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School districts may create a policy allowing students to be released for religious study, or they may choose not to coordinate with released-time programs and require the students' legal guardians facilitate the process.
Read more about "May" and "Shall" state laws

Full Law Text Link to State Law

120A.37 ATTENDANCE PROVISIONS CODED ELSEWHERE.

Subd. 8.Absences. (a) A parent or guardian may apply to a district to have a child excused from attendance, and the district may approve the application in accordance with section 120A.22, subdivision 12. An excused absence may include absence so that the child may attend, for up to three hours a week, instruction by a Tribal spiritual or cultural adviser, or a school for religious instruction. Section 120A.22, subdivision 12, identifies the persons to whom a parent may apply for an excused absence.

All school districts, regardless of whether they are required by law to allow released time, should implement good policy and be prepared for when a released time program may approach the district. The time to set the policy is before an active program is pressuring the district. Research polices the district can implement to protect teachers' and students' instruction time. Set polices that limit disruptions to students and the ability for proselytization to occur, impacting other students of faith or no faith. A more detailed write-up on school board policies can be read here.