In Afton Historical Society Press v. County of Washington, Historical Society Press, 742 N.W.2d 434 (Minn. 2007) the Court looked at two main elements in determining the commercial use of the property was secondary and incidental to its charitable use. First, the Court noted that Afton was operating at a loss so its contract book business was necessary to help cover overhead costs. Second, the Court determined that Afton's commercial use of the property for its contract publishing business as subordinate to the value of the books it donated or sold far below market value. After analyzing these two elements, the Court found that Afton satisfied this requirement. In other words, the test "permits commercial use of otherwise exempt property so long as that commercial use is incidental to the charitable use."