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    6                                                                                                                                                                                                                                                                  *246651*6
    7                                                                                                                                                                                                                                                                                       7
       2024 M4NP, Unrelated Business Income Tax (UBIT) Return
    8                                                                                                                                                                                                                                                                                       8
    9  For tax-exempt organizations, cooperatives, homeowners associations, and political organizations with unrelated business                                                                                                                                                             9
    10 income. Refer to 2024 Unrelated Business Income Tax Return Instructions on our website at www.revenue.state.mn.us.                                                                                                                                                                   10
    11                                                                                                                                                                                                                                                                                      11
    12 Tax year beginning (MM/DD/YYYY)                                                                              MM/   DD     /YYYY , and ending (MM/DD/YYYY)                                                       MM/               DD     /YYYY (required)                            12
    13                                                                                                                                                                                                                                                                                      13
    14 NAME OF CORPORATIONXXXXXXXXXXXXXXXXXXX                                                                                                                                                1234567890                                                         1234567890                  14
    15 Name of Organization                                                                                                                                                                  FEIN                                                               Minnesota Tax ID (Required) 15

    16 MAILING ADDRESSXXXXXXXXXXXX                                                                                                                                                                                                                                                          16
    17 Mailing Address                                                                                                                 X                               Check if New Address  This Organization Files Federal Form (Check one)                                               17
    18 CITYXXXXXXXXXX  COUNTYXX  MN 55555                                                                                                                                                    X   990-T                   X   1120-C                     X   1120-H     X   1120-POL         18
    19 City                                                                               County                              State  ZIP Code                                                Exempt Under IRS Section (Check one)                                                           19

    20 Check All                                                              Amended                  Under Filing                Final Return to(refer inst., 4)pg.                        X  501(c)(               XXX)                              X  528         X  Other:XXXXXX20
    21 That Apply:                                                     X   Return        X   an Extension                     X   Enter Close Date: XXXXX                                    Enter your NAICS Codes (Refer to inst., pg. 4)                                                 21
    22                                                                                                                                                                                                                                                  /                                   22
                                                                                                                                                                                             12345678900000  00000000000000
    23 Are you filing a combined income return?                                                                     X Yes   X   No                                                                                                                                                          23
    24                                                                                                                                                                                       Was any business conducted outside of Minnesota?                                               24
    25 Check reportingif Tax Position (Enclose Disclosure TPD) Form                                                            X                                                             X  Yes (Complete and attach schedule M4NPA)                               X  No                25
    26                                                                                                                                                                                                                                                                                      26
    27   1                   Federal taxable income before net operating loss and specific deduction                                                                                                                                     You must round amounts to nearest whole dollar.    27
    28              (total from all federal Form 990-T Schedule As, Part II line 16; 1120-C, line 25c;                                                                                                                                                                                      28
    29              1120-H, line 17; or 1120-POL, line 17c)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . .  1                                                                        1234567890                          29
    30                                                                                                                                                                                                                                                                                      30
    31   2                   Total additions to federal taxable income (from Form M4NPI, line 1)   . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  .                                                                                       2 1234567890                          31
    32                                                                                                                                                                                                                                                                                      32
    33   3                   Federal taxable income after additions (add lines 1 and 2)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . .  .                                                                             3 1234567890                          33
    34                                                                                                                                                                                                                                                                                      34
    35   4                   Total subtractions from federal taxable income (from Form M4NPI, line 2)   . . . . .  . . . . .  . . . . . . .  . . . . .  4                                                                                               1234567890                          35
    36                                                                                                                                                                                                                                                                                      36
    37   5                   Federal taxable income (loss) after subtractions (refer to instructions). If you conducted business both                                                                                                                                                       37
    38              within and outside Minnesota, complete Form M4NPA (refer to to instructions, pg. 4). If 100% of your                                                                                                                                                                    38
    39              activities were conducted in Minnesota, do not complete Form M4NPA. Enter line 5 on line 6.                                                                                                                           . . .  . .  5 1234567890                          39
    40                                                                                                                                                                                                                                                                                      40
    41   6                   Minnesota taxable net income (loss) (from Form M4NPA, line 10.) If 100% of your activities                                                                                                                                                                     41
    42              were conducted in Minnesota, enter amount from line 5 above.   . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . .  6                                                                                                  1234567890                          42
    43                                                                                                                                                                                                                                                                                      43
    44   7                   Minnesota net operating loss deduction (from Form M4NP NOL)  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . .  7                                                                                           1234567890                          44
