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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 2006 144E.285

Definitions, Minn. Statutes 2006 349.12

Federal income tax exemptions, Minn. Statutes 2006 349.12

Food, beverage, and lodging regulations, exemptions, Minn. Statutes 2006 157.22

Gifts from, limited use motor vehicles, Minn. Statutes 2006 297B.01

Gifts to, motor vehicles, Minn. Statutes 2006 168.27, 2006 297B.01

Leases by, occasional motor vehicle leases, Minn. Statutes 2006 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 2006 168.27

Sponsors and sponsorship, charter schools, Minn. Statutes 2006 124D.10

Support Our Troops grants, eligibility, Minn. Statutes 2006 190.19

Work for, by household goods carriers, Minn. Statutes 2006 221.171

Accounting and bookkeeping

Accounting year, Minn. Statutes 2006 309.50, 2006 309.52

Addresses, registration, Minn. Statutes 2006 309.52

Advertising

Outdoor advertising, Minn. Statutes 2006 173.02, 2006 173.08

Solicitation of charitable funds, Minn. Statutes 2006 309.50, 2006 309.556

Affidavits, combined charitable campaign

Compliance, Minn. Statutes 2006 309.501

Affiliated agencies

Annual reports, Minn. Statutes 2006 309.53

Generally, Minn. Statutes 2006 309.501

Registration, Minn. Statutes 2006 309.52

Agents, registered agents, Minn. Statutes 2006 309.56

Amateur Sports Commission, authority to establish, Minn. Statutes 2006 240A.03

Annual reports

Contributors, publication of names, Minn. Statutes 2006 309.55

Data, classification, Minn. Statutes 2006 309.54

Exemptions, Minn. Statutes 2006 309.515

Filing, Minn. Statutes 2006 309.501, 2006 309.52, 2006 309.53

Generally, Minn. Statutes 2006 309.53

Professional fund raisers, Minn. Statutes 2006 309.515

Registered combined charitable organizations, Minn. Statutes 2006 309.501

Area offices

Annual reports, Minn. Statutes 2006 309.501 to 2006 309.55

Registration, see same under this topic

Assumed names

Duplication or similarity to other names, Minn. Statutes 2006 309.55

Attorney fees, violations of laws or rules, Minn. Statutes 2006 309.57

Attorney general, duties regarding, Minn. Statutes 2006 309.59

Audits and examinations

Annual revenue in excess of 350,000 dollars, Minn. Statutes 2006 309.53

Contributions in excess of 100,000 dollars, Minn. Statutes 2006 309.53

Financial statements, Minn. Statutes 2006 309.53

Informant reward programs, Minn. Statutes 2006 309.52

Barbers and barbering, registration exemptions, Minn. Statutes 2006 154.04

Board of directors

Certificates and certification, Minn. Statutes 2006 309.52

Directors, Minn. Statutes 2006 309.52, 2006 309.53, 2006 309.55

Registered combined charitable organizations, Minn. Statutes 2006 309.501

Resolutions by, Minn. Statutes 2006 309.52, 2006 309.53

Bona fide charities

Defined, Minn. Statutes 2006 32.70

Gifts to, dairy products, Minn. Statutes 2006 32.72

Branch offices

Annual reports, Minn. Statutes 2006 309.501 to 2006 309.55

Registration, see same under this topic

Brochures, solicitation of charitable funds, Minn. Statutes 2006 309.50, 2006 309.556

