Minnesota Nonprofits
Registration, Tax Exemption, and Annual Report Filing Requirements
Minnesota Nonprofits - A Guide to Registration and Tax Compliance
In order to start and operate a nonprofit organization successfully, it’s important that you have a clear understanding of the guidelines and requirements established by the respective state agency.
Here, you can find out how to start and register a nonprofit organization in Minnesota, including obtaining tax-exempt status and the annual filing requirements, due dates, and penalties.
| Requirements |
Registration
|
Annual Filing
|
|||
|---|---|---|---|---|---|
| With the State of Minnesota | With the Attorney General Office | Charity Annual Renewal | Unrelated Business Income Filing Requirements | Annual Report | |
Required Forms |
Form C1- Charitable Organization Initial Registration Form | Annual Renewal |
Form M4NP
- Unrelated Business Income Tax (UBIT) Return |
Form C2 - Charitable Organization
Annual Report Form |
|
Due Date |
Before establishing a Nonprofit entity | The organizations must register before they start soliciting any contributions | December 31st of each year | 5th month after the end of the tax year | 15th day of the 7th month after the organizations accounting year ends |
Filing Fee |
$90 (online Filing) or $70 (Mail) | $25 | N/A | N/A | $25 |
Frequently Asked Questions
How to Start a Nonprofit in Minnesota?
To start a nonprofit in the State of Minnesota, you must follow these registration procedures.
Registration with the Secretary of State:
To register your non-profit organization in Minnesota, you are required to file an Article of Incorporation with the state.
Typically, this submission should include the following information:
- Name of Corporation
- Address of Registered Office and Agent
- Name and Address of the Incorporators
In addition to these details, you must pay a filing fee of $90 for expedited service in-person and online, or $70 if filed by mail.
Registration with the Minnesota Attorney General Office:
Minnesota law mandates that nonprofit corporations must file a Form C1 (Charitable Organization Initial Registration Form) with the state to conduct operations in Minnesota and pay a registration fee of $25.
How do you obtain tax-exempt status from the State of Minnesota?
Nonprofits that obtained a federal tax exemption under IRC Section 501(c)(3), or 501(c), can obtain an exemption from the Minnesota sales and use tax by filing Form ST16 (Application for Nonprofit Exempt Status - Sales Tax) with the Minnesota Department of Revenue.
What are the Minnesota annual filing requirements for Nonprofits?
Charity Annual Renewal:
In Minnesota, charitable organizations are generally required to renew annually by submitting an Annual Renewal Form to the Office of the Minnesota
Secretary of State.
Unrelated Business Income Filing Requirement:
Tax-exempt organizations operating in Minnesota that file Federal Form 990-T must file Minnesota's Form M4NP (Unrelated Business Income Tax Return) and pay tax on the Minnesota federal taxable income.
Annual Report:
In addition to the Annual renewal, Minnesota law also requires nonprofit organizations to file an Annual Report Form C2 (Charitable Organization Annual Report Form) along with a copy of IRS Form 990 each year with the secretary of state.
When is the Deadline for the Annual Filings with Minnesota?
Charity Annual Renewal:
The Deadline to file an Annual renewal with the state of Minnesota is December 31st of each year.
Unrelated Business Income Filing Requirements:
The due date to submit an annual report to the state of Minnesota is fifth month after the end of the tax year.
Annual Report:
The deadline to file the annual report with the state of Minnesota is on or before the 15th day of the 7th month after the organization's accounting year ends.
Are there any penalties for failing to file an Annual Reports?
Charity Annual Renewal:
If the organization fails to file the Annual Renewal Form by December 31 of this year, the corporation will be dissolved without further notice from the Secretary of State.
Unrelated Business Income Filing Requirements:
If you file after the extended due date and owe tax, you must pay an additional penalty for filing late. The late-filing penalty is 5% of the unpaid tax.
Annual Report:
If an organization fails to file its annual report or request an extension by the due date, a $50 late fee is assessed.
How do I file my organization’s annual filings with the state of Minnesota?
Charity Annual Renewal:
Renewal Forms can be filed electronically through the online portal provided by the Minnesota Secretary of State.
You can also mail the completed Forms to the address below:
First National Bank Building,
332 Minnesota Street, Suite N201,
Saint Paul, MN 55101
Unrelated Business Income Filing Requirements:
- You can file your Form M4NP electronically through the e-Services system provided by the Minnesota Department of Revenue.
- You can also mail the completed Paper Forms to the below address:
Mail Station 1257,
600 N. Robert St.
St. Paul MN 55146-1257
Annual Report:
The completed annual reports must be mailed to [email protected]
Article Sources:
- Articles of Incorporation
- Annual Renewal Form
- Minnesota Non-Profit Corporation Forms
- Registration and Reporting - Charities and Charitable Trusts
- Unrelated Business Income Tax Filing Requirements
- Form M4NP - Unrelated Business Income Tax Return
- Form M4NP - Instructions
- Form ST16, Application for Nonprofit Exempt Status—Sales Tax
- Qualifying for Nonprofit Exempt Status