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Minnesota Legislature

Office of the Revisor of Statutes

CHARITABLE ORGANIZATIONS

See also FOUNDATIONS

501(c)(3) organizations

Ambulance services, paramedic education programs, Minn. Statutes 2012 144E.285

Authorizing, charter schools, Minn. Statutes 2012 124D.10

Bus passes, discounts, Minn. Statutes 2012 473.408

Contributions to, political candidates or committees, Minn. Statutes 2012 211B.12

Definitions, Minn. Statutes 2012 349.12

Federal income tax exemptions, Minn. Statutes 2012 349.12

Food, beverage, and lodging regulations, exemptions, Minn. Statutes 2012 157.22

Gifts from, limited use motor vehicles, Minn. Statutes 2012 297B.01

Gifts to, motor vehicles, Minn. Statutes 2012 168.27, 2012 297B.01

Leased motor vehicles, Minn. Statutes 2012 168.27, 2012 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 2012 168.27

Support Our Troops grants

Eligibility, Minn. Statutes 2012 190.19

Gold Star license plates, Minn. Statutes 2012 168.1253

Work for, by household goods carriers, Minn. Statutes 2012 221.171

Accounting and bookkeeping, accounting year, Minn. Statutes 2012 309.50, 2012 309.52

Addresses, registration, Minn. Statutes 2012 309.52

Advertising

Outdoor advertising, Minn. Statutes 2012 173.02, 2012 173.08

Solicitation of charitable funds, Minn. Statutes 2012 309.50, 2012 309.556

Affiliated agencies

Annual reports, Minn. Statutes 2012 309.53

Registration, Minn. Statutes 2012 309.52

Agents, registered agents, Minn. Statutes 2012 309.56

Amateur Sports Commission, authority to establish, Minn. Statutes 2012 240A.03

Annual reports

Contributors, publication of names, Minn. Statutes 2012 309.55

Data, classification, Minn. Statutes 2012 309.54

Exemptions, Minn. Statutes 2012 309.515

Filing, Minn. Statutes 2012 309.52, 2012 309.53

Generally, Minn. Statutes 2012 309.53

Professional fund raisers, Minn. Statutes 2012 309.515

Area offices

Annual reports, Minn. Statutes 2012 309.515 to 2012 309.55

Registration, see same under this topic

Assumed names, duplication or similarity to other names, Minn. Statutes 2012 309.55

Attorney fees, violations of laws or rules, Minn. Statutes 2012 309.57

Attorney general, duties regarding, Minn. Statutes 2012 309.59

Audits and examinations

Annual revenue in excess of 350,000 dollars, Minn. Statutes 2012 309.53

Contributions in excess of 100,000 dollars, Minn. Statutes 2012 309.53

Financial statements, Minn. Statutes 2012 309.53

Informant reward programs, Minn. Statutes 2012 309.52

Barbers and barbering, registration exemptions, Minn. Statutes 2012 154.04

Board of directors

Certificates and certification, Minn. Statutes 2012 309.52

Directors, Minn. Statutes 2012 309.52, 2012 309.53, 2012 309.55

Resolutions by, Minn. Statutes 2012 309.52, 2012 309.53

Bona fide charities

Defined, Minn. Statutes 2012 32.70

Gifts to, dairy products, Minn. Statutes 2012 32.72

Branch offices

Annual reports, Minn. Statutes 2012 309.515 to 2012 309.55

Registration, see same under this topic

Brochures, solicitation of charitable funds, Minn. Statutes 2012 309.50, 2012 309.556

Bus passes, Minn. Statutes 2012 473.408

Cemeteries, abandoned, duties, Minn. Statutes 2012 306.243

Center for Arts Education, charitable foundation, Minn. Statutes 2012 129C.10

Certificates and certification, professional fund raisers, Minn. Statutes 2012 309.531

Chapter offices

Annual reports, Minn. Statutes 2012 309.515 to 2012 309.55

Registration, see same under this topic

Charitable agencies, affiliated agencies, Minn. Statutes 2012 309.52, 2012 309.53

