# Minnesota: benefit corporation guide Reviewed 2026-10-11 · Compared form: Public benefit corporation: general or specific Educational guide to selected statutes and agency guidance, not every court decision or a company-specific legal/tax opinion. Balanced score: 72 / 100 ## Comparison baseline A small, active, private stock C corporation, after its first tax year, using the lowest capital/receipts/share-count tier, no taxable income or taxable alternative-minimum base, and ordinary online filings where available. It operates in the state being compared. Yearly costs include registry reports and the identified minimum state tax/license charge; multi-year charges are annualized. Variable income, receipts, sales, payroll and local taxes, agents and one-time formation costs are additional. ## Benefit company option Usual rule: The usual benefit-corporation model is a for-profit stock company with a public-benefit purpose. Washington uses a related social-purpose form; eight states have no identified dedicated for-profit benefit form. This state: Choose general benefit corporation (GBC, optional specific benefit too) or specific benefit corporation (SBC, specific only). General purpose is not required for SBC. Name must state GBC/general benefit corporation or SBC/specific benefit corporation. Why it differs: Minnesota offers Public benefit corporation: general or specific. ### Benefit company option Score: 20 Minnesota offers Public benefit corporation: general or specific. The benefit option receives the full form credit. - [Minn. Stat. 304A.101](https://www.revisor.mn.gov/statutes/cite/304A.101) - [Minn. Stat. 304A.104](https://www.revisor.mn.gov/statutes/cite/304A.104) ## Personal protections Usual rule: The common starting point is a director protection clause that must be added to the charter. Many states do not extend that ordinary clause to officers. Exceptions, eligible people and covered claims differ. This state: Director-only charter monetary exculpation excludes loyalty, bad faith/intentional misconduct/knowing illegality, distribution liability, specified securities liability, improper benefit and pre-effective acts. Benefit-specific rule: Corporation barred from money damages for benefit failure. Director who performs required benefit duties not liable by virtue of being director; this is conditional compliance protection. The benefit chapter provides no distinct officer benefit-failure monetary shield. Why it differs: Minnesota keeps this ordinary shield limited to directors; the charter must elect the ordinary protection. Court equitable remedies can remove directors or appoint receiver. ### Protection for board members Score: 6 Minnesota has an identified director monetary-protection provision in the compared scope, which earns this credit. Director-only charter monetary exculpation excludes loyalty, bad faith/intentional misconduct/knowing illegality, distribution liability, specified securities liability, improper benefit and pre-effective acts. - [Minn. Stat. 302A.251](https://www.revisor.mn.gov/statutes/cite/302A.251) ### Protection for company officers Score: 0 Minnesota does not extend the scored ordinary charter shield to officers acting only as officers, so no officer credit is awarded. Separate indemnification or insurance may still matter. - [Minn. Stat. 302A.251](https://www.revisor.mn.gov/statutes/cite/302A.251) ### Protection without extra setup Score: 0 Minnesota requires an elected charter provision for the scored ordinary protection; it gets no automatic-coverage credit. The clause must actually be put in the charter to help. - [Minn. Stat. 302A.251](https://www.revisor.mn.gov/statutes/cite/302A.251) ### Protection when a benefit goal is missed Score: 2 Minnesota earns the benefit-specific credit for company. Corporation barred from money damages for benefit failure. Director who performs required benefit duties not liable by virtue of being director; this is conditional compliance protection. The benefit chapter provides no distinct officer benefit-failure monetary shield. - [Minn. Stat. 304A.202](https://www.revisor.mn.gov/statutes/cite/304A.202) - [Minn. Stat. 