The following is a summary of charitable organization initial registration requirements in Minnesota.  For further information and definitions, please refer to Minnesota Statutes Chapter 309.  

WHO SHOULD FILE:

Minnesota law requires a charitable organization to file a registration statement if:  1) it solicits or intends to solicit contributions in excess of $25,000 a year; or 2) its functions and activities are not performed wholly by volunteers (i.e. it pays staff, independent contractors (like coaches), officers or uses a professional fund-raiser); or 3) it has assets or income that inure to the benefit of an officer.  For a list of exemptions, see Minn. Stat. § 309.515 or the exemption form at http://www.ag.state.mn.us/Charities/CharitableForms.asp.

An organizations that has never been registered as a soliciting charity under Minn. Stat. § 309.52 should file the initial registration information.  An organization that at one time was registered to solicit in Minnesota, but whose registration has not been continued, may not file a new initial registration statement or Annual Report unless all past deficiencies have been corrected.     

WHEN TO FILE:

Due Date:  If an organization intends to receive in excess of $25,000 in total contributions (exclusive of the direct cost of prizes given to the public by the charitable organization in connection with lawful gambling conducted in compliance with chapter 349) during any accounting year, or pays staff, officers or a professional fund-raiser, it must register before it solicits contributions in the State of Minnesota.  If it does not do any of the above, it must register within 30 days after the date on which its total contributions (exclusive of the direct cost of prizes given to the public by the charitable organization in connection with lawful gambling conducted in compliance with chapter 349) exceed $25,000.

WHAT TO FILE:

Initial Registration Form.  Organizations must use the Charitable Organization Initial Registration & Annual Report Form (“Initial Registration Form”) provided by the Attorney General dated on or after 3/09.  Because the form is for Initial Registration & Annual Reporting, Initial Registration filers need only complete Sections One, Two, and Four.  All of those sections must be fully completed and must include all required attachments.  TWO signatures are required by any two duly constituted officers of the charitable organization, who are executing the statement pursuant to a resolution of the board of directors or trustees, or if there be no such board, then by its managing group which has approved the content of the annual report. 

Attach a copy of the Articles of Incorporation or other corporate formation document.

Attach a copy of the IRS determination letter for tax-exempt status (if any).

$25.00 Registration Fee.  Please make the check payable to the State of Minnesota.

Attach a copy of the most recent IRS Form 990 or financial statement for the organization’s most recent 12 month-period immediately preceding the filing of the initial registration statement.  For example, if you are filing a registration statement in March of 2009, the organization’s 2008 financial information would need to be filed with the registration statement. 

Initial Registration/Annual Report Form (pdf)
 
UNIFORM REGISTRATION STATEMENT:
Minnesota accepts the Uniform Registration Statement (“URS”), but the organization needs to file the Minnesota Supplement.

State Of Minnesota Supplement To Unified Registration Statemnet PDF

INITIAL REGISTRATION FORM INSTRUCTIONS FOR COMPLETING SECTION ONE LINE 5:  

A. Income Section

IRS Form 990 filers: The amount reported as “Contributions from the public” on the annual report is the amount of contributions listed on page 9, Line 1h minus Line 1e (government grants) of the IRS Form 990.  For example, an organization that reports $2,000,000 on Line 1h and $500,000 on Line 1e of page 9 of its IRS Form 990 will report $1,500,000 on this line ($2,000,000 (Line 1h) minus $500,000 (line 1e)).  The amount reported under “Government Grants” should be the amount reported on Line 1e of page 9 of the IRS Form 990.  The amount reported under “Other revenue” should be the sum of Lines 2g, 3-5, 6d, 7d, 8c, 9c, and 11e on page 9 of the IRS Form 990.  The amount reported under “Total Revenue” should be the total from adding “Contributions from the public,” “Government Grants” and “Other revenue” together.  Total Revenue should also equal the amount on Line 12 on page 9 of the IRS Form 990.

