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State-By-State Annual Compliance - Minnesota

Annual Filings for Minnesota Nonprofit Organizations

To view initial filing requirements for Minnesota nonprofit organizations, refer to our initial filings page:www.hurwitassociates.com/l_s_initial_mn.php.

  1. Internal Revenue Service

    Form: Annual Return Form 990
    Due Date: 4 ½ months after end of fiscal year

    Internal Revenue Service
    Ogden, UT 84201-0027
    Information: (800) 829-1040
    Forms: (800) 829-3676
    Web Site: www.irs.gov/charities
    Filing Fee: $0
    Public Charities: Please note that, along with the new Form 990, the IRS has instituted a "phase-in" period to allow organizations time to adjust to the new form. For a detailed "phase-in" chart, please refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

    Private Foundations: Submit Form 990PF, regardless of revenues.
  2. Minnesota Department of Revenue

    Form: M4NP (Minnesota Franchise Tax)
    Due Date: 4 ½ months after end of fiscal year

    Minnesota Revenue
    Mail Station 1257
    St. Paul, MN 55146-1257
    Information: (651) 556-3000
    Web Site: www.taxes.state.mn.us
    Note: This filing is required only if the organization has income that is unrelated to its exempt purposes and is therefore not tax-exempt.
  3. Minnesota Attorney General

    Form: Annual Report
    Due Date: 6 ½ months after end of fiscal year

    Office of the Attorney General
    1400 Bremer Tower
    445 Minnesota Street
    St. Paul, MN 55101-3353
    Information: (651) 296-6172
    Web Site: www.ag.state.mn.us
    Filing Fee: $25
  4. Minnesota Secretary of State

    Form: Annual Registration
    Due Date: December 31

    Secretary of State
    Business Services Center
    Retirement Systems of Minnesota Building
    60 Empire Dr., Suite 100
    St. Paul, MN 55103
    Information: (651) 296-2803
    Forms: (651) 297-7067
    Web Site: www.sos.state.mn.us
    Filing Fee: $0 or $35 (There is no fee unless amendments are required, in which case the fee is $35.)
    Note: This filing may be completed online at: mblsportal.sos.state.mn.us.

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