304A.201](https://www.revisor.mn.gov/statutes/cite/304A.201) - [Minn. Stat. Chapter 304A, full current chapter](https://www.revisor.mn.gov/statutes/cite/304A/full) ### Board protection for benefit work Score: 4 Minnesota earns the benefit-specific credit for directors. Corporation barred from money damages for benefit failure. Director who performs required benefit duties not liable by virtue of being director; this is conditional compliance protection. The benefit chapter provides no distinct officer benefit-failure monetary shield. - [Minn. Stat. 304A.202](https://www.revisor.mn.gov/statutes/cite/304A.202) - [Minn. Stat. 304A.201](https://www.revisor.mn.gov/statutes/cite/304A.201) - [Minn. Stat. Chapter 304A, full current chapter](https://www.revisor.mn.gov/statutes/cite/304A/full) ### Officer protection for benefit work Score: 0 Minnesota has no separately credited benefit-specific monetary shield for officers. Corporation barred from money damages for benefit failure. Director who performs required benefit duties not liable by virtue of being director; this is conditional compliance protection. The benefit chapter provides no distinct officer benefit-failure monetary shield. - [Minn. Stat. 304A.202](https://www.revisor.mn.gov/statutes/cite/304A.202) - [Minn. Stat. 304A.201](https://www.revisor.mn.gov/statutes/cite/304A.201) - [Minn. Stat. Chapter 304A, full current chapter](https://www.revisor.mn.gov/statutes/cite/304A/full) ## Less paperwork Usual rule: The most common benefit model requires an annual report using an outside assessment framework, without a separate state benefit-report filing. An outside framework does not necessarily mean paying for certification. This state: Annual state-filed report before April 1 for prior calendar year; CEO signs within 30 days of submission and board approves. SOS publishes reports; company website publication is not required here. Nonfiling revokes status. Reinstatement statute specifies $500 fee within 30 days; agency lists total reinstatement $540 mail/$560 counter. Failure to remove benefit designation within 30 days after status ends automatically expires corporate duration. Section 304A.301 requires filing with the Secretary of State and does not impose a separate automatic delivery to shareholders. Ordinary shareholder inspection rights under 302A.461 and financial-statement delivery upon written request under 302A.463 remain available; those are separate from benefit-report distribution. Assessment rule: General benefit corporation (GBC): third-party standard required in the annual report; specific benefit corporation (SBC): narrative of the stated specific benefit and board approval, without a mandatory third-party standard. Null in the aggregate boolean denotes this resolved variant distinction, not missing research. No third-party audit or certification required. Why it differs: Minnesota: Annual; Required outside framework; state benefit-report filing. No additional scored benefit-director/report-approval step applies to this private-company scope. ### How often reports are needed Score: 5 Minnesota: Annual. An annual report gets less ease-of-operation credit than a biennial report or no mandatory report because it must be prepared more often. - [Minn. Stat. 304A.301](https://www.revisor.mn.gov/statutes/cite/304A.301) - [SOS public annual-report archive 2026](https://sos.mn.gov/business-liens/business-liens-data/public-benefit-corporation-annual-reports-2026/) - [Annual benefit reporting and reinstatement instructions](https://www.sos.mn.gov/business-liens/start-a-business/public-benefit-corporation-information/) - [Minn. Stat. 302A.461: inspection rights](https://www.revisor.mn.gov/statutes/cite/302A.461) - [Minn. Stat. 302A.463: financial statements on request](https://www.revisor.mn.gov/statutes/cite/302A.463) ### Choice of impact framework Score: 3 Minnesota: Required. Using an outside framework reduces flexibility credit but earns transparency credit. General benefit corporation (GBC): third-party standard required in the annual report; specific benefit corporation (SBC): narrative of the stated specific benefit and