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What’s New Specific What’s New information, by month
To conduct lawful gambling in Minnesota, your organization must apply for and receive either an organization license, exempt permit, or excluded permit. Laws that Govern Charitable Trusts V. Minnesota-Organized Nonprofits and Charitable Gambling VI. When Nonprofits Must Provide Notice to the Attorney General VII. Uniform Prudent Management of Institutional Funds Act Appendix. Charities and charitable trusts that incorporate in Minnesota do so under the Minnesota Nonprofit Corporation Act, Minn. 317A, or, less commonly, as a nonprofit. According to Minnesota law, a ’private, social bet’ is one that is not part of any organized or commercialized gambling enterprise. For example, nickel-ante card games among friends (played at a private residence) would be considered social bets and thus exempt from gambling prohibitions.
For Exempt/Excluded activity information, click here
December 14, 2020
Don’t Jeopardize Your Organization’s Gambling License
There have been reports that some Minnesota bars and restaurants intend to open for on-site eating and drinking prior to Friday, December 18 in violation of Executive Order 20-99. If so, your organization may feel pressure to also restart the conduct of gambling at these locations. Please remember that your organization is responsible for securing all games, including those played and unplayed.
The conduct of gambling at a location in violation of Executive Order 20-99 could result in the suspension or revocation of your organization’s lawful gambling license. If your organization has multiple premises permits, your ability to conduct gambling, even at sites that did not violate the Executive Order, could be affected.
December 10, 2020
To Attend Remote Board Meeting via WebEx: Prior to the 10:00 a.m. meeting start time, call 855-282-6330. At the prompt, enter meeting ID 146 757 1289, followed by the # key. You may be asked for extra information, but you may hit the # key again and you will be taken to the meeting.
Preflop to finish, AK is only about a 2 to 1 favorite over 32. You can see from these examples that the advantages of suited and connected cards can contribute significantly to preflop hand selection. Dominating Poker Hands. A texas hold’em hand is dominated if it has 3 or fewer outs against a hand it faces, like AQ against AK. The ’+’ indicates that all of the hands that rank above that stated hand are included. For example, ’55+’ includes a pair of fives, and any pair that ranks higher than that, all the way up to a. Pre flop hands. On this site you can find all possible combinations of preflop hands that can occur in Texas Hold’em Poker. As a bonus you will also learn the nicknames of the different hands. The hands are ranked from #1 to #169, where #1 is the best. This ranking is applicable when the poker table is full ring (9-10 people).
To Participate in Public Comment: If you wish to provide public comment at the next meeting please submit, by 4:30 p.m. the prior Friday, your name, who you represent, and your comment to steve.pedersen@state.mn.us.
November 30, 2020
The October/November/December 2020 Gaming News is now available.
Pull-tab Sales at Liquor Stores
Many gambling managers have the impression that because off-sale liquor stores may continue to sell pull-tabs at this time, and, per executive order, on-sale bars can now also sell off-sale beer and wine, that all bars may therefore sell pull-tabs. However, that conclusion is incorrect.
Only bar and restaurant locations with an off-sale liquor license may conduct pull-tabs at this time – provided that the pull-tabs are conducted in a portion of a building with a separate entrance where on-site eating and drinking was not previously allowed. Although executive order temporarily allows bars with on-sale licenses to conduct some limited off-sale, very few locations have an actual off-sale license. Again, bars without an off-sale license and a separate entrance into an exclusively off-sale portion of the building are not allowed to sell pull-tabs.
Resorts Casino Hotel Self Parking Garage. 30 min to destination. Bally’s also gives ’free’ parking vouchers after your play on their card buys 25 tier credits. Another way to pay minimum for parking at any Boardwalk casino is to swing through Borg parking and pay $5 for a ’free’ parking transfer to any other casino. Find parking costs, opening hours and a parking map of all Resorts Casino parking lots, street parking, parking meters and private garages. Reservations; Resorts Casino. Sheraton Atlantic City Convention Center Hotel. 41 min to destination. 6’ 7’ Corridor Parking. 44 min to destination. Cheapest casino parking in atlantic city.
Guidance for Reporting “Paused” Games
On Friday, November 20 organizations were allowed the option of “pausing” their pull-tab games in play rather than closing them. Pausing a game means that the organization may put that same game back into play once their premises reopens for on-site eating and drinking. The proceeds from paused games must be deposited into the gambling account within 4 business days after the game was paused. However, the game is not reported as closed on monthly reports until the game has been placed into play again and then removed from play.
Pausing games creates some unique reporting issues at month-end. The instructions below are meant to help your organization report paused games correctly so that your Profit Carryover Reconciliation, form LG100F, will balance.
There are three important numbers for an organization to remember when pausing their games; the amount of their cash bank for the games being paused, their deposit total, and the difference between those two numbers (which should be an indication of what the net receipts were for the games at the time they were paused).
Organizations should take the following steps:
*Deposit all the cash from each site (“Deposit Total” in the examples below) into their gambling bank account.
*On the LG100A, Lawful Gambling Receipts and Expenses per Site, reduce the starting cash bank amount for the games that are paused at the site to $0.
*Report the difference amount from the starting cash bank and deposit total amounts on the LG100F line 14 (the difference amount can be positive or negative depending on the circumstance).
*When re-opening a site, withdraw the same “Deposit Total” that they initially deposited and report the same cash bank amount that they had at the time the games were paused.
Click here for examples of how the reporting would work out depending on the starting cash banks as compared to the net receipts for each game. If you have questions, please contact your Compliance Auditor for assistance.
Continuing Education Opportunities
A new continuing education class on lawful purpose expenditures is now available by clicking on the following link: CE – Lawful Purpose Expenditures. It’s a video-based course presented by Nichole Engeswick, a Compliance Auditor working out of our Mankato office. Participants will watch four videos with a total combined running time of about 40 minutes and answer a few questions at the end of each video.
Information on these and other continuing education classes is also available under the “Education” tab by selecting the “Continuing Education” menu option.
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. Mn Charitable Gambling Rules For Dummies
*New due dates for affected organizations are listed below:Accounting Year-EndAnnual Report Due DateAutomatic Extended Due DateSeptember 30, 2019April 15, 2020August 17, 2020October 31, 2019May 15, 2020September 15, 2020November 30, 2019June 15, 2020October 15, 2020December 31, 2019July 15, 2020November 16, 2020
*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. Old poker machines for sale australia. 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 ReportingMn Charitable Gambling Rules For Real
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:
Internal Revenue Service
Minnesota Secretary of State’s Office
Minnesota Charities Review Council
Propel Nonprofits
Guidestar
Minnesota Council of Nonprofits
Minnesota Council on Foundations
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