Minnesota Charities Division Registration and Annual Report
Minnesota at a glance
- Registration
- Required, unless an exemption applies. Attorney General, Charities Division handles it. Source
- Filing
- C2 Annual Report. Source
- Renewal
- Your renewal is due the 15th day of the 7th month after your fiscal year end. Source
- Renewal fee
- $25. Source
- Late filing
- A late fee applies, in the words of the source. Source
- Extension
- Available; the deadline section says how. Source
- Exemptions
- 7 listed, each quoted. Source
Every deadline, fee and exemption quotes its source and links to it.
Overview
- Regulatory Agency
- Attorney General, Charities Division
- Registration Required
- Yes
Track your Minnesota deadlines automatically
Your Minnesota renewal is due the 15th day of the 7th month after your fiscal year end. CharityFile emails reminders before that date. Reminders need a paid plan or a live trial. Initial registration is due before it solicits contributions.
Track My Minnesota Filings →Fee Schedule
| Applies to | Fee |
|---|---|
| All organizations | $25 |
Source: revisor.mn.gov · verified May 2, 2026 (5 mo ago) · send source
“The registration statement filed by a charitable organization shall include a registration fee of $25”
Late filing fee
- Late fee source: “An organization which fails to file the annual report on or before the date required or allowed under this section shall pay a late fee of $50.” — revisor.mn.gov
Annual filing
Your renewal is due the 15th day of the 7th month after your fiscal year end
Extension. 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.
- Extension source: “For cause shown the attorney general may extend the time for filing the annual report for a period not to exceed four months.” — revisor.mn.gov
Source: revisor.mn.gov · verified September 14, 2026 (1 mo ago) · 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.”
Other filings this state names
SOS Annual Nonprofit Renewal (§317A.823) corporate filing
Source: revisor.mn.gov · verified April 29, 2026 (5 mo ago) · send source
“Each calendar year beginning in the calendar year following the calendar year in which a corporation incorporates, a corporation must file with the secretary of state by December 31 of each calendar year a registration containing the information required by section”
Required Documents
C2 Annual Report. Forms and instructions: Agency page
- Annual Report
For the renewal
Source: ag.state.mn.us · verified September 15, 2026 (1 mo ago) · send source
“A charitable organization registered to solicit contributions in Minnesota must file an annual report with the Attorney General’s Office.”
- IRS Form 990
For the renewal
Source: ag.state.mn.us · verified September 15, 2026 (1 mo ago) · send source
“IRS Form 990, 990-EZ, 990-PF, or 990-N plus all schedules and attachments, EXCLUDING any schedules of contributors to the organization (Schedule B)”
- Initial Registration Form
For the initial registration
Source: ag.state.mn.us · verified September 15, 2026 (1 mo ago) · send source
“Charitable Organization Initial Registration Form.”
- List of banks holding the organization's funds
For the renewal
Source: ag.state.mn.us · verified October 14, 2026 (2 days ago) · send source
“A full list of the names of all banks or other financial institutions in which the organization’s funds are deposited. DO NOT include account numbers.”
- List of the board of directors
For the renewal
Source: ag.state.mn.us · verified October 14, 2026 (2 days ago) · send source
“A full list of the organization’s board of directors, including names, addresses, and total compensation paid to each.”
- Signatures of two officers under a board resolution
For the renewal
Source: ag.state.mn.us · verified October 14, 2026 (2 days ago) · send source
“The form must be executed pursuant to a resolution of the board of directors, trustees, or managing group and must be signed by two officers of the organization.”
- Audited Financial Statement
For the renewal
When: Total revenue more than $750,000
Source: ag.state.mn.us · verified October 14, 2026 (2 days ago) · send source
“An audit prepared in accordance with generally accepted accounting principles by an independent CPA or LPA if the organization has total revenue of more than $750,000.”
- IRS Form 990-T
For the renewal
When: The organization files Form 990-T with the IRS
Source: ag.state.mn.us · verified October 14, 2026 (2 days ago) · send source
“IRS Form 990-T (if the organization files one).”
