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1. When was the new classification created for non-profit community services organizations?

The 2008 Legislature created a new classification for community service organizations such as:

• American Legions
• Elks
• Knights of Columbus
• Veterans of Foreign Wars posts

2. What types of organizations are eligible for the new classification?

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:

• Athletic Associations
• Neighborhood groups
• Other non-profit organizations
• Public meetings sponsored by governmental departments, agencies, etc.
• Religious/faith organizations
• School groups
• Youth groups

Charging Fees for Private Events & Other Groups/Activities

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:

• Businesses
• Family reunions
• For-profit organizations
• Private parties (i.e. office holiday parties and individual parties)
• Weddings

3. What is a non-profit community service oriented organization?

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.

4. What are considered charitable contributions and donations?

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.

5. What activities are classified as revenue-producing activities?

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.

6. How do I apply for the new classification?

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.