MINNESOTA FUNDRAISING REGISTRATION AND REGULATION Briggs and Morgan, P.A. Shehla Tauscher

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1 Last Updated: May 2011 MINNESOTA FUNDRAISING REGISTRATION AND REGULATION Briggs and Morgan, P.A. Shehla Tauscher Table of Contents 1. Overview 2. Minnesota Charitable Solicitation Laws 3. Resources 1. Overview To protect residents, legitimate charitable organizations and the charitable community, most states have laws requiring charitable organizations that solicit contributions from the public, including those in the social sector, to register and file periodic reports. A charitable organization includes one that is classified as tax-exempt pursuant to Section 501(c)(3) of the Internal Revenue Code. The states that do not regulate these organizations are: Vermont, Indiana, Iowa, South Dakota, Nebraska, Texas (with limited exceptions), Wyoming, Montana, Idaho, and Nevada. Although specifics vary, the 40 states and the District of Columbia that regulate charitable fundraising generally require covered organizations to register with a state agency before soliciting the state's residents for contributions. Most of the state fundraising statutes exempt certain organizations from their registration and filing requirements. For example, in Pennsylvania, charitable organizations receiving annual contributions of $25,000 or less are exempt from the state registration requirements as long as they do not compensate anyone to conduct solicitations. In addition bona fide religious organizations, hospitals, educational institutions, firefighters and numerous other types of organizations are exempt from the Pennsylvania law. The information that must be submitted in or attached to the state registration forms varies from state to state. Many states accept a copy of IRS Form 990 or 990-PF in place of some or all of the required financial reports. In addition, other documents, such as articles of incorporation and bylaws, typically are required to be submitted. All information submitted in the registration reports is generally made available to the public. In addition to registration, the states that regulate charitable fundraising generally require covered organizations to file periodic financial reports. In Pennsylvania, for example, 1

2 covered organizations are required each year to file reviewed financial statements if their gross contributions exceed $25,000 per year and audited financial statements if their gross contributions exceed $100,000 per year. To determine specific registration and filing requirements, social sector charitable organizations that are engaged in or about to engage in fundraising should consult these guides, experienced counsel and the agencies in the states in which the organization expects to be "doing business." "Doing business" in a particular state may include any of the following: (1) soliciting contributions by mail, phone or otherwise from individuals, businesses or other charities located in the state; (2) conducting mission-based programs; (3) employing individuals; (4) maintaining a checking account; or (5) owning or renting property. In some states, local governments or municipalities may also require organizations soliciting charitable contributions to register and file periodic reports. These local regulations are beyond the scope of these guides. Many states, including some that do not require charities to register and report, regulate fundraising activity by professional solicitors and fundraising counsel. These regulations are also beyond the scope of these guides. a. Unified Registration Statement The Unified Registration Statement (URS) is an alternative to filing separate registration forms in cases where covered charitable organizations are soliciting contributions in multiple states. Thus, the URS proves most useful to nonprofits soliciting regionally or nationally and, are therefore, subject to the registration laws of multiple states. The form is an ongoing project of the National Association of Attorneys General (NAAG) and the National Association of State Charities Officials (NASCO) in collaboration with the Multi-State Filer Project, Inc. (MFP). All states that require covered charitable organizations to register will accept the URS in lieu of their own registration form except for the states of Colorado, Florida and Oklahoma. The states that accept the URS form, however, continue to require annual filing of financial information or some other type of financial report. In addition, the following states require the filing of supplemental forms and/or information in addition to the URS: Arkansas, California, Georgia, Maine, Mississippi, North Carolina, North Dakota, Rhode Island, Tennessee, Utah, Washington, West Virginia, Wisconsin and the District of Columbia. Massachusetts accepts the URS for initial registration only. The URS can be downloaded by following the instructions at This website contains helpful information about 2