Cemeteries, abandoned, duties, Minn. Statutes 2006 306.243

Center for Arts Education, charitable foundation, Minn. Statutes 2006 129C.10

Certificates and certification

Professional fund raisers, Minn. Statutes 2006 309.531

Chapter offices

Annual reports, Minn. Statutes 2006 309.501 to 2006 309.55

Registration, see same under this topic

Charitable agencies

Affiliated agencies, Minn. Statutes 2006 309.501, 2006 309.52, 2006 309.53

Tax-exempt status, Minn. Statutes 2006 309.501

Charitable corporations, see CHARITABLE CORPORATIONS

Charitable purposes, Minn. Statutes 2006 309.50, 2006 309.501

Charitable trusts, see CHARITABLE TRUSTS

Charity bureaus, statutory cities, establishing, Minn. Statutes 2006 447.04

Chief executive officer, registration, Minn. Statutes 2006 309.52

Combined charitable organizations

Registered combined charitable organizations, Minn. Statutes 2006 309.531

Compensation and salaries, Minn. Statutes 2006 309.52, 2006 309.53

Compliance requirements, Minn. Statutes 2006 309.501

Conservation easements, see under EASEMENTS

Contempts, assurance of discontinuance of violations

Noncompliance, Minn. Statutes 2006 309.57

Contracts and agreements

Copies, Minn. Statutes 2006 309.52

False statements, Minn. Statutes 2006 309.581

Information exchange agreements, Minn. Statutes 2006 309.60

Professional fund raisers, Minn. Statutes 2006 309.531

Registration, Minn. Statutes 2006 309.52

Contributions, see CHARITABLE CONTRIBUTIONS

Contributors, Minn. Statutes 2006 309.55

Copies, contracts, Minn. Statutes 2006 309.52

Corporations, see CHARITABLE CORPORATIONS

Costs and disbursements (courts), Minn. Statutes 2006 309.57

Data, classification, Minn. Statutes 2006 309.54

Definitions

Dairy trade practices, Minn. Statutes 2006 32.70

Lawful gambling and gambling devices, Minn. Statutes 2006 349.12

Solicitation of charitable funds, Minn. Statutes 2006 309.50

Unemployment Insurance Law, Minn. Statutes 2006 268.035

Dental practice donation program, Minn. Statutes 2006 256.959

Directors, see Board of directors under this topic

Disbursements, financial statements, Minn. Statutes 2006 309.53

Disclosure

Compensation and salaries, highest paid directors, officers, and employees, Minn. Statutes 2006 309.53

Financial statements, Minn. Statutes 2006 309.53

Individual contributors, exemption, Minn. Statutes 2006 309.55

Professional fund raisers, Minn. Statutes 2006 309.531, 2006 309.556

Solicitation of charitable funds, Minn. Statutes 2006 309.556

Duties delegated to, abandoned cemeteries

Improvement and maintenance, Minn. Statutes 2006 306.243

Employees

Highest paid employees, disclosure, Minn. Statutes 2006 309.53

Professional fund raisers, exclusion, Minn. Statutes 2006 309.50

Employers, charitable organizations defined as, Minn. Statutes 2006 268.035

Endorsements

Registration not deemed endorsement by state, Minn. Statutes 2006 309.55

Enforcement of law

Attorney general, duties, Minn. Statutes 2006 309.57, 2006 309.582

Information exchange, reciprocal agreements, Minn. Statutes 2006 309.60

Escrow, assurance of discontinuance of violations, Minn. Statutes 2006 309.57

Excluded organizations, Minn. Statutes 2006 309.50

False advertising, Minn. Statutes 2006 309.55, 2006 309.581

False representation, Minn. Statutes 2006 309.55, 2006 309.581

False statements, Minn. Statutes 2006 309.55, 2006 309.581

Federated funding campaigns, Minn. Statutes 2006 309.501

Financial statements

False statements, Minn. Statutes 2006 309.581

Informant reward programs, exemption, Minn. Statutes 2006 309.52, 2006 309.53

Requirements, generally, Minn. Statutes 2006 309.53

Foreign charitable organizations

Service of process on, Minn. Statutes 2006 309.56

Fraternal benefit societies, see FRATERNAL BENEFIT SOCIETIES

Fraud, Minn. Statutes 2006 309.55, 2006 309.581

Frozen dairy foods, manufacture, Minn. Statutes 2006 32.56

Fund raising

Abandoned cemeteries, improvement and maintenance, Minn. Statutes 2006 306.243

Financial statements, Minn. Statutes 2006 309.53

Generally, Minn. Statutes 2006 309.50 to 2006 309.61

Registered combined charitable organizations, Minn. Statutes 2006 309.501

Sales and use taxes, exemptions, Minn. Statutes 2006 297A.70

Funds, management, generally, Minn. Statutes 2006 309.62 to 2006 309.71

Gambling, see GAMBLING

Income, financial statements, Minn. Statutes 2006 309.53

Informant reward programs, Minn. Statutes 2006 13.82, 2006 309.52, 2006 309.53

Injunctions, violations of laws or rules, Minn. Statutes 2006 309.57

Insignia, duplication or similarity to other insignia, Minn. Statutes 2006 309.55

