In order to incorporate a non-profit in Minnesota under statute 317A, the registered office and agent of the organization must be included in the Articles of Incorporation. Additionally, if the organization is to apply for tax-exempt status under IRS 501(c)(3), the addresses of the trustees of the organization must be given.
P.O. Boxes are explicitly disallowed from being used as the registered agent, which leads me to believe that the intent is to have a real entity that can quickly respond to any service of process. Additionally, mail-forwarding services usually assign an address similar to a P.O. box, such as by including a number or suite in the main address.
Still though, a mail-forwarding service would be able to get documents to the relevant people.
It might not be the best idea to use a mail-forwarding service for receiving service of process (due to the possibility of not being able to access the information easily, and the possible impermanence of the address), but I'm interested as to whether it would be allowed.
Is it possible to list the address granted by the forwarding service as the address of the registered agent when filing the incorporation of a non-profit in Minnesota? If so, is it possible that such an address would cause problems when applying for federal tax exemption under 501(c)(3)?