3 registration requirements and an up-to-date list of the states that accept the URS and those that don't. b. Fundraising Via the Internet and the "Charleston Principles" Most of the state statutes that require registration literally apply to internet solicitations that reach residents of the state. However, minimum contacts with the state and the practicality of applying these statutes to activities beyond more traditional fundraising techniques (e.g., telephone, direct mail, in-person solicitations) raise a number of issues that have troubled and perplexed state charity officials. Therefore, the National Association of Attorneys General/National Association of State Charity Officials have published the "Charleston Principles" that provide guidelines to states as to when internet solicitations by otherwise covered charities should be required to register. The Charleston Principles are guidelines only; they are not binding on the states and may change as laws change. Under the Charleston Principles, a charitable organization that has its principal place of business in the state (and is thus "domiciled" in the state) and uses the internet to solicit contributions in that state must register in that state. If the organization is not domiciled in a state, it still must register if it (1) specifically targets persons in the state or receives contributions from persons in the state on a repeated and ongoing or substantial basis through or in response to website solicitations or (2) its non-internet activities alone would require registration in the state (e.g., direct mail or telephone solicitation into the state). The foregoing is a summary only. For more information on the Charleston Principles, including a complete copy with annotations, see It is strongly recommended that social sector charitable organizations intending to solicit contributions via the internet should seek the advice of experienced counsel concerning registration under one or more of the state fundraising laws. c. Prohibited Conduct Most states have statutes that prohibit a variety of false, misleading, unfair and/or deceptive practices in connection with charitable fundraising. For example, states typically prohibit organizations from making statements that funds are being solicited for a charity or will be used for charitable purposes when such is not the case. These statutes authorize state attorneys general to prosecute violations and courts may impose monetary fines and in some cases criminal penalties. 3

4 2. Minnesota Charitable Solicitation Laws a. General The Minnesota Charitable Solicitation Act, Chapter 309 of the Minnesota Statutes, regulates fundraising in Minnesota. Unless exempted from registration under Chapter 307, a charity must register with the Minnesota Attorney General's office, and file annual reports to be allowed to solicit charitable contributions in the state. Under Chapter 309 of the Minnesota Statutes, a "charitable organization" is defined to include any person, corporation or entity that solicits for only charitable, philanthropic or similar public interest purpose. A charitable organization includes a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code, but also any entity that holds itself out for charitable purposes, such as civic leagues. While the Minnesota Attorney General does not currently follow the Charleston Principles, it does consider those guidelines and reviews the facts of each particular case when determining whether a charitable organization soliciting via the internet is required to register within the State of Minnesota. b. Exemptions The Minnesota Charitable Solicitations Act applies to all charitable organizations, but certain organizations are exempt from filing registration and financial information. The following types of charities are exempt from registration: i) Charitable organizations which did not receive total contributions in excess of $25,000 from the public within or without this state during the accounting year, and which do not plan to receive total contributions in excess of such amount from the public within or without of this state during any accounting year; and whose functions and activities, including fundraising, are performed wholly by persons who are unpaid for their services, and none of whose assets or income inure to the benefit of or are paid to any officer. ii) A religious society or organization which is exempt from filing a federal annual information return pursuant to the Internal Revenue Code. iii) iv) Certain educational institutions. A fraternal, patriotic, social, educational, alumni, professional, trade or learned society which limits solicitation of contributions to persons who have the right to vote as a member. v) 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 with no deductions whatsoever. vi) A private foundation as defined in section 509(a) of the Internal Revenue Code, which did not solicit contributions from more than 100 persons during the accounting year last ended. 4

5 c. Initial Registration Requirements The Minnesota Attorney General accepts registrations on the URS form, though requires that the organization also file the Minnesota Supplement form. This form can be found at The following documents must be attached to the registration application: The organization's articles of incorporation (or comparable document for other types of entities); IRS Determination Letter, or IRS Form 1023 or 1024 if the determination letter is not yet obtained; The organization's financial statement of its operations for the most recent twelvemonth period, which may be the organization's IRS Form 990 or an amended statement; A list of the organization's officers, directors, trustees, and chief executive officer, including their titles, addresses, and total annual compensation paid to each; and Required filing fee of $25. d. Annual Reporting Requirements A charitable organization registered in Minnesota must submit its annual report to the Office of the Attorney General no later than the 15 th day of the seventh month after the close of the fiscal year. Extensions may be granted for up to an additional four months. Different annual reporting requirements are imposed on charitable organizations based on the amount of contributions that they raise in the fiscal year covered by the report. A charity that receives more than $750,000 in charitable contributions, or receives more than $25,000 in charitable contributions and uses a professional fundraiser must submit: An Attorney General Annual Report Form signed by two officers executed pursuant to a resolution of the Board of Directors authorizing submission of the Annual Report to the Attorney General; signed by the president and the treasurer and/or two trustees; List of five highest paid directors, officers and employees who receive total compensation of $50,000 or more; List of board of directors; Audited financial statements; 5