board approval, without a mandatory third-party standard. Null in the aggregate boolean denotes this resolved variant distinction, not missing research. No third-party audit or certification required. - [Minn. Stat. 304A.301](https://www.revisor.mn.gov/statutes/cite/304A.301) - [Minn. Stat. 304A.301](https://www.revisor.mn.gov/statutes/cite/304A.301) ### Extra reports sent to the state Score: 0 Minnesota: State benefit-report filing. The extra filing removes the no-extra-filing credit; ordinary corporate reports are separate. - [Minn. Stat. 304A.301](https://www.revisor.mn.gov/statutes/cite/304A.301) - [SOS public annual-report archive 2026](https://sos.mn.gov/business-liens/business-liens-data/public-benefit-corporation-annual-reports-2026/) - [Annual benefit reporting and reinstatement instructions](https://www.sos.mn.gov/business-liens/start-a-business/public-benefit-corporation-information/) - [Minn. Stat. 302A.461: inspection rights](https://www.revisor.mn.gov/statutes/cite/302A.461) - [Minn. Stat. 302A.463: financial statements on request](https://www.revisor.mn.gov/statutes/cite/302A.463) ### Extra board or approval steps Score: 3 Minnesota has no additional scored benefit-director/report-approval step for this private-company scope, so it earns the ease-of-operation credit. Public-company rules and other duties may differ. - [Minn. Stat. 304A.201](https://www.revisor.mn.gov/statutes/cite/304A.201) - [Minn. Stat. 304A.301](https://www.revisor.mn.gov/statutes/cite/304A.301) - [SOS public annual-report archive 2026](https://sos.mn.gov/business-liens/business-liens-data/public-benefit-corporation-annual-reports-2026/) - [Annual benefit reporting and reinstatement instructions](https://www.sos.mn.gov/business-liens/start-a-business/public-benefit-corporation-information/) - [Minn. Stat. 302A.461: inspection rights](https://www.revisor.mn.gov/statutes/cite/302A.461) - [Minn. Stat. 302A.463: financial statements on request](https://www.revisor.mn.gov/statutes/cite/302A.463) ## Yearly state costs and taxes Usual rule: There is no uniform state charge. Compare the recurring report fee together with the minimum state tax or license charge for the stated small-company scenario. A low income-tax rate alone does not show this cost. This state: Registry reporting: $35 per year on an annualized basis. Minimum tax/license used here: $0. Small active ordinary domestic C corporation with Minnesota property plus payroll plus sales/receipts below $1,280,000 in 2026, zero Minnesota taxable income, and no taxable AMT base: $0 regular tax, AMT, and minimum fee. Excludes report and operating taxes. Why it differs: Minnesota has a compared recurring floor of $35 per year, including $0 in identified minimum tax/license charges. ### Yearly filings plus minimum state taxes Score: 15 Minnesota has a compared recurring floor of $35 per year, including $0 in identified minimum tax/license charges. Small active ordinary domestic C corporation with Minnesota property plus payroll plus sales/receipts below $1,280,000 in 2026, zero Minnesota taxable income, and no taxable AMT base: $0 regular tax, AMT, and minimum fee. Excludes report and operating taxes. Lower recurring floors earn more cost credit. Profit/receipts-based taxes and local charges are additional; this is not the whole tax bill. - [Domestic business corporation annual renewal](https://www.sos.mn.gov/fees) - [Public Benefit Corporation Annual Benefit Report](https://www.sos.mn.gov/business-liens/start-a-business/business-filing-certification-fee-schedule/) - [Current state revenue guidance: corporate tax applicability, rate and exemptions](https://www.revenue.state.mn.us/minimum-fee) - [Current state revenue guidance: corporate tax applicability, rate and exemptions](https://www.revenue.state.mn.us/sites/default/files/2026-02/2024-tax-handbook-supplement-final.pdf) - [Current state revenue guidance: corporate tax applicability, rate and exemptions](https://www.revenue.state.mn.us/corporation-franchise-tax) - [Minnesota Revenue: 2026 minimum-fee tiers, applicability, and exemptions](https://www.revenue.state.mn.us/minimum-fee) - [Minnesota Revenue: