CHARITABLE CONTRIBUTIONS

See also GIFTS

Amateur sports, see under SPORTS

Business corporations, contributions authorized, Minn. Statutes 2026 302A.161

Charitable corporations, see CHARITABLE CORPORATIONS

Charitable organizations

Custody by professional fund raisers, Minn. Statutes 2026 309.531

Deductible amounts, disclosure, Minn. Statutes 2026 309.556

Government agency grants, exclusion, Minn. Statutes 2026 309.50

Registration, Minn. Statutes 2026 309.52

Child abuse prevention, see Prevention and treatment under CHILD ABUSE

Collegiate license plates, Minn. Statutes 2026 168.129

Contributors, Minn. Statutes 2026 309.55

Corporations, Minn. Statutes 2026 300.66 to 300.68

Cruelty to animals, prevention, Minn. Statutes 2026 300.66, 302A.161

Definitions, solicitation of charitable funds, Minn. Statutes 2026 309.50

Distressed food, Minn. Statutes 2026 604A.10

Donated food, eggs past quality assurance date, Minn. Statutes 2026 29.26

Emergency energy assistance, see Energy assistance under ENERGY

Employees, reprisals against, failure to contribute, lawsuits, Minn. Statutes 2026 181.937

Endowment funds

Earnings, depositing, Minn. Statutes 2026 16A.72

Religious corporations, authority, Minn. Statutes 2026 317A.909

Firefighters, soliciting, Minn. Statutes 2026 465.90

Fish, fishing contests, Minn. Rules 6212.2600

Health care taxes, Minn. Statutes 2026 295.53

Health plan companies, Minn. Statutes 2026 62J.041

Income and franchise taxes (state)

Charitable contribution deduction, Minn. Statutes 2026 290.0122, 290.091

Individuals claiming federal standard deduction, subtraction, Minn. Statutes 2026 290.0132

Income taxes (federal), subtraction, Minn. Statutes 2026 290.0132

Institutional funds, endowments, Minn. Statutes 2026 16A.72, 317A.909

Lions Clubs International license plates, Minn. Statutes 2026 168.1258

Lotteries, contributions excluded from, Minn. Statutes 2026 609.75

Matching funds, see MATCHING FUNDS

Medical assistance eligibility, effect, Minn. Statutes 2026 256B.0595

Minnesota 100 Club, license plates, Minn. Statutes 2026 168.1284

Minnesota agriculture license plates, Minn. Statutes 2026 168.1285

Minnesota college savings plan, private matching contributions, Minn. Statutes 2026 136G.11

Minnesota golf plates, Minn. Statutes 2026 168.1299

Minnesota professional sports team license plates, Minn. Statutes 2026 168.1259

Natural Resources Department, recognition, Minn. Statutes 2026 84.027

Nonprofit corporations, contributions authorized, Minn. Statutes 2026 317A.161

Payroll deductions

Generally, Minn. Statutes 2026 181.06

Minnesota State Colleges and Universities System employees, nonprofit foundations, Minn. Statutes 2026 136F.46

State employees, Minn. Statutes 2026 16A.134

Political candidates or committees

Legal expenditures, limits, Minn. Statutes 2026 211B.12

Solicitation from, Minn. Statutes 2026 211B.19

Professional fund raisers, see under CHARITABLE ORGANIZATIONS

Public radio, Minn. Statutes 2026 129D.14, 129D.19

Public television, Minn. Statutes 2026 129D.13

Public utilities, Minn. Statutes 2026 216B.16

Religious corporations, contributions to, Minn. Statutes 2026 317A.909

Rewards or benefits from, lottery, exemption, Minn. Statutes 2026 609.75

Solicitation of charitable funds, see under CHARITABLE ORGANIZATIONS

Telephone solicitation, Minn. Statutes 2026 309.50, 309.556

Trusts, see CHARITABLE TRUSTS

Venison distribution and reimbursement, Minn. Statutes 2026 17.035