1. Minnesota Charitable Gambling Rules
2. Mn Charitable Gambling Rules
3. Minnesota Charitable Gambling Rules New York State
4. Minnesota Charitable Gambling Rules Laws

Charities and charitable trusts that incorporate in Minnesota do so under the Minnesota Nonprofit Corporation Act, Minn. Stat. ch. 317A, or, less commonly, as a nonprofit limited liability company.(73) A summary of the Nonprofit Corporation Act is beyond the scope of this guide, but Minnesota nonprofits should be aware of certain key statutes in the Act, including the following:

• The length of time a director may serve on a nonprofit’s board may not exceed ten years without the person being elected or appointed to a new term. There is no limit on how many terms a director may serve on a board.(74)
• Nonprofit board members have various fiduciary duties imposed on them as a director of the nonprofit, including the duties of care, loyalty, obedience, and to act in the best interests of the organization, among others.(75)
• Nonprofit officers, or those exercising the functions of officers, likewise have various fiduciary duties imposed on them.(76)
• A nonprofit must satisfy certain criteria in order to properly transact business with a related party.(77)
• A nonprofit may not lend money to a director, officer, or employee of the organization (or a related organization) unless the board of directors reasonably expects the loan to benefit the nonprofit, as opposed to the recipient of the loan.(78)
• A nonprofit is required to maintain complete and accurate books and records regarding its operations and affairs, including its articles and bylaws, accounting records, voting agreements, and meeting minutes.(79)

Minnesota nonprofits should review the entirety of chapter 317A and consult with a private attorney to ensure their compliance with these laws. This Office has also prepared a brochure entitled 'Guide for Board Members: Fiduciary Duties of Directors of Charitable Organizations.' It discusses in more detail the roles and responsibilities of board members.

The requirements imposed on nonprofits by statutes administered by the Minnesota Secretary of State and the Minnesota Gambling Control Board (for nonprofits that engage in charitable gambling) are not discussed in this guide. For more information on these matters, please contact the Minnesota Secretary of State, Retirement Systems of Minnesota Building, 60 Empire Drive, Suite 100, St. Paul, MN 55103, or at (651) 296-2803 or (877) 551-6767. For information regarding charitable gambling, please contact the Minnesota Gambling Control Board, 1711 West County Road B, Suite 300 South, Roseville, MN 55113, or at (651) 539-1900.

Lawful Gambling Manual. The Lawful Gambling Manual is intended to be a reference guide for organizations who conduct lawful gambling in Minnesota. Each chapter is published separately below to provide quick access to the information you need. Future changes to statutes, rules, and forms may affect information and references in this manual. Lawful Gambling Manual. The Lawful Gambling Manual is intended to be a reference guide for organizations who conduct lawful gambling in Minnesota. Each chapter is published separately below to provide quick access to the information you need. Future changes to statutes, rules, and forms may affect information and references in this manual.

Due to potential disruptions to the AGO’s operations in light of the COVID-19 outbreak, the AGO has automatically extended for four months the deadline for soliciting charitable organizations to file FY19 annual reports that are currently due between April 15, 2020 and July 15, 2020, under Minn. Stat. § 309.53.

Charitable Gambling Manager introduces a whole new way to do things. What you used to do by hand, what you used to be on paper, and what used to be scattered (and stuck!) at various locations all over town can now be automated, securely stored digitally, and be always at your fingertips. Minnesota law states that only nonprofits registered with A charitable, religious, veterans or other nonprofit organization may be licensed to conduct charitable gambling if it has at least 15 active members and has been in existence for at least three years. The Charitable Solicitation Act, Minnesota Statutes sections 309.50.61, governs the activities of charitable organizations that solicit cash and non-cash donations in Minnesota.

• New due dates for affected organizations are listed below:

• You do NOT need to request an extension if your reporting deadline falls into this time period. It is automatically extended.
• You are encouraged to file toward the end of your new extended deadline to increase the AGO’s ability to process your filings in a timely manner.
• You are encouraged to file electronically to increase the AGO’s ability to process your filings in a timely manner.
• No late fees will be assessed if you file by your new extended due date.
• All other deadlines and obligations remain the same.
• These changes do not apply to charitable trusts filings under Minn. Stat. s 501B.

Most charitable organizations that solicit contributions or have significant charitable assets must register and, thereafter, file an annual report and certain other documents with the Attorney General’s Office. The registry of charities consists of two types of organizations—soliciting charities and charitable trusts. The Minnesota Charitable Solicitation Act, Minn. Stat. ch. 309, governs the activities of soliciting charities. The Minnesota Supervision of Charitable Trusts and Trustees Act, Minn. Stat. ch. 501B, governs the activities of charitable trusts. While the below information provides a summary of the registration and reporting requirements for soliciting charities and charitable trusts, these Acts control and should be carefully reviewed to ensure that soliciting charities and charitable trusts are complying with their terms. You can also consult A Guide to Minnesota’s Charities Laws for more information.

Soliciting Charity Registration and Reporting

Registration. Unless exempt, soliciting charities must register if they meet any of the following conditions: (1) The charity receives or plans to receive more than $25,000 in total contributions during its accounting year, or (2) the charity’s functions and activities, including fundraising, are not performed wholly by volunteers, or (3) the charity utilizes a professional fundraiser. See Minn. Stat. §§ 309.515, .52. Soliciting charities must pay a $25 fee, complete a registration form (see below), and file certain documents with the Attorney General’s Office when they register. A charity must file a copy of any contract it has entered into with a professional fundraiser when registering. If a charity enters into a contract with a professional fundraiser after registering, it must file a copy of the contract within seven days. Minn. Stat. § 309.52.

