id	sid	tid	token	lemma	pos
taxlaw-6842	1	1	microsoft	microsoft	PROPN
taxlaw-6842	1	2	word	word	PROPN
taxlaw-6842	1	3	innovation	innovation	NOUN
taxlaw-6842	1	4	or	or	CCONJ
taxlaw-6842	1	5	stagnation_print.docx	stagnation_print.docx	PUNCT
taxlaw-6842	1	6	enhancing	enhance	VERB
taxlaw-6842	1	7	efficiency	efficiency	NOUN
taxlaw-6842	1	8	at	at	ADP
taxlaw-6842	1	9	nonprofits	nonprofit	NOUN
taxlaw-6842	1	10	with	with	ADP
taxlaw-6842	1	11	analysis	analysis	NOUN
taxlaw-6842	1	12	and	and	CCONJ
taxlaw-6842	1	13	disclosure	disclosure	NOUN
taxlaw-6842	1	14	by	by	ADP
taxlaw-6842	1	15	david	david	PROPN
taxlaw-6842	1	16	m.	m.	PROPN
taxlaw-6842	1	17	schizer1	schizer1	PROPN
taxlaw-6842	1	18	abstract	abstract	PROPN
taxlaw-6842	1	19	the	the	DET
taxlaw-6842	1	20	u.s	u.s	PROPN
taxlaw-6842	1	21	.	.	PROPN
taxlaw-6842	1	22	nonprofit	nonprofit	ADJ
taxlaw-6842	1	23	sector	sector	NOUN
taxlaw-6842	1	24	spends	spend	VERB
taxlaw-6842	1	25	$	$	SYM
taxlaw-6842	1	26	2.54	2.54	NUM
taxlaw-6842	1	27	trillion	trillion	NUM
taxlaw-6842	1	28	each	each	DET
taxlaw-6842	1	29	year	year	NOUN
taxlaw-6842	1	30	.	.	PUNCT
taxlaw-6842	2	1	if	if	SCONJ
taxlaw-6842	2	2	the	the	DET
taxlaw-6842	2	3	sector	sector	NOUN
taxlaw-6842	2	4	were	be	AUX
taxlaw-6842	2	5	a	a	DET
taxlaw-6842	2	6	country	country	NOUN
taxlaw-6842	2	7	,	,	PUNCT
taxlaw-6842	2	8	it	it	PRON
taxlaw-6842	2	9	would	would	AUX
taxlaw-6842	2	10	have	have	VERB
taxlaw-6842	2	11	the	the	DET
taxlaw-6842	2	12	eighth	eighth	ADJ
taxlaw-6842	2	13	largest	large	ADJ
taxlaw-6842	2	14	economy	economy	NOUN
taxlaw-6842	2	15	in	in	ADP
taxlaw-6842	2	16	the	the	DET
taxlaw-6842	2	17	world	world	NOUN
taxlaw-6842	2	18	,	,	PUNCT
taxlaw-6842	2	19	ahead	ahead	ADV
taxlaw-6842	2	20	of	of	ADP
taxlaw-6842	2	21	brazil	brazil	PROPN
taxlaw-6842	2	22	,	,	PUNCT
taxlaw-6842	2	23	italy	italy	PROPN
taxlaw-6842	2	24	,	,	PUNCT
taxlaw-6842	2	25	canada	canada	PROPN
taxlaw-6842	2	26	,	,	PUNCT
taxlaw-6842	2	27	and	and	CCONJ
taxlaw-6842	2	28	russia	russia	PROPN
taxlaw-6842	2	29	.	.	PUNCT
taxlaw-6842	3	1	the	the	DET
taxlaw-6842	3	2	government	government	NOUN
taxlaw-6842	3	3	provides	provide	VERB
taxlaw-6842	3	4	nonprofits	nonprofit	NOUN
taxlaw-6842	3	5	with	with	ADP
taxlaw-6842	3	6	billions	billion	NOUN
taxlaw-6842	3	7	in	in	ADP
taxlaw-6842	3	8	tax	tax	NOUN
taxlaw-6842	3	9	subsidies	subsidy	NOUN
taxlaw-6842	3	10	,	,	PUNCT
taxlaw-6842	3	11	but	but	CCONJ
taxlaw-6842	3	12	instead	instead	ADV
taxlaw-6842	3	13	of	of	ADP
taxlaw-6842	3	14	evaluating	evaluate	VERB
taxlaw-6842	3	15	the	the	DET
taxlaw-6842	3	16	quality	quality	NOUN
taxlaw-6842	3	17	of	of	ADP
taxlaw-6842	3	18	their	their	PRON
taxlaw-6842	3	19	work	work	NOUN
taxlaw-6842	3	20	,	,	PUNCT
taxlaw-6842	3	21	it	it	PRON
taxlaw-6842	3	22	leaves	leave	VERB
taxlaw-6842	3	23	this	this	DET
taxlaw-6842	3	24	responsibility	responsibility	NOUN
taxlaw-6842	3	25	to	to	ADP
taxlaw-6842	3	26	nonprofit	nonprofit	ADJ
taxlaw-6842	3	27	managers	manager	NOUN
taxlaw-6842	3	28	,	,	PUNCT
taxlaw-6842	3	29	boards	board	NOUN
taxlaw-6842	3	30	,	,	PUNCT
taxlaw-6842	3	31	and	and	CCONJ
taxlaw-6842	3	32	donors	donor	NOUN
taxlaw-6842	3	33	.	.	PUNCT
taxlaw-6842	4	1	the	the	DET
taxlaw-6842	4	2	best	good	ADJ
taxlaw-6842	4	3	nonprofits	nonprofit	NOUN
taxlaw-6842	4	4	are	be	AUX
taxlaw-6842	4	5	laboratories	laboratory	NOUN
taxlaw-6842	4	6	of	of	ADP
taxlaw-6842	4	7	innovation	innovation	NOUN
taxlaw-6842	4	8	,	,	PUNCT
taxlaw-6842	4	9	but	but	CCONJ
taxlaw-6842	4	10	unfortunately	unfortunately	ADV
taxlaw-6842	4	11	some	some	PRON
taxlaw-6842	4	12	are	be	AUX
taxlaw-6842	4	13	stagnant	stagnant	ADJ
taxlaw-6842	4	14	backwaters	backwater	NOUN
taxlaw-6842	4	15	,	,	PUNCT
taxlaw-6842	4	16	which	which	PRON
taxlaw-6842	4	17	waste	waste	VERB
taxlaw-6842	4	18	money	money	NOUN
taxlaw-6842	4	19	on	on	ADP
taxlaw-6842	4	20	out	out	ADP
taxlaw-6842	4	21	-	-	PUNCT
taxlaw-6842	4	22	of	of	ADP
taxlaw-6842	4	23	-	-	PUNCT
taxlaw-6842	4	24	date	date	NOUN
taxlaw-6842	4	25	missions	mission	NOUN
taxlaw-6842	4	26	and	and	CCONJ
taxlaw-6842	4	27	inefficient	inefficient	ADJ
taxlaw-6842	4	28	programs	program	NOUN
taxlaw-6842	4	29	.	.	PUNCT
taxlaw-6842	5	1	to	to	PART
taxlaw-6842	5	2	promote	promote	VERB
taxlaw-6842	5	3	more	more	ADJ
taxlaw-6842	5	4	innovation	innovation	NOUN
taxlaw-6842	5	5	and	and	CCONJ
taxlaw-6842	5	6	less	less	ADJ
taxlaw-6842	5	7	stagnation	stagnation	NOUN
taxlaw-6842	5	8	,	,	PUNCT
taxlaw-6842	5	9	this	this	DET
taxlaw-6842	5	10	article	article	NOUN
taxlaw-6842	5	11	makes	make	VERB
taxlaw-6842	5	12	two	two	NUM
taxlaw-6842	5	13	contributions	contribution	NOUN
taxlaw-6842	5	14	to	to	ADP
taxlaw-6842	5	15	the	the	DET
taxlaw-6842	5	16	literature	literature	NOUN
taxlaw-6842	5	17	.	.	PUNCT
taxlaw-6842	6	1	first	first	ADV
taxlaw-6842	6	2	,	,	PUNCT
taxlaw-6842	6	3	this	this	DET
taxlaw-6842	6	4	article	article	NOUN
taxlaw-6842	6	5	breaks	break	VERB
taxlaw-6842	6	6	new	new	ADJ
taxlaw-6842	6	7	ground	ground	NOUN
taxlaw-6842	6	8	in	in	ADP
taxlaw-6842	6	9	identifying	identify	VERB
taxlaw-6842	6	10	sources	source	NOUN
taxlaw-6842	6	11	of	of	ADP
taxlaw-6842	6	12	inefficiency	inefficiency	NOUN
taxlaw-6842	6	13	at	at	ADP
taxlaw-6842	6	14	nonprofits	nonprofit	NOUN
taxlaw-6842	6	15	.	.	PUNCT
taxlaw-6842	7	1	the	the	DET
taxlaw-6842	7	2	literature	literature	NOUN
taxlaw-6842	7	3	focuses	focus	VERB
taxlaw-6842	7	4	on	on	ADP
taxlaw-6842	7	5	incentives	incentive	NOUN
taxlaw-6842	7	6	,	,	PUNCT
taxlaw-6842	7	7	arguing	argue	VERB
taxlaw-6842	7	8	that	that	SCONJ
taxlaw-6842	7	9	managers	manager	NOUN
taxlaw-6842	7	10	and	and	CCONJ
taxlaw-6842	7	11	board	board	NOUN
taxlaw-6842	7	12	members	member	NOUN
taxlaw-6842	7	13	are	be	AUX
taxlaw-6842	7	14	less	less	ADV
taxlaw-6842	7	15	motivated	motivated	ADJ
taxlaw-6842	7	16	to	to	PART
taxlaw-6842	7	17	run	run	VERB
taxlaw-6842	7	18	a	a	DET
taxlaw-6842	7	19	nonprofit	nonprofit	NOUN
taxlaw-6842	7	20	efficiently	efficiently	ADV
taxlaw-6842	7	21	because	because	SCONJ
taxlaw-6842	7	22	they	they	PRON
taxlaw-6842	7	23	can	can	AUX
taxlaw-6842	7	24	not	not	PART
taxlaw-6842	7	25	keep	keep	VERB
taxlaw-6842	7	26	its	its	PRON
taxlaw-6842	7	27	profits	profit	NOUN
taxlaw-6842	7	28	.	.	PUNCT
taxlaw-6842	8	1	in	in	ADP
taxlaw-6842	8	2	response	response	NOUN
taxlaw-6842	8	3	,	,	PUNCT
taxlaw-6842	8	4	this	this	DET
taxlaw-6842	8	5	article	article	NOUN
taxlaw-6842	8	6	emphasizes	emphasize	VERB
taxlaw-6842	8	7	that	that	SCONJ
taxlaw-6842	8	8	the	the	DET
taxlaw-6842	8	9	problem	problem	NOUN
taxlaw-6842	8	10	is	be	AUX
taxlaw-6842	8	11	not	not	PART
taxlaw-6842	8	12	just	just	ADV
taxlaw-6842	8	13	motivation	motivation	NOUN
taxlaw-6842	8	14	,	,	PUNCT
taxlaw-6842	8	15	but	but	CCONJ
taxlaw-6842	8	16	also	also	ADV
taxlaw-6842	8	17	information	information	NOUN
taxlaw-6842	8	18	.	.	PUNCT
taxlaw-6842	9	1	measuring	measure	VERB
taxlaw-6842	9	2	success	success	NOUN
taxlaw-6842	9	3	is	be	AUX
taxlaw-6842	9	4	harder	hard	ADJ
taxlaw-6842	9	5	at	at	ADP
taxlaw-6842	9	6	nonprofits	nonprofit	NOUN
taxlaw-6842	9	7	.	.	PUNCT
taxlaw-6842	10	1	instead	instead	ADV
taxlaw-6842	10	2	of	of	ADP
taxlaw-6842	10	3	tracking	track	VERB
taxlaw-6842	10	4	profitability	profitability	NOUN
taxlaw-6842	10	5	,	,	PUNCT
taxlaw-6842	10	6	they	they	PRON
taxlaw-6842	10	7	use	use	VERB
taxlaw-6842	10	8	metrics	metric	NOUN
taxlaw-6842	10	9	that	that	PRON
taxlaw-6842	10	10	are	be	AUX
taxlaw-6842	10	11	less	less	ADV
taxlaw-6842	10	12	reliable	reliable	ADJ
taxlaw-6842	10	13	and	and	CCONJ
taxlaw-6842	10	14	harder	hard	ADJ
taxlaw-6842	10	15	to	to	PART
taxlaw-6842	10	16	measure	measure	VERB
taxlaw-6842	10	17	.	.	PUNCT
taxlaw-6842	11	1	these	these	DET
taxlaw-6842	11	2	measurement	measurement	NOUN
taxlaw-6842	11	3	challenges	challenge	NOUN
taxlaw-6842	11	4	complicate	complicate	VERB
taxlaw-6842	11	5	the	the	DET
taxlaw-6842	11	6	efforts	effort	NOUN
taxlaw-6842	11	7	even	even	ADV
taxlaw-6842	11	8	of	of	ADP
taxlaw-6842	11	9	dedicated	dedicated	ADJ
taxlaw-6842	11	10	and	and	CCONJ
taxlaw-6842	11	11	competent	competent	ADJ
taxlaw-6842	11	12	managers	manager	NOUN
taxlaw-6842	11	13	to	to	PART
taxlaw-6842	11	14	operate	operate	VERB
taxlaw-6842	11	15	efficiently	efficiently	ADV
taxlaw-6842	11	16	.	.	PUNCT
taxlaw-6842	12	1	while	while	SCONJ
taxlaw-6842	12	2	this	this	DET
taxlaw-6842	12	3	information	information	NOUN
taxlaw-6842	12	4	problem	problem	NOUN
taxlaw-6842	12	5	is	be	AUX
taxlaw-6842	12	6	familiar	familiar	ADJ
taxlaw-6842	12	7	,	,	PUNCT
taxlaw-6842	12	8	another	another	PRON
taxlaw-6842	12	9	has	have	AUX
taxlaw-6842	12	10	been	be	AUX
taxlaw-6842	12	11	largely	largely	ADV
taxlaw-6842	12	12	overlooked	overlook	VERB
taxlaw-6842	12	13	in	in	ADP
taxlaw-6842	12	14	the	the	DET
taxlaw-6842	12	15	literature	literature	NOUN
taxlaw-6842	12	16	:	:	PUNCT
taxlaw-6842	12	17	when	when	SCONJ
taxlaw-6842	12	18	success	success	NOUN
taxlaw-6842	12	19	is	be	AUX
taxlaw-6842	12	20	hard	hard	ADJ
taxlaw-6842	12	21	to	to	PART
taxlaw-6842	12	22	measure	measure	VERB
taxlaw-6842	12	23	,	,	PUNCT
taxlaw-6842	12	24	incompetence	incompetence	NOUN
taxlaw-6842	12	25	and	and	CCONJ
taxlaw-6842	12	26	self	self	NOUN
taxlaw-6842	12	27	-	-	PUNCT
taxlaw-6842	12	28	interested	interest	VERB
taxlaw-6842	12	29	practices	practice	NOUN
taxlaw-6842	12	30	are	be	AUX
taxlaw-6842	12	31	less	less	ADV
taxlaw-6842	12	32	visible	visible	ADJ
taxlaw-6842	12	33	,	,	PUNCT
taxlaw-6842	12	34	and	and	CCONJ
taxlaw-6842	12	35	thus	thus	ADV
taxlaw-6842	12	36	are	be	AUX
taxlaw-6842	12	37	harder	hard	ADJ
taxlaw-6842	12	38	to	to	PART
taxlaw-6842	12	39	stop	stop	VERB
taxlaw-6842	12	40	.	.	PUNCT
taxlaw-6842	13	1	for	for	ADP
taxlaw-6842	13	2	example	example	NOUN
taxlaw-6842	13	3	,	,	PUNCT
taxlaw-6842	13	4	if	if	SCONJ
taxlaw-6842	13	5	managers	manager	NOUN
taxlaw-6842	13	6	regularly	regularly	ADV
taxlaw-6842	13	7	overpay	overpay	VERB
taxlaw-6842	13	8	vendors	vendor	NOUN
taxlaw-6842	13	9	,	,	PUNCT
taxlaw-6842	13	10	the	the	DET
taxlaw-6842	13	11	consequence	consequence	NOUN
taxlaw-6842	13	12	at	at	ADP
taxlaw-6842	13	13	a	a	DET
taxlaw-6842	13	14	for	for	ADP
taxlaw-6842	13	15	-	-	PUNCT
taxlaw-6842	13	16	profit	profit	NOUN
taxlaw-6842	13	17	firm	firm	NOUN
taxlaw-6842	13	18	(	(	PUNCT
taxlaw-6842	13	19	lower	low	ADJ
taxlaw-6842	13	20	profits	profit	NOUN
taxlaw-6842	13	21	)	)	PUNCT
taxlaw-6842	13	22	is	be	AUX
taxlaw-6842	13	23	easier	easy	ADJ
taxlaw-6842	13	24	to	to	PART
taxlaw-6842	13	25	observe	observe	VERB
taxlaw-6842	13	26	than	than	ADP
taxlaw-6842	13	27	at	at	ADP
taxlaw-6842	13	28	a	a	DET
taxlaw-6842	13	29	nonprofit	nonprofit	ADJ
taxlaw-6842	13	30	(	(	PUNCT
taxlaw-6842	13	31	less	less	ADV
taxlaw-6842	13	32	effective	effective	ADJ
taxlaw-6842	13	33	service	service	NOUN
taxlaw-6842	13	34	for	for	ADP
taxlaw-6842	13	35	beneficiaries	beneficiary	NOUN
taxlaw-6842	13	36	)	)	PUNCT
taxlaw-6842	13	37	.	.	PUNCT
taxlaw-6842	14	1	second	second	ADV
taxlaw-6842	14	2	,	,	PUNCT
taxlaw-6842	14	3	this	this	DET
taxlaw-6842	14	4	article	article	NOUN
taxlaw-6842	14	5	recommends	recommend	VERB
taxlaw-6842	14	6	a	a	DET
taxlaw-6842	14	7	response	response	NOUN
taxlaw-6842	14	8	to	to	ADP
taxlaw-6842	14	9	this	this	DET
taxlaw-6842	14	10	underappreciated	underappreciated	ADJ
taxlaw-6842	14	11	source	source	NOUN
taxlaw-6842	14	12	of	of	ADP
taxlaw-6842	14	13	inefficiency	inefficiency	NOUN
taxlaw-6842	14	14	:	:	PUNCT
taxlaw-6842	14	15	better	well	ADJ
taxlaw-6842	14	16	analysis	analysis	NOUN
taxlaw-6842	14	17	and	and	CCONJ
taxlaw-6842	14	18	disclosure	disclosure	NOUN
taxlaw-6842	14	19	as	as	ADP
taxlaw-6842	14	20	a	a	DET
taxlaw-6842	14	21	strategy	strategy	NOUN
taxlaw-6842	14	22	for	for	ADP
taxlaw-6842	14	23	organizational	organizational	ADJ
taxlaw-6842	14	24	change	change	NOUN
taxlaw-6842	14	25	.	.	PUNCT
taxlaw-6842	15	1	in	in	ADP
taxlaw-6842	15	2	principle	principle	NOUN
taxlaw-6842	15	3	,	,	PUNCT
taxlaw-6842	15	4	nonprofits	nonprofit	NOUN
taxlaw-6842	15	5	are	be	AUX
taxlaw-6842	15	6	supposed	suppose	VERB
taxlaw-6842	15	7	to	to	PART
taxlaw-6842	15	8	maximize	maximize	VERB
taxlaw-6842	15	9	social	social	ADJ
taxlaw-6842	15	10	return	return	NOUN
taxlaw-6842	15	11	,	,	PUNCT
taxlaw-6842	15	12	but	but	CCONJ
taxlaw-6842	15	13	how	how	SCONJ
taxlaw-6842	15	14	can	can	AUX
taxlaw-6842	15	15	they	they	PRON
taxlaw-6842	15	16	operationalize	operationalize	VERB
taxlaw-6842	15	17	this	this	DET
taxlaw-6842	15	18	abstract	abstract	ADJ
taxlaw-6842	15	19	principle	principle	NOUN
taxlaw-6842	15	20	?	?	PUNCT
taxlaw-6842	16	1	to	to	PART
taxlaw-6842	16	2	help	help	VERB
taxlaw-6842	16	3	them	they	PRON
taxlaw-6842	16	4	do	do	VERB
taxlaw-6842	16	5	so	so	ADV
taxlaw-6842	16	6	,	,	PUNCT
taxlaw-6842	16	7	this	this	DET
taxlaw-6842	16	8	article	article	NOUN
taxlaw-6842	16	9	recommends	recommend	VERB
taxlaw-6842	16	10	three	three	NUM
taxlaw-6842	16	11	questions	question	NOUN
taxlaw-6842	16	12	that	that	PRON
taxlaw-6842	16	13	nonprofits	nonprofit	NOUN
taxlaw-6842	16	14	should	should	AUX
taxlaw-6842	16	15	answer	answer	VERB
taxlaw-6842	16	16	every	every	DET
taxlaw-6842	16	17	year	year	NOUN
taxlaw-6842	16	18	:	:	PUNCT
taxlaw-6842	16	19	first	first	ADJ
taxlaw-6842	16	20	,	,	PUNCT
taxlaw-6842	16	21	how	how	SCONJ
taxlaw-6842	16	22	important	important	ADJ
taxlaw-6842	16	23	are	be	AUX
taxlaw-6842	16	24	the	the	DET
taxlaw-6842	16	25	challenges	challenge	NOUN
taxlaw-6842	16	26	the	the	DET
taxlaw-6842	16	27	nonprofit	nonprofit	NOUN
taxlaw-6842	16	28	is	be	AUX
taxlaw-6842	16	29	trying	try	VERB
taxlaw-6842	16	30	to	to	PART
taxlaw-6842	16	31	address	address	VERB
taxlaw-6842	16	32	?	?	PUNCT
taxlaw-6842	16	33	;	;	PUNCT
taxlaw-6842	16	34	second	second	X
taxlaw-6842	16	35	,	,	PUNCT
taxlaw-6842	16	36	how	how	SCONJ
taxlaw-6842	16	37	effective	effective	ADJ
taxlaw-6842	16	38	are	be	AUX
taxlaw-6842	16	39	the	the	DET
taxlaw-6842	16	40	nonprofit	nonprofit	PROPN
taxlaw-6842	16	41	’s	’s	PART
taxlaw-6842	16	42	responses	response	NOUN
taxlaw-6842	16	43	to	to	ADP
taxlaw-6842	16	44	these	these	DET
taxlaw-6842	16	45	challenges	challenge	NOUN
taxlaw-6842	16	46	?	?	PUNCT
taxlaw-6842	17	1	;	;	PUNCT
taxlaw-6842	17	2	and	and	CCONJ
taxlaw-6842	17	3	third	third	ADJ
taxlaw-6842	17	4	,	,	PUNCT
taxlaw-6842	17	5	is	be	AUX
taxlaw-6842	17	6	the	the	DET
taxlaw-6842	17	7	nonprofit	nonprofit	ADJ
taxlaw-6842	17	8	the	the	DET
taxlaw-6842	17	9	right	right	ADJ
taxlaw-6842	17	10	organization	organization	NOUN
taxlaw-6842	17	11	to	to	PART
taxlaw-6842	17	12	respond	respond	VERB
taxlaw-6842	17	13	to	to	ADP
taxlaw-6842	17	14	these	these	DET
taxlaw-6842	17	15	challenges	challenge	NOUN
taxlaw-6842	17	16	?	?	PUNCT
taxlaw-6842	18	1	these	these	DET
taxlaw-6842	18	2	questions	question	NOUN
taxlaw-6842	18	3	press	press	VERB
taxlaw-6842	18	4	nonprofit	nonprofit	ADJ
taxlaw-6842	18	5	managers	manager	NOUN
taxlaw-6842	18	6	and	and	CCONJ
taxlaw-6842	18	7	boards	board	NOUN
taxlaw-6842	18	8	to	to	PART
taxlaw-6842	18	9	be	be	AUX
taxlaw-6842	18	10	more	more	ADV
taxlaw-6842	18	11	explicit	explicit	ADJ
taxlaw-6842	18	12	about	about	ADP
taxlaw-6842	18	13	priorities	priority	NOUN
taxlaw-6842	18	14	,	,	PUNCT
taxlaw-6842	18	15	monitor	monitor	VERB
taxlaw-6842	18	16	progress	progress	NOUN
taxlaw-6842	18	17	,	,	PUNCT
taxlaw-6842	18	18	improve	improve	VERB
taxlaw-6842	18	19	and	and	CCONJ
taxlaw-6842	18	20	expand	expand	VERB
taxlaw-6842	18	21	high	high	ADJ
taxlaw-6842	18	22	-	-	PUNCT
taxlaw-6842	18	23	value	value	NOUN
taxlaw-6842	18	24	programs	program	NOUN
taxlaw-6842	18	25	,	,	PUNCT
taxlaw-6842	18	26	and	and	CCONJ
taxlaw-6842	18	27	fix	fix	VERB
taxlaw-6842	18	28	or	or	CCONJ
taxlaw-6842	18	29	shut	shut	VERB
taxlaw-6842	18	30	down	down	ADP
taxlaw-6842	18	31	ineffective	ineffective	ADJ
taxlaw-6842	18	32	ones	one	NOUN
taxlaw-6842	18	33	.	.	PUNCT
taxlaw-6842	19	1	this	this	DET
taxlaw-6842	19	2	article	article	NOUN
taxlaw-6842	19	3	also	also	ADV
taxlaw-6842	19	4	recommends	recommend	VERB
taxlaw-6842	19	5	that	that	SCONJ
taxlaw-6842	19	6	nonprofits	nonprofit	NOUN
taxlaw-6842	19	7	should	should	AUX
taxlaw-6842	19	8	disclose	disclose	VERB
taxlaw-6842	19	9	this	this	DET
taxlaw-6842	19	10	analysis	analysis	NOUN
taxlaw-6842	19	11	to	to	ADP
taxlaw-6842	19	12	the	the	DET
taxlaw-6842	19	13	public	public	NOUN
taxlaw-6842	19	14	,	,	PUNCT
taxlaw-6842	19	15	even	even	ADV
taxlaw-6842	19	16	though	though	SCONJ
taxlaw-6842	19	17	current	current	ADJ
taxlaw-6842	19	18	law	law	NOUN
taxlaw-6842	19	19	does	do	AUX
taxlaw-6842	19	20	not	not	PART
taxlaw-6842	19	21	require	require	VERB
taxlaw-6842	19	22	them	they	PRON
taxlaw-6842	19	23	to	to	PART
taxlaw-6842	19	24	do	do	VERB
taxlaw-6842	19	25	so	so	ADV
taxlaw-6842	19	26	.	.	PUNCT
taxlaw-6842	20	1	this	this	DET
taxlaw-6842	20	2	disclosure	disclosure	NOUN
taxlaw-6842	20	3	would	would	AUX
taxlaw-6842	20	4	empower	empower	VERB
taxlaw-6842	20	5	donors	donor	NOUN
taxlaw-6842	20	6	and	and	CCONJ
taxlaw-6842	20	7	rating	rating	NOUN
taxlaw-6842	20	8	agencies	agency	NOUN
taxlaw-6842	20	9	to	to	PART
taxlaw-6842	20	10	be	be	AUX
taxlaw-6842	20	11	more	more	ADV
taxlaw-6842	20	12	effective	effective	ADJ
taxlaw-6842	20	13	monitors	monitor	NOUN
taxlaw-6842	20	14	.	.	PUNCT
taxlaw-6842	21	1	it	it	PRON
taxlaw-6842	21	2	also	also	ADV
taxlaw-6842	21	3	would	would	AUX
taxlaw-6842	21	4	help	help	VERB
taxlaw-6842	21	5	donors	donor	NOUN
taxlaw-6842	21	6	make	make	VERB
taxlaw-6842	21	7	better	well	ADV
taxlaw-6842	21	8	informed	informed	ADJ
taxlaw-6842	21	9	philanthropic	philanthropic	NOUN
taxlaw-6842	21	10	choices	choice	NOUN
taxlaw-6842	21	11	and	and	CCONJ
taxlaw-6842	21	12	would	would	AUX
taxlaw-6842	21	13	enable	enable	VERB
taxlaw-6842	21	14	charities	charity	NOUN
taxlaw-6842	21	15	to	to	PART
taxlaw-6842	21	16	borrow	borrow	VERB
taxlaw-6842	21	17	innovative	innovative	ADJ
taxlaw-6842	21	18	ideas	idea	NOUN
taxlaw-6842	21	19	from	from	ADP
taxlaw-6842	21	20	each	each	DET
taxlaw-6842	21	21	other	other	ADJ
taxlaw-6842	21	22	more	more	ADV
taxlaw-6842	21	23	easily	easily	ADV
taxlaw-6842	21	24	.	.	PUNCT
taxlaw-6842	22	1	1	1	NUM
taxlaw-6842	22	2	dean	dean	PROPN
taxlaw-6842	22	3	emeritus	emeritus	NOUN
taxlaw-6842	22	4	&	&	CCONJ
taxlaw-6842	22	5	harvey	harvey	PROPN
taxlaw-6842	22	6	r.	r.	PROPN
taxlaw-6842	22	7	miller	miller	PROPN
taxlaw-6842	22	8	professor	professor	PROPN
taxlaw-6842	22	9	of	of	ADP
taxlaw-6842	22	10	law	law	PROPN
taxlaw-6842	22	11	,	,	PUNCT
taxlaw-6842	22	12	columbia	columbia	PROPN
taxlaw-6842	22	13	law	law	PROPN
taxlaw-6842	22	14	school	school	NOUN
taxlaw-6842	22	15	.	.	PUNCT
taxlaw-6842	23	1	copyright	copyright	NOUN
taxlaw-6842	23	2	2020	2020	NUM
taxlaw-6842	23	3	.	.	PUNCT
taxlaw-6842	24	1	david	david	PROPN
taxlaw-6842	24	2	m.	m.	PROPN
taxlaw-6842	24	3	schizer	schizer	PROPN
taxlaw-6842	24	4	.	.	PUNCT
taxlaw-6842	25	1	all	all	DET
taxlaw-6842	25	2	rights	right	NOUN
taxlaw-6842	25	3	reserved	reserve	VERB
taxlaw-6842	25	4	.	.	PUNCT
taxlaw-6842	26	1	from	from	ADP
taxlaw-6842	26	2	january	january	PROPN
taxlaw-6842	26	3	1	1	NUM
taxlaw-6842	26	4	,	,	PUNCT
taxlaw-6842	26	5	2017	2017	NUM
taxlaw-6842	26	6	to	to	ADP
taxlaw-6842	26	7	december	december	PROPN
taxlaw-6842	26	8	,	,	PUNCT
taxlaw-6842	26	9	31	31	NUM
taxlaw-6842	26	10	,	,	PUNCT
taxlaw-6842	26	11	2019	2019	NUM
taxlaw-6842	26	12	,	,	PUNCT
taxlaw-6842	26	13	the	the	DET
taxlaw-6842	26	14	author	author	NOUN
taxlaw-6842	26	15	served	serve	VERB
taxlaw-6842	26	16	as	as	ADP
taxlaw-6842	26	17	ceo	ceo	NOUN
taxlaw-6842	26	18	of	of	ADP
taxlaw-6842	26	19	the	the	DET
taxlaw-6842	26	20	american	american	ADJ
taxlaw-6842	26	21	jewish	jewish	ADJ
taxlaw-6842	26	22	joint	joint	ADJ
taxlaw-6842	26	23	distribution	distribution	NOUN
taxlaw-6842	26	24	committee	committee	NOUN
taxlaw-6842	26	25	,	,	PUNCT
taxlaw-6842	26	26	an	an	DET
taxlaw-6842	26	27	international	international	ADJ
taxlaw-6842	26	28	humanitarian	humanitarian	ADJ
taxlaw-6842	26	29	organization	organization	NOUN
taxlaw-6842	26	30	that	that	PRON
taxlaw-6842	26	31	cares	care	VERB
taxlaw-6842	26	32	for	for	ADP
taxlaw-6842	26	33	needy	needy	ADJ
taxlaw-6842	26	34	people	people	NOUN
taxlaw-6842	26	35	in	in	ADP
taxlaw-6842	26	36	seventy	seventy	NUM
taxlaw-6842	26	37	countries	country	NOUN
taxlaw-6842	26	38	across	across	ADP
taxlaw-6842	26	39	the	the	DET
taxlaw-6842	26	40	globe	globe	NOUN
taxlaw-6842	26	41	.	.	PUNCT
taxlaw-6842	27	1	helpful	helpful	ADJ
taxlaw-6842	27	2	comments	comment	NOUN
taxlaw-6842	27	3	on	on	ADP
taxlaw-6842	27	4	this	this	DET
taxlaw-6842	27	5	article	article	NOUN
taxlaw-6842	27	6	were	be	AUX
taxlaw-6842	27	7	received	receive	VERB
taxlaw-6842	27	8	from	from	ADP
taxlaw-6842	27	9	akhil	akhil	PROPN
taxlaw-6842	27	10	amar	amar	PROPN
taxlaw-6842	27	11	,	,	PUNCT
taxlaw-6842	27	12	tom	tom	PROPN
taxlaw-6842	27	13	brennan	brennan	PROPN
taxlaw-6842	27	14	,	,	PUNCT
taxlaw-6842	27	15	jack	jack	PROPN
taxlaw-6842	27	16	coffee	coffee	PROPN
taxlaw-6842	27	17	,	,	PUNCT
taxlaw-6842	27	18	elizabeth	elizabeth	PROPN
taxlaw-6842	27	19	emens	emens	PROPN
taxlaw-6842	27	20	,	,	PUNCT
taxlaw-6842	27	21	alan	alan	PROPN
taxlaw-6842	27	22	feld	feld	PROPN
taxlaw-6842	27	23	,	,	PUNCT
taxlaw-6842	27	24	brian	brian	PROPN
taxlaw-6842	27	25	galle	galle	PROPN
taxlaw-6842	27	26	,	,	PUNCT
taxlaw-6842	27	27	zohar	zohar	PROPN
taxlaw-6842	27	28	goshen	goshen	PROPN
taxlaw-6842	27	29	,	,	PUNCT
taxlaw-6842	27	30	henry	henry	PROPN
taxlaw-6842	27	31	hansmann	hansmann	PROPN
taxlaw-6842	27	32	,	,	PUNCT
taxlaw-6842	27	33	louis	louis	PROPN
taxlaw-6842	27	34	kaplow	kaplow	PROPN
taxlaw-6842	27	35	,	,	PUNCT
taxlaw-6842	27	36	hyunkyu	hyunkyu	PROPN
taxlaw-6842	27	37	kim	kim	PROPN
taxlaw-6842	27	38	,	,	PUNCT
taxlaw-6842	27	39	michael	michael	PROPN
taxlaw-6842	27	40	knoll	knoll	PROPN
taxlaw-6842	27	41	,	,	PUNCT
taxlaw-6842	27	42	kate	kate	PROPN
taxlaw-6842	27	43	judge	judge	PROPN
taxlaw-6842	27	44	,	,	PUNCT
taxlaw-6842	27	45	david	david	PROPN
taxlaw-6842	27	46	pozen	pozen	PROPN
taxlaw-6842	27	47	,	,	PUNCT
taxlaw-6842	27	48	alex	alex	PROPN
taxlaw-6842	27	49	raskolnikov	raskolnikov	PROPN
taxlaw-6842	27	50	,	,	PUNCT
taxlaw-6842	27	51	diane	diane	NOUN
taxlaw-6842	27	52	ring	ring	NOUN
taxlaw-6842	27	53	,	,	PUNCT
taxlaw-6842	27	54	chris	chris	PROPN
taxlaw-6842	27	55	sanchirico	sanchirico	PROPN
taxlaw-6842	27	56	,	,	PUNCT
taxlaw-6842	27	57	meredith	meredith	PROPN
taxlaw-6842	27	58	wolf	wolf	PROPN
taxlaw-6842	27	59	schizer	schizer	PROPN
taxlaw-6842	27	60	,	,	PUNCT
taxlaw-6842	27	61	steve	steve	PROPN
taxlaw-6842	27	62	shay	shay	PROPN
taxlaw-6842	27	63	,	,	PUNCT
taxlaw-6842	27	64	reed	reed	PROPN
taxlaw-6842	27	65	shuldiner	shuldiner	PROPN
taxlaw-6842	27	66	,	,	PUNCT
taxlaw-6842	27	67	ted	te	VERB
taxlaw-6842	27	68	sims	sim	NOUN
taxlaw-6842	27	69	,	,	PUNCT
taxlaw-6842	27	70	andrew	andrew	PROPN
taxlaw-6842	27	71	steinerman	steinerman	PROPN
taxlaw-6842	27	72	,	,	PUNCT
taxlaw-6842	27	73	colin	colin	PROPN
taxlaw-6842	27	74	stretch	stretch	PROPN
taxlaw-6842	27	75	,	,	PUNCT
taxlaw-6842	27	76	eric	eric	PROPN
taxlaw-6842	27	77	talley	talley	PROPN
taxlaw-6842	27	78	,	,	PUNCT
taxlaw-6842	27	79	david	david	PROPN
taxlaw-6842	27	80	walker	walker	PROPN
taxlaw-6842	27	81	,	,	PUNCT
taxlaw-6842	27	82	tim	tim	PROPN
taxlaw-6842	27	83	wu	wu	PROPN
taxlaw-6842	27	84	,	,	PUNCT
taxlaw-6842	27	85	and	and	CCONJ
taxlaw-6842	27	86	workshop	workshop	NOUN
taxlaw-6842	27	87	participants	participant	NOUN
taxlaw-6842	27	88	at	at	ADP
taxlaw-6842	27	89	boston	boston	PROPN
taxlaw-6842	27	90	university	university	PROPN
taxlaw-6842	27	91	law	law	NOUN
taxlaw-6842	27	92	school	school	NOUN
taxlaw-6842	27	93	,	,	PUNCT
taxlaw-6842	27	94	columbia	columbia	PROPN
taxlaw-6842	27	95	law	law	PROPN
taxlaw-6842	27	96	school	school	NOUN
taxlaw-6842	27	97	,	,	PUNCT
taxlaw-6842	27	98	the	the	DET
taxlaw-6842	27	99	tax	tax	NOUN
taxlaw-6842	27	100	economists	economist	NOUN
taxlaw-6842	27	101	forum	forum	PROPN
taxlaw-6842	27	102	,	,	PUNCT
taxlaw-6842	27	103	and	and	CCONJ
taxlaw-6842	27	104	the	the	DET
taxlaw-6842	27	105	university	university	PROPN
taxlaw-6842	27	106	of	of	ADP
taxlaw-6842	27	107	pennsylvania	pennsylvania	PROPN
taxlaw-6842	27	108	law	law	PROPN
taxlaw-6842	27	109	school	school	NOUN
taxlaw-6842	27	110	.	.	PUNCT
taxlaw-6842	28	1	2020	2020	NUM
taxlaw-6842	28	2	]	]	PUNCT
taxlaw-6842	28	3	enhancing	enhance	VERB
taxlaw-6842	28	4	efficiency	efficiency	NOUN
taxlaw-6842	28	5	at	at	ADP
taxlaw-6842	28	6	nonprofits	nonprofit	NOUN
taxlaw-6842	28	7	with	with	ADP
taxlaw-6842	28	8	analysis	analysis	NOUN
taxlaw-6842	28	9	and	and	CCONJ
taxlaw-6842	28	10	disclosure	disclosure	NOUN
taxlaw-6842	28	11	77	77	NUM
taxlaw-6842	28	12	table	table	NOUN
taxlaw-6842	28	13	of	of	ADP
taxlaw-6842	28	14	contents	content	NOUN
taxlaw-6842	28	15	introduction	introduction	NOUN
taxlaw-6842	28	16	....................................................................................................................	....................................................................................................................	PUNCT
taxlaw-6842	28	17	78	78	NUM
taxlaw-6842	28	18	i.	i.	NOUN
taxlaw-6842	28	19	sources	source	NOUN
taxlaw-6842	28	20	of	of	ADP
taxlaw-6842	28	21	inefficiency	inefficiency	NOUN
taxlaw-6842	28	22	at	at	ADP
taxlaw-6842	28	23	nonprofits	nonprofit	NOUN
taxlaw-6842	28	24	:	:	PUNCT
taxlaw-6842	28	25	incentives	incentive	NOUN
taxlaw-6842	28	26	and	and	CCONJ
taxlaw-6842	28	27	information	information	NOUN
taxlaw-6842	28	28	......................................................................................................................	......................................................................................................................	PUNCT
taxlaw-6842	29	1	81	81	NUM
taxlaw-6842	29	2	a.	a.	NOUN
taxlaw-6842	29	3	flawed	flawed	ADJ
taxlaw-6842	29	4	incentives	incentive	NOUN
taxlaw-6842	29	5	as	as	ADP
taxlaw-6842	29	6	a	a	DET
taxlaw-6842	29	7	source	source	NOUN
taxlaw-6842	29	8	of	of	ADP
taxlaw-6842	29	9	inefficiency	inefficiency	NOUN
taxlaw-6842	29	10	:	:	PUNCT
taxlaw-6842	29	11	the	the	DET
taxlaw-6842	29	12	nondistribution	nondistribution	NOUN
taxlaw-6842	29	13	constraint	constraint	NOUN
taxlaw-6842	29	14	.............	.............	PUNCT
taxlaw-6842	29	15	81	81	NUM
taxlaw-6842	29	16	b.	b.	PROPN
taxlaw-6842	29	17	flawed	flaw	VERB
taxlaw-6842	29	18	information	information	NOUN
taxlaw-6842	29	19	as	as	ADP
taxlaw-6842	29	20	a	a	DET
taxlaw-6842	29	21	source	source	NOUN
taxlaw-6842	29	22	of	of	ADP
taxlaw-6842	29	23	inefficiency	inefficiency	NOUN
taxlaw-6842	29	24	:	:	PUNCT
taxlaw-6842	29	25	social	social	ADJ
taxlaw-6842	29	26	return	return	NOUN
taxlaw-6842	29	27	is	be	AUX
taxlaw-6842	29	28	hard	hard	ADJ
taxlaw-6842	29	29	to	to	PART
taxlaw-6842	29	30	measure	measure	VERB
taxlaw-6842	29	31	.......	.......	PUNCT
taxlaw-6842	29	32	83	83	NUM
taxlaw-6842	29	33	c.	c.	NOUN
taxlaw-6842	29	34	flawed	flaw	VERB
taxlaw-6842	29	35	information	information	NOUN
taxlaw-6842	29	36	as	as	ADP
taxlaw-6842	29	37	a	a	DET
taxlaw-6842	29	38	source	source	NOUN
taxlaw-6842	29	39	of	of	ADP
taxlaw-6842	29	40	inefficiency	inefficiency	NOUN
taxlaw-6842	29	41	:	:	PUNCT
taxlaw-6842	29	42	mismanagement	mismanagement	NOUN
taxlaw-6842	29	43	is	be	AUX
taxlaw-6842	29	44	harder	hard	ADJ
taxlaw-6842	29	45	to	to	PART
taxlaw-6842	29	46	detect	detect	VERB
taxlaw-6842	29	47	...	...	PUNCT
taxlaw-6842	30	1	87	87	NUM
taxlaw-6842	30	2	ii	ii	NOUN
taxlaw-6842	30	3	.	.	PUNCT
taxlaw-6842	30	4	which	which	PRON
taxlaw-6842	30	5	nonprofit	nonprofit	ADJ
taxlaw-6842	30	6	stakeholders	stakeholder	NOUN
taxlaw-6842	30	7	can	can	AUX
taxlaw-6842	30	8	monitor	monitor	VERB
taxlaw-6842	30	9	impact	impact	NOUN
taxlaw-6842	30	10	and	and	CCONJ
taxlaw-6842	30	11	costeffectiveness	costeffectiveness	NOUN
taxlaw-6842	30	12	?	?	PUNCT
taxlaw-6842	31	1	..................................................................................................................	..................................................................................................................	PUNCT
taxlaw-6842	32	1	92	92	NUM
taxlaw-6842	32	2	a.	a.	NOUN
taxlaw-6842	32	3	the	the	DET
taxlaw-6842	32	4	three	three	NUM
taxlaw-6842	32	5	i	i	PRON
taxlaw-6842	32	6	’s	’s	ADV
taxlaw-6842	32	7	:	:	PUNCT
taxlaw-6842	32	8	incentives	incentive	NOUN
taxlaw-6842	32	9	,	,	PUNCT
taxlaw-6842	32	10	influence	influence	NOUN
taxlaw-6842	32	11	,	,	PUNCT
taxlaw-6842	32	12	and	and	CCONJ
taxlaw-6842	32	13	information	information	NOUN
taxlaw-6842	32	14	....................................................	....................................................	PUNCT
taxlaw-6842	32	15	92	92	NUM
taxlaw-6842	32	16	b.	b.	NOUN
taxlaw-6842	32	17	government	government	NOUN
taxlaw-6842	32	18	regulators	regulator	NOUN
taxlaw-6842	32	19	.................................................................................................	.................................................................................................	PUNCT
taxlaw-6842	32	20	92	92	NUM
taxlaw-6842	32	21	c.	c.	NOUN
taxlaw-6842	32	22	beneficiaries	beneficiary	NOUN
taxlaw-6842	32	23	.................................................................................................................	.................................................................................................................	PUNCT
taxlaw-6842	33	1	97	97	NUM
taxlaw-6842	33	2	d.	d.	NOUN
taxlaw-6842	33	3	boards	board	NOUN
taxlaw-6842	33	4	of	of	ADP
taxlaw-6842	33	5	directors	director	NOUN
taxlaw-6842	33	6	.......................................................................................................	.......................................................................................................	PUNCT
taxlaw-6842	33	7	98	98	NUM
taxlaw-6842	33	8	e.	e.	NOUN
taxlaw-6842	33	9	donors	donor	NOUN
taxlaw-6842	33	10	........................................................................................................................	........................................................................................................................	PROPN
taxlaw-6842	34	1	101	101	NUM
taxlaw-6842	34	2	f.	f.	PROPN
taxlaw-6842	34	3	rating	rating	NOUN
taxlaw-6842	34	4	agencies	agency	NOUN
taxlaw-6842	34	5	..........................................................................................................	..........................................................................................................	PUNCT
taxlaw-6842	35	1	107	107	NUM
taxlaw-6842	35	2	iii	iii	NOUN
taxlaw-6842	35	3	.	.	PUNCT
taxlaw-6842	36	1	countering	counter	VERB
taxlaw-6842	36	2	inefficiency	inefficiency	NOUN
taxlaw-6842	36	3	with	with	ADP
taxlaw-6842	36	4	a	a	DET
taxlaw-6842	36	5	rigorous	rigorous	ADJ
taxlaw-6842	36	6	planning	planning	NOUN
taxlaw-6842	36	7	process	process	NOUN
taxlaw-6842	36	8	..........	..........	PUNCT
taxlaw-6842	37	1	110	110	NUM
taxlaw-6842	37	2	a.	a.	NOUN
taxlaw-6842	37	3	three	three	NUM
taxlaw-6842	37	4	questions	question	NOUN
taxlaw-6842	37	5	..........................................................................................................	..........................................................................................................	PUNCT
taxlaw-6842	37	6	110	110	NUM
taxlaw-6842	37	7	b.	b.	NOUN
taxlaw-6842	37	8	benefits	benefit	NOUN
taxlaw-6842	37	9	of	of	ADP
taxlaw-6842	37	10	preparing	prepare	VERB
taxlaw-6842	37	11	a	a	DET
taxlaw-6842	37	12	program	program	NOUN
taxlaw-6842	37	13	analysis	analysis	NOUN
taxlaw-6842	37	14	....................................................................	....................................................................	PUNCT
taxlaw-6842	37	15	118	118	NUM
taxlaw-6842	37	16	c.	c.	NOUN
taxlaw-6842	37	17	costs	cost	NOUN
taxlaw-6842	37	18	of	of	ADP
taxlaw-6842	37	19	preparing	prepare	VERB
taxlaw-6842	37	20	a	a	DET
taxlaw-6842	37	21	program	program	NOUN
taxlaw-6842	37	22	analysis	analysis	NOUN
taxlaw-6842	37	23	........................................................................	........................................................................	PUNCT
taxlaw-6842	37	24	120	120	NUM
taxlaw-6842	37	25	iv	iv	NOUN
taxlaw-6842	37	26	.	.	PUNCT
taxlaw-6842	37	27	countering	counter	VERB
taxlaw-6842	37	28	inefficiency	inefficiency	NOUN
taxlaw-6842	37	29	with	with	ADP
taxlaw-6842	37	30	better	well	ADJ
taxlaw-6842	37	31	disclosure	disclosure	NOUN
taxlaw-6842	37	32	................................	................................	PUNCT
taxlaw-6842	37	33	121	121	NUM
taxlaw-6842	37	34	a.	a.	NOUN
taxlaw-6842	37	35	three	three	NUM
taxlaw-6842	37	36	benefits	benefit	NOUN
taxlaw-6842	37	37	from	from	ADP
taxlaw-6842	37	38	disclosing	disclose	VERB
taxlaw-6842	37	39	a	a	DET
taxlaw-6842	37	40	program	program	NOUN
taxlaw-6842	37	41	analysis	analysis	NOUN
taxlaw-6842	37	42	...................................................	...................................................	PUNCT
taxlaw-6842	37	43	121	121	NUM
taxlaw-6842	37	44	b.	b.	NOUN
taxlaw-6842	37	45	costs	cost	NOUN
taxlaw-6842	37	46	of	of	ADP
taxlaw-6842	37	47	disclosing	disclose	VERB
taxlaw-6842	37	48	a	a	DET
taxlaw-6842	37	49	program	program	NOUN
taxlaw-6842	37	50	analysis	analysis	NOUN
taxlaw-6842	37	51	......................................................................	......................................................................	PUNCT
taxlaw-6842	37	52	124	124	NUM
taxlaw-6842	37	53	c.	c.	NOUN
taxlaw-6842	37	54	program	program	NOUN
taxlaw-6842	37	55	analyses	analysis	NOUN
taxlaw-6842	37	56	for	for	ADP
taxlaw-6842	37	57	for	for	ADP
taxlaw-6842	37	58	-	-	PUNCT
taxlaw-6842	37	59	profit	profit	NOUN
taxlaw-6842	37	60	firms	firm	NOUN
taxlaw-6842	37	61	........................................................................	........................................................................	PUNCT
taxlaw-6842	38	1	127	127	NUM
taxlaw-6842	38	2	v.	v.	ADP
taxlaw-6842	38	3	should	should	AUX
taxlaw-6842	38	4	disclosure	disclosure	VERB
taxlaw-6842	38	5	of	of	ADP
taxlaw-6842	38	6	a	a	DET
taxlaw-6842	38	7	program	program	NOUN
taxlaw-6842	38	8	analysis	analysis	NOUN
taxlaw-6842	38	9	be	be	VERB
taxlaw-6842	38	10	voluntary	voluntary	ADJ
taxlaw-6842	38	11	or	or	CCONJ
taxlaw-6842	38	12	mandatory	mandatory	ADJ
taxlaw-6842	38	13	?	?	PUNCT
taxlaw-6842	38	14	.....................................................................................................................	.....................................................................................................................	PROPN
taxlaw-6842	39	1	128	128	NUM
taxlaw-6842	39	2	a.	a.	NOUN
taxlaw-6842	39	3	reports	report	NOUN
taxlaw-6842	39	4	shared	share	VERB
taxlaw-6842	39	5	privately	privately	ADV
taxlaw-6842	39	6	with	with	ADP
taxlaw-6842	39	7	specific	specific	ADJ
taxlaw-6842	39	8	donors	donor	NOUN
taxlaw-6842	39	9	............................................................	............................................................	PUNCT
taxlaw-6842	40	1	128	128	NUM
taxlaw-6842	40	2	b.	b.	NOUN
taxlaw-6842	40	3	public	public	ADJ
taxlaw-6842	40	4	disclosure	disclosure	NOUN
taxlaw-6842	40	5	shared	share	VERB
taxlaw-6842	40	6	voluntarily	voluntarily	ADV
taxlaw-6842	40	7	..........................................................................	..........................................................................	PUNCT
taxlaw-6842	40	8	129	129	NUM
taxlaw-6842	40	9	c.	c.	NOUN
taxlaw-6842	40	10	rationales	rationale	NOUN
taxlaw-6842	40	11	for	for	ADP
taxlaw-6842	40	12	mandatory	mandatory	ADJ
taxlaw-6842	40	13	disclosure	disclosure	NOUN
taxlaw-6842	40	14	...........................................................................	...........................................................................	PUNCT
taxlaw-6842	40	15	130	130	NUM
taxlaw-6842	40	16	d.	d.	NOUN
taxlaw-6842	40	17	concerns	concern	NOUN
taxlaw-6842	40	18	about	about	ADP
taxlaw-6842	40	19	mandatory	mandatory	ADJ
taxlaw-6842	40	20	disclosure	disclosure	NOUN
taxlaw-6842	40	21	.......................................................................	.......................................................................	PUNCT
taxlaw-6842	41	1	131	131	NUM
taxlaw-6842	41	2	vi	vi	NOUN
taxlaw-6842	41	3	.	.	PROPN
taxlaw-6842	41	4	conclusion	conclusion	NOUN
taxlaw-6842	41	5	...............................................................................................................	...............................................................................................................	PUNCT
taxlaw-6842	42	1	134	134	NUM
taxlaw-6842	43	1	[	[	X
taxlaw-6842	43	2	vol	vol	NOUN
taxlaw-6842	43	3	.	.	PUNCT
taxlaw-6842	43	4	11.2	11.2	NUM
taxlaw-6842	43	5	columbia	columbia	PROPN
taxlaw-6842	43	6	journal	journal	PROPN
taxlaw-6842	43	7	of	of	ADP
taxlaw-6842	43	8	tax	tax	NOUN
taxlaw-6842	43	9	law	law	NOUN
taxlaw-6842	43	10	78	78	NUM
taxlaw-6842	43	11	introduction	introduction	NOUN
taxlaw-6842	43	12	the	the	DET
taxlaw-6842	43	13	u.s	u.s	PROPN
taxlaw-6842	43	14	.	.	PROPN
taxlaw-6842	43	15	nonprofit	nonprofit	ADJ
taxlaw-6842	43	16	sector	sector	NOUN
taxlaw-6842	43	17	spends	spend	VERB
taxlaw-6842	43	18	$	$	SYM
taxlaw-6842	43	19	2.54	2.54	NUM
taxlaw-6842	43	20	trillion	trillion	NUM
taxlaw-6842	43	21	each	each	DET
taxlaw-6842	43	22	year.2	year.2	PROPN
taxlaw-6842	43	23	if	if	SCONJ
taxlaw-6842	43	24	the	the	DET
taxlaw-6842	43	25	sector	sector	NOUN
taxlaw-6842	43	26	were	be	AUX
taxlaw-6842	43	27	a	a	DET
taxlaw-6842	43	28	country	country	NOUN
taxlaw-6842	43	29	,	,	PUNCT
taxlaw-6842	43	30	it	it	PRON
taxlaw-6842	43	31	would	would	AUX
taxlaw-6842	43	32	have	have	VERB
taxlaw-6842	43	33	the	the	DET
taxlaw-6842	43	34	eighth	eighth	ADJ
taxlaw-6842	43	35	largest	large	ADJ
taxlaw-6842	43	36	economy	economy	NOUN
taxlaw-6842	43	37	in	in	ADP
taxlaw-6842	43	38	the	the	DET
taxlaw-6842	43	39	world	world	NOUN
taxlaw-6842	43	40	,	,	PUNCT
taxlaw-6842	43	41	ahead	ahead	ADV
taxlaw-6842	43	42	of	of	ADP
taxlaw-6842	43	43	brazil	brazil	PROPN
taxlaw-6842	43	44	,	,	PUNCT
taxlaw-6842	43	45	italy	italy	PROPN
taxlaw-6842	43	46	,	,	PUNCT
taxlaw-6842	43	47	canada	canada	PROPN
taxlaw-6842	43	48	,	,	PUNCT
taxlaw-6842	43	49	and	and	CCONJ
taxlaw-6842	43	50	russia.3	russia.3	VERB
taxlaw-6842	43	51	the	the	DET
taxlaw-6842	43	52	government	government	NOUN
taxlaw-6842	43	53	provides	provide	VERB
taxlaw-6842	43	54	nonprofits	nonprofit	NOUN
taxlaw-6842	43	55	with	with	ADP
taxlaw-6842	43	56	billions	billion	NOUN
taxlaw-6842	43	57	in	in	ADP
taxlaw-6842	43	58	tax	tax	NOUN
taxlaw-6842	43	59	subsidies,4	subsidies,4	NOUN
taxlaw-6842	43	60	but	but	CCONJ
taxlaw-6842	43	61	instead	instead	ADV
taxlaw-6842	43	62	of	of	ADP
taxlaw-6842	43	63	evaluating	evaluate	VERB
taxlaw-6842	43	64	the	the	DET
taxlaw-6842	43	65	quality	quality	NOUN
taxlaw-6842	43	66	of	of	ADP
taxlaw-6842	43	67	their	their	PRON
taxlaw-6842	43	68	work	work	NOUN
taxlaw-6842	43	69	,	,	PUNCT
taxlaw-6842	43	70	it	it	PRON
taxlaw-6842	43	71	leaves	leave	VERB
taxlaw-6842	43	72	this	this	DET
taxlaw-6842	43	73	responsibility	responsibility	NOUN
taxlaw-6842	43	74	to	to	ADP
taxlaw-6842	43	75	nonprofit	nonprofit	ADJ
taxlaw-6842	43	76	managers	manager	NOUN
taxlaw-6842	43	77	,	,	PUNCT
taxlaw-6842	43	78	boards	board	NOUN
taxlaw-6842	43	79	,	,	PUNCT
taxlaw-6842	43	80	and	and	CCONJ
taxlaw-6842	43	81	donors.5	donors.5	VERB
taxlaw-6842	43	82	the	the	DET
taxlaw-6842	43	83	best	good	ADJ
taxlaw-6842	43	84	nonprofits	nonprofit	NOUN
taxlaw-6842	43	85	are	be	AUX
taxlaw-6842	43	86	laboratories	laboratory	NOUN
taxlaw-6842	43	87	of	of	ADP
taxlaw-6842	43	88	innovation	innovation	NOUN
taxlaw-6842	43	89	,	,	PUNCT
taxlaw-6842	43	90	which	which	PRON
taxlaw-6842	43	91	develop	develop	VERB
taxlaw-6842	43	92	new	new	ADJ
taxlaw-6842	43	93	ways	way	NOUN
taxlaw-6842	43	94	to	to	PART
taxlaw-6842	43	95	aid	aid	VERB
taxlaw-6842	43	96	vulnerable	vulnerable	ADJ
taxlaw-6842	43	97	populations	population	NOUN
taxlaw-6842	43	98	,	,	PUNCT
taxlaw-6842	43	99	strengthen	strengthen	VERB
taxlaw-6842	43	100	communities	community	NOUN
taxlaw-6842	43	101	,	,	PUNCT
taxlaw-6842	43	102	advance	advance	NOUN
taxlaw-6842	43	103	frontiers	frontier	NOUN
taxlaw-6842	43	104	of	of	ADP
taxlaw-6842	43	105	knowledge	knowledge	NOUN
taxlaw-6842	43	106	,	,	PUNCT
taxlaw-6842	43	107	and	and	CCONJ
taxlaw-6842	43	108	much	much	ADV
taxlaw-6842	43	109	more	more	ADJ
taxlaw-6842	43	110	.	.	PUNCT
taxlaw-6842	44	1	but	but	CCONJ
taxlaw-6842	44	2	unfortunately	unfortunately	ADV
taxlaw-6842	44	3	,	,	PUNCT
taxlaw-6842	44	4	some	some	DET
taxlaw-6842	44	5	nonprofits	nonprofit	NOUN
taxlaw-6842	44	6	are	be	AUX
taxlaw-6842	44	7	stagnant	stagnant	ADJ
taxlaw-6842	44	8	backwaters	backwater	NOUN
taxlaw-6842	44	9	,	,	PUNCT
taxlaw-6842	44	10	which	which	PRON
taxlaw-6842	44	11	waste	waste	VERB
taxlaw-6842	44	12	money	money	NOUN
taxlaw-6842	44	13	on	on	ADP
taxlaw-6842	44	14	out	out	ADP
taxlaw-6842	44	15	-	-	PUNCT
taxlaw-6842	44	16	of	of	ADP
taxlaw-6842	44	17	-	-	PUNCT
taxlaw-6842	44	18	date	date	NOUN
taxlaw-6842	44	19	missions	mission	NOUN
taxlaw-6842	44	20	and	and	CCONJ
taxlaw-6842	44	21	inefficient	inefficient	ADJ
taxlaw-6842	44	22	programs	program	NOUN
taxlaw-6842	44	23	.	.	PUNCT
taxlaw-6842	45	1	to	to	PART
taxlaw-6842	45	2	promote	promote	VERB
taxlaw-6842	45	3	more	more	ADJ
taxlaw-6842	45	4	innovation	innovation	NOUN
taxlaw-6842	45	5	and	and	CCONJ
taxlaw-6842	45	6	less	less	ADJ
taxlaw-6842	45	7	stagnation	stagnation	NOUN
taxlaw-6842	45	8	,	,	PUNCT
taxlaw-6842	45	9	this	this	DET
taxlaw-6842	45	10	article	article	NOUN
taxlaw-6842	45	11	makes	make	VERB
taxlaw-6842	45	12	two	two	NUM
taxlaw-6842	45	13	contributions	contribution	NOUN
taxlaw-6842	45	14	to	to	ADP
taxlaw-6842	45	15	the	the	DET
taxlaw-6842	45	16	literature.6	literature.6	NOUN
taxlaw-6842	45	17	first	first	ADV
taxlaw-6842	45	18	,	,	PUNCT
taxlaw-6842	45	19	this	this	DET
taxlaw-6842	45	20	article	article	NOUN
taxlaw-6842	45	21	breaks	break	VERB
taxlaw-6842	45	22	new	new	ADJ
taxlaw-6842	45	23	ground	ground	NOUN
taxlaw-6842	45	24	in	in	ADP
taxlaw-6842	45	25	identifying	identify	VERB
taxlaw-6842	45	26	sources	source	NOUN
taxlaw-6842	45	27	of	of	ADP
taxlaw-6842	45	28	inefficiency	inefficiency	NOUN
taxlaw-6842	45	29	at	at	ADP
taxlaw-6842	45	30	nonprofits	nonprofit	NOUN
taxlaw-6842	45	31	.	.	PUNCT
taxlaw-6842	46	1	the	the	DET
taxlaw-6842	46	2	literature	literature	NOUN
taxlaw-6842	46	3	focuses	focus	VERB
taxlaw-6842	46	4	on	on	ADP
taxlaw-6842	46	5	incentives	incentive	NOUN
taxlaw-6842	46	6	,	,	PUNCT
taxlaw-6842	46	7	arguing	argue	VERB
taxlaw-6842	46	8	that	that	SCONJ
taxlaw-6842	46	9	managers	manager	NOUN
taxlaw-6842	46	10	and	and	CCONJ
taxlaw-6842	46	11	board	board	NOUN
taxlaw-6842	46	12	members	member	NOUN
taxlaw-6842	46	13	are	be	AUX
taxlaw-6842	46	14	less	less	ADV
taxlaw-6842	46	15	motivated	motivated	ADJ
taxlaw-6842	46	16	to	to	PART
taxlaw-6842	46	17	run	run	VERB
taxlaw-6842	46	18	a	a	DET
taxlaw-6842	46	19	nonprofit	nonprofit	NOUN
taxlaw-6842	46	20	efficiently	efficiently	ADV
taxlaw-6842	46	21	because	because	SCONJ
taxlaw-6842	46	22	they	they	PRON
taxlaw-6842	46	23	can	can	AUX
taxlaw-6842	46	24	not	not	PART
taxlaw-6842	46	25	keep	keep	VERB
taxlaw-6842	46	26	its	its	PRON
taxlaw-6842	46	27	profits.7	profits.7	NOUN
taxlaw-6842	46	28	in	in	ADP
taxlaw-6842	46	29	response	response	NOUN
taxlaw-6842	46	30	,	,	PUNCT
taxlaw-6842	46	31	this	this	DET
taxlaw-6842	46	32	article	article	NOUN
taxlaw-6842	46	33	emphasizes	emphasize	VERB
taxlaw-6842	46	34	that	that	SCONJ
taxlaw-6842	46	35	the	the	DET
taxlaw-6842	46	36	problem	problem	NOUN
taxlaw-6842	46	37	is	be	AUX
taxlaw-6842	46	38	not	not	PART
taxlaw-6842	46	39	just	just	ADV
taxlaw-6842	46	40	motivation	motivation	NOUN
taxlaw-6842	46	41	,	,	PUNCT
taxlaw-6842	46	42	but	but	CCONJ
taxlaw-6842	46	43	also	also	ADV
taxlaw-6842	46	44	information	information	NOUN
taxlaw-6842	46	45	.	.	PUNCT
taxlaw-6842	47	1	measuring	measure	VERB
taxlaw-6842	47	2	2	2	NUM
taxlaw-6842	47	3	brice	brice	PROPN
taxlaw-6842	47	4	mckeever	mckeever	PROPN
taxlaw-6842	47	5	,	,	PUNCT
taxlaw-6842	47	6	the	the	DET
taxlaw-6842	47	7	nonprofit	nonprofit	ADJ
taxlaw-6842	47	8	sector	sector	NOUN
taxlaw-6842	47	9	in	in	ADP
taxlaw-6842	47	10	brief	brief	ADJ
taxlaw-6842	47	11	2018	2018	NUM
taxlaw-6842	47	12	,	,	PUNCT
taxlaw-6842	47	13	https://nccs.urban.org/publication/nonprofit-sector-brief2018#the-nonprofit-sector-in-brief-2018-public-charites-giving-and-volunteering	https://nccs.urban.org/publication/nonprofit-sector-brief2018#the-nonprofit-sector-in-brief-2018-public-charites-giving-and-volunteere	VERB
taxlaw-6842	47	14	[	[	X
taxlaw-6842	47	15	https://perma.cc/utf6-vskv	https://perma.cc/utf6-vskv	X
taxlaw-6842	47	16	]	]	PUNCT
taxlaw-6842	47	17	(	(	PUNCT
taxlaw-6842	47	18	nonprofits	nonprofit	NOUN
taxlaw-6842	47	19	filing	filing	NOUN
taxlaw-6842	47	20	form	form	NOUN
taxlaw-6842	47	21	990	990	NUM
taxlaw-6842	47	22	reported	report	VERB
taxlaw-6842	47	23	$	$	SYM
taxlaw-6842	47	24	2.54	2.54	NUM
taxlaw-6842	47	25	trillion	trillion	NUM
taxlaw-6842	47	26	of	of	ADP
taxlaw-6842	47	27	revenue	revenue	NOUN
taxlaw-6842	47	28	in	in	ADP
taxlaw-6842	47	29	2015	2015	NUM
taxlaw-6842	47	30	)	)	PUNCT
taxlaw-6842	47	31	.	.	PUNCT
taxlaw-6842	48	1	3	3	NUM
taxlaw-6842	48	2	see	see	VERB
taxlaw-6842	48	3	gdp	gdp	NOUN
taxlaw-6842	48	4	by	by	ADP
taxlaw-6842	48	5	country	country	NOUN
taxlaw-6842	48	6	,	,	PUNCT
taxlaw-6842	48	7	https://www.worldometers.info/gdp/gdp-by-country/	https://www.worldometers.info/gdp/gdp-by-country/	PUNCT
taxlaw-6842	49	1	[	[	X
taxlaw-6842	49	2	https://perma.cc/9kcq-6rdm	https://perma.cc/9kcq-6rdm	X
taxlaw-6842	49	3	]	]	X
taxlaw-6842	49	4	.	.	PUNCT
taxlaw-6842	49	5	4	4	NUM
taxlaw-6842	49	6	the	the	DET
taxlaw-6842	49	7	two	two	NUM
taxlaw-6842	49	8	relevant	relevant	ADJ
taxlaw-6842	49	9	tax	tax	NOUN
taxlaw-6842	49	10	rules	rule	NOUN
taxlaw-6842	49	11	are	be	AUX
taxlaw-6842	49	12	the	the	DET
taxlaw-6842	49	13	deduction	deduction	NOUN
taxlaw-6842	49	14	for	for	ADP
taxlaw-6842	49	15	charitable	charitable	ADJ
taxlaw-6842	49	16	contributions	contribution	NOUN
taxlaw-6842	49	17	,	,	PUNCT
taxlaw-6842	49	18	see	see	VERB
taxlaw-6842	49	19	i.r.c	i.r.c	NOUN
taxlaw-6842	49	20	.	.	PUNCT
taxlaw-6842	50	1	§	§	PROPN
taxlaw-6842	50	2	170	170	NUM
taxlaw-6842	50	3	,	,	PUNCT
taxlaw-6842	50	4	and	and	CCONJ
taxlaw-6842	50	5	the	the	DET
taxlaw-6842	50	6	exemption	exemption	NOUN
taxlaw-6842	50	7	of	of	ADP
taxlaw-6842	50	8	a	a	DET
taxlaw-6842	50	9	nonprofit	nonprofit	ADJ
taxlaw-6842	50	10	’s	’s	PART
taxlaw-6842	50	11	income	income	NOUN
taxlaw-6842	50	12	from	from	ADP
taxlaw-6842	50	13	tax	tax	NOUN
taxlaw-6842	50	14	,	,	PUNCT
taxlaw-6842	50	15	see	see	VERB
taxlaw-6842	50	16	i.r.c	i.r.c	NOUN
taxlaw-6842	50	17	.	.	PUNCT
taxlaw-6842	51	1	§	§	PROPN
taxlaw-6842	51	2	501(a	501(a	PROPN
taxlaw-6842	51	3	)	)	PUNCT
taxlaw-6842	51	4	.	.	PUNCT
taxlaw-6842	52	1	all	all	DET
taxlaw-6842	52	2	references	reference	NOUN
taxlaw-6842	52	3	to	to	ADP
taxlaw-6842	52	4	sections	section	NOUN
taxlaw-6842	52	5	are	be	AUX
taxlaw-6842	52	6	to	to	ADP
taxlaw-6842	52	7	the	the	DET
taxlaw-6842	52	8	internal	internal	ADJ
taxlaw-6842	52	9	revenue	revenue	NOUN
taxlaw-6842	52	10	code	code	NOUN
taxlaw-6842	52	11	of	of	ADP
taxlaw-6842	52	12	1986	1986	NUM
taxlaw-6842	52	13	,	,	PUNCT
taxlaw-6842	52	14	as	as	SCONJ
taxlaw-6842	52	15	amended	amend	VERB
taxlaw-6842	52	16	.	.	PUNCT
taxlaw-6842	53	1	according	accord	VERB
taxlaw-6842	53	2	to	to	ADP
taxlaw-6842	53	3	the	the	DET
taxlaw-6842	53	4	treasury	treasury	PROPN
taxlaw-6842	53	5	department	department	PROPN
taxlaw-6842	53	6	’s	’s	PART
taxlaw-6842	53	7	2020	2020	NUM
taxlaw-6842	53	8	estimate	estimate	NOUN
taxlaw-6842	53	9	,	,	PUNCT
taxlaw-6842	53	10	the	the	DET
taxlaw-6842	53	11	charitable	charitable	ADJ
taxlaw-6842	53	12	deduction	deduction	NOUN
taxlaw-6842	53	13	cost	cost	VERB
taxlaw-6842	53	14	the	the	DET
taxlaw-6842	53	15	treasury	treasury	NOUN
taxlaw-6842	53	16	$	$	SYM
taxlaw-6842	53	17	57.69	57.69	NUM
taxlaw-6842	53	18	billion	billion	NUM
taxlaw-6842	53	19	in	in	ADP
taxlaw-6842	53	20	2020	2020	NUM
taxlaw-6842	53	21	.	.	PUNCT
taxlaw-6842	54	1	u.s	u.s	PROPN
taxlaw-6842	54	2	.	.	PROPN
taxlaw-6842	54	3	dep’t	dep’t	PROPN
taxlaw-6842	54	4	of	of	ADP
taxlaw-6842	54	5	treasury	treasury	PROPN
taxlaw-6842	54	6	,	,	PUNCT
taxlaw-6842	54	7	office	office	NOUN
taxlaw-6842	54	8	of	of	ADP
taxlaw-6842	54	9	tax	tax	NOUN
taxlaw-6842	54	10	analysis	analysis	NOUN
taxlaw-6842	54	11	,	,	PUNCT
taxlaw-6842	54	12	tax	tax	NOUN
taxlaw-6842	54	13	expenditures	expenditure	NOUN
taxlaw-6842	54	14	24	24	NUM
taxlaw-6842	54	15	,	,	PUNCT
taxlaw-6842	54	16	25	25	NUM
taxlaw-6842	54	17	,	,	PUNCT
taxlaw-6842	54	18	31	31	NUM
taxlaw-6842	54	19	(	(	PUNCT
taxlaw-6842	54	20	feb	feb	PROPN
taxlaw-6842	54	21	.	.	PROPN
taxlaw-6842	54	22	26	26	NUM
taxlaw-6842	54	23	,	,	PUNCT
taxlaw-6842	54	24	2020	2020	NUM
taxlaw-6842	54	25	)	)	PUNCT
taxlaw-6842	54	26	,	,	PUNCT
taxlaw-6842	54	27	https://home.treasury.gov/system/files/131/tax-expenditures-2021.pdf	https://home.treasury.gov/system/files/131/tax-expenditures-2021.pdf	PUNCT
taxlaw-6842	55	1	[	[	X
taxlaw-6842	55	2	https://perma.cc/b8wc-wfze	https://perma.cc/b8wc-wfze	X
taxlaw-6842	55	3	]	]	X
taxlaw-6842	55	4	(	(	PUNCT
taxlaw-6842	55	5	$	$	SYM
taxlaw-6842	55	6	4.45	4.45	NUM
taxlaw-6842	55	7	billion	billion	NUM
taxlaw-6842	55	8	from	from	ADP
taxlaw-6842	55	9	charitable	charitable	ADJ
taxlaw-6842	55	10	contributions	contribution	NOUN
taxlaw-6842	55	11	to	to	ADP
taxlaw-6842	55	12	education	education	NOUN
taxlaw-6842	55	13	from	from	ADP
taxlaw-6842	55	14	individuals	individual	NOUN
taxlaw-6842	55	15	and	and	CCONJ
taxlaw-6842	55	16	$	$	SYM
taxlaw-6842	55	17	600	600	NUM
taxlaw-6842	55	18	million	million	NUM
taxlaw-6842	55	19	from	from	ADP
taxlaw-6842	55	20	corporations	corporation	NOUN
taxlaw-6842	55	21	;	;	PUNCT
taxlaw-6842	55	22	$	$	SYM
taxlaw-6842	55	23	8.08	8.08	NUM
taxlaw-6842	55	24	billion	billion	NUM
taxlaw-6842	55	25	to	to	ADP
taxlaw-6842	55	26	hospitals	hospital	NOUN
taxlaw-6842	55	27	from	from	ADP
taxlaw-6842	55	28	individuals	individual	NOUN
taxlaw-6842	55	29	and	and	CCONJ
taxlaw-6842	55	30	$	$	SYM
taxlaw-6842	55	31	3.81	3.81	NUM
taxlaw-6842	55	32	billion	billion	NUM
taxlaw-6842	55	33	from	from	ADP
taxlaw-6842	55	34	corporations	corporation	NOUN
taxlaw-6842	55	35	;	;	PUNCT
taxlaw-6842	55	36	$	$	SYM
taxlaw-6842	55	37	39.54	39.54	NUM
taxlaw-6842	55	38	billion	billion	NUM
taxlaw-6842	55	39	to	to	ADP
taxlaw-6842	55	40	other	other	ADJ
taxlaw-6842	55	41	charities	charity	NOUN
taxlaw-6842	55	42	from	from	ADP
taxlaw-6842	55	43	individuals	individual	NOUN
taxlaw-6842	55	44	and	and	CCONJ
taxlaw-6842	55	45	$	$	SYM
taxlaw-6842	55	46	1.21	1.21	NUM
taxlaw-6842	55	47	billion	billion	NUM
taxlaw-6842	55	48	from	from	ADP
taxlaw-6842	55	49	corporations	corporation	NOUN
taxlaw-6842	55	50	)	)	PUNCT
taxlaw-6842	55	51	.	.	PUNCT
taxlaw-6842	56	1	the	the	DET
taxlaw-6842	56	2	treasury	treasury	NOUN
taxlaw-6842	56	3	does	do	AUX
taxlaw-6842	56	4	not	not	PART
taxlaw-6842	56	5	estimate	estimate	VERB
taxlaw-6842	56	6	the	the	DET
taxlaw-6842	56	7	revenue	revenue	NOUN
taxlaw-6842	56	8	loss	loss	NOUN
taxlaw-6842	56	9	from	from	ADP
taxlaw-6842	56	10	the	the	DET
taxlaw-6842	56	11	exemption	exemption	NOUN
taxlaw-6842	56	12	.	.	PUNCT
taxlaw-6842	57	1	when	when	SCONJ
taxlaw-6842	57	2	a	a	DET
taxlaw-6842	57	3	tax	tax	NOUN
taxlaw-6842	57	4	rule	rule	NOUN
taxlaw-6842	57	5	is	be	AUX
taxlaw-6842	57	6	called	call	VERB
taxlaw-6842	57	7	a	a	DET
taxlaw-6842	57	8	“	"	PUNCT
taxlaw-6842	57	9	subsidy	subsidy	NOUN
taxlaw-6842	57	10	,	,	PUNCT
taxlaw-6842	57	11	”	"	PUNCT
taxlaw-6842	57	12	the	the	DET
taxlaw-6842	57	13	tax	tax	NOUN
taxlaw-6842	57	14	burden	burden	NOUN
taxlaw-6842	57	15	differs	differ	VERB
taxlaw-6842	57	16	from	from	ADP
taxlaw-6842	57	17	what	what	PRON
taxlaw-6842	57	18	it	it	PRON
taxlaw-6842	57	19	otherwise	otherwise	ADV
taxlaw-6842	57	20	would	would	AUX
taxlaw-6842	57	21	be	be	AUX
taxlaw-6842	57	22	under	under	ADP
taxlaw-6842	57	23	a	a	DET
taxlaw-6842	57	24	“	"	PUNCT
taxlaw-6842	57	25	regular	regular	ADJ
taxlaw-6842	57	26	”	"	PUNCT
taxlaw-6842	57	27	regime	regime	NOUN
taxlaw-6842	57	28	.	.	PUNCT
taxlaw-6842	58	1	this	this	DET
taxlaw-6842	58	2	article	article	NOUN
taxlaw-6842	58	3	assumes	assume	VERB
taxlaw-6842	58	4	that	that	SCONJ
taxlaw-6842	58	5	the	the	DET
taxlaw-6842	58	6	baseline	baseline	NOUN
taxlaw-6842	58	7	is	be	AUX
taxlaw-6842	58	8	an	an	DET
taxlaw-6842	58	9	income	income	NOUN
taxlaw-6842	58	10	tax	tax	NOUN
taxlaw-6842	58	11	and	and	CCONJ
taxlaw-6842	58	12	that	that	SCONJ
taxlaw-6842	58	13	taxpayers	taxpayer	NOUN
taxlaw-6842	58	14	otherwise	otherwise	ADV
taxlaw-6842	58	15	would	would	AUX
taxlaw-6842	58	16	pay	pay	VERB
taxlaw-6842	58	17	tax	tax	NOUN
taxlaw-6842	58	18	on	on	ADP
taxlaw-6842	58	19	resources	resource	NOUN
taxlaw-6842	58	20	they	they	PRON
taxlaw-6842	58	21	give	give	VERB
taxlaw-6842	58	22	away	away	ADP
taxlaw-6842	58	23	.	.	PUNCT
taxlaw-6842	59	1	see	see	VERB
taxlaw-6842	59	2	david	david	PROPN
taxlaw-6842	59	3	m.	m.	PROPN
taxlaw-6842	59	4	schizer	schizer	PROPN
taxlaw-6842	59	5	,	,	PUNCT
taxlaw-6842	59	6	charitable	charitable	ADJ
taxlaw-6842	59	7	subsidies	subsidy	NOUN
taxlaw-6842	59	8	and	and	CCONJ
taxlaw-6842	59	9	nonprofit	nonprofit	ADJ
taxlaw-6842	59	10	governance	governance	NOUN
taxlaw-6842	59	11	:	:	PUNCT
taxlaw-6842	59	12	comparing	compare	VERB
taxlaw-6842	59	13	the	the	DET
taxlaw-6842	59	14	charitable	charitable	ADJ
taxlaw-6842	59	15	deduction	deduction	NOUN
taxlaw-6842	59	16	with	with	ADP
taxlaw-6842	59	17	the	the	DET
taxlaw-6842	59	18	exemption	exemption	NOUN
taxlaw-6842	59	19	for	for	ADP
taxlaw-6842	59	20	endowment	endowment	ADJ
taxlaw-6842	59	21	income	income	NOUN
taxlaw-6842	59	22	,	,	PUNCT
taxlaw-6842	59	23	71	71	NUM
taxlaw-6842	59	24	tax	tax	NOUN
taxlaw-6842	59	25	l.	l.	PROPN
taxlaw-6842	59	26	rev	rev	PROPN
taxlaw-6842	59	27	.	.	PROPN
taxlaw-6842	59	28	665	665	NUM
taxlaw-6842	59	29	,	,	PUNCT
taxlaw-6842	59	30	668	668	NUM
taxlaw-6842	59	31	n.5	n.5	PRON
taxlaw-6842	59	32	(	(	PUNCT
taxlaw-6842	59	33	2018	2018	NUM
taxlaw-6842	59	34	)	)	PUNCT
taxlaw-6842	60	1	[	[	X
taxlaw-6842	60	2	hereinafter	hereinafter	NOUN
taxlaw-6842	60	3	“	"	PUNCT
taxlaw-6842	60	4	comparing	compare	VERB
taxlaw-6842	60	5	the	the	DET
taxlaw-6842	60	6	deduction	deduction	NOUN
taxlaw-6842	60	7	with	with	ADP
taxlaw-6842	60	8	the	the	DET
taxlaw-6842	60	9	exemption	exemption	NOUN
taxlaw-6842	60	10	”	"	PUNCT
taxlaw-6842	60	11	]	]	PUNCT
taxlaw-6842	60	12	.	.	PUNCT
taxlaw-6842	61	1	5	5	NUM
taxlaw-6842	61	2	see	see	VERB
taxlaw-6842	61	3	schizer	schizer	NOUN
taxlaw-6842	61	4	,	,	PUNCT
taxlaw-6842	61	5	comparing	compare	VERB
taxlaw-6842	61	6	the	the	DET
taxlaw-6842	61	7	deduction	deduction	NOUN
taxlaw-6842	61	8	with	with	ADP
taxlaw-6842	61	9	the	the	DET
taxlaw-6842	61	10	exemption	exemption	NOUN
taxlaw-6842	61	11	,	,	PUNCT
taxlaw-6842	61	12	supra	supra	PROPN
taxlaw-6842	61	13	note	note	NOUN
taxlaw-6842	61	14	4	4	NUM
taxlaw-6842	61	15	,	,	PUNCT
taxlaw-6842	61	16	at	at	ADP
taxlaw-6842	61	17	677	677	NUM
taxlaw-6842	61	18	-	-	SYM
taxlaw-6842	61	19	82	82	NUM
taxlaw-6842	61	20	(	(	PUNCT
taxlaw-6842	61	21	noting	note	VERB
taxlaw-6842	61	22	that	that	SCONJ
taxlaw-6842	61	23	exclusion	exclusion	NOUN
taxlaw-6842	61	24	and	and	CCONJ
taxlaw-6842	61	25	deduction	deduction	NOUN
taxlaw-6842	61	26	delegate	delegate	NOUN
taxlaw-6842	61	27	monitoring	monitoring	NOUN
taxlaw-6842	61	28	to	to	ADP
taxlaw-6842	61	29	board	board	NOUN
taxlaw-6842	61	30	,	,	PUNCT
taxlaw-6842	61	31	donors	donor	NOUN
taxlaw-6842	61	32	,	,	PUNCT
taxlaw-6842	61	33	and	and	CCONJ
taxlaw-6842	61	34	other	other	ADJ
taxlaw-6842	61	35	private	private	ADJ
taxlaw-6842	61	36	parties	party	NOUN
taxlaw-6842	61	37	)	)	PUNCT
taxlaw-6842	61	38	.	.	PUNCT
taxlaw-6842	62	1	6	6	NUM
taxlaw-6842	62	2	this	this	DET
taxlaw-6842	62	3	article	article	NOUN
taxlaw-6842	62	4	focuses	focus	VERB
taxlaw-6842	62	5	on	on	ADP
taxlaw-6842	62	6	charitable	charitable	ADJ
taxlaw-6842	62	7	organizations	organization	NOUN
taxlaw-6842	62	8	under	under	ADP
taxlaw-6842	62	9	i.r.c	i.r.c	NOUN
taxlaw-6842	62	10	.	.	PUNCT
taxlaw-6842	63	1	§	§	NOUN
taxlaw-6842	63	2	501(c)(3	501(c)(3	NOUN
taxlaw-6842	63	3	)	)	PUNCT
taxlaw-6842	63	4	,	,	PUNCT
taxlaw-6842	63	5	rather	rather	ADV
taxlaw-6842	63	6	than	than	ADP
taxlaw-6842	63	7	on	on	ADP
taxlaw-6842	63	8	other	other	ADJ
taxlaw-6842	63	9	nonprofits	nonprofit	NOUN
taxlaw-6842	63	10	,	,	PUNCT
taxlaw-6842	63	11	such	such	ADJ
taxlaw-6842	63	12	as	as	ADP
taxlaw-6842	63	13	advocacy	advocacy	NOUN
taxlaw-6842	63	14	groups	group	NOUN
taxlaw-6842	63	15	,	,	PUNCT
taxlaw-6842	63	16	trade	trade	NOUN
taxlaw-6842	63	17	associations	association	NOUN
taxlaw-6842	63	18	,	,	PUNCT
taxlaw-6842	63	19	and	and	CCONJ
taxlaw-6842	63	20	social	social	ADJ
taxlaw-6842	63	21	clubs	club	NOUN
taxlaw-6842	63	22	.	.	PUNCT
taxlaw-6842	64	1	the	the	DET
taxlaw-6842	64	2	article	article	NOUN
taxlaw-6842	64	3	focuses	focus	VERB
taxlaw-6842	64	4	on	on	ADP
taxlaw-6842	64	5	public	public	ADJ
taxlaw-6842	64	6	charities	charity	NOUN
taxlaw-6842	64	7	,	,	PUNCT
taxlaw-6842	64	8	but	but	CCONJ
taxlaw-6842	64	9	also	also	ADV
taxlaw-6842	64	10	discusses	discuss	VERB
taxlaw-6842	64	11	private	private	ADJ
taxlaw-6842	64	12	foundations	foundation	NOUN
taxlaw-6842	64	13	.	.	PUNCT
taxlaw-6842	65	1	the	the	DET
taxlaw-6842	65	2	main	main	ADJ
taxlaw-6842	65	3	difference	difference	NOUN
taxlaw-6842	65	4	is	be	AUX
taxlaw-6842	65	5	that	that	SCONJ
taxlaw-6842	65	6	public	public	ADJ
taxlaw-6842	65	7	charities	charity	NOUN
taxlaw-6842	65	8	have	have	VERB
taxlaw-6842	65	9	many	many	ADJ
taxlaw-6842	65	10	more	more	ADJ
taxlaw-6842	65	11	donors	donor	NOUN
taxlaw-6842	65	12	.	.	PUNCT
taxlaw-6842	66	1	see	see	VERB
taxlaw-6842	66	2	i.r.c	i.r.c	NOUN
taxlaw-6842	66	3	.	.	PUNCT
taxlaw-6842	67	1	§	§	PROPN
taxlaw-6842	67	2	509(a	509(a	PROPN
taxlaw-6842	67	3	)	)	PUNCT
taxlaw-6842	67	4	(	(	PUNCT
taxlaw-6842	67	5	defining	define	VERB
taxlaw-6842	67	6	private	private	ADJ
taxlaw-6842	67	7	foundation	foundation	NOUN
taxlaw-6842	67	8	)	)	PUNCT
taxlaw-6842	67	9	.	.	PUNCT
taxlaw-6842	68	1	public	public	ADJ
taxlaw-6842	68	2	charities	charity	NOUN
taxlaw-6842	68	3	“	"	PUNCT
taxlaw-6842	68	4	are	be	AUX
taxlaw-6842	68	5	the	the	DET
taxlaw-6842	68	6	organizations	organization	NOUN
taxlaw-6842	68	7	people	people	NOUN
taxlaw-6842	68	8	usually	usually	ADV
taxlaw-6842	68	9	think	think	VERB
taxlaw-6842	68	10	of	of	ADP
taxlaw-6842	68	11	when	when	SCONJ
taxlaw-6842	68	12	they	they	PRON
taxlaw-6842	68	13	hear	hear	VERB
taxlaw-6842	68	14	the	the	DET
taxlaw-6842	68	15	word	word	NOUN
taxlaw-6842	68	16	charity	charity	NOUN
taxlaw-6842	68	17	,	,	PUNCT
taxlaw-6842	68	18	”	"	PUNCT
taxlaw-6842	68	19	while	while	SCONJ
taxlaw-6842	68	20	private	private	ADJ
taxlaw-6842	68	21	foundations	foundation	NOUN
taxlaw-6842	68	22	are	be	AUX
taxlaw-6842	68	23	usually	usually	ADV
taxlaw-6842	68	24	“	"	PUNCT
taxlaw-6842	68	25	established	establish	VERB
taxlaw-6842	68	26	with	with	ADP
taxlaw-6842	68	27	funds	fund	NOUN
taxlaw-6842	68	28	from	from	ADP
taxlaw-6842	68	29	a	a	DET
taxlaw-6842	68	30	single	single	ADJ
taxlaw-6842	68	31	source	source	NOUN
taxlaw-6842	68	32	.	.	PUNCT
taxlaw-6842	68	33	.	.	PUNCT
taxlaw-6842	69	1	.	.	PUNCT
taxlaw-6842	70	1	,	,	PUNCT
taxlaw-6842	70	2	such	such	ADJ
taxlaw-6842	70	3	as	as	ADP
taxlaw-6842	70	4	family	family	NOUN
taxlaw-6842	70	5	or	or	CCONJ
taxlaw-6842	70	6	corporate	corporate	ADJ
taxlaw-6842	70	7	money	money	NOUN
taxlaw-6842	70	8	.	.	PUNCT
taxlaw-6842	70	9	”	"	PUNCT
taxlaw-6842	71	1	suzanne	suzanne	PROPN
taxlaw-6842	71	2	coffman	coffman	PROPN
taxlaw-6842	71	3	,	,	PUNCT
taxlaw-6842	71	4	just	just	ADV
taxlaw-6842	71	5	what	what	PRON
taxlaw-6842	71	6	are	be	AUX
taxlaw-6842	71	7	public	public	ADJ
taxlaw-6842	71	8	charities	charity	NOUN
taxlaw-6842	71	9	and	and	CCONJ
taxlaw-6842	71	10	private	private	ADJ
taxlaw-6842	71	11	foundations	foundation	NOUN
taxlaw-6842	71	12	,	,	PUNCT
taxlaw-6842	71	13	anyway	anyway	ADV
taxlaw-6842	71	14	?	?	PUNCT
taxlaw-6842	71	15	,	,	PUNCT
taxlaw-6842	71	16	sept	sept	PROPN
taxlaw-6842	71	17	.	.	PROPN
taxlaw-6842	71	18	1	1	NUM
taxlaw-6842	71	19	,	,	PUNCT
taxlaw-6842	71	20	2001	2001	NUM
taxlaw-6842	71	21	,	,	PUNCT
taxlaw-6842	71	22	https://trust.guidestar.org/just-what-are-public-charities-and-private-foundations-anyway	https://trust.guidestar.org/just-what-are-public-charities-and-private-foundations-anyway	NOUN
taxlaw-6842	72	1	[	[	X
taxlaw-6842	72	2	https://perma.cc/e27u-p96w	https://perma.cc/e27u-p96w	NOUN
taxlaw-6842	72	3	]	]	X
taxlaw-6842	72	4	.	.	PUNCT
taxlaw-6842	73	1	7	7	NUM
taxlaw-6842	73	2	henry	henry	PROPN
taxlaw-6842	73	3	hansmann	hansmann	PROPN
taxlaw-6842	73	4	,	,	PUNCT
taxlaw-6842	73	5	the	the	DET
taxlaw-6842	73	6	role	role	NOUN
taxlaw-6842	73	7	of	of	ADP
taxlaw-6842	73	8	nonprofit	nonprofit	ADJ
taxlaw-6842	73	9	enterprise	enterprise	NOUN
taxlaw-6842	73	10	,	,	PUNCT
taxlaw-6842	73	11	89	89	NUM
taxlaw-6842	73	12	yale	yale	PROPN
taxlaw-6842	73	13	l.	l.	PROPN
taxlaw-6842	73	14	j.	j.	PROPN
taxlaw-6842	73	15	835,844	835,844	NUM
taxlaw-6842	73	16	(	(	PUNCT
taxlaw-6842	73	17	1980	1980	NUM
taxlaw-6842	73	18	)	)	PUNCT
taxlaw-6842	73	19	(	(	PUNCT
taxlaw-6842	73	20	“	"	PUNCT
taxlaw-6842	73	21	of	of	ADP
taxlaw-6842	73	22	course	course	NOUN
taxlaw-6842	73	23	,	,	PUNCT
taxlaw-6842	73	24	one	one	PRON
taxlaw-6842	73	25	would	would	AUX
taxlaw-6842	73	26	expect	expect	VERB
taxlaw-6842	73	27	that	that	SCONJ
taxlaw-6842	73	28	when	when	SCONJ
taxlaw-6842	73	29	the	the	DET
taxlaw-6842	73	30	profit	profit	NOUN
taxlaw-6842	73	31	motive	motive	NOUN
taxlaw-6842	73	32	is	be	AUX
taxlaw-6842	73	33	eliminated	eliminate	VERB
taxlaw-6842	73	34	a	a	DET
taxlaw-6842	73	35	price	price	NOUN
taxlaw-6842	73	36	is	be	AUX
taxlaw-6842	73	37	paid	pay	VERB
taxlaw-6842	73	38	in	in	ADP
taxlaw-6842	73	39	terms	term	NOUN
taxlaw-6842	73	40	of	of	ADP
taxlaw-6842	73	41	incentives	incentive	NOUN
taxlaw-6842	73	42	.	.	PUNCT
taxlaw-6842	73	43	”	"	PUNCT
taxlaw-6842	73	44	)	)	PUNCT
taxlaw-6842	74	1	[	[	X
taxlaw-6842	74	2	hereinafter	hereinafter	NOUN
taxlaw-6842	74	3	“	"	PUNCT
taxlaw-6842	74	4	nonprofit	nonprofit	ADJ
taxlaw-6842	74	5	enterprise	enterprise	NOUN
taxlaw-6842	74	6	”	"	PUNCT
taxlaw-6842	74	7	]	]	PUNCT
taxlaw-6842	74	8	;	;	PUNCT
taxlaw-6842	74	9	burton	burton	PROPN
taxlaw-6842	74	10	a.	a.	PROPN
taxlaw-6842	74	11	weisbrod	weisbrod	PROPN
taxlaw-6842	74	12	,	,	PUNCT
taxlaw-6842	74	13	the	the	DET
taxlaw-6842	74	14	nonprofit	nonprofit	ADJ
taxlaw-6842	74	15	economy	economy	NOUN
taxlaw-6842	74	16	23	23	NUM
taxlaw-6842	74	17	(	(	PUNCT
taxlaw-6842	74	18	1988	1988	NUM
taxlaw-6842	74	19	)	)	PUNCT
taxlaw-6842	74	20	(	(	PUNCT
taxlaw-6842	74	21	“	"	PUNCT
taxlaw-6842	74	22	nonprofit	nonprofit	ADJ
taxlaw-6842	74	23	managers	manager	NOUN
taxlaw-6842	74	24	may	may	AUX
taxlaw-6842	74	25	also	also	ADV
taxlaw-6842	74	26	have	have	VERB
taxlaw-6842	74	27	less	less	ADJ
taxlaw-6842	74	28	incentive	incentive	NOUN
taxlaw-6842	74	29	to	to	PART
taxlaw-6842	74	30	be	be	AUX
taxlaw-6842	74	31	efficient	efficient	ADJ
taxlaw-6842	74	32	,	,	PUNCT
taxlaw-6842	74	33	since	since	SCONJ
taxlaw-6842	74	34	efficiency	efficiency	NOUN
taxlaw-6842	74	35	can	can	AUX
taxlaw-6842	74	36	not	not	PART
taxlaw-6842	74	37	lawfully	lawfully	ADV
taxlaw-6842	74	38	be	be	AUX
taxlaw-6842	74	39	rewarded	reward	VERB
taxlaw-6842	74	40	.	.	PUNCT
taxlaw-6842	74	41	”	"	PUNCT
taxlaw-6842	74	42	)	)	PUNCT
taxlaw-6842	75	1	[	[	X
taxlaw-6842	75	2	hereinafter	hereinafter	NOUN
taxlaw-6842	75	3	“	"	PUNCT
taxlaw-6842	75	4	nonprofit	nonprofit	ADJ
taxlaw-6842	75	5	economy	economy	NOUN
taxlaw-6842	75	6	”	"	PUNCT
taxlaw-6842	75	7	]	]	PUNCT
taxlaw-6842	75	8	;	;	PUNCT
taxlaw-6842	75	9	dennis	dennis	PROPN
taxlaw-6842	75	10	r.	r.	PROPN
taxlaw-6842	75	11	young	young	PROPN
taxlaw-6842	75	12	,	,	PUNCT
taxlaw-6842	75	13	if	if	SCONJ
taxlaw-6842	75	14	not	not	PART
taxlaw-6842	75	15	for	for	ADP
taxlaw-6842	75	16	profit	profit	NOUN
taxlaw-6842	75	17	,	,	PUNCT
taxlaw-6842	75	18	for	for	ADP
taxlaw-6842	75	19	what	what	PRON
taxlaw-6842	75	20	?	?	PUNCT
taxlaw-6842	75	21	130	130	NUM
taxlaw-6842	75	22	(	(	PUNCT
taxlaw-6842	75	23	1983	1983	NUM
taxlaw-6842	75	24	)	)	PUNCT
taxlaw-6842	75	25	(	(	PUNCT
taxlaw-6842	75	26	“	"	PUNCT
taxlaw-6842	75	27	a	a	DET
taxlaw-6842	75	28	commonly	commonly	ADV
taxlaw-6842	75	29	held	hold	VERB
taxlaw-6842	75	30	view	view	NOUN
taxlaw-6842	75	31	is	be	AUX
taxlaw-6842	75	32	that	that	SCONJ
taxlaw-6842	75	33	nonprofits	nonprofit	NOUN
taxlaw-6842	75	34	maintain	maintain	VERB
taxlaw-6842	75	35	quality	quality	NOUN
taxlaw-6842	75	36	but	but	CCONJ
taxlaw-6842	75	37	produce	produce	VERB
taxlaw-6842	75	38	services	service	NOUN
taxlaw-6842	75	39	in	in	ADP
taxlaw-6842	75	40	a	a	DET
taxlaw-6842	75	41	relatively	relatively	ADV
taxlaw-6842	75	42	wasteful	wasteful	ADJ
taxlaw-6842	75	43	fashion	fashion	NOUN
taxlaw-6842	75	44	”	"	PUNCT
taxlaw-6842	75	45	)	)	PUNCT
taxlaw-6842	75	46	;	;	PUNCT
taxlaw-6842	75	47	i	i	PRON
taxlaw-6842	75	48	d.	d.	PROPN
taxlaw-6842	75	49	at	at	ADP
taxlaw-6842	75	50	129	129	NUM
taxlaw-6842	75	51	(	(	PUNCT
taxlaw-6842	75	52	attributing	attribute	VERB
taxlaw-6842	75	53	this	this	DET
taxlaw-6842	75	54	“	"	PUNCT
taxlaw-6842	75	55	sluggishness	sluggishness	NOUN
taxlaw-6842	75	56	”	"	PUNCT
taxlaw-6842	75	57	to	to	PART
taxlaw-6842	75	58	lack	lack	VERB
taxlaw-6842	75	59	of	of	ADP
taxlaw-6842	75	60	profit	profit	NOUN
taxlaw-6842	75	61	motive	motive	NOUN
taxlaw-6842	75	62	and	and	CCONJ
taxlaw-6842	75	63	capital	capital	NOUN
taxlaw-6842	75	64	constraints	constraint	NOUN
taxlaw-6842	75	65	)	)	PUNCT
taxlaw-6842	75	66	.	.	PUNCT
taxlaw-6842	76	1	2020	2020	NUM
taxlaw-6842	76	2	]	]	PUNCT
taxlaw-6842	76	3	enhancing	enhance	VERB
taxlaw-6842	76	4	efficiency	efficiency	NOUN
taxlaw-6842	76	5	at	at	ADP
taxlaw-6842	76	6	nonprofits	nonprofit	NOUN
taxlaw-6842	76	7	with	with	ADP
taxlaw-6842	76	8	analysis	analysis	NOUN
taxlaw-6842	76	9	and	and	CCONJ
taxlaw-6842	76	10	disclosure	disclosure	NOUN
taxlaw-6842	76	11	79	79	NUM
taxlaw-6842	76	12	success	success	NOUN
taxlaw-6842	76	13	is	be	AUX
taxlaw-6842	76	14	more	more	ADV
taxlaw-6842	76	15	difficult	difficult	ADJ
taxlaw-6842	76	16	at	at	ADP
taxlaw-6842	76	17	nonprofits	nonprofit	NOUN
taxlaw-6842	76	18	.	.	PUNCT
taxlaw-6842	77	1	instead	instead	ADV
taxlaw-6842	77	2	of	of	ADP
taxlaw-6842	77	3	tracking	track	VERB
taxlaw-6842	77	4	profitability	profitability	NOUN
taxlaw-6842	77	5	,	,	PUNCT
taxlaw-6842	77	6	nonprofits	nonprofit	NOUN
taxlaw-6842	77	7	depend	depend	VERB
taxlaw-6842	77	8	on	on	ADP
taxlaw-6842	77	9	metrics	metric	NOUN
taxlaw-6842	77	10	that	that	PRON
taxlaw-6842	77	11	are	be	AUX
taxlaw-6842	77	12	harder	hard	ADJ
taxlaw-6842	77	13	to	to	PART
taxlaw-6842	77	14	measure	measure	VERB
taxlaw-6842	77	15	and	and	CCONJ
taxlaw-6842	77	16	less	less	ADJ
taxlaw-6842	77	17	reliable.8	reliable.8	NOUN
taxlaw-6842	77	18	these	these	DET
taxlaw-6842	77	19	measurement	measurement	NOUN
taxlaw-6842	77	20	challenges	challenge	NOUN
taxlaw-6842	77	21	complicate	complicate	VERB
taxlaw-6842	77	22	the	the	DET
taxlaw-6842	77	23	efforts	effort	NOUN
taxlaw-6842	77	24	of	of	ADP
taxlaw-6842	77	25	even	even	ADV
taxlaw-6842	77	26	dedicated	dedicated	ADJ
taxlaw-6842	77	27	and	and	CCONJ
taxlaw-6842	77	28	competent	competent	ADJ
taxlaw-6842	77	29	managers	manager	NOUN
taxlaw-6842	77	30	to	to	PART
taxlaw-6842	77	31	operate	operate	VERB
taxlaw-6842	77	32	efficiently.9	efficiently.9	PROPN
taxlaw-6842	77	33	while	while	SCONJ
taxlaw-6842	77	34	this	this	DET
taxlaw-6842	77	35	information	information	NOUN
taxlaw-6842	77	36	problem	problem	NOUN
taxlaw-6842	77	37	is	be	AUX
taxlaw-6842	77	38	familiar,10	familiar,10	NOUN
taxlaw-6842	77	39	another	another	PRON
taxlaw-6842	77	40	has	have	AUX
taxlaw-6842	77	41	been	be	AUX
taxlaw-6842	77	42	largely	largely	ADV
taxlaw-6842	77	43	overlooked	overlook	VERB
taxlaw-6842	77	44	in	in	ADP
taxlaw-6842	77	45	the	the	DET
taxlaw-6842	77	46	literature	literature	NOUN
taxlaw-6842	77	47	:	:	PUNCT
taxlaw-6842	77	48	when	when	SCONJ
taxlaw-6842	77	49	success	success	NOUN
taxlaw-6842	77	50	is	be	AUX
taxlaw-6842	77	51	hard	hard	ADJ
taxlaw-6842	77	52	to	to	PART
taxlaw-6842	77	53	measure	measure	VERB
