Source registry
Primary sources (law, rules, agency pages) come first. Secondary sources are labelled and never the only support for a statement about what the law requires.
| ID | Source | Tier | Accessed | Cited by |
|---|---|---|---|---|
| B1 | Minnesota Statutes § 5.36 — Registered office and registered agent Office of the Revisor of Statutes, State of Minnesota | primary | October 16, 2026 | 3 |
| B2 | Minnesota Statutes § 322C.1007 — Conversion Office of the Revisor of Statutes, State of Minnesota | primary | October 16, 2026 | 1 |
| B3 | Minnesota Statutes § 500.24 — Corporate farming Office of the Revisor of Statutes, State of Minnesota | primary | October 16, 2026 | 4 |
| C1 | 26 CFR 301.7701-2 — Business entities; definitions (2025 edition) U.S. Government Publishing Office / Department of the Treasury | primary | October 16, 2026 | 1 |
| C2 | 26 CFR 301.7701-3 — Classification of certain business entities (2025 edition) U.S. Government Publishing Office / Department of the Treasury | primary | October 16, 2026 | 1 |
| C3 | 2025 Minnesota Corporation Franchise Tax Instructions Minnesota Department of Revenue | primary | October 16, 2026 | 1 |
| C4 | Paying yourself Internal Revenue Service | primary | October 16, 2026 | 1 |
| C5 | 26 USC 1388 — Definitions; special rules (2024 edition) U.S. Government Publishing Office / Congress | primary | October 16, 2026 | 6 |
| C6 | 26 USC 521 — Exemption of farmers' cooperatives from tax (2024 edition) U.S. Government Publishing Office / Congress | primary | October 16, 2026 | 2 |
| C7 | 17 CFR 230.147A — Intrastate offers and sales (2025 edition) U.S. Government Publishing Office / Securities and Exchange Commission | primary | October 16, 2026 | 2 |
| C8 | 17 CFR 230.502 — General conditions for Regulation D (2025 edition) U.S. Government Publishing Office / Securities and Exchange Commission | primary | October 16, 2026 | 1 |
| C9 | 15 USC 77e — Prohibitions relating to interstate commerce and the mails (2024 edition) U.S. Government Publishing Office / Congress | primary | October 16, 2026 | 2 |
| C10 | 15 USC 77q — Fraudulent interstate transactions (2024 edition) U.S. Government Publishing Office / Congress | primary | October 16, 2026 | 2 |
| C11 | Minnesota Statutes 80A.68 — General fraud Minnesota Office of the Revisor of Statutes | primary | October 16, 2026 | 2 |
| C12 | 26 USC 1381 — Organizations to which part applies (2024 edition) U.S. Government Publishing Office / Congress | primary | October 16, 2026 | 2 |
| C13 | 26 USC 1382 — Taxable income of cooperatives (2024 edition) U.S. Government Publishing Office / Congress | primary | October 16, 2026 | 3 |
| C14 | Beneficial Ownership Information Reporting Requirements — final rule (91 FR 52508) Financial Crimes Enforcement Network / Federal Register | primary | October 16, 2026 | 3 |
| C15 | Minnesota Rules 2876 — selected MNvest issuer and portal rules Minnesota Office of the Revisor of Statutes / Department of Commerce | primary | October 16, 2026 | 3 |
| C16 | 2026 Minnesota securities amendments and general effective-date rule Minnesota Office of the Revisor of Statutes | primary | October 16, 2026 | 3 |
| F1 | Minnesota Statutes § 5.14 — Expedited service Minnesota Revisor of Statutes | primary | October 16, 2026 | 15 |
| F2 | Minnesota Statutes § 5.60 — Late filing penalty Minnesota Revisor of Statutes | primary | October 16, 2026 | 12 |
| F3 | Minnesota Statutes § 5.22 — Repealed Minnesota Revisor of Statutes | primary | October 16, 2026 | 2 |
| F4 | Current cooperative filing fees and annual renewal form Minnesota Secretary of State | primary | October 16, 2026 | 14 |
| F5 | Minnesota Statutes § 645.16 — Legislative intent controls Minnesota Revisor of Statutes | primary | October 16, 2026 | 2 |
| F6 | Minnesota Statutes § 645.26 — Irreconcilable provisions Minnesota Revisor of Statutes | primary | October 16, 2026 | 2 |
