id	sid	tid	token	lemma	pos
taxlaw-2821	1	1	note	note	VERB
taxlaw-2821	1	2	designing	design	VERB
taxlaw-2821	1	3	a	a	DET
taxlaw-2821	1	4	legal	legal	ADJ
taxlaw-2821	1	5	vehicle	vehicle	NOUN
taxlaw-2821	1	6	for	for	ADP
taxlaw-2821	1	7	social	social	ADJ
taxlaw-2821	1	8	enterprises	enterprise	NOUN
taxlaw-2821	1	9	:	:	PUNCT
taxlaw-2821	1	10	an	an	DET
taxlaw-2821	1	11	issue	issue	NOUN
taxlaw-2821	1	12	spotting	spot	VERB
taxlaw-2821	1	13	exercise	exercise	NOUN
taxlaw-2821	1	14	aurélien	aurélien	NOUN
taxlaw-2821	1	15	loric	loric	NOUN
taxlaw-2821	1	16	abstract	abstract	ADJ
taxlaw-2821	1	17	social	social	ADJ
taxlaw-2821	1	18	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	1	19	is	be	AUX
taxlaw-2821	1	20	at	at	ADP
taxlaw-2821	1	21	the	the	DET
taxlaw-2821	1	22	juncture	juncture	NOUN
taxlaw-2821	1	23	of	of	ADP
taxlaw-2821	1	24	creative	creative	ADJ
taxlaw-2821	1	25	capitalism	capitalism	NOUN
taxlaw-2821	1	26	and	and	CCONJ
taxlaw-2821	1	27	social	social	ADJ
taxlaw-2821	1	28	innovation	innovation	NOUN
taxlaw-2821	1	29	.	.	PUNCT
taxlaw-2821	2	1	it	it	PRON
taxlaw-2821	2	2	aims	aim	VERB
taxlaw-2821	2	3	at	at	ADP
taxlaw-2821	2	4	combining	combine	VERB
taxlaw-2821	2	5	the	the	DET
taxlaw-2821	2	6	best	good	ADJ
taxlaw-2821	2	7	of	of	ADP
taxlaw-2821	2	8	two	two	NUM
taxlaw-2821	2	9	sectors	sector	NOUN
taxlaw-2821	2	10	,	,	PUNCT
taxlaw-2821	2	11	and	and	CCONJ
taxlaw-2821	2	12	thus	thus	ADV
taxlaw-2821	2	13	is	be	AUX
taxlaw-2821	2	14	cramped	cramp	VERB
taxlaw-2821	2	15	in	in	ADP
taxlaw-2821	2	16	the	the	DET
taxlaw-2821	2	17	traditional	traditional	ADJ
taxlaw-2821	2	18	vehicles	vehicle	NOUN
taxlaw-2821	2	19	designed	design	VERB
taxlaw-2821	2	20	for	for	ADP
taxlaw-2821	2	21	either	either	DET
taxlaw-2821	2	22	world	world	NOUN
taxlaw-2821	2	23	in	in	ADP
taxlaw-2821	2	24	isolation	isolation	NOUN
taxlaw-2821	2	25	.	.	PUNCT
taxlaw-2821	3	1	although	although	SCONJ
taxlaw-2821	3	2	the	the	DET
taxlaw-2821	3	3	social	social	ADJ
taxlaw-2821	3	4	bottom	bottom	ADJ
taxlaw-2821	3	5	line	line	NOUN
taxlaw-2821	3	6	of	of	ADP
taxlaw-2821	3	7	these	these	DET
taxlaw-2821	3	8	enterprises	enterprise	NOUN
taxlaw-2821	3	9	can	can	AUX
taxlaw-2821	3	10	usually	usually	ADV
taxlaw-2821	3	11	meet	meet	VERB
taxlaw-2821	3	12	the	the	DET
taxlaw-2821	3	13	broad	broad	ADJ
taxlaw-2821	3	14	charitable	charitable	ADJ
taxlaw-2821	3	15	purpose	purpose	NOUN
taxlaw-2821	3	16	requirement	requirement	NOUN
taxlaw-2821	3	17	of	of	ADP
taxlaw-2821	3	18	the	the	DET
taxlaw-2821	3	19	internal	internal	ADJ
taxlaw-2821	3	20	revenue	revenue	NOUN
taxlaw-2821	3	21	code	code	NOUN
taxlaw-2821	3	22	,	,	PUNCT
taxlaw-2821	3	23	tax	tax	NOUN
taxlaw-2821	3	24	-	-	PUNCT
taxlaw-2821	3	25	exempt	exempt	ADJ
taxlaw-2821	3	26	vehicles	vehicle	NOUN
taxlaw-2821	3	27	have	have	AUX
taxlaw-2821	3	28	proven	prove	VERB
taxlaw-2821	3	29	to	to	PART
taxlaw-2821	3	30	be	be	AUX
taxlaw-2821	3	31	unable	unable	ADJ
taxlaw-2821	3	32	to	to	PART
taxlaw-2821	3	33	hose	hose	VERB
taxlaw-2821	3	34	the	the	DET
taxlaw-2821	3	35	financial	financial	ADJ
taxlaw-2821	3	36	one	one	NUM
taxlaw-2821	3	37	.	.	PUNCT
taxlaw-2821	4	1	conversely	conversely	ADV
taxlaw-2821	4	2	,	,	PUNCT
taxlaw-2821	4	3	the	the	DET
taxlaw-2821	4	4	advantages	advantage	NOUN
taxlaw-2821	4	5	of	of	ADP
taxlaw-2821	4	6	for	for	ADP
taxlaw-2821	4	7	-	-	PUNCT
taxlaw-2821	4	8	profits	profit	NOUN
taxlaw-2821	4	9	stem	stem	VERB
taxlaw-2821	4	10	from	from	ADP
taxlaw-2821	4	11	their	their	PRON
taxlaw-2821	4	12	flexibility	flexibility	NOUN
taxlaw-2821	4	13	,	,	PUNCT
taxlaw-2821	4	14	but	but	CCONJ
taxlaw-2821	4	15	their	their	PRON
taxlaw-2821	4	16	failure	failure	NOUN
taxlaw-2821	4	17	to	to	PART
taxlaw-2821	4	18	receive	receive	VERB
taxlaw-2821	4	19	funding	funding	NOUN
taxlaw-2821	4	20	from	from	ADP
taxlaw-2821	4	21	tax	tax	NOUN
taxlaw-2821	4	22	-	-	PUNCT
taxlaw-2821	4	23	exempts	exempt	NOUN
taxlaw-2821	4	24	and	and	CCONJ
taxlaw-2821	4	25	the	the	DET
taxlaw-2821	4	26	lack	lack	NOUN
taxlaw-2821	4	27	of	of	ADP
taxlaw-2821	4	28	a	a	DET
taxlaw-2821	4	29	social	social	ADJ
taxlaw-2821	4	30	enterprise	enterprise	NOUN
taxlaw-2821	4	31	brand	brand	NOUN
taxlaw-2821	4	32	have	have	AUX
taxlaw-2821	4	33	made	make	VERB
taxlaw-2821	4	34	it	it	PRON
taxlaw-2821	4	35	necessary	necessary	ADJ
taxlaw-2821	4	36	to	to	PART
taxlaw-2821	4	37	design	design	VERB
taxlaw-2821	4	38	new	new	ADJ
taxlaw-2821	4	39	vehicles	vehicle	NOUN
taxlaw-2821	4	40	.	.	PUNCT
taxlaw-2821	5	1			PROPN
taxlaw-2821	5	2	columbia	columbia	PROPN
taxlaw-2821	5	3	law	law	PROPN
taxlaw-2821	5	4	school	school	NOUN
taxlaw-2821	5	5	ll.m	ll.m	NOUN
taxlaw-2821	5	6	.	.	PUNCT
taxlaw-2821	5	7	degree	degree	NOUN
taxlaw-2821	5	8	candidate	candidate	NOUN
taxlaw-2821	5	9	,	,	PUNCT
taxlaw-2821	5	10	‘	'	PUNCT
taxlaw-2821	5	11	13	13	NUM
taxlaw-2821	5	12	2013	2013	NUM
taxlaw-2821	5	13	]	]	PUNCT
taxlaw-2821	5	14	designing	design	VERB
taxlaw-2821	5	15	a	a	DET
taxlaw-2821	5	16	legal	legal	ADJ
taxlaw-2821	5	17	vehicle	vehicle	NOUN
taxlaw-2821	5	18	for	for	ADP
taxlaw-2821	5	19	social	social	ADJ
taxlaw-2821	5	20	enterprises	enterprise	NOUN
taxlaw-2821	5	21	:	:	PUNCT
taxlaw-2821	5	22	101	101	NUM
taxlaw-2821	5	23	an	an	DET
taxlaw-2821	5	24	issue	issue	NOUN
taxlaw-2821	5	25	spotting	spot	VERB
taxlaw-2821	5	26	exercise	exercise	NOUN
taxlaw-2821	6	1	i	i	PRON
taxlaw-2821	6	2	introduction	introduction	NOUN
taxlaw-2821	6	3	:	:	PUNCT
taxlaw-2821	6	4	societal	societal	ADJ
taxlaw-2821	6	5	innovation	innovation	NOUN
taxlaw-2821	6	6	and	and	CCONJ
taxlaw-2821	6	7	the	the	DET
taxlaw-2821	6	8	definition	definition	NOUN
taxlaw-2821	6	9	of	of	ADP
taxlaw-2821	6	10	social	social	ADJ
taxlaw-2821	6	11	enterprise	enterprise	NOUN
taxlaw-2821	6	12	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2821	6	13	102	102	NUM
taxlaw-2821	6	14	the	the	DET
taxlaw-2821	6	15	call	call	NOUN
taxlaw-2821	6	16	for	for	ADP
taxlaw-2821	6	17	creative	creative	ADJ
taxlaw-2821	6	18	capitalism	capitalism	NOUN
taxlaw-2821	6	19	....................................................................	....................................................................	PUNCT
taxlaw-2821	7	1	102	102	NUM
taxlaw-2821	7	2	a	a	DET
taxlaw-2821	7	3	lack	lack	NOUN
taxlaw-2821	7	4	of	of	ADP
taxlaw-2821	7	5	uniform	uniform	ADJ
taxlaw-2821	7	6	definition	definition	NOUN
taxlaw-2821	7	7	........................................................................	........................................................................	PUNCT
taxlaw-2821	7	8	103	103	NUM
taxlaw-2821	7	9	ii	ii	NOUN
taxlaw-2821	7	10	the	the	DET
taxlaw-2821	7	11	charitable	charitable	ADJ
taxlaw-2821	7	12	nonprofit	nonprofit	NOUN
taxlaw-2821	7	13	:	:	PUNCT
taxlaw-2821	7	14	a	a	DET
taxlaw-2821	7	15	vehicle	vehicle	NOUN
taxlaw-2821	7	16	unsuited	unsuited	ADJ
taxlaw-2821	7	17	for	for	ADP
taxlaw-2821	7	18	the	the	DET
taxlaw-2821	7	19	social	social	ADJ
taxlaw-2821	7	20	enterprise	enterprise	NOUN
taxlaw-2821	7	21	business	business	NOUN
taxlaw-2821	7	22	model	model	NOUN
taxlaw-2821	7	23	.....................................................................	.....................................................................	PUNCT
taxlaw-2821	8	1	104	104	NUM
taxlaw-2821	8	2	characterizing	characterize	VERB
taxlaw-2821	8	3	social	social	ADJ
taxlaw-2821	8	4	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	8	5	from	from	ADP
taxlaw-2821	8	6	its	its	PRON
taxlaw-2821	8	7	business	business	NOUN
taxlaw-2821	8	8	model	model	NOUN
taxlaw-2821	8	9	....................	....................	PUNCT
taxlaw-2821	9	1	104	104	NUM
taxlaw-2821	9	2	the	the	DET
taxlaw-2821	9	3	tax	tax	NOUN
taxlaw-2821	9	4	-	-	PUNCT
taxlaw-2821	9	5	exempt	exempt	ADJ
taxlaw-2821	9	6	entity	entity	NOUN
taxlaw-2821	9	7	:	:	PUNCT
taxlaw-2821	9	8	an	an	DET
taxlaw-2821	9	9	appealing	appealing	ADJ
taxlaw-2821	9	10	but	but	CCONJ
taxlaw-2821	9	11	rigid	rigid	ADJ
taxlaw-2821	9	12	framework	framework	NOUN
taxlaw-2821	9	13	to	to	PART
taxlaw-2821	9	14	host	host	VERB
taxlaw-2821	9	15	a	a	DET
taxlaw-2821	9	16	social	social	ADJ
taxlaw-2821	9	17	business	business	NOUN
taxlaw-2821	9	18	.........................................................................................................	.........................................................................................................	PROPN
taxlaw-2821	9	19	106	106	NUM
taxlaw-2821	10	1	the	the	DET
taxlaw-2821	10	2	economic	economic	ADJ
taxlaw-2821	10	3	bottom	bottom	ADJ
taxlaw-2821	10	4	line	line	NOUN
taxlaw-2821	10	5	:	:	PUNCT
taxlaw-2821	10	6	a	a	DET
taxlaw-2821	10	7	financial	financial	ADJ
taxlaw-2821	10	8	return	return	NOUN
taxlaw-2821	10	9	irreconcilable	irreconcilable	ADJ
taxlaw-2821	10	10	with	with	ADP
taxlaw-2821	10	11	the	the	DET
taxlaw-2821	10	12	constraints	constraint	NOUN
taxlaw-2821	10	13	of	of	ADP
taxlaw-2821	10	14	the	the	DET
taxlaw-2821	10	15	third	third	ADJ
taxlaw-2821	10	16	sector	sector	NOUN
taxlaw-2821	10	17	.......................................................................	.......................................................................	PUNCT
taxlaw-2821	11	1	107	107	NUM
taxlaw-2821	11	2	iii	iii	X
taxlaw-2821	11	3	the	the	DET
taxlaw-2821	11	4	shareholder	shareholder	NOUN
taxlaw-2821	11	5	primacy	primacy	NOUN
taxlaw-2821	11	6	myth	myth	NOUN
taxlaw-2821	11	7	,	,	PUNCT
taxlaw-2821	11	8	a	a	DET
taxlaw-2821	11	9	barrier	barrier	NOUN
taxlaw-2821	11	10	to	to	ADP
taxlaw-2821	11	11	corporate	corporate	ADJ
taxlaw-2821	11	12	social	social	ADJ
taxlaw-2821	11	13	activism	activism	NOUN
taxlaw-2821	11	14	?	?	PUNCT
taxlaw-2821	11	15	..........................................................................................	..........................................................................................	PUNCT
taxlaw-2821	12	1	111	111	NUM
taxlaw-2821	12	2	the	the	DET
taxlaw-2821	12	3	overall	overall	ADJ
taxlaw-2821	12	4	absence	absence	NOUN
taxlaw-2821	12	5	of	of	ADP
taxlaw-2821	12	6	statutory	statutory	ADJ
taxlaw-2821	12	7	provisions	provision	NOUN
taxlaw-2821	12	8	..................................................	..................................................	PUNCT
taxlaw-2821	13	1	111	111	NUM
taxlaw-2821	13	2	the	the	DET
taxlaw-2821	13	3	fiduciary	fiduciary	ADJ
taxlaw-2821	13	4	duty	duty	NOUN
taxlaw-2821	13	5	to	to	PART
taxlaw-2821	13	6	prioritize	prioritize	VERB
taxlaw-2821	13	7	shareholders	shareholder	NOUN
taxlaw-2821	13	8	’	'	PUNCT
taxlaw-2821	13	9	value	value	NOUN
taxlaw-2821	13	10	.....................................	.....................................	PUNCT
taxlaw-2821	14	1	112	112	NUM
taxlaw-2821	14	2	iv	iv	X
taxlaw-2821	14	3	being	be	AUX
taxlaw-2821	14	4	trapped	trap	VERB
taxlaw-2821	14	5	between	between	ADP
taxlaw-2821	14	6	two	two	NUM
taxlaw-2821	14	7	worlds	world	NOUN
taxlaw-2821	14	8	:	:	PUNCT
taxlaw-2821	14	9	the	the	DET
taxlaw-2821	14	10	challenge	challenge	NOUN
taxlaw-2821	14	11	of	of	ADP
taxlaw-2821	14	12	capitalizing	capitalize	VERB
taxlaw-2821	14	13	social	social	ADJ
taxlaw-2821	14	14	enterprises	enterprise	NOUN
taxlaw-2821	14	15	..........................................................	..........................................................	PUNCT
taxlaw-2821	14	16	115	115	NUM
taxlaw-2821	14	17	raising	raise	VERB
taxlaw-2821	14	18	capital	capital	NOUN
taxlaw-2821	14	19	from	from	ADP
taxlaw-2821	14	20	the	the	DET
taxlaw-2821	14	21	for	for	ADP
taxlaw-2821	14	22	-	-	PUNCT
taxlaw-2821	14	23	profit	profit	NOUN
taxlaw-2821	14	24	sector	sector	NOUN
taxlaw-2821	14	25	:	:	PUNCT
taxlaw-2821	14	26	identifying	identify	VERB
taxlaw-2821	14	27	the	the	DET
taxlaw-2821	14	28	practical	practical	ADJ
taxlaw-2821	14	29	barriers	barrier	NOUN
taxlaw-2821	14	30	..	..	PUNCT
taxlaw-2821	15	1	115	115	NUM
taxlaw-2821	15	2	benefitting	benefit	VERB
taxlaw-2821	15	3	from	from	ADP
taxlaw-2821	15	4	charitable	charitable	ADJ
taxlaw-2821	15	5	contributions	contribution	NOUN
taxlaw-2821	15	6	and	and	CCONJ
taxlaw-2821	15	7	grants	grant	NOUN
taxlaw-2821	15	8	:	:	PUNCT
taxlaw-2821	15	9	the	the	DET
taxlaw-2821	15	10	tax	tax	NOUN
taxlaw-2821	15	11	barriers	barrier	NOUN
taxlaw-2821	15	12	........	........	PUNCT
taxlaw-2821	15	13	116	116	NUM
taxlaw-2821	15	14	attracting	attract	VERB
taxlaw-2821	15	15	foundation	foundation	NOUN
taxlaw-2821	15	16	dollars	dollar	NOUN
taxlaw-2821	15	17	:	:	PUNCT
taxlaw-2821	15	18	the	the	DET
taxlaw-2821	15	19	program	program	NOUN
taxlaw-2821	15	20	-	-	PUNCT
taxlaw-2821	15	21	related	relate	VERB
taxlaw-2821	15	22	investment	investment	NOUN
taxlaw-2821	15	23	experiment	experiment	NOUN
taxlaw-2821	15	24	.	.	PUNCT
taxlaw-2821	16	1	119	119	NUM
taxlaw-2821	16	2	v	v	ADP
taxlaw-2821	16	3	new	new	ADJ
taxlaw-2821	16	4	designs	design	NOUN
taxlaw-2821	16	5	for	for	ADP
taxlaw-2821	16	6	old	old	ADJ
taxlaw-2821	16	7	tools	tool	NOUN
taxlaw-2821	16	8	:	:	PUNCT
taxlaw-2821	16	9	why	why	SCONJ
taxlaw-2821	16	10	the	the	DET
taxlaw-2821	16	11	early	early	ADJ
taxlaw-2821	16	12	legal	legal	ADJ
taxlaw-2821	16	13	and	and	CCONJ
taxlaw-2821	16	14	structural	structural	ADJ
taxlaw-2821	16	15	innovations	innovation	NOUN
taxlaw-2821	16	16	were	be	AUX
taxlaw-2821	16	17	not	not	PART
taxlaw-2821	16	18	enough	enough	ADJ
taxlaw-2821	16	19	...................................	...................................	PUNCT
taxlaw-2821	16	20	121	121	NUM
taxlaw-2821	16	21	constituency	constituency	NOUN
taxlaw-2821	16	22	statutes	statute	NOUN
taxlaw-2821	16	23	:	:	PUNCT
taxlaw-2821	16	24	an	an	DET
taxlaw-2821	16	25	inconclusive	inconclusive	ADJ
taxlaw-2821	16	26	effort	effort	NOUN
taxlaw-2821	16	27	to	to	PART
taxlaw-2821	16	28	protect	protect	VERB
taxlaw-2821	16	29	stakeholder	stakeholder	NOUN
taxlaw-2821	16	30	interests	interest	NOUN
taxlaw-2821	16	31	121	121	NUM
taxlaw-2821	16	32	tandem	tandem	NOUN
taxlaw-2821	16	33	entities	entity	NOUN
taxlaw-2821	16	34	,	,	PUNCT
taxlaw-2821	16	35	an	an	DET
taxlaw-2821	16	36	attempt	attempt	NOUN
taxlaw-2821	16	37	to	to	PART
taxlaw-2821	16	38	combine	combine	VERB
taxlaw-2821	16	39	the	the	DET
taxlaw-2821	16	40	two	two	NUM
taxlaw-2821	16	41	worlds	world	NOUN
taxlaw-2821	16	42	.............................	.............................	PUNCT
taxlaw-2821	16	43	122	122	NUM
taxlaw-2821	16	44	vi	vi	NOUN
taxlaw-2821	16	45	combining	combine	VERB
taxlaw-2821	16	46	the	the	DET
taxlaw-2821	16	47	two	two	NUM
taxlaw-2821	16	48	sectors	sector	NOUN
taxlaw-2821	16	49	in	in	ADP
taxlaw-2821	16	50	hybrid	hybrid	ADJ
taxlaw-2821	16	51	vehicles	vehicle	NOUN
taxlaw-2821	16	52	...........................	...........................	PUNCT
taxlaw-2821	17	1	124	124	NUM
taxlaw-2821	17	2	the	the	DET
taxlaw-2821	17	3	benefit	benefit	NOUN
taxlaw-2821	17	4	corporation	corporation	NOUN
taxlaw-2821	17	5	,	,	PUNCT
taxlaw-2821	17	6	an	an	DET
taxlaw-2821	17	7	initiative	initiative	NOUN
taxlaw-2821	17	8	toward	toward	ADP
taxlaw-2821	17	9	responsible	responsible	ADJ
taxlaw-2821	17	10	businesses	business	NOUN
taxlaw-2821	17	11	..........	..........	PUNCT
taxlaw-2821	18	1	124	124	NUM
taxlaw-2821	18	2	1	1	NUM
taxlaw-2821	18	3	.	.	PUNCT
taxlaw-2821	19	1	the	the	DET
taxlaw-2821	19	2	general	general	ADJ
taxlaw-2821	19	3	public	public	ADJ
taxlaw-2821	19	4	benefit	benefit	NOUN
taxlaw-2821	19	5	:	:	PUNCT
taxlaw-2821	19	6	a	a	DET
taxlaw-2821	19	7	purpose	purpose	NOUN
taxlaw-2821	19	8	broadly	broadly	ADV
taxlaw-2821	19	9	construed	construe	VERB
taxlaw-2821	19	10	......................	......................	PUNCT
taxlaw-2821	20	1	124	124	NUM
taxlaw-2821	20	2	2	2	X
taxlaw-2821	20	3	.	.	PUNCT
taxlaw-2821	21	1	enforcing	enforce	VERB
taxlaw-2821	21	2	the	the	DET
taxlaw-2821	21	3	public	public	ADJ
taxlaw-2821	21	4	purpose	purpose	NOUN
taxlaw-2821	21	5	,	,	PUNCT
taxlaw-2821	21	6	an	an	DET
taxlaw-2821	21	7	uncertain	uncertain	ADJ
taxlaw-2821	21	8	balance	balance	NOUN
taxlaw-2821	21	9	between	between	ADP
taxlaw-2821	21	10	adverse	adverse	ADJ
taxlaw-2821	21	11	considerations	consideration	NOUN
taxlaw-2821	21	12	.........................................................................................	.........................................................................................	PUNCT
taxlaw-2821	21	13	126	126	NUM
taxlaw-2821	21	14	the	the	DET
taxlaw-2821	21	15	l3c	l3c	NOUN
taxlaw-2821	21	16	,	,	PUNCT
taxlaw-2821	21	17	a	a	DET
taxlaw-2821	21	18	vehicle	vehicle	NOUN
taxlaw-2821	21	19	specially	specially	ADV
taxlaw-2821	21	20	tailored	tailor	VERB
taxlaw-2821	21	21	for	for	ADP
taxlaw-2821	21	22	social	social	ADJ
taxlaw-2821	21	23	enterprises	enterprise	NOUN
taxlaw-2821	21	24	.........................	.........................	PUNCT
taxlaw-2821	22	1	127	127	NUM
taxlaw-2821	22	2	1	1	NUM
taxlaw-2821	22	3	.	.	PUNCT
taxlaw-2821	23	1	an	an	DET
taxlaw-2821	23	2	attempt	attempt	NOUN
taxlaw-2821	23	3	to	to	PART
taxlaw-2821	23	4	attract	attract	VERB
taxlaw-2821	23	5	foundation	foundation	NOUN
taxlaw-2821	23	6	dollars	dollar	NOUN
taxlaw-2821	23	7	................................................	................................................	PUNCT
taxlaw-2821	24	1	127	127	NUM
taxlaw-2821	24	2	2	2	NUM
taxlaw-2821	24	3	.	.	PUNCT
taxlaw-2821	25	1	the	the	DET
taxlaw-2821	25	2	statutory	statutory	ADJ
taxlaw-2821	25	3	balance	balance	NOUN
taxlaw-2821	25	4	between	between	ADP
taxlaw-2821	25	5	conflicting	conflict	VERB
taxlaw-2821	25	6	bottom	bottom	ADJ
taxlaw-2821	25	7	lines	line	NOUN
taxlaw-2821	25	8	,	,	PUNCT
taxlaw-2821	25	9	an	an	DET
taxlaw-2821	25	10	answer	answer	NOUN
taxlaw-2821	25	11	to	to	ADP
taxlaw-2821	25	12	the	the	DET
taxlaw-2821	25	13	governance	governance	NOUN
taxlaw-2821	25	14	challenge	challenge	NOUN
taxlaw-2821	25	15	.............................................................................	.............................................................................	PUNCT
taxlaw-2821	25	16	129	129	NUM
taxlaw-2821	25	17	3	3	NUM
taxlaw-2821	25	18	.	.	PUNCT
taxlaw-2821	26	1	a	a	DET
taxlaw-2821	26	2	federal	federal	ADJ
taxlaw-2821	26	3	barrier	barrier	NOUN
taxlaw-2821	26	4	to	to	ADP
taxlaw-2821	26	5	the	the	DET
taxlaw-2821	26	6	state	state	NOUN
taxlaw-2821	26	7	scheme	scheme	NOUN
taxlaw-2821	26	8	:	:	PUNCT
taxlaw-2821	26	9	the	the	DET
taxlaw-2821	26	10	pri	pri	NOUN
taxlaw-2821	26	11	problem	problem	NOUN
taxlaw-2821	26	12	.........................	.........................	PUNCT
taxlaw-2821	26	13	130	130	NUM
taxlaw-2821	26	14	vii	vii	PROPN
taxlaw-2821	26	15	conclusion	conclusion	NOUN
taxlaw-2821	26	16	:	:	PUNCT
taxlaw-2821	26	17	creative	creative	ADJ
taxlaw-2821	26	18	capitalism	capitalism	NOUN
taxlaw-2821	26	19	calls	call	VERB
taxlaw-2821	26	20	for	for	ADP
taxlaw-2821	26	21	innovative	innovative	ADJ
taxlaw-2821	26	22	legislators	legislator	NOUN
taxlaw-2821	26	23	...................................................................................................	...................................................................................................	PUNCT
taxlaw-2821	27	1	131	131	NUM
taxlaw-2821	27	2	102	102	NUM
taxlaw-2821	27	3	columbia	columbia	PROPN
taxlaw-2821	27	4	journal	journal	PROPN
taxlaw-2821	27	5	of	of	ADP
taxlaw-2821	27	6	tax	tax	NOUN
taxlaw-2821	27	7	law	law	NOUN
taxlaw-2821	27	8	[	[	X
taxlaw-2821	27	9	vol.5:100	vol.5:100	PROPN
taxlaw-2821	27	10	i	i	PRON
taxlaw-2821	27	11	introduction	introduction	NOUN
taxlaw-2821	27	12	:	:	PUNCT
taxlaw-2821	27	13	societal	societal	ADJ
taxlaw-2821	27	14	innovation	innovation	NOUN
taxlaw-2821	27	15	and	and	CCONJ
taxlaw-2821	27	16	the	the	DET
taxlaw-2821	27	17	definition	definition	NOUN
taxlaw-2821	27	18	of	of	ADP
taxlaw-2821	27	19	social	social	ADJ
taxlaw-2821	27	20	enterprise	enterprise	NOUN
taxlaw-2821	27	21	the	the	DET
taxlaw-2821	27	22	call	call	NOUN
taxlaw-2821	27	23	for	for	ADP
taxlaw-2821	27	24	creative	creative	ADJ
taxlaw-2821	27	25	capitalism	capitalism	NOUN
taxlaw-2821	27	26	in	in	ADP
taxlaw-2821	27	27	his	his	PRON
taxlaw-2821	27	28	closing	closing	NOUN
taxlaw-2821	27	29	comments	comment	NOUN
taxlaw-2821	27	30	at	at	ADP
taxlaw-2821	27	31	the	the	DET
taxlaw-2821	27	32	stanford	stanford	PROPN
taxlaw-2821	27	33	commencement	commencement	NOUN
taxlaw-2821	27	34	in	in	ADP
taxlaw-2821	27	35	2005	2005	NUM
taxlaw-2821	27	36	,	,	PUNCT
taxlaw-2821	27	37	steve	steve	PROPN
taxlaw-2821	27	38	jobs	job	NOUN
taxlaw-2821	27	39	called	call	VERB
taxlaw-2821	27	40	on	on	ADP
taxlaw-2821	27	41	the	the	DET
taxlaw-2821	27	42	graduates	graduate	NOUN
taxlaw-2821	27	43	to	to	PART
taxlaw-2821	27	44	“	"	PUNCT
taxlaw-2821	27	45	stay	stay	VERB
taxlaw-2821	27	46	hungry	hungry	ADJ
taxlaw-2821	27	47	.	.	PUNCT
taxlaw-2821	28	1	stay	stay	VERB
taxlaw-2821	28	2	foolish	foolish	ADJ
taxlaw-2821	28	3	.	.	PUNCT
taxlaw-2821	28	4	”	"	PUNCT
taxlaw-2821	29	1	1	1	NUM
taxlaw-2821	29	2	turning	turn	VERB
taxlaw-2821	29	3	negative	negative	ADJ
taxlaw-2821	29	4	adjectives	adjective	NOUN
taxlaw-2821	29	5	into	into	ADP
taxlaw-2821	29	6	positive	positive	ADJ
taxlaw-2821	29	7	ones	one	NOUN
taxlaw-2821	29	8	,	,	PUNCT
taxlaw-2821	29	9	his	his	PRON
taxlaw-2821	29	10	address	address	NOUN
taxlaw-2821	29	11	was	be	AUX
taxlaw-2821	29	12	an	an	DET
taxlaw-2821	29	13	encouragement	encouragement	NOUN
taxlaw-2821	29	14	to	to	PART
taxlaw-2821	29	15	innovate	innovate	VERB
taxlaw-2821	29	16	,	,	PUNCT
taxlaw-2821	29	17	a	a	DET
taxlaw-2821	29	18	wish	wish	NOUN
taxlaw-2821	29	19	that	that	SCONJ
taxlaw-2821	29	20	graduates	graduate	NOUN
taxlaw-2821	29	21	be	be	AUX
taxlaw-2821	29	22	eager	eager	ADJ
taxlaw-2821	29	23	to	to	PART
taxlaw-2821	29	24	make	make	VERB
taxlaw-2821	29	25	unconventional	unconventional	ADJ
taxlaw-2821	29	26	decisions	decision	NOUN
taxlaw-2821	29	27	.	.	PUNCT
taxlaw-2821	30	1	this	this	DET
taxlaw-2821	30	2	vision	vision	NOUN
taxlaw-2821	30	3	fits	fit	VERB
taxlaw-2821	30	4	what	what	PRON
taxlaw-2821	30	5	,	,	PUNCT
taxlaw-2821	30	6	by	by	ADP
taxlaw-2821	30	7	nature	nature	NOUN
taxlaw-2821	30	8	,	,	PUNCT
taxlaw-2821	30	9	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	30	10	are	be	AUX
taxlaw-2821	30	11	expected	expect	VERB
taxlaw-2821	30	12	to	to	PART
taxlaw-2821	30	13	do	do	AUX
taxlaw-2821	30	14	:	:	PUNCT
taxlaw-2821	30	15	think	think	VERB
taxlaw-2821	30	16	outside	outside	ADV
taxlaw-2821	30	17	of	of	ADP
taxlaw-2821	30	18	the	the	DET
taxlaw-2821	30	19	box	box	NOUN
taxlaw-2821	30	20	to	to	PART
taxlaw-2821	30	21	create	create	VERB
taxlaw-2821	30	22	something	something	PRON
taxlaw-2821	30	23	new	new	ADJ
taxlaw-2821	30	24	.	.	PUNCT
taxlaw-2821	31	1	about	about	ADV
taxlaw-2821	31	2	two	two	NUM
taxlaw-2821	31	3	years	year	NOUN
taxlaw-2821	31	4	later	later	ADV
taxlaw-2821	31	5	,	,	PUNCT
taxlaw-2821	31	6	in	in	ADP
taxlaw-2821	31	7	his	his	PRON
taxlaw-2821	31	8	commencement	commencement	NOUN
taxlaw-2821	31	9	speech	speech	NOUN
taxlaw-2821	31	10	at	at	ADP
taxlaw-2821	31	11	harvard	harvard	PROPN
taxlaw-2821	31	12	university	university	PROPN
taxlaw-2821	31	13	,	,	PUNCT
taxlaw-2821	31	14	bill	bill	NOUN
taxlaw-2821	31	15	gates	gate	NOUN
taxlaw-2821	31	16	pushed	push	VERB
taxlaw-2821	31	17	for	for	ADP
taxlaw-2821	31	18	“	"	PUNCT
taxlaw-2821	31	19	a	a	DET
taxlaw-2821	31	20	more	more	ADV
taxlaw-2821	31	21	creative	creative	ADJ
taxlaw-2821	31	22	capitalism	capitalism	NOUN
taxlaw-2821	31	23	”	"	PUNCT
taxlaw-2821	31	24	that	that	PRON
taxlaw-2821	31	25	would	would	AUX
taxlaw-2821	31	26	“	"	PUNCT
taxlaw-2821	31	27	stretch	stretch	VERB
taxlaw-2821	31	28	the	the	DET
taxlaw-2821	31	29	reach	reach	NOUN
taxlaw-2821	31	30	of	of	ADP
taxlaw-2821	31	31	market	market	NOUN
taxlaw-2821	31	32	forces	force	NOUN
taxlaw-2821	31	33	so	so	SCONJ
taxlaw-2821	31	34	that	that	SCONJ
taxlaw-2821	31	35	more	more	ADJ
taxlaw-2821	31	36	people	people	NOUN
taxlaw-2821	31	37	can	can	AUX
taxlaw-2821	31	38	make	make	VERB
taxlaw-2821	31	39	a	a	DET
taxlaw-2821	31	40	profit	profit	NOUN
taxlaw-2821	31	41	,	,	PUNCT
taxlaw-2821	31	42	or	or	CCONJ
taxlaw-2821	31	43	at	at	ADP
taxlaw-2821	31	44	least	least	ADJ
taxlaw-2821	31	45	make	make	VERB
taxlaw-2821	31	46	a	a	DET
taxlaw-2821	31	47	living	living	NOUN
taxlaw-2821	31	48	,	,	PUNCT
taxlaw-2821	31	49	serving	serve	VERB
taxlaw-2821	31	50	people	people	NOUN
taxlaw-2821	31	51	who	who	PRON
taxlaw-2821	31	52	are	be	AUX
taxlaw-2821	31	53	suffering	suffer	VERB
taxlaw-2821	31	54	from	from	ADP
taxlaw-2821	31	55	the	the	DET
taxlaw-2821	31	56	worst	bad	ADJ
taxlaw-2821	31	57	inequities	inequity	NOUN
taxlaw-2821	31	58	.	.	PUNCT
taxlaw-2821	31	59	”2	”2	PUNCT
taxlaw-2821	32	1	studies	study	NOUN
taxlaw-2821	32	2	reveal	reveal	VERB
taxlaw-2821	32	3	that	that	SCONJ
taxlaw-2821	32	4	u.s	u.s	PROPN
taxlaw-2821	32	5	.	.	PROPN
taxlaw-2821	32	6	corporations	corporation	NOUN
taxlaw-2821	32	7	allocate	allocate	VERB
taxlaw-2821	32	8	billions	billion	NOUN
taxlaw-2821	32	9	of	of	ADP
taxlaw-2821	32	10	dollars	dollar	NOUN
taxlaw-2821	32	11	to	to	ADP
taxlaw-2821	32	12	social	social	ADJ
taxlaw-2821	32	13	causes	cause	NOUN
taxlaw-2821	32	14	:	:	PUNCT
taxlaw-2821	32	15	the	the	DET
taxlaw-2821	32	16	“	"	PUNCT
taxlaw-2821	32	17	giving	give	VERB
taxlaw-2821	32	18	in	in	ADP
taxlaw-2821	32	19	numbers	number	NOUN
taxlaw-2821	32	20	:	:	PUNCT
taxlaw-2821	32	21	2012	2012	NUM
taxlaw-2821	32	22	edition	edition	NOUN
taxlaw-2821	32	23	”	"	PUNCT
taxlaw-2821	32	24	survey	survey	NOUN
taxlaw-2821	32	25	,	,	PUNCT
taxlaw-2821	32	26	based	base	VERB
taxlaw-2821	32	27	on	on	ADP
taxlaw-2821	32	28	data	datum	NOUN
taxlaw-2821	32	29	from	from	ADP
taxlaw-2821	32	30	214	214	NUM
taxlaw-2821	32	31	companies	company	NOUN
taxlaw-2821	32	32	,	,	PUNCT
taxlaw-2821	32	33	including	include	VERB
taxlaw-2821	32	34	62	62	NUM
taxlaw-2821	32	35	of	of	ADP
taxlaw-2821	32	36	the	the	DET
taxlaw-2821	32	37	top	top	ADJ
taxlaw-2821	32	38	100	100	NUM
taxlaw-2821	32	39	companies	company	NOUN
taxlaw-2821	32	40	in	in	ADP
taxlaw-2821	32	41	the	the	DET
taxlaw-2821	32	42	fortune	fortune	NOUN
taxlaw-2821	32	43	500	500	NUM
taxlaw-2821	32	44	,	,	PUNCT
taxlaw-2821	32	45	reveals	reveal	VERB
taxlaw-2821	32	46	that	that	SCONJ
taxlaw-2821	32	47	the	the	DET
taxlaw-2821	32	48	sum	sum	NOUN
taxlaw-2821	32	49	of	of	ADP
taxlaw-2821	32	50	contributions	contribution	NOUN
taxlaw-2821	32	51	across	across	ADP
taxlaw-2821	32	52	all	all	PRON
taxlaw-2821	32	53	its	its	PRON
taxlaw-2821	32	54	respondents	respondent	NOUN
taxlaw-2821	32	55	in	in	ADP
taxlaw-2821	32	56	2011	2011	NUM
taxlaw-2821	32	57	was	be	AUX
taxlaw-2821	32	58	$	$	SYM
taxlaw-2821	32	59	19.9	19.9	NUM
taxlaw-2821	32	60	billion	billion	NUM
taxlaw-2821	32	61	(	(	PUNCT
taxlaw-2821	32	62	in	in	ADP
taxlaw-2821	32	63	cash	cash	NOUN
taxlaw-2821	32	64	and	and	CCONJ
taxlaw-2821	32	65	product	product	NOUN
taxlaw-2821	32	66	giving	giving	NOUN
taxlaw-2821	32	67	)	)	PUNCT
taxlaw-2821	32	68	.	.	PUNCT
taxlaw-2821	33	1	3	3	NUM
taxlaw-2821	33	2	these	these	DET
taxlaw-2821	33	3	contributions	contribution	NOUN
taxlaw-2821	33	4	are	be	AUX
taxlaw-2821	33	5	expressions	expression	NOUN
taxlaw-2821	33	6	of	of	ADP
taxlaw-2821	33	7	the	the	DET
taxlaw-2821	33	8	theory	theory	NOUN
taxlaw-2821	33	9	of	of	ADP
taxlaw-2821	33	10	corporate	corporate	ADJ
taxlaw-2821	33	11	social	social	ADJ
taxlaw-2821	33	12	responsibility	responsibility	NOUN
taxlaw-2821	33	13	,	,	PUNCT
taxlaw-2821	33	14	“	"	PUNCT
taxlaw-2821	33	15	a	a	DET
taxlaw-2821	33	16	broad	broad	ADJ
taxlaw-2821	33	17	concept	concept	NOUN
taxlaw-2821	33	18	that	that	PRON
taxlaw-2821	33	19	describes	describe	VERB
taxlaw-2821	33	20	a	a	DET
taxlaw-2821	33	21	business	business	NOUN
taxlaw-2821	33	22	's	's	PART
taxlaw-2821	33	23	obligation	obligation	NOUN
taxlaw-2821	33	24	to	to	PART
taxlaw-2821	33	25	interact	interact	VERB
taxlaw-2821	33	26	with	with	ADP
taxlaw-2821	33	27	society	society	NOUN
taxlaw-2821	33	28	in	in	ADP
taxlaw-2821	33	29	a	a	DET
taxlaw-2821	33	30	socially	socially	ADV
taxlaw-2821	33	31	responsible	responsible	ADJ
taxlaw-2821	33	32	way	way	NOUN
taxlaw-2821	33	33	.	.	PUNCT
taxlaw-2821	33	34	”4	”4	PUNCT
taxlaw-2821	34	1	however	however	ADV
taxlaw-2821	34	2	,	,	PUNCT
taxlaw-2821	34	3	corporate	corporate	ADJ
taxlaw-2821	34	4	social	social	ADJ
taxlaw-2821	34	5	responsibility	responsibility	NOUN
taxlaw-2821	34	6	treats	treat	VERB
taxlaw-2821	34	7	the	the	DET
taxlaw-2821	34	8	contribution	contribution	NOUN
taxlaw-2821	34	9	to	to	ADP
taxlaw-2821	34	10	public	public	ADJ
taxlaw-2821	34	11	good	good	ADJ
taxlaw-2821	34	12	as	as	ADP
taxlaw-2821	34	13	incidental	incidental	ADJ
taxlaw-2821	34	14	to	to	ADP
taxlaw-2821	34	15	the	the	DET
taxlaw-2821	34	16	profitmaking	profitmaking	ADJ
taxlaw-2821	34	17	activity	activity	NOUN
taxlaw-2821	34	18	,	,	PUNCT
taxlaw-2821	34	19	whereas	whereas	SCONJ
taxlaw-2821	34	20	bill	bill	NOUN
taxlaw-2821	34	21	gates	gate	NOUN
taxlaw-2821	34	22	suggests	suggest	VERB
taxlaw-2821	34	23	that	that	SCONJ
taxlaw-2821	34	24	companies	company	NOUN
taxlaw-2821	34	25	could	could	AUX
taxlaw-2821	34	26	primarily	primarily	ADV
taxlaw-2821	34	27	and	and	CCONJ
taxlaw-2821	34	28	profitably	profitably	ADV
taxlaw-2821	34	29	promote	promote	VERB
taxlaw-2821	34	30	social	social	ADJ
taxlaw-2821	34	31	causes	cause	NOUN
taxlaw-2821	34	32	.	.	PUNCT
taxlaw-2821	35	1	such	such	DET
taxlaw-2821	35	2	a	a	DET
taxlaw-2821	35	3	use	use	NOUN
taxlaw-2821	35	4	of	of	ADP
taxlaw-2821	35	5	business	business	NOUN
taxlaw-2821	35	6	strategies	strategy	NOUN
taxlaw-2821	35	7	to	to	PART
taxlaw-2821	35	8	promote	promote	VERB
taxlaw-2821	35	9	public	public	ADJ
taxlaw-2821	35	10	welfare	welfare	NOUN
taxlaw-2821	35	11	purposes	purpose	NOUN
taxlaw-2821	35	12	has	have	AUX
taxlaw-2821	35	13	increasingly	increasingly	ADV
taxlaw-2821	35	14	been	be	AUX
taxlaw-2821	35	15	referred	refer	VERB
taxlaw-2821	35	16	to	to	ADP
taxlaw-2821	35	17	as	as	ADP
taxlaw-2821	35	18	social	social	ADJ
taxlaw-2821	35	19	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	35	20	,	,	PUNCT
taxlaw-2821	35	21	and	and	CCONJ
taxlaw-2821	35	22	in	in	ADP
taxlaw-2821	35	23	many	many	ADJ
taxlaw-2821	35	24	ways	way	NOUN
taxlaw-2821	35	25	it	it	PRON
taxlaw-2821	35	26	has	have	AUX
taxlaw-2821	35	27	been	be	AUX
taxlaw-2821	35	28	responding	respond	VERB
taxlaw-2821	35	29	to	to	ADP
taxlaw-2821	35	30	both	both	PRON
taxlaw-2821	35	31	of	of	ADP
taxlaw-2821	35	32	these	these	DET
taxlaw-2821	35	33	exhortations	exhortation	NOUN
taxlaw-2821	35	34	long	long	ADV
taxlaw-2821	35	35	before	before	SCONJ
taxlaw-2821	35	36	they	they	PRON
taxlaw-2821	35	37	were	be	AUX
taxlaw-2821	35	38	formulated	formulate	VERB
taxlaw-2821	35	39	.	.	PUNCT
taxlaw-2821	36	1	as	as	ADV
taxlaw-2821	36	2	early	early	ADV
taxlaw-2821	36	3	as	as	ADP
taxlaw-2821	36	4	in	in	ADP
taxlaw-2821	36	5	1963	1963	NUM
taxlaw-2821	36	6	,	,	PUNCT
taxlaw-2821	36	7	bill	bill	PROPN
taxlaw-2821	36	8	drayton	drayton	PROPN
taxlaw-2821	36	9	began	begin	VERB
taxlaw-2821	36	10	to	to	PART
taxlaw-2821	36	11	entertain	entertain	VERB
taxlaw-2821	36	12	the	the	DET
taxlaw-2821	36	13	model	model	NOUN
taxlaw-2821	36	14	of	of	ADP
taxlaw-2821	36	15	change	change	NOUN
taxlaw-2821	36	16	that	that	PRON
taxlaw-2821	36	17	bill	bill	NOUN
taxlaw-2821	36	18	gates	gate	NOUN
taxlaw-2821	36	19	praised	praise	VERB
taxlaw-2821	36	20	in	in	ADP
taxlaw-2821	36	21	2007	2007	NUM
taxlaw-2821	36	22	,	,	PUNCT
taxlaw-2821	36	23	a	a	DET
taxlaw-2821	36	24	model	model	NOUN
taxlaw-2821	36	25	that	that	SCONJ
taxlaw-2821	36	26	“	"	PUNCT
taxlaw-2821	36	27	combine[s	combine[s	PROPN
taxlaw-2821	36	28	]	]	PUNCT
taxlaw-2821	36	29	the	the	DET
taxlaw-2821	36	30	pragmatic	pragmatic	ADJ
taxlaw-2821	36	31	and	and	CCONJ
taxlaw-2821	36	32	results	result	NOUN
taxlaw-2821	36	33	-	-	PUNCT
taxlaw-2821	36	34	oriented	orient	VERB
taxlaw-2821	36	35	methods	method	NOUN
taxlaw-2821	36	36	of	of	ADP
taxlaw-2821	36	37	a	a	DET
taxlaw-2821	36	38	business	business	NOUN
taxlaw-2821	36	39	entrepreneur	entrepreneur	NOUN
taxlaw-2821	36	40	with	with	ADP
taxlaw-2821	36	41	the	the	DET
taxlaw-2821	36	42	goals	goal	NOUN
taxlaw-2821	36	43	of	of	ADP
taxlaw-2821	36	44	a	a	DET
taxlaw-2821	36	45	social	social	ADJ
taxlaw-2821	36	46	reformer	reformer	NOUN
taxlaw-2821	36	47	.	.	PUNCT
taxlaw-2821	36	48	”5	”5	PUNCT
taxlaw-2821	37	1	in	in	ADP
taxlaw-2821	37	2	1980	1980	NUM
taxlaw-2821	37	3	,	,	PUNCT
taxlaw-2821	37	4	he	he	PRON
taxlaw-2821	37	5	structured	structure	VERB
taxlaw-2821	37	6	this	this	DET
taxlaw-2821	37	7	commitment	commitment	NOUN
taxlaw-2821	37	8	through	through	ADP
taxlaw-2821	37	9	ashoka	ashoka	NOUN
taxlaw-2821	37	10	,	,	PUNCT
taxlaw-2821	37	11	a	a	DET
taxlaw-2821	37	12	nonprofit	nonprofit	NOUN
taxlaw-2821	37	13	that	that	SCONJ
taxlaw-2821	37	14	“	"	PUNCT
taxlaw-2821	37	15	aims	aim	VERB
taxlaw-2821	37	16	to	to	PART
taxlaw-2821	37	17	find	find	VERB
taxlaw-2821	37	18	change	change	NOUN
taxlaw-2821	37	19	-	-	PUNCT
taxlaw-2821	37	20	making	make	VERB
taxlaw-2821	37	21	leaders	leader	NOUN
taxlaw-2821	37	22	around	around	ADP
taxlaw-2821	37	23	the	the	DET
taxlaw-2821	37	24	world	world	NOUN
taxlaw-2821	37	25	,	,	PUNCT
taxlaw-2821	37	26	provide	provide	VERB
taxlaw-2821	37	27	them	they	PRON
taxlaw-2821	37	28	with	with	ADP
taxlaw-2821	37	29	support	support	NOUN
taxlaw-2821	37	30	and	and	CCONJ
taxlaw-2821	37	31	modest	modest	ADJ
taxlaw-2821	37	32	‘	'	PUNCT
taxlaw-2821	37	33	social	social	ADJ
taxlaw-2821	37	34	venture	venture	NOUN
taxlaw-2821	37	35	capital	capital	NOUN
taxlaw-2821	37	36	,	,	PUNCT
taxlaw-2821	37	37	’	'	PUNCT
taxlaw-2821	37	38	”	"	PUNCT
taxlaw-2821	37	39	thus	thus	ADV
taxlaw-2821	37	40	creating	create	VERB
taxlaw-2821	37	41	a	a	DET
taxlaw-2821	37	42	“	"	PUNCT
taxlaw-2821	37	43	community	community	NOUN
taxlaw-2821	37	44	for	for	ADP
taxlaw-2821	37	45	people	people	NOUN
taxlaw-2821	37	46	seeking	seek	VERB
taxlaw-2821	37	47	to	to	PART
taxlaw-2821	37	48	make	make	VERB
taxlaw-2821	37	49	change	change	NOUN
taxlaw-2821	37	50	,	,	PUNCT
taxlaw-2821	37	51	encouraging	encourage	VERB
taxlaw-2821	37	52	them	they	PRON
taxlaw-2821	37	53	to	to	PART
taxlaw-2821	37	54	inspire	inspire	VERB
taxlaw-2821	37	55	,	,	PUNCT
taxlaw-2821	37	56	mentor	mentor	NOUN
taxlaw-2821	37	57	and	and	CCONJ
taxlaw-2821	37	58	challenge	challenge	VERB
taxlaw-2821	37	59	each	each	DET
taxlaw-2821	37	60	other	other	ADJ
taxlaw-2821	37	61	to	to	PART
taxlaw-2821	37	62	come	come	VERB
taxlaw-2821	37	63	up	up	ADP
taxlaw-2821	37	64	with	with	ADP
taxlaw-2821	37	65	the	the	DET
taxlaw-2821	37	66	best	good	ADJ
taxlaw-2821	37	67	ideas	idea	NOUN
taxlaw-2821	37	68	in	in	ADP
taxlaw-2821	37	69	social	social	ADJ
taxlaw-2821	37	70	innovation	innovation	NOUN
taxlaw-2821	37	71	.	.	PUNCT
taxlaw-2821	37	72	”6	”6	PUNCT
taxlaw-2821	37	73	in	in	ADP
taxlaw-2821	37	74	1974	1974	NUM
taxlaw-2821	37	75	,	,	PUNCT
taxlaw-2821	37	76	muhammad	muhammad	PROPN
taxlaw-2821	37	77	yunus	yunus	PROPN
taxlaw-2821	37	78	started	start	VERB
taxlaw-2821	37	79	giving	give	VERB
taxlaw-2821	37	80	out	out	ADP
taxlaw-2821	37	81	“	"	PUNCT
taxlaw-2821	37	82	micro	micro	NOUN
taxlaw-2821	37	83	-	-	NOUN
taxlaw-2821	37	84	loans	loan	NOUN
taxlaw-2821	37	85	”	"	PUNCT
taxlaw-2821	37	86	to	to	ADP
taxlaw-2821	37	87	the	the	DET
taxlaw-2821	37	88	poor	poor	ADJ
taxlaw-2821	37	89	in	in	ADP
taxlaw-2821	37	90	bangladesh	bangladesh	NOUN
taxlaw-2821	37	91	,	,	PUNCT
taxlaw-2821	37	92	helping	help	VERB
taxlaw-2821	37	93	them	they	PRON
taxlaw-2821	37	94	create	create	VERB
taxlaw-2821	37	95	“	"	PUNCT
taxlaw-2821	37	96	the	the	DET
taxlaw-2821	37	97	spark	spark	NOUN
taxlaw-2821	37	98	of	of	ADP
taxlaw-2821	37	99	personal	personal	ADJ
taxlaw-2821	37	100	initiative	initiative	NOUN
taxlaw-2821	37	101	and	and	CCONJ
taxlaw-2821	37	102	enterprise	enterprise	NOUN
taxlaw-2821	37	103	necessary	necessary	ADJ
taxlaw-2821	37	104	to	to	PART
taxlaw-2821	37	105	pull	pull	VERB
taxlaw-2821	37	106	themselves	themselves	PRON
taxlaw-2821	37	107	1	1	NUM
taxlaw-2821	37	108	steve	steve	NOUN
taxlaw-2821	37	109	jobs	job	NOUN
taxlaw-2821	37	110	,	,	PUNCT
taxlaw-2821	37	111	ceo	ceo	NOUN
taxlaw-2821	37	112	,	,	PUNCT
taxlaw-2821	37	113	apple	apple	NOUN
taxlaw-2821	37	114	computer	computer	NOUN
taxlaw-2821	37	115	,	,	PUNCT
taxlaw-2821	37	116	commencement	commencement	NOUN
taxlaw-2821	37	117	address	address	NOUN
taxlaw-2821	37	118	at	at	ADP
taxlaw-2821	37	119	stanford	stanford	PROPN
taxlaw-2821	37	120	university	university	PROPN
taxlaw-2821	37	121	(	(	PUNCT
taxlaw-2821	37	122	june	june	PROPN
taxlaw-2821	37	123	12	12	NUM
taxlaw-2821	37	124	,	,	PUNCT
taxlaw-2821	37	125	2005	2005	NUM
taxlaw-2821	37	126	)	)	PUNCT
taxlaw-2821	37	127	(	(	PUNCT
taxlaw-2821	37	128	transcript	transcript	NOUN
taxlaw-2821	37	129	available	available	ADJ
taxlaw-2821	37	130	at	at	ADP
taxlaw-2821	37	131	http://news.stanford.edu/news/2005/june15/jobs-061505.html	http://news.stanford.edu/news/2005/june15/jobs-061505.html	PROPN
taxlaw-2821	37	132	)	)	PUNCT
taxlaw-2821	37	133	.	.	PUNCT
taxlaw-2821	38	1	2	2	NUM
taxlaw-2821	38	2	bill	bill	NOUN
taxlaw-2821	38	3	gates	gate	NOUN
taxlaw-2821	38	4	,	,	PUNCT
taxlaw-2821	38	5	chairman	chairman	NOUN
taxlaw-2821	38	6	,	,	PUNCT
taxlaw-2821	38	7	microsoft	microsoft	PROPN
taxlaw-2821	38	8	inc	inc	PROPN
taxlaw-2821	38	9	.	.	PROPN
taxlaw-2821	38	10	,	,	PUNCT
taxlaw-2821	38	11	commencement	commencement	NOUN
taxlaw-2821	38	12	address	address	NOUN
taxlaw-2821	38	13	at	at	ADP
taxlaw-2821	38	14	harvard	harvard	PROPN
taxlaw-2821	38	15	university	university	PROPN
taxlaw-2821	38	16	(	(	PUNCT
taxlaw-2821	38	17	june	june	PROPN
taxlaw-2821	38	18	7	7	NUM
taxlaw-2821	38	19	,	,	PUNCT
taxlaw-2821	38	20	2007	2007	NUM
taxlaw-2821	38	21	)	)	PUNCT
taxlaw-2821	38	22	(	(	PUNCT
taxlaw-2821	38	23	transcript	transcript	NOUN
taxlaw-2821	38	24	available	available	ADJ
taxlaw-2821	38	25	at	at	ADP
taxlaw-2821	38	26	http://news.harvard.edu/gazette/story/2007/06/remarks-of-bill-gates-harvard	http://news.harvard.edu/gazette/story/2007/06/remarks-of-bill-gates-harvard	PROPN
taxlaw-2821	38	27	commencement-2007/	commencement-2007/	PROPN
taxlaw-2821	38	28	)	)	PUNCT
taxlaw-2821	38	29	.	.	PUNCT
taxlaw-2821	39	1	3	3	NUM
taxlaw-2821	39	2	giving	give	VERB
taxlaw-2821	39	3	in	in	ADP
taxlaw-2821	39	4	numbers	number	NOUN
taxlaw-2821	39	5	2012	2012	NUM
taxlaw-2821	39	6	edition	edition	NOUN
taxlaw-2821	39	7	4	4	NUM
taxlaw-2821	39	8	,	,	PUNCT
taxlaw-2821	39	9	comm	comm	NOUN
taxlaw-2821	39	10	.	.	PUNCT
taxlaw-2821	40	1	encouraging	encourage	VERB
taxlaw-2821	40	2	corporate	corporate	ADJ
taxlaw-2821	40	3	philanthropy	philanthropy	NOUN
taxlaw-2821	40	4	,	,	PUNCT
taxlaw-2821	40	5	http://cecp.co/pdfs/giving_in_numbers/gin2012_finalweb.pdf	http://cecp.co/pdfs/giving_in_numbers/gin2012_finalweb.pdf	PROPN
taxlaw-2821	40	6	(	(	PUNCT
taxlaw-2821	40	7	last	last	ADV
taxlaw-2821	40	8	visited	visit	VERB
taxlaw-2821	40	9	sep	sep	PROPN
taxlaw-2821	40	10	.	.	PROPN
taxlaw-2821	41	1	22	22	NUM
taxlaw-2821	41	2	,	,	PUNCT
taxlaw-2821	41	3	2013	2013	NUM
taxlaw-2821	41	4	)	)	PUNCT
taxlaw-2821	41	5	.	.	PUNCT
taxlaw-2821	42	1	however	however	ADV
taxlaw-2821	42	2	,	,	PUNCT
taxlaw-2821	42	3	when	when	SCONJ
taxlaw-2821	42	4	considered	consider	VERB
taxlaw-2821	42	5	as	as	ADP
taxlaw-2821	42	6	a	a	DET
taxlaw-2821	42	7	percentage	percentage	NOUN
taxlaw-2821	42	8	of	of	ADP
taxlaw-2821	42	9	the	the	DET
taxlaw-2821	42	10	profits	profit	NOUN
taxlaw-2821	42	11	of	of	ADP
taxlaw-2821	42	12	these	these	DET
taxlaw-2821	42	13	companies	company	NOUN
taxlaw-2821	42	14	,	,	PUNCT
taxlaw-2821	42	15	these	these	DET
taxlaw-2821	42	16	contributions	contribution	NOUN
taxlaw-2821	42	17	are	be	AUX
taxlaw-2821	42	18	a	a	DET
taxlaw-2821	42	19	modest	modest	ADJ
taxlaw-2821	42	20	commitment	commitment	NOUN
taxlaw-2821	42	21	to	to	ADP
taxlaw-2821	42	22	social	social	ADJ
taxlaw-2821	42	23	welfare	welfare	NOUN
taxlaw-2821	42	24	.	.	PUNCT
taxlaw-2821	43	1	4	4	NUM
taxlaw-2821	43	2	z.	z.	PROPN
taxlaw-2821	43	3	jill	jill	PROPN
taxlaw-2821	43	4	barclift	barclift	PROPN
taxlaw-2821	43	5	,	,	PUNCT
taxlaw-2821	43	6	corporate	corporate	ADJ
taxlaw-2821	43	7	social	social	ADJ
taxlaw-2821	43	8	responsibility	responsibility	NOUN
taxlaw-2821	43	9	and	and	CCONJ
taxlaw-2821	43	10	financial	financial	ADJ
taxlaw-2821	43	11	institutions	institution	NOUN
taxlaw-2821	43	12	:	:	PUNCT
taxlaw-2821	43	13	beyond	beyond	ADP
taxlaw-2821	43	14	dodd	dodd	PROPN
taxlaw-2821	43	15	-	-	PUNCT
taxlaw-2821	43	16	frank	frank	PROPN
taxlaw-2821	43	17	,	,	PUNCT
taxlaw-2821	43	18	banking	banking	NOUN
taxlaw-2821	43	19	&	&	CCONJ
taxlaw-2821	43	20	fin	fin	PROPN
taxlaw-2821	43	21	.	.	PUNCT
taxlaw-2821	44	1	services	service	NOUN
taxlaw-2821	44	2	pol'y	pol'y	PROPN
taxlaw-2821	44	3	rep	rep	PROPN
taxlaw-2821	44	4	.	.	PROPN
taxlaw-2821	44	5	,	,	PUNCT
taxlaw-2821	44	6	january	january	PROPN
taxlaw-2821	44	7	2012	2012	NUM
taxlaw-2821	44	8	,	,	PUNCT
taxlaw-2821	44	9	at	at	ADP
taxlaw-2821	44	10	13	13	NUM
taxlaw-2821	44	11	,	,	PUNCT
taxlaw-2821	44	12	14	14	NUM
taxlaw-2821	44	13	(	(	PUNCT
taxlaw-2821	44	14	2012	2012	NUM
taxlaw-2821	44	15	)	)	PUNCT
taxlaw-2821	44	16	.	.	PUNCT
taxlaw-2821	45	1	5	5	NUM
taxlaw-2821	45	2	caroline	caroline	PROPN
taxlaw-2821	45	3	hsu	hsu	PROPN
taxlaw-2821	45	4	,	,	PUNCT
taxlaw-2821	45	5	entrepreneur	entrepreneur	NOUN
taxlaw-2821	45	6	for	for	ADP
taxlaw-2821	45	7	social	social	ADJ
taxlaw-2821	45	8	change	change	NOUN
taxlaw-2821	45	9	,	,	PUNCT
taxlaw-2821	45	10	u.s	u.s	PROPN
taxlaw-2821	45	11	.	.	PROPN
taxlaw-2821	45	12	news	news	PROPN
taxlaw-2821	45	13	&	&	CCONJ
taxlaw-2821	45	14	world	world	PROPN
taxlaw-2821	45	15	report	report	PROPN
taxlaw-2821	45	16	(	(	PUNCT
taxlaw-2821	45	17	oct	oct	PROPN
taxlaw-2821	45	18	.	.	PROPN
taxlaw-2821	45	19	31	31	NUM
taxlaw-2821	45	20	,	,	PUNCT
taxlaw-2821	45	21	2005	2005	NUM
taxlaw-2821	45	22	)	)	PUNCT
taxlaw-2821	45	23	,	,	PUNCT
taxlaw-2821	45	24	available	available	ADJ
taxlaw-2821	45	25	at	at	ADP
taxlaw-2821	45	26	http://www.usnews.com/usnews/news/articles/051031/31drayton.htm	http://www.usnews.com/usnews/news/articles/051031/31drayton.htm	PROPN
taxlaw-2821	45	27	.	.	PROPN
taxlaw-2821	45	28	6	6	NUM
taxlaw-2821	45	29	tom	tom	PROPN
taxlaw-2821	45	30	dawkins	dawkin	NOUN
taxlaw-2821	45	31	,	,	PUNCT
taxlaw-2821	45	32	huffington	huffington	PROPN
taxlaw-2821	45	33	post	post	PROPN
taxlaw-2821	45	34	gamechangers	gamechangers	PROPN
taxlaw-2821	45	35	poll	poll	PROPN
taxlaw-2821	45	36	recognizes	recognize	VERB
taxlaw-2821	45	37	ashoka	ashoka	NOUN
taxlaw-2821	45	38	community	community	NOUN
taxlaw-2821	45	39	,	,	PUNCT
taxlaw-2821	45	40	ashoka.org	ashoka.org	X
taxlaw-2821	45	41	(	(	PUNCT
taxlaw-2821	45	42	nov	nov	PROPN
taxlaw-2821	45	43	.	.	PROPN
taxlaw-2821	45	44	5	5	NUM
taxlaw-2821	45	45	,	,	PUNCT
taxlaw-2821	45	46	2009	2009	NUM
taxlaw-2821	45	47	)	)	PUNCT
taxlaw-2821	45	48	,	,	PUNCT
taxlaw-2821	45	49	https://www.ashoka.org/story/6142	https://www.ashoka.org/story/6142	PROPN
taxlaw-2821	45	50	.	.	PUNCT
taxlaw-2821	46	1	2013	2013	NUM
taxlaw-2821	46	2	]	]	PUNCT
taxlaw-2821	47	1	designing	design	VERB
taxlaw-2821	47	2	a	a	DET
taxlaw-2821	47	3	legal	legal	ADJ
taxlaw-2821	47	4	vehicle	vehicle	NOUN
taxlaw-2821	47	5	for	for	ADP
taxlaw-2821	47	6	social	social	ADJ
taxlaw-2821	47	7	enterprises	enterprise	NOUN
taxlaw-2821	47	8	:	:	PUNCT
taxlaw-2821	47	9	103	103	NUM
taxlaw-2821	47	10	an	an	DET
taxlaw-2821	47	11	issue	issue	NOUN
taxlaw-2821	47	12	spotting	spot	VERB
taxlaw-2821	47	13	exercise	exercise	NOUN
taxlaw-2821	47	14	out	out	ADP
taxlaw-2821	47	15	of	of	ADP
taxlaw-2821	47	16	poverty	poverty	NOUN
taxlaw-2821	47	17	.	.	PUNCT
taxlaw-2821	47	18	”7	”7	PUNCT
taxlaw-2821	48	1	in	in	ADP
taxlaw-2821	48	2	1983	1983	NUM
taxlaw-2821	48	3	,	,	PUNCT
taxlaw-2821	48	4	he	he	PRON
taxlaw-2821	48	5	carried	carry	VERB
taxlaw-2821	48	6	on	on	ADP
taxlaw-2821	48	7	,	,	PUNCT
taxlaw-2821	48	8	founding	found	VERB
taxlaw-2821	48	9	the	the	DET
taxlaw-2821	48	10	grameen	grameen	PROPN
taxlaw-2821	48	11	bank	bank	PROPN
taxlaw-2821	48	12	–	–	PUNCT
taxlaw-2821	48	13	literally	literally	ADV
taxlaw-2821	48	14	“	"	PUNCT
taxlaw-2821	48	15	the	the	DET
taxlaw-2821	48	16	village	village	NOUN
taxlaw-2821	48	17	bank	bank	NOUN
taxlaw-2821	48	18	”	"	PUNCT
taxlaw-2821	48	19	–	–	PUNCT
taxlaw-2821	48	20	on	on	ADP
taxlaw-2821	48	21	principles	principle	NOUN
taxlaw-2821	48	22	of	of	ADP
taxlaw-2821	48	23	trust	trust	NOUN
taxlaw-2821	48	24	and	and	CCONJ
taxlaw-2821	48	25	solidarity.8	solidarity.8	PROPN
taxlaw-2821	48	26	since	since	SCONJ
taxlaw-2821	48	27	the	the	DET
taxlaw-2821	48	28	1980s	1980s	NUM
taxlaw-2821	48	29	,	,	PUNCT
taxlaw-2821	48	30	this	this	DET
taxlaw-2821	48	31	phenomenon	phenomenon	NOUN
taxlaw-2821	48	32	has	have	AUX
taxlaw-2821	48	33	dramatically	dramatically	ADV
taxlaw-2821	48	34	expanded	expand	VERB
taxlaw-2821	48	35	as	as	ADP
taxlaw-2821	48	36	the	the	DET
taxlaw-2821	48	37	traditional	traditional	ADJ
taxlaw-2821	48	38	division	division	NOUN
taxlaw-2821	48	39	of	of	ADP
taxlaw-2821	48	40	the	the	DET
taxlaw-2821	48	41	society	society	NOUN
taxlaw-2821	48	42	into	into	ADP
taxlaw-2821	48	43	three	three	NUM
taxlaw-2821	48	44	sectors	sector	NOUN
taxlaw-2821	48	45	–	–	PUNCT
taxlaw-2821	48	46	for	for	ADP
taxlaw-2821	48	47	-	-	PUNCT
taxlaw-2821	48	48	profit	profit	NOUN
taxlaw-2821	48	49	,	,	PUNCT
taxlaw-2821	48	50	government	government	NOUN
taxlaw-2821	48	51	and	and	CCONJ
taxlaw-2821	48	52	nonprofit	nonprofit	ADJ
taxlaw-2821	48	53	–	–	PUNCT
taxlaw-2821	48	54	began	begin	VERB
taxlaw-2821	48	55	to	to	PART
taxlaw-2821	48	56	seem	seem	VERB
taxlaw-2821	48	57	unable	unable	ADJ
taxlaw-2821	48	58	to	to	PART
taxlaw-2821	48	59	adequately	adequately	ADV
taxlaw-2821	48	60	address	address	VERB
taxlaw-2821	48	61	the	the	DET
taxlaw-2821	48	62	broad	broad	ADJ
taxlaw-2821	48	63	array	array	NOUN
taxlaw-2821	48	64	of	of	ADP
taxlaw-2821	48	65	social	social	ADJ
taxlaw-2821	48	66	challenges	challenge	NOUN
taxlaw-2821	48	67	.	.	PUNCT
taxlaw-2821	49	1	social	social	ADJ
taxlaw-2821	49	2	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	49	3	has	have	AUX
taxlaw-2821	49	4	led	lead	VERB
taxlaw-2821	49	5	to	to	ADP
taxlaw-2821	49	6	the	the	DET
taxlaw-2821	49	7	emergence	emergence	NOUN
taxlaw-2821	49	8	of	of	ADP
taxlaw-2821	49	9	a	a	DET
taxlaw-2821	49	10	fourth	fourth	ADJ
taxlaw-2821	49	11	sector	sector	NOUN
taxlaw-2821	49	12	,	,	PUNCT
taxlaw-2821	49	13	somewhere	somewhere	ADV
taxlaw-2821	49	14	in	in	ADP
taxlaw-2821	49	15	between	between	ADP
taxlaw-2821	49	16	the	the	DET
taxlaw-2821	49	17	for	for	ADP
taxlaw-2821	49	18	-	-	PUNCT
taxlaw-2821	49	19	profit	profit	NOUN
taxlaw-2821	49	20	and	and	CCONJ
taxlaw-2821	49	21	the	the	DET
taxlaw-2821	49	22	nonprofit	nonprofit	ADJ
taxlaw-2821	49	23	sectors.9	sectors.9	NOUN
taxlaw-2821	49	24	a	a	DET
taxlaw-2821	49	25	lack	lack	NOUN
taxlaw-2821	49	26	of	of	ADP
taxlaw-2821	49	27	uniform	uniform	ADJ
taxlaw-2821	49	28	definition	definition	NOUN
taxlaw-2821	49	29	social	social	ADJ
taxlaw-2821	49	30	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	49	31	has	have	AUX
taxlaw-2821	49	32	been	be	AUX
taxlaw-2821	49	33	thriving	thrive	VERB
taxlaw-2821	49	34	for	for	ADP
taxlaw-2821	49	35	four	four	NUM
taxlaw-2821	49	36	decades	decade	NOUN
taxlaw-2821	49	37	and	and	CCONJ
taxlaw-2821	49	38	is	be	AUX
taxlaw-2821	49	39	increasingly	increasingly	ADV
taxlaw-2821	49	40	recognized	recognize	VERB
taxlaw-2821	49	41	as	as	ADP
taxlaw-2821	49	42	a	a	DET
taxlaw-2821	49	43	game	game	NOUN
taxlaw-2821	49	44	changer	changer	NOUN
taxlaw-2821	49	45	–	–	PUNCT
taxlaw-2821	49	46	the	the	DET
taxlaw-2821	49	47	2006	2006	NUM
taxlaw-2821	49	48	nobel	nobel	PROPN
taxlaw-2821	49	49	peace	peace	PROPN
taxlaw-2821	49	50	prize	prize	PROPN
taxlaw-2821	49	51	was	be	AUX
taxlaw-2821	49	52	awarded	award	VERB
taxlaw-2821	49	53	jointly	jointly	ADV
taxlaw-2821	49	54	to	to	ADP
taxlaw-2821	49	55	muhammad	muhammad	PROPN
taxlaw-2821	49	56	yunus	yunus	PROPN
taxlaw-2821	49	57	and	and	CCONJ
taxlaw-2821	49	58	grameen	grameen	PROPN
taxlaw-2821	49	59	bank	bank	PROPN
taxlaw-2821	49	60	"	"	PUNCT
taxlaw-2821	49	61	for	for	ADP
taxlaw-2821	49	62	their	their	PRON
taxlaw-2821	49	63	efforts	effort	NOUN
taxlaw-2821	49	64	to	to	PART
taxlaw-2821	49	65	create	create	VERB
taxlaw-2821	49	66	economic	economic	ADJ
taxlaw-2821	49	67	and	and	CCONJ
taxlaw-2821	49	68	social	social	ADJ
taxlaw-2821	49	69	development	development	NOUN
taxlaw-2821	49	70	from	from	ADP
taxlaw-2821	49	71	below".10yet	below".10yet	ADV
taxlaw-2821	49	72	so	so	ADV
taxlaw-2821	49	73	far	far	ADV
taxlaw-2821	49	74	it	it	PRON
taxlaw-2821	49	75	has	have	AUX
taxlaw-2821	49	76	no	no	DET
taxlaw-2821	49	77	legal	legal	ADJ
taxlaw-2821	49	78	definition	definition	NOUN
taxlaw-2821	49	79	.	.	PUNCT
taxlaw-2821	50	1	thus	thus	ADV
taxlaw-2821	50	2	,	,	PUNCT
taxlaw-2821	50	3	it	it	PRON
taxlaw-2821	50	4	is	be	AUX
taxlaw-2821	50	5	the	the	DET
taxlaw-2821	50	6	social	social	ADJ
taxlaw-2821	50	7	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	50	8	movement	movement	NOUN
taxlaw-2821	50	9	itself	itself	PRON
taxlaw-2821	50	10	that	that	PRON
taxlaw-2821	50	11	elaborated	elaborate	VERB
taxlaw-2821	50	12	its	its	PRON
taxlaw-2821	50	13	description	description	NOUN
taxlaw-2821	50	14	.	.	PUNCT
taxlaw-2821	51	1	consequently	consequently	ADV
taxlaw-2821	51	2	,	,	PUNCT
taxlaw-2821	51	3	it	it	PRON
taxlaw-2821	51	4	is	be	AUX
taxlaw-2821	51	5	commonly	commonly	ADV
taxlaw-2821	51	6	acknowledged	acknowledge	VERB
taxlaw-2821	51	7	that	that	SCONJ
taxlaw-2821	51	8	the	the	DET
taxlaw-2821	51	9	topic	topic	NOUN
taxlaw-2821	51	10	lacks	lack	VERB
taxlaw-2821	51	11	“	"	PUNCT
taxlaw-2821	51	12	a	a	DET
taxlaw-2821	51	13	clear	clear	ADJ
taxlaw-2821	51	14	and	and	CCONJ
taxlaw-2821	51	15	concise	concise	ADJ
taxlaw-2821	51	16	definition	definition	NOUN
taxlaw-2821	51	17	”	"	PUNCT
taxlaw-2821	51	18	as	as	SCONJ
taxlaw-2821	51	19	“	"	PUNCT
taxlaw-2821	51	20	[	[	X
taxlaw-2821	51	21	c]onservative	c]onservative	ADJ
taxlaw-2821	51	22	or	or	CCONJ
taxlaw-2821	51	23	exclusionary	exclusionary	ADJ
taxlaw-2821	51	24	classifications	classification	NOUN
taxlaw-2821	51	25	of	of	ADP
taxlaw-2821	51	26	social	social	ADJ
taxlaw-2821	51	27	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	51	28	vary	vary	VERB
taxlaw-2821	51	29	widely	widely	ADV
taxlaw-2821	51	30	from	from	ADP
taxlaw-2821	51	31	publication	publication	NOUN
taxlaw-2821	51	32	to	to	ADP
taxlaw-2821	51	33	publication	publication	NOUN
taxlaw-2821	51	34	.	.	PUNCT
taxlaw-2821	51	35	.	.	PUNCT
taxlaw-2821	51	36	.	.	PUNCT
taxlaw-2821	52	1	.”11	.”11	PROPN
taxlaw-2821	53	1	in	in	ADP
taxlaw-2821	53	2	2008	2008	NUM
taxlaw-2821	53	3	,	,	PUNCT
taxlaw-2821	53	4	paul	paul	PROPN
taxlaw-2821	53	5	c.	c.	PROPN
taxlaw-2821	53	6	light	light	PROPN
taxlaw-2821	53	7	noted	note	VERB
taxlaw-2821	53	8	that	that	SCONJ
taxlaw-2821	53	9	recent	recent	ADJ
taxlaw-2821	53	10	scholarship	scholarship	NOUN
taxlaw-2821	53	11	had	have	AUX
taxlaw-2821	53	12	offered	offer	VERB
taxlaw-2821	53	13	an	an	DET
taxlaw-2821	53	14	inventory	inventory	NOUN
taxlaw-2821	53	15	of	of	ADP
taxlaw-2821	53	16	more	more	ADJ
taxlaw-2821	53	17	than	than	ADP
taxlaw-2821	53	18	20	20	NUM
taxlaw-2821	53	19	definitions	definition	NOUN
taxlaw-2821	53	20	for	for	ADP
taxlaw-2821	53	21	social	social	ADJ
taxlaw-2821	53	22	enterprise.12	enterprise.12	NOUN
taxlaw-2821	53	23	yet	yet	ADV
taxlaw-2821	53	24	,	,	PUNCT
taxlaw-2821	53	25	the	the	DET
taxlaw-2821	53	26	social	social	ADJ
taxlaw-2821	53	27	enterprise	enterprise	NOUN
taxlaw-2821	53	28	alliance	alliance	NOUN
taxlaw-2821	53	29	’s	’s	PART
taxlaw-2821	53	30	contribution	contribution	NOUN
taxlaw-2821	53	31	to	to	ADP
taxlaw-2821	53	32	the	the	DET
taxlaw-2821	53	33	definition	definition	NOUN
taxlaw-2821	53	34	of	of	ADP
taxlaw-2821	53	35	social	social	ADJ
taxlaw-2821	53	36	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	53	37	is	be	AUX
taxlaw-2821	53	38	of	of	ADP
taxlaw-2821	53	39	particular	particular	ADJ
taxlaw-2821	53	40	interest	interest	NOUN
taxlaw-2821	53	41	,	,	PUNCT
taxlaw-2821	53	42	since	since	SCONJ
taxlaw-2821	53	43	it	it	PRON
taxlaw-2821	53	44	is	be	AUX
taxlaw-2821	53	45	a	a	DET
taxlaw-2821	53	46	“	"	PUNCT
taxlaw-2821	53	47	membership	membership	NOUN
taxlaw-2821	53	48	organization	organization	NOUN
taxlaw-2821	53	49	for	for	ADP
taxlaw-2821	53	50	the	the	DET
taxlaw-2821	53	51	diverse	diverse	ADJ
taxlaw-2821	53	52	and	and	CCONJ
taxlaw-2821	53	53	rapidly	rapidly	ADV
taxlaw-2821	53	54	growing	grow	VERB
taxlaw-2821	53	55	social	social	ADJ
taxlaw-2821	53	56	enterprise	enterprise	NOUN
taxlaw-2821	53	57	sector	sector	NOUN
taxlaw-2821	53	58	in	in	ADP
taxlaw-2821	53	59	north	north	PROPN
taxlaw-2821	53	60	america	america	PROPN
taxlaw-2821	53	61	.	.	PUNCT
taxlaw-2821	54	1	”13	”13	NOUN
taxlaw-2821	54	2	it	it	PRON
taxlaw-2821	54	3	defines	define	VERB
taxlaw-2821	54	4	social	social	ADJ
taxlaw-2821	54	5	enterprises	enterprise	NOUN
taxlaw-2821	54	6	as	as	ADP
taxlaw-2821	54	7	“	"	PUNCT
taxlaw-2821	54	8	businesses	business	NOUN
taxlaw-2821	54	9	whose	whose	DET
taxlaw-2821	54	10	primary	primary	ADJ
taxlaw-2821	54	11	purpose	purpose	NOUN
taxlaw-2821	54	12	is	be	AUX
taxlaw-2821	54	13	the	the	DET
taxlaw-2821	54	14	common	common	ADJ
taxlaw-2821	54	15	good	good	NOUN
taxlaw-2821	54	16	”	"	PUNCT
taxlaw-2821	54	17	and	and	CCONJ
taxlaw-2821	54	18	that	that	PRON
taxlaw-2821	54	19	use	use	VERB
taxlaw-2821	54	20	“	"	PUNCT
taxlaw-2821	54	21	the	the	DET
taxlaw-2821	54	22	methods	method	NOUN
taxlaw-2821	54	23	and	and	CCONJ
taxlaw-2821	54	24	disciplines	discipline	NOUN
taxlaw-2821	54	25	of	of	ADP
taxlaw-2821	54	26	business	business	NOUN
taxlaw-2821	54	27	and	and	CCONJ
taxlaw-2821	54	28	the	the	DET
taxlaw-2821	54	29	power	power	NOUN
taxlaw-2821	54	30	of	of	ADP
taxlaw-2821	54	31	the	the	DET
taxlaw-2821	54	32	marketplace	marketplace	NOUN
taxlaw-2821	54	33	to	to	PART
taxlaw-2821	54	34	advance	advance	VERB
taxlaw-2821	54	35	their	their	PRON
taxlaw-2821	54	36	social	social	ADJ
taxlaw-2821	54	37	,	,	PUNCT
taxlaw-2821	54	38	environmental	environmental	ADJ
taxlaw-2821	54	39	and	and	CCONJ
taxlaw-2821	54	40	human	human	ADJ
taxlaw-2821	54	41	justice	justice	NOUN
taxlaw-2821	54	42	agendas	agenda	NOUN
taxlaw-2821	54	43	.	.	PUNCT
taxlaw-2821	55	1	”14	”14	PROPN
taxlaw-2821	55	2	pursuant	pursuant	ADJ
taxlaw-2821	55	3	to	to	ADP
taxlaw-2821	55	4	this	this	DET
taxlaw-2821	55	5	definition	definition	NOUN
taxlaw-2821	55	6	,	,	PUNCT
taxlaw-2821	55	7	social	social	ADJ
taxlaw-2821	55	8	enterprises	enterprise	NOUN
taxlaw-2821	55	9	have	have	VERB
taxlaw-2821	55	10	three	three	NUM
taxlaw-2821	55	11	characteristics	characteristic	NOUN
taxlaw-2821	55	12	that	that	PRON
taxlaw-2821	55	13	distinguish	distinguish	VERB
taxlaw-2821	55	14	them	they	PRON
taxlaw-2821	55	15	from	from	ADP
taxlaw-2821	55	16	other	other	ADJ
taxlaw-2821	55	17	types	type	NOUN
taxlaw-2821	55	18	of	of	ADP
taxlaw-2821	55	19	businesses	business	NOUN
taxlaw-2821	55	20	,	,	PUNCT
taxlaw-2821	55	21	nonprofits	nonprofit	NOUN
taxlaw-2821	55	22	and	and	CCONJ
taxlaw-2821	55	23	government	government	NOUN
taxlaw-2821	55	24	agencies	agency	NOUN
taxlaw-2821	55	25	:	:	PUNCT
taxlaw-2821	55	26	they	they	PRON
taxlaw-2821	55	27	directly	directly	ADV
taxlaw-2821	55	28	address	address	VERB
taxlaw-2821	55	29	social	social	ADJ
taxlaw-2821	55	30	needs	need	NOUN
taxlaw-2821	55	31	,	,	PUNCT
taxlaw-2821	55	32	the	the	DET
taxlaw-2821	55	33	common	common	ADJ
taxlaw-2821	55	34	good	good	NOUN
taxlaw-2821	55	35	is	be	AUX
taxlaw-2821	55	36	their	their	PRON
taxlaw-2821	55	37	primary	primary	ADJ
taxlaw-2821	55	38	purpose	purpose	NOUN
taxlaw-2821	55	39	,	,	PUNCT
taxlaw-2821	55	40	and	and	CCONJ
taxlaw-2821	55	41	their	their	PRON
taxlaw-2821	55	42	7	7	NUM
taxlaw-2821	55	43	biography	biography	NOUN
taxlaw-2821	55	44	of	of	ADP
taxlaw-2821	55	45	dr	dr	PROPN
taxlaw-2821	55	46	.	.	PROPN
taxlaw-2821	55	47	muhammad	muhammad	PROPN
taxlaw-2821	55	48	yunus	yunus	PROPN
taxlaw-2821	55	49	,	,	PUNCT
taxlaw-2821	55	50	grameen.com	grameen.com	X
taxlaw-2821	55	51	,	,	PUNCT
taxlaw-2821	55	52	http://grameen.com/index.php?option=com_content	http://grameen.com/index.php?option=com_content	PROPN
taxlaw-2821	55	53	&	&	CCONJ
taxlaw-2821	55	54	task	task	PROPN
taxlaw-2821	55	55	=	=	NOUN
taxlaw-2821	55	56	view&id=329&itemid=363	view&id=329&itemid=363	NOUN
taxlaw-2821	55	57	(	(	PUNCT
taxlaw-2821	55	58	last	last	ADV
taxlaw-2821	55	59	visited	visit	VERB
taxlaw-2821	55	60	nov	nov	PROPN
taxlaw-2821	55	61	.	.	PROPN
taxlaw-2821	55	62	8	8	NUM
taxlaw-2821	55	63	,	,	PUNCT
taxlaw-2821	55	64	2013	2013	NUM
taxlaw-2821	55	65	)	)	PUNCT
taxlaw-2821	55	66	.	.	PUNCT
taxlaw-2821	56	1	8	8	NUM
taxlaw-2821	57	1	i	i	PRON
taxlaw-2821	57	2	d.	d.	PROPN
taxlaw-2821	57	3	(	(	PUNCT
taxlaw-2821	57	4	“	"	PUNCT
taxlaw-2821	57	5	in	in	ADP
taxlaw-2821	57	6	bangladesh	bangladesh	NOUN
taxlaw-2821	57	7	today	today	NOUN
taxlaw-2821	57	8	,	,	PUNCT
taxlaw-2821	57	9	grameen	grameen	PROPN
taxlaw-2821	57	10	has	have	VERB
taxlaw-2821	57	11	2,564	2,564	NUM
taxlaw-2821	57	12	branches	branch	NOUN
taxlaw-2821	57	13	,	,	PUNCT
taxlaw-2821	57	14	with	with	ADP
taxlaw-2821	57	15	19,800	19,800	NUM
taxlaw-2821	57	16	staff	staff	NOUN
taxlaw-2821	57	17	serving	serve	VERB
taxlaw-2821	57	18	8.29	8.29	NUM
taxlaw-2821	57	19	million	million	NUM
taxlaw-2821	57	20	borrowers	borrower	NOUN
taxlaw-2821	57	21	in	in	ADP
taxlaw-2821	57	22	81,367	81,367	NUM
taxlaw-2821	57	23	villages	village	NOUN
taxlaw-2821	57	24	.	.	PUNCT
taxlaw-2821	58	1	on	on	ADP
taxlaw-2821	58	2	any	any	DET
taxlaw-2821	58	3	working	work	VERB
taxlaw-2821	58	4	day	day	NOUN
taxlaw-2821	58	5	grameen	grameen	PROPN
taxlaw-2821	58	6	collects	collect	VERB
taxlaw-2821	58	7	an	an	DET
taxlaw-2821	58	8	average	average	NOUN
taxlaw-2821	58	9	of	of	ADP
taxlaw-2821	58	10	$	$	SYM
taxlaw-2821	58	11	1.5	1.5	NUM
taxlaw-2821	58	12	million	million	NUM
taxlaw-2821	58	13	in	in	ADP
taxlaw-2821	58	14	weekly	weekly	ADJ
taxlaw-2821	58	15	installments	installment	NOUN
taxlaw-2821	58	16	.	.	PUNCT
taxlaw-2821	59	1	of	of	ADP
taxlaw-2821	59	2	the	the	DET
taxlaw-2821	59	3	borrowers	borrower	NOUN
taxlaw-2821	59	4	,	,	PUNCT
taxlaw-2821	59	5	97	97	NUM
taxlaw-2821	59	6	%	%	NOUN
taxlaw-2821	59	7	are	be	AUX
taxlaw-2821	59	8	women	woman	NOUN
taxlaw-2821	59	9	and	and	CCONJ
taxlaw-2821	59	10	over	over	ADP
taxlaw-2821	59	11	97	97	NUM
taxlaw-2821	59	12	%	%	NOUN
taxlaw-2821	59	13	of	of	ADP
taxlaw-2821	59	14	the	the	DET
taxlaw-2821	59	15	loans	loan	NOUN
taxlaw-2821	59	16	are	be	AUX
taxlaw-2821	59	17	paid	pay	VERB
taxlaw-2821	59	18	back	back	ADV
taxlaw-2821	59	19	,	,	PUNCT
taxlaw-2821	59	20	a	a	DET
taxlaw-2821	59	21	recovery	recovery	NOUN
taxlaw-2821	59	22	rate	rate	NOUN
taxlaw-2821	59	23	higher	high	ADJ
taxlaw-2821	59	24	than	than	ADP
taxlaw-2821	59	25	any	any	DET
taxlaw-2821	59	26	other	other	ADJ
taxlaw-2821	59	27	banking	banking	NOUN
taxlaw-2821	59	28	system	system	NOUN
taxlaw-2821	59	29	.	.	PUNCT
taxlaw-2821	60	1	grameen	grameen	PROPN
taxlaw-2821	60	2	methods	method	NOUN
taxlaw-2821	60	3	are	be	AUX
taxlaw-2821	60	4	applied	apply	VERB
taxlaw-2821	60	5	in	in	ADP
taxlaw-2821	60	6	projects	project	NOUN
taxlaw-2821	60	7	in	in	ADP
taxlaw-2821	60	8	58	58	NUM
taxlaw-2821	60	9	countries	country	NOUN
taxlaw-2821	60	10	,	,	PUNCT
taxlaw-2821	60	11	including	include	VERB
taxlaw-2821	60	12	the	the	DET
taxlaw-2821	60	13	us	us	PROPN
taxlaw-2821	60	14	,	,	PUNCT
taxlaw-2821	60	15	canada	canada	PROPN
taxlaw-2821	60	16	,	,	PUNCT
taxlaw-2821	60	17	france	france	PROPN
taxlaw-2821	60	18	,	,	PUNCT
taxlaw-2821	60	19	the	the	DET
taxlaw-2821	60	20	netherlands	netherlands	PROPN
taxlaw-2821	60	21	and	and	CCONJ
taxlaw-2821	60	22	norway	norway	PROPN
taxlaw-2821	60	23	.	.	PUNCT
taxlaw-2821	60	24	”	"	PUNCT
taxlaw-2821	60	25	)	)	PUNCT
taxlaw-2821	60	26	.	.	PUNCT
taxlaw-2821	61	1	9	9	NUM
taxlaw-2821	61	2	see	see	VERB
taxlaw-2821	61	3	thomas	thomas	PROPN
taxlaw-2821	61	4	kelley	kelley	PROPN
taxlaw-2821	61	5	,	,	PUNCT
taxlaw-2821	61	6	law	law	NOUN
taxlaw-2821	61	7	and	and	CCONJ
taxlaw-2821	61	8	choice	choice	NOUN
taxlaw-2821	61	9	of	of	ADP
taxlaw-2821	61	10	entity	entity	NOUN
taxlaw-2821	61	11	on	on	ADP
taxlaw-2821	61	12	the	the	DET
taxlaw-2821	61	13	social	social	ADJ
taxlaw-2821	61	14	enterprise	enterprise	NOUN
taxlaw-2821	61	15	frontier	frontier	NOUN
taxlaw-2821	61	16	,	,	PUNCT
taxlaw-2821	61	17	84	84	NUM
taxlaw-2821	61	18	tul	tul	NOUN
taxlaw-2821	61	19	.	.	PUNCT
taxlaw-2821	61	20	l.	l.	PROPN
taxlaw-2821	61	21	rev	rev	PROPN
taxlaw-2821	61	22	.	.	PROPN
taxlaw-2821	61	23	337	337	NUM
taxlaw-2821	61	24	,	,	PUNCT
taxlaw-2821	61	25	340	340	NUM
taxlaw-2821	61	26	(	(	PUNCT
taxlaw-2821	61	27	2009	2009	NUM
taxlaw-2821	61	28	)	)	PUNCT
taxlaw-2821	61	29	;	;	PUNCT
taxlaw-2821	61	30	see	see	VERB
taxlaw-2821	61	31	also	also	ADV
taxlaw-2821	61	32	alissa	alissa	PROPN
taxlaw-2821	61	33	mickels	mickel	NOUN
taxlaw-2821	61	34	,	,	PUNCT
taxlaw-2821	61	35	beyond	beyond	ADP
taxlaw-2821	61	36	corporate	corporate	ADJ
taxlaw-2821	61	37	social	social	ADJ
taxlaw-2821	61	38	responsibility	responsibility	NOUN
taxlaw-2821	61	39	:	:	PUNCT
taxlaw-2821	61	40	reconciling	reconcile	VERB
taxlaw-2821	61	41	the	the	DET
taxlaw-2821	61	42	ideals	ideal	NOUN
taxlaw-2821	61	43	of	of	ADP
taxlaw-2821	61	44	a	a	DET
taxlaw-2821	61	45	for	for	ADP
taxlaw-2821	61	46	-	-	PUNCT
taxlaw-2821	61	47	benefit	benefit	NOUN
taxlaw-2821	61	48	corporation	corporation	NOUN
taxlaw-2821	61	49	with	with	ADP
taxlaw-2821	61	50	director	director	NOUN
taxlaw-2821	61	51	fiduciary	fiduciary	ADJ
taxlaw-2821	61	52	duties	duty	NOUN
taxlaw-2821	61	53	in	in	ADP
taxlaw-2821	61	54	the	the	DET
taxlaw-2821	61	55	u.s	u.s	PROPN
taxlaw-2821	61	56	.	.	PROPN
taxlaw-2821	61	57	and	and	CCONJ
taxlaw-2821	61	58	europe	europe	PROPN
taxlaw-2821	61	59	,	,	PUNCT
taxlaw-2821	61	60	32	32	NUM
taxlaw-2821	61	61	hastings	hasting	NOUN
taxlaw-2821	61	62	int'l	int'l	NOUN
taxlaw-2821	61	63	&	&	CCONJ
taxlaw-2821	61	64	comp	comp	PROPN
taxlaw-2821	61	65	.	.	PUNCT
taxlaw-2821	62	1	l.	l.	PROPN
taxlaw-2821	62	2	rev	rev	PROPN
taxlaw-2821	62	3	.	.	PROPN
taxlaw-2821	62	4	271	271	NUM
taxlaw-2821	62	5	,	,	PUNCT
taxlaw-2821	62	6	279	279	NUM
taxlaw-2821	62	7	(	(	PUNCT
taxlaw-2821	62	8	2009	2009	NUM
taxlaw-2821	62	9	)	)	PUNCT
taxlaw-2821	62	10	.	.	PUNCT
taxlaw-2821	63	1	10	10	NUM
taxlaw-2821	63	2	the	the	DET
taxlaw-2821	63	3	nobel	nobel	PROPN
taxlaw-2821	63	4	peace	peace	PROPN
taxlaw-2821	63	5	prize	prize	PROPN
taxlaw-2821	63	6	2006	2006	NUM
taxlaw-2821	63	7	,	,	PUNCT
taxlaw-2821	63	8	nobelprize.org	nobelprize.org	X
taxlaw-2821	63	9	,	,	PUNCT
taxlaw-2821	63	10	http://www.nobelprize.org/nobel_prizes/peace/laure	http://www.nobelprize.org/nobel_prizes/peace/laure	NOUN
taxlaw-2821	63	11	ates/2006/	ates/2006/	NOUN
taxlaw-2821	63	12	(	(	PUNCT
taxlaw-2821	63	13	last	last	ADJ
taxlaw-2821	63	14	visited	visit	VERB
taxlaw-2821	63	15	sep	sep	PROPN
taxlaw-2821	63	16	.	.	PROPN
taxlaw-2821	64	1	22	22	NUM
taxlaw-2821	64	2	,	,	PUNCT
taxlaw-2821	64	3	2013	2013	NUM
taxlaw-2821	64	4	)	)	PUNCT
taxlaw-2821	64	5	.	.	PUNCT
taxlaw-2821	65	1	other	other	ADJ
taxlaw-2821	65	2	examples	example	NOUN
taxlaw-2821	65	3	of	of	ADP
taxlaw-2821	65	4	this	this	DET
taxlaw-2821	65	5	public	public	ADJ
taxlaw-2821	65	6	recognition	recognition	NOUN
taxlaw-2821	65	7	include	include	VERB
taxlaw-2821	65	8	business	business	NOUN
taxlaw-2821	65	9	week	week	NOUN
taxlaw-2821	65	10	's	's	PART
taxlaw-2821	65	11	annual	annual	ADJ
taxlaw-2821	65	12	publication	publication	NOUN
taxlaw-2821	65	13	of	of	ADP
taxlaw-2821	65	14	i	i	PRON
taxlaw-2821	65	15	ts	ts	ADP
taxlaw-2821	65	16	l	l	PROPN
taxlaw-2821	65	17	ist	ist	PROPN
taxlaw-2821	65	18	of	of	ADP
taxlaw-2821	65	19	america	america	PROPN
taxlaw-2821	65	20	's	's	PART
taxlaw-2821	65	21	most	most	ADV
taxlaw-2821	65	22	promising	promising	ADJ
taxlaw-2821	65	23	social	social	ADJ
taxlaw-2821	65	24	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	65	25	since	since	SCONJ
taxlaw-2821	65	26	2008	2008	NUM
taxlaw-2821	65	27	.	.	PUNCT
taxlaw-2821	66	1	see	see	VERB
taxlaw-2821	66	2	john	john	PROPN
taxlaw-2821	66	3	tozzi	tozzi	PROPN
taxlaw-2821	66	4	,	,	PUNCT
taxlaw-2821	66	5	america	america	PROPN
taxlaw-2821	66	6	's	's	PART
taxlaw-2821	66	7	most	most	ADV
taxlaw-2821	66	8	promising	promising	ADJ
taxlaw-2821	66	9	social	social	ADJ
taxlaw-2821	66	10	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	66	11	2011	2011	NUM
taxlaw-2821	66	12	,	,	PUNCT
taxlaw-2821	66	13	bloomberg	bloomberg	PROPN
taxlaw-2821	66	14	businessweek	businessweek	PROPN
taxlaw-2821	66	15	(	(	PUNCT
taxlaw-2821	66	16	jul	jul	PROPN
taxlaw-2821	66	17	.	.	PROPN
taxlaw-2821	66	18	19	19	NUM
taxlaw-2821	66	19	,	,	PUNCT
taxlaw-2821	66	20	2011	2011	NUM
taxlaw-2821	66	21	)	)	PUNCT
taxlaw-2821	66	22	,	,	PUNCT
taxlaw-2821	66	23	available	available	ADJ
taxlaw-2821	66	24	at	at	ADP
taxlaw-2821	66	25	http://www.businessweek.com/smal	http://www.businessweek.com/smal	ADJ
taxlaw-2821	66	26	lbiz	lbiz	NOUN
taxlaw-2821	66	27	/	/	SYM
taxlaw-2821	66	28	content	content	NOUN
taxlaw-2821	66	29	/	/	SYM
taxlaw-2821	66	30	jun2011	jun2011	ADJ
taxlaw-2821	66	31	/	/	SYM
taxlaw-2821	66	32	sb20110621_158462.htm	sb20110621_158462.htm	PROPN
taxlaw-2821	66	33	.	.	PUNCT
taxlaw-2821	67	1	11	11	NUM
taxlaw-2821	67	2	ryan	ryan	PROPN
taxlaw-2821	67	3	j.	j.	PROPN
taxlaw-2821	67	4	gaffney	gaffney	PROPN
taxlaw-2821	67	5	,	,	PUNCT
taxlaw-2821	67	6	hype	hype	NOUN
taxlaw-2821	67	7	and	and	CCONJ
taxlaw-2821	67	8	hostility	hostility	NOUN
taxlaw-2821	67	9	for	for	ADP
taxlaw-2821	67	10	hybrid	hybrid	ADJ
taxlaw-2821	67	11	companies	company	NOUN
taxlaw-2821	67	12	:	:	PUNCT
taxlaw-2821	67	13	a	a	DET
taxlaw-2821	67	14	fourth	fourth	ADJ
taxlaw-2821	67	15	sector	sector	NOUN
taxlaw-2821	67	16	case	case	NOUN
taxlaw-2821	67	17	study	study	NOUN
taxlaw-2821	67	18	,	,	PUNCT
taxlaw-2821	67	19	5	5	NUM
taxlaw-2821	67	20	j.	j.	PROPN
taxlaw-2821	67	21	bus	bus	PROPN
taxlaw-2821	67	22	.	.	PUNCT
taxlaw-2821	67	23	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	67	24	&	&	CCONJ
taxlaw-2821	67	25	l.	l.	PROPN
taxlaw-2821	67	26	329	329	NUM
taxlaw-2821	67	27	,	,	PUNCT
taxlaw-2821	67	28	332	332	NUM
taxlaw-2821	67	29	(	(	PUNCT
taxlaw-2821	67	30	2012	2012	NUM
taxlaw-2821	67	31	)	)	PUNCT
taxlaw-2821	67	32	(	(	PUNCT
taxlaw-2821	67	33	quoting	quote	VERB
taxlaw-2821	67	34	matthew	matthew	PROPN
taxlaw-2821	67	35	f.	f.	PROPN
taxlaw-2821	67	36	doeringer	doeringer	PROPN
taxlaw-2821	67	37	,	,	PUNCT
taxlaw-2821	67	38	fostering	foster	VERB
taxlaw-2821	67	39	social	social	ADJ
taxlaw-2821	67	40	enterprise	enterprise	NOUN
taxlaw-2821	67	41	:	:	PUNCT
taxlaw-2821	67	42	a	a	DET
taxlaw-2821	67	43	historical	historical	ADJ
taxlaw-2821	67	44	and	and	CCONJ
taxlaw-2821	67	45	international	international	ADJ
taxlaw-2821	67	46	analysis	analysis	NOUN
taxlaw-2821	67	47	,	,	PUNCT
taxlaw-2821	67	48	20	20	NUM
taxlaw-2821	67	49	duke	duke	PROPN
taxlaw-2821	67	50	j.	j.	PROPN
taxlaw-2821	67	51	comp	comp	PROPN
taxlaw-2821	67	52	.	.	PUNCT
taxlaw-2821	67	53	&	&	CCONJ
taxlaw-2821	67	54	int’l	int’l	PRON
taxlaw-2821	67	55	l.	l.	PROPN
taxlaw-2821	67	56	291	291	NUM
taxlaw-2821	67	57	,	,	PUNCT
taxlaw-2821	67	58	292	292	NUM
taxlaw-2821	67	59	(	(	PUNCT
taxlaw-2821	67	60	2010	2010	NUM
taxlaw-2821	67	61	)	)	PUNCT
taxlaw-2821	67	62	)	)	PUNCT
taxlaw-2821	67	63	.	.	PUNCT
taxlaw-2821	68	1	12	12	NUM
taxlaw-2821	68	2	paul	paul	PROPN
taxlaw-2821	68	3	c.	c.	PROPN
taxlaw-2821	68	4	light	light	PROPN
taxlaw-2821	68	5	,	,	PUNCT
taxlaw-2821	68	6	the	the	DET
taxlaw-2821	68	7	search	search	NOUN
taxlaw-2821	68	8	for	for	ADP
taxlaw-2821	68	9	social	social	ADJ
taxlaw-2821	68	10	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	68	11	3	3	NUM
taxlaw-2821	68	12	(	(	PUNCT
taxlaw-2821	68	13	2008	2008	NUM
taxlaw-2821	68	14	)	)	PUNCT
taxlaw-2821	68	15	.	.	PUNCT
taxlaw-2821	69	1	13	13	NUM
taxlaw-2821	69	2	the	the	DET
taxlaw-2821	69	3	case	case	NOUN
taxlaw-2821	69	4	for	for	ADP
taxlaw-2821	69	5	social	social	ADJ
taxlaw-2821	69	6	enterprise	enterprise	NOUN
taxlaw-2821	69	7	alliance	alliance	NOUN
taxlaw-2821	69	8	,	,	PUNCT
taxlaw-2821	69	9	social	social	ADJ
taxlaw-2821	69	10	enterprise	enterprise	NOUN
taxlaw-2821	69	11	alliance	alliance	NOUN
taxlaw-2821	69	12	,	,	PUNCT
taxlaw-2821	69	13	https://www.se-alliance.org/why	https://www.se-alliance.org/why	PROPN
taxlaw-2821	69	14	#	#	NOUN
taxlaw-2821	69	15	whatwereallabout	whatwereallabout	NOUN
taxlaw-2821	69	16	(	(	PUNCT
taxlaw-2821	69	17	last	last	ADV
taxlaw-2821	69	18	visited	visit	VERB
taxlaw-2821	69	19	sep	sep	PROPN
taxlaw-2821	69	20	.	.	PROPN
taxlaw-2821	70	1	22	22	NUM
taxlaw-2821	70	2	,	,	PUNCT
taxlaw-2821	70	3	2013	2013	NUM
taxlaw-2821	70	4	)	)	PUNCT
taxlaw-2821	70	5	.	.	PUNCT
taxlaw-2821	71	1	14	14	NUM
taxlaw-2821	72	1	i	i	PRON
taxlaw-2821	72	2	d.	d.	PROPN
taxlaw-2821	72	3	104	104	PROPN
taxlaw-2821	72	4	columbia	columbia	PROPN
taxlaw-2821	72	5	journal	journal	PROPN
taxlaw-2821	72	6	of	of	ADP
taxlaw-2821	72	7	tax	tax	NOUN
taxlaw-2821	72	8	law	law	NOUN
taxlaw-2821	72	9	[	[	X
taxlaw-2821	72	10	vol.5:100	vol.5:100	PROPN
taxlaw-2821	72	11	commercial	commercial	ADJ
taxlaw-2821	72	12	activity	activity	NOUN
taxlaw-2821	72	13	is	be	AUX
taxlaw-2821	72	14	a	a	DET
taxlaw-2821	72	15	strong	strong	ADJ
taxlaw-2821	72	16	revenue	revenue	NOUN
taxlaw-2821	72	17	driver.15	driver.15	NOUN
taxlaw-2821	72	18	such	such	DET
taxlaw-2821	72	19	a	a	DET
taxlaw-2821	72	20	broad	broad	ADJ
taxlaw-2821	72	21	definition	definition	NOUN
taxlaw-2821	72	22	encompasses	encompass	VERB
taxlaw-2821	72	23	enterprises	enterprise	NOUN
taxlaw-2821	72	24	addressing	address	VERB
taxlaw-2821	72	25	needs	need	NOUN
taxlaw-2821	72	26	“	"	PUNCT
taxlaw-2821	72	27	as	as	ADV
taxlaw-2821	72	28	diverse	diverse	ADJ
taxlaw-2821	72	29	as	as	ADP
taxlaw-2821	72	30	human	human	ADJ
taxlaw-2821	72	31	ingenuity	ingenuity	NOUN
taxlaw-2821	72	32	.	.	PUNCT
taxlaw-2821	73	1	”16	”16	NOUN
taxlaw-2821	73	2	whereas	whereas	SCONJ
taxlaw-2821	73	3	this	this	DET
taxlaw-2821	73	4	definition	definition	NOUN
taxlaw-2821	73	5	conveys	convey	VERB
taxlaw-2821	73	6	a	a	DET
taxlaw-2821	73	7	broad	broad	ADJ
taxlaw-2821	73	8	understanding	understanding	NOUN
taxlaw-2821	73	9	of	of	ADP
taxlaw-2821	73	10	social	social	ADJ
taxlaw-2821	73	11	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	73	12	,	,	PUNCT
taxlaw-2821	73	13	it	it	PRON
taxlaw-2821	73	14	also	also	ADV
taxlaw-2821	73	15	emphasizes	emphasize	VERB
taxlaw-2821	73	16	a	a	DET
taxlaw-2821	73	17	characteristic	characteristic	NOUN
taxlaw-2821	73	18	that	that	PRON
taxlaw-2821	73	19	is	be	AUX
taxlaw-2821	73	20	essential	essential	ADJ
taxlaw-2821	73	21	to	to	ADP
taxlaw-2821	73	22	its	its	PRON
taxlaw-2821	73	23	legal	legal	ADJ
taxlaw-2821	73	24	analysis	analysis	NOUN
taxlaw-2821	73	25	:	:	PUNCT
taxlaw-2821	73	26	“	"	PUNCT
taxlaw-2821	73	27	unlike	unlike	ADP
taxlaw-2821	73	28	traditional	traditional	ADJ
taxlaw-2821	73	29	business	business	NOUN
taxlaw-2821	73	30	models	model	NOUN
taxlaw-2821	73	31	,	,	PUNCT
taxlaw-2821	73	32	any	any	DET
taxlaw-2821	73	33	profit	profit	NOUN
taxlaw-2821	73	34	that	that	PRON
taxlaw-2821	73	35	flows	flow	VERB
taxlaw-2821	73	36	to	to	ADP
taxlaw-2821	73	37	individuals	individual	NOUN
taxlaw-2821	73	38	is	be	AUX
taxlaw-2821	73	39	incidental	incidental	ADJ
taxlaw-2821	73	40	to	to	ADP
taxlaw-2821	73	41	the	the	DET
taxlaw-2821	73	42	social	social	ADJ
taxlaw-2821	73	43	enterprise	enterprise	NOUN
taxlaw-2821	73	44	’s	’s	PART
taxlaw-2821	73	45	primary	primary	ADJ
taxlaw-2821	73	46	purpose	purpose	NOUN
taxlaw-2821	73	47	.	.	PUNCT
taxlaw-2821	74	1	”17	”17	PROPN
taxlaw-2821	74	2	indeed	indeed	ADV
taxlaw-2821	74	3	,	,	PUNCT
taxlaw-2821	74	4	in	in	ADP
taxlaw-2821	74	5	the	the	DET
taxlaw-2821	74	6	united	united	PROPN
taxlaw-2821	74	7	states	states	PROPN
taxlaw-2821	74	8	the	the	DET
taxlaw-2821	74	9	definition	definition	NOUN
taxlaw-2821	74	10	of	of	ADP
taxlaw-2821	74	11	social	social	ADJ
taxlaw-2821	74	12	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	74	13	“	"	PUNCT
taxlaw-2821	74	14	focus[es	focus[es	PROPN
taxlaw-2821	74	15	]	]	PUNCT
taxlaw-2821	74	16	on	on	ADP
taxlaw-2821	74	17	generating	generate	VERB
taxlaw-2821	74	18	income	income	NOUN
taxlaw-2821	74	19	for	for	ADP
taxlaw-2821	74	20	organizations	organization	NOUN
taxlaw-2821	74	21	that	that	PRON
taxlaw-2821	74	22	provide	provide	VERB
taxlaw-2821	74	23	services	service	NOUN
taxlaw-2821	74	24	typically	typically	ADV
taxlaw-2821	74	25	thought	think	VERB
taxlaw-2821	74	26	of	of	ADP
taxlaw-2821	74	27	as	as	ADP
taxlaw-2821	74	28	being	be	AUX
taxlaw-2821	74	29	provided	provide	VERB
taxlaw-2821	74	30	by	by	ADP
taxlaw-2821	74	31	the	the	DET
taxlaw-2821	74	32	nonprofit	nonprofit	ADJ
taxlaw-2821	74	33	sector	sector	NOUN
taxlaw-2821	74	34	.	.	PUNCT
taxlaw-2821	75	1	”18	”18	NOUN
taxlaw-2821	75	2	this	this	DET
taxlaw-2821	75	3	focus	focus	NOUN
taxlaw-2821	75	4	reflects	reflect	VERB
taxlaw-2821	75	5	what	what	PRON
taxlaw-2821	75	6	has	have	AUX
taxlaw-2821	75	7	come	come	VERB
taxlaw-2821	75	8	to	to	PART
taxlaw-2821	75	9	be	be	AUX
taxlaw-2821	75	10	called	call	VERB
taxlaw-2821	75	11	the	the	DET
taxlaw-2821	75	12	double	double	ADJ
taxlaw-2821	75	13	bottom	bottom	ADJ
taxlaw-2821	75	14	-	-	PUNCT
taxlaw-2821	75	15	line	line	NOUN
taxlaw-2821	75	16	of	of	ADP
taxlaw-2821	75	17	social	social	ADJ
taxlaw-2821	75	18	enterprises	enterprise	NOUN
taxlaw-2821	75	19	:	:	PUNCT
taxlaw-2821	75	20	they	they	PRON
taxlaw-2821	75	21	further	further	VERB
taxlaw-2821	75	22	the	the	DET
taxlaw-2821	75	23	dual	dual	ADJ
taxlaw-2821	75	24	and	and	CCONJ
taxlaw-2821	75	25	co	co	ADJ
taxlaw-2821	75	26	-	-	ADJ
taxlaw-2821	75	27	equal	equal	ADJ
taxlaw-2821	75	28	purposes	purpose	NOUN
taxlaw-2821	75	29	of	of	ADP
taxlaw-2821	75	30	making	make	VERB
taxlaw-2821	75	31	profit	profit	NOUN
taxlaw-2821	75	32	and	and	CCONJ
taxlaw-2821	75	33	contributing	contribute	VERB
taxlaw-2821	75	34	to	to	ADP
taxlaw-2821	75	35	the	the	DET
taxlaw-2821	75	36	public	public	ADJ
taxlaw-2821	75	37	good.19	good.19	NOUN
taxlaw-2821	75	38	neither	neither	PRON
taxlaw-2821	75	39	of	of	ADP
taxlaw-2821	75	40	these	these	DET
taxlaw-2821	75	41	coobjectives	coobjective	NOUN
taxlaw-2821	75	42	is	be	AUX
taxlaw-2821	75	43	incidental	incidental	ADJ
taxlaw-2821	75	44	to	to	ADP
taxlaw-2821	75	45	the	the	DET
taxlaw-2821	75	46	other	other	ADJ
taxlaw-2821	75	47	,	,	PUNCT
taxlaw-2821	75	48	20	20	NUM
taxlaw-2821	75	49	hence	hence	ADV
taxlaw-2821	75	50	the	the	DET
taxlaw-2821	75	51	idea	idea	NOUN
taxlaw-2821	75	52	of	of	ADP
taxlaw-2821	75	53	a	a	DET
taxlaw-2821	75	54	double	double	ADJ
taxlaw-2821	75	55	bottom	bottom	ADJ
taxlaw-2821	75	56	-	-	PUNCT
taxlaw-2821	75	57	line	line	NOUN
taxlaw-2821	75	58	.	.	PUNCT
taxlaw-2821	76	1	consequently	consequently	ADV
taxlaw-2821	76	2	,	,	PUNCT
taxlaw-2821	76	3	social	social	ADJ
taxlaw-2821	76	4	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	76	5	seek	seek	VERB
taxlaw-2821	76	6	both	both	CCONJ
taxlaw-2821	76	7	an	an	DET
taxlaw-2821	76	8	economic	economic	ADJ
taxlaw-2821	76	9	return	return	NOUN
taxlaw-2821	76	10	on	on	ADP
taxlaw-2821	76	11	investment	investment	NOUN
taxlaw-2821	76	12	and	and	CCONJ
taxlaw-2821	76	13	a	a	DET
taxlaw-2821	76	14	social	social	ADJ
taxlaw-2821	76	15	one	one	NUM
taxlaw-2821	76	16	.	.	PUNCT
taxlaw-2821	77	1	the	the	DET
taxlaw-2821	77	2	very	very	ADJ
taxlaw-2821	77	3	difficulty	difficulty	NOUN
taxlaw-2821	77	4	social	social	ADJ
taxlaw-2821	77	5	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	77	6	face	face	VERB
taxlaw-2821	77	7	relates	relate	VERB
taxlaw-2821	77	8	to	to	ADP
taxlaw-2821	77	9	this	this	DET
taxlaw-2821	77	10	double	double	ADJ
taxlaw-2821	77	11	bottom	bottom	ADJ
taxlaw-2821	77	12	-	-	PUNCT
taxlaw-2821	77	13	line	line	NOUN
taxlaw-2821	77	14	return	return	NOUN
taxlaw-2821	77	15	.	.	PUNCT
taxlaw-2821	78	1	part	part	NOUN
taxlaw-2821	78	2	ii	ii	PROPN
taxlaw-2821	78	3	explains	explain	VERB
taxlaw-2821	78	4	why	why	SCONJ
taxlaw-2821	78	5	tax	tax	NOUN
taxlaw-2821	78	6	-	-	PUNCT
taxlaw-2821	78	7	exempt	exempt	ADJ
taxlaw-2821	78	8	nonprofits	nonprofit	NOUN
taxlaw-2821	78	9	do	do	AUX
taxlaw-2821	78	10	not	not	PART
taxlaw-2821	78	11	meet	meet	VERB
taxlaw-2821	78	12	the	the	DET
taxlaw-2821	78	13	needs	need	NOUN
taxlaw-2821	78	14	of	of	ADP
taxlaw-2821	78	15	this	this	DET
taxlaw-2821	78	16	peculiar	peculiar	ADJ
taxlaw-2821	78	17	business	business	NOUN
taxlaw-2821	78	18	model	model	NOUN
taxlaw-2821	78	19	.	.	PUNCT
taxlaw-2821	79	1	part	part	NOUN
taxlaw-2821	79	2	iii	iii	PROPN
taxlaw-2821	79	3	then	then	ADV
taxlaw-2821	79	4	delineates	delineate	VERB
taxlaw-2821	79	5	the	the	DET
taxlaw-2821	79	6	effect	effect	NOUN
taxlaw-2821	79	7	of	of	ADP
taxlaw-2821	79	8	the	the	DET
taxlaw-2821	79	9	so	so	ADV
taxlaw-2821	79	10	-	-	PUNCT
taxlaw-2821	79	11	called	call	VERB
taxlaw-2821	79	12	shareholder	shareholder	NOUN
taxlaw-2821	79	13	primacy	primacy	NOUN
taxlaw-2821	79	14	doctrine	doctrine	NOUN
taxlaw-2821	79	15	on	on	ADP
taxlaw-2821	79	16	social	social	ADJ
taxlaw-2821	79	17	enterprises	enterprise	NOUN
taxlaw-2821	79	18	that	that	PRON
taxlaw-2821	79	19	adopt	adopt	VERB
taxlaw-2821	79	20	a	a	DET
taxlaw-2821	79	21	corporate	corporate	ADJ
taxlaw-2821	79	22	form	form	NOUN
taxlaw-2821	79	23	.	.	PUNCT
taxlaw-2821	80	1	part	part	NOUN
taxlaw-2821	80	2	iv	iv	NUM
taxlaw-2821	80	3	then	then	ADV
taxlaw-2821	80	4	develops	develop	VERB
taxlaw-2821	80	5	the	the	DET
taxlaw-2821	80	6	governance	governance	NOUN
taxlaw-2821	80	7	and	and	CCONJ
taxlaw-2821	80	8	funding	funding	NOUN
taxlaw-2821	80	9	challenges	challenge	NOUN
taxlaw-2821	80	10	that	that	PRON
taxlaw-2821	80	11	stem	stem	VERB
taxlaw-2821	80	12	from	from	ADP
taxlaw-2821	80	13	the	the	DET
taxlaw-2821	80	14	capitalization	capitalization	NOUN
taxlaw-2821	80	15	of	of	ADP
taxlaw-2821	80	16	a	a	DET
taxlaw-2821	80	17	for	for	ADP
taxlaw-2821	80	18	-	-	PUNCT
taxlaw-2821	80	19	profit	profit	NOUN
taxlaw-2821	80	20	social	social	ADJ
taxlaw-2821	80	21	enterprise	enterprise	NOUN
taxlaw-2821	80	22	.	.	PUNCT
taxlaw-2821	81	1	part	part	NOUN
taxlaw-2821	81	2	v	v	ADP
taxlaw-2821	81	3	subsequently	subsequently	ADV
taxlaw-2821	81	4	outlines	outline	VERB
taxlaw-2821	81	5	the	the	DET
taxlaw-2821	81	6	main	main	ADJ
taxlaw-2821	81	7	attempts	attempt	NOUN
taxlaw-2821	81	8	to	to	PART
taxlaw-2821	81	9	adapt	adapt	VERB
taxlaw-2821	81	10	the	the	DET
taxlaw-2821	81	11	traditional	traditional	ADJ
taxlaw-2821	81	12	vehicles	vehicle	NOUN
taxlaw-2821	81	13	to	to	ADP
taxlaw-2821	81	14	these	these	DET
taxlaw-2821	81	15	challenges	challenge	NOUN
taxlaw-2821	81	16	.	.	PUNCT
taxlaw-2821	82	1	part	part	NOUN
taxlaw-2821	82	2	vi	vi	PROPN
taxlaw-2821	82	3	finally	finally	ADV
taxlaw-2821	82	4	describes	describe	VERB
taxlaw-2821	82	5	the	the	DET
taxlaw-2821	82	6	main	main	ADJ
taxlaw-2821	82	7	hybrid	hybrid	ADJ
taxlaw-2821	82	8	vehicles	vehicle	NOUN
taxlaw-2821	82	9	,	,	PUNCT
taxlaw-2821	82	10	which	which	PRON
taxlaw-2821	82	11	try	try	VERB
taxlaw-2821	82	12	to	to	PART
taxlaw-2821	82	13	combine	combine	VERB
taxlaw-2821	82	14	the	the	DET
taxlaw-2821	82	15	two	two	NUM
taxlaw-2821	82	16	sectors	sector	NOUN
taxlaw-2821	82	17	in	in	ADP
taxlaw-2821	82	18	a	a	DET
taxlaw-2821	82	19	single	single	ADJ
taxlaw-2821	82	20	entity	entity	NOUN
taxlaw-2821	82	21	.	.	PUNCT
taxlaw-2821	83	1	ii	ii	PROPN
taxlaw-2821	83	2	the	the	DET
taxlaw-2821	83	3	charitable	charitable	ADJ
taxlaw-2821	83	4	nonprofit	nonprofit	NOUN
taxlaw-2821	83	5	:	:	PUNCT
taxlaw-2821	83	6	a	a	DET
taxlaw-2821	83	7	vehicle	vehicle	NOUN
taxlaw-2821	83	8	unsuited	unsuited	ADJ
taxlaw-2821	83	9	for	for	ADP
taxlaw-2821	83	10	the	the	DET
taxlaw-2821	83	11	social	social	ADJ
taxlaw-2821	83	12	enterprise	enterprise	NOUN
taxlaw-2821	83	13	business	business	NOUN
taxlaw-2821	83	14	model	model	NOUN
taxlaw-2821	83	15	this	this	DET
taxlaw-2821	83	16	part	part	NOUN
taxlaw-2821	83	17	first	first	ADV
taxlaw-2821	83	18	offers	offer	VERB
taxlaw-2821	83	19	an	an	DET
taxlaw-2821	83	20	overview	overview	NOUN
taxlaw-2821	83	21	of	of	ADP
taxlaw-2821	83	22	the	the	DET
taxlaw-2821	83	23	business	business	NOUN
taxlaw-2821	83	24	model	model	NOUN
taxlaw-2821	83	25	that	that	SCONJ
taxlaw-2821	83	26	social	social	ADJ
taxlaw-2821	83	27	enterprises	enterprise	NOUN
taxlaw-2821	83	28	usually	usually	ADV
taxlaw-2821	83	29	pursue	pursue	VERB
taxlaw-2821	83	30	.	.	PUNCT
taxlaw-2821	84	1	then	then	ADV
taxlaw-2821	84	2	it	it	PRON
taxlaw-2821	84	3	outlines	outline	VERB
taxlaw-2821	84	4	why	why	SCONJ
taxlaw-2821	84	5	traditional	traditional	ADJ
taxlaw-2821	84	6	tax	tax	NOUN
taxlaw-2821	84	7	-	-	PUNCT
taxlaw-2821	84	8	exempt	exempt	ADJ
taxlaw-2821	84	9	nonprofits	nonprofit	NOUN
taxlaw-2821	84	10	fail	fail	VERB
taxlaw-2821	84	11	to	to	PART
taxlaw-2821	84	12	address	address	VERB
taxlaw-2821	84	13	this	this	DET
taxlaw-2821	84	14	business	business	NOUN
taxlaw-2821	84	15	plan	plan	NOUN
taxlaw-2821	84	16	.	.	PUNCT
taxlaw-2821	85	1	characterizing	characterize	VERB
taxlaw-2821	85	2	social	social	ADJ
taxlaw-2821	85	3	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	85	4	from	from	ADP
taxlaw-2821	85	5	its	its	PRON
taxlaw-2821	85	6	business	business	NOUN
taxlaw-2821	85	7	model	model	NOUN
taxlaw-2821	85	8	the	the	DET
taxlaw-2821	85	9	characteristics	characteristic	NOUN
taxlaw-2821	85	10	of	of	ADP
taxlaw-2821	85	11	social	social	ADJ
taxlaw-2821	85	12	enterprise	enterprise	NOUN
taxlaw-2821	85	13	business	business	NOUN
taxlaw-2821	85	14	models	model	NOUN
taxlaw-2821	85	15	pertain	pertain	VERB
taxlaw-2821	85	16	to	to	ADP
taxlaw-2821	85	17	their	their	PRON
taxlaw-2821	85	18	double	double	ADJ
taxlaw-2821	85	19	bottom	bottom	ADJ
taxlaw-2821	85	20	line	line	NOUN
taxlaw-2821	85	21	.	.	PUNCT
taxlaw-2821	86	1	first	first	ADV
taxlaw-2821	86	2	of	of	ADP
taxlaw-2821	86	3	all	all	PRON
taxlaw-2821	86	4	,	,	PUNCT
taxlaw-2821	86	5	they	they	PRON
taxlaw-2821	86	6	are	be	AUX
taxlaw-2821	86	7	organized	organize	VERB
taxlaw-2821	86	8	for	for	ADP
taxlaw-2821	86	9	the	the	DET
taxlaw-2821	86	10	primary	primary	ADJ
taxlaw-2821	86	11	purpose	purpose	NOUN
taxlaw-2821	86	12	of	of	ADP
taxlaw-2821	86	13	addressing	address	VERB
taxlaw-2821	86	14	a	a	DET
taxlaw-2821	86	15	social	social	ADJ
taxlaw-2821	86	16	issue	issue	NOUN
taxlaw-2821	86	17	.	.	PUNCT
taxlaw-2821	87	1	this	this	DET
taxlaw-2821	87	2	mission	mission	NOUN
taxlaw-2821	87	3	is	be	AUX
taxlaw-2821	87	4	not	not	PART
taxlaw-2821	87	5	subsidiary	subsidiary	ADJ
taxlaw-2821	87	6	to	to	ADP
taxlaw-2821	87	7	their	their	PRON
taxlaw-2821	87	8	business	business	NOUN
taxlaw-2821	87	9	activity	activity	NOUN
taxlaw-2821	87	10	;	;	PUNCT
taxlaw-2821	87	11	it	it	PRON
taxlaw-2821	87	12	is	be	AUX
taxlaw-2821	87	13	its	its	PRON
taxlaw-2821	87	14	very	very	ADV
taxlaw-2821	87	15	motive	motive	NOUN
taxlaw-2821	87	16	.	.	PUNCT
taxlaw-2821	88	1	hence	hence	ADV
taxlaw-2821	88	2	,	,	PUNCT
taxlaw-2821	88	3	social	social	ADJ
taxlaw-2821	88	4	outcomes	outcome	NOUN
taxlaw-2821	88	5	are	be	AUX
taxlaw-2821	88	6	as	as	ADV
taxlaw-2821	88	7	important	important	ADJ
taxlaw-2821	88	8	as	as	ADP
taxlaw-2821	88	9	economic	economic	ADJ
taxlaw-2821	88	10	objectives	objective	NOUN
taxlaw-2821	88	11	in	in	ADP
taxlaw-2821	88	12	the	the	DET
taxlaw-2821	88	13	decision	decision	NOUN
taxlaw-2821	88	14	-	-	PUNCT
taxlaw-2821	88	15	making	make	VERB
taxlaw-2821	88	16	process	process	NOUN
taxlaw-2821	88	17	.	.	PUNCT
taxlaw-2821	89	1	this	this	DET
taxlaw-2821	89	2	first	first	ADJ
taxlaw-2821	89	3	element	element	NOUN
taxlaw-2821	89	4	is	be	AUX
taxlaw-2821	89	5	essential	essential	ADJ
taxlaw-2821	89	6	to	to	PART
taxlaw-2821	89	7	determine	determine	VERB
taxlaw-2821	89	8	whether	whether	SCONJ
taxlaw-2821	89	9	a	a	DET
taxlaw-2821	89	10	tax	tax	NOUN
taxlaw-2821	89	11	-	-	PUNCT
taxlaw-2821	89	12	exempt	exempt	ADJ
taxlaw-2821	89	13	vehicle	vehicle	NOUN
taxlaw-2821	89	14	might	might	AUX
taxlaw-2821	89	15	be	be	AUX
taxlaw-2821	89	16	used	use	VERB
taxlaw-2821	89	17	,	,	PUNCT
taxlaw-2821	89	18	and	and	CCONJ
taxlaw-2821	89	19	it	it	PRON
taxlaw-2821	89	20	distinguishes	distinguish	VERB
taxlaw-2821	89	21	social	social	ADJ
taxlaw-2821	89	22	enterprises	enterprise	NOUN
taxlaw-2821	89	23	’	'	PUNCT
taxlaw-2821	89	24	business	business	NOUN
taxlaw-2821	89	25	models	model	NOUN
taxlaw-2821	89	26	from	from	ADP
taxlaw-2821	89	27	those	those	PRON
taxlaw-2821	89	28	of	of	ADP
taxlaw-2821	89	29	traditional	traditional	ADJ
taxlaw-2821	89	30	for	for	ADP
taxlaw-2821	89	31	-	-	PUNCT
taxlaw-2821	89	32	profit	profit	NOUN
taxlaw-2821	89	33	enterprises	enterprise	NOUN
taxlaw-2821	89	34	,	,	PUNCT
taxlaw-2821	89	35	in	in	ADP
taxlaw-2821	89	36	which	which	PRON
taxlaw-2821	89	37	an	an	DET
taxlaw-2821	89	38	incidental	incidental	ADJ
taxlaw-2821	89	39	part	part	NOUN
taxlaw-2821	89	40	of	of	ADP
taxlaw-2821	89	41	the	the	DET
taxlaw-2821	89	42	enterprise	enterprise	NOUN
taxlaw-2821	89	43	’s	’s	PART
taxlaw-2821	89	44	activity	activity	NOUN
taxlaw-2821	89	45	may	may	AUX
taxlaw-2821	89	46	be	be	AUX
taxlaw-2821	89	47	allocated	allocate	VERB
taxlaw-2821	89	48	to	to	ADP
taxlaw-2821	89	49	the	the	DET
taxlaw-2821	89	50	public	public	ADJ
taxlaw-2821	89	51	good	good	NOUN
taxlaw-2821	89	52	.	.	PUNCT
taxlaw-2821	90	1	15	15	NUM
taxlaw-2821	91	1	i	i	PRON
taxlaw-2821	91	2	d.	d.	PROPN
taxlaw-2821	91	3	16	16	NUM
taxlaw-2821	92	1	i	i	PRON
taxlaw-2821	92	2	d.	d.	PROPN
taxlaw-2821	92	3	17	17	NUM
taxlaw-2821	92	4	keren	keren	PROPN
taxlaw-2821	92	5	g.	g.	PROPN
taxlaw-2821	92	6	raz	raz	PROPN
taxlaw-2821	92	7	,	,	PUNCT
taxlaw-2821	92	8	toward	toward	ADP
taxlaw-2821	92	9	an	an	DET
taxlaw-2821	92	10	improved	improved	ADJ
taxlaw-2821	92	11	legal	legal	ADJ
taxlaw-2821	92	12	form	form	NOUN
taxlaw-2821	92	13	for	for	ADP
taxlaw-2821	92	14	social	social	ADJ
taxlaw-2821	92	15	enterprise	enterprise	NOUN
taxlaw-2821	92	16	,	,	PUNCT
taxlaw-2821	92	17	36	36	NUM
taxlaw-2821	92	18	n.y.u	n.y.u	NOUN
taxlaw-2821	92	19	.	.	PUNCT
taxlaw-2821	93	1	rev	rev	PROPN
taxlaw-2821	93	2	.	.	PROPN
taxlaw-2821	93	3	l.	l.	PROPN
taxlaw-2821	93	4	&	&	CCONJ
taxlaw-2821	93	5	soc	soc	PROPN
taxlaw-2821	93	6	.	.	PUNCT
taxlaw-2821	94	1	change	change	VERB
taxlaw-2821	94	2	283	283	NUM
taxlaw-2821	94	3	,	,	PUNCT
taxlaw-2821	94	4	289	289	NUM
taxlaw-2821	94	5	(	(	PUNCT
taxlaw-2821	94	6	2012	2012	NUM
taxlaw-2821	94	7	)	)	PUNCT
taxlaw-2821	94	8	.	.	PUNCT
taxlaw-2821	95	1	18	18	NUM
taxlaw-2821	95	2	matthew	matthew	PROPN
taxlaw-2821	95	3	f.	f.	PROPN
taxlaw-2821	95	4	doeringer	doeringer	PROPN
taxlaw-2821	95	5	,	,	PUNCT
taxlaw-2821	95	6	fostering	foster	VERB
taxlaw-2821	95	7	social	social	ADJ
taxlaw-2821	95	8	enterprise	enterprise	NOUN
taxlaw-2821	95	9	:	:	PUNCT
taxlaw-2821	95	10	a	a	DET
taxlaw-2821	95	11	historical	historical	ADJ
taxlaw-2821	95	12	and	and	CCONJ
taxlaw-2821	95	13	international	international	ADJ
taxlaw-2821	95	14	analysis	analysis	NOUN
taxlaw-2821	95	15	,	,	PUNCT
taxlaw-2821	95	16	20	20	NUM
taxlaw-2821	95	17	duke	duke	PROPN
taxlaw-2821	95	18	j.	j.	PROPN
taxlaw-2821	95	19	comp	comp	PROPN
taxlaw-2821	95	20	.	.	PUNCT
taxlaw-2821	95	21	&	&	CCONJ
taxlaw-2821	95	22	int'l	int'l	PROPN
taxlaw-2821	95	23	l.	l.	PROPN
taxlaw-2821	95	24	291	291	NUM
taxlaw-2821	95	25	,	,	PUNCT
taxlaw-2821	95	26	292	292	NUM
taxlaw-2821	95	27	(	(	PUNCT
taxlaw-2821	95	28	2009	2009	NUM
taxlaw-2821	95	29	-	-	SYM
taxlaw-2821	95	30	2010	2010	NUM
taxlaw-2821	95	31	)	)	PUNCT
taxlaw-2821	95	32	.	.	PUNCT
taxlaw-2821	96	1	19	19	NUM
taxlaw-2821	96	2	see	see	VERB
taxlaw-2821	96	3	linda	linda	PROPN
taxlaw-2821	96	4	o.	o.	PROPN
taxlaw-2821	96	5	smiddy	smiddy	PROPN
taxlaw-2821	96	6	,	,	PUNCT
taxlaw-2821	96	7	symposium	symposium	NOUN
taxlaw-2821	96	8	introduction	introduction	NOUN
taxlaw-2821	96	9	:	:	PUNCT
taxlaw-2821	96	10	corporate	corporate	ADJ
taxlaw-2821	96	11	creativity	creativity	NOUN
taxlaw-2821	96	12	:	:	PUNCT
taxlaw-2821	96	13	the	the	DET
taxlaw-2821	96	14	vermont	vermont	PROPN
taxlaw-2821	96	15	l3c	l3c	PROPN
taxlaw-2821	96	16	&	&	CCONJ
taxlaw-2821	96	17	other	other	ADJ
taxlaw-2821	96	18	developments	development	NOUN
taxlaw-2821	96	19	in	in	ADP
taxlaw-2821	96	20	social	social	ADJ
taxlaw-2821	96	21	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	96	22	,	,	PUNCT
taxlaw-2821	96	23	35	35	NUM
taxlaw-2821	96	24	vt	vt	NOUN
taxlaw-2821	96	25	.	.	PUNCT
taxlaw-2821	96	26	l.	l.	PROPN
taxlaw-2821	96	27	rev	rev	PROPN
taxlaw-2821	96	28	.	.	PROPN
taxlaw-2821	96	29	3	3	NUM
taxlaw-2821	96	30	,	,	PUNCT
taxlaw-2821	96	31	5	5	NUM
taxlaw-2821	96	32	(	(	PUNCT
taxlaw-2821	96	33	2010	2010	NUM
taxlaw-2821	96	34	)	)	PUNCT
taxlaw-2821	96	35	.	.	PUNCT
taxlaw-2821	97	1	20	20	NUM
taxlaw-2821	97	2	see	see	VERB
taxlaw-2821	97	3	briana	briana	PROPN
taxlaw-2821	97	4	cummings	cummings	PROPN
taxlaw-2821	97	5	,	,	PUNCT
taxlaw-2821	97	6	benefit	benefit	NOUN
taxlaw-2821	97	7	corporations	corporation	NOUN
taxlaw-2821	97	8	:	:	PUNCT
taxlaw-2821	97	9	how	how	SCONJ
taxlaw-2821	97	10	to	to	PART
taxlaw-2821	97	11	enforce	enforce	VERB
taxlaw-2821	97	12	a	a	DET
taxlaw-2821	97	13	mandate	mandate	NOUN
taxlaw-2821	97	14	to	to	PART
taxlaw-2821	97	15	promote	promote	VERB
taxlaw-2821	97	16	the	the	DET
taxlaw-2821	97	17	public	public	ADJ
taxlaw-2821	97	18	interest	interest	NOUN
taxlaw-2821	97	19	,	,	PUNCT
taxlaw-2821	97	20	112	112	NUM
taxlaw-2821	97	21	colum	colum	NOUN
taxlaw-2821	97	22	.	.	PUNCT
taxlaw-2821	98	1	l.	l.	PROPN
taxlaw-2821	98	2	rev	rev	PROPN
taxlaw-2821	98	3	.	.	PROPN
taxlaw-2821	98	4	578	578	NUM
taxlaw-2821	98	5	,	,	PUNCT
taxlaw-2821	98	6	581	581	NUM
taxlaw-2821	98	7	-	-	SYM
taxlaw-2821	98	8	82	82	NUM
taxlaw-2821	98	9	(	(	PUNCT
taxlaw-2821	98	10	2012	2012	NUM
taxlaw-2821	98	11	)	)	PUNCT
taxlaw-2821	98	12	;	;	PUNCT
taxlaw-2821	98	13	see	see	VERB
taxlaw-2821	98	14	also	also	ADV
taxlaw-2821	98	15	dana	dana	PROPN
taxlaw-2821	98	16	brakman	brakman	PROPN
taxlaw-2821	98	17	reiser	reiser	PROPN
taxlaw-2821	98	18	,	,	PUNCT
taxlaw-2821	98	19	symposium	symposium	NOUN
taxlaw-2821	98	20	:	:	PUNCT
taxlaw-2821	98	21	corporate	corporate	ADJ
taxlaw-2821	98	22	creativity	creativity	NOUN
taxlaw-2821	98	23	:	:	PUNCT
taxlaw-2821	98	24	the	the	DET
taxlaw-2821	98	25	vermont	vermont	PROPN
taxlaw-2821	98	26	l3c	l3c	PROPN
taxlaw-2821	98	27	&	&	CCONJ
taxlaw-2821	98	28	other	other	ADJ
taxlaw-2821	98	29	developments	development	NOUN
taxlaw-2821	98	30	in	in	ADP
taxlaw-2821	98	31	social	social	ADJ
taxlaw-2821	98	32	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	98	33	,	,	PUNCT
taxlaw-2821	98	34	blended	blend	VERB
taxlaw-2821	98	35	enterprise	enterprise	NOUN
taxlaw-2821	98	36	and	and	CCONJ
taxlaw-2821	98	37	the	the	DET
taxlaw-2821	98	38	dual	dual	ADJ
taxlaw-2821	98	39	mission	mission	NOUN
taxlaw-2821	98	40	dilemma	dilemma	NOUN
taxlaw-2821	98	41	,	,	PUNCT
taxlaw-2821	98	42	35	35	NUM
taxlaw-2821	98	43	vt	vt	NOUN
taxlaw-2821	98	44	.	.	PUNCT
taxlaw-2821	98	45	l.	l.	PROPN
taxlaw-2821	98	46	rev	rev	PROPN
taxlaw-2821	98	47	.	.	PROPN
taxlaw-2821	98	48	105	105	NUM
taxlaw-2821	98	49	,	,	PUNCT
taxlaw-2821	98	50	105	105	NUM
taxlaw-2821	98	51	(	(	PUNCT
taxlaw-2821	98	52	“	"	PUNCT
taxlaw-2821	98	53	[	[	X
taxlaw-2821	98	54	a]chieving	a]chieve	VERB
taxlaw-2821	98	55	and	and	CCONJ
taxlaw-2821	98	56	governing	govern	VERB
taxlaw-2821	98	57	truly	truly	ADV
taxlaw-2821	98	58	blended	blend	VERB
taxlaw-2821	98	59	enterprise	enterprise	NOUN
taxlaw-2821	98	60	means	mean	VERB
taxlaw-2821	98	61	consistently	consistently	ADV
taxlaw-2821	98	62	serving	serve	VERB
taxlaw-2821	98	63	two	two	NUM
taxlaw-2821	98	64	masters	master	NOUN
taxlaw-2821	98	65	.	.	PUNCT
taxlaw-2821	98	66	"	"	PUNCT
taxlaw-2821	98	67	)	)	PUNCT
taxlaw-2821	98	68	.	.	PUNCT
taxlaw-2821	99	1	2013	2013	NUM
taxlaw-2821	99	2	]	]	PUNCT
taxlaw-2821	99	3	designing	design	VERB
taxlaw-2821	99	4	a	a	DET
taxlaw-2821	99	5	legal	legal	ADJ
taxlaw-2821	99	6	vehicle	vehicle	NOUN
taxlaw-2821	99	7	for	for	ADP
taxlaw-2821	99	8	social	social	ADJ
taxlaw-2821	99	9	enterprises	enterprise	NOUN
taxlaw-2821	99	10	:	:	PUNCT
taxlaw-2821	99	11	105	105	NUM
taxlaw-2821	99	12	an	an	DET
taxlaw-2821	99	13	issue	issue	NOUN
taxlaw-2821	99	14	spotting	spot	VERB
taxlaw-2821	99	15	exercise	exercise	NOUN
taxlaw-2821	99	16	secondly	secondly	ADV
taxlaw-2821	99	17	,	,	PUNCT
taxlaw-2821	99	18	the	the	DET
taxlaw-2821	99	19	social	social	ADJ
taxlaw-2821	99	20	enterprise	enterprise	NOUN
taxlaw-2821	99	21	activity	activity	NOUN
taxlaw-2821	99	22	in	in	ADP
taxlaw-2821	99	23	and	and	CCONJ
taxlaw-2821	99	24	of	of	ADP
taxlaw-2821	99	25	itself	itself	PRON
taxlaw-2821	99	26	addresses	address	VERB
taxlaw-2821	99	27	a	a	DET
taxlaw-2821	99	28	social	social	ADJ
taxlaw-2821	99	29	issue	issue	NOUN
taxlaw-2821	99	30	:	:	PUNCT
taxlaw-2821	99	31	the	the	DET
taxlaw-2821	99	32	business	business	NOUN
taxlaw-2821	99	33	is	be	AUX
taxlaw-2821	99	34	part	part	NOUN
taxlaw-2821	99	35	of	of	ADP
taxlaw-2821	99	36	the	the	DET
taxlaw-2821	99	37	solution	solution	NOUN
taxlaw-2821	99	38	to	to	ADP
taxlaw-2821	99	39	the	the	DET
taxlaw-2821	99	40	social	social	ADJ
taxlaw-2821	99	41	problem	problem	NOUN
taxlaw-2821	99	42	,	,	PUNCT
taxlaw-2821	99	43	as	as	SCONJ
taxlaw-2821	99	44	opposed	oppose	VERB
taxlaw-2821	99	45	to	to	ADP
taxlaw-2821	99	46	a	a	DET
taxlaw-2821	99	47	mere	mere	ADJ
taxlaw-2821	99	48	fundraising	fundraising	NOUN
taxlaw-2821	99	49	tool	tool	NOUN
taxlaw-2821	99	50	.	.	PUNCT
taxlaw-2821	100	1	for	for	ADP
taxlaw-2821	100	2	instance	instance	NOUN
taxlaw-2821	100	3	,	,	PUNCT
taxlaw-2821	100	4	generation	generation	NOUN
taxlaw-2821	100	5	water	water	NOUN
taxlaw-2821	100	6	,	,	PUNCT
taxlaw-2821	100	7	a	a	DET
taxlaw-2821	100	8	los	los	PROPN
taxlaw-2821	100	9	angeles	angeles	PROPN
taxlaw-2821	100	10	-	-	PUNCT
taxlaw-2821	100	11	based	base	VERB
taxlaw-2821	100	12	social	social	ADJ
taxlaw-2821	100	13	enterprise	enterprise	NOUN
taxlaw-2821	100	14	,	,	PUNCT
taxlaw-2821	100	15	furthers	further	VERB
taxlaw-2821	100	16	three	three	NUM
taxlaw-2821	100	17	aims	aim	NOUN
taxlaw-2821	100	18	:	:	PUNCT
taxlaw-2821	100	19	restoring	restore	VERB
taxlaw-2821	100	20	landscape	landscape	NOUN
taxlaw-2821	100	21	and	and	CCONJ
taxlaw-2821	100	22	promoting	promote	VERB
taxlaw-2821	100	23	water	water	NOUN
taxlaw-2821	100	24	saving	saving	NOUN
taxlaw-2821	100	25	,	,	PUNCT
taxlaw-2821	100	26	preparing	prepare	VERB
taxlaw-2821	100	27	young	young	ADJ
taxlaw-2821	100	28	adults	adult	NOUN
taxlaw-2821	100	29	with	with	ADP
taxlaw-2821	100	30	the	the	DET
taxlaw-2821	100	31	skills	skill	NOUN
taxlaw-2821	100	32	necessary	necessary	ADJ
taxlaw-2821	100	33	to	to	PART
taxlaw-2821	100	34	lead	lead	VERB
taxlaw-2821	100	35	the	the	DET
taxlaw-2821	100	36	transition	transition	NOUN
taxlaw-2821	100	37	to	to	ADP
taxlaw-2821	100	38	a	a	DET
taxlaw-2821	100	39	sustainable	sustainable	ADJ
taxlaw-2821	100	40	economy	economy	NOUN
taxlaw-2821	100	41	,	,	PUNCT
taxlaw-2821	100	42	and	and	CCONJ
taxlaw-2821	100	43	creating	create	VERB
taxlaw-2821	100	44	economic	economic	ADJ
taxlaw-2821	100	45	value	value	NOUN
taxlaw-2821	100	46	through	through	ADP
taxlaw-2821	100	47	these	these	DET
taxlaw-2821	100	48	social	social	ADJ
taxlaw-2821	100	49	missions	mission	NOUN
taxlaw-2821	100	50	.	.	PUNCT
taxlaw-2821	101	1	21	21	NUM
taxlaw-2821	101	2	the	the	DET
taxlaw-2821	101	3	business	business	NOUN
taxlaw-2821	101	4	itself	itself	PRON
taxlaw-2821	101	5	is	be	AUX
taxlaw-2821	101	6	therefore	therefore	ADV
taxlaw-2821	101	7	favoring	favor	VERB
taxlaw-2821	101	8	the	the	DET
taxlaw-2821	101	9	development	development	NOUN
taxlaw-2821	101	10	of	of	ADP
taxlaw-2821	101	11	a	a	DET
taxlaw-2821	101	12	sustainable	sustainable	ADJ
taxlaw-2821	101	13	economy	economy	NOUN
taxlaw-2821	101	14	.	.	PUNCT
taxlaw-2821	102	1	this	this	DET
taxlaw-2821	102	2	second	second	ADJ
taxlaw-2821	102	3	element	element	NOUN
taxlaw-2821	102	4	distinguishes	distinguish	VERB
taxlaw-2821	102	5	social	social	ADJ
taxlaw-2821	102	6	enterprises	enterprise	NOUN
taxlaw-2821	102	7	from	from	ADP
taxlaw-2821	102	8	taxexempt	taxexempt	ADJ
taxlaw-2821	102	9	enterprises	enterprise	NOUN
taxlaw-2821	102	10	that	that	PRON
taxlaw-2821	102	11	use	use	VERB
taxlaw-2821	102	12	business	business	NOUN
taxlaw-2821	102	13	-	-	PUNCT
taxlaw-2821	102	14	like	like	ADJ
taxlaw-2821	102	15	activities	activity	NOUN
