Annual renewal
The annual renewal is the filing every 308B cooperative must make with the Secretary of State by December 31 of each calendar year after the year it was incorporated.
Each cooperative must file an annual renewal in each calendar year after the year it incorporated, by December 31 § 308B.121, subds. 1 and 2 P1. If it does not, the Secretary of State must issue a certificate of involuntary dissolution § 308B.121, subd. 4 P1. The cooperative may retroactively reinstate by filing a single annual registration; § 308B.121, subd. 5, sets a $25 base fee P1. Section 5.60, subd. 1, authorizes an additional late penalty of up to $40, and § 5.14 authorizes a $20 expedited-service surcharge [@F2; @F1]. As checked on 2026-10-16, the SOS schedule and form charge $65 by mail ($25 base + $40 penalty) or $85 online or in person (plus $20 expedited service); active entities pay no annual-renewal fee F4. Confirm the current fee before filing; see Fees and forms for 308B cooperatives.
Statute sections referenced
- § 308B.121 ANNUAL RENEWAL.
Related
Sources
- F4 Current cooperative filing fees and annual renewal form, Minnesota Secretary of State. sos.mn.gov · sos.mn.gov (primary; accessed October 16, 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)
- R3 Minnesota Cooperative Annual Renewal form, Rev. 7/1/2025, Minnesota Secretary of State. sos.mn.gov (primary; accessed October 15, 2026)
- F1 Minnesota Statutes § 5.14 — Expedited service, Minnesota Revisor of Statutes. revisor.mn.gov (primary; accessed October 16, 2026)
- F2 Minnesota Statutes § 5.60 — Late filing penalty, Minnesota Revisor of Statutes. revisor.mn.gov (primary; accessed October 16, 2026)