6 The IRS tax return for the organization, including incorporated attachments except the schedules of contributors; and All required filing fees. A charity that receives more than $25,000 but not more than $750,000 in total revenue or an organization that has a paid professional fundraiser regardless of the amount of contributions needs to submit the same documents as listed above, except that the financials do not need to be audited. Any charitable organization required to file a registration statement must file an Annual Report. e. Filing Fees Filing fees must be submitted with the initial registration as well as with the annual reports, or the registrations or reports will not be considered complete. The initial registration filing fee is $25. The annual report filing fee is $25. For late filings, there is a penalty registration fee of $50. Checks should be made out to "State of Minnesota." f. What Constitutes Solicitation Under Minnesota law, the term solicit or solicitation means the request directly or indirectly for any contribution, regardless of which party initiates communication, on the plea or representation that such a contribution will or may be used for any charitable purpose, and include any of the following methods of securing contributions: i) Oral or written request; ii) The distribution, circulation, mailing, posting, or publishing of any handbill, written advertisement, or publication; iii) The making of any announcement to the press, over the radio, by television, by telephone concerning an appeal, assemblage, sports event, benefit, contest, dance, drive, entertainment, exhibition, exposition, party performance, picnic, sale, or social gathering, which the public is requested to patronize or to which the public is requested to make a contribution; iv) The sale of, offer, or attempt to sell any advertisement, advertising space, book, card, magazine, merchandise, subscription, ticket of admission or other item or the use of the name of any charitable person in any offer or sale as inducement or reason for purchasing any such item, or the making of any statement in connection with any such sale, that the whole or any part of the proceeds from any such sale will be used for any charitable purpose. g. Public Disclosure Requirements Prior to orally requesting a contribution or contemporaneously with a written request for a contribution, the following information must be disclosed: 6

7 i) the name and location by city and state of each charitable organization on behalf of which the solicitation is made; ii) the tax deductibility of the contribution; and iii) a description of the charitable program for which the solicitation campaign is being carried out; and if different, a description of the programs and activities of the organization on whose behalf of the solicitation campaign is being carried out. In addition, any professional fundraiser soliciting contributions in the state of Minnesota shall also disclose the name of the professional fundraiser as on file with the attorney general and that the solicitation is being conducted by a "professional fundraiser.". h. Charitable Trust Registration Under Minnesota law, the Minnesota Supervision of Charitable Trusts and Trustees Act requires charitable trusts to register with the Attorney General. A charitable trust, including an organization with a charitable purpose that has gross assets of $25,000 or more at any time during the year must register with the Attorney General. Registration shall include a copy of its articles of incorporation or the instrument that created the charitable trust, including any amendments, within three months after the charitable trust first receives possession or control of property authorized or required to be held for charitable purposes. The following charitable trusts are not required to register: i) a charitable trust administered by the United States or a state, territory or possession of the United States, District of Columbia, the commonwealth of Puerto Rico, or any of the agencies or subdivisions; ii) a religious association organized under chapters 315 or 317A of the Minnesota Statutes. iii) a charitable trust organized and operated exclusively for religious purposes and administered by a religious association organized under chapters 315 or 317A of the Minnesota Statutes; iv) certain organizations classified as a supporting organization under section 509(a)(3) of the Internal Revenue Code; certain pooled income funds; and charitable remainder annuity trusts or unitrusts; v) certain trusts in which the charitable interest is a contingent interest for which vi) no charitable deduction has been allowed; an organization registered with the Attorney General pursuant to sections and of the Minnesota Statutes; vii) a split-interest trust; and viii) certain charitable gifts, bequests, or devises not held and continued by a private express trust or corporation. 7

8 A charitable trust subject to these provisions must file with the Attorney General a copy of its federal tax or information return, including all schedules and amendments. If the charitable trust does not file a federal or tax information return, it shall file a balance sheet and a statement of income and expenses for the accounting year last completed. This information is required to be filed by the 15 th day of the fifth month following the close of the charitable trust's taxable year. Extensions may be requested by the charitable trust for up to six months. Each charitable trust must pay a filing fee of $25 with the information required. The registration application, copies of instruments, and reports filed with the Attorney General must be open to public inspection. The Attorney General must be notified of, and has the right to participate as a party in all court proceedings. 6. Resources Annual Survey of State Laws Regulating Charitable Solicitations as of January 1, Giving USA Spotlight Issue 1, National Association of State Charity Officials, Multistate Filing, The Unified Registration Statement, Internal Revenue Service, 50 State Statutory Surveys, Business Organizations, Non-Profit Organizations (Thomson Reuters/West, June 2008) A Guide to Minnesota's Charities Laws, by the Minnesota Attorney General. Available at Minn. Stat to and 501B.33 to 501B.45. 8

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