taxlaw-2821	102	16	merely	merely	ADV
taxlaw-2821	102	17	to	to	PART
taxlaw-2821	102	18	provide	provide	VERB
taxlaw-2821	102	19	funds	fund	NOUN
taxlaw-2821	102	20	for	for	ADP
taxlaw-2821	102	21	their	their	PRON
taxlaw-2821	102	22	charitable	charitable	ADJ
taxlaw-2821	102	23	undertakings	undertaking	NOUN
taxlaw-2821	102	24	,	,	PUNCT
taxlaw-2821	102	25	22	22	NUM
taxlaw-2821	102	26	although	although	SCONJ
taxlaw-2821	102	27	tax	tax	NOUN
taxlaw-2821	102	28	-	-	PUNCT
taxlaw-2821	102	29	exempts	exempt	NOUN
taxlaw-2821	102	30	sometimes	sometimes	ADV
taxlaw-2821	102	31	further	far	ADV
taxlaw-2821	102	32	charitable	charitable	ADJ
taxlaw-2821	102	33	goals	goal	NOUN
taxlaw-2821	102	34	through	through	ADP
taxlaw-2821	102	35	such	such	ADJ
taxlaw-2821	102	36	activities.23	activities.23	PROPN
taxlaw-2821	102	37	a	a	DET
taxlaw-2821	102	38	third	third	ADJ
taxlaw-2821	102	39	characteristic	characteristic	NOUN
taxlaw-2821	102	40	of	of	ADP
taxlaw-2821	102	41	social	social	ADJ
taxlaw-2821	102	42	enterprises	enterprise	NOUN
taxlaw-2821	102	43	relates	relate	VERB
taxlaw-2821	102	44	to	to	ADP
taxlaw-2821	102	45	the	the	DET
taxlaw-2821	102	46	way	way	NOUN
taxlaw-2821	102	47	they	they	PRON
taxlaw-2821	102	48	finance	finance	VERB
taxlaw-2821	102	49	their	their	PRON
taxlaw-2821	102	50	activity	activity	NOUN
taxlaw-2821	102	51	.	.	PUNCT
taxlaw-2821	103	1	while	while	SCONJ
taxlaw-2821	103	2	traditional	traditional	ADJ
taxlaw-2821	103	3	tax	tax	NOUN
taxlaw-2821	103	4	-	-	PUNCT
taxlaw-2821	103	5	exempts	exempt	NOUN
taxlaw-2821	103	6	rely	rely	VERB
taxlaw-2821	103	7	mostly	mostly	ADV
taxlaw-2821	103	8	on	on	ADP
taxlaw-2821	103	9	philanthropy	philanthropy	NOUN
taxlaw-2821	103	10	,	,	PUNCT
taxlaw-2821	103	11	social	social	ADJ
taxlaw-2821	103	12	enterprises	enterprise	NOUN
taxlaw-2821	103	13	aim	aim	VERB
taxlaw-2821	103	14	at	at	ADP
taxlaw-2821	103	15	sustaining	sustain	VERB
taxlaw-2821	103	16	their	their	PRON
taxlaw-2821	103	17	activity	activity	NOUN
taxlaw-2821	103	18	through	through	ADP
taxlaw-2821	103	19	earned	earn	VERB
taxlaw-2821	103	20	income	income	NOUN
taxlaw-2821	103	21	.	.	PUNCT
taxlaw-2821	104	1	24	24	NUM
taxlaw-2821	104	2	this	this	DET
taxlaw-2821	104	3	financial	financial	ADJ
taxlaw-2821	104	4	self	self	NOUN
taxlaw-2821	104	5	-	-	PUNCT
taxlaw-2821	104	6	sufficiency	sufficiency	NOUN
taxlaw-2821	104	7	guarantees	guarantee	VERB
taxlaw-2821	104	8	a	a	DET
taxlaw-2821	104	9	consistent	consistent	ADJ
taxlaw-2821	104	10	cash	cash	NOUN
taxlaw-2821	104	11	flow	flow	NOUN
taxlaw-2821	104	12	,	,	PUNCT
taxlaw-2821	104	13	whereas	whereas	SCONJ
taxlaw-2821	104	14	grants	grant	NOUN
taxlaw-2821	104	15	and	and	CCONJ
taxlaw-2821	104	16	donations	donation	NOUN
taxlaw-2821	104	17	can	can	AUX
taxlaw-2821	104	18	vary	vary	VERB
taxlaw-2821	104	19	greatly	greatly	ADV
taxlaw-2821	104	20	from	from	ADP
taxlaw-2821	104	21	one	one	NUM
taxlaw-2821	104	22	year	year	NOUN
taxlaw-2821	104	23	to	to	ADP
taxlaw-2821	104	24	another	another	PRON
taxlaw-2821	104	25	.	.	PUNCT
taxlaw-2821	105	1	nonetheless	nonetheless	ADV
taxlaw-2821	105	2	,	,	PUNCT
taxlaw-2821	105	3	even	even	ADV
taxlaw-2821	105	4	though	though	SCONJ
taxlaw-2821	105	5	the	the	DET
taxlaw-2821	105	6	objective	objective	NOUN
taxlaw-2821	105	7	of	of	ADP
taxlaw-2821	105	8	social	social	ADJ
taxlaw-2821	105	9	enterprises	enterprise	NOUN
taxlaw-2821	105	10	is	be	AUX
taxlaw-2821	105	11	to	to	PART
taxlaw-2821	105	12	become	become	VERB
taxlaw-2821	105	13	self	self	NOUN
taxlaw-2821	105	14	-	-	PUNCT
taxlaw-2821	105	15	sufficient	sufficient	ADJ
taxlaw-2821	105	16	with	with	ADP
taxlaw-2821	105	17	earned	earn	VERB
taxlaw-2821	105	18	income	income	NOUN
taxlaw-2821	105	19	,	,	PUNCT
taxlaw-2821	105	20	they	they	PRON
taxlaw-2821	105	21	have	have	VERB
taxlaw-2821	105	22	to	to	PART
taxlaw-2821	105	23	explore	explore	VERB
taxlaw-2821	105	24	other	other	ADJ
taxlaw-2821	105	25	funding	funding	NOUN
taxlaw-2821	105	26	opportunities	opportunity	NOUN
taxlaw-2821	105	27	during	during	ADP
taxlaw-2821	105	28	start	start	NOUN
taxlaw-2821	105	29	-	-	PUNCT
taxlaw-2821	105	30	up	up	NOUN
taxlaw-2821	105	31	and	and	CCONJ
taxlaw-2821	105	32	expansion	expansion	NOUN
taxlaw-2821	105	33	stages	stage	NOUN
taxlaw-2821	105	34	.	.	PUNCT
taxlaw-2821	106	1	the	the	DET
taxlaw-2821	106	2	question	question	NOUN
taxlaw-2821	106	3	of	of	ADP
taxlaw-2821	106	4	where	where	SCONJ
taxlaw-2821	106	5	social	social	ADJ
taxlaw-2821	106	6	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	106	7	expect	expect	VERB
taxlaw-2821	106	8	to	to	PART
taxlaw-2821	106	9	find	find	VERB
taxlaw-2821	106	10	their	their	PRON
taxlaw-2821	106	11	capital	capital	NOUN
taxlaw-2821	106	12	for	for	ADP
taxlaw-2821	106	13	a	a	DET
taxlaw-2821	106	14	given	give	VERB
taxlaw-2821	106	15	venture	venture	NOUN
taxlaw-2821	106	16	is	be	AUX
taxlaw-2821	106	17	a	a	DET
taxlaw-2821	106	18	central	central	ADJ
taxlaw-2821	106	19	one	one	NUM
taxlaw-2821	106	20	.	.	PUNCT
taxlaw-2821	107	1	if	if	SCONJ
taxlaw-2821	107	2	they	they	PRON
taxlaw-2821	107	3	contemplate	contemplate	VERB
taxlaw-2821	107	4	charitable	charitable	ADJ
taxlaw-2821	107	5	contributions	contribution	NOUN
taxlaw-2821	107	6	and	and	CCONJ
taxlaw-2821	107	7	grants	grant	NOUN
taxlaw-2821	107	8	,	,	PUNCT
taxlaw-2821	107	9	a	a	DET
taxlaw-2821	107	10	taxexempt	taxexempt	ADJ
taxlaw-2821	107	11	entity	entity	NOUN
taxlaw-2821	107	12	might	might	AUX
taxlaw-2821	107	13	be	be	AUX
taxlaw-2821	107	14	considered	consider	VERB
taxlaw-2821	107	15	–	–	PUNCT
taxlaw-2821	107	16	alone	alone	ADJ
taxlaw-2821	107	17	or	or	CCONJ
taxlaw-2821	107	18	in	in	ADP
taxlaw-2821	107	19	combination	combination	NOUN
taxlaw-2821	107	20	with	with	ADP
taxlaw-2821	107	21	a	a	DET
taxlaw-2821	107	22	for	for	ADP
taxlaw-2821	107	23	-	-	PUNCT
taxlaw-2821	107	24	profit	profit	NOUN
taxlaw-2821	107	25	.	.	PUNCT
taxlaw-2821	108	1	however	however	ADV
taxlaw-2821	108	2	,	,	PUNCT
taxlaw-2821	108	3	because	because	SCONJ
taxlaw-2821	108	4	they	they	PRON
taxlaw-2821	108	5	expect	expect	VERB
taxlaw-2821	108	6	to	to	PART
taxlaw-2821	108	7	create	create	VERB
taxlaw-2821	108	8	economic	economic	ADJ
taxlaw-2821	108	9	value	value	NOUN
taxlaw-2821	108	10	through	through	ADP
taxlaw-2821	108	11	their	their	PRON
taxlaw-2821	108	12	activity	activity	NOUN
taxlaw-2821	108	13	,	,	PUNCT
taxlaw-2821	108	14	social	social	ADJ
taxlaw-2821	108	15	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	108	16	usually	usually	ADV
taxlaw-2821	108	17	also	also	ADV
taxlaw-2821	108	18	want	want	VERB
taxlaw-2821	108	19	to	to	PART
taxlaw-2821	108	20	access	access	VERB
taxlaw-2821	108	21	capital	capital	NOUN
taxlaw-2821	108	22	from	from	ADP
taxlaw-2821	108	23	market	market	NOUN
taxlaw-2821	108	24	investors.25	investors.25	NOUN
taxlaw-2821	108	25	in	in	ADP
taxlaw-2821	108	26	such	such	DET
taxlaw-2821	108	27	a	a	DET
taxlaw-2821	108	28	situation	situation	NOUN
taxlaw-2821	108	29	,	,	PUNCT
taxlaw-2821	108	30	social	social	ADJ
taxlaw-2821	108	31	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	108	32	may	may	AUX
taxlaw-2821	108	33	need	need	VERB
taxlaw-2821	108	34	to	to	PART
taxlaw-2821	108	35	form	form	VERB
taxlaw-2821	108	36	a	a	DET
taxlaw-2821	108	37	for	for	ADP
taxlaw-2821	108	38	-	-	PUNCT
taxlaw-2821	108	39	profit	profit	NOUN
taxlaw-2821	108	40	–	–	PUNCT
taxlaw-2821	108	41	alone	alone	ADJ
taxlaw-2821	108	42	or	or	CCONJ
taxlaw-2821	108	43	in	in	ADP
taxlaw-2821	108	44	combination	combination	NOUN
taxlaw-2821	108	45	with	with	ADP
taxlaw-2821	108	46	a	a	DET
taxlaw-2821	108	47	tax	tax	NOUN
taxlaw-2821	108	48	-	-	PUNCT
taxlaw-2821	108	49	exempt	exempt	ADJ
taxlaw-2821	108	50	.	.	PUNCT
taxlaw-2821	109	1	incidental	incidental	ADJ
taxlaw-2821	109	2	to	to	ADP
taxlaw-2821	109	3	this	this	DET
taxlaw-2821	109	4	question	question	NOUN
taxlaw-2821	109	5	is	be	AUX
taxlaw-2821	109	6	the	the	DET
taxlaw-2821	109	7	determination	determination	NOUN
taxlaw-2821	109	8	of	of	ADP
taxlaw-2821	109	9	the	the	DET
taxlaw-2821	109	10	economic	economic	ADJ
taxlaw-2821	109	11	return	return	NOUN
taxlaw-2821	109	12	that	that	PRON
taxlaw-2821	109	13	founders	founder	NOUN
taxlaw-2821	109	14	or	or	CCONJ
taxlaw-2821	109	15	investors	investor	NOUN
taxlaw-2821	109	16	expect	expect	VERB
taxlaw-2821	109	17	from	from	ADP
taxlaw-2821	109	18	the	the	DET
taxlaw-2821	109	19	venture	venture	NOUN
taxlaw-2821	109	20	.	.	PUNCT
taxlaw-2821	110	1	a	a	DET
taxlaw-2821	110	2	tax	tax	NOUN
taxlaw-2821	110	3	-	-	PUNCT
taxlaw-2821	110	4	exempt	exempt	ADJ
taxlaw-2821	110	5	organization	organization	NOUN
taxlaw-2821	110	6	,	,	PUNCT
taxlaw-2821	110	7	in	in	ADP
taxlaw-2821	110	8	and	and	CCONJ
taxlaw-2821	110	9	of	of	ADP
taxlaw-2821	110	10	itself	itself	PRON
taxlaw-2821	110	11	,	,	PUNCT
taxlaw-2821	110	12	does	do	AUX
taxlaw-2821	110	13	not	not	PART
taxlaw-2821	110	14	allow	allow	VERB
taxlaw-2821	110	15	founders	founder	NOUN
taxlaw-2821	110	16	a	a	DET
taxlaw-2821	110	17	share	share	NOUN
taxlaw-2821	110	18	in	in	ADP
taxlaw-2821	110	19	the	the	DET
taxlaw-2821	110	20	profit	profit	NOUN
taxlaw-2821	110	21	,	,	PUNCT
taxlaw-2821	110	22	other	other	ADJ
taxlaw-2821	110	23	than	than	ADP
taxlaw-2821	110	24	in	in	ADP
taxlaw-2821	110	25	form	form	NOUN
taxlaw-2821	110	26	of	of	ADP
taxlaw-2821	110	27	a	a	DET
taxlaw-2821	110	28	reasonable	reasonable	ADJ
taxlaw-2821	110	29	salary.26	salary.26	NOUN
taxlaw-2821	110	30	therefore	therefore	ADV
taxlaw-2821	110	31	,	,	PUNCT
taxlaw-2821	110	32	since	since	SCONJ
taxlaw-2821	110	33	social	social	ADJ
taxlaw-2821	110	34	enterprises	enterprise	NOUN
taxlaw-2821	110	35	’	'	PUNCT
taxlaw-2821	110	36	business	business	NOUN
taxlaw-2821	110	37	plans	plan	NOUN
taxlaw-2821	110	38	usually	usually	ADV
taxlaw-2821	110	39	include	include	VERB
taxlaw-2821	110	40	equity	equity	NOUN
taxlaw-2821	110	41	-	-	PUNCT
taxlaw-2821	110	42	based	base	VERB
taxlaw-2821	110	43	financing	financing	NOUN
taxlaw-2821	110	44	,	,	PUNCT
taxlaw-2821	110	45	implying	imply	VERB
taxlaw-2821	110	46	at	at	ADP
taxlaw-2821	110	47	the	the	DET
taxlaw-2821	110	48	very	very	ADV
taxlaw-2821	110	49	least	least	ADJ
taxlaw-2821	110	50	equity	equity	NOUN
taxlaw-2821	110	51	distributions	distribution	NOUN
taxlaw-2821	110	52	and	and	CCONJ
taxlaw-2821	110	53	liquidity	liquidity	NOUN
taxlaw-2821	110	54	,	,	PUNCT
taxlaw-2821	110	55	a	a	DET
taxlaw-2821	110	56	for	for	ADP
taxlaw-2821	110	57	-	-	PUNCT
taxlaw-2821	110	58	profit	profit	NOUN
taxlaw-2821	110	59	must	must	AUX
taxlaw-2821	110	60	be	be	AUX
taxlaw-2821	110	61	part	part	NOUN
taxlaw-2821	110	62	of	of	ADP
taxlaw-2821	110	63	the	the	DET
taxlaw-2821	110	64	legal	legal	ADJ
taxlaw-2821	110	65	structure	structure	NOUN
taxlaw-2821	110	66	.	.	PUNCT
taxlaw-2821	111	1	consequently	consequently	ADV
taxlaw-2821	111	2	,	,	PUNCT
taxlaw-2821	111	3	social	social	ADJ
taxlaw-2821	111	4	enterprises	enterprise	NOUN
taxlaw-2821	111	5	should	should	AUX
taxlaw-2821	111	6	be	be	AUX
taxlaw-2821	111	7	financially	financially	ADV
taxlaw-2821	111	8	flexible	flexible	ADJ
taxlaw-2821	111	9	in	in	ADP
taxlaw-2821	111	10	order	order	NOUN
taxlaw-2821	111	11	to	to	PART
taxlaw-2821	111	12	obtain	obtain	VERB
taxlaw-2821	111	13	grants	grant	NOUN
taxlaw-2821	111	14	and	and	CCONJ
taxlaw-2821	111	15	donations	donation	NOUN
taxlaw-2821	111	16	as	as	ADV
taxlaw-2821	111	17	well	well	ADV
taxlaw-2821	111	18	as	as	ADP
taxlaw-2821	111	19	traditional	traditional	ADJ
taxlaw-2821	111	20	equity	equity	NOUN
taxlaw-2821	111	21	-	-	PUNCT
taxlaw-2821	111	22	based	base	VERB
taxlaw-2821	111	23	or	or	CCONJ
taxlaw-2821	111	24	bank	bank	NOUN
taxlaw-2821	111	25	funding	funding	NOUN
taxlaw-2821	111	26	.	.	PUNCT
taxlaw-2821	112	1	further	far	ADV
taxlaw-2821	112	2	,	,	PUNCT
taxlaw-2821	112	3	this	this	DET
taxlaw-2821	112	4	financial	financial	ADJ
taxlaw-2821	112	5	flexibility	flexibility	NOUN
taxlaw-2821	112	6	also	also	ADV
taxlaw-2821	112	7	allows	allow	VERB
taxlaw-2821	112	8	social	social	ADJ
taxlaw-2821	112	9	enterprises	enterprise	NOUN
taxlaw-2821	112	10	to	to	PART
taxlaw-2821	112	11	access	access	VERB
taxlaw-2821	112	12	a	a	DET
taxlaw-2821	112	13	peculiar	peculiar	ADJ
taxlaw-2821	112	14	source	source	NOUN
taxlaw-2821	112	15	of	of	ADP
taxlaw-2821	112	16	capital	capital	NOUN
taxlaw-2821	112	17	known	know	VERB
taxlaw-2821	112	18	as	as	ADP
taxlaw-2821	112	19	“	"	PUNCT
taxlaw-2821	112	20	impact	impact	NOUN
taxlaw-2821	112	21	investments	investment	NOUN
taxlaw-2821	112	22	,	,	PUNCT
taxlaw-2821	112	23	”	"	PUNCT
taxlaw-2821	112	24	which	which	PRON
taxlaw-2821	112	25	are	be	AUX
taxlaw-2821	112	26	investments	investment	NOUN
taxlaw-2821	112	27	made	make	VERB
taxlaw-2821	112	28	“	"	PUNCT
taxlaw-2821	112	29	into	into	ADP
taxlaw-2821	112	30	companies	company	NOUN
taxlaw-2821	112	31	,	,	PUNCT
taxlaw-2821	112	32	organizations	organization	NOUN
taxlaw-2821	112	33	,	,	PUNCT
taxlaw-2821	112	34	and	and	CCONJ
taxlaw-2821	112	35	funds	fund	NOUN
taxlaw-2821	112	36	with	with	ADP
taxlaw-2821	112	37	the	the	DET
taxlaw-2821	112	38	intention	intention	NOUN
taxlaw-2821	112	39	to	to	PART
taxlaw-2821	112	40	generate	generate	VERB
taxlaw-2821	112	41	measurable	measurable	ADJ
taxlaw-2821	112	42	social	social	ADJ
taxlaw-2821	112	43	and	and	CCONJ
taxlaw-2821	112	44	environmental	environmental	ADJ
taxlaw-2821	112	45	impact	impact	NOUN
taxlaw-2821	112	46	alongside	alongside	ADP
taxlaw-2821	112	47	a	a	DET
taxlaw-2821	112	48	financial	financial	ADJ
taxlaw-2821	112	49	return	return	NOUN
taxlaw-2821	112	50	.	.	PUNCT
taxlaw-2821	113	1	”27	”27	ADV
taxlaw-2821	113	2	as	as	ADP
taxlaw-2821	113	3	a	a	DET
taxlaw-2821	113	4	result	result	NOUN
taxlaw-2821	113	5	,	,	PUNCT
taxlaw-2821	113	6	social	social	ADJ
taxlaw-2821	113	7	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	113	8	21	21	NUM
taxlaw-2821	113	9	our	our	PRON
taxlaw-2821	113	10	story	story	NOUN
taxlaw-2821	113	11	,	,	PUNCT
taxlaw-2821	113	12	generation	generation	NOUN
taxlaw-2821	113	13	water	water	NOUN
taxlaw-2821	113	14	,	,	PUNCT
taxlaw-2821	113	15	http://www.generationwater.org/meet/story	http://www.generationwater.org/meet/story	NOUN
taxlaw-2821	113	16	(	(	PUNCT
taxlaw-2821	113	17	last	last	ADJ
taxlaw-2821	113	18	visited	visit	VERB
taxlaw-2821	113	19	sep	sep	PROPN
taxlaw-2821	113	20	.	.	PROPN
taxlaw-2821	114	1	22	22	NUM
taxlaw-2821	114	2	,	,	PUNCT
taxlaw-2821	114	3	2013	2013	NUM
taxlaw-2821	114	4	)	)	PUNCT
taxlaw-2821	114	5	.	.	PUNCT
taxlaw-2821	115	1	22	22	NUM
taxlaw-2821	115	2	see	see	VERB
taxlaw-2821	115	3	,	,	PUNCT
taxlaw-2821	115	4	e.g.	e.g.	ADV
taxlaw-2821	115	5	,	,	PUNCT
taxlaw-2821	115	6	raz	raz	NOUN
taxlaw-2821	115	7	,	,	PUNCT
taxlaw-2821	115	8	supra	supra	PROPN
taxlaw-2821	115	9	note	note	NOUN
taxlaw-2821	115	10	17	17	NUM
taxlaw-2821	115	11	,	,	PUNCT
taxlaw-2821	115	12	at	at	ADP
taxlaw-2821	115	13	291	291	NUM
taxlaw-2821	115	14	(	(	PUNCT
taxlaw-2821	115	15	"	"	PUNCT
taxlaw-2821	115	16	if	if	SCONJ
taxlaw-2821	115	17	the	the	DET
taxlaw-2821	115	18	business	business	NOUN
taxlaw-2821	115	19	exists	exist	VERB
taxlaw-2821	115	20	solely	solely	ADV
taxlaw-2821	115	21	to	to	PART
taxlaw-2821	115	22	provide	provide	VERB
taxlaw-2821	115	23	funding	funding	NOUN
taxlaw-2821	115	24	to	to	ADP
taxlaw-2821	115	25	the	the	DET
taxlaw-2821	115	26	organization	organization	NOUN
taxlaw-2821	115	27	,	,	PUNCT
taxlaw-2821	115	28	then	then	ADV
taxlaw-2821	115	29	it	it	PRON
taxlaw-2821	115	30	is	be	AUX
taxlaw-2821	115	31	not	not	PART
taxlaw-2821	115	32	a	a	DET
taxlaw-2821	115	33	social	social	ADJ
taxlaw-2821	115	34	enterprise	enterprise	NOUN
taxlaw-2821	115	35	.	.	PUNCT
taxlaw-2821	116	1	however	however	ADV
taxlaw-2821	116	2	,	,	PUNCT
taxlaw-2821	116	3	if	if	SCONJ
taxlaw-2821	116	4	the	the	DET
taxlaw-2821	116	5	business	business	NOUN
taxlaw-2821	116	6	is	be	AUX
taxlaw-2821	116	7	essential	essential	ADJ
taxlaw-2821	116	8	to	to	ADP
taxlaw-2821	116	9	solving	solve	VERB
taxlaw-2821	116	10	the	the	DET
taxlaw-2821	116	11	problem	problem	NOUN
taxlaw-2821	116	12	that	that	PRON
taxlaw-2821	116	13	the	the	DET
taxlaw-2821	116	14	organization	organization	NOUN
taxlaw-2821	116	15	aims	aim	VERB
taxlaw-2821	116	16	to	to	PART
taxlaw-2821	116	17	tackle	tackle	VERB
taxlaw-2821	116	18	,	,	PUNCT
taxlaw-2821	116	19	then	then	ADV
taxlaw-2821	116	20	it	it	PRON
taxlaw-2821	116	21	could	could	AUX
taxlaw-2821	116	22	be	be	AUX
taxlaw-2821	116	23	considered	consider	VERB
taxlaw-2821	116	24	a	a	DET
taxlaw-2821	116	25	social	social	ADJ
taxlaw-2821	116	26	enterprise	enterprise	NOUN
taxlaw-2821	116	27	.	.	PUNCT
taxlaw-2821	117	1	"	"	PUNCT
taxlaw-2821	117	2	)	)	PUNCT
taxlaw-2821	117	3	.	.	PUNCT
taxlaw-2821	118	1	23	23	NUM
taxlaw-2821	118	2	see	see	VERB
taxlaw-2821	118	3	infra	infra	NOUN
taxlaw-2821	118	4	part	part	NOUN
taxlaw-2821	118	5	ii.c	ii.c	VERB
taxlaw-2821	118	6	.	.	PUNCT
taxlaw-2821	119	1	24	24	NUM
taxlaw-2821	119	2	see	see	VERB
taxlaw-2821	119	3	,	,	PUNCT
taxlaw-2821	119	4	e.g.	e.g.	ADV
taxlaw-2821	119	5	,	,	PUNCT
taxlaw-2821	119	6	raz	raz	NOUN
taxlaw-2821	119	7	,	,	PUNCT
taxlaw-2821	119	8	supra	supra	PROPN
taxlaw-2821	119	9	note	note	NOUN
taxlaw-2821	119	10	17	17	NUM
taxlaw-2821	119	11	,	,	PUNCT
taxlaw-2821	119	12	at	at	ADP
taxlaw-2821	119	13	294	294	NUM
taxlaw-2821	119	14	(	(	PUNCT
taxlaw-2821	119	15	“	"	PUNCT
taxlaw-2821	119	16	once	once	ADV
taxlaw-2821	119	17	a	a	DET
taxlaw-2821	119	18	social	social	ADJ
taxlaw-2821	119	19	enterprise	enterprise	NOUN
taxlaw-2821	119	20	establishes	establish	VERB
taxlaw-2821	119	21	itself	itself	PRON
taxlaw-2821	119	22	,	,	PUNCT
taxlaw-2821	119	23	if	if	SCONJ
taxlaw-2821	119	24	it	it	PRON
taxlaw-2821	119	25	is	be	AUX
taxlaw-2821	119	26	successful	successful	ADJ
taxlaw-2821	119	27	as	as	ADP
taxlaw-2821	119	28	a	a	DET
taxlaw-2821	119	29	business	business	NOUN
taxlaw-2821	119	30	,	,	PUNCT
taxlaw-2821	119	31	the	the	DET
taxlaw-2821	119	32	revenue	revenue	NOUN
taxlaw-2821	119	33	it	it	PRON
taxlaw-2821	119	34	generates	generate	VERB
taxlaw-2821	119	35	will	will	AUX
taxlaw-2821	119	36	cover	cover	VERB
taxlaw-2821	119	37	it	it	PRON
taxlaw-2821	119	38	costs	cost	NOUN
taxlaw-2821	119	39	.	.	PUNCT
taxlaw-2821	119	40	”	"	PUNCT
taxlaw-2821	119	41	)	)	PUNCT
taxlaw-2821	119	42	.	.	PUNCT
taxlaw-2821	120	1	25	25	NUM
taxlaw-2821	120	2	see	see	VERB
taxlaw-2821	120	3	,	,	PUNCT
taxlaw-2821	120	4	e.g.	e.g.	ADV
taxlaw-2821	120	5	,	,	PUNCT
taxlaw-2821	120	6	john	john	PROPN
taxlaw-2821	120	7	walker	walker	PROPN
taxlaw-2821	120	8	,	,	PUNCT
taxlaw-2821	120	9	a	a	DET
taxlaw-2821	120	10	financing	financing	NOUN
taxlaw-2821	120	11	gap	gap	NOUN
taxlaw-2821	120	12	,	,	PUNCT
taxlaw-2821	120	13	echoing	echo	VERB
taxlaw-2821	120	14	green	green	ADJ
taxlaw-2821	120	15	,	,	PUNCT
taxlaw-2821	120	16	http://www.echoinggreen.org/blog/financinggap	http://www.echoinggreen.org/blog/financinggap	PROPN
taxlaw-2821	120	17	(	(	PUNCT
taxlaw-2821	120	18	last	last	ADJ
taxlaw-2821	120	19	visited	visit	VERB
taxlaw-2821	120	20	nov	nov	PROPN
taxlaw-2821	120	21	.	.	PROPN
taxlaw-2821	120	22	8	8	NUM
taxlaw-2821	120	23	,	,	PUNCT
taxlaw-2821	120	24	2013	2013	NUM
taxlaw-2821	120	25	)	)	PUNCT
taxlaw-2821	120	26	.	.	PUNCT
taxlaw-2821	121	1	26	26	NUM
taxlaw-2821	122	1	this	this	DET
taxlaw-2821	122	2	results	result	VERB
taxlaw-2821	122	3	from	from	ADP
taxlaw-2821	122	4	the	the	DET
taxlaw-2821	122	5	inurement	inurement	ADJ
taxlaw-2821	122	6	rule	rule	NOUN
taxlaw-2821	122	7	and	and	CCONJ
taxlaw-2821	122	8	private	private	ADJ
taxlaw-2821	122	9	benefit	benefit	NOUN
taxlaw-2821	122	10	doctrines	doctrine	NOUN
taxlaw-2821	122	11	.	.	PUNCT
taxlaw-2821	123	1	see	see	VERB
taxlaw-2821	123	2	infra	infra	NOUN
taxlaw-2821	123	3	part	part	NOUN
taxlaw-2821	123	4	ii.c	ii.c	VERB
taxlaw-2821	123	5	.	.	PUNCT
taxlaw-2821	124	1	27	27	NUM
taxlaw-2821	124	2	global	global	ADJ
taxlaw-2821	124	3	impact	impact	NOUN
taxlaw-2821	124	4	investing	investing	NOUN
taxlaw-2821	124	5	network	network	NOUN
taxlaw-2821	124	6	:	:	PUNCT
taxlaw-2821	124	7	impact	impact	NOUN
taxlaw-2821	124	8	investing	investing	NOUN
taxlaw-2821	124	9	,	,	PUNCT
taxlaw-2821	124	10	global	global	ADJ
taxlaw-2821	124	11	impact	impact	NOUN
taxlaw-2821	124	12	investing	investing	NOUN
taxlaw-2821	124	13	network	network	NOUN
taxlaw-2821	124	14	,	,	PUNCT
taxlaw-2821	124	15	http://www.thegiin.org/cgi-bin/iowa/investing/index.html	http://www.thegiin.org/cgi-bin/iowa/investing/index.html	PROPN
taxlaw-2821	124	16	(	(	PUNCT
taxlaw-2821	124	17	last	last	ADJ
taxlaw-2821	124	18	visited	visit	VERB
taxlaw-2821	124	19	sep	sep	PROPN
taxlaw-2821	124	20	.	.	PROPN
taxlaw-2821	125	1	22	22	NUM
taxlaw-2821	125	2	,	,	PUNCT
taxlaw-2821	125	3	2013	2013	NUM
taxlaw-2821	125	4	)	)	PUNCT
taxlaw-2821	125	5	.	.	PUNCT
taxlaw-2821	126	1	106	106	NUM
taxlaw-2821	126	2	columbia	columbia	PROPN
taxlaw-2821	126	3	journal	journal	PROPN
taxlaw-2821	126	4	of	of	ADP
taxlaw-2821	126	5	tax	tax	NOUN
taxlaw-2821	126	6	law	law	NOUN
taxlaw-2821	126	7	[	[	X
taxlaw-2821	126	8	vol.5:100	vol.5:100	PROPN
taxlaw-2821	126	9	must	must	AUX
taxlaw-2821	126	10	search	search	VERB
taxlaw-2821	126	11	for	for	ADP
taxlaw-2821	126	12	legal	legal	ADJ
taxlaw-2821	126	13	forms	form	NOUN
taxlaw-2821	126	14	or	or	CCONJ
taxlaw-2821	126	15	combinations	combination	NOUN
taxlaw-2821	126	16	adaptable	adaptable	ADJ
taxlaw-2821	126	17	enough	enough	ADV
taxlaw-2821	126	18	not	not	PART
taxlaw-2821	126	19	to	to	PART
taxlaw-2821	126	20	deprive	deprive	VERB
taxlaw-2821	126	21	them	they	PRON
taxlaw-2821	126	22	of	of	ADP
taxlaw-2821	126	23	any	any	DET
taxlaw-2821	126	24	funding	funding	NOUN
taxlaw-2821	126	25	opportunity	opportunity	NOUN
taxlaw-2821	126	26	.	.	PUNCT
taxlaw-2821	127	1	a	a	DET
taxlaw-2821	127	2	fourth	fourth	ADJ
taxlaw-2821	127	3	element	element	NOUN
taxlaw-2821	127	4	of	of	ADP
taxlaw-2821	127	5	the	the	DET
taxlaw-2821	127	6	business	business	NOUN
taxlaw-2821	127	7	model	model	NOUN
taxlaw-2821	127	8	pertains	pertain	VERB
taxlaw-2821	127	9	to	to	ADP
taxlaw-2821	127	10	the	the	DET
taxlaw-2821	127	11	governance	governance	NOUN
taxlaw-2821	127	12	issues	issue	NOUN
taxlaw-2821	127	13	resulting	result	VERB
taxlaw-2821	127	14	from	from	ADP
taxlaw-2821	127	15	these	these	DET
taxlaw-2821	127	16	various	various	ADJ
taxlaw-2821	127	17	sources	source	NOUN
taxlaw-2821	127	18	of	of	ADP
taxlaw-2821	127	19	funding	funding	NOUN
taxlaw-2821	127	20	.	.	PUNCT
taxlaw-2821	128	1	a	a	DET
taxlaw-2821	128	2	social	social	ADJ
taxlaw-2821	128	3	enterprise	enterprise	NOUN
taxlaw-2821	128	4	may	may	AUX
taxlaw-2821	128	5	bring	bring	VERB
taxlaw-2821	128	6	together	together	ADV
taxlaw-2821	128	7	actors	actor	NOUN
taxlaw-2821	128	8	as	as	ADV
taxlaw-2821	128	9	different	different	ADJ
taxlaw-2821	128	10	as	as	ADP
taxlaw-2821	128	11	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	128	12	,	,	PUNCT
taxlaw-2821	128	13	traditional	traditional	ADJ
taxlaw-2821	128	14	investors	investor	NOUN
taxlaw-2821	128	15	,	,	PUNCT
taxlaw-2821	128	16	impact	impact	NOUN
taxlaw-2821	128	17	investors	investor	NOUN
taxlaw-2821	128	18	and	and	CCONJ
taxlaw-2821	128	19	philanthropic	philanthropic	NOUN
taxlaw-2821	128	20	contributors	contributor	NOUN
taxlaw-2821	128	21	.	.	PUNCT
taxlaw-2821	129	1	each	each	PRON
taxlaw-2821	129	2	of	of	ADP
taxlaw-2821	129	3	them	they	PRON
taxlaw-2821	129	4	has	have	VERB
taxlaw-2821	129	5	different	different	ADJ
taxlaw-2821	129	6	expectations	expectation	NOUN
taxlaw-2821	129	7	:	:	PUNCT
taxlaw-2821	129	8	one	one	PRON
taxlaw-2821	129	9	may	may	AUX
taxlaw-2821	129	10	ask	ask	VERB
taxlaw-2821	129	11	for	for	ADP
taxlaw-2821	129	12	a	a	DET
taxlaw-2821	129	13	higher	high	ADJ
taxlaw-2821	129	14	rate	rate	NOUN
taxlaw-2821	129	15	of	of	ADP
taxlaw-2821	129	16	return	return	NOUN
taxlaw-2821	129	17	,	,	PUNCT
taxlaw-2821	129	18	while	while	SCONJ
taxlaw-2821	129	19	another	another	PRON
taxlaw-2821	129	20	may	may	AUX
taxlaw-2821	129	21	be	be	AUX
taxlaw-2821	129	22	more	more	ADV
taxlaw-2821	129	23	focused	focused	ADJ
taxlaw-2821	129	24	on	on	ADP
taxlaw-2821	129	25	controlling	control	VERB
taxlaw-2821	129	26	the	the	DET
taxlaw-2821	129	27	venture	venture	NOUN
taxlaw-2821	129	28	or	or	CCONJ
taxlaw-2821	129	29	assuring	assure	VERB
taxlaw-2821	129	30	that	that	SCONJ
taxlaw-2821	129	31	it	it	PRON
taxlaw-2821	129	32	furthers	further	VERB
taxlaw-2821	129	33	its	its	PRON
taxlaw-2821	129	34	social	social	ADJ
taxlaw-2821	129	35	mission	mission	NOUN
taxlaw-2821	129	36	.	.	PUNCT
taxlaw-2821	130	1	thus	thus	ADV
taxlaw-2821	130	2	,	,	PUNCT
taxlaw-2821	130	3	the	the	DET
taxlaw-2821	130	4	double	double	ADJ
taxlaw-2821	130	5	bottom	bottom	ADJ
taxlaw-2821	130	6	line	line	NOUN
taxlaw-2821	130	7	,	,	PUNCT
taxlaw-2821	130	8	which	which	PRON
taxlaw-2821	130	9	implies	imply	VERB
taxlaw-2821	130	10	co	co	ADJ
taxlaw-2821	130	11	-	-	ADJ
taxlaw-2821	130	12	equal	equal	ADJ
taxlaw-2821	130	13	financial	financial	ADJ
taxlaw-2821	130	14	and	and	CCONJ
taxlaw-2821	130	15	social	social	ADJ
taxlaw-2821	130	16	returns	return	NOUN
taxlaw-2821	130	17	,	,	PUNCT
taxlaw-2821	130	18	also	also	ADV
taxlaw-2821	130	19	leads	lead	VERB
taxlaw-2821	130	20	to	to	ADP
taxlaw-2821	130	21	a	a	DET
taxlaw-2821	130	22	financial	financial	ADJ
taxlaw-2821	130	23	structure	structure	NOUN
taxlaw-2821	130	24	that	that	PRON
taxlaw-2821	130	25	presents	present	VERB
taxlaw-2821	130	26	governance	governance	NOUN
taxlaw-2821	130	27	and	and	CCONJ
taxlaw-2821	130	28	funding	funding	NOUN
taxlaw-2821	130	29	challenges	challenge	NOUN
taxlaw-2821	130	30	.	.	PUNCT
taxlaw-2821	131	1	this	this	DET
taxlaw-2821	131	2	broad	broad	ADJ
taxlaw-2821	131	3	overview	overview	NOUN
taxlaw-2821	131	4	of	of	ADP
taxlaw-2821	131	5	social	social	ADJ
taxlaw-2821	131	6	enterprises	enterprise	NOUN
taxlaw-2821	131	7	’	'	PUNCT
taxlaw-2821	131	8	business	business	NOUN
taxlaw-2821	131	9	models	model	NOUN
taxlaw-2821	131	10	reveals	reveal	VERB
taxlaw-2821	131	11	two	two	NUM
taxlaw-2821	131	12	constraints	constraint	NOUN
taxlaw-2821	131	13	flowing	flow	VERB
taxlaw-2821	131	14	from	from	ADP
taxlaw-2821	131	15	their	their	PRON
taxlaw-2821	131	16	double	double	ADJ
taxlaw-2821	131	17	bottom	bottom	ADJ
taxlaw-2821	131	18	line	line	NOUN
taxlaw-2821	131	19	:	:	PUNCT
taxlaw-2821	131	20	social	social	ADJ
taxlaw-2821	131	21	enterprises	enterprise	NOUN
taxlaw-2821	131	22	aims	aim	VERB
taxlaw-2821	131	23	at	at	ADP
taxlaw-2821	131	24	being	be	AUX
taxlaw-2821	131	25	financially	financially	ADV
taxlaw-2821	131	26	flexible	flexible	ADJ
taxlaw-2821	131	27	while	while	SCONJ
taxlaw-2821	131	28	ensuring	ensure	VERB
taxlaw-2821	131	29	that	that	SCONJ
taxlaw-2821	131	30	their	their	PRON
taxlaw-2821	131	31	social	social	ADJ
taxlaw-2821	131	32	mission	mission	NOUN
taxlaw-2821	131	33	prevails	prevail	VERB
taxlaw-2821	131	34	over	over	ADP
taxlaw-2821	131	35	mere	mere	ADJ
taxlaw-2821	131	36	profit	profit	NOUN
taxlaw-2821	131	37	-	-	PUNCT
taxlaw-2821	131	38	maximization	maximization	NOUN
taxlaw-2821	131	39	.	.	PUNCT
taxlaw-2821	132	1	this	this	DET
taxlaw-2821	132	2	double	double	ADJ
taxlaw-2821	132	3	constraint	constraint	NOUN
taxlaw-2821	132	4	renders	render	VERB
taxlaw-2821	132	5	traditional	traditional	ADJ
taxlaw-2821	132	6	tax	tax	NOUN
taxlaw-2821	132	7	-	-	PUNCT
taxlaw-2821	132	8	exempt	exempt	ADJ
taxlaw-2821	132	9	organizations	organization	NOUN
taxlaw-2821	132	10	hardly	hardly	ADV
taxlaw-2821	132	11	practicable	practicable	ADJ
taxlaw-2821	132	12	for	for	ADP
taxlaw-2821	132	13	social	social	ADJ
taxlaw-2821	132	14	enterprises	enterprise	NOUN
taxlaw-2821	132	15	.	.	PUNCT
taxlaw-2821	133	1	the	the	DET
taxlaw-2821	133	2	tax	tax	NOUN
taxlaw-2821	133	3	-	-	PUNCT
taxlaw-2821	133	4	exempt	exempt	ADJ
taxlaw-2821	133	5	entity	entity	NOUN
taxlaw-2821	133	6	:	:	PUNCT
taxlaw-2821	133	7	an	an	DET
taxlaw-2821	133	8	appealing	appealing	ADJ
taxlaw-2821	133	9	but	but	CCONJ
taxlaw-2821	133	10	rigid	rigid	ADJ
taxlaw-2821	133	11	framework	framework	NOUN
taxlaw-2821	133	12	to	to	PART
taxlaw-2821	133	13	host	host	VERB
taxlaw-2821	133	14	a	a	DET
taxlaw-2821	133	15	social	social	ADJ
taxlaw-2821	133	16	business	business	NOUN
taxlaw-2821	133	17	under	under	ADP
taxlaw-2821	133	18	section	section	NOUN
taxlaw-2821	133	19	501	501	NUM
taxlaw-2821	133	20	of	of	ADP
taxlaw-2821	133	21	the	the	DET
taxlaw-2821	133	22	internal	internal	ADJ
taxlaw-2821	133	23	revenue	revenue	NOUN
taxlaw-2821	133	24	code	code	NOUN
taxlaw-2821	133	25	,	,	PUNCT
taxlaw-2821	133	26	the	the	DET
taxlaw-2821	133	27	tax	tax	NOUN
taxlaw-2821	133	28	-	-	PUNCT
taxlaw-2821	133	29	exempt	exempt	ADJ
taxlaw-2821	133	30	sector	sector	NOUN
taxlaw-2821	133	31	can	can	AUX
taxlaw-2821	133	32	be	be	AUX
taxlaw-2821	133	33	divided	divide	VERB
taxlaw-2821	133	34	into	into	ADP
taxlaw-2821	133	35	two	two	NUM
taxlaw-2821	133	36	categories	category	NOUN
taxlaw-2821	133	37	.	.	PUNCT
taxlaw-2821	134	1	on	on	ADP
taxlaw-2821	134	2	the	the	DET
taxlaw-2821	134	3	one	one	NUM
taxlaw-2821	134	4	hand	hand	NOUN
taxlaw-2821	134	5	there	there	PRON
taxlaw-2821	134	6	are	be	VERB
taxlaw-2821	134	7	the	the	DET
taxlaw-2821	134	8	section	section	NOUN
taxlaw-2821	134	9	501(c)(3	501(c)(3	NOUN
taxlaw-2821	134	10	)	)	PUNCT
taxlaw-2821	134	11	entities	entity	NOUN
taxlaw-2821	134	12	,	,	PUNCT
taxlaw-2821	134	13	which	which	PRON
taxlaw-2821	134	14	are	be	AUX
taxlaw-2821	134	15	organised	organise	VERB
taxlaw-2821	134	16	and	and	CCONJ
taxlaw-2821	134	17	operated	operate	VERB
taxlaw-2821	134	18	exclusively	exclusively	ADV
taxlaw-2821	134	19	for	for	SCONJ
taxlaw-2821	134	20	certain	certain	ADJ
taxlaw-2821	134	21	exempt	exempt	ADJ
taxlaw-2821	134	22	purposes.28	purposes.28	NOUN
taxlaw-2821	134	23	the	the	DET
taxlaw-2821	134	24	term	term	NOUN
taxlaw-2821	134	25	“	"	PUNCT
taxlaw-2821	134	26	charitable	charitable	ADJ
taxlaw-2821	134	27	organizations	organization	NOUN
taxlaw-2821	134	28	”	"	PUNCT
taxlaw-2821	134	29	is	be	AUX
taxlaw-2821	134	30	used	use	VERB
taxlaw-2821	134	31	to	to	PART
taxlaw-2821	134	32	identify	identify	VERB
taxlaw-2821	134	33	them	they	PRON
taxlaw-2821	134	34	both	both	PRON
taxlaw-2821	134	35	because	because	SCONJ
taxlaw-2821	134	36	“	"	PUNCT
taxlaw-2821	134	37	charitable	charitable	ADJ
taxlaw-2821	134	38	”	"	PUNCT
taxlaw-2821	134	39	is	be	AUX
taxlaw-2821	134	40	the	the	DET
taxlaw-2821	134	41	residual	residual	ADJ
taxlaw-2821	134	42	exempt	exempt	ADJ
taxlaw-2821	134	43	purpose	purpose	NOUN
taxlaw-2821	134	44	they	they	PRON
taxlaw-2821	134	45	can	can	AUX
taxlaw-2821	134	46	further	far	ADV
taxlaw-2821	134	47	and	and	CCONJ
taxlaw-2821	134	48	because	because	SCONJ
taxlaw-2821	134	49	the	the	DET
taxlaw-2821	134	50	u.s	u.s	PROPN
taxlaw-2821	134	51	.	.	PROPN
taxlaw-2821	134	52	supreme	supreme	PROPN
taxlaw-2821	134	53	court	court	PROPN
taxlaw-2821	134	54	ruled	rule	VERB
taxlaw-2821	134	55	that	that	SCONJ
taxlaw-2821	134	56	all	all	DET
taxlaw-2821	134	57	section	section	NOUN
taxlaw-2821	134	58	501(c)(3	501(c)(3	NOUN
taxlaw-2821	134	59	)	)	PUNCT
taxlaw-2821	134	60	organizations	organization	NOUN
taxlaw-2821	134	61	must	must	AUX
taxlaw-2821	134	62	meet	meet	VERB
taxlaw-2821	134	63	“	"	PUNCT
taxlaw-2821	134	64	certain	certain	ADJ
taxlaw-2821	134	65	common	common	ADJ
taxlaw-2821	134	66	law	law	NOUN
taxlaw-2821	134	67	standards	standard	NOUN
taxlaw-2821	134	68	of	of	ADP
taxlaw-2821	134	69	charity	charity	NOUN
taxlaw-2821	134	70	.	.	PUNCT
taxlaw-2821	134	71	”	"	PUNCT
taxlaw-2821	135	1	29	29	NUM
taxlaw-2821	135	2	the	the	DET
taxlaw-2821	135	3	charitable	charitable	ADJ
taxlaw-2821	135	4	world	world	NOUN
taxlaw-2821	135	5	is	be	AUX
taxlaw-2821	135	6	itself	itself	PRON
taxlaw-2821	135	7	divided	divide	VERB
taxlaw-2821	135	8	between	between	ADP
taxlaw-2821	135	9	public	public	ADJ
taxlaw-2821	135	10	charities	charity	NOUN
taxlaw-2821	135	11	and	and	CCONJ
taxlaw-2821	135	12	private	private	ADJ
taxlaw-2821	135	13	foundations	foundation	NOUN
taxlaw-2821	135	14	depending	depend	VERB
taxlaw-2821	135	15	,	,	PUNCT
taxlaw-2821	135	16	essentially	essentially	ADV
taxlaw-2821	135	17	,	,	PUNCT
taxlaw-2821	135	18	on	on	ADP
taxlaw-2821	135	19	the	the	DET
taxlaw-2821	135	20	width	width	NOUN
taxlaw-2821	135	21	of	of	ADP
taxlaw-2821	135	22	the	the	DET
taxlaw-2821	135	23	organization	organization	NOUN
taxlaw-2821	135	24	’s	’s	PART
taxlaw-2821	135	25	financial	financial	ADJ
taxlaw-2821	135	26	support.30	support.30	NOUN
taxlaw-2821	135	27	indeed	indeed	ADV
taxlaw-2821	135	28	,	,	PUNCT
taxlaw-2821	135	29	while	while	SCONJ
taxlaw-2821	135	30	public	public	ADJ
taxlaw-2821	135	31	charities	charity	NOUN
taxlaw-2821	135	32	are	be	AUX
taxlaw-2821	135	33	broad	broad	ADJ
taxlaw-2821	135	34	publicly	publicly	ADV
taxlaw-2821	135	35	-	-	PUNCT
taxlaw-2821	135	36	supported	support	VERB
taxlaw-2821	135	37	nonprofits	nonprofit	NOUN
taxlaw-2821	135	38	,	,	PUNCT
taxlaw-2821	135	39	the	the	DET
taxlaw-2821	135	40	funding	funding	NOUN
taxlaw-2821	135	41	sources	source	NOUN
taxlaw-2821	135	42	of	of	ADP
taxlaw-2821	135	43	private	private	ADJ
taxlaw-2821	135	44	foundations	foundation	NOUN
taxlaw-2821	135	45	are	be	AUX
taxlaw-2821	135	46	more	more	ADJ
taxlaw-2821	135	47	limited.31	limited.31	NOUN
taxlaw-2821	135	48	on	on	ADP
taxlaw-2821	135	49	the	the	DET
taxlaw-2821	135	50	other	other	ADJ
taxlaw-2821	135	51	hand	hand	NOUN
taxlaw-2821	135	52	,	,	PUNCT
taxlaw-2821	135	53	there	there	PRON
taxlaw-2821	135	54	are	be	VERB
taxlaw-2821	135	55	the	the	DET
taxlaw-2821	135	56	“	"	PUNCT
taxlaw-2821	135	57	noncharitable	noncharitable	ADJ
taxlaw-2821	135	58	nonprofits	nonprofit	NOUN
taxlaw-2821	135	59	,	,	PUNCT
taxlaw-2821	135	60	”	"	PUNCT
taxlaw-2821	135	61	which	which	PRON
taxlaw-2821	135	62	are	be	AUX
taxlaw-2821	135	63	organized	organize	VERB
taxlaw-2821	135	64	under	under	ADP
taxlaw-2821	135	65	sections	section	NOUN
taxlaw-2821	135	66	501(c)(4)-(25).32	501(c)(4)-(25).32	NUM
taxlaw-2821	135	67	these	these	DET
taxlaw-2821	135	68	entities	entity	NOUN
taxlaw-2821	135	69	“	"	PUNCT
taxlaw-2821	135	70	may	may	AUX
taxlaw-2821	135	71	roughly	roughly	ADV
taxlaw-2821	135	72	be	be	AUX
taxlaw-2821	135	73	described	describe	VERB
taxlaw-2821	135	74	as	as	ADP
taxlaw-2821	135	75	carrying	carry	VERB
taxlaw-2821	135	76	forward	forward	ADP
taxlaw-2821	135	77	the	the	DET
taxlaw-2821	135	78	private	private	ADJ
taxlaw-2821	135	79	interests	interest	NOUN
taxlaw-2821	135	80	of	of	ADP
taxlaw-2821	135	81	their	their	PRON
taxlaw-2821	135	82	members	member	NOUN
taxlaw-2821	135	83	.	.	PUNCT
taxlaw-2821	136	1	”33	”33	VERB
taxlaw-2821	136	2	even	even	ADV
taxlaw-2821	136	3	though	though	SCONJ
taxlaw-2821	136	4	the	the	DET
taxlaw-2821	136	5	distinction	distinction	NOUN
taxlaw-2821	136	6	is	be	AUX
taxlaw-2821	136	7	not	not	PART
taxlaw-2821	136	8	absolutely	absolutely	ADV
taxlaw-2821	136	9	accurate	accurate	ADJ
taxlaw-2821	136	10	,	,	PUNCT
taxlaw-2821	136	11	it	it	PRON
taxlaw-2821	136	12	is	be	AUX
taxlaw-2821	136	13	often	often	ADV
taxlaw-2821	136	14	stated	state	VERB
taxlaw-2821	136	15	that	that	SCONJ
taxlaw-2821	136	16	the	the	DET
taxlaw-2821	136	17	former	former	ADJ
taxlaw-2821	136	18	provide	provide	VERB
taxlaw-2821	136	19	“	"	PUNCT
taxlaw-2821	136	20	public	public	ADJ
taxlaw-2821	136	21	benefit	benefit	NOUN
taxlaw-2821	136	22	”	"	PUNCT
taxlaw-2821	136	23	while	while	SCONJ
taxlaw-2821	136	24	the	the	DET
taxlaw-2821	136	25	latter	latter	ADJ
taxlaw-2821	136	26	provide	provide	VERB
taxlaw-2821	136	27	“	"	PUNCT
taxlaw-2821	136	28	mutual	mutual	ADJ
taxlaw-2821	136	29	benefit	benefit	NOUN
taxlaw-2821	136	30	.	.	PUNCT
taxlaw-2821	137	1	”34	”34	ADP
taxlaw-2821	137	2	28	28	NUM
taxlaw-2821	138	1	these	these	DET
taxlaw-2821	138	2	exempt	exempt	ADJ
taxlaw-2821	138	3	purposes	purpose	NOUN
taxlaw-2821	138	4	are	be	AUX
taxlaw-2821	138	5	charitable	charitable	ADJ
taxlaw-2821	138	6	,	,	PUNCT
taxlaw-2821	138	7	religious	religious	ADJ
taxlaw-2821	138	8	,	,	PUNCT
taxlaw-2821	138	9	educational	educational	ADJ
taxlaw-2821	138	10	,	,	PUNCT
taxlaw-2821	138	11	scientific	scientific	ADJ
taxlaw-2821	138	12	,	,	PUNCT
taxlaw-2821	138	13	literary	literary	ADJ
taxlaw-2821	138	14	,	,	PUNCT
taxlaw-2821	138	15	testing	testing	NOUN
taxlaw-2821	138	16	for	for	ADP
taxlaw-2821	138	17	public	public	ADJ
taxlaw-2821	138	18	safety	safety	NOUN
taxlaw-2821	138	19	,	,	PUNCT
taxlaw-2821	138	20	fostering	foster	VERB
taxlaw-2821	138	21	national	national	ADJ
taxlaw-2821	138	22	or	or	CCONJ
taxlaw-2821	138	23	international	international	ADJ
taxlaw-2821	138	24	amateur	amateur	ADJ
taxlaw-2821	138	25	sports	sport	NOUN
taxlaw-2821	138	26	competition	competition	NOUN
taxlaw-2821	138	27	,	,	PUNCT
taxlaw-2821	138	28	and	and	CCONJ
taxlaw-2821	138	29	preventing	prevent	VERB
taxlaw-2821	138	30	cruelty	cruelty	NOUN
taxlaw-2821	138	31	to	to	ADP
taxlaw-2821	138	32	children	child	NOUN
taxlaw-2821	138	33	or	or	CCONJ
taxlaw-2821	138	34	animals	animal	NOUN
taxlaw-2821	138	35	.	.	PUNCT
taxlaw-2821	139	1	see	see	VERB
taxlaw-2821	139	2	26	26	NUM
taxlaw-2821	139	3	u.s.c	u.s.c	ADJ
taxlaw-2821	139	4	.	.	PUNCT
taxlaw-2821	140	1	§	§	PROPN
taxlaw-2821	140	2	501	501	NUM
taxlaw-2821	140	3	(	(	PUNCT
taxlaw-2821	140	4	2012	2012	NUM
taxlaw-2821	140	5	)	)	PUNCT
taxlaw-2821	140	6	29	29	NUM
taxlaw-2821	140	7	bob	bob	PROPN
taxlaw-2821	140	8	jones	jones	PROPN
taxlaw-2821	140	9	univ	univ	PROPN
taxlaw-2821	140	10	.	.	PUNCT
taxlaw-2821	141	1	v.	v.	PROPN
taxlaw-2821	141	2	united	united	PROPN
taxlaw-2821	141	3	states	states	PROPN
taxlaw-2821	141	4	,	,	PUNCT
taxlaw-2821	141	5	461	461	NUM
taxlaw-2821	141	6	u.s	u.s	PROPN
taxlaw-2821	141	7	.	.	PROPN
taxlaw-2821	141	8	574	574	NUM
taxlaw-2821	141	9	,	,	PUNCT
taxlaw-2821	141	10	586	586	NUM
taxlaw-2821	141	11	(	(	PUNCT
taxlaw-2821	141	12	1983	1983	NUM
taxlaw-2821	141	13	)	)	PUNCT
taxlaw-2821	141	14	.	.	PUNCT
taxlaw-2821	142	1	the	the	DET
taxlaw-2821	142	2	legal	legal	ADJ
taxlaw-2821	142	3	meaning	meaning	NOUN
taxlaw-2821	142	4	of	of	ADP
taxlaw-2821	142	5	charitable	charitable	ADJ
taxlaw-2821	142	6	purpose	purpose	NOUN
taxlaw-2821	142	7	is	be	AUX
taxlaw-2821	142	8	further	far	ADV
taxlaw-2821	142	9	broadly	broadly	ADV
taxlaw-2821	142	10	construed	construe	VERB
taxlaw-2821	142	11	:	:	PUNCT
taxlaw-2821	142	12	see	see	VERB
taxlaw-2821	142	13	treas	treas	PROPN
taxlaw-2821	142	14	.	.	PUNCT
taxlaw-2821	143	1	reg	reg	PROPN
taxlaw-2821	143	2	.	.	PUNCT
taxlaw-2821	144	1	§	§	PROPN
taxlaw-2821	144	2	1.501(c)(3)-1(d	1.501(c)(3)-1(d	NUM
taxlaw-2821	144	3	)	)	PUNCT
taxlaw-2821	144	4	(	(	PUNCT
taxlaw-2821	144	5	2008	2008	NUM
taxlaw-2821	144	6	)	)	PUNCT
taxlaw-2821	144	7	.	.	PUNCT
taxlaw-2821	145	1	30	30	NUM
taxlaw-2821	145	2	see	see	VERB
taxlaw-2821	145	3	internal	internal	ADJ
taxlaw-2821	145	4	revenue	revenue	NOUN
taxlaw-2821	145	5	serv	serv	X
taxlaw-2821	145	6	.	.	PUNCT
taxlaw-2821	145	7	,	,	PUNCT
taxlaw-2821	145	8	applying	apply	VERB
taxlaw-2821	145	9	for	for	ADP
taxlaw-2821	145	10	501(c)(3	501(c)(3	NUM
taxlaw-2821	145	11	)	)	PUNCT
taxlaw-2821	145	12	tax	tax	NOUN
taxlaw-2821	145	13	-	-	PUNCT
taxlaw-2821	145	14	exempt	exempt	ADJ
taxlaw-2821	145	15	status	status	NOUN
taxlaw-2821	145	16	5	5	NUM
taxlaw-2821	145	17	,	,	PUNCT
taxlaw-2821	145	18	available	available	ADJ
taxlaw-2821	145	19	at	at	ADP
taxlaw-2821	145	20	http://www.irs.gov/pub/irs-pdf/p4220.pdf	http://www.irs.gov/pub/irs-pdf/p4220.pdf	NOUN
taxlaw-2821	145	21	(	(	PUNCT
taxlaw-2821	145	22	"	"	PUNCT
taxlaw-2821	145	23	every	every	DET
taxlaw-2821	145	24	organization	organization	NOUN
taxlaw-2821	145	25	that	that	PRON
taxlaw-2821	145	26	qualifies	qualify	VERB
taxlaw-2821	145	27	for	for	ADP
taxlaw-2821	145	28	tax	tax	NOUN
taxlaw-2821	145	29	-	-	PUNCT
taxlaw-2821	145	30	exempt	exempt	ADJ
taxlaw-2821	145	31	status	status	NOUN
taxlaw-2821	145	32	under	under	ADP
taxlaw-2821	145	33	section	section	NOUN
taxlaw-2821	145	34	501(c)(3	501(c)(3	NOUN
taxlaw-2821	145	35	)	)	PUNCT
taxlaw-2821	145	36	of	of	ADP
taxlaw-2821	145	37	the	the	DET
taxlaw-2821	145	38	irc	irc	NOUN
taxlaw-2821	145	39	is	be	AUX
taxlaw-2821	145	40	further	far	ADV
taxlaw-2821	145	41	classified	classify	VERB
taxlaw-2821	145	42	as	as	ADP
taxlaw-2821	145	43	either	either	CCONJ
taxlaw-2821	145	44	a	a	DET
taxlaw-2821	145	45	public	public	ADJ
taxlaw-2821	145	46	charity	charity	NOUN
taxlaw-2821	145	47	or	or	CCONJ
taxlaw-2821	145	48	a	a	DET
taxlaw-2821	145	49	private	private	ADJ
taxlaw-2821	145	50	foundation	foundation	NOUN
taxlaw-2821	145	51	.	.	PUNCT
taxlaw-2821	146	1	under	under	ADP
taxlaw-2821	146	2	section	section	NOUN
taxlaw-2821	146	3	508(b	508(b	PROPN
taxlaw-2821	146	4	)	)	PUNCT
taxlaw-2821	146	5	of	of	ADP
taxlaw-2821	146	6	the	the	DET
taxlaw-2821	146	7	irc	irc	PROPN
taxlaw-2821	146	8	,	,	PUNCT
taxlaw-2821	146	9	every	every	DET
taxlaw-2821	146	10	organization	organization	NOUN
taxlaw-2821	146	11	is	be	AUX
taxlaw-2821	146	12	automatically	automatically	ADV
taxlaw-2821	146	13	classified	classify	VERB
taxlaw-2821	146	14	as	as	ADP
taxlaw-2821	146	15	a	a	DET
taxlaw-2821	146	16	private	private	ADJ
taxlaw-2821	146	17	foundation	foundation	NOUN
taxlaw-2821	146	18	unless	unless	SCONJ
taxlaw-2821	146	19	it	it	PRON
taxlaw-2821	146	20	meets	meet	VERB
taxlaw-2821	146	21	one	one	NUM
taxlaw-2821	146	22	of	of	ADP
taxlaw-2821	146	23	the	the	DET
taxlaw-2821	146	24	exceptions	exception	NOUN
taxlaw-2821	146	25	listed	list	VERB
taxlaw-2821	146	26	in	in	ADP
taxlaw-2821	146	27	sections	section	NOUN
taxlaw-2821	146	28	508(c	508(c	NOUN
taxlaw-2821	146	29	)	)	PUNCT
taxlaw-2821	146	30	or	or	CCONJ
taxlaw-2821	146	31	509(a	509(a	NUM
taxlaw-2821	146	32	)	)	PUNCT
taxlaw-2821	146	33	.	.	PUNCT
taxlaw-2821	147	1	"	"	PUNCT
taxlaw-2821	147	2	)	)	PUNCT
taxlaw-2821	147	3	.	.	PUNCT
taxlaw-2821	148	1	31	31	NUM
taxlaw-2821	148	2	see	see	VERB
taxlaw-2821	148	3	,	,	PUNCT
taxlaw-2821	148	4	e.g.	e.g.	ADV
taxlaw-2821	148	5	,	,	PUNCT
taxlaw-2821	148	6	james	james	PROPN
taxlaw-2821	148	7	j.	j.	PROPN
taxlaw-2821	148	8	fishman	fishman	PROPN
taxlaw-2821	148	9	&	&	CCONJ
taxlaw-2821	148	10	stephen	stephen	PROPN
taxlaw-2821	148	11	shwarz	shwarz	PROPN
taxlaw-2821	148	12	,	,	PUNCT
taxlaw-2821	148	13	nonprofit	nonprofit	ADJ
taxlaw-2821	148	14	organizations	organization	NOUN
taxlaw-2821	148	15	722	722	NUM
taxlaw-2821	148	16	(	(	PUNCT
taxlaw-2821	148	17	4th	4th	ADJ
taxlaw-2821	148	18	ed	ed	NOUN
taxlaw-2821	148	19	.	.	PUNCT
taxlaw-2821	148	20	2010	2010	NUM
taxlaw-2821	148	21	)	)	PUNCT
taxlaw-2821	148	22	(	(	PUNCT
taxlaw-2821	148	23	stating	state	VERB
taxlaw-2821	148	24	that	that	SCONJ
taxlaw-2821	148	25	public	public	ADJ
taxlaw-2821	148	26	charities	charity	NOUN
taxlaw-2821	148	27	"	"	PUNCT
taxlaw-2821	148	28	share	share	VERB
taxlaw-2821	148	29	the	the	DET
taxlaw-2821	148	30	characteristic	characteristic	NOUN
taxlaw-2821	148	31	of	of	ADP
taxlaw-2821	148	32	‘	'	PUNCT
taxlaw-2821	148	33	publicness	publicness	NOUN
taxlaw-2821	148	34	’	'	PUNCT
taxlaw-2821	148	35	in	in	ADP
taxlaw-2821	148	36	that	that	SCONJ
taxlaw-2821	148	37	they	they	PRON
taxlaw-2821	148	38	rely	rely	VERB
taxlaw-2821	148	39	on	on	ADP
taxlaw-2821	148	40	public	public	ADJ
taxlaw-2821	148	41	support	support	NOUN
taxlaw-2821	148	42	or	or	CCONJ
taxlaw-2821	148	43	are	be	AUX
taxlaw-2821	148	44	accountable	accountable	ADJ
taxlaw-2821	148	45	to	to	ADP
taxlaw-2821	148	46	a	a	DET
taxlaw-2821	148	47	broad	broad	ADJ
taxlaw-2821	148	48	constituency	constituency	NOUN
taxlaw-2821	148	49	.	.	PUNCT
taxlaw-2821	148	50	"	"	PUNCT
taxlaw-2821	148	51	)	)	PUNCT
taxlaw-2821	148	52	.	.	PUNCT
taxlaw-2821	149	1	32	32	NUM
taxlaw-2821	150	1	i	i	PRON
taxlaw-2821	150	2	d.	d.	PROPN
taxlaw-2821	150	3	at	at	ADP
taxlaw-2821	150	4	41	41	NUM
taxlaw-2821	150	5	.	.	PUNCT
taxlaw-2821	151	1	33	33	NUM
taxlaw-2821	152	1	i	i	PRON
taxlaw-2821	152	2	d.	d.	PROPN
taxlaw-2821	152	3	34	34	NUM
taxlaw-2821	153	1	i	i	PRON
taxlaw-2821	153	2	d.	d.	PROPN
taxlaw-2821	153	3	2013	2013	NUM
taxlaw-2821	153	4	]	]	PUNCT
taxlaw-2821	153	5	designing	design	VERB
taxlaw-2821	153	6	a	a	DET
taxlaw-2821	153	7	legal	legal	ADJ
taxlaw-2821	153	8	vehicle	vehicle	NOUN
taxlaw-2821	153	9	for	for	ADP
taxlaw-2821	153	10	social	social	ADJ
taxlaw-2821	153	11	enterprises	enterprise	NOUN
taxlaw-2821	153	12	:	:	PUNCT
taxlaw-2821	153	13	107	107	NUM
taxlaw-2821	153	14	an	an	DET
taxlaw-2821	153	15	issue	issue	NOUN
taxlaw-2821	153	16	spotting	spot	VERB
taxlaw-2821	153	17	exercise	exercise	NOUN
taxlaw-2821	153	18	while	while	SCONJ
taxlaw-2821	153	19	charitable	charitable	ADJ
taxlaw-2821	153	20	and	and	CCONJ
taxlaw-2821	153	21	non	non	ADJ
taxlaw-2821	153	22	-	-	ADJ
taxlaw-2821	153	23	charitable	charitable	ADJ
taxlaw-2821	153	24	nonprofits	nonprofit	NOUN
taxlaw-2821	153	25	are	be	AUX
taxlaw-2821	153	26	both	both	PRON
taxlaw-2821	153	27	tax	tax	NOUN
taxlaw-2821	153	28	-	-	PUNCT
taxlaw-2821	153	29	exempt	exempt	ADJ
taxlaw-2821	153	30	,	,	PUNCT
taxlaw-2821	153	31	there	there	PRON
taxlaw-2821	153	32	are	be	VERB
taxlaw-2821	153	33	a	a	DET
taxlaw-2821	153	34	number	number	NOUN
taxlaw-2821	153	35	of	of	ADP
taxlaw-2821	153	36	advantages	advantage	NOUN
taxlaw-2821	153	37	that	that	SCONJ
taxlaw-2821	153	38	only	only	ADV
taxlaw-2821	153	39	charitable	charitable	ADJ
taxlaw-2821	153	40	organizations	organization	NOUN
taxlaw-2821	153	41	enjoy.35	enjoy.35	VERB
taxlaw-2821	153	42	most	most	ADV
taxlaw-2821	153	43	notably	notably	ADV
taxlaw-2821	153	44	,	,	PUNCT
taxlaw-2821	153	45	501(c)(3	501(c)(3	NUM
taxlaw-2821	153	46	)	)	PUNCT
taxlaw-2821	153	47	status	status	NOUN
taxlaw-2821	153	48	provides	provide	VERB
taxlaw-2821	153	49	eligibility	eligibility	NOUN
taxlaw-2821	153	50	to	to	PART
taxlaw-2821	153	51	receive	receive	VERB
taxlaw-2821	153	52	tax	tax	NOUN
taxlaw-2821	153	53	-	-	PUNCT
taxlaw-2821	153	54	deductible	deductible	ADJ
taxlaw-2821	153	55	charitable	charitable	ADJ
taxlaw-2821	153	56	contributions	contribution	NOUN
taxlaw-2821	153	57	.	.	PUNCT
taxlaw-2821	154	1	36	36	NUM
taxlaw-2821	154	2	thus	thus	ADV
taxlaw-2821	154	3	,	,	PUNCT
taxlaw-2821	154	4	charitable	charitable	ADJ
taxlaw-2821	154	5	organizations	organization	NOUN
taxlaw-2821	154	6	are	be	AUX
taxlaw-2821	154	7	more	more	ADV
taxlaw-2821	154	8	likely	likely	ADJ
taxlaw-2821	154	9	to	to	PART
taxlaw-2821	154	10	benefit	benefit	VERB
taxlaw-2821	154	11	from	from	ADP
taxlaw-2821	154	12	individual	individual	ADJ
taxlaw-2821	154	13	and	and	CCONJ
taxlaw-2821	154	14	corporate	corporate	ADJ
taxlaw-2821	154	15	donors	donor	NOUN
taxlaw-2821	154	16	,	,	PUNCT
taxlaw-2821	154	17	as	as	SCONJ
taxlaw-2821	154	18	they	they	PRON
taxlaw-2821	154	19	will	will	AUX
taxlaw-2821	154	20	be	be	AUX
taxlaw-2821	154	21	entitled	entitle	VERB
taxlaw-2821	154	22	to	to	PART
taxlaw-2821	154	23	deduct	deduct	VERB
taxlaw-2821	154	24	their	their	PRON
taxlaw-2821	154	25	donations.37	donations.37	PROPN
taxlaw-2821	154	26	further	far	ADV
taxlaw-2821	154	27	,	,	PUNCT
taxlaw-2821	154	28	this	this	DET
taxlaw-2821	154	29	status	status	NOUN
taxlaw-2821	154	30	guarantees	guarantee	VERB
taxlaw-2821	154	31	grantmaking	grantmaking	NOUN
taxlaw-2821	154	32	institutions	institution	NOUN
taxlaw-2821	154	33	,	,	PUNCT
taxlaw-2821	154	34	and	and	CCONJ
taxlaw-2821	154	35	particularly	particularly	ADV
taxlaw-2821	154	36	foundations,38	foundations,38	VERB
taxlaw-2821	154	37	that	that	SCONJ
taxlaw-2821	154	38	the	the	DET
taxlaw-2821	154	39	organization	organization	NOUN
taxlaw-2821	154	40	is	be	AUX
taxlaw-2821	154	41	a	a	DET
taxlaw-2821	154	42	permitted	permit	VERB
taxlaw-2821	154	43	beneficiary	beneficiary	NOUN
taxlaw-2821	154	44	under	under	ADP
taxlaw-2821	154	45	the	the	DET
taxlaw-2821	154	46	internal	internal	ADJ
taxlaw-2821	154	47	revenue	revenue	NOUN
taxlaw-2821	154	48	code.39	code.39	PROPN
taxlaw-2821	154	49	overall	overall	ADJ
taxlaw-2821	154	50	,	,	PUNCT
taxlaw-2821	154	51	the	the	DET
taxlaw-2821	154	52	501(c)(3	501(c)(3	NOUN
taxlaw-2821	154	53	)	)	PUNCT
taxlaw-2821	154	54	status	status	NOUN
taxlaw-2821	154	55	also	also	ADV
taxlaw-2821	154	56	operates	operate	VERB
taxlaw-2821	154	57	as	as	ADP
taxlaw-2821	154	58	a	a	DET
taxlaw-2821	154	59	brand	brand	NOUN
taxlaw-2821	154	60	by	by	ADP
taxlaw-2821	154	61	identifying	identify	VERB
taxlaw-2821	154	62	the	the	DET
taxlaw-2821	154	63	organization	organization	NOUN
taxlaw-2821	154	64	’s	’s	PART
taxlaw-2821	154	65	activity	activity	NOUN
taxlaw-2821	154	66	as	as	ADP
taxlaw-2821	154	67	a	a	DET
taxlaw-2821	154	68	proper	proper	ADJ
taxlaw-2821	154	69	social	social	ADJ
taxlaw-2821	154	70	mission	mission	NOUN
taxlaw-2821	154	71	.	.	PUNCT
taxlaw-2821	155	1	thus	thus	ADV
taxlaw-2821	155	2	,	,	PUNCT
taxlaw-2821	155	3	charitable	charitable	ADJ
taxlaw-2821	155	4	organizations	organization	NOUN
taxlaw-2821	155	5	,	,	PUNCT
taxlaw-2821	155	6	and	and	CCONJ
taxlaw-2821	155	7	particularly	particularly	ADV
taxlaw-2821	155	8	public	public	ADJ
taxlaw-2821	155	9	charities	charity	NOUN
taxlaw-2821	155	10	,	,	PUNCT
taxlaw-2821	155	11	can	can	AUX
taxlaw-2821	155	12	attract	attract	VERB
taxlaw-2821	155	13	resources	resource	NOUN
taxlaw-2821	155	14	that	that	PRON
taxlaw-2821	155	15	are	be	AUX
taxlaw-2821	155	16	appealing	appeal	VERB
taxlaw-2821	155	17	for	for	ADP
taxlaw-2821	155	18	social	social	ADJ
taxlaw-2821	155	19	enterprises	enterprise	NOUN
taxlaw-2821	155	20	.	.	PUNCT
taxlaw-2821	156	1	indeed	indeed	ADV
taxlaw-2821	156	2	,	,	PUNCT
taxlaw-2821	156	3	at	at	ADP
taxlaw-2821	156	4	least	least	ADJ
taxlaw-2821	156	5	until	until	SCONJ
taxlaw-2821	156	6	charitable	charitable	ADJ
taxlaw-2821	156	7	organizations	organization	NOUN
taxlaw-2821	156	8	reach	reach	VERB
taxlaw-2821	156	9	the	the	DET
taxlaw-2821	156	10	profitability	profitability	NOUN
taxlaw-2821	156	11	stage	stage	NOUN
taxlaw-2821	156	12	,	,	PUNCT
taxlaw-2821	156	13	their	their	PRON
taxlaw-2821	156	14	social	social	ADJ
taxlaw-2821	156	15	bottom	bottom	ADJ
taxlaw-2821	156	16	line	line	NOUN
taxlaw-2821	156	17	,	,	PUNCT
taxlaw-2821	156	18	which	which	PRON
taxlaw-2821	156	19	usually	usually	ADV
taxlaw-2821	156	20	meets	meet	VERB
taxlaw-2821	156	21	the	the	DET
taxlaw-2821	156	22	broad	broad	ADJ
taxlaw-2821	156	23	definition	definition	NOUN
taxlaw-2821	156	24	of	of	ADP
taxlaw-2821	156	25	charitable	charitable	ADJ
taxlaw-2821	156	26	activity	activity	NOUN
taxlaw-2821	156	27	,	,	PUNCT
taxlaw-2821	156	28	could	could	AUX
taxlaw-2821	156	29	incentivize	incentivize	VERB
taxlaw-2821	156	30	them	they	PRON
taxlaw-2821	156	31	to	to	PART
taxlaw-2821	156	32	structure	structure	VERB
taxlaw-2821	156	33	the	the	DET
taxlaw-2821	156	34	venture	venture	NOUN
taxlaw-2821	156	35	as	as	ADP
taxlaw-2821	156	36	a	a	DET
taxlaw-2821	156	37	tax	tax	NOUN
taxlaw-2821	156	38	-	-	PUNCT
taxlaw-2821	156	39	exempt	exempt	ADJ
taxlaw-2821	156	40	organization	organization	NOUN
taxlaw-2821	156	41	to	to	PART
taxlaw-2821	156	42	attract	attract	VERB
taxlaw-2821	156	43	charitable	charitable	ADJ
taxlaw-2821	156	44	contributions	contribution	NOUN
taxlaw-2821	156	45	and	and	CCONJ
taxlaw-2821	156	46	grants	grant	NOUN
taxlaw-2821	156	47	.	.	PUNCT
taxlaw-2821	157	1	however	however	ADV
taxlaw-2821	157	2	,	,	PUNCT
taxlaw-2821	157	3	the	the	DET
taxlaw-2821	157	4	business	business	NOUN
taxlaw-2821	157	5	model	model	NOUN
taxlaw-2821	157	6	previously	previously	ADV
taxlaw-2821	157	7	discussed	discuss	VERB
taxlaw-2821	157	8	seems	seem	VERB
taxlaw-2821	157	9	incompatible	incompatible	ADJ
taxlaw-2821	157	10	with	with	ADP
taxlaw-2821	157	11	the	the	DET
taxlaw-2821	157	12	requirements	requirement	NOUN
taxlaw-2821	157	13	that	that	SCONJ
taxlaw-2821	157	14	an	an	DET
taxlaw-2821	157	15	entity	entity	NOUN
taxlaw-2821	157	16	must	must	AUX
taxlaw-2821	157	17	meet	meet	VERB
taxlaw-2821	157	18	to	to	PART
taxlaw-2821	157	19	qualify	qualify	VERB
taxlaw-2821	157	20	as	as	ADP
taxlaw-2821	157	21	a	a	DET
taxlaw-2821	157	22	public	public	ADJ
taxlaw-2821	157	23	charity	charity	NOUN
taxlaw-2821	157	24	.	.	PUNCT
taxlaw-2821	158	1	the	the	DET
taxlaw-2821	158	2	economic	economic	ADJ
taxlaw-2821	158	3	bottom	bottom	ADJ
taxlaw-2821	158	4	line	line	NOUN
taxlaw-2821	158	5	:	:	PUNCT
taxlaw-2821	158	6	a	a	DET
taxlaw-2821	158	7	financial	financial	ADJ
taxlaw-2821	158	8	return	return	NOUN
taxlaw-2821	158	9	irreconcilable	irreconcilable	ADJ
taxlaw-2821	158	10	with	with	ADP
taxlaw-2821	158	11	the	the	DET
taxlaw-2821	158	12	constraints	constraint	NOUN
taxlaw-2821	158	13	of	of	ADP
taxlaw-2821	158	14	the	the	DET
taxlaw-2821	158	15	third	third	ADJ
taxlaw-2821	158	16	sector	sector	NOUN
taxlaw-2821	158	17	nonprofit	nonprofit	ADJ
taxlaw-2821	158	18	organizations	organization	NOUN
taxlaw-2821	158	19	are	be	AUX
taxlaw-2821	158	20	not	not	PART
taxlaw-2821	158	21	automatically	automatically	ADV
taxlaw-2821	158	22	tax	tax	NOUN
taxlaw-2821	158	23	-	-	PUNCT
taxlaw-2821	158	24	exempt	exempt	ADJ
taxlaw-2821	158	25	.	.	PUNCT
taxlaw-2821	159	1	a	a	DET
taxlaw-2821	159	2	nonprofit	nonprofit	NOUN
taxlaw-2821	159	3	is	be	AUX
taxlaw-2821	159	4	required	require	VERB
taxlaw-2821	159	5	to	to	PART
taxlaw-2821	159	6	apply	apply	VERB
taxlaw-2821	159	7	for	for	ADP
taxlaw-2821	159	8	the	the	DET
taxlaw-2821	159	9	exemption	exemption	NOUN
taxlaw-2821	159	10	,	,	PUNCT
taxlaw-2821	159	11	and	and	CCONJ
taxlaw-2821	159	12	it	it	PRON
taxlaw-2821	159	13	will	will	AUX
taxlaw-2821	159	14	be	be	AUX
taxlaw-2821	159	15	granted	grant	VERB
taxlaw-2821	159	16	only	only	ADV
taxlaw-2821	159	17	if	if	SCONJ
taxlaw-2821	159	18	the	the	DET
taxlaw-2821	159	19	entity	entity	NOUN
taxlaw-2821	159	20	meets	meet	VERB
taxlaw-2821	159	21	a	a	DET
taxlaw-2821	159	22	variety	variety	NOUN
taxlaw-2821	159	23	of	of	ADP
taxlaw-2821	159	24	criteria.40	criteria.40	PROPN
taxlaw-2821	159	25	a	a	DET
taxlaw-2821	159	26	comprehensive	comprehensive	ADJ
taxlaw-2821	159	27	study	study	NOUN
taxlaw-2821	159	28	of	of	ADP
taxlaw-2821	159	29	these	these	DET
taxlaw-2821	159	30	requirements	requirement	NOUN
taxlaw-2821	159	31	is	be	AUX
taxlaw-2821	159	32	beyond	beyond	ADP
taxlaw-2821	159	33	the	the	DET
taxlaw-2821	159	34	scope	scope	NOUN
taxlaw-2821	159	35	of	of	ADP
taxlaw-2821	159	36	this	this	DET
taxlaw-2821	159	37	paper	paper	NOUN
taxlaw-2821	159	38	.	.	PUNCT
taxlaw-2821	160	1	however	however	ADV
taxlaw-2821	160	2	,	,	PUNCT
taxlaw-2821	160	3	a	a	DET
taxlaw-2821	160	4	brief	brief	ADJ
taxlaw-2821	160	5	overview	overview	NOUN
taxlaw-2821	160	6	of	of	ADP
taxlaw-2821	160	7	the	the	DET
taxlaw-2821	160	8	tensions	tension	NOUN
taxlaw-2821	160	9	between	between	ADP
taxlaw-2821	160	10	some	some	PRON
taxlaw-2821	160	11	of	of	ADP
taxlaw-2821	160	12	them	they	PRON
taxlaw-2821	160	13	and	and	CCONJ
taxlaw-2821	160	14	the	the	DET
taxlaw-2821	160	15	double	double	ADJ
taxlaw-2821	160	16	bottom	bottom	NOUN
taxlaw-2821	160	17	line	line	NOUN
taxlaw-2821	160	18	is	be	AUX
taxlaw-2821	160	19	helpful	helpful	ADJ
taxlaw-2821	160	20	to	to	PART
taxlaw-2821	160	21	understand	understand	VERB
taxlaw-2821	160	22	why	why	SCONJ
taxlaw-2821	160	23	a	a	DET
taxlaw-2821	160	24	genuine	genuine	ADJ
taxlaw-2821	160	25	social	social	ADJ
taxlaw-2821	160	26	enterprise	enterprise	NOUN
taxlaw-2821	160	27	can	can	AUX
taxlaw-2821	160	28	not	not	PART
taxlaw-2821	160	29	qualify	qualify	VERB
taxlaw-2821	160	30	as	as	ADP
taxlaw-2821	160	31	a	a	DET
taxlaw-2821	160	32	tax	tax	NOUN
taxlaw-2821	160	33	-	-	PUNCT
taxlaw-2821	160	34	exempt	exempt	ADJ
taxlaw-2821	160	35	nonprofit	nonprofit	NOUN
taxlaw-2821	160	36	.	.	PUNCT
taxlaw-2821	161	1	to	to	PART
taxlaw-2821	161	2	qualify	qualify	VERB
taxlaw-2821	161	3	for	for	ADP
taxlaw-2821	161	4	tax	tax	NOUN
taxlaw-2821	161	5	-	-	PUNCT
taxlaw-2821	161	6	exempt	exempt	ADJ
taxlaw-2821	161	7	status	status	NOUN
taxlaw-2821	161	8	pursuant	pursuant	ADJ
taxlaw-2821	161	9	to	to	ADP
taxlaw-2821	161	10	section	section	NOUN
taxlaw-2821	161	11	501(c)(3	501(c)(3	NOUN
taxlaw-2821	161	12	)	)	PUNCT
taxlaw-2821	161	13	of	of	ADP
taxlaw-2821	161	14	the	the	DET
taxlaw-2821	161	15	internal	internal	ADJ
taxlaw-2821	161	16	revenue	revenue	NOUN
taxlaw-2821	161	17	code	code	NOUN
taxlaw-2821	161	18	,	,	PUNCT
taxlaw-2821	161	19	a	a	DET
taxlaw-2821	161	20	nonprofit	nonprofit	NOUN
taxlaw-2821	161	21	must	must	AUX
taxlaw-2821	161	22	be	be	AUX
taxlaw-2821	161	23	organized	organize	VERB
taxlaw-2821	161	24	and	and	CCONJ
taxlaw-2821	161	25	operated	operate	VERB
taxlaw-2821	161	26	exclusively	exclusively	ADV
taxlaw-2821	161	27	for	for	ADP
taxlaw-2821	161	28	exempt	exempt	ADJ
taxlaw-2821	161	29	purposes	purpose	NOUN
taxlaw-2821	161	30	as	as	SCONJ
taxlaw-2821	161	31	set	set	VERB
taxlaw-2821	161	32	forth	forth	ADP
taxlaw-2821	161	33	in	in	ADP
taxlaw-2821	161	34	that	that	DET
taxlaw-2821	161	35	section	section	NOUN
taxlaw-2821	161	36	,	,	PUNCT
taxlaw-2821	161	37	and	and	CCONJ
taxlaw-2821	161	38	none	none	NOUN
taxlaw-2821	161	39	of	of	ADP
taxlaw-2821	161	40	its	its	PRON
taxlaw-2821	161	41	earnings	earning	NOUN
taxlaw-2821	161	42	may	may	AUX
taxlaw-2821	161	43	inure	inure	VERB
taxlaw-2821	161	44	to	to	ADP
taxlaw-2821	161	45	any	any	DET
taxlaw-2821	161	46	private	private	ADJ
taxlaw-2821	161	47	shareholder	shareholder	NOUN
taxlaw-2821	161	48	or	or	CCONJ
taxlaw-2821	161	49	individual.41	individual.41	NOUN
taxlaw-2821	161	50	the	the	DET
taxlaw-2821	161	51	treasury	treasury	PROPN
taxlaw-2821	161	52	regulations	regulation	NOUN
taxlaw-2821	161	53	provide	provide	VERB
taxlaw-2821	161	54	a	a	DET
taxlaw-2821	161	55	twofold	twofold	ADJ
taxlaw-2821	161	56	test	test	NOUN
taxlaw-2821	161	57	to	to	PART
taxlaw-2821	161	58	determine	determine	VERB
taxlaw-2821	161	59	whether	whether	SCONJ
taxlaw-2821	161	60	a	a	DET
taxlaw-2821	161	61	nonprofit	nonprofit	NOUN
taxlaw-2821	161	62	meets	meet	VERB
taxlaw-2821	161	63	these	these	DET
taxlaw-2821	161	64	requirements.42	requirements.42	NOUN
taxlaw-2821	161	65	on	on	ADP
taxlaw-2821	161	66	the	the	DET
taxlaw-2821	161	67	one	one	NUM
taxlaw-2821	161	68	hand	hand	NOUN
taxlaw-2821	161	69	,	,	PUNCT
taxlaw-2821	161	70	the	the	DET
taxlaw-2821	161	71	nonprofit	nonprofit	NOUN
taxlaw-2821	161	72	must	must	AUX
taxlaw-2821	161	73	pass	pass	VERB
taxlaw-2821	161	74	a	a	DET
taxlaw-2821	161	75	formalistic	formalistic	ADJ
taxlaw-2821	161	76	“	"	PUNCT
taxlaw-2821	161	77	organizational	organizational	ADJ
taxlaw-2821	161	78	test	test	NOUN
taxlaw-2821	161	79	,	,	PUNCT
taxlaw-2821	161	80	”	"	PUNCT
taxlaw-2821	161	81	which	which	PRON
taxlaw-2821	161	82	scrutinizes	scrutinize	VERB
taxlaw-2821	161	83	the	the	DET
taxlaw-2821	161	84	language	language	NOUN
taxlaw-2821	161	85	of	of	ADP
taxlaw-2821	161	86	its	its	PRON
taxlaw-2821	161	87	organic	organic	ADJ
taxlaw-2821	161	88	documents	document	NOUN
taxlaw-2821	161	89	.	.	PUNCT
taxlaw-2821	162	1	43	43	NUM
taxlaw-2821	162	2	under	under	ADP
taxlaw-2821	162	3	this	this	DET
taxlaw-2821	162	4	test	test	NOUN
taxlaw-2821	162	5	,	,	PUNCT
taxlaw-2821	162	6	the	the	DET
taxlaw-2821	162	7	articles	article	NOUN
taxlaw-2821	162	8	of	of	ADP
taxlaw-2821	162	9	35	35	NUM
taxlaw-2821	162	10	for	for	ADP
taxlaw-2821	162	11	a	a	DET
taxlaw-2821	162	12	broad	broad	ADJ
taxlaw-2821	162	13	overview	overview	NOUN
taxlaw-2821	162	14	of	of	ADP
taxlaw-2821	162	15	these	these	DET
taxlaw-2821	162	16	advantages	advantage	NOUN
taxlaw-2821	162	17	,	,	PUNCT
taxlaw-2821	162	18	see	see	VERB
taxlaw-2821	162	19	fishman	fishman	PROPN
taxlaw-2821	162	20	,	,	PUNCT
taxlaw-2821	162	21	supra	supra	PROPN
taxlaw-2821	162	22	note	note	NOUN
taxlaw-2821	162	23	32	32	NUM
taxlaw-2821	162	24	,	,	PUNCT
taxlaw-2821	162	25	at	at	ADP
taxlaw-2821	162	26	42	42	NUM
taxlaw-2821	162	27	-	-	SYM
taxlaw-2821	162	28	43	43	NUM
taxlaw-2821	162	29	.	.	PUNCT
taxlaw-2821	163	1	see	see	VERB
taxlaw-2821	163	2	also	also	ADV
taxlaw-2821	163	3	internal	internal	ADJ
taxlaw-2821	163	4	revenue	revenue	NOUN
taxlaw-2821	163	5	serv	serv	X
taxlaw-2821	163	6	.	.	PUNCT
taxlaw-2821	163	7	,	,	PUNCT
taxlaw-2821	163	8	supra	supra	PROPN
taxlaw-2821	163	9	note	note	PROPN
taxlaw-2821	163	10	31	31	NUM
taxlaw-2821	163	11	,	,	PUNCT
taxlaw-2821	163	12	at	at	ADP
taxlaw-2821	163	13	2	2	NUM
taxlaw-2821	163	14	(	(	PUNCT
taxlaw-2821	163	15	"	"	PUNCT
taxlaw-2821	163	16	an	an	DET
taxlaw-2821	163	17	irs	irs	PROPN
taxlaw-2821	163	18	determination	determination	NOUN
taxlaw-2821	163	19	of	of	ADP
taxlaw-2821	163	20	501(c)(3	501(c)(3	NOUN
taxlaw-2821	163	21	)	)	PUNCT
taxlaw-2821	163	22	status	status	NOUN
taxlaw-2821	163	23	is	be	AUX
taxlaw-2821	163	24	recognized	recognize	VERB
taxlaw-2821	163	25	and	and	CCONJ
taxlaw-2821	163	26	accepted	accept	VERB
taxlaw-2821	163	27	for	for	ADP
taxlaw-2821	163	28	other	other	ADJ
taxlaw-2821	163	29	purposes	purpose	NOUN
taxlaw-2821	163	30	.	.	PUNCT
taxlaw-2821	164	1	for	for	ADP
taxlaw-2821	164	2	example	example	NOUN
taxlaw-2821	164	3	,	,	PUNCT
taxlaw-2821	164	4	state	state	NOUN
taxlaw-2821	164	5	and	and	CCONJ
taxlaw-2821	164	6	local	local	ADJ
taxlaw-2821	164	7	officials	official	NOUN
taxlaw-2821	164	8	may	may	AUX
taxlaw-2821	164	9	grant	grant	VERB
taxlaw-2821	164	10	exemption	exemption	NOUN
taxlaw-2821	164	11	from	from	ADP
taxlaw-2821	164	12	income	income	NOUN
taxlaw-2821	164	13	,	,	PUNCT
taxlaw-2821	164	14	sales	sale	NOUN
taxlaw-2821	164	15	or	or	CCONJ
taxlaw-2821	164	16	property	property	NOUN
taxlaw-2821	164	17	taxes	taxis	NOUN
taxlaw-2821	164	18	.	.	PUNCT
taxlaw-2821	165	1	in	in	ADP
taxlaw-2821	165	2	addition	addition	NOUN
taxlaw-2821	165	3	,	,	PUNCT
taxlaw-2821	165	4	the	the	DET
taxlaw-2821	165	5	u.s	u.s	PROPN
taxlaw-2821	165	6	.	.	PROPN
taxlaw-2821	165	7	postal	postal	PROPN
taxlaw-2821	165	8	service	service	NOUN
taxlaw-2821	165	9	offers	offer	VERB
taxlaw-2821	165	10	reduced	reduce	VERB
taxlaw-2821	165	11	postal	postal	ADJ
taxlaw-2821	165	12	rates	rate	NOUN
taxlaw-2821	165	13	to	to	ADP
taxlaw-2821	165	14	certain	certain	ADJ
taxlaw-2821	165	15	organizations	organization	NOUN
taxlaw-2821	165	16	.	.	PUNCT
taxlaw-2821	165	17	"	"	PUNCT
taxlaw-2821	165	18	)	)	PUNCT
taxlaw-2821	165	19	.	.	PUNCT
taxlaw-2821	166	1	36	36	NUM
taxlaw-2821	166	2	i.r.c	i.r.c	NOUN
taxlaw-2821	166	3	.	.	PUNCT
taxlaw-2821	167	1	§	§	PROPN
taxlaw-2821	167	2	170(a	170(a	PROPN
taxlaw-2821	167	3	)	)	PUNCT
taxlaw-2821	167	4	(	(	PUNCT
taxlaw-2821	167	5	2012	2012	NUM
taxlaw-2821	167	6	)	)	PUNCT
taxlaw-2821	167	7	.	.	PUNCT
taxlaw-2821	168	1	37	37	NUM
taxlaw-2821	168	2	under	under	ADP
taxlaw-2821	168	3	§	§	PROPN
taxlaw-2821	168	4	170	170	NUM
taxlaw-2821	168	5	of	of	ADP
taxlaw-2821	168	6	the	the	DET
taxlaw-2821	168	7	internal	internal	ADJ
taxlaw-2821	168	8	revenue	revenue	NOUN
taxlaw-2821	168	9	code	code	NOUN
taxlaw-2821	168	10	,	,	PUNCT
taxlaw-2821	168	11	deductibility	deductibility	NOUN
taxlaw-2821	168	12	of	of	ADP
taxlaw-2821	168	13	contributions	contribution	NOUN
taxlaw-2821	168	14	to	to	ADP
taxlaw-2821	168	15	a	a	DET
taxlaw-2821	168	16	public	public	ADJ
taxlaw-2821	168	17	charity	charity	NOUN
taxlaw-2821	168	18	is	be	AUX
taxlaw-2821	168	19	higher	high	ADJ
taxlaw-2821	168	20	than	than	ADP
taxlaw-2821	168	21	deductibility	deductibility	NOUN
taxlaw-2821	168	22	of	of	ADP
taxlaw-2821	168	23	contributions	contribution	NOUN
taxlaw-2821	168	24	to	to	ADP
taxlaw-2821	168	25	a	a	DET
taxlaw-2821	168	26	private	private	ADJ
taxlaw-2821	168	27	foundation	foundation	NOUN
taxlaw-2821	168	28	.	.	PUNCT
taxlaw-2821	169	1	however	however	ADV
taxlaw-2821	169	2	,	,	PUNCT
taxlaw-2821	169	3	the	the	DET
taxlaw-2821	169	4	federal	federal	ADJ
taxlaw-2821	169	5	gift	gift	NOUN
taxlaw-2821	169	6	and	and	CCONJ
taxlaw-2821	169	7	estate	estate	NOUN
taxlaw-2821	169	8	tax	tax	NOUN
taxlaw-2821	169	9	treatment	treatment	NOUN
taxlaw-2821	169	10	of	of	ADP
taxlaw-2821	169	11	gift	gift	NOUN
taxlaw-2821	169	12	and	and	CCONJ
taxlaw-2821	169	13	bequest	bequest	NOUN
taxlaw-2821	169	14	to	to	ADP
taxlaw-2821	169	15	public	public	ADJ
taxlaw-2821	169	16	charities	charity	NOUN
taxlaw-2821	169	17	and	and	CCONJ
taxlaw-2821	169	18	private	private	ADJ
taxlaw-2821	169	19	foundation	foundation	NOUN
taxlaw-2821	169	20	is	be	AUX
taxlaw-2821	169	21	the	the	DET
taxlaw-2821	169	22	same	same	ADJ
taxlaw-2821	169	23	,	,	PUNCT
taxlaw-2821	169	24	pursuant	pursuant	ADJ
taxlaw-2821	169	25	to	to	ADP
taxlaw-2821	169	26	i.r.c	i.r.c	NOUN
taxlaw-2821	169	27	.	.	PUNCT
taxlaw-2821	170	1	§	§	PROPN
taxlaw-2821	170	2	§	§	PROPN
taxlaw-2821	170	3	2055	2055	NUM
taxlaw-2821	170	4	,	,	PUNCT
taxlaw-2821	170	5	2522	2522	NUM
taxlaw-2821	170	6	.	.	PUNCT
taxlaw-2821	171	1	38	38	NUM
taxlaw-2821	171	2	this	this	DET
taxlaw-2821	171	3	point	point	NOUN
taxlaw-2821	171	4	is	be	AUX
taxlaw-2821	171	5	developed	develop	VERB
taxlaw-2821	171	6	infra	infra	NOUN
taxlaw-2821	171	7	regarding	regard	VERB
taxlaw-2821	171	8	the	the	DET
taxlaw-2821	171	9	difficulties	difficulty	NOUN
taxlaw-2821	171	10	that	that	PRON
taxlaw-2821	171	11	corporations	corporation	NOUN
taxlaw-2821	171	12	face	face	VERB
taxlaw-2821	171	13	to	to	PART
taxlaw-2821	171	14	attract	attract	VERB
taxlaw-2821	171	15	foundation	foundation	NOUN
taxlaw-2821	171	16	grants	grant	NOUN
taxlaw-2821	171	17	.	.	PUNCT
taxlaw-2821	172	1	see	see	VERB
taxlaw-2821	172	2	infra	infra	NOUN
taxlaw-2821	172	3	part	part	NOUN
taxlaw-2821	172	4	iv.b	iv.b	NOUN
taxlaw-2821	172	5	.	.	PROPN
taxlaw-2821	172	6	39	39	NUM
taxlaw-2821	172	7	see	see	VERB
taxlaw-2821	172	8	internal	internal	ADJ
taxlaw-2821	172	9	revenue	revenue	NOUN
taxlaw-2821	172	10	serv	serv	X
taxlaw-2821	172	11	.	.	PUNCT
taxlaw-2821	172	12	,	,	PUNCT
taxlaw-2821	172	13	supra	supra	PROPN
taxlaw-2821	172	14	note	note	PROPN
taxlaw-2821	172	15	31	31	NUM
taxlaw-2821	172	16	,	,	PUNCT
taxlaw-2821	172	17	at	at	ADP
taxlaw-2821	172	18	2	2	NUM
taxlaw-2821	172	19	.	.	NUM
taxlaw-2821	172	20	40	40	NUM
taxlaw-2821	172	21	see	see	VERB
taxlaw-2821	172	22	internal	internal	ADJ
taxlaw-2821	172	23	revenue	revenue	NOUN
taxlaw-2821	172	24	serv	serv	X
taxlaw-2821	172	25	.	.	PUNCT
taxlaw-2821	172	26	,	,	PUNCT
taxlaw-2821	172	27	supra	supra	PROPN
taxlaw-2821	172	28	note	note	PROPN
taxlaw-2821	172	29	31	31	NUM
taxlaw-2821	172	30	,	,	PUNCT
taxlaw-2821	172	31	at	at	ADP
taxlaw-2821	172	32	5	5	NUM
taxlaw-2821	172	33	.	.	NOUN
taxlaw-2821	172	34	41	41	NUM
taxlaw-2821	172	35	treas	trea	NOUN
taxlaw-2821	172	36	.	.	PUNCT
taxlaw-2821	173	1	reg	reg	PROPN
taxlaw-2821	173	2	.	.	PUNCT
taxlaw-2821	174	1	§	§	PROPN
taxlaw-2821	174	2	1.501(c)(3)-1(a	1.501(c)(3)-1(a	NUM
taxlaw-2821	174	3	)	)	PUNCT
taxlaw-2821	174	4	(	(	PUNCT
taxlaw-2821	174	5	2008	2008	NUM
taxlaw-2821	174	6	)	)	PUNCT
taxlaw-2821	174	7	.	.	PUNCT
taxlaw-2821	175	1	42	42	NUM
taxlaw-2821	176	1	i	i	PRON
taxlaw-2821	176	2	d.	d.	PROPN
taxlaw-2821	176	3	43	43	NUM
taxlaw-2821	176	4	see	see	VERB
taxlaw-2821	176	5	fishman	fishman	PROPN
taxlaw-2821	176	6	,	,	PUNCT
taxlaw-2821	176	7	supra	supra	PROPN
taxlaw-2821	176	8	note	note	PROPN
taxlaw-2821	176	9	32	32	NUM
taxlaw-2821	176	10	,	,	PUNCT
taxlaw-2821	176	11	at	at	ADP
taxlaw-2821	176	12	315	315	NUM
taxlaw-2821	176	13	.	.	NOUN
taxlaw-2821	176	14	108	108	NUM
taxlaw-2821	176	15	columbia	columbia	PROPN
taxlaw-2821	176	16	journal	journal	PROPN
taxlaw-2821	176	17	of	of	ADP
taxlaw-2821	176	18	tax	tax	NOUN
taxlaw-2821	176	19	law	law	NOUN
taxlaw-2821	176	20	[	[	X
taxlaw-2821	176	21	vol.5:100	vol.5:100	PROPN
taxlaw-2821	176	22	organization	organization	NOUN
taxlaw-2821	176	23	must	must	AUX
taxlaw-2821	176	24	limit	limit	VERB
taxlaw-2821	176	25	the	the	DET
taxlaw-2821	176	26	purposes	purpose	NOUN
taxlaw-2821	176	27	of	of	ADP
taxlaw-2821	176	28	such	such	DET
taxlaw-2821	176	29	an	an	DET
taxlaw-2821	176	30	organization44	organization44	NOUN
taxlaw-2821	176	31	to	to	ADP
taxlaw-2821	176	32	one	one	NUM
taxlaw-2821	176	33	or	or	CCONJ
taxlaw-2821	176	34	more	more	ADV
taxlaw-2821	176	35	exempt	exempt	ADJ
taxlaw-2821	176	36	purposes	purpose	NOUN
taxlaw-2821	176	37	;	;	PUNCT
taxlaw-2821	176	38	and	and	CCONJ
taxlaw-2821	176	39	not	not	PART
taxlaw-2821	176	40	expressly	expressly	ADV
taxlaw-2821	176	41	empower	empower	VERB
taxlaw-2821	176	42	the	the	DET
taxlaw-2821	176	43	organization	organization	NOUN
taxlaw-2821	176	44	to	to	PART
taxlaw-2821	176	45	engage	engage	VERB
taxlaw-2821	176	46	,	,	PUNCT
taxlaw-2821	176	47	in	in	ADP
taxlaw-2821	176	48	a	a	DET
taxlaw-2821	176	49	substantial	substantial	ADJ
taxlaw-2821	176	50	way	way	NOUN
taxlaw-2821	176	51	,	,	PUNCT
taxlaw-2821	176	52	in	in	ADP
taxlaw-2821	176	53	activities	activity	NOUN
taxlaw-2821	176	54	which	which	PRON
taxlaw-2821	176	55	in	in	ADP
taxlaw-2821	176	56	themselves	themselves	PRON
taxlaw-2821	176	57	are	be	AUX
taxlaw-2821	176	58	not	not	PART
taxlaw-2821	176	59	in	in	ADP
taxlaw-2821	176	60	furtherance	furtherance	NOUN
taxlaw-2821	176	61	of	of	ADP
taxlaw-2821	176	62	one	one	NUM
taxlaw-2821	176	63	or	or	CCONJ
taxlaw-2821	176	64	more	more	ADV
taxlaw-2821	176	65	exempt	exempt	ADJ
taxlaw-2821	176	66	purposes.45	purposes.45	NOUN
taxlaw-2821	176	67	this	this	DET
taxlaw-2821	176	68	requirement	requirement	NOUN
taxlaw-2821	176	69	is	be	AUX
taxlaw-2821	176	70	easy	easy	ADJ
taxlaw-2821	176	71	to	to	PART
taxlaw-2821	176	72	meet	meet	VERB
taxlaw-2821	176	73	,	,	PUNCT
taxlaw-2821	176	74	as	as	SCONJ
taxlaw-2821	176	75	the	the	DET
taxlaw-2821	176	76	articles	article	NOUN
taxlaw-2821	176	77	can	can	AUX
taxlaw-2821	176	78	be	be	AUX
taxlaw-2821	176	79	as	as	ADV
taxlaw-2821	176	80	broad	broad	ADJ
taxlaw-2821	176	81	as	as	ADP
taxlaw-2821	176	82	the	the	DET
taxlaw-2821	176	83	purposes	purpose	NOUN
taxlaw-2821	176	84	set	set	VERB
taxlaw-2821	176	85	forth	forth	ADP
taxlaw-2821	176	86	in	in	ADP
taxlaw-2821	176	87	section	section	NOUN
taxlaw-2821	176	88	501(c)(3	501(c)(3	NUM
taxlaw-2821	176	89	)	)	PUNCT
taxlaw-2821	176	90	.	.	PUNCT
taxlaw-2821	177	1	for	for	ADP
taxlaw-2821	177	2	example	example	NOUN
taxlaw-2821	177	3	,	,	PUNCT
taxlaw-2821	177	4	it	it	PRON
taxlaw-2821	177	5	is	be	AUX
taxlaw-2821	177	6	enough	enough	ADJ
taxlaw-2821	177	7	for	for	SCONJ
taxlaw-2821	177	8	the	the	DET
taxlaw-2821	177	9	articles	article	NOUN
taxlaw-2821	177	10	to	to	PART
taxlaw-2821	177	11	state	state	VERB
taxlaw-2821	177	12	that	that	SCONJ
taxlaw-2821	177	13	the	the	DET
taxlaw-2821	177	14	organization	organization	NOUN
taxlaw-2821	177	15	is	be	AUX
taxlaw-2821	177	16	formed	form	VERB
taxlaw-2821	177	17	for	for	ADP
taxlaw-2821	177	18	charitable	charitable	ADJ
taxlaw-2821	177	19	purposes	purpose	NOUN
taxlaw-2821	177	20	within	within	ADP
taxlaw-2821	177	21	the	the	DET
taxlaw-2821	177	22	meaning	meaning	NOUN
taxlaw-2821	177	23	of	of	ADP
taxlaw-2821	177	24	section	section	NOUN
taxlaw-2821	177	25	501(c)(3).46	501(c)(3).46	PROPN
taxlaw-2821	177	26	thus	thus	ADV
taxlaw-2821	177	27	,	,	PUNCT
taxlaw-2821	177	28	the	the	DET
taxlaw-2821	177	29	organizational	organizational	ADJ
taxlaw-2821	177	30	test	test	NOUN
taxlaw-2821	177	31	,	,	PUNCT
taxlaw-2821	177	32	at	at	ADP
taxlaw-2821	177	33	this	this	DET
taxlaw-2821	177	34	stage	stage	NOUN
taxlaw-2821	177	35	,	,	PUNCT
taxlaw-2821	177	36	does	do	AUX
taxlaw-2821	177	37	not	not	PART
taxlaw-2821	177	38	bar	bar	VERB
taxlaw-2821	177	39	public	public	ADJ
taxlaw-2821	177	40	charities	charity	NOUN
taxlaw-2821	177	41	from	from	ADP
taxlaw-2821	177	42	hosting	host	VERB
taxlaw-2821	177	43	social	social	ADJ
taxlaw-2821	177	44	enterprises.47	enterprises.47	NOUN
taxlaw-2821	177	45	another	another	DET
taxlaw-2821	177	46	part	part	NOUN
taxlaw-2821	177	47	of	of	ADP
taxlaw-2821	177	48	the	the	DET
taxlaw-2821	177	49	organizational	organizational	ADJ
taxlaw-2821	177	50	test	test	NOUN
taxlaw-2821	177	51	is	be	AUX
taxlaw-2821	177	52	nonetheless	nonetheless	ADV
taxlaw-2821	177	53	of	of	ADP
taxlaw-2821	177	54	more	more	ADJ
taxlaw-2821	177	55	difficulty	difficulty	NOUN
taxlaw-2821	177	56	to	to	ADP
taxlaw-2821	177	57	them	they	PRON
taxlaw-2821	177	58	.	.	PUNCT
taxlaw-2821	178	1	pursuant	pursuant	ADJ
taxlaw-2821	178	2	to	to	ADP
taxlaw-2821	178	3	treasury	treasury	PROPN
taxlaw-2821	178	4	regulations	regulation	NOUN
taxlaw-2821	178	5	,	,	PUNCT
taxlaw-2821	178	6	the	the	DET
taxlaw-2821	178	7	articles	article	NOUN
taxlaw-2821	178	8	must	must	AUX
taxlaw-2821	178	9	constrain	constrain	VERB
taxlaw-2821	178	10	the	the	DET
taxlaw-2821	178	11	organization	organization	NOUN
taxlaw-2821	178	12	,	,	PUNCT
taxlaw-2821	178	13	upon	upon	SCONJ
taxlaw-2821	178	14	dissolution	dissolution	NOUN
taxlaw-2821	178	15	,	,	PUNCT
taxlaw-2821	178	16	to	to	PART
taxlaw-2821	178	17	distribute	distribute	VERB
taxlaw-2821	178	18	its	its	PRON
taxlaw-2821	178	19	assets	asset	NOUN
taxlaw-2821	178	20	to	to	ADP
taxlaw-2821	178	21	another	another	DET
taxlaw-2821	178	22	501(c)(3	501(c)(3	NUM
taxlaw-2821	178	23	)	)	PUNCT
taxlaw-2821	178	24	or	or	CCONJ
taxlaw-2821	178	25	the	the	DET
taxlaw-2821	178	26	federal	federal	ADJ
taxlaw-2821	178	27	or	or	CCONJ
taxlaw-2821	178	28	state	state	NOUN
taxlaw-2821	178	29	government	government	NOUN
taxlaw-2821	178	30	for	for	ADP
taxlaw-2821	178	31	public	public	ADJ
taxlaw-2821	178	32	purpose.48	purpose.48	PROPN
taxlaw-2821	178	33	thus	thus	ADV
taxlaw-2821	178	34	,	,	PUNCT
taxlaw-2821	178	35	it	it	PRON
taxlaw-2821	178	36	is	be	AUX
taxlaw-2821	178	37	impossible	impossible	ADJ
taxlaw-2821	178	38	for	for	ADP
taxlaw-2821	178	39	a	a	DET
taxlaw-2821	178	40	501(c)(3	501(c)(3	NOUN
taxlaw-2821	178	41	)	)	PUNCT
taxlaw-2821	178	42	to	to	PART
taxlaw-2821	178	43	distribute	distribute	VERB
taxlaw-2821	178	44	its	its	PRON
taxlaw-2821	178	45	assets	asset	NOUN
taxlaw-2821	178	46	to	to	ADP
taxlaw-2821	178	47	its	its	PRON
taxlaw-2821	178	48	members	member	NOUN
taxlaw-2821	178	49	or	or	CCONJ
taxlaw-2821	178	50	shareholders	shareholder	NOUN
taxlaw-2821	178	51	upon	upon	SCONJ
taxlaw-2821	178	52	dissolution	dissolution	NOUN
taxlaw-2821	178	53	.	.	PUNCT
taxlaw-2821	179	1	on	on	ADP
taxlaw-2821	179	2	the	the	DET
taxlaw-2821	179	3	other	other	ADJ
taxlaw-2821	179	4	hand	hand	NOUN
taxlaw-2821	179	5	,	,	PUNCT
taxlaw-2821	179	6	the	the	DET
taxlaw-2821	179	7	treasury	treasury	NOUN
taxlaw-2821	179	8	regulation	regulation	NOUN
taxlaw-2821	179	9	establishes	establish	VERB
taxlaw-2821	179	10	an	an	DET
taxlaw-2821	179	11	operational	operational	ADJ
taxlaw-2821	179	12	test	test	NOUN
taxlaw-2821	179	13	that	that	PRON
taxlaw-2821	179	14	essentially	essentially	ADV
taxlaw-2821	179	15	paraphrases	paraphrase	VERB
taxlaw-2821	179	16	the	the	DET
taxlaw-2821	179	17	statute	statute	PROPN
taxlaw-2821	179	18	requirements.49	requirements.49	NOUN
taxlaw-2821	179	19	of	of	ADP
taxlaw-2821	179	20	most	most	ADJ
taxlaw-2821	179	21	interest	interest	NOUN
taxlaw-2821	179	22	is	be	AUX
taxlaw-2821	179	23	the	the	DET
taxlaw-2821	179	24	concession	concession	NOUN
taxlaw-2821	179	25	that	that	SCONJ
taxlaw-2821	179	26	“	"	PUNCT
taxlaw-2821	179	27	an	an	DET
taxlaw-2821	179	28	organization	organization	NOUN
taxlaw-2821	179	29	will	will	AUX
taxlaw-2821	179	30	be	be	AUX
taxlaw-2821	179	31	regarded	regard	VERB
taxlaw-2821	179	32	as	as	ADP
taxlaw-2821	179	33	operated	operate	VERB
taxlaw-2821	179	34	exclusively	exclusively	ADV
taxlaw-2821	179	35	for	for	ADP
taxlaw-2821	179	36	one	one	NUM
taxlaw-2821	179	37	or	or	CCONJ
taxlaw-2821	179	38	more	more	ADV
taxlaw-2821	179	39	exempt	exempt	ADJ
taxlaw-2821	179	40	purposes	purpose	NOUN
taxlaw-2821	179	41	only	only	ADV
taxlaw-2821	179	42	if	if	SCONJ
taxlaw-2821	179	43	it	it	PRON
taxlaw-2821	179	44	engages	engage	VERB
taxlaw-2821	179	45	primarily	primarily	ADV
taxlaw-2821	179	46	in	in	ADP
taxlaw-2821	179	47	activities	activity	NOUN
taxlaw-2821	179	48	which	which	PRON
taxlaw-2821	179	49	accomplish	accomplish	VERB
taxlaw-2821	179	50	one	one	NUM
taxlaw-2821	179	51	or	or	CCONJ
taxlaw-2821	179	52	more	more	ADJ
taxlaw-2821	179	53	of	of	ADP
taxlaw-2821	179	54	such	such	ADJ
taxlaw-2821	179	55	exempt	exempt	ADJ
taxlaw-2821	179	56	purposes	purpose	NOUN
taxlaw-2821	179	57	.	.	PUNCT
taxlaw-2821	179	58	.	.	PUNCT
taxlaw-2821	179	59	.	.	PUNCT
taxlaw-2821	180	1	.”50	.”50	PROPN
taxlaw-2821	181	1	thus	thus	ADV
taxlaw-2821	181	2	,	,	PUNCT
taxlaw-2821	181	3	a	a	DET
taxlaw-2821	181	4	public	public	ADJ
taxlaw-2821	181	5	charity	charity	NOUN
taxlaw-2821	181	6	can	can	AUX
taxlaw-2821	181	7	further	far	ADV
taxlaw-2821	181	8	nonexempt	nonexempt	VERB
taxlaw-2821	181	9	purposes	purpose	NOUN
taxlaw-2821	181	10	as	as	ADV
taxlaw-2821	181	11	long	long	ADV
taxlaw-2821	181	12	as	as	SCONJ
taxlaw-2821	181	13	they	they	PRON
taxlaw-2821	181	14	represent	represent	VERB
taxlaw-2821	181	15	an	an	DET
taxlaw-2821	181	16	insubstantial	insubstantial	ADJ
taxlaw-2821	181	17	part	part	NOUN
taxlaw-2821	181	18	of	of	ADP
taxlaw-2821	181	19	its	its	PRON
taxlaw-2821	181	20	activities	activity	NOUN
taxlaw-2821	181	21	.	.	PUNCT
taxlaw-2821	182	1	the	the	DET
taxlaw-2821	182	2	treasury	treasury	PROPN
taxlaw-2821	182	3	regulation	regulation	NOUN
taxlaw-2821	182	4	further	far	ADV
taxlaw-2821	182	5	provides	provide	VERB
taxlaw-2821	182	6	that	that	SCONJ
taxlaw-2821	182	7	:	:	PUNCT
taxlaw-2821	182	8	an	an	DET
taxlaw-2821	182	9	organization	organization	NOUN
taxlaw-2821	182	10	may	may	AUX
taxlaw-2821	182	11	meet	meet	VERB
taxlaw-2821	182	12	the	the	DET
taxlaw-2821	182	13	requirements	requirement	NOUN
taxlaw-2821	182	14	of	of	ADP
taxlaw-2821	182	15	section	section	NOUN
taxlaw-2821	182	16	501(c)(3	501(c)(3	NOUN
taxlaw-2821	182	17	)	)	PUNCT
taxlaw-2821	182	18	although	although	SCONJ
taxlaw-2821	182	19	it	it	PRON
taxlaw-2821	182	20	operates	operate	VERB
taxlaw-2821	182	21	a	a	DET
taxlaw-2821	182	22	trade	trade	NOUN
taxlaw-2821	182	23	or	or	CCONJ
taxlaw-2821	182	24	business	business	NOUN
taxlaw-2821	182	25	as	as	ADP
taxlaw-2821	182	26	a	a	DET
taxlaw-2821	182	27	substantial	substantial	ADJ
taxlaw-2821	182	28	part	part	NOUN
taxlaw-2821	182	29	of	of	ADP
taxlaw-2821	182	30	its	its	PRON
taxlaw-2821	182	31	activities	activity	NOUN
taxlaw-2821	182	32	,	,	PUNCT
taxlaw-2821	182	33	if	if	SCONJ
taxlaw-2821	182	34	the	the	DET
taxlaw-2821	182	35	operation	operation	NOUN
taxlaw-2821	182	36	of	of	ADP
taxlaw-2821	182	37	such	such	ADJ
taxlaw-2821	182	38	trade	trade	NOUN
taxlaw-2821	182	39	or	or	CCONJ
taxlaw-2821	182	40	business	business	NOUN
taxlaw-2821	182	41	is	be	AUX
taxlaw-2821	182	42	in	in	ADP
taxlaw-2821	182	43	furtherance	furtherance	NOUN
taxlaw-2821	182	44	of	of	ADP
taxlaw-2821	182	45	the	the	DET
taxlaw-2821	182	46	organization	organization	NOUN
taxlaw-2821	182	47	's	's	PART
taxlaw-2821	182	48	exempt	exempt	ADJ
taxlaw-2821	182	49	purpose	purpose	NOUN
taxlaw-2821	182	50	or	or	CCONJ
taxlaw-2821	182	51	purposes	purpose	NOUN
taxlaw-2821	182	52	and	and	CCONJ
taxlaw-2821	182	53	if	if	SCONJ
taxlaw-2821	182	54	the	the	DET
taxlaw-2821	182	55	organization	organization	NOUN
taxlaw-2821	182	56	is	be	AUX
taxlaw-2821	182	57	not	not	PART
taxlaw-2821	182	58	organized	organize	VERB
taxlaw-2821	182	59	or	or	CCONJ
taxlaw-2821	182	60	operated	operate	VERB
taxlaw-2821	182	61	for	for	ADP
taxlaw-2821	182	62	the	the	DET
taxlaw-2821	182	63	primary	primary	ADJ
taxlaw-2821	182	64	purpose	purpose	NOUN
taxlaw-2821	182	65	of	of	ADP
taxlaw-2821	182	66	carrying	carry	VERB
taxlaw-2821	182	67	on	on	ADP
taxlaw-2821	182	68	an	an	DET
taxlaw-2821	182	69	unrelated	unrelated	ADJ
taxlaw-2821	182	70	trade	trade	NOUN
taxlaw-2821	182	71	or	or	CCONJ
taxlaw-2821	182	72	business	business	NOUN
taxlaw-2821	182	73	,	,	PUNCT
taxlaw-2821	182	74	as	as	SCONJ
taxlaw-2821	182	75	defined	define	VERB
taxlaw-2821	182	76	in	in	ADP
taxlaw-2821	182	77	section	section	NOUN
taxlaw-2821	182	78	513.51	513.51	NUM
taxlaw-2821	182	79	as	as	ADP
taxlaw-2821	182	80	a	a	DET
taxlaw-2821	182	81	result	result	NOUN
taxlaw-2821	182	82	,	,	PUNCT
taxlaw-2821	182	83	when	when	SCONJ
taxlaw-2821	182	84	a	a	DET
taxlaw-2821	182	85	public	public	ADJ
taxlaw-2821	182	86	charity	charity	NOUN
taxlaw-2821	182	87	carries	carry	VERB
taxlaw-2821	182	88	on	on	ADP
taxlaw-2821	182	89	a	a	DET
taxlaw-2821	182	90	business	business	NOUN
taxlaw-2821	182	91	-	-	PUNCT
taxlaw-2821	182	92	like	like	ADJ
taxlaw-2821	182	93	activity	activity	NOUN
taxlaw-2821	182	94	,	,	PUNCT
taxlaw-2821	182	95	assessing	assess	VERB
taxlaw-2821	182	96	whether	whether	SCONJ
taxlaw-2821	182	97	the	the	DET
taxlaw-2821	182	98	primariy	primariy	PROPN
taxlaw-2821	182	99	purpose	purpose	NOUN
taxlaw-2821	182	100	requirement	requirement	NOUN
taxlaw-2821	182	101	is	be	AUX
taxlaw-2821	182	102	met	meet	VERB
taxlaw-2821	182	103	first	first	ADV
taxlaw-2821	182	104	necessitates	necessitate	VERB
taxlaw-2821	182	105	asking	ask	VERB
taxlaw-2821	182	106	if	if	SCONJ
taxlaw-2821	182	107	the	the	DET
taxlaw-2821	182	108	business	business	NOUN
taxlaw-2821	182	109	is	be	AUX
taxlaw-2821	182	110	in	in	ADP
taxlaw-2821	182	111	furtherance	furtherance	NOUN
taxlaw-2821	182	112	of	of	ADP
taxlaw-2821	182	113	the	the	DET
taxlaw-2821	182	114	organization	organization	NOUN
taxlaw-2821	182	115	’s	’s	PART
taxlaw-2821	182	116	exempt	exempt	ADJ
taxlaw-2821	182	117	purpose	purpose	NOUN
taxlaw-2821	182	118	.	.	PUNCT
taxlaw-2821	183	1	if	if	SCONJ
taxlaw-2821	183	2	it	it	PRON
taxlaw-2821	183	3	is	be	AUX
taxlaw-2821	183	4	,	,	PUNCT
taxlaw-2821	183	5	then	then	ADV
taxlaw-2821	183	6	even	even	ADV
taxlaw-2821	183	7	a	a	DET
taxlaw-2821	183	8	substantial	substantial	ADJ
taxlaw-2821	183	9	business	business	NOUN
taxlaw-2821	183	10	activity	activity	NOUN
taxlaw-2821	183	11	will	will	AUX
taxlaw-2821	183	12	not	not	PART
taxlaw-2821	183	13	jeopardize	jeopardize	VERB
taxlaw-2821	183	14	the	the	DET
taxlaw-2821	183	15	exempt	exempt	ADJ
taxlaw-2821	183	16	status	status	NOUN
taxlaw-2821	183	17	.	.	PUNCT
taxlaw-2821	184	1	if	if	SCONJ
taxlaw-2821	184	2	it	it	PRON
taxlaw-2821	184	3	is	be	AUX
taxlaw-2821	184	4	not	not	PART
taxlaw-2821	184	5	,	,	PUNCT
taxlaw-2821	184	6	a	a	DET
taxlaw-2821	184	7	substantial	substantial	ADJ
taxlaw-2821	184	8	business	business	NOUN
taxlaw-2821	184	9	activity	activity	NOUN
taxlaw-2821	184	10	will	will	AUX
taxlaw-2821	184	11	jeopardize	jeopardize	VERB
taxlaw-2821	184	12	the	the	DET
taxlaw-2821	184	13	exempt	exempt	ADJ
taxlaw-2821	184	14	status	status	NOUN
taxlaw-2821	184	15	,	,	PUNCT
taxlaw-2821	184	16	while	while	SCONJ
taxlaw-2821	184	17	an	an	DET
taxlaw-2821	184	18	insubstantial	insubstantial	ADJ
taxlaw-2821	184	19	one	one	NOUN
taxlaw-2821	184	20	will	will	AUX
taxlaw-2821	184	21	only	only	ADV
taxlaw-2821	184	22	trigger	trigger	VERB
taxlaw-2821	184	23	an	an	DET
taxlaw-2821	184	24	additional	additional	ADJ
taxlaw-2821	184	25	tax	tax	NOUN
taxlaw-2821	184	26	.	.	PUNCT
taxlaw-2821	185	1	in	in	ADP
taxlaw-2821	185	2	other	other	ADJ
taxlaw-2821	185	3	terms	term	NOUN
taxlaw-2821	185	4	,	,	PUNCT
taxlaw-2821	185	5	an	an	DET
taxlaw-2821	185	6	organization	organization	NOUN
taxlaw-2821	185	7	“	"	PUNCT
taxlaw-2821	185	8	can	can	AUX
taxlaw-2821	185	9	engage	engage	VERB
taxlaw-2821	185	10	in	in	ADP
taxlaw-2821	185	11	a	a	DET
taxlaw-2821	185	12	trade	trade	NOUN
taxlaw-2821	185	13	or	or	CCONJ
taxlaw-2821	185	14	business	business	NOUN
taxlaw-2821	185	15	so	so	ADV
taxlaw-2821	185	16	long	long	ADV
taxlaw-2821	185	17	44	44	NUM
taxlaw-2821	185	18	the	the	DET
taxlaw-2821	185	19	organization	organization	NOUN
taxlaw-2821	185	20	must	must	AUX
taxlaw-2821	185	21	be	be	AUX
taxlaw-2821	185	22	a	a	DET
taxlaw-2821	185	23	corporation	corporation	NOUN
taxlaw-2821	185	24	,	,	PUNCT
taxlaw-2821	185	25	an	an	DET
taxlaw-2821	185	26	unincorporated	unincorporated	ADJ
taxlaw-2821	185	27	association	association	NOUN
taxlaw-2821	185	28	,	,	PUNCT
taxlaw-2821	185	29	a	a	DET
taxlaw-2821	185	30	trust	trust	NOUN
taxlaw-2821	185	31	,	,	PUNCT
taxlaw-2821	185	32	community	community	NOUN
taxlaw-2821	185	33	chest	chest	NOUN
taxlaw-2821	185	34	,	,	PUNCT
taxlaw-2821	185	35	fund	fund	NOUN
taxlaw-2821	185	36	,	,	PUNCT
taxlaw-2821	185	37	or	or	CCONJ
taxlaw-2821	185	38	foundation	foundation	NOUN
taxlaw-2821	185	39	.	.	PUNCT
taxlaw-2821	186	1	organizational	organizational	ADJ
taxlaw-2821	186	2	test	test	NOUN
taxlaw-2821	186	3	internal	internal	PROPN
taxlaw-2821	186	4	revenue	revenue	NOUN
taxlaw-2821	186	5	code	code	NOUN
taxlaw-2821	186	6	section	section	NOUN
taxlaw-2821	186	7	501(c)(3	501(c)(3	NOUN
taxlaw-2821	186	8	)	)	PUNCT
taxlaw-2821	186	9	,	,	PUNCT
taxlaw-2821	186	10	internal	internal	ADJ
taxlaw-2821	186	11	revenue	revenue	NOUN
taxlaw-2821	186	12	serv	serv	X
taxlaw-2821	186	13	.	.	PUNCT
taxlaw-2821	187	1	(	(	PUNCT
taxlaw-2821	187	2	aug	aug	PROPN
taxlaw-2821	187	3	.	.	PROPN
taxlaw-2821	187	4	7	7	NUM
taxlaw-2821	187	5	,	,	PUNCT
taxlaw-2821	187	6	2013	2013	NUM
taxlaw-2821	187	7	)	)	PUNCT
taxlaw-2821	187	8	,	,	PUNCT
taxlaw-2821	187	9	http://www.irs.gov/charities-&-non-profits/charitableorganizations/organizational-test-internal-revenue-code-section501(c)(3	http://www.irs.gov/charities-&-non-profits/charitableorganizations/organizational-test-internal-revenue-code-section501(c)(3	NOUN
taxlaw-2821	187	10	)	)	PUNCT
taxlaw-2821	187	11	.	.	PUNCT
taxlaw-2821	188	1	45	45	NUM
taxlaw-2821	188	2	treas	trea	NOUN
taxlaw-2821	188	3	.	.	PUNCT
taxlaw-2821	189	1	reg	reg	PROPN
taxlaw-2821	189	2	.	.	PUNCT
taxlaw-2821	190	1	§	§	PROPN
taxlaw-2821	190	2	1.501(c)(3)-1(b)(1)(i	1.501(c)(3)-1(b)(1)(i	NUM
taxlaw-2821	190	3	)	)	PUNCT
taxlaw-2821	190	4	(	(	PUNCT
taxlaw-2821	190	5	2008	2008	NUM
taxlaw-2821	190	6	)	)	PUNCT
taxlaw-2821	190	7	.	.	PUNCT
taxlaw-2821	191	1	46	46	NUM
taxlaw-2821	191	2	treas	treas	PROPN
taxlaw-2821	191	3	.	.	PUNCT
taxlaw-2821	192	1	reg	reg	PROPN
taxlaw-2821	192	2	.	.	PUNCT
taxlaw-2821	193	1	§	§	PROPN
taxlaw-2821	193	2	1.501(c)(3)-1(b)(1)(ii	1.501(c)(3)-1(b)(1)(ii	NUM
taxlaw-2821	193	3	)	)	PUNCT
taxlaw-2821	193	4	(	(	PUNCT
taxlaw-2821	193	5	2008	2008	NUM
taxlaw-2821	193	6	)	)	PUNCT
taxlaw-2821	193	7	.	.	PUNCT
taxlaw-2821	194	1	47	47	NUM
taxlaw-2821	194	2	even	even	ADV
taxlaw-2821	194	3	though	though	SCONJ
taxlaw-2821	194	4	treas	treas	PROPN
taxlaw-2821	194	5	.	.	PUNCT
taxlaw-2821	195	1	reg	reg	PROPN
taxlaw-2821	195	2	.	.	PUNCT
taxlaw-2821	196	1	§	§	PROPN
taxlaw-2821	196	2	1.501(c)(3)-1(b)(1)(iii	1.501(c)(3)-1(b)(1)(iii	NUM
taxlaw-2821	196	3	)	)	PUNCT
taxlaw-2821	196	4	prohibits	prohibit	VERB
taxlaw-2821	196	5	the	the	DET
taxlaw-2821	196	6	articles	article	NOUN
taxlaw-2821	196	7	from	from	ADP
taxlaw-2821	196	8	authorizing	authorize	VERB
taxlaw-2821	196	9	the	the	DET
taxlaw-2821	196	10	nonprofit	nonprofit	NOUN
taxlaw-2821	196	11	to	to	PART
taxlaw-2821	196	12	engage	engage	VERB
taxlaw-2821	196	13	in	in	ADP
taxlaw-2821	196	14	a	a	DET
taxlaw-2821	196	15	manufacturing	manufacturing	NOUN
taxlaw-2821	196	16	business	business	NOUN
taxlaw-2821	196	17	otherwise	otherwise	ADV
taxlaw-2821	196	18	than	than	ADP
taxlaw-2821	196	19	as	as	ADP
taxlaw-2821	196	20	an	an	DET
taxlaw-2821	196	21	insubstantial	insubstantial	ADJ
taxlaw-2821	196	22	part	part	NOUN
taxlaw-2821	196	23	of	of	ADP
taxlaw-2821	196	24	its	its	PRON
taxlaw-2821	196	25	activities	activity	NOUN
taxlaw-2821	196	26	,	,	PUNCT
taxlaw-2821	196	27	it	it	PRON
taxlaw-2821	196	28	is	be	AUX
taxlaw-2821	196	29	more	more	ADV
taxlaw-2821	196	30	a	a	DET
taxlaw-2821	196	31	drafting	drafting	NOUN
taxlaw-2821	196	32	constraint	constraint	NOUN
taxlaw-2821	196	33	at	at	ADP
taxlaw-2821	196	34	the	the	DET
taxlaw-2821	196	35	stage	stage	NOUN
taxlaw-2821	196	36	of	of	ADP
taxlaw-2821	196	37	the	the	DET
taxlaw-2821	196	38	organizational	organizational	ADJ
taxlaw-2821	196	39	test	test	NOUN
taxlaw-2821	196	40	than	than	ADP
taxlaw-2821	196	41	a	a	DET
taxlaw-2821	196	42	substantive	substantive	ADJ
taxlaw-2821	196	43	one	one	NOUN
taxlaw-2821	196	44	.	.	PUNCT
taxlaw-2821	197	1	48	48	NUM
taxlaw-2821	197	2	treas	trea	NOUN
taxlaw-2821	197	3	.	.	PUNCT
taxlaw-2821	198	1	reg	reg	PROPN
taxlaw-2821	198	2	.	.	PUNCT
taxlaw-2821	199	1	§	§	PROPN
taxlaw-2821	199	2	1.501(c)(3)-1(b)(4	1.501(c)(3)-1(b)(4	NUM
taxlaw-2821	199	3	)	)	PUNCT
taxlaw-2821	199	4	(	(	PUNCT
taxlaw-2821	199	5	2008	2008	NUM
taxlaw-2821	199	6	)	)	PUNCT
taxlaw-2821	199	7	.	.	PUNCT
taxlaw-2821	200	1	49	49	NUM
taxlaw-2821	200	2	see	see	VERB
taxlaw-2821	200	3	fishman	fishman	PROPN
taxlaw-2821	200	4	,	,	PUNCT
taxlaw-2821	200	5	supra	supra	PROPN
taxlaw-2821	200	6	note	note	NOUN
taxlaw-2821	200	7	32	32	NUM
taxlaw-2821	200	8	,	,	PUNCT
taxlaw-2821	200	9	at	at	ADP
taxlaw-2821	200	10	317	317	NUM
taxlaw-2821	200	11	.	.	PUNCT
taxlaw-2821	200	12	50	50	NUM
taxlaw-2821	200	13	treas	trea	NOUN
taxlaw-2821	200	14	.	.	PUNCT
taxlaw-2821	201	1	reg	reg	PROPN
taxlaw-2821	201	2	.	.	PUNCT
taxlaw-2821	202	1	§	§	PROPN
taxlaw-2821	202	2	1.501(c)(3)-1(c)(1	1.501(c)(3)-1(c)(1	NUM
taxlaw-2821	202	3	)	)	PUNCT
taxlaw-2821	202	4	(	(	PUNCT
taxlaw-2821	202	5	2008	2008	NUM
taxlaw-2821	202	6	)	)	PUNCT
taxlaw-2821	202	7	.	.	PUNCT
taxlaw-2821	203	1	51	51	NUM
taxlaw-2821	203	2	treas	trea	NOUN
taxlaw-2821	203	3	.	.	PUNCT
taxlaw-2821	204	1	reg	reg	PROPN
taxlaw-2821	204	2	.	.	PUNCT
taxlaw-2821	205	1	§	§	PROPN
taxlaw-2821	205	2	1.501(c)(3)-1(e	1.501(c)(3)-1(e	NUM
taxlaw-2821	205	3	)	)	PUNCT
taxlaw-2821	205	4	(	(	PUNCT
taxlaw-2821	205	5	2008	2008	NUM
taxlaw-2821	205	6	)	)	PUNCT
taxlaw-2821	205	7	.	.	PUNCT
taxlaw-2821	206	1	2013	2013	NUM
taxlaw-2821	206	2	]	]	PUNCT
taxlaw-2821	207	1	designing	design	VERB
taxlaw-2821	207	2	a	a	DET
taxlaw-2821	207	3	legal	legal	ADJ
taxlaw-2821	207	4	vehicle	vehicle	NOUN
taxlaw-2821	207	5	for	for	ADP
taxlaw-2821	207	6	social	social	ADJ
taxlaw-2821	207	7	enterprises	enterprise	NOUN
taxlaw-2821	207	8	:	:	PUNCT
taxlaw-2821	207	9	109	109	NUM
taxlaw-2821	207	10	an	an	DET
taxlaw-2821	207	11	issue	issue	NOUN
taxlaw-2821	207	12	spotting	spot	VERB
taxlaw-2821	207	13	exercise	exercise	NOUN
taxlaw-2821	207	14	as	as	SCONJ
taxlaw-2821	207	15	it	it	PRON
taxlaw-2821	207	16	furthers	further	VERB
taxlaw-2821	207	17	the	the	DET
taxlaw-2821	207	18	organization	organization	NOUN
taxlaw-2821	207	19	’s	’s	PART
taxlaw-2821	207	20	tax	tax	NOUN
taxlaw-2821	207	21	-	-	PUNCT
taxlaw-2821	207	22	exempt	exempt	ADJ
taxlaw-2821	207	23	purpose	purpose	NOUN
taxlaw-2821	207	24	and	and	CCONJ
taxlaw-2821	207	25	,	,	PUNCT
taxlaw-2821	207	26	if	if	SCONJ
taxlaw-2821	207	27	it	it	PRON
taxlaw-2821	207	28	does	do	VERB
taxlaw-2821	207	29	not	not	PART
taxlaw-2821	207	30	,	,	PUNCT
taxlaw-2821	207	31	so	so	ADV
taxlaw-2821	207	32	long	long	ADV
taxlaw-2821	207	33	as	as	SCONJ
taxlaw-2821	207	34	it	it	PRON
taxlaw-2821	207	35	does	do	AUX
taxlaw-2821	207	36	not	not	PART
taxlaw-2821	207	37	constitute	constitute	VERB
taxlaw-2821	207	38	the	the	DET
taxlaw-2821	207	39	primary	primary	ADJ
taxlaw-2821	207	40	purpose	purpose	NOUN
taxlaw-2821	207	41	of	of	ADP
taxlaw-2821	207	42	the	the	DET
taxlaw-2821	207	43	organization	organization	NOUN
taxlaw-2821	207	44	.	.	PUNCT
taxlaw-2821	208	1	”52	”52	PUNCT
taxlaw-2821	208	2	this	this	DET
taxlaw-2821	208	3	issue	issue	NOUN
taxlaw-2821	208	4	is	be	AUX
taxlaw-2821	208	5	critical	critical	ADJ
taxlaw-2821	208	6	for	for	ADP
taxlaw-2821	208	7	social	social	ADJ
taxlaw-2821	208	8	enterprises	enterprise	NOUN
taxlaw-2821	208	9	.	.	PUNCT
taxlaw-2821	209	1	it	it	PRON
taxlaw-2821	209	2	stems	stem	VERB
taxlaw-2821	209	3	from	from	ADP
taxlaw-2821	209	4	their	their	PRON
taxlaw-2821	209	5	business	business	NOUN
taxlaw-2821	209	6	model	model	NOUN
taxlaw-2821	209	7	that	that	PRON
taxlaw-2821	209	8	they	they	PRON
taxlaw-2821	209	9	aim	aim	VERB
taxlaw-2821	209	10	at	at	ADP
taxlaw-2821	209	11	achieving	achieve	VERB
taxlaw-2821	209	12	social	social	ADJ
taxlaw-2821	209	13	outcomes	outcome	NOUN
taxlaw-2821	209	14	through	through	ADP
taxlaw-2821	209	15	their	their	PRON
taxlaw-2821	209	16	very	very	ADJ
taxlaw-2821	209	17	business	business	NOUN
taxlaw-2821	209	18	activity	activity	NOUN
taxlaw-2821	209	19	.	.	PUNCT
taxlaw-2821	210	1	the	the	DET
taxlaw-2821	210	2	core	core	NOUN
taxlaw-2821	210	3	of	of	ADP
taxlaw-2821	210	4	the	the	DET
taxlaw-2821	210	5	notion	notion	NOUN
taxlaw-2821	210	6	of	of	ADP
taxlaw-2821	210	7	social	social	ADJ
taxlaw-2821	210	8	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	210	9	is	be	AUX
taxlaw-2821	210	10	that	that	SCONJ
taxlaw-2821	210	11	“	"	PUNCT
taxlaw-2821	210	12	social	social	ADJ
taxlaw-2821	210	13	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	210	14	use	use	VERB
taxlaw-2821	210	15	business	business	NOUN
taxlaw-2821	210	16	acumen	acuman	NOUN
taxlaw-2821	210	17	to	to	PART
taxlaw-2821	210	18	do	do	VERB
taxlaw-2821	210	19	well	well	ADV
taxlaw-2821	210	20	and	and	CCONJ
taxlaw-2821	210	21	do	do	VERB
taxlaw-2821	210	22	good	good	NOUN
taxlaw-2821	210	23	.	.	PUNCT
taxlaw-2821	211	1	”53	”53	ADV
taxlaw-2821	211	2	the	the	DET
taxlaw-2821	211	3	generation	generation	NOUN
taxlaw-2821	211	4	water	water	NOUN
taxlaw-2821	211	5	example54	example54	NOUN
taxlaw-2821	211	6	accurately	accurately	ADV
taxlaw-2821	211	7	illustrates	illustrate	VERB
taxlaw-2821	211	8	this	this	DET
taxlaw-2821	211	9	point	point	NOUN
taxlaw-2821	211	10	:	:	PUNCT
taxlaw-2821	211	11	the	the	DET
taxlaw-2821	211	12	business	business	NOUN
taxlaw-2821	211	13	activity	activity	NOUN
taxlaw-2821	211	14	contributes	contribute	VERB
taxlaw-2821	211	15	to	to	ADP
taxlaw-2821	211	16	the	the	DET
taxlaw-2821	211	17	development	development	NOUN
taxlaw-2821	211	18	of	of	ADP
taxlaw-2821	211	19	a	a	DET
taxlaw-2821	211	20	sustainable	sustainable	ADJ
taxlaw-2821	211	21	economy	economy	NOUN
taxlaw-2821	211	22	through	through	ADP
taxlaw-2821	211	23	the	the	DET
taxlaw-2821	211	24	employment	employment	NOUN
taxlaw-2821	211	25	of	of	ADP
taxlaw-2821	211	26	young	young	ADJ
taxlaw-2821	211	27	workers	worker	NOUN
taxlaw-2821	211	28	to	to	PART
taxlaw-2821	211	29	restore	restore	VERB
taxlaw-2821	211	30	landscapes	landscape	NOUN
taxlaw-2821	211	31	and	and	CCONJ
taxlaw-2821	211	32	promote	promote	VERB
taxlaw-2821	211	33	water	water	NOUN
taxlaw-2821	211	34	saving	saving	NOUN
taxlaw-2821	211	35	.	.	PUNCT
taxlaw-2821	212	1	consequently	consequently	ADV
taxlaw-2821	212	2	,	,	PUNCT
taxlaw-2821	212	3	a	a	DET
taxlaw-2821	212	4	genuine	genuine	ADJ
taxlaw-2821	212	5	social	social	ADJ
taxlaw-2821	212	6	enterprise	enterprise	NOUN
taxlaw-2821	212	7	typically	typically	ADV
taxlaw-2821	212	8	conducts	conduct	VERB
taxlaw-2821	212	9	a	a	DET
taxlaw-2821	212	10	business	business	NOUN
taxlaw-2821	212	11	-	-	PUNCT
taxlaw-2821	212	12	like	like	ADJ
taxlaw-2821	212	13	activity	activity	NOUN
taxlaw-2821	212	14	as	as	ADP
taxlaw-2821	212	15	its	its	PRON
taxlaw-2821	212	16	primary	primary	ADJ
taxlaw-2821	212	17	purpose	purpose	NOUN
taxlaw-2821	212	18	.	.	PUNCT
taxlaw-2821	213	1	thus	thus	ADV
taxlaw-2821	213	2	,	,	PUNCT
taxlaw-2821	213	3	social	social	ADJ
taxlaw-2821	213	4	enterprises	enterprise	NOUN
taxlaw-2821	213	5	that	that	PRON
taxlaw-2821	213	6	want	want	VERB
taxlaw-2821	213	7	to	to	PART
taxlaw-2821	213	8	adopt	adopt	VERB
taxlaw-2821	213	9	a	a	DET
taxlaw-2821	213	10	public	public	ADJ
taxlaw-2821	213	11	charity	charity	NOUN
taxlaw-2821	213	12	vehicle	vehicle	NOUN
taxlaw-2821	213	13	must	must	AUX
taxlaw-2821	213	14	ascertain	ascertain	VERB
taxlaw-2821	213	15	that	that	SCONJ
taxlaw-2821	213	16	their	their	PRON
taxlaw-2821	213	17	business	business	NOUN
taxlaw-2821	213	18	activity	activity	NOUN
taxlaw-2821	213	19	adequately	adequately	ADV
taxlaw-2821	213	20	furthers	further	VERB
taxlaw-2821	213	21	an	an	DET
taxlaw-2821	213	22	exempt	exempt	ADJ
taxlaw-2821	213	23	purpose	purpose	NOUN
taxlaw-2821	213	24	.	.	PUNCT
taxlaw-2821	214	1	to	to	PART
taxlaw-2821	214	2	determine	determine	VERB
taxlaw-2821	214	3	whether	whether	SCONJ
taxlaw-2821	214	4	the	the	DET
taxlaw-2821	214	5	business	business	NOUN
taxlaw-2821	214	6	activity	activity	NOUN
taxlaw-2821	214	7	furthers	further	VERB
taxlaw-2821	214	8	an	an	DET
taxlaw-2821	214	9	exempt	exempt	ADJ
taxlaw-2821	214	10	purpose	purpose	NOUN
taxlaw-2821	214	11	,	,	PUNCT
taxlaw-2821	214	12	the	the	DET
taxlaw-2821	214	13	treasury	treasury	PROPN
taxlaw-2821	214	14	regulation	regulation	NOUN
taxlaw-2821	214	15	first	first	ADV
taxlaw-2821	214	16	refers	refer	VERB
taxlaw-2821	214	17	to	to	ADP
taxlaw-2821	214	18	section	section	NOUN
taxlaw-2821	214	19	513	513	NUM
taxlaw-2821	214	20	of	of	ADP
taxlaw-2821	214	21	the	the	DET
taxlaw-2821	214	22	internal	internal	ADJ
taxlaw-2821	214	23	revenue	revenue	NOUN
taxlaw-2821	214	24	code	code	NOUN
taxlaw-2821	214	25	that	that	PRON
taxlaw-2821	214	26	defines	define	VERB
taxlaw-2821	214	27	“	"	PUNCT
taxlaw-2821	214	28	unrelated	unrelated	ADJ
taxlaw-2821	214	29	trade	trade	NOUN
