Who is Eligible
Property may qualify for class 4c(3)(i) and
the corresponding class rate if it is owned
by a “nonprot community service oriented
organization,” is not used for residential
purposes on either a temporary or perma-
nent basis, and:
• eorganizationisnotusedforrevenue-
producing activities for more than 6 days
in the calendar year preceding the year of
assessment.
A “nonprot community service oriented
organization” is any corporation, society,
association, foundation, or institution
organized and operated exclusively for
charitable, religious, fraternal, civic, or
educational purposes, and which is exempt
from federal income taxation pursuant to
section 501(c) (3), (8), (10), or (19) of the
Internal Revenue Code of 1986, as amended
through December 31, 1990.
Form Class 4c(3)(i) Application Instructions
Assessor May Request
Additional Information
ecountyassessormayrequest,atany
time, for an organization to provide a copy
of an IRS letter granting exempt status as a
501 (c)(3), (8), (10), or (19) corporation (or
an explanation of why the letter is not avail-
able), and other records that may be needed
to help the assessor determine an organiza-
tion’s eligibility.
How to Apply
Complete the entire application fully and
legibly. Mail the application and any re-
quired attachments to your county assessor.
Applications must be completed annually
and are for eligibility for the current year’s
assessment.
Use of Information
einformationonthisformisrequired
by Minnesota Statutes, section 273.13 to
properly identify you and determine if you
qualify for this property tax classication.
Your Social Security number is required. If
you do not provide the required informa-
tion, your application may be delayed or
denied. Your County Assessor may also ask
for additional verication of qualications.
Your Social Security number is considered
private data.
Penalties
Making false statements on this application
is against the law. Minnesota Statute 609.41
states that anyone giving false information
in order to avoid or reduce their tax obliga-
tions is subject to a ne of up to $3,000 and/
or up to one year in prison.
Information and Assistance
If you need additional information or as-
sistance, contact your county assessor.