In American Ass'n of Cereal Chemists v. County of Dakota, 454 N.W.2d 912 (Minn. 1990), the Minnesota Supreme Court upheld the Tax Court's decision and found that although there were profits, the profits were used to further the charitable objectives of the association and not for private gain. Id. at 915. Also, non-profit tax IRS classification is not determinative of this issue. Id. at 914.