Proof of Nonprofit Status
An organization must provide documentation showing that it has been in existence as a nonprofit organization for the most recent three years. (See question #1 on Qualifications to Apply for the exception for merged organizations.)
Attach one of the following:
- Minnesota Secretary of State—Current Certificate of Good Standing
Don’t have a copy? This certificate must be obtained each year from:
Minnesota Secretary of State
Business Services Division
60 Empire Drive, Suite 100
St. Paul, MN 55103
Phone: 651-296-2803, or toll-free 1-877-551-6767
www.sos.state.mn.us
The certificate issue date cannot be more than 12 months before the date the Gambling Control Board receives that organization’s license application.
- Internal Revenue Service—IRS income tax exemption 501(c) letter in your organization’s name
Don’t have a copy? To obtain a copy, send your organization’s federal ID number and the date your organization initially applied for tax-exempt status to:
IRS
PO Box 2508, Room 4010
Cincinnati, OH 45201
Phone: 877-829-5500 or 202-283-2300
- Internal Revenue Service—Affiliate of national, statewide, or international parent nonprofit organization (charter)
If the organization falls under a parent organization, attach copies of both of the following:
a. IRS letter showing that the parent organization is a nonprofit 501(c) organization with a group ruling, and
b. the charter or letter from the parent organization recognizing the organization as a subordinate.
Sales tax-exempt status or federal ID employer numbers are not proof of income tax-exempt status.