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MINNESOTA STATUTES 2021 349.12 <br />(iii) members of military marching, color guard, or honor guard units may be reimbursed for participating <br />in color guard, honor guard, or marching unit events within the state or states contiguous to Minnesota at a <br />per participant rate of up to $50 per diem; or <br />(iv) active military personnel and their immediate family members in need of support services; <br />(7) recreational, community, and athletic facilities and activities, intended primarily for persons under <br />age 21, provided that such facilities and activities do not discriminate on the basis of gender and the <br />organization complies with section 349.154, subdivision 3a; <br />(8) payment of local taxes authorized under this chapter, taxes imposed by the United States on receipts <br />from lawful gambling, the taxes imposed by section 297E.02, subdivisions 1, 5, and 6, and the tax imposed <br />on unrelated business income by section 290.05, subdivision 3; <br />(9) payment of real estate taxes and assessments on permitted gambling premises owned by the licensed <br />organization paying the taxes, or wholly leased by a licensed veterans organization under a national charter <br />recognized under section 501(c)(19) of the Internal Revenue Code; <br />(10) a contribution to the United States, this state or any of its political subdivisions, or any agency or <br />instrumentality thereof other than a direct contribution to a law enforcement or prosecutorial agency; <br />(11) a contribution to or expenditure by a nonprofit organization which is a church or body of <br />communicants gathered in common membership for mutual support and edification in piety, worship, or <br />religious observances; <br />(12) an expenditure for citizen monitoring of surface water quality by individuals or nongovernmental <br />organizations that is consistent with section 115.06, subdivision 4, and Minnesota Pollution Control Agency <br />guidance on monitoring procedures, quality assurance protocols, and data management, provided that the <br />resulting data is submitted to the Minnesota Pollution Control Agency for review and inclusion in the state <br />water quality database; <br />(13) a contribution to or expenditure on projects or activities approved by the commissioner of natural <br />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, and other <br />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 Department <br />of Natural Resources, including the Enforcement Division; <br />(14) conducting nutritional programs, food shelves, and congregate dining programs primarily for persons <br />who are age 62 or older or disabled; <br />(15) a contribution to a community arts organization, or an expenditure to sponsor arts programs in the <br />community, including but not limited to visual, literary, performing, or musical arts; <br />(16) an expenditure by a licensed fraternal organization or a licensed veterans organization for payment <br />of water, fuel for heating, electricity, and sewer costs for: <br />(i) up to 100 percent for a building wholly owned or wholly leased by and used as the primary <br />headquarters of the licensed veteran or fraternal organization; or <br />Official Publication of the State of Minnesota <br />Revisor of Statutes <br />