Minnesota Attorney General - Charities

• Organizations that did not receive and do not plan to receive total contributions in excess of $25,000
  from the public in or out of the State of Minnesota during any accounting year and the organization’s
  functions and activities are performed wholly by volunteers and the organization does not employ a
  professional fundraiser (the direct cost of prizes given to the public in connection with charitable
  gambling may be excluded in determining the total amount of contributions)
• Religious societies or organizations that are exempt from filing a federal annual informational return pursuant to Internal Revenue Code, section 6033(a)(3)(A)(i) and (iii) and Internal Revenue Code, section 6033(a)(3)(C)(i)
• Educational institutions which are under the general supervision of the commissioner of education, the Board of Trustees of the Minnesota State Colleges and Universities, or the University of Minnesota or any educational institution that is accredited by the University of Minnesota or the North Central Association of Colleges and Secondary Schools, or by any other national or regional accrediting association
• Fraternal, patriotic, social, educational, alumni, professional, trade, or learned society organizations which limit the solicitation of contributions to persons who have the right to vote as a member (the term “member” does not include those persons who are granted membership upon making a contribution as the result of a solicitation)
• Organizations soliciting solely for a named person and all of the contributions received are transferred to the named person with no restrictions on the person’s expenditure of the contributions and with no deductions whatsoever
• Private foundations, as defined in section 509(a) of the Internal Revenue Code of 1954, which did not solicit contributions from more than 100 persons during their last accounting year

Charitable Organization - Exemption Form

Mail or email to charity.registration@ag.state.mn.us.

$0

Minn. Stat. § 309.515

• Charities that are exempt under the $25,000 or less in contribution clause or membership organization clause are not eligible for exemption if they employ a professional fund-raiser to solicit or assist in the solicitation of contributions.
• Exemptions do not expire as long as the organization continues to qualify under the exemption criteria.

Charitable Organization Initial Registration & Annual Report Form

File initial registration or exemption.  See Initial Registration Instructions and Information for Charitable Organizations and Trusts.

File by mail or email to charity.registration@ag.state.mn.us.

$25

2-3 weeks

• Before signing, the board must adopt a resolution approving and certifying the contents of the application. Two officers must sign the application. Signatures need not be notarized.
• Some Minnesota counties and municipalities may require charities that solicit in-person to register prior to fundraising.

All Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Domestic Applicants:

1. File entity formation documents with the Minnesota Secretary of State.
2. Submit a Charitable Organization Initial Registration form and all required attachments to the Minnesota Attorney General - Charities Section.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in Minnesota. If not required, skip to number 3.
2. File foreign qualification documents with the Minnesota Secretary of State.
3. Submit a Charitable Organization Initial Registration form and all required attachments to the Minnesota Attorney General - Charities Section.

• IRS form 990
• Articles of incorporation
• IRS determination letter
• List of officers and directors
• Professional fundraising contracts
• A list of officer and director compensation

Charitable Organization Initial Registration & Annual Report Form

Mail or email.

$25

Annually within 6.5 months after the close of your nonprofit's fiscal year. So if your fiscal calendar ends December 31, then the renewal is due by July 15.

Due dates can be extended for 4 months beyond the original due date by submitting a request for extension through the online portal.

There is a $50 late fee.

• Note the list attachments required, including a financial statement and IRS Form 990. Larger organiztaions may need to attach an audited financial statement.

• IRS form 990
• Audited financials (if applicable)
• List of officers and directors
• A list of officer and director compensation

Fiscal year can be changed during the standard renewal process.

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To close out your registration, send a letter indicating that your organization wishes to cancel its registration. No final report or renewal is required.

Professional Fundraiser Registration Statement

Emaili to  charity.registration@ag.state.mn.us

Email

$200

• Initial registrations are not accepted without a copy of a contract the counsel has entered into with a charitable organization.
• Documents must be in PDF format and named in an identifying manner (e.g., PFR Registration Statement). 
• Each contract must:
  • Be in writing;
  • Contain information which will enable the Minnesota Attorney General’s Office to identify the services the professional fundraiser is to provide, including whether the professional fundraiser
    will at any time have access to or custody of contributions; and
  • The contract must disclose the percentage or a reasonable estimate of the percentage of the total amount solicited from each person which will be received by the charitable organization.
    • For example, a professional fundraiser and a charitable organization estimate that a solicitation campaign will yield $10,000 in contributions. The charitable organization agrees to pay the professional fundraiser a flat fee of $2,500. In this example, the estimated percentage of funds received by the charitable organization from the campaign is 75%. Unless a charitable organization pays a professional fundraiser nothing, the estimated percentage retained by the charitable organization is unlikely to be 100%.

• List all other names and addresses under which this Professional Fundraiser has been known or operated or is known or operates
• List the name and home address of all organizers, owners, members, partners, or shareholders holding 25% or more of the ownership shares or stock in the registered entity
• Names, addresses, and titles of all officers, directors, and key employees
• Details about any criminal or civil action involving claims of fraud, conversion, mismanagement of funds, breach of fiduciary duty, breach of contract, or any other claim involving dishonesty
• Details about any instances where your right to solicit contributions ever been denied, suspended, limited, revoked, or enjoined by any state or by any court or are there any proceedings requesting such relief

• A list of all other states in which you are registered
• A list all charitable organizations for which registrant is currently obligated to act as a professional fundraiser.
  • For each, provide the complete legal name, EIN, and address, and indicate whether the contract is currently on file or attached with the application
• A list of all employees, officers, or directors ever been employed by and/or affiliated with any of the organizations identified in your list of charitable organizations within the last five (5) years
• A surety bond if you will have custody of or access to either property and/or money from solicitation at any time
• A copy of every contract between each charitable organization and the professional fundraiser.
• A completed solicitation notice on the appropriate form, if the professional fundraiser or any person the professional fundraiser employs, procures, engages, or solicits contributions in Minnesota
• A financial report for previous campaigns in Minnesota if the professional fundraiser previously solicited contributions in Minnesota, unless the report has already been filed.
  • The financial report should be on the form available at the Minnesota Attorney General’s Office’s website
•  

$20,000

Professional Fundraiser Registration Statement (Renewal)

$200

Annually by April 30.

Professional Fundraiser Solicitation Notice

$0

File a solicitation notice before beginning a new campaign.

Professional Fundraiser Solicitation Campaign Financial Report

$0

Within 90 days after a campaign has ended and within 90 days after the anniversary of commencement for campaigns lasting more than a year.