Cited by

Opinions in Minnesota that cite Junior Achievement of Greater Minneapolis, Inc. v. State, 135 N.W.2d 881.

36 citing documents.

Under the Rainbow Child Care Center, Inc. v. County of Goodhue 741 N.W.2d 880 Minn. 2007
Explained Under the Rainbow Child Care Center, Inc. v. County of Goodhue 741 N.W.2d 880 Minn. 2007
*887 Junior Achievement of Greater Minneapolis, Inc. v. State, 271 Minn. 385, 390 , (emphasis added) (internal quotation marks omitted).
Croixdale, Inc. v. County of Washington 726 N.W.2d 483 Minn. 2007
Croixdale, Inc. v. County of Washington 726 N.W.2d 483 Minn. 2007
efit of an indefinite number of persons “by bringing their hearts under the influence of education or religion, by relieving their bodies from disease, suffering or constraint, by assisting them to establish themselves for life, or by erecting or maintaining public buildings or works, or *488 otherwise lessening the burdens of government.” Junior Achievement of Greater Minneapolis, Inc. v. State, 271 Minn. 385, 390 , (citation omitted).
Care Institute, Inc.-Roseville v. County of Ramsey 612 N.W.2d 443 Minn. 2000
Care Institute, Inc.-Roseville v. County of Ramsey 612 N.W.2d 443 Minn. 2000
Junior Achievement of Greater Minneapolis, Inc. v. State, 271 Minn. 385, 390 , (quoting 15 Am.Jur.2d Charities § 3).
Community Memorial Home at Osakis, Minnesota, Inc. v. County of Douglas 573 N.W.2d 83 Minn. 1997
Community Memorial Home at Osakis, Minnesota, Inc. v. County of Douglas 573 N.W.2d 83 Minn. 1997
v. County of Ramsey, -89 (Minn.1997) (citing Junior Achievement of Greater Minneapolis, Inc. v. State, 271 Minn. 385, 387, 390 , 885 (1965)).
World Plan Executive Council-United States v. County of Ramsey 560 N.W.2d 87 Minn. 1997
World Plan Executive Council-United States v. County of Ramsey 560 N.W.2d 87 Minn. 1997
Junior Achievement of Greater Minneapolis, Inc. v. State, 271 Minn. 385, 387, 390 , 885 (1965).
White Earth Land Recovery Project v. County of Becker 544 N.W.2d 778 Minn. 1996
White Earth Land Recovery Project v. County of Becker 544 N.W.2d 778 Minn. 1996
Junior Achievement of Greater Minneapolis, Inc. v. State, 271 Minn. 385, 387, 390 , 885 (1965).
American Ass'n of Cereal Chemists v. County of Dakota 454 N.W.2d 912 Minn. 1990
American Ass'n of Cereal Chemists v. County of Dakota 454 N.W.2d 912 Minn. 1990
In order to qualify as a seminary of learning, “a substantial part of the branches of learning offered by a publicly supported school must be furnished by the institution seeking the tax exemption * * *.” Junior Achievement of Greater Minneapolis, Inc. v. State, 271 Minn. 385, 388
Share v. Commissioner of Revenue 363 N.W.2d 47 Minn. 1985
Share v. Commissioner of Revenue 363 N.W.2d 47 Minn. 1985
benefit of an indefinite number of persons “by bringing their hearts under the influence of education or religion, by relieving their bodies from disease, suffering, or constraint, by assisting them to establish themselves for life, or by erecting or maintaining public buildings or works, or otherwise lessening the burdens of government.” Junior Achievement of Greater Minneapolis, Inc. v. State, 271 Minn. 385, 390
Ideal Life Church of Lake Elmo v. County of Washington 304 N.W.2d 308 Minn. 1981
Ideal Life Church of Lake Elmo v. County of Washington 304 N.W.2d 308 Minn. 1981
See, In re Petition of Junior Achievement of Greater Minneapolis, Inc. v. State, 271 Minn. 385 , ; Christian Business Men’s Committee v. State, 228 Minn. 549 , ; American Ry.
Rio Vista Non-Profit Housing Corp. v. County of Ramsey 277 N.W.2d 187 Minn. 1979
