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    Subdivision 1. Authority. A corporation organized under the laws of this state or a
corporation authorized to do business in this state may contribute to or for the uses enumerated in
subdivisions 2 to 4, the sums its board of directors or trustees considers proper.
    Subd. 2. Governmental units. The corporation may contribute to the United States, a state,
territory or political subdivision of it or the District of Columbia, or a possession of the United
States, for exclusively public purposes.
    Subd. 3. Charitable organizations. The corporation may contribute to a community chest,
corporation, organization, trust, fund, association or foundation, organized and operating for
religious, charitable, philanthropic, benevolent, scientific, veteran rehabilitation service, literary,
artistic, educational, civic or patriotic purposes or for the prevention of cruelty to children
or animals.
    Subd. 4. Veteran's organizations and lodges. The corporation may contribute to a fraternal
society, order or association, operating under the lodge system if the contributions or gifts are to
be used for the purposes specified in subdivision 3, or posts or organizations of war veterans or an
auxiliary unit or society of the posts or organizations if no part of their net income inures to the
benefit of a private shareholder or individual.
History: 1949 c 156 s 1; 1984 c 628 art 5 s 1

Official Publication of the State of Minnesota
Revisor of Statutes