Inspections, Minn. Statutes 2006 309.54

Investigations

Attorney general, duties, Minn. Statutes 2006 309.533

Commerce Department, duties, Minn. Statutes 2006 45.027

Costs, payment, Minn. Statutes 2006 309.57

Judgments, violations of laws or rules, Minn. Statutes 2006 309.57

Jurisdiction, district court, duties, Minn. Statutes 2006 309.57

Life insurance, charitable organizations as beneficiaries or owners, Minn. Statutes 2006 61A.073, 2006 309.72

Liquor licenses, Minn. Statutes 2006 340A.403, 2006 340A.404

Mail and mailing

Solicitation of charitable funds, Minn. Statutes 2006 309.50, 2006 309.556

Management and general costs

Financial statements, Minn. Statutes 2006 309.53

Registered combined charitable organizations, Minn. Statutes 2006 309.501

Managing group

Certificates and certification, Minn. Statutes 2006 309.52

Resolutions by, Minn. Statutes 2006 309.52, 2006 309.53

Misrepresentation, Minn. Statutes 2006 309.55, 2006 309.581

Names, Minn. Statutes 2006 309.52, 2006 309.55

Nonprofit charitable organizations

Distressed food donations, Minn. Statutes 2006 604A.10

Motor vehicles, Minn. Statutes 2006 168.012

Rulemaking, Minn. Statutes 2006 309.52

Small business loans, Minn. Statutes 2006 334.011

Nonprofit corporations law

Election of application, Minn. Statutes 2006 317A.021

Nonresident charitable organizations

Service of process on, Minn. Statutes 2006 309.56

Oaths, Minn. Statutes 2006 309.531, 2006 309.533

Officers

Chief executive officer, Minn. Statutes 2006 309.52

Execution by, Minn. Statutes 2006 309.52, 2006 309.53

Generally, Minn. Statutes 2006 309.531

Highest paid officers, disclosure, Minn. Statutes 2006 309.53

Names, using in public solicitation literature, Minn. Statutes 2006 309.55

Professional fund raisers, exclusion, Minn. Statutes 2006 309.50

Registration, Minn. Statutes 2006 309.52

Orders, violations of laws or rules, Minn. Statutes 2006 309.57

Organization (formation), registration, Minn. Statutes 2006 309.52

Parent organizations

Annual reports, Minn. Statutes 2006 309.53

Defined, Minn. Statutes 2006 309.50

Duties, Minn. Statutes 2006 309.50

Registration, Minn. Statutes 2006 309.52

Payments by

Abandoned cemeteries, money raised for, Minn. Statutes 2006 306.243

Annual reports, late fees, Minn. Statutes 2006 309.53

Express company charges and rates, exemptions, Minn. Statutes 2006 218.021

Federated funding organizations, registration fees, Minn. Statutes 2006 309.501

Fees, disclosure, Minn. Statutes 2006 309.501

Investigations, costs, Minn. Statutes 2006 309.57

Railroad charges and rates, exemptions, Minn. Statutes 2006 218.021

Registration fees, Minn. Statutes 2006 309.52, 2006 309.53

Restitution, Minn. Statutes 2006 309.57

Solicited contributions, nonregistered organizations, Minn. Statutes 2006 309.55

Personal property taxes, exemption, Minn. Statutes 2006 272.02

Prescription drugs, sale, purchase, or trade, Minn. Statutes 2006 151.44

Private foundations law, Minn. Statutes 2006 317A.113

Professional fund raisers