| F7 | Minnesota Statutes § 645.49 — Headnotes Minnesota Revisor of Statutes | primary | October 16, 2026 | 1 |
| F8 | Minnesota Statutes § 308A.011 — Use of cooperative name restricted Minnesota Revisor of Statutes | primary | October 16, 2026 | 1 |
| F9 | Minnesota Statutes § 116J.994 — Regulating local and state business subsidies Minnesota Revisor of Statutes | primary | October 16, 2026 | 1 |
| F10 | Chapter 308B — Published Revisor text, selected provisions checked Minnesota Revisor of Statutes | primary | October 16, 2026 | 3 |
| F11 | Articles of Incorporation — Minnesota Cooperative, Chapter 308A Minnesota Secretary of State | primary | October 16, 2026 | 1 |
| F12 | Minnesota Statutes § 5.34 — Annual renewal filings Minnesota Revisor of Statutes | primary | October 16, 2026 | 4 |
| F20 | Sections 308B.115 and 308B.151 — Operative provision and repeal notice Minnesota Revisor of Statutes | primary | October 16, 2026 | 1 |
| G1 | Minnesota Cooperative: Articles of Organization, Minnesota Statutes, Chapter 308B (form, Rev. 7/1/2025) Office of the Minnesota Secretary of State | primary | October 15, 2026 | 10 |
| G2 | Business Filing and Certification Fee Schedule (Cooperative Association, Chapter 308B table) Office of the Minnesota Secretary of State | primary | October 15, 2026 | 10 |
| G3 | Get an employer identification number Internal Revenue Service | primary | October 15, 2026 | 4 |
| G4 | Instructions for Form 1120-C (2025), U.S. Income Tax Return for Cooperative Associations Internal Revenue Service | primary | October 15, 2026 | 8 |
| G5 | Publication 225 (2025), Farmer's Tax Guide: Income From Cooperatives Internal Revenue Service | primary | October 15, 2026 | 4 |
| G6 | Minnesota Tax ID Requirements Minnesota Department of Revenue | primary | October 15, 2026 | 4 |
| G7 | Beneficial Ownership Information Reporting Financial Crimes Enforcement Network (FinCEN), U.S. Department of the Treasury | primary | October 16, 2026 | 3 |
| G8 | Minnesota Statutes, section 80A.46 (Section 202; exempt transactions), clause (25) (cooperatives) Office of the Revisor of Statutes, State of Minnesota | primary | October 15, 2026 | 5 |
| G9 | Securities Issuer: Exemptions Minnesota Department of Commerce, Securities Unit | primary | October 16, 2026 | 5 |
| H1 | Laws 2003, chapter 105: Minnesota Cooperative Associations Act Minnesota Legislature, Office of the Revisor of Statutes | primary | October 16, 2026 | 1 |
| H2 | HF 984 status and actions, 83rd Legislature (2003–2004) Minnesota Legislature, Office of the Revisor of Statutes | primary | October 16, 2026 | 1 |
| H3 | Laws 2010, chapter 250, article 2, section 15: replacement of 308B.115 Minnesota Legislature, Office of the Revisor of Statutes | primary | October 16, 2026 | 1 |
| H4 | Revisor Table 2: statutes affected during the 2026 regular session Minnesota Legislature, Office of the Revisor of Statutes | primary | October 16, 2026 | 1 |
| H5 | Reves v. Ernst & Young, 494 U.S. 56 (1990) Supreme Court of the United States (opinion text mirrored by Cornell LII) | primary | October 16, 2026 | 1 |
| H6 | United Housing Foundation, Inc. v. Forman, 421 U.S. 837 (1975) Supreme Court of the United States (opinion text mirrored by Justia) | primary | October 16, 2026 | 1 |
| H7 | Bot v. Commissioner, 353 F.3d 595 (8th Cir. 2003), No. 02-2956 United States Court of Appeals for the Eighth Circuit (opinion mirrored by CourtListener) | primary | October 16, 2026 | 1 |
| H8 | Johanns v. Minnesota Mobile Storage, Inc., 720 N.W.2d 5 (Minn. App. 2006), A05-1578 Minnesota Court of Appeals (opinion mirrored by CourtListener) | primary | October 16, 2026 | 1 |
| H9 | Elliott v. Adeckes, 240 Minn. 113, 59 N.W.2d 894 (1953), No. 36,003 Minnesota Supreme Court (opinion mirrored by CourtListener) | primary | October 16, 2026 | 1 |
| L1 | Business Filings Online: Search Business Filings Minnesota Secretary of State | primary | October 15, 2026 | 5 |
