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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 2004 290.0679

Business incubator and industrial parks, Minn. Statutes 2004 272.02, 2004 297A.71

Charitable agencies, Minn. Statutes 2004 309.501

Credit services organizations, exclusion, Minn. Statutes 2004 332.52

Defined as qualifying organizations, Minn. Statutes 2004 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 2004 61A.276

Gambling, see Exemptions under INCOME AND FRANCHISE TAXES

Gifts from, limited use motor vehicles, Minn. Statutes 2004 297B.01

Gifts to, motor vehicles, Minn. Statutes 2004 168.27, 2004 297B.01

Government agencies, Minn. Statutes 2004 309.501

Health care essential community providers, Minn. Statutes 2004 62Q.096, 2004 62Q.19, 2004 62Q.22

Jewish Community Center of Greater Minneapolis, Minn. Statutes 2004 315.51

Jewish Community Center of Greater Saint Paul, Minn. Statutes 2004 315.51

Motor vehicles, Minn. Statutes 2004 168.27

Neighborhood land trusts, Minn. Statutes 2004 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 2004 268.053

Notice received, unemployment insurance, Minn. Statutes 2004 268.053

Payments by, Minn. Statutes 2004 268.051, 2004 268.053, 2004 290.0679

Payments to, golf tournament ticket proceeds, Minn. Statutes 2004 297A.70

Qualified community-based organizations (traumatic brain injury services), Minn. Statutes 2004 171.29

Real property owned by, homesteads, Minn. Statutes 2004 273.124

Registered combined charitable organizations, see under CHARITABLE ORGANIZATIONS

Reports given, donated motor vehicles, Minn. Statutes 2004 168.27

Rural community health centers, grant eligibility, Minn. Statutes 2004 144.1486

Rural health networks, Minn. Statutes 2004 144.1492

Transitional housing, see TRANSITIONAL HOUSING

Unemployment insurance, Minn. Statutes 2004 268.053

Boards of directors, volunteer members, tax liability, Minn. Statutes 2004 270.101

Boards of trustees, volunteer members, tax liability, Minn. Statutes 2004 270.101

Data, classification, Minn. Statutes 2004 270B.02

Definitions, property taxes, Minn. Statutes 2004 273.19

Income and franchise taxes

General law, see INCOME AND FRANCHISE TAXES

Returns, Minn. Statutes 2004 289A.08, 2004 289A.18

Subject to, under Internal Revenue Code, Minn. Statutes 2004 290.05

Lists, publication, Minn. Statutes 2004 270B.02

Real property owned by, homestead classification

Property undergoing renovation, procedures, Minn. Statutes 2004 273.124

Reports given, annual tax reports

Failure to give, monetary penalties, Minn. Statutes 2004 289A.60

Tax-exempt property, defined, Minn. Statutes 2004 273.19

Trusts, Minn. Statutes 2004 270B.02