TABLE OF CONTENTS
INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 SOME IMPORTANT INITIAL DEFINITIONS . . . . . . . . . . . . . . . . . 4 THE CHILD CARE MARKET AND CONSUMER CHOICE . . . . . . . . . 6 LICENSING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 COSTS AND THEIR TAX TREATMENT . . . . . . . . . . . . . . . . . . . 19 THE CHOICE OF BUSINESS STRUCTURE . . . . . . . . . . . . . . . . . 27 FINANCING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 CHILD CARE RESOURCES . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 COUNTY HUMAN AND SOCIAL SERVICE AGENCIES . . . . . . . . . . 59 MINNESOTA SMALL BUSINESS DEVELOPMENT CENTERS (SBDCs) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 MINNESOTA RULES CHAPTER 9502, LICENSING OF DAY CARE FACILITIES . . . . . . . . . . . . . . . . . . 82 MINNESOTA STATUTES CHAPTER 245A. HUMAN SERVICES LICENSING . . . . . . . . . . . . . . . . . . . . . 111 MINNESOTA STATUTES CHAPTER 245C. HUMAN SERVICES BACKGROUND STUDIES . . . . . . . . . . . . . 225
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