NONPROFIT ORGANIZATIONS

501(c)(3) organizations, see under TAX-EXEMPT ORGANIZATIONS

Abandoned and unclaimed property, sales by, Minn. Statutes 2025 471.195

Accountable provider networks, see under HEALTH CARE PURCHASING ALLIANCES

Accounting and bookkeeping

Adult basic education programs, Minn. Statutes 2025 124D.52

English as a second language programs, Minn. Statutes 2025 124D.52

Fund-raising activities, sales and use taxes, Minn. Statutes 2025 297A.70

Vendors, state operated community based services, Minn. Statutes 2025 246.18

Administration by, Minnesota family investment program (MFIP), Minn. Statutes 2025 142G.01

Adult basic education programs, see under ADULT EDUCATION

Advertising, outdoors, service club and religious notices, Minn. Statutes 2025 173.02, 173.08

Affidavits, collector military vehicles, registration, Minn. Statutes 2025 168.10

Alcoholic beverage raffles or auctions, Minn. Statutes 2025 340A.707

Alcoholic beverages

Consumption and display set up permits, Minn. Rules 7515.1200 to 7515.1230

Generally, Minn. Rules 7515.0100 to 7515.1480

Arts Board, see ARTS BOARD

Arts organizations, Minn. Statutes 2025 297A.70, 297A.71, 297A.96

Athletic organizations, volunteer coaches, Minn. Statutes 2025 604A.11

Centers for independent living, Minn. Statutes 2025 256B.0621, 268A.01, 268A.10, 268A.11

Charitable contributions, see CHARITABLE CONTRIBUTIONS

Charitable corporations, see CHARITABLE CORPORATIONS

Charitable organizations, see Nonprofit charitable organizations under CHARITABLE ORGANIZATIONS

Children's safety centers, see PARENTING TIME CENTERS

Collaboration

Adult basic education programs, see under ADULT EDUCATION

English as a second language programs, Minn. Statutes 2025 124D.52

Commercial generators, nonprofit organizations defined as, Minn. Statutes 2025 297H.01

Community-based local contractors, nonprofit organizations defined as, Minn. Statutes 2025 145.9255

Community land trusts, see COMMUNITY LAND TRUSTS

Community organizations

Full-service community schools, partnerships with, Minn. Statutes 2025 124D.231

Grants to, dental services, public program recipients, Minn. Statutes 2025 256B.76

Health equity, procuring grants and contracts, Health Department, Minn. Statutes 2025 144.9821

School-based health centers, partnerships with, Minn. Statutes 2025 145.903

Contracts and agreements

Adjustment-to-blindness training services, Minn. Statutes 2025 248.07

Club contracts, health clubs, exemption, Minn. Statutes 2025 325G.23

Education Department, deaf, blind resources, Minn. Statutes 2025 125A.63

Family support services, deaf children, Minn. Statutes 2025 144.966

Health clubs, exemption, Minn. Statutes 2025 325G.23

Homeless services, Minn. Statutes 2025 142A.03, 256.01

Low-income energy conservation improvements, Minn. Statutes 2025 216B.2403, 216B.241

Maternal and child nutritional supplement programs, administration, Minn. Statutes 2025 145.894

Minnesota youth program, Minn. Statutes 2025 116L.561

Port authority commissions, Minn. Statutes 2025 469.0721

Summer health care intern program, grants, Minn. Statutes 2025 144.1464

Waterfowl breeding grounds, development, Minn. Statutes 2025 97A.127

Contributions to, defined as lawful purpose, Minn. Statutes 2025 349.12

Corporations, see NONPROFIT CORPORATIONS

Definitions

Classification of property, Minn. Statutes 2025 273.13

Hospitals and community services for developmentally disabled persons, Minn. Statutes 2025 252.41

Maternal and Child Nutrition Act, Minn. Statutes 2025 145.892

Minnesota education now and babies later (MN ENABL) program, Minn. Statutes 2025 145.9255

