Political Contribution Refund (PCR)

Individuals who contribute to a registered political party or to a state level partisan candidate who has agreed to limit expenditures are eligible to apply for a refund of their contribution. For purposes of the political contribution refund (PCR) program, only monetary contributions qualify for the refund. Receipts forms may not be issued to contributors who donate goods or services.

The maximum refund contributors may receive is $50 per person or $100 for married couples. The program is available to individuals who are eligible to vote in Minnesota. Those individuals may file only one refund application per year and there is no opportunity to amend the PCR.

To receive a refund, a contributor must:

1. Get a receipt (EP-3) from the political party or candidate to whom the contribution was made.
2. Fill our Form PCR 2008, which can be downloaded at this link or obtained from the Minnesota Department of Revenue.
3. Attach the receipt (EP-3) to the application (Form PCR) for the appropriate year.
4. Mail the application form and receipt to the Minnesota Department of Revenue at:

Minnesota Political Contribution Refund
Minnesota Department of Revenue
St. Paul, MN 55146-1800

The refund program is not tied to the state income tax form. PCR forms must be filed separately. A taxpayer may file a claim for the PCR immediately after making the contribution. Claims for contributions made during one calendar year may be filed during that calendar year and must be filed not later than April 15th of the next calendar year.

Call at 651-296-3781 if you have questions about the PCR programs. You may also contact the Department of Revenue by sending an email to: indinctax@state.mn.us

Or go to the following web site:
http://www.taxes.state.mn.us/individ/other_supporting_content/political_contrib_refund.shtml