Minnesota Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Minnesota. If you are looking to form nonprofit in Minnesota, please visit our Start Your Minnesota Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Minnesota. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

The 15 day of the 5 month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File Minnesota Corporate Tax Returns
Agency:Minnesota Department of Revenue
Form:

Form M4NP (Minnesota Franchise Tax)

Due:

4.5 months after fiscal year end. So if your fiscal year ends December 31, the report is due April 15.

Notes:

Only required if the organization has income that is unrelated to its exempt purposes.

3 File Minnesota Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Minnesota corporate income tax exemption.

More information: Minnesota Department of Revenue
4 File Minnesota Sales Tax Exemption Renewals

Not required



Minnesota does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date.

More information: Minnesota Department of Revenue
5 File Minnesota Annual Renewal

If the nonprofit was formed in Minnesota (Domestic):

Agency:Minnesota Secretary of State
Form:

Annual Renewal

Filing method:

Mail, in-person, or online.

Agency fee:

$0 

Due:

Annually by December 31. 

Law:

Minnesota Statutes 317A.821

Penalties:

Dissolution or revocation on January 1. There is a fee for reinstatement.

Notes:
  • Anyone with authority may file.
  • Original signatures are not required.
  • You cannot change your registered agent or principle address on the annual report. You will have to attach an ammendment to your annual report with a $50 fee.

If the nonprofit was formed outside of Minnesota (Foreign):

Not required



More information: Minnesota Secretary of State
6 Renew the Charitable Solicitation Registration

Minnesota Charitable Organization Registration

Agency:Minnesota Attorney General - Charities
Law:

Minnesota Statutes Annotated §309.50; 309.515; 309.52; 309.53. A Guide to Minnesota's Charities Laws

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Organizations which do not intend to solicit or receive and do not actually receive more than $25,000 in contributions during any fiscal year and do not employ professional fundraisers
  • Religious organizations
  • Educational institutions
  • Fraternal, patriotic, social, educational, alumni, professional, trade, or learned society which limits the solicitation of contributions to persons who have the right to vote as a member
  • Appeals for individuals
  • Private foundations
Form:

Charitable Organization - Exemption Form

Filing method:

Mail or email to charity.registration@ag.state.mn.us.

Agency fee:

$0

Notes:

Exemptions do not expire as long as the organization continues to qualify under the exemption criteria.

Initial Registration

Form:

(URS with supplement) or Charitable Organization Initial Registration & Annual Report Form

Instructions:

File initial registration or exemption.  See Initial Registration Instructions and Information for Charitable Organizations and Trusts.

Filing method:

Mail or email.

Agency fee:

$25

Notes:
  • Note the list attachments required. Larger organiztaions may need to attach an audited financial statement.
  • Before signing, the board must adopt a resolution approving and certifying the contents of the application. Two officers must sign the application. Signatures need not be notarized.
  • Some Minnesota counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Form:

(URS with supplement) or Charitable Organization Initial Registration & Annual Report Form

Filing method:

Mail or email.

Agency fee:

$25

Due:

Renewal is due annually 6.5 months after the close of your nonprofit's fiscal year. So if your fiscal calendar ends December 31, then the renewal is due July 15.

Notes:
  • Note the list attachments required, including a financial statement and IRS Form 990. Larger organiztaions may need to attach an audited financial statement.

Change of Fiscal Year

Notes:

Fiscal year can be changed during the standard renewal process.

7Maintain a Minnesota Registered Agent

Maintain a registered agent that has a street address in Minnesota. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in St. Louis Park , MN to maintain compliance with the state requirement.


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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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