Rio Vista Non-Profit Housing Corp. v. County of Ramsey 277 N.W.2d 187 Minn. 1979
Although an exhaustive definition of “charity” cannot be given, this court has adopted the following general definition (In re Junior Achievement of Greater Minneapolis v. State, 271 Minn. 385, 390 , [1965]): “The legal meaning of the word ‘charity’ has a broader significance than in common speech and has been expanded in numerous decisions.
Minnesota State Bar Ass'n v. Commissioner of Taxation 240 N.W.2d 321 Minn. 1976
Minnesota State Bar Ass'n v. Commissioner of Taxation 240 N.W.2d 321 Minn. 1976
MSBA argues that In re Junior Achievement of Greater Minneapolis, Inc. 271 Minn. 385, 390 , established a flexible definition of “charity”: “The legal meaning of the word ‘charity’ has a broader significance than in common speech and has been expanded in numerous decisions.
North Star Research Institute v. County of Hennepin 236 N.W.2d 754 Minn. 1975
Mayo Foundation v. Commissioner of Revenue 236 N.W.2d 767 Minn. 1975
Mayo Foundation v. Commissioner of Revenue 236 N.W.2d 767 Minn. 1975
See, e. g., In re Junior Achievement of Greater Minneapolis, Inc. 271 Minn. 385 , Madonna Towers v. Commr.
North Star Research Institute v. County of Hennepin 236 N.W.2d 754 Minn. 1975
Minnesota cases involving issues similar to the present one are: State v. Evans Scholars Foundation, 278 Minn. 74 , 153 * In re Junior Achievement of Greater Minneapolis, Inc. 271 Minn. 385 , Camping & Education Foundation v. State, 282 Minn. 245 , Madonna Towers v. Commr.
Abex Corporation v. Commissioner of Taxation 207 N.W.2d 37 Minn. 1973
Abex Corporation v. Commissioner of Taxation 207 N.W.2d 37 Minn. 1973
See, In re Junior Achievement of Greater Minneapolis, Inc. 271 Minn. 385 , 135 N. W. (2d) 881 [1965] ; Christian Business Men’s Committee v. State, 228 Minn. 549 , 38 N. W. (2d) 803 [1949] ; American Ry.
State v. North Star Research & Development Institute 200 N.W.2d 410 Minn. 1972
State v. North Star Research & Development Institute 200 N.W.2d 410 Minn. 1972
vs. State, 271 Minn. 385 , .)” The trial covered areas common to both issues, such as the absence of private gain and the accessibility of the facilities to the general public.
Madonna Towers v. Commissioner of Taxation 167 N.W.2d 712 Minn. 1969
Madonna Towers v. Commissioner of Taxation 167 N.W.2d 712 Minn. 1969
On the other hand, in In re Junior Achievement of Greater Minneapolis, Inc. 271 Minn. 385 , 135 N. W. (2d) 881 , we held that real estate used by a corporation to develop the understanding of young people concerning the relationships within and functions of the American free enterprise system, by having them participate in projects which were made possible by contributions from different donors was qualifi
Camping and Education Foundation v. State 164 N.W.2d 369 Minn. 1969
Camping and Education Foundation v. State 164 N.W.2d 369 Minn. 1969
See, In re Junior Achievement of Greater Minneapolis, Inc. 271 Minn. 385 , 135 N. W. (2d) 881 ; Christian Business Men’s Committee v. State, 228 Minn. 549 , 38 N. W. (2d) 803 ; American Ry.
State v. Evans Scholars Foundation of Minnesota, Inc. 153 N.W.2d 148 Minn. 1967
State v. Evans Scholars Foundation of Minnesota, Inc. 153 N.W.2d 148 Minn. 1967
The word ‘purely’ means ‘wholly,’ ‘solely,’ and ‘exclusively’ in such exemption provisions.” Of the cases relied upon by the parties, the one which seems most apt on its facts is In re Junior Achievement of Greater Minneapolis, Inc. 271 Minn. 385 , 135 N. W. (2d) 881 .