Allied Charities of MN is a non-profit 501(c)(6) trade association representing Minnesota charities that hold a charitable gambling license. Our members are the veteran, fraternal, fire, church, youth, civic and foundation groups that serve communities across Minnesota. Charitable gambling regulation, licensing, taxation, auditing, and enforcement is divided among three state agenciesthe Gambling Control Board, the Alcohol and Gambling Enforcement Division of the Department of Public Safety, and the Department of Revenue. The agencies and their functions are as follows: The Gambling Control Board. Minnesota Charitable Gaming Laws; 349.11. The purpose of sections 349.11 to 349.22 is to regulate lawful gambling to insure integrity of operations, and to. Generally, gambling is legally accessible to individuals above the age of eighteen. However, every state has its own laws on the minimum legal age for gambling within their borders and often it can vary by game type. Normally, lottery gambling, charitable gambling, parimutuel wagering and bingo are available to young adults who are at least.

What is Charitable Gambling and why do non-profits, such as Minnesota Youth Athletic Services, utilize a Charitable Gambling Department?

Charitable Gambling was developed as another means for non-profits organizations to raise money to help contribute to their communities and cause. Charitable Gambling Departments must adhere to the laws and regulations set forth by the Minnesota Department of Revenue as well as the Minnesota Gambling Control Board. Minnesota Youth Athletic Services Charitable Gambling Department has maintained a 5-star rating with the Gambling Control Board for over 10 years. What this means is that we have expended all profits out into the community, as is required; this 5-star rating is only given to organizations that have fulfilled this obligation.

MYAS’s Charitable Gambling Department is unique in the fact that we are one of the few organizations that has a full-time fully involved Gambling Manager, Deb Dahl. Other organizations’ Gambling Managers are part-time positions, therefore a lot of their reporting is outsourced. In June of 2013, Deb was awarded, by Allied Charities of Minnesota, the 12 Who Shine award for her service, dedication and leadership within the community demonstrating her determination, efforts and commitment to ensuring MYAS’s name and reputation stands out.

Where are your charitable gambling sites?

Currently our sites consists of:

• Cowboy Jack’s - Bloomington (booth with sellers, weekly meat raffle and weekly Bingo)
• Cowboy Jack's - Downtown Minneapolis (machine dispensed)
• JT’s Food and Cocktails/Best Western - Bloomington (machine dispensed)
• The Joint - Minneapolis (booth sellers, and weekly meat raffle)
• The Original Broadway Pizza - Minneapolis (bar-op where they sell behind the bar and E-Tab devices).

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.

• 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:

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

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:

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 Regulations

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