taxlaw-6842	77	54	,	,	PUNCT
taxlaw-6842	77	55	incompetence	incompetence	NOUN
taxlaw-6842	77	56	and	and	CCONJ
taxlaw-6842	77	57	self	self	NOUN
taxlaw-6842	77	58	-	-	PUNCT
taxlaw-6842	77	59	interested	interest	VERB
taxlaw-6842	77	60	practices	practice	NOUN
taxlaw-6842	77	61	are	be	AUX
taxlaw-6842	77	62	less	less	ADV
taxlaw-6842	77	63	visible	visible	ADJ
taxlaw-6842	77	64	,	,	PUNCT
taxlaw-6842	77	65	and	and	CCONJ
taxlaw-6842	77	66	thus	thus	ADV
taxlaw-6842	77	67	are	be	AUX
taxlaw-6842	77	68	harder	hard	ADJ
taxlaw-6842	77	69	to	to	PART
taxlaw-6842	77	70	stop	stop	VERB
taxlaw-6842	77	71	.	.	PUNCT
taxlaw-6842	78	1	for	for	ADP
taxlaw-6842	78	2	example	example	NOUN
taxlaw-6842	78	3	,	,	PUNCT
taxlaw-6842	78	4	if	if	SCONJ
taxlaw-6842	78	5	managers	manager	NOUN
taxlaw-6842	78	6	regularly	regularly	ADV
taxlaw-6842	78	7	overpay	overpay	VERB
taxlaw-6842	78	8	vendors	vendor	NOUN
taxlaw-6842	78	9	,	,	PUNCT
taxlaw-6842	78	10	the	the	DET
taxlaw-6842	78	11	consequence	consequence	NOUN
taxlaw-6842	78	12	at	at	ADP
taxlaw-6842	78	13	a	a	DET
taxlaw-6842	78	14	forprofit	forprofit	NOUN
taxlaw-6842	78	15	firm	firm	NOUN
taxlaw-6842	78	16	(	(	PUNCT
taxlaw-6842	78	17	lower	low	ADJ
taxlaw-6842	78	18	profits	profit	NOUN
taxlaw-6842	78	19	)	)	PUNCT
taxlaw-6842	78	20	is	be	AUX
taxlaw-6842	78	21	easier	easy	ADJ
taxlaw-6842	78	22	to	to	PART
taxlaw-6842	78	23	observe	observe	VERB
taxlaw-6842	78	24	than	than	ADP
taxlaw-6842	78	25	at	at	ADP
taxlaw-6842	78	26	a	a	DET
taxlaw-6842	78	27	nonprofit	nonprofit	ADJ
taxlaw-6842	78	28	(	(	PUNCT
taxlaw-6842	78	29	less	less	ADV
taxlaw-6842	78	30	effective	effective	ADJ
taxlaw-6842	78	31	service	service	NOUN
taxlaw-6842	78	32	for	for	ADP
taxlaw-6842	78	33	beneficiaries).11	beneficiaries).11	VERB
taxlaw-6842	78	34	second	second	ADJ
taxlaw-6842	78	35	,	,	PUNCT
taxlaw-6842	78	36	this	this	DET
taxlaw-6842	78	37	article	article	NOUN
taxlaw-6842	78	38	recommends	recommend	VERB
taxlaw-6842	78	39	a	a	DET
taxlaw-6842	78	40	response	response	NOUN
taxlaw-6842	78	41	to	to	ADP
taxlaw-6842	78	42	this	this	DET
taxlaw-6842	78	43	underappreciated	underappreciated	ADJ
taxlaw-6842	78	44	source	source	NOUN
taxlaw-6842	78	45	of	of	ADP
taxlaw-6842	78	46	inefficiency	inefficiency	NOUN
taxlaw-6842	78	47	:	:	PUNCT
taxlaw-6842	78	48	better	well	ADJ
taxlaw-6842	78	49	analysis	analysis	NOUN
taxlaw-6842	78	50	and	and	CCONJ
taxlaw-6842	78	51	disclosure	disclosure	NOUN
taxlaw-6842	78	52	as	as	ADP
taxlaw-6842	78	53	a	a	DET
taxlaw-6842	78	54	strategy	strategy	NOUN
taxlaw-6842	78	55	for	for	ADP
taxlaw-6842	78	56	organizational	organizational	ADJ
taxlaw-6842	78	57	change	change	NOUN
taxlaw-6842	78	58	.	.	PUNCT
taxlaw-6842	79	1	in	in	ADP
taxlaw-6842	79	2	principle	principle	NOUN
taxlaw-6842	79	3	,	,	PUNCT
taxlaw-6842	79	4	8	8	NUM
taxlaw-6842	79	5	see	see	VERB
taxlaw-6842	79	6	,	,	PUNCT
taxlaw-6842	79	7	e.g.	e.g.	ADV
taxlaw-6842	79	8	,	,	PUNCT
taxlaw-6842	79	9	mary	mary	PROPN
taxlaw-6842	79	10	kay	kay	PROPN
taxlaw-6842	79	11	gugerty	gugerty	PROPN
taxlaw-6842	79	12	&	&	CCONJ
taxlaw-6842	79	13	dean	dean	PROPN
taxlaw-6842	79	14	karlan	karlan	PROPN
taxlaw-6842	79	15	,	,	PUNCT
taxlaw-6842	79	16	the	the	DET
taxlaw-6842	79	17	goldilocks	goldilock	NOUN
taxlaw-6842	79	18	challenge	challenge	VERB
taxlaw-6842	79	19	viii	viii	NOUN
taxlaw-6842	79	20	(	(	PUNCT
taxlaw-6842	79	21	2018	2018	NUM
taxlaw-6842	79	22	)	)	PUNCT
taxlaw-6842	79	23	(	(	PUNCT
taxlaw-6842	79	24	“	"	PUNCT
taxlaw-6842	79	25	the	the	DET
taxlaw-6842	79	26	trend	trend	NOUN
taxlaw-6842	79	27	to	to	PART
taxlaw-6842	79	28	measure	measure	NOUN
taxlaw-6842	79	29	impact	impact	NOUN
taxlaw-6842	79	30	has	have	AUX
taxlaw-6842	79	31	brought	bring	VERB
taxlaw-6842	79	32	with	with	ADP
taxlaw-6842	79	33	it	it	PRON
taxlaw-6842	79	34	a	a	DET
taxlaw-6842	79	35	proliferation	proliferation	NOUN
taxlaw-6842	79	36	of	of	ADP
taxlaw-6842	79	37	poor	poor	ADJ
taxlaw-6842	79	38	methods	method	NOUN
taxlaw-6842	79	39	of	of	ADP
taxlaw-6842	79	40	doing	do	VERB
taxlaw-6842	79	41	so	so	ADV
taxlaw-6842	79	42	,	,	PUNCT
taxlaw-6842	79	43	resulting	result	VERB
taxlaw-6842	79	44	in	in	ADP
taxlaw-6842	79	45	organizations	organization	NOUN
taxlaw-6842	79	46	wasting	waste	VERB
taxlaw-6842	79	47	huge	huge	ADJ
taxlaw-6842	79	48	amounts	amount	NOUN
taxlaw-6842	79	49	of	of	ADP
taxlaw-6842	79	50	money	money	NOUN
taxlaw-6842	79	51	on	on	ADP
taxlaw-6842	79	52	‘	'	PUNCT
taxlaw-6842	79	53	bad	bad	ADJ
taxlaw-6842	79	54	impact	impact	NOUN
taxlaw-6842	79	55	evaluations	evaluation	NOUN
taxlaw-6842	79	56	’	'	PUNCT
taxlaw-6842	79	57	”	"	PUNCT
taxlaw-6842	79	58	)	)	PUNCT
taxlaw-6842	79	59	;	;	PUNCT
taxlaw-6842	79	60	burton	burton	PROPN
taxlaw-6842	79	61	a.	a.	PROPN
taxlaw-6842	79	62	weisbrod	weisbrod	PROPN
taxlaw-6842	79	63	,	,	PUNCT
taxlaw-6842	79	64	an	an	DET
taxlaw-6842	79	65	agenda	agenda	NOUN
taxlaw-6842	79	66	for	for	ADP
taxlaw-6842	79	67	quantitative	quantitative	ADJ
taxlaw-6842	79	68	evaluation	evaluation	NOUN
taxlaw-6842	79	69	of	of	ADP
taxlaw-6842	79	70	the	the	DET
taxlaw-6842	79	71	nonprofit	nonprofit	ADJ
taxlaw-6842	79	72	sector	sector	NOUN
taxlaw-6842	79	73	,	,	PUNCT
taxlaw-6842	79	74	in	in	ADP
taxlaw-6842	79	75	measuring	measure	VERB
taxlaw-6842	79	76	the	the	DET
taxlaw-6842	79	77	impact	impact	NOUN
taxlaw-6842	79	78	of	of	ADP
taxlaw-6842	79	79	the	the	DET
taxlaw-6842	79	80	nonprofit	nonprofit	ADJ
taxlaw-6842	79	81	sector	sector	NOUN
taxlaw-6842	79	82	(	(	PUNCT
taxlaw-6842	79	83	patrick	patrick	PROPN
taxlaw-6842	79	84	flynn	flynn	PROPN
taxlaw-6842	79	85	&	&	CCONJ
taxlaw-6842	79	86	virginia	virginia	PROPN
taxlaw-6842	79	87	a.	a.	PROPN
taxlaw-6842	79	88	hodgkinson	hodgkinson	PROPN
taxlaw-6842	79	89	ed	ed	PROPN
taxlaw-6842	79	90	.	.	PUNCT
taxlaw-6842	79	91	)	)	PUNCT
taxlaw-6842	79	92	274	274	NUM
taxlaw-6842	79	93	(	(	PUNCT
taxlaw-6842	79	94	2001	2001	NUM
taxlaw-6842	79	95	)	)	PUNCT
taxlaw-6842	80	1	[	[	X
taxlaw-6842	80	2	hereinafter	hereinafter	NOUN
taxlaw-6842	80	3	“	"	PUNCT
taxlaw-6842	80	4	measuring	measure	VERB
taxlaw-6842	80	5	impact	impact	NOUN
taxlaw-6842	80	6	”	"	PUNCT
taxlaw-6842	80	7	]	]	PUNCT
taxlaw-6842	80	8	(	(	PUNCT
taxlaw-6842	80	9	“	"	PUNCT
taxlaw-6842	80	10	if	if	SCONJ
taxlaw-6842	80	11	measuring	measure	VERB
taxlaw-6842	80	12	the	the	DET
taxlaw-6842	80	13	nonprofit	nonprofit	ADJ
taxlaw-6842	80	14	sector	sector	NOUN
taxlaw-6842	80	15	’s	’s	PART
taxlaw-6842	80	16	benefits	benefit	NOUN
taxlaw-6842	80	17	and	and	CCONJ
taxlaw-6842	80	18	costs	cost	NOUN
taxlaw-6842	80	19	,	,	PUNCT
taxlaw-6842	80	20	advantages	advantage	NOUN
taxlaw-6842	80	21	and	and	CCONJ
taxlaw-6842	80	22	disadvantages	disadvantage	NOUN
taxlaw-6842	80	23	is	be	AUX
taxlaw-6842	80	24	not	not	PART
taxlaw-6842	80	25	done	do	VERB
taxlaw-6842	80	26	well	well	ADV
taxlaw-6842	80	27	,	,	PUNCT
taxlaw-6842	80	28	it	it	PRON
taxlaw-6842	80	29	will	will	AUX
taxlaw-6842	80	30	likely	likely	ADV
taxlaw-6842	80	31	lead	lead	VERB
taxlaw-6842	80	32	to	to	ADP
taxlaw-6842	80	33	erroneous	erroneous	ADJ
taxlaw-6842	80	34	decisions	decision	NOUN
taxlaw-6842	80	35	.	.	PUNCT
taxlaw-6842	81	1	done	do	VERB
taxlaw-6842	81	2	well	well	ADV
taxlaw-6842	81	3	,	,	PUNCT
taxlaw-6842	81	4	it	it	PRON
taxlaw-6842	81	5	will	will	AUX
taxlaw-6842	81	6	likely	likely	ADV
taxlaw-6842	81	7	be	be	AUX
taxlaw-6842	81	8	expensive	expensive	ADJ
taxlaw-6842	81	9	and	and	CCONJ
taxlaw-6842	81	10	time	time	NOUN
taxlaw-6842	81	11	consuming	consume	VERB
taxlaw-6842	81	12	.	.	PUNCT
taxlaw-6842	81	13	”	"	PUNCT
taxlaw-6842	81	14	)	)	PUNCT
taxlaw-6842	82	1	[	[	X
taxlaw-6842	82	2	hereinafter	hereinafter	NOUN
taxlaw-6842	82	3	“	"	PUNCT
taxlaw-6842	82	4	quantitative	quantitative	ADJ
taxlaw-6842	82	5	evaluation	evaluation	NOUN
taxlaw-6842	82	6	”	"	PUNCT
taxlaw-6842	82	7	]	]	PUNCT
taxlaw-6842	82	8	.	.	PUNCT
taxlaw-6842	82	9	9	9	NUM
taxlaw-6842	82	10	see	see	VERB
taxlaw-6842	82	11	,	,	PUNCT
taxlaw-6842	82	12	e.g.	e.g.	ADV
taxlaw-6842	82	13	,	,	PUNCT
taxlaw-6842	82	14	raj	raj	PROPN
taxlaw-6842	82	15	kumar	kumar	PROPN
taxlaw-6842	82	16	,	,	PUNCT
taxlaw-6842	82	17	the	the	DET
taxlaw-6842	82	18	business	business	NOUN
taxlaw-6842	82	19	of	of	ADP
taxlaw-6842	82	20	changing	change	VERB
taxlaw-6842	82	21	the	the	DET
taxlaw-6842	82	22	world	world	NOUN
taxlaw-6842	82	23	59	59	NUM
taxlaw-6842	82	24	-	-	SYM
taxlaw-6842	82	25	60	60	NUM
taxlaw-6842	82	26	(	(	PUNCT
taxlaw-6842	82	27	2019	2019	NUM
taxlaw-6842	82	28	)	)	PUNCT
taxlaw-6842	82	29	(	(	PUNCT
taxlaw-6842	82	30	calling	call	VERB
taxlaw-6842	82	31	“	"	PUNCT
taxlaw-6842	82	32	a	a	DET
taxlaw-6842	82	33	set	set	NOUN
taxlaw-6842	82	34	of	of	ADP
taxlaw-6842	82	35	standard	standard	ADJ
taxlaw-6842	82	36	universal	universal	ADJ
taxlaw-6842	82	37	metrics	metric	NOUN
taxlaw-6842	82	38	that	that	PRON
taxlaw-6842	82	39	would	would	AUX
taxlaw-6842	82	40	allow	allow	VERB
taxlaw-6842	82	41	us	we	PRON
taxlaw-6842	82	42	to	to	PART
taxlaw-6842	82	43	make	make	VERB
taxlaw-6842	82	44	true	true	ADJ
taxlaw-6842	82	45	apples	apple	NOUN
taxlaw-6842	82	46	to	to	ADP
taxlaw-6842	82	47	apples	apple	NOUN
taxlaw-6842	82	48	comparisons	comparison	NOUN
taxlaw-6842	82	49	between	between	ADP
taxlaw-6842	82	50	different	different	ADJ
taxlaw-6842	82	51	kinds	kind	NOUN
taxlaw-6842	82	52	of	of	ADP
taxlaw-6842	82	53	organizations	organization	NOUN
taxlaw-6842	82	54	”	"	PUNCT
taxlaw-6842	82	55	the	the	DET
taxlaw-6842	82	56	“	"	PUNCT
taxlaw-6842	82	57	holy	holy	ADJ
taxlaw-6842	82	58	grail	grail	NOUN
taxlaw-6842	82	59	”	"	PUNCT
taxlaw-6842	82	60	because	because	SCONJ
taxlaw-6842	82	61	[	[	AUX
taxlaw-6842	82	62	w]e’re	w]e’re	ADV
taxlaw-6842	82	63	not	not	PART
taxlaw-6842	82	64	going	go	VERB
taxlaw-6842	82	65	to	to	PART
taxlaw-6842	82	66	find	find	VERB
taxlaw-6842	82	67	it	it	PRON
taxlaw-6842	82	68	”	"	PUNCT
taxlaw-6842	82	69	)	)	PUNCT
taxlaw-6842	82	70	;	;	PUNCT
taxlaw-6842	82	71	michael	michael	PROPN
taxlaw-6842	82	72	m.	m.	PROPN
taxlaw-6842	82	73	weinstein	weinstein	PROPN
taxlaw-6842	82	74	&	&	CCONJ
taxlaw-6842	82	75	ralph	ralph	PROPN
taxlaw-6842	82	76	m.	m.	PROPN
taxlaw-6842	82	77	bradburd	bradburd	PROPN
taxlaw-6842	82	78	,	,	PUNCT
taxlaw-6842	82	79	the	the	DET
taxlaw-6842	82	80	robin	robin	PROPN
taxlaw-6842	82	81	hood	hood	NOUN
taxlaw-6842	82	82	rules	rule	VERB
taxlaw-6842	82	83	for	for	ADP
taxlaw-6842	82	84	smart	smart	ADJ
taxlaw-6842	82	85	giving	give	VERB
taxlaw-6842	82	86	14	14	NUM
taxlaw-6842	82	87	(	(	PUNCT
taxlaw-6842	82	88	2013	2013	NUM
taxlaw-6842	82	89	)	)	PUNCT
taxlaw-6842	82	90	(	(	PUNCT
taxlaw-6842	82	91	evidence	evidence	NOUN
taxlaw-6842	82	92	of	of	ADP
taxlaw-6842	82	93	a	a	DET
taxlaw-6842	82	94	program	program	NOUN
taxlaw-6842	82	95	’s	’s	PART
taxlaw-6842	82	96	impact	impact	NOUN
taxlaw-6842	82	97	“	"	PUNCT
taxlaw-6842	82	98	can	can	AUX
taxlaw-6842	82	99	be	be	AUX
taxlaw-6842	82	100	incomplete	incomplete	ADJ
taxlaw-6842	82	101	,	,	PUNCT
taxlaw-6842	82	102	imprecise	imprecise	ADV
taxlaw-6842	82	103	,	,	PUNCT
taxlaw-6842	82	104	and	and	CCONJ
taxlaw-6842	82	105	sometimes	sometimes	ADV
taxlaw-6842	82	106	downright	downright	ADV
taxlaw-6842	82	107	atrocious	atrocious	ADJ
taxlaw-6842	82	108	.	.	PUNCT
taxlaw-6842	82	109	”	"	PUNCT
taxlaw-6842	82	110	)	)	PUNCT
taxlaw-6842	82	111	.	.	PUNCT
taxlaw-6842	83	1	10	10	NUM
taxlaw-6842	83	2	in	in	ADP
taxlaw-6842	83	3	the	the	DET
taxlaw-6842	83	4	literature	literature	NOUN
taxlaw-6842	83	5	,	,	PUNCT
taxlaw-6842	83	6	information	information	NOUN
taxlaw-6842	83	7	problems	problem	NOUN
taxlaw-6842	83	8	are	be	AUX
taxlaw-6842	83	9	invoked	invoke	VERB
taxlaw-6842	83	10	not	not	PART
taxlaw-6842	83	11	only	only	ADV
taxlaw-6842	83	12	to	to	PART
taxlaw-6842	83	13	show	show	VERB
taxlaw-6842	83	14	the	the	DET
taxlaw-6842	83	15	difficulties	difficulty	NOUN
taxlaw-6842	83	16	faced	face	VERB
taxlaw-6842	83	17	by	by	ADP
taxlaw-6842	83	18	even	even	ADV
taxlaw-6842	83	19	the	the	DET
taxlaw-6842	83	20	best	good	ADJ
taxlaw-6842	83	21	nonprofits	nonprofit	NOUN
taxlaw-6842	83	22	in	in	ADP
taxlaw-6842	83	23	measuring	measure	VERB
taxlaw-6842	83	24	impact	impact	NOUN
taxlaw-6842	83	25	,	,	PUNCT
taxlaw-6842	83	26	see	see	VERB
taxlaw-6842	83	27	supra	supra	PROPN
taxlaw-6842	83	28	note	note	PROPN
taxlaw-6842	83	29	8	8	NUM
taxlaw-6842	83	30	&	&	CCONJ
taxlaw-6842	83	31	9	9	NUM
taxlaw-6842	83	32	,	,	PUNCT
taxlaw-6842	83	33	but	but	CCONJ
taxlaw-6842	83	34	also	also	ADV
taxlaw-6842	83	35	in	in	ADP
taxlaw-6842	83	36	justifying	justify	VERB
taxlaw-6842	83	37	the	the	DET
taxlaw-6842	83	38	use	use	NOUN
taxlaw-6842	83	39	of	of	ADP
taxlaw-6842	83	40	the	the	DET
taxlaw-6842	83	41	nonprofit	nonprofit	ADJ
taxlaw-6842	83	42	form	form	NOUN
taxlaw-6842	83	43	.	.	PUNCT
taxlaw-6842	84	1	see	see	VERB
taxlaw-6842	84	2	,	,	PUNCT
taxlaw-6842	84	3	e.g.	e.g.	ADV
taxlaw-6842	84	4	,	,	PUNCT
taxlaw-6842	84	5	hansmann	hansmann	NOUN
taxlaw-6842	84	6	,	,	PUNCT
taxlaw-6842	84	7	nonprofit	nonprofit	ADJ
taxlaw-6842	84	8	enterprise	enterprise	NOUN
taxlaw-6842	84	9	,	,	PUNCT
taxlaw-6842	84	10	supra	supra	PROPN
taxlaw-6842	84	11	note	note	NOUN
taxlaw-6842	84	12	7	7	NUM
taxlaw-6842	84	13	,	,	PUNCT
taxlaw-6842	84	14	at	at	ADP
taxlaw-6842	84	15	843	843	NUM
taxlaw-6842	84	16	-	-	SYM
taxlaw-6842	84	17	44	44	NUM
taxlaw-6842	84	18	(	(	PUNCT
taxlaw-6842	84	19	“	"	PUNCT
taxlaw-6842	84	20	yet	yet	ADV
taxlaw-6842	84	21	occasionally	occasionally	ADV
taxlaw-6842	84	22	.	.	PUNCT
taxlaw-6842	84	23	.	.	PUNCT
taxlaw-6842	84	24	.	.	PUNCT
taxlaw-6842	85	1	consumers	consumer	NOUN
taxlaw-6842	85	2	may	may	AUX
taxlaw-6842	85	3	be	be	AUX
taxlaw-6842	85	4	incapable	incapable	ADJ
taxlaw-6842	85	5	of	of	ADP
taxlaw-6842	85	6	accurately	accurately	ADV
taxlaw-6842	85	7	evaluating	evaluate	VERB
taxlaw-6842	85	8	the	the	DET
taxlaw-6842	85	9	goods	good	NOUN
taxlaw-6842	85	10	promised	promise	VERB
taxlaw-6842	85	11	or	or	CCONJ
taxlaw-6842	85	12	delivered	deliver	VERB
taxlaw-6842	85	13	.	.	PUNCT
taxlaw-6842	85	14	.	.	PUNCT
taxlaw-6842	85	15	.	.	PUNCT
taxlaw-6842	86	1	.	.	PUNCT
taxlaw-6842	87	1	in	in	ADP
taxlaw-6842	87	2	situations	situation	NOUN
taxlaw-6842	87	3	of	of	ADP
taxlaw-6842	87	4	this	this	DET
taxlaw-6842	87	5	type	type	NOUN
taxlaw-6842	87	6	,	,	PUNCT
taxlaw-6842	87	7	consumers	consumer	NOUN
taxlaw-6842	87	8	might	might	AUX
taxlaw-6842	87	9	be	be	AUX
taxlaw-6842	87	10	considerably	considerably	ADV
taxlaw-6842	87	11	better	well	ADJ
taxlaw-6842	87	12	off	off	ADV
taxlaw-6842	87	13	if	if	SCONJ
taxlaw-6842	87	14	they	they	PRON
taxlaw-6842	87	15	deal	deal	VERB
taxlaw-6842	87	16	with	with	ADP
taxlaw-6842	87	17	nonprofit	nonprofit	ADJ
taxlaw-6842	87	18	producers	producer	NOUN
taxlaw-6842	87	19	”	"	PUNCT
taxlaw-6842	87	20	since	since	SCONJ
taxlaw-6842	87	21	nonprofits	nonprofit	NOUN
taxlaw-6842	87	22	“	"	PUNCT
taxlaw-6842	87	23	lac[k	lac[k	PROPN
taxlaw-6842	87	24	]	]	PUNCT
taxlaw-6842	87	25	the	the	DET
taxlaw-6842	87	26	incentive	incentive	NOUN
taxlaw-6842	87	27	to	to	PART
taxlaw-6842	87	28	[	[	AUX
taxlaw-6842	87	29	raise	raise	VERB
taxlaw-6842	87	30	prices	price	NOUN
taxlaw-6842	87	31	or	or	CCONJ
taxlaw-6842	87	32	cut	cut	VERB
taxlaw-6842	87	33	quality	quality	NOUN
taxlaw-6842	87	34	]	]	PUNCT
taxlaw-6842	87	35	because	because	SCONJ
taxlaw-6842	87	36	those	those	PRON
taxlaw-6842	87	37	in	in	ADP
taxlaw-6842	87	38	charge	charge	NOUN
taxlaw-6842	87	39	are	be	AUX
taxlaw-6842	87	40	barred	bar	VERB
taxlaw-6842	87	41	from	from	ADP
taxlaw-6842	87	42	taking	take	VERB
taxlaw-6842	87	43	home	home	ADV
taxlaw-6842	87	44	any	any	DET
taxlaw-6842	87	45	resulting	result	VERB
taxlaw-6842	87	46	profits	profit	NOUN
taxlaw-6842	87	47	”	"	PUNCT
taxlaw-6842	87	48	)	)	PUNCT
taxlaw-6842	87	49	.	.	PUNCT
taxlaw-6842	88	1	11	11	NUM
taxlaw-6842	88	2	a	a	DET
taxlaw-6842	88	3	few	few	ADJ
taxlaw-6842	88	4	commentators	commentator	NOUN
taxlaw-6842	88	5	have	have	AUX
taxlaw-6842	88	6	considered	consider	VERB
taxlaw-6842	88	7	how	how	SCONJ
taxlaw-6842	88	8	information	information	NOUN
taxlaw-6842	88	9	problems	problem	NOUN
taxlaw-6842	88	10	complicate	complicate	VERB
taxlaw-6842	88	11	efforts	effort	NOUN
taxlaw-6842	88	12	to	to	PART
taxlaw-6842	88	13	monitor	monitor	VERB
taxlaw-6842	88	14	nonprofit	nonprofit	ADJ
taxlaw-6842	88	15	managers	manager	NOUN
taxlaw-6842	88	16	,	,	PUNCT
taxlaw-6842	88	17	but	but	CCONJ
taxlaw-6842	88	18	have	have	AUX
taxlaw-6842	88	19	deemed	deem	VERB
taxlaw-6842	88	20	these	these	DET
taxlaw-6842	88	21	problems	problem	NOUN
taxlaw-6842	88	22	to	to	PART
taxlaw-6842	88	23	be	be	AUX
taxlaw-6842	88	24	either	either	CCONJ
taxlaw-6842	88	25	less	less	ADV
taxlaw-6842	88	26	important	important	ADJ
taxlaw-6842	88	27	than	than	SCONJ
taxlaw-6842	88	28	the	the	DET
taxlaw-6842	88	29	incentive	incentive	NOUN
taxlaw-6842	88	30	problems	problem	NOUN
taxlaw-6842	88	31	emphasized	emphasize	VERB
taxlaw-6842	88	32	in	in	ADP
taxlaw-6842	88	33	the	the	DET
taxlaw-6842	88	34	literature	literature	NOUN
taxlaw-6842	88	35	or	or	CCONJ
taxlaw-6842	88	36	a	a	DET
taxlaw-6842	88	37	consequence	consequence	NOUN
taxlaw-6842	88	38	of	of	ADP
taxlaw-6842	88	39	them	they	PRON
taxlaw-6842	88	40	.	.	PUNCT
taxlaw-6842	89	1	see	see	VERB
taxlaw-6842	89	2	geoffrey	geoffrey	PROPN
taxlaw-6842	89	3	a.	a.	PROPN
taxlaw-6842	89	4	manne	manne	PROPN
taxlaw-6842	89	5	,	,	PUNCT
taxlaw-6842	89	6	agency	agency	NOUN
taxlaw-6842	89	7	costs	cost	NOUN
taxlaw-6842	89	8	and	and	CCONJ
taxlaw-6842	89	9	the	the	DET
taxlaw-6842	89	10	oversight	oversight	NOUN
taxlaw-6842	89	11	of	of	ADP
taxlaw-6842	89	12	charitable	charitable	ADJ
taxlaw-6842	89	13	organizations	organization	NOUN
taxlaw-6842	89	14	,	,	PUNCT
taxlaw-6842	89	15	1999	1999	NUM
taxlaw-6842	89	16	wisc	wisc	PROPN
taxlaw-6842	89	17	.	.	PUNCT
taxlaw-6842	90	1	l.	l.	PROPN
taxlaw-6842	90	2	rev	rev	PROPN
taxlaw-6842	90	3	.	.	PROPN
taxlaw-6842	90	4	227	227	NUM
taxlaw-6842	90	5	,	,	PUNCT
taxlaw-6842	90	6	227	227	NUM
taxlaw-6842	90	7	,	,	PUNCT
taxlaw-6842	90	8	268	268	NUM
taxlaw-6842	90	9	(	(	PUNCT
taxlaw-6842	90	10	1999	1999	NUM
taxlaw-6842	90	11	)	)	PUNCT
taxlaw-6842	90	12	(	(	PUNCT
taxlaw-6842	90	13	noting	note	VERB
taxlaw-6842	90	14	that	that	SCONJ
taxlaw-6842	90	15	“	"	PUNCT
taxlaw-6842	90	16	charitable	charitable	ADJ
taxlaw-6842	90	17	goals	goal	NOUN
taxlaw-6842	90	18	are	be	AUX
taxlaw-6842	90	19	ambiguous	ambiguous	ADJ
taxlaw-6842	90	20	,	,	PUNCT
taxlaw-6842	90	21	or	or	CCONJ
taxlaw-6842	90	22	,	,	PUNCT
taxlaw-6842	90	23	at	at	ADP
taxlaw-6842	90	24	least	least	ADJ
taxlaw-6842	90	25	,	,	PUNCT
taxlaw-6842	90	26	difficult	difficult	ADJ
taxlaw-6842	90	27	to	to	PART
taxlaw-6842	90	28	quantify	quantify	VERB
taxlaw-6842	90	29	”	"	PUNCT
taxlaw-6842	90	30	and	and	CCONJ
taxlaw-6842	90	31	“	"	PUNCT
taxlaw-6842	90	32	there	there	PRON
taxlaw-6842	90	33	is	be	VERB
taxlaw-6842	90	34	no	no	DET
taxlaw-6842	90	35	easy	easy	ADJ
taxlaw-6842	90	36	mechanism	mechanism	NOUN
taxlaw-6842	90	37	by	by	ADP
taxlaw-6842	90	38	which	which	PRON
taxlaw-6842	90	39	to	to	PART
taxlaw-6842	90	40	monitor	monitor	VERB
taxlaw-6842	90	41	the	the	DET
taxlaw-6842	90	42	efficacy	efficacy	NOUN
taxlaw-6842	90	43	of	of	ADP
taxlaw-6842	90	44	the	the	DET
taxlaw-6842	90	45	nonprofit	nonprofit	NOUN
taxlaw-6842	90	46	’s	’s	PART
taxlaw-6842	90	47	activities	activity	NOUN
taxlaw-6842	90	48	,	,	PUNCT
taxlaw-6842	90	49	”	"	PUNCT
taxlaw-6842	90	50	but	but	CCONJ
taxlaw-6842	90	51	still	still	ADV
taxlaw-6842	90	52	referring	refer	VERB
taxlaw-6842	90	53	to	to	ADP
taxlaw-6842	90	54	“	"	PUNCT
taxlaw-6842	90	55	the	the	DET
taxlaw-6842	90	56	absence	absence	NOUN
taxlaw-6842	90	57	of	of	ADP
taxlaw-6842	90	58	residual	residual	ADJ
taxlaw-6842	90	59	claimants	claimant	NOUN
taxlaw-6842	90	60	”	"	PUNCT
taxlaw-6842	90	61	as	as	ADP
taxlaw-6842	90	62	“	"	PUNCT
taxlaw-6842	90	63	the	the	DET
taxlaw-6842	90	64	primary	primary	ADJ
taxlaw-6842	90	65	problem	problem	NOUN
taxlaw-6842	90	66	inherent	inherent	ADJ
taxlaw-6842	90	67	in	in	ADP
taxlaw-6842	90	68	the	the	DET
taxlaw-6842	90	69	nonprofit	nonprofit	ADJ
taxlaw-6842	90	70	form	form	NOUN
taxlaw-6842	90	71	”	"	PUNCT
taxlaw-6842	90	72	)	)	PUNCT
taxlaw-6842	90	73	;	;	PUNCT
taxlaw-6842	90	74	aseem	aseem	PROPN
taxlaw-6842	90	75	prakash	prakash	PROPN
taxlaw-6842	90	76	&	&	CCONJ
taxlaw-6842	90	77	mary	mary	PROPN
taxlaw-6842	90	78	kay	kay	PROPN
taxlaw-6842	90	79	gugerty	gugerty	PROPN
taxlaw-6842	90	80	,	,	PUNCT
taxlaw-6842	90	81	trust	trust	NOUN
taxlaw-6842	90	82	but	but	CCONJ
taxlaw-6842	90	83	verify	verify	VERB
taxlaw-6842	90	84	?	?	PUNCT
taxlaw-6842	91	1	voluntary	voluntary	ADJ
taxlaw-6842	91	2	regulation	regulation	NOUN
taxlaw-6842	91	3	programs	program	NOUN
taxlaw-6842	91	4	in	in	ADP
taxlaw-6842	91	5	the	the	DET
taxlaw-6842	91	6	nonprofit	nonprofit	ADJ
taxlaw-6842	91	7	sector	sector	NOUN
taxlaw-6842	91	8	,	,	PUNCT
taxlaw-6842	91	9	4	4	NUM
taxlaw-6842	91	10	regulation	regulation	NOUN
taxlaw-6842	91	11	&	&	CCONJ
taxlaw-6842	91	12	governance	governance	NOUN
taxlaw-6842	91	13	22	22	NUM
taxlaw-6842	91	14	,	,	PUNCT
taxlaw-6842	91	15	25	25	NUM
taxlaw-6842	91	16	-	-	SYM
taxlaw-6842	91	17	26	26	NUM
taxlaw-6842	91	18	(	(	PUNCT
taxlaw-6842	91	19	2010	2010	NUM
taxlaw-6842	91	20	)	)	PUNCT
taxlaw-6842	91	21	(	(	PUNCT
taxlaw-6842	91	22	observing	observe	VERB
taxlaw-6842	91	23	that	that	SCONJ
taxlaw-6842	91	24	information	information	NOUN
taxlaw-6842	91	25	asymmetries	asymmetry	NOUN
taxlaw-6842	91	26	are	be	AUX
taxlaw-6842	91	27	“	"	PUNCT
taxlaw-6842	91	28	particularly	particularly	ADV
taxlaw-6842	91	29	acute	acute	ADJ
taxlaw-6842	91	30	”	"	PUNCT
taxlaw-6842	91	31	at	at	ADP
taxlaw-6842	91	32	nonprofits	nonprofit	NOUN
taxlaw-6842	91	33	and	and	CCONJ
taxlaw-6842	91	34	offering	offer	VERB
taxlaw-6842	91	35	incentive	incentive	NOUN
taxlaw-6842	91	36	-	-	PUNCT
taxlaw-6842	91	37	based	base	VERB
taxlaw-6842	91	38	explanations	explanation	NOUN
taxlaw-6842	91	39	,	,	PUNCT
taxlaw-6842	91	40	including	include	VERB
taxlaw-6842	91	41	the	the	DET
taxlaw-6842	91	42	lack	lack	NOUN
taxlaw-6842	91	43	of	of	ADP
taxlaw-6842	91	44	“	"	PUNCT
taxlaw-6842	91	45	residual	residual	ADJ
taxlaw-6842	91	46	claimants	claimant	NOUN
taxlaw-6842	91	47	with	with	ADP
taxlaw-6842	91	48	private	private	ADJ
taxlaw-6842	91	49	incentives	incentive	NOUN
taxlaw-6842	91	50	to	to	PART
taxlaw-6842	91	51	monitor	monitor	VERB
taxlaw-6842	91	52	,	,	PUNCT
taxlaw-6842	91	53	”	"	PUNCT
taxlaw-6842	91	54	as	as	ADV
taxlaw-6842	91	55	well	well	ADV
taxlaw-6842	91	56	as	as	ADP
taxlaw-6842	91	57	“	"	PUNCT
taxlaw-6842	91	58	the	the	DET
taxlaw-6842	91	59	absence	absence	NOUN
taxlaw-6842	91	60	of	of	ADP
taxlaw-6842	91	61	a	a	DET
taxlaw-6842	91	62	merger	merger	NOUN
taxlaw-6842	91	63	and	and	CCONJ
taxlaw-6842	91	64	acquisitions	acquisition	NOUN
taxlaw-6842	91	65	market	market	NOUN
taxlaw-6842	91	66	in	in	ADP
taxlaw-6842	91	67	the	the	DET
taxlaw-6842	91	68	nonprofit	nonprofit	ADJ
taxlaw-6842	91	69	sector	sector	NOUN
taxlaw-6842	91	70	[	[	X
taxlaw-6842	91	71	which	which	PRON
taxlaw-6842	91	72	]	]	PUNCT
taxlaw-6842	91	73	further	far	ADV
taxlaw-6842	91	74	reduces	reduce	VERB
taxlaw-6842	91	75	incentives	incentive	NOUN
taxlaw-6842	91	76	”	"	PUNCT
taxlaw-6842	91	77	)	)	PUNCT
taxlaw-6842	91	78	.	.	PUNCT
taxlaw-6842	92	1	george	george	PROPN
taxlaw-6842	92	2	triantis	triantis	PROPN
taxlaw-6842	92	3	has	have	AUX
taxlaw-6842	92	4	also	also	ADV
taxlaw-6842	92	5	observed	observe	VERB
taxlaw-6842	92	6	that	that	SCONJ
taxlaw-6842	92	7	information	information	NOUN
taxlaw-6842	92	8	asymmetry	asymmetry	NOUN
taxlaw-6842	92	9	can	can	AUX
taxlaw-6842	92	10	exacerbate	exacerbate	VERB
taxlaw-6842	92	11	nonprofit	nonprofit	ADJ
taxlaw-6842	92	12	agency	agency	NOUN
taxlaw-6842	92	13	costs	cost	NOUN
taxlaw-6842	92	14	,	,	PUNCT
taxlaw-6842	92	15	but	but	CCONJ
taxlaw-6842	92	16	in	in	ADP
taxlaw-6842	92	17	a	a	DET
taxlaw-6842	92	18	somewhat	somewhat	ADV
taxlaw-6842	92	19	different	different	ADJ
taxlaw-6842	92	20	context	context	NOUN
taxlaw-6842	92	21	.	.	PUNCT
taxlaw-6842	93	1	in	in	ADP
taxlaw-6842	93	2	analyzing	analyze	VERB
taxlaw-6842	93	3	when	when	SCONJ
taxlaw-6842	93	4	for	for	ADP
taxlaw-6842	93	5	-	-	PUNCT
taxlaw-6842	93	6	profit	profit	NOUN
taxlaw-6842	93	7	and	and	CCONJ
taxlaw-6842	93	8	nonprofit	nonprofit	ADJ
taxlaw-6842	93	9	firms	firm	NOUN
taxlaw-6842	93	10	should	should	AUX
taxlaw-6842	93	11	segregate	segregate	VERB
taxlaw-6842	93	12	assets	asset	NOUN
taxlaw-6842	93	13	(	(	PUNCT
taxlaw-6842	93	14	e.g.	e.g.	ADV
taxlaw-6842	93	15	,	,	PUNCT
taxlaw-6842	93	16	with	with	ADP
taxlaw-6842	93	17	separate	separate	ADJ
taxlaw-6842	93	18	entities	entity	NOUN
taxlaw-6842	93	19	,	,	PUNCT
taxlaw-6842	93	20	security	security	NOUN
taxlaw-6842	93	21	interests	interest	NOUN
taxlaw-6842	93	22	,	,	PUNCT
taxlaw-6842	93	23	or	or	CCONJ
taxlaw-6842	93	24	restricted	restrict	VERB
taxlaw-6842	93	25	donations	donation	NOUN
taxlaw-6842	93	26	)	)	PUNCT
taxlaw-6842	93	27	,	,	PUNCT
taxlaw-6842	93	28	triantis	triantis	PROPN
taxlaw-6842	93	29	argues	argue	VERB
taxlaw-6842	93	30	that	that	SCONJ
taxlaw-6842	93	31	asset	asset	NOUN
taxlaw-6842	93	32	segregation	segregation	NOUN
taxlaw-6842	93	33	can	can	AUX
taxlaw-6842	93	34	limit	limit	VERB
taxlaw-6842	93	35	agency	agency	NOUN
taxlaw-6842	93	36	costs	cost	NOUN
taxlaw-6842	93	37	,	,	PUNCT
taxlaw-6842	93	38	but	but	CCONJ
taxlaw-6842	93	39	at	at	ADP
taxlaw-6842	93	40	the	the	DET
taxlaw-6842	93	41	cost	cost	NOUN
taxlaw-6842	93	42	of	of	ADP
taxlaw-6842	93	43	keeping	keep	VERB
taxlaw-6842	93	44	managers	manager	NOUN
taxlaw-6842	93	45	from	from	ADP
taxlaw-6842	93	46	responding	respond	VERB
taxlaw-6842	93	47	to	to	ADP
taxlaw-6842	93	48	new	new	ADJ
taxlaw-6842	93	49	information	information	NOUN
taxlaw-6842	93	50	.	.	PUNCT
taxlaw-6842	94	1	triantis	triantis	PROPN
taxlaw-6842	94	2	considers	consider	VERB
taxlaw-6842	94	3	this	this	DET
taxlaw-6842	94	4	tradeoff	tradeoff	NOUN
taxlaw-6842	94	5	to	to	PART
taxlaw-6842	94	6	be	be	AUX
taxlaw-6842	94	7	especially	especially	ADV
taxlaw-6842	94	8	stark	stark	ADJ
taxlaw-6842	94	9	at	at	ADP
taxlaw-6842	94	10	nonprofits	nonprofit	NOUN
taxlaw-6842	94	11	:	:	PUNCT
taxlaw-6842	94	12	on	on	ADP
taxlaw-6842	94	13	the	the	DET
taxlaw-6842	94	14	one	one	NUM
taxlaw-6842	94	15	hand	hand	NOUN
taxlaw-6842	94	16	,	,	PUNCT
taxlaw-6842	94	17	managers	manager	NOUN
taxlaw-6842	94	18	have	have	VERB
taxlaw-6842	94	19	a	a	DET
taxlaw-6842	94	20	greater	great	ADJ
taxlaw-6842	94	21	need	need	NOUN
taxlaw-6842	94	22	to	to	PART
taxlaw-6842	94	23	reallocate	reallocate	VERB
taxlaw-6842	94	24	resources	resource	NOUN
taxlaw-6842	94	25	,	,	PUNCT
taxlaw-6842	94	26	since	since	SCONJ
taxlaw-6842	94	27	they	they	PRON
taxlaw-6842	94	28	face	face	VERB
taxlaw-6842	94	29	greater	great	ADJ
taxlaw-6842	94	30	challenges	challenge	NOUN
taxlaw-6842	94	31	in	in	ADP
taxlaw-6842	94	32	demonstrating	demonstrate	VERB
taxlaw-6842	94	33	the	the	DET
taxlaw-6842	94	34	value	value	NOUN
taxlaw-6842	94	35	of	of	ADP
taxlaw-6842	94	36	charitable	charitable	ADJ
taxlaw-6842	94	37	opportunities	opportunity	NOUN
taxlaw-6842	94	38	to	to	ADP
taxlaw-6842	94	39	outsiders	outsider	NOUN
taxlaw-6842	94	40	;	;	PUNCT
taxlaw-6842	94	41	on	on	ADP
taxlaw-6842	94	42	the	the	DET
taxlaw-6842	94	43	other	other	ADJ
taxlaw-6842	94	44	hand	hand	NOUN
taxlaw-6842	94	45	,	,	PUNCT
taxlaw-6842	94	46	these	these	DET
taxlaw-6842	94	47	same	same	ADJ
taxlaw-6842	94	48	challenges	challenge	NOUN
taxlaw-6842	94	49	exacerbate	exacerbate	VERB
taxlaw-6842	94	50	agency	agency	NOUN
taxlaw-6842	94	51	costs	cost	NOUN
taxlaw-6842	94	52	.	.	PUNCT
taxlaw-6842	95	1	george	george	PROPN
taxlaw-6842	95	2	g.	g.	PROPN
taxlaw-6842	95	3	triantis	triantis	PROPN
taxlaw-6842	95	4	,	,	PUNCT
taxlaw-6842	95	5	organizations	organization	NOUN
taxlaw-6842	95	6	as	as	ADP
taxlaw-6842	95	7	internal	internal	ADJ
taxlaw-6842	95	8	capital	capital	NOUN
taxlaw-6842	95	9	markets	market	NOUN
taxlaw-6842	95	10	:	:	PUNCT
taxlaw-6842	95	11	the	the	DET
taxlaw-6842	95	12	legal	legal	ADJ
taxlaw-6842	95	13	boundaries	boundary	NOUN
taxlaw-6842	95	14	of	of	ADP
taxlaw-6842	95	15	firms	firm	NOUN
taxlaw-6842	95	16	,	,	PUNCT
taxlaw-6842	95	17	collateral	collateral	NOUN
taxlaw-6842	95	18	,	,	PUNCT
taxlaw-6842	95	19	and	and	CCONJ
taxlaw-6842	95	20	trusts	trust	VERB
taxlaw-6842	95	21	in	in	ADP
taxlaw-6842	95	22	commercial	commercial	ADJ
taxlaw-6842	95	23	and	and	CCONJ
taxlaw-6842	95	24	charitable	charitable	ADJ
taxlaw-6842	95	25	enterprises	enterprise	NOUN
taxlaw-6842	95	26	,	,	PUNCT
taxlaw-6842	95	27	117	117	NUM
taxlaw-6842	95	28	harv	harv	NOUN
taxlaw-6842	95	29	.	.	PUNCT
taxlaw-6842	96	1	l.	l.	PROPN
taxlaw-6842	96	2	rev	rev	PROPN
taxlaw-6842	96	3	.	.	PROPN
taxlaw-6842	96	4	1102	1102	NUM
taxlaw-6842	96	5	,	,	PUNCT
taxlaw-6842	96	6	1147	1147	NUM
taxlaw-6842	96	7	(	(	PUNCT
taxlaw-6842	96	8	2004	2004	NUM
taxlaw-6842	96	9	)	)	PUNCT
taxlaw-6842	96	10	(	(	PUNCT
taxlaw-6842	96	11	“	"	PUNCT
taxlaw-6842	96	12	information	information	NOUN
taxlaw-6842	96	13	asymmetry	asymmetry	NOUN
taxlaw-6842	96	14	is	be	AUX
taxlaw-6842	96	15	a	a	DET
taxlaw-6842	96	16	greater	great	ADJ
taxlaw-6842	96	17	obstacle	obstacle	NOUN
taxlaw-6842	96	18	to	to	ADP
taxlaw-6842	96	19	external	external	ADJ
taxlaw-6842	96	20	finance	finance	NOUN
taxlaw-6842	96	21	in	in	ADP
taxlaw-6842	96	22	the	the	DET
taxlaw-6842	96	23	charitable	charitable	ADJ
taxlaw-6842	96	24	sector	sector	NOUN
taxlaw-6842	96	25	than	than	SCONJ
taxlaw-6842	96	26	it	it	PRON
taxlaw-6842	96	27	is	be	AUX
taxlaw-6842	96	28	in	in	ADP
taxlaw-6842	96	29	the	the	DET
taxlaw-6842	96	30	commercial	commercial	ADJ
taxlaw-6842	96	31	sector	sector	NOUN
taxlaw-6842	96	32	,	,	PUNCT
taxlaw-6842	96	33	”	"	PUNCT
taxlaw-6842	96	34	but	but	CCONJ
taxlaw-6842	96	35	information	information	NOUN
taxlaw-6842	96	36	asymmetry	asymmetry	NOUN
taxlaw-6842	96	37	“	"	PUNCT
taxlaw-6842	96	38	also	also	ADV
taxlaw-6842	96	39	makes	make	VERB
taxlaw-6842	96	40	agency	agency	NOUN
taxlaw-6842	96	41	costs	cost	NOUN
taxlaw-6842	96	42	less	less	ADV
taxlaw-6842	96	43	tractable	tractable	ADJ
taxlaw-6842	96	44	”	"	PUNCT
taxlaw-6842	96	45	)	)	PUNCT
taxlaw-6842	96	46	.	.	PUNCT
taxlaw-6842	97	1	[	[	X
taxlaw-6842	97	2	vol	vol	NOUN
taxlaw-6842	97	3	.	.	PROPN
taxlaw-6842	97	4	11.2	11.2	NUM
taxlaw-6842	97	5	columbia	columbia	PROPN
taxlaw-6842	97	6	journal	journal	PROPN
taxlaw-6842	97	7	of	of	ADP
taxlaw-6842	97	8	tax	tax	NOUN
taxlaw-6842	97	9	law	law	NOUN
taxlaw-6842	97	10	80	80	NUM
taxlaw-6842	97	11	nonprofits	nonprofit	NOUN
taxlaw-6842	97	12	are	be	AUX
taxlaw-6842	97	13	supposed	suppose	VERB
taxlaw-6842	97	14	to	to	PART
taxlaw-6842	97	15	maximize	maximize	VERB
taxlaw-6842	97	16	social	social	ADJ
taxlaw-6842	97	17	return	return	NOUN
taxlaw-6842	97	18	,	,	PUNCT
taxlaw-6842	97	19	but	but	CCONJ
taxlaw-6842	97	20	how	how	SCONJ
taxlaw-6842	97	21	can	can	AUX
taxlaw-6842	97	22	they	they	PRON
taxlaw-6842	97	23	operationalize	operationalize	VERB
taxlaw-6842	97	24	this	this	DET
taxlaw-6842	97	25	abstract	abstract	ADJ
taxlaw-6842	97	26	principle	principle	NOUN
taxlaw-6842	97	27	?	?	PUNCT
taxlaw-6842	98	1	to	to	PART
taxlaw-6842	98	2	help	help	VERB
taxlaw-6842	98	3	them	they	PRON
taxlaw-6842	98	4	do	do	VERB
taxlaw-6842	98	5	so	so	ADV
taxlaw-6842	98	6	,	,	PUNCT
taxlaw-6842	98	7	this	this	DET
taxlaw-6842	98	8	article	article	NOUN
taxlaw-6842	98	9	recommends	recommend	VERB
taxlaw-6842	98	10	three	three	NUM
taxlaw-6842	98	11	questions	question	NOUN
taxlaw-6842	98	12	that	that	PRON
taxlaw-6842	98	13	nonprofits	nonprofit	NOUN
taxlaw-6842	98	14	should	should	AUX
taxlaw-6842	98	15	answer	answer	VERB
taxlaw-6842	98	16	every	every	DET
taxlaw-6842	98	17	year	year	NOUN
taxlaw-6842	98	18	:	:	PUNCT
taxlaw-6842	98	19	first	first	ADJ
taxlaw-6842	98	20	,	,	PUNCT
taxlaw-6842	98	21	how	how	SCONJ
taxlaw-6842	98	22	important	important	ADJ
taxlaw-6842	98	23	are	be	AUX
taxlaw-6842	98	24	the	the	DET
taxlaw-6842	98	25	challenges	challenge	NOUN
taxlaw-6842	98	26	the	the	DET
taxlaw-6842	98	27	nonprofit	nonprofit	NOUN
taxlaw-6842	98	28	is	be	AUX
taxlaw-6842	98	29	trying	try	VERB
taxlaw-6842	98	30	to	to	PART
taxlaw-6842	98	31	address	address	VERB
taxlaw-6842	98	32	?	?	PUNCT
taxlaw-6842	98	33	;	;	PUNCT
taxlaw-6842	98	34	second	second	X
taxlaw-6842	98	35	,	,	PUNCT
taxlaw-6842	98	36	how	how	SCONJ
taxlaw-6842	98	37	effective	effective	ADJ
taxlaw-6842	98	38	are	be	AUX
taxlaw-6842	98	39	the	the	DET
taxlaw-6842	98	40	nonprofit	nonprofit	PROPN
taxlaw-6842	98	41	’s	’s	PART
taxlaw-6842	98	42	responses	response	NOUN
taxlaw-6842	98	43	to	to	ADP
taxlaw-6842	98	44	these	these	DET
taxlaw-6842	98	45	challenges	challenge	NOUN
taxlaw-6842	98	46	?	?	PUNCT
taxlaw-6842	99	1	;	;	PUNCT
taxlaw-6842	99	2	and	and	CCONJ
taxlaw-6842	99	3	third	third	ADJ
taxlaw-6842	99	4	,	,	PUNCT
taxlaw-6842	99	5	is	be	AUX
taxlaw-6842	99	6	the	the	DET
taxlaw-6842	99	7	nonprofit	nonprofit	ADJ
taxlaw-6842	99	8	the	the	DET
taxlaw-6842	99	9	right	right	ADJ
taxlaw-6842	99	10	organization	organization	NOUN
taxlaw-6842	99	11	to	to	PART
taxlaw-6842	99	12	respond	respond	VERB
taxlaw-6842	99	13	to	to	ADP
taxlaw-6842	99	14	these	these	DET
taxlaw-6842	99	15	challenges	challenge	NOUN
taxlaw-6842	99	16	?	?	PUNCT
taxlaw-6842	100	1	these	these	DET
taxlaw-6842	100	2	questions	question	NOUN
taxlaw-6842	100	3	press	press	VERB
taxlaw-6842	100	4	nonprofit	nonprofit	ADJ
taxlaw-6842	100	5	managers	manager	NOUN
taxlaw-6842	100	6	and	and	CCONJ
taxlaw-6842	100	7	boards	board	NOUN
taxlaw-6842	100	8	to	to	PART
taxlaw-6842	100	9	be	be	AUX
taxlaw-6842	100	10	more	more	ADV
taxlaw-6842	100	11	explicit	explicit	ADJ
taxlaw-6842	100	12	about	about	ADP
taxlaw-6842	100	13	priorities	priority	NOUN
taxlaw-6842	100	14	,	,	PUNCT
taxlaw-6842	100	15	monitor	monitor	VERB
taxlaw-6842	100	16	progress	progress	NOUN
taxlaw-6842	100	17	,	,	PUNCT
taxlaw-6842	100	18	improve	improve	VERB
taxlaw-6842	100	19	and	and	CCONJ
taxlaw-6842	100	20	expand	expand	VERB
taxlaw-6842	100	21	high	high	ADJ
taxlaw-6842	100	22	-	-	PUNCT
taxlaw-6842	100	23	value	value	NOUN
taxlaw-6842	100	24	programs	program	NOUN
taxlaw-6842	100	25	,	,	PUNCT
taxlaw-6842	100	26	and	and	CCONJ
taxlaw-6842	100	27	fix	fix	VERB
taxlaw-6842	100	28	or	or	CCONJ
taxlaw-6842	100	29	shut	shut	VERB
taxlaw-6842	100	30	down	down	ADP
taxlaw-6842	100	31	ineffective	ineffective	ADJ
taxlaw-6842	100	32	ones	one	NOUN
taxlaw-6842	100	33	.	.	PUNCT
taxlaw-6842	101	1	this	this	DET
taxlaw-6842	101	2	article	article	NOUN
taxlaw-6842	101	3	also	also	ADV
taxlaw-6842	101	4	recommends	recommend	VERB
taxlaw-6842	101	5	that	that	SCONJ
taxlaw-6842	101	6	nonprofits	nonprofit	NOUN
taxlaw-6842	101	7	should	should	AUX
taxlaw-6842	101	8	disclose	disclose	VERB
taxlaw-6842	101	9	this	this	DET
taxlaw-6842	101	10	analysis	analysis	NOUN
taxlaw-6842	101	11	to	to	ADP
taxlaw-6842	101	12	the	the	DET
taxlaw-6842	101	13	public	public	NOUN
taxlaw-6842	101	14	,	,	PUNCT
taxlaw-6842	101	15	even	even	ADV
taxlaw-6842	101	16	though	though	SCONJ
taxlaw-6842	101	17	current	current	ADJ
taxlaw-6842	101	18	law	law	NOUN
taxlaw-6842	101	19	does	do	AUX
taxlaw-6842	101	20	not	not	PART
taxlaw-6842	101	21	require	require	VERB
taxlaw-6842	101	22	them	they	PRON
taxlaw-6842	101	23	to	to	PART
taxlaw-6842	101	24	do	do	VERB
taxlaw-6842	101	25	so	so	ADV
taxlaw-6842	101	26	.	.	PUNCT
taxlaw-6842	102	1	this	this	DET
taxlaw-6842	102	2	disclosure	disclosure	NOUN
taxlaw-6842	102	3	empowers	empower	VERB
taxlaw-6842	102	4	donors	donor	NOUN
taxlaw-6842	102	5	and	and	CCONJ
taxlaw-6842	102	6	rating	rating	NOUN
taxlaw-6842	102	7	agencies	agency	NOUN
taxlaw-6842	102	8	to	to	PART
taxlaw-6842	102	9	be	be	AUX
taxlaw-6842	102	10	more	more	ADV
taxlaw-6842	102	11	effective	effective	ADJ
taxlaw-6842	102	12	monitors	monitor	NOUN
taxlaw-6842	102	13	.	.	PUNCT
taxlaw-6842	103	1	it	it	PRON
taxlaw-6842	103	2	also	also	ADV
taxlaw-6842	103	3	helps	help	VERB
taxlaw-6842	103	4	donors	donor	NOUN
taxlaw-6842	103	5	make	make	VERB
taxlaw-6842	103	6	better	well	ADV
taxlaw-6842	103	7	informed	informed	ADJ
taxlaw-6842	103	8	philanthropic	philanthropic	NOUN
taxlaw-6842	103	9	choices	choice	NOUN
taxlaw-6842	103	10	and	and	CCONJ
taxlaw-6842	103	11	enables	enable	VERB
taxlaw-6842	103	12	charities	charity	NOUN
taxlaw-6842	103	13	to	to	PART
taxlaw-6842	103	14	borrow	borrow	VERB
taxlaw-6842	103	15	innovative	innovative	ADJ
taxlaw-6842	103	16	ideas	idea	NOUN
taxlaw-6842	103	17	from	from	ADP
taxlaw-6842	103	18	each	each	DET
taxlaw-6842	103	19	other	other	ADJ
taxlaw-6842	103	20	more	more	ADV
taxlaw-6842	103	21	easily	easily	ADV
taxlaw-6842	103	22	.	.	PUNCT
taxlaw-6842	104	1	admittedly	admittedly	ADV
taxlaw-6842	104	2	,	,	PUNCT
taxlaw-6842	104	3	these	these	DET
taxlaw-6842	104	4	benefits	benefit	NOUN
taxlaw-6842	104	5	come	come	VERB
taxlaw-6842	104	6	at	at	ADP
taxlaw-6842	104	7	a	a	DET
taxlaw-6842	104	8	cost	cost	NOUN
taxlaw-6842	104	9	:	:	PUNCT
taxlaw-6842	104	10	the	the	DET
taxlaw-6842	104	11	time	time	NOUN
taxlaw-6842	104	12	and	and	CCONJ
taxlaw-6842	104	13	effort	effort	NOUN
taxlaw-6842	104	14	invested	invest	VERB
taxlaw-6842	104	15	in	in	ADP
taxlaw-6842	104	16	preparing	prepare	VERB
taxlaw-6842	104	17	the	the	DET
taxlaw-6842	104	18	analysis	analysis	NOUN
taxlaw-6842	104	19	and	and	CCONJ
taxlaw-6842	104	20	in	in	ADP
taxlaw-6842	104	21	policing	police	VERB
taxlaw-6842	104	22	the	the	DET
taxlaw-6842	104	23	accuracy	accuracy	NOUN
taxlaw-6842	104	24	of	of	ADP
taxlaw-6842	104	25	disclosure	disclosure	NOUN
taxlaw-6842	104	26	.	.	PUNCT
taxlaw-6842	105	1	to	to	PART
taxlaw-6842	105	2	balance	balance	VERB
taxlaw-6842	105	3	these	these	DET
taxlaw-6842	105	4	competing	compete	VERB
taxlaw-6842	105	5	considerations	consideration	NOUN
taxlaw-6842	105	6	,	,	PUNCT
taxlaw-6842	105	7	this	this	DET
taxlaw-6842	105	8	article	article	NOUN
taxlaw-6842	105	9	recommends	recommend	VERB
taxlaw-6842	105	10	that	that	SCONJ
taxlaw-6842	105	11	this	this	DET
taxlaw-6842	105	12	analysis	analysis	NOUN
taxlaw-6842	105	13	and	and	CCONJ
taxlaw-6842	105	14	disclosure	disclosure	NOUN
taxlaw-6842	105	15	should	should	AUX
taxlaw-6842	105	16	be	be	AUX
taxlaw-6842	105	17	mandatory	mandatory	ADJ
taxlaw-6842	105	18	for	for	ADP
taxlaw-6842	105	19	large	large	ADJ
taxlaw-6842	105	20	public	public	ADJ
taxlaw-6842	105	21	charities	charity	NOUN
taxlaw-6842	105	22	and	and	CCONJ
taxlaw-6842	105	23	voluntary	voluntary	ADJ
taxlaw-6842	105	24	for	for	ADP
taxlaw-6842	105	25	other	other	ADJ
taxlaw-6842	105	26	nonprofits	nonprofit	NOUN
taxlaw-6842	105	27	.	.	PUNCT
taxlaw-6842	106	1	this	this	DET
taxlaw-6842	106	2	recommendation	recommendation	NOUN
taxlaw-6842	106	3	is	be	AUX
taxlaw-6842	106	4	somewhat	somewhat	ADV
taxlaw-6842	106	5	out	out	ADP
taxlaw-6842	106	6	of	of	ADP
taxlaw-6842	106	7	step	step	NOUN
taxlaw-6842	106	8	with	with	ADP
taxlaw-6842	106	9	recent	recent	ADJ
taxlaw-6842	106	10	work	work	NOUN
taxlaw-6842	106	11	criticizing	criticize	VERB
taxlaw-6842	106	12	mandatory	mandatory	ADJ
taxlaw-6842	106	13	disclosure	disclosure	NOUN
taxlaw-6842	106	14	.	.	PUNCT
taxlaw-6842	107	1	for	for	ADP
taxlaw-6842	107	2	example	example	NOUN
taxlaw-6842	107	3	,	,	PUNCT
taxlaw-6842	107	4	professors	professor	NOUN
taxlaw-6842	107	5	ben	ben	PROPN
taxlaw-6842	107	6	-	-	PUNCT
taxlaw-6842	107	7	shahar	shahar	PROPN
taxlaw-6842	107	8	and	and	CCONJ
taxlaw-6842	107	9	schneider	schneider	NOUN
taxlaw-6842	107	10	warn	warn	VERB
taxlaw-6842	107	11	that	that	SCONJ
taxlaw-6842	107	12	“	"	PUNCT
taxlaw-6842	107	13	disclosees	disclosee	NOUN
taxlaw-6842	107	14	often	often	ADV
taxlaw-6842	107	15	do	do	AUX
taxlaw-6842	107	16	not	not	PART
taxlaw-6842	107	17	read	read	VERB
taxlaw-6842	107	18	disclosed	disclose	VERB
taxlaw-6842	107	19	information	information	NOUN
taxlaw-6842	107	20	”	"	PUNCT
taxlaw-6842	107	21	and	and	CCONJ
taxlaw-6842	107	22	“	"	PUNCT
taxlaw-6842	107	23	do	do	AUX
taxlaw-6842	107	24	not	not	PART
taxlaw-6842	107	25	understand	understand	VERB
taxlaw-6842	107	26	it	it	PRON
taxlaw-6842	107	27	when	when	SCONJ
taxlaw-6842	107	28	they	they	PRON
taxlaw-6842	107	29	read	read	VERB
taxlaw-6842	107	30	it	it	PRON
taxlaw-6842	107	31	.	.	PUNCT
taxlaw-6842	108	1	”12	”12	PROPN
taxlaw-6842	109	1	yet	yet	CCONJ
taxlaw-6842	109	2	these	these	DET
taxlaw-6842	109	3	concerns	concern	NOUN
taxlaw-6842	109	4	loom	loom	VERB
taxlaw-6842	109	5	larger	large	ADJ
taxlaw-6842	109	6	with	with	ADP
taxlaw-6842	109	7	unsophisticated	unsophisticated	ADJ
taxlaw-6842	109	8	consumers	consumer	NOUN
taxlaw-6842	109	9	(	(	PUNCT
taxlaw-6842	109	10	e.g.	e.g.	ADV
taxlaw-6842	109	11	,	,	PUNCT
taxlaw-6842	109	12	of	of	ADP
taxlaw-6842	109	13	health	health	NOUN
taxlaw-6842	109	14	care	care	NOUN
taxlaw-6842	109	15	or	or	CCONJ
taxlaw-6842	109	16	credit	credit	NOUN
taxlaw-6842	109	17	cards).13	cards).13	NOUN
taxlaw-6842	110	1	the	the	DET
taxlaw-6842	110	2	goal	goal	NOUN
taxlaw-6842	110	3	here	here	ADV
taxlaw-6842	110	4	is	be	AUX
taxlaw-6842	110	5	not	not	PART
taxlaw-6842	110	6	to	to	PART
taxlaw-6842	110	7	protect	protect	VERB
taxlaw-6842	110	8	an	an	DET
taxlaw-6842	110	9	unsophisticated	unsophisticated	ADJ
taxlaw-6842	110	10	audience	audience	NOUN
taxlaw-6842	110	11	from	from	ADP
taxlaw-6842	110	12	being	be	AUX
taxlaw-6842	110	13	duped	dupe	VERB
taxlaw-6842	110	14	,	,	PUNCT
taxlaw-6842	110	15	but	but	CCONJ
taxlaw-6842	110	16	to	to	PART
taxlaw-6842	110	17	recruit	recruit	VERB
taxlaw-6842	110	18	a	a	DET
taxlaw-6842	110	19	sophisticated	sophisticated	ADJ
taxlaw-6842	110	20	audience	audience	NOUN
taxlaw-6842	110	21	of	of	ADP
taxlaw-6842	110	22	donors	donor	NOUN
taxlaw-6842	110	23	and	and	CCONJ
taxlaw-6842	110	24	rating	rating	NOUN
taxlaw-6842	110	25	agencies	agency	NOUN
taxlaw-6842	110	26	as	as	ADP
taxlaw-6842	110	27	monitors.14	monitors.14	PROPN
taxlaw-6842	110	28	although	although	SCONJ
taxlaw-6842	110	29	the	the	DET
taxlaw-6842	110	30	focus	focus	NOUN
taxlaw-6842	110	31	here	here	ADV
taxlaw-6842	110	32	is	be	AUX
taxlaw-6842	110	33	on	on	ADP
taxlaw-6842	110	34	nonprofits	nonprofit	NOUN
taxlaw-6842	110	35	,	,	PUNCT
taxlaw-6842	110	36	this	this	DET
taxlaw-6842	110	37	article	article	NOUN
taxlaw-6842	110	38	also	also	ADV
taxlaw-6842	110	39	has	have	VERB
taxlaw-6842	110	40	implications	implication	NOUN
taxlaw-6842	110	41	for	for	ADP
taxlaw-6842	110	42	for	for	ADP
taxlaw-6842	110	43	-	-	PUNCT
taxlaw-6842	110	44	profit	profit	NOUN
taxlaw-6842	110	45	firms	firm	NOUN
taxlaw-6842	110	46	and	and	CCONJ
taxlaw-6842	110	47	,	,	PUNCT
taxlaw-6842	110	48	in	in	ADP
taxlaw-6842	110	49	particular	particular	ADJ
taxlaw-6842	110	50	,	,	PUNCT
taxlaw-6842	110	51	for	for	ADP
taxlaw-6842	110	52	the	the	DET
taxlaw-6842	110	53	debate	debate	NOUN
taxlaw-6842	110	54	on	on	ADP
taxlaw-6842	110	55	stakeholder	stakeholder	NOUN
taxlaw-6842	110	56	capitalism	capitalism	NOUN
taxlaw-6842	110	57	.	.	PUNCT
taxlaw-6842	111	1	proponents	proponent	NOUN
taxlaw-6842	111	2	urge	urge	VERB
taxlaw-6842	111	3	for	for	ADP
taxlaw-6842	111	4	-	-	PUNCT
taxlaw-6842	111	5	profit	profit	NOUN
taxlaw-6842	111	6	firms	firm	NOUN
taxlaw-6842	111	7	to	to	PART
taxlaw-6842	111	8	pursue	pursue	VERB
taxlaw-6842	111	9	goals	goal	NOUN
taxlaw-6842	111	10	other	other	ADJ
taxlaw-6842	111	11	than	than	ADP
taxlaw-6842	111	12	profitability	profitability	NOUN
taxlaw-6842	111	13	,	,	PUNCT
taxlaw-6842	111	14	such	such	ADJ
taxlaw-6842	111	15	as	as	ADP
taxlaw-6842	111	16	enhancing	enhance	VERB
taxlaw-6842	111	17	the	the	DET
taxlaw-6842	111	18	wellbeing	wellbeing	NOUN
taxlaw-6842	111	19	of	of	ADP
taxlaw-6842	111	20	employees	employee	NOUN
taxlaw-6842	111	21	and	and	CCONJ
taxlaw-6842	111	22	their	their	PRON
taxlaw-6842	111	23	communities.15	communities.15	NOUN
taxlaw-6842	111	24	yet	yet	ADV
taxlaw-6842	111	25	in	in	ADP
taxlaw-6842	111	26	taking	take	VERB
taxlaw-6842	111	27	on	on	ADP
taxlaw-6842	111	28	these	these	DET
taxlaw-6842	111	29	responsibilities	responsibility	NOUN
taxlaw-6842	111	30	,	,	PUNCT
taxlaw-6842	111	31	for	for	ADP
taxlaw-6842	111	32	-	-	PUNCT
taxlaw-6842	111	33	profit	profit	NOUN
taxlaw-6842	111	34	firms	firm	NOUN
taxlaw-6842	111	35	face	face	VERB
taxlaw-6842	111	36	the	the	DET
taxlaw-6842	111	37	same	same	ADJ
taxlaw-6842	111	38	challenges	challenge	NOUN
taxlaw-6842	111	39	12	12	NUM
taxlaw-6842	111	40	omri	omri	PROPN
taxlaw-6842	111	41	ben	ben	PROPN
taxlaw-6842	111	42	-	-	PROPN
taxlaw-6842	111	43	shahar	shahar	PROPN
taxlaw-6842	111	44	&	&	CCONJ
taxlaw-6842	111	45	carl	carl	PROPN
taxlaw-6842	111	46	e.	e.	PROPN
taxlaw-6842	111	47	schneider	schneider	PROPN
taxlaw-6842	111	48	,	,	PUNCT
taxlaw-6842	111	49	the	the	DET
taxlaw-6842	111	50	failure	failure	NOUN
taxlaw-6842	111	51	of	of	ADP
taxlaw-6842	111	52	mandated	mandate	VERB
taxlaw-6842	111	53	disclosure	disclosure	NOUN
taxlaw-6842	111	54	,	,	PUNCT
taxlaw-6842	111	55	159	159	NUM
taxlaw-6842	111	56	u.	u.	NOUN
taxlaw-6842	111	57	pa	pa	PROPN
taxlaw-6842	111	58	.	.	PUNCT
taxlaw-6842	111	59	l.	l.	PROPN
taxlaw-6842	111	60	rev	rev	PROPN
taxlaw-6842	111	61	.	.	PROPN
taxlaw-6842	111	62	647	647	NUM
taxlaw-6842	111	63	,	,	PUNCT
taxlaw-6842	111	64	651	651	NUM
taxlaw-6842	111	65	,	,	PUNCT
taxlaw-6842	111	66	665	665	NUM
taxlaw-6842	111	67	(	(	PUNCT
taxlaw-6842	111	68	2011	2011	NUM
taxlaw-6842	111	69	)	)	PUNCT
taxlaw-6842	111	70	;	;	PUNCT
taxlaw-6842	111	71	see	see	VERB
taxlaw-6842	111	72	also	also	ADV
taxlaw-6842	111	73	omri	omri	PROPN
taxlaw-6842	111	74	ben	ben	PROPN
taxlaw-6842	111	75	-	-	PROPN
taxlaw-6842	111	76	shahar	shahar	PROPN
taxlaw-6842	111	77	&	&	CCONJ
taxlaw-6842	111	78	carl	carl	PROPN
taxlaw-6842	111	79	e.	e.	PROPN
taxlaw-6842	111	80	schneider	schneider	PROPN
taxlaw-6842	111	81	,	,	PUNCT
taxlaw-6842	111	82	more	more	ADJ
taxlaw-6842	111	83	than	than	SCONJ
taxlaw-6842	111	84	you	you	PRON
taxlaw-6842	111	85	wanted	want	VERB
taxlaw-6842	111	86	to	to	PART
taxlaw-6842	111	87	know	know	VERB
taxlaw-6842	111	88	:	:	PUNCT
taxlaw-6842	111	89	the	the	DET
taxlaw-6842	111	90	failure	failure	NOUN
taxlaw-6842	111	91	of	of	ADP
taxlaw-6842	111	92	mandated	mandate	VERB
taxlaw-6842	111	93	disclosure	disclosure	NOUN
taxlaw-6842	111	94	(	(	PUNCT
taxlaw-6842	111	95	2014	2014	NUM
taxlaw-6842	111	96	)	)	PUNCT
taxlaw-6842	111	97	;	;	PUNCT
taxlaw-6842	111	98	david	david	PROPN
taxlaw-6842	111	99	e.	e.	PROPN
taxlaw-6842	111	100	pozen	pozen	PROPN
taxlaw-6842	111	101	,	,	PUNCT
taxlaw-6842	111	102	transparency	transparency	NOUN
taxlaw-6842	111	103	’s	’s	PART
taxlaw-6842	111	104	ideological	ideological	ADJ
taxlaw-6842	111	105	drift	drift	NOUN
taxlaw-6842	111	106	,	,	PUNCT
taxlaw-6842	111	107	128	128	NUM
taxlaw-6842	111	108	yale	yale	PROPN
taxlaw-6842	111	109	l.	l.	PROPN
taxlaw-6842	111	110	j.	j.	PROPN
taxlaw-6842	111	111	100	100	NUM
taxlaw-6842	111	112	(	(	PUNCT
taxlaw-6842	111	113	2018	2018	NUM
taxlaw-6842	111	114	)	)	PUNCT
taxlaw-6842	111	115	(	(	PUNCT
taxlaw-6842	111	116	measures	measure	NOUN
taxlaw-6842	111	117	to	to	PART
taxlaw-6842	111	118	promote	promote	VERB
taxlaw-6842	111	119	transparency	transparency	NOUN
taxlaw-6842	111	120	used	use	VERB
taxlaw-6842	111	121	to	to	PART
taxlaw-6842	111	122	pursue	pursue	VERB
taxlaw-6842	111	123	pro	pro	ADJ
taxlaw-6842	111	124	-	-	ADJ
taxlaw-6842	111	125	regulatory	regulatory	ADJ
taxlaw-6842	111	126	agenda	agenda	NOUN
taxlaw-6842	111	127	,	,	PUNCT
taxlaw-6842	111	128	but	but	CCONJ
taxlaw-6842	111	129	now	now	ADV
taxlaw-6842	111	130	often	often	ADV
taxlaw-6842	111	131	advance	advance	VERB
taxlaw-6842	111	132	deregulatory	deregulatory	ADJ
taxlaw-6842	111	133	agenda	agenda	NOUN
taxlaw-6842	111	134	)	)	PUNCT
taxlaw-6842	111	135	;	;	PUNCT
taxlaw-6842	111	136	joshua	joshua	PROPN
taxlaw-6842	111	137	mitts	mitt	VERB
taxlaw-6842	111	138	,	,	PUNCT
taxlaw-6842	111	139	how	how	SCONJ
taxlaw-6842	111	140	much	much	ADJ
taxlaw-6842	111	141	mandatory	mandatory	ADJ
taxlaw-6842	111	142	disclosure	disclosure	NOUN
taxlaw-6842	111	143	is	be	AUX
taxlaw-6842	111	144	effective	effective	ADJ
taxlaw-6842	111	145	?	?	PUNCT
taxlaw-6842	112	1	(	(	PUNCT
taxlaw-6842	112	2	october	october	PROPN
taxlaw-6842	112	3	4	4	NUM
taxlaw-6842	112	4	,	,	PUNCT
taxlaw-6842	112	5	2014	2014	NUM
taxlaw-6842	112	6	)	)	PUNCT
taxlaw-6842	112	7	,	,	PUNCT
taxlaw-6842	112	8	http://dx.doi.org/10.2139/ssrn.2404526	http://dx.doi.org/10.2139/ssrn.2404526	PRON
taxlaw-6842	112	9	(	(	PUNCT
taxlaw-6842	112	10	arguing	argue	VERB
taxlaw-6842	112	11	that	that	DET
taxlaw-6842	112	12	question	question	NOUN
taxlaw-6842	112	13	is	be	AUX
taxlaw-6842	112	14	not	not	PART
taxlaw-6842	112	15	whether	whether	SCONJ
taxlaw-6842	112	16	to	to	PART
taxlaw-6842	112	17	require	require	VERB
taxlaw-6842	112	18	disclosure	disclosure	NOUN
taxlaw-6842	112	19	,	,	PUNCT
taxlaw-6842	112	20	but	but	CCONJ
taxlaw-6842	112	21	how	how	SCONJ
taxlaw-6842	112	22	much	much	ADJ
taxlaw-6842	112	23	of	of	ADP
taxlaw-6842	112	24	it	it	PRON
taxlaw-6842	112	25	to	to	PART
taxlaw-6842	112	26	require	require	VERB
taxlaw-6842	112	27	)	)	PUNCT
taxlaw-6842	112	28	.	.	PUNCT
taxlaw-6842	113	1	13	13	NUM
taxlaw-6842	113	2	these	these	PRON
taxlaw-6842	113	3	are	be	AUX
taxlaw-6842	113	4	two	two	NUM
taxlaw-6842	113	5	of	of	ADP
taxlaw-6842	113	6	their	their	PRON
taxlaw-6842	113	7	“	"	PUNCT
taxlaw-6842	113	8	paradigmatic	paradigmatic	ADJ
taxlaw-6842	113	9	cases	case	NOUN
taxlaw-6842	113	10	.	.	PUNCT
taxlaw-6842	113	11	”	"	PUNCT
taxlaw-6842	114	1	ben	ben	PROPN
taxlaw-6842	114	2	-	-	PUNCT
taxlaw-6842	114	3	shahar	shahar	PROPN
taxlaw-6842	114	4	&	&	CCONJ
taxlaw-6842	114	5	schneider	schneider	PROPN
taxlaw-6842	114	6	,	,	PUNCT
taxlaw-6842	114	7	supra	supra	PROPN
taxlaw-6842	114	8	note	note	PROPN
taxlaw-6842	114	9	12	12	NUM
taxlaw-6842	114	10	,	,	PUNCT
taxlaw-6842	114	11	at	at	ADP
taxlaw-6842	114	12	665	665	NUM
taxlaw-6842	114	13	-	-	SYM
taxlaw-6842	114	14	72	72	NUM
taxlaw-6842	114	15	.	.	PUNCT
taxlaw-6842	114	16	14	14	NUM
taxlaw-6842	114	17	professors	professor	NOUN
taxlaw-6842	114	18	ben	ben	PROPN
taxlaw-6842	114	19	-	-	PUNCT
taxlaw-6842	114	20	shahar	shahar	PROPN
taxlaw-6842	114	21	and	and	CCONJ
taxlaw-6842	114	22	schneider	schneider	PROPN
taxlaw-6842	114	23	acknowledge	acknowledge	VERB
taxlaw-6842	114	24	the	the	DET
taxlaw-6842	114	25	value	value	NOUN
taxlaw-6842	114	26	of	of	ADP
taxlaw-6842	114	27	disclosure	disclosure	NOUN
taxlaw-6842	114	28	“	"	PUNCT
taxlaw-6842	114	29	aimed	aim	VERB
taxlaw-6842	114	30	directly	directly	ADV
taxlaw-6842	114	31	at	at	ADP
taxlaw-6842	114	32	sophisticated	sophisticated	ADJ
taxlaw-6842	114	33	intermediaries	intermediary	NOUN
taxlaw-6842	114	34	.	.	PUNCT
taxlaw-6842	114	35	.	.	PUNCT
taxlaw-6842	114	36	.	.	PUNCT
taxlaw-6842	115	1	where	where	SCONJ
taxlaw-6842	115	2	the	the	DET
taxlaw-6842	115	3	presence	presence	NOUN
taxlaw-6842	115	4	of	of	ADP
taxlaw-6842	115	5	such	such	ADJ
taxlaw-6842	115	6	intermediaries	intermediary	NOUN
taxlaw-6842	115	7	produces	produce	VERB
taxlaw-6842	115	8	a	a	DET
taxlaw-6842	115	9	desirable	desirable	ADJ
taxlaw-6842	115	10	effect	effect	NOUN
taxlaw-6842	115	11	for	for	ADP
taxlaw-6842	115	12	the	the	DET
taxlaw-6842	115	13	nonreading	nonreade	VERB
taxlaw-6842	115	14	populous	populous	ADJ
taxlaw-6842	115	15	.	.	PUNCT
taxlaw-6842	115	16	”	"	PUNCT
taxlaw-6842	116	1	i	i	PRON
taxlaw-6842	116	2	d.	d.	VERB
taxlaw-6842	116	3	at	at	ADP
taxlaw-6842	116	4	732	732	NUM
taxlaw-6842	116	5	.	.	PUNCT
taxlaw-6842	117	1	one	one	NUM
taxlaw-6842	117	2	of	of	ADP
taxlaw-6842	117	3	their	their	PRON
taxlaw-6842	117	4	examples	example	NOUN
taxlaw-6842	117	5	of	of	ADP
taxlaw-6842	117	6	this	this	PRON
taxlaw-6842	117	7	is	be	AUX
taxlaw-6842	117	8	disclosure	disclosure	NOUN
taxlaw-6842	117	9	to	to	ADP
taxlaw-6842	117	10	investors	investor	NOUN
taxlaw-6842	117	11	.	.	PUNCT
taxlaw-6842	118	1	i	i	PRON
taxlaw-6842	118	2	d.	d.	PROPN
taxlaw-6842	118	3	15	15	NUM
taxlaw-6842	118	4	see	see	VERB
taxlaw-6842	118	5	,	,	PUNCT
taxlaw-6842	118	6	e.g.	e.g.	ADV
taxlaw-6842	118	7	,	,	PUNCT
taxlaw-6842	118	8	business	business	NOUN
taxlaw-6842	118	9	roundtable	roundtable	NOUN
taxlaw-6842	118	10	,	,	PUNCT
taxlaw-6842	118	11	statement	statement	NOUN
taxlaw-6842	118	12	on	on	ADP
taxlaw-6842	118	13	the	the	DET
taxlaw-6842	118	14	purpose	purpose	NOUN
taxlaw-6842	118	15	of	of	ADP
taxlaw-6842	118	16	a	a	DET
taxlaw-6842	118	17	corporation	corporation	NOUN
taxlaw-6842	118	18	,	,	PUNCT
taxlaw-6842	118	19	aug	aug	PROPN
taxlaw-6842	118	20	.	.	PROPN
taxlaw-6842	118	21	19	19	NUM
taxlaw-6842	118	22	,	,	PUNCT
taxlaw-6842	118	23	2019	2019	NUM
taxlaw-6842	118	24	,	,	PUNCT
taxlaw-6842	118	25	https://opportunity.businessroundtable.org/wp-content/uploads/2019/08/brt-statement-on-the-purpose-of-acorporation-with-signatures.pdf	https://opportunity.businessroundtable.org/wp-content/uploads/2019/08/brt-statement-on-the-purpose-of-acorporation-with-signatures.pdf	NOUN
taxlaw-6842	118	26	(	(	PUNCT
taxlaw-6842	118	27	“	"	PUNCT
taxlaw-6842	118	28	we	we	PRON
taxlaw-6842	118	29	share	share	VERB
taxlaw-6842	118	30	a	a	DET
taxlaw-6842	118	31	fundamental	fundamental	ADJ
taxlaw-6842	118	32	commitment	commitment	NOUN
taxlaw-6842	118	33	to	to	ADP
taxlaw-6842	118	34	all	all	PRON
taxlaw-6842	118	35	of	of	ADP
taxlaw-6842	118	36	our	our	PRON
taxlaw-6842	118	37	stakeholders	stakeholder	NOUN
taxlaw-6842	118	38	”	"	PUNCT
taxlaw-6842	118	39	)	)	PUNCT
taxlaw-6842	118	40	;	;	PUNCT
taxlaw-6842	118	41	elizabeth	elizabeth	PROPN
taxlaw-6842	118	42	warren	warren	PROPN
taxlaw-6842	118	43	,	,	PUNCT
taxlaw-6842	118	44	companies	company	NOUN
taxlaw-6842	118	45	should	should	AUX
taxlaw-6842	118	46	n’t	not	PART
taxlaw-6842	118	47	be	be	AUX
taxlaw-6842	118	48	accountable	accountable	ADJ
taxlaw-6842	118	49	only	only	ADV
taxlaw-6842	118	50	to	to	ADP
taxlaw-6842	118	51	shareholders	shareholder	NOUN
taxlaw-6842	118	52	,	,	PUNCT
taxlaw-6842	118	53	wall	wall	PROPN
taxlaw-6842	118	54	st	st	PROPN
taxlaw-6842	118	55	.	.	PROPN
taxlaw-6842	118	56	j.	j.	PROPN
taxlaw-6842	118	57	,	,	PUNCT
taxlaw-6842	118	58	aug	aug	PROPN
taxlaw-6842	118	59	.	.	PROPN
taxlaw-6842	118	60	14	14	NUM
taxlaw-6842	118	61	,	,	PUNCT
taxlaw-6842	118	62	2018	2018	NUM
taxlaw-6842	118	63	(	(	PUNCT
taxlaw-6842	118	64	advocating	advocate	VERB
taxlaw-6842	118	65	legislation	legislation	NOUN
taxlaw-6842	118	66	requiring	require	VERB
taxlaw-6842	118	67	“	"	PUNCT
taxlaw-6842	118	68	corporate	corporate	ADJ
taxlaw-6842	118	69	directors	director	NOUN
taxlaw-6842	118	70	to	to	PART
taxlaw-6842	118	71	consider	consider	VERB
taxlaw-6842	118	72	the	the	DET
taxlaw-6842	118	73	interests	interest	NOUN
taxlaw-6842	118	74	of	of	ADP
taxlaw-6842	118	75	all	all	DET
taxlaw-6842	118	76	major	major	ADJ
taxlaw-6842	118	77	corporate	corporate	ADJ
taxlaw-6842	118	78	stakeholders	stakeholder	NOUN
taxlaw-6842	118	79	—	—	PUNCT
taxlaw-6842	118	80	not	not	PART
taxlaw-6842	118	81	only	only	ADV
taxlaw-6842	118	82	shareholders	shareholder	NOUN
taxlaw-6842	118	83	”	"	PUNCT
taxlaw-6842	118	84	)	)	PUNCT
taxlaw-6842	118	85	;	;	PUNCT
taxlaw-6842	118	86	addisu	addisu	NOUN
taxlaw-6842	118	87	lashitew	lashitew	NOUN
taxlaw-6842	118	88	,	,	PUNCT
taxlaw-6842	118	89	stakeholder	stakeholder	NOUN
taxlaw-6842	118	90	capitalism	capitalism	NOUN
taxlaw-6842	118	91	arrives	arrive	VERB
taxlaw-6842	118	92	at	at	ADP
taxlaw-6842	118	93	davos	davos	PROPN
taxlaw-6842	118	94	,	,	PUNCT
taxlaw-6842	118	95	brookings	brookings	PROPN
taxlaw-6842	118	96	,	,	PUNCT
taxlaw-6842	118	97	jan	jan	PROPN
taxlaw-6842	118	98	.	.	PROPN
taxlaw-6842	118	99	21	21	NUM
taxlaw-6842	118	100	,	,	PUNCT
taxlaw-6842	118	101	2020	2020	NUM
taxlaw-6842	118	102	(	(	PUNCT
taxlaw-6842	118	103	noting	note	VERB
taxlaw-6842	118	104	“	"	PUNCT
taxlaw-6842	118	105	an	an	DET
taxlaw-6842	118	106	emerging	emerge	VERB
taxlaw-6842	118	107	shift	shift	NOUN
taxlaw-6842	118	108	away	away	ADV
taxlaw-6842	118	109	from	from	ADP
taxlaw-6842	118	110	the	the	DET
taxlaw-6842	118	111	paradigm	paradigm	NOUN
taxlaw-6842	118	112	of	of	ADP
taxlaw-6842	118	113	‘	'	PUNCT
taxlaw-6842	118	114	shareholder	shareholder	NOUN
taxlaw-6842	118	115	capitalism	capitalism	NOUN
taxlaw-6842	118	116	’	'	PUNCT
taxlaw-6842	118	117	that	that	PRON
taxlaw-6842	118	118	has	have	AUX
taxlaw-6842	118	119	guided	guide	VERB
taxlaw-6842	118	120	the	the	DET
taxlaw-6842	118	121	world	world	NOUN
taxlaw-6842	118	122	economy	economy	NOUN
taxlaw-6842	118	123	since	since	SCONJ
taxlaw-6842	118	124	the	the	DET
taxlaw-6842	118	125	1970s	1970	NOUN
taxlaw-6842	118	126	”	"	PUNCT
taxlaw-6842	118	127	)	)	PUNCT
taxlaw-6842	118	128	,	,	PUNCT
taxlaw-6842	118	129	https://www.brookings.edu/blog/future-development/2020/01/21/stakeholder-capitalism-arrives-at-davos/	https://www.brookings.edu/blog/future-development/2020/01/21/stakeholder-capitalism-arrives-at-davos/	PROPN
taxlaw-6842	118	130	[	[	X
taxlaw-6842	118	131	https://perma.cc/4t7x-mpus	https://perma.cc/4t7x-mpus	X
taxlaw-6842	118	132	]	]	PUNCT
taxlaw-6842	118	133	.	.	PUNCT
taxlaw-6842	119	1	2020	2020	NUM
taxlaw-6842	119	2	]	]	PUNCT
taxlaw-6842	119	3	enhancing	enhance	VERB
taxlaw-6842	119	4	efficiency	efficiency	NOUN
taxlaw-6842	119	5	at	at	ADP
taxlaw-6842	119	6	nonprofits	nonprofit	NOUN
taxlaw-6842	119	7	with	with	ADP
taxlaw-6842	119	8	analysis	analysis	NOUN
taxlaw-6842	119	9	and	and	CCONJ
taxlaw-6842	119	10	disclosure	disclosure	NOUN
taxlaw-6842	119	11	81	81	NUM
taxlaw-6842	119	12	that	that	SCONJ
taxlaw-6842	119	13	this	this	DET
taxlaw-6842	119	14	article	article	NOUN
taxlaw-6842	119	15	identifies	identify	VERB
taxlaw-6842	119	16	at	at	ADP
taxlaw-6842	119	17	nonprofits	nonprofit	NOUN
taxlaw-6842	119	18	:	:	PUNCT
taxlaw-6842	119	19	success	success	NOUN
taxlaw-6842	119	20	becomes	become	VERB
taxlaw-6842	119	21	harder	hard	ADJ
taxlaw-6842	119	22	to	to	PART
taxlaw-6842	119	23	measure	measure	VERB
taxlaw-6842	119	24	,	,	PUNCT
taxlaw-6842	119	25	so	so	CCONJ
taxlaw-6842	119	26	mismanagement	mismanagement	NOUN
taxlaw-6842	119	27	is	be	AUX
taxlaw-6842	119	28	harder	hard	ADJ
taxlaw-6842	119	29	to	to	PART
taxlaw-6842	119	30	stop	stop	VERB
taxlaw-6842	119	31	.	.	PUNCT
taxlaw-6842	120	1	this	this	DET
taxlaw-6842	120	2	risk	risk	NOUN
taxlaw-6842	120	3	complicates	complicate	VERB
taxlaw-6842	120	4	the	the	DET
taxlaw-6842	120	5	case	case	NOUN
taxlaw-6842	120	6	for	for	ADP
taxlaw-6842	120	7	stakeholder	stakeholder	NOUN
taxlaw-6842	120	8	capitalism	capitalism	NOUN
taxlaw-6842	120	9	,	,	PUNCT
taxlaw-6842	120	10	and	and	CCONJ
taxlaw-6842	120	11	creates	create	VERB
taxlaw-6842	120	12	a	a	DET
taxlaw-6842	120	13	need	need	NOUN
taxlaw-6842	120	14	for	for	ADP
taxlaw-6842	120	15	something	something	PRON
taxlaw-6842	120	16	like	like	ADP
taxlaw-6842	120	17	the	the	DET
taxlaw-6842	120	18	analysis	analysis	NOUN
taxlaw-6842	120	19	and	and	CCONJ
taxlaw-6842	120	20	disclosure	disclosure	NOUN
taxlaw-6842	120	21	proposed	propose	VERB
taxlaw-6842	120	22	here	here	ADV
taxlaw-6842	120	23	in	in	ADP
taxlaw-6842	120	24	any	any	DET
taxlaw-6842	120	25	effort	effort	NOUN
taxlaw-6842	120	26	to	to	PART
taxlaw-6842	120	27	operationalize	operationalize	VERB
taxlaw-6842	120	28	it	it	PRON
taxlaw-6842	120	29	.	.	PUNCT
taxlaw-6842	121	1	part	part	NOUN
taxlaw-6842	121	2	i	i	PRON
taxlaw-6842	121	3	investigates	investigate	VERB
taxlaw-6842	121	4	the	the	DET
taxlaw-6842	121	5	unique	unique	ADJ
taxlaw-6842	121	6	sources	source	NOUN
taxlaw-6842	121	7	of	of	ADP
taxlaw-6842	121	8	inefficiency	inefficiency	NOUN
taxlaw-6842	121	9	at	at	ADP
taxlaw-6842	121	10	nonprofits	nonprofit	NOUN
taxlaw-6842	121	11	.	.	PUNCT
taxlaw-6842	122	1	part	part	NOUN
taxlaw-6842	122	2	ii	ii	PROPN
taxlaw-6842	122	3	considers	consider	VERB
taxlaw-6842	122	4	which	which	PRON
taxlaw-6842	122	5	stakeholders	stakeholder	NOUN
taxlaw-6842	122	6	are	be	AUX
taxlaw-6842	122	7	best	well	ADV
taxlaw-6842	122	8	positioned	position	VERB
taxlaw-6842	122	9	to	to	PART
taxlaw-6842	122	10	press	press	VERB
taxlaw-6842	122	11	for	for	ADP
taxlaw-6842	122	12	efficiency	efficiency	NOUN
taxlaw-6842	122	13	,	,	PUNCT
taxlaw-6842	122	14	and	and	CCONJ
taxlaw-6842	122	15	chooses	choose	VERB
taxlaw-6842	122	16	boards	board	NOUN
taxlaw-6842	122	17	,	,	PUNCT
taxlaw-6842	122	18	donors	donor	NOUN
taxlaw-6842	122	19	,	,	PUNCT
taxlaw-6842	122	20	and	and	CCONJ
taxlaw-6842	122	21	rating	rating	NOUN
taxlaw-6842	122	22	agencies	agency	NOUN
taxlaw-6842	122	23	to	to	PART
taxlaw-6842	122	24	play	play	VERB
taxlaw-6842	122	25	this	this	DET
taxlaw-6842	122	26	role	role	NOUN
taxlaw-6842	122	27	.	.	PUNCT
taxlaw-6842	123	1	to	to	PART
taxlaw-6842	123	2	help	help	VERB
taxlaw-6842	123	3	nonprofits	nonprofit	NOUN
taxlaw-6842	123	4	run	run	VERB
taxlaw-6842	123	5	more	more	ADV
taxlaw-6842	123	6	efficiently	efficiently	ADV
taxlaw-6842	123	7	,	,	PUNCT
taxlaw-6842	123	8	part	part	NOUN
taxlaw-6842	123	9	iii	iii	NUM
taxlaw-6842	123	10	proposes	propose	VERB
taxlaw-6842	123	11	a	a	DET
taxlaw-6842	123	12	rigorous	rigorous	ADJ
taxlaw-6842	123	13	planning	planning	NOUN
taxlaw-6842	123	14	process	process	NOUN
taxlaw-6842	123	15	,	,	PUNCT
taxlaw-6842	123	16	in	in	ADP
taxlaw-6842	123	17	which	which	PRON
taxlaw-6842	123	18	managers	manager	NOUN
taxlaw-6842	123	19	and	and	CCONJ
taxlaw-6842	123	20	boards	board	NOUN
taxlaw-6842	123	21	analyze	analyze	VERB
taxlaw-6842	123	22	the	the	DET
taxlaw-6842	123	23	impact	impact	NOUN
taxlaw-6842	123	24	and	and	CCONJ
taxlaw-6842	123	25	costeffectiveness	costeffectiveness	NOUN
taxlaw-6842	123	26	of	of	ADP
taxlaw-6842	123	27	programs	program	NOUN
taxlaw-6842	123	28	by	by	ADP
taxlaw-6842	123	29	answering	answer	VERB
taxlaw-6842	123	30	three	three	NUM
taxlaw-6842	123	31	questions	question	NOUN
taxlaw-6842	123	32	.	.	PUNCT
taxlaw-6842	124	1	part	part	NOUN
taxlaw-6842	124	2	iv	iv	NUM
taxlaw-6842	124	3	urges	urge	VERB
taxlaw-6842	124	4	nonprofits	nonprofit	NOUN
taxlaw-6842	124	5	to	to	PART
taxlaw-6842	124	6	share	share	VERB
taxlaw-6842	124	7	their	their	PRON
taxlaw-6842	124	8	answers	answer	NOUN
taxlaw-6842	124	9	with	with	ADP
taxlaw-6842	124	10	the	the	DET
taxlaw-6842	124	11	public	public	NOUN
taxlaw-6842	124	12	.	.	PUNCT
taxlaw-6842	125	1	part	part	NOUN
taxlaw-6842	125	2	v	v	NOUN
taxlaw-6842	125	3	recommends	recommend	VERB
taxlaw-6842	125	4	mandating	mandate	VERB
taxlaw-6842	125	5	this	this	DET
taxlaw-6842	125	6	disclosure	disclosure	NOUN
taxlaw-6842	125	7	for	for	ADP
taxlaw-6842	125	8	public	public	ADJ
taxlaw-6842	125	9	charities	charity	NOUN
taxlaw-6842	125	10	with	with	ADP
taxlaw-6842	125	11	annual	annual	ADJ
taxlaw-6842	125	12	budgets	budget	NOUN
taxlaw-6842	125	13	over	over	ADP
taxlaw-6842	125	14	$	$	SYM
taxlaw-6842	125	15	10	10	NUM
taxlaw-6842	125	16	million	million	NUM
taxlaw-6842	125	17	.	.	PUNCT
taxlaw-6842	126	1	part	part	NOUN
taxlaw-6842	126	2	vi	vi	PROPN
taxlaw-6842	126	3	is	be	AUX
taxlaw-6842	126	4	the	the	DET
taxlaw-6842	126	5	conclusion	conclusion	NOUN
taxlaw-6842	126	6	.	.	PUNCT
taxlaw-6842	127	1	i.	i.	PROPN
taxlaw-6842	127	2	sources	source	NOUN
taxlaw-6842	127	3	of	of	ADP
taxlaw-6842	127	4	inefficiency	inefficiency	NOUN
taxlaw-6842	127	5	at	at	ADP
taxlaw-6842	127	6	nonprofits	nonprofit	NOUN
taxlaw-6842	127	7	:	:	PUNCT
taxlaw-6842	127	8	incentives	incentive	NOUN
taxlaw-6842	127	9	and	and	CCONJ
taxlaw-6842	127	10	information	information	NOUN
taxlaw-6842	127	11	this	this	DET
taxlaw-6842	127	12	part	part	NOUN
taxlaw-6842	127	13	considers	consider	VERB
taxlaw-6842	127	14	the	the	DET
taxlaw-6842	127	15	unique	unique	ADJ
taxlaw-6842	127	16	challenges	challenge	NOUN
taxlaw-6842	127	17	nonprofits	nonprofit	NOUN
taxlaw-6842	127	18	face	face	VERB
taxlaw-6842	127	19	in	in	ADP
taxlaw-6842	127	20	striving	strive	VERB
taxlaw-6842	127	21	to	to	PART
taxlaw-6842	127	22	operate	operate	VERB
taxlaw-6842	127	23	efficiently	efficiently	ADV
taxlaw-6842	127	24	.	.	PUNCT
taxlaw-6842	128	1	while	while	SCONJ
taxlaw-6842	128	2	the	the	DET
taxlaw-6842	128	3	literature	literature	NOUN
taxlaw-6842	128	4	focuses	focus	VERB
taxlaw-6842	128	5	on	on	ADP
taxlaw-6842	128	6	flawed	flawed	ADJ
taxlaw-6842	128	7	incentives,16	incentives,16	NOUN
taxlaw-6842	128	8	this	this	DET
taxlaw-6842	128	9	article	article	NOUN
taxlaw-6842	128	10	emphasizes	emphasize	VERB
taxlaw-6842	128	11	information	information	NOUN
taxlaw-6842	128	12	problems	problem	NOUN
taxlaw-6842	128	13	.	.	PUNCT
taxlaw-6842	129	1	a.	a.	PROPN
taxlaw-6842	129	2	flawed	flaw	VERB
taxlaw-6842	129	3	incentives	incentive	NOUN
taxlaw-6842	129	4	as	as	ADP
taxlaw-6842	129	5	a	a	DET
taxlaw-6842	129	6	source	source	NOUN
taxlaw-6842	129	7	of	of	ADP
taxlaw-6842	129	8	inefficiency	inefficiency	NOUN
taxlaw-6842	129	9	:	:	PUNCT
taxlaw-6842	129	10	the	the	DET
taxlaw-6842	129	11	nondistribution	nondistribution	NOUN
taxlaw-6842	129	12	constraint	constraint	VERB
taxlaw-6842	129	13	the	the	DET
taxlaw-6842	129	14	defining	define	VERB
taxlaw-6842	129	15	feature	feature	NOUN
taxlaw-6842	129	16	of	of	ADP
taxlaw-6842	129	17	nonprofits	nonprofit	NOUN
taxlaw-6842	129	18	is	be	AUX
taxlaw-6842	129	19	their	their	PRON
taxlaw-6842	129	20	bar	bar	NOUN
taxlaw-6842	129	21	on	on	ADP
taxlaw-6842	129	22	distributing	distribute	VERB
taxlaw-6842	129	23	profits	profit	NOUN
taxlaw-6842	129	24	.	.	PUNCT
taxlaw-6842	130	1	the	the	DET
taxlaw-6842	130	2	literature	literature	NOUN
taxlaw-6842	130	3	regards	regard	VERB
taxlaw-6842	130	4	this	this	DET
taxlaw-6842	130	5	“	"	PUNCT
taxlaw-6842	130	6	nondistribution	nondistribution	NOUN
taxlaw-6842	130	7	constraint	constraint	NOUN
taxlaw-6842	130	8	”	"	PUNCT
taxlaw-6842	130	9	as	as	ADP
taxlaw-6842	130	10	both	both	CCONJ
taxlaw-6842	130	11	a	a	DET
taxlaw-6842	130	12	governance	governance	NOUN
taxlaw-6842	130	13	blessing	blessing	NOUN
taxlaw-6842	130	14	and	and	CCONJ
taxlaw-6842	130	15	a	a	DET
taxlaw-6842	130	16	curse	curse	NOUN
taxlaw-6842	130	17	.	.	PUNCT
taxlaw-6842	131	1	since	since	SCONJ
taxlaw-6842	131	2	managers	manager	NOUN
taxlaw-6842	131	3	and	and	CCONJ
taxlaw-6842	131	4	board	board	NOUN
taxlaw-6842	131	5	members	member	NOUN
taxlaw-6842	131	6	can	can	AUX
taxlaw-6842	131	7	not	not	PART
taxlaw-6842	131	8	share	share	VERB
taxlaw-6842	131	9	in	in	ADP
taxlaw-6842	131	10	profits	profit	NOUN
taxlaw-6842	131	11	,	,	PUNCT
taxlaw-6842	131	12	they	they	PRON
taxlaw-6842	131	13	are	be	AUX
taxlaw-6842	131	14	less	less	ADV
taxlaw-6842	131	15	motivated	motivated	ADJ
taxlaw-6842	131	16	to	to	PART
taxlaw-6842	131	17	cheat	cheat	VERB
taxlaw-6842	131	18	beneficiaries	beneficiary	NOUN
taxlaw-6842	131	19	and	and	CCONJ
taxlaw-6842	131	20	donors	donor	NOUN
taxlaw-6842	131	21	,	,	PUNCT
taxlaw-6842	131	22	but	but	CCONJ
taxlaw-6842	131	23	they	they	PRON
taxlaw-6842	131	24	also	also	ADV
taxlaw-6842	131	25	have	have	VERB
taxlaw-6842	131	26	less	less	ADJ
taxlaw-6842	131	27	incentive	incentive	NOUN
taxlaw-6842	131	28	to	to	PART
taxlaw-6842	131	29	operate	operate	VERB
taxlaw-6842	131	30	efficiently	efficiently	ADV
taxlaw-6842	131	31	.	.	PUNCT
taxlaw-6842	132	1	1	1	X
taxlaw-6842	132	2	.	.	X
taxlaw-6842	132	3	nondistribution	nondistribution	NOUN
taxlaw-6842	132	4	constraint	constraint	PROPN
taxlaw-6842	132	5	builds	build	VERB
taxlaw-6842	132	6	trust	trust	NOUN
taxlaw-6842	132	7	in	in	ADP
taxlaw-6842	132	8	path	path	NOUN
taxlaw-6842	132	9	-	-	PUNCT
taxlaw-6842	132	10	breaking	break	VERB
taxlaw-6842	132	11	work	work	NOUN
taxlaw-6842	132	12	,	,	PUNCT
taxlaw-6842	132	13	henry	henry	PROPN
taxlaw-6842	132	14	hansmann	hansmann	PROPN
taxlaw-6842	132	15	has	have	AUX
taxlaw-6842	132	16	shown	show	VERB
taxlaw-6842	132	17	how	how	SCONJ
taxlaw-6842	132	18	the	the	DET
taxlaw-6842	132	19	nonprofit	nonprofit	ADJ
taxlaw-6842	132	20	form	form	NOUN
taxlaw-6842	132	21	overcomes	overcome	VERB
taxlaw-6842	132	22	information	information	NOUN
taxlaw-6842	132	23	asymmetry	asymmetry	NOUN
taxlaw-6842	132	24	.	.	PUNCT
taxlaw-6842	133	1	since	since	SCONJ
taxlaw-6842	133	2	managers	manager	NOUN
taxlaw-6842	133	3	and	and	CCONJ
taxlaw-6842	133	4	board	board	NOUN
taxlaw-6842	133	5	members	member	NOUN
taxlaw-6842	133	6	do	do	AUX
taxlaw-6842	133	7	not	not	PART
taxlaw-6842	133	8	have	have	VERB
taxlaw-6842	133	9	a	a	DET
taxlaw-6842	133	10	financial	financial	ADJ
taxlaw-6842	133	11	incentive	incentive	NOUN
taxlaw-6842	133	12	to	to	PART
taxlaw-6842	133	13	take	take	VERB
taxlaw-6842	133	14	advantage	advantage	NOUN
taxlaw-6842	133	15	of	of	ADP
taxlaw-6842	133	16	beneficiaries	beneficiary	NOUN
taxlaw-6842	133	17	and	and	CCONJ
taxlaw-6842	133	18	donors,17	donors,17	NOUN
taxlaw-6842	133	19	beneficiaries	beneficiary	NOUN
taxlaw-6842	133	20	trust	trust	VERB
taxlaw-6842	133	21	them	they	PRON
