Mayo Clinic

=== Educational programs ===
{{main|Mayo Clinic College of Medicine and Science#History}}

The first medical, educational programs at Mayo Clinic were developed in 1915 with the assistance of the [[University of Minnesota]].<ref name=kennedylab>{{cite web |last1=Kennedy |first1=William |title=History of Medicine in the St. Paul-Minneapolis Metropolitan area |url=http://kennedylab.med.umn.edu/neurology-dept-history/history-medicine-twin-city-area |website=Kennedy Laboratory at the University of Minnesota |publisher=University of Minnesota Neurology Department |access-date=9 July 2018}}</ref><ref name=medicinehistory/> Mayo Clinic School of Graduate Medical Education and the Mayo Foundation for Medical Education and Research were established in 1915.<ref name=boes/><ref>{{cite journal |title=Review: Sketch of the History of the Mayo Clinic and the Mayo Foundation |journal=The Indian Medical Gazette |date=February 1, 1928 |volume=2 |issue=63 |pages=105–106 |pmc=5235446 }}</ref> MFMER was established as a department of the University of Minnesota with a $1.5 million donation to offer graduate programs at the Mayo Clinic in Rochester.<ref>{{cite journal |last1=Wilson |first1=Louis B. |last2=Sanford |first2=A. H. |title=The Mayo Foundation for Medical Education and Research |journal=Sigma Xi Quarterly |date=September 1920 |volume=8 |issue=3 |pages=52–58 |jstor=27824137 }}</ref> The Mayo Clinic School of Graduate Medical Education is part of the [[Mayo Clinic College of Medicine and Science]], which is divided into five schools.<ref name=porter>{{cite journal |last1=Porter |first1=Barbara L. |last2=Grande |first2=Joseph P. |title=Mayo Medical School |journal=Academic Medicine |date=2010 |volume=85 |issue=9 |pages=S300-4 |doi=10.1097/ACM.0b013e3181e9155c |pmid=20736572 |issn=1040-2446|doi-access=free }}</ref><ref>{{cite journal |last1=Warner |first1=MA |title=You trained at Mayo Clinic? Wow! |journal=Mayo Clinic Proceedings |date=March 2014 |volume=89 |issue=3 |pages=284–90 |doi=10.1016/j.mayocp.2013.09.017 |pmid=24582187|doi-access=free }}</ref> Those schools include Mayo Clinic Alix School of Medicine, Mayo Clinic School of Health Sciences, Mayo Clinic School of Continuous Professional Development, and Mayo Clinic Graduate School of Biomedical Sciences.<ref name="Burns"/>{{rp|131}}

In 2011, the foundation that oversees the Mayo Clinic went before the Supreme Court to argue that medical residents should remain exempt from [[Social Security (United States)|Social Security]] deductions. In ''[[Mayo Foundation v. United States]]'', the court sided with the [[Social Security Administration]] and required [[Federal Insurance Contributions Act tax|FICA]] to be deducted going forward.<ref>{{cite web|last1=Lowes|first1=Robert|title=Residents Are Workers, Not Students, for Tax Purposes, Says High Court|url=http://www.medscape.com/viewarticle/735725|website=Medscape|access-date=August 25, 2016}}</ref>