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Minnesota Legislature

Office of the Revisor of Statutes

309.515 EXEMPTIONS.
    Subdivision 1. Registration and reporting exemption. Subject to the provisions of
subdivisions 2 and 3, sections 309.52 and 309.53 shall not apply to any of the following:
(a) Charitable organizations:
(1) which did not receive total contributions in excess of $25,000, exclusive of the direct cost
of prizes given to the public by the charitable organization in connection with lawful gambling
conducted in compliance with chapter 349, from the public within or without this state during
the accounting year last ended, and
(2) which do not plan to receive total contributions in excess of such amount from the public
within or without this state during any accounting year, and
(3) whose functions and activities, including fund-raising, are performed wholly by persons
who are unpaid for their services, and
(4) none of whose assets or income inure to the benefit of or are paid to any officer.
For purposes of this chapter, a charitable organization shall be deemed to receive in addition
to contributions solicited from the public by it, the contributions solicited from the public by any
other person and transferred to it. Any organization constituted for a charitable purpose receiving
an allocation from a community chest, united fund or similar organization shall be deemed to
have solicited that allocation from the public.
(b) A religious society or organization which is exempt from filing a federal annual
information return pursuant to Internal Revenue Code, section 6033(a)(2)(A)(i) and (iii), and
Internal Revenue Code, section 6033(a)(2)(C)(i).
(c) Any educational institution which is under the general supervision of the commissioner
of education, the Board of Trustees of the Minnesota State Colleges and Universities, or the
University of Minnesota or any educational institution which is accredited by the University of
Minnesota or the North Central Association of Colleges and Secondary Schools, or by any other
national or regional accrediting association.
(d) A fraternal, patriotic, social, educational, alumni, professional, trade or learned society
which limits solicitation of contributions to persons who have a right to vote as a member. The
term "member" shall not include those persons who are granted a membership upon making
a contribution as the result of a solicitation.
(e) A charitable organization soliciting contributions for any person specified by name at the
time of the solicitation if all of the contributions received are transferred to the person named with
no restrictions on the person's expenditure of it and with no deductions whatsoever.
(f) A private foundation, as defined in section 509(a) of the Internal Revenue Code of 1954,
which did not solicit contributions from more than 100 persons during the accounting year last
ended.
    Subd. 2. Limitation. Where any such group or association or person soliciting for the
benefit of such group or association described in subdivision 1, clauses (a) and (d), employs a
professional fund-raiser to solicit or assist in the solicitation of contributions, sections 309.52 and
309.53 shall apply and such group or association or person shall file a registration statement as
provided in section 309.52 and an annual report as provided in section 309.53.
    Subd. 3.[Repealed, 1987 c 336 s 47]
History: 1973 c 349 s 2; 1973 c 762 s 5; 1975 c 321 s 2; 1978 c 601 s 5; 1983 c 284 s 17;
1985 c 248 s 70; 1986 c 444; 1987 c 336 s 28; 1989 c 151 s 1; 1996 c 395 s 18; 1998 c 398
art 5 s 55; 2003 c 130 s 12