For a quick review of the codes mentioned on this page, please refer to the LPE Code Summary Chart.
Code | Expenditures by | Expenditures To (examples) |
13 |
All licensed gambling organizations, for a project or an activity approved by the DNR for:
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All of these expenditures must be supported by a completed form LG555. Keep the LG555 in the organization records.
Repair or maintenance of capital assets and real property used exclusively for code 13 does not require Gambling Control Board approval. Capital assets —For the acquisition or improvement of capital assets with a cost greater than $2,000 per item or project, refer to code 23. Real property —Refer to code 24. |
14 | All licensed gambling organizations, for contributions to nutrition programs, food shelves, and congregate dining programs primarily for persons who are age 62 or older or disabled. |
NOTE: Paying for meals for senior citizens is not a lawful purpose expenditure unless the meals are part of a congregate dining program or the senior citizens qualify under code 2. |
15 | All licensed gambling organizations, for contributions to community arts organizations, or expenditures to fund arts programs in the community. |
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16 | All licensed veterans and fraternal organizations for a building wholly owned or wholly leased and used as its primary headquarters—for payment of fuel for heating, sewer costs, water, and electricity. |
NOTE:
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17 | All licensed veterans' organizations for meals and other membership events, limited to members and spouses only, held in recognition of military service. |
For events open to the public, refer to code 6. |
18 | All licensed gambling organizations, for its annual state organization license, premises permit, and gambling manager license fees. |
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19 |
All licensed gambling organizations for contributions or expenditures to honor an individual’s humanitarian service demonstrated through philanthropy or volunteerism to the United States, the state of Minnesota, or the local community. NOTE: This category includes expenditures made for transportation, food, and beverages given to persons donating blood. |
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