Testing the Limits

Minn. child-care center's fight for tax break ignites major charity lobbying effort

When Michelle Finholdt applied for a property-tax exemption for the nonprofit child-care center that she built in Red Wing, Minn., in 2003, she had no idea she would create a huge stir. She believed her operation, Under the Rainbow Child Care Center, qualified for the exemption, and she dreamed of how she could use the money she saved on taxes to buy educational materials for the children in her care. But her application set off a chain of events that drew in the Minnesota Supreme Court,

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