Allied Charities of Minnesota


  • 21 Dec 2017 17:09 | Allen Lund (Administrator)

    A quick note to let you know that the 2017 edition of the Lawful Gambling Manual (also known as the Gambling Manager’s Handbook) is still available from Minnesota’s Bookstore.  Also available from Minnesota’s Bookstore are the 2016 editions of the Gambling Laws and Gambling Rules. 


    Here are links to all three books from our web site if you’d like to order them on line:   

    If you’d prefer to order over the phone with a credit card, feel free to give the bookstore a call at 651.297.3000 (metro) or 1.800.657.3757 (nationwide). Phone hours are 8 am – 4 pmMonday –Friday.

  • 19 Dec 2017 15:13 | Allen Lund (Administrator)

    2017 UBIT form changes

    We made changes to the 2017 Unrelated Business Income Tax return (Form M4NP). Some important changes include:

    • Line 1
      • Now states “Federal taxable income before Minnesota subtractions (from federal Form 990-T, line 34: 1120-C, line 27; 1120-H line 19; 1120-POL, line 19).”
      • Previously, line 1 stated “Federal taxable income before net operating loss and specific deduction (from federal forms 990-T, line 30; 1120-C, line 25a; 1120-H, line 17; 1120-POL, line 17c).”
    • Line 5
      • Now states “Total deductions from taxable net income (from M4NPI, line 2).” Before, this information was requested on line 7.
      • Previously, line 5 stated “Minnesota net operating loss deduction (from NOL).”

    What do these changes mean for me?

    • Depending on which federal form you file, the line from your federal form takes into account net operating loss, and special or specific deductions.
      • For example, if you file federal Form 990-T, report the amount from line 34 of Form 990-T on your Minnesota Form M4NP line 1 (instead of line 30). Line 34 from Federal Form 990-T is the total amount of unrelated business taxable income after any applicable net operating loss or specific deductions are applied.
    • Unrelated business income taxpayers are no longer required to maintain a separate net operating loss schedules for Minnesota purposes.
    • Minnesota allows net operating losses to be carried back two years and carried forward 20 years for UBIT.
    • Taxpayers may waive the carryback period by filing a separate statement with their federal tax return, declining to use the carryback. This election is permanent, and the taxpayer must file the statement by the due date of the return.

    Where can I get more information?

    For detailed information on other changes and instructions for completing Minnesota Form M4NPsee Minnesota Unrelated Business Income Tax Instructions.

  • 19 Dec 2017 15:08 | Allen Lund (Administrator)

    Minimum-wage rate adjusted for inflation as of Jan. 1, 2018. Minnesota's minimum-wage rates will be adjusted for inflation beginning Jan. 1, 2018, to $9.65 an hour for large employers and $7.87 an hour for other state minimum wages.

  • 11 Dec 2017 09:14 | Allen Lund (Administrator)

    We want to remind you that we have streamlined the annual certified inventory process to simplify reporting and reduce paperwork for you.

    The updated process was effective July 31, 2017.

    More time to conduct your annual inventory

    To provide more flexibility, you now have more time – up to 30 days after your fiscal year ends – to conduct and submit the annual certified inventory and cash count. You are no longer required to conduct the annual certified inventory and cash count at the close of business on the last day of the organization’s fiscal year or before the start of business on the first day of the new fiscal year.

    Fewer forms to fill out

    To reduce and simplify paperwork, we:

    • Eliminated the Annual Certified Cash Count by Site (Form CC).
      • You no longer need to audit games in play to reconcile start banks.
    • Condensed the Annual Certified Physical Inventory and Cash Count Summary (Form CI).
      • List the total cash count for each site. You no longer need to report the total dollar value of ending inventory.
    • Revised sections of the Annual Certified Physical Inventory and Cash Count Summary by Site (Form INV).
      • List the total cash count for all forms of gambling.
      • List all pull-tab, tipboard, raffle board, and paddlewheel games in your possession, including those in play. You no longer need to report the dollar value for each game (including paper bingo and raffles).
      • If your organization conducts paper bingo, you now submit the Physical Inventory/Bingo Paper Monthly Summary (Form LG903) for each site.

