Gambling

The following write-ups are produced and maintained by Minnesota House Research Department, with some links provided to other sources.

General Information

• Charitable Gambling Taxes
  A 8-page summary of the taxes and fees imposed on nonprofit organizations for charitable gambling activities. October 2023.
• Online Gambling: Federal Law
• Sports Betting in Minnesota

Charitable Gambling

• Charitable Gambling in Minnesota
  A 20-page information brief on the legislative history, rules and regulations, and the outlook for charitable gambling. November 2015.

Archived Materials

The following materials have been archived and may contain some information that is not up-to-date. "Archived" materials are no longer actively maintained by House Research Department and are generally at least five years old. Current materials are provided in the previous topics.

• Charitable Gambling in Minnesota
  A 20-page information brief on the legislative history, rules and regulations, and the outlook for charitable gambling. November 2015.
• Charitable Gambling: An Overview
• Dedicated Lottery Funds for Environment and Natural Resources Purposes (Request a copy)
• Gambling in Minnesota: A Short History
  A 95-page report that describes the evolution of gambling in Minnesota since 1945. It covers charitable gambling, pari-mutuel racing, the state lottery, Indian gaming, and other forms of gambling. March 2005.
• Horse Racing and Pari-Mutuel Betting
• Horse Racing Purses' Attendance and Betting: A Study of the 1986 Canterbury Downs Thoroughbred Season (Request a copy)
• Indian Gambling in Minnesota
  A brief explanation of federal law, state authority, classes of gambling, tribal-state compacts, and taxation of Indian gambling. September 2016.
• Minimum Ages for Gambling in Minnesota (Request a copy)
• Questions and Answers on the Off-Track Betting Amendment (Request a copy)
• Texas Hold'em