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Mr. Hanson <br />June 9, 2000 <br />Page Two <br />In summary, Minnesota cities are authorized by statute to establish and maintain <br />recreational facilities and programs with public fiords and are authorized to operate such facilities <br />and programs independently or in cooperation with any nonprofit organization. <br />As discussed, Minn. Stat. §471.15 and §471.16 provide that a city may acquire and <br />maintain recreational facilities and may do so in cooperation with a nonprofit organization. In <br />determining whether the city can cooperate with St. John's Catholic Church in compliance with <br />the statute, St. John's Church trust be a "nonprofit organization ". <br />Minn. Stat. §317A.051 discusses the. scope of nonprofit corporations and specifically <br />states that the chapter does nos apply to religious corporations authorized by Minn. Stat. Chapter <br />315 unless they are formed under Chapter 317A. Accordingly, the first question to St. Johffs <br />Catholic Church must be whether it is incorporated as a "religious corporation" or as a "nonprofit <br />corporation ". Under federal law, religious corporations are "tax exempt" (26 USCA 501(c)), If <br />St. John's Catholic Church does not meet the statutory definition of a "nonprofit corporation" <br />then technically it does not meet the statutory requirement set forth in the .Minnesota Statute <br />471.16 and the constitutional question becomes irrelevant. <br />If it is determined that St. John's Catholic Church does meet the statutory definition of a <br />"nonprofit organisation" then the remaining issue is whether cooperation between the city and the <br />church is a violation of the establishment clause of the First Amendment of the United States <br />Constitution, which provides, in part, as follows: <br />"Article I <br />Congress shall make no law respecting an establishment of religion, or prohibiting the free <br />exercise thereof, ..." <br />The establishment clause of the First Amendment of the United States Constitution is of course <br />applicable to the states and local governments through the Fourteenth Amendment. Article 1, <br />§16, of the Minnesota Constitution also limits state and local government expenditures relating to <br />religion. Article 1, §16 provides, in part, as follows: <br />"Section I6...the right of every man to worship God according to the dictates of his own <br />conscience shall never be infringed; nor shall any man be compelled to attend, erect or <br />support any place of worship, or to maintain any religious or ecclesiastical ministry, <br />without his consent; nor shall any control of or interference with the rights of conscience <br />Page 6B <br />