Charitable Organization Annual Reporting Instructions
A charitable organization registered to solicit contributions in Minnesota must file an annual report with the Attorney General’s Office.
When to File:
An organization’s annual report must be postmarked by the 15th day of the seventh month after its fiscal year-end. A four-month extension may be requested at Charity Extension Request.aspx. Extension requests must be submitted before the due date. If the due date falls on a Saturday, Sunday, or federal holiday, the report must be postmarked by the next business day. If an organization fails to file a report or request an extension by the due date, a $50 late fee is assessed.
Due Date with Extension
What to File:
- Charitable Organization Initial Registration & Annual Report Form, Sections A, C, and D.
Organizations that file a 990-EZ, 990-PF, or 990-N must complete a financial statement and a functional expense statement (pages 2 and 5 of the form). Instructions on completing the functional expense statement are available at http://www.irs.gov/instructions/i990/ch02.html.
- IRS Form 990, 990-EZ, 990-PF, or 990-N plus all schedules and attachments.
- IRS Form 990-T (if the organization files one).
- A full list of the organization’s board of directors.
- For an organization that has total revenue over $750,000, its annual report must include an audit prepared in accordance with generally accepted accounting principles by an independent CPA or LPA. The value of donated food to a nonprofit food shelf may be excluded from the total revenue if the food is donated for subsequent distribution at no charge and is not resold.
- $25 registration fee, payable to the State of Minnesota.
Things to Remember:
- In Minnesota, soliciting charitable organizations are governed by the Minnesota Social and Charitable Solicitation Act, which is available at http://www.revisor.mn.gov/statutes/?id=309.
- Some organizations may be exempt from registration. Please review Minn. Stat. § 309.515 for more information.
- An organization may submit the Unified Registration Statement, but it must also file the Minnesota Supplement.
Questions Call the Charities Division at (651) 296-9412 or (651) 296-1410 (TTY).
Office of Minnesota Attorney General Lori Swanson
445 Minnesota Street, Suite 1200
St. Paul, MN 55101