CHARITABLE CONTRIBUTIONS

See also GIFTS

Amateur sports, see under SPORTS

Business corporations, contributions authorized, Minn. Statutes 2007 302A.161

Charitable corporations, see CHARITABLE CORPORATIONS

Charitable organizations

Custody by professional fund raisers, Minn. Statutes 2007 309.531

Deductible amounts, disclosure, Minn. Statutes 2007 309.556

Government agency grants, exclusion, Minn. Statutes 2007 309.50

Registration, Minn. Statutes 2007 309.52

Child abuse prevention, see Prevention and treatment under CHILD ABUSE

Collegiate license plates, Minn. Statutes 2007 168.129

Contributors, Minn. Statutes 2007 309.55

Corporations, Minn. Statutes 2007 300.66 to 300.68

Cruelty to animals, prevention, Minn. Statutes 2007 300.66, 302A.161

Definitions

Solicitation of charitable funds, Minn. Statutes 2007 309.50

Uniform Management of Institutional Funds Act, Minn. Statutes 2007 309.62

Distressed food, Minn. Statutes 2007 604A.10

Emergency energy assistance, see Energy assistance under ENERGY

Employees, reprisals against

Failure to contribute, lawsuits, Minn. Statutes 2007 181.937

Endowment funds

Appropriations from, Minn. Statutes 2007 309.63

Defined, Minn. Statutes 2007 309.62

Earnings, depositing, Minn. Statutes 2007 16A.72

Expenditures, Minn. Statutes 2007 309.63, 309.64

Governing boards, duties, Minn. Statutes 2007 309.63

Release of investment restrictions, effect, Minn. Statutes 2007 309.68

Religious corporations, authority, Minn. Statutes 2007 317A.909

Gift instruments, see Institutional funds under this topic

Health care taxes, Minn. Statutes 2007 295.53

Health plan companies, Minn. Statutes 2007 62J.041

Income and franchise taxes (state)

Charitable contribution deduction, Minn. Statutes 2007 290.091

Individuals claiming federal standard deduction, Minn. Statutes 2007 290.01

Income taxes (federal), corporations

Deductions from federal taxable income, Minn. Statutes 2007 290.01

Institutional funds

Cy pres, application not limited, Minn. Statutes 2007 309.68

Definitions, Minn. Statutes 2007 309.62

Donors' restrictions on use, release, Minn. Statutes 2007 309.68

Endowment funds, see same under this topic

Exclusions, Minn. Statutes 2007 309.62

Generally, Minn. Statutes 2007 309.66

Gift instruments, Minn. Statutes 2007 309.62, 309.64, 309.65, 309.68

Governing boards, Minn. Statutes 2007 309.65 to 309.68

Interpretation of law, uniformity, Minn. Statutes 2007 309.70

Investments by, Minn. Statutes 2007 309.65, 309.66

Severability of law, Minn. Statutes 2007 309.69

Limited liability companies, contributions authorized, Minn. Statutes 2007 322B.20

Lotteries, contributions excluded from, Minn. Statutes 2007 609.75

Matching funds, see MATCHING FUNDS

Medical assistance eligibility, effect, Minn. Statutes 2007 256B.0595

Minnesota college savings plan

Private matching contributions, Minn. Statutes 2007 136G.11

Natural Resources Department, recognition, Minn. Statutes 2007 84.027

Nonprofit corporations, contributions authorized, Minn. Statutes 2007 317A.161

Payroll deductions

Generally, Minn. Statutes 2007 181.06

Minnesota state colleges and universities system employees, nonprofit foundations, Minn. Statutes 2007 136F.46

State employees, Minn. Statutes 2007 16A.134

Political candidates or committees

Legal expenditures, limits, Minn. Statutes 2007 211B.12

Solicitation from, Minn. Statutes 2007 211B.08, 211B.19

Professional fund raisers, see under CHARITABLE ORGANIZATIONS

Public radio, Minn. Statutes 2007 129D.14

Public television, Minn. Statutes 2007 129D.13

Public utilities, Minn. Statutes 2007 216B.16

Religious corporations, contributions to, Minn. Statutes 2007 317A.909

Rewards or benefits from, lottery, exemption, Minn. Statutes 2007 609.75

Solicitation of charitable funds, see under CHARITABLE ORGANIZATIONS

Telephone companies, allowable operating expenses, Minn. Statutes 2007 237.075

Telephone solicitation, Minn. Statutes 2007 309.50, 309.556

Trusts, see CHARITABLE TRUSTS

Uniform Management of Institutional Funds Act

Generally, Minn. Statutes 2007 309.62 to 309.71

Venison distribution and reimbursement, Minn. Statutes 2007 17.035