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<br />honor guard, or marching unit events within the state or states <br />-contiguous to Minnesota at a per participant rate of up to $35 <br />per occasion; <br /> <br />~:, <br /> <br />(7) recreational, community, and athletic facilities and <br />activities intended primarily for persons under age 21, provided <br />that such facilities and activities do not discriminate on the <br />basis of gender and the organization complies with section <br />349.154; <br /> <br />(8) payment of local taxes authorized under this chapter, <br />taxes imposed by the United States on receipts from lawful <br />gambling, the taxes imposed by section 297E.02, subdivisions 1, <br />4, 5, and 6, and the tax imposed on unrelated business income by <br />section 290.05, subdivision 3; <br /> <br />(9) payment of real estate taxes and assessments on <br />permitted gambling premises wholly owned by the licensed <br />organization paying the taxes, not to exceed: <br /> <br />(i) for premises used for bingo, the amount that an <br />organization may expend under board rules on rent for bingo; and <br /> <br />(ii) $35,000 per year for premises used for other forms of <br />lawful gambling; <br /> <br />-(10) a contribution to the United States, this state or any <br />of its political subdivisions, or any agency or instrumentality <br />thereof other than a direct contribution to a .law enforcement or <br />prosecutorial agency; <br /> <br />(11) a contribution to or expenditure by a nonprofit <br />organization which is a church or body of communicants gathered <br />in common membership for mutual support and edification in <br />piety, worship, or religious observances; <br /> <br />(12) payment of the reasonable costs of an audit required <br />in section 297E.06, subdivision 4, provided the annual audit is <br />filed in a timely manner with the department of revenue; <br /> <br />(13) a contribution to or expenditure on a wildlife <br />management project that benefits the public at-large, provided <br />that the state agency with authority over that wildlife <br />management project approves the project before the contribution <br />or expenditure is made; <br /> <br />(14) expenditures, approved by the commissioner of natural <br />resources, by an organization for grooming and maintaining <br />snowmobile trails and all-terrain vehicle trails that are (1) <br />grant-in-aid tr~ils established under section 85.019, or (2)' <br />other trails open to public use, including purchase or lease of <br />equipment for this purpose; or <br /> <br />(15) conducting nutritional programs, food shelves, and <br />congregate dining programs primarily for persons who are age 62 <br />or older or disabled; or <br />