Discussion of the lobbying and political activities of nonprofits, their commercial activities and the related charge of unfair competition, the extent to which nonprofits are subsidized, the justification for subsidizing them, and standing issues. Enrollment may be limited. Limitations on taxation of interstate commerce. Problem areas are reviewed primarily from the standpoint of tax policy, including legal, economic, social, and practical considerations. Alternative solutions, including current legislative proposals, are examined.
Enrollment is limited.