Minnesota Nonprofit Compliance Calendar

Federal filings (IRS)

• Federal 990 / 990-EZ / 990-N / 990-PF
  IRS Form 990 series — annual information return
  Due: 15th day of 5th month after fiscal year end (May 15 calendar-year)
  3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.
  Filing details →
• Federal 8868
  Form 8868 — automatic 6-month extension
  Due: On or before the original 990 due date
  Extends 990 deadline 6 months (Nov 15 calendar-year).
  Filing details →
• Federal 941
  Form 941 — quarterly payroll tax
  Due: Apr 30, Jul 31, Oct 31, Jan 31
  Penalties + interest on late deposits.
  Filing details →

Minnesota state filings

• Minnesota Annual Renewal
  Minnesota nonprofit annual renewal (Secretary of State)
  Due: Due December 31 annually (fixed, regardless of fiscal year)
  No fee for online filing. Statutory dissolution of the corporation if not renewed. File federal Form 990 series with the IRS.
  Filing details →
• Minnesota Annual Report Form
  Minnesota charitable annual report (Attorney General, Charities Division)
  Due: 15th day of the 7th month after fiscal year end (Jul 15 calendar-year); up to 4-month extension available
  $25 fee; $50 late fee if not filed by the deadline. Must register before soliciting. Include IRS Form 990 and financial statements.
  Filing details →

Minnesota requirements overview

Registration: File Articles of Incorporation with the Minnesota Secretary of State. Apply for state tax-exempt status with the Minnesota Department of Revenue.

Annual filing: File an Annual Renewal with the Secretary of State. File annual report with the Attorney General's Charities Division. File federal Form 990 with the IRS.

Solicitation: Register with the Minnesota Attorney General's Office, Charities Division, before soliciting. File annual reports with financial statements.