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    3                                                          FINAL DRAFT 10/2//23                                                                                                                            3
    4                                                          Line 1. Waiting for IRS number “total from all                                                                                                  4
    5                                                          federal Form 990-T Schedule As, Part II line 16”                                                                                                5
    6                                                                                                                                                                                 *236651*                 6
    7                                                                                                                                                                                                          7
       2023 M4NP, Unrelated Business Income Tax (UBIT) Return
    8                                                                                                                                                                                                          8
    9  For tax-exempt organizations, cooperatives, homeowners associations, and political organizations with unrelated business                                                                                9
    10 income. Refer to 2023 Unrelated Business Income Tax Return Instructions on our website at www.revenue.state.mn.us.                                                                                      10
    11                                                                                                                                                                                                         11
    12 Tax year beginning (MM/DD/YYYY)            MM/   DD     /YYYY , and ending (MM/DD/YYYY)                             MM/            DD     /YYYY (required)                                              12
    13                                                                                                                                                                                                         13
    14 NAME OF CORPORATIONXXXXXXXXXXXXXXXXXXX                                                               1234567890                                                             1234567890                  14
    15 Name of Organization                                                                                 FEIN                                                                   Minnesota Tax ID (Required) 15

    16 MAILING ADDRESSXXXXXXXXXXXX                                                                                                                                                                             16
    17 Mailing Address                                                  X  Check if New Address             This Organization Files Federal Form (Check one)                                                   17
    18 CITYXXXXXXXXXX  COUNTYXX  MN 55555                                                                   X   990-T      X   1120-C                                      X   1120-H X   1120-POL             18
    19 City                             County                       State  ZIP Code                        Exempt Under IRS Section (Check one)                                                               19

    20 Check All          Amended                 Filing Under         Final Return (refer to inst., pg. 4) X  501(c)(               XXX)                                  X  528     X  Other:XXXXXX20
    21 That Apply: X   Return          X   an Extension         X   Enter Close Date: XXXXX                 Enter your NAICS Codes (Refer to inst., pg. 4)                                                     21
    22                                                                                                                                                                     /                                   22
                                                                                                            12345678900000  00000000000000
    23 Are you filing a combined income return?   X Yes        X   No                                                                                                                                          23
    24                                                                                                      Was any business conducted outside of Minnesota?                                                   24
    25 Check if reporting Tax Position Disclosure (Enclose Form TPD)  X                                     X  Yes (Complete and attach schedule M4NPA)                                   X  No                25
    26                                                                                                                                                                                                         26
    27   1  Federal taxable income before net operating loss and specific deduction                                                       You must round amounts to nearest whole dollar.                      27
    28      (total from all federal Form 990-T Schedule As, Part II line 16; 1120-C, line 25c;                                                                                                                 28
    29     1120-H, line 17; or 1120-POL, line 17c)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . .  1    1234567890                          29
    30                                                                                                                                                                                                         30
    31   2  Total additions to federal taxable income (from Form M4NPI, line 1)   . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  .                          2  1234567890                          31
    32                                                                                                                                                                                                         32
    33   3  Federal taxable income after additions (add lines 1 and 2)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . .  .                3  1234567890                          33
    34                                                                                                                                                                                                         34
    35   4  Total subtractions from federal taxable income (from Form M4NPI, line 2)   . . .  . . . . . .  . . . . .  . . . . . .  . .  4                                  1234567890                          35
    36                                                                                                                                                                                                         36
    37   5  Federal taxable income (loss) after subtractions (refer to instructions). If you conducted business both                                                                                           37
    38     within and outside Minnesota, complete Form M4NPA (refer to to instructions, pg. 4). If 100% of your                                                                                                38
    39     activities were conducted in Minnesota, do not complete Form M4NPA. Enter line 5 on line 6.                       . . .  . .  5                                 1234567890                          39
    40                                                                                                                                                                                                         40
    41   6  Minnesota taxable net income (loss) (from Form M4NPA, line 10.) If 100% of your activities                                                                                                         41
    42     were conducted in Minnesota, enter amount from line 5 above.   . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  6                              1234567890                          42
    43                                                                                                                                                                                                         43
    44   7  Minnesota net operating loss deduction (from Form M4NP NOL)  . . . . .  . . . . . .  . . . . . . .  . . . . .  . . . . .  . .  7                               1234567890                          44
    45                                                                                                                                                                                                         45
    46   8  Subtract line 7 from line 6 (if zero or less, enter zero)  . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . .  .  8        1234567890                          46
    47                                                                                                                                                                                                         47
    48   9  Total deductions from taxable net income (from Form M4NPI, line 3)          . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  .  .  9                   1234567890                          48
    49                                                                                                                                                                                                         49
    50  10  Taxable income (subtract line 9 from line 8; if zero or less, enter zero)   . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  .10                         1234567890                          50
