A charitable organization registered to solicit contributions in Minnesota must file an annual report with the Minnesota Attorney General’s Office.  An organization that fails to file a complete annual report by its due date is no longer registered to solicit contributions in Minnesota.  The following is a summary of the requirements.  For further information, please refer to Minnesota Statutes Chapter 309. 

WHEN TO FILE:

Due Date:  The due date is the 15th day of the seventh month following the close of an organization’s fiscal year.  A chart showing the due dates for common year-end dates can be found on the last page of these instructions.  Note: If the due date falls on a Saturday, Sunday or federal holiday, it is timely delivered if postmarked the next day that is not a Saturday, Sunday or federal holiday.

Extensions.  Charities may request up to a four-month extension from the Attorney General to file the Annual Report.  Requesting an extension from the IRS is not sufficient.  To avoid being assessed a $50 late fee, submit extension requests prior to the due date.  Extension requests should be made electronically at https://www.ag.state.mn.us/Charities/ExtensionRequest.asp.  Those without internet access may submit an extension request in writing, but will not receive written confirmation of the receipt of the extension request.  Extension status may be obtained by searching for the organization at http://www.ag.state.mn.us/Charities/CharitySearch.asp and looking for “granted” status in the Extension field of the search results for the individual organization.

WHAT TO FILE:

Annual Report Form.  Organizations filing an Annual Report Form for a year-end date of 12/31/08 or later must use the Charitable Organization Initial Registration & Annual Report Form (“Annual Report Form”) provided by the Attorney General dated 3/09.  (Earlier year-end dates may use either the 3/09 Annual Report Form or the old form.)  Because the form is for Initial Registration & Annual Reporting, Annual Report filers need only complete Sections One, Three, and Four.  All of those sections must be fully completed and must include all required attachments.  If an organization is submitting an IRS Form 990 that contains a completed Functional Expense Statement, it does not need to complete the Functional Expense Statement in Section 3.  All other organizations, however, must complete the Functional Expense Statement.  Please follow the IRS instructions at http://www.irs.gov/pub/irs-prior/i990--2008.pdf on how to fill out the Functional Expense Statement.  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.  For details on how to fill out Section One, Line 5 of the Annual Report Form, please refer to instructions contained at the end of this document. 

File a copy of the organization’s IRS Return with all required schedules and attachments submitted to the IRS.  An organization must file whatever return (Form 990, Form 990-EZ, etc.) it filed with the IRS.  All schedules and attachments must be submitted except schedules of contributors to the organization, which are not required.

Audited Financial Statement.  An audit prepared in accordance with generally accepted accounting principles is required if total revenue exceeds $750,000.  A review, compilation, cash basis audit or gambling audit does not satisfy the requirement of state law.  There is no exception to the audit requirement stated in the statute.  For purposes of calculating the $750,000 total revenue threshold, the value of donated food to a nonprofit food shelf may be excluded if the food is donated for subsequent distribution at no charge, and not for resale.

$25.00 Re-registration Fee.  Please make the check payable to the State of Minnesota.

$50.00 late fee if the organization fails to file a complete Annual Report or request an extension by its due date. 

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

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

 

ANNUAL REPORT FORM INSTRUCTONS 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.

 

Due Dates for Filing Charitable Organization Annual Reports (timely filings are determined by postmark date)
Accounting Year End	Date Due	Date Due With Approved 4-Month Extension
January 31	August 15	December 15
February 28	September 15	January 15
March 31	October 15	February 15
April 30	November 15	March 15
May 31	December 15	April 15
June 30	January 15	May 15
July 31	February 15	June 15
August 31	March 15	July 15
September 30	April 15	August 15
October 31	May 15	September 15
November 30	June 15	October 15
December 31	July 15	November 15