taxlaw-6842	133	22	not	not	PART
taxlaw-6842	133	23	to	to	PART
taxlaw-6842	133	24	overcharge	overcharge	VERB
taxlaw-6842	133	25	or	or	CCONJ
taxlaw-6842	133	26	skimp	skimp	VERB
taxlaw-6842	133	27	16	16	NUM
taxlaw-6842	133	28	henry	henry	PROPN
taxlaw-6842	133	29	hansmann	hansmann	PROPN
taxlaw-6842	133	30	,	,	PUNCT
taxlaw-6842	133	31	economic	economic	ADJ
taxlaw-6842	133	32	theories	theory	NOUN
taxlaw-6842	133	33	of	of	ADP
taxlaw-6842	133	34	the	the	DET
taxlaw-6842	133	35	nonprofit	nonprofit	ADJ
taxlaw-6842	133	36	sector	sector	NOUN
taxlaw-6842	133	37	,	,	PUNCT
taxlaw-6842	133	38	in	in	ADP
taxlaw-6842	133	39	the	the	DET
taxlaw-6842	133	40	nonprofit	nonprofit	ADJ
taxlaw-6842	133	41	sector	sector	NOUN
taxlaw-6842	133	42	29	29	NUM
taxlaw-6842	133	43	(	(	PUNCT
taxlaw-6842	133	44	walter	walter	PROPN
taxlaw-6842	133	45	powell	powell	PROPN
taxlaw-6842	133	46	ed	ed	PROPN
taxlaw-6842	133	47	.	.	PROPN
taxlaw-6842	133	48	1987	1987	NUM
taxlaw-6842	133	49	)	)	PUNCT
taxlaw-6842	134	1	[	[	X
taxlaw-6842	134	2	hereinafter	hereinafter	NOUN
taxlaw-6842	134	3	“	"	PUNCT
taxlaw-6842	134	4	economic	economic	ADJ
taxlaw-6842	134	5	theories	theory	NOUN
taxlaw-6842	134	6	”	"	PUNCT
taxlaw-6842	134	7	]	]	X
taxlaw-6842	134	8	(	(	PUNCT
taxlaw-6842	134	9	nonprofits	nonprofit	NOUN
taxlaw-6842	134	10	have	have	VERB
taxlaw-6842	134	11	less	less	ADJ
taxlaw-6842	134	12	incentive	incentive	NOUN
taxlaw-6842	134	13	to	to	PART
taxlaw-6842	134	14	cut	cut	VERB
taxlaw-6842	134	15	costs	cost	NOUN
taxlaw-6842	134	16	)	)	PUNCT
taxlaw-6842	134	17	;	;	PUNCT
taxlaw-6842	134	18	evelyn	evelyn	PROPN
taxlaw-6842	134	19	brody	brody	PROPN
taxlaw-6842	134	20	,	,	PUNCT
taxlaw-6842	134	21	agents	agent	NOUN
taxlaw-6842	134	22	without	without	ADP
taxlaw-6842	134	23	principals	principal	NOUN
taxlaw-6842	134	24	:	:	PUNCT
taxlaw-6842	134	25	the	the	DET
taxlaw-6842	134	26	economic	economic	ADJ
taxlaw-6842	134	27	convergence	convergence	NOUN
taxlaw-6842	134	28	of	of	ADP
taxlaw-6842	134	29	the	the	DET
taxlaw-6842	134	30	nonprofit	nonprofit	ADJ
taxlaw-6842	134	31	and	and	CCONJ
taxlaw-6842	134	32	for	for	ADP
taxlaw-6842	134	33	-	-	PUNCT
taxlaw-6842	134	34	profit	profit	NOUN
taxlaw-6842	134	35	organizational	organizational	ADJ
taxlaw-6842	134	36	forms	form	NOUN
taxlaw-6842	134	37	,	,	PUNCT
taxlaw-6842	134	38	40	40	NUM
taxlaw-6842	134	39	n.y.l	n.y.l	NOUN
taxlaw-6842	134	40	.	.	PUNCT
taxlaw-6842	135	1	sch	sch	PROPN
taxlaw-6842	135	2	.	.	PUNCT
taxlaw-6842	136	1	l.	l.	PROPN
taxlaw-6842	136	2	rev	rev	PROPN
taxlaw-6842	136	3	.	.	PROPN
taxlaw-6842	136	4	457	457	NUM
taxlaw-6842	136	5	,	,	PUNCT
taxlaw-6842	136	6	465	465	NUM
taxlaw-6842	136	7	(	(	PUNCT
taxlaw-6842	136	8	1996	1996	NUM
taxlaw-6842	136	9	)	)	PUNCT
taxlaw-6842	136	10	(	(	PUNCT
taxlaw-6842	136	11	as	as	ADP
taxlaw-6842	136	12	a	a	DET
taxlaw-6842	136	13	legal	legal	ADJ
taxlaw-6842	136	14	matter	matter	NOUN
taxlaw-6842	136	15	,	,	PUNCT
taxlaw-6842	136	16	donors	donor	NOUN
taxlaw-6842	136	17	are	be	AUX
taxlaw-6842	136	18	not	not	PART
taxlaw-6842	136	19	owners	owner	NOUN
taxlaw-6842	136	20	)	)	PUNCT
taxlaw-6842	137	1	[	[	X
taxlaw-6842	137	2	hereinafter	hereinafter	NOUN
taxlaw-6842	137	3	“	"	PUNCT
taxlaw-6842	137	4	agents	agent	NOUN
taxlaw-6842	137	5	without	without	ADP
taxlaw-6842	137	6	principals	principal	NOUN
taxlaw-6842	137	7	”	"	PUNCT
taxlaw-6842	137	8	]	]	PUNCT
taxlaw-6842	137	9	.	.	PUNCT
taxlaw-6842	138	1	17	17	NUM
taxlaw-6842	138	2	hansmann	hansmann	NOUN
taxlaw-6842	138	3	,	,	PUNCT
taxlaw-6842	138	4	nonprofit	nonprofit	ADJ
taxlaw-6842	138	5	enterprise	enterprise	NOUN
taxlaw-6842	138	6	,	,	PUNCT
taxlaw-6842	138	7	supra	supra	PROPN
taxlaw-6842	138	8	note	note	NOUN
taxlaw-6842	138	9	7	7	NUM
taxlaw-6842	138	10	,	,	PUNCT
taxlaw-6842	138	11	at	at	ADP
taxlaw-6842	138	12	844	844	NUM
taxlaw-6842	138	13	(	(	PUNCT
taxlaw-6842	138	14	“	"	PUNCT
taxlaw-6842	138	15	the	the	DET
taxlaw-6842	138	16	nonprofit	nonprofit	ADJ
taxlaw-6842	138	17	producer	producer	NOUN
taxlaw-6842	138	18	.	.	PUNCT
taxlaw-6842	138	19	.	.	PUNCT
taxlaw-6842	138	20	.	.	PUNCT
taxlaw-6842	138	21	lacks	lack	VERB
taxlaw-6842	138	22	the	the	DET
taxlaw-6842	138	23	incentive	incentive	NOUN
taxlaw-6842	138	24	to	to	PART
taxlaw-6842	138	25	[	[	X
taxlaw-6842	138	26	raise	raise	VERB
taxlaw-6842	138	27	prices	price	NOUN
taxlaw-6842	138	28	and	and	CCONJ
taxlaw-6842	138	29	cut	cut	VERB
taxlaw-6842	138	30	quality	quality	NOUN
taxlaw-6842	138	31	]	]	PUNCT
taxlaw-6842	138	32	.	.	PUNCT
taxlaw-6842	138	33	.	.	PUNCT
taxlaw-6842	138	34	.	.	PUNCT
taxlaw-6842	139	1	because	because	SCONJ
taxlaw-6842	139	2	those	those	PRON
taxlaw-6842	139	3	in	in	ADP
taxlaw-6842	139	4	charge	charge	NOUN
taxlaw-6842	139	5	are	be	AUX
taxlaw-6842	139	6	barred	bar	VERB
taxlaw-6842	139	7	from	from	ADP
taxlaw-6842	139	8	taking	take	VERB
taxlaw-6842	139	9	home	home	ADV
taxlaw-6842	139	10	any	any	DET
taxlaw-6842	139	11	resulting	result	VERB
taxlaw-6842	139	12	profits	profit	NOUN
taxlaw-6842	139	13	.	.	PUNCT
taxlaw-6842	140	1	“	"	PUNCT
taxlaw-6842	140	2	)	)	PUNCT
taxlaw-6842	140	3	.	.	PUNCT
taxlaw-6842	141	1	[	[	X
taxlaw-6842	141	2	vol	vol	NOUN
taxlaw-6842	141	3	.	.	PROPN
taxlaw-6842	141	4	11.2	11.2	NUM
taxlaw-6842	141	5	columbia	columbia	PROPN
taxlaw-6842	141	6	journal	journal	PROPN
taxlaw-6842	141	7	of	of	ADP
taxlaw-6842	141	8	tax	tax	NOUN
taxlaw-6842	141	9	law	law	NOUN
taxlaw-6842	141	10	82	82	NUM
taxlaw-6842	141	11	on	on	ADP
taxlaw-6842	141	12	quality.18	quality.18	NOUN
taxlaw-6842	141	13	likewise	likewise	ADV
taxlaw-6842	141	14	,	,	PUNCT
taxlaw-6842	141	15	funders	funder	NOUN
taxlaw-6842	141	16	buy	buy	VERB
taxlaw-6842	141	17	goods	good	NOUN
taxlaw-6842	141	18	and	and	CCONJ
taxlaw-6842	141	19	services	service	NOUN
taxlaw-6842	141	20	for	for	ADP
taxlaw-6842	141	21	third	third	ADJ
taxlaw-6842	141	22	parties	party	NOUN
taxlaw-6842	141	23	without	without	ADP
taxlaw-6842	141	24	confirming	confirm	VERB
taxlaw-6842	141	25	receipt19	receipt19	NOUN
taxlaw-6842	141	26	or	or	CCONJ
taxlaw-6842	141	27	knowing	know	VERB
taxlaw-6842	141	28	the	the	DET
taxlaw-6842	141	29	incremental	incremental	ADJ
taxlaw-6842	141	30	impact	impact	NOUN
taxlaw-6842	141	31	of	of	ADP
taxlaw-6842	141	32	their	their	PRON
taxlaw-6842	141	33	contributions.20	contributions.20	NOUN
taxlaw-6842	141	34	admittedly	admittedly	ADV
taxlaw-6842	141	35	,	,	PUNCT
taxlaw-6842	141	36	nonprofit	nonprofit	ADJ
taxlaw-6842	141	37	managers	manager	NOUN
taxlaw-6842	141	38	and	and	CCONJ
taxlaw-6842	141	39	boards	board	NOUN
taxlaw-6842	141	40	can	can	AUX
taxlaw-6842	141	41	still	still	ADV
taxlaw-6842	141	42	behave	behave	VERB
taxlaw-6842	141	43	in	in	ADP
taxlaw-6842	141	44	self	self	NOUN
taxlaw-6842	141	45	-	-	PUNCT
taxlaw-6842	141	46	interested	interested	ADJ
taxlaw-6842	141	47	ways	way	NOUN
taxlaw-6842	141	48	,	,	PUNCT
taxlaw-6842	141	49	which	which	PRON
taxlaw-6842	141	50	are	be	AUX
taxlaw-6842	141	51	well	well	ADV
taxlaw-6842	141	52	understood	understand	VERB
taxlaw-6842	141	53	.	.	PUNCT
taxlaw-6842	142	1	managers	manager	NOUN
taxlaw-6842	142	2	can	can	AUX
taxlaw-6842	142	3	claim	claim	VERB
taxlaw-6842	142	4	overly	overly	ADV
taxlaw-6842	142	5	-	-	PUNCT
taxlaw-6842	142	6	generous	generous	ADJ
taxlaw-6842	142	7	pay	pay	NOUN
taxlaw-6842	142	8	,	,	PUNCT
taxlaw-6842	142	9	engage	engage	VERB
taxlaw-6842	142	10	in	in	ADP
taxlaw-6842	142	11	nepotistic	nepotistic	ADJ
taxlaw-6842	142	12	hiring	hiring	NOUN
taxlaw-6842	142	13	,	,	PUNCT
taxlaw-6842	142	14	pursue	pursue	VERB
taxlaw-6842	142	15	“	"	PUNCT
taxlaw-6842	142	16	pet	pet	ADJ
taxlaw-6842	142	17	”	"	PUNCT
taxlaw-6842	142	18	projects	project	NOUN
taxlaw-6842	142	19	,	,	PUNCT
taxlaw-6842	142	20	and	and	CCONJ
taxlaw-6842	142	21	set	set	VERB
taxlaw-6842	142	22	a	a	DET
taxlaw-6842	142	23	relaxed	relaxed	ADJ
taxlaw-6842	142	24	pace	pace	NOUN
taxlaw-6842	142	25	,	,	PUNCT
taxlaw-6842	142	26	while	while	SCONJ
taxlaw-6842	142	27	board	board	NOUN
taxlaw-6842	142	28	members	member	NOUN
taxlaw-6842	142	29	can	can	AUX
taxlaw-6842	142	30	claim	claim	VERB
taxlaw-6842	142	31	a	a	DET
taxlaw-6842	142	32	range	range	NOUN
taxlaw-6842	142	33	of	of	ADP
taxlaw-6842	142	34	private	private	ADJ
taxlaw-6842	142	35	benefits.21	benefits.21	NOUN
taxlaw-6842	142	36	yet	yet	CCONJ
taxlaw-6842	142	37	the	the	DET
taxlaw-6842	142	38	nonprofit	nonprofit	ADJ
taxlaw-6842	142	39	form	form	NOUN
taxlaw-6842	142	40	still	still	ADV
taxlaw-6842	142	41	provides	provide	VERB
taxlaw-6842	142	42	some	some	DET
taxlaw-6842	142	43	reassurance	reassurance	NOUN
taxlaw-6842	142	44	to	to	ADP
taxlaw-6842	142	45	beneficiaries	beneficiary	NOUN
taxlaw-6842	142	46	and	and	CCONJ
taxlaw-6842	142	47	donors	donor	NOUN
taxlaw-6842	142	48	.	.	PUNCT
taxlaw-6842	143	1	2	2	X
taxlaw-6842	143	2	.	.	X
taxlaw-6842	143	3	nondistribution	nondistribution	NOUN
taxlaw-6842	143	4	constraint	constraint	NOUN
taxlaw-6842	143	5	breeds	breed	VERB
taxlaw-6842	143	6	inefficiency	inefficiency	NOUN
taxlaw-6842	143	7	even	even	ADV
taxlaw-6842	143	8	so	so	ADV
taxlaw-6842	143	9	,	,	PUNCT
taxlaw-6842	143	10	the	the	DET
taxlaw-6842	143	11	literature	literature	NOUN
taxlaw-6842	143	12	also	also	ADV
taxlaw-6842	143	13	emphasizes	emphasize	VERB
taxlaw-6842	143	14	a	a	DET
taxlaw-6842	143	15	downside	downside	NOUN
taxlaw-6842	143	16	to	to	ADP
taxlaw-6842	143	17	the	the	DET
taxlaw-6842	143	18	nondistribution	nondistribution	NOUN
taxlaw-6842	143	19	constraint	constraint	NOUN
taxlaw-6842	143	20	:	:	PUNCT
taxlaw-6842	143	21	since	since	SCONJ
taxlaw-6842	143	22	managers	manager	NOUN
taxlaw-6842	143	23	and	and	CCONJ
taxlaw-6842	143	24	board	board	NOUN
taxlaw-6842	143	25	members	member	NOUN
taxlaw-6842	143	26	do	do	AUX
taxlaw-6842	143	27	not	not	PART
taxlaw-6842	143	28	benefit	benefit	VERB
taxlaw-6842	143	29	financially	financially	ADV
taxlaw-6842	143	30	from	from	ADP
taxlaw-6842	143	31	increasing	increase	VERB
taxlaw-6842	143	32	revenue	revenue	NOUN
taxlaw-6842	143	33	or	or	CCONJ
taxlaw-6842	143	34	cutting	cut	VERB
taxlaw-6842	143	35	costs	cost	NOUN
taxlaw-6842	143	36	,	,	PUNCT
taxlaw-6842	143	37	they	they	PRON
taxlaw-6842	143	38	have	have	VERB
taxlaw-6842	143	39	less	less	ADJ
taxlaw-6842	143	40	reason	reason	NOUN
taxlaw-6842	143	41	to	to	PART
taxlaw-6842	143	42	make	make	VERB
taxlaw-6842	143	43	hard	hard	ADJ
taxlaw-6842	143	44	choices.22	choices.22	NOUN
taxlaw-6842	143	45	after	after	ADV
taxlaw-6842	143	46	all	all	ADV
taxlaw-6842	143	47	,	,	PUNCT
taxlaw-6842	143	48	saying	say	VERB
taxlaw-6842	143	49	“	"	PUNCT
taxlaw-6842	143	50	no	no	INTJ
taxlaw-6842	143	51	”	"	PUNCT
taxlaw-6842	143	52	to	to	ADP
taxlaw-6842	143	53	colleagues	colleague	NOUN
taxlaw-6842	143	54	,	,	PUNCT
taxlaw-6842	143	55	grantees	grantee	NOUN
taxlaw-6842	143	56	,	,	PUNCT
taxlaw-6842	143	57	and	and	CCONJ
taxlaw-6842	143	58	vendors	vendor	NOUN
taxlaw-6842	143	59	is	be	AUX
taxlaw-6842	143	60	harder	hard	ADJ
taxlaw-6842	143	61	than	than	ADP
taxlaw-6842	143	62	saying	say	VERB
taxlaw-6842	143	63	“	"	PUNCT
taxlaw-6842	143	64	yes	yes	INTJ
taxlaw-6842	143	65	.	.	PUNCT
taxlaw-6842	143	66	”	"	PUNCT
taxlaw-6842	143	67	pushing	push	VERB
taxlaw-6842	143	68	them	they	PRON
taxlaw-6842	143	69	to	to	PART
taxlaw-6842	143	70	perform	perform	VERB
taxlaw-6842	143	71	better	well	ADV
taxlaw-6842	143	72	can	can	AUX
taxlaw-6842	143	73	be	be	AUX
taxlaw-6842	143	74	unpleasant	unpleasant	ADJ
taxlaw-6842	143	75	,	,	PUNCT
taxlaw-6842	143	76	as	as	SCONJ
taxlaw-6842	143	77	is	be	AUX
taxlaw-6842	143	78	severing	sever	VERB
taxlaw-6842	143	79	ties	tie	NOUN
taxlaw-6842	143	80	with	with	ADP
taxlaw-6842	143	81	those	those	PRON
taxlaw-6842	143	82	who	who	PRON
taxlaw-6842	143	83	do	do	AUX
taxlaw-6842	143	84	n’t	not	PART
taxlaw-6842	143	85	measure	measure	VERB
taxlaw-6842	143	86	up	up	ADP
taxlaw-6842	143	87	.	.	PUNCT
taxlaw-6842	144	1	in	in	ADP
taxlaw-6842	144	2	addition	addition	NOUN
taxlaw-6842	144	3	to	to	ADP
taxlaw-6842	144	4	sapping	sap	VERB
taxlaw-6842	144	5	their	their	PRON
taxlaw-6842	144	6	motivation	motivation	NOUN
taxlaw-6842	144	7	,	,	PUNCT
taxlaw-6842	144	8	the	the	DET
taxlaw-6842	144	9	nondistribution	nondistribution	NOUN
taxlaw-6842	144	10	constraint	constraint	NOUN
taxlaw-6842	144	11	also	also	ADV
taxlaw-6842	144	12	insulates	insulate	VERB
taxlaw-6842	144	13	managers	manager	NOUN
taxlaw-6842	144	14	and	and	CCONJ
taxlaw-6842	144	15	boards	board	NOUN
taxlaw-6842	144	16	from	from	ADP
taxlaw-6842	144	17	external	external	ADJ
taxlaw-6842	144	18	scrutiny	scrutiny	NOUN
taxlaw-6842	144	19	.	.	PUNCT
taxlaw-6842	145	1	since	since	SCONJ
taxlaw-6842	145	2	there	there	PRON
taxlaw-6842	145	3	are	be	VERB
taxlaw-6842	145	4	no	no	DET
taxlaw-6842	145	5	owners	owner	NOUN
taxlaw-6842	145	6	to	to	PART
taxlaw-6842	145	7	demand	demand	VERB
taxlaw-6842	145	8	a	a	DET
taxlaw-6842	145	9	distribution	distribution	NOUN
taxlaw-6842	145	10	,	,	PUNCT
taxlaw-6842	145	11	managers	manager	NOUN
taxlaw-6842	145	12	and	and	CCONJ
taxlaw-6842	145	13	boards	board	NOUN
taxlaw-6842	145	14	retain	retain	VERB
taxlaw-6842	145	15	control	control	NOUN
taxlaw-6842	145	16	of	of	ADP
taxlaw-6842	145	17	any	any	DET
taxlaw-6842	145	18	resources	resource	NOUN
taxlaw-6842	145	19	they	they	PRON
taxlaw-6842	145	20	do	do	AUX
taxlaw-6842	145	21	not	not	PART
taxlaw-6842	145	22	spend.23	spend.23	VERB
taxlaw-6842	145	23	they	they	PRON
taxlaw-6842	145	24	can	can	AUX
taxlaw-6842	145	25	use	use	VERB
taxlaw-6842	145	26	these	these	DET
taxlaw-6842	145	27	18	18	NUM
taxlaw-6842	145	28	henry	henry	PROPN
taxlaw-6842	145	29	hansmann	hansmann	PROPN
taxlaw-6842	145	30	,	,	PUNCT
taxlaw-6842	145	31	the	the	DET
taxlaw-6842	145	32	ownership	ownership	NOUN
taxlaw-6842	145	33	of	of	ADP
taxlaw-6842	145	34	enterprise	enterprise	NOUN
taxlaw-6842	145	35	228	228	NUM
taxlaw-6842	145	36	(	(	PUNCT
taxlaw-6842	145	37	1996	1996	NUM
taxlaw-6842	145	38	)	)	PUNCT
taxlaw-6842	146	1	[	[	X
taxlaw-6842	146	2	hereinafter	hereinafter	NOUN
taxlaw-6842	146	3	“	"	PUNCT
taxlaw-6842	146	4	ownership	ownership	NOUN
taxlaw-6842	146	5	”	"	PUNCT
taxlaw-6842	146	6	]	]	X
taxlaw-6842	146	7	(	(	PUNCT
taxlaw-6842	146	8	“	"	PUNCT
taxlaw-6842	146	9	nonprofit	nonprofit	ADJ
taxlaw-6842	146	10	firms	firm	NOUN
taxlaw-6842	146	11	commonly	commonly	ADV
taxlaw-6842	146	12	arise	arise	VERB
taxlaw-6842	146	13	where	where	SCONJ
taxlaw-6842	146	14	customers	customer	NOUN
taxlaw-6842	146	15	are	be	AUX
taxlaw-6842	146	16	in	in	ADP
taxlaw-6842	146	17	a	a	DET
taxlaw-6842	146	18	particularly	particularly	ADV
taxlaw-6842	146	19	poor	poor	ADJ
taxlaw-6842	146	20	position	position	NOUN
taxlaw-6842	146	21	to	to	PART
taxlaw-6842	146	22	determine	determine	VERB
taxlaw-6842	146	23	,	,	PUNCT
taxlaw-6842	146	24	with	with	ADP
taxlaw-6842	146	25	reasonable	reasonable	ADJ
taxlaw-6842	146	26	cost	cost	NOUN
taxlaw-6842	146	27	or	or	CCONJ
taxlaw-6842	146	28	effort	effort	NOUN
taxlaw-6842	146	29	,	,	PUNCT
taxlaw-6842	146	30	the	the	DET
taxlaw-6842	146	31	quality	quality	NOUN
taxlaw-6842	146	32	or	or	CCONJ
taxlaw-6842	146	33	the	the	DET
taxlaw-6842	146	34	quantity	quantity	NOUN
taxlaw-6842	146	35	of	of	ADP
taxlaw-6842	146	36	the	the	DET
taxlaw-6842	146	37	services	service	NOUN
taxlaw-6842	146	38	they	they	PRON
taxlaw-6842	146	39	receive	receive	VERB
taxlaw-6842	146	40	from	from	ADP
taxlaw-6842	146	41	a	a	DET
taxlaw-6842	146	42	firm	firm	NOUN
taxlaw-6842	146	43	.	.	PUNCT
taxlaw-6842	146	44	”	"	PUNCT
taxlaw-6842	146	45	)	)	PUNCT
taxlaw-6842	146	46	.	.	PUNCT
taxlaw-6842	147	1	admittedly	admittedly	ADV
taxlaw-6842	147	2	,	,	PUNCT
taxlaw-6842	147	3	beneficiaries	beneficiary	NOUN
taxlaw-6842	147	4	are	be	AUX
taxlaw-6842	147	5	reassured	reassure	VERB
taxlaw-6842	147	6	by	by	ADP
taxlaw-6842	147	7	the	the	DET
taxlaw-6842	147	8	nondistribution	nondistribution	NOUN
taxlaw-6842	147	9	constraint	constraint	NOUN
taxlaw-6842	147	10	only	only	ADV
taxlaw-6842	147	11	when	when	SCONJ
taxlaw-6842	147	12	they	they	PRON
taxlaw-6842	147	13	understand	understand	VERB
taxlaw-6842	147	14	its	its	PRON
taxlaw-6842	147	15	significance	significance	NOUN
taxlaw-6842	147	16	.	.	PUNCT
taxlaw-6842	148	1	see	see	VERB
taxlaw-6842	148	2	prakash	prakash	PROPN
taxlaw-6842	148	3	&	&	CCONJ
taxlaw-6842	148	4	gugerty	gugerty	PROPN
taxlaw-6842	148	5	,	,	PUNCT
taxlaw-6842	148	6	supra	supra	PROPN
taxlaw-6842	148	7	note	note	PROPN
taxlaw-6842	148	8	11	11	NUM
taxlaw-6842	148	9	,	,	PUNCT
taxlaw-6842	148	10	at	at	ADP
taxlaw-6842	148	11	27	27	NUM
taxlaw-6842	148	12	(	(	PUNCT
taxlaw-6842	148	13	noting	note	VERB
taxlaw-6842	148	14	evidence	evidence	NOUN
taxlaw-6842	148	15	that	that	SCONJ
taxlaw-6842	148	16	consumers	consumer	NOUN
taxlaw-6842	148	17	“	"	PUNCT
taxlaw-6842	148	18	have	have	AUX
taxlaw-6842	148	19	limited	limit	VERB
taxlaw-6842	148	20	understanding	understanding	NOUN
taxlaw-6842	148	21	of	of	ADP
taxlaw-6842	148	22	what	what	PRON
taxlaw-6842	148	23	the	the	DET
taxlaw-6842	148	24	nonprofit	nonprofit	ADJ
taxlaw-6842	148	25	form	form	NOUN
taxlaw-6842	148	26	entails	entail	VERB
taxlaw-6842	148	27	”	"	PUNCT
taxlaw-6842	148	28	)	)	PUNCT
taxlaw-6842	148	29	.	.	PUNCT
taxlaw-6842	149	1	19	19	NUM
taxlaw-6842	149	2	hansmann	hansmann	NOUN
taxlaw-6842	149	3	,	,	PUNCT
taxlaw-6842	149	4	nonprofit	nonprofit	ADJ
taxlaw-6842	149	5	enterprise	enterprise	NOUN
taxlaw-6842	149	6	,	,	PUNCT
taxlaw-6842	149	7	supra	supra	PROPN
taxlaw-6842	149	8	note	note	NOUN
taxlaw-6842	149	9	7	7	NUM
taxlaw-6842	149	10	,	,	PUNCT
taxlaw-6842	149	11	at	at	ADP
taxlaw-6842	149	12	847	847	NUM
taxlaw-6842	149	13	(	(	PUNCT
taxlaw-6842	149	14	funding	fund	VERB
taxlaw-6842	149	15	disaster	disaster	NOUN
taxlaw-6842	149	16	relief	relief	NOUN
taxlaw-6842	149	17	thousands	thousand	NOUN
taxlaw-6842	149	18	of	of	ADP
taxlaw-6842	149	19	miles	mile	NOUN
taxlaw-6842	149	20	away	away	ADV
taxlaw-6842	149	21	)	)	PUNCT
taxlaw-6842	149	22	.	.	PUNCT
taxlaw-6842	150	1	20	20	NUM
taxlaw-6842	150	2	ira	ira	PROPN
taxlaw-6842	150	3	ellman	ellman	NOUN
taxlaw-6842	150	4	,	,	PUNCT
taxlaw-6842	150	5	another	another	DET
taxlaw-6842	150	6	theory	theory	NOUN
taxlaw-6842	150	7	of	of	ADP
taxlaw-6842	150	8	nonprofit	nonprofit	ADJ
taxlaw-6842	150	9	corporations	corporation	NOUN
taxlaw-6842	150	10	,	,	PUNCT
taxlaw-6842	150	11	80	80	NUM
taxlaw-6842	150	12	mich	mich	PROPN
taxlaw-6842	150	13	l.	l.	PROPN
taxlaw-6842	150	14	rev	rev	PROPN
taxlaw-6842	150	15	.	.	PROPN
taxlaw-6842	150	16	999	999	NUM
taxlaw-6842	150	17	,	,	PUNCT
taxlaw-6842	150	18	1010	1010	NUM
taxlaw-6842	150	19	(	(	PUNCT
taxlaw-6842	150	20	1982	1982	NUM
taxlaw-6842	150	21	)	)	PUNCT
taxlaw-6842	150	22	(	(	PUNCT
taxlaw-6842	150	23	donors	donor	NOUN
taxlaw-6842	150	24	do	do	AUX
taxlaw-6842	150	25	not	not	PART
taxlaw-6842	150	26	know	know	VERB
taxlaw-6842	150	27	if	if	SCONJ
taxlaw-6842	150	28	their	their	PRON
taxlaw-6842	150	29	personal	personal	ADJ
taxlaw-6842	150	30	contribution	contribution	NOUN
taxlaw-6842	150	31	enhanced	enhance	VERB
taxlaw-6842	150	32	either	either	CCONJ
taxlaw-6842	150	33	quality	quality	NOUN
taxlaw-6842	150	34	or	or	CCONJ
taxlaw-6842	150	35	quantity	quantity	NOUN
taxlaw-6842	150	36	)	)	PUNCT
taxlaw-6842	150	37	;	;	PUNCT
taxlaw-6842	150	38	hansmann	hansmann	NOUN
taxlaw-6842	150	39	,	,	PUNCT
taxlaw-6842	150	40	economic	economic	ADJ
taxlaw-6842	150	41	theories	theory	NOUN
taxlaw-6842	150	42	,	,	PUNCT
taxlaw-6842	150	43	supra	supra	PROPN
taxlaw-6842	150	44	note	note	PROPN
taxlaw-6842	150	45	16	16	NUM
taxlaw-6842	150	46	,	,	PUNCT
taxlaw-6842	150	47	at	at	ADP
taxlaw-6842	150	48	30	30	NUM
taxlaw-6842	150	49	(	(	PUNCT
taxlaw-6842	150	50	nonprofits	nonprofit	NOUN
taxlaw-6842	150	51	are	be	AUX
taxlaw-6842	150	52	used	use	VERB
taxlaw-6842	150	53	when	when	SCONJ
taxlaw-6842	150	54	“	"	PUNCT
taxlaw-6842	150	55	collective	collective	ADJ
taxlaw-6842	150	56	consumption	consumption	NOUN
taxlaw-6842	150	57	goods	good	NOUN
taxlaw-6842	150	58	produced	produce	VERB
taxlaw-6842	150	59	in	in	ADP
taxlaw-6842	150	60	such	such	ADJ
taxlaw-6842	150	61	aggregate	aggregate	ADJ
taxlaw-6842	150	62	magnitude	magnitude	NOUN
taxlaw-6842	150	63	that	that	SCONJ
taxlaw-6842	150	64	the	the	DET
taxlaw-6842	150	65	increment	increment	NOUN
taxlaw-6842	150	66	purchased	purchase	VERB
taxlaw-6842	150	67	by	by	ADP
taxlaw-6842	150	68	a	a	DET
taxlaw-6842	150	69	single	single	ADJ
taxlaw-6842	150	70	individual	individual	NOUN
taxlaw-6842	150	71	can	can	AUX
taxlaw-6842	150	72	not	not	PART
taxlaw-6842	150	73	be	be	AUX
taxlaw-6842	150	74	easily	easily	ADV
taxlaw-6842	150	75	ascertained	ascertain	VERB
taxlaw-6842	150	76	”	"	PUNCT
taxlaw-6842	150	77	)	)	PUNCT
taxlaw-6842	150	78	;	;	PUNCT
taxlaw-6842	150	79	hansmann	hansmann	NOUN
taxlaw-6842	150	80	,	,	PUNCT
taxlaw-6842	150	81	nonprofit	nonprofit	ADJ
taxlaw-6842	150	82	enterprise	enterprise	NOUN
taxlaw-6842	150	83	,	,	PUNCT
taxlaw-6842	150	84	supra	supra	PROPN
taxlaw-6842	150	85	note	note	NOUN
taxlaw-6842	150	86	7	7	NUM
taxlaw-6842	150	87	,	,	PUNCT
taxlaw-6842	150	88	at	at	ADP
taxlaw-6842	150	89	851	851	NUM
taxlaw-6842	150	90	.	.	PUNCT
taxlaw-6842	150	91	21	21	NUM
taxlaw-6842	150	92	brody	brody	NOUN
taxlaw-6842	150	93	,	,	PUNCT
taxlaw-6842	150	94	agents	agent	NOUN
taxlaw-6842	150	95	without	without	ADP
taxlaw-6842	150	96	principals	principal	NOUN
taxlaw-6842	150	97	,	,	PUNCT
taxlaw-6842	150	98	supra	supra	PROPN
taxlaw-6842	150	99	note	note	NOUN
taxlaw-6842	150	100	16	16	NUM
taxlaw-6842	150	101	,	,	PUNCT
taxlaw-6842	150	102	at	at	ADP
taxlaw-6842	150	103	493	493	NUM
taxlaw-6842	150	104	;	;	PUNCT
taxlaw-6842	150	105	hansmann	hansmann	NOUN
taxlaw-6842	150	106	,	,	PUNCT
taxlaw-6842	150	107	economic	economic	ADJ
taxlaw-6842	150	108	theories	theory	NOUN
taxlaw-6842	150	109	,	,	PUNCT
taxlaw-6842	150	110	supra	supra	PROPN
taxlaw-6842	150	111	note	note	PROPN
taxlaw-6842	150	112	16	16	NUM
taxlaw-6842	150	113	,	,	PUNCT
taxlaw-6842	150	114	at	at	ADP
taxlaw-6842	150	115	38	38	NUM
taxlaw-6842	150	116	(	(	PUNCT
taxlaw-6842	150	117	there	there	PRON
taxlaw-6842	150	118	is	be	VERB
taxlaw-6842	150	119	evidence	evidence	NOUN
taxlaw-6842	150	120	that	that	SCONJ
taxlaw-6842	150	121	nonprofit	nonprofit	ADJ
taxlaw-6842	150	122	managers	manager	NOUN
taxlaw-6842	150	123	seek	seek	VERB
taxlaw-6842	150	124	nonpecuniary	nonpecuniary	ADJ
taxlaw-6842	150	125	perquisites	perquisite	NOUN
taxlaw-6842	150	126	)	)	PUNCT
taxlaw-6842	150	127	;	;	PUNCT
taxlaw-6842	150	128	hansmann	hansmann	NOUN
taxlaw-6842	150	129	,	,	PUNCT
taxlaw-6842	150	130	nonprofit	nonprofit	ADJ
taxlaw-6842	150	131	enterprise	enterprise	NOUN
taxlaw-6842	150	132	,	,	PUNCT
taxlaw-6842	151	1	supra	supra	PROPN
taxlaw-6842	151	2	note	note	NOUN
taxlaw-6842	151	3	7	7	NUM
taxlaw-6842	151	4	,	,	PUNCT
taxlaw-6842	151	5	at	at	ADP
taxlaw-6842	151	6	875	875	NUM
taxlaw-6842	151	7	(	(	PUNCT
taxlaw-6842	151	8	noting	note	VERB
taxlaw-6842	151	9	various	various	ADJ
taxlaw-6842	151	10	ways	way	NOUN
taxlaw-6842	151	11	nonprofits	nonprofit	NOUN
taxlaw-6842	151	12	managers	manager	NOUN
taxlaw-6842	151	13	can	can	AUX
taxlaw-6842	151	14	indirectly	indirectly	ADV
taxlaw-6842	151	15	share	share	VERB
taxlaw-6842	151	16	in	in	ADP
taxlaw-6842	151	17	profits	profit	NOUN
taxlaw-6842	151	18	)	)	PUNCT
taxlaw-6842	151	19	.	.	PUNCT
taxlaw-6842	152	1	22	22	NUM
taxlaw-6842	152	2	henry	henry	PROPN
taxlaw-6842	152	3	hansmann	hansmann	PROPN
taxlaw-6842	152	4	,	,	PUNCT
taxlaw-6842	152	5	the	the	DET
taxlaw-6842	152	6	economics	economic	NOUN
taxlaw-6842	152	7	of	of	ADP
taxlaw-6842	152	8	nonprofit	nonprofit	ADJ
taxlaw-6842	152	9	organizations	organization	NOUN
taxlaw-6842	152	10	,	,	PUNCT
taxlaw-6842	152	11	in	in	ADP
taxlaw-6842	152	12	comparative	comparative	ADJ
taxlaw-6842	152	13	corporate	corporate	ADJ
taxlaw-6842	152	14	governance	governance	NOUN
taxlaw-6842	152	15	of	of	ADP
taxlaw-6842	152	16	nonprofit	nonprofit	ADJ
taxlaw-6842	152	17	institutions	institution	NOUN
taxlaw-6842	152	18	60	60	NUM
taxlaw-6842	152	19	,	,	PUNCT
taxlaw-6842	152	20	64	64	NUM
taxlaw-6842	152	21	(	(	PUNCT
taxlaw-6842	152	22	klaus	klaus	PROPN
taxlaw-6842	152	23	j.	j.	PROPN
taxlaw-6842	152	24	hopt	hopt	VERB
taxlaw-6842	152	25	ed	ed	NOUN
taxlaw-6842	152	26	.	.	PUNCT
taxlaw-6842	152	27	)	)	PUNCT
taxlaw-6842	153	1	(	(	PUNCT
taxlaw-6842	153	2	2010	2010	NUM
taxlaw-6842	153	3	)	)	PUNCT
taxlaw-6842	154	1	[	[	X
taxlaw-6842	154	2	hereinafter	hereinafter	NOUN
taxlaw-6842	154	3	“	"	PUNCT
taxlaw-6842	154	4	economics	economic	NOUN
taxlaw-6842	154	5	”	"	PUNCT
taxlaw-6842	154	6	}	}	PUNCT
taxlaw-6842	154	7	(	(	PUNCT
taxlaw-6842	154	8	“	"	PUNCT
taxlaw-6842	154	9	the	the	DET
taxlaw-6842	154	10	principal	principal	ADJ
taxlaw-6842	154	11	forms	form	NOUN
taxlaw-6842	154	12	that	that	SCONJ
taxlaw-6842	154	13	managerialism	managerialism	NOUN
taxlaw-6842	154	14	might	might	AUX
taxlaw-6842	154	15	be	be	AUX
taxlaw-6842	154	16	expected	expect	VERB
taxlaw-6842	154	17	to	to	PART
taxlaw-6842	154	18	take	take	VERB
taxlaw-6842	154	19	in	in	ADP
taxlaw-6842	154	20	nonprofit	nonprofit	ADJ
taxlaw-6842	154	21	organizations	organization	NOUN
taxlaw-6842	154	22	are	be	AUX
taxlaw-6842	154	23	a	a	DET
taxlaw-6842	154	24	general	general	ADJ
taxlaw-6842	154	25	failure	failure	NOUN
taxlaw-6842	154	26	to	to	PART
taxlaw-6842	154	27	minimize	minimize	VERB
taxlaw-6842	154	28	costs	cost	NOUN
taxlaw-6842	154	29	and	and	CCONJ
taxlaw-6842	154	30	a	a	DET
taxlaw-6842	154	31	bias	bias	NOUN
taxlaw-6842	154	32	toward	toward	ADP
taxlaw-6842	154	33	excessive	excessive	ADJ
taxlaw-6842	154	34	quality	quality	NOUN
taxlaw-6842	154	35	and/or	and/or	CCONJ
taxlaw-6842	154	36	quantity	quantity	NOUN
taxlaw-6842	154	37	.	.	PUNCT
taxlaw-6842	154	38	”	"	PUNCT
taxlaw-6842	154	39	)	)	PUNCT
taxlaw-6842	154	40	;	;	PUNCT
taxlaw-6842	154	41	hansmann	hansmann	NOUN
taxlaw-6842	154	42	,	,	PUNCT
taxlaw-6842	154	43	nonprofit	nonprofit	ADJ
taxlaw-6842	154	44	enterprise	enterprise	NOUN
taxlaw-6842	154	45	,	,	PUNCT
taxlaw-6842	154	46	supra	supra	PROPN
taxlaw-6842	154	47	note	note	NOUN
taxlaw-6842	154	48	7	7	NUM
taxlaw-6842	154	49	,	,	PUNCT
taxlaw-6842	154	50	at	at	ADP
taxlaw-6842	154	51	878	878	NUM
taxlaw-6842	154	52	(	(	PUNCT
taxlaw-6842	154	53	“	"	PUNCT
taxlaw-6842	154	54	nonprofits	nonprofit	NOUN
taxlaw-6842	154	55	might	might	AUX
taxlaw-6842	154	56	therefore	therefore	ADV
taxlaw-6842	154	57	be	be	AUX
taxlaw-6842	154	58	expected	expect	VERB
taxlaw-6842	154	59	to	to	PART
taxlaw-6842	154	60	be	be	AUX
taxlaw-6842	154	61	less	less	ADV
taxlaw-6842	154	62	vigilant	vigilant	ADJ
taxlaw-6842	154	63	in	in	ADP
taxlaw-6842	154	64	eliminating	eliminate	VERB
taxlaw-6842	154	65	unnecessary	unnecessary	ADJ
taxlaw-6842	154	66	expense	expense	NOUN
taxlaw-6842	154	67	than	than	SCONJ
taxlaw-6842	154	68	are	be	AUX
taxlaw-6842	154	69	their	their	PRON
taxlaw-6842	154	70	for	for	ADP
taxlaw-6842	154	71	-	-	PUNCT
taxlaw-6842	154	72	profit	profit	NOUN
taxlaw-6842	154	73	counterparts	counterpart	NOUN
taxlaw-6842	154	74	.	.	PUNCT
taxlaw-6842	154	75	”	"	PUNCT
taxlaw-6842	154	76	)	)	PUNCT
taxlaw-6842	154	77	;	;	PUNCT
taxlaw-6842	154	78	anup	anup	ADJ
taxlaw-6842	154	79	malani	malani	PROPN
taxlaw-6842	154	80	,	,	PUNCT
taxlaw-6842	154	81	tomas	tomas	PROPN
taxlaw-6842	154	82	philipson	philipson	PROPN
taxlaw-6842	154	83	&	&	CCONJ
taxlaw-6842	154	84	guy	guy	PROPN
taxlaw-6842	154	85	david	david	PROPN
taxlaw-6842	154	86	,	,	PUNCT
taxlaw-6842	154	87	theories	theory	NOUN
taxlaw-6842	154	88	of	of	ADP
taxlaw-6842	154	89	firm	firm	ADJ
taxlaw-6842	154	90	behavior	behavior	NOUN
taxlaw-6842	154	91	in	in	ADP
taxlaw-6842	154	92	the	the	DET
taxlaw-6842	154	93	nonprofit	nonprofit	ADJ
taxlaw-6842	154	94	sector	sector	NOUN
taxlaw-6842	154	95	in	in	ADP
taxlaw-6842	154	96	the	the	DET
taxlaw-6842	154	97	governance	governance	NOUN
taxlaw-6842	154	98	of	of	ADP
taxlaw-6842	154	99	not	not	PART
taxlaw-6842	154	100	for	for	ADP
taxlaw-6842	154	101	profit	profit	NOUN
taxlaw-6842	154	102	organizations	organization	NOUN
taxlaw-6842	154	103	(	(	PUNCT
taxlaw-6842	154	104	edward	edward	PROPN
taxlaw-6842	154	105	l.	l.	PROPN
taxlaw-6842	154	106	glaeser	glaeser	PROPN
taxlaw-6842	154	107	,	,	PUNCT
taxlaw-6842	154	108	ed	ed	NOUN
taxlaw-6842	154	109	.	.	PUNCT
taxlaw-6842	154	110	)	)	PUNCT
taxlaw-6842	154	111	192	192	NUM
taxlaw-6842	154	112	(	(	PUNCT
taxlaw-6842	154	113	2003	2003	NUM
taxlaw-6842	154	114	)	)	PUNCT
taxlaw-6842	154	115	(	(	PUNCT
taxlaw-6842	154	116	“	"	PUNCT
taxlaw-6842	154	117	nfp	nfp	X
taxlaw-6842	154	118	[	[	PUNCT
taxlaw-6842	154	119	not	not	PART
taxlaw-6842	154	120	-	-	PUNCT
taxlaw-6842	154	121	for	for	ADP
taxlaw-6842	154	122	-	-	PUNCT
taxlaw-6842	154	123	profit	profit	NOUN
taxlaw-6842	154	124	]	]	PUNCT
taxlaw-6842	154	125	firms	firm	NOUN
taxlaw-6842	154	126	invest	invest	VERB
taxlaw-6842	154	127	less	less	ADJ
taxlaw-6842	154	128	effort	effort	NOUN
taxlaw-6842	154	129	in	in	ADP
taxlaw-6842	154	130	cost	cost	NOUN
taxlaw-6842	154	131	-	-	PUNCT
taxlaw-6842	154	132	cutting	cut	VERB
taxlaw-6842	154	133	effort	effort	NOUN
taxlaw-6842	154	134	because	because	SCONJ
taxlaw-6842	154	135	the	the	DET
taxlaw-6842	154	136	returns	return	NOUN
taxlaw-6842	154	137	to	to	ADP
taxlaw-6842	154	138	such	such	ADJ
taxlaw-6842	154	139	investment	investment	NOUN
taxlaw-6842	154	140	are	be	AUX
taxlaw-6842	154	141	lower	low	ADJ
taxlaw-6842	154	142	.	.	PUNCT
taxlaw-6842	154	143	”	"	PUNCT
taxlaw-6842	154	144	)	)	PUNCT
taxlaw-6842	154	145	.	.	PUNCT
taxlaw-6842	155	1	23	23	NUM
taxlaw-6842	155	2	hansmann	hansmann	NOUN
taxlaw-6842	155	3	,	,	PUNCT
taxlaw-6842	155	4	economics	economic	NOUN
taxlaw-6842	155	5	,	,	PUNCT
taxlaw-6842	155	6	supra	supra	PROPN
taxlaw-6842	155	7	note	note	NOUN
taxlaw-6842	155	8	22	22	NUM
taxlaw-6842	155	9	,	,	PUNCT
taxlaw-6842	155	10	at	at	ADP
taxlaw-6842	155	11	64	64	NUM
taxlaw-6842	155	12	(	(	PUNCT
taxlaw-6842	155	13	“	"	PUNCT
taxlaw-6842	155	14	the	the	DET
taxlaw-6842	155	15	absence	absence	NOUN
taxlaw-6842	155	16	of	of	ADP
taxlaw-6842	155	17	owners	owner	NOUN
taxlaw-6842	155	18	.	.	PUNCT
taxlaw-6842	155	19	.	.	PUNCT
taxlaw-6842	155	20	.	.	PUNCT
taxlaw-6842	155	21	means	mean	VERB
taxlaw-6842	155	22	that	that	SCONJ
taxlaw-6842	155	23	managers	manager	NOUN
taxlaw-6842	155	24	are	be	AUX
taxlaw-6842	155	25	largely	largely	ADV
taxlaw-6842	155	26	free	free	ADJ
taxlaw-6842	155	27	of	of	ADP
taxlaw-6842	155	28	outside	outside	ADJ
taxlaw-6842	155	29	discipline	discipline	NOUN
taxlaw-6842	155	30	.	.	PUNCT
taxlaw-6842	155	31	”	"	PUNCT
taxlaw-6842	155	32	)	)	PUNCT
taxlaw-6842	155	33	.	.	PUNCT
taxlaw-6842	156	1	to	to	ADP
taxlaw-6842	156	2	an	an	DET
taxlaw-6842	156	3	extent	extent	NOUN
taxlaw-6842	156	4	,	,	PUNCT
taxlaw-6842	156	5	the	the	DET
taxlaw-6842	156	6	tax	tax	NOUN
taxlaw-6842	156	7	law	law	NOUN
taxlaw-6842	156	8	limits	limit	VERB
taxlaw-6842	156	9	this	this	DET
taxlaw-6842	156	10	discretion	discretion	NOUN
taxlaw-6842	156	11	in	in	ADP
taxlaw-6842	156	12	private	private	ADJ
taxlaw-6842	156	13	foundations	foundation	NOUN
taxlaw-6842	156	14	by	by	ADP
taxlaw-6842	156	15	requiring	require	VERB
taxlaw-6842	156	16	minimum	minimum	ADJ
taxlaw-6842	156	17	distributions	distribution	NOUN
taxlaw-6842	156	18	.	.	PUNCT
taxlaw-6842	157	1	i.r.c	i.r.c	NOUN
taxlaw-6842	157	2	.	.	PUNCT
taxlaw-6842	158	1	§	§	PROPN
taxlaw-6842	158	2	4942	4942	NUM
taxlaw-6842	158	3	(	(	PUNCT
taxlaw-6842	158	4	private	private	ADJ
taxlaw-6842	158	5	foundations	foundation	NOUN
taxlaw-6842	158	6	must	must	AUX
taxlaw-6842	158	7	make	make	VERB
taxlaw-6842	158	8	grants	grant	NOUN
taxlaw-6842	158	9	equal	equal	ADJ
taxlaw-6842	158	10	to	to	ADP
taxlaw-6842	158	11	at	at	ADV
taxlaw-6842	158	12	least	least	ADV
taxlaw-6842	158	13	5	5	NUM
taxlaw-6842	158	14	%	%	NOUN
taxlaw-6842	158	15	of	of	ADP
taxlaw-6842	158	16	their	their	PRON
taxlaw-6842	158	17	endowment	endowment	NOUN
taxlaw-6842	158	18	each	each	DET
taxlaw-6842	158	19	year	year	NOUN
taxlaw-6842	158	20	)	)	PUNCT
taxlaw-6842	158	21	.	.	PUNCT
taxlaw-6842	159	1	this	this	DET
taxlaw-6842	159	2	requirement	requirement	NOUN
taxlaw-6842	159	3	does	do	AUX
taxlaw-6842	159	4	not	not	PART
taxlaw-6842	159	5	apply	apply	VERB
taxlaw-6842	159	6	to	to	ADP
taxlaw-6842	159	7	public	public	ADJ
taxlaw-6842	159	8	charities	charity	NOUN
taxlaw-6842	159	9	.	.	PUNCT
taxlaw-6842	160	1	2020	2020	NUM
taxlaw-6842	160	2	]	]	PUNCT
taxlaw-6842	160	3	enhancing	enhance	VERB
taxlaw-6842	160	4	efficiency	efficiency	NOUN
taxlaw-6842	160	5	at	at	ADP
taxlaw-6842	160	6	nonprofits	nonprofit	NOUN
taxlaw-6842	160	7	with	with	ADP
taxlaw-6842	160	8	analysis	analysis	NOUN
taxlaw-6842	160	9	and	and	CCONJ
taxlaw-6842	160	10	disclosure	disclosure	NOUN
taxlaw-6842	160	11	83	83	NUM
taxlaw-6842	160	12	funds	fund	NOUN
taxlaw-6842	160	13	to	to	PART
taxlaw-6842	160	14	run	run	VERB
taxlaw-6842	160	15	inefficiently	inefficiently	ADV
taxlaw-6842	160	16	—	—	PUNCT
taxlaw-6842	160	17	sometimes	sometimes	ADV
taxlaw-6842	160	18	for	for	ADP
taxlaw-6842	160	19	years	year	NOUN
taxlaw-6842	160	20	—	—	PUNCT
taxlaw-6842	160	21	until	until	SCONJ
taxlaw-6842	160	22	the	the	DET
taxlaw-6842	160	23	money	money	NOUN
taxlaw-6842	160	24	is	be	AUX
taxlaw-6842	160	25	all	all	PRON
taxlaw-6842	160	26	gone.24	gone.24	NOUN
taxlaw-6842	160	27	the	the	DET
taxlaw-6842	160	28	market	market	NOUN
taxlaw-6842	160	29	for	for	ADP
taxlaw-6842	160	30	corporate	corporate	ADJ
taxlaw-6842	160	31	control	control	NOUN
taxlaw-6842	160	32	is	be	AUX
taxlaw-6842	160	33	unlikely	unlikely	ADJ
taxlaw-6842	160	34	to	to	PART
taxlaw-6842	160	35	stop	stop	VERB
taxlaw-6842	160	36	them.25	them.25	NOUN
taxlaw-6842	160	37	yet	yet	ADV
taxlaw-6842	160	38	although	although	SCONJ
taxlaw-6842	160	39	the	the	DET
taxlaw-6842	160	40	literature	literature	NOUN
taxlaw-6842	160	41	emphasizes	emphasize	VERB
taxlaw-6842	160	42	flawed	flawed	ADJ
taxlaw-6842	160	43	incentives	incentive	NOUN
taxlaw-6842	160	44	as	as	ADP
taxlaw-6842	160	45	a	a	DET
taxlaw-6842	160	46	key	key	ADJ
taxlaw-6842	160	47	source	source	NOUN
taxlaw-6842	160	48	of	of	ADP
taxlaw-6842	160	49	inefficiency	inefficiency	NOUN
taxlaw-6842	160	50	at	at	ADP
taxlaw-6842	160	51	nonprofits	nonprofit	NOUN
taxlaw-6842	160	52	,	,	PUNCT
taxlaw-6842	160	53	this	this	DET
taxlaw-6842	160	54	incentive	incentive	NOUN
taxlaw-6842	160	55	problem	problem	NOUN
taxlaw-6842	160	56	should	should	AUX
taxlaw-6842	160	57	not	not	PART
taxlaw-6842	160	58	be	be	AUX
taxlaw-6842	160	59	overstated	overstate	VERB
taxlaw-6842	160	60	for	for	ADP
taxlaw-6842	160	61	two	two	NUM
taxlaw-6842	160	62	reasons	reason	NOUN
taxlaw-6842	160	63	.	.	PUNCT
taxlaw-6842	161	1	first	first	ADV
taxlaw-6842	161	2	,	,	PUNCT
taxlaw-6842	161	3	although	although	SCONJ
taxlaw-6842	161	4	managers	manager	NOUN
taxlaw-6842	161	5	and	and	CCONJ
taxlaw-6842	161	6	board	board	NOUN
taxlaw-6842	161	7	members	member	NOUN
taxlaw-6842	161	8	can	can	AUX
taxlaw-6842	161	9	not	not	PART
taxlaw-6842	161	10	share	share	VERB
taxlaw-6842	161	11	in	in	ADP
taxlaw-6842	161	12	profits	profit	NOUN
taxlaw-6842	161	13	,	,	PUNCT
taxlaw-6842	161	14	they	they	PRON
taxlaw-6842	161	15	still	still	ADV
taxlaw-6842	161	16	have	have	VERB
taxlaw-6842	161	17	familiar	familiar	ADJ
taxlaw-6842	161	18	reasons	reason	NOUN
taxlaw-6842	161	19	to	to	PART
taxlaw-6842	161	20	be	be	AUX
taxlaw-6842	161	21	efficient	efficient	ADJ
taxlaw-6842	161	22	,	,	PUNCT
taxlaw-6842	161	23	including	include	VERB
taxlaw-6842	161	24	their	their	PRON
taxlaw-6842	161	25	professional	professional	ADJ
taxlaw-6842	161	26	reputations	reputation	NOUN
taxlaw-6842	161	27	,	,	PUNCT
taxlaw-6842	161	28	as	as	ADV
taxlaw-6842	161	29	well	well	ADV
taxlaw-6842	161	30	as	as	ADP
taxlaw-6842	161	31	their	their	PRON
taxlaw-6842	161	32	commitment	commitment	NOUN
taxlaw-6842	161	33	to	to	ADP
taxlaw-6842	161	34	the	the	DET
taxlaw-6842	161	35	nonprofit	nonprofit	NOUN
taxlaw-6842	161	36	’s	’s	PART
taxlaw-6842	161	37	mission.26	mission.26	ADJ
taxlaw-6842	161	38	second	second	ADJ
taxlaw-6842	161	39	,	,	PUNCT
taxlaw-6842	161	40	they	they	PRON
taxlaw-6842	161	41	usually	usually	ADV
taxlaw-6842	161	42	also	also	ADV
taxlaw-6842	161	43	face	face	VERB
taxlaw-6842	161	44	an	an	DET
taxlaw-6842	161	45	important	important	ADJ
taxlaw-6842	161	46	external	external	ADJ
taxlaw-6842	161	47	pressure	pressure	NOUN
taxlaw-6842	161	48	to	to	PART
taxlaw-6842	161	49	perform	perform	VERB
taxlaw-6842	161	50	:	:	PUNCT
taxlaw-6842	161	51	they	they	PRON
taxlaw-6842	161	52	need	need	VERB
taxlaw-6842	161	53	to	to	PART
taxlaw-6842	161	54	raise	raise	VERB
taxlaw-6842	161	55	money	money	NOUN
taxlaw-6842	161	56	.	.	PUNCT
taxlaw-6842	162	1	b.	b.	PROPN
taxlaw-6842	162	2	flawed	flaw	VERB
taxlaw-6842	162	3	information	information	NOUN
taxlaw-6842	162	4	as	as	ADP
taxlaw-6842	162	5	a	a	DET
taxlaw-6842	162	6	source	source	NOUN
taxlaw-6842	162	7	of	of	ADP
taxlaw-6842	162	8	inefficiency	inefficiency	NOUN
taxlaw-6842	162	9	:	:	PUNCT
taxlaw-6842	162	10	social	social	ADJ
taxlaw-6842	162	11	return	return	NOUN
taxlaw-6842	162	12	is	be	AUX
taxlaw-6842	162	13	hard	hard	ADJ
taxlaw-6842	162	14	to	to	PART
taxlaw-6842	162	15	measure	measure	VERB
taxlaw-6842	162	16	although	although	SCONJ
taxlaw-6842	162	17	the	the	DET
taxlaw-6842	162	18	literature	literature	NOUN
taxlaw-6842	162	19	attributes	attribute	VERB
taxlaw-6842	162	20	inefficiency	inefficiency	NOUN
taxlaw-6842	162	21	at	at	ADP
taxlaw-6842	162	22	nonprofits	nonprofit	NOUN
taxlaw-6842	162	23	to	to	ADP
taxlaw-6842	162	24	imperfect	imperfect	ADJ
taxlaw-6842	162	25	motivation	motivation	NOUN
taxlaw-6842	162	26	,	,	PUNCT
taxlaw-6842	162	27	this	this	DET
taxlaw-6842	162	28	article	article	NOUN
taxlaw-6842	162	29	emphasizes	emphasize	VERB
taxlaw-6842	162	30	that	that	SCONJ
taxlaw-6842	162	31	it	it	PRON
taxlaw-6842	162	32	derives	derive	VERB
taxlaw-6842	162	33	also	also	ADV
taxlaw-6842	162	34	from	from	ADP
taxlaw-6842	162	35	imperfect	imperfect	ADJ
taxlaw-6842	162	36	information	information	NOUN
taxlaw-6842	162	37	.	.	PUNCT
taxlaw-6842	163	1	in	in	ADP
taxlaw-6842	163	2	other	other	ADJ
taxlaw-6842	163	3	words	word	NOUN
taxlaw-6842	163	4	,	,	PUNCT
taxlaw-6842	163	5	information	information	NOUN
taxlaw-6842	163	6	problems	problem	NOUN
taxlaw-6842	163	7	are	be	AUX
taxlaw-6842	163	8	not	not	PART
taxlaw-6842	163	9	only	only	ADV
taxlaw-6842	163	10	a	a	DET
taxlaw-6842	163	11	justification	justification	NOUN
taxlaw-6842	163	12	for	for	ADP
taxlaw-6842	163	13	nonprofits	nonprofit	NOUN
taxlaw-6842	163	14	,	,	PUNCT
taxlaw-6842	163	15	as	as	SCONJ
taxlaw-6842	163	16	the	the	DET
taxlaw-6842	163	17	literature	literature	NOUN
taxlaw-6842	163	18	emphasizes	emphasize	VERB
taxlaw-6842	163	19	,	,	PUNCT
taxlaw-6842	163	20	but	but	CCONJ
taxlaw-6842	163	21	also	also	ADV
taxlaw-6842	163	22	a	a	DET
taxlaw-6842	163	23	key	key	ADJ
taxlaw-6842	163	24	source	source	NOUN
taxlaw-6842	163	25	of	of	ADP
taxlaw-6842	163	26	their	their	PRON
taxlaw-6842	163	27	inefficiency	inefficiency	NOUN
taxlaw-6842	163	28	for	for	ADP
taxlaw-6842	163	29	two	two	NUM
taxlaw-6842	163	30	reasons	reason	NOUN
taxlaw-6842	163	31	.	.	PUNCT
taxlaw-6842	164	1	first	first	ADV
taxlaw-6842	164	2	,	,	PUNCT
taxlaw-6842	164	3	unlike	unlike	ADP
taxlaw-6842	164	4	for	for	ADP
taxlaw-6842	164	5	-	-	PUNCT
taxlaw-6842	164	6	profit	profit	NOUN
taxlaw-6842	164	7	firms	firm	NOUN
taxlaw-6842	164	8	,	,	PUNCT
taxlaw-6842	164	9	which	which	PRON
taxlaw-6842	164	10	measure	measure	VERB
taxlaw-6842	164	11	success	success	NOUN
taxlaw-6842	164	12	with	with	ADP
taxlaw-6842	164	13	financial	financial	ADJ
taxlaw-6842	164	14	return	return	NOUN
taxlaw-6842	164	15	,	,	PUNCT
taxlaw-6842	164	16	nonprofits	nonprofit	NOUN
taxlaw-6842	164	17	have	have	VERB
taxlaw-6842	164	18	to	to	PART
taxlaw-6842	164	19	track	track	VERB
taxlaw-6842	164	20	social	social	ADJ
taxlaw-6842	164	21	return	return	NOUN
taxlaw-6842	164	22	,	,	PUNCT
taxlaw-6842	164	23	which	which	PRON
taxlaw-6842	164	24	is	be	AUX
taxlaw-6842	164	25	more	more	ADV
taxlaw-6842	164	26	difficult	difficult	ADJ
taxlaw-6842	164	27	.	.	PUNCT
taxlaw-6842	165	1	this	this	DET
taxlaw-6842	165	2	measurement	measurement	NOUN
taxlaw-6842	165	3	challenge	challenge	NOUN
taxlaw-6842	165	4	,	,	PUNCT
taxlaw-6842	165	5	which	which	PRON
taxlaw-6842	165	6	is	be	AUX
taxlaw-6842	165	7	well	well	ADV
taxlaw-6842	165	8	understood	understand	VERB
taxlaw-6842	165	9	,	,	PUNCT
taxlaw-6842	165	10	complicates	complicate	VERB
taxlaw-6842	165	11	the	the	DET
taxlaw-6842	165	12	efforts	effort	NOUN
taxlaw-6842	165	13	of	of	ADP
taxlaw-6842	165	14	even	even	ADV
taxlaw-6842	165	15	the	the	DET
taxlaw-6842	165	16	best	good	ADJ
taxlaw-6842	165	17	management	management	NOUN
taxlaw-6842	165	18	teams	team	NOUN
taxlaw-6842	165	19	and	and	CCONJ
taxlaw-6842	165	20	boards	board	NOUN
taxlaw-6842	165	21	to	to	PART
taxlaw-6842	165	22	allocate	allocate	VERB
taxlaw-6842	165	23	resources	resource	NOUN
taxlaw-6842	165	24	efficiently.27	efficiently.27	PROPN
taxlaw-6842	165	25	second	second	ADJ
taxlaw-6842	165	26	,	,	PUNCT
taxlaw-6842	165	27	this	this	DET
taxlaw-6842	165	28	measurement	measurement	NOUN
taxlaw-6842	165	29	challenge	challenge	NOUN
taxlaw-6842	165	30	has	have	VERB
taxlaw-6842	165	31	another	another	DET
taxlaw-6842	165	32	effect	effect	NOUN
taxlaw-6842	165	33	that	that	SCONJ
taxlaw-6842	165	34	the	the	DET
taxlaw-6842	165	35	literature	literature	NOUN
taxlaw-6842	165	36	has	have	AUX
taxlaw-6842	165	37	largely	largely	ADV
taxlaw-6842	165	38	overlooked	overlook	VERB
taxlaw-6842	165	39	:	:	PUNCT
taxlaw-6842	165	40	when	when	SCONJ
taxlaw-6842	165	41	managers	manager	NOUN
taxlaw-6842	165	42	and	and	CCONJ
taxlaw-6842	165	43	board	board	NOUN
taxlaw-6842	165	44	members	member	NOUN
taxlaw-6842	165	45	are	be	AUX
taxlaw-6842	165	46	less	less	ADV
taxlaw-6842	165	47	capable	capable	ADJ
taxlaw-6842	165	48	and	and	CCONJ
taxlaw-6842	165	49	committed	committed	ADJ
taxlaw-6842	165	50	,	,	PUNCT
taxlaw-6842	165	51	the	the	DET
taxlaw-6842	165	52	flaws	flaw	NOUN
taxlaw-6842	165	53	in	in	ADP
taxlaw-6842	165	54	their	their	PRON
taxlaw-6842	165	55	choices	choice	NOUN
taxlaw-6842	165	56	are	be	AUX
taxlaw-6842	165	57	harder	hard	ADJ
taxlaw-6842	165	58	to	to	PART
taxlaw-6842	165	59	detect	detect	VERB
taxlaw-6842	165	60	.	.	PUNCT
taxlaw-6842	166	1	24	24	NUM
taxlaw-6842	166	2	hansmann	hansmann	NOUN
taxlaw-6842	166	3	,	,	PUNCT
taxlaw-6842	166	4	ownership	ownership	NOUN
taxlaw-6842	166	5	,	,	PUNCT
taxlaw-6842	166	6	supra	supra	PROPN
taxlaw-6842	166	7	note	note	PROPN
taxlaw-6842	166	8	18	18	NUM
taxlaw-6842	166	9	,	,	PUNCT
taxlaw-6842	166	10	at	at	ADP
taxlaw-6842	166	11	241	241	NUM
taxlaw-6842	166	12	(	(	PUNCT
taxlaw-6842	166	13	“	"	PUNCT
taxlaw-6842	166	14	in	in	ADP
taxlaw-6842	166	15	short	short	ADJ
taxlaw-6842	166	16	,	,	PUNCT
taxlaw-6842	166	17	capital	capital	NOUN
taxlaw-6842	166	18	tends	tend	VERB
taxlaw-6842	166	19	to	to	PART
taxlaw-6842	166	20	get	get	AUX
taxlaw-6842	166	21	locked	lock	VERB
taxlaw-6842	166	22	into	into	ADP
taxlaw-6842	166	23	nonprofit	nonprofit	ADJ
taxlaw-6842	166	24	firms	firm	NOUN
taxlaw-6842	166	25	.	.	PUNCT
taxlaw-6842	166	26	”	"	PUNCT
taxlaw-6842	166	27	)	)	PUNCT
taxlaw-6842	166	28	.	.	PUNCT
taxlaw-6842	167	1	restrictions	restriction	NOUN
taxlaw-6842	167	2	on	on	ADP
taxlaw-6842	167	3	the	the	DET
taxlaw-6842	167	4	endowment	endowment	NOUN
taxlaw-6842	167	5	can	can	AUX
taxlaw-6842	167	6	be	be	AUX
taxlaw-6842	167	7	a	a	DET
taxlaw-6842	167	8	further	further	ADJ
taxlaw-6842	167	9	source	source	NOUN
taxlaw-6842	167	10	of	of	ADP
taxlaw-6842	167	11	inefficiency	inefficiency	NOUN
taxlaw-6842	167	12	,	,	PUNCT
taxlaw-6842	167	13	to	to	ADP
taxlaw-6842	167	14	the	the	DET
taxlaw-6842	167	15	extent	extent	NOUN
taxlaw-6842	167	16	that	that	SCONJ
taxlaw-6842	167	17	they	they	PRON
taxlaw-6842	167	18	keep	keep	VERB
taxlaw-6842	167	19	the	the	DET
taxlaw-6842	167	20	board	board	NOUN
taxlaw-6842	167	21	and	and	CCONJ
taxlaw-6842	167	22	managers	manager	NOUN
taxlaw-6842	167	23	from	from	ADP
taxlaw-6842	167	24	moving	move	VERB
taxlaw-6842	167	25	in	in	ADP
taxlaw-6842	167	26	a	a	DET
taxlaw-6842	167	27	more	more	ADV
taxlaw-6842	167	28	productive	productive	ADJ
taxlaw-6842	167	29	direction	direction	NOUN
taxlaw-6842	167	30	.	.	PUNCT
taxlaw-6842	168	1	25	25	NUM
taxlaw-6842	168	2	henry	henry	PROPN
taxlaw-6842	168	3	hansmann	hansmann	PROPN
taxlaw-6842	168	4	,	,	PUNCT
taxlaw-6842	168	5	a	a	DET
taxlaw-6842	168	6	reform	reform	NOUN
taxlaw-6842	168	7	agenda	agenda	NOUN
taxlaw-6842	168	8	for	for	ADP
taxlaw-6842	168	9	the	the	DET
taxlaw-6842	168	10	law	law	NOUN
taxlaw-6842	168	11	of	of	ADP
taxlaw-6842	168	12	nonprofit	nonprofit	ADJ
taxlaw-6842	168	13	organizations	organization	NOUN
taxlaw-6842	168	14	,	,	PUNCT
taxlaw-6842	168	15	in	in	ADP
taxlaw-6842	168	16	klaus	klaus	PROPN
taxlaw-6842	168	17	hopt	hopt	VERB
taxlaw-6842	168	18	&	&	CCONJ
taxlaw-6842	168	19	dieter	dieter	PROPN
taxlaw-6842	168	20	reuter	reuter	PROPN
taxlaw-6842	168	21	,	,	PUNCT
taxlaw-6842	168	22	eds	eds	PROPN
taxlaw-6842	168	23	.	.	PROPN
taxlaw-6842	168	24	,	,	PUNCT
taxlaw-6842	168	25	stiftungsrecht	stiftungsrecht	NOUN
taxlaw-6842	168	26	in	in	ADP
taxlaw-6842	168	27	europa	europa	PROPN
taxlaw-6842	168	28	241	241	NUM
taxlaw-6842	168	29	,	,	PUNCT
taxlaw-6842	168	30	256	256	NUM
taxlaw-6842	168	31	(	(	PUNCT
taxlaw-6842	168	32	carl	carl	PROPN
taxlaw-6842	168	33	heymanns	heymanns	PROPN
taxlaw-6842	168	34	verlag	verlag	PROPN
taxlaw-6842	168	35	,	,	PUNCT
taxlaw-6842	168	36	2001	2001	NUM
taxlaw-6842	168	37	)	)	PUNCT
taxlaw-6842	169	1	[	[	X
taxlaw-6842	169	2	hereinafter	hereinafter	NOUN
taxlaw-6842	169	3	“	"	PUNCT
taxlaw-6842	169	4	reform	reform	NOUN
taxlaw-6842	169	5	agenda	agenda	NOUN
taxlaw-6842	169	6	”	"	PUNCT
taxlaw-6842	169	7	]	]	PUNCT
taxlaw-6842	169	8	(	(	PUNCT
taxlaw-6842	169	9	“	"	PUNCT
taxlaw-6842	169	10	[	[	X
taxlaw-6842	169	11	h]ostile	h]ostile	PROPN
taxlaw-6842	169	12	takeovers	takeover	NOUN
taxlaw-6842	169	13	of	of	ADP
taxlaw-6842	169	14	nonprofit	nonprofit	ADJ
taxlaw-6842	169	15	firms	firm	NOUN
taxlaw-6842	169	16	are	be	AUX
taxlaw-6842	169	17	today	today	NOUN
taxlaw-6842	169	18	essentially	essentially	ADV
taxlaw-6842	169	19	impossible	impossible	ADJ
taxlaw-6842	169	20	.	.	PUNCT
taxlaw-6842	169	21	”	"	PUNCT
taxlaw-6842	169	22	)	)	PUNCT
taxlaw-6842	169	23	.	.	PUNCT
taxlaw-6842	170	1	in	in	ADP
taxlaw-6842	170	2	principle	principle	NOUN
taxlaw-6842	170	3	,	,	PUNCT
taxlaw-6842	170	4	a	a	DET
taxlaw-6842	170	5	hostile	hostile	ADJ
taxlaw-6842	170	6	takeover	takeover	NOUN
taxlaw-6842	170	7	might	might	AUX
taxlaw-6842	170	8	be	be	AUX
taxlaw-6842	170	9	feasible	feasible	ADJ
taxlaw-6842	170	10	at	at	ADP
taxlaw-6842	170	11	“	"	PUNCT
taxlaw-6842	170	12	mutual	mutual	ADJ
taxlaw-6842	170	13	”	"	PUNCT
taxlaw-6842	170	14	nonprofits	nonprofit	NOUN
taxlaw-6842	170	15	,	,	PUNCT
taxlaw-6842	170	16	whose	whose	DET
taxlaw-6842	170	17	boards	board	NOUN
taxlaw-6842	170	18	are	be	AUX
taxlaw-6842	170	19	not	not	PART
taxlaw-6842	170	20	self	self	NOUN
taxlaw-6842	170	21	-	-	PUNCT
taxlaw-6842	170	22	perpetuating	perpetuate	VERB
taxlaw-6842	170	23	,	,	PUNCT
taxlaw-6842	170	24	and	and	CCONJ
taxlaw-6842	170	25	instead	instead	ADV
taxlaw-6842	170	26	are	be	AUX
taxlaw-6842	170	27	elected	elect	VERB
taxlaw-6842	170	28	(	(	PUNCT
taxlaw-6842	170	29	and	and	CCONJ
taxlaw-6842	170	30	removed	remove	VERB
taxlaw-6842	170	31	)	)	PUNCT
taxlaw-6842	170	32	by	by	ADP
taxlaw-6842	170	33	members	member	NOUN
taxlaw-6842	170	34	.	.	PUNCT
taxlaw-6842	171	1	cf	cf	NOUN
taxlaw-6842	171	2	.	.	PUNCT
taxlaw-6842	172	1	ellis	ellis	PROPN
taxlaw-6842	172	2	carter	carter	PROPN
taxlaw-6842	172	3	,	,	PUNCT
taxlaw-6842	172	4	nonprofit	nonprofit	ADJ
taxlaw-6842	172	5	jargon	jargon	NOUN
taxlaw-6842	172	6	buster	buster	NOUN
taxlaw-6842	172	7	-voting	-vote	VERB
taxlaw-6842	172	8	members	member	NOUN
taxlaw-6842	172	9	versus	versus	ADP
taxlaw-6842	172	10	self	self	NOUN
taxlaw-6842	172	11	perpetuating	perpetuate	VERB
taxlaw-6842	172	12	boards	board	NOUN
taxlaw-6842	172	13	,	,	PUNCT
taxlaw-6842	172	14	charity	charity	NOUN
taxlaw-6842	172	15	lawyer	lawyer	NOUN
taxlaw-6842	172	16	blog	blog	PROPN
taxlaw-6842	172	17	,	,	PUNCT
taxlaw-6842	172	18	april	april	PROPN
taxlaw-6842	172	19	26	26	NUM
taxlaw-6842	172	20	,	,	PUNCT
taxlaw-6842	172	21	2011	2011	NUM
taxlaw-6842	172	22	,	,	PUNCT
taxlaw-6842	172	23	https://charitylawyerblog.com/2011/04/26/nonprofit-law-jargon-buster-voting-members-vs-selfperpetuating-boards/	https://charitylawyerblog.com/2011/04/26/nonprofit-law-jargon-buster-voting-members-vs-selfperpetuating-boards/	NOUN
taxlaw-6842	172	24	[	[	X
taxlaw-6842	172	25	https://perma.cc/y4gy-7fxv	https://perma.cc/y4gy-7fxv	X
taxlaw-6842	172	26	]	]	X
taxlaw-6842	172	27	(	(	PUNCT
taxlaw-6842	172	28	donors	donor	NOUN
taxlaw-6842	172	29	and	and	CCONJ
taxlaw-6842	172	30	beneficiaries	beneficiary	NOUN
taxlaw-6842	172	31	do	do	AUX
taxlaw-6842	172	32	not	not	PART
taxlaw-6842	172	33	choose	choose	VERB
taxlaw-6842	172	34	directors	director	NOUN
taxlaw-6842	172	35	,	,	PUNCT
taxlaw-6842	172	36	except	except	SCONJ
taxlaw-6842	172	37	at	at	ADP
taxlaw-6842	172	38	“	"	PUNCT
taxlaw-6842	172	39	mutual	mutual	ADJ
taxlaw-6842	172	40	”	"	PUNCT
taxlaw-6842	172	41	nonprofits	nonprofit	NOUN
taxlaw-6842	172	42	)	)	PUNCT
taxlaw-6842	172	43	.	.	PUNCT
taxlaw-6842	173	1	26	26	NUM
taxlaw-6842	173	2	hansmann	hansmann	NOUN
taxlaw-6842	173	3	,	,	PUNCT
taxlaw-6842	173	4	economic	economic	ADJ
taxlaw-6842	173	5	theories	theory	NOUN
taxlaw-6842	173	6	,	,	PUNCT
taxlaw-6842	173	7	supra	supra	PROPN
taxlaw-6842	173	8	note	note	PROPN
taxlaw-6842	173	9	16	16	NUM
taxlaw-6842	173	10	,	,	PUNCT
taxlaw-6842	173	11	at	at	ADP
taxlaw-6842	173	12	29	29	NUM
taxlaw-6842	173	13	n.	n.	NOUN
taxlaw-6842	173	14	5	5	NUM
taxlaw-6842	173	15	(	(	PUNCT
taxlaw-6842	173	16	“	"	PUNCT
taxlaw-6842	173	17	the	the	DET
taxlaw-6842	173	18	nondistribution	nondistribution	NOUN
taxlaw-6842	173	19	constraint	constraint	NOUN
taxlaw-6842	173	20	.	.	PUNCT
taxlaw-6842	173	21	.	.	PUNCT
taxlaw-6842	173	22	.	.	PUNCT
taxlaw-6842	174	1	screen[s	screen[	NOUN
taxlaw-6842	174	2	]	]	PUNCT
taxlaw-6842	174	3	for	for	ADP
taxlaw-6842	174	4	managers	manager	NOUN
taxlaw-6842	174	5	who	who	PRON
taxlaw-6842	174	6	place	place	VERB
taxlaw-6842	174	7	an	an	DET
taxlaw-6842	174	8	unusually	unusually	ADV
taxlaw-6842	174	9	low	low	ADJ
taxlaw-6842	174	10	value	value	NOUN
taxlaw-6842	174	11	on	on	ADP
taxlaw-6842	174	12	pecuniary	pecuniary	ADJ
taxlaw-6842	174	13	compensation	compensation	NOUN
taxlaw-6842	174	14	and	and	CCONJ
taxlaw-6842	174	15	an	an	DET
taxlaw-6842	174	16	unusually	unusually	ADV
taxlaw-6842	174	17	high	high	ADJ
taxlaw-6842	174	18	value	value	NOUN
taxlaw-6842	174	19	on	on	ADP
taxlaw-6842	174	20	having	have	VERB
taxlaw-6842	174	21	the	the	DET
taxlaw-6842	174	22	organization	organization	NOUN
taxlaw-6842	174	23	they	they	PRON
taxlaw-6842	174	24	run	run	VERB
taxlaw-6842	174	25	produce	produce	VERB
taxlaw-6842	174	26	large	large	ADJ
taxlaw-6842	174	27	quantities	quantity	NOUN
taxlaw-6842	174	28	of	of	ADP
taxlaw-6842	174	29	services	service	NOUN
taxlaw-6842	174	30	or	or	CCONJ
taxlaw-6842	174	31	services	service	NOUN
taxlaw-6842	174	32	that	that	PRON
taxlaw-6842	174	33	are	be	AUX
taxlaw-6842	174	34	of	of	ADP
taxlaw-6842	174	35	especially	especially	ADV
taxlaw-6842	174	36	high	high	ADJ
taxlaw-6842	174	37	quality	quality	NOUN
taxlaw-6842	174	38	”	"	PUNCT
taxlaw-6842	174	39	)	)	PUNCT
taxlaw-6842	174	40	;	;	PUNCT
taxlaw-6842	174	41	weisbrod	weisbrod	NOUN
taxlaw-6842	174	42	,	,	PUNCT
taxlaw-6842	174	43	nonprofit	nonprofit	ADJ
taxlaw-6842	174	44	economy	economy	NOUN
taxlaw-6842	174	45	,	,	PUNCT
taxlaw-6842	174	46	supra	supra	PROPN
taxlaw-6842	174	47	note	note	NOUN
taxlaw-6842	174	48	7	7	NUM
taxlaw-6842	174	49	,	,	PUNCT
taxlaw-6842	174	50	at	at	ADP
taxlaw-6842	174	51	23	23	NUM
taxlaw-6842	174	52	(	(	PUNCT
taxlaw-6842	174	53	“	"	PUNCT
taxlaw-6842	174	54	if	if	SCONJ
taxlaw-6842	174	55	managers	manager	NOUN
taxlaw-6842	174	56	of	of	ADP
taxlaw-6842	174	57	nonprofits	nonprofit	NOUN
taxlaw-6842	174	58	derive	derive	VERB
taxlaw-6842	174	59	relatively	relatively	ADV
taxlaw-6842	174	60	greater	great	ADJ
taxlaw-6842	174	61	personal	personal	ADJ
taxlaw-6842	174	62	satisfaction	satisfaction	NOUN
taxlaw-6842	174	63	than	than	SCONJ
taxlaw-6842	174	64	their	their	PRON
taxlaw-6842	174	65	proprietary	proprietary	ADJ
taxlaw-6842	174	66	counterparts	counterpart	NOUN
taxlaw-6842	174	67	do	do	VERB
taxlaw-6842	174	68	from	from	ADP
taxlaw-6842	174	69	providing	provide	VERB
taxlaw-6842	174	70	a	a	DET
taxlaw-6842	174	71	particular	particular	ADJ
taxlaw-6842	174	72	service	service	NOUN
taxlaw-6842	174	73	,	,	PUNCT
taxlaw-6842	174	74	then	then	ADV
taxlaw-6842	174	75	there	there	PRON
taxlaw-6842	174	76	would	would	AUX
taxlaw-6842	174	77	be	be	AUX
taxlaw-6842	174	78	an	an	DET
taxlaw-6842	174	79	incentive	incentive	NOUN
taxlaw-6842	174	80	for	for	SCONJ
taxlaw-6842	174	81	nonprofit	nonprofit	ADJ
taxlaw-6842	174	82	managers	manager	NOUN
taxlaw-6842	174	83	to	to	PART
taxlaw-6842	174	84	be	be	AUX
taxlaw-6842	174	85	efficient	efficient	ADJ
taxlaw-6842	174	86	even	even	ADV
taxlaw-6842	174	87	though	though	SCONJ
taxlaw-6842	174	88	they	they	PRON
taxlaw-6842	174	89	can	can	AUX
taxlaw-6842	174	90	not	not	PART
taxlaw-6842	174	91	benefit	benefit	VERB
taxlaw-6842	174	92	financially	financially	ADV
taxlaw-6842	174	93	”	"	PUNCT
taxlaw-6842	174	94	)	)	PUNCT
taxlaw-6842	174	95	.	.	PUNCT
taxlaw-6842	175	1	27	27	NUM
taxlaw-6842	175	2	see	see	VERB
taxlaw-6842	175	3	,	,	PUNCT
taxlaw-6842	175	4	e.g.	e.g.	ADV
taxlaw-6842	175	5	,gugerty	,gugerty	PUNCT
taxlaw-6842	175	6	&	&	CCONJ
taxlaw-6842	175	7	karlan	karlan	PROPN
taxlaw-6842	175	8	,	,	PUNCT
taxlaw-6842	175	9	supra	supra	PROPN
taxlaw-6842	175	10	note	note	PROPN
taxlaw-6842	175	11	8	8	NUM
taxlaw-6842	175	12	,	,	PUNCT
taxlaw-6842	175	13	at	at	ADP
taxlaw-6842	175	14	5	5	NUM
taxlaw-6842	175	15	(	(	PUNCT
taxlaw-6842	175	16	noting	note	VERB
taxlaw-6842	175	17	that	that	SCONJ
taxlaw-6842	175	18	“	"	PUNCT
taxlaw-6842	175	19	the	the	DET
taxlaw-6842	175	20	struggle	struggle	NOUN
taxlaw-6842	175	21	to	to	PART
taxlaw-6842	175	22	find	find	VERB
taxlaw-6842	175	23	the	the	DET
taxlaw-6842	175	24	right	right	ADJ
taxlaw-6842	175	25	fit	fit	NOUN
taxlaw-6842	175	26	in	in	ADP
taxlaw-6842	175	27	monitoring	monitoring	NOUN
taxlaw-6842	175	28	and	and	CCONJ
taxlaw-6842	175	29	evaluation	evaluation	NOUN
taxlaw-6842	175	30	systems	system	NOUN
taxlaw-6842	175	31	resembles	resemble	VERB
taxlaw-6842	175	32	the	the	DET
taxlaw-6842	175	33	predicament	predicament	NOUN
taxlaw-6842	175	34	golidlocks	golidlock	NOUN
taxlaw-6842	175	35	faces	face	VERB
taxlaw-6842	175	36	”	"	PUNCT
taxlaw-6842	175	37	in	in	ADP
taxlaw-6842	175	38	that	that	SCONJ
taxlaw-6842	175	39	some	some	DET
taxlaw-6842	175	40	organizations	organization	NOUN
taxlaw-6842	175	41	collect	collect	VERB
taxlaw-6842	175	42	too	too	ADV
taxlaw-6842	175	43	much	much	ADJ
taxlaw-6842	175	44	data	datum	NOUN
taxlaw-6842	175	45	and	and	CCONJ
taxlaw-6842	175	46	do	do	AUX
taxlaw-6842	175	47	not	not	PART
taxlaw-6842	175	48	use	use	VERB
taxlaw-6842	175	49	it	it	PRON
taxlaw-6842	175	50	,	,	PUNCT
taxlaw-6842	175	51	while	while	SCONJ
taxlaw-6842	175	52	other	other	ADJ
taxlaw-6842	175	53	organizations	organization	NOUN
taxlaw-6842	175	54	do	do	AUX
taxlaw-6842	175	55	not	not	PART
taxlaw-6842	175	56	collect	collect	VERB
taxlaw-6842	175	57	enough	enough	ADJ
taxlaw-6842	175	58	data	datum	NOUN
taxlaw-6842	175	59	)	)	PUNCT
taxlaw-6842	175	60	;	;	PUNCT
taxlaw-6842	175	61	weinstein	weinstein	PROPN
taxlaw-6842	175	62	&	&	CCONJ
taxlaw-6842	175	63	bradburd	bradburd	PROPN
taxlaw-6842	175	64	,	,	PUNCT
taxlaw-6842	175	65	supra	supra	PROPN
taxlaw-6842	175	66	note	note	NOUN
taxlaw-6842	175	67	9	9	NUM
taxlaw-6842	175	68	,	,	PUNCT
taxlaw-6842	175	69	at	at	ADP
taxlaw-6842	175	70	14	14	NUM
taxlaw-6842	175	71	(	(	PUNCT
taxlaw-6842	175	72	evidence	evidence	NOUN
taxlaw-6842	175	73	of	of	ADP
taxlaw-6842	175	74	a	a	DET
taxlaw-6842	175	75	program	program	NOUN
taxlaw-6842	175	76	’s	’s	PART
taxlaw-6842	175	77	impact	impact	NOUN
taxlaw-6842	175	78	is	be	AUX
taxlaw-6842	175	79	often	often	ADV
taxlaw-6842	175	80	incomplete	incomplete	ADJ
taxlaw-6842	175	81	or	or	CCONJ
taxlaw-6842	175	82	flawed	flawed	ADJ
taxlaw-6842	175	83	)	)	PUNCT
taxlaw-6842	175	84	;	;	PUNCT
taxlaw-6842	175	85	kumar	kumar	PROPN
taxlaw-6842	175	86	,	,	PUNCT
taxlaw-6842	175	87	supra	supra	PROPN
taxlaw-6842	175	88	note	note	NOUN
taxlaw-6842	175	89	9	9	NUM
taxlaw-6842	175	90	,	,	PUNCT
taxlaw-6842	175	91	at	at	ADP
taxlaw-6842	175	92	42	42	NUM
taxlaw-6842	175	93	,	,	PUNCT
taxlaw-6842	175	94	49	49	NUM
taxlaw-6842	175	95	(	(	PUNCT
taxlaw-6842	175	96	noting	note	VERB
taxlaw-6842	175	97	“	"	PUNCT
taxlaw-6842	175	98	increasing	increase	VERB
taxlaw-6842	175	99	demand	demand	NOUN
taxlaw-6842	175	100	for	for	ADP
taxlaw-6842	175	101	results	result	NOUN
taxlaw-6842	175	102	”	"	PUNCT
taxlaw-6842	175	103	and	and	CCONJ
taxlaw-6842	175	104	that	that	SCONJ
taxlaw-6842	175	105	“	"	PUNCT
taxlaw-6842	175	106	good	good	ADJ
taxlaw-6842	175	107	results	result	NOUN
taxlaw-6842	175	108	are	be	AUX
taxlaw-6842	175	109	hard	hard	ADJ
taxlaw-6842	175	110	to	to	PART
taxlaw-6842	175	111	find	find	VERB
taxlaw-6842	175	112	,	,	PUNCT
taxlaw-6842	175	113	”	"	PUNCT
taxlaw-6842	175	114	while	while	SCONJ
taxlaw-6842	175	115	observing	observe	VERB
taxlaw-6842	175	116	that	that	SCONJ
taxlaw-6842	175	117	“	"	PUNCT
taxlaw-6842	175	118	[	[	X
taxlaw-6842	175	119	o]rganizations	o]rganization	NOUN
taxlaw-6842	175	120	are	be	AUX
taxlaw-6842	175	121	beginning	begin	VERB
taxlaw-6842	175	122	to	to	PART
taxlaw-6842	175	123	showcase	showcase	VERB
taxlaw-6842	175	124	their	their	PRON
taxlaw-6842	175	125	cost	cost	NOUN
taxlaw-6842	175	126	-	-	PUNCT
taxlaw-6842	175	127	effectiveness	effectiveness	NOUN
taxlaw-6842	175	128	at	at	ADP
taxlaw-6842	175	129	a	a	DET
taxlaw-6842	175	130	granular	granular	ADJ
taxlaw-6842	175	131	level	level	NOUN
taxlaw-6842	175	132	by	by	ADP
taxlaw-6842	175	133	using	use	VERB
taxlaw-6842	175	134	independent	independent	ADJ
taxlaw-6842	175	135	,	,	PUNCT
taxlaw-6842	175	136	serious	serious	ADJ
taxlaw-6842	175	137	research	research	NOUN
taxlaw-6842	175	138	”	"	PUNCT
taxlaw-6842	175	139	)	)	PUNCT
taxlaw-6842	175	140	;	;	PUNCT
taxlaw-6842	175	141	acumen	acuman	NOUN
taxlaw-6842	175	142	fund	fund	NOUN
taxlaw-6842	175	143	metrics	metric	NOUN
taxlaw-6842	175	144	team	team	NOUN
taxlaw-6842	175	145	,	,	PUNCT
taxlaw-6842	175	146	best	well	ADV
taxlaw-6842	175	147	available	available	ADJ
taxlaw-6842	175	148	charitable	charitable	ADJ
taxlaw-6842	175	149	option	option	NOUN
taxlaw-6842	175	150	,	,	PUNCT
taxlaw-6842	175	151	january	january	PROPN
taxlaw-6842	175	152	2007	2007	NUM
taxlaw-6842	175	153	,	,	PUNCT
taxlaw-6842	175	154	at	at	ADP
taxlaw-6842	175	155	2	2	NUM
taxlaw-6842	175	156	https://acumen.org/wpcontent/uploads/2013/03/baco-concept-paper-final.pdf	https://acumen.org/wpcontent/uploads/2013/03/baco-concept-paper-final.pdf	NOUN
taxlaw-6842	175	157	(	(	PUNCT
taxlaw-6842	175	158	“	"	PUNCT
taxlaw-6842	175	159	finding	find	VERB
taxlaw-6842	175	160	a	a	DET
taxlaw-6842	175	161	standard	standard	ADJ
taxlaw-6842	175	162	metric	metric	NOUN
taxlaw-6842	175	163	to	to	PART
taxlaw-6842	175	164	measure	measure	VERB
taxlaw-6842	175	165	the	the	DET
taxlaw-6842	175	166	success	success	NOUN
taxlaw-6842	175	167	of	of	ADP
taxlaw-6842	175	168	a	a	DET
taxlaw-6842	175	169	social	social	ADJ
taxlaw-6842	175	170	investment	investment	NOUN
taxlaw-6842	175	171	has	have	AUX
taxlaw-6842	175	172	been	be	AUX
taxlaw-6842	175	173	a	a	DET
taxlaw-6842	175	174	vexing	vexing	ADJ
taxlaw-6842	175	175	challenge	challenge	NOUN
taxlaw-6842	175	176	”	"	PUNCT
taxlaw-6842	175	177	)	)	PUNCT
taxlaw-6842	175	178	.	.	PUNCT
taxlaw-6842	176	1	[	[	X
taxlaw-6842	176	2	vol	vol	NOUN
taxlaw-6842	176	3	.	.	PROPN
taxlaw-6842	176	4	11.2	11.2	NUM
taxlaw-6842	176	5	columbia	columbia	PROPN
taxlaw-6842	176	6	journal	journal	PROPN
taxlaw-6842	176	7	of	of	ADP
taxlaw-6842	176	8	tax	tax	NOUN
taxlaw-6842	176	9	law	law	NOUN
taxlaw-6842	176	10	84	84	NUM
taxlaw-6842	176	11	1	1	NUM
taxlaw-6842	176	12	.	.	PUNCT
taxlaw-6842	176	13	measuring	measure	VERB
taxlaw-6842	176	14	success	success	NOUN
taxlaw-6842	176	15	at	at	ADP
taxlaw-6842	176	16	for	for	ADP
taxlaw-6842	176	17	-	-	PUNCT
taxlaw-6842	176	18	profit	profit	NOUN
taxlaw-6842	176	19	firms	firm	NOUN
taxlaw-6842	176	20	is	be	AUX
taxlaw-6842	176	21	relatively	relatively	ADV
taxlaw-6842	176	22	straightforward	straightforward	ADJ
taxlaw-6842	176	23	measuring	measure	VERB
taxlaw-6842	176	24	success	success	NOUN
taxlaw-6842	176	25	at	at	ADP
taxlaw-6842	176	26	for	for	ADP
taxlaw-6842	176	27	-	-	PUNCT
taxlaw-6842	176	28	profit	profit	NOUN
taxlaw-6842	176	29	firms	firm	NOUN
taxlaw-6842	176	30	is	be	AUX
taxlaw-6842	176	31	much	much	ADV
taxlaw-6842	176	32	easier	easy	ADJ
taxlaw-6842	176	33	than	than	ADP
taxlaw-6842	176	34	at	at	ADP
taxlaw-6842	176	35	nonprofits	nonprofit	NOUN
taxlaw-6842	176	36	.	.	PUNCT
taxlaw-6842	177	1	in	in	ADP
taxlaw-6842	177	2	general	general	ADJ
taxlaw-6842	177	3	,	,	PUNCT
taxlaw-6842	177	4	forprofit	forprofit	NOUN
taxlaw-6842	177	5	firms	firm	NOUN
taxlaw-6842	177	6	seek	seek	VERB
taxlaw-6842	177	7	to	to	PART
taxlaw-6842	177	8	maximize	maximize	VERB
taxlaw-6842	177	9	profits	profit	NOUN
taxlaw-6842	177	10	and	and	CCONJ
taxlaw-6842	177	11	share	share	NOUN
taxlaw-6842	177	12	prices	price	NOUN
taxlaw-6842	177	13	.	.	PUNCT
taxlaw-6842	178	1	there	there	PRON
taxlaw-6842	178	2	are	be	VERB
taxlaw-6842	178	3	well	well	ADV
taxlaw-6842	178	4	understood	understand	VERB
taxlaw-6842	178	5	and	and	CCONJ
taxlaw-6842	178	6	widely	widely	ADV
taxlaw-6842	178	7	accepted	accept	VERB
taxlaw-6842	178	8	conventions	convention	NOUN
taxlaw-6842	178	9	for	for	ADP
taxlaw-6842	178	10	computing	compute	VERB
taxlaw-6842	178	11	earnings	earning	NOUN
taxlaw-6842	178	12	.	.	PUNCT
taxlaw-6842	179	1	at	at	ADP
taxlaw-6842	179	2	public	public	ADJ
taxlaw-6842	179	3	companies	company	NOUN
taxlaw-6842	179	4	,	,	PUNCT
taxlaw-6842	179	5	share	share	NOUN
taxlaw-6842	179	6	prices	price	NOUN
taxlaw-6842	179	7	also	also	ADV
taxlaw-6842	179	8	are	be	AUX
taxlaw-6842	179	9	easy	easy	ADJ
taxlaw-6842	179	10	to	to	PART
taxlaw-6842	179	11	access	access	VERB
taxlaw-6842	179	12	.	.	PUNCT
taxlaw-6842	180	1	both	both	DET
taxlaw-6842	180	2	metrics	metric	NOUN
taxlaw-6842	180	3	can	can	AUX
taxlaw-6842	180	4	be	be	AUX
taxlaw-6842	180	5	used	use	VERB
taxlaw-6842	180	6	to	to	PART
taxlaw-6842	180	7	compare	compare	VERB
taxlaw-6842	180	8	the	the	DET
taxlaw-6842	180	9	success	success	NOUN
taxlaw-6842	180	10	of	of	ADP
taxlaw-6842	180	11	different	different	ADJ
taxlaw-6842	180	12	firms	firm	NOUN
taxlaw-6842	180	13	,	,	PUNCT
taxlaw-6842	180	14	and	and	CCONJ
taxlaw-6842	180	15	earnings	earning	NOUN
taxlaw-6842	180	16	can	can	AUX
taxlaw-6842	180	17	be	be	AUX
taxlaw-6842	180	18	used	use	VERB
taxlaw-6842	180	19	to	to	PART
taxlaw-6842	180	20	compare	compare	VERB
taxlaw-6842	180	21	initiatives	initiative	NOUN
taxlaw-6842	180	22	within	within	ADP
taxlaw-6842	180	23	the	the	DET
taxlaw-6842	180	24	same	same	ADJ
taxlaw-6842	180	25	firm	firm	NOUN
taxlaw-6842	180	26	.	.	PUNCT
taxlaw-6842	181	1	compensation	compensation	NOUN
taxlaw-6842	181	2	contracts	contract	NOUN
taxlaw-6842	181	3	can	can	AUX
taxlaw-6842	181	4	draw	draw	VERB
taxlaw-6842	181	5	on	on	ADP
taxlaw-6842	181	6	these	these	DET
taxlaw-6842	181	7	metrics	metric	NOUN
taxlaw-6842	181	8	to	to	PART
taxlaw-6842	181	9	align	align	VERB
taxlaw-6842	181	10	the	the	DET
taxlaw-6842	181	11	incentives	incentive	NOUN
taxlaw-6842	181	12	of	of	ADP
taxlaw-6842	181	13	managers	manager	NOUN
taxlaw-6842	181	14	,	,	PUNCT
taxlaw-6842	181	15	board	board	NOUN
taxlaw-6842	181	16	members	member	NOUN
taxlaw-6842	181	17	,	,	PUNCT
taxlaw-6842	181	18	and	and	CCONJ
taxlaw-6842	181	19	shareholders	shareholder	NOUN
taxlaw-6842	181	20	.	.	PUNCT
taxlaw-6842	182	1	this	this	PRON
taxlaw-6842	182	2	is	be	AUX
taxlaw-6842	182	3	not	not	PART
taxlaw-6842	182	4	to	to	PART
taxlaw-6842	182	5	say	say	VERB
taxlaw-6842	182	6	that	that	SCONJ
taxlaw-6842	182	7	earnings	earning	NOUN
taxlaw-6842	182	8	and	and	CCONJ
taxlaw-6842	182	9	share	share	NOUN
taxlaw-6842	182	10	prices	price	NOUN
taxlaw-6842	182	11	are	be	AUX
taxlaw-6842	182	12	a	a	DET
taxlaw-6842	182	13	bullet	bullet	NOUN
taxlaw-6842	182	14	-	-	PUNCT
taxlaw-6842	182	15	proof	proof	ADJ
taxlaw-6842	182	16	solution	solution	NOUN
taxlaw-6842	182	17	to	to	ADP
taxlaw-6842	182	18	every	every	DET
taxlaw-6842	182	19	governance	governance	NOUN
taxlaw-6842	182	20	challenge	challenge	NOUN
taxlaw-6842	182	21	at	at	ADP
taxlaw-6842	182	22	for	for	ADP
taxlaw-6842	182	23	-	-	PUNCT
taxlaw-6842	182	24	profit	profit	NOUN
taxlaw-6842	182	25	firms	firm	NOUN
taxlaw-6842	182	26	.	.	PUNCT
taxlaw-6842	183	1	stakeholders	stakeholder	NOUN
taxlaw-6842	183	2	sometimes	sometimes	ADV
taxlaw-6842	183	3	disagree	disagree	VERB
taxlaw-6842	183	4	about	about	ADP
taxlaw-6842	183	5	the	the	DET
taxlaw-6842	183	6	reliability	reliability	NOUN
taxlaw-6842	183	7	of	of	ADP
taxlaw-6842	183	8	these	these	DET
taxlaw-6842	183	9	metrics	metric	NOUN
taxlaw-6842	183	10	in	in	ADP
taxlaw-6842	183	11	particular	particular	ADJ
taxlaw-6842	183	12	circumstances	circumstance	NOUN
taxlaw-6842	183	13	and	and	CCONJ
taxlaw-6842	183	14	about	about	ADP
taxlaw-6842	183	15	how	how	SCONJ
taxlaw-6842	183	16	to	to	PART
taxlaw-6842	183	17	compute	compute	VERB
taxlaw-6842	183	18	them	they	PRON
taxlaw-6842	183	19	.	.	PUNCT
taxlaw-6842	184	1	in	in	ADP
taxlaw-6842	184	2	measuring	measure	VERB
taxlaw-6842	184	3	profitability	profitability	NOUN
taxlaw-6842	184	4	and	and	CCONJ
taxlaw-6842	184	5	share	share	NOUN
taxlaw-6842	184	6	prices	price	NOUN
taxlaw-6842	184	7	,	,	PUNCT
taxlaw-6842	184	8	is	be	AUX
taxlaw-6842	184	9	the	the	DET
taxlaw-6842	184	10	right	right	ADJ
taxlaw-6842	184	11	time	time	NOUN
taxlaw-6842	184	12	horizon	horizon	NOUN
taxlaw-6842	184	13	the	the	DET
taxlaw-6842	184	14	current	current	ADJ
taxlaw-6842	184	15	quarter	quarter	NOUN
taxlaw-6842	184	16	or	or	CCONJ
taxlaw-6842	184	17	a	a	DET
taxlaw-6842	184	18	longer	long	ADJ
taxlaw-6842	184	19	period	period	NOUN
taxlaw-6842	184	20	?	?	PUNCT
taxlaw-6842	185	1	causation	causation	NOUN
taxlaw-6842	185	2	also	also	ADV
taxlaw-6842	185	3	can	can	AUX
taxlaw-6842	185	4	be	be	AUX
taxlaw-6842	185	5	an	an	DET
taxlaw-6842	185	6	issue	issue	NOUN
taxlaw-6842	185	7	.	.	PUNCT
taxlaw-6842	186	1	was	be	AUX
taxlaw-6842	186	2	the	the	DET
taxlaw-6842	186	3	quarter	quarter	NOUN
taxlaw-6842	186	4	’s	’s	PART
taxlaw-6842	186	5	profit	profit	NOUN
taxlaw-6842	186	6	low	low	ADJ
taxlaw-6842	186	7	because	because	SCONJ
taxlaw-6842	186	8	managers	manager	NOUN
taxlaw-6842	186	9	pursued	pursue	VERB
taxlaw-6842	186	10	a	a	DET
taxlaw-6842	186	11	flawed	flawed	ADJ
taxlaw-6842	186	12	strategy	strategy	NOUN
taxlaw-6842	186	13	,	,	PUNCT
taxlaw-6842	186	14	or	or	CCONJ
taxlaw-6842	186	15	because	because	SCONJ
taxlaw-6842	186	16	of	of	ADP
taxlaw-6842	186	17	unusual	unusual	ADJ
taxlaw-6842	186	18	market	market	NOUN
taxlaw-6842	186	19	conditions	condition	NOUN
taxlaw-6842	186	20	.	.	PUNCT
taxlaw-6842	187	1	to	to	PART
taxlaw-6842	187	2	answer	answer	VERB
taxlaw-6842	187	3	this	this	DET
taxlaw-6842	187	4	question	question	NOUN
taxlaw-6842	187	5	,	,	PUNCT
taxlaw-6842	187	6	stakeholders	stakeholder	NOUN
taxlaw-6842	187	7	want	want	VERB
taxlaw-6842	187	8	to	to	PART
taxlaw-6842	187	9	know	know	VERB
taxlaw-6842	187	10	how	how	SCONJ
taxlaw-6842	187	11	comparable	comparable	ADJ
taxlaw-6842	187	12	firms	firm	NOUN
taxlaw-6842	187	13	performed	perform	VERB
taxlaw-6842	187	14	,	,	PUNCT
taxlaw-6842	187	15	but	but	CCONJ
taxlaw-6842	187	16	they	they	PRON
taxlaw-6842	187	17	may	may	AUX
taxlaw-6842	187	18	differ	differ	VERB
taxlaw-6842	187	19	on	on	ADP
taxlaw-6842	187	20	which	which	PRON
taxlaw-6842	187	21	firms	firm	NOUN
taxlaw-6842	187	22	are	be	AUX
taxlaw-6842	187	23	comparable	comparable	ADJ
taxlaw-6842	187	24	.	.	PUNCT
taxlaw-6842	188	1	moreover	moreover	ADV
taxlaw-6842	188	2	,	,	PUNCT
taxlaw-6842	188	3	even	even	ADV
taxlaw-6842	188	4	if	if	SCONJ
taxlaw-6842	188	5	they	they	PRON
taxlaw-6842	188	6	agree	agree	VERB
taxlaw-6842	188	7	about	about	ADP
taxlaw-6842	188	8	the	the	DET
taxlaw-6842	188	9	past	past	NOUN
taxlaw-6842	188	10	,	,	PUNCT
taxlaw-6842	188	11	they	they	PRON
