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Minnesota Legislature

Office of the Revisor of Statutes

CHARITABLE ORGANIZATIONS

See also FOUNDATIONS

501(c)(3) organizations

Ambulance services, EMT-P training programs, Minn. Statutes 2004 144E.285

Definitions, lawful gambling and gambling devices, Minn. Statutes 2004 349.12

Federal income tax exemptions, Minn. Statutes 2004 349.12

Food, beverage, and lodging regulations, exemptions, Minn. Statutes 2004 157.22

Gifts from, limited use motor vehicles, Minn. Statutes 2004 297B.01

Gifts to, motor vehicles, Minn. Statutes 2004 168.27, 2004 297B.01

Leases by, occasional motor vehicle leases, Minn. Statutes 2004 168.27

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 2004 168.27

Sponsors and sponsorship, charter schools, Minn. Statutes 2004 124D.10

Accounting and bookkeeping

Accounting year, Minn. Statutes 2004 309.50, 2004 309.52

Addresses, registration, Minn. Statutes 2004 309.52

Advertising

Outdoor advertising, Minn. Statutes 2004 173.02, 2004 173.08

Solicitation of charitable funds, Minn. Statutes 2004 309.50, 2004 309.556

Affidavits, combined charitable campaign

Compliance, Minn. Statutes 2004 309.501

Affiliated agencies

Annual reports, Minn. Statutes 2004 309.53

Contributions to, Minn. Statutes 2004 309.501

Defined, Minn. Statutes 2004 309.501

Payments by, Minn. Statutes 2004 309.501

Registration, Minn. Statutes 2004 309.52

Tax-exempt status, Minn. Statutes 2004 309.501

Agents, registered agents, Minn. Statutes 2004 309.56

Amateur Sports Commission, authority to establish, Minn. Statutes 2004 240A.03

Annual reports

Contributors, publication of names, Minn. Statutes 2004 309.55

Data, classification, Minn. Statutes 2004 309.54

Exemptions, Minn. Statutes 2004 309.515

Filing, Minn. Statutes 2004 309.501, 2004 309.52, 2004 309.53

Generally, Minn. Statutes 2004 309.53

Professional fund raisers, Minn. Statutes 2004 309.515

Registered combined charitable organizations, Minn. Statutes 2004 309.501

Application of law

501(c)(3) organizations, ambulance services, Minn. Statutes 2004 144E.285

Annual reports, exemptions, Minn. Statutes 2004 309.515

Frozen dairy foods, Minn. Statutes 2004 32.56

Nonprofit corporations law, election of application, Minn. Statutes 2004 317A.021

Private foundations law, Minn. Statutes 2004 317A.113

Professional fund raisers, registration and reporting, Minn. Statutes 2004 309.515

Registration, exemptions, Minn. Statutes 2004 309.515, 2004 309.52

Area offices

Annual reports, Minn. Statutes 2004 309.501 to 2004 309.55

Registration, see same under this topic

Assumed names

Duplication or similarity to other names, Minn. Statutes 2004 309.55

Attorney fees, violations of laws or rules, Minn. Statutes 2004 309.57

Audits and examinations

Annual revenue in excess of 350,000 dollars, Minn. Statutes 2004 309.53

Contributions in excess of 100,000 dollars, Minn. Statutes 2004 309.53

Financial statements, Minn. Statutes 2004 309.53

Informant reward programs, Minn. Statutes 2004 309.52

Barbers and barbering, registration exemptions, Minn. Statutes 2004 154.04

Board of directors

Certificates and certification, Minn. Statutes 2004 309.52

Directors, Minn. Statutes 2004 309.52, 2004 309.53, 2004 309.55

Registered combined charitable organizations, Minn. Statutes 2004 309.501

Resolutions by, Minn. Statutes 2004 309.52, 2004 309.53

Bona fide charities

Defined, Minn. Statutes 2004 32.70

Gifts to, dairy products, Minn. Statutes 2004 32.72

Branch offices

Annual reports, Minn. Statutes 2004 309.501 to 2004 309.55

Registration, see same under this topic

Brochures, solicitation of charitable funds, Minn. Statutes 2004 309.50, 2004 309.556