Charitable corporations, see CHARITABLE CORPORATIONS

Charitable purposes, Minn. Statutes 2012 309.50

Charitable trusts, see CHARITABLE TRUSTS

Charity bureaus, statutory cities, establishing, Minn. Statutes 2012 447.04

Chief executive officer, registration, Minn. Statutes 2012 309.52

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

Compensation and salaries, Minn. Statutes 2012 309.52, 2012 309.53

Conservation easements, see under EASEMENTS

Contempts, assurance of discontinuance of violations, noncompliance, Minn. Statutes 2012 309.57

Contracts and agreements

Copies, Minn. Statutes 2012 309.52

False statements, Minn. Statutes 2012 309.581

Information exchange agreements, Minn. Statutes 2012 309.60

Professional fund raisers, Minn. Statutes 2012 309.531

Registration, Minn. Statutes 2012 309.52

Contributions, see CHARITABLE CONTRIBUTIONS

Contributors, Minn. Statutes 2012 309.55

Copies, contracts, Minn. Statutes 2012 309.52

Corporations, see CHARITABLE CORPORATIONS

Costs and disbursements (courts), Minn. Statutes 2012 309.57

Data, classification, Minn. Statutes 2012 309.54

Definitions

Dairy trade practices, Minn. Statutes 2012 32.70

Lawful gambling and gambling devices, Minn. Statutes 2012 349.12

Solicitation of charitable funds, Minn. Statutes 2012 309.50

Unemployment Insurance Law, Minn. Statutes 2012 268.035

Dental practice donation program, Minn. Statutes 2012 256.959

Directors, see Board of directors under this topic

Disbursements, financial statements, Minn. Statutes 2012 309.53

Disclosure

Compensation and salaries, highest paid directors, officers, and employees, Minn. Statutes 2012 309.53

Financial statements, Minn. Statutes 2012 309.53

Individual contributors, exemption, Minn. Statutes 2012 309.55

Professional fund raisers, Minn. Statutes 2012 309.531, 2012 309.556

Solicitation of charitable funds, Minn. Statutes 2012 309.556

Discount bus passes, Minn. Statutes 2012 473.408

Donors, restrictions on use of funds, Minn. Statutes 2012 309.755

Duties delegated to, abandoned cemeteries, improvement and maintenance, Minn. Statutes 2012 306.243

Employees

Highest paid employees, disclosure, Minn. Statutes 2012 309.53

Professional fund raisers, exclusion, Minn. Statutes 2012 309.50

Employers, charitable organizations defined as, Minn. Statutes 2012 268.035

Endorsements, registration not deemed endorsement by state, Minn. Statutes 2012 309.55

Enforcement of law

Attorney general, duties, Minn. Statutes 2012 309.57, 2012 309.582

Information exchange, reciprocal agreements, Minn. Statutes 2012 309.60

Escrow, assurance of discontinuance of violations, Minn. Statutes 2012 309.57

Excluded organizations, Minn. Statutes 2012 309.50

False advertising, Minn. Statutes 2012 309.55, 2012 309.581

False representation, Minn. Statutes 2012 309.55, 2012 309.581

False statements, Minn. Statutes 2012 309.55, 2012 309.581

Financial statements

False statements, Minn. Statutes 2012 309.581

Informant reward programs, exemption, Minn. Statutes 2012 309.52, 2012 309.53

Requirements, generally, Minn. Statutes 2012 309.53

Food assistance programs, venison distribution and reimbursement to programs, Minn. Statutes 2012 17.035

Foreign charitable organizations, service of process on, Minn. Statutes 2012 309.56

