5040 - Tuition for Community Education and Special Education

5050 - Non-taxable revenue for various charges made to students, parents, or guardians for rental or user fees for items

• Musical instruments
• Physical education equipment
• Field trip transportation
• Membership or club dues to school organizations, unless they provide access to athletic or amusement facilities
• Other charges permitted by law including activity or athletic fees

 Excludes all instructional tuition, admission fees, and revenue from sales.

5055 - Taxable revenue for various charges made to students, parents, or guardians for rental or user fees for items

• Rental of recreation areas and athletic facilities
• Parking fees
• Towel fees
• Memberships or club dues providing access to athletic or amusement facilities

5060 - Revenue for admissions, gate receipts, and voluntary donations relating to attendance at any event or activity sponsored by and under the control of the school board

• Athletic events, fine arts performances, and exhibitions
• Admissions to tournaments, post-season games and other non-regular season games, events and activities
• Admissions (not classes) to:
• Swimming pools (open and lap swimming)
• Ice skating rinks
• Tennis courts
• Handball courts
• Athletic fields
• Admissions to MN State High School League-sponsored events and activities 

5070 - Revenue received for the cost of entry fees for students to participate in athletic, scholastic, or other competitive events

• Fees and admissions for field trips (except transportation costs)
• Additional student travel costs
• Meals and/or lodging

5096 - Revenue from philanthropic foundations, private individuals, private organizations, and others for which no repayment or special service to the contributor is expected

5099 - Revenue received from the fines, special assessments, refunds of prior year's expenditures, and any other miscellaneous revenue items not classified elsewhere

5620 - Non-taxable revenue generated from the sale of goods and services under the control of the board of education (see 5626 for taxable sales)

• Fundraising by selling candy
• Concession stands

5621 - Revenue from sales of materials and supplies to students including supplies for industrial arts and Family and Consumer Science classes, and any other materials sold which were originally purchased for resale to pupils

• Art supplies
• Books (not textbooks), encyclopedias, dictionaries, reference materials
• Class rings
• Graduation announcements
• Magazines and periodicals sold over the counter
• Pictures
• Shop supplies

5626 - Taxable revenue generated from the sale of goods and services under the control of the board of education (see 5620 for non-taxable sales)

For a thorough breakdown on budget codes see the Uniform Financial Accounting and Reporting System (UFARS) manual. Note: UFARS account codes are three-digit numbers without the leading 6 for expenses.