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Title: Charitable Trusts
Alternate Title: Charitable Trusts
Description: Minnesota law requires charitable trusts and foundations, with gross assets of $25,000 or more at any time during a taxable year, to register with the Minnesota Attorney General's Office within three months of receiving the trust property.
Subject: Charitable Organizations
Creation Date: 9/11/2008 2:11:45 PM
Modification Date: 8/9/2024 10:55:14 AM
Agency Name: Attorney General's Office, Minnesota
Agency URL: https://www.ag.state.mn.us
Agency Description: The Minnesota Attorney General is the chief legal officer for the State of Minnesota. The Office represents and provides legal advice to over 100 state agencies, boards and commissions.
Agency Phone: 651-296-3353
800-657-3787
Agency Fax: Agency URL: https://www.ag.state.mn.us
Agency Address:
1400 Bremer Tower
445 Minnesota Street
St. Paul
MN
55101
Division Name: Charities Division
Division URL: https://www.ag.state.mn.us/Charity/Default.asp
Division Description:
Division Phone: 651-757-1496
800-657-3787
Division Fax: Division URL: https://www.ag.state.mn.us/Charity/Default.asp
Audience: Application URL:
Renewal URL:
Versa URL:
Requirements:

Charitable Trust Registration and Reporting

Registration and Reporting.
 A charitable organization must register with the Attorney General’s Office as a charitable trust if it has assets of more than $25,000 at any point in time during the year and is not required to register as a soliciting charity. See Minn. Stat. § 501B.36. To register, the organization must submit an initial registration form, the organization’s articles of incorporation or the document creating the trust, and IRS Form 990 or a financial statement. Every year after registering, a charitable trust must file an annual report, and attach IRS Form 990 or a financial statement. The annual report must be filed by the 15th day of the fifth month following the close of the organization’s taxable year. A charitable trust must pay a $25 fee when registering and with each annual report. These registration and reporting documents can be downloaded using the below links: 

Charitable Trust – Initial Registration *First time registering? Please use this form
Charitable Trust – Annual Report  

Exemptions from Registration and Reporting.
 Not all charities are required to register with the Attorney General’s Office as charitable trusts. An organization that has registered as a soliciting charity does not also need to register as a charitable trust. Certain religious organizations and trusts administered by a government agency, for example, are also exempt from registration as a charitable trust. Organizations that are not required to register as a soliciting charity should review Minn. Stat. § 501B.36  for a full list of charitable trust registration exemptions. If an organization believes that it is not required to register as a charitable trust, it should notify the Attorney General’s Office and submit an exemption form, which can be downloaded using the below link:

Charitable Trust – Exemption Form   



How To Register and Report 
  
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 Fees 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.


Rules:
Statutes: 501B.33

Forms:
Fees:

Annual registration fee - $25

Pay Fees Electronically


Period of Issuance:

Registration valid until the next annual filing deadline.


Length of Determination:
Two weeks.

Other Info:
Activity: Charitable Organizations
License Detail URL:

Charities

Attorney General's Office, Minnesota


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