    45                                                                                                                                                                                                                                                                                      45
    46   8                   Subtract line 7 from line 6 (if zero or less, enter zero)  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  .  .  8                                                                    1234567890                          46
    47                                                                                                                                                                                                                                                                                      47
    48   9  Total deductions from taxable net income (from Form M4NPI, line 3)                                                                                                 . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  .  .  9         1234567890                          48
    49                                                                                                                                                                                                                                                                                      49
    50  10  Taxable income (subtract line 9 from line 8; if zero or less, enter zero)   .  . . . . .  . . . . . .  . . . . . .  . . . . . .  .  .10                                                                                                     1234567890                          50
    51                                                                                                                                                                                                                                                                                      51
    52  11   Regular tax (multiply line 10 by 9.8% [0.098]; if zero or less, enter zero)  . . .  . . . . . .  . . . . .  . . . . . .  . . . .  .11                                                                                                      1234567890                          52
    53                                                                                                                                                                                                                                                                                      53
    54  12                   Proxy tax (refer to instructions, pg. 4)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  12                                                             1234567890                          54
    55                                                                                                                                                                                                                                                                                      55
    56  13                   Tax before credits (add lines 11 and 12)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . .  13                                                                 1234567890                          56
    57                                                                                                                                                                                                                                                                                      57
    58  14                   Total credits against tax (from Form M4NPI, line 4)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  14                                                                          1234567890                          58
    59                                                                                                                                                                                                                                                                                      59
    60  15                   Minnesota tax liability (subtract line 14 from line 13; if zero or less, enter zero)   . . . .  . . . . . . .  . . . . .  .  15                                                                                            1234567890                          60
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    3                                                                                                                                                                                                                                                                                                   3
    4  2024 M4NP, UBIT Return Page 2 (continued)                                                                                                                                                                                                                                                        4
    5                                                                                                                                                                                                                                                                                                   5
    6                                                                                                                                                                                                                                                                                                   6
    7  NAME OF ORGANIZATION HERE XXXXXXXXXXXXXXXX  1234567890      1234567890                                                                                                                                                                                                                           7
    8  Name of Organization                                                                                                                                                                            FEIN                                                          Minnesota Tax ID                   8
    9   16                                             Minnesota Nongame Wildlife Fund donation (refer to instructions, pg. 4)                                                                   . . .  . . . . . .  . . . . . .  . . . . . .  .  16          1234567890                                9
    10                                                                                                                                                                                                                                                                                                  10
    11  17                                             Add lines 15 and 16   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  .  . . . .  . . . . . .  . . . . . .  . . . . . .  17                              1234567890                                11
    12                                                                                                                                                                                                                                                                                                  12
    13  18                                             Total refundable credits (from Form M4NPI, line 5)   . . . .  . . . . . .  . . .  . 18                                                   1234567890                                                                                              13
    14                                                                                                                                                                                                                                                                                                  14
    15  19                                             Amount credited from your 2023 Form M4NP, line 32    .  . . . . . .  . . .  . 19                                                         1234567890                                                                                              15
    16                                                                                                                                                                                                                                                                                                  16
    17  20                                             2024 estimated tax payments                                    . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . 20  1234567890                                                                                              17
    18                                                                                                                                                                                                                                                                                                  18
    19  21                                             2024 extension payment                                 . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . .  . 21 1234567890                                                                                              19
    20                                                                                                                                                                                                                                                                                                  20
    21  22  Total refundable credits and payments (add lines 18, 19, 20, and 21)   .  . . . . . .  . . . . . .  . . . . .  . . . . .  . .  22                                                                                                                 1234567890                                21
    22                                                                                                                                                                                                                                                                                                  22
    23  23                                             Subtract line 22 from line 17  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  23                                     1234567890                                23
    24                                                                                                                                                                                                                                                                                                  24
    25  24                                             Penalty (determine from worksheet in the instructions, pg. 5)    . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  24                                                                1234567890                                25
