Dissolution of Tax Exempt (501c3) Parent Organizations: State and Federal Requirements
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- Harold Jordan
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1 1 ParentOrganizationsmaychoosetodissolveforavarietyofreasonssuchaslackof volunteers,reducedfunding,theclosingofaschooltheyassist,ormanyothersituations.the dissolutionprocessinvolveslegalstepsatboththestateandfederallevels.some organizationswonderifmergingwithanotherorganizationwouldbesolvetheirproblems, howeverthesecretaryofstate sofficehasrecommendedthatmergingisamuchmore difficultprocessthandissolution.followingaredissolutionstepstotakewith 1).theMinnesotaSecretaryofState;2).theMinnesotaAttorneyGeneral;and3).theInternal RevenueService. 1.Preparetodissolve. Notifyboardmembersandvotingmemberstoletthemknowoftheinterestin dissolving.usethemostfrequentlyusedformofcommunicationtospreadthisnewsto yourmembers.discussotherideasorconcernsthatcouldimpactthefuture. Payoffcreditors,ifpossible,toavoidamuchlengthierdissolutionprocess. 2.Holdameetingofboardmembersandvotingmembershiptodecideonthe dissolution.minnesotastatelawrequiresthatdissolutionbedecidedinameetingofboard membersandvotingmembers.(oneormoreperson(s)cannotmakethedeterminationto dissolvewithoutmembershipvotingonthedecision.)duringthemeeting: Datethewrittenminutesofthemeeting.Includethelocationofthemeetinginthe minutes.acopyoftheseminuteswitha NoticeofIntenttoDissolve willbesubmitted DissolutionofTaxExempt(501c3)ParentOrganizations: StateandFederalRequirements 6Stepstodissolveanon profit(501c3)organizationwith StateofMinnesotaagencies totheattorneygeneral. Passaresolutionproposingdissolutionofthecorporationbythemajorityofall officers. Theresolutionmustincludeaplanthatstatestowhomtheassetsownedor heldbythecorporationwillbedistributedaftertheorganizationterminates. o Distributionsofassetsmustfollowwrittenbylawsoftheorganization. (Ifyouwillbeforminganeworganization,itmaybeadvantageous tomakeadistributionofassetstotheneworganizationbeforethe dissolutionprocessbegins.) Therecommendationsinthisdocumentrepresentthemostcurrentinformationwehavefromgovernmentagenciesand arenotintendedaslegaladvice.lr12/20/10
2 2 (Holdameeting.continued) o DistributionofassetsmayNOToccuruntil45daysafterdocuments describedin#4belowhavebeenfiledwiththeattorneygeneral,unless theattorneygeneralwaivesthewaitingperiod.theattorneygeneral canaddwaitingtimetotheinitial45days,ifdeemednecessary. Passaresolutionthatgivesadesignatedindividualauthoritytoactasthe signer/contactfordissolutionpaperwork. Keepcontactinformationofboardmembersandmembershiphandyuntilthe dissolutionprocessiscompleted. Itisbesttomeetinperson,howeveran votecanbetakenifa healthy threadof conversationsamongstboardmemberscanbedemonstrated.acopyofthiswillneedtobe sentinwiththeotherpaperwork. Oncethedissolutionmeetingisconcluded,nomorebusinessoftheorganizationcan takeplace,otherthanto windup thedissolutionprocess. 