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) |
7 |
All licensed gambling organizations, for activities benefiting youth under age 21. Gender equity —A licensed gambling organization that makes a greater percentage of its lawful purpose expenditures on facilities or activities for one gender may not deny a reasonable request for funding for the underrepresented gender if the request meets lawful purpose. |
Repair or maintenance of capital assets and real property used exclusively for code 7 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 —For real property, refer to code 24. |
8 |
All licensed gambling organizations, for payment of local, state, and federal taxes on receipts from lawful gambling; gambling tax refund, if any. For statistical purposes, code 8 is divided into four subcodes:
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The LG555 is not required for these expenditures. |
9 |
All licensed gambling organizations for payment of real estate taxes and assessments on a permitted gambling premises owned by the organization. All licensed veterans' organizations, recognized as 501(c)(19) of the Internal Revenue Code, for payment of real estate taxes and assessments on a permitted gambling premises owned or wholly leased by the organization. |
NOTE : Your organization may qualify for a property tax special classification of 4c(3)(ii) if your organization meets certain requirements. Contact your county assessor for information |
10 |
All licensed gambling organizations, for contributions to the United States, the state of Minnesota or any of its subdivisions or agencies or instrumentalities. A direct contribution to a law enforcement or prosecutorial agency is not allowed. For statistical purposes, code 10 is divided into three subcodes:
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All of these expenditures must be supported by a completed LG555. Keep the LG555 in the organization records.
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11 | All licensed gambling organizations, for contributions to or expenditures by a nonprofit organization that is a church or a body of communicants. |
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12 | All licensed gambling organizations, for expenditures for citizen monitoring of surface water quality testing for public waters by individuals or nongovernmental organizations, with Minnesota Pollution Control Agency (MPCA) guidance on monitoring procedures, quality assurance protocols, and data management, providing that data is submitted to the MPCA. |
All of these expenditures must be supported by a completed LG555. Keep the LG555 in the organization records.
For capital assets that will be owned by the organization, refer to code 23. |