    26                                                                                                                                                                                                                                                                                                  26
    27  25                                             Interest (determine from worksheet in the instructions, pg. 5)   .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . .  25                                                               1234567890                                27
    28                                                                                                                                                                                                                                                                                                  28
    29  26                                             Additional charge for underpayment of estimated tax (from Form M15NP, line 17)  . . .  . . . . . .  . . . . .  26                                                                                      1234567890                                29
    30  27                                             Tax, Nongame Wildlife Fund donation, penalty, interest and additional                                                                                                                                                                            30
    31                                                charge for underpayment of estimated tax (add lines 17, 24, 25, and 26)   . . .  . . . . . .  . . . . . .  . . . . . .  .  27                                                                           1234567890                                31
    32                                                                                                                                                                                                                                                                                                  32
    33  28                                             Amount from line 27   . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . .  28                                 1234567890                                33
    34                                                                                                                                                                                                                                                                                                  34
    35  29                                             Amount from line 22   . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . .  29                                 1234567890                                35
    36                                                                                                                                                                                                                                                                                                  36
    37  30  AMOUNT DUE. If line 28 is more than or equal to line 29, subtract line 29 from 28  . . .  . . . . . .  . . . . .  30                                                                                                                              1234567890                                37
    38                                                                                                                                                                                                                                                                                                  38
    39                                                Payment method:                                 X          Electronic                       X          Check                                                                   X                 Amended Return Payment by Check                  39
    40                                                (Refer to instructions, page 2.)                                                                                                                                                                                                                  40
    41                                                                                                                                                                                                                                                                                                  41
    42   31                                            OVERPAYMENT. If line 29 is more than line 28,                                                                                                                                                                                                    42
    43                                                subtract line 28 from line 29  . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . 31                                 1234567890                                                                                              43
    44                                                                                                                                                                                                                                                                                                  44
    45  32                                             Amount of line 31 to be credited to your 2025 estimated tax                                     . . .  . .  . 32                         1234567890                                                                                              45
    46                                                                                                                                                                                                                                                                                                  46
    47  33                                             Refund (subtract line 32 from line 31)   . . .  . . . . . .  . . . . .  . . . . . . .  . . .  . 33                                       1234567890                                                                                              47
    48                                                                                                                                                                                                                                                                                                  48
    49 To have your refund direct deposited, enter your banking information below.                                                                                                                                                                                                                      49
    50 Account                                         Type:                                                                                                                                                                                                                                            50
    51 X   Checking    X                                                          Savings                    1234567890123456                                1234567890123456789                                                                                                                        51
    52                                                                                                       Routing Number                                  Account Number (use an account not associated with any foreign banks)                                                                      52
    53  I declare  that this return correctis             and complete to the best my knowledgeof and belief.                                                                                                                                                                                           53
    54                                                                                                                                TITLE                                                                 MM/DD/YYYY                                                       6515555555                 54
    55 Authorized Signature                                                                                                        Title                                                               Date (MM/DD/YYYY)                                                     Daytime Phone              55

    56                                                                                                                                1234567890000000                                                      MM/DD/YYYY                                                       6515555555                 56
    57 Signature of Preparer                                                                                                       PTIN                                                                Date (MM/DD/YYYY)                                                     Prepayer’s Daytime Phone   57

    58 EMAIL ADDRESS FOR CORRESPONDENCE XXXXXXXXXX                                                                                                                                                                                                                                                      58
    59 Email for Address Correspondence, Desired if                                                                                                                                                    This email address belongs to (check one)                          X  Employee   X  Paid Preparer59
    60                                                                                                                                                                                                                                                                                                  60
    61 Attach a complete copy of your federal Form 990-T, 1120-C, 1120-H or 1120-POL and all supporting schedules.                                                                                                                                                 X   I authorize the Minnesota        61
    62 Mail to: Minnesota Department of Revenue, Mail Station 1257, 600 N. Robert St., St. Paul, MN 55146-1257                                                                                                                                                         Department of Revenue            62
                                                                                                                                                                                                                                                                       to discuss this tax return with  
