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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 2018 290.0679

Business incubator and industrial parks, Minn. Statutes 2018 272.02, 2018 297A.71

Community land trusts, Minn. Statutes 2018 273.11

Credit services organizations, exclusion, Minn. Statutes 2018 332.52

Defined as qualifying organizations, Minn. Statutes 2018 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 2018 61A.276

Gambling, see Exemptions under INCOME AND FRANCHISE TAXES

Gifts from, limited use motor vehicles, Minn. Statutes 2018 297B.01

Gifts to, motor vehicles, Minn. Statutes 2018 168.27, 2018 297B.01

Health care essential community providers, Minn. Statutes 2018 62Q.096, 2018 62Q.19, 2018 62Q.22

Jewish Community Center of Greater Minneapolis, Minn. Statutes 2018 315.51

Jewish Community Center of Greater Saint Paul, Minn. Statutes 2018 315.51

Motor vehicles, Minn. Statutes 2018 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 2018 268.053

Payments by, Minn. Statutes 2018 268.051, 2018 268.053, 2018 290.0679

Payments to, golf tournament ticket proceeds, Minn. Statutes 2018 297A.70

Qualified community-based organizations (traumatic brain injury services), Minn. Statutes 2018 171.29

Real property owned by, homesteads, Minn. Statutes 2018 273.124

Registered combined charitable organizations, see under CHARITABLE ORGANIZATIONS

Reports given, donated motor vehicles, Minn. Statutes 2018 168.27

Rural health networks, Minn. Statutes 2018 144.1492

Transitional housing, see TRANSITIONAL HOUSING

Unemployment insurance, Minn. Statutes 2018 268.053

Boards of directors, volunteer members, tax liability, Minn. Statutes 2018 270C.56

Data, classification, Minn. Statutes 2018 270B.02

Income and franchise taxes

Returns, Minn. Statutes 2018 289A.08, 2018 289A.18

Subject to, under Internal Revenue Code, Minn. Statutes 2018 290.05

Lists, publication, Minn. Statutes 2018 270B.02

Property taxes, tax-exempt property, Minn. Statutes 2018 273.19

Real property owned by, homestead classification, property undergoing renovation, procedures, Minn. Statutes 2018 273.124

Reports given, annual tax reports, failure to give, monetary penalties, Minn. Statutes 2018 289A.60

Trusts, Minn. Statutes 2018 270B.02