corrected tax handbook, corporate franchise and AMT calculation](https://www.revenue.state.mn.us/sites/default/files/2026-06/2024-tax-handbook-online-post-publication-corrected.pdf) - [Minnesota Revenue: January 1, 2026 major tax rates](https://www.revenue.state.mn.us/sites/default/files/2026-02/2024-tax-handbook-supplement-final.pdf) - [Minnesota Revenue: corporate franchise filing scope](https://www.revenue.state.mn.us/corporation-franchise-tax) ## Becoming a benefit company and changing back Usual rule: Two-thirds approval is the common benefit-status gate. Some states use ordinary amendment votes, some demand more, and class-by-class voting can give even a small share class a veto. This state: Becoming a benefit company: 2/3 all issued/outstanding. 2/3 ALL issued/outstanding shares for entry/exit and required mission amendments; dissenters fair-value rights. Any voluntary termination, or revocation more than once, triggers a three-year waiting period to reelect. Changing back: 2/3 all issued/outstanding Why it differs: Minnesota entry uses 2/3 all issued/outstanding; exit uses 2/3 all issued/outstanding. Easier entry helps adoption. Easier exit also scores higher here, although a mission-preservation priority may favor a harder exit. ### Ease of becoming a benefit company Score: 6 Minnesota: becoming a benefit company requires 2/3 all issued/outstanding. Ordinary votes receive more ease-of-change credit than two-thirds; three-quarters, 90% and unanimous gates receive less. Class votes, notice, appraisal and any higher charter requirements remain. 2/3 ALL issued/outstanding shares for entry/exit and required mission amendments; dissenters fair-value rights. Any voluntary termination, or revocation more than once, triggers a three-year waiting period to reelect. - [Minn. Stat. 304A.021](https://www.revisor.mn.gov/statutes/cite/304A.021) - [Minn. Stat. 304A.102](https://www.revisor.mn.gov/statutes/cite/304A.102) - [Minn. Stat. 304A.103](https://www.revisor.mn.gov/statutes/cite/304A.103) - [Minn. Stat. 304A.104](https://www.revisor.mn.gov/statutes/cite/304A.104) ### Ease of changing status later Score: 6 Minnesota: changing back requires 2/3 all issued/outstanding. Ordinary votes receive more ease-of-change credit than two-thirds; three-quarters, 90% and unanimous gates receive less. Class votes, notice, appraisal and any higher charter requirements remain. 2/3 ALL issued/outstanding shares for entry/exit and required mission amendments; dissenters fair-value rights. Any voluntary termination, or revocation more than once, triggers a three-year waiting period to reelect. - [Minn. Stat. 304A.021](https://www.revisor.mn.gov/statutes/cite/304A.021) - [Minn. Stat. 304A.102](https://www.revisor.mn.gov/statutes/cite/304A.102) - [Minn. Stat. 304A.103](https://www.revisor.mn.gov/statutes/cite/304A.103) - [Minn. Stat. 304A.104](https://www.revisor.mn.gov/statutes/cite/304A.104) ## Public transparency Usual rule: Annual reporting, public access, an outside assessment framework and a mandatory mission duty are common. Stronger disclosure can help people check promises while adding work or exposing owner information. This state: GBC directors shall consider general benefit and affected stakeholders. SBC directors shall consider chosen benefit/shareholders and may consider other stakeholders. Neither gives regular/presumptive/permanent financial priority; charter may identify priorities. Charter may opt in to disinterested-failure safe harbor. Disclosure: Annual state-filed report before April 1 for prior calendar year; CEO signs within 30 days of submission and board approves. SOS publishes reports; company website publication is not required here. Nonfiling revokes status. Reinstatement statute specifies $500 fee within 30 days; agency lists total reinstatement $540 mail/$560 counter. Failure to remove benefit designation within 30 days after status ends automatically expires corporate duration. Section 304A.301 requires filing with the Secretary of State and does not impose a separate automatic delivery to shareholders. Ordinary shareholder inspection rights under 302A.461 and financial-statement