Exemptions
- Auctioneer
An auctioneer licensed and bonded under chapter 330 who is conducting a live…
Source: revisor.mn.gov · verified May 2, 2026 (5 mo ago) · send source
“(g) An auctioneer licensed and bonded under chapter 330 who is conducting a live auction who has no access to the proceeds of the auction is not subject to the registration and reporting requirements of this chapter, and is not considered a professional fundraiser for the purposes of subdivision 2.”
- Educational
Any educational institution which is under the general supervision of the…
Source: revisor.mn.gov · verified September 16, 2026 (1 mo ago) · 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.”
- Individual relief
A charitable organization soliciting contributions for any person specified by…
Source: revisor.mn.gov · verified September 16, 2026 (1 mo ago) · 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.”
- Membership
Source: revisor.mn.gov · verified September 16, 2026 (1 mo ago) · 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.”
- Private foundation
A private foundation
Source: revisor.mn.gov · verified September 16, 2026 (1 mo ago) · 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.”
- Religious
A religious society or organization which is exempt from filing a federal…
Source: revisor.mn.gov · verified September 16, 2026 (1 mo ago) · 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).”
- Small organization
Threshold: $25,000 (contributions)
Source: revisor.mn.gov · verified September 16, 2026 (1 mo ago) · 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”
Duties that apply only to some organizations
- If the organization uses a paid solicitor, professional fundraiser, fundraising counsel or commercial co-venturer
“Where any such contract is executed after filing of the registration statement, a copy thereof shall be filed within seven days of the date of execution.”
Source: revisor.mn.gov · verified September 15, 2026 (1 mo ago) · send source
- If the organization is a Minnesota nonprofit corporation, governed by Minnesota Statutes chapter 317A
“All nonprofit corporations governed under Minnesota Statutes, Chapter 317A are required to file an annual renewal once every calendar year.”
Source: sos.mn.gov · verified September 15, 2026 (1 mo ago) · send source
Enforcement in Minnesota
Penalties
Any person who willfully and knowingly violates any provision of sections 309.50 to 309.61, or who willfully and knowingly gives false information to the attorney general in statements, reports, or contracts required to be filed by sections 309.50 to 309.61 shall be guilty of a misdemeanor.
Source: Minn. Stat. §309.581 · verified September 23, 2026 (23 days ago) · send source
“Any person who willfully and knowingly violates any provision of sections 309.50 to 309.61, or who willfully and knowingly gives false information to the attorney general in statements, reports, or contracts required to be filed by sections 309.50 to 309.61 shall be guilty of a misdemeanor.”
Frequently Asked Questions
Does Minnesota require charitable solicitation registration?
Yes. Minnesota requires charitable organizations, as its statute defines them, to register. The Attorney General, Charities Division handles registration.
Source: ag.state.mn.us · verified September 15, 2026 (1 mo ago) · send source
“An organization must register before it solicits contributions.”
How much does Minnesota charitable registration cost?
The initial registration fee is $25. The annual filing fee in Minnesota is $25.
Source: revisor.mn.gov · verified April 29, 2026 (5 mo ago) · send source
“The registration statement filed by a charitable organization shall include a registration fee of $25 and a financial statement of the organization's operation for its most recent 12 months”
When is the Minnesota charitable registration filing deadline?
In Minnesota, your renewal is due the 15th day of the 7th month after your fiscal year end. Initial registration is due before it solicits contributions. Extension. 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
“For cause shown the attorney general may extend the time for filing the annual report for a period not to exceed four months.”
What documents are required for Minnesota charitable registration renewal?
The primary form is C2 Annual Report. Forms and instructions: https://www.ag.state.mn.us/charity/
Are there any exemptions from Minnesota charitable registration?
Yes. This guide cites these Minnesota exemptions:
- Auctioneer
- Educational
- Individual relief
- Membership
- Private foundation
- Religious
- Small organization
- Whether an exemption applies depends on your facts. Read the quoted source above.
Where do I file Minnesota charitable registration?
Filings go to the Attorney General, Charities Division; the agency page names the current method.
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