CONTRIBUTIONS

See also GIFTS

Charitable contributions, see CHARITABLE CONTRIBUTIONS

Charitable contributions, income and franchise taxes, Minn. Rules 8001.0300

Charitable corporations, see CHARITABLE CORPORATIONS

Corporate political contributions

Generally, Minn. Statutes 2025 211B.12, 211B.15

Independent expenditures, see under CAMPAIGN PRACTICES

Limitations, information about, providing to candidates, Minn. Statutes 2025 10A.02

Misuse of funds, recovery, Minn. Statutes 2025 10A.02

Nonprofit corporations, exemption, Minn. Statutes 2025 211B.11

Definitions

Campaign finance and public disclosure, Minn. Statutes 2025 10A.01

Campaign financial reporting law, Minn. Statutes 2025 211A.01

Revenue Recapture Act, Minn. Statutes 2025 270A.03

Donations in kind

Defined, Minn. Statutes 2025 10A.01

Political committees or funds, disclosure, Minn. Statutes 2025 10A.20

Fines, political contributions

Limits, violations, Minn. Statutes 2025 10A.28

Solicitation during legislative sessions, Minn. Statutes 2025 10A.273

Gambling, see Charitable gambling under GAMBLING

In-kind donations, political contributions

Generally, Minn. Rules 4503.0800

Limits, Minn. Rules 4503.0700

Lawsuits, political contribution limits, violations, Minn. Statutes 2025 10A.28

Limited liability companies, see Contributions under LIMITED LIABILITY COMPANIES

Limited partnerships, see Contributions to limited partnerships under LIMITED PARTNERSHIPS

Political contribution refunds

Deemed overpayments, Minn. Statutes 2025 289A.50

Defined, Minn. Statutes 2025 270A.03

Generally, Minn. Statutes 2025 290.06

Receipts, Minn. Statutes 2025 10A.322

Political contributions

Accounting requirements, Minn. Statutes 2025 10A.13

All receipts deemed contributions, Minn. Rules 4503.0500

Anonymous contributions, procedures, Minn. Rules 4503.0500

Associations, Minn. Statutes 2025 10A.01, 10A.27

Automobile use, valuation, Minn. Statutes 2025 10A.155

Ballot question political committees, Minn. Statutes 2025 10A.01

Bundling, limitations, Minn. Statutes 2025 10A.27

Campaign Finance and Public Disclosure Board, see CAMPAIGN FINANCE AND PUBLIC DISCLOSURE BOARD

Campaign reporting, Minn. Statutes 2025 10A.20

Candidate loans or contributions to own campaign, reports, Minn. Statutes 2025 10A.20

Circumventing law, Minn. Statutes 2025 10A.15, 10A.29

Civil defense merit system employees, Minn. Rules 7520.0300

Coercion, Minn. Statutes 2025 10A.36

Constitutional officers, limits, Minn. Statutes 2025 10A.27, 10A.273

Contributions to and from other candidates, Minn. Statutes 2025 10A.27

Contributors, reports about, Minn. Statutes 2025 211A.02

Conversion to personal use, Minn. Statutes 2025 211B.12

Corporations, see Corporate political contributions under this topic

Credit cards, approved use, Minn. Rules 4503.0600

Definitions, Minn. Rules 4503.0100, 4503.0500

Disclosure, Minn. Statutes 2025 10A.12, 10A.20

Donations in kind, Minn. Statutes 2025 10A.01, 10A.20

Earmarking violations, Minn. Statutes 2025 10A.16

Economic reprisals, Minn. Statutes 2025 10A.36

Election segments, limitations, Minn. Statutes 2025 10A.27

Forgiven loans deemed contributions, Minn. Statutes 2025 10A.241

General account public subsidy agreements, Minn. Rules 4503.1450

General treasury money, Minn. Statutes 2025 10A.01

Generally, Minn. Statutes 2025 10A.15

Governor candidates, Minn. Rules 4503.1300

Human services merit system employees, Minn. Rules 9575.0080

Identification of contributors, Minn. Rules 4503.0500

In-kind donations, see In-kind donations, political contributions under this topic

