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Minnesota Legislature

Office of the Revisor of Statutes

TAX-EXEMPT ORGANIZATIONS

See also TAX-EXEMPT CORPORATIONS

501(c)(3) organizations

Assignments to, income tax refunds, Minn. Statutes 2019 290.0679

Business incubator and industrial parks, Minn. Statutes 2019 272.02, 2019 297A.71

Community land trusts, Minn. Statutes 2019 273.11

Credit services organizations, exclusion, Minn. Statutes 2019 332.52

Defined as qualifying organizations, Minn. Statutes 2019 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 2019 61A.276

Gambling, see Exemptions under INCOME AND FRANCHISE TAXES

Gifts from, limited use motor vehicles, Minn. Statutes 2019 297B.01

Gifts to, motor vehicles, Minn. Statutes 2019 168.27, 2019 297B.01

Health care essential community providers, Minn. Statutes 2019 62Q.096, 2019 62Q.19, 2019 62Q.22

Jewish Community Center of Greater Minneapolis, Minn. Statutes 2019 315.51

Jewish Community Center of Greater Saint Paul, Minn. Statutes 2019 315.51

Motor vehicles, Minn. Statutes 2019 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 2019 268.053

Payments by, Minn. Statutes 2019 268.051, 2019 268.053, 2019 290.0679

Payments to, golf tournament ticket proceeds, Minn. Statutes 2019 297A.70

Qualified community-based organizations (traumatic brain injury services), Minn. Statutes 2019 171.29

Real property owned by, homesteads, Minn. Statutes 2019 273.124

Registered combined charitable organizations, see under CHARITABLE ORGANIZATIONS

Reports given, donated motor vehicles, Minn. Statutes 2019 168.27

Rural health networks, Minn. Statutes 2019 144.1492

Transitional housing, see TRANSITIONAL HOUSING

Unemployment insurance, Minn. Statutes 2019 268.053

Boards of directors, volunteer members, tax liability, Minn. Statutes 2019 270C.56

Data, classification, Minn. Statutes 2019 270B.02

Income and franchise taxes

Returns, Minn. Statutes 2019 289A.08, 2019 289A.18

Subject to, under Internal Revenue Code, Minn. Statutes 2019 290.05

Lists, publication, Minn. Statutes 2019 270B.02

Property taxes, tax-exempt property, Minn. Statutes 2019 273.19

Real property owned by, homestead classification, property undergoing renovation, procedures, Minn. Statutes 2019 273.124

Reports given, annual tax reports, failure to give, monetary penalties, Minn. Statutes 2019 289A.60

Trusts, Minn. Statutes 2019 270B.02