LPE Codes 13-19

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: wildlife management projects that benefit public at large, grant-in-aid trail maintenance and grooming for snowmobile and all-terrain vehicle trails established under Minnesota Statutes, Sections 84.83 and 84.927, including purchase or lease of equipment, supplies and materials for safety training and education programs coordinated by the DNR, including the Enforcement Division.	All of these expenditures must be supported by a completed form LG555. Keep the LG555 in the organization records. Individual. Organization. Unit of government. Refer to code 10. Vendor, for goods or services. Licensed gambling organizations. Refer to code 20. 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.	Non-licensed organization. Unit of government. Refer to code 10. Vendor, for goods or services. Congregate dining is a qualified nutritional meal that meets the guidelines from the Health Department. 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.	Individual or group. Unit of government. Refer to code 10. Public school. Refer to code 4. Private educational institution. Refer to code 4. Vendor, for goods or services. Licensed gambling organizations. Refer to code 20.
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.	Vendor, for services. NOTE: If you own your building but sublease out a portion of it, apply to the director of the Gambling Control Board to pay utilities for portion used as headquarters. Use of building for temporary functions such as weddings, parties, meetings, etc. is not considered sublease. If subleased to the auxiliary for $0, not considered a sublease. May pay percentage of garbage and other utility costs directly related to the conduct of gambling as an allowable expense.
17	All licensed veterans' organizations for meals and other membership events, limited to members and spouses only, held in recognition of military service.	Vendor, for goods or services. Limit $5,000 per calendar year in total for all licensed veterans' organizations sharing the same veterans post home. 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.	State of Minnesota (Gambling Control Board).
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.	Individual. Vendor, for goods or services used in activities recognizing humanitarian service, provided that the expenditure is limited to the person(s) being honored. Example: Dinner honoring volunteers who worked filling sandbags during a potential flood. Vendor, for purchase of goods given to person(s) being honored.