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2023 Minnesota Statutes Index (topics)

TAX-EXEMPT ORGANIZATIONS

See also TAX-EXEMPT CORPORATIONS

Boards of directors, volunteer members, tax liability, Minn. Statutes 2023 270C.56

Data, classification, Minn. Statutes 2023 270B.02

501(c)(3) organizations

Assignments to, income tax refunds, Minn. Statutes 2023 290.0679

Business incubator and industrial parks, Minn. Statutes 2023 272.02, 297A.71

Community land trusts, Minn. Statutes 2023 273.11

Credit services organizations, exclusion, Minn. Statutes 2023 332.52

Defined as qualifying organizations, Minn. Statutes 2023 290.0679

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 2023 61A.276

Gambling, see Exemptions under INCOME AND FRANCHISE TAXES

Gifts from, limited use motor vehicles,, Minn. Statutes 2023 297B.01

Gifts to, motor vehicles, Minn. Statutes 2023 168.27, 297B.01

Health care essential community providers, Minn. Statutes 2023 62Q.096, 62Q.097, 62Q.19, 62Q.22

Jewish Community Center of Greater Minneapolis, Minn. Statutes 2023 315.51

Jewish Community Center of Greater Saint Paul, Minn. Statutes 2023 315.51

Motor vehicles, Minn. Statutes 2023 168.27

Nonprofit charitable organizations, see under CHARITABLE ORGANIZATIONS

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

Notice received, unemployment insurance, Minn. Statutes 2023 268.053

Payments by, Minn. Statutes 2023 268.051, 268.053, 290.0679

Payments to, golf tournament ticket proceeds, Minn. Statutes 2023 297A.70

Qualified community-based organizations (traumatic brain injury services), Minn. Statutes 2023 171.29

Real property owned by, homesteads, Minn. Statutes 2023 273.124

Registered combined charitable organizations, see under CHARITABLE ORGANIZATIONS

Reports given, donated motor vehicles, Minn. Statutes 2023 168.27

Retail delivery fees, exemptions, Minn. Statutes 2023 168E.05

Rural health networks, Minn. Statutes 2023 144.1492

Transitional housing, see TRANSITIONAL HOUSING

Unemployment insurance, Minn. Statutes 2023 268.053

Income and franchise taxes

Returns, Minn. Statutes 2023 289A.08, 289A.18

Subject to, under Internal Revenue Code, Minn. Statutes 2023 290.05

Lists, publication, Minn. Statutes 2023 270B.02

Property taxes, tax-exempt property, Minn. Statutes 2023 273.19

Real property owned by, homestead classification, property undergoing renovation, procedures, Minn. Statutes 2023 273.124

Reports given, annual tax reports, failure to give, monetary penalties, Minn. Statutes 2023 289A.60

Retail delivery fees, exemptions, Minn. Statutes 2023 168E.05

Trusts, Minn. Statutes 2023 270B.02