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Revenue Notice #03-03: Individual Income Tax - Alternative Minimum Tax and Contributions to Non-Minnesota Charitable Organizations (Revoked by Revenue Notice # 07-04)

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This notice was revoked on April 16, 2007 by Revenue Notice # 07-04.

As a result of the recent Minnesota Supreme Court decision in Chapman v. Commissioner of Revenue, 651 N.W.2d 825 (Minn. 2002), the Department of Revenue will allow an individual alternative minimum tax deduction for charitable contributions made to non-Minnesota charities in tax years beginning on or before December 31, 2001. Individual taxpayers who have paid the Minnesota individual alternative minimum tax may file an amended return claiming a refund generated by the deduction for contributions to non-Minnesota charities if they file the amended return within the period specified in Minnesota Statutes, section 289A.40.

Raymond R. Krause

Assistant Commissioner

Publication Date: May 5, 2003

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