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Starting A Nonprofit Organization in Minnesota

Welcome to the registration and compliance page for Minnesota nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in Minnesota, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Minnesota.


Starting a Nonprofit Organization in Minnesota: Initial Filings

1. To Incorporate in Minnesota

Submit Articles of Incorporation to:

Secretary of State
Business Services Division
Retirement Systems of Minnesota Building
60 Empire Drive, Suite 100
St. Paul, MN 55103

Information: (651) 296-2803
Fax: (651) 297-7067
Web Site: www.sos.state.mn.us/home/index.asp
Filing Fee: $70

Note: The Articles of Incorporation may also be filed online through the Minnesota Business & Lien System. The filing fee is $90.

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: https://www.revenue.state.mn.us/application-nonprofit-exempt-status
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 functions and activities not performed wholly by volunteers 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
1200 Bremer Tower
445 Minnesota Street
St. Paul, MN 55101-2130

Information: (651) 757-1311
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


Annual Filings for Minnesota Nonprofit Organizations

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: 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.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS' Modernized e-file Providers list.

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: https://www.revenue.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

Note: If total annual revenue exceeds $750,000, submit an audited financial statement.

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.


Minnesota Employment Filings

If the organization will have employees, the following filings are required:

1. To Register with the Minnesota Department of Revenue

Register for a Minnesota Tax ID to obtain an employer withholding account.

Minnesota Department of Revenue
600 N. Robert Street
St. Paul, MN 55101

Information: (651) 282-9999
Web Site: https://www.mndor.state.mn.us/tp/eservices/_/

Note: For more information, refer to the Department of Revenue's New Employer Guide.

2. To Register with Minnesota Unemployment Insurance

Complete the employer registration online using the Minnesota Unemployment Insurance System.

Minnesota UI Customer Service
PO Box 4629
St. Paul, MN 55101-4629

Information: (651) 296-6141
Web Site: www.uimn.org/uimn/employers/index.jsp

Notes: For those without internet access, this registration may also be completed by calling Minnesota Unemployment Insurance at the number above.

For more information, refer to Minnesota Unemployment Insurance's Employer Handbook and Employer User Guide.


Click here for Minnesota state statute information.