taxlaw-6842	188	12	may	may	AUX
taxlaw-6842	188	13	offer	offer	VERB
taxlaw-6842	188	14	different	different	ADJ
taxlaw-6842	188	15	predictions	prediction	NOUN
taxlaw-6842	188	16	about	about	ADP
taxlaw-6842	188	17	the	the	DET
taxlaw-6842	188	18	future	future	NOUN
taxlaw-6842	188	19	.	.	PUNCT
taxlaw-6842	189	1	there	there	PRON
taxlaw-6842	189	2	also	also	ADV
taxlaw-6842	189	3	is	be	AUX
taxlaw-6842	189	4	a	a	DET
taxlaw-6842	189	5	debate	debate	NOUN
taxlaw-6842	189	6	about	about	ADP
taxlaw-6842	189	7	whether	whether	SCONJ
taxlaw-6842	189	8	for	for	ADP
taxlaw-6842	189	9	-	-	PUNCT
taxlaw-6842	189	10	profit	profit	NOUN
taxlaw-6842	189	11	firms	firm	NOUN
taxlaw-6842	189	12	should	should	AUX
taxlaw-6842	189	13	pursue	pursue	VERB
taxlaw-6842	189	14	goals	goal	NOUN
taxlaw-6842	189	15	other	other	ADJ
taxlaw-6842	189	16	than	than	ADP
taxlaw-6842	189	17	profitability	profitability	NOUN
taxlaw-6842	189	18	.	.	PUNCT
taxlaw-6842	190	1	proponents	proponent	NOUN
taxlaw-6842	190	2	of	of	ADP
taxlaw-6842	190	3	“	"	PUNCT
taxlaw-6842	190	4	shareholder	shareholder	NOUN
taxlaw-6842	190	5	primacy	primacy	NOUN
taxlaw-6842	190	6	,	,	PUNCT
taxlaw-6842	190	7	”	"	PUNCT
taxlaw-6842	190	8	such	such	ADJ
taxlaw-6842	190	9	as	as	ADP
taxlaw-6842	190	10	milton	milton	PROPN
taxlaw-6842	190	11	friedman	friedman	PROPN
taxlaw-6842	190	12	,	,	PUNCT
taxlaw-6842	190	13	the	the	DET
taxlaw-6842	190	14	late	late	ADJ
taxlaw-6842	190	15	nobel	nobel	PROPN
taxlaw-6842	190	16	prize	prize	PROPN
taxlaw-6842	190	17	-	-	PUNCT
taxlaw-6842	190	18	winning	win	VERB
taxlaw-6842	190	19	economist	economist	NOUN
taxlaw-6842	190	20	,	,	PUNCT
taxlaw-6842	190	21	urge	urge	NOUN
taxlaw-6842	190	22	businesses	business	NOUN
taxlaw-6842	190	23	to	to	PART
taxlaw-6842	190	24	focus	focus	VERB
taxlaw-6842	190	25	on	on	ADP
taxlaw-6842	190	26	profitability	profitability	NOUN
taxlaw-6842	190	27	.	.	PUNCT
taxlaw-6842	191	1	for	for	ADP
taxlaw-6842	191	2	-	-	PUNCT
taxlaw-6842	191	3	profit	profit	NOUN
taxlaw-6842	191	4	managers	manager	NOUN
taxlaw-6842	191	5	and	and	CCONJ
taxlaw-6842	191	6	boards	board	NOUN
taxlaw-6842	191	7	should	should	AUX
taxlaw-6842	191	8	not	not	PART
taxlaw-6842	191	9	“	"	PUNCT
taxlaw-6842	191	10	spend	spend	VERB
taxlaw-6842	191	11	other	other	ADJ
taxlaw-6842	191	12	people	people	NOUN
taxlaw-6842	191	13	’s	’s	PART
taxlaw-6842	191	14	money	money	NOUN
taxlaw-6842	191	15	”	"	PUNCT
taxlaw-6842	191	16	on	on	ADP
taxlaw-6842	191	17	“	"	PUNCT
taxlaw-6842	191	18	general	general	ADJ
taxlaw-6842	191	19	social	social	ADJ
taxlaw-6842	191	20	interests	interest	NOUN
taxlaw-6842	191	21	,	,	PUNCT
taxlaw-6842	191	22	”	"	PUNCT
taxlaw-6842	191	23	since	since	SCONJ
taxlaw-6842	191	24	they	they	PRON
taxlaw-6842	191	25	lack	lack	VERB
taxlaw-6842	191	26	the	the	DET
taxlaw-6842	191	27	expertise	expertise	NOUN
taxlaw-6842	191	28	to	to	PART
taxlaw-6842	191	29	do	do	VERB
taxlaw-6842	191	30	so	so	ADV
taxlaw-6842	191	31	,	,	PUNCT
taxlaw-6842	191	32	as	as	ADV
taxlaw-6842	191	33	well	well	ADV
taxlaw-6842	191	34	as	as	ADP
taxlaw-6842	191	35	criteria	criterion	NOUN
taxlaw-6842	191	36	to	to	PART
taxlaw-6842	191	37	mediate	mediate	VERB
taxlaw-6842	191	38	among	among	ADP
taxlaw-6842	191	39	competing	compete	VERB
taxlaw-6842	191	40	goals	goal	NOUN
taxlaw-6842	191	41	;	;	PUNCT
taxlaw-6842	191	42	instead	instead	ADV
taxlaw-6842	191	43	,	,	PUNCT
taxlaw-6842	191	44	this	this	DET
taxlaw-6842	191	45	responsibility	responsibility	NOUN
taxlaw-6842	191	46	should	should	AUX
taxlaw-6842	191	47	be	be	AUX
taxlaw-6842	191	48	left	leave	VERB
taxlaw-6842	191	49	to	to	ADP
taxlaw-6842	191	50	the	the	DET
taxlaw-6842	191	51	government	government	NOUN
taxlaw-6842	191	52	and	and	CCONJ
taxlaw-6842	191	53	nonprofits.28	nonprofits.28	NOUN
taxlaw-6842	191	54	in	in	ADP
taxlaw-6842	191	55	contrast	contrast	NOUN
taxlaw-6842	191	56	,	,	PUNCT
taxlaw-6842	191	57	advocates	advocate	NOUN
taxlaw-6842	191	58	of	of	ADP
taxlaw-6842	191	59	“	"	PUNCT
taxlaw-6842	191	60	stakeholder	stakeholder	NOUN
taxlaw-6842	191	61	capitalism	capitalism	NOUN
taxlaw-6842	191	62	,	,	PUNCT
taxlaw-6842	191	63	”	"	PUNCT
taxlaw-6842	191	64	such	such	ADJ
taxlaw-6842	191	65	as	as	ADP
taxlaw-6842	191	66	larry	larry	PROPN
taxlaw-6842	191	67	fink	fink	PROPN
taxlaw-6842	191	68	,	,	PUNCT
taxlaw-6842	191	69	the	the	DET
taxlaw-6842	191	70	ceo	ceo	NOUN
taxlaw-6842	191	71	of	of	ADP
taxlaw-6842	191	72	blackrock	blackrock	PROPN
taxlaw-6842	191	73	,	,	PUNCT
taxlaw-6842	191	74	want	want	VERB
taxlaw-6842	191	75	for	for	ADP
taxlaw-6842	191	76	-	-	PUNCT
taxlaw-6842	191	77	profit	profit	NOUN
taxlaw-6842	191	78	firms	firm	NOUN
taxlaw-6842	191	79	not	not	PART
taxlaw-6842	191	80	only	only	ADV
taxlaw-6842	191	81	“	"	PUNCT
taxlaw-6842	191	82	to	to	PART
taxlaw-6842	191	83	deliver	deliver	VERB
taxlaw-6842	191	84	financial	financial	ADJ
taxlaw-6842	191	85	performance	performance	NOUN
taxlaw-6842	191	86	,	,	PUNCT
taxlaw-6842	191	87	”	"	PUNCT
taxlaw-6842	191	88	but	but	CCONJ
taxlaw-6842	191	89	also	also	ADV
taxlaw-6842	191	90	to	to	PART
taxlaw-6842	191	91	“	"	PUNCT
taxlaw-6842	191	92	benefit	benefit	VERB
taxlaw-6842	191	93	all	all	PRON
taxlaw-6842	191	94	of	of	ADP
taxlaw-6842	191	95	their	their	PRON
taxlaw-6842	191	96	stakeholders	stakeholder	NOUN
taxlaw-6842	191	97	,	,	PUNCT
taxlaw-6842	191	98	including	include	VERB
taxlaw-6842	191	99	shareholders	shareholder	NOUN
taxlaw-6842	191	100	,	,	PUNCT
taxlaw-6842	191	101	employees	employee	NOUN
taxlaw-6842	191	102	,	,	PUNCT
taxlaw-6842	191	103	customers	customer	NOUN
taxlaw-6842	191	104	,	,	PUNCT
taxlaw-6842	191	105	and	and	CCONJ
taxlaw-6842	191	106	the	the	DET
taxlaw-6842	191	107	communities	community	NOUN
taxlaw-6842	191	108	in	in	ADP
taxlaw-6842	191	109	which	which	PRON
taxlaw-6842	191	110	they	they	PRON
taxlaw-6842	191	111	operate	operate	VERB
taxlaw-6842	191	112	.	.	PUNCT
taxlaw-6842	192	1	”29	”29	PUNCT
taxlaw-6842	193	1	but	but	CCONJ
taxlaw-6842	193	2	as	as	ADV
taxlaw-6842	193	3	important	important	ADJ
taxlaw-6842	193	4	as	as	SCONJ
taxlaw-6842	193	5	these	these	DET
taxlaw-6842	193	6	disagreements	disagreement	NOUN
taxlaw-6842	193	7	can	can	AUX
taxlaw-6842	193	8	be	be	AUX
taxlaw-6842	193	9	,	,	PUNCT
taxlaw-6842	193	10	they	they	PRON
taxlaw-6842	193	11	are	be	AUX
taxlaw-6842	193	12	bounded	bound	VERB
taxlaw-6842	193	13	.	.	PUNCT
taxlaw-6842	194	1	at	at	ADP
taxlaw-6842	194	2	the	the	DET
taxlaw-6842	194	3	end	end	NOUN
taxlaw-6842	194	4	of	of	ADP
taxlaw-6842	194	5	the	the	DET
taxlaw-6842	194	6	day	day	NOUN
taxlaw-6842	194	7	,	,	PUNCT
taxlaw-6842	194	8	everyone	everyone	PRON
taxlaw-6842	194	9	agrees	agree	VERB
taxlaw-6842	194	10	that	that	SCONJ
taxlaw-6842	194	11	profitability	profitability	NOUN
taxlaw-6842	194	12	and	and	CCONJ
taxlaw-6842	194	13	market	market	NOUN
taxlaw-6842	194	14	value	value	NOUN
taxlaw-6842	194	15	are	be	AUX
taxlaw-6842	194	16	key	key	ADJ
taxlaw-6842	194	17	measures	measure	NOUN
taxlaw-6842	194	18	of	of	ADP
taxlaw-6842	194	19	performance	performance	NOUN
taxlaw-6842	194	20	at	at	ADP
taxlaw-6842	194	21	a	a	DET
taxlaw-6842	194	22	forprofit	forprofit	NOUN
taxlaw-6842	194	23	firm	firm	NOUN
taxlaw-6842	194	24	(	(	PUNCT
taxlaw-6842	194	25	even	even	ADV
taxlaw-6842	194	26	if	if	SCONJ
taxlaw-6842	194	27	some	some	PRON
taxlaw-6842	194	28	do	do	AUX
taxlaw-6842	194	29	not	not	PART
taxlaw-6842	194	30	consider	consider	VERB
taxlaw-6842	194	31	them	they	PRON
taxlaw-6842	194	32	the	the	DET
taxlaw-6842	194	33	only	only	ADJ
taxlaw-6842	194	34	measures	measure	NOUN
taxlaw-6842	194	35	)	)	PUNCT
taxlaw-6842	194	36	.	.	PUNCT
taxlaw-6842	195	1	likewise	likewise	ADV
taxlaw-6842	195	2	,	,	PUNCT
taxlaw-6842	195	3	everyone	everyone	PRON
taxlaw-6842	195	4	agrees	agree	VERB
taxlaw-6842	195	5	on	on	ADP
taxlaw-6842	195	6	the	the	DET
taxlaw-6842	195	7	broad	broad	ADJ
taxlaw-6842	195	8	outlines	outline	NOUN
taxlaw-6842	195	9	of	of	ADP
taxlaw-6842	195	10	how	how	SCONJ
taxlaw-6842	195	11	to	to	PART
taxlaw-6842	195	12	compute	compute	VERB
taxlaw-6842	195	13	these	these	DET
taxlaw-6842	195	14	metrics	metric	NOUN
taxlaw-6842	195	15	.	.	PUNCT
taxlaw-6842	196	1	debates	debate	NOUN
taxlaw-6842	196	2	in	in	ADP
taxlaw-6842	196	3	for	for	ADP
taxlaw-6842	196	4	-	-	PUNCT
taxlaw-6842	196	5	profit	profit	NOUN
taxlaw-6842	196	6	firms	firm	NOUN
taxlaw-6842	196	7	typically	typically	ADV
taxlaw-6842	196	8	reduce	reduce	VERB
taxlaw-6842	196	9	to	to	ADP
taxlaw-6842	196	10	the	the	DET
taxlaw-6842	196	11	same	same	ADJ
taxlaw-6842	196	12	question	question	NOUN
taxlaw-6842	196	13	:	:	PUNCT
taxlaw-6842	196	14	which	which	PRON
taxlaw-6842	196	15	alternative	alternative	NOUN
taxlaw-6842	196	16	maximizes	maximize	VERB
taxlaw-6842	196	17	the	the	DET
taxlaw-6842	196	18	firm	firm	NOUN
taxlaw-6842	196	19	’s	’s	PART
taxlaw-6842	196	20	profitability	profitability	NOUN
taxlaw-6842	196	21	and	and	CCONJ
taxlaw-6842	196	22	market	market	NOUN
taxlaw-6842	196	23	value	value	NOUN
taxlaw-6842	196	24	?	?	PUNCT
taxlaw-6842	197	1	2	2	X
taxlaw-6842	197	2	.	.	X
taxlaw-6842	197	3	measuring	measure	VERB
taxlaw-6842	197	4	success	success	NOUN
taxlaw-6842	197	5	at	at	ADP
taxlaw-6842	197	6	nonprofits	nonprofit	NOUN
taxlaw-6842	197	7	is	be	AUX
taxlaw-6842	197	8	more	more	ADV
taxlaw-6842	197	9	challenging	challenging	ADJ
taxlaw-6842	197	10	in	in	ADP
taxlaw-6842	197	11	contrast	contrast	NOUN
taxlaw-6842	197	12	,	,	PUNCT
taxlaw-6842	197	13	nonprofits	nonprofit	NOUN
taxlaw-6842	197	14	can	can	AUX
taxlaw-6842	197	15	not	not	PART
taxlaw-6842	197	16	use	use	VERB
taxlaw-6842	197	17	profitability	profitability	NOUN
taxlaw-6842	197	18	or	or	CCONJ
taxlaw-6842	197	19	share	share	VERB
taxlaw-6842	197	20	prices	price	NOUN
taxlaw-6842	197	21	to	to	PART
taxlaw-6842	197	22	measure	measure	VERB
taxlaw-6842	197	23	success	success	NOUN
taxlaw-6842	197	24	,	,	PUNCT
taxlaw-6842	197	25	since	since	SCONJ
taxlaw-6842	197	26	the	the	DET
taxlaw-6842	197	27	main	main	ADJ
taxlaw-6842	197	28	role	role	NOUN
taxlaw-6842	197	29	of	of	ADP
taxlaw-6842	197	30	nonprofits	nonprofit	NOUN
taxlaw-6842	197	31	is	be	AUX
taxlaw-6842	197	32	to	to	PART
taxlaw-6842	197	33	address	address	VERB
taxlaw-6842	197	34	market	market	NOUN
taxlaw-6842	197	35	failures	failure	NOUN
taxlaw-6842	197	36	.	.	PUNCT
taxlaw-6842	198	1	they	they	PRON
taxlaw-6842	198	2	step	step	VERB
taxlaw-6842	198	3	in	in	ADV
taxlaw-6842	198	4	when	when	SCONJ
taxlaw-6842	198	5	there	there	PRON
taxlaw-6842	198	6	is	be	VERB
taxlaw-6842	198	7	no	no	DET
taxlaw-6842	198	8	costeffective	costeffective	ADJ
taxlaw-6842	198	9	way	way	NOUN
taxlaw-6842	198	10	to	to	PART
taxlaw-6842	198	11	charge	charge	VERB
taxlaw-6842	198	12	for	for	ADP
taxlaw-6842	198	13	valuable	valuable	ADJ
taxlaw-6842	198	14	goods	good	NOUN
taxlaw-6842	198	15	and	and	CCONJ
taxlaw-6842	198	16	services	service	NOUN
taxlaw-6842	198	17	—	—	PUNCT
taxlaw-6842	198	18	as	as	SCONJ
taxlaw-6842	198	19	is	be	AUX
taxlaw-6842	198	20	the	the	DET
taxlaw-6842	198	21	case	case	NOUN
taxlaw-6842	198	22	with	with	ADP
taxlaw-6842	198	23	parks	park	NOUN
taxlaw-6842	198	24	,	,	PUNCT
taxlaw-6842	198	25	basic	basic	ADJ
taxlaw-6842	198	26	research	research	NOUN
taxlaw-6842	198	27	,	,	PUNCT
taxlaw-6842	198	28	and	and	CCONJ
taxlaw-6842	198	29	other	other	ADJ
taxlaw-6842	198	30	public	public	ADJ
taxlaw-6842	198	31	goods	good	NOUN
taxlaw-6842	198	32	.	.	PUNCT
taxlaw-6842	199	1	nonprofits	nonprofit	NOUN
taxlaw-6842	199	2	also	also	ADV
taxlaw-6842	199	3	serve	serve	VERB
taxlaw-6842	199	4	needy	needy	ADJ
taxlaw-6842	199	5	beneficiaries	beneficiary	NOUN
taxlaw-6842	199	6	who	who	PRON
taxlaw-6842	199	7	lack	lack	VERB
taxlaw-6842	199	8	the	the	DET
taxlaw-6842	199	9	means	mean	NOUN
taxlaw-6842	199	10	to	to	PART
taxlaw-6842	199	11	pay	pay	VERB
taxlaw-6842	199	12	.	.	PUNCT
taxlaw-6842	200	1	since	since	SCONJ
taxlaw-6842	200	2	the	the	DET
taxlaw-6842	200	3	whole	whole	ADJ
taxlaw-6842	200	4	purpose	purpose	NOUN
taxlaw-6842	200	5	of	of	ADP
taxlaw-6842	200	6	a	a	DET
taxlaw-6842	200	7	nonprofit	nonprofit	NOUN
taxlaw-6842	200	8	is	be	AUX
taxlaw-6842	200	9	to	to	PART
taxlaw-6842	200	10	run	run	VERB
taxlaw-6842	200	11	initiatives	initiative	NOUN
taxlaw-6842	200	12	that	that	SCONJ
taxlaw-6842	200	13	the	the	DET
taxlaw-6842	200	14	market	market	NOUN
taxlaw-6842	200	15	does	do	AUX
taxlaw-6842	200	16	not	not	PART
taxlaw-6842	200	17	fund	fund	VERB
taxlaw-6842	200	18	adequately	adequately	ADV
taxlaw-6842	200	19	,	,	PUNCT
taxlaw-6842	200	20	operating	operate	VERB
taxlaw-6842	200	21	revenue	revenue	NOUN
taxlaw-6842	200	22	is	be	AUX
taxlaw-6842	200	23	a	a	DET
taxlaw-6842	200	24	flawed	flawed	ADJ
taxlaw-6842	200	25	measure	measure	NOUN
taxlaw-6842	200	26	of	of	ADP
taxlaw-6842	200	27	a	a	DET
taxlaw-6842	200	28	nonprofit	nonprofit	ADJ
taxlaw-6842	200	29	’s	’s	NOUN
taxlaw-6842	200	30	social	social	ADJ
taxlaw-6842	200	31	value	value	NOUN
taxlaw-6842	200	32	.	.	PUNCT
taxlaw-6842	201	1	28	28	NUM
taxlaw-6842	201	2	milton	milton	PROPN
taxlaw-6842	201	3	friedman	friedman	PROPN
taxlaw-6842	201	4	,	,	PUNCT
taxlaw-6842	201	5	the	the	DET
taxlaw-6842	201	6	social	social	ADJ
taxlaw-6842	201	7	responsibility	responsibility	NOUN
taxlaw-6842	201	8	of	of	ADP
taxlaw-6842	201	9	business	business	NOUN
taxlaw-6842	201	10	is	be	AUX
taxlaw-6842	201	11	to	to	PART
taxlaw-6842	201	12	increase	increase	VERB
taxlaw-6842	201	13	its	its	PRON
taxlaw-6842	201	14	profits	profit	NOUN
taxlaw-6842	201	15	,	,	PUNCT
taxlaw-6842	201	16	n.y	n.y	PROPN
taxlaw-6842	201	17	.	.	PROPN
taxlaw-6842	201	18	times	times	PROPN
taxlaw-6842	201	19	magazine	magazine	PROPN
taxlaw-6842	201	20	,	,	PUNCT
taxlaw-6842	201	21	sept	sept	PROPN
taxlaw-6842	201	22	.	.	PROPN
taxlaw-6842	201	23	13	13	NUM
taxlaw-6842	201	24	,	,	PUNCT
taxlaw-6842	201	25	1970	1970	NUM
taxlaw-6842	201	26	.	.	PUNCT
taxlaw-6842	202	1	29	29	NUM
taxlaw-6842	202	2	https://www.blackrock.com/hk/en/insights/larry-fink-ceo-letter	https://www.blackrock.com/hk/en/insights/larry-fink-ceo-letter	ADJ
taxlaw-6842	202	3	(	(	PUNCT
taxlaw-6842	202	4	jan	jan	PROPN
taxlaw-6842	202	5	.	.	PROPN
taxlaw-6842	202	6	2018	2018	NUM
taxlaw-6842	202	7	letter	letter	NOUN
taxlaw-6842	202	8	to	to	ADP
taxlaw-6842	202	9	shareholders	shareholder	NOUN
taxlaw-6842	202	10	)	)	PUNCT
taxlaw-6842	203	1	[	[	X
taxlaw-6842	203	2	https://perma.cc/7zmj-xz3n	https://perma.cc/7zmj-xz3n	X
taxlaw-6842	203	3	]	]	X
taxlaw-6842	203	4	.	.	PUNCT
taxlaw-6842	204	1	2020	2020	NUM
taxlaw-6842	204	2	]	]	PUNCT
taxlaw-6842	204	3	enhancing	enhance	VERB
taxlaw-6842	204	4	efficiency	efficiency	NOUN
taxlaw-6842	204	5	at	at	ADP
taxlaw-6842	204	6	nonprofits	nonprofit	NOUN
taxlaw-6842	204	7	with	with	ADP
taxlaw-6842	204	8	analysis	analysis	NOUN
taxlaw-6842	204	9	and	and	CCONJ
taxlaw-6842	204	10	disclosure	disclosure	NOUN
taxlaw-6842	204	11	85	85	NUM
taxlaw-6842	204	12	likewise	likewise	ADV
taxlaw-6842	204	13	,	,	PUNCT
taxlaw-6842	204	14	a	a	DET
taxlaw-6842	204	15	nonprofit	nonprofit	NOUN
taxlaw-6842	204	16	’s	’s	PART
taxlaw-6842	204	17	fundraising	fundraising	NOUN
taxlaw-6842	204	18	totals	total	NOUN
taxlaw-6842	204	19	are	be	AUX
taxlaw-6842	204	20	not	not	PART
taxlaw-6842	204	21	always	always	ADV
taxlaw-6842	204	22	a	a	DET
taxlaw-6842	204	23	reliable	reliable	ADJ
taxlaw-6842	204	24	measure	measure	NOUN
taxlaw-6842	204	25	of	of	ADP
taxlaw-6842	204	26	its	its	PRON
taxlaw-6842	204	27	social	social	ADJ
taxlaw-6842	204	28	value	value	NOUN
taxlaw-6842	204	29	.	.	PUNCT
taxlaw-6842	205	1	sometimes	sometimes	ADV
taxlaw-6842	205	2	the	the	DET
taxlaw-6842	205	3	willingness	willingness	NOUN
taxlaw-6842	205	4	of	of	ADP
taxlaw-6842	205	5	donors	donor	NOUN
taxlaw-6842	205	6	to	to	PART
taxlaw-6842	205	7	contribute	contribute	VERB
taxlaw-6842	205	8	reflects	reflect	VERB
taxlaw-6842	205	9	the	the	DET
taxlaw-6842	205	10	value	value	NOUN
taxlaw-6842	205	11	of	of	ADP
taxlaw-6842	205	12	a	a	DET
taxlaw-6842	205	13	nonprofit	nonprofit	ADJ
taxlaw-6842	205	14	’s	’s	PART
taxlaw-6842	205	15	work	work	NOUN
taxlaw-6842	205	16	,	,	PUNCT
taxlaw-6842	205	17	but	but	CCONJ
taxlaw-6842	205	18	sometimes	sometimes	ADV
taxlaw-6842	205	19	it	it	PRON
taxlaw-6842	205	20	merely	merely	ADV
taxlaw-6842	205	21	shows	show	VERB
taxlaw-6842	205	22	that	that	SCONJ
taxlaw-6842	205	23	the	the	DET
taxlaw-6842	205	24	nonprofit	nonprofit	ADJ
taxlaw-6842	205	25	invests	invest	NOUN
taxlaw-6842	205	26	heavily	heavily	ADV
taxlaw-6842	205	27	in	in	ADP
taxlaw-6842	205	28	fundraising	fundraise	VERB
taxlaw-6842	205	29	.	.	PUNCT
taxlaw-6842	206	1	attracting	attract	VERB
taxlaw-6842	206	2	donations	donation	NOUN
taxlaw-6842	206	3	is	be	AUX
taxlaw-6842	206	4	a	a	DET
taxlaw-6842	206	5	more	more	ADV
taxlaw-6842	206	6	dependable	dependable	ADJ
taxlaw-6842	206	7	measure	measure	NOUN
taxlaw-6842	206	8	of	of	ADP
taxlaw-6842	206	9	quality	quality	NOUN
taxlaw-6842	206	10	when	when	SCONJ
taxlaw-6842	206	11	donors	donor	NOUN
taxlaw-6842	206	12	are	be	AUX
taxlaw-6842	206	13	well	well	ADV
taxlaw-6842	206	14	informed	informed	ADJ
taxlaw-6842	206	15	about	about	ADP
taxlaw-6842	206	16	the	the	DET
taxlaw-6842	206	17	nonprofit	nonprofit	NOUN
taxlaw-6842	206	18	’s	’s	PART
taxlaw-6842	206	19	work	work	NOUN
taxlaw-6842	206	20	.	.	PUNCT
taxlaw-6842	207	1	in	in	ADP
taxlaw-6842	207	2	principle	principle	NOUN
taxlaw-6842	207	3	,	,	PUNCT
taxlaw-6842	207	4	the	the	DET
taxlaw-6842	207	5	right	right	ADJ
taxlaw-6842	207	6	measure	measure	NOUN
taxlaw-6842	207	7	of	of	ADP
taxlaw-6842	207	8	a	a	DET
taxlaw-6842	207	9	nonprofit	nonprofit	ADJ
taxlaw-6842	207	10	’s	’s	PART
taxlaw-6842	207	11	success	success	NOUN
taxlaw-6842	207	12	is	be	AUX
taxlaw-6842	207	13	its	its	PRON
taxlaw-6842	207	14	social	social	ADJ
taxlaw-6842	207	15	return	return	NOUN
taxlaw-6842	207	16	.	.	PUNCT
taxlaw-6842	208	1	how	how	SCONJ
taxlaw-6842	208	2	much	much	ADJ
taxlaw-6842	208	3	good	good	ADJ
taxlaw-6842	208	4	does	do	AUX
taxlaw-6842	208	5	it	it	PRON
taxlaw-6842	208	6	do	do	VERB
taxlaw-6842	208	7	in	in	ADP
taxlaw-6842	208	8	the	the	DET
taxlaw-6842	208	9	world?30	world?30	PROPN
taxlaw-6842	208	10	even	even	ADV
taxlaw-6842	208	11	so	so	ADV
taxlaw-6842	208	12	,	,	PUNCT
taxlaw-6842	208	13	measuring	measure	VERB
taxlaw-6842	208	14	social	social	ADJ
taxlaw-6842	208	15	return	return	NOUN
taxlaw-6842	208	16	is	be	AUX
taxlaw-6842	208	17	less	less	ADV
taxlaw-6842	208	18	precise	precise	ADJ
taxlaw-6842	208	19	—	—	PUNCT
taxlaw-6842	208	20	and	and	CCONJ
taxlaw-6842	208	21	,	,	PUNCT
taxlaw-6842	208	22	frankly	frankly	ADV
taxlaw-6842	208	23	,	,	PUNCT
taxlaw-6842	208	24	much	much	ADV
taxlaw-6842	208	25	messier	messy	ADJ
taxlaw-6842	208	26	—	—	PUNCT
taxlaw-6842	208	27	than	than	ADP
taxlaw-6842	208	28	measuring	measure	VERB
taxlaw-6842	208	29	financial	financial	ADJ
taxlaw-6842	208	30	return	return	NOUN
taxlaw-6842	208	31	.	.	PUNCT
taxlaw-6842	209	1	how	how	SCONJ
taxlaw-6842	209	2	do	do	AUX
taxlaw-6842	209	3	we	we	PRON
taxlaw-6842	209	4	calculate	calculate	VERB
taxlaw-6842	209	5	it	it	PRON
taxlaw-6842	209	6	for	for	ADP
taxlaw-6842	209	7	a	a	DET
taxlaw-6842	209	8	church	church	NOUN
taxlaw-6842	209	9	,	,	PUNCT
taxlaw-6842	209	10	soup	soup	NOUN
taxlaw-6842	209	11	kitchen	kitchen	NOUN
taxlaw-6842	209	12	,	,	PUNCT
taxlaw-6842	209	13	or	or	CCONJ
taxlaw-6842	209	14	university	university	NOUN
taxlaw-6842	209	15	?	?	PUNCT
taxlaw-6842	210	1	there	there	PRON
taxlaw-6842	210	2	is	be	VERB
taxlaw-6842	210	3	no	no	DET
taxlaw-6842	210	4	uniform	uniform	NOUN
taxlaw-6842	210	5	and	and	CCONJ
taxlaw-6842	210	6	consensually	consensually	ADV
taxlaw-6842	210	7	accepted	accept	VERB
taxlaw-6842	210	8	way	way	NOUN
taxlaw-6842	210	9	to	to	PART
taxlaw-6842	210	10	do	do	VERB
taxlaw-6842	210	11	so	so	ADV
taxlaw-6842	210	12	.	.	PUNCT
taxlaw-6842	211	1	as	as	SCONJ
taxlaw-6842	211	2	albert	albert	PROPN
taxlaw-6842	211	3	einstein	einstein	PROPN
taxlaw-6842	211	4	supposedly	supposedly	ADV
taxlaw-6842	211	5	said	say	VERB
taxlaw-6842	211	6	,	,	PUNCT
taxlaw-6842	211	7	“	"	PUNCT
taxlaw-6842	211	8	not	not	PART
taxlaw-6842	211	9	everything	everything	PRON
taxlaw-6842	211	10	that	that	PRON
taxlaw-6842	211	11	counts	count	VERB
taxlaw-6842	211	12	can	can	AUX
taxlaw-6842	211	13	be	be	AUX
taxlaw-6842	211	14	counted	count	VERB
taxlaw-6842	211	15	,	,	PUNCT
taxlaw-6842	211	16	and	and	CCONJ
taxlaw-6842	211	17	not	not	PART
taxlaw-6842	211	18	everything	everything	PRON
taxlaw-6842	211	19	that	that	PRON
taxlaw-6842	211	20	can	can	AUX
taxlaw-6842	211	21	be	be	AUX
taxlaw-6842	211	22	counted	count	VERB
taxlaw-6842	211	23	counts	count	NOUN
taxlaw-6842	211	24	.	.	PUNCT
taxlaw-6842	212	1	”31	”31	PROPN
taxlaw-6842	212	2	to	to	PART
taxlaw-6842	212	3	be	be	AUX
taxlaw-6842	212	4	clear	clear	ADJ
taxlaw-6842	212	5	,	,	PUNCT
taxlaw-6842	212	6	the	the	DET
taxlaw-6842	212	7	argument	argument	NOUN
taxlaw-6842	212	8	here	here	ADV
taxlaw-6842	212	9	is	be	AUX
taxlaw-6842	212	10	not	not	PART
taxlaw-6842	212	11	that	that	DET
taxlaw-6842	212	12	inefficiency	inefficiency	NOUN
taxlaw-6842	212	13	at	at	ADP
taxlaw-6842	212	14	nonprofits	nonprofit	NOUN
taxlaw-6842	212	15	is	be	AUX
taxlaw-6842	212	16	inevitable	inevitable	ADJ
taxlaw-6842	212	17	;	;	PUNCT
taxlaw-6842	212	18	on	on	ADP
taxlaw-6842	212	19	the	the	DET
taxlaw-6842	212	20	contrary	contrary	NOUN
taxlaw-6842	212	21	,	,	PUNCT
taxlaw-6842	212	22	this	this	DET
taxlaw-6842	212	23	article	article	NOUN
taxlaw-6842	212	24	suggests	suggest	VERB
taxlaw-6842	212	25	ways	way	NOUN
taxlaw-6842	212	26	for	for	SCONJ
taxlaw-6842	212	27	them	they	PRON
taxlaw-6842	212	28	to	to	PART
taxlaw-6842	212	29	run	run	VERB
taxlaw-6842	212	30	more	more	ADV
taxlaw-6842	212	31	efficiently	efficiently	ADV
taxlaw-6842	212	32	.	.	PUNCT
taxlaw-6842	213	1	rather	rather	ADV
taxlaw-6842	213	2	,	,	PUNCT
taxlaw-6842	213	3	the	the	DET
taxlaw-6842	213	4	point	point	NOUN
taxlaw-6842	213	5	is	be	AUX
taxlaw-6842	213	6	that	that	SCONJ
taxlaw-6842	213	7	nonprofits	nonprofit	NOUN
taxlaw-6842	213	8	face	face	VERB
taxlaw-6842	213	9	unique	unique	ADJ
taxlaw-6842	213	10	challenges	challenge	NOUN
taxlaw-6842	213	11	in	in	ADP
taxlaw-6842	213	12	pursuing	pursue	VERB
taxlaw-6842	213	13	this	this	DET
taxlaw-6842	213	14	goal	goal	NOUN
taxlaw-6842	213	15	,	,	PUNCT
taxlaw-6842	213	16	which	which	PRON
taxlaw-6842	213	17	are	be	AUX
taxlaw-6842	213	18	rooted	root	VERB
taxlaw-6842	213	19	in	in	ADP
taxlaw-6842	213	20	difficulties	difficulty	NOUN
taxlaw-6842	213	21	in	in	ADP
taxlaw-6842	213	22	measuring	measure	VERB
taxlaw-6842	213	23	progress	progress	NOUN
taxlaw-6842	213	24	.	.	PUNCT
taxlaw-6842	214	1	these	these	DET
taxlaw-6842	214	2	measurement	measurement	NOUN
taxlaw-6842	214	3	challenges	challenge	NOUN
taxlaw-6842	214	4	complicate	complicate	VERB
taxlaw-6842	214	5	the	the	DET
taxlaw-6842	214	6	management	management	NOUN
taxlaw-6842	214	7	of	of	ADP
taxlaw-6842	214	8	nonprofits	nonprofit	NOUN
taxlaw-6842	214	9	in	in	ADP
taxlaw-6842	214	10	five	five	NUM
taxlaw-6842	214	11	important	important	ADJ
taxlaw-6842	214	12	ways	way	NOUN
taxlaw-6842	214	13	,	,	PUNCT
taxlaw-6842	214	14	which	which	PRON
taxlaw-6842	214	15	arise	arise	VERB
taxlaw-6842	214	16	even	even	ADV
taxlaw-6842	214	17	when	when	SCONJ
taxlaw-6842	214	18	an	an	DET
taxlaw-6842	214	19	organization	organization	NOUN
taxlaw-6842	214	20	’s	’s	PART
taxlaw-6842	214	21	managers	manager	NOUN
taxlaw-6842	214	22	and	and	CCONJ
taxlaw-6842	214	23	board	board	NOUN
taxlaw-6842	214	24	are	be	AUX
taxlaw-6842	214	25	committed	commit	VERB
taxlaw-6842	214	26	and	and	CCONJ
taxlaw-6842	214	27	competent	competent	ADJ
taxlaw-6842	214	28	,	,	PUNCT
taxlaw-6842	214	29	so	so	CCONJ
taxlaw-6842	214	30	there	there	PRON
taxlaw-6842	214	31	is	be	VERB
taxlaw-6842	214	32	no	no	DET
taxlaw-6842	214	33	risk	risk	NOUN
taxlaw-6842	214	34	of	of	ADP
taxlaw-6842	214	35	mismanagement	mismanagement	NOUN
taxlaw-6842	214	36	.	.	PUNCT
taxlaw-6842	215	1	first	first	ADV
taxlaw-6842	215	2	,	,	PUNCT
taxlaw-6842	215	3	unlike	unlike	ADP
taxlaw-6842	215	4	for	for	ADP
taxlaw-6842	215	5	-	-	PUNCT
taxlaw-6842	215	6	profit	profit	NOUN
taxlaw-6842	215	7	firms	firm	NOUN
taxlaw-6842	215	8	,	,	PUNCT
taxlaw-6842	215	9	nonprofits	nonprofit	NOUN
taxlaw-6842	215	10	can	can	AUX
taxlaw-6842	215	11	not	not	PART
taxlaw-6842	215	12	easily	easily	ADV
taxlaw-6842	215	13	compare	compare	VERB
taxlaw-6842	215	14	the	the	DET
taxlaw-6842	215	15	value	value	NOUN
taxlaw-6842	215	16	of	of	ADP
taxlaw-6842	215	17	different	different	ADJ
taxlaw-6842	215	18	missions	mission	NOUN
taxlaw-6842	215	19	.	.	PUNCT
taxlaw-6842	216	1	at	at	ADP
taxlaw-6842	216	2	for	for	ADP
taxlaw-6842	216	3	-	-	PUNCT
taxlaw-6842	216	4	profit	profit	NOUN
taxlaw-6842	216	5	firms	firm	NOUN
taxlaw-6842	216	6	,	,	PUNCT
taxlaw-6842	216	7	profitability	profitability	NOUN
taxlaw-6842	216	8	tells	tell	VERB
taxlaw-6842	216	9	us	we	PRON
taxlaw-6842	216	10	whether	whether	SCONJ
taxlaw-6842	216	11	to	to	PART
taxlaw-6842	216	12	invest	invest	VERB
taxlaw-6842	216	13	in	in	ADP
taxlaw-6842	216	14	real	real	ADJ
taxlaw-6842	216	15	estate	estate	NOUN
taxlaw-6842	216	16	,	,	PUNCT
taxlaw-6842	216	17	energy	energy	NOUN
taxlaw-6842	216	18	,	,	PUNCT
taxlaw-6842	216	19	bio	bio	NOUN
taxlaw-6842	216	20	-	-	ADJ
taxlaw-6842	216	21	tech	tech	ADJ
taxlaw-6842	216	22	,	,	PUNCT
taxlaw-6842	216	23	or	or	CCONJ
taxlaw-6842	216	24	software	software	NOUN
taxlaw-6842	216	25	.	.	PUNCT
taxlaw-6842	217	1	at	at	ADP
taxlaw-6842	217	2	nonprofits	nonprofit	NOUN
taxlaw-6842	217	3	,	,	PUNCT
taxlaw-6842	217	4	by	by	ADP
taxlaw-6842	217	5	contrast	contrast	NOUN
taxlaw-6842	217	6	,	,	PUNCT
taxlaw-6842	217	7	there	there	PRON
taxlaw-6842	217	8	is	be	VERB
taxlaw-6842	217	9	no	no	DET
taxlaw-6842	217	10	common	common	ADJ
taxlaw-6842	217	11	metric	metric	NOUN
taxlaw-6842	217	12	to	to	PART
taxlaw-6842	217	13	compare	compare	VERB
taxlaw-6842	217	14	student	student	NOUN
taxlaw-6842	217	15	financial	financial	ADJ
taxlaw-6842	217	16	aid	aid	NOUN
taxlaw-6842	217	17	,	,	PUNCT
taxlaw-6842	217	18	medical	medical	ADJ
taxlaw-6842	217	19	research	research	NOUN
taxlaw-6842	217	20	,	,	PUNCT
taxlaw-6842	217	21	soup	soup	NOUN
taxlaw-6842	217	22	kitchens	kitchen	NOUN
taxlaw-6842	217	23	,	,	PUNCT
taxlaw-6842	217	24	art	art	NOUN
taxlaw-6842	217	25	museums	museum	NOUN
taxlaw-6842	217	26	,	,	PUNCT
taxlaw-6842	217	27	and	and	CCONJ
taxlaw-6842	217	28	public	public	ADJ
taxlaw-6842	217	29	interest	interest	NOUN
taxlaw-6842	217	30	litigation.32	litigation.32	VERB
taxlaw-6842	217	31	unlike	unlike	ADV
taxlaw-6842	217	32	at	at	ADP
taxlaw-6842	217	33	for	for	ADP
taxlaw-6842	217	34	-	-	PUNCT
taxlaw-6842	217	35	profit	profit	NOUN
taxlaw-6842	217	36	firms	firm	NOUN
taxlaw-6842	217	37	,	,	PUNCT
taxlaw-6842	217	38	data	datum	NOUN
taxlaw-6842	217	39	alone	alone	ADV
taxlaw-6842	217	40	can	can	AUX
taxlaw-6842	217	41	not	not	PART
taxlaw-6842	217	42	determine	determine	VERB
taxlaw-6842	217	43	their	their	PRON
taxlaw-6842	217	44	relative	relative	ADJ
taxlaw-6842	217	45	value	value	NOUN
taxlaw-6842	217	46	;	;	PUNCT
taxlaw-6842	217	47	instead	instead	ADV
taxlaw-6842	217	48	,	,	PUNCT
taxlaw-6842	217	49	any	any	DET
taxlaw-6842	217	50	ranking	ranking	NOUN
taxlaw-6842	217	51	turns	turn	NOUN
taxlaw-6842	217	52	in	in	ADP
taxlaw-6842	217	53	part	part	NOUN
taxlaw-6842	217	54	on	on	ADP
taxlaw-6842	217	55	subjective	subjective	ADJ
taxlaw-6842	217	56	values	value	NOUN
taxlaw-6842	217	57	and	and	CCONJ
taxlaw-6842	217	58	preferences	preference	NOUN
taxlaw-6842	217	59	.	.	PUNCT
taxlaw-6842	218	1	as	as	ADP
taxlaw-6842	218	2	a	a	DET
taxlaw-6842	218	3	result	result	NOUN
taxlaw-6842	218	4	,	,	PUNCT
taxlaw-6842	218	5	evaluating	evaluate	VERB
taxlaw-6842	218	6	the	the	DET
taxlaw-6842	218	7	importance	importance	NOUN
taxlaw-6842	218	8	of	of	ADP
taxlaw-6842	218	9	the	the	DET
taxlaw-6842	218	10	mission	mission	NOUN
taxlaw-6842	218	11	becomes	become	VERB
taxlaw-6842	218	12	much	much	ADV
taxlaw-6842	218	13	more	more	ADV
taxlaw-6842	218	14	difficult	difficult	ADJ
taxlaw-6842	218	15	.	.	PUNCT
taxlaw-6842	219	1	second	second	ADJ
taxlaw-6842	219	2	,	,	PUNCT
taxlaw-6842	219	3	like	like	ADP
taxlaw-6842	219	4	comparing	compare	VERB
taxlaw-6842	219	5	two	two	NUM
taxlaw-6842	219	6	missions	mission	NOUN
taxlaw-6842	219	7	,	,	PUNCT
taxlaw-6842	219	8	comparing	compare	VERB
taxlaw-6842	219	9	two	two	NUM
taxlaw-6842	219	10	ways	way	NOUN
taxlaw-6842	219	11	to	to	PART
taxlaw-6842	219	12	advance	advance	VERB
taxlaw-6842	219	13	the	the	DET
taxlaw-6842	219	14	same	same	ADJ
taxlaw-6842	219	15	mission	mission	NOUN
taxlaw-6842	219	16	poses	pose	VERB
taxlaw-6842	219	17	analogous	analogous	ADJ
taxlaw-6842	219	18	challenges	challenge	NOUN
taxlaw-6842	219	19	.	.	PUNCT
taxlaw-6842	220	1	which	which	DET
taxlaw-6842	220	2	goals	goal	NOUN
taxlaw-6842	220	3	should	should	AUX
taxlaw-6842	220	4	be	be	AUX
taxlaw-6842	220	5	prioritized	prioritize	VERB
taxlaw-6842	220	6	?	?	PUNCT
taxlaw-6842	221	1	for	for	ADP
taxlaw-6842	221	2	instance	instance	NOUN
taxlaw-6842	221	3	,	,	PUNCT
taxlaw-6842	221	4	if	if	SCONJ
taxlaw-6842	221	5	the	the	DET
taxlaw-6842	221	6	mission	mission	NOUN
taxlaw-6842	221	7	is	be	AUX
taxlaw-6842	221	8	poverty	poverty	NOUN
taxlaw-6842	221	9	relief	relief	NOUN
taxlaw-6842	221	10	,	,	PUNCT
taxlaw-6842	221	11	should	should	AUX
taxlaw-6842	221	12	the	the	DET
taxlaw-6842	221	13	nonprofit	nonprofit	ADJ
taxlaw-6842	221	14	help	help	VERB
taxlaw-6842	221	15	vulnerable	vulnerable	ADJ
taxlaw-6842	221	16	populations	population	NOUN
taxlaw-6842	221	17	in	in	ADP
taxlaw-6842	221	18	u.s	u.s	PROPN
taxlaw-6842	221	19	.	.	PROPN
taxlaw-6842	221	20	inner	inner	ADJ
taxlaw-6842	221	21	cities	city	NOUN
taxlaw-6842	221	22	or	or	CCONJ
taxlaw-6842	221	23	in	in	ADP
taxlaw-6842	221	24	venezuela	venezuela	PROPN
taxlaw-6842	221	25	?	?	PUNCT
taxlaw-6842	222	1	should	should	AUX
taxlaw-6842	222	2	the	the	DET
taxlaw-6842	222	3	focus	focus	NOUN
taxlaw-6842	222	4	be	be	AUX
taxlaw-6842	222	5	on	on	ADP
taxlaw-6842	222	6	children	child	NOUN
taxlaw-6842	222	7	or	or	CCONJ
taxlaw-6842	222	8	on	on	ADP
taxlaw-6842	222	9	elderly	elderly	ADJ
taxlaw-6842	222	10	?	?	PUNCT
taxlaw-6842	223	1	once	once	SCONJ
taxlaw-6842	223	2	the	the	DET
taxlaw-6842	223	3	nonprofit	nonprofit	PROPN
taxlaw-6842	223	4	chooses	choose	VERB
taxlaw-6842	223	5	the	the	DET
taxlaw-6842	223	6	population	population	NOUN
taxlaw-6842	223	7	it	it	PRON
taxlaw-6842	223	8	wishes	wish	VERB
taxlaw-6842	223	9	to	to	PART
taxlaw-6842	223	10	help	help	VERB
taxlaw-6842	223	11	,	,	PUNCT
taxlaw-6842	223	12	what	what	DET
taxlaw-6842	223	13	programs	program	NOUN
taxlaw-6842	223	14	should	should	AUX
taxlaw-6842	223	15	it	it	PRON
taxlaw-6842	223	16	run	run	VERB
taxlaw-6842	223	17	?	?	PUNCT
taxlaw-6842	224	1	for	for	ADP
taxlaw-6842	224	2	example	example	NOUN
taxlaw-6842	224	3	,	,	PUNCT
taxlaw-6842	224	4	should	should	AUX
taxlaw-6842	224	5	it	it	PRON
taxlaw-6842	224	6	provide	provide	VERB
taxlaw-6842	224	7	food	food	NOUN
taxlaw-6842	224	8	or	or	CCONJ
taxlaw-6842	224	9	medicine	medicine	NOUN
taxlaw-6842	224	10	?	?	PUNCT
taxlaw-6842	225	1	fortunately	fortunately	ADV
taxlaw-6842	225	2	,	,	PUNCT
taxlaw-6842	225	3	comparing	compare	VERB
taxlaw-6842	225	4	options	option	NOUN
taxlaw-6842	225	5	to	to	PART
taxlaw-6842	225	6	advance	advance	VERB
taxlaw-6842	225	7	the	the	DET
taxlaw-6842	225	8	same	same	ADJ
taxlaw-6842	225	9	mission	mission	NOUN
taxlaw-6842	225	10	(	(	PUNCT
taxlaw-6842	225	11	e.g.	e.g.	ADV
taxlaw-6842	225	12	,	,	PUNCT
taxlaw-6842	225	13	poverty	poverty	NOUN
taxlaw-6842	225	14	relief	relief	NOUN
taxlaw-6842	225	15	in	in	ADP
taxlaw-6842	225	16	the	the	DET
taxlaw-6842	225	17	u.s	u.s	PROPN
taxlaw-6842	225	18	.	.	PROPN
taxlaw-6842	225	19	or	or	CCONJ
taxlaw-6842	225	20	venezuela	venezuela	PROPN
taxlaw-6842	225	21	)	)	PUNCT
taxlaw-6842	225	22	is	be	AUX
taxlaw-6842	225	23	somewhat	somewhat	ADV
taxlaw-6842	225	24	easier	easy	ADJ
taxlaw-6842	225	25	than	than	ADP
taxlaw-6842	225	26	comparing	compare	VERB
taxlaw-6842	225	27	different	different	ADJ
taxlaw-6842	225	28	missions	mission	NOUN
taxlaw-6842	225	29	(	(	PUNCT
taxlaw-6842	225	30	e.g.	e.g.	ADV
taxlaw-6842	225	31	,	,	PUNCT
taxlaw-6842	225	32	poverty	poverty	NOUN
taxlaw-6842	225	33	relief	relief	NOUN
taxlaw-6842	225	34	versus	versus	ADP
taxlaw-6842	225	35	medical	medical	ADJ
taxlaw-6842	225	36	research	research	NOUN
taxlaw-6842	225	37	)	)	PUNCT
taxlaw-6842	225	38	,	,	PUNCT
taxlaw-6842	225	39	since	since	SCONJ
taxlaw-6842	225	40	data	datum	NOUN
taxlaw-6842	225	41	becomes	become	VERB
taxlaw-6842	225	42	more	more	ADV
taxlaw-6842	225	43	useful	useful	ADJ
taxlaw-6842	225	44	.	.	PUNCT
taxlaw-6842	226	1	in	in	ADP
taxlaw-6842	226	2	this	this	DET
taxlaw-6842	226	3	example	example	NOUN
taxlaw-6842	226	4	,	,	PUNCT
taxlaw-6842	226	5	the	the	DET
taxlaw-6842	226	6	nonprofit	nonprofit	NOUN
taxlaw-6842	226	7	can	can	AUX
taxlaw-6842	226	8	compare	compare	VERB
taxlaw-6842	226	9	the	the	DET
taxlaw-6842	226	10	standard	standard	NOUN
taxlaw-6842	226	11	of	of	ADP
taxlaw-6842	226	12	living	living	NOUN
taxlaw-6842	226	13	of	of	ADP
taxlaw-6842	226	14	various	various	ADJ
taxlaw-6842	226	15	populations	population	NOUN
taxlaw-6842	226	16	,	,	PUNCT
taxlaw-6842	226	17	as	as	ADV
taxlaw-6842	226	18	well	well	ADV
taxlaw-6842	226	19	as	as	ADP
taxlaw-6842	226	20	the	the	DET
taxlaw-6842	226	21	impact	impact	NOUN
taxlaw-6842	226	22	and	and	CCONJ
taxlaw-6842	226	23	cost	cost	NOUN
taxlaw-6842	226	24	of	of	ADP
taxlaw-6842	226	25	different	different	ADJ
taxlaw-6842	226	26	30	30	NUM
taxlaw-6842	226	27	see	see	NOUN
taxlaw-6842	226	28	gugerty	gugerty	NOUN
taxlaw-6842	226	29	&	&	CCONJ
taxlaw-6842	226	30	karlan	karlan	PROPN
taxlaw-6842	226	31	,	,	PUNCT
taxlaw-6842	226	32	supra	supra	PROPN
taxlaw-6842	226	33	note	note	PROPN
taxlaw-6842	226	34	8	8	NUM
taxlaw-6842	226	35	,	,	PUNCT
taxlaw-6842	226	36	at	at	ADP
taxlaw-6842	226	37	6	6	NUM
taxlaw-6842	226	38	(	(	PUNCT
taxlaw-6842	226	39	“	"	PUNCT
taxlaw-6842	226	40	unlike	unlike	ADP
taxlaw-6842	226	41	for	for	ADP
taxlaw-6842	226	42	profit	profit	NOUN
taxlaw-6842	226	43	companies	company	NOUN
taxlaw-6842	226	44	with	with	ADP
taxlaw-6842	226	45	no	no	DET
taxlaw-6842	226	46	stated	state	VERB
taxlaw-6842	226	47	social	social	ADJ
taxlaw-6842	226	48	impact	impact	NOUN
taxlaw-6842	226	49	goal	goal	NOUN
taxlaw-6842	226	50	,	,	PUNCT
taxlaw-6842	226	51	nonprofits	nonprofit	NOUN
taxlaw-6842	226	52	and	and	CCONJ
taxlaw-6842	226	53	social	social	ADJ
taxlaw-6842	226	54	enterprises	enterprise	NOUN
taxlaw-6842	226	55	claim	claim	VERB
taxlaw-6842	226	56	to	to	PART
taxlaw-6842	226	57	make	make	VERB
taxlaw-6842	226	58	a	a	DET
taxlaw-6842	226	59	positive	positive	ADJ
taxlaw-6842	226	60	impact	impact	NOUN
taxlaw-6842	226	61	on	on	ADP
taxlaw-6842	226	62	the	the	DET
taxlaw-6842	226	63	world	world	NOUN
taxlaw-6842	226	64	.	.	PUNCT
taxlaw-6842	226	65	”	"	PUNCT
taxlaw-6842	226	66	)	)	PUNCT
taxlaw-6842	226	67	.	.	PUNCT
taxlaw-6842	227	1	31	31	NUM
taxlaw-6842	228	1	https://quoteinvestigator.com/2010/05/26/everything-counts-einstein/	https://quoteinvestigator.com/2010/05/26/everything-counts-einstein/	NOUN
taxlaw-6842	229	1	[	[	X
taxlaw-6842	229	2	https://perma.cc/8dal-5xeh	https://perma.cc/8dal-5xeh	X
taxlaw-6842	229	3	]	]	X
taxlaw-6842	229	4	(	(	PUNCT
taxlaw-6842	229	5	attributing	attribute	VERB
taxlaw-6842	229	6	quote	quote	INTJ
taxlaw-6842	229	7	to	to	ADP
taxlaw-6842	229	8	william	william	PROPN
taxlaw-6842	229	9	cameron	cameron	PROPN
taxlaw-6842	229	10	)	)	PUNCT
taxlaw-6842	229	11	.	.	PUNCT
taxlaw-6842	230	1	32	32	NUM
taxlaw-6842	230	2	weinstein	weinstein	PROPN
taxlaw-6842	230	3	&	&	CCONJ
taxlaw-6842	230	4	bradburd	bradburd	PROPN
taxlaw-6842	230	5	,	,	PUNCT
taxlaw-6842	230	6	supra	supra	PROPN
taxlaw-6842	230	7	note	note	NOUN
taxlaw-6842	230	8	9	9	NUM
taxlaw-6842	230	9	,	,	PUNCT
taxlaw-6842	230	10	at	at	ADP
taxlaw-6842	230	11	3	3	NUM
taxlaw-6842	230	12	(	(	PUNCT
taxlaw-6842	230	13	“	"	PUNCT
taxlaw-6842	230	14	a	a	DET
taxlaw-6842	230	15	basic	basic	ADJ
taxlaw-6842	230	16	problem	problem	NOUN
taxlaw-6842	230	17	that	that	PRON
taxlaw-6842	230	18	plagues	plague	VERB
taxlaw-6842	230	19	philanthropic	philanthropic	NOUN
taxlaw-6842	230	20	decisions	decision	NOUN
taxlaw-6842	230	21	is	be	AUX
taxlaw-6842	230	22	that	that	SCONJ
taxlaw-6842	230	23	there	there	PRON
taxlaw-6842	230	24	is	be	VERB
taxlaw-6842	230	25	no	no	DET
taxlaw-6842	230	26	natural	natural	ADJ
taxlaw-6842	230	27	yardstick	yardstick	NOUN
taxlaw-6842	230	28	by	by	ADP
taxlaw-6842	230	29	which	which	PRON
taxlaw-6842	230	30	to	to	PART
taxlaw-6842	230	31	measure	measure	VERB
taxlaw-6842	230	32	,	,	PUNCT
taxlaw-6842	230	33	and	and	CCONJ
taxlaw-6842	230	34	thus	thus	ADV
taxlaw-6842	230	35	compare	compare	ADJ
taxlaw-6842	230	36	,	,	PUNCT
taxlaw-6842	230	37	different	different	ADJ
taxlaw-6842	230	38	philanthropic	philanthropic	NOUN
taxlaw-6842	230	39	outcomes	outcome	NOUN
taxlaw-6842	230	40	.	.	PUNCT
taxlaw-6842	230	41	”	"	PUNCT
taxlaw-6842	230	42	)	)	PUNCT
taxlaw-6842	230	43	;	;	PUNCT
taxlaw-6842	230	44	kumar	kumar	PROPN
taxlaw-6842	230	45	,	,	PUNCT
taxlaw-6842	230	46	supra	supra	PROPN
taxlaw-6842	230	47	note	note	NOUN
taxlaw-6842	230	48	9	9	NUM
taxlaw-6842	230	49	,	,	PUNCT
taxlaw-6842	230	50	at	at	ADP
taxlaw-6842	230	51	60	60	NUM
taxlaw-6842	230	52	(	(	PUNCT
taxlaw-6842	230	53	noting	note	VERB
taxlaw-6842	230	54	that	that	SCONJ
taxlaw-6842	230	55	a	a	DET
taxlaw-6842	230	56	universal	universal	ADJ
taxlaw-6842	230	57	metric	metric	NOUN
taxlaw-6842	230	58	for	for	ADP
taxlaw-6842	230	59	nonprofits	nonprofit	NOUN
taxlaw-6842	230	60	is	be	AUX
taxlaw-6842	230	61	impossible	impossible	ADJ
taxlaw-6842	230	62	)	)	PUNCT
taxlaw-6842	230	63	;	;	PUNCT
taxlaw-6842	230	64	young	young	ADJ
taxlaw-6842	230	65	,	,	PUNCT
taxlaw-6842	230	66	supra	supra	ADJ
taxlaw-6842	230	67	note	note	NOUN
taxlaw-6842	230	68	7	7	NUM
taxlaw-6842	230	69	,	,	PUNCT
taxlaw-6842	230	70	at	at	ADP
taxlaw-6842	230	71	127	127	NUM
taxlaw-6842	230	72	(	(	PUNCT
taxlaw-6842	230	73	“	"	PUNCT
taxlaw-6842	230	74	within	within	ADP
taxlaw-6842	230	75	present	present	ADJ
taxlaw-6842	230	76	limits	limit	NOUN
taxlaw-6842	230	77	of	of	ADP
taxlaw-6842	230	78	social	social	ADJ
taxlaw-6842	230	79	science	science	NOUN
taxlaw-6842	230	80	knowledge	knowledge	NOUN
taxlaw-6842	230	81	,	,	PUNCT
taxlaw-6842	230	82	application	application	NOUN
taxlaw-6842	230	83	of	of	ADP
taxlaw-6842	230	84	a	a	DET
taxlaw-6842	230	85	single	single	ADJ
taxlaw-6842	230	86	global	global	ADJ
taxlaw-6842	230	87	criterion	criterion	NOUN
taxlaw-6842	230	88	of	of	ADP
taxlaw-6842	230	89	social	social	ADJ
taxlaw-6842	230	90	welfare	welfare	NOUN
taxlaw-6842	230	91	is	be	AUX
taxlaw-6842	230	92	untenable	untenable	ADJ
taxlaw-6842	230	93	.	.	PUNCT
taxlaw-6842	230	94	”	"	PUNCT
taxlaw-6842	230	95	)	)	PUNCT
taxlaw-6842	230	96	.	.	PUNCT
taxlaw-6842	231	1	[	[	X
taxlaw-6842	231	2	vol	vol	NOUN
taxlaw-6842	231	3	.	.	PROPN
taxlaw-6842	231	4	11.2	11.2	NUM
taxlaw-6842	231	5	columbia	columbia	PROPN
taxlaw-6842	231	6	journal	journal	PROPN
taxlaw-6842	231	7	of	of	ADP
taxlaw-6842	231	8	tax	tax	NOUN
taxlaw-6842	231	9	law	law	NOUN
taxlaw-6842	231	10	86	86	NUM
taxlaw-6842	231	11	interventions	intervention	NOUN
taxlaw-6842	231	12	.	.	PUNCT
taxlaw-6842	232	1	yet	yet	CCONJ
taxlaw-6842	232	2	the	the	DET
taxlaw-6842	232	3	relevant	relevant	ADJ
taxlaw-6842	232	4	findings	finding	NOUN
taxlaw-6842	232	5	are	be	AUX
taxlaw-6842	232	6	not	not	PART
taxlaw-6842	232	7	always	always	ADV
taxlaw-6842	232	8	definitive	definitive	ADJ
taxlaw-6842	232	9	(	(	PUNCT
taxlaw-6842	232	10	e.g.	e.g.	ADV
taxlaw-6842	232	11	,	,	PUNCT
taxlaw-6842	232	12	in	in	ADP
taxlaw-6842	232	13	comparing	compare	VERB
taxlaw-6842	232	14	the	the	DET
taxlaw-6842	232	15	relative	relative	ADJ
taxlaw-6842	232	16	value	value	NOUN
taxlaw-6842	232	17	of	of	ADP
taxlaw-6842	232	18	food	food	NOUN
taxlaw-6842	232	19	versus	versus	ADP
taxlaw-6842	232	20	medicine	medicine	NOUN
taxlaw-6842	232	21	)	)	PUNCT
taxlaw-6842	232	22	,	,	PUNCT
taxlaw-6842	232	23	and	and	CCONJ
taxlaw-6842	232	24	decisions	decision	NOUN
taxlaw-6842	232	25	are	be	AUX
taxlaw-6842	232	26	still	still	ADV
taxlaw-6842	232	27	likely	likely	ADJ
taxlaw-6842	232	28	to	to	PART
taxlaw-6842	232	29	turn	turn	VERB
taxlaw-6842	232	30	on	on	ADP
taxlaw-6842	232	31	contestable	contestable	ADJ
taxlaw-6842	232	32	value	value	NOUN
taxlaw-6842	232	33	judgments	judgment	NOUN
taxlaw-6842	232	34	.	.	PUNCT
taxlaw-6842	233	1	for	for	ADP
taxlaw-6842	233	2	instance	instance	NOUN
taxlaw-6842	233	3	,	,	PUNCT
taxlaw-6842	233	4	should	should	AUX
taxlaw-6842	233	5	the	the	DET
taxlaw-6842	233	6	focus	focus	NOUN
taxlaw-6842	233	7	be	be	AUX
taxlaw-6842	233	8	on	on	ADP
taxlaw-6842	233	9	children	child	NOUN
taxlaw-6842	233	10	because	because	SCONJ
taxlaw-6842	233	11	they	they	PRON
taxlaw-6842	233	12	represent	represent	VERB
taxlaw-6842	233	13	the	the	DET
taxlaw-6842	233	14	future	future	NOUN
taxlaw-6842	233	15	?	?	PUNCT
taxlaw-6842	234	1	or	or	CCONJ
taxlaw-6842	234	2	on	on	ADP
taxlaw-6842	234	3	elderly	elderly	ADJ
taxlaw-6842	234	4	because	because	SCONJ
taxlaw-6842	234	5	this	this	PRON
taxlaw-6842	234	6	is	be	AUX
taxlaw-6842	234	7	the	the	DET
taxlaw-6842	234	8	last	last	ADJ
taxlaw-6842	234	9	opportunity	opportunity	NOUN
taxlaw-6842	234	10	to	to	PART
taxlaw-6842	234	11	help	help	VERB
taxlaw-6842	234	12	them	they	PRON
taxlaw-6842	234	13	?	?	PUNCT
taxlaw-6842	235	1	these	these	DET
taxlaw-6842	235	2	moral	moral	ADJ
taxlaw-6842	235	3	dilemmas	dilemma	NOUN
taxlaw-6842	235	4	do	do	AUX
taxlaw-6842	235	5	not	not	PART
taxlaw-6842	235	6	arise	arise	VERB
taxlaw-6842	235	7	when	when	SCONJ
taxlaw-6842	235	8	for	for	ADP
taxlaw-6842	235	9	-	-	PUNCT
taxlaw-6842	235	10	profit	profit	NOUN
taxlaw-6842	235	11	firms	firm	NOUN
taxlaw-6842	235	12	decide	decide	VERB
taxlaw-6842	235	13	whether	whether	SCONJ
taxlaw-6842	235	14	to	to	PART
taxlaw-6842	235	15	provide	provide	VERB
taxlaw-6842	235	16	consumer	consumer	NOUN
taxlaw-6842	235	17	products	product	NOUN
taxlaw-6842	235	18	to	to	ADP
taxlaw-6842	235	19	children	child	NOUN
taxlaw-6842	235	20	or	or	CCONJ
taxlaw-6842	235	21	elderly	elderly	ADJ
taxlaw-6842	235	22	.	.	PUNCT
taxlaw-6842	236	1	rather	rather	ADV
taxlaw-6842	236	2	,	,	PUNCT
taxlaw-6842	236	3	a	a	DET
taxlaw-6842	236	4	for	for	ADP
taxlaw-6842	236	5	-	-	PUNCT
taxlaw-6842	236	6	profit	profit	NOUN
taxlaw-6842	236	7	firm	firm	NOUN
taxlaw-6842	236	8	simply	simply	ADV
taxlaw-6842	236	9	asks	ask	VERB
taxlaw-6842	236	10	which	which	DET
taxlaw-6842	236	11	market	market	NOUN
taxlaw-6842	236	12	is	be	AUX
taxlaw-6842	236	13	more	more	ADV
taxlaw-6842	236	14	lucrative.33	lucrative.33	ADJ
taxlaw-6842	236	15	third	third	NOUN
taxlaw-6842	236	16	,	,	PUNCT
taxlaw-6842	236	17	the	the	DET
taxlaw-6842	236	18	inability	inability	NOUN
taxlaw-6842	236	19	to	to	PART
taxlaw-6842	236	20	measure	measure	VERB
taxlaw-6842	236	21	success	success	NOUN
taxlaw-6842	236	22	with	with	ADP
taxlaw-6842	236	23	profitability	profitability	NOUN
taxlaw-6842	236	24	is	be	AUX
taxlaw-6842	236	25	a	a	DET
taxlaw-6842	236	26	challenge	challenge	NOUN
taxlaw-6842	236	27	not	not	PART
taxlaw-6842	236	28	only	only	ADV
taxlaw-6842	236	29	in	in	ADP
taxlaw-6842	236	30	picking	pick	VERB
taxlaw-6842	236	31	a	a	DET
taxlaw-6842	236	32	mission	mission	NOUN
taxlaw-6842	236	33	and	and	CCONJ
taxlaw-6842	236	34	in	in	ADP
taxlaw-6842	236	35	setting	set	VERB
taxlaw-6842	236	36	program	program	NOUN
taxlaw-6842	236	37	priorities	priority	NOUN
taxlaw-6842	236	38	,	,	PUNCT
taxlaw-6842	236	39	but	but	CCONJ
taxlaw-6842	236	40	also	also	ADV
taxlaw-6842	236	41	in	in	ADP
taxlaw-6842	236	42	evaluating	evaluate	VERB
taxlaw-6842	236	43	specific	specific	ADJ
taxlaw-6842	236	44	programs.34	programs.34	NOUN
taxlaw-6842	236	45	how	how	SCONJ
taxlaw-6842	236	46	can	can	AUX
taxlaw-6842	236	47	nonprofits	nonprofit	NOUN
taxlaw-6842	236	48	tell	tell	VERB
taxlaw-6842	236	49	whether	whether	SCONJ
taxlaw-6842	236	50	their	their	PRON
taxlaw-6842	236	51	programs	program	NOUN
taxlaw-6842	236	52	are	be	AUX
taxlaw-6842	236	53	working	work	VERB
taxlaw-6842	236	54	?	?	PUNCT
taxlaw-6842	237	1	unlike	unlike	ADP
taxlaw-6842	237	2	for	for	ADP
taxlaw-6842	237	3	-	-	PUNCT
taxlaw-6842	237	4	profit	profit	NOUN
taxlaw-6842	237	5	firms	firm	NOUN
taxlaw-6842	237	6	,	,	PUNCT
taxlaw-6842	237	7	which	which	PRON
taxlaw-6842	237	8	can	can	AUX
taxlaw-6842	237	9	use	use	VERB
taxlaw-6842	237	10	profitability	profitability	NOUN
taxlaw-6842	237	11	to	to	PART
taxlaw-6842	237	12	answer	answer	VERB
taxlaw-6842	237	13	this	this	DET
taxlaw-6842	237	14	question	question	NOUN
taxlaw-6842	237	15	,	,	PUNCT
taxlaw-6842	237	16	nonprofits	nonprofit	NOUN
taxlaw-6842	237	17	need	need	VERB
taxlaw-6842	237	18	other	other	ADJ
taxlaw-6842	237	19	metrics	metric	NOUN
taxlaw-6842	237	20	that	that	PRON
taxlaw-6842	237	21	are	be	AUX
taxlaw-6842	237	22	reliable	reliable	ADJ
taxlaw-6842	237	23	and	and	CCONJ
taxlaw-6842	237	24	easy	easy	ADJ
taxlaw-6842	237	25	to	to	ADP
taxlaw-6842	237	26	track.35	track.35	NOUN
taxlaw-6842	237	27	yet	yet	ADV
taxlaw-6842	237	28	as	as	SCONJ
taxlaw-6842	237	29	the	the	DET
taxlaw-6842	237	30	following	follow	VERB
taxlaw-6842	237	31	example	example	NOUN
taxlaw-6842	237	32	shows	show	VERB
taxlaw-6842	237	33	,	,	PUNCT
taxlaw-6842	237	34	there	there	PRON
taxlaw-6842	237	35	is	be	VERB
taxlaw-6842	237	36	often	often	ADV
taxlaw-6842	237	37	a	a	DET
taxlaw-6842	237	38	tradeoff	tradeoff	NOUN
taxlaw-6842	237	39	between	between	ADP
taxlaw-6842	237	40	reliability	reliability	NOUN
taxlaw-6842	237	41	and	and	CCONJ
taxlaw-6842	237	42	cost	cost	NOUN
taxlaw-6842	237	43	:	:	PUNCT
taxlaw-6842	237	44	to	to	PART
taxlaw-6842	237	45	strengthen	strengthen	VERB
taxlaw-6842	237	46	civil	civil	ADJ
taxlaw-6842	237	47	society	society	NOUN
taxlaw-6842	237	48	in	in	ADP
taxlaw-6842	237	49	a	a	DET
taxlaw-6842	237	50	disadvantaged	disadvantaged	ADJ
taxlaw-6842	237	51	community	community	NOUN
taxlaw-6842	237	52	,	,	PUNCT
taxlaw-6842	237	53	a	a	DET
taxlaw-6842	237	54	nonprofit	nonprofit	ADJ
taxlaw-6842	237	55	launches	launch	VERB
taxlaw-6842	237	56	a	a	DET
taxlaw-6842	237	57	new	new	ADJ
taxlaw-6842	237	58	leadership	leadership	NOUN
taxlaw-6842	237	59	training	training	NOUN
taxlaw-6842	237	60	program	program	NOUN
taxlaw-6842	237	61	.	.	PUNCT
taxlaw-6842	238	1	the	the	DET
taxlaw-6842	238	2	goal	goal	NOUN
taxlaw-6842	238	3	is	be	AUX
taxlaw-6842	238	4	to	to	PART
taxlaw-6842	238	5	train	train	VERB
taxlaw-6842	238	6	community	community	NOUN
taxlaw-6842	238	7	members	member	NOUN
taxlaw-6842	238	8	to	to	PART
taxlaw-6842	238	9	develop	develop	VERB
taxlaw-6842	238	10	and	and	CCONJ
taxlaw-6842	238	11	lead	lead	VERB
taxlaw-6842	238	12	promising	promise	VERB
taxlaw-6842	238	13	new	new	ADJ
taxlaw-6842	238	14	grassroots	grassroot	NOUN
taxlaw-6842	238	15	initiatives	initiative	NOUN
taxlaw-6842	238	16	.	.	PUNCT
taxlaw-6842	239	1	how	how	SCONJ
taxlaw-6842	239	2	do	do	AUX
taxlaw-6842	239	3	the	the	DET
taxlaw-6842	239	4	nonprofit	nonprofit	NOUN
taxlaw-6842	239	5	’s	’s	PART
taxlaw-6842	239	6	stakeholders	stakeholder	NOUN
taxlaw-6842	239	7	know	know	VERB
taxlaw-6842	239	8	whether	whether	SCONJ
taxlaw-6842	239	9	this	this	DET
taxlaw-6842	239	10	initiative	initiative	NOUN
taxlaw-6842	239	11	is	be	AUX
taxlaw-6842	239	12	successful	successful	ADJ
taxlaw-6842	239	13	?	?	PUNCT
taxlaw-6842	240	1	a	a	DET
taxlaw-6842	240	2	relatively	relatively	ADV
taxlaw-6842	240	3	easy	easy	ADJ
taxlaw-6842	240	4	way	way	NOUN
taxlaw-6842	240	5	to	to	PART
taxlaw-6842	240	6	evaluate	evaluate	VERB
taxlaw-6842	240	7	this	this	DET
taxlaw-6842	240	8	program	program	NOUN
taxlaw-6842	240	9	is	be	AUX
taxlaw-6842	240	10	to	to	PART
taxlaw-6842	240	11	ask	ask	VERB
taxlaw-6842	240	12	participants	participant	NOUN
taxlaw-6842	240	13	to	to	PART
taxlaw-6842	240	14	rate	rate	VERB
taxlaw-6842	240	15	different	different	ADJ
taxlaw-6842	240	16	aspects	aspect	NOUN
taxlaw-6842	240	17	of	of	ADP
taxlaw-6842	240	18	it	it	PRON
taxlaw-6842	240	19	and	and	CCONJ
taxlaw-6842	240	20	suggest	suggest	VERB
taxlaw-6842	240	21	improvements	improvement	NOUN
taxlaw-6842	240	22	.	.	PUNCT
taxlaw-6842	241	1	yet	yet	ADV
taxlaw-6842	241	2	although	although	SCONJ
taxlaw-6842	241	3	a	a	DET
taxlaw-6842	241	4	survey	survey	NOUN
taxlaw-6842	241	5	is	be	AUX
taxlaw-6842	241	6	inexpensive	inexpensive	ADJ
taxlaw-6842	241	7	,	,	PUNCT
taxlaw-6842	241	8	it	it	PRON
taxlaw-6842	241	9	offers	offer	VERB
taxlaw-6842	241	10	only	only	ADV
taxlaw-6842	241	11	limited	limited	ADJ
taxlaw-6842	241	12	information	information	NOUN
taxlaw-6842	241	13	.	.	PUNCT
taxlaw-6842	242	1	the	the	DET
taxlaw-6842	242	2	real	real	ADJ
taxlaw-6842	242	3	test	test	NOUN
taxlaw-6842	242	4	is	be	AUX
taxlaw-6842	242	5	not	not	PART
taxlaw-6842	242	6	what	what	PRON
taxlaw-6842	242	7	participants	participant	NOUN
taxlaw-6842	242	8	thought	think	VERB
taxlaw-6842	242	9	of	of	ADP
taxlaw-6842	242	10	the	the	DET
taxlaw-6842	242	11	program	program	NOUN
taxlaw-6842	242	12	,	,	PUNCT
taxlaw-6842	242	13	but	but	CCONJ
taxlaw-6842	242	14	what	what	PRON
taxlaw-6842	242	15	they	they	PRON
taxlaw-6842	242	16	actually	actually	ADV
taxlaw-6842	242	17	did	do	VERB
taxlaw-6842	242	18	after	after	ADP
taxlaw-6842	242	19	completing	complete	VERB
taxlaw-6842	242	20	it	it	PRON
taxlaw-6842	242	21	.	.	PUNCT
taxlaw-6842	243	1	to	to	PART
taxlaw-6842	243	2	shed	shed	VERB
taxlaw-6842	243	3	light	light	NOUN
taxlaw-6842	243	4	on	on	ADP
taxlaw-6842	243	5	this	this	DET
taxlaw-6842	243	6	issue	issue	NOUN
taxlaw-6842	243	7	,	,	PUNCT
taxlaw-6842	243	8	the	the	DET
taxlaw-6842	243	9	nonprofit	nonprofit	NOUN
taxlaw-6842	243	10	can	can	AUX
taxlaw-6842	243	11	compare	compare	VERB
taxlaw-6842	243	12	the	the	DET
taxlaw-6842	243	13	communal	communal	ADJ
taxlaw-6842	243	14	contributions	contribution	NOUN
taxlaw-6842	243	15	of	of	ADP
taxlaw-6842	243	16	program	program	NOUN
taxlaw-6842	243	17	participants	participant	NOUN
taxlaw-6842	243	18	and	and	CCONJ
taxlaw-6842	243	19	a	a	DET
taxlaw-6842	243	20	control	control	NOUN
taxlaw-6842	243	21	group	group	NOUN
taxlaw-6842	243	22	over	over	ADP
taxlaw-6842	243	23	time.36	time.36	PROPN
taxlaw-6842	243	24	this	this	DET
taxlaw-6842	243	25	alternative	alternative	NOUN
taxlaw-6842	243	26	is	be	AUX
taxlaw-6842	243	27	a	a	DET
taxlaw-6842	243	28	better	well	ADJ
taxlaw-6842	243	29	measure	measure	NOUN
taxlaw-6842	243	30	of	of	ADP
taxlaw-6842	243	31	the	the	DET
taxlaw-6842	243	32	program	program	NOUN
taxlaw-6842	243	33	’s	’s	PART
taxlaw-6842	243	34	long	long	ADJ
taxlaw-6842	243	35	-	-	PUNCT
taxlaw-6842	243	36	term	term	NOUN
taxlaw-6842	243	37	impact	impact	NOUN
taxlaw-6842	243	38	,	,	PUNCT
taxlaw-6842	243	39	but	but	CCONJ
taxlaw-6842	243	40	it	it	PRON
taxlaw-6842	243	41	is	be	AUX
taxlaw-6842	243	42	much	much	ADV
taxlaw-6842	243	43	costlier	costly	ADJ
taxlaw-6842	243	44	and	and	CCONJ
taxlaw-6842	243	45	slower.37	slower.37	ADP
taxlaw-6842	243	46	fourth	fourth	ADJ
taxlaw-6842	243	47	,	,	PUNCT
taxlaw-6842	243	48	since	since	SCONJ
taxlaw-6842	243	49	nonprofits	nonprofit	NOUN
taxlaw-6842	243	50	can	can	AUX
taxlaw-6842	243	51	not	not	PART
taxlaw-6842	243	52	rely	rely	VERB
taxlaw-6842	243	53	on	on	ADP
taxlaw-6842	243	54	profitability	profitability	NOUN
taxlaw-6842	243	55	to	to	PART
taxlaw-6842	243	56	define	define	VERB
taxlaw-6842	243	57	success	success	NOUN
taxlaw-6842	243	58	,	,	PUNCT
taxlaw-6842	243	59	and	and	CCONJ
taxlaw-6842	243	60	must	must	AUX
taxlaw-6842	243	61	use	use	VERB
taxlaw-6842	243	62	other	other	ADJ
taxlaw-6842	243	63	metrics	metric	NOUN
taxlaw-6842	243	64	instead	instead	ADV
taxlaw-6842	243	65	,	,	PUNCT
taxlaw-6842	243	66	there	there	PRON
taxlaw-6842	243	67	is	be	VERB
taxlaw-6842	243	68	a	a	DET
taxlaw-6842	243	69	risk	risk	NOUN
taxlaw-6842	243	70	that	that	SCONJ
taxlaw-6842	243	71	they	they	PRON
taxlaw-6842	243	72	will	will	AUX
taxlaw-6842	243	73	choose	choose	VERB
taxlaw-6842	243	74	flawed	flaw	VERB
taxlaw-6842	243	75	metrics	metric	NOUN
taxlaw-6842	243	76	which	which	PRON
taxlaw-6842	243	77	induce	induce	VERB
taxlaw-6842	243	78	them	they	PRON
taxlaw-6842	243	79	to	to	PART
taxlaw-6842	243	80	misallocate	misallocate	VERB
taxlaw-6842	243	81	resources.38	resources.38	PROPN
taxlaw-6842	243	82	after	after	ADV
taxlaw-6842	243	83	all	all	ADV
taxlaw-6842	243	84	,	,	PUNCT
taxlaw-6842	243	85	in	in	ADP
taxlaw-6842	243	86	the	the	DET
taxlaw-6842	243	87	words	word	NOUN
taxlaw-6842	243	88	of	of	ADP
taxlaw-6842	243	89	peter	peter	PROPN
taxlaw-6842	243	90	drucker	drucker	PROPN
taxlaw-6842	243	91	,	,	PUNCT
taxlaw-6842	243	92	a	a	DET
taxlaw-6842	243	93	prominent	prominent	ADJ
taxlaw-6842	243	94	expert	expert	NOUN
taxlaw-6842	243	95	on	on	ADP
taxlaw-6842	243	96	management	management	NOUN
taxlaw-6842	243	97	,	,	PUNCT
taxlaw-6842	243	98	“	"	PUNCT
taxlaw-6842	243	99	what	what	PRON
taxlaw-6842	243	100	gets	get	AUX
taxlaw-6842	243	101	measured	measure	VERB
taxlaw-6842	243	102	gets	get	AUX
taxlaw-6842	243	103	done	do	VERB
taxlaw-6842	243	104	.	.	PUNCT
taxlaw-6842	244	1	”39	”39	PROPN
taxlaw-6842	244	2	in	in	ADP
taxlaw-6842	244	3	the	the	DET
taxlaw-6842	244	4	example	example	NOUN
taxlaw-6842	244	5	above	above	ADV
taxlaw-6842	244	6	,	,	PUNCT
taxlaw-6842	244	7	participant	participant	ADJ
taxlaw-6842	244	8	surveys	survey	NOUN
taxlaw-6842	244	9	might	might	AUX
taxlaw-6842	244	10	33	33	NUM
taxlaw-6842	244	11	weinstein	weinstein	PROPN
taxlaw-6842	244	12	&	&	CCONJ
taxlaw-6842	244	13	bradburd	bradburd	PROPN
taxlaw-6842	244	14	,	,	PUNCT
taxlaw-6842	244	15	supra	supra	PROPN
taxlaw-6842	244	16	note	note	NOUN
taxlaw-6842	244	17	9	9	NUM
taxlaw-6842	244	18	,	,	PUNCT
taxlaw-6842	244	19	at	at	ADP
taxlaw-6842	244	20	4	4	NUM
taxlaw-6842	244	21	(	(	PUNCT
taxlaw-6842	244	22	“	"	PUNCT
taxlaw-6842	244	23	capitalists	capitalist	NOUN
taxlaw-6842	244	24	do	do	AUX
taxlaw-6842	244	25	n’t	not	PART
taxlaw-6842	244	26	care	care	VERB
taxlaw-6842	244	27	if	if	SCONJ
taxlaw-6842	244	28	they	they	PRON
taxlaw-6842	244	29	earn	earn	VERB
taxlaw-6842	244	30	a	a	DET
taxlaw-6842	244	31	dollar	dollar	NOUN
taxlaw-6842	244	32	’s	’s	PART
taxlaw-6842	244	33	worth	worth	NOUN
taxlaw-6842	244	34	of	of	ADP
taxlaw-6842	244	35	profits	profit	NOUN
taxlaw-6842	244	36	by	by	ADP
taxlaw-6842	244	37	selling	sell	VERB
taxlaw-6842	244	38	potato	potato	NOUN
taxlaw-6842	244	39	chips	chip	NOUN
taxlaw-6842	244	40	or	or	CCONJ
taxlaw-6842	244	41	computer	computer	NOUN
taxlaw-6842	244	42	chips	chip	NOUN
taxlaw-6842	244	43	”	"	PUNCT
taxlaw-6842	244	44	)	)	PUNCT
taxlaw-6842	244	45	.	.	PUNCT
taxlaw-6842	245	1	34	34	NUM
taxlaw-6842	245	2	see	see	VERB
taxlaw-6842	245	3	kumar	kumar	PROPN
taxlaw-6842	245	4	,	,	PUNCT
taxlaw-6842	245	5	supra	supra	PROPN
taxlaw-6842	245	6	note	note	NOUN
taxlaw-6842	245	7	9	9	NUM
taxlaw-6842	245	8	,	,	PUNCT
taxlaw-6842	245	9	at	at	ADP
taxlaw-6842	245	10	43	43	NUM
taxlaw-6842	245	11	(	(	PUNCT
taxlaw-6842	245	12	stressing	stress	VERB
taxlaw-6842	245	13	importance	importance	NOUN
taxlaw-6842	245	14	of	of	ADP
taxlaw-6842	245	15	evaluating	evaluate	VERB
taxlaw-6842	245	16	programs	program	NOUN
taxlaw-6842	245	17	and	and	CCONJ
taxlaw-6842	245	18	recommending	recommend	VERB
taxlaw-6842	245	19	“	"	PUNCT
taxlaw-6842	245	20	results	result	NOUN
taxlaw-6842	245	21	-	-	PUNCT
taxlaw-6842	245	22	oriented	orient	VERB
taxlaw-6842	245	23	approach	approach	NOUN
taxlaw-6842	245	24	”	"	PUNCT
taxlaw-6842	245	25	in	in	ADP
taxlaw-6842	245	26	which	which	PRON
taxlaw-6842	245	27	a	a	DET
taxlaw-6842	245	28	nonprofit	nonprofit	NOUN
taxlaw-6842	245	29	uses	use	VERB
taxlaw-6842	245	30	a	a	DET
taxlaw-6842	245	31	pilot	pilot	NOUN
taxlaw-6842	245	32	study	study	NOUN
taxlaw-6842	245	33	to	to	PART
taxlaw-6842	245	34	test	test	VERB
taxlaw-6842	245	35	results	result	NOUN
taxlaw-6842	245	36	and	and	CCONJ
taxlaw-6842	245	37	then	then	ADV
taxlaw-6842	245	38	rolls	roll	VERB
taxlaw-6842	245	39	out	out	ADP
taxlaw-6842	245	40	initiative	initiative	NOUN
taxlaw-6842	245	41	iteratively	iteratively	ADV
taxlaw-6842	245	42	,	,	PUNCT
taxlaw-6842	245	43	updating	update	VERB
taxlaw-6842	245	44	each	each	DET
taxlaw-6842	245	45	phase	phase	NOUN
taxlaw-6842	245	46	with	with	ADP
taxlaw-6842	245	47	lessons	lesson	NOUN
taxlaw-6842	245	48	from	from	ADP
taxlaw-6842	245	49	the	the	DET
taxlaw-6842	245	50	prior	prior	ADJ
taxlaw-6842	245	51	phase	phase	NOUN
taxlaw-6842	245	52	)	)	PUNCT
taxlaw-6842	245	53	.	.	PUNCT
taxlaw-6842	246	1	35	35	NUM
taxlaw-6842	246	2	see	see	VERB
taxlaw-6842	246	3	gugerty	gugerty	NOUN
taxlaw-6842	246	4	&	&	CCONJ
taxlaw-6842	246	5	karlan	karlan	PROPN
taxlaw-6842	246	6	,	,	PUNCT
taxlaw-6842	246	7	supra	supra	PROPN
taxlaw-6842	246	8	note	note	PROPN
taxlaw-6842	246	9	8	8	NUM
taxlaw-6842	246	10	,	,	PUNCT
taxlaw-6842	246	11	at	at	ADP
taxlaw-6842	246	12	8	8	NUM
taxlaw-6842	246	13	(	(	PUNCT
taxlaw-6842	246	14	showing	show	VERB
taxlaw-6842	246	15	how	how	SCONJ
taxlaw-6842	246	16	challenging	challenging	ADJ
taxlaw-6842	246	17	it	it	PRON
taxlaw-6842	246	18	is	be	AUX
taxlaw-6842	246	19	to	to	PART
taxlaw-6842	246	20	evaluate	evaluate	VERB
taxlaw-6842	246	21	programs	program	NOUN
taxlaw-6842	246	22	by	by	ADP
taxlaw-6842	246	23	highlighting	highlight	VERB
taxlaw-6842	246	24	“	"	PUNCT
taxlaw-6842	246	25	three	three	NUM
taxlaw-6842	246	26	traps	trap	NOUN
taxlaw-6842	246	27	in	in	ADP
taxlaw-6842	246	28	.	.	PUNCT
taxlaw-6842	246	29	.	.	PUNCT
taxlaw-6842	246	30	.	.	PUNCT
taxlaw-6842	247	1	monitoring	monitoring	NOUN
taxlaw-6842	247	2	and	and	CCONJ
taxlaw-6842	247	3	evaluation	evaluation	NOUN
taxlaw-6842	247	4	efforts	effort	NOUN
taxlaw-6842	247	5	”	"	PUNCT
taxlaw-6842	247	6	:	:	PUNCT
taxlaw-6842	247	7	collecting	collect	VERB
taxlaw-6842	247	8	too	too	ADV
taxlaw-6842	247	9	little	little	ADJ
taxlaw-6842	247	10	data	datum	NOUN
taxlaw-6842	247	11	,	,	PUNCT
taxlaw-6842	247	12	collecting	collect	VERB
taxlaw-6842	247	13	more	more	ADJ
taxlaw-6842	247	14	data	datum	NOUN
taxlaw-6842	247	15	than	than	ADP
taxlaw-6842	247	16	the	the	DET
taxlaw-6842	247	17	organization	organization	NOUN
taxlaw-6842	247	18	has	have	VERB
taxlaw-6842	247	19	the	the	DET
taxlaw-6842	247	20	capacity	capacity	NOUN
taxlaw-6842	247	21	to	to	PART
taxlaw-6842	247	22	use	use	VERB
taxlaw-6842	247	23	,	,	PUNCT
taxlaw-6842	247	24	and	and	CCONJ
taxlaw-6842	247	25	collecting	collect	VERB
taxlaw-6842	247	26	the	the	DET
taxlaw-6842	247	27	wrong	wrong	ADJ
taxlaw-6842	247	28	data	datum	NOUN
taxlaw-6842	247	29	,	,	PUNCT
taxlaw-6842	247	30	which	which	PRON
taxlaw-6842	247	31	“	"	PUNCT
taxlaw-6842	247	32	does	do	AUX
taxlaw-6842	247	33	not	not	PART
taxlaw-6842	247	34	allow	allow	VERB
taxlaw-6842	247	35	them	they	PRON
taxlaw-6842	247	36	to	to	PART
taxlaw-6842	247	37	know	know	VERB
taxlaw-6842	247	38	if	if	SCONJ
taxlaw-6842	247	39	the	the	DET
taxlaw-6842	247	40	organization	organization	NOUN
taxlaw-6842	247	41	caused	cause	VERB
taxlaw-6842	247	42	the	the	DET
taxlaw-6842	247	43	changes	change	NOUN
taxlaw-6842	247	44	”	"	PUNCT
taxlaw-6842	247	45	the	the	DET
taxlaw-6842	247	46	relevant	relevant	ADJ
taxlaw-6842	247	47	program	program	NOUN
taxlaw-6842	247	48	is	be	AUX
taxlaw-6842	247	49	seeking	seek	VERB
taxlaw-6842	247	50	)	)	PUNCT
taxlaw-6842	247	51	.	.	PUNCT
taxlaw-6842	248	1	36	36	NUM
taxlaw-6842	248	2	see	see	VERB
taxlaw-6842	248	3	i	i	PRON
taxlaw-6842	248	4	d.	d.	PROPN
taxlaw-6842	248	5	at	at	ADP
taxlaw-6842	248	6	5	5	NUM
taxlaw-6842	248	7	(	(	PUNCT
taxlaw-6842	248	8	“	"	PUNCT
taxlaw-6842	248	9	without	without	ADP
taxlaw-6842	248	10	[	[	PUNCT
taxlaw-6842	248	11	a	a	DET
taxlaw-6842	248	12	comparison	comparison	NOUN
taxlaw-6842	248	13	group	group	NOUN
taxlaw-6842	248	14	]	]	PUNCT
taxlaw-6842	248	15	,	,	PUNCT
taxlaw-6842	248	16	it	it	PRON
taxlaw-6842	248	17	is	be	AUX
taxlaw-6842	248	18	quite	quite	ADV
taxlaw-6842	248	19	challenging	challenging	ADJ
taxlaw-6842	248	20	to	to	PART
taxlaw-6842	248	21	know	know	VERB
taxlaw-6842	248	22	whether	whether	SCONJ
taxlaw-6842	248	23	the	the	DET
taxlaw-6842	248	24	program	program	NOUN
taxlaw-6842	248	25	caused	cause	VERB
taxlaw-6842	248	26	the	the	DET
taxlaw-6842	248	27	observed	observe	VERB
taxlaw-6842	248	28	changes	change	NOUN
taxlaw-6842	248	29	to	to	PART
taxlaw-6842	248	30	occur	occur	VERB
taxlaw-6842	248	31	.	.	PUNCT
taxlaw-6842	248	32	”	"	PUNCT
taxlaw-6842	248	33	)	)	PUNCT
taxlaw-6842	248	34	.	.	PUNCT
taxlaw-6842	249	1	37	37	NUM
taxlaw-6842	249	2	see	see	VERB
taxlaw-6842	249	3	kumar	kumar	PROPN
taxlaw-6842	249	4	,	,	PUNCT
taxlaw-6842	249	5	supra	supra	PROPN
taxlaw-6842	249	6	note	note	NOUN
taxlaw-6842	249	7	9	9	NUM
taxlaw-6842	249	8	,	,	PUNCT
taxlaw-6842	249	9	at	at	ADP
taxlaw-6842	249	10	51	51	NUM
taxlaw-6842	249	11	(	(	PUNCT
taxlaw-6842	249	12	“	"	PUNCT
taxlaw-6842	249	13	drawbacks	drawback	NOUN
taxlaw-6842	249	14	[	[	PUNCT
taxlaw-6842	249	15	of	of	ADP
taxlaw-6842	249	16	randomized	randomized	ADJ
taxlaw-6842	249	17	control	control	NOUN
taxlaw-6842	249	18	trials	trial	NOUN
taxlaw-6842	249	19	]	]	PUNCT
taxlaw-6842	249	20	include	include	VERB
taxlaw-6842	249	21	cost	cost	NOUN
taxlaw-6842	249	22	and	and	CCONJ
taxlaw-6842	249	23	lost	lose	VERB
taxlaw-6842	249	24	time	time	NOUN
taxlaw-6842	249	25	,	,	PUNCT
taxlaw-6842	249	26	and	and	CCONJ
taxlaw-6842	249	27	the	the	DET
taxlaw-6842	249	28	inability	inability	NOUN
taxlaw-6842	249	29	to	to	PART
taxlaw-6842	249	30	translate	translate	VERB
taxlaw-6842	249	31	lessons	lesson	NOUN
taxlaw-6842	249	32	from	from	ADP
taxlaw-6842	249	33	one	one	NUM
taxlaw-6842	249	34	context	context	NOUN
taxlaw-6842	249	35	to	to	ADP
taxlaw-6842	249	36	another	another	PRON
taxlaw-6842	249	37	.	.	PUNCT
taxlaw-6842	249	38	”	"	PUNCT
taxlaw-6842	249	39	)	)	PUNCT
taxlaw-6842	249	40	.	.	PUNCT
taxlaw-6842	250	1	38	38	NUM
taxlaw-6842	250	2	weisbrod	weisbrod	NOUN
taxlaw-6842	250	3	,	,	PUNCT
taxlaw-6842	250	4	quantitative	quantitative	ADJ
taxlaw-6842	250	5	evaluation	evaluation	NOUN
taxlaw-6842	250	6	,	,	PUNCT
taxlaw-6842	250	7	supra	supra	PROPN
taxlaw-6842	250	8	note	note	PROPN
taxlaw-6842	250	9	8	8	NUM
taxlaw-6842	250	10	,	,	PUNCT
taxlaw-6842	250	11	at	at	ADP
taxlaw-6842	250	12	275	275	NUM
taxlaw-6842	250	13	(	(	PUNCT
taxlaw-6842	250	14	“	"	PUNCT
taxlaw-6842	250	15	the	the	DET
taxlaw-6842	250	16	danger	danger	NOUN
taxlaw-6842	250	17	is	be	AUX
taxlaw-6842	250	18	that	that	SCONJ
taxlaw-6842	250	19	easily	easily	ADV
taxlaw-6842	250	20	measured	measure	VERB
taxlaw-6842	250	21	outputs	output	NOUN
taxlaw-6842	250	22	or	or	CCONJ
taxlaw-6842	250	23	outcomes	outcome	NOUN
taxlaw-6842	250	24	will	will	AUX
taxlaw-6842	250	25	be	be	AUX
taxlaw-6842	250	26	measured	measure	VERB
taxlaw-6842	250	27	while	while	SCONJ
taxlaw-6842	250	28	others	other	NOUN
taxlaw-6842	250	29	remain	remain	VERB
taxlaw-6842	250	30	unmeasured	unmeasured	ADJ
taxlaw-6842	250	31	and	and	CCONJ
taxlaw-6842	250	32	,	,	PUNCT
taxlaw-6842	250	33	in	in	ADP
taxlaw-6842	250	34	effect	effect	NOUN
taxlaw-6842	250	35	,	,	PUNCT
taxlaw-6842	250	36	valued	value	VERB
taxlaw-6842	250	37	at	at	ADP
taxlaw-6842	250	38	zero	zero	NUM
taxlaw-6842	250	39	.	.	PUNCT
taxlaw-6842	251	1	resources	resource	NOUN
taxlaw-6842	251	2	will	will	AUX
taxlaw-6842	251	3	then	then	ADV
taxlaw-6842	251	4	be	be	AUX
taxlaw-6842	251	5	misallocated	misallocate	VERB
taxlaw-6842	251	6	.	.	PUNCT
taxlaw-6842	251	7	”	"	PUNCT
taxlaw-6842	251	8	)	)	PUNCT
taxlaw-6842	251	9	.	.	PUNCT
taxlaw-6842	252	1	39	39	NUM
taxlaw-6842	252	2	weinstein	weinstein	PROPN
taxlaw-6842	252	3	&	&	CCONJ
taxlaw-6842	252	4	bradburd	bradburd	PROPN
taxlaw-6842	252	5	,	,	PUNCT
taxlaw-6842	252	6	supra	supra	PROPN
taxlaw-6842	252	7	note	note	NOUN
taxlaw-6842	252	8	9	9	NUM
taxlaw-6842	252	9	,	,	PUNCT
taxlaw-6842	252	10	at	at	ADP
taxlaw-6842	252	11	15	15	NUM
taxlaw-6842	252	12	(	(	PUNCT
taxlaw-6842	252	13	quoting	quote	VERB
taxlaw-6842	252	14	drucker	drucker	NOUN
taxlaw-6842	252	15	)	)	PUNCT
taxlaw-6842	252	16	.	.	PUNCT
taxlaw-6842	253	1	2020	2020	NUM
taxlaw-6842	253	2	]	]	PUNCT
taxlaw-6842	253	3	enhancing	enhance	VERB
taxlaw-6842	253	4	efficiency	efficiency	NOUN
taxlaw-6842	253	5	at	at	ADP
taxlaw-6842	253	6	nonprofits	nonprofit	NOUN
taxlaw-6842	253	7	with	with	ADP
taxlaw-6842	253	8	analysis	analysis	NOUN
taxlaw-6842	253	9	and	and	CCONJ
taxlaw-6842	253	10	disclosure	disclosure	NOUN
taxlaw-6842	253	11	87	87	NUM
taxlaw-6842	253	12	motivate	motivate	ADJ
taxlaw-6842	253	13	nonprofits	nonprofit	NOUN
taxlaw-6842	253	14	to	to	PART
taxlaw-6842	253	15	overemphasize	overemphasize	VERB
taxlaw-6842	253	16	program	program	NOUN
taxlaw-6842	253	17	features	feature	NOUN
taxlaw-6842	253	18	,	,	PUNCT
taxlaw-6842	253	19	such	such	ADJ
taxlaw-6842	253	20	as	as	ADP
taxlaw-6842	253	21	extravagant	extravagant	ADJ
taxlaw-6842	253	22	venues	venue	NOUN
taxlaw-6842	253	23	,	,	PUNCT
taxlaw-6842	253	24	which	which	PRON
taxlaw-6842	253	25	inspire	inspire	VERB
taxlaw-6842	253	26	positive	positive	ADJ
taxlaw-6842	253	27	evaluations	evaluation	NOUN
taxlaw-6842	253	28	but	but	CCONJ
taxlaw-6842	253	29	do	do	AUX
taxlaw-6842	253	30	not	not	PART
taxlaw-6842	253	31	contribute	contribute	VERB
taxlaw-6842	253	32	much	much	ADV
taxlaw-6842	253	33	to	to	ADP
taxlaw-6842	253	34	social	social	ADJ
taxlaw-6842	253	35	return	return	NOUN
taxlaw-6842	253	36	.	.	PUNCT
taxlaw-6842	254	1	finally	finally	ADV
taxlaw-6842	254	2	,	,	PUNCT
taxlaw-6842	254	3	since	since	SCONJ
taxlaw-6842	254	4	nonprofits	nonprofit	NOUN
taxlaw-6842	254	5	can	can	AUX
taxlaw-6842	254	6	not	not	PART
taxlaw-6842	254	7	measure	measure	VERB
taxlaw-6842	254	8	success	success	NOUN
taxlaw-6842	254	9	with	with	ADP
taxlaw-6842	254	10	profitability	profitability	NOUN
taxlaw-6842	254	11	,	,	PUNCT
taxlaw-6842	254	12	analyzing	analyze	VERB
taxlaw-6842	254	13	opportunity	opportunity	NOUN
taxlaw-6842	254	14	cost	cost	NOUN
taxlaw-6842	254	15	is	be	AUX
taxlaw-6842	254	16	more	more	ADV
taxlaw-6842	254	17	difficult	difficult	ADJ
taxlaw-6842	254	18	for	for	ADP
taxlaw-6842	254	19	them	they	PRON
taxlaw-6842	254	20	.	.	PUNCT
taxlaw-6842	255	1	in	in	ADP
taxlaw-6842	255	2	the	the	DET
taxlaw-6842	255	3	example	example	NOUN
taxlaw-6842	255	4	above	above	ADV
taxlaw-6842	255	5	,	,	PUNCT
taxlaw-6842	255	6	even	even	ADV
taxlaw-6842	255	7	if	if	SCONJ
taxlaw-6842	255	8	a	a	DET
taxlaw-6842	255	9	training	training	NOUN
taxlaw-6842	255	10	program	program	NOUN
taxlaw-6842	255	11	yields	yield	VERB
taxlaw-6842	255	12	positive	positive	ADJ
taxlaw-6842	255	13	results	result	NOUN
taxlaw-6842	255	14	,	,	PUNCT
taxlaw-6842	255	15	another	another	DET
taxlaw-6842	255	16	alternative	alternative	NOUN
taxlaw-6842	255	17	might	might	AUX
taxlaw-6842	255	18	have	have	AUX
taxlaw-6842	255	19	been	be	AUX
taxlaw-6842	255	20	better	well	ADJ
taxlaw-6842	255	21	still	still	ADV
taxlaw-6842	255	22	.	.	PUNCT
taxlaw-6842	256	1	to	to	PART
taxlaw-6842	256	2	make	make	VERB
taxlaw-6842	256	3	this	this	DET
taxlaw-6842	256	4	judgment	judgment	NOUN
taxlaw-6842	256	5	in	in	ADP
taxlaw-6842	256	6	for	for	ADP
taxlaw-6842	256	7	-	-	PUNCT
taxlaw-6842	256	8	profit	profit	NOUN
taxlaw-6842	256	9	firms	firm	NOUN
taxlaw-6842	256	10	,	,	PUNCT
taxlaw-6842	256	11	managers	manager	NOUN
taxlaw-6842	256	12	can	can	AUX
taxlaw-6842	256	13	require	require	VERB
taxlaw-6842	256	14	new	new	ADJ
taxlaw-6842	256	15	projects	project	NOUN
taxlaw-6842	256	16	to	to	PART
taxlaw-6842	256	17	exceed	exceed	VERB
taxlaw-6842	256	18	a	a	DET
taxlaw-6842	256	19	“	"	PUNCT
taxlaw-6842	256	20	hurdle	hurdle	NOUN
taxlaw-6842	256	21	rate	rate	NOUN
taxlaw-6842	256	22	,	,	PUNCT
taxlaw-6842	256	23	”	"	PUNCT
taxlaw-6842	256	24	such	such	ADJ
taxlaw-6842	256	25	as	as	ADP
taxlaw-6842	256	26	the	the	DET
taxlaw-6842	256	27	average	average	ADJ
taxlaw-6842	256	28	return	return	NOUN
taxlaw-6842	256	29	from	from	ADP
taxlaw-6842	256	30	other	other	ADJ
taxlaw-6842	256	31	projects	project	NOUN
taxlaw-6842	256	32	.	.	PUNCT
taxlaw-6842	257	1	at	at	ADP
taxlaw-6842	257	2	nonprofits	nonprofit	NOUN
taxlaw-6842	257	3	,	,	PUNCT
taxlaw-6842	257	4	by	by	ADP
taxlaw-6842	257	5	contrast	contrast	NOUN
taxlaw-6842	257	6	,	,	PUNCT
taxlaw-6842	257	7	operationalizing	operationalize	VERB
taxlaw-6842	257	8	a	a	DET
taxlaw-6842	257	9	hurdle	hurdle	NOUN
taxlaw-6842	257	10	rate	rate	NOUN
taxlaw-6842	257	11	is	be	AUX
taxlaw-6842	257	12	difficult	difficult	ADJ
taxlaw-6842	257	13	.	.	PUNCT
taxlaw-6842	258	1	instead	instead	ADV
taxlaw-6842	258	2	,	,	PUNCT
taxlaw-6842	258	3	the	the	DET
taxlaw-6842	258	4	best	good	ADJ