    51                                                                                                                                                                                                         51
    52  11   Regular tax (multiply line 10 by 9.8% [0.098]; if zero or less, enter zero)  . . .  . . . . . .  . . . . .  . . . . . . .  . . .  .11                         1234567890                          52
    53                                                                                                                                                                                                         53
    54  12  Proxy tax (refer to instructions, pg. 4)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . .  12 1234567890                          54
    55                                                                                                                                                                                                         55
    56  13  Tax before credits (add lines 11 and 12)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . .  13     1234567890                          56
    57                                                                                                                                                                                                         57
    58  14  Total credits against tax (from Form M4NPI, line 4)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  14              1234567890                          58
    59                                                                                                                                                                                                         59
    60  15  Minnesota tax liability (subtract line 14 from line 13; if zero or less, enter zero)   . . . .  . . . . . . .  . . . . .  .  15                                1234567890                          60
    61                                                                                                                                                                                                         61
    62                                                                                                                                                                     Continued next page                 62
    63                                                                                 9995                                                                                                                    63
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    1                                                                                                                                                                                                                           1
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    3                                                                                                                                                                                                                           3
    4  2023 M4NP, UBIT Return Page 2 (continued)                                                                                                                                                                                4
    5                                                                                                                                                                                                                           5
    6                                                                                                                                                                                                                           6
    7  NAME OF ORGANIZATION HERE XXXXXXXXXXXXXXXX  1234567890      1234567890                                                                                                                                                   7
    8  Name of Organization                                                                                                 FEIN                                                         Minnesota Tax ID                       8
    9   16  Minnesota Nongame Wildlife Fund donation (refer to instructions, pg. 4)                                          . . .  . . . . . .  . . . . .  . . . . . . .  .  16        1234567890                              9
    10                                                                                                                                                                                                                          10
    11  17  Add lines 15 and 16   . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .  .  . . . . .  . . . . .  . . . . . . .  . . . . .  17  1234567890                              11
    12                                                                                                                                                                                                                          12
    13  18  Total refundable credits (from Form M4NPI, line 5)   . . .  . . . . .  . . . . .  . 18                          1234567890                                                                                          13
    14                                                                                                                                                                                                                          14
    15  19  Amount credited from your 2022 Form M4NP, line 32    . . . . .  . . . . .  . 19                                 1234567890                                                                                          15
    16                                                                                                                                                                                                                          16
    17  20  2023 estimated tax payments    . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . 20         1234567890                                                                                          17
    18                                                                                                                                                                                                                          18
    19  21  2023 extension payment        . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . .  . 21 1234567890                                                                                          19
    20                                                                                                                                                                                                                          20
    21  22  Total refundable credits and payments (add lines 18, 19, 20, and 21)   . . . .  . . . . . . .  . . . . .  . . . . . .  . . .  22                                            1234567890                              21
    22                                                                                                                                                                                                                          22
    23  23  Subtract line 22 from line 17  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  23          1234567890                              23
    24                                                                                                                                                                                                                          24
    25  24  Penalty (determine from worksheet in the instructions, pg. 5)    . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  24                                     1234567890                              25
    26                                                                                                                                                                                                                          26
    27  25  Interest (determine from worksheet in the instructions, pg. 5)   . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . .  25                                     1234567890                              27
    28                                                                                                                                                                                                                          28
    29  26  Additional charge for underpayment of estimated tax (from Form M15NP, line 17)  . . .  . . . . . .  . . . . .  26                                                           1234567890                              29
    30  27  Tax, Nongame Wildlife Fund donation, penalty, interest and additional                                                                                                                                               30
    31     charge for underpayment of estimated tax (add lines 17, 24, 25, and 26)   . . .  . . . . . .  . . . . .  . . . . . . .  .  27                                                1234567890                              31
    32                                                                                                                                                                                                                          32
    33  28  Amount from line 27   . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . .  28      1234567890                              33
    34                                                                                                                                                                                                                          34
    35  29  Amount from line 22   . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . .  29      1234567890                              35
