Change log
Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.
See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.
244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.
Browse by category:Exemption (42)Fee (26)Deadline (20)Penalty (13)Data seed (5)Correction (3)Re-verification (2)Time-windowed override (1)
Showing 2 database migrations and 33 fact changes affecting MN.Show all →
Fact changes
Oct 14, 2026
- Oct 14, 2026MN deadline rule: extension quote added; extension source url none → https://www.revisor.mn.gov/statutes/cite/309.53
Source: revisor.mn.gov · send source
“For cause shown the attorney general may extend the time for filing the annual report for a period not to exceed four months.”
Made by: CharityFile operator - Oct 14, 2026MN required attachment added: registration type renewal; attachment name Signatures of two officers under a board resolution; description Two officers sign the annual report, executed under a resolution of the board of directors, trustees or managing group.; is conditional 0; source url https://www.ag.state.mn.us/Charity/Forms/C2_AnnualReport.pdf; verification status verifiedMade by: CharityFile operator
- Oct 14, 2026MN required attachment added: registration type renewal; attachment name Audited Financial Statement; description An audit prepared under generally accepted accounting principles by an independent CPA or LPA.; is conditional 1; condition description Total revenue more than $750,000; source url https://www.ag.state.mn.us/Charity/Forms/C2_AnnualReport.pdf; verification status verifiedMade by: CharityFile operator
- Oct 14, 2026MN required attachment added: registration type renewal; attachment name List of banks holding the organization's funds; description The names of all banks or other financial institutions where the organization's funds are deposited, without account numbers.; is conditional 0; source url https://www.ag.state.mn.us/Charity/Forms/C2_AnnualReport.pdf; verification status verifiedMade by: CharityFile operator
- Oct 14, 2026MN required attachment added: registration type renewal; attachment name List of the board of directors; description A full list of the board of directors with each director's name, address and total compensation paid.; is conditional 0; source url https://www.ag.state.mn.us/Charity/Forms/C2_AnnualReport.pdf; verification status verifiedMade by: CharityFile operator
- Oct 14, 2026MN required attachment added: registration type renewal; attachment name IRS Form 990-T; description A copy of Form 990-T, when the organization files one.; is conditional 1; condition description The organization files Form 990-T with the IRS; source url https://www.ag.state.mn.us/Charity/Forms/C2_AnnualReport.pdf; verification status verifiedMade by: CharityFile operator
Sep 23, 2026
- Sep 23, 2026MN penalty: short label Minnesota ($25,000 per violation civil + misdemeanor for willful) → Minnesota (misdemeanor for a willful and knowing violation, or for willfully and knowingly giving false information to the attorney general, per § 309.581)Made by: CharityFile operator
Sep 16, 2026
- Sep 16, 2026MN audit threshold: source quote replacedMade by: not recorded
- Sep 16, 2026MN exemption: requires filing 1 → 0
Source: revisor.mn.gov · send source
“(f) A private foundation, as defined in section 509(a) of the Internal Revenue Code of 1954, which did not solicit contributions from more than 100 persons during the accounting year last ended.”
Made by: not recorded - Sep 16, 2026MN exemption: requires filing 1 → 0
Source: revisor.mn.gov · send source
“(e) A charitable organization soliciting contributions for any person specified by name at the time of the solicitation if all of the contributions received are transferred to the person named with no restrictions on the person's expenditure of it and with no deductions whatsoever.”
Made by: not recorded - Sep 16, 2026MN exemption: requires filing 1 → 0
Source: revisor.mn.gov · send source
“A fraternal, patriotic, social, educational, alumni, professional, trade or learned society which limits solicitation of contributions to persons who have a right to vote as a member.”
Made by: not recorded - Sep 16, 2026MN exemption: requires filing 1 → 0
Source: revisor.mn.gov · send source
“(c) Any educational institution which is 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 which 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.”
Made by: not recorded - Sep 16, 2026MN exemption: requires filing 1 → 0
Source: revisor.mn.gov · send source
“A religious society or organization which is exempt from filing a federal annual information return pursuant to Internal Revenue Code, section 6033(a)(2)(A)(i) and (iii), and Internal Revenue Code, section 6033(a)(2)(C)(i).”
