1.1                          A bill for an act 
  1.2             relating to taxation; providing that certain 
  1.3             information is reclassified as public information; 
  1.4             amending Minnesota Statutes 1994, section 270B.02, 
  1.5             subdivision 4. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1994, section 270B.02, 
  1.8   subdivision 4, is amended to read: 
  1.9      Subd. 4.  [PUBLIC DATA.] (a) Information required to be 
  1.10  filed by exempt individuals, corporations, organizations, 
  1.11  estates, and trusts under section 290.05, subdivisions 1 and 4, 
  1.12  is public data on individuals or public data not on individuals, 
  1.13  as defined in section 13.02, subdivisions 14 and 15.  The 
  1.14  commissioner may publish a list of organizations exempt from 
  1.15  taxation under section 290.05, except that the name or address 
  1.16  of any contributor to any organization that is or was exempt, or 
  1.17  that has applied for tax exempt status, or any other information 
  1.18  that could not be disclosed under section 6104 of the Internal 
  1.19  Revenue Code of 1986, as amended through December 31, 1988, is 
  1.20  classified as private data on individuals or nonpublic data as 
  1.21  defined in section 13.02, subdivisions 9 and 12. 
  1.22     (b) Information on returns required to be filed under 
  1.23  chapter 297A by political subdivisions is public data not on 
  1.24  individuals, as defined in section 13.02, subdivision 14.