HF3786 (Legislative Session 94 (2025-2026))
Children's museums clarified to be eligible to receive children's museum competitive grants from the arts and cultural heritage fund.
Related bill: SF3798
AI Generated Summary
Purpose
- The bill adds a rule that applies to grants from the arts and cultural heritage fund that are awarded through programs serving only children's museums. It requires that eligible grant recipients meet a specific IRS tax-exempt classification called A52 (or an equivalent code if the classification system changes).
Main Provisions
- Adds Subdivision 8 (titled “Childrens museums”) to Minnesota Statutes 2024 section 129D.17.
- For a state agency or other recipient using arts and cultural heritage fund money for a program that awards competitive grants solely to children's museums, grants may be awarded only to applicants that meet the A52 classification of the National Taxonomy of Exempt Entities (NTEE) used by the Internal Revenue Service, or the analogous code from a successor classification system.
Changes to Existing Law
- Creates a new eligibility requirement tied to a federal tax-exempt classification. This restricts which children's museums can receive competitive grants by linking eligibility to meeting the A52 NTEE classification (or its successor).
Impact and Implications
- Funding under these grants would go only to organizations that have the specified A52 classification, aligning Minnesota grants with federal tax-exempt criteria.
- Some children's museums that do not meet the A52 classification could be ineligible for these grants.
Key Terms
- arts and cultural heritage fund
- Minnesota Statutes 2024 section 129D.17
- Subdivision 8
- Childrens museums
- A52 classification
- National Taxonomy of Exempt Entities (NTEE)
- Internal Revenue Service (IRS)
- analogous code from a successor classification system
- competitive grants
Relevant Terms - arts and cultural heritage fund - 129D.17 - Subd. 8 - Childrens museums - A52 - NTEE - IRS - grant eligibility - competitive grants
Bill text versions
- Introduction PDF PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 26, 2026 | House | Action | Introduction and first reading, referred to | Legacy Finance |
Citations
[
{
"analysis": {
"added": [
"Adds Subd. 8 establishing eligibility requirements for competitive grants to childrens museums based on the A52 classification."
],
"removed": [],
"summary": "This bill adds a subdivision to Minnesota Statutes 2024 section 129D.17 to require that grants from the arts and cultural heritage fund for programs awarding competitive grants solely to childrens museums be restricted to applicants meeting the A52 classification of the National Taxonomy of Exempt Entities used by the Internal Revenue Service (or its successor).",
"modified": []
},
"citation": "Minnesota Statutes 2024 section 129D.17",
"subdivision": "Subd. 8"
}
]Progress through the legislative process
In Committee