Cemeteries, abandoned, duties, Minn. Statutes 2004 306.243

Center for Arts Education, charitable foundation, Minn. Statutes 2004 129C.10

Certificates and certification

Professional fund raisers, Minn. Statutes 2004 309.531

Chapter offices

Annual reports, Minn. Statutes 2004 309.501 to 2004 309.55

Registration, see same under this topic

Charitable agencies

Affiliated agencies, Minn. Statutes 2004 309.501, 2004 309.52, 2004 309.53

Defined, Minn. Statutes 2004 309.501

Tax-exempt status, Minn. Statutes 2004 309.501

Charitable corporations, see CHARITABLE CORPORATIONS

Charitable purposes, Minn. Statutes 2004 309.50, 2004 309.501

Charitable trusts, see CHARITABLE TRUSTS

Charity bureaus, statutory cities, establishing, Minn. Statutes 2004 447.04

Chief executive officer, registration, Minn. Statutes 2004 309.52

Combined charitable organizations

Registered combined charitable organizations, Minn. Statutes 2004 309.531

Compensation and salaries, Minn. Statutes 2004 309.52, 2004 309.53

Compliance requirements, Minn. Statutes 2004 309.501

Conservation easements, see under EASEMENTS

Contempts, assurance of discontinuance of violations, noncompliance, Minn. Statutes 2004 309.57

Contracts

Copies, Minn. Statutes 2004 309.52

False statements, Minn. Statutes 2004 309.581

Information exchange agreements, Minn. Statutes 2004 309.60

Professional fund raisers, Minn. Statutes 2004 309.531

Registration, Minn. Statutes 2004 309.52

Contributions, see CHARITABLE CONTRIBUTIONS

Contributors, Minn. Statutes 2004 309.55

Copies, contracts, Minn. Statutes 2004 309.52

Corporations, see CHARITABLE CORPORATIONS

Costs and disbursements (courts), Minn. Statutes 2004 309.57

Data, classification, Minn. Statutes 2004 309.54

Definitions

Dairy trade practices, Minn. Statutes 2004 32.70

Registered combined charitable organizations, Minn. Statutes 2004 309.501

Solicitation of charitable funds, Minn. Statutes 2004 309.50

Unemployment Insurance Law, Minn. Statutes 2004 268.035

Volunteer health care provider program, Minn. Statutes 2004 214.40

Dental practice donation program, Minn. Statutes 2004 256.959

Directors, see Board of directors under this topic

Disbursements, financial statements, Minn. Statutes 2004 309.53

Disclosure

Compensation and salaries, highest paid directors, officers, and employees, Minn. Statutes 2004 309.53

Financial statements, Minn. Statutes 2004 309.53

Individual contributors, exemption, Minn. Statutes 2004 309.55

Professional fund raisers, Minn. Statutes 2004 309.531, 2004 309.556

Solicitation of charitable funds, Minn. Statutes 2004 309.556

Duties delegated to, abandoned cemeteries

Improvement and maintenance, Minn. Statutes 2004 306.243

Employees

Highest paid employees, disclosure, Minn. Statutes 2004 309.53

Professional fund raisers, exclusion, Minn. Statutes 2004 309.50

Employers, charitable organizations defined as, Minn. Statutes 2004 268.035

Endorsements

Registration not deemed endorsement by state, Minn. Statutes 2004 309.55

Enforcement of law

Attorney general, duties, Minn. Statutes 2004 309.57, 2004 309.582

Information exchange, reciprocal agreements, Minn. Statutes 2004 309.60

Escrow, assurance of discontinuance of violations, Minn. Statutes 2004 309.57

Excluded organizations, Minn. Statutes 2004 309.50

False advertising, Minn. Statutes 2004 309.55, 2004 309.581

False representation, Minn. Statutes 2004 309.55, 2004 309.581

False statements, Minn. Statutes 2004 309.55, 2004 309.581

Federated funding campaigns, Minn. Statutes 2004 309.501

Financial statements

False statements, Minn. Statutes 2004 309.581

Informant reward programs, exemption, Minn. Statutes 2004 309.52, 2004 309.53

Requirements, generally, Minn. Statutes 2004 309.53

Foreign charitable organizations

Service of process on, Minn. Statutes 2004 309.56

Fraternal benefit societies, see FRATERNAL BENEFIT SOCIETIES

Fraud, Minn. Statutes 2004 309.55, 2004 309.581

Fund raising

Abandoned cemeteries, improvement and maintenance, Minn. Statutes 2004 306.243

Costs, defined, Minn. Statutes 2004 309.50

Financial statements, Minn. Statutes 2004 309.53

Registered combined charitable organizations, Minn. Statutes 2004 309.501

Sales and use taxes, exemptions, Minn. Statutes 2004 297A.70

Gambling, see GAMBLING

Income, financial statements, Minn. Statutes 2004 309.53

Informant reward programs, Minn. Statutes 2004 13.82, 2004 309.52, 2004 309.53

Injunctions, violations of laws or rules, Minn. Statutes 2004 309.57

Insignia, duplication or similarity to other insignia, Minn. Statutes 2004 309.55