Annual Reporting. Every soliciting charity must annually submit a report on its operations and activities. Charities that file IRS Form 990 should attach it to their annual report. Charities that file a shortened version of Form 990 (e.g., Form 990-EZ, 990-PF, or 990-N) must complete the financial statement portion of the annual report. A charity’s Form 990 or financial statement (whichever is applicable) must be complete, accurate, and GAAP compliant. The report must be executed pursuant to a resolution of the board of directors and must be signed by two officers. The deadline for filing an annual report is July 15 of each year if the charity’s books are kept on a calendar year basis, or the 15th day of the seventh month following the close of the charity’s fiscal year if its books are kept on a fiscal year basis. The charity must pay a $25 fee with filing its annual report, and a $50 late fee if the complete report is not filed by the deadline. Minn. Stat. § 309.53.

Forms for Registration and Reporting. To register, a soliciting charity must submit an Initial Registration form, including all of the documents that must be attached to the form. Every year after registering, a charity must submit an Annual Report, including all of the documents that must be attached to the report. These documents can be downloaded using the below links:

Charitable Organization - Initial Registration*First time registering? Please use this form
Charitable Organization - Annual Report

The Attorney General’s Office also accepts the Unified Registration Statement (“URS”), which some charities that must register and report in multiple jurisdictions prefer to file. If a charity chooses to submit a URS, it must also submit the Minnesota supplement to the form. The Minnesota supplements to the URS can be downloaded using the below links:

Minnesota Supplement to URS - Initial Registration*First time registering? Please use this form
Minnesota Supplement to URS - Annual Reporting

Exemptions from Registration and Reporting. Some soliciting charities are exempt from registration, including certain kinds of educational and religious organizations. Charities should review Minnesota Statutes section 309.515 for a full list of exemptions from registration. If a charity believes that it is not required to register with the Attorney General’s Office, it should notify the Office and submit an exemption form, which can be downloaded using the below link:

Charitable Trust Registration and Reporting

Registration and Reporting. A charitable organization must register with the Attorney General’s Office as a charitable trust if it has assets of more than $25,000 at any point in time during the year and is not required to register as a soliciting charity. SeeMinn. Stat. § 501B.36. To register, the organization must submit an initial registration form, the organization’s articles of incorporation or the document creating the trust, and IRS Form 990 or a financial statement. Every year after registering, a charitable trust must file an annual report, and attach IRS Form 990 or a financial statement. The annual report must be filed by the 15th day of the fifth month following the close of the organization’s taxable year. A charitable trust must pay a $25 fee when registering and with each annual report. These registration and reporting documents can be downloaded using the below links:

Minnesota Charitable Gambling Rules

Charitable Trust – Initial Registration*First time registering? Please use this form
Charitable Trust – Annual Report

Mn Charitable Gambling Rules

Exemptions from Registration and Reporting. Not all charities are required to register with the Attorney General’s Office as charitable trusts. An organization that has registered as a soliciting charity does not also need to register as a charitable trust. Certain religious organizations and trusts administered by a government agency, for example, are also exempt from registration as a charitable trust. Organizations that are not required to register as a soliciting charity should review Minn. Stat. § 501B.36 for a full list of charitable trust registration exemptions. If an organization believes that it is not required to register as a charitable trust, it should notify the Attorney General’s Office and submit an exemption form, which can be downloaded using the below link:

How To Register and Report

Electronic Filing of Documents. Charities may register and make all required filings by email. Organizations may submit required materials to the Attorney General’s Office at charity.registration@ag.state.mn.us. All materials submitted via email must be in PDF format and the subject line of the email must contain the organization’s legal name. Emails not following these requirements may not be properly processed, which could result in noncompliant registration and reporting.

Electronic Payment of Fees. Charities may pay all required fees, including any late fees, electronically using the Attorney General’s Office’s Electronic Payment of Fees webpage. This electronic payment system has a self-directed, step-by-step process allowing charities to pay fees via credit or debit card through a dedicated webpage operated by U.S. Bank. Please note there is a nonrefundable processing fee charged by U.S. Bank for organizations that choose to pay required fees electronically.

Submissions/Payments by Mail. If charities prefer, they may submit required materials by mail and pay required fees by check. Checks should be made payable to the “State of Minnesota.” Required documents and payments should be mailed to the following address:

Minnesota Attorney General’s Office
Charities Division
445 Minnesota Street, Suite 1200
St. Paul, MN 55101

Charities may contact the Minnesota Attorney General’s Office at (651) 757-1496 or (800) 657-3787 with any questions about registration and reporting.

Additional Resources

Anyone may search for charitable organizations and charitable trusts that are currently registered in Minnesota by using the Attorney General’s Office’s Search for Charities tool. Be aware, however, that just because a charity is registered does not necessarily mean it is worthy of your generosity. Before contributing to any charity, donors should do enough research to assure themselves that the charity will use their contribution to fulfill its charitable mission.

Use the links below to download forms and learn more about the Minnesota Charitable Solicitation Act and the Supervision of Charitable Trusts and Trustees Act:

Minnesota Charitable Gambling Rules New York State

Charitable Organization - Initial Registration
Charitable Organization - Annual Report
Minnesota Supplement to Unified Registrations - Initial Registration
Minnesota Supplement to Unified Registrations - Annual Reporting
Charitable Organization – Exemption Form
Charitable Trust – Initial Registration Form
Charitable Trust – Annual Report
Charitable Trust – Exemption Form
Minnesota Charitable Solicitation Act
Minnesota Supervision of Charitable Trusts and Trustees Act

More resources are available from the following organizations:

Minnesota Charitable Gambling Rules Laws

Internal Revenue Service
Minnesota Secretary of State's Office
Minnesota Charities Review Council
Propel Nonprofits
Guidestar
Minnesota Council of Nonprofits
Minnesota Council on Foundations