Made by: not recorded - Sep 16, 2026MN exemption: requires filing 1 → 0
Source: revisor.mn.gov · send source
“which did not receive total contributions in excess of $25,000, exclusive of the direct cost of prizes given to the public by the charitable organization in connection with lawful gambling conducted in compliance with chapter 349, from the public within or without this state during the accounting year last ended”
Made by: not recorded - Sep 16, 2026MN penalty: source cite Minn. Stat. §309.57, §309.581 → Minn. Stat. §309.581Made by: not recorded
Sep 15, 2026
- Sep 15, 2026MN required attachment: source url none → https://www.ag.state.mn.us/charity/Forms/C2_AnnualReport.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026MN required attachment: source url none → https://www.ag.state.mn.us/charity/Forms/C2_AnnualReport.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026MN required attachment: source url none → https://www.ag.state.mn.us/charity/Forms/C1_InitialRegistration.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026MN deadline rule: due event none → before it solicits contributions
Source: ag.state.mn.us · send source
“An organization must register before it solicits contributions.”
Made by: not recorded - Sep 15, 2026MN conditional duty added: condition kind nonprofit_corporation; source url https://www.sos.mn.gov/media/1534/nonprofitrenewal.pdf; verification status verifiedMade by: not recorded
- Sep 15, 2026MN conditional duty added: condition kind paid_solicitor; source url https://www.revisor.mn.gov/statutes/cite/309.52; verification status verifiedMade by: not recorded
- Sep 15, 2026MN penalty: source url https://www.revisor.mn.gov/statutes/cite/309.57 → https://www.revisor.mn.gov/statutes/cite/309.581Made by: not recorded
Sep 14, 2026
- Sep 14, 2026MN required attachment removed: registration type initial; attachment name Charitable Organization Exemption Form; description Required even if claiming exemption; is conditional 0Made by: not recorded
- Sep 14, 2026MN penalty: description Minnesota courts may impose civil penalties of up to $25,000 per violation under §309.57 subd. 1, plus restitution, contribution surrender, receiver appointment, and reasonable attorney's fees. Willful and knowing violations (including filing false information) are misdemeanors per §309.581. AG may also accept written assurance of discontinuance — failure to comply is contempt of court. The $25K per-violation cap is among the highest of any audited state. → The court may award injunctions, restitution, a receiver, suspension of registration, attorney fees, investigation and litigation costs, and civil penalties up to $25,000 for each violation of sections 309.50 to 309.61. Any person who willfully and knowingly violates, or who willfully and knowingly gives false information to the attorney general, is guilty of a misdemeanor.; criminal scope organization → both; source quote replacedMade by: not recorded
- Sep 14, 2026MN exemption: requires filing 0 → 1
Source: revisor.mn.gov · send source
“(f) A private foundation, as defined in section 509(a) of the Internal Revenue Code of 1954, which did not solicit contributions from more than 100 persons during the accounting year last ended.”
Made by: not recorded - Sep 14, 2026MN exemption: requires filing 0 → 1
Source: revisor.mn.gov · send source
“(e) A charitable organization soliciting contributions for any person specified by name at the time of the solicitation if all of the contributions received are transferred to the person named with no restrictions on the person's expenditure of it and with no deductions whatsoever.”
Made by: not recorded - Sep 14, 2026MN exemption: description Fraternal organizations, fraternal beneficial societies, labor organizations, professional/trade associations, or other membership organizations that limit solicitation to persons with the right to vote as members. Per Minn. Stat. §309.515 subd. 1(d). → A fraternal, patriotic, social, educational, alumni, professional, trade or learned society which limits solicitation of contributions to persons who have a right to vote as a member (Minn. Stat. § 309.515 subd. 1(d)). Not labor organizations or fraternal beneficial societies.; requires filing 0 → 1; source quote replaced
Source: revisor.mn.gov · send source
“A fraternal, patriotic, social, educational, alumni, professional, trade or learned society which limits solicitation of contributions to persons who have a right to vote as a member.”
Made by: not recorded - Sep 14, 2026MN exemption: requires filing 0 → 1
Source: revisor.mn.gov · send source
“(c) Any educational institution which is 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 which 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.”
