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<br />Office of the State Auditor <br />City Expenditures and the Public Purpose Doctrine <br />Page 4 <br /> <br />1. Artistic Organizations. A COWlty, city or town may appropriate money to <br />support artistic organizations. Minn. Stat. ~ 471.941 (2002). <br /> <br />2. Historical. Cities "may appropriate money for the purpose of collecting, <br />preserving, storing, housing, printing, publishing, distributing and exhibiting data <br />and material pertaining to the history of the city, for the purpose of <br />commemorating the anniversary of any important and outstanding event in such <br />history, and to preserve such history data and material for future generations." <br />Minn. Stat. ~ 471.93 (2002). See Op. Att'y Gen. 59a-3 (Jan. 18, 1968)(money <br />may be given to a non-profit organization to sponsor city centennial observation). <br />See also Minn. Stat. ~ 138.053 (2002) (city may annually appropriate specified <br />amount to COWlty historical society; a historical society receiving city fimds must <br />be affiliated with and approved by the Minnesota Historical Society). <br /> <br />3. SeniorlY onth Centers. A county, city or town may appropriate money to <br />support the facilities, programs, and services of a public or private, not-for-profit <br />senior citizen center or youth center. Minn. Stat. ~ 471.935 (2002). <br /> <br />4. City Promotions. A city may appropriate not more than $50,000 annually out <br /> <br />of the city's general revenue fimd to be paid to any incorporated development <br />society or organization of this state, such as a local chamber of commerce, for <br />promoting, advertising, improving, or developing the economic and agricultural <br />resources of the city. See Minn. Stat. <br />S 469.191(2002); Letter of June 27, 1997 from Attorney General's Office to <br /> <br />Staples City Attorney regarding Staples Chamber of Commerce membership <br />(Chambers of Commerce are incorporated development societies or organizations <br />for purposes of Minn. Stat. S 469.191). See also Minn. Stat. <br />S 375.83 (2002) (counties). <br /> <br />See also League of Minnesota Cities research memo "Public Purpose Expenditures" <br />(2 I 5h2.1 , October 2000) for a comprehensive list of authorized city expenditures. <br /> <br />Comment: To make other donations, cities may wish to seek specific statutory or charter <br /> <br />authority. Alternatively, cities may enter into contracts with other entities to perform on <br />behalf of the city activities authorized by statute or charter. For example, cities may <br />appropriate money to advertise the city and its resources and advantages. <br />See Minn. Stat. ~ 469.189 (2002). Therefore, a city could contract with an entity to <br />