taxlaw-2821	214	30	or	or	CCONJ
taxlaw-2821	214	31	business	business	NOUN
taxlaw-2821	214	32	”	"	PUNCT
taxlaw-2821	214	33	for	for	ADP
taxlaw-2821	214	34	the	the	DET
taxlaw-2821	214	35	application	application	NOUN
taxlaw-2821	214	36	of	of	ADP
taxlaw-2821	214	37	the	the	DET
taxlaw-2821	214	38	unrelated	unrelated	ADJ
taxlaw-2821	214	39	business	business	NOUN
taxlaw-2821	214	40	income	income	NOUN
taxlaw-2821	214	41	tax	tax	NOUN
taxlaw-2821	214	42	.	.	PUNCT
taxlaw-2821	215	1	section	section	NOUN
taxlaw-2821	215	2	513	513	NUM
taxlaw-2821	215	3	defines	define	NOUN
taxlaw-2821	215	4	“	"	PUNCT
taxlaw-2821	215	5	unrelated	unrelated	ADJ
taxlaw-2821	215	6	trade	trade	NOUN
taxlaw-2821	215	7	or	or	CCONJ
taxlaw-2821	215	8	business	business	NOUN
taxlaw-2821	215	9	”	"	PUNCT
taxlaw-2821	215	10	as	as	ADP
taxlaw-2821	215	11	any	any	DET
taxlaw-2821	215	12	trade	trade	NOUN
taxlaw-2821	215	13	or	or	CCONJ
taxlaw-2821	215	14	business	business	NOUN
taxlaw-2821	215	15	the	the	DET
taxlaw-2821	215	16	conduct	conduct	NOUN
taxlaw-2821	215	17	of	of	ADP
taxlaw-2821	215	18	which	which	PRON
taxlaw-2821	215	19	is	be	AUX
taxlaw-2821	215	20	not	not	PART
taxlaw-2821	215	21	substantially	substantially	ADV
taxlaw-2821	215	22	related	relate	VERB
taxlaw-2821	215	23	to	to	ADP
taxlaw-2821	215	24	the	the	DET
taxlaw-2821	215	25	tax	tax	NOUN
taxlaw-2821	215	26	exempt	exempt	ADJ
taxlaw-2821	215	27	purpose	purpose	NOUN
taxlaw-2821	215	28	,	,	PUNCT
taxlaw-2821	215	29	aside	aside	ADV
taxlaw-2821	215	30	from	from	ADP
taxlaw-2821	215	31	the	the	DET
taxlaw-2821	215	32	need	need	NOUN
taxlaw-2821	215	33	of	of	ADP
taxlaw-2821	215	34	such	such	ADJ
taxlaw-2821	215	35	organization	organization	NOUN
taxlaw-2821	215	36	for	for	ADP
taxlaw-2821	215	37	income	income	NOUN
taxlaw-2821	215	38	or	or	CCONJ
taxlaw-2821	215	39	funds	fund	NOUN
taxlaw-2821	215	40	or	or	CCONJ
taxlaw-2821	215	41	the	the	DET
taxlaw-2821	215	42	use	use	NOUN
taxlaw-2821	215	43	it	it	PRON
taxlaw-2821	215	44	makes	make	VERB
taxlaw-2821	215	45	of	of	ADP
taxlaw-2821	215	46	the	the	DET
taxlaw-2821	215	47	profits	profit	NOUN
taxlaw-2821	215	48	derived.55	derived.55	ADJ
taxlaw-2821	215	49	treasury	treasury	NOUN
taxlaw-2821	215	50	regulation	regulation	NOUN
taxlaw-2821	215	51	section	section	NOUN
taxlaw-2821	215	52	1.513	1.513	NUM
taxlaw-2821	215	53	-	-	SYM
taxlaw-2821	215	54	1	1	NUM
taxlaw-2821	215	55	provides	provide	VERB
taxlaw-2821	215	56	more	more	ADJ
taxlaw-2821	215	57	guidance	guidance	NOUN
taxlaw-2821	215	58	in	in	ADP
taxlaw-2821	215	59	the	the	DET
taxlaw-2821	215	60	definition	definition	NOUN
taxlaw-2821	215	61	of	of	ADP
taxlaw-2821	215	62	unrelated	unrelated	ADJ
taxlaw-2821	215	63	trade	trade	NOUN
taxlaw-2821	215	64	or	or	CCONJ
taxlaw-2821	215	65	business	business	NOUN
taxlaw-2821	215	66	.	.	PUNCT
taxlaw-2821	216	1	pursuant	pursuant	ADJ
taxlaw-2821	216	2	to	to	ADP
taxlaw-2821	216	3	the	the	DET
taxlaw-2821	216	4	regulation	regulation	NOUN
taxlaw-2821	216	5	,	,	PUNCT
taxlaw-2821	216	6	a	a	DET
taxlaw-2821	216	7	business	business	NOUN
taxlaw-2821	216	8	is	be	AUX
taxlaw-2821	216	9	related	relate	VERB
taxlaw-2821	216	10	to	to	PART
taxlaw-2821	216	11	exempt	exempt	VERB
taxlaw-2821	216	12	purposes	purpose	NOUN
taxlaw-2821	216	13	only	only	ADV
taxlaw-2821	216	14	where	where	SCONJ
taxlaw-2821	216	15	the	the	DET
taxlaw-2821	216	16	conduct	conduct	NOUN
taxlaw-2821	216	17	of	of	ADP
taxlaw-2821	216	18	the	the	DET
taxlaw-2821	216	19	business	business	NOUN
taxlaw-2821	216	20	activities	activity	NOUN
taxlaw-2821	216	21	has	have	VERB
taxlaw-2821	216	22	a	a	DET
taxlaw-2821	216	23	causal	causal	ADJ
taxlaw-2821	216	24	relationship	relationship	NOUN
taxlaw-2821	216	25	to	to	ADP
taxlaw-2821	216	26	the	the	DET
taxlaw-2821	216	27	achievement	achievement	NOUN
taxlaw-2821	216	28	of	of	ADP
taxlaw-2821	216	29	exempt	exempt	ADJ
taxlaw-2821	216	30	purposes	purpose	NOUN
taxlaw-2821	216	31	(	(	PUNCT
taxlaw-2821	216	32	other	other	ADJ
taxlaw-2821	216	33	than	than	ADP
taxlaw-2821	216	34	through	through	ADP
taxlaw-2821	216	35	the	the	DET
taxlaw-2821	216	36	production	production	NOUN
taxlaw-2821	216	37	of	of	ADP
taxlaw-2821	216	38	income).56	income).56	X
taxlaw-2821	216	39	it	it	PRON
taxlaw-2821	216	40	is	be	AUX
taxlaw-2821	216	41	then	then	ADV
taxlaw-2821	216	42	substantially	substantially	ADV
taxlaw-2821	216	43	related	relate	VERB
taxlaw-2821	216	44	only	only	ADV
taxlaw-2821	216	45	if	if	SCONJ
taxlaw-2821	216	46	the	the	DET
taxlaw-2821	216	47	causal	causal	ADJ
taxlaw-2821	216	48	relationship	relationship	NOUN
taxlaw-2821	216	49	is	be	AUX
taxlaw-2821	216	50	a	a	DET
taxlaw-2821	216	51	substantial	substantial	ADJ
taxlaw-2821	216	52	one	one	NUM
taxlaw-2821	216	53	,	,	PUNCT
taxlaw-2821	216	54	i.e.	i.e.	X
taxlaw-2821	216	55	if	if	SCONJ
taxlaw-2821	216	56	the	the	DET
taxlaw-2821	216	57	business	business	NOUN
taxlaw-2821	216	58	activity	activity	NOUN
taxlaw-2821	216	59	contributes	contribute	VERB
taxlaw-2821	216	60	importantly	importantly	ADV
taxlaw-2821	216	61	to	to	ADP
taxlaw-2821	216	62	the	the	DET
taxlaw-2821	216	63	accomplishment	accomplishment	NOUN
taxlaw-2821	216	64	of	of	ADP
taxlaw-2821	216	65	those	those	DET
taxlaw-2821	216	66	exempt	exempt	ADJ
taxlaw-2821	216	67	purposes.57	purposes.57	NOUN
taxlaw-2821	216	68	whether	whether	SCONJ
taxlaw-2821	216	69	a	a	DET
taxlaw-2821	216	70	business	business	NOUN
taxlaw-2821	216	71	-	-	PUNCT
taxlaw-2821	216	72	like	like	ADJ
taxlaw-2821	216	73	activity	activity	NOUN
taxlaw-2821	216	74	importantly	importantly	ADV
taxlaw-2821	216	75	contributes	contribute	VERB
taxlaw-2821	216	76	to	to	ADP
taxlaw-2821	216	77	an	an	DET
taxlaw-2821	216	78	exempt	exempt	ADJ
taxlaw-2821	216	79	purpose	purpose	NOUN
taxlaw-2821	216	80	thus	thus	ADV
taxlaw-2821	216	81	requires	require	VERB
taxlaw-2821	216	82	a	a	DET
taxlaw-2821	216	83	fact	fact	NOUN
taxlaw-2821	216	84	-	-	PUNCT
taxlaw-2821	216	85	intensive	intensive	ADJ
taxlaw-2821	216	86	inquiry	inquiry	NOUN
taxlaw-2821	216	87	and	and	CCONJ
taxlaw-2821	216	88	highly	highly	ADV
taxlaw-2821	216	89	depends	depend	VERB
taxlaw-2821	216	90	on	on	ADP
taxlaw-2821	216	91	the	the	DET
taxlaw-2821	216	92	circumstances.58	circumstances.58	NOUN
taxlaw-2821	216	93	to	to	ADP
taxlaw-2821	216	94	this	this	DET
taxlaw-2821	216	95	end	end	NOUN
taxlaw-2821	216	96	,	,	PUNCT
taxlaw-2821	216	97	the	the	DET
taxlaw-2821	216	98	regulation	regulation	NOUN
taxlaw-2821	216	99	indicates	indicate	VERB
taxlaw-2821	216	100	that	that	SCONJ
taxlaw-2821	216	101	when	when	SCONJ
taxlaw-2821	216	102	assessing	assess	VERB
taxlaw-2821	216	103	this	this	DET
taxlaw-2821	216	104	“	"	PUNCT
taxlaw-2821	216	105	important	important	ADJ
taxlaw-2821	216	106	contribution	contribution	NOUN
taxlaw-2821	216	107	”	"	PUNCT
taxlaw-2821	216	108	criterion	criterion	NOUN
taxlaw-2821	216	109	,	,	PUNCT
taxlaw-2821	216	110	the	the	DET
taxlaw-2821	216	111	size	size	NOUN
taxlaw-2821	216	112	and	and	CCONJ
taxlaw-2821	216	113	extent	extent	NOUN
taxlaw-2821	216	114	of	of	ADP
taxlaw-2821	216	115	the	the	DET
taxlaw-2821	216	116	activities	activity	NOUN
taxlaw-2821	216	117	involved	involve	VERB
taxlaw-2821	216	118	must	must	AUX
taxlaw-2821	216	119	be	be	AUX
taxlaw-2821	216	120	considered	consider	VERB
taxlaw-2821	216	121	in	in	ADP
taxlaw-2821	216	122	relation	relation	NOUN
taxlaw-2821	216	123	to	to	ADP
taxlaw-2821	216	124	the	the	DET
taxlaw-2821	216	125	nature	nature	NOUN
taxlaw-2821	216	126	and	and	CCONJ
taxlaw-2821	216	127	extent	extent	NOUN
taxlaw-2821	216	128	of	of	ADP
taxlaw-2821	216	129	the	the	DET
taxlaw-2821	216	130	exempt	exempt	ADJ
taxlaw-2821	216	131	function	function	NOUN
taxlaw-2821	216	132	which	which	PRON
taxlaw-2821	216	133	they	they	PRON
taxlaw-2821	216	134	purport	purport	VERB
taxlaw-2821	216	135	to	to	ADP
taxlaw-2821	216	136	serve.59	serve.59	PROPN
taxlaw-2821	216	137	indeed	indeed	ADV
taxlaw-2821	216	138	,	,	PUNCT
taxlaw-2821	216	139	the	the	DET
taxlaw-2821	216	140	scale	scale	NOUN
taxlaw-2821	216	141	of	of	ADP
taxlaw-2821	216	142	the	the	DET
taxlaw-2821	216	143	business	business	NOUN
taxlaw-2821	216	144	activity	activity	NOUN
taxlaw-2821	216	145	must	must	AUX
taxlaw-2821	216	146	not	not	PART
taxlaw-2821	216	147	exceed	exceed	VERB
taxlaw-2821	216	148	what	what	PRON
taxlaw-2821	216	149	is	be	AUX
taxlaw-2821	216	150	reasonably	reasonably	ADV
taxlaw-2821	216	151	necessary	necessary	ADJ
taxlaw-2821	216	152	for	for	ADP
taxlaw-2821	216	153	performance	performance	NOUN
taxlaw-2821	216	154	of	of	ADP
taxlaw-2821	216	155	the	the	DET
taxlaw-2821	216	156	exempt	exempt	ADJ
taxlaw-2821	216	157	purpose.60	purpose.60	NOUN
taxlaw-2821	216	158	if	if	SCONJ
taxlaw-2821	216	159	the	the	DET
taxlaw-2821	216	160	business	business	NOUN
taxlaw-2821	216	161	is	be	AUX
taxlaw-2821	216	162	carried	carry	VERB
taxlaw-2821	216	163	on	on	ADP
taxlaw-2821	216	164	at	at	ADP
taxlaw-2821	216	165	a	a	DET
taxlaw-2821	216	166	larger	large	ADJ
taxlaw-2821	216	167	scale	scale	NOUN
taxlaw-2821	216	168	than	than	ADP
taxlaw-2821	216	169	what	what	PRON
taxlaw-2821	216	170	the	the	DET
taxlaw-2821	216	171	needs	need	NOUN
taxlaw-2821	216	172	of	of	ADP
taxlaw-2821	216	173	the	the	DET
taxlaw-2821	216	174	exempt	exempt	ADJ
taxlaw-2821	216	175	function	function	NOUN
taxlaw-2821	216	176	reasonably	reasonably	ADV
taxlaw-2821	216	177	require	require	VERB
taxlaw-2821	216	178	,	,	PUNCT
taxlaw-2821	216	179	then	then	ADV
taxlaw-2821	216	180	this	this	DET
taxlaw-2821	216	181	business	business	NOUN
taxlaw-2821	216	182	is	be	AUX
taxlaw-2821	216	183	unrelated	unrelated	ADJ
taxlaw-2821	216	184	to	to	ADP
taxlaw-2821	216	185	the	the	DET
taxlaw-2821	216	186	exempt	exempt	ADJ
taxlaw-2821	216	187	purpose.61	purpose.61	NOUN
taxlaw-2821	216	188	as	as	ADP
taxlaw-2821	216	189	a	a	DET
taxlaw-2821	216	190	consequence	consequence	NOUN
taxlaw-2821	216	191	,	,	PUNCT
taxlaw-2821	216	192	if	if	SCONJ
taxlaw-2821	216	193	this	this	DET
taxlaw-2821	216	194	activity	activity	NOUN
taxlaw-2821	216	195	is	be	AUX
taxlaw-2821	216	196	a	a	DET
taxlaw-2821	216	197	primary	primary	ADJ
taxlaw-2821	216	198	one	one	NOUN
taxlaw-2821	216	199	in	in	ADP
taxlaw-2821	216	200	the	the	DET
taxlaw-2821	216	201	organization	organization	NOUN
taxlaw-2821	216	202	,	,	PUNCT
taxlaw-2821	216	203	then	then	ADV
taxlaw-2821	216	204	the	the	DET
taxlaw-2821	216	205	tax	tax	NOUN
taxlaw-2821	216	206	-	-	PUNCT
taxlaw-2821	216	207	exempt	exempt	ADJ
taxlaw-2821	216	208	status	status	NOUN
taxlaw-2821	216	209	will	will	AUX
taxlaw-2821	216	210	be	be	AUX
taxlaw-2821	216	211	jeopardized.62	jeopardized.62	NOUN
taxlaw-2821	216	212	although	although	SCONJ
taxlaw-2821	216	213	this	this	DET
taxlaw-2821	216	214	understanding	understanding	NOUN
taxlaw-2821	216	215	of	of	ADP
taxlaw-2821	216	216	the	the	DET
taxlaw-2821	216	217	regulations	regulation	NOUN
taxlaw-2821	216	218	“	"	PUNCT
taxlaw-2821	216	219	loosely	loosely	ADV
taxlaw-2821	216	220	links	link	VERB
taxlaw-2821	216	221	the	the	DET
taxlaw-2821	216	222	exemption	exemption	NOUN
taxlaw-2821	216	223	qualification	qualification	NOUN
taxlaw-2821	216	224	question	question	NOUN
taxlaw-2821	216	225	with	with	ADP
taxlaw-2821	216	226	the	the	DET
taxlaw-2821	216	227	ubit	ubit	PROPN
taxlaw-2821	216	228	relatedness	relatedness	NOUN
taxlaw-2821	216	229	standard	standard	NOUN
taxlaw-2821	216	230	,	,	PUNCT
taxlaw-2821	216	231	”	"	PUNCT
taxlaw-2821	216	232	it	it	PRON
taxlaw-2821	216	233	underscores	underscore	VERB
taxlaw-2821	216	234	the	the	DET
taxlaw-2821	216	235	issues	issue	NOUN
taxlaw-2821	216	236	that	that	PRON
taxlaw-2821	216	237	double	double	VERB
taxlaw-2821	216	238	bottom	bottom	NOUN
taxlaw-2821	216	239	52	52	NUM
taxlaw-2821	216	240	cameron	cameron	PROPN
taxlaw-2821	216	241	holland	holland	PROPN
taxlaw-2821	216	242	,	,	PUNCT
taxlaw-2821	216	243	engaging	engage	VERB
taxlaw-2821	216	244	in	in	ADP
taxlaw-2821	216	245	a	a	DET
taxlaw-2821	216	246	trade	trade	NOUN
taxlaw-2821	216	247	or	or	CCONJ
taxlaw-2821	216	248	business	business	NOUN
taxlaw-2821	216	249	as	as	ADP
taxlaw-2821	216	250	a	a	DET
taxlaw-2821	216	251	501(c)(3	501(c)(3	NUM
taxlaw-2821	216	252	)	)	PUNCT
taxlaw-2821	216	253	organization	organization	NOUN
taxlaw-2821	216	254	,	,	PUNCT
taxlaw-2821	216	255	http://cameronholland.co	http://cameronholland.co	PROPN
taxlaw-2821	216	256	m	m	PROPN
taxlaw-2821	216	257	/	/	SYM
taxlaw-2821	216	258	engaging	engage	VERB
taxlaw-2821	216	259	-	-	PUNCT
taxlaw-2821	216	260	in	in	ADP
taxlaw-2821	216	261	-	-	PUNCT
taxlaw-2821	216	262	a	a	DET
taxlaw-2821	216	263	-	-	PUNCT
taxlaw-2821	216	264	trade	trade	NOUN
taxlaw-2821	216	265	-	-	PUNCT
taxlaw-2821	216	266	or	or	CCONJ
taxlaw-2821	216	267	-	-	PUNCT
taxlaw-2821	216	268	business	business	NOUN
taxlaw-2821	216	269	-	-	PUNCT
taxlaw-2821	216	270	as	as	ADP
taxlaw-2821	216	271	-	-	PUNCT
taxlaw-2821	216	272	a-501c3	a-501c3	NOUN
taxlaw-2821	216	273	-	-	PUNCT
taxlaw-2821	216	274	organization/	organization/	PROPN
taxlaw-2821	216	275	(	(	PUNCT
taxlaw-2821	216	276	last	last	ADV
taxlaw-2821	216	277	visited	visit	VERB
taxlaw-2821	216	278	nov	nov	PROPN
taxlaw-2821	216	279	.	.	PROPN
taxlaw-2821	216	280	8	8	NUM
taxlaw-2821	216	281	,	,	PUNCT
taxlaw-2821	216	282	2013	2013	NUM
taxlaw-2821	216	283	)	)	PUNCT
taxlaw-2821	216	284	.	.	PUNCT
taxlaw-2821	217	1	53	53	NUM
taxlaw-2821	217	2	raed	raed	NOUN
taxlaw-2821	217	3	elaydi	elaydi	NOUN
taxlaw-2821	217	4	,	,	PUNCT
taxlaw-2821	217	5	do	do	VERB
taxlaw-2821	217	6	well	well	ADV
taxlaw-2821	217	7	and	and	CCONJ
taxlaw-2821	217	8	do	do	VERB
taxlaw-2821	217	9	good	good	NOUN
taxlaw-2821	217	10	:	:	PUNCT
taxlaw-2821	217	11	how	how	SCONJ
taxlaw-2821	217	12	social	social	ADJ
taxlaw-2821	217	13	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	217	14	is	be	AUX
taxlaw-2821	217	15	changing	change	VERB
taxlaw-2821	217	16	the	the	DET
taxlaw-2821	217	17	world	world	NOUN
taxlaw-2821	217	18	,	,	PUNCT
taxlaw-2821	217	19	roosevelt	roosevelt	PROPN
taxlaw-2821	217	20	rev	rev	VERB
taxlaw-2821	217	21	.	.	PROPN
taxlaw-2821	217	22	,	,	PUNCT
taxlaw-2821	217	23	fall	fall	VERB
taxlaw-2821	217	24	2012	2012	NUM
taxlaw-2821	217	25	,	,	PUNCT
taxlaw-2821	217	26	at	at	ADP
taxlaw-2821	217	27	18	18	NUM
taxlaw-2821	217	28	,	,	PUNCT
taxlaw-2821	217	29	19	19	NUM
taxlaw-2821	217	30	,	,	PUNCT
taxlaw-2821	217	31	available	available	ADJ
taxlaw-2821	217	32	at	at	ADP
taxlaw-2821	217	33	http://www.roosevelt.edu/~/media/files/pdfs/rooseveltreview	http://www.roosevelt.edu/~/media/files/pdfs/rooseveltreview	NOUN
taxlaw-2821	217	34	/rrfall2012_pdf.ashx	/rrfall2012_pdf.ashx	PUNCT
taxlaw-2821	217	35	54	54	NUM
taxlaw-2821	217	36	see	see	VERB
taxlaw-2821	217	37	generation	generation	NOUN
taxlaw-2821	217	38	water	water	NOUN
taxlaw-2821	217	39	,	,	PUNCT
taxlaw-2821	217	40	supra	supra	PROPN
taxlaw-2821	217	41	note	note	NOUN
taxlaw-2821	217	42	21	21	NUM
taxlaw-2821	217	43	.	.	PUNCT
taxlaw-2821	217	44	55	55	NUM
taxlaw-2821	217	45	i.r.c	i.r.c	NOUN
taxlaw-2821	217	46	.	.	PUNCT
taxlaw-2821	218	1	§	§	PROPN
taxlaw-2821	218	2	513(a	513(a	NUM
taxlaw-2821	218	3	)	)	PUNCT
taxlaw-2821	218	4	(	(	PUNCT
taxlaw-2821	218	5	2012	2012	NUM
taxlaw-2821	218	6	)	)	PUNCT
taxlaw-2821	218	7	.	.	PUNCT
taxlaw-2821	219	1	56	56	NUM
taxlaw-2821	219	2	treas	trea	NOUN
taxlaw-2821	219	3	.	.	PUNCT
taxlaw-2821	220	1	reg	reg	PROPN
taxlaw-2821	220	2	.	.	PUNCT
taxlaw-2821	221	1	§	§	PROPN
taxlaw-2821	221	2	1.513	1.513	NUM
taxlaw-2821	221	3	-	-	SYM
taxlaw-2821	221	4	1(d)(2	1(d)(2	NUM
taxlaw-2821	221	5	)	)	PUNCT
taxlaw-2821	221	6	(	(	PUNCT
taxlaw-2821	221	7	1983	1983	NUM
taxlaw-2821	221	8	)	)	PUNCT
taxlaw-2821	221	9	.	.	PUNCT
taxlaw-2821	222	1	57	57	NUM
taxlaw-2821	223	1	i	i	PRON
taxlaw-2821	223	2	d.	d.	PROPN
taxlaw-2821	223	3	58	58	NUM
taxlaw-2821	224	1	i	i	PRON
taxlaw-2821	224	2	d.	d.	PROPN
taxlaw-2821	224	3	59	59	NUM
taxlaw-2821	224	4	treas	treas	PROPN
taxlaw-2821	224	5	.	.	PUNCT
taxlaw-2821	225	1	reg	reg	PROPN
taxlaw-2821	225	2	.	.	PUNCT
taxlaw-2821	226	1	§	§	PROPN
taxlaw-2821	226	2	1.513	1.513	NUM
taxlaw-2821	226	3	-	-	SYM
taxlaw-2821	226	4	1(d)(3	1(d)(3	NUM
taxlaw-2821	226	5	)	)	PUNCT
taxlaw-2821	226	6	(	(	PUNCT
taxlaw-2821	226	7	1983	1983	NUM
taxlaw-2821	226	8	)	)	PUNCT
taxlaw-2821	226	9	.	.	PUNCT
taxlaw-2821	227	1	60	60	NUM
taxlaw-2821	228	1	i	i	PRON
taxlaw-2821	228	2	d.	d.	PROPN
taxlaw-2821	228	3	61	61	NUM
taxlaw-2821	228	4	i	i	PRON
taxlaw-2821	228	5	d.	d.	PROPN
taxlaw-2821	228	6	62	62	NUM
taxlaw-2821	228	7	otherwise	otherwise	ADV
taxlaw-2821	228	8	,	,	PUNCT
taxlaw-2821	228	9	the	the	DET
taxlaw-2821	228	10	exempt	exempt	ADJ
taxlaw-2821	228	11	status	status	NOUN
taxlaw-2821	228	12	is	be	AUX
taxlaw-2821	228	13	not	not	PART
taxlaw-2821	228	14	affected	affect	VERB
taxlaw-2821	228	15	but	but	CCONJ
taxlaw-2821	228	16	the	the	DET
taxlaw-2821	228	17	gross	gross	ADJ
taxlaw-2821	228	18	income	income	NOUN
taxlaw-2821	228	19	from	from	ADP
taxlaw-2821	228	20	this	this	DET
taxlaw-2821	228	21	unrelated	unrelated	ADJ
taxlaw-2821	228	22	activity	activity	NOUN
taxlaw-2821	228	23	,	,	PUNCT
taxlaw-2821	228	24	i.e.	i.e.	X
taxlaw-2821	228	25	that	that	DET
taxlaw-2821	228	26	portion	portion	NOUN
taxlaw-2821	228	27	of	of	ADP
taxlaw-2821	228	28	the	the	DET
taxlaw-2821	228	29	activities	activity	NOUN
taxlaw-2821	228	30	in	in	ADP
taxlaw-2821	228	31	excess	excess	NOUN
taxlaw-2821	228	32	of	of	ADP
taxlaw-2821	228	33	the	the	DET
taxlaw-2821	228	34	needs	need	NOUN
taxlaw-2821	228	35	of	of	ADP
taxlaw-2821	228	36	exempt	exempt	ADJ
taxlaw-2821	228	37	functions	function	NOUN
taxlaw-2821	228	38	,	,	PUNCT
taxlaw-2821	228	39	will	will	AUX
taxlaw-2821	228	40	be	be	AUX
taxlaw-2821	228	41	subject	subject	ADJ
taxlaw-2821	228	42	to	to	ADP
taxlaw-2821	228	43	the	the	DET
taxlaw-2821	228	44	unrelated	unrelated	ADJ
taxlaw-2821	228	45	business	business	NOUN
taxlaw-2821	228	46	income	income	NOUN
taxlaw-2821	228	47	tax	tax	NOUN
taxlaw-2821	228	48	.	.	PUNCT
taxlaw-2821	229	1	see	see	VERB
taxlaw-2821	229	2	26	26	NUM
taxlaw-2821	229	3	u.s.c	u.s.c	ADJ
taxlaw-2821	229	4	.	.	PUNCT
taxlaw-2821	230	1	§	§	PROPN
taxlaw-2821	230	2	511	511	NUM
taxlaw-2821	230	3	(	(	PUNCT
taxlaw-2821	230	4	2012	2012	NUM
taxlaw-2821	230	5	)	)	PUNCT
taxlaw-2821	230	6	;	;	PUNCT
taxlaw-2821	230	7	26	26	NUM
taxlaw-2821	230	8	u.s.c	u.s.c	NOUN
taxlaw-2821	230	9	.	.	PUNCT
taxlaw-2821	231	1	§	§	PROPN
taxlaw-2821	231	2	512	512	NUM
taxlaw-2821	231	3	(	(	PUNCT
taxlaw-2821	231	4	2012	2012	NUM
taxlaw-2821	231	5	)	)	PUNCT
taxlaw-2821	231	6	;	;	PUNCT
taxlaw-2821	231	7	26	26	NUM
taxlaw-2821	231	8	u.s.c	u.s.c	NOUN
taxlaw-2821	231	9	.	.	PUNCT
taxlaw-2821	232	1	§	§	PROPN
taxlaw-2821	232	2	513	513	NUM
taxlaw-2821	232	3	(	(	PUNCT
taxlaw-2821	232	4	2012	2012	NUM
taxlaw-2821	232	5	)	)	PUNCT
taxlaw-2821	232	6	.	.	PUNCT
taxlaw-2821	233	1	110	110	NUM
taxlaw-2821	233	2	columbia	columbia	PROPN
taxlaw-2821	233	3	journal	journal	PROPN
taxlaw-2821	233	4	of	of	ADP
taxlaw-2821	233	5	tax	tax	NOUN
taxlaw-2821	233	6	law	law	NOUN
taxlaw-2821	233	7	[	[	X
taxlaw-2821	233	8	vol.5:100	vol.5:100	PROPN
taxlaw-2821	233	9	line	line	NOUN
taxlaw-2821	233	10	entities	entity	NOUN
taxlaw-2821	233	11	face	face	VERB
taxlaw-2821	233	12	if	if	SCONJ
taxlaw-2821	233	13	they	they	PRON
taxlaw-2821	233	14	adopt	adopt	VERB
taxlaw-2821	233	15	a	a	DET
taxlaw-2821	233	16	501(c)(3	501(c)(3	NUM
taxlaw-2821	233	17	)	)	PUNCT
taxlaw-2821	233	18	vehicle	vehicle	NOUN
taxlaw-2821	233	19	.	.	PUNCT
taxlaw-2821	234	1	notably	notably	ADV
taxlaw-2821	234	2	,	,	PUNCT
taxlaw-2821	234	3	they	they	PRON
taxlaw-2821	234	4	often	often	ADV
taxlaw-2821	234	5	conduct	conduct	VERB
taxlaw-2821	234	6	their	their	PRON
taxlaw-2821	234	7	business	business	NOUN
taxlaw-2821	234	8	activity	activity	NOUN
taxlaw-2821	234	9	at	at	ADP
taxlaw-2821	234	10	a	a	DET
taxlaw-2821	234	11	larger	large	ADJ
taxlaw-2821	234	12	scale	scale	NOUN
taxlaw-2821	234	13	than	than	SCONJ
taxlaw-2821	234	14	reasonably	reasonably	ADV
taxlaw-2821	234	15	needed	need	VERB
taxlaw-2821	234	16	for	for	ADP
taxlaw-2821	234	17	their	their	PRON
taxlaw-2821	234	18	exempt	exempt	ADJ
taxlaw-2821	234	19	purpose	purpose	NOUN
taxlaw-2821	234	20	as	as	SCONJ
taxlaw-2821	234	21	they	they	PRON
taxlaw-2821	234	22	aim	aim	VERB
taxlaw-2821	234	23	at	at	ADP
taxlaw-2821	234	24	creating	create	VERB
taxlaw-2821	234	25	economic	economic	ADJ
taxlaw-2821	234	26	wealth	wealth	NOUN
taxlaw-2821	234	27	along	along	ADP
taxlaw-2821	234	28	with	with	ADP
taxlaw-2821	234	29	social	social	ADJ
taxlaw-2821	234	30	benefits.63	benefits.63	PROPN
taxlaw-2821	234	31	further	far	ADV
taxlaw-2821	234	32	,	,	PUNCT
taxlaw-2821	234	33	this	this	DET
taxlaw-2821	234	34	area	area	NOUN
taxlaw-2821	234	35	of	of	ADP
taxlaw-2821	234	36	tax	tax	NOUN
taxlaw-2821	234	37	law	law	NOUN
taxlaw-2821	234	38	is	be	AUX
taxlaw-2821	234	39	particularly	particularly	ADV
taxlaw-2821	234	40	blurry	blurry	ADJ
taxlaw-2821	234	41	and	and	CCONJ
taxlaw-2821	234	42	fact	fact	NOUN
taxlaw-2821	234	43	-	-	PUNCT
taxlaw-2821	234	44	specific	specific	ADJ
taxlaw-2821	234	45	.	.	PUNCT
taxlaw-2821	235	1	as	as	ADP
taxlaw-2821	235	2	a	a	DET
taxlaw-2821	235	3	result	result	NOUN
taxlaw-2821	235	4	,	,	PUNCT
taxlaw-2821	235	5	even	even	ADV
taxlaw-2821	235	6	if	if	SCONJ
taxlaw-2821	235	7	there	there	PRON
taxlaw-2821	235	8	is	be	VERB
taxlaw-2821	235	9	a	a	DET
taxlaw-2821	235	10	strong	strong	ADJ
taxlaw-2821	235	11	argument	argument	NOUN
taxlaw-2821	235	12	that	that	SCONJ
taxlaw-2821	235	13	the	the	DET
taxlaw-2821	235	14	business	business	NOUN
taxlaw-2821	235	15	activity	activity	NOUN
taxlaw-2821	235	16	importantly	importantly	ADV
taxlaw-2821	235	17	contributes	contribute	VERB
taxlaw-2821	235	18	to	to	ADP
taxlaw-2821	235	19	the	the	DET
taxlaw-2821	235	20	exempt	exempt	ADJ
taxlaw-2821	235	21	purpose	purpose	NOUN
taxlaw-2821	235	22	,	,	PUNCT
taxlaw-2821	235	23	the	the	DET
taxlaw-2821	235	24	internal	internal	ADJ
taxlaw-2821	235	25	revenue	revenue	NOUN
taxlaw-2821	235	26	service	service	NOUN
taxlaw-2821	235	27	often	often	ADV
taxlaw-2821	235	28	applies	apply	VERB
taxlaw-2821	235	29	“	"	PUNCT
taxlaw-2821	235	30	an	an	DET
taxlaw-2821	235	31	amorphous	amorphous	ADJ
taxlaw-2821	235	32	‘	'	PUNCT
taxlaw-2821	235	33	all	all	DET
taxlaw-2821	235	34	the	the	DET
taxlaw-2821	235	35	facts	fact	NOUN
taxlaw-2821	235	36	and	and	CCONJ
taxlaw-2821	235	37	circumstances	circumstance	NOUN
taxlaw-2821	235	38	’	'	PUNCT
taxlaw-2821	235	39	smell	smell	NOUN
taxlaw-2821	235	40	test	test	NOUN
taxlaw-2821	235	41	that	that	PRON
taxlaw-2821	235	42	never	never	ADV
taxlaw-2821	235	43	even	even	ADV
taxlaw-2821	235	44	mentions	mention	VERB
taxlaw-2821	235	45	the	the	DET
taxlaw-2821	235	46	ubit	ubit	NOUN
taxlaw-2821	235	47	.	.	PUNCT
taxlaw-2821	236	1	”64	”64	PROPN
taxlaw-2821	236	2	under	under	ADP
taxlaw-2821	236	3	the	the	DET
taxlaw-2821	236	4	so	so	ADV
taxlaw-2821	236	5	-	-	PUNCT
taxlaw-2821	236	6	called	call	VERB
taxlaw-2821	236	7	“	"	PUNCT
taxlaw-2821	236	8	commerciality	commerciality	NOUN
taxlaw-2821	236	9	doctrine,”65	doctrine,”65	VERB
taxlaw-2821	236	10	the	the	DET
taxlaw-2821	236	11	focus	focus	NOUN
taxlaw-2821	236	12	is	be	AUX
taxlaw-2821	236	13	on	on	ADP
taxlaw-2821	236	14	the	the	DET
taxlaw-2821	236	15	nature	nature	NOUN
taxlaw-2821	236	16	of	of	ADP
taxlaw-2821	236	17	the	the	DET
taxlaw-2821	236	18	activity	activity	NOUN
taxlaw-2821	236	19	,	,	PUNCT
taxlaw-2821	236	20	i.e.	i.e.	X
taxlaw-2821	236	21	whether	whether	SCONJ
taxlaw-2821	236	22	the	the	DET
taxlaw-2821	236	23	business	business	NOUN
taxlaw-2821	236	24	has	have	VERB
taxlaw-2821	236	25	a	a	DET
taxlaw-2821	236	26	“	"	PUNCT
taxlaw-2821	236	27	commercial	commercial	ADJ
taxlaw-2821	236	28	hue	hue	NOUN
taxlaw-2821	236	29	.	.	PUNCT
taxlaw-2821	237	1	”66	”66	NOUN
taxlaw-2821	238	1	as	as	ADP
taxlaw-2821	238	2	a	a	DET
taxlaw-2821	238	3	result	result	NOUN
taxlaw-2821	238	4	,	,	PUNCT
taxlaw-2821	238	5	although	although	SCONJ
taxlaw-2821	238	6	there	there	PRON
taxlaw-2821	238	7	is	be	VERB
taxlaw-2821	238	8	no	no	DET
taxlaw-2821	238	9	bright	bright	ADJ
taxlaw-2821	238	10	line	line	NOUN
taxlaw-2821	238	11	in	in	ADP
taxlaw-2821	238	12	this	this	DET
taxlaw-2821	238	13	area	area	NOUN
taxlaw-2821	238	14	,	,	PUNCT
taxlaw-2821	238	15	the	the	PRON
taxlaw-2821	238	16	stronger	strong	ADJ
taxlaw-2821	238	17	the	the	DET
taxlaw-2821	238	18	business	business	NOUN
taxlaw-2821	238	19	logic	logic	NOUN
taxlaw-2821	238	20	is	be	AUX
taxlaw-2821	238	21	in	in	ADP
taxlaw-2821	238	22	the	the	DET
taxlaw-2821	238	23	conduct	conduct	NOUN
taxlaw-2821	238	24	of	of	ADP
taxlaw-2821	238	25	the	the	DET
taxlaw-2821	238	26	organization	organization	NOUN
taxlaw-2821	238	27	’s	’s	PART
taxlaw-2821	238	28	activity	activity	NOUN
taxlaw-2821	238	29	,	,	PUNCT
taxlaw-2821	238	30	the	the	PRON
taxlaw-2821	238	31	weaker	weak	ADJ
taxlaw-2821	238	32	the	the	DET
taxlaw-2821	238	33	tax	tax	NOUN
taxlaw-2821	238	34	-	-	PUNCT
taxlaw-2821	238	35	exempt	exempt	ADJ
taxlaw-2821	238	36	status	status	NOUN
taxlaw-2821	238	37	gets.67	gets.67	NOUN
taxlaw-2821	238	38	in	in	ADP
taxlaw-2821	238	39	any	any	DET
taxlaw-2821	238	40	case	case	NOUN
taxlaw-2821	238	41	,	,	PUNCT
taxlaw-2821	238	42	because	because	SCONJ
taxlaw-2821	238	43	double	double	ADJ
taxlaw-2821	238	44	bottom	bottom	ADJ
taxlaw-2821	238	45	line	line	NOUN
taxlaw-2821	238	46	entities	entity	NOUN
taxlaw-2821	238	47	equally	equally	ADV
taxlaw-2821	238	48	,	,	PUNCT
taxlaw-2821	238	49	or	or	CCONJ
taxlaw-2821	238	50	co	co	VERB
taxlaw-2821	238	51	-	-	ADJ
taxlaw-2821	238	52	primarily	primarily	ADV
taxlaw-2821	238	53	,	,	PUNCT
taxlaw-2821	238	54	aim	aim	VERB
taxlaw-2821	238	55	at	at	ADP
taxlaw-2821	238	56	making	make	VERB
taxlaw-2821	238	57	profit	profit	NOUN
taxlaw-2821	238	58	and	and	CCONJ
taxlaw-2821	238	59	achieving	achieve	VERB
taxlaw-2821	238	60	social	social	ADJ
taxlaw-2821	238	61	outcomes	outcome	NOUN
taxlaw-2821	238	62	,	,	PUNCT
taxlaw-2821	238	63	they	they	PRON
taxlaw-2821	238	64	are	be	AUX
taxlaw-2821	238	65	more	more	ADV
taxlaw-2821	238	66	likely	likely	ADJ
taxlaw-2821	238	67	to	to	PART
taxlaw-2821	238	68	fall	fall	VERB
taxlaw-2821	238	69	outside	outside	ADV
taxlaw-2821	238	70	of	of	ADP
taxlaw-2821	238	71	courts	court	NOUN
taxlaw-2821	238	72	’	'	PUNCT
taxlaw-2821	238	73	tolerance	tolerance	NOUN
taxlaw-2821	238	74	for	for	ADP
taxlaw-2821	238	75	business	business	NOUN
taxlaw-2821	238	76	-	-	PUNCT
taxlaw-2821	238	77	like	like	ADJ
taxlaw-2821	238	78	activities.68	activities.68	PROPN
taxlaw-2821	238	79	another	another	DET
taxlaw-2821	238	80	part	part	NOUN
taxlaw-2821	238	81	of	of	ADP
taxlaw-2821	238	82	the	the	DET
taxlaw-2821	238	83	operational	operational	ADJ
taxlaw-2821	238	84	test	test	NOUN
taxlaw-2821	238	85	presents	present	VERB
taxlaw-2821	238	86	even	even	ADV
taxlaw-2821	238	87	greater	great	ADJ
taxlaw-2821	238	88	challenges	challenge	NOUN
taxlaw-2821	238	89	to	to	ADP
taxlaw-2821	238	90	social	social	ADJ
taxlaw-2821	238	91	enterprises	enterprise	NOUN
taxlaw-2821	238	92	’	'	PUNCT
taxlaw-2821	238	93	business	business	NOUN
taxlaw-2821	238	94	model	model	NOUN
taxlaw-2821	238	95	.	.	PUNCT
taxlaw-2821	239	1	the	the	DET
taxlaw-2821	239	2	treasury	treasury	PROPN
taxlaw-2821	239	3	regulation	regulation	NOUN
taxlaw-2821	239	4	forbids	forbid	VERB
taxlaw-2821	239	5	the	the	DET
taxlaw-2821	239	6	inurement	inurement	NOUN
taxlaw-2821	239	7	of	of	ADP
taxlaw-2821	239	8	the	the	DET
taxlaw-2821	239	9	organization	organization	NOUN
taxlaw-2821	239	10	’s	’s	PART
taxlaw-2821	239	11	earnings	earning	NOUN
taxlaw-2821	239	12	to	to	ADP
taxlaw-2821	239	13	insiders	insider	NOUN
taxlaw-2821	239	14	,	,	PUNCT
taxlaw-2821	239	15	i.e.	i.e.	X
taxlaw-2821	239	16	persons	person	NOUN
taxlaw-2821	239	17	having	have	VERB
taxlaw-2821	239	18	a	a	DET
taxlaw-2821	239	19	personal	personal	ADJ
taxlaw-2821	239	20	and	and	CCONJ
taxlaw-2821	239	21	private	private	ADJ
taxlaw-2821	239	22	interest	interest	NOUN
taxlaw-2821	239	23	in	in	ADP
taxlaw-2821	239	24	the	the	DET
taxlaw-2821	239	25	activities	activity	NOUN
taxlaw-2821	239	26	of	of	ADP
taxlaw-2821	239	27	the	the	DET
taxlaw-2821	239	28	organization.69	organization.69	NOUN
taxlaw-2821	239	29	the	the	DET
taxlaw-2821	239	30	related	relate	VERB
taxlaw-2821	239	31	private	private	ADJ
taxlaw-2821	239	32	benefit	benefit	NOUN
taxlaw-2821	239	33	doctrine	doctrine	NOUN
taxlaw-2821	239	34	,	,	PUNCT
taxlaw-2821	239	35	which	which	PRON
taxlaw-2821	239	36	was	be	AUX
taxlaw-2821	239	37	articulated	articulate	VERB
taxlaw-2821	239	38	in	in	ADP
taxlaw-2821	239	39	a	a	DET
taxlaw-2821	239	40	landmark	landmark	NOUN
taxlaw-2821	239	41	u.s	u.s	PROPN
taxlaw-2821	239	42	.	.	PROPN
taxlaw-2821	239	43	tax	tax	PROPN
taxlaw-2821	239	44	court	court	PROPN
taxlaw-2821	239	45	opinion,70	opinion,70	PROPN
taxlaw-2821	239	46	expressly	expressly	ADV
taxlaw-2821	239	47	states	state	VERB
taxlaw-2821	239	48	that	that	SCONJ
taxlaw-2821	239	49	the	the	DET
taxlaw-2821	239	50	prohibition	prohibition	NOUN
taxlaw-2821	239	51	is	be	AUX
taxlaw-2821	239	52	not	not	PART
taxlaw-2821	239	53	limited	limit	VERB
taxlaw-2821	239	54	to	to	ADP
taxlaw-2821	239	55	these	these	DET
taxlaw-2821	239	56	insiders	insider	NOUN
taxlaw-2821	239	57	.	.	PUNCT
taxlaw-2821	240	1	thus	thus	ADV
taxlaw-2821	240	2	,	,	PUNCT
taxlaw-2821	240	3	the	the	DET
taxlaw-2821	240	4	private	private	ADJ
taxlaw-2821	240	5	benefit	benefit	NOUN
taxlaw-2821	240	6	rule	rule	NOUN
taxlaw-2821	240	7	prevents	prevent	VERB
taxlaw-2821	240	8	501(c)(3)s	501(c)(3)s	NUM
taxlaw-2821	240	9	from	from	ADP
taxlaw-2821	240	10	providing	provide	VERB
taxlaw-2821	240	11	any	any	DET
taxlaw-2821	240	12	substantial	substantial	ADJ
taxlaw-2821	240	13	benefit	benefit	NOUN
taxlaw-2821	240	14	to	to	ADP
taxlaw-2821	240	15	outsiders	outsider	NOUN
taxlaw-2821	240	16	,	,	PUNCT
taxlaw-2821	240	17	who	who	PRON
taxlaw-2821	240	18	are	be	AUX
taxlaw-2821	240	19	labelled	label	VERB
taxlaw-2821	240	20	“	"	PUNCT
taxlaw-2821	240	21	disinterested	disinterested	ADJ
taxlaw-2821	240	22	persons”71	persons”71	PROPN
taxlaw-2821	240	23	by	by	ADP
taxlaw-2821	240	24	the	the	DET
taxlaw-2821	240	25	court	court	NOUN
taxlaw-2821	240	26	.	.	PUNCT
taxlaw-2821	241	1	as	as	ADP
taxlaw-2821	241	2	a	a	DET
taxlaw-2821	241	3	result	result	NOUN
taxlaw-2821	241	4	,	,	PUNCT
taxlaw-2821	241	5	the	the	DET
taxlaw-2821	241	6	inurement	inurement	ADJ
taxlaw-2821	241	7	and	and	CCONJ
taxlaw-2821	241	8	private	private	ADJ
taxlaw-2821	241	9	benefit	benefit	NOUN
taxlaw-2821	241	10	doctrines	doctrine	NOUN
taxlaw-2821	241	11	,	,	PUNCT
taxlaw-2821	241	12	along	along	ADP
taxlaw-2821	241	13	with	with	ADP
taxlaw-2821	241	14	the	the	DET
taxlaw-2821	241	15	dissolution	dissolution	NOUN
taxlaw-2821	241	16	constraints	constraint	NOUN
taxlaw-2821	241	17	,	,	PUNCT
taxlaw-2821	241	18	effectively	effectively	ADV
taxlaw-2821	241	19	prevent	prevent	VERB
taxlaw-2821	241	20	section	section	NOUN
taxlaw-2821	241	21	501(c)(3	501(c)(3	NOUN
taxlaw-2821	241	22	)	)	PUNCT
taxlaw-2821	241	23	organizations	organization	NOUN
taxlaw-2821	241	24	from	from	ADP
taxlaw-2821	241	25	substantially	substantially	ADV
taxlaw-2821	241	26	benefiting	benefit	VERB
taxlaw-2821	241	27	private	private	ADJ
taxlaw-2821	241	28	interests	interest	NOUN
taxlaw-2821	241	29	at	at	ADP
taxlaw-2821	241	30	any	any	DET
taxlaw-2821	241	31	time.72	time.72	NOUN
taxlaw-2821	241	32	this	this	DET
taxlaw-2821	241	33	“	"	PUNCT
taxlaw-2821	241	34	non	non	ADJ
taxlaw-2821	241	35	-	-	ADJ
taxlaw-2821	241	36	distribution	distribution	ADJ
taxlaw-2821	241	37	constraint”73	constraint”73	PROPN
taxlaw-2821	241	38	underscores	underscore	VERB
taxlaw-2821	241	39	the	the	DET
taxlaw-2821	241	40	fact	fact	NOUN
taxlaw-2821	241	41	that	that	SCONJ
taxlaw-2821	241	42	taxexempts	taxexempt	NOUN
taxlaw-2821	241	43	have	have	AUX
taxlaw-2821	241	44	no	no	DET
taxlaw-2821	241	45	owners	owner	NOUN
taxlaw-2821	241	46	,	,	PUNCT
taxlaw-2821	241	47	and	and	CCONJ
taxlaw-2821	241	48	thus	thus	ADV
taxlaw-2821	241	49	their	their	PRON
taxlaw-2821	241	50	benefits	benefit	NOUN
taxlaw-2821	241	51	must	must	AUX
taxlaw-2821	241	52	be	be	AUX
taxlaw-2821	241	53	reinvested	reinveste	VERB
taxlaw-2821	241	54	in	in	ADP
taxlaw-2821	241	55	their	their	PRON
taxlaw-2821	241	56	public	public	ADJ
taxlaw-2821	241	57	endeavors	endeavor	NOUN
taxlaw-2821	241	58	.	.	PUNCT
taxlaw-2821	242	1	this	this	DET
taxlaw-2821	242	2	constraint	constraint	NOUN
taxlaw-2821	242	3	is	be	AUX
taxlaw-2821	242	4	particularly	particularly	ADV
taxlaw-2821	242	5	harmful	harmful	ADJ
taxlaw-2821	242	6	to	to	ADP
taxlaw-2821	242	7	social	social	ADJ
taxlaw-2821	242	8	enterprises	enterprise	NOUN
taxlaw-2821	242	9	as	as	SCONJ
taxlaw-2821	242	10	it	it	PRON
taxlaw-2821	242	11	limits	limit	VERB
taxlaw-2821	242	12	their	their	PRON
taxlaw-2821	242	13	access	access	NOUN
taxlaw-2821	242	14	to	to	ADP
taxlaw-2821	242	15	capital	capital	NOUN
taxlaw-2821	242	16	.	.	PUNCT
taxlaw-2821	243	1	indeed	indeed	ADV
taxlaw-2821	243	2	,	,	PUNCT
taxlaw-2821	243	3	section	section	NOUN
taxlaw-2821	243	4	501(c)(3	501(c)(3	NOUN
taxlaw-2821	243	5	)	)	PUNCT
taxlaw-2821	243	6	organizations	organization	NOUN
taxlaw-2821	243	7	can	can	AUX
taxlaw-2821	243	8	not	not	PART
taxlaw-2821	243	9	generate	generate	VERB
taxlaw-2821	243	10	a	a	DET
taxlaw-2821	243	11	return	return	NOUN
taxlaw-2821	243	12	to	to	ADP
taxlaw-2821	243	13	venture	venture	NOUN
taxlaw-2821	243	14	capitalists	capitalist	NOUN
taxlaw-2821	243	15	,	,	PUNCT
taxlaw-2821	243	16	neither	neither	CCONJ
taxlaw-2821	243	17	during	during	ADP
taxlaw-2821	243	18	the	the	DET
taxlaw-2821	243	19	activity	activity	NOUN
taxlaw-2821	243	20	nor	nor	CCONJ
taxlaw-2821	243	21	at	at	ADP
taxlaw-2821	243	22	the	the	DET
taxlaw-2821	243	23	dissolution	dissolution	NOUN
taxlaw-2821	243	24	of	of	ADP
taxlaw-2821	243	25	the	the	DET
taxlaw-2821	243	26	entity	entity	NOUN
taxlaw-2821	243	27	,	,	PUNCT
taxlaw-2821	243	28	and	and	CCONJ
taxlaw-2821	243	29	their	their	PRON
taxlaw-2821	243	30	63	63	NUM
taxlaw-2821	243	31	see	see	NOUN
taxlaw-2821	243	32	fishman	fishman	PROPN
taxlaw-2821	243	33	,	,	PUNCT
taxlaw-2821	243	34	supra	supra	PROPN
taxlaw-2821	243	35	note	note	PROPN
taxlaw-2821	243	36	32	32	NUM
taxlaw-2821	243	37	,	,	PUNCT
taxlaw-2821	243	38	at	at	ADP
taxlaw-2821	243	39	572	572	NUM
taxlaw-2821	243	40	.	.	NOUN
taxlaw-2821	243	41	64	64	NUM
taxlaw-2821	244	1	i	i	PRON
taxlaw-2821	244	2	d.	d.	PROPN
taxlaw-2821	244	3	65	65	NUM
taxlaw-2821	244	4	see	see	VERB
taxlaw-2821	244	5	holland	holland	PROPN
taxlaw-2821	244	6	,	,	PUNCT
taxlaw-2821	244	7	supra	supra	PROPN
taxlaw-2821	244	8	note	note	PROPN
taxlaw-2821	244	9	53	53	NUM
taxlaw-2821	244	10	.	.	PUNCT
taxlaw-2821	245	1	66	66	NUM
taxlaw-2821	245	2	better	well	ADJ
taxlaw-2821	245	3	bus	bus	NOUN
taxlaw-2821	245	4	.	.	PUNCT
taxlaw-2821	246	1	bureau	bureau	PROPN
taxlaw-2821	246	2	v.	v.	PROPN
taxlaw-2821	246	3	united	united	PROPN
taxlaw-2821	246	4	states	states	PROPN
taxlaw-2821	246	5	,	,	PUNCT
taxlaw-2821	246	6	326	326	NUM
taxlaw-2821	246	7	u.s	u.s	PROPN
taxlaw-2821	246	8	.	.	PROPN
taxlaw-2821	246	9	279	279	NUM
taxlaw-2821	246	10	,	,	PUNCT
taxlaw-2821	246	11	283	283	NUM
taxlaw-2821	246	12	(	(	PUNCT
taxlaw-2821	246	13	1945	1945	NUM
taxlaw-2821	246	14	)	)	PUNCT
taxlaw-2821	246	15	.	.	PUNCT
taxlaw-2821	247	1	67	67	NUM
taxlaw-2821	247	2	for	for	ADP
taxlaw-2821	247	3	a	a	DET
taxlaw-2821	247	4	summary	summary	NOUN
taxlaw-2821	247	5	of	of	ADP
taxlaw-2821	247	6	the	the	DET
taxlaw-2821	247	7	factors	factor	NOUN
taxlaw-2821	247	8	the	the	DET
taxlaw-2821	247	9	courts	court	NOUN
taxlaw-2821	247	10	and	and	CCONJ
taxlaw-2821	247	11	the	the	DET
taxlaw-2821	247	12	internal	internal	ADJ
taxlaw-2821	247	13	revenue	revenue	NOUN
taxlaw-2821	247	14	service	service	NOUN
taxlaw-2821	247	15	have	have	AUX
taxlaw-2821	247	16	considered	consider	VERB
taxlaw-2821	247	17	for	for	ADP
taxlaw-2821	247	18	the	the	DET
taxlaw-2821	247	19	application	application	NOUN
taxlaw-2821	247	20	of	of	ADP
taxlaw-2821	247	21	this	this	DET
taxlaw-2821	247	22	doctrine	doctrine	NOUN
taxlaw-2821	247	23	,	,	PUNCT
taxlaw-2821	247	24	see	see	VERB
taxlaw-2821	247	25	holland	holland	PROPN
taxlaw-2821	247	26	,	,	PUNCT
taxlaw-2821	247	27	supra	supra	PROPN
taxlaw-2821	247	28	note	note	PROPN
taxlaw-2821	247	29	53	53	NUM
taxlaw-2821	247	30	.	.	NUM
taxlaw-2821	248	1	68	68	NUM
taxlaw-2821	249	1	i	i	PROPN
taxlaw-2821	249	2	d.	d.	PROPN
taxlaw-2821	249	3	(	(	PUNCT
taxlaw-2821	249	4	noting	note	VERB
taxlaw-2821	249	5	that	that	SCONJ
taxlaw-2821	249	6	“	"	PUNCT
taxlaw-2821	249	7	the	the	DET
taxlaw-2821	249	8	presence	presence	NOUN
taxlaw-2821	249	9	of	of	ADP
taxlaw-2821	249	10	a	a	DET
taxlaw-2821	249	11	single	single	ADJ
taxlaw-2821	249	12	non	non	ADJ
taxlaw-2821	249	13	-	-	ADJ
taxlaw-2821	249	14	educational	educational	ADJ
taxlaw-2821	249	15	purpose	purpose	NOUN
taxlaw-2821	249	16	,	,	PUNCT
taxlaw-2821	249	17	if	if	SCONJ
taxlaw-2821	249	18	substantial	substantial	ADJ
taxlaw-2821	249	19	in	in	ADP
taxlaw-2821	249	20	nature	nature	NOUN
taxlaw-2821	249	21	,	,	PUNCT
taxlaw-2821	249	22	will	will	AUX
taxlaw-2821	249	23	destroy	destroy	VERB
taxlaw-2821	249	24	the	the	DET
taxlaw-2821	249	25	exemption	exemption	NOUN
taxlaw-2821	249	26	regardless	regardless	ADV
taxlaw-2821	249	27	of	of	ADP
taxlaw-2821	249	28	the	the	DET
taxlaw-2821	249	29	number	number	NOUN
taxlaw-2821	249	30	or	or	CCONJ
taxlaw-2821	249	31	importance	importance	NOUN
taxlaw-2821	249	32	of	of	ADP
taxlaw-2821	249	33	truly	truly	ADV
taxlaw-2821	249	34	educational	educational	ADJ
taxlaw-2821	249	35	purposes	purpose	NOUN
taxlaw-2821	249	36	,	,	PUNCT
taxlaw-2821	249	37	”	"	PUNCT
taxlaw-2821	249	38	and	and	CCONJ
taxlaw-2821	249	39	hence	hence	ADV
taxlaw-2821	249	40	because	because	SCONJ
taxlaw-2821	249	41	“	"	PUNCT
taxlaw-2821	249	42	an	an	DET
taxlaw-2821	249	43	important	important	ADJ
taxlaw-2821	249	44	if	if	SCONJ
taxlaw-2821	249	45	not	not	PART
taxlaw-2821	249	46	the	the	DET
taxlaw-2821	249	47	primary	primary	ADJ
taxlaw-2821	249	48	pursuit	pursuit	NOUN
taxlaw-2821	249	49	of	of	ADP
taxlaw-2821	249	50	petitioner	petitioner	NOUN
taxlaw-2821	249	51	's	's	PART
taxlaw-2821	249	52	organization	organization	NOUN
taxlaw-2821	249	53	is	be	AUX
taxlaw-2821	249	54	to	to	PART
taxlaw-2821	249	55	promote	promote	VERB
taxlaw-2821	249	56	not	not	PART
taxlaw-2821	249	57	only	only	ADV
taxlaw-2821	249	58	an	an	DET
taxlaw-2821	249	59	ethical	ethical	ADJ
taxlaw-2821	249	60	but	but	CCONJ
taxlaw-2821	249	61	also	also	ADV
taxlaw-2821	249	62	a	a	DET
taxlaw-2821	249	63	profitable	profitable	ADJ
taxlaw-2821	249	64	business	business	NOUN
taxlaw-2821	249	65	community	community	NOUN
taxlaw-2821	249	66	,	,	PUNCT
taxlaw-2821	249	67	”	"	PUNCT
taxlaw-2821	249	68	“	"	PUNCT
taxlaw-2821	249	69	the	the	DET
taxlaw-2821	249	70	exemption	exemption	NOUN
taxlaw-2821	249	71	is	be	AUX
taxlaw-2821	249	72	therefore	therefore	ADV
taxlaw-2821	249	73	unavailable	unavailable	ADJ
taxlaw-2821	249	74	to	to	PART
taxlaw-2821	249	75	petitioner	petitioner	NOUN
taxlaw-2821	249	76	.	.	PUNCT
taxlaw-2821	249	77	”	"	PUNCT
taxlaw-2821	249	78	)	)	PUNCT
taxlaw-2821	249	79	69	69	NUM
taxlaw-2821	249	80	treas	trea	NOUN
taxlaw-2821	249	81	.	.	PUNCT
taxlaw-2821	250	1	reg	reg	PROPN
taxlaw-2821	250	2	.	.	PUNCT
taxlaw-2821	251	1	§	§	PROPN
taxlaw-2821	251	2	1.501(c)(3)-1(c)(2	1.501(c)(3)-1(c)(2	NUM
taxlaw-2821	251	3	)	)	PUNCT
taxlaw-2821	251	4	(	(	PUNCT
taxlaw-2821	251	5	2008	2008	NUM
taxlaw-2821	251	6	)	)	PUNCT
taxlaw-2821	251	7	.	.	PUNCT
taxlaw-2821	252	1	70	70	NUM
taxlaw-2821	252	2	am	be	AUX
taxlaw-2821	252	3	.	.	PUNCT
taxlaw-2821	252	4	campaign	campaign	NOUN
taxlaw-2821	252	5	acad	acad	NOUN
taxlaw-2821	252	6	.	.	PUNCT
taxlaw-2821	253	1	v.	v.	ADP
taxlaw-2821	253	2	comm’r	comm’r	NOUN
taxlaw-2821	253	3	,	,	PUNCT
taxlaw-2821	253	4	92	92	NUM
taxlaw-2821	253	5	t.c	t.c	NOUN
taxlaw-2821	253	6	.	.	PROPN
taxlaw-2821	253	7	1053	1053	NUM
taxlaw-2821	253	8	(	(	PUNCT
taxlaw-2821	253	9	1989	1989	NUM
taxlaw-2821	253	10	)	)	PUNCT
taxlaw-2821	253	11	.	.	PUNCT
taxlaw-2821	254	1	71	71	NUM
taxlaw-2821	255	1	i	i	PRON
taxlaw-2821	255	2	d.	d.	PROPN
taxlaw-2821	255	3	at	at	ADP
taxlaw-2821	255	4	1069	1069	NUM
taxlaw-2821	255	5	(	(	PUNCT
taxlaw-2821	255	6	“	"	PUNCT
taxlaw-2821	255	7	we	we	PRON
taxlaw-2821	255	8	use	use	VERB
taxlaw-2821	255	9	‘	'	PUNCT
taxlaw-2821	255	10	disinterested	disinterested	ADJ
taxlaw-2821	255	11	‘	'	PUNCT
taxlaw-2821	255	12	to	to	PART
taxlaw-2821	255	13	distinguish	distinguish	VERB
taxlaw-2821	255	14	persons	person	NOUN
taxlaw-2821	255	15	who	who	PRON
taxlaw-2821	255	16	are	be	AUX
taxlaw-2821	255	17	not	not	PART
taxlaw-2821	255	18	private	private	ADJ
taxlaw-2821	255	19	shareholders	shareholder	NOUN
taxlaw-2821	255	20	or	or	CCONJ
taxlaw-2821	255	21	individuals	individual	NOUN
taxlaw-2821	255	22	having	have	VERB
taxlaw-2821	255	23	a	a	DET
taxlaw-2821	255	24	personal	personal	ADJ
taxlaw-2821	255	25	and	and	CCONJ
taxlaw-2821	255	26	private	private	ADJ
taxlaw-2821	255	27	interest	interest	NOUN
taxlaw-2821	255	28	in	in	ADP
taxlaw-2821	255	29	the	the	DET
taxlaw-2821	255	30	activities	activity	NOUN
taxlaw-2821	255	31	of	of	ADP
taxlaw-2821	255	32	the	the	DET
taxlaw-2821	255	33	organization	organization	NOUN
taxlaw-2821	255	34	within	within	ADP
taxlaw-2821	255	35	the	the	DET
taxlaw-2821	255	36	meaning	meaning	NOUN
taxlaw-2821	255	37	of	of	ADP
taxlaw-2821	255	38	section	section	NOUN
taxlaw-2821	255	39	1.501(a)-1(c	1.501(a)-1(c	NUM
taxlaw-2821	255	40	)	)	PUNCT
taxlaw-2821	255	41	,	,	PUNCT
taxlaw-2821	255	42	income	income	NOUN
taxlaw-2821	255	43	tax	tax	NOUN
taxlaw-2821	255	44	regs	reg	NOUN
taxlaw-2821	255	45	.	.	PUNCT
taxlaw-2821	255	46	”	"	PUNCT
taxlaw-2821	255	47	)	)	PUNCT
taxlaw-2821	255	48	.	.	PUNCT
taxlaw-2821	256	1	72	72	NUM
taxlaw-2821	256	2	while	while	SCONJ
taxlaw-2821	256	3	beyond	beyond	ADP
taxlaw-2821	256	4	the	the	DET
taxlaw-2821	256	5	scope	scope	NOUN
taxlaw-2821	256	6	of	of	ADP
taxlaw-2821	256	7	this	this	DET
taxlaw-2821	256	8	paper	paper	NOUN
taxlaw-2821	256	9	,	,	PUNCT
taxlaw-2821	256	10	it	it	PRON
taxlaw-2821	256	11	must	must	AUX
taxlaw-2821	256	12	be	be	AUX
taxlaw-2821	256	13	noted	note	VERB
taxlaw-2821	256	14	that	that	SCONJ
taxlaw-2821	256	15	the	the	DET
taxlaw-2821	256	16	internal	internal	ADJ
taxlaw-2821	256	17	revenue	revenue	NOUN
taxlaw-2821	256	18	service	service	NOUN
taxlaw-2821	256	19	and	and	CCONJ
taxlaw-2821	256	20	the	the	DET
taxlaw-2821	256	21	courts	court	NOUN
taxlaw-2821	256	22	view	view	VERB
taxlaw-2821	256	23	inurement	inurement	ADJ
taxlaw-2821	256	24	and	and	CCONJ
taxlaw-2821	256	25	private	private	ADJ
taxlaw-2821	256	26	benefit	benefit	NOUN
taxlaw-2821	256	27	doctrines	doctrine	NOUN
taxlaw-2821	256	28	are	be	AUX
taxlaw-2821	256	29	distinct	distinct	ADJ
taxlaw-2821	256	30	ones	one	NOUN
taxlaw-2821	256	31	,	,	PUNCT
taxlaw-2821	256	32	notably	notably	ADV
taxlaw-2821	256	33	as	as	ADP
taxlaw-2821	256	34	to	to	ADP
taxlaw-2821	256	35	the	the	DET
taxlaw-2821	256	36	consequences	consequence	NOUN
taxlaw-2821	256	37	of	of	ADP
taxlaw-2821	256	38	disregarding	disregard	VERB
taxlaw-2821	256	39	them	they	PRON
taxlaw-2821	256	40	.	.	PUNCT
taxlaw-2821	257	1	see	see	VERB
taxlaw-2821	257	2	,	,	PUNCT
taxlaw-2821	257	3	e.g.	e.g.	ADV
taxlaw-2821	257	4	,	,	PUNCT
taxlaw-2821	257	5	am	be	AUX
taxlaw-2821	257	6	.	.	PUNCT
taxlaw-2821	257	7	campaign	campaign	NOUN
taxlaw-2821	257	8	acad	acad	NOUN
taxlaw-2821	257	9	.	.	PUNCT
taxlaw-2821	258	1	,	,	PUNCT
taxlaw-2821	258	2	92	92	NUM
taxlaw-2821	258	3	t.c	t.c	NOUN
taxlaw-2821	258	4	.	.	PUNCT
taxlaw-2821	259	1	at	at	ADP
taxlaw-2821	259	2	1068	1068	NUM
taxlaw-2821	259	3	;	;	PUNCT
taxlaw-2821	259	4	canada	canada	PROPN
taxlaw-2821	259	5	v.	v.	PROPN
taxlaw-2821	259	6	commissioner	commissioner	PROPN
taxlaw-2821	259	7	,	,	PUNCT
taxlaw-2821	259	8	82	82	NUM
taxlaw-2821	259	9	t.c	t.c	PROPN
taxlaw-2821	259	10	.	.	PROPN
taxlaw-2821	259	11	973	973	NUM
taxlaw-2821	259	12	,	,	PUNCT
taxlaw-2821	259	13	981	981	NUM
taxlaw-2821	259	14	(	(	PUNCT
taxlaw-2821	259	15	1984	1984	NUM
taxlaw-2821	259	16	)	)	PUNCT
taxlaw-2821	259	17	;	;	PUNCT
taxlaw-2821	259	18	aid	aid	NOUN
taxlaw-2821	259	19	to	to	ADP
taxlaw-2821	259	20	artisans	artisan	NOUN
taxlaw-2821	259	21	,	,	PUNCT
taxlaw-2821	259	22	inc	inc	PROPN
taxlaw-2821	259	23	.	.	PROPN
taxlaw-2821	260	1	v.	v.	PROPN
taxlaw-2821	260	2	commissioner	commissioner	PROPN
taxlaw-2821	260	3	,	,	PUNCT
taxlaw-2821	260	4	71	71	NUM
taxlaw-2821	260	5	t.c	t.c	PROPN
taxlaw-2821	260	6	.	.	PROPN
taxlaw-2821	261	1	202,215	202,215	NUM
taxlaw-2821	261	2	(	(	PUNCT
taxlaw-2821	261	3	1978	1978	NUM
taxlaw-2821	261	4	)	)	PUNCT
taxlaw-2821	261	5	;	;	PUNCT
taxlaw-2821	261	6	church	church	NOUN
taxlaw-2821	261	7	of	of	ADP
taxlaw-2821	261	8	ethereal	ethereal	ADJ
taxlaw-2821	261	9	joy	joy	NOUN
taxlaw-2821	261	10	v.	v.	ADP
taxlaw-2821	261	11	commissioner	commissioner	NOUN
taxlaw-2821	261	12	,	,	PUNCT
taxlaw-2821	261	13	83	83	NUM
taxlaw-2821	261	14	t.c	t.c	PROPN
taxlaw-2821	261	15	.	.	PROPN
taxlaw-2821	261	16	20	20	NUM
taxlaw-2821	261	17	,	,	PUNCT
taxlaw-2821	261	18	21	21	NUM
taxlaw-2821	261	19	(	(	PUNCT
taxlaw-2821	261	20	1984	1984	NUM
taxlaw-2821	261	21	)	)	PUNCT
taxlaw-2821	261	22	;	;	PUNCT
taxlaw-2821	261	23	goldsboro	goldsboro	PROPN
taxlaw-2821	261	24	art	art	PROPN
taxlaw-2821	261	25	league	league	PROPN
taxlaw-2821	261	26	,	,	PUNCT
taxlaw-2821	261	27	inc	inc	PROPN
taxlaw-2821	261	28	.	.	PROPN
taxlaw-2821	262	1	v.	v.	PROPN
taxlaw-2821	262	2	commissioner	commissioner	PROPN
taxlaw-2821	262	3	,	,	PUNCT
taxlaw-2821	262	4	75	75	NUM
taxlaw-2821	262	5	t.c	t.c	PROPN
taxlaw-2821	262	6	.	.	PROPN
taxlaw-2821	262	7	337	337	NUM
taxlaw-2821	262	8	,	,	PUNCT
taxlaw-2821	262	9	345	345	NUM
taxlaw-2821	262	10	n.10	n.10	ADP
taxlaw-2821	262	11	(	(	PUNCT
taxlaw-2821	262	12	1980	1980	NUM
taxlaw-2821	262	13	)	)	PUNCT
taxlaw-2821	262	14	.	.	PUNCT
taxlaw-2821	263	1	73	73	NUM
taxlaw-2821	263	2	the	the	DET
taxlaw-2821	263	3	term	term	NOUN
taxlaw-2821	263	4	originated	originate	VERB
taxlaw-2821	263	5	with	with	ADP
taxlaw-2821	263	6	henry	henry	PROPN
taxlaw-2821	263	7	hansmann	hansmann	PROPN
taxlaw-2821	263	8	.	.	PUNCT
taxlaw-2821	264	1	see	see	VERB
taxlaw-2821	264	2	henry	henry	PROPN
taxlaw-2821	264	3	b.	b.	PROPN
taxlaw-2821	264	4	hansmann	hansmann	PROPN
taxlaw-2821	264	5	,	,	PUNCT
taxlaw-2821	264	6	the	the	DET
taxlaw-2821	264	7	role	role	NOUN
taxlaw-2821	264	8	of	of	ADP
taxlaw-2821	264	9	nonprofit	nonprofit	ADJ
taxlaw-2821	264	10	enterprises	enterprise	NOUN
taxlaw-2821	264	11	,	,	PUNCT
taxlaw-2821	264	12	89	89	NUM
taxlaw-2821	264	13	yale	yale	PROPN
taxlaw-2821	264	14	l.	l.	PROPN
taxlaw-2821	264	15	j.	j.	PROPN
taxlaw-2821	264	16	835	835	NUM
taxlaw-2821	264	17	(	(	PUNCT
taxlaw-2821	264	18	1980	1980	NUM
taxlaw-2821	264	19	)	)	PUNCT
taxlaw-2821	264	20	.	.	PUNCT
taxlaw-2821	265	1	2013	2013	NUM
taxlaw-2821	265	2	]	]	PUNCT
taxlaw-2821	266	1	designing	design	VERB
taxlaw-2821	266	2	a	a	DET
taxlaw-2821	266	3	legal	legal	ADJ
taxlaw-2821	266	4	vehicle	vehicle	NOUN
taxlaw-2821	266	5	for	for	ADP
taxlaw-2821	266	6	social	social	ADJ
taxlaw-2821	266	7	enterprises	enterprise	NOUN
taxlaw-2821	266	8	:	:	PUNCT
taxlaw-2821	266	9	111	111	NUM
taxlaw-2821	266	10	an	an	DET
taxlaw-2821	266	11	issue	issue	NOUN
taxlaw-2821	266	12	spotting	spot	VERB
taxlaw-2821	266	13	exercise	exercise	NOUN
taxlaw-2821	266	14	funding	funding	NOUN
taxlaw-2821	266	15	is	be	AUX
taxlaw-2821	266	16	thus	thus	ADV
taxlaw-2821	266	17	limited	limit	VERB
taxlaw-2821	266	18	to	to	ADP
taxlaw-2821	266	19	donations	donation	NOUN
taxlaw-2821	266	20	,	,	PUNCT
taxlaw-2821	266	21	grants	grant	NOUN
taxlaw-2821	266	22	and	and	CCONJ
taxlaw-2821	266	23	self	self	NOUN
taxlaw-2821	266	24	-	-	PUNCT
taxlaw-2821	266	25	generated	generate	VERB
taxlaw-2821	266	26	incomes	income	NOUN
taxlaw-2821	266	27	,	,	PUNCT
taxlaw-2821	266	28	along	along	ADP
taxlaw-2821	266	29	with	with	ADP
taxlaw-2821	266	30	traditional	traditional	ADJ
taxlaw-2821	266	31	loans	loan	NOUN
taxlaw-2821	266	32	.	.	PUNCT
taxlaw-2821	267	1	as	as	ADP
taxlaw-2821	267	2	a	a	DET
taxlaw-2821	267	3	result	result	NOUN
taxlaw-2821	267	4	,	,	PUNCT
taxlaw-2821	267	5	even	even	ADV
taxlaw-2821	267	6	in	in	ADP
taxlaw-2821	267	7	cases	case	NOUN
taxlaw-2821	267	8	where	where	SCONJ
taxlaw-2821	267	9	the	the	DET
taxlaw-2821	267	10	tax	tax	NOUN
taxlaw-2821	267	11	-	-	PUNCT
taxlaw-2821	267	12	exempt	exempt	ADJ
taxlaw-2821	267	13	social	social	ADJ
taxlaw-2821	267	14	enterprise	enterprise	NOUN
taxlaw-2821	267	15	is	be	AUX
taxlaw-2821	267	16	permitted	permit	VERB
taxlaw-2821	267	17	to	to	PART
taxlaw-2821	267	18	further	further	VERB
taxlaw-2821	267	19	a	a	DET
taxlaw-2821	267	20	business	business	NOUN
taxlaw-2821	267	21	-	-	PUNCT
taxlaw-2821	267	22	like	like	ADJ
taxlaw-2821	267	23	activity	activity	NOUN
taxlaw-2821	267	24	under	under	ADP
taxlaw-2821	267	25	the	the	DET
taxlaw-2821	267	26	operational	operational	ADJ
taxlaw-2821	267	27	test	test	NOUN
taxlaw-2821	267	28	,	,	PUNCT
taxlaw-2821	267	29	the	the	DET
taxlaw-2821	267	30	non	non	ADJ
taxlaw-2821	267	31	-	-	ADJ
taxlaw-2821	267	32	distribution	distribution	ADJ
taxlaw-2821	267	33	constraint	constraint	NOUN
taxlaw-2821	267	34	would	would	AUX
taxlaw-2821	267	35	prevent	prevent	VERB
taxlaw-2821	267	36	the	the	DET
taxlaw-2821	267	37	entity	entity	NOUN
taxlaw-2821	267	38	from	from	ADP
taxlaw-2821	267	39	generating	generate	VERB
taxlaw-2821	267	40	a	a	DET
taxlaw-2821	267	41	financial	financial	ADJ
taxlaw-2821	267	42	return	return	NOUN
taxlaw-2821	267	43	to	to	ADP
taxlaw-2821	267	44	its	its	PRON
taxlaw-2821	267	45	founders	founder	NOUN
taxlaw-2821	267	46	and	and	CCONJ
taxlaw-2821	267	47	investors	investor	NOUN
taxlaw-2821	267	48	.	.	PUNCT
taxlaw-2821	268	1	thus	thus	ADV
taxlaw-2821	268	2	,	,	PUNCT
taxlaw-2821	268	3	a	a	DET
taxlaw-2821	268	4	genuine	genuine	ADJ
taxlaw-2821	268	5	social	social	ADJ
taxlaw-2821	268	6	enterprise	enterprise	NOUN
taxlaw-2821	268	7	will	will	AUX
taxlaw-2821	268	8	not	not	PART
taxlaw-2821	268	9	adopt	adopt	VERB
taxlaw-2821	268	10	a	a	DET
taxlaw-2821	268	11	tax	tax	NOUN
taxlaw-2821	268	12	-	-	PUNCT
taxlaw-2821	268	13	exempt	exempt	ADJ
taxlaw-2821	268	14	vehicle	vehicle	NOUN
taxlaw-2821	268	15	since	since	SCONJ
taxlaw-2821	268	16	the	the	DET
taxlaw-2821	268	17	dual	dual	ADJ
taxlaw-2821	268	18	bottom	bottom	ADJ
taxlaw-2821	268	19	line	line	NOUN
taxlaw-2821	268	20	implies	imply	VERB
taxlaw-2821	268	21	not	not	PART
taxlaw-2821	268	22	only	only	ADV
taxlaw-2821	268	23	financial	financial	ADJ
taxlaw-2821	268	24	profitability	profitability	NOUN
taxlaw-2821	268	25	but	but	CCONJ
taxlaw-2821	268	26	also	also	ADV
taxlaw-2821	268	27	financial	financial	ADJ
taxlaw-2821	268	28	returns	return	NOUN
taxlaw-2821	268	29	to	to	ADP
taxlaw-2821	268	30	investors.74	investors.74	VERB
taxlaw-2821	268	31	while	while	SCONJ
taxlaw-2821	268	32	a	a	DET
taxlaw-2821	268	33	tax	tax	NOUN
taxlaw-2821	268	34	-	-	PUNCT
taxlaw-2821	268	35	exempt	exempt	ADJ
taxlaw-2821	268	36	vehicle	vehicle	NOUN
taxlaw-2821	268	37	could	could	AUX
taxlaw-2821	268	38	attract	attract	VERB
taxlaw-2821	268	39	substantial	substantial	ADJ
taxlaw-2821	268	40	charitable	charitable	ADJ
taxlaw-2821	268	41	funding	funding	NOUN
taxlaw-2821	268	42	,	,	PUNCT
taxlaw-2821	268	43	it	it	PRON
taxlaw-2821	268	44	fails	fail	VERB
taxlaw-2821	268	45	to	to	PART
taxlaw-2821	268	46	address	address	VERB
taxlaw-2821	268	47	the	the	DET
taxlaw-2821	268	48	diversity	diversity	NOUN
taxlaw-2821	268	49	of	of	ADP
taxlaw-2821	268	50	interests	interest	NOUN
taxlaw-2821	268	51	represented	represent	VERB
taxlaw-2821	268	52	in	in	ADP
taxlaw-2821	268	53	a	a	DET
taxlaw-2821	268	54	social	social	ADJ
taxlaw-2821	268	55	enterprise	enterprise	NOUN
taxlaw-2821	268	56	.	.	PUNCT
taxlaw-2821	269	1	iii	iii	X
taxlaw-2821	270	1	the	the	DET
taxlaw-2821	270	2	shareholder	shareholder	NOUN
taxlaw-2821	270	3	primacy	primacy	NOUN
taxlaw-2821	270	4	myth	myth	NOUN
taxlaw-2821	270	5	,	,	PUNCT
taxlaw-2821	270	6	a	a	DET
taxlaw-2821	270	7	barrier	barrier	NOUN
taxlaw-2821	270	8	to	to	ADP
taxlaw-2821	270	9	corporate	corporate	ADJ
taxlaw-2821	270	10	social	social	ADJ
taxlaw-2821	270	11	activism	activism	NOUN
taxlaw-2821	270	12	?	?	PUNCT
taxlaw-2821	271	1	it	it	PRON
taxlaw-2821	271	2	is	be	AUX
taxlaw-2821	271	3	commonly	commonly	ADV
taxlaw-2821	271	4	taught	teach	VERB
taxlaw-2821	271	5	that	that	SCONJ
taxlaw-2821	271	6	a	a	DET
taxlaw-2821	271	7	director	director	NOUN
taxlaw-2821	271	8	's	's	PART
taxlaw-2821	271	9	duty	duty	NOUN
taxlaw-2821	271	10	is	be	AUX
taxlaw-2821	271	11	to	to	PART
taxlaw-2821	271	12	prioritize	prioritize	VERB
taxlaw-2821	271	13	the	the	DET
taxlaw-2821	271	14	creation	creation	NOUN
taxlaw-2821	271	15	of	of	ADP
taxlaw-2821	271	16	shareholder	shareholder	NOUN
taxlaw-2821	271	17	wealth	wealth	NOUN
taxlaw-2821	271	18	over	over	ADP
taxlaw-2821	271	19	other	other	ADJ
taxlaw-2821	271	20	considerations	consideration	NOUN
taxlaw-2821	271	21	.	.	PUNCT
taxlaw-2821	272	1	part	part	NOUN
taxlaw-2821	272	2	a	a	DET
taxlaw-2821	272	3	explains	explain	VERB
taxlaw-2821	272	4	that	that	SCONJ
taxlaw-2821	272	5	this	this	DET
taxlaw-2821	272	6	duty	duty	NOUN
taxlaw-2821	272	7	does	do	AUX
taxlaw-2821	272	8	not	not	PART
taxlaw-2821	272	9	merely	merely	ADV
taxlaw-2821	272	10	stem	stem	VERB
taxlaw-2821	272	11	from	from	ADP
taxlaw-2821	272	12	statutory	statutory	ADJ
taxlaw-2821	272	13	provisions	provision	NOUN
taxlaw-2821	272	14	.	.	PUNCT
taxlaw-2821	273	1	part	part	NOUN
taxlaw-2821	273	2	b	b	NOUN
taxlaw-2821	273	3	then	then	ADV
taxlaw-2821	273	4	briefly	briefly	ADV
taxlaw-2821	273	5	clarifies	clarify	VERB
taxlaw-2821	273	6	how	how	SCONJ
taxlaw-2821	273	7	directors	director	NOUN
taxlaw-2821	273	8	’	'	PUNCT
taxlaw-2821	273	9	fiduciary	fiduciary	ADJ
taxlaw-2821	273	10	duties	duty	NOUN
taxlaw-2821	273	11	catch	catch	VERB
taxlaw-2821	273	12	the	the	DET
taxlaw-2821	273	13	shareholder	shareholder	NOUN
taxlaw-2821	273	14	primacy	primacy	NOUN
taxlaw-2821	273	15	doctrine	doctrine	NOUN
taxlaw-2821	273	16	.	.	PUNCT
taxlaw-2821	274	1	the	the	DET
taxlaw-2821	274	2	overall	overall	ADJ
taxlaw-2821	274	3	absence	absence	NOUN
taxlaw-2821	274	4	of	of	ADP
taxlaw-2821	274	5	statutory	statutory	ADJ
taxlaw-2821	274	6	provisions	provision	NOUN
taxlaw-2821	274	7	in	in	ADP
taxlaw-2821	274	8	1962	1962	NUM
taxlaw-2821	274	9	,	,	PUNCT
taxlaw-2821	274	10	milton	milton	PROPN
taxlaw-2821	274	11	friedman	friedman	PROPN
taxlaw-2821	274	12	wrote	write	VERB
taxlaw-2821	274	13	that	that	SCONJ
taxlaw-2821	274	14	,	,	PUNCT
taxlaw-2821	274	15	in	in	ADP
taxlaw-2821	274	16	a	a	DET
taxlaw-2821	274	17	free	free	ADJ
taxlaw-2821	274	18	economy	economy	NOUN
taxlaw-2821	274	19	,	,	PUNCT
taxlaw-2821	274	20	“	"	PUNCT
taxlaw-2821	274	21	there	there	PRON
taxlaw-2821	274	22	is	be	VERB
taxlaw-2821	274	23	one	one	NUM
taxlaw-2821	274	24	and	and	CCONJ
taxlaw-2821	274	25	only	only	ADV
taxlaw-2821	274	26	one	one	NUM
taxlaw-2821	274	27	social	social	ADJ
taxlaw-2821	274	28	responsibility	responsibility	NOUN
taxlaw-2821	274	29	of	of	ADP
taxlaw-2821	274	30	business	business	NOUN
taxlaw-2821	274	31	–	–	PUNCT
taxlaw-2821	274	32	to	to	PART
taxlaw-2821	274	33	use	use	VERB
taxlaw-2821	274	34	its	its	PRON
taxlaw-2821	274	35	resources	resource	NOUN
taxlaw-2821	274	36	and	and	CCONJ
taxlaw-2821	274	37	engage	engage	VERB
taxlaw-2821	274	38	in	in	ADP
taxlaw-2821	274	39	activities	activity	NOUN
taxlaw-2821	274	40	designed	design	VERB
taxlaw-2821	274	41	to	to	PART
taxlaw-2821	274	42	increase	increase	VERB
taxlaw-2821	274	43	its	its	PRON
taxlaw-2821	274	44	profits	profit	NOUN
taxlaw-2821	274	45	so	so	ADV
taxlaw-2821	274	46	long	long	ADV
taxlaw-2821	274	47	as	as	SCONJ
taxlaw-2821	274	48	it	it	PRON
taxlaw-2821	274	49	stays	stay	VERB
taxlaw-2821	274	50	within	within	ADP
taxlaw-2821	274	51	the	the	DET
taxlaw-2821	274	52	rules	rule	NOUN
taxlaw-2821	274	53	of	of	ADP
taxlaw-2821	274	54	the	the	DET
taxlaw-2821	274	55	game	game	NOUN
taxlaw-2821	274	56	,	,	PUNCT
taxlaw-2821	274	57	which	which	PRON
taxlaw-2821	274	58	is	be	AUX
taxlaw-2821	274	59	to	to	PART
taxlaw-2821	274	60	say	say	VERB
taxlaw-2821	274	61	,	,	PUNCT
taxlaw-2821	274	62	engages	engage	VERB
taxlaw-2821	274	63	in	in	ADP
taxlaw-2821	274	64	open	open	ADJ
taxlaw-2821	274	65	and	and	CCONJ
taxlaw-2821	274	66	free	free	ADJ
taxlaw-2821	274	67	competition	competition	NOUN
taxlaw-2821	274	68	without	without	ADP
taxlaw-2821	274	69	deception	deception	NOUN
taxlaw-2821	274	70	or	or	CCONJ
taxlaw-2821	274	71	fraud	fraud	NOUN
taxlaw-2821	274	72	.	.	PUNCT
taxlaw-2821	275	1	”75	”75	PROPN
taxlaw-2821	275	2	along	along	ADP
taxlaw-2821	275	3	with	with	ADP
taxlaw-2821	275	4	smith	smith	PROPN
taxlaw-2821	275	5	,	,	PUNCT
taxlaw-2821	275	6	friedman	friedman	PROPN
taxlaw-2821	275	7	considers	consider	VERB
taxlaw-2821	275	8	that	that	SCONJ
taxlaw-2821	275	9	corporations	corporation	NOUN
taxlaw-2821	275	10	are	be	AUX
taxlaw-2821	275	11	ill	ill	ADV
taxlaw-2821	275	12	equipped	equipped	ADJ
taxlaw-2821	275	13	to	to	PART
taxlaw-2821	275	14	address	address	VERB
taxlaw-2821	275	15	social	social	ADJ
taxlaw-2821	275	16	issues	issue	NOUN
taxlaw-2821	275	17	,	,	PUNCT
taxlaw-2821	275	18	and	and	CCONJ
taxlaw-2821	275	19	thus	thus	ADV
taxlaw-2821	275	20	instead	instead	ADV
taxlaw-2821	275	21	of	of	ADP
taxlaw-2821	275	22	diversifying	diversify	VERB
taxlaw-2821	275	23	the	the	DET
taxlaw-2821	275	24	interests	interest	NOUN
taxlaw-2821	275	25	they	they	PRON
taxlaw-2821	275	26	further	far	ADV
taxlaw-2821	275	27	they	they	PRON
taxlaw-2821	275	28	should	should	AUX
taxlaw-2821	275	29	specialize	specialize	VERB
taxlaw-2821	275	30	in	in	ADP
taxlaw-2821	275	31	the	the	DET
taxlaw-2821	275	32	efficient	efficient	ADJ
taxlaw-2821	275	33	maximization	maximization	NOUN
taxlaw-2821	275	34	of	of	ADP
taxlaw-2821	275	35	profit	profit	NOUN
taxlaw-2821	275	36	.	.	PUNCT
taxlaw-2821	276	1	this	this	DET
taxlaw-2821	276	2	specialization	specialization	NOUN
taxlaw-2821	276	3	–	–	PUNCT
taxlaw-2821	276	4	corporations	corporation	NOUN
taxlaw-2821	276	5	make	make	VERB
taxlaw-2821	276	6	profit	profit	NOUN
taxlaw-2821	276	7	whereas	whereas	SCONJ
taxlaw-2821	276	8	the	the	DET
taxlaw-2821	276	9	government	government	NOUN
taxlaw-2821	276	10	addresses	address	VERB
taxlaw-2821	276	11	social	social	ADJ
taxlaw-2821	276	12	interests	interest	NOUN
taxlaw-2821	276	13	–	–	PUNCT
taxlaw-2821	276	14	would	would	AUX
taxlaw-2821	276	15	in	in	ADP
taxlaw-2821	276	16	turn	turn	NOUN
taxlaw-2821	276	17	maximize	maximize	VERB
taxlaw-2821	276	18	the	the	DET
taxlaw-2821	276	19	overall	overall	ADJ
taxlaw-2821	276	20	welfare.76	welfare.76	PROPN
taxlaw-2821	276	21	the	the	DET
taxlaw-2821	276	22	merits	merit	NOUN
taxlaw-2821	276	23	of	of	ADP
taxlaw-2821	276	24	this	this	DET
taxlaw-2821	276	25	theory	theory	NOUN
taxlaw-2821	276	26	need	need	AUX
taxlaw-2821	276	27	not	not	PART
taxlaw-2821	276	28	be	be	AUX
taxlaw-2821	276	29	discussed	discuss	VERB
taxlaw-2821	276	30	here	here	ADV
taxlaw-2821	276	31	.	.	PUNCT
taxlaw-2821	277	1	of	of	ADP
taxlaw-2821	277	2	greater	great	ADJ
taxlaw-2821	277	3	relevance	relevance	NOUN
taxlaw-2821	277	4	is	be	AUX
taxlaw-2821	277	5	whether	whether	SCONJ
taxlaw-2821	277	6	the	the	DET
taxlaw-2821	277	7	economic	economic	ADJ
taxlaw-2821	277	8	apprehension	apprehension	NOUN
taxlaw-2821	277	9	of	of	ADP
taxlaw-2821	277	10	corporations	corporation	NOUN
taxlaw-2821	277	11	has	have	AUX
taxlaw-2821	277	12	resulted	result	VERB
taxlaw-2821	277	13	in	in	ADP
taxlaw-2821	277	14	a	a	DET
taxlaw-2821	277	15	legal	legal	ADJ
taxlaw-2821	277	16	framework	framework	NOUN
taxlaw-2821	277	17	limiting	limit	VERB
taxlaw-2821	277	18	their	their	PRON
taxlaw-2821	277	19	ability	ability	NOUN
taxlaw-2821	277	20	to	to	PART
taxlaw-2821	277	21	further	further	VERB
taxlaw-2821	277	22	social	social	ADJ
taxlaw-2821	277	23	purposes	purpose	NOUN
taxlaw-2821	277	24	.	.	PUNCT
taxlaw-2821	278	1	states	state	NOUN
taxlaw-2821	278	2	’	'	PUNCT
taxlaw-2821	278	3	corporate	corporate	ADJ
taxlaw-2821	278	4	statutory	statutory	ADJ
taxlaw-2821	278	5	laws	law	NOUN
taxlaw-2821	278	6	are	be	AUX
taxlaw-2821	278	7	mostly	mostly	ADV
taxlaw-2821	278	8	silent	silent	ADJ
taxlaw-2821	278	9	on	on	ADP
taxlaw-2821	278	10	this	this	DET
taxlaw-2821	278	11	issue	issue	NOUN
taxlaw-2821	278	12	.	.	PUNCT
taxlaw-2821	279	1	for	for	ADP
taxlaw-2821	279	2	instance	instance	NOUN
taxlaw-2821	279	3	,	,	PUNCT
taxlaw-2821	279	4	section	section	NOUN
taxlaw-2821	279	5	102(a)(3	102(a)(3	NUM
taxlaw-2821	279	6	)	)	PUNCT
taxlaw-2821	279	7	of	of	ADP
taxlaw-2821	279	8	delaware	delaware	PROPN
taxlaw-2821	279	9	general	general	PROPN
taxlaw-2821	279	10	corporation	corporation	PROPN
taxlaw-2821	279	11	law	law	PROPN
taxlaw-2821	279	12	only	only	ADV
taxlaw-2821	279	13	requires	require	VERB
taxlaw-2821	279	14	that	that	SCONJ
taxlaw-2821	279	15	the	the	DET
taxlaw-2821	279	16	purpose	purpose	NOUN
taxlaw-2821	279	17	of	of	ADP
taxlaw-2821	279	18	the	the	DET
taxlaw-2821	279	19	corporation	corporation	NOUN
taxlaw-2821	279	20	be	be	AUX
taxlaw-2821	279	21	to	to	PART
taxlaw-2821	279	22	engage	engage	VERB
taxlaw-2821	279	23	in	in	ADP
taxlaw-2821	279	24	“	"	PUNCT
taxlaw-2821	279	25	any	any	DET
taxlaw-2821	279	26	lawful	lawful	ADJ
taxlaw-2821	279	27	act	act	NOUN
taxlaw-2821	279	28	or	or	CCONJ
taxlaw-2821	279	29	activity	activity	NOUN
taxlaw-2821	279	30	.	.	PUNCT
taxlaw-2821	280	1	”77	”77	NOUN
taxlaw-2821	280	2	section	section	PROPN
taxlaw-2821	280	3	3.01	3.01	NUM
taxlaw-2821	280	4	of	of	ADP
taxlaw-2821	280	5	the	the	DET
taxlaw-2821	280	6	model	model	NOUN
taxlaw-2821	280	7	business	business	PROPN
taxlaw-2821	280	8	corporation	corporation	PROPN
taxlaw-2821	280	9	act	act	NOUN
taxlaw-2821	280	10	provides	provide	VERB
taxlaw-2821	280	11	that	that	SCONJ
taxlaw-2821	280	12	corporations	corporation	NOUN
taxlaw-2821	280	13	shall	shall	AUX
taxlaw-2821	280	14	have	have	VERB
taxlaw-2821	280	15	the	the	DET
taxlaw-2821	280	16	purpose	purpose	NOUN
taxlaw-2821	280	17	of	of	ADP
taxlaw-2821	280	18	“	"	PUNCT
taxlaw-2821	280	19	engaging	engage	VERB
taxlaw-2821	280	20	in	in	ADP
taxlaw-2821	280	21	any	any	DET
taxlaw-2821	280	22	lawful	lawful	ADJ
taxlaw-2821	280	23	business	business	NOUN
taxlaw-2821	280	24	unless	unless	SCONJ
taxlaw-2821	280	25	a	a	DET
taxlaw-2821	280	26	more	more	ADV
taxlaw-2821	280	27	limited	limited	ADJ
taxlaw-2821	280	28	purpose	purpose	NOUN
taxlaw-2821	280	29	is	be	AUX
taxlaw-2821	280	30	set	set	VERB
taxlaw-2821	280	31	forth	forth	ADV
taxlaw-2821	280	32	in	in	ADP
taxlaw-2821	280	33	the	the	DET
taxlaw-2821	280	34	articles	article	NOUN
taxlaw-2821	280	35	of	of	ADP
taxlaw-2821	280	36	incorporation	incorporation	NOUN
taxlaw-2821	280	37	.	.	PUNCT
taxlaw-2821	281	1	”78	”78	ADV
taxlaw-2821	281	2	thus	thus	ADV
taxlaw-2821	281	3	,	,	PUNCT
taxlaw-2821	281	4	the	the	DET
taxlaw-2821	281	5	broadly	broadly	ADV
taxlaw-2821	281	6	defined	define	VERB
taxlaw-2821	281	7	statutory	statutory	ADJ
taxlaw-2821	281	8	purposes	purpose	NOUN
taxlaw-2821	281	9	of	of	ADP
taxlaw-2821	281	10	corporations	corporation	NOUN
taxlaw-2821	281	11	do	do	AUX
taxlaw-2821	281	12	not	not	PART
taxlaw-2821	281	13	prevent	prevent	VERB
taxlaw-2821	281	14	them	they	PRON
taxlaw-2821	281	15	from	from	ADP
taxlaw-2821	281	16	engaging	engage	VERB
taxlaw-2821	281	17	incidentally	incidentally	ADV
taxlaw-2821	281	18	,	,	PUNCT
taxlaw-2821	281	19	or	or	CCONJ
taxlaw-2821	281	20	even	even	ADV
taxlaw-2821	281	21	primarily	primarily	ADV
taxlaw-2821	281	22	,	,	PUNCT
taxlaw-2821	281	23	in	in	ADP
taxlaw-2821	281	24	social	social	ADJ
taxlaw-2821	281	25	activities	activity	NOUN
taxlaw-2821	281	26	that	that	PRON
taxlaw-2821	281	27	do	do	AUX
taxlaw-2821	281	28	not	not	PART
taxlaw-2821	281	29	seek	seek	VERB
taxlaw-2821	281	30	the	the	DET
taxlaw-2821	281	31	maximization	maximization	NOUN
taxlaw-2821	281	32	of	of	ADP
taxlaw-2821	281	33	profit	profit	NOUN
taxlaw-2821	281	34	.	.	PUNCT
taxlaw-2821	282	1	interestingly	interestingly	ADV
taxlaw-2821	282	2	enough	enough	ADV
taxlaw-2821	282	3	,	,	PUNCT
taxlaw-2821	282	4	the	the	DET
taxlaw-2821	282	5	american	american	PROPN
taxlaw-2821	282	6	law	law	PROPN
taxlaw-2821	282	7	institute	institute	PROPN
taxlaw-2821	282	8	(	(	PUNCT
taxlaw-2821	282	9	ali	ali	PROPN
taxlaw-2821	282	10	’s	’s	PART
taxlaw-2821	282	11	)	)	PUNCT
taxlaw-2821	282	12	principles	principle	NOUN
taxlaw-2821	282	13	of	of	ADP
taxlaw-2821	282	14	corporate	corporate	ADJ
taxlaw-2821	282	15	governance	governance	NOUN
taxlaw-2821	282	16	depart	depart	NOUN
taxlaw-2821	282	17	from	from	ADP
taxlaw-2821	282	18	state	state	NOUN
taxlaw-2821	282	19	laws	law	NOUN
taxlaw-2821	282	20	:	:	PUNCT
taxlaw-2821	282	21	section	section	NOUN
taxlaw-2821	282	22	2.01	2.01	NUM
taxlaw-2821	282	23	provides	provide	VERB
taxlaw-2821	282	24	that	that	SCONJ
taxlaw-2821	282	25	“	"	PUNCT
taxlaw-2821	282	26	a	a	DET
taxlaw-2821	282	27	corporation	corporation	NOUN
taxlaw-2821	282	28	should	should	AUX
taxlaw-2821	282	29	have	have	VERB
taxlaw-2821	282	30	as	as	ADP
taxlaw-2821	282	31	its	its	PRON
taxlaw-2821	282	32	objective	objective	NOUN
taxlaw-2821	282	33	the	the	DET
taxlaw-2821	282	34	conduct	conduct	NOUN
taxlaw-2821	282	35	of	of	ADP
taxlaw-2821	282	36	business	business	NOUN
taxlaw-2821	282	37	activities	activity	NOUN
taxlaw-2821	282	38	with	with	ADP
taxlaw-2821	282	39	a	a	DET
taxlaw-2821	282	40	view	view	NOUN
taxlaw-2821	282	41	to	to	ADP
taxlaw-2821	282	42	74	74	NUM
taxlaw-2821	282	43	other	other	ADJ
taxlaw-2821	282	44	constraints	constraint	NOUN
taxlaw-2821	282	45	limit	limit	VERB
taxlaw-2821	282	46	the	the	DET
taxlaw-2821	282	47	use	use	NOUN
taxlaw-2821	282	48	of	of	ADP
taxlaw-2821	282	49	a	a	DET
taxlaw-2821	282	50	501(c)(3	501(c)(3	NUM
taxlaw-2821	282	51	)	)	PUNCT
taxlaw-2821	282	52	vehicle	vehicle	NOUN
taxlaw-2821	282	53	for	for	ADP
taxlaw-2821	282	54	social	social	ADJ
taxlaw-2821	282	55	enterprises	enterprise	NOUN
taxlaw-2821	282	56	,	,	PUNCT
taxlaw-2821	282	57	such	such	ADJ
taxlaw-2821	282	58	as	as	ADP
taxlaw-2821	282	59	the	the	DET
taxlaw-2821	282	60	interdiction	interdiction	NOUN
taxlaw-2821	282	61	of	of	ADP
taxlaw-2821	282	62	selfdealing	selfdeale	VERB
taxlaw-2821	282	63	or	or	CCONJ
taxlaw-2821	282	64	the	the	DET
taxlaw-2821	282	65	prohibition	prohibition	NOUN
taxlaw-2821	282	66	of	of	ADP
taxlaw-2821	282	67	political	political	ADJ
taxlaw-2821	282	68	activity	activity	NOUN
taxlaw-2821	282	69	.	.	PUNCT
taxlaw-2821	283	1	some	some	PRON
taxlaw-2821	283	2	of	of	ADP
taxlaw-2821	283	3	these	these	PRON
taxlaw-2821	283	4	can	can	AUX
taxlaw-2821	283	5	be	be	AUX
taxlaw-2821	283	6	circumvented	circumvent	VERB
taxlaw-2821	283	7	notably	notably	ADV
taxlaw-2821	283	8	through	through	ADP
taxlaw-2821	283	9	the	the	DET
taxlaw-2821	283	10	adoption	adoption	NOUN
taxlaw-2821	283	11	of	of	ADP
taxlaw-2821	283	12	a	a	DET
taxlaw-2821	283	13	501(c)(4	501(c)(4	NOUN
taxlaw-2821	283	14	)	)	PUNCT
taxlaw-2821	283	15	nonprofit	nonprofit	NOUN
taxlaw-2821	283	16	.	.	PUNCT
taxlaw-2821	284	1	however	however	ADV
taxlaw-2821	284	2	,	,	PUNCT
taxlaw-2821	284	3	a	a	DET
taxlaw-2821	284	4	comprehensive	comprehensive	ADJ
taxlaw-2821	284	5	study	study	NOUN
taxlaw-2821	284	6	of	of	ADP
taxlaw-2821	284	7	these	these	DET
taxlaw-2821	284	8	limitations	limitation	NOUN
taxlaw-2821	284	9	is	be	AUX
taxlaw-2821	284	10	not	not	PART
taxlaw-2821	284	11	necessary	necessary	ADJ
taxlaw-2821	284	12	since	since	SCONJ
taxlaw-2821	284	13	this	this	DET
taxlaw-2821	284	14	development	development	NOUN
taxlaw-2821	284	15	on	on	ADP
taxlaw-2821	284	16	tax	tax	NOUN
taxlaw-2821	284	17	-	-	PUNCT
taxlaw-2821	284	18	exempt	exempt	ADJ
taxlaw-2821	284	19	nonprofits	nonprofit	NOUN
taxlaw-2821	284	20	only	only	ADV
taxlaw-2821	284	21	aims	aim	VERB
taxlaw-2821	284	22	at	at	ADP
taxlaw-2821	284	23	underscoring	underscore	VERB
taxlaw-2821	284	24	that	that	SCONJ
taxlaw-2821	284	25	they	they	PRON
taxlaw-2821	284	26	suffer	suffer	VERB
taxlaw-2821	284	27	from	from	ADP
taxlaw-2821	284	28	an	an	DET
taxlaw-2821	284	29	inflexible	inflexible	ADJ
taxlaw-2821	284	30	business	business	NOUN
taxlaw-2821	284	31	model	model	NOUN
taxlaw-2821	284	32	hardly	hardly	ADV
taxlaw-2821	284	33	compatible	compatible	ADJ
taxlaw-2821	284	34	with	with	ADP
taxlaw-2821	284	35	the	the	DET
taxlaw-2821	284	36	financial	financial	ADJ
taxlaw-2821	284	37	bottom	bottom	ADJ
taxlaw-2821	284	38	line	line	NOUN
taxlaw-2821	284	39	of	of	ADP
taxlaw-2821	284	40	social	social	ADJ
taxlaw-2821	284	41	enterprises	enterprise	NOUN
taxlaw-2821	284	42	.	.	PUNCT
taxlaw-2821	285	1	75	75	NUM
taxlaw-2821	285	2	milton	milton	PROPN
taxlaw-2821	285	3	friedman	friedman	PROPN
taxlaw-2821	285	4	,	,	PUNCT
taxlaw-2821	285	5	capitalism	capitalism	NOUN
taxlaw-2821	285	6	and	and	CCONJ
taxlaw-2821	285	7	freedom	freedom	NOUN
taxlaw-2821	285	8	133	133	NUM
taxlaw-2821	285	9	(	(	PUNCT
taxlaw-2821	285	10	1962	1962	NUM
taxlaw-2821	285	11	)	)	PUNCT
taxlaw-2821	285	12	.	.	PUNCT
taxlaw-2821	286	1	76	76	NUM
taxlaw-2821	286	2	thomas	thomas	PROPN
taxlaw-2821	286	3	donaldson	donaldson	PROPN
taxlaw-2821	286	4	,	,	PUNCT
taxlaw-2821	286	5	corporations	corporation	NOUN
taxlaw-2821	286	6	and	and	CCONJ
taxlaw-2821	286	7	morality	morality	NOUN
taxlaw-2821	286	8	68	68	NUM
taxlaw-2821	286	9	-	-	SYM
taxlaw-2821	286	10	69	69	NUM
taxlaw-2821	286	11	(	(	PUNCT
taxlaw-2821	286	12	1982	1982	NUM
taxlaw-2821	286	13	)	)	PUNCT
taxlaw-2821	286	14	.	.	PUNCT
taxlaw-2821	287	1	77	77	NUM
taxlaw-2821	287	2	del	del	PROPN
taxlaw-2821	287	3	.	.	PROPN
taxlaw-2821	287	4	code	code	PROPN
taxlaw-2821	287	5	ann	ann	PROPN
taxlaw-2821	287	6	.	.	PUNCT
taxlaw-2821	287	7	tit	tit	PROPN
taxlaw-2821	287	8	.	.	PROPN
taxlaw-2821	287	9	8	8	NUM
taxlaw-2821	287	10	,	,	PUNCT
taxlaw-2821	287	11	§	§	PROPN
taxlaw-2821	287	12	102	102	NUM
taxlaw-2821	287	13	(	(	PUNCT
taxlaw-2821	287	14	west	west	NOUN
taxlaw-2821	287	15	2013	2013	NUM
taxlaw-2821	287	16	)	)	PUNCT
taxlaw-2821	287	17	.	.	PUNCT
taxlaw-2821	288	1	78	78	NUM
taxlaw-2821	288	2	model	model	NOUN
taxlaw-2821	288	3	bus	bus	NOUN
taxlaw-2821	288	4	.	.	PUNCT
taxlaw-2821	288	5	corp	corp	PROPN
taxlaw-2821	288	6	.	.	PROPN
taxlaw-2821	288	7	act	act	PROPN
taxlaw-2821	288	8	§	§	PROPN
taxlaw-2821	288	9	3.01	3.01	NUM
taxlaw-2821	288	10	(	(	PUNCT
taxlaw-2821	288	11	2008	2008	NUM
taxlaw-2821	288	12	)	)	PUNCT
taxlaw-2821	288	13	.	.	PUNCT
taxlaw-2821	289	1	112	112	NUM
taxlaw-2821	289	2	columbia	columbia	PROPN
taxlaw-2821	289	3	journal	journal	PROPN
taxlaw-2821	289	4	of	of	ADP
taxlaw-2821	289	5	tax	tax	NOUN
taxlaw-2821	289	6	law	law	NOUN
taxlaw-2821	289	7	[	[	X
taxlaw-2821	289	8	vol.5:100	vol.5:100	ADP
taxlaw-2821	289	9	enhancing	enhance	VERB
taxlaw-2821	289	10	corporate	corporate	ADJ
taxlaw-2821	289	11	profit	profit	NOUN
taxlaw-2821	289	12	and	and	CCONJ
taxlaw-2821	289	13	shareholder	shareholder	NOUN
taxlaw-2821	289	14	gain	gain	NOUN
taxlaw-2821	289	15	.	.	PUNCT
taxlaw-2821	290	1	”79	”79	PROPN
taxlaw-2821	290	2	ali	ali	PROPN
taxlaw-2821	290	3	’s	’s	PART
taxlaw-2821	290	4	principles	principle	NOUN
taxlaw-2821	290	5	nonetheless	nonetheless	ADV
taxlaw-2821	290	6	admit	admit	VERB
taxlaw-2821	290	7	exceptions	exception	NOUN
taxlaw-2821	290	8	to	to	ADP
taxlaw-2821	290	9	this	this	DET
taxlaw-2821	290	10	profit	profit	NOUN
taxlaw-2821	290	11	-	-	PUNCT
taxlaw-2821	290	12	based	base	VERB
taxlaw-2821	290	13	conduct	conduct	NOUN
taxlaw-2821	290	14	when	when	SCONJ
taxlaw-2821	290	15	the	the	DET
taxlaw-2821	290	16	corporation	corporation	NOUN
taxlaw-2821	290	17	either	either	CCONJ
taxlaw-2821	290	18	takes	take	VERB
taxlaw-2821	290	19	into	into	ADP
taxlaw-2821	290	20	account	account	NOUN
taxlaw-2821	290	21	ethical	ethical	ADJ
taxlaw-2821	290	22	considerations	consideration	NOUN
taxlaw-2821	290	23	reasonably	reasonably	ADV
taxlaw-2821	290	24	related	related	ADJ
taxlaw-2821	290	25	to	to	ADP
taxlaw-2821	290	26	the	the	DET
taxlaw-2821	290	27	responsible	responsible	ADJ
taxlaw-2821	290	28	conduct	conduct	NOUN
taxlaw-2821	290	29	of	of	ADP
taxlaw-2821	290	30	its	its	PRON
taxlaw-2821	290	31	business	business	NOUN
taxlaw-2821	290	32	,	,	PUNCT
taxlaw-2821	290	33	or	or	CCONJ
taxlaw-2821	290	34	allocates	allocate	VERB
taxlaw-2821	290	35	a	a	DET
taxlaw-2821	290	36	reasonable	reasonable	ADJ
taxlaw-2821	290	37	amount	amount	NOUN
taxlaw-2821	290	38	of	of	ADP
taxlaw-2821	290	39	its	its	PRON
taxlaw-2821	290	40	resources	resource	NOUN
taxlaw-2821	290	41	to	to	PART
taxlaw-2821	290	42	listed	list	VERB
taxlaw-2821	290	43	social	social	ADJ
taxlaw-2821	290	44	purposes.80	purposes.80	NOUN
taxlaw-2821	290	45	thus	thus	ADV
taxlaw-2821	290	46	the	the	DET
taxlaw-2821	290	47	ali	ali	PROPN
taxlaw-2821	290	48	’s	’s	PART
taxlaw-2821	290	49	principles	principle	NOUN
taxlaw-2821	290	50	only	only	ADV
taxlaw-2821	290	51	authorize	authorize	VERB
taxlaw-2821	290	52	corporations	corporation	NOUN
taxlaw-2821	290	53	to	to	PART
taxlaw-2821	290	54	depart	depart	VERB
taxlaw-2821	290	55	from	from	ADP
taxlaw-2821	290	56	their	their	PRON
taxlaw-2821	290	57	profit	profit	NOUN
taxlaw-2821	290	58	maximization	maximization	NOUN
taxlaw-2821	290	59	purpose	purpose	NOUN
taxlaw-2821	290	60	incidentally	incidentally	ADV
taxlaw-2821	290	61	.	.	PUNCT
taxlaw-2821	291	1	this	this	PRON
taxlaw-2821	291	2	is	be	AUX
taxlaw-2821	291	3	scarcely	scarcely	ADV
taxlaw-2821	291	4	compatible	compatible	ADJ
taxlaw-2821	291	5	with	with	ADP
taxlaw-2821	291	6	the	the	DET
taxlaw-2821	291	7	double	double	ADJ
taxlaw-2821	291	8	bottom	bottom	ADJ
taxlaw-2821	291	9	line	line	NOUN
taxlaw-2821	291	10	that	that	PRON
taxlaw-2821	291	11	social	social	ADJ
taxlaw-2821	291	12	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	291	13	seek	seek	VERB
taxlaw-2821	291	14	since	since	SCONJ
taxlaw-2821	291	15	it	it	PRON
taxlaw-2821	291	16	only	only	ADV
taxlaw-2821	291	17	enables	enable	VERB
taxlaw-2821	291	18	corporations	corporation	NOUN
taxlaw-2821	291	19	to	to	PART
taxlaw-2821	291	20	develop	develop	VERB
taxlaw-2821	291	21	a	a	DET
taxlaw-2821	291	22	corporate	corporate	ADJ
taxlaw-2821	291	23	social	social	ADJ
taxlaw-2821	291	24	responsibility	responsibility	NOUN
taxlaw-2821	291	25	practice	practice	NOUN
taxlaw-2821	291	26	.	.	PUNCT
taxlaw-2821	292	1	however	however	ADV
taxlaw-2821	292	2	,	,	PUNCT
taxlaw-2821	292	3	although	although	SCONJ
taxlaw-2821	292	4	they	they	PRON
taxlaw-2821	292	5	undeniably	undeniably	ADV
taxlaw-2821	292	6	are	be	AUX
taxlaw-2821	292	7	of	of	ADP
taxlaw-2821	292	8	doctrinal	doctrinal	ADJ
taxlaw-2821	292	9	interests	interest	NOUN
taxlaw-2821	292	10	,	,	PUNCT
taxlaw-2821	292	11	these	these	DET
taxlaw-2821	292	12	principles	principle	NOUN
taxlaw-2821	292	13	have	have	VERB
taxlaw-2821	292	14	no	no	DET
taxlaw-2821	292	15	binding	bind	VERB
taxlaw-2821	292	16	force	force	NOUN
taxlaw-2821	292	17	.	.	PUNCT
taxlaw-2821	293	1	thus	thus	ADV
taxlaw-2821	293	2	,	,	PUNCT
taxlaw-2821	293	3	statutory	statutory	ADJ
taxlaw-2821	293	4	corporate	corporate	ADJ
taxlaw-2821	293	5	law	law	NOUN
taxlaw-2821	293	6	,	,	PUNCT
taxlaw-2821	293	7	in	in	ADP
taxlaw-2821	293	8	and	and	CCONJ
taxlaw-2821	293	9	of	of	ADP
taxlaw-2821	293	10	itself	itself	PRON
taxlaw-2821	293	11	,	,	PUNCT
taxlaw-2821	293	12	is	be	AUX
taxlaw-2821	293	13	not	not	PART
taxlaw-2821	293	14	a	a	DET
taxlaw-2821	293	15	sufficient	sufficient	ADJ
taxlaw-2821	293	16	source	source	NOUN
taxlaw-2821	293	17	to	to	PART
taxlaw-2821	293	18	require	require	VERB
taxlaw-2821	293	19	corporations	corporation	NOUN
taxlaw-2821	293	20	to	to	PART
taxlaw-2821	293	21	further	further	VERB
taxlaw-2821	293	22	exclusively	exclusively	ADV
taxlaw-2821	293	23	or	or	CCONJ
taxlaw-2821	293	24	primarily	primarily	ADV
taxlaw-2821	293	25	wealth	wealth	NOUN
taxlaw-2821	293	26	maximization	maximization	NOUN
taxlaw-2821	293	27	.	.	PUNCT
taxlaw-2821	294	1	rather	rather	ADV
taxlaw-2821	294	2	,	,	PUNCT
taxlaw-2821	294	3	this	this	DET
taxlaw-2821	294	4	theory	theory	NOUN
taxlaw-2821	294	5	seems	seem	VERB
taxlaw-2821	294	6	to	to	PART
taxlaw-2821	294	7	stem	stem	VERB
taxlaw-2821	294	8	from	from	ADP
taxlaw-2821	294	9	the	the	DET
taxlaw-2821	294	10	“	"	PUNCT
taxlaw-2821	294	11	legal	legal	ADJ
taxlaw-2821	294	12	principles	principle	NOUN
taxlaw-2821	294	13	of	of	ADP
taxlaw-2821	294	14	agency	agency	NOUN
taxlaw-2821	294	15	,	,	PUNCT
taxlaw-2821	294	16	property	property	NOUN
taxlaw-2821	294	17	rights	right	NOUN
taxlaw-2821	294	18	,	,	PUNCT
taxlaw-2821	294	19	81	81	NUM
taxlaw-2821	294	20	and	and	CCONJ
taxlaw-2821	294	21	contract,82	contract,82	NOUN
taxlaw-2821	294	22	all	all	PRON
taxlaw-2821	294	23	of	of	ADP
taxlaw-2821	294	24	which	which	PRON
taxlaw-2821	294	25	are	be	AUX
taxlaw-2821	294	26	intertwined	intertwine	VERB
taxlaw-2821	294	27	in	in	ADP
taxlaw-2821	294	28	the	the	DET
taxlaw-2821	294	29	corporate	corporate	ADJ
taxlaw-2821	294	30	form	form	NOUN
taxlaw-2821	294	31	.	.	PUNCT
taxlaw-2821	295	1	”83	”83	VERB
taxlaw-2821	295	2	the	the	DET
taxlaw-2821	295	3	fiduciary	fiduciary	ADJ
taxlaw-2821	295	4	duty	duty	NOUN
taxlaw-2821	295	5	to	to	PART
taxlaw-2821	295	6	prioritize	prioritize	VERB
taxlaw-2821	295	7	shareholders	shareholder	NOUN
taxlaw-2821	295	8	’	'	PUNCT
taxlaw-2821	295	9	value	value	NOUN
taxlaw-2821	295	10	indeed	indeed	ADV
taxlaw-2821	295	11	,	,	PUNCT
taxlaw-2821	295	12	the	the	DET
taxlaw-2821	295	13	agency	agency	NOUN
taxlaw-2821	295	14	relationship	relationship	NOUN
taxlaw-2821	295	15	between	between	ADP
taxlaw-2821	295	16	board	board	NOUN
taxlaw-2821	295	17	members	member	NOUN
taxlaw-2821	295	18	and	and	CCONJ
taxlaw-2821	295	19	shareholders84	shareholders84	NOUN
taxlaw-2821	295	20	has	have	AUX
taxlaw-2821	295	21	been	be	AUX
taxlaw-2821	295	22	widely	widely	ADV
taxlaw-2821	295	23	construed	construe	VERB
taxlaw-2821	295	24	as	as	ADP
taxlaw-2821	295	25	directing	direct	VERB
taxlaw-2821	295	26	the	the	DET
taxlaw-2821	295	27	formers	former	NOUN
taxlaw-2821	295	28	(	(	PUNCT
taxlaw-2821	295	29	the	the	DET
taxlaw-2821	295	30	agents	agent	NOUN
taxlaw-2821	295	31	)	)	PUNCT
taxlaw-2821	295	32	to	to	PART
taxlaw-2821	295	33	maximize	maximize	VERB
taxlaw-2821	295	34	the	the	DET
taxlaw-2821	295	35	wealth	wealth	NOUN
taxlaw-2821	295	36	of	of	ADP
taxlaw-2821	295	37	the	the	DET
taxlaw-2821	295	38	latters	latter	NOUN
taxlaw-2821	295	39	(	(	PUNCT
taxlaw-2821	295	40	the	the	DET
taxlaw-2821	295	41	principals	principal	NOUN
taxlaw-2821	295	42	.	.	PUNCT
taxlaw-2821	295	43	)	)	PUNCT
taxlaw-2821	296	1	the	the	DET
taxlaw-2821	296	2	foundation	foundation	NOUN
taxlaw-2821	296	3	of	of	ADP
taxlaw-2821	296	4	this	this	DET
taxlaw-2821	296	5	shareholder	shareholder	NOUN
taxlaw-2821	296	6	primacy	primacy	NOUN
taxlaw-2821	296	7	theory	theory	NOUN
taxlaw-2821	296	8	is	be	AUX
taxlaw-2821	296	9	traditionally	traditionally	ADV
taxlaw-2821	296	10	traced	trace	VERB
taxlaw-2821	296	11	back	back	ADV
taxlaw-2821	296	12	to	to	PART
taxlaw-2821	296	13	dodge	dodge	VERB
taxlaw-2821	296	14	v.	v.	ADP
taxlaw-2821	296	15	ford	ford	PROPN
taxlaw-2821	296	16	motor	motor	PROPN
taxlaw-2821	296	17	co.85	co.85	PROPN
taxlaw-2821	296	18	in	in	ADP
taxlaw-2821	296	19	which	which	PRON
taxlaw-2821	296	20	the	the	DET
taxlaw-2821	296	21	michigan	michigan	PROPN
taxlaw-2821	296	22	supreme	supreme	PROPN
taxlaw-2821	296	23	court	court	PROPN
taxlaw-2821	296	24	ruled	rule	VERB
taxlaw-2821	296	25	that	that	SCONJ
taxlaw-2821	296	26	“	"	PUNCT
taxlaw-2821	296	27	it	it	PRON
taxlaw-2821	296	28	is	be	AUX
taxlaw-2821	296	29	not	not	PART
taxlaw-2821	296	30	within	within	ADP
taxlaw-2821	296	31	the	the	DET
taxlaw-2821	296	32	lawful	lawful	ADJ
taxlaw-2821	296	33	powers	power	NOUN
taxlaw-2821	296	34	of	of	ADP
taxlaw-2821	296	35	a	a	DET
taxlaw-2821	296	36	board	board	NOUN
taxlaw-2821	296	37	of	of	ADP
taxlaw-2821	296	38	directors	director	NOUN
taxlaw-2821	296	39	to	to	PART
taxlaw-2821	296	40	shape	shape	VERB
taxlaw-2821	296	41	and	and	CCONJ
taxlaw-2821	296	42	conduct	conduct	VERB
taxlaw-2821	296	43	the	the	DET
taxlaw-2821	296	44	affairs	affair	NOUN
taxlaw-2821	296	45	of	of	ADP
taxlaw-2821	296	46	a	a	DET
taxlaw-2821	296	47	corporation	corporation	NOUN
taxlaw-2821	296	48	for	for	ADP
taxlaw-2821	296	49	the	the	DET
taxlaw-2821	296	50	merely	merely	ADV
taxlaw-2821	296	51	incidental	incidental	ADJ
taxlaw-2821	296	52	benefit	benefit	NOUN
taxlaw-2821	296	53	of	of	ADP
taxlaw-2821	296	54	shareholders	shareholder	NOUN
taxlaw-2821	296	55	and	and	CCONJ
taxlaw-2821	296	56	for	for	ADP
taxlaw-2821	296	57	the	the	DET
taxlaw-2821	296	58	primary	primary	ADJ
taxlaw-2821	296	59	purpose	purpose	NOUN
taxlaw-2821	296	60	of	of	ADP
taxlaw-2821	296	61	benefiting	benefit	VERB
taxlaw-2821	296	62	others	other	NOUN
taxlaw-2821	296	63	.	.	PUNCT
taxlaw-2821	296	64	”	"	PUNCT
taxlaw-2821	297	1	86	86	NUM
taxlaw-2821	297	2	this	this	PRON
taxlaw-2821	297	3	stems	stem	VERB
taxlaw-2821	297	4	from	from	ADP
taxlaw-2821	297	5	the	the	DET
taxlaw-2821	297	6	premise	premise	NOUN
taxlaw-2821	297	7	that	that	SCONJ
taxlaw-2821	297	8	“	"	PUNCT
taxlaw-2821	297	9	a	a	DET
taxlaw-2821	297	10	business	business	NOUN
taxlaw-2821	297	11	corporation	corporation	NOUN
taxlaw-2821	297	12	is	be	AUX
taxlaw-2821	297	13	organized	organize	VERB
taxlaw-2821	297	14	and	and	CCONJ
taxlaw-2821	297	15	carried	carry	VERB
taxlaw-2821	297	16	on	on	ADP
taxlaw-2821	297	17	primarily	primarily	ADV
taxlaw-2821	297	18	for	for	ADP
taxlaw-2821	297	19	the	the	DET
taxlaw-2821	297	20	profit	profit	NOUN
taxlaw-2821	297	21	of	of	ADP
taxlaw-2821	297	22	the	the	DET
taxlaw-2821	297	23	stockholders	stockholder	NOUN
taxlaw-2821	297	24	,	,	PUNCT
taxlaw-2821	297	25	”	"	PUNCT
taxlaw-2821	297	26	and	and	CCONJ
taxlaw-2821	297	27	“	"	PUNCT
taxlaw-2821	297	28	the	the	DET
taxlaw-2821	297	29	powers	power	NOUN
taxlaw-2821	297	30	of	of	ADP
taxlaw-2821	297	31	the	the	DET
taxlaw-2821	297	32	directors	director	NOUN
taxlaw-2821	297	33	are	be	AUX
taxlaw-2821	297	34	to	to	PART
taxlaw-2821	297	35	be	be	AUX
taxlaw-2821	297	36	employed	employ	VERB
taxlaw-2821	297	37	for	for	ADP
taxlaw-2821	297	38	that	that	DET
taxlaw-2821	297	39	end	end	NOUN
taxlaw-2821	297	40	.	.	PUNCT
taxlaw-2821	298	1	”87	”87	PROPN
taxlaw-2821	298	2	hence	hence	ADV
taxlaw-2821	298	3	the	the	DET
taxlaw-2821	298	4	idea	idea	NOUN
taxlaw-2821	298	5	of	of	ADP
taxlaw-2821	298	6	a	a	DET
taxlaw-2821	298	7	shareholder	shareholder	NOUN
taxlaw-2821	298	8	primacy	primacy	NOUN
taxlaw-2821	298	9	model	model	NOUN
taxlaw-2821	298	10	of	of	ADP
taxlaw-2821	298	11	corporate	corporate	ADJ
taxlaw-2821	298	12	governance	governance	NOUN
taxlaw-2821	298	13	,	,	PUNCT
taxlaw-2821	298	14	in	in	ADP
taxlaw-2821	298	15	which	which	PRON
taxlaw-2821	298	16	directors	director	NOUN
taxlaw-2821	298	17	’	’	PART
taxlaw-2821	298	18	actions	action	NOUN
taxlaw-2821	298	19	must	must	AUX
taxlaw-2821	298	20	primarily	primarily	ADV
taxlaw-2821	298	21	aim	aim	VERB
taxlaw-2821	298	22	at	at	ADP
taxlaw-2821	298	23	increasing	increase	VERB
taxlaw-2821	298	24	shareholders	shareholder	NOUN
taxlaw-2821	298	25	’	'	PUNCT
taxlaw-2821	298	26	profits.88	profits.88	NOUN
taxlaw-2821	298	27	even	even	ADV
taxlaw-2821	298	28	though	though	SCONJ
taxlaw-2821	298	29	it	it	PRON
taxlaw-2821	298	30	is	be	AUX
taxlaw-2821	298	31	sometimes	sometimes	ADV
taxlaw-2821	298	32	argued	argue	VERB
taxlaw-2821	298	33	that	that	SCONJ
taxlaw-2821	298	34	dodge	dodge	NOUN
taxlaw-2821	298	35	is	be	AUX
taxlaw-2821	298	36	a	a	DET
taxlaw-2821	298	37	“	"	PUNCT
taxlaw-2821	298	38	doctrinal	doctrinal	ADJ
taxlaw-2821	298	39	oddity,”89	oddity,”89	NOUN
taxlaw-2821	298	40	it	it	PRON
taxlaw-2821	298	41	is	be	AUX
taxlaw-2821	298	42	more	more	ADV
taxlaw-2821	298	43	widely	widely	ADV
taxlaw-2821	298	44	understood	understand	VERB
taxlaw-2821	298	45	as	as	ADP
taxlaw-2821	298	46	“	"	PUNCT
taxlaw-2821	298	47	an	an	DET
taxlaw-2821	298	48	accurate	accurate	ADJ
taxlaw-2821	298	49	statement	statement	NOUN
taxlaw-2821	298	50	of	of	ADP
taxlaw-2821	298	51	the	the	DET
taxlaw-2821	298	52	form	form	NOUN
taxlaw-2821	298	53	,	,	PUNCT
taxlaw-2821	298	54	if	if	SCONJ
taxlaw-2821	298	55	not	not	PART
taxlaw-2821	298	56	the	the	DET
taxlaw-2821	298	57	substance	substance	NOUN
taxlaw-2821	298	58	,	,	PUNCT
taxlaw-2821	298	59	of	of	ADP
taxlaw-2821	298	60	the	the	DET
taxlaw-2821	298	61	current	current	ADJ
taxlaw-2821	298	62	law	law	NOUN
taxlaw-2821	298	63	that	that	PRON
taxlaw-2821	298	64	describes	describe	VERB
taxlaw-2821	298	65	the	the	DET
taxlaw-2821	298	66	fundamental	fundamental	ADJ
taxlaw-2821	298	67	purpose	purpose	NOUN
taxlaw-2821	298	68	of	of	ADP
taxlaw-2821	298	69	the	the	DET
taxlaw-2821	298	70	79	79	NUM
taxlaw-2821	298	71	am	am	NOUN
taxlaw-2821	298	72	.	.	PUNCT
taxlaw-2821	299	1	law	law	NOUN
taxlaw-2821	299	2	inst	inst	PROPN
taxlaw-2821	299	3	.	.	PROPN
taxlaw-2821	299	4	,	,	PUNCT
taxlaw-2821	299	5	principles	principle	NOUN
taxlaw-2821	299	6	of	of	ADP
taxlaw-2821	299	7	corporate	corporate	ADJ
taxlaw-2821	299	8	governance	governance	NOUN
taxlaw-2821	299	9	,	,	PUNCT
taxlaw-2821	299	10	§	§	PROPN
taxlaw-2821	299	11	2.01	2.01	NUM
taxlaw-2821	299	12	(	(	PUNCT
taxlaw-2821	299	13	1994	1994	NUM
taxlaw-2821	299	14	)	)	PUNCT
taxlaw-2821	299	15	.	.	PUNCT
taxlaw-2821	300	1	80	80	NUM
taxlaw-2821	301	1	i	i	PRON
taxlaw-2821	301	2	d.	d.	PROPN
taxlaw-2821	301	3	81	81	NUM
taxlaw-2821	301	4	see	see	VERB
taxlaw-2821	301	5	barnali	barnali	PROPN
taxlaw-2821	301	6	choudhury	choudhury	PROPN
taxlaw-2821	301	7	,	,	PUNCT
taxlaw-2821	301	8	serving	serve	VERB
taxlaw-2821	301	9	two	two	NUM
taxlaw-2821	301	10	masters	master	NOUN
taxlaw-2821	301	11	:	:	PUNCT
taxlaw-2821	301	12	incorporating	incorporate	VERB
taxlaw-2821	301	13	social	social	ADJ
taxlaw-2821	301	14	responsibility	responsibility	NOUN
taxlaw-2821	301	15	into	into	ADP
taxlaw-2821	301	16	the	the	DET
taxlaw-2821	301	17	corporate	corporate	ADJ
taxlaw-2821	301	18	paradigm	paradigm	NOUN
taxlaw-2821	301	19	,	,	PUNCT
taxlaw-2821	301	20	11	11	NUM
taxlaw-2821	301	21	u.	u.	PROPN
taxlaw-2821	301	22	pa	pa	PROPN
taxlaw-2821	301	23	.	.	PUNCT
taxlaw-2821	302	1	j.	j.	PROPN
taxlaw-2821	302	2	bus	bus	PROPN
taxlaw-2821	302	3	.	.	PUNCT
taxlaw-2821	303	1	l.	l.	PROPN
taxlaw-2821	303	2	631	631	NUM
taxlaw-2821	303	3	,	,	PUNCT
taxlaw-2821	303	4	635	635	NUM
taxlaw-2821	303	5	-	-	SYM
taxlaw-2821	303	6	36	36	NUM
taxlaw-2821	303	7	(	(	PUNCT
taxlaw-2821	303	8	2009	2009	NUM
taxlaw-2821	303	9	)	)	PUNCT
taxlaw-2821	303	10	(	(	PUNCT
taxlaw-2821	303	11	“	"	PUNCT
taxlaw-2821	303	12	under	under	ADP
taxlaw-2821	303	13	[	[	X
taxlaw-2821	303	14	the	the	DET
taxlaw-2821	303	15	property	property	NOUN
taxlaw-2821	303	16	]	]	PUNCT
taxlaw-2821	303	17	theory	theory	NOUN
taxlaw-2821	303	18	,	,	PUNCT
taxlaw-2821	303	19	the	the	DET
taxlaw-2821	303	20	corporation	corporation	NOUN
taxlaw-2821	303	21	is	be	AUX
taxlaw-2821	303	22	seen	see	VERB
taxlaw-2821	303	23	as	as	ADP
taxlaw-2821	303	24	the	the	DET
taxlaw-2821	303	25	property	property	NOUN
taxlaw-2821	303	26	of	of	ADP
taxlaw-2821	303	27	the	the	DET
taxlaw-2821	303	28	shareholders	shareholder	NOUN
taxlaw-2821	303	29	and	and	CCONJ
taxlaw-2821	303	30	the	the	DET
taxlaw-2821	303	31	corporate	corporate	ADJ
taxlaw-2821	303	32	managers	manager	NOUN
taxlaw-2821	303	33	,	,	PUNCT
taxlaw-2821	303	34	as	as	ADP
taxlaw-2821	303	35	the	the	DET
taxlaw-2821	303	36	agents	agent	NOUN
taxlaw-2821	303	37	of	of	ADP
taxlaw-2821	303	38	the	the	DET
taxlaw-2821	303	39	shareholders	shareholder	NOUN
taxlaw-2821	303	40	,	,	PUNCT
taxlaw-2821	303	41	are	be	AUX
taxlaw-2821	303	42	obliged	oblige	VERB
taxlaw-2821	303	43	to	to	PART
taxlaw-2821	303	44	act	act	VERB
taxlaw-2821	303	45	to	to	PART
taxlaw-2821	303	46	advance	advance	VERB
taxlaw-2821	303	47	the	the	DET
taxlaw-2821	303	48	latter	latter	ADJ
taxlaw-2821	303	49	's	's	PART
taxlaw-2821	303	50	financial	financial	ADJ
taxlaw-2821	303	51	interests	interest	NOUN
taxlaw-2821	303	52	.	.	PUNCT
taxlaw-2821	304	1	"	"	PUNCT
taxlaw-2821	304	2	)	)	PUNCT
taxlaw-2821	304	3	.	.	PUNCT
taxlaw-2821	305	1	82	82	NUM
taxlaw-2821	305	2	see	see	VERB
taxlaw-2821	305	3	i	i	PRON
taxlaw-2821	305	4	d.	d.	PROPN
taxlaw-2821	305	5	at	at	ADP
taxlaw-2821	305	6	637	637	NUM
taxlaw-2821	305	7	(	(	PUNCT
taxlaw-2821	305	8	stating	state	VERB
taxlaw-2821	305	9	that	that	SCONJ
taxlaw-2821	305	10	under	under	ADP
taxlaw-2821	305	11	the	the	DET
taxlaw-2821	305	12	contractarian	contractarian	ADJ
taxlaw-2821	305	13	theory	theory	NOUN
taxlaw-2821	305	14	,	,	PUNCT
taxlaw-2821	305	15	"	"	PUNCT
taxlaw-2821	305	16	profit	profit	NOUN
taxlaw-2821	305	17	maximization	maximization	NOUN
taxlaw-2821	305	18	is	be	AUX
taxlaw-2821	305	19	the	the	DET
taxlaw-2821	305	20	goal	goal	NOUN
taxlaw-2821	305	21	of	of	ADP
taxlaw-2821	305	22	the	the	DET
taxlaw-2821	305	23	corporation	corporation	NOUN
taxlaw-2821	305	24	because	because	SCONJ
taxlaw-2821	305	25	this	this	PRON
taxlaw-2821	305	26	is	be	AUX
taxlaw-2821	305	27	the	the	DET
taxlaw-2821	305	28	expectation	expectation	NOUN
taxlaw-2821	305	29	,	,	PUNCT
taxlaw-2821	305	30	or	or	CCONJ
taxlaw-2821	305	31	'	'	PUNCT
taxlaw-2821	305	32	bargained	bargain	VERB
taxlaw-2821	305	33	for	for	ADP
taxlaw-2821	305	34	right	right	NOUN
taxlaw-2821	305	35	,	,	PUNCT
taxlaw-2821	305	36	'	'	PUNCT
taxlaw-2821	305	37	under	under	ADP
taxlaw-2821	305	38	which	which	PRON
taxlaw-2821	305	39	shareholders	shareholder	NOUN
taxlaw-2821	305	40	have	have	AUX
taxlaw-2821	305	41	implicitly	implicitly	ADV
taxlaw-2821	305	42	contracted	contract	VERB
taxlaw-2821	305	43	with	with	ADP
taxlaw-2821	305	44	the	the	DET
taxlaw-2821	305	45	corporation	corporation	NOUN
taxlaw-2821	305	46	.	.	PUNCT
taxlaw-2821	305	47	”	"	PUNCT
taxlaw-2821	305	48	)	)	PUNCT
taxlaw-2821	305	49	83	83	NUM
taxlaw-2821	305	50	john	john	PROPN
taxlaw-2821	305	51	tyler	tyler	PROPN
taxlaw-2821	305	52	,	,	PUNCT
taxlaw-2821	305	53	negating	negate	VERB
taxlaw-2821	305	54	the	the	DET
taxlaw-2821	305	55	legal	legal	ADJ
taxlaw-2821	305	56	problem	problem	NOUN
taxlaw-2821	305	57	of	of	ADP
taxlaw-2821	305	58	having	have	VERB
taxlaw-2821	305	59	“	"	PUNCT
taxlaw-2821	305	60	two	two	NUM
taxlaw-2821	305	61	masters	master	NOUN
taxlaw-2821	305	62	”	"	PUNCT
taxlaw-2821	305	63	:	:	PUNCT
taxlaw-2821	305	64	a	a	DET
taxlaw-2821	305	65	framework	framework	NOUN
taxlaw-2821	305	66	for	for	ADP
taxlaw-2821	305	67	l3c	l3c	PROPN
taxlaw-2821	305	68	fiduciary	fiduciary	ADJ
taxlaw-2821	305	69	duties	duty	NOUN
taxlaw-2821	305	70	and	and	CCONJ
taxlaw-2821	305	71	accountability	accountability	NOUN
taxlaw-2821	305	72	,	,	PUNCT
taxlaw-2821	305	73	35	35	NUM
taxlaw-2821	305	74	vt	vt	NOUN
taxlaw-2821	305	75	.	.	PUNCT
taxlaw-2821	305	76	l.	l.	PROPN
taxlaw-2821	305	77	rev	rev	PROPN
taxlaw-2821	305	78	.	.	PROPN
taxlaw-2821	305	79	117	117	NUM
taxlaw-2821	305	80	,	,	PUNCT
taxlaw-2821	305	81	129	129	NUM
taxlaw-2821	305	82	(	(	PUNCT
taxlaw-2821	305	83	2010	2010	NUM
taxlaw-2821	305	84	)	)	PUNCT
taxlaw-2821	305	85	.	.	PUNCT
taxlaw-2821	306	1	84	84	NUM
taxlaw-2821	306	2	see	see	VERB
taxlaw-2821	306	3	,	,	PUNCT
taxlaw-2821	306	4	e.g.	e.g.	ADV
taxlaw-2821	306	5	,	,	PUNCT
taxlaw-2821	306	6	aronson	aronson	PROPN
taxlaw-2821	306	7	v.	v.	PROPN
taxlaw-2821	306	8	lewis	lewis	PROPN
taxlaw-2821	306	9	,	,	PUNCT
taxlaw-2821	306	10	473	473	NUM
taxlaw-2821	306	11	a.2d	a.2d	SYM
taxlaw-2821	306	12	805	805	NUM
taxlaw-2821	306	13	,	,	PUNCT
taxlaw-2821	306	14	811	811	NUM
taxlaw-2821	306	15	(	(	PUNCT
taxlaw-2821	306	16	del	del	PROPN
taxlaw-2821	306	17	.	.	NOUN
taxlaw-2821	306	18	1984	1984	NUM
taxlaw-2821	306	19	)	)	PUNCT
taxlaw-2821	306	20	(	(	PUNCT
taxlaw-2821	306	21	"	"	PUNCT
taxlaw-2821	306	22	the	the	DET
taxlaw-2821	306	23	existence	existence	NOUN
taxlaw-2821	306	24	and	and	CCONJ
taxlaw-2821	306	25	exercise	exercise	NOUN
taxlaw-2821	306	26	of	of	ADP
taxlaw-2821	306	27	directors	director	NOUN
taxlaw-2821	306	28	'	'	PART
taxlaw-2821	306	29	power	power	NOUN
taxlaw-2821	306	30	carries	carry	VERB
taxlaw-2821	306	31	with	with	ADP
taxlaw-2821	306	32	it	it	PRON
taxlaw-2821	306	33	certain	certain	ADJ
taxlaw-2821	306	34	fundamental	fundamental	ADJ
taxlaw-2821	306	35	fiduciary	fiduciary	ADJ
taxlaw-2821	306	36	obligations	obligation	NOUN
taxlaw-2821	306	37	to	to	ADP
taxlaw-2821	306	38	the	the	DET
taxlaw-2821	306	39	corporation	corporation	NOUN
taxlaw-2821	306	40	and	and	CCONJ
taxlaw-2821	306	41	its	its	PRON
taxlaw-2821	306	42	shareholders	shareholder	NOUN
taxlaw-2821	306	43	.	.	PUNCT
taxlaw-2821	306	44	"	"	PUNCT
taxlaw-2821	306	45	)	)	PUNCT
taxlaw-2821	306	46	,	,	PUNCT
taxlaw-2821	306	47	overruled	overrule	VERB
taxlaw-2821	306	48	by	by	ADP
taxlaw-2821	306	49	brehm	brehm	PROPN
taxlaw-2821	306	50	v.	v.	PROPN
taxlaw-2821	306	51	eisner	eisner	PROPN
taxlaw-2821	306	52	,	,	PUNCT
taxlaw-2821	306	53	746	746	NUM
taxlaw-2821	306	54	a.2d	a.2d	NUM
taxlaw-2821	306	55	244	244	NUM
taxlaw-2821	306	56	(	(	PUNCT
taxlaw-2821	306	57	del	del	PROPN
taxlaw-2821	306	58	.	.	PROPN
taxlaw-2821	306	59	2000	2000	NUM
taxlaw-2821	306	60	)	)	PUNCT
taxlaw-2821	306	61	.	.	PUNCT
taxlaw-2821	307	1	85	85	NUM
taxlaw-2821	307	2	204	204	NUM
taxlaw-2821	307	3	mich	mich	NOUN
taxlaw-2821	307	4	.	.	PUNCT
taxlaw-2821	308	1	459	459	NUM
taxlaw-2821	308	2	(	(	PUNCT
taxlaw-2821	308	3	1919	1919	NUM
taxlaw-2821	308	4	)	)	PUNCT
taxlaw-2821	308	5	.	.	PUNCT
taxlaw-2821	309	1	86	86	NUM
taxlaw-2821	310	1	i	i	PRON
taxlaw-2821	310	2	d.	d.	PROPN
taxlaw-2821	310	3	at	at	ADP
taxlaw-2821	310	4	684	684	NUM
taxlaw-2821	310	5	.	.	PUNCT
taxlaw-2821	311	1	87	87	NUM
taxlaw-2821	312	1	i	i	PRON
taxlaw-2821	312	2	d.	d.	PROPN
taxlaw-2821	312	3	88	88	NUM
taxlaw-2821	312	4	see	see	VERB
taxlaw-2821	312	5	,	,	PUNCT
taxlaw-2821	312	6	e.g.	e.g.	ADV
taxlaw-2821	312	7	,	,	PUNCT
taxlaw-2821	312	8	edward	edward	PROPN
taxlaw-2821	312	9	b.	b.	PROPN
taxlaw-2821	312	10	rock	rock	PROPN
taxlaw-2821	312	11	,	,	PUNCT
taxlaw-2821	312	12	corporate	corporate	ADJ
taxlaw-2821	312	13	law	law	NOUN
taxlaw-2821	312	14	through	through	ADP
taxlaw-2821	312	15	an	an	DET
taxlaw-2821	312	16	antitrust	antitrust	ADJ
taxlaw-2821	312	17	lens	len	NOUN
taxlaw-2821	312	18	,	,	PUNCT
taxlaw-2821	312	19	92	92	NUM
taxlaw-2821	312	20	colum	colum	NOUN
taxlaw-2821	312	21	.	.	PUNCT
taxlaw-2821	313	1	l.	l.	PROPN
taxlaw-2821	313	2	rev	rev	PROPN
taxlaw-2821	313	3	.	.	PROPN
taxlaw-2821	313	4	497	497	NUM
taxlaw-2821	313	5	,	,	PUNCT
taxlaw-2821	313	6	546	546	NUM
taxlaw-2821	313	7	(	(	PUNCT
taxlaw-2821	313	8	1992	1992	NUM
taxlaw-2821	313	9	)	)	PUNCT
taxlaw-2821	313	10	.	.	PUNCT
taxlaw-2821	314	1	89	89	NUM
taxlaw-2821	314	2	lynn	lynn	PROPN
taxlaw-2821	314	3	a.	a.	PROPN
taxlaw-2821	314	4	stout	stout	PROPN
taxlaw-2821	314	5	,	,	PUNCT
taxlaw-2821	314	6	why	why	SCONJ
taxlaw-2821	314	7	we	we	PRON
taxlaw-2821	314	8	should	should	AUX
taxlaw-2821	314	9	stop	stop	VERB
taxlaw-2821	314	10	teaching	teach	VERB
taxlaw-2821	314	11	dodge	dodge	NOUN
taxlaw-2821	314	12	v.	v.	ADP
taxlaw-2821	314	13	ford	ford	PROPN
taxlaw-2821	314	14	,	,	PUNCT
taxlaw-2821	314	15	3	3	NUM
taxlaw-2821	314	16	va	va	NOUN
taxlaw-2821	314	17	.	.	PUNCT
taxlaw-2821	314	18	l.	l.	PROPN
taxlaw-2821	314	19	&	&	CCONJ
taxlaw-2821	314	20	bus	bus	PROPN
taxlaw-2821	314	21	.	.	PUNCT
taxlaw-2821	315	1	rev	rev	PROPN
taxlaw-2821	315	2	.	.	PROPN
taxlaw-2821	315	3	163	163	NUM
taxlaw-2821	315	4	,	,	PUNCT
taxlaw-2821	315	5	166	166	NUM
taxlaw-2821	315	6	(	(	PUNCT
taxlaw-2821	315	7	2008	2008	NUM
taxlaw-2821	315	8	)	)	PUNCT
taxlaw-2821	315	9	.	.	PUNCT
taxlaw-2821	316	1	2013	2013	NUM
taxlaw-2821	316	2	]	]	PUNCT
taxlaw-2821	317	1	designing	design	VERB
taxlaw-2821	317	2	a	a	DET
taxlaw-2821	317	3	legal	legal	ADJ
taxlaw-2821	317	4	vehicle	vehicle	NOUN
taxlaw-2821	317	5	for	for	ADP
taxlaw-2821	317	6	social	social	ADJ
taxlaw-2821	317	7	enterprises	enterprise	NOUN
taxlaw-2821	317	8	:	:	PUNCT
taxlaw-2821	317	9	113	113	NUM
taxlaw-2821	317	10	an	an	DET
taxlaw-2821	317	11	issue	issue	NOUN
taxlaw-2821	317	12	spotting	spot	VERB
taxlaw-2821	317	13	exercise	exercise	NOUN
taxlaw-2821	317	14	corporation	corporation	NOUN
taxlaw-2821	317	15	.	.	PUNCT
taxlaw-2821	318	1	”90	”90	PUNCT
taxlaw-2821	319	1	under	under	ADP
taxlaw-2821	319	2	this	this	DET
taxlaw-2821	319	3	view	view	NOUN
taxlaw-2821	319	4	,	,	PUNCT
