1.
To Incorporate in Minnesota
Submit Articles of Incorporation to:
| Secretary of State |
| Business Services Division |
| 180 State Office Building |
| 100 Rev. Dr. Martin Luther King Jr. Blvd. |
| St. Paul, MN 55155-1299 |
| |
| Information: (651) 296-2803 |
| Fax: (651) 297-7067 |
| Web Site:www.sos.state.mn.us |
| Filing Fee: $70 |
2. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
| Internal Revenue Service |
| P.O. Box 192 |
| Covington, KY 41012-019 |
| |
| Information: (800) 829-1040 |
| Forms: (800) 829-3676 |
| Web Site: www.irs.gov/charities |
| Filing Fee: $750 ($300 if revenues less than $10,000/year) |
3. To Obtain Minnesota Income Tax
and Sales Tax Exemptions
Organizations exempt from federal income tax are automatically exempt from Minnesota income tax. To obtain exemption from sales taxes on purchases made by the organization, submit Form ST16, Articles of Incorporation, an income and expense statement for the most recent accounting period, and 501(c)(3) Determination Letter from the IRS to:
| Minnesota Revenue |
| Mail Station 6330 |
| St. Paul, MN 55146-6330 |
| |
| Information: (651) 296-6181 |
| Web Site:www.taxes.state.mn.us |
| Filing Fee: $0 |
4. To Register with the Minnesota
Attorney General
Any charitable organization that solicits or intends to solicit contributions in excess of $25,000 a year or that has paid officers or uses a professional fundraiser must file with the Attorney General's office by submitting a Registration Statement along with the articles of incorporation, IRS 501(c)(3) determination letter, and the most recent IRS Form 990 or financial statement to:
| Office of the Attorney General |
| Charities Unit |
| Suite 1200, NCL Tower |
| 445 Minnesota Street |
| St. Paul, MN 55101-2130 |
| |
| Information: (651) 296-6172 |
| Web Site: www.ag.state.mn.us |
| Filing Fee: $25 |
| |
| Notes: |
Organizations with less than $25,000 in total contributions, |
| |
religious entities exempt from filing IRS Form 990, some educational institutions, private foundations and other organizations may be exempt from this filing but must file an application to claim exemption. A list of exemptions can be found in Minnesota Statute 309.515. |
| |
|
| |
The Unified Registration Statement form may be filed in place of this application. This can be found at the following website: www.multistatefiling.org |
|
