Charitable Donations

System tax exempt status

The Minnesota State Colleges and Universities is an integral part of the State of Minnesota established under law by the Minnesota Legislature. (See Minnesota Statutes sections 136F.01 through 136F.10.)

Status as a state entity means that the state universities, community colleges and technical colleges that collectively make up Minnesota State Colleges and Universities are eligible recipients of charitable contributions for federal income, estate and gift tax purposes.

Excerpt from State of Minnesota Office of the Attorney General regarding Minnesota State Colleges and Universities Tax Exempt Status:

Because Minnesota State Colleges and Universities is a state entity, it (along with its colleges and universities) is a tax-exempt organization. See 26 USC section 115. Pursuant to the Internal Revenue Code, gifts to this type of institution qualify as charitable contributions under 26 USC section 170(b)(1)(A)(ii) ("an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance"), as well as section 170(b)(1)(A)(v) ("[A] governmental unit referred to in subsection (c)(1)."

Other charitable donation information:

• Auto, boat, and airplane donations
  Forms, instructions and guidance.
• Donation acknowledgements
  Internal Revenue Service Publication 1771
• Dispositions of charitable donations within 3 years of receipt (.pdf)
  Internal Revenue Service Form 8282 - Donee Information Return
• Intellectual property donations
  Additional reporting requirements for intellectual property donations.
• Non-cash donations
  Donor's responsibilities concerning donation of non-cash items.

If you have questions or comments please e-mail Tax Services or refer to the staff directory link at the top of this page for additional contact information.