Application for Nonprofit Exempt Status—Sales Tax
Read instructions on back before completing this form.
Name of organization
Print or type
City State Zip code Daytime phone
Check type of organization. See instructions on back for information on what you need to include with your application.
Parent-teacher or parent-teacher-student association (PTA, PTSA, PTO, etc.)
Scout troop, Scout pack, 4-H club or Camp Fire organization. Enter your city
Information about the organization
Nonprofit private school, college or university
Hospital (federal, county, city or nonprofit)
Youth organization (YMCA, YWCA, youth athletic club, etc.)
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? . . . . . . . . . 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 Completing this form Are donations deductible?
groups may purchase certain kinds of items Your Minnesota or federal letter granting
without paying sales tax. These groups must Name and address
exemption from income tax will state if
have an exempt status number to use on Enter the name of your organization, your
donations to your organization are or are
Form ST3, Certificate of Exemption, in mailing address, and daytime phone
not deductible for income tax purposes. If
order to make tax-free purchases. The number. If the organization does not have
the answer is “no,” send us a copy of your
certificate is good only for purchases made an official phone number, enter the daytime
IRS denial and/or an explanation of your
by the nonprofit group; it does not allow the phone number of the person signing the
income tax exemption status.
group to sell items without collecting sales tax. application.
Not all nonprofit groups are eligible for Type of organization Do you make ongoing retail sales?
If your organization makes retail sales, you
exempt status. Read the list below to You must provide the information and
may need a Minnesota tax ID number. To
determine if your group is eligible, and if documents listed below for your type of
apply for one, call 651-282-5225.
you should use this application. organization. Send the requested material
TTY: Call 711 for Minnesota Relay.
with your application.
Use this application if your group is:
When you call, you will be asked to provide
Churches: New churches must attach a
• Organized and operated exclusively for information about the organization so that
complete “church directory” newspaper
charitable, religious or educational an ID number can be issued over the phone.
page showing the church listing, or a
purposes; or If additional information is necessary, you
photocopy of the IRS exemption letter.
• A senior citizen group that is organized will be sent forms to complete and return.
for pleasure, recreation or other non- Scouting associations, etc.: On the front of
If you already have a Minnesota tax ID
profit purpose. The group must limit this form, enter the city in which the pack
number, enter the number on the front.
membership to those who are age 55 or troop is located.
years or older or are physically disabled. Nonprofit private schools, colleges, Information and assistance
Do not use this application if your group universities, hospitals, and youth organi- If you need help completing this application
is a: zations: Enclose a copy of the articles of or have questions, call 651-296-6181.
incorporation or other written document TTY: Call 711 for Minnesota Relay.
• Chamber of commerce, firemen’s relief by which your organization was created.
association, fraternity or sorority, housing Sales and use tax forms, fact sheets and
project, Knights of Columbus post, lake Senior citizen groups: Enclose a copy of the other information is available on our
improvement association, Lions Club, articles of incorporation or constitution, website at www.taxes.state.mn.us.
prayer society, snowmobile trail associa- and bylaws. The articles or constitution We’ll provide this information in other
tion, sports club for adults, or trade must include a dissolution provision, and formats upon request to persons with
association. These nonprofit groups have the bylaws should show that the member- disabilities.
never qualified for Minnesota sales tax ship is limited to senior citizens who are age
exemption. 55 years or older or are under 55 years of
age but physically disabled.
• Veterans’ organization or auxiliary.
• Federal government agency. Federal Other organizations not listed above
agencies are automatically exempt from (except parent-teacher and parent-teacher-
sales tax when making direct purchases; student associations): Enclose a copy of the
they do not need an exemption certifi- articles of incorporation, a copy of your
cate. A purchase order or payment federal letter granting exemption from
voucher to the vendor showing that the income tax, if any, and an income and
purchaser is a federal agency is sufficient. expense statement for your last accounting
(Most state and local government period.
agencies are not exempt.)