    36                                                                                                                                                                                                                          36
    37  30  AMOUNT DUE. If line 28 is more than or equal to line 29, subtract line 29 from 28  . . .  . . . . . .  . . . . .  30                                                        1234567890                              37
    38                                                                                                                                                                                                                          38
    39     Payment method:       X       Electronic                    X      Check                                                  X                                         Amended Return Payment by Check                  39
    40     (Refer to instructions, page 2.)                                                                                                                                                                                     40
    41                                                                                                                                                                                                                          41
    42  31  OVERPAYMENT. If line 29 is more than line 28,                                                                                                                                                                       42
    43     subtract line 28 from line 29  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . 31        1234567890                                                                                          43
    44                                                                                                                                                                                                                          44
    45  32  Amount of line 31 to be credited to your 2024 estimated tax    . . .  . .  . 32                                 1234567890                                                                                          45
    46                                                                                                                                                                                                                          46
    47  33  Refund (subtract line 32 from line 31)   . . .  . . . . . .  . . . . .  . . . . . . .  . . .  . 33              1234567890                                                                                          47
    48                                                                                                                                                                                                                          48
    49 To have your refund direct deposited, enter your banking information below.                                                                                                                                              49
    50 Account Type:                                                                                                                                                                                                            50
    51 X   Checking    X         Savings 1234567890123456                 1234567890123456789                                                                                                                                   51
    52                                   Routing Number                   Account Number (use an account not associated with any foreign banks)                                                                                 52
    53  I declare that this return is correct and complete to the best of my knowledge and belief.                                                                                                                              53
    54                                                       TITLE                                                                 MM/DD/YYYY                                                  6515555555                       54
    55 Authorized Signature                                 Title                                                                  Date (MM/DD/YYYY)                                           Daytime Phone                    55

    56                                                      1234567890000000                                                       MM/DD/YYYY                                                  6515555555                       56
    57 Signature of Preparer                                PTIN                                                                   Date (MM/DD/YYYY)                                           Prepayer’s Daytime Phone         57

    58 EMAIL ADDRESS FOR CORRESPONDENCE XXXXXXXXXX                                                                                                                                                                              58
    59 Email Address for Correspondence, if Desired                                                                                This email address belongs to (check one)                   X  Employee  X  Paid Preparer59
    60                                                                                                                                                                                                                          60
    61 Attach a complete copy of your federal Form 990-T, 1120-C, 1120-H or 1120-POL and all supporting schedules.                                                                       X     I authorize the Minnesota        61
    62 Mail to: Minnesota Department of Revenue, Mail Station 1257, 600 N. Robert St., St. Paul, MN 55146-1257                                                                                 Department of Revenue            62
                                                                                                                                                                                               to discuss this tax return with  
    63                                                                        9995                                                                                                             the paid preparer listed here.   63
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    1                                                                                                                                                                                                       1
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    3                                                                                                                                                                                                       3
    4                                                                                                                                                                                                       4
    5                                                                                                                                                                                                       5
    6                                                                                                                                                                              *236651*                 6
    7                                                                                                                                                                                                       7
       2023 M4NPI, Income Adjustments, Deductions and Credits
    8                                                                                                                                                                                                       8
    9  For tax-exempt organizations, cooperatives, homeowners associations, and political organizations with unrelated business                                                                             9
    10 income. Refer to 2023 Unrelated Business Income Tax Return Instructions on our website at www.revenue.state.mn.us.                                                                                   10
    11                                                                                                                                                                                                      11
    12                                                                                                                                                                                                      12
    13 NAME OF ORGANIZATION HERE XXXXXXXXXXXXXXXX  1234567890      1234567890                                                                                                                               13
    14 Name of Organization                                                                                                        FEIN                                       Minnesota Tax ID              14
    15                                                                                                                                                                                                      15
    16                                                                                                                                                                      You must round amounts          16
    17   1  Additions to federal taxable income due to changes not adopted by Minnesota                                                                                     to nearest whole dollar.        17
    18      Enter on Form M4NP, line 2 (you must provide a brief explanation below)                                                                                                                         18