    63                                                                                                                                                       9995                                                                                                      the paid preparer listed here.   63
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    6                                                                                                                                                                                                *246651*6
    7                                                                                                                                                                                                                  7
       2024 M4NPI, Income Adjustments, Deductions and Credits
    8                                                                                                                                                                                                                  8
    9  For tax-exempt organizations, cooperatives, homeowners associations, and political organizations with unrelated business                                                                                        9
    10 income. Refer to 2024 Unrelated Business Income Tax Return Instructions on our website at www.revenue.state.mn.us.                                                                                              10
    11                                                                                                                                                                                                                 11
    12                                                                                                                                                                                                                 12
    13 NAME OF ORGANIZATION HERE XXXXXXXXXXXXXXXX  1234567890      1234567890                                                                                                                                          13
    14 Name of Organization                                                                                                                                   FEIN                            Minnesota Tax ID         14
    15                                                                                                                                                                                                                 15
    16                                                                                                                                                                                 You must round amounts          16
    17   1  Additions to federal taxable income due to changes not adopted by Minnesota                                                                                                to nearest whole dollar.        17
    18         Enter on Form M4NP, line 2 (you must provide a brief explanation below)                                                                                                                                 18
    19                                    BRIEF EXPLANATION HERE XXXXXXXXXXX   . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . 1                                              1234567890                  19
    20                                                                                                                                                                                                                 20
    21   2   Subtractions from federal taxable income                                                                                                                                                                  21
    22         a  Advertising revenues from a newspaper published by a                                                                                                                                                 22
    23                                    section 501(c)(4) organization   . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . .  . 2a 1234567890                                            23
    24         b                          Lawful gambling expenditures under Minnesota Statutes, Chapter 349,                                                                                                          24
    25                                    not deducted on federal return (refer to instructions, pg. 7)                     . . .  . . . . . .  . . . .  . 2b    1234567890                                            25
    26      c  Charitable contributions (refer to instructions, pg. 7)    .  . . . . . .  . . . . . .  . . . . .  .  2c                                          1234567890                                            26
    27      d  Subtractions due to federal changes not adopted by Minnesota                                                                                                                                            27
    28                                    (you must provide a brief explanation below)  . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . 2d              1234567890                                            28
    29                                    BRIEF EXPLANATION HERE XXXXXXXXXXXXX                                                                                                                                         29
    30      e                             Other subtractions from income (you must provide a brief explanation below)                                                                                                  30
    31                                    BRIEF EXPLANATION HERE XXXXXXXXXXXXX    .  . 2e                                                                        1234567890                                            31
    32                                                                                                                                                                                                                 32
    33         Total subtractions (add lines 2a through 2e) Enter on Form M4NP, line 4.   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  .  .    2                               1234567890                  33
    34                                                                                                                                                                                                                 34
    35   3  Deductions from taxable net income                                                                                                                                                                         35
    36      a  Federal specific specialor deductions                                    . . . . .  . . . . . . .  . . . . . .  . . . . .  . . . . .  . .3a.  .   1234567890                                            36
    37      b  Other deductions (you must provide a brief explanation below)                                                                                                                                           37
    38                                    BRIEF EXPLANATION HERE XXXXXXXXXXXXX    .  . 3b                                                                        1234567890                                            38
    39                                                                                                                                                                                                                 39
    40      Total deductions from taxable net income (add lines 3a and 3b)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . .  .  3                            1234567890                  40
    41         Enter on Form M4NP, line 9.                                                                                                                                                                             41
    42   4  Credits against tax                                                                                                                                                                                        42
    43         a  Employer Transit Pass Credit (from Form ETP, line 4)  . . .  . . . . . .  . . . . .  . . . . .  . 4a                                           1234567890                                            43
    44                                                                                                                                                                                                                 44
    45         b                   SEED Capital Investment Credit (refer to instructions, pg. 7)   . .  . . . . . . .  . . . .  . 4b                             1234567890                                            45
    46                                                                                                                                                                                                                 46
    47      c  Tax Credit for Owners of Agricultural Assets  . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .                                        4c 1234567890                                            47
    48                                                                                                                                                                                                                 48
    49      d  Manufactured Home Park Credit (from Form MHP, part 2, line 2)... ...... . 4d                                                                      1234567890                                            49
    50      e  Other credits against tax (you must provide a brief explanation below)                                                                                                                                  50
    51                                    BRIEF EXPLANATION HERE XXXXXXXXXXXXX    .  . 4e                                                                        1234567890                                            51
    52                                                                                                                                                                                                                 52
    53      Total credits against tax (add lines 4a through 4e)   . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .  4              1234567890                  53
    54         Enter on Form M4NP, line 14.                                                                                                                                                                            54
    55   5  Refundable credits                                                                                                                                                                                         55
    56         a  Historic Structure Rehabilitation Credit                               (attach credit certificate)                                                                                                   56
