In our Minnesota’s Angel Tax – Small Corporate Offering Registration publication, the Angel Tax Credit section lays out eligibility requirements, how the credit works, and other information about the credit.
The Small Corporate Offering Registration (SCOR) section explains how SCOR works, what businesses are eligible and when SCOR may be appropriate to use.
Select this link to view and download the publication.
Select this link to order a print or electronic copy of the publication.