    19         BRIEF EXPLANATION HERE XXXXXXXXXXX   . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . 1                                                            1234567890                    19
    20                                                                                                                                                                                                      20
    21   2   Subtractions from federal taxable income                                                                                                                                                       21
    22      a  Advertising revenues from a newspaper published by a                                                                                                                                         22
    23         section 501(c)(4) organization   . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . .  . 2a 1234567890                                                            23
    24      b  Lawful gambling expenditures under Minnesota Statutes, Chapter 349,                                                                                                                          24
    25         not deducted on federal return (refer to instructions, pg. 7)              . . .  . . . . . .  . . . .  . 2b           1234567890                                                            25
    26     c  Charitable contributions (refer to instructions, pg. 7)    .  . . . . . .  . . . . . .  . . . . .  .  2c                1234567890                                                            26
    27     d  Subtractions due to federal changes not adopted by Minnesota                                                                                                                                  27
    28         (you must provide a brief explanation below)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . .  . 2d              1234567890                                                            28
    29         BRIEF EXPLANATION HERE XXXXXXXXXXXXX                                                                                                                                                         29
    30     e   Other subtractions from income (you must provide a brief explanation below)                                                                                                                  30
    31         BRIEF EXPLANATION HERE XXXXXXXXXXXXX    .  . 2e                                                                        1234567890                                                            31
    32                                                                                                                                                                                                      32
    33      Total subtractions (add lines 2a through 2e) Enter on Form M4NP, line 4.   . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  .  .    2                     1234567890                    33
    34                                                                                                                                                                                                      34
    35   3  Deductions from taxable net income                                                                                                                                                              35
    36     a  Federal specific or special deductions   . . . . .  . . . . . . .  . . . . . .  . . . . .  . . . . .  . .3a.  .         1234567890                                                            36
    37     b  Other deductions (you must provide a brief explanation below)                                                                                                                                 37
    38         BRIEF EXPLANATION HERE XXXXXXXXXXXXX    .  . 3b                                                                        1234567890                                                            38
    39                                                                                                                                                                                                      39
    40     Total deductions from taxable net income (add lines 3a and 3b)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . .  .  3                1234567890                    40
    41      Enter on Form M4NP, line 9.                                                                                                                                                                     41
    42   4  Credits against tax                                                                                                                                                                             42
    43      a  Employer Transit Pass Credit (from Form ETP, line 4)  . . .  . . . . . .  . . . . .  . . . . .  . 4a                   1234567890                                                            43
    44                                                                                                                                                                                                      44
    45      b  SEED Capital Investment Credit (refer to instructions, pg. 7)   . .  . . . . . . .  . . . .  . 4b                      1234567890                                                            45
    46                                                                                                                                                                                                      46
    47     c  Tax Credit for Owners of Agricultural Assets  . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  .             4c 1234567890                                                            47
    48                                                                                                                                                                                                      48
    49     d  Manufactured Home Park Credit (from Form MHP, part 2, line 2)... ...... . 4d                                            1234567890                                                            49
    50     e  Other credits against tax (you must provide a brief explanation below)                                                                                                                        50
    51         BRIEF EXPLANATION HERE XXXXXXXXXXXXX    .  . 4e                                                                        1234567890                                                            51
    52                                                                                                                                                                                                      52
    53     Total credits against tax (add lines 4a through 4e)   .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .  .  4 1234567890                    53
    54      Enter on Form M4NP, line 14.                                                                                                                                                                    54
    55   5  Refundable credits                                                                                                                                                                              55
    56      a  Historic Structure Rehabilitation Credit (attach credit certificate)                                                                                                                         56
    57         and enter NPS project number       1234567890                        . . .  . . . . . .  . . . . .  . .  . 5a          1234567890                                                            57
    58     b  Other refundable credits (you must provide a brief explanation below)                                                                                                                         58
    59         BRIEF EXPLANATION HERE XXXXXXXXXXXXX    .  . 5b                                                                        1234567890                                                            59
    60                                                                                                                                                                                                      60
    61     Total refundable credits (add lines 5a and 5b)   . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  .  5 1234567890                    61
    62      Enter on Form M4NP, line 18.                                                                                                                                                                    62
    63                                                                                     9995                                                                                                             63
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    1                                                                                                                                                                                                              1
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    3                                                                                                                                                                                                              3
    4                                                                                                                                                                                                              4
    5                                                                                                                                                                                                              5