3.WritealettertotheSecretaryofStateincluding: Nameofthecorporation Datethatanorganizationvotedtodissolveandthemeeting slocationwherethevote wasmade Thedirectorsandmemberswhovotedtoapprovethedissolution Thestatusofdebtsand/orliabilities(trytohavethesepaidoff/resolvedbeforeyour dissolutionvote theprocesswillbemucheasier) Yourapprovedplanfordistributionofremainingassets IndicatethatyouarefilingtheintenttodissolvewiththeMinnesotaAttorneyGeneral Authorizedsignershaveincludedtheirsignaturesanddatedtheletter SeethesuggestedtemplateforDissolutionLetterSecofState_1onpage6ofthisdocumentfor useiftheorganization sdebtsandliabilitiesarepaidoff/resolved*. Sendtheletterandarequired$35feeto: MinnesotaSecretaryofState BusinessServicesRetirementSystemsofMinnesotaBuilding60 EmpireDrive,Suite100StPaul,MN55103 Formoreinformation,call: (651) ortollfree :00amto4:00pm,MondaythroughFriday Note:Onlyusethe ArticlesofDissolution formonthelistofavailableformsrelatedto dissolvingorganizationsonthesecretaryofstate swebsiteifyourorganizationhasnotnamed itsfirstboardofdirectors,seestep#5.otherwise,onlysendaletterandthefee. Therecommendationsinthisdocumentrepresentthemostcurrentinformationwehavefromgovernmentagenciesand arenotintendedaslegaladvice.lr12/20/10
3 3 *Ifyourcorporationhaspendingdebtsorobligations,pleasefollowguidanceforthedissolutionprocessfoundin MinnesotaStatute317A,availableontheSecretaryofState swebsite.clickonthetitle DissolutionStatuteforMN NonprofitCorporations Handout.pdf atthislink: 4.Downloadandsubmit NoticeofIntenttoDissolve fromtheattorneygeneral s websitenomatterhowmuchmoneyyourorganizationtypicallygenerates. Tofindthe NoticeofIntenttoDissolve documentontheattorneygeneral swebsite: Goto: Locatethe Charities tabnearthetopofthepage.scrolldownthemenuoptionsunder thetabandclickon CharitiesForms. Scrolldownthepageandclickon NoticeofIntenttoDissolve todownloadtheform. Theformcanbefilledoutelectronically,butyouwillstillneedtosenditinviaUSMail. FillouttheformelectronicallyormanuallyandsubmititviaU.S.Mailwithacopyof theorganization sbylawsandminutesfromthemeetinginwhichthevotetodissolve occurred. Waitaminimumof45daysforaresponsebeforemovingforwardwithothersteps. IfyouhavenotheardfromtheAttorneyGeneralatthispoint,callthemtoseeifyou mayproceedwiththefinaldissolutionsteps. Nofeeisrequiredforthisstep. IfyoueverfiledwiththeAttorneyGeneral sofficeasacharitableorganization,youwill alsohavetofilea finalreturn whichincludesacopyofyourlast990.thismayhave happenedifthegroupevermademorethan$25,000ingrossrevenues(revenuebefore expensesdeducted).asearchofcharitiesontheattorneygeneralisthefirststeptocheck this,iftheorganization spaperworkdoesn tprovideanswers.ifthenonprofitdoesn tshow uponthelist,calltheattorneygeneral scharitiesdivisionandaskthemtochecktheir completerecordstobesure. AttorneyGeneral,askforCharitiesdivision: AttorneyGeneralweb formtodownload: 5.SendalettertotheSecretaryofStateafterreceivingapprovalofyourorganization s dissolutionfromtheattorneygeneral.includethefollowinginformation,alongwitha $35.00fee: TheAttorneyGeneralhasapprovedornotobjectedtoyourorganization sdissolution Therearenoliabilitiesorpendinglegalorcourtactionsagainsttheorganization Theorganizationisnowdissolved Therecommendationsinthisdocumentrepresentthemostcurrentinformationwehavefromgovernmentagenciesand arenotintendedaslegaladvice.lr12/20/10