delivery upon written request under 302A.463 remain available; those are separate from benefit-report distribution. Enforcement: Only shareholders may assert benefit-failure claims; no percentage floor stated. Courts may terminate benefit status, remove directors, or appoint receiver to operate/liquidate for substantial/sustained failure. Why it differs: Minnesota requires public access to the report. General-benefit corporations require a third-party assessment standard; specific-benefit corporations do not. Both variants file annual benefit reports with the state. State report and revocation consequence; retaining benefit name after status ends can automatically expire corporation. ### Reports the public can read Score: 8 Minnesota requires report access for people outside the company, so it earns public-access credit. Annual state-filed report before April 1 for prior calendar year; CEO signs within 30 days of submission and board approves. SOS publishes reports; company website publication is not required here. Nonfiling revokes status. Reinstatement statute specifies $500 fee within 30 days; agency lists total reinstatement $540 mail/$560 counter. Failure to remove benefit designation within 30 days after status ends automatically expires corporate duration. Section 304A.301 requires filing with the Secretary of State and does not impose a separate automatic delivery to shareholders. Ordinary shareholder inspection rights under 302A.461 and financial-statement delivery upon written request under 302A.463 remain available; those are separate from benefit-report distribution. - [Minn. Stat. 304A.301](https://www.revisor.mn.gov/statutes/cite/304A.301) - [SOS public annual-report archive 2026](https://sos.mn.gov/business-liens/business-liens-data/public-benefit-corporation-annual-reports-2026/) - [Annual benefit reporting and reinstatement instructions](https://www.sos.mn.gov/business-liens/start-a-business/public-benefit-corporation-information/) - [Minn. Stat. 302A.461: inspection rights](https://www.revisor.mn.gov/statutes/cite/302A.461) - [Minn. Stat. 302A.463: financial statements on request](https://www.revisor.mn.gov/statutes/cite/302A.463) ### Regular updates on progress Score: 6 Minnesota: Annual. Annual updates earn more transparency credit than biennial updates; no mandated report earns none. - [Minn. Stat. 304A.301](https://www.revisor.mn.gov/statutes/cite/304A.301) - [SOS public annual-report archive 2026](https://sos.mn.gov/business-liens/business-liens-data/public-benefit-corporation-annual-reports-2026/) - [Annual benefit reporting and reinstatement instructions](https://www.sos.mn.gov/business-liens/start-a-business/public-benefit-corporation-information/) - [Minn. Stat. 302A.461: inspection rights](https://www.revisor.mn.gov/statutes/cite/302A.461) - [Minn. Stat. 302A.463: financial statements on request](https://www.revisor.mn.gov/statutes/cite/302A.463) ### An outside impact framework Score: 3 Minnesota: Required. Using an outside framework reduces flexibility credit but earns transparency credit. General benefit corporation (GBC): third-party standard required in the annual report; specific benefit corporation (SBC): narrative of the stated specific benefit and board approval, without a mandatory third-party standard. Null in the aggregate boolean denotes this resolved variant distinction, not missing research. No third-party audit or certification required. - [Minn. Stat. 304A.301](https://www.revisor.mn.gov/statutes/cite/304A.301) - [Minn. Stat. 304A.301](https://www.revisor.mn.gov/statutes/cite/304A.301) ### A duty to consider the mission Score: 3 Minnesota makes a mission duty mandatory, so it earns this credit. GBC directors shall consider general benefit and affected stakeholders. SBC directors shall consider chosen benefit/shareholders and may consider other stakeholders. Neither gives regular/presumptive/permanent financial priority; charter may identify priorities. Charter may opt in to disinterested-failure safe harbor. - [Minn. Stat. 304A.201](https://www.revisor.mn.gov/statutes/cite/304A.201) ## State taxes Minnesota ordinary C-corporation franchise tax