According to FinCEN, the following businesses that do not have to file BOI reports include:
Many of these exempt entities are already regulated by the federal and/or state government, and many already disclose their beneficial ownership information to a governmental authority.
Additional information about the entities that are exempt can be found in the Beneficial Ownership Information Reporting Regulations at 31 CFR § 1010.380(c)(2). You should consult the text of the regulations, which include specific criteria for the exemptions, before concluding that an entity qualifies for an exemption.