A Guide to Minnesota's Charities Laws

Table of Contents

The following is a table of contents for the Guide to Minnesota's Charities Laws. You may click on the headers for more information on that topic.

I. Introduction

II. Laws that Govern Charitable Organizations

  • Charitable Organizations are Required to Register
  • Key Definitions—Charitable Organization, Contribution, and Solicit
  • Certain Charitable Organizations are Exempt from Registration
  • Determining Total Contributions
  • Initial Registration Requirements for Charitable Organizations
  • Annual Reporting Requirements for Charitable Organizations
  • Disclosure Requirements for Charitable Organizations
  • Other Requirements of the Charitable Solicitation Act

III. Laws that Govern Professional Fundraisers

  • Definition of Professional Fundraiser
  • Registration and Annual Reporting by Professional Fundraisers
  • Disclosure Requirements for Soliciting Professional Fundraisers
  • Other Minnesota Laws That May Apply to Professional Fundraisers

IV. Laws that Govern Charitable Trusts

  • Definition of a Charitable Trust
  • Registration of Charitable Trusts and Exemptions From Registering
  • Charitable Trust Annual Filing Requirements
  • Breach of Trust
  • Soliciting Charity v. Charitable Trust

V. Minnesota-Organized Nonprofits and Charitable Gambling

VI. When Nonprofits Must Provide Notice to the Attorney General

  • Prior Notice of Matters Involving Charitable Trusts
  • Prior Notice of Probate Matters Involving Charitable Bequests or Devises
  • Prior Notice of a Minnesota Nonprofit’s Intent to Dissolve, Merge, Consolidate, Convert, or Transfer Assets
  • Notice Under UPMIFA

VII. Uniform Prudent Management of Institutional Funds Act

  • Key Definitions
  • Managing Institutional Funds
  • Modifying Institutional Fund Restrictions

Appendix

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Fiduciary Duties of Directors of Charitable Organizations

Under Minnesota law, directors of Minnesota nonprofits are responsible for the management, finances, and other affairs of the corporation. This means that directors must supervise and govern the nonprofit’s efforts in carrying out its mission. The Minnesota Attorney General’s Office has prepared this Guide for Board Members to help directors understand their role and responsibilities as stewards of the nonprofit organizations for which they serve.

Nonprofit Organization Resources

The enclosed listing of nonprofit organization resources has been compiled as a consumer service by the Minnesota Attorney General’s Office.

Registration and Reporting

Charitable organizations, charitable trusts, and professional fundraisers generally must register and file periodic reports with the Minnesota Attorney General’s Office. For more information on these requirements, see Registration and Reporting - Charities and Charitable Trusts and Registration and Reporting - Professional Fundraisers.