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Last Updated: 4/5/2016

Grants, Gifts, Donations, and Home Health

Gifts, contributions, and donations received are exempt from MinnesotaCare tax if used for health care services not designated for a specific individual or group.

Home health care services are services provided in a patient’s residence by a licensed home health agency, personal care provider, or private duty nursing service that is eligible to participate in the Medical Assistance program or licensed by the Minnesota Department of Health as a home care provider.

Payments received for home health care services and/or retail sales of home health care supplies and equipment, including drugs, used as part of the services provided in the patient’s residence are exempt.