Fraternal benefit societies, see FRATERNAL BENEFIT SOCIETIES

Fraud, Minn. Statutes 2012 309.55, 2012 309.581

Frozen dairy foods, manufacture, Minn. Statutes 2012 32.56

Fund raising

Abandoned cemeteries, improvement and maintenance, Minn. Statutes 2012 306.243

Financial statements, Minn. Statutes 2012 309.53

Generally, Minn. Statutes 2012 309.50 to 2012 309.61

Sales and use taxes, exemptions, Minn. Statutes 2012 297A.70

Funds and accounts

Management, uniform act

Accumulation, Minn. Statutes 2012 309.745

Application of law to existing funds, Minn. Statutes 2012 309.765

Appropriation of funds for expenditure, Minn. Statutes 2012 309.745

Citation, Minn. Statutes 2012 309.73

Compliance, review, Minn. Statutes 2012 309.76

Definitions, Minn. Statutes 2012 309.735

Delegation to external agent, Minn. Statutes 2012 309.75

Electronic signatures, Minn. Statutes 2012 309.77

Endowment funds, Minn. Statutes 2012 309.745

Restrictions on use, release or modification, Minn. Statutes 2012 309.755

Standards of conduct, Minn. Statutes 2012 309.74

Professional fund-raisers, registration, auctioneers exempted, Minn. Statutes 2012 309.515

Gambling, see GAMBLING

Income, financial statements, Minn. Statutes 2012 309.53

Informant reward programs, Minn. Statutes 2012 13.82, 2012 309.52, 2012 309.53

Injunctions, violations of laws or rules, Minn. Statutes 2012 309.57

Insignia, duplication or similarity to other insignia, Minn. Statutes 2012 309.55

Inspections, Minn. Statutes 2012 309.54

Investigations

Attorney general, duties, Minn. Statutes 2012 309.533

Commerce Department, duties, Minn. Statutes 2012 45.027

Costs, payment, Minn. Statutes 2012 309.57

Judgments, violations of laws or rules, Minn. Statutes 2012 309.57

Jurisdiction, district court, duties, Minn. Statutes 2012 309.57

Life insurance, charitable organizations as beneficiaries or owners, Minn. Statutes 2012 309.72

Liquor licenses, Minn. Statutes 2012 340A.403, 2012 340A.404

Mail and mailing, solicitation of charitable funds, Minn. Statutes 2012 309.50, 2012 309.556

Management and general costs, financial statements, Minn. Statutes 2012 309.53

Managing group

Certificates and certification, Minn. Statutes 2012 309.52

Resolutions by, Minn. Statutes 2012 309.52, 2012 309.53

Misrepresentation, Minn. Statutes 2012 309.55, 2012 309.581

Motor vehicles, motor carrier insurance, exemption, Minn. Statutes 2012 221.141

Names, Minn. Statutes 2012 309.52, 2012 309.55

Nonprofit charitable organizations

Distressed food donations, Minn. Statutes 2012 604A.10

Motor vehicles, Minn. Statutes 2012 168.012

Rulemaking, Minn. Statutes 2012 309.52

Small business loans, Minn. Statutes 2012 334.011

Nonprofit corporations law, election of application, Minn. Statutes 2012 317A.021

Nonresident charitable organizations, service of process on, Minn. Statutes 2012 309.56

