State filing requirements for Minnesota.

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

Sections
Articles of incorporation
While incorporation is not explicitly required, we strongly recommend that your organization incorporate to protect your staff, officers, volunteers, etc. from personal liability. Sample articles of incorporation are available to our clients.
Business entity search
 
https://mblsportal.sos.state.mn.us/Business/Search
Form
 
Link: https://mblsportal.sos.state.mn.us/Account/LogIn
Additional info
 
Fee: $90
Processing: 1-3 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: C1 - Initial Registration
https://www.ag.state.mn.us/Charity/Forms/C1_InitialRegistration.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: C2 - Annual Report
https://www.ag.state.mn.us/Charity/Forms/C2_AnnualReport.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: ST16 - Sales Tax Exemption Application
https://www.revenue.state.mn.us/sites/default/files/2023-06/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.
Raffles (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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