How often must a cooperative file with the Secretary of State?
Every calendar year after the year of incorporation, by December 31, a 308B cooperative must file an annual renewal.
A 308B cooperative must file an annual renewal with the Secretary of State (SOS) in each calendar year after the year in which it incorporated, by December 31, containing the items required by Minnesota Statutes § 5.34 P1, § 308B.121, subds. 1-2.
The 2025 text of section 5.34 requires the entity's name, registered office and registered agent if any, jurisdiction, chief executive officer's name and business address, principal business address if different, and an email address if it has one. Other listed items apply to specified other entity types L7. The SOS fee schedule checked 2026-10-16 lists the 308B annual renewal at $0 G2. These checks do not establish that a particular entity has filed.
Missing the deadline has serious consequences; see What happens if a cooperative misses its annual renewal?. Other recurring obligations are in Keep your cooperative in good standing each year and Filing calendar for a 308B cooperative.
Statute sections referenced
- § 308B.121 ANNUAL RENEWAL.
Related
Sources
- G2 Business Filing and Certification Fee Schedule (Cooperative Association, Chapter 308B table), Office of the Minnesota Secretary of State. sos.mn.gov (primary; accessed October 15, 2026)
- L7 Minn. Stat. 5.34 (Annual renewal filings), 2025 Statutes, Office of the Revisor of Statutes. revisor.mn.gov (primary; accessed October 15, 2026)
- P1 Minnesota Statutes, Chapter 308B (Cooperative Associations), Office of the Revisor of Statutes, State of Minnesota. revisor.mn.gov (primary; accessed October 15, 2026)