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(7) recreational, community, and athletic facilities and activities intended primarily for <br />persons under age 21, provided that such facilities and activities do not discriminate on the basis <br />of gender and the organization complies with section 349.154; <br />(10) a contribution to the United States, this state or any of its political subdivisions, or any <br />agency or instrumentality thereof other than a direct contribution to a law enforcement or <br />prosecutorial agency; <br />(11) a contribution to or expenditure by a nonprofit organization which is a church or body <br />of communicants gathered in common membership for mutual support and edification in piety, <br />worship, or religious observances; <br />(13) a contribution to or expenditure on projects or activities approved by the commissioner <br />of natural resources for: <br />(i) wildlife management projects that benefit the public at large; <br />(ii) grant-in-aid trail maintenance and grooming established under sections 84.83 and 84.927, <br />and other trails open to public use, including purchase or lease of equipment for this purpose; and <br />(iii) supplies and materials for safety training and educational programs coordinated by the <br />Department of Natural Resources, including the Enforcement Division; <br />(14) conducting nutritional programs, food shelves, and congregate dining programs <br />primarily for persons who are age 62 or older or disabled; <br />(15) a contribution to a community arts organization, or an expenditure to sponsor arts <br />programs in the community, including but not limited to visual, literary, performing, or musical <br />arts; <br />(19) a contribution or expenditure to honor an individual's humanitarian service as <br />demonstrated through philanthropy or volunteerism to the United States, this state, or local <br />community.