A non-profit community service oriented organization is defined as any corporation, society, association, foundation, or institution organized and operated exclusively for charitable, religious, fraternal, civic, or education purposes, and which is exempt from federal income taxation pursuant to section 501(c)(3), (10) or (19) of the Internal Revenue Service Code of 1986, as amended through December 31, 1990.
non-profit community service oriented organization
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The 2008 Legislature created a new classification for community service organizations such as:
Nonprofit community service oriented organizations that make charitable contributions and donations at least equal to the organization's previous year's property taxes, and that allow the property to be used for public and community meetings or events at no charge, may be eligible for the new classification.
Examples of qualifying public and community groups that must be allowed to hold events free of charge would include:
public and community
Private events and certain other groups/activities can be charged a fee to utilize an organization's facilities. Examples of private events/groups that can be charged a fee to use the facilities include:
Charitable contributions and donations are defined as having the same meaning as lawful gambling purposes under Minnesota Statutes, section 34912, subdivision 25, excluding those purposes relating to payment of taxes, assessment, fees, auditing costs, and utility.
Charitable contributions and donations
Revenue-producing activities include, but are not limited to, property or that portion of a property that is used as an on-sale intoxicating liquor establishment, a restaurant open to the public, bowling alley, a retail store, gambling conducted by organizations licensed under Chapter 3949, an insurance business, or office or other space leased or rented to a lessee who conducts a for-profit enterprise on the premises.
Applications can be obtained by contacting the Assessor's Office at 320-983-8311 or 888-280-8311. Complete the application and submit it to the County Assessor, along with all required documentation, by May 1 of each calendar year.