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Office of the Revisor of Statutes

2005 Minnesota Statutes Index (topics)

TAX-EXEMPT ORGANIZATIONS

See also TAX-EXEMPT CORPORATIONS

Boards of directors

Volunteer members, tax liability, Minn. Statutes 2005 270C.56

Boards of trustees

Volunteer members, tax liability, Minn. Statutes 2005 270C.56

Data, classification, Minn. Statutes 2005 270B.02

Definitions, property taxes, Minn. Statutes 2005 273.19

501(c)(3) organizations

Assignments to, income tax refunds, Minn. Statutes 2005 290.0679

Business incubator and industrial parks, Minn. Statutes 2005 272.02, 297A.71

Charitable agencies, Minn. Statutes 2005 309.501

Credit services organizations, exclusion, Minn. Statutes 2005 332.52

Defined as qualifying organizations, Minn. Statutes 2005 290.0679

Early Learning Foundation, grant program contracts, Minn. Statutes 2005 124D.175

Emergency shelters, see under SHELTERS

Federal income taxes, exemptions, see Exemptions under INCOME AND FRANCHISE TAXES

Food banks, see Foodshelves under FOOD ASSISTANCE

Funding agreements, life insurance companies, Minn. Statutes 2005 61A.276

Gambling, see Exemptions under INCOME AND FRANCHISE TAXES

Gifts from, limited use motor vehicles,, Minn. Statutes 2005 297B.01

Gifts to, motor vehicles, Minn. Statutes 2005 168.27, 297B.01

Government agencies, Minn. Statutes 2005 309.501

Health care essential community providers, Minn. Statutes 2005 62Q.096, 62Q.19, 62Q.22

Jewish Community Center of Greater Minneapolis, Minn. Statutes 2005 315.51

Jewish Community Center of Greater Saint Paul, Minn. Statutes 2005 315.51

Motor vehicles, Minn. Statutes 2005 168.27

Neighborhood land trusts, Minn. Statutes 2005 273.11

Nonprofit charitable organizations, see under CHARITABLE ORGANIZATIONS

Nonprofit corporations, see 501(c)(3) corporations under TAX-EXEMPT CORPORATIONS

Notice given, unemployment insurance, Minn. Statutes 2005 268.053

Notice received, unemployment insurance, Minn. Statutes 2005 268.053

Payments by, Minn. Statutes 2005 268.051, 268.053, 290.0679

Payments to, golf tournament ticket proceeds, Minn. Statutes 2005 297A.70

Qualified community-based organizations (traumatic brain injury services), Minn. Statutes 2005 171.29

Real property owned by, homesteads, Minn. Statutes 2005 273.124

Registered combined charitable organizations, see under CHARITABLE ORGANIZATIONS

Reports given, donated motor vehicles, Minn. Statutes 2005 168.27

Rural health networks, Minn. Statutes 2005 144.1492

Transitional housing, see TRANSITIONAL HOUSING

Unemployment insurance, Minn. Statutes 2005 268.053

Income and franchise taxes

Returns, Minn. Statutes 2005 289A.08, 289A.18

Subject to, under Internal Revenue Code, Minn. Statutes 2005 290.05

Lists, publication, Minn. Statutes 2005 270B.02

Real property owned by, homestead classification

Property undergoing renovation, procedures, Minn. Statutes 2005 273.124

Reports given, annual tax reports

Failure to give, monetary penalties, Minn. Statutes 2005 289A.60

Tax-exempt property, defined, Minn. Statutes 2005 273.19

Trusts, Minn. Statutes 2005 270B.02