In 2007, the State Legislature passed a law dedicating the sales tax proceeds from Sectional and State Minnesota State High School League (MSHSL) events to the MSHSL Foundation. This foundation plays a vital role by providing grants to MSHSL members, which support scholarships for students qualifying for free or reduced-price lunch to participate in co-curricular activities, as well as assist school districts in offering seminars and training opportunities or supporting specific functions for students, faculty members, officials, and others involved in athletic and fine arts programs. To access these funds, the grant guidelines require that the School Board pass a resolution detailing how the funds will be used.