    New forms available on website

    You must use our updated forms (below) to report the annual inventory and cash count summary.

  • 05 Dec 2017 08:52 | Allen Lund (Administrator)


    ACM has been asked repeatedly about organizing a work stoppage/boycott.

    We have been advised by counsel that even discussing such an idea can be viewed by authorities as a violation of the Sherman anti-trust act as a restriction of trade.

    If found guilty of violating the act penalties can be severe: Sherman Act Penalties

    ACM is NOT recommending a work stoppage/boycott.  ACM only wanted to know what all issues regarding a work stoppage/boycott would be for participating charities.  ACM wants no member organization or organization member to put themselves in jeopardy of fines or jail.

    We have contacted counsel that specializes in anti-trust law.  We will keep you informed of developments as they occur.

    It may be argued by the state that since we now pay more in taxes/fees than we have for communities/missions we are a de facto agent of government, critical to the operation of government and can no longer determine our own destiny.  

    An important question to answer will be: Can charities be forced by government to continue to operate (as in paying for a stadium), even though they may no longer be making what they consider reasonable for their communities/missions?   

    ACM is recommending that as of now you or your charity do not discuss or participate in a work stoppage/boycott.


  • 01 Dec 2017 06:17 | Allen Lund (Administrator)

    See the attached pdf for information on how to contact your legislators.


  • 24 Nov 2017 06:29 | Allen Lund (Administrator)

    Members and Associates,

    I have posted the FY2017 GCB Annual Report and a one page recap of that report on the ACM website

    There is only one message that I need you take away from the report and my recap:  When prizes+expenses+taxes+fees (cost of doing business) equal sales (income), charitable gaming will cease to exist. 

    There will be no lengthy internal debates or votes on whether or not to continue operating charitable gaming.  It will be over.  PERIOD.

    Our overall prize payout is now at 83.9% due to all forms combined, but paper tabs are now paying out at 84.6% and will most likely go over 85% in FY2018.  E-tabs are now paying out at 85.7% and will most likely go over 86% in FY2018.  These two forms account for over 93% of our total sales.  Where they go, we go. 

    Our average cost of doing business is now 96.16 cents on every dollar sold: $1.00-83.9 cents prize payout =16.1 cents - 8.06 cents expenses (50.07% of 16.1) = 8.04 cents - 4.2 cents taxes/fees (26% of 16.1) = 3.84 cents to missions.  If we cannot effect any reductions in payout/expenses/taxes/fees our overall cost of doing business will be over 97 cents by 2020, 98 cents by 2022.  Right now we are averaging 3.14 cents to missions on paper tabs and 2.4 cents on e-tabs. 

    By 2020 we will be netting less than 2 cents on both paper and e tabs, less than 1 cent by 2022 is not impossible.  Think about it, we are only 1.84 cents away from making less than two cents on every dollar that we touch.  Any combined increase of 1.85 cents in payout/expenses/taxes/fees will be our undoing.  Last fiscal year those four items combined for just shy of a half cent increase in our cost of doing business. 

    In FY2013 we netted 6.47 cents on every dollar sold.  We have lost 2.63 cents in four fiscal years.  At that rate of decline we will be down to 1.21 cents by the end of FY2021. 

    Last fiscal year we increased our sales by $206 million and netted $1 million for our efforts.  Our cost of doing business on every dollar of that $206 million was 99.5 cents, netting us one half of one cent on every dollar sold. 

    To those of you that derive income from us, we are not out to harm you.  Our only goal is to keep charities contributing to their missions and communities.  If we accomplish that, then by extension and necessity, you will be needed.  But, we need your help in convincing the legislature and Governor that things need to change and change soon.  Act before it is too late for either of us.  I am not crying wolf, I am asking you to face the facts.  My instincts tell me that dropping below 2 cents for missions will be the breaking point for hundreds of organizations.  Do you really want to see if my predictions are correct before you act?  At that time it will be too late. 

