SF3798 (Legislative Session 94 (2025-2026))
Children's museum competitive grants from the arts and cultural heritage fund eligibility clarification
Related bill: HF3786
AI Generated Summary
Purpose
Clarify which children's museums can receive competitive grants from Minnesota’s arts and cultural heritage fund. The bill adds a new provision to Minnesota Statutes that sets eligibility rules for grant programs that award funds only to children's museums, ensuring recipients meet a specific IRS tax-exempt classification.
Main provisions
- Adds a new subdivision (Subdivision 8) to Minnesota Statutes 2024 section 129D.17 titled “Childrens museums.”
- Under this subdivision, a state agency or other recipient of an appropriation from the arts and cultural heritage fund (ACHF) that uses the appropriation for a program that awards competitive grants exclusively to children’s museums may award grants only to applicants that meet the requirements of 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.
- The A52 classification refers to the NTEE category used by the IRS to classify museums (or its successor classification).
Significant changes to existing law
- Creates a specific eligibility standard for grants awarded to children's museums from the ACHF, tying eligibility to the IRS NTEE A52 museum classification (or an equivalent classification).
- Requires grant recipients to demonstrate eligibility under the A52 classification, effectively limiting funding to entities that are classified as museums for tax-exemption purposes.
Implications and who is affected
- Organizations applying for or receiving these grants must be tax-exempt entities that fit the A52 museum classification (or its successor equivalent).
- Non-museum organizations that would have previously qualified for these grants may no longer be eligible if they do not meet the A52 classification.
- The change aligns grant eligibility with IRS taxonomy, potentially influencing how organizations structure or certify their exempt status to qualify for children's museum grants.
Relevant 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 - state agency - eligible applicants
Bill text versions
- Introduction PDF PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 23, 2026 | Senate | Action | Introduction and first reading | ||
| February 23, 2026 | Senate | Action | Referred to | Environment, Climate, and Legacy |
Citations
[
{
"analysis": {
"added": [
"Subd. 8 establishing eligibility criteria: only applicants meeting the A52 classification of the National Taxonomy of Exempt Entities as used by the IRS (or its successor) may receive competitive grants to children's museums."
],
"removed": [],
"summary": "This bill adds Subd. 8 to Minnesota Statutes 2024 section 129D.17 to limit arts and cultural heritage fund competitive grants for children's museums to applicants that meet the A52 National Taxonomy of Exempt Entities classification used by the Internal Revenue Service or its successor.",
"modified": [
"No other changes to section 129D.17; this is a clarifying addition related to grant eligibility."
]
},
"citation": "129D.17",
"subdivision": "Subd. 8"
}
]Progress through the legislative process
In Committee