CHARITABLE ORGANIZATIONS

See also FOUNDATIONS

Accounting and bookkeeping, accounting year, Minn. Statutes 2023 309.50, 309.52

Addresses, registration, Minn. Statutes 2023 309.52

Advertising

Outdoor advertising, Minn. Statutes 2023 173.02, 173.08

Solicitation of charitable funds, Minn. Statutes 2023 309.50, 309.556

Affiliated agencies

Annual reports, Minn. Statutes 2023 309.53

Registration, Minn. Statutes 2023 309.52

Agents, registered agents, Minn. Statutes 2023 309.56

Amateur Sports Commission, authority to establish, Minn. Statutes 2023 240A.03

Annual reports

Contributors, publication of names, Minn. Statutes 2023 309.55

Data, classification, Minn. Statutes 2023 309.54

Exemptions, Minn. Statutes 2023 309.515

Filing, Minn. Statutes 2023 309.52, 309.53

Generally, Minn. Statutes 2023 309.53

Professional fund raisers, Minn. Statutes 2023 309.515

Area offices

Annual reports, Minn. Statutes 2023 309.515 to 309.55

Registration, see same under this topic

Assumed names, duplication or similarity to other names, Minn. Statutes 2023 309.55

Attorney fees, violations of laws or rules, Minn. Statutes 2023 309.57

Attorney general, duties regarding, Minn. Statutes 2023 309.59

Audits and examinations

Annual revenue in excess of 350,000 dollars, Minn. Statutes 2023 309.53

Contributions in excess of 100,000 dollars, Minn. Statutes 2023 309.53

Financial statements, Minn. Statutes 2023 309.53

Informant reward programs, Minn. Statutes 2023 309.52

Barbers and barbering, registration exemptions, Minn. Statutes 2023 154.04

Board of directors

Certificates and certification, Minn. Statutes 2023 309.52

Directors, Minn. Statutes 2023 309.52, 309.53, 309.55

Resolutions by, Minn. Statutes 2023 309.52, 309.53

Branch offices

Annual reports, Minn. Statutes 2023 309.515 to 309.55

Registration, see same under this topic

Brochures, solicitation of charitable funds, Minn. Statutes 2023 309.50, 309.556

Cemeteries, abandoned, duties, Minn. Statutes 2023 306.243

Center for Arts Education, charitable foundation, Minn. Statutes 2023 129C.10

Certificates and certification, professional fund raisers, Minn. Statutes 2023 309.531

Chapter offices

Annual reports, Minn. Statutes 2023 309.515 to 309.55

Registration, see same under this topic

Charitable agencies, affiliated agencies, Minn. Statutes 2023 309.52, 309.53

Charitable corporations, see CHARITABLE CORPORATIONS

Charitable purposes, Minn. Statutes 2023 309.50

Charitable trusts, see CHARITABLE TRUSTS

Charity bureaus, statutory cities, establishing, Minn. Statutes 2023 447.04

Chief executive officer, registration, Minn. Statutes 2023 309.52

Combined charitable organizations, see Registered combined charitable organizations under this topic

Compensation and salaries, Minn. Statutes 2023 309.52, 309.53

Conservation easements, see under EASEMENTS

Contempts, assurance of discontinuance of violations, noncompliance, Minn. Statutes 2023 309.57

Contracts and agreements

Copies, Minn. Statutes 2023 309.52

False statements, Minn. Statutes 2023 309.581

Information exchange agreements, Minn. Statutes 2023 309.60

Professional fund raisers, Minn. Statutes 2023 309.531

Registration, Minn. Statutes 2023 309.52

Contributions, see CHARITABLE CONTRIBUTIONS

Contributors, Minn. Statutes 2023 309.55

Copies, contracts, Minn. Statutes 2023 309.52

Corporations, see CHARITABLE CORPORATIONS

Costs and disbursements (courts), Minn. Statutes 2023 309.57

Data, classification, Minn. Statutes 2023 309.54

Definitions

Lawful gambling and gambling devices, Minn. Statutes 2023 349.12

Solicitation of charitable funds, Minn. Statutes 2023 309.50

Unemployment Insurance Law, Minn. Statutes 2023 268.035

Dental practice donation program, Minn. Statutes 2023 256.959

Directors, see Board of directors under this topic

Disbursements, financial statements, Minn. Statutes 2023 309.53

Disclosure

Compensation and salaries, highest paid directors, officers, and employees, Minn. Statutes 2023 309.53

