Application for Nonprofit Exempt Status—Sales Tax
Read instructions on back before completing this form.
Name of organization Organization’s web address, if any
Print or type
City State Zip code Daytime phone
Check type of organization. See instructions on back for information on what you must include with your application.
Parent-teacher or parent-teacher-student association (PTA, PTSA, PTO, etc.)
Nonprofit private school, college or university
Information about the organization
Senior citizen group
Other. List the organization’s usual public activities. See instructions for requirements.
Are donations to your organization deductible for Minnesota and federal income
tax purposes? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
Does your organization make ongoing retail sales of taxable items? See instructions. . . . . . . . . . . . . . . . . . Yes No
If you already have a Minnesota tax ID number, enter the number here
List names of principal officers and the office held by each.
I certify that the above statements are correct to the best of my knowledge and belief, that accompanying documents are true
copies of original documents and that I am authorized to sign this application.
Signature Title Date
Mail this application and required attachments to: Minnesota Revenue, Mail Station 6330, St. Paul, MN 55146-6330
Stock No. 2100160
Instructions for Form ST16
Under Minnesota law, some nonprofit voucher to the vendor showing that the Youth organizations: The Articles of Incor-
groups may purchase certain kinds of items purchaser is a federal agency is sufficient. poration or Constitution must show that
without paying sales tax. These groups must (Most state and local government agencies membership is limited to youth who are age
have received formal exempt status autho- are not exempt.) 18 and under.
rization from the Minnesota Department
Senior citizen groups: The Articles of In-
of Revenue and use Form ST3, Certificate What is exempt? corporation or Constitution must show that
of Exemption, in order to make tax-free The exemption is limited to purchases of membership is limited to senior citizens
purchases. The certificate is good only for items used in the performance of the chari- who are age 55 years or older or are under
purchases made by the nonprofit group; table, religious or educational functions 55 years of age but physically disabled.
it does not allow the group to sell items of the exempt organization. The item or
without collecting sales tax. service must be sold directly to the exempt Educational organizations: An income
organization. and expense statement for your last ac-
Not all nonprofit groups are eligible for
exempt status. Read the list below to deter- Sales tax exemption does not apply to the
mine if your group is eligible, and if you following, so you must pay sales tax on: Charitable organizations: An income and
should use this application. expense statement for your last accounting
• prepared food, candy, soft drinks, and period, and indicate whether or not your
Use this application if your group is: alcoholic beverages, including catered organization is exempt from local prop-
• Organized and operated exclusively for food erty taxes, if your organization owns real
charitable, religious or educational pur- • lodging property.
poses and have obtained exemption from • gambling equipment and supplies
• most motor vehicles Other organizations not listed above: An
federal income tax under section 501(c)
• 6.2% car rental tax and 5% car rental fee income and expense statement for your last
(3) of the Internal Revenue Code; or
accounting period, and indicate whether or
• A senior citizen group that is organized You must also pay tax on waste collection not your organization is exempt from local
for pleasure, recreation or other non- and disposal services (although this is a property taxes, if your organization owns
profit purpose, not including housing. special tax, not a sales tax). real property.
The group must be an exempt organiza-
tion under 501(c) of the Internal Revenue Completing this form Are donations deductible?
Code and must limit membership to Your Minnesota or federal letter granting
those who are age 55 years or older or are Name and address exemption from income tax will state if
physically disabled; or If the organization does not have an official
donations to your organization are or are
phone number, enter the daytime phone
• A youth group that is organized for not deductible for income tax purposes. If
number of the person signing the applica-
pleasure, recreation or other nonprofit the answer is “no,” send us a copy of your
purpose. The group must limit member- IRS denial and/or an explanation of your
ship to those who are age 18 and under. Type of organization income tax exemption status.
Please note: Nonprofit organizations that You must include the requested material
Do you make ongoing retail
qualify for federal income tax exemption are below with your application.
not automatically exempt from Minnesota Parent-teacher associations If your organization makes retail sales, you
sales tax. Provide a copy of your signed Articles of may need a Minnesota tax ID number. To
Examples of nonprofit organizations that Incorporation or Constitution and a letter apply for one, go to www.taxes.state.mn.us
may qualify for sales tax exempt status from the principal indicating the organiza- or call 651-282-5225 or 1-800-657-3605.
include churches, private schools, colleges tion’s affiliation with the school. TTY: Call 711 for Minnesota Relay.
and universities, museums and historical All other organizations must provide: If additional information is necessary, you
societies, youth organizations, senior citizen • A copy your signed Articles of Incorpora- will be sent forms to complete and return.
groups, home schools, and volunteer fire tion or Constitution;
departments. • A copy of your federal letter granting If you already have a Minnesota tax ID
exemption from income tax along with number, enter the number on the front.
Examples of organizations that do not
qualify for sales tax exempt status include the application you submitted to the IRS
Information and assistance
Chambers of Commerce, Knights of Co- for federal income tax exemption,
Sales and use tax forms, fact sheets and
lumbus, Masonic Lodges, city-run celebra- • and the following:
other information is available on our web-
tions, homeowners’ associations, fraterni- Churches: Documentation such as a bul- site at www.taxes.state.mn.us.
ties, sororities, lake improvement associa- letin showing the organization’s place of
tions, medical clinics, Jaycees, Kiwanis and worship and time of worship services. If you need help completing this applica-
Lions Clubs, adult sports clubs of any type, tion or have questions, call 651-296-6181 or
trade associations, prayer societies, profes- Nonprofit private schools, colleges, and 1-800-657-3777. TTY: Call 711 for Minne-
sional associations, and social clubs. universities: A letter describing your sota Relay.
school’s curriculum, the location of your
Federal agencies are automatically exempt We’ll provide this information in other
school, how many students attend your formats upon request to persons with dis-
from sales tax when making direct pur- school, and a listing of your faculty mem- abilities.
chases; they do not need an exemption bers and their positions.
certificate. A purchase order or payment