4 4 SeethesuggestedtemplateforDissolutionLetterSecofState_2onpage7ofthisdocument foruseiftheorganization sdebtsandliabilitiesarepaidoff/resolved*. IfaBoardofDirectorswasnotnamedintheorganization soriginalarticlesof Incorporation,youwillalsoattachtheSecretaryofState sform MINNESOTA SECRETARYOFSTATENONPROFITCORPORATIONARTICLESOFDISSOLUTION to yourletter.thisformcanbedownloadedfromtheirwebsitebyclickingonthislink: Sendtheletterandarequired$35feeto: MinnesotaSecretaryofState BusinessServicesRetirementSystemsofMinnesotaBuilding60 EmpireDrive,Suite100StPaul,MN55103 Formoreinformation,call: (651) ortollfree :00amto4:00pm,MondaythroughFriday *Ifyourcorporationhaspendingdebtsorobligations,pleasefollowguidanceforthedissolutionprocessfound inminnesotastatute317a,availableonthesecretaryofstate swebsite.clickonthetitle DissolutionStatute formnnonprofitcorporations Handout.pdf atthislink: 6.SendtheAttorneyGeneralalistofthepersons(organizations)towhomtheassets weretransferredorconveyedafterthewaitingperiodhasexpired,ifany.includethe addressofeachperson(organization)whoreceivedassetsandtheamountstheyreceived. 3Stepstodissolvea501c3tax exemptorganizationwiththeirs TheinformationbelowisasummaryofIRSPublication4779,availablefordownloadingat 1.Fileafinal990N,990EZor990,dependingontheorganization sgrossreceipts.(a summarytableofgrossreceiptslevelsisavailableatirs.gov/charities.)theformmustbe filedfourmonthsand15daysafterthedateoftheorganization stermination. Onthereturn,theorganizationwillcompleteterminationinformationinthe followingareasoftheappropriateform: 990 checktheterminationboxintheheaderonpage1oftheform answer yes tothequestiononline31ofpartiv 990EZ checktheterminationboxintheheaderonpage1oftheform answer yes tothequestiononline36ofpartv 2.CompleteScheduleNthatwillattachedtothe990EZor990forms.Thisschedulewill askquestionsaboutwhetheranofficer,director,trustee,orkeyemployeeofyour Therecommendationsinthisdocumentrepresentthemostcurrentinformationwehavefromgovernmentagenciesand arenotintendedaslegaladvice.lr12/20/10
5 5 organizationis,orisexpectedtobe,involvedinthesuccessorortransferrableorganizationby governing,controlling,orhavingafinancialinterestinthatorganization.ifyouanswer yes toanyofthequestions,youwillneedtoprovidethenameofthepersoninvolvedandan explanationofthecircumstances.(forinstance,inthesituationofaschoolclosing,ifaparent organizationisformedtopartnerwiththenewschool,asimplestatementaboutthissituation mightsay Officers/membersoftheorganizationpartneringwiththeformerschoolwillbe creatinganeworganizationtopartnerwiththenewschool.theseparentleaderswilllikely havegovernanceinterestintheneworganization. ) 3.Attachacertifiedcopyoftheorganization sarticlesofdissolution,resolutionsand planfordistributionofassetstoform990or990ez.youmaybeaskedtoprovideother relevantinformation. Forassistance,contactTammySchmitzinParentInvolvementat or [email protected] Therecommendationsinthisdocumentrepresentthemostcurrentinformationwehavefromgovernmentagenciesand arenotintendedaslegaladvice.lr12/20/10
6 6 DissolutionLetterSecretaryofState_1Template Thefollowinglettermayserveasatemplatefor501c3sthatdonothaveremainingdebtorobligations beyondthefilingfeesforthedissolutionprocesstotheminnesotasecretaryofstateandthe MinnesotaAttorneyGeneral.Ifyourcorporationdoeshavedebtsorobligationspending,pleasefollow guidanceforthedissolutionprocessfoundinminnesotastatute317a,availableonthesecretaryof State swebsite.clickonthetilte DissolutionStatuteforMNNonprofitCorporations Handout.pdf at thislink: <InsertDate> MinnesotaSecretaryofState BusinessServices RetirementSystemsofMinnesotaBuilding 60EmpireDrive,Suite100 St.Paul,MN55103 Re:Non ProfitDissolution Thisisanoticeofintenttodissolvethe<insertnameofcorporation>whichwaslocatedat<insert fulladdress>.on<insertdateofmeetingwheredissolutionwasapprovedbyavoteaccording tothecorporation sbylaws>,theboardandmembersof<insertnameofcorporation>votedto dissolveourorganizationeffective<insertagreedupondate>.