The Minnesota Tax Court has agreed to exempt two 40-acre parcels of property used by a nonprofit organization for summer artist fellowships, but denied exemption for an additional 468 acres not directly used by the artists because they are open for deer, grouse and squirrel hunting. The Court had previously denied exemption for the Blacklock Nature Sanctuary to the extent that it claimed to be an institution of purely public charity based on its conservation and recreation activities. It said it would allow exemption to the extent that the property was used to provide living and studio space for artists working on the property pursuant to summer fellowships. The organization showed that it...