State law allows waivers for religious or moral reasons.
Minnesota Statutes 121A.15 Health Standard; Immunizations; School children.
Subd. 3. Exemptions from immunizations. (d) If a notarized statement signed by the minor child's parent or guardian or by the emancipated person is submitted to the administrator or other person having general control and supervision of the school or child care facility stating that the person has not been immunized as prescribed in subdivision 1 because of the conscientiously held beliefs of the parent or guardian of the minor child or of the emancipated person, the immunizations specified in the statement shall not be required. This statement must also be forwarded to the commissioner of the Department of Health.
Minnesota's Immunization Law Exemption Provision
Site addresses immunization exemptions for medical or nonmedical reasons.