taxlaw-6842	258	5	a	a	DET
taxlaw-6842	258	6	nonprofit	nonprofit	NOUN
taxlaw-6842	258	7	can	can	AUX
taxlaw-6842	258	8	do	do	VERB
taxlaw-6842	258	9	is	be	AUX
taxlaw-6842	258	10	develop	develop	VERB
taxlaw-6842	258	11	various	various	ADJ
taxlaw-6842	258	12	options	option	NOUN
taxlaw-6842	258	13	for	for	ADP
taxlaw-6842	258	14	pursuing	pursue	VERB
taxlaw-6842	258	15	a	a	DET
taxlaw-6842	258	16	goal	goal	NOUN
taxlaw-6842	258	17	,	,	PUNCT
taxlaw-6842	258	18	and	and	CCONJ
taxlaw-6842	258	19	try	try	VERB
taxlaw-6842	258	20	to	to	PART
taxlaw-6842	258	21	choose	choose	VERB
taxlaw-6842	258	22	the	the	DET
taxlaw-6842	258	23	best	good	ADJ
taxlaw-6842	258	24	one.40	one.40	PROPN
taxlaw-6842	258	25	c.	c.	NOUN
taxlaw-6842	258	26	flawed	flaw	VERB
taxlaw-6842	258	27	information	information	NOUN
taxlaw-6842	258	28	as	as	ADP
taxlaw-6842	258	29	a	a	DET
taxlaw-6842	258	30	source	source	NOUN
taxlaw-6842	258	31	of	of	ADP
taxlaw-6842	258	32	inefficiency	inefficiency	NOUN
taxlaw-6842	258	33	:	:	PUNCT
taxlaw-6842	258	34	mismanagement	mismanagement	NOUN
taxlaw-6842	258	35	is	be	AUX
taxlaw-6842	258	36	harder	hard	ADJ
taxlaw-6842	258	37	to	to	PART
taxlaw-6842	258	38	detect	detect	VERB
taxlaw-6842	258	39	the	the	DET
taxlaw-6842	258	40	last	last	ADJ
taxlaw-6842	258	41	section	section	NOUN
taxlaw-6842	258	42	showed	show	VERB
taxlaw-6842	258	43	that	that	SCONJ
taxlaw-6842	258	44	allocating	allocate	VERB
taxlaw-6842	258	45	resources	resource	NOUN
taxlaw-6842	258	46	efficiently	efficiently	ADV
taxlaw-6842	258	47	can	can	AUX
taxlaw-6842	258	48	be	be	AUX
taxlaw-6842	258	49	challenging	challenge	VERB
taxlaw-6842	258	50	even	even	ADV
taxlaw-6842	258	51	for	for	ADP
taxlaw-6842	258	52	the	the	DET
taxlaw-6842	258	53	best	good	ADJ
taxlaw-6842	258	54	nonprofit	nonprofit	ADJ
taxlaw-6842	258	55	managers	manager	NOUN
taxlaw-6842	258	56	and	and	CCONJ
taxlaw-6842	258	57	board	board	NOUN
taxlaw-6842	258	58	members	member	NOUN
taxlaw-6842	258	59	,	,	PUNCT
taxlaw-6842	258	60	since	since	SCONJ
taxlaw-6842	258	61	they	they	PRON
taxlaw-6842	258	62	can	can	AUX
taxlaw-6842	258	63	not	not	PART
taxlaw-6842	258	64	use	use	VERB
taxlaw-6842	258	65	profitability	profitability	NOUN
taxlaw-6842	258	66	to	to	PART
taxlaw-6842	258	67	measure	measure	VERB
taxlaw-6842	258	68	success	success	NOUN
taxlaw-6842	258	69	.	.	PUNCT
taxlaw-6842	259	1	this	this	DET
taxlaw-6842	259	2	section	section	NOUN
taxlaw-6842	259	3	shows	show	VERB
taxlaw-6842	259	4	that	that	SCONJ
taxlaw-6842	259	5	if	if	SCONJ
taxlaw-6842	259	6	these	these	DET
taxlaw-6842	259	7	stakeholders	stakeholder	NOUN
taxlaw-6842	259	8	are	be	AUX
taxlaw-6842	259	9	self	self	NOUN
taxlaw-6842	259	10	-	-	PUNCT
taxlaw-6842	259	11	interested	interested	ADJ
taxlaw-6842	259	12	or	or	CCONJ
taxlaw-6842	259	13	incompetent	incompetent	ADJ
taxlaw-6842	259	14	,	,	PUNCT
taxlaw-6842	259	15	this	this	DET
taxlaw-6842	259	16	information	information	NOUN
taxlaw-6842	259	17	problem	problem	NOUN
taxlaw-6842	259	18	imposes	impose	VERB
taxlaw-6842	259	19	still	still	ADV
taxlaw-6842	259	20	another	another	DET
taxlaw-6842	259	21	cost	cost	NOUN
taxlaw-6842	259	22	,	,	PUNCT
taxlaw-6842	259	23	which	which	PRON
taxlaw-6842	259	24	the	the	DET
taxlaw-6842	259	25	literature	literature	NOUN
taxlaw-6842	259	26	has	have	AUX
taxlaw-6842	259	27	largely	largely	ADV
taxlaw-6842	259	28	overlooked	overlook	VERB
taxlaw-6842	259	29	:	:	PUNCT
taxlaw-6842	259	30	when	when	SCONJ
taxlaw-6842	259	31	success	success	NOUN
taxlaw-6842	259	32	is	be	AUX
taxlaw-6842	259	33	hard	hard	ADJ
taxlaw-6842	259	34	to	to	PART
taxlaw-6842	259	35	measure	measure	VERB
taxlaw-6842	259	36	,	,	PUNCT
taxlaw-6842	259	37	mismanagement	mismanagement	NOUN
taxlaw-6842	259	38	is	be	AUX
taxlaw-6842	259	39	less	less	ADV
taxlaw-6842	259	40	visible	visible	ADJ
taxlaw-6842	259	41	,	,	PUNCT
taxlaw-6842	259	42	and	and	CCONJ
taxlaw-6842	259	43	thus	thus	ADV
taxlaw-6842	259	44	is	be	AUX
taxlaw-6842	259	45	harder	hard	ADJ
taxlaw-6842	259	46	to	to	PART
taxlaw-6842	259	47	stop	stop	VERB
taxlaw-6842	259	48	.	.	PUNCT
taxlaw-6842	260	1	in	in	ADP
taxlaw-6842	260	2	other	other	ADJ
taxlaw-6842	260	3	words	word	NOUN
taxlaw-6842	260	4	,	,	PUNCT
taxlaw-6842	260	5	challenges	challenge	NOUN
taxlaw-6842	260	6	in	in	ADP
taxlaw-6842	260	7	measuring	measure	VERB
taxlaw-6842	260	8	success	success	NOUN
taxlaw-6842	260	9	breed	breed	NOUN
taxlaw-6842	260	10	inefficiency	inefficiency	NOUN
taxlaw-6842	260	11	not	not	PART
taxlaw-6842	260	12	only	only	ADV
taxlaw-6842	260	13	in	in	ADP
taxlaw-6842	260	14	obliging	obliging	ADJ
taxlaw-6842	260	15	faithful	faithful	ADJ
taxlaw-6842	260	16	agents	agent	NOUN
taxlaw-6842	260	17	to	to	PART
taxlaw-6842	260	18	do	do	VERB
taxlaw-6842	260	19	their	their	PRON
taxlaw-6842	260	20	best	good	ADJ
taxlaw-6842	260	21	with	with	ADP
taxlaw-6842	260	22	imperfect	imperfect	ADJ
taxlaw-6842	260	23	information	information	NOUN
taxlaw-6842	260	24	,	,	PUNCT
taxlaw-6842	260	25	but	but	CCONJ
taxlaw-6842	260	26	also	also	ADV
taxlaw-6842	260	27	in	in	ADP
taxlaw-6842	260	28	giving	give	VERB
taxlaw-6842	260	29	disloyal	disloyal	ADJ
taxlaw-6842	260	30	or	or	CCONJ
taxlaw-6842	260	31	inept	inept	ADJ
taxlaw-6842	260	32	agents	agent	NOUN
taxlaw-6842	260	33	license	license	VERB
taxlaw-6842	260	34	to	to	PART
taxlaw-6842	260	35	misuse	misuse	VERB
taxlaw-6842	260	36	their	their	PRON
taxlaw-6842	260	37	authority	authority	NOUN
taxlaw-6842	260	38	.	.	PUNCT
taxlaw-6842	261	1	to	to	PART
taxlaw-6842	261	2	make	make	VERB
taxlaw-6842	261	3	this	this	DET
taxlaw-6842	261	4	case	case	NOUN
taxlaw-6842	261	5	,	,	PUNCT
taxlaw-6842	261	6	this	this	DET
taxlaw-6842	261	7	section	section	NOUN
taxlaw-6842	261	8	surveys	survey	VERB
taxlaw-6842	261	9	four	four	NUM
taxlaw-6842	261	10	challenges	challenge	NOUN
taxlaw-6842	261	11	:	:	PUNCT
taxlaw-6842	261	12	agency	agency	NOUN
taxlaw-6842	261	13	costs	cost	NOUN
taxlaw-6842	261	14	,	,	PUNCT
taxlaw-6842	261	15	incompetence	incompetence	NOUN
taxlaw-6842	261	16	,	,	PUNCT
taxlaw-6842	261	17	conflict	conflict	NOUN
taxlaw-6842	261	18	,	,	PUNCT
taxlaw-6842	261	19	and	and	CCONJ
taxlaw-6842	261	20	inertia	inertia	NOUN
taxlaw-6842	261	21	.	.	PUNCT
taxlaw-6842	262	1	while	while	SCONJ
taxlaw-6842	262	2	these	these	DET
taxlaw-6842	262	3	problems	problem	NOUN
taxlaw-6842	262	4	also	also	ADV
taxlaw-6842	262	5	arise	arise	VERB
taxlaw-6842	262	6	at	at	ADP
taxlaw-6842	262	7	for	for	ADP
taxlaw-6842	262	8	-	-	PUNCT
taxlaw-6842	262	9	profit	profit	NOUN
taxlaw-6842	262	10	firms	firm	NOUN
taxlaw-6842	262	11	,	,	PUNCT
taxlaw-6842	262	12	they	they	PRON
taxlaw-6842	262	13	are	be	AUX
taxlaw-6842	262	14	likely	likely	ADJ
taxlaw-6842	262	15	to	to	PART
taxlaw-6842	262	16	be	be	AUX
taxlaw-6842	262	17	more	more	ADV
taxlaw-6842	262	18	acute	acute	ADJ
taxlaw-6842	262	19	at	at	ADP
taxlaw-6842	262	20	nonprofits	nonprofit	NOUN
taxlaw-6842	262	21	because	because	SCONJ
taxlaw-6842	262	22	success	success	NOUN
taxlaw-6842	262	23	is	be	AUX
taxlaw-6842	262	24	harder	hard	ADJ
taxlaw-6842	262	25	to	to	PART
taxlaw-6842	262	26	measure	measure	VERB
taxlaw-6842	262	27	.	.	PUNCT
taxlaw-6842	263	1	1	1	X
taxlaw-6842	263	2	.	.	X
taxlaw-6842	263	3	agency	agency	NOUN
taxlaw-6842	263	4	costs	cost	NOUN
taxlaw-6842	263	5	needless	needless	ADJ
taxlaw-6842	263	6	to	to	PART
taxlaw-6842	263	7	say	say	VERB
taxlaw-6842	263	8	,	,	PUNCT
taxlaw-6842	263	9	the	the	DET
taxlaw-6842	263	10	interests	interest	NOUN
taxlaw-6842	263	11	of	of	ADP
taxlaw-6842	263	12	employees	employee	NOUN
taxlaw-6842	263	13	and	and	CCONJ
taxlaw-6842	263	14	board	board	NOUN
taxlaw-6842	263	15	members	member	NOUN
taxlaw-6842	263	16	sometimes	sometimes	ADV
taxlaw-6842	263	17	diverge	diverge	VERB
taxlaw-6842	263	18	from	from	ADP
taxlaw-6842	263	19	those	those	PRON
taxlaw-6842	263	20	of	of	ADP
taxlaw-6842	263	21	the	the	DET
taxlaw-6842	263	22	organization	organization	NOUN
taxlaw-6842	263	23	.	.	PUNCT
taxlaw-6842	264	1	blocking	block	VERB
taxlaw-6842	264	2	a	a	DET
taxlaw-6842	264	3	self	self	NOUN
taxlaw-6842	264	4	-	-	PUNCT
taxlaw-6842	264	5	interested	interest	VERB
taxlaw-6842	264	6	choice	choice	NOUN
taxlaw-6842	264	7	is	be	AUX
taxlaw-6842	264	8	not	not	PART
taxlaw-6842	264	9	easy	easy	ADJ
taxlaw-6842	264	10	at	at	ADP
taxlaw-6842	264	11	for	for	ADP
taxlaw-6842	264	12	-	-	PUNCT
taxlaw-6842	264	13	profit	profit	NOUN
taxlaw-6842	264	14	firms	firm	NOUN
taxlaw-6842	264	15	,	,	PUNCT
taxlaw-6842	264	16	but	but	CCONJ
taxlaw-6842	264	17	it	it	PRON
taxlaw-6842	264	18	can	can	AUX
taxlaw-6842	264	19	be	be	AUX
taxlaw-6842	264	20	even	even	ADV
taxlaw-6842	264	21	harder	hard	ADJ
taxlaw-6842	264	22	at	at	ADP
taxlaw-6842	264	23	nonprofits	nonprofit	NOUN
taxlaw-6842	264	24	.	.	PUNCT
taxlaw-6842	265	1	at	at	ADP
taxlaw-6842	265	2	both	both	DET
taxlaw-6842	265	3	types	type	NOUN
taxlaw-6842	265	4	of	of	ADP
taxlaw-6842	265	5	firms	firm	NOUN
taxlaw-6842	265	6	,	,	PUNCT
taxlaw-6842	265	7	managers	manager	NOUN
taxlaw-6842	265	8	and	and	CCONJ
taxlaw-6842	265	9	board	board	NOUN
taxlaw-6842	265	10	members	member	NOUN
taxlaw-6842	265	11	seldom	seldom	ADV
taxlaw-6842	265	12	admit	admit	VERB
taxlaw-6842	265	13	that	that	SCONJ
taxlaw-6842	265	14	their	their	PRON
taxlaw-6842	265	15	decision	decision	NOUN
taxlaw-6842	265	16	is	be	AUX
taxlaw-6842	265	17	motivated	motivate	VERB
taxlaw-6842	265	18	by	by	ADP
taxlaw-6842	265	19	self	self	NOUN
taxlaw-6842	265	20	-	-	PUNCT
taxlaw-6842	265	21	interest	interest	NOUN
taxlaw-6842	265	22	,	,	PUNCT
taxlaw-6842	265	23	perhaps	perhaps	ADV
taxlaw-6842	265	24	even	even	ADV
taxlaw-6842	265	25	to	to	ADP
taxlaw-6842	265	26	themselves	themselves	PRON
taxlaw-6842	265	27	.	.	PUNCT
taxlaw-6842	266	1	instead	instead	ADV
taxlaw-6842	266	2	,	,	PUNCT
taxlaw-6842	266	3	they	they	PRON
taxlaw-6842	266	4	defend	defend	VERB
taxlaw-6842	266	5	it	it	PRON
taxlaw-6842	266	6	as	as	ADV
taxlaw-6842	266	7	good	good	ADJ
taxlaw-6842	266	8	for	for	ADP
taxlaw-6842	266	9	the	the	DET
taxlaw-6842	266	10	organization	organization	NOUN
taxlaw-6842	266	11	.	.	PUNCT
taxlaw-6842	267	1	the	the	DET
taxlaw-6842	267	2	right	right	ADJ
taxlaw-6842	267	3	response	response	NOUN
taxlaw-6842	267	4	is	be	AUX
taxlaw-6842	267	5	to	to	PART
taxlaw-6842	267	6	expose	expose	VERB
taxlaw-6842	267	7	their	their	PRON
taxlaw-6842	267	8	choice	choice	NOUN
taxlaw-6842	267	9	as	as	ADV
taxlaw-6842	267	10	bad	bad	ADJ
taxlaw-6842	267	11	for	for	ADP
taxlaw-6842	267	12	the	the	DET
taxlaw-6842	267	13	organization	organization	NOUN
taxlaw-6842	267	14	and	and	CCONJ
taxlaw-6842	267	15	good	good	ADJ
taxlaw-6842	267	16	only	only	ADV
taxlaw-6842	267	17	for	for	ADP
taxlaw-6842	267	18	them	they	PRON
taxlaw-6842	267	19	personally	personally	ADV
taxlaw-6842	267	20	.	.	PUNCT
taxlaw-6842	268	1	this	this	DET
taxlaw-6842	268	2	showing	showing	NOUN
taxlaw-6842	268	3	is	be	AUX
taxlaw-6842	268	4	harder	hard	ADJ
taxlaw-6842	268	5	when	when	SCONJ
taxlaw-6842	268	6	success	success	NOUN
taxlaw-6842	268	7	at	at	ADP
taxlaw-6842	268	8	the	the	DET
taxlaw-6842	268	9	organization	organization	NOUN
taxlaw-6842	268	10	is	be	AUX
taxlaw-6842	268	11	more	more	ADV
taxlaw-6842	268	12	difficult	difficult	ADJ
taxlaw-6842	268	13	to	to	PART
taxlaw-6842	268	14	measure	measure	VERB
taxlaw-6842	268	15	.	.	PUNCT
taxlaw-6842	269	1	for	for	ADP
taxlaw-6842	269	2	example	example	NOUN
taxlaw-6842	269	3	,	,	PUNCT
taxlaw-6842	269	4	assume	assume	VERB
taxlaw-6842	269	5	an	an	DET
taxlaw-6842	269	6	organization	organization	NOUN
taxlaw-6842	269	7	has	have	VERB
taxlaw-6842	269	8	to	to	PART
taxlaw-6842	269	9	eliminate	eliminate	VERB
taxlaw-6842	269	10	one	one	NUM
taxlaw-6842	269	11	of	of	ADP
taxlaw-6842	269	12	two	two	NUM
taxlaw-6842	269	13	lines	line	NOUN
taxlaw-6842	269	14	of	of	ADP
taxlaw-6842	269	15	business	business	NOUN
taxlaw-6842	269	16	for	for	ADP
taxlaw-6842	269	17	budgetary	budgetary	ADJ
taxlaw-6842	269	18	reasons	reason	NOUN
taxlaw-6842	269	19	.	.	PUNCT
taxlaw-6842	270	1	looking	look	VERB
taxlaw-6842	270	2	for	for	ADP
taxlaw-6842	270	3	a	a	DET
taxlaw-6842	270	4	slower	slow	ADJ
taxlaw-6842	270	5	pace	pace	NOUN
taxlaw-6842	270	6	and	and	CCONJ
taxlaw-6842	270	7	less	less	ADJ
taxlaw-6842	270	8	stress	stress	NOUN
taxlaw-6842	270	9	,	,	PUNCT
taxlaw-6842	270	10	managers	manager	NOUN
taxlaw-6842	270	11	want	want	VERB
taxlaw-6842	270	12	to	to	PART
taxlaw-6842	270	13	cut	cut	VERB
taxlaw-6842	270	14	the	the	DET
taxlaw-6842	270	15	one	one	NOUN
taxlaw-6842	270	16	that	that	PRON
taxlaw-6842	270	17	is	be	AUX
taxlaw-6842	270	18	harder	hard	ADJ
taxlaw-6842	270	19	to	to	PART
taxlaw-6842	270	20	run	run	VERB
taxlaw-6842	270	21	,	,	PUNCT
taxlaw-6842	270	22	even	even	ADV
taxlaw-6842	270	23	though	though	SCONJ
taxlaw-6842	270	24	it	it	PRON
taxlaw-6842	270	25	adds	add	VERB
taxlaw-6842	270	26	more	more	ADJ
taxlaw-6842	270	27	value	value	NOUN
taxlaw-6842	270	28	.	.	PUNCT
taxlaw-6842	271	1	to	to	PART
taxlaw-6842	271	2	justify	justify	VERB
taxlaw-6842	271	3	this	this	DET
taxlaw-6842	271	4	self	self	NOUN
taxlaw-6842	271	5	-	-	PUNCT
taxlaw-6842	271	6	interested	interested	ADJ
taxlaw-6842	271	7	choice	choice	NOUN
taxlaw-6842	271	8	,	,	PUNCT
taxlaw-6842	271	9	they	they	PRON
taxlaw-6842	271	10	try	try	VERB
taxlaw-6842	271	11	to	to	PART
taxlaw-6842	271	12	mischaracterize	mischaracterize	VERB
taxlaw-6842	271	13	the	the	DET
taxlaw-6842	271	14	high	high	ADJ
taxlaw-6842	271	15	-	-	PUNCT
taxlaw-6842	271	16	value	value	NOUN
taxlaw-6842	271	17	(	(	PUNCT
taxlaw-6842	271	18	and	and	CCONJ
taxlaw-6842	271	19	difficult	difficult	ADJ
taxlaw-6842	271	20	)	)	PUNCT
taxlaw-6842	271	21	line	line	NOUN
taxlaw-6842	271	22	of	of	ADP
taxlaw-6842	271	23	business	business	NOUN
taxlaw-6842	271	24	as	as	ADP
taxlaw-6842	271	25	low	low	ADJ
taxlaw-6842	271	26	-	-	PUNCT
taxlaw-6842	271	27	value	value	NOUN
taxlaw-6842	271	28	.	.	PUNCT
taxlaw-6842	272	1	how	how	SCONJ
taxlaw-6842	272	2	easy	easy	ADV
taxlaw-6842	272	3	is	be	AUX
taxlaw-6842	272	4	it	it	PRON
taxlaw-6842	272	5	to	to	PART
taxlaw-6842	272	6	expose	expose	VERB
taxlaw-6842	272	7	this	this	DET
taxlaw-6842	272	8	decision	decision	NOUN
taxlaw-6842	272	9	as	as	ADP
taxlaw-6842	272	10	self	self	NOUN
taxlaw-6842	272	11	-	-	PUNCT
taxlaw-6842	272	12	interested	interested	ADJ
taxlaw-6842	272	13	?	?	PUNCT
taxlaw-6842	273	1	if	if	SCONJ
taxlaw-6842	273	2	a	a	DET
taxlaw-6842	273	3	firm	firm	NOUN
taxlaw-6842	273	4	’s	’s	PART
taxlaw-6842	273	5	success	success	NOUN
taxlaw-6842	273	6	is	be	AUX
taxlaw-6842	273	7	measured	measure	VERB
taxlaw-6842	273	8	in	in	ADP
taxlaw-6842	273	9	profits	profit	NOUN
taxlaw-6842	273	10	,	,	PUNCT
taxlaw-6842	273	11	the	the	DET
taxlaw-6842	273	12	relative	relative	ADJ
taxlaw-6842	273	13	value	value	NOUN
taxlaw-6842	273	14	of	of	ADP
taxlaw-6842	273	15	the	the	DET
taxlaw-6842	273	16	two	two	NUM
taxlaw-6842	273	17	businesses	business	NOUN
taxlaw-6842	273	18	is	be	AUX
taxlaw-6842	273	19	transparent	transparent	ADJ
taxlaw-6842	273	20	:	:	PUNCT
taxlaw-6842	273	21	the	the	DET
taxlaw-6842	273	22	one	one	NOUN
taxlaw-6842	273	23	that	that	PRON
taxlaw-6842	273	24	is	be	AUX
taxlaw-6842	273	25	harder	hard	ADJ
taxlaw-6842	273	26	to	to	PART
taxlaw-6842	273	27	run	run	VERB
taxlaw-6842	273	28	generates	generate	VERB
taxlaw-6842	273	29	more	more	ADJ
taxlaw-6842	273	30	profit	profit	NOUN
taxlaw-6842	273	31	.	.	PUNCT
taxlaw-6842	274	1	invoking	invoke	VERB
taxlaw-6842	274	2	this	this	DET
taxlaw-6842	274	3	information	information	NOUN
taxlaw-6842	274	4	,	,	PUNCT
taxlaw-6842	274	5	which	which	PRON
taxlaw-6842	274	6	is	be	AUX
taxlaw-6842	274	7	relatively	relatively	ADV
taxlaw-6842	274	8	easy	easy	ADJ
taxlaw-6842	274	9	to	to	PART
taxlaw-6842	274	10	access	access	VERB
taxlaw-6842	274	11	,	,	PUNCT
taxlaw-6842	274	12	board	board	NOUN
taxlaw-6842	274	13	40	40	NUM
taxlaw-6842	274	14	see	see	VERB
taxlaw-6842	274	15	,	,	PUNCT
taxlaw-6842	274	16	e.g.	e.g.	ADV
taxlaw-6842	274	17	,	,	PUNCT
taxlaw-6842	274	18	acumen	acuman	NOUN
taxlaw-6842	274	19	fund	fund	NOUN
taxlaw-6842	274	20	metrics	metric	NOUN
taxlaw-6842	274	21	team	team	NOUN
taxlaw-6842	274	22	,	,	PUNCT
taxlaw-6842	274	23	supra	supra	PROPN
taxlaw-6842	274	24	note	note	PROPN
taxlaw-6842	274	25	27	27	NUM
taxlaw-6842	274	26	,	,	PUNCT
taxlaw-6842	274	27	at	at	ADP
taxlaw-6842	274	28	3	3	NUM
taxlaw-6842	274	29	(	(	PUNCT
taxlaw-6842	274	30	“	"	PUNCT
taxlaw-6842	274	31	rather	rather	ADV
taxlaw-6842	274	32	than	than	SCONJ
taxlaw-6842	274	33	seek	seek	VERB
taxlaw-6842	274	34	an	an	DET
taxlaw-6842	274	35	absolute	absolute	ADJ
taxlaw-6842	274	36	standard	standard	NOUN
taxlaw-6842	274	37	.	.	PUNCT
taxlaw-6842	274	38	.	.	PUNCT
taxlaw-6842	275	1	.	.	PUNCT
taxlaw-6842	276	1	,	,	PUNCT
taxlaw-6842	276	2	acumen	acuman	NOUN
taxlaw-6842	276	3	fund	fund	NOUN
taxlaw-6842	276	4	.	.	PUNCT
taxlaw-6842	276	5	.	.	PUNCT
taxlaw-6842	276	6	.	.	PUNCT
taxlaw-6842	277	1	quantif[ies	quantif[ie	NOUN
taxlaw-6842	277	2	]	]	X
taxlaw-6842	277	3	an	an	DET
taxlaw-6842	277	4	investment	investment	NOUN
taxlaw-6842	277	5	’s	’s	PART
taxlaw-6842	277	6	social	social	ADJ
taxlaw-6842	277	7	impact	impact	NOUN
taxlaw-6842	277	8	and	and	CCONJ
taxlaw-6842	277	9	compare	compare	VERB
taxlaw-6842	277	10	it	it	PRON
taxlaw-6842	277	11	to	to	ADP
taxlaw-6842	277	12	.	.	PUNCT
taxlaw-6842	277	13	.	.	PUNCT
taxlaw-6842	278	1	.	.	PUNCT
taxlaw-6842	279	1	existing	exist	VERB
taxlaw-6842	279	2	charitable	charitable	ADJ
taxlaw-6842	279	3	options	option	NOUN
taxlaw-6842	279	4	”	"	PUNCT
taxlaw-6842	279	5	)	)	PUNCT
taxlaw-6842	279	6	.	.	PUNCT
taxlaw-6842	280	1	[	[	X
taxlaw-6842	280	2	vol	vol	NOUN
taxlaw-6842	280	3	.	.	PROPN
taxlaw-6842	280	4	11.2	11.2	NUM
taxlaw-6842	280	5	columbia	columbia	PROPN
taxlaw-6842	280	6	journal	journal	PROPN
taxlaw-6842	280	7	of	of	ADP
taxlaw-6842	280	8	tax	tax	NOUN
taxlaw-6842	280	9	law	law	NOUN
taxlaw-6842	280	10	88	88	NUM
taxlaw-6842	280	11	members	member	NOUN
taxlaw-6842	280	12	and	and	CCONJ
taxlaw-6842	280	13	shareholders	shareholder	NOUN
taxlaw-6842	280	14	can	can	AUX
taxlaw-6842	280	15	challenge	challenge	VERB
taxlaw-6842	280	16	this	this	DET
taxlaw-6842	280	17	choice	choice	NOUN
taxlaw-6842	280	18	,	,	PUNCT
taxlaw-6842	280	19	questioning	question	VERB
taxlaw-6842	280	20	why	why	SCONJ
taxlaw-6842	280	21	management	management	NOUN
taxlaw-6842	280	22	wants	want	VERB
taxlaw-6842	280	23	to	to	PART
taxlaw-6842	280	24	close	close	VERB
taxlaw-6842	280	25	the	the	DET
taxlaw-6842	280	26	more	more	ADV
taxlaw-6842	280	27	profitable	profitable	ADJ
taxlaw-6842	280	28	business	business	NOUN
taxlaw-6842	280	29	.	.	PUNCT
taxlaw-6842	281	1	however	however	ADV
taxlaw-6842	281	2	,	,	PUNCT
taxlaw-6842	281	3	if	if	SCONJ
taxlaw-6842	281	4	success	success	NOUN
taxlaw-6842	281	5	is	be	AUX
taxlaw-6842	281	6	measured	measure	VERB
taxlaw-6842	281	7	in	in	ADP
taxlaw-6842	281	8	social	social	ADJ
taxlaw-6842	281	9	return	return	NOUN
taxlaw-6842	281	10	,	,	PUNCT
taxlaw-6842	281	11	instead	instead	ADV
taxlaw-6842	281	12	of	of	ADP
taxlaw-6842	281	13	profitability	profitability	NOUN
taxlaw-6842	281	14	,	,	PUNCT
taxlaw-6842	281	15	assessing	assess	VERB
taxlaw-6842	281	16	the	the	DET
taxlaw-6842	281	17	relative	relative	ADJ
taxlaw-6842	281	18	value	value	NOUN
taxlaw-6842	281	19	of	of	ADP
taxlaw-6842	281	20	the	the	DET
taxlaw-6842	281	21	two	two	NUM
taxlaw-6842	281	22	initiatives	initiative	NOUN
taxlaw-6842	281	23	is	be	AUX
taxlaw-6842	281	24	much	much	ADV
taxlaw-6842	281	25	more	more	ADV
taxlaw-6842	281	26	difficult	difficult	ADJ
taxlaw-6842	281	27	.	.	PUNCT
taxlaw-6842	282	1	granular	granular	ADJ
taxlaw-6842	282	2	information	information	NOUN
taxlaw-6842	282	3	is	be	AUX
taxlaw-6842	282	4	needed	need	VERB
taxlaw-6842	282	5	about	about	ADP
taxlaw-6842	282	6	the	the	DET
taxlaw-6842	282	7	impact	impact	NOUN
taxlaw-6842	282	8	and	and	CCONJ
taxlaw-6842	282	9	cost	cost	NOUN
taxlaw-6842	282	10	-	-	PUNCT
taxlaw-6842	282	11	effectiveness	effectiveness	NOUN
taxlaw-6842	282	12	of	of	ADP
taxlaw-6842	282	13	these	these	DET
taxlaw-6842	282	14	programs	program	NOUN
taxlaw-6842	282	15	,	,	PUNCT
taxlaw-6842	282	16	and	and	CCONJ
taxlaw-6842	282	17	board	board	NOUN
taxlaw-6842	282	18	members	member	NOUN
taxlaw-6842	282	19	,	,	PUNCT
taxlaw-6842	282	20	donors	donor	NOUN
taxlaw-6842	282	21	,	,	PUNCT
taxlaw-6842	282	22	and	and	CCONJ
taxlaw-6842	282	23	other	other	ADJ
taxlaw-6842	282	24	nonprofit	nonprofit	ADJ
taxlaw-6842	282	25	stakeholders	stakeholder	NOUN
taxlaw-6842	282	26	usually	usually	ADV
taxlaw-6842	282	27	depend	depend	VERB
taxlaw-6842	282	28	on	on	ADP
taxlaw-6842	282	29	management	management	NOUN
taxlaw-6842	282	30	for	for	ADP
taxlaw-6842	282	31	this	this	DET
taxlaw-6842	282	32	information	information	NOUN
taxlaw-6842	282	33	.	.	PUNCT
taxlaw-6842	283	1	as	as	ADP
taxlaw-6842	283	2	a	a	DET
taxlaw-6842	283	3	result	result	NOUN
taxlaw-6842	283	4	,	,	PUNCT
taxlaw-6842	283	5	these	these	DET
taxlaw-6842	283	6	stakeholders	stakeholder	NOUN
taxlaw-6842	283	7	are	be	AUX
taxlaw-6842	283	8	less	less	ADV
taxlaw-6842	283	9	able	able	ADJ
taxlaw-6842	283	10	to	to	PART
taxlaw-6842	283	11	discern	discern	VERB
taxlaw-6842	283	12	–	–	PUNCT
taxlaw-6842	283	13	and	and	CCONJ
taxlaw-6842	283	14	,	,	PUNCT
taxlaw-6842	283	15	for	for	ADP
taxlaw-6842	283	16	that	that	DET
taxlaw-6842	283	17	matter	matter	NOUN
taxlaw-6842	283	18	,	,	PUNCT
taxlaw-6842	283	19	to	to	PART
taxlaw-6842	283	20	make	make	VERB
taxlaw-6842	283	21	the	the	DET
taxlaw-6842	283	22	case	case	NOUN
taxlaw-6842	283	23	–	–	PUNCT
taxlaw-6842	283	24	that	that	DET
taxlaw-6842	283	25	management	management	NOUN
taxlaw-6842	283	26	’s	’s	PART
taxlaw-6842	283	27	choice	choice	NOUN
taxlaw-6842	283	28	is	be	AUX
taxlaw-6842	283	29	self	self	NOUN
taxlaw-6842	283	30	-	-	PUNCT
taxlaw-6842	283	31	interested	interested	ADJ
taxlaw-6842	283	32	.	.	PUNCT
taxlaw-6842	284	1	in	in	ADP
taxlaw-6842	284	2	this	this	DET
taxlaw-6842	284	3	less	less	ADV
taxlaw-6842	284	4	transparent	transparent	ADJ
taxlaw-6842	284	5	environment	environment	NOUN
taxlaw-6842	284	6	,	,	PUNCT
taxlaw-6842	284	7	managers	manager	NOUN
taxlaw-6842	284	8	have	have	VERB
taxlaw-6842	284	9	more	more	ADJ
taxlaw-6842	284	10	latitude	latitude	NOUN
taxlaw-6842	284	11	to	to	PART
taxlaw-6842	284	12	prioritize	prioritize	VERB
taxlaw-6842	284	13	their	their	PRON
taxlaw-6842	284	14	own	own	ADJ
taxlaw-6842	284	15	interests	interest	NOUN
taxlaw-6842	284	16	.	.	PUNCT
taxlaw-6842	285	1	the	the	DET
taxlaw-6842	285	2	opacity	opacity	NOUN
taxlaw-6842	285	3	of	of	ADP
taxlaw-6842	285	4	social	social	ADJ
taxlaw-6842	285	5	return	return	NOUN
taxlaw-6842	285	6	can	can	AUX
taxlaw-6842	285	7	provide	provide	VERB
taxlaw-6842	285	8	“	"	PUNCT
taxlaw-6842	285	9	cover	cover	NOUN
taxlaw-6842	285	10	”	"	PUNCT
taxlaw-6842	285	11	for	for	ADP
taxlaw-6842	285	12	any	any	DET
taxlaw-6842	285	13	number	number	NOUN
taxlaw-6842	285	14	of	of	ADP
taxlaw-6842	285	15	other	other	ADJ
taxlaw-6842	285	16	self	self	NOUN
taxlaw-6842	285	17	-	-	PUNCT
taxlaw-6842	285	18	interested	interested	ADJ
taxlaw-6842	285	19	choices	choice	NOUN
taxlaw-6842	285	20	as	as	ADP
taxlaw-6842	285	21	well.41	well.41	NOUN
taxlaw-6842	285	22	when	when	SCONJ
taxlaw-6842	285	23	performance	performance	NOUN
taxlaw-6842	285	24	is	be	AUX
taxlaw-6842	285	25	hard	hard	ADJ
taxlaw-6842	285	26	to	to	PART
taxlaw-6842	285	27	measure	measure	VERB
taxlaw-6842	285	28	,	,	PUNCT
taxlaw-6842	285	29	basing	base	VERB
taxlaw-6842	285	30	personnel	personnel	NOUN
taxlaw-6842	285	31	decisions	decision	NOUN
taxlaw-6842	285	32	on	on	ADP
taxlaw-6842	285	33	friendship	friendship	NOUN
taxlaw-6842	285	34	(	(	PUNCT
taxlaw-6842	285	35	or	or	CCONJ
taxlaw-6842	285	36	animosity	animosity	NOUN
taxlaw-6842	285	37	)	)	PUNCT
taxlaw-6842	285	38	is	be	AUX
taxlaw-6842	285	39	more	more	ADV
taxlaw-6842	285	40	feasible	feasible	ADJ
taxlaw-6842	285	41	.	.	PUNCT
taxlaw-6842	286	1	likewise	likewise	ADV
taxlaw-6842	286	2	,	,	PUNCT
taxlaw-6842	286	3	questionable	questionable	ADJ
taxlaw-6842	286	4	travel	travel	NOUN
taxlaw-6842	286	5	,	,	PUNCT
taxlaw-6842	286	6	overstaffing	overstaffing	NOUN
taxlaw-6842	286	7	,	,	PUNCT
taxlaw-6842	286	8	expensive	expensive	ADJ
taxlaw-6842	286	9	offices	office	NOUN
taxlaw-6842	286	10	,	,	PUNCT
taxlaw-6842	286	11	and	and	CCONJ
taxlaw-6842	286	12	other	other	ADJ
taxlaw-6842	286	13	wasteful	wasteful	ADJ
taxlaw-6842	286	14	expenditures	expenditure	NOUN
taxlaw-6842	286	15	are	be	AUX
taxlaw-6842	286	16	easier	easy	ADJ
taxlaw-6842	286	17	to	to	PART
taxlaw-6842	286	18	justify	justify	VERB
taxlaw-6842	286	19	when	when	SCONJ
taxlaw-6842	286	20	the	the	DET
taxlaw-6842	286	21	asserted	asserted	ADJ
taxlaw-6842	286	22	benefits	benefit	NOUN
taxlaw-6842	286	23	are	be	AUX
taxlaw-6842	286	24	hard	hard	ADJ
taxlaw-6842	286	25	to	to	ADP
taxlaw-6842	286	26	quantify.42	quantify.42	NOUN
taxlaw-6842	286	27	in	in	ADP
taxlaw-6842	286	28	theory	theory	NOUN
taxlaw-6842	286	29	,	,	PUNCT
taxlaw-6842	286	30	incentive	incentive	NOUN
taxlaw-6842	286	31	compensation	compensation	NOUN
taxlaw-6842	286	32	could	could	AUX
taxlaw-6842	286	33	discourage	discourage	VERB
taxlaw-6842	286	34	self	self	NOUN
taxlaw-6842	286	35	-	-	PUNCT
taxlaw-6842	286	36	interested	interested	ADJ
taxlaw-6842	286	37	choices	choice	NOUN
taxlaw-6842	286	38	,	,	PUNCT
taxlaw-6842	286	39	but	but	CCONJ
taxlaw-6842	286	40	the	the	DET
taxlaw-6842	286	41	most	most	ADV
taxlaw-6842	286	42	common	common	ADJ
taxlaw-6842	286	43	versions	version	NOUN
taxlaw-6842	286	44	at	at	ADP
taxlaw-6842	286	45	for	for	ADP
taxlaw-6842	286	46	-	-	PUNCT
taxlaw-6842	286	47	profit	profit	NOUN
taxlaw-6842	286	48	firms	firm	NOUN
taxlaw-6842	286	49	—	—	PUNCT
taxlaw-6842	286	50	stock	stock	NOUN
taxlaw-6842	286	51	options	option	NOUN
taxlaw-6842	286	52	,	,	PUNCT
taxlaw-6842	286	53	equity	equity	NOUN
taxlaw-6842	286	54	grants	grant	NOUN
taxlaw-6842	286	55	,	,	PUNCT
taxlaw-6842	286	56	and	and	CCONJ
taxlaw-6842	286	57	bonuses	bonus	NOUN
taxlaw-6842	286	58	based	base	VERB
taxlaw-6842	286	59	on	on	ADP
taxlaw-6842	286	60	earnings	earning	NOUN
taxlaw-6842	286	61	—	—	PUNCT
taxlaw-6842	286	62	are	be	AUX
taxlaw-6842	286	63	unavailable	unavailable	ADJ
taxlaw-6842	286	64	.	.	PUNCT
taxlaw-6842	287	1	indeed	indeed	ADV
taxlaw-6842	287	2	,	,	PUNCT
taxlaw-6842	287	3	a	a	DET
taxlaw-6842	287	4	bonus	bonus	NOUN
taxlaw-6842	287	5	for	for	ADP
taxlaw-6842	287	6	generating	generate	VERB
taxlaw-6842	287	7	a	a	DET
taxlaw-6842	287	8	surplus	surplus	NOUN
taxlaw-6842	287	9	could	could	AUX
taxlaw-6842	287	10	jeopardize	jeopardize	VERB
taxlaw-6842	287	11	a	a	DET
taxlaw-6842	287	12	nonprofit	nonprofit	ADJ
taxlaw-6842	287	13	’s	’s	PART
taxlaw-6842	287	14	tax	tax	NOUN
taxlaw-6842	287	15	-	-	PUNCT
taxlaw-6842	287	16	free	free	ADJ
taxlaw-6842	287	17	status	status	NOUN
taxlaw-6842	287	18	.	.	PUNCT
taxlaw-6842	288	1	instead	instead	ADV
taxlaw-6842	288	2	,	,	PUNCT
taxlaw-6842	288	3	a	a	DET
taxlaw-6842	288	4	bonus	bonus	NOUN
taxlaw-6842	288	5	must	must	AUX
taxlaw-6842	288	6	be	be	AUX
taxlaw-6842	288	7	based	base	VERB
taxlaw-6842	288	8	on	on	ADP
taxlaw-6842	288	9	other	other	ADJ
taxlaw-6842	288	10	benchmarks	benchmark	NOUN
taxlaw-6842	288	11	,	,	PUNCT
taxlaw-6842	288	12	such	such	ADJ
taxlaw-6842	288	13	as	as	ADP
taxlaw-6842	288	14	program	program	NOUN
taxlaw-6842	288	15	-	-	PUNCT
taxlaw-6842	288	16	related	relate	VERB
taxlaw-6842	288	17	targets	target	NOUN
taxlaw-6842	288	18	.	.	PUNCT
taxlaw-6842	289	1	yet	yet	CCONJ
taxlaw-6842	289	2	these	these	DET
taxlaw-6842	289	3	benchmarks	benchmark	NOUN
taxlaw-6842	289	4	can	can	AUX
taxlaw-6842	289	5	align	align	VERB
taxlaw-6842	289	6	incentives	incentive	NOUN
taxlaw-6842	289	7	only	only	ADV
taxlaw-6842	289	8	if	if	SCONJ
taxlaw-6842	289	9	they	they	PRON
taxlaw-6842	289	10	are	be	AUX
taxlaw-6842	289	11	reliable	reliable	ADJ
taxlaw-6842	289	12	measures	measure	NOUN
taxlaw-6842	289	13	of	of	ADP
taxlaw-6842	289	14	success	success	NOUN
taxlaw-6842	289	15	.	.	PUNCT
taxlaw-6842	290	1	as	as	ADP
taxlaw-6842	290	2	a	a	DET
taxlaw-6842	290	3	result	result	NOUN
taxlaw-6842	290	4	,	,	PUNCT
taxlaw-6842	290	5	challenges	challenge	NOUN
taxlaw-6842	290	6	in	in	ADP
taxlaw-6842	290	7	measuring	measure	VERB
taxlaw-6842	290	8	success	success	NOUN
taxlaw-6842	290	9	undercut	undercut	VERB
taxlaw-6842	290	10	the	the	DET
taxlaw-6842	290	11	effectiveness	effectiveness	NOUN
taxlaw-6842	290	12	of	of	ADP
taxlaw-6842	290	13	incentive	incentive	NOUN
taxlaw-6842	290	14	compensation	compensation	NOUN
taxlaw-6842	290	15	at	at	ADP
taxlaw-6842	290	16	nonprofits.43	nonprofits.43	PRON
taxlaw-6842	290	17	admittedly	admittedly	ADV
taxlaw-6842	290	18	,	,	PUNCT
taxlaw-6842	290	19	incentive	incentive	NOUN
taxlaw-6842	290	20	compensation	compensation	NOUN
taxlaw-6842	290	21	is	be	AUX
taxlaw-6842	290	22	less	less	ADV
taxlaw-6842	290	23	necessary	necessary	ADJ
taxlaw-6842	290	24	with	with	ADP
taxlaw-6842	290	25	employees	employee	NOUN
taxlaw-6842	290	26	who	who	PRON
taxlaw-6842	290	27	are	be	AUX
taxlaw-6842	290	28	committed	commit	VERB
taxlaw-6842	290	29	to	to	ADP
taxlaw-6842	290	30	the	the	DET
taxlaw-6842	290	31	mission	mission	NOUN
taxlaw-6842	290	32	.	.	PUNCT
taxlaw-6842	291	1	indeed	indeed	ADV
taxlaw-6842	291	2	,	,	PUNCT
taxlaw-6842	291	3	some	some	DET
taxlaw-6842	291	4	nonprofit	nonprofit	ADJ
taxlaw-6842	291	5	managers	manager	NOUN
taxlaw-6842	291	6	are	be	AUX
taxlaw-6842	291	7	so	so	ADV
taxlaw-6842	291	8	dedicated	dedicated	ADJ
taxlaw-6842	291	9	that	that	SCONJ
taxlaw-6842	291	10	they	they	PRON
taxlaw-6842	291	11	forgo	forgo	VERB
taxlaw-6842	291	12	more	more	ADJ
taxlaw-6842	291	13	lucrative	lucrative	ADJ
taxlaw-6842	291	14	jobs	job	NOUN
taxlaw-6842	291	15	at	at	ADP
taxlaw-6842	291	16	for	for	ADP
taxlaw-6842	291	17	-	-	PUNCT
taxlaw-6842	291	18	profit	profit	NOUN
taxlaw-6842	291	19	firms	firm	NOUN
taxlaw-6842	291	20	.	.	PUNCT
taxlaw-6842	292	1	self	self	NOUN
taxlaw-6842	292	2	-	-	PUNCT
taxlaw-6842	292	3	motivated	motivate	VERB
taxlaw-6842	292	4	employees	employee	NOUN
taxlaw-6842	292	5	arguably	arguably	ADV
taxlaw-6842	292	6	need	need	VERB
taxlaw-6842	292	7	less	less	ADJ
taxlaw-6842	292	8	monitoring	monitoring	NOUN
taxlaw-6842	292	9	;	;	PUNCT
taxlaw-6842	292	10	even	even	ADV
taxlaw-6842	292	11	when	when	SCONJ
taxlaw-6842	292	12	they	they	PRON
taxlaw-6842	292	13	have	have	VERB
taxlaw-6842	292	14	latitude	latitude	NOUN
taxlaw-6842	292	15	to	to	PART
taxlaw-6842	292	16	pursue	pursue	VERB
taxlaw-6842	292	17	their	their	PRON
taxlaw-6842	292	18	self	self	NOUN
taxlaw-6842	292	19	-	-	PUNCT
taxlaw-6842	292	20	interest	interest	NOUN
taxlaw-6842	292	21	,	,	PUNCT
taxlaw-6842	292	22	they	they	PRON
taxlaw-6842	292	23	might	might	AUX
taxlaw-6842	292	24	still	still	ADV
taxlaw-6842	292	25	prioritize	prioritize	VERB
taxlaw-6842	292	26	the	the	DET
taxlaw-6842	292	27	mission.44	mission.44	NOUN
taxlaw-6842	292	28	yet	yet	CCONJ
taxlaw-6842	292	29	unfortunately	unfortunately	ADV
taxlaw-6842	292	30	,	,	PUNCT
taxlaw-6842	292	31	this	this	DET
taxlaw-6842	292	32	commendable	commendable	ADJ
taxlaw-6842	292	33	impulse	impulse	NOUN
taxlaw-6842	292	34	is	be	AUX
taxlaw-6842	292	35	not	not	PART
taxlaw-6842	292	36	universal	universal	ADJ
taxlaw-6842	292	37	.	.	PUNCT
taxlaw-6842	293	1	as	as	ADP
taxlaw-6842	293	2	a	a	DET
taxlaw-6842	293	3	counter	counter	ADJ
taxlaw-6842	293	4	example	example	NOUN
taxlaw-6842	293	5	,	,	PUNCT
taxlaw-6842	293	6	some	some	DET
taxlaw-6842	293	7	employees	employee	NOUN
taxlaw-6842	293	8	could	could	AUX
taxlaw-6842	293	9	become	become	VERB
taxlaw-6842	293	10	embittered	embittered	ADJ
taxlaw-6842	293	11	about	about	ADP
taxlaw-6842	293	12	lucrative	lucrative	ADJ
taxlaw-6842	293	13	paths	path	NOUN
taxlaw-6842	293	14	not	not	PART
taxlaw-6842	293	15	taken	take	VERB
taxlaw-6842	293	16	,	,	PUNCT
taxlaw-6842	293	17	rendering	render	VERB
taxlaw-6842	293	18	them	they	PRON
taxlaw-6842	293	19	all	all	DET
taxlaw-6842	293	20	the	the	PRON
taxlaw-6842	293	21	more	more	ADV
taxlaw-6842	293	22	motivated	motivated	ADJ
taxlaw-6842	293	23	to	to	PART
taxlaw-6842	293	24	take	take	VERB
taxlaw-6842	293	25	advantage	advantage	NOUN
taxlaw-6842	293	26	.	.	PUNCT
taxlaw-6842	294	1	agency	agency	NOUN
taxlaw-6842	294	2	costs	cost	NOUN
taxlaw-6842	294	3	surely	surely	ADV
taxlaw-6842	294	4	are	be	AUX
taxlaw-6842	294	5	a	a	DET
taxlaw-6842	294	6	problem	problem	NOUN
taxlaw-6842	294	7	with	with	ADP
taxlaw-6842	294	8	at	at	ADP
taxlaw-6842	294	9	least	least	ADJ
taxlaw-6842	294	10	some	some	PRON
taxlaw-6842	294	11	nonprofit	nonprofit	ADJ
taxlaw-6842	294	12	employees	employee	NOUN
taxlaw-6842	294	13	,	,	PUNCT
taxlaw-6842	294	14	and	and	CCONJ
taxlaw-6842	294	15	monitoring	monitor	VERB
taxlaw-6842	294	16	them	they	PRON
taxlaw-6842	294	17	is	be	AUX
taxlaw-6842	294	18	harder	hard	ADJ
taxlaw-6842	294	19	because	because	SCONJ
taxlaw-6842	294	20	of	of	ADP
taxlaw-6842	294	21	difficulties	difficulty	NOUN
taxlaw-6842	294	22	in	in	ADP
taxlaw-6842	294	23	measuring	measure	VERB
taxlaw-6842	294	24	success	success	NOUN
taxlaw-6842	294	25	.	.	PUNCT
taxlaw-6842	295	1	41	41	NUM
taxlaw-6842	295	2	cf	cf	NOUN
taxlaw-6842	295	3	.	.	PUNCT
taxlaw-6842	296	1	young	young	ADJ
taxlaw-6842	296	2	,	,	PUNCT
taxlaw-6842	296	3	supra	supra	ADJ
taxlaw-6842	296	4	note	note	NOUN
taxlaw-6842	296	5	7	7	NUM
taxlaw-6842	296	6	,	,	PUNCT
taxlaw-6842	296	7	at	at	ADP
taxlaw-6842	296	8	118	118	NUM
taxlaw-6842	296	9	(	(	PUNCT
taxlaw-6842	296	10	“	"	PUNCT
taxlaw-6842	296	11	nonprofit	nonprofit	ADJ
taxlaw-6842	296	12	ventures	venture	NOUN
taxlaw-6842	296	13	often	often	ADV
taxlaw-6842	296	14	operate	operate	VERB
taxlaw-6842	296	15	under	under	ADP
taxlaw-6842	296	16	vague	vague	ADJ
taxlaw-6842	296	17	performance	performance	NOUN
taxlaw-6842	296	18	criteria	criterion	NOUN
taxlaw-6842	296	19	and	and	CCONJ
taxlaw-6842	296	20	loose	loose	ADJ
taxlaw-6842	296	21	control	control	NOUN
taxlaw-6842	296	22	”	"	PUNCT
taxlaw-6842	296	23	that	that	SCONJ
taxlaw-6842	296	24	“	"	PUNCT
taxlaw-6842	296	25	leave	leave	VERB
taxlaw-6842	296	26	substantial	substantial	ADJ
taxlaw-6842	296	27	room	room	NOUN
taxlaw-6842	296	28	for	for	ADP
taxlaw-6842	296	29	discretionary	discretionary	ADJ
taxlaw-6842	296	30	behavior	behavior	NOUN
taxlaw-6842	296	31	.	.	PUNCT
taxlaw-6842	296	32	.	.	PUNCT
taxlaw-6842	296	33	.	.	PUNCT
taxlaw-6842	297	1	to	to	PART
taxlaw-6842	297	2	indulge	indulge	VERB
taxlaw-6842	297	3	in	in	ADP
taxlaw-6842	297	4	self	self	NOUN
taxlaw-6842	297	5	-	-	PUNCT
taxlaw-6842	297	6	defined	define	VERB
taxlaw-6842	297	7	motives	motive	NOUN
taxlaw-6842	297	8	and	and	CCONJ
taxlaw-6842	297	9	goals	goal	NOUN
taxlaw-6842	297	10	”	"	PUNCT
taxlaw-6842	297	11	)	)	PUNCT
taxlaw-6842	297	12	.	.	PUNCT
taxlaw-6842	298	1	young	young	PROPN
taxlaw-6842	298	2	does	do	AUX
taxlaw-6842	298	3	not	not	PART
taxlaw-6842	298	4	focus	focus	VERB
taxlaw-6842	298	5	on	on	ADP
taxlaw-6842	298	6	the	the	DET
taxlaw-6842	298	7	risk	risk	NOUN
taxlaw-6842	298	8	of	of	ADP
taxlaw-6842	298	9	abusing	abuse	VERB
taxlaw-6842	298	10	this	this	DET
taxlaw-6842	298	11	autonomy	autonomy	NOUN
taxlaw-6842	298	12	,	,	PUNCT
taxlaw-6842	298	13	calling	call	VERB
taxlaw-6842	298	14	managers	manager	NOUN
taxlaw-6842	298	15	’	’	PART
taxlaw-6842	298	16	goals	goal	NOUN
taxlaw-6842	298	17	“	"	PUNCT
taxlaw-6842	298	18	self	self	NOUN
taxlaw-6842	298	19	-	-	PUNCT
taxlaw-6842	298	20	defined	define	VERB
taxlaw-6842	298	21	,	,	PUNCT
taxlaw-6842	298	22	”	"	PUNCT
taxlaw-6842	298	23	not	not	PART
taxlaw-6842	298	24	“	"	PUNCT
taxlaw-6842	298	25	selfinterested	selfintereste	VERB
taxlaw-6842	298	26	.	.	PUNCT
taxlaw-6842	298	27	”	"	PUNCT
taxlaw-6842	299	1	42	42	NUM
taxlaw-6842	299	2	of	of	ADP
taxlaw-6842	299	3	course	course	NOUN
taxlaw-6842	299	4	,	,	PUNCT
taxlaw-6842	299	5	some	some	DET
taxlaw-6842	299	6	self	self	NOUN
taxlaw-6842	299	7	-	-	PUNCT
taxlaw-6842	299	8	interested	interest	VERB
taxlaw-6842	299	9	practices	practice	NOUN
taxlaw-6842	299	10	are	be	AUX
taxlaw-6842	299	11	not	not	PART
taxlaw-6842	299	12	harder	hard	ADJ
taxlaw-6842	299	13	to	to	PART
taxlaw-6842	299	14	monitor	monitor	VERB
taxlaw-6842	299	15	at	at	ADP
taxlaw-6842	299	16	nonprofits	nonprofit	NOUN
taxlaw-6842	299	17	(	(	PUNCT
taxlaw-6842	299	18	e.g.	e.g.	ADJ
taxlaw-6842	299	19	,	,	PUNCT
taxlaw-6842	299	20	embezzlement	embezzlement	NOUN
taxlaw-6842	299	21	and	and	CCONJ
taxlaw-6842	299	22	selfdealing	selfdealing	NOUN
taxlaw-6842	299	23	)	)	PUNCT
taxlaw-6842	299	24	and	and	CCONJ
taxlaw-6842	299	25	require	require	VERB
taxlaw-6842	299	26	the	the	DET
taxlaw-6842	299	27	same	same	ADJ
taxlaw-6842	299	28	responses	response	NOUN
taxlaw-6842	299	29	(	(	PUNCT
taxlaw-6842	299	30	e.g.	e.g.	ADV
taxlaw-6842	299	31	,	,	PUNCT
taxlaw-6842	299	32	internal	internal	ADJ
taxlaw-6842	299	33	controls	control	NOUN
taxlaw-6842	299	34	and	and	CCONJ
taxlaw-6842	299	35	conflict	conflict	NOUN
taxlaw-6842	299	36	-	-	PUNCT
taxlaw-6842	299	37	of	of	ADP
taxlaw-6842	299	38	-	-	PUNCT
taxlaw-6842	299	39	interest	interest	NOUN
taxlaw-6842	299	40	policies	policy	NOUN
taxlaw-6842	299	41	)	)	PUNCT
taxlaw-6842	299	42	.	.	PUNCT
taxlaw-6842	300	1	43	43	NUM
taxlaw-6842	300	2	see	see	VERB
taxlaw-6842	300	3	kumar	kumar	PROPN
taxlaw-6842	300	4	,	,	PUNCT
taxlaw-6842	300	5	supra	supra	PROPN
taxlaw-6842	300	6	note	note	NOUN
taxlaw-6842	300	7	9	9	NUM
taxlaw-6842	300	8	,	,	PUNCT
taxlaw-6842	300	9	at	at	ADP
taxlaw-6842	300	10	40	40	NUM
taxlaw-6842	300	11	(	(	PUNCT
taxlaw-6842	300	12	“	"	PUNCT
taxlaw-6842	300	13	good	good	ADJ
taxlaw-6842	300	14	evidence	evidence	NOUN
taxlaw-6842	300	15	is	be	AUX
taxlaw-6842	300	16	hard	hard	ADJ
taxlaw-6842	300	17	to	to	PART
taxlaw-6842	300	18	find	find	VERB
taxlaw-6842	300	19	”	"	PUNCT
taxlaw-6842	300	20	)	)	PUNCT
taxlaw-6842	300	21	.	.	PUNCT
taxlaw-6842	301	1	44	44	NUM
taxlaw-6842	301	2	hansmann	hansmann	NOUN
taxlaw-6842	301	3	,	,	PUNCT
taxlaw-6842	301	4	nonprofit	nonprofit	ADJ
taxlaw-6842	301	5	enterprise	enterprise	NOUN
taxlaw-6842	301	6	,	,	PUNCT
taxlaw-6842	301	7	supra	supra	PROPN
taxlaw-6842	301	8	note	note	NOUN
taxlaw-6842	301	9	7	7	NUM
taxlaw-6842	301	10	,	,	PUNCT
taxlaw-6842	301	11	at	at	ADP
taxlaw-6842	301	12	876	876	NUM
taxlaw-6842	301	13	(	(	PUNCT
taxlaw-6842	301	14	“	"	PUNCT
taxlaw-6842	301	15	the	the	DET
taxlaw-6842	301	16	nondistribution	nondistribution	NOUN
taxlaw-6842	301	17	constraint	constraint	NOUN
taxlaw-6842	301	18	.	.	PUNCT
taxlaw-6842	301	19	.	.	PUNCT
taxlaw-6842	301	20	.	.	PUNCT
taxlaw-6842	302	1	screen[s	screen[	NOUN
taxlaw-6842	302	2	]	]	PUNCT
taxlaw-6842	302	3	selectively	selectively	ADV
taxlaw-6842	302	4	for	for	ADP
taxlaw-6842	302	5	.	.	PUNCT
taxlaw-6842	302	6	.	.	PUNCT
taxlaw-6842	302	7	.	.	PUNCT
taxlaw-6842	303	1	employees	employee	NOUN
taxlaw-6842	303	2	who	who	PRON
taxlaw-6842	303	3	are	be	AUX
taxlaw-6842	303	4	more	more	ADV
taxlaw-6842	303	5	interested	interested	ADJ
taxlaw-6842	303	6	in	in	ADP
taxlaw-6842	303	7	providing	provide	VERB
taxlaw-6842	303	8	high	high	ADJ
taxlaw-6842	303	9	-	-	PUNCT
taxlaw-6842	303	10	quality	quality	NOUN
taxlaw-6842	303	11	service	service	NOUN
taxlaw-6842	303	12	and	and	CCONJ
taxlaw-6842	303	13	less	less	ADV
taxlaw-6842	303	14	interested	interested	ADJ
taxlaw-6842	303	15	in	in	ADP
taxlaw-6842	303	16	financial	financial	ADJ
taxlaw-6842	303	17	rewards	reward	NOUN
taxlaw-6842	303	18	”	"	PUNCT
taxlaw-6842	303	19	)	)	PUNCT
taxlaw-6842	303	20	.	.	PUNCT
taxlaw-6842	304	1	2020	2020	NUM
taxlaw-6842	304	2	]	]	PUNCT
taxlaw-6842	305	1	enhancing	enhance	VERB
taxlaw-6842	305	2	efficiency	efficiency	NOUN
taxlaw-6842	305	3	at	at	ADP
taxlaw-6842	305	4	nonprofits	nonprofit	NOUN
taxlaw-6842	305	5	with	with	ADP
taxlaw-6842	305	6	analysis	analysis	NOUN
taxlaw-6842	305	7	and	and	CCONJ
taxlaw-6842	305	8	disclosure	disclosure	NOUN
taxlaw-6842	305	9	89	89	NUM
taxlaw-6842	305	10	2	2	NUM
taxlaw-6842	305	11	.	.	PUNCT
taxlaw-6842	305	12	incompetence	incompetence	NOUN
taxlaw-6842	305	13	even	even	ADV
taxlaw-6842	305	14	when	when	SCONJ
taxlaw-6842	305	15	managers	manager	NOUN
taxlaw-6842	305	16	and	and	CCONJ
taxlaw-6842	305	17	board	board	NOUN
taxlaw-6842	305	18	members	member	NOUN
taxlaw-6842	305	19	want	want	VERB
taxlaw-6842	305	20	to	to	PART
taxlaw-6842	305	21	put	put	VERB
taxlaw-6842	305	22	the	the	DET
taxlaw-6842	305	23	organization	organization	NOUN
taxlaw-6842	305	24	’s	’s	PART
taxlaw-6842	305	25	interests	interest	NOUN
taxlaw-6842	305	26	first	first	ADV
taxlaw-6842	305	27	,	,	PUNCT
taxlaw-6842	305	28	they	they	PRON
taxlaw-6842	305	29	do	do	VERB
taxlaw-6842	305	30	so	so	ADV
taxlaw-6842	305	31	ineffectively	ineffectively	ADV
taxlaw-6842	305	32	if	if	SCONJ
taxlaw-6842	305	33	they	they	PRON
taxlaw-6842	305	34	have	have	VERB
taxlaw-6842	305	35	poor	poor	ADJ
taxlaw-6842	305	36	judgment	judgment	NOUN
taxlaw-6842	305	37	,	,	PUNCT
taxlaw-6842	305	38	weak	weak	ADJ
taxlaw-6842	305	39	analytical	analytical	ADJ
taxlaw-6842	305	40	abilities	ability	NOUN
taxlaw-6842	305	41	,	,	PUNCT
taxlaw-6842	305	42	flawed	flaw	VERB
taxlaw-6842	305	43	interpersonal	interpersonal	ADJ
taxlaw-6842	305	44	skills	skill	NOUN
taxlaw-6842	305	45	,	,	PUNCT
taxlaw-6842	305	46	low	low	ADJ
taxlaw-6842	305	47	energy	energy	NOUN
taxlaw-6842	305	48	levels	level	NOUN
taxlaw-6842	305	49	,	,	PUNCT
taxlaw-6842	305	50	or	or	CCONJ
taxlaw-6842	305	51	other	other	ADJ
taxlaw-6842	305	52	deficiencies	deficiency	NOUN
taxlaw-6842	305	53	.	.	PUNCT
taxlaw-6842	306	1	nonprofits	nonprofit	NOUN
taxlaw-6842	306	2	are	be	AUX
taxlaw-6842	306	3	no	no	ADV
taxlaw-6842	306	4	different	different	ADJ
taxlaw-6842	306	5	from	from	ADP
taxlaw-6842	306	6	forprofit	forprofit	ADJ
taxlaw-6842	306	7	firms	firm	NOUN
taxlaw-6842	306	8	in	in	ADP
taxlaw-6842	306	9	rooting	root	VERB
taxlaw-6842	306	10	out	out	ADP
taxlaw-6842	306	11	incompetence	incompetence	NOUN
taxlaw-6842	306	12	that	that	PRON
taxlaw-6842	306	13	is	be	AUX
taxlaw-6842	306	14	easy	easy	ADJ
taxlaw-6842	306	15	to	to	PART
taxlaw-6842	306	16	observe	observe	VERB
taxlaw-6842	306	17	,	,	PUNCT
taxlaw-6842	306	18	such	such	ADJ
taxlaw-6842	306	19	as	as	ADP
taxlaw-6842	306	20	missed	miss	VERB
taxlaw-6842	306	21	deadlines	deadline	NOUN
taxlaw-6842	306	22	,	,	PUNCT
taxlaw-6842	306	23	perennial	perennial	ADJ
taxlaw-6842	306	24	tardiness	tardiness	NOUN
taxlaw-6842	306	25	,	,	PUNCT
taxlaw-6842	306	26	rudeness	rudeness	NOUN
taxlaw-6842	306	27	,	,	PUNCT
taxlaw-6842	306	28	and	and	CCONJ
taxlaw-6842	306	29	personal	personal	ADJ
taxlaw-6842	306	30	calls	call	NOUN
taxlaw-6842	306	31	at	at	ADP
taxlaw-6842	306	32	work	work	NOUN
taxlaw-6842	306	33	.	.	PUNCT
taxlaw-6842	307	1	yet	yet	ADV
taxlaw-6842	307	2	nonprofits	nonprofit	NOUN
taxlaw-6842	307	3	face	face	VERB
taxlaw-6842	307	4	greater	great	ADJ
taxlaw-6842	307	5	challenges	challenge	NOUN
taxlaw-6842	307	6	in	in	ADP
taxlaw-6842	307	7	evaluating	evaluate	VERB
taxlaw-6842	307	8	employees	employee	NOUN
taxlaw-6842	307	9	in	in	ADP
taxlaw-6842	307	10	a	a	DET
taxlaw-6842	307	11	deeper	deep	ADJ
taxlaw-6842	307	12	way	way	NOUN
taxlaw-6842	307	13	.	.	PUNCT
taxlaw-6842	308	1	after	after	ADV
taxlaw-6842	308	2	all	all	ADV
taxlaw-6842	308	3	,	,	PUNCT
taxlaw-6842	308	4	for	for	ADP
taxlaw-6842	308	5	-	-	PUNCT
taxlaw-6842	308	6	profit	profit	NOUN
taxlaw-6842	308	7	firms	firm	NOUN
taxlaw-6842	308	8	can	can	AUX
taxlaw-6842	308	9	evaluate	evaluate	VERB
taxlaw-6842	308	10	most	most	ADJ
taxlaw-6842	308	11	managers	manager	NOUN
taxlaw-6842	308	12	based	base	VERB
taxlaw-6842	308	13	on	on	ADP
taxlaw-6842	308	14	the	the	DET
taxlaw-6842	308	15	profits	profit	NOUN
taxlaw-6842	308	16	they	they	PRON
taxlaw-6842	308	17	generate	generate	VERB
taxlaw-6842	308	18	.	.	PUNCT
taxlaw-6842	309	1	admittedly	admittedly	ADV
taxlaw-6842	309	2	,	,	PUNCT
taxlaw-6842	309	3	this	this	DET
taxlaw-6842	309	4	calculation	calculation	NOUN
taxlaw-6842	309	5	can	can	AUX
taxlaw-6842	309	6	be	be	AUX
taxlaw-6842	309	7	challenging	challenge	VERB
taxlaw-6842	309	8	,	,	PUNCT
taxlaw-6842	309	9	since	since	SCONJ
taxlaw-6842	309	10	causation	causation	NOUN
taxlaw-6842	309	11	is	be	AUX
taxlaw-6842	309	12	sometimes	sometimes	ADV
taxlaw-6842	309	13	unclear	unclear	ADJ
taxlaw-6842	309	14	.	.	PUNCT
taxlaw-6842	310	1	market	market	NOUN
taxlaw-6842	310	2	conditions	condition	NOUN
taxlaw-6842	310	3	beyond	beyond	ADP
taxlaw-6842	310	4	a	a	DET
taxlaw-6842	310	5	manager	manager	NOUN
taxlaw-6842	310	6	’s	’s	PART
taxlaw-6842	310	7	control	control	NOUN
taxlaw-6842	310	8	may	may	AUX
taxlaw-6842	310	9	inflate	inflate	VERB
taxlaw-6842	310	10	or	or	CCONJ
taxlaw-6842	310	11	erode	erode	VERB
taxlaw-6842	310	12	profitability	profitability	NOUN
taxlaw-6842	310	13	,	,	PUNCT
taxlaw-6842	310	14	and	and	CCONJ
taxlaw-6842	310	15	the	the	DET
taxlaw-6842	310	16	relative	relative	ADJ
taxlaw-6842	310	17	contribution	contribution	NOUN
taxlaw-6842	310	18	of	of	ADP
taxlaw-6842	310	19	different	different	ADJ
taxlaw-6842	310	20	managers	manager	NOUN
taxlaw-6842	310	21	can	can	AUX
taxlaw-6842	310	22	be	be	AUX
taxlaw-6842	310	23	debated	debate	VERB
taxlaw-6842	310	24	.	.	PUNCT
taxlaw-6842	311	1	but	but	CCONJ
taxlaw-6842	311	2	these	these	DET
taxlaw-6842	311	3	challenges	challenge	NOUN
taxlaw-6842	311	4	arise	arise	VERB
taxlaw-6842	311	5	equally	equally	ADV
taxlaw-6842	311	6	at	at	ADP
taxlaw-6842	311	7	nonprofits	nonprofit	NOUN
taxlaw-6842	311	8	,	,	PUNCT
taxlaw-6842	311	9	along	along	ADP
taxlaw-6842	311	10	with	with	ADP
taxlaw-6842	311	11	a	a	DET
taxlaw-6842	311	12	more	more	ADV
taxlaw-6842	311	13	fundamental	fundamental	ADJ
taxlaw-6842	311	14	one	one	NUM
taxlaw-6842	311	15	,	,	PUNCT
taxlaw-6842	311	16	which	which	PRON
taxlaw-6842	311	17	is	be	AUX
taxlaw-6842	311	18	unique	unique	ADJ
taxlaw-6842	311	19	to	to	ADP
taxlaw-6842	311	20	charities	charity	NOUN
taxlaw-6842	311	21	:	:	PUNCT
taxlaw-6842	311	22	since	since	SCONJ
taxlaw-6842	311	23	the	the	DET
taxlaw-6842	311	24	organization	organization	NOUN
taxlaw-6842	311	25	’s	’s	PART
taxlaw-6842	311	26	success	success	NOUN
taxlaw-6842	311	27	is	be	AUX
taxlaw-6842	311	28	hard	hard	ADJ
taxlaw-6842	311	29	to	to	PART
taxlaw-6842	311	30	measure	measure	VERB
taxlaw-6842	311	31	,	,	PUNCT
taxlaw-6842	311	32	an	an	DET
taxlaw-6842	311	33	individual	individual	NOUN
taxlaw-6842	311	34	’s	’s	PART
taxlaw-6842	311	35	contribution	contribution	NOUN
taxlaw-6842	311	36	to	to	ADP
taxlaw-6842	311	37	that	that	DET
taxlaw-6842	311	38	success	success	NOUN
taxlaw-6842	311	39	is	be	AUX
taxlaw-6842	311	40	all	all	DET
taxlaw-6842	311	41	the	the	PRON
taxlaw-6842	311	42	more	more	ADV
taxlaw-6842	311	43	difficult	difficult	ADJ
taxlaw-6842	311	44	to	to	PART
taxlaw-6842	311	45	assess	assess	VERB
taxlaw-6842	311	46	.	.	PUNCT
taxlaw-6842	312	1	notably	notably	ADV
taxlaw-6842	312	2	,	,	PUNCT
taxlaw-6842	312	3	while	while	SCONJ
taxlaw-6842	312	4	a	a	DET
taxlaw-6842	312	5	manager	manager	NOUN
taxlaw-6842	312	6	or	or	CCONJ
taxlaw-6842	312	7	board	board	NOUN
taxlaw-6842	312	8	member	member	NOUN
taxlaw-6842	312	9	’s	’s	PART
taxlaw-6842	312	10	commitment	commitment	NOUN
taxlaw-6842	312	11	to	to	ADP
taxlaw-6842	312	12	the	the	DET
taxlaw-6842	312	13	cause	cause	NOUN
taxlaw-6842	312	14	can	can	AUX
taxlaw-6842	312	15	prevent	prevent	VERB
taxlaw-6842	312	16	her	she	PRON
taxlaw-6842	312	17	from	from	ADP
taxlaw-6842	312	18	making	make	VERB
taxlaw-6842	312	19	self	self	NOUN
taxlaw-6842	312	20	-	-	PUNCT
taxlaw-6842	312	21	interested	interested	ADJ
taxlaw-6842	312	22	choices	choice	NOUN
taxlaw-6842	312	23	,	,	PUNCT
taxlaw-6842	312	24	she	she	PRON
taxlaw-6842	312	25	can	can	AUX
taxlaw-6842	312	26	still	still	ADV
taxlaw-6842	312	27	make	make	VERB
taxlaw-6842	312	28	unwise	unwise	ADJ
taxlaw-6842	312	29	ones	one	NOUN
taxlaw-6842	312	30	.	.	PUNCT
taxlaw-6842	313	1	even	even	ADV
taxlaw-6842	313	2	idealists	idealist	NOUN
taxlaw-6842	313	3	can	can	AUX
taxlaw-6842	313	4	be	be	AUX
taxlaw-6842	313	5	inept	inept	ADJ
taxlaw-6842	313	6	.	.	PUNCT
taxlaw-6842	314	1	in	in	ADP
taxlaw-6842	314	2	the	the	DET
taxlaw-6842	314	3	above	above	ADJ
taxlaw-6842	314	4	example	example	NOUN
taxlaw-6842	314	5	,	,	PUNCT
taxlaw-6842	314	6	when	when	SCONJ
taxlaw-6842	314	7	managers	manager	NOUN
taxlaw-6842	314	8	and	and	CCONJ
taxlaw-6842	314	9	board	board	NOUN
taxlaw-6842	314	10	members	member	NOUN
taxlaw-6842	314	11	must	must	AUX
taxlaw-6842	314	12	shut	shut	VERB
taxlaw-6842	314	13	down	down	ADP
taxlaw-6842	314	14	one	one	NUM
taxlaw-6842	314	15	of	of	ADP
taxlaw-6842	314	16	two	two	NUM
taxlaw-6842	314	17	lines	line	NOUN
taxlaw-6842	314	18	of	of	ADP
taxlaw-6842	314	19	business	business	NOUN
taxlaw-6842	314	20	,	,	PUNCT
taxlaw-6842	314	21	they	they	PRON
taxlaw-6842	314	22	may	may	AUX
taxlaw-6842	314	23	choose	choose	VERB
taxlaw-6842	314	24	the	the	DET
taxlaw-6842	314	25	wrong	wrong	ADJ
taxlaw-6842	314	26	one	one	NOUN
taxlaw-6842	314	27	—	—	PUNCT
taxlaw-6842	314	28	not	not	PART
taxlaw-6842	314	29	because	because	SCONJ
taxlaw-6842	314	30	they	they	PRON
taxlaw-6842	314	31	are	be	AUX
taxlaw-6842	314	32	angling	angle	VERB
taxlaw-6842	314	33	for	for	ADP
taxlaw-6842	314	34	the	the	DET
taxlaw-6842	314	35	easier	easy	ADJ
taxlaw-6842	314	36	path	path	NOUN
taxlaw-6842	314	37	—	—	PUNCT
taxlaw-6842	314	38	but	but	CCONJ
taxlaw-6842	314	39	because	because	SCONJ
taxlaw-6842	314	40	they	they	PRON
taxlaw-6842	314	41	misjudge	misjudge	VERB
taxlaw-6842	314	42	which	which	PRON
taxlaw-6842	314	43	offers	offer	VERB
taxlaw-6842	314	44	a	a	DET
taxlaw-6842	314	45	better	well	ADJ
taxlaw-6842	314	46	social	social	ADJ
taxlaw-6842	314	47	return	return	NOUN
taxlaw-6842	314	48	.	.	PUNCT
taxlaw-6842	315	1	unfortunately	unfortunately	ADV
taxlaw-6842	315	2	,	,	PUNCT
taxlaw-6842	315	3	intense	intense	ADJ
taxlaw-6842	315	4	philosophical	philosophical	ADJ
taxlaw-6842	315	5	commitments	commitment	NOUN
taxlaw-6842	315	6	can	can	AUX
taxlaw-6842	315	7	breed	breed	VERB
taxlaw-6842	315	8	overconfidence	overconfidence	NOUN
taxlaw-6842	315	9	,	,	PUNCT
taxlaw-6842	315	10	inducing	induce	VERB
taxlaw-6842	315	11	some	some	DET
taxlaw-6842	315	12	nonprofit	nonprofit	ADJ
taxlaw-6842	315	13	managers	manager	NOUN
taxlaw-6842	315	14	to	to	PART
taxlaw-6842	315	15	resist	resist	VERB
taxlaw-6842	315	16	empirical	empirical	ADJ
taxlaw-6842	315	17	evaluations	evaluation	NOUN
taxlaw-6842	315	18	of	of	ADP
taxlaw-6842	315	19	their	their	PRON
taxlaw-6842	315	20	work	work	NOUN
taxlaw-6842	315	21	,	,	PUNCT
taxlaw-6842	315	22	as	as	ADV
taxlaw-6842	315	23	well	well	ADV
taxlaw-6842	315	24	as	as	ADP
taxlaw-6842	315	25	changes	change	NOUN
taxlaw-6842	315	26	in	in	ADP
taxlaw-6842	315	27	priorities	priority	NOUN
taxlaw-6842	315	28	and	and	CCONJ
taxlaw-6842	315	29	programs.45	programs.45	VERB
taxlaw-6842	315	30	clear	clear	ADJ
taxlaw-6842	315	31	and	and	CCONJ
taxlaw-6842	315	32	measurable	measurable	ADJ
taxlaw-6842	315	33	goals	goal	NOUN
taxlaw-6842	315	34	are	be	AUX
taxlaw-6842	315	35	needed	need	VERB
taxlaw-6842	315	36	not	not	PART
taxlaw-6842	315	37	only	only	ADV
taxlaw-6842	315	38	to	to	PART
taxlaw-6842	315	39	monitor	monitor	VERB
taxlaw-6842	315	40	employees	employee	NOUN
taxlaw-6842	315	41	,	,	PUNCT
taxlaw-6842	315	42	but	but	CCONJ
taxlaw-6842	315	43	also	also	ADV
taxlaw-6842	315	44	to	to	PART
taxlaw-6842	315	45	motivate	motivate	VERB
taxlaw-6842	315	46	them	they	PRON
taxlaw-6842	315	47	.	.	PUNCT
taxlaw-6842	316	1	“	"	PUNCT
taxlaw-6842	316	2	when	when	SCONJ
taxlaw-6842	316	3	people	people	NOUN
taxlaw-6842	316	4	have	have	VERB
taxlaw-6842	316	5	conflicting	conflict	VERB
taxlaw-6842	316	6	priorities	priority	NOUN
taxlaw-6842	316	7	or	or	CCONJ
taxlaw-6842	316	8	unclear	unclear	ADJ
taxlaw-6842	316	9	,	,	PUNCT
taxlaw-6842	316	10	meaningless	meaningless	ADJ
taxlaw-6842	316	11	,	,	PUNCT
taxlaw-6842	316	12	or	or	CCONJ
taxlaw-6842	316	13	arbitrarily	arbitrarily	ADV
taxlaw-6842	316	14	shifting	shift	VERB
taxlaw-6842	316	15	goals	goal	NOUN
taxlaw-6842	316	16	,	,	PUNCT
taxlaw-6842	316	17	”	"	PUNCT
taxlaw-6842	316	18	a	a	DET
taxlaw-6842	316	19	prominent	prominent	ADJ
taxlaw-6842	316	20	venture	venture	NOUN
taxlaw-6842	316	21	capitalist	capitalist	NOUN
taxlaw-6842	316	22	has	have	AUX
taxlaw-6842	316	23	observed	observe	VERB
taxlaw-6842	316	24	,	,	PUNCT
taxlaw-6842	316	25	“	"	PUNCT
taxlaw-6842	316	26	they	they	PRON
taxlaw-6842	316	27	become	become	VERB
taxlaw-6842	316	28	frustrated	frustrated	ADJ
taxlaw-6842	316	29	,	,	PUNCT
taxlaw-6842	316	30	cynical	cynical	ADJ
taxlaw-6842	316	31	,	,	PUNCT
taxlaw-6842	316	32	and	and	CCONJ
taxlaw-6842	316	33	demotivated	demotivated	ADJ
taxlaw-6842	316	34	.	.	PUNCT
taxlaw-6842	317	1	”46	”46	VERB
taxlaw-6842	317	2	again	again	ADV
taxlaw-6842	317	3	,	,	PUNCT
taxlaw-6842	317	4	nonprofits	nonprofit	NOUN
taxlaw-6842	317	5	need	need	VERB
taxlaw-6842	317	6	to	to	PART
taxlaw-6842	317	7	work	work	VERB
taxlaw-6842	317	8	harder	hard	ADV
taxlaw-6842	317	9	to	to	PART
taxlaw-6842	317	10	articulate	articulate	VERB
taxlaw-6842	317	11	and	and	CCONJ
taxlaw-6842	317	12	track	track	VERB
taxlaw-6842	317	13	these	these	DET
taxlaw-6842	317	14	goals	goal	NOUN
taxlaw-6842	317	15	.	.	PUNCT
taxlaw-6842	318	1	3	3	X
taxlaw-6842	318	2	.	.	X
taxlaw-6842	318	3	conflict	conflict	VERB
taxlaw-6842	318	4	another	another	DET
taxlaw-6842	318	5	challenge	challenge	NOUN
taxlaw-6842	318	6	at	at	ADP
taxlaw-6842	318	7	both	both	CCONJ
taxlaw-6842	318	8	for	for	ADP
taxlaw-6842	318	9	-	-	PUNCT
taxlaw-6842	318	10	profit	profit	NOUN
taxlaw-6842	318	11	and	and	CCONJ
taxlaw-6842	318	12	nonprofit	nonprofit	ADJ
taxlaw-6842	318	13	firms	firm	NOUN
taxlaw-6842	318	14	is	be	AUX
taxlaw-6842	318	15	conflict	conflict	NOUN
taxlaw-6842	318	16	.	.	PUNCT
taxlaw-6842	319	1	at	at	ADP
taxlaw-6842	319	2	well	well	ADV
taxlaw-6842	319	3	-	-	PUNCT
taxlaw-6842	319	4	run	run	VERB
taxlaw-6842	319	5	organizations	organization	NOUN
taxlaw-6842	319	6	,	,	PUNCT
taxlaw-6842	319	7	key	key	ADJ
taxlaw-6842	319	8	stakeholders	stakeholder	NOUN
taxlaw-6842	319	9	resolve	resolve	VERB
taxlaw-6842	319	10	disagreements	disagreement	NOUN
taxlaw-6842	319	11	amicably	amicably	ADV
taxlaw-6842	319	12	,	,	PUNCT
taxlaw-6842	319	13	basing	base	VERB
taxlaw-6842	319	14	decisions	decision	NOUN
taxlaw-6842	319	15	on	on	ADP
taxlaw-6842	319	16	information	information	NOUN
taxlaw-6842	319	17	and	and	CCONJ
taxlaw-6842	319	18	analysis	analysis	NOUN
taxlaw-6842	319	19	,	,	PUNCT
taxlaw-6842	319	20	not	not	PART
taxlaw-6842	319	21	on	on	ADP
taxlaw-6842	319	22	politics	politic	NOUN
taxlaw-6842	319	23	and	and	CCONJ
taxlaw-6842	319	24	personalities	personality	NOUN
taxlaw-6842	319	25	.	.	PUNCT
taxlaw-6842	320	1	lines	line	NOUN
taxlaw-6842	320	2	of	of	ADP
taxlaw-6842	320	3	authority	authority	NOUN
taxlaw-6842	320	4	are	be	AUX
taxlaw-6842	320	5	clear	clear	ADJ
taxlaw-6842	320	6	,	,	PUNCT
taxlaw-6842	320	7	and	and	CCONJ
taxlaw-6842	320	8	the	the	DET
taxlaw-6842	320	9	losing	lose	VERB
taxlaw-6842	320	10	side	side	NOUN
taxlaw-6842	320	11	accepts	accept	VERB
taxlaw-6842	320	12	the	the	DET
taxlaw-6842	320	13	decision	decision	NOUN
taxlaw-6842	320	14	and	and	CCONJ
taxlaw-6842	320	15	helps	help	VERB
taxlaw-6842	320	16	to	to	PART
taxlaw-6842	320	17	implement	implement	VERB
taxlaw-6842	320	18	it	it	PRON
taxlaw-6842	320	19	.	.	PUNCT
taxlaw-6842	321	1	the	the	DET
taxlaw-6842	321	2	two	two	NUM
taxlaw-6842	321	3	sides	side	NOUN
taxlaw-6842	321	4	do	do	AUX
taxlaw-6842	321	5	not	not	PART
taxlaw-6842	321	6	become	become	VERB
taxlaw-6842	321	7	warring	war	VERB
taxlaw-6842	321	8	factions	faction	NOUN
taxlaw-6842	321	9	.	.	PUNCT
taxlaw-6842	322	1	at	at	ADP
taxlaw-6842	322	2	first	first	ADJ
taxlaw-6842	322	3	blush	blush	NOUN
taxlaw-6842	322	4	,	,	PUNCT
taxlaw-6842	322	5	conflict	conflict	NOUN
taxlaw-6842	322	6	may	may	AUX
taxlaw-6842	322	7	seem	seem	VERB
taxlaw-6842	322	8	less	less	ADV
taxlaw-6842	322	9	likely	likely	ADJ
taxlaw-6842	322	10	at	at	ADP
taxlaw-6842	322	11	nonprofits	nonprofit	NOUN
taxlaw-6842	322	12	,	,	PUNCT
taxlaw-6842	322	13	since	since	SCONJ
taxlaw-6842	322	14	key	key	ADJ
taxlaw-6842	322	15	stakeholders	stakeholder	NOUN
taxlaw-6842	322	16	all	all	PRON
taxlaw-6842	322	17	believe	believe	VERB
taxlaw-6842	322	18	in	in	ADP
taxlaw-6842	322	19	the	the	DET
taxlaw-6842	322	20	mission	mission	NOUN
taxlaw-6842	322	21	.	.	PUNCT
taxlaw-6842	323	1	but	but	CCONJ
taxlaw-6842	323	2	in	in	ADP
taxlaw-6842	323	3	fact	fact	NOUN
taxlaw-6842	323	4	,	,	PUNCT
taxlaw-6842	323	5	this	this	DET
taxlaw-6842	323	6	shared	share	VERB
taxlaw-6842	323	7	commitment	commitment	NOUN
taxlaw-6842	323	8	can	can	AUX
taxlaw-6842	323	9	make	make	VERB
taxlaw-6842	323	10	conflict	conflict	NOUN
taxlaw-6842	323	11	more	more	ADV
taxlaw-6842	323	12	corrosive	corrosive	ADJ
taxlaw-6842	323	13	,	,	PUNCT
taxlaw-6842	323	14	since	since	SCONJ
taxlaw-6842	323	15	fights	fight	NOUN
taxlaw-6842	323	16	about	about	ADP
taxlaw-6842	323	17	principle	principle	NOUN
taxlaw-6842	323	18	are	be	AUX
taxlaw-6842	323	19	often	often	ADV
taxlaw-6842	323	20	more	more	ADV
taxlaw-6842	323	21	heated	heated	ADJ
taxlaw-6842	323	22	and	and	CCONJ
taxlaw-6842	323	23	harder	hard	ADJ
taxlaw-6842	323	24	to	to	PART
taxlaw-6842	323	25	settle	settle	VERB
taxlaw-6842	323	26	than	than	ADP
taxlaw-6842	323	27	fights	fight	NOUN
taxlaw-6842	323	28	about	about	ADP
taxlaw-6842	323	29	profit	profit	NOUN
taxlaw-6842	323	30	.	.	PUNCT
taxlaw-6842	324	1	bitter	bitter	ADJ
taxlaw-6842	324	2	clashes	clash	NOUN
taxlaw-6842	324	3	can	can	AUX
taxlaw-6842	324	4	arise	arise	VERB
taxlaw-6842	324	5	about	about	ADP
taxlaw-6842	324	6	how	how	SCONJ
taxlaw-6842	324	7	to	to	PART
taxlaw-6842	324	8	interpret	interpret	VERB
taxlaw-6842	324	9	the	the	DET
taxlaw-6842	324	10	mission.47	mission.47	NOUN
taxlaw-6842	324	11	for	for	ADP
taxlaw-6842	324	12	example	example	NOUN
taxlaw-6842	324	13	,	,	PUNCT
taxlaw-6842	324	14	some	some	DET
taxlaw-6842	324	15	environmental	environmental	ADJ
taxlaw-6842	324	16	organizations	organization	NOUN
taxlaw-6842	324	17	oppose	oppose	VERB
taxlaw-6842	324	18	nuclear	nuclear	ADJ
taxlaw-6842	324	19	power	power	NOUN
taxlaw-6842	324	20	as	as	ADP
taxlaw-6842	324	21	a	a	DET
taxlaw-6842	324	22	source	source	NOUN
taxlaw-6842	324	23	of	of	ADP
taxlaw-6842	324	24	radioactive	radioactive	ADJ
taxlaw-6842	324	25	waste	waste	NOUN
taxlaw-6842	324	26	,	,	PUNCT
taxlaw-6842	324	27	while	while	SCONJ
taxlaw-6842	324	28	others	other	NOUN
taxlaw-6842	324	29	support	support	VERB
taxlaw-6842	324	30	it	it	PRON
taxlaw-6842	324	31	as	as	ADP
taxlaw-6842	324	32	45	45	NUM
taxlaw-6842	324	33	i	i	PRON
taxlaw-6842	324	34	thank	thank	VERB
taxlaw-6842	324	35	louis	louis	PROPN
taxlaw-6842	324	36	kaplow	kaplow	NOUN
taxlaw-6842	324	37	for	for	ADP
taxlaw-6842	324	38	this	this	DET
taxlaw-6842	324	39	point	point	NOUN
taxlaw-6842	324	40	.	.	PUNCT
taxlaw-6842	325	1	46	46	NUM
taxlaw-6842	325	2	john	john	PROPN
taxlaw-6842	325	3	doerr	doerr	PROPN
taxlaw-6842	325	4	,	,	PUNCT
taxlaw-6842	325	5	measure	measure	VERB
taxlaw-6842	325	6	what	what	PRON
taxlaw-6842	325	7	matters	matter	VERB
taxlaw-6842	325	8	5	5	NUM
taxlaw-6842	325	9	(	(	PUNCT
taxlaw-6842	325	10	2018	2018	NUM
taxlaw-6842	325	11	)	)	PUNCT
taxlaw-6842	325	12	.	.	PUNCT
taxlaw-6842	326	1	47	47	NUM
taxlaw-6842	326	2	young	young	ADJ
taxlaw-6842	326	3	,	,	PUNCT
taxlaw-6842	326	4	supra	supra	ADJ
taxlaw-6842	326	5	note	note	NOUN
taxlaw-6842	326	6	7	7	NUM
taxlaw-6842	326	7	,	,	PUNCT
taxlaw-6842	326	8	at	at	ADP
taxlaw-6842	326	9	114	114	NUM
taxlaw-6842	326	10	(	(	PUNCT
taxlaw-6842	326	11	“	"	PUNCT
taxlaw-6842	326	12	board	board	NOUN
taxlaw-6842	326	13	members	member	NOUN
taxlaw-6842	326	14	,	,	PUNCT
taxlaw-6842	326	15	clients	client	NOUN
taxlaw-6842	326	16	,	,	PUNCT
taxlaw-6842	326	17	and	and	CCONJ
taxlaw-6842	326	18	resource	resource	NOUN
taxlaw-6842	326	19	providers	provider	NOUN
taxlaw-6842	326	20	may	may	AUX
taxlaw-6842	326	21	all	all	ADV
taxlaw-6842	326	22	have	have	VERB
taxlaw-6842	326	23	their	their	PRON
taxlaw-6842	326	24	own	own	ADJ
taxlaw-6842	326	25	ideas	idea	NOUN
taxlaw-6842	326	26	and	and	CCONJ
taxlaw-6842	326	27	preferences	preference	NOUN
taxlaw-6842	326	28	with	with	ADP
taxlaw-6842	326	29	respect	respect	NOUN
taxlaw-6842	326	30	to	to	ADP
taxlaw-6842	326	31	the	the	DET
taxlaw-6842	326	32	purposes	purpose	NOUN
taxlaw-6842	326	33	of	of	ADP
taxlaw-6842	326	34	the	the	DET
taxlaw-6842	326	35	organization	organization	NOUN
taxlaw-6842	326	36	and	and	CCONJ
taxlaw-6842	326	37	programs	program	NOUN
taxlaw-6842	326	38	”	"	PUNCT
taxlaw-6842	326	39	)	)	PUNCT
taxlaw-6842	326	40	.	.	PUNCT
taxlaw-6842	327	1	[	[	X
taxlaw-6842	327	2	vol	vol	NOUN
taxlaw-6842	327	3	.	.	PROPN
taxlaw-6842	327	4	11.2	11.2	NUM
taxlaw-6842	327	5	columbia	columbia	PROPN
taxlaw-6842	327	6	journal	journal	PROPN
taxlaw-6842	327	7	of	of	ADP
taxlaw-6842	327	8	tax	tax	NOUN
taxlaw-6842	327	9	law	law	NOUN
taxlaw-6842	327	10	90	90	NUM
taxlaw-6842	327	11	carbon	carbon	NOUN
taxlaw-6842	327	12	-	-	PUNCT
taxlaw-6842	327	13	free	free	ADJ
taxlaw-6842	327	14	energy	energy	NOUN
taxlaw-6842	327	15	.	.	PUNCT
taxlaw-6842	328	1	donors	donor	NOUN
taxlaw-6842	328	2	who	who	PRON
taxlaw-6842	328	3	favor	favor	VERB
taxlaw-6842	328	4	one	one	NUM
taxlaw-6842	328	5	interpretation	interpretation	NOUN
taxlaw-6842	328	6	(	(	PUNCT
taxlaw-6842	328	7	“	"	PUNCT
taxlaw-6842	328	8	no	no	DET
taxlaw-6842	328	9	nukes	nuke	NOUN
taxlaw-6842	328	10	!	!	PUNCT
taxlaw-6842	328	11	”	"	PUNCT
taxlaw-6842	328	12	)	)	PUNCT
taxlaw-6842	328	13	can	can	AUX
taxlaw-6842	328	14	become	become	VERB
taxlaw-6842	328	15	quite	quite	ADV
taxlaw-6842	328	16	disillusioned	disillusioned	ADJ
taxlaw-6842	328	17	in	in	ADP
taxlaw-6842	328	18	inadvertently	inadvertently	ADV
taxlaw-6842	328	19	supporting	support	VERB
taxlaw-6842	328	20	the	the	DET
taxlaw-6842	328	21	other	other	ADJ
taxlaw-6842	328	22	(	(	PUNCT
taxlaw-6842	328	23	“	"	PUNCT
taxlaw-6842	328	24	no	no	DET
taxlaw-6842	328	25	carbon	carbon	NOUN
taxlaw-6842	328	26	!	!	PUNCT
taxlaw-6842	328	27	”	"	PUNCT
taxlaw-6842	328	28	)	)	PUNCT
taxlaw-6842	328	29	.	.	PUNCT
taxlaw-6842	329	1	this	this	DET
taxlaw-6842	329	2	sort	sort	NOUN
taxlaw-6842	329	3	of	of	ADP
taxlaw-6842	329	4	misunderstanding	misunderstanding	NOUN
taxlaw-6842	329	5	is	be	AUX
taxlaw-6842	329	6	much	much	ADV
taxlaw-6842	329	7	less	less	ADV
taxlaw-6842	329	8	likely	likely	ADJ
taxlaw-6842	329	9	at	at	ADP
taxlaw-6842	329	10	for	for	ADP
taxlaw-6842	329	11	-	-	PUNCT
taxlaw-6842	329	12	profit	profit	NOUN
taxlaw-6842	329	13	firms	firm	NOUN
taxlaw-6842	329	14	,	,	PUNCT
taxlaw-6842	329	15	since	since	SCONJ
taxlaw-6842	329	16	the	the	DET
taxlaw-6842	329	17	mission	mission	NOUN
taxlaw-6842	329	18	—	—	PUNCT
taxlaw-6842	329	19	maximizing	maximize	VERB
taxlaw-6842	329	20	profits	profit	NOUN
taxlaw-6842	329	21	—	—	PUNCT
taxlaw-6842	329	22	is	be	AUX
taxlaw-6842	329	23	clear	clear	ADJ
taxlaw-6842	329	24	to	to	ADP
taxlaw-6842	329	25	all	all	PRON
taxlaw-6842	329	26	.	.	PUNCT
taxlaw-6842	330	1	even	even	ADV
taxlaw-6842	330	2	when	when	SCONJ
taxlaw-6842	330	3	nonprofit	nonprofit	ADJ
taxlaw-6842	330	4	stakeholders	stakeholder	NOUN
taxlaw-6842	330	5	agree	agree	VERB
taxlaw-6842	330	6	on	on	ADP
taxlaw-6842	330	7	the	the	DET
taxlaw-6842	330	8	mission	mission	NOUN
taxlaw-6842	330	9	,	,	PUNCT
taxlaw-6842	330	10	they	they	PRON
taxlaw-6842	330	11	still	still	ADV
taxlaw-6842	330	12	might	might	AUX
taxlaw-6842	330	13	disagree	disagree	VERB
taxlaw-6842	330	14	on	on	ADP
taxlaw-6842	330	15	how	how	SCONJ
taxlaw-6842	330	16	to	to	PART
taxlaw-6842	330	17	advance	advance	VERB
taxlaw-6842	330	18	it	it	PRON
taxlaw-6842	330	19	.	.	PUNCT
taxlaw-6842	331	1	these	these	DET
taxlaw-6842	331	2	disputes	dispute	NOUN
taxlaw-6842	331	3	can	can	AUX
taxlaw-6842	331	4	be	be	AUX
taxlaw-6842	331	5	hard	hard	ADJ
taxlaw-6842	331	6	to	to	PART
taxlaw-6842	331	7	resolve	resolve	VERB
taxlaw-6842	331	8	,	,	PUNCT
taxlaw-6842	331	9	especially	especially	ADV
taxlaw-6842	331	10	if	if	SCONJ
taxlaw-6842	331	11	the	the	DET
taxlaw-6842	331	12	relevant	relevant	ADJ
taxlaw-6842	331	13	evidence	evidence	NOUN
taxlaw-6842	331	14	is	be	AUX
taxlaw-6842	331	15	not	not	PART
taxlaw-6842	331	16	definitive	definitive	ADJ
taxlaw-6842	331	17	enough	enough	ADV
taxlaw-6842	331	18	to	to	PART
taxlaw-6842	331	19	change	change	VERB
taxlaw-6842	331	20	someone	someone	PRON
taxlaw-6842	331	21	’s	’s	PART
taxlaw-6842	331	22	mind	mind	NOUN
taxlaw-6842	331	23	.	.	PUNCT
taxlaw-6842	332	1	4	4	X
taxlaw-6842	332	2	.	.	X
taxlaw-6842	332	3	inertia	inertia	NOUN
taxlaw-6842	332	4	finally	finally	ADV
taxlaw-6842	332	5	,	,	PUNCT
taxlaw-6842	332	6	another	another	DET
taxlaw-6842	332	7	challenge	challenge	NOUN
taxlaw-6842	332	8	at	at	ADP
taxlaw-6842	332	9	both	both	CCONJ
taxlaw-6842	332	10	for	for	ADP
taxlaw-6842	332	11	-	-	PUNCT
taxlaw-6842	332	12	profit	profit	NOUN
taxlaw-6842	332	13	and	and	CCONJ
taxlaw-6842	332	14	nonprofit	nonprofit	ADJ
taxlaw-6842	332	15	firms	firm	NOUN
taxlaw-6842	332	16	is	be	AUX
taxlaw-6842	332	17	resistance	resistance	NOUN
taxlaw-6842	332	18	to	to	PART
taxlaw-6842	332	19	change	change	VERB
taxlaw-6842	332	20	.	.	PUNCT
taxlaw-6842	333	1	ironically	ironically	ADV
taxlaw-6842	333	2	,	,	PUNCT
taxlaw-6842	333	3	the	the	DET
taxlaw-6842	333	4	same	same	ADJ
taxlaw-6842	333	5	factors	factor	NOUN
taxlaw-6842	333	6	that	that	PRON
taxlaw-6842	333	7	initially	initially	ADV
taxlaw-6842	333	8	help	help	VERB
taxlaw-6842	333	9	an	an	DET
taxlaw-6842	333	10	organization	organization	NOUN
taxlaw-6842	333	11	succeed	succeed	VERB
taxlaw-6842	333	12	can	can	AUX
taxlaw-6842	333	13	breed	breed	VERB
taxlaw-6842	333	14	inertia	inertia	NOUN
taxlaw-6842	333	15	.	.	PUNCT
taxlaw-6842	334	1	according	accord	VERB
taxlaw-6842	334	2	to	to	ADP
taxlaw-6842	334	3	michael	michael	PROPN
taxlaw-6842	334	4	hannan	hannan	PROPN
taxlaw-6842	334	5	and	and	CCONJ
taxlaw-6842	334	6	john	john	PROPN
taxlaw-6842	334	7	freeman	freeman	PROPN
taxlaw-6842	334	8	,	,	PUNCT
taxlaw-6842	334	9	organizations	organization	NOUN
taxlaw-6842	334	10	need	need	VERB
taxlaw-6842	334	11	standard	standard	ADJ
taxlaw-6842	334	12	operating	operating	NOUN
taxlaw-6842	334	13	procedures	procedure	NOUN
taxlaw-6842	334	14	to	to	PART
taxlaw-6842	334	15	succeed	succeed	VERB
taxlaw-6842	334	16	,	,	PUNCT
taxlaw-6842	334	17	but	but	CCONJ
taxlaw-6842	334	18	these	these	DET
taxlaw-6842	334	19	routines	routine	NOUN
taxlaw-6842	334	20	later	later	ADV
taxlaw-6842	334	21	become	become	VERB
taxlaw-6842	334	22	hard	hard	ADJ
taxlaw-6842	334	23	to	to	PART
taxlaw-6842	334	24	change	change	VERB
taxlaw-6842	334	25	,	,	PUNCT
taxlaw-6842	334	26	even	even	ADV
taxlaw-6842	334	27	when	when	SCONJ
taxlaw-6842	334	28	a	a	DET
taxlaw-6842	334	29	new	new	ADJ
taxlaw-6842	334	30	approach	approach	NOUN
taxlaw-6842	334	31	is	be	AUX
taxlaw-6842	334	32	urgently	urgently	ADV
taxlaw-6842	334	33	needed.48	needed.48	ADJ
taxlaw-6842	334	34	change	change	NOUN
taxlaw-6842	334	35	involves	involve	VERB
taxlaw-6842	334	36	effort	effort	NOUN
taxlaw-6842	334	37	and	and	CCONJ
taxlaw-6842	334	38	risk	risk	NOUN
taxlaw-6842	334	39	.	.	PUNCT
taxlaw-6842	335	1	managers	manager	NOUN
taxlaw-6842	335	2	have	have	VERB
taxlaw-6842	335	3	to	to	PART
taxlaw-6842	335	4	design	design	VERB
taxlaw-6842	335	5	new	new	ADJ
taxlaw-6842	335	6	approaches	approach	NOUN
taxlaw-6842	335	7	,	,	PUNCT
taxlaw-6842	335	8	develop	develop	VERB
taxlaw-6842	335	9	different	different	ADJ
taxlaw-6842	335	10	skills	skill	NOUN
taxlaw-6842	335	11	,	,	PUNCT
taxlaw-6842	335	12	replace	replace	VERB
taxlaw-6842	335	13	personnel	personnel	NOUN
taxlaw-6842	335	14	,	,	PUNCT
taxlaw-6842	335	15	and	and	CCONJ
taxlaw-6842	335	16	acquire	acquire	VERB
taxlaw-6842	335	17	new	new	ADJ
taxlaw-6842	335	18	assets.49	assets.49	PROPN
taxlaw-6842	335	19	if	if	SCONJ
taxlaw-6842	335	20	a	a	DET
taxlaw-6842	335	21	new	new	ADJ
taxlaw-6842	335	22	initiative	initiative	NOUN
taxlaw-6842	335	23	fails	fail	VERB
taxlaw-6842	335	24	,	,	PUNCT
taxlaw-6842	335	25	reputations	reputation	NOUN
taxlaw-6842	335	26	suffer	suffer	VERB
taxlaw-6842	335	27	.	.	PUNCT
taxlaw-6842	336	1	obviously	obviously	ADV
taxlaw-6842	336	2	,	,	PUNCT
taxlaw-6842	336	3	the	the	DET
taxlaw-6842	336	4	status	status	NOUN
taxlaw-6842	336	5	quo	quo	NOUN
taxlaw-6842	336	6	is	be	AUX
taxlaw-6842	336	7	also	also	ADV
taxlaw-6842	336	8	risky	risky	ADJ
taxlaw-6842	336	9	,	,	PUNCT
taxlaw-6842	336	10	but	but	CCONJ
taxlaw-6842	336	11	stakeholders	stakeholder	NOUN
taxlaw-6842	336	12	may	may	AUX
taxlaw-6842	336	13	still	still	ADV
taxlaw-6842	336	14	prefer	prefer	VERB
taxlaw-6842	336	15	“	"	PUNCT
