Change log
Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.
See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.
244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.
Browse by category:Exemption (42)Fee (26)Deadline (20)Penalty (13)Data seed (5)Correction (3)Re-verification (2)Time-windowed override (1)
Showing 1 database migration and 12 fact changes affecting MN in exemption.Show all →
Fact changes
Sep 16, 2026
- Sep 16, 2026MN exemption: requires filing 1 → 0
Source: revisor.mn.gov · send source
“(f) A private foundation, as defined in section 509(a) of the Internal Revenue Code of 1954, which did not solicit contributions from more than 100 persons during the accounting year last ended.”
Made by: not recorded - Sep 16, 2026MN exemption: requires filing 1 → 0
Source: revisor.mn.gov · send source
“(e) A charitable organization soliciting contributions for any person specified by name at the time of the solicitation if all of the contributions received are transferred to the person named with no restrictions on the person's expenditure of it and with no deductions whatsoever.”
Made by: not recorded - Sep 16, 2026MN exemption: requires filing 1 → 0
Source: revisor.mn.gov · send source
“A fraternal, patriotic, social, educational, alumni, professional, trade or learned society which limits solicitation of contributions to persons who have a right to vote as a member.”
Made by: not recorded - Sep 16, 2026MN exemption: requires filing 1 → 0
Source: revisor.mn.gov · send source
“(c) Any educational institution which is under the general supervision of the commissioner of education, the Board of Trustees of the Minnesota State Colleges and Universities, or the University of Minnesota or any educational institution which is accredited by the University of Minnesota or the North Central Association of Colleges and Secondary Schools, or by any other national or regional accrediting association.”
Made by: not recorded - Sep 16, 2026MN exemption: requires filing 1 → 0
Source: revisor.mn.gov · send source
“A religious society or organization which is exempt from filing a federal annual information return pursuant to Internal Revenue Code, section 6033(a)(2)(A)(i) and (iii), and Internal Revenue Code, section 6033(a)(2)(C)(i).”
Made by: not recorded - Sep 16, 2026MN exemption: requires filing 1 → 0
Source: revisor.mn.gov · send source
“which did not receive total contributions in excess of $25,000, exclusive of the direct cost of prizes given to the public by the charitable organization in connection with lawful gambling conducted in compliance with chapter 349, from the public within or without this state during the accounting year last ended”
Made by: not recorded
Sep 14, 2026
- Sep 14, 2026MN exemption: requires filing 0 → 1
Source: revisor.mn.gov · send source
“(f) A private foundation, as defined in section 509(a) of the Internal Revenue Code of 1954, which did not solicit contributions from more than 100 persons during the accounting year last ended.”
Made by: not recorded - Sep 14, 2026MN exemption: requires filing 0 → 1
Source: revisor.mn.gov · send source
“(e) A charitable organization soliciting contributions for any person specified by name at the time of the solicitation if all of the contributions received are transferred to the person named with no restrictions on the person's expenditure of it and with no deductions whatsoever.”
Made by: not recorded - Sep 14, 2026MN exemption: description Fraternal organizations, fraternal beneficial societies, labor organizations, professional/trade associations, or other membership organizations that limit solicitation to persons with the right to vote as members. Per Minn. Stat. §309.515 subd. 1(d). → A fraternal, patriotic, social, educational, alumni, professional, trade or learned society which limits solicitation of contributions to persons who have a right to vote as a member (Minn. Stat. § 309.515 subd. 1(d)). Not labor organizations or fraternal beneficial societies.; requires filing 0 → 1; source quote replaced
Source: revisor.mn.gov · send source
“A fraternal, patriotic, social, educational, alumni, professional, trade or learned society which limits solicitation of contributions to persons who have a right to vote as a member.”
Made by: not recorded - Sep 14, 2026MN exemption: requires filing 0 → 1
Source: revisor.mn.gov · send source
“(c) Any educational institution which is under the general supervision of the commissioner of education, the Board of Trustees of the Minnesota State Colleges and Universities, or the University of Minnesota or any educational institution which is accredited by the University of Minnesota or the North Central Association of Colleges and Secondary Schools, or by any other national or regional accrediting association.”
Made by: not recorded - Sep 14, 2026MN exemption: description Religious societies or organizations whose form is approved by the IRS as in substantial compliance with IRC §6033(a)(2)(A)(i), (iii), and (C)(i). Per Minn. Stat. §309.515 subd. 1(b). Distinct from generic "religious 501(c)(3)" — the form must be specifically IRS-approved as exempt from federal annual filing. → A religious society or organization which is exempt from filing a federal annual information return pursuant to Internal Revenue Code section 6033(a)(2)(A)(i) and (iii) and 6033(a)(2)(C)(i) (Minn. Stat. § 309.515 subd. 1(b)). Not 'form approved in substantial compliance'.; requires filing 0 → 1; source quote replaced
Source: revisor.mn.gov · send source
“A religious society or organization which is exempt from filing a federal annual information return pursuant to Internal Revenue Code, section 6033(a)(2)(A)(i) and (iii), and Internal Revenue Code, section 6033(a)(2)(C)(i).”
Made by: not recorded - Sep 14, 2026MN exemption: threshold type revenue → contributions
Source: revisor.mn.gov · send source
Quote not recorded in this entry.Made by: not recorded
Applied migrations
April 2026
- Apr 29, 2026
Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.