Minn. Stat. § 141.37
Subd. 1. Exemption.
Any school or any department or branch of a school:
Subd. 2. Limitations.
(b) An exemption shall not extend to any school which represents to any student or prospective student that the major purpose of its programs is to:
Subd. 3. Scope.
Nothing in this chapter or the rules adopted under it shall be interpreted as permitting the office to determine the truth or falsity of any particular set of religious beliefs.
Subd. 4. Descriptive language required.
Any certificate, diploma, degree, or other formal recognition awarded upon completion of any religiously exempt program shall include such descriptive language as to make the religious nature of the award clear.