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Item 04 <br />Page 2 of 5 <br />(4) a contribution to or expenditure on a public or private nonprofit educational <br />institution registered with or accredited by this state or any other state; <br />(5) a contribution to an individual, public or private nonprofit educational institution <br />registered with or accredited by this state or any other state, or to a scholarship fund of a <br />nonprofit organization whose primary mission is to award scholarships, for defraying the <br />cost of education to individuals where the funds are awarded through an open and fair <br />selection process; <br />(6) activities by an organization or a government entity which recognize military service <br />to the United States, the state of Minnesota, or a community, subject to rules of -the board, <br />provided that the rules must not include mileage reimbursements in the computation of the <br />per diem reimbursement limit and must impose no aggregate annual limit on the amount of <br />reasonable and necessary expenditures made to support: <br />(i) members of a military marching or color guard unit for activities conducted within <br />the state; <br />(ii) members of an organization solely for services performed by the members at funeral <br />services; <br />(iii) members of military marching, color guard, or honor guard units may be <br />reimbursed for participating in color guard, honor guard, or marching unit events within the <br />state or states contiguous to Minnesota at a per participant rate of up to $50 per diem; or <br />(iv) active military personnel and their immediate family members in need of support <br />services; <br />(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 <br />basis of gender and the organization complies with section 349.154, subdivision 3a; <br />(8) payment of local taxes authorized under this chapter, taxes imposed by the United <br />States on receipts from lawful gambling, the taxes imposed by section 297E.02, subdivisions <br />1, 5, and 6, and the tax imposed on unrelated business income by section 290.05, subdivision <br />3; <br />(9) payment of real estate taxes and assessments on permitted gambling premises owned <br />by the licensed organization paying the taxes, or wholly leased by a licensed veterans <br />organization under a national charter recognized under section 501(c)(19) of the Internal <br />Revenue Code; <br />(10) a contribution to the United States, this state or any of its political subdivisions, or <br />any 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 <br />body of communicants gathered in common membership for mutual support and edification <br />in piety, worship, or religious observances; <br />(12) an expenditure for citizen monitoring of surface water quality by individuals or <br />nongovernmental organizations that is consistent with section 115.06, subdivision? 44, and <br />I• ... i.. : .. <br />