is 9.8% of Minnesota taxable income. A 5.8% alternative minimum tax on the alternative minimum taxable base can apply when it exceeds regular tax, subject to exemptions and adjustments; this is not a flat annual minimum. A separate 2026 minimum fee uses the sum of Minnesota property, payroll, and sales/receipts: below $1,280,000, $0; $1,280,000-$2,559,999, $260; $2,560,000-$12,829,999, $770; $12,830,000-$25,639,999, $2,560; $25,640,000-$51,279,999, $5,140; $51,280,000 or more, $12,830. RICs, REITs, and REMICs are exempt; federal P.L. 86-272 protection without a Minnesota filing requirement can also remove the fee. Report fees are separate. Minnesota nexus and tax-specific sourcing determine the income calculation. The minimum-fee sum can differ from the apportionment amounts and changes annually for inflation, so a low revenue figure alone does not establish the $0 tier. Income, minimum fee, and registry/benefit-report charges must be calculated separately. ## Full reviewed legal topics ### purpose Choose general benefit corporation (GBC, optional specific benefit too) or specific benefit corporation (SBC, specific only). General purpose is not required for SBC. Name must state GBC/general benefit corporation or SBC/specific benefit corporation. ### board GBC directors shall consider general benefit and affected stakeholders. SBC directors shall consider chosen benefit/shareholders and may consider other stakeholders. Neither gives regular/presumptive/permanent financial priority; charter may identify priorities. Charter may opt in to disinterested-failure safe harbor. ### standard General benefit corporation (GBC): third-party standard required in the annual report; specific benefit corporation (SBC): narrative of the stated specific benefit and board approval, without a mandatory third-party standard. Null in the aggregate boolean denotes this resolved variant distinction, not missing research. No third-party audit or certification required. ### certification No third-party audit or certification required. ### report Annual state-filed report before April 1 for prior calendar year; CEO signs within 30 days of submission and board approves. SOS publishes reports; company website publication is not required here. Nonfiling revokes status. Reinstatement statute specifies $500 fee within 30 days; agency lists total reinstatement $540 mail/$560 counter. Failure to remove benefit designation within 30 days after status ends automatically expires corporate duration. Section 304A.301 requires filing with the Secretary of State and does not impose a separate automatic delivery to shareholders. Ordinary shareholder inspection rights under 302A.461 and financial-statement delivery upon written request under 302A.463 remain available; those are separate from benefit-report distribution. ### enforcement Only shareholders may assert benefit-failure claims; no percentage floor stated. Courts may terminate benefit status, remove directors, or appoint receiver to operate/liquidate for substantial/sustained failure. ### benefitLiability Corporation barred from money damages for benefit failure. Director who performs required benefit duties not liable by virtue of being director; this is conditional compliance protection. The benefit chapter provides no distinct officer benefit-failure monetary shield. ### ordinaryExculpation Director-only charter monetary exculpation excludes loyalty, bad faith/intentional misconduct/knowing illegality, distribution liability, specified securities liability, improper benefit and pre-effective acts. ### statusChange 2/3 ALL issued/outstanding shares for entry/exit and required mission amendments; dissenters fair-value rights. Any voluntary termination, or revocation more than once, triggers a three-year waiting period to reelect. ## Costs and conditions ### regularReport Timely ordinary domestic corporation annual renewal $0. ### benefitReport Separate annual benefit report $35 mail/$55 online or in person (expedited). ### minimumTax Minnesota corporation franchise tax is income-based (9.8% for C corporations with Minnesota nexus). A separate 2026 minimum fee depends on