taxlaw-6842	336	16	the	the	DET
taxlaw-6842	336	17	devil	devil	NOUN
taxlaw-6842	336	18	they	they	PRON
taxlaw-6842	336	19	know	know	VERB
taxlaw-6842	336	20	.	.	PUNCT
taxlaw-6842	336	21	”	"	PUNCT
taxlaw-6842	337	1	after	after	ADV
taxlaw-6842	337	2	all	all	ADV
taxlaw-6842	337	3	,	,	PUNCT
taxlaw-6842	337	4	they	they	PRON
taxlaw-6842	337	5	are	be	AUX
taxlaw-6842	337	6	less	less	ADV
taxlaw-6842	337	7	likely	likely	ADJ
taxlaw-6842	337	8	to	to	PART
taxlaw-6842	337	9	be	be	AUX
taxlaw-6842	337	10	blamed	blame	VERB
taxlaw-6842	337	11	–	–	PUNCT
taxlaw-6842	337	12	by	by	ADP
taxlaw-6842	337	13	the	the	DET
taxlaw-6842	337	14	media	medium	NOUN
taxlaw-6842	337	15	,	,	PUNCT
taxlaw-6842	337	16	rivals	rival	NOUN
taxlaw-6842	337	17	within	within	ADP
taxlaw-6842	337	18	the	the	DET
taxlaw-6842	337	19	organization	organization	NOUN
taxlaw-6842	337	20	,	,	PUNCT
taxlaw-6842	337	21	the	the	DET
taxlaw-6842	337	22	board	board	NOUN
taxlaw-6842	337	23	,	,	PUNCT
taxlaw-6842	337	24	funders	funder	NOUN
taxlaw-6842	337	25	,	,	PUNCT
taxlaw-6842	337	26	and	and	CCONJ
taxlaw-6842	337	27	potential	potential	ADJ
taxlaw-6842	337	28	future	future	ADJ
taxlaw-6842	337	29	employers	employer	NOUN
taxlaw-6842	337	30	—	—	PUNCT
taxlaw-6842	337	31	for	for	ADP
taxlaw-6842	337	32	sticking	stick	VERB
taxlaw-6842	337	33	with	with	ADP
taxlaw-6842	337	34	a	a	DET
taxlaw-6842	337	35	strategy	strategy	NOUN
taxlaw-6842	337	36	that	that	PRON
taxlaw-6842	337	37	used	use	VERB
taxlaw-6842	337	38	to	to	PART
taxlaw-6842	337	39	work	work	VERB
taxlaw-6842	337	40	.	.	PUNCT
taxlaw-6842	338	1	at	at	ADP
taxlaw-6842	338	2	for	for	ADP
taxlaw-6842	338	3	-	-	PUNCT
taxlaw-6842	338	4	profit	profit	NOUN
taxlaw-6842	338	5	firms	firm	NOUN
taxlaw-6842	338	6	,	,	PUNCT
taxlaw-6842	338	7	when	when	SCONJ
taxlaw-6842	338	8	managers	manager	NOUN
taxlaw-6842	338	9	and	and	CCONJ
taxlaw-6842	338	10	board	board	NOUN
taxlaw-6842	338	11	members	member	NOUN
taxlaw-6842	338	12	have	have	VERB
taxlaw-6842	338	13	outdated	outdated	ADJ
taxlaw-6842	338	14	confidence	confidence	NOUN
taxlaw-6842	338	15	in	in	ADP
taxlaw-6842	338	16	the	the	DET
taxlaw-6842	338	17	status	status	NOUN
taxlaw-6842	338	18	quo	quo	NOUN
taxlaw-6842	338	19	,	,	PUNCT
taxlaw-6842	338	20	declining	decline	VERB
taxlaw-6842	338	21	profits	profit	NOUN
taxlaw-6842	338	22	and	and	CCONJ
taxlaw-6842	338	23	stock	stock	NOUN
taxlaw-6842	338	24	prices	price	NOUN
taxlaw-6842	338	25	can	can	AUX
taxlaw-6842	338	26	force	force	VERB
taxlaw-6842	338	27	them	they	PRON
taxlaw-6842	338	28	to	to	PART
taxlaw-6842	338	29	face	face	VERB
taxlaw-6842	338	30	reality	reality	NOUN
taxlaw-6842	338	31	.	.	PUNCT
taxlaw-6842	339	1	yet	yet	ADV
taxlaw-6842	339	2	at	at	ADP
taxlaw-6842	339	3	nonprofits	nonprofit	NOUN
taxlaw-6842	339	4	,	,	PUNCT
taxlaw-6842	339	5	there	there	PRON
taxlaw-6842	339	6	are	be	VERB
taxlaw-6842	339	7	no	no	DET
taxlaw-6842	339	8	comparably	comparably	ADV
taxlaw-6842	339	9	clear	clear	ADJ
taxlaw-6842	339	10	“	"	PUNCT
taxlaw-6842	339	11	wakeup	wakeup	NOUN
taxlaw-6842	339	12	calls	call	NOUN
taxlaw-6842	339	13	.	.	PUNCT
taxlaw-6842	339	14	”	"	PUNCT
taxlaw-6842	340	1	in	in	ADP
taxlaw-6842	340	2	some	some	DET
taxlaw-6842	340	3	cases	case	NOUN
taxlaw-6842	340	4	,	,	PUNCT
taxlaw-6842	340	5	beneficiaries	beneficiary	NOUN
taxlaw-6842	340	6	respond	respond	VERB
taxlaw-6842	340	7	by	by	ADP
taxlaw-6842	340	8	defecting	defect	VERB
taxlaw-6842	340	9	to	to	ADP
taxlaw-6842	340	10	other	other	ADJ
taxlaw-6842	340	11	nonprofits	nonprofit	NOUN
taxlaw-6842	340	12	,	,	PUNCT
taxlaw-6842	340	13	but	but	CCONJ
taxlaw-6842	340	14	only	only	ADV
taxlaw-6842	340	15	if	if	SCONJ
taxlaw-6842	340	16	the	the	DET
taxlaw-6842	340	17	market	market	NOUN
taxlaw-6842	340	18	is	be	AUX
taxlaw-6842	340	19	competitive	competitive	ADJ
taxlaw-6842	340	20	enough	enough	ADV
taxlaw-6842	340	21	to	to	PART
taxlaw-6842	340	22	support	support	VERB
taxlaw-6842	340	23	alternatives	alternative	NOUN
taxlaw-6842	340	24	.	.	PUNCT
taxlaw-6842	341	1	in	in	ADP
taxlaw-6842	341	2	other	other	ADJ
taxlaw-6842	341	3	cases	case	NOUN
taxlaw-6842	341	4	,	,	PUNCT
taxlaw-6842	341	5	donors	donor	NOUN
taxlaw-6842	341	6	respond	respond	VERB
taxlaw-6842	341	7	by	by	ADP
taxlaw-6842	341	8	reducing	reduce	VERB
taxlaw-6842	341	9	their	their	PRON
taxlaw-6842	341	10	donations	donation	NOUN
taxlaw-6842	341	11	,	,	PUNCT
taxlaw-6842	341	12	but	but	CCONJ
taxlaw-6842	341	13	only	only	ADV
taxlaw-6842	341	14	if	if	SCONJ
taxlaw-6842	341	15	they	they	PRON
taxlaw-6842	341	16	are	be	AUX
taxlaw-6842	341	17	motivated	motivated	ADJ
taxlaw-6842	341	18	and	and	CCONJ
taxlaw-6842	341	19	knowledgeable	knowledgeable	ADJ
taxlaw-6842	341	20	enough	enough	ADV
taxlaw-6842	341	21	to	to	PART
taxlaw-6842	341	22	realize	realize	VERB
taxlaw-6842	341	23	that	that	SCONJ
taxlaw-6842	341	24	the	the	DET
taxlaw-6842	341	25	nonprofit	nonprofit	NOUN
taxlaw-6842	341	26	is	be	AUX
taxlaw-6842	341	27	ineffective	ineffective	ADJ
taxlaw-6842	341	28	.	.	PUNCT
taxlaw-6842	342	1	in	in	ADP
taxlaw-6842	342	2	combating	combat	VERB
taxlaw-6842	342	3	inertia	inertia	NOUN
taxlaw-6842	342	4	,	,	PUNCT
taxlaw-6842	342	5	the	the	DET
taxlaw-6842	342	6	commitment	commitment	NOUN
taxlaw-6842	342	7	of	of	ADP
taxlaw-6842	342	8	nonprofit	nonprofit	ADJ
taxlaw-6842	342	9	stakeholders	stakeholder	NOUN
taxlaw-6842	342	10	to	to	ADP
taxlaw-6842	342	11	the	the	DET
taxlaw-6842	342	12	mission	mission	NOUN
taxlaw-6842	342	13	is	be	AUX
taxlaw-6842	342	14	a	a	DET
taxlaw-6842	342	15	mixed	mixed	ADJ
taxlaw-6842	342	16	blessing	blessing	NOUN
taxlaw-6842	342	17	.	.	PUNCT
taxlaw-6842	343	1	on	on	ADP
taxlaw-6842	343	2	the	the	DET
taxlaw-6842	343	3	one	one	NUM
taxlaw-6842	343	4	hand	hand	NOUN
taxlaw-6842	343	5	,	,	PUNCT
taxlaw-6842	343	6	this	this	DET
taxlaw-6842	343	7	idealism	idealism	NOUN
taxlaw-6842	343	8	can	can	AUX
taxlaw-6842	343	9	steel	steel	VERB
taxlaw-6842	343	10	them	they	PRON
taxlaw-6842	343	11	to	to	PART
taxlaw-6842	343	12	make	make	VERB
taxlaw-6842	343	13	painful	painful	ADJ
taxlaw-6842	343	14	choices	choice	NOUN
taxlaw-6842	343	15	.	.	PUNCT
taxlaw-6842	344	1	on	on	ADP
taxlaw-6842	344	2	the	the	DET
taxlaw-6842	344	3	other	other	ADJ
taxlaw-6842	344	4	hand	hand	NOUN
taxlaw-6842	344	5	,	,	PUNCT
taxlaw-6842	344	6	they	they	PRON
taxlaw-6842	344	7	may	may	AUX
taxlaw-6842	344	8	find	find	VERB
taxlaw-6842	344	9	it	it	PRON
taxlaw-6842	344	10	upsetting	upsetting	ADJ
taxlaw-6842	344	11	to	to	PART
taxlaw-6842	344	12	admit	admit	VERB
taxlaw-6842	344	13	,	,	PUNCT
taxlaw-6842	344	14	either	either	CCONJ
taxlaw-6842	344	15	to	to	ADP
taxlaw-6842	344	16	themselves	themselves	PRON
taxlaw-6842	344	17	or	or	CCONJ
taxlaw-6842	344	18	to	to	ADP
taxlaw-6842	344	19	others	other	NOUN
taxlaw-6842	344	20	,	,	PUNCT
taxlaw-6842	344	21	that	that	SCONJ
taxlaw-6842	344	22	past	past	ADJ
taxlaw-6842	344	23	efforts	effort	NOUN
taxlaw-6842	344	24	and	and	CCONJ
taxlaw-6842	344	25	donations	donation	NOUN
taxlaw-6842	344	26	–	–	PUNCT
taxlaw-6842	344	27	once	once	ADV
taxlaw-6842	344	28	the	the	DET
taxlaw-6842	344	29	source	source	NOUN
taxlaw-6842	344	30	of	of	ADP
taxlaw-6842	344	31	great	great	ADJ
taxlaw-6842	344	32	pride	pride	NOUN
taxlaw-6842	344	33	and	and	CCONJ
taxlaw-6842	344	34	satisfaction	satisfaction	NOUN
taxlaw-6842	344	35	—	—	PUNCT
taxlaw-6842	344	36	actually	actually	ADV
taxlaw-6842	344	37	were	be	AUX
taxlaw-6842	344	38	wasted	waste	VERB
taxlaw-6842	344	39	.	.	PUNCT
taxlaw-6842	345	1	even	even	ADV
taxlaw-6842	345	2	after	after	SCONJ
taxlaw-6842	345	3	better	well	ADJ
taxlaw-6842	345	4	alternatives	alternative	NOUN
taxlaw-6842	345	5	have	have	AUX
taxlaw-6842	345	6	emerged	emerge	VERB
taxlaw-6842	345	7	,	,	PUNCT
taxlaw-6842	345	8	they	they	PRON
taxlaw-6842	345	9	may	may	AUX
taxlaw-6842	345	10	remain	remain	VERB
taxlaw-6842	345	11	irrationally	irrationally	ADV
taxlaw-6842	345	12	wedded	wed	VERB
taxlaw-6842	345	13	to	to	ADP
taxlaw-6842	345	14	their	their	PRON
taxlaw-6842	345	15	mission	mission	NOUN
taxlaw-6842	345	16	or	or	CCONJ
taxlaw-6842	345	17	the	the	DET
taxlaw-6842	345	18	minutiae	minutia	NOUN
taxlaw-6842	345	19	of	of	ADP
taxlaw-6842	345	20	how	how	SCONJ
taxlaw-6842	345	21	they	they	PRON
taxlaw-6842	345	22	have	have	AUX
taxlaw-6842	345	23	pursued	pursue	VERB
taxlaw-6842	345	24	it.50	it.50	PROPN
taxlaw-6842	345	25	for	for	ADP
taxlaw-6842	345	26	example	example	NOUN
taxlaw-6842	345	27	,	,	PUNCT
taxlaw-6842	345	28	their	their	PRON
taxlaw-6842	345	29	passion	passion	NOUN
taxlaw-6842	345	30	for	for	ADP
taxlaw-6842	345	31	helping	help	VERB
taxlaw-6842	345	32	needy	needy	ADJ
taxlaw-6842	345	33	people	people	NOUN
taxlaw-6842	345	34	may	may	AUX
taxlaw-6842	345	35	evolve	evolve	VERB
taxlaw-6842	345	36	into	into	ADP
taxlaw-6842	345	37	passion	passion	NOUN
taxlaw-6842	345	38	for	for	ADP
taxlaw-6842	345	39	helping	help	VERB
taxlaw-6842	345	40	them	they	PRON
taxlaw-6842	345	41	in	in	ADP
taxlaw-6842	345	42	a	a	DET
taxlaw-6842	345	43	particular	particular	ADJ
taxlaw-6842	345	44	way	way	NOUN
taxlaw-6842	345	45	,	,	PUNCT
taxlaw-6842	345	46	which	which	PRON
taxlaw-6842	345	47	is	be	AUX
taxlaw-6842	345	48	no	no	PRON
taxlaw-6842	345	49	longer	long	ADV
taxlaw-6842	345	50	cutting	cut	VERB
taxlaw-6842	345	51	edge.51	edge.51	NOUN
taxlaw-6842	345	52	in	in	ADP
taxlaw-6842	345	53	48	48	NUM
taxlaw-6842	345	54	michael	michael	PROPN
taxlaw-6842	345	55	t	t	PROPN
taxlaw-6842	345	56	hannan	hannan	PROPN
taxlaw-6842	345	57	&	&	CCONJ
taxlaw-6842	345	58	john	john	PROPN
taxlaw-6842	345	59	freeman	freeman	PROPN
taxlaw-6842	345	60	,	,	PUNCT
taxlaw-6842	345	61	structural	structural	ADJ
taxlaw-6842	345	62	inertia	inertia	NOUN
taxlaw-6842	345	63	and	and	CCONJ
taxlaw-6842	345	64	organizational	organizational	ADJ
taxlaw-6842	345	65	change	change	NOUN
taxlaw-6842	345	66	,	,	PUNCT
taxlaw-6842	345	67	49	49	NUM
taxlaw-6842	345	68	am	be	AUX
taxlaw-6842	345	69	soc	soc	NOUN
taxlaw-6842	345	70	.	.	PUNCT
taxlaw-6842	346	1	rev	rev	PROPN
taxlaw-6842	346	2	.	.	PROPN
taxlaw-6842	346	3	149	149	NUM
taxlaw-6842	346	4	,	,	PUNCT
taxlaw-6842	346	5	154	154	NUM
taxlaw-6842	346	6	(	(	PUNCT
taxlaw-6842	346	7	1984	1984	NUM
taxlaw-6842	346	8	)	)	PUNCT
taxlaw-6842	346	9	(	(	PUNCT
taxlaw-6842	346	10	“	"	PUNCT
taxlaw-6842	346	11	the	the	DET
taxlaw-6842	346	12	very	very	ADJ
taxlaw-6842	346	13	factors	factor	NOUN
taxlaw-6842	346	14	that	that	PRON
taxlaw-6842	346	15	make	make	VERB
taxlaw-6842	346	16	a	a	DET
taxlaw-6842	346	17	system	system	NOUN
taxlaw-6842	346	18	reproducible	reproducible	VERB
taxlaw-6842	346	19	make	make	VERB
taxlaw-6842	346	20	it	it	PRON
taxlaw-6842	346	21	resistant	resistant	ADJ
taxlaw-6842	346	22	to	to	PART
taxlaw-6842	346	23	change	change	VERB
taxlaw-6842	346	24	.	.	PUNCT
taxlaw-6842	346	25	”	"	PUNCT
taxlaw-6842	346	26	)	)	PUNCT
taxlaw-6842	346	27	.	.	PUNCT
taxlaw-6842	347	1	49	49	NUM
taxlaw-6842	348	1	i	i	PRON
taxlaw-6842	348	2	d.	d.	PROPN
taxlaw-6842	348	3	at	at	ADP
taxlaw-6842	348	4	154	154	NUM
taxlaw-6842	348	5	(	(	PUNCT
taxlaw-6842	348	6	“	"	PUNCT
taxlaw-6842	348	7	it	it	PRON
taxlaw-6842	348	8	is	be	AUX
taxlaw-6842	348	9	easier	easy	ADJ
taxlaw-6842	348	10	to	to	PART
taxlaw-6842	348	11	continue	continue	VERB
taxlaw-6842	348	12	existing	exist	VERB
taxlaw-6842	348	13	routines	routine	NOUN
taxlaw-6842	348	14	than	than	SCONJ
taxlaw-6842	348	15	to	to	PART
taxlaw-6842	348	16	create	create	VERB
taxlaw-6842	348	17	new	new	ADJ
taxlaw-6842	348	18	ones	one	NOUN
taxlaw-6842	348	19	or	or	CCONJ
taxlaw-6842	348	20	borrow	borrow	VERB
taxlaw-6842	348	21	old	old	ADJ
taxlaw-6842	348	22	ones	one	NOUN
taxlaw-6842	348	23	.	.	PUNCT
taxlaw-6842	348	24	”	"	PUNCT
taxlaw-6842	349	1	)	)	PUNCT
taxlaw-6842	349	2	50	50	NUM
taxlaw-6842	349	3	cf	cf	NOUN
taxlaw-6842	349	4	.	.	PUNCT
taxlaw-6842	350	1	young	young	ADJ
taxlaw-6842	350	2	,	,	PUNCT
taxlaw-6842	350	3	supra	supra	ADJ
taxlaw-6842	350	4	note	note	NOUN
taxlaw-6842	350	5	7	7	NUM
taxlaw-6842	350	6	,	,	PUNCT
taxlaw-6842	350	7	at	at	ADP
taxlaw-6842	350	8	108	108	NUM
taxlaw-6842	350	9	(	(	PUNCT
taxlaw-6842	350	10	“	"	PUNCT
taxlaw-6842	350	11	nonprofit	nonprofit	ADJ
taxlaw-6842	350	12	agencies	agency	NOUN
taxlaw-6842	350	13	.	.	PUNCT
taxlaw-6842	350	14	.	.	PUNCT
taxlaw-6842	350	15	.	.	PUNCT
taxlaw-6842	351	1	may	may	AUX
taxlaw-6842	351	2	be	be	AUX
taxlaw-6842	351	3	substantially	substantially	ADV
taxlaw-6842	351	4	affected	affect	VERB
taxlaw-6842	351	5	by	by	ADP
taxlaw-6842	351	6	both	both	CCONJ
taxlaw-6842	351	7	the	the	DET
taxlaw-6842	351	8	sentimental	sentimental	ADJ
taxlaw-6842	351	9	loyalties	loyalty	NOUN
taxlaw-6842	351	10	of	of	ADP
taxlaw-6842	351	11	longstanding	longstanding	ADJ
taxlaw-6842	351	12	board	board	NOUN
taxlaw-6842	351	13	members	member	NOUN
taxlaw-6842	351	14	and	and	CCONJ
taxlaw-6842	351	15	by	by	ADP
taxlaw-6842	351	16	the	the	DET
taxlaw-6842	351	17	conservative	conservative	ADJ
taxlaw-6842	351	18	interests	interest	NOUN
taxlaw-6842	351	19	of	of	ADP
taxlaw-6842	351	20	staff	staff	NOUN
taxlaw-6842	351	21	”	"	PUNCT
taxlaw-6842	351	22	)	)	PUNCT
taxlaw-6842	351	23	.	.	PUNCT
taxlaw-6842	352	1	51	51	NUM
taxlaw-6842	352	2	cf	cf	NOUN
taxlaw-6842	352	3	.	.	PUNCT
taxlaw-6842	353	1	hannan	hannan	PROPN
taxlaw-6842	353	2	&	&	CCONJ
taxlaw-6842	353	3	freeman	freeman	PROPN
taxlaw-6842	353	4	,	,	PUNCT
taxlaw-6842	353	5	supra	supra	PROPN
taxlaw-6842	353	6	note	note	NOUN
taxlaw-6842	353	7	48	48	NUM
taxlaw-6842	353	8	,	,	PUNCT
taxlaw-6842	353	9	at	at	ADP
taxlaw-6842	353	10	149	149	NUM
taxlaw-6842	353	11	(	(	PUNCT
taxlaw-6842	353	12	discussing	discuss	VERB
taxlaw-6842	353	13	“	"	PUNCT
taxlaw-6842	353	14	the	the	DET
taxlaw-6842	353	15	tendency	tendency	NOUN
taxlaw-6842	353	16	of	of	ADP
taxlaw-6842	353	17	precedents	precedent	NOUN
taxlaw-6842	353	18	to	to	PART
taxlaw-6842	353	19	become	become	VERB
taxlaw-6842	353	20	normative	normative	ADJ
taxlaw-6842	353	21	standards	standard	NOUN
taxlaw-6842	353	22	”	"	PUNCT
taxlaw-6842	353	23	)	)	PUNCT
taxlaw-6842	353	24	.	.	PUNCT
taxlaw-6842	354	1	2020	2020	NUM
taxlaw-6842	354	2	]	]	PUNCT
taxlaw-6842	354	3	enhancing	enhance	VERB
taxlaw-6842	354	4	efficiency	efficiency	NOUN
taxlaw-6842	354	5	at	at	ADP
taxlaw-6842	354	6	nonprofits	nonprofit	NOUN
taxlaw-6842	354	7	with	with	ADP
taxlaw-6842	354	8	analysis	analysis	NOUN
taxlaw-6842	354	9	and	and	CCONJ
taxlaw-6842	354	10	disclosure	disclosure	NOUN
taxlaw-6842	354	11	91	91	NUM
taxlaw-6842	354	12	contrast	contrast	NOUN
taxlaw-6842	354	13	,	,	PUNCT
taxlaw-6842	354	14	managers	manager	NOUN
taxlaw-6842	354	15	and	and	CCONJ
taxlaw-6842	354	16	board	board	NOUN
taxlaw-6842	354	17	members	member	NOUN
taxlaw-6842	354	18	motivated	motivate	VERB
taxlaw-6842	354	19	by	by	ADP
taxlaw-6842	354	20	profit	profit	NOUN
taxlaw-6842	354	21	are	be	AUX
taxlaw-6842	354	22	less	less	ADV
taxlaw-6842	354	23	likely	likely	ADJ
taxlaw-6842	354	24	to	to	PART
taxlaw-6842	354	25	imbue	imbue	VERB
taxlaw-6842	354	26	the	the	DET
taxlaw-6842	354	27	status	status	NOUN
taxlaw-6842	354	28	quo	quo	NOUN
taxlaw-6842	354	29	with	with	ADP
taxlaw-6842	354	30	moral	moral	ADJ
taxlaw-6842	354	31	significance	significance	NOUN
taxlaw-6842	354	32	.	.	PUNCT
taxlaw-6842	355	1	at	at	ADP
taxlaw-6842	355	2	nonprofits	nonprofit	NOUN
taxlaw-6842	355	3	,	,	PUNCT
taxlaw-6842	355	4	inertia	inertia	NOUN
taxlaw-6842	355	5	can	can	AUX
taxlaw-6842	355	6	draw	draw	VERB
taxlaw-6842	355	7	further	further	ADJ
taxlaw-6842	355	8	strength	strength	NOUN
taxlaw-6842	355	9	from	from	ADP
taxlaw-6842	355	10	legal	legal	ADJ
taxlaw-6842	355	11	constraints	constraint	NOUN
taxlaw-6842	355	12	.	.	PUNCT
taxlaw-6842	356	1	the	the	DET
taxlaw-6842	356	2	nondistribution	nondistribution	NOUN
taxlaw-6842	356	3	constraint	constraint	NOUN
taxlaw-6842	356	4	traps	trap	NOUN
taxlaw-6842	356	5	capital,52	capital,52	VERB
taxlaw-6842	356	6	as	as	SCONJ
taxlaw-6842	356	7	do	do	VERB
taxlaw-6842	356	8	restrictions	restriction	NOUN
taxlaw-6842	356	9	on	on	ADP
taxlaw-6842	356	10	endowments	endowment	NOUN
taxlaw-6842	356	11	.	.	PUNCT
taxlaw-6842	357	1	“	"	PUNCT
taxlaw-6842	357	2	once	once	SCONJ
taxlaw-6842	357	3	nonprofit	nonprofit	ADJ
taxlaw-6842	357	4	institutions	institution	NOUN
taxlaw-6842	357	5	have	have	AUX
taxlaw-6842	357	6	been	be	AUX
taxlaw-6842	357	7	created	create	VERB
taxlaw-6842	357	8	,	,	PUNCT
taxlaw-6842	357	9	”	"	PUNCT
taxlaw-6842	357	10	henry	henry	PROPN
taxlaw-6842	357	11	hansmann	hansmann	PROPN
taxlaw-6842	357	12	observed	observe	VERB
taxlaw-6842	357	13	,	,	PUNCT
taxlaw-6842	357	14	“	"	PUNCT
taxlaw-6842	357	15	they	they	PRON
taxlaw-6842	357	16	are	be	AUX
taxlaw-6842	357	17	difficult	difficult	ADJ
taxlaw-6842	357	18	to	to	PART
taxlaw-6842	357	19	control	control	VERB
taxlaw-6842	357	20	and	and	CCONJ
taxlaw-6842	357	21	particularly	particularly	ADV
taxlaw-6842	357	22	difficult	difficult	ADJ
taxlaw-6842	357	23	to	to	PART
taxlaw-6842	357	24	get	get	AUX
taxlaw-6842	357	25	rid	rid	VERB
taxlaw-6842	357	26	of	of	ADP
taxlaw-6842	357	27	.	.	PUNCT
taxlaw-6842	358	1	”53	”53	ADV
taxlaw-6842	358	2	to	to	PART
taxlaw-6842	358	3	sum	sum	VERB
taxlaw-6842	358	4	up	up	ADP
taxlaw-6842	358	5	,	,	PUNCT
taxlaw-6842	358	6	although	although	SCONJ
taxlaw-6842	358	7	the	the	DET
taxlaw-6842	358	8	tendency	tendency	NOUN
taxlaw-6842	358	9	of	of	ADP
taxlaw-6842	358	10	nonprofits	nonprofit	NOUN
taxlaw-6842	358	11	to	to	PART
taxlaw-6842	358	12	operate	operate	VERB
taxlaw-6842	358	13	inefficiently	inefficiently	ADV
taxlaw-6842	358	14	is	be	AUX
taxlaw-6842	358	15	familiar	familiar	ADJ
taxlaw-6842	358	16	,	,	PUNCT
taxlaw-6842	358	17	the	the	DET
taxlaw-6842	358	18	literature	literature	NOUN
taxlaw-6842	358	19	offers	offer	VERB
taxlaw-6842	358	20	an	an	DET
taxlaw-6842	358	21	incomplete	incomplete	ADJ
taxlaw-6842	358	22	explanation	explanation	NOUN
taxlaw-6842	358	23	.	.	PUNCT
taxlaw-6842	359	1	stakeholders	stakeholder	NOUN
taxlaw-6842	359	2	lack	lack	VERB
taxlaw-6842	359	3	not	not	PART
taxlaw-6842	359	4	only	only	ADV
taxlaw-6842	359	5	the	the	DET
taxlaw-6842	359	6	incentive	incentive	NOUN
taxlaw-6842	359	7	,	,	PUNCT
taxlaw-6842	359	8	but	but	CCONJ
taxlaw-6842	359	9	also	also	ADV
taxlaw-6842	359	10	the	the	DET
taxlaw-6842	359	11	information	information	NOUN
taxlaw-6842	359	12	,	,	PUNCT
taxlaw-6842	359	13	to	to	PART
taxlaw-6842	359	14	demand	demand	VERB
taxlaw-6842	359	15	better	well	ADJ
taxlaw-6842	359	16	performance	performance	NOUN
taxlaw-6842	359	17	.	.	PUNCT
taxlaw-6842	360	1	because	because	SCONJ
taxlaw-6842	360	2	nonprofits	nonprofit	NOUN
taxlaw-6842	360	3	generate	generate	VERB
taxlaw-6842	360	4	social	social	ADJ
taxlaw-6842	360	5	returns	return	NOUN
taxlaw-6842	360	6	,	,	PUNCT
taxlaw-6842	360	7	instead	instead	ADV
taxlaw-6842	360	8	of	of	ADP
taxlaw-6842	360	9	financial	financial	ADJ
taxlaw-6842	360	10	returns	return	NOUN
taxlaw-6842	360	11	,	,	PUNCT
taxlaw-6842	360	12	their	their	PRON
taxlaw-6842	360	13	success	success	NOUN
taxlaw-6842	360	14	is	be	AUX
taxlaw-6842	360	15	harder	hard	ADJ
taxlaw-6842	360	16	to	to	PART
taxlaw-6842	360	17	measure	measure	VERB
taxlaw-6842	360	18	.	.	PUNCT
taxlaw-6842	361	1	this	this	DET
taxlaw-6842	361	2	lack	lack	NOUN
taxlaw-6842	361	3	of	of	ADP
taxlaw-6842	361	4	a	a	DET
taxlaw-6842	361	5	clear	clear	ADJ
taxlaw-6842	361	6	and	and	CCONJ
taxlaw-6842	361	7	widely	widely	ADV
taxlaw-6842	361	8	accepted	accept	VERB
taxlaw-6842	361	9	metric	metric	ADJ
taxlaw-6842	361	10	complicates	complicate	VERB
taxlaw-6842	361	11	efforts	effort	NOUN
taxlaw-6842	361	12	to	to	PART
taxlaw-6842	361	13	expose	expose	VERB
taxlaw-6842	361	14	self	self	NOUN
taxlaw-6842	361	15	-	-	PUNCT
taxlaw-6842	361	16	interested	interested	ADJ
taxlaw-6842	361	17	behavior	behavior	NOUN
taxlaw-6842	361	18	,	,	PUNCT
taxlaw-6842	361	19	root	root	VERB
taxlaw-6842	361	20	out	out	ADP
taxlaw-6842	361	21	incompetence	incompetence	NOUN
taxlaw-6842	361	22	,	,	PUNCT
taxlaw-6842	361	23	resolve	resolve	VERB
taxlaw-6842	361	24	conflict	conflict	NOUN
taxlaw-6842	361	25	,	,	PUNCT
taxlaw-6842	361	26	and	and	CCONJ
taxlaw-6842	361	27	overcome	overcome	VERB
taxlaw-6842	361	28	inertia	inertia	NOUN
taxlaw-6842	361	29	.	.	PUNCT
taxlaw-6842	362	1	5	5	X
taxlaw-6842	362	2	.	.	X
taxlaw-6842	362	3	stakeholder	stakeholder	NOUN
taxlaw-6842	362	4	capitalism	capitalism	NOUN
taxlaw-6842	362	5	makes	make	VERB
taxlaw-6842	362	6	it	it	PRON
taxlaw-6842	362	7	harder	hard	ADJ
taxlaw-6842	362	8	to	to	PART
taxlaw-6842	362	9	measure	measure	VERB
taxlaw-6842	362	10	success	success	NOUN
taxlaw-6842	362	11	at	at	ADP
taxlaw-6842	362	12	for	for	ADP
taxlaw-6842	362	13	-	-	PUNCT
taxlaw-6842	362	14	profit	profit	NOUN
taxlaw-6842	362	15	firms	firm	NOUN
taxlaw-6842	362	16	in	in	ADP
taxlaw-6842	362	17	showing	show	VERB
taxlaw-6842	362	18	that	that	SCONJ
taxlaw-6842	362	19	information	information	NOUN
taxlaw-6842	362	20	problems	problem	NOUN
taxlaw-6842	362	21	make	make	VERB
taxlaw-6842	362	22	mismanagement	mismanagement	NOUN
taxlaw-6842	362	23	harder	hard	ADV
taxlaw-6842	362	24	to	to	PART
taxlaw-6842	362	25	stop	stop	VERB
taxlaw-6842	362	26	,	,	PUNCT
taxlaw-6842	362	27	this	this	DET
taxlaw-6842	362	28	part	part	NOUN
taxlaw-6842	362	29	obviously	obviously	ADV
taxlaw-6842	362	30	has	have	AUX
taxlaw-6842	362	31	focused	focus	VERB
taxlaw-6842	362	32	on	on	ADP
taxlaw-6842	362	33	nonprofits	nonprofit	NOUN
taxlaw-6842	362	34	.	.	PUNCT
taxlaw-6842	363	1	yet	yet	CCONJ
taxlaw-6842	363	2	the	the	DET
taxlaw-6842	363	3	same	same	ADJ
taxlaw-6842	363	4	dysfunctions	dysfunction	NOUN
taxlaw-6842	363	5	can	can	AUX
taxlaw-6842	363	6	arise	arise	VERB
taxlaw-6842	363	7	at	at	ADP
taxlaw-6842	363	8	a	a	DET
taxlaw-6842	363	9	for	for	ADP
taxlaw-6842	363	10	-	-	PUNCT
taxlaw-6842	363	11	profit	profit	NOUN
taxlaw-6842	363	12	firm	firm	NOUN
taxlaw-6842	363	13	,	,	PUNCT
taxlaw-6842	363	14	as	as	ADV
taxlaw-6842	363	15	long	long	ADV
taxlaw-6842	363	16	as	as	SCONJ
taxlaw-6842	363	17	it	it	PRON
taxlaw-6842	363	18	faces	face	VERB
taxlaw-6842	363	19	challenges	challenge	NOUN
taxlaw-6842	363	20	in	in	ADP
taxlaw-6842	363	21	measuring	measure	VERB
taxlaw-6842	363	22	success	success	NOUN
taxlaw-6842	363	23	.	.	PUNCT
taxlaw-6842	364	1	although	although	SCONJ
taxlaw-6842	364	2	profitability	profitability	NOUN
taxlaw-6842	364	3	is	be	AUX
taxlaw-6842	364	4	relatively	relatively	ADV
taxlaw-6842	364	5	easy	easy	ADJ
taxlaw-6842	364	6	to	to	PART
taxlaw-6842	364	7	compute	compute	VERB
taxlaw-6842	364	8	,	,	PUNCT
taxlaw-6842	364	9	as	as	SCONJ
taxlaw-6842	364	10	noted	note	VERB
taxlaw-6842	364	11	above	above	ADV
taxlaw-6842	364	12	,	,	PUNCT
taxlaw-6842	364	13	proponents	proponent	NOUN
taxlaw-6842	364	14	of	of	ADP
taxlaw-6842	364	15	stakeholder	stakeholder	NOUN
taxlaw-6842	364	16	capitalism	capitalism	NOUN
taxlaw-6842	364	17	want	want	VERB
taxlaw-6842	364	18	for	for	ADP
taxlaw-6842	364	19	-	-	PUNCT
taxlaw-6842	364	20	profit	profit	NOUN
taxlaw-6842	364	21	firms	firm	NOUN
taxlaw-6842	364	22	also	also	ADV
taxlaw-6842	364	23	to	to	PART
taxlaw-6842	364	24	pursue	pursue	VERB
taxlaw-6842	364	25	other	other	ADJ
taxlaw-6842	364	26	goals	goal	NOUN
taxlaw-6842	364	27	that	that	PRON
taxlaw-6842	364	28	are	be	AUX
taxlaw-6842	364	29	harder	hard	ADJ
taxlaw-6842	364	30	to	to	PART
taxlaw-6842	364	31	track	track	VERB
taxlaw-6842	364	32	,	,	PUNCT
taxlaw-6842	364	33	such	such	ADJ
taxlaw-6842	364	34	as	as	ADP
taxlaw-6842	364	35	helping	help	VERB
taxlaw-6842	364	36	employees	employee	NOUN
taxlaw-6842	364	37	and	and	CCONJ
taxlaw-6842	364	38	their	their	PRON
taxlaw-6842	364	39	communities	community	NOUN
taxlaw-6842	364	40	.	.	PUNCT
taxlaw-6842	365	1	unfortunately	unfortunately	ADV
taxlaw-6842	365	2	,	,	PUNCT
taxlaw-6842	365	3	when	when	SCONJ
taxlaw-6842	365	4	a	a	DET
taxlaw-6842	365	5	for	for	ADP
taxlaw-6842	365	6	-	-	PUNCT
taxlaw-6842	365	7	profit	profit	NOUN
taxlaw-6842	365	8	firm	firm	NOUN
taxlaw-6842	365	9	’s	’s	PART
taxlaw-6842	365	10	goals	goal	NOUN
taxlaw-6842	365	11	become	become	VERB
taxlaw-6842	365	12	more	more	ADV
taxlaw-6842	365	13	varied	varied	ADJ
taxlaw-6842	365	14	and	and	CCONJ
taxlaw-6842	365	15	less	less	ADV
taxlaw-6842	365	16	quantifiable	quantifiable	ADJ
taxlaw-6842	365	17	,	,	PUNCT
taxlaw-6842	365	18	it	it	PRON
taxlaw-6842	365	19	faces	face	VERB
taxlaw-6842	365	20	the	the	DET
taxlaw-6842	365	21	same	same	ADJ
taxlaw-6842	365	22	challenges	challenge	NOUN
taxlaw-6842	365	23	as	as	ADP
taxlaw-6842	365	24	nonprofits	nonprofit	NOUN
taxlaw-6842	365	25	in	in	ADP
taxlaw-6842	365	26	rooting	root	VERB
taxlaw-6842	365	27	out	out	ADP
taxlaw-6842	365	28	mismanagement	mismanagement	NOUN
taxlaw-6842	365	29	.	.	PUNCT
taxlaw-6842	366	1	pursuing	pursue	VERB
taxlaw-6842	366	2	goals	goal	NOUN
taxlaw-6842	366	3	other	other	ADJ
taxlaw-6842	366	4	than	than	ADP
taxlaw-6842	366	5	profitability	profitability	NOUN
taxlaw-6842	366	6	can	can	AUX
taxlaw-6842	366	7	exacerbate	exacerbate	VERB
taxlaw-6842	366	8	conflict	conflict	NOUN
taxlaw-6842	366	9	(	(	PUNCT
taxlaw-6842	366	10	by	by	ADP
taxlaw-6842	366	11	introducing	introduce	VERB
taxlaw-6842	366	12	competing	compete	VERB
taxlaw-6842	366	13	goals	goal	NOUN
taxlaw-6842	366	14	)	)	PUNCT
taxlaw-6842	366	15	and	and	CCONJ
taxlaw-6842	366	16	inertia	inertia	NOUN
taxlaw-6842	366	17	(	(	PUNCT
taxlaw-6842	366	18	by	by	ADP
taxlaw-6842	366	19	authorizing	authorize	VERB
taxlaw-6842	366	20	more	more	ADJ
taxlaw-6842	366	21	rationalizations	rationalization	NOUN
taxlaw-6842	366	22	for	for	ADP
taxlaw-6842	366	23	the	the	DET
taxlaw-6842	366	24	status	status	NOUN
taxlaw-6842	366	25	quo	quo	NOUN
taxlaw-6842	366	26	)	)	PUNCT
taxlaw-6842	366	27	.	.	PUNCT
taxlaw-6842	367	1	the	the	DET
taxlaw-6842	367	2	need	need	NOUN
taxlaw-6842	367	3	to	to	PART
taxlaw-6842	367	4	balance	balance	VERB
taxlaw-6842	367	5	multiple	multiple	ADJ
taxlaw-6842	367	6	goals	goal	NOUN
taxlaw-6842	367	7	gives	give	VERB
taxlaw-6842	367	8	managers	manager	NOUN
taxlaw-6842	367	9	and	and	CCONJ
taxlaw-6842	367	10	boards	board	VERB
taxlaw-6842	367	11	more	more	ADJ
taxlaw-6842	367	12	discretion	discretion	NOUN
taxlaw-6842	367	13	,	,	PUNCT
taxlaw-6842	367	14	which	which	PRON
taxlaw-6842	367	15	they	they	PRON
taxlaw-6842	367	16	might	might	AUX
taxlaw-6842	367	17	abuse	abuse	VERB
taxlaw-6842	367	18	with	with	ADP
taxlaw-6842	367	19	self	self	NOUN
taxlaw-6842	367	20	-	-	PUNCT
taxlaw-6842	367	21	interested	interested	ADJ
taxlaw-6842	367	22	or	or	CCONJ
taxlaw-6842	367	23	incompetent	incompetent	ADJ
taxlaw-6842	367	24	decisions	decision	NOUN
taxlaw-6842	367	25	.	.	PUNCT
taxlaw-6842	368	1	for	for	ADP
taxlaw-6842	368	2	example	example	NOUN
taxlaw-6842	368	3	,	,	PUNCT
taxlaw-6842	368	4	when	when	SCONJ
taxlaw-6842	368	5	for	for	ADP
taxlaw-6842	368	6	-	-	PUNCT
taxlaw-6842	368	7	profit	profit	NOUN
taxlaw-6842	368	8	managers	manager	NOUN
taxlaw-6842	368	9	need	need	VERB
taxlaw-6842	368	10	to	to	PART
taxlaw-6842	368	11	shut	shut	VERB
taxlaw-6842	368	12	down	down	ADP
taxlaw-6842	368	13	one	one	NUM
taxlaw-6842	368	14	of	of	ADP
taxlaw-6842	368	15	two	two	NUM
taxlaw-6842	368	16	businesses	business	NOUN
taxlaw-6842	368	17	,	,	PUNCT
taxlaw-6842	368	18	as	as	ADP
taxlaw-6842	368	19	in	in	ADP
taxlaw-6842	368	20	the	the	DET
taxlaw-6842	368	21	example	example	NOUN
taxlaw-6842	368	22	above	above	ADV
taxlaw-6842	368	23	,	,	PUNCT
taxlaw-6842	368	24	a	a	DET
taxlaw-6842	368	25	self	self	NOUN
taxlaw-6842	368	26	-	-	PUNCT
taxlaw-6842	368	27	interested	interest	VERB
taxlaw-6842	368	28	choice	choice	NOUN
taxlaw-6842	368	29	is	be	AUX
taxlaw-6842	368	30	easier	easy	ADJ
taxlaw-6842	368	31	if	if	SCONJ
taxlaw-6842	368	32	they	they	PRON
taxlaw-6842	368	33	are	be	AUX
taxlaw-6842	368	34	not	not	PART
taxlaw-6842	368	35	obliged	oblige	VERB
taxlaw-6842	368	36	to	to	PART
taxlaw-6842	368	37	keep	keep	VERB
taxlaw-6842	368	38	the	the	DET
taxlaw-6842	368	39	more	more	ADV
taxlaw-6842	368	40	profitable	profitable	ADJ
taxlaw-6842	368	41	one.54	one.54	NOUN
taxlaw-6842	368	42	obviously	obviously	ADV
taxlaw-6842	368	43	,	,	PUNCT
taxlaw-6842	368	44	a	a	DET
taxlaw-6842	368	45	comprehensive	comprehensive	ADJ
taxlaw-6842	368	46	analysis	analysis	NOUN
taxlaw-6842	368	47	of	of	ADP
taxlaw-6842	368	48	stakeholder	stakeholder	NOUN
taxlaw-6842	368	49	capitalism	capitalism	NOUN
taxlaw-6842	368	50	is	be	AUX
taxlaw-6842	368	51	beyond	beyond	ADP
taxlaw-6842	368	52	this	this	DET
taxlaw-6842	368	53	article	article	NOUN
taxlaw-6842	368	54	’s	’s	PART
taxlaw-6842	368	55	scope	scope	NOUN
taxlaw-6842	368	56	.	.	PUNCT
taxlaw-6842	369	1	yet	yet	ADV
taxlaw-6842	369	2	one	one	NUM
taxlaw-6842	369	3	of	of	ADP
taxlaw-6842	369	4	its	its	PRON
taxlaw-6842	369	5	downsides	downside	NOUN
taxlaw-6842	369	6	is	be	AUX
taxlaw-6842	369	7	that	that	SCONJ
taxlaw-6842	369	8	for	for	ADP
taxlaw-6842	369	9	-	-	PUNCT
taxlaw-6842	369	10	profit	profit	NOUN
taxlaw-6842	369	11	firms	firm	NOUN
taxlaw-6842	369	12	face	face	VERB
taxlaw-6842	369	13	greater	great	ADJ
taxlaw-6842	369	14	challenges	challenge	NOUN
taxlaw-6842	369	15	in	in	ADP
taxlaw-6842	369	16	measuring	measure	VERB
taxlaw-6842	369	17	success	success	NOUN
taxlaw-6842	369	18	.	.	PUNCT
taxlaw-6842	370	1	as	as	ADP
taxlaw-6842	370	2	a	a	DET
taxlaw-6842	370	3	result	result	NOUN
taxlaw-6842	370	4	,	,	PUNCT
taxlaw-6842	370	5	they	they	PRON
taxlaw-6842	370	6	lose	lose	VERB
taxlaw-6842	370	7	their	their	PRON
taxlaw-6842	370	8	edge	edge	NOUN
taxlaw-6842	370	9	over	over	ADP
taxlaw-6842	370	10	nonprofits	nonprofit	NOUN
taxlaw-6842	370	11	in	in	ADP
taxlaw-6842	370	12	rooting	root	VERB
taxlaw-6842	370	13	out	out	ADP
taxlaw-6842	370	14	mismanagement	mismanagement	NOUN
taxlaw-6842	370	15	.	.	PUNCT
taxlaw-6842	371	1	52	52	NUM
taxlaw-6842	371	2	hansmann	hansmann	NOUN
taxlaw-6842	371	3	,	,	PUNCT
taxlaw-6842	371	4	economics	economic	NOUN
taxlaw-6842	371	5	,	,	PUNCT
taxlaw-6842	371	6	supra	supra	PROPN
taxlaw-6842	371	7	note	note	NOUN
taxlaw-6842	371	8	22	22	NUM
taxlaw-6842	371	9	,	,	PUNCT
taxlaw-6842	371	10	at	at	ADP
taxlaw-6842	371	11	66	66	NUM
taxlaw-6842	371	12	(	(	PUNCT
taxlaw-6842	371	13	“	"	PUNCT
taxlaw-6842	371	14	nonprofit	nonprofit	ADJ
taxlaw-6842	371	15	institutions	institution	NOUN
taxlaw-6842	371	16	also	also	ADV
taxlaw-6842	371	17	seem	seem	VERB
taxlaw-6842	371	18	to	to	PART
taxlaw-6842	371	19	be	be	AUX
taxlaw-6842	371	20	inefficiently	inefficiently	ADV
taxlaw-6842	371	21	slow	slow	ADJ
taxlaw-6842	371	22	in	in	ADP
taxlaw-6842	371	23	contracting	contract	VERB
taxlaw-6842	371	24	their	their	PRON
taxlaw-6842	371	25	scale	scale	NOUN
taxlaw-6842	371	26	of	of	ADP
taxlaw-6842	371	27	operations	operation	NOUN
taxlaw-6842	371	28	,	,	PUNCT
taxlaw-6842	371	29	or	or	CCONJ
taxlaw-6842	371	30	in	in	ADP
taxlaw-6842	371	31	exiting	exit	VERB
taxlaw-6842	371	32	an	an	DET
taxlaw-6842	371	33	industry	industry	NOUN
taxlaw-6842	371	34	entirely	entirely	ADV
taxlaw-6842	371	35	,	,	PUNCT
taxlaw-6842	371	36	when	when	SCONJ
taxlaw-6842	371	37	demand	demand	NOUN
taxlaw-6842	371	38	for	for	ADP
taxlaw-6842	371	39	their	their	PRON
taxlaw-6842	371	40	services	service	NOUN
taxlaw-6842	371	41	contracts	contract	NOUN
taxlaw-6842	371	42	.	.	PUNCT
taxlaw-6842	371	43	”	"	PUNCT
taxlaw-6842	371	44	)	)	PUNCT
taxlaw-6842	371	45	.	.	PUNCT
taxlaw-6842	372	1	nonprofits	nonprofit	NOUN
taxlaw-6842	372	2	can	can	AUX
taxlaw-6842	372	3	not	not	PART
taxlaw-6842	372	4	return	return	VERB
taxlaw-6842	372	5	capital	capital	NOUN
taxlaw-6842	372	6	to	to	ADP
taxlaw-6842	372	7	donors	donor	NOUN
taxlaw-6842	372	8	when	when	SCONJ
taxlaw-6842	372	9	its	its	PRON
taxlaw-6842	372	10	mission	mission	NOUN
taxlaw-6842	372	11	fades	fade	VERB
taxlaw-6842	372	12	in	in	ADP
taxlaw-6842	372	13	importance	importance	NOUN
taxlaw-6842	372	14	,	,	PUNCT
taxlaw-6842	372	15	but	but	CCONJ
taxlaw-6842	372	16	they	they	PRON
taxlaw-6842	372	17	can	can	AUX
taxlaw-6842	372	18	contribute	contribute	VERB
taxlaw-6842	372	19	to	to	ADP
taxlaw-6842	372	20	another	another	DET
taxlaw-6842	372	21	nonprofit	nonprofit	NOUN
taxlaw-6842	372	22	.	.	PUNCT
taxlaw-6842	373	1	i	i	PRON
taxlaw-6842	373	2	d.	d.	PROPN
taxlaw-6842	373	3	at	at	ADP
taxlaw-6842	373	4	66	66	NUM
taxlaw-6842	373	5	.	.	PUNCT
taxlaw-6842	374	1	53	53	NUM
taxlaw-6842	374	2	i	i	PROPN
taxlaw-6842	374	3	d.	d.	PROPN
taxlaw-6842	374	4	at	at	ADP
taxlaw-6842	374	5	68	68	NUM
taxlaw-6842	374	6	.	.	PUNCT
taxlaw-6842	375	1	54	54	NUM
taxlaw-6842	375	2	see	see	VERB
taxlaw-6842	375	3	supra	supra	PROPN
taxlaw-6842	375	4	part	part	PROPN
taxlaw-6842	375	5	i.c.1	i.c.1	PUNCT
taxlaw-6842	375	6	&	&	CCONJ
taxlaw-6842	375	7	2	2	NUM
taxlaw-6842	375	8	.	.	PUNCT
taxlaw-6842	376	1	[	[	X
taxlaw-6842	376	2	vol	vol	NOUN
taxlaw-6842	376	3	.	.	PUNCT
taxlaw-6842	376	4	11.2	11.2	NUM
taxlaw-6842	376	5	columbia	columbia	PROPN
taxlaw-6842	376	6	journal	journal	PROPN
taxlaw-6842	376	7	of	of	ADP
taxlaw-6842	376	8	tax	tax	NOUN
taxlaw-6842	376	9	law	law	NOUN
taxlaw-6842	376	10	92	92	NUM
taxlaw-6842	376	11	ii	ii	NOUN
taxlaw-6842	376	12	.	.	PUNCT
taxlaw-6842	377	1	which	which	PRON
taxlaw-6842	377	2	nonprofit	nonprofit	ADJ
taxlaw-6842	377	3	stakeholders	stakeholder	NOUN
taxlaw-6842	377	4	can	can	AUX
taxlaw-6842	377	5	monitor	monitor	VERB
taxlaw-6842	377	6	impact	impact	NOUN
taxlaw-6842	377	7	and	and	CCONJ
taxlaw-6842	377	8	costeffectiveness	costeffectiveness	NOUN
taxlaw-6842	377	9	?	?	PUNCT
taxlaw-6842	378	1	the	the	DET
taxlaw-6842	378	2	last	last	ADJ
taxlaw-6842	378	3	part	part	NOUN
taxlaw-6842	378	4	showed	show	VERB
taxlaw-6842	378	5	that	that	SCONJ
taxlaw-6842	378	6	challenges	challenge	NOUN
taxlaw-6842	378	7	in	in	ADP
taxlaw-6842	378	8	measuring	measure	VERB
taxlaw-6842	378	9	success	success	NOUN
taxlaw-6842	378	10	afford	afford	ADP
taxlaw-6842	378	11	nonprofit	nonprofit	ADJ
taxlaw-6842	378	12	managers	manager	NOUN
taxlaw-6842	378	13	discretion	discretion	NOUN
taxlaw-6842	378	14	to	to	PART
taxlaw-6842	378	15	make	make	VERB
taxlaw-6842	378	16	unwise	unwise	ADJ
taxlaw-6842	378	17	and	and	CCONJ
taxlaw-6842	378	18	self	self	NOUN
taxlaw-6842	378	19	-	-	PUNCT
taxlaw-6842	378	20	interested	interest	VERB
taxlaw-6842	378	21	choices.55	choices.55	NOUN
taxlaw-6842	378	22	to	to	PART
taxlaw-6842	378	23	block	block	VERB
taxlaw-6842	378	24	these	these	DET
taxlaw-6842	378	25	choices	choice	NOUN
taxlaw-6842	378	26	,	,	PUNCT
taxlaw-6842	378	27	effective	effective	ADJ
taxlaw-6842	378	28	monitoring	monitoring	NOUN
taxlaw-6842	378	29	is	be	AUX
taxlaw-6842	378	30	needed	need	VERB
taxlaw-6842	378	31	.	.	PUNCT
taxlaw-6842	379	1	but	but	CCONJ
taxlaw-6842	379	2	who	who	PRON
taxlaw-6842	379	3	has	have	VERB
taxlaw-6842	379	4	the	the	DET
taxlaw-6842	379	5	necessary	necessary	ADJ
taxlaw-6842	379	6	motivation	motivation	NOUN
taxlaw-6842	379	7	and	and	CCONJ
taxlaw-6842	379	8	capacity	capacity	NOUN
taxlaw-6842	379	9	to	to	PART
taxlaw-6842	379	10	play	play	VERB
taxlaw-6842	379	11	this	this	DET
taxlaw-6842	379	12	role	role	NOUN
taxlaw-6842	379	13	?	?	PUNCT
taxlaw-6842	380	1	which	which	PRON
taxlaw-6842	380	2	nonprofit	nonprofit	ADJ
taxlaw-6842	380	3	stakeholders	stakeholder	NOUN
taxlaw-6842	380	4	have	have	VERB
taxlaw-6842	380	5	the	the	DET
taxlaw-6842	380	6	potential	potential	NOUN
taxlaw-6842	380	7	to	to	PART
taxlaw-6842	380	8	be	be	AUX
taxlaw-6842	380	9	the	the	DET
taxlaw-6842	380	10	most	most	ADV
taxlaw-6842	380	11	effective	effective	ADJ
taxlaw-6842	380	12	monitors	monitor	NOUN
taxlaw-6842	380	13	?	?	PUNCT
taxlaw-6842	381	1	after	after	ADP
taxlaw-6842	381	2	analyzing	analyze	VERB
taxlaw-6842	381	3	different	different	ADJ
taxlaw-6842	381	4	possibilities	possibility	NOUN
taxlaw-6842	381	5	,	,	PUNCT
taxlaw-6842	381	6	this	this	DET
taxlaw-6842	381	7	part	part	NOUN
taxlaw-6842	381	8	recommends	recommend	VERB
taxlaw-6842	381	9	board	board	NOUN
taxlaw-6842	381	10	members	member	NOUN
taxlaw-6842	381	11	,	,	PUNCT
taxlaw-6842	381	12	major	major	ADJ
taxlaw-6842	381	13	donors	donor	NOUN
taxlaw-6842	381	14	,	,	PUNCT
taxlaw-6842	381	15	and	and	CCONJ
taxlaw-6842	381	16	rating	rating	NOUN
taxlaw-6842	381	17	agencies	agency	NOUN
taxlaw-6842	381	18	,	,	PUNCT
taxlaw-6842	381	19	while	while	SCONJ
taxlaw-6842	381	20	showing	show	VERB
taxlaw-6842	381	21	that	that	SCONJ
taxlaw-6842	381	22	these	these	DET
taxlaw-6842	381	23	stakeholders	stakeholder	NOUN
taxlaw-6842	381	24	need	need	VERB
taxlaw-6842	381	25	better	well	ADJ
taxlaw-6842	381	26	information	information	NOUN
taxlaw-6842	381	27	to	to	PART
taxlaw-6842	381	28	discharge	discharge	VERB
taxlaw-6842	381	29	this	this	DET
taxlaw-6842	381	30	responsibility	responsibility	NOUN
taxlaw-6842	381	31	more	more	ADV
taxlaw-6842	381	32	successfully	successfully	ADV
taxlaw-6842	381	33	.	.	PUNCT
taxlaw-6842	382	1	a.	a.	NOUN
taxlaw-6842	383	1	the	the	DET
taxlaw-6842	383	2	three	three	NUM
taxlaw-6842	383	3	i	i	PRON
taxlaw-6842	383	4	’s	’s	ADV
taxlaw-6842	383	5	:	:	PUNCT
taxlaw-6842	383	6	incentives	incentive	NOUN
taxlaw-6842	383	7	,	,	PUNCT
taxlaw-6842	383	8	influence	influence	NOUN
taxlaw-6842	383	9	,	,	PUNCT
taxlaw-6842	383	10	and	and	CCONJ
taxlaw-6842	383	11	information	information	NOUN
taxlaw-6842	383	12	to	to	PART
taxlaw-6842	383	13	block	block	VERB
taxlaw-6842	383	14	self	self	NOUN
taxlaw-6842	383	15	-	-	PUNCT
taxlaw-6842	383	16	interested	interested	ADJ
taxlaw-6842	383	17	choices	choice	NOUN
taxlaw-6842	383	18	and	and	CCONJ
taxlaw-6842	383	19	incompetence	incompetence	NOUN
taxlaw-6842	383	20	,	,	PUNCT
taxlaw-6842	383	21	monitors	monitor	NOUN
taxlaw-6842	383	22	must	must	AUX
taxlaw-6842	383	23	be	be	AUX
taxlaw-6842	383	24	willing	willing	ADJ
taxlaw-6842	383	25	to	to	PART
taxlaw-6842	383	26	invest	invest	VERB
taxlaw-6842	383	27	time	time	NOUN
taxlaw-6842	383	28	and	and	CCONJ
taxlaw-6842	383	29	effort	effort	NOUN
taxlaw-6842	383	30	.	.	PUNCT
taxlaw-6842	384	1	they	they	PRON
taxlaw-6842	384	2	need	need	VERB
taxlaw-6842	384	3	to	to	PART
taxlaw-6842	384	4	learn	learn	VERB
taxlaw-6842	384	5	the	the	DET
taxlaw-6842	384	6	details	detail	NOUN
taxlaw-6842	384	7	of	of	ADP
taxlaw-6842	384	8	a	a	DET
taxlaw-6842	384	9	nonprofit	nonprofit	ADJ
taxlaw-6842	384	10	’s	’s	PART
taxlaw-6842	384	11	work	work	NOUN
taxlaw-6842	384	12	and	and	CCONJ
taxlaw-6842	384	13	its	its	PRON
taxlaw-6842	384	14	managers	manager	NOUN
taxlaw-6842	384	15	’	’	PART
taxlaw-6842	384	16	choices	choice	NOUN
taxlaw-6842	384	17	.	.	PUNCT
taxlaw-6842	385	1	to	to	PART
taxlaw-6842	385	2	be	be	AUX
taxlaw-6842	385	3	effective	effective	ADJ
taxlaw-6842	385	4	,	,	PUNCT
taxlaw-6842	385	5	monitors	monitor	NOUN
taxlaw-6842	385	6	also	also	ADV
taxlaw-6842	385	7	must	must	AUX
taxlaw-6842	385	8	be	be	AUX
taxlaw-6842	385	9	independent	independent	ADJ
taxlaw-6842	385	10	.	.	PUNCT
taxlaw-6842	386	1	someone	someone	PRON
taxlaw-6842	386	2	seeking	seek	VERB
taxlaw-6842	386	3	the	the	DET
taxlaw-6842	386	4	good	good	ADJ
taxlaw-6842	386	5	will	will	NOUN
taxlaw-6842	386	6	of	of	ADP
taxlaw-6842	386	7	managers	manager	NOUN
taxlaw-6842	386	8	—	—	PUNCT
taxlaw-6842	386	9	for	for	ADP
taxlaw-6842	386	10	instance	instance	NOUN
taxlaw-6842	386	11	,	,	PUNCT
taxlaw-6842	386	12	so	so	ADV
taxlaw-6842	386	13	they	they	PRON
taxlaw-6842	386	14	will	will	AUX
taxlaw-6842	386	15	admit	admit	VERB
taxlaw-6842	386	16	a	a	DET
taxlaw-6842	386	17	family	family	NOUN
taxlaw-6842	386	18	member	member	NOUN
taxlaw-6842	386	19	to	to	ADP
taxlaw-6842	386	20	a	a	DET
taxlaw-6842	386	21	competitive	competitive	ADJ
taxlaw-6842	386	22	program	program	NOUN
taxlaw-6842	386	23	—	—	PUNCT
taxlaw-6842	386	24	is	be	AUX
taxlaw-6842	386	25	not	not	PART
taxlaw-6842	386	26	wellpositioned	wellpositione	VERB
taxlaw-6842	386	27	to	to	PART
taxlaw-6842	386	28	question	question	VERB
taxlaw-6842	386	29	their	their	PRON
taxlaw-6842	386	30	decisions	decision	NOUN
taxlaw-6842	386	31	.	.	PUNCT
taxlaw-6842	387	1	along	along	ADP
taxlaw-6842	387	2	with	with	ADP
taxlaw-6842	387	3	the	the	DET
taxlaw-6842	387	4	right	right	ADJ
taxlaw-6842	387	5	incentives	incentive	NOUN
taxlaw-6842	387	6	,	,	PUNCT
taxlaw-6842	387	7	monitors	monitor	NOUN
taxlaw-6842	387	8	also	also	ADV
taxlaw-6842	387	9	must	must	AUX
taxlaw-6842	387	10	have	have	VERB
taxlaw-6842	387	11	sufficient	sufficient	ADJ
taxlaw-6842	387	12	influence	influence	NOUN
taxlaw-6842	387	13	.	.	PUNCT
taxlaw-6842	388	1	even	even	ADV
taxlaw-6842	388	2	if	if	SCONJ
taxlaw-6842	388	3	they	they	PRON
taxlaw-6842	388	4	invest	invest	VERB
taxlaw-6842	388	5	time	time	NOUN
taxlaw-6842	388	6	and	and	CCONJ
taxlaw-6842	388	7	effort	effort	NOUN
taxlaw-6842	388	8	to	to	PART
taxlaw-6842	388	9	identify	identify	VERB
taxlaw-6842	388	10	where	where	SCONJ
taxlaw-6842	388	11	a	a	DET
taxlaw-6842	388	12	nonprofit	nonprofit	NOUN
taxlaw-6842	388	13	falls	fall	VERB
taxlaw-6842	388	14	short	short	ADJ
taxlaw-6842	388	15	,	,	PUNCT
taxlaw-6842	388	16	they	they	PRON
taxlaw-6842	388	17	can	can	AUX
taxlaw-6842	388	18	improve	improve	VERB
taxlaw-6842	388	19	the	the	DET
taxlaw-6842	388	20	situation	situation	NOUN
taxlaw-6842	388	21	only	only	ADV
taxlaw-6842	388	22	by	by	ADP
taxlaw-6842	388	23	persuading	persuade	VERB
taxlaw-6842	388	24	,	,	PUNCT
taxlaw-6842	388	25	pressuring	pressure	VERB
taxlaw-6842	388	26	,	,	PUNCT
taxlaw-6842	388	27	or	or	CCONJ
taxlaw-6842	388	28	replacing	replace	VERB
taxlaw-6842	388	29	the	the	DET
taxlaw-6842	388	30	relevant	relevant	ADJ
taxlaw-6842	388	31	managers	manager	NOUN
taxlaw-6842	388	32	.	.	PUNCT
taxlaw-6842	389	1	a	a	DET
taxlaw-6842	389	2	board	board	NOUN
taxlaw-6842	389	3	member	member	NOUN
taxlaw-6842	389	4	or	or	CCONJ
taxlaw-6842	389	5	major	major	ADJ
taxlaw-6842	389	6	donor	donor	NOUN
taxlaw-6842	389	7	obviously	obviously	ADV
taxlaw-6842	389	8	is	be	AUX
taxlaw-6842	389	9	more	more	ADV
taxlaw-6842	389	10	likely	likely	ADJ
taxlaw-6842	389	11	to	to	PART
taxlaw-6842	389	12	have	have	VERB
taxlaw-6842	389	13	this	this	DET
taxlaw-6842	389	14	sway	sway	NOUN
taxlaw-6842	389	15	than	than	ADP
taxlaw-6842	389	16	a	a	DET
taxlaw-6842	389	17	modest	modest	ADJ
taxlaw-6842	389	18	donor	donor	NOUN
taxlaw-6842	389	19	.	.	PUNCT
taxlaw-6842	390	1	to	to	PART
taxlaw-6842	390	2	be	be	AUX
taxlaw-6842	390	3	effective	effective	ADJ
taxlaw-6842	390	4	monitors	monitor	NOUN
taxlaw-6842	390	5	,	,	PUNCT
taxlaw-6842	390	6	stakeholders	stakeholder	NOUN
taxlaw-6842	390	7	also	also	ADV
taxlaw-6842	390	8	require	require	VERB
taxlaw-6842	390	9	fine	fine	ADV
taxlaw-6842	390	10	-	-	PUNCT
taxlaw-6842	390	11	grained	grain	VERB
taxlaw-6842	390	12	information	information	NOUN
taxlaw-6842	390	13	.	.	PUNCT
taxlaw-6842	391	1	they	they	PRON
taxlaw-6842	391	2	have	have	VERB
taxlaw-6842	391	3	to	to	PART
taxlaw-6842	391	4	explore	explore	VERB
taxlaw-6842	391	5	whether	whether	SCONJ
taxlaw-6842	391	6	programs	program	NOUN
taxlaw-6842	391	7	are	be	AUX
taxlaw-6842	391	8	accomplishing	accomplish	VERB
taxlaw-6842	391	9	the	the	DET
taxlaw-6842	391	10	relevant	relevant	ADJ
taxlaw-6842	391	11	goals	goal	NOUN
taxlaw-6842	391	12	,	,	PUNCT
taxlaw-6842	391	13	and	and	CCONJ
taxlaw-6842	391	14	whether	whether	SCONJ
taxlaw-6842	391	15	lower	low	ADJ
taxlaw-6842	391	16	-	-	PUNCT
taxlaw-6842	391	17	cost	cost	NOUN
taxlaw-6842	391	18	alternatives	alternative	NOUN
taxlaw-6842	391	19	would	would	AUX
taxlaw-6842	391	20	have	have	VERB
taxlaw-6842	391	21	comparable	comparable	ADJ
taxlaw-6842	391	22	impact	impact	NOUN
taxlaw-6842	391	23	.	.	PUNCT
taxlaw-6842	392	1	to	to	PART
taxlaw-6842	392	2	sum	sum	VERB
taxlaw-6842	392	3	up	up	ADP
taxlaw-6842	392	4	,	,	PUNCT
taxlaw-6842	392	5	nonprofit	nonprofit	ADJ
taxlaw-6842	392	6	stakeholders	stakeholder	NOUN
taxlaw-6842	392	7	can	can	AUX
taxlaw-6842	392	8	be	be	AUX
taxlaw-6842	392	9	effective	effective	ADJ
taxlaw-6842	392	10	monitors	monitor	NOUN
taxlaw-6842	392	11	only	only	ADV
taxlaw-6842	392	12	if	if	SCONJ
taxlaw-6842	392	13	they	they	PRON
taxlaw-6842	392	14	have	have	VERB
taxlaw-6842	392	15	“	"	PUNCT
taxlaw-6842	392	16	the	the	DET
taxlaw-6842	392	17	three	three	NUM
taxlaw-6842	392	18	i	i	PRON
taxlaw-6842	392	19	’s	’s	NOUN
taxlaw-6842	392	20	”	"	PUNCT
taxlaw-6842	392	21	:	:	PUNCT
taxlaw-6842	392	22	incentives	incentive	NOUN
taxlaw-6842	392	23	,	,	PUNCT
taxlaw-6842	392	24	influence	influence	NOUN
taxlaw-6842	392	25	,	,	PUNCT
taxlaw-6842	392	26	and	and	CCONJ
taxlaw-6842	392	27	information	information	NOUN
taxlaw-6842	392	28	.	.	PUNCT
taxlaw-6842	393	1	this	this	DET
taxlaw-6842	393	2	part	part	NOUN
taxlaw-6842	393	3	considers	consider	VERB
taxlaw-6842	393	4	the	the	DET
taxlaw-6842	393	5	potential	potential	NOUN
taxlaw-6842	393	6	of	of	ADP
taxlaw-6842	393	7	four	four	NUM
taxlaw-6842	393	8	groups	group	NOUN
taxlaw-6842	393	9	to	to	PART
taxlaw-6842	393	10	satisfy	satisfy	VERB
taxlaw-6842	393	11	these	these	DET
taxlaw-6842	393	12	criteria	criterion	NOUN
taxlaw-6842	393	13	:	:	PUNCT
taxlaw-6842	393	14	regulators	regulator	NOUN
taxlaw-6842	393	15	;	;	PUNCT
taxlaw-6842	393	16	beneficiaries	beneficiary	NOUN
taxlaw-6842	393	17	;	;	PUNCT
taxlaw-6842	393	18	board	board	NOUN
taxlaw-6842	393	19	members	member	NOUN
taxlaw-6842	393	20	;	;	PUNCT
taxlaw-6842	393	21	donors	donor	NOUN
taxlaw-6842	393	22	;	;	PUNCT
taxlaw-6842	393	23	and	and	CCONJ
taxlaw-6842	393	24	rating	rating	NOUN
taxlaw-6842	393	25	agencies	agency	NOUN
taxlaw-6842	393	26	.	.	PUNCT
taxlaw-6842	394	1	b.	b.	PROPN
taxlaw-6842	394	2	government	government	NOUN
taxlaw-6842	394	3	regulators	regulator	NOUN
taxlaw-6842	394	4	for	for	ADP
taxlaw-6842	394	5	a	a	DET
taxlaw-6842	394	6	range	range	NOUN
taxlaw-6842	394	7	of	of	ADP
taxlaw-6842	394	8	reasons	reason	NOUN
taxlaw-6842	394	9	,	,	PUNCT
taxlaw-6842	394	10	government	government	NOUN
taxlaw-6842	394	11	regulators	regulator	NOUN
taxlaw-6842	394	12	are	be	AUX
taxlaw-6842	394	13	not	not	PART
taxlaw-6842	394	14	well	well	ADV
taxlaw-6842	394	15	-	-	PUNCT
taxlaw-6842	394	16	positioned	position	VERB
taxlaw-6842	394	17	to	to	PART
taxlaw-6842	394	18	monitor	monitor	VERB
taxlaw-6842	394	19	nonprofit	nonprofit	ADJ
taxlaw-6842	394	20	managers	manager	NOUN
taxlaw-6842	394	21	.	.	PUNCT
taxlaw-6842	395	1	when	when	SCONJ
taxlaw-6842	395	2	nonprofits	nonprofit	NOUN
taxlaw-6842	395	3	need	need	VERB
taxlaw-6842	395	4	the	the	DET
taxlaw-6842	395	5	government	government	NOUN
taxlaw-6842	395	6	to	to	PART
taxlaw-6842	395	7	endorse	endorse	VERB
taxlaw-6842	395	8	their	their	PRON
taxlaw-6842	395	9	work	work	NOUN
taxlaw-6842	395	10	,	,	PUNCT
taxlaw-6842	395	11	they	they	PRON
taxlaw-6842	395	12	are	be	AUX
taxlaw-6842	395	13	less	less	ADV
taxlaw-6842	395	14	free	free	ADJ
taxlaw-6842	395	15	to	to	PART
taxlaw-6842	395	16	test	test	VERB
taxlaw-6842	395	17	novel	novel	ADJ
taxlaw-6842	395	18	ideas	idea	NOUN
taxlaw-6842	395	19	and	and	CCONJ
taxlaw-6842	395	20	adjust	adjust	VERB
taxlaw-6842	395	21	to	to	ADP
taxlaw-6842	395	22	changing	change	VERB
taxlaw-6842	395	23	circumstances	circumstance	NOUN
taxlaw-6842	395	24	.	.	PUNCT
taxlaw-6842	396	1	moreover	moreover	ADV
taxlaw-6842	396	2	,	,	PUNCT
taxlaw-6842	396	3	government	government	NOUN
taxlaw-6842	396	4	officials	official	NOUN
taxlaw-6842	396	5	usually	usually	ADV
taxlaw-6842	396	6	lack	lack	VERB
taxlaw-6842	396	7	the	the	DET
taxlaw-6842	396	8	information	information	NOUN
taxlaw-6842	396	9	and	and	CCONJ
taxlaw-6842	396	10	authority	authority	NOUN
taxlaw-6842	396	11	to	to	PART
taxlaw-6842	396	12	provide	provide	VERB
taxlaw-6842	396	13	this	this	DET
taxlaw-6842	396	14	sort	sort	NOUN
taxlaw-6842	396	15	of	of	ADP
taxlaw-6842	396	16	substantive	substantive	ADJ
taxlaw-6842	396	17	oversight	oversight	NOUN
taxlaw-6842	396	18	when	when	SCONJ
taxlaw-6842	396	19	they	they	PRON
taxlaw-6842	396	20	act	act	VERB
taxlaw-6842	396	21	as	as	ADP
taxlaw-6842	396	22	regulators	regulator	NOUN
taxlaw-6842	396	23	,	,	PUNCT
taxlaw-6842	396	24	at	at	ADP
taxlaw-6842	396	25	least	least	ADJ
taxlaw-6842	396	26	under	under	ADP
taxlaw-6842	396	27	current	current	ADJ
taxlaw-6842	396	28	law	law	NOUN
taxlaw-6842	396	29	.	.	PUNCT
taxlaw-6842	397	1	in	in	ADP
taxlaw-6842	397	2	making	make	VERB
taxlaw-6842	397	3	grants	grant	NOUN
taxlaw-6842	397	4	,	,	PUNCT
taxlaw-6842	397	5	however	however	ADV
taxlaw-6842	397	6	,	,	PUNCT
taxlaw-6842	397	7	government	government	NOUN
taxlaw-6842	397	8	agencies	agency	NOUN
taxlaw-6842	397	9	can	can	AUX
taxlaw-6842	397	10	(	(	PUNCT
taxlaw-6842	397	11	and	and	CCONJ
taxlaw-6842	397	12	should	should	AUX
taxlaw-6842	397	13	)	)	PUNCT
taxlaw-6842	397	14	wield	wield	VERB
taxlaw-6842	397	15	the	the	DET
taxlaw-6842	397	16	same	same	ADJ
taxlaw-6842	397	17	sort	sort	NOUN
taxlaw-6842	397	18	of	of	ADP
taxlaw-6842	397	19	influence	influence	NOUN
taxlaw-6842	397	20	as	as	ADP
taxlaw-6842	397	21	other	other	ADJ
taxlaw-6842	397	22	major	major	ADJ
taxlaw-6842	397	23	donors	donor	NOUN
taxlaw-6842	397	24	.	.	PUNCT
taxlaw-6842	398	1	55	55	NUM
taxlaw-6842	398	2	see	see	VERB
taxlaw-6842	398	3	young	young	ADJ
taxlaw-6842	398	4	,	,	PUNCT
taxlaw-6842	398	5	supra	supra	ADJ
taxlaw-6842	398	6	note	note	NOUN
taxlaw-6842	398	7	7	7	NUM
taxlaw-6842	398	8	,	,	PUNCT
taxlaw-6842	398	9	at	at	ADP
taxlaw-6842	398	10	115	115	NUM
taxlaw-6842	398	11	(	(	PUNCT
taxlaw-6842	398	12	“	"	PUNCT
taxlaw-6842	398	13	in	in	ADP
taxlaw-6842	398	14	nonprofit	nonprofit	ADJ
taxlaw-6842	398	15	sectors	sector	NOUN
taxlaw-6842	398	16	especially	especially	ADV
taxlaw-6842	398	17	,	,	PUNCT
taxlaw-6842	398	18	there	there	PRON
taxlaw-6842	398	19	tends	tend	VERB
taxlaw-6842	398	20	to	to	PART
taxlaw-6842	398	21	be	be	AUX
taxlaw-6842	398	22	a	a	DET
taxlaw-6842	398	23	large	large	ADJ
taxlaw-6842	398	24	margin	margin	NOUN
taxlaw-6842	398	25	for	for	ADP
taxlaw-6842	398	26	discretionary	discretionary	ADJ
taxlaw-6842	398	27	behavior	behavior	NOUN
taxlaw-6842	398	28	[	[	X
taxlaw-6842	398	29	by	by	ADP
taxlaw-6842	398	30	managers	manager	NOUN
taxlaw-6842	398	31	]	]	PUNCT
taxlaw-6842	398	32	.	.	PUNCT
taxlaw-6842	398	33	.	.	PUNCT
taxlaw-6842	398	34	.	.	PUNCT
taxlaw-6842	399	1	.	.	PUNCT
taxlaw-6842	400	1	the	the	DET
taxlaw-6842	400	2	relatively	relatively	ADV
taxlaw-6842	400	3	indirect	indirect	ADJ
taxlaw-6842	400	4	and	and	CCONJ
taxlaw-6842	400	5	part	part	ADJ
taxlaw-6842	400	6	-	-	PUNCT
taxlaw-6842	400	7	time	time	NOUN
taxlaw-6842	400	8	control	control	NOUN
taxlaw-6842	400	9	exerted	exert	VERB
taxlaw-6842	400	10	by	by	ADP
taxlaw-6842	400	11	constituent	constituent	NOUN
taxlaw-6842	400	12	groups	group	NOUN
taxlaw-6842	400	13	,	,	PUNCT
taxlaw-6842	400	14	the	the	DET
taxlaw-6842	400	15	imprecise	imprecise	ADJ
taxlaw-6842	400	16	criteria	criterion	NOUN
taxlaw-6842	400	17	that	that	SCONJ
taxlaw-6842	400	18	such	such	ADJ
taxlaw-6842	400	19	groups	group	NOUN
taxlaw-6842	400	20	can	can	AUX
taxlaw-6842	400	21	apply	apply	VERB
taxlaw-6842	400	22	,	,	PUNCT
taxlaw-6842	400	23	and	and	CCONJ
taxlaw-6842	400	24	the	the	DET
taxlaw-6842	400	25	separation	separation	NOUN
taxlaw-6842	400	26	of	of	ADP
taxlaw-6842	400	27	resource	resource	NOUN
taxlaw-6842	400	28	acquisition	acquisition	NOUN
taxlaw-6842	400	29	from	from	ADP
taxlaw-6842	400	30	resource	resource	NOUN
taxlaw-6842	400	31	allocation	allocation	NOUN
taxlaw-6842	400	32	are	be	AUX
taxlaw-6842	400	33	the	the	DET
taxlaw-6842	400	34	main	main	ADJ
taxlaw-6842	400	35	reasons	reason	NOUN
taxlaw-6842	400	36	for	for	ADP
taxlaw-6842	400	37	this	this	DET
taxlaw-6842	400	38	discretion	discretion	NOUN
taxlaw-6842	400	39	.	.	PUNCT
taxlaw-6842	400	40	”	"	PUNCT
taxlaw-6842	400	41	)	)	PUNCT
taxlaw-6842	400	42	.	.	PUNCT
taxlaw-6842	401	1	2020	2020	NUM
taxlaw-6842	401	2	]	]	PUNCT
taxlaw-6842	401	3	enhancing	enhance	VERB
taxlaw-6842	401	4	efficiency	efficiency	NOUN
taxlaw-6842	401	5	at	at	ADP
taxlaw-6842	401	6	nonprofits	nonprofit	NOUN
taxlaw-6842	401	7	with	with	ADP
taxlaw-6842	401	8	analysis	analysis	NOUN
taxlaw-6842	401	9	and	and	CCONJ
taxlaw-6842	401	10	disclosure	disclosure	NOUN
taxlaw-6842	401	11	93	93	NUM
taxlaw-6842	401	12	1	1	NUM
taxlaw-6842	401	13	.	.	PUNCT
taxlaw-6842	401	14	incentives	incentive	NOUN
taxlaw-6842	401	15	when	when	SCONJ
taxlaw-6842	401	16	they	they	PRON
taxlaw-6842	401	17	make	make	VERB
taxlaw-6842	401	18	grants	grant	NOUN
taxlaw-6842	401	19	,	,	PUNCT
taxlaw-6842	401	20	government	government	NOUN
taxlaw-6842	401	21	officials	official	NOUN
taxlaw-6842	401	22	have	have	VERB
taxlaw-6842	401	23	reason	reason	NOUN
taxlaw-6842	401	24	to	to	PART
taxlaw-6842	401	25	dig	dig	VERB
taxlaw-6842	401	26	into	into	ADP
taxlaw-6842	401	27	the	the	DET
taxlaw-6842	401	28	details	detail	NOUN
taxlaw-6842	401	29	of	of	ADP
taxlaw-6842	401	30	a	a	DET
taxlaw-6842	401	31	nonprofit	nonprofit	ADJ
taxlaw-6842	401	32	’s	’s	PART
taxlaw-6842	401	33	work	work	NOUN
taxlaw-6842	401	34	.	.	PUNCT
taxlaw-6842	402	1	but	but	CCONJ
taxlaw-6842	402	2	otherwise	otherwise	ADV
taxlaw-6842	402	3	,	,	PUNCT
taxlaw-6842	402	4	government	government	NOUN
taxlaw-6842	402	5	officials	official	NOUN
taxlaw-6842	402	6	do	do	AUX
taxlaw-6842	402	7	not	not	PART
taxlaw-6842	402	8	have	have	VERB
taxlaw-6842	402	9	the	the	DET
taxlaw-6842	402	10	same	same	ADJ
taxlaw-6842	402	11	incentives	incentive	NOUN
taxlaw-6842	402	12	as	as	SCONJ
taxlaw-6842	402	13	other	other	ADJ
taxlaw-6842	402	14	stakeholders	stakeholder	NOUN
taxlaw-6842	402	15	to	to	PART
taxlaw-6842	402	16	scrutinize	scrutinize	VERB
taxlaw-6842	402	17	a	a	DET
taxlaw-6842	402	18	nonprofit	nonprofit	ADJ
taxlaw-6842	402	19	’s	’s	PART
taxlaw-6842	402	20	mission	mission	NOUN
taxlaw-6842	402	21	and	and	CCONJ
taxlaw-6842	402	22	programs	program	NOUN
taxlaw-6842	402	23	.	.	PUNCT
taxlaw-6842	403	1	unlike	unlike	ADP
taxlaw-6842	403	2	beneficiaries	beneficiary	NOUN
taxlaw-6842	403	3	,	,	PUNCT
taxlaw-6842	403	4	regulators	regulator	NOUN
taxlaw-6842	403	5	obviously	obviously	ADV
taxlaw-6842	403	6	do	do	AUX
taxlaw-6842	403	7	not	not	PART
taxlaw-6842	403	8	use	use	VERB
taxlaw-6842	403	9	the	the	DET
taxlaw-6842	403	10	nonprofit	nonprofit	NOUN
taxlaw-6842	403	11	’s	’s	PART
taxlaw-6842	403	12	goods	good	NOUN
taxlaw-6842	403	13	and	and	CCONJ
taxlaw-6842	403	14	services	service	NOUN
taxlaw-6842	403	15	.	.	PUNCT
taxlaw-6842	404	1	unlike	unlike	ADP
taxlaw-6842	404	2	board	board	NOUN
taxlaw-6842	404	3	members	member	NOUN
taxlaw-6842	404	4	,	,	PUNCT
taxlaw-6842	404	5	they	they	PRON
taxlaw-6842	404	6	do	do	AUX
taxlaw-6842	404	7	not	not	PART
taxlaw-6842	404	8	make	make	VERB
taxlaw-6842	404	9	a	a	DET
taxlaw-6842	404	10	choice	choice	NOUN
taxlaw-6842	404	11	to	to	PART
taxlaw-6842	404	12	volunteer	volunteer	VERB
taxlaw-6842	404	13	time	time	NOUN
taxlaw-6842	404	14	and	and	CCONJ
taxlaw-6842	404	15	associate	associate	VERB
taxlaw-6842	404	16	their	their	PRON
taxlaw-6842	404	17	reputation	reputation	NOUN
taxlaw-6842	404	18	with	with	ADP
taxlaw-6842	404	19	a	a	DET
taxlaw-6842	404	20	specific	specific	ADJ
taxlaw-6842	404	21	nonprofit	nonprofit	NOUN
taxlaw-6842	404	22	.	.	PUNCT
taxlaw-6842	405	1	unlike	unlike	ADP
taxlaw-6842	405	2	donors	donor	NOUN
taxlaw-6842	405	3	,	,	PUNCT
taxlaw-6842	405	4	they	they	PRON
taxlaw-6842	405	5	do	do	AUX
taxlaw-6842	405	6	not	not	PART
taxlaw-6842	405	7	commit	commit	VERB
taxlaw-6842	405	8	their	their	PRON
taxlaw-6842	405	9	own	own	ADJ
taxlaw-6842	405	10	money	money	NOUN
taxlaw-6842	405	11	.	.	PUNCT
taxlaw-6842	406	1	without	without	ADP
taxlaw-6842	406	2	this	this	DET
taxlaw-6842	406	3	sort	sort	NOUN
taxlaw-6842	406	4	of	of	ADP
taxlaw-6842	406	5	personal	personal	ADJ
taxlaw-6842	406	6	stake	stake	NOUN
taxlaw-6842	406	7	,	,	PUNCT
taxlaw-6842	406	8	government	government	NOUN
taxlaw-6842	406	9	regulators	regulator	NOUN
taxlaw-6842	406	10	will	will	AUX
taxlaw-6842	406	11	not	not	PART
taxlaw-6842	406	12	necessarily	necessarily	ADV
taxlaw-6842	406	13	invest	invest	VERB
taxlaw-6842	406	14	the	the	DET
taxlaw-6842	406	15	time	time	NOUN
taxlaw-6842	406	16	and	and	CCONJ
taxlaw-6842	406	17	effort	effort	NOUN
taxlaw-6842	406	18	needed	need	VERB
taxlaw-6842	406	19	to	to	PART
taxlaw-6842	406	20	dig	dig	VERB
taxlaw-6842	406	21	into	into	ADP
taxlaw-6842	406	22	the	the	DET
taxlaw-6842	406	23	details	detail	NOUN
taxlaw-6842	406	24	.	.	PUNCT
taxlaw-6842	407	1	just	just	ADV
taxlaw-6842	407	2	as	as	SCONJ
taxlaw-6842	407	3	government	government	NOUN
taxlaw-6842	407	4	regulators	regulator	NOUN
taxlaw-6842	407	5	are	be	AUX
taxlaw-6842	407	6	too	too	ADV
taxlaw-6842	407	7	“	"	PUNCT
taxlaw-6842	407	8	hands	hand	NOUN
taxlaw-6842	407	9	off	off	ADP
taxlaw-6842	407	10	”	"	PUNCT
taxlaw-6842	407	11	in	in	ADP
taxlaw-6842	407	12	some	some	DET
taxlaw-6842	407	13	cases	case	NOUN
taxlaw-6842	407	14	,	,	PUNCT
taxlaw-6842	407	15	they	they	PRON
taxlaw-6842	407	16	are	be	AUX
taxlaw-6842	407	17	too	too	ADV
taxlaw-6842	407	18	“	"	PUNCT
taxlaw-6842	407	19	hands	hand	NOUN
taxlaw-6842	407	20	on	on	ADP
taxlaw-6842	407	21	”	"	PUNCT
taxlaw-6842	407	22	in	in	ADP
taxlaw-6842	407	23	others	other	NOUN
taxlaw-6842	407	24	.	.	PUNCT
taxlaw-6842	408	1	because	because	SCONJ
taxlaw-6842	408	2	regulators	regulator	NOUN
taxlaw-6842	408	3	usually	usually	ADV
taxlaw-6842	408	4	represent	represent	VERB
taxlaw-6842	408	5	the	the	DET
taxlaw-6842	408	6	preferences	preference	NOUN
taxlaw-6842	408	7	of	of	ADP
taxlaw-6842	408	8	median	median	ADJ
taxlaw-6842	408	9	voters	voter	NOUN
taxlaw-6842	408	10	and	and	CCONJ
taxlaw-6842	408	11	powerful	powerful	ADJ
taxlaw-6842	408	12	interest	interest	NOUN
taxlaw-6842	408	13	groups	group	NOUN
taxlaw-6842	408	14	,	,	PUNCT
taxlaw-6842	408	15	they	they	PRON
taxlaw-6842	408	16	sometimes	sometimes	ADV
taxlaw-6842	408	17	have	have	VERB
taxlaw-6842	408	18	political	political	ADJ
taxlaw-6842	408	19	reasons	reason	NOUN
taxlaw-6842	408	20	to	to	PART
taxlaw-6842	408	21	block	block	VERB
taxlaw-6842	408	22	a	a	DET
taxlaw-6842	408	23	nonprofit	nonprofit	NOUN
taxlaw-6842	408	24	from	from	ADP
taxlaw-6842	408	25	incubating	incubate	VERB
taxlaw-6842	408	26	an	an	DET
taxlaw-6842	408	27	innovative	innovative	ADJ
taxlaw-6842	408	28	but	but	CCONJ
taxlaw-6842	408	29	controversial	controversial	ADJ
taxlaw-6842	408	30	idea	idea	NOUN
taxlaw-6842	408	31	.	.	PUNCT
taxlaw-6842	409	1	indeed	indeed	ADV
taxlaw-6842	409	2	,	,	PUNCT
taxlaw-6842	409	3	this	this	PRON
taxlaw-6842	409	4	used	use	VERB
taxlaw-6842	409	5	to	to	PART
taxlaw-6842	409	6	be	be	AUX
taxlaw-6842	409	7	a	a	DET
taxlaw-6842	409	8	serious	serious	ADJ
taxlaw-6842	409	9	concern	concern	NOUN
taxlaw-6842	409	10	.	.	PUNCT
taxlaw-6842	410	1	years	year	NOUN
taxlaw-6842	410	2	ago	ago	ADV
taxlaw-6842	410	3	,	,	PUNCT
taxlaw-6842	410	4	in	in	ADP
taxlaw-6842	410	5	deciding	decide	VERB
taxlaw-6842	410	6	whether	whether	SCONJ
taxlaw-6842	410	7	to	to	PART
taxlaw-6842	410	8	approve	approve	VERB
taxlaw-6842	410	9	new	new	ADJ
taxlaw-6842	410	10	nonprofits	nonprofit	NOUN
taxlaw-6842	410	11	,	,	PUNCT
taxlaw-6842	410	12	state	state	NOUN
taxlaw-6842	410	13	regulators	regulator	NOUN
taxlaw-6842	410	14	and	and	CCONJ
taxlaw-6842	410	15	judges	judge	NOUN
taxlaw-6842	410	16	discriminated	discriminate	VERB
taxlaw-6842	410	17	against	against	ADP
taxlaw-6842	410	18	“	"	PUNCT
taxlaw-6842	410	19	foreigners	foreigner	NOUN
taxlaw-6842	410	20	,	,	PUNCT
taxlaw-6842	410	21	cultural	cultural	ADJ
taxlaw-6842	410	22	diversity	diversity	NOUN
taxlaw-6842	410	23	,	,	PUNCT
taxlaw-6842	410	24	controversial	controversial	ADJ
taxlaw-6842	410	25	causes	cause	NOUN
taxlaw-6842	410	26	,	,	PUNCT
taxlaw-6842	410	27	persons	person	NOUN
taxlaw-6842	410	28	of	of	ADP
taxlaw-6842	410	29	low	low	ADJ
taxlaw-6842	410	30	income	income	NOUN
taxlaw-6842	410	31	and	and	CCONJ
taxlaw-6842	410	32	labor	labor	NOUN
taxlaw-6842	410	33	unions	union	NOUN
taxlaw-6842	410	34	,	,	PUNCT
taxlaw-6842	410	35	and	and	CCONJ
taxlaw-6842	410	36	persons	person	NOUN
taxlaw-6842	410	37	of	of	ADP
taxlaw-6842	410	38	color,”56	color,”56	NOUN
taxlaw-6842	410	39	as	as	SCONJ
taxlaw-6842	410	40	professors	professors	PROPN
taxlaw-6842	410	41	fishman	fishman	PROPN
taxlaw-6842	410	42	,	,	PUNCT
taxlaw-6842	410	43	schwartz	schwartz	PROPN
taxlaw-6842	410	44	,	,	PUNCT
taxlaw-6842	410	45	and	and	CCONJ
taxlaw-6842	410	46	mayer	mayer	PROPN
taxlaw-6842	410	47	have	have	AUX
taxlaw-6842	410	48	observed	observe	VERB
taxlaw-6842	410	49	.	.	PUNCT
taxlaw-6842	411	1	fortunately	fortunately	ADV
taxlaw-6842	411	2	,	,	PUNCT
taxlaw-6842	411	3	regulatory	regulatory	ADJ
taxlaw-6842	411	4	review	review	NOUN
taxlaw-6842	411	5	has	have	AUX
taxlaw-6842	411	6	become	become	VERB
taxlaw-6842	411	7	more	more	ADV
taxlaw-6842	411	8	ministerial	ministerial	ADJ
taxlaw-6842	411	9	than	than	ADP
taxlaw-6842	411	10	substantive	substantive	ADJ
taxlaw-6842	411	11	under	under	ADP
taxlaw-6842	411	12	current	current	ADJ
taxlaw-6842	411	13	law,57	law,57	NOUN
taxlaw-6842	411	14	allowing	allow	VERB
taxlaw-6842	411	15	nonprofits	nonprofit	NOUN
taxlaw-6842	411	16	to	to	PART
taxlaw-6842	411	17	engage	engage	VERB
taxlaw-6842	411	18	in	in	ADP
taxlaw-6842	411	19	bold	bold	ADJ
taxlaw-6842	411	20	experiments	experiment	NOUN
taxlaw-6842	411	21	.	.	PUNCT
taxlaw-6842	412	1	“	"	PUNCT
taxlaw-6842	412	2	unlike	unlike	ADP
taxlaw-6842	412	3	government	government	NOUN
taxlaw-6842	412	4	,	,	PUNCT
taxlaw-6842	412	5	an	an	DET
taxlaw-6842	412	6	independent	independent	ADJ
taxlaw-6842	412	7	sector	sector	NOUN
taxlaw-6842	412	8	group	group	NOUN
taxlaw-6842	412	9	need	need	AUX
taxlaw-6842	412	10	not	not	PART
taxlaw-6842	412	11	ascertain	ascertain	VERB
taxlaw-6842	412	12	that	that	SCONJ
taxlaw-6842	412	13	its	its	PRON
taxlaw-6842	412	14	idea	idea	NOUN
taxlaw-6842	412	15	or	or	CCONJ
taxlaw-6842	412	16	philosophy	philosophy	NOUN
taxlaw-6842	412	17	is	be	AUX
taxlaw-6842	412	18	supported	support	VERB
taxlaw-6842	412	19	by	by	ADP
taxlaw-6842	412	20	some	some	DET
taxlaw-6842	412	21	large	large	ADJ
taxlaw-6842	412	22	constituency	constituency	NOUN
taxlaw-6842	412	23	.	.	PUNCT
taxlaw-6842	412	24	.	.	PUNCT
taxlaw-6842	412	25	.	.	PUNCT
taxlaw-6842	413	1	,	,	PUNCT
taxlaw-6842	413	2	”	"	PUNCT
taxlaw-6842	413	3	john	john	PROPN
taxlaw-6842	413	4	gardner	gardner	PROPN
taxlaw-6842	413	5	has	have	AUX
taxlaw-6842	413	6	observed	observe	VERB
taxlaw-6842	413	7	.	.	PUNCT
taxlaw-6842	414	1	“	"	PUNCT
taxlaw-6842	414	2	if	if	SCONJ
taxlaw-6842	414	3	a	a	DET
taxlaw-6842	414	4	handful	handful	NOUN
taxlaw-6842	414	5	of	of	ADP
taxlaw-6842	414	6	people	people	NOUN
taxlaw-6842	414	7	want	want	VERB
taxlaw-6842	414	8	to	to	PART
taxlaw-6842	414	9	back	back	VERB
taxlaw-6842	414	10	a	a	DET
taxlaw-6842	414	11	new	new	ADJ
taxlaw-6842	414	12	idea	idea	NOUN
taxlaw-6842	414	13	,	,	PUNCT
taxlaw-6842	414	14	they	they	PRON
taxlaw-6842	414	15	need	need	AUX
taxlaw-6842	414	16	seek	seek	VERB
taxlaw-6842	414	17	no	no	DET
taxlaw-6842	414	18	larger	large	ADJ
taxlaw-6842	414	19	consensus	consensus	NOUN
taxlaw-6842	414	20	.	.	PUNCT
taxlaw-6842	415	1	”58	”58	PROPN
taxlaw-6842	415	2	this	this	DET
taxlaw-6842	415	3	immunity	immunity	NOUN
taxlaw-6842	415	4	from	from	ADP
taxlaw-6842	415	5	political	political	ADJ
taxlaw-6842	415	6	constraints	constraint	NOUN
taxlaw-6842	415	7	is	be	AUX
taxlaw-6842	415	8	the	the	DET
taxlaw-6842	415	9	reason	reason	NOUN
taxlaw-6842	415	10	why	why	SCONJ
taxlaw-6842	415	11	civil	civil	ADJ
taxlaw-6842	415	12	rights	right	NOUN
taxlaw-6842	415	13	,	,	PUNCT
taxlaw-6842	415	14	women	woman	NOUN
taxlaw-6842	415	15	’s	’s	PART
taxlaw-6842	415	16	rights	right	NOUN
taxlaw-6842	415	17	,	,	PUNCT
taxlaw-6842	415	18	environmentalism	environmentalism	NOUN
taxlaw-6842	415	19	,	,	PUNCT
taxlaw-6842	415	20	and	and	CCONJ
taxlaw-6842	415	21	other	other	ADJ
taxlaw-6842	415	22	transformative	transformative	ADJ
taxlaw-6842	415	23	social	social	ADJ
taxlaw-6842	415	24	movements	movement	NOUN
taxlaw-6842	415	25	in	in	ADP
taxlaw-6842	415	26	the	the	DET
taxlaw-6842	415	27	u.s	u.s	PROPN
taxlaw-6842	415	28	.	.	PROPN
taxlaw-6842	415	29	began	begin	VERB
taxlaw-6842	415	30	in	in	ADP
taxlaw-6842	415	31	nonprofits	nonprofit	NOUN
taxlaw-6842	415	32	;	;	PUNCT
taxlaw-6842	415	33	the	the	DET
taxlaw-6842	415	34	government	government	NOUN
taxlaw-6842	415	35	did	do	AUX
taxlaw-6842	415	36	not	not	PART
taxlaw-6842	415	37	embrace	embrace	VERB
taxlaw-6842	415	38	them	they	PRON
taxlaw-6842	415	39	until	until	ADP
taxlaw-6842	415	40	much	much	ADV
taxlaw-6842	415	41	later	later	ADV
taxlaw-6842	415	42	,	,	PUNCT
taxlaw-6842	415	43	when	when	SCONJ
taxlaw-6842	415	44	they	they	PRON
taxlaw-6842	415	45	enjoyed	enjoy	VERB
taxlaw-6842	415	46	broader	broad	ADJ
taxlaw-6842	415	47	support.59	support.59	NOUN
taxlaw-6842	415	48	in	in	ADP
taxlaw-6842	415	49	addition	addition	NOUN
taxlaw-6842	415	50	to	to	ADP
taxlaw-6842	415	51	undercutting	undercut	VERB
taxlaw-6842	415	52	a	a	DET
taxlaw-6842	415	53	nonprofit	nonprofit	NOUN
taxlaw-6842	415	54	’s	’s	PART
taxlaw-6842	415	55	ability	ability	NOUN
taxlaw-6842	415	56	to	to	PART
taxlaw-6842	415	57	experiment	experiment	VERB
taxlaw-6842	415	58	with	with	ADP
taxlaw-6842	415	59	unconventional	unconventional	ADJ
taxlaw-6842	415	60	ideas	idea	NOUN
taxlaw-6842	415	61	,	,	PUNCT
taxlaw-6842	415	62	substantive	substantive	ADJ
taxlaw-6842	415	63	regulatory	regulatory	ADJ
taxlaw-6842	415	64	oversight	oversight	NOUN
taxlaw-6842	415	65	has	have	VERB
taxlaw-6842	415	66	other	other	ADJ
taxlaw-6842	415	67	costs	cost	NOUN
taxlaw-6842	415	68	as	as	ADV
taxlaw-6842	415	69	well	well	ADV
taxlaw-6842	415	70	.	.	PUNCT
taxlaw-6842	416	1	if	if	SCONJ
taxlaw-6842	416	2	nonprofits	nonprofit	NOUN
taxlaw-6842	416	3	need	need	VERB
taxlaw-6842	416	4	the	the	DET
taxlaw-6842	416	5	government	government	NOUN
taxlaw-6842	416	6	to	to	PART
taxlaw-6842	416	7	“	"	PUNCT
taxlaw-6842	416	8	sign	sign	VERB
taxlaw-6842	416	9	off	off	ADP
taxlaw-6842	416	10	,	,	PUNCT
taxlaw-6842	416	11	”	"	PUNCT
taxlaw-6842	416	12	political	political	ADJ
taxlaw-6842	416	13	and	and	CCONJ
taxlaw-6842	416	14	bureaucratic	bureaucratic	ADJ
taxlaw-6842	416	15	barriers	barrier	NOUN
taxlaw-6842	416	16	become	become	VERB
taxlaw-6842	416	17	more	more	ADV
taxlaw-6842	416	18	formidable	formidable	ADJ
taxlaw-6842	416	19	in	in	ADP
taxlaw-6842	416	20	launching	launch	VERB
taxlaw-6842	416	21	and	and	CCONJ
taxlaw-6842	416	22	shutting	shut	VERB
taxlaw-6842	416	23	down	down	ADP
taxlaw-6842	416	24	initiatives	initiative	NOUN
taxlaw-6842	416	25	,	,	PUNCT
taxlaw-6842	416	26	as	as	ADV
taxlaw-6842	416	27	well	well	ADV
taxlaw-6842	416	28	as	as	ADP
taxlaw-6842	416	29	in	in	ADP
taxlaw-6842	416	30	making	make	VERB
taxlaw-6842	416	31	course	course	NOUN
taxlaw-6842	416	32	corrections.60	corrections.60	NOUN
taxlaw-6842	416	33	56	56	NUM
taxlaw-6842	416	34	james	james	PROPN
taxlaw-6842	416	35	j.	j.	PROPN
taxlaw-6842	416	36	fishman	fishman	PROPN
taxlaw-6842	416	37	,	,	PUNCT
taxlaw-6842	416	38	stephen	stephen	PROPN
taxlaw-6842	416	39	schwarz	schwarz	PROPN
taxlaw-6842	416	40	&	&	CCONJ
taxlaw-6842	416	41	lloyd	lloyd	PROPN
taxlaw-6842	416	42	hitoshi	hitoshi	PROPN
taxlaw-6842	416	43	mayer	mayer	PROPN
taxlaw-6842	416	44	,	,	PUNCT
taxlaw-6842	416	45	nonprofit	nonprofit	ADJ
taxlaw-6842	416	46	organizations	organization	NOUN
taxlaw-6842	416	47	cases	case	NOUN
taxlaw-6842	416	48	and	and	CCONJ
taxlaw-6842	416	49	materials	material	NOUN
taxlaw-6842	416	50	55	55	NUM
taxlaw-6842	416	51	-	-	SYM
taxlaw-6842	416	52	56	56	NUM
taxlaw-6842	416	53	(	(	PUNCT
taxlaw-6842	416	54	5th	5th	ADJ
taxlaw-6842	416	55	ed	ed	NOUN
taxlaw-6842	416	56	.	.	PROPN
taxlaw-6842	416	57	2015	2015	NUM
taxlaw-6842	416	58	)	)	PUNCT
taxlaw-6842	416	59	.	.	PUNCT
taxlaw-6842	417	1	57	57	NUM
taxlaw-6842	418	1	i	i	PRON
taxlaw-6842	418	2	d.	d.	PROPN
taxlaw-6842	418	3	58	58	NUM
taxlaw-6842	418	4	john	john	PROPN
taxlaw-6842	418	5	w.	w.	PROPN
taxlaw-6842	418	6	gardner	gardner	PROPN
taxlaw-6842	418	7	,	,	PUNCT
taxlaw-6842	418	8	the	the	DET
taxlaw-6842	418	9	independent	independent	ADJ
taxlaw-6842	418	10	sector	sector	NOUN
taxlaw-6842	418	11	in	in	ADP
taxlaw-6842	418	12	american	american	ADJ
taxlaw-6842	418	13	voluntary	voluntary	PROPN
taxlaw-6842	418	14	spirit	spirit	PROPN
taxlaw-6842	418	15	xiii	xiii	PROPN
taxlaw-6842	419	1	(	(	PUNCT
taxlaw-6842	419	2	brian	brian	PROPN
taxlaw-6842	419	3	o’connell	o’connell	PROPN
taxlaw-6842	419	4	ed	ed	NOUN
taxlaw-6842	419	5	.	.	PROPN
taxlaw-6842	419	6	1983	1983	NUM
taxlaw-6842	419	7	)	)	PUNCT
taxlaw-6842	419	8	;	;	PUNCT
taxlaw-6842	419	9	see	see	VERB
taxlaw-6842	419	10	also	also	ADV
taxlaw-6842	419	11	burton	burton	PROPN
taxlaw-6842	419	12	a.	a.	NOUN
taxlaw-6842	419	13	weisbrod	weisbrod	PROPN
taxlaw-6842	419	14	,	,	PUNCT
taxlaw-6842	419	15	toward	toward	ADP
taxlaw-6842	419	16	a	a	DET
taxlaw-6842	419	17	theory	theory	NOUN
taxlaw-6842	419	18	of	of	ADP