Attorney general, duties regarding, Minn. Statutes 2006 309.59

Compensation and salaries, Minn. Statutes 2006 309.53

Contracts, Minn. Statutes 2006 309.52, 2006 309.531

Data, classification, Minn. Statutes 2006 309.54

Defined, Minn. Statutes 2006 309.50

Disclosure, Minn. Statutes 2006 309.531, 2006 309.556

Enforcement of law, Minn. Statutes 2006 309.582, 2006 309.60

Exclusions, Minn. Statutes 2006 309.50

Financial statements, Minn. Statutes 2006 309.53

Generally, Minn. Statutes 2006 309.531

Inspections, Minn. Statutes 2006 309.54

Investigations, Minn. Statutes 2006 309.533

Nonresident professional fund raisers, Minn. Statutes 2006 309.56

Records, Minn. Statutes 2006 309.54

Registration, Minn. Statutes 2006 309.515, 2006 309.52, 2006 309.531

Reports given, Minn. Statutes 2006 309.515, 2006 309.531

Rulemaking, Minn. Statutes 2006 309.591

Service of process on, Minn. Statutes 2006 5.25, 2006 309.56

Severability of law, Minn. Statutes 2006 309.61

Violations and penalties, see same under this topic

Program services, financial statements, Minn. Statutes 2006 309.53

Property taxes, exemption, Minn. Statutes 2006 272.02

Public information and education programs

Disclosure, Minn. Statutes 2006 309.556

Financial statements, Minn. Statutes 2006 309.53

Radio advertising

Solicitation of charitable funds, Minn. Statutes 2006 309.50, 2006 309.556

Raffles, see RAFFLES

Receipts, Minn. Statutes 2006 309.53

Receivers, appointment, Minn. Statutes 2006 309.57

Records and record keeping, Minn. Statutes 2006 309.54

Registered agents, service of process on, Minn. Statutes 2006 309.56

Registered combined charitable organizations

Contributions to, see CHARITABLE CONTRIBUTIONS

Fund raising, sales and use taxes, exemption, Minn. Statutes 2006 297A.70

Generally, Minn. Statutes 2006 309.501

Registration, Minn. Statutes 2006 43A.04, 2006 309.501

State employee contributions, Minn. Statutes 2006 43A.04

Registration

Charitable gambling organizations, Minn. Statutes 2006 309.52, 2006 309.53

Data, classification, Minn. Statutes 2006 309.54

Exemptions, Minn. Statutes 2006 309.515, 2006 309.52

Federated funding organizations, Minn. Statutes 2006 309.501

Fees, Minn. Statutes 2006 309.52, 2006 309.53

Generally, Minn. Statutes 2006 309.52

Informant reward programs, Minn. Statutes 2006 309.52, 2006 309.53

Not deemed endorsement by state, Minn. Statutes 2006 309.55

Professional fund raisers, Minn. Statutes 2006 309.515, 2006 309.52, 2006 309.531

Registered combined charitable organizations, Minn. Statutes 2006 309.501

Suspension, Minn. Statutes 2006 309.57

Reports given

Annual reports, Minn. Statutes 2006 309.501 to 2006 309.55

False statements, Minn. Statutes 2006 309.581

Financial statements, Minn. Statutes 2006 309.52, 2006 309.53, 2006 309.581

Professional fund raisers, Minn. Statutes 2006 309.515, 2006 309.531

Restitution, violations of laws or rules, Minn. Statutes 2006 309.57

Revenues, Minn. Statutes 2006 309.53

Sales by, solicitation of charitable funds, Minn. Statutes 2006 309.50, 2006 309.556

