About the Funds

Legacy Funds

Clean Water LogoIn 2008, Minnesota's voters passed the Clean Water, Land and Legacy Amendment (Legacy Amendment) to the Minnesota Constitution to: protect drinking water sources; to protect, enhance, and restore wetlands, prairies, forests, and fish, game, and wildlife habitat; to preserve arts and cultural heritage; to support parks and trails; and to protect, enhance, and restore lakes, rivers, streams, and groundwater.

The Legacy Amendment increases the state sales tax by three-eighths of one percent beginning on July 1, 2009 and continuing until 2034. The additional sales tax revenue is distributed into four funds as follows: 33 percent to the clean water fund; 33 percent to the outdoor heritage fund; 19.75 percent to the arts and cultural heritage fund; and 14.25 percent to the parks and trails fund.

Environment and Natural Resources Trust Fund

ENRTF LogoIn 1988, Minnesota's voters approved a constitutional amendment establishing the Environment and Natural Resources Trust Fund (Trust Fund). The purpose of the Trust Fund is to provide a long-term, consistent, and stable source of funding for activities that protect and enhance Minnesota's environment and natural resources for the benefit of current citizens and future generations.

The money in the Trust Fund originates from a combination of contributions and investment income. Forty percent of the net proceeds from the Minnesota State Lottery are deposited to the Trust Fund each year; this contribution is guaranteed by the Minnesota Constitution until December 31, 2024. The Trust Fund may also receive contributions from other sources such as private donations.

Arts & Cultural Heritage Fund

The Arts and Cultural Heritage Fund receives 19.75 percent of the sales tax revenue resulting from the Clean Water, Land and Legacy amendment  to support arts, arts education and arts access, and to preserve Minnesota's history and cultural heritage.

Clean Water Fund

Thirty-three percent of the sales tax revenue from the Legacy amendment is allocated to the Clean Water Fund. Those funds may only be spent to protect, enhance, and restore water quality in lakes, rivers, and streams and to protect groundwater from degradation. At least five percent of the clean water fund must be spent to protect drinking water sources.

Environment & Natural Resources Trust Fund

The Environment and Natural Resources Trust Fund was established following voter approval of a constitutional amendment in 1988. The money in the Trust Fund is generated by the Minnesota State Lottery. The Trust Fund holds assets that can be appropriated, "for the public purpose of protection, conservation, preservation, and enhancement of the state's air, water, land, fish, wildlife, and other natural resources." Between 1991 and 2010, the legislature appropriated nearly $310 million from the Trust Fund to 746 projects around the state.

Outdoor Heritage Fund

Thirty-three percent of the sales tax revenue from the Clean Water, Land and Legacy amendment is allocated to the Outdoor Heritage Fund. Those funds "may be spent to restore, protect, and enhance wetlands, prairies, forest and habitat for fish, game, and wildlife."

Parks & Trails Fund

The Parks and Trails Fund receives 14.25 percent of the sales tax revenue resulting from the Clean Water, Land and Legacy amendment. Those funds may only be spent to support parks and trails of regional or statewide significance.