CHARITABLE CONTRIBUTIONS

See also GIFTS

Amateur sports, see under SPORTS

Business corporations, contributions authorized, Minn. Statutes 2005 302A.161

Charitable corporations, see CHARITABLE CORPORATIONS

Charitable organizations

Custody by professional fund raisers, Minn. Statutes 2005 309.531

Deductible amounts, disclosure, Minn. Statutes 2005 309.556

Government agency grants, exclusion, Minn. Statutes 2005 309.50

Registration, Minn. Statutes 2005 309.52

Child abuse prevention, see Prevention and treatment under CHILD ABUSE

Collegiate license plates, Minn. Statutes 2005 168.129

Combined charitable campaign, state employees, Minn. Statutes 2005 309.501

Contributors, Minn. Statutes 2005 309.55

Corporations, Minn. Statutes 2005 300.66 to 300.68

Cruelty to animals, prevention, Minn. Statutes 2005 300.66, 302A.161

Definitions

Solicitation of charitable funds, Minn. Statutes 2005 309.50

Uniform Management of Institutional Funds Act, Minn. Statutes 2005 309.62

Distressed food, Minn. Statutes 2005 604A.10

Emergency energy assistance, see Energy assistance under ENERGY

Employees, reprisals against

Failure to contribute, lawsuits, Minn. Statutes 2005 181.937

Endowment funds

Appropriations from, Minn. Statutes 2005 309.63

Defined, Minn. Statutes 2005 309.62

Earnings, depositing, Minn. Statutes 2005 16A.72

Expenditures, Minn. Statutes 2005 309.63, 309.64

Governing boards, duties, Minn. Statutes 2005 309.63

Release of investment restrictions, effect, Minn. Statutes 2005 309.68

Religious corporations, authority, Minn. Statutes 2005 317A.909

Gift instruments, see Institutional funds under this topic

Health care gross revenues taxes, Minn. Statutes 2005 295.53

Health plan companies, Minn. Statutes 2005 62J.041

Income and franchise taxes (state)

Charitable contribution deduction, Minn. Statutes 2005 290.091

Individuals claiming federal standard deduction, Minn. Statutes 2005 290.01

Income taxes (federal), corporations

Deductions from federal taxable income, Minn. Statutes 2005 290.01

Institutional funds

Cy pres, application not limited, Minn. Statutes 2005 309.68

Definitions, Minn. Statutes 2005 309.62

Donors' restrictions on use, release, Minn. Statutes 2005 309.68

Endowment funds, see same under this topic

Exclusions, Minn. Statutes 2005 309.62

Generally, Minn. Statutes 2005 309.66

Gift instruments, Minn. Statutes 2005 309.62, 309.64, 309.65, 309.68

Governing boards, Minn. Statutes 2005 309.65 to 309.68

Interpretation of law, Minn. Statutes 2005 309.70

Investments by, Minn. Statutes 2005 309.65, 309.66

Severability of law, Minn. Statutes 2005 309.69

Limited liability companies

Contributions authorized, Minn. Statutes 2005 322B.20

Lotteries, contributions excluded from, Minn. Statutes 2005 609.75

Matching funds, see MATCHING FUNDS

Medical assistance eligibility, effect, Minn. Statutes 2005 256B.0595

Minnesota college savings plan

Private matching contributions, Minn. Statutes 2005 136G.11

Natural Resources Department, recognition, Minn. Statutes 2005 84.027

Nonprofit corporations, contributions authorized, Minn. Statutes 2005 317A.161

Payroll deductions

Generally, Minn. Statutes 2005 181.06

Minnesota State Colleges and Universities employees, nonprofit foundations, Minn. Statutes 2005 136F.46

State employees, Minn. Statutes 2005 16A.134, 309.501

Political candidates or committees

Legal expenditures, limits, Minn. Statutes 2005 211B.12

Solicitation from, Minn. Statutes 2005 211B.08, 211B.19

Professional fund raisers, see under CHARITABLE ORGANIZATIONS

Public radio, Minn. Statutes 2005 129D.14

Public television, Minn. Statutes 2005 129D.13

Public utilities, Minn. Statutes 2005 216B.16

Registered combined charitable organizations, Minn. Statutes 2005 309.501

Religious corporations, contributions to, Minn. Statutes 2005 317A.909

Rewards or benefits from, lottery, exemption, Minn. Statutes 2005 609.75

Solicitation of charitable funds, see under CHARITABLE ORGANIZATIONS

State employees combined charitable campaign, Minn. Statutes 2005 309.501

Telephone companies, allowable operating expenses, Minn. Statutes 2005 237.075

Telephone solicitation, Minn. Statutes 2005 309.50, 309.556

Trusts, see CHARITABLE TRUSTS

Uniform Management of Institutional Funds Act

Generally, Minn. Statutes 2005 309.62 to 309.71

Violations and penalties, solicitation from political candidates or committees, Minn. Statutes 2005 211B.08, 211B.19