CHARITABLE CONTRIBUTIONS

See also GIFTS

Amateur sports, see under SPORTS

Business corporations, contributions authorized, Minn. Statutes 2006 302A.161

Charitable corporations, see CHARITABLE CORPORATIONS

Charitable organizations

Custody by professional fund raisers, Minn. Statutes 2006 309.531

Deductible amounts, disclosure, Minn. Statutes 2006 309.556

Government agency grants, exclusion, Minn. Statutes 2006 309.50

Registration, Minn. Statutes 2006 309.52

Child abuse prevention, see Prevention and treatment under CHILD ABUSE

Collegiate license plates, Minn. Statutes 2006 168.129

Combined charitable campaign, state employees, Minn. Statutes 2006 309.501

Contributors, Minn. Statutes 2006 309.55

Corporations, Minn. Statutes 2006 300.66 to 300.68

Cruelty to animals, prevention, Minn. Statutes 2006 300.66, 302A.161

Definitions

Solicitation of charitable funds, Minn. Statutes 2006 309.50

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

Distressed food, Minn. Statutes 2006 604A.10

Emergency energy assistance, see Energy assistance under ENERGY

Employees, reprisals against

Failure to contribute, lawsuits, Minn. Statutes 2006 181.937

Endowment funds

Appropriations from, Minn. Statutes 2006 309.63

Defined, Minn. Statutes 2006 309.62

Earnings, depositing, Minn. Statutes 2006 16A.72

Expenditures, Minn. Statutes 2006 309.63, 309.64

Governing boards, duties, Minn. Statutes 2006 309.63

Release of investment restrictions, effect, Minn. Statutes 2006 309.68

Religious corporations, authority, Minn. Statutes 2006 317A.909

Gift instruments, see Institutional funds under this topic

Health care taxes, Minn. Statutes 2006 295.53

Health plan companies, Minn. Statutes 2006 62J.041

Income and franchise taxes (state)

Charitable contribution deduction, Minn. Statutes 2006 290.091

Individuals claiming federal standard deduction, Minn. Statutes 2006 290.01

Income taxes (federal), corporations

Deductions from federal taxable income, Minn. Statutes 2006 290.01

Institutional funds

Cy pres, application not limited, Minn. Statutes 2006 309.68

Definitions, Minn. Statutes 2006 309.62

Donors' restrictions on use, release, Minn. Statutes 2006 309.68

Endowment funds, see same under this topic

Exclusions, Minn. Statutes 2006 309.62

Generally, Minn. Statutes 2006 309.66

Gift instruments, Minn. Statutes 2006 309.62, 309.64, 309.65, 309.68

Governing boards, Minn. Statutes 2006 309.65 to 309.68

Interpretation of law, uniformity, Minn. Statutes 2006 309.70

Investments by, Minn. Statutes 2006 309.65, 309.66

Severability of law, Minn. Statutes 2006 309.69

Limited liability companies

Contributions authorized, Minn. Statutes 2006 322B.20

Lotteries, contributions excluded from, Minn. Statutes 2006 609.75

Matching funds, see MATCHING FUNDS

Medical assistance eligibility, effect, Minn. Statutes 2006 256B.0595

Minnesota college savings plan

Private matching contributions, Minn. Statutes 2006 136G.11

Natural Resources Department, recognition, Minn. Statutes 2006 84.027

Nonprofit corporations

Contributions authorized, Minn. Statutes 2006 317A.161

Payroll deductions

Generally, Minn. Statutes 2006 181.06

Minnesota state colleges and universities system employees, nonprofit foundations, Minn. Statutes 2006 136F.46

State employees, Minn. Statutes 2006 16A.134, 309.501

Political candidates or committees

Legal expenditures, limits, Minn. Statutes 2006 211B.12

Solicitation from, Minn. Statutes 2006 211B.08, 211B.19

Professional fund raisers, see under CHARITABLE ORGANIZATIONS

Public radio, Minn. Statutes 2006 129D.14

Public television, Minn. Statutes 2006 129D.13

Public utilities, Minn. Statutes 2006 216B.16

Registered combined charitable organizations, Minn. Statutes 2006 309.501

Religious corporations, contributions to, Minn. Statutes 2006 317A.909

Rewards or benefits from, lottery, exemption, Minn. Statutes 2006 609.75

Solicitation of charitable funds, see under CHARITABLE ORGANIZATIONS

State employees combined charitable campaign, Minn. Statutes 2006 309.501

Telephone companies

Allowable operating expenses, Minn. Statutes 2006 237.075

Telephone solicitation, Minn. Statutes 2006 309.50, 309.556

Trusts, see CHARITABLE TRUSTS

Uniform Management of Institutional Funds Act

Generally, Minn. Statutes 2006 309.62 to 309.71

Violations and penalties, solicitation from political candidates or committees, Minn. Statutes 2006 211B.19