Motor vehicle registration, taxation, sale, Minn. Statutes 2025 168.002

ServeMinnesota Innovation Act, Minn. Statutes 2025 124D.38

Solid waste management taxes, Minn. Statutes 2025 297H.01

Unemployment insurance, Minn. Statutes 2025 268.035

Unemployment Insurance Law, Minn. Statutes 2025 268.035

Youthbuild, Minn. Statutes 2025 116L.361

Definitions, lawful gambling, Minn. Rules 7861.0210

Disabled hunters, organized hunts, Minn. Rules 6232.2500

Disaster volunteer organizations, providing aid, immunity from liability, Minn. Statutes 2025 12.03, 12.22

Drinking water revolving fund, loans, Minn. Rules 7380.0252 to 7380.0297

Education now and babies later (MN ENABL) program, Minn. Statutes 2025 145.9255

Educational programs

Fine arts instruction, exemption from business school, Minn. Statutes 2025 136A.821

For members, registration and approval, exemption, Minn. Statutes 2025 136A.653

Summer academic enrichment programs, sponsorship, Minn. Statutes 2025 136A.091

Eligible organizations

Nonprofit organizations defined as, Minn. Statutes 2025 116L.361

ServeMinnesota program, Minn. Statutes 2025 124D.39, 124D.44, 124D.45

Emergency assistance, disaster volunteer organizations, immunity from liability, Minn. Statutes 2025 12.03, 12.22

Employees, workers' compensation, Minn. Statutes 2025 176.041

Employers, nonprofit organizations defined as, Minn. Statutes 2025 268.035

Employment training, see JOB SKILLS PARTNERSHIP

English as a second language, see under ENGLISH LANGUAGE

Environmental learning centers, lease, management, Minn. Statutes 2025 84.0875

Federal surplus property, eligibility to receive, Minn. Rules 1260.0300

Financial review, preaward risk assessment, grant recipients, Minn. Statutes 2025 16B.981

Foreclosure solicitors, exclusion, Minn. Statutes 2025 325N.01

Foundation for Student Organizations, Minn. Statutes 2025 124D.34

Fraternal benefit societies, Minn. Statutes 2025 64B.12

Full-service community schools, partnerships with, Minn. Statutes 2025 124D.231

Fund-raising

Sales and use taxes, exemptions, Minn. Statutes 2025 297A.70

Sales by, see same under this topic

Funding agreements by life insurance companies, Minn. Statutes 2025 61A.276

Funds and accounts, adult basic education, Minn. Statutes 2025 124D.52

Gambling organizations

Generally, see Organizations under GAMBLING

Taxes, see GAMBLING TAXES

Gambling organizations, generally, see Organizations under GAMBLING

Grants to

Adult basic education supplemental services, Minn. Statutes 2025 124D.522

Bond proceeds fund, duties, Minn. Statutes 2025 16A.695

CanNavigate program, Minn. Statutes 2025 116J.6595

CanTrain program, Minn. Statutes 2025 116L.90

Community justice reinvestment programs, Minn. Statutes 2025 299A.707

Community rehabilitation program, Minn. Statutes 2025 268A.06

Community residential facilities, developmentally disabled persons, Minn. Statutes 2025 252.30

Crime victims and offenders mediation programs, Minn. Statutes 2025 611A.77

Food delivery support grants, Minn. Statutes 2025 256.9752

Foster grandparents program, Minn. Statutes 2025 256.976

Getting to work grant program, Minn. Statutes 2025 116J.545

Health disparities reduction, Minn. Statutes 2025 145.928

Health equity, procuring grants and contracts, Health Department, Minn. Statutes 2025 144.9821

Healthy eating, here at home program, Minn. Statutes 2025 144.0554

Job Skills Partnership program, Minn. Statutes 2025 116L.04

Lead cleanup equipment and materials, Minn. Statutes 2025 144.9503, 144.9507

Lead (mineral), abatement, Minn. Statutes 2025 144.9512

Minnesota victims of crime account, Minn. Statutes 2025 299A.708

Private nonprofit community mediation entities, Minn. Statutes 2025 16B.361

Sexual and reproductive health services, Minn. Statutes 2025 145.925

Shelters for domestic abuse victims, Minn. Statutes 2025 611A.31 to 611A.35

Spinal cord injury and traumatic brain injury research grant program, Minn. Statutes 2025 136A.901

