Donations from a Special Fund

The OSA received requests for clarification on a relief association’s ability to make donations from its Special Fund. 

Special Fund assets may only be disbursed for purposes expressly authorized under Minnesota law.  Authorized Special Fund disbursements include service pension, disability, and survivor benefit payments and certain authorized administrative expenses.  A relief association does not have authority to make donations from its Special Fund.  If a relief association would like to make a donation to an organization, it must do so using General Fund assets.

Additional information regarding Special Fund and General Fund disbursements is available in the OSA’s Statement of Position on this topic.

Published last in the November 2013 Pension Newsletter