taxlaw-2821	319	5	any	any	DET
taxlaw-2821	319	6	profit	profit	NOUN
taxlaw-2821	319	7	reinvested	reinveste	VERB
taxlaw-2821	319	8	in	in	ADP
taxlaw-2821	319	9	the	the	DET
taxlaw-2821	319	10	social	social	ADJ
taxlaw-2821	319	11	endeavor	endeavor	NOUN
taxlaw-2821	319	12	conflicts	conflict	NOUN
taxlaw-2821	319	13	with	with	ADP
taxlaw-2821	319	14	shareholders	shareholder	NOUN
taxlaw-2821	319	15	’	’	PART
taxlaw-2821	319	16	interest	interest	NOUN
taxlaw-2821	319	17	in	in	ADP
taxlaw-2821	319	18	increasing	increase	VERB
taxlaw-2821	319	19	the	the	DET
taxlaw-2821	319	20	financial	financial	ADJ
taxlaw-2821	319	21	return	return	NOUN
taxlaw-2821	319	22	on	on	ADP
taxlaw-2821	319	23	their	their	PRON
taxlaw-2821	319	24	equity	equity	NOUN
taxlaw-2821	319	25	investment.91	investment.91	NOUN
taxlaw-2821	319	26	it	it	PRON
taxlaw-2821	319	27	is	be	AUX
taxlaw-2821	319	28	not	not	PART
taxlaw-2821	319	29	necessary	necessary	ADJ
taxlaw-2821	319	30	,	,	PUNCT
taxlaw-2821	319	31	for	for	ADP
taxlaw-2821	319	32	the	the	DET
taxlaw-2821	319	33	purpose	purpose	NOUN
taxlaw-2821	319	34	of	of	ADP
taxlaw-2821	319	35	this	this	DET
taxlaw-2821	319	36	paper	paper	NOUN
taxlaw-2821	319	37	,	,	PUNCT
taxlaw-2821	319	38	to	to	PART
taxlaw-2821	319	39	precisely	precisely	ADV
taxlaw-2821	319	40	define	define	VERB
taxlaw-2821	319	41	the	the	DET
taxlaw-2821	319	42	content	content	NOUN
taxlaw-2821	319	43	of	of	ADP
taxlaw-2821	319	44	directors	director	NOUN
taxlaw-2821	319	45	’	'	PUNCT
taxlaw-2821	319	46	fiduciary	fiduciary	ADJ
taxlaw-2821	319	47	duties	duty	NOUN
taxlaw-2821	319	48	.	.	PUNCT
taxlaw-2821	320	1	corporations	corporation	NOUN
taxlaw-2821	320	2	being	be	AUX
taxlaw-2821	320	3	creatures	creature	NOUN
taxlaw-2821	320	4	of	of	ADP
taxlaw-2821	320	5	states	state	NOUN
taxlaw-2821	320	6	,	,	PUNCT
taxlaw-2821	320	7	the	the	DET
taxlaw-2821	320	8	fiduciary	fiduciary	ADJ
taxlaw-2821	320	9	duties	duty	NOUN
taxlaw-2821	320	10	of	of	ADP
taxlaw-2821	320	11	their	their	PRON
taxlaw-2821	320	12	directors	director	NOUN
taxlaw-2821	320	13	vary	vary	VERB
taxlaw-2821	320	14	depending	depend	VERB
taxlaw-2821	320	15	on	on	ADP
taxlaw-2821	320	16	the	the	DET
taxlaw-2821	320	17	location	location	NOUN
taxlaw-2821	320	18	of	of	ADP
taxlaw-2821	320	19	their	their	PRON
taxlaw-2821	320	20	incorporation	incorporation	NOUN
taxlaw-2821	320	21	.	.	PUNCT
taxlaw-2821	321	1	yet	yet	ADV
taxlaw-2821	321	2	,	,	PUNCT
taxlaw-2821	321	3	a	a	DET
taxlaw-2821	321	4	broad	broad	ADJ
taxlaw-2821	321	5	overview	overview	NOUN
taxlaw-2821	321	6	of	of	ADP
taxlaw-2821	321	7	how	how	SCONJ
taxlaw-2821	321	8	delaware	delaware	PROPN
taxlaw-2821	321	9	has	have	AUX
taxlaw-2821	321	10	implemented	implement	VERB
taxlaw-2821	321	11	the	the	DET
taxlaw-2821	321	12	shareholder	shareholder	NOUN
taxlaw-2821	321	13	primacy	primacy	NOUN
taxlaw-2821	321	14	model	model	NOUN
taxlaw-2821	321	15	is	be	AUX
taxlaw-2821	321	16	appropriate	appropriate	ADJ
taxlaw-2821	321	17	since	since	SCONJ
taxlaw-2821	321	18	this	this	DET
taxlaw-2821	321	19	state	state	NOUN
taxlaw-2821	321	20	is	be	AUX
taxlaw-2821	321	21	legal	legal	ADJ
taxlaw-2821	321	22	home	home	NOUN
taxlaw-2821	321	23	for	for	ADP
taxlaw-2821	321	24	more	more	ADJ
taxlaw-2821	321	25	than	than	ADP
taxlaw-2821	321	26	50	50	NUM
taxlaw-2821	321	27	%	%	NOUN
taxlaw-2821	321	28	of	of	ADP
taxlaw-2821	321	29	all	all	DET
taxlaw-2821	321	30	publicly	publicly	ADV
taxlaw-2821	321	31	-	-	PUNCT
taxlaw-2821	321	32	traded	trade	VERB
taxlaw-2821	321	33	companies	company	NOUN
taxlaw-2821	321	34	in	in	ADP
taxlaw-2821	321	35	the	the	DET
taxlaw-2821	321	36	united	united	PROPN
taxlaw-2821	321	37	states	states	PROPN
taxlaw-2821	321	38	,	,	PUNCT
taxlaw-2821	321	39	including	include	VERB
taxlaw-2821	321	40	63	63	NUM
taxlaw-2821	321	41	%	%	NOUN
taxlaw-2821	321	42	of	of	ADP
taxlaw-2821	321	43	the	the	DET
taxlaw-2821	321	44	fortune	fortune	NOUN
taxlaw-2821	321	45	500,92	500,92	NOUN
taxlaw-2821	321	46	and	and	CCONJ
taxlaw-2821	321	47	its	its	PRON
taxlaw-2821	321	48	case	case	NOUN
taxlaw-2821	321	49	law	law	NOUN
taxlaw-2821	321	50	is	be	AUX
taxlaw-2821	321	51	influential	influential	ADJ
taxlaw-2821	321	52	nationwide	nationwide	ADV
taxlaw-2821	321	53	.	.	PUNCT
taxlaw-2821	322	1	the	the	DET
taxlaw-2821	322	2	specific	specific	ADJ
taxlaw-2821	322	3	substance	substance	NOUN
taxlaw-2821	322	4	of	of	ADP
taxlaw-2821	322	5	directors	director	NOUN
taxlaw-2821	322	6	’	'	PUNCT
taxlaw-2821	322	7	fiduciary	fiduciary	ADJ
taxlaw-2821	322	8	duties	duty	NOUN
taxlaw-2821	322	9	needs	needs	AUX
taxlaw-2821	322	10	not	not	PART
taxlaw-2821	322	11	be	be	AUX
taxlaw-2821	322	12	stated	state	VERB
taxlaw-2821	322	13	here	here	ADV
taxlaw-2821	322	14	.	.	PUNCT
taxlaw-2821	323	1	of	of	ADP
taxlaw-2821	323	2	more	more	ADJ
taxlaw-2821	323	3	interest	interest	NOUN
taxlaw-2821	323	4	is	be	AUX
taxlaw-2821	323	5	the	the	DET
taxlaw-2821	323	6	delaware	delaware	PROPN
taxlaw-2821	323	7	supreme	supreme	PROPN
taxlaw-2821	323	8	court	court	PROPN
taxlaw-2821	323	9	’s	’s	PART
taxlaw-2821	323	10	focus	focus	NOUN
taxlaw-2821	323	11	on	on	ADP
taxlaw-2821	323	12	whether	whether	SCONJ
taxlaw-2821	323	13	directors	director	NOUN
taxlaw-2821	323	14	are	be	AUX
taxlaw-2821	323	15	entitled	entitle	VERB
taxlaw-2821	323	16	to	to	ADP
taxlaw-2821	323	17	further	far	ADV
taxlaw-2821	323	18	nonprofitmaximising	nonprofitmaximise	VERB
taxlaw-2821	323	19	considerations	consideration	NOUN
taxlaw-2821	323	20	.	.	PUNCT
taxlaw-2821	324	1	in	in	ADP
taxlaw-2821	324	2	this	this	DET
taxlaw-2821	324	3	matter	matter	NOUN
taxlaw-2821	324	4	,	,	PUNCT
taxlaw-2821	324	5	delaware	delaware	PROPN
taxlaw-2821	324	6	courts	courts	PROPN
taxlaw-2821	324	7	’	’	PART
taxlaw-2821	324	8	deference	deference	NOUN
taxlaw-2821	324	9	to	to	ADP
taxlaw-2821	324	10	directors	director	NOUN
taxlaw-2821	324	11	’	'	PUNCT
taxlaw-2821	324	12	judgement	judgement	NOUN
taxlaw-2821	324	13	depends	depend	VERB
taxlaw-2821	324	14	on	on	ADP
taxlaw-2821	324	15	the	the	DET
taxlaw-2821	324	16	context	context	NOUN
taxlaw-2821	324	17	of	of	ADP
taxlaw-2821	324	18	their	their	PRON
taxlaw-2821	324	19	decision	decision	NOUN
taxlaw-2821	324	20	.	.	PUNCT
taxlaw-2821	325	1	section	section	NOUN
taxlaw-2821	325	2	141(a	141(a	PROPN
taxlaw-2821	325	3	)	)	PUNCT
taxlaw-2821	325	4	of	of	ADP
taxlaw-2821	325	5	delaware	delaware	PROPN
taxlaw-2821	325	6	general	general	PROPN
taxlaw-2821	325	7	corporation	corporation	PROPN
taxlaw-2821	325	8	law	law	NOUN
taxlaw-2821	325	9	provides	provide	VERB
taxlaw-2821	325	10	that	that	SCONJ
taxlaw-2821	325	11	“	"	PUNCT
taxlaw-2821	325	12	the	the	DET
taxlaw-2821	325	13	business	business	NOUN
taxlaw-2821	325	14	of	of	ADP
taxlaw-2821	325	15	every	every	DET
taxlaw-2821	325	16	corporation	corporation	NOUN
taxlaw-2821	325	17	organized	organize	VERB
taxlaw-2821	325	18	under	under	ADP
taxlaw-2821	325	19	this	this	DET
taxlaw-2821	325	20	chapter	chapter	NOUN
taxlaw-2821	325	21	shall	shall	AUX
taxlaw-2821	325	22	be	be	AUX
taxlaw-2821	325	23	managed	manage	VERB
taxlaw-2821	325	24	by	by	ADP
taxlaw-2821	325	25	or	or	CCONJ
taxlaw-2821	325	26	under	under	ADP
taxlaw-2821	325	27	the	the	DET
taxlaw-2821	325	28	supervision	supervision	NOUN
taxlaw-2821	325	29	of	of	ADP
taxlaw-2821	325	30	a	a	DET
taxlaw-2821	325	31	board	board	NOUN
taxlaw-2821	325	32	of	of	ADP
taxlaw-2821	325	33	directors	director	NOUN
taxlaw-2821	325	34	.	.	PUNCT
taxlaw-2821	326	1	”93	”93	ADV
taxlaw-2821	326	2	accordingly	accordingly	ADV
taxlaw-2821	326	3	,	,	PUNCT
taxlaw-2821	326	4	in	in	ADP
taxlaw-2821	326	5	the	the	DET
taxlaw-2821	326	6	day	day	NOUN
taxlaw-2821	326	7	-	-	PUNCT
taxlaw-2821	326	8	to	to	ADP
taxlaw-2821	326	9	-	-	PUNCT
taxlaw-2821	326	10	day	day	NOUN
taxlaw-2821	326	11	management	management	NOUN
taxlaw-2821	326	12	of	of	ADP
taxlaw-2821	326	13	the	the	DET
taxlaw-2821	326	14	business	business	NOUN
taxlaw-2821	326	15	directors	director	NOUN
taxlaw-2821	326	16	are	be	AUX
taxlaw-2821	326	17	entitled	entitle	VERB
taxlaw-2821	326	18	to	to	ADP
taxlaw-2821	326	19	the	the	DET
taxlaw-2821	326	20	business	business	NOUN
taxlaw-2821	326	21	judgement	judgement	NOUN
taxlaw-2821	326	22	rule	rule	NOUN
taxlaw-2821	326	23	,	,	PUNCT
taxlaw-2821	326	24	pursuant	pursuant	ADJ
taxlaw-2821	326	25	to	to	ADP
taxlaw-2821	326	26	which	which	PRON
taxlaw-2821	326	27	courts	court	NOUN
taxlaw-2821	326	28	defer	defer	VERB
taxlaw-2821	326	29	to	to	ADP
taxlaw-2821	326	30	their	their	PRON
taxlaw-2821	326	31	determination	determination	NOUN
taxlaw-2821	326	32	that	that	SCONJ
taxlaw-2821	326	33	the	the	DET
taxlaw-2821	326	34	action	action	NOUN
taxlaw-2821	326	35	taken	take	VERB
taxlaw-2821	326	36	was	be	AUX
taxlaw-2821	326	37	in	in	ADP
taxlaw-2821	326	38	the	the	DET
taxlaw-2821	326	39	best	good	ADJ
taxlaw-2821	326	40	interest	interest	NOUN
taxlaw-2821	326	41	of	of	ADP
taxlaw-2821	326	42	the	the	DET
taxlaw-2821	326	43	company	company	NOUN
taxlaw-2821	326	44	.	.	PUNCT
taxlaw-2821	327	1	94	94	NUM
taxlaw-2821	328	1	thus	thus	ADV
taxlaw-2821	328	2	,	,	PUNCT
taxlaw-2821	328	3	the	the	DET
taxlaw-2821	328	4	rule	rule	NOUN
taxlaw-2821	328	5	is	be	AUX
taxlaw-2821	328	6	both	both	CCONJ
taxlaw-2821	328	7	a	a	DET
taxlaw-2821	328	8	substantive	substantive	ADJ
taxlaw-2821	328	9	standard	standard	NOUN
taxlaw-2821	328	10	of	of	ADP
taxlaw-2821	328	11	review	review	NOUN
taxlaw-2821	328	12	and	and	CCONJ
taxlaw-2821	328	13	a	a	DET
taxlaw-2821	328	14	procedural	procedural	ADJ
taxlaw-2821	328	15	burden	burden	NOUN
taxlaw-2821	328	16	of	of	ADP
taxlaw-2821	328	17	proof	proof	NOUN
taxlaw-2821	328	18	.	.	PUNCT
taxlaw-2821	329	1	under	under	ADP
taxlaw-2821	329	2	the	the	DET
taxlaw-2821	329	3	former	former	ADJ
taxlaw-2821	329	4	,	,	PUNCT
taxlaw-2821	329	5	“	"	PUNCT
taxlaw-2821	329	6	where	where	SCONJ
taxlaw-2821	329	7	the	the	DET
taxlaw-2821	329	8	business	business	NOUN
taxlaw-2821	329	9	judgment	judgment	NOUN
taxlaw-2821	329	10	presumptions	presumption	NOUN
taxlaw-2821	329	11	are	be	AUX
taxlaw-2821	329	12	applicable	applicable	ADJ
taxlaw-2821	329	13	,	,	PUNCT
taxlaw-2821	329	14	the	the	DET
taxlaw-2821	329	15	board	board	NOUN
taxlaw-2821	329	16	’s	’s	PART
taxlaw-2821	329	17	decision	decision	NOUN
taxlaw-2821	329	18	will	will	AUX
taxlaw-2821	329	19	be	be	AUX
taxlaw-2821	329	20	upheld	uphold	VERB
taxlaw-2821	329	21	unless	unless	SCONJ
taxlaw-2821	329	22	it	it	PRON
taxlaw-2821	329	23	can	can	AUX
taxlaw-2821	329	24	not	not	PART
taxlaw-2821	329	25	be	be	AUX
taxlaw-2821	329	26	attributed	attribute	VERB
taxlaw-2821	329	27	to	to	ADP
taxlaw-2821	329	28	any	any	DET
taxlaw-2821	329	29	rational	rational	ADJ
taxlaw-2821	329	30	business	business	NOUN
taxlaw-2821	329	31	purpose	purpose	NOUN
taxlaw-2821	329	32	.	.	PUNCT
taxlaw-2821	330	1	”95	”95	NOUN
taxlaw-2821	330	2	under	under	ADP
taxlaw-2821	330	3	the	the	DET
taxlaw-2821	330	4	latter	latter	ADJ
taxlaw-2821	330	5	,	,	PUNCT
taxlaw-2821	330	6	the	the	DET
taxlaw-2821	330	7	rule	rule	NOUN
taxlaw-2821	330	8	“	"	PUNCT
taxlaw-2821	330	9	places	place	VERB
taxlaw-2821	330	10	the	the	DET
taxlaw-2821	330	11	burden	burden	NOUN
taxlaw-2821	330	12	on	on	ADP
taxlaw-2821	330	13	the	the	DET
taxlaw-2821	330	14	party	party	NOUN
taxlaw-2821	330	15	challenging	challenge	VERB
taxlaw-2821	330	16	the	the	DET
taxlaw-2821	330	17	board	board	NOUN
taxlaw-2821	330	18	’s	’s	PART
taxlaw-2821	330	19	decision	decision	NOUN
taxlaw-2821	330	20	to	to	PART
taxlaw-2821	330	21	establish	establish	VERB
taxlaw-2821	330	22	facts	fact	NOUN
taxlaw-2821	330	23	rebutting	rebut	VERB
taxlaw-2821	330	24	the	the	DET
taxlaw-2821	330	25	presumption	presumption	NOUN
taxlaw-2821	330	26	.	.	PUNCT
taxlaw-2821	331	1	”96	”96	ADV
taxlaw-2821	331	2	hence	hence	ADV
taxlaw-2821	331	3	,	,	PUNCT
taxlaw-2821	331	4	in	in	ADP
taxlaw-2821	331	5	the	the	DET
taxlaw-2821	331	6	day	day	NOUN
taxlaw-2821	331	7	-	-	PUNCT
taxlaw-2821	331	8	to	to	ADP
taxlaw-2821	331	9	-	-	PUNCT
taxlaw-2821	331	10	day	day	NOUN
taxlaw-2821	331	11	decision	decision	NOUN
taxlaw-2821	331	12	-	-	PUNCT
taxlaw-2821	331	13	making	making	NOUN
taxlaw-2821	331	14	,	,	PUNCT
taxlaw-2821	331	15	the	the	DET
taxlaw-2821	331	16	business	business	NOUN
taxlaw-2821	331	17	judgement	judgement	NOUN
taxlaw-2821	331	18	rule	rule	NOUN
taxlaw-2821	331	19	grants	grant	NOUN
taxlaw-2821	331	20	director	director	NOUN
taxlaw-2821	331	21	great	great	ADJ
taxlaw-2821	331	22	latitude	latitude	NOUN
taxlaw-2821	331	23	to	to	PART
taxlaw-2821	331	24	undertake	undertake	VERB
taxlaw-2821	331	25	social	social	ADJ
taxlaw-2821	331	26	actions	action	NOUN
taxlaw-2821	331	27	as	as	SCONJ
taxlaw-2821	331	28	courts	court	NOUN
taxlaw-2821	331	29	defer	defer	VERB
taxlaw-2821	331	30	to	to	ADP
taxlaw-2821	331	31	their	their	PRON
taxlaw-2821	331	32	determination	determination	NOUN
taxlaw-2821	331	33	that	that	SCONJ
taxlaw-2821	331	34	it	it	PRON
taxlaw-2821	331	35	furthers	further	VERB
taxlaw-2821	331	36	the	the	DET
taxlaw-2821	331	37	overall	overall	ADJ
taxlaw-2821	331	38	interest	interest	NOUN
taxlaw-2821	331	39	of	of	ADP
taxlaw-2821	331	40	the	the	DET
taxlaw-2821	331	41	corporation.97	corporation.97	NOUN
taxlaw-2821	331	42	in	in	ADP
taxlaw-2821	331	43	some	some	DET
taxlaw-2821	331	44	specific	specific	ADJ
taxlaw-2821	331	45	circumstances	circumstance	NOUN
taxlaw-2821	331	46	however	however	ADV
taxlaw-2821	331	47	,	,	PUNCT
taxlaw-2821	331	48	courts	court	NOUN
taxlaw-2821	331	49	apply	apply	VERB
taxlaw-2821	331	50	a	a	DET
taxlaw-2821	331	51	higher	high	ADJ
taxlaw-2821	331	52	standard	standard	NOUN
taxlaw-2821	331	53	of	of	ADP
taxlaw-2821	331	54	review	review	NOUN
taxlaw-2821	331	55	requiring	require	VERB
taxlaw-2821	331	56	directors	director	NOUN
taxlaw-2821	331	57	to	to	PART
taxlaw-2821	331	58	establish	establish	VERB
taxlaw-2821	331	59	a	a	DET
taxlaw-2821	331	60	closer	close	ADJ
taxlaw-2821	331	61	relationship	relationship	NOUN
taxlaw-2821	331	62	between	between	ADP
taxlaw-2821	331	63	shareholders	shareholder	NOUN
taxlaw-2821	331	64	’	'	PUNCT
taxlaw-2821	331	65	benefit	benefit	NOUN
taxlaw-2821	331	66	and	and	CCONJ
taxlaw-2821	331	67	other	other	ADJ
taxlaw-2821	331	68	constituencies	constituency	NOUN
taxlaw-2821	331	69	’	'	PUNCT
taxlaw-2821	331	70	interests	interest	NOUN
taxlaw-2821	331	71	.	.	PUNCT
taxlaw-2821	332	1	first	first	ADV
taxlaw-2821	332	2	,	,	PUNCT
taxlaw-2821	332	3	when	when	SCONJ
taxlaw-2821	332	4	defensive	defensive	ADJ
taxlaw-2821	332	5	measures	measure	NOUN
taxlaw-2821	332	6	are	be	AUX
taxlaw-2821	332	7	adopted	adopt	VERB
taxlaw-2821	332	8	in	in	ADP
taxlaw-2821	332	9	a	a	DET
taxlaw-2821	332	10	takeover	takeover	NOUN
taxlaw-2821	332	11	context	context	NOUN
taxlaw-2821	332	12	,	,	PUNCT
taxlaw-2821	332	13	delaware	delaware	PROPN
taxlaw-2821	332	14	courts	court	NOUN
taxlaw-2821	332	15	have	have	AUX
taxlaw-2821	332	16	scrutinized	scrutinize	VERB
taxlaw-2821	332	17	directors	director	NOUN
taxlaw-2821	332	18	’	’	PART
taxlaw-2821	332	19	decisions	decision	NOUN
taxlaw-2821	332	20	under	under	ADP
taxlaw-2821	332	21	the	the	DET
taxlaw-2821	332	22	so	so	ADV
taxlaw-2821	332	23	-	-	PUNCT
taxlaw-2821	332	24	called	call	VERB
taxlaw-2821	332	25	heightened	heightened	ADJ
taxlaw-2821	332	26	or	or	CCONJ
taxlaw-2821	332	27	reasonableness	reasonableness	VERB
taxlaw-2821	332	28	90	90	NUM
taxlaw-2821	332	29	jonathan	jonathan	PROPN
taxlaw-2821	332	30	r.	r.	PROPN
taxlaw-2821	332	31	macey	macey	PROPN
taxlaw-2821	332	32	,	,	PUNCT
taxlaw-2821	332	33	a	a	DET
taxlaw-2821	332	34	close	close	ADJ
taxlaw-2821	332	35	read	read	NOUN
taxlaw-2821	332	36	of	of	ADP
taxlaw-2821	332	37	an	an	DET
taxlaw-2821	332	38	excellent	excellent	ADJ
taxlaw-2821	332	39	commentary	commentary	NOUN
taxlaw-2821	332	40	on	on	ADP
taxlaw-2821	332	41	dodge	dodge	PROPN
taxlaw-2821	332	42	v.	v.	ADP
taxlaw-2821	332	43	ford	ford	PROPN
taxlaw-2821	332	44	,	,	PUNCT
taxlaw-2821	332	45	3	3	NUM
taxlaw-2821	332	46	va	va	NOUN
taxlaw-2821	332	47	.	.	PUNCT
taxlaw-2821	333	1	l.	l.	PROPN
taxlaw-2821	333	2	&	&	CCONJ
taxlaw-2821	333	3	bus	bus	PROPN
taxlaw-2821	333	4	.	.	PUNCT
taxlaw-2821	334	1	rev	rev	PROPN
taxlaw-2821	334	2	.	.	PROPN
taxlaw-2821	334	3	177	177	NUM
taxlaw-2821	334	4	,	,	PUNCT
taxlaw-2821	334	5	178	178	NUM
taxlaw-2821	334	6	(	(	PUNCT
taxlaw-2821	334	7	2008	2008	NUM
taxlaw-2821	334	8	)	)	PUNCT
taxlaw-2821	334	9	.	.	PUNCT
taxlaw-2821	335	1	91	91	NUM
taxlaw-2821	335	2	see	see	VERB
taxlaw-2821	335	3	,	,	PUNCT
taxlaw-2821	335	4	e.g.	e.g.	ADV
taxlaw-2821	335	5	,	,	PUNCT
taxlaw-2821	335	6	doeringer	doeringer	NOUN
taxlaw-2821	335	7	,	,	PUNCT
taxlaw-2821	335	8	supra	supra	PROPN
taxlaw-2821	335	9	note	note	PROPN
taxlaw-2821	335	10	18	18	NUM
taxlaw-2821	335	11	,	,	PUNCT
taxlaw-2821	335	12	at	at	ADP
taxlaw-2821	335	13	304	304	NUM
taxlaw-2821	335	14	.	.	PUNCT
taxlaw-2821	335	15	92	92	NUM
taxlaw-2821	335	16	about	about	ADP
taxlaw-2821	335	17	agency	agency	NOUN
taxlaw-2821	335	18	,	,	PUNCT
taxlaw-2821	335	19	delaware.gov	delaware.gov	PROPN
taxlaw-2821	335	20	,	,	PUNCT
taxlaw-2821	335	21	http://corp.delaware.gov/aboutagency.shtml	http://corp.delaware.gov/aboutagency.shtml	PROPN
taxlaw-2821	335	22	(	(	PUNCT
taxlaw-2821	335	23	last	last	ADV
taxlaw-2821	335	24	visited	visit	VERB
taxlaw-2821	335	25	nov	nov	PROPN
taxlaw-2821	335	26	.	.	PROPN
taxlaw-2821	335	27	8	8	NUM
taxlaw-2821	335	28	,	,	PUNCT
taxlaw-2821	335	29	2013	2013	NUM
taxlaw-2821	335	30	)	)	PUNCT
taxlaw-2821	335	31	.	.	PUNCT
taxlaw-2821	336	1	93	93	NUM
taxlaw-2821	336	2	del	del	PROPN
taxlaw-2821	336	3	.	.	PROPN
taxlaw-2821	336	4	code	code	PROPN
taxlaw-2821	336	5	ann	ann	PROPN
taxlaw-2821	336	6	.	.	PUNCT
taxlaw-2821	336	7	tit	tit	PROPN
taxlaw-2821	336	8	.	.	PROPN
taxlaw-2821	336	9	8	8	NUM
taxlaw-2821	336	10	,	,	PUNCT
taxlaw-2821	336	11	§	§	PROPN
taxlaw-2821	336	12	141(a	141(a	NUM
taxlaw-2821	336	13	)	)	PUNCT
taxlaw-2821	336	14	(	(	PUNCT
taxlaw-2821	336	15	west	west	NOUN
taxlaw-2821	336	16	2013	2013	NUM
taxlaw-2821	336	17	)	)	PUNCT
taxlaw-2821	336	18	.	.	PUNCT
taxlaw-2821	337	1	94	94	NUM
taxlaw-2821	337	2	see	see	VERB
taxlaw-2821	337	3	,	,	PUNCT
taxlaw-2821	337	4	e.g.	e.g.	ADV
taxlaw-2821	337	5	,	,	PUNCT
taxlaw-2821	337	6	aronson	aronson	PROPN
taxlaw-2821	337	7	v.	v.	PROPN
taxlaw-2821	337	8	lewis	lewis	PROPN
taxlaw-2821	337	9	,	,	PUNCT
taxlaw-2821	337	10	473	473	NUM
taxlaw-2821	337	11	a.2d	a.2d	SYM
taxlaw-2821	337	12	805	805	NUM
taxlaw-2821	337	13	,	,	PUNCT
taxlaw-2821	337	14	812	812	NUM
taxlaw-2821	337	15	(	(	PUNCT
taxlaw-2821	337	16	del	del	PROPN
taxlaw-2821	337	17	.	.	NOUN
taxlaw-2821	337	18	1984	1984	NUM
taxlaw-2821	337	19	)	)	PUNCT
taxlaw-2821	337	20	(	(	PUNCT
taxlaw-2821	337	21	stating	state	VERB
taxlaw-2821	337	22	that	that	SCONJ
taxlaw-2821	337	23	the	the	DET
taxlaw-2821	337	24	business	business	NOUN
taxlaw-2821	337	25	judgment	judgment	NOUN
taxlaw-2821	337	26	rule	rule	NOUN
taxlaw-2821	337	27	creates	create	VERB
taxlaw-2821	337	28	"	"	PUNCT
taxlaw-2821	337	29	a	a	DET
taxlaw-2821	337	30	presumption	presumption	NOUN
taxlaw-2821	337	31	that	that	SCONJ
taxlaw-2821	337	32	in	in	ADP
taxlaw-2821	337	33	making	make	VERB
taxlaw-2821	337	34	a	a	DET
taxlaw-2821	337	35	business	business	NOUN
taxlaw-2821	337	36	decision	decision	NOUN
taxlaw-2821	337	37	the	the	DET
taxlaw-2821	337	38	directors	director	NOUN
taxlaw-2821	337	39	of	of	ADP
taxlaw-2821	337	40	a	a	DET
taxlaw-2821	337	41	corporation	corporation	NOUN
taxlaw-2821	337	42	acted	act	VERB
taxlaw-2821	337	43	on	on	ADP
taxlaw-2821	337	44	an	an	DET
taxlaw-2821	337	45	informed	informed	ADJ
taxlaw-2821	337	46	basis	basis	NOUN
taxlaw-2821	337	47	,	,	PUNCT
taxlaw-2821	337	48	in	in	ADP
taxlaw-2821	337	49	good	good	ADJ
taxlaw-2821	337	50	faith	faith	NOUN
taxlaw-2821	337	51	and	and	CCONJ
taxlaw-2821	337	52	in	in	ADP
taxlaw-2821	337	53	the	the	DET
taxlaw-2821	337	54	honest	honest	ADJ
taxlaw-2821	337	55	belief	belief	NOUN
taxlaw-2821	337	56	that	that	SCONJ
taxlaw-2821	337	57	the	the	DET
taxlaw-2821	337	58	action	action	NOUN
taxlaw-2821	337	59	taken	take	VERB
taxlaw-2821	337	60	was	be	AUX
taxlaw-2821	337	61	in	in	ADP
taxlaw-2821	337	62	the	the	DET
taxlaw-2821	337	63	best	good	ADJ
taxlaw-2821	337	64	interests	interest	NOUN
taxlaw-2821	337	65	of	of	ADP
taxlaw-2821	337	66	the	the	DET
taxlaw-2821	337	67	company	company	NOUN
taxlaw-2821	337	68	"	"	PUNCT
taxlaw-2821	337	69	)	)	PUNCT
taxlaw-2821	337	70	.	.	PUNCT
taxlaw-2821	338	1	95	95	NUM
taxlaw-2821	339	1	in	in	ADP
taxlaw-2821	339	2	re	re	PROPN
taxlaw-2821	339	3	walt	walt	PROPN
taxlaw-2821	339	4	disney	disney	PROPN
taxlaw-2821	339	5	co.	co.	PROPN
taxlaw-2821	339	6	derivative	derivative	ADJ
taxlaw-2821	339	7	litig	litig	NOUN
taxlaw-2821	339	8	.	.	PUNCT
taxlaw-2821	340	1	v.	v.	ADP
taxlaw-2821	340	2	eisner	eisner	PROPN
taxlaw-2821	340	3	,	,	PUNCT
taxlaw-2821	340	4	906	906	NUM
taxlaw-2821	340	5	a.2d	a.2d	SYM
taxlaw-2821	340	6	27	27	NUM
taxlaw-2821	340	7	,	,	PUNCT
taxlaw-2821	340	8	74	74	NUM
taxlaw-2821	340	9	(	(	PUNCT
taxlaw-2821	340	10	del	del	PROPN
taxlaw-2821	340	11	.	.	NOUN
taxlaw-2821	340	12	2006	2006	NUM
taxlaw-2821	340	13	)	)	PUNCT
taxlaw-2821	340	14	(	(	PUNCT
taxlaw-2821	340	15	quoting	quote	VERB
taxlaw-2821	340	16	sinclair	sinclair	PROPN
taxlaw-2821	340	17	oil	oil	PROPN
taxlaw-2821	340	18	corp	corp	PROPN
taxlaw-2821	340	19	.	.	PROPN
taxlaw-2821	341	1	v.	v.	PROPN
taxlaw-2821	341	2	levien	levien	PROPN
taxlaw-2821	341	3	,	,	PUNCT
taxlaw-2821	341	4	280	280	NUM
taxlaw-2821	341	5	a.2d	a.2d	SYM
taxlaw-2821	341	6	717	717	NUM
taxlaw-2821	341	7	,	,	PUNCT
taxlaw-2821	341	8	720	720	NUM
taxlaw-2821	341	9	(	(	PUNCT
taxlaw-2821	341	10	del	del	PROPN
taxlaw-2821	341	11	.	.	PROPN
taxlaw-2821	341	12	1971	1971	NUM
taxlaw-2821	341	13	)	)	PUNCT
taxlaw-2821	341	14	)	)	PUNCT
taxlaw-2821	342	1	;	;	PUNCT
taxlaw-2821	342	2	see	see	VERB
taxlaw-2821	342	3	also	also	ADV
taxlaw-2821	342	4	orman	orman	PROPN
taxlaw-2821	342	5	v.	v.	PROPN
taxlaw-2821	342	6	cullman	cullman	PROPN
taxlaw-2821	342	7	,	,	PUNCT
taxlaw-2821	342	8	794	794	NUM
taxlaw-2821	342	9	a.2d	a.2d	SYM
taxlaw-2821	342	10	5	5	NUM
taxlaw-2821	342	11	,	,	PUNCT
taxlaw-2821	342	12	20	20	NUM
taxlaw-2821	342	13	(	(	PUNCT
taxlaw-2821	342	14	del	del	PROPN
taxlaw-2821	342	15	.	.	PROPN
taxlaw-2821	342	16	ch	ch	PROPN
taxlaw-2821	342	17	.	.	PROPN
taxlaw-2821	342	18	2002	2002	NUM
taxlaw-2821	342	19	)	)	PUNCT
taxlaw-2821	342	20	(	(	PUNCT
taxlaw-2821	342	21	"	"	PUNCT
taxlaw-2821	342	22	the	the	DET
taxlaw-2821	342	23	judgment	judgment	NOUN
taxlaw-2821	342	24	of	of	ADP
taxlaw-2821	342	25	a	a	DET
taxlaw-2821	342	26	properly	properly	ADV
taxlaw-2821	342	27	functioning	function	VERB
taxlaw-2821	342	28	board	board	NOUN
taxlaw-2821	342	29	will	will	AUX
taxlaw-2821	342	30	not	not	PART
taxlaw-2821	342	31	be	be	AUX
taxlaw-2821	342	32	second	second	ADV
taxlaw-2821	342	33	-	-	PUNCT
taxlaw-2821	342	34	guessed	guess	VERB
taxlaw-2821	342	35	and	and	CCONJ
taxlaw-2821	342	36	absent	absent	ADJ
taxlaw-2821	342	37	an	an	DET
taxlaw-2821	342	38	abuse	abuse	NOUN
taxlaw-2821	342	39	of	of	ADP
taxlaw-2821	342	40	discretion	discretion	NOUN
taxlaw-2821	342	41	,	,	PUNCT
taxlaw-2821	342	42	that	that	DET
taxlaw-2821	342	43	judgment	judgment	NOUN
taxlaw-2821	342	44	will	will	AUX
taxlaw-2821	342	45	be	be	AUX
taxlaw-2821	342	46	respected	respect	VERB
taxlaw-2821	342	47	by	by	ADP
taxlaw-2821	342	48	the	the	DET
taxlaw-2821	342	49	courts	court	NOUN
taxlaw-2821	342	50	.	.	PUNCT
taxlaw-2821	342	51	"	"	PUNCT
taxlaw-2821	342	52	)	)	PUNCT
taxlaw-2821	342	53	.	.	PUNCT
taxlaw-2821	343	1	96	96	NUM
taxlaw-2821	343	2	unitrin	unitrin	PROPN
taxlaw-2821	343	3	,	,	PUNCT
taxlaw-2821	343	4	inc	inc	PROPN
taxlaw-2821	343	5	.	.	PROPN
taxlaw-2821	343	6	v.	v.	PROPN
taxlaw-2821	343	7	am	be	AUX
taxlaw-2821	343	8	.	.	PUNCT
taxlaw-2821	344	1	gen	gen	PROPN
taxlaw-2821	344	2	.	.	PROPN
taxlaw-2821	344	3	corp	corp	PROPN
taxlaw-2821	344	4	.	.	PROPN
taxlaw-2821	344	5	,	,	PUNCT
taxlaw-2821	344	6	651	651	NUM
taxlaw-2821	344	7	a.2d	a.2d	SYM
taxlaw-2821	344	8	1361	1361	NUM
taxlaw-2821	344	9	,	,	PUNCT
taxlaw-2821	344	10	1373	1373	NUM
taxlaw-2821	344	11	(	(	PUNCT
taxlaw-2821	344	12	del	del	PROPN
taxlaw-2821	344	13	.	.	PROPN
taxlaw-2821	344	14	1995	1995	NUM
taxlaw-2821	344	15	)	)	PUNCT
taxlaw-2821	344	16	.	.	PUNCT
taxlaw-2821	345	1	97	97	NUM
taxlaw-2821	345	2	see	see	VERB
taxlaw-2821	345	3	,	,	PUNCT
taxlaw-2821	345	4	e.g.	e.g.	ADV
taxlaw-2821	345	5	,	,	PUNCT
taxlaw-2821	345	6	steven	steven	PROPN
taxlaw-2821	345	7	j.	j.	PROPN
taxlaw-2821	345	8	haymore	haymore	PROPN
taxlaw-2821	345	9	,	,	PUNCT
taxlaw-2821	345	10	public(ly	public(ly	X
taxlaw-2821	345	11	oriented	orient	VERB
taxlaw-2821	345	12	)	)	PUNCT
taxlaw-2821	345	13	companies	company	NOUN
taxlaw-2821	345	14	:	:	PUNCT
taxlaw-2821	345	15	b	b	NUM
taxlaw-2821	345	16	corporations	corporation	NOUN
taxlaw-2821	345	17	and	and	CCONJ
taxlaw-2821	345	18	the	the	DET
taxlaw-2821	345	19	delaware	delaware	PROPN
taxlaw-2821	345	20	stakeholder	stakeholder	PROPN
taxlaw-2821	345	21	provision	provision	PROPN
taxlaw-2821	345	22	dilemma	dilemma	NOUN
taxlaw-2821	345	23	,	,	PUNCT
taxlaw-2821	345	24	64	64	NUM
taxlaw-2821	345	25	vand	vand	NOUN
taxlaw-2821	345	26	.	.	PUNCT
taxlaw-2821	346	1	l.	l.	PROPN
taxlaw-2821	346	2	rev	rev	PROPN
taxlaw-2821	346	3	.	.	PROPN
taxlaw-2821	346	4	1311	1311	NUM
taxlaw-2821	346	5	,	,	PUNCT
taxlaw-2821	346	6	1327	1327	NUM
taxlaw-2821	346	7	-	-	SYM
taxlaw-2821	346	8	28	28	NUM
taxlaw-2821	346	9	(	(	PUNCT
taxlaw-2821	346	10	2011	2011	NUM
taxlaw-2821	346	11	)	)	PUNCT
taxlaw-2821	346	12	(	(	PUNCT
taxlaw-2821	346	13	"	"	PUNCT
taxlaw-2821	346	14	in	in	ADP
taxlaw-2821	346	15	fact	fact	NOUN
taxlaw-2821	346	16	,	,	PUNCT
taxlaw-2821	346	17	directors	director	NOUN
taxlaw-2821	346	18	can	can	AUX
taxlaw-2821	346	19	connect	connect	VERB
taxlaw-2821	346	20	virtually	virtually	ADV
taxlaw-2821	346	21	every	every	DET
taxlaw-2821	346	22	business	business	NOUN
taxlaw-2821	346	23	decision	decision	NOUN
taxlaw-2821	346	24	to	to	ADP
taxlaw-2821	346	25	a	a	DET
taxlaw-2821	346	26	rationally	rationally	ADV
taxlaw-2821	346	27	related	related	ADJ
taxlaw-2821	346	28	benefit	benefit	NOUN
taxlaw-2821	346	29	to	to	ADP
taxlaw-2821	346	30	the	the	DET
taxlaw-2821	346	31	company	company	NOUN
taxlaw-2821	346	32	,	,	PUNCT
taxlaw-2821	346	33	absent	absent	ADJ
taxlaw-2821	346	34	waste	waste	NOUN
taxlaw-2821	346	35	of	of	ADP
taxlaw-2821	346	36	corporate	corporate	ADJ
taxlaw-2821	346	37	proceeds	proceed	NOUN
taxlaw-2821	346	38	.	.	PUNCT
taxlaw-2821	346	39	"	"	PUNCT
taxlaw-2821	346	40	)	)	PUNCT
taxlaw-2821	346	41	;	;	PUNCT
taxlaw-2821	346	42	robert	robert	PROPN
taxlaw-2821	346	43	a.	a.	PROPN
taxlaw-2821	346	44	ragazzo	ragazzo	PROPN
taxlaw-2821	346	45	,	,	PUNCT
taxlaw-2821	346	46	unifying	unify	VERB
taxlaw-2821	346	47	the	the	DET
taxlaw-2821	346	48	law	law	NOUN
taxlaw-2821	346	49	of	of	ADP
taxlaw-2821	346	50	hostile	hostile	ADJ
taxlaw-2821	346	51	takeovers	takeover	NOUN
taxlaw-2821	346	52	:	:	PUNCT
taxlaw-2821	346	53	bridging	bridge	VERB
taxlaw-2821	346	54	the	the	DET
taxlaw-2821	346	55	unocal	unocal	PROPN
taxlaw-2821	346	56	/	/	SYM
taxlaw-2821	346	57	revlon	revlon	PROPN
taxlaw-2821	346	58	gap	gap	NOUN
taxlaw-2821	346	59	,	,	PUNCT
taxlaw-2821	346	60	35	35	NUM
taxlaw-2821	346	61	ariz	ariz	NOUN
taxlaw-2821	346	62	.	.	PUNCT
taxlaw-2821	347	1	l.	l.	PROPN
taxlaw-2821	347	2	rev	rev	PROPN
taxlaw-2821	347	3	.	.	PROPN
taxlaw-2821	347	4	989	989	NUM
taxlaw-2821	347	5	,	,	PUNCT
taxlaw-2821	347	6	1030	1030	NUM
taxlaw-2821	347	7	(	(	PUNCT
taxlaw-2821	347	8	1993	1993	NUM
taxlaw-2821	347	9	)	)	PUNCT
taxlaw-2821	347	10	(	(	PUNCT
taxlaw-2821	347	11	"	"	PUNCT
taxlaw-2821	347	12	modern	modern	ADJ
taxlaw-2821	347	13	law	law	NOUN
taxlaw-2821	347	14	allows	allow	VERB
taxlaw-2821	347	15	directors	director	NOUN
taxlaw-2821	347	16	to	to	PART
taxlaw-2821	347	17	consider	consider	VERB
taxlaw-2821	347	18	the	the	DET
taxlaw-2821	347	19	interests	interest	NOUN
taxlaw-2821	347	20	of	of	ADP
taxlaw-2821	347	21	nonshareholder	nonshareholder	NOUN
taxlaw-2821	347	22	constituencies	constituency	NOUN
taxlaw-2821	347	23	as	as	ADV
taxlaw-2821	347	24	long	long	ADV
taxlaw-2821	347	25	as	as	SCONJ
taxlaw-2821	347	26	the	the	DET
taxlaw-2821	347	27	impact	impact	NOUN
taxlaw-2821	347	28	on	on	ADP
taxlaw-2821	347	29	shareholders	shareholder	NOUN
taxlaw-2821	347	30	is	be	AUX
taxlaw-2821	347	31	not	not	PART
taxlaw-2821	347	32	excessive	excessive	ADJ
taxlaw-2821	347	33	.	.	PUNCT
taxlaw-2821	347	34	"	"	PUNCT
taxlaw-2821	347	35	)	)	PUNCT
taxlaw-2821	347	36	.	.	PUNCT
taxlaw-2821	348	1	114	114	NUM
taxlaw-2821	348	2	columbia	columbia	PROPN
taxlaw-2821	348	3	journal	journal	PROPN
taxlaw-2821	348	4	of	of	ADP
taxlaw-2821	348	5	tax	tax	NOUN
taxlaw-2821	348	6	law	law	NOUN
taxlaw-2821	348	7	[	[	X
taxlaw-2821	348	8	vol.5:100	vol.5:100	PROPN
taxlaw-2821	348	9	scrutiny	scrutiny	NOUN
taxlaw-2821	348	10	.	.	PUNCT
taxlaw-2821	349	1	indeed	indeed	ADV
taxlaw-2821	349	2	,	,	PUNCT
taxlaw-2821	349	3	under	under	ADP
taxlaw-2821	349	4	unocal98	unocal98	NOUN
taxlaw-2821	349	5	and	and	CCONJ
taxlaw-2821	349	6	its	its	PRON
taxlaw-2821	349	7	progeny,99	progeny,99	NOUN
taxlaw-2821	349	8	to	to	PART
taxlaw-2821	349	9	benefit	benefit	VERB
taxlaw-2821	349	10	from	from	ADP
taxlaw-2821	349	11	the	the	DET
taxlaw-2821	349	12	business	business	NOUN
taxlaw-2821	349	13	judgement	judgement	NOUN
taxlaw-2821	349	14	rule	rule	NOUN
taxlaw-2821	349	15	directors	director	NOUN
taxlaw-2821	349	16	must	must	AUX
taxlaw-2821	349	17	first	first	ADV
taxlaw-2821	349	18	prove	prove	VERB
taxlaw-2821	349	19	that	that	SCONJ
taxlaw-2821	349	20	they	they	PRON
taxlaw-2821	349	21	had	have	VERB
taxlaw-2821	349	22	reasonable	reasonable	ADJ
taxlaw-2821	349	23	grounds	ground	NOUN
taxlaw-2821	349	24	for	for	ADP
taxlaw-2821	349	25	believing	believe	VERB
taxlaw-2821	349	26	that	that	SCONJ
taxlaw-2821	349	27	a	a	DET
taxlaw-2821	349	28	danger	danger	NOUN
taxlaw-2821	349	29	to	to	ADP
taxlaw-2821	349	30	corporate	corporate	ADJ
taxlaw-2821	349	31	policy	policy	NOUN
taxlaw-2821	349	32	and	and	CCONJ
taxlaw-2821	349	33	effectiveness	effectiveness	NOUN
taxlaw-2821	349	34	existed	exist	VERB
taxlaw-2821	349	35	;	;	PUNCT
taxlaw-2821	349	36	and	and	CCONJ
taxlaw-2821	349	37	then	then	ADV
taxlaw-2821	349	38	that	that	SCONJ
taxlaw-2821	349	39	the	the	DET
taxlaw-2821	349	40	defensive	defensive	ADJ
taxlaw-2821	349	41	measures	measure	NOUN
taxlaw-2821	349	42	are	be	AUX
taxlaw-2821	349	43	reasonable	reasonable	ADJ
taxlaw-2821	349	44	in	in	ADP
taxlaw-2821	349	45	relation	relation	NOUN
taxlaw-2821	349	46	to	to	ADP
taxlaw-2821	349	47	the	the	DET
taxlaw-2821	349	48	threat	threat	NOUN
taxlaw-2821	349	49	posed	pose	VERB
taxlaw-2821	349	50	.	.	PUNCT
taxlaw-2821	350	1	on	on	ADP
taxlaw-2821	350	2	various	various	ADJ
taxlaw-2821	350	3	occasions	occasion	NOUN
taxlaw-2821	350	4	,	,	PUNCT
taxlaw-2821	350	5	courts	court	NOUN
taxlaw-2821	350	6	ruled	rule	VERB
taxlaw-2821	350	7	that	that	SCONJ
taxlaw-2821	350	8	directors	director	NOUN
taxlaw-2821	350	9	might	might	AUX
taxlaw-2821	350	10	consider	consider	VERB
taxlaw-2821	350	11	the	the	DET
taxlaw-2821	350	12	interests	interest	NOUN
taxlaw-2821	350	13	of	of	ADP
taxlaw-2821	350	14	constituencies	constituency	NOUN
taxlaw-2821	350	15	distinct	distinct	ADJ
taxlaw-2821	350	16	from	from	ADP
taxlaw-2821	350	17	the	the	DET
taxlaw-2821	350	18	shareholders	shareholder	NOUN
taxlaw-2821	350	19	when	when	SCONJ
taxlaw-2821	350	20	addressing	address	VERB
taxlaw-2821	350	21	a	a	DET
taxlaw-2821	350	22	takeover	takeover	NOUN
taxlaw-2821	350	23	threat	threat	NOUN
taxlaw-2821	350	24	,	,	PUNCT
taxlaw-2821	350	25	provided	provide	VERB
taxlaw-2821	350	26	nonetheless	nonetheless	ADV
taxlaw-2821	350	27	that	that	SCONJ
taxlaw-2821	350	28	there	there	PRON
taxlaw-2821	350	29	was	be	VERB
taxlaw-2821	350	30	“	"	PUNCT
taxlaw-2821	350	31	some	some	DET
taxlaw-2821	350	32	rationally	rationally	ADV
taxlaw-2821	350	33	related	related	ADJ
taxlaw-2821	350	34	benefit	benefit	NOUN
taxlaw-2821	350	35	accruing	accrue	VERB
taxlaw-2821	350	36	to	to	ADP
taxlaw-2821	350	37	stockholders”100	stockholders”100	PROPN
taxlaw-2821	350	38	or	or	CCONJ
taxlaw-2821	350	39	that	that	SCONJ
taxlaw-2821	350	40	so	so	ADV
taxlaw-2821	350	41	doing	do	VERB
taxlaw-2821	350	42	bore	bore	NOUN
taxlaw-2821	350	43	“	"	PUNCT
taxlaw-2821	350	44	some	some	DET
taxlaw-2821	350	45	reasonable	reasonable	ADJ
taxlaw-2821	350	46	relation	relation	NOUN
taxlaw-2821	350	47	to	to	ADP
taxlaw-2821	350	48	general	general	ADJ
taxlaw-2821	350	49	shareholder	shareholder	NOUN
taxlaw-2821	350	50	interest	interest	NOUN
taxlaw-2821	350	51	.	.	PUNCT
taxlaw-2821	351	1	”101	”101	PROPN
taxlaw-2821	351	2	therefore	therefore	ADV
taxlaw-2821	351	3	,	,	PUNCT
taxlaw-2821	351	4	despite	despite	SCONJ
taxlaw-2821	351	5	a	a	DET
taxlaw-2821	351	6	reduced	reduce	VERB
taxlaw-2821	351	7	leeway	leeway	NOUN
taxlaw-2821	351	8	there	there	PRON
taxlaw-2821	351	9	is	be	VERB
taxlaw-2821	351	10	still	still	ADV
taxlaw-2821	351	11	room	room	NOUN
taxlaw-2821	351	12	for	for	ADP
taxlaw-2821	351	13	social	social	ADJ
taxlaw-2821	351	14	considerations	consideration	NOUN
taxlaw-2821	351	15	under	under	ADP
taxlaw-2821	351	16	the	the	DET
taxlaw-2821	351	17	heightened	heightened	ADJ
taxlaw-2821	351	18	scrutiny	scrutiny	NOUN
taxlaw-2821	351	19	.	.	PUNCT
taxlaw-2821	352	1	it	it	PRON
taxlaw-2821	352	2	is	be	AUX
taxlaw-2821	352	3	in	in	ADP
taxlaw-2821	352	4	another	another	DET
taxlaw-2821	352	5	context	context	NOUN
taxlaw-2821	352	6	,	,	PUNCT
taxlaw-2821	352	7	namely	namely	ADV
taxlaw-2821	352	8	the	the	DET
taxlaw-2821	352	9	sale	sale	NOUN
taxlaw-2821	352	10	of	of	ADP
taxlaw-2821	352	11	the	the	DET
taxlaw-2821	352	12	corporation	corporation	NOUN
taxlaw-2821	352	13	,	,	PUNCT
taxlaw-2821	352	14	that	that	SCONJ
taxlaw-2821	352	15	the	the	DET
taxlaw-2821	352	16	shareholder	shareholder	NOUN
taxlaw-2821	352	17	primacy	primacy	NOUN
taxlaw-2821	352	18	theory	theory	NOUN
taxlaw-2821	352	19	truly	truly	ADV
taxlaw-2821	352	20	applies	apply	VERB
taxlaw-2821	352	21	.	.	PUNCT
taxlaw-2821	353	1	under	under	ADP
taxlaw-2821	353	2	revlon102	revlon102	PROPN
taxlaw-2821	353	3	and	and	CCONJ
taxlaw-2821	353	4	its	its	PRON
taxlaw-2821	353	5	progeny	progeny	NOUN
taxlaw-2821	353	6	,	,	PUNCT
taxlaw-2821	353	7	when	when	SCONJ
taxlaw-2821	353	8	a	a	DET
taxlaw-2821	353	9	company	company	NOUN
taxlaw-2821	353	10	is	be	AUX
taxlaw-2821	353	11	at	at	ADP
taxlaw-2821	353	12	auction103	auction103	PROPN
taxlaw-2821	353	13	the	the	DET
taxlaw-2821	353	14	directors	director	NOUN
taxlaw-2821	353	15	’	'	PUNCT
taxlaw-2821	353	16	only	only	ADV
taxlaw-2821	353	17	duty	duty	NOUN
taxlaw-2821	353	18	becomes	become	VERB
taxlaw-2821	353	19	to	to	PART
taxlaw-2821	353	20	maximise	maximise	VERB
taxlaw-2821	353	21	shareholders	shareholder	NOUN
taxlaw-2821	353	22	’	'	PUNCT
taxlaw-2821	353	23	value	value	NOUN
taxlaw-2821	353	24	.	.	PUNCT
taxlaw-2821	354	1	in	in	ADP
taxlaw-2821	354	2	such	such	DET
taxlaw-2821	354	3	a	a	DET
taxlaw-2821	354	4	context	context	NOUN
taxlaw-2821	354	5	,	,	PUNCT
taxlaw-2821	354	6	revlon	revlon	PROPN
taxlaw-2821	354	7	explicitly	explicitly	ADV
taxlaw-2821	354	8	directed	direct	VERB
taxlaw-2821	354	9	that	that	SCONJ
taxlaw-2821	354	10	“	"	PUNCT
taxlaw-2821	354	11	concern	concern	NOUN
taxlaw-2821	354	12	for	for	ADP
taxlaw-2821	354	13	non	non	ADJ
taxlaw-2821	354	14	-	-	ADJ
taxlaw-2821	354	15	stockholder	stockholder	ADJ
taxlaw-2821	354	16	interests	interest	NOUN
taxlaw-2821	354	17	is	be	AUX
taxlaw-2821	354	18	inappropriate	inappropriate	ADJ
taxlaw-2821	354	19	.	.	PUNCT
taxlaw-2821	354	20	”104	”104	PUNCT
taxlaw-2821	355	1	that	that	PRON
taxlaw-2821	355	2	is	be	AUX
taxlaw-2821	355	3	why	why	SCONJ
taxlaw-2821	355	4	in	in	ADP
taxlaw-2821	355	5	2000	2000	NUM
taxlaw-2821	355	6	ben	ben	PROPN
taxlaw-2821	355	7	&	&	CCONJ
taxlaw-2821	355	8	jerry	jerry	PROPN
taxlaw-2821	355	9	’s	’s	PART
taxlaw-2821	355	10	directors	director	NOUN
taxlaw-2821	355	11	felt	feel	VERB
taxlaw-2821	355	12	they	they	PRON
taxlaw-2821	355	13	had	have	VERB
taxlaw-2821	355	14	to	to	PART
taxlaw-2821	355	15	accept	accept	VERB
taxlaw-2821	355	16	unilever	unilever	PROPN
taxlaw-2821	355	17	’s	’s	PART
taxlaw-2821	355	18	bid	bid	NOUN
taxlaw-2821	355	19	,	,	PUNCT
taxlaw-2821	355	20	although	although	SCONJ
taxlaw-2821	355	21	it	it	PRON
taxlaw-2821	355	22	would	would	AUX
taxlaw-2821	355	23	undoubtedly	undoubtedly	ADV
taxlaw-2821	355	24	jeopardize	jeopardize	VERB
taxlaw-2821	355	25	the	the	DET
taxlaw-2821	355	26	corporation	corporation	NOUN
taxlaw-2821	355	27	’s	’s	PART
taxlaw-2821	355	28	double	double	ADJ
taxlaw-2821	355	29	bottom	bottom	NOUN
taxlaw-2821	355	30	line.105	line.105	ADJ
taxlaw-2821	355	31	indeed	indeed	ADV
taxlaw-2821	355	32	,	,	PUNCT
taxlaw-2821	355	33	they	they	PRON
taxlaw-2821	355	34	accepted	accept	VERB
taxlaw-2821	355	35	its	its	PRON
taxlaw-2821	355	36	offer	offer	NOUN
taxlaw-2821	355	37	while	while	SCONJ
taxlaw-2821	355	38	lesser	less	ADJ
taxlaw-2821	355	39	bidders	bidder	NOUN
taxlaw-2821	355	40	would	would	AUX
taxlaw-2821	355	41	have	have	VERB
taxlaw-2821	355	42	better	well	ADV
taxlaw-2821	355	43	continued	continue	VERB
taxlaw-2821	355	44	ben	ben	PROPN
taxlaw-2821	355	45	&	&	CCONJ
taxlaw-2821	355	46	jerry	jerry	PROPN
taxlaw-2821	355	47	’s	’s	PART
taxlaw-2821	355	48	social	social	ADJ
taxlaw-2821	355	49	endeavours.106	endeavours.106	NOUN
taxlaw-2821	355	50	as	as	ADP
taxlaw-2821	355	51	a	a	DET
taxlaw-2821	355	52	result	result	NOUN
taxlaw-2821	355	53	,	,	PUNCT
taxlaw-2821	355	54	the	the	DET
taxlaw-2821	355	55	duty	duty	NOUN
taxlaw-2821	355	56	to	to	PART
taxlaw-2821	355	57	prioritize	prioritize	VERB
taxlaw-2821	355	58	shareholders	shareholder	NOUN
taxlaw-2821	355	59	’	'	PUNCT
taxlaw-2821	355	60	value	value	NOUN
taxlaw-2821	355	61	over	over	ADP
taxlaw-2821	355	62	non	non	ADJ
taxlaw-2821	355	63	-	-	ADJ
taxlaw-2821	355	64	shareholders	shareholder	NOUN
taxlaw-2821	355	65	’	'	PUNCT
taxlaw-2821	355	66	considerations	consideration	NOUN
taxlaw-2821	355	67	is	be	AUX
taxlaw-2821	355	68	absolute	absolute	ADJ
taxlaw-2821	355	69	only	only	ADV
taxlaw-2821	355	70	in	in	ADP
taxlaw-2821	355	71	the	the	DET
taxlaw-2821	355	72	narrow	narrow	ADJ
taxlaw-2821	355	73	situations	situation	NOUN
taxlaw-2821	355	74	in	in	ADP
taxlaw-2821	355	75	which	which	PRON
taxlaw-2821	355	76	revlon	revlon	PROPN
taxlaw-2821	355	77	is	be	AUX
taxlaw-2821	355	78	triggered	trigger	VERB
taxlaw-2821	355	79	.	.	PUNCT
taxlaw-2821	356	1	thus	thus	ADV
taxlaw-2821	356	2	,	,	PUNCT
taxlaw-2821	356	3	the	the	DET
taxlaw-2821	356	4	acquisition	acquisition	NOUN
taxlaw-2821	356	5	setting	set	VERB
taxlaw-2821	356	6	aside	aside	ADV
taxlaw-2821	356	7	,	,	PUNCT
taxlaw-2821	356	8	directors	director	NOUN
taxlaw-2821	356	9	enjoy	enjoy	VERB
taxlaw-2821	356	10	some	some	DET
taxlaw-2821	356	11	leeway	leeway	NOUN
taxlaw-2821	356	12	to	to	PART
taxlaw-2821	356	13	undertake	undertake	VERB
taxlaw-2821	356	14	social	social	ADJ
taxlaw-2821	356	15	actions	action	NOUN
taxlaw-2821	356	16	,	,	PUNCT
taxlaw-2821	356	17	in	in	ADP
taxlaw-2821	356	18	delaware107	delaware107	PROPN
taxlaw-2821	356	19	and	and	CCONJ
taxlaw-2821	356	20	elsewhere.108	elsewhere.108	NOUN
taxlaw-2821	356	21	further	far	ADV
taxlaw-2821	356	22	,	,	PUNCT
taxlaw-2821	356	23	the	the	DET
taxlaw-2821	356	24	corporation	corporation	NOUN
taxlaw-2821	356	25	entity	entity	NOUN
taxlaw-2821	356	26	is	be	AUX
taxlaw-2821	356	27	traditionally	traditionally	ADV
taxlaw-2821	356	28	construed	construe	VERB
taxlaw-2821	356	29	as	as	ADP
taxlaw-2821	356	30	98	98	NUM
taxlaw-2821	356	31	unocal	unocal	PROPN
taxlaw-2821	356	32	corp	corp	PROPN
taxlaw-2821	356	33	.	.	PROPN
taxlaw-2821	356	34	v.	v.	PROPN
taxlaw-2821	356	35	mesa	mesa	PROPN
taxlaw-2821	356	36	petroleum	petroleum	PROPN
taxlaw-2821	356	37	co.	co.	PROPN
taxlaw-2821	356	38	,	,	PUNCT
taxlaw-2821	356	39	493	493	NUM
taxlaw-2821	356	40	a.2d	a.2d	SYM
taxlaw-2821	356	41	946	946	NUM
taxlaw-2821	356	42	(	(	PUNCT
taxlaw-2821	356	43	del	del	PROPN
taxlaw-2821	356	44	.	.	PROPN
taxlaw-2821	356	45	1985	1985	NUM
taxlaw-2821	356	46	)	)	PUNCT
taxlaw-2821	356	47	.	.	PUNCT
taxlaw-2821	357	1	99	99	NUM
taxlaw-2821	357	2	see	see	VERB
taxlaw-2821	357	3	,	,	PUNCT
taxlaw-2821	357	4	e.g.	e.g.	ADV
taxlaw-2821	357	5	,	,	PUNCT
taxlaw-2821	357	6	omnicare	omnicare	PROPN
taxlaw-2821	357	7	,	,	PUNCT
taxlaw-2821	357	8	inc	inc	PROPN
taxlaw-2821	357	9	.	.	PROPN
taxlaw-2821	358	1	v.	v.	PROPN
taxlaw-2821	358	2	ncs	ncs	PROPN
taxlaw-2821	358	3	healthcare	healthcare	PROPN
taxlaw-2821	358	4	,	,	PUNCT
taxlaw-2821	358	5	inc	inc	PROPN
taxlaw-2821	358	6	.	.	PROPN
taxlaw-2821	358	7	,	,	PUNCT
taxlaw-2821	358	8	818	818	NUM
taxlaw-2821	358	9	a.2d	a.2d	PRON
taxlaw-2821	358	10	914	914	NUM
taxlaw-2821	358	11	(	(	PUNCT
taxlaw-2821	358	12	del	del	PROPN
taxlaw-2821	358	13	.	.	PROPN
taxlaw-2821	358	14	2003	2003	NUM
taxlaw-2821	358	15	)	)	PUNCT
taxlaw-2821	358	16	;	;	PUNCT
taxlaw-2821	359	1	moran	moran	PROPN
taxlaw-2821	359	2	v.	v.	PROPN
taxlaw-2821	359	3	household	household	PROPN
taxlaw-2821	359	4	international	international	PROPN
taxlaw-2821	359	5	,	,	PUNCT
taxlaw-2821	359	6	inc	inc	PROPN
taxlaw-2821	359	7	.	.	PROPN
taxlaw-2821	359	8	,	,	PUNCT
taxlaw-2821	359	9	500	500	NUM
taxlaw-2821	359	10	a.2d	a.2d	SYM
taxlaw-2821	359	11	1346	1346	NUM
taxlaw-2821	359	12	(	(	PUNCT
taxlaw-2821	359	13	1985	1985	NUM
taxlaw-2821	359	14	)	)	PUNCT
taxlaw-2821	359	15	;	;	PUNCT
taxlaw-2821	359	16	paramount	paramount	PROPN
taxlaw-2821	359	17	communications	communications	PROPN
taxlaw-2821	359	18	,	,	PUNCT
taxlaw-2821	359	19	inc	inc	PROPN
taxlaw-2821	359	20	.	.	PROPN
taxlaw-2821	359	21	v.	v.	ADP
taxlaw-2821	359	22	time	time	PROPN
taxlaw-2821	359	23	,	,	PUNCT
taxlaw-2821	359	24	inc	inc	PROPN
taxlaw-2821	359	25	.	.	PROPN
taxlaw-2821	359	26	,	,	PUNCT
taxlaw-2821	359	27	571	571	NUM
taxlaw-2821	359	28	a.2d	a.2d	SYM
taxlaw-2821	359	29	1140	1140	NUM
taxlaw-2821	359	30	(	(	PUNCT
taxlaw-2821	359	31	del	del	PROPN
taxlaw-2821	359	32	.	.	PROPN
taxlaw-2821	359	33	1990	1990	NUM
taxlaw-2821	359	34	)	)	PUNCT
taxlaw-2821	359	35	.	.	PUNCT
taxlaw-2821	360	1	100	100	NUM
taxlaw-2821	360	2	revlon	revlon	PROPN
taxlaw-2821	360	3	,	,	PUNCT
taxlaw-2821	360	4	inc	inc	PROPN
taxlaw-2821	360	5	.	.	PROPN
taxlaw-2821	360	6	v.	v.	ADP
taxlaw-2821	360	7	macandrews	macandrews	PROPN
taxlaw-2821	360	8	&	&	CCONJ
taxlaw-2821	360	9	forbes	forbes	PROPN
taxlaw-2821	360	10	holdings	holdings	PROPN
taxlaw-2821	360	11	,	,	PUNCT
taxlaw-2821	360	12	inc	inc	PROPN
taxlaw-2821	360	13	.	.	PROPN
taxlaw-2821	360	14	,	,	PUNCT
taxlaw-2821	360	15	506	506	NUM
taxlaw-2821	360	16	a.2d	a.2d	SYM
taxlaw-2821	360	17	173	173	NUM
taxlaw-2821	360	18	,	,	PUNCT
taxlaw-2821	360	19	182	182	NUM
taxlaw-2821	360	20	-	-	SYM
taxlaw-2821	360	21	83	83	NUM
taxlaw-2821	360	22	(	(	PUNCT
taxlaw-2821	360	23	del	del	PROPN
taxlaw-2821	360	24	.	.	PROPN
taxlaw-2821	360	25	1986	1986	NUM
taxlaw-2821	360	26	)	)	PUNCT
taxlaw-2821	360	27	.	.	PUNCT
taxlaw-2821	361	1	101	101	NUM
taxlaw-2821	361	2	mills	mill	NOUN
taxlaw-2821	361	3	acquisition	acquisition	PROPN
taxlaw-2821	361	4	co	co	NOUN
taxlaw-2821	361	5	v.	v.	PROPN
taxlaw-2821	361	6	macmillan	macmillan	PROPN
taxlaw-2821	361	7	,	,	PUNCT
taxlaw-2821	361	8	inc	inc	PROPN
taxlaw-2821	361	9	.	.	PROPN
taxlaw-2821	361	10	,	,	PUNCT
taxlaw-2821	361	11	559	559	NUM
taxlaw-2821	361	12	a.2d	a.2d	NUM
taxlaw-2821	361	13	1261	1261	NUM
taxlaw-2821	361	14	,	,	PUNCT
taxlaw-2821	361	15	1982	1982	NUM
taxlaw-2821	361	16	(	(	PUNCT
taxlaw-2821	361	17	del	del	PROPN
taxlaw-2821	361	18	.	.	PROPN
taxlaw-2821	361	19	1989	1989	NUM
taxlaw-2821	361	20	)	)	PUNCT
taxlaw-2821	361	21	.	.	PUNCT
taxlaw-2821	362	1	102	102	NUM
taxlaw-2821	362	2	revlon	revlon	NOUN
taxlaw-2821	362	3	,	,	PUNCT
taxlaw-2821	362	4	506	506	NUM
taxlaw-2821	362	5	a.2d	a.2d	PUNCT
taxlaw-2821	362	6	at	at	ADP
taxlaw-2821	362	7	173	173	NUM
taxlaw-2821	362	8	.	.	PUNCT
taxlaw-2821	362	9	103	103	NUM
taxlaw-2821	362	10	the	the	DET
taxlaw-2821	362	11	court	court	NOUN
taxlaw-2821	362	12	of	of	ADP
taxlaw-2821	362	13	chancery	chancery	NOUN
taxlaw-2821	362	14	recently	recently	ADV
taxlaw-2821	362	15	summarized	summarize	VERB
taxlaw-2821	362	16	the	the	DET
taxlaw-2821	362	17	triggering	trigger	VERB
taxlaw-2821	362	18	circumstances	circumstance	NOUN
taxlaw-2821	362	19	of	of	ADP
taxlaw-2821	362	20	revlon	revlon	NOUN
taxlaw-2821	362	21	:	:	PUNCT
taxlaw-2821	362	22	“	"	PUNCT
taxlaw-2821	362	23	[	[	X
taxlaw-2821	362	24	u]nder	u]nder	ADP
taxlaw-2821	362	25	binding	binding	ADJ
taxlaw-2821	362	26	authority	authority	NOUN
taxlaw-2821	362	27	of	of	ADP
taxlaw-2821	362	28	our	our	PRON
taxlaw-2821	362	29	supreme	supreme	PROPN
taxlaw-2821	362	30	court	court	PROPN
taxlaw-2821	362	31	as	as	SCONJ
taxlaw-2821	362	32	set	set	VERB
taxlaw-2821	362	33	forth	forth	ADP
taxlaw-2821	362	34	in	in	ADP
taxlaw-2821	362	35	qvc	qvc	PROPN
taxlaw-2821	362	36	and	and	CCONJ
taxlaw-2821	362	37	its	its	PRON
taxlaw-2821	362	38	progeny	progeny	NOUN
taxlaw-2821	362	39	,	,	PUNCT
taxlaw-2821	362	40	revlon	revlon	PROPN
taxlaw-2821	362	41	duties	duty	NOUN
taxlaw-2821	362	42	only	only	ADV
taxlaw-2821	362	43	apply	apply	VERB
taxlaw-2821	362	44	when	when	SCONJ
taxlaw-2821	362	45	a	a	DET
taxlaw-2821	362	46	corporation	corporation	NOUN
taxlaw-2821	362	47	undertakes	undertake	VERB
taxlaw-2821	362	48	a	a	DET
taxlaw-2821	362	49	transaction	transaction	NOUN
taxlaw-2821	362	50	that	that	PRON
taxlaw-2821	362	51	results	result	VERB
taxlaw-2821	362	52	in	in	ADP
taxlaw-2821	362	53	the	the	DET
taxlaw-2821	362	54	sale	sale	NOUN
taxlaw-2821	362	55	or	or	CCONJ
taxlaw-2821	362	56	change	change	NOUN
taxlaw-2821	362	57	of	of	ADP
taxlaw-2821	362	58	control	control	NOUN
taxlaw-2821	362	59	.	.	PUNCT
taxlaw-2821	362	60	.	.	PUNCT
taxlaw-2821	362	61	.	.	PUNCT
taxlaw-2821	363	1	a	a	DET
taxlaw-2821	363	2	change	change	NOUN
taxlaw-2821	363	3	of	of	ADP
taxlaw-2821	363	4	control	control	NOUN
taxlaw-2821	363	5	'	'	PUNCT
taxlaw-2821	363	6	does	do	AUX
taxlaw-2821	363	7	not	not	PART
taxlaw-2821	363	8	occur	occur	VERB
taxlaw-2821	363	9	for	for	ADP
taxlaw-2821	363	10	purposes	purpose	NOUN
taxlaw-2821	363	11	of	of	ADP
taxlaw-2821	363	12	revlon	revlon	NOUN
taxlaw-2821	363	13	where	where	SCONJ
taxlaw-2821	363	14	control	control	NOUN
taxlaw-2821	363	15	of	of	ADP
taxlaw-2821	363	16	the	the	DET
taxlaw-2821	363	17	corporation	corporation	NOUN
taxlaw-2821	363	18	remains	remain	VERB
taxlaw-2821	363	19	,	,	PUNCT
taxlaw-2821	363	20	postmerger	postmerger	NOUN
taxlaw-2821	363	21	,	,	PUNCT
taxlaw-2821	363	22	in	in	ADP
taxlaw-2821	363	23	a	a	DET
taxlaw-2821	363	24	large	large	ADJ
taxlaw-2821	363	25	,	,	PUNCT
taxlaw-2821	363	26	fluid	fluid	ADJ
taxlaw-2821	363	27	market	market	NOUN
taxlaw-2821	363	28	.	.	PUNCT
taxlaw-2821	363	29	'	'	PUNCT
taxlaw-2821	363	30	”	"	PUNCT
taxlaw-2821	363	31	in	in	ADP
taxlaw-2821	363	32	re	re	PROPN
taxlaw-2821	363	33	synthes	synthes	PROPN
taxlaw-2821	363	34	,	,	PUNCT
taxlaw-2821	363	35	inc	inc	PROPN
taxlaw-2821	363	36	.	.	PROPN
taxlaw-2821	363	37	s'holder	s'holder	PROPN
taxlaw-2821	363	38	litig	litig	PROPN
taxlaw-2821	363	39	.	.	PUNCT
taxlaw-2821	364	1	,	,	PUNCT
taxlaw-2821	364	2	50	50	NUM
taxlaw-2821	364	3	a.3d	a.3d	SYM
taxlaw-2821	364	4	1022	1022	NUM
taxlaw-2821	364	5	,	,	PUNCT
taxlaw-2821	364	6	1048	1048	NUM
taxlaw-2821	364	7	-	-	SYM
taxlaw-2821	364	8	49	49	NUM
taxlaw-2821	364	9	(	(	PUNCT
taxlaw-2821	364	10	del	del	PROPN
taxlaw-2821	364	11	.	.	PROPN
taxlaw-2821	364	12	ch	ch	PROPN
taxlaw-2821	364	13	.	.	PROPN
taxlaw-2821	364	14	2012	2012	NUM
taxlaw-2821	364	15	)	)	PUNCT
taxlaw-2821	365	1	(	(	PUNCT
taxlaw-2821	365	2	quoting	quote	VERB
taxlaw-2821	365	3	in	in	ADP
taxlaw-2821	365	4	re	re	PROPN
taxlaw-2821	365	5	nymex	nymex	PROPN
taxlaw-2821	365	6	s'holder	s'holder	PROPN
taxlaw-2821	365	7	litig	litig	X
taxlaw-2821	365	8	.	.	PUNCT
taxlaw-2821	365	9	,	,	PUNCT
taxlaw-2821	365	10	no	no	INTJ
taxlaw-2821	365	11	.	.	NOUN
taxlaw-2821	365	12	3621	3621	NUM
taxlaw-2821	365	13	-	-	PUNCT
taxlaw-2821	365	14	vcn	vcn	PROPN
taxlaw-2821	365	15	,	,	PUNCT
taxlaw-2821	365	16	2009	2009	NUM
taxlaw-2821	365	17	del	del	PROPN
taxlaw-2821	365	18	.	.	PROPN
taxlaw-2821	365	19	ch	ch	PROPN
taxlaw-2821	365	20	.	.	PROPN
taxlaw-2821	365	21	lexis	lexis	PROPN
taxlaw-2821	365	22	176	176	NUM
taxlaw-2821	365	23	,	,	PUNCT
taxlaw-2821	365	24	at	at	ADP
taxlaw-2821	365	25	*	*	NOUN
taxlaw-2821	365	26	5	5	NUM
taxlaw-2821	365	27	(	(	PUNCT
taxlaw-2821	365	28	del	del	PROPN
taxlaw-2821	365	29	.	.	PROPN
taxlaw-2821	365	30	ch	ch	PROPN
taxlaw-2821	365	31	.	.	PUNCT
taxlaw-2821	365	32	sept	sept	PROPN
taxlaw-2821	365	33	.	.	PROPN
taxlaw-2821	365	34	30	30	NUM
taxlaw-2821	365	35	,	,	PUNCT
taxlaw-2821	365	36	2009	2009	NUM
taxlaw-2821	365	37	)	)	PUNCT
taxlaw-2821	365	38	.	.	PUNCT
taxlaw-2821	366	1	104	104	NUM
taxlaw-2821	366	2	revlon	revlon	NOUN
taxlaw-2821	366	3	,	,	PUNCT
taxlaw-2821	366	4	506	506	NUM
taxlaw-2821	366	5	a.2d	a.2d	PUNCT
taxlaw-2821	366	6	at	at	ADP
taxlaw-2821	366	7	182	182	NUM
taxlaw-2821	366	8	.	.	PUNCT
taxlaw-2821	367	1	105	105	NUM
taxlaw-2821	367	2	antony	antony	PROPN
taxlaw-2821	367	3	page	page	PROPN
taxlaw-2821	367	4	&	&	CCONJ
taxlaw-2821	367	5	robert	robert	PROPN
taxlaw-2821	367	6	a.	a.	PROPN
taxlaw-2821	367	7	katz	katz	PROPN
taxlaw-2821	367	8	,	,	PUNCT
taxlaw-2821	367	9	freezing	freeze	VERB
taxlaw-2821	367	10	out	out	ADP
taxlaw-2821	367	11	ben	ben	PROPN
taxlaw-2821	367	12	&	&	CCONJ
taxlaw-2821	367	13	jerry	jerry	PROPN
taxlaw-2821	367	14	:	:	PUNCT
taxlaw-2821	367	15	corporate	corporate	ADJ
taxlaw-2821	367	16	law	law	NOUN
taxlaw-2821	367	17	and	and	CCONJ
taxlaw-2821	367	18	the	the	DET
taxlaw-2821	367	19	sale	sale	NOUN
taxlaw-2821	367	20	of	of	ADP
taxlaw-2821	367	21	a	a	DET
taxlaw-2821	367	22	social	social	ADJ
taxlaw-2821	367	23	enterprise	enterprise	NOUN
taxlaw-2821	367	24	icon	icon	NOUN
taxlaw-2821	367	25	,	,	PUNCT
taxlaw-2821	367	26	35	35	NUM
taxlaw-2821	367	27	vt	vt	NOUN
taxlaw-2821	367	28	.	.	PUNCT
taxlaw-2821	367	29	l.	l.	PROPN
taxlaw-2821	367	30	rev	rev	PROPN
taxlaw-2821	367	31	.	.	PROPN
taxlaw-2821	367	32	211	211	NUM
taxlaw-2821	367	33	,	,	PUNCT
taxlaw-2821	367	34	212	212	NUM
taxlaw-2821	367	35	(	(	PUNCT
taxlaw-2821	367	36	2010	2010	NUM
taxlaw-2821	367	37	)	)	PUNCT
taxlaw-2821	367	38	;	;	PUNCT
taxlaw-2821	367	39	see	see	VERB
taxlaw-2821	367	40	also	also	ADV
taxlaw-2821	367	41	jill	jill	PROPN
taxlaw-2821	367	42	bamburg	bamburg	PROPN
taxlaw-2821	367	43	,	,	PUNCT
taxlaw-2821	367	44	getting	get	VERB
taxlaw-2821	367	45	to	to	PART
taxlaw-2821	367	46	scale	scale	VERB
taxlaw-2821	367	47	:	:	PUNCT
taxlaw-2821	367	48	growing	grow	VERB
taxlaw-2821	367	49	your	your	PRON
taxlaw-2821	367	50	business	business	NOUN
taxlaw-2821	367	51	without	without	ADP
taxlaw-2821	367	52	selling	sell	VERB
taxlaw-2821	367	53	out	out	ADP
taxlaw-2821	367	54	57	57	NUM
taxlaw-2821	367	55	(	(	PUNCT
taxlaw-2821	367	56	2006	2006	NUM
taxlaw-2821	367	57	)	)	PUNCT
taxlaw-2821	367	58	(	(	PUNCT
taxlaw-2821	367	59	"	"	PUNCT
taxlaw-2821	367	60	virtually	virtually	ADV
taxlaw-2821	367	61	every	every	DET
taxlaw-2821	367	62	mission	mission	NOUN
taxlaw-2821	367	63	-	-	PUNCT
taxlaw-2821	367	64	driven	drive	VERB
taxlaw-2821	367	65	entrepreneur	entrepreneur	NOUN
taxlaw-2821	367	66	knows	know	VERB
taxlaw-2821	367	67	the	the	DET
taxlaw-2821	367	68	sad	sad	ADJ
taxlaw-2821	367	69	ending	ending	NOUN
taxlaw-2821	367	70	to	to	ADP
taxlaw-2821	367	71	the	the	DET
taxlaw-2821	367	72	tale	tale	NOUN
taxlaw-2821	367	73	of	of	ADP
taxlaw-2821	367	74	ben	ben	PROPN
taxlaw-2821	367	75	&	&	CCONJ
taxlaw-2821	367	76	jerry	jerry	PROPN
taxlaw-2821	367	77	's	's	PART
taxlaw-2821	367	78	:	:	PUNCT
taxlaw-2821	367	79	the	the	DET
taxlaw-2821	367	80	forced	force	VERB
taxlaw-2821	367	81	sale	sale	NOUN
taxlaw-2821	367	82	of	of	ADP
taxlaw-2821	367	83	one	one	NUM
taxlaw-2821	367	84	of	of	ADP
taxlaw-2821	367	85	the	the	DET
taxlaw-2821	367	86	country	country	NOUN
taxlaw-2821	367	87	's	's	PART
taxlaw-2821	367	88	premier	premier	NOUN
taxlaw-2821	367	89	socially	socially	ADV
taxlaw-2821	367	90	responsible	responsible	ADJ
taxlaw-2821	367	91	businesses	business	NOUN
taxlaw-2821	367	92	to	to	ADP
taxlaw-2821	367	93	a	a	DET
taxlaw-2821	367	94	giant	giant	ADJ
taxlaw-2821	367	95	multinational	multinational	NOUN
taxlaw-2821	367	96	clearly	clearly	ADV
taxlaw-2821	367	97	focused	focus	VERB
taxlaw-2821	367	98	on	on	ADP
taxlaw-2821	367	99	the	the	DET
taxlaw-2821	367	100	financial	financial	ADJ
taxlaw-2821	367	101	bottom	bottom	ADJ
taxlaw-2821	367	102	line	line	NOUN
taxlaw-2821	367	103	.	.	PUNCT
taxlaw-2821	368	1	"	"	PUNCT
taxlaw-2821	368	2	)	)	PUNCT
taxlaw-2821	368	3	.	.	PUNCT
taxlaw-2821	369	1	106	106	NUM
taxlaw-2821	369	2	katherine	katherine	PROPN
taxlaw-2821	369	3	r.	r.	PROPN
taxlaw-2821	369	4	lofft	lofft	PROPN
taxlaw-2821	369	5	et	et	PROPN
taxlaw-2821	369	6	al	al	PROPN
taxlaw-2821	369	7	.	.	PROPN
taxlaw-2821	369	8	,	,	PUNCT
taxlaw-2821	369	9	are	be	AUX
taxlaw-2821	369	10	hybrids	hybrid	NOUN
taxlaw-2821	369	11	really	really	ADV
taxlaw-2821	369	12	more	more	ADV
taxlaw-2821	369	13	efficient	efficient	ADJ
taxlaw-2821	369	14	?	?	PUNCT
taxlaw-2821	369	15	,	,	PUNCT
taxlaw-2821	369	16	bus	bus	NOUN
taxlaw-2821	369	17	.	.	PUNCT
taxlaw-2821	370	1	l.	l.	PROPN
taxlaw-2821	370	2	today	today	NOUN
taxlaw-2821	370	3	,	,	PUNCT
taxlaw-2821	370	4	sept	sept	PROPN
taxlaw-2821	370	5	.	.	PROPN
taxlaw-2821	370	6	21	21	NUM
taxlaw-2821	370	7	,	,	PUNCT
taxlaw-2821	370	8	2012	2012	NUM
taxlaw-2821	370	9	,	,	PUNCT
taxlaw-2821	370	10	at	at	ADP
taxlaw-2821	370	11	1	1	NUM
taxlaw-2821	370	12	.	.	PUNCT
taxlaw-2821	370	13	107	107	NUM
taxlaw-2821	370	14	see	see	VERB
taxlaw-2821	370	15	,	,	PUNCT
taxlaw-2821	370	16	e.g.	e.g.	ADV
taxlaw-2821	370	17	,	,	PUNCT
taxlaw-2821	370	18	janet	janet	PROPN
taxlaw-2821	370	19	e.	e.	PROPN
taxlaw-2821	370	20	kerr	kerr	PROPN
taxlaw-2821	370	21	,	,	PUNCT
taxlaw-2821	370	22	sustainability	sustainability	NOUN
taxlaw-2821	370	23	meets	meet	VERB
taxlaw-2821	370	24	profitability	profitability	NOUN
taxlaw-2821	370	25	:	:	PUNCT
taxlaw-2821	370	26	the	the	DET
taxlaw-2821	370	27	convenient	convenient	ADJ
taxlaw-2821	370	28	truth	truth	NOUN
taxlaw-2821	370	29	of	of	ADP
taxlaw-2821	370	30	how	how	SCONJ
taxlaw-2821	370	31	the	the	DET
taxlaw-2821	370	32	business	business	NOUN
taxlaw-2821	370	33	judgment	judgment	NOUN
taxlaw-2821	370	34	rule	rule	NOUN
taxlaw-2821	370	35	protects	protect	VERB
taxlaw-2821	370	36	a	a	DET
taxlaw-2821	370	37	board	board	NOUN
taxlaw-2821	370	38	's	's	PART
taxlaw-2821	370	39	decision	decision	NOUN
taxlaw-2821	370	40	to	to	PART
taxlaw-2821	370	41	engage	engage	VERB
taxlaw-2821	370	42	in	in	ADP
taxlaw-2821	370	43	social	social	ADJ
taxlaw-2821	370	44	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	370	45	,	,	PUNCT
taxlaw-2821	370	46	29	29	NUM
taxlaw-2821	370	47	cardozo	cardozo	PROPN
taxlaw-2821	370	48	l.	l.	PROPN
taxlaw-2821	370	49	rev	rev	PROPN
taxlaw-2821	370	50	.	.	PROPN
taxlaw-2821	370	51	623	623	NUM
taxlaw-2821	370	52	,	,	PUNCT
taxlaw-2821	370	53	668	668	NUM
taxlaw-2821	370	54	(	(	PUNCT
taxlaw-2821	370	55	2007	2007	NUM
taxlaw-2821	370	56	)	)	PUNCT
taxlaw-2821	370	57	(	(	PUNCT
taxlaw-2821	370	58	"	"	PUNCT
taxlaw-2821	370	59	however	however	ADV
taxlaw-2821	370	60	,	,	PUNCT
taxlaw-2821	370	61	the	the	DET
taxlaw-2821	370	62	existing	exist	VERB
taxlaw-2821	370	63	framework	framework	NOUN
taxlaw-2821	370	64	of	of	ADP
taxlaw-2821	370	65	corporate	corporate	ADJ
taxlaw-2821	370	66	governance	governance	NOUN
taxlaw-2821	370	67	law	law	NOUN
taxlaw-2821	370	68	allows	allow	VERB
taxlaw-2821	370	69	for	for	ADP
taxlaw-2821	370	70	social	social	ADJ
taxlaw-2821	370	71	impact	impact	NOUN
taxlaw-2821	370	72	considerations	consideration	NOUN
taxlaw-2821	370	73	.	.	PUNCT
taxlaw-2821	371	1	under	under	ADP
taxlaw-2821	371	2	the	the	DET
taxlaw-2821	371	3	laws	law	NOUN
taxlaw-2821	371	4	of	of	ADP
taxlaw-2821	371	5	corporate	corporate	ADJ
taxlaw-2821	371	6	governance	governance	NOUN
taxlaw-2821	371	7	,	,	PUNCT
taxlaw-2821	371	8	specifically	specifically	ADV
taxlaw-2821	371	9	the	the	DET
taxlaw-2821	371	10	duty	duty	NOUN
taxlaw-2821	371	11	of	of	ADP
taxlaw-2821	371	12	care	care	NOUN
taxlaw-2821	371	13	as	as	SCONJ
taxlaw-2821	371	14	protected	protect	VERB
taxlaw-2821	371	15	by	by	ADP
taxlaw-2821	371	16	the	the	DET
taxlaw-2821	371	17	business	business	NOUN
taxlaw-2821	371	18	judgment	judgment	NOUN
taxlaw-2821	371	19	rule	rule	NOUN
taxlaw-2821	371	20	,	,	PUNCT
taxlaw-2821	371	21	board	board	NOUN
taxlaw-2821	371	22	decisions	decision	NOUN
taxlaw-2821	371	23	are	be	AUX
taxlaw-2821	371	24	protected	protect	VERB
taxlaw-2821	371	25	.	.	PUNCT
taxlaw-2821	372	1	"	"	PUNCT
taxlaw-2821	372	2	)	)	PUNCT
taxlaw-2821	372	3	.	.	PUNCT
taxlaw-2821	373	1	108	108	NUM
taxlaw-2821	373	2	see	see	VERB
taxlaw-2821	373	3	,	,	PUNCT
taxlaw-2821	373	4	e.g.	e.g.	ADV
taxlaw-2821	373	5	,	,	PUNCT
taxlaw-2821	373	6	a.	a.	NOUN
taxlaw-2821	373	7	p.	p.	PROPN
taxlaw-2821	373	8	smith	smith	PROPN
taxlaw-2821	373	9	mfg	mfg	PROPN
taxlaw-2821	373	10	.	.	PROPN
taxlaw-2821	373	11	co.	co.	PROPN
taxlaw-2821	374	1	v.	v.	PROPN
taxlaw-2821	374	2	barlow	barlow	PROPN
taxlaw-2821	374	3	,	,	PUNCT
taxlaw-2821	374	4	97	97	NUM
taxlaw-2821	374	5	a.2d	a.2d	SYM
taxlaw-2821	374	6	186	186	NUM
taxlaw-2821	374	7	,	,	PUNCT
taxlaw-2821	374	8	190	190	NUM
taxlaw-2821	374	9	(	(	PUNCT
taxlaw-2821	374	10	n.j	n.j	PROPN
taxlaw-2821	374	11	.	.	PROPN
taxlaw-2821	374	12	1953	1953	NUM
taxlaw-2821	374	13	)	)	PUNCT
taxlaw-2821	374	14	(	(	PUNCT
taxlaw-2821	374	15	“	"	PUNCT
taxlaw-2821	374	16	corporate	corporate	ADJ
taxlaw-2821	374	17	contributions	contribution	NOUN
taxlaw-2821	374	18	to	to	ADP
taxlaw-2821	374	19	princeton	princeton	PROPN
taxlaw-2821	374	20	and	and	CCONJ
taxlaw-2821	374	21	institutions	institution	NOUN
taxlaw-2821	374	22	rendering	render	VERB
taxlaw-2821	374	23	the	the	DET
taxlaw-2821	374	24	like	like	INTJ
taxlaw-2821	374	25	public	public	ADJ
taxlaw-2821	374	26	service	service	NOUN
taxlaw-2821	374	27	are	be	AUX
taxlaw-2821	374	28	,	,	PUNCT
taxlaw-2821	374	29	if	if	SCONJ
taxlaw-2821	374	30	held	hold	VERB
taxlaw-2821	374	31	within	within	ADP
taxlaw-2821	374	32	reasonable	reasonable	ADJ
taxlaw-2821	374	33	limitations	limitation	NOUN
taxlaw-2821	374	34	,	,	PUNCT
taxlaw-2821	374	35	a	a	DET
taxlaw-2821	374	36	matter	matter	NOUN
taxlaw-2821	374	37	of	of	ADP
taxlaw-2821	374	38	direct	direct	ADJ
taxlaw-2821	374	39	benefit	benefit	NOUN
taxlaw-2821	374	40	to	to	ADP
taxlaw-2821	374	41	the	the	DET
taxlaw-2821	374	42	giving	give	VERB
taxlaw-2821	374	43	corporations	corporation	NOUN
taxlaw-2821	374	44	,	,	PUNCT
taxlaw-2821	374	45	and	and	CCONJ
taxlaw-2821	374	46	this	this	PRON
taxlaw-2821	374	47	without	without	ADP
taxlaw-2821	374	48	regard	regard	NOUN
taxlaw-2821	374	49	to	to	ADP
taxlaw-2821	374	50	the	the	DET
taxlaw-2821	374	51	2013	2013	NUM
taxlaw-2821	374	52	]	]	PUNCT
taxlaw-2821	374	53	designing	design	VERB
taxlaw-2821	374	54	a	a	DET
taxlaw-2821	374	55	legal	legal	ADJ
taxlaw-2821	374	56	vehicle	vehicle	NOUN
taxlaw-2821	374	57	for	for	ADP
taxlaw-2821	374	58	social	social	ADJ
taxlaw-2821	374	59	enterprises	enterprise	NOUN
taxlaw-2821	374	60	:	:	PUNCT
taxlaw-2821	374	61	115	115	NUM
taxlaw-2821	374	62	an	an	DET
taxlaw-2821	374	63	issue	issue	NOUN
taxlaw-2821	374	64	spotting	spot	VERB
taxlaw-2821	374	65	exercise	exercise	NOUN
taxlaw-2821	374	66	a	a	DET
taxlaw-2821	374	67	“	"	PUNCT
taxlaw-2821	374	68	contract	contract	NOUN
taxlaw-2821	374	69	-	-	PUNCT
taxlaw-2821	374	70	based	base	VERB
taxlaw-2821	374	71	form	form	NOUN
taxlaw-2821	374	72	of	of	ADP
taxlaw-2821	374	73	business	business	NOUN
taxlaw-2821	374	74	organization	organization	NOUN
taxlaw-2821	374	75	”	"	PUNCT
taxlaw-2821	374	76	in	in	ADP
taxlaw-2821	374	77	which	which	PRON
taxlaw-2821	374	78	the	the	DET
taxlaw-2821	374	79	shareholder	shareholder	NOUN
taxlaw-2821	374	80	-	-	PUNCT
taxlaw-2821	374	81	primacy	primacy	NOUN
taxlaw-2821	374	82	model	model	NOUN
taxlaw-2821	374	83	is	be	AUX
taxlaw-2821	374	84	merely	merely	ADV
taxlaw-2821	374	85	a	a	DET
taxlaw-2821	374	86	default	default	NOUN
taxlaw-2821	374	87	rule	rule	NOUN
taxlaw-2821	374	88	.	.	PUNCT
taxlaw-2821	375	1	109	109	NUM
taxlaw-2821	375	2	consequently	consequently	ADV
taxlaw-2821	375	3	,	,	PUNCT
taxlaw-2821	375	4	shareholders	shareholder	NOUN
taxlaw-2821	375	5	could	could	AUX
taxlaw-2821	375	6	contract	contract	VERB
taxlaw-2821	375	7	around	around	ADP
taxlaw-2821	375	8	directors	director	NOUN
taxlaw-2821	375	9	’	'	PUNCT
taxlaw-2821	375	10	duty	duty	NOUN
taxlaw-2821	375	11	to	to	PART
taxlaw-2821	375	12	maximize	maximize	VERB
taxlaw-2821	375	13	profits	profit	NOUN
taxlaw-2821	375	14	through	through	ADP
taxlaw-2821	375	15	adequate	adequate	ADJ
taxlaw-2821	375	16	charter	charter	NOUN
taxlaw-2821	375	17	provisions	provision	NOUN
taxlaw-2821	375	18	.	.	PUNCT
taxlaw-2821	376	1	however	however	ADV
taxlaw-2821	376	2	,	,	PUNCT
taxlaw-2821	376	3	they	they	PRON
taxlaw-2821	376	4	have	have	AUX
taxlaw-2821	376	5	shown	show	VERB
taxlaw-2821	376	6	little	little	ADJ
taxlaw-2821	376	7	tendency	tendency	NOUN
taxlaw-2821	376	8	to	to	PART
taxlaw-2821	376	9	do	do	AUX
taxlaw-2821	376	10	so,110	so,110	VERB
taxlaw-2821	376	11	certainly	certainly	ADV
taxlaw-2821	376	12	due	due	ADJ
taxlaw-2821	376	13	to	to	ADP
taxlaw-2821	376	14	practical	practical	ADJ
taxlaw-2821	376	15	and	and	CCONJ
taxlaw-2821	376	16	tax	tax	NOUN
taxlaw-2821	376	17	barriers	barrier	NOUN
taxlaw-2821	376	18	that	that	PRON
taxlaw-2821	376	19	add	add	VERB
taxlaw-2821	376	20	to	to	ADP
taxlaw-2821	376	21	the	the	DET
taxlaw-2821	376	22	legal	legal	ADJ
taxlaw-2821	376	23	framework	framework	NOUN
taxlaw-2821	376	24	uncertainties	uncertainty	NOUN
taxlaw-2821	376	25	.	.	PUNCT
taxlaw-2821	377	1	iv	iv	NUM
taxlaw-2821	377	2	being	be	AUX
taxlaw-2821	377	3	trapped	trap	VERB
taxlaw-2821	377	4	between	between	ADP
taxlaw-2821	377	5	two	two	NUM
taxlaw-2821	377	6	worlds	world	NOUN
taxlaw-2821	377	7	:	:	PUNCT
taxlaw-2821	377	8	the	the	DET
taxlaw-2821	377	9	challenge	challenge	NOUN
taxlaw-2821	377	10	of	of	ADP
taxlaw-2821	377	11	capitalizing	capitalize	VERB
taxlaw-2821	377	12	social	social	ADJ
taxlaw-2821	377	13	enterprises	enterprise	NOUN
taxlaw-2821	377	14	part	part	NOUN
taxlaw-2821	377	15	a	a	DET
taxlaw-2821	377	16	delineates	delineate	VERB
taxlaw-2821	377	17	the	the	DET
taxlaw-2821	377	18	challenges	challenge	NOUN
taxlaw-2821	377	19	that	that	PRON
taxlaw-2821	377	20	social	social	ADJ
taxlaw-2821	377	21	enterprises	enterprise	NOUN
taxlaw-2821	377	22	encounter	encounter	VERB
taxlaw-2821	377	23	to	to	PART
taxlaw-2821	377	24	raise	raise	VERB
taxlaw-2821	377	25	funding	funding	NOUN
taxlaw-2821	377	26	on	on	ADP
taxlaw-2821	377	27	the	the	DET
taxlaw-2821	377	28	market	market	NOUN
taxlaw-2821	377	29	place	place	NOUN
taxlaw-2821	377	30	.	.	PUNCT
taxlaw-2821	378	1	part	part	NOUN
taxlaw-2821	378	2	b	b	PROPN
taxlaw-2821	378	3	subsequently	subsequently	ADV
taxlaw-2821	378	4	describes	describe	VERB
taxlaw-2821	378	5	the	the	DET
taxlaw-2821	378	6	tax	tax	NOUN
taxlaw-2821	378	7	provisions	provision	NOUN
taxlaw-2821	378	8	that	that	PRON
taxlaw-2821	378	9	prevent	prevent	VERB
taxlaw-2821	378	10	forprofit	forprofit	NOUN
taxlaw-2821	378	11	social	social	ADJ
taxlaw-2821	378	12	enterprises	enterprise	NOUN
taxlaw-2821	378	13	from	from	ADP
taxlaw-2821	378	14	receiving	receive	VERB
taxlaw-2821	378	15	charitable	charitable	ADJ
taxlaw-2821	378	16	contributions	contribution	NOUN
taxlaw-2821	378	17	and	and	CCONJ
taxlaw-2821	378	18	grants	grant	NOUN
taxlaw-2821	378	19	.	.	PUNCT
taxlaw-2821	379	1	part	part	NOUN
taxlaw-2821	379	2	c	c	PROPN
taxlaw-2821	379	3	finally	finally	ADV
taxlaw-2821	379	4	underscores	underscore	VERB
taxlaw-2821	379	5	the	the	DET
taxlaw-2821	379	6	issues	issue	NOUN
taxlaw-2821	379	7	they	they	PRON
taxlaw-2821	379	8	confront	confront	VERB
taxlaw-2821	379	9	to	to	PART
taxlaw-2821	379	10	attract	attract	VERB
taxlaw-2821	379	11	the	the	DET
taxlaw-2821	379	12	one	one	NUM
taxlaw-2821	379	13	foundation	foundation	NOUN
taxlaw-2821	379	14	investment	investment	NOUN
taxlaw-2821	379	15	that	that	PRON
taxlaw-2821	379	16	is	be	AUX
taxlaw-2821	379	17	available	available	ADJ
taxlaw-2821	379	18	to	to	ADP
taxlaw-2821	379	19	them	they	PRON
taxlaw-2821	379	20	,	,	PUNCT
taxlaw-2821	379	21	namely	namely	ADV
taxlaw-2821	379	22	the	the	DET
taxlaw-2821	379	23	program	program	NOUN
taxlaw-2821	379	24	-	-	PUNCT
taxlaw-2821	379	25	related	relate	VERB
taxlaw-2821	379	26	investment	investment	NOUN
taxlaw-2821	379	27	.	.	PUNCT
taxlaw-2821	380	1	raising	raise	VERB
taxlaw-2821	380	2	capital	capital	NOUN
taxlaw-2821	380	3	from	from	ADP
taxlaw-2821	380	4	the	the	DET
taxlaw-2821	380	5	for	for	ADP
taxlaw-2821	380	6	-	-	PUNCT
taxlaw-2821	380	7	profit	profit	NOUN
taxlaw-2821	380	8	sector	sector	NOUN
taxlaw-2821	380	9	:	:	PUNCT
taxlaw-2821	380	10	identifying	identify	VERB
taxlaw-2821	380	11	the	the	DET
taxlaw-2821	380	12	practical	practical	ADJ
taxlaw-2821	380	13	barriers	barrier	NOUN
taxlaw-2821	380	14	in	in	ADP
taxlaw-2821	380	15	the	the	DET
taxlaw-2821	380	16	traditional	traditional	ADJ
taxlaw-2821	380	17	binary	binary	ADJ
taxlaw-2821	380	18	legal	legal	ADJ
taxlaw-2821	380	19	framework	framework	NOUN
taxlaw-2821	380	20	,	,	PUNCT
taxlaw-2821	380	21	it	it	PRON
taxlaw-2821	380	22	is	be	AUX
taxlaw-2821	380	23	difficult	difficult	ADJ
taxlaw-2821	380	24	for	for	SCONJ
taxlaw-2821	380	25	double	double	ADJ
taxlaw-2821	380	26	bottom	bottom	ADJ
taxlaw-2821	380	27	line	line	NOUN
taxlaw-2821	380	28	forprofits	forprofit	NOUN
taxlaw-2821	380	29	to	to	PART
taxlaw-2821	380	30	efficiently	efficiently	ADV
taxlaw-2821	380	31	brand	brand	VERB
taxlaw-2821	380	32	their	their	PRON
taxlaw-2821	380	33	social	social	ADJ
taxlaw-2821	380	34	commitment	commitment	NOUN
taxlaw-2821	380	35	.	.	PUNCT
taxlaw-2821	381	1	while	while	SCONJ
taxlaw-2821	381	2	each	each	DET
taxlaw-2821	381	3	social	social	ADJ
taxlaw-2821	381	4	enterprise	enterprise	NOUN
taxlaw-2821	381	5	can	can	AUX
taxlaw-2821	381	6	individually	individually	ADV
taxlaw-2821	381	7	signal	signal	VERB
taxlaw-2821	381	8	itself	itself	PRON
taxlaw-2821	381	9	as	as	ADP
taxlaw-2821	381	10	such	such	ADJ
taxlaw-2821	381	11	,	,	PUNCT
taxlaw-2821	381	12	there	there	PRON
taxlaw-2821	381	13	is	be	VERB
taxlaw-2821	381	14	a	a	DET
taxlaw-2821	381	15	lack	lack	NOUN
taxlaw-2821	381	16	of	of	ADP
taxlaw-2821	381	17	,	,	PUNCT
taxlaw-2821	381	18	and	and	CCONJ
taxlaw-2821	381	19	hence	hence	ADV
taxlaw-2821	381	20	a	a	DET
taxlaw-2821	381	21	need	need	NOUN
taxlaw-2821	381	22	for	for	ADP
taxlaw-2821	381	23	,	,	PUNCT
taxlaw-2821	381	24	a	a	DET
taxlaw-2821	381	25	unified	unified	ADJ
taxlaw-2821	381	26	and	and	CCONJ
taxlaw-2821	381	27	identifiable	identifiable	ADJ
taxlaw-2821	381	28	marketable	marketable	ADJ
taxlaw-2821	381	29	brand.111	brand.111	NOUN
taxlaw-2821	381	30	indeed	indeed	ADV
taxlaw-2821	381	31	,	,	PUNCT
taxlaw-2821	381	32	branding	branding	NOUN
taxlaw-2821	381	33	and	and	CCONJ
taxlaw-2821	381	34	positioning	position	VERB
taxlaw-2821	381	35	social	social	ADJ
taxlaw-2821	381	36	enterprises	enterprise	NOUN
taxlaw-2821	381	37	on	on	ADP
taxlaw-2821	381	38	the	the	DET
taxlaw-2821	381	39	market	market	NOUN
taxlaw-2821	381	40	place	place	NOUN
taxlaw-2821	381	41	has	have	AUX
taxlaw-2821	381	42	long	long	ADV
taxlaw-2821	381	43	been	be	AUX
taxlaw-2821	381	44	identified	identify	VERB
taxlaw-2821	381	45	as	as	ADP
taxlaw-2821	381	46	the	the	DET
taxlaw-2821	381	47	key	key	NOUN
taxlaw-2821	381	48	to	to	ADP
taxlaw-2821	381	49	raising	raise	VERB
taxlaw-2821	381	50	capital	capital	NOUN
taxlaw-2821	381	51	and	and	CCONJ
taxlaw-2821	381	52	building	build	VERB
taxlaw-2821	381	53	customer	customer	NOUN
taxlaw-2821	381	54	loyalty	loyalty	NOUN
taxlaw-2821	381	55	.	.	PUNCT
taxlaw-2821	382	1	112	112	NUM
taxlaw-2821	382	2	social	social	ADJ
taxlaw-2821	382	3	enterprises	enterprise	NOUN
taxlaw-2821	382	4	are	be	AUX
taxlaw-2821	382	5	frequently	frequently	ADV
taxlaw-2821	382	6	confused	confuse	VERB
taxlaw-2821	382	7	with	with	ADP
taxlaw-2821	382	8	corporate	corporate	ADJ
taxlaw-2821	382	9	philanthropy	philanthropy	NOUN
taxlaw-2821	382	10	or	or	CCONJ
taxlaw-2821	382	11	corporate	corporate	ADJ
taxlaw-2821	382	12	social	social	ADJ
taxlaw-2821	382	13	responsibility	responsibility	NOUN
taxlaw-2821	382	14	models	model	NOUN
taxlaw-2821	382	15	,	,	PUNCT
taxlaw-2821	382	16	in	in	ADP
taxlaw-2821	382	17	which	which	PRON
taxlaw-2821	382	18	social	social	ADJ
taxlaw-2821	382	19	endeavors	endeavor	NOUN
taxlaw-2821	382	20	are	be	AUX
taxlaw-2821	382	21	merely	merely	ADV
taxlaw-2821	382	22	incidental	incidental	ADJ
taxlaw-2821	382	23	to	to	ADP
taxlaw-2821	382	24	the	the	DET
taxlaw-2821	382	25	financial	financial	ADJ
taxlaw-2821	382	26	bottom	bottom	ADJ
taxlaw-2821	382	27	line	line	NOUN
taxlaw-2821	382	28	,	,	PUNCT
taxlaw-2821	382	29	and	and	CCONJ
taxlaw-2821	382	30	often	often	ADV
taxlaw-2821	382	31	serve	serve	VERB
taxlaw-2821	382	32	marketing	marketing	NOUN
taxlaw-2821	382	33	purposes	purpose	NOUN
taxlaw-2821	382	34	as	as	ADP
taxlaw-2821	382	35	well.113	well.113	PROPN
taxlaw-2821	382	36	thus	thus	ADV
taxlaw-2821	382	37	,	,	PUNCT
taxlaw-2821	382	38	by	by	ADP
taxlaw-2821	382	39	telling	tell	VERB
taxlaw-2821	382	40	the	the	DET
taxlaw-2821	382	41	difference	difference	NOUN
taxlaw-2821	382	42	between	between	ADP
taxlaw-2821	382	43	“	"	PUNCT
taxlaw-2821	382	44	a	a	DET
taxlaw-2821	382	45	good	good	ADJ
taxlaw-2821	382	46	company	company	NOUN
taxlaw-2821	382	47	and	and	CCONJ
taxlaw-2821	382	48	just	just	ADV
taxlaw-2821	382	49	good	good	ADJ
taxlaw-2821	382	50	marketing,”114	marketing,”114	X
taxlaw-2821	383	1	a	a	DET
taxlaw-2821	383	2	recognizable	recognizable	ADJ
taxlaw-2821	383	3	brand	brand	NOUN
taxlaw-2821	383	4	could	could	AUX
taxlaw-2821	383	5	attract	attract	VERB
taxlaw-2821	383	6	consumers	consumer	NOUN
taxlaw-2821	383	7	and	and	CCONJ
taxlaw-2821	383	8	investors	investor	NOUN
taxlaw-2821	383	9	equally	equally	ADV
taxlaw-2821	383	10	interested	interested	ADJ
taxlaw-2821	383	11	in	in	ADP
taxlaw-2821	383	12	social	social	ADJ
taxlaw-2821	383	13	and	and	CCONJ
taxlaw-2821	383	14	financial	financial	ADJ
taxlaw-2821	383	15	returns	return	NOUN
taxlaw-2821	383	16	.	.	PUNCT
taxlaw-2821	384	1	screening	screen	VERB
taxlaw-2821	384	2	double	double	ADJ
taxlaw-2821	384	3	bottom	bottom	ADJ
taxlaw-2821	384	4	line	line	NOUN
taxlaw-2821	384	5	for	for	ADP
taxlaw-2821	384	6	-	-	PUNCT
taxlaw-2821	384	7	profits	profit	NOUN
taxlaw-2821	384	8	is	be	AUX
taxlaw-2821	384	9	the	the	DET
taxlaw-2821	384	10	key	key	NOUN
taxlaw-2821	384	11	to	to	ADP
taxlaw-2821	384	12	attracting	attract	VERB
taxlaw-2821	384	13	sustainable	sustainable	ADJ
taxlaw-2821	384	14	and	and	CCONJ
taxlaw-2821	384	15	responsible	responsible	ADJ
taxlaw-2821	384	16	investments	investment	NOUN
taxlaw-2821	384	17	.	.	PUNCT
taxlaw-2821	385	1	sustainable	sustainable	ADJ
taxlaw-2821	385	2	and	and	CCONJ
taxlaw-2821	385	3	responsible	responsible	ADJ
taxlaw-2821	385	4	investing	investing	NOUN
taxlaw-2821	385	5	(	(	PUNCT
taxlaw-2821	385	6	sri)115	sri)115	PROPN
taxlaw-2821	385	7	considers	consider	VERB
taxlaw-2821	385	8	both	both	CCONJ
taxlaw-2821	385	9	the	the	DET
taxlaw-2821	385	10	investor	investor	NOUN
taxlaw-2821	385	11	's	's	PART
taxlaw-2821	385	12	financial	financial	ADJ
taxlaw-2821	385	13	needs	need	NOUN
taxlaw-2821	385	14	and	and	CCONJ
taxlaw-2821	385	15	an	an	DET
taxlaw-2821	385	16	investment	investment	NOUN
taxlaw-2821	385	17	’s	’s	PART
taxlaw-2821	385	18	impact	impact	NOUN
taxlaw-2821	385	19	on	on	ADP
taxlaw-2821	385	20	society	society	NOUN
taxlaw-2821	385	21	so	so	SCONJ
taxlaw-2821	385	22	as	as	SCONJ
taxlaw-2821	385	23	to	to	PART
taxlaw-2821	385	24	build	build	VERB
taxlaw-2821	385	25	wealth	wealth	NOUN
taxlaw-2821	385	26	in	in	ADP
taxlaw-2821	385	27	underserved	underserved	ADJ
taxlaw-2821	385	28	communities	community	NOUN
taxlaw-2821	385	29	or	or	CCONJ
taxlaw-2821	385	30	a	a	DET
taxlaw-2821	385	31	more	more	ADV
taxlaw-2821	385	32	sustainable	sustainable	ADJ
taxlaw-2821	385	33	world	world	NOUN
taxlaw-2821	385	34	while	while	SCONJ
taxlaw-2821	385	35	earning	earn	VERB
taxlaw-2821	385	36	competitive	competitive	ADJ
taxlaw-2821	385	37	extent	extent	NOUN
taxlaw-2821	385	38	or	or	CCONJ
taxlaw-2821	385	39	sweep	sweep	NOUN
taxlaw-2821	385	40	of	of	ADP
taxlaw-2821	385	41	the	the	DET
taxlaw-2821	385	42	donors	donor	NOUN
taxlaw-2821	385	43	'	'	PART
taxlaw-2821	385	44	business	business	NOUN
taxlaw-2821	385	45	.	.	PUNCT
taxlaw-2821	386	1	the	the	DET
taxlaw-2821	386	2	benefits	benefit	NOUN
taxlaw-2821	386	3	derived	derive	VERB
taxlaw-2821	386	4	from	from	ADP
taxlaw-2821	386	5	such	such	ADJ
taxlaw-2821	386	6	contributions	contribution	NOUN
taxlaw-2821	386	7	are	be	AUX
taxlaw-2821	386	8	nationwide	nationwide	ADJ
taxlaw-2821	386	9	and	and	CCONJ
taxlaw-2821	386	10	promote	promote	VERB
taxlaw-2821	386	11	the	the	DET
taxlaw-2821	386	12	welfare	welfare	NOUN
taxlaw-2821	386	13	of	of	ADP
taxlaw-2821	386	14	everyone	everyone	PRON
taxlaw-2821	386	15	anywhere	anywhere	ADV
taxlaw-2821	386	16	in	in	ADP
taxlaw-2821	386	17	the	the	DET
taxlaw-2821	386	18	land	land	NOUN
taxlaw-2821	386	19	.	.	PUNCT
taxlaw-2821	386	20	”	"	PUNCT
taxlaw-2821	387	1	)	)	PUNCT
taxlaw-2821	387	2	109	109	NUM
taxlaw-2821	387	3	see	see	VERB
taxlaw-2821	387	4	macey	macey	PROPN
taxlaw-2821	387	5	,	,	PUNCT
taxlaw-2821	387	6	supra	supra	PROPN
taxlaw-2821	387	7	note	note	PROPN
taxlaw-2821	387	8	92	92	NUM
taxlaw-2821	387	9	,	,	PUNCT
taxlaw-2821	387	10	at	at	ADP
taxlaw-2821	387	11	179	179	NUM
taxlaw-2821	387	12	.	.	PUNCT
taxlaw-2821	388	1	110	110	NUM
taxlaw-2821	388	2	i	i	PROPN
taxlaw-2821	388	3	d.	d.	PROPN
taxlaw-2821	388	4	111	111	NUM
taxlaw-2821	388	5	see	see	NOUN
taxlaw-2821	388	6	,	,	PUNCT
taxlaw-2821	388	7	e.g.	e.g.	ADV
taxlaw-2821	388	8	,	,	PUNCT
taxlaw-2821	388	9	michael	michael	PROPN
taxlaw-2821	388	10	d.	d.	PROPN
taxlaw-2821	388	11	gottesman	gottesman	PROPN
taxlaw-2821	388	12	,	,	PUNCT
taxlaw-2821	388	13	from	from	ADP
taxlaw-2821	388	14	cobblestones	cobblestone	NOUN
taxlaw-2821	388	15	to	to	PART
taxlaw-2821	388	16	pavement	pavement	VERB
taxlaw-2821	388	17	:	:	PUNCT
taxlaw-2821	388	18	the	the	DET
taxlaw-2821	388	19	legal	legal	ADJ
taxlaw-2821	388	20	road	road	NOUN
taxlaw-2821	388	21	forward	forward	ADV
taxlaw-2821	388	22	for	for	ADP
taxlaw-2821	388	23	the	the	DET
taxlaw-2821	388	24	creation	creation	NOUN
taxlaw-2821	388	25	of	of	ADP
taxlaw-2821	388	26	hybrid	hybrid	ADJ
taxlaw-2821	388	27	social	social	ADJ
taxlaw-2821	388	28	organizations	organization	NOUN
taxlaw-2821	388	29	,	,	PUNCT
taxlaw-2821	388	30	26	26	NUM
taxlaw-2821	388	31	yale	yale	PROPN
taxlaw-2821	388	32	l.	l.	PROPN
taxlaw-2821	388	33	&	&	CCONJ
taxlaw-2821	388	34	pol'y	pol'y	PROPN
taxlaw-2821	388	35	rev	rev	VERB
taxlaw-2821	388	36	.	.	PROPN
taxlaw-2821	388	37	345	345	NUM
taxlaw-2821	388	38	,	,	PUNCT
taxlaw-2821	388	39	351	351	NUM
taxlaw-2821	388	40	(	(	PUNCT
taxlaw-2821	388	41	2007	2007	NUM
taxlaw-2821	388	42	)	)	PUNCT
taxlaw-2821	388	43	.	.	PUNCT
taxlaw-2821	389	1	112	112	NUM
taxlaw-2821	389	2	see	see	VERB
taxlaw-2821	389	3	,	,	PUNCT
taxlaw-2821	389	4	e.g.	e.g.	ADV
taxlaw-2821	389	5	,	,	PUNCT
taxlaw-2821	389	6	jason	jason	PROPN
taxlaw-2821	389	7	mogus	mogus	NOUN
taxlaw-2821	389	8	,	,	PUNCT
taxlaw-2821	389	9	it	it	PRON
taxlaw-2821	389	10	's	be	AUX
taxlaw-2821	389	11	all	all	ADV
taxlaw-2821	389	12	about	about	ADP
taxlaw-2821	389	13	them	they	PRON
taxlaw-2821	389	14	:	:	PUNCT
taxlaw-2821	389	15	branding	branding	NOUN
taxlaw-2821	389	16	and	and	CCONJ
taxlaw-2821	389	17	positioning	position	VERB
taxlaw-2821	389	18	your	your	PRON
taxlaw-2821	389	19	social	social	ADJ
taxlaw-2821	389	20	enterprise	enterprise	NOUN
taxlaw-2821	389	21	to	to	PART
taxlaw-2821	389	22	build	build	VERB
taxlaw-2821	389	23	customer	customer	NOUN
taxlaw-2821	389	24	loyalty	loyalty	NOUN
taxlaw-2821	389	25	,	,	PUNCT
taxlaw-2821	389	26	presentation	presentation	NOUN
taxlaw-2821	389	27	at	at	ADP
taxlaw-2821	389	28	the	the	DET
taxlaw-2821	389	29	2007	2007	NUM
taxlaw-2821	389	30	canadian	canadian	ADJ
taxlaw-2821	389	31	social	social	ADJ
taxlaw-2821	389	32	enterprise	enterprise	NOUN
taxlaw-2821	389	33	conference	conference	NOUN
taxlaw-2821	389	34	(	(	PUNCT
taxlaw-2821	389	35	jan	jan	PROPN
taxlaw-2821	389	36	.	.	PROPN
taxlaw-2821	389	37	29	29	NUM
taxlaw-2821	389	38	,	,	PUNCT
taxlaw-2821	389	39	2007	2007	NUM
taxlaw-2821	389	40	)	)	PUNCT
taxlaw-2821	389	41	,	,	PUNCT
taxlaw-2821	389	42	available	available	ADJ
taxlaw-2821	389	43	at	at	ADP
taxlaw-2821	389	44	http://www.socialenterprisecanada.ca/en/learn/nav/resourcelibrary.html?page=resourcedetail.tpt&i	http://www.socialenterprisecanada.ca/en/learn/nav/resourcelibrary.html?page=resourcedetail.tpt&i	PROPN
taxlaw-2821	389	45	ddoc=321058	ddoc=321058	PROPN
taxlaw-2821	389	46	.	.	PROPN
taxlaw-2821	389	47	113	113	NUM
taxlaw-2821	389	48	see	see	VERB
taxlaw-2821	389	49	kelley	kelley	NOUN
taxlaw-2821	389	50	,	,	PUNCT
taxlaw-2821	389	51	supra	supra	PROPN
taxlaw-2821	389	52	note	note	NOUN
taxlaw-2821	389	53	9	9	NUM
taxlaw-2821	389	54	,	,	PUNCT
taxlaw-2821	389	55	at	at	ADP
taxlaw-2821	389	56	362	362	NUM
taxlaw-2821	389	57	.	.	PUNCT
taxlaw-2821	390	1	114	114	NUM
taxlaw-2821	390	2	frequently	frequently	ADV
taxlaw-2821	390	3	asked	ask	VERB
taxlaw-2821	390	4	questions	question	NOUN
taxlaw-2821	390	5	,	,	PUNCT
taxlaw-2821	390	6	b	b	X
taxlaw-2821	390	7	corps	corp	NOUN
taxlaw-2821	390	8	for	for	ADP
taxlaw-2821	390	9	non	non	NOUN
taxlaw-2821	390	10	-	-	NOUN
taxlaw-2821	390	11	profits	profit	NOUN
taxlaw-2821	390	12	,	,	PUNCT
taxlaw-2821	390	13	http://www.bcorpsfornonprofits.com/faq	http://www.bcorpsfornonprofits.com/faq	PROPN
taxlaw-2821	390	14	(	(	PUNCT
taxlaw-2821	390	15	last	last	ADV
taxlaw-2821	390	16	visited	visit	VERB
taxlaw-2821	390	17	nov	nov	PROPN
taxlaw-2821	390	18	.	.	PROPN
taxlaw-2821	390	19	8	8	NUM
taxlaw-2821	390	20	,	,	PUNCT
taxlaw-2821	390	21	2013	2013	NUM
taxlaw-2821	390	22	)	)	PUNCT
taxlaw-2821	390	23	.	.	PUNCT
taxlaw-2821	391	1	115	115	NUM
taxlaw-2821	391	2	sri	sri	NOUN
taxlaw-2821	391	3	is	be	AUX
taxlaw-2821	391	4	also	also	ADV
taxlaw-2821	391	5	referred	refer	VERB
taxlaw-2821	391	6	to	to	ADP
taxlaw-2821	391	7	as	as	ADP
taxlaw-2821	391	8	mission	mission	NOUN
taxlaw-2821	391	9	investing	investing	NOUN
taxlaw-2821	391	10	,	,	PUNCT
taxlaw-2821	391	11	responsible	responsible	ADJ
taxlaw-2821	391	12	investing	investing	NOUN
taxlaw-2821	391	13	,	,	PUNCT
taxlaw-2821	391	14	double	double	ADJ
taxlaw-2821	391	15	or	or	CCONJ
taxlaw-2821	391	16	triple	triple	ADJ
taxlaw-2821	391	17	bottom	bottom	ADJ
taxlaw-2821	391	18	line	line	NOUN
taxlaw-2821	391	19	investing	investing	NOUN
taxlaw-2821	391	20	,	,	PUNCT
taxlaw-2821	391	21	ethical	ethical	ADJ
taxlaw-2821	391	22	investing	investing	NOUN
taxlaw-2821	391	23	,	,	PUNCT
taxlaw-2821	391	24	sustainable	sustainable	ADJ
taxlaw-2821	391	25	investing	investing	NOUN
taxlaw-2821	391	26	,	,	PUNCT
taxlaw-2821	391	27	or	or	CCONJ
taxlaw-2821	391	28	green	green	ADJ
taxlaw-2821	391	29	investing	investing	NOUN
taxlaw-2821	391	30	.	.	PUNCT
taxlaw-2821	392	1	see	see	VERB
taxlaw-2821	392	2	,	,	PUNCT
taxlaw-2821	392	3	e.g.	e.g.	ADV
taxlaw-2821	392	4	,	,	PUNCT
taxlaw-2821	392	5	sustainable	sustainable	ADJ
taxlaw-2821	392	6	and	and	CCONJ
taxlaw-2821	392	7	socially	socially	ADV
taxlaw-2821	392	8	responsible	responsible	ADJ
taxlaw-2821	392	9	investing	investing	NOUN
taxlaw-2821	392	10	,	,	PUNCT
taxlaw-2821	392	11	blue	blue	ADJ
taxlaw-2821	392	12	summit	summit	NOUN
taxlaw-2821	392	13	wealth	wealth	NOUN
taxlaw-2821	392	14	management	management	NOUN
taxlaw-2821	392	15	,	,	PUNCT
taxlaw-2821	392	16	http://www.bluesummitwealth.com/investing/	http://www.bluesummitwealth.com/investing/	VERB
taxlaw-2821	392	17	(	(	PUNCT
taxlaw-2821	392	18	last	last	ADJ
taxlaw-2821	392	19	visited	visit	VERB
taxlaw-2821	392	20	nov	nov	PROPN
taxlaw-2821	392	21	.	.	PROPN
taxlaw-2821	392	22	8	8	NUM
taxlaw-2821	392	23	,	,	PUNCT
taxlaw-2821	392	24	2013	2013	NUM
taxlaw-2821	392	25	)	)	PUNCT
taxlaw-2821	392	26	.	.	PUNCT
taxlaw-2821	393	1	116	116	NUM
taxlaw-2821	393	2	columbia	columbia	PROPN
taxlaw-2821	393	3	journal	journal	PROPN
taxlaw-2821	393	4	of	of	ADP
taxlaw-2821	393	5	tax	tax	NOUN
taxlaw-2821	393	6	law	law	NOUN
taxlaw-2821	393	7	[	[	X
taxlaw-2821	393	8	vol.5:100	vol.5:100	PROPN
taxlaw-2821	393	9	returns.116	returns.116	PROPN
taxlaw-2821	393	10	sri	sri	ADJ
taxlaw-2821	393	11	mutual	mutual	ADJ
taxlaw-2821	393	12	funds	fund	NOUN
taxlaw-2821	393	13	have	have	AUX
taxlaw-2821	393	14	significantly	significantly	ADV
taxlaw-2821	393	15	grown	grow	VERB
taxlaw-2821	393	16	over	over	ADP
taxlaw-2821	393	17	20	20	NUM
taxlaw-2821	393	18	years117	years117	NUM
taxlaw-2821	394	1	and	and	CCONJ
taxlaw-2821	394	2	they	they	PRON
taxlaw-2821	394	3	now	now	ADV
taxlaw-2821	394	4	use	use	VERB
taxlaw-2821	394	5	a	a	DET
taxlaw-2821	394	6	wide	wide	ADJ
taxlaw-2821	394	7	spectrum	spectrum	NOUN
taxlaw-2821	394	8	of	of	ADP
taxlaw-2821	394	9	investment	investment	NOUN
taxlaw-2821	394	10	products	product	NOUN
taxlaw-2821	394	11	,	,	PUNCT
taxlaw-2821	394	12	“	"	PUNCT
taxlaw-2821	394	13	from	from	ADP
taxlaw-2821	394	14	stocks	stock	NOUN
taxlaw-2821	394	15	and	and	CCONJ
taxlaw-2821	394	16	bonds	bond	NOUN
taxlaw-2821	394	17	,	,	PUNCT
taxlaw-2821	394	18	to	to	ADP
taxlaw-2821	394	19	savings	saving	NOUN
taxlaw-2821	394	20	,	,	PUNCT
taxlaw-2821	394	21	checking	checking	NOUN
taxlaw-2821	394	22	and	and	CCONJ
taxlaw-2821	394	23	other	other	ADJ
taxlaw-2821	394	24	banking	banking	NOUN
taxlaw-2821	394	25	accounts	account	NOUN
taxlaw-2821	394	26	,	,	PUNCT
taxlaw-2821	394	27	to	to	PART
taxlaw-2821	394	28	venture	venture	VERB
taxlaw-2821	394	29	capital	capital	NOUN
taxlaw-2821	394	30	.	.	PUNCT
taxlaw-2821	394	31	”118	”118	PUNCT
taxlaw-2821	394	32	as	as	ADP
taxlaw-2821	394	33	a	a	DET
taxlaw-2821	394	34	result	result	NOUN
taxlaw-2821	394	35	,	,	PUNCT
taxlaw-2821	394	36	although	although	SCONJ
taxlaw-2821	394	37	social	social	ADJ
taxlaw-2821	394	38	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	394	39	are	be	AUX
taxlaw-2821	394	40	confident	confident	ADJ
taxlaw-2821	394	41	in	in	ADP
taxlaw-2821	394	42	the	the	DET
taxlaw-2821	394	43	development	development	NOUN
taxlaw-2821	394	44	of	of	ADP
taxlaw-2821	394	45	this	this	DET
taxlaw-2821	394	46	source	source	NOUN
taxlaw-2821	394	47	of	of	ADP
taxlaw-2821	394	48	funding	funding	NOUN
taxlaw-2821	394	49	,	,	PUNCT
taxlaw-2821	394	50	they	they	PRON
taxlaw-2821	394	51	emphasize	emphasize	VERB
taxlaw-2821	394	52	the	the	DET
taxlaw-2821	394	53	need	need	NOUN
taxlaw-2821	394	54	for	for	ADP
taxlaw-2821	394	55	a	a	DET
taxlaw-2821	394	56	distinctive	distinctive	ADJ
taxlaw-2821	394	57	brand	brand	NOUN
taxlaw-2821	394	58	for	for	ADP
taxlaw-2821	394	59	the	the	DET
taxlaw-2821	394	60	fourth	fourth	ADJ
taxlaw-2821	394	61	sector	sector	NOUN
taxlaw-2821	394	62	to	to	PART
taxlaw-2821	394	63	be	be	AUX
taxlaw-2821	394	64	adequately	adequately	ADV
taxlaw-2821	394	65	screened	screen	VERB
taxlaw-2821	394	66	by	by	ADP
taxlaw-2821	394	67	sri	sri	PROPN
taxlaw-2821	394	68	funds.119	funds.119	PROPN
taxlaw-2821	394	69	attracting	attract	VERB
taxlaw-2821	394	70	alternative	alternative	ADJ
taxlaw-2821	394	71	capital	capital	NOUN
taxlaw-2821	394	72	is	be	AUX
taxlaw-2821	394	73	further	far	ADV
taxlaw-2821	394	74	desirable	desirable	ADJ
taxlaw-2821	394	75	as	as	SCONJ
taxlaw-2821	394	76	social	social	ADJ
taxlaw-2821	394	77	enterprises	enterprise	NOUN
taxlaw-2821	394	78	face	face	VERB
taxlaw-2821	394	79	practical	practical	ADJ
taxlaw-2821	394	80	difficulties	difficulty	NOUN
taxlaw-2821	394	81	to	to	PART
taxlaw-2821	394	82	attract	attract	VERB
taxlaw-2821	394	83	funds	fund	NOUN
taxlaw-2821	394	84	commonly	commonly	ADV
taxlaw-2821	394	85	available	available	ADJ
taxlaw-2821	394	86	to	to	ADP
taxlaw-2821	394	87	for	for	ADP
taxlaw-2821	394	88	-	-	PUNCT
taxlaw-2821	394	89	profits	profit	NOUN
taxlaw-2821	394	90	at	at	ADP
taxlaw-2821	394	91	their	their	PRON
taxlaw-2821	394	92	start	start	VERB
taxlaw-2821	394	93	-	-	PUNCT
taxlaw-2821	394	94	up	up	NOUN
taxlaw-2821	394	95	and	and	CCONJ
taxlaw-2821	394	96	expansion	expansion	NOUN
taxlaw-2821	394	97	stages	stage	NOUN
taxlaw-2821	394	98	.	.	PUNCT
taxlaw-2821	395	1	traditional	traditional	ADJ
taxlaw-2821	395	2	investors	investor	NOUN
taxlaw-2821	395	3	have	have	VERB
taxlaw-2821	395	4	returns	return	NOUN
taxlaw-2821	395	5	on	on	ADP
taxlaw-2821	395	6	investment	investment	NOUN
taxlaw-2821	395	7	objectives	objective	NOUN
taxlaw-2821	395	8	to	to	PART
taxlaw-2821	395	9	meet	meet	VERB
taxlaw-2821	395	10	regardless	regardless	ADV
taxlaw-2821	395	11	of	of	ADP
taxlaw-2821	395	12	whether	whether	SCONJ
taxlaw-2821	395	13	the	the	DET
taxlaw-2821	395	14	business	business	NOUN
taxlaw-2821	395	15	achieves	achieve	VERB
taxlaw-2821	395	16	–	–	PUNCT
taxlaw-2821	395	17	incidentally	incidentally	ADV
taxlaw-2821	395	18	or	or	CCONJ
taxlaw-2821	395	19	primarily	primarily	ADV
taxlaw-2821	395	20	–	–	PUNCT
taxlaw-2821	395	21	social	social	ADJ
taxlaw-2821	395	22	welfare	welfare	NOUN
taxlaw-2821	395	23	missions;120	missions;120	ADP
taxlaw-2821	395	24	whereas	whereas	SCONJ
taxlaw-2821	395	25	social	social	ADJ
taxlaw-2821	395	26	enterprises	enterprise	NOUN
taxlaw-2821	395	27	need	need	VERB
taxlaw-2821	395	28	what	what	PRON
taxlaw-2821	395	29	is	be	AUX
taxlaw-2821	395	30	sometimes	sometimes	ADV
taxlaw-2821	395	31	called	call	VERB
taxlaw-2821	395	32	“	"	PUNCT
taxlaw-2821	395	33	patient	patient	ADJ
taxlaw-2821	395	34	capital	capital	NOUN
taxlaw-2821	395	35	,	,	PUNCT
taxlaw-2821	395	36	”	"	PUNCT
taxlaw-2821	395	37	which	which	PRON
taxlaw-2821	395	38	aims	aim	VERB
taxlaw-2821	395	39	at	at	ADP
taxlaw-2821	395	40	“	"	PUNCT
taxlaw-2821	395	41	slow	slow	ADJ
taxlaw-2821	395	42	but	but	CCONJ
taxlaw-2821	395	43	steady	steady	ADJ
taxlaw-2821	395	44	growth	growth	NOUN
taxlaw-2821	395	45	.	.	PUNCT
taxlaw-2821	396	1	”121	”121	PUNCT
taxlaw-2821	397	1	hence	hence	ADV
taxlaw-2821	397	2	,	,	PUNCT
taxlaw-2821	397	3	their	their	PRON
taxlaw-2821	397	4	difficulties	difficulty	NOUN
taxlaw-2821	397	5	to	to	PART
taxlaw-2821	397	6	commit	commit	VERB
taxlaw-2821	397	7	to	to	ADP
taxlaw-2821	397	8	market	market	NOUN
taxlaw-2821	397	9	-	-	PUNCT
taxlaw-2821	397	10	rate	rate	NOUN
taxlaw-2821	397	11	returns	return	NOUN
taxlaw-2821	397	12	undermines	undermine	VERB
taxlaw-2821	397	13	their	their	PRON
taxlaw-2821	397	14	access	access	NOUN
taxlaw-2821	397	15	to	to	ADP
taxlaw-2821	397	16	traditional	traditional	ADJ
taxlaw-2821	397	17	investors	investor	NOUN
taxlaw-2821	397	18	.	.	PUNCT
taxlaw-2821	398	1	a	a	DET
taxlaw-2821	398	2	second	second	ADJ
taxlaw-2821	398	3	practical	practical	ADJ
taxlaw-2821	398	4	barrier	barrier	NOUN
taxlaw-2821	398	5	,	,	PUNCT
taxlaw-2821	398	6	once	once	SCONJ
taxlaw-2821	398	7	the	the	DET
taxlaw-2821	398	8	capital	capital	NOUN
taxlaw-2821	398	9	is	be	AUX
taxlaw-2821	398	10	raised	raise	VERB
taxlaw-2821	398	11	,	,	PUNCT
taxlaw-2821	398	12	pertains	pertain	VERB
taxlaw-2821	398	13	to	to	ADP
taxlaw-2821	398	14	the	the	DET
taxlaw-2821	398	15	“	"	PUNCT
taxlaw-2821	398	16	challenge	challenge	NOUN
taxlaw-2821	398	17	of	of	ADP
taxlaw-2821	398	18	locking	lock	VERB
taxlaw-2821	398	19	assets	asset	NOUN
taxlaw-2821	398	20	into	into	ADP
taxlaw-2821	398	21	the	the	DET
taxlaw-2821	398	22	social	social	ADJ
taxlaw-2821	398	23	enterprise	enterprise	NOUN
taxlaw-2821	398	24	stream	stream	NOUN
taxlaw-2821	398	25	.	.	PUNCT
taxlaw-2821	398	26	”122	”122	PUNCT
taxlaw-2821	399	1	social	social	ADJ
taxlaw-2821	399	2	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	399	3	aim	aim	VERB
taxlaw-2821	399	4	at	at	ADP
taxlaw-2821	399	5	ensuring	ensure	VERB
taxlaw-2821	399	6	that	that	SCONJ
taxlaw-2821	399	7	the	the	DET
taxlaw-2821	399	8	capital	capital	NOUN
taxlaw-2821	399	9	they	they	PRON
taxlaw-2821	399	10	raised	raise	VERB
taxlaw-2821	399	11	remains	remain	VERB
taxlaw-2821	399	12	dedicated	dedicated	ADJ
taxlaw-2821	399	13	to	to	ADP
taxlaw-2821	399	14	the	the	DET
taxlaw-2821	399	15	social	social	ADJ
taxlaw-2821	399	16	endeavours	endeavour	NOUN
taxlaw-2821	399	17	.	.	PUNCT
taxlaw-2821	400	1	however	however	ADV
taxlaw-2821	400	2	,	,	PUNCT
taxlaw-2821	400	3	the	the	DET
taxlaw-2821	400	4	pressure	pressure	NOUN
taxlaw-2821	400	5	of	of	ADP
taxlaw-2821	400	6	the	the	DET
taxlaw-2821	400	7	market	market	NOUN
taxlaw-2821	400	8	could	could	AUX
taxlaw-2821	400	9	incentivize	incentivize	VERB
taxlaw-2821	400	10	managers	manager	NOUN
taxlaw-2821	400	11	to	to	PART
taxlaw-2821	400	12	focus	focus	VERB
taxlaw-2821	400	13	more	more	ADV
taxlaw-2821	400	14	on	on	ADP
taxlaw-2821	400	15	financial	financial	ADJ
taxlaw-2821	400	16	returns	return	NOUN
taxlaw-2821	400	17	than	than	ADP
taxlaw-2821	400	18	on	on	ADP
taxlaw-2821	400	19	the	the	DET
taxlaw-2821	400	20	social	social	ADJ
taxlaw-2821	400	21	accomplishments	accomplishment	NOUN
taxlaw-2821	400	22	in	in	ADP
taxlaw-2821	400	23	the	the	DET
taxlaw-2821	400	24	actual	actual	ADJ
taxlaw-2821	400	25	running	running	NOUN
taxlaw-2821	400	26	of	of	ADP
taxlaw-2821	400	27	the	the	DET
taxlaw-2821	400	28	business	business	NOUN
taxlaw-2821	400	29	.	.	PUNCT
taxlaw-2821	401	1	further	far	ADV
taxlaw-2821	401	2	,	,	PUNCT
taxlaw-2821	401	3	the	the	DET
taxlaw-2821	401	4	ben	ben	PROPN
taxlaw-2821	401	5	&	&	CCONJ
taxlaw-2821	401	6	jerry	jerry	PROPN
taxlaw-2821	401	7	case	case	NOUN
taxlaw-2821	401	8	is	be	AUX
taxlaw-2821	401	9	an	an	DET
taxlaw-2821	401	10	accurate	accurate	ADJ
taxlaw-2821	401	11	example	example	NOUN
taxlaw-2821	401	12	of	of	ADP
taxlaw-2821	401	13	the	the	DET
taxlaw-2821	401	14	threat	threat	NOUN
taxlaw-2821	401	15	that	that	SCONJ
taxlaw-2821	401	16	a	a	DET
taxlaw-2821	401	17	change	change	NOUN
taxlaw-2821	401	18	in	in	ADP
taxlaw-2821	401	19	ownership	ownership	NOUN
taxlaw-2821	401	20	poses	pose	NOUN
taxlaw-2821	401	21	to	to	ADP
taxlaw-2821	401	22	the	the	DET
taxlaw-2821	401	23	social	social	ADJ
taxlaw-2821	401	24	bottom	bottom	ADJ
taxlaw-2821	401	25	line	line	NOUN
taxlaw-2821	401	26	.	.	PUNCT
taxlaw-2821	402	1	no	no	DET
taxlaw-2821	402	2	law	law	NOUN
taxlaw-2821	402	3	prevents	prevent	VERB
taxlaw-2821	402	4	the	the	DET
taxlaw-2821	402	5	new	new	ADJ
taxlaw-2821	402	6	controlling	control	VERB
taxlaw-2821	402	7	entity	entity	NOUN
taxlaw-2821	402	8	from	from	ADP
taxlaw-2821	402	9	allocating	allocate	VERB
taxlaw-2821	402	10	the	the	DET
taxlaw-2821	402	11	corporation	corporation	NOUN
taxlaw-2821	402	12	’s	’s	PART
taxlaw-2821	402	13	capital	capital	NOUN
taxlaw-2821	402	14	primarily	primarily	ADV
taxlaw-2821	402	15	or	or	CCONJ
taxlaw-2821	402	16	exclusively	exclusively	ADV
taxlaw-2821	402	17	to	to	PART
taxlaw-2821	402	18	profit	profit	VERB
taxlaw-2821	402	19	maximization.123	maximization.123	NOUN
taxlaw-2821	402	20	thus	thus	ADV
taxlaw-2821	402	21	,	,	PUNCT
taxlaw-2821	402	22	as	as	ADP
taxlaw-2821	402	23	a	a	DET
taxlaw-2821	402	24	matter	matter	NOUN
taxlaw-2821	402	25	of	of	ADP
taxlaw-2821	402	26	credibility	credibility	NOUN
taxlaw-2821	402	27	as	as	ADV
taxlaw-2821	402	28	well	well	ADV
taxlaw-2821	402	29	as	as	ADP
taxlaw-2821	402	30	to	to	PART
taxlaw-2821	402	31	incentivise	incentivise	VERB
taxlaw-2821	402	32	sri	sri	ADJ
taxlaw-2821	402	33	investments	investment	NOUN
taxlaw-2821	402	34	,	,	PUNCT
taxlaw-2821	402	35	social	social	ADJ
taxlaw-2821	402	36	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	402	37	would	would	AUX
taxlaw-2821	402	38	benefit	benefit	VERB
taxlaw-2821	402	39	from	from	ADP
taxlaw-2821	402	40	the	the	DET
taxlaw-2821	402	41	development	development	NOUN
taxlaw-2821	402	42	of	of	ADP
taxlaw-2821	402	43	asset	asset	NOUN
taxlaw-2821	402	44	lock	lock	NOUN
taxlaw-2821	402	45	mechanisms	mechanism	NOUN
taxlaw-2821	402	46	.	.	PUNCT
taxlaw-2821	403	1	benefitting	benefit	VERB
taxlaw-2821	403	2	from	from	ADP
taxlaw-2821	403	3	charitable	charitable	ADJ
taxlaw-2821	403	4	contributions	contribution	NOUN
taxlaw-2821	403	5	and	and	CCONJ
taxlaw-2821	403	6	grants	grant	NOUN
taxlaw-2821	403	7	:	:	PUNCT
taxlaw-2821	403	8	the	the	DET
taxlaw-2821	403	9	tax	tax	NOUN
taxlaw-2821	403	10	barriers	barrier	NOUN
taxlaw-2821	403	11	federal	federal	ADJ
taxlaw-2821	403	12	tax	tax	NOUN
taxlaw-2821	403	13	law	law	NOUN
taxlaw-2821	403	14	also	also	ADV
taxlaw-2821	403	15	operates	operate	VERB
taxlaw-2821	403	16	as	as	ADP
taxlaw-2821	403	17	a	a	DET
taxlaw-2821	403	18	barrier	barrier	NOUN
taxlaw-2821	403	19	to	to	ADP
taxlaw-2821	403	20	social	social	ADJ
taxlaw-2821	403	21	accomplishments	accomplishment	NOUN
taxlaw-2821	403	22	by	by	ADP
taxlaw-2821	403	23	for	for	ADP
taxlaw-2821	403	24	-	-	PUNCT
taxlaw-2821	403	25	profits	profit	NOUN
taxlaw-2821	403	26	as	as	SCONJ
taxlaw-2821	403	27	it	it	PRON
taxlaw-2821	403	28	denies	deny	VERB
taxlaw-2821	403	29	them	they	PRON
taxlaw-2821	403	30	access	access	NOUN
taxlaw-2821	403	31	to	to	ADP
taxlaw-2821	403	32	financial	financial	ADJ
taxlaw-2821	403	33	resources	resource	NOUN
taxlaw-2821	403	34	available	available	ADJ
taxlaw-2821	403	35	to	to	ADP
taxlaw-2821	403	36	tax	tax	NOUN
taxlaw-2821	403	37	-	-	PUNCT
taxlaw-2821	403	38	exempt	exempt	ADJ
taxlaw-2821	403	39	nonprofits	nonprofit	NOUN
taxlaw-2821	403	40	.	.	PUNCT
taxlaw-2821	404	1	first	first	ADV
taxlaw-2821	404	2	,	,	PUNCT
taxlaw-2821	404	3	individual	individual	ADJ
taxlaw-2821	404	4	and	and	CCONJ
taxlaw-2821	404	5	corporate	corporate	ADJ
taxlaw-2821	404	6	donations	donation	NOUN
taxlaw-2821	404	7	and	and	CCONJ
taxlaw-2821	404	8	gifts	gift	NOUN
taxlaw-2821	404	9	are	be	AUX
taxlaw-2821	404	10	only	only	ADV
taxlaw-2821	404	11	deductible	deductible	ADJ
taxlaw-2821	404	12	when	when	SCONJ
taxlaw-2821	404	13	made	make	VERB
taxlaw-2821	404	14	to	to	ADP
taxlaw-2821	404	15	501(c)(3	501(c)(3	NUM
taxlaw-2821	404	16	)	)	PUNCT
taxlaw-2821	404	17	nonprofits.124	nonprofits.124	NOUN
taxlaw-2821	404	18	as	as	ADP
taxlaw-2821	404	19	a	a	DET
taxlaw-2821	404	20	result	result	NOUN
taxlaw-2821	404	21	,	,	PUNCT
taxlaw-2821	404	22	for	for	ADP
taxlaw-2821	404	23	-	-	PUNCT
taxlaw-2821	404	24	profits	profit	NOUN
taxlaw-2821	404	25	do	do	AUX
taxlaw-2821	404	26	not	not	PART
taxlaw-2821	404	27	receive	receive	VERB
taxlaw-2821	404	28	charitable	charitable	ADJ
taxlaw-2821	404	29	contributions	contribution	NOUN
taxlaw-2821	404	30	,	,	PUNCT
taxlaw-2821	404	31	although	although	SCONJ
taxlaw-2821	404	32	their	their	PRON
taxlaw-2821	404	33	social	social	ADJ
taxlaw-2821	404	34	bottom	bottom	ADJ
taxlaw-2821	404	35	line	line	NOUN
taxlaw-2821	404	36	triggers	trigger	VERB
taxlaw-2821	404	37	some	some	DET
taxlaw-2821	404	38	sympathy	sympathy	NOUN
taxlaw-2821	404	39	in	in	ADP
taxlaw-2821	404	40	the	the	DET
taxlaw-2821	404	41	general	general	ADJ
taxlaw-2821	404	42	public	public	NOUN
taxlaw-2821	404	43	.	.	PUNCT
taxlaw-2821	405	1	further	far	ADV
taxlaw-2821	405	2	,	,	PUNCT
taxlaw-2821	405	3	for	for	ADP
taxlaw-2821	405	4	-	-	PUNCT
taxlaw-2821	405	5	profits	profit	NOUN
taxlaw-2821	405	6	hardly	hardly	ADV
taxlaw-2821	405	7	obtain	obtain	VERB
taxlaw-2821	405	8	funding	funding	NOUN
taxlaw-2821	405	9	from	from	ADP
taxlaw-2821	405	10	private	private	ADJ
taxlaw-2821	405	11	foundations	foundation	NOUN
taxlaw-2821	405	12	.	.	PUNCT
taxlaw-2821	406	1	broadly	broadly	ADV
taxlaw-2821	406	2	defined	define	VERB
taxlaw-2821	406	3	,	,	PUNCT
taxlaw-2821	406	4	a	a	DET
taxlaw-2821	406	5	foundation	foundation	NOUN
taxlaw-2821	406	6	is	be	AUX
taxlaw-2821	406	7	“	"	PUNCT
taxlaw-2821	406	8	a	a	DET
taxlaw-2821	406	9	fund	fund	NOUN
taxlaw-2821	406	10	of	of	ADP
taxlaw-2821	406	11	private	private	ADJ
taxlaw-2821	406	12	wealth	wealth	NOUN
taxlaw-2821	406	13	established	establish	VERB
taxlaw-2821	406	14	for	for	ADP
taxlaw-2821	406	15	charitable	charitable	ADJ
taxlaw-2821	406	16	purposes	purpose	NOUN
taxlaw-2821	406	17	,	,	PUNCT
taxlaw-2821	406	18	often	often	ADV
taxlaw-2821	406	19	in	in	ADP
taxlaw-2821	406	20	perpetuity	perpetuity	NOUN
taxlaw-2821	406	21	.	.	PUNCT
taxlaw-2821	406	22	”	"	PUNCT