Inspections, Minn. Statutes 2004 309.54

Interpretation of law

Attorney general, powers and duties, Minn. Statutes 2004 309.59

Investigations

Attorney general, duties, Minn. Statutes 2004 309.533

Commerce Department, duties, Minn. Statutes 2004 45.027

Costs, payment, Minn. Statutes 2004 309.57

Judgments, violations of laws or rules, Minn. Statutes 2004 309.57

Jurisdiction, district court, duties, Minn. Statutes 2004 309.57

Life insurance, charitable organizations as beneficiaries or owners, Minn. Statutes 2004 61A.073, 2004 309.72

Liquor licenses, Minn. Statutes 2004 340A.403, 2004 340A.404

Mail and mailing

Solicitation of charitable funds, Minn. Statutes 2004 309.50, 2004 309.556

Management and general costs

Defined, Minn. Statutes 2004 309.50

Financial statements, Minn. Statutes 2004 309.53

Registered combined charitable organizations, Minn. Statutes 2004 309.501

Managing group

Certificates and certification, Minn. Statutes 2004 309.52

Resolutions by, Minn. Statutes 2004 309.52, 2004 309.53

Misrepresentation, Minn. Statutes 2004 309.55, 2004 309.581

Names, Minn. Statutes 2004 309.52, 2004 309.55

Nonprofit charitable organizations

Defined, Minn. Statutes 2004 604A.10

Distressed food donations, Minn. Statutes 2004 604A.10

Motor vehicles, Minn. Statutes 2004 168.012

Notice given, small business loans, Minn. Statutes 2004 334.011

Reports given, small business loans, Minn. Statutes 2004 334.011

Small business loans, Minn. Statutes 2004 334.011

Nonresident charitable organizations

Service of process on, Minn. Statutes 2004 309.56

Oaths, Minn. Statutes 2004 309.531, 2004 309.533

Officers

Approvals by, Minn. Statutes 2004 309.531

Chief executive officer, Minn. Statutes 2004 309.52

Execution by, Minn. Statutes 2004 309.52, 2004 309.53

Highest paid officers, disclosure, Minn. Statutes 2004 309.53

Names, using in public solicitation literature, Minn. Statutes 2004 309.55

Oaths, Minn. Statutes 2004 309.531

Professional fund raisers, exclusion, Minn. Statutes 2004 309.50

Registration, Minn. Statutes 2004 309.52

Signatures, Minn. Statutes 2004 309.531

Orders, violations of laws or rules, Minn. Statutes 2004 309.57

Organization (formation), registration, Minn. Statutes 2004 309.52

Parent organizations

Annual reports, Minn. Statutes 2004 309.53

Defined, Minn. Statutes 2004 309.50

Duties, Minn. Statutes 2004 309.50

Registration, Minn. Statutes 2004 309.52

Payments by

Abandoned cemeteries, money raised for, Minn. Statutes 2004 306.243

Annual reports, late fees, Minn. Statutes 2004 309.53

Express company rates and charges, exemptions, Minn. Statutes 2004 218.021

Federated funding organizations, registration fees, Minn. Statutes 2004 309.501

Fees, disclosure, Minn. Statutes 2004 309.501

Investigations, costs, Minn. Statutes 2004 309.57

Railroad rates and charges, exemptions, Minn. Statutes 2004 218.021

Registration fees, Minn. Statutes 2004 309.52, 2004 309.53

Restitution, Minn. Statutes 2004 309.57

Solicited contributions, nonregistered organizations, Minn. Statutes 2004 309.55

Personal property taxes, exemption, Minn. Statutes 2004 272.02

Prescription drugs, sale, purchase, or trade, Minn. Statutes 2004 151.44

Professional fund raisers

Certificates and certification, financial reports, Minn. Statutes 2004 309.531

Compensation and salaries, Minn. Statutes 2004 309.53

Contracts, Minn. Statutes 2004 309.52, 2004 309.531

Data, classification, Minn. Statutes 2004 309.54

