Charitable Organization Initial Registration Instructions
Who Should File:
A charitable organization must file a registration statement if any of the following are true:
- The organization receives or plans to receive more than $25,000 in total contributions from the public during an accounting year.
- The organization’s functions and activities are not performed wholly by volunteers (i.e. it pays staff, independent contractors, officers, etc.).
- The organization employs a professional fund-raiser.
When to File:
An organization must register before it solicits contributions if its services are not performed wholly by volunteers and/or it employs a professional fund-raiser.
An organization must register within 30 days after its total contributions exceed $25,000 (exclusive of the direct cost of prizes given to the public in connection with lawful gambling conducted in compliance with Minn. Stat. ch. 349).
What to File:
- Charitable Organization Initial Registration & Annual Report Form, Sections A, B, and D.
- A copy of the organization’s Articles of Incorporation.
- A copy of the IRS letter notifying the organization of its tax-exempt status.
- A full list of the organization’s board of directors.
- IRS Form 990, 990-EZ, or 990-PF (plus all schedules and attachments, excluding Schedule B) or financial statement for the organization’s most recent fiscal year-end.
- $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.
- An organization that has never registered with the Attorney General’s Office pursuant to Minn. Stat. ch. 309 should file an Initial Registration. An organization that has registered with the Attorney General’s Office must comply with the annual reporting requirements, as outlined by Minn. Stat. ch. 309.
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