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Application for Nonprofit Exempt Status
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Minnesota law exempts certain nonprofit organizations from paying sales and use tax on their purchases used to perform the charitable, religious, or educational functions of the nonprofit organization.
Being exempt from federal income tax does not automatically mean an organization is exempt from Minnesota Sales and Use Tax.
How to Apply
An organization must apply to the Minnesota Department of Revenue for authorization, known as Nonprofit Exempt Status.
For more information, see the Nonprofit Organizations Industry Guide.
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After we receive your application, allow us 60 days to make a determination.
During this time:
- We will link your application to your Minnesota Tax ID Number to track the status of your application. If your organization does not have a Minnesota Tax ID Number, we will assign one to you.
- We may request additional information to determine if your organization qualifies for exempt status.
When we review your application, we'll verify the following:
- You meet the requirements stated in Minnesota Rule 8130.6200
- Your activities and purpose meet the definition of charitable, educational or religious
- You meet the requirements of the Organization and Operational Test
Sometimes, it may take longer than 60 days to make a determination.
Some reasons why it may take longer:
- Additional research needed on your organization
- Amount of documentation sent
- Additional review needed within the department