Defined, Minn. Statutes 2004 309.50

Disclosure, Minn. Statutes 2004 309.531, 2004 309.556

Enforcement of law, Minn. Statutes 2004 309.582, 2004 309.60

Exclusions, Minn. Statutes 2004 309.50

Financial statements, Minn. Statutes 2004 309.53

Inspections, Minn. Statutes 2004 309.54

Interpretation of law, Minn. Statutes 2004 309.59

Investigations, Minn. Statutes 2004 309.533

Liability bond, Minn. Statutes 2004 309.531

Names of charitable organizations, authorized use, Minn. Statutes 2004 309.531

Nonresident professional fund raisers, Minn. Statutes 2004 309.56

Oaths, Minn. Statutes 2004 309.531

Payments by, registration fees, Minn. Statutes 2004 309.531

Records, Minn. Statutes 2004 309.54

Registration, Minn. Statutes 2004 309.515, 2004 309.52, 2004 309.531

Reports given, Minn. Statutes 2004 309.515, 2004 309.531

Rulemaking, Minn. Statutes 2004 309.591

Service of process on, Minn. Statutes 2004 5.25, 2004 309.56

Severability of law, Minn. Statutes 2004 309.61

Signatures, Minn. Statutes 2004 309.531

Solicitation notice, certification, Minn. Statutes 2004 309.531

Surety bond, Minn. Statutes 2004 309.531

Violations and penalties, see same under this topic

Writing, Minn. Statutes 2004 309.531

Program services, financial statements, Minn. Statutes 2004 309.53

Property taxes, exemption, Minn. Statutes 2004 272.02

Public information and education programs

Disclosure, Minn. Statutes 2004 309.556

Financial statements, Minn. Statutes 2004 309.53

Radio advertising

Solicitation of charitable funds, Minn. Statutes 2004 309.50, 2004 309.556

Raffles, see RAFFLES

Receipts, Minn. Statutes 2004 309.53

Receivers, appointment, Minn. Statutes 2004 309.57

Records and record keeping, Minn. Statutes 2004 309.54

Registered agents, service of process on, Minn. Statutes 2004 309.56

Registered combined charitable organizations

Contributions to, see CHARITABLE CONTRIBUTIONS

Fund raising, sales and use taxes, exemption, Minn. Statutes 2004 297A.70

Generally, Minn. Statutes 2004 309.501

Registration, Minn. Statutes 2004 43A.04, 2004 309.501

State employee contributions, coordination, Minn. Statutes 2004 43A.04

State Employee Voluntary Board, oversight by, Minn. Statutes 2004 43A.04

Registration

Charitable gambling organizations, Minn. Statutes 2004 309.52, 2004 309.53

Data, classification, Minn. Statutes 2004 309.54

Exemptions, Minn. Statutes 2004 309.515, 2004 309.52

Federated funding organizations, Minn. Statutes 2004 309.501

Fees, Minn. Statutes 2004 309.52, 2004 309.53

Generally, Minn. Statutes 2004 309.52

Informant reward programs, Minn. Statutes 2004 309.52, 2004 309.53

Not deemed endorsement by state, Minn. Statutes 2004 309.55

Professional fund raisers, Minn. Statutes 2004 309.515, 2004 309.52, 2004 309.531

Registered combined charitable organizations, Minn. Statutes 2004 309.501

Suspension, Minn. Statutes 2004 309.57

Reports given

Annual reports, Minn. Statutes 2004 309.501 to 2004 309.55

False statements, Minn. Statutes 2004 309.581

Financial statements, Minn. Statutes 2004 309.52, 2004 309.53, 2004 309.581

Professional fund raisers, Minn. Statutes 2004 309.515, 2004 309.531

Restitution, violations of laws or rules, Minn. Statutes 2004 309.57

Revenues, Minn. Statutes 2004 309.53

Rulemaking about

Generally, Minn. Statutes 2004 309.591

Professional fund raisers, Minn. Statutes 2004 309.591

Registration, Minn. Statutes 2004 309.52

Sales by, solicitation of charitable funds, Minn. Statutes 2004 309.50, 2004 309.556

