[DOWNLOAD] "Sunstar Foods v. Donna Uhlendorf" by Supreme Court of Minnesota # eBook PDF Kindle ePub Free

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eBook details

• Title: Sunstar Foods v. Donna Uhlendorf
• Author : Supreme Court of Minnesota
• Release Date : January 11, 1981
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 61 KB

Description

Individual taxpayers subject to the Minnesota alternative minimum tax (AMT) are permitted a charitable contribution deduction if the contribution is made "to or for the use of" a charitable organization "located in and carrying on substantially all of its activities in the [State of Minnesota]." Minn. Stat. §§ 290.091, subd. 2(f), and 290.21, subd. 3(b) (1994). In this case, we are asked to determine whether relators contributions to a Massachusetts donor-advised charitable gift fund qualified for deduction under Minnesotas AMT provisions and, if not, whether Minnesotas AMT provisions violate the Commerce Clause and Equal Protection Clause of the United States Constitution and the Uniformity Clause of the Minnesota Constitution. The Minnesota Tax Court determined that relators contributions did not qualify for deduction because they were neither made to qualifying Minnesota charities nor made in trust for qualifying Minnesota charities. The tax court also determined that Minnesotas AMT provisions allowing a deduction for contributions to Minnesota charities but not for contributions to non-Minnesota charities do not violate the Commerce Clause, the Equal Protection Clause, or the Uniformity Clause. We affirm in part and reverse in part.

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