the SUM of Minnesota property, payroll and sales/receipts: below $1,280,000=$0; $1,280,000-$2,559,999=$260; $2,560,000-$12,829,999=$770; $12,830,000-$25,639,999=$2,560; $25,640,000-$51,279,999=$5,140; $51,280,000+=$12,830. Regulated investment companies, REITs and REMICs are exempt from this minimum fee; qualifying federal P.L. 86-272 protection/no filing requirement also matters. This is not a universal $260 floor and is separate from the benefit-report filing fee. ## Conversion route Existing domestic stock corporation: use the statute’s charter/articles election process and its board, shareholder, class and notice requirements. 2/3 ALL issued/outstanding shares for entry/exit and required mission amendments; dissenters fair-value rights. Any voluntary termination, or revocation more than once, triggers a three-year waiting period to reelect. ## Important distinctions - General-benefit corporations require a third-party assessment standard; specific-benefit corporations do not. Both variants file annual benefit reports with the state. - State report and revocation consequence; retaining benefit name after status ends can automatically expire corporation. - Court equitable remedies can remove directors or appoint receiver. - Mandatory GBC/SBC naming designation. - Three-year reentry wait after any voluntary termination or repeated revocation. ## Source qualifications Current official Minnesota statutory compilation is labelled 2025. Annual report statute and current 2026 agency reporting/fee guidance were read together. ## All reviewed official/primary links - [Minn. Stat. 304A.101](https://www.revisor.mn.gov/statutes/cite/304A.101) - [Minn. Stat. 304A.104](https://www.revisor.mn.gov/statutes/cite/304A.104) - [Minn. Stat. 304A.201](https://www.revisor.mn.gov/statutes/cite/304A.201) - [Minn. Stat. 304A.301](https://www.revisor.mn.gov/statutes/cite/304A.301) - [SOS public annual-report archive 2026](https://sos.mn.gov/business-liens/business-liens-data/public-benefit-corporation-annual-reports-2026/) - [Annual benefit reporting and reinstatement instructions](https://www.sos.mn.gov/business-liens/start-a-business/public-benefit-corporation-information/) - [Minn. Stat. 302A.461: inspection rights](https://www.revisor.mn.gov/statutes/cite/302A.461) - [Minn. Stat. 302A.463: financial statements on request](https://www.revisor.mn.gov/statutes/cite/302A.463) - [Minn. Stat. 304A.202](https://www.revisor.mn.gov/statutes/cite/304A.202) - [Minn. Stat. Chapter 304A, full current chapter](https://www.revisor.mn.gov/statutes/cite/304A/full) - [Minn. Stat. 302A.251](https://www.revisor.mn.gov/statutes/cite/302A.251) - [Minn. Stat. 304A.021](https://www.revisor.mn.gov/statutes/cite/304A.021) - [Minn. Stat. 304A.102](https://www.revisor.mn.gov/statutes/cite/304A.102) - [Minn. Stat. 304A.103](https://www.revisor.mn.gov/statutes/cite/304A.103) - [Domestic business corporation annual renewal](https://www.sos.mn.gov/fees) - [Public Benefit Corporation Annual Benefit Report](https://www.sos.mn.gov/business-liens/start-a-business/business-filing-certification-fee-schedule/) - [Current state revenue guidance: corporate tax applicability, rate and exemptions](https://www.revenue.state.mn.us/minimum-fee) - [Current state revenue guidance: corporate tax applicability, rate and exemptions](https://www.revenue.state.mn.us/sites/default/files/2026-02/2024-tax-handbook-supplement-final.pdf) - [Current state revenue guidance: corporate tax applicability, rate and exemptions](https://www.revenue.state.mn.us/corporation-franchise-tax) - [Minnesota Revenue: 2026 minimum-fee tiers, applicability, and exemptions](https://www.revenue.state.mn.us/minimum-fee) - [Minnesota Revenue: corrected tax handbook, corporate franchise and AMT calculation](https://www.revenue.state.mn.us/sites/default/files/2026-06/2024-tax-handbook-online-post-publication-corrected.pdf) - [Minnesota Revenue: January 1, 2026 major tax rates](https://www.revenue.state.mn.us/sites/default/files/2026-02/2024-tax-handbook-supplement-final.pdf) - [Minnesota Revenue: corporate franchise filing scope](https://www.revenue.state.mn.us/corporation-franchise-tax)