INITIAL FILING REQUIREMENTS TO BECOME MINNESOTA NONPROFIT

  1. HOW TO INCORPORATE IN MINNESOTA STATE:
    • File the Articles of Incorporation
      • Send to:Secretary of State Business Services Division Retirement Systems of Minnesota Building 60 Empire Dr., Suite 100 St. Paul, MN 55103
      • This form can also be filed online.
      • The filing fee is $70. The fee of filing online is $90.
      • For more information,
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • File Form 1023
      • Send to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
      • Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
      • For more information,
        • Website: www.irs.gov/charities
        • Call:
          • (800) 829–3676 (Form related questions)
          • (800) 829–1040 (general information)
  3. HOW TO OBTAIN MINNESOTA STATE’S INCOME TAX AND SALES TAX EXEMPTIONS:
    • Federally exempt organizations are automatically exempt from income tax.
    • For Sales Tax, File Form ST-16, together with: Articles of Incorporation, and income and expense statement for the most recent accounting period, and 501(c) (3) Determination Letter.
      • Send to: Minnesota Revenue Mail Station 6330 St. Paul, MN 55146-6330
      • There is no filing fee
      • For more information,
  4. HOW TO REGISTER WITH THE MINNESOTA STATE’S ATTORNEY GENERAL:
    • File a Registration Statement, together with: Articles of Incorporation, 501(c) (3) Determination Letter, and the most recent IRS Form 990 or Financial Statement
      • Note that these forms must be filed by any charitable organization that solicits or intends to solicit contributions in excess of $25,000 a year or that has functions and activities not performed only by volunteers.
      • Send to: Office of the Attorney General Charities Unit 1200 Bremer Tower 445 Minnesota Street St. Paul, MN 55101-2130
      • The filing fee is $25
      • Exemption from filing the form: Organizations with less than $25,000 in total contributions, religious entities exempt from filing IRS Form 990, some educational institutions or private foundations may be exempt from this filing but must file an application to claim exemption. For details, refer to Minnesota Statute 309.515.
      • Note The Unified Registration Statement can be filed instead of this filing. The form can be found on the website: www.multistatefiling.org
      • For more information,

ANNUAL FILING REQUIREMENTS TO MAINTAIN MINNESOTA NONPROFIT

  1. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      • Note that the due date is 4 and a half months after the end of fiscal year.
      • Send to: Internal Revenue Service1160W 12th Street Ogden, UT 842201
      • There is no filing fee.
      • For more information,
        • Website: irs.gov/charities
        • Call:
          • (800) 829-3676 (Form related questions)
          • (800) 829-1040 (general information)
    • For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    • For Private Foundations: You are required to submit the Form 990-PF.
  2. MINNESOTA STATE’S ATTORNEY GENERAL:
    • File the Annual Report Form
      • Note that the due date is 6 and a half months after the end of the fiscal year
      • Send to: Office of the Attorney General, 1400 Bremer Tower 445 Minnesota St. St. Paul, MN 55101-3353
      • The filing fee is $25
      • For more information,
  3. MINNESOTA STATE’S DEPARTMENT OF REVENUE:
    • File Minnesota Franchise Tax Form M4NP
      • Note that the due date is 4 and a half months after the end of the fiscal year
      • Send to: Minnesota Revenue Mail Station 1257 St. Paul, MN 55146-1257
      • Note This filing is required only if the organization has income that is unrelated to its exempt purposes.
      • For more information,
  4. MINNESOTA STATE’S SECRETARY OF STATE:
    • File Annual Registration Form
      • Note that the due date is December 31st
      • Send to: Secretary of State Business Services Center Retirement Systems of Minnesota Building 60 Empire Drive, St. 100 St. Paul, MN 55103
      • Note This form can also be done online: https://mblsportal.sos.state.mn.us/
      • The filing fee is from $0 to $35 (there is no fee unless amendments are required)
      • For more information,
        • Website: sos.state.mn.us
        • Call:
          • (651) 297-7067 (Form related questions)
          • (651) 296-2803 (general information)