Inaugural event and transition expenses, Minn. Statutes 2025 10A.174

Joint checks, effect, Minn. Rules 4503.0500

Joint fundraising events, Minn. Rules 4503.1200

Large contributors, Minn. Statutes 2025 10A.27

Legislators, limits, Minn. Statutes 2025 10A.27

Lieutenant governor candidates, Minn. Rules 4503.1300

Limited liability companies, see Corporate political contributions under this topic

Limits

Bundling limitation, exceptions, Minn. Statutes 2025 211A.12

Campaign financial reports, Minn. Statutes 2025 211A.12

Generally, Minn. Statutes 2025 10A.15, 10A.27

Legislative sessions, contributions and solicitations during, Minn. Statutes 2025 211A.14

Violations, Minn. Statutes 2025 10A.28

Limits, generally, Minn. Rules 4503.0700

Loans, Minn. Rules 4503.0700, 4503.1500

Lobbyists, Minn. Statutes 2025 10A.27, 10A.273, 10A.28

Loss of employment due to, Minn. Statutes 2025 10A.36

Merged campaign committees, return of excess, Minn. Statutes 2025 10A.27

Mobile payment services, requirements, Minn. Statutes 2025 10A.15

Personal contributions, limits, Minn. Statutes 2025 10A.27

Political committees, see under CAMPAIGN PRACTICES

Political funds, see under CAMPAIGN PRACTICES

Principal campaign committees, see under CAMPAIGN PRACTICES

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

Public subsidy agreements, Minn. Rules 4503.1400, 4503.1450

Public utilities, recovery from ratepayers, prohibition, Minn. Statutes 2025 216B.16

Receipt time, reporting, Minn. Statutes 2025 10A.15

Refund program, participation, effect of public subsidy agreement, Minn. Rules 4503.1400

Refunds, see Political contribution refunds under this topic

Reports about, see same under this topic

Sale of goods or services for fund raising, disclosure, Minn. Statutes 2025 10A.271

Solicitation during legislative session, Minn. Statutes 2025 10A.273

Solicitation of political contributions, see same under this topic

Solicitation of, registration not required, Minn. Rules 4503.0200

Transmission to treasurer, Minn. Rules 4503.0500

Unregistered associations, contributions from, Minn. Statutes 2025 10A.20, 10A.27

Violations and penalties, see Violations and penalties, political contributions under this topic

Virtual currency contributions, requirements, Minn. Statutes 2025 10A.15

Political contributions, affidavits of contributions, Minn. Rules 4503.1400

Reports about

Campaign finances, Minn. Statutes 2025 211A.02

Candidate loans or contributions to own campaign, Minn. Statutes 2025 10A.20

Political contributions, Minn. Statutes 2025 10A.15

Solicitation of political contributions, Minn. Statutes 2025 10A.20

Savings associations, Minn. Statutes 2025 51A.21

Scholarship account, Minn. Statutes 2025 168.129

Solicitation of political contributions

During legislative sessions, Minn. Statutes 2025 10A.273

Employee political fund solicitation, Minn. Statutes 2025 211B.15

Reports about, Minn. Statutes 2025 10A.20

Restrictions, Minn. Statutes 2025 211B.13

Special license plates

Blackout plates, Minn. Statutes 2025 168.1287

Lions Clubs International plates, Minn. Statutes 2025 168.1258

Minnesota missing and murdered Indigenous relatives plates, Minn. Statutes 2025 168.1288

Minnesota professional sports team plates, Minn. Statutes 2025 168.1259

Violations and penalties, political contributions

Circumventing law, Minn. Statutes 2025 10A.15, 10A.29

Coercion, economic reprisals, or loss of employments, Minn. Statutes 2025 10A.36

Conversion to personal use, Minn. Statutes 2025 211B.12

Earmarking, Minn. Statutes 2025 10A.16

Exceeding limits, Minn. Statutes 2025 10A.28

Generally, Minn. Statutes 2025 10A.15

Independent expenditures, Minn. Statutes 2025 211B.15, 211B.19

Principal campaign committees, Minn. Statutes 2025 211A.13

Refund receipts, improper use, Minn. Statutes 2025 10A.322

Restrictions, Minn. Statutes 2025 211B.13

Solicitation during legislative sessions, Minn. Statutes 2025 10A.273