| Audit Required | YES | If revenue exceeds $750,000 (Audit must be prepared in accordance with GAAP). |
|---|---|---|
| Due Date | Due on or before the 15th day of the seventh month following the close of its fiscal year. Attorney General may extend the time for filing the annual report for a period not to exceed four months. File extension request in writing prior to due date. | |
| Fee | 25.00 | ($50 late fee) |
| Financial Report | NO | |
| Important Note | ||
| Annual IRS 990 | YES | Accepted in lieu of separate financial statement if it fulfills the requirements of Minnesota Statutes section 309.53 (2008). |
| Initial Audit | YES | If revenue exceeds $750,000. |
| Initial Bylaws | NO | |
| Initial Certificate or Articles Of Incorporation | YES | For initial registration. |
| Make Checks Payable To | State of Minnesota | |
| E-Mail Contact | ||
| Exemption from annual registration upon request | NO | |
| Fees | 25.00 | |
| Fundraiser Contracts | YES | |
| Governing Law | ||
| Important Note | ||
| Contact | Cyndi Nelson | (651) 757-1311 |
| IRS Determiniation Letter | YES | For initial registration. |
| IRS Form 990 | YES | |
| Mailing Address | Charities Division, 445 Minnesota Street, Suite 1200, Bremer Tower, St. Paul, MN 55101-2130 | |
| Signature Required | NO | |
| Period Covered | Until annual financial reporting is due. | |
| Renewal Due Date | ||
| Required Signatures | Two. Any authorized officer or director or incorporator. | |
| Resident Registered Agent Required | NO | |
| Homepage | www.ag.state.mn.us/Charity/InfoCharitableorgandTrusts.asp | |