<insertnameofpersongranted authoritytocloseoutthecorporationandtheirposition,iftheyareaboardmember>wasgiven authoritytohandlealldissolutionactivitiesandsignrelateddocumentsonbehalfofthecorporation. Allremainingassetswillbe<insertplanfordistributionofremainingassets makesurethe distributionfollowsyourbylaws>. Debts,obligations,andliabilitiesofthecorporationhavebeenpaidandpaymentofclaimsofknown creditorsandclaimantshavebeenmadeorprovidedfor,therefore,noticewasnotgivenandarticlesof dissolutionarenotbeingfiled.theremainingassetsofthecorporationwillbedistributedaslisted aboveandarecoveredundersection317a.735.thereisnopendinglegal,administrative,or arbitrationproceedingsbyoragainstthecorporation.thecorporationiscurrentlyfilingitsintentto dissolvewiththeminnesotaattorneygeneral soffice. Sincerely, <Inserthandwrittensignature> <Insertnameofauthorizedrepresentative> <Inserttheirtitle,ifaboardmember> Therecommendationsinthisdocumentrepresentthemostcurrentinformationwehavefromgovernmentagenciesand arenotintendedaslegaladvice.lr12/20/10
7 7 DissolutionLetterSecretaryofState_2Template Thefollowinglettermayserveasatemplatefor501c3sthatdonothaveremainingdebtorobligations beyondthefilingfeesforthedissolutionprocesstotheminnesotasecretaryofstateandthe MinnesotaAttorneyGeneral.Ifyourcorporationdoeshavedebtsorobligationspending,pleasefollow guidanceforthedissolutionprocessfoundinminnesotastatute317a,availableonthesecretaryof State swebsite.clickonthetitle DissolutionStatuteforMNNonprofitCorporations Handout.pdf at thislink: <InsertDate> MinnesotaSecretaryofState BusinessServices RetirementSystemsofMinnesotaBuilding 60EmpireDrive,Suite100 St.Paul,MN55103 Re:Non ProfitDissolution Thisisanoticeofintenttodissolvethe<insertnameofcorporation>whichwaslocatedat<insert fulladdress>.on<insertdateofmeetingwheredissolutionwasapprovedbyavoteaccording tothecorporation sbylaws>,theboardandmembersof<insertnameofcorporation>votedto dissolveourorganizationeffective<insertagreedupondate>.<insertnameofpersongranted authoritytocloseoutthecorporationandtheirposition,iftheyareaboardmember>wasgiven authoritytohandlealldissolutionactivitiesandsignrelateddocumentsonbehalfofthecorporation. Allremainingassetswillbe<insertplanfordistributionofremainingassets makesurethe distributionfollowsyourbylaws>. Debts,obligations,andliabilitiesofthecorporationhavebeenpaidandpaymentofclaimsofknown creditorsandclaimantshavebeenmadeorprovidedfor,therefore,noticewasnotgivenandarticlesof dissolutionarenotbeingfiled.theremainingassetsofthecorporationwillbedistributedaslisted aboveandarecoveredundersection317a.735.thereisnopendinglegal,administrative,or arbitrationproceedingsbyoragainstthecorporation.thenoticetotheattorneygeneralhasbeen givenandthewaitingperiodhasexpiredorhasbeenwaivedbytheattorneygeneral. Sincerely, <Inserthandwrittensignature> <Insertnameofauthorizedrepresentative> <Inserttheirtitle,ifaboardmember> Therecommendationsinthisdocumentrepresentthemostcurrentinformationwehavefromgovernmentagenciesand arenotintendedaslegaladvice.lr12/20/10
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