Financial statements, Minn. Statutes 2023 309.53

Individual contributors, exemption, Minn. Statutes 2023 309.55

Professional fund raisers, Minn. Statutes 2023 309.531, 309.556

Solicitation of charitable funds, Minn. Statutes 2023 309.556

Donors, restrictions on use of funds, Minn. Statutes 2023 309.755

Duties delegated to, abandoned cemeteries, improvement and maintenance, Minn. Statutes 2023 306.243

Employees

Highest paid employees, disclosure, Minn. Statutes 2023 309.53

Professional fund raisers, exclusion, Minn. Statutes 2023 309.50

Employers, charitable organizations defined as, Minn. Statutes 2023 268.035

Endorsements, registration not deemed endorsement by state, Minn. Statutes 2023 309.55

Enforcement of law

Attorney general, duties, Minn. Statutes 2023 309.57, 309.582

Information exchange, reciprocal agreements, Minn. Statutes 2023 309.60

Escrow, assurance of discontinuance of violations, Minn. Statutes 2023 309.57

Excluded organizations, Minn. Statutes 2023 309.50

False advertising, Minn. Statutes 2023 309.55, 309.581

False representation, Minn. Statutes 2023 309.55, 309.581

False statements, Minn. Statutes 2023 309.55, 309.581

Financial statements

False statements, Minn. Statutes 2023 309.581

Informant reward programs, exemption, Minn. Statutes 2023 309.52, 309.53

Requirements, generally, Minn. Statutes 2023 309.53

501(c)(3) organizations

Ambulance services, paramedic education programs, Minn. Statutes 2023 144E.285

Authorizing, charter schools, Minn. Statutes 2023 124E.05

Chili and soup cook-offs, Minn. Statutes 2023 157.22

Contributions to, political candidates or committees, Minn. Statutes 2023 211B.12

Definitions, Minn. Statutes 2023 349.12

Federal income tax exemptions, Minn. Statutes 2023 349.12

Food, beverage, and lodging regulations, exemptions, Minn. Statutes 2023 157.22

Gifts from, limited use motor vehicles, Minn. Statutes 2023 297B.01

Gifts to, motor vehicles, Minn. Statutes 2023 168.27, 297B.01

Leased motor vehicles, Minn. Statutes 2023 168.27, 297B.03

Nonprofit charitable organizations, see same under this topic

Registered combined charitable organizations, see same under this topic

Sales by, occasional motor vehicle sales, Minn. Statutes 2023 168.27

Support Our Troops grants, Minn. Statutes 2023 168.1253, 190.19

Work for, by household goods carriers, Minn. Statutes 2023 221.171

Food assistance programs, venison distribution and reimbursement to programs, Minn. Statutes 2023 17.035

Foreign charitable organizations, service of process on, Minn. Statutes 2023 309.56

Fraternal benefit societies, see FRATERNAL BENEFIT SOCIETIES

Fraud, Minn. Statutes 2023 309.55, 309.581

Fund raising

Abandoned cemeteries, improvement and maintenance, Minn. Statutes 2023 306.243

Financial statements, Minn. Statutes 2023 309.53

Generally, Minn. Statutes 2023 309.50 to 309.61

Sales and use taxes, exemptions, Minn. Statutes 2023 297A.70

Funds and accounts

Management, uniform act

Application of law to existing funds, Minn. Statutes 2023 309.765

Citation, Minn. Statutes 2023 309.73

Compliance, review, Minn. Statutes 2023 309.76

Definitions, Minn. Statutes 2023 309.735

Delegation to external agent, Minn. Statutes 2023 309.75

Electronic signatures, Minn. Statutes 2023 309.77

Generally, Minn. Statutes 2023 309.745

Restrictions on use, release or modification, Minn. Statutes 2023 309.755

Standards of conduct, Minn. Statutes 2023 309.74

Professional fund-raisers, registration, auctioneers exempted, Minn. Statutes 2023 309.515

