Minn. Stat. § 145C.06 – When effective

(a) Except as provided in paragraph (b), a durable power of attorney for health care is effective for a health care decision when:
1. (1) it has been executed in accordance with section 145C.03; and
2. (2) the principal is unable, in the determination of the attending physician of the principal, to make or communicate that health care decision and the agent consents to make or communicate the decision.
(b) If the principal states in the durable power of attorney that the principal does not have an attending physician because the principal in good faith generally selects and depends upon spiritual means or prayer for the treatment or care of disease or remedial care, the principal may designate an individual in the durable power of attorney for health care who may certify in a writing acknowledged before a notary public that the principal is unable to make or communicate a health care decision. The requirements of section 145C.03, subdivisions 2 and 3, relating to the eligibility of a health care provider attending the principal or the provider's employee to act as an agent or witness apply to an individual designated under this paragraph.