Securities, registration by notification, Minn. Statutes 2004 80A.09

Service club and religious notices

Outdoor advertising, Minn. Statutes 2004 173.02, 2004 173.08

Service of process on

Foreign charitable organizations, Minn. Statutes 2004 309.56

Generally, Minn. Statutes 2004 5.25, 2004 309.56

Nonresident professional fund raisers, Minn. Statutes 2004 309.56

Sheriffs, duties, Minn. Statutes 2004 309.56

Severability of law, Minn. Statutes 2004 309.61

Signatures, officers, Minn. Statutes 2004 309.531

Signs, outdoor advertising, Minn. Statutes 2004 173.02, 2004 173.08

Solicitation of charitable funds

Campaigns, reports about, Minn. Statutes 2004 309.531

Definitions, Minn. Statutes 2004 309.50

Disclosure, Minn. Statutes 2004 309.531, 2004 309.556

Effect on service of process, Minn. Statutes 2004 309.56

Income, financial statements, Minn. Statutes 2004 309.53

Methods, Minn. Statutes 2004 309.50

Payment or contribution to nonregistered charitable organizations, Minn. Statutes 2004 309.55

Professional fund raisers, see same under this topic

Receipts, financial statements, Minn. Statutes 2004 309.53

Registration, Minn. Statutes 2004 309.52

Reports about, Minn. Statutes 2004 309.531

Solicitation notice, Minn. Statutes 2004 309.531

Telephone calls, Minn. Statutes 2004 309.50, 2004 309.556

Transfer of funds solicited by others, Minn. Statutes 2004 309.515

Uniformed public employees, soliciting prohibited, Minn. Statutes 2004 309.55

Violations, Minn. Statutes 2004 609.2336

Violations, generally, Minn. Statutes 2004 309.55

State employees, see Registered combined charitable organizations under this topic

Statutory cities, charity bureaus, establishing, Minn. Statutes 2004 447.04

Statutory rule against perpetuities

Nonvested property, interests, Minn. Statutes 2004 501A.04

Stipulations, violations, assurance of discontinuance, Minn. Statutes 2004 309.57

Subscriptions

Solicitation of charitable funds, Minn. Statutes 2004 309.50, 2004 309.556

Surety bonds, professional fund raisers, Minn. Statutes 2004 309.531

Tax deductions, charitable contributions, disclosure, Minn. Statutes 2004 309.556

Tax returns, Minn. Statutes 2004 309.53

Taxes

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

Tax-exempt status, registration, Minn. Statutes 2004 309.52

Telegrams, solicitation of charitable funds, Minn. Statutes 2004 309.50, 2004 309.556

Telephone calls

Solicitation of charitable funds, Minn. Statutes 2004 309.50, 2004 309.556

Television advertising

Solicitation of charitable funds, Minn. Statutes 2004 309.50, 2004 309.556

Tickets (events)

Solicitation of charitable funds, Minn. Statutes 2004 309.50, 2004 309.556

Trademarks and trade names

Duplication or similarity to other marks or names, Minn. Statutes 2004 309.55

Transfers of money or property

Out of Minnesota, financial statements, Minn. Statutes 2004 309.53

Trustees

Certificates and certification, Minn. Statutes 2004 309.52

Names, using in public solicitation literature, Minn. Statutes 2004 309.55

Registration, Minn. Statutes 2004 309.52

Resolutions by, Minn. Statutes 2004 309.52, 2004 309.53

Trusts for benefit of, see CHARITABLE TRUSTS

Unfair and deceptive practices, Minn. Statutes 2004 309.55, 2004 309.581

Violations and penalties

Discontinuance of violations, assurance, Minn. Statutes 2004 309.57

False statements, Minn. Statutes 2004 309.581

Generally, Minn. Statutes 2004 309.55, 2004 309.581

Injunctions, Minn. Statutes 2004 309.57

Laws or rules violations, investigations, Minn. Statutes 2004 309.533

Solicitation of charitable contributions, criminal penalties, Minn. Statutes 2004 309.55, 2004 309.581, 2004 609.2336

Volunteers

Professional fund raisers, exclusion, Minn. Statutes 2004 309.50

Registered combined charitable organizations, directors, Minn. Statutes 2004 309.501

Wine tastings, Minn. Statutes 2004 340A.418

Writing requirements

Assurance of discontinuance of violations, Minn. Statutes 2004 309.57

Laws or rules violations, statements of, Minn. Statutes 2004 309.533

Professional fund raisers, Minn. Statutes 2004 309.531

Public disclosure documents, Minn. Statutes 2004 309.556

Written requests, solicitation of charitable funds

Disclosure, Minn. Statutes 2004 309.556

Methods, Minn. Statutes 2004 309.50