05-14-1997 Council Agenda - Laserfiche WebLink

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The Definition of Lawful Purpose Includes: ,srr mum. rar. a 49 l:. , abE;. if qtr. (a)(1) 501(0(3) ORGANIZATION Any expenditure by or contribution to a 501(c)(3) or festival organization. as defined in subdivision 15a, pro- vided that the organization and expenditure or contribu- tion are in conformity with standards prescribed by the board under section 349.154. which standards must apply to both types of organizations in the same manner and to the same extent. (a)(2) POVERTY, HOMELESSNESS, OR PHYSICAL OR MENTAL DISABILITY A contribution to an individual or family suffering from poverty, homelessness, or physical or mental disability, which is used to relieve the effects of that poverty, homelessness, or disability. (a)(3) DELAYED POS 1-1RAUMATIC STRESS SYNDROME A contribution to an individual for treatment for delayed posttraumatic stress syndrome or a contribution to a pro- gram recognized by the Minnesota department of human services for the education, prevention. or treatment of compulsive gambling. (a)(4) PUBLIC OR PRIVATE NONPROFIT EDUCATIONAL INSTITUTION A contribution to or expenditure on a public or private nonprofit educational institution registered with or accred- ited by this state or any other state. (a)(5) SCHOLARSHIP FUND A contribution to a scholarship fund for defraying the cost of education to individuals where the funds are awarded through an open and fair selection process. (a)(6) HUMANITARIAN OR MILITARY SERVICE Activities by an organization or a government entity which recognize humanitarian or military service to the United States, the state of Minnesota. or a community. subject to rules of the board. provided that the rules must not include mileage reimbursements in the computation of the per occasion reimbursement limit and must impose no aggregate annual limit on the amount of reasonable and necessary expenditures made to support: (i) members of a military marching or colorguard unit for activities con- ducted within the state: or (ii) members of an organization solely for services performed by the members at funeral services. (a)(7) RECREATIONAL. COMMUNITY. AND ATHLETIC FACILITIES AND ACTIVITIES Recreational. community, and athletic facilities and activities intended primarily for persons under age 21. provided that such facilities and activities do not discrimi- nate on the basis of gender. and the organization complies with section 349.154. (a)(8) TAXES Payment of local taxes authorized under this chapter. taxes imposed by the United States on receipts from law- ful gambling, the taxes imposed by section 297E.02. subdivisions 1. 4, 5, and 6, and the tax imposed on unre- lated business income by section 290.05. subdivision 3. (a)(9) REAL ESTATE TAXES AND ASSESSMENTS Payment of real estate taxes and assessments on permitted gambling premises wholly owned by the licensed organi- zation paying the taxes, not to exceed: (i) for premises used for bingo, the amount which an organization may expend under board rules on rent for premises and for bingo: and (ii) 535,000 per year for premises used for other forms of Lawful gambling. (a)(10) A CONTRIBUTION TO THE UNITED STATES, THIS STATE, OR TO ANY OF ITS POLITICAL SUBDIVISIONS A contribution to the United States, this state or any of its political subdivisions, or any agency or instrumentality thereof other than a direct contribution to a law enforce- ment or prosecutorial agency. (a)(11) CHURCH A contribution to or expenditure by a nonprofit organiza- tion which is a church or body of communicants gathered in common membership for mutual suppon and edification in piety, worship, or religious observances. (a)(12) AUDIT Payment of one -half of the reasonable costs of an audit required in section 297E.06, subdivision 4. (a)(13) WILDLIFE MANAGEMENT PROJECT A contribution to or expenditure on a wildlife manage- ment project that benefits the public at- large. provided that the state agency with authority over that wildlife management project approves the project before the con- tribution or expenditure is made. (a)(14) SNOWMOBILE TRAILS Expenditures, approved by the commissioner of natural resources, by an organization for grooming and maintain- ing snowmobile trails that are (1) grant -in -aid trails estab- lished under section 1161.406, or (2) other trails open to public use, including purchase or lease of equipment for this purpose. Page 54