Service club and religious notices

Outdoor advertising, Minn. Statutes 2006 173.02, 2006 173.08

Service of process on, generally, Minn. Statutes 2006 5.25, 2006 309.56

Signatures, officers, Minn. Statutes 2006 309.531

Signs, outdoor advertising, Minn. Statutes 2006 173.02, 2006 173.08

Solicitation of charitable funds

Campaigns, reports about, Minn. Statutes 2006 309.531

Definitions, Minn. Statutes 2006 309.50

Disclosure, Minn. Statutes 2006 309.531, 2006 309.556

Effect on service of process, Minn. Statutes 2006 309.56

Income, financial statements, Minn. Statutes 2006 309.53

Methods, Minn. Statutes 2006 309.50

Payment or contribution to nonregistered charitable organizations, Minn. Statutes 2006 309.55

Professional fund raisers, see same under this topic

Receipts, financial statements, Minn. Statutes 2006 309.53

Registration, Minn. Statutes 2006 309.52

Reports about, Minn. Statutes 2006 309.531

Solicitation notice, Minn. Statutes 2006 309.531

Telephone calls, Minn. Statutes 2006 309.50, 2006 309.556

Transfer of funds solicited by others, Minn. Statutes 2006 309.515

Uniformed public employees, soliciting prohibited, Minn. Statutes 2006 309.55

Violations, Minn. Statutes 2006 309.55, 2006 609.2336

State employees, see Registered combined charitable organizations under this topic

Statutory cities, charity bureaus, establishing, Minn. Statutes 2006 447.04

Statutory rule against perpetuities

Nonvested property, interests, Minn. Statutes 2006 501A.04

Stipulations, violations

Assurance of discontinuance, Minn. Statutes 2006 309.57

Subscriptions

Solicitation of charitable funds, Minn. Statutes 2006 309.50, 2006 309.556

Surety bonds, professional fund raisers, Minn. Statutes 2006 309.531

Tax deductions

Charitable contributions, disclosure, Minn. Statutes 2006 309.556

Tax returns, Minn. Statutes 2006 309.53

Taxes

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

Tax-exempt status, registration, Minn. Statutes 2006 309.52

Telegrams, solicitation of charitable funds, Minn. Statutes 2006 309.50, 2006 309.556

Telephone calls

Solicitation of charitable funds, Minn. Statutes 2006 309.50, 2006 309.556

Television advertising

Solicitation of charitable funds, Minn. Statutes 2006 309.50, 2006 309.556

Tickets (events)

Solicitation of charitable funds, Minn. Statutes 2006 309.50, 2006 309.556

Trademarks and trade names, duplication or similarity to other marks or names, Minn. Statutes 2006 309.55

Transfers of money or property

Out of Minnesota, financial statements, Minn. Statutes 2006 309.53

Trustees

Certificates and certification, Minn. Statutes 2006 309.52

Names, using in public solicitation literature, Minn. Statutes 2006 309.55

Registration, Minn. Statutes 2006 309.52

Resolutions by, Minn. Statutes 2006 309.52, 2006 309.53

Trusts for benefit of, see CHARITABLE TRUSTS

Unfair and deceptive practices, Minn. Statutes 2006 309.55, 2006 309.581

Uniform Management of Institutional Funds Act, Minn. Statutes 2006 309.62 to 2006 309.71

Violations and penalties

Discontinuance of violations, assurance, Minn. Statutes 2006 309.57

Generally, Minn. Statutes 2006 309.55, 2006 309.581

Injunctions, Minn. Statutes 2006 309.57

Laws or rules violations, investigations, Minn. Statutes 2006 309.533

Solicitation of charitable contributions, criminal penalties, Minn. Statutes 2006 309.581, 2006 609.2336

Volunteers

Professional fund raisers, exclusion, Minn. Statutes 2006 309.50

Registered combined charitable organizations, directors, Minn. Statutes 2006 309.501

Wine tastings, Minn. Statutes 2006 340A.418

Writing requirements

Assurance of discontinuance of violations, Minn. Statutes 2006 309.57

Laws or rules violations, statements of, Minn. Statutes 2006 309.533

Professional fund raisers, Minn. Statutes 2006 309.531

Public disclosure documents, Minn. Statutes 2006 309.556

Written requests, solicitation of charitable funds

Disclosure, Minn. Statutes 2006 309.556

Methods, Minn. Statutes 2006 309.50