    6                                                                                                                                                                                     *236651*                 6
    7                                                                                                                                                                                                              7
    8  2023 M4NPA, Apportionment Calculation                                                                                                                                                                       8
    9                                                                                                                                                                                                              9
    10 For tax-exempt organizations, cooperatives, homeowners associations, and political organizations with unrelated business                                                                                    10
    11 income. Refer to 2023 Unrelated Business Income Tax Return Instructions on our website at www.revenue.state.mn.us.                                                                                          11
    12                                                                                                                                                                                                             12
    13 If you conducted business both within and outside Minnesota during the year, complete Schedule M4NPA to determine your                                                                                      13
    14 Minnesota source income. Do not complete this schedule if you conducted all your business in Minnesota during the tax year.                                                                                 14
    15                                                                                                                                                                                                             15
    16                                                                                                                                                                                                             16
    17 NAME OF ORGANIZATION HERE XXXXXXXXXXXXXXXX  1234567890      1234567890                                                                                                                                      17
    18 Name of Organization                                                                                                FEIN                                                    Minnesota Tax ID                18
    19                                                                                                                                                                  You must round amounts                     19
    20                                                                                                                                                                  to nearest whole dollar.                   20
    21                                                                                                                                                                  A                           B              21
    22                                                                                                                                                                  Minnesota                   Total          22
    23                                                                                                                                                                                                             23
    24   1  Federal taxable income (loss) (from Form M4NP, line 5) ... ... 1                                     1234567890                                                                                        24
    25                                                                                                                                                                                                             25
    26   2  Total nonapportionable income . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  2            1234567890                                                                                         26
    27                                                                                                                                                                                                             27
    28   3  Total apportionable income                                                                                                                                                                             28
    29      (subtract line 2 from line 1)  . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . .  3    1234567890                                                                                         29
    30                                                                                                                                                                                                             30
    31   4  Sales or receipts  . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  .  4 123456789    123456789                      31
    32                                                                                                                                                                                                             32
    33   5  Sales of non-filing entities (refer to inst., pg. 10) ... ...... ..... ....... ..... ...... ...                       5                                    123456789    123456789                      33
    34                                                                                                                                                                                                             34
    35   6   Total sales or receipts (add lines 4 and 5) (Financial institutions: refer to inst., pg. 11)  . . .  .               6                                    123456789    123456789                      35
    36                                                                                                                                                                                                             36
    37   7  Minnesota apportionment factor (divide line 6A                                                                                                                                                         37
    38      amount by line 6B; carry to six decimal places) ... ...... .... 7                                   1234567890                                                                                         38
    39                                                                                                                                                                                                             39
    40   8  Net income apportioned to Minnesota                                                                                                                                                                    40
    41      (multiply line 3 by line 7)   . . .  . . . . . .  . . . . .  . . . . .  . . . . . . .  . . . . .  8 1234567890                                                                                         41
    42                                                                                                                                                                                                             42
    43   9  Minnesota nonapportionable income . . .  . . . . . .  . . . . .  . . . . . . .  9                   1234567890                                                                                         43
    44                                                                                                                                                                                                             44
    45  10  Minnesota taxable income                                                                                                                                                                               45
    46      (add lines 8 and 9) Enter on Form M4NP, line 6  . ...... .... 10                                    1234567890                                                                                         46
    47                                                                                                                                                                                                             47
    48                                                                                                                                                                                                             48
    49                                                                                                                                                                                                             49
    50                                                                                                                                                                                                             50
    51                                                                                                                                                                                                             51
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  2 4  6  8  10 12  14      16  18  20 22  24  26 28  30 32  34  36 38  40                                      42  44  46 48  50 52  54  56                            58  60  62 64  66 68  70 72  74  76 78  80 82  84  86
    65                                                                                                                                                                                                             65