Forms, Fees and Publications

Form	Fee	Submit to	Description
Publication 557	None	N/A	An IRS publication that details the rules and procedures for seeking to obtain exemption from federal income taxes.
Request for Reservation of Name	$35	Secretary of State	Reserves a unique name for the organization.
Articles of Incorporation	$70	Secretary of State	Legally incorporates the nonprofit.
Form SS-4	None	IRS	Applies for Employer Identification (Federal ID) Number
Form 1023 and Form 8718	$850 or $400	IRS	Applies for federal tax exemptions under Section 501(c)(3) of the IRS tax code. Must accompany form 8718 (User Fee for Exempt Organizations Determination Letter Request).
Form ST-16	None	Department of Revenue	Applies for exemption from Minnesota sales taxes (Not all 501(c)(3) organizations qualify for this exemption).
Form ABR	None	Department of Revenue	Registers for tax ID number for organizations collecting tax on products or services, or withholding taxes for employees.
Charitable Registration	$25	Attorney General	Registers the organization for charitable solicitation.
Form 990	None	IRS	Files tax return for tax-exempt organizations with gross receipts greater than or equal to $200,000 or total assets that are greater than or equal to $500,000 at the end of the year.
Form 990EZ	None	IRS	Files tax return for tax-exempt organizations with gross receipts less than $200,000 or total assets that are less than $500,000 at the end of the year.
Form 990N	None	IRS	Files tax return for tax-exempt organization with with gross receipts less than or equal to $50,000
Annual Report	$25	Attorney General	Files annual financial statements.
Annual Registration	None	Secretary of State	Maintains organization incorporation status. Organizations must pay a $25 fee to reinstate its incorporation.