2006 Minnesota Statutes

349.154 EXPENDITURE OF NET PROFITS FROM LAWFUL GAMBLING.
    Subdivision 1. Standards for certain organizations. The board shall by rule prescribe
standards that must be met by any licensed organization that is a 501(c)(3) organization. The
standards must provide:
(1) operating standards for the organization, including a maximum percentage or percentages
of the organization's total expenditures that may be expended for the organization's administration
and operation; and
(2) standards for any expenditure by the organization of net profits from lawful gambling,
including a requirement that the expenditure be related to the primary purpose of the organization.
    Subd. 2. Net profit reports. (a) Each licensed organization must report monthly to the board
on a form prescribed by the board each expenditure and contribution of net profits from lawful
gambling. The reports must provide for each expenditure or contribution:
(1) the name, address, and telephone number of the recipient of the expenditure or
contribution;
(2) the date the contribution was approved by the organization;
(3) the date, amount, and check number or electronic transfer confirmation number of the
expenditure or contribution;
(4) a brief description of how the expenditure or contribution meets one or more of the
purposes in section 349.12, subdivision 25; and
(5) in the case of expenditures authorized under section 349.12, subdivision 25, paragraph
(a), clause (7), whether the expenditure is for a facility or activity that primarily benefits male or
female participants.
(b) The board shall make available to the commissioners of revenue and public safety copies
of reports received under this subdivision and requested by them.
(c) The report required under this subdivision must provide for a separate accounting for
all expenditures made from the reporting organization's tax refund or credit authorized under
section 297E.02, subdivision 4, paragraph (d).
    Subd. 3.[Repealed, 1991 c 336 art 2 s 53]
    Subd. 3a. Expenditures for recreational, community, and athletic programs. An
organization that makes a greater percentage of its lawful purpose expenditures under section
349.12, subdivision 25, paragraph (a), clause (7), on facilities or activities for one gender
rather than another may not deny a reasonable request for funding of a facility or activity
for the underrepresented gender if the request is for funding for a facility or activity that is
a lawful purpose under that clause. An applicant for funding for a facility or activity for an
underrepresented gender who believes that an application for funding was denied in violation of
this subdivision may file a complaint with the board. The board shall prescribe a form for the
complaint and shall furnish a copy of the form to any requester. The board shall investigate
each complaint filed and, if the board finds that the organization against which the complaint
was filed has violated this subdivision, shall issue an order directing the organization to take
such corrective action as the board deems necessary to bring the organization into compliance
with this subdivision.
History: 1989 c 334 art 2 s 51; 1990 c 590 art 1 s 16; 1991 c 336 art 2 s 16; 1994 c 633 art
5 s 35; 1996 c 471 art 13 s 17; 1997 c 231 art 7 s 33; 1998 c 322 s 2