Summer health care intern program, grants, Minn. Statutes 2025 144.1464

Tobacco use prevention, eligibility, Minn. Statutes 2025 144.396

Weatherization training program, Minn. Statutes 2025 216C.2641

Workforce and affordable homeownership development program, Minn. Statutes 2025 462A.38

Youth-at-work grant program, Minn. Statutes 2025 116L.562

Guaranty funds, loans from, Minn. Statutes 2025 161.3212

Habitat for Humanity, residential building contractor license, exemption, Minn. Statutes 2025 326B.805

Health care essential community providers, Minn. Statutes 2025 62Q.096, 62Q.097, 62Q.19, 62Q.22

Health care information, review organizations, see under HEALTH CARE

Health, social, and recreational services, towns, Minn. Statutes 2025 365.10

Hennepin County, conferences, Minn. Statutes 2025 383B.562

Hospital voluntary nonprofit reporting organizations, Minn. Statutes 2025 144.701 to 144.703

Housing

Family homeless prevention and assistance program, Minn. Statutes 2025 462A.2096

First-generation homebuyers down payment assistance fund, Minn. Statutes 2025 462A.41

Supportive housing program, Minn. Statutes 2025 462A.42

Transitional housing, eligibility, Minn. Statutes 2025 256K.48

Workforce and affordable homeownership development program, Minn. Statutes 2025 462A.38

Informant reward programs, cities, payment by, Minn. Statutes 2025 471.631

Insurance, carrier insurance, Minn. Statutes 2025 221.141

Land banks, Minn. Statutes 2025 469.1812

Liability, livestock activities, Minn. Statutes 2025 604A.12

Liquor licenses

3.2 percent malt liquor, Minn. Statutes 2025 340A.403

Bottle club permits, Minn. Statutes 2025 340A.414

Intoxicating liquor, Minn. Statutes 2025 340A.404

Wine tastings, Minn. Statutes 2025 340A.418

Loans to, workforce and affordable homeownership development program, Minn. Statutes 2025 462A.38

Local governments, service providers for, towns, services to, Minn. Statutes 2025 365.10

Local health agencies, nonprofit organizations defined as, Minn. Statutes 2025 145.892

Long-term recovery assistance, technical assistance or grants, Minn. Statutes 2025 12A.15

Marriage and family therapists, licenses, exceptions, Minn. Statutes 2025 148B.38

Matching funds, fish and wildlife programs, Natural Resources Department funds, advances, Minn. Statutes 2025 84.0845

Mediation, nonprofit community mediation entities, Minn. Statutes 2025 16B.361

Medical research, practicing medicine without license, exemption, Minn. Statutes 2025 147.09

Minnesota efficient technology accelerator program, Minn. Statutes 2025 216B.241

Minnesota Humane Society, see MINNESOTA HUMANE SOCIETY

Motor vehicle rentals, tax and fees, Minn. Statutes 2025 297A.64

Motor vehicles

Buses, registration, see MOTOR VEHICLE REGISTRATION

Collector military vehicles, Minn. Statutes 2025 168.10, 169.73

Leases, sales and use taxes, Minn. Statutes 2025 297A.70

Motor vehicle registration taxes, exemptions, Minn. Statutes 2025 168.012

Motor vehicle sales taxes, exemptions, Minn. Statutes 2025 297B.03

Multiparty accounts, see MULTIPARTY ACCOUNTS

Nonprofit charitable organizations, see under CHARITABLE ORGANIZATIONS

Nonprofit community mediation entities, Minn. Statutes 2025 16B.361

Nonprofit community service organizations, real property owned by, classification, property taxes, Minn. Statutes 2025 273.13

Nonprofit economic development organizations, defined as local lenders, Minn. Statutes 2025 17.117