taxlaw-6842	419	19	the	the	DET
taxlaw-6842	419	20	voluntary	voluntary	ADJ
taxlaw-6842	419	21	nonprofit	nonprofit	ADJ
taxlaw-6842	419	22	sector	sector	NOUN
taxlaw-6842	419	23	in	in	ADP
taxlaw-6842	419	24	a	a	DET
taxlaw-6842	419	25	three	three	NUM
taxlaw-6842	419	26	sector	sector	NOUN
taxlaw-6842	419	27	economy	economy	NOUN
taxlaw-6842	419	28	,	,	PUNCT
taxlaw-6842	419	29	in	in	ADP
taxlaw-6842	419	30	the	the	DET
taxlaw-6842	419	31	economics	economic	NOUN
taxlaw-6842	419	32	of	of	ADP
taxlaw-6842	419	33	nonprofit	nonprofit	ADJ
taxlaw-6842	419	34	institutions	institution	NOUN
taxlaw-6842	419	35	21	21	NUM
taxlaw-6842	419	36	,	,	PUNCT
taxlaw-6842	419	37	30	30	NUM
taxlaw-6842	419	38	-	-	SYM
taxlaw-6842	419	39	31	31	NUM
taxlaw-6842	419	40	(	(	PUNCT
taxlaw-6842	419	41	susan	susan	PROPN
taxlaw-6842	419	42	rose	rose	PROPN
taxlaw-6842	419	43	-	-	PUNCT
taxlaw-6842	419	44	ackerman	ackerman	PROPN
taxlaw-6842	419	45	ed	ed	NOUN
taxlaw-6842	419	46	.	.	PROPN
taxlaw-6842	419	47	,	,	PUNCT
taxlaw-6842	419	48	1986	1986	NUM
taxlaw-6842	419	49	)	)	PUNCT
taxlaw-6842	419	50	(	(	PUNCT
taxlaw-6842	419	51	defending	defend	VERB
taxlaw-6842	419	52	charitable	charitable	ADJ
taxlaw-6842	419	53	deduction	deduction	NOUN
taxlaw-6842	419	54	as	as	ADP
taxlaw-6842	419	55	empowering	empower	VERB
taxlaw-6842	419	56	minorities	minority	NOUN
taxlaw-6842	419	57	to	to	PART
taxlaw-6842	419	58	pursue	pursue	VERB
taxlaw-6842	419	59	public	public	ADJ
taxlaw-6842	419	60	goals	goal	NOUN
taxlaw-6842	419	61	that	that	SCONJ
taxlaw-6842	419	62	majoritarian	majoritarian	ADJ
taxlaw-6842	419	63	political	political	ADJ
taxlaw-6842	419	64	processes	process	NOUN
taxlaw-6842	419	65	would	would	AUX
taxlaw-6842	419	66	not	not	PART
taxlaw-6842	419	67	endorse	endorse	VERB
taxlaw-6842	419	68	)	)	PUNCT
taxlaw-6842	419	69	.	.	PUNCT
taxlaw-6842	420	1	59	59	NUM
taxlaw-6842	420	2	david	david	PROPN
taxlaw-6842	420	3	m.	m.	PROPN
taxlaw-6842	420	4	schizer	schizer	PROPN
taxlaw-6842	420	5	,	,	PUNCT
taxlaw-6842	420	6	subsidizing	subsidize	VERB
taxlaw-6842	420	7	charitable	charitable	ADJ
taxlaw-6842	420	8	contributions	contribution	NOUN
taxlaw-6842	420	9	:	:	PUNCT
taxlaw-6842	420	10	incentives	incentive	NOUN
taxlaw-6842	420	11	,	,	PUNCT
taxlaw-6842	420	12	information	information	NOUN
taxlaw-6842	420	13	,	,	PUNCT
taxlaw-6842	420	14	and	and	CCONJ
taxlaw-6842	420	15	the	the	DET
taxlaw-6842	420	16	private	private	ADJ
taxlaw-6842	420	17	pursuit	pursuit	NOUN
taxlaw-6842	420	18	of	of	ADP
taxlaw-6842	420	19	public	public	ADJ
taxlaw-6842	420	20	goals	goal	NOUN
taxlaw-6842	420	21	,	,	PUNCT
taxlaw-6842	420	22	62	62	NUM
taxlaw-6842	420	23	tax	tax	NOUN
taxlaw-6842	420	24	l.	l.	PROPN
taxlaw-6842	420	25	rev	rev	PROPN
taxlaw-6842	420	26	.	.	PROPN
taxlaw-6842	420	27	221	221	NUM
taxlaw-6842	420	28	,	,	PUNCT
taxlaw-6842	420	29	244	244	NUM
taxlaw-6842	420	30	(	(	PUNCT
taxlaw-6842	420	31	2008	2008	NUM
taxlaw-6842	420	32	-	-	SYM
taxlaw-6842	420	33	2009	2009	NUM
taxlaw-6842	420	34	)	)	PUNCT
taxlaw-6842	420	35	(	(	PUNCT
taxlaw-6842	420	36	“	"	PUNCT
taxlaw-6842	420	37	[	[	X
taxlaw-6842	420	38	a	a	X
taxlaw-6842	420	39	]	]	X
taxlaw-6842	420	40	number	number	NOUN
taxlaw-6842	420	41	of	of	ADP
taxlaw-6842	420	42	important	important	ADJ
taxlaw-6842	420	43	social	social	ADJ
taxlaw-6842	420	44	movements	movement	NOUN
taxlaw-6842	420	45	-	-	PUNCT
taxlaw-6842	420	46	from	from	ADP
taxlaw-6842	420	47	civil	civil	ADJ
taxlaw-6842	420	48	rights	right	NOUN
taxlaw-6842	420	49	and	and	CCONJ
taxlaw-6842	420	50	women	woman	NOUN
taxlaw-6842	420	51	's	's	PART
taxlaw-6842	420	52	rights	right	NOUN
taxlaw-6842	420	53	to	to	ADP
taxlaw-6842	420	54	environmentalism	environmentalism	NOUN
taxlaw-6842	420	55	-	-	PUNCT
taxlaw-6842	420	56	were	be	AUX
taxlaw-6842	420	57	pursued	pursue	VERB
taxlaw-6842	420	58	first	first	ADV
taxlaw-6842	420	59	through	through	ADP
taxlaw-6842	420	60	nonprofits	nonprofit	NOUN
taxlaw-6842	420	61	(	(	PUNCT
taxlaw-6842	420	62	for	for	ADP
taxlaw-6842	420	63	example	example	NOUN
taxlaw-6842	420	64	,	,	PUNCT
taxlaw-6842	420	65	the	the	DET
taxlaw-6842	420	66	naacp	naacp	PROPN
taxlaw-6842	420	67	,	,	PUNCT
taxlaw-6842	420	68	the	the	DET
taxlaw-6842	420	69	aclu	aclu	PROPN
taxlaw-6842	420	70	women	woman	NOUN
taxlaw-6842	420	71	's	's	PART
taxlaw-6842	420	72	rights	right	NOUN
taxlaw-6842	420	73	project	project	NOUN
taxlaw-6842	420	74	,	,	PUNCT
taxlaw-6842	420	75	the	the	DET
taxlaw-6842	420	76	nrdc	nrdc	NOUN
taxlaw-6842	420	77	)	)	PUNCT
taxlaw-6842	420	78	before	before	SCONJ
taxlaw-6842	420	79	they	they	PRON
taxlaw-6842	420	80	ultimately	ultimately	ADV
taxlaw-6842	420	81	became	become	VERB
taxlaw-6842	420	82	the	the	DET
taxlaw-6842	420	83	subject	subject	NOUN
taxlaw-6842	420	84	of	of	ADP
taxlaw-6842	420	85	government	government	NOUN
taxlaw-6842	420	86	action	action	NOUN
taxlaw-6842	420	87	.	.	PUNCT
taxlaw-6842	420	88	”	"	PUNCT
taxlaw-6842	420	89	)	)	PUNCT
taxlaw-6842	420	90	.	.	PUNCT
taxlaw-6842	421	1	60	60	NUM
taxlaw-6842	421	2	see	see	VERB
taxlaw-6842	421	3	hansmann	hansmann	NOUN
taxlaw-6842	421	4	economic	economic	ADJ
taxlaw-6842	421	5	theories	theory	NOUN
taxlaw-6842	421	6	,	,	PUNCT
taxlaw-6842	421	7	supra	supra	PROPN
taxlaw-6842	421	8	note	note	PROPN
taxlaw-6842	421	9	16	16	NUM
taxlaw-6842	421	10	,	,	PUNCT
taxlaw-6842	421	11	at	at	ADP
taxlaw-6842	421	12	35	35	NUM
taxlaw-6842	421	13	(	(	PUNCT
taxlaw-6842	421	14	nonprofits	nonprofit	NOUN
taxlaw-6842	421	15	are	be	AUX
taxlaw-6842	421	16	less	less	ADV
taxlaw-6842	421	17	bureaucratic	bureaucratic	ADJ
taxlaw-6842	421	18	than	than	ADP
taxlaw-6842	421	19	government	government	NOUN
taxlaw-6842	421	20	)	)	PUNCT
taxlaw-6842	421	21	;	;	PUNCT
taxlaw-6842	421	22	john	john	PROPN
taxlaw-6842	421	23	tyler	tyler	PROPN
taxlaw-6842	421	24	,	,	PUNCT
taxlaw-6842	421	25	transparency	transparency	NOUN
taxlaw-6842	421	26	in	in	ADP
taxlaw-6842	421	27	philanthropy	philanthropy	NOUN
taxlaw-6842	421	28	33	33	NUM
taxlaw-6842	421	29	(	(	PUNCT
taxlaw-6842	421	30	2013	2013	NUM
taxlaw-6842	421	31	)	)	PUNCT
taxlaw-6842	421	32	(	(	PUNCT
taxlaw-6842	421	33	”	"	PUNCT
taxlaw-6842	421	34	there	there	PRON
taxlaw-6842	421	35	is	be	VERB
taxlaw-6842	421	36	inherent	inherent	ADJ
taxlaw-6842	421	37	value	value	NOUN
taxlaw-6842	421	38	in	in	ADP
taxlaw-6842	421	39	the	the	DET
taxlaw-6842	421	40	sector	sector	NOUN
taxlaw-6842	421	41	being	be	AUX
taxlaw-6842	421	42	independent	independent	ADJ
taxlaw-6842	421	43	of	of	ADP
taxlaw-6842	421	44	government	government	NOUN
taxlaw-6842	421	45	and	and	CCONJ
taxlaw-6842	421	46	having	have	VERB
taxlaw-6842	421	47	the	the	DET
taxlaw-6842	421	48	flexibility	flexibility	NOUN
taxlaw-6842	421	49	to	to	PART
taxlaw-6842	421	50	respond	respond	VERB
taxlaw-6842	421	51	quickly	quickly	ADV
taxlaw-6842	421	52	to	to	ADP
taxlaw-6842	421	53	unexpected	unexpected	ADJ
taxlaw-6842	421	54	needs	need	NOUN
taxlaw-6842	421	55	and	and	CCONJ
taxlaw-6842	421	56	opportunities	opportunity	NOUN
taxlaw-6842	421	57	”	"	PUNCT
taxlaw-6842	421	58	)	)	PUNCT
taxlaw-6842	421	59	.	.	PUNCT
taxlaw-6842	422	1	[	[	X
taxlaw-6842	422	2	vol	vol	NOUN
taxlaw-6842	422	3	.	.	PROPN
taxlaw-6842	422	4	11.2	11.2	NUM
taxlaw-6842	422	5	columbia	columbia	PROPN
taxlaw-6842	422	6	journal	journal	PROPN
taxlaw-6842	422	7	of	of	ADP
taxlaw-6842	422	8	tax	tax	NOUN
taxlaw-6842	422	9	law	law	NOUN
taxlaw-6842	422	10	94	94	NUM
taxlaw-6842	422	11	in	in	ADP
taxlaw-6842	422	12	some	some	DET
taxlaw-6842	422	13	contexts	contexts	NOUN
taxlaw-6842	422	14	,	,	PUNCT
taxlaw-6842	422	15	substantive	substantive	ADJ
taxlaw-6842	422	16	oversight	oversight	NOUN
taxlaw-6842	422	17	from	from	ADP
taxlaw-6842	422	18	the	the	DET
taxlaw-6842	422	19	government	government	NOUN
taxlaw-6842	422	20	—	—	PUNCT
taxlaw-6842	422	21	whether	whether	SCONJ
taxlaw-6842	422	22	in	in	ADP
taxlaw-6842	422	23	the	the	DET
taxlaw-6842	422	24	form	form	NOUN
taxlaw-6842	422	25	of	of	ADP
taxlaw-6842	422	26	regulation	regulation	NOUN
taxlaw-6842	422	27	or	or	CCONJ
taxlaw-6842	422	28	grant	grant	NOUN
taxlaw-6842	422	29	-	-	PUNCT
taxlaw-6842	422	30	making	making	NOUN
taxlaw-6842	422	31	–	–	PUNCT
taxlaw-6842	422	32	compromises	compromise	VERB
taxlaw-6842	422	33	important	important	ADJ
taxlaw-6842	422	34	values	value	NOUN
taxlaw-6842	422	35	.	.	PUNCT
taxlaw-6842	423	1	for	for	ADP
taxlaw-6842	423	2	instance	instance	NOUN
taxlaw-6842	423	3	,	,	PUNCT
taxlaw-6842	423	4	government	government	NOUN
taxlaw-6842	423	5	officials	official	NOUN
taxlaw-6842	423	6	should	should	AUX
taxlaw-6842	423	7	not	not	PART
taxlaw-6842	423	8	make	make	VERB
taxlaw-6842	423	9	substantive	substantive	ADJ
taxlaw-6842	423	10	judgments	judgment	NOUN
taxlaw-6842	423	11	about	about	ADP
taxlaw-6842	423	12	the	the	DET
taxlaw-6842	423	13	social	social	ADJ
taxlaw-6842	423	14	value	value	NOUN
taxlaw-6842	423	15	of	of	ADP
taxlaw-6842	423	16	religious	religious	ADJ
taxlaw-6842	423	17	institutions	institution	NOUN
taxlaw-6842	423	18	.	.	PUNCT
taxlaw-6842	424	1	the	the	DET
taxlaw-6842	424	2	same	same	ADJ
taxlaw-6842	424	3	is	be	AUX
taxlaw-6842	424	4	true	true	ADJ
taxlaw-6842	424	5	of	of	ADP
taxlaw-6842	424	6	newspapers	newspaper	NOUN
taxlaw-6842	424	7	,	,	PUNCT
taxlaw-6842	424	8	since	since	SCONJ
taxlaw-6842	424	9	the	the	DET
taxlaw-6842	424	10	press	press	NOUN
taxlaw-6842	424	11	is	be	AUX
taxlaw-6842	424	12	supposed	suppose	VERB
taxlaw-6842	424	13	to	to	PART
taxlaw-6842	424	14	monitor	monitor	VERB
taxlaw-6842	424	15	(	(	PUNCT
taxlaw-6842	424	16	and	and	CCONJ
taxlaw-6842	424	17	criticize	criticize	VERB
taxlaw-6842	424	18	)	)	PUNCT
taxlaw-6842	424	19	the	the	DET
taxlaw-6842	424	20	government.61	government.61	NOUN
taxlaw-6842	424	21	another	another	DET
taxlaw-6842	424	22	key	key	ADJ
taxlaw-6842	424	23	function	function	NOUN
taxlaw-6842	424	24	of	of	ADP
taxlaw-6842	424	25	nonprofits	nonprofit	NOUN
taxlaw-6842	424	26	—	—	PUNCT
taxlaw-6842	424	27	competing	compete	VERB
taxlaw-6842	424	28	with	with	ADP
taxlaw-6842	424	29	the	the	DET
taxlaw-6842	424	30	government62	government62	NOUN
taxlaw-6842	424	31	—	—	PUNCT
taxlaw-6842	424	32	can	can	AUX
taxlaw-6842	424	33	also	also	ADV
taxlaw-6842	424	34	become	become	VERB
taxlaw-6842	424	35	more	more	ADV
taxlaw-6842	424	36	difficult	difficult	ADJ
taxlaw-6842	424	37	.	.	PUNCT
taxlaw-6842	425	1	2	2	X
taxlaw-6842	425	2	.	.	X
taxlaw-6842	425	3	information	information	NOUN
taxlaw-6842	425	4	even	even	ADV
taxlaw-6842	425	5	if	if	SCONJ
taxlaw-6842	425	6	preserving	preserve	VERB
taxlaw-6842	425	7	nonprofit	nonprofit	ADJ
taxlaw-6842	425	8	independence	independence	NOUN
taxlaw-6842	425	9	were	be	AUX
taxlaw-6842	425	10	not	not	PART
taxlaw-6842	425	11	an	an	DET
taxlaw-6842	425	12	issue	issue	NOUN
taxlaw-6842	425	13	,	,	PUNCT
taxlaw-6842	425	14	government	government	NOUN
taxlaw-6842	425	15	regulators	regulator	NOUN
taxlaw-6842	425	16	would	would	AUX
taxlaw-6842	425	17	not	not	PART
taxlaw-6842	425	18	be	be	AUX
taxlaw-6842	425	19	well	well	ADV
taxlaw-6842	425	20	positioned	position	VERB
taxlaw-6842	425	21	to	to	PART
taxlaw-6842	425	22	oversee	oversee	VERB
taxlaw-6842	425	23	the	the	DET
taxlaw-6842	425	24	missions	mission	NOUN
taxlaw-6842	425	25	and	and	CCONJ
taxlaw-6842	425	26	programs	program	NOUN
taxlaw-6842	425	27	of	of	ADP
taxlaw-6842	425	28	nonprofits	nonprofit	NOUN
taxlaw-6842	425	29	for	for	ADP
taxlaw-6842	425	30	another	another	DET
taxlaw-6842	425	31	reason	reason	NOUN
taxlaw-6842	425	32	:	:	PUNCT
taxlaw-6842	425	33	they	they	PRON
taxlaw-6842	425	34	lack	lack	VERB
taxlaw-6842	425	35	the	the	DET
taxlaw-6842	425	36	relevant	relevant	ADJ
taxlaw-6842	425	37	expertise	expertise	NOUN
taxlaw-6842	425	38	and	and	CCONJ
taxlaw-6842	425	39	information	information	NOUN
taxlaw-6842	425	40	,	,	PUNCT
taxlaw-6842	425	41	at	at	ADP
taxlaw-6842	425	42	least	least	ADJ
taxlaw-6842	425	43	in	in	ADP
taxlaw-6842	425	44	the	the	DET
taxlaw-6842	425	45	office	office	NOUN
taxlaw-6842	425	46	of	of	ADP
taxlaw-6842	425	47	the	the	DET
taxlaw-6842	425	48	state	state	NOUN
taxlaw-6842	425	49	attorney	attorney	NOUN
taxlaw-6842	425	50	general	general	NOUN
taxlaw-6842	425	51	(	(	PUNCT
taxlaw-6842	425	52	“	"	PUNCT
taxlaw-6842	425	53	ag	ag	PROPN
taxlaw-6842	425	54	”	"	PUNCT
taxlaw-6842	425	55	)	)	PUNCT
taxlaw-6842	425	56	and	and	CCONJ
taxlaw-6842	425	57	the	the	DET
taxlaw-6842	425	58	irs	irs	PROPN
taxlaw-6842	425	59	,	,	PUNCT
taxlaw-6842	425	60	which	which	PRON
taxlaw-6842	425	61	currently	currently	ADV
taxlaw-6842	425	62	are	be	AUX
taxlaw-6842	425	63	the	the	DET
taxlaw-6842	425	64	agencies	agency	NOUN
taxlaw-6842	425	65	most	most	ADV
taxlaw-6842	425	66	involved	involve	VERB
taxlaw-6842	425	67	in	in	ADP
taxlaw-6842	425	68	regulating	regulate	VERB
taxlaw-6842	425	69	nonprofits	nonprofit	NOUN
taxlaw-6842	425	70	.	.	PUNCT
taxlaw-6842	426	1	the	the	DET
taxlaw-6842	426	2	scope	scope	NOUN
taxlaw-6842	426	3	of	of	ADP
taxlaw-6842	426	4	the	the	DET
taxlaw-6842	426	5	u.s	u.s	PROPN
taxlaw-6842	426	6	.	.	PROPN
taxlaw-6842	426	7	nonprofit	nonprofit	ADJ
taxlaw-6842	426	8	sector	sector	NOUN
taxlaw-6842	426	9	’s	’s	PART
taxlaw-6842	426	10	work	work	NOUN
taxlaw-6842	426	11	is	be	AUX
taxlaw-6842	426	12	panoramic	panoramic	ADJ
taxlaw-6842	426	13	—	—	PUNCT
taxlaw-6842	426	14	from	from	ADP
taxlaw-6842	426	15	medicine	medicine	NOUN
taxlaw-6842	426	16	to	to	ADP
taxlaw-6842	426	17	art	art	NOUN
taxlaw-6842	426	18	,	,	PUNCT
taxlaw-6842	426	19	religion	religion	NOUN
taxlaw-6842	426	20	,	,	PUNCT
taxlaw-6842	426	21	education	education	NOUN
taxlaw-6842	426	22	,	,	PUNCT
taxlaw-6842	426	23	social	social	ADJ
taxlaw-6842	426	24	services	service	NOUN
taxlaw-6842	426	25	,	,	PUNCT
taxlaw-6842	426	26	disaster	disaster	NOUN
taxlaw-6842	426	27	relief	relief	NOUN
taxlaw-6842	426	28	,	,	PUNCT
taxlaw-6842	426	29	human	human	ADJ
taxlaw-6842	426	30	rights	right	NOUN
taxlaw-6842	426	31	,	,	PUNCT
taxlaw-6842	426	32	and	and	CCONJ
taxlaw-6842	426	33	more	more	ADJ
taxlaw-6842	426	34	.	.	PUNCT
taxlaw-6842	427	1	state	state	NOUN
taxlaw-6842	427	2	ags	ag	NOUN
taxlaw-6842	427	3	and	and	CCONJ
taxlaw-6842	427	4	the	the	DET
taxlaw-6842	427	5	irs	irs	PROPN
taxlaw-6842	427	6	are	be	AUX
taxlaw-6842	427	7	unlikely	unlikely	ADJ
taxlaw-6842	427	8	to	to	PART
taxlaw-6842	427	9	have	have	VERB
taxlaw-6842	427	10	“	"	PUNCT
taxlaw-6842	427	11	in	in	ADP
taxlaw-6842	427	12	-	-	PUNCT
taxlaw-6842	427	13	house	house	NOUN
taxlaw-6842	427	14	”	"	PUNCT
taxlaw-6842	427	15	expertise	expertise	NOUN
taxlaw-6842	427	16	on	on	ADP
taxlaw-6842	427	17	even	even	ADV
taxlaw-6842	427	18	a	a	DET
taxlaw-6842	427	19	fraction	fraction	NOUN
taxlaw-6842	427	20	of	of	ADP
taxlaw-6842	427	21	this	this	DET
taxlaw-6842	427	22	work	work	NOUN
taxlaw-6842	427	23	.	.	PUNCT
taxlaw-6842	428	1	in	in	ADP
taxlaw-6842	428	2	principle	principle	NOUN
taxlaw-6842	428	3	,	,	PUNCT
taxlaw-6842	428	4	other	other	ADJ
taxlaw-6842	428	5	regulators	regulator	NOUN
taxlaw-6842	428	6	could	could	AUX
taxlaw-6842	428	7	step	step	VERB
taxlaw-6842	428	8	in	in	ADV
taxlaw-6842	428	9	.	.	PUNCT
taxlaw-6842	429	1	indeed	indeed	ADV
taxlaw-6842	429	2	,	,	PUNCT
taxlaw-6842	429	3	some	some	DET
taxlaw-6842	429	4	nonprofits	nonprofit	NOUN
taxlaw-6842	429	5	are	be	AUX
taxlaw-6842	429	6	already	already	ADV
taxlaw-6842	429	7	subject	subject	ADJ
taxlaw-6842	429	8	to	to	ADP
taxlaw-6842	429	9	licensing	licensing	NOUN
taxlaw-6842	429	10	requirements	requirement	NOUN
taxlaw-6842	429	11	,	,	PUNCT
taxlaw-6842	429	12	periodic	periodic	ADJ
taxlaw-6842	429	13	recertification	recertification	NOUN
taxlaw-6842	429	14	,	,	PUNCT
taxlaw-6842	429	15	or	or	CCONJ
taxlaw-6842	429	16	other	other	ADJ
taxlaw-6842	429	17	substantive	substantive	ADJ
taxlaw-6842	429	18	oversight	oversight	NOUN
taxlaw-6842	429	19	by	by	ADP
taxlaw-6842	429	20	a	a	DET
taxlaw-6842	429	21	range	range	NOUN
taxlaw-6842	429	22	of	of	ADP
taxlaw-6842	429	23	government	government	NOUN
taxlaw-6842	429	24	agencies	agency	NOUN
taxlaw-6842	429	25	.	.	PUNCT
taxlaw-6842	430	1	yet	yet	ADV
taxlaw-6842	430	2	extending	extend	VERB
taxlaw-6842	430	3	this	this	DET
taxlaw-6842	430	4	sort	sort	NOUN
taxlaw-6842	430	5	of	of	ADP
taxlaw-6842	430	6	oversight	oversight	NOUN
taxlaw-6842	430	7	to	to	ADP
taxlaw-6842	430	8	more	more	ADJ
taxlaw-6842	430	9	nonprofits	nonprofit	NOUN
taxlaw-6842	430	10	would	would	AUX
taxlaw-6842	430	11	pose	pose	VERB
taxlaw-6842	430	12	a	a	DET
taxlaw-6842	430	13	range	range	NOUN
taxlaw-6842	430	14	of	of	ADP
taxlaw-6842	430	15	challenges	challenge	NOUN
taxlaw-6842	430	16	.	.	PUNCT
taxlaw-6842	431	1	for	for	ADP
taxlaw-6842	431	2	example	example	NOUN
taxlaw-6842	431	3	,	,	PUNCT
taxlaw-6842	431	4	coordination	coordination	NOUN
taxlaw-6842	431	5	among	among	ADP
taxlaw-6842	431	6	different	different	ADJ
taxlaw-6842	431	7	potential	potential	ADJ
taxlaw-6842	431	8	regulators	regulator	NOUN
taxlaw-6842	431	9	could	could	AUX
taxlaw-6842	431	10	be	be	AUX
taxlaw-6842	431	11	daunting	daunt	VERB
taxlaw-6842	431	12	.	.	PUNCT
taxlaw-6842	432	1	in	in	ADP
taxlaw-6842	432	2	addition	addition	NOUN
taxlaw-6842	432	3	,	,	PUNCT
taxlaw-6842	432	4	although	although	SCONJ
taxlaw-6842	432	5	government	government	NOUN
taxlaw-6842	432	6	experts	expert	NOUN
taxlaw-6842	432	7	might	might	AUX
taxlaw-6842	432	8	well	well	ADV
taxlaw-6842	432	9	be	be	AUX
taxlaw-6842	432	10	knowledgeable	knowledgeable	ADJ
taxlaw-6842	432	11	about	about	ADP
taxlaw-6842	432	12	social	social	ADJ
taxlaw-6842	432	13	problems	problem	NOUN
taxlaw-6842	432	14	—	—	PUNCT
taxlaw-6842	432	15	and	and	CCONJ
taxlaw-6842	432	16	thus	thus	ADV
taxlaw-6842	432	17	could	could	AUX
taxlaw-6842	432	18	assess	assess	VERB
taxlaw-6842	432	19	whether	whether	SCONJ
taxlaw-6842	432	20	a	a	DET
taxlaw-6842	432	21	nonprofit	nonprofit	NOUN
taxlaw-6842	432	22	is	be	AUX
taxlaw-6842	432	23	targeting	target	VERB
taxlaw-6842	432	24	an	an	DET
taxlaw-6842	432	25	important	important	ADJ
taxlaw-6842	432	26	issue	issue	NOUN
taxlaw-6842	432	27	—	—	PUNCT
taxlaw-6842	432	28	they	they	PRON
taxlaw-6842	432	29	are	be	AUX
taxlaw-6842	432	30	unlikely	unlikely	ADJ
taxlaw-6842	432	31	to	to	PART
taxlaw-6842	432	32	know	know	VERB
taxlaw-6842	432	33	about	about	ADP
taxlaw-6842	432	34	a	a	DET
taxlaw-6842	432	35	specific	specific	ADJ
taxlaw-6842	432	36	nonprofit	nonprofit	NOUN
taxlaw-6842	432	37	’s	’s	PART
taxlaw-6842	432	38	strategy	strategy	NOUN
taxlaw-6842	432	39	or	or	CCONJ
taxlaw-6842	432	40	programs	program	NOUN
taxlaw-6842	432	41	.	.	PUNCT
taxlaw-6842	433	1	for	for	ADP
taxlaw-6842	433	2	example	example	NOUN
taxlaw-6842	433	3	,	,	PUNCT
taxlaw-6842	433	4	civil	civil	ADJ
taxlaw-6842	433	5	servants	servant	NOUN
taxlaw-6842	433	6	at	at	ADP
taxlaw-6842	433	7	the	the	DET
taxlaw-6842	433	8	u.s	u.s	PROPN
taxlaw-6842	433	9	.	.	PROPN
taxlaw-6842	433	10	department	department	PROPN
taxlaw-6842	433	11	of	of	ADP
taxlaw-6842	433	12	health	health	PROPN
taxlaw-6842	433	13	and	and	CCONJ
taxlaw-6842	433	14	human	human	ADJ
taxlaw-6842	433	15	services	service	NOUN
taxlaw-6842	433	16	presumably	presumably	ADV
taxlaw-6842	433	17	know	know	VERB
taxlaw-6842	433	18	a	a	DET
taxlaw-6842	433	19	great	great	ADJ
taxlaw-6842	433	20	deal	deal	NOUN
taxlaw-6842	433	21	about	about	ADP
taxlaw-6842	433	22	poverty	poverty	NOUN
taxlaw-6842	433	23	and	and	CCONJ
taxlaw-6842	433	24	homelessness	homelessness	NOUN
taxlaw-6842	433	25	,	,	PUNCT
taxlaw-6842	433	26	but	but	CCONJ
taxlaw-6842	433	27	very	very	ADV
taxlaw-6842	433	28	little	little	ADJ
taxlaw-6842	433	29	about	about	ADP
taxlaw-6842	433	30	the	the	DET
taxlaw-6842	433	31	work	work	NOUN
taxlaw-6842	433	32	of	of	ADP
taxlaw-6842	433	33	specific	specific	ADJ
taxlaw-6842	433	34	soup	soup	NOUN
taxlaw-6842	433	35	kitchens	kitchen	NOUN
taxlaw-6842	433	36	.	.	PUNCT
taxlaw-6842	434	1	to	to	PART
taxlaw-6842	434	2	monitor	monitor	VERB
taxlaw-6842	434	3	the	the	DET
taxlaw-6842	434	4	impact	impact	NOUN
taxlaw-6842	434	5	and	and	CCONJ
taxlaw-6842	434	6	cost	cost	NOUN
taxlaw-6842	434	7	-	-	PUNCT
taxlaw-6842	434	8	effectiveness	effectiveness	NOUN
taxlaw-6842	434	9	of	of	ADP
taxlaw-6842	434	10	these	these	DET
taxlaw-6842	434	11	facilities	facility	NOUN
taxlaw-6842	434	12	,	,	PUNCT
taxlaw-6842	434	13	they	they	PRON
taxlaw-6842	434	14	would	would	AUX
taxlaw-6842	434	15	need	need	VERB
taxlaw-6842	434	16	access	access	NOUN
taxlaw-6842	434	17	to	to	ADP
taxlaw-6842	434	18	detailed	detailed	ADJ
taxlaw-6842	434	19	information	information	NOUN
taxlaw-6842	434	20	about	about	ADP
taxlaw-6842	434	21	their	their	PRON
taxlaw-6842	434	22	operations	operation	NOUN
taxlaw-6842	434	23	.	.	PUNCT
taxlaw-6842	435	1	even	even	ADV
taxlaw-6842	435	2	if	if	SCONJ
taxlaw-6842	435	3	regulators	regulator	NOUN
taxlaw-6842	435	4	receive	receive	VERB
taxlaw-6842	435	5	this	this	DET
taxlaw-6842	435	6	information	information	NOUN
taxlaw-6842	435	7	,	,	PUNCT
taxlaw-6842	435	8	they	they	PRON
taxlaw-6842	435	9	might	might	AUX
taxlaw-6842	435	10	not	not	PART
taxlaw-6842	435	11	use	use	VERB
taxlaw-6842	435	12	it	it	PRON
taxlaw-6842	435	13	effectively	effectively	ADV
taxlaw-6842	435	14	;	;	PUNCT
taxlaw-6842	435	15	after	after	ADV
taxlaw-6842	435	16	all	all	ADV
taxlaw-6842	435	17	,	,	PUNCT
taxlaw-6842	435	18	some	some	DET
taxlaw-6842	435	19	government	government	NOUN
taxlaw-6842	435	20	agencies	agency	NOUN
taxlaw-6842	435	21	do	do	AUX
taxlaw-6842	435	22	not	not	PART
taxlaw-6842	435	23	conduct	conduct	VERB
taxlaw-6842	435	24	adequate	adequate	ADJ
taxlaw-6842	435	25	evaluations	evaluation	NOUN
taxlaw-6842	435	26	of	of	ADP
taxlaw-6842	435	27	their	their	PRON
taxlaw-6842	435	28	own	own	ADJ
taxlaw-6842	435	29	work	work	NOUN
taxlaw-6842	435	30	.	.	PUNCT
taxlaw-6842	436	1	they	they	PRON
taxlaw-6842	436	2	are	be	AUX
taxlaw-6842	436	3	unlikely	unlikely	ADJ
taxlaw-6842	436	4	to	to	PART
taxlaw-6842	436	5	do	do	VERB
taxlaw-6842	436	6	better	well	ADV
taxlaw-6842	436	7	in	in	ADP
taxlaw-6842	436	8	assessing	assess	VERB
taxlaw-6842	436	9	nonprofits.63	nonprofits.63	ADP
taxlaw-6842	436	10	3	3	NUM
taxlaw-6842	436	11	.	.	PUNCT
taxlaw-6842	437	1	influence	influence	NOUN
taxlaw-6842	437	2	in	in	ADP
taxlaw-6842	437	3	addition	addition	NOUN
taxlaw-6842	437	4	to	to	ADP
taxlaw-6842	437	5	lacking	lack	VERB
taxlaw-6842	437	6	the	the	DET
taxlaw-6842	437	7	necessary	necessary	ADJ
taxlaw-6842	437	8	incentives	incentive	NOUN
taxlaw-6842	437	9	and	and	CCONJ
taxlaw-6842	437	10	information	information	NOUN
taxlaw-6842	437	11	to	to	PART
taxlaw-6842	437	12	monitor	monitor	VERB
taxlaw-6842	437	13	nonprofit	nonprofit	ADJ
taxlaw-6842	437	14	managers	manager	NOUN
taxlaw-6842	437	15	,	,	PUNCT
taxlaw-6842	437	16	government	government	NOUN
taxlaw-6842	437	17	officials	official	NOUN
taxlaw-6842	437	18	also	also	ADV
taxlaw-6842	437	19	lack	lack	VERB
taxlaw-6842	437	20	the	the	DET
taxlaw-6842	437	21	influence	influence	NOUN
taxlaw-6842	437	22	to	to	PART
taxlaw-6842	437	23	play	play	VERB
taxlaw-6842	437	24	this	this	DET
taxlaw-6842	437	25	role	role	NOUN
taxlaw-6842	437	26	under	under	ADP
taxlaw-6842	437	27	current	current	ADJ
taxlaw-6842	437	28	law	law	NOUN
taxlaw-6842	437	29	(	(	PUNCT
taxlaw-6842	437	30	except	except	SCONJ
taxlaw-6842	437	31	in	in	ADP
taxlaw-6842	437	32	making	make	VERB
taxlaw-6842	437	33	grants	grant	NOUN
taxlaw-6842	437	34	)	)	PUNCT
taxlaw-6842	437	35	.	.	PUNCT
taxlaw-6842	438	1	the	the	DET
taxlaw-6842	438	2	main	main	ADJ
taxlaw-6842	438	3	regulators	regulator	NOUN
taxlaw-6842	438	4	of	of	ADP
taxlaw-6842	438	5	nonprofits	nonprofit	NOUN
taxlaw-6842	438	6	—	—	PUNCT
taxlaw-6842	438	7	the	the	DET
taxlaw-6842	438	8	state	state	NOUN
taxlaw-6842	438	9	ag	ag	PROPN
taxlaw-6842	438	10	,	,	PUNCT
taxlaw-6842	438	11	courts	court	NOUN
taxlaw-6842	438	12	,	,	PUNCT
taxlaw-6842	438	13	and	and	CCONJ
taxlaw-6842	438	14	the	the	DET
taxlaw-6842	438	15	i.r.s	i.r.s	NOUN
taxlaw-6842	438	16	.	.	PUNCT
taxlaw-6842	438	17	—	—	PUNCT
taxlaw-6842	438	18	61	61	NUM
taxlaw-6842	438	19	see	see	VERB
taxlaw-6842	438	20	generally	generally	ADV
taxlaw-6842	438	21	david	david	PROPN
taxlaw-6842	438	22	m.	m.	PROPN
taxlaw-6842	438	23	schizer	schizer	PROPN
taxlaw-6842	438	24	,	,	PUNCT
taxlaw-6842	438	25	subsidizing	subsidize	VERB
taxlaw-6842	438	26	the	the	DET
taxlaw-6842	438	27	press	press	NOUN
taxlaw-6842	438	28	,	,	PUNCT
taxlaw-6842	438	29	3	3	NUM
taxlaw-6842	438	30	j.	j.	PROPN
taxlaw-6842	438	31	legal	legal	ADJ
taxlaw-6842	438	32	anal	anal	NOUN
taxlaw-6842	438	33	.	.	PUNCT
taxlaw-6842	439	1	1	1	NUM
taxlaw-6842	439	2	(	(	PUNCT
taxlaw-6842	439	3	2011	2011	NUM
taxlaw-6842	439	4	)	)	PUNCT
taxlaw-6842	439	5	.	.	PUNCT
taxlaw-6842	440	1	62	62	NUM
taxlaw-6842	440	2	brian	brian	PROPN
taxlaw-6842	440	3	galle	galle	PROPN
taxlaw-6842	440	4	,	,	PUNCT
taxlaw-6842	440	5	the	the	DET
taxlaw-6842	440	6	role	role	NOUN
taxlaw-6842	440	7	of	of	ADP
taxlaw-6842	440	8	charity	charity	NOUN
taxlaw-6842	440	9	in	in	ADP
taxlaw-6842	440	10	a	a	DET
taxlaw-6842	440	11	federal	federal	ADJ
taxlaw-6842	440	12	system	system	NOUN
taxlaw-6842	440	13	,	,	PUNCT
taxlaw-6842	440	14	53	53	NUM
taxlaw-6842	440	15	wm	wm	PROPN
taxlaw-6842	440	16	.	.	PROPN
taxlaw-6842	440	17	&	&	CCONJ
taxlaw-6842	440	18	mary	mary	PROPN
taxlaw-6842	440	19	l.	l.	PROPN
taxlaw-6842	440	20	rev	rev	PROPN
taxlaw-6842	440	21	.	.	PROPN
taxlaw-6842	440	22	777	777	NUM
taxlaw-6842	440	23	(	(	PUNCT
taxlaw-6842	440	24	2012	2012	NUM
taxlaw-6842	440	25	)	)	PUNCT
taxlaw-6842	440	26	(	(	PUNCT
taxlaw-6842	440	27	arguing	argue	VERB
taxlaw-6842	440	28	that	that	SCONJ
taxlaw-6842	440	29	charities	charity	NOUN
taxlaw-6842	440	30	compete	compete	VERB
taxlaw-6842	440	31	with	with	ADP
taxlaw-6842	440	32	the	the	DET
taxlaw-6842	440	33	government	government	NOUN
taxlaw-6842	440	34	,	,	PUNCT
taxlaw-6842	440	35	and	and	CCONJ
taxlaw-6842	440	36	are	be	AUX
taxlaw-6842	440	37	especially	especially	ADV
taxlaw-6842	440	38	useful	useful	ADJ
taxlaw-6842	440	39	when	when	SCONJ
taxlaw-6842	440	40	state	state	NOUN
taxlaw-6842	440	41	and	and	CCONJ
taxlaw-6842	440	42	local	local	ADJ
taxlaw-6842	440	43	governments	government	NOUN
taxlaw-6842	440	44	can	can	AUX
taxlaw-6842	440	45	not	not	PART
taxlaw-6842	440	46	take	take	VERB
taxlaw-6842	440	47	on	on	ADP
taxlaw-6842	440	48	the	the	DET
taxlaw-6842	440	49	job	job	NOUN
taxlaw-6842	440	50	)	)	PUNCT
taxlaw-6842	440	51	.	.	PUNCT
taxlaw-6842	441	1	63	63	NUM
taxlaw-6842	442	1	i	i	PRON
taxlaw-6842	442	2	thank	thank	VERB
taxlaw-6842	442	3	louis	louis	PROPN
taxlaw-6842	442	4	kaplow	kaplow	NOUN
taxlaw-6842	442	5	for	for	ADP
taxlaw-6842	442	6	this	this	DET
taxlaw-6842	442	7	point	point	NOUN
taxlaw-6842	442	8	.	.	PUNCT
taxlaw-6842	443	1	2020	2020	NUM
taxlaw-6842	443	2	]	]	X
taxlaw-6842	443	3	enhancing	enhance	VERB
taxlaw-6842	443	4	efficiency	efficiency	NOUN
taxlaw-6842	443	5	at	at	ADP
taxlaw-6842	443	6	nonprofits	nonprofit	NOUN
taxlaw-6842	443	7	with	with	ADP
taxlaw-6842	443	8	analysis	analysis	NOUN
taxlaw-6842	443	9	and	and	CCONJ
taxlaw-6842	443	10	disclosure	disclosure	NOUN
taxlaw-6842	443	11	95	95	NUM
taxlaw-6842	443	12	generally	generally	ADV
taxlaw-6842	443	13	do	do	AUX
taxlaw-6842	443	14	not	not	PART
taxlaw-6842	443	15	make	make	VERB
taxlaw-6842	443	16	judgments	judgment	NOUN
taxlaw-6842	443	17	about	about	ADP
taxlaw-6842	443	18	the	the	DET
taxlaw-6842	443	19	social	social	ADJ
taxlaw-6842	443	20	value	value	NOUN
taxlaw-6842	443	21	of	of	ADP
taxlaw-6842	443	22	nonprofit	nonprofit	ADJ
taxlaw-6842	443	23	initiatives	initiative	NOUN
taxlaw-6842	443	24	.	.	PUNCT
taxlaw-6842	444	1	any	any	DET
taxlaw-6842	444	2	effort	effort	NOUN
taxlaw-6842	444	3	to	to	PART
taxlaw-6842	444	4	task	task	VERB
taxlaw-6842	444	5	these	these	PRON
taxlaw-6842	444	6	(	(	PUNCT
taxlaw-6842	444	7	or	or	CCONJ
taxlaw-6842	444	8	other	other	ADJ
taxlaw-6842	444	9	)	)	PUNCT
taxlaw-6842	444	10	regulators	regulator	NOUN
taxlaw-6842	444	11	with	with	ADP
taxlaw-6842	444	12	this	this	DET
taxlaw-6842	444	13	function	function	NOUN
taxlaw-6842	444	14	would	would	AUX
taxlaw-6842	444	15	require	require	VERB
taxlaw-6842	444	16	changes	change	NOUN
taxlaw-6842	444	17	in	in	ADP
taxlaw-6842	444	18	the	the	DET
taxlaw-6842	444	19	law.64	law.64	PROPN
taxlaw-6842	444	20	a.	a.	NOUN
taxlaw-6842	444	21	state	state	PROPN
taxlaw-6842	444	22	attorneys	attorney	NOUN
taxlaw-6842	444	23	general	general	ADJ
taxlaw-6842	444	24	and	and	CCONJ
taxlaw-6842	444	25	courts	court	VERB
taxlaw-6842	444	26	the	the	DET
taxlaw-6842	444	27	main	main	ADJ
taxlaw-6842	444	28	regulators	regulator	NOUN
taxlaw-6842	444	29	of	of	ADP
taxlaw-6842	444	30	nonprofits	nonprofit	NOUN
taxlaw-6842	444	31	are	be	AUX
taxlaw-6842	444	32	state	state	NOUN
taxlaw-6842	444	33	ags.65	ags.65	ADV
taxlaw-6842	444	34	in	in	ADP
taxlaw-6842	444	35	principle	principle	NOUN
taxlaw-6842	444	36	,	,	PUNCT
taxlaw-6842	444	37	they	they	PRON
taxlaw-6842	444	38	have	have	VERB
taxlaw-6842	444	39	significant	significant	ADJ
taxlaw-6842	444	40	power	power	NOUN
taxlaw-6842	444	41	,	,	PUNCT
taxlaw-6842	444	42	but	but	CCONJ
taxlaw-6842	444	43	in	in	ADP
taxlaw-6842	444	44	practice	practice	NOUN
taxlaw-6842	444	45	their	their	PRON
taxlaw-6842	444	46	resources	resource	NOUN
taxlaw-6842	444	47	are	be	AUX
taxlaw-6842	444	48	limited.66	limited.66	NOUN
taxlaw-6842	444	49	they	they	PRON
taxlaw-6842	444	50	focus	focus	VERB
taxlaw-6842	444	51	on	on	ADP
taxlaw-6842	444	52	misconduct	misconduct	NOUN
taxlaw-6842	444	53	,	,	PUNCT
taxlaw-6842	444	54	as	as	ADV
taxlaw-6842	444	55	well	well	ADV
taxlaw-6842	444	56	as	as	ADP
taxlaw-6842	444	57	on	on	ADP
taxlaw-6842	444	58	abusive	abusive	ADJ
taxlaw-6842	444	59	fundraising	fundraising	NOUN
taxlaw-6842	444	60	practices	practice	NOUN
taxlaw-6842	444	61	,	,	PUNCT
taxlaw-6842	444	62	but	but	CCONJ
taxlaw-6842	444	63	not	not	PART
taxlaw-6842	444	64	on	on	ADP
taxlaw-6842	444	65	the	the	DET
taxlaw-6842	444	66	impact	impact	NOUN
taxlaw-6842	444	67	and	and	CCONJ
taxlaw-6842	444	68	cost	cost	NOUN
taxlaw-6842	444	69	-	-	PUNCT
taxlaw-6842	444	70	effectiveness	effectiveness	NOUN
taxlaw-6842	444	71	of	of	ADP
taxlaw-6842	444	72	programs	program	NOUN
taxlaw-6842	444	73	.	.	PUNCT
taxlaw-6842	445	1	they	they	PRON
taxlaw-6842	445	2	lack	lack	VERB
taxlaw-6842	445	3	the	the	DET
taxlaw-6842	445	4	expertise	expertise	NOUN
taxlaw-6842	445	5	,	,	PUNCT
taxlaw-6842	445	6	information	information	NOUN
taxlaw-6842	445	7	,	,	PUNCT
taxlaw-6842	445	8	and	and	CCONJ
taxlaw-6842	445	9	objectivity	objectivity	NOUN
taxlaw-6842	445	10	to	to	PART
taxlaw-6842	445	11	provide	provide	VERB
taxlaw-6842	445	12	substantive	substantive	ADJ
taxlaw-6842	445	13	oversight.67	oversight.67	NOUN
taxlaw-6842	445	14	courts	court	NOUN
taxlaw-6842	445	15	face	face	VERB
taxlaw-6842	445	16	similar	similar	ADJ
taxlaw-6842	445	17	limitations	limitation	NOUN
taxlaw-6842	445	18	.	.	PUNCT
taxlaw-6842	446	1	while	while	SCONJ
taxlaw-6842	446	2	they	they	PRON
taxlaw-6842	446	3	know	know	VERB
taxlaw-6842	446	4	how	how	SCONJ
taxlaw-6842	446	5	to	to	PART
taxlaw-6842	446	6	police	police	VERB
taxlaw-6842	446	7	misconduct	misconduct	NOUN
taxlaw-6842	446	8	and	and	CCONJ
taxlaw-6842	446	9	enforce	enforce	VERB
taxlaw-6842	446	10	duties	duty	NOUN
taxlaw-6842	446	11	of	of	ADP
taxlaw-6842	446	12	loyalty	loyalty	NOUN
taxlaw-6842	446	13	—	—	PUNCT
taxlaw-6842	446	14	for	for	ADP
taxlaw-6842	446	15	instance	instance	NOUN
taxlaw-6842	446	16	,	,	PUNCT
taxlaw-6842	446	17	by	by	ADP
taxlaw-6842	446	18	deciding	decide	VERB
taxlaw-6842	446	19	cases	case	NOUN
taxlaw-6842	446	20	about	about	ADP
taxlaw-6842	446	21	undisclosed	undisclosed	ADJ
taxlaw-6842	446	22	conflicts	conflict	NOUN
taxlaw-6842	446	23	and	and	CCONJ
taxlaw-6842	446	24	embezzled	embezzle	VERB
taxlaw-6842	446	25	funds	fund	NOUN
taxlaw-6842	446	26	—	—	PUNCT
taxlaw-6842	446	27	courts	court	NOUN
taxlaw-6842	446	28	lack	lack	VERB
taxlaw-6842	446	29	the	the	DET
taxlaw-6842	446	30	expertise	expertise	NOUN
taxlaw-6842	446	31	and	and	CCONJ
taxlaw-6842	446	32	information	information	NOUN
taxlaw-6842	446	33	to	to	PART
taxlaw-6842	446	34	evaluate	evaluate	VERB
taxlaw-6842	446	35	a	a	DET
taxlaw-6842	446	36	nonprofit	nonprofit	ADJ
taxlaw-6842	446	37	’s	’s	PART
taxlaw-6842	446	38	work.68	work.68	PROPN
taxlaw-6842	446	39	issues	issue	NOUN
taxlaw-6842	446	40	of	of	ADP
taxlaw-6842	446	41	impact	impact	NOUN
taxlaw-6842	446	42	and	and	CCONJ
taxlaw-6842	446	43	cost	cost	NOUN
taxlaw-6842	446	44	-	-	PUNCT
taxlaw-6842	446	45	effectiveness	effectiveness	NOUN
taxlaw-6842	446	46	are	be	AUX
taxlaw-6842	446	47	seldom	seldom	ADV
taxlaw-6842	446	48	litigated	litigate	VERB
taxlaw-6842	446	49	,	,	PUNCT
taxlaw-6842	446	50	if	if	SCONJ
taxlaw-6842	446	51	only	only	ADV
taxlaw-6842	446	52	because	because	SCONJ
taxlaw-6842	446	53	standing	standing	ADJ
taxlaw-6842	446	54	rules	rule	NOUN
taxlaw-6842	446	55	do	do	AUX
taxlaw-6842	446	56	not	not	PART
taxlaw-6842	446	57	permit	permit	VERB
taxlaw-6842	446	58	donors	donor	NOUN
taxlaw-6842	446	59	and	and	CCONJ
taxlaw-6842	446	60	beneficiaries	beneficiary	NOUN
taxlaw-6842	446	61	to	to	PART
taxlaw-6842	446	62	bring	bring	VERB
taxlaw-6842	446	63	derivative	derivative	ADJ
taxlaw-6842	446	64	lawsuits.69	lawsuits.69	NOUN
taxlaw-6842	446	65	therefore	therefore	ADV
taxlaw-6842	446	66	,	,	PUNCT
taxlaw-6842	446	67	courts	court	NOUN
taxlaw-6842	446	68	and	and	CCONJ
taxlaw-6842	446	69	state	state	NOUN
taxlaw-6842	446	70	attorneys	attorney	NOUN
taxlaw-6842	446	71	general	general	ADJ
taxlaw-6842	446	72	do	do	AUX
taxlaw-6842	446	73	not	not	PART
taxlaw-6842	446	74	provide	provide	VERB
taxlaw-6842	446	75	meaningful	meaningful	ADJ
taxlaw-6842	446	76	substantive	substantive	ADJ
taxlaw-6842	446	77	oversight	oversight	NOUN
taxlaw-6842	446	78	of	of	ADP
taxlaw-6842	446	79	charities	charity	NOUN
taxlaw-6842	446	80	.	.	PUNCT
taxlaw-6842	447	1	b.	b.	PROPN
taxlaw-6842	447	2	tax	tax	NOUN
taxlaw-6842	447	3	subsidies	subsidy	NOUN
taxlaw-6842	447	4	that	that	PRON
taxlaw-6842	447	5	preserve	preserve	VERB
taxlaw-6842	447	6	nonprofit	nonprofit	ADJ
taxlaw-6842	447	7	independence	independence	NOUN
taxlaw-6842	447	8	likewise	likewise	ADV
taxlaw-6842	447	9	,	,	PUNCT
taxlaw-6842	447	10	the	the	DET
taxlaw-6842	447	11	i.r.s	i.r.	NOUN
taxlaw-6842	447	12	.	.	PUNCT
taxlaw-6842	447	13	is	be	AUX
taxlaw-6842	447	14	quite	quite	ADV
taxlaw-6842	447	15	“	"	PUNCT
taxlaw-6842	447	16	hands	hand	NOUN
taxlaw-6842	447	17	off	off	ADP
taxlaw-6842	447	18	”	"	PUNCT
taxlaw-6842	447	19	in	in	ADP
taxlaw-6842	447	20	administering	administer	VERB
taxlaw-6842	447	21	the	the	DET
taxlaw-6842	447	22	tax	tax	NOUN
taxlaw-6842	447	23	system	system	NOUN
taxlaw-6842	447	24	’s	’s	PART
taxlaw-6842	447	25	two	two	NUM
taxlaw-6842	447	26	main	main	ADJ
taxlaw-6842	447	27	charitable	charitable	ADJ
taxlaw-6842	447	28	subsidies	subsidy	NOUN
taxlaw-6842	447	29	:	:	PUNCT
taxlaw-6842	447	30	the	the	DET
taxlaw-6842	447	31	deduction	deduction	NOUN
taxlaw-6842	447	32	for	for	ADP
taxlaw-6842	447	33	donations70	donations70	NOUN
taxlaw-6842	447	34	and	and	CCONJ
taxlaw-6842	447	35	the	the	DET
taxlaw-6842	447	36	tax	tax	NOUN
taxlaw-6842	447	37	exemption	exemption	NOUN
taxlaw-6842	447	38	for	for	ADP
taxlaw-6842	447	39	a	a	DET
taxlaw-6842	447	40	charity	charity	NOUN
taxlaw-6842	447	41	’s	’s	PART
taxlaw-6842	447	42	income.71	income.71	NOUN
taxlaw-6842	447	43	these	these	DET
taxlaw-6842	447	44	subsidies	subsidy	NOUN
taxlaw-6842	447	45	do	do	AUX
taxlaw-6842	447	46	not	not	PART
taxlaw-6842	447	47	depend	depend	VERB
taxlaw-6842	447	48	on	on	ADP
taxlaw-6842	447	49	the	the	DET
taxlaw-6842	447	50	i.r.s	i.r.s	NOUN
taxlaw-6842	447	51	.	.	PUNCT
taxlaw-6842	448	1	to	to	PART
taxlaw-6842	448	2	make	make	VERB
taxlaw-6842	448	3	judgments	judgment	NOUN
taxlaw-6842	448	4	about	about	ADP
taxlaw-6842	448	5	which	which	DET
taxlaw-6842	448	6	charities	charity	NOUN
taxlaw-6842	448	7	64	64	NUM
taxlaw-6842	448	8	see	see	VERB
taxlaw-6842	448	9	tyler	tyler	NOUN
taxlaw-6842	448	10	,	,	PUNCT
taxlaw-6842	448	11	supra	supra	PROPN
taxlaw-6842	448	12	note	note	NOUN
taxlaw-6842	448	13	60	60	NUM
taxlaw-6842	448	14	,	,	PUNCT
taxlaw-6842	448	15	at	at	ADP
taxlaw-6842	448	16	38	38	NUM
taxlaw-6842	448	17	(	(	PUNCT
taxlaw-6842	448	18	“	"	PUNCT
taxlaw-6842	448	19	neither	neither	CCONJ
taxlaw-6842	448	20	charity	charity	NOUN
taxlaw-6842	448	21	officials	official	NOUN
taxlaw-6842	448	22	nor	nor	CCONJ
taxlaw-6842	448	23	the	the	DET
taxlaw-6842	448	24	irs	irs	PROPN
taxlaw-6842	448	25	have	have	VERB
taxlaw-6842	448	26	the	the	DET
taxlaw-6842	448	27	legal	legal	ADJ
taxlaw-6842	448	28	authority	authority	NOUN
taxlaw-6842	448	29	or	or	CCONJ
taxlaw-6842	448	30	legitimate	legitimate	ADJ
taxlaw-6842	448	31	right	right	NOUN
taxlaw-6842	448	32	to	to	PART
taxlaw-6842	448	33	substitute	substitute	VERB
taxlaw-6842	448	34	their	their	PRON
taxlaw-6842	448	35	personal	personal	ADJ
taxlaw-6842	448	36	opinions	opinion	NOUN
taxlaw-6842	448	37	,	,	PUNCT
taxlaw-6842	448	38	preferences	preference	NOUN
taxlaw-6842	448	39	,	,	PUNCT
taxlaw-6842	448	40	or	or	CCONJ
taxlaw-6842	448	41	judgment	judgment	NOUN
taxlaw-6842	448	42	for	for	ADP
taxlaw-6842	448	43	that	that	PRON
taxlaw-6842	448	44	of	of	ADP
taxlaw-6842	448	45	the	the	DET
taxlaw-6842	448	46	donor	donor	NOUN
taxlaw-6842	448	47	or	or	CCONJ
taxlaw-6842	448	48	of	of	ADP
taxlaw-6842	448	49	foundation	foundation	NOUN
taxlaw-6842	448	50	personnel	personnel	NOUN
taxlaw-6842	448	51	,	,	PUNCT
taxlaw-6842	448	52	if	if	SCONJ
taxlaw-6842	448	53	such	such	ADJ
taxlaw-6842	448	54	judgment	judgment	NOUN
taxlaw-6842	448	55	is	be	AUX
taxlaw-6842	448	56	exercised	exercise	VERB
taxlaw-6842	448	57	reasonably	reasonably	ADV
taxlaw-6842	448	58	and	and	CCONJ
taxlaw-6842	448	59	in	in	ADP
taxlaw-6842	448	60	good	good	ADJ
taxlaw-6842	448	61	faith	faith	NOUN
taxlaw-6842	448	62	and	and	CCONJ
taxlaw-6842	448	63	otherwise	otherwise	ADV
taxlaw-6842	448	64	satisfies	satisfy	VERB
taxlaw-6842	448	65	donor	donor	NOUN
taxlaw-6842	448	66	intent	intent	NOUN
taxlaw-6842	448	67	and	and	CCONJ
taxlaw-6842	448	68	complies	complie	NOUN
taxlaw-6842	448	69	with	with	ADP
taxlaw-6842	448	70	the	the	DET
taxlaw-6842	448	71	law	law	NOUN
taxlaw-6842	448	72	”	"	PUNCT
taxlaw-6842	448	73	)	)	PUNCT
taxlaw-6842	448	74	.	.	PUNCT
taxlaw-6842	449	1	65	65	NUM
taxlaw-6842	449	2	manne	manne	PROPN
taxlaw-6842	449	3	,	,	PUNCT
taxlaw-6842	449	4	supra	supra	PROPN
taxlaw-6842	449	5	note	note	PROPN
taxlaw-6842	449	6	11	11	NUM
taxlaw-6842	449	7	,	,	PUNCT
taxlaw-6842	449	8	at	at	ADP
taxlaw-6842	449	9	228	228	NUM
taxlaw-6842	449	10	(	(	PUNCT
taxlaw-6842	449	11	“	"	PUNCT
taxlaw-6842	449	12	nonprofits	nonprofit	NOUN
taxlaw-6842	449	13	are	be	AUX
taxlaw-6842	449	14	loosely	loosely	ADV
taxlaw-6842	449	15	overseen	oversee	VERB
taxlaw-6842	449	16	by	by	ADP
taxlaw-6842	449	17	.	.	PUNCT
taxlaw-6842	449	18	.	.	PUNCT
taxlaw-6842	449	19	.	.	PUNCT
taxlaw-6842	450	1	the	the	DET
taxlaw-6842	450	2	attorneys	attorney	NOUN
taxlaw-6842	450	3	general	general	ADJ
taxlaw-6842	450	4	of	of	ADP
taxlaw-6842	450	5	the	the	DET
taxlaw-6842	450	6	fifty	fifty	NUM
taxlaw-6842	450	7	states	state	NOUN
taxlaw-6842	450	8	”	"	PUNCT
taxlaw-6842	450	9	)	)	PUNCT
taxlaw-6842	450	10	.	.	PUNCT
taxlaw-6842	451	1	66	66	NUM
taxlaw-6842	451	2	mary	mary	PROPN
taxlaw-6842	451	3	grace	grace	PROPN
taxlaw-6842	451	4	blasko	blasko	PROPN
taxlaw-6842	451	5	et	et	PROPN
taxlaw-6842	451	6	al	al	PROPN
taxlaw-6842	451	7	.	.	PROPN
taxlaw-6842	451	8	,	,	PUNCT
taxlaw-6842	451	9	standing	stand	VERB
taxlaw-6842	451	10	to	to	PART
taxlaw-6842	451	11	sue	sue	VERB
taxlaw-6842	451	12	in	in	ADP
taxlaw-6842	451	13	the	the	DET
taxlaw-6842	451	14	charitable	charitable	ADJ
taxlaw-6842	451	15	sector	sector	NOUN
taxlaw-6842	451	16	,	,	PUNCT
taxlaw-6842	451	17	28	28	NUM
taxlaw-6842	451	18	u.s.f.l	u.s.f.l	PROPN
taxlaw-6842	451	19	.	.	PUNCT
taxlaw-6842	451	20	rev	rev	PROPN
taxlaw-6842	451	21	.	.	PROPN
taxlaw-6842	451	22	37	37	NUM
taxlaw-6842	451	23	,	,	PUNCT
taxlaw-6842	451	24	39	39	NUM
taxlaw-6842	451	25	(	(	PUNCT
taxlaw-6842	451	26	1993	1993	NUM
taxlaw-6842	451	27	)	)	PUNCT
taxlaw-6842	451	28	(	(	PUNCT
taxlaw-6842	451	29	“	"	PUNCT
taxlaw-6842	451	30	lack	lack	NOUN
taxlaw-6842	451	31	of	of	ADP
taxlaw-6842	451	32	money	money	NOUN
taxlaw-6842	451	33	,	,	PUNCT
taxlaw-6842	451	34	coupled	couple	VERB
taxlaw-6842	451	35	with	with	ADP
taxlaw-6842	451	36	the	the	DET
taxlaw-6842	451	37	obligation	obligation	NOUN
taxlaw-6842	451	38	to	to	PART
taxlaw-6842	451	39	discharge	discharge	VERB
taxlaw-6842	451	40	the	the	DET
taxlaw-6842	451	41	other	other	ADJ
taxlaw-6842	451	42	important	important	ADJ
taxlaw-6842	451	43	duties	duty	NOUN
taxlaw-6842	451	44	of	of	ADP
taxlaw-6842	451	45	the	the	DET
taxlaw-6842	451	46	attorney	attorney	NOUN
taxlaw-6842	451	47	general	general	NOUN
taxlaw-6842	451	48	's	's	PART
taxlaw-6842	451	49	office	office	NOUN
taxlaw-6842	451	50	,	,	PUNCT
taxlaw-6842	451	51	contributes	contribute	VERB
taxlaw-6842	451	52	to	to	ADP
taxlaw-6842	451	53	inadequate	inadequate	ADJ
taxlaw-6842	451	54	staffing	staffing	NOUN
taxlaw-6842	451	55	for	for	ADP
taxlaw-6842	451	56	the	the	DET
taxlaw-6842	451	57	purpose	purpose	NOUN
taxlaw-6842	451	58	of	of	ADP
taxlaw-6842	451	59	supervising	supervise	VERB
taxlaw-6842	451	60	charities	charity	NOUN
taxlaw-6842	451	61	.	.	PUNCT
taxlaw-6842	452	1	this	this	PRON
taxlaw-6842	452	2	often	often	ADV
taxlaw-6842	452	3	results	result	VERB
taxlaw-6842	452	4	in	in	ADP
taxlaw-6842	452	5	a	a	DET
taxlaw-6842	452	6	necessarily	necessarily	ADV
taxlaw-6842	452	7	selective	selective	ADJ
taxlaw-6842	452	8	prosecution	prosecution	NOUN
taxlaw-6842	452	9	of	of	ADP
taxlaw-6842	452	10	only	only	ADV
taxlaw-6842	452	11	the	the	DET
taxlaw-6842	452	12	most	most	ADV
taxlaw-6842	452	13	egregious	egregious	ADJ
taxlaw-6842	452	14	of	of	ADP
taxlaw-6842	452	15	abuses	abuse	NOUN
taxlaw-6842	452	16	.	.	PUNCT
taxlaw-6842	452	17	”	"	PUNCT
taxlaw-6842	452	18	)	)	PUNCT
taxlaw-6842	452	19	.	.	PUNCT
taxlaw-6842	453	1	67	67	NUM
taxlaw-6842	453	2	manne	manne	PROPN
taxlaw-6842	453	3	,	,	PUNCT
taxlaw-6842	453	4	supra	supra	PROPN
taxlaw-6842	453	5	note	note	PROPN
taxlaw-6842	453	6	11	11	NUM
taxlaw-6842	453	7	,	,	PUNCT
taxlaw-6842	453	8	at	at	ADP
taxlaw-6842	453	9	227	227	NUM
taxlaw-6842	453	10	(	(	PUNCT
taxlaw-6842	453	11	“	"	PUNCT
taxlaw-6842	453	12	the	the	DET
taxlaw-6842	453	13	attorney	attorney	NOUN
taxlaw-6842	453	14	general	general	NOUN
taxlaw-6842	453	15	's	's	PART
taxlaw-6842	453	16	office	office	NOUN
taxlaw-6842	453	17	is	be	AUX
taxlaw-6842	453	18	often	often	ADV
taxlaw-6842	453	19	understaffed	understaffed	ADJ
taxlaw-6842	453	20	and	and	CCONJ
taxlaw-6842	453	21	underfunded	underfunded	ADJ
taxlaw-6842	453	22	.	.	PUNCT
taxlaw-6842	453	23	.	.	PUNCT
taxlaw-6842	453	24	.	.	PUNCT
taxlaw-6842	453	25	.	.	PUNCT
taxlaw-6842	454	1	it	it	PRON
taxlaw-6842	454	2	is	be	AUX
taxlaw-6842	454	3	also	also	ADV
taxlaw-6842	454	4	a	a	DET
taxlaw-6842	454	5	highly	highly	ADV
taxlaw-6842	454	6	political	political	ADJ
taxlaw-6842	454	7	office	office	NOUN
taxlaw-6842	454	8	,	,	PUNCT
taxlaw-6842	454	9	and	and	CCONJ
taxlaw-6842	454	10	the	the	DET
taxlaw-6842	454	11	government	government	NOUN
taxlaw-6842	454	12	's	's	PART
taxlaw-6842	454	13	agenda	agenda	NOUN
taxlaw-6842	454	14	with	with	ADP
taxlaw-6842	454	15	respect	respect	NOUN
taxlaw-6842	454	16	to	to	ADP
taxlaw-6842	454	17	enforcement	enforcement	NOUN
taxlaw-6842	454	18	of	of	ADP
taxlaw-6842	454	19	charitable	charitable	ADJ
taxlaw-6842	454	20	obligations	obligation	NOUN
taxlaw-6842	454	21	is	be	AUX
taxlaw-6842	454	22	unlikely	unlikely	ADJ
taxlaw-6842	454	23	to	to	PART
taxlaw-6842	454	24	include	include	VERB
taxlaw-6842	454	25	detached	detached	ADJ
taxlaw-6842	454	26	matters	matter	NOUN
taxlaw-6842	454	27	of	of	ADP
taxlaw-6842	454	28	efficiency	efficiency	NOUN
taxlaw-6842	454	29	,	,	PUNCT
taxlaw-6842	454	30	and	and	CCONJ
taxlaw-6842	454	31	may	may	AUX
taxlaw-6842	454	32	reflect	reflect	VERB
taxlaw-6842	454	33	a	a	DET
taxlaw-6842	454	34	political	political	ADJ
taxlaw-6842	454	35	ideology	ideology	NOUN
taxlaw-6842	454	36	inimical	inimical	ADJ
taxlaw-6842	454	37	to	to	ADP
taxlaw-6842	454	38	the	the	DET
taxlaw-6842	454	39	aims	aim	NOUN
taxlaw-6842	454	40	of	of	ADP
taxlaw-6842	454	41	certain	certain	ADJ
taxlaw-6842	454	42	nonprofits	nonprofit	NOUN
taxlaw-6842	454	43	.	.	PUNCT
taxlaw-6842	454	44	”	"	PUNCT
taxlaw-6842	454	45	)	)	PUNCT
taxlaw-6842	454	46	.	.	PUNCT
taxlaw-6842	455	1	68	68	NUM
taxlaw-6842	455	2	cf	cf	NOUN
taxlaw-6842	455	3	.	.	PUNCT
taxlaw-6842	456	1	zohar	zohar	PROPN
taxlaw-6842	456	2	goshen	goshen	PROPN
taxlaw-6842	456	3	&	&	CCONJ
taxlaw-6842	456	4	gideon	gideon	PROPN
taxlaw-6842	456	5	parchomovsky	parchomovsky	PROPN
taxlaw-6842	456	6	,	,	PUNCT
taxlaw-6842	456	7	the	the	DET
taxlaw-6842	456	8	essential	essential	ADJ
taxlaw-6842	456	9	role	role	NOUN
taxlaw-6842	456	10	of	of	ADP
taxlaw-6842	456	11	securities	security	NOUN
taxlaw-6842	456	12	regulation	regulation	NOUN
taxlaw-6842	456	13	,	,	PUNCT
taxlaw-6842	456	14	55	55	NUM
taxlaw-6842	456	15	duke	duke	PROPN
taxlaw-6842	456	16	l.	l.	PROPN
taxlaw-6842	456	17	rev	rev	PROPN
taxlaw-6842	456	18	.	.	PROPN
taxlaw-6842	456	19	711	711	NUM
taxlaw-6842	456	20	,	,	PUNCT
taxlaw-6842	456	21	750	750	NUM
taxlaw-6842	456	22	(	(	PUNCT
taxlaw-6842	456	23	2006	2006	NUM
taxlaw-6842	456	24	)	)	PUNCT
taxlaw-6842	456	25	(	(	PUNCT
taxlaw-6842	456	26	“	"	PUNCT
taxlaw-6842	456	27	courts	court	NOUN
taxlaw-6842	456	28	are	be	AUX
taxlaw-6842	456	29	ill	ill	ADV
taxlaw-6842	456	30	-	-	PUNCT
taxlaw-6842	456	31	suited	suited	ADJ
taxlaw-6842	456	32	to	to	PART
taxlaw-6842	456	33	handle	handle	VERB
taxlaw-6842	456	34	breaches	breach	NOUN
taxlaw-6842	456	35	of	of	ADP
taxlaw-6842	456	36	the	the	DET
taxlaw-6842	456	37	duty	duty	NOUN
taxlaw-6842	456	38	of	of	ADP
taxlaw-6842	456	39	care	care	NOUN
taxlaw-6842	456	40	,	,	PUNCT
taxlaw-6842	456	41	as	as	SCONJ
taxlaw-6842	456	42	identifying	identify	VERB
taxlaw-6842	456	43	mismanagement	mismanagement	NOUN
taxlaw-6842	456	44	requires	require	VERB
taxlaw-6842	456	45	second	second	ADJ
taxlaw-6842	456	46	guessing	guess	VERB
taxlaw-6842	456	47	managements	management	NOUN
taxlaw-6842	456	48	’	'	PUNCT
taxlaw-6842	456	49	business	business	NOUN
taxlaw-6842	456	50	decisions	decision	NOUN
taxlaw-6842	456	51	”	"	PUNCT
taxlaw-6842	456	52	)	)	PUNCT
taxlaw-6842	456	53	.	.	PUNCT
taxlaw-6842	457	1	69	69	NUM
taxlaw-6842	457	2	hansmann	hansmann	NOUN
taxlaw-6842	457	3	,	,	PUNCT
taxlaw-6842	457	4	economic	economic	ADJ
taxlaw-6842	457	5	theories	theory	NOUN
taxlaw-6842	457	6	,	,	PUNCT
taxlaw-6842	457	7	supra	supra	PROPN
taxlaw-6842	457	8	note	note	PROPN
taxlaw-6842	457	9	16	16	NUM
taxlaw-6842	457	10	,	,	PUNCT
taxlaw-6842	457	11	at	at	ADP
taxlaw-6842	457	12	32	32	NUM
taxlaw-6842	457	13	;	;	PUNCT
taxlaw-6842	457	14	manne	manne	PROPN
taxlaw-6842	457	15	,	,	PUNCT
taxlaw-6842	457	16	supra	supra	PROPN
taxlaw-6842	457	17	note	note	PROPN
taxlaw-6842	457	18	11	11	NUM
taxlaw-6842	457	19	,	,	PUNCT
taxlaw-6842	457	20	at	at	ADP
taxlaw-6842	457	21	238	238	NUM
taxlaw-6842	457	22	(	(	PUNCT
taxlaw-6842	457	23	“	"	PUNCT
taxlaw-6842	457	24	to	to	ADP
taxlaw-6842	457	25	the	the	DET
taxlaw-6842	457	26	detriment	detriment	NOUN
taxlaw-6842	457	27	of	of	ADP
taxlaw-6842	457	28	nonprofits	nonprofit	NOUN
taxlaw-6842	457	29	,	,	PUNCT
taxlaw-6842	457	30	standing	standing	NOUN
taxlaw-6842	457	31	rules	rule	NOUN
taxlaw-6842	457	32	have	have	AUX
taxlaw-6842	457	33	essentially	essentially	ADV
taxlaw-6842	457	34	undermined	undermine	VERB
taxlaw-6842	457	35	the	the	DET
taxlaw-6842	457	36	effectiveness	effectiveness	NOUN
taxlaw-6842	457	37	of	of	ADP
taxlaw-6842	457	38	default	default	NOUN
taxlaw-6842	457	39	fiduciary	fiduciary	ADJ
taxlaw-6842	457	40	rules	rule	NOUN
taxlaw-6842	457	41	as	as	SCONJ
taxlaw-6842	457	42	they	they	PRON
taxlaw-6842	457	43	apply	apply	VERB
taxlaw-6842	457	44	to	to	ADP
taxlaw-6842	457	45	the	the	DET
taxlaw-6842	457	46	nonprofit	nonprofit	ADJ
taxlaw-6842	457	47	sector	sector	NOUN
taxlaw-6842	457	48	.	.	PUNCT
taxlaw-6842	457	49	”	"	PUNCT
taxlaw-6842	457	50	)	)	PUNCT
taxlaw-6842	457	51	.	.	PUNCT
taxlaw-6842	458	1	70	70	NUM
taxlaw-6842	459	1	the	the	DET
taxlaw-6842	459	2	charitable	charitable	ADJ
taxlaw-6842	459	3	deduction	deduction	NOUN
taxlaw-6842	459	4	generally	generally	ADV
taxlaw-6842	459	5	allows	allow	VERB
taxlaw-6842	459	6	donors	donor	NOUN
taxlaw-6842	459	7	to	to	PART
taxlaw-6842	459	8	avoid	avoid	VERB
taxlaw-6842	459	9	paying	pay	VERB
taxlaw-6842	459	10	tax	tax	NOUN
taxlaw-6842	459	11	on	on	ADP
taxlaw-6842	459	12	amounts	amount	NOUN
taxlaw-6842	459	13	they	they	PRON
taxlaw-6842	459	14	give	give	VERB
taxlaw-6842	459	15	to	to	ADP
taxlaw-6842	459	16	charity	charity	NOUN
taxlaw-6842	459	17	.	.	PUNCT
taxlaw-6842	460	1	see	see	VERB
taxlaw-6842	460	2	i.r.c	i.r.c	NOUN
taxlaw-6842	460	3	.	.	PUNCT
taxlaw-6842	461	1	§	§	PROPN
taxlaw-6842	461	2	170	170	NUM
taxlaw-6842	461	3	.	.	PUNCT
taxlaw-6842	462	1	for	for	ADP
taxlaw-6842	462	2	example	example	NOUN
taxlaw-6842	462	3	,	,	PUNCT
taxlaw-6842	462	4	if	if	SCONJ
taxlaw-6842	462	5	a	a	DET
taxlaw-6842	462	6	taxpayer	taxpayer	NOUN
taxlaw-6842	462	7	earns	earn	VERB
taxlaw-6842	462	8	$	$	SYM
taxlaw-6842	462	9	1	1	NUM
taxlaw-6842	462	10	million	million	NUM
taxlaw-6842	462	11	of	of	ADP
taxlaw-6842	462	12	salary	salary	NOUN
taxlaw-6842	462	13	and	and	CCONJ
taxlaw-6842	462	14	contributes	contribute	VERB
taxlaw-6842	462	15	$	$	SYM
taxlaw-6842	462	16	100,000	100,000	NUM
taxlaw-6842	462	17	to	to	ADP
taxlaw-6842	462	18	charity	charity	NOUN
taxlaw-6842	462	19	,	,	PUNCT
taxlaw-6842	462	20	she	she	PRON
taxlaw-6842	462	21	pays	pay	VERB
taxlaw-6842	462	22	tax	tax	NOUN
taxlaw-6842	462	23	on	on	ADP
taxlaw-6842	462	24	only	only	ADV
taxlaw-6842	462	25	$	$	SYM
taxlaw-6842	462	26	900,000	900,000	NUM
taxlaw-6842	462	27	.	.	PUNCT
taxlaw-6842	463	1	if	if	SCONJ
taxlaw-6842	463	2	her	her	PRON
taxlaw-6842	463	3	marginal	marginal	ADJ
taxlaw-6842	463	4	tax	tax	NOUN
taxlaw-6842	463	5	rate	rate	NOUN
taxlaw-6842	463	6	is	be	AUX
taxlaw-6842	463	7	37	37	NUM
taxlaw-6842	463	8	%	%	NOUN
taxlaw-6842	463	9	,	,	PUNCT
taxlaw-6842	463	10	this	this	DET
taxlaw-6842	463	11	contribution	contribution	NOUN
taxlaw-6842	463	12	of	of	ADP
taxlaw-6842	463	13	$	$	SYM
taxlaw-6842	463	14	100,000	100,000	NUM
taxlaw-6842	463	15	reduces	reduce	VERB
taxlaw-6842	463	16	her	her	PRON
taxlaw-6842	463	17	tax	tax	NOUN
taxlaw-6842	463	18	by	by	ADP
taxlaw-6842	463	19	$	$	SYM
taxlaw-6842	463	20	37,000	37,000	NUM
taxlaw-6842	463	21	.	.	PUNCT
taxlaw-6842	464	1	71	71	NUM
taxlaw-6842	464	2	the	the	DET
taxlaw-6842	464	3	exclusion	exclusion	NOUN
taxlaw-6842	464	4	spares	spare	VERB
taxlaw-6842	464	5	charities	charity	NOUN
taxlaw-6842	464	6	from	from	ADP
taxlaw-6842	464	7	paying	pay	VERB
taxlaw-6842	464	8	tax	tax	NOUN
taxlaw-6842	464	9	on	on	ADP
taxlaw-6842	464	10	their	their	PRON
taxlaw-6842	464	11	income	income	NOUN
taxlaw-6842	464	12	from	from	ADP
taxlaw-6842	464	13	operations	operation	NOUN
taxlaw-6842	464	14	and	and	CCONJ
taxlaw-6842	464	15	from	from	ADP
taxlaw-6842	464	16	passive	passive	ADJ
taxlaw-6842	464	17	investments	investment	NOUN
taxlaw-6842	464	18	.	.	PUNCT
taxlaw-6842	465	1	see	see	VERB
taxlaw-6842	465	2	i.r.c	i.r.c	NOUN
taxlaw-6842	465	3	.	.	PUNCT
taxlaw-6842	466	1	§	§	PROPN
taxlaw-6842	466	2	501(a	501(a	PROPN
taxlaw-6842	466	3	)	)	PUNCT
taxlaw-6842	466	4	(	(	PUNCT
taxlaw-6842	466	5	excluding	exclude	VERB
taxlaw-6842	466	6	the	the	DET
taxlaw-6842	466	7	income	income	NOUN
taxlaw-6842	466	8	of	of	ADP
taxlaw-6842	466	9	i.r.c	i.r.c	NOUN
taxlaw-6842	466	10	.	.	PUNCT
taxlaw-6842	467	1	§	§	VERB
taxlaw-6842	467	2	501(c)(3	501(c)(3	NOUN
taxlaw-6842	467	3	)	)	PUNCT
taxlaw-6842	467	4	organizations	organization	NOUN
taxlaw-6842	467	5	from	from	ADP
taxlaw-6842	467	6	tax	tax	NOUN
taxlaw-6842	467	7	)	)	PUNCT
taxlaw-6842	467	8	.	.	PUNCT
taxlaw-6842	468	1	for	for	ADP
taxlaw-6842	468	2	example	example	NOUN
taxlaw-6842	468	3	,	,	PUNCT
taxlaw-6842	468	4	a	a	DET
taxlaw-6842	468	5	charity	charity	NOUN
taxlaw-6842	468	6	that	that	PRON
taxlaw-6842	468	7	[	[	X
taxlaw-6842	468	8	vol	vol	NOUN
taxlaw-6842	468	9	.	.	PUNCT
taxlaw-6842	468	10	11.2	11.2	NUM
taxlaw-6842	468	11	columbia	columbia	PROPN
taxlaw-6842	468	12	journal	journal	PROPN
taxlaw-6842	468	13	of	of	ADP
taxlaw-6842	468	14	tax	tax	NOUN
taxlaw-6842	468	15	law	law	NOUN
taxlaw-6842	468	16	96	96	NUM
taxlaw-6842	468	17	to	to	PART
taxlaw-6842	468	18	subsidize	subsidize	VERB
taxlaw-6842	468	19	;	;	PUNCT
taxlaw-6842	468	20	instead	instead	ADV
taxlaw-6842	468	21	,	,	PUNCT
taxlaw-6842	468	22	they	they	PRON
taxlaw-6842	468	23	provide	provide	VERB
taxlaw-6842	468	24	billions	billion	NOUN
taxlaw-6842	468	25	of	of	ADP
taxlaw-6842	468	26	dollars	dollar	NOUN
taxlaw-6842	468	27	automatically	automatically	ADV
taxlaw-6842	468	28	,	,	PUNCT
taxlaw-6842	468	29	as	as	ADV
taxlaw-6842	468	30	long	long	ADV
taxlaw-6842	468	31	as	as	SCONJ
taxlaw-6842	468	32	charities	charity	NOUN
taxlaw-6842	468	33	satisfy	satisfy	VERB
taxlaw-6842	468	34	very	very	ADV
taxlaw-6842	468	35	general	general	ADJ
taxlaw-6842	468	36	criteria.72	criteria.72	NOUN
taxlaw-6842	468	37	each	each	DET
taxlaw-6842	468	38	subsidy	subsidy	NOUN
taxlaw-6842	468	39	is	be	AUX
taxlaw-6842	468	40	available	available	ADJ
taxlaw-6842	468	41	to	to	ADP
taxlaw-6842	468	42	charities	charity	NOUN
taxlaw-6842	468	43	qualifying	qualify	VERB
taxlaw-6842	468	44	under	under	ADP
taxlaw-6842	468	45	i.r.c	i.r.c	NOUN
taxlaw-6842	468	46	.	.	PUNCT
taxlaw-6842	469	1	§	§	PROPN
taxlaw-6842	469	2	501(c)(3	501(c)(3	NOUN
taxlaw-6842	469	3	)	)	PUNCT
taxlaw-6842	469	4	as	as	ADP
taxlaw-6842	469	5	“	"	PUNCT
taxlaw-6842	469	6	organized	organize	VERB
taxlaw-6842	469	7	and	and	CCONJ
taxlaw-6842	469	8	operated	operate	VERB
taxlaw-6842	469	9	exclusively	exclusively	ADV
taxlaw-6842	469	10	for	for	ADP
taxlaw-6842	469	11	religious	religious	ADJ
taxlaw-6842	469	12	,	,	PUNCT
taxlaw-6842	469	13	charitable	charitable	ADJ
taxlaw-6842	469	14	,	,	PUNCT
taxlaw-6842	469	15	scientific	scientific	ADJ
taxlaw-6842	469	16	,	,	PUNCT
taxlaw-6842	469	17	testing	testing	NOUN
taxlaw-6842	469	18	for	for	ADP
taxlaw-6842	469	19	public	public	ADJ
taxlaw-6842	469	20	safety	safety	NOUN
taxlaw-6842	469	21	,	,	PUNCT
taxlaw-6842	469	22	literary	literary	ADJ
taxlaw-6842	469	23	,	,	PUNCT
taxlaw-6842	469	24	or	or	CCONJ
taxlaw-6842	469	25	educational	educational	ADJ
taxlaw-6842	469	26	purposes	purpose	NOUN
taxlaw-6842	469	27	.	.	PUNCT
taxlaw-6842	470	1	”73	”73	PUNCT
taxlaw-6842	470	2	to	to	PART
taxlaw-6842	470	3	confirm	confirm	VERB
taxlaw-6842	470	4	their	their	PRON
taxlaw-6842	470	5	eligibility	eligibility	NOUN
taxlaw-6842	470	6	,	,	PUNCT
taxlaw-6842	470	7	charities	charity	NOUN
taxlaw-6842	470	8	can	can	AUX
taxlaw-6842	470	9	seek	seek	VERB
taxlaw-6842	470	10	a	a	DET
taxlaw-6842	470	11	letter	letter	NOUN
taxlaw-6842	470	12	from	from	ADP
taxlaw-6842	470	13	the	the	DET
taxlaw-6842	470	14	i.r.s	i.r.s	NOUN
taxlaw-6842	470	15	.	.	PUNCT
taxlaw-6842	471	1	by	by	ADP
taxlaw-6842	471	2	sharing	share	VERB
taxlaw-6842	471	3	their	their	PRON
taxlaw-6842	471	4	bylaws	bylaw	NOUN
taxlaw-6842	471	5	and	and	CCONJ
taxlaw-6842	471	6	articles	article	NOUN
taxlaw-6842	471	7	of	of	ADP
taxlaw-6842	471	8	incorporation	incorporation	NOUN
taxlaw-6842	471	9	,	,	PUNCT
taxlaw-6842	471	10	and	and	CCONJ
taxlaw-6842	471	11	also	also	ADV
taxlaw-6842	471	12	describing	describe	VERB
taxlaw-6842	471	13	their	their	PRON
taxlaw-6842	471	14	mission	mission	NOUN
taxlaw-6842	471	15	,	,	PUNCT
taxlaw-6842	471	16	projected	project	VERB
taxlaw-6842	471	17	budget	budget	NOUN
taxlaw-6842	471	18	,	,	PUNCT
taxlaw-6842	471	19	and	and	CCONJ
taxlaw-6842	471	20	sources	source	NOUN
taxlaw-6842	471	21	of	of	ADP
taxlaw-6842	471	22	funding	funding	NOUN
taxlaw-6842	471	23	.	.	PUNCT
taxlaw-6842	472	1	although	although	SCONJ
taxlaw-6842	472	2	some	some	DET
taxlaw-6842	472	3	applications	application	NOUN
taxlaw-6842	472	4	are	be	AUX
taxlaw-6842	472	5	denied	deny	VERB
taxlaw-6842	472	6	,	,	PUNCT
taxlaw-6842	472	7	the	the	DET
taxlaw-6842	472	8	government	government	NOUN
taxlaw-6842	472	9	is	be	AUX
taxlaw-6842	472	10	not	not	PART
taxlaw-6842	472	11	supposed	suppose	VERB
taxlaw-6842	472	12	to	to	PART
taxlaw-6842	472	13	assess	assess	VERB
taxlaw-6842	472	14	the	the	DET
taxlaw-6842	472	15	merits	merit	NOUN
taxlaw-6842	472	16	of	of	ADP
taxlaw-6842	472	17	the	the	DET
taxlaw-6842	472	18	cause	cause	NOUN
taxlaw-6842	472	19	or	or	CCONJ
taxlaw-6842	472	20	the	the	DET
taxlaw-6842	472	21	charity	charity	NOUN
taxlaw-6842	472	22	’s	’s	PART
taxlaw-6842	472	23	competence	competence	NOUN
taxlaw-6842	472	24	to	to	PART
taxlaw-6842	472	25	advance	advance	VERB
taxlaw-6842	472	26	it	it	PRON
taxlaw-6842	472	27	.	.	PUNCT
taxlaw-6842	473	1	once	once	SCONJ
taxlaw-6842	473	2	charities	charity	NOUN
taxlaw-6842	473	3	satisfy	satisfy	VERB
taxlaw-6842	473	4	these	these	DET
taxlaw-6842	473	5	very	very	ADV
taxlaw-6842	473	6	general	general	ADJ
taxlaw-6842	473	7	requirements	requirement	NOUN
taxlaw-6842	473	8	,	,	PUNCT
taxlaw-6842	473	9	the	the	DET
taxlaw-6842	473	10	deduction	deduction	NOUN
taxlaw-6842	473	11	and	and	CCONJ
taxlaw-6842	473	12	exemption	exemption	NOUN
taxlaw-6842	473	13	are	be	AUX
taxlaw-6842	473	14	automatically	automatically	ADV
taxlaw-6842	473	15	available	available	ADJ
taxlaw-6842	473	16	,	,	PUNCT
taxlaw-6842	473	17	as	as	ADV
taxlaw-6842	473	18	long	long	ADV
taxlaw-6842	473	19	as	as	SCONJ
taxlaw-6842	473	20	private	private	ADJ
taxlaw-6842	473	21	individuals	individual	NOUN
taxlaw-6842	473	22	take	take	VERB
taxlaw-6842	473	23	the	the	DET
taxlaw-6842	473	24	relevant	relevant	ADJ
taxlaw-6842	473	25	steps	step	NOUN
taxlaw-6842	473	26	.	.	PUNCT
taxlaw-6842	474	1	for	for	ADP
taxlaw-6842	474	2	the	the	DET
taxlaw-6842	474	3	deduction	deduction	NOUN
taxlaw-6842	474	4	,	,	PUNCT
taxlaw-6842	474	5	this	this	DET
taxlaw-6842	474	6	step	step	NOUN
taxlaw-6842	474	7	is	be	AUX
taxlaw-6842	474	8	a	a	DET
taxlaw-6842	474	9	contribution	contribution	NOUN
taxlaw-6842	474	10	to	to	PART
taxlaw-6842	474	11	charity.74	charity.74	VERB
taxlaw-6842	474	12	for	for	ADP
taxlaw-6842	474	13	the	the	DET
taxlaw-6842	474	14	exemption	exemption	NOUN
taxlaw-6842	474	15	,	,	PUNCT
taxlaw-6842	474	16	by	by	ADP
taxlaw-6842	474	17	contrast	contrast	NOUN
taxlaw-6842	474	18	,	,	PUNCT
taxlaw-6842	474	19	the	the	DET
taxlaw-6842	474	20	subsidy	subsidy	NOUN
taxlaw-6842	474	21	is	be	AUX
taxlaw-6842	474	22	triggered	trigger	VERB
taxlaw-6842	474	23	when	when	SCONJ
taxlaw-6842	474	24	a	a	DET
taxlaw-6842	474	25	charity	charity	NOUN
taxlaw-6842	474	26	earns	earn	VERB
taxlaw-6842	474	27	income.75	income.75	PROPN
taxlaw-6842	474	28	in	in	ADP
taxlaw-6842	474	29	each	each	PRON
taxlaw-6842	474	30	of	of	ADP
taxlaw-6842	474	31	these	these	DET
taxlaw-6842	474	32	subsidies	subsidy	NOUN
taxlaw-6842	474	33	,	,	PUNCT
taxlaw-6842	474	34	government	government	NOUN
taxlaw-6842	474	35	officials	official	NOUN
taxlaw-6842	474	36	have	have	VERB
taxlaw-6842	474	37	no	no	DET
taxlaw-6842	474	38	discretion	discretion	NOUN
taxlaw-6842	474	39	to	to	PART
taxlaw-6842	474	40	adjust	adjust	VERB
taxlaw-6842	474	41	the	the	DET
taxlaw-6842	474	42	size	size	NOUN
taxlaw-6842	474	43	of	of	ADP
taxlaw-6842	474	44	the	the	DET
taxlaw-6842	474	45	subsidy	subsidy	NOUN
taxlaw-6842	474	46	,	,	PUNCT
taxlaw-6842	474	47	regardless	regardless	ADV
taxlaw-6842	474	48	of	of	ADP
taxlaw-6842	474	49	their	their	PRON
taxlaw-6842	474	50	view	view	NOUN
taxlaw-6842	474	51	of	of	ADP
taxlaw-6842	474	52	a	a	DET
taxlaw-6842	474	53	charity	charity	NOUN
taxlaw-6842	474	54	’s	’s	PART
taxlaw-6842	474	55	work.76	work.76	PROPN
taxlaw-6842	474	56	c.	c.	PROPN
taxlaw-6842	474	57	government	government	PROPN
taxlaw-6842	474	58	agencies	agency	NOUN
taxlaw-6842	474	59	as	as	ADP
taxlaw-6842	474	60	donors	donor	NOUN
taxlaw-6842	474	61	in	in	ADP
taxlaw-6842	474	62	contrast	contrast	NOUN
taxlaw-6842	474	63	,	,	PUNCT
taxlaw-6842	474	64	the	the	DET
taxlaw-6842	474	65	government	government	NOUN
taxlaw-6842	474	66	has	have	VERB
taxlaw-6842	474	67	considerable	considerable	ADJ
taxlaw-6842	474	68	discretion	discretion	NOUN
taxlaw-6842	474	69	in	in	ADP
taxlaw-6842	474	70	making	make	VERB
taxlaw-6842	474	71	grants	grant	NOUN
taxlaw-6842	474	72	,	,	PUNCT
taxlaw-6842	474	73	which	which	PRON
taxlaw-6842	474	74	are	be	AUX
taxlaw-6842	474	75	quite	quite	ADV
taxlaw-6842	474	76	sizable	sizable	ADJ
taxlaw-6842	474	77	in	in	ADP
taxlaw-6842	474	78	some	some	DET
taxlaw-6842	474	79	fields	field	NOUN
taxlaw-6842	474	80	.	.	PUNCT
taxlaw-6842	475	1	like	like	ADP
taxlaw-6842	475	2	other	other	ADJ
taxlaw-6842	475	3	donors	donor	NOUN
taxlaw-6842	475	4	,	,	PUNCT
taxlaw-6842	475	5	government	government	NOUN
taxlaw-6842	475	6	agencies	agency	NOUN
taxlaw-6842	475	7	evaluate	evaluate	VERB
taxlaw-6842	475	8	the	the	DET
taxlaw-6842	475	9	merits	merit	NOUN
taxlaw-6842	475	10	of	of	ADP
taxlaw-6842	475	11	specific	specific	ADJ
taxlaw-6842	475	12	nonprofit	nonprofit	ADJ
taxlaw-6842	475	13	programs	program	NOUN
taxlaw-6842	475	14	,	,	PUNCT
taxlaw-6842	475	15	and	and	CCONJ
taxlaw-6842	475	16	often	often	ADV
taxlaw-6842	475	17	seek	seek	VERB
taxlaw-6842	475	18	detailed	detailed	ADJ
taxlaw-6842	475	19	reports	report	NOUN
taxlaw-6842	475	20	,	,	PUNCT
taxlaw-6842	475	21	set	set	ADJ
taxlaw-6842	475	22	benchmarks	benchmark	NOUN
taxlaw-6842	475	23	,	,	PUNCT
taxlaw-6842	475	24	and	and	CCONJ
taxlaw-6842	475	25	impose	impose	VERB
taxlaw-6842	475	26	conditions	condition	NOUN
taxlaw-6842	475	27	.	.	PUNCT
taxlaw-6842	476	1	government	government	NOUN
taxlaw-6842	476	2	grants	grant	NOUN
taxlaw-6842	476	3	are	be	AUX
taxlaw-6842	476	4	a	a	DET
taxlaw-6842	476	5	significant	significant	ADJ
taxlaw-6842	476	6	source	source	NOUN
taxlaw-6842	476	7	of	of	ADP
taxlaw-6842	476	8	income	income	NOUN
taxlaw-6842	476	9	for	for	ADP
taxlaw-6842	476	10	some	some	DET
taxlaw-6842	476	11	nonprofits,77	nonprofits,77	NOUN
taxlaw-6842	476	12	and	and	CCONJ
taxlaw-6842	476	13	a	a	DET
taxlaw-6842	476	14	government	government	NOUN
taxlaw-6842	476	15	grant	grant	NOUN
taxlaw-6842	476	16	also	also	ADV
taxlaw-6842	476	17	can	can	AUX
taxlaw-6842	476	18	be	be	AUX
taxlaw-6842	476	19	a	a	DET
taxlaw-6842	476	20	positive	positive	ADJ
taxlaw-6842	476	21	signal	signal	NOUN
taxlaw-6842	476	22	,	,	PUNCT
taxlaw-6842	476	23	which	which	PRON
taxlaw-6842	476	24	induces	induce	VERB
taxlaw-6842	476	25	others	other	NOUN
taxlaw-6842	476	26	to	to	PART
taxlaw-6842	476	27	contribute	contribute	VERB
taxlaw-6842	476	28	.	.	PUNCT
taxlaw-6842	477	1	as	as	ADP
taxlaw-6842	477	2	a	a	DET
taxlaw-6842	477	3	result	result	NOUN
taxlaw-6842	477	4	,	,	PUNCT
taxlaw-6842	477	5	government	government	NOUN
taxlaw-6842	477	6	donors	donor	NOUN
taxlaw-6842	477	7	can	can	AUX
taxlaw-6842	477	8	have	have	VERB
taxlaw-6842	477	9	significant	significant	ADJ
taxlaw-6842	477	10	influence	influence	NOUN
taxlaw-6842	477	11	,	,	PUNCT
taxlaw-6842	477	12	as	as	ADV
taxlaw-6842	477	13	well	well	ADV
taxlaw-6842	477	14	as	as	ADP
taxlaw-6842	477	15	the	the	DET
taxlaw-6842	477	16	incentive	incentive	NOUN
taxlaw-6842	477	17	and	and	CCONJ
taxlaw-6842	477	18	expertise	expertise	NOUN
taxlaw-6842	477	19	to	to	PART
taxlaw-6842	477	20	monitor	monitor	VERB
taxlaw-6842	477	21	earns	earn	VERB
taxlaw-6842	477	22	$	$	SYM
taxlaw-6842	477	23	100,000	100,000	NUM
taxlaw-6842	477	24	of	of	ADP
taxlaw-6842	477	25	interest	interest	NOUN
taxlaw-6842	477	26	on	on	ADP
taxlaw-6842	477	27	bonds	bond	NOUN
taxlaw-6842	477	28	does	do	AUX
taxlaw-6842	477	29	not	not	PART
taxlaw-6842	477	30	pay	pay	VERB
taxlaw-6842	477	31	tax	tax	NOUN
taxlaw-6842	477	32	,	,	PUNCT
taxlaw-6842	477	33	thereby	thereby	ADV
taxlaw-6842	477	34	avoiding	avoid	VERB
taxlaw-6842	477	35	the	the	DET
taxlaw-6842	477	36	21	21	NUM
taxlaw-6842	477	37	%	%	NOUN
taxlaw-6842	477	38	corporate	corporate	ADJ
taxlaw-6842	477	39	tax	tax	NOUN
taxlaw-6842	477	40	that	that	PRON
taxlaw-6842	477	41	otherwise	otherwise	ADV
taxlaw-6842	477	42	would	would	AUX
taxlaw-6842	477	43	apply	apply	VERB
taxlaw-6842	477	44	.	.	PUNCT
taxlaw-6842	478	1	72	72	NUM
taxlaw-6842	478	2	as	as	SCONJ
taxlaw-6842	478	3	noted	note	VERB
taxlaw-6842	478	4	above	above	ADV
taxlaw-6842	478	5	,	,	PUNCT
taxlaw-6842	479	1	in	in	ADP
taxlaw-6842	479	2	describing	describe	VERB
taxlaw-6842	479	3	the	the	DET
taxlaw-6842	479	4	exemption	exemption	NOUN
taxlaw-6842	479	5	as	as	ADP
taxlaw-6842	479	6	a	a	DET
taxlaw-6842	479	7	subsidy	subsidy	NOUN
taxlaw-6842	479	8	,	,	PUNCT
taxlaw-6842	479	9	this	this	DET
taxlaw-6842	479	10	article	article	NOUN
taxlaw-6842	479	11	assumes	assume	VERB
taxlaw-6842	479	12	that	that	SCONJ
taxlaw-6842	479	13	the	the	DET
taxlaw-6842	479	14	baseline	baseline	NOUN
taxlaw-6842	479	15	regime	regime	NOUN
taxlaw-6842	479	16	is	be	AUX
taxlaw-6842	479	17	an	an	DET
taxlaw-6842	479	18	income	income	NOUN
taxlaw-6842	479	19	tax	tax	NOUN
taxlaw-6842	479	20	,	,	PUNCT
taxlaw-6842	479	21	and	and	CCONJ
taxlaw-6842	479	22	that	that	SCONJ
taxlaw-6842	479	23	taxpayers	taxpayer	NOUN
taxlaw-6842	479	24	otherwise	otherwise	ADV
taxlaw-6842	479	25	would	would	AUX
taxlaw-6842	479	26	be	be	AUX
taxlaw-6842	479	27	taxed	tax	VERB
taxlaw-6842	479	28	on	on	ADP
taxlaw-6842	479	29	resources	resource	NOUN
taxlaw-6842	479	30	they	they	PRON
taxlaw-6842	479	31	give	give	VERB
taxlaw-6842	479	32	away	away	ADP
taxlaw-6842	479	33	.	.	PUNCT
taxlaw-6842	480	1	compare	compare	VERB
taxlaw-6842	480	2	william	william	PROPN
taxlaw-6842	480	3	d.	d.	PROPN
taxlaw-6842	480	4	andrews	andrews	PROPN
taxlaw-6842	480	5	,	,	PUNCT
taxlaw-6842	480	6	personal	personal	ADJ
taxlaw-6842	480	7	deductions	deduction	NOUN
taxlaw-6842	480	8	and	and	CCONJ
taxlaw-6842	480	9	the	the	DET
taxlaw-6842	480	10	ideal	ideal	NOUN
taxlaw-6842	480	11	.	.	PUNCT
taxlaw-6842	481	1	income	income	NOUN
taxlaw-6842	481	2	tax	tax	NOUN
taxlaw-6842	481	3	.	.	PUNCT
taxlaw-6842	482	1	86	86	NUM
taxlaw-6842	482	2	harv	harv	NOUN
taxlaw-6842	482	3	.	.	PUNCT
taxlaw-6842	483	1	l.	l.	PROPN
taxlaw-6842	483	2	rev	rev	PROPN
taxlaw-6842	483	3	.	.	PROPN
taxlaw-6842	483	4	309	309	NUM
taxlaw-6842	483	5	(	(	PUNCT
taxlaw-6842	483	6	1972	1972	NUM
taxlaw-6842	483	7	)	)	PUNCT
taxlaw-6842	483	8	(	(	PUNCT
taxlaw-6842	483	9	money	money	NOUN
taxlaw-6842	483	10	a	a	DET
taxlaw-6842	483	11	taxpayer	taxpayer	NOUN
taxlaw-6842	483	12	gives	give	VERB
taxlaw-6842	483	13	away	away	ADP
taxlaw-6842	483	14	should	should	AUX
taxlaw-6842	483	15	not	not	PART
taxlaw-6842	483	16	be	be	AUX
taxlaw-6842	483	17	considered	consider	VERB
taxlaw-6842	483	18	her	her	PRON
taxlaw-6842	483	19	income	income	NOUN
taxlaw-6842	483	20	)	)	PUNCT
taxlaw-6842	483	21	with	with	ADP
taxlaw-6842	483	22	mark	mark	PROPN
taxlaw-6842	483	23	kelman	kelman	PROPN
taxlaw-6842	483	24	,	,	PUNCT
taxlaw-6842	483	25	personal	personal	ADJ
taxlaw-6842	483	26	deductions	deduction	NOUN
taxlaw-6842	483	27	revisited	revisit	VERB
taxlaw-6842	483	28	:	:	PUNCT
taxlaw-6842	483	29	why	why	SCONJ
taxlaw-6842	483	30	they	they	PRON
taxlaw-6842	483	31	fit	fit	VERB
taxlaw-6842	483	32	poorly	poorly	ADV
taxlaw-6842	483	33	in	in	ADP
taxlaw-6842	483	34	an	an	DET
taxlaw-6842	483	35	“	"	PUNCT
taxlaw-6842	483	36	ideal	ideal	ADJ
taxlaw-6842	483	37	”	"	PUNCT
taxlaw-6842	483	38	income	income	NOUN
taxlaw-6842	483	39	tax	tax	NOUN
taxlaw-6842	483	40	and	and	CCONJ
taxlaw-6842	483	41	why	why	SCONJ
taxlaw-6842	483	42	they	they	PRON
taxlaw-6842	483	43	fit	fit	VERB
taxlaw-6842	483	44	worse	bad	ADJ
taxlaw-6842	483	45	in	in	ADP
taxlaw-6842	483	46	a	a	DET
taxlaw-6842	483	47	far	far	ADV
taxlaw-6842	483	48	from	from	ADP
taxlaw-6842	483	49	ideal	ideal	ADJ
taxlaw-6842	483	50	world	world	NOUN
taxlaw-6842	483	51	,	,	PUNCT
taxlaw-6842	483	52	31	31	NUM
taxlaw-6842	483	53	stan	stan	PROPN
taxlaw-6842	483	54	.	.	PUNCT
taxlaw-6842	484	1	l.	l.	PROPN
taxlaw-6842	484	2	rev	rev	PROPN
taxlaw-6842	484	3	.	.	PROPN
taxlaw-6842	484	4	831	831	NUM
taxlaw-6842	484	5	(	(	PUNCT
taxlaw-6842	484	6	1979	1979	NUM
taxlaw-6842	484	7	)	)	PUNCT
taxlaw-6842	484	8	(	(	PUNCT
taxlaw-6842	484	9	giving	give	VERB
taxlaw-6842	484	10	money	money	NOUN
taxlaw-6842	484	11	away	away	ADV
taxlaw-6842	484	12	is	be	AUX
taxlaw-6842	484	13	something	something	PRON
taxlaw-6842	484	14	a	a	DET
taxlaw-6842	484	15	taxpayer	taxpayer	NOUN
taxlaw-6842	484	16	chooses	choose	VERB
taxlaw-6842	484	17	to	to	PART
taxlaw-6842	484	18	do	do	VERB