IRS Form 990-EZ filers: The amount reported as “Contributions from the public” should be Line 1 of page 1 the IRS Form 990-EZ minus amounts from government grants, which should be reported under “Government Grants.”  The amount reported under “Other Revenue” should be the sum of Lines 2-8 on page 1 of the IRS Form 990-EZ.  The amount reported under Total Revenue should be the total from adding “Contributions from the public,” “Government Grants” and “Other revenue” together.  Total Revenue should also equal the amount on Line 9 of page 1 of the IRS Form 990-EZ.

IRS Form 990-PF filers: The amount reported as “Contributions from the public” should be taken from Line 1 of page 1 the IRS Form 990-PF minus amounts from government grants, which should be reported under “Government Grants.”  The amount reported under “Other revenue” should be the sum of Lines 3-11 on page 1 of the Form 990-PF.  The amount reported under Total Revenue should be the total from adding “Contributions from the public,” “Government Grants” and “Other revenue” together.  Total Revenue should also equal the amount on Line 12 of page 1 of the IRS Form 990-PF.

B. Expenses Section

IRS Form 990 filers: The amount reported as “Amount spent for program or charitable purpose” should be taken from Line 25b on page 10 of the IRS Form 990.  The amount reported under “Management/general expense” should be taken from Line 25c on page 10 of the IRS Form 990.  The amount reported under “Fund-raising expense” should be taken from Line 25d of page 10 of the IRS Form 990.  The amount reported under “Total Expenses” should be the sum of “Amount spent for program or charitable purpose,” “Management/general expense” and “Fund-raising expense.”  “Total Expenses” should also equal the amount reported on Line 25a on page 10 of the IRS Form 990.

IRS Form 990-EZ filers and IRS Form 990-PF filers: All organizations that register or are required to register with this office are required to complete a Functional Expense Statement.  Filers should complete the functional expense statement on page five of the Annual Report Form prior to completing the financial information in Section One, Line 5.  “Amount spent for program or charitable purpose” should be taken from Line 25b of the Functional Expense Statement on page 5 of the Annual Report Form.  “Management/general expense” should be taken from Line 25c of the Functional Expense Statement on page 5 of the Annual Report Form.  “Fund-raising expense” should be taken from Line 25d of the Functional Expense Statement on page 5 of the Annual Report Form.  The amount reported under “Total Expenses” should be the sum of “Amount spent for program or charitable purpose,” “Management/general expense” and “Fund-raising expense.”  “Total Expenses” should also equal the amount report on Line 25a of the Functional Expense Statement on page 5 of the Annual Report Form.

C. Excess or Deficit Line

This amount should be taken from:  (1) for IRS Form 990 filers, Part I, Line 19 of the IRS Form 990; (2) for IRS Form 990-EZ filers, Part I, Line 18 of the IRS Form 990-EZ; or (3) for IRS Form 990-PF filers, Part I, Line 27a of the IRS Form 990-PF.

D. Total Assets Line
This amount should be taken from: (1) for IRS Form 990 filers, Part I, Line 20 of the IRS Form 990; (2) for IRS Form 990-EZ filers, Part II, Line 25b of the IRS Form 990-EZ; or (3) for IRS Form 990-PF filers, Part II, Line 16b of the IRS Form 990-PF.

E. Total Liabilities Line
This amount should be taken from: (1) for IRS Form 990 filers, Part I, Line 21 of the IRS Form 990; (2) for IRS Form 990-EZ filers, Part II, Line 26b of the IRS Form 990-EZ; or (3) for IRS Form 990-PF filers, Part II, Line 23 of the IRS Form 990-PF.

F. End of Year Fund Balance Line

This amount should be taken from: (1) for IRS Form 990 filers, Part 1, Line 22 of the IRS Form 990; (2) for IRS Form 990-EZ filers, Part II, Line 27b of the IRS Form 990-EZ; or (3) Part III, Line 6 of the IRS Form 990-PF.

Questions: Call the Charities Division at (651) 296-6172 Telecommunications Device for the Deaf (TTY): (651) 296-1410

Mail To: Office of the Attorney General 1200 Bremer Tower, 445 Minnesota Street St. Paul, MN 55101-2130