Gambling, see GAMBLING

Health equity, procuring grants and contracts, Health Department, Minn. Statutes 2023 144.9821

Income, financial statements, Minn. Statutes 2023 309.53

Informant reward programs, Minn. Statutes 2023 13.82, 309.52, 309.53

Injunctions, violations of laws or rules, Minn. Statutes 2023 309.57

Insignia, duplication or similarity to other insignia, Minn. Statutes 2023 309.55

Inspections, Minn. Statutes 2023 309.54

Investigations

Attorney general, duties, Minn. Statutes 2023 309.533

Commerce Department, duties, Minn. Statutes 2023 45.027

Costs, payment, Minn. Statutes 2023 309.57

Judgments, violations of laws or rules, Minn. Statutes 2023 309.57

Jurisdiction, district court, duties, Minn. Statutes 2023 309.57

Life insurance, charitable organizations as beneficiaries or owners, Minn. Statutes 2023 309.72

Liquor licenses, Minn. Statutes 2023 340A.403, 340A.404

Mail and mailing, solicitation of charitable funds, Minn. Statutes 2023 309.50, 309.556

Management and general costs, financial statements, Minn. Statutes 2023 309.53

Managing group

Certificates and certification, Minn. Statutes 2023 309.52

Resolutions by, Minn. Statutes 2023 309.52, 309.53

Misrepresentation, Minn. Statutes 2023 309.55, 309.581

Motor vehicles, motor carrier insurance, exemption, Minn. Statutes 2023 221.141

Names, Minn. Statutes 2023 309.52, 309.55

Nonprofit charitable organizations

Distressed food donations, Minn. Statutes 2023 604A.10

Healthy eating, here at home program, grants, Minn. Statutes 2023 138.912

Motor vehicles, Minn. Statutes 2023 168.012

Rulemaking, Minn. Statutes 2023 309.52

Small business loans, Minn. Statutes 2023 334.011

Nonprofit corporations law, election of application, Minn. Statutes 2023 317A.021

Nonresident charitable organizations, service of process on, Minn. Statutes 2023 309.56

