State and Statute: Minnesota, Stats. §§ 626.556 et seq.
What Is Reportable "Abuse": Physical or sexual abuse or neglect. [626.556]
Mandatory Reporters: A person who knows or has reason to believe a child is being neglected or physically or sexually abused, or has been neglected or physically or sexually abused within the preceding three years, and who is (1) a professional who is engaged in the practice of the healing arts, social services, psychological or psychiatric treatment, child care, education, or (2) "employed as a member of the clergy and received the information while engaged in ministerial duties, provided that a member of the clergy is not required by this subdivision to report information that is otherwise privileged." [626.556(3)(a)(1)(2)]
How and Where to Report: To the local welfare agency, agency responsible for assessing or investigating the report, police department, county sheriff, tribal social services agency, or tribal police department. [626.556(3)(a)]