By Mike Kaszuba

For those looking for ways to publicly fund a new Minnesota Vikings stadium, there may be one less avenue.

A panel appointed by the Legislature to recommend how Legacy constitutional amendment money for arts and cultural heritage projects should be spent released its report last week. While the report does not specifically address the stadium, it recommends that the money should be "intended for non-profit organizations" and "not intended to fund for-profit enterprises."

The panel, in an earlier draft report, did take direct aim at stadiums, saying that "sports [and] sports stadiums" should not be permitted. The panel's final report does not include the language on stadiums. The 13-member panel, which submitted its report to the Legislature last week, is advisory.

Voters in Minnesota passed the Legacy constitutional amendment in November 2008, authorizing a state sales tax increase for 25 years for projects related to the outdoors, clean water, arts and cultural heritage and parks and trails. State officials estimate that the amendment will generate $228 million in 2010 -- including $45 million for arts and cultural heritage projects.

Rep. Tom Emmer, R-Delano, a Republican candidate for governor, said last month that Legacy money for the arts should be considered for a Vikings stadium. "Absolutely -- that's arts and entertainment," he said.