taxlaw-2821	407	1	125	125	NUM
taxlaw-2821	407	2	foundations	foundation	NOUN
taxlaw-2821	407	3	are	be	AUX
taxlaw-2821	407	4	usually	usually	ADV
taxlaw-2821	407	5	construed	construe	VERB
taxlaw-2821	407	6	as	as	ADP
taxlaw-2821	407	7	grant	grant	NOUN
taxlaw-2821	407	8	-	-	PUNCT
taxlaw-2821	407	9	making	make	VERB
taxlaw-2821	407	10	institutions	institution	NOUN
taxlaw-2821	407	11	,	,	PUNCT
taxlaw-2821	407	12	as	as	SCONJ
taxlaw-2821	407	13	opposed	oppose	VERB
taxlaw-2821	407	14	to	to	ADP
taxlaw-2821	407	15	public	public	ADJ
taxlaw-2821	407	16	charities	charity	NOUN
taxlaw-2821	407	17	that	that	PRON
taxlaw-2821	407	18	actually	actually	ADV
taxlaw-2821	407	19	operate	operate	VERB
taxlaw-2821	407	20	a	a	DET
taxlaw-2821	407	21	charitable	charitable	ADJ
taxlaw-2821	407	22	program.126	program.126	NOUN
taxlaw-2821	407	23	in	in	ADP
taxlaw-2821	407	24	116	116	NUM
taxlaw-2821	407	25	sri	sri	NOUN
taxlaw-2821	407	26	basics	basic	NOUN
taxlaw-2821	407	27	,	,	PUNCT
taxlaw-2821	407	28	us	us	PROPN
taxlaw-2821	407	29	sif	sif	NOUN
taxlaw-2821	407	30	,	,	PUNCT
taxlaw-2821	407	31	http://www.ussif.org/sribasics	http://www.ussif.org/sribasics	PROPN
taxlaw-2821	407	32	(	(	PUNCT
taxlaw-2821	407	33	last	last	ADV
taxlaw-2821	407	34	visited	visit	VERB
taxlaw-2821	407	35	nov	nov	PROPN
taxlaw-2821	407	36	.	.	PROPN
taxlaw-2821	407	37	8	8	NUM
taxlaw-2821	407	38	,	,	PUNCT
taxlaw-2821	407	39	2013	2013	NUM
taxlaw-2821	407	40	)	)	PUNCT
taxlaw-2821	407	41	.	.	PUNCT
taxlaw-2821	408	1	117	117	NUM
taxlaw-2821	408	2	i	i	PROPN
taxlaw-2821	408	3	d.	d.	PROPN
taxlaw-2821	408	4	(	(	PUNCT
taxlaw-2821	408	5	“	"	PUNCT
taxlaw-2821	408	6	as	as	ADP
taxlaw-2821	408	7	of	of	ADP
taxlaw-2821	408	8	2012	2012	NUM
taxlaw-2821	408	9	,	,	PUNCT
taxlaw-2821	408	10	there	there	PRON
taxlaw-2821	408	11	were	be	VERB
taxlaw-2821	408	12	333	333	NUM
taxlaw-2821	408	13	mutual	mutual	ADJ
taxlaw-2821	408	14	fund	fund	NOUN
taxlaw-2821	408	15	products	product	NOUN
taxlaw-2821	408	16	in	in	ADP
taxlaw-2821	408	17	the	the	DET
taxlaw-2821	408	18	us	we	PRON
taxlaw-2821	408	19	that	that	PRON
taxlaw-2821	408	20	consider	consider	VERB
taxlaw-2821	408	21	environmental	environmental	ADJ
taxlaw-2821	408	22	,	,	PUNCT
taxlaw-2821	408	23	social	social	ADJ
taxlaw-2821	408	24	,	,	PUNCT
taxlaw-2821	408	25	or	or	CCONJ
taxlaw-2821	408	26	corporate	corporate	ADJ
taxlaw-2821	408	27	governance	governance	NOUN
taxlaw-2821	408	28	(	(	PUNCT
taxlaw-2821	408	29	esg	esg	NOUN
taxlaw-2821	408	30	)	)	PUNCT
taxlaw-2821	408	31	criteria	criterion	NOUN
taxlaw-2821	408	32	,	,	PUNCT
taxlaw-2821	408	33	with	with	ADP
taxlaw-2821	408	34	assets	asset	NOUN
taxlaw-2821	408	35	of	of	ADP
taxlaw-2821	408	36	$	$	SYM
taxlaw-2821	408	37	640.5	640.5	NUM
taxlaw-2821	408	38	billion	billion	NUM
taxlaw-2821	408	39	.	.	PUNCT
taxlaw-2821	409	1	by	by	ADP
taxlaw-2821	409	2	contrast	contrast	NOUN
taxlaw-2821	409	3	,	,	PUNCT
taxlaw-2821	409	4	there	there	PRON
taxlaw-2821	409	5	were	be	VERB
taxlaw-2821	409	6	just	just	ADV
taxlaw-2821	409	7	55	55	NUM
taxlaw-2821	409	8	sri	sri	NOUN
taxlaw-2821	409	9	funds	fund	NOUN
taxlaw-2821	409	10	in	in	ADP
taxlaw-2821	409	11	1995	1995	NUM
taxlaw-2821	409	12	with	with	ADP
taxlaw-2821	409	13	$	$	SYM
taxlaw-2821	409	14	12	12	NUM
taxlaw-2821	409	15	billion	billion	NUM
taxlaw-2821	409	16	in	in	ADP
taxlaw-2821	409	17	assets	asset	NOUN
taxlaw-2821	409	18	.	.	PUNCT
taxlaw-2821	409	19	”	"	PUNCT
taxlaw-2821	410	1	)	)	PUNCT
taxlaw-2821	410	2	118	118	NUM
taxlaw-2821	410	3	performance	performance	NOUN
taxlaw-2821	410	4	and	and	CCONJ
taxlaw-2821	410	5	sri	sri	PROPN
taxlaw-2821	410	6	investments	investment	NOUN
taxlaw-2821	410	7	,	,	PUNCT
taxlaw-2821	410	8	us	us	PROPN
taxlaw-2821	410	9	sif	sif	NOUN
taxlaw-2821	410	10	,	,	PUNCT
taxlaw-2821	410	11	http://ussif.org/resources/performance.cfm	http://ussif.org/resources/performance.cfm	X
taxlaw-2821	410	12	(	(	PUNCT
taxlaw-2821	410	13	last	last	ADV
taxlaw-2821	410	14	visited	visit	VERB
taxlaw-2821	410	15	nov	nov	PROPN
taxlaw-2821	410	16	.	.	PROPN
taxlaw-2821	410	17	8	8	NUM
taxlaw-2821	410	18	,	,	PUNCT
taxlaw-2821	410	19	2013	2013	NUM
taxlaw-2821	410	20	)	)	PUNCT
taxlaw-2821	410	21	.	.	PUNCT
taxlaw-2821	411	1	119	119	NUM
taxlaw-2821	411	2	see	see	VERB
taxlaw-2821	411	3	kelley	kelley	NOUN
taxlaw-2821	411	4	,	,	PUNCT
taxlaw-2821	411	5	supra	supra	PROPN
taxlaw-2821	411	6	note	note	NOUN
taxlaw-2821	411	7	9	9	NUM
taxlaw-2821	411	8	,	,	PUNCT
taxlaw-2821	411	9	at	at	ADP
taxlaw-2821	411	10	359	359	NUM
taxlaw-2821	411	11	.	.	PUNCT
taxlaw-2821	412	1	120	120	NUM
taxlaw-2821	412	2	victor	victor	NOUN
taxlaw-2821	412	3	fleischer	fleischer	NOUN
taxlaw-2821	412	4	,	,	PUNCT
taxlaw-2821	412	5	urban	urban	ADJ
taxlaw-2821	412	6	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	412	7	and	and	CCONJ
taxlaw-2821	412	8	the	the	DET
taxlaw-2821	412	9	promise	promise	NOUN
taxlaw-2821	412	10	of	of	ADP
taxlaw-2821	412	11	for	for	ADP
taxlaw-2821	412	12	-	-	PUNCT
taxlaw-2821	412	13	profit	profit	NOUN
taxlaw-2821	412	14	philanthropy	philanthropy	NOUN
taxlaw-2821	412	15	,	,	PUNCT
taxlaw-2821	412	16	30	30	NUM
taxlaw-2821	412	17	w.	w.	PROPN
taxlaw-2821	412	18	new	new	PROPN
taxlaw-2821	412	19	eng	eng	PROPN
taxlaw-2821	412	20	.	.	PROPN
taxlaw-2821	412	21	l.	l.	PROPN
taxlaw-2821	412	22	rev	rev	PROPN
taxlaw-2821	412	23	.	.	PROPN
taxlaw-2821	412	24	93	93	NUM
taxlaw-2821	412	25	,	,	PUNCT
taxlaw-2821	412	26	94	94	NUM
taxlaw-2821	412	27	(	(	PUNCT
taxlaw-2821	412	28	2007	2007	NUM
taxlaw-2821	412	29	)	)	PUNCT
taxlaw-2821	412	30	(	(	PUNCT
taxlaw-2821	412	31	"	"	PUNCT
taxlaw-2821	412	32	the	the	DET
taxlaw-2821	412	33	greater	great	ADJ
taxlaw-2821	412	34	challenge	challenge	NOUN
taxlaw-2821	412	35	facing	face	VERB
taxlaw-2821	412	36	urban	urban	ADJ
taxlaw-2821	412	37	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	412	38	is	be	AUX
taxlaw-2821	412	39	convincing	convince	VERB
taxlaw-2821	412	40	investors	investor	NOUN
taxlaw-2821	412	41	that	that	SCONJ
taxlaw-2821	412	42	they	they	PRON
taxlaw-2821	412	43	will	will	AUX
taxlaw-2821	412	44	receive	receive	VERB
taxlaw-2821	412	45	a	a	DET
taxlaw-2821	412	46	sufficient	sufficient	ADJ
taxlaw-2821	412	47	return	return	NOUN
taxlaw-2821	412	48	on	on	ADP
taxlaw-2821	412	49	their	their	PRON
taxlaw-2821	412	50	investment	investment	NOUN
taxlaw-2821	412	51	.	.	PUNCT
taxlaw-2821	412	52	"	"	PUNCT
taxlaw-2821	412	53	)	)	PUNCT
taxlaw-2821	412	54	.	.	PUNCT
taxlaw-2821	413	1	121	121	NUM
taxlaw-2821	413	2	see	see	VERB
taxlaw-2821	413	3	kelley	kelley	NOUN
taxlaw-2821	413	4	,	,	PUNCT
taxlaw-2821	413	5	supra	supra	PROPN
taxlaw-2821	413	6	note	note	NOUN
taxlaw-2821	413	7	9	9	NUM
taxlaw-2821	413	8	,	,	PUNCT
taxlaw-2821	413	9	at	at	ADP
taxlaw-2821	413	10	354	354	NUM
taxlaw-2821	413	11	.	.	NOUN
taxlaw-2821	413	12	122	122	NUM
taxlaw-2821	414	1	i	i	PRON
taxlaw-2821	414	2	d.	d.	PROPN
taxlaw-2821	414	3	at	at	ADP
taxlaw-2821	414	4	359	359	NUM
taxlaw-2821	414	5	.	.	PUNCT
taxlaw-2821	415	1	123	123	NUM
taxlaw-2821	415	2	see	see	VERB
taxlaw-2821	415	3	,	,	PUNCT
taxlaw-2821	415	4	e.g	e.g	PROPN
taxlaw-2821	415	5	..	..	PROPN
taxlaw-2821	415	6	allen	allen	PROPN
taxlaw-2821	415	7	r.	r.	PROPN
taxlaw-2821	415	8	bromberger	bromberger	PROPN
taxlaw-2821	415	9	,	,	PUNCT
taxlaw-2821	415	10	social	social	ADJ
taxlaw-2821	415	11	enterprise	enterprise	NOUN
taxlaw-2821	415	12	:	:	PUNCT
taxlaw-2821	415	13	a	a	DET
taxlaw-2821	415	14	lawyer	lawyer	NOUN
taxlaw-2821	415	15	's	's	PART
taxlaw-2821	415	16	perspective	perspective	NOUN
taxlaw-2821	415	17	,	,	PUNCT
taxlaw-2821	415	18	http://www.perlmanandperlma	http://www.perlmanandperlma	PROPN
taxlaw-2821	415	19	n.com/publications/articles/2008/socialenterprise.pdf	n.com/publications/articles/2008/socialenterprise.pdf	PROPN
taxlaw-2821	415	20	(	(	PUNCT
taxlaw-2821	415	21	last	last	ADV
taxlaw-2821	415	22	visited	visit	VERB
taxlaw-2821	415	23	oct	oct	PROPN
taxlaw-2821	415	24	.	.	PROPN
taxlaw-2821	415	25	27	27	NUM
taxlaw-2821	415	26	,	,	PUNCT
taxlaw-2821	415	27	2013	2013	NUM
taxlaw-2821	415	28	)	)	PUNCT
taxlaw-2821	415	29	(	(	PUNCT
taxlaw-2821	415	30	underscoring	underscore	VERB
taxlaw-2821	415	31	that	that	SCONJ
taxlaw-2821	415	32	“	"	PUNCT
taxlaw-2821	415	33	[	[	X
taxlaw-2821	415	34	a	a	X
taxlaw-2821	415	35	]	]	X
taxlaw-2821	415	36	change	change	NOUN
taxlaw-2821	415	37	in	in	ADP
taxlaw-2821	415	38	ownership	ownership	NOUN
taxlaw-2821	415	39	or	or	CCONJ
taxlaw-2821	415	40	control	control	NOUN
taxlaw-2821	415	41	–	–	PUNCT
taxlaw-2821	415	42	or	or	CCONJ
taxlaw-2821	415	43	a	a	DET
taxlaw-2821	415	44	drop	drop	NOUN
taxlaw-2821	415	45	in	in	ADP
taxlaw-2821	415	46	earnings	earning	NOUN
taxlaw-2821	415	47	–	–	PUNCT
taxlaw-2821	415	48	can	can	AUX
taxlaw-2821	415	49	bring	bring	VERB
taxlaw-2821	415	50	everything	everything	PRON
taxlaw-2821	415	51	down	down	ADP
taxlaw-2821	415	52	.	.	PUNCT
taxlaw-2821	415	53	”	"	PUNCT
taxlaw-2821	415	54	)	)	PUNCT
taxlaw-2821	415	55	.	.	PUNCT
taxlaw-2821	416	1	124	124	NUM
taxlaw-2821	416	2	see	see	VERB
taxlaw-2821	416	3	supra	supra	PROPN
taxlaw-2821	416	4	part	part	PROPN
taxlaw-2821	416	5	ii.b	ii.b	PROPN
taxlaw-2821	416	6	.	.	PUNCT
taxlaw-2821	417	1	125	125	NUM
taxlaw-2821	417	2	see	see	PROPN
taxlaw-2821	417	3	fishman	fishman	PROPN
taxlaw-2821	417	4	,	,	PUNCT
taxlaw-2821	417	5	supra	supra	PROPN
taxlaw-2821	417	6	note	note	NOUN
taxlaw-2821	417	7	32	32	NUM
taxlaw-2821	417	8	,	,	PUNCT
taxlaw-2821	417	9	at	at	ADP
taxlaw-2821	417	10	703	703	NUM
taxlaw-2821	417	11	.	.	PUNCT
taxlaw-2821	417	12	126	126	NUM
taxlaw-2821	418	1	i	i	PRON
taxlaw-2821	418	2	d.	d.	PROPN
taxlaw-2821	418	3	2013	2013	NUM
taxlaw-2821	418	4	]	]	PUNCT
taxlaw-2821	418	5	designing	design	VERB
taxlaw-2821	418	6	a	a	DET
taxlaw-2821	418	7	legal	legal	ADJ
taxlaw-2821	418	8	vehicle	vehicle	NOUN
taxlaw-2821	418	9	for	for	ADP
taxlaw-2821	418	10	social	social	ADJ
taxlaw-2821	418	11	enterprises	enterprise	NOUN
taxlaw-2821	418	12	:	:	PUNCT
taxlaw-2821	418	13	117	117	NUM
taxlaw-2821	418	14	an	an	DET
taxlaw-2821	418	15	issue	issue	NOUN
taxlaw-2821	418	16	spotting	spot	VERB
taxlaw-2821	418	17	exercise	exercise	NOUN
taxlaw-2821	418	18	many	many	ADJ
taxlaw-2821	418	19	ways	way	NOUN
taxlaw-2821	418	20	,	,	PUNCT
taxlaw-2821	418	21	due	due	ADP
taxlaw-2821	418	22	to	to	ADP
taxlaw-2821	418	23	congressional	congressional	ADJ
taxlaw-2821	418	24	defiance	defiance	NOUN
taxlaw-2821	418	25	over	over	ADP
taxlaw-2821	418	26	foundations,127	foundations,127	ADV
taxlaw-2821	418	27	their	their	PRON
taxlaw-2821	418	28	federal	federal	ADJ
taxlaw-2821	418	29	tax	tax	NOUN
taxlaw-2821	418	30	treatment	treatment	NOUN
taxlaw-2821	418	31	is	be	AUX
taxlaw-2821	418	32	less	less	ADV
taxlaw-2821	418	33	favorable	favorable	ADJ
taxlaw-2821	418	34	than	than	ADP
taxlaw-2821	418	35	the	the	DET
taxlaw-2821	418	36	federal	federal	ADJ
taxlaw-2821	418	37	tax	tax	NOUN
taxlaw-2821	418	38	treatment	treatment	NOUN
taxlaw-2821	418	39	of	of	ADP
taxlaw-2821	418	40	public	public	ADJ
taxlaw-2821	418	41	charities	charity	NOUN
taxlaw-2821	418	42	.	.	PUNCT
taxlaw-2821	419	1	indeed	indeed	ADV
taxlaw-2821	419	2	,	,	PUNCT
taxlaw-2821	419	3	a	a	DET
taxlaw-2821	419	4	variety	variety	NOUN
taxlaw-2821	419	5	of	of	ADP
taxlaw-2821	419	6	excise	excise	NOUN
taxlaw-2821	419	7	taxes	taxis	NOUN
taxlaw-2821	419	8	and	and	CCONJ
taxlaw-2821	419	9	penalties	penalty	NOUN
taxlaw-2821	419	10	limits	limit	VERB
taxlaw-2821	419	11	their	their	PRON
taxlaw-2821	419	12	ability	ability	NOUN
taxlaw-2821	419	13	to	to	PART
taxlaw-2821	419	14	engage	engage	VERB
taxlaw-2821	419	15	in	in	ADP
taxlaw-2821	419	16	activities	activity	NOUN
taxlaw-2821	419	17	such	such	ADJ
taxlaw-2821	419	18	as	as	ADP
taxlaw-2821	419	19	self	self	NOUN
taxlaw-2821	419	20	-	-	PUNCT
taxlaw-2821	419	21	dealing,128	dealing,128	NOUN
taxlaw-2821	419	22	excess	excess	ADJ
taxlaw-2821	419	23	ownership	ownership	NOUN
taxlaw-2821	419	24	in	in	ADP
taxlaw-2821	419	25	a	a	DET
taxlaw-2821	419	26	business	business	NOUN
taxlaw-2821	419	27	enterprize,129	enterprize,129	PROPN
taxlaw-2821	419	28	jeopardy	jeopardy	VERB
taxlaw-2821	419	29	investments130	investments130	PROPN
taxlaw-2821	419	30	or	or	CCONJ
taxlaw-2821	419	31	expenditures	expenditure	NOUN
taxlaw-2821	419	32	for	for	ADP
taxlaw-2821	419	33	non	non	ADJ
taxlaw-2821	419	34	-	-	ADJ
taxlaw-2821	419	35	charitable	charitable	ADJ
taxlaw-2821	419	36	purposes.131	purposes.131	NOUN
taxlaw-2821	419	37	the	the	DET
taxlaw-2821	419	38	minimum	minimum	ADJ
taxlaw-2821	419	39	distribution	distribution	NOUN
taxlaw-2821	419	40	requirement	requirement	NOUN
taxlaw-2821	419	41	is	be	AUX
taxlaw-2821	419	42	here	here	ADV
taxlaw-2821	419	43	of	of	ADP
taxlaw-2821	419	44	particular	particular	ADJ
taxlaw-2821	419	45	interest	interest	NOUN
taxlaw-2821	419	46	.	.	PUNCT
taxlaw-2821	420	1	pursuant	pursuant	ADJ
taxlaw-2821	420	2	to	to	ADP
taxlaw-2821	420	3	section	section	NOUN
taxlaw-2821	420	4	4942	4942	NUM
taxlaw-2821	420	5	of	of	ADP
taxlaw-2821	420	6	the	the	DET
taxlaw-2821	420	7	internal	internal	ADJ
taxlaw-2821	420	8	revenue	revenue	NOUN
taxlaw-2821	420	9	code	code	NOUN
taxlaw-2821	420	10	,	,	PUNCT
taxlaw-2821	420	11	private	private	ADJ
taxlaw-2821	420	12	foundations	foundation	NOUN
taxlaw-2821	420	13	must	must	AUX
taxlaw-2821	420	14	make	make	VERB
taxlaw-2821	420	15	a	a	DET
taxlaw-2821	420	16	certain	certain	ADJ
taxlaw-2821	420	17	amount	amount	NOUN
taxlaw-2821	420	18	of	of	ADP
taxlaw-2821	420	19	qualifying	qualifying	NOUN
taxlaw-2821	420	20	distributions	distribution	NOUN
taxlaw-2821	420	21	each	each	DET
taxlaw-2821	420	22	year	year	NOUN
taxlaw-2821	420	23	,	,	PUNCT
taxlaw-2821	420	24	and	and	CCONJ
taxlaw-2821	420	25	failure	failure	NOUN
taxlaw-2821	420	26	to	to	PART
taxlaw-2821	420	27	do	do	AUX
taxlaw-2821	420	28	so	so	ADV
taxlaw-2821	420	29	triggers	trigger	VERB
taxlaw-2821	420	30	a	a	DET
taxlaw-2821	420	31	burdensome	burdensome	ADJ
taxlaw-2821	420	32	excise	excise	NOUN
taxlaw-2821	420	33	tax	tax	NOUN
taxlaw-2821	420	34	.	.	PUNCT
taxlaw-2821	421	1	these	these	DET
taxlaw-2821	421	2	qualifying	qualifying	NOUN
taxlaw-2821	421	3	distributions	distribution	NOUN
taxlaw-2821	421	4	are	be	AUX
taxlaw-2821	421	5	essentially	essentially	ADV
taxlaw-2821	421	6	charitable	charitable	ADJ
taxlaw-2821	421	7	contributions	contribution	NOUN
taxlaw-2821	421	8	,	,	PUNCT
taxlaw-2821	421	9	as	as	SCONJ
taxlaw-2821	421	10	defined	define	VERB
taxlaw-2821	421	11	in	in	ADP
taxlaw-2821	421	12	section	section	NOUN
taxlaw-2821	421	13	170(c)(2)(b	170(c)(2)(b	PROPN
taxlaw-2821	421	14	)	)	PUNCT
taxlaw-2821	421	15	of	of	ADP
taxlaw-2821	421	16	the	the	DET
taxlaw-2821	421	17	internal	internal	ADJ
taxlaw-2821	421	18	revenue	revenue	NOUN
taxlaw-2821	421	19	code	code	NOUN
taxlaw-2821	421	20	;	;	PUNCT
taxlaw-2821	421	21	hence	hence	ADV
taxlaw-2821	421	22	contribution	contribution	NOUN
taxlaw-2821	421	23	to	to	PART
taxlaw-2821	421	24	forprofit	forprofit	VERB
taxlaw-2821	421	25	social	social	ADJ
taxlaw-2821	421	26	enterprises	enterprise	NOUN
taxlaw-2821	421	27	would	would	AUX
taxlaw-2821	421	28	not	not	PART
taxlaw-2821	421	29	be	be	AUX
taxlaw-2821	421	30	included	include	VERB
taxlaw-2821	421	31	in	in	ADP
taxlaw-2821	421	32	the	the	DET
taxlaw-2821	421	33	foundation	foundation	NOUN
taxlaw-2821	421	34	-	-	PUNCT
taxlaw-2821	421	35	qualified	qualified	ADJ
taxlaw-2821	421	36	distributions	distribution	NOUN
taxlaw-2821	421	37	.	.	PUNCT
taxlaw-2821	422	1	further	far	ADV
taxlaw-2821	422	2	,	,	PUNCT
taxlaw-2821	422	3	section	section	NOUN
taxlaw-2821	422	4	4945	4945	NUM
taxlaw-2821	422	5	lists	list	VERB
taxlaw-2821	422	6	a	a	DET
taxlaw-2821	422	7	number	number	NOUN
taxlaw-2821	422	8	of	of	ADP
taxlaw-2821	422	9	expenditures	expenditure	NOUN
taxlaw-2821	422	10	that	that	PRON
taxlaw-2821	422	11	are	be	AUX
taxlaw-2821	422	12	subject	subject	ADJ
taxlaw-2821	422	13	to	to	ADP
taxlaw-2821	422	14	heavy	heavy	ADJ
taxlaw-2821	422	15	tax	tax	NOUN
taxlaw-2821	422	16	penalties	penalty	NOUN
taxlaw-2821	422	17	due	due	ADP
taxlaw-2821	422	18	to	to	ADP
taxlaw-2821	422	19	their	their	PRON
taxlaw-2821	422	20	inconsistency	inconsistency	NOUN
taxlaw-2821	422	21	with	with	ADP
taxlaw-2821	422	22	the	the	DET
taxlaw-2821	422	23	foundation	foundation	NOUN
taxlaw-2821	422	24	public	public	ADJ
taxlaw-2821	422	25	interest	interest	NOUN
taxlaw-2821	422	26	purpose	purpose	NOUN
taxlaw-2821	422	27	.	.	PUNCT
taxlaw-2821	423	1	prohibited	prohibit	VERB
taxlaw-2821	423	2	expenditures	expenditure	NOUN
taxlaw-2821	423	3	notably	notably	ADV
taxlaw-2821	423	4	include	include	VERB
taxlaw-2821	423	5	grants	grant	NOUN
taxlaw-2821	423	6	to	to	ADP
taxlaw-2821	423	7	any	any	DET
taxlaw-2821	423	8	organization	organization	NOUN
taxlaw-2821	423	9	that	that	PRON
taxlaw-2821	423	10	is	be	AUX
taxlaw-2821	423	11	not	not	PART
taxlaw-2821	423	12	a	a	DET
taxlaw-2821	423	13	public	public	ADJ
taxlaw-2821	423	14	charity	charity	NOUN
taxlaw-2821	423	15	or	or	CCONJ
taxlaw-2821	423	16	an	an	DET
taxlaw-2821	423	17	operating	operate	VERB
taxlaw-2821	423	18	private	private	ADJ
taxlaw-2821	423	19	foundation	foundation	NOUN
taxlaw-2821	423	20	unless	unless	SCONJ
taxlaw-2821	423	21	the	the	DET
taxlaw-2821	423	22	private	private	ADJ
taxlaw-2821	423	23	foundation	foundation	NOUN
taxlaw-2821	423	24	exercises	exercise	VERB
taxlaw-2821	423	25	expenditures	expenditure	NOUN
taxlaw-2821	423	26	responsibility	responsibility	NOUN
taxlaw-2821	423	27	to	to	PART
taxlaw-2821	423	28	ensure	ensure	VERB
taxlaw-2821	423	29	that	that	SCONJ
taxlaw-2821	423	30	the	the	DET
taxlaw-2821	423	31	grant	grant	NOUN
taxlaw-2821	423	32	is	be	AUX
taxlaw-2821	423	33	used	use	VERB
taxlaw-2821	423	34	only	only	ADV
taxlaw-2821	423	35	for	for	ADP
taxlaw-2821	423	36	charitable	charitable	ADJ
taxlaw-2821	423	37	purposes.132	purposes.132	NOUN
taxlaw-2821	423	38	therefore	therefore	ADV
taxlaw-2821	423	39	,	,	PUNCT
taxlaw-2821	423	40	for	for	ADP
taxlaw-2821	423	41	-	-	PUNCT
taxlaw-2821	423	42	profits	profit	NOUN
taxlaw-2821	423	43	are	be	AUX
taxlaw-2821	423	44	virtually	virtually	ADV
taxlaw-2821	423	45	excluded	exclude	VERB
taxlaw-2821	423	46	from	from	ADP
taxlaw-2821	423	47	foundations	foundation	NOUN
taxlaw-2821	423	48	’	'	PUNCT
taxlaw-2821	423	49	grant	grant	NOUN
taxlaw-2821	423	50	-	-	PUNCT
taxlaw-2821	423	51	making	make	VERB
taxlaw-2821	423	52	programs	program	NOUN
taxlaw-2821	423	53	.	.	PUNCT
taxlaw-2821	424	1	hence	hence	ADV
taxlaw-2821	424	2	foundations	foundation	NOUN
taxlaw-2821	424	3	,	,	PUNCT
taxlaw-2821	424	4	under	under	ADP
taxlaw-2821	424	5	the	the	DET
taxlaw-2821	424	6	federal	federal	ADJ
taxlaw-2821	424	7	tax	tax	NOUN
taxlaw-2821	424	8	framework	framework	NOUN
taxlaw-2821	424	9	,	,	PUNCT
taxlaw-2821	424	10	are	be	AUX
taxlaw-2821	424	11	more	more	ADV
taxlaw-2821	424	12	likely	likely	ADJ
taxlaw-2821	424	13	to	to	PART
taxlaw-2821	424	14	contribute	contribute	VERB
taxlaw-2821	424	15	to	to	ADP
taxlaw-2821	424	16	for	for	ADP
taxlaw-2821	424	17	-	-	PUNCT
taxlaw-2821	424	18	profits	profit	NOUN
taxlaw-2821	424	19	through	through	ADP
taxlaw-2821	424	20	traditional	traditional	ADJ
taxlaw-2821	424	21	investment	investment	NOUN
taxlaw-2821	424	22	from	from	ADP
taxlaw-2821	424	23	their	their	PRON
taxlaw-2821	424	24	endowment	endowment	ADJ
taxlaw-2821	424	25	funds	fund	NOUN
taxlaw-2821	424	26	.	.	PUNCT
taxlaw-2821	425	1	their	their	PRON
taxlaw-2821	425	2	leeway	leeway	NOUN
taxlaw-2821	425	3	is	be	AUX
taxlaw-2821	425	4	however	however	ADV
taxlaw-2821	425	5	limited	limit	VERB
taxlaw-2821	425	6	by	by	ADP
taxlaw-2821	425	7	a	a	DET
taxlaw-2821	425	8	burdensome	burdensome	ADJ
taxlaw-2821	425	9	tax	tax	NOUN
taxlaw-2821	425	10	on	on	ADP
taxlaw-2821	425	11	investments	investment	NOUN
taxlaw-2821	425	12	that	that	PRON
taxlaw-2821	425	13	jeopardize	jeopardize	VERB
taxlaw-2821	425	14	their	their	PRON
taxlaw-2821	425	15	exempt	exempt	ADJ
taxlaw-2821	425	16	purpose.133	purpose.133	NOUN
taxlaw-2821	425	17	according	accord	VERB
taxlaw-2821	425	18	to	to	ADP
taxlaw-2821	425	19	the	the	DET
taxlaw-2821	425	20	treasury	treasury	PROPN
taxlaw-2821	425	21	regulation	regulation	NOUN
taxlaw-2821	425	22	,	,	PUNCT
taxlaw-2821	425	23	the	the	DET
taxlaw-2821	425	24	jeopardy	jeopardy	NOUN
taxlaw-2821	425	25	rule	rule	NOUN
taxlaw-2821	425	26	is	be	AUX
taxlaw-2821	425	27	triggered	trigger	VERB
taxlaw-2821	425	28	when	when	SCONJ
taxlaw-2821	425	29	the	the	DET
taxlaw-2821	425	30	“	"	PUNCT
taxlaw-2821	425	31	foundation	foundation	NOUN
taxlaw-2821	425	32	managers	manager	NOUN
taxlaw-2821	425	33	.	.	PUNCT
taxlaw-2821	425	34	.	.	PUNCT
taxlaw-2821	426	1	.	.	PUNCT
taxlaw-2821	427	1	have	have	AUX
taxlaw-2821	427	2	failed	fail	VERB
taxlaw-2821	427	3	to	to	PART
taxlaw-2821	427	4	exercise	exercise	VERB
taxlaw-2821	427	5	ordinary	ordinary	ADJ
taxlaw-2821	427	6	business	business	NOUN
taxlaw-2821	427	7	care	care	NOUN
taxlaw-2821	427	8	and	and	CCONJ
taxlaw-2821	427	9	prudence	prudence	NOUN
taxlaw-2821	427	10	,	,	PUNCT
taxlaw-2821	427	11	under	under	ADP
taxlaw-2821	427	12	the	the	DET
taxlaw-2821	427	13	facts	fact	NOUN
taxlaw-2821	427	14	and	and	CCONJ
taxlaw-2821	427	15	circumstances	circumstance	NOUN
taxlaw-2821	427	16	prevailing	prevail	VERB
taxlaw-2821	427	17	at	at	ADP
taxlaw-2821	427	18	the	the	DET
taxlaw-2821	427	19	time	time	NOUN
taxlaw-2821	427	20	of	of	ADP
taxlaw-2821	427	21	the	the	DET
taxlaw-2821	427	22	investment	investment	NOUN
taxlaw-2821	427	23	,	,	PUNCT
taxlaw-2821	427	24	in	in	ADP
taxlaw-2821	427	25	providing	provide	VERB
taxlaw-2821	427	26	for	for	ADP
taxlaw-2821	427	27	the	the	DET
taxlaw-2821	427	28	longand	longand	NOUN
taxlaw-2821	427	29	short	short	ADJ
taxlaw-2821	427	30	-	-	PUNCT
taxlaw-2821	427	31	term	term	NOUN
taxlaw-2821	427	32	financial	financial	ADJ
taxlaw-2821	427	33	needs	need	NOUN
taxlaw-2821	427	34	of	of	ADP
taxlaw-2821	427	35	the	the	DET
taxlaw-2821	427	36	foundation	foundation	NOUN
taxlaw-2821	427	37	to	to	PART
taxlaw-2821	427	38	carry	carry	VERB
taxlaw-2821	427	39	out	out	ADP
taxlaw-2821	427	40	its	its	PRON
taxlaw-2821	427	41	exempt	exempt	ADJ
taxlaw-2821	427	42	purposes	purpose	NOUN
taxlaw-2821	427	43	.	.	PUNCT
taxlaw-2821	427	44	”134	”134	PUNCT
taxlaw-2821	428	1	the	the	DET
taxlaw-2821	428	2	regulation	regulation	NOUN
taxlaw-2821	428	3	further	far	ADV
taxlaw-2821	428	4	indicates	indicate	VERB
taxlaw-2821	428	5	how	how	SCONJ
taxlaw-2821	428	6	the	the	DET
taxlaw-2821	428	7	standard	standard	NOUN
taxlaw-2821	428	8	of	of	ADP
taxlaw-2821	428	9	care	care	NOUN
taxlaw-2821	428	10	and	and	CCONJ
taxlaw-2821	428	11	prudence	prudence	NOUN
taxlaw-2821	428	12	must	must	AUX
taxlaw-2821	428	13	be	be	AUX
taxlaw-2821	428	14	construed135	construed135	PROPN
taxlaw-2821	428	15	and	and	CCONJ
taxlaw-2821	428	16	how	how	SCONJ
taxlaw-2821	428	17	to	to	PART
taxlaw-2821	428	18	determine	determine	VERB
taxlaw-2821	428	19	whether	whether	SCONJ
taxlaw-2821	428	20	the	the	DET
taxlaw-2821	428	21	investment	investment	NOUN
taxlaw-2821	428	22	of	of	ADP
taxlaw-2821	428	23	a	a	DET
taxlaw-2821	428	24	particular	particular	ADJ
taxlaw-2821	428	25	amount	amount	NOUN
taxlaw-2821	428	26	jeopardizes	jeopardize	VERB
taxlaw-2821	428	27	the	the	DET
taxlaw-2821	428	28	carrying	carry	VERB
taxlaw-2821	428	29	out	out	ADP
taxlaw-2821	428	30	of	of	ADP
taxlaw-2821	428	31	the	the	DET
taxlaw-2821	428	32	exempt	exempt	ADJ
taxlaw-2821	428	33	purposes.136	purposes.136	NOUN
taxlaw-2821	428	34	as	as	ADP
taxlaw-2821	428	35	a	a	DET
taxlaw-2821	428	36	result	result	NOUN
taxlaw-2821	428	37	,	,	PUNCT
taxlaw-2821	428	38	risk	risk	NOUN
taxlaw-2821	428	39	-	-	PUNCT
taxlaw-2821	428	40	averse	averse	ADJ
taxlaw-2821	428	41	foundations	foundation	NOUN
taxlaw-2821	428	42	will	will	AUX
taxlaw-2821	428	43	not	not	PART
taxlaw-2821	428	44	invest	invest	VERB
taxlaw-2821	428	45	in	in	ADP
taxlaw-2821	428	46	social	social	ADJ
taxlaw-2821	428	47	enterprises	enterprise	NOUN
taxlaw-2821	428	48	at	at	ADP
taxlaw-2821	428	49	their	their	PRON
taxlaw-2821	428	50	early	early	ADJ
taxlaw-2821	428	51	or	or	CCONJ
taxlaw-2821	428	52	expansion	expansion	NOUN
taxlaw-2821	428	53	stages	stage	NOUN
taxlaw-2821	428	54	,	,	PUNCT
taxlaw-2821	428	55	as	as	SCONJ
taxlaw-2821	428	56	the	the	DET
taxlaw-2821	428	57	risk	risk	NOUN
taxlaw-2821	428	58	of	of	ADP
taxlaw-2821	428	59	such	such	ADJ
taxlaw-2821	428	60	investment	investment	NOUN
taxlaw-2821	428	61	might	might	AUX
taxlaw-2821	428	62	trigger	trigger	VERB
taxlaw-2821	428	63	the	the	DET
taxlaw-2821	428	64	jeopardy	jeopardy	NOUN
taxlaw-2821	428	65	rule	rule	NOUN
taxlaw-2821	428	66	.	.	PUNCT
taxlaw-2821	429	1	they	they	PRON
taxlaw-2821	429	2	would	would	AUX
taxlaw-2821	429	3	rather	rather	ADV
taxlaw-2821	429	4	invest	invest	VERB
taxlaw-2821	429	5	in	in	ADP
taxlaw-2821	429	6	traditional	traditional	ADJ
taxlaw-2821	429	7	widely	widely	ADV
taxlaw-2821	429	8	127	127	NUM
taxlaw-2821	429	9	i	i	PROPN
taxlaw-2821	429	10	d.	d.	PROPN
taxlaw-2821	429	11	128	128	NUM
taxlaw-2821	429	12	i.r.c	i.r.c	NOUN
taxlaw-2821	429	13	.	.	PUNCT
taxlaw-2821	430	1	§	§	PROPN
taxlaw-2821	430	2	4941	4941	NUM
taxlaw-2821	430	3	(	(	PUNCT
taxlaw-2821	430	4	2012	2012	NUM
taxlaw-2821	430	5	)	)	PUNCT
taxlaw-2821	430	6	.	.	PUNCT
taxlaw-2821	431	1	129	129	NUM
taxlaw-2821	431	2	i.r.c	i.r.c	NOUN
taxlaw-2821	431	3	.	.	PUNCT
taxlaw-2821	432	1	§	§	PROPN
taxlaw-2821	432	2	4943	4943	NUM
taxlaw-2821	432	3	(	(	PUNCT
taxlaw-2821	432	4	2012	2012	NUM
taxlaw-2821	432	5	)	)	PUNCT
taxlaw-2821	432	6	.	.	PUNCT
taxlaw-2821	433	1	130	130	NUM
taxlaw-2821	433	2	i.r.c	i.r.c	NOUN
taxlaw-2821	433	3	.	.	PUNCT
taxlaw-2821	434	1	§	§	PROPN
taxlaw-2821	434	2	4944	4944	NUM
taxlaw-2821	434	3	(	(	PUNCT
taxlaw-2821	434	4	2012	2012	NUM
taxlaw-2821	434	5	)	)	PUNCT
taxlaw-2821	434	6	.	.	PUNCT
taxlaw-2821	435	1	131	131	NUM
taxlaw-2821	435	2	i.r.c	i.r.c	NOUN
taxlaw-2821	435	3	.	.	PUNCT
taxlaw-2821	436	1	§	§	PROPN
taxlaw-2821	436	2	4945	4945	NUM
taxlaw-2821	436	3	(	(	PUNCT
taxlaw-2821	436	4	2012	2012	NUM
taxlaw-2821	436	5	)	)	PUNCT
taxlaw-2821	436	6	.	.	PUNCT
taxlaw-2821	437	1	132	132	NUM
taxlaw-2821	437	2	i.r.c	i.r.c	NOUN
taxlaw-2821	437	3	.	.	PUNCT
taxlaw-2821	438	1	§	§	PROPN
taxlaw-2821	438	2	4945(d)(4	4945(d)(4	NUM
taxlaw-2821	438	3	)	)	PUNCT
taxlaw-2821	438	4	(	(	PUNCT
taxlaw-2821	438	5	2012	2012	NUM
taxlaw-2821	438	6	)	)	PUNCT
taxlaw-2821	438	7	.	.	PUNCT
taxlaw-2821	439	1	133	133	NUM
taxlaw-2821	439	2	i.r.c	i.r.c	NOUN
taxlaw-2821	439	3	.	.	PUNCT
taxlaw-2821	440	1	§	§	PROPN
taxlaw-2821	440	2	4944	4944	NUM
taxlaw-2821	440	3	(	(	PUNCT
taxlaw-2821	440	4	2012	2012	NUM
taxlaw-2821	440	5	)	)	PUNCT
taxlaw-2821	440	6	.	.	PUNCT
taxlaw-2821	441	1	this	this	DET
taxlaw-2821	441	2	tax	tax	NOUN
taxlaw-2821	441	3	is	be	AUX
taxlaw-2821	441	4	equal	equal	ADJ
taxlaw-2821	441	5	to	to	ADP
taxlaw-2821	441	6	10	10	NUM
taxlaw-2821	441	7	percent	percent	NOUN
taxlaw-2821	441	8	of	of	ADP
taxlaw-2821	441	9	the	the	DET
taxlaw-2821	441	10	amount	amount	NOUN
taxlaw-2821	441	11	so	so	ADV
taxlaw-2821	441	12	invested	invest	VERB
taxlaw-2821	441	13	for	for	ADP
taxlaw-2821	441	14	each	each	DET
taxlaw-2821	441	15	year	year	NOUN
taxlaw-2821	441	16	in	in	ADP
taxlaw-2821	441	17	the	the	DET
taxlaw-2821	441	18	taxable	taxable	ADJ
taxlaw-2821	441	19	period	period	NOUN
taxlaw-2821	441	20	,	,	PUNCT
taxlaw-2821	441	21	and	and	CCONJ
taxlaw-2821	441	22	a	a	DET
taxlaw-2821	441	23	penalty	penalty	NOUN
taxlaw-2821	441	24	is	be	AUX
taxlaw-2821	441	25	also	also	ADV
taxlaw-2821	441	26	imposed	impose	VERB
taxlaw-2821	441	27	on	on	ADP
taxlaw-2821	441	28	any	any	DET
taxlaw-2821	441	29	foundation	foundation	NOUN
taxlaw-2821	441	30	manager	manager	NOUN
taxlaw-2821	441	31	that	that	PRON
taxlaw-2821	441	32	knowingly	knowingly	ADV
taxlaw-2821	441	33	participated	participate	VERB
taxlaw-2821	441	34	in	in	ADP
taxlaw-2821	441	35	the	the	DET
taxlaw-2821	441	36	jeopardy	jeopardy	NOUN
taxlaw-2821	441	37	investment	investment	NOUN
taxlaw-2821	441	38	.	.	PUNCT
taxlaw-2821	442	1	additional	additional	ADJ
taxlaw-2821	442	2	taxes	taxis	NOUN
taxlaw-2821	442	3	can	can	AUX
taxlaw-2821	442	4	be	be	AUX
taxlaw-2821	442	5	triggered	trigger	VERB
taxlaw-2821	442	6	as	as	ADV
taxlaw-2821	442	7	well	well	ADV
taxlaw-2821	442	8	if	if	SCONJ
taxlaw-2821	442	9	the	the	DET
taxlaw-2821	442	10	foundation	foundation	NOUN
taxlaw-2821	442	11	does	do	AUX
taxlaw-2821	442	12	not	not	PART
taxlaw-2821	442	13	take	take	VERB
taxlaw-2821	442	14	remedial	remedial	ADJ
taxlaw-2821	442	15	measures	measure	NOUN
taxlaw-2821	442	16	.	.	PUNCT
taxlaw-2821	443	1	i	i	PRON
taxlaw-2821	443	2	d.	d.	PROPN
taxlaw-2821	443	3	134	134	NUM
taxlaw-2821	443	4	treas	trea	NOUN
taxlaw-2821	443	5	.	.	PUNCT
taxlaw-2821	444	1	reg	reg	PROPN
taxlaw-2821	444	2	.	.	PUNCT
taxlaw-2821	445	1	§	§	PROPN
taxlaw-2821	445	2	53.4944	53.4944	NUM
taxlaw-2821	445	3	-	-	SYM
taxlaw-2821	445	4	1(a)(2	1(a)(2	NUM
taxlaw-2821	445	5	)	)	PUNCT
taxlaw-2821	445	6	(	(	PUNCT
taxlaw-2821	445	7	1973	1973	NUM
taxlaw-2821	445	8	)	)	PUNCT
taxlaw-2821	445	9	.	.	PUNCT
taxlaw-2821	446	1	135	135	NUM
taxlaw-2821	447	1	i	i	PRON
taxlaw-2821	447	2	d.	d.	PROPN
taxlaw-2821	447	3	(	(	PUNCT
taxlaw-2821	447	4	“	"	PUNCT
taxlaw-2821	447	5	in	in	ADP
taxlaw-2821	447	6	the	the	DET
taxlaw-2821	447	7	exercise	exercise	NOUN
taxlaw-2821	447	8	of	of	ADP
taxlaw-2821	447	9	the	the	DET
taxlaw-2821	447	10	requisite	requisite	ADJ
taxlaw-2821	447	11	standard	standard	NOUN
taxlaw-2821	447	12	of	of	ADP
taxlaw-2821	447	13	care	care	NOUN
taxlaw-2821	447	14	and	and	CCONJ
taxlaw-2821	447	15	prudence	prudence	NOUN
taxlaw-2821	447	16	the	the	DET
taxlaw-2821	447	17	foundation	foundation	NOUN
taxlaw-2821	447	18	managers	manager	NOUN
taxlaw-2821	447	19	may	may	AUX
taxlaw-2821	447	20	take	take	VERB
taxlaw-2821	447	21	into	into	ADP
taxlaw-2821	447	22	account	account	NOUN
taxlaw-2821	447	23	the	the	DET
taxlaw-2821	447	24	expected	expect	VERB
taxlaw-2821	447	25	return	return	NOUN
taxlaw-2821	447	26	(	(	PUNCT
taxlaw-2821	447	27	including	include	VERB
taxlaw-2821	447	28	both	both	CCONJ
taxlaw-2821	447	29	income	income	NOUN
taxlaw-2821	447	30	and	and	CCONJ
taxlaw-2821	447	31	appreciation	appreciation	NOUN
taxlaw-2821	447	32	of	of	ADP
taxlaw-2821	447	33	capital	capital	NOUN
taxlaw-2821	447	34	)	)	PUNCT
taxlaw-2821	447	35	,	,	PUNCT
taxlaw-2821	447	36	the	the	DET
taxlaw-2821	447	37	risks	risk	NOUN
taxlaw-2821	447	38	of	of	ADP
taxlaw-2821	447	39	rising	rise	VERB
taxlaw-2821	447	40	and	and	CCONJ
taxlaw-2821	447	41	falling	fall	VERB
taxlaw-2821	447	42	price	price	NOUN
taxlaw-2821	447	43	levels	level	NOUN
taxlaw-2821	447	44	,	,	PUNCT
taxlaw-2821	447	45	and	and	CCONJ
taxlaw-2821	447	46	the	the	DET
taxlaw-2821	447	47	need	need	NOUN
taxlaw-2821	447	48	for	for	ADP
taxlaw-2821	447	49	diversification	diversification	NOUN
taxlaw-2821	447	50	within	within	ADP
taxlaw-2821	447	51	the	the	DET
taxlaw-2821	447	52	investment	investment	NOUN
taxlaw-2821	447	53	portfolio	portfolio	NOUN
taxlaw-2821	447	54	(	(	PUNCT
taxlaw-2821	447	55	for	for	ADP
taxlaw-2821	447	56	example	example	NOUN
taxlaw-2821	447	57	,	,	PUNCT
taxlaw-2821	447	58	with	with	ADP
taxlaw-2821	447	59	respect	respect	NOUN
taxlaw-2821	447	60	to	to	ADP
taxlaw-2821	447	61	type	type	NOUN
taxlaw-2821	447	62	of	of	ADP
taxlaw-2821	447	63	security	security	NOUN
taxlaw-2821	447	64	,	,	PUNCT
taxlaw-2821	447	65	type	type	NOUN
taxlaw-2821	447	66	of	of	ADP
taxlaw-2821	447	67	industry	industry	NOUN
taxlaw-2821	447	68	,	,	PUNCT
taxlaw-2821	447	69	maturity	maturity	NOUN
taxlaw-2821	447	70	of	of	ADP
taxlaw-2821	447	71	company	company	NOUN
taxlaw-2821	447	72	,	,	PUNCT
taxlaw-2821	447	73	degree	degree	NOUN
taxlaw-2821	447	74	of	of	ADP
taxlaw-2821	447	75	risk	risk	NOUN
taxlaw-2821	447	76	and	and	CCONJ
taxlaw-2821	447	77	potential	potential	NOUN
taxlaw-2821	447	78	for	for	ADP
taxlaw-2821	447	79	return	return	NOUN
taxlaw-2821	447	80	)	)	PUNCT
taxlaw-2821	447	81	.	.	PUNCT
taxlaw-2821	447	82	”	"	PUNCT
taxlaw-2821	447	83	)	)	PUNCT
taxlaw-2821	447	84	.	.	PUNCT
taxlaw-2821	448	1	136	136	NUM
taxlaw-2821	449	1	i	i	PRON
taxlaw-2821	449	2	d.	d.	PROPN
taxlaw-2821	449	3	(	(	PUNCT
taxlaw-2821	449	4	“	"	PUNCT
taxlaw-2821	449	5	the	the	DET
taxlaw-2821	449	6	determination	determination	NOUN
taxlaw-2821	449	7	whether	whether	SCONJ
taxlaw-2821	449	8	the	the	DET
taxlaw-2821	449	9	investment	investment	NOUN
taxlaw-2821	449	10	of	of	ADP
taxlaw-2821	449	11	a	a	DET
taxlaw-2821	449	12	particular	particular	ADJ
taxlaw-2821	449	13	amount	amount	NOUN
taxlaw-2821	449	14	jeopardizes	jeopardize	VERB
taxlaw-2821	449	15	the	the	DET
taxlaw-2821	449	16	carrying	carry	VERB
taxlaw-2821	449	17	out	out	ADP
taxlaw-2821	449	18	of	of	ADP
taxlaw-2821	449	19	the	the	DET
taxlaw-2821	449	20	exempt	exempt	ADJ
taxlaw-2821	449	21	purposes	purpose	NOUN
taxlaw-2821	449	22	of	of	ADP
taxlaw-2821	449	23	a	a	DET
taxlaw-2821	449	24	foundation	foundation	NOUN
taxlaw-2821	449	25	shall	shall	AUX
taxlaw-2821	449	26	be	be	AUX
taxlaw-2821	449	27	made	make	VERB
taxlaw-2821	449	28	on	on	ADP
taxlaw-2821	449	29	an	an	DET
taxlaw-2821	449	30	investment	investment	NOUN
taxlaw-2821	449	31	by	by	ADP
taxlaw-2821	449	32	investment	investment	NOUN
taxlaw-2821	449	33	basis	basis	NOUN
taxlaw-2821	449	34	,	,	PUNCT
taxlaw-2821	449	35	in	in	ADP
taxlaw-2821	449	36	each	each	DET
taxlaw-2821	449	37	case	case	NOUN
taxlaw-2821	449	38	taking	take	VERB
taxlaw-2821	449	39	into	into	ADP
taxlaw-2821	449	40	account	account	NOUN
taxlaw-2821	449	41	the	the	DET
taxlaw-2821	449	42	foundation	foundation	NOUN
taxlaw-2821	449	43	's	's	PART
taxlaw-2821	449	44	portfolio	portfolio	NOUN
taxlaw-2821	449	45	as	as	ADP
taxlaw-2821	449	46	a	a	DET
taxlaw-2821	449	47	whole	whole	NOUN
taxlaw-2821	449	48	.	.	PUNCT
taxlaw-2821	450	1	no	no	DET
taxlaw-2821	450	2	category	category	NOUN
taxlaw-2821	450	3	of	of	ADP
taxlaw-2821	450	4	investments	investment	NOUN
taxlaw-2821	450	5	shall	shall	AUX
taxlaw-2821	450	6	be	be	AUX
taxlaw-2821	450	7	treated	treat	VERB
taxlaw-2821	450	8	as	as	ADP
taxlaw-2821	450	9	a	a	DET
taxlaw-2821	450	10	per	per	X
taxlaw-2821	450	11	se	se	X
taxlaw-2821	450	12	violation	violation	NOUN
taxlaw-2821	450	13	of	of	ADP
taxlaw-2821	450	14	section	section	NOUN
taxlaw-2821	450	15	4944	4944	NUM
taxlaw-2821	450	16	.	.	PUNCT
taxlaw-2821	450	17	”	"	PUNCT
taxlaw-2821	450	18	)	)	PUNCT
taxlaw-2821	450	19	.	.	PUNCT
taxlaw-2821	451	1	118	118	NUM
taxlaw-2821	451	2	columbia	columbia	PROPN
taxlaw-2821	451	3	journal	journal	PROPN
taxlaw-2821	451	4	of	of	ADP
taxlaw-2821	451	5	tax	tax	NOUN
taxlaw-2821	451	6	law	law	NOUN
taxlaw-2821	451	7	[	[	X
taxlaw-2821	451	8	vol.5:100	vol.5:100	PROPN
taxlaw-2821	451	9	held	hold	VERB
taxlaw-2821	451	10	corporations	corporation	NOUN
taxlaw-2821	451	11	,	,	PUNCT
taxlaw-2821	451	12	which	which	PRON
taxlaw-2821	451	13	although	although	SCONJ
taxlaw-2821	451	14	not	not	PART
taxlaw-2821	451	15	particularly	particularly	ADV
taxlaw-2821	451	16	committed	commit	VERB
taxlaw-2821	451	17	to	to	ADP
taxlaw-2821	451	18	public	public	ADJ
taxlaw-2821	451	19	welfare	welfare	NOUN
taxlaw-2821	451	20	offer	offer	VERB
taxlaw-2821	451	21	a	a	DET
taxlaw-2821	451	22	secure	secure	ADJ
taxlaw-2821	451	23	return	return	NOUN
taxlaw-2821	451	24	on	on	ADP
taxlaw-2821	451	25	investment	investment	NOUN
taxlaw-2821	451	26	.	.	PUNCT
taxlaw-2821	452	1	the	the	DET
taxlaw-2821	452	2	treasury	treasury	PROPN
taxlaw-2821	452	3	regulation	regulation	NOUN
taxlaw-2821	452	4	clearly	clearly	ADV
taxlaw-2821	452	5	illustrates	illustrate	VERB
taxlaw-2821	452	6	this	this	DET
taxlaw-2821	452	7	point	point	NOUN
taxlaw-2821	452	8	in	in	ADP
taxlaw-2821	452	9	the	the	DET
taxlaw-2821	452	10	example	example	NOUN
taxlaw-2821	452	11	(	(	PUNCT
taxlaw-2821	452	12	1	1	NUM
taxlaw-2821	452	13	)	)	PUNCT
taxlaw-2821	452	14	,	,	PUNCT
taxlaw-2821	452	15	which	which	PRON
taxlaw-2821	452	16	provides	provide	VERB
taxlaw-2821	452	17	:	:	PUNCT
taxlaw-2821	452	18	a	a	PRON
taxlaw-2821	452	19	is	be	AUX
taxlaw-2821	452	20	a	a	DET
taxlaw-2821	452	21	foundation	foundation	NOUN
taxlaw-2821	452	22	manager	manager	NOUN
taxlaw-2821	452	23	of	of	ADP
taxlaw-2821	452	24	b	b	PROPN
taxlaw-2821	452	25	,	,	PUNCT
taxlaw-2821	452	26	a	a	DET
taxlaw-2821	452	27	private	private	ADJ
taxlaw-2821	452	28	foundation	foundation	NOUN
taxlaw-2821	452	29	with	with	ADP
taxlaw-2821	452	30	assets	asset	NOUN
taxlaw-2821	452	31	of	of	ADP
taxlaw-2821	452	32	$	$	SYM
taxlaw-2821	452	33	100,000	100,000	NUM
taxlaw-2821	452	34	.	.	PUNCT
taxlaw-2821	453	1	a	a	DET
taxlaw-2821	453	2	approves	approve	VERB
taxlaw-2821	453	3	the	the	DET
taxlaw-2821	453	4	following	follow	VERB
taxlaw-2821	453	5	three	three	NUM
taxlaw-2821	453	6	investments	investment	NOUN
taxlaw-2821	453	7	by	by	ADP
taxlaw-2821	453	8	b	b	PROPN
taxlaw-2821	453	9	after	after	ADP
taxlaw-2821	453	10	taking	take	VERB
taxlaw-2821	453	11	into	into	ADP
taxlaw-2821	453	12	account	account	NOUN
taxlaw-2821	453	13	with	with	ADP
taxlaw-2821	453	14	respect	respect	NOUN
taxlaw-2821	453	15	to	to	ADP
taxlaw-2821	453	16	each	each	PRON
taxlaw-2821	453	17	of	of	ADP
taxlaw-2821	453	18	them	they	PRON
taxlaw-2821	453	19	b	b	PROPN
taxlaw-2821	453	20	's	's	PART
taxlaw-2821	453	21	portfolio	portfolio	NOUN
taxlaw-2821	453	22	as	as	ADP
taxlaw-2821	453	23	a	a	DET
taxlaw-2821	453	24	whole	whole	NOUN
taxlaw-2821	453	25	:	:	PUNCT
taxlaw-2821	453	26	(	(	PUNCT
taxlaw-2821	453	27	1	1	X
taxlaw-2821	453	28	)	)	PUNCT
taxlaw-2821	453	29	an	an	DET
taxlaw-2821	453	30	investment	investment	NOUN
taxlaw-2821	453	31	of	of	ADP
taxlaw-2821	453	32	$	$	SYM
taxlaw-2821	453	33	5,000	5,000	NUM
taxlaw-2821	453	34	in	in	ADP
taxlaw-2821	453	35	the	the	DET
taxlaw-2821	453	36	common	common	ADJ
taxlaw-2821	453	37	stock	stock	NOUN
taxlaw-2821	453	38	of	of	ADP
taxlaw-2821	453	39	corporation	corporation	NOUN
taxlaw-2821	453	40	x	x	ADP
taxlaw-2821	453	41	;	;	PUNCT
taxlaw-2821	453	42	(	(	PUNCT
taxlaw-2821	453	43	2	2	X
taxlaw-2821	453	44	)	)	PUNCT
taxlaw-2821	453	45	an	an	DET
taxlaw-2821	453	46	investment	investment	NOUN
taxlaw-2821	453	47	of	of	ADP
taxlaw-2821	453	48	$	$	SYM
taxlaw-2821	453	49	10,000	10,000	NUM
taxlaw-2821	453	50	in	in	ADP
taxlaw-2821	453	51	the	the	DET
taxlaw-2821	453	52	common	common	ADJ
taxlaw-2821	453	53	stock	stock	NOUN
taxlaw-2821	453	54	of	of	ADP
taxlaw-2821	453	55	corporation	corporation	PROPN
taxlaw-2821	453	56	y	y	PROPN
taxlaw-2821	453	57	;	;	PUNCT
taxlaw-2821	453	58	and	and	CCONJ
taxlaw-2821	453	59	(	(	PUNCT
taxlaw-2821	453	60	3	3	X
taxlaw-2821	453	61	)	)	PUNCT
taxlaw-2821	453	62	an	an	DET
taxlaw-2821	453	63	investment	investment	NOUN
taxlaw-2821	453	64	of	of	ADP
taxlaw-2821	453	65	$	$	SYM
taxlaw-2821	453	66	8,000	8,000	NUM
taxlaw-2821	453	67	in	in	ADP
taxlaw-2821	453	68	the	the	DET
taxlaw-2821	453	69	common	common	ADJ
taxlaw-2821	453	70	stock	stock	NOUN
taxlaw-2821	453	71	of	of	ADP
taxlaw-2821	453	72	corporation	corporation	NOUN
taxlaw-2821	453	73	z.	z.	PROPN
taxlaw-2821	453	74	corporation	corporation	PROPN
taxlaw-2821	453	75	x	x	PROPN
taxlaw-2821	453	76	has	have	AUX
taxlaw-2821	453	77	been	be	AUX
taxlaw-2821	453	78	in	in	ADP
taxlaw-2821	453	79	business	business	NOUN
taxlaw-2821	453	80	a	a	DET
taxlaw-2821	453	81	considerable	considerable	ADJ
taxlaw-2821	453	82	time	time	NOUN
taxlaw-2821	453	83	,	,	PUNCT
taxlaw-2821	453	84	its	its	PRON
taxlaw-2821	453	85	record	record	NOUN
taxlaw-2821	453	86	of	of	ADP
taxlaw-2821	453	87	earnings	earning	NOUN
taxlaw-2821	453	88	is	be	AUX
taxlaw-2821	453	89	good	good	ADJ
taxlaw-2821	453	90	and	and	CCONJ
taxlaw-2821	453	91	there	there	PRON
taxlaw-2821	453	92	is	be	VERB
taxlaw-2821	453	93	no	no	DET
taxlaw-2821	453	94	reason	reason	NOUN
taxlaw-2821	453	95	to	to	PART
taxlaw-2821	453	96	anticipate	anticipate	VERB
taxlaw-2821	453	97	a	a	DET
taxlaw-2821	453	98	diminution	diminution	NOUN
taxlaw-2821	453	99	of	of	ADP
taxlaw-2821	453	100	its	its	PRON
taxlaw-2821	453	101	earnings	earning	NOUN
taxlaw-2821	453	102	.	.	PUNCT
taxlaw-2821	454	1	corporation	corporation	NOUN
taxlaw-2821	454	2	y	y	PROPN
taxlaw-2821	454	3	has	have	VERB
taxlaw-2821	454	4	a	a	DET
taxlaw-2821	454	5	promising	promising	ADJ
taxlaw-2821	454	6	product	product	NOUN
taxlaw-2821	454	7	,	,	PUNCT
taxlaw-2821	454	8	has	have	AUX
taxlaw-2821	454	9	had	have	VERB
taxlaw-2821	454	10	earnings	earning	NOUN
taxlaw-2821	454	11	in	in	ADP
taxlaw-2821	454	12	some	some	DET
taxlaw-2821	454	13	years	year	NOUN
taxlaw-2821	454	14	and	and	CCONJ
taxlaw-2821	454	15	substantial	substantial	ADJ
taxlaw-2821	454	16	losses	loss	NOUN
taxlaw-2821	454	17	in	in	ADP
taxlaw-2821	454	18	others	other	NOUN
taxlaw-2821	454	19	,	,	PUNCT
taxlaw-2821	454	20	has	have	AUX
taxlaw-2821	454	21	never	never	ADV
taxlaw-2821	454	22	paid	pay	VERB
taxlaw-2821	454	23	a	a	DET
taxlaw-2821	454	24	dividend	dividend	NOUN
taxlaw-2821	454	25	,	,	PUNCT
taxlaw-2821	454	26	and	and	CCONJ
taxlaw-2821	454	27	is	be	AUX
taxlaw-2821	454	28	widely	widely	ADV
taxlaw-2821	454	29	reported	report	VERB
taxlaw-2821	454	30	in	in	ADP
taxlaw-2821	454	31	investment	investment	NOUN
taxlaw-2821	454	32	advisory	advisory	ADJ
taxlaw-2821	454	33	services	service	NOUN
taxlaw-2821	454	34	as	as	SCONJ
taxlaw-2821	454	35	seriously	seriously	ADV
taxlaw-2821	454	36	undercapitalized	undercapitalized	ADJ
taxlaw-2821	454	37	.	.	PUNCT
taxlaw-2821	455	1	corporation	corporation	NOUN
taxlaw-2821	455	2	z	z	PROPN
taxlaw-2821	455	3	has	have	AUX
taxlaw-2821	455	4	been	be	AUX
taxlaw-2821	455	5	in	in	ADP
taxlaw-2821	455	6	business	business	NOUN
taxlaw-2821	455	7	a	a	DET
taxlaw-2821	455	8	short	short	ADJ
taxlaw-2821	455	9	period	period	NOUN
taxlaw-2821	455	10	of	of	ADP
taxlaw-2821	455	11	time	time	NOUN
taxlaw-2821	455	12	and	and	CCONJ
taxlaw-2821	455	13	manufactures	manufacture	VERB
taxlaw-2821	455	14	a	a	DET
taxlaw-2821	455	15	product	product	NOUN
taxlaw-2821	455	16	that	that	PRON
taxlaw-2821	455	17	is	be	AUX
taxlaw-2821	455	18	new	new	ADJ
taxlaw-2821	455	19	,	,	PUNCT
taxlaw-2821	455	20	is	be	AUX
taxlaw-2821	455	21	not	not	PART
taxlaw-2821	455	22	sold	sell	VERB
taxlaw-2821	455	23	by	by	ADP
taxlaw-2821	455	24	others	other	NOUN
taxlaw-2821	455	25	,	,	PUNCT
taxlaw-2821	455	26	and	and	CCONJ
taxlaw-2821	455	27	must	must	AUX
taxlaw-2821	455	28	compete	compete	VERB
taxlaw-2821	455	29	with	with	ADP
taxlaw-2821	455	30	a	a	DET
taxlaw-2821	455	31	well	well	ADV
taxlaw-2821	455	32	-	-	PUNCT
taxlaw-2821	455	33	established	establish	VERB
taxlaw-2821	455	34	alternative	alternative	ADJ
taxlaw-2821	455	35	product	product	NOUN
taxlaw-2821	455	36	that	that	PRON
taxlaw-2821	455	37	serves	serve	VERB
taxlaw-2821	455	38	the	the	DET
taxlaw-2821	455	39	same	same	ADJ
taxlaw-2821	455	40	purpose	purpose	NOUN
taxlaw-2821	455	41	.	.	PUNCT
taxlaw-2821	456	1	z	z	PRON
taxlaw-2821	456	2	's	's	PART
taxlaw-2821	456	3	stock	stock	NOUN
taxlaw-2821	456	4	is	be	AUX
taxlaw-2821	456	5	classified	classify	VERB
taxlaw-2821	456	6	as	as	ADP
taxlaw-2821	456	7	a	a	DET
taxlaw-2821	456	8	high	high	ADJ
taxlaw-2821	456	9	-	-	PUNCT
taxlaw-2821	456	10	risk	risk	NOUN
taxlaw-2821	456	11	investment	investment	NOUN
taxlaw-2821	456	12	by	by	ADP
taxlaw-2821	456	13	most	most	ADJ
taxlaw-2821	456	14	investment	investment	NOUN
taxlaw-2821	456	15	advisory	advisory	ADJ
taxlaw-2821	456	16	services	service	NOUN
taxlaw-2821	456	17	with	with	ADP
taxlaw-2821	456	18	the	the	DET
taxlaw-2821	456	19	possibility	possibility	NOUN
taxlaw-2821	456	20	of	of	ADP
taxlaw-2821	456	21	substantial	substantial	ADJ
taxlaw-2821	456	22	long	long	ADJ
taxlaw-2821	456	23	-	-	PUNCT
taxlaw-2821	456	24	term	term	NOUN
taxlaw-2821	456	25	appreciation	appreciation	NOUN
taxlaw-2821	456	26	but	but	CCONJ
taxlaw-2821	456	27	with	with	ADP
taxlaw-2821	456	28	little	little	ADJ
taxlaw-2821	456	29	prospect	prospect	NOUN
taxlaw-2821	456	30	of	of	ADP
taxlaw-2821	456	31	a	a	DET
taxlaw-2821	456	32	current	current	ADJ
taxlaw-2821	456	33	return	return	NOUN
taxlaw-2821	456	34	.	.	PUNCT
taxlaw-2821	457	1	a	a	PRON
taxlaw-2821	457	2	has	have	AUX
taxlaw-2821	457	3	studied	study	VERB
taxlaw-2821	457	4	the	the	DET
taxlaw-2821	457	5	records	record	NOUN
taxlaw-2821	457	6	of	of	ADP
taxlaw-2821	457	7	the	the	DET
taxlaw-2821	457	8	three	three	NUM
taxlaw-2821	457	9	corporations	corporation	NOUN
taxlaw-2821	457	10	and	and	CCONJ
taxlaw-2821	457	11	knows	know	VERB
taxlaw-2821	457	12	the	the	DET
taxlaw-2821	457	13	foregoing	forego	VERB
taxlaw-2821	457	14	facts	fact	NOUN
taxlaw-2821	457	15	.	.	PUNCT
taxlaw-2821	458	1	in	in	ADP
taxlaw-2821	458	2	each	each	DET
taxlaw-2821	458	3	case	case	NOUN
taxlaw-2821	458	4	the	the	DET
taxlaw-2821	458	5	price	price	NOUN
taxlaw-2821	458	6	per	per	ADP
taxlaw-2821	458	7	share	share	NOUN
taxlaw-2821	458	8	of	of	ADP
taxlaw-2821	458	9	common	common	ADJ
taxlaw-2821	458	10	stock	stock	NOUN
taxlaw-2821	458	11	purchased	purchase	VERB
taxlaw-2821	458	12	by	by	ADP
taxlaw-2821	458	13	b	b	PROPN
taxlaw-2821	458	14	is	be	AUX
taxlaw-2821	458	15	favorable	favorable	ADJ
taxlaw-2821	458	16	to	to	PART
taxlaw-2821	458	17	b.	b.	VERB
taxlaw-2821	458	18	under	under	ADP
taxlaw-2821	458	19	the	the	DET
taxlaw-2821	458	20	standards	standard	NOUN
taxlaw-2821	458	21	of	of	ADP
taxlaw-2821	458	22	paragraph	paragraph	NOUN
taxlaw-2821	458	23	(	(	PUNCT
taxlaw-2821	458	24	a)(2)(i	a)(2)(i	NOUN
taxlaw-2821	458	25	)	)	PUNCT
taxlaw-2821	458	26	of	of	ADP
taxlaw-2821	458	27	this	this	DET
taxlaw-2821	458	28	section	section	NOUN
taxlaw-2821	458	29	,	,	PUNCT
taxlaw-2821	458	30	the	the	DET
taxlaw-2821	458	31	investment	investment	NOUN
taxlaw-2821	458	32	of	of	ADP
taxlaw-2821	458	33	$	$	SYM
taxlaw-2821	458	34	10,000	10,000	NUM
taxlaw-2821	458	35	in	in	ADP
taxlaw-2821	458	36	the	the	DET
taxlaw-2821	458	37	common	common	ADJ
taxlaw-2821	458	38	stock	stock	NOUN
taxlaw-2821	458	39	of	of	ADP
taxlaw-2821	458	40	y	y	PROPN
taxlaw-2821	458	41	and	and	CCONJ
taxlaw-2821	458	42	the	the	DET
taxlaw-2821	458	43	investment	investment	NOUN
taxlaw-2821	458	44	of	of	ADP
taxlaw-2821	458	45	$	$	SYM
taxlaw-2821	458	46	8,000	8,000	NUM
taxlaw-2821	458	47	in	in	ADP
taxlaw-2821	458	48	the	the	DET
taxlaw-2821	458	49	common	common	ADJ
taxlaw-2821	458	50	stock	stock	NOUN
taxlaw-2821	458	51	of	of	ADP
taxlaw-2821	458	52	z	z	NOUN
taxlaw-2821	458	53	may	may	AUX
taxlaw-2821	458	54	be	be	AUX
taxlaw-2821	458	55	classified	classify	VERB
taxlaw-2821	458	56	as	as	ADP
taxlaw-2821	458	57	jeopardizing	jeopardize	VERB
taxlaw-2821	458	58	investments	investment	NOUN
taxlaw-2821	458	59	,	,	PUNCT
taxlaw-2821	458	60	while	while	SCONJ
taxlaw-2821	458	61	the	the	DET
taxlaw-2821	458	62	investment	investment	NOUN
taxlaw-2821	458	63	of	of	ADP
taxlaw-2821	458	64	$	$	SYM
taxlaw-2821	458	65	5,000	5,000	NUM
taxlaw-2821	458	66	in	in	ADP
taxlaw-2821	458	67	the	the	DET
taxlaw-2821	458	68	common	common	ADJ
taxlaw-2821	458	69	stock	stock	NOUN
taxlaw-2821	458	70	of	of	ADP
taxlaw-2821	458	71	x	x	PRON
taxlaw-2821	458	72	will	will	AUX
taxlaw-2821	458	73	not	not	PART
taxlaw-2821	458	74	be	be	AUX
taxlaw-2821	458	75	so	so	ADV
taxlaw-2821	458	76	classified	classified	ADJ
taxlaw-2821	458	77	.	.	PUNCT
taxlaw-2821	459	1	b	b	X
taxlaw-2821	459	2	would	would	AUX
taxlaw-2821	459	3	then	then	ADV
taxlaw-2821	459	4	be	be	AUX
taxlaw-2821	459	5	liable	liable	ADJ
taxlaw-2821	459	6	for	for	ADP
taxlaw-2821	459	7	an	an	DET
taxlaw-2821	459	8	initial	initial	ADJ
taxlaw-2821	459	9	tax	tax	NOUN
taxlaw-2821	459	10	of	of	ADP
taxlaw-2821	459	11	$	$	SYM
taxlaw-2821	459	12	500	500	NUM
taxlaw-2821	459	13	(	(	PUNCT
taxlaw-2821	459	14	i.e.	i.e.	X
taxlaw-2821	459	15	,	,	PUNCT
taxlaw-2821	459	16	5	5	NUM
taxlaw-2821	459	17	percent	percent	NOUN
taxlaw-2821	459	18	of	of	ADP
taxlaw-2821	459	19	$	$	SYM
taxlaw-2821	459	20	10,000	10,000	NUM
taxlaw-2821	459	21	)	)	PUNCT
taxlaw-2821	459	22	for	for	ADP
taxlaw-2821	459	23	each	each	DET
taxlaw-2821	459	24	year	year	NOUN
taxlaw-2821	459	25	(	(	PUNCT
taxlaw-2821	459	26	or	or	CCONJ
taxlaw-2821	459	27	part	part	NOUN
taxlaw-2821	459	28	thereof	thereof	ADV
taxlaw-2821	459	29	)	)	PUNCT
taxlaw-2821	459	30	in	in	ADP
taxlaw-2821	459	31	the	the	DET
taxlaw-2821	459	32	taxable	taxable	ADJ
taxlaw-2821	459	33	period	period	NOUN
taxlaw-2821	459	34	for	for	ADP
taxlaw-2821	459	35	the	the	DET
taxlaw-2821	459	36	investment	investment	NOUN
taxlaw-2821	459	37	in	in	ADP
taxlaw-2821	459	38	y	y	PROPN
taxlaw-2821	459	39	,	,	PUNCT
taxlaw-2821	459	40	and	and	CCONJ
taxlaw-2821	459	41	an	an	DET
taxlaw-2821	459	42	initial	initial	ADJ
taxlaw-2821	459	43	tax	tax	NOUN
taxlaw-2821	459	44	of	of	ADP
taxlaw-2821	459	45	$	$	SYM
taxlaw-2821	459	46	400	400	NUM
taxlaw-2821	459	47	(	(	PUNCT
taxlaw-2821	459	48	i.e.	i.e.	X
taxlaw-2821	459	49	,	,	PUNCT
taxlaw-2821	459	50	5	5	NUM
taxlaw-2821	459	51	percent	percent	NOUN
taxlaw-2821	459	52	of	of	ADP
taxlaw-2821	459	53	$	$	SYM
taxlaw-2821	459	54	8,000	8,000	NUM
taxlaw-2821	459	55	)	)	PUNCT
taxlaw-2821	459	56	for	for	ADP
taxlaw-2821	459	57	each	each	DET
taxlaw-2821	459	58	year	year	NOUN
taxlaw-2821	459	59	(	(	PUNCT
taxlaw-2821	459	60	or	or	CCONJ
taxlaw-2821	459	61	part	part	NOUN
taxlaw-2821	459	62	thereof	thereof	ADV
taxlaw-2821	459	63	)	)	PUNCT
taxlaw-2821	459	64	in	in	ADP
taxlaw-2821	459	65	the	the	DET
taxlaw-2821	459	66	taxable	taxable	ADJ
taxlaw-2821	459	67	period	period	NOUN
taxlaw-2821	459	68	for	for	ADP
taxlaw-2821	459	69	the	the	DET
taxlaw-2821	459	70	investment	investment	NOUN
taxlaw-2821	459	71	in	in	ADP
taxlaw-2821	459	72	z.	z.	PROPN
taxlaw-2821	459	73	further	far	ADV
taxlaw-2821	459	74	,	,	PUNCT
taxlaw-2821	459	75	since	since	SCONJ
taxlaw-2821	459	76	a	a	DET
taxlaw-2821	459	77	had	have	AUX
taxlaw-2821	459	78	actual	actual	ADJ
taxlaw-2821	459	79	knowledge	knowledge	NOUN
taxlaw-2821	459	80	that	that	SCONJ
taxlaw-2821	459	81	the	the	DET
taxlaw-2821	459	82	investments	investment	NOUN
taxlaw-2821	459	83	in	in	ADP
taxlaw-2821	459	84	the	the	DET
taxlaw-2821	459	85	common	common	ADJ
taxlaw-2821	459	86	stock	stock	NOUN
taxlaw-2821	459	87	of	of	ADP
taxlaw-2821	459	88	y	y	PROPN
taxlaw-2821	459	89	and	and	CCONJ
taxlaw-2821	459	90	z	z	PROPN
taxlaw-2821	459	91	were	be	AUX
taxlaw-2821	459	92	jeopardizing	jeopardize	VERB
taxlaw-2821	459	93	investments	investment	NOUN
taxlaw-2821	459	94	,	,	PUNCT
taxlaw-2821	459	95	a	a	PRON
taxlaw-2821	459	96	would	would	AUX
taxlaw-2821	459	97	then	then	ADV
taxlaw-2821	459	98	be	be	AUX
taxlaw-2821	459	99	liable	liable	ADJ
taxlaw-2821	459	100	for	for	ADP
taxlaw-2821	459	101	the	the	DET
taxlaw-2821	459	102	same	same	ADJ
taxlaw-2821	459	103	amount	amount	NOUN
taxlaw-2821	459	104	of	of	ADP
taxlaw-2821	459	105	initial	initial	ADJ
taxlaw-2821	459	106	taxes	taxis	NOUN
taxlaw-2821	459	107	as	as	ADP
taxlaw-2821	459	108	b.137	b.137	VERB
taxlaw-2821	459	109	in	in	ADP
taxlaw-2821	459	110	this	this	DET
taxlaw-2821	459	111	example	example	NOUN
taxlaw-2821	459	112	,	,	PUNCT
taxlaw-2821	459	113	z	z	NOUN
taxlaw-2821	459	114	’s	’s	PART
taxlaw-2821	459	115	case	case	NOUN
taxlaw-2821	459	116	is	be	AUX
taxlaw-2821	459	117	particularly	particularly	ADV
taxlaw-2821	459	118	relevant	relevant	ADJ
taxlaw-2821	459	119	as	as	ADP
taxlaw-2821	459	120	many	many	ADJ
taxlaw-2821	459	121	social	social	ADJ
taxlaw-2821	459	122	enterprises	enterprise	NOUN
taxlaw-2821	459	123	at	at	ADP
taxlaw-2821	459	124	their	their	PRON
taxlaw-2821	459	125	early	early	ADJ
taxlaw-2821	459	126	stage	stage	NOUN
taxlaw-2821	459	127	offer	offer	NOUN
taxlaw-2821	459	128	promising	promising	ADJ
taxlaw-2821	459	129	but	but	CCONJ
taxlaw-2821	459	130	risky	risky	ADJ
taxlaw-2821	459	131	investments	investment	NOUN
taxlaw-2821	459	132	.	.	PUNCT
taxlaw-2821	460	1	even	even	ADV
taxlaw-2821	460	2	though	though	SCONJ
taxlaw-2821	460	3	example	example	NOUN
taxlaw-2821	460	4	(	(	PUNCT
taxlaw-2821	460	5	2)138	2)138	NUM
taxlaw-2821	460	6	provides	provide	VERB
taxlaw-2821	460	7	some	some	DET
taxlaw-2821	460	8	guidance	guidance	NOUN
taxlaw-2821	460	9	for	for	SCONJ
taxlaw-2821	460	10	such	such	ADJ
taxlaw-2821	460	11	investments	investment	NOUN
taxlaw-2821	460	12	to	to	PART
taxlaw-2821	460	13	be	be	AUX
taxlaw-2821	460	14	ruled	rule	VERB
taxlaw-2821	460	15	out	out	ADP
taxlaw-2821	460	16	of	of	ADP
taxlaw-2821	460	17	the	the	DET
taxlaw-2821	460	18	jeopardy	jeopardy	NOUN
taxlaw-2821	460	19	rule	rule	NOUN
taxlaw-2821	460	20	,	,	PUNCT
taxlaw-2821	460	21	the	the	DET
taxlaw-2821	460	22	guarantees139	guarantees139	PROPN
taxlaw-2821	460	23	it	it	PRON
taxlaw-2821	460	24	requires	require	VERB
taxlaw-2821	460	25	to	to	ADP
taxlaw-2821	460	26	this	this	DET
taxlaw-2821	460	27	end	end	NOUN
taxlaw-2821	460	28	are	be	AUX
taxlaw-2821	460	29	often	often	ADV
taxlaw-2821	460	30	difficult	difficult	ADJ
taxlaw-2821	460	31	to	to	PART
taxlaw-2821	460	32	meet	meet	VERB
taxlaw-2821	460	33	for	for	ADP
taxlaw-2821	460	34	start	start	NOUN
taxlaw-2821	460	35	-	-	PUNCT
taxlaw-2821	460	36	ups	up	NOUN
taxlaw-2821	460	37	.	.	PUNCT
taxlaw-2821	461	1	the	the	DET
taxlaw-2821	461	2	federal	federal	ADJ
taxlaw-2821	461	3	tax	tax	NOUN
taxlaw-2821	461	4	rules	rule	NOUN
taxlaw-2821	461	5	hence	hence	ADV
taxlaw-2821	461	6	“	"	PUNCT
taxlaw-2821	461	7	support	support	VERB
taxlaw-2821	461	8	a	a	DET
taxlaw-2821	461	9	bizarre	bizarre	ADJ
taxlaw-2821	461	10	paradox	paradox	NOUN
taxlaw-2821	461	11	for	for	ADP
taxlaw-2821	461	12	private	private	ADJ
taxlaw-2821	461	13	foundations	foundation	NOUN
taxlaw-2821	461	14	:	:	PUNCT
taxlaw-2821	461	15	a	a	DET
taxlaw-2821	461	16	foundation	foundation	NOUN
taxlaw-2821	461	17	can	can	AUX
taxlaw-2821	461	18	give	give	VERB
taxlaw-2821	461	19	its	its	PRON
taxlaw-2821	461	20	money	money	NOUN
taxlaw-2821	461	21	away	away	ADV
taxlaw-2821	461	22	to	to	ADP
taxlaw-2821	461	23	an	an	DET
taxlaw-2821	461	24	organization	organization	NOUN
taxlaw-2821	461	25	supporting	support	VERB
taxlaw-2821	461	26	the	the	DET
taxlaw-2821	461	27	foundation	foundation	NOUN
taxlaw-2821	461	28	’s	’s	PART
taxlaw-2821	461	29	mission	mission	NOUN
taxlaw-2821	461	30	,	,	PUNCT
taxlaw-2821	461	31	but	but	CCONJ
taxlaw-2821	461	32	if	if	SCONJ
taxlaw-2821	461	33	it	it	PRON
taxlaw-2821	461	34	makes	make	VERB
taxlaw-2821	461	35	a	a	DET
taxlaw-2821	461	36	risky	risky	ADJ
taxlaw-2821	461	37	but	but	CCONJ
taxlaw-2821	461	38	‘	'	PUNCT
taxlaw-2821	461	39	promising	promise	VERB
taxlaw-2821	461	40	’	'	PUNCT
taxlaw-2821	461	41	investment	investment	NOUN
taxlaw-2821	461	42	in	in	ADP
taxlaw-2821	461	43	support	support	NOUN
taxlaw-2821	461	44	of	of	ADP
taxlaw-2821	461	45	its	its	PRON
taxlaw-2821	461	46	mission	mission	NOUN
taxlaw-2821	461	47	,	,	PUNCT
taxlaw-2821	461	48	the	the	DET
taxlaw-2821	461	49	foundation	foundation	NOUN
taxlaw-2821	461	50	faces	face	VERB
taxlaw-2821	461	51	the	the	DET
taxlaw-2821	461	52	threat	threat	NOUN
taxlaw-2821	461	53	of	of	ADP
taxlaw-2821	461	54	penalty	penalty	NOUN
taxlaw-2821	461	55	137	137	NUM
taxlaw-2821	461	56	treas	trea	NOUN
taxlaw-2821	461	57	.	.	PUNCT
taxlaw-2821	462	1	reg	reg	PROPN
taxlaw-2821	462	2	.	.	PUNCT
taxlaw-2821	463	1	§	§	PROPN
taxlaw-2821	463	2	53.4944	53.4944	NUM
taxlaw-2821	463	3	-	-	SYM
taxlaw-2821	463	4	1(c	1(c	NUM
taxlaw-2821	463	5	)	)	PUNCT
taxlaw-2821	463	6	(	(	PUNCT
taxlaw-2821	463	7	1973	1973	NUM
taxlaw-2821	463	8	)	)	PUNCT
taxlaw-2821	463	9	.	.	PUNCT
taxlaw-2821	464	1	138	138	NUM
taxlaw-2821	465	1	i	i	PRON
taxlaw-2821	465	2	d.	d.	PROPN
taxlaw-2821	465	3	139	139	NUM
taxlaw-2821	466	1	i	i	PRON
taxlaw-2821	466	2	d.	d.	PROPN
taxlaw-2821	466	3	,	,	PUNCT
taxlaw-2821	466	4	indicating	indicate	VERB
taxlaw-2821	466	5	that	that	SCONJ
taxlaw-2821	466	6	z	z	PROPN
taxlaw-2821	466	7	’s	’s	PART
taxlaw-2821	466	8	management	management	NOUN
taxlaw-2821	466	9	must	must	AUX
taxlaw-2821	466	10	have	have	AUX
taxlaw-2821	466	11	demonstrated	demonstrate	VERB
taxlaw-2821	466	12	capacity	capacity	NOUN
taxlaw-2821	466	13	for	for	ADP
taxlaw-2821	466	14	getting	get	VERB
taxlaw-2821	466	15	new	new	ADJ
taxlaw-2821	466	16	businesses	business	NOUN
taxlaw-2821	466	17	started	start	VERB
taxlaw-2821	466	18	successfully	successfully	ADV
taxlaw-2821	466	19	and	and	CCONJ
taxlaw-2821	466	20	z	z	NOUN
taxlaw-2821	466	21	must	must	AUX
taxlaw-2821	466	22	have	have	AUX
taxlaw-2821	466	23	received	receive	VERB
taxlaw-2821	466	24	substantial	substantial	ADJ
taxlaw-2821	466	25	orders	order	NOUN
taxlaw-2821	466	26	for	for	ADP
taxlaw-2821	466	27	its	its	PRON
taxlaw-2821	466	28	new	new	ADJ
taxlaw-2821	466	29	product	product	NOUN
taxlaw-2821	466	30	.	.	PUNCT
taxlaw-2821	467	1	2013	2013	NUM
taxlaw-2821	467	2	]	]	PUNCT
taxlaw-2821	467	3	designing	design	VERB
taxlaw-2821	467	4	a	a	DET
taxlaw-2821	467	5	legal	legal	ADJ
taxlaw-2821	467	6	vehicle	vehicle	NOUN
taxlaw-2821	467	7	for	for	ADP
taxlaw-2821	467	8	social	social	ADJ
taxlaw-2821	467	9	enterprises	enterprise	NOUN
taxlaw-2821	467	10	:	:	PUNCT
taxlaw-2821	467	11	119	119	NUM
taxlaw-2821	467	12	an	an	DET
taxlaw-2821	467	13	issue	issue	NOUN
taxlaw-2821	467	14	spotting	spot	VERB
taxlaw-2821	467	15	exercise	exercise	NOUN
taxlaw-2821	467	16	taxes	taxis	NOUN
taxlaw-2821	467	17	.	.	PUNCT
taxlaw-2821	468	1	”140	”140	NOUN
taxlaw-2821	468	2	this	this	PRON
taxlaw-2821	468	3	is	be	AUX
taxlaw-2821	468	4	because	because	SCONJ
taxlaw-2821	468	5	the	the	DET
taxlaw-2821	468	6	jeopardy	jeopardy	NOUN
taxlaw-2821	468	7	rule	rule	NOUN
taxlaw-2821	468	8	is	be	AUX
taxlaw-2821	468	9	generally	generally	ADV
taxlaw-2821	468	10	indifferent	indifferent	ADJ
taxlaw-2821	468	11	to	to	ADP
taxlaw-2821	468	12	the	the	DET
taxlaw-2821	468	13	purpose	purpose	NOUN
taxlaw-2821	468	14	of	of	ADP
taxlaw-2821	468	15	the	the	DET
taxlaw-2821	468	16	entities	entity	NOUN
taxlaw-2821	468	17	in	in	ADP
taxlaw-2821	468	18	which	which	PRON
taxlaw-2821	468	19	the	the	DET
taxlaw-2821	468	20	foundation	foundation	NOUN
taxlaw-2821	468	21	invests	invest	NOUN
taxlaw-2821	468	22	.	.	PUNCT
taxlaw-2821	469	1	thus	thus	ADV
taxlaw-2821	469	2	,	,	PUNCT
taxlaw-2821	469	3	only	only	ADV
taxlaw-2821	469	4	social	social	ADJ
taxlaw-2821	469	5	enterprises	enterprise	NOUN
taxlaw-2821	469	6	that	that	PRON
taxlaw-2821	469	7	have	have	AUX
taxlaw-2821	469	8	reached	reach	VERB
taxlaw-2821	469	9	,	,	PUNCT
taxlaw-2821	469	10	if	if	SCONJ
taxlaw-2821	469	11	not	not	PART
taxlaw-2821	469	12	profitability	profitability	NOUN
taxlaw-2821	469	13	,	,	PUNCT
taxlaw-2821	469	14	at	at	ADP
taxlaw-2821	469	15	least	least	ADJ
taxlaw-2821	469	16	a	a	DET
taxlaw-2821	469	17	high	high	ADJ
taxlaw-2821	469	18	level	level	NOUN
taxlaw-2821	469	19	of	of	ADP
taxlaw-2821	469	20	certainty	certainty	NOUN
taxlaw-2821	469	21	that	that	SCONJ
taxlaw-2821	469	22	they	they	PRON
taxlaw-2821	469	23	will	will	AUX
taxlaw-2821	469	24	be	be	AUX
taxlaw-2821	469	25	profitable	profitable	ADJ
taxlaw-2821	469	26	,	,	PUNCT
taxlaw-2821	469	27	can	can	AUX
taxlaw-2821	469	28	access	access	VERB
taxlaw-2821	469	29	funding	funding	NOUN
taxlaw-2821	469	30	from	from	ADP
taxlaw-2821	469	31	foundation	foundation	NOUN
taxlaw-2821	469	32	.	.	PUNCT
taxlaw-2821	470	1	attracting	attract	VERB
taxlaw-2821	470	2	foundation	foundation	NOUN
taxlaw-2821	470	3	dollars	dollar	NOUN
taxlaw-2821	470	4	:	:	PUNCT
taxlaw-2821	470	5	the	the	DET
taxlaw-2821	470	6	program	program	NOUN
taxlaw-2821	470	7	-	-	PUNCT
taxlaw-2821	470	8	related	relate	VERB
taxlaw-2821	470	9	investment	investment	NOUN
taxlaw-2821	470	10	experiment	experiment	NOUN
taxlaw-2821	470	11	the	the	DET
taxlaw-2821	470	12	jeopardy	jeopardy	NOUN
taxlaw-2821	470	13	rule	rule	NOUN
taxlaw-2821	470	14	contains	contain	VERB
taxlaw-2821	470	15	an	an	DET
taxlaw-2821	470	16	interesting	interesting	ADJ
taxlaw-2821	470	17	exception	exception	NOUN
taxlaw-2821	470	18	for	for	ADP
taxlaw-2821	470	19	program	program	NOUN
taxlaw-2821	470	20	-	-	PUNCT
taxlaw-2821	470	21	related	relate	VERB
taxlaw-2821	470	22	investments	investment	NOUN
taxlaw-2821	470	23	(	(	PUNCT
taxlaw-2821	470	24	pris),141	pris),141	INTJ
taxlaw-2821	470	25	which	which	PRON
taxlaw-2821	470	26	are	be	AUX
taxlaw-2821	470	27	somewhere	somewhere	ADV
taxlaw-2821	470	28	in	in	ADP
taxlaw-2821	470	29	-	-	PUNCT
taxlaw-2821	470	30	between	between	ADP
taxlaw-2821	470	31	foundation	foundation	NOUN
taxlaw-2821	470	32	grants	grant	NOUN
taxlaw-2821	470	33	and	and	CCONJ
taxlaw-2821	470	34	traditional	traditional	ADJ
taxlaw-2821	470	35	investments	investment	NOUN
taxlaw-2821	470	36	.	.	PUNCT
taxlaw-2821	471	1	the	the	DET
taxlaw-2821	471	2	regulation	regulation	NOUN
taxlaw-2821	471	3	provides	provide	VERB
taxlaw-2821	471	4	three	three	NUM
taxlaw-2821	471	5	criteria	criterion	NOUN
taxlaw-2821	471	6	for	for	ADP
taxlaw-2821	471	7	an	an	DET
taxlaw-2821	471	8	investment	investment	NOUN
taxlaw-2821	471	9	to	to	PART
taxlaw-2821	471	10	qualify	qualify	VERB
taxlaw-2821	471	11	as	as	ADP
taxlaw-2821	471	12	a	a	DET
taxlaw-2821	471	13	pri.142	pri.142	NOUN
taxlaw-2821	471	14	the	the	DET
taxlaw-2821	471	15	primary	primary	ADJ
taxlaw-2821	471	16	purpose	purpose	NOUN
taxlaw-2821	471	17	of	of	ADP
taxlaw-2821	471	18	the	the	DET
taxlaw-2821	471	19	investment	investment	NOUN
taxlaw-2821	471	20	must	must	AUX
taxlaw-2821	471	21	be	be	AUX
taxlaw-2821	471	22	to	to	PART
taxlaw-2821	471	23	accomplish	accomplish	VERB
taxlaw-2821	471	24	a	a	DET
taxlaw-2821	471	25	charitable	charitable	ADJ
taxlaw-2821	471	26	purpose,143	purpose,143	NOUN
taxlaw-2821	471	27	the	the	DET
taxlaw-2821	471	28	production	production	NOUN
taxlaw-2821	471	29	of	of	ADP
taxlaw-2821	471	30	income	income	NOUN
taxlaw-2821	471	31	or	or	CCONJ
taxlaw-2821	471	32	the	the	DET
taxlaw-2821	471	33	appreciation	appreciation	NOUN
taxlaw-2821	471	34	of	of	ADP
taxlaw-2821	471	35	property	property	NOUN
taxlaw-2821	471	36	must	must	AUX
taxlaw-2821	471	37	not	not	PART
taxlaw-2821	471	38	be	be	AUX
taxlaw-2821	471	39	a	a	DET
taxlaw-2821	471	40	significant	significant	ADJ
taxlaw-2821	471	41	purpose	purpose	NOUN
taxlaw-2821	471	42	,	,	PUNCT
taxlaw-2821	471	43	144	144	NUM
taxlaw-2821	471	44	and	and	CCONJ
taxlaw-2821	471	45	the	the	DET
taxlaw-2821	471	46	investment	investment	NOUN
taxlaw-2821	471	47	can	can	AUX
taxlaw-2821	471	48	not	not	PART
taxlaw-2821	471	49	further	further	VERB
taxlaw-2821	471	50	any	any	DET
taxlaw-2821	471	51	political	political	ADJ
taxlaw-2821	471	52	or	or	CCONJ
taxlaw-2821	471	53	lobbying	lobbying	NOUN
taxlaw-2821	471	54	purpose	purpose	NOUN
taxlaw-2821	471	55	at	at	ADP
taxlaw-2821	471	56	all.145	all.145	NOUN
taxlaw-2821	471	57	the	the	DET
taxlaw-2821	471	58	regulation	regulation	NOUN
taxlaw-2821	471	59	then	then	ADV
taxlaw-2821	471	60	provides	provide	VERB
taxlaw-2821	471	61	that	that	SCONJ
taxlaw-2821	471	62	the	the	DET
taxlaw-2821	471	63	investment	investment	NOUN
taxlaw-2821	471	64	is	be	AUX
taxlaw-2821	471	65	made	make	VERB
taxlaw-2821	471	66	primarily	primarily	ADV
taxlaw-2821	471	67	to	to	PART
taxlaw-2821	471	68	accomplish	accomplish	VERB
taxlaw-2821	471	69	a	a	DET
taxlaw-2821	471	70	charitable	charitable	ADJ
taxlaw-2821	471	71	purpose	purpose	NOUN
taxlaw-2821	471	72	if	if	SCONJ
taxlaw-2821	471	73	it	it	PRON
taxlaw-2821	471	74	significantly	significantly	ADV
taxlaw-2821	471	75	furthers	further	VERB
taxlaw-2821	471	76	the	the	DET
taxlaw-2821	471	77	accomplishment	accomplishment	NOUN
taxlaw-2821	471	78	of	of	ADP
taxlaw-2821	471	79	the	the	DET
taxlaw-2821	471	80	private	private	ADJ
taxlaw-2821	471	81	foundation	foundation	NOUN
taxlaw-2821	471	82	's	's	PART
taxlaw-2821	471	83	exempt	exempt	ADJ
taxlaw-2821	471	84	activities	activity	NOUN
taxlaw-2821	471	85	and	and	CCONJ
taxlaw-2821	471	86	it	it	PRON
taxlaw-2821	471	87	would	would	AUX
taxlaw-2821	471	88	not	not	PART
taxlaw-2821	471	89	have	have	AUX
taxlaw-2821	471	90	been	be	AUX
taxlaw-2821	471	91	made	make	VERB
taxlaw-2821	471	92	but	but	CCONJ
taxlaw-2821	471	93	for	for	ADP
taxlaw-2821	471	94	such	such	ADJ
taxlaw-2821	471	95	relationship	relationship	NOUN
taxlaw-2821	471	96	between	between	ADP
taxlaw-2821	471	97	the	the	DET
taxlaw-2821	471	98	investment	investment	NOUN
taxlaw-2821	471	99	and	and	CCONJ
taxlaw-2821	471	100	the	the	DET
taxlaw-2821	471	101	accomplishment	accomplishment	NOUN
taxlaw-2821	471	102	of	of	ADP
taxlaw-2821	471	103	the	the	DET
taxlaw-2821	471	104	foundation	foundation	NOUN
taxlaw-2821	471	105	's	's	PART
taxlaw-2821	471	106	exempt	exempt	ADJ
taxlaw-2821	471	107	activities.146	activities.146	NOUN
taxlaw-2821	471	108	in	in	ADP
taxlaw-2821	471	109	addition	addition	NOUN
taxlaw-2821	471	110	,	,	PUNCT
taxlaw-2821	471	111	it	it	PRON
taxlaw-2821	471	112	is	be	AUX
taxlaw-2821	471	113	specified	specify	VERB
taxlaw-2821	471	114	that	that	SCONJ
taxlaw-2821	471	115	whether	whether	SCONJ
taxlaw-2821	471	116	the	the	DET
taxlaw-2821	471	117	organization	organization	NOUN
taxlaw-2821	471	118	is	be	AUX
taxlaw-2821	471	119	a	a	DET
taxlaw-2821	471	120	501(c)(3	501(c)(3	NUM
taxlaw-2821	471	121	)	)	PUNCT
taxlaw-2821	471	122	entity	entity	NOUN
taxlaw-2821	471	123	is	be	AUX
taxlaw-2821	471	124	irrelevant	irrelevant	ADJ
taxlaw-2821	471	125	;	;	PUNCT
taxlaw-2821	471	126	thus	thus	ADV
taxlaw-2821	471	127	a	a	DET
taxlaw-2821	471	128	for	for	ADP
taxlaw-2821	471	129	-	-	PUNCT
taxlaw-2821	471	130	profit	profit	NOUN
taxlaw-2821	471	131	social	social	ADJ
taxlaw-2821	471	132	enterprise	enterprise	NOUN
taxlaw-2821	471	133	carrying	carry	VERB
taxlaw-2821	471	134	out	out	ADP
taxlaw-2821	471	135	a	a	DET
taxlaw-2821	471	136	charitable	charitable	ADJ
taxlaw-2821	471	137	purpose	purpose	NOUN
taxlaw-2821	471	138	could	could	AUX
taxlaw-2821	471	139	be	be	AUX
taxlaw-2821	471	140	the	the	DET
taxlaw-2821	471	141	recipient	recipient	NOUN
taxlaw-2821	471	142	of	of	ADP
taxlaw-2821	471	143	a	a	DET
taxlaw-2821	471	144	pri.147	pri.147	NOUN
taxlaw-2821	471	145	besides	besides	SCONJ
taxlaw-2821	471	146	,	,	PUNCT
taxlaw-2821	471	147	the	the	DET
taxlaw-2821	471	148	regulation	regulation	NOUN
taxlaw-2821	471	149	indicates	indicate	VERB
taxlaw-2821	471	150	that	that	SCONJ
taxlaw-2821	471	151	although	although	SCONJ
taxlaw-2821	471	152	“	"	PUNCT
taxlaw-2821	471	153	whether	whether	SCONJ
taxlaw-2821	471	154	investors	investor	NOUN
taxlaw-2821	471	155	solely	solely	ADV
taxlaw-2821	471	156	engaged	engage	VERB
taxlaw-2821	471	157	in	in	ADP
taxlaw-2821	471	158	the	the	DET
taxlaw-2821	471	159	investment	investment	NOUN
taxlaw-2821	471	160	for	for	ADP
taxlaw-2821	471	161	profit	profit	NOUN
taxlaw-2821	471	162	would	would	AUX
taxlaw-2821	471	163	be	be	AUX
taxlaw-2821	471	164	likely	likely	ADJ
taxlaw-2821	471	165	to	to	PART
taxlaw-2821	471	166	make	make	VERB
taxlaw-2821	471	167	the	the	DET
taxlaw-2821	471	168	investment	investment	NOUN
taxlaw-2821	471	169	on	on	ADP
taxlaw-2821	471	170	the	the	DET
taxlaw-2821	471	171	same	same	ADJ
taxlaw-2821	471	172	terms	term	NOUN
taxlaw-2821	471	173	as	as	SCONJ
taxlaw-2821	471	174	the	the	DET
taxlaw-2821	471	175	private	private	ADJ
taxlaw-2821	471	176	foundation”148	foundation”148	NOUN
taxlaw-2821	471	177	is	be	AUX
taxlaw-2821	471	178	relevant	relevant	ADJ
taxlaw-2821	471	179	to	to	PART
taxlaw-2821	471	180	determine	determine	VERB
taxlaw-2821	471	181	if	if	SCONJ
taxlaw-2821	471	182	a	a	DET
taxlaw-2821	471	183	significant	significant	ADJ
taxlaw-2821	471	184	purpose	purpose	NOUN
taxlaw-2821	471	185	of	of	ADP
taxlaw-2821	471	186	the	the	DET
taxlaw-2821	471	187	investment	investment	NOUN
taxlaw-2821	471	188	is	be	AUX
taxlaw-2821	471	189	the	the	DET
taxlaw-2821	471	190	production	production	NOUN
taxlaw-2821	471	191	of	of	ADP
taxlaw-2821	471	192	income	income	NOUN
taxlaw-2821	471	193	or	or	CCONJ
taxlaw-2821	471	194	the	the	DET
taxlaw-2821	471	195	appreciation	appreciation	NOUN
taxlaw-2821	471	196	of	of	ADP
taxlaw-2821	471	197	property	property	NOUN
taxlaw-2821	471	198	,	,	PUNCT
taxlaw-2821	471	199	a	a	DET
taxlaw-2821	471	200	substantial	substantial	ADJ
taxlaw-2821	471	201	return	return	NOUN
taxlaw-2821	471	202	on	on	ADP
taxlaw-2821	471	203	investment	investment	NOUN
taxlaw-2821	471	204	shall	shall	AUX
taxlaw-2821	471	205	not	not	PART
taxlaw-2821	471	206	be	be	AUX
taxlaw-2821	471	207	conclusive	conclusive	ADJ
taxlaw-2821	471	208	evidence	evidence	NOUN
taxlaw-2821	471	209	of	of	ADP
taxlaw-2821	471	210	such	such	ADJ
taxlaw-2821	471	211	significant	significant	ADJ
taxlaw-2821	471	212	purpose	purpose	NOUN
taxlaw-2821	471	213	absent	absent	ADJ
taxlaw-2821	471	214	other	other	ADJ
taxlaw-2821	471	215	factors.149	factors.149	NOUN
taxlaw-2821	471	216	as	as	ADP
taxlaw-2821	471	217	a	a	DET
taxlaw-2821	471	218	result	result	NOUN
taxlaw-2821	471	219	,	,	PUNCT
taxlaw-2821	471	220	private	private	ADJ
taxlaw-2821	471	221	foundations	foundation	NOUN
taxlaw-2821	471	222	can	can	AUX
taxlaw-2821	471	223	escape	escape	VERB
taxlaw-2821	471	224	the	the	DET
taxlaw-2821	471	225	jeopardy	jeopardy	NOUN
taxlaw-2821	471	226	rule	rule	NOUN
taxlaw-2821	471	227	through	through	ADP
taxlaw-2821	471	228	risky	risky	ADJ
taxlaw-2821	471	229	program	program	NOUN
taxlaw-2821	471	230	-	-	PUNCT
taxlaw-2821	471	231	related	relate	VERB
taxlaw-2821	471	232	investments	investment	NOUN
taxlaw-2821	471	233	in	in	ADP
taxlaw-2821	471	234	the	the	DET
taxlaw-2821	471	235	charitable	charitable	ADJ
taxlaw-2821	471	236	bottom	bottom	ADJ
taxlaw-2821	471	237	line	line	NOUN
taxlaw-2821	471	238	of	of	ADP
taxlaw-2821	471	239	social	social	ADJ
taxlaw-2821	471	240	enterprises	enterprise	NOUN
taxlaw-2821	471	241	.	.	PUNCT
taxlaw-2821	472	1	indeed	indeed	ADV
taxlaw-2821	472	2	,	,	PUNCT
taxlaw-2821	472	3	the	the	DET
taxlaw-2821	472	4	regulation	regulation	NOUN
taxlaw-2821	472	5	examples	example	NOUN
taxlaw-2821	472	6	(	(	PUNCT
taxlaw-2821	472	7	1	1	X
taxlaw-2821	472	8	)	)	PUNCT
taxlaw-2821	472	9	to	to	ADP
taxlaw-2821	472	10	(	(	PUNCT
taxlaw-2821	472	11	6	6	NUM
taxlaw-2821	472	12	)	)	PUNCT
taxlaw-2821	472	13	150	150	NUM
taxlaw-2821	472	14	describe	describe	VERB
taxlaw-2821	472	15	some	some	PRON
taxlaw-2821	472	16	of	of	ADP
taxlaw-2821	472	17	the	the	DET
taxlaw-2821	472	18	various	various	ADJ
taxlaw-2821	472	19	means	mean	NOUN
taxlaw-2821	472	20	granted	grant	VERB
taxlaw-2821	472	21	private	private	ADJ
taxlaw-2821	472	22	foundations	foundation	NOUN
taxlaw-2821	472	23	under	under	ADP
taxlaw-2821	472	24	the	the	DET
taxlaw-2821	472	25	pri	pri	NOUN
taxlaw-2821	472	26	exception	exception	NOUN
taxlaw-2821	472	27	to	to	PART
taxlaw-2821	472	28	invest	invest	VERB
taxlaw-2821	472	29	in	in	ADP
taxlaw-2821	472	30	business	business	NOUN
taxlaw-2821	472	31	entities	entity	NOUN
taxlaw-2821	472	32	,	,	PUNCT
taxlaw-2821	472	33	from	from	ADP
taxlaw-2821	472	34	making	make	VERB
taxlaw-2821	472	35	a	a	DET
taxlaw-2821	472	36	loan	loan	NOUN
taxlaw-2821	472	37	to	to	ADP
taxlaw-2821	472	38	purchasing	purchase	VERB
taxlaw-2821	472	39	stock	stock	NOUN
taxlaw-2821	472	40	.	.	PUNCT
taxlaw-2821	473	1	an	an	DET
taxlaw-2821	473	2	investment	investment	NOUN
taxlaw-2821	473	3	only	only	ADV
taxlaw-2821	473	4	needs	need	VERB
taxlaw-2821	473	5	to	to	PART
taxlaw-2821	473	6	comply	comply	VERB
taxlaw-2821	473	7	with	with	ADP
taxlaw-2821	473	8	the	the	DET
taxlaw-2821	473	9	above	above	ADV
taxlaw-2821	473	10	-	-	PUNCT
taxlaw-2821	473	11	mentioned	mention	VERB
taxlaw-2821	473	12	requirement	requirement	NOUN
taxlaw-2821	473	13	to	to	PART
taxlaw-2821	473	14	qualify	qualify	VERB
taxlaw-2821	473	15	under	under	ADP
taxlaw-2821	473	16	the	the	DET
taxlaw-2821	473	17	pri	pri	NOUN
taxlaw-2821	473	18	exception	exception	NOUN
taxlaw-2821	473	19	.	.	PUNCT
taxlaw-2821	474	1	then	then	ADV
taxlaw-2821	474	2	,	,	PUNCT
taxlaw-2821	474	3	once	once	SCONJ
taxlaw-2821	474	4	it	it	PRON
taxlaw-2821	474	5	has	have	AUX
taxlaw-2821	474	6	been	be	AUX
taxlaw-2821	474	7	determined	determine	VERB
taxlaw-2821	474	8	that	that	SCONJ
taxlaw-2821	474	9	an	an	DET
taxlaw-2821	474	10	investment	investment	NOUN
taxlaw-2821	474	11	is	be	AUX
taxlaw-2821	474	12	“	"	PUNCT
taxlaw-2821	474	13	program	program	NOUN
taxlaw-2821	474	14	-	-	PUNCT
taxlaw-2821	474	15	related	relate	VERB
taxlaw-2821	474	16	,	,	PUNCT
taxlaw-2821	474	17	”	"	PUNCT
taxlaw-2821	474	18	it	it	PRON
taxlaw-2821	474	19	shall	shall	AUX
taxlaw-2821	474	20	not	not	PART
taxlaw-2821	474	21	cease	cease	VERB
taxlaw-2821	474	22	to	to	PART
taxlaw-2821	474	23	qualify	qualify	VERB
taxlaw-2821	474	24	as	as	ADP
taxlaw-2821	474	25	such	such	ADJ
taxlaw-2821	474	26	as	as	ADV
taxlaw-2821	474	27	long	long	ADJ
taxlaw-2821	474	28	as	as	SCONJ
taxlaw-2821	474	29	changes	change	NOUN
taxlaw-2821	474	30	in	in	ADP
taxlaw-2821	474	31	the	the	DET
taxlaw-2821	474	32	form	form	NOUN
taxlaw-2821	474	33	or	or	CCONJ
taxlaw-2821	474	34	terms	term	NOUN
taxlaw-2821	474	35	of	of	ADP
taxlaw-2821	474	36	the	the	DET
taxlaw-2821	474	37	investment	investment	NOUN
taxlaw-2821	474	38	are	be	AUX
taxlaw-2821	474	39	made	make	VERB
taxlaw-2821	474	40	primarily	primarily	ADV
taxlaw-2821	474	41	for	for	ADP
taxlaw-2821	474	42	exempt	exempt	ADJ
taxlaw-2821	474	43	purposes	purpose	NOUN
taxlaw-2821	474	44	and	and	CCONJ
taxlaw-2821	474	45	not	not	PART
taxlaw-2821	474	46	for	for	ADP
taxlaw-2821	474	47	any	any	DET
taxlaw-2821	474	48	significant	significant	ADJ
taxlaw-2821	474	49	purpose	purpose	NOUN
taxlaw-2821	474	50	involving	involve	VERB
taxlaw-2821	474	51	the	the	DET
taxlaw-2821	474	52	production	production	NOUN
taxlaw-2821	474	53	of	of	ADP
taxlaw-2821	474	54	income	income	NOUN
taxlaw-2821	474	55	or	or	CCONJ
taxlaw-2821	474	56	the	the	DET
taxlaw-2821	474	57	appreciation	appreciation	NOUN
taxlaw-2821	474	58	of	of	ADP
taxlaw-2821	474	59	property.151	property.151	PROPN
taxlaw-2821	474	60	notably	notably	ADV
taxlaw-2821	474	61	,	,	PUNCT
taxlaw-2821	474	62	changes	change	NOUN
taxlaw-2821	474	63	made	make	VERB
taxlaw-2821	474	64	to	to	PART
taxlaw-2821	474	65	protect	protect	VERB
taxlaw-2821	474	66	the	the	DET
taxlaw-2821	474	67	foundation	foundation	NOUN
taxlaw-2821	474	68	’s	’s	PART
taxlaw-2821	474	69	investment	investment	NOUN
taxlaw-2821	474	70	do	do	AUX
taxlaw-2821	474	71	not	not	PART
taxlaw-2821	474	72	ordinarily	ordinarily	ADV
taxlaw-2821	474	73	affect	affect	VERB
taxlaw-2821	474	74	the	the	DET
taxlaw-2821	474	75	pri	pri	PROPN
taxlaw-2821	474	76	140	140	NUM
taxlaw-2821	474	77	cass	cass	PROPN
taxlaw-2821	474	78	brewer	brewer	PROPN
taxlaw-2821	474	79	,	,	PUNCT
taxlaw-2821	474	80	repeal	repeal	NOUN
taxlaw-2821	474	81	ir	ir	PROPN
taxlaw-2821	474	82	§	§	PROPN
taxlaw-2821	474	83	4944	4944	NUM
taxlaw-2821	474	84	to	to	PART
taxlaw-2821	474	85	encourage	encourage	VERB
taxlaw-2821	474	86	investment	investment	NOUN
taxlaw-2821	474	87	in	in	ADP
taxlaw-2821	474	88	social	social	ADJ
taxlaw-2821	474	89	enterprise	enterprise	NOUN
taxlaw-2821	474	90	,	,	PUNCT
taxlaw-2821	474	91	socent	socent	ADJ
taxlaw-2821	474	92	law	law	NOUN
taxlaw-2821	474	93	(	(	PUNCT
taxlaw-2821	474	94	feb	feb	PROPN
taxlaw-2821	474	95	.	.	PROPN
taxlaw-2821	474	96	25	25	NUM
taxlaw-2821	474	97	,	,	PUNCT
taxlaw-2821	474	98	2013	2013	NUM
taxlaw-2821	474	99	)	)	PUNCT
taxlaw-2821	474	100	,	,	PUNCT
taxlaw-2821	474	101	http://socentlaw.com/2013/02/repeal-irc-%c2%a7-4944-to-encourage-investment-in-socialenterprise/.	http://socentlaw.com/2013/02/repeal-irc-%c2%a7-4944-to-encourage-investment-in-socialenterprise/.	ADV
taxlaw-2821	474	102	141	141	NUM
taxlaw-2821	474	103	i.r.c	i.r.c	NOUN
taxlaw-2821	474	104	.	.	PUNCT
taxlaw-2821	475	1	§	§	PROPN
taxlaw-2821	475	2	4944(c	4944(c	PROPN
taxlaw-2821	475	3	)	)	PUNCT
taxlaw-2821	475	4	(	(	PUNCT
taxlaw-2821	475	5	2012	2012	NUM
taxlaw-2821	475	6	)	)	PUNCT
taxlaw-2821	475	7	.	.	PUNCT
taxlaw-2821	476	1	142	142	NUM
taxlaw-2821	476	2	treas	trea	NOUN
taxlaw-2821	476	3	.	.	PUNCT
taxlaw-2821	477	1	reg	reg	PROPN
taxlaw-2821	477	2	.	.	PUNCT
taxlaw-2821	478	1	§	§	PROPN
taxlaw-2821	478	2	53.4944	53.4944	NUM
taxlaw-2821	478	3	-	-	SYM
taxlaw-2821	478	4	3(a)(1	3(a)(1	NUM
taxlaw-2821	478	5	)	)	PUNCT
taxlaw-2821	478	6	(	(	PUNCT
taxlaw-2821	478	7	1972	1972	NUM
taxlaw-2821	478	8	)	)	PUNCT
taxlaw-2821	478	9	.	.	PUNCT
taxlaw-2821	479	1	143	143	NUM
taxlaw-2821	479	2	treas	trea	NOUN
taxlaw-2821	479	3	.	.	PUNCT
taxlaw-2821	480	1	reg	reg	PROPN
taxlaw-2821	480	2	.	.	PUNCT
taxlaw-2821	481	1	§	§	PROPN
taxlaw-2821	481	2	53.4944	53.4944	NUM
taxlaw-2821	481	3	-	-	SYM
taxlaw-2821	481	4	3(a)(1)(i	3(a)(1)(i	NUM
taxlaw-2821	481	5	)	)	PUNCT
taxlaw-2821	481	6	(	(	PUNCT
taxlaw-2821	481	7	1972	1972	NUM
taxlaw-2821	481	8	)	)	PUNCT
taxlaw-2821	481	9	.	.	PUNCT
taxlaw-2821	482	1	144	144	NUM
taxlaw-2821	482	2	treas	trea	NOUN
taxlaw-2821	482	3	.	.	PUNCT
taxlaw-2821	483	1	reg	reg	PROPN
taxlaw-2821	483	2	.	.	PUNCT
taxlaw-2821	484	1	§	§	PROPN
taxlaw-2821	484	2	53.4944	53.4944	NUM
taxlaw-2821	484	3	-	-	SYM
taxlaw-2821	484	4	3(a)(1)(ii	3(a)(1)(ii	NUM
taxlaw-2821	484	5	)	)	PUNCT
taxlaw-2821	484	6	(	(	PUNCT
taxlaw-2821	484	7	1972	1972	NUM
taxlaw-2821	484	8	)	)	PUNCT
taxlaw-2821	484	9	.	.	PUNCT
taxlaw-2821	485	1	145	145	NUM
taxlaw-2821	485	2	treas	trea	NOUN
taxlaw-2821	485	3	.	.	PUNCT
taxlaw-2821	486	1	reg	reg	PROPN
taxlaw-2821	486	2	.	.	PUNCT
taxlaw-2821	487	1	§	§	PROPN
taxlaw-2821	487	2	53.4944	53.4944	NUM
taxlaw-2821	487	3	-	-	SYM
taxlaw-2821	487	4	3(a)(1)(iii	3(a)(1)(iii	NUM
taxlaw-2821	487	5	)	)	PUNCT
taxlaw-2821	487	6	(	(	PUNCT
taxlaw-2821	487	7	1972	1972	NUM
taxlaw-2821	487	8	)	)	PUNCT
taxlaw-2821	487	9	.	.	PUNCT
taxlaw-2821	488	1	146	146	NUM
taxlaw-2821	488	2	treas	trea	NOUN
taxlaw-2821	488	3	.	.	PUNCT
taxlaw-2821	489	1	reg	reg	PROPN
taxlaw-2821	489	2	.	.	PUNCT
taxlaw-2821	490	1	§	§	PROPN
taxlaw-2821	490	2	53.4944	53.4944	NUM
taxlaw-2821	490	3	-	-	SYM
taxlaw-2821	490	4	3(a)(2)(i	3(a)(2)(i	NUM
taxlaw-2821	490	5	)	)	PUNCT
taxlaw-2821	490	6	(	(	PUNCT
taxlaw-2821	490	7	1972	1972	NUM
taxlaw-2821	490	8	)	)	PUNCT
taxlaw-2821	490	9	.	.	PUNCT
taxlaw-2821	491	1	147	147	NUM
taxlaw-2821	492	1	i	i	PRON
taxlaw-2821	492	2	d.	d.	PROPN
taxlaw-2821	492	3	148	148	NUM
taxlaw-2821	492	4	treas	trea	NOUN
taxlaw-2821	492	5	.	.	PUNCT
taxlaw-2821	493	1	reg	reg	PROPN
taxlaw-2821	493	2	.	.	PUNCT
taxlaw-2821	494	1	§	§	PROPN
taxlaw-2821	494	2	53.4944	53.4944	NUM
taxlaw-2821	494	3	-	-	SYM
taxlaw-2821	494	4	3(a)(2)(iii	3(a)(2)(iii	NUM
taxlaw-2821	494	5	)	)	PUNCT
taxlaw-2821	494	6	(	(	PUNCT
taxlaw-2821	494	7	1972	1972	NUM
taxlaw-2821	494	8	)	)	PUNCT
taxlaw-2821	494	9	.	.	PUNCT
taxlaw-2821	495	1	149	149	NUM
taxlaw-2821	496	1	i	i	PRON
taxlaw-2821	496	2	d.	d.	PROPN
taxlaw-2821	496	3	150	150	NUM
taxlaw-2821	496	4	treas	treas	PROPN
taxlaw-2821	496	5	.	.	PUNCT
taxlaw-2821	497	1	reg	reg	PROPN
taxlaw-2821	497	2	.	.	PUNCT
taxlaw-2821	498	1	§	§	PROPN
taxlaw-2821	498	2	53.4944	53.4944	NUM
taxlaw-2821	498	3	-	-	SYM
taxlaw-2821	498	4	3(b	3(b	NUM
taxlaw-2821	498	5	)	)	PUNCT
taxlaw-2821	498	6	(	(	PUNCT
taxlaw-2821	498	7	1972	1972	NUM
taxlaw-2821	498	8	)	)	PUNCT
taxlaw-2821	498	9	.	.	PUNCT
taxlaw-2821	499	1	151	151	NUM
taxlaw-2821	499	2	treas	trea	NOUN
taxlaw-2821	499	3	.	.	PUNCT
taxlaw-2821	500	1	reg	reg	PROPN
taxlaw-2821	500	2	.	.	PUNCT
taxlaw-2821	501	1	§	§	PROPN
taxlaw-2821	501	2	53.4944	53.4944	NUM
taxlaw-2821	501	3	-	-	SYM
taxlaw-2821	501	4	3(a)(3)(i	3(a)(3)(i	NUM
taxlaw-2821	501	5	)	)	PUNCT
taxlaw-2821	501	6	(	(	PUNCT
taxlaw-2821	501	7	1972	1972	NUM
taxlaw-2821	501	8	)	)	PUNCT
taxlaw-2821	501	9	.	.	PUNCT
taxlaw-2821	502	1	120	120	NUM
taxlaw-2821	502	2	columbia	columbia	PROPN
taxlaw-2821	502	3	journal	journal	PROPN
taxlaw-2821	502	4	of	of	ADP
taxlaw-2821	502	5	tax	tax	NOUN
taxlaw-2821	502	6	law	law	NOUN
taxlaw-2821	502	7	[	[	X
taxlaw-2821	502	8	vol.5:100	vol.5:100	PROPN
taxlaw-2821	502	9	qualification.152	qualification.152	NUM
taxlaw-2821	502	10	however	however	ADV
taxlaw-2821	502	11	,	,	PUNCT
taxlaw-2821	502	12	despite	despite	SCONJ
taxlaw-2821	502	13	the	the	DET
taxlaw-2821	502	14	illusive	illusive	ADJ
taxlaw-2821	502	15	simplicity	simplicity	NOUN
taxlaw-2821	502	16	of	of	ADP
taxlaw-2821	502	17	this	this	DET
taxlaw-2821	502	18	test	test	NOUN
taxlaw-2821	502	19	,	,	PUNCT
taxlaw-2821	502	20	private	private	ADJ
taxlaw-2821	502	21	foundations	foundation	NOUN
taxlaw-2821	502	22	tend	tend	VERB
taxlaw-2821	502	23	to	to	PART
taxlaw-2821	502	24	seek	seek	VERB
taxlaw-2821	502	25	a	a	DET
taxlaw-2821	502	26	preliminary	preliminary	ADJ
taxlaw-2821	502	27	determination	determination	NOUN
taxlaw-2821	502	28	from	from	ADP
taxlaw-2821	502	29	an	an	DET
taxlaw-2821	502	30	internal	internal	ADJ
taxlaw-2821	502	31	revenue	revenue	NOUN
taxlaw-2821	502	32	service	service	NOUN
taxlaw-2821	502	33	private	private	ADJ
taxlaw-2821	502	34	letter	letter	NOUN
taxlaw-2821	502	35	ruling	rule	VERB
taxlaw-2821	502	36	that	that	SCONJ
taxlaw-2821	502	37	a	a	DET
taxlaw-2821	502	38	given	give	VERB
taxlaw-2821	502	39	investment	investment	NOUN
taxlaw-2821	502	40	qualifies	qualifie	NOUN
taxlaw-2821	502	41	as	as	ADP
taxlaw-2821	502	42	a	a	DET
taxlaw-2821	502	43	pri.153	pri.153	NOUN
taxlaw-2821	502	44	indeed	indeed	ADV
taxlaw-2821	502	45	,	,	PUNCT
taxlaw-2821	502	46	an	an	DET
taxlaw-2821	502	47	investment	investment	NOUN
taxlaw-2821	502	48	that	that	PRON
taxlaw-2821	502	49	does	do	AUX
taxlaw-2821	502	50	not	not	PART
taxlaw-2821	502	51	qualify	qualify	VERB
taxlaw-2821	502	52	as	as	ADP
taxlaw-2821	502	53	such	such	ADJ
taxlaw-2821	502	54	would	would	AUX
taxlaw-2821	502	55	trigger	trigger	VERB
taxlaw-2821	502	56	the	the	DET
taxlaw-2821	502	57	heavy	heavy	ADJ
taxlaw-2821	502	58	tax	tax	NOUN
taxlaw-2821	502	59	of	of	ADP
taxlaw-2821	502	60	the	the	DET
taxlaw-2821	502	61	jeopardy	jeopardy	NOUN
taxlaw-2821	502	62	rule	rule	NOUN
taxlaw-2821	502	63	,	,	PUNCT
taxlaw-2821	502	64	and	and	CCONJ
taxlaw-2821	502	65	because	because	SCONJ
taxlaw-2821	502	66	previous	previous	ADJ
taxlaw-2821	502	67	private	private	ADJ
taxlaw-2821	502	68	letter	letter	NOUN
taxlaw-2821	502	69	rulings	ruling	NOUN
taxlaw-2821	502	70	have	have	VERB
taxlaw-2821	502	71	no	no	DET
taxlaw-2821	502	72	precedential	precedential	ADJ
taxlaw-2821	502	73	value	value	NOUN
taxlaw-2821	502	74	,	,	PUNCT
taxlaw-2821	502	75	risk	risk	NOUN
taxlaw-2821	502	76	-	-	PUNCT
taxlaw-2821	502	77	averse	averse	ADJ
taxlaw-2821	502	78	foundations	foundation	NOUN
taxlaw-2821	502	79	usually	usually	ADV
taxlaw-2821	502	80	seek	seek	VERB
taxlaw-2821	502	81	a	a	DET
taxlaw-2821	502	82	discrete	discrete	ADJ
taxlaw-2821	502	83	service	service	NOUN
taxlaw-2821	502	84	’s	’s	PART
taxlaw-2821	502	85	approval	approval	NOUN
taxlaw-2821	502	86	,	,	PUNCT
taxlaw-2821	502	87	although	although	SCONJ
taxlaw-2821	502	88	it	it	PRON
taxlaw-2821	502	89	is	be	AUX
taxlaw-2821	502	90	not	not	PART
taxlaw-2821	502	91	required	require	VERB
taxlaw-2821	502	92	,	,	PUNCT
taxlaw-2821	502	93	before	before	ADP
taxlaw-2821	502	94	initiating	initiate	VERB
taxlaw-2821	502	95	a	a	DET
taxlaw-2821	502	96	program	program	NOUN
taxlaw-2821	502	97	-	-	PUNCT
taxlaw-2821	502	98	related	relate	VERB
taxlaw-2821	502	99	investment.154	investment.154	NOUN
taxlaw-2821	502	100	the	the	DET
taxlaw-2821	502	101	use	use	NOUN
taxlaw-2821	502	102	of	of	ADP
taxlaw-2821	502	103	pris	pris	PROPN
taxlaw-2821	502	104	further	far	ADV
taxlaw-2821	502	105	triggers	trigger	VERB
taxlaw-2821	502	106	the	the	DET
taxlaw-2821	502	107	foundation	foundation	NOUN
taxlaw-2821	502	108	’s	’s	PART
taxlaw-2821	502	109	duty	duty	NOUN
taxlaw-2821	502	110	to	to	PART
taxlaw-2821	502	111	exercise	exercise	VERB
taxlaw-2821	502	112	expenditures	expenditure	NOUN
taxlaw-2821	502	113	’	'	PUNCT
taxlaw-2821	502	114	responsibility	responsibility	NOUN
taxlaw-2821	502	115	with	with	ADP
taxlaw-2821	502	116	respect	respect	NOUN
taxlaw-2821	502	117	to	to	ADP
taxlaw-2821	502	118	the	the	DET
taxlaw-2821	502	119	investment155	investment155	PROPN
taxlaw-2821	502	120	in	in	ADP
taxlaw-2821	502	121	order	order	NOUN
taxlaw-2821	502	122	for	for	SCONJ
taxlaw-2821	502	123	it	it	PRON
taxlaw-2821	502	124	not	not	PART
taxlaw-2821	502	125	to	to	PART
taxlaw-2821	502	126	be	be	AUX
taxlaw-2821	502	127	considered	consider	VERB
taxlaw-2821	502	128	as	as	ADP
taxlaw-2821	502	129	taxable	taxable	ADJ
taxlaw-2821	502	130	expenditure	expenditure	NOUN
taxlaw-2821	502	131	.	.	PUNCT
taxlaw-2821	503	1	the	the	DET
taxlaw-2821	503	2	expenditures	expenditure	NOUN
taxlaw-2821	503	3	’	'	PUNCT
taxlaw-2821	503	4	responsibility	responsibility	NOUN
taxlaw-2821	503	5	implies	imply	VERB
taxlaw-2821	503	6	that	that	SCONJ
taxlaw-2821	503	7	the	the	DET
taxlaw-2821	503	8	foundation	foundation	NOUN
taxlaw-2821	503	9	must	must	AUX
taxlaw-2821	503	10	exert	exert	VERB
taxlaw-2821	503	11	all	all	DET
taxlaw-2821	503	12	reasonable	reasonable	ADJ
taxlaw-2821	503	13	efforts	effort	NOUN
taxlaw-2821	503	14	and	and	CCONJ
taxlaw-2821	503	15	establish	establish	VERB
taxlaw-2821	503	16	adequate	adequate	ADJ
taxlaw-2821	503	17	procedures	procedure	NOUN
taxlaw-2821	503	18	to	to	PART
taxlaw-2821	503	19	see	see	VERB
taxlaw-2821	503	20	that	that	SCONJ
taxlaw-2821	503	21	the	the	DET
taxlaw-2821	503	22	grant	grant	NOUN
taxlaw-2821	503	23	is	be	AUX
taxlaw-2821	503	24	spent	spend	VERB
taxlaw-2821	503	25	solely	solely	ADV
taxlaw-2821	503	26	for	for	ADP
taxlaw-2821	503	27	the	the	DET
taxlaw-2821	503	28	purpose	purpose	NOUN
taxlaw-2821	503	29	for	for	ADP
taxlaw-2821	503	30	which	which	PRON
taxlaw-2821	503	31	it	it	PRON
taxlaw-2821	503	32	was	be	AUX
taxlaw-2821	503	33	made	make	VERB
taxlaw-2821	503	34	,	,	PUNCT
taxlaw-2821	503	35	to	to	PART
taxlaw-2821	503	36	obtain	obtain	VERB
taxlaw-2821	503	37	full	full	ADJ
taxlaw-2821	503	38	and	and	CCONJ
taxlaw-2821	503	39	complete	complete	ADJ
taxlaw-2821	503	40	reports	report	NOUN
taxlaw-2821	503	41	from	from	ADP
taxlaw-2821	503	42	the	the	DET
taxlaw-2821	503	43	grantee	grantee	NOUN
taxlaw-2821	503	44	on	on	ADP
taxlaw-2821	503	45	how	how	SCONJ
taxlaw-2821	503	46	the	the	DET
taxlaw-2821	503	47	funds	fund	NOUN
taxlaw-2821	503	48	are	be	AUX
taxlaw-2821	503	49	spent	spend	VERB
taxlaw-2821	503	50	,	,	PUNCT
taxlaw-2821	503	51	and	and	CCONJ
taxlaw-2821	503	52	to	to	PART
taxlaw-2821	503	53	make	make	VERB
taxlaw-2821	503	54	full	full	ADJ
taxlaw-2821	503	55	and	and	CCONJ
taxlaw-2821	503	56	detailed	detailed	ADJ
taxlaw-2821	503	57	reports	report	NOUN
taxlaw-2821	503	58	with	with	ADP
taxlaw-2821	503	59	respect	respect	NOUN
taxlaw-2821	503	60	to	to	ADP
taxlaw-2821	503	61	such	such	ADJ
taxlaw-2821	503	62	expenditures	expenditure	NOUN
taxlaw-2821	503	63	to	to	ADP
taxlaw-2821	503	64	the	the	DET
taxlaw-2821	503	65	secretary.156	secretary.156	NOUN
taxlaw-2821	503	66	the	the	DET
taxlaw-2821	503	67	regulations	regulation	NOUN
taxlaw-2821	503	68	first	first	ADV
taxlaw-2821	503	69	provide	provide	VERB
taxlaw-2821	503	70	that	that	SCONJ
taxlaw-2821	503	71	“	"	PUNCT
taxlaw-2821	503	72	a	a	DET
taxlaw-2821	503	73	private	private	ADJ
taxlaw-2821	503	74	foundation	foundation	NOUN
taxlaw-2821	503	75	is	be	AUX
taxlaw-2821	503	76	not	not	PART
taxlaw-2821	503	77	an	an	DET
taxlaw-2821	503	78	insurer	insurer	NOUN
taxlaw-2821	503	79	of	of	ADP
taxlaw-2821	503	80	the	the	DET
taxlaw-2821	503	81	activity	activity	NOUN
taxlaw-2821	503	82	of	of	ADP
taxlaw-2821	503	83	the	the	DET
taxlaw-2821	503	84	organization	organization	NOUN
taxlaw-2821	503	85	to	to	PART
taxlaw-2821	503	86	which	which	PRON
taxlaw-2821	503	87	it	it	PRON
taxlaw-2821	503	88	makes	make	VERB
taxlaw-2821	503	89	a	a	DET
taxlaw-2821	503	90	grant”157	grant”157	NOUN
taxlaw-2821	503	91	and	and	CCONJ
taxlaw-2821	503	92	will	will	AUX
taxlaw-2821	503	93	thus	thus	ADV
taxlaw-2821	503	94	be	be	AUX
taxlaw-2821	503	95	considered	consider	VERB
taxlaw-2821	503	96	as	as	ADP
taxlaw-2821	503	97	exercising	exercise	VERB
taxlaw-2821	503	98	“	"	PUNCT
taxlaw-2821	503	99	expenditure	expenditure	NOUN
taxlaw-2821	503	100	responsibility	responsibility	NOUN
taxlaw-2821	503	101	”	"	PUNCT
taxlaw-2821	503	102	under	under	ADP
taxlaw-2821	503	103	section	section	NOUN
taxlaw-2821	503	104	4945(h	4945(h	NOUN
taxlaw-2821	503	105	)	)	PUNCT
taxlaw-2821	503	106	as	as	ADV
taxlaw-2821	503	107	long	long	ADV
taxlaw-2821	503	108	as	as	SCONJ
taxlaw-2821	503	109	it	it	PRON
taxlaw-2821	503	110	exerts	exert	VERB
taxlaw-2821	503	111	all	all	DET
taxlaw-2821	503	112	reasonable	reasonable	ADJ
taxlaw-2821	503	113	efforts	effort	NOUN
taxlaw-2821	503	114	and	and	CCONJ
taxlaw-2821	503	115	establishes	establish	VERB
taxlaw-2821	503	116	adequate	adequate	ADJ
taxlaw-2821	503	117	procedures	procedure	NOUN
taxlaw-2821	503	118	to	to	PART
taxlaw-2821	503	119	comply	comply	VERB
taxlaw-2821	503	120	with	with	ADP
taxlaw-2821	503	121	its	its	PRON
taxlaw-2821	503	122	requirements	requirement	NOUN
taxlaw-2821	503	123	.	.	PUNCT
taxlaw-2821	504	1	however	however	ADV
taxlaw-2821	504	2	,	,	PUNCT
taxlaw-2821	504	3	the	the	DET
taxlaw-2821	504	4	regulation	regulation	NOUN
taxlaw-2821	504	5	then	then	ADV
taxlaw-2821	504	6	goes	go	VERB
taxlaw-2821	504	7	on	on	ADP
taxlaw-2821	504	8	with	with	ADP
taxlaw-2821	504	9	a	a	DET
taxlaw-2821	504	10	number	number	NOUN
taxlaw-2821	504	11	of	of	ADP
taxlaw-2821	504	12	requirements	requirement	NOUN
taxlaw-2821	504	13	and	and	CCONJ
taxlaw-2821	504	14	specifies	specify	VERB
taxlaw-2821	504	15	various	various	ADJ
taxlaw-2821	504	16	duties	duty	NOUN
taxlaw-2821	504	17	that	that	PRON
taxlaw-2821	504	18	apply	apply	VERB
taxlaw-2821	504	19	to	to	ADP
taxlaw-2821	504	20	foundations	foundation	NOUN
taxlaw-2821	504	21	with	with	ADP
taxlaw-2821	504	22	regard	regard	NOUN
taxlaw-2821	504	23	to	to	ADP
taxlaw-2821	504	24	the	the	DET
taxlaw-2821	504	25	making	making	NOUN
taxlaw-2821	504	26	of	of	ADP
taxlaw-2821	504	27	pris.158	pris.158	NOUN
taxlaw-2821	504	28	they	they	PRON
taxlaw-2821	504	29	can	can	AUX
taxlaw-2821	504	30	be	be	AUX
taxlaw-2821	504	31	clearly	clearly	ADV
taxlaw-2821	504	32	outlined	outline	VERB
taxlaw-2821	504	33	in	in	ADP
taxlaw-2821	504	34	3	3	NUM
taxlaw-2821	504	35	steps	step	NOUN
taxlaw-2821	504	36	:	:	PUNCT
taxlaw-2821	504	37	the	the	DET
taxlaw-2821	504	38	first	first	ADJ
taxlaw-2821	504	39	step	step	NOUN
taxlaw-2821	504	40	is	be	AUX
taxlaw-2821	504	41	the	the	DET
taxlaw-2821	504	42	preinvestment	preinvestment	ADJ
taxlaw-2821	504	43	inquiry	inquiry	NOUN
taxlaw-2821	504	44	into	into	ADP
taxlaw-2821	504	45	the	the	DET
taxlaw-2821	504	46	organization	organization	NOUN
taxlaw-2821	504	47	that	that	PRON
taxlaw-2821	504	48	will	will	AUX
taxlaw-2821	504	49	potentially	potentially	ADV
taxlaw-2821	504	50	receive	receive	VERB
taxlaw-2821	504	51	the	the	DET
taxlaw-2821	504	52	pri	pri	NOUN
taxlaw-2821	504	53	.	.	PUNCT
taxlaw-2821	505	1	if	if	SCONJ
taxlaw-2821	505	2	after	after	ADP
taxlaw-2821	505	3	following	follow	VERB
taxlaw-2821	505	4	the	the	DET
taxlaw-2821	505	5	regulation	regulation	NOUN
taxlaw-2821	505	6	guidelines	guideline	VERB
taxlaw-2821	505	7	the	the	DET
taxlaw-2821	505	8	foundation	foundation	NOUN
taxlaw-2821	505	9	believes	believe	VERB
taxlaw-2821	505	10	the	the	DET
taxlaw-2821	505	11	reasonableness	reasonableness	NOUN
taxlaw-2821	505	12	standard	standard	NOUN
taxlaw-2821	505	13	for	for	ADP
taxlaw-2821	505	14	the	the	DET
taxlaw-2821	505	15	inquiry	inquiry	NOUN
taxlaw-2821	505	16	has	have	AUX
taxlaw-2821	505	17	been	be	AUX
taxlaw-2821	505	18	met	meet	VERB
taxlaw-2821	505	19	,	,	PUNCT
taxlaw-2821	505	20	the	the	DET
taxlaw-2821	505	21	foundation	foundation	NOUN
taxlaw-2821	505	22	must	must	AUX
taxlaw-2821	505	23	establish	establish	VERB
taxlaw-2821	505	24	and	and	CCONJ
taxlaw-2821	505	25	follow	follow	VERB
taxlaw-2821	505	26	a	a	DET
taxlaw-2821	505	27	procedure	procedure	NOUN
taxlaw-2821	505	28	with	with	ADP
taxlaw-2821	505	29	the	the	DET
taxlaw-2821	505	30	recipient	recipient	NOUN
taxlaw-2821	505	31	organization	organization	NOUN
taxlaw-2821	505	32	to	to	PART
taxlaw-2821	505	33	ensure	ensure	VERB
taxlaw-2821	505	34	that	that	SCONJ
taxlaw-2821	505	35	the	the	DET
taxlaw-2821	505	36	pri	pri	NOUN
taxlaw-2821	505	37	is	be	AUX
taxlaw-2821	505	38	used	use	VERB
taxlaw-2821	505	39	for	for	ADP
taxlaw-2821	505	40	the	the	DET
taxlaw-2821	505	41	proper	proper	ADJ
taxlaw-2821	505	42	purposes	purpose	NOUN
taxlaw-2821	505	43	.	.	PUNCT
taxlaw-2821	506	1	finally	finally	ADV
taxlaw-2821	506	2	,	,	PUNCT
taxlaw-2821	506	3	the	the	DET
taxlaw-2821	506	4	foundation	foundation	NOUN
taxlaw-2821	506	5	must	must	AUX
taxlaw-2821	506	6	submit	submit	VERB
taxlaw-2821	506	7	complete	complete	ADJ
taxlaw-2821	506	8	and	and	CCONJ
taxlaw-2821	506	9	accurate	accurate	ADJ
taxlaw-2821	506	10	reports	report	NOUN
taxlaw-2821	506	11	to	to	ADP
taxlaw-2821	506	12	the	the	DET
taxlaw-2821	506	13	irs	irs	PROPN
taxlaw-2821	506	14	about	about	ADP
taxlaw-2821	506	15	the	the	DET
taxlaw-2821	506	16	status	status	NOUN
taxlaw-2821	506	17	of	of	ADP
taxlaw-2821	506	18	the	the	DET
taxlaw-2821	506	19	pri	pri	NOUN
taxlaw-2821	506	20	in	in	ADP
taxlaw-2821	506	21	accordance	accordance	NOUN
taxlaw-2821	506	22	with	with	ADP
taxlaw-2821	506	23	the	the	DET
taxlaw-2821	506	24	regulations.159	regulations.159	NOUN
taxlaw-2821	506	25	the	the	DET
taxlaw-2821	506	26	making	making	NOUN
taxlaw-2821	506	27	of	of	ADP
taxlaw-2821	506	28	a	a	DET
taxlaw-2821	506	29	pri	pri	NOUN
taxlaw-2821	506	30	thus	thus	ADV
taxlaw-2821	506	31	represents	represent	VERB
taxlaw-2821	506	32	a	a	DET
taxlaw-2821	506	33	heavy	heavy	ADJ
taxlaw-2821	506	34	administrative	administrative	ADJ
taxlaw-2821	506	35	burden	burden	NOUN
taxlaw-2821	506	36	for	for	ADP
taxlaw-2821	506	37	private	private	ADJ
taxlaw-2821	506	38	foundations	foundation	NOUN
taxlaw-2821	506	39	.	.	PUNCT
taxlaw-2821	507	1	they	they	PRON
taxlaw-2821	507	2	have	have	VERB
taxlaw-2821	507	3	to	to	PART
taxlaw-2821	507	4	design	design	VERB
taxlaw-2821	507	5	a	a	DET
taxlaw-2821	507	6	two	two	NUM
taxlaw-2821	507	7	-	-	PUNCT
taxlaw-2821	507	8	tier	tier	NOUN
taxlaw-2821	507	9	reporting	reporting	NOUN
taxlaw-2821	507	10	system	system	NOUN
taxlaw-2821	507	11	,	,	PUNCT
taxlaw-2821	507	12	between	between	ADP
taxlaw-2821	507	13	the	the	DET
taxlaw-2821	507	14	recipient	recipient	NOUN
taxlaw-2821	507	15	organization	organization	NOUN
taxlaw-2821	507	16	and	and	CCONJ
taxlaw-2821	507	17	the	the	DET
taxlaw-2821	507	18	foundation	foundation	NOUN
taxlaw-2821	507	19	,	,	PUNCT
taxlaw-2821	507	20	and	and	CCONJ
taxlaw-2821	507	21	between	between	ADP
taxlaw-2821	507	22	the	the	DET
taxlaw-2821	507	23	foundation	foundation	NOUN
taxlaw-2821	507	24	and	and	CCONJ
taxlaw-2821	507	25	the	the	DET
taxlaw-2821	507	26	internal	internal	ADJ
taxlaw-2821	507	27	revenue	revenue	NOUN
taxlaw-2821	507	28	service	service	NOUN
taxlaw-2821	507	29	.	.	PUNCT
taxlaw-2821	508	1	besides	besides	SCONJ
taxlaw-2821	508	2	,	,	PUNCT
taxlaw-2821	508	3	as	as	SCONJ
taxlaw-2821	508	4	was	be	AUX
taxlaw-2821	508	5	said	say	VERB
taxlaw-2821	508	6	above	above	ADV
taxlaw-2821	508	7	,	,	PUNCT
taxlaw-2821	508	8	foundations	foundation	NOUN
taxlaw-2821	508	9	usually	usually	ADV
taxlaw-2821	508	10	seek	seek	VERB
taxlaw-2821	508	11	a	a	DET
taxlaw-2821	508	12	private	private	ADJ
taxlaw-2821	508	13	letter	letter	NOUN
taxlaw-2821	508	14	ruling	rule	VERB
taxlaw-2821	508	15	before	before	ADP
taxlaw-2821	508	16	making	make	VERB
taxlaw-2821	508	17	a	a	DET
taxlaw-2821	508	18	pri	pri	NOUN
taxlaw-2821	508	19	.	.	PUNCT
taxlaw-2821	509	1	thus	thus	ADV
taxlaw-2821	509	2	,	,	PUNCT
taxlaw-2821	509	3	pris	pris	PROPN
taxlaw-2821	509	4	generate	generate	VERB
taxlaw-2821	509	5	significant	significant	ADJ
taxlaw-2821	509	6	transactional	transactional	NOUN
taxlaw-2821	509	7	,	,	PUNCT
taxlaw-2821	509	8	legal	legal	ADJ
taxlaw-2821	509	9	,	,	PUNCT
taxlaw-2821	509	10	administrative	administrative	ADJ
taxlaw-2821	509	11	and	and	CCONJ
taxlaw-2821	509	12	152	152	NUM
taxlaw-2821	509	13	i	i	PROPN
taxlaw-2821	509	14	d.	d.	PROPN
taxlaw-2821	509	15	153	153	NUM
taxlaw-2821	509	16	james	james	PROPN
taxlaw-2821	509	17	p.	p.	PROPN
taxlaw-2821	509	18	joseph	joseph	PROPN
taxlaw-2821	509	19	&	&	CCONJ
taxlaw-2821	509	20	andras	andras	PROPN
taxlaw-2821	509	21	kosaras	kosaras	PROPN
taxlaw-2821	509	22	,	,	PUNCT
taxlaw-2821	509	23	new	new	ADJ
taxlaw-2821	509	24	strategies	strategy	NOUN
taxlaw-2821	509	25	for	for	ADP
taxlaw-2821	509	26	leveraging	leverage	VERB
taxlaw-2821	509	27	foundation	foundation	NOUN
taxlaw-2821	509	28	assets	asset	NOUN
taxlaw-2821	509	29	,	,	PUNCT
taxlaw-2821	509	30	tax'n	tax'n	NOUN
taxlaw-2821	509	31	of	of	ADP
taxlaw-2821	509	32	exempts	exempt	NOUN
