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Unfair Competition and the Unrelated Business Income Tax

Hansmann, Henry

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Faculty Scholarship Series

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75VaLRev605.pdf
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Abstract

There has recently been considerable agitation from the business community, and particularly from small businesses, against unfair competition from nonprofit firms. The source of the unfairness, as the business community sees it, is that nonprofit corporations often receive special legal privileges that are denied to competing forprofit firms. Most conspicuous among these privileges is tax exemption, particularly exemption from federal corporate income taxes.

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http://hdl.handle.net/20.500.13051/4580