Application for Nonprofit Exempt Status

To apply for Nonprofit Exempt Status, submit Form ST16, Application for Nonprofit Exempt Status – Sales Tax (PDF).

To apply as a nursing home or boarding care home, submit Form ST16A, Application for Nonprofit Exempt Status – Sales Tax Nursing Homes and Boarding Care Homes (PDF).

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