| L2 | Business Filings Online: sample business record page (cooperative) Minnesota Secretary of State | primary | October 15, 2026 | 6 |
| L3 | Minn. Stat. 469.101 (Economic development authority powers), 2025 Statutes Office of the Revisor of Statutes | primary | October 15, 2026 | 1 |
| L4 | Minn. Stat. 471.345 (Uniform Municipal Contracting Law), 2025 Statutes Office of the Revisor of Statutes | primary | October 15, 2026 | 1 |
| L5 | Minn. Stat. 116J.993 (Business subsidies: definitions), 2025 Statutes Office of the Revisor of Statutes | primary | October 15, 2026 | 1 |
| L6 | Minn. Stat. 116J.994 (Regulating local and state business subsidies), 2025 Statutes Office of the Revisor of Statutes | primary | October 15, 2026 | 2 |
| L7 | Minn. Stat. 5.34 (Annual renewal filings), 2025 Statutes Office of the Revisor of Statutes | primary | October 15, 2026 | 3 |
| L8 | Minn. Stat. 462.357 (Official controls: zoning ordinance), 2025 Statutes Office of the Revisor of Statutes | primary | October 15, 2026 | 1 |
| L9 | Laws of Minnesota 2003, chapter 105 (H.F. 984), as enacted Office of the Revisor of Statutes | primary | October 15, 2026 | 1 |
| P1 | Minnesota Statutes, Chapter 308B (Cooperative Associations) Office of the Revisor of Statutes, State of Minnesota | primary | October 15, 2026 | 196 |
| P2 | Minnesota Statutes, Chapter 308A (Cooperative Law) Office of the Revisor of Statutes, State of Minnesota | primary | October 15, 2026 | 12 |
| P3 | Minnesota Statutes, Chapter 308C (Cooperative Housing Act) Office of the Revisor of Statutes, State of Minnesota | primary | October 15, 2026 | 5 |
| P4 | Minnesota Statutes, section 80A.461 (MNvest crowdfunding offering exemption) Office of the Revisor of Statutes, State of Minnesota | primary | October 15, 2026 | 4 |
| R1 | Minnesota Cooperative Association (Chapter 308B) Articles of Organization, form Rev. 7/1/2025 Minnesota Secretary of State | primary | October 15, 2026 | 7 |
| R2 | Minnesota Cooperative Forms (list page) Minnesota Secretary of State | primary | October 15, 2026 | 4 |
| R3 | Minnesota Cooperative Annual Renewal form, Rev. 7/1/2025 Minnesota Secretary of State | primary | October 15, 2026 | 7 |
| R4 | Minnesota Cooperative & Housing Cooperatives Amendment to Articles, form Rev. 8/1/2025 Minnesota Secretary of State | primary | October 15, 2026 | 4 |
| R5 | Notice of Change of Registered Office/Registered Agent, form Rev. 5/31/2024 Minnesota Secretary of State | primary | October 15, 2026 | 5 |
| R6 | Minnesota Housing Cooperative (Chapter 308C) Articles of Organization, form Rev. 8/1/2025 Minnesota Secretary of State | primary | October 15, 2026 | 2 |
| R7 | Minnesota Statutes chapter 322C (Limited Liability Company Act), sections 322C.0304, 322C.0404, 322C.0405, 322C.0407 Office of the Revisor of Statutes, State of Minnesota | primary | October 15, 2026 | 2 |
| R8 | Minnesota Statutes chapter 302A (Business Corporation Act), sections 302A.425, 302A.445, 302A.551 Office of the Revisor of Statutes, State of Minnesota | primary | October 15, 2026 | 1 |
| R9 | Minnesota Statutes chapter 317A (Nonprofit Corporation Act), sections 317A.101, 317A.201, 317A.203, 317A.401, 317A.451, 317A.735 Office of the Revisor of Statutes, State of Minnesota | primary | October 15, 2026 | 2 |
| R12 | Corporate Farm Application Instructions Minnesota Department of Agriculture | primary | October 15, 2026 | 7 |
| R13 | Minnesota Tax ID Requirements Minnesota Department of Revenue | primary | October 15, 2026 | 4 |
| R14 | MNvest (Securities, Franchises and Subdivided Lands) Minnesota Department of Commerce | primary | October 15, 2026 | 1 |
| R15 | Securities Issuer: Exemptions Minnesota Department of Commerce | primary | October 15, 2026 | 4 |
| F19 | Limited CourtListener section-citation search Free Law Project / CourtListener | secondary | October 16, 2026 | 1 |
| R10 | Cooperative identity, values and principles International Cooperative Alliance | secondary | October 15, 2026 | 3 |