Review Registration and Reporting - Charities and Charitable Trusts
Soliciting Charity Registration and Reporting
Registration. Unless exempt, soliciting charities must register if they meet any of the following conditions: (1) The charity receives or plans to receive more than $25,000 in total contributions during its accounting year, or (2) the charity’s functions and activities, including fundraising, are not performed wholly by volunteers, or (3) the charity utilizes a professional fundraiser. See Minn. Stat. §§ 309.515, .52. Soliciting charities must pay a $25 fee, complete a registration form (see below), and file certain documents with the Attorney General’s Office when they register. A charity must file a copy of any contract it has entered into with a professional fundraiser when registering. If a charity enters into a contract with a professional fundraiser after registering, it must file a copy of the contract within seven days. Minn. Stat. § 309.52
Annual Reporting. Every soliciting charity must annually submit a report on its operations and activities. Charities that file IRS Form 990 should attach it to their annual report. Charities that file a shortened version of Form 990 (e.g., Form 990-EZ, 990-PF, or 990-N) must complete the financial statement portion of the annual report. A charity’s Form 990 or financial statement (whichever is applicable) must be complete, accurate, and GAAP compliant. All schedules must be attached to Forms 990 excluding Schedule B. Please do not submit to the AGO Schedule B or any other schedules of contributors to the organization. See Minn. Stat. § 309.53, subd. 2. The report must be executed pursuant to a resolution of the board of directors and must be signed by two officers. The deadline for filing an annual report is July 15 of each year if the charity’s books are kept on a calendar year basis, or the 15th day of the seventh month following the close of the charity’s fiscal year if its books are kept on a fiscal year basis. The charity must pay a $25 fee with filing its annual report, and a $50 late fee if the complete report is not filed by the deadline. Minn. Stat. § 309.53.
Forms for Registration and Reporting. To register, a soliciting charity must submit an Initial Registration form, including all of the documents that must be attached to the form. Every year after registering, a charity must submit an Annual Report, including all of the documents that must be attached to the report. These documents can be downloaded using the below links:
Charitable Organization - Initial Registration *First time registering? Please use this form
Charitable Organization - Annual Report
The Attorney General’s Office also accepts the Unified Registration Statement (“URS”), which some charities that must register and report in multiple jurisdictions prefer to file. If a charity chooses to submit a URS, it must also submit the Minnesota supplement to the form. The Minnesota supplements to the URS can be downloaded using the below links:
Minnesota Supplement to URS - Initial Registration *First time registering? Please use this form
Minnesota Supplement to URS - Annual Reporting
Exemptions from Registration and Reporting. Some soliciting charities are exempt from registration, including certain kinds of educational and religious organizations. Charities should review Minn. Stat. § 309.515 for a full list of exemptions from registration. If a charity believes that it is not required to register with the Attorney General’s Office, it should notify the Office and submit an exemption form, which can be downloaded using the below link:
Charitable Organization - Exemption Form
Electronic Filing of Documents. Charities may register and make all required filings by email. Organizations may submit required materials to the Attorney General’s Office at charity.registration@ag.state.mn.us. All materials submitted via email must be in PDF format and the subject line of the email must contain the organization’s legal name. Emails not following these requirements may not be properly processed, which could result in noncompliant registration and reporting.
Electronic Payment of Fees. Charities may pay all required fees, including any late fees, electronically using the Attorney General’s Office’s Electronic Payment of Registration Fee webpage. This electronic payment system has a self-directed, step-by-step process allowing charities to pay fees via credit or debit card through a dedicated webpage operated by U.S. Bank. Please note there is a non-refundable processing fee charged by U.S. Bank for organizations that choose to pay required fees electronically.
Submissions/Payments by Mail. If charities prefer, they may submit required materials by mail and pay required fees by check. Checks should be made payable to the “State of Minnesota.” Required documents and payments should be mailed to the following address:
Minnesota Attorney General’s Office
Charities Division
445 Minnesota Street, Suite 1200
St. Paul, MN 55101
Charities may contact the Minnesota Attorney General’s Office at 651-757-1496 or 800-657-3787 with any questions about registration and reporting.
Soliciting Charity Registration and Reporting
Charitable Organization - Initial Registration *First time registering? Please use this form
Charitable Organization - Annual Report
The Attorney General’s Office also accepts the Unified Registration Statement (“URS”), which some charities that must register and report in multiple jurisdictions prefer to file. If a charity chooses to submit a URS, it must also submit the Minnesota supplement to the form. The Minnesota supplements to the URS can be downloaded using the below links:
Charitable Organization – Exemption Form
Forms available at Registration and Reporting - Charities and Charitable Trusts
Registration active until annual report due date.
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