Oaths, Minn. Statutes 2023 309.531, 309.533

Officers

Chief executive officer, Minn. Statutes 2023 309.52

Execution by, Minn. Statutes 2023 309.52, 309.53

Generally, Minn. Statutes 2023 309.531

Highest paid officers, disclosure, Minn. Statutes 2023 309.53

Names, using in public solicitation literature, Minn. Statutes 2023 309.55

Professional fund raisers, exclusion, Minn. Statutes 2023 309.50

Registration, Minn. Statutes 2023 309.52

Orders, violations of laws or rules, Minn. Statutes 2023 309.57

Organization (formation), registration, Minn. Statutes 2023 309.52

Parent organizations

Annual reports, Minn. Statutes 2023 309.53

Defined, Minn. Statutes 2023 309.50

Duties, Minn. Statutes 2023 309.50

Registration, Minn. Statutes 2023 309.52

Patents, bad faith claim of infringement, Minn. Statutes 2023 325D.72

Payments by

Abandoned cemeteries, money raised for, Minn. Statutes 2023 306.243

Annual reports, late fees, Minn. Statutes 2023 309.53

Investigations, costs, Minn. Statutes 2023 309.57

Registration fees, Minn. Statutes 2023 309.52, 309.53

Restitution, Minn. Statutes 2023 309.57

Solicited contributions, nonregistered organizations, Minn. Statutes 2023 309.55

Personal property taxes, exemption, Minn. Statutes 2023 272.02

Prescription drugs, sale, purchase, or trade, Minn. Statutes 2023 151.441

Private foundations law, Minn. Statutes 2023 317A.113

Professional fund raisers

Attorney general, duties regarding, Minn. Statutes 2023 309.59

Compensation and salaries, Minn. Statutes 2023 309.53

Contracts, Minn. Statutes 2023 309.52, 309.531

Data, classification, Minn. Statutes 2023 309.54

Defined, Minn. Statutes 2023 309.50

Disclosure, Minn. Statutes 2023 309.531, 309.556

Enforcement of law, Minn. Statutes 2023 309.582, 309.60

Exclusions, Minn. Statutes 2023 309.50

Financial statements, Minn. Statutes 2023 309.53

Generally, Minn. Statutes 2023 309.531

Inspections, Minn. Statutes 2023 309.54

Investigations, Minn. Statutes 2023 309.533

Nonresident professional fund raisers, Minn. Statutes 2023 309.56

Records, Minn. Statutes 2023 309.54

Registration, Minn. Statutes 2023 309.515, 309.52, 309.531

Reports given, Minn. Statutes 2023 309.515, 309.531

Rulemaking, Minn. Statutes 2023 309.591

Service of process on, Minn. Statutes 2023 5.25, 309.56

Severability of law, Minn. Statutes 2023 309.61

Violations and penalties, see same under this topic

Program services, financial statements, Minn. Statutes 2023 309.53

Property taxes, exemption, Minn. Statutes 2023 272.02

Public information and education programs

Disclosure, Minn. Statutes 2023 309.556

Financial statements, Minn. Statutes 2023 309.53

Purchasing, cooperative agreements, state contracts, Minn. Statutes 2023 16C.105

Radio advertising, solicitation of charitable funds, Minn. Statutes 2023 309.50, 309.556

Raffles, see RAFFLES

Receipts, Minn. Statutes 2023 309.53

Receivers, appointment, Minn. Statutes 2023 309.57

Records and record keeping, Minn. Statutes 2023 309.54

Registered agents, service of process on, Minn. Statutes 2023 309.56

Registered combined charitable organizations

Contributions to, see CHARITABLE CONTRIBUTIONS

Cooperative purchasing agreements, state contracts, Minn. Statutes 2023 16C.105

Fund raising, sales and use taxes, exemption, Minn. Statutes 2023 297A.70

Registration, Minn. Statutes 2023 43A.04, 43A.50

State employee contributions, Minn. Statutes 2023 43A.04

Registration

Auctioneers, exemption, Minn. Statutes 2023 309.515

Charitable gambling organizations, Minn. Statutes 2023 309.52, 309.53

Data, classification, Minn. Statutes 2023 309.54

Exemptions, Minn. Statutes 2023 309.515, 309.52

Fees, Minn. Statutes 2023 309.52, 309.53

Generally, Minn. Statutes 2023 309.52

Informant reward programs, Minn. Statutes 2023 309.52, 309.53

Not deemed endorsement by state, Minn. Statutes 2023 309.55

Professional fund raisers, Minn. Statutes 2023 309.515, 309.52, 309.531

Suspension, Minn. Statutes 2023 309.57

Reports given

Annual reports, Minn. Statutes 2023 309.515 to 309.55

False statements, Minn. Statutes 2023 309.581

Financial statements, Minn. Statutes 2023 309.52, 309.53, 309.581

Professional fund raisers, Minn. Statutes 2023 309.515, 309.531

Restitution, violations of laws or rules, Minn. Statutes 2023 309.57

Revenues, Minn. Statutes 2023 309.53

Sales by, solicitation of charitable funds, Minn. Statutes 2023 309.50, 309.556

Service club and religious notices, outdoor advertising, Minn. Statutes 2023 173.02, 173.08

