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Minnesota Legislature

Office of the Revisor of Statutes

Key: (1) language to be deleted (2) new language

                            CHAPTER 302-S.F.No. 2821 
                  An act relating to charitable organizations; amending 
                  report filing requirements; amending Minnesota 
                  Statutes 1998, section 309.53, subdivision 2. 
           Section 1.  Minnesota Statutes 1998, section 309.53, 
        subdivision 2, is amended to read: 
           Subd. 2.  Such annual report shall include a financial 
        statement covering the immediately preceding 12-month period of 
        operation, shall be executed by any two duly constituted 
        officers of the charitable organization, and shall be executed 
        pursuant to resolution of the board of directors or trustees, or 
        if there be no such board, then by its managing group which has 
        approved the content of the annual report.  Except as provided 
        in section 309.55, subdivision 1, the annual report shall also 
        include a copy of all tax or information returns, including all 
        schedules and amendments, submitted by the charitable 
        organization to the Internal Revenue Service for the period 
        covered by the annual report except any schedules of 
        contributors to the organization.  If a charitable organization, 
        at the time of filing the state annual report, has been granted 
        a federal extension to file its federal information return/tax 
        return (form 990 or 990PF), the attorney general may permit the 
        charitable organization to file with its annual report a copy of 
        the federal extension and file the federal form with the state 
        when it is required to be filed with the federal government.  
        The attorney general may grant such permission provided that: 
           (1) the request is made not later than 30 days before the 
        date on which the materials would otherwise be due to the 
        attorney general; and 
           (2) if the charitable organization has already been granted 
        a three-month extension pursuant to subdivision 1, the 
        charitable organization demonstrates that, due to circumstances 
        beyond its control, it is not possible for the charitable 
        organization to comply within the period established by the 
        extension already granted. 
           A charitable organization which files the annual report 
        required under this subdivision with the attorney general is not 
        required to file the tax return with the commissioner of 
        revenue.  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.  This late fee shall be in addition 
        to all other fees, costs, and penalties which may be imposed 
        pursuant to this section or section 309.57.  
           Sec. 2.  [EFFECTIVE DATE.] 
           This act is effective the day following final enactment. 
           Presented to the governor March 28, 2000 
           Signed by the governor March 31, 2000, 2:42 p.m.