What Qualifies as a Public Charity? Minnesota Enters the National Debate

Nonprofit corporate law has changed significantly in recent years—and regulatory scrutiny is increasing, particularly in the areas of structure and governance. In Minnesota, two recent cases illustrate this trend. In addition to examining these cases—Under the Rainbow Child Care Center, Inc. v. County of Goodhue and Afton Historical Society Press v. County of Washington—the following article offers insights for Minnesota nonprofits and their attorneys regarding potential challenges to tax-exempt status. Read more...

Republished with permission of the William Mitchell College of Law Journal of Law & Practice, April 2008.