Service of process on, generally, Minn. Statutes 2023 5.25, 309.56

Signatures, officers, Minn. Statutes 2023 309.531

Signs, outdoor advertising, Minn. Statutes 2023 173.02, 173.08

Solicitation of charitable funds

Campaigns, reports about, Minn. Statutes 2023 309.531

Definitions, Minn. Statutes 2023 309.50

Disclosure, Minn. Statutes 2023 309.531, 309.556

Effect on service of process, Minn. Statutes 2023 309.56

Firefighters, Minn. Statutes 2023 465.90

Income, financial statements, Minn. Statutes 2023 309.53

Methods, Minn. Statutes 2023 309.50

Payment or contribution to nonregistered charitable organizations, Minn. Statutes 2023 309.55

Professional fund raisers, see same under this topic

Receipts, financial statements, Minn. Statutes 2023 309.53

Registration, Minn. Statutes 2023 309.52

Reports about, Minn. Statutes 2023 309.531

Solicitation notice, Minn. Statutes 2023 309.531

Telephone calls, Minn. Statutes 2023 309.50, 309.556

Transfer of funds solicited by others, Minn. Statutes 2023 309.515

Uniformed public employees, soliciting prohibited, Minn. Statutes 2023 309.55

Violations, Minn. Statutes 2023 309.55, 609.2336

State employees, see Registered combined charitable organizations under this topic

Statutory cities, charity bureaus, establishing, Minn. Statutes 2023 447.04

Statutory rule against perpetuities, nonvested property, interests, Minn. Statutes 2023 501A.04

Stipulations, violations, assurance of discontinuance, Minn. Statutes 2023 309.57

Subscriptions, solicitation of charitable funds, Minn. Statutes 2023 309.50, 309.556

Surety bonds, professional fund raisers, Minn. Statutes 2023 309.531

Tax deductions, charitable contributions, disclosure, Minn. Statutes 2023 309.556

Tax returns, Minn. Statutes 2023 309.53

Taxes

Exemptions, generally, Minn. Const. art 10 s 1

Tax-exempt status, registration, Minn. Statutes 2023 309.52

Telegrams, solicitation of charitable funds, Minn. Statutes 2023 309.50, 309.556

Telephone calls, solicitation of charitable funds, Minn. Statutes 2023 309.50, 309.556

Television advertising, solicitation of charitable funds, Minn. Statutes 2023 309.50, 309.556

Tickets (events), solicitation of charitable funds, Minn. Statutes 2023 309.50, 309.556

Trademarks and trade names, duplication or similarity to other marks or names, Minn. Statutes 2023 309.55

Transfers of money or property

Out of Minnesota, financial statements, Minn. Statutes 2023 309.53

Transfers to, exclusions from Fraudulent Transfer Act, Minn. Statutes 2023 513.41

Trustees

Certificates and certification, Minn. Statutes 2023 309.52

Names, using in public solicitation literature, Minn. Statutes 2023 309.55

Registration, Minn. Statutes 2023 309.52

Resolutions by, Minn. Statutes 2023 309.52, 309.53

Trusts, others treated as qualified beneficiaries for notice, Minn. Statutes 2023 501C.0110

Trusts for benefit of, see CHARITABLE TRUSTS

Unfair and deceptive practices, Minn. Statutes 2023 309.55, 309.581

Violations and penalties

Discontinuance of violations, assurance, Minn. Statutes 2023 309.57

Generally, Minn. Statutes 2023 309.55, 309.581

Injunctions, Minn. Statutes 2023 309.57

Laws or rules violations, investigations, Minn. Statutes 2023 309.533

Solicitation of charitable contributions, criminal penalties, Minn. Statutes 2023 309.581, 609.2336

Volunteers, professional fund raisers, exclusion, Minn. Statutes 2023 309.50

Wine tastings, Minn. Statutes 2023 340A.418

Writing requirements

Assurance of discontinuance of violations, Minn. Statutes 2023 309.57

Laws or rules violations, statements of, Minn. Statutes 2023 309.533

Professional fund raisers, Minn. Statutes 2023 309.531

Public disclosure documents, Minn. Statutes 2023 309.556

Written requests, solicitation of charitable funds

Disclosure, Minn. Statutes 2023 309.556

Methods, Minn. Statutes 2023 309.50