taxlaw-2821	509	33	,	,	PUNCT
taxlaw-2821	509	34	july	july	PROPN
taxlaw-2821	509	35	/	/	SYM
taxlaw-2821	509	36	aug	aug	PROPN
taxlaw-2821	509	37	.	.	PROPN
taxlaw-2821	509	38	2008	2008	NUM
taxlaw-2821	509	39	,	,	PUNCT
taxlaw-2821	509	40	at	at	ADP
taxlaw-2821	509	41	24	24	NUM
taxlaw-2821	509	42	(	(	PUNCT
taxlaw-2821	509	43	emphasizing	emphasize	VERB
taxlaw-2821	509	44	that	that	SCONJ
taxlaw-2821	509	45	“	"	PUNCT
taxlaw-2821	509	46	if	if	SCONJ
taxlaw-2821	509	47	an	an	DET
taxlaw-2821	509	48	investment	investment	NOUN
taxlaw-2821	509	49	meets	meet	VERB
taxlaw-2821	509	50	the	the	DET
taxlaw-2821	509	51	requirements	requirement	NOUN
taxlaw-2821	509	52	,	,	PUNCT
taxlaw-2821	509	53	it	it	PRON
taxlaw-2821	509	54	can	can	AUX
taxlaw-2821	509	55	qualify	qualify	VERB
taxlaw-2821	509	56	as	as	ADP
taxlaw-2821	509	57	a	a	DET
taxlaw-2821	509	58	pri	pri	NOUN
taxlaw-2821	509	59	.	.	PUNCT
taxlaw-2821	510	1	irs	irs	PROPN
taxlaw-2821	510	2	approval	approval	NOUN
taxlaw-2821	510	3	is	be	AUX
taxlaw-2821	510	4	not	not	PART
taxlaw-2821	510	5	required	require	VERB
taxlaw-2821	510	6	but	but	CCONJ
taxlaw-2821	510	7	foundations	foundation	NOUN
taxlaw-2821	510	8	considering	consider	VERB
taxlaw-2821	510	9	more	more	ADJ
taxlaw-2821	510	10	complex	complex	ADJ
taxlaw-2821	510	11	pris	pris	NOUN
taxlaw-2821	510	12	may	may	AUX
taxlaw-2821	510	13	find	find	VERB
taxlaw-2821	510	14	it	it	PRON
taxlaw-2821	510	15	prudent	prudent	ADJ
taxlaw-2821	510	16	—	—	PUNCT
taxlaw-2821	510	17	despite	despite	SCONJ
taxlaw-2821	510	18	the	the	DET
taxlaw-2821	510	19	time	time	NOUN
taxlaw-2821	510	20	and	and	CCONJ
taxlaw-2821	510	21	costs	cost	NOUN
taxlaw-2821	510	22	involved	involve	VERB
taxlaw-2821	510	23	—	—	PUNCT
taxlaw-2821	510	24	to	to	PART
taxlaw-2821	510	25	seek	seek	VERB
taxlaw-2821	510	26	approval	approval	NOUN
taxlaw-2821	510	27	from	from	ADP
taxlaw-2821	510	28	the	the	DET
taxlaw-2821	510	29	irs	irs	PROPN
taxlaw-2821	510	30	,	,	PUNCT
taxlaw-2821	510	31	given	give	VERB
taxlaw-2821	510	32	the	the	DET
taxlaw-2821	510	33	lack	lack	NOUN
taxlaw-2821	510	34	of	of	ADP
taxlaw-2821	510	35	precedential	precedential	ADJ
taxlaw-2821	510	36	guidance	guidance	NOUN
taxlaw-2821	510	37	on	on	ADP
taxlaw-2821	510	38	pris	pris	PROPN
taxlaw-2821	510	39	.	.	PUNCT
taxlaw-2821	510	40	”	"	PUNCT
taxlaw-2821	510	41	)	)	PUNCT
taxlaw-2821	510	42	.	.	PUNCT
taxlaw-2821	511	1	154	154	NUM
taxlaw-2821	512	1	i	i	PRON
taxlaw-2821	512	2	d.	d.	PROPN
taxlaw-2821	512	3	at	at	ADP
taxlaw-2821	512	4	24	24	NUM
taxlaw-2821	512	5	,	,	PUNCT
taxlaw-2821	512	6	n.16	n.16	PROPN
taxlaw-2821	512	7	(	(	PUNCT
taxlaw-2821	512	8	underscoring	underscore	VERB
taxlaw-2821	512	9	that	that	SCONJ
taxlaw-2821	512	10	“	"	PUNCT
taxlaw-2821	512	11	much	much	ADJ
taxlaw-2821	512	12	of	of	ADP
taxlaw-2821	512	13	the	the	DET
taxlaw-2821	512	14	‘	'	PUNCT
taxlaw-2821	512	15	law	law	NOUN
taxlaw-2821	512	16	‘	'	PUNCT
taxlaw-2821	512	17	on	on	ADP
taxlaw-2821	512	18	pris	pris	PROPN
taxlaw-2821	512	19	comes	come	VERB
taxlaw-2821	512	20	from	from	ADP
taxlaw-2821	512	21	private	private	ADJ
taxlaw-2821	512	22	letter	letter	NOUN
taxlaw-2821	512	23	rulings	ruling	NOUN
taxlaw-2821	512	24	that	that	PRON
taxlaw-2821	512	25	offer	offer	VERB
taxlaw-2821	512	26	some	some	DET
taxlaw-2821	512	27	insights	insight	NOUN
taxlaw-2821	512	28	into	into	ADP
taxlaw-2821	512	29	how	how	SCONJ
taxlaw-2821	512	30	the	the	DET
taxlaw-2821	512	31	service	service	NOUN
taxlaw-2821	512	32	may	may	AUX
taxlaw-2821	512	33	treat	treat	VERB
taxlaw-2821	512	34	a	a	DET
taxlaw-2821	512	35	particular	particular	ADJ
taxlaw-2821	512	36	investment	investment	NOUN
taxlaw-2821	512	37	.	.	PUNCT
taxlaw-2821	513	1	however	however	ADV
taxlaw-2821	513	2	,	,	PUNCT
taxlaw-2821	513	3	letter	letter	NOUN
taxlaw-2821	513	4	rulings	ruling	NOUN
taxlaw-2821	513	5	can	can	AUX
taxlaw-2821	513	6	be	be	AUX
taxlaw-2821	513	7	relied	rely	VERB
taxlaw-2821	513	8	on	on	ADP
taxlaw-2821	513	9	only	only	ADV
taxlaw-2821	513	10	by	by	ADP
taxlaw-2821	513	11	the	the	DET
taxlaw-2821	513	12	taxpayer	taxpayer	NOUN
taxlaw-2821	513	13	requesting	request	VERB
taxlaw-2821	513	14	the	the	DET
taxlaw-2821	513	15	ruling	ruling	NOUN
taxlaw-2821	513	16	and	and	CCONJ
taxlaw-2821	513	17	have	have	VERB
taxlaw-2821	513	18	no	no	DET
taxlaw-2821	513	19	precedential	precedential	ADJ
taxlaw-2821	513	20	authority	authority	NOUN
taxlaw-2821	513	21	.	.	PUNCT
taxlaw-2821	513	22	”	"	PUNCT
taxlaw-2821	514	1	)	)	PUNCT
taxlaw-2821	514	2	155	155	NUM
taxlaw-2821	514	3	i.r.c	i.r.c	NOUN
taxlaw-2821	514	4	.	.	PUNCT
taxlaw-2821	515	1	§	§	PROPN
taxlaw-2821	515	2	4945(d)(4	4945(d)(4	NUM
taxlaw-2821	515	3	)	)	PUNCT
taxlaw-2821	515	4	(	(	PUNCT
taxlaw-2821	515	5	2012	2012	NUM
taxlaw-2821	515	6	)	)	PUNCT
taxlaw-2821	515	7	.	.	PUNCT
taxlaw-2821	516	1	156	156	NUM
taxlaw-2821	516	2	i.r.c	i.r.c	NOUN
taxlaw-2821	516	3	.	.	PUNCT
taxlaw-2821	517	1	§	§	PROPN
taxlaw-2821	517	2	4945(h	4945(h	PROPN
taxlaw-2821	517	3	)	)	PUNCT
taxlaw-2821	517	4	(	(	PUNCT
taxlaw-2821	517	5	2012	2012	NUM
taxlaw-2821	517	6	)	)	PUNCT
taxlaw-2821	517	7	.	.	PUNCT
taxlaw-2821	518	1	157	157	NUM
taxlaw-2821	518	2	treas	trea	NOUN
taxlaw-2821	518	3	.	.	PUNCT
taxlaw-2821	519	1	reg	reg	PROPN
taxlaw-2821	519	2	.	.	PUNCT
taxlaw-2821	520	1	§	§	PROPN
taxlaw-2821	520	2	53.4945	53.4945	NUM
taxlaw-2821	520	3	-	-	SYM
taxlaw-2821	520	4	5(b)(1	5(b)(1	NUM
taxlaw-2821	520	5	)	)	PUNCT
taxlaw-2821	520	6	(	(	PUNCT
taxlaw-2821	520	7	1973	1973	NUM
taxlaw-2821	520	8	)	)	PUNCT
taxlaw-2821	520	9	.	.	PUNCT
taxlaw-2821	521	1	158	158	NUM
taxlaw-2821	521	2	treas	trea	NOUN
taxlaw-2821	521	3	.	.	PUNCT
taxlaw-2821	522	1	reg	reg	PROPN
taxlaw-2821	522	2	.	.	PUNCT
taxlaw-2821	523	1	§	§	PROPN
taxlaw-2821	523	2	53.4945	53.4945	NUM
taxlaw-2821	523	3	-	-	SYM
taxlaw-2821	523	4	5(b)(4	5(b)(4	NUM
taxlaw-2821	523	5	)	)	PUNCT
taxlaw-2821	523	6	(	(	PUNCT
taxlaw-2821	523	7	1973	1973	NUM
taxlaw-2821	523	8	)	)	PUNCT
taxlaw-2821	523	9	.	.	PUNCT
taxlaw-2821	524	1	159	159	NUM
taxlaw-2821	524	2	christopher	christopher	PROPN
taxlaw-2821	524	3	c.	c.	PROPN
taxlaw-2821	524	4	archer	archer	PROPN
taxlaw-2821	524	5	,	,	PUNCT
taxlaw-2821	524	6	private	private	ADJ
taxlaw-2821	524	7	benefit	benefit	NOUN
taxlaw-2821	524	8	for	for	ADP
taxlaw-2821	524	9	the	the	DET
taxlaw-2821	524	10	public	public	ADJ
taxlaw-2821	524	11	good	good	NOUN
taxlaw-2821	524	12	:	:	PUNCT
taxlaw-2821	524	13	promoting	promote	VERB
taxlaw-2821	524	14	foundation	foundation	NOUN
taxlaw-2821	524	15	investment	investment	NOUN
taxlaw-2821	524	16	in	in	ADP
taxlaw-2821	524	17	the	the	DET
taxlaw-2821	524	18	“	"	PUNCT
taxlaw-2821	524	19	fourth	fourth	ADJ
taxlaw-2821	524	20	sector	sector	NOUN
taxlaw-2821	524	21	”	"	PUNCT
taxlaw-2821	524	22	to	to	PART
taxlaw-2821	524	23	provide	provide	VERB
taxlaw-2821	524	24	more	more	ADV
taxlaw-2821	524	25	efficient	efficient	ADJ
taxlaw-2821	524	26	and	and	CCONJ
taxlaw-2821	524	27	effective	effective	ADJ
taxlaw-2821	524	28	social	social	ADJ
taxlaw-2821	524	29	missions	mission	NOUN
taxlaw-2821	524	30	,	,	PUNCT
taxlaw-2821	524	31	84	84	NUM
taxlaw-2821	524	32	temp	temp	NOUN
taxlaw-2821	524	33	.	.	PUNCT
taxlaw-2821	525	1	l.	l.	PROPN
taxlaw-2821	525	2	rev	rev	PROPN
taxlaw-2821	525	3	.	.	PROPN
taxlaw-2821	525	4	159	159	NUM
taxlaw-2821	525	5	,	,	PUNCT
taxlaw-2821	525	6	168	168	NUM
taxlaw-2821	525	7	(	(	PUNCT
taxlaw-2821	525	8	2011	2011	NUM
taxlaw-2821	525	9	)	)	PUNCT
taxlaw-2821	525	10	.	.	PUNCT
taxlaw-2821	526	1	2013	2013	NUM
taxlaw-2821	526	2	]	]	PUNCT
taxlaw-2821	527	1	designing	design	VERB
taxlaw-2821	527	2	a	a	DET
taxlaw-2821	527	3	legal	legal	ADJ
taxlaw-2821	527	4	vehicle	vehicle	NOUN
taxlaw-2821	527	5	for	for	ADP
taxlaw-2821	527	6	social	social	ADJ
taxlaw-2821	527	7	enterprises	enterprise	NOUN
taxlaw-2821	527	8	:	:	PUNCT
taxlaw-2821	527	9	121	121	NUM
taxlaw-2821	527	10	an	an	DET
taxlaw-2821	527	11	issue	issue	NOUN
taxlaw-2821	527	12	spotting	spot	VERB
taxlaw-2821	527	13	exercise	exercise	NOUN
taxlaw-2821	527	14	monitoring	monitoring	NOUN
taxlaw-2821	527	15	costs	cost	NOUN
taxlaw-2821	527	16	,	,	PUNCT
taxlaw-2821	527	17	and	and	CCONJ
taxlaw-2821	527	18	therefore	therefore	ADV
taxlaw-2821	527	19	are	be	AUX
taxlaw-2821	527	20	not	not	PART
taxlaw-2821	527	21	widely	widely	ADV
taxlaw-2821	527	22	used,160	used,160	VERB
taxlaw-2821	527	23	with	with	ADP
taxlaw-2821	527	24	the	the	DET
taxlaw-2821	527	25	result	result	NOUN
taxlaw-2821	527	26	that	that	SCONJ
taxlaw-2821	527	27	most	most	ADJ
taxlaw-2821	527	28	for	for	ADP
taxlaw-2821	527	29	-	-	PUNCT
taxlaw-2821	527	30	profit	profit	NOUN
taxlaw-2821	527	31	social	social	ADJ
taxlaw-2821	527	32	enterprises	enterprise	NOUN
taxlaw-2821	527	33	hardly	hardly	ADV
taxlaw-2821	527	34	benefit	benefit	VERB
taxlaw-2821	527	35	from	from	ADP
taxlaw-2821	527	36	private	private	ADJ
taxlaw-2821	527	37	foundation	foundation	NOUN
taxlaw-2821	527	38	funding	funding	NOUN
taxlaw-2821	527	39	.	.	PUNCT
taxlaw-2821	528	1	v	v	ADP
taxlaw-2821	528	2	new	new	ADJ
taxlaw-2821	528	3	designs	design	NOUN
taxlaw-2821	528	4	for	for	ADP
taxlaw-2821	528	5	old	old	ADJ
taxlaw-2821	528	6	tools	tool	NOUN
taxlaw-2821	528	7	:	:	PUNCT
taxlaw-2821	528	8	why	why	SCONJ
taxlaw-2821	528	9	the	the	DET
taxlaw-2821	528	10	early	early	ADJ
taxlaw-2821	528	11	legal	legal	ADJ
taxlaw-2821	528	12	and	and	CCONJ
taxlaw-2821	528	13	structural	structural	ADJ
taxlaw-2821	528	14	innovations	innovation	NOUN
taxlaw-2821	528	15	were	be	AUX
taxlaw-2821	528	16	not	not	PART
taxlaw-2821	528	17	enough	enough	ADJ
taxlaw-2821	528	18	this	this	DET
taxlaw-2821	528	19	part	part	NOUN
taxlaw-2821	528	20	first	first	ADV
taxlaw-2821	528	21	develops	develop	VERB
taxlaw-2821	528	22	the	the	DET
taxlaw-2821	528	23	early	early	ADJ
taxlaw-2821	528	24	adaptation	adaptation	NOUN
taxlaw-2821	528	25	of	of	ADP
taxlaw-2821	528	26	the	the	DET
taxlaw-2821	528	27	legal	legal	ADJ
taxlaw-2821	528	28	framework	framework	NOUN
taxlaw-2821	528	29	in	in	ADP
taxlaw-2821	528	30	an	an	DET
taxlaw-2821	528	31	attempt	attempt	NOUN
taxlaw-2821	528	32	to	to	PART
taxlaw-2821	528	33	account	account	VERB
taxlaw-2821	528	34	for	for	ADP
taxlaw-2821	528	35	stakeholder	stakeholder	NOUN
taxlaw-2821	528	36	interests	interest	NOUN
taxlaw-2821	528	37	.	.	PUNCT
taxlaw-2821	529	1	it	it	PRON
taxlaw-2821	529	2	then	then	ADV
taxlaw-2821	529	3	goes	go	VERB
taxlaw-2821	529	4	on	on	ADP
taxlaw-2821	529	5	with	with	ADP
taxlaw-2821	529	6	a	a	DET
taxlaw-2821	529	7	description	description	NOUN
taxlaw-2821	529	8	of	of	ADP
taxlaw-2821	529	9	tandem	tandem	NOUN
taxlaw-2821	529	10	entities	entity	NOUN
taxlaw-2821	529	11	,	,	PUNCT
taxlaw-2821	529	12	which	which	PRON
taxlaw-2821	529	13	amount	amount	VERB
taxlaw-2821	529	14	to	to	ADP
taxlaw-2821	529	15	a	a	DET
taxlaw-2821	529	16	practical	practical	ADJ
taxlaw-2821	529	17	combination	combination	NOUN
taxlaw-2821	529	18	of	of	ADP
taxlaw-2821	529	19	the	the	DET
taxlaw-2821	529	20	tax	tax	NOUN
taxlaw-2821	529	21	-	-	PUNCT
taxlaw-2821	529	22	exempt	exempt	ADJ
taxlaw-2821	529	23	and	and	CCONJ
taxlaw-2821	529	24	the	the	DET
taxlaw-2821	529	25	for	for	ADP
taxlaw-2821	529	26	-	-	PUNCT
taxlaw-2821	529	27	profit	profit	NOUN
taxlaw-2821	529	28	worlds	world	NOUN
taxlaw-2821	529	29	.	.	PUNCT
taxlaw-2821	530	1	constituency	constituency	NOUN
taxlaw-2821	530	2	statutes	statute	NOUN
taxlaw-2821	530	3	:	:	PUNCT
taxlaw-2821	530	4	an	an	DET
taxlaw-2821	530	5	inconclusive	inconclusive	ADJ
taxlaw-2821	530	6	effort	effort	NOUN
taxlaw-2821	530	7	to	to	PART
taxlaw-2821	530	8	protect	protect	VERB
taxlaw-2821	530	9	stakeholder	stakeholder	NOUN
taxlaw-2821	530	10	interests	interest	NOUN
taxlaw-2821	530	11	in	in	ADP
taxlaw-2821	530	12	the	the	DET
taxlaw-2821	530	13	flourishing	flourish	VERB
taxlaw-2821	530	14	takeover	takeover	NOUN
taxlaw-2821	530	15	context	context	NOUN
taxlaw-2821	530	16	of	of	ADP
taxlaw-2821	530	17	the	the	DET
taxlaw-2821	530	18	1980s,161	1980s,161	NUM
taxlaw-2821	530	19	and	and	CCONJ
taxlaw-2821	530	20	with	with	ADP
taxlaw-2821	530	21	the	the	DET
taxlaw-2821	530	22	development	development	NOUN
taxlaw-2821	530	23	of	of	ADP
taxlaw-2821	530	24	the	the	DET
taxlaw-2821	530	25	unocal	unocal	PROPN
taxlaw-2821	530	26	and	and	CCONJ
taxlaw-2821	530	27	revlon	revlon	PROPN
taxlaw-2821	530	28	doctrines	doctrine	NOUN
taxlaw-2821	530	29	in	in	ADP
taxlaw-2821	530	30	the	the	DET
taxlaw-2821	530	31	nationally	nationally	ADV
taxlaw-2821	530	32	influential	influential	ADJ
taxlaw-2821	530	33	delaware	delaware	PROPN
taxlaw-2821	530	34	case	case	NOUN
taxlaw-2821	530	35	law	law	NOUN
taxlaw-2821	530	36	,	,	PUNCT
taxlaw-2821	530	37	public	public	ADJ
taxlaw-2821	530	38	corporations	corporation	NOUN
taxlaw-2821	530	39	started	start	VERB
taxlaw-2821	530	40	lobbying	lobby	VERB
taxlaw-2821	530	41	for	for	ADP
taxlaw-2821	530	42	statutory	statutory	ADJ
taxlaw-2821	530	43	authorisation	authorisation	NOUN
taxlaw-2821	530	44	to	to	PART
taxlaw-2821	530	45	consider	consider	VERB
taxlaw-2821	530	46	stakeholder	stakeholder	NOUN
taxlaw-2821	530	47	interests.162	interests.162	NOUN
taxlaw-2821	530	48	in	in	ADP
taxlaw-2821	530	49	the	the	DET
taxlaw-2821	530	50	wake	wake	NOUN
taxlaw-2821	530	51	of	of	ADP
taxlaw-2821	530	52	a	a	DET
taxlaw-2821	530	53	1983	1983	NUM
taxlaw-2821	530	54	pennsylvania	pennsylvania	PROPN
taxlaw-2821	530	55	statute	statute	PROPN
taxlaw-2821	530	56	,	,	PUNCT
taxlaw-2821	530	57	a	a	DET
taxlaw-2821	530	58	number	number	NOUN
taxlaw-2821	530	59	of	of	ADP
taxlaw-2821	530	60	states	state	NOUN
taxlaw-2821	530	61	adopted	adopt	VERB
taxlaw-2821	530	62	statutes	statute	NOUN
taxlaw-2821	530	63	elucidating	elucidate	VERB
taxlaw-2821	530	64	the	the	DET
taxlaw-2821	530	65	application	application	NOUN
taxlaw-2821	530	66	of	of	ADP
taxlaw-2821	530	67	the	the	DET
taxlaw-2821	530	68	business	business	NOUN
taxlaw-2821	530	69	judgement	judgement	NOUN
taxlaw-2821	530	70	rule	rule	NOUN
taxlaw-2821	530	71	when	when	SCONJ
taxlaw-2821	530	72	stakeholder	stakeholder	NOUN
taxlaw-2821	530	73	considerations	consideration	NOUN
taxlaw-2821	530	74	conflicted	conflict	VERB
taxlaw-2821	530	75	with	with	ADP
taxlaw-2821	530	76	shareholder	shareholder	NOUN
taxlaw-2821	530	77	interests	interest	NOUN
taxlaw-2821	530	78	.	.	PUNCT
taxlaw-2821	531	1	these	these	DET
taxlaw-2821	531	2	statutes	statute	NOUN
taxlaw-2821	531	3	are	be	AUX
taxlaw-2821	531	4	usually	usually	ADV
taxlaw-2821	531	5	referred	refer	VERB
taxlaw-2821	531	6	to	to	ADP
taxlaw-2821	531	7	as	as	ADP
taxlaw-2821	531	8	“	"	PUNCT
taxlaw-2821	531	9	corporate	corporate	ADJ
taxlaw-2821	531	10	constituency	constituency	NOUN
taxlaw-2821	531	11	statutes	statute	NOUN
taxlaw-2821	531	12	,	,	PUNCT
taxlaw-2821	531	13	”	"	PUNCT
taxlaw-2821	531	14	“	"	PUNCT
taxlaw-2821	531	15	nonshareholder	nonshareholder	NOUN
taxlaw-2821	531	16	constituency	constituency	NOUN
taxlaw-2821	531	17	statutes	statute	NOUN
taxlaw-2821	531	18	,	,	PUNCT
taxlaw-2821	531	19	”	"	PUNCT
taxlaw-2821	531	20	or	or	CCONJ
taxlaw-2821	531	21	“	"	PUNCT
taxlaw-2821	531	22	stakeholder	stakeholder	NOUN
taxlaw-2821	531	23	statutes	statute	NOUN
taxlaw-2821	531	24	,	,	PUNCT
taxlaw-2821	531	25	”	"	PUNCT
taxlaw-2821	531	26	and	and	CCONJ
taxlaw-2821	531	27	a	a	DET
taxlaw-2821	531	28	majority	majority	NOUN
taxlaw-2821	531	29	of	of	ADP
taxlaw-2821	531	30	the	the	DET
taxlaw-2821	531	31	states	state	NOUN
taxlaw-2821	531	32	have	have	AUX
taxlaw-2821	531	33	adopted	adopt	VERB
taxlaw-2821	531	34	them	they	PRON
taxlaw-2821	531	35	as	as	ADP
taxlaw-2821	531	36	of	of	ADP
taxlaw-2821	531	37	today.163	today.163	NOUN
taxlaw-2821	531	38	these	these	DET
taxlaw-2821	531	39	statutes	statute	NOUN
taxlaw-2821	531	40	all	all	PRON
taxlaw-2821	531	41	have	have	VERB
taxlaw-2821	531	42	in	in	ADP
taxlaw-2821	531	43	common	common	ADJ
taxlaw-2821	531	44	that	that	SCONJ
taxlaw-2821	531	45	the	the	DET
taxlaw-2821	531	46	consideration	consideration	NOUN
taxlaw-2821	531	47	of	of	ADP
taxlaw-2821	531	48	stakeholder	stakeholder	NOUN
taxlaw-2821	531	49	interests	interest	NOUN
taxlaw-2821	531	50	is	be	AUX
taxlaw-2821	531	51	permissible	permissible	ADJ
taxlaw-2821	531	52	but	but	CCONJ
taxlaw-2821	531	53	not	not	PART
taxlaw-2821	531	54	mandatory,164	mandatory,164	NOUN
taxlaw-2821	531	55	although	although	SCONJ
taxlaw-2821	531	56	an	an	DET
taxlaw-2821	531	57	earlier	early	ADJ
taxlaw-2821	531	58	version	version	NOUN
taxlaw-2821	531	59	of	of	ADP
taxlaw-2821	531	60	the	the	DET
taxlaw-2821	531	61	connecticut	connecticut	PROPN
taxlaw-2821	531	62	statute	statute	NOUN
taxlaw-2821	531	63	provided	provide	VERB
taxlaw-2821	531	64	for	for	ADP
taxlaw-2821	531	65	the	the	DET
taxlaw-2821	531	66	compulsory	compulsory	ADJ
taxlaw-2821	531	67	consideration	consideration	NOUN
taxlaw-2821	531	68	of	of	ADP
taxlaw-2821	531	69	various	various	ADJ
taxlaw-2821	531	70	stakeholder	stakeholder	NOUN
taxlaw-2821	531	71	interests.165	interests.165	ADP
taxlaw-2821	531	72	the	the	DET
taxlaw-2821	531	73	connecticut	connecticut	NOUN
taxlaw-2821	531	74	unique	unique	ADJ
taxlaw-2821	531	75	provision	provision	NOUN
taxlaw-2821	531	76	was	be	AUX
taxlaw-2821	531	77	repealed	repeal	VERB
taxlaw-2821	531	78	,	,	PUNCT
taxlaw-2821	531	79	and	and	CCONJ
taxlaw-2821	531	80	the	the	DET
taxlaw-2821	531	81	new	new	ADJ
taxlaw-2821	531	82	version	version	NOUN
taxlaw-2821	531	83	now	now	ADV
taxlaw-2821	531	84	provides	provide	VERB
taxlaw-2821	531	85	that	that	SCONJ
taxlaw-2821	531	86	directors	director	NOUN
taxlaw-2821	531	87	may	may	AUX
taxlaw-2821	531	88	consider	consider	VERB
taxlaw-2821	531	89	,	,	PUNCT
taxlaw-2821	531	90	in	in	ADP
taxlaw-2821	531	91	determining	determine	VERB
taxlaw-2821	531	92	what	what	PRON
taxlaw-2821	531	93	they	they	PRON
taxlaw-2821	531	94	reasonably	reasonably	ADV
taxlaw-2821	531	95	believe	believe	VERB
taxlaw-2821	531	96	to	to	PART
taxlaw-2821	531	97	be	be	AUX
taxlaw-2821	531	98	in	in	ADP
taxlaw-2821	531	99	the	the	DET
taxlaw-2821	531	100	best	good	ADJ
taxlaw-2821	531	101	interests	interest	NOUN
taxlaw-2821	531	102	of	of	ADP
taxlaw-2821	531	103	the	the	DET
taxlaw-2821	531	104	corporation	corporation	NOUN
taxlaw-2821	531	105	,	,	PUNCT
taxlaw-2821	531	106	the	the	DET
taxlaw-2821	531	107	interests	interest	NOUN
taxlaw-2821	531	108	of	of	ADP
taxlaw-2821	531	109	the	the	DET
taxlaw-2821	531	110	corporation	corporation	NOUN
taxlaw-2821	531	111	's	's	PART
taxlaw-2821	531	112	employees	employee	NOUN
taxlaw-2821	531	113	,	,	PUNCT
taxlaw-2821	531	114	customers	customer	NOUN
taxlaw-2821	531	115	,	,	PUNCT
taxlaw-2821	531	116	creditors	creditor	NOUN
taxlaw-2821	531	117	and	and	CCONJ
taxlaw-2821	531	118	suppliers	supplier	NOUN
taxlaw-2821	531	119	,	,	PUNCT
taxlaw-2821	531	120	as	as	ADV
taxlaw-2821	531	121	well	well	ADV
taxlaw-2821	531	122	as	as	ADP
taxlaw-2821	531	123	community	community	NOUN
taxlaw-2821	531	124	and	and	CCONJ
taxlaw-2821	531	125	societal	societal	ADJ
taxlaw-2821	531	126	considerations.166	considerations.166	PROPN
taxlaw-2821	531	127	the	the	DET
taxlaw-2821	531	128	pennsylvania	pennsylvania	PROPN
taxlaw-2821	531	129	statute	statute	NOUN
taxlaw-2821	531	130	is	be	AUX
taxlaw-2821	531	131	another	another	DET
taxlaw-2821	531	132	great	great	ADJ
taxlaw-2821	531	133	example	example	NOUN
taxlaw-2821	531	134	of	of	ADP
taxlaw-2821	531	135	this	this	DET
taxlaw-2821	531	136	permissive	permissive	ADJ
taxlaw-2821	531	137	aspect	aspect	NOUN
taxlaw-2821	531	138	.	.	PUNCT
taxlaw-2821	532	1	it	it	PRON
taxlaw-2821	532	2	provides	provide	VERB
taxlaw-2821	532	3	:	:	PUNCT
taxlaw-2821	533	1	[	[	X
taxlaw-2821	533	2	i]n	i]n	VERB
taxlaw-2821	533	3	discharging	discharge	VERB
taxlaw-2821	533	4	the	the	DET
taxlaw-2821	533	5	duties	duty	NOUN
taxlaw-2821	533	6	of	of	ADP
taxlaw-2821	533	7	their	their	PRON
taxlaw-2821	533	8	respective	respective	ADJ
taxlaw-2821	533	9	positions	position	NOUN
taxlaw-2821	533	10	,	,	PUNCT
taxlaw-2821	533	11	the	the	DET
taxlaw-2821	533	12	board	board	NOUN
taxlaw-2821	533	13	of	of	ADP
taxlaw-2821	533	14	directors	director	NOUN
taxlaw-2821	533	15	,	,	PUNCT
taxlaw-2821	533	16	committees	committee	NOUN
taxlaw-2821	533	17	of	of	ADP
taxlaw-2821	533	18	the	the	DET
taxlaw-2821	533	19	board	board	NOUN
taxlaw-2821	533	20	and	and	CCONJ
taxlaw-2821	533	21	individual	individual	ADJ
taxlaw-2821	533	22	directors	director	NOUN
taxlaw-2821	533	23	of	of	ADP
taxlaw-2821	533	24	a	a	DET
taxlaw-2821	533	25	domestic	domestic	ADJ
taxlaw-2821	533	26	corporation	corporation	NOUN
taxlaw-2821	533	27	may	may	AUX
taxlaw-2821	533	28	,	,	PUNCT
taxlaw-2821	533	29	in	in	ADP
taxlaw-2821	533	30	assessing	assess	VERB
taxlaw-2821	533	31	the	the	DET
taxlaw-2821	533	32	best	good	ADJ
taxlaw-2821	533	33	interests	interest	NOUN
taxlaw-2821	533	34	of	of	ADP
taxlaw-2821	533	35	the	the	DET
taxlaw-2821	533	36	corporation	corporation	NOUN
taxlaw-2821	533	37	,	,	PUNCT
taxlaw-2821	533	38	consider	consider	VERB
taxlaw-2821	533	39	the	the	DET
taxlaw-2821	533	40	effects	effect	NOUN
taxlaw-2821	533	41	of	of	ADP
taxlaw-2821	533	42	any	any	DET
taxlaw-2821	533	43	action	action	NOUN
taxlaw-2821	533	44	upon	upon	SCONJ
taxlaw-2821	533	45	employees	employee	NOUN
taxlaw-2821	533	46	,	,	PUNCT
taxlaw-2821	533	47	upon	upon	SCONJ
taxlaw-2821	533	48	suppliers	supplier	NOUN
taxlaw-2821	533	49	and	and	CCONJ
taxlaw-2821	533	50	customers	customer	NOUN
taxlaw-2821	533	51	of	of	ADP
taxlaw-2821	533	52	the	the	DET
taxlaw-2821	533	53	corporation	corporation	NOUN
taxlaw-2821	533	54	and	and	CCONJ
taxlaw-2821	533	55	upon	upon	SCONJ
taxlaw-2821	533	56	communities	community	NOUN
taxlaw-2821	533	57	in	in	ADP
taxlaw-2821	533	58	which	which	PRON
taxlaw-2821	533	59	offices	office	NOUN
taxlaw-2821	533	60	or	or	CCONJ
taxlaw-2821	533	61	other	other	ADJ
taxlaw-2821	533	62	establishments	establishment	NOUN
taxlaw-2821	533	63	of	of	ADP
taxlaw-2821	533	64	the	the	DET
taxlaw-2821	533	65	corporation	corporation	NOUN
taxlaw-2821	533	66	are	be	AUX
taxlaw-2821	533	67	located	locate	VERB
taxlaw-2821	533	68	,	,	PUNCT
taxlaw-2821	533	69	and	and	CCONJ
taxlaw-2821	533	70	all	all	DET
taxlaw-2821	533	71	other	other	ADJ
taxlaw-2821	533	72	pertinent	pertinent	ADJ
taxlaw-2821	533	73	factors	factor	NOUN
taxlaw-2821	533	74	.	.	PUNCT
taxlaw-2821	534	1	the	the	DET
taxlaw-2821	534	2	consideration	consideration	NOUN
taxlaw-2821	534	3	of	of	ADP
taxlaw-2821	534	4	those	those	DET
taxlaw-2821	534	5	factors	factor	NOUN
taxlaw-2821	534	6	shall	shall	AUX
taxlaw-2821	534	7	not	not	PART
taxlaw-2821	534	8	constitute	constitute	VERB
taxlaw-2821	534	9	a	a	DET
taxlaw-2821	534	10	violation	violation	NOUN
taxlaw-2821	534	11	of	of	ADP
taxlaw-2821	534	12	section	section	NOUN
taxlaw-2821	534	13	512	512	NUM
taxlaw-2821	534	14	(	(	PUNCT
taxlaw-2821	534	15	relating	relate	VERB
taxlaw-2821	534	16	to	to	ADP
taxlaw-2821	534	17	standard	standard	NOUN
taxlaw-2821	534	18	of	of	ADP
taxlaw-2821	534	19	care	care	NOUN
taxlaw-2821	534	20	and	and	CCONJ
taxlaw-2821	534	21	justifiable	justifiable	ADJ
taxlaw-2821	534	22	reliance).167	reliance).167	PROPN
taxlaw-2821	534	23	as	as	ADP
taxlaw-2821	534	24	a	a	DET
taxlaw-2821	534	25	result	result	NOUN
taxlaw-2821	534	26	,	,	PUNCT
taxlaw-2821	534	27	whether	whether	SCONJ
taxlaw-2821	534	28	nonshareholder	nonshareholder	NOUN
taxlaw-2821	534	29	interests	interest	NOUN
taxlaw-2821	534	30	ought	ought	AUX
taxlaw-2821	534	31	to	to	PART
taxlaw-2821	534	32	be	be	AUX
taxlaw-2821	534	33	considered	consider	VERB
taxlaw-2821	534	34	and	and	CCONJ
taxlaw-2821	534	35	to	to	ADP
taxlaw-2821	534	36	what	what	DET
taxlaw-2821	534	37	extent	extent	NOUN
taxlaw-2821	534	38	remains	remain	VERB
taxlaw-2821	534	39	in	in	ADP
taxlaw-2821	534	40	directors	director	NOUN
taxlaw-2821	534	41	’	'	PUNCT
taxlaw-2821	534	42	discretion	discretion	NOUN
taxlaw-2821	534	43	.	.	PUNCT
taxlaw-2821	535	1	although	although	SCONJ
taxlaw-2821	535	2	it	it	PRON
taxlaw-2821	535	3	gives	give	VERB
taxlaw-2821	535	4	them	they	PRON
taxlaw-2821	535	5	enough	enough	ADJ
taxlaw-2821	535	6	flexibility	flexibility	NOUN
taxlaw-2821	535	7	to	to	PART
taxlaw-2821	535	8	engage	engage	VERB
taxlaw-2821	535	9	in	in	ADP
taxlaw-2821	535	10	corporate	corporate	ADJ
taxlaw-2821	535	11	social	social	ADJ
taxlaw-2821	535	12	responsibility	responsibility	NOUN
taxlaw-2821	535	13	actions	action	NOUN
taxlaw-2821	535	14	,	,	PUNCT
taxlaw-2821	535	15	and	and	CCONJ
taxlaw-2821	535	16	it	it	PRON
taxlaw-2821	535	17	is	be	AUX
taxlaw-2821	535	18	useful	useful	ADJ
taxlaw-2821	535	19	to	to	ADP
taxlaw-2821	535	20	this	this	DET
taxlaw-2821	535	21	end	end	NOUN
taxlaw-2821	535	22	,	,	PUNCT
taxlaw-2821	535	23	it	it	PRON
taxlaw-2821	535	24	fails	fail	VERB
taxlaw-2821	535	25	to	to	PART
taxlaw-2821	535	26	answer	answer	VERB
taxlaw-2821	535	27	the	the	DET
taxlaw-2821	535	28	160	160	NUM
taxlaw-2821	535	29	see	see	NOUN
taxlaw-2821	535	30	,	,	PUNCT
taxlaw-2821	535	31	e.g.	e.g.	ADV
taxlaw-2821	535	32	,	,	PUNCT
taxlaw-2821	535	33	gottesman	gottesman	NOUN
taxlaw-2821	535	34	,	,	PUNCT
taxlaw-2821	535	35	supra	supra	PROPN
taxlaw-2821	535	36	note	note	NOUN
taxlaw-2821	535	37	113	113	NUM
taxlaw-2821	535	38	,	,	PUNCT
taxlaw-2821	535	39	at	at	ADP
taxlaw-2821	535	40	350	350	NUM
taxlaw-2821	535	41	;	;	PUNCT
taxlaw-2821	535	42	heather	heather	PROPN
taxlaw-2821	535	43	sertial	sertial	ADJ
taxlaw-2821	535	44	,	,	PUNCT
taxlaw-2821	535	45	hybrid	hybrid	ADJ
taxlaw-2821	535	46	entities	entity	NOUN
taxlaw-2821	535	47	:	:	PUNCT
taxlaw-2821	535	48	distributing	distribute	VERB
taxlaw-2821	535	49	profits	profit	NOUN
taxlaw-2821	535	50	with	with	ADP
taxlaw-2821	535	51	a	a	DET
taxlaw-2821	535	52	purpose	purpose	NOUN
taxlaw-2821	535	53	,	,	PUNCT
taxlaw-2821	535	54	17	17	NUM
taxlaw-2821	535	55	fordham	fordham	PROPN
taxlaw-2821	535	56	j.	j.	PROPN
taxlaw-2821	535	57	corp	corp	PROPN
taxlaw-2821	535	58	.	.	PROPN
taxlaw-2821	535	59	&	&	CCONJ
taxlaw-2821	535	60	fin	fin	PROPN
taxlaw-2821	535	61	.	.	PUNCT
taxlaw-2821	536	1	l.	l.	PROPN
taxlaw-2821	536	2	261	261	NUM
taxlaw-2821	536	3	,	,	PUNCT
taxlaw-2821	536	4	267	267	NUM
taxlaw-2821	536	5	(	(	PUNCT
taxlaw-2821	536	6	2012	2012	NUM
taxlaw-2821	536	7	)	)	PUNCT
taxlaw-2821	536	8	.	.	PUNCT
taxlaw-2821	537	1	161	161	NUM
taxlaw-2821	537	2	anthony	anthony	PROPN
taxlaw-2821	537	3	bisconti	bisconti	PROPN
taxlaw-2821	537	4	,	,	PUNCT
taxlaw-2821	537	5	the	the	DET
taxlaw-2821	537	6	double	double	ADJ
taxlaw-2821	537	7	bottom	bottom	ADJ
taxlaw-2821	537	8	line	line	NOUN
taxlaw-2821	537	9	:	:	PUNCT
taxlaw-2821	537	10	can	can	AUX
taxlaw-2821	537	11	constituency	constituency	NOUN
taxlaw-2821	537	12	statutes	statute	NOUN
taxlaw-2821	537	13	protect	protect	VERB
taxlaw-2821	537	14	socially	socially	ADV
taxlaw-2821	537	15	responsible	responsible	ADJ
taxlaw-2821	537	16	corporations	corporation	NOUN
taxlaw-2821	537	17	stuck	stick	VERB
taxlaw-2821	537	18	in	in	ADP
taxlaw-2821	537	19	revlon	revlon	PROPN
taxlaw-2821	537	20	land	land	NOUN
taxlaw-2821	537	21	?	?	PUNCT
taxlaw-2821	537	22	,	,	PUNCT
taxlaw-2821	537	23	42	42	NUM
taxlaw-2821	537	24	loy	loy	PROPN
taxlaw-2821	537	25	.	.	PUNCT
taxlaw-2821	538	1	l.a	l.a	PROPN
taxlaw-2821	538	2	.	.	PROPN
taxlaw-2821	538	3	l.	l.	PROPN
taxlaw-2821	538	4	rev	rev	PROPN
taxlaw-2821	538	5	.	.	PROPN
taxlaw-2821	538	6	765	765	NUM
taxlaw-2821	538	7	,	,	PUNCT
taxlaw-2821	538	8	780	780	NUM
taxlaw-2821	538	9	-	-	SYM
taxlaw-2821	538	10	81	81	NUM
taxlaw-2821	538	11	(	(	PUNCT
taxlaw-2821	538	12	2009	2009	NUM
taxlaw-2821	538	13	)	)	PUNCT
taxlaw-2821	538	14	.	.	PUNCT
taxlaw-2821	539	1	162	162	NUM
taxlaw-2821	539	2	douglas	douglas	PROPN
taxlaw-2821	539	3	m.	m.	PROPN
taxlaw-2821	539	4	branson	branson	PROPN
taxlaw-2821	539	5	,	,	PUNCT
taxlaw-2821	539	6	corporate	corporate	ADJ
taxlaw-2821	539	7	governance	governance	NOUN
taxlaw-2821	539	8	"	"	PUNCT
taxlaw-2821	539	9	reform	reform	NOUN
taxlaw-2821	539	10	"	"	PUNCT
taxlaw-2821	539	11	and	and	CCONJ
taxlaw-2821	539	12	the	the	DET
taxlaw-2821	539	13	new	new	ADJ
taxlaw-2821	539	14	corporate	corporate	ADJ
taxlaw-2821	539	15	social	social	ADJ
taxlaw-2821	539	16	responsibility	responsibility	NOUN
taxlaw-2821	539	17	,	,	PUNCT
taxlaw-2821	539	18	62	62	NUM
taxlaw-2821	539	19	u.	u.	NOUN
taxlaw-2821	539	20	pitt	pitt	PROPN
taxlaw-2821	539	21	.	.	PUNCT
taxlaw-2821	540	1	l.	l.	PROPN
taxlaw-2821	540	2	rev	rev	PROPN
taxlaw-2821	540	3	.	.	PROPN
taxlaw-2821	540	4	605	605	NUM
taxlaw-2821	540	5	,	,	PUNCT
taxlaw-2821	540	6	636	636	NUM
taxlaw-2821	540	7	(	(	PUNCT
taxlaw-2821	540	8	2001	2001	NUM
taxlaw-2821	540	9	)	)	PUNCT
taxlaw-2821	540	10	.	.	PUNCT
taxlaw-2821	541	1	163	163	NUM
taxlaw-2821	541	2	bisconti	bisconti	ADV
taxlaw-2821	541	3	,	,	PUNCT
taxlaw-2821	541	4	supra	supra	PROPN
taxlaw-2821	541	5	note	note	PROPN
taxlaw-2821	541	6	163	163	NUM
taxlaw-2821	541	7	,	,	PUNCT
taxlaw-2821	541	8	at	at	ADP
taxlaw-2821	541	9	768	768	NUM
taxlaw-2821	541	10	.	.	NOUN
taxlaw-2821	541	11	164	164	NUM
taxlaw-2821	541	12	branson	branson	NOUN
taxlaw-2821	541	13	,	,	PUNCT
taxlaw-2821	541	14	supra	supra	PROPN
taxlaw-2821	541	15	note	note	PROPN
taxlaw-2821	541	16	164	164	NUM
taxlaw-2821	541	17	,	,	PUNCT
taxlaw-2821	541	18	at	at	ADP
taxlaw-2821	541	19	636	636	NUM
taxlaw-2821	541	20	.	.	PUNCT
taxlaw-2821	542	1	165	165	NUM
taxlaw-2821	542	2	see	see	VERB
taxlaw-2821	542	3	conn	conn	PROPN
taxlaw-2821	542	4	.	.	PUNCT
taxlaw-2821	543	1	gen	gen	PROPN
taxlaw-2821	543	2	.	.	PROPN
taxlaw-2821	543	3	stat	stat	PROPN
taxlaw-2821	543	4	.	.	PUNCT
taxlaw-2821	544	1	ann	ann	PROPN
taxlaw-2821	544	2	.	.	PUNCT
taxlaw-2821	545	1	§	§	PROPN
taxlaw-2821	545	2	33	33	NUM
taxlaw-2821	545	3	-	-	PUNCT
taxlaw-2821	545	4	313(e	313(e	NUM
taxlaw-2821	545	5	)	)	PUNCT
taxlaw-2821	545	6	(	(	PUNCT
taxlaw-2821	545	7	1994	1994	NUM
taxlaw-2821	545	8	)	)	PUNCT
taxlaw-2821	545	9	(	(	PUNCT
taxlaw-2821	545	10	repealed	repeal	VERB
taxlaw-2821	545	11	1997	1997	NUM
taxlaw-2821	545	12	)	)	PUNCT
taxlaw-2821	545	13	.	.	PUNCT
taxlaw-2821	546	1	166	166	NUM
taxlaw-2821	546	2	conn	conn	PROPN
taxlaw-2821	546	3	.	.	PUNCT
taxlaw-2821	547	1	genn	genn	PROPN
taxlaw-2821	547	2	.	.	PROPN
taxlaw-2821	547	3	stat	stat	PROPN
taxlaw-2821	547	4	.	.	PUNCT
taxlaw-2821	548	1	ann	ann	PROPN
taxlaw-2821	548	2	.	.	PUNCT
taxlaw-2821	549	1	§	§	PROPN
taxlaw-2821	549	2	33	33	NUM
taxlaw-2821	549	3	-	-	SYM
taxlaw-2821	549	4	756	756	NUM
taxlaw-2821	549	5	(	(	PUNCT
taxlaw-2821	549	6	1997	1997	NUM
taxlaw-2821	549	7	)	)	PUNCT
taxlaw-2821	549	8	.	.	PUNCT
taxlaw-2821	550	1	167	167	NUM
taxlaw-2821	550	2	15	15	NUM
taxlaw-2821	550	3	pa	pa	PROPN
taxlaw-2821	550	4	.	.	PUNCT
taxlaw-2821	550	5	cons	con	NOUN
taxlaw-2821	550	6	.	.	PUNCT
taxlaw-2821	551	1	stat	stat	PROPN
taxlaw-2821	551	2	.	.	PUNCT
taxlaw-2821	552	1	ann	ann	PROPN
taxlaw-2821	552	2	.	.	PUNCT
taxlaw-2821	553	1	§	§	PROPN
taxlaw-2821	553	2	516	516	NUM
taxlaw-2821	553	3	(	(	PUNCT
taxlaw-2821	553	4	2013	2013	NUM
taxlaw-2821	553	5	)	)	PUNCT
taxlaw-2821	553	6	122	122	NUM
taxlaw-2821	553	7	columbia	columbia	PROPN
taxlaw-2821	553	8	journal	journal	PROPN
taxlaw-2821	553	9	of	of	ADP
taxlaw-2821	553	10	tax	tax	NOUN
taxlaw-2821	553	11	law	law	NOUN
taxlaw-2821	553	12	[	[	X
taxlaw-2821	553	13	vol.5:100	vol.5:100	PROPN
taxlaw-2821	553	14	branding	branding	NOUN
taxlaw-2821	553	15	,	,	PUNCT
taxlaw-2821	553	16	capitalizing	capitalize	VERB
taxlaw-2821	553	17	and	and	CCONJ
taxlaw-2821	553	18	lock	lock	NOUN
taxlaw-2821	553	19	asset	asset	NOUN
taxlaw-2821	553	20	concerns	concern	NOUN
taxlaw-2821	553	21	previously	previously	ADV
taxlaw-2821	553	22	identified	identify	VERB
taxlaw-2821	553	23	.	.	PUNCT
taxlaw-2821	554	1	indeed	indeed	ADV
taxlaw-2821	554	2	,	,	PUNCT
taxlaw-2821	554	3	these	these	DET
taxlaw-2821	554	4	statutes	statute	NOUN
taxlaw-2821	554	5	are	be	AUX
taxlaw-2821	554	6	better	well	ADV
taxlaw-2821	554	7	construed	construe	VERB
taxlaw-2821	554	8	as	as	ADP
taxlaw-2821	554	9	tools	tool	NOUN
taxlaw-2821	554	10	protecting	protect	VERB
taxlaw-2821	554	11	directors	director	NOUN
taxlaw-2821	554	12	when	when	SCONJ
taxlaw-2821	554	13	they	they	PRON
taxlaw-2821	554	14	consider	consider	VERB
taxlaw-2821	554	15	stakeholder	stakeholder	NOUN
taxlaw-2821	554	16	interests	interest	NOUN
taxlaw-2821	554	17	:	:	PUNCT
taxlaw-2821	554	18	they	they	PRON
taxlaw-2821	554	19	merely	merely	ADV
taxlaw-2821	554	20	allow	allow	VERB
taxlaw-2821	554	21	such	such	ADJ
taxlaw-2821	554	22	considerations	consideration	NOUN
taxlaw-2821	554	23	,	,	PUNCT
taxlaw-2821	554	24	in	in	ADP
taxlaw-2821	554	25	contexts	context	NOUN
taxlaw-2821	554	26	that	that	PRON
taxlaw-2821	554	27	vary	vary	VERB
taxlaw-2821	554	28	greatly	greatly	ADV
taxlaw-2821	554	29	from	from	ADP
taxlaw-2821	554	30	state	state	NOUN
taxlaw-2821	554	31	to	to	ADP
taxlaw-2821	554	32	state	state	NOUN
taxlaw-2821	554	33	depending	depend	VERB
taxlaw-2821	554	34	on	on	ADP
taxlaw-2821	554	35	the	the	DET
taxlaw-2821	554	36	scope	scope	NOUN
taxlaw-2821	554	37	of	of	ADP
taxlaw-2821	554	38	each	each	DET
taxlaw-2821	554	39	statute	statute	NOUN
taxlaw-2821	554	40	.	.	PUNCT
taxlaw-2821	555	1	accordingly	accordingly	ADV
taxlaw-2821	555	2	,	,	PUNCT
taxlaw-2821	555	3	these	these	DET
taxlaw-2821	555	4	provisions	provision	NOUN
taxlaw-2821	555	5	do	do	AUX
taxlaw-2821	555	6	not	not	PART
taxlaw-2821	555	7	vest	vest	VERB
taxlaw-2821	555	8	any	any	DET
taxlaw-2821	555	9	additional	additional	ADJ
taxlaw-2821	555	10	rights	right	NOUN
taxlaw-2821	555	11	in	in	ADP
taxlaw-2821	555	12	shareholders	shareholder	NOUN
taxlaw-2821	555	13	or	or	CCONJ
taxlaw-2821	555	14	stakeholders	stakeholder	NOUN
taxlaw-2821	555	15	,	,	PUNCT
taxlaw-2821	555	16	and	and	CCONJ
taxlaw-2821	555	17	their	their	PRON
taxlaw-2821	555	18	impact	impact	NOUN
taxlaw-2821	555	19	has	have	AUX
taxlaw-2821	555	20	been	be	AUX
taxlaw-2821	555	21	somewhat	somewhat	ADV
taxlaw-2821	555	22	innocuous	innocuous	ADJ
taxlaw-2821	555	23	in	in	ADP
taxlaw-2821	555	24	the	the	DET
taxlaw-2821	555	25	case	case	NOUN
taxlaw-2821	555	26	law	law	NOUN
taxlaw-2821	555	27	.	.	PUNCT
taxlaw-2821	556	1	168	168	NUM
taxlaw-2821	556	2	most	most	ADV
taxlaw-2821	556	3	notably	notably	ADV
taxlaw-2821	556	4	,	,	PUNCT
taxlaw-2821	556	5	the	the	DET
taxlaw-2821	556	6	new	new	PROPN
taxlaw-2821	556	7	york	york	PROPN
taxlaw-2821	556	8	constituency	constituency	NOUN
taxlaw-2821	556	9	provision	provision	NOUN
taxlaw-2821	556	10	expressly	expressly	ADV
taxlaw-2821	556	11	provides	provide	VERB
taxlaw-2821	556	12	that	that	SCONJ
taxlaw-2821	556	13	it	it	PRON
taxlaw-2821	556	14	does	do	AUX
taxlaw-2821	556	15	not	not	PART
taxlaw-2821	556	16	create	create	VERB
taxlaw-2821	556	17	any	any	DET
taxlaw-2821	556	18	additional	additional	ADJ
taxlaw-2821	556	19	duties	duty	NOUN
taxlaw-2821	556	20	for	for	ADP
taxlaw-2821	556	21	directors.169	directors.169	NOUN
taxlaw-2821	556	22	indeed	indeed	ADV
taxlaw-2821	556	23	,	,	PUNCT
taxlaw-2821	556	24	constituency	constituency	NOUN
taxlaw-2821	556	25	statutes	statute	NOUN
taxlaw-2821	556	26	neither	neither	CCONJ
taxlaw-2821	556	27	require	require	VERB
taxlaw-2821	556	28	directors	director	NOUN
taxlaw-2821	556	29	to	to	PART
taxlaw-2821	556	30	prioritize	prioritize	VERB
taxlaw-2821	556	31	stakeholder	stakeholder	NOUN
taxlaw-2821	556	32	interests	interest	NOUN
taxlaw-2821	556	33	over	over	ADP
taxlaw-2821	556	34	those	those	PRON
taxlaw-2821	556	35	of	of	ADP
taxlaw-2821	556	36	shareholders	shareholder	NOUN
taxlaw-2821	556	37	,	,	PUNCT
taxlaw-2821	556	38	nor	nor	CCONJ
taxlaw-2821	556	39	provide	provide	VERB
taxlaw-2821	556	40	for	for	ADP
taxlaw-2821	556	41	enforcement	enforcement	NOUN
taxlaw-2821	556	42	or	or	CCONJ
taxlaw-2821	556	43	standing	standing	NOUN
taxlaw-2821	556	44	devices	device	NOUN
taxlaw-2821	556	45	to	to	PART
taxlaw-2821	556	46	compel	compel	VERB
taxlaw-2821	556	47	directors	director	NOUN
taxlaw-2821	556	48	to	to	PART
taxlaw-2821	556	49	consider	consider	VERB
taxlaw-2821	556	50	such	such	ADJ
taxlaw-2821	556	51	interests.170	interests.170	NOUN
taxlaw-2821	556	52	consequently	consequently	ADV
taxlaw-2821	556	53	,	,	PUNCT
taxlaw-2821	556	54	they	they	PRON
taxlaw-2821	556	55	are	be	AUX
taxlaw-2821	556	56	insufficient	insufficient	ADJ
taxlaw-2821	556	57	to	to	PART
taxlaw-2821	556	58	preserve	preserve	VERB
taxlaw-2821	556	59	the	the	DET
taxlaw-2821	556	60	social	social	ADJ
taxlaw-2821	556	61	bottom	bottom	ADJ
taxlaw-2821	556	62	line	line	NOUN
taxlaw-2821	556	63	of	of	ADP
taxlaw-2821	556	64	the	the	DET
taxlaw-2821	556	65	fourth	fourth	ADJ
taxlaw-2821	556	66	sector	sector	NOUN
taxlaw-2821	556	67	:	:	PUNCT
taxlaw-2821	556	68	a	a	DET
taxlaw-2821	556	69	compulsory	compulsory	ADJ
taxlaw-2821	556	70	requirement	requirement	NOUN
taxlaw-2821	556	71	that	that	SCONJ
taxlaw-2821	556	72	directors	director	NOUN
taxlaw-2821	556	73	consider	consider	VERB
taxlaw-2821	556	74	stakeholder	stakeholder	NOUN
taxlaw-2821	556	75	interests	interest	NOUN
taxlaw-2821	556	76	must	must	AUX
taxlaw-2821	556	77	be	be	AUX
taxlaw-2821	556	78	sought	seek	VERB
taxlaw-2821	556	79	elsewhere	elsewhere	ADV
taxlaw-2821	556	80	.	.	PUNCT
taxlaw-2821	557	1	tandem	tandem	PROPN
taxlaw-2821	557	2	entities	entity	NOUN
taxlaw-2821	557	3	,	,	PUNCT
taxlaw-2821	557	4	an	an	DET
taxlaw-2821	557	5	attempt	attempt	NOUN
taxlaw-2821	557	6	to	to	PART
taxlaw-2821	557	7	combine	combine	VERB
taxlaw-2821	557	8	the	the	DET
taxlaw-2821	557	9	two	two	NUM
taxlaw-2821	557	10	worlds	world	NOUN
taxlaw-2821	557	11	social	social	ADJ
taxlaw-2821	557	12	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	557	13	have	have	AUX
taxlaw-2821	557	14	long	long	ADV
taxlaw-2821	557	15	tried	try	VERB
taxlaw-2821	557	16	to	to	PART
taxlaw-2821	557	17	combine	combine	VERB
taxlaw-2821	557	18	the	the	DET
taxlaw-2821	557	19	flexibility	flexibility	NOUN
taxlaw-2821	557	20	of	of	ADP
taxlaw-2821	557	21	for	for	ADP
taxlaw-2821	557	22	-	-	PUNCT
taxlaw-2821	557	23	profits	profit	NOUN
taxlaw-2821	557	24	with	with	ADP
taxlaw-2821	557	25	the	the	DET
taxlaw-2821	557	26	funding	funding	NOUN
taxlaw-2821	557	27	opportunities	opportunity	NOUN
taxlaw-2821	557	28	of	of	ADP
taxlaw-2821	557	29	tax	tax	NOUN
taxlaw-2821	557	30	-	-	PUNCT
taxlaw-2821	557	31	exempt	exempt	ADJ
taxlaw-2821	557	32	nonprofits	nonprofit	NOUN
taxlaw-2821	557	33	.	.	PUNCT
taxlaw-2821	558	1	indeed	indeed	ADV
taxlaw-2821	558	2	,	,	PUNCT
taxlaw-2821	558	3	some	some	DET
taxlaw-2821	558	4	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	558	5	–	–	PUNCT
taxlaw-2821	558	6	or	or	CCONJ
taxlaw-2821	558	7	more	more	ADV
taxlaw-2821	558	8	accurately	accurately	ADV
taxlaw-2821	558	9	their	their	PRON
taxlaw-2821	558	10	lawyers	lawyer	NOUN
taxlaw-2821	558	11	–	–	PUNCT
taxlaw-2821	558	12	have	have	AUX
taxlaw-2821	558	13	questioned	question	VERB
taxlaw-2821	558	14	the	the	DET
taxlaw-2821	558	15	soundness	soundness	NOUN
taxlaw-2821	558	16	of	of	ADP
taxlaw-2821	558	17	having	have	VERB
taxlaw-2821	558	18	to	to	PART
taxlaw-2821	558	19	choose	choose	VERB
taxlaw-2821	558	20	between	between	ADP
taxlaw-2821	558	21	these	these	DET
taxlaw-2821	558	22	two	two	NUM
taxlaw-2821	558	23	worlds.171	worlds.171	NOUN
taxlaw-2821	558	24	instead	instead	ADV
taxlaw-2821	558	25	,	,	PUNCT
taxlaw-2821	558	26	they	they	PRON
taxlaw-2821	558	27	argue	argue	VERB
taxlaw-2821	558	28	,	,	PUNCT
taxlaw-2821	558	29	social	social	ADJ
taxlaw-2821	558	30	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	558	31	could	could	AUX
taxlaw-2821	558	32	form	form	VERB
taxlaw-2821	558	33	both	both	CCONJ
taxlaw-2821	558	34	a	a	DET
taxlaw-2821	558	35	charitable	charitable	ADJ
taxlaw-2821	558	36	nonprofit	nonprofit	NOUN
taxlaw-2821	558	37	and	and	CCONJ
taxlaw-2821	558	38	a	a	DET
taxlaw-2821	558	39	for	for	ADP
taxlaw-2821	558	40	-	-	PUNCT
taxlaw-2821	558	41	profit	profit	NOUN
taxlaw-2821	558	42	:	:	PUNCT
taxlaw-2821	558	43	the	the	DET
taxlaw-2821	558	44	former	former	ADJ
taxlaw-2821	558	45	would	would	AUX
taxlaw-2821	558	46	host	host	VERB
taxlaw-2821	558	47	the	the	DET
taxlaw-2821	558	48	social	social	ADJ
taxlaw-2821	558	49	bottom	bottom	ADJ
taxlaw-2821	558	50	line	line	NOUN
taxlaw-2821	558	51	while	while	SCONJ
taxlaw-2821	558	52	the	the	DET
taxlaw-2821	558	53	latter	latter	ADJ
taxlaw-2821	558	54	would	would	AUX
taxlaw-2821	558	55	carry	carry	VERB
taxlaw-2821	558	56	out	out	ADP
taxlaw-2821	558	57	the	the	DET
taxlaw-2821	558	58	business	business	NOUN
taxlaw-2821	558	59	.	.	PUNCT
taxlaw-2821	559	1	172	172	NUM
taxlaw-2821	559	2	these	these	DET
taxlaw-2821	559	3	dual	dual	ADJ
taxlaw-2821	559	4	entities	entity	NOUN
taxlaw-2821	559	5	,	,	PUNCT
taxlaw-2821	559	6	often	often	ADV
taxlaw-2821	559	7	referred	refer	VERB
taxlaw-2821	559	8	to	to	ADP
taxlaw-2821	559	9	as	as	SCONJ
taxlaw-2821	559	10	“	"	PUNCT
taxlaw-2821	559	11	tandem	tandem	NOUN
taxlaw-2821	559	12	structures”173	structures”173	NOUN
taxlaw-2821	559	13	or	or	CCONJ
taxlaw-2821	559	14	“	"	PUNCT
taxlaw-2821	559	15	cross	cross	ADJ
taxlaw-2821	559	16	-	-	NOUN
taxlaw-2821	559	17	sector	sector	NOUN
taxlaw-2821	559	18	partnerships,”174	partnerships,”174	ADV
taxlaw-2821	559	19	would	would	AUX
taxlaw-2821	559	20	allow	allow	VERB
taxlaw-2821	559	21	the	the	DET
taxlaw-2821	559	22	social	social	ADJ
taxlaw-2821	559	23	business	business	NOUN
taxlaw-2821	559	24	to	to	PART
taxlaw-2821	559	25	enjoy	enjoy	VERB
taxlaw-2821	559	26	the	the	DET
taxlaw-2821	559	27	branding	branding	NOUN
taxlaw-2821	559	28	feature	feature	NOUN
taxlaw-2821	559	29	and	and	CCONJ
taxlaw-2821	559	30	charitable	charitable	ADJ
taxlaw-2821	559	31	contributions	contribution	NOUN
taxlaw-2821	559	32	and	and	CCONJ
taxlaw-2821	559	33	grants	grant	NOUN
taxlaw-2821	559	34	available	available	ADJ
taxlaw-2821	559	35	to	to	ADP
taxlaw-2821	559	36	the	the	DET
taxlaw-2821	559	37	501(c)(3)s	501(c)(3)s	PROPN
taxlaw-2821	559	38	while	while	SCONJ
taxlaw-2821	559	39	conducting	conduct	VERB
taxlaw-2821	559	40	the	the	DET
taxlaw-2821	559	41	business	business	NOUN
taxlaw-2821	559	42	in	in	ADP
taxlaw-2821	559	43	a	a	DET
taxlaw-2821	559	44	flexible	flexible	ADJ
taxlaw-2821	559	45	entity	entity	NOUN
taxlaw-2821	559	46	.	.	PUNCT
taxlaw-2821	560	1	two	two	NUM
taxlaw-2821	560	2	main	main	ADJ
taxlaw-2821	560	3	models	model	NOUN
taxlaw-2821	560	4	of	of	ADP
taxlaw-2821	560	5	tandems	tandem	NOUN
taxlaw-2821	560	6	have	have	AUX
taxlaw-2821	560	7	been	be	AUX
taxlaw-2821	560	8	identified	identify	VERB
taxlaw-2821	560	9	:	:	PUNCT
taxlaw-2821	560	10	the	the	DET
taxlaw-2821	560	11	“	"	PUNCT
taxlaw-2821	560	12	nonprofit	nonprofit	ADJ
taxlaw-2821	560	13	parent	parent	NOUN
taxlaw-2821	560	14	model	model	NOUN
taxlaw-2821	560	15	,	,	PUNCT
taxlaw-2821	560	16	”	"	PUNCT
taxlaw-2821	560	17	in	in	ADP
taxlaw-2821	560	18	which	which	PRON
taxlaw-2821	560	19	the	the	DET
taxlaw-2821	560	20	for	for	ADP
taxlaw-2821	560	21	-	-	PUNCT
taxlaw-2821	560	22	profit	profit	NOUN
taxlaw-2821	560	23	is	be	AUX
taxlaw-2821	560	24	owned	own	VERB
taxlaw-2821	560	25	and	and	CCONJ
taxlaw-2821	560	26	managed	manage	VERB
taxlaw-2821	560	27	by	by	ADP
taxlaw-2821	560	28	the	the	DET
taxlaw-2821	560	29	nonprofit;175	nonprofit;175	PROPN
taxlaw-2821	560	30	and	and	CCONJ
taxlaw-2821	560	31	the	the	DET
taxlaw-2821	560	32	“	"	PUNCT
taxlaw-2821	560	33	social	social	ADJ
taxlaw-2821	560	34	business	business	NOUN
taxlaw-2821	560	35	mutual	mutual	ADJ
taxlaw-2821	560	36	benefit	benefit	NOUN
taxlaw-2821	560	37	model	model	NOUN
taxlaw-2821	560	38	,	,	PUNCT
taxlaw-2821	560	39	”	"	PUNCT
taxlaw-2821	560	40	in	in	ADP
taxlaw-2821	560	41	which	which	PRON
taxlaw-2821	560	42	the	the	DET
taxlaw-2821	560	43	for	for	ADP
taxlaw-2821	560	44	-	-	PUNCT
taxlaw-2821	560	45	profit	profit	NOUN
taxlaw-2821	560	46	manages	manage	VERB
taxlaw-2821	560	47	the	the	DET
taxlaw-2821	560	48	tax	tax	NOUN
taxlaw-2821	560	49	-	-	NOUN
taxlaw-2821	560	50	exempt.176	exempt.176	NOUN
taxlaw-2821	560	51	however	however	ADV
taxlaw-2821	560	52	,	,	PUNCT
taxlaw-2821	560	53	both	both	PRON
taxlaw-2821	560	54	of	of	ADP
taxlaw-2821	560	55	these	these	DET
taxlaw-2821	560	56	structures	structure	NOUN
taxlaw-2821	560	57	are	be	AUX
taxlaw-2821	560	58	cumbersome	cumbersome	ADJ
taxlaw-2821	560	59	and	and	CCONJ
taxlaw-2821	560	60	require	require	VERB
taxlaw-2821	560	61	comprehensive	comprehensive	ADJ
taxlaw-2821	560	62	legal	legal	ADJ
taxlaw-2821	560	63	and	and	CCONJ
taxlaw-2821	560	64	tax	tax	NOUN
taxlaw-2821	560	65	expertise	expertise	NOUN
taxlaw-2821	560	66	,	,	PUNCT
taxlaw-2821	560	67	as	as	ADV
taxlaw-2821	560	68	well	well	ADV
taxlaw-2821	560	69	as	as	ADP
taxlaw-2821	560	70	extensive	extensive	ADJ
taxlaw-2821	560	71	administrative	administrative	ADJ
taxlaw-2821	560	72	monitoring	monitoring	NOUN
taxlaw-2821	560	73	,	,	PUNCT
taxlaw-2821	560	74	to	to	PART
taxlaw-2821	560	75	ensure	ensure	VERB
taxlaw-2821	560	76	that	that	SCONJ
taxlaw-2821	560	77	the	the	DET
taxlaw-2821	560	78	tax	tax	NOUN
taxlaw-2821	560	79	-	-	PUNCT
taxlaw-2821	560	80	exempt	exempt	ADJ
taxlaw-2821	560	81	status	status	NOUN
taxlaw-2821	560	82	is	be	AUX
taxlaw-2821	560	83	not	not	PART
taxlaw-2821	560	84	jeopardized.177	jeopardized.177	ADJ
taxlaw-2821	560	85	further	far	ADV
taxlaw-2821	560	86	,	,	PUNCT
taxlaw-2821	560	87	it	it	PRON
taxlaw-2821	560	88	must	must	AUX
taxlaw-2821	560	89	be	be	AUX
taxlaw-2821	560	90	noted	note	VERB
taxlaw-2821	560	91	at	at	ADP
taxlaw-2821	560	92	the	the	DET
taxlaw-2821	560	93	outset	outset	NOUN
taxlaw-2821	560	94	that	that	SCONJ
taxlaw-2821	560	95	the	the	DET
taxlaw-2821	560	96	situation	situation	NOUN
taxlaw-2821	560	97	here	here	ADV
taxlaw-2821	560	98	contemplated	contemplate	VERB
taxlaw-2821	560	99	is	be	AUX
taxlaw-2821	560	100	different	different	ADJ
taxlaw-2821	560	101	from	from	ADP
taxlaw-2821	560	102	a	a	DET
taxlaw-2821	560	103	mere	mere	ADJ
taxlaw-2821	560	104	joint	joint	ADJ
taxlaw-2821	560	105	venture	venture	NOUN
taxlaw-2821	560	106	between	between	ADP
taxlaw-2821	560	107	a	a	DET
taxlaw-2821	560	108	tax	tax	NOUN
taxlaw-2821	560	109	-	-	PUNCT
taxlaw-2821	560	110	exempt	exempt	ADJ
taxlaw-2821	560	111	and	and	CCONJ
taxlaw-2821	560	112	a	a	DET
taxlaw-2821	560	113	for	for	ADP
taxlaw-2821	560	114	-	-	PUNCT
taxlaw-2821	560	115	profit	profit	NOUN
taxlaw-2821	560	116	,	,	PUNCT
taxlaw-2821	560	117	in	in	ADP
taxlaw-2821	560	118	which	which	PRON
taxlaw-2821	560	119	the	the	DET
taxlaw-2821	560	120	tax	tax	NOUN
taxlaw-2821	560	121	-	-	PUNCT
taxlaw-2821	560	122	exempt	exempt	ADJ
taxlaw-2821	560	123	usually	usually	ADV
taxlaw-2821	560	124	pre	pre	VERB
taxlaw-2821	560	125	-	-	NOUN
taxlaw-2821	560	126	exists	exist	VERB
taxlaw-2821	560	127	the	the	DET
taxlaw-2821	560	128	joint	joint	ADJ
taxlaw-2821	560	129	venture	venture	NOUN
taxlaw-2821	560	130	and	and	CCONJ
taxlaw-2821	560	131	serves	serve	VERB
taxlaw-2821	560	132	a	a	DET
taxlaw-2821	560	133	broader	broad	ADJ
taxlaw-2821	560	134	charitable	charitable	ADJ
taxlaw-2821	560	135	purpose	purpose	NOUN
taxlaw-2821	560	136	.	.	PUNCT
taxlaw-2821	561	1	in	in	ADP
taxlaw-2821	561	2	these	these	DET
taxlaw-2821	561	3	ordinary	ordinary	ADJ
taxlaw-2821	561	4	joint	joint	ADJ
taxlaw-2821	561	5	ventures	venture	NOUN
taxlaw-2821	561	6	,	,	PUNCT
taxlaw-2821	561	7	the	the	DET
taxlaw-2821	561	8	very	very	ADJ
taxlaw-2821	561	9	concern	concern	NOUN
taxlaw-2821	561	10	of	of	ADP
taxlaw-2821	561	11	the	the	DET
taxlaw-2821	561	12	internal	internal	ADJ
taxlaw-2821	561	13	revenue	revenue	NOUN
taxlaw-2821	561	14	service	service	NOUN
taxlaw-2821	561	15	and	and	CCONJ
taxlaw-2821	561	16	of	of	ADP
taxlaw-2821	561	17	courts	court	NOUN
taxlaw-2821	561	18	is	be	AUX
taxlaw-2821	561	19	that	that	SCONJ
taxlaw-2821	561	20	the	the	DET
taxlaw-2821	561	21	business	business	NOUN
taxlaw-2821	561	22	shall	shall	AUX
taxlaw-2821	561	23	not	not	PART
taxlaw-2821	561	24	become	become	VERB
taxlaw-2821	561	25	the	the	DET
taxlaw-2821	561	26	primary	primary	ADJ
taxlaw-2821	561	27	activity	activity	NOUN
taxlaw-2821	561	28	of	of	ADP
taxlaw-2821	561	29	the	the	DET
taxlaw-2821	561	30	nonprofit.178	nonprofit.178	ADJ
taxlaw-2821	561	31	168	168	NUM
taxlaw-2821	561	32	see	see	VERB
taxlaw-2821	561	33	bisconti	bisconti	ADV
taxlaw-2821	561	34	,	,	PUNCT
taxlaw-2821	561	35	supra	supra	PROPN
taxlaw-2821	561	36	note	note	PROPN
taxlaw-2821	561	37	163	163	NUM
taxlaw-2821	561	38	,	,	PUNCT
taxlaw-2821	561	39	at	at	ADP
taxlaw-2821	561	40	790	790	NUM
taxlaw-2821	561	41	(	(	PUNCT
taxlaw-2821	561	42	“	"	PUNCT
taxlaw-2821	561	43	courts	court	NOUN
taxlaw-2821	561	44	seem	seem	VERB
taxlaw-2821	561	45	to	to	PART
taxlaw-2821	561	46	be	be	AUX
taxlaw-2821	561	47	interpreting	interpret	VERB
taxlaw-2821	561	48	constituency	constituency	NOUN
taxlaw-2821	561	49	statutes	statute	NOUN
taxlaw-2821	561	50	to	to	PART
taxlaw-2821	561	51	essentially	essentially	ADV
taxlaw-2821	561	52	add	add	VERB
taxlaw-2821	561	53	nothing	nothing	PRON
taxlaw-2821	561	54	to	to	ADP
taxlaw-2821	561	55	the	the	DET
taxlaw-2821	561	56	existing	exist	VERB
taxlaw-2821	561	57	law	law	NOUN
taxlaw-2821	561	58	.	.	PUNCT
taxlaw-2821	561	59	”	"	PUNCT
taxlaw-2821	561	60	)	)	PUNCT
taxlaw-2821	561	61	.	.	PUNCT
taxlaw-2821	562	1	169	169	NUM
taxlaw-2821	562	2	n.y	n.y	PROPN
taxlaw-2821	562	3	.	.	PROPN
taxlaw-2821	562	4	bus	bus	PROPN
taxlaw-2821	562	5	.	.	PUNCT
taxlaw-2821	562	6	corp	corp	PROPN
taxlaw-2821	562	7	.	.	PROPN
taxlaw-2821	562	8	law	law	PROPN
taxlaw-2821	562	9	§	§	PROPN
taxlaw-2821	562	10	717(b	717(b	PROPN
taxlaw-2821	562	11	)	)	PUNCT
taxlaw-2821	562	12	(	(	PUNCT
taxlaw-2821	562	13	mckinney	mckinney	NOUN
taxlaw-2821	562	14	2013	2013	NUM
taxlaw-2821	562	15	)	)	PUNCT
taxlaw-2821	562	16	.	.	PUNCT
taxlaw-2821	563	1	170	170	NUM
taxlaw-2821	563	2	see	see	VERB
taxlaw-2821	563	3	tyler	tyler	NOUN
taxlaw-2821	563	4	,	,	PUNCT
taxlaw-2821	563	5	supra	supra	PROPN
taxlaw-2821	563	6	note	note	PROPN
taxlaw-2821	563	7	84	84	NUM
taxlaw-2821	563	8	,	,	PUNCT
taxlaw-2821	563	9	at	at	ADP
taxlaw-2821	563	10	135	135	NUM
taxlaw-2821	563	11	.	.	PUNCT
taxlaw-2821	564	1	171	171	NUM
taxlaw-2821	564	2	ingrid	ingrid	NOUN
taxlaw-2821	564	3	mittermaier	mittermaier	PROPN
taxlaw-2821	564	4	et	et	PROPN
taxlaw-2821	564	5	al	al	PROPN
taxlaw-2821	564	6	.	.	PROPN
taxlaw-2821	564	7	,	,	PUNCT
taxlaw-2821	564	8	operating	operate	VERB
taxlaw-2821	564	9	in	in	ADP
taxlaw-2821	564	10	two	two	NUM
taxlaw-2821	564	11	worlds	world	NOUN
taxlaw-2821	564	12	:	:	PUNCT
taxlaw-2821	564	13	tandem	tandem	NOUN
taxlaw-2821	564	14	structures	structure	NOUN
taxlaw-2821	564	15	in	in	ADP
taxlaw-2821	564	16	social	social	ADJ
taxlaw-2821	564	17	enterprise	enterprise	NOUN
taxlaw-2821	564	18	,	,	PUNCT
taxlaw-2821	564	19	26	26	NUM
taxlaw-2821	564	20	no	no	NOUN
taxlaw-2821	564	21	.	.	PROPN
taxlaw-2821	564	22	1	1	NUM
taxlaw-2821	564	23	prac	prac	NOUN
taxlaw-2821	564	24	.	.	PUNCT
taxlaw-2821	564	25	tax	tax	NOUN
taxlaw-2821	564	26	law	law	NOUN
taxlaw-2821	564	27	.	.	PUNCT
taxlaw-2821	565	1	5	5	NUM
taxlaw-2821	565	2	,	,	PUNCT
taxlaw-2821	565	3	6	6	NUM
taxlaw-2821	565	4	(	(	PUNCT
taxlaw-2821	565	5	2011	2011	NUM
taxlaw-2821	565	6	)	)	PUNCT
taxlaw-2821	565	7	.	.	PUNCT
taxlaw-2821	566	1	172	172	NUM
taxlaw-2821	567	1	i	i	PRON
taxlaw-2821	567	2	d.	d.	PROPN
taxlaw-2821	567	3	173	173	NUM
taxlaw-2821	567	4	see	see	VERB
taxlaw-2821	567	5	,	,	PUNCT
taxlaw-2821	567	6	e.g.	e.g.	ADV
taxlaw-2821	567	7	,	,	PUNCT
taxlaw-2821	567	8	i	i	PRON
taxlaw-2821	567	9	d.	d.	PROPN
taxlaw-2821	567	10	174	174	NUM
taxlaw-2821	567	11	see	see	VERB
taxlaw-2821	567	12	,	,	PUNCT
taxlaw-2821	567	13	e.g.	e.g.	ADV
taxlaw-2821	567	14	,	,	PUNCT
taxlaw-2821	567	15	ashley	ashley	PROPN
taxlaw-2821	567	16	schoenjahn	schoenjahn	PROPN
taxlaw-2821	567	17	,	,	PUNCT
taxlaw-2821	567	18	new	new	ADJ
taxlaw-2821	567	19	faces	face	NOUN
taxlaw-2821	567	20	of	of	ADP
taxlaw-2821	567	21	corporate	corporate	ADJ
taxlaw-2821	567	22	responsibility	responsibility	NOUN
taxlaw-2821	567	23	:	:	PUNCT
taxlaw-2821	567	24	will	will	AUX
taxlaw-2821	567	25	new	new	ADJ
taxlaw-2821	567	26	entity	entity	NOUN
taxlaw-2821	567	27	forms	form	NOUN
taxlaw-2821	567	28	allow	allow	VERB
taxlaw-2821	567	29	businesses	business	NOUN
taxlaw-2821	567	30	to	to	PART
taxlaw-2821	567	31	do	do	VERB
taxlaw-2821	567	32	good	good	NOUN
taxlaw-2821	567	33	?	?	PUNCT
taxlaw-2821	567	34	,	,	PUNCT
taxlaw-2821	567	35	37	37	NUM
taxlaw-2821	567	36	j.	j.	PROPN
taxlaw-2821	567	37	corp	corp	PROPN
taxlaw-2821	567	38	.	.	PROPN
taxlaw-2821	567	39	l.	l.	PROPN
taxlaw-2821	567	40	453	453	NUM
taxlaw-2821	567	41	,	,	PUNCT
taxlaw-2821	567	42	459	459	NUM
taxlaw-2821	567	43	(	(	PUNCT
taxlaw-2821	567	44	2012	2012	NUM
taxlaw-2821	567	45	)	)	PUNCT
taxlaw-2821	567	46	.	.	PUNCT
taxlaw-2821	568	1	175	175	NUM
taxlaw-2821	568	2	gautam	gautam	PROPN
taxlaw-2821	568	3	jagannath	jagannath	PROPN
taxlaw-2821	568	4	,	,	PUNCT
taxlaw-2821	568	5	using	use	VERB
taxlaw-2821	568	6	nonprofits	nonprofit	NOUN
taxlaw-2821	568	7	to	to	PART
taxlaw-2821	568	8	serve	serve	VERB
taxlaw-2821	568	9	charitable	charitable	ADJ
taxlaw-2821	568	10	goals	goal	NOUN
taxlaw-2821	568	11	of	of	ADP
taxlaw-2821	568	12	social	social	ADJ
taxlaw-2821	568	13	businesses	business	NOUN
taxlaw-2821	568	14	in	in	ADP
taxlaw-2821	568	15	the	the	DET
taxlaw-2821	568	16	united	united	PROPN
taxlaw-2821	568	17	states	states	PROPN
taxlaw-2821	568	18	:	:	PUNCT
taxlaw-2821	568	19	circumventing	circumvent	VERB
taxlaw-2821	568	20	the	the	DET
taxlaw-2821	568	21	lack	lack	NOUN
taxlaw-2821	568	22	of	of	ADP
taxlaw-2821	568	23	recognition	recognition	NOUN
taxlaw-2821	568	24	of	of	ADP
taxlaw-2821	568	25	the	the	DET
taxlaw-2821	568	26	social	social	ADJ
taxlaw-2821	568	27	business	business	NOUN
taxlaw-2821	568	28	model	model	NOUN
taxlaw-2821	568	29	in	in	ADP
taxlaw-2821	568	30	the	the	DET
taxlaw-2821	568	31	federal	federal	ADJ
taxlaw-2821	568	32	tax	tax	PROPN
taxlaw-2821	568	33	code	code	NOUN
taxlaw-2821	568	34	,	,	PUNCT
taxlaw-2821	568	35	32	32	NUM
taxlaw-2821	568	36	pace	pace	NOUN
taxlaw-2821	568	37	l.	l.	PROPN
taxlaw-2821	568	38	rev	rev	PROPN
taxlaw-2821	568	39	.	.	PROPN
taxlaw-2821	568	40	239	239	NUM
taxlaw-2821	568	41	,	,	PUNCT
taxlaw-2821	568	42	256	256	NUM
taxlaw-2821	568	43	(	(	PUNCT
taxlaw-2821	568	44	2012	2012	NUM
taxlaw-2821	568	45	)	)	PUNCT
taxlaw-2821	568	46	.	.	PUNCT
taxlaw-2821	569	1	176	176	NUM
taxlaw-2821	570	1	i	i	PRON
taxlaw-2821	570	2	d.	d.	PROPN
taxlaw-2821	570	3	177	177	NUM
taxlaw-2821	571	1	i	i	PRON
taxlaw-2821	571	2	d.	d.	PROPN
taxlaw-2821	571	3	at	at	ADP
taxlaw-2821	571	4	257	257	NUM
taxlaw-2821	571	5	.	.	NOUN
taxlaw-2821	571	6	178	178	NUM
taxlaw-2821	572	1	i	i	PRON
taxlaw-2821	572	2	d.	d.	VERB
taxlaw-2821	572	3	at	at	ADP
taxlaw-2821	572	4	253	253	NUM
taxlaw-2821	572	5	.	.	PUNCT
taxlaw-2821	573	1	2013	2013	NUM
taxlaw-2821	573	2	]	]	PUNCT
taxlaw-2821	574	1	designing	design	VERB
taxlaw-2821	574	2	a	a	DET
taxlaw-2821	574	3	legal	legal	ADJ
taxlaw-2821	574	4	vehicle	vehicle	NOUN
taxlaw-2821	574	5	for	for	ADP
taxlaw-2821	574	6	social	social	ADJ
taxlaw-2821	574	7	enterprises	enterprise	NOUN
taxlaw-2821	574	8	:	:	PUNCT
taxlaw-2821	574	9	123	123	NUM
taxlaw-2821	574	10	an	an	DET
taxlaw-2821	574	11	issue	issue	NOUN
taxlaw-2821	574	12	spotting	spot	VERB
taxlaw-2821	574	13	exercise	exercise	NOUN
taxlaw-2821	574	14	in	in	ADP
taxlaw-2821	574	15	the	the	DET
taxlaw-2821	574	16	case	case	NOUN
taxlaw-2821	574	17	of	of	ADP
taxlaw-2821	574	18	a	a	DET
taxlaw-2821	574	19	tandem	tandem	ADJ
taxlaw-2821	574	20	social	social	ADJ
taxlaw-2821	574	21	enterprise	enterprise	NOUN
taxlaw-2821	574	22	,	,	PUNCT
taxlaw-2821	574	23	there	there	PRON
taxlaw-2821	574	24	is	be	VERB
taxlaw-2821	574	25	a	a	DET
taxlaw-2821	574	26	strong	strong	ADJ
taxlaw-2821	574	27	relation	relation	NOUN
taxlaw-2821	574	28	between	between	ADP
taxlaw-2821	574	29	the	the	DET
taxlaw-2821	574	30	business	business	NOUN
taxlaw-2821	574	31	and	and	CCONJ
taxlaw-2821	574	32	the	the	DET
taxlaw-2821	574	33	charitable	charitable	ADJ
taxlaw-2821	574	34	purpose	purpose	NOUN
taxlaw-2821	574	35	.	.	PUNCT
taxlaw-2821	575	1	the	the	DET
taxlaw-2821	575	2	business	business	NOUN
taxlaw-2821	575	3	is	be	AUX
taxlaw-2821	575	4	not	not	PART
taxlaw-2821	575	5	merely	merely	ADV
taxlaw-2821	575	6	ancillary	ancillary	ADJ
taxlaw-2821	575	7	to	to	ADP
taxlaw-2821	575	8	the	the	DET
taxlaw-2821	575	9	charitable	charitable	ADJ
taxlaw-2821	575	10	mission	mission	NOUN
taxlaw-2821	575	11	,	,	PUNCT
taxlaw-2821	575	12	as	as	SCONJ
taxlaw-2821	575	13	a	a	DET
taxlaw-2821	575	14	pharmacy	pharmacy	NOUN
taxlaw-2821	575	15	would	would	AUX
taxlaw-2821	575	16	be	be	AUX
taxlaw-2821	575	17	to	to	ADP
taxlaw-2821	575	18	a	a	DET
taxlaw-2821	575	19	hospital	hospital	NOUN
taxlaw-2821	575	20	.	.	PUNCT
taxlaw-2821	576	1	further	far	ADV
taxlaw-2821	576	2	,	,	PUNCT
taxlaw-2821	576	3	founders	founder	NOUN
taxlaw-2821	576	4	and	and	CCONJ
taxlaw-2821	576	5	investors	investor	NOUN
taxlaw-2821	576	6	aim	aim	VERB
taxlaw-2821	576	7	at	at	ADP
taxlaw-2821	576	8	retaining	retain	VERB
taxlaw-2821	576	9	control	control	NOUN
taxlaw-2821	576	10	over	over	ADP
taxlaw-2821	576	11	the	the	DET
taxlaw-2821	576	12	venture	venture	NOUN
taxlaw-2821	576	13	as	as	ADV
taxlaw-2821	576	14	well	well	ADV
taxlaw-2821	576	15	as	as	ADP
taxlaw-2821	576	16	at	at	ADP
taxlaw-2821	576	17	getting	get	VERB
taxlaw-2821	576	18	some	some	DET
taxlaw-2821	576	19	financial	financial	ADJ
taxlaw-2821	576	20	return	return	NOUN
taxlaw-2821	576	21	while	while	SCONJ
taxlaw-2821	576	22	achieving	achieve	VERB
taxlaw-2821	576	23	social	social	ADJ
taxlaw-2821	576	24	goals.179	goals.179	PROPN
taxlaw-2821	576	25	although	although	SCONJ
taxlaw-2821	576	26	these	these	DET
taxlaw-2821	576	27	two	two	NUM
taxlaw-2821	576	28	aspects	aspect	NOUN
taxlaw-2821	576	29	are	be	AUX
taxlaw-2821	576	30	profoundly	profoundly	ADV
taxlaw-2821	576	31	intertwined	intertwine	VERB
taxlaw-2821	576	32	in	in	ADP
taxlaw-2821	576	33	a	a	DET
taxlaw-2821	576	34	social	social	ADJ
taxlaw-2821	576	35	enterprise	enterprise	NOUN
taxlaw-2821	576	36	,	,	PUNCT
taxlaw-2821	576	37	a	a	DET
taxlaw-2821	576	38	tandem	tandem	NOUN
taxlaw-2821	576	39	structure	structure	NOUN
taxlaw-2821	576	40	requires	require	VERB
taxlaw-2821	576	41	maintaining	maintain	VERB
taxlaw-2821	576	42	distinct	distinct	ADJ
taxlaw-2821	576	43	entities	entity	NOUN
taxlaw-2821	576	44	.	.	PUNCT
taxlaw-2821	577	1	180	180	NUM
taxlaw-2821	577	2	from	from	ADP
taxlaw-2821	577	3	a	a	DET
taxlaw-2821	577	4	governance	governance	NOUN
taxlaw-2821	577	5	standpoint	standpoint	NOUN
taxlaw-2821	577	6	,	,	PUNCT
taxlaw-2821	577	7	the	the	DET
taxlaw-2821	577	8	two	two	NUM
taxlaw-2821	577	9	entities	entity	NOUN
taxlaw-2821	577	10	must	must	AUX
taxlaw-2821	577	11	conduct	conduct	VERB
taxlaw-2821	577	12	their	their	PRON
taxlaw-2821	577	13	affairs	affair	NOUN
taxlaw-2821	577	14	separately	separately	ADV
taxlaw-2821	577	15	,	,	PUNCT
taxlaw-2821	577	16	hold	hold	VERB
taxlaw-2821	577	17	distinct	distinct	ADJ
taxlaw-2821	577	18	board	board	NOUN
taxlaw-2821	577	19	meetings	meeting	NOUN
taxlaw-2821	577	20	,	,	PUNCT
taxlaw-2821	577	21	and	and	CCONJ
taxlaw-2821	577	22	maintain	maintain	VERB
taxlaw-2821	577	23	legal	legal	ADJ
taxlaw-2821	577	24	walls	wall	NOUN
taxlaw-2821	577	25	between	between	ADP
taxlaw-2821	577	26	each	each	DET
taxlaw-2821	577	27	other	other	ADJ
taxlaw-2821	577	28	to	to	PART
taxlaw-2821	577	29	protect	protect	VERB
taxlaw-2821	577	30	their	their	PRON
taxlaw-2821	577	31	respective	respective	ADJ
taxlaw-2821	577	32	liabilities.181	liabilities.181	NOUN
taxlaw-2821	577	33	in	in	ADP
taxlaw-2821	577	34	addition	addition	NOUN
taxlaw-2821	577	35	,	,	PUNCT
taxlaw-2821	577	36	it	it	PRON
taxlaw-2821	577	37	is	be	AUX
taxlaw-2821	577	38	necessary	necessary	ADJ
taxlaw-2821	577	39	to	to	PART
taxlaw-2821	577	40	avoid	avoid	VERB
taxlaw-2821	577	41	a	a	DET
taxlaw-2821	577	42	total	total	ADJ
taxlaw-2821	577	43	overlap	overlap	NOUN
taxlaw-2821	577	44	on	on	ADP
taxlaw-2821	577	45	boards	board	NOUN
taxlaw-2821	577	46	’	'	PUNCT
taxlaw-2821	577	47	composition	composition	NOUN
taxlaw-2821	577	48	of	of	ADP
taxlaw-2821	577	49	the	the	DET
taxlaw-2821	577	50	two	two	NUM
taxlaw-2821	577	51	entities.182	entities.182	NOUN
taxlaw-2821	577	52	it	it	PRON
taxlaw-2821	577	53	is	be	AUX
taxlaw-2821	577	54	required	require	VERB
taxlaw-2821	577	55	that	that	SCONJ
taxlaw-2821	577	56	the	the	DET
taxlaw-2821	577	57	tax	tax	NOUN
taxlaw-2821	577	58	-	-	PUNCT
taxlaw-2821	577	59	exempt	exempt	ADJ
taxlaw-2821	577	60	be	be	AUX
taxlaw-2821	577	61	turned	turn	VERB
taxlaw-2821	577	62	primarily	primarily	ADV
taxlaw-2821	577	63	on	on	ADP
taxlaw-2821	577	64	charitable	charitable	ADJ
taxlaw-2821	577	65	purposes	purpose	NOUN
taxlaw-2821	577	66	,	,	PUNCT
taxlaw-2821	577	67	therefore	therefore	ADV
taxlaw-2821	577	68	disinterested	disinterested	ADJ
taxlaw-2821	577	69	directors	director	NOUN
taxlaw-2821	577	70	are	be	AUX
taxlaw-2821	577	71	arguably	arguably	ADV
taxlaw-2821	577	72	needed	need	VERB
taxlaw-2821	577	73	to	to	PART
taxlaw-2821	577	74	approve	approve	VERB
taxlaw-2821	577	75	the	the	DET
taxlaw-2821	577	76	conflicting	conflict	VERB
taxlaw-2821	577	77	interests	interest	NOUN
taxlaw-2821	577	78	transactions	transaction	NOUN
taxlaw-2821	577	79	between	between	ADP
taxlaw-2821	577	80	the	the	DET
taxlaw-2821	577	81	two	two	NUM
taxlaw-2821	577	82	entities.183	entities.183	NOUN
taxlaw-2821	577	83	in	in	ADP
taxlaw-2821	577	84	a	a	DET
taxlaw-2821	577	85	significant	significant	ADJ
taxlaw-2821	577	86	private	private	ADJ
taxlaw-2821	577	87	letter	letter	NOUN
taxlaw-2821	577	88	ruling,184	ruling,184	VERB
taxlaw-2821	578	1	the	the	DET
taxlaw-2821	578	2	internal	internal	ADJ
taxlaw-2821	578	3	revenue	revenue	NOUN
taxlaw-2821	578	4	service	service	NOUN
taxlaw-2821	578	5	required	require	VERB
taxlaw-2821	578	6	that	that	SCONJ
taxlaw-2821	578	7	the	the	DET
taxlaw-2821	578	8	tax	tax	NOUN
taxlaw-2821	578	9	-	-	PUNCT
taxlaw-2821	578	10	exempt	exempt	ADJ
taxlaw-2821	578	11	parent	parent	NOUN
taxlaw-2821	578	12	demonstrate	demonstrate	VERB
taxlaw-2821	578	13	that	that	SCONJ
taxlaw-2821	578	14	the	the	DET
taxlaw-2821	578	15	subsidiary	subsidiary	NOUN
taxlaw-2821	578	16	had	have	VERB
taxlaw-2821	578	17	a	a	DET
taxlaw-2821	578	18	substantial	substantial	ADJ
taxlaw-2821	578	19	business	business	NOUN
taxlaw-2821	578	20	purpose	purpose	NOUN
taxlaw-2821	578	21	and	and	CCONJ
taxlaw-2821	578	22	a	a	DET
taxlaw-2821	578	23	separate	separate	ADJ
taxlaw-2821	578	24	corporate	corporate	ADJ
taxlaw-2821	578	25	existence	existence	NOUN
taxlaw-2821	578	26	from	from	ADP
taxlaw-2821	578	27	its	its	PRON
taxlaw-2821	578	28	parent	parent	NOUN
taxlaw-2821	578	29	,	,	PUNCT
taxlaw-2821	578	30	and	and	CCONJ
taxlaw-2821	578	31	gave	give	VERB
taxlaw-2821	578	32	some	some	DET
taxlaw-2821	578	33	guidelines	guideline	NOUN
taxlaw-2821	578	34	to	to	ADP
taxlaw-2821	578	35	this	this	DET
taxlaw-2821	578	36	end	end	NOUN
taxlaw-2821	578	37	.	.	PUNCT
taxlaw-2821	579	1	as	as	ADP
taxlaw-2821	579	2	a	a	DET
taxlaw-2821	579	3	result	result	NOUN
taxlaw-2821	579	4	,	,	PUNCT
taxlaw-2821	579	5	the	the	DET
taxlaw-2821	579	6	irs	irs	PROPN
taxlaw-2821	579	7	and	and	CCONJ
taxlaw-2821	579	8	the	the	DET
taxlaw-2821	579	9	courts	court	NOUN
taxlaw-2821	579	10	have	have	AUX
taxlaw-2821	579	11	particularly	particularly	ADV
taxlaw-2821	579	12	scrutinized	scrutinize	VERB
taxlaw-2821	579	13	tax	tax	NOUN
taxlaw-2821	579	14	-	-	PUNCT
taxlaw-2821	579	15	exempts	exempt	NOUN
taxlaw-2821	579	16	that	that	PRON
taxlaw-2821	579	17	provide	provide	VERB
taxlaw-2821	579	18	a	a	DET
taxlaw-2821	579	19	market	market	NOUN
taxlaw-2821	579	20	for	for	ADP
taxlaw-2821	579	21	a	a	DET
taxlaw-2821	579	22	corporate	corporate	ADJ
taxlaw-2821	579	23	business	business	NOUN
taxlaw-2821	579	24	controlled	control	VERB
taxlaw-2821	579	25	by	by	ADP
taxlaw-2821	579	26	their	their	PRON
taxlaw-2821	579	27	officers.185	officers.185	NOUN
taxlaw-2821	579	28	the	the	DET
taxlaw-2821	579	29	service	service	NOUN
taxlaw-2821	579	30	notably	notably	ADV
taxlaw-2821	579	31	requires	require	VERB
taxlaw-2821	579	32	that	that	SCONJ
taxlaw-2821	579	33	the	the	DET
taxlaw-2821	579	34	for	for	ADP
taxlaw-2821	579	35	-	-	PUNCT
taxlaw-2821	579	36	profit	profit	NOUN
taxlaw-2821	579	37	subsidiary	subsidiary	NOUN
taxlaw-2821	579	38	have	have	VERB
taxlaw-2821	579	39	an	an	DET
taxlaw-2821	579	40	independent	independent	ADJ
taxlaw-2821	579	41	board	board	NOUN
taxlaw-2821	579	42	from	from	ADP
taxlaw-2821	579	43	the	the	DET
taxlaw-2821	579	44	tax	tax	NOUN
taxlaw-2821	579	45	-	-	PUNCT
taxlaw-2821	579	46	exempt	exempt	ADJ
taxlaw-2821	579	47	parent	parent	NOUN
taxlaw-2821	579	48	and	and	CCONJ
taxlaw-2821	579	49	that	that	SCONJ
taxlaw-2821	579	50	the	the	DET
taxlaw-2821	579	51	key	key	ADJ
taxlaw-2821	579	52	officers	officer	NOUN
taxlaw-2821	579	53	of	of	ADP
taxlaw-2821	579	54	both	both	DET
taxlaw-2821	579	55	companies	company	NOUN
taxlaw-2821	579	56	be	be	AUX
taxlaw-2821	579	57	different.186	different.186	VERB
taxlaw-2821	579	58	these	these	DET
taxlaw-2821	579	59	constraints	constraint	NOUN
taxlaw-2821	579	60	stem	stem	VERB
taxlaw-2821	579	61	from	from	ADP
taxlaw-2821	579	62	the	the	DET
taxlaw-2821	579	63	private	private	ADJ
taxlaw-2821	579	64	benefit	benefit	NOUN
taxlaw-2821	579	65	and	and	CCONJ
taxlaw-2821	579	66	inurement	inurement	ADJ
taxlaw-2821	579	67	doctrines,187	doctrines,187	PROPN
taxlaw-2821	579	68	which	which	PRON
taxlaw-2821	579	69	prohibit	prohibit	VERB
taxlaw-2821	579	70	the	the	DET
taxlaw-2821	579	71	tax	tax	NOUN
taxlaw-2821	579	72	-	-	PUNCT
taxlaw-2821	579	73	exempt	exempt	ADJ
taxlaw-2821	579	74	entity	entity	NOUN
taxlaw-2821	579	75	from	from	ADP
taxlaw-2821	579	76	being	be	AUX
taxlaw-2821	579	77	dedicated	dedicate	VERB
taxlaw-2821	579	78	to	to	ADP
taxlaw-2821	579	79	benefiting	benefit	VERB
taxlaw-2821	579	80	the	the	DET
taxlaw-2821	579	81	for	for	ADP
taxlaw-2821	579	82	-	-	PUNCT
taxlaw-2821	579	83	profit	profit	NOUN
taxlaw-2821	579	84	and	and	CCONJ
taxlaw-2821	579	85	its	its	PRON
taxlaw-2821	579	86	investors	investor	NOUN
taxlaw-2821	579	87	.	.	PUNCT
taxlaw-2821	580	1	tandem	tandem	PROPN
taxlaw-2821	580	2	entities	entity	NOUN
taxlaw-2821	580	3	therefore	therefore	ADV
taxlaw-2821	580	4	do	do	AUX
taxlaw-2821	580	5	not	not	PART
taxlaw-2821	580	6	offer	offer	VERB
taxlaw-2821	580	7	social	social	ADJ
taxlaw-2821	580	8	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	580	9	a	a	DET
taxlaw-2821	580	10	governance	governance	NOUN
taxlaw-2821	580	11	structure	structure	NOUN
taxlaw-2821	580	12	flexible	flexible	ADJ
taxlaw-2821	580	13	enough	enough	ADV
taxlaw-2821	580	14	to	to	PART
taxlaw-2821	580	15	accommodate	accommodate	VERB
taxlaw-2821	580	16	their	their	PRON
taxlaw-2821	580	17	peculiar	peculiar	ADJ
taxlaw-2821	580	18	needs	need	NOUN
taxlaw-2821	580	19	.	.	PUNCT
taxlaw-2821	581	1	the	the	DET
taxlaw-2821	581	2	burden	burden	NOUN
taxlaw-2821	581	3	of	of	ADP
taxlaw-2821	581	4	creating	create	VERB
taxlaw-2821	581	5	two	two	NUM
taxlaw-2821	581	6	organizations	organization	NOUN
taxlaw-2821	581	7	,	,	PUNCT
taxlaw-2821	581	8	and	and	CCONJ
taxlaw-2821	581	9	of	of	ADP
taxlaw-2821	581	10	losing	lose	VERB
taxlaw-2821	581	11	control	control	NOUN
taxlaw-2821	581	12	over	over	ADP
taxlaw-2821	581	13	one	one	NUM
taxlaw-2821	581	14	of	of	ADP
taxlaw-2821	581	15	them	they	PRON
taxlaw-2821	581	16	or	or	CCONJ
taxlaw-2821	581	17	otherwise	otherwise	ADV
taxlaw-2821	581	18	risking	risk	VERB
taxlaw-2821	581	19	substantial	substantial	ADJ
taxlaw-2821	581	20	tax	tax	NOUN
taxlaw-2821	581	21	liability	liability	NOUN
taxlaw-2821	581	22	,	,	PUNCT
taxlaw-2821	581	23	usually	usually	ADV
taxlaw-2821	581	24	greatly	greatly	ADV
taxlaw-2821	581	25	exceeds	exceed	VERB
taxlaw-2821	581	26	the	the	DET
taxlaw-2821	581	27	advantages	advantage	NOUN
taxlaw-2821	581	28	that	that	SCONJ
taxlaw-2821	581	29	the	the	DET
taxlaw-2821	581	30	combination	combination	NOUN
taxlaw-2821	581	31	of	of	ADP
taxlaw-2821	581	32	the	the	DET
taxlaw-2821	581	33	two	two	NUM
taxlaw-2821	581	34	entities	entity	NOUN
taxlaw-2821	581	35	represents.188	represents.188	VERB
taxlaw-2821	581	36	the	the	DET
taxlaw-2821	581	37	tandem	tandem	NOUN
taxlaw-2821	581	38	structure	structure	NOUN
taxlaw-2821	581	39	further	far	ADV
taxlaw-2821	581	40	fails	fail	VERB
taxlaw-2821	581	41	to	to	PART
taxlaw-2821	581	42	address	address	VERB
taxlaw-2821	581	43	the	the	DET
taxlaw-2821	581	44	branding	branding	NOUN
taxlaw-2821	581	45	problem	problem	NOUN
taxlaw-2821	581	46	that	that	SCONJ
taxlaw-2821	581	47	social	social	ADJ
taxlaw-2821	581	48	enterprises	enterprise	NOUN
taxlaw-2821	581	49	face	face	VERB
taxlaw-2821	581	50	:	:	PUNCT
taxlaw-2821	581	51	the	the	DET
taxlaw-2821	581	52	two	two	NUM
taxlaw-2821	581	53	types	type	NOUN
taxlaw-2821	581	54	of	of	ADP
taxlaw-2821	581	55	investments	investment	NOUN
taxlaw-2821	581	56	–	–	PUNCT
taxlaw-2821	581	57	traditional	traditional	ADJ
taxlaw-2821	581	58	capital	capital	NOUN
taxlaw-2821	581	59	on	on	ADP
taxlaw-2821	581	60	the	the	DET
taxlaw-2821	581	61	one	one	NUM
taxlaw-2821	581	62	hand	hand	NOUN
taxlaw-2821	581	63	,	,	PUNCT
taxlaw-2821	581	64	and	and	CCONJ
taxlaw-2821	581	65	charitable	charitable	ADJ
taxlaw-2821	581	66	contributions	contribution	NOUN
taxlaw-2821	581	67	and	and	CCONJ
taxlaw-2821	581	68	grants	grant	NOUN
taxlaw-2821	581	69	on	on	ADP
taxlaw-2821	581	70	the	the	DET
taxlaw-2821	581	71	other	other	ADJ
taxlaw-2821	581	72	hand	hand	NOUN
taxlaw-2821	581	73	–	–	PUNCT
taxlaw-2821	581	74	are	be	AUX
taxlaw-2821	581	75	kept	keep	VERB
taxlaw-2821	581	76	into	into	ADP
taxlaw-2821	581	77	separate	separate	ADJ
taxlaw-2821	581	78	entities	entity	NOUN
taxlaw-2821	581	79	that	that	SCONJ
taxlaw-2821	581	80	“	"	PUNCT
taxlaw-2821	581	81	present	present	VERB
taxlaw-2821	581	82	different	different	ADJ
taxlaw-2821	581	83	faces	face	NOUN
taxlaw-2821	581	84	to	to	ADP
taxlaw-2821	581	85	different	different	ADJ
taxlaw-2821	581	86	sectors	sector	NOUN
taxlaw-2821	581	87	of	of	ADP
taxlaw-2821	581	88	society	society	NOUN
taxlaw-2821	581	89	.	.	PUNCT
taxlaw-2821	581	90	”189	”189	PUNCT
taxlaw-2821	582	1	thus	thus	ADV
taxlaw-2821	582	2	,	,	PUNCT
taxlaw-2821	582	3	the	the	DET
taxlaw-2821	582	4	two	two	NUM
taxlaw-2821	582	5	entities	entity	NOUN
taxlaw-2821	582	6	loosely	loosely	ADV
taxlaw-2821	582	7	appear	appear	VERB
taxlaw-2821	582	8	as	as	ADP
taxlaw-2821	582	9	an	an	DET
taxlaw-2821	582	10	innovative	innovative	ADJ
taxlaw-2821	582	11	social	social	ADJ
taxlaw-2821	582	12	enterprise	enterprise	NOUN
taxlaw-2821	582	13	as	as	ADP
taxlaw-2821	582	14	a	a	DET
taxlaw-2821	582	15	whole	whole	NOUN
taxlaw-2821	582	16	and	and	CCONJ
taxlaw-2821	582	17	are	be	AUX
taxlaw-2821	582	18	hardly	hardly	ADV
taxlaw-2821	582	19	marketable	marketable	ADJ
taxlaw-2821	582	20	as	as	ADP
taxlaw-2821	582	21	such	such	ADJ
taxlaw-2821	582	22	.	.	PUNCT
taxlaw-2821	583	1	eventually	eventually	ADV
taxlaw-2821	583	2	,	,	PUNCT
taxlaw-2821	583	3	the	the	DET
taxlaw-2821	583	4	for	for	ADP
taxlaw-2821	583	5	-	-	PUNCT
taxlaw-2821	583	6	profit	profit	NOUN
taxlaw-2821	583	7	enterprise	enterprise	NOUN
taxlaw-2821	583	8	has	have	VERB
taxlaw-2821	583	9	an	an	DET
taxlaw-2821	583	10	existence	existence	NOUN
taxlaw-2821	583	11	of	of	ADP
taxlaw-2821	583	12	its	its	PRON
taxlaw-2821	583	13	own	own	ADJ
taxlaw-2821	583	14	,	,	PUNCT
taxlaw-2821	583	15	and	and	CCONJ
taxlaw-2821	583	16	this	this	PRON
taxlaw-2821	583	17	can	can	AUX
taxlaw-2821	583	18	lead	lead	VERB
taxlaw-2821	583	19	to	to	ADP
taxlaw-2821	583	20	difficulties	difficulty	NOUN
taxlaw-2821	583	21	when	when	SCONJ
taxlaw-2821	583	22	it	it	PRON
taxlaw-2821	583	23	is	be	AUX
taxlaw-2821	583	24	intended	intend	VERB
taxlaw-2821	583	25	to	to	PART
taxlaw-2821	583	26	subsidize	subsidize	VERB
taxlaw-2821	583	27	the	the	DET
taxlaw-2821	583	28	tax	tax	NOUN
taxlaw-2821	583	29	-	-	PUNCT
taxlaw-2821	583	30	exempt	exempt	ADJ
taxlaw-2821	583	31	nonprofit	nonprofit	ADJ
taxlaw-2821	583	32	entity	entity	NOUN
taxlaw-2821	583	33	.	.	PUNCT
taxlaw-2821	584	1	first	first	ADV
taxlaw-2821	584	2	,	,	PUNCT
taxlaw-2821	584	3	a	a	DET
taxlaw-2821	584	4	donation	donation	NOUN
taxlaw-2821	584	5	exceeding	exceed	VERB
taxlaw-2821	584	6	ten	ten	NUM
taxlaw-2821	584	7	percent	percent	NOUN
taxlaw-2821	584	8	of	of	ADP
taxlaw-2821	584	9	the	the	DET
taxlaw-2821	584	10	corporation	corporation	NOUN
taxlaw-2821	584	11	’s	’s	PART
taxlaw-2821	584	12	taxable	taxable	ADJ
taxlaw-2821	584	13	income	income	NOUN
taxlaw-2821	584	14	is	be	AUX
taxlaw-2821	584	15	taxed	tax	VERB
taxlaw-2821	584	16	at	at	ADP
taxlaw-2821	584	17	the	the	DET
taxlaw-2821	584	18	corporate	corporate	ADJ
taxlaw-2821	584	19	income	income	NOUN
taxlaw-2821	584	20	tax	tax	NOUN
taxlaw-2821	584	21	rate.190	rate.190	NOUN
taxlaw-2821	584	22	thus	thus	ADV
taxlaw-2821	584	23	,	,	PUNCT
taxlaw-2821	584	24	independent	independent	ADJ
taxlaw-2821	584	25	directors	director	NOUN
taxlaw-2821	584	26	are	be	AUX
taxlaw-2821	584	27	less	less	ADV
taxlaw-2821	584	28	likely	likely	ADJ
taxlaw-2821	584	29	to	to	PART
taxlaw-2821	584	30	donate	donate	VERB
taxlaw-2821	584	31	amounts	amount	NOUN
taxlaw-2821	584	32	that	that	PRON
taxlaw-2821	584	33	would	would	AUX
taxlaw-2821	584	34	not	not	PART
taxlaw-2821	584	35	be	be	AUX
taxlaw-2821	584	36	deductible	deductible	ADJ
taxlaw-2821	584	37	and	and	CCONJ
taxlaw-2821	584	38	that	that	SCONJ
taxlaw-2821	584	39	,	,	PUNCT
taxlaw-2821	584	40	further	far	ADV
taxlaw-2821	584	41	,	,	PUNCT
taxlaw-2821	584	42	might	might	AUX
taxlaw-2821	584	43	engage	engage	VERB
taxlaw-2821	584	44	their	their	PRON
taxlaw-2821	584	45	fiduciary	fiduciary	ADJ
taxlaw-2821	584	46	duties	duty	NOUN
taxlaw-2821	584	47	for	for	ADP
taxlaw-2821	584	48	waste	waste	NOUN
taxlaw-2821	584	49	of	of	ADP
taxlaw-2821	584	50	corporate	corporate	ADJ
taxlaw-2821	584	51	assets	asset	NOUN
taxlaw-2821	584	52	.	.	PUNCT
taxlaw-2821	585	1	the	the	DET
taxlaw-2821	585	2	delaware	delaware	PROPN
taxlaw-2821	585	3	general	general	PROPN
taxlaw-2821	585	4	corporation	corporation	PROPN
taxlaw-2821	585	5	law	law	PROPN
taxlaw-2821	585	6	expressly	expressly	ADV
taxlaw-2821	585	7	authorizes	authorize	VERB
taxlaw-2821	585	8	directors	director	NOUN
taxlaw-2821	585	9	179	179	NUM
taxlaw-2821	585	10	see	see	VERB
taxlaw-2821	585	11	,	,	PUNCT
taxlaw-2821	585	12	e.g.	e.g.	ADV
taxlaw-2821	585	13	,	,	PUNCT
taxlaw-2821	585	14	schoejahn	schoejahn	NOUN
taxlaw-2821	585	15	,	,	PUNCT
taxlaw-2821	585	16	supra	supra	PROPN
taxlaw-2821	585	17	note	note	PROPN
taxlaw-2821	585	18	176	176	NUM
taxlaw-2821	585	19	.	.	PUNCT
taxlaw-2821	586	1	180	180	NUM
taxlaw-2821	586	2	see	see	VERB
taxlaw-2821	586	3	mittermaier	mittermai	ADJ
taxlaw-2821	586	4	et	et	PROPN
taxlaw-2821	586	5	al	al	PROPN
taxlaw-2821	586	6	.	.	PROPN
taxlaw-2821	586	7	,	,	PUNCT
taxlaw-2821	586	8	supra	supra	PROPN
taxlaw-2821	586	9	note	note	PROPN
taxlaw-2821	586	10	173	173	NUM
taxlaw-2821	586	11	.	.	PUNCT
taxlaw-2821	587	1	181	181	NUM
taxlaw-2821	587	2	see	see	VERB
taxlaw-2821	587	3	i	i	PRON
taxlaw-2821	587	4	d.	d.	PROPN
taxlaw-2821	587	5	at	at	ADP
taxlaw-2821	587	6	8–10	8–10	NOUN
taxlaw-2821	587	7	.	.	PUNCT
taxlaw-2821	588	1	182	182	NUM
taxlaw-2821	589	1	i	i	PRON
taxlaw-2821	589	2	d.	d.	PROPN
taxlaw-2821	589	3	183	183	NUM
taxlaw-2821	589	4	see	see	VERB
taxlaw-2821	589	5	i	i	PROPN
taxlaw-2821	589	6	d.	d.	PROPN
taxlaw-2821	589	7	at	at	ADP
taxlaw-2821	589	8	8	8	NUM
taxlaw-2821	589	9	.	.	PUNCT
taxlaw-2821	589	10	184	184	NUM
taxlaw-2821	589	11	i.r.s	i.r.	NOUN
taxlaw-2821	589	12	.	.	PUNCT
taxlaw-2821	590	1	priv	priv	PROPN
taxlaw-2821	590	2	.	.	PUNCT
taxlaw-2821	591	1	ltr	ltr	PROPN
taxlaw-2821	591	2	.	.	PUNCT
taxlaw-2821	591	3	rul	rul	PROPN
taxlaw-2821	591	4	.	.	PROPN
taxlaw-2821	591	5	9542045	9542045	NUM
taxlaw-2821	591	6	(	(	PUNCT
taxlaw-2821	591	7	july	july	PROPN
taxlaw-2821	591	8	28	28	NUM
taxlaw-2821	591	9	,	,	PUNCT
taxlaw-2821	591	10	1995	1995	NUM
taxlaw-2821	591	11	)	)	PUNCT
taxlaw-2821	591	12	.	.	PUNCT
taxlaw-2821	592	1	185	185	NUM
taxlaw-2821	592	2	see	see	VERB
taxlaw-2821	592	3	,	,	PUNCT
taxlaw-2821	592	4	e.g.	e.g.	ADV
taxlaw-2821	592	5	,	,	PUNCT
taxlaw-2821	592	6	church	church	NOUN
taxlaw-2821	592	7	by	by	ADP
taxlaw-2821	592	8	mail	mail	PROPN
taxlaw-2821	592	9	,	,	PUNCT
taxlaw-2821	592	10	inc	inc	PROPN
taxlaw-2821	592	11	.	.	PROPN
taxlaw-2821	593	1	v.	v.	PROPN
taxlaw-2821	593	2	commissioner	commissioner	PROPN
taxlaw-2821	593	3	,	,	PUNCT
taxlaw-2821	593	4	765	765	NUM
taxlaw-2821	593	5	f.2d	f.2d	ADP
taxlaw-2821	593	6	1387	1387	NUM
taxlaw-2821	593	7	(	(	PUNCT
taxlaw-2821	593	8	9th	9th	ADJ
taxlaw-2821	593	9	cir	cir	NOUN
taxlaw-2821	593	10	.	.	PUNCT
taxlaw-2821	593	11	1985	1985	NUM
taxlaw-2821	593	12	)	)	PUNCT
taxlaw-2821	593	13	;	;	PUNCT
taxlaw-2821	593	14	i.r.s	i.r.s	PROPN
taxlaw-2821	593	15	.	.	PUNCT
taxlaw-2821	594	1	priv	priv	PROPN
taxlaw-2821	594	2	.	.	PUNCT
taxlaw-2821	595	1	ltr	ltr	PROPN
taxlaw-2821	595	2	.	.	PUNCT
taxlaw-2821	595	3	rul	rul	PROPN
taxlaw-2821	595	4	.	.	PUNCT
taxlaw-2821	596	1	201044016	201044016	NUM
taxlaw-2821	596	2	(	(	PUNCT
taxlaw-2821	596	3	2010	2010	NUM
taxlaw-2821	596	4	)	)	PUNCT
taxlaw-2821	596	5	.	.	PUNCT
taxlaw-2821	597	1	186	186	NUM
taxlaw-2821	597	2	see	see	NOUN
taxlaw-2821	597	3	,	,	PUNCT
taxlaw-2821	597	4	e.g.	e.g.	ADV
taxlaw-2821	597	5	,	,	PUNCT
taxlaw-2821	597	6	i.r.s	i.r.	NOUN
taxlaw-2821	597	7	.	.	PUNCT
taxlaw-2821	598	1	priv	priv	PROPN
taxlaw-2821	598	2	.	.	PUNCT
taxlaw-2821	599	1	ltr	ltr	PROPN
taxlaw-2821	599	2	.	.	PUNCT
taxlaw-2821	599	3	rul	rul	PROPN
taxlaw-2821	599	4	.	.	PROPN
taxlaw-2821	599	5	9542045	9542045	NUM
taxlaw-2821	599	6	(	(	PUNCT
taxlaw-2821	599	7	july	july	PROPN
taxlaw-2821	599	8	28	28	NUM
taxlaw-2821	599	9	,	,	PUNCT
taxlaw-2821	599	10	1995	1995	NUM
taxlaw-2821	599	11	)	)	PUNCT
taxlaw-2821	599	12	.	.	PUNCT
taxlaw-2821	600	1	187	187	NUM
taxlaw-2821	600	2	see	see	VERB
taxlaw-2821	600	3	supra	supra	PROPN
taxlaw-2821	600	4	–	–	PUNCT
taxlaw-2821	600	5	part	part	NOUN
taxlaw-2821	600	6	ii.c	ii.c	NOUN
taxlaw-2821	600	7	.	.	PUNCT
taxlaw-2821	601	1	188	188	NUM
taxlaw-2821	601	2	see	see	NOUN
taxlaw-2821	601	3	kelley	kelley	NOUN
taxlaw-2821	601	4	,	,	PUNCT
taxlaw-2821	601	5	supra	supra	PROPN
taxlaw-2821	601	6	note	note	NOUN
taxlaw-2821	601	7	9	9	NUM
taxlaw-2821	601	8	,	,	PUNCT
taxlaw-2821	601	9	at	at	ADP
taxlaw-2821	601	10	365	365	NUM
taxlaw-2821	601	11	.	.	PUNCT
taxlaw-2821	601	12	189	189	NUM
taxlaw-2821	601	13	see	see	NOUN
taxlaw-2821	601	14	kelley	kelley	NOUN
taxlaw-2821	601	15	,	,	PUNCT
taxlaw-2821	601	16	supra	supra	PROPN
taxlaw-2821	601	17	note	note	NOUN
taxlaw-2821	601	18	9	9	NUM
taxlaw-2821	601	19	,	,	PUNCT
taxlaw-2821	601	20	at	at	ADP
taxlaw-2821	601	21	366	366	NUM
taxlaw-2821	601	22	.	.	PUNCT
taxlaw-2821	602	1	190	190	NUM
taxlaw-2821	602	2	i.r.c	i.r.c	NOUN
taxlaw-2821	602	3	.	.	PUNCT
taxlaw-2821	603	1	§	§	PROPN
taxlaw-2821	603	2	170	170	NUM
taxlaw-2821	603	3	(	(	PUNCT
taxlaw-2821	603	4	2012	2012	NUM
taxlaw-2821	603	5	)	)	PUNCT
taxlaw-2821	603	6	.	.	PUNCT
taxlaw-2821	604	1	124	124	NUM
taxlaw-2821	604	2	columbia	columbia	PROPN
taxlaw-2821	604	3	journal	journal	PROPN
taxlaw-2821	604	4	of	of	ADP
taxlaw-2821	604	5	tax	tax	NOUN
taxlaw-2821	604	6	law	law	NOUN
taxlaw-2821	604	7	[	[	X
taxlaw-2821	604	8	vol.5:100	vol.5:100	PROPN
taxlaw-2821	604	9	to	to	PART
taxlaw-2821	604	10	engage	engage	VERB
taxlaw-2821	604	11	in	in	ADP
taxlaw-2821	604	12	charitable	charitable	ADJ
taxlaw-2821	604	13	donations.191	donations.191	PROPN
taxlaw-2821	604	14	yet	yet	ADV
taxlaw-2821	604	15	,	,	PUNCT
taxlaw-2821	604	16	even	even	ADV
taxlaw-2821	604	17	though	though	SCONJ
taxlaw-2821	604	18	there	there	PRON
taxlaw-2821	604	19	is	be	VERB
taxlaw-2821	604	20	no	no	DET
taxlaw-2821	604	21	formal	formal	ADJ
taxlaw-2821	604	22	requirement	requirement	NOUN
taxlaw-2821	604	23	that	that	SCONJ
taxlaw-2821	604	24	the	the	DET
taxlaw-2821	604	25	donation	donation	NOUN
taxlaw-2821	604	26	be	be	AUX
taxlaw-2821	604	27	limited	limit	VERB
taxlaw-2821	604	28	in	in	ADP
taxlaw-2821	604	29	size	size	NOUN
taxlaw-2821	604	30	,	,	PUNCT
taxlaw-2821	604	31	courts	court	NOUN
taxlaw-2821	604	32	have	have	AUX
taxlaw-2821	604	33	only	only	ADV
taxlaw-2821	604	34	upheld	uphold	VERB
taxlaw-2821	604	35	“	"	PUNCT
taxlaw-2821	604	36	reasonable	reasonable	ADJ
taxlaw-2821	604	37	”	"	PUNCT
taxlaw-2821	604	38	donations.192	donations.192	NOUN
taxlaw-2821	604	39	further	far	ADV
taxlaw-2821	604	40	the	the	DET
taxlaw-2821	604	41	delaware	delaware	PROPN
taxlaw-2821	604	42	supreme	supreme	PROPN
taxlaw-2821	604	43	court	court	PROPN
taxlaw-2821	604	44	ruled	rule	VERB
taxlaw-2821	604	45	that	that	SCONJ
taxlaw-2821	604	46	in	in	ADP
taxlaw-2821	604	47	examining	examine	VERB
taxlaw-2821	604	48	the	the	DET
taxlaw-2821	604	49	merits	merit	NOUN
taxlaw-2821	604	50	of	of	ADP
taxlaw-2821	604	51	a	a	DET
taxlaw-2821	604	52	claim	claim	NOUN
taxlaw-2821	604	53	alleging	allege	VERB
taxlaw-2821	604	54	corporate	corporate	ADJ
taxlaw-2821	604	55	waste	waste	NOUN
taxlaw-2821	604	56	,	,	PUNCT
taxlaw-2821	604	57	“	"	PUNCT
taxlaw-2821	604	58	the	the	DET
taxlaw-2821	604	59	provisions	provision	NOUN
taxlaw-2821	604	60	of	of	ADP
taxlaw-2821	604	61	the	the	DET
taxlaw-2821	604	62	internal	internal	ADJ
taxlaw-2821	604	63	revenue	revenue	NOUN
taxlaw-2821	604	64	code	code	NOUN
taxlaw-2821	604	65	pertaining	pertain	VERB
taxlaw-2821	604	66	to	to	ADP
taxlaw-2821	604	67	charitable	charitable	ADJ
taxlaw-2821	604	68	gifts	gift	NOUN
taxlaw-2821	604	69	by	by	ADP
taxlaw-2821	604	70	corporations	corporation	NOUN
taxlaw-2821	604	71	furnish	furnish	VERB
taxlaw-2821	604	72	a	a	DET
taxlaw-2821	604	73	helpful	helpful	ADJ
taxlaw-2821	604	74	guide	guide	NOUN
taxlaw-2821	604	75	”	"	PUNCT
taxlaw-2821	604	76	to	to	PART
taxlaw-2821	604	77	assess	assess	VERB
taxlaw-2821	604	78	the	the	DET
taxlaw-2821	604	79	reasonableness	reasonableness	NOUN
taxlaw-2821	604	80	of	of	ADP
taxlaw-2821	604	81	the	the	DET
taxlaw-2821	604	82	donation.193	donation.193	PROPN
taxlaw-2821	604	83	as	as	ADP
taxlaw-2821	604	84	a	a	DET
taxlaw-2821	604	85	result	result	NOUN
taxlaw-2821	604	86	,	,	PUNCT
taxlaw-2821	604	87	“	"	PUNCT
taxlaw-2821	604	88	it	it	PRON
taxlaw-2821	604	89	appears	appear	VERB
taxlaw-2821	604	90	that	that	SCONJ
taxlaw-2821	604	91	in	in	ADP
taxlaw-2821	604	92	most	most	ADJ
taxlaw-2821	604	93	situations	situation	NOUN
taxlaw-2821	604	94	,	,	PUNCT
taxlaw-2821	604	95	for	for	ADP
taxlaw-2821	604	96	-	-	PUNCT
taxlaw-2821	604	97	profit	profit	NOUN
taxlaw-2821	604	98	public	public	ADJ
taxlaw-2821	604	99	corporations	corporation	NOUN
taxlaw-2821	604	100	donating	donate	VERB
taxlaw-2821	604	101	more	more	ADJ
taxlaw-2821	604	102	than	than	ADP
taxlaw-2821	604	103	10	10	NUM
taxlaw-2821	604	104	%	%	NOUN
taxlaw-2821	604	105	of	of	ADP
taxlaw-2821	604	106	their	their	PRON
taxlaw-2821	604	107	profits	profit	NOUN
taxlaw-2821	604	108	to	to	ADP
taxlaw-2821	604	109	a	a	DET
taxlaw-2821	604	110	nonprofit	nonprofit	NOUN
taxlaw-2821	604	111	would	would	AUX
taxlaw-2821	604	112	be	be	AUX
taxlaw-2821	604	113	opening	open	VERB
taxlaw-2821	604	114	up	up	ADP
taxlaw-2821	604	115	themselves	themselves	PRON
taxlaw-2821	604	116	to	to	ADP
taxlaw-2821	604	117	liability	liability	NOUN
taxlaw-2821	604	118	from	from	ADP
taxlaw-2821	604	119	a	a	DET
taxlaw-2821	604	120	derivative	derivative	ADJ
taxlaw-2821	604	121	suit	suit	NOUN
taxlaw-2821	604	122	,	,	PUNCT
taxlaw-2821	604	123	essentially	essentially	ADV
taxlaw-2821	604	124	foreclosing	foreclose	VERB
taxlaw-2821	604	125	this	this	DET
taxlaw-2821	604	126	scheme	scheme	NOUN
taxlaw-2821	604	127	as	as	ADP
taxlaw-2821	604	128	a	a	DET
taxlaw-2821	604	129	viable	viable	ADJ
taxlaw-2821	604	130	option	option	NOUN
taxlaw-2821	604	131	for	for	ADP
taxlaw-2821	604	132	social	social	ADJ
taxlaw-2821	604	133	enterprises	enterprise	NOUN
taxlaw-2821	604	134	.	.	PUNCT
taxlaw-2821	605	1	”194	”194	PUNCT
taxlaw-2821	606	1	although	although	SCONJ
taxlaw-2821	606	2	only	only	ADV
taxlaw-2821	606	3	some	some	PRON
taxlaw-2821	606	4	of	of	ADP
taxlaw-2821	606	5	the	the	DET
taxlaw-2821	606	6	constraints	constraint	NOUN
taxlaw-2821	606	7	weighing	weigh	VERB
taxlaw-2821	606	8	on	on	ADP
taxlaw-2821	606	9	tandem	tandem	NOUN
taxlaw-2821	606	10	entities	entity	NOUN
taxlaw-2821	606	11	are	be	AUX
taxlaw-2821	606	12	outlined	outline	VERB
taxlaw-2821	606	13	in	in	ADP
taxlaw-2821	606	14	this	this	DET
taxlaw-2821	606	15	part	part	NOUN
taxlaw-2821	606	16	,	,	PUNCT
taxlaw-2821	606	17	they	they	PRON
taxlaw-2821	606	18	underscore	underscore	VERB
taxlaw-2821	606	19	that	that	SCONJ
taxlaw-2821	606	20	this	this	DET
taxlaw-2821	606	21	structure	structure	NOUN
taxlaw-2821	606	22	is	be	AUX
taxlaw-2821	606	23	contrary	contrary	ADJ
taxlaw-2821	606	24	to	to	ADP
taxlaw-2821	606	25	the	the	DET
taxlaw-2821	606	26	convergence	convergence	NOUN
taxlaw-2821	606	27	of	of	ADP
taxlaw-2821	606	28	business	business	NOUN
taxlaw-2821	606	29	and	and	CCONJ
taxlaw-2821	606	30	charitable	charitable	ADJ
taxlaw-2821	606	31	missions	mission	NOUN
taxlaw-2821	606	32	that	that	PRON
taxlaw-2821	606	33	social	social	ADJ
taxlaw-2821	606	34	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	606	35	embodies	embody	VERB
taxlaw-2821	606	36	.	.	PUNCT
taxlaw-2821	607	1	this	this	PRON
taxlaw-2821	607	2	is	be	AUX
taxlaw-2821	607	3	so	so	ADV
taxlaw-2821	607	4	notably	notably	ADV
taxlaw-2821	607	5	because	because	SCONJ
taxlaw-2821	607	6	the	the	DET
taxlaw-2821	607	7	extensive	extensive	ADJ
taxlaw-2821	607	8	non	non	ADJ
taxlaw-2821	607	9	-	-	ADJ
taxlaw-2821	607	10	distribution	distribution	ADJ
taxlaw-2821	607	11	constraint	constraint	NOUN
taxlaw-2821	607	12	and	and	CCONJ
taxlaw-2821	607	13	the	the	DET
taxlaw-2821	607	14	related	relate	VERB
taxlaw-2821	607	15	private	private	ADJ
taxlaw-2821	607	16	benefit	benefit	NOUN
taxlaw-2821	607	17	doctrine	doctrine	NOUN
taxlaw-2821	607	18	limit	limit	VERB
taxlaw-2821	607	19	the	the	DET
taxlaw-2821	607	20	possibility	possibility	NOUN
taxlaw-2821	607	21	for	for	SCONJ
taxlaw-2821	607	22	a	a	DET
taxlaw-2821	607	23	social	social	ADJ
taxlaw-2821	607	24	entrepreneur	entrepreneur	NOUN
taxlaw-2821	607	25	to	to	PART
taxlaw-2821	607	26	be	be	AUX
taxlaw-2821	607	27	the	the	DET
taxlaw-2821	607	28	leader	leader	NOUN
taxlaw-2821	607	29	of	of	ADP
taxlaw-2821	607	30	both	both	CCONJ
taxlaw-2821	607	31	the	the	DET
taxlaw-2821	607	32	business	business	NOUN
taxlaw-2821	607	33	entity	entity	NOUN
taxlaw-2821	607	34	and	and	CCONJ
taxlaw-2821	607	35	its	its	PRON
taxlaw-2821	607	36	charitable	charitable	ADJ
taxlaw-2821	607	37	counterpart	counterpart	NOUN
taxlaw-2821	607	38	.	.	PUNCT
taxlaw-2821	608	1	further	far	ADV
taxlaw-2821	608	2	,	,	PUNCT
taxlaw-2821	608	3	the	the	DET
taxlaw-2821	608	4	uncertainty	uncertainty	NOUN
taxlaw-2821	608	5	is	be	AUX
taxlaw-2821	608	6	great	great	ADJ
taxlaw-2821	608	7	in	in	ADP
taxlaw-2821	608	8	this	this	DET
taxlaw-2821	608	9	area	area	NOUN
taxlaw-2821	608	10	as	as	ADP
taxlaw-2821	608	11	the	the	DET
taxlaw-2821	608	12	internal	internal	ADJ
taxlaw-2821	608	13	revenue	revenue	NOUN
taxlaw-2821	608	14	service	service	NOUN
taxlaw-2821	608	15	proceeds	proceed	VERB
taxlaw-2821	608	16	with	with	ADP
taxlaw-2821	608	17	a	a	DET
taxlaw-2821	608	18	case	case	NOUN
taxlaw-2821	608	19	-	-	PUNCT
taxlaw-2821	608	20	by	by	ADP
taxlaw-2821	608	21	-	-	PUNCT
taxlaw-2821	608	22	case	case	NOUN
taxlaw-2821	608	23	analysis	analysis	NOUN
taxlaw-2821	608	24	instead	instead	ADV
taxlaw-2821	608	25	of	of	ADP
taxlaw-2821	608	26	establishing	establish	VERB
taxlaw-2821	608	27	a	a	DET
taxlaw-2821	608	28	bright	bright	ADJ
taxlaw-2821	608	29	line	line	NOUN
taxlaw-2821	608	30	rule	rule	NOUN
taxlaw-2821	608	31	,	,	PUNCT
taxlaw-2821	608	32	usually	usually	ADV
taxlaw-2821	608	33	basing	base	VERB
taxlaw-2821	608	34	its	its	PRON
taxlaw-2821	608	35	decision	decision	NOUN
taxlaw-2821	608	36	loosely	loosely	ADV
taxlaw-2821	608	37	on	on	ADP
taxlaw-2821	608	38	“	"	PUNCT
taxlaw-2821	608	39	all	all	DET
taxlaw-2821	608	40	the	the	DET
taxlaw-2821	608	41	facts	fact	NOUN
taxlaw-2821	608	42	and	and	CCONJ
taxlaw-2821	608	43	circumstances	circumstance	NOUN
taxlaw-2821	608	44	.	.	PUNCT
taxlaw-2821	608	45	”	"	PUNCT
taxlaw-2821	609	1	195	195	NUM
taxlaw-2821	609	2	hence	hence	ADV
taxlaw-2821	609	3	,	,	PUNCT
taxlaw-2821	609	4	circumventing	circumvent	VERB
taxlaw-2821	609	5	these	these	DET
taxlaw-2821	609	6	constraints	constraint	NOUN
taxlaw-2821	609	7	demands	demand	NOUN
taxlaw-2821	609	8	expertise	expertise	NOUN
taxlaw-2821	609	9	and	and	CCONJ
taxlaw-2821	609	10	formalism	formalism	NOUN
taxlaw-2821	609	11	that	that	PRON
taxlaw-2821	609	12	are	be	AUX
taxlaw-2821	609	13	scarcely	scarcely	ADV
taxlaw-2821	609	14	consistent	consistent	ADJ
taxlaw-2821	609	15	with	with	ADP
taxlaw-2821	609	16	the	the	DET
taxlaw-2821	609	17	business	business	NOUN
taxlaw-2821	609	18	-	-	PUNCT
taxlaw-2821	609	19	like	like	ADJ
taxlaw-2821	609	20	flexibility	flexibility	NOUN
taxlaw-2821	609	21	that	that	PRON
taxlaw-2821	609	22	social	social	ADJ
taxlaw-2821	609	23	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	609	24	seek	seek	VERB
taxlaw-2821	609	25	to	to	PART
taxlaw-2821	609	26	introduce	introduce	VERB
taxlaw-2821	609	27	in	in	ADP
taxlaw-2821	609	28	the	the	DET
taxlaw-2821	609	29	charitable	charitable	ADJ
taxlaw-2821	609	30	world	world	NOUN
taxlaw-2821	609	31	.	.	PUNCT
taxlaw-2821	610	1	vi	vi	PROPN
taxlaw-2821	611	1	combining	combine	VERB
taxlaw-2821	611	2	the	the	DET
taxlaw-2821	611	3	two	two	NUM
taxlaw-2821	611	4	sectors	sector	NOUN
taxlaw-2821	611	5	in	in	ADP
taxlaw-2821	611	6	hybrid	hybrid	ADJ
taxlaw-2821	611	7	vehicles	vehicle	NOUN
taxlaw-2821	611	8	the	the	DET
taxlaw-2821	611	9	previous	previous	ADJ
taxlaw-2821	611	10	parts	part	NOUN
taxlaw-2821	611	11	have	have	AUX
taxlaw-2821	611	12	outlined	outline	VERB
taxlaw-2821	611	13	why	why	SCONJ
taxlaw-2821	611	14	the	the	DET
taxlaw-2821	611	15	tension	tension	NOUN
taxlaw-2821	611	16	between	between	ADP
taxlaw-2821	611	17	for	for	ADP
taxlaw-2821	611	18	-	-	PUNCT
taxlaw-2821	611	19	profits	profit	NOUN
taxlaw-2821	611	20	and	and	CCONJ
taxlaw-2821	611	21	nonprofits	nonprofit	NOUN
taxlaw-2821	611	22	to	to	PART
taxlaw-2821	611	23	host	host	VERB
taxlaw-2821	611	24	social	social	ADJ
taxlaw-2821	611	25	enterprises	enterprise	NOUN
taxlaw-2821	611	26	has	have	AUX
taxlaw-2821	611	27	turned	turn	VERB
taxlaw-2821	611	28	in	in	ADP
taxlaw-2821	611	29	favor	favor	NOUN
taxlaw-2821	611	30	of	of	ADP
taxlaw-2821	611	31	the	the	DET
taxlaw-2821	611	32	for	for	ADP
taxlaw-2821	611	33	-	-	PUNCT
taxlaw-2821	611	34	profits	profit	NOUN
taxlaw-2821	611	35	.	.	PUNCT
taxlaw-2821	612	1	central	central	ADJ
taxlaw-2821	612	2	in	in	ADP
taxlaw-2821	612	3	this	this	DET
taxlaw-2821	612	4	conflict	conflict	NOUN
taxlaw-2821	612	5	was	be	AUX
taxlaw-2821	612	6	the	the	DET
taxlaw-2821	612	7	flexibility	flexibility	NOUN
taxlaw-2821	612	8	that	that	PRON
taxlaw-2821	612	9	social	social	ADJ
taxlaw-2821	612	10	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	612	11	need	need	VERB
taxlaw-2821	612	12	to	to	PART
taxlaw-2821	612	13	conduct	conduct	VERB
taxlaw-2821	612	14	their	their	PRON
taxlaw-2821	612	15	business	business	NOUN
taxlaw-2821	612	16	.	.	PUNCT
taxlaw-2821	613	1	however	however	ADV
taxlaw-2821	613	2	,	,	PUNCT
taxlaw-2821	613	3	some	some	DET
taxlaw-2821	613	4	issues	issue	NOUN
taxlaw-2821	613	5	remain	remain	AUX
taxlaw-2821	613	6	at	at	ADP
taxlaw-2821	613	7	least	least	ADV
taxlaw-2821	613	8	partially	partially	ADV
taxlaw-2821	613	9	unaddressed	unaddresse	VERB
taxlaw-2821	613	10	by	by	ADP
taxlaw-2821	613	11	for	for	ADP
taxlaw-2821	613	12	-	-	PUNCT
taxlaw-2821	613	13	profit	profit	NOUN
taxlaw-2821	613	14	vehicles	vehicle	NOUN
taxlaw-2821	613	15	,	,	PUNCT
taxlaw-2821	613	16	namely	namely	ADV
taxlaw-2821	613	17	the	the	DET
taxlaw-2821	613	18	branding	branding	NOUN
taxlaw-2821	613	19	,	,	PUNCT
taxlaw-2821	613	20	funding	funding	NOUN
taxlaw-2821	613	21	and	and	CCONJ
taxlaw-2821	613	22	governance	governance	NOUN
taxlaw-2821	613	23	challenges	challenge	NOUN
taxlaw-2821	613	24	.	.	PUNCT
taxlaw-2821	614	1	various	various	ADJ
taxlaw-2821	614	2	legislators	legislator	NOUN
taxlaw-2821	614	3	thus	thus	ADV
taxlaw-2821	614	4	attempted	attempt	VERB
taxlaw-2821	614	5	to	to	PART
taxlaw-2821	614	6	answer	answer	VERB
taxlaw-2821	614	7	the	the	DET
taxlaw-2821	614	8	expectations	expectation	NOUN
taxlaw-2821	614	9	of	of	ADP
taxlaw-2821	614	10	responsible	responsible	ADJ
taxlaw-2821	614	11	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	614	12	who	who	PRON
taxlaw-2821	614	13	,	,	PUNCT
taxlaw-2821	614	14	especially	especially	ADV
taxlaw-2821	614	15	in	in	ADP
taxlaw-2821	614	16	the	the	DET
taxlaw-2821	614	17	wake	wake	NOUN
taxlaw-2821	614	18	of	of	ADP
taxlaw-2821	614	19	the	the	DET
taxlaw-2821	614	20	2008	2008	NUM
taxlaw-2821	614	21	financial	financial	ADJ
taxlaw-2821	614	22	crisis	crisis	NOUN
taxlaw-2821	614	23	,	,	PUNCT
taxlaw-2821	614	24	were	be	AUX
taxlaw-2821	614	25	seeking	seek	VERB
taxlaw-2821	614	26	to	to	PART
taxlaw-2821	614	27	“	"	PUNCT
taxlaw-2821	614	28	re	re	VERB
taxlaw-2821	614	29	-	-	VERB
taxlaw-2821	614	30	buff	buff	VERB
taxlaw-2821	614	31	the	the	DET
taxlaw-2821	614	32	notion	notion	NOUN
taxlaw-2821	614	33	of	of	ADP
taxlaw-2821	614	34	‘	'	PUNCT
taxlaw-2821	614	35	corporate	corporate	ADJ
taxlaw-2821	614	36	greed	greed	NOUN
taxlaw-2821	614	37	’	'	PUNCT
taxlaw-2821	614	38	by	by	ADP
taxlaw-2821	614	39	diversifying	diversify	VERB
taxlaw-2821	614	40	their	their	PRON
taxlaw-2821	614	41	revenue	revenue	NOUN
taxlaw-2821	614	42	streams	stream	NOUN
taxlaw-2821	614	43	and/or	and/or	CCONJ
taxlaw-2821	614	44	balancing	balance	VERB
taxlaw-2821	614	45	their	their	PRON
taxlaw-2821	614	46	profitmaking	profitmaking	NOUN
taxlaw-2821	614	47	with	with	ADP
taxlaw-2821	614	48	socially	socially	ADV
taxlaw-2821	614	49	responsible	responsible	ADJ
taxlaw-2821	614	50	motives	motive	NOUN
taxlaw-2821	614	51	.	.	PUNCT
taxlaw-2821	614	52	”	"	PUNCT
taxlaw-2821	615	1	196	196	NUM
taxlaw-2821	615	2	accordingly	accordingly	ADV
taxlaw-2821	615	3	,	,	PUNCT
taxlaw-2821	615	4	a	a	DET
taxlaw-2821	615	5	number	number	NOUN
taxlaw-2821	615	6	of	of	ADP
taxlaw-2821	615	7	states	state	NOUN
taxlaw-2821	615	8	enacted	enact	VERB
taxlaw-2821	615	9	legislation	legislation	NOUN
taxlaw-2821	615	10	that	that	PRON
taxlaw-2821	615	11	incentivized	incentivize	VERB
taxlaw-2821	615	12	for	for	ADP
taxlaw-2821	615	13	-	-	PUNCT
taxlaw-2821	615	14	profits	profit	NOUN
taxlaw-2821	615	15	to	to	PART
taxlaw-2821	615	16	consider	consider	VERB
taxlaw-2821	615	17	social	social	ADJ
taxlaw-2821	615	18	interests	interest	NOUN
taxlaw-2821	615	19	,	,	PUNCT
taxlaw-2821	615	20	without	without	ADP
taxlaw-2821	615	21	the	the	DET
taxlaw-2821	615	22	heavy	heavy	ADJ
taxlaw-2821	615	23	constraints	constraint	NOUN
taxlaw-2821	615	24	of	of	ADP
taxlaw-2821	615	25	the	the	DET
taxlaw-2821	615	26	tax	tax	NOUN
taxlaw-2821	615	27	-	-	PUNCT
taxlaw-2821	615	28	exempt	exempt	ADJ
taxlaw-2821	615	29	sector	sector	NOUN
taxlaw-2821	615	30	,	,	PUNCT
taxlaw-2821	615	31	through	through	ADP
taxlaw-2821	615	32	hybrid	hybrid	ADJ
taxlaw-2821	615	33	vehicles	vehicle	NOUN
taxlaw-2821	615	34	.	.	PUNCT
taxlaw-2821	616	1	two	two	NUM
taxlaw-2821	616	2	main	main	ADJ
taxlaw-2821	616	3	vehicles	vehicle	NOUN
taxlaw-2821	616	4	have	have	AUX
taxlaw-2821	616	5	been	be	AUX
taxlaw-2821	616	6	created	create	VERB
taxlaw-2821	616	7	thus	thus	ADV
taxlaw-2821	616	8	far	far	ADV
taxlaw-2821	616	9	:	:	PUNCT
taxlaw-2821	616	10	the	the	DET
taxlaw-2821	616	11	benefit	benefit	NOUN
taxlaw-2821	616	12	corporation	corporation	NOUN
taxlaw-2821	616	13	(	(	PUNCT
taxlaw-2821	616	14	part	part	NOUN
taxlaw-2821	616	15	a	a	X
taxlaw-2821	616	16	)	)	PUNCT
taxlaw-2821	616	17	,	,	PUNCT
taxlaw-2821	616	18	and	and	CCONJ
taxlaw-2821	616	19	the	the	DET
taxlaw-2821	616	20	l3c	l3c	NOUN
taxlaw-2821	616	21	(	(	PUNCT
taxlaw-2821	616	22	part	part	NOUN
taxlaw-2821	616	23	b	b	NOUN
taxlaw-2821	616	24	)	)	PUNCT
taxlaw-2821	616	25	.	.	PUNCT
taxlaw-2821	617	1	the	the	DET
taxlaw-2821	617	2	benefit	benefit	NOUN
taxlaw-2821	617	3	corporation	corporation	NOUN
taxlaw-2821	617	4	,	,	PUNCT
taxlaw-2821	617	5	an	an	DET
taxlaw-2821	617	6	initiative	initiative	NOUN
taxlaw-2821	617	7	toward	toward	ADP
