Minnesota Nonprofit Compliance

• Organizations that did not receive and do not plan to receive total contributions in excess of $25,000
  from the public in or out of the State of Minnesota during any accounting year and the organization’s
  functions and activities are performed wholly by volunteers and the organization does not employ a
  professional fundraiser (the direct cost of prizes given to the public in connection with charitable
  gambling may be excluded in determining the total amount of contributions)
• Religious societies or organizations that are exempt from filing a federal annual informational return pursuant to Internal Revenue Code, section 6033(a)(3)(A)(i) and (iii) and Internal Revenue Code, section 6033(a)(3)(C)(i)
• Educational institutions which are under the general supervision of the commissioner of education, the Board of Trustees of the Minnesota State Colleges and Universities, or the University of Minnesota or any educational institution that is accredited by the University of Minnesota or the North Central Association of Colleges and Secondary Schools, or by any other national or regional accrediting association
• Fraternal, patriotic, social, educational, alumni, professional, trade, or learned society organizations which limit the solicitation of contributions to persons who have the right to vote as a member (the term “member” does not include those persons who are granted membership upon making a contribution as the result of a solicitation)
• Organizations soliciting solely for a named person and all of the contributions received are transferred to the named person with no restrictions on the person’s expenditure of the contributions and with no deductions whatsoever
• Private foundations, as defined in section 509(a) of the Internal Revenue Code of 1954, which did not solicit contributions from more than 100 persons during their last accounting year
• An auctioneer licensed and bonded under chapter 330 who is conducting a live auction who has no access to the proceeds of the auction is not subject to the registration and reporting requirements of this chapter, and is not considered a professional fundraiser for the purposes of subdivision 2

Charitable Organization - Exemption Form

Email to charity.registration@ag.state.mn.us.

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Minn. Stat. § 309.515

• Charities that are exempt under the $25,000 or less in contribution clause or membership organization clause are not eligible for exemption if they employ a professional fund-raiser to solicit or assist in the solicitation of contributions.
• Exemptions do not expire as long as the organization continues to qualify under the exemption criteria.

Charitable Organization Initial Registration & Annual Report Form

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

Email to charity.registration@ag.state.mn.us.

$25

2-3 weeks

• 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.

All Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Domestic Applicants:

1. File entity formation documents with the Minnesota Secretary of State.
2. Submit a Charitable Organization Initial Registration form and all required attachments to the Minnesota Attorney General - Charities Section.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in Minnesota. If not required, skip to number 3.
2. File foreign qualification documents with the Minnesota Secretary of State.
3. Submit a Charitable Organization Initial Registration form and all required attachments to the Minnesota Attorney General - Charities Section.

• IRS form 990
• Articles of incorporation
• IRS determination letter
• List of officers and directors
• Professional fundraising contracts
• A list of officer and director compensation
• List of banks where funds are deposited

Charitable Organization Initial Registration & Annual Report Form

Email to charity.registration@ag.state.mn.us.

$25

Annually within 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 by July 15.

Due dates can be extended for 4 months beyond the original due date by submitting a request for extension through the online portal.

There is a $50 late fee.

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

• IRS form 990
• Audited financials (if applicable)
• List of officers and directors
• A list of officer and director compensation
• List of banks where funds are deposited

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Fiscal year can be changed during the standard renewal process.

Email to charity.registration@ag.state.mn.us.

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To close out your registration, send a letter indicating that your organization wishes to cancel its registration. No final report or renewal is required.