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Last Updated: 12/21/2017

Charitable Contributions Subtraction

Taxpayers who do not itemize deductions on their federal return may subtract a portion of their charitable contributions from taxable income on their Minnesota return.

If you took the standard deduction on your federal return and made qualified charitable contributions:
  • You may subtract 50 percent of your contributions over $500.
  • If you’re married and file separate returns, each spouse must make at least $500 in contributions to claim this subtraction on their return.
Qualified charitable contributions are those allowable as deductions by the IRS. For more information, see IRS Publication 17.

To claim this subtraction:

View the statute (M.S. 290.0132, subd. 7).