Charitable
Organization Annual Report Form (Minnesota Attorney General
- Charities Division)
"The
Charitable Solicitation Act states that a Charitable Organization
Annual Report Form must be filed with the Attorney General
by the 15th day of the 7th month after the close of the organization's
fiscal year. An organization must also include a copy of IRS
Form 990 and an audited financial statement, if applicable.
The filing fees are $25 and should be mailed with the annual
report form to: State of Minnesota, Office of the Attorney
General, Charities Unit, Ste 1200, NCL Tower, 445 Minnesota
St., St. Paul, MN 55101."
Charitable
Organization Annual Report Form
This document is in PDF format and can
be viewed using Adobe Acrobat. To download a free copy
of Adobe Acrobat Reader click
here.
charitable
organization registration statement (MINNESOTA ATTORNEY GENERAL
Charities division)
"The
Charitable Solicitation Act, Chapter 309 of the Minnesota Statues,
states that nonprofits must register as a charity with the Attorney
General’s Office, Charities Division. An organizations does
not need to register only if it meets one of the following three
conditions:
-
does
not hire staff or a professional fundraiser and does not
plan to receive more than $25,000 in total contributions;
-
is
a purely religious organization; or
-
is
a private foundation that does not solicit contributions
more than 100 persons
during a fiscal year.
An
organization must register with the Attorney General before
soliciting contributions. Do so by filing a Charitable
Organization Registration Statement with a a copy of the organization's
articles of incorporation, IRS determination letter, and most
recent financial statement. The filing fees are $25.
Mail the Statement, attachments, and fee to: State of Minnesota,
Office of the Attorney General, Charities Division, Ste 1200
NCL Tower, 445 Minnesota St., St. Paul, MN 55101."
Charitable
Organization Registration Statement
This document is in PDF format and can
be viewed using Adobe Acrobat. To download a free copy
of Adobe Acrobat Reader click
here.
IRS
Form 990 - Return of Organization Exempt from
Income
Tax
IRS
FORM 990-EZ - Short Form Return of Organization Exempt from
Income Tax
Even
though a nonprofit organization may be tax exempt, it must
file an annual tax return with the Internal Revenue Service.
Generally, charities with more than $100,000 in gross revenues
and more than $250,000 in total assets must file IRS Form
990; smaller charities may file the IRS Form 990-EZ Form.
This
is the most detailed and most misunderstood filing for nonprofits.
It is the most complete documentation of an organization’s
financial history and is often used to hold the organization
accountable for its past actions and future decisions. Recent
rulings by the Internal Revenue Service state that nonprofit
organizations must make their Form 990 and applications for
tax-exempt status widely accessible and available to anyone
who requests.
There
are no filing fees but severe
penalties apply for filing late or failing to file. IRS Form
990 should be mailed to: Internal Revenue Service, Ogden,
UT 84201-0027.
IRS
Form 990 - Return of Organization Exempt from Income Tax
This document is in PDF format and can
be viewed using Adobe Acrobat. To download a free copy
of Adobe Acrobat Reader click
here.
IRS
Form 990-EZ - Short Form Return of Organization Exempt from
Income Tax
This document is in PDF format and can
be viewed using Adobe Acrobat. To download a free copy
of Adobe Acrobat Reader click
here.
Sample
Completed
IRS Form 990 (Minnesota Council of Nonprofits)
This is a copy of the
Minnesota Council of Nonprofit's most recent IRS Form 990
as an example of a completed form.
MCN's
IRS Form 990
This document is in PDF format and can
be viewed using Adobe Acrobat. To download a free copy
of Adobe Acrobat Reader click
here.
Sample Conflict of Interest and Disclosure of Certain Interests
Policy (Charities Review Council of
Minnesota)
"Philosophy: A well managed
nonprofit organization should have a policy that addresses conflicts
of interest of its directors, officers and key staff. Conflict
of interest policies help to ensure that no person benefits
inappropriately from any transactions in which the organization
is involved. Standard:
The organization addresses director, officer, and key staff
conflicts of interest pursuant to a written policy that prohibits
the interested party from approving or voting on the conflicted
transaction and requires full disclosure of all material facts
to the appropriate decision makers."
Conflict
of Interest and Disclosure of Certain Interests Policy
This
document is in Microsoft Word.
Sample
Conflict of Interest Policy (Minnesota Attorney General - Charities
Division)
"The Attorney General's
Office offers this Sample Conflict of Interest Policy
for nonprofits to consider when developing policies to govern
their operations and the conduct of board members, officers,
directors and employees. The policies are offered as guides,
and are not meant to prescribe the exact manner that nonprofits,
officers, directors or employees must act in all situations.
The policies are based upon the policies adopted by Allina and
Medica in connection with the Attorney General's recent compliance
review of those organizations. These policies are not to be
construed as legal advice in any way."
Sample
Conflict of Interest Policy
This document is in PDF format and can
be viewed using Adobe Acrobat. To download a free copy
of Adobe Acrobat Reader click
here.
Sample Ethics Policy (Minnesota Attorney General - Charities
Division)
"The Attorney General's
Office offers this Sample Ethics Policy for nonprofits to consider
when developing policies to govern their operations and the
conduct of board members, officers, directors and employees.
The policies are offered as guides, and are not meant to prescribe
the exact manner that nonprofits, officers, directors or employees
must act in all situations. The policies are based upon the
policies adopted by Allina and Medica in connection with the
Attorney General's recent compliance review of those organizations.
These policies are not to be construed as legal advice in any
way."
Sample
Ethics Policy
This document is in PDF format and can
be viewed using Adobe Acrobat. To download a free copy
of Adobe Acrobat Reader click
here.
SAMPLE POLICY ON DISCONTINUING CONTACT UPON REQUEST (Charities
Review Council of Minnesota)
"Philosophy: Appeals
that are threatening or intimidating are inconsistent with
the essential aspects of voluntary charitable giving.
Standard: Solicitations
do not cause donors to feel threatened or intimidated. The
charity maintains a written policy to discontinue contacting
any person upon that person’s oral or written request directed
to the charity, its professional fundraiser or other agent."
Sample
Policy on Discontinuing Contact Upon Request
This
document is in Microsoft Word.
Sample
Policy Governing Retention of Outside Counsel (Minnesota Attorney
General - Charities Division)
"The Attorney General's
Office offers this Sample Policy Governing Retention of Outside
Counsel
for nonprofits to consider when developing policies to govern
their operations and the conduct of board members, officers,
directors and employees. The policies are offered as guides,
and are not meant to prescribe the exact manner that nonprofits,
officers, directors or employees must act in all situations.
The policies are based upon the policies adopted by Allina and
Medica in connection with the Attorney General's recent compliance
review of those organizations. These policies are not to be
construed as legal advice in any way." Sample
Policy Governing Retention of Outside Counsel
This document is in PDF format and can
be viewed using Adobe Acrobat. To download a free copy
of Adobe Acrobat Reader click
here. |
HOME
INFO
CENTRAL
