Minnesota (MN) · Requirement Summary
Minnesota charitable solicitation requirements summary
A compact operational summary pulled from our Master State Requirements (MSR). Use this as a quick reference for filing authority, cadence, documents, and common traps.
Requirement Summary
Key requirements for Minnesota (MN).
| Filing Authority | Minnesota Attorney General — Charities Division |
|---|---|
| Filing Method | • Email filings accepted (PDF only) and fees can be paid online • Mail option available (check) |
| Filing Calendar & Triggers | • Annual report required for soliciting charities • URS accepted but MN supplement required |
| Filing Due Date | 15th day of 7th month after fiscal year end (e.g., Jul 15 for Dec 31 FYE). |
| Renewal Detail | • C2 Annual Report + required attachments + $25 fee • Deficient reports not effective until complete |
| Extensions Calendar | • 4-month extension available; request by due date • $50 late fee if no extension/complete filing by due date |
| Exemptions | • Some organizations exempt (see Minn. Stat. § 309.515) • Exemption form available |
| Good Standing Required for Charity Filing? | No |
| Solicitation while Curing Deficiencies? | No |
| Enforcement Posture | High |
| Recovery Method | • Submit missing annual report + attachments; pay late fee if assessed • If extended, file by extended due date |
| Required Documents | • C2 Annual Report • IRS 990-series + schedules/attachments EXCLUDING Schedule B • 990-T if filed • Board list + compensation; bank list; audit if revenue > $750,000 • $25 fee (+ $50 late fee if applicable) |
| Financial Audit/Review Thresholds | Total revenue > $750,000 → independent CPA/LPA audit (GAAP). |
| Schedule B Reaction Rule (Donor Names) | Remove |
| Signature Requirements | Signed by two officers; executed pursuant to board resolution. |
| High-Risk Traps / Enforcement Notes | • All filing materials are public records (except donor schedules excluded) • Schedule B must not be submitted • Civil penalties up to $25,000 per violation for soliciting while unregistered |
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