There are 87 counties in Minnesota. All counties are functioning governmental units, each governed by a county board of commissioners.
Minnesota has 2,760 county subdivisions which are recognized as minor civil divisions (MCDs). There are 1,785 active townships and 23 inactive townships. There are 845 incorporated places which are independent of any county subdivision creating 893 county subdivisions that serve as MCDs. There are 56 unorganized territories. In addition, there are three county subdivisions not defined covering water area. Each township is governed by a board of supervisors.
Koochiching County is covered entirely by unorganized territories and independent places. Lake of the Woods County is shown as having 23 nonfunctioning townships as part of an agreement between the county and the Census Bureau.