How do I know if an organization qualifies as an institution of purely public charity?
This is a difficult question. However, in a 1975 court case, Northstar Research Institute vs. County of Hennepin, the Minnesota Supreme Court established five factors that are often cited as guidelines for determining if an organization qualifies as an institution of purely public charity. These five factors have been expanded to six and have since been referred to as the Northstar Factors. Read more on the Exempt Status page.

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1. When does a property tax exemption begin?
2. When does a property tax exemption end?
3. Are all parcels owned by the same entity exempt from paying property taxes?
4. Is there a cost to file for a property tax exemption?
5. Can I be assured of receiving a property tax exemption?
6. How long does it take to process an exempt application?
7. What happens if my request for a property tax exemption is not approved?
8. What kind of property may be eligible for a property tax exemption?
9. How do I know if an organization qualifies as an institution of purely public charity?
10. How do I apply for a property tax exemption?