Made by: not recorded - Sep 14, 2026MN exemption: description Religious societies or organizations whose form is approved by the IRS as in substantial compliance with IRC §6033(a)(2)(A)(i), (iii), and (C)(i). Per Minn. Stat. §309.515 subd. 1(b). Distinct from generic "religious 501(c)(3)" — the form must be specifically IRS-approved as exempt from federal annual filing. → A religious society or organization which is exempt from filing a federal annual information return pursuant to Internal Revenue Code section 6033(a)(2)(A)(i) and (iii) and 6033(a)(2)(C)(i) (Minn. Stat. § 309.515 subd. 1(b)). Not 'form approved in substantial compliance'.; requires filing 0 → 1; source quote replaced
Source: revisor.mn.gov · send source
“A religious society or organization which is exempt from filing a federal annual information return pursuant to Internal Revenue Code, section 6033(a)(2)(A)(i) and (iii), and Internal Revenue Code, section 6033(a)(2)(C)(i).”
Made by: not recorded - Sep 14, 2026MN fee schedule: fee calculation notes Minnesota SOS Annual Nonprofit Renewal — $0 online filing per current Minnesota Secretary of State business services materials (paper filing $25). Filed annually by December 31 with MN SOS Business Services Division. NOT the AG charity solicitation filing — separate corporate filing under Minn. Stat. §317A.823. Auto-dissolution by SOS for non-filing per §317A.823 subd. 2(b); reinstatement is retroactive per §317A.827(2). REQUIRED for ALL MN nonprofit corporations regardless of charity-exempt status. → Minnesota SOS Annual Nonprofit Renewal under §317A.823 is $0 by mail, online, and in person for an active entity in good standing. Reinstatement after dissolution is $40 by mail and $60 online or in person. Not the AG charity solicitation filing.; source quote replaced
Source: sos.state.mn.us · send source
“There is no fee for filing the annual renewal if the entity is active and in good standing.”
Made by: not recorded - Sep 14, 2026MN deadline rule: extension days 120 → none; extension months none → 4; extension notes AG has DISCRETIONARY 4-month extension authority for cause shown per §309.53 subd. 1: "The attorney general may extend the time for filing such annual report for a period of up to four months for cause." Not auto-granted; not statutorily tied to IRS Form 8868. Org must request extension in writing before deadline with showing of cause. Email: charity.registration@ag.state.mn.us. → Written request on or before the due date: the attorney general may extend the annual report for a period not to exceed four months for cause shown. Not automatic. Not IRS-conditional.
Source: revisor.mn.gov · send source
“Every charitable organization that is required to file or that files a registration statement pursuant to section 309.52 shall file an annual report with the attorney general upon forms provided by the attorney general or on forms identical thereto on or before July 15 of each year if its books are kept on a calendar year basis, or on or before the 15th day of the seventh month following the close of its fiscal year if its books are kept on a fiscal year basis.”
Made by: not recorded - Sep 14, 2026MN deadline rule: calculation notes Initial registration must be filed within 30 days after the org's total contributions exceed $25,000 in any accounting year per §309.52 subd. 1a, OR before soliciting in MN if the org plans to receive >$25K. No grace period. Filed via email to charity.registration@ag.state.mn.us or paper mail to MN AG Charities Division. → File a registration statement before soliciting (§ 309.52 subd. 1) unless § 309.515 applies. Separate 30-day catch-up after total contributions exceed $25,000 in an accounting year (subd. 1a). Registration is also required below $25,000 if functions are not wholly unpaid or a professional fundraiser is used.; source url https://www.revisor.mn.gov/statutes/cite/309.52 → https://www.ag.state.mn.us/charity/Forms/C1_InitialRegistration.pdf; source quote replaced
Source: ag.state.mn.us · send source
“An organization must register before it solicits contributions.”
Made by: not recorded - Sep 14, 2026MN exemption: threshold type revenue → contributions
Source: revisor.mn.gov · send source
Quote not recorded in this entry.Made by: not recorded
Applied migrations
May 2026
- May 2, 2026
April 2026
- Apr 29, 2026
Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.