taxlaw-2821	617	8	responsible	responsible	ADJ
taxlaw-2821	617	9	businesses	business	NOUN
taxlaw-2821	617	10	1	1	NUM
taxlaw-2821	617	11	.	.	PUNCT
taxlaw-2821	618	1	the	the	DET
taxlaw-2821	618	2	general	general	ADJ
taxlaw-2821	618	3	public	public	ADJ
taxlaw-2821	618	4	benefit	benefit	NOUN
taxlaw-2821	618	5	:	:	PUNCT
taxlaw-2821	618	6	a	a	DET
taxlaw-2821	618	7	purpose	purpose	NOUN
taxlaw-2821	618	8	broadly	broadly	ADV
taxlaw-2821	618	9	construed	construe	VERB
taxlaw-2821	618	10	at	at	ADP
taxlaw-2821	618	11	the	the	DET
taxlaw-2821	618	12	outset	outset	NOUN
taxlaw-2821	618	13	of	of	ADP
taxlaw-2821	618	14	this	this	DET
taxlaw-2821	618	15	subpart	subpart	NOUN
taxlaw-2821	618	16	,	,	PUNCT
taxlaw-2821	618	17	the	the	DET
taxlaw-2821	618	18	benefit	benefit	NOUN
taxlaw-2821	618	19	corporation	corporation	NOUN
taxlaw-2821	618	20	must	must	AUX
taxlaw-2821	618	21	be	be	AUX
taxlaw-2821	618	22	distinguished	distinguish	VERB
taxlaw-2821	618	23	from	from	ADP
taxlaw-2821	618	24	the	the	DET
taxlaw-2821	618	25	certified	certify	VERB
taxlaw-2821	618	26	b	b	PROPN
taxlaw-2821	618	27	corporation	corporation	NOUN
taxlaw-2821	618	28	–	–	PUNCT
taxlaw-2821	618	29	also	also	ADV
taxlaw-2821	618	30	called	call	VERB
taxlaw-2821	618	31	b	b	PROPN
taxlaw-2821	618	32	corp	corp	PROPN
taxlaw-2821	618	33	.	.	PROPN
taxlaw-2821	618	34	while	while	SCONJ
taxlaw-2821	618	35	the	the	DET
taxlaw-2821	618	36	former	former	NOUN
taxlaw-2821	618	37	is	be	AUX
taxlaw-2821	618	38	a	a	DET
taxlaw-2821	618	39	legal	legal	ADJ
taxlaw-2821	618	40	form	form	NOUN
taxlaw-2821	618	41	,	,	PUNCT
taxlaw-2821	618	42	the	the	DET
taxlaw-2821	618	43	latter	latter	ADJ
taxlaw-2821	618	44	is	be	AUX
taxlaw-2821	618	45	a	a	DET
taxlaw-2821	618	46	label	label	NOUN
taxlaw-2821	618	47	granted	grant	VERB
taxlaw-2821	618	48	by	by	ADP
taxlaw-2821	618	49	b	b	PROPN
taxlaw-2821	618	50	lab	lab	NOUN
taxlaw-2821	618	51	,	,	PUNCT
taxlaw-2821	618	52	a	a	DET
taxlaw-2821	618	53	501(c)(3	501(c)(3	NUM
taxlaw-2821	618	54	)	)	PUNCT
taxlaw-2821	618	55	nonprofit	nonprofit	NOUN
taxlaw-2821	618	56	devoted	devote	VERB
taxlaw-2821	618	57	to	to	ADP
taxlaw-2821	618	58	serving	serve	VERB
taxlaw-2821	618	59	“	"	PUNCT
taxlaw-2821	618	60	a	a	DET
taxlaw-2821	618	61	global	global	ADJ
taxlaw-2821	618	62	movement	movement	NOUN
taxlaw-2821	618	63	of	of	ADP
taxlaw-2821	618	64	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	618	65	using	use	VERB
taxlaw-2821	618	66	the	the	DET
taxlaw-2821	618	67	power	power	NOUN
taxlaw-2821	618	68	of	of	ADP
taxlaw-2821	618	69	business	business	NOUN
taxlaw-2821	618	70	to	to	PART
taxlaw-2821	618	71	solve	solve	VERB
taxlaw-2821	618	72	social	social	ADJ
taxlaw-2821	618	73	and	and	CCONJ
taxlaw-2821	618	74	environmental	environmental	ADJ
taxlaw-2821	618	75	191	191	NUM
taxlaw-2821	618	76	del	del	PROPN
taxlaw-2821	618	77	.	.	PROPN
taxlaw-2821	618	78	code	code	PROPN
taxlaw-2821	618	79	ann	ann	PROPN
taxlaw-2821	618	80	.	.	PUNCT
taxlaw-2821	619	1	tit	tit	PROPN
taxlaw-2821	619	2	.	.	PROPN
taxlaw-2821	620	1	8	8	NUM
taxlaw-2821	620	2	,	,	PUNCT
taxlaw-2821	620	3	§	§	NOUN
taxlaw-2821	620	4	122(9	122(9	NUM
taxlaw-2821	620	5	)	)	PUNCT
taxlaw-2821	620	6	(	(	PUNCT
taxlaw-2821	620	7	2013	2013	NUM
taxlaw-2821	620	8	)	)	PUNCT
taxlaw-2821	620	9	.	.	PUNCT
taxlaw-2821	621	1	192	192	NUM
taxlaw-2821	621	2	e.g.	e.g.	ADV
taxlaw-2821	621	3	,	,	PUNCT
taxlaw-2821	621	4	theodora	theodora	PROPN
taxlaw-2821	621	5	holding	holding	PROPN
taxlaw-2821	621	6	corp	corp	PROPN
taxlaw-2821	621	7	.	.	PROPN
taxlaw-2821	621	8	v.	v.	PROPN
taxlaw-2821	621	9	henderson	henderson	PROPN
taxlaw-2821	621	10	,	,	PUNCT
taxlaw-2821	621	11	257	257	NUM
taxlaw-2821	621	12	a.2d	a.2d	SYM
taxlaw-2821	621	13	398	398	NUM
taxlaw-2821	621	14	,	,	PUNCT
taxlaw-2821	621	15	405	405	NUM
taxlaw-2821	621	16	(	(	PUNCT
taxlaw-2821	621	17	del	del	PROPN
taxlaw-2821	621	18	.	.	PROPN
taxlaw-2821	621	19	ch	ch	PROPN
taxlaw-2821	621	20	.	.	PROPN
taxlaw-2821	621	21	1969	1969	NUM
taxlaw-2821	621	22	)	)	PUNCT
taxlaw-2821	621	23	.	.	PUNCT
taxlaw-2821	622	1	193	193	NUM
taxlaw-2821	622	2	kahn	kahn	PROPN
taxlaw-2821	622	3	v.	v.	PROPN
taxlaw-2821	622	4	sullivan	sullivan	PROPN
taxlaw-2821	622	5	,	,	PUNCT
taxlaw-2821	622	6	594	594	NUM
taxlaw-2821	622	7	a.2d	a.2d	SYM
taxlaw-2821	622	8	48	48	NUM
taxlaw-2821	622	9	,	,	PUNCT
taxlaw-2821	622	10	61	61	NUM
taxlaw-2821	622	11	(	(	PUNCT
taxlaw-2821	622	12	del	del	PROPN
taxlaw-2821	622	13	.	.	PROPN
taxlaw-2821	622	14	1991	1991	NUM
taxlaw-2821	622	15	)	)	PUNCT
taxlaw-2821	622	16	.	.	PUNCT
taxlaw-2821	623	1	194	194	NUM
taxlaw-2821	623	2	see	see	VERB
taxlaw-2821	623	3	doeringer	doeringer	NOUN
taxlaw-2821	623	4	,	,	PUNCT
taxlaw-2821	623	5	supra	supra	PROPN
taxlaw-2821	623	6	note	note	PROPN
taxlaw-2821	623	7	18	18	NUM
taxlaw-2821	623	8	,	,	PUNCT
taxlaw-2821	623	9	at	at	ADP
taxlaw-2821	623	10	304–05	304–05	NUM
taxlaw-2821	623	11	.	.	PUNCT
taxlaw-2821	624	1	195	195	NUM
taxlaw-2821	624	2	see	see	VERB
taxlaw-2821	624	3	archer	archer	PROPN
taxlaw-2821	624	4	,	,	PUNCT
taxlaw-2821	624	5	supra	supra	PROPN
taxlaw-2821	624	6	note	note	NOUN
taxlaw-2821	624	7	161	161	NUM
taxlaw-2821	624	8	,	,	PUNCT
taxlaw-2821	624	9	at	at	ADP
taxlaw-2821	624	10	185	185	NUM
taxlaw-2821	624	11	.	.	PUNCT
taxlaw-2821	625	1	196	196	NUM
taxlaw-2821	625	2	see	see	VERB
taxlaw-2821	625	3	lofft	lofft	NOUN
taxlaw-2821	625	4	et	et	PROPN
taxlaw-2821	625	5	al	al	PROPN
taxlaw-2821	625	6	.	.	PROPN
taxlaw-2821	625	7	,	,	PUNCT
taxlaw-2821	625	8	supra	supra	PROPN
taxlaw-2821	625	9	note	note	PROPN
taxlaw-2821	625	10	108	108	NUM
taxlaw-2821	625	11	.	.	PUNCT
taxlaw-2821	626	1	2013	2013	NUM
taxlaw-2821	626	2	]	]	PUNCT
taxlaw-2821	626	3	designing	design	VERB
taxlaw-2821	626	4	a	a	DET
taxlaw-2821	626	5	legal	legal	ADJ
taxlaw-2821	626	6	vehicle	vehicle	NOUN
taxlaw-2821	626	7	for	for	ADP
taxlaw-2821	626	8	social	social	ADJ
taxlaw-2821	626	9	enterprises	enterprise	NOUN
taxlaw-2821	626	10	:	:	PUNCT
taxlaw-2821	626	11	125	125	NUM
taxlaw-2821	626	12	an	an	DET
taxlaw-2821	626	13	issue	issue	NOUN
taxlaw-2821	626	14	spotting	spot	VERB
taxlaw-2821	626	15	exercise	exercise	NOUN
taxlaw-2821	626	16	problems	problem	NOUN
taxlaw-2821	626	17	.	.	PUNCT
taxlaw-2821	627	1	”197	”197	VERB
taxlaw-2821	627	2	the	the	DET
taxlaw-2821	627	3	b	b	PROPN
taxlaw-2821	627	4	corp	corp	PROPN
taxlaw-2821	627	5	label	label	NOUN
taxlaw-2821	627	6	guarantees	guarantee	VERB
taxlaw-2821	627	7	that	that	SCONJ
taxlaw-2821	627	8	the	the	DET
taxlaw-2821	627	9	certified	certify	VERB
taxlaw-2821	627	10	entity	entity	NOUN
taxlaw-2821	627	11	meets	meet	VERB
taxlaw-2821	627	12	a	a	DET
taxlaw-2821	627	13	high	high	ADJ
taxlaw-2821	627	14	standard	standard	NOUN
taxlaw-2821	627	15	of	of	ADP
taxlaw-2821	627	16	overall	overall	ADJ
taxlaw-2821	627	17	social	social	ADJ
taxlaw-2821	627	18	and	and	CCONJ
taxlaw-2821	627	19	environmental	environmental	ADJ
taxlaw-2821	627	20	performance	performance	NOUN
taxlaw-2821	627	21	,	,	PUNCT
taxlaw-2821	627	22	along	along	ADP
taxlaw-2821	627	23	with	with	ADP
taxlaw-2821	627	24	transparency	transparency	NOUN
taxlaw-2821	627	25	and	and	CCONJ
taxlaw-2821	627	26	accountability	accountability	NOUN
taxlaw-2821	627	27	constraints.198	constraints.198	NOUN
taxlaw-2821	627	28	once	once	SCONJ
taxlaw-2821	627	29	they	they	PRON
taxlaw-2821	627	30	are	be	AUX
taxlaw-2821	627	31	labelled	label	VERB
taxlaw-2821	627	32	as	as	ADP
taxlaw-2821	627	33	b	b	PROPN
taxlaw-2821	627	34	corps	corp	NOUN
taxlaw-2821	627	35	,	,	PUNCT
taxlaw-2821	627	36	these	these	DET
taxlaw-2821	627	37	entities	entity	NOUN
taxlaw-2821	627	38	gain	gain	VERB
taxlaw-2821	627	39	access	access	NOUN
taxlaw-2821	627	40	to	to	ADP
taxlaw-2821	627	41	a	a	DET
taxlaw-2821	627	42	portfolio	portfolio	NOUN
taxlaw-2821	627	43	of	of	ADP
taxlaw-2821	627	44	services	service	NOUN
taxlaw-2821	627	45	and	and	CCONJ
taxlaw-2821	627	46	support	support	NOUN
taxlaw-2821	627	47	from	from	ADP
taxlaw-2821	627	48	b	b	PROPN
taxlaw-2821	627	49	lab.199	lab.199	NOUN
taxlaw-2821	627	50	thus	thus	ADV
taxlaw-2821	627	51	,	,	PUNCT
taxlaw-2821	627	52	benefit	benefit	NOUN
taxlaw-2821	627	53	corporations	corporation	NOUN
taxlaw-2821	627	54	are	be	AUX
taxlaw-2821	627	55	not	not	PART
taxlaw-2821	627	56	necessarily	necessarily	ADV
taxlaw-2821	627	57	certified	certify	VERB
taxlaw-2821	627	58	as	as	ADP
taxlaw-2821	627	59	b	b	PROPN
taxlaw-2821	627	60	corp	corp	PROPN
taxlaw-2821	627	61	,	,	PUNCT
taxlaw-2821	627	62	and	and	CCONJ
taxlaw-2821	627	63	entities	entity	NOUN
taxlaw-2821	627	64	need	need	AUX
taxlaw-2821	627	65	not	not	PART
taxlaw-2821	627	66	be	be	AUX
taxlaw-2821	627	67	organized	organize	VERB
taxlaw-2821	627	68	as	as	SCONJ
taxlaw-2821	627	69	benefit	benefit	NOUN
taxlaw-2821	627	70	corporations	corporation	NOUN
taxlaw-2821	627	71	to	to	PART
taxlaw-2821	627	72	get	get	AUX
taxlaw-2821	627	73	certified	certify	VERB
taxlaw-2821	627	74	.	.	PUNCT
taxlaw-2821	628	1	consequently	consequently	ADV
taxlaw-2821	628	2	,	,	PUNCT
taxlaw-2821	628	3	whereas	whereas	SCONJ
taxlaw-2821	628	4	b	b	X
taxlaw-2821	628	5	lab	lab	NOUN
taxlaw-2821	628	6	’s	’s	PART
taxlaw-2821	628	7	initiative	initiative	NOUN
taxlaw-2821	628	8	provides	provide	VERB
taxlaw-2821	628	9	a	a	DET
taxlaw-2821	628	10	solution	solution	NOUN
taxlaw-2821	628	11	to	to	ADP
taxlaw-2821	628	12	the	the	DET
taxlaw-2821	628	13	branding	branding	NOUN
taxlaw-2821	628	14	issue	issue	NOUN
taxlaw-2821	628	15	and	and	CCONJ
taxlaw-2821	628	16	an	an	DET
taxlaw-2821	628	17	easier	easy	ADJ
taxlaw-2821	628	18	access	access	NOUN
taxlaw-2821	628	19	to	to	ADP
taxlaw-2821	628	20	funding	funding	NOUN
taxlaw-2821	628	21	,	,	PUNCT
taxlaw-2821	628	22	the	the	DET
taxlaw-2821	628	23	certification	certification	NOUN
taxlaw-2821	628	24	does	do	AUX
taxlaw-2821	628	25	not	not	PART
taxlaw-2821	628	26	in	in	ADP
taxlaw-2821	628	27	and	and	CCONJ
taxlaw-2821	628	28	of	of	ADP
taxlaw-2821	628	29	itself	itself	PRON
taxlaw-2821	628	30	vest	vest	VERB
taxlaw-2821	628	31	any	any	DET
taxlaw-2821	628	32	rights	right	NOUN
taxlaw-2821	628	33	or	or	CCONJ
taxlaw-2821	628	34	standing	stand	VERB
taxlaw-2821	628	35	in	in	ADP
taxlaw-2821	628	36	shareholders	shareholder	NOUN
taxlaw-2821	628	37	or	or	CCONJ
taxlaw-2821	628	38	stakeholders	stakeholder	NOUN
taxlaw-2821	628	39	whose	whose	DET
taxlaw-2821	628	40	social	social	ADJ
taxlaw-2821	628	41	expectations	expectation	NOUN
taxlaw-2821	628	42	are	be	AUX
taxlaw-2821	628	43	deceived	deceive	VERB
taxlaw-2821	628	44	.	.	PUNCT
taxlaw-2821	629	1	maryland	maryland	PROPN
taxlaw-2821	629	2	was	be	AUX
taxlaw-2821	629	3	the	the	DET
taxlaw-2821	629	4	first	first	ADJ
taxlaw-2821	629	5	state	state	NOUN
taxlaw-2821	629	6	to	to	PART
taxlaw-2821	629	7	pass	pass	VERB
taxlaw-2821	629	8	a	a	DET
taxlaw-2821	629	9	benefit	benefit	NOUN
taxlaw-2821	629	10	corporation	corporation	NOUN
taxlaw-2821	629	11	statute	statute	NOUN
taxlaw-2821	629	12	in	in	ADP
taxlaw-2821	629	13	april	april	PROPN
taxlaw-2821	629	14	2010.200	2010.200	NUM
taxlaw-2821	629	15	since	since	SCONJ
taxlaw-2821	629	16	then	then	ADV
taxlaw-2821	629	17	,	,	PUNCT
taxlaw-2821	629	18	eleven	eleven	NUM
taxlaw-2821	629	19	other	other	ADJ
taxlaw-2821	629	20	states	state	NOUN
taxlaw-2821	629	21	have	have	AUX
taxlaw-2821	629	22	enacted	enact	VERB
taxlaw-2821	629	23	similar	similar	ADJ
taxlaw-2821	629	24	statutes	statute	NOUN
taxlaw-2821	629	25	,	,	PUNCT
taxlaw-2821	629	26	and	and	CCONJ
taxlaw-2821	629	27	fifteen	fifteen	NUM
taxlaw-2821	629	28	more	more	ADJ
taxlaw-2821	629	29	have	have	AUX
taxlaw-2821	629	30	introduced	introduce	VERB
taxlaw-2821	629	31	such	such	ADJ
taxlaw-2821	629	32	legislation.201	legislation.201	VERB
taxlaw-2821	629	33	because	because	SCONJ
taxlaw-2821	629	34	maryland	maryland	PROPN
taxlaw-2821	629	35	’s	’s	PART
taxlaw-2821	629	36	initiative	initiative	NOUN
taxlaw-2821	629	37	inspired	inspire	VERB
taxlaw-2821	629	38	its	its	PRON
taxlaw-2821	629	39	sister	sister	NOUN
taxlaw-2821	629	40	states	state	NOUN
taxlaw-2821	629	41	,	,	PUNCT
taxlaw-2821	629	42	its	its	PRON
taxlaw-2821	629	43	statute	statute	NOUN
taxlaw-2821	629	44	is	be	AUX
taxlaw-2821	629	45	particularly	particularly	ADV
taxlaw-2821	629	46	relevant	relevant	ADJ
taxlaw-2821	629	47	to	to	PART
taxlaw-2821	629	48	understand	understand	VERB
taxlaw-2821	629	49	how	how	SCONJ
taxlaw-2821	629	50	legislators	legislator	NOUN
taxlaw-2821	629	51	tried	try	VERB
taxlaw-2821	629	52	to	to	PART
taxlaw-2821	629	53	deal	deal	VERB
taxlaw-2821	629	54	with	with	ADP
taxlaw-2821	629	55	the	the	DET
taxlaw-2821	629	56	social	social	ADJ
taxlaw-2821	629	57	enterprise	enterprise	NOUN
taxlaw-2821	629	58	innovation	innovation	NOUN
taxlaw-2821	629	59	and	and	CCONJ
taxlaw-2821	629	60	why	why	SCONJ
taxlaw-2821	629	61	they	they	PRON
taxlaw-2821	629	62	fell	fall	VERB
taxlaw-2821	629	63	short	short	ADV
taxlaw-2821	629	64	of	of	ADP
taxlaw-2821	629	65	adequately	adequately	ADV
taxlaw-2821	629	66	addressing	address	VERB
taxlaw-2821	629	67	its	its	PRON
taxlaw-2821	629	68	challenges	challenge	NOUN
taxlaw-2821	629	69	.	.	PUNCT
taxlaw-2821	630	1	maryland	maryland	PROPN
taxlaw-2821	630	2	’s	’s	PART
taxlaw-2821	630	3	benefit	benefit	PROPN
taxlaw-2821	630	4	corporation	corporation	NOUN
taxlaw-2821	630	5	statute	statute	NOUN
taxlaw-2821	630	6	,	,	PUNCT
taxlaw-2821	630	7	as	as	ADV
taxlaw-2821	630	8	well	well	ADV
taxlaw-2821	630	9	as	as	ADP
taxlaw-2821	630	10	its	its	PRON
taxlaw-2821	630	11	counterparts	counterpart	NOUN
taxlaw-2821	630	12	,	,	PUNCT
taxlaw-2821	630	13	broadly	broadly	ADV
taxlaw-2821	630	14	aims	aim	VERB
taxlaw-2821	630	15	at	at	ADP
taxlaw-2821	630	16	ensuring	ensure	VERB
taxlaw-2821	630	17	that	that	SCONJ
taxlaw-2821	630	18	benefit	benefit	NOUN
taxlaw-2821	630	19	corporations	corporation	NOUN
taxlaw-2821	630	20	are	be	AUX
taxlaw-2821	630	21	socially	socially	ADV
taxlaw-2821	630	22	valuable	valuable	ADJ
taxlaw-2821	630	23	through	through	ADP
taxlaw-2821	630	24	three	three	NUM
taxlaw-2821	630	25	means	mean	NOUN
taxlaw-2821	630	26	.	.	PUNCT
taxlaw-2821	631	1	first	first	ADV
taxlaw-2821	631	2	,	,	PUNCT
taxlaw-2821	631	3	it	it	PRON
taxlaw-2821	631	4	requires	require	VERB
taxlaw-2821	631	5	that	that	SCONJ
taxlaw-2821	631	6	the	the	DET
taxlaw-2821	631	7	benefit	benefit	NOUN
taxlaw-2821	631	8	corporation	corporation	NOUN
taxlaw-2821	631	9	further	far	ADV
taxlaw-2821	631	10	“	"	PUNCT
taxlaw-2821	631	11	the	the	DET
taxlaw-2821	631	12	purpose	purpose	NOUN
taxlaw-2821	631	13	of	of	ADP
taxlaw-2821	631	14	creating	create	VERB
taxlaw-2821	631	15	a	a	DET
taxlaw-2821	631	16	general	general	ADJ
taxlaw-2821	631	17	public	public	ADJ
taxlaw-2821	631	18	benefit”202	benefit”202	NOUN
taxlaw-2821	631	19	and	and	CCONJ
taxlaw-2821	631	20	specifies	specify	VERB
taxlaw-2821	631	21	this	this	DET
taxlaw-2821	631	22	general	general	ADJ
taxlaw-2821	631	23	purpose	purpose	NOUN
taxlaw-2821	631	24	in	in	ADP
taxlaw-2821	631	25	its	its	PRON
taxlaw-2821	631	26	charter,203	charter,203	NOUN
taxlaw-2821	631	27	possibly	possibly	ADV
taxlaw-2821	631	28	along	along	ADP
taxlaw-2821	631	29	with	with	ADP
taxlaw-2821	631	30	one	one	NUM
taxlaw-2821	631	31	or	or	CCONJ
taxlaw-2821	631	32	more	more	ADV
taxlaw-2821	631	33	specific	specific	ADJ
taxlaw-2821	631	34	benefits.204	benefits.204	NOUN
taxlaw-2821	631	35	however	however	ADV
taxlaw-2821	631	36	,	,	PUNCT
taxlaw-2821	631	37	the	the	DET
taxlaw-2821	631	38	notion	notion	NOUN
taxlaw-2821	631	39	of	of	ADP
taxlaw-2821	631	40	“	"	PUNCT
taxlaw-2821	631	41	general	general	ADJ
taxlaw-2821	631	42	public	public	ADJ
taxlaw-2821	631	43	benefit	benefit	NOUN
taxlaw-2821	631	44	”	"	PUNCT
taxlaw-2821	631	45	is	be	AUX
taxlaw-2821	631	46	defined	define	VERB
taxlaw-2821	631	47	loosely	loosely	ADV
taxlaw-2821	631	48	as	as	ADP
taxlaw-2821	631	49	“	"	PUNCT
taxlaw-2821	631	50	a	a	DET
taxlaw-2821	631	51	material	material	NOUN
taxlaw-2821	631	52	,	,	PUNCT
taxlaw-2821	631	53	positive	positive	ADJ
taxlaw-2821	631	54	impact	impact	NOUN
taxlaw-2821	631	55	on	on	ADP
taxlaw-2821	631	56	society	society	NOUN
taxlaw-2821	631	57	and	and	CCONJ
taxlaw-2821	631	58	the	the	DET
taxlaw-2821	631	59	environment	environment	NOUN
taxlaw-2821	631	60	,	,	PUNCT
taxlaw-2821	631	61	as	as	SCONJ
taxlaw-2821	631	62	measured	measure	VERB
taxlaw-2821	631	63	by	by	ADP
taxlaw-2821	631	64	a	a	DET
taxlaw-2821	631	65	third	third	ADJ
taxlaw-2821	631	66	-	-	PUNCT
taxlaw-2821	631	67	party	party	NOUN
taxlaw-2821	631	68	standard	standard	NOUN
taxlaw-2821	631	69	,	,	PUNCT
taxlaw-2821	631	70	through	through	ADP
taxlaw-2821	631	71	activities	activity	NOUN
taxlaw-2821	631	72	that	that	PRON
taxlaw-2821	631	73	promote	promote	VERB
taxlaw-2821	631	74	a	a	DET
taxlaw-2821	631	75	combination	combination	NOUN
taxlaw-2821	631	76	of	of	ADP
taxlaw-2821	631	77	specific	specific	ADJ
taxlaw-2821	631	78	public	public	ADJ
taxlaw-2821	631	79	benefits	benefit	NOUN
taxlaw-2821	631	80	.	.	PUNCT
taxlaw-2821	632	1	”205	”205	PUNCT
taxlaw-2821	632	2	these	these	DET
taxlaw-2821	632	3	specific	specific	ADJ
taxlaw-2821	632	4	benefits	benefit	NOUN
taxlaw-2821	632	5	are	be	AUX
taxlaw-2821	632	6	then	then	ADV
taxlaw-2821	632	7	largely	largely	ADV
taxlaw-2821	632	8	construed206	construed206	PROPN
taxlaw-2821	632	9	and	and	CCONJ
taxlaw-2821	632	10	could	could	AUX
taxlaw-2821	632	11	be	be	AUX
taxlaw-2821	632	12	as	as	ADV
taxlaw-2821	632	13	broad	broad	ADJ
taxlaw-2821	632	14	as	as	ADP
taxlaw-2821	632	15	“	"	PUNCT
taxlaw-2821	632	16	providing	provide	VERB
taxlaw-2821	632	17	individuals	individual	NOUN
taxlaw-2821	632	18	or	or	CCONJ
taxlaw-2821	632	19	communities	community	NOUN
taxlaw-2821	632	20	with	with	ADP
taxlaw-2821	632	21	beneficial	beneficial	ADJ
taxlaw-2821	632	22	products	product	NOUN
taxlaw-2821	632	23	or	or	CCONJ
taxlaw-2821	632	24	services	service	NOUN
taxlaw-2821	632	25	”	"	PUNCT
taxlaw-2821	632	26	or	or	CCONJ
taxlaw-2821	632	27	“	"	PUNCT
taxlaw-2821	632	28	increasing	increase	VERB
taxlaw-2821	632	29	the	the	DET
taxlaw-2821	632	30	flow	flow	NOUN
taxlaw-2821	632	31	of	of	ADP
taxlaw-2821	632	32	capital	capital	NOUN
taxlaw-2821	632	33	to	to	ADP
taxlaw-2821	632	34	entities	entity	NOUN
taxlaw-2821	632	35	with	with	ADP
taxlaw-2821	632	36	a	a	DET
taxlaw-2821	632	37	public	public	ADJ
taxlaw-2821	632	38	benefit	benefit	NOUN
taxlaw-2821	632	39	purpose	purpose	NOUN
taxlaw-2821	632	40	.	.	PUNCT
taxlaw-2821	632	41	”	"	PUNCT
taxlaw-2821	633	1	as	as	ADP
taxlaw-2821	633	2	a	a	DET
taxlaw-2821	633	3	result	result	NOUN
taxlaw-2821	633	4	,	,	PUNCT
taxlaw-2821	633	5	a	a	DET
taxlaw-2821	633	6	food	food	NOUN
taxlaw-2821	633	7	company	company	NOUN
taxlaw-2821	633	8	that	that	PRON
taxlaw-2821	633	9	would	would	AUX
taxlaw-2821	633	10	engage	engage	VERB
taxlaw-2821	633	11	in	in	ADP
taxlaw-2821	633	12	a	a	DET
taxlaw-2821	633	13	significant	significant	ADJ
taxlaw-2821	633	14	donation	donation	NOUN
taxlaw-2821	633	15	program	program	NOUN
taxlaw-2821	633	16	to	to	ADP
taxlaw-2821	633	17	charities	charity	NOUN
taxlaw-2821	633	18	along	along	ADV
taxlaw-2821	633	19	with	with	ADP
taxlaw-2821	633	20	providing	provide	VERB
taxlaw-2821	633	21	food	food	NOUN
taxlaw-2821	633	22	packages	package	NOUN
taxlaw-2821	633	23	to	to	ADP
taxlaw-2821	633	24	the	the	DET
taxlaw-2821	633	25	poor	poor	ADJ
taxlaw-2821	633	26	could	could	AUX
taxlaw-2821	633	27	qualify	qualify	VERB
taxlaw-2821	633	28	as	as	ADP
taxlaw-2821	633	29	a	a	DET
taxlaw-2821	633	30	benefit	benefit	NOUN
taxlaw-2821	633	31	corporation	corporation	NOUN
taxlaw-2821	633	32	under	under	ADP
taxlaw-2821	633	33	this	this	DET
taxlaw-2821	633	34	first	first	ADJ
taxlaw-2821	633	35	criterion	criterion	NOUN
taxlaw-2821	633	36	although	although	SCONJ
taxlaw-2821	633	37	its	its	PRON
taxlaw-2821	633	38	primary	primary	ADJ
taxlaw-2821	633	39	activity	activity	NOUN
taxlaw-2821	633	40	would	would	AUX
taxlaw-2821	633	41	be	be	AUX
taxlaw-2821	633	42	focused	focus	VERB
taxlaw-2821	633	43	on	on	ADP
taxlaw-2821	633	44	profit	profit	NOUN
taxlaw-2821	633	45	maximization	maximization	NOUN
taxlaw-2821	633	46	.	.	PUNCT
taxlaw-2821	634	1	hence	hence	ADV
taxlaw-2821	634	2	,	,	PUNCT
taxlaw-2821	634	3	while	while	SCONJ
taxlaw-2821	634	4	the	the	DET
taxlaw-2821	634	5	benefit	benefit	NOUN
taxlaw-2821	634	6	corporation	corporation	NOUN
taxlaw-2821	634	7	can	can	AUX
taxlaw-2821	634	8	be	be	AUX
taxlaw-2821	634	9	an	an	DET
taxlaw-2821	634	10	appropriate	appropriate	ADJ
taxlaw-2821	634	11	vehicle	vehicle	NOUN
taxlaw-2821	634	12	for	for	ADP
taxlaw-2821	634	13	a	a	DET
taxlaw-2821	634	14	social	social	ADJ
taxlaw-2821	634	15	enterprise	enterprise	NOUN
taxlaw-2821	634	16	,	,	PUNCT
taxlaw-2821	634	17	its	its	PRON
taxlaw-2821	634	18	wide	wide	ADJ
taxlaw-2821	634	19	definition	definition	NOUN
taxlaw-2821	634	20	is	be	AUX
taxlaw-2821	634	21	better	well	ADV
taxlaw-2821	634	22	construed	construe	VERB
taxlaw-2821	634	23	as	as	ADP
taxlaw-2821	634	24	aimed	aim	VERB
taxlaw-2821	634	25	to	to	PART
taxlaw-2821	634	26	host	host	VERB
taxlaw-2821	634	27	all	all	DET
taxlaw-2821	634	28	kinds	kind	NOUN
taxlaw-2821	634	29	of	of	ADP
taxlaw-2821	634	30	responsible	responsible	ADJ
taxlaw-2821	634	31	businesses	business	NOUN
taxlaw-2821	634	32	.	.	PUNCT
taxlaw-2821	635	1	indeed	indeed	ADV
taxlaw-2821	635	2	,	,	PUNCT
taxlaw-2821	635	3	the	the	DET
taxlaw-2821	635	4	benefit	benefit	NOUN
taxlaw-2821	635	5	corporation	corporation	NOUN
taxlaw-2821	635	6	allows	allow	VERB
taxlaw-2821	635	7	the	the	DET
taxlaw-2821	635	8	creation	creation	NOUN
taxlaw-2821	635	9	of	of	ADP
taxlaw-2821	635	10	double	double	ADJ
taxlaw-2821	635	11	bottom	bottom	ADJ
taxlaw-2821	635	12	line	line	NOUN
taxlaw-2821	635	13	enterprises	enterprise	NOUN
taxlaw-2821	635	14	but	but	CCONJ
taxlaw-2821	635	15	does	do	AUX
taxlaw-2821	635	16	not	not	PART
taxlaw-2821	635	17	require	require	VERB
taxlaw-2821	635	18	it	it	PRON
taxlaw-2821	635	19	:	:	PUNCT
taxlaw-2821	635	20	while	while	SCONJ
taxlaw-2821	635	21	a	a	DET
taxlaw-2821	635	22	general	general	ADJ
taxlaw-2821	635	23	public	public	ADJ
taxlaw-2821	635	24	benefit	benefit	NOUN
taxlaw-2821	635	25	purpose	purpose	NOUN
taxlaw-2821	635	26	must	must	AUX
taxlaw-2821	635	27	exist	exist	VERB
taxlaw-2821	635	28	,	,	PUNCT
taxlaw-2821	635	29	it	it	PRON
taxlaw-2821	635	30	does	do	AUX
taxlaw-2821	635	31	not	not	PART
taxlaw-2821	635	32	have	have	VERB
taxlaw-2821	635	33	to	to	PART
taxlaw-2821	635	34	be	be	AUX
taxlaw-2821	635	35	equal	equal	ADJ
taxlaw-2821	635	36	to	to	ADP
taxlaw-2821	635	37	the	the	DET
taxlaw-2821	635	38	profitmaking	profitmaking	PROPN
taxlaw-2821	635	39	purpose	purpose	NOUN
taxlaw-2821	635	40	.	.	PUNCT
taxlaw-2821	636	1	207	207	NUM
taxlaw-2821	636	2	therefore	therefore	ADV
taxlaw-2821	636	3	,	,	PUNCT
taxlaw-2821	636	4	a	a	DET
taxlaw-2821	636	5	benefit	benefit	NOUN
taxlaw-2821	636	6	corporation	corporation	NOUN
taxlaw-2821	636	7	can	can	AUX
taxlaw-2821	636	8	be	be	AUX
taxlaw-2821	636	9	turned	turn	VERB
taxlaw-2821	636	10	primarily	primarily	ADV
taxlaw-2821	636	11	,	,	PUNCT
taxlaw-2821	636	12	although	although	SCONJ
taxlaw-2821	636	13	not	not	PART
taxlaw-2821	636	14	exclusively	exclusively	ADV
taxlaw-2821	636	15	,	,	PUNCT
taxlaw-2821	636	16	to	to	PART
taxlaw-2821	636	17	profit	profit	VERB
taxlaw-2821	636	18	maximization	maximization	NOUN
taxlaw-2821	636	19	.	.	PUNCT
taxlaw-2821	637	1	further	far	ADV
taxlaw-2821	637	2	,	,	PUNCT
taxlaw-2821	637	3	a	a	DET
taxlaw-2821	637	4	general	general	ADJ
taxlaw-2821	637	5	public	public	ADJ
taxlaw-2821	637	6	purpose	purpose	NOUN
taxlaw-2821	637	7	,	,	PUNCT
taxlaw-2821	637	8	such	such	ADJ
taxlaw-2821	637	9	as	as	ADP
taxlaw-2821	637	10	donating	donate	VERB
taxlaw-2821	637	11	to	to	ADP
taxlaw-2821	637	12	charities	charity	NOUN
taxlaw-2821	637	13	,	,	PUNCT
taxlaw-2821	637	14	is	be	AUX
taxlaw-2821	637	15	distinct	distinct	ADJ
taxlaw-2821	637	16	from	from	ADP
taxlaw-2821	637	17	a	a	DET
taxlaw-2821	637	18	social	social	ADJ
taxlaw-2821	637	19	mission	mission	NOUN
taxlaw-2821	637	20	accomplished	accomplish	VERB
taxlaw-2821	637	21	through	through	ADP
taxlaw-2821	637	22	a	a	DET
taxlaw-2821	637	23	business	business	NOUN
taxlaw-2821	637	24	197	197	NUM
taxlaw-2821	637	25	the	the	DET
taxlaw-2821	637	26	non	non	ADJ
taxlaw-2821	637	27	-	-	NOUN
taxlaw-2821	637	28	profit	profit	NOUN
taxlaw-2821	637	29	behind	behind	ADP
taxlaw-2821	637	30	b	b	PROPN
taxlaw-2821	637	31	corps	corps	PROPN
taxlaw-2821	637	32	.	.	PUNCT
taxlaw-2821	637	33	,	,	PUNCT
taxlaw-2821	637	34	http://www.bcorporation.net/what-are-b-corps/the-non-profit-behind-bcorps	http://www.bcorporation.net/what-are-b-corps/the-non-profit-behind-bcorps	PROPN
taxlaw-2821	637	35	(	(	PUNCT
taxlaw-2821	637	36	last	last	ADJ
taxlaw-2821	637	37	visited	visit	VERB
taxlaw-2821	637	38	nov	nov	PROPN
taxlaw-2821	637	39	.	.	PROPN
taxlaw-2821	637	40	8	8	NUM
taxlaw-2821	637	41	,	,	PUNCT
taxlaw-2821	637	42	2013	2013	NUM
taxlaw-2821	637	43	)	)	PUNCT
taxlaw-2821	637	44	.	.	PUNCT
taxlaw-2821	638	1	198	198	NUM
taxlaw-2821	639	1	i	i	PRON
taxlaw-2821	639	2	d.	d.	PROPN
taxlaw-2821	639	3	199	199	NUM
taxlaw-2821	640	1	i	i	PROPN
taxlaw-2821	640	2	d.	d.	PROPN
taxlaw-2821	640	3	200	200	NUM
taxlaw-2821	640	4	anne	anne	PROPN
taxlaw-2821	640	5	field	field	NOUN
taxlaw-2821	640	6	,	,	PUNCT
taxlaw-2821	640	7	first	first	ADJ
taxlaw-2821	640	8	-	-	PUNCT
taxlaw-2821	640	9	ever	ever	ADV
taxlaw-2821	640	10	study	study	NOUN
taxlaw-2821	640	11	of	of	ADP
taxlaw-2821	640	12	maryland	maryland	PROPN
taxlaw-2821	640	13	benefit	benefit	NOUN
taxlaw-2821	640	14	corps	corps	NOUN
taxlaw-2821	640	15	released	release	VERB
taxlaw-2821	640	16	,	,	PUNCT
taxlaw-2821	640	17	forbes.com	forbes.com	X
taxlaw-2821	640	18	(	(	PUNCT
taxlaw-2821	640	19	jan	jan	PROPN
taxlaw-2821	640	20	.	.	PROPN
taxlaw-2821	640	21	25	25	NUM
taxlaw-2821	640	22	,	,	PUNCT
taxlaw-2821	640	23	2013	2013	NUM
taxlaw-2821	640	24	,	,	PUNCT
taxlaw-2821	640	25	12:25	12:25	NUM
taxlaw-2821	640	26	pm	pm	NOUN
taxlaw-2821	640	27	)	)	PUNCT
taxlaw-2821	640	28	,	,	PUNCT
taxlaw-2821	640	29	http://www.forbes.com/sites/annefield/2013/01/25/first-ever-study-of-maryland-benefitcorps-released/.	http://www.forbes.com/sites/annefield/2013/01/25/first-ever-study-of-maryland-benefitcorps-released/.	NOUN
taxlaw-2821	640	30	201	201	NUM
taxlaw-2821	640	31	benefit	benefit	PROPN
taxlaw-2821	640	32	corp	corp	PROPN
taxlaw-2821	640	33	information	information	PROPN
taxlaw-2821	640	34	center	center	NOUN
taxlaw-2821	640	35	,	,	PUNCT
taxlaw-2821	640	36	state	state	NOUN
taxlaw-2821	640	37	by	by	ADP
taxlaw-2821	640	38	state	state	NOUN
taxlaw-2821	640	39	legislative	legislative	ADJ
taxlaw-2821	640	40	status	status	NOUN
taxlaw-2821	640	41	,	,	PUNCT
taxlaw-2821	640	42	http://www.benefitcorp.net/stateby-state-legislative-status	http://www.benefitcorp.net/stateby-state-legislative-status	X
taxlaw-2821	641	1	(	(	PUNCT
taxlaw-2821	641	2	last	last	ADV
taxlaw-2821	641	3	visited	visit	VERB
taxlaw-2821	641	4	nov	nov	PROPN
taxlaw-2821	641	5	.	.	PROPN
taxlaw-2821	641	6	8	8	NUM
taxlaw-2821	641	7	,	,	PUNCT
taxlaw-2821	641	8	2013	2013	NUM
taxlaw-2821	641	9	)	)	PUNCT
taxlaw-2821	641	10	..	..	PUNCT
taxlaw-2821	642	1	202	202	NUM
taxlaw-2821	642	2	md	md	PROPN
taxlaw-2821	642	3	.	.	PROPN
taxlaw-2821	642	4	code	code	PROPN
taxlaw-2821	642	5	ann	ann	PROPN
taxlaw-2821	642	6	.	.	PROPN
taxlaw-2821	642	7	,	,	PUNCT
taxlaw-2821	642	8	corps	corps	PROPN
taxlaw-2821	642	9	.	.	PUNCT
taxlaw-2821	642	10	&	&	CCONJ
taxlaw-2821	642	11	ass’ns	ass’ns	PROPN
taxlaw-2821	642	12	,	,	PUNCT
taxlaw-2821	642	13	§	§	PROPN
taxlaw-2821	642	14	5	5	NUM
taxlaw-2821	642	15	-	-	PUNCT
taxlaw-2821	642	16	6c-06(a)(1	6c-06(a)(1	NUM
taxlaw-2821	642	17	)	)	PUNCT
taxlaw-2821	642	18	(	(	PUNCT
taxlaw-2821	642	19	west	west	NOUN
taxlaw-2821	642	20	2013	2013	NUM
taxlaw-2821	642	21	)	)	PUNCT
taxlaw-2821	642	22	.	.	PUNCT
taxlaw-2821	643	1	203	203	NUM
taxlaw-2821	644	1	i	i	PRON
taxlaw-2821	644	2	d.	d.	PROPN
taxlaw-2821	644	3	204	204	NUM
taxlaw-2821	644	4	md	md	PROPN
taxlaw-2821	644	5	.	.	PROPN
taxlaw-2821	644	6	code	code	PROPN
taxlaw-2821	644	7	ann	ann	PROPN
taxlaw-2821	644	8	.	.	PROPN
taxlaw-2821	644	9	,	,	PUNCT
taxlaw-2821	644	10	corps	corps	PROPN
taxlaw-2821	644	11	.	.	PUNCT
taxlaw-2821	644	12	&	&	CCONJ
taxlaw-2821	644	13	ass’ns	ass’ns	PROPN
taxlaw-2821	644	14	,	,	PUNCT
taxlaw-2821	644	15	§	§	PROPN
taxlaw-2821	644	16	5	5	NUM
taxlaw-2821	644	17	-	-	PUNCT
taxlaw-2821	644	18	6c-06(a)(2	6c-06(a)(2	NUM
taxlaw-2821	644	19	)	)	PUNCT
taxlaw-2821	644	20	(	(	PUNCT
taxlaw-2821	644	21	west	west	NOUN
taxlaw-2821	644	22	2013	2013	NUM
taxlaw-2821	644	23	)	)	PUNCT
taxlaw-2821	644	24	.	.	PUNCT
taxlaw-2821	645	1	205	205	NUM
taxlaw-2821	645	2	md	md	PROPN
taxlaw-2821	645	3	.	.	PROPN
taxlaw-2821	645	4	code	code	PROPN
taxlaw-2821	645	5	ann	ann	PROPN
taxlaw-2821	645	6	.	.	PROPN
taxlaw-2821	645	7	,	,	PUNCT
taxlaw-2821	645	8	corps	corps	PROPN
taxlaw-2821	645	9	.	.	PUNCT
taxlaw-2821	645	10	&	&	CCONJ
taxlaw-2821	645	11	ass’ns	ass’ns	PROPN
taxlaw-2821	645	12	,	,	PUNCT
taxlaw-2821	645	13	§	§	PROPN
taxlaw-2821	645	14	5	5	NUM
taxlaw-2821	645	15	-	-	NUM
taxlaw-2821	645	16	6c-01(c	6c-01(c	NUM
taxlaw-2821	645	17	)	)	PUNCT
taxlaw-2821	645	18	(	(	PUNCT
taxlaw-2821	645	19	west	west	NOUN
taxlaw-2821	645	20	2013	2013	NUM
taxlaw-2821	645	21	)	)	PUNCT
taxlaw-2821	645	22	206	206	NUM
taxlaw-2821	645	23	md	md	PROPN
taxlaw-2821	645	24	.	.	PROPN
taxlaw-2821	645	25	code	code	PROPN
taxlaw-2821	645	26	ann	ann	PROPN
taxlaw-2821	645	27	.	.	PROPN
taxlaw-2821	645	28	,	,	PUNCT
taxlaw-2821	645	29	corps	corps	PROPN
taxlaw-2821	645	30	.	.	PUNCT
taxlaw-2821	645	31	&	&	CCONJ
taxlaw-2821	645	32	ass’ns	ass’ns	PROPN
taxlaw-2821	645	33	,	,	PUNCT
taxlaw-2821	645	34	§	§	PROPN
taxlaw-2821	645	35	5	5	NUM
taxlaw-2821	645	36	-	-	PUNCT
taxlaw-2821	645	37	6c-01(d	6c-01(d	NOUN
taxlaw-2821	645	38	)	)	PUNCT
taxlaw-2821	645	39	(	(	PUNCT
taxlaw-2821	645	40	west	west	NOUN
taxlaw-2821	645	41	2013	2013	NUM
taxlaw-2821	645	42	)	)	PUNCT
taxlaw-2821	645	43	207	207	NUM
taxlaw-2821	645	44	benefit	benefit	PROPN
taxlaw-2821	645	45	corp	corp	PROPN
taxlaw-2821	645	46	information	information	PROPN
taxlaw-2821	645	47	center	center	NOUN
taxlaw-2821	645	48	,	,	PUNCT
taxlaw-2821	645	49	what	what	PRON
taxlaw-2821	645	50	are	be	AUX
taxlaw-2821	645	51	the	the	DET
taxlaw-2821	645	52	requirements	requirement	NOUN
taxlaw-2821	645	53	?	?	PUNCT
taxlaw-2821	645	54	,	,	PUNCT
taxlaw-2821	645	55	http://benefitcorp.net/for-business/	http://benefitcorp.net/for-business/	NOUN
taxlaw-2821	645	56	what	what	PRON
taxlaw-2821	645	57	-	-	PUNCT
taxlaw-2821	645	58	are	be	AUX
taxlaw-2821	645	59	-	-	PUNCT
taxlaw-2821	645	60	the	the	DET
taxlaw-2821	645	61	-	-	PUNCT
taxlaw-2821	645	62	requirements	requirement	NOUN
taxlaw-2821	645	63	(	(	PUNCT
taxlaw-2821	645	64	last	last	ADV
taxlaw-2821	645	65	visited	visit	VERB
taxlaw-2821	645	66	nov	nov	PROPN
taxlaw-2821	645	67	.	.	PROPN
taxlaw-2821	645	68	8	8	NUM
taxlaw-2821	645	69	,	,	PUNCT
taxlaw-2821	645	70	2013	2013	NUM
taxlaw-2821	645	71	)	)	PUNCT
taxlaw-2821	645	72	.	.	PUNCT
taxlaw-2821	646	1	126	126	NUM
taxlaw-2821	646	2	columbia	columbia	PROPN
taxlaw-2821	646	3	journal	journal	PROPN
taxlaw-2821	646	4	of	of	ADP
taxlaw-2821	646	5	tax	tax	NOUN
taxlaw-2821	646	6	law	law	NOUN
taxlaw-2821	646	7	[	[	X
taxlaw-2821	646	8	vol.5:100	vol.5:100	PROPN
taxlaw-2821	646	9	activity	activity	NOUN
taxlaw-2821	646	10	.	.	PUNCT
taxlaw-2821	647	1	while	while	SCONJ
taxlaw-2821	647	2	a	a	DET
taxlaw-2821	647	3	social	social	ADJ
taxlaw-2821	647	4	mission	mission	NOUN
taxlaw-2821	647	5	would	would	AUX
taxlaw-2821	647	6	undoubtedly	undoubtedly	ADV
taxlaw-2821	647	7	be	be	AUX
taxlaw-2821	647	8	a	a	DET
taxlaw-2821	647	9	general	general	ADJ
taxlaw-2821	647	10	public	public	ADJ
taxlaw-2821	647	11	purpose	purpose	NOUN
taxlaw-2821	647	12	,	,	PUNCT
taxlaw-2821	647	13	the	the	DET
taxlaw-2821	647	14	latter	latter	ADJ
taxlaw-2821	647	15	is	be	AUX
taxlaw-2821	647	16	a	a	DET
taxlaw-2821	647	17	broader	broad	ADJ
taxlaw-2821	647	18	notion	notion	NOUN
taxlaw-2821	647	19	than	than	ADP
taxlaw-2821	647	20	the	the	DET
taxlaw-2821	647	21	former	former	ADJ
taxlaw-2821	647	22	.	.	PUNCT
taxlaw-2821	648	1	in	in	ADP
taxlaw-2821	648	2	other	other	ADJ
taxlaw-2821	648	3	terms	term	NOUN
taxlaw-2821	648	4	,	,	PUNCT
taxlaw-2821	648	5	the	the	DET
taxlaw-2821	648	6	benefit	benefit	NOUN
taxlaw-2821	648	7	corporation	corporation	NOUN
taxlaw-2821	648	8	fails	fail	VERB
taxlaw-2821	648	9	to	to	PART
taxlaw-2821	648	10	“	"	PUNCT
taxlaw-2821	648	11	distinguish	distinguish	VERB
taxlaw-2821	648	12	between	between	ADP
taxlaw-2821	648	13	a	a	DET
taxlaw-2821	648	14	business	business	NOUN
taxlaw-2821	648	15	that	that	PRON
taxlaw-2821	648	16	chooses	choose	VERB
taxlaw-2821	648	17	to	to	PART
taxlaw-2821	648	18	be	be	AUX
taxlaw-2821	648	19	generally	generally	ADV
taxlaw-2821	648	20	responsible	responsible	ADJ
taxlaw-2821	648	21	and	and	CCONJ
taxlaw-2821	648	22	a	a	DET
taxlaw-2821	648	23	business	business	NOUN
taxlaw-2821	648	24	that	that	PRON
taxlaw-2821	648	25	binds	bind	VERB
taxlaw-2821	648	26	itself	itself	PRON
taxlaw-2821	648	27	to	to	ADP
taxlaw-2821	648	28	a	a	DET
taxlaw-2821	648	29	specific	specific	ADJ
taxlaw-2821	648	30	social	social	ADJ
taxlaw-2821	648	31	mission	mission	NOUN
taxlaw-2821	648	32	.	.	PUNCT
taxlaw-2821	649	1	”208	”208	ADJ
taxlaw-2821	649	2	the	the	DET
taxlaw-2821	649	3	second	second	ADJ
taxlaw-2821	649	4	and	and	CCONJ
taxlaw-2821	649	5	third	third	ADJ
taxlaw-2821	649	6	means	mean	NOUN
taxlaw-2821	649	7	then	then	ADV
taxlaw-2821	649	8	aim	aim	VERB
taxlaw-2821	649	9	at	at	ADP
taxlaw-2821	649	10	ensuring	ensure	VERB
taxlaw-2821	649	11	that	that	SCONJ
taxlaw-2821	649	12	the	the	DET
taxlaw-2821	649	13	benefit	benefit	NOUN
taxlaw-2821	649	14	corporation	corporation	NOUN
taxlaw-2821	649	15	is	be	AUX
taxlaw-2821	649	16	actually	actually	ADV
taxlaw-2821	649	17	meeting	meet	VERB
taxlaw-2821	649	18	the	the	DET
taxlaw-2821	649	19	public	public	ADJ
taxlaw-2821	649	20	benefit	benefit	NOUN
taxlaw-2821	649	21	requirement	requirement	NOUN
taxlaw-2821	649	22	.	.	PUNCT
taxlaw-2821	650	1	2	2	X
taxlaw-2821	650	2	.	.	X
taxlaw-2821	650	3	enforcing	enforce	VERB
taxlaw-2821	650	4	the	the	DET
taxlaw-2821	650	5	public	public	ADJ
taxlaw-2821	650	6	purpose	purpose	NOUN
taxlaw-2821	650	7	,	,	PUNCT
taxlaw-2821	650	8	an	an	DET
taxlaw-2821	650	9	uncertain	uncertain	ADJ
taxlaw-2821	650	10	balance	balance	NOUN
taxlaw-2821	650	11	between	between	ADP
taxlaw-2821	650	12	adverse	adverse	ADJ
taxlaw-2821	650	13	considerations	consideration	NOUN
taxlaw-2821	650	14	as	as	ADP
taxlaw-2821	650	15	a	a	DET
taxlaw-2821	650	16	second	second	ADJ
taxlaw-2821	650	17	means	means	NOUN
taxlaw-2821	650	18	to	to	PART
taxlaw-2821	650	19	ensure	ensure	VERB
taxlaw-2821	650	20	the	the	DET
taxlaw-2821	650	21	beneficial	beneficial	ADJ
taxlaw-2821	650	22	externalities	externality	NOUN
taxlaw-2821	650	23	of	of	ADP
taxlaw-2821	650	24	the	the	DET
taxlaw-2821	650	25	corporation	corporation	NOUN
taxlaw-2821	650	26	,	,	PUNCT
taxlaw-2821	650	27	the	the	DET
taxlaw-2821	650	28	statute	statute	NOUN
taxlaw-2821	650	29	creates	create	VERB
taxlaw-2821	650	30	an	an	DET
taxlaw-2821	650	31	affirmative	affirmative	ADJ
taxlaw-2821	650	32	duty	duty	NOUN
taxlaw-2821	650	33	for	for	SCONJ
taxlaw-2821	650	34	directors	director	NOUN
taxlaw-2821	650	35	to	to	PART
taxlaw-2821	650	36	consider	consider	VERB
taxlaw-2821	650	37	stakeholder	stakeholder	NOUN
taxlaw-2821	650	38	interests	interest	NOUN
taxlaw-2821	650	39	in	in	ADP
taxlaw-2821	650	40	their	their	PRON
taxlaw-2821	650	41	decision	decision	NOUN
taxlaw-2821	650	42	-	-	PUNCT
taxlaw-2821	650	43	making	making	NOUN
taxlaw-2821	650	44	.	.	PUNCT
taxlaw-2821	651	1	community	community	NOUN
taxlaw-2821	651	2	,	,	PUNCT
taxlaw-2821	651	3	societal	societal	ADJ
taxlaw-2821	651	4	and	and	CCONJ
taxlaw-2821	651	5	environmental	environmental	ADJ
taxlaw-2821	651	6	considerations	consideration	NOUN
taxlaw-2821	651	7	are	be	AUX
taxlaw-2821	651	8	expressly	expressly	ADV
taxlaw-2821	651	9	included	include	VERB
taxlaw-2821	651	10	in	in	ADP
taxlaw-2821	651	11	this	this	DET
taxlaw-2821	651	12	constraint.209	constraint.209	NOUN
taxlaw-2821	651	13	thus	thus	ADV
taxlaw-2821	651	14	,	,	PUNCT
taxlaw-2821	651	15	the	the	DET
taxlaw-2821	651	16	statute	statute	NOUN
taxlaw-2821	651	17	expands	expand	VERB
taxlaw-2821	651	18	the	the	DET
taxlaw-2821	651	19	traditional	traditional	ADJ
taxlaw-2821	651	20	fiduciary	fiduciary	ADJ
taxlaw-2821	651	21	duties	duty	NOUN
taxlaw-2821	651	22	to	to	PART
taxlaw-2821	651	23	command	command	VERB
taxlaw-2821	651	24	that	that	SCONJ
taxlaw-2821	651	25	directors	director	NOUN
taxlaw-2821	651	26	in	in	ADP
taxlaw-2821	651	27	their	their	PRON
taxlaw-2821	651	28	decision	decision	NOUN
taxlaw-2821	651	29	-	-	PUNCT
taxlaw-2821	651	30	making	making	NOUN
taxlaw-2821	651	31	,	,	PUNCT
taxlaw-2821	651	32	in	in	ADP
taxlaw-2821	651	33	any	any	DET
taxlaw-2821	651	34	context,210	context,210	NOUN
taxlaw-2821	651	35	consider	consider	VERB
taxlaw-2821	651	36	non	non	ADJ
taxlaw-2821	651	37	-	-	ADJ
taxlaw-2821	651	38	financial	financial	ADJ
taxlaw-2821	651	39	interests.211	interests.211	NOUN
taxlaw-2821	651	40	directors	director	NOUN
taxlaw-2821	651	41	are	be	AUX
taxlaw-2821	651	42	hence	hence	ADV
taxlaw-2821	651	43	shielded	shield	VERB
taxlaw-2821	651	44	from	from	ADP
taxlaw-2821	651	45	liability	liability	NOUN
taxlaw-2821	651	46	when	when	SCONJ
taxlaw-2821	651	47	they	they	PRON
taxlaw-2821	651	48	further	far	ADV
taxlaw-2821	651	49	such	such	ADJ
taxlaw-2821	651	50	interests212	interests212	PROPN
taxlaw-2821	651	51	even	even	ADV
taxlaw-2821	651	52	though	though	SCONJ
taxlaw-2821	651	53	their	their	PRON
taxlaw-2821	651	54	decisions	decision	NOUN
taxlaw-2821	651	55	are	be	AUX
taxlaw-2821	651	56	contrary	contrary	ADJ
taxlaw-2821	651	57	to	to	ADP
taxlaw-2821	651	58	mere	mere	ADJ
taxlaw-2821	651	59	profit	profit	NOUN
taxlaw-2821	651	60	maximization	maximization	NOUN
taxlaw-2821	651	61	objectives	objective	NOUN
taxlaw-2821	651	62	.	.	PUNCT
taxlaw-2821	652	1	conversely	conversely	ADV
taxlaw-2821	652	2	,	,	PUNCT
taxlaw-2821	652	3	directors	director	NOUN
taxlaw-2821	652	4	’	'	PUNCT
taxlaw-2821	652	5	failure	failure	NOUN
taxlaw-2821	652	6	to	to	PART
taxlaw-2821	652	7	comply	comply	VERB
taxlaw-2821	652	8	with	with	ADP
taxlaw-2821	652	9	these	these	DET
taxlaw-2821	652	10	extended	extend	VERB
taxlaw-2821	652	11	fiduciary	fiduciary	ADJ
taxlaw-2821	652	12	duties	duty	NOUN
taxlaw-2821	652	13	could	could	AUX
taxlaw-2821	652	14	trigger	trigger	VERB
taxlaw-2821	652	15	their	their	PRON
taxlaw-2821	652	16	liability	liability	NOUN
taxlaw-2821	652	17	.	.	PUNCT
taxlaw-2821	653	1	the	the	DET
taxlaw-2821	653	2	main	main	ADJ
taxlaw-2821	653	3	question	question	NOUN
taxlaw-2821	653	4	is	be	AUX
taxlaw-2821	653	5	thus	thus	ADV
taxlaw-2821	653	6	:	:	PUNCT
taxlaw-2821	653	7	who	who	PRON
taxlaw-2821	653	8	is	be	AUX
taxlaw-2821	653	9	to	to	PART
taxlaw-2821	653	10	enforce	enforce	VERB
taxlaw-2821	653	11	these	these	DET
taxlaw-2821	653	12	provisions	provision	NOUN
taxlaw-2821	653	13	?	?	PUNCT
taxlaw-2821	654	1	the	the	DET
taxlaw-2821	654	2	statute	statute	NOUN
taxlaw-2821	654	3	does	do	AUX
taxlaw-2821	654	4	not	not	PART
taxlaw-2821	654	5	go	go	VERB
taxlaw-2821	654	6	so	so	ADV
taxlaw-2821	654	7	far	far	ADV
taxlaw-2821	654	8	as	as	SCONJ
taxlaw-2821	654	9	to	to	PART
taxlaw-2821	654	10	create	create	VERB
taxlaw-2821	654	11	a	a	DET
taxlaw-2821	654	12	third	third	ADJ
taxlaw-2821	654	13	party	party	NOUN
taxlaw-2821	654	14	right	right	NOUN
taxlaw-2821	654	15	of	of	ADP
taxlaw-2821	654	16	action	action	NOUN
taxlaw-2821	654	17	.	.	PUNCT
taxlaw-2821	655	1	to	to	ADP
taxlaw-2821	655	2	the	the	DET
taxlaw-2821	655	3	contrary	contrary	NOUN
taxlaw-2821	655	4	,	,	PUNCT
taxlaw-2821	655	5	it	it	PRON
taxlaw-2821	655	6	expressly	expressly	ADV
taxlaw-2821	655	7	denies	deny	VERB
taxlaw-2821	655	8	it.213	it.213	NOUN
taxlaw-2821	655	9	hence	hence	ADV
taxlaw-2821	655	10	,	,	PUNCT
taxlaw-2821	655	11	only	only	ADV
taxlaw-2821	655	12	shareholders	shareholder	NOUN
taxlaw-2821	655	13	and	and	CCONJ
taxlaw-2821	655	14	directors	director	NOUN
taxlaw-2821	655	15	have	have	VERB
taxlaw-2821	655	16	a	a	DET
taxlaw-2821	655	17	right	right	NOUN
taxlaw-2821	655	18	of	of	ADP
taxlaw-2821	655	19	action	action	NOUN
taxlaw-2821	655	20	,	,	PUNCT
taxlaw-2821	655	21	either	either	CCONJ
taxlaw-2821	655	22	for	for	ADP
taxlaw-2821	655	23	“	"	PUNCT
taxlaw-2821	655	24	violation	violation	NOUN
taxlaw-2821	655	25	of	of	ADP
taxlaw-2821	655	26	or	or	CCONJ
taxlaw-2821	655	27	failure	failure	NOUN
taxlaw-2821	655	28	to	to	PART
taxlaw-2821	655	29	pursue	pursue	VERB
taxlaw-2821	655	30	or	or	CCONJ
taxlaw-2821	655	31	create	create	VERB
taxlaw-2821	655	32	general	general	ADJ
taxlaw-2821	655	33	or	or	CCONJ
taxlaw-2821	655	34	specific	specific	ADJ
taxlaw-2821	655	35	public	public	ADJ
taxlaw-2821	655	36	benefit	benefit	NOUN
taxlaw-2821	655	37	”	"	PUNCT
taxlaw-2821	655	38	;	;	PUNCT
taxlaw-2821	655	39	or	or	CCONJ
taxlaw-2821	655	40	for	for	ADP
taxlaw-2821	655	41	violation	violation	NOUN
taxlaw-2821	655	42	of	of	ADP
taxlaw-2821	655	43	the	the	DET
taxlaw-2821	655	44	director	director	NOUN
taxlaw-2821	655	45	’s	’s	PART
taxlaw-2821	655	46	extended	extend	VERB
taxlaw-2821	655	47	standard	standard	NOUN
taxlaw-2821	655	48	of	of	ADP
taxlaw-2821	655	49	conduct	conduct	NOUN
taxlaw-2821	655	50	.	.	PUNCT
taxlaw-2821	656	1	214	214	NUM
taxlaw-2821	656	2	however	however	ADV
taxlaw-2821	656	3	,	,	PUNCT
taxlaw-2821	656	4	courts	court	NOUN
taxlaw-2821	656	5	have	have	VERB
taxlaw-2821	656	6	yet	yet	ADV
taxlaw-2821	656	7	to	to	PART
taxlaw-2821	656	8	decide	decide	VERB
taxlaw-2821	656	9	to	to	ADP
taxlaw-2821	656	10	what	what	DET
taxlaw-2821	656	11	extent	extent	NOUN
taxlaw-2821	656	12	directors	director	NOUN
taxlaw-2821	656	13	can	can	AUX
taxlaw-2821	656	14	privilege	privilege	VERB
taxlaw-2821	656	15	general	general	ADJ
taxlaw-2821	656	16	or	or	CCONJ
taxlaw-2821	656	17	specific	specific	ADJ
taxlaw-2821	656	18	public	public	ADJ
taxlaw-2821	656	19	benefits	benefit	NOUN
taxlaw-2821	656	20	over	over	ADP
taxlaw-2821	656	21	profitmaking	profitmake	VERB
taxlaw-2821	656	22	.	.	PUNCT
taxlaw-2821	657	1	indeed	indeed	ADV
taxlaw-2821	657	2	,	,	PUNCT
taxlaw-2821	657	3	the	the	DET
taxlaw-2821	657	4	statute	statute	NOUN
taxlaw-2821	657	5	indicates	indicate	VERB
taxlaw-2821	657	6	that	that	SCONJ
taxlaw-2821	657	7	directors	director	NOUN
taxlaw-2821	657	8	must	must	AUX
taxlaw-2821	657	9	consider	consider	VERB
taxlaw-2821	657	10	such	such	ADJ
taxlaw-2821	657	11	benefits	benefit	NOUN
taxlaw-2821	657	12	in	in	ADP
taxlaw-2821	657	13	determining	determine	VERB
taxlaw-2821	657	14	what	what	PRON
taxlaw-2821	657	15	they	they	PRON
taxlaw-2821	657	16	“	"	PUNCT
taxlaw-2821	657	17	reasonably	reasonably	ADV
taxlaw-2821	657	18	believe	believe	VERB
taxlaw-2821	657	19	[	[	X
taxlaw-2821	657	20	]	]	X
taxlaw-2821	657	21	to	to	PART
taxlaw-2821	657	22	be	be	AUX
taxlaw-2821	657	23	in	in	ADP
taxlaw-2821	657	24	the	the	DET
taxlaw-2821	657	25	best	good	ADJ
taxlaw-2821	657	26	interests	interest	NOUN
taxlaw-2821	657	27	of	of	ADP
taxlaw-2821	657	28	the	the	DET
taxlaw-2821	657	29	benefit	benefit	NOUN
taxlaw-2821	657	30	corporation	corporation	NOUN
taxlaw-2821	657	31	.	.	PUNCT
taxlaw-2821	658	1	”215	”215	PROPN
taxlaw-2821	659	1	thus	thus	ADV
taxlaw-2821	659	2	,	,	PUNCT
taxlaw-2821	659	3	the	the	DET
taxlaw-2821	659	4	board	board	NOUN
taxlaw-2821	659	5	’s	’s	PART
taxlaw-2821	659	6	main	main	ADJ
taxlaw-2821	659	7	duty	duty	NOUN
taxlaw-2821	659	8	remains	remain	VERB
taxlaw-2821	659	9	to	to	PART
taxlaw-2821	659	10	act	act	VERB
taxlaw-2821	659	11	in	in	ADP
taxlaw-2821	659	12	the	the	DET
taxlaw-2821	659	13	overall	overall	ADJ
taxlaw-2821	659	14	best	good	ADJ
taxlaw-2821	659	15	interest	interest	NOUN
taxlaw-2821	659	16	of	of	ADP
taxlaw-2821	659	17	the	the	DET
taxlaw-2821	659	18	corporation	corporation	NOUN
taxlaw-2821	659	19	;	;	PUNCT
taxlaw-2821	659	20	hence	hence	ADV
taxlaw-2821	659	21	the	the	DET
taxlaw-2821	659	22	question	question	NOUN
taxlaw-2821	659	23	of	of	ADP
taxlaw-2821	659	24	whether	whether	SCONJ
taxlaw-2821	659	25	their	their	PRON
taxlaw-2821	659	26	liability	liability	NOUN
taxlaw-2821	659	27	is	be	AUX
taxlaw-2821	659	28	triggered	trigger	VERB
taxlaw-2821	659	29	by	by	ADP
taxlaw-2821	659	30	a	a	DET
taxlaw-2821	659	31	decision	decision	NOUN
taxlaw-2821	659	32	that	that	SCONJ
taxlaw-2821	659	33	,	,	PUNCT
taxlaw-2821	659	34	despite	despite	SCONJ
taxlaw-2821	659	35	furthering	further	VERB
taxlaw-2821	659	36	a	a	DET
taxlaw-2821	659	37	general	general	ADJ
taxlaw-2821	659	38	or	or	CCONJ
taxlaw-2821	659	39	public	public	ADJ
taxlaw-2821	659	40	benefit	benefit	NOUN
taxlaw-2821	659	41	,	,	PUNCT
taxlaw-2821	659	42	greatly	greatly	ADV
taxlaw-2821	659	43	undermines	undermine	VERB
taxlaw-2821	659	44	the	the	DET
taxlaw-2821	659	45	profitability	profitability	NOUN
taxlaw-2821	659	46	of	of	ADP
taxlaw-2821	659	47	the	the	DET
taxlaw-2821	659	48	corporation	corporation	NOUN
taxlaw-2821	659	49	.	.	PUNCT
taxlaw-2821	660	1	however	however	ADV
taxlaw-2821	660	2	,	,	PUNCT
taxlaw-2821	660	3	whatever	whatever	PRON
taxlaw-2821	660	4	the	the	DET
taxlaw-2821	660	5	answer	answer	NOUN
taxlaw-2821	660	6	is	be	AUX
taxlaw-2821	660	7	,	,	PUNCT
taxlaw-2821	660	8	directors	director	NOUN
taxlaw-2821	660	9	are	be	AUX
taxlaw-2821	660	10	statutorily	statutorily	ADV
taxlaw-2821	660	11	immune	immune	ADJ
taxlaw-2821	660	12	from	from	ADP
taxlaw-2821	660	13	liability	liability	NOUN
taxlaw-2821	660	14	when	when	SCONJ
taxlaw-2821	660	15	they	they	PRON
taxlaw-2821	660	16	reasonably	reasonably	ADV
taxlaw-2821	660	17	perform	perform	VERB
taxlaw-2821	660	18	these	these	DET
taxlaw-2821	660	19	extended	extend	VERB
taxlaw-2821	660	20	duties.216	duties.216	NOUN
taxlaw-2821	660	21	as	as	ADP
taxlaw-2821	660	22	this	this	DET
taxlaw-2821	660	23	“	"	PUNCT
taxlaw-2821	660	24	reasonable	reasonable	ADJ
taxlaw-2821	660	25	performance	performance	NOUN
taxlaw-2821	660	26	”	"	PUNCT
taxlaw-2821	660	27	standard	standard	NOUN
taxlaw-2821	660	28	also	also	ADV
taxlaw-2821	660	29	remains	remain	VERB
taxlaw-2821	660	30	to	to	PART
taxlaw-2821	660	31	be	be	AUX
taxlaw-2821	660	32	interpreted	interpret	VERB
taxlaw-2821	660	33	by	by	ADP
taxlaw-2821	660	34	the	the	DET
taxlaw-2821	660	35	courts	court	NOUN
taxlaw-2821	660	36	,	,	PUNCT
taxlaw-2821	660	37	the	the	DET
taxlaw-2821	660	38	threshold	threshold	NOUN
taxlaw-2821	660	39	of	of	ADP
taxlaw-2821	660	40	public	public	ADJ
taxlaw-2821	660	41	benefit	benefit	NOUN
taxlaw-2821	660	42	or	or	CCONJ
taxlaw-2821	660	43	shareholder	shareholder	NOUN
taxlaw-2821	660	44	profit	profit	NOUN
taxlaw-2821	660	45	underperformance	underperformance	NOUN
taxlaw-2821	660	46	that	that	PRON
taxlaw-2821	660	47	would	would	AUX
taxlaw-2821	660	48	trigger	trigger	VERB
taxlaw-2821	660	49	directors	director	NOUN
taxlaw-2821	660	50	’	’	PART
taxlaw-2821	660	51	liability	liability	NOUN
taxlaw-2821	660	52	is	be	AUX
taxlaw-2821	660	53	unclear	unclear	ADJ
taxlaw-2821	660	54	.	.	PUNCT
taxlaw-2821	661	1	nonetheless	nonetheless	ADV
taxlaw-2821	661	2	,	,	PUNCT
taxlaw-2821	661	3	a	a	DET
taxlaw-2821	661	4	total	total	ADJ
taxlaw-2821	661	5	leeway	leeway	NOUN
taxlaw-2821	661	6	for	for	SCONJ
taxlaw-2821	661	7	directors	director	NOUN
taxlaw-2821	661	8	to	to	PART
taxlaw-2821	661	9	sacrifice	sacrifice	VERB
taxlaw-2821	661	10	benefits	benefit	NOUN
taxlaw-2821	661	11	to	to	ADP
taxlaw-2821	661	12	social	social	ADJ
taxlaw-2821	661	13	endeavors	endeavor	NOUN
taxlaw-2821	661	14	would	would	AUX
taxlaw-2821	661	15	deter	deter	VERB
taxlaw-2821	661	16	traditional	traditional	ADJ
taxlaw-2821	661	17	investors	investor	NOUN
taxlaw-2821	661	18	from	from	ADP
taxlaw-2821	661	19	capitalizing	capitalize	VERB
taxlaw-2821	661	20	a	a	DET
taxlaw-2821	661	21	benefit	benefit	NOUN
taxlaw-2821	661	22	corporation	corporation	NOUN
taxlaw-2821	661	23	.	.	PUNCT
taxlaw-2821	662	1	therefore	therefore	ADV
taxlaw-2821	662	2	,	,	PUNCT
taxlaw-2821	662	3	whether	whether	SCONJ
taxlaw-2821	662	4	the	the	DET
taxlaw-2821	662	5	courts	court	NOUN
taxlaw-2821	662	6	will	will	AUX
taxlaw-2821	662	7	construe	construe	VERB
taxlaw-2821	662	8	the	the	DET
taxlaw-2821	662	9	benefit	benefit	NOUN
taxlaw-2821	662	10	corporation	corporation	NOUN
taxlaw-2821	662	11	as	as	ADP
taxlaw-2821	662	12	a	a	DET
taxlaw-2821	662	13	device	device	NOUN
taxlaw-2821	662	14	for	for	ADP
taxlaw-2821	662	15	shielding	shield	VERB
taxlaw-2821	662	16	directors	director	NOUN
taxlaw-2821	662	17	from	from	ADP
taxlaw-2821	662	18	liability	liability	NOUN
taxlaw-2821	662	19	or	or	CCONJ
taxlaw-2821	662	20	as	as	ADP
taxlaw-2821	662	21	a	a	DET
taxlaw-2821	662	22	tool	tool	NOUN
taxlaw-2821	662	23	for	for	ADP
taxlaw-2821	662	24	allowing	allow	VERB
taxlaw-2821	662	25	shareholders	shareholder	NOUN
taxlaw-2821	662	26	to	to	PART
taxlaw-2821	662	27	enforce	enforce	VERB
taxlaw-2821	662	28	public	public	ADJ
taxlaw-2821	662	29	benefit	benefit	NOUN
taxlaw-2821	662	30	purposes	purpose	NOUN
taxlaw-2821	662	31	is	be	AUX
taxlaw-2821	662	32	yet	yet	ADV
taxlaw-2821	662	33	to	to	PART
taxlaw-2821	662	34	be	be	AUX
taxlaw-2821	662	35	determined	determine	VERB
taxlaw-2821	662	36	.	.	PUNCT
taxlaw-2821	663	1	the	the	DET
taxlaw-2821	663	2	latter	latter	ADJ
taxlaw-2821	663	3	case	case	NOUN
taxlaw-2821	663	4	still	still	ADV
taxlaw-2821	663	5	supposes	suppose	VERB
taxlaw-2821	663	6	that	that	SCONJ
taxlaw-2821	663	7	at	at	ADV
taxlaw-2821	663	8	least	least	ADJ
taxlaw-2821	663	9	some	some	PRON
taxlaw-2821	663	10	shareholders	shareholder	NOUN
taxlaw-2821	663	11	will	will	AUX
taxlaw-2821	663	12	be	be	AUX
taxlaw-2821	663	13	socially	socially	ADV
taxlaw-2821	663	14	driven	drive	VERB
taxlaw-2821	663	15	enough	enough	ADV
taxlaw-2821	663	16	to	to	PART
taxlaw-2821	663	17	sue	sue	VERB
taxlaw-2821	663	18	for	for	ADP
taxlaw-2821	663	19	enforcement	enforcement	NOUN
taxlaw-2821	663	20	of	of	ADP
taxlaw-2821	663	21	the	the	DET
taxlaw-2821	663	22	benefit	benefit	NOUN
taxlaw-2821	663	23	purpose	purpose	NOUN
taxlaw-2821	663	24	,	,	PUNCT
taxlaw-2821	663	25	208	208	NUM
taxlaw-2821	663	26	see	see	VERB
taxlaw-2821	663	27	raz	raz	NOUN
taxlaw-2821	663	28	,	,	PUNCT
taxlaw-2821	663	29	supra	supra	PROPN
taxlaw-2821	663	30	note	note	NOUN
taxlaw-2821	663	31	17	17	NUM
taxlaw-2821	663	32	,	,	PUNCT
taxlaw-2821	663	33	at	at	ADP
taxlaw-2821	663	34	303	303	NUM
taxlaw-2821	663	35	.	.	PUNCT
taxlaw-2821	664	1	209	209	NUM
taxlaw-2821	664	2	md	md	PROPN
taxlaw-2821	664	3	.	.	PROPN
taxlaw-2821	664	4	code	code	PROPN
taxlaw-2821	664	5	ann	ann	PROPN
taxlaw-2821	664	6	.	.	PROPN
taxlaw-2821	664	7	,	,	PUNCT
taxlaw-2821	664	8	corps	corps	PROPN
taxlaw-2821	664	9	.	.	PUNCT
taxlaw-2821	664	10	&	&	CCONJ
taxlaw-2821	664	11	ass’ns	ass’ns	PROPN
taxlaw-2821	664	12	,	,	PUNCT
taxlaw-2821	664	13	§	§	PROPN
taxlaw-2821	664	14	5	5	NUM
taxlaw-2821	664	15	-	-	PUNCT
taxlaw-2821	664	16	6c-07(a)(1	6c-07(a)(1	NUM
taxlaw-2821	664	17	)	)	PUNCT
taxlaw-2821	664	18	(	(	PUNCT
taxlaw-2821	664	19	west	west	NOUN
taxlaw-2821	664	20	2013	2013	NUM
taxlaw-2821	664	21	)	)	PUNCT
taxlaw-2821	664	22	.	.	PUNCT
taxlaw-2821	665	1	210	210	NUM
taxlaw-2821	665	2	benefit	benefit	PROPN
taxlaw-2821	665	3	corp	corp	PROPN
taxlaw-2821	665	4	information	information	PROPN
taxlaw-2821	665	5	center	center	NOUN
taxlaw-2821	665	6	,	,	PUNCT
taxlaw-2821	665	7	supra	supra	PROPN
taxlaw-2821	665	8	note	note	NOUN
taxlaw-2821	665	9	210	210	NUM
taxlaw-2821	665	10	.	.	PUNCT
taxlaw-2821	666	1	hence	hence	ADV
taxlaw-2821	666	2	,	,	PUNCT
taxlaw-2821	666	3	even	even	ADV
taxlaw-2821	666	4	in	in	ADP
taxlaw-2821	666	5	the	the	DET
taxlaw-2821	666	6	takeover	takeover	NOUN
taxlaw-2821	666	7	context	context	NOUN
taxlaw-2821	666	8	non	non	ADJ
taxlaw-2821	666	9	-	-	ADJ
taxlaw-2821	666	10	financial	financial	ADJ
taxlaw-2821	666	11	interests	interest	NOUN
taxlaw-2821	666	12	shall	shall	AUX
taxlaw-2821	666	13	be	be	AUX
taxlaw-2821	666	14	considered	consider	VERB
taxlaw-2821	666	15	.	.	PUNCT
taxlaw-2821	667	1	211	211	NUM
taxlaw-2821	667	2	benefit	benefit	PROPN
taxlaw-2821	667	3	corp	corp	PROPN
taxlaw-2821	667	4	information	information	PROPN
taxlaw-2821	667	5	center	center	NOUN
taxlaw-2821	667	6	,	,	PUNCT
taxlaw-2821	667	7	benefit	benefit	NOUN
taxlaw-2821	667	8	corporation	corporation	NOUN
taxlaw-2821	667	9	white	white	PROPN
taxlaw-2821	667	10	paper	paper	PROPN
taxlaw-2821	667	11	,	,	PUNCT
taxlaw-2821	667	12	http://www.benefitcorp.net/forattorneys/benefit-corp-white-paper	http://www.benefitcorp.net/forattorneys/benefit-corp-white-paper	X
taxlaw-2821	667	13	(	(	PUNCT
taxlaw-2821	667	14	last	last	ADJ
taxlaw-2821	667	15	visited	visit	VERB
taxlaw-2821	667	16	nov	nov	PROPN
taxlaw-2821	667	17	.	.	PROPN
taxlaw-2821	667	18	8	8	NUM
taxlaw-2821	667	19	,	,	PUNCT
taxlaw-2821	667	20	2013	2013	NUM
taxlaw-2821	667	21	)	)	PUNCT
taxlaw-2821	667	22	.	.	PUNCT
taxlaw-2821	668	1	212	212	NUM
taxlaw-2821	668	2	md	md	PROPN
taxlaw-2821	668	3	.	.	PROPN
taxlaw-2821	668	4	code	code	PROPN
taxlaw-2821	668	5	ann	ann	PROPN
taxlaw-2821	668	6	.	.	PROPN
taxlaw-2821	668	7	,	,	PUNCT
taxlaw-2821	668	8	corps	corps	PROPN
taxlaw-2821	668	9	.	.	PUNCT
taxlaw-2821	668	10	&	&	CCONJ
taxlaw-2821	668	11	ass’ns	ass’ns	PROPN
taxlaw-2821	668	12	,	,	PUNCT
taxlaw-2821	668	13	§	§	PROPN
taxlaw-2821	668	14	5	5	NUM
taxlaw-2821	668	15	-	-	PUNCT
taxlaw-2821	668	16	6c-07(c	6c-07(c	NUM
taxlaw-2821	668	17	)	)	PUNCT
taxlaw-2821	668	18	(	(	PUNCT
taxlaw-2821	668	19	west	west	NOUN
taxlaw-2821	668	20	2013	2013	NUM
taxlaw-2821	668	21	)	)	PUNCT
taxlaw-2821	668	22	.	.	PUNCT
taxlaw-2821	669	1	213	213	NUM
taxlaw-2821	669	2	md	md	PROPN
taxlaw-2821	669	3	.	.	PROPN
taxlaw-2821	669	4	code	code	PROPN
taxlaw-2821	669	5	ann	ann	PROPN
taxlaw-2821	669	6	.	.	PROPN
taxlaw-2821	669	7	,	,	PUNCT
taxlaw-2821	669	8	corps	corps	PROPN
taxlaw-2821	669	9	.	.	PUNCT
taxlaw-2821	669	10	&	&	CCONJ
taxlaw-2821	669	11	ass’ns	ass’ns	PROPN
taxlaw-2821	669	12	,	,	PUNCT
taxlaw-2821	669	13	§	§	PROPN
taxlaw-2821	669	14	5	5	NUM
taxlaw-2821	669	15	-	-	NUM
taxlaw-2821	669	16	6c-07(d	6c-07(d	NUM
taxlaw-2821	669	17	)	)	PUNCT
taxlaw-2821	669	18	(	(	PUNCT
taxlaw-2821	669	19	west	west	NOUN
taxlaw-2821	669	20	2013	2013	NUM
taxlaw-2821	669	21	)	)	PUNCT
taxlaw-2821	669	22	.	.	PUNCT
taxlaw-2821	670	1	214	214	NUM
taxlaw-2821	670	2	benefit	benefit	PROPN
taxlaw-2821	670	3	corp	corp	PROPN
taxlaw-2821	670	4	information	information	PROPN
taxlaw-2821	670	5	center	center	NOUN
taxlaw-2821	670	6	,	,	PUNCT
taxlaw-2821	670	7	supra	supra	PROPN
taxlaw-2821	670	8	note	note	NOUN
taxlaw-2821	670	9	210	210	NUM
taxlaw-2821	670	10	.	.	PUNCT
taxlaw-2821	671	1	215	215	NUM
taxlaw-2821	671	2	md	md	PROPN
taxlaw-2821	671	3	.	.	PROPN
taxlaw-2821	671	4	code	code	PROPN
taxlaw-2821	671	5	ann	ann	PROPN
taxlaw-2821	671	6	.	.	PROPN
taxlaw-2821	671	7	,	,	PUNCT
taxlaw-2821	671	8	corps	corps	PROPN
taxlaw-2821	671	9	.	.	PUNCT
taxlaw-2821	671	10	&	&	CCONJ
taxlaw-2821	671	11	ass’ns	ass’ns	PROPN
taxlaw-2821	671	12	,	,	PUNCT
taxlaw-2821	671	13	§	§	PROPN
taxlaw-2821	671	14	5	5	NUM
taxlaw-2821	671	15	-	-	PUNCT
taxlaw-2821	671	16	6c-07(a)(1	6c-07(a)(1	NUM
taxlaw-2821	671	17	)	)	PUNCT
taxlaw-2821	671	18	(	(	PUNCT
taxlaw-2821	671	19	west	west	NOUN
taxlaw-2821	671	20	2013	2013	NUM
taxlaw-2821	671	21	)	)	PUNCT
taxlaw-2821	671	22	.	.	PUNCT
taxlaw-2821	672	1	216	216	NUM
taxlaw-2821	672	2	md	md	PROPN
taxlaw-2821	672	3	.	.	PROPN
taxlaw-2821	672	4	code	code	PROPN
taxlaw-2821	672	5	ann	ann	PROPN
taxlaw-2821	672	6	.	.	PROPN
taxlaw-2821	672	7	,	,	PUNCT
taxlaw-2821	672	8	corps	corps	PROPN
taxlaw-2821	672	9	.	.	PUNCT
taxlaw-2821	672	10	&	&	CCONJ
taxlaw-2821	672	11	ass’ns	ass’ns	PROPN
taxlaw-2821	672	12	,	,	PUNCT
taxlaw-2821	672	13	§	§	PROPN
taxlaw-2821	672	14	5	5	NUM
taxlaw-2821	672	15	-	-	PUNCT
taxlaw-2821	672	16	6c-07(c	6c-07(c	NUM
taxlaw-2821	672	17	)	)	PUNCT
taxlaw-2821	672	18	(	(	PUNCT
taxlaw-2821	672	19	west	west	NOUN
taxlaw-2821	672	20	2013	2013	NUM
taxlaw-2821	672	21	)	)	PUNCT
taxlaw-2821	672	22	.	.	PUNCT
taxlaw-2821	673	1	2013	2013	NUM
taxlaw-2821	673	2	]	]	PUNCT
taxlaw-2821	673	3	designing	design	VERB
taxlaw-2821	673	4	a	a	DET
taxlaw-2821	673	5	legal	legal	ADJ
taxlaw-2821	673	6	vehicle	vehicle	NOUN
taxlaw-2821	673	7	for	for	ADP
taxlaw-2821	673	8	social	social	ADJ
taxlaw-2821	673	9	enterprises	enterprise	NOUN
taxlaw-2821	673	10	:	:	PUNCT
taxlaw-2821	673	11	127	127	NUM
taxlaw-2821	673	12	an	an	DET
taxlaw-2821	673	13	issue	issue	NOUN
taxlaw-2821	673	14	spotting	spot	VERB
taxlaw-2821	673	15	exercise	exercise	NOUN
taxlaw-2821	673	16	as	as	ADP
taxlaw-2821	673	17	the	the	DET
taxlaw-2821	673	18	intended	intend	VERB
taxlaw-2821	673	19	beneficiaries	beneficiary	NOUN
taxlaw-2821	673	20	of	of	ADP
taxlaw-2821	673	21	the	the	DET
taxlaw-2821	673	22	benefit	benefit	NOUN
taxlaw-2821	673	23	corporation	corporation	NOUN
taxlaw-2821	673	24	will	will	AUX
taxlaw-2821	673	25	not	not	PART
taxlaw-2821	673	26	have	have	VERB
taxlaw-2821	673	27	any	any	DET
taxlaw-2821	673	28	right	right	NOUN
taxlaw-2821	673	29	of	of	ADP
taxlaw-2821	673	30	action.217	action.217	NOUN
taxlaw-2821	673	31	hence	hence	ADV
taxlaw-2821	673	32	a	a	DET
taxlaw-2821	673	33	concern	concern	NOUN
taxlaw-2821	673	34	that	that	SCONJ
taxlaw-2821	673	35	“	"	PUNCT
taxlaw-2821	673	36	[	[	X
taxlaw-2821	673	37	w]hile	w]hile	ADP
taxlaw-2821	673	38	helpful	helpful	ADJ
taxlaw-2821	673	39	in	in	ADP
taxlaw-2821	673	40	encouraging	encourage	VERB
taxlaw-2821	673	41	socially	socially	ADV
taxlaw-2821	673	42	-	-	PUNCT
taxlaw-2821	673	43	conscious	conscious	ADJ
taxlaw-2821	673	44	business	business	NOUN
taxlaw-2821	673	45	decisions	decision	NOUN
taxlaw-2821	673	46	by	by	ADP
taxlaw-2821	673	47	protecting	protect	VERB
taxlaw-2821	673	48	directors	director	NOUN
taxlaw-2821	673	49	,	,	PUNCT
taxlaw-2821	673	50	the	the	DET
taxlaw-2821	673	51	statute	statute	NOUN
taxlaw-2821	673	52	provides	provide	VERB
taxlaw-2821	673	53	little	little	ADJ
taxlaw-2821	673	54	protection	protection	NOUN
taxlaw-2821	673	55	for	for	ADP
taxlaw-2821	673	56	the	the	DET
taxlaw-2821	673	57	mission	mission	NOUN
taxlaw-2821	673	58	itself	itself	PRON
taxlaw-2821	673	59	.	.	PUNCT
taxlaw-2821	674	1	the	the	DET
taxlaw-2821	674	2	broad	broad	ADJ
taxlaw-2821	674	3	,	,	PUNCT
taxlaw-2821	674	4	unchecked	unchecked	ADJ
taxlaw-2821	674	5	discretion	discretion	NOUN
taxlaw-2821	674	6	vested	vest	VERB
taxlaw-2821	674	7	in	in	ADP
taxlaw-2821	674	8	management	management	NOUN
taxlaw-2821	674	9	can	can	AUX
taxlaw-2821	674	10	result	result	VERB
taxlaw-2821	674	11	in	in	ADP
taxlaw-2821	674	12	over	over	ADV
taxlaw-2821	674	13	-	-	PUNCT
taxlaw-2821	674	14	reaching	reach	VERB
taxlaw-2821	674	15	and	and	CCONJ
taxlaw-2821	674	16	opportunism	opportunism	NOUN
taxlaw-2821	674	17	at	at	ADP
taxlaw-2821	674	18	the	the	DET
taxlaw-2821	674	19	expense	expense	NOUN
taxlaw-2821	674	20	of	of	ADP
taxlaw-2821	674	21	the	the	DET
taxlaw-2821	674	22	social	social	ADJ
taxlaw-2821	674	23	benefit	benefit	NOUN
taxlaw-2821	674	24	.	.	PUNCT
taxlaw-2821	674	25	”218	”218	NOUN
taxlaw-2821	674	26	however	however	ADV
taxlaw-2821	674	27	,	,	PUNCT
taxlaw-2821	674	28	the	the	DET
taxlaw-2821	674	29	benefit	benefit	NOUN
taxlaw-2821	674	30	corporation	corporation	NOUN
taxlaw-2821	674	31	’s	’s	PART
taxlaw-2821	674	32	actions	action	NOUN
taxlaw-2821	674	33	are	be	AUX
taxlaw-2821	674	34	not	not	PART
taxlaw-2821	674	35	entirely	entirely	ADV
taxlaw-2821	674	36	unchecked	unchecked	ADJ
taxlaw-2821	674	37	.	.	PUNCT
taxlaw-2821	675	1	the	the	DET
taxlaw-2821	675	2	third	third	ADJ
taxlaw-2821	675	3	way	way	NOUN
taxlaw-2821	675	4	that	that	PRON
taxlaw-2821	675	5	the	the	DET
taxlaw-2821	675	6	maryland	maryland	PROPN
taxlaw-2821	675	7	statute	statute	PROPN
taxlaw-2821	675	8	ensures	ensure	VERB
taxlaw-2821	675	9	that	that	SCONJ
taxlaw-2821	675	10	some	some	DET
taxlaw-2821	675	11	public	public	ADJ
taxlaw-2821	675	12	benefits	benefit	NOUN
taxlaw-2821	675	13	are	be	AUX
taxlaw-2821	675	14	achieved	achieve	VERB
taxlaw-2821	675	15	is	be	AUX
taxlaw-2821	675	16	a	a	DET
taxlaw-2821	675	17	transparency	transparency	NOUN
taxlaw-2821	675	18	check	check	NOUN
taxlaw-2821	675	19	on	on	ADP
taxlaw-2821	675	20	the	the	DET
taxlaw-2821	675	21	board	board	NOUN
taxlaw-2821	675	22	’s	’s	PART
taxlaw-2821	675	23	decisions	decision	NOUN
taxlaw-2821	675	24	.	.	PUNCT
taxlaw-2821	676	1	indeed	indeed	ADV
taxlaw-2821	676	2	,	,	PUNCT
taxlaw-2821	676	3	the	the	DET
taxlaw-2821	676	4	corporation	corporation	NOUN
taxlaw-2821	676	5	must	must	AUX
taxlaw-2821	676	6	deliver	deliver	VERB
taxlaw-2821	676	7	to	to	ADP
taxlaw-2821	676	8	each	each	DET
taxlaw-2821	676	9	stockholder	stockholder	NOUN
taxlaw-2821	676	10	an	an	DET
taxlaw-2821	676	11	annual	annual	ADJ
taxlaw-2821	676	12	benefit	benefit	NOUN
taxlaw-2821	676	13	report	report	NOUN
taxlaw-2821	676	14	descripting	descripte	VERB
taxlaw-2821	676	15	its	its	PRON
taxlaw-2821	676	16	public	public	ADJ
taxlaw-2821	676	17	benefit	benefit	NOUN
taxlaw-2821	676	18	achievements	achievement	NOUN
taxlaw-2821	676	19	and	and	CCONJ
taxlaw-2821	676	20	assessing	assess	VERB
taxlaw-2821	676	21	its	its	PRON
taxlaw-2821	676	22	overall	overall	ADJ
taxlaw-2821	676	23	corporate	corporate	ADJ
taxlaw-2821	676	24	social	social	ADJ
taxlaw-2821	676	25	and	and	CCONJ
taxlaw-2821	676	26	environmental	environmental	ADJ
taxlaw-2821	676	27	performance	performance	NOUN
taxlaw-2821	676	28	against	against	ADP
taxlaw-2821	676	29	a	a	DET
taxlaw-2821	676	30	third	third	ADJ
taxlaw-2821	676	31	-	-	PUNCT
taxlaw-2821	676	32	party	party	NOUN
taxlaw-2821	676	33	standard.219	standard.219	NOUN
taxlaw-2821	676	34	further	far	ADV
taxlaw-2821	676	35	,	,	PUNCT
taxlaw-2821	676	36	the	the	DET
taxlaw-2821	676	37	report	report	NOUN
taxlaw-2821	676	38	must	must	AUX
taxlaw-2821	676	39	be	be	AUX
taxlaw-2821	676	40	made	make	VERB
taxlaw-2821	676	41	available	available	ADJ
taxlaw-2821	676	42	on	on	ADP
taxlaw-2821	676	43	the	the	DET
taxlaw-2821	676	44	corporation	corporation	NOUN
taxlaw-2821	676	45	’s	’s	PART
taxlaw-2821	676	46	website	website	NOUN
taxlaw-2821	676	47	or	or	CCONJ
taxlaw-2821	676	48	,	,	PUNCT
taxlaw-2821	676	49	if	if	SCONJ
taxlaw-2821	676	50	it	it	PRON
taxlaw-2821	676	51	does	do	AUX
taxlaw-2821	676	52	not	not	PART
taxlaw-2821	676	53	have	have	VERB
taxlaw-2821	676	54	a	a	DET
taxlaw-2821	676	55	website	website	NOUN
taxlaw-2821	676	56	,	,	PUNCT
taxlaw-2821	676	57	the	the	DET
taxlaw-2821	676	58	report	report	NOUN
taxlaw-2821	676	59	must	must	AUX
taxlaw-2821	676	60	be	be	AUX
taxlaw-2821	676	61	provided	provide	VERB
taxlaw-2821	676	62	to	to	ADP
taxlaw-2821	676	63	any	any	DET
taxlaw-2821	676	64	person	person	NOUN
taxlaw-2821	676	65	that	that	PRON
taxlaw-2821	676	66	requests	request	VERB
taxlaw-2821	676	67	it	it	PRON
taxlaw-2821	676	68	without	without	ADP
taxlaw-2821	676	69	charge.220	charge.220	NOUN
taxlaw-2821	676	70	however	however	ADV
taxlaw-2821	676	71	,	,	PUNCT
taxlaw-2821	676	72	while	while	SCONJ
taxlaw-2821	676	73	the	the	DET
taxlaw-2821	676	74	independence	independence	NOUN
taxlaw-2821	676	75	of	of	ADP
taxlaw-2821	676	76	the	the	DET
taxlaw-2821	676	77	third	third	ADJ
taxlaw-2821	676	78	party	party	NOUN
taxlaw-2821	676	79	and	and	CCONJ
taxlaw-2821	676	80	the	the	DET
taxlaw-2821	676	81	transparency	transparency	NOUN
taxlaw-2821	676	82	of	of	ADP
taxlaw-2821	676	83	its	its	PRON
taxlaw-2821	676	84	standard	standard	NOUN
taxlaw-2821	676	85	are	be	AUX
taxlaw-2821	676	86	statutorily	statutorily	ADV
taxlaw-2821	676	87	guaranteed,221	guaranteed,221	VERB
taxlaw-2821	676	88	the	the	DET
taxlaw-2821	676	89	assessment	assessment	NOUN
taxlaw-2821	676	90	of	of	ADP
taxlaw-2821	676	91	the	the	DET
taxlaw-2821	676	92	corporation	corporation	NOUN
taxlaw-2821	676	93	’s	’s	PART
taxlaw-2821	676	94	performance	performance	NOUN
taxlaw-2821	676	95	is	be	AUX
taxlaw-2821	676	96	made	make	VERB
taxlaw-2821	676	97	by	by	ADP
taxlaw-2821	676	98	the	the	DET
taxlaw-2821	676	99	board	board	PROPN
taxlaw-2821	676	100	itself.222	itself.222	PROPN
taxlaw-2821	676	101	thus	thus	ADV
taxlaw-2821	676	102	,	,	PUNCT
taxlaw-2821	676	103	this	this	DET
taxlaw-2821	676	104	reporting	reporting	NOUN
taxlaw-2821	676	105	mechanism	mechanism	NOUN
taxlaw-2821	676	106	might	might	AUX
taxlaw-2821	676	107	not	not	PART
taxlaw-2821	676	108	be	be	AUX
taxlaw-2821	676	109	sufficient	sufficient	ADJ
taxlaw-2821	676	110	to	to	PART
taxlaw-2821	676	111	ensure	ensure	VERB
taxlaw-2821	676	112	that	that	SCONJ
taxlaw-2821	676	113	benefit	benefit	NOUN
taxlaw-2821	676	114	corporations	corporation	NOUN
taxlaw-2821	676	115	act	act	VERB
taxlaw-2821	676	116	in	in	ADP
taxlaw-2821	676	117	compliance	compliance	NOUN
taxlaw-2821	676	118	with	with	ADP
taxlaw-2821	676	119	their	their	PRON
taxlaw-2821	676	120	alleged	allege	VERB
taxlaw-2821	676	121	public	public	ADJ
taxlaw-2821	676	122	benefit	benefit	NOUN
taxlaw-2821	676	123	purpose	purpose	NOUN
taxlaw-2821	676	124	.	.	PUNCT
taxlaw-2821	677	1	on	on	ADP
taxlaw-2821	677	2	its	its	PRON
taxlaw-2821	677	3	face	face	NOUN
taxlaw-2821	677	4	,	,	PUNCT
taxlaw-2821	677	5	the	the	DET
taxlaw-2821	677	6	concept	concept	NOUN
taxlaw-2821	677	7	of	of	ADP
taxlaw-2821	677	8	the	the	DET
taxlaw-2821	677	9	benefit	benefit	NOUN
taxlaw-2821	677	10	corporation	corporation	NOUN
taxlaw-2821	677	11	addresses	address	VERB
taxlaw-2821	677	12	the	the	DET
taxlaw-2821	677	13	social	social	ADJ
taxlaw-2821	677	14	enterprise	enterprise	NOUN
taxlaw-2821	677	15	’s	’s	PART
taxlaw-2821	677	16	branding	branding	NOUN
taxlaw-2821	677	17	challenge	challenge	NOUN
taxlaw-2821	677	18	through	through	ADP
taxlaw-2821	677	19	a	a	DET
taxlaw-2821	677	20	legal	legal	ADJ
taxlaw-2821	677	21	form	form	NOUN
taxlaw-2821	677	22	that	that	PRON
taxlaw-2821	677	23	is	be	AUX
taxlaw-2821	677	24	inherently	inherently	ADV
taxlaw-2821	677	25	tilted	tilt	VERB
taxlaw-2821	677	26	toward	toward	ADP
taxlaw-2821	677	27	public	public	ADJ
taxlaw-2821	677	28	benefit	benefit	NOUN
taxlaw-2821	677	29	and	and	CCONJ
taxlaw-2821	677	30	a	a	DET
taxlaw-2821	677	31	reporting	reporting	NOUN
taxlaw-2821	677	32	system	system	NOUN
taxlaw-2821	677	33	that	that	PRON
taxlaw-2821	677	34	publicly	publicly	ADV
taxlaw-2821	677	35	assesses	assess	VERB
taxlaw-2821	677	36	the	the	DET
taxlaw-2821	677	37	accomplishment	accomplishment	NOUN
taxlaw-2821	677	38	of	of	ADP
taxlaw-2821	677	39	such	such	ADJ
taxlaw-2821	677	40	benefit	benefit	NOUN
taxlaw-2821	677	41	.	.	PUNCT
taxlaw-2821	678	1	consequently	consequently	ADV
taxlaw-2821	678	2	,	,	PUNCT
taxlaw-2821	678	3	the	the	DET
taxlaw-2821	678	4	branded	brand	VERB
taxlaw-2821	678	5	enterprise	enterprise	NOUN
taxlaw-2821	678	6	should	should	AUX
taxlaw-2821	678	7	attract	attract	VERB
taxlaw-2821	678	8	more	more	ADV
taxlaw-2821	678	9	diverse	diverse	ADJ
taxlaw-2821	678	10	sources	source	NOUN
taxlaw-2821	678	11	of	of	ADP
taxlaw-2821	678	12	capital	capital	NOUN
taxlaw-2821	678	13	,	,	PUNCT
taxlaw-2821	678	14	notably	notably	ADV
taxlaw-2821	678	15	responsible	responsible	ADJ
taxlaw-2821	678	16	investments.223	investments.223	NOUN
taxlaw-2821	678	17	however	however	ADV
taxlaw-2821	678	18	,	,	PUNCT
taxlaw-2821	678	19	because	because	SCONJ
taxlaw-2821	678	20	the	the	DET
taxlaw-2821	678	21	statute	statute	NOUN
taxlaw-2821	678	22	does	do	AUX
taxlaw-2821	678	23	not	not	PART
taxlaw-2821	678	24	strike	strike	VERB
taxlaw-2821	678	25	a	a	DET
taxlaw-2821	678	26	decisive	decisive	ADJ
taxlaw-2821	678	27	balance	balance	NOUN
taxlaw-2821	678	28	between	between	ADP
taxlaw-2821	678	29	the	the	DET
taxlaw-2821	678	30	conflicting	conflict	VERB
taxlaw-2821	678	31	interests	interest	NOUN
taxlaw-2821	678	32	at	at	ADP
taxlaw-2821	678	33	stake	stake	NOUN
taxlaw-2821	678	34	,	,	PUNCT
taxlaw-2821	678	35	whether	whether	SCONJ
taxlaw-2821	678	36	this	this	DET
taxlaw-2821	678	37	scheme	scheme	NOUN
taxlaw-2821	678	38	will	will	AUX
taxlaw-2821	678	39	actually	actually	ADV
taxlaw-2821	678	40	work	work	VERB
taxlaw-2821	678	41	in	in	ADP
taxlaw-2821	678	42	practice	practice	NOUN
taxlaw-2821	678	43	now	now	ADV
taxlaw-2821	678	44	depends	depend	VERB
taxlaw-2821	678	45	notably	notably	ADV
taxlaw-2821	678	46	on	on	ADP
taxlaw-2821	678	47	the	the	DET
taxlaw-2821	678	48	courts	court	NOUN
taxlaw-2821	678	49	’	'	PUNCT
taxlaw-2821	678	50	answer	answer	NOUN
taxlaw-2821	678	51	to	to	ADP
taxlaw-2821	678	52	the	the	DET
taxlaw-2821	678	53	enforceability	enforceability	NOUN
taxlaw-2821	678	54	issue.224	issue.224	NOUN
taxlaw-2821	678	55	the	the	DET
taxlaw-2821	678	56	l3c	l3c	NOUN
taxlaw-2821	678	57	,	,	PUNCT
taxlaw-2821	678	58	a	a	DET
taxlaw-2821	678	59	vehicle	vehicle	NOUN
taxlaw-2821	678	60	specially	specially	ADV
taxlaw-2821	678	61	tailored	tailor	VERB
taxlaw-2821	678	62	for	for	ADP
taxlaw-2821	678	63	social	social	ADJ
taxlaw-2821	678	64	enterprises	enterprise	NOUN
taxlaw-2821	678	65	1	1	NUM
taxlaw-2821	678	66	.	.	PUNCT
taxlaw-2821	679	1	an	an	DET
taxlaw-2821	679	2	attempt	attempt	NOUN
taxlaw-2821	679	3	to	to	PART
taxlaw-2821	679	4	attract	attract	VERB
taxlaw-2821	679	5	foundation	foundation	NOUN
taxlaw-2821	679	6	dollars	dollar	NOUN
taxlaw-2821	679	7	in	in	ADP
taxlaw-2821	679	8	2008	2008	NUM
taxlaw-2821	679	9	,	,	PUNCT
taxlaw-2821	679	10	vermont	vermont	PROPN
taxlaw-2821	679	11	enacted	enact	VERB
taxlaw-2821	679	12	the	the	DET
taxlaw-2821	679	13	first	first	ADJ
taxlaw-2821	679	14	low	low	ADJ
taxlaw-2821	679	15	-	-	PUNCT
taxlaw-2821	679	16	profit	profit	NOUN
taxlaw-2821	679	17	limited	limited	ADJ
taxlaw-2821	679	18	liability	liability	NOUN
taxlaw-2821	679	19	company	company	NOUN
taxlaw-2821	679	20	(	(	PUNCT
taxlaw-2821	679	21	l3c	l3c	PROPN
taxlaw-2821	679	22	)	)	PUNCT
taxlaw-2821	679	23	statute	statute	NOUN
taxlaw-2821	679	24	.	.	PROPN
taxlaw-2821	680	1	225	225	NUM
taxlaw-2821	680	2	rather	rather	ADV
taxlaw-2821	680	3	than	than	ADP
taxlaw-2821	680	4	creating	create	VERB
taxlaw-2821	680	5	a	a	DET
taxlaw-2821	680	6	new	new	ADJ
taxlaw-2821	680	7	form	form	NOUN
taxlaw-2821	680	8	,	,	PUNCT
taxlaw-2821	680	9	the	the	DET
taxlaw-2821	680	10	l3c	l3c	NOUN
taxlaw-2821	680	11	legislation	legislation	NOUN
taxlaw-2821	680	12	was	be	AUX
taxlaw-2821	680	13	enacted	enact	VERB
taxlaw-2821	680	14	as	as	ADP
taxlaw-2821	680	15	an	an	DET
taxlaw-2821	680	16	amendment	amendment	NOUN
taxlaw-2821	680	17	to	to	ADP
taxlaw-2821	680	18	the	the	DET
taxlaw-2821	680	19	llc	llc	PROPN
taxlaw-2821	680	20	act	act	PROPN
taxlaw-2821	680	21	,	,	PUNCT
taxlaw-2821	680	22	so	so	SCONJ
taxlaw-2821	680	23	as	as	SCONJ
taxlaw-2821	680	24	to	to	PART
taxlaw-2821	680	25	take	take	VERB
taxlaw-2821	680	26	advantage	advantage	NOUN
taxlaw-2821	680	27	of	of	ADP
taxlaw-2821	680	28	the	the	DET
taxlaw-2821	680	29	llc	llc	NOUN
taxlaw-2821	680	30	flexibility	flexibility	NOUN
taxlaw-2821	680	31	and	and	CCONJ
taxlaw-2821	680	32	of	of	ADP
taxlaw-2821	680	33	the	the	DET
taxlaw-2821	680	34	existing	exist	VERB
taxlaw-2821	680	35	body	body	NOUN
taxlaw-2821	680	36	of	of	ADP
taxlaw-2821	680	37	law	law	NOUN
taxlaw-2821	680	38	regarding	regard	VERB
taxlaw-2821	680	39	its	its	PRON
taxlaw-2821	680	40	governance.226	governance.226	NOUN
taxlaw-2821	680	41	the	the	DET
taxlaw-2821	680	42	l3c	l3c	NOUN
taxlaw-2821	680	43	was	be	AUX
taxlaw-2821	680	44	publicly	publicly	ADV
taxlaw-2821	680	45	construed	construe	VERB
taxlaw-2821	680	46	as	as	ADP
taxlaw-2821	680	47	“	"	PUNCT
taxlaw-2821	680	48	a	a	DET
taxlaw-2821	680	49	cross	cross	NOUN
taxlaw-2821	680	50	between	between	ADP
taxlaw-2821	680	51	a	a	DET
taxlaw-2821	680	52	nonprofit	nonprofit	ADJ
taxlaw-2821	680	53	organization	organization	NOUN
taxlaw-2821	680	54	and	and	CCONJ
taxlaw-2821	680	55	a	a	DET
taxlaw-2821	680	56	for	for	ADP
taxlaw-2821	680	57	-	-	PUNCT
taxlaw-2821	680	58	profit	profit	NOUN
taxlaw-2821	680	59	corporation	corporation	NOUN
taxlaw-2821	680	60	”	"	PUNCT
taxlaw-2821	680	61	227	227	NUM
taxlaw-2821	680	62	and	and	CCONJ
taxlaw-2821	680	63	designated	designate	VERB
taxlaw-2821	680	64	as	as	ADP
taxlaw-2821	680	65	a	a	DET
taxlaw-2821	680	66	217	217	NUM
taxlaw-2821	680	67	see	see	NOUN
taxlaw-2821	680	68	,	,	PUNCT
taxlaw-2821	681	1	e.g.	e.g.	ADV
taxlaw-2821	681	2	,	,	PUNCT
taxlaw-2821	681	3	raz	raz	NOUN
taxlaw-2821	681	4	,	,	PUNCT
taxlaw-2821	681	5	supra	supra	PROPN
taxlaw-2821	681	6	note	note	NOUN
taxlaw-2821	681	7	17	17	NUM
taxlaw-2821	681	8	,	,	PUNCT
taxlaw-2821	681	9	at	at	ADP
taxlaw-2821	681	10	306	306	NUM
taxlaw-2821	681	11	.	.	PUNCT
taxlaw-2821	682	1	more	more	ADV
taxlaw-2821	682	2	importantly	importantly	ADV
taxlaw-2821	682	3	,	,	PUNCT
taxlaw-2821	682	4	the	the	DET
taxlaw-2821	682	5	statute	statute	NOUN
taxlaw-2821	682	6	neither	neither	CCONJ
taxlaw-2821	682	7	solves	solve	NOUN
taxlaw-2821	682	8	nor	nor	CCONJ
taxlaw-2821	682	9	gives	give	VERB
taxlaw-2821	682	10	any	any	DET
taxlaw-2821	682	11	guidance	guidance	NOUN
taxlaw-2821	682	12	for	for	ADP
taxlaw-2821	682	13	the	the	DET
taxlaw-2821	682	14	case	case	NOUN
taxlaw-2821	682	15	where	where	SCONJ
taxlaw-2821	682	16	shareholders	shareholder	NOUN
taxlaw-2821	682	17	themselves	themselves	PRON
taxlaw-2821	682	18	disagree	disagree	VERB
taxlaw-2821	682	19	upon	upon	SCONJ
taxlaw-2821	682	20	the	the	DET
taxlaw-2821	682	21	furtherance	furtherance	NOUN
taxlaw-2821	682	22	of	of	ADP
taxlaw-2821	682	23	,	,	PUNCT
taxlaw-2821	682	24	or	or	CCONJ
taxlaw-2821	682	25	the	the	DET
taxlaw-2821	682	26	extent	extent	NOUN
taxlaw-2821	682	27	to	to	PART
taxlaw-2821	682	28	which	which	PRON
taxlaw-2821	682	29	directors	director	NOUN
taxlaw-2821	682	30	should	should	AUX
taxlaw-2821	682	31	further	far	ADV
taxlaw-2821	682	32	,	,	PUNCT
taxlaw-2821	682	33	the	the	DET
taxlaw-2821	682	34	benefit	benefit	NOUN
taxlaw-2821	682	35	purpose	purpose	NOUN
taxlaw-2821	682	36	.	.	PUNCT
taxlaw-2821	683	1	i	i	PRON
taxlaw-2821	683	2	d.	d.	PROPN
taxlaw-2821	683	3	218	218	NUM
taxlaw-2821	684	1	i	i	PRON
taxlaw-2821	684	2	d.	d.	PROPN
taxlaw-2821	684	3	at	at	ADP
taxlaw-2821	684	4	305	305	NUM
taxlaw-2821	684	5	.	.	PUNCT
taxlaw-2821	685	1	219	219	NUM
taxlaw-2821	685	2	md	md	PROPN
taxlaw-2821	685	3	.	.	PROPN
taxlaw-2821	685	4	code	code	PROPN
taxlaw-2821	685	5	ann	ann	PROPN
taxlaw-2821	685	6	.	.	PROPN
taxlaw-2821	685	7	,	,	PUNCT
taxlaw-2821	685	8	corps	corps	PROPN
taxlaw-2821	685	9	.	.	PUNCT
taxlaw-2821	685	10	&	&	CCONJ
taxlaw-2821	685	11	ass’ns	ass’ns	PROPN
taxlaw-2821	685	12	,	,	PUNCT
taxlaw-2821	685	13	§	§	PROPN
taxlaw-2821	685	14	5	5	NUM
taxlaw-2821	685	15	-	-	PUNCT
taxlaw-2821	685	16	6c-08(a	6c-08(a	NUM
taxlaw-2821	685	17	)	)	PUNCT
taxlaw-2821	685	18	(	(	PUNCT
taxlaw-2821	685	19	west	west	NOUN
taxlaw-2821	685	20	2013	2013	NUM
taxlaw-2821	685	21	)	)	PUNCT
taxlaw-2821	685	22	.	.	PUNCT
taxlaw-2821	686	1	220	220	NUM
taxlaw-2821	686	2	md	md	PROPN
taxlaw-2821	686	3	.	.	PROPN
taxlaw-2821	686	4	code	code	PROPN
taxlaw-2821	686	5	ann	ann	PROPN
taxlaw-2821	686	6	.	.	PROPN
taxlaw-2821	686	7	,	,	PUNCT
taxlaw-2821	686	8	corps	corps	PROPN
taxlaw-2821	686	9	.	.	PUNCT
taxlaw-2821	686	10	&	&	CCONJ
taxlaw-2821	686	11	ass’ns	ass’ns	PROPN
taxlaw-2821	686	12	,	,	PUNCT
taxlaw-2821	686	13	§	§	PROPN
taxlaw-2821	686	14	5	5	NUM
taxlaw-2821	686	15	-	-	PUNCT
taxlaw-2821	686	16	6c-08(c	6c-08(c	NUM
taxlaw-2821	686	17	)	)	PUNCT
taxlaw-2821	686	18	(	(	PUNCT
taxlaw-2821	686	19	west	west	NOUN
taxlaw-2821	686	20	2013	2013	NUM
taxlaw-2821	686	21	)	)	PUNCT
taxlaw-2821	686	22	.	.	PUNCT
taxlaw-2821	687	1	221	221	NUM
taxlaw-2821	687	2	see	see	VERB
taxlaw-2821	687	3	md	md	PROPN
taxlaw-2821	687	4	.	.	PROPN
taxlaw-2821	687	5	code	code	PROPN
taxlaw-2821	687	6	ann	ann	PROPN
taxlaw-2821	687	7	.	.	PROPN
taxlaw-2821	687	8	,	,	PUNCT
taxlaw-2821	687	9	corps	corps	PROPN
taxlaw-2821	687	10	.	.	PUNCT
taxlaw-2821	688	1	&	&	CCONJ
taxlaw-2821	688	2	ass'ns	ass'ns	PROPN
taxlaw-2821	688	3	§	§	PROPN
taxlaw-2821	688	4	5	5	NUM
taxlaw-2821	688	5	-	-	PUNCT
taxlaw-2821	688	6	6c-01	6c-01	NOUN
taxlaw-2821	688	7	(	(	PUNCT
taxlaw-2821	688	8	west	west	NOUN
taxlaw-2821	688	9	2013	2013	NUM
taxlaw-2821	688	10	)	)	PUNCT
taxlaw-2821	688	11	.	.	PUNCT
taxlaw-2821	689	1	222	222	NUM
taxlaw-2821	689	2	md	md	PROPN
taxlaw-2821	689	3	.	.	PROPN
taxlaw-2821	689	4	code	code	PROPN
taxlaw-2821	689	5	ann	ann	PROPN
taxlaw-2821	689	6	.	.	PROPN
taxlaw-2821	689	7	,	,	PUNCT
taxlaw-2821	689	8	corps	corps	PROPN
taxlaw-2821	689	9	.	.	PUNCT
taxlaw-2821	689	10	&	&	CCONJ
taxlaw-2821	689	11	ass’ns	ass’ns	PROPN
taxlaw-2821	689	12	,	,	PUNCT
taxlaw-2821	689	13	§	§	PROPN
taxlaw-2821	689	14	5	5	NUM
taxlaw-2821	689	15	-	-	PUNCT
taxlaw-2821	689	16	6c-08(a	6c-08(a	NUM
taxlaw-2821	689	17	)	)	PUNCT
taxlaw-2821	689	18	(	(	PUNCT
taxlaw-2821	689	19	west	west	NOUN
taxlaw-2821	689	20	2013	2013	NUM
taxlaw-2821	689	21	)	)	PUNCT
taxlaw-2821	689	22	.	.	PUNCT
taxlaw-2821	690	1	223	223	NUM
taxlaw-2821	690	2	for	for	ADP
taxlaw-2821	690	3	pris	pris	PROPN
taxlaw-2821	690	4	,	,	PUNCT
taxlaw-2821	690	5	however	however	ADV
taxlaw-2821	690	6	,	,	PUNCT
taxlaw-2821	690	7	benefit	benefit	NOUN
taxlaw-2821	690	8	corporations	corporation	NOUN
taxlaw-2821	690	9	face	face	VERB
taxlaw-2821	690	10	the	the	DET
taxlaw-2821	690	11	same	same	ADJ
taxlaw-2821	690	12	difficulty	difficulty	NOUN
taxlaw-2821	690	13	as	as	ADP
taxlaw-2821	690	14	l3cs	l3cs	NUM
taxlaw-2821	690	15	.	.	PUNCT
taxlaw-2821	691	1	224	224	NUM
taxlaw-2821	691	2	see	see	VERB
taxlaw-2821	691	3	,	,	PUNCT
taxlaw-2821	691	4	e.g.	e.g.	ADV
taxlaw-2821	691	5	,	,	PUNCT
taxlaw-2821	691	6	schoenjahn	schoenjahn	PROPN
taxlaw-2821	691	7	,	,	PUNCT
taxlaw-2821	691	8	supra	supra	PROPN
taxlaw-2821	691	9	note	note	PROPN
taxlaw-2821	691	10	176	176	NUM
taxlaw-2821	691	11	,	,	PUNCT
taxlaw-2821	691	12	at	at	ADP
taxlaw-2821	691	13	472	472	NUM
taxlaw-2821	691	14	(	(	PUNCT
taxlaw-2821	691	15	“	"	PUNCT
taxlaw-2821	691	16	to	to	PART
taxlaw-2821	691	17	make	make	VERB
taxlaw-2821	691	18	this	this	DET
taxlaw-2821	691	19	entity	entity	NOUN
taxlaw-2821	691	20	more	more	ADV
taxlaw-2821	691	21	effective	effective	ADJ
taxlaw-2821	691	22	,	,	PUNCT
taxlaw-2821	691	23	courts	court	NOUN
taxlaw-2821	691	24	would	would	AUX
taxlaw-2821	691	25	have	have	VERB
taxlaw-2821	691	26	to	to	PART
taxlaw-2821	691	27	strike	strike	VERB
taxlaw-2821	691	28	a	a	DET
taxlaw-2821	691	29	delicate	delicate	ADJ
taxlaw-2821	691	30	balance	balance	NOUN
taxlaw-2821	691	31	between	between	ADP
taxlaw-2821	691	32	protection	protection	NOUN
taxlaw-2821	691	33	for	for	ADP
taxlaw-2821	691	34	boards	board	NOUN
taxlaw-2821	691	35	of	of	ADP
taxlaw-2821	691	36	directors	director	NOUN
taxlaw-2821	691	37	and	and	CCONJ
taxlaw-2821	691	38	protection	protection	NOUN
taxlaw-2821	691	39	for	for	ADP
taxlaw-2821	691	40	shareholders	shareholder	NOUN
taxlaw-2821	691	41	.	.	PUNCT
taxlaw-2821	691	42	”	"	PUNCT
taxlaw-2821	691	43	)	)	PUNCT
taxlaw-2821	691	44	.	.	PUNCT
taxlaw-2821	692	1	225	225	NUM
taxlaw-2821	692	2	vermont	vermont	PROPN
taxlaw-2821	692	3	secretary	secretary	PROPN
taxlaw-2821	692	4	of	of	ADP
taxlaw-2821	692	5	state	state	PROPN
taxlaw-2821	692	6	,	,	PUNCT
taxlaw-2821	692	7	low	low	ADJ
taxlaw-2821	692	8	-	-	PUNCT
taxlaw-2821	692	9	profit	profit	NOUN
taxlaw-2821	692	10	limited	limited	ADJ
taxlaw-2821	692	11	liability	liability	NOUN
taxlaw-2821	692	12	company	company	NOUN
taxlaw-2821	692	13	,	,	PUNCT
taxlaw-2821	692	14	http://www.sec.state.vt.us/corps/dobiz/llc/llc_l3c.htm	http://www.sec.state.vt.us/corps/dobiz/llc/llc_l3c.htm	PROPN
taxlaw-2821	692	15	(	(	PUNCT
taxlaw-2821	692	16	last	last	ADV
taxlaw-2821	692	17	visited	visit	VERB
taxlaw-2821	692	18	nov	nov	PROPN
taxlaw-2821	692	19	.	.	PROPN
taxlaw-2821	692	20	6	6	NUM
taxlaw-2821	692	21	,	,	PUNCT
taxlaw-2821	692	22	2013	2013	NUM
taxlaw-2821	692	23	)	)	PUNCT
taxlaw-2821	692	24	.	.	PUNCT
taxlaw-2821	693	1	226	226	NUM
taxlaw-2821	693	2	see	see	VERB
taxlaw-2821	693	3	,	,	PUNCT
taxlaw-2821	693	4	e.g.	e.g.	ADV
taxlaw-2821	693	5	,	,	PUNCT
taxlaw-2821	693	6	robert	robert	PROPN
taxlaw-2821	693	7	lang	lang	PROPN
taxlaw-2821	693	8	&	&	CCONJ
taxlaw-2821	693	9	elizabeth	elizabeth	PROPN
taxlaw-2821	693	10	carrott	carrott	PROPN
taxlaw-2821	693	11	minnigh	minnigh	PROPN
taxlaw-2821	693	12	,	,	PUNCT
taxlaw-2821	693	13	the	the	DET
taxlaw-2821	693	14	l3c	l3c	NOUN
taxlaw-2821	693	15	,	,	PUNCT
taxlaw-2821	693	16	history	history	NOUN
taxlaw-2821	693	17	,	,	PUNCT
taxlaw-2821	693	18	basic	basic	ADJ
taxlaw-2821	693	19	construct	construct	NOUN
taxlaw-2821	693	20	,	,	PUNCT
taxlaw-2821	693	21	and	and	CCONJ
taxlaw-2821	693	22	legal	legal	ADJ
taxlaw-2821	693	23	framework	framework	NOUN
taxlaw-2821	693	24	,	,	PUNCT
taxlaw-2821	693	25	35	35	NUM
taxlaw-2821	693	26	vt	vt	NOUN
taxlaw-2821	693	27	.	.	PUNCT
taxlaw-2821	693	28	l.	l.	PROPN
taxlaw-2821	693	29	rev	rev	PROPN
taxlaw-2821	693	30	.	.	PROPN
taxlaw-2821	693	31	15	15	NUM
taxlaw-2821	693	32	,	,	PUNCT
taxlaw-2821	693	33	20	20	NUM
taxlaw-2821	693	34	(	(	PUNCT
taxlaw-2821	693	35	2010	2010	NUM
taxlaw-2821	693	36	)	)	PUNCT
taxlaw-2821	693	37	227	227	NUM
taxlaw-2821	693	38	low	low	ADJ
taxlaw-2821	693	39	-	-	PUNCT
taxlaw-2821	693	40	profit	profit	NOUN
taxlaw-2821	693	41	limited	limited	ADJ
taxlaw-2821	693	42	liability	liability	NOUN
taxlaw-2821	693	43	company	company	NOUN
taxlaw-2821	693	44	,	,	PUNCT
taxlaw-2821	693	45	vermont	vermont	PROPN
taxlaw-2821	693	46	secretary	secretary	PROPN
taxlaw-2821	693	47	of	of	ADP
taxlaw-2821	693	48	state	state	PROPN
taxlaw-2821	693	49	,	,	PUNCT
taxlaw-2821	693	50	http://www.sec.state.vt.us/corps/dobiz/llc/llc_l3c.htm	http://www.sec.state.vt.us/corps/dobiz/llc/llc_l3c.htm	PROPN
taxlaw-2821	693	51	(	(	PUNCT
taxlaw-2821	693	52	last	last	ADV
taxlaw-2821	693	53	visited	visit	VERB
taxlaw-2821	693	54	nov	nov	PROPN
taxlaw-2821	693	55	.	.	PROPN
taxlaw-2821	693	56	6	6	NUM
taxlaw-2821	693	57	,	,	PUNCT
taxlaw-2821	693	58	2013	2013	NUM
taxlaw-2821	693	59	)	)	PUNCT
taxlaw-2821	693	60	.	.	PUNCT
taxlaw-2821	694	1	128	128	NUM
taxlaw-2821	694	2	columbia	columbia	PROPN
taxlaw-2821	694	3	journal	journal	PROPN
taxlaw-2821	694	4	of	of	ADP
taxlaw-2821	694	5	tax	tax	NOUN
taxlaw-2821	694	6	law	law	NOUN
taxlaw-2821	694	7	[	[	X
taxlaw-2821	694	8	vol.5:100	vol.5:100	PROPN
taxlaw-2821	694	9	double	double	ADJ
taxlaw-2821	694	10	-	-	PUNCT
taxlaw-2821	694	11	bottom	bottom	ADJ
taxlaw-2821	694	12	-	-	PUNCT
taxlaw-2821	694	13	line	line	NOUN
taxlaw-2821	694	14	entity	entity	NOUN
taxlaw-2821	694	15	seeking	seek	VERB
taxlaw-2821	694	16	a	a	DET
taxlaw-2821	694	17	low	low	ADJ
taxlaw-2821	694	18	profit	profit	NOUN
taxlaw-2821	694	19	along	along	ADP
taxlaw-2821	694	20	with	with	ADP
taxlaw-2821	694	21	charitable	charitable	ADJ
taxlaw-2821	694	22	or	or	CCONJ
taxlaw-2821	694	23	educational	educational	ADJ
taxlaw-2821	694	24	goals.228	goals.228	PROPN
taxlaw-2821	694	25	since	since	SCONJ
taxlaw-2821	694	26	2008	2008	NUM
taxlaw-2821	694	27	,	,	PUNCT
taxlaw-2821	694	28	a	a	DET
taxlaw-2821	694	29	number	number	NOUN
taxlaw-2821	694	30	of	of	ADP
taxlaw-2821	694	31	states	state	NOUN
taxlaw-2821	694	32	have	have	AUX
taxlaw-2821	694	33	adopted	adopt	VERB
taxlaw-2821	694	34	l3c	l3c	NOUN
taxlaw-2821	694	35	statutes,229	statutes,229	NOUN
taxlaw-2821	695	1	but	but	CCONJ
taxlaw-2821	695	2	the	the	DET
taxlaw-2821	695	3	vermont	vermont	PROPN
taxlaw-2821	695	4	l3c	l3c	VERB
taxlaw-2821	695	5	remains	remain	VERB
taxlaw-2821	695	6	the	the	DET
taxlaw-2821	695	7	most	most	ADV
taxlaw-2821	695	8	popular	popular	ADJ
taxlaw-2821	695	9	one	one	NOUN
taxlaw-2821	695	10	.	.	PUNCT
taxlaw-2821	696	1	230	230	NUM
taxlaw-2821	696	2	while	while	SCONJ
taxlaw-2821	696	3	there	there	PRON
taxlaw-2821	696	4	are	be	VERB
taxlaw-2821	696	5	currently	currently	ADV
taxlaw-2821	696	6	over	over	ADP
taxlaw-2821	696	7	903	903	NUM
taxlaw-2821	696	8	l3cs	l3cs	NOUN
taxlaw-2821	696	9	nationwide	nationwide	ADJ
taxlaw-2821	696	10	,	,	PUNCT
taxlaw-2821	696	11	231	231	NUM
taxlaw-2821	696	12	the	the	DET
taxlaw-2821	696	13	effectiveness	effectiveness	NOUN
taxlaw-2821	696	14	of	of	ADP
taxlaw-2821	696	15	this	this	DET
taxlaw-2821	696	16	model	model	NOUN
taxlaw-2821	696	17	is	be	AUX
taxlaw-2821	696	18	questionable	questionable	ADJ
taxlaw-2821	696	19	the	the	DET
taxlaw-2821	696	20	main	main	ADJ
taxlaw-2821	696	21	purpose	purpose	NOUN
taxlaw-2821	696	22	of	of	ADP
taxlaw-2821	696	23	the	the	DET
taxlaw-2821	696	24	l3c	l3c	NOUN
taxlaw-2821	696	25	is	be	AUX
taxlaw-2821	696	26	“	"	PUNCT
taxlaw-2821	696	27	to	to	PART
taxlaw-2821	696	28	signal	signal	VERB
taxlaw-2821	696	29	to	to	ADP
taxlaw-2821	696	30	foundations	foundation	NOUN
taxlaw-2821	696	31	and	and	CCONJ
taxlaw-2821	696	32	donor	donor	NOUN
taxlaw-2821	696	33	directed	direct	VERB
taxlaw-2821	696	34	funds	fund	NOUN
taxlaw-2821	696	35	that	that	SCONJ
taxlaw-2821	696	36	entities	entity	NOUN
taxlaw-2821	696	37	formed	form	VERB
taxlaw-2821	696	38	under	under	ADP
taxlaw-2821	696	39	this	this	DET
taxlaw-2821	696	40	provision	provision	NOUN
taxlaw-2821	696	41	intend	intend	VERB
taxlaw-2821	696	42	to	to	PART
taxlaw-2821	696	43	conduct	conduct	VERB
taxlaw-2821	696	44	their	their	PRON
taxlaw-2821	696	45	activities	activity	NOUN
taxlaw-2821	696	46	in	in	ADP
taxlaw-2821	696	47	a	a	DET
taxlaw-2821	696	48	way	way	NOUN
taxlaw-2821	696	49	that	that	PRON
taxlaw-2821	696	50	would	would	AUX
taxlaw-2821	696	51	qualify	qualify	VERB
taxlaw-2821	696	52	as	as	ADP
taxlaw-2821	696	53	program	program	NOUN
taxlaw-2821	696	54	related	relate	VERB
taxlaw-2821	696	55	investments	investment	NOUN
taxlaw-2821	696	56	.	.	PUNCT
taxlaw-2821	697	1	”232	”232	PROPN
taxlaw-2821	698	1	this	this	DET
taxlaw-2821	698	2	approach	approach	NOUN
taxlaw-2821	698	3	is	be	AUX
taxlaw-2821	698	4	obvious	obvious	ADJ
taxlaw-2821	698	5	in	in	ADP
taxlaw-2821	698	6	the	the	DET
taxlaw-2821	698	7	relevant	relevant	ADJ
taxlaw-2821	698	8	part	part	NOUN
taxlaw-2821	698	9	of	of	ADP
taxlaw-2821	698	10	the	the	DET
taxlaw-2821	698	11	vermont	vermont	PROPN
taxlaw-2821	698	12	statute	statute	PROPN
taxlaw-2821	698	13	,	,	PUNCT
taxlaw-2821	698	14	which	which	PRON
taxlaw-2821	698	15	provides	provide	VERB
taxlaw-2821	698	16	:	:	PUNCT
taxlaw-2821	698	17	(	(	PUNCT
taxlaw-2821	698	18	27	27	NUM
taxlaw-2821	698	19	)	)	PUNCT
taxlaw-2821	698	20	“	"	PUNCT
taxlaw-2821	698	21	l3c	l3c	PROPN
taxlaw-2821	698	22	”	"	PUNCT
taxlaw-2821	698	23	or	or	CCONJ
taxlaw-2821	698	24	“	"	PUNCT
taxlaw-2821	698	25	low	low	ADJ
taxlaw-2821	698	26	-	-	PUNCT
taxlaw-2821	698	27	profit	profit	NOUN
taxlaw-2821	698	28	limited	limited	ADJ
taxlaw-2821	698	29	liability	liability	NOUN
taxlaw-2821	698	30	company	company	NOUN
taxlaw-2821	698	31	”	"	PUNCT
taxlaw-2821	698	32	means	mean	VERB
taxlaw-2821	698	33	a	a	DET
taxlaw-2821	698	34	person	person	NOUN
taxlaw-2821	698	35	organized	organize	VERB
taxlaw-2821	698	36	under	under	ADP
taxlaw-2821	698	37	this	this	DET
taxlaw-2821	698	38	chapter	chapter	NOUN
taxlaw-2821	698	39	that	that	PRON
taxlaw-2821	698	40	is	be	AUX
taxlaw-2821	698	41	organized	organize	VERB
taxlaw-2821	698	42	for	for	ADP
taxlaw-2821	698	43	a	a	DET
taxlaw-2821	698	44	business	business	NOUN
taxlaw-2821	698	45	purpose	purpose	NOUN
taxlaw-2821	698	46	that	that	SCONJ
taxlaw-2821	698	47	satisfies	satisfie	NOUN
taxlaw-2821	698	48	and	and	CCONJ
taxlaw-2821	698	49	is	be	AUX
taxlaw-2821	698	50	at	at	ADV
taxlaw-2821	698	51	all	all	DET
taxlaw-2821	698	52	times	time	NOUN
taxlaw-2821	698	53	operated	operate	VERB
taxlaw-2821	698	54	to	to	PART
taxlaw-2821	698	55	satisfy	satisfy	VERB
taxlaw-2821	698	56	each	each	PRON
taxlaw-2821	698	57	of	of	ADP
taxlaw-2821	698	58	the	the	DET
taxlaw-2821	698	59	following	follow	VERB
taxlaw-2821	698	60	requirements	requirement	NOUN
taxlaw-2821	698	61	:	:	PUNCT
taxlaw-2821	698	62	(	(	PUNCT
taxlaw-2821	698	63	a	a	X
taxlaw-2821	698	64	)	)	PUNCT
taxlaw-2821	698	65	the	the	DET
taxlaw-2821	698	66	company	company	NOUN
taxlaw-2821	698	67	:	:	PUNCT
taxlaw-2821	698	68	(	(	PUNCT
taxlaw-2821	698	69	i	i	NOUN
taxlaw-2821	698	70	)	)	PUNCT
taxlaw-2821	698	71	significantly	significantly	ADV
taxlaw-2821	698	72	furthers	further	VERB
taxlaw-2821	698	73	the	the	DET
taxlaw-2821	698	74	accomplishment	accomplishment	NOUN
taxlaw-2821	698	75	of	of	ADP
taxlaw-2821	698	76	one	one	NUM
taxlaw-2821	698	77	or	or	CCONJ
taxlaw-2821	698	78	more	more	ADV
taxlaw-2821	698	79	charitable	charitable	ADJ
taxlaw-2821	698	80	or	or	CCONJ
taxlaw-2821	698	81	educational	educational	ADJ
taxlaw-2821	698	82	purposes	purpose	NOUN
taxlaw-2821	698	83	within	within	ADP
taxlaw-2821	698	84	the	the	DET
taxlaw-2821	698	85	meaning	meaning	NOUN
taxlaw-2821	698	86	of	of	ADP
taxlaw-2821	698	87	section	section	NOUN
taxlaw-2821	698	88	170(c)(2)(b	170(c)(2)(b	PROPN
taxlaw-2821	698	89	)	)	PUNCT
taxlaw-2821	698	90	of	of	ADP
taxlaw-2821	698	91	the	the	DET
taxlaw-2821	698	92	internal	internal	ADJ
taxlaw-2821	698	93	revenue	revenue	NOUN
taxlaw-2821	698	94	code	code	NOUN
taxlaw-2821	698	95	of	of	ADP
taxlaw-2821	698	96	1986	1986	NUM
taxlaw-2821	698	97	,	,	PUNCT
taxlaw-2821	698	98	26	26	NUM
taxlaw-2821	698	99	u.s.c	u.s.c	ADJ
taxlaw-2821	698	100	.	.	PUNCT
taxlaw-2821	699	1	§	§	PROPN
taxlaw-2821	699	2	170(c)(2)(b	170(c)(2)(b	PROPN
taxlaw-2821	699	3	)	)	PUNCT
taxlaw-2821	699	4	;	;	PUNCT
taxlaw-2821	699	5	and	and	CCONJ
taxlaw-2821	699	6	(	(	PUNCT
taxlaw-2821	699	7	ii	ii	NOUN
taxlaw-2821	699	8	)	)	PUNCT
taxlaw-2821	699	9	would	would	AUX
taxlaw-2821	699	10	not	not	PART
taxlaw-2821	699	11	have	have	AUX
taxlaw-2821	699	12	been	be	AUX
taxlaw-2821	699	13	formed	form	VERB
taxlaw-2821	699	14	but	but	CCONJ
taxlaw-2821	699	15	for	for	ADP
taxlaw-2821	699	16	the	the	DET
taxlaw-2821	699	17	company	company	NOUN
taxlaw-2821	699	18	's	's	PART
taxlaw-2821	699	19	relationship	relationship	NOUN
taxlaw-2821	699	20	to	to	ADP
taxlaw-2821	699	21	the	the	DET
taxlaw-2821	699	22	accomplishment	accomplishment	NOUN
taxlaw-2821	699	23	of	of	ADP
taxlaw-2821	699	24	charitable	charitable	ADJ
taxlaw-2821	699	25	or	or	CCONJ
taxlaw-2821	699	26	educational	educational	ADJ
taxlaw-2821	699	27	purposes	purpose	NOUN
taxlaw-2821	699	28	.	.	PUNCT
taxlaw-2821	700	1	(	(	PUNCT
taxlaw-2821	700	2	b	b	X
taxlaw-2821	700	3	)	)	PUNCT
taxlaw-2821	700	4	no	no	DET
taxlaw-2821	700	5	significant	significant	ADJ
taxlaw-2821	700	6	purpose	purpose	NOUN
taxlaw-2821	700	7	of	of	ADP
taxlaw-2821	700	8	the	the	DET
taxlaw-2821	700	9	company	company	NOUN
taxlaw-2821	700	10	is	be	AUX
taxlaw-2821	700	11	the	the	DET
taxlaw-2821	700	12	production	production	NOUN
taxlaw-2821	700	13	of	of	ADP
taxlaw-2821	700	14	income	income	NOUN
taxlaw-2821	700	15	or	or	CCONJ
taxlaw-2821	700	16	the	the	DET
taxlaw-2821	700	17	appreciation	appreciation	NOUN
taxlaw-2821	700	18	of	of	ADP
taxlaw-2821	700	19	property	property	NOUN
taxlaw-2821	700	20	;	;	PUNCT
taxlaw-2821	700	21	provided	provide	VERB
taxlaw-2821	700	22	,	,	PUNCT
taxlaw-2821	700	23	however	however	ADV
taxlaw-2821	700	24	,	,	PUNCT
taxlaw-2821	700	25	that	that	SCONJ
taxlaw-2821	700	26	the	the	DET
taxlaw-2821	700	27	fact	fact	NOUN
taxlaw-2821	700	28	that	that	SCONJ
taxlaw-2821	700	29	a	a	DET
taxlaw-2821	700	30	person	person	NOUN
taxlaw-2821	700	31	produces	produce	VERB
taxlaw-2821	700	32	significant	significant	ADJ
taxlaw-2821	700	33	income	income	NOUN
taxlaw-2821	700	34	or	or	CCONJ
taxlaw-2821	700	35	capital	capital	NOUN
taxlaw-2821	700	36	appreciation	appreciation	NOUN
taxlaw-2821	700	37	shall	shall	AUX
taxlaw-2821	700	38	not	not	PART
taxlaw-2821	700	39	,	,	PUNCT
taxlaw-2821	700	40	in	in	ADP
taxlaw-2821	700	41	the	the	DET
taxlaw-2821	700	42	absence	absence	NOUN
taxlaw-2821	700	43	of	of	ADP
taxlaw-2821	700	44	other	other	ADJ
taxlaw-2821	700	45	factors	factor	NOUN
taxlaw-2821	700	46	,	,	PUNCT
taxlaw-2821	700	47	be	be	AUX
taxlaw-2821	700	48	conclusive	conclusive	ADJ
taxlaw-2821	700	49	evidence	evidence	NOUN
taxlaw-2821	700	50	of	of	ADP
taxlaw-2821	700	51	a	a	DET
taxlaw-2821	700	52	significant	significant	ADJ
taxlaw-2821	700	53	purpose	purpose	NOUN
taxlaw-2821	700	54	involving	involve	VERB
taxlaw-2821	700	55	the	the	DET
taxlaw-2821	700	56	production	production	NOUN
taxlaw-2821	700	57	of	of	ADP
taxlaw-2821	700	58	income	income	NOUN
taxlaw-2821	700	59	or	or	CCONJ
taxlaw-2821	700	60	the	the	DET
taxlaw-2821	700	61	appreciation	appreciation	NOUN
taxlaw-2821	700	62	of	of	ADP
taxlaw-2821	700	63	property	property	NOUN
taxlaw-2821	700	64	.	.	PUNCT
taxlaw-2821	701	1	(	(	PUNCT
taxlaw-2821	701	2	c	c	X
taxlaw-2821	701	3	)	)	PUNCT
taxlaw-2821	701	4	no	no	DET
taxlaw-2821	701	5	purpose	purpose	NOUN
taxlaw-2821	701	6	of	of	ADP
taxlaw-2821	701	7	the	the	DET
taxlaw-2821	701	8	company	company	NOUN
taxlaw-2821	701	9	is	be	AUX
taxlaw-2821	701	10	to	to	PART
taxlaw-2821	701	11	accomplish	accomplish	VERB
taxlaw-2821	701	12	one	one	NUM
taxlaw-2821	701	13	or	or	CCONJ
taxlaw-2821	701	14	more	more	ADV
taxlaw-2821	701	15	political	political	ADJ
taxlaw-2821	701	16	or	or	CCONJ
taxlaw-2821	701	17	legislative	legislative	ADJ
taxlaw-2821	701	18	purposes	purpose	NOUN
taxlaw-2821	701	19	within	within	ADP
taxlaw-2821	701	20	the	the	DET
taxlaw-2821	701	21	meaning	meaning	NOUN
taxlaw-2821	701	22	of	of	ADP
taxlaw-2821	701	23	section	section	NOUN
taxlaw-2821	701	24	170(c)(2)(d	170(c)(2)(d	NUM
taxlaw-2821	701	25	)	)	PUNCT
taxlaw-2821	701	26	of	of	ADP
taxlaw-2821	701	27	the	the	DET
taxlaw-2821	701	28	internal	internal	ADJ
taxlaw-2821	701	29	revenue	revenue	NOUN
taxlaw-2821	701	30	code	code	NOUN
taxlaw-2821	701	31	of	of	ADP
taxlaw-2821	701	32	1986	1986	NUM
taxlaw-2821	701	33	,	,	PUNCT
taxlaw-2821	701	34	26	26	NUM
taxlaw-2821	701	35	u.s.c	u.s.c	ADJ
taxlaw-2821	701	36	.	.	PUNCT
taxlaw-2821	702	1	§	§	PROPN
taxlaw-2821	702	2	170(c)(2)(d	170(c)(2)(d	PROPN
taxlaw-2821	702	3	)	)	PUNCT
taxlaw-2821	702	4	.	.	PUNCT
taxlaw-2821	703	1	(	(	PUNCT
taxlaw-2821	703	2	d	d	X
taxlaw-2821	703	3	)	)	PUNCT
taxlaw-2821	703	4	if	if	SCONJ
taxlaw-2821	703	5	a	a	DET
taxlaw-2821	703	6	company	company	NOUN
taxlaw-2821	703	7	that	that	PRON
taxlaw-2821	703	8	met	meet	VERB
taxlaw-2821	703	9	the	the	DET
taxlaw-2821	703	10	definition	definition	NOUN
taxlaw-2821	703	11	of	of	ADP
taxlaw-2821	703	12	this	this	DET
taxlaw-2821	703	13	subdivision	subdivision	NOUN
taxlaw-2821	703	14	(	(	PUNCT
taxlaw-2821	703	15	27	27	NUM
taxlaw-2821	703	16	)	)	PUNCT
taxlaw-2821	703	17	at	at	ADP
taxlaw-2821	703	18	its	its	PRON
taxlaw-2821	703	19	formation	formation	NOUN
taxlaw-2821	703	20	at	at	ADP
taxlaw-2821	703	21	any	any	DET
taxlaw-2821	703	22	time	time	NOUN
taxlaw-2821	703	23	ceases	cease	VERB
taxlaw-2821	703	24	to	to	PART
taxlaw-2821	703	25	satisfy	satisfy	VERB
taxlaw-2821	703	26	any	any	DET
taxlaw-2821	703	27	one	one	NUM
taxlaw-2821	703	28	of	of	ADP
taxlaw-2821	703	29	the	the	DET
taxlaw-2821	703	30	requirements	requirement	NOUN
taxlaw-2821	703	31	,	,	PUNCT
taxlaw-2821	703	32	it	it	PRON
taxlaw-2821	703	33	shall	shall	AUX
taxlaw-2821	703	34	immediately	immediately	ADV
taxlaw-2821	703	35	cease	cease	VERB
taxlaw-2821	703	36	to	to	PART
taxlaw-2821	703	37	be	be	AUX
taxlaw-2821	703	38	a	a	DET
taxlaw-2821	703	39	low	low	ADJ
taxlaw-2821	703	40	-	-	PUNCT
taxlaw-2821	703	41	profit	profit	NOUN
taxlaw-2821	703	42	limited	limited	ADJ
taxlaw-2821	703	43	liability	liability	NOUN
taxlaw-2821	703	44	company	company	NOUN
taxlaw-2821	703	45	,	,	PUNCT
taxlaw-2821	703	46	but	but	CCONJ
taxlaw-2821	703	47	by	by	ADP
taxlaw-2821	703	48	continuing	continue	VERB
taxlaw-2821	703	49	to	to	PART
taxlaw-2821	703	50	meet	meet	VERB
taxlaw-2821	703	51	all	all	DET
taxlaw-2821	703	52	the	the	DET
taxlaw-2821	703	53	other	other	ADJ
taxlaw-2821	703	54	requirements	requirement	NOUN
taxlaw-2821	703	55	of	of	ADP
taxlaw-2821	703	56	this	this	DET
taxlaw-2821	703	57	chapter	chapter	NOUN
taxlaw-2821	703	58	,	,	PUNCT
taxlaw-2821	703	59	will	will	AUX
taxlaw-2821	703	60	continue	continue	VERB
taxlaw-2821	703	61	to	to	PART
taxlaw-2821	703	62	exist	exist	VERB
taxlaw-2821	703	63	as	as	ADP
taxlaw-2821	703	64	a	a	DET
taxlaw-2821	703	65	limited	limited	ADJ
taxlaw-2821	703	66	liability	liability	NOUN
taxlaw-2821	703	67	company	company	NOUN
taxlaw-2821	703	68	.	.	PUNCT
taxlaw-2821	704	1	the	the	DET
taxlaw-2821	704	2	name	name	NOUN
taxlaw-2821	704	3	of	of	ADP
