Minnesota

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation
Corporate annual report
Charity registration
Income/franchise tax exemption
Sales tax exemption
Tax department
Raffle

Articles of incorporation

While incorporation is not explicitly required, we strongly recommend that your organization incorporate to protect your volunteers from personal liability. Sample articles of incorporation are available to our members.

Business entity search

https://mblsportal.sos.state.mn.us/Business/Search

Additional info

Fee:	$90
Processing:	5 business days (estimate)
Signatures:	No special requirements at this time

Corporate annual report

Notes

Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.

Business entity search

https://mblsportal.sos.state.mn.us/Business/Search

Form (e-file)

Link:	https://mblsportal.sos.state.mn.us/
Due:	Annually, by December 31
Fee:	None, to the best of our knowledge

Charity registration

Filing exemption available!

Rule:	Gross receipts of less than $25,000.00
Link:
Due:	n/a
Fee:	None, to the best of our knowledge

Initial form

Link:	CHARITABLE ORGANIZATION INITIAL REGISTRATION http://www.ag.state.mn.us/charity/Forms/Char_InitRegForm.pdf
Due:	Prior to soliciting funds (unless exempt from filing)
Fee:	$25.54
Required attachments: Proof of 501(c)(3) status Articles of Incorporation Your most recent 990 series return Thoroughly check form instructions for any additional required documents

Renewal form

Link:	CHARITABLE ORGANIZATION ANNUAL REPORT FORM http://www.ag.state.mn.us/charity/Forms/Char_AnnRepForm.pdf
Due:	Due annually for registered organizations on the 15th day of the 7th month following your fiscal year end. For example, if your fiscal year ends on December 31, the form is due July 15. You must complete the initial registration form again, but you are not required to complete section B. (unless exempt from filing)
Fee:	$25.54
Required attachments: Proof of 501(c)(3) status Articles of Incorporation Your most recent 990 series return Thoroughly check form instructions for any additional required documents

Income/franchise tax exemption

Automatic with valid 501(c)(3) exemption.

Sales tax exemption

Notes

Sales tax exemption in Minnesota is not required, but is recommended. To apply for exemption you must submit the appropriate forms.

Initial form

Link:	Sales Tax Exemption Application http://www.revenue.state.mn.us/Forms_and_Instructions/st16.pdf
Due:	n/a
Fee:	None, to the best of our knowledge
Required attachments: Proof of 501(c)(3) status Signed copy of Articles of Incorporation Income and expense statement or budget for the last accounting period A letter or brochure explaining your organization's activities Documentation that your organization meets the following criteria for being a charity as defined by Minnesota: The organization must be supported in part by benevolent contributions The organization must provide its charitable goods/services to recipients free or at least reduced costs The organization must be open to the public generally without restriction The organization must be organized and operated so that its charitable aids reach an indefinite number of people The organization must be organized and operated so that its commercial activities, if any, are subordinate to or incidental to its charitable activities Thoroughly check form instructions for any additional required documents

Tax department

Not required for Minnesota.

Raffle (games of chance)

Filings related to raffles and other games of chance are not included in our covered services. We may be able to assist you for an additional service fee. Reach out to your state representative for more information.

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