Nonprofit limited liability companies, Minn. Statutes 2025 322C.1101

Outdoor recreation activities sponsored by

Local government liability, Minn. Statutes 2025 466.04

State liability, Minn. Statutes 2025 3.736

Parent cooperatives, child care, Minn. Statutes 2025 142B.01, 142B.41

Payments by, unemployment insurance trust fund, Minn. Statutes 2025 268.051

Payments to

English as a second language/adult basic education programs, reimbursements, Minn. Statutes 2025 124D.52

Raffle ticket sales, gross profit percentage, Minn. Statutes 2025 349.168

Permits, disabled hunters, Minn. Statutes 2025 97B.045, 97B.111

Personal solicitation of sales, disclosure, exemption, Minn. Statutes 2025 325G.13

Petitions by, public utilities, energy conservation improvements, Minn. Statutes 2025 216B.2403, 216B.241

Planning, English as a second language/adult basic education programs, Minn. Statutes 2025 124D.52

Purchasing, cooperative agreements, state contracts, Minn. Statutes 2025 16C.105

Raffles, Minn. Statutes 2025 609.761

Records and record keeping, fund-raising activities, sales and use taxes, Minn. Statutes 2025 297A.70

Regional arts councils, Minn. Rules 1900.2310 to 1900.4110

Reports given

Healthy eating, here at home program, grants, Minn. Statutes 2025 144.0554

Raffle receipts and expenditures, Minn. Statutes 2025 609.761

Summer health care intern program, grants, Minn. Statutes 2025 144.1464

Residence homes, unfair discriminatory practices, exemptions, Minn. Statutes 2025 363A.21

Residential mortgage originator and servicer licenses, exemptions, Minn. Statutes 2025 58.04, 58.05

Restraint of trade, exemption from law, Minn. Statutes 2025 325D.55

Sales and use taxes, permits, Minn. Rules 8130.2500

Sales by

Abandoned and unclaimed property, Minn. Statutes 2025 471.195

Nursery stock

Certificate fees exemption, Minn. Statutes 2025 18H.07

Dealer certificates, exemptions, Minn. Statutes 2025 18H.06

Personal solicitation of sales, Minn. Statutes 2025 325G.13

Raffle ticket sales, gross profit percentage, Minn. Statutes 2025 349.168

Sales to

Motor vehicle registration taxes, exemptions, Minn. Statutes 2025 168.012

Sales and use taxes, exemptions, Minn. Statutes 2025 297A.70

Trees and shrubs, Natural Resources Department, Minn. Statutes 2025 89.37

School-age child care programs, community education, Minn. Statutes 2025 124D.19

School-based health centers, partnerships with, Minn. Statutes 2025 145.903

School food service programs, Minn. Statutes 2025 124D.111

School lunch aid, Minn. Statutes 2025 124D.111

Senior companion program, grants, Minn. Rules 9555.0400

Service club and religious notices, outdoor advertising, Minn. Statutes 2025 173.02, 173.08

Signs, Minn. Statutes 2025 173.02, 173.08, 173.13

Special event food stand licenses, Minn. Statutes 2025 157.16

Sponsorship, community education youth service programs, Minn. Statutes 2025 124D.19

Supplemental educational services providers, Minn. Rules 3512.5400

Tax credit outreach grants, Minn. Statutes 2025 270C.21

Taxpayer assistance grants, Minn. Statutes 2025 270C.21

Tobacco use prevention projects and initiatives, Minn. Statutes 2025 144.396

Transitional housing, eligibility, Minn. Statutes 2025 256K.48

Trusts and trustees, Minn. Rules 4501.0200

Unemployment insurance, see UNEMPLOYMENT INSURANCE

Unemployment insurance taxes, payments, Minn. Statutes 2025 268.053

Vendors

Nonprofit organizations defined as, Minn. Statutes 2025 252.41

State-operated, community-based services, accounting and bookkeeping, Minn. Statutes 2025 246.18

Volunteers

Fair Labor Standards Act, exclusion, Minn. Statutes 2025 177.23

Volunteer coaches, Minn. Statutes 2025 604A.11

Wine tastings, Minn. Statutes 2025 340A.418

Workers' compensation, Minn. Statutes 2025 176.041

Youth-at-work grant program, Minn. Statutes 2025 116L.562