Oaths, Minn. Statutes 2012 309.531, 2012 309.533

Officers

Chief executive officer, Minn. Statutes 2012 309.52

Execution by, Minn. Statutes 2012 309.52, 2012 309.53

Generally, Minn. Statutes 2012 309.531

Highest paid officers, disclosure, Minn. Statutes 2012 309.53

Names, using in public solicitation literature, Minn. Statutes 2012 309.55

Professional fund raisers, exclusion, Minn. Statutes 2012 309.50

Registration, Minn. Statutes 2012 309.52

Orders, violations of laws or rules, Minn. Statutes 2012 309.57

Organization (formation), registration, Minn. Statutes 2012 309.52

Parent organizations

Annual reports, Minn. Statutes 2012 309.53

Defined, Minn. Statutes 2012 309.50

Duties, Minn. Statutes 2012 309.50

Registration, Minn. Statutes 2012 309.52

Payments by

Abandoned cemeteries, money raised for, Minn. Statutes 2012 306.243

Annual reports, late fees, Minn. Statutes 2012 309.53

Express company charges and rates, exemptions, Minn. Statutes 2012 218.021

Investigations, costs, Minn. Statutes 2012 309.57

Railroad charges and rates, exemptions, Minn. Statutes 2012 218.021

Registration fees, Minn. Statutes 2012 309.52, 2012 309.53

Restitution, Minn. Statutes 2012 309.57

Solicited contributions, nonregistered organizations, Minn. Statutes 2012 309.55

Personal property taxes, exemption, Minn. Statutes 2012 272.02

Prescription drugs, sale, purchase, or trade, Minn. Statutes 2012 151.44

Private foundations law, Minn. Statutes 2012 317A.113

Professional fund raisers

Attorney general, duties regarding, Minn. Statutes 2012 309.59

Compensation and salaries, Minn. Statutes 2012 309.53

Contracts, Minn. Statutes 2012 309.52, 2012 309.531

Data, classification, Minn. Statutes 2012 309.54

Defined, Minn. Statutes 2012 309.50

Disclosure, Minn. Statutes 2012 309.531, 2012 309.556

Enforcement of law, Minn. Statutes 2012 309.582, 2012 309.60

Exclusions, Minn. Statutes 2012 309.50

Financial statements, Minn. Statutes 2012 309.53

Generally, Minn. Statutes 2012 309.531

Inspections, Minn. Statutes 2012 309.54

Investigations, Minn. Statutes 2012 309.533

Nonresident professional fund raisers, Minn. Statutes 2012 309.56

Records, Minn. Statutes 2012 309.54

Registration, Minn. Statutes 2012 309.515, 2012 309.52, 2012 309.531

Reports given, Minn. Statutes 2012 309.515, 2012 309.531

Rulemaking, Minn. Statutes 2012 309.591

Service of process on, Minn. Statutes 2012 5.25, 2012 309.56

Severability of law, Minn. Statutes 2012 309.61

Violations and penalties, see same under this topic

Program services, financial statements, Minn. Statutes 2012 309.53

Property taxes, exemption, Minn. Statutes 2012 272.02

Public information and education programs

Disclosure, Minn. Statutes 2012 309.556

Financial statements, Minn. Statutes 2012 309.53

Purchasing, cooperative agreements, state contracts, Minn. Statutes 2012 16C.03

Radio advertising, solicitation of charitable funds, Minn. Statutes 2012 309.50, 2012 309.556

Raffles, see RAFFLES

Receipts, Minn. Statutes 2012 309.53

Receivers, appointment, Minn. Statutes 2012 309.57

Records and record keeping, Minn. Statutes 2012 309.54

Registered agents, service of process on, Minn. Statutes 2012 309.56

Registered combined charitable organizations

Contributions to, see CHARITABLE CONTRIBUTIONS

Cooperative purchasing agreements, state contracts, Minn. Statutes 2012 16C.03

Fund raising, sales and use taxes, exemption, Minn. Statutes 2012 297A.70

Registration, Minn. Statutes 2012 43A.04, 2012 43A.50

State employee contributions, Minn. Statutes 2012 43A.04

Registration

Auctioneers, exemption, Minn. Statutes 2012 309.515

Charitable gambling organizations, Minn. Statutes 2012 309.52, 2012 309.53

Data, classification, Minn. Statutes 2012 309.54

Exemptions, Minn. Statutes 2012 309.515, 2012 309.52

Fees, Minn. Statutes 2012 309.52, 2012 309.53

Generally, Minn. Statutes 2012 309.52

Informant reward programs, Minn. Statutes 2012 309.52, 2012 309.53

Not deemed endorsement by state, Minn. Statutes 2012 309.55

Professional fund raisers, Minn. Statutes 2012 309.515, 2012 309.52, 2012 309.531

Suspension, Minn. Statutes 2012 309.57

Reports given

Annual reports, Minn. Statutes 2012 309.515 to 2012 309.55

False statements, Minn. Statutes 2012 309.581

Financial statements, Minn. Statutes 2012 309.52, 2012 309.53, 2012 309.581

Professional fund raisers, Minn. Statutes 2012 309.515, 2012 309.531

Restitution, violations of laws or rules, Minn. Statutes 2012 309.57

Revenues, Minn. Statutes 2012 309.53

Sales by, solicitation of charitable funds, Minn. Statutes 2012 309.50, 2012 309.556

Service club and religious notices, outdoor advertising, Minn. Statutes 2012 173.02, 2012 173.08

