Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

Fraternal benefit societies are declared to be charitable institutions, and the property held
and used for lodge purposes, and the funds of these societies shall be exempt from taxation
under the general tax or revenue laws of this state, except that the real estate of the society shall
be taxable. Insurance premiums paid to a fraternal benefit society are exempt from the taxes
imposed under chapter 297I.
History: 1985 c 49 s 24; 2000 c 394 art 2 s 18

Official Publication of the State of Minnesota
Revisor of Statutes