State of Minnesota
More about
Attorney General
Lori Swanson


Minnesota Attorney General's Office

1400 Bremer Tower
445 Minnesota Street
St. Paul, MN 55101

(651) 296-3353
(800) 657-3787

M - F 8 am - 5 pm

TTY:(651) 297-7206
TTY:(800) 366-4812

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.  Please visit http://www.ag.state.mn.us/Charity/Charities.asp for forms and more information.

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.

Fiscal Year-End

Due Date

Due Date with Extension

January 31

August 15

December 15

February 28

September 15

January 15

March 31

October 15

February 15

April 30

November 15

March 15

May 31

December 15

April 15

June 30

January 15

May 15

July 31

February 15

June 15

August 31

March 15

July 15

September 30

April 15

August 15

October 31

May 15

September 15

November 30

June 15

October 15

December 31

July 15

November 15

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, excluding Schedule B.
  • 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