    57                                    and enter NPS project number            1234567890                         . . .  . . . . . .  . . . . .  . .  . 5a    1234567890                                            57
    58      b  Other refundable credits (you must provide a brief explanation below)                                                                                                                                   58
    59                                    BRIEF EXPLANATION HERE XXXXXXXXXXXXX    .  . 5b                                                                        1234567890                                            59
    60                                                                                                                                                                                                                 60
    61      Total refundable credits (add lines 5a and 5b)   . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . .  .  5            1234567890                  61
    62         Enter on Form M4NP, line 18.                                                                                                                                                                            62
    63                                                                                                                      9995                                                                                       63
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    5                                                                                                                                                                                                                     5
    6                                                                                                                                                                                              *246651*6
    7                                                                                                                                                                                                                     7
    8  2024 M4NPA, Apportionment Calculation                                                                                                                                                                              8
    9                                                                                                                                                                                                                     9
    10 For tax-exempt organizations, cooperatives, homeowners associations, and political organizations with unrelated business                                                                                           10
    11 income. Refer to 2024 Unrelated Business Income Tax Return Instructions on our website at www.revenue.state.mn.us.                                                                                                 11
    12                                                                                                                                                                                                                    12
    13 If you conducted business both within and outside Minnesota during the year, complete Schedule M4NPA to determine your                                                                                             13
    14 Minnesota source income. Do not complete this schedule if you conducted all your business in Minnesota during the tax year.                                                                                        14
    15                                                                                                                                                                                                                    15
    16                                                                                                                                                                                                                    16
    17 NAME OF ORGANIZATION HERE XXXXXXXXXXXXXXXX  1234567890      1234567890                                                                                                                                             17
    18 Name of Organization                                                                                                       FEIN                                                      Minnesota Tax ID              18
    19                                                                                                                                                                             You must round amounts                 19
    20                                                                                                                                                                             to nearest whole dollar.               20
    21                                                                                                                                                                             A                         B            21
    22                                                                                                                                                                      Minnesota                        Total        22
    23                                                                                                                                                                                                                    23
    24   1  Federal taxable income (loss)  (from Form M4NP, line 5) ... ... 1                                    1234567890                                                                                               24
    25                                                                                                                                                                                                                    25
    26   2  Total nonapportionable income . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  2            1234567890                                                                                                26
    27                                                                                                                                                                                                                    27
    28   3  Total apportionable income                                                                                                                                                                                    28
    29      (subtract line 2 from line 1)  .  . . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . .  3    1234567890                                                                                                29
    30                                                                                                                                                                                                                    30
    31   4  Sales or receipts  .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . .  4 123456789    123456789                             31
    32                                                                                                                                                                                                                    32
    33   5  Sales of non-filing entities (refer to inst., pg. 10) ... ...... ..... ....... ..... ...... ...                               5                            123456789    123456789                             33
    34                                                                                                                                                                                                                    34
    35   6   Total sales or receipts (add lines 4 and 5) (Financial institutions: refer to inst., pg. 11)  . . .  .                       6                            123456789    123456789                             35
    36                                                                                                                                                                                                                    36
    37   7  Minnesota apportionment factor (divide line 6A                                                                                                                                                                37
    38     amount by line 6B; carry to six decimal places) . ...... ..... . 7                                   1234567890                                                                                                38
    39                                                                                                                                                                                                                    39
    40   8  Net income apportioned to Minnesota                                                                                                                                                                           40
    41      (multiply line 3 by line 7)   . . .  . . . . . .  . . . . .  . . . . .  . . . . . . .  . . . . .  8 1234567890                                                                                                41
    42                                                                                                                                                                                                                    42
    43   9  Minnesota nonapportionable income . . .  . . . . . .  . . . . .  . . . . . . .  9                   1234567890                                                                                                43
    44                                                                                                                                                                                                                    44
    45  10  Minnesota taxable income                                                                                                                                                                                      45
    46      (add lines 8 and 9) Enter on Form M4NP, line 6  .. ..... .... 10                                    1234567890                                                                                                46
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    63                                                                                                          9995                                                                                                      63
  2 4  6  8  10 12  14      16  18  20 22  24  26  28  30 32  34  36        38  40                              42  44  46 48  50 52  54  56                            58  60  62   64  66 68  70 72  74  76      78  80 82  84  86
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