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CHAPMAN v. COMMISSIONER OF REVENUE

No. C5-02-245.

651 N.W.2d 825 (2002)

R. Austin CHAPMAN and Nadine Chapman, Relators, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

Rehearing Denied October 14, 2002.

Attorney(s) appearing for the Case

Mike Hatch, Attorney General, Barry R. Greller, Assistant Attorney General, St. Paul, MN, for Relator's.

Sue Ann Nelson, Gary Hanson, Martin A. Culhane III, Robert J. Stewart, Oppenheimer Wolff & Donnelly LLP, Minneapolis, MN, for Respondent.

Heard, considered and decided by the court en banc.

OPINION

ANDERSON, RUSSELL A., Justice.

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...

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