    You can say whatever you want about me or Allied Charities, but you cannot ignore the numbers and trends.  With no changes to the current prize payout/expense/tax/fee structure we are on a collision course to zero profit.  When charities are done, everyone connected to us will be too. 


    fy2017 11192017.pdf

  • 20 Nov 2017 06:52 | Allen Lund (Administrator)
  • 03 Nov 2017 06:01 | Allen Lund (Administrator)

    New Lawful Gambling Record Retention Fact Sheet

    We recently published a record retention guide for your organization’s barcoded game remnants. Use this resource to:

    • stay on track with record retention
    • know how and when to destroy played game remnants

    See the Record Retention for Barcoded Game Remnants fact sheet on our website.


    If you have questions, contact the Lawful Gambling Tax Unit at 651-297-1772 or

  • 03 Nov 2017 06:00 | Allen Lund (Administrator)


    If you need a reminder of why we do what we do, watch this short video of the Metro Youth Baseball League.  MYB

    Click on the link to an article about the Spring Lake Park Lions and the city of Spring Lake Park requesting funds from the Lions.  Spring Lake Park Lions

    It is encouraging that cities are taking notice of what is going on with charitable gaming and state taxes.  Getting cities to help us work towards getting a state tax structure that allows us to serve our local communities while still paying taxes to the state is an important step. 

    We have never said that we should not pay taxes to the state.  We have said that there needs to be a structure where no charity should be paying more to the state than they have for their community or mission.  We all know that no business would ever put up with what we are paying, yet we continue to put up with our treatment.  I will never be able to over stress that you and your organization do not deserve to be treated as you currently are accepting of.  Your caring and philanthropy is what the state is counting on to keep the status quo. 

    Our train went off the rails with the 2012 stadium bill.  Paying up to 7 times what a business pays is an insult to every member of every charity that pays the 36% rate in a given fiscal year.   Any charity averaging more than 25% in state tax in a fiscal year is most likely paying more to the state than they have for their community and mission.  I look forward with apprehension and foreboding to see how many of us went upside down in FY2017. 

    Record sales, record net profits to the charities (yes, even a dollar more would qualify as a record), record taxes to the state and no mass exodus by charities are hurting our cause.  The message from the state is a resounding “What’s not to like?”  Rising payouts and expenses are coming directly out of our missions dollars.  Our diminishing slice of the pie is not resonating with or generating any action from our elected officials. 

    The stadium fund is taking in roughly $50 million per year and the annual bill for the stadium is $31 million.  Why not give our organizations and our communities relief?  There is more than enough to do so.  Is money laying fallow in a stadium fund really more important than helping those in need in our communities?  I think not. 

    If your organization is not able to make the donations that you once did or are reducing the amount of the donations that you can accommodate, you need to be letting those requesting the donation know why.  You need to tell them that the state is where your funds now go and that they need to contact the Governor, their state senator and state representative for the money.  Getting help from those that benefit from our efforts will be key to our success.

    One thought is to withhold donations until the end of a fiscal year, when a charity would know for certain if there is anything left to donate after all taxes and expenses are paid.  At the top rate a charity can hold a three star rating by only paying taxes to the state.  Only in MN would a charity be able to keep their charitable gaming license by paying taxes.    

    I have said for some time that if the state wanted to fix our tax structure they would have.  They clearly have no imminent intention of doing so.  As a group we need to decide if we are going to give the effort necessary to convince them to do so. 

    See you at convention.  Attached is the current seminar schedule.  There are still hotel rooms available at all hotels with  the exception of the Marriott and the Kelly Inn.  Make sure to tell them that you are with Allied Charities and want the ACM rate.



Join ACM Today!

Apply for the many benefits of membership in Allied Charities MN.

Join us


Go to Veteran Shredding website

Contact ACM

3250 Rice Street
St. Paul, MN 55126


Email ACM

ACM on Social Media

Recent forum updates

  • There are no forum topics to display.

Member Directory

Direct link to member directory will appear here.

Powered by Wild Apricot Membership Software