Service of process on, generally, Minn. Statutes 2012 5.25, 2012 309.56

Signatures, officers, Minn. Statutes 2012 309.531

Signs, outdoor advertising, Minn. Statutes 2012 173.02, 2012 173.08

Solicitation of charitable funds

Campaigns, reports about, Minn. Statutes 2012 309.531

Definitions, Minn. Statutes 2012 309.50

Disclosure, Minn. Statutes 2012 309.531, 2012 309.556

Effect on service of process, Minn. Statutes 2012 309.56

Firefighters, Minn. Statutes 2012 465.90

Income, financial statements, Minn. Statutes 2012 309.53

Methods, Minn. Statutes 2012 309.50

Payment or contribution to nonregistered charitable organizations, Minn. Statutes 2012 309.55

Professional fund raisers, see same under this topic

Receipts, financial statements, Minn. Statutes 2012 309.53

Registration, Minn. Statutes 2012 309.52

Reports about, Minn. Statutes 2012 309.531

Solicitation notice, Minn. Statutes 2012 309.531

Telephone calls, Minn. Statutes 2012 309.50, 2012 309.556

Transfer of funds solicited by others, Minn. Statutes 2012 309.515

Uniformed public employees, soliciting prohibited, Minn. Statutes 2012 309.55

Violations, Minn. Statutes 2012 309.55, 2012 609.2336

State employees, see Registered combined charitable organizations under this topic

Statutory cities, charity bureaus, establishing, Minn. Statutes 2012 447.04

Statutory rule against perpetuities, nonvested property, interests, Minn. Statutes 2012 501A.04

Stipulations, violations, assurance of discontinuance, Minn. Statutes 2012 309.57

Subscriptions, solicitation of charitable funds, Minn. Statutes 2012 309.50, 2012 309.556

Surety bonds, professional fund raisers, Minn. Statutes 2012 309.531

Tax deductions, charitable contributions, disclosure, Minn. Statutes 2012 309.556

Tax returns, Minn. Statutes 2012 309.53

Taxes

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

Tax-exempt status, registration, Minn. Statutes 2012 309.52

Telegrams, solicitation of charitable funds, Minn. Statutes 2012 309.50, 2012 309.556

Telephone calls, solicitation of charitable funds, Minn. Statutes 2012 309.50, 2012 309.556

Television advertising, solicitation of charitable funds, Minn. Statutes 2012 309.50, 2012 309.556

Tickets (events), solicitation of charitable funds, Minn. Statutes 2012 309.50, 2012 309.556

Trademarks and trade names, duplication or similarity to other marks or names, Minn. Statutes 2012 309.55

Transfers of money or property

Out of Minnesota, financial statements, Minn. Statutes 2012 309.53

Transfers to, exclusions from Fraudulent Transfer Act, Minn. Statutes 2012 513.41

Trustees

Certificates and certification, Minn. Statutes 2012 309.52

Names, using in public solicitation literature, Minn. Statutes 2012 309.55

Registration, Minn. Statutes 2012 309.52

Resolutions by, Minn. Statutes 2012 309.52, 2012 309.53

Trusts for benefit of, see CHARITABLE TRUSTS

Unfair and deceptive practices, Minn. Statutes 2012 309.55, 2012 309.581

Violations and penalties

Discontinuance of violations, assurance, Minn. Statutes 2012 309.57

Generally, Minn. Statutes 2012 309.55, 2012 309.581

Injunctions, Minn. Statutes 2012 309.57

Laws or rules violations, investigations, Minn. Statutes 2012 309.533

Solicitation of charitable contributions, criminal penalties, Minn. Statutes 2012 309.581, 2012 609.2336

Volunteers, professional fund raisers, exclusion, Minn. Statutes 2012 309.50

Wine tastings, Minn. Statutes 2012 340A.418

Writing requirements

Assurance of discontinuance of violations, Minn. Statutes 2012 309.57

Laws or rules violations, statements of, Minn. Statutes 2012 309.533

Professional fund raisers, Minn. Statutes 2012 309.531

Public disclosure documents, Minn. Statutes 2012 309.556

Written requests, solicitation of charitable funds

Disclosure, Minn. Statutes 2012 309.556

Methods, Minn. Statutes 2012 309.50