taxlaw-2821	704	4	the	the	DET
taxlaw-2821	704	5	company	company	NOUN
taxlaw-2821	704	6	must	must	AUX
taxlaw-2821	704	7	be	be	AUX
taxlaw-2821	704	8	changed	change	VERB
taxlaw-2821	704	9	to	to	PART
taxlaw-2821	704	10	be	be	AUX
taxlaw-2821	704	11	in	in	ADP
taxlaw-2821	704	12	conformance	conformance	NOUN
taxlaw-2821	704	13	with	with	ADP
taxlaw-2821	704	14	subsection	subsection	NOUN
taxlaw-2821	704	15	3005(a	3005(a	NOUN
taxlaw-2821	704	16	)	)	PUNCT
taxlaw-2821	704	17	228	228	NUM
taxlaw-2821	705	1	i	i	PRON
taxlaw-2821	705	2	d.	d.	PROPN
taxlaw-2821	705	3	229	229	NUM
taxlaw-2821	705	4	robert	robert	PROPN
taxlaw-2821	705	5	lang	lang	PROPN
taxlaw-2821	705	6	,	,	PUNCT
taxlaw-2821	705	7	americans	americans	PROPN
taxlaw-2821	705	8	for	for	ADP
taxlaw-2821	705	9	community	community	NOUN
taxlaw-2821	705	10	development	development	NOUN
taxlaw-2821	705	11	,	,	PUNCT
taxlaw-2821	705	12	the	the	DET
taxlaw-2821	705	13	l3c	l3c	NOUN
taxlaw-2821	705	14	–	–	PUNCT
taxlaw-2821	705	15	background	background	NOUN
taxlaw-2821	705	16	and	and	CCONJ
taxlaw-2821	705	17	legislative	legislative	ADJ
taxlaw-2821	705	18	issues	issue	NOUN
taxlaw-2821	705	19	5	5	NUM
taxlaw-2821	705	20	,	,	PUNCT
taxlaw-2821	705	21	(	(	PUNCT
taxlaw-2821	705	22	2009	2009	NUM
taxlaw-2821	705	23	)	)	PUNCT
taxlaw-2821	705	24	,	,	PUNCT
taxlaw-2821	705	25	available	available	ADJ
taxlaw-2821	705	26	at	at	ADP
taxlaw-2821	705	27	http://www.americansforcommunitydevelopment.org	http://www.americansforcommunitydevelopment.org	PROPN
taxlaw-2821	705	28	(	(	PUNCT
taxlaw-2821	705	29	“	"	PUNCT
taxlaw-2821	705	30	because	because	SCONJ
taxlaw-2821	705	31	it	it	PRON
taxlaw-2821	705	32	is	be	AUX
taxlaw-2821	705	33	a	a	DET
taxlaw-2821	705	34	variant	variant	ADJ
taxlaw-2821	705	35	form	form	NOUN
taxlaw-2821	705	36	of	of	ADP
taxlaw-2821	705	37	llc	llc	PROPN
taxlaw-2821	705	38	,	,	PUNCT
taxlaw-2821	705	39	the	the	DET
taxlaw-2821	705	40	l3c	l3c	NOUN
taxlaw-2821	705	41	is	be	AUX
taxlaw-2821	705	42	now	now	ADV
taxlaw-2821	705	43	legal	legal	ADJ
taxlaw-2821	705	44	in	in	ADP
taxlaw-2821	705	45	all	all	DET
taxlaw-2821	705	46	50	50	NUM
taxlaw-2821	705	47	states	state	NOUN
taxlaw-2821	705	48	as	as	ADP
taxlaw-2821	705	49	a	a	DET
taxlaw-2821	705	50	result	result	NOUN
taxlaw-2821	705	51	of	of	ADP
taxlaw-2821	705	52	legislation	legislation	NOUN
taxlaw-2821	705	53	signed	sign	VERB
taxlaw-2821	705	54	into	into	ADP
taxlaw-2821	705	55	law	law	NOUN
taxlaw-2821	705	56	in	in	ADP
taxlaw-2821	705	57	vermont	vermont	PROPN
taxlaw-2821	705	58	in	in	ADP
taxlaw-2821	705	59	april	april	PROPN
taxlaw-2821	705	60	2008	2008	NUM
taxlaw-2821	705	61	,	,	PUNCT
taxlaw-2821	705	62	michigan	michigan	PROPN
taxlaw-2821	705	63	in	in	ADP
taxlaw-2821	705	64	january	january	PROPN
taxlaw-2821	705	65	2009	2009	NUM
taxlaw-2821	705	66	,	,	PUNCT
taxlaw-2821	705	67	the	the	DET
taxlaw-2821	705	68	crow	crow	NOUN
taxlaw-2821	705	69	indian	indian	PROPN
taxlaw-2821	705	70	nation	nation	NOUN
taxlaw-2821	705	71	in	in	ADP
taxlaw-2821	705	72	january	january	PROPN
taxlaw-2821	705	73	2009	2009	NUM
taxlaw-2821	705	74	,	,	PUNCT
taxlaw-2821	705	75	wyoming	wyome	VERB
taxlaw-2821	705	76	in	in	ADP
taxlaw-2821	705	77	february	february	PROPN
taxlaw-2821	705	78	2009	2009	NUM
taxlaw-2821	705	79	,	,	PUNCT
taxlaw-2821	705	80	utah	utah	PROPN
taxlaw-2821	705	81	in	in	ADP
taxlaw-2821	705	82	march	march	PROPN
taxlaw-2821	705	83	2009	2009	NUM
taxlaw-2821	705	84	,	,	PUNCT
taxlaw-2821	705	85	the	the	DET
taxlaw-2821	705	86	oglala	oglala	NOUN
taxlaw-2821	705	87	sioux	sioux	NOUN
taxlaw-2821	705	88	in	in	ADP
taxlaw-2821	705	89	july	july	PROPN
taxlaw-2821	705	90	2009	2009	NUM
taxlaw-2821	705	91	,	,	PUNCT
taxlaw-2821	705	92	illinois	illinois	PROPN
taxlaw-2821	705	93	in	in	ADP
taxlaw-2821	705	94	august	august	PROPN
taxlaw-2821	705	95	2009	2009	NUM
taxlaw-2821	705	96	,	,	PUNCT
taxlaw-2821	705	97	maine	maine	NOUN
taxlaw-2821	705	98	in	in	ADP
taxlaw-2821	705	99	april	april	PROPN
taxlaw-2821	705	100	2010	2010	NUM
taxlaw-2821	705	101	,	,	PUNCT
taxlaw-2821	705	102	louisiana	louisiana	PROPN
taxlaw-2821	705	103	in	in	ADP
taxlaw-2821	705	104	june	june	PROPN
taxlaw-2821	705	105	2010	2010	NUM
taxlaw-2821	705	106	,	,	PUNCT
taxlaw-2821	705	107	north	north	PROPN
taxlaw-2821	705	108	carolina	carolina	PROPN
taxlaw-2821	705	109	in	in	ADP
taxlaw-2821	705	110	august	august	PROPN
taxlaw-2821	705	111	2010	2010	NUM
taxlaw-2821	705	112	and	and	CCONJ
taxlaw-2821	705	113	rhode	rhode	PROPN
taxlaw-2821	705	114	island	island	NOUN
taxlaw-2821	705	115	in	in	ADP
taxlaw-2821	705	116	june	june	PROPN
taxlaw-2821	705	117	2011	2011	NUM
taxlaw-2821	705	118	.	.	PUNCT
taxlaw-2821	706	1	an	an	DET
taxlaw-2821	706	2	l3c	l3c	NOUN
taxlaw-2821	706	3	from	from	ADP
taxlaw-2821	706	4	any	any	PRON
taxlaw-2821	706	5	of	of	ADP
taxlaw-2821	706	6	these	these	DET
taxlaw-2821	706	7	states	state	NOUN
taxlaw-2821	706	8	,	,	PUNCT
taxlaw-2821	706	9	like	like	ADP
taxlaw-2821	706	10	a	a	DET
taxlaw-2821	706	11	delaware	delaware	PROPN
taxlaw-2821	706	12	corporation	corporation	NOUN
taxlaw-2821	706	13	,	,	PUNCT
taxlaw-2821	706	14	can	can	AUX
taxlaw-2821	706	15	be	be	AUX
taxlaw-2821	706	16	used	use	VERB
taxlaw-2821	706	17	anywhere	anywhere	ADV
taxlaw-2821	706	18	.	.	PUNCT
taxlaw-2821	707	1	the	the	DET
taxlaw-2821	707	2	l3c	l3c	PROPN
taxlaw-2821	707	3	bill	bill	NOUN
taxlaw-2821	707	4	is	be	AUX
taxlaw-2821	707	5	now	now	ADV
taxlaw-2821	707	6	active	active	ADJ
taxlaw-2821	707	7	in	in	ADP
taxlaw-2821	707	8	the	the	DET
taxlaw-2821	707	9	legislatures	legislature	NOUN
taxlaw-2821	707	10	of	of	ADP
taxlaw-2821	707	11	many	many	ADJ
taxlaw-2821	707	12	states	state	NOUN
taxlaw-2821	707	13	.	.	PUNCT
taxlaw-2821	707	14	”	"	PUNCT
taxlaw-2821	707	15	)	)	PUNCT
taxlaw-2821	707	16	.	.	PUNCT
taxlaw-2821	708	1	230	230	NUM
taxlaw-2821	708	2	intersector	intersector	NOUN
taxlaw-2821	708	3	partners	partner	NOUN
taxlaw-2821	708	4	,	,	PUNCT
taxlaw-2821	708	5	l3c	l3c	PROPN
taxlaw-2821	708	6	,	,	PUNCT
taxlaw-2821	708	7	l3c	l3c	PROPN
taxlaw-2821	708	8	tally	tally	NOUN
taxlaw-2821	708	9	,	,	PUNCT
taxlaw-2821	708	10	http://www.intersectorl3c.com/l3c_tally.html	http://www.intersectorl3c.com/l3c_tally.html	PROPN
taxlaw-2821	708	11	(	(	PUNCT
taxlaw-2821	708	12	last	last	ADV
taxlaw-2821	708	13	visited	visit	VERB
taxlaw-2821	708	14	nov	nov	PROPN
taxlaw-2821	708	15	.	.	PROPN
taxlaw-2821	708	16	6	6	NUM
taxlaw-2821	708	17	,	,	PUNCT
taxlaw-2821	708	18	2013	2013	NUM
taxlaw-2821	708	19	)	)	PUNCT
taxlaw-2821	708	20	.	.	PUNCT
taxlaw-2821	709	1	231id	231id	NOUN
taxlaw-2821	709	2	.	.	PUNCT
taxlaw-2821	710	1	232vermont	232vermont	PROPN
taxlaw-2821	710	2	secretary	secretary	PROPN
taxlaw-2821	710	3	of	of	ADP
taxlaw-2821	710	4	state	state	PROPN
taxlaw-2821	710	5	,	,	PUNCT
taxlaw-2821	710	6	low	low	ADJ
taxlaw-2821	710	7	-	-	PUNCT
taxlaw-2821	710	8	profit	profit	NOUN
taxlaw-2821	710	9	limited	limited	ADJ
taxlaw-2821	710	10	liability	liability	NOUN
taxlaw-2821	710	11	company	company	NOUN
taxlaw-2821	710	12	,	,	PUNCT
taxlaw-2821	710	13	http://www.sec.state.vt.us/corps/dobiz/llc/llc_l3c.htm	http://www.sec.state.vt.us/corps/dobiz/llc/llc_l3c.htm	PROPN
taxlaw-2821	710	14	(	(	PUNCT
taxlaw-2821	710	15	last	last	ADV
taxlaw-2821	710	16	visited	visit	VERB
taxlaw-2821	710	17	nov	nov	PROPN
taxlaw-2821	710	18	.	.	PROPN
taxlaw-2821	710	19	6	6	NUM
taxlaw-2821	710	20	,	,	PUNCT
taxlaw-2821	710	21	2013	2013	NUM
taxlaw-2821	710	22	)	)	PUNCT
taxlaw-2821	710	23	.	.	PUNCT
taxlaw-2821	711	1	2013	2013	NUM
taxlaw-2821	711	2	]	]	PUNCT
taxlaw-2821	712	1	designing	design	VERB
taxlaw-2821	712	2	a	a	DET
taxlaw-2821	712	3	legal	legal	ADJ
taxlaw-2821	712	4	vehicle	vehicle	NOUN
taxlaw-2821	712	5	for	for	ADP
taxlaw-2821	712	6	social	social	ADJ
taxlaw-2821	712	7	enterprises	enterprise	NOUN
taxlaw-2821	712	8	:	:	PUNCT
taxlaw-2821	712	9	129	129	NUM
taxlaw-2821	712	10	an	an	DET
taxlaw-2821	712	11	issue	issue	NOUN
taxlaw-2821	712	12	spotting	spot	VERB
taxlaw-2821	712	13	exercise	exercise	NOUN
taxlaw-2821	712	14	of	of	ADP
taxlaw-2821	712	15	this	this	DET
taxlaw-2821	712	16	title.233	title.233	NOUN
taxlaw-2821	712	17	thus	thus	ADV
taxlaw-2821	712	18	,	,	PUNCT
taxlaw-2821	712	19	l3cs	l3cs	PUNCT
taxlaw-2821	712	20	can	can	AUX
taxlaw-2821	712	21	be	be	AUX
taxlaw-2821	712	22	characterized	characterize	VERB
taxlaw-2821	712	23	as	as	ADP
taxlaw-2821	712	24	twofold	twofold	ADP
taxlaw-2821	712	25	hybrid	hybrid	ADJ
taxlaw-2821	712	26	entities	entity	NOUN
taxlaw-2821	712	27	.	.	PUNCT
taxlaw-2821	713	1	first	first	ADV
taxlaw-2821	713	2	,	,	PUNCT
taxlaw-2821	713	3	they	they	PRON
taxlaw-2821	713	4	inherently	inherently	ADV
taxlaw-2821	713	5	further	far	ADV
taxlaw-2821	713	6	a	a	DET
taxlaw-2821	713	7	double	double	ADJ
taxlaw-2821	713	8	bottom	bottom	ADJ
taxlaw-2821	713	9	line	line	NOUN
taxlaw-2821	713	10	:	:	PUNCT
taxlaw-2821	713	11	they	they	PRON
taxlaw-2821	713	12	must	must	AUX
taxlaw-2821	713	13	be	be	AUX
taxlaw-2821	713	14	organized	organize	VERB
taxlaw-2821	713	15	for	for	ADP
taxlaw-2821	713	16	a	a	DET
taxlaw-2821	713	17	business	business	NOUN
taxlaw-2821	713	18	purpose	purpose	NOUN
taxlaw-2821	713	19	that	that	PRON
taxlaw-2821	713	20	significantly	significantly	ADV
taxlaw-2821	713	21	leads	lead	VERB
taxlaw-2821	713	22	to	to	ADP
taxlaw-2821	713	23	the	the	DET
taxlaw-2821	713	24	accomplishment	accomplishment	NOUN
taxlaw-2821	713	25	of	of	ADP
taxlaw-2821	713	26	a	a	DET
taxlaw-2821	713	27	charitable	charitable	ADJ
taxlaw-2821	713	28	or	or	CCONJ
taxlaw-2821	713	29	educational	educational	ADJ
taxlaw-2821	713	30	outcome	outcome	NOUN
taxlaw-2821	713	31	.	.	PUNCT
taxlaw-2821	714	1	second	second	ADV
taxlaw-2821	714	2	,	,	PUNCT
taxlaw-2821	714	3	the	the	DET
taxlaw-2821	714	4	entity	entity	NOUN
taxlaw-2821	714	5	aims	aim	VERB
taxlaw-2821	714	6	at	at	ADP
taxlaw-2821	714	7	combining	combine	VERB
taxlaw-2821	714	8	traditional	traditional	ADJ
taxlaw-2821	714	9	investments	investment	NOUN
taxlaw-2821	714	10	with	with	ADP
taxlaw-2821	714	11	donation	donation	NOUN
taxlaw-2821	714	12	funds	fund	NOUN
taxlaw-2821	714	13	.	.	PUNCT
taxlaw-2821	715	1	2	2	X
taxlaw-2821	715	2	.	.	X
taxlaw-2821	715	3	the	the	DET
taxlaw-2821	715	4	statutory	statutory	ADJ
taxlaw-2821	715	5	balance	balance	NOUN
taxlaw-2821	715	6	between	between	ADP
taxlaw-2821	715	7	conflicting	conflict	VERB
taxlaw-2821	715	8	bottom	bottom	ADJ
taxlaw-2821	715	9	lines	line	NOUN
taxlaw-2821	715	10	,	,	PUNCT
taxlaw-2821	715	11	an	an	DET
taxlaw-2821	715	12	answer	answer	NOUN
taxlaw-2821	715	13	to	to	ADP
taxlaw-2821	715	14	the	the	DET
taxlaw-2821	715	15	governance	governance	NOUN
taxlaw-2821	715	16	challenge	challenge	VERB
taxlaw-2821	715	17	the	the	DET
taxlaw-2821	715	18	hybrid	hybrid	NOUN
taxlaw-2821	715	19	l3c	l3c	NOUN
taxlaw-2821	715	20	aims	aim	VERB
taxlaw-2821	715	21	at	at	ADP
taxlaw-2821	715	22	reconciling	reconcile	VERB
taxlaw-2821	715	23	paradigms	paradigm	NOUN
taxlaw-2821	715	24	that	that	PRON
taxlaw-2821	715	25	are	be	AUX
taxlaw-2821	715	26	inherently	inherently	ADV
taxlaw-2821	715	27	conflicting	conflicting	ADJ
taxlaw-2821	715	28	:	:	PUNCT
taxlaw-2821	715	29	the	the	DET
taxlaw-2821	715	30	for	for	ADP
taxlaw-2821	715	31	-	-	PUNCT
taxlaw-2821	715	32	profit	profit	NOUN
taxlaw-2821	715	33	value	value	NOUN
taxlaw-2821	715	34	maximization	maximization	NOUN
taxlaw-2821	715	35	quest	quest	NOUN
taxlaw-2821	715	36	and	and	CCONJ
taxlaw-2821	715	37	the	the	DET
taxlaw-2821	715	38	tax	tax	NOUN
taxlaw-2821	715	39	-	-	PUNCT
taxlaw-2821	715	40	exempt	exempt	ADJ
taxlaw-2821	715	41	charitable	charitable	ADJ
taxlaw-2821	715	42	mission	mission	NOUN
taxlaw-2821	715	43	.	.	PUNCT
taxlaw-2821	716	1	fiduciary	fiduciary	ADJ
taxlaw-2821	716	2	duties	duty	NOUN
taxlaw-2821	716	3	of	of	ADP
taxlaw-2821	716	4	directors	director	NOUN
taxlaw-2821	716	5	operating	operate	VERB
taxlaw-2821	716	6	in	in	ADP
taxlaw-2821	716	7	these	these	DET
taxlaw-2821	716	8	two	two	NUM
taxlaw-2821	716	9	worlds	world	NOUN
taxlaw-2821	716	10	are	be	AUX
taxlaw-2821	716	11	wildly	wildly	ADV
taxlaw-2821	716	12	different	different	ADJ
taxlaw-2821	716	13	,	,	PUNCT
taxlaw-2821	716	14	notably	notably	ADV
taxlaw-2821	716	15	because	because	SCONJ
taxlaw-2821	716	16	nonprofit	nonprofit	ADJ
taxlaw-2821	716	17	directors	director	NOUN
taxlaw-2821	716	18	are	be	AUX
taxlaw-2821	716	19	focused	focus	VERB
taxlaw-2821	716	20	principally	principally	ADV
taxlaw-2821	716	21	on	on	ADP
taxlaw-2821	716	22	the	the	DET
taxlaw-2821	716	23	success	success	NOUN
taxlaw-2821	716	24	of	of	ADP
taxlaw-2821	716	25	the	the	DET
taxlaw-2821	716	26	charitable	charitable	ADJ
taxlaw-2821	716	27	mission	mission	NOUN
taxlaw-2821	716	28	and	and	CCONJ
taxlaw-2821	716	29	do	do	AUX
taxlaw-2821	716	30	not	not	PART
taxlaw-2821	716	31	seek	seek	VERB
taxlaw-2821	716	32	mere	mere	ADJ
taxlaw-2821	716	33	profit	profit	NOUN
taxlaw-2821	716	34	maximization.234	maximization.234	ADJ
taxlaw-2821	716	35	to	to	PART
taxlaw-2821	716	36	avoid	avoid	VERB
taxlaw-2821	716	37	this	this	DET
taxlaw-2821	716	38	conflict	conflict	NOUN
taxlaw-2821	716	39	,	,	PUNCT
taxlaw-2821	716	40	where	where	SCONJ
taxlaw-2821	716	41	either	either	CCONJ
taxlaw-2821	716	42	the	the	DET
taxlaw-2821	716	43	board	board	NOUN
taxlaw-2821	716	44	is	be	AUX
taxlaw-2821	716	45	paralyzed	paralyze	VERB
taxlaw-2821	716	46	or	or	CCONJ
taxlaw-2821	716	47	is	be	AUX
taxlaw-2821	716	48	granted	grant	VERB
taxlaw-2821	716	49	so	so	ADV
taxlaw-2821	716	50	much	much	ADJ
taxlaw-2821	716	51	deference	deference	NOUN
taxlaw-2821	716	52	as	as	SCONJ
taxlaw-2821	716	53	to	to	PART
taxlaw-2821	716	54	allow	allow	VERB
taxlaw-2821	716	55	departure	departure	NOUN
taxlaw-2821	716	56	from	from	ADP
taxlaw-2821	716	57	the	the	DET
taxlaw-2821	716	58	charitable	charitable	ADJ
taxlaw-2821	716	59	purpose	purpose	NOUN
taxlaw-2821	716	60	–	–	PUNCT
taxlaw-2821	716	61	which	which	PRON
taxlaw-2821	716	62	is	be	AUX
taxlaw-2821	716	63	exactly	exactly	ADV
taxlaw-2821	716	64	the	the	DET
taxlaw-2821	716	65	concern	concern	NOUN
taxlaw-2821	716	66	with	with	ADP
taxlaw-2821	716	67	the	the	DET
taxlaw-2821	716	68	benefit	benefit	NOUN
taxlaw-2821	716	69	corporation	corporation	NOUN
taxlaw-2821	716	70	–	–	PUNCT
taxlaw-2821	716	71	the	the	DET
taxlaw-2821	716	72	statute	statute	NOUN
taxlaw-2821	716	73	itself	itself	PRON
taxlaw-2821	716	74	strikes	strike	VERB
taxlaw-2821	716	75	the	the	DET
taxlaw-2821	716	76	balance	balance	NOUN
taxlaw-2821	716	77	in	in	ADP
taxlaw-2821	716	78	favor	favor	NOUN
taxlaw-2821	716	79	of	of	ADP
taxlaw-2821	716	80	the	the	DET
taxlaw-2821	716	81	charitable	charitable	ADJ
taxlaw-2821	716	82	purposes.235	purposes.235	NOUN
taxlaw-2821	716	83	indeed	indeed	ADV
taxlaw-2821	716	84	,	,	PUNCT
taxlaw-2821	716	85	the	the	DET
taxlaw-2821	716	86	l3c	l3c	NOUN
taxlaw-2821	716	87	must	must	AUX
taxlaw-2821	716	88	significantly	significantly	ADV
taxlaw-2821	716	89	further	further	VERB
taxlaw-2821	716	90	a	a	DET
taxlaw-2821	716	91	charitable	charitable	ADJ
taxlaw-2821	716	92	purpose,236	purpose,236	NOUN
taxlaw-2821	716	93	and	and	CCONJ
taxlaw-2821	716	94	no	no	DET
taxlaw-2821	716	95	significant	significant	ADJ
taxlaw-2821	716	96	purpose	purpose	NOUN
taxlaw-2821	716	97	must	must	AUX
taxlaw-2821	716	98	be	be	AUX
taxlaw-2821	716	99	the	the	DET
taxlaw-2821	716	100	production	production	NOUN
taxlaw-2821	716	101	of	of	ADP
taxlaw-2821	716	102	income.237	income.237	PRON
taxlaw-2821	716	103	hence	hence	ADV
taxlaw-2821	716	104	,	,	PUNCT
taxlaw-2821	716	105	although	although	SCONJ
taxlaw-2821	716	106	the	the	DET
taxlaw-2821	716	107	l3c	l3c	NOUN
taxlaw-2821	716	108	can	can	AUX
taxlaw-2821	716	109	distribute	distribute	VERB
taxlaw-2821	716	110	profits	profit	NOUN
taxlaw-2821	716	111	,	,	PUNCT
taxlaw-2821	716	112	its	its	PRON
taxlaw-2821	716	113	primary	primary	ADJ
taxlaw-2821	716	114	objective	objective	NOUN
taxlaw-2821	716	115	must	must	AUX
taxlaw-2821	716	116	be	be	AUX
taxlaw-2821	716	117	to	to	PART
taxlaw-2821	716	118	accomplish	accomplish	VERB
taxlaw-2821	716	119	its	its	PRON
taxlaw-2821	716	120	social	social	ADJ
taxlaw-2821	716	121	purpose	purpose	NOUN
taxlaw-2821	716	122	through	through	ADP
taxlaw-2821	716	123	the	the	DET
taxlaw-2821	716	124	conduct	conduct	NOUN
taxlaw-2821	716	125	of	of	ADP
taxlaw-2821	716	126	its	its	PRON
taxlaw-2821	716	127	business	business	NOUN
taxlaw-2821	716	128	.	.	PUNCT
taxlaw-2821	717	1	this	this	DET
taxlaw-2821	717	2	statutory	statutory	ADJ
taxlaw-2821	717	3	prioritization	prioritization	NOUN
taxlaw-2821	717	4	of	of	ADP
taxlaw-2821	717	5	the	the	DET
taxlaw-2821	717	6	social	social	ADJ
taxlaw-2821	717	7	mission	mission	NOUN
taxlaw-2821	717	8	thus	thus	ADV
taxlaw-2821	717	9	goes	go	VERB
taxlaw-2821	717	10	beyond	beyond	ADP
taxlaw-2821	717	11	mere	mere	ADJ
taxlaw-2821	717	12	contractual	contractual	ADJ
taxlaw-2821	717	13	arrangements	arrangement	NOUN
taxlaw-2821	717	14	by	by	ADP
taxlaw-2821	717	15	transforming	transform	VERB
taxlaw-2821	717	16	directors	director	NOUN
taxlaw-2821	717	17	’	'	PUNCT
taxlaw-2821	717	18	fiduciary	fiduciary	ADJ
taxlaw-2821	717	19	duties.238	duties.238	NOUN
taxlaw-2821	717	20	further	far	ADV
taxlaw-2821	717	21	,	,	PUNCT
taxlaw-2821	717	22	in	in	ADP
taxlaw-2821	717	23	comparison	comparison	NOUN
taxlaw-2821	717	24	with	with	ADP
taxlaw-2821	717	25	for	for	ADP
taxlaw-2821	717	26	-	-	PUNCT
taxlaw-2821	717	27	profit	profit	NOUN
taxlaw-2821	717	28	corporations	corporation	NOUN
taxlaw-2821	717	29	,	,	PUNCT
taxlaw-2821	717	30	directors	director	NOUN
taxlaw-2821	717	31	are	be	AUX
taxlaw-2821	717	32	not	not	PART
taxlaw-2821	717	33	only	only	ADV
taxlaw-2821	717	34	required	require	VERB
taxlaw-2821	717	35	to	to	PART
taxlaw-2821	717	36	consider	consider	VERB
taxlaw-2821	717	37	public	public	ADJ
taxlaw-2821	717	38	benefit	benefit	NOUN
taxlaw-2821	717	39	purposes	purpose	NOUN
taxlaw-2821	717	40	,	,	PUNCT
taxlaw-2821	717	41	but	but	CCONJ
taxlaw-2821	717	42	to	to	PART
taxlaw-2821	717	43	prioritize	prioritize	VERB
taxlaw-2821	717	44	social	social	ADJ
taxlaw-2821	717	45	outcomes	outcome	NOUN
taxlaw-2821	717	46	over	over	ADP
taxlaw-2821	717	47	profit	profit	NOUN
taxlaw-2821	717	48	making.239	making.239	NOUN
taxlaw-2821	717	49	this	this	PRON
taxlaw-2821	717	50	is	be	AUX
taxlaw-2821	717	51	consistent	consistent	ADJ
taxlaw-2821	717	52	with	with	ADP
taxlaw-2821	717	53	the	the	DET
taxlaw-2821	717	54	notion	notion	NOUN
taxlaw-2821	717	55	that	that	SCONJ
taxlaw-2821	717	56	social	social	ADJ
taxlaw-2821	717	57	enterprises	enterprise	NOUN
taxlaw-2821	717	58	’	'	PUNCT
taxlaw-2821	717	59	profits	profit	NOUN
taxlaw-2821	717	60	result	result	VERB
taxlaw-2821	717	61	from	from	ADP
taxlaw-2821	717	62	their	their	PRON
taxlaw-2821	717	63	social	social	ADJ
taxlaw-2821	717	64	endeavors	endeavor	NOUN
taxlaw-2821	717	65	–	–	PUNCT
taxlaw-2821	717	66	profit	profit	NOUN
taxlaw-2821	717	67	making	making	NOUN
taxlaw-2821	717	68	is	be	AUX
taxlaw-2821	717	69	authorized	authorize	VERB
taxlaw-2821	717	70	,	,	PUNCT
taxlaw-2821	717	71	even	even	ADV
taxlaw-2821	717	72	if	if	SCONJ
taxlaw-2821	717	73	substantial	substantial	ADJ
taxlaw-2821	717	74	earnings	earning	NOUN
taxlaw-2821	717	75	stem	stem	NOUN
taxlaw-2821	717	76	from	from	ADP
taxlaw-2821	717	77	the	the	DET
taxlaw-2821	717	78	business	business	NOUN
taxlaw-2821	717	79	activity	activity	NOUN
taxlaw-2821	717	80	,	,	PUNCT
taxlaw-2821	717	81	but	but	CCONJ
taxlaw-2821	717	82	they	they	PRON
taxlaw-2821	717	83	must	must	AUX
taxlaw-2821	717	84	be	be	AUX
taxlaw-2821	717	85	subordinate	subordinate	ADJ
taxlaw-2821	717	86	to	to	ADP
taxlaw-2821	717	87	the	the	DET
taxlaw-2821	717	88	social	social	ADJ
taxlaw-2821	717	89	mission	mission	NOUN
taxlaw-2821	717	90	.	.	PUNCT
taxlaw-2821	718	1	hence	hence	ADV
taxlaw-2821	718	2	the	the	DET
taxlaw-2821	718	3	l3c	l3c	NOUN
taxlaw-2821	718	4	adequately	adequately	ADV
taxlaw-2821	718	5	apprehends	apprehend	VERB
taxlaw-2821	718	6	the	the	DET
taxlaw-2821	718	7	social	social	ADJ
taxlaw-2821	718	8	enterprise	enterprise	NOUN
taxlaw-2821	718	9	double	double	ADJ
taxlaw-2821	718	10	bottom	bottom	ADJ
taxlaw-2821	718	11	line	line	NOUN
taxlaw-2821	718	12	,	,	PUNCT
taxlaw-2821	718	13	and	and	CCONJ
taxlaw-2821	718	14	addresses	address	VERB
taxlaw-2821	718	15	its	its	PRON
taxlaw-2821	718	16	branding	branding	NOUN
taxlaw-2821	718	17	and	and	CCONJ
taxlaw-2821	718	18	governance	governance	NOUN
taxlaw-2821	718	19	challenges	challenge	NOUN
taxlaw-2821	718	20	.	.	PUNCT
taxlaw-2821	719	1	accordingly	accordingly	ADV
taxlaw-2821	719	2	,	,	PUNCT
taxlaw-2821	719	3	the	the	DET
taxlaw-2821	719	4	l3c	l3c	NOUN
taxlaw-2821	719	5	allows	allow	VERB
taxlaw-2821	719	6	various	various	ADJ
taxlaw-2821	719	7	kinds	kind	NOUN
taxlaw-2821	719	8	of	of	ADP
taxlaw-2821	719	9	investors	investor	NOUN
taxlaw-2821	719	10	to	to	PART
taxlaw-2821	719	11	join	join	VERB
taxlaw-2821	719	12	233	233	NUM
taxlaw-2821	719	13	vt	vt	PROPN
taxlaw-2821	719	14	.	.	PROPN
taxlaw-2821	719	15	stat	stat	PROPN
taxlaw-2821	719	16	.	.	PUNCT
taxlaw-2821	720	1	ann	ann	PROPN
taxlaw-2821	720	2	.	.	PROPN
taxlaw-2821	721	1	11	11	NUM
taxlaw-2821	721	2	,	,	PUNCT
taxlaw-2821	721	3	§	§	PROPN
taxlaw-2821	721	4	3001(27	3001(27	NUM
taxlaw-2821	721	5	)	)	PUNCT
taxlaw-2821	721	6	(	(	PUNCT
taxlaw-2821	721	7	west	west	NOUN
taxlaw-2821	721	8	2013	2013	NUM
taxlaw-2821	721	9	)	)	PUNCT
taxlaw-2821	721	10	.	.	PUNCT
taxlaw-2821	722	1	234	234	NUM
taxlaw-2821	722	2	harvey	harvey	PROPN
taxlaw-2821	722	3	j.	j.	PROPN
taxlaw-2821	722	4	goldschmid	goldschmid	PROPN
taxlaw-2821	722	5	,	,	PUNCT
taxlaw-2821	722	6	the	the	DET
taxlaw-2821	722	7	fiduciary	fiduciary	ADJ
taxlaw-2821	722	8	duties	duty	NOUN
taxlaw-2821	722	9	of	of	ADP
taxlaw-2821	722	10	nonprofit	nonprofit	ADJ
taxlaw-2821	722	11	directors	director	NOUN
taxlaw-2821	722	12	and	and	CCONJ
taxlaw-2821	722	13	officers	officer	NOUN
taxlaw-2821	722	14	:	:	PUNCT
taxlaw-2821	722	15	paradoxes	paradox	NOUN
taxlaw-2821	722	16	,	,	PUNCT
taxlaw-2821	722	17	problems	problem	NOUN
taxlaw-2821	722	18	,	,	PUNCT
taxlaw-2821	722	19	and	and	CCONJ
taxlaw-2821	722	20	proposed	propose	VERB
taxlaw-2821	722	21	reforms	reform	NOUN
taxlaw-2821	722	22	,	,	PUNCT
taxlaw-2821	722	23	23	23	NUM
taxlaw-2821	722	24	j.	j.	PROPN
taxlaw-2821	722	25	corp	corp	PROPN
taxlaw-2821	722	26	.	.	PROPN
taxlaw-2821	722	27	l.	l.	PROPN
taxlaw-2821	722	28	631	631	NUM
taxlaw-2821	722	29	,	,	PUNCT
taxlaw-2821	722	30	641	641	NUM
taxlaw-2821	722	31	(	(	PUNCT
taxlaw-2821	722	32	1998	1998	NUM
taxlaw-2821	722	33	)	)	PUNCT
taxlaw-2821	722	34	(	(	PUNCT
taxlaw-2821	722	35	“	"	PUNCT
taxlaw-2821	722	36	the	the	DET
taxlaw-2821	722	37	obligation	obligation	NOUN
taxlaw-2821	722	38	of	of	ADP
taxlaw-2821	722	39	nonprofit	nonprofit	ADJ
taxlaw-2821	722	40	directors	director	NOUN
taxlaw-2821	722	41	and	and	CCONJ
taxlaw-2821	722	42	officers	officer	NOUN
taxlaw-2821	722	43	with	with	ADP
taxlaw-2821	722	44	respect	respect	NOUN
taxlaw-2821	722	45	to	to	ADP
taxlaw-2821	722	46	the	the	DET
taxlaw-2821	722	47	corporation	corporation	NOUN
taxlaw-2821	722	48	's	's	PART
taxlaw-2821	722	49	mission	mission	NOUN
taxlaw-2821	722	50	creates	create	VERB
taxlaw-2821	722	51	a	a	DET
taxlaw-2821	722	52	more	more	ADV
taxlaw-2821	722	53	difficult	difficult	ADJ
taxlaw-2821	722	54	and	and	CCONJ
taxlaw-2821	722	55	complex	complex	ADJ
taxlaw-2821	722	56	decisionmaking	decisionmaking	NOUN
taxlaw-2821	722	57	process	process	NOUN
taxlaw-2821	722	58	for	for	ADP
taxlaw-2821	722	59	them	they	PRON
taxlaw-2821	722	60	than	than	ADP
taxlaw-2821	722	61	for	for	ADP
taxlaw-2821	722	62	their	their	PRON
taxlaw-2821	722	63	for	for	ADP
taxlaw-2821	722	64	-	-	PUNCT
taxlaw-2821	722	65	profit	profit	NOUN
taxlaw-2821	722	66	peers	peer	NOUN
taxlaw-2821	722	67	.	.	PUNCT
taxlaw-2821	723	1	for	for	ADP
taxlaw-2821	723	2	-	-	PUNCT
taxlaw-2821	723	3	profit	profit	NOUN
taxlaw-2821	723	4	directors	director	NOUN
taxlaw-2821	723	5	and	and	CCONJ
taxlaw-2821	723	6	officers	officer	NOUN
taxlaw-2821	723	7	are	be	AUX
taxlaw-2821	723	8	principally	principally	ADV
taxlaw-2821	723	9	concerned	concerned	ADJ
taxlaw-2821	723	10	about	about	ADP
taxlaw-2821	723	11	long	long	ADJ
taxlaw-2821	723	12	-	-	PUNCT
taxlaw-2821	723	13	term	term	NOUN
taxlaw-2821	723	14	profit	profit	NOUN
taxlaw-2821	723	15	maximization	maximization	NOUN
taxlaw-2821	723	16	.	.	PUNCT
taxlaw-2821	724	1	while	while	SCONJ
taxlaw-2821	724	2	nonprofit	nonprofit	ADJ
taxlaw-2821	724	3	directors	director	NOUN
taxlaw-2821	724	4	and	and	CCONJ
taxlaw-2821	724	5	officers	officer	NOUN
taxlaw-2821	724	6	keep	keep	VERB
taxlaw-2821	724	7	economic	economic	ADJ
taxlaw-2821	724	8	matters	matter	NOUN
taxlaw-2821	724	9	in	in	ADP
taxlaw-2821	724	10	mind	mind	NOUN
taxlaw-2821	724	11	,	,	PUNCT
taxlaw-2821	724	12	they	they	PRON
taxlaw-2821	724	13	are	be	AUX
taxlaw-2821	724	14	principally	principally	ADV
taxlaw-2821	724	15	concerned	concerned	ADJ
taxlaw-2821	724	16	about	about	ADP
taxlaw-2821	724	17	the	the	DET
taxlaw-2821	724	18	effective	effective	ADJ
taxlaw-2821	724	19	performance	performance	NOUN
taxlaw-2821	724	20	of	of	ADP
taxlaw-2821	724	21	the	the	DET
taxlaw-2821	724	22	nonprofit	nonprofit	NOUN
taxlaw-2821	724	23	's	's	PART
taxlaw-2821	724	24	mission	mission	NOUN
taxlaw-2821	724	25	.	.	PUNCT
taxlaw-2821	725	1	it	it	PRON
taxlaw-2821	725	2	would	would	AUX
taxlaw-2821	725	3	be	be	AUX
taxlaw-2821	725	4	entirely	entirely	ADV
taxlaw-2821	725	5	in	in	ADP
taxlaw-2821	725	6	accordance	accordance	NOUN
taxlaw-2821	725	7	with	with	ADP
taxlaw-2821	725	8	their	their	PRON
taxlaw-2821	725	9	duty	duty	NOUN
taxlaw-2821	725	10	of	of	ADP
taxlaw-2821	725	11	care	care	NOUN
taxlaw-2821	725	12	and	and	CCONJ
taxlaw-2821	725	13	business	business	NOUN
taxlaw-2821	725	14	judgment	judgment	NOUN
taxlaw-2821	725	15	responsibilities	responsibility	NOUN
taxlaw-2821	725	16	,	,	PUNCT
taxlaw-2821	725	17	for	for	ADP
taxlaw-2821	725	18	example	example	NOUN
taxlaw-2821	725	19	,	,	PUNCT
taxlaw-2821	725	20	for	for	SCONJ
taxlaw-2821	725	21	the	the	DET
taxlaw-2821	725	22	directors	director	NOUN
taxlaw-2821	725	23	of	of	ADP
taxlaw-2821	725	24	a	a	DET
taxlaw-2821	725	25	nonprofit	nonprofit	ADJ
taxlaw-2821	725	26	hospital	hospital	NOUN
taxlaw-2821	725	27	to	to	PART
taxlaw-2821	725	28	accept	accept	VERB
taxlaw-2821	725	29	a	a	DET
taxlaw-2821	725	30	low	low	ADJ
taxlaw-2821	725	31	bid	bid	NOUN
taxlaw-2821	725	32	from	from	ADP
taxlaw-2821	725	33	one	one	NUM
taxlaw-2821	725	34	of	of	ADP
taxlaw-2821	725	35	several	several	ADJ
taxlaw-2821	725	36	suitors	suitor	NOUN
taxlaw-2821	725	37	because	because	SCONJ
taxlaw-2821	725	38	the	the	DET
taxlaw-2821	725	39	chosen	choose	VERB
taxlaw-2821	725	40	bidder	bidder	NOUN
taxlaw-2821	725	41	would	would	AUX
taxlaw-2821	725	42	provide	provide	VERB
taxlaw-2821	725	43	a	a	DET
taxlaw-2821	725	44	far	far	ADV
taxlaw-2821	725	45	higher	high	ADJ
taxlaw-2821	725	46	level	level	NOUN
taxlaw-2821	725	47	of	of	ADP
taxlaw-2821	725	48	public	public	ADJ
taxlaw-2821	725	49	benefit	benefit	NOUN
taxlaw-2821	725	50	or	or	CCONJ
taxlaw-2821	725	51	service	service	NOUN
taxlaw-2821	725	52	to	to	ADP
taxlaw-2821	725	53	the	the	DET
taxlaw-2821	725	54	community	community	NOUN
taxlaw-2821	725	55	.	.	PUNCT
taxlaw-2821	726	1	in	in	ADP
taxlaw-2821	726	2	most	most	ADJ
taxlaw-2821	726	3	instances	instance	NOUN
taxlaw-2821	726	4	,	,	PUNCT
taxlaw-2821	726	5	a	a	DET
taxlaw-2821	726	6	for	for	ADP
taxlaw-2821	726	7	-	-	PUNCT
taxlaw-2821	726	8	profit	profit	NOUN
taxlaw-2821	726	9	board	board	NOUN
taxlaw-2821	726	10	would	would	AUX
taxlaw-2821	726	11	not	not	PART
taxlaw-2821	726	12	have	have	VERB
taxlaw-2821	726	13	—	—	PUNCT
taxlaw-2821	726	14	and	and	CCONJ
taxlaw-2821	726	15	should	should	AUX
taxlaw-2821	726	16	not	not	PART
taxlaw-2821	726	17	have	have	VERB
taxlaw-2821	726	18	—	—	PUNCT
taxlaw-2821	726	19	such	such	ADJ
taxlaw-2821	726	20	freedom	freedom	NOUN
taxlaw-2821	726	21	.	.	PUNCT
taxlaw-2821	726	22	”	"	PUNCT
taxlaw-2821	726	23	)	)	PUNCT
taxlaw-2821	726	24	.	.	PUNCT
taxlaw-2821	727	1	235	235	NUM
taxlaw-2821	727	2	see	see	VERB
taxlaw-2821	727	3	tyler	tyler	NOUN
taxlaw-2821	727	4	,	,	PUNCT
taxlaw-2821	727	5	supra	supra	PROPN
taxlaw-2821	727	6	note	note	PROPN
taxlaw-2821	727	7	84	84	NUM
taxlaw-2821	727	8	,	,	PUNCT
taxlaw-2821	727	9	at	at	ADP
taxlaw-2821	727	10	141	141	NUM
taxlaw-2821	727	11	.	.	PUNCT
taxlaw-2821	727	12	236	236	NUM
taxlaw-2821	727	13	vt	vt	PROPN
taxlaw-2821	727	14	.	.	PROPN
taxlaw-2821	727	15	stat	stat	PROPN
taxlaw-2821	727	16	.	.	PUNCT
taxlaw-2821	728	1	ann	ann	PROPN
taxlaw-2821	728	2	.	.	PROPN
taxlaw-2821	729	1	11	11	NUM
taxlaw-2821	729	2	,	,	PUNCT
taxlaw-2821	729	3	§	§	PROPN
taxlaw-2821	729	4	3001(27)(a	3001(27)(a	NUM
taxlaw-2821	729	5	)	)	PUNCT
taxlaw-2821	729	6	(	(	PUNCT
taxlaw-2821	729	7	west	west	NOUN
taxlaw-2821	729	8	2013	2013	NUM
taxlaw-2821	729	9	)	)	PUNCT
taxlaw-2821	729	10	.	.	PUNCT
taxlaw-2821	730	1	237	237	NUM
taxlaw-2821	730	2	vt	vt	PROPN
taxlaw-2821	730	3	.	.	PROPN
taxlaw-2821	730	4	stat	stat	PROPN
taxlaw-2821	730	5	.	.	PUNCT
taxlaw-2821	731	1	ann	ann	PROPN
taxlaw-2821	731	2	.	.	PROPN
taxlaw-2821	732	1	11	11	NUM
taxlaw-2821	732	2	,	,	PUNCT
taxlaw-2821	732	3	§	§	NOUN
taxlaw-2821	732	4	3001(27)(b	3001(27)(b	NUM
taxlaw-2821	732	5	)	)	PUNCT
taxlaw-2821	732	6	(	(	PUNCT
taxlaw-2821	732	7	west	west	NOUN
taxlaw-2821	732	8	2013	2013	NUM
taxlaw-2821	732	9	)	)	PUNCT
taxlaw-2821	732	10	.	.	PUNCT
taxlaw-2821	733	1	238	238	NUM
taxlaw-2821	733	2	see	see	VERB
taxlaw-2821	733	3	tyler	tyler	NOUN
taxlaw-2821	733	4	,	,	PUNCT
taxlaw-2821	733	5	supra	supra	PROPN
taxlaw-2821	733	6	note	note	PROPN
taxlaw-2821	733	7	84	84	NUM
taxlaw-2821	733	8	,	,	PUNCT
taxlaw-2821	733	9	at	at	ADP
taxlaw-2821	733	10	161	161	NUM
taxlaw-2821	733	11	.	.	PUNCT
taxlaw-2821	733	12	239	239	NUM
taxlaw-2821	733	13	vt	vt	PROPN
taxlaw-2821	733	14	.	.	PROPN
taxlaw-2821	733	15	stat	stat	PROPN
taxlaw-2821	733	16	.	.	PUNCT
taxlaw-2821	734	1	ann	ann	PROPN
taxlaw-2821	734	2	.	.	PROPN
taxlaw-2821	735	1	11	11	NUM
taxlaw-2821	735	2	,	,	PUNCT
taxlaw-2821	735	3	§	§	NOUN
taxlaw-2821	735	4	3001(27)(d	3001(27)(d	NUM
taxlaw-2821	735	5	)	)	PUNCT
taxlaw-2821	735	6	(	(	PUNCT
taxlaw-2821	735	7	west	west	NOUN
taxlaw-2821	735	8	2013	2013	NUM
taxlaw-2821	735	9	)	)	PUNCT
taxlaw-2821	735	10	.	.	PUNCT
taxlaw-2821	736	1	if	if	SCONJ
taxlaw-2821	736	2	it	it	PRON
taxlaw-2821	736	3	turns	turn	VERB
taxlaw-2821	736	4	out	out	ADP
taxlaw-2821	736	5	that	that	SCONJ
taxlaw-2821	736	6	they	they	PRON
taxlaw-2821	736	7	do	do	VERB
taxlaw-2821	736	8	not	not	PART
taxlaw-2821	736	9	,	,	PUNCT
taxlaw-2821	736	10	the	the	DET
taxlaw-2821	736	11	statute	statute	NOUN
taxlaw-2821	736	12	provides	provide	VERB
taxlaw-2821	736	13	that	that	SCONJ
taxlaw-2821	736	14	the	the	DET
taxlaw-2821	736	15	l3c	l3c	NOUN
taxlaw-2821	736	16	will	will	AUX
taxlaw-2821	736	17	continue	continue	VERB
taxlaw-2821	736	18	to	to	PART
taxlaw-2821	736	19	exist	exist	VERB
taxlaw-2821	736	20	as	as	ADP
taxlaw-2821	736	21	an	an	DET
taxlaw-2821	736	22	llc	llc	NOUN
taxlaw-2821	736	23	for	for	ADP
taxlaw-2821	736	24	instance	instance	NOUN
taxlaw-2821	736	25	if	if	SCONJ
taxlaw-2821	736	26	the	the	DET
taxlaw-2821	736	27	economic	economic	ADJ
taxlaw-2821	736	28	interest	interest	NOUN
taxlaw-2821	736	29	becomes	become	VERB
taxlaw-2821	736	30	a	a	DET
taxlaw-2821	736	31	primary	primary	ADJ
taxlaw-2821	736	32	purpose	purpose	NOUN
taxlaw-2821	736	33	or	or	CCONJ
taxlaw-2821	736	34	once	once	ADV
taxlaw-2821	736	35	the	the	DET
taxlaw-2821	736	36	charitable	charitable	ADJ
taxlaw-2821	736	37	purpose	purpose	NOUN
taxlaw-2821	736	38	is	be	AUX
taxlaw-2821	736	39	accomplished	accomplish	VERB
taxlaw-2821	736	40	.	.	PUNCT
taxlaw-2821	737	1	this	this	DET
taxlaw-2821	737	2	provision	provision	NOUN
taxlaw-2821	737	3	strikes	strike	VERB
taxlaw-2821	737	4	a	a	DET
taxlaw-2821	737	5	balance	balance	NOUN
taxlaw-2821	737	6	between	between	ADP
taxlaw-2821	737	7	the	the	DET
taxlaw-2821	737	8	need	need	NOUN
taxlaw-2821	737	9	for	for	SCONJ
taxlaw-2821	737	10	the	the	DET
taxlaw-2821	737	11	l3c	l3c	NOUN
taxlaw-2821	737	12	to	to	PART
taxlaw-2821	737	13	be	be	AUX
taxlaw-2821	737	14	a	a	DET
taxlaw-2821	737	15	social	social	ADJ
taxlaw-2821	737	16	enterprise	enterprise	NOUN
taxlaw-2821	737	17	brand	brand	NOUN
taxlaw-2821	737	18	–	–	PUNCT
taxlaw-2821	737	19	i.e.	i.e.	X
taxlaw-2821	737	20	to	to	PART
taxlaw-2821	737	21	guarantee	guarantee	VERB
taxlaw-2821	737	22	that	that	SCONJ
taxlaw-2821	737	23	the	the	DET
taxlaw-2821	737	24	entity	entity	NOUN
taxlaw-2821	737	25	primarily	primarily	ADV
taxlaw-2821	737	26	furthers	further	VERB
taxlaw-2821	737	27	social	social	ADJ
taxlaw-2821	737	28	outcomes	outcome	NOUN
taxlaw-2821	737	29	and	and	CCONJ
taxlaw-2821	737	30	thus	thus	ADV
taxlaw-2821	737	31	attracts	attract	VERB
taxlaw-2821	737	32	responsible	responsible	ADJ
taxlaw-2821	737	33	investors	investor	NOUN
taxlaw-2821	737	34	–	–	PUNCT
taxlaw-2821	737	35	and	and	CCONJ
taxlaw-2821	737	36	the	the	DET
taxlaw-2821	737	37	practical	practical	ADJ
taxlaw-2821	737	38	concern	concern	NOUN
taxlaw-2821	737	39	that	that	SCONJ
taxlaw-2821	737	40	the	the	DET
taxlaw-2821	737	41	loss	loss	NOUN
taxlaw-2821	737	42	of	of	ADP
taxlaw-2821	737	43	the	the	DET
taxlaw-2821	737	44	l3c	l3c	PROPN
taxlaw-2821	737	45	status	status	NOUN
taxlaw-2821	737	46	could	could	AUX
taxlaw-2821	737	47	jeopardize	jeopardize	VERB
taxlaw-2821	737	48	a	a	DET
taxlaw-2821	737	49	profitable	profitable	ADJ
taxlaw-2821	737	50	business	business	NOUN
taxlaw-2821	737	51	if	if	SCONJ
taxlaw-2821	737	52	it	it	PRON
taxlaw-2821	737	53	led	lead	VERB
taxlaw-2821	737	54	to	to	ADP
taxlaw-2821	737	55	its	its	PRON
taxlaw-2821	737	56	automatic	automatic	ADJ
taxlaw-2821	737	57	dissolution	dissolution	NOUN
taxlaw-2821	737	58	,	,	PUNCT
taxlaw-2821	737	59	which	which	PRON
taxlaw-2821	737	60	would	would	AUX
taxlaw-2821	737	61	deter	deter	VERB
taxlaw-2821	737	62	traditional	traditional	ADJ
taxlaw-2821	737	63	investors	investor	NOUN
taxlaw-2821	737	64	.	.	PUNCT
taxlaw-2821	738	1	i	i	PRON
taxlaw-2821	738	2	d.	d.	PROPN
taxlaw-2821	738	3	130	130	NUM
taxlaw-2821	738	4	columbia	columbia	PROPN
taxlaw-2821	738	5	journal	journal	PROPN
taxlaw-2821	738	6	of	of	ADP
taxlaw-2821	738	7	tax	tax	NOUN
taxlaw-2821	738	8	law	law	NOUN
taxlaw-2821	738	9	[	[	X
taxlaw-2821	738	10	vol.5:100	vol.5:100	PROPN
taxlaw-2821	738	11	in	in	ADP
taxlaw-2821	738	12	the	the	DET
taxlaw-2821	738	13	venture	venture	NOUN
taxlaw-2821	738	14	.	.	PUNCT
taxlaw-2821	739	1	indeed	indeed	ADV
taxlaw-2821	739	2	,	,	PUNCT
taxlaw-2821	739	3	the	the	DET
taxlaw-2821	739	4	vehicle	vehicle	NOUN
taxlaw-2821	739	5	offers	offer	VERB
taxlaw-2821	739	6	“	"	PUNCT
taxlaw-2821	739	7	a	a	DET
taxlaw-2821	739	8	degree	degree	NOUN
taxlaw-2821	739	9	of	of	ADP
taxlaw-2821	739	10	clarity	clarity	NOUN
taxlaw-2821	739	11	and	and	CCONJ
taxlaw-2821	739	12	consistency	consistency	NOUN
taxlaw-2821	739	13	that	that	PRON
taxlaw-2821	739	14	should	should	AUX
taxlaw-2821	739	15	provide	provide	VERB
taxlaw-2821	739	16	reasonable	reasonable	ADJ
taxlaw-2821	739	17	confidence	confidence	NOUN
taxlaw-2821	739	18	to	to	ADP
taxlaw-2821	739	19	investors	investor	NOUN
taxlaw-2821	739	20	,	,	PUNCT
taxlaw-2821	739	21	managers	manager	NOUN
taxlaw-2821	739	22	,	,	PUNCT
taxlaw-2821	739	23	creditors	creditor	NOUN
taxlaw-2821	739	24	,	,	PUNCT
taxlaw-2821	739	25	policy	policy	NOUN
taxlaw-2821	739	26	-	-	PUNCT
taxlaw-2821	739	27	makers	maker	NOUN
taxlaw-2821	739	28	,	,	PUNCT
taxlaw-2821	739	29	and	and	CCONJ
taxlaw-2821	739	30	regulators	regulator	NOUN
taxlaw-2821	739	31	that	that	PRON
taxlaw-2821	739	32	the	the	DET
taxlaw-2821	739	33	form	form	NOUN
taxlaw-2821	739	34	is	be	AUX
taxlaw-2821	739	35	legally	legally	ADV
taxlaw-2821	739	36	viable	viable	ADJ
taxlaw-2821	739	37	for	for	ADP
taxlaw-2821	739	38	the	the	DET
taxlaw-2821	739	39	appropriate	appropriate	ADJ
taxlaw-2821	739	40	circumstances	circumstance	NOUN
taxlaw-2821	739	41	.	.	PUNCT
taxlaw-2821	740	1	”240	”240	NOUN
taxlaw-2821	741	1	3	3	NUM
taxlaw-2821	741	2	.	.	PUNCT
taxlaw-2821	741	3	a	a	DET
taxlaw-2821	741	4	federal	federal	ADJ
taxlaw-2821	741	5	barrier	barrier	NOUN
taxlaw-2821	741	6	to	to	ADP
taxlaw-2821	741	7	the	the	DET
taxlaw-2821	741	8	state	state	NOUN
taxlaw-2821	741	9	scheme	scheme	NOUN
taxlaw-2821	741	10	:	:	PUNCT
taxlaw-2821	741	11	the	the	DET
taxlaw-2821	741	12	pri	pri	NOUN
taxlaw-2821	741	13	problem	problem	NOUN
taxlaw-2821	741	14	the	the	DET
taxlaw-2821	741	15	main	main	ADJ
taxlaw-2821	741	16	purpose	purpose	NOUN
taxlaw-2821	741	17	of	of	ADP
taxlaw-2821	741	18	the	the	DET
taxlaw-2821	741	19	l3c	l3c	PROPN
taxlaw-2821	741	20	legislation	legislation	NOUN
taxlaw-2821	741	21	is	be	AUX
taxlaw-2821	741	22	to	to	PART
taxlaw-2821	741	23	accommodate	accommodate	VERB
taxlaw-2821	741	24	social	social	ADJ
taxlaw-2821	741	25	enterprises	enterprise	NOUN
taxlaw-2821	741	26	’	'	PUNCT
taxlaw-2821	741	27	particular	particular	ADJ
taxlaw-2821	741	28	need	need	VERB
taxlaw-2821	741	29	for	for	ADP
taxlaw-2821	741	30	diversified	diversified	ADJ
taxlaw-2821	741	31	sources	source	NOUN
taxlaw-2821	741	32	of	of	ADP
taxlaw-2821	741	33	funding.241	funding.241	NOUN
taxlaw-2821	741	34	more	more	ADV
taxlaw-2821	741	35	specifically	specifically	ADV
taxlaw-2821	741	36	,	,	PUNCT
taxlaw-2821	741	37	the	the	DET
taxlaw-2821	741	38	l3c	l3c	NOUN
taxlaw-2821	741	39	aims	aim	VERB
taxlaw-2821	741	40	at	at	ADP
taxlaw-2821	741	41	attracting	attract	VERB
taxlaw-2821	741	42	private	private	ADJ
taxlaw-2821	741	43	foundations	foundation	NOUN
taxlaw-2821	741	44	,	,	PUNCT
taxlaw-2821	741	45	which	which	PRON
taxlaw-2821	741	46	would	would	AUX
taxlaw-2821	741	47	accept	accept	VERB
taxlaw-2821	741	48	below	below	ADP
taxlaw-2821	741	49	market	market	NOUN
taxlaw-2821	741	50	returns	return	NOUN
taxlaw-2821	741	51	through	through	ADP
taxlaw-2821	741	52	pris	pris	PROPN
taxlaw-2821	741	53	,	,	PUNCT
taxlaw-2821	741	54	along	along	ADP
taxlaw-2821	741	55	with	with	ADP
taxlaw-2821	741	56	investors	investor	NOUN
taxlaw-2821	741	57	seeking	seek	VERB
taxlaw-2821	741	58	market	market	NOUN
taxlaw-2821	741	59	-	-	PUNCT
taxlaw-2821	741	60	rate	rate	NOUN
taxlaw-2821	741	61	returns.242	returns.242	NOUN
taxlaw-2821	741	62	pris	pris	VERB
taxlaw-2821	741	63	and	and	CCONJ
taxlaw-2821	741	64	grants	grant	NOUN
taxlaw-2821	741	65	would	would	AUX
taxlaw-2821	741	66	indeed	indeed	ADV
taxlaw-2821	741	67	permit	permit	VERB
taxlaw-2821	741	68	l3cs	l3cs	PUNCT
taxlaw-2821	741	69	to	to	PART
taxlaw-2821	741	70	pay	pay	VERB
taxlaw-2821	741	71	market	market	NOUN
taxlaw-2821	741	72	-	-	PUNCT
taxlaw-2821	741	73	rate	rate	NOUN
taxlaw-2821	741	74	returns	return	NOUN
taxlaw-2821	741	75	to	to	ADP
taxlaw-2821	741	76	their	their	PRON
taxlaw-2821	741	77	market	market	NOUN
taxlaw-2821	741	78	investors.243	investors.243	ADP
taxlaw-2821	741	79	this	this	DET
taxlaw-2821	741	80	scheme	scheme	NOUN
taxlaw-2821	741	81	is	be	AUX
taxlaw-2821	741	82	based	base	VERB
taxlaw-2821	741	83	on	on	ADP
taxlaw-2821	741	84	an	an	DET
taxlaw-2821	741	85	uneven	uneven	ADJ
taxlaw-2821	741	86	allocation	allocation	NOUN
taxlaw-2821	741	87	of	of	ADP
taxlaw-2821	741	88	risks	risk	NOUN
taxlaw-2821	741	89	:	:	PUNCT
taxlaw-2821	741	90	foundations	foundation	NOUN
taxlaw-2821	741	91	could	could	AUX
taxlaw-2821	741	92	accept	accept	VERB
taxlaw-2821	741	93	the	the	DET
taxlaw-2821	741	94	highest	high	ADJ
taxlaw-2821	741	95	risk	risk	NOUN
taxlaw-2821	741	96	with	with	ADP
taxlaw-2821	741	97	the	the	DET
taxlaw-2821	741	98	lowest	low	ADJ
taxlaw-2821	741	99	return	return	NOUN
taxlaw-2821	741	100	under	under	ADP
taxlaw-2821	741	101	the	the	DET
taxlaw-2821	741	102	pri	pri	NOUN
taxlaw-2821	741	103	,	,	PUNCT
taxlaw-2821	741	104	thus	thus	ADV
taxlaw-2821	741	105	making	make	VERB
taxlaw-2821	741	106	the	the	DET
taxlaw-2821	741	107	other	other	ADJ
taxlaw-2821	741	108	investments	investment	NOUN
taxlaw-2821	741	109	more	more	ADV
taxlaw-2821	741	110	secure	secure	ADJ
taxlaw-2821	741	111	and	and	CCONJ
taxlaw-2821	741	112	attractive.244	attractive.244	NOUN
taxlaw-2821	741	113	hence	hence	ADV
taxlaw-2821	741	114	,	,	PUNCT
taxlaw-2821	741	115	the	the	DET
taxlaw-2821	741	116	idea	idea	NOUN
taxlaw-2821	741	117	behind	behind	ADP
taxlaw-2821	741	118	the	the	DET
taxlaw-2821	741	119	l3c	l3c	NOUN
taxlaw-2821	741	120	is	be	AUX
taxlaw-2821	741	121	to	to	PART
taxlaw-2821	741	122	enable	enable	VERB
taxlaw-2821	741	123	social	social	ADJ
taxlaw-2821	741	124	enterprises	enterprise	NOUN
taxlaw-2821	741	125	to	to	PART
taxlaw-2821	741	126	benefit	benefit	VERB
taxlaw-2821	741	127	from	from	ADP
taxlaw-2821	741	128	the	the	DET
taxlaw-2821	741	129	“	"	PUNCT
taxlaw-2821	741	130	tranching	tranching	NOUN
taxlaw-2821	741	131	of	of	ADP
taxlaw-2821	741	132	investments	investment	NOUN
taxlaw-2821	741	133	.	.	PUNCT
taxlaw-2821	742	1	”245	”245	PUNCT
taxlaw-2821	742	2	foundations	foundation	NOUN
taxlaw-2821	742	3	are	be	AUX
taxlaw-2821	742	4	at	at	ADP
taxlaw-2821	742	5	the	the	DET
taxlaw-2821	742	6	bottom	bottom	ADJ
taxlaw-2821	742	7	level	level	NOUN
taxlaw-2821	742	8	,	,	PUNCT
taxlaw-2821	742	9	or	or	CCONJ
taxlaw-2821	742	10	“	"	PUNCT
taxlaw-2821	742	11	tranch	tranch	PROPN
taxlaw-2821	742	12	,	,	PUNCT
taxlaw-2821	742	13	”	"	PUNCT
taxlaw-2821	742	14	of	of	ADP
taxlaw-2821	742	15	the	the	DET
taxlaw-2821	742	16	investment	investment	NOUN
taxlaw-2821	742	17	scheme	scheme	NOUN
taxlaw-2821	742	18	by	by	ADP
taxlaw-2821	742	19	making	make	VERB
taxlaw-2821	742	20	early	early	ADJ
taxlaw-2821	742	21	high	high	ADJ
taxlaw-2821	742	22	-	-	PUNCT
taxlaw-2821	742	23	risk	risk	NOUN
taxlaw-2821	742	24	low	low	ADJ
taxlaw-2821	742	25	-	-	PUNCT
taxlaw-2821	742	26	return	return	NOUN
taxlaw-2821	742	27	investments	investment	NOUN
taxlaw-2821	742	28	.	.	PUNCT
taxlaw-2821	743	1	then	then	ADV
taxlaw-2821	743	2	,	,	PUNCT
taxlaw-2821	743	3	at	at	ADP
taxlaw-2821	743	4	the	the	DET
taxlaw-2821	743	5	middle	middle	PROPN
taxlaw-2821	743	6	tranch	tranch	PROPN
taxlaw-2821	743	7	,	,	PUNCT
taxlaw-2821	743	8	responsible	responsible	ADJ
taxlaw-2821	743	9	investors	investor	NOUN
taxlaw-2821	743	10	agree	agree	VERB
taxlaw-2821	743	11	to	to	ADP
taxlaw-2821	743	12	below	below	ADP
taxlaw-2821	743	13	-	-	PUNCT
taxlaw-2821	743	14	market	market	NOUN
taxlaw-2821	743	15	returns	return	NOUN
taxlaw-2821	743	16	.	.	PUNCT
taxlaw-2821	744	1	eventually	eventually	ADV
taxlaw-2821	744	2	,	,	PUNCT
taxlaw-2821	744	3	these	these	DET
taxlaw-2821	744	4	investments	investment	NOUN
taxlaw-2821	744	5	subsidize	subsidize	VERB
taxlaw-2821	744	6	the	the	DET
taxlaw-2821	744	7	upper	upper	ADJ
taxlaw-2821	744	8	tranch	tranch	NOUN
taxlaw-2821	744	9	of	of	ADP
taxlaw-2821	744	10	the	the	DET
taxlaw-2821	744	11	schemes	scheme	NOUN
taxlaw-2821	744	12	,	,	PUNCT
taxlaw-2821	744	13	in	in	ADP
taxlaw-2821	744	14	which	which	PRON
taxlaw-2821	744	15	traditional	traditional	ADJ
taxlaw-2821	744	16	investors	investor	NOUN
taxlaw-2821	744	17	are	be	AUX
taxlaw-2821	744	18	paid	pay	VERB
taxlaw-2821	744	19	market	market	NOUN
taxlaw-2821	744	20	-	-	PUNCT
taxlaw-2821	744	21	rate	rate	NOUN
taxlaw-2821	744	22	returns	return	NOUN
taxlaw-2821	744	23	.	.	PUNCT
taxlaw-2821	745	1	this	this	DET
taxlaw-2821	745	2	tranching	tranche	VERB
taxlaw-2821	745	3	scheme	scheme	NOUN
taxlaw-2821	745	4	,	,	PUNCT
taxlaw-2821	745	5	however	however	ADV
taxlaw-2821	745	6	,	,	PUNCT
taxlaw-2821	745	7	presupposes	presuppose	VERB
taxlaw-2821	745	8	that	that	SCONJ
taxlaw-2821	745	9	the	the	DET
taxlaw-2821	745	10	l3c	l3c	PROPN
taxlaw-2821	745	11	statute	statute	NOUN
taxlaw-2821	745	12	incentivizes	incentivize	VERB
taxlaw-2821	745	13	foundations	foundation	NOUN
taxlaw-2821	745	14	to	to	PART
taxlaw-2821	745	15	invest	invest	VERB
taxlaw-2821	745	16	through	through	ADP
taxlaw-2821	745	17	pris	pris	PROPN
taxlaw-2821	745	18	.	.	PUNCT
taxlaw-2821	746	1	therefore	therefore	ADV
taxlaw-2821	746	2	the	the	DET
taxlaw-2821	746	3	whole	whole	ADJ
taxlaw-2821	746	4	idea	idea	NOUN
taxlaw-2821	746	5	behind	behind	ADP
taxlaw-2821	746	6	the	the	DET
taxlaw-2821	746	7	l3c	l3c	PROPN
taxlaw-2821	746	8	statute	statute	NOUN
taxlaw-2821	746	9	is	be	AUX
taxlaw-2821	746	10	to	to	PART
taxlaw-2821	746	11	signal	signal	VERB
taxlaw-2821	746	12	to	to	ADP
taxlaw-2821	746	13	foundations	foundation	NOUN
taxlaw-2821	746	14	and	and	CCONJ
taxlaw-2821	746	15	to	to	ADP
taxlaw-2821	746	16	the	the	DET
taxlaw-2821	746	17	internal	internal	ADJ
taxlaw-2821	746	18	revenue	revenue	NOUN
taxlaw-2821	746	19	service	service	NOUN
taxlaw-2821	746	20	that	that	PRON
taxlaw-2821	746	21	this	this	DET
taxlaw-2821	746	22	vehicle	vehicle	NOUN
taxlaw-2821	746	23	qualifies	qualify	VERB
taxlaw-2821	746	24	as	as	ADP
taxlaw-2821	746	25	a	a	DET
taxlaw-2821	746	26	pri	pri	NOUN
taxlaw-2821	746	27	recipient	recipient	NOUN
taxlaw-2821	746	28	,	,	PUNCT
taxlaw-2821	746	29	and	and	CCONJ
taxlaw-2821	746	30	thus	thus	ADV
taxlaw-2821	746	31	to	to	PART
taxlaw-2821	746	32	reduce	reduce	VERB
taxlaw-2821	746	33	their	their	PRON
taxlaw-2821	746	34	transactional	transactional	ADJ
taxlaw-2821	746	35	costs.246	costs.246	PRON
taxlaw-2821	746	36	indeed	indeed	ADV
taxlaw-2821	746	37	,	,	PUNCT
taxlaw-2821	746	38	the	the	DET
taxlaw-2821	746	39	statutory	statutory	ADJ
taxlaw-2821	746	40	language	language	NOUN
taxlaw-2821	746	41	reproduces	reproduce	VERB
taxlaw-2821	746	42	the	the	DET
taxlaw-2821	746	43	internal	internal	ADJ
taxlaw-2821	746	44	revenue	revenue	PROPN
taxlaw-2821	746	45	code	code	PROPN
taxlaw-2821	746	46	requirement	requirement	NOUN
taxlaw-2821	746	47	:	:	PUNCT
taxlaw-2821	746	48	both	both	CCONJ
taxlaw-2821	746	49	the	the	DET
taxlaw-2821	746	50	l3c	l3c	NOUN
taxlaw-2821	746	51	247	247	NUM
taxlaw-2821	746	52	and	and	CCONJ
taxlaw-2821	746	53	the	the	DET
taxlaw-2821	746	54	pri	pri	NOUN
taxlaw-2821	746	55	248	248	NUM
taxlaw-2821	746	56	must	must	AUX
taxlaw-2821	746	57	further	far	ADV
taxlaw-2821	746	58	purposes	purpose	NOUN
taxlaw-2821	746	59	described	describe	VERB
taxlaw-2821	746	60	in	in	ADP
taxlaw-2821	746	61	section	section	NOUN
taxlaw-2821	746	62	170	170	NUM
taxlaw-2821	746	63	(	(	PUNCT
taxlaw-2821	746	64	c)(2)(b	c)(2)(b	NUM
taxlaw-2821	746	65	)	)	PUNCT
taxlaw-2821	746	66	,	,	PUNCT
taxlaw-2821	746	67	and	and	CCONJ
taxlaw-2821	746	68	no	no	DET
taxlaw-2821	746	69	significant	significant	ADJ
taxlaw-2821	746	70	purpose	purpose	NOUN
taxlaw-2821	746	71	of	of	ADP
taxlaw-2821	746	72	the	the	DET
taxlaw-2821	746	73	company	company	NOUN
taxlaw-2821	746	74	or	or	CCONJ
taxlaw-2821	746	75	of	of	ADP
taxlaw-2821	746	76	the	the	DET
taxlaw-2821	746	77	program	program	NOUN
taxlaw-2821	746	78	can	can	AUX
taxlaw-2821	746	79	be	be	AUX
taxlaw-2821	746	80	the	the	DET
taxlaw-2821	746	81	production	production	NOUN
taxlaw-2821	746	82	of	of	ADP
taxlaw-2821	746	83	income	income	NOUN
taxlaw-2821	746	84	or	or	CCONJ
taxlaw-2821	746	85	the	the	DET
taxlaw-2821	746	86	appreciation	appreciation	NOUN
taxlaw-2821	746	87	of	of	ADP
taxlaw-2821	746	88	property	property	NOUN
taxlaw-2821	746	89	.	.	PUNCT
taxlaw-2821	747	1	nonetheless	nonetheless	ADV
taxlaw-2821	747	2	,	,	PUNCT
taxlaw-2821	747	3	although	although	SCONJ
taxlaw-2821	747	4	the	the	DET
taxlaw-2821	747	5	vermont	vermont	PROPN
taxlaw-2821	747	6	statute	statute	NOUN
taxlaw-2821	747	7	replicates	replicate	VERB
taxlaw-2821	747	8	the	the	DET
taxlaw-2821	747	9	language	language	NOUN
taxlaw-2821	747	10	of	of	ADP
taxlaw-2821	747	11	the	the	DET
taxlaw-2821	747	12	internal	internal	ADJ
taxlaw-2821	747	13	revenue	revenue	NOUN
taxlaw-2821	747	14	code	code	NOUN
taxlaw-2821	747	15	and	and	CCONJ
taxlaw-2821	747	16	of	of	ADP
taxlaw-2821	747	17	the	the	DET
taxlaw-2821	747	18	treasury	treasury	NOUN
taxlaw-2821	747	19	regulation,249	regulation,249	NOUN
taxlaw-2821	747	20	it	it	PRON
taxlaw-2821	747	21	has	have	AUX
taxlaw-2821	747	22	not	not	PART
taxlaw-2821	747	23	made	make	VERB
taxlaw-2821	747	24	it	it	PRON
taxlaw-2821	747	25	easier	easy	ADJ
taxlaw-2821	747	26	for	for	SCONJ
taxlaw-2821	747	27	foundations	foundation	NOUN
taxlaw-2821	747	28	to	to	PART
taxlaw-2821	747	29	invest	invest	VERB
taxlaw-2821	747	30	in	in	ADP
taxlaw-2821	747	31	l3c	l3c	PROPN
taxlaw-2821	747	32	social	social	ADJ
taxlaw-2821	747	33	enterprises	enterprise	NOUN
taxlaw-2821	747	34	.	.	PUNCT
taxlaw-2821	748	1	this	this	PRON
taxlaw-2821	748	2	is	be	AUX
taxlaw-2821	748	3	because	because	SCONJ
taxlaw-2821	748	4	the	the	DET
taxlaw-2821	748	5	l3c	l3c	NOUN
taxlaw-2821	748	6	is	be	AUX
taxlaw-2821	748	7	a	a	DET
taxlaw-2821	748	8	state	state	NOUN
taxlaw-2821	748	9	vehicle	vehicle	NOUN
taxlaw-2821	748	10	,	,	PUNCT
taxlaw-2821	748	11	whereas	whereas	SCONJ
taxlaw-2821	748	12	the	the	DET
taxlaw-2821	748	13	pri	pri	NOUN
taxlaw-2821	748	14	is	be	AUX
taxlaw-2821	748	15	a	a	DET
taxlaw-2821	748	16	creature	creature	NOUN
taxlaw-2821	748	17	of	of	ADP
taxlaw-2821	748	18	federal	federal	ADJ
taxlaw-2821	748	19	tax	tax	NOUN
taxlaw-2821	748	20	law	law	NOUN
taxlaw-2821	748	21	.	.	PUNCT
taxlaw-2821	749	1	thus	thus	ADV
taxlaw-2821	749	2	,	,	PUNCT
taxlaw-2821	749	3	the	the	DET
taxlaw-2821	749	4	internal	internal	ADJ
taxlaw-2821	749	5	revenue	revenue	NOUN
taxlaw-2821	749	6	service	service	NOUN
taxlaw-2821	749	7	continues	continue	VERB
taxlaw-2821	749	8	to	to	PART
taxlaw-2821	749	9	rule	rule	VERB
taxlaw-2821	749	10	on	on	ADP
taxlaw-2821	749	11	a	a	DET
taxlaw-2821	749	12	case	case	NOUN
taxlaw-2821	749	13	-	-	PUNCT
taxlaw-2821	749	14	by	by	ADP
taxlaw-2821	749	15	-	-	PUNCT
taxlaw-2821	749	16	case	case	NOUN
taxlaw-2821	749	17	basis	basis	NOUN
taxlaw-2821	749	18	whether	whether	SCONJ
taxlaw-2821	749	19	a	a	DET
taxlaw-2821	749	20	particular	particular	ADJ
taxlaw-2821	749	21	investment	investment	NOUN
taxlaw-2821	749	22	qualifies	qualifie	NOUN
taxlaw-2821	749	23	as	as	ADP
taxlaw-2821	749	24	pri	pri	NOUN
taxlaw-2821	749	25	,	,	PUNCT
taxlaw-2821	749	26	either	either	CCONJ
taxlaw-2821	749	27	in	in	ADP
taxlaw-2821	749	28	advance	advance	NOUN
taxlaw-2821	749	29	through	through	ADP
taxlaw-2821	749	30	a	a	DET
taxlaw-2821	749	31	private	private	ADJ
taxlaw-2821	749	32	letter	letter	NOUN
taxlaw-2821	749	33	ruling	ruling	NOUN
taxlaw-2821	749	34	or	or	CCONJ
taxlaw-2821	749	35	after	after	SCONJ
taxlaw-2821	749	36	it	it	PRON
taxlaw-2821	749	37	has	have	AUX
taxlaw-2821	749	38	been	be	AUX
taxlaw-2821	749	39	made	make	VERB
taxlaw-2821	749	40	and	and	CCONJ
taxlaw-2821	749	41	reported	report	VERB
taxlaw-2821	749	42	.	.	PUNCT
taxlaw-2821	750	1	hence	hence	ADV
taxlaw-2821	750	2	,	,	PUNCT
taxlaw-2821	750	3	although	although	SCONJ
taxlaw-2821	750	4	the	the	DET
taxlaw-2821	750	5	l3c	l3c	NOUN
taxlaw-2821	750	6	is	be	AUX
taxlaw-2821	750	7	a	a	DET
taxlaw-2821	750	8	good	good	ADJ
taxlaw-2821	750	9	fit	fit	NOUN
taxlaw-2821	750	10	for	for	ADP
taxlaw-2821	750	11	pris	pris	NOUN
taxlaw-2821	750	12	,	,	PUNCT
taxlaw-2821	750	13	the	the	DET
taxlaw-2821	750	14	service	service	NOUN
taxlaw-2821	750	15	has	have	VERB
taxlaw-2821	750	16	no	no	DET
taxlaw-2821	750	17	preference	preference	NOUN
taxlaw-2821	750	18	as	as	ADP
taxlaw-2821	750	19	to	to	ADP
taxlaw-2821	750	20	the	the	DET
taxlaw-2821	750	21	entity	entity	NOUN
taxlaw-2821	750	22	that	that	PRON
taxlaw-2821	750	23	receives	receive	VERB
taxlaw-2821	750	24	the	the	DET
taxlaw-2821	750	25	investment.250	investment.250	NOUN
taxlaw-2821	750	26	in	in	ADP
taxlaw-2821	750	27	other	other	ADJ
taxlaw-2821	750	28	words	word	NOUN
taxlaw-2821	750	29	,	,	PUNCT
taxlaw-2821	750	30	the	the	DET
taxlaw-2821	750	31	service	service	NOUN
taxlaw-2821	750	32	is	be	AUX
taxlaw-2821	750	33	“	"	PUNCT
taxlaw-2821	750	34	structure	structure	NOUN
taxlaw-2821	750	35	agnostic,”251	agnostic,”251	NOUN
taxlaw-2821	750	36	as	as	SCONJ
taxlaw-2821	750	37	it	it	PRON
taxlaw-2821	750	38	only	only	ADV
taxlaw-2821	750	39	wants	want	VERB
taxlaw-2821	750	40	“	"	PUNCT
taxlaw-2821	750	41	to	to	PART
taxlaw-2821	750	42	insure	insure	VERB
taxlaw-2821	750	43	[	[	X
taxlaw-2821	750	44	sic	sic	ADJ
taxlaw-2821	750	45	]	]	PUNCT
taxlaw-2821	750	46	that	that	SCONJ
taxlaw-2821	750	47	the	the	DET
taxlaw-2821	750	48	recipient	recipient	NOUN
taxlaw-2821	750	49	organization	organization	NOUN
taxlaw-2821	750	50	uses	use	VERB
taxlaw-2821	750	51	the	the	DET
taxlaw-2821	750	52	money	money	NOUN
taxlaw-2821	750	53	for	for	ADP
taxlaw-2821	750	54	an	an	DET
taxlaw-2821	750	55	acceptable	acceptable	ADJ
taxlaw-2821	750	56	exempt	exempt	ADJ
taxlaw-2821	750	57	purpose	purpose	NOUN
taxlaw-2821	750	58	and	and	CCONJ
taxlaw-2821	750	59	holds	hold	VERB
taxlaw-2821	750	60	the	the	DET
taxlaw-2821	750	61	240	240	NUM
taxlaw-2821	750	62	see	see	NOUN
taxlaw-2821	750	63	tyler	tyler	NOUN
taxlaw-2821	750	64	,	,	PUNCT
taxlaw-2821	750	65	supra	supra	PROPN
taxlaw-2821	750	66	note	note	PROPN
taxlaw-2821	750	67	84	84	NUM
taxlaw-2821	750	68	,	,	PUNCT
taxlaw-2821	750	69	at	at	ADP
taxlaw-2821	750	70	161	161	NUM
taxlaw-2821	750	71	.	.	PUNCT
taxlaw-2821	751	1	241	241	NUM
taxlaw-2821	751	2	see	see	VERB
taxlaw-2821	751	3	,	,	PUNCT
taxlaw-2821	751	4	e.g.	e.g.	ADV
taxlaw-2821	751	5	,	,	PUNCT
taxlaw-2821	751	6	raz	raz	NOUN
taxlaw-2821	751	7	,	,	PUNCT
taxlaw-2821	751	8	supra	supra	PROPN
taxlaw-2821	751	9	note	note	NOUN
taxlaw-2821	751	10	17	17	NUM
taxlaw-2821	751	11	,	,	PUNCT
taxlaw-2821	751	12	at	at	ADP
taxlaw-2821	751	13	298	298	NUM
taxlaw-2821	751	14	.	.	NOUN
taxlaw-2821	751	15	242	242	NUM
taxlaw-2821	751	16	see	see	VERB
taxlaw-2821	751	17	,	,	PUNCT
taxlaw-2821	751	18	e.g.	e.g.	ADV
taxlaw-2821	751	19	,	,	PUNCT
taxlaw-2821	751	20	i	i	PRON
taxlaw-2821	751	21	d.	d.	PROPN
taxlaw-2821	751	22	243	243	NUM
taxlaw-2821	751	23	see	see	VERB
taxlaw-2821	751	24	i	i	PRON
taxlaw-2821	751	25	d.	d.	PROPN
taxlaw-2821	751	26	244	244	NUM
taxlaw-2821	751	27	see	see	VERB
taxlaw-2821	751	28	daniel	daniel	PROPN
taxlaw-2821	751	29	s.	s.	PROPN
taxlaw-2821	751	30	kleinberger	kleinberger	PROPN
taxlaw-2821	751	31	,	,	PUNCT
taxlaw-2821	751	32	a	a	DET
taxlaw-2821	751	33	myth	myth	NOUN
taxlaw-2821	751	34	deconstructed	deconstruct	VERB
taxlaw-2821	751	35	:	:	PUNCT
taxlaw-2821	751	36	the	the	DET
taxlaw-2821	751	37	“	"	PUNCT
taxlaw-2821	751	38	emperor	emperor	NOUN
taxlaw-2821	751	39	’s	’s	PART
taxlaw-2821	751	40	new	new	ADJ
taxlaw-2821	751	41	clothes	clothe	NOUN
taxlaw-2821	751	42	"	"	PUNCT
taxlaw-2821	751	43	on	on	ADP
taxlaw-2821	751	44	the	the	DET
taxlaw-2821	751	45	low	low	ADJ
taxlaw-2821	751	46	-	-	PUNCT
taxlaw-2821	751	47	profit	profit	NOUN
taxlaw-2821	751	48	limited	limited	ADJ
taxlaw-2821	751	49	liability	liability	NOUN
taxlaw-2821	751	50	company	company	NOUN
taxlaw-2821	751	51	,	,	PUNCT
taxlaw-2821	751	52	35	35	NUM
taxlaw-2821	751	53	del	del	PROPN
taxlaw-2821	751	54	.	.	PROPN
taxlaw-2821	751	55	j.	j.	PROPN
taxlaw-2821	751	56	corp	corp	PROPN
taxlaw-2821	751	57	.	.	PROPN
taxlaw-2821	751	58	l.	l.	PROPN
taxlaw-2821	751	59	879	879	NUM
taxlaw-2821	751	60	,	,	PUNCT
taxlaw-2821	751	61	883	883	NUM
taxlaw-2821	751	62	-	-	SYM
taxlaw-2821	751	63	84	84	NUM
taxlaw-2821	751	64	(	(	PUNCT
taxlaw-2821	751	65	2010	2010	NUM
taxlaw-2821	751	66	)	)	PUNCT
taxlaw-2821	751	67	.	.	PUNCT
taxlaw-2821	752	1	245	245	NUM
taxlaw-2821	752	2	i	i	PRON
taxlaw-2821	752	3	d.	d.	PROPN
taxlaw-2821	752	4	at	at	ADP
taxlaw-2821	752	5	895	895	NUM
taxlaw-2821	752	6	.	.	PUNCT
taxlaw-2821	753	1	246	246	NUM
taxlaw-2821	754	1	i	i	PRON
taxlaw-2821	754	2	d.	d.	PROPN
taxlaw-2821	754	3	at	at	ADP
taxlaw-2821	754	4	885	885	NUM
taxlaw-2821	754	5	.	.	PUNCT
taxlaw-2821	754	6	247	247	NUM
taxlaw-2821	754	7	vt	vt	PROPN
taxlaw-2821	754	8	.	.	PROPN
taxlaw-2821	754	9	stat	stat	PROPN
taxlaw-2821	754	10	.	.	PUNCT
taxlaw-2821	755	1	ann	ann	PROPN
taxlaw-2821	755	2	.	.	PROPN
taxlaw-2821	756	1	11	11	NUM
taxlaw-2821	756	2	,	,	PUNCT
taxlaw-2821	756	3	§	§	PROPN
taxlaw-2821	756	4	3001(27	3001(27	NUM
taxlaw-2821	756	5	)	)	PUNCT
taxlaw-2821	756	6	(	(	PUNCT
taxlaw-2821	756	7	west	west	NOUN
taxlaw-2821	756	8	2013	2013	NUM
taxlaw-2821	756	9	)	)	PUNCT
taxlaw-2821	756	10	.	.	PUNCT
taxlaw-2821	757	1	248	248	NUM
taxlaw-2821	757	2	i.r.c	i.r.c	NOUN
taxlaw-2821	757	3	.	.	PUNCT
taxlaw-2821	758	1	§	§	PROPN
taxlaw-2821	758	2	4944	4944	NUM
taxlaw-2821	758	3	(	(	PUNCT
taxlaw-2821	758	4	2012	2012	NUM
taxlaw-2821	758	5	)	)	PUNCT
taxlaw-2821	758	6	.	.	PUNCT
taxlaw-2821	759	1	249	249	NUM
taxlaw-2821	759	2	treas	trea	NOUN
taxlaw-2821	759	3	.	.	PUNCT
taxlaw-2821	760	1	reg	reg	PROPN
taxlaw-2821	760	2	.	.	PUNCT
taxlaw-2821	761	1	§	§	PROPN
taxlaw-2821	761	2	53.4944	53.4944	NUM
taxlaw-2821	761	3	-	-	SYM
taxlaw-2821	761	4	3(a	3(a	NUM
taxlaw-2821	761	5	)	)	PUNCT
taxlaw-2821	761	6	(	(	PUNCT
taxlaw-2821	761	7	2013	2013	NUM
taxlaw-2821	761	8	)	)	PUNCT
taxlaw-2821	761	9	.	.	PUNCT
taxlaw-2821	762	1	250	250	NUM
taxlaw-2821	762	2	for	for	ADP
taxlaw-2821	762	3	instance	instance	NOUN
taxlaw-2821	762	4	,	,	PUNCT
taxlaw-2821	762	5	the	the	DET
taxlaw-2821	762	6	l3c	l3c	PROPN
taxlaw-2821	762	7	scheme	scheme	NOUN
taxlaw-2821	762	8	can	can	AUX
taxlaw-2821	762	9	be	be	AUX
taxlaw-2821	762	10	reached	reach	VERB
taxlaw-2821	762	11	through	through	ADP
taxlaw-2821	762	12	a	a	DET
taxlaw-2821	762	13	regular	regular	ADJ
taxlaw-2821	762	14	llc	llc	NOUN
taxlaw-2821	762	15	by	by	ADP
taxlaw-2821	762	16	drafting	draft	VERB
taxlaw-2821	762	17	the	the	DET
taxlaw-2821	762	18	operating	operating	NOUN
taxlaw-2821	762	19	agreement	agreement	NOUN
taxlaw-2821	762	20	so	so	SCONJ
taxlaw-2821	762	21	that	that	SCONJ
taxlaw-2821	762	22	it	it	PRON
taxlaw-2821	762	23	reproduces	reproduce	VERB
taxlaw-2821	762	24	treas	treas	PROPN
taxlaw-2821	762	25	.	.	PUNCT
taxlaw-2821	763	1	reg	reg	PROPN
taxlaw-2821	763	2	.	.	PUNCT
taxlaw-2821	764	1	§	§	PROPN
taxlaw-2821	764	2	53.4944	53.4944	NUM
taxlaw-2821	764	3	-	-	SYM
taxlaw-2821	764	4	3	3	NUM
taxlaw-2821	764	5	.	.	NUM
taxlaw-2821	764	6	251	251	NUM
taxlaw-2821	764	7	karen	karen	PROPN
taxlaw-2821	764	8	woods	wood	NOUN
taxlaw-2821	764	9	,	,	PUNCT
taxlaw-2821	764	10	americans	americans	PROPN
taxlaw-2821	764	11	for	for	ADP
taxlaw-2821	764	12	community	community	NOUN
taxlaw-2821	764	13	development	development	NOUN
taxlaw-2821	764	14	,	,	PUNCT
taxlaw-2821	764	15	l3cs	l3cs	PUNCT
taxlaw-2821	764	16	and	and	CCONJ
taxlaw-2821	764	17	the	the	DET
taxlaw-2821	764	18	irs	irs	PROPN
taxlaw-2821	764	19	,	,	PUNCT
taxlaw-2821	764	20	available	available	ADJ
taxlaw-2821	764	21	at	at	ADP
taxlaw-2821	764	22	http://www.americansforcommunitydevelopment.org(last	http://www.americansforcommunitydevelopment.org(last	PROPN
taxlaw-2821	764	23	visited	visit	VERB
taxlaw-2821	764	24	nov	nov	PROPN
taxlaw-2821	764	25	.	.	PROPN
taxlaw-2821	764	26	6	6	NUM
taxlaw-2821	764	27	,	,	PUNCT
taxlaw-2821	764	28	2013	2013	NUM
taxlaw-2821	764	29	)	)	PUNCT
taxlaw-2821	764	30	.	.	PUNCT
taxlaw-2821	765	1	2013	2013	NUM
taxlaw-2821	765	2	]	]	PUNCT
taxlaw-2821	766	1	designing	design	VERB
taxlaw-2821	766	2	a	a	DET
taxlaw-2821	766	3	legal	legal	ADJ
taxlaw-2821	766	4	vehicle	vehicle	NOUN
taxlaw-2821	766	5	for	for	ADP
taxlaw-2821	766	6	social	social	ADJ
taxlaw-2821	766	7	enterprises	enterprise	NOUN
taxlaw-2821	766	8	:	:	PUNCT
taxlaw-2821	766	9	131	131	NUM
taxlaw-2821	766	10	an	an	DET
taxlaw-2821	766	11	issue	issue	NOUN
taxlaw-2821	766	12	spotting	spot	VERB
taxlaw-2821	766	13	exercise	exercise	NOUN
taxlaw-2821	766	14	investing	invest	VERB
taxlaw-2821	766	15	foundation	foundation	NOUN
taxlaw-2821	766	16	responsible	responsible	ADJ
taxlaw-2821	766	17	for	for	ADP
taxlaw-2821	766	18	monitoring	monitor	VERB
taxlaw-2821	766	19	compliance	compliance	NOUN
taxlaw-2821	766	20	.	.	PUNCT
taxlaw-2821	766	21	”252	”252	PUNCT
taxlaw-2821	766	22	as	as	ADP
taxlaw-2821	766	23	a	a	DET
taxlaw-2821	766	24	result	result	NOUN
taxlaw-2821	766	25	,	,	PUNCT
taxlaw-2821	766	26	the	the	DET
taxlaw-2821	766	27	reduction	reduction	NOUN
taxlaw-2821	766	28	on	on	ADP
taxlaw-2821	766	29	transactional	transactional	ADJ
taxlaw-2821	766	30	and	and	CCONJ
taxlaw-2821	766	31	monitoring	monitoring	NOUN
taxlaw-2821	766	32	costs	cost	NOUN
taxlaw-2821	766	33	has	have	AUX
taxlaw-2821	766	34	not	not	PART
taxlaw-2821	766	35	happened	happen	VERB
taxlaw-2821	766	36	.	.	PUNCT
taxlaw-2821	767	1	despite	despite	SCONJ
taxlaw-2821	767	2	the	the	DET
taxlaw-2821	767	3	charitable	charitable	ADJ
taxlaw-2821	767	4	purpose	purpose	NOUN
taxlaw-2821	767	5	and	and	CCONJ
taxlaw-2821	767	6	the	the	DET
taxlaw-2821	767	7	transparency	transparency	NOUN
taxlaw-2821	767	8	of	of	ADP
taxlaw-2821	767	9	the	the	DET
taxlaw-2821	767	10	l3c	l3c	NOUN
taxlaw-2821	767	11	,	,	PUNCT
taxlaw-2821	767	12	state	state	NOUN
taxlaw-2821	767	13	legislation	legislation	NOUN
taxlaw-2821	767	14	on	on	ADP
taxlaw-2821	767	15	its	its	PRON
taxlaw-2821	767	16	own	own	ADJ
taxlaw-2821	767	17	can	can	AUX
taxlaw-2821	767	18	not	not	PART
taxlaw-2821	767	19	create	create	VERB
taxlaw-2821	767	20	new	new	ADJ
taxlaw-2821	767	21	opportunities	opportunity	NOUN
taxlaw-2821	767	22	for	for	ADP
taxlaw-2821	767	23	pris	pris	X
taxlaw-2821	767	24	.	.	PUNCT
taxlaw-2821	768	1	consequently	consequently	ADV
taxlaw-2821	768	2	,	,	PUNCT
taxlaw-2821	768	3	the	the	DET
taxlaw-2821	768	4	main	main	ADJ
taxlaw-2821	768	5	interest	interest	NOUN
taxlaw-2821	768	6	of	of	ADP
taxlaw-2821	768	7	the	the	DET
taxlaw-2821	768	8	l3c	l3c	NOUN
taxlaw-2821	768	9	for	for	ADP
taxlaw-2821	768	10	social	social	ADJ
taxlaw-2821	768	11	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	768	12	rests	rest	VERB
taxlaw-2821	768	13	in	in	ADP
taxlaw-2821	768	14	its	its	PRON
taxlaw-2821	768	15	branding	branding	NOUN
taxlaw-2821	768	16	aspect	aspect	NOUN
taxlaw-2821	768	17	and	and	CCONJ
taxlaw-2821	768	18	the	the	DET
taxlaw-2821	768	19	fiduciary	fiduciary	ADJ
taxlaw-2821	768	20	responsibility	responsibility	NOUN
taxlaw-2821	768	21	of	of	ADP
taxlaw-2821	768	22	the	the	DET
taxlaw-2821	768	23	company	company	NOUN
taxlaw-2821	768	24	to	to	PART
taxlaw-2821	768	25	further	further	VERB
taxlaw-2821	768	26	its	its	PRON
taxlaw-2821	768	27	charitable	charitable	ADJ
taxlaw-2821	768	28	mission	mission	NOUN
taxlaw-2821	768	29	.	.	PUNCT
taxlaw-2821	769	1	in	in	ADP
taxlaw-2821	769	2	short	short	ADJ
taxlaw-2821	769	3	,	,	PUNCT
taxlaw-2821	769	4	l3cs	l3cs	PUNCT
taxlaw-2821	769	5	provide	provide	VERB
taxlaw-2821	769	6	a	a	DET
taxlaw-2821	769	7	legal	legal	ADJ
taxlaw-2821	769	8	branding	branding	NOUN
taxlaw-2821	769	9	without	without	ADP
taxlaw-2821	769	10	the	the	DET
taxlaw-2821	769	11	burdensome	burdensome	ADJ
taxlaw-2821	769	12	structure	structure	NOUN
taxlaw-2821	769	13	of	of	ADP
taxlaw-2821	769	14	tax	tax	NOUN
taxlaw-2821	769	15	-	-	PUNCT
taxlaw-2821	769	16	exempt	exempt	ADJ
taxlaw-2821	769	17	organizations	organization	NOUN
taxlaw-2821	769	18	.	.	PUNCT
taxlaw-2821	770	1	vii	vii	PROPN
taxlaw-2821	770	2	conclusion	conclusion	NOUN
taxlaw-2821	770	3	:	:	PUNCT
taxlaw-2821	770	4	creative	creative	ADJ
taxlaw-2821	770	5	capitalism	capitalism	NOUN
taxlaw-2821	770	6	calls	call	VERB
taxlaw-2821	770	7	for	for	SCONJ
taxlaw-2821	770	8	innovative	innovative	ADJ
taxlaw-2821	770	9	legislators	legislator	NOUN
taxlaw-2821	770	10	social	social	ADJ
taxlaw-2821	770	11	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	770	12	is	be	AUX
taxlaw-2821	770	13	at	at	ADP
taxlaw-2821	770	14	the	the	DET
taxlaw-2821	770	15	juncture	juncture	NOUN
taxlaw-2821	770	16	of	of	ADP
taxlaw-2821	770	17	creative	creative	ADJ
taxlaw-2821	770	18	capitalism	capitalism	NOUN
taxlaw-2821	770	19	and	and	CCONJ
taxlaw-2821	770	20	social	social	ADJ
taxlaw-2821	770	21	innovation	innovation	NOUN
taxlaw-2821	770	22	.	.	PUNCT
taxlaw-2821	771	1	it	it	PRON
taxlaw-2821	771	2	aims	aim	VERB
taxlaw-2821	771	3	at	at	ADP
taxlaw-2821	771	4	combining	combine	VERB
taxlaw-2821	771	5	the	the	DET
taxlaw-2821	771	6	best	good	ADJ
taxlaw-2821	771	7	of	of	ADP
taxlaw-2821	771	8	two	two	NUM
taxlaw-2821	771	9	sectors	sector	NOUN
taxlaw-2821	771	10	,	,	PUNCT
taxlaw-2821	771	11	and	and	CCONJ
taxlaw-2821	771	12	thus	thus	ADV
taxlaw-2821	771	13	is	be	AUX
taxlaw-2821	771	14	cramped	cramp	VERB
taxlaw-2821	771	15	in	in	ADP
taxlaw-2821	771	16	the	the	DET
taxlaw-2821	771	17	traditional	traditional	ADJ
taxlaw-2821	771	18	vehicles	vehicle	NOUN
taxlaw-2821	771	19	designed	design	VERB
taxlaw-2821	771	20	for	for	ADP
taxlaw-2821	771	21	either	either	DET
taxlaw-2821	771	22	world	world	NOUN
taxlaw-2821	771	23	in	in	ADP
taxlaw-2821	771	24	isolation	isolation	NOUN
taxlaw-2821	771	25	.	.	PUNCT
taxlaw-2821	772	1	although	although	SCONJ
taxlaw-2821	772	2	the	the	DET
taxlaw-2821	772	3	social	social	ADJ
taxlaw-2821	772	4	bottom	bottom	ADJ
taxlaw-2821	772	5	line	line	NOUN
taxlaw-2821	772	6	of	of	ADP
taxlaw-2821	772	7	these	these	DET
taxlaw-2821	772	8	enterprises	enterprise	NOUN
taxlaw-2821	772	9	can	can	AUX
taxlaw-2821	772	10	usually	usually	ADV
taxlaw-2821	772	11	meet	meet	VERB
taxlaw-2821	772	12	the	the	DET
taxlaw-2821	772	13	broad	broad	ADJ
taxlaw-2821	772	14	charitable	charitable	ADJ
taxlaw-2821	772	15	purpose	purpose	NOUN
taxlaw-2821	772	16	requirement	requirement	NOUN
taxlaw-2821	772	17	of	of	ADP
taxlaw-2821	772	18	the	the	DET
taxlaw-2821	772	19	internal	internal	ADJ
taxlaw-2821	772	20	revenue	revenue	NOUN
taxlaw-2821	772	21	code	code	NOUN
taxlaw-2821	772	22	,	,	PUNCT
taxlaw-2821	772	23	tax	tax	NOUN
taxlaw-2821	772	24	-	-	PUNCT
taxlaw-2821	772	25	exempt	exempt	ADJ
taxlaw-2821	772	26	vehicles	vehicle	NOUN
taxlaw-2821	772	27	have	have	AUX
taxlaw-2821	772	28	proven	prove	VERB
taxlaw-2821	772	29	to	to	PART
taxlaw-2821	772	30	be	be	AUX
taxlaw-2821	772	31	unable	unable	ADJ
taxlaw-2821	772	32	to	to	PART
taxlaw-2821	772	33	host	host	VERB
taxlaw-2821	772	34	the	the	DET
taxlaw-2821	772	35	financial	financial	ADJ
taxlaw-2821	772	36	one	one	NUM
taxlaw-2821	772	37	.	.	PUNCT
taxlaw-2821	773	1	indeed	indeed	ADV
taxlaw-2821	773	2	,	,	PUNCT
taxlaw-2821	773	3	tax	tax	NOUN
taxlaw-2821	773	4	-	-	PUNCT
taxlaw-2821	773	5	exempt	exempt	ADJ
taxlaw-2821	773	6	nonprofits	nonprofit	NOUN
taxlaw-2821	773	7	can	can	AUX
taxlaw-2821	773	8	not	not	PART
taxlaw-2821	773	9	distribute	distribute	VERB
taxlaw-2821	773	10	profits	profit	NOUN
taxlaw-2821	773	11	to	to	ADP
taxlaw-2821	773	12	investors	investor	NOUN
taxlaw-2821	773	13	if	if	SCONJ
taxlaw-2821	773	14	they	they	PRON
taxlaw-2821	773	15	suffer	suffer	VERB
taxlaw-2821	773	16	a	a	DET
taxlaw-2821	773	17	burdensome	burdensome	ADJ
taxlaw-2821	773	18	federal	federal	ADJ
taxlaw-2821	773	19	oversight	oversight	NOUN
taxlaw-2821	773	20	as	as	ADV
taxlaw-2821	773	21	well	well	ADV
taxlaw-2821	773	22	as	as	ADP
taxlaw-2821	773	23	substantial	substantial	ADJ
taxlaw-2821	773	24	limitations	limitation	NOUN
taxlaw-2821	773	25	on	on	ADP
taxlaw-2821	773	26	their	their	PRON
taxlaw-2821	773	27	activities	activity	NOUN
taxlaw-2821	773	28	.	.	PUNCT
taxlaw-2821	774	1	conversely	conversely	ADV
taxlaw-2821	774	2	,	,	PUNCT
taxlaw-2821	774	3	the	the	DET
taxlaw-2821	774	4	advantages	advantage	NOUN
taxlaw-2821	774	5	of	of	ADP
taxlaw-2821	774	6	for	for	ADP
taxlaw-2821	774	7	-	-	PUNCT
taxlaw-2821	774	8	profit	profit	NOUN
taxlaw-2821	774	9	vehicles	vehicle	NOUN
taxlaw-2821	774	10	stem	stem	VERB
taxlaw-2821	774	11	from	from	ADP
taxlaw-2821	774	12	their	their	PRON
taxlaw-2821	774	13	flexibility	flexibility	NOUN
taxlaw-2821	774	14	.	.	PUNCT
taxlaw-2821	775	1	they	they	PRON
taxlaw-2821	775	2	can	can	AUX
taxlaw-2821	775	3	raise	raise	VERB
taxlaw-2821	775	4	capital	capital	NOUN
taxlaw-2821	775	5	on	on	ADP
taxlaw-2821	775	6	the	the	DET
taxlaw-2821	775	7	market	market	NOUN
taxlaw-2821	775	8	and	and	CCONJ
taxlaw-2821	775	9	organize	organize	VERB
taxlaw-2821	775	10	their	their	PRON
taxlaw-2821	775	11	ownership	ownership	NOUN
taxlaw-2821	775	12	structure	structure	NOUN
taxlaw-2821	775	13	as	as	SCONJ
taxlaw-2821	775	14	they	they	PRON
taxlaw-2821	775	15	see	see	VERB
taxlaw-2821	775	16	fit	fit	ADJ
taxlaw-2821	775	17	.	.	PUNCT
taxlaw-2821	776	1	they	they	PRON
taxlaw-2821	776	2	are	be	AUX
taxlaw-2821	776	3	free	free	ADJ
taxlaw-2821	776	4	to	to	PART
taxlaw-2821	776	5	engage	engage	VERB
taxlaw-2821	776	6	in	in	ADP
taxlaw-2821	776	7	a	a	DET
taxlaw-2821	776	8	number	number	NOUN
taxlaw-2821	776	9	of	of	ADP
taxlaw-2821	776	10	activities	activity	NOUN
taxlaw-2821	776	11	that	that	PRON
taxlaw-2821	776	12	are	be	AUX
taxlaw-2821	776	13	either	either	ADV
taxlaw-2821	776	14	prohibited	prohibit	VERB
taxlaw-2821	776	15	or	or	CCONJ
taxlaw-2821	776	16	highly	highly	ADV
taxlaw-2821	776	17	regulated	regulate	VERB
taxlaw-2821	776	18	when	when	SCONJ
taxlaw-2821	776	19	carried	carry	VERB
taxlaw-2821	776	20	out	out	ADP
taxlaw-2821	776	21	by	by	ADP
taxlaw-2821	776	22	tax	tax	NOUN
taxlaw-2821	776	23	-	-	PUNCT
taxlaw-2821	776	24	exempt	exempt	ADJ
taxlaw-2821	776	25	nonprofits	nonprofit	NOUN
taxlaw-2821	776	26	.	.	PUNCT
taxlaw-2821	777	1	however	however	ADV
taxlaw-2821	777	2	,	,	PUNCT
taxlaw-2821	777	3	the	the	DET
taxlaw-2821	777	4	uncertainty	uncertainty	NOUN
taxlaw-2821	777	5	as	as	ADP
taxlaw-2821	777	6	to	to	ADP
taxlaw-2821	777	7	the	the	DET
taxlaw-2821	777	8	extent	extent	NOUN
taxlaw-2821	777	9	to	to	PART
taxlaw-2821	777	10	which	which	PRON
taxlaw-2821	777	11	social	social	ADJ
taxlaw-2821	777	12	purposes	purpose	NOUN
taxlaw-2821	777	13	can	can	AUX
taxlaw-2821	777	14	be	be	AUX
taxlaw-2821	777	15	furthered	further	VERB
taxlaw-2821	777	16	by	by	ADP
taxlaw-2821	777	17	corporations	corporation	NOUN
taxlaw-2821	777	18	,	,	PUNCT
taxlaw-2821	777	19	as	as	ADV
taxlaw-2821	777	20	well	well	ADV
taxlaw-2821	777	21	as	as	ADP
taxlaw-2821	777	22	the	the	DET
taxlaw-2821	777	23	failure	failure	NOUN
taxlaw-2821	777	24	of	of	ADP
taxlaw-2821	777	25	the	the	DET
taxlaw-2821	777	26	for	for	ADP
taxlaw-2821	777	27	-	-	PUNCT
taxlaw-2821	777	28	profit	profit	NOUN
taxlaw-2821	777	29	world	world	NOUN
taxlaw-2821	777	30	to	to	PART
taxlaw-2821	777	31	receive	receive	VERB
taxlaw-2821	777	32	funding	funding	NOUN
taxlaw-2821	777	33	from	from	ADP
taxlaw-2821	777	34	tax	tax	NOUN
taxlaw-2821	777	35	-	-	PUNCT
taxlaw-2821	777	36	exempts	exempt	NOUN
taxlaw-2821	777	37	and	and	CCONJ
taxlaw-2821	777	38	the	the	DET
taxlaw-2821	777	39	lack	lack	NOUN
taxlaw-2821	777	40	of	of	ADP
taxlaw-2821	777	41	a	a	DET
taxlaw-2821	777	42	social	social	ADJ
taxlaw-2821	777	43	enterprise	enterprise	NOUN
taxlaw-2821	777	44	brand	brand	NOUN
taxlaw-2821	777	45	have	have	AUX
taxlaw-2821	777	46	made	make	VERB
taxlaw-2821	777	47	it	it	PRON
taxlaw-2821	777	48	necessary	necessary	ADJ
taxlaw-2821	777	49	to	to	PART
taxlaw-2821	777	50	design	design	VERB
taxlaw-2821	777	51	new	new	ADJ
taxlaw-2821	777	52	vehicles	vehicle	NOUN
taxlaw-2821	777	53	.	.	PUNCT
taxlaw-2821	778	1	hence	hence	ADV
taxlaw-2821	778	2	,	,	PUNCT
taxlaw-2821	778	3	the	the	DET
taxlaw-2821	778	4	development	development	NOUN
taxlaw-2821	778	5	of	of	ADP
taxlaw-2821	778	6	the	the	DET
taxlaw-2821	778	7	social	social	ADJ
taxlaw-2821	778	8	enterprise	enterprise	NOUN
taxlaw-2821	778	9	movement	movement	NOUN
taxlaw-2821	778	10	has	have	AUX
taxlaw-2821	778	11	caused	cause	VERB
taxlaw-2821	778	12	an	an	DET
taxlaw-2821	778	13	increasing	increase	VERB
taxlaw-2821	778	14	number	number	NOUN
taxlaw-2821	778	15	of	of	ADP
taxlaw-2821	778	16	states	state	NOUN
taxlaw-2821	778	17	to	to	PART
taxlaw-2821	778	18	“	"	PUNCT
taxlaw-2821	778	19	revisit	revisit	VERB
taxlaw-2821	778	20	a	a	DET
taxlaw-2821	778	21	binary	binary	NOUN
taxlaw-2821	778	22	or	or	CCONJ
taxlaw-2821	778	23	'	'	PUNCT
taxlaw-2821	778	24	either	either	CCONJ
taxlaw-2821	778	25	/	/	SYM
taxlaw-2821	778	26	or	or	CCONJ
taxlaw-2821	778	27	approach	approach	NOUN
taxlaw-2821	778	28	'	'	PUNCT
taxlaw-2821	778	29	to	to	ADP
taxlaw-2821	778	30	organizational	organizational	ADJ
taxlaw-2821	778	31	structures	structure	NOUN
taxlaw-2821	778	32	.	.	PUNCT
taxlaw-2821	779	1	”253	”253	VERB
taxlaw-2821	779	2	hybrid	hybrid	ADJ
taxlaw-2821	779	3	vehicles	vehicle	NOUN
taxlaw-2821	779	4	thus	thus	ADV
taxlaw-2821	779	5	aim	aim	VERB
taxlaw-2821	779	6	at	at	ADP
taxlaw-2821	779	7	enabling	enable	VERB
taxlaw-2821	779	8	mission	mission	NOUN
taxlaw-2821	779	9	-	-	PUNCT
taxlaw-2821	779	10	driven	drive	VERB
taxlaw-2821	779	11	for	for	ADP
taxlaw-2821	779	12	-	-	PUNCT
taxlaw-2821	779	13	profits	profit	NOUN
taxlaw-2821	779	14	to	to	PART
taxlaw-2821	779	15	access	access	VERB
taxlaw-2821	779	16	a	a	DET
taxlaw-2821	779	17	broad	broad	ADJ
taxlaw-2821	779	18	array	array	NOUN
taxlaw-2821	779	19	of	of	ADP
taxlaw-2821	779	20	funding	funding	NOUN
taxlaw-2821	779	21	sources	source	NOUN
taxlaw-2821	779	22	and	and	CCONJ
taxlaw-2821	779	23	to	to	PART
taxlaw-2821	779	24	commit	commit	VERB
taxlaw-2821	779	25	their	their	PRON
taxlaw-2821	779	26	capital	capital	NOUN
taxlaw-2821	779	27	to	to	ADP
taxlaw-2821	779	28	social	social	ADJ
taxlaw-2821	779	29	endeavors	endeavor	NOUN
taxlaw-2821	779	30	.	.	PUNCT
taxlaw-2821	780	1	by	by	ADP
taxlaw-2821	780	2	adopting	adopt	VERB
taxlaw-2821	780	3	hybrid	hybrid	ADJ
taxlaw-2821	780	4	vehicles	vehicle	NOUN
taxlaw-2821	780	5	,	,	PUNCT
taxlaw-2821	780	6	social	social	ADJ
taxlaw-2821	780	7	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	780	8	brand	brand	VERB
taxlaw-2821	780	9	their	their	PRON
taxlaw-2821	780	10	enterprises	enterprise	NOUN
taxlaw-2821	780	11	as	as	ADP
taxlaw-2821	780	12	committed	commit	VERB
taxlaw-2821	780	13	to	to	ADP
taxlaw-2821	780	14	public	public	ADJ
taxlaw-2821	780	15	interest	interest	NOUN
taxlaw-2821	780	16	purposes	purpose	NOUN
taxlaw-2821	780	17	,	,	PUNCT
taxlaw-2821	780	18	even	even	ADV
taxlaw-2821	780	19	though	though	SCONJ
taxlaw-2821	780	20	the	the	DET
taxlaw-2821	780	21	degree	degree	NOUN
taxlaw-2821	780	22	of	of	ADP
taxlaw-2821	780	23	this	this	DET
taxlaw-2821	780	24	commitment	commitment	NOUN
taxlaw-2821	780	25	varies	vary	VERB
taxlaw-2821	780	26	depending	depend	VERB
taxlaw-2821	780	27	on	on	ADP
taxlaw-2821	780	28	the	the	DET
taxlaw-2821	780	29	legal	legal	ADJ
taxlaw-2821	780	30	form	form	NOUN
taxlaw-2821	780	31	chosen	choose	VERB
taxlaw-2821	780	32	.	.	PUNCT
taxlaw-2821	781	1	they	they	PRON
taxlaw-2821	781	2	further	far	ADV
taxlaw-2821	781	3	escape	escape	VERB
taxlaw-2821	781	4	the	the	DET
taxlaw-2821	781	5	significant	significant	ADJ
taxlaw-2821	781	6	non	non	ADJ
taxlaw-2821	781	7	-	-	ADJ
taxlaw-2821	781	8	distribution	distribution	ADJ
taxlaw-2821	781	9	and	and	CCONJ
taxlaw-2821	781	10	disclosure	disclosure	NOUN
taxlaw-2821	781	11	constraints	constraint	NOUN
taxlaw-2821	781	12	that	that	PRON
taxlaw-2821	781	13	weigh	weigh	VERB
taxlaw-2821	781	14	heavily	heavily	ADV
taxlaw-2821	781	15	on	on	ADP
taxlaw-2821	781	16	tax	tax	NOUN
taxlaw-2821	781	17	-	-	PUNCT
taxlaw-2821	781	18	exempt	exempt	ADJ
taxlaw-2821	781	19	organizations	organization	NOUN
taxlaw-2821	781	20	.	.	PUNCT
taxlaw-2821	782	1	consequently	consequently	ADV
taxlaw-2821	782	2	,	,	PUNCT
taxlaw-2821	782	3	their	their	PRON
taxlaw-2821	782	4	business	business	NOUN
taxlaw-2821	782	5	-	-	PUNCT
taxlaw-2821	782	6	like	like	ADJ
taxlaw-2821	782	7	flexibility	flexibility	NOUN
taxlaw-2821	782	8	along	along	ADP
taxlaw-2821	782	9	with	with	ADP
taxlaw-2821	782	10	their	their	PRON
taxlaw-2821	782	11	public	public	ADJ
taxlaw-2821	782	12	identification	identification	NOUN
taxlaw-2821	782	13	as	as	ADP
taxlaw-2821	782	14	mission	mission	NOUN
taxlaw-2821	782	15	-	-	PUNCT
taxlaw-2821	782	16	driven	drive	VERB
taxlaw-2821	782	17	creatures	creature	NOUN
taxlaw-2821	782	18	should	should	AUX
taxlaw-2821	782	19	favor	favor	VERB
taxlaw-2821	782	20	investors	investor	NOUN
taxlaw-2821	782	21	’	'	PUNCT
taxlaw-2821	782	22	confidence	confidence	NOUN
taxlaw-2821	782	23	and	and	CCONJ
taxlaw-2821	782	24	consumers	consumer	NOUN
taxlaw-2821	782	25	’	'	PUNCT
taxlaw-2821	782	26	loyalty	loyalty	NOUN
taxlaw-2821	782	27	.	.	PUNCT
taxlaw-2821	783	1	nonetheless	nonetheless	ADV
taxlaw-2821	783	2	,	,	PUNCT
taxlaw-2821	783	3	various	various	ADJ
taxlaw-2821	783	4	obstacles	obstacle	NOUN
taxlaw-2821	783	5	stand	stand	VERB
taxlaw-2821	783	6	in	in	ADP
taxlaw-2821	783	7	the	the	DET
taxlaw-2821	783	8	way	way	NOUN
taxlaw-2821	783	9	of	of	ADP
taxlaw-2821	783	10	this	this	DET
taxlaw-2821	783	11	speculative	speculative	ADJ
taxlaw-2821	783	12	scheme	scheme	NOUN
taxlaw-2821	783	13	.	.	PUNCT
taxlaw-2821	784	1	first	first	ADV
taxlaw-2821	784	2	,	,	PUNCT
taxlaw-2821	784	3	these	these	DET
taxlaw-2821	784	4	new	new	ADJ
taxlaw-2821	784	5	forms	form	NOUN
taxlaw-2821	784	6	remain	remain	VERB
taxlaw-2821	784	7	widely	widely	ADV
taxlaw-2821	784	8	untested	untested	ADJ
taxlaw-2821	784	9	by	by	ADP
taxlaw-2821	784	10	the	the	DET
taxlaw-2821	784	11	courts	court	NOUN
taxlaw-2821	784	12	.	.	PUNCT
taxlaw-2821	785	1	how	how	SCONJ
taxlaw-2821	785	2	the	the	DET
taxlaw-2821	785	3	balance	balance	NOUN
taxlaw-2821	785	4	between	between	ADP
taxlaw-2821	785	5	the	the	DET
taxlaw-2821	785	6	two	two	NUM
taxlaw-2821	785	7	bottom	bottom	ADJ
taxlaw-2821	785	8	lines	line	NOUN
taxlaw-2821	785	9	will	will	AUX
taxlaw-2821	785	10	be	be	AUX
taxlaw-2821	785	11	struck	strike	VERB
taxlaw-2821	785	12	is	be	AUX
taxlaw-2821	785	13	still	still	ADV
taxlaw-2821	785	14	an	an	DET
taxlaw-2821	785	15	open	open	ADJ
taxlaw-2821	785	16	question	question	NOUN
taxlaw-2821	785	17	,	,	PUNCT
taxlaw-2821	785	18	particularly	particularly	ADV
taxlaw-2821	785	19	regarding	regard	VERB
taxlaw-2821	785	20	the	the	DET
taxlaw-2821	785	21	benefit	benefit	NOUN
taxlaw-2821	785	22	corporation	corporation	NOUN
taxlaw-2821	785	23	.	.	PUNCT
taxlaw-2821	786	1	further	far	ADV
taxlaw-2821	786	2	,	,	PUNCT
taxlaw-2821	786	3	there	there	PRON
taxlaw-2821	786	4	is	be	VERB
taxlaw-2821	786	5	a	a	DET
taxlaw-2821	786	6	lack	lack	NOUN
taxlaw-2821	786	7	of	of	ADP
taxlaw-2821	786	8	uniformity	uniformity	NOUN
taxlaw-2821	786	9	in	in	ADP
taxlaw-2821	786	10	the	the	DET
taxlaw-2821	786	11	forms	form	NOUN
taxlaw-2821	786	12	that	that	PRON
taxlaw-2821	786	13	are	be	AUX
taxlaw-2821	786	14	authorized	authorize	VERB
taxlaw-2821	786	15	nationwide	nationwide	ADV
taxlaw-2821	786	16	.	.	PUNCT
taxlaw-2821	787	1	different	different	ADJ
taxlaw-2821	787	2	states	state	NOUN
taxlaw-2821	787	3	have	have	VERB
taxlaw-2821	787	4	different	different	ADJ
taxlaw-2821	787	5	answers	answer	NOUN
taxlaw-2821	787	6	to	to	ADP
taxlaw-2821	787	7	the	the	DET
taxlaw-2821	787	8	social	social	ADJ
taxlaw-2821	787	9	enterprise	enterprise	NOUN
taxlaw-2821	787	10	challenges	challenge	NOUN
taxlaw-2821	787	11	:	:	PUNCT
taxlaw-2821	787	12	while	while	SCONJ
taxlaw-2821	787	13	some	some	DET
taxlaw-2821	787	14	states	state	NOUN
taxlaw-2821	787	15	have	have	AUX
taxlaw-2821	787	16	refused	refuse	VERB
taxlaw-2821	787	17	to	to	PART
taxlaw-2821	787	18	create	create	VERB
taxlaw-2821	787	19	any	any	DET
taxlaw-2821	787	20	hybrid	hybrid	ADJ
taxlaw-2821	787	21	form	form	NOUN
taxlaw-2821	787	22	,	,	PUNCT
taxlaw-2821	787	23	others	other	NOUN
taxlaw-2821	787	24	have	have	AUX
taxlaw-2821	787	25	adopted	adopt	VERB
taxlaw-2821	787	26	several	several	ADJ
taxlaw-2821	787	27	mission	mission	NOUN
taxlaw-2821	787	28	-	-	PUNCT
taxlaw-2821	787	29	driven	drive	VERB
taxlaw-2821	787	30	vehicles	vehicle	NOUN
taxlaw-2821	787	31	in	in	ADP
taxlaw-2821	787	32	their	their	PRON
taxlaw-2821	787	33	own	own	ADJ
taxlaw-2821	787	34	legislation	legislation	NOUN
taxlaw-2821	787	35	.	.	PUNCT
taxlaw-2821	788	1	california	california	PROPN
taxlaw-2821	788	2	,	,	PUNCT
taxlaw-2821	788	3	for	for	ADP
taxlaw-2821	788	4	instance	instance	NOUN
taxlaw-2821	788	5	,	,	PUNCT
taxlaw-2821	788	6	created	create	VERB
taxlaw-2821	788	7	the	the	DET
taxlaw-2821	788	8	flexible	flexible	ADJ
taxlaw-2821	788	9	purpose	purpose	NOUN
taxlaw-2821	788	10	corporation254	corporation254	PROPN
taxlaw-2821	788	11	in	in	ADP
taxlaw-2821	788	12	addition	addition	NOUN
taxlaw-2821	788	13	to	to	ADP
taxlaw-2821	788	14	its	its	PRON
taxlaw-2821	788	15	benefit	benefit	NOUN
taxlaw-2821	788	16	corporation255	corporation255	PROPN
taxlaw-2821	788	17	:	:	PUNCT
taxlaw-2821	788	18	the	the	DET
taxlaw-2821	788	19	former	former	ADJ
taxlaw-2821	788	20	offers	offer	VERB
taxlaw-2821	788	21	greater	great	ADJ
taxlaw-2821	788	22	flexibility	flexibility	NOUN
taxlaw-2821	788	23	than	than	ADP
taxlaw-2821	788	24	the	the	DET
taxlaw-2821	788	25	latter	latter	ADJ
taxlaw-2821	788	26	in	in	ADP
taxlaw-2821	788	27	the	the	DET
taxlaw-2821	788	28	furtherance	furtherance	NOUN
taxlaw-2821	788	29	of	of	ADP
taxlaw-2821	788	30	public	public	ADJ
taxlaw-2821	788	31	benefits	benefit	NOUN
taxlaw-2821	788	32	through	through	ADP
taxlaw-2821	788	33	lighter	light	ADJ
taxlaw-2821	788	34	252	252	NUM
taxlaw-2821	788	35	i	i	PROPN
taxlaw-2821	788	36	d.	d.	PROPN
taxlaw-2821	788	37	253	253	NUM
taxlaw-2821	788	38	see	see	VERB
taxlaw-2821	788	39	lofft	lofft	NOUN
taxlaw-2821	788	40	et	et	PROPN
taxlaw-2821	788	41	al	al	PROPN
taxlaw-2821	788	42	.	.	PROPN
taxlaw-2821	788	43	,	,	PUNCT
taxlaw-2821	788	44	supra	supra	PROPN
taxlaw-2821	788	45	note	note	PROPN
taxlaw-2821	788	46	108	108	NUM
taxlaw-2821	788	47	.	.	PUNCT
taxlaw-2821	789	1	254	254	NUM
taxlaw-2821	789	2	cal	cal	NOUN
taxlaw-2821	789	3	.	.	PUNCT
taxlaw-2821	790	1	corp	corp	PROPN
taxlaw-2821	790	2	.	.	PROPN
taxlaw-2821	790	3	code	code	PROPN
taxlaw-2821	790	4	§	§	PROPN
taxlaw-2821	790	5	2600	2600	NUM
taxlaw-2821	790	6	(	(	PUNCT
taxlaw-2821	790	7	west	west	NOUN
taxlaw-2821	790	8	2013	2013	NUM
taxlaw-2821	790	9	)	)	PUNCT
taxlaw-2821	790	10	.	.	PUNCT
taxlaw-2821	791	1	255	255	NUM
taxlaw-2821	791	2	cal	cal	NOUN
taxlaw-2821	791	3	.	.	PUNCT
taxlaw-2821	791	4	corp	corp	PROPN
taxlaw-2821	791	5	.	.	PROPN
taxlaw-2821	791	6	code	code	PROPN
taxlaw-2821	791	7	§	§	PROPN
taxlaw-2821	791	8	14610	14610	NUM
taxlaw-2821	791	9	(	(	PUNCT
taxlaw-2821	791	10	west	west	NOUN
taxlaw-2821	791	11	2013	2013	NUM
taxlaw-2821	791	12	)	)	PUNCT
taxlaw-2821	791	13	.	.	PUNCT
taxlaw-2821	792	1	132	132	NUM
taxlaw-2821	792	2	columbia	columbia	PROPN
taxlaw-2821	792	3	journal	journal	PROPN
taxlaw-2821	792	4	of	of	ADP
taxlaw-2821	792	5	tax	tax	NOUN
taxlaw-2821	792	6	law	law	NOUN
taxlaw-2821	792	7	[	[	X
taxlaw-2821	792	8	vol.5:100	vol.5:100	ADP
taxlaw-2821	792	9	qualifying	qualify	VERB
taxlaw-2821	792	10	and	and	CCONJ
taxlaw-2821	792	11	reporting	report	VERB
taxlaw-2821	792	12	constraints.256	constraints.256	PRON
taxlaw-2821	792	13	the	the	DET
taxlaw-2821	792	14	state	state	NOUN
taxlaw-2821	792	15	of	of	ADP
taxlaw-2821	792	16	washington	washington	PROPN
taxlaw-2821	792	17	followed	follow	VERB
taxlaw-2821	792	18	the	the	DET
taxlaw-2821	792	19	same	same	ADJ
taxlaw-2821	792	20	trend	trend	NOUN
taxlaw-2821	792	21	with	with	ADP
taxlaw-2821	792	22	the	the	DET
taxlaw-2821	792	23	adoption	adoption	NOUN
taxlaw-2821	792	24	of	of	ADP
taxlaw-2821	792	25	a	a	DET
taxlaw-2821	792	26	new	new	ADJ
taxlaw-2821	792	27	type	type	NOUN
taxlaw-2821	792	28	of	of	ADP
taxlaw-2821	792	29	for	for	ADP
taxlaw-2821	792	30	-	-	PUNCT
taxlaw-2821	792	31	profit	profit	NOUN
taxlaw-2821	792	32	corporation	corporation	NOUN
taxlaw-2821	792	33	,	,	PUNCT
taxlaw-2821	792	34	the	the	DET
taxlaw-2821	792	35	social	social	ADJ
taxlaw-2821	792	36	purpose	purpose	NOUN
taxlaw-2821	792	37	corporation	corporation	NOUN
taxlaw-2821	792	38	,	,	PUNCT
taxlaw-2821	792	39	as	as	ADP
taxlaw-2821	792	40	of	of	ADP
taxlaw-2821	792	41	june	june	PROPN
taxlaw-2821	792	42	7	7	NUM
taxlaw-2821	792	43	,	,	PUNCT
taxlaw-2821	792	44	2012.257	2012.257	PROPN
taxlaw-2821	792	45	in	in	ADP
taxlaw-2821	792	46	many	many	ADJ
taxlaw-2821	792	47	ways	way	NOUN
taxlaw-2821	792	48	,	,	PUNCT
taxlaw-2821	792	49	the	the	DET
taxlaw-2821	792	50	social	social	ADJ
taxlaw-2821	792	51	purpose	purpose	NOUN
taxlaw-2821	792	52	corporation	corporation	NOUN
taxlaw-2821	792	53	looks	look	VERB
taxlaw-2821	792	54	like	like	ADP
taxlaw-2821	792	55	a	a	DET
taxlaw-2821	792	56	lighter	light	ADJ
taxlaw-2821	792	57	version	version	NOUN
taxlaw-2821	792	58	of	of	ADP
taxlaw-2821	792	59	the	the	DET
taxlaw-2821	792	60	benefit	benefit	NOUN
taxlaw-2821	792	61	corporation	corporation	NOUN
taxlaw-2821	792	62	as	as	ADP
taxlaw-2821	792	63	well.258	well.258	PROPN
taxlaw-2821	792	64	this	this	DET
taxlaw-2821	792	65	lack	lack	NOUN
taxlaw-2821	792	66	of	of	ADP
taxlaw-2821	792	67	uniform	uniform	ADJ
taxlaw-2821	792	68	approach	approach	NOUN
taxlaw-2821	792	69	nationwide	nationwide	ADJ
taxlaw-2821	792	70	results	result	NOUN
taxlaw-2821	792	71	in	in	ADP
taxlaw-2821	792	72	a	a	DET
taxlaw-2821	792	73	lessened	lessened	ADJ
taxlaw-2821	792	74	readability	readability	NOUN
taxlaw-2821	792	75	of	of	ADP
taxlaw-2821	792	76	the	the	DET
taxlaw-2821	792	77	hybrid	hybrid	NOUN
taxlaw-2821	792	78	model	model	NOUN
taxlaw-2821	792	79	and	and	CCONJ
taxlaw-2821	792	80	make	make	VERB
taxlaw-2821	792	81	it	it	PRON
taxlaw-2821	792	82	harder	hard	ADJ
taxlaw-2821	792	83	for	for	SCONJ
taxlaw-2821	792	84	social	social	ADJ
taxlaw-2821	792	85	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	792	86	and	and	CCONJ
taxlaw-2821	792	87	their	their	PRON
taxlaw-2821	792	88	investors	investor	NOUN
taxlaw-2821	792	89	to	to	PART
taxlaw-2821	792	90	navigate	navigate	VERB
taxlaw-2821	792	91	between	between	ADP
taxlaw-2821	792	92	the	the	DET
taxlaw-2821	792	93	forms	form	NOUN
taxlaw-2821	792	94	it	it	PRON
taxlaw-2821	792	95	encompasses	encompass	VERB
taxlaw-2821	792	96	.	.	PUNCT
taxlaw-2821	793	1	consequently	consequently	ADV
taxlaw-2821	793	2	,	,	PUNCT
taxlaw-2821	793	3	the	the	DET
taxlaw-2821	793	4	availability	availability	NOUN
taxlaw-2821	793	5	of	of	ADP
taxlaw-2821	793	6	nonprofit	nonprofit	ADJ
taxlaw-2821	793	7	,	,	PUNCT
taxlaw-2821	793	8	for	for	ADP
taxlaw-2821	793	9	-	-	PUNCT
taxlaw-2821	793	10	profit	profit	NOUN
taxlaw-2821	793	11	and	and	CCONJ
taxlaw-2821	793	12	hybrid	hybrid	ADJ
taxlaw-2821	793	13	vehicles	vehicle	NOUN
taxlaw-2821	793	14	must	must	AUX
taxlaw-2821	793	15	be	be	AUX
taxlaw-2821	793	16	viewed	view	VERB
taxlaw-2821	793	17	as	as	ADP
taxlaw-2821	793	18	a	a	DET
taxlaw-2821	793	19	menu	menu	NOUN
taxlaw-2821	793	20	from	from	ADP
taxlaw-2821	793	21	which	which	PRON
taxlaw-2821	793	22	social	social	ADJ
taxlaw-2821	793	23	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	793	24	can	can	AUX
taxlaw-2821	793	25	choose	choose	VERB
taxlaw-2821	793	26	the	the	DET
taxlaw-2821	793	27	form	form	NOUN
taxlaw-2821	793	28	that	that	PRON
taxlaw-2821	793	29	is	be	AUX
taxlaw-2821	793	30	better	well	ADV
taxlaw-2821	793	31	suited	suited	ADJ
taxlaw-2821	793	32	for	for	ADP
taxlaw-2821	793	33	their	their	PRON
taxlaw-2821	793	34	own	own	ADJ
taxlaw-2821	793	35	business	business	NOUN
taxlaw-2821	793	36	model	model	NOUN
taxlaw-2821	793	37	.	.	PUNCT
taxlaw-2821	794	1	because	because	SCONJ
taxlaw-2821	794	2	social	social	ADJ
taxlaw-2821	794	3	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	794	4	rests	rest	VERB
taxlaw-2821	794	5	on	on	ADP
taxlaw-2821	794	6	an	an	DET
taxlaw-2821	794	7	innovative	innovative	ADJ
taxlaw-2821	794	8	combination	combination	NOUN
taxlaw-2821	794	9	of	of	ADP
taxlaw-2821	794	10	the	the	DET
taxlaw-2821	794	11	for	for	ADP
taxlaw-2821	794	12	-	-	PUNCT
taxlaw-2821	794	13	profit	profit	NOUN
taxlaw-2821	794	14	and	and	CCONJ
taxlaw-2821	794	15	charitable	charitable	ADJ
taxlaw-2821	794	16	worlds	world	NOUN
taxlaw-2821	794	17	,	,	PUNCT
taxlaw-2821	794	18	there	there	PRON
taxlaw-2821	794	19	is	be	VERB
taxlaw-2821	794	20	hardly	hardly	ADV
taxlaw-2821	794	21	one	one	NUM
taxlaw-2821	794	22	legal	legal	ADJ
taxlaw-2821	794	23	form	form	NOUN
taxlaw-2821	794	24	that	that	PRON
taxlaw-2821	794	25	adequately	adequately	ADV
taxlaw-2821	794	26	fits	fit	VERB
taxlaw-2821	794	27	the	the	DET
taxlaw-2821	794	28	whole	whole	ADJ
taxlaw-2821	794	29	multiplicity	multiplicity	NOUN
taxlaw-2821	794	30	of	of	ADP
taxlaw-2821	794	31	its	its	PRON
taxlaw-2821	794	32	variants	variant	NOUN
taxlaw-2821	794	33	.	.	PUNCT
taxlaw-2821	795	1	the	the	DET
taxlaw-2821	795	2	preliminary	preliminary	ADJ
taxlaw-2821	795	3	issue	issue	NOUN
taxlaw-2821	795	4	that	that	SCONJ
taxlaw-2821	795	5	states	state	NOUN
taxlaw-2821	795	6	should	should	AUX
taxlaw-2821	795	7	resolve	resolve	VERB
taxlaw-2821	795	8	is	be	AUX
taxlaw-2821	795	9	to	to	PART
taxlaw-2821	795	10	better	well	ADV
taxlaw-2821	795	11	define	define	VERB
taxlaw-2821	795	12	social	social	ADJ
taxlaw-2821	795	13	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	795	14	,	,	PUNCT
taxlaw-2821	795	15	particularly	particularly	ADV
taxlaw-2821	795	16	regarding	regard	VERB
taxlaw-2821	795	17	its	its	PRON
taxlaw-2821	795	18	mission	mission	NOUN
taxlaw-2821	795	19	,	,	PUNCT
taxlaw-2821	795	20	capitalizing	capitalize	VERB
taxlaw-2821	795	21	and	and	CCONJ
taxlaw-2821	795	22	governance	governance	NOUN
taxlaw-2821	795	23	components	component	NOUN
taxlaw-2821	795	24	.	.	PUNCT
taxlaw-2821	796	1	understanding	understand	VERB
taxlaw-2821	796	2	these	these	DET
taxlaw-2821	796	3	challenges	challenge	NOUN
taxlaw-2821	796	4	is	be	AUX
taxlaw-2821	796	5	the	the	DET
taxlaw-2821	796	6	key	key	NOUN
taxlaw-2821	796	7	to	to	ADP
taxlaw-2821	796	8	designing	design	VERB
taxlaw-2821	796	9	an	an	DET
taxlaw-2821	796	10	appropriate	appropriate	ADJ
taxlaw-2821	796	11	legal	legal	ADJ
taxlaw-2821	796	12	form	form	NOUN
taxlaw-2821	796	13	.	.	PUNCT
taxlaw-2821	797	1	then	then	ADV
taxlaw-2821	797	2	,	,	PUNCT
taxlaw-2821	797	3	as	as	ADP
taxlaw-2821	797	4	for	for	ADP
taxlaw-2821	797	5	the	the	DET
taxlaw-2821	797	6	state	state	NOUN
taxlaw-2821	797	7	of	of	ADP
taxlaw-2821	797	8	delaware	delaware	PROPN
taxlaw-2821	797	9	regarding	regard	VERB
taxlaw-2821	797	10	public	public	ADJ
taxlaw-2821	797	11	corporations	corporation	NOUN
taxlaw-2821	797	12	,	,	PUNCT
taxlaw-2821	797	13	the	the	DET
taxlaw-2821	797	14	practice	practice	NOUN
taxlaw-2821	797	15	of	of	ADP
taxlaw-2821	797	16	these	these	DET
taxlaw-2821	797	17	hybrid	hybrid	ADJ
taxlaw-2821	797	18	vehicles	vehicle	NOUN
taxlaw-2821	797	19	will	will	AUX
taxlaw-2821	797	20	direct	direct	VERB
taxlaw-2821	797	21	social	social	ADJ
taxlaw-2821	797	22	entrepreneurs	entrepreneur	NOUN
taxlaw-2821	797	23	and	and	CCONJ
taxlaw-2821	797	24	investors	investor	NOUN
taxlaw-2821	797	25	toward	toward	ADP
taxlaw-2821	797	26	legislation	legislation	NOUN
taxlaw-2821	797	27	that	that	PRON
taxlaw-2821	797	28	better	well	ADV
taxlaw-2821	797	29	reflects	reflect	VERB
taxlaw-2821	797	30	their	their	PRON
taxlaw-2821	797	31	expectations	expectation	NOUN
taxlaw-2821	797	32	.	.	PUNCT
taxlaw-2821	798	1	it	it	PRON
taxlaw-2821	798	2	will	will	AUX
taxlaw-2821	798	3	then	then	ADV
taxlaw-2821	798	4	be	be	AUX
taxlaw-2821	798	5	up	up	ADP
taxlaw-2821	798	6	to	to	ADP
taxlaw-2821	798	7	the	the	DET
taxlaw-2821	798	8	relevant	relevant	ADJ
taxlaw-2821	798	9	market	market	NOUN
taxlaw-2821	798	10	to	to	PART
taxlaw-2821	798	11	make	make	VERB
taxlaw-2821	798	12	its	its	PRON
taxlaw-2821	798	13	determination	determination	NOUN
taxlaw-2821	798	14	.	.	PUNCT
taxlaw-2821	799	1	after	after	ADV
taxlaw-2821	799	2	all	all	ADV
taxlaw-2821	799	3	,	,	PUNCT
taxlaw-2821	799	4	social	social	ADJ
taxlaw-2821	799	5	entrepreneurship	entrepreneurship	NOUN
taxlaw-2821	799	6	is	be	AUX
taxlaw-2821	799	7	just	just	ADV
taxlaw-2821	799	8	another	another	DET
taxlaw-2821	799	9	creature	creature	NOUN
taxlaw-2821	799	10	of	of	ADP
taxlaw-2821	799	11	capitalism	capitalism	NOUN
taxlaw-2821	799	12	.	.	PUNCT
taxlaw-2821	800	1	256	256	NUM
taxlaw-2821	800	2	see	see	NOUN
taxlaw-2821	800	3	,	,	PUNCT
taxlaw-2821	800	4	e.g.	e.g.	ADV
taxlaw-2821	800	5	,	,	PUNCT
taxlaw-2821	800	6	hansonbridgett	hansonbridgett	NOUN
taxlaw-2821	800	7	,	,	PUNCT
taxlaw-2821	800	8	flexible	flexible	ADJ
taxlaw-2821	800	9	purpose	purpose	NOUN
taxlaw-2821	800	10	corporation	corporation	NOUN
taxlaw-2821	800	11	vs.	vs.	ADP
taxlaw-2821	800	12	benefit	benefit	NOUN
taxlaw-2821	800	13	corporation	corporation	NOUN
taxlaw-2821	800	14	,	,	PUNCT
taxlaw-2821	800	15	http://www.hansonbridgett.com/publications/articles/2012-09-flexible-purpose.aspx	http://www.hansonbridgett.com/publications/articles/2012-09-flexible-purpose.aspx	PROPN
taxlaw-2821	800	16	(	(	PUNCT
taxlaw-2821	800	17	last	last	ADV
taxlaw-2821	800	18	visited	visit	VERB
taxlaw-2821	800	19	nov	nov	PROPN
taxlaw-2821	800	20	.	.	PROPN
taxlaw-2821	800	21	6	6	NUM
taxlaw-2821	800	22	,	,	PUNCT
taxlaw-2821	800	23	2013	2013	NUM
taxlaw-2821	800	24	)	)	PUNCT
taxlaw-2821	800	25	.	.	PUNCT
taxlaw-2821	801	1	257	257	NUM
taxlaw-2821	801	2	wash	wash	NOUN
taxlaw-2821	801	3	.	.	PUNCT
taxlaw-2821	802	1	rev	rev	PROPN
taxlaw-2821	802	2	.	.	PROPN
taxlaw-2821	802	3	code	code	PROPN
taxlaw-2821	802	4	ann	ann	PROPN
taxlaw-2821	802	5	.	.	PUNCT
taxlaw-2821	803	1	§	§	PROPN
taxlaw-2821	803	2	23b.25.005	23b.25.005	NUM
taxlaw-2821	803	3	(	(	PUNCT
taxlaw-2821	803	4	2013	2013	NUM
taxlaw-2821	803	5	)	)	PUNCT
taxlaw-2821	803	6	.	.	PUNCT
taxlaw-2821	804	1	258	258	NUM
taxlaw-2821	804	2	see	see	VERB
taxlaw-2821	804	3	,	,	PUNCT
taxlaw-2821	804	4	e.g.	e.g.	ADV
taxlaw-2821	804	5	,	,	PUNCT
taxlaw-2821	804	6	network	network	NOUN
taxlaw-2821	804	7	for	for	ADP
taxlaw-2821	804	8	business	business	NOUN
taxlaw-2821	804	9	innovation	innovation	NOUN
taxlaw-2821	804	10	&	&	CCONJ
taxlaw-2821	804	11	sustainability	sustainability	NOUN
taxlaw-2821	804	12	,	,	PUNCT
taxlaw-2821	804	13	b	b	NOUN
taxlaw-2821	804	14	corporations	corporation	NOUN
taxlaw-2821	804	15	,	,	PUNCT
taxlaw-2821	804	16	benefit	benefit	VERB
taxlaw-2821	804	17	corporations	corporation	NOUN
taxlaw-2821	804	18	and	and	CCONJ
taxlaw-2821	804	19	social	social	ADJ
taxlaw-2821	804	20	purpose	purpose	NOUN
taxlaw-2821	804	21	corporations	corporation	NOUN
taxlaw-2821	804	22	:	:	PUNCT
taxlaw-2821	804	23	launching	launch	VERB
taxlaw-2821	804	24	a	a	DET
taxlaw-2821	804	25	new	new	ADJ
taxlaw-2821	804	26	era	era	NOUN
taxlaw-2821	804	27	of	of	ADP
taxlaw-2821	804	28	impact	impact	NOUN
taxlaw-2821	804	29	-	-	PUNCT
taxlaw-2821	804	30	driven	drive	VERB
taxlaw-2821	804	31	companies	company	NOUN
taxlaw-2821	804	32	4	4	NUM
taxlaw-2821	804	33	(	(	PUNCT
taxlaw-2821	804	34	oct	oct	PROPN
taxlaw-2821	804	35	.	.	PROPN
taxlaw-2821	804	36	2012	2012	NUM
taxlaw-2821	804	37	)	)	PUNCT
taxlaw-2821	804	38	,	,	PUNCT
taxlaw-2821	804	39	available	available	ADJ
taxlaw-2821	804	40	at	at	ADP
taxlaw-2821	804	41	http://ecozome.com/wp-content/uploads/2012/10/bcorp_wp_distribution.pdf	http://ecozome.com/wp-content/uploads/2012/10/bcorp_wp_distribution.pdf	PROPN
taxlaw-2821	804	42	(	(	PUNCT
taxlaw-2821	804	43	“	"	PUNCT
taxlaw-2821	804	44	the	the	DET
taxlaw-2821	804	45	social	social	ADJ
taxlaw-2821	804	46	purpose	purpose	NOUN
taxlaw-2821	804	47	corporation	corporation	NOUN
taxlaw-2821	804	48	enables	enable	VERB
taxlaw-2821	804	49	companies	company	NOUN
taxlaw-2821	804	50	to	to	PART
taxlaw-2821	804	51	pursue	pursue	VERB
taxlaw-2821	804	52	social	social	ADJ
taxlaw-2821	804	53	and	and	CCONJ
taxlaw-2821	804	54	environmental	environmental	ADJ
taxlaw-2821	804	55	goals	goal	NOUN
taxlaw-2821	804	56	alongside	alongside	ADP
taxlaw-2821	804	57	their	their	PRON
taxlaw-2821	804	58	efforts	effort	NOUN
taxlaw-2821	804	59	to	to	PART
taxlaw-2821	804	60	provide	provide	VERB
taxlaw-2821	804	61	financial	financial	ADJ
taxlaw-2821	804	62	returns	return	NOUN
taxlaw-2821	804	63	.	.	PUNCT
taxlaw-2821	805	1	however	however	ADV
taxlaw-2821	805	2	,	,	PUNCT
taxlaw-2821	805	3	washington	washington	PROPN
taxlaw-2821	805	4	’s	’s	PART
taxlaw-2821	805	5	spc	spc	PROPN
taxlaw-2821	805	6	bill	bill	PROPN
taxlaw-2821	805	7	imposes	impose	VERB
taxlaw-2821	805	8	a	a	DET
taxlaw-2821	805	9	lighter	light	ADJ
taxlaw-2821	805	10	set	set	NOUN
taxlaw-2821	805	11	of	of	ADP
taxlaw-2821	805	12	verification	verification	NOUN
taxlaw-2821	805	13	and	and	CCONJ
taxlaw-2821	805	14	reporting	reporting	NOUN
taxlaw-2821	805	15	requirements	requirement	NOUN
taxlaw-2821	805	16	on	on	ADP
taxlaw-2821	805	17	companies	company	NOUN
taxlaw-2821	805	18	than	than	SCONJ
taxlaw-2821	805	19	is	be	AUX
taxlaw-2821	805	20	required	require	VERB
taxlaw-2821	805	21	in	in	ADP
taxlaw-2821	805	22	a	a	DET
taxlaw-2821	805	23	typical	typical	ADJ
taxlaw-2821	805	24	benefit	benefit	NOUN
taxlaw-2821	805	25	corporation	corporation	NOUN
taxlaw-2821	805	26	bill	bill	NOUN
taxlaw-2821	805	27	.	.	PUNCT
taxlaw-2821	805	28	”	"	PUNCT
taxlaw-2821	805	29	)	)	PUNCT
taxlaw-2821	805	30	.	.	PUNCT