Minn. Stat. § 64B.01

Any incorporated society, order, or supreme lodge, without capital stock, including one exempted under section 64B.38, subdivision 1 , clause (2), whether incorporated or not, conducted solely for the benefit of its members and their beneficiaries and not for profit, operated on a lodge system with ritualistic form of work or branch system that confines its membership to any one religious denomination, having a representative form of government, and which provides benefits in accordance with this chapter, is hereby declared to be a fraternal benefit society.