Minnesota Attorney General's Office
1400 Bremer Tower
445 Minnesota Street
St. Paul, MN 55101
M - F 8 am - 5 pm
Charitable Organization Annual Reporting Instructions
CHARITABLE ORGANIZATION ANNUAL REPORTING INSTRUCTIONS
A charitable organization registered to solicit contributions in Minnesota must file an annual report with the Minnesota Attorney General’s Office. An organization that fails to file a complete annual report by its due date is no longer registered to solicit contributions in Minnesota. The following is a summary of the requirements. For further information, please refer to Minnesota Statutes Chapter 309.
WHEN TO FILE:
Due Date: The due date is the 15th day of the seventh month following the close of an organization’s fiscal year. A chart showing the due dates for common year-end dates can be found on the last page of these instructions. Note: If the due date falls on a Saturday, Sunday or federal holiday, it is timely delivered if postmarked the next day that is not a Saturday, Sunday or federal holiday.
Extensions. Charities may request up to a four-month extension from the Attorney General to file the Annual Report. Requesting an extension from the IRS is not sufficient. To avoid being assessed a $50 late fee, extension requests must be submitted prior to the due date. Extension requests should be made electronically at https://www.ag.state.mn.us/Charities/ExtensionRequest.aspx. Those without internet access may submit an extension request in writing, but will not receive written confirmation of the receipt of the extension request. Extension status may be obtained by searching for the organization at http://www.ag.state.mn.us/Charities/CharitySearch.asp and looking for “granted” status in the Extension field of the search results for the individual organization.
WHAT TO FILE:
Annual Report Form. Organizations must use the most current Charitable Organization Initial Registration & Annual Report Form (“Annual Report Form”) as posted on the Attorney General’s website or dated on or after 01/13. Because the form is for Initial Registration & Annual Reporting, Annual Report filers need only complete Sections A, C, and D. All of those sections must be fully completed and must include all required attachments. If an organization is submitting an IRS Form 990 that contains a completed Functional Expense Statement, it does not need to complete the Functional Expense Statement in Section C(7) (for URS filers, Section C(4) of the Supplement). All other organizations, however, must complete the Functional Expense Statement. Please follow the IRS instructions at http://www.irs.gov/pub/irs-pdf/i990.pdf on how to fill out the Functional Expense Statement. The Annual Report Form requires TWO signatures by any two duly constituted officers of the charitable organization, who are executing the statement pursuant to a resolution of the board of directors or trustees, or if there be no such board, then by its managing group which has approved the content of the annual report.
File a copy of the organization’s IRS Return including all required schedules and attachments that was submitted to the IRS. An organization must file whatever return (990-N (e-Postcard), Form 990, Form 990-EZ, etc.) it files with the IRS. All schedules and attachments must be submitted except schedules of contributors to the organization, which are not required.
Audited Financial Statement. An audit prepared in accordance with generally accepted accounting principles is required if total revenue exceeds $750,000. A review, compilation, cash basis audit or gambling audit does not satisfy this statutory requirement. There is no exception to the audit requirement. For purposes of calculating the $750,000 total revenue threshold, the value of donated food to a nonprofit food shelf may be excluded if the food is donated for subsequent distribution at no charge, and not for resale.
$25.00 Re-registration Fee. Please make the check payable to the State of Minnesota.
$50.00 late fee if the organization fails to file a complete Annual Report or request an extension by its due date.
UNIFORM REGISTRATION STATEMENT:
Minnesota accepts the Uniform Registration Statement (“URS”), but the organization needs to file the Minnesota Supplement.
Call the Charities/Civil Division at (651) 757-1311 Telecommunications Device for the Deaf (TTY): 651)296-1410
Mail To: Office of the Attorney General 1200 Bremer Tower, 445 Minnesota Street St. Paul, MN 55101-2130