taxlaw-6842	484	19	,	,	PUNCT
taxlaw-6842	484	20	so	so	ADV
taxlaw-6842	484	21	this	this	DET
taxlaw-6842	484	22	money	money	NOUN
taxlaw-6842	484	23	should	should	AUX
taxlaw-6842	484	24	be	be	AUX
taxlaw-6842	484	25	considered	consider	VERB
taxlaw-6842	484	26	her	her	PRON
taxlaw-6842	484	27	income	income	NOUN
taxlaw-6842	484	28	)	)	PUNCT
taxlaw-6842	484	29	.	.	PUNCT
taxlaw-6842	485	1	73	73	NUM
taxlaw-6842	485	2	i.r.c	i.r.c	NOUN
taxlaw-6842	485	3	.	.	PUNCT
taxlaw-6842	486	1	§	§	NOUN
taxlaw-6842	486	2	501(c)(3	501(c)(3	NOUN
taxlaw-6842	486	3	)	)	PUNCT
taxlaw-6842	486	4	.	.	PUNCT
taxlaw-6842	487	1	i.r.c	i.r.c	NOUN
taxlaw-6842	487	2	.	.	PUNCT
taxlaw-6842	488	1	§	§	NOUN
taxlaw-6842	488	2	501(c)(3	501(c)(3	NOUN
taxlaw-6842	488	3	)	)	PUNCT
taxlaw-6842	488	4	lists	list	VERB
taxlaw-6842	488	5	a	a	DET
taxlaw-6842	488	6	few	few	ADJ
taxlaw-6842	488	7	other	other	ADJ
taxlaw-6842	488	8	permissible	permissible	ADJ
taxlaw-6842	488	9	purposes	purpose	NOUN
taxlaw-6842	488	10	as	as	ADV
taxlaw-6842	488	11	well	well	ADV
taxlaw-6842	488	12	,	,	PUNCT
taxlaw-6842	488	13	and	and	CCONJ
taxlaw-6842	488	14	also	also	ADV
taxlaw-6842	488	15	requires	require	VERB
taxlaw-6842	488	16	nonprofits	nonprofit	NOUN
taxlaw-6842	488	17	to	to	PART
taxlaw-6842	488	18	use	use	VERB
taxlaw-6842	488	19	the	the	DET
taxlaw-6842	488	20	right	right	ADJ
taxlaw-6842	488	21	kind	kind	NOUN
taxlaw-6842	488	22	of	of	ADP
taxlaw-6842	488	23	legal	legal	ADJ
taxlaw-6842	488	24	entity	entity	NOUN
taxlaw-6842	488	25	,	,	PUNCT
taxlaw-6842	488	26	avoid	avoid	VERB
taxlaw-6842	488	27	certain	certain	ADJ
taxlaw-6842	488	28	types	type	NOUN
taxlaw-6842	488	29	of	of	ADP
taxlaw-6842	488	30	political	political	ADJ
taxlaw-6842	488	31	activity	activity	NOUN
taxlaw-6842	488	32	,	,	PUNCT
taxlaw-6842	488	33	and	and	CCONJ
taxlaw-6842	488	34	ensure	ensure	VERB
taxlaw-6842	488	35	that	that	SCONJ
taxlaw-6842	488	36	their	their	PRON
taxlaw-6842	488	37	net	net	ADJ
taxlaw-6842	488	38	earnings	earning	NOUN
taxlaw-6842	488	39	do	do	AUX
taxlaw-6842	488	40	not	not	PART
taxlaw-6842	488	41	“	"	PUNCT
taxlaw-6842	488	42	inur[e	inur[e	VERB
taxlaw-6842	488	43	]	]	PUNCT
taxlaw-6842	488	44	to	to	ADP
taxlaw-6842	488	45	the	the	DET
taxlaw-6842	488	46	benefit	benefit	NOUN
taxlaw-6842	488	47	of	of	ADP
taxlaw-6842	488	48	any	any	DET
taxlaw-6842	488	49	private	private	ADJ
taxlaw-6842	488	50	shareholder	shareholder	NOUN
taxlaw-6842	488	51	or	or	CCONJ
taxlaw-6842	488	52	individual	individual	NOUN
taxlaw-6842	488	53	.	.	PUNCT
taxlaw-6842	488	54	”	"	PUNCT
taxlaw-6842	489	1	i	i	PRON
taxlaw-6842	489	2	d.	d.	PROPN
taxlaw-6842	489	3	in	in	ADP
taxlaw-6842	489	4	general	general	ADJ
taxlaw-6842	489	5	,	,	PUNCT
taxlaw-6842	489	6	the	the	DET
taxlaw-6842	489	7	deduction	deduction	NOUN
taxlaw-6842	489	8	is	be	AUX
taxlaw-6842	489	9	available	available	ADJ
taxlaw-6842	489	10	only	only	ADV
taxlaw-6842	489	11	for	for	ADP
taxlaw-6842	489	12	contributions	contribution	NOUN
taxlaw-6842	489	13	to	to	ADP
taxlaw-6842	489	14	organizations	organization	NOUN
taxlaw-6842	489	15	that	that	PRON
taxlaw-6842	489	16	qualify	qualify	VERB
taxlaw-6842	489	17	under	under	ADP
taxlaw-6842	489	18	i.r.c	i.r.c	NOUN
taxlaw-6842	489	19	.	.	PUNCT
taxlaw-6842	490	1	§	§	NOUN
taxlaw-6842	490	2	501(c)(3	501(c)(3	NOUN
taxlaw-6842	490	3	)	)	PUNCT
taxlaw-6842	490	4	,	,	PUNCT
taxlaw-6842	490	5	but	but	CCONJ
taxlaw-6842	490	6	the	the	DET
taxlaw-6842	490	7	exemption	exemption	NOUN
taxlaw-6842	490	8	is	be	AUX
taxlaw-6842	490	9	available	available	ADJ
taxlaw-6842	490	10	also	also	ADV
taxlaw-6842	490	11	to	to	ADP
taxlaw-6842	490	12	social	social	ADJ
taxlaw-6842	490	13	welfare	welfare	NOUN
taxlaw-6842	490	14	organizations	organization	NOUN
taxlaw-6842	490	15	that	that	PRON
taxlaw-6842	490	16	engage	engage	VERB
taxlaw-6842	490	17	in	in	ADP
taxlaw-6842	490	18	lobbying	lobbying	NOUN
taxlaw-6842	490	19	,	,	PUNCT
taxlaw-6842	490	20	labor	labor	NOUN
taxlaw-6842	490	21	unions	union	NOUN
taxlaw-6842	490	22	,	,	PUNCT
taxlaw-6842	490	23	and	and	CCONJ
taxlaw-6842	490	24	trade	trade	NOUN
taxlaw-6842	490	25	associations	association	NOUN
taxlaw-6842	490	26	.	.	PUNCT
taxlaw-6842	491	1	see	see	VERB
taxlaw-6842	491	2	i.r.c	i.r.c	NOUN
taxlaw-6842	491	3	.	.	PUNCT
taxlaw-6842	492	1	§	§	PROPN
taxlaw-6842	492	2	501(c)(4	501(c)(4	NUM
taxlaw-6842	492	3	)	)	PUNCT
taxlaw-6842	492	4	&	&	CCONJ
taxlaw-6842	492	5	(	(	PUNCT
taxlaw-6842	492	6	5	5	NUM
taxlaw-6842	492	7	)	)	PUNCT
taxlaw-6842	492	8	.	.	PUNCT
taxlaw-6842	493	1	74	74	NUM
taxlaw-6842	493	2	i.r.c	i.r.c	NOUN
taxlaw-6842	493	3	.	.	PUNCT
taxlaw-6842	494	1	§	§	PROPN
taxlaw-6842	494	2	170	170	NUM
taxlaw-6842	494	3	.	.	PUNCT
taxlaw-6842	494	4	75	75	NUM
taxlaw-6842	494	5	charities	charity	NOUN
taxlaw-6842	494	6	pay	pay	VERB
taxlaw-6842	494	7	no	no	DET
taxlaw-6842	494	8	tax	tax	NOUN
taxlaw-6842	494	9	on	on	ADP
taxlaw-6842	494	10	revenue	revenue	NOUN
taxlaw-6842	494	11	from	from	ADP
taxlaw-6842	494	12	their	their	PRON
taxlaw-6842	494	13	mission	mission	NOUN
taxlaw-6842	494	14	or	or	CCONJ
taxlaw-6842	494	15	from	from	ADP
taxlaw-6842	494	16	passive	passive	ADJ
taxlaw-6842	494	17	investments	investment	NOUN
taxlaw-6842	494	18	.	.	PUNCT
taxlaw-6842	495	1	for	for	ADP
taxlaw-6842	495	2	a	a	DET
taxlaw-6842	495	3	discussion	discussion	NOUN
taxlaw-6842	495	4	of	of	ADP
taxlaw-6842	495	5	which	which	DET
taxlaw-6842	495	6	aspects	aspect	NOUN
taxlaw-6842	495	7	of	of	ADP
taxlaw-6842	495	8	this	this	DET
taxlaw-6842	495	9	tax	tax	NOUN
taxlaw-6842	495	10	exemption	exemption	NOUN
taxlaw-6842	495	11	should	should	AUX
taxlaw-6842	495	12	be	be	AUX
taxlaw-6842	495	13	considered	consider	VERB
taxlaw-6842	495	14	a	a	DET
taxlaw-6842	495	15	subsidy	subsidy	NOUN
taxlaw-6842	495	16	,	,	PUNCT
taxlaw-6842	495	17	see	see	VERB
taxlaw-6842	495	18	boris	boris	PROPN
taxlaw-6842	495	19	i.	i.	PROPN
taxlaw-6842	495	20	bittker	bittker	PROPN
taxlaw-6842	495	21	&	&	CCONJ
taxlaw-6842	495	22	george	george	PROPN
taxlaw-6842	495	23	k.	k.	PROPN
taxlaw-6842	495	24	rahdert	rahdert	PROPN
taxlaw-6842	495	25	,	,	PUNCT
taxlaw-6842	495	26	the	the	DET
taxlaw-6842	495	27	exemption	exemption	NOUN
taxlaw-6842	495	28	of	of	ADP
taxlaw-6842	495	29	nonprofit	nonprofit	ADJ
taxlaw-6842	495	30	organizations	organization	NOUN
taxlaw-6842	495	31	from	from	ADP
taxlaw-6842	495	32	federal	federal	ADJ
taxlaw-6842	495	33	income	income	NOUN
taxlaw-6842	495	34	taxation,85	taxation,85	PROPN
taxlaw-6842	495	35	yale	yale	PROPN
taxlaw-6842	495	36	l.	l.	PROPN
taxlaw-6842	495	37	j.	j.	PROPN
taxlaw-6842	495	38	299	299	PROPN
taxlaw-6842	495	39	,	,	PUNCT
taxlaw-6842	495	40	311	311	NUM
taxlaw-6842	495	41	,	,	PUNCT
taxlaw-6842	495	42	315	315	NUM
taxlaw-6842	495	43	(	(	PUNCT
taxlaw-6842	495	44	1976	1976	NUM
taxlaw-6842	495	45	)	)	PUNCT
taxlaw-6842	495	46	.	.	PUNCT
taxlaw-6842	496	1	76	76	NUM
taxlaw-6842	496	2	since	since	SCONJ
taxlaw-6842	496	3	charitable	charitable	ADJ
taxlaw-6842	496	4	contributions	contribution	NOUN
taxlaw-6842	496	5	reduce	reduce	VERB
taxlaw-6842	496	6	a	a	DET
taxlaw-6842	496	7	donor	donor	NOUN
taxlaw-6842	496	8	’s	’s	PART
taxlaw-6842	496	9	taxable	taxable	ADJ
taxlaw-6842	496	10	income	income	NOUN
taxlaw-6842	496	11	,	,	PUNCT
taxlaw-6842	496	12	and	and	CCONJ
taxlaw-6842	496	13	thus	thus	ADV
taxlaw-6842	496	14	her	her	PRON
taxlaw-6842	496	15	tax	tax	NOUN
taxlaw-6842	496	16	bill	bill	NOUN
taxlaw-6842	496	17	,	,	PUNCT
taxlaw-6842	496	18	the	the	DET
taxlaw-6842	496	19	subsidy	subsidy	NOUN
taxlaw-6842	496	20	rate	rate	NOUN
taxlaw-6842	496	21	is	be	AUX
taxlaw-6842	496	22	based	base	VERB
taxlaw-6842	496	23	on	on	ADP
taxlaw-6842	496	24	the	the	DET
taxlaw-6842	496	25	donor	donor	NOUN
taxlaw-6842	496	26	’s	’s	PART
taxlaw-6842	496	27	marginal	marginal	ADJ
taxlaw-6842	496	28	tax	tax	NOUN
taxlaw-6842	496	29	rate	rate	NOUN
taxlaw-6842	496	30	.	.	PUNCT
taxlaw-6842	497	1	since	since	SCONJ
taxlaw-6842	497	2	a	a	DET
taxlaw-6842	497	3	nonprofit	nonprofit	NOUN
taxlaw-6842	497	4	’s	’s	PART
taxlaw-6842	497	5	revenue	revenue	NOUN
taxlaw-6842	497	6	is	be	AUX
taxlaw-6842	497	7	not	not	PART
taxlaw-6842	497	8	taxed	tax	VERB
taxlaw-6842	497	9	,	,	PUNCT
taxlaw-6842	497	10	the	the	DET
taxlaw-6842	497	11	subsidy	subsidy	NOUN
taxlaw-6842	497	12	is	be	AUX
taxlaw-6842	497	13	the	the	DET
taxlaw-6842	497	14	marginal	marginal	ADJ
taxlaw-6842	497	15	rate	rate	NOUN
taxlaw-6842	497	16	that	that	PRON
taxlaw-6842	497	17	otherwise	otherwise	ADV
taxlaw-6842	497	18	would	would	AUX
taxlaw-6842	497	19	apply	apply	VERB
taxlaw-6842	497	20	to	to	ADP
taxlaw-6842	497	21	the	the	DET
taxlaw-6842	497	22	charity	charity	NOUN
taxlaw-6842	497	23	(	(	PUNCT
taxlaw-6842	497	24	the	the	DET
taxlaw-6842	497	25	21	21	NUM
taxlaw-6842	497	26	%	%	NOUN
taxlaw-6842	497	27	corporate	corporate	ADJ
taxlaw-6842	497	28	tax	tax	NOUN
taxlaw-6842	497	29	rate	rate	NOUN
taxlaw-6842	497	30	)	)	PUNCT
taxlaw-6842	497	31	.	.	PUNCT
taxlaw-6842	498	1	77	77	NUM
taxlaw-6842	498	2	government	government	NOUN
taxlaw-6842	498	3	grants	grant	NOUN
taxlaw-6842	498	4	represented	represent	VERB
taxlaw-6842	498	5	8	8	NUM
taxlaw-6842	498	6	%	%	NOUN
taxlaw-6842	498	7	of	of	ADP
taxlaw-6842	498	8	public	public	ADJ
taxlaw-6842	498	9	charities	charity	NOUN
taxlaw-6842	498	10	’	'	PUNCT
taxlaw-6842	498	11	revenue	revenue	NOUN
taxlaw-6842	498	12	in	in	ADP
taxlaw-6842	498	13	2013	2013	NUM
taxlaw-6842	498	14	,	,	PUNCT
taxlaw-6842	498	15	and	and	CCONJ
taxlaw-6842	498	16	government	government	NOUN
taxlaw-6842	498	17	fees	fee	NOUN
taxlaw-6842	498	18	represented	represent	VERB
taxlaw-6842	498	19	another	another	DET
taxlaw-6842	498	20	24.5	24.5	NUM
taxlaw-6842	498	21	%	%	NOUN
taxlaw-6842	498	22	.	.	PUNCT
taxlaw-6842	499	1	brice	brice	PROPN
taxlaw-6842	499	2	s.	s.	PROPN
taxlaw-6842	499	3	mckeever	mckeever	PROPN
taxlaw-6842	499	4	,	,	PUNCT
taxlaw-6842	499	5	the	the	DET
taxlaw-6842	499	6	nonprofit	nonprofit	ADJ
taxlaw-6842	499	7	sector	sector	NOUN
taxlaw-6842	499	8	in	in	ADP
taxlaw-6842	499	9	brief	brief	ADJ
taxlaw-6842	499	10	2015	2015	NUM
taxlaw-6842	499	11	(	(	PUNCT
taxlaw-6842	499	12	2015	2015	NUM
taxlaw-6842	499	13	)	)	PUNCT
taxlaw-6842	499	14	,	,	PUNCT
taxlaw-6842	499	15	http://www.urban.org/sites/default/files/alfresco/publication-pdfs/2000497-the-nonprofit-sector-in-brief-2015public-charities-giving-and-volunteering.pdf	http://www.urban.org/sites/default/files/alfresco/publication-pdfs/2000497-the-nonprofit-sector-in-brief-2015public-charities-giving-and-volunteering.pdf	NOUN
taxlaw-6842	499	16	[	[	X
taxlaw-6842	499	17	https://perma.cc/yez8-2ndd	https://perma.cc/yez8-2ndd	PROPN
taxlaw-6842	499	18	]	]	X
taxlaw-6842	499	19	.	.	PUNCT
taxlaw-6842	500	1	2020	2020	NUM
taxlaw-6842	500	2	]	]	PUNCT
taxlaw-6842	500	3	enhancing	enhance	VERB
taxlaw-6842	500	4	efficiency	efficiency	NOUN
taxlaw-6842	500	5	at	at	ADP
taxlaw-6842	500	6	nonprofits	nonprofit	NOUN
taxlaw-6842	500	7	with	with	ADP
taxlaw-6842	500	8	analysis	analysis	NOUN
taxlaw-6842	500	9	and	and	CCONJ
taxlaw-6842	500	10	disclosure	disclosure	NOUN
taxlaw-6842	500	11	97	97	NUM
taxlaw-6842	500	12	management	management	NOUN
taxlaw-6842	500	13	.	.	PUNCT
taxlaw-6842	501	1	yet	yet	ADV
taxlaw-6842	501	2	in	in	ADP
taxlaw-6842	501	3	making	make	VERB
taxlaw-6842	501	4	grants	grant	NOUN
taxlaw-6842	501	5	,	,	PUNCT
taxlaw-6842	501	6	the	the	DET
taxlaw-6842	501	7	government	government	NOUN
taxlaw-6842	501	8	obviously	obviously	ADV
taxlaw-6842	501	9	is	be	AUX
taxlaw-6842	501	10	functioning	function	VERB
taxlaw-6842	501	11	as	as	ADP
taxlaw-6842	501	12	a	a	DET
taxlaw-6842	501	13	donor	donor	NOUN
taxlaw-6842	501	14	,	,	PUNCT
taxlaw-6842	501	15	rather	rather	ADV
taxlaw-6842	501	16	than	than	ADP
taxlaw-6842	501	17	as	as	ADP
taxlaw-6842	501	18	a	a	DET
taxlaw-6842	501	19	regulator	regulator	NOUN
taxlaw-6842	501	20	;	;	PUNCT
taxlaw-6842	501	21	the	the	DET
taxlaw-6842	501	22	critical	critical	ADJ
taxlaw-6842	501	23	role	role	NOUN
taxlaw-6842	501	24	of	of	ADP
taxlaw-6842	501	25	donors	donor	NOUN
taxlaw-6842	501	26	in	in	ADP
taxlaw-6842	501	27	monitoring	monitor	VERB
taxlaw-6842	501	28	nonprofits	nonprofit	NOUN
taxlaw-6842	501	29	is	be	AUX
taxlaw-6842	501	30	discussed	discuss	VERB
taxlaw-6842	501	31	below.78	below.78	PROPN
taxlaw-6842	501	32	c.	c.	PROPN
taxlaw-6842	501	33	beneficiaries	beneficiary	NOUN
taxlaw-6842	501	34	in	in	ADP
taxlaw-6842	501	35	general	general	ADJ
taxlaw-6842	501	36	,	,	PUNCT
taxlaw-6842	501	37	beneficiaries	beneficiary	NOUN
taxlaw-6842	501	38	of	of	ADP
taxlaw-6842	501	39	a	a	DET
taxlaw-6842	501	40	charity	charity	NOUN
taxlaw-6842	501	41	have	have	VERB
taxlaw-6842	501	42	the	the	DET
taxlaw-6842	501	43	right	right	ADJ
taxlaw-6842	501	44	incentives	incentive	NOUN
taxlaw-6842	501	45	to	to	PART
taxlaw-6842	501	46	push	push	VERB
taxlaw-6842	501	47	for	for	ADP
taxlaw-6842	501	48	impact	impact	NOUN
taxlaw-6842	501	49	and	and	CCONJ
taxlaw-6842	501	50	costeffectiveness	costeffectiveness	NOUN
taxlaw-6842	501	51	,	,	PUNCT
taxlaw-6842	501	52	and	and	CCONJ
taxlaw-6842	501	53	often	often	ADV
taxlaw-6842	501	54	have	have	VERB
taxlaw-6842	501	55	the	the	DET
taxlaw-6842	501	56	right	right	ADJ
taxlaw-6842	501	57	information	information	NOUN
taxlaw-6842	501	58	as	as	ADV
taxlaw-6842	501	59	well	well	ADV
taxlaw-6842	501	60	.	.	PUNCT
taxlaw-6842	502	1	but	but	CCONJ
taxlaw-6842	502	2	they	they	PRON
taxlaw-6842	502	3	do	do	AUX
taxlaw-6842	502	4	not	not	PART
taxlaw-6842	502	5	have	have	VERB
taxlaw-6842	502	6	enough	enough	ADJ
taxlaw-6842	502	7	influence	influence	NOUN
taxlaw-6842	502	8	unless	unless	SCONJ
taxlaw-6842	502	9	they	they	PRON
taxlaw-6842	502	10	fund	fund	VERB
taxlaw-6842	502	11	a	a	DET
taxlaw-6842	502	12	meaningful	meaningful	ADJ
taxlaw-6842	502	13	share	share	NOUN
taxlaw-6842	502	14	of	of	ADP
taxlaw-6842	502	15	a	a	DET
taxlaw-6842	502	16	nonprofit	nonprofit	ADJ
taxlaw-6842	502	17	’s	’s	PART
taxlaw-6842	502	18	budget	budget	NOUN
taxlaw-6842	502	19	.	.	PUNCT
taxlaw-6842	503	1	as	as	ADP
taxlaw-6842	503	2	a	a	DET
taxlaw-6842	503	3	result	result	NOUN
taxlaw-6842	503	4	,	,	PUNCT
taxlaw-6842	503	5	beneficiaries	beneficiary	NOUN
taxlaw-6842	503	6	can	can	AUX
taxlaw-6842	503	7	monitor	monitor	VERB
taxlaw-6842	503	8	management	management	NOUN
taxlaw-6842	503	9	more	more	ADV
taxlaw-6842	503	10	effectively	effectively	ADV
taxlaw-6842	503	11	at	at	ADP
taxlaw-6842	503	12	“	"	PUNCT
taxlaw-6842	503	13	commercial	commercial	ADJ
taxlaw-6842	503	14	”	"	PUNCT
taxlaw-6842	503	15	nonprofits	nonprofit	NOUN
taxlaw-6842	503	16	,	,	PUNCT
taxlaw-6842	503	17	which	which	PRON
taxlaw-6842	503	18	are	be	AUX
taxlaw-6842	503	19	largely	largely	ADV
taxlaw-6842	503	20	funded	fund	VERB
taxlaw-6842	503	21	by	by	ADP
taxlaw-6842	503	22	beneficiaries	beneficiary	NOUN
taxlaw-6842	503	23	,	,	PUNCT
taxlaw-6842	503	24	than	than	ADP
taxlaw-6842	503	25	at	at	ADP
taxlaw-6842	503	26	“	"	PUNCT
taxlaw-6842	503	27	donative	donative	ADJ
taxlaw-6842	503	28	”	"	PUNCT
taxlaw-6842	503	29	nonprofits	nonprofit	NOUN
taxlaw-6842	503	30	,	,	PUNCT
taxlaw-6842	503	31	which	which	PRON
taxlaw-6842	503	32	are	be	AUX
taxlaw-6842	503	33	mostly	mostly	ADV
taxlaw-6842	503	34	funded	fund	VERB
taxlaw-6842	503	35	by	by	ADP
taxlaw-6842	503	36	donors.79	donors.79	NOUN
taxlaw-6842	503	37	1	1	NUM
taxlaw-6842	503	38	.	.	PUNCT
taxlaw-6842	504	1	incentives	incentive	NOUN
taxlaw-6842	504	2	by	by	ADP
taxlaw-6842	504	3	definition	definition	NOUN
taxlaw-6842	505	1	,	,	PUNCT
taxlaw-6842	505	2	a	a	DET
taxlaw-6842	505	3	nonprofit	nonprofit	NOUN
taxlaw-6842	505	4	’s	’s	PART
taxlaw-6842	505	5	mission	mission	NOUN
taxlaw-6842	505	6	is	be	AUX
taxlaw-6842	505	7	to	to	PART
taxlaw-6842	505	8	serve	serve	VERB
taxlaw-6842	505	9	its	its	PRON
taxlaw-6842	505	10	beneficiaries	beneficiary	NOUN
taxlaw-6842	505	11	.	.	PUNCT
taxlaw-6842	506	1	as	as	ADP
taxlaw-6842	506	2	a	a	DET
taxlaw-6842	506	3	result	result	NOUN
taxlaw-6842	506	4	,	,	PUNCT
taxlaw-6842	506	5	beneficiaries	beneficiary	NOUN
taxlaw-6842	506	6	want	want	VERB
taxlaw-6842	506	7	nonprofits	nonprofit	NOUN
taxlaw-6842	506	8	to	to	PART
taxlaw-6842	506	9	be	be	AUX
taxlaw-6842	506	10	efficient	efficient	ADJ
taxlaw-6842	506	11	.	.	PUNCT
taxlaw-6842	507	1	when	when	SCONJ
taxlaw-6842	507	2	a	a	DET
taxlaw-6842	507	3	nonprofit	nonprofit	ADJ
taxlaw-6842	507	4	wastes	waste	NOUN
taxlaw-6842	507	5	money	money	NOUN
taxlaw-6842	507	6	,	,	PUNCT
taxlaw-6842	507	7	beneficiaries	beneficiary	NOUN
taxlaw-6842	507	8	get	get	VERB
taxlaw-6842	507	9	less	less	ADJ
taxlaw-6842	507	10	value	value	NOUN
taxlaw-6842	507	11	from	from	ADP
taxlaw-6842	507	12	it	it	PRON
taxlaw-6842	507	13	.	.	PUNCT
taxlaw-6842	508	1	but	but	CCONJ
taxlaw-6842	508	2	when	when	SCONJ
taxlaw-6842	508	3	a	a	DET
taxlaw-6842	508	4	nonprofit	nonprofit	ADJ
taxlaw-6842	508	5	figures	figure	NOUN
taxlaw-6842	508	6	out	out	ADP
taxlaw-6842	508	7	how	how	SCONJ
taxlaw-6842	508	8	to	to	PART
taxlaw-6842	508	9	provide	provide	VERB
taxlaw-6842	508	10	more	more	ADJ
taxlaw-6842	508	11	(	(	PUNCT
taxlaw-6842	508	12	or	or	CCONJ
taxlaw-6842	508	13	better	well	ADJ
taxlaw-6842	508	14	)	)	PUNCT
taxlaw-6842	508	15	goods	good	NOUN
taxlaw-6842	508	16	and	and	CCONJ
taxlaw-6842	508	17	services	service	NOUN
taxlaw-6842	508	18	for	for	ADP
taxlaw-6842	508	19	the	the	DET
taxlaw-6842	508	20	same	same	ADJ
taxlaw-6842	508	21	price	price	NOUN
taxlaw-6842	508	22	,	,	PUNCT
taxlaw-6842	508	23	beneficiaries	beneficiary	NOUN
taxlaw-6842	508	24	reap	reap	VERB
taxlaw-6842	508	25	this	this	DET
taxlaw-6842	508	26	reward	reward	NOUN
taxlaw-6842	508	27	.	.	PUNCT
taxlaw-6842	509	1	admittedly	admittedly	ADV
taxlaw-6842	509	2	,	,	PUNCT
taxlaw-6842	509	3	beneficiaries	beneficiary	NOUN
taxlaw-6842	509	4	do	do	AUX
taxlaw-6842	509	5	not	not	PART
taxlaw-6842	509	6	always	always	ADV
taxlaw-6842	509	7	have	have	VERB
taxlaw-6842	509	8	the	the	DET
taxlaw-6842	509	9	right	right	ADJ
taxlaw-6842	509	10	incentives	incentive	NOUN
taxlaw-6842	509	11	.	.	PUNCT
taxlaw-6842	510	1	when	when	SCONJ
taxlaw-6842	510	2	nonprofits	nonprofit	NOUN
taxlaw-6842	510	3	serve	serve	VERB
taxlaw-6842	510	4	multiple	multiple	ADJ
taxlaw-6842	510	5	constituencies	constituency	NOUN
taxlaw-6842	510	6	,	,	PUNCT
taxlaw-6842	510	7	each	each	PRON
taxlaw-6842	510	8	might	might	AUX
taxlaw-6842	510	9	try	try	VERB
taxlaw-6842	510	10	to	to	PART
taxlaw-6842	510	11	advance	advance	VERB
taxlaw-6842	510	12	its	its	PRON
taxlaw-6842	510	13	own	own	ADJ
taxlaw-6842	510	14	narrow	narrow	ADJ
taxlaw-6842	510	15	interests	interest	NOUN
taxlaw-6842	510	16	,	,	PUNCT
taxlaw-6842	510	17	distracting	distract	VERB
taxlaw-6842	510	18	the	the	DET
taxlaw-6842	510	19	nonprofit	nonprofit	NOUN
taxlaw-6842	510	20	from	from	ADP
taxlaw-6842	510	21	higher	high	ADJ
taxlaw-6842	510	22	value	value	NOUN
taxlaw-6842	510	23	efforts	effort	NOUN
taxlaw-6842	510	24	to	to	PART
taxlaw-6842	510	25	serve	serve	VERB
taxlaw-6842	510	26	other	other	ADJ
taxlaw-6842	510	27	(	(	PUNCT
taxlaw-6842	510	28	or	or	CCONJ
taxlaw-6842	510	29	,	,	PUNCT
taxlaw-6842	510	30	indeed	indeed	ADV
taxlaw-6842	510	31	,	,	PUNCT
taxlaw-6842	510	32	all	all	DET
taxlaw-6842	510	33	)	)	PUNCT
taxlaw-6842	510	34	beneficiaries	beneficiary	NOUN
taxlaw-6842	510	35	.	.	PUNCT
taxlaw-6842	511	1	for	for	ADP
taxlaw-6842	511	2	example	example	NOUN
taxlaw-6842	511	3	,	,	PUNCT
taxlaw-6842	511	4	alumni	alumnus	NOUN
taxlaw-6842	511	5	fans	fan	NOUN
taxlaw-6842	511	6	might	might	AUX
taxlaw-6842	511	7	urge	urge	VERB
taxlaw-6842	511	8	universities	university	NOUN
taxlaw-6842	511	9	to	to	PART
taxlaw-6842	511	10	spend	spend	VERB
taxlaw-6842	511	11	on	on	ADP
taxlaw-6842	511	12	lavish	lavish	ADJ
taxlaw-6842	511	13	stadiums	stadium	NOUN
taxlaw-6842	511	14	instead	instead	ADV
taxlaw-6842	511	15	of	of	ADP
taxlaw-6842	511	16	on	on	ADP
taxlaw-6842	511	17	research	research	NOUN
taxlaw-6842	511	18	and	and	CCONJ
taxlaw-6842	511	19	instruction	instruction	NOUN
taxlaw-6842	511	20	,	,	PUNCT
taxlaw-6842	511	21	even	even	ADV
taxlaw-6842	511	22	though	though	SCONJ
taxlaw-6842	511	23	the	the	DET
taxlaw-6842	511	24	latter	latter	ADJ
taxlaw-6842	511	25	are	be	AUX
taxlaw-6842	511	26	more	more	ADV
taxlaw-6842	511	27	valuable	valuable	ADJ
taxlaw-6842	511	28	to	to	ADP
taxlaw-6842	511	29	students	student	NOUN
taxlaw-6842	511	30	and	and	CCONJ
taxlaw-6842	511	31	to	to	ADP
taxlaw-6842	511	32	society	society	NOUN
taxlaw-6842	511	33	as	as	ADP
taxlaw-6842	511	34	a	a	DET
taxlaw-6842	511	35	whole	whole	NOUN
taxlaw-6842	511	36	.	.	PUNCT
taxlaw-6842	512	1	2	2	X
taxlaw-6842	512	2	.	.	X
taxlaw-6842	512	3	information	information	NOUN
taxlaw-6842	512	4	to	to	PART
taxlaw-6842	512	5	be	be	AUX
taxlaw-6842	512	6	effective	effective	ADJ
taxlaw-6842	512	7	,	,	PUNCT
taxlaw-6842	512	8	monitors	monitor	NOUN
taxlaw-6842	512	9	must	must	AUX
taxlaw-6842	512	10	have	have	VERB
taxlaw-6842	512	11	not	not	PART
taxlaw-6842	512	12	only	only	ADV
taxlaw-6842	512	13	the	the	DET
taxlaw-6842	512	14	right	right	ADJ
taxlaw-6842	512	15	incentives	incentive	NOUN
taxlaw-6842	512	16	,	,	PUNCT
taxlaw-6842	512	17	but	but	CCONJ
taxlaw-6842	512	18	also	also	ADV
taxlaw-6842	512	19	the	the	DET
taxlaw-6842	512	20	right	right	ADJ
taxlaw-6842	512	21	information	information	NOUN
taxlaw-6842	512	22	.	.	PUNCT
taxlaw-6842	513	1	in	in	ADP
taxlaw-6842	513	2	this	this	DET
taxlaw-6842	513	3	regard	regard	NOUN
taxlaw-6842	513	4	,	,	PUNCT
taxlaw-6842	513	5	beneficiaries	beneficiary	NOUN
taxlaw-6842	513	6	often	often	ADV
taxlaw-6842	513	7	compare	compare	VERB
taxlaw-6842	513	8	favorably	favorably	ADV
taxlaw-6842	513	9	with	with	ADP
taxlaw-6842	513	10	other	other	ADJ
taxlaw-6842	513	11	stakeholders	stakeholder	NOUN
taxlaw-6842	513	12	because	because	SCONJ
taxlaw-6842	513	13	they	they	PRON
taxlaw-6842	513	14	use	use	VERB
taxlaw-6842	513	15	a	a	DET
taxlaw-6842	513	16	nonprofit	nonprofit	ADJ
taxlaw-6842	513	17	’s	’s	PART
taxlaw-6842	513	18	goods	good	NOUN
taxlaw-6842	513	19	and	and	CCONJ
taxlaw-6842	513	20	services	service	NOUN
taxlaw-6842	513	21	,	,	PUNCT
taxlaw-6842	513	22	and	and	CCONJ
taxlaw-6842	513	23	thus	thus	ADV
taxlaw-6842	513	24	have	have	VERB
taxlaw-6842	513	25	first	first	ADJ
taxlaw-6842	513	26	-	-	PUNCT
taxlaw-6842	513	27	hand	hand	NOUN
taxlaw-6842	513	28	knowledge	knowledge	NOUN
taxlaw-6842	513	29	of	of	ADP
taxlaw-6842	513	30	its	its	PRON
taxlaw-6842	513	31	impact	impact	NOUN
taxlaw-6842	513	32	.	.	PUNCT
taxlaw-6842	514	1	for	for	ADP
taxlaw-6842	514	2	example	example	NOUN
taxlaw-6842	514	3	,	,	PUNCT
taxlaw-6842	514	4	when	when	SCONJ
taxlaw-6842	514	5	a	a	DET
taxlaw-6842	514	6	disaster	disaster	NOUN
taxlaw-6842	514	7	relief	relief	NOUN
taxlaw-6842	514	8	organization	organization	NOUN
taxlaw-6842	514	9	helps	help	VERB
taxlaw-6842	514	10	earthquake	earthquake	NOUN
taxlaw-6842	514	11	victims	victim	NOUN
taxlaw-6842	514	12	,	,	PUNCT
taxlaw-6842	514	13	they	they	PRON
taxlaw-6842	514	14	know	know	VERB
taxlaw-6842	514	15	more	more	ADJ
taxlaw-6842	514	16	about	about	ADP
taxlaw-6842	514	17	the	the	DET
taxlaw-6842	514	18	aid	aid	NOUN
taxlaw-6842	514	19	they	they	PRON
taxlaw-6842	514	20	receive	receive	VERB
taxlaw-6842	514	21	than	than	ADP
taxlaw-6842	514	22	donors	donor	NOUN
taxlaw-6842	514	23	,	,	PUNCT
taxlaw-6842	514	24	who	who	PRON
taxlaw-6842	514	25	may	may	AUX
taxlaw-6842	514	26	be	be	AUX
taxlaw-6842	514	27	thousands	thousand	NOUN
taxlaw-6842	514	28	of	of	ADP
taxlaw-6842	514	29	miles	mile	NOUN
taxlaw-6842	514	30	away	away	ADV
taxlaw-6842	514	31	.	.	PUNCT
taxlaw-6842	515	1	yet	yet	ADV
taxlaw-6842	515	2	beneficiaries	beneficiary	NOUN
taxlaw-6842	515	3	can	can	AUX
taxlaw-6842	515	4	not	not	PART
taxlaw-6842	515	5	always	always	ADV
taxlaw-6842	515	6	evaluate	evaluate	VERB
taxlaw-6842	515	7	the	the	DET
taxlaw-6842	515	8	quality	quality	NOUN
taxlaw-6842	515	9	of	of	ADP
taxlaw-6842	515	10	a	a	DET
taxlaw-6842	515	11	nonprofit	nonprofit	ADJ
taxlaw-6842	515	12	’s	’s	PART
taxlaw-6842	515	13	work	work	NOUN
taxlaw-6842	515	14	.	.	PUNCT
taxlaw-6842	516	1	they	they	PRON
taxlaw-6842	516	2	may	may	AUX
taxlaw-6842	516	3	lack	lack	VERB
taxlaw-6842	516	4	relevant	relevant	ADJ
taxlaw-6842	516	5	expertise	expertise	NOUN
taxlaw-6842	516	6	(	(	PUNCT
taxlaw-6842	516	7	e.g.	e.g.	ADV
taxlaw-6842	516	8	,	,	PUNCT
taxlaw-6842	516	9	to	to	PART
taxlaw-6842	516	10	evaluate	evaluate	VERB
taxlaw-6842	516	11	health	health	NOUN
taxlaw-6842	516	12	care	care	NOUN
taxlaw-6842	516	13	)	)	PUNCT
taxlaw-6842	516	14	or	or	CCONJ
taxlaw-6842	516	15	cognitive	cognitive	ADJ
taxlaw-6842	516	16	ability	ability	NOUN
taxlaw-6842	516	17	(	(	PUNCT
taxlaw-6842	516	18	e.g.	e.g.	ADV
taxlaw-6842	516	19	,	,	PUNCT
taxlaw-6842	516	20	to	to	PART
taxlaw-6842	516	21	evaluate	evaluate	VERB
taxlaw-6842	516	22	animal	animal	NOUN
taxlaw-6842	516	23	shelters).80	shelters).80	PROPN
taxlaw-6842	516	24	or	or	CCONJ
taxlaw-6842	516	25	they	they	PRON
taxlaw-6842	516	26	may	may	AUX
taxlaw-6842	516	27	have	have	VERB
taxlaw-6842	516	28	no	no	DET
taxlaw-6842	516	29	contact	contact	NOUN
taxlaw-6842	516	30	with	with	ADP
taxlaw-6842	516	31	a	a	DET
taxlaw-6842	516	32	nonprofit	nonprofit	ADJ
taxlaw-6842	516	33	,	,	PUNCT
taxlaw-6842	516	34	even	even	ADV
taxlaw-6842	516	35	though	though	SCONJ
taxlaw-6842	516	36	they	they	PRON
taxlaw-6842	516	37	are	be	AUX
taxlaw-6842	516	38	part	part	NOUN
taxlaw-6842	516	39	of	of	ADP
taxlaw-6842	516	40	a	a	DET
taxlaw-6842	516	41	diffuse	diffuse	NOUN
taxlaw-6842	516	42	group	group	NOUN
taxlaw-6842	516	43	that	that	PRON
taxlaw-6842	516	44	benefits	benefit	VERB
taxlaw-6842	516	45	from	from	ADP
taxlaw-6842	516	46	its	its	PRON
taxlaw-6842	516	47	work	work	NOUN
taxlaw-6842	516	48	,	,	PUNCT
taxlaw-6842	516	49	for	for	ADP
taxlaw-6842	516	50	instance	instance	NOUN
taxlaw-6842	516	51	,	,	PUNCT
taxlaw-6842	516	52	in	in	ADP
taxlaw-6842	516	53	basic	basic	ADJ
taxlaw-6842	516	54	scientific	scientific	ADJ
taxlaw-6842	516	55	research	research	NOUN
taxlaw-6842	516	56	,	,	PUNCT
taxlaw-6842	516	57	civil	civil	ADJ
taxlaw-6842	516	58	rights	right	NOUN
taxlaw-6842	516	59	advocacy	advocacy	NOUN
taxlaw-6842	516	60	,	,	PUNCT
taxlaw-6842	516	61	or	or	CCONJ
taxlaw-6842	516	62	environmental	environmental	ADJ
taxlaw-6842	516	63	protection	protection	NOUN
taxlaw-6842	516	64	.	.	PUNCT
taxlaw-6842	517	1	78	78	NUM
taxlaw-6842	517	2	see	see	VERB
taxlaw-6842	517	3	infra	infra	NOUN
taxlaw-6842	517	4	part	part	NOUN
taxlaw-6842	517	5	ii.e	ii.e	ADV
taxlaw-6842	517	6	.	.	PUNCT
taxlaw-6842	518	1	79	79	NUM
taxlaw-6842	518	2	see	see	VERB
taxlaw-6842	518	3	hansmann	hansmann	NOUN
taxlaw-6842	518	4	,	,	PUNCT
taxlaw-6842	518	5	economic	economic	ADJ
taxlaw-6842	518	6	theories	theory	NOUN
taxlaw-6842	518	7	,	,	PUNCT
taxlaw-6842	518	8	supra	supra	PROPN
taxlaw-6842	518	9	note	note	PROPN
taxlaw-6842	518	10	16	16	NUM
taxlaw-6842	518	11	,	,	PUNCT
taxlaw-6842	518	12	at	at	ADP
taxlaw-6842	518	13	28	28	NUM
taxlaw-6842	518	14	(	(	PUNCT
taxlaw-6842	518	15	distinguishing	distinguish	VERB
taxlaw-6842	518	16	donative	donative	ADJ
taxlaw-6842	518	17	and	and	CCONJ
taxlaw-6842	518	18	commercial	commercial	ADJ
taxlaw-6842	518	19	nonprofits	nonprofit	NOUN
taxlaw-6842	518	20	)	)	PUNCT
taxlaw-6842	518	21	.	.	PUNCT
taxlaw-6842	519	1	80	80	NUM
taxlaw-6842	519	2	indeed	indeed	ADV
taxlaw-6842	519	3	,	,	PUNCT
taxlaw-6842	519	4	reassuring	reassure	VERB
taxlaw-6842	519	5	beneficiaries	beneficiary	NOUN
taxlaw-6842	519	6	who	who	PRON
taxlaw-6842	519	7	ca	can	AUX
taxlaw-6842	519	8	n’t	not	PART
taxlaw-6842	519	9	judge	judge	VERB
taxlaw-6842	519	10	quality	quality	NOUN
taxlaw-6842	519	11	is	be	AUX
taxlaw-6842	519	12	a	a	DET
taxlaw-6842	519	13	key	key	ADJ
taxlaw-6842	519	14	reason	reason	NOUN
taxlaw-6842	519	15	to	to	PART
taxlaw-6842	519	16	use	use	VERB
taxlaw-6842	519	17	nonprofits	nonprofit	NOUN
taxlaw-6842	519	18	.	.	PUNCT
taxlaw-6842	520	1	see	see	VERB
taxlaw-6842	520	2	supra	supra	PROPN
taxlaw-6842	520	3	part	part	NOUN
taxlaw-6842	520	4	i.a.1	i.a.1	NOUN
taxlaw-6842	520	5	.	.	PUNCT
taxlaw-6842	521	1	but	but	CCONJ
taxlaw-6842	521	2	cf	cf	X
taxlaw-6842	521	3	.	.	PUNCT
taxlaw-6842	522	1	prakash	prakash	PROPN
taxlaw-6842	522	2	&	&	CCONJ
taxlaw-6842	522	3	gugerty	gugerty	PROPN
taxlaw-6842	522	4	,	,	PUNCT
taxlaw-6842	522	5	supra	supra	PROPN
taxlaw-6842	522	6	note	note	PROPN
taxlaw-6842	522	7	11	11	NUM
taxlaw-6842	522	8	(	(	PUNCT
taxlaw-6842	522	9	to	to	PART
taxlaw-6842	522	10	be	be	AUX
taxlaw-6842	522	11	reassured	reassure	VERB
taxlaw-6842	522	12	,	,	PUNCT
taxlaw-6842	522	13	beneficiaries	beneficiary	NOUN
taxlaw-6842	522	14	need	need	VERB
taxlaw-6842	522	15	to	to	PART
taxlaw-6842	522	16	understand	understand	VERB
taxlaw-6842	522	17	that	that	SCONJ
taxlaw-6842	522	18	the	the	DET
taxlaw-6842	522	19	nonprofit	nonprofit	ADJ
taxlaw-6842	522	20	form	form	NOUN
taxlaw-6842	522	21	limits	limit	VERB
taxlaw-6842	522	22	the	the	DET
taxlaw-6842	522	23	incentive	incentive	NOUN
taxlaw-6842	522	24	of	of	ADP
taxlaw-6842	522	25	nonprofit	nonprofit	ADJ
taxlaw-6842	522	26	leaders	leader	NOUN
taxlaw-6842	522	27	to	to	PART
taxlaw-6842	522	28	overcharge	overcharge	VERB
taxlaw-6842	522	29	or	or	CCONJ
taxlaw-6842	522	30	skimp	skimp	VERB
taxlaw-6842	522	31	on	on	ADP
taxlaw-6842	522	32	quality	quality	NOUN
taxlaw-6842	522	33	)	)	PUNCT
taxlaw-6842	522	34	.	.	PUNCT
taxlaw-6842	523	1	[	[	X
taxlaw-6842	523	2	vol	vol	NOUN
taxlaw-6842	523	3	.	.	PROPN
taxlaw-6842	523	4	11.2	11.2	NUM
taxlaw-6842	523	5	columbia	columbia	PROPN
taxlaw-6842	523	6	journal	journal	PROPN
taxlaw-6842	523	7	of	of	ADP
taxlaw-6842	523	8	tax	tax	NOUN
taxlaw-6842	523	9	law	law	NOUN
taxlaw-6842	523	10	98	98	NUM
taxlaw-6842	523	11	3	3	NUM
taxlaw-6842	523	12	.	.	PUNCT
taxlaw-6842	523	13	influence	influence	NOUN
taxlaw-6842	523	14	even	even	ADV
taxlaw-6842	523	15	if	if	SCONJ
taxlaw-6842	523	16	beneficiaries	beneficiary	NOUN
taxlaw-6842	523	17	are	be	AUX
taxlaw-6842	523	18	motivated	motivated	ADJ
taxlaw-6842	523	19	and	and	CCONJ
taxlaw-6842	523	20	knowledgeable	knowledgeable	ADJ
taxlaw-6842	523	21	,	,	PUNCT
taxlaw-6842	523	22	they	they	PRON
taxlaw-6842	523	23	also	also	ADV
taxlaw-6842	523	24	need	need	VERB
taxlaw-6842	523	25	influence	influence	NOUN
taxlaw-6842	523	26	to	to	PART
taxlaw-6842	523	27	be	be	AUX
taxlaw-6842	523	28	effective	effective	ADJ
taxlaw-6842	523	29	monitors	monitor	NOUN
taxlaw-6842	523	30	.	.	PUNCT
taxlaw-6842	524	1	will	will	AUX
taxlaw-6842	524	2	managers	manager	NOUN
taxlaw-6842	524	3	listen	listen	VERB
taxlaw-6842	524	4	to	to	ADP
taxlaw-6842	524	5	them	they	PRON
taxlaw-6842	524	6	?	?	PUNCT
taxlaw-6842	525	1	the	the	DET
taxlaw-6842	525	2	answer	answer	NOUN
taxlaw-6842	525	3	often	often	ADV
taxlaw-6842	525	4	turns	turn	VERB
taxlaw-6842	525	5	on	on	ADP
taxlaw-6842	525	6	how	how	SCONJ
taxlaw-6842	525	7	much	much	ADJ
taxlaw-6842	525	8	revenue	revenue	NOUN
taxlaw-6842	525	9	they	they	PRON
taxlaw-6842	525	10	supply	supply	VERB
taxlaw-6842	525	11	.	.	PUNCT
taxlaw-6842	526	1	if	if	SCONJ
taxlaw-6842	526	2	beneficiaries	beneficiary	NOUN
taxlaw-6842	526	3	do	do	AUX
taxlaw-6842	526	4	not	not	PART
taxlaw-6842	526	5	foot	foot	VERB
taxlaw-6842	526	6	much	much	ADJ
taxlaw-6842	526	7	of	of	ADP
taxlaw-6842	526	8	the	the	DET
taxlaw-6842	526	9	bill	bill	NOUN
taxlaw-6842	526	10	,	,	PUNCT
taxlaw-6842	526	11	they	they	PRON
taxlaw-6842	526	12	have	have	VERB
taxlaw-6842	526	13	relatively	relatively	ADV
taxlaw-6842	526	14	little	little	ADJ
taxlaw-6842	526	15	leverage	leverage	NOUN
taxlaw-6842	526	16	.	.	PUNCT
taxlaw-6842	527	1	managers	manager	NOUN
taxlaw-6842	527	2	may	may	AUX
taxlaw-6842	527	3	still	still	ADV
taxlaw-6842	527	4	choose	choose	VERB
taxlaw-6842	527	5	to	to	PART
taxlaw-6842	527	6	listen	listen	VERB
taxlaw-6842	527	7	,	,	PUNCT
taxlaw-6842	527	8	motivated	motivate	VERB
taxlaw-6842	527	9	by	by	ADP
taxlaw-6842	527	10	their	their	PRON
taxlaw-6842	527	11	own	own	ADJ
taxlaw-6842	527	12	professional	professional	ADJ
taxlaw-6842	527	13	pride	pride	NOUN
taxlaw-6842	527	14	and	and	CCONJ
taxlaw-6842	527	15	commitment	commitment	NOUN
taxlaw-6842	527	16	to	to	ADP
taxlaw-6842	527	17	the	the	DET
taxlaw-6842	527	18	mission	mission	NOUN
taxlaw-6842	527	19	.	.	PUNCT
taxlaw-6842	528	1	even	even	ADV
taxlaw-6842	528	2	so	so	ADV
taxlaw-6842	528	3	,	,	PUNCT
taxlaw-6842	528	4	ignoring	ignore	VERB
taxlaw-6842	528	5	this	this	DET
taxlaw-6842	528	6	feedback	feedback	NOUN
taxlaw-6842	528	7	will	will	AUX
taxlaw-6842	528	8	not	not	PART
taxlaw-6842	528	9	jeopardize	jeopardize	VERB
taxlaw-6842	528	10	their	their	PRON
taxlaw-6842	528	11	budgets	budget	NOUN
taxlaw-6842	528	12	or	or	CCONJ
taxlaw-6842	528	13	jobs	job	NOUN
taxlaw-6842	528	14	,	,	PUNCT
taxlaw-6842	528	15	unless	unless	SCONJ
taxlaw-6842	528	16	stakeholders	stakeholder	NOUN
taxlaw-6842	528	17	with	with	ADP
taxlaw-6842	528	18	more	more	ADJ
taxlaw-6842	528	19	influence	influence	NOUN
taxlaw-6842	528	20	,	,	PUNCT
taxlaw-6842	528	21	such	such	ADJ
taxlaw-6842	528	22	as	as	ADP
taxlaw-6842	528	23	board	board	NOUN
taxlaw-6842	528	24	members	member	NOUN
taxlaw-6842	528	25	and	and	CCONJ
taxlaw-6842	528	26	donors	donor	NOUN
taxlaw-6842	528	27	,	,	PUNCT
taxlaw-6842	528	28	press	press	NOUN
taxlaw-6842	528	29	managers	manager	NOUN
taxlaw-6842	528	30	to	to	PART
taxlaw-6842	528	31	pay	pay	VERB
taxlaw-6842	528	32	more	more	ADJ
taxlaw-6842	528	33	attention	attention	NOUN
taxlaw-6842	528	34	to	to	ADP
taxlaw-6842	528	35	beneficiaries	beneficiary	NOUN
taxlaw-6842	528	36	’	'	PUNCT
taxlaw-6842	528	37	views	view	NOUN
taxlaw-6842	528	38	.	.	PUNCT
taxlaw-6842	529	1	the	the	DET
taxlaw-6842	529	2	analysis	analysis	NOUN
taxlaw-6842	529	3	changes	change	NOUN
taxlaw-6842	529	4	,	,	PUNCT
taxlaw-6842	529	5	though	though	ADV
taxlaw-6842	529	6	,	,	PUNCT
taxlaw-6842	529	7	if	if	SCONJ
taxlaw-6842	529	8	beneficiaries	beneficiary	NOUN
taxlaw-6842	529	9	supply	supply	VERB
taxlaw-6842	529	10	a	a	DET
taxlaw-6842	529	11	meaningful	meaningful	ADJ
taxlaw-6842	529	12	share	share	NOUN
taxlaw-6842	529	13	of	of	ADP
taxlaw-6842	529	14	a	a	DET
taxlaw-6842	529	15	nonprofit	nonprofit	ADJ
taxlaw-6842	529	16	’s	’s	PART
taxlaw-6842	529	17	revenue	revenue	NOUN
taxlaw-6842	529	18	.	.	PUNCT
taxlaw-6842	530	1	this	this	DET
taxlaw-6842	530	2	financial	financial	ADJ
taxlaw-6842	530	3	clout	clout	NOUN
taxlaw-6842	530	4	gives	give	VERB
taxlaw-6842	530	5	them	they	PRON
taxlaw-6842	530	6	essentially	essentially	ADV
taxlaw-6842	530	7	the	the	DET
taxlaw-6842	530	8	same	same	ADJ
taxlaw-6842	530	9	influence	influence	NOUN
taxlaw-6842	530	10	as	as	ADP
taxlaw-6842	530	11	consumers	consumer	NOUN
taxlaw-6842	530	12	at	at	ADP
taxlaw-6842	530	13	for	for	ADP
taxlaw-6842	530	14	-	-	PUNCT
taxlaw-6842	530	15	profit	profit	NOUN
taxlaw-6842	530	16	firms	firm	NOUN
taxlaw-6842	530	17	.	.	PUNCT
taxlaw-6842	531	1	indeed	indeed	ADV
taxlaw-6842	531	2	,	,	PUNCT
taxlaw-6842	531	3	when	when	SCONJ
taxlaw-6842	531	4	beneficiaries	beneficiary	NOUN
taxlaw-6842	531	5	have	have	VERB
taxlaw-6842	531	6	the	the	DET
taxlaw-6842	531	7	means	mean	NOUN
taxlaw-6842	531	8	to	to	PART
taxlaw-6842	531	9	fund	fund	VERB
taxlaw-6842	531	10	a	a	DET
taxlaw-6842	531	11	nonprofit	nonprofit	ADJ
taxlaw-6842	531	12	’s	’s	PART
taxlaw-6842	531	13	budget	budget	NOUN
taxlaw-6842	531	14	,	,	PUNCT
taxlaw-6842	531	15	other	other	ADJ
taxlaw-6842	531	16	nonprofits	nonprofit	NOUN
taxlaw-6842	531	17	are	be	AUX
taxlaw-6842	531	18	likely	likely	ADJ
taxlaw-6842	531	19	to	to	PART
taxlaw-6842	531	20	compete	compete	VERB
taxlaw-6842	531	21	for	for	ADP
taxlaw-6842	531	22	their	their	PRON
taxlaw-6842	531	23	business	business	NOUN
taxlaw-6842	531	24	.	.	PUNCT
taxlaw-6842	532	1	this	this	DET
taxlaw-6842	532	2	product	product	NOUN
taxlaw-6842	532	3	market	market	NOUN
taxlaw-6842	532	4	competition	competition	NOUN
taxlaw-6842	532	5	is	be	AUX
taxlaw-6842	532	6	likely	likely	ADJ
taxlaw-6842	532	7	,	,	PUNCT
taxlaw-6842	532	8	in	in	ADV
taxlaw-6842	532	9	and	and	CCONJ
taxlaw-6842	532	10	of	of	ADP
taxlaw-6842	532	11	itself	itself	PRON
taxlaw-6842	532	12	,	,	PUNCT
taxlaw-6842	532	13	to	to	PART
taxlaw-6842	532	14	enhance	enhance	VERB
taxlaw-6842	532	15	impact	impact	NOUN
taxlaw-6842	532	16	and	and	CCONJ
taxlaw-6842	532	17	cost	cost	NOUN
taxlaw-6842	532	18	effectiveness.81	effectiveness.81	PROPN
taxlaw-6842	532	19	obviously	obviously	ADV
taxlaw-6842	532	20	,	,	PUNCT
taxlaw-6842	532	21	nonprofits	nonprofit	NOUN
taxlaw-6842	532	22	vary	vary	VERB
taxlaw-6842	532	23	significantly	significantly	ADV
taxlaw-6842	532	24	in	in	ADP
taxlaw-6842	532	25	the	the	DET
taxlaw-6842	532	26	funding	funding	NOUN
taxlaw-6842	532	27	they	they	PRON
taxlaw-6842	532	28	receive	receive	VERB
taxlaw-6842	532	29	from	from	ADP
taxlaw-6842	532	30	beneficiaries	beneficiary	NOUN
taxlaw-6842	532	31	.	.	PUNCT
taxlaw-6842	533	1	at	at	ADP
taxlaw-6842	533	2	universities	university	NOUN
taxlaw-6842	533	3	,	,	PUNCT
taxlaw-6842	533	4	tuition	tuition	NOUN
taxlaw-6842	533	5	revenue	revenue	NOUN
taxlaw-6842	533	6	is	be	AUX
taxlaw-6842	533	7	critical	critical	ADJ
taxlaw-6842	533	8	,	,	PUNCT
taxlaw-6842	533	9	so	so	SCONJ
taxlaw-6842	533	10	universities	university	NOUN
taxlaw-6842	533	11	compete	compete	VERB
taxlaw-6842	533	12	vigorously	vigorously	ADV
taxlaw-6842	533	13	for	for	ADP
taxlaw-6842	533	14	students	student	NOUN
taxlaw-6842	533	15	by	by	ADP
taxlaw-6842	533	16	offering	offer	VERB
taxlaw-6842	533	17	innovative	innovative	ADJ
taxlaw-6842	533	18	programs	program	NOUN
taxlaw-6842	533	19	,	,	PUNCT
taxlaw-6842	533	20	better	well	ADJ
taxlaw-6842	533	21	amenities	amenity	NOUN
taxlaw-6842	533	22	,	,	PUNCT
taxlaw-6842	533	23	and	and	CCONJ
taxlaw-6842	533	24	the	the	DET
taxlaw-6842	533	25	like	like	ADJ
taxlaw-6842	533	26	.	.	PUNCT
taxlaw-6842	534	1	in	in	ADP
taxlaw-6842	534	2	contrast	contrast	NOUN
taxlaw-6842	534	3	,	,	PUNCT
taxlaw-6842	534	4	soup	soup	NOUN
taxlaw-6842	534	5	kitchens	kitchen	NOUN
taxlaw-6842	534	6	and	and	CCONJ
taxlaw-6842	534	7	disaster	disaster	NOUN
taxlaw-6842	534	8	relief	relief	NOUN
taxlaw-6842	534	9	organizations	organization	NOUN
taxlaw-6842	534	10	derive	derive	VERB
taxlaw-6842	534	11	very	very	ADV
taxlaw-6842	534	12	little	little	ADJ
taxlaw-6842	534	13	revenue	revenue	NOUN
taxlaw-6842	534	14	from	from	ADP
taxlaw-6842	534	15	beneficiaries	beneficiary	NOUN
taxlaw-6842	534	16	,	,	PUNCT
taxlaw-6842	534	17	so	so	SCONJ
taxlaw-6842	534	18	product	product	NOUN
taxlaw-6842	534	19	market	market	NOUN
taxlaw-6842	534	20	competition	competition	NOUN
taxlaw-6842	534	21	imposes	impose	VERB
taxlaw-6842	534	22	less	less	ADJ
taxlaw-6842	534	23	discipline	discipline	NOUN
taxlaw-6842	534	24	on	on	ADP
taxlaw-6842	534	25	them	they	PRON
taxlaw-6842	534	26	.	.	PUNCT
taxlaw-6842	535	1	to	to	PART
taxlaw-6842	535	2	sum	sum	VERB
taxlaw-6842	535	3	up	up	ADP
taxlaw-6842	535	4	,	,	PUNCT
taxlaw-6842	535	5	beneficiaries	beneficiary	NOUN
taxlaw-6842	535	6	usually	usually	ADV
taxlaw-6842	535	7	have	have	VERB
taxlaw-6842	535	8	the	the	DET
taxlaw-6842	535	9	incentive	incentive	NOUN
taxlaw-6842	535	10	and	and	CCONJ
taxlaw-6842	535	11	information	information	NOUN
taxlaw-6842	535	12	to	to	PART
taxlaw-6842	535	13	monitor	monitor	VERB
taxlaw-6842	535	14	management	management	NOUN
taxlaw-6842	535	15	.	.	PUNCT
taxlaw-6842	536	1	the	the	DET
taxlaw-6842	536	2	key	key	ADJ
taxlaw-6842	536	3	variable	variable	NOUN
taxlaw-6842	536	4	is	be	AUX
taxlaw-6842	536	5	whether	whether	SCONJ
taxlaw-6842	536	6	they	they	PRON
taxlaw-6842	536	7	supply	supply	VERB
taxlaw-6842	536	8	enough	enough	ADJ
taxlaw-6842	536	9	funding	funding	NOUN
taxlaw-6842	536	10	to	to	PART
taxlaw-6842	536	11	have	have	VERB
taxlaw-6842	536	12	meaningful	meaningful	ADJ
taxlaw-6842	536	13	influence	influence	NOUN
taxlaw-6842	536	14	.	.	PUNCT
taxlaw-6842	537	1	in	in	ADP
taxlaw-6842	537	2	general	general	ADJ
taxlaw-6842	537	3	,	,	PUNCT
taxlaw-6842	537	4	they	they	PRON
taxlaw-6842	537	5	have	have	VERB
taxlaw-6842	537	6	significant	significant	ADJ
taxlaw-6842	537	7	clout	clout	NOUN
taxlaw-6842	537	8	at	at	ADP
taxlaw-6842	537	9	commercial	commercial	ADJ
taxlaw-6842	537	10	nonprofits	nonprofit	NOUN
taxlaw-6842	537	11	,	,	PUNCT
taxlaw-6842	537	12	but	but	CCONJ
taxlaw-6842	537	13	not	not	PART
taxlaw-6842	537	14	at	at	ADP
taxlaw-6842	537	15	donative	donative	ADJ
taxlaw-6842	537	16	nonprofits	nonprofit	NOUN
taxlaw-6842	537	17	.	.	PUNCT
taxlaw-6842	538	1	d.	d.	PROPN
taxlaw-6842	538	2	boards	board	NOUN
taxlaw-6842	538	3	of	of	ADP
taxlaw-6842	538	4	directors	director	NOUN
taxlaw-6842	538	5	like	like	ADP
taxlaw-6842	538	6	beneficiaries	beneficiary	NOUN
taxlaw-6842	538	7	,	,	PUNCT
taxlaw-6842	538	8	boards	board	NOUN
taxlaw-6842	538	9	of	of	ADP
taxlaw-6842	538	10	directors	director	NOUN
taxlaw-6842	538	11	also	also	ADV
taxlaw-6842	538	12	play	play	VERB
taxlaw-6842	538	13	a	a	DET
taxlaw-6842	538	14	role	role	NOUN
taxlaw-6842	538	15	in	in	ADP
taxlaw-6842	538	16	monitoring	monitor	VERB
taxlaw-6842	538	17	management	management	NOUN
taxlaw-6842	538	18	.	.	PUNCT
taxlaw-6842	539	1	yet	yet	ADV
taxlaw-6842	539	2	boards	board	NOUN
taxlaw-6842	539	3	vary	vary	VERB
taxlaw-6842	539	4	in	in	ADP
taxlaw-6842	539	5	their	their	PRON
taxlaw-6842	539	6	effectiveness	effectiveness	NOUN
taxlaw-6842	539	7	.	.	PUNCT
taxlaw-6842	540	1	in	in	ADP
taxlaw-6842	540	2	general	general	ADJ
taxlaw-6842	540	3	,	,	PUNCT
taxlaw-6842	540	4	they	they	PRON
taxlaw-6842	540	5	are	be	AUX
taxlaw-6842	540	6	better	well	ADJ
taxlaw-6842	540	7	at	at	ADP
taxlaw-6842	540	8	monitoring	monitor	VERB
taxlaw-6842	540	9	issues	issue	NOUN
taxlaw-6842	540	10	that	that	PRON
taxlaw-6842	540	11	are	be	AUX
taxlaw-6842	540	12	easy	easy	ADJ
taxlaw-6842	540	13	to	to	PART
taxlaw-6842	540	14	observe	observe	VERB
taxlaw-6842	540	15	or	or	CCONJ
taxlaw-6842	540	16	measure	measure	VERB
taxlaw-6842	540	17	.	.	PUNCT
taxlaw-6842	541	1	1	1	X
taxlaw-6842	541	2	.	.	NOUN
taxlaw-6842	541	3	incentives	incentive	VERB
taxlaw-6842	541	4	board	board	NOUN
taxlaw-6842	541	5	members	member	NOUN
taxlaw-6842	541	6	have	have	VERB
taxlaw-6842	541	7	two	two	NUM
taxlaw-6842	541	8	main	main	ADJ
taxlaw-6842	541	9	motivations	motivation	NOUN
taxlaw-6842	541	10	to	to	PART
taxlaw-6842	541	11	monitor	monitor	VERB
taxlaw-6842	541	12	management	management	NOUN
taxlaw-6842	541	13	,	,	PUNCT
taxlaw-6842	541	14	which	which	PRON
taxlaw-6842	541	15	resonate	resonate	VERB
taxlaw-6842	541	16	more	more	ADV
taxlaw-6842	541	17	with	with	ADP
taxlaw-6842	541	18	some	some	PRON
taxlaw-6842	541	19	than	than	ADP
taxlaw-6842	541	20	with	with	ADP
taxlaw-6842	541	21	others	other	NOUN
taxlaw-6842	541	22	.	.	PUNCT
taxlaw-6842	542	1	first	first	ADV
taxlaw-6842	542	2	,	,	PUNCT
taxlaw-6842	542	3	they	they	PRON
taxlaw-6842	542	4	usually	usually	ADV
taxlaw-6842	542	5	believe	believe	VERB
taxlaw-6842	542	6	in	in	ADP
taxlaw-6842	542	7	the	the	DET
taxlaw-6842	542	8	nonprofit	nonprofit	NOUN
taxlaw-6842	542	9	’s	’s	PART
taxlaw-6842	542	10	mission	mission	NOUN
taxlaw-6842	542	11	,	,	PUNCT
taxlaw-6842	542	12	and	and	CCONJ
taxlaw-6842	542	13	want	want	VERB
taxlaw-6842	542	14	it	it	PRON
taxlaw-6842	542	15	to	to	PART
taxlaw-6842	542	16	succeed	succeed	VERB
taxlaw-6842	542	17	.	.	PUNCT
taxlaw-6842	543	1	second	second	ADV
taxlaw-6842	543	2	,	,	PUNCT
taxlaw-6842	543	3	they	they	PRON
taxlaw-6842	543	4	have	have	VERB
taxlaw-6842	543	5	a	a	DET
taxlaw-6842	543	6	reputational	reputational	ADJ
taxlaw-6842	543	7	stake	stake	NOUN
taxlaw-6842	543	8	in	in	ADP
taxlaw-6842	543	9	avoiding	avoid	VERB
taxlaw-6842	543	10	problems	problem	NOUN
taxlaw-6842	543	11	on	on	ADP
taxlaw-6842	543	12	their	their	PRON
taxlaw-6842	543	13	watch	watch	NOUN
taxlaw-6842	543	14	.	.	PUNCT
taxlaw-6842	544	1	81	81	NUM
taxlaw-6842	544	2	hansmann	hansmann	NOUN
taxlaw-6842	544	3	,	,	PUNCT
taxlaw-6842	544	4	ownership	ownership	NOUN
taxlaw-6842	544	5	,	,	PUNCT
taxlaw-6842	544	6	supra	supra	PROPN
taxlaw-6842	544	7	note	note	PROPN
taxlaw-6842	544	8	18	18	NUM
taxlaw-6842	544	9	,	,	PUNCT
taxlaw-6842	544	10	at	at	ADP
taxlaw-6842	544	11	239	239	NUM
taxlaw-6842	544	12	(	(	PUNCT
taxlaw-6842	544	13	“	"	PUNCT
taxlaw-6842	544	14	nonprofit	nonprofit	ADJ
taxlaw-6842	544	15	firms	firm	NOUN
taxlaw-6842	544	16	often	often	ADV
taxlaw-6842	544	17	appear	appear	VERB
taxlaw-6842	544	18	to	to	PART
taxlaw-6842	544	19	be	be	AUX
taxlaw-6842	544	20	managed	manage	VERB
taxlaw-6842	544	21	with	with	ADP
taxlaw-6842	544	22	substantial	substantial	ADJ
taxlaw-6842	544	23	efficiency	efficiency	NOUN
taxlaw-6842	544	24	when	when	SCONJ
taxlaw-6842	544	25	,	,	PUNCT
taxlaw-6842	544	26	as	as	SCONJ
taxlaw-6842	544	27	is	be	AUX
taxlaw-6842	544	28	often	often	ADV
taxlaw-6842	544	29	the	the	DET
taxlaw-6842	544	30	case	case	NOUN
taxlaw-6842	544	31	,	,	PUNCT
taxlaw-6842	544	32	they	they	PRON
taxlaw-6842	544	33	operate	operate	VERB
taxlaw-6842	544	34	in	in	ADP
taxlaw-6842	544	35	a	a	DET
taxlaw-6842	544	36	competitive	competitive	ADJ
taxlaw-6842	544	37	environment	environment	NOUN
taxlaw-6842	544	38	”	"	PUNCT
taxlaw-6842	544	39	)	)	PUNCT
taxlaw-6842	544	40	;	;	PUNCT
taxlaw-6842	544	41	prakash	prakash	PROPN
taxlaw-6842	544	42	&	&	CCONJ
taxlaw-6842	544	43	gugerty	gugerty	PROPN
taxlaw-6842	544	44	,	,	PUNCT
taxlaw-6842	544	45	supra	supra	PROPN
taxlaw-6842	544	46	note	note	PROPN
taxlaw-6842	544	47	11	11	NUM
taxlaw-6842	544	48	,	,	PUNCT
taxlaw-6842	544	49	at	at	ADP
taxlaw-6842	544	50	41	41	NUM
taxlaw-6842	544	51	(	(	PUNCT
taxlaw-6842	544	52	“	"	PUNCT
taxlaw-6842	544	53	when	when	SCONJ
taxlaw-6842	544	54	customers	customer	NOUN
taxlaw-6842	544	55	provide	provide	VERB
taxlaw-6842	544	56	much	much	ADJ
taxlaw-6842	544	57	of	of	ADP
taxlaw-6842	544	58	the	the	DET
taxlaw-6842	544	59	revenue	revenue	NOUN
taxlaw-6842	544	60	,	,	PUNCT
taxlaw-6842	544	61	they	they	PRON
taxlaw-6842	544	62	can	can	AUX
taxlaw-6842	544	63	vote	vote	VERB
taxlaw-6842	544	64	with	with	ADP
taxlaw-6842	544	65	their	their	PRON
taxlaw-6842	544	66	feet	foot	NOUN
taxlaw-6842	544	67	.	.	PUNCT
taxlaw-6842	544	68	”	"	PUNCT
taxlaw-6842	544	69	)	)	PUNCT
taxlaw-6842	544	70	.	.	PUNCT
taxlaw-6842	545	1	2020	2020	NUM
taxlaw-6842	545	2	]	]	PUNCT
taxlaw-6842	545	3	enhancing	enhance	VERB
taxlaw-6842	545	4	efficiency	efficiency	NOUN
taxlaw-6842	545	5	at	at	ADP
taxlaw-6842	545	6	nonprofits	nonprofit	NOUN
taxlaw-6842	545	7	with	with	ADP
taxlaw-6842	545	8	analysis	analysis	NOUN
taxlaw-6842	545	9	and	and	CCONJ
taxlaw-6842	545	10	disclosure	disclosure	NOUN
taxlaw-6842	545	11	99	99	NUM
taxlaw-6842	545	12	in	in	ADP
taxlaw-6842	545	13	principle	principle	NOUN
taxlaw-6842	545	14	,	,	PUNCT
taxlaw-6842	545	15	they	they	PRON
taxlaw-6842	545	16	also	also	ADV
taxlaw-6842	545	17	want	want	VERB
taxlaw-6842	545	18	to	to	PART
taxlaw-6842	545	19	avoid	avoid	VERB
taxlaw-6842	545	20	liability	liability	NOUN
taxlaw-6842	545	21	,	,	PUNCT
taxlaw-6842	545	22	but	but	CCONJ
taxlaw-6842	545	23	this	this	DET
taxlaw-6842	545	24	motive	motive	NOUN
taxlaw-6842	545	25	is	be	AUX
taxlaw-6842	545	26	weak	weak	ADJ
taxlaw-6842	545	27	at	at	ADV
taxlaw-6842	545	28	best	good	ADJ
taxlaw-6842	545	29	.	.	PUNCT
taxlaw-6842	546	1	boards	board	NOUN
taxlaw-6842	546	2	are	be	AUX
taxlaw-6842	546	3	supposed	suppose	VERB
taxlaw-6842	546	4	to	to	PART
taxlaw-6842	546	5	act	act	VERB
taxlaw-6842	546	6	in	in	ADP
taxlaw-6842	546	7	the	the	DET
taxlaw-6842	546	8	organization	organization	NOUN
taxlaw-6842	546	9	’s	’s	PART
taxlaw-6842	546	10	best	good	ADJ
taxlaw-6842	546	11	interest	interest	NOUN
taxlaw-6842	546	12	,	,	PUNCT
taxlaw-6842	546	13	stay	stay	VERB
taxlaw-6842	546	14	informed	informed	ADJ
taxlaw-6842	546	15	,	,	PUNCT
taxlaw-6842	546	16	and	and	CCONJ
taxlaw-6842	546	17	avoid	avoid	VERB
taxlaw-6842	546	18	conflicts	conflict	NOUN
taxlaw-6842	546	19	of	of	ADP
taxlaw-6842	546	20	interest	interest	NOUN
taxlaw-6842	546	21	.	.	PUNCT
taxlaw-6842	547	1	yet	yet	ADV
taxlaw-6842	547	2	enforcement	enforcement	NOUN
taxlaw-6842	547	3	of	of	ADP
taxlaw-6842	547	4	these	these	DET
taxlaw-6842	547	5	fiduciary	fiduciary	ADJ
taxlaw-6842	547	6	duties	duty	NOUN
taxlaw-6842	547	7	is	be	AUX
taxlaw-6842	547	8	weaker	weak	ADJ
taxlaw-6842	547	9	in	in	ADP
taxlaw-6842	547	10	nonprofits	nonprofit	NOUN
taxlaw-6842	547	11	than	than	ADP
taxlaw-6842	547	12	in	in	ADP
taxlaw-6842	547	13	for	for	ADP
taxlaw-6842	547	14	-	-	PUNCT
taxlaw-6842	547	15	profit	profit	NOUN
taxlaw-6842	547	16	firms	firm	NOUN
taxlaw-6842	547	17	;	;	PUNCT
taxlaw-6842	547	18	the	the	DET
taxlaw-6842	547	19	state	state	NOUN
taxlaw-6842	547	20	ag	ag	PROPN
taxlaw-6842	547	21	can	can	AUX
taxlaw-6842	547	22	bring	bring	VERB
taxlaw-6842	547	23	a	a	DET
taxlaw-6842	547	24	lawsuit	lawsuit	NOUN
taxlaw-6842	547	25	,	,	PUNCT
taxlaw-6842	547	26	but	but	CCONJ
taxlaw-6842	547	27	donors	donor	NOUN
taxlaw-6842	547	28	and	and	CCONJ
taxlaw-6842	547	29	beneficiaries	beneficiary	NOUN
taxlaw-6842	547	30	generally	generally	ADV
taxlaw-6842	547	31	lack	lack	VERB
taxlaw-6842	547	32	standing	stand	VERB
taxlaw-6842	547	33	to	to	ADP
taxlaw-6842	547	34	sue.82	sue.82	PROPN
taxlaw-6842	547	35	as	as	ADP
taxlaw-6842	547	36	a	a	DET
taxlaw-6842	547	37	result	result	NOUN
taxlaw-6842	547	38	,	,	PUNCT
taxlaw-6842	547	39	if	if	SCONJ
taxlaw-6842	547	40	directors	director	NOUN
taxlaw-6842	547	41	are	be	AUX
taxlaw-6842	547	42	like	like	ADP
taxlaw-6842	547	43	justice	justice	NOUN
taxlaw-6842	547	44	holmes	holme	NOUN
taxlaw-6842	547	45	’	'	PUNCT
taxlaw-6842	547	46	“	"	PUNCT
taxlaw-6842	547	47	bad	bad	ADJ
taxlaw-6842	547	48	man	man	NOUN
taxlaw-6842	547	49	”	"	PUNCT
taxlaw-6842	547	50	in	in	ADP
taxlaw-6842	547	51	doing	do	VERB
taxlaw-6842	547	52	only	only	ADV
taxlaw-6842	547	53	the	the	DET
taxlaw-6842	547	54	minimum	minimum	NOUN
taxlaw-6842	547	55	to	to	PART
taxlaw-6842	547	56	avoid	avoid	VERB
taxlaw-6842	547	57	liability	liability	NOUN
taxlaw-6842	547	58	,	,	PUNCT
taxlaw-6842	547	59	they	they	PRON
taxlaw-6842	547	60	need	need	VERB
taxlaw-6842	547	61	to	to	PART
taxlaw-6842	547	62	block	block	VERB
taxlaw-6842	547	63	egregious	egregious	ADJ
taxlaw-6842	547	64	managerial	managerial	ADJ
taxlaw-6842	547	65	behavior	behavior	NOUN
taxlaw-6842	547	66	,	,	PUNCT
taxlaw-6842	547	67	but	but	CCONJ
taxlaw-6842	547	68	can	can	AUX
taxlaw-6842	547	69	settle	settle	VERB
taxlaw-6842	547	70	for	for	ADP
taxlaw-6842	547	71	mediocrity	mediocrity	NOUN
taxlaw-6842	547	72	.	.	PUNCT
taxlaw-6842	548	1	as	as	ADP
taxlaw-6842	548	2	a	a	DET
taxlaw-6842	548	3	result	result	NOUN
taxlaw-6842	548	4	,	,	PUNCT
taxlaw-6842	548	5	much	much	ADJ
taxlaw-6842	548	6	depends	depend	VERB
taxlaw-6842	548	7	on	on	ADP
taxlaw-6842	548	8	the	the	DET
taxlaw-6842	548	9	personal	personal	ADJ
taxlaw-6842	548	10	commitment	commitment	NOUN
taxlaw-6842	548	11	and	and	CCONJ
taxlaw-6842	548	12	abilities	ability	NOUN
taxlaw-6842	548	13	of	of	ADP
taxlaw-6842	548	14	board	board	NOUN
taxlaw-6842	548	15	members	member	NOUN
taxlaw-6842	548	16	.	.	PUNCT
taxlaw-6842	549	1	to	to	PART
taxlaw-6842	549	2	keep	keep	VERB
taxlaw-6842	549	3	managers	manager	NOUN
taxlaw-6842	549	4	from	from	ADP
taxlaw-6842	549	5	making	make	VERB
taxlaw-6842	549	6	unwise	unwise	ADJ
taxlaw-6842	549	7	and	and	CCONJ
taxlaw-6842	549	8	self	self	NOUN
taxlaw-6842	549	9	-	-	PUNCT
taxlaw-6842	549	10	interested	interested	ADJ
taxlaw-6842	549	11	choices	choice	NOUN
taxlaw-6842	549	12	,	,	PUNCT
taxlaw-6842	549	13	boards	board	NOUN
taxlaw-6842	549	14	need	need	VERB
taxlaw-6842	549	15	to	to	PART
taxlaw-6842	549	16	dig	dig	VERB
taxlaw-6842	549	17	into	into	ADP
taxlaw-6842	549	18	the	the	DET
taxlaw-6842	549	19	details	detail	NOUN
taxlaw-6842	549	20	,	,	PUNCT
taxlaw-6842	549	21	vetting	vet	VERB
taxlaw-6842	549	22	the	the	DET
taxlaw-6842	549	23	impact	impact	NOUN
taxlaw-6842	549	24	and	and	CCONJ
taxlaw-6842	549	25	cost	cost	NOUN
taxlaw-6842	549	26	-	-	PUNCT
taxlaw-6842	549	27	effectiveness	effectiveness	NOUN
taxlaw-6842	549	28	of	of	ADP
taxlaw-6842	549	29	programs	program	NOUN
taxlaw-6842	549	30	.	.	PUNCT
taxlaw-6842	550	1	how	how	SCONJ
taxlaw-6842	550	2	willing	willing	ADJ
taxlaw-6842	550	3	are	be	AUX
taxlaw-6842	550	4	they	they	PRON
taxlaw-6842	550	5	to	to	PART
taxlaw-6842	550	6	do	do	VERB
taxlaw-6842	550	7	so	so	ADV
taxlaw-6842	550	8	?	?	PUNCT
taxlaw-6842	551	1	unfortunately	unfortunately	ADV
taxlaw-6842	551	2	,	,	PUNCT
taxlaw-6842	551	3	some	some	DET
taxlaw-6842	551	4	nonprofit	nonprofit	ADJ
taxlaw-6842	551	5	board	board	NOUN
taxlaw-6842	551	6	members	member	NOUN
taxlaw-6842	551	7	are	be	AUX
taxlaw-6842	551	8	less	less	ADV
taxlaw-6842	551	9	capable	capable	ADJ
taxlaw-6842	551	10	and	and	CCONJ
taxlaw-6842	551	11	committed	committed	ADJ
taxlaw-6842	551	12	than	than	ADP
taxlaw-6842	551	13	others	other	NOUN
taxlaw-6842	551	14	.	.	PUNCT
taxlaw-6842	552	1	as	as	ADP
taxlaw-6842	552	2	volunteers	volunteer	NOUN
taxlaw-6842	552	3	,	,	PUNCT
taxlaw-6842	552	4	many	many	ADJ
taxlaw-6842	552	5	invest	invest	VERB
taxlaw-6842	552	6	only	only	ADV
taxlaw-6842	552	7	limited	limit	VERB
taxlaw-6842	552	8	time.83	time.83	NOUN
taxlaw-6842	552	9	some	some	PRON
taxlaw-6842	552	10	are	be	AUX
taxlaw-6842	552	11	there	there	ADV
taxlaw-6842	552	12	for	for	ADP
taxlaw-6842	552	13	self	self	NOUN
taxlaw-6842	552	14	-	-	PUNCT
taxlaw-6842	552	15	interested	interested	ADJ
taxlaw-6842	552	16	reasons	reason	NOUN
taxlaw-6842	552	17	.	.	PUNCT
taxlaw-6842	553	1	they	they	PRON
taxlaw-6842	553	2	value	value	VERB
taxlaw-6842	553	3	the	the	DET
taxlaw-6842	553	4	prestige	prestige	NOUN
taxlaw-6842	553	5	of	of	ADP
taxlaw-6842	553	6	board	board	NOUN
taxlaw-6842	553	7	service	service	NOUN
taxlaw-6842	553	8	and	and	CCONJ
taxlaw-6842	553	9	like	like	INTJ
taxlaw-6842	553	10	to	to	PART
taxlaw-6842	553	11	form	form	VERB
taxlaw-6842	553	12	social	social	ADJ
taxlaw-6842	553	13	ties	tie	NOUN
taxlaw-6842	553	14	with	with	ADP
taxlaw-6842	553	15	influential	influential	ADJ
taxlaw-6842	553	16	people.84	people.84	NOUN
taxlaw-6842	553	17	they	they	PRON
taxlaw-6842	553	18	may	may	AUX
taxlaw-6842	553	19	also	also	ADV
taxlaw-6842	553	20	want	want	VERB
taxlaw-6842	553	21	special	special	ADJ
taxlaw-6842	553	22	access	access	NOUN
taxlaw-6842	553	23	to	to	ADP
taxlaw-6842	553	24	the	the	DET
taxlaw-6842	553	25	nonprofit	nonprofit	NOUN
taxlaw-6842	553	26	’s	’s	PART
taxlaw-6842	553	27	services	service	NOUN
taxlaw-6842	553	28	(	(	PUNCT
taxlaw-6842	553	29	e.g.	e.g.	ADV
taxlaw-6842	553	30	,	,	PUNCT
taxlaw-6842	553	31	the	the	DET
taxlaw-6842	553	32	best	good	ADJ
taxlaw-6842	553	33	doctors	doctor	NOUN
taxlaw-6842	553	34	at	at	ADP
taxlaw-6842	553	35	hospitals	hospital	NOUN
taxlaw-6842	553	36	)	)	PUNCT
taxlaw-6842	553	37	.	.	PUNCT
taxlaw-6842	554	1	board	board	NOUN
taxlaw-6842	554	2	members	member	NOUN
taxlaw-6842	554	3	with	with	ADP
taxlaw-6842	554	4	these	these	DET
taxlaw-6842	554	5	motives	motive	NOUN
taxlaw-6842	554	6	are	be	AUX
taxlaw-6842	554	7	unlikely	unlikely	ADJ
taxlaw-6842	554	8	to	to	PART
taxlaw-6842	554	9	ask	ask	VERB
taxlaw-6842	554	10	hard	hard	ADJ
taxlaw-6842	554	11	questions	question	NOUN
taxlaw-6842	554	12	.	.	PUNCT
taxlaw-6842	555	1	someone	someone	PRON
taxlaw-6842	555	2	looking	look	VERB
taxlaw-6842	555	3	for	for	ADP
taxlaw-6842	555	4	friendships	friendship	NOUN
taxlaw-6842	555	5	and	and	CCONJ
taxlaw-6842	555	6	pleasant	pleasant	ADJ
taxlaw-6842	555	7	experiences	experience	NOUN
taxlaw-6842	555	8	usually	usually	ADV
taxlaw-6842	555	9	steers	steer	VERB
taxlaw-6842	555	10	clear	clear	ADJ
taxlaw-6842	555	11	of	of	ADP
taxlaw-6842	555	12	uncomfortable	uncomfortable	ADJ
taxlaw-6842	555	13	situations	situation	NOUN
taxlaw-6842	555	14	.	.	PUNCT
taxlaw-6842	556	1	likewise	likewise	ADV
taxlaw-6842	556	2	,	,	PUNCT
taxlaw-6842	556	3	someone	someone	PRON
taxlaw-6842	556	4	seeking	seek	VERB
taxlaw-6842	556	5	a	a	DET
taxlaw-6842	556	6	leadership	leadership	NOUN
taxlaw-6842	556	7	role	role	NOUN
taxlaw-6842	556	8	does	do	AUX
taxlaw-6842	556	9	not	not	PART
taxlaw-6842	556	10	want	want	VERB
taxlaw-6842	556	11	to	to	PART
taxlaw-6842	556	12	“	"	PUNCT
taxlaw-6842	556	13	rock	rock	VERB
taxlaw-6842	556	14	the	the	DET
taxlaw-6842	556	15	boat	boat	NOUN
taxlaw-6842	556	16	,	,	PUNCT
taxlaw-6842	556	17	”	"	PUNCT
taxlaw-6842	556	18	and	and	CCONJ
taxlaw-6842	556	19	someone	someone	PRON
taxlaw-6842	556	20	wanting	want	VERB
taxlaw-6842	556	21	special	special	ADJ
taxlaw-6842	556	22	access	access	NOUN
taxlaw-6842	556	23	to	to	ADP
taxlaw-6842	556	24	a	a	DET
taxlaw-6842	556	25	nonprofit	nonprofit	ADJ
taxlaw-6842	556	26	’s	’s	PART
taxlaw-6842	556	27	services	service	NOUN
taxlaw-6842	556	28	ca	can	AUX
taxlaw-6842	556	29	n’t	not	PART
taxlaw-6842	556	30	afford	afford	VERB
taxlaw-6842	556	31	to	to	PART
taxlaw-6842	556	32	antagonize	antagonize	VERB
taxlaw-6842	556	33	managers	manager	NOUN
taxlaw-6842	556	34	.	.	PUNCT
taxlaw-6842	557	1	board	board	NOUN
taxlaw-6842	557	2	members	member	NOUN
taxlaw-6842	557	3	sometimes	sometimes	ADV
taxlaw-6842	557	4	pursue	pursue	VERB
taxlaw-6842	557	5	other	other	ADJ
taxlaw-6842	557	6	personal	personal	ADJ
taxlaw-6842	557	7	agendas	agenda	NOUN
taxlaw-6842	557	8	as	as	ADV
taxlaw-6842	557	9	well	well	ADV
taxlaw-6842	557	10	.	.	PUNCT
taxlaw-6842	558	1	if	if	SCONJ
taxlaw-6842	558	2	they	they	PRON
taxlaw-6842	558	3	befriend	befriend	VERB
taxlaw-6842	558	4	a	a	DET
taxlaw-6842	558	5	manager	manager	NOUN
taxlaw-6842	558	6	,	,	PUNCT
taxlaw-6842	558	7	they	they	PRON
taxlaw-6842	558	8	might	might	AUX
taxlaw-6842	558	9	advocate	advocate	VERB
taxlaw-6842	558	10	for	for	ADP
taxlaw-6842	558	11	their	their	PRON
taxlaw-6842	558	12	friend	friend	NOUN
taxlaw-6842	558	13	’s	’s	PART
taxlaw-6842	558	14	career	career	NOUN
taxlaw-6842	558	15	and	and	CCONJ
taxlaw-6842	558	16	program	program	NOUN
taxlaw-6842	558	17	.	.	PUNCT
taxlaw-6842	559	1	conversely	conversely	ADV
taxlaw-6842	559	2	,	,	PUNCT
taxlaw-6842	559	3	if	if	SCONJ
taxlaw-6842	559	4	they	they	PRON
taxlaw-6842	559	5	dislike	dislike	VERB
taxlaw-6842	559	6	a	a	DET
taxlaw-6842	559	7	manager	manager	NOUN
taxlaw-6842	559	8	,	,	PUNCT
taxlaw-6842	559	9	they	they	PRON
taxlaw-6842	559	10	might	might	AUX
taxlaw-6842	559	11	undercut	undercut	VERB
taxlaw-6842	559	12	her	she	PRON
taxlaw-6842	559	13	and	and	CCONJ
taxlaw-6842	559	14	her	her	PRON
taxlaw-6842	559	15	program	program	NOUN
taxlaw-6842	559	16	for	for	ADP
taxlaw-6842	559	17	non	non	NOUN
taxlaw-6842	559	18	-	-	ADJ
taxlaw-6842	559	19	merits	merit	NOUN
taxlaw-6842	559	20	-	-	PUNCT
taxlaw-6842	559	21	based	base	VERB
taxlaw-6842	559	22	reasons	reason	NOUN
taxlaw-6842	559	23	.	.	PUNCT
taxlaw-6842	560	1	in	in	ADP
taxlaw-6842	560	2	addition	addition	NOUN
taxlaw-6842	560	3	,	,	PUNCT
taxlaw-6842	560	4	if	if	SCONJ
taxlaw-6842	560	5	they	they	PRON
taxlaw-6842	560	6	donate	donate	VERB
taxlaw-6842	560	7	to	to	ADP
taxlaw-6842	560	8	a	a	DET
taxlaw-6842	560	9	specific	specific	ADJ
taxlaw-6842	560	10	project	project	NOUN
taxlaw-6842	560	11	,	,	PUNCT
taxlaw-6842	560	12	they	they	PRON
taxlaw-6842	560	13	might	might	AUX
taxlaw-6842	560	14	use	use	VERB
taxlaw-6842	560	15	their	their	PRON
taxlaw-6842	560	16	influence	influence	NOUN
taxlaw-6842	560	17	as	as	SCONJ
taxlaw-6842	560	18	board	board	NOUN
taxlaw-6842	560	19	members	member	NOUN
taxlaw-6842	560	20	to	to	PART
taxlaw-6842	560	21	advance	advance	VERB
taxlaw-6842	560	22	this	this	DET
taxlaw-6842	560	23	initiative.85	initiative.85	NOUN
taxlaw-6842	560	24	in	in	ADP
taxlaw-6842	560	25	pursuing	pursue	VERB
taxlaw-6842	560	26	personal	personal	ADJ
taxlaw-6842	560	27	agendas	agenda	NOUN
taxlaw-6842	560	28	,	,	PUNCT
taxlaw-6842	560	29	board	board	NOUN
taxlaw-6842	560	30	members	member	NOUN
taxlaw-6842	560	31	sometimes	sometimes	ADV
taxlaw-6842	560	32	clash	clash	VERB
taxlaw-6842	560	33	with	with	ADP
taxlaw-6842	560	34	each	each	DET
taxlaw-6842	560	35	other	other	ADJ
taxlaw-6842	560	36	.	.	PUNCT
taxlaw-6842	561	1	unfortunately	unfortunately	ADV
taxlaw-6842	561	2	,	,	PUNCT
taxlaw-6842	561	3	these	these	DET
taxlaw-6842	561	4	conflicts	conflict	NOUN
taxlaw-6842	561	5	can	can	AUX
taxlaw-6842	561	6	delay	delay	VERB
taxlaw-6842	561	7	key	key	ADJ
taxlaw-6842	561	8	decisions	decision	NOUN
taxlaw-6842	561	9	,	,	PUNCT
taxlaw-6842	561	10	consume	consume	VERB
taxlaw-6842	561	11	the	the	DET
taxlaw-6842	561	12	attention	attention	NOUN
taxlaw-6842	561	13	of	of	ADP
taxlaw-6842	561	14	the	the	DET
taxlaw-6842	561	15	organization	organization	NOUN
taxlaw-6842	561	16	’s	’s	PART
taxlaw-6842	561	17	leaders	leader	NOUN
taxlaw-6842	561	18	,	,	PUNCT
taxlaw-6842	561	19	and	and	CCONJ
taxlaw-6842	561	20	interfere	interfere	VERB
taxlaw-6842	561	21	with	with	ADP
taxlaw-6842	561	22	fundraising	fundraising	NOUN
taxlaw-6842	561	23	.	.	PUNCT
taxlaw-6842	562	1	2	2	X
taxlaw-6842	562	2	.	.	X
taxlaw-6842	562	3	information	information	NOUN
taxlaw-6842	562	4	to	to	PART
taxlaw-6842	562	5	monitor	monitor	VERB
taxlaw-6842	562	6	managers	manager	NOUN
taxlaw-6842	562	7	effectively	effectively	ADV
taxlaw-6842	562	8	,	,	PUNCT
taxlaw-6842	562	9	nonprofit	nonprofit	ADJ
taxlaw-6842	562	10	boards	board	NOUN
taxlaw-6842	562	11	must	must	AUX
taxlaw-6842	562	12	have	have	VERB
taxlaw-6842	562	13	not	not	PART
taxlaw-6842	562	14	only	only	ADV
taxlaw-6842	562	15	the	the	DET
taxlaw-6842	562	16	right	right	ADJ
taxlaw-6842	562	17	incentives	incentive	NOUN
taxlaw-6842	562	18	,	,	PUNCT
taxlaw-6842	562	19	but	but	CCONJ
taxlaw-6842	562	20	also	also	ADV
taxlaw-6842	562	21	the	the	DET
taxlaw-6842	562	22	necessary	necessary	ADJ
taxlaw-6842	562	23	information	information	NOUN
taxlaw-6842	562	24	.	.	PUNCT
taxlaw-6842	563	1	as	as	ADP
taxlaw-6842	563	2	volunteers	volunteer	NOUN
taxlaw-6842	563	3	,	,	PUNCT
taxlaw-6842	563	4	they	they	PRON
taxlaw-6842	563	5	know	know	VERB
taxlaw-6842	563	6	less	less	ADJ
taxlaw-6842	563	7	about	about	ADP
taxlaw-6842	563	8	day	day	NOUN
taxlaw-6842	563	9	-	-	PUNCT
taxlaw-6842	563	10	to	to	ADP
taxlaw-6842	563	11	-	-	PUNCT
taxlaw-6842	563	12	day	day	NOUN
taxlaw-6842	563	13	operations	operation	NOUN
taxlaw-6842	563	14	than	than	ADP
taxlaw-6842	563	15	management	management	NOUN
taxlaw-6842	563	16	,	,	PUNCT
taxlaw-6842	563	17	but	but	CCONJ
taxlaw-6842	563	18	have	have	VERB
taxlaw-6842	563	19	ample	ample	ADJ
taxlaw-6842	563	20	authority	authority	NOUN
taxlaw-6842	563	21	to	to	PART
taxlaw-6842	563	22	ask	ask	VERB
taxlaw-6842	563	23	for	for	ADP
taxlaw-6842	563	24	information	information	NOUN
taxlaw-6842	563	25	.	.	PUNCT
taxlaw-6842	564	1	82	82	NUM
taxlaw-6842	564	2	brody	brody	NOUN
taxlaw-6842	564	3	,	,	PUNCT
taxlaw-6842	564	4	agents	agent	NOUN
taxlaw-6842	564	5	without	without	ADP
taxlaw-6842	564	6	principals	principal	NOUN
taxlaw-6842	564	7	,	,	PUNCT
taxlaw-6842	564	8	supra	supra	PROPN
taxlaw-6842	564	9	note	note	NOUN
taxlaw-6842	564	10	16	16	NUM
taxlaw-6842	564	11	,	,	PUNCT
taxlaw-6842	564	12	at	at	ADP
taxlaw-6842	564	13	466	466	NUM
taxlaw-6842	564	14	.	.	PUNCT
taxlaw-6842	564	15	83	83	NUM
taxlaw-6842	564	16	young	young	ADJ
taxlaw-6842	564	17	,	,	PUNCT
taxlaw-6842	564	18	supra	supra	ADJ
taxlaw-6842	564	19	note	note	NOUN
taxlaw-6842	564	20	7	7	NUM
taxlaw-6842	564	21	,	,	PUNCT
taxlaw-6842	564	22	at	at	ADP
taxlaw-6842	564	23	155	155	NUM
taxlaw-6842	564	24	.	.	PUNCT
taxlaw-6842	565	1	84	84	NUM
taxlaw-6842	565	2	melissa	melissa	PROPN
taxlaw-6842	565	3	middleton	middleton	PROPN
taxlaw-6842	565	4	,	,	PUNCT
taxlaw-6842	565	5	nonprofit	nonprofit	ADJ
taxlaw-6842	565	6	boards	board	NOUN
taxlaw-6842	565	7	of	of	ADP
taxlaw-6842	565	8	directors	director	NOUN
taxlaw-6842	565	9	:	:	PUNCT
taxlaw-6842	565	10	beyond	beyond	ADP
taxlaw-6842	565	11	the	the	DET
taxlaw-6842	565	12	governance	governance	NOUN
taxlaw-6842	565	13	function	function	NOUN
taxlaw-6842	565	14	,	,	PUNCT
taxlaw-6842	565	15	in	in	ADP
taxlaw-6842	565	16	the	the	DET
taxlaw-6842	565	17	nonprofit	nonprofit	ADJ
taxlaw-6842	565	18	sector	sector	NOUN
taxlaw-6842	565	19	:	:	PUNCT
taxlaw-6842	565	20	a	a	DET
taxlaw-6842	565	21	research	research	NOUN
taxlaw-6842	565	22	handbook	handbook	NOUN
taxlaw-6842	565	23	(	(	PUNCT
taxlaw-6842	565	24	walter	walter	PROPN
taxlaw-6842	565	25	w	w	PROPN
taxlaw-6842	565	26	powell	powell	PROPN
taxlaw-6842	565	27	ed	ed	NOUN
taxlaw-6842	565	28	.	.	PROPN
taxlaw-6842	565	29	1987	1987	NUM
taxlaw-6842	565	30	)	)	PUNCT
taxlaw-6842	565	31	(	(	PUNCT
taxlaw-6842	565	32	first	first	PROPN
taxlaw-6842	565	33	edition	edition	NOUN
taxlaw-6842	565	34	)	)	PUNCT
taxlaw-6842	565	35	at	at	ADP
taxlaw-6842	565	36	141	141	NUM
taxlaw-6842	565	37	,	,	PUNCT
taxlaw-6842	565	38	149	149	NUM
taxlaw-6842	565	39	-	-	SYM
taxlaw-6842	565	40	51	51	NUM
taxlaw-6842	565	41	(	(	PUNCT
taxlaw-6842	565	42	“	"	PUNCT
taxlaw-6842	565	43	[	[	X
taxlaw-6842	565	44	b]oard	b]oard	PROPN
taxlaw-6842	565	45	members	member	NOUN
taxlaw-6842	565	46	are	be	AUX
taxlaw-6842	565	47	part	part	ADJ
taxlaw-6842	565	48	-	-	PUNCT
taxlaw-6842	565	49	time	time	NOUN
taxlaw-6842	565	50	volunteers	volunteer	NOUN
taxlaw-6842	565	51	who	who	PRON
taxlaw-6842	565	52	may	may	AUX
taxlaw-6842	565	53	serve	serve	VERB
taxlaw-6842	565	54	as	as	ADP
taxlaw-6842	565	55	trustees	trustee	NOUN
taxlaw-6842	565	56	for	for	ADP
taxlaw-6842	565	57	a	a	DET
taxlaw-6842	565	58	variety	variety	NOUN
taxlaw-6842	565	59	of	of	ADP
taxlaw-6842	565	60	noneconomic	noneconomic	ADJ
taxlaw-6842	565	61	reasons	reason	NOUN
taxlaw-6842	565	62	,	,	PUNCT
taxlaw-6842	565	63	such	such	ADJ
taxlaw-6842	565	64	as	as	ADP
taxlaw-6842	565	65	the	the	DET
taxlaw-6842	565	66	desire	desire	NOUN
taxlaw-6842	565	67	to	to	PART
taxlaw-6842	565	68	become	become	VERB
taxlaw-6842	565	69	more	more	ADV
taxlaw-6842	565	70	fully	fully	ADV
taxlaw-6842	565	71	integrated	integrate	VERB
taxlaw-6842	565	72	into	into	ADP
taxlaw-6842	565	73	the	the	DET
taxlaw-6842	565	74	community	community	NOUN
taxlaw-6842	565	75	,	,	PUNCT
taxlaw-6842	565	76	to	to	PART
taxlaw-6842	565	77	develop	develop	VERB
taxlaw-6842	565	78	new	new	ADJ
taxlaw-6842	565	79	circles	circle	NOUN
taxlaw-6842	565	80	of	of	ADP
taxlaw-6842	565	81	friends	friend	NOUN
taxlaw-6842	565	82	,	,	PUNCT
taxlaw-6842	565	83	and	and	CCONJ
taxlaw-6842	565	84	to	to	PART
taxlaw-6842	565	85	gain	gain	VERB
taxlaw-6842	565	86	status	status	NOUN
taxlaw-6842	565	87	and	and	CCONJ
taxlaw-6842	565	88	prestige	prestige	NOUN
taxlaw-6842	565	89	.	.	PUNCT
taxlaw-6842	565	90	”	"	PUNCT
taxlaw-6842	565	91	)	)	PUNCT
taxlaw-6842	565	92	;	;	PUNCT
taxlaw-6842	565	93	hansmann	hansmann	NOUN
taxlaw-6842	565	94	,	,	PUNCT
taxlaw-6842	565	95	economic	economic	ADJ
taxlaw-6842	565	96	theories	theory	NOUN
taxlaw-6842	565	97	,	,	PUNCT
taxlaw-6842	565	98	supra	supra	PROPN
taxlaw-6842	565	99	note	note	PROPN
taxlaw-6842	565	100	16	16	NUM
taxlaw-6842	565	101	,	,	PUNCT
taxlaw-6842	565	102	at	at	ADP
taxlaw-6842	565	103	36	36	NUM
taxlaw-6842	565	104	(	(	PUNCT
taxlaw-6842	565	105	donating	donate	VERB
taxlaw-6842	565	106	to	to	ADP
taxlaw-6842	565	107	performing	perform	VERB
taxlaw-6842	565	108	arts	art	NOUN
taxlaw-6842	565	109	can	can	AUX
taxlaw-6842	565	110	confer	confer	VERB
taxlaw-6842	565	111	membership	membership	NOUN
taxlaw-6842	565	112	in	in	ADP
taxlaw-6842	565	113	prestigious	prestigious	ADJ
taxlaw-6842	565	114	club	club	NOUN
taxlaw-6842	565	115	)	)	PUNCT
taxlaw-6842	565	116	.	.	PUNCT
taxlaw-6842	566	1	85	85	NUM
taxlaw-6842	566	2	triantis	triantis	PROPN
taxlaw-6842	566	3	,	,	PUNCT
taxlaw-6842	566	4	supra	supra	PROPN
taxlaw-6842	566	5	note	note	PROPN
taxlaw-6842	566	6	11	11	NUM
taxlaw-6842	566	7	,	,	PUNCT
taxlaw-6842	566	8	at	at	ADP
taxlaw-6842	566	9	1148	1148	NUM
taxlaw-6842	566	10	(	(	PUNCT
taxlaw-6842	566	11	since	since	SCONJ
taxlaw-6842	566	12	donors	donor	NOUN
taxlaw-6842	566	13	have	have	VERB
taxlaw-6842	566	14	different	different	ADJ
taxlaw-6842	566	15	philanthropic	philanthropic	NOUN
taxlaw-6842	566	16	objectives	objective	NOUN
taxlaw-6842	566	17	,	,	PUNCT
taxlaw-6842	566	18	a	a	DET
taxlaw-6842	566	19	board	board	NOUN
taxlaw-6842	566	20	member	member	NOUN
taxlaw-6842	566	21	’s	’s	PART
taxlaw-6842	566	22	interests	interest	NOUN
taxlaw-6842	566	23	are	be	AUX
taxlaw-6842	566	24	likely	likely	ADJ
taxlaw-6842	566	25	to	to	PART
taxlaw-6842	566	26	diverge	diverge	VERB
taxlaw-6842	566	27	from	from	ADP
taxlaw-6842	566	28	those	those	PRON
taxlaw-6842	566	29	of	of	ADP
taxlaw-6842	566	30	other	other	ADJ
taxlaw-6842	566	31	donors	donor	NOUN
taxlaw-6842	566	32	)	)	PUNCT
taxlaw-6842	566	33	.	.	PUNCT
taxlaw-6842	567	1	[	[	X
taxlaw-6842	567	2	vol	vol	NOUN
taxlaw-6842	567	3	.	.	PROPN
taxlaw-6842	567	4	11.2	11.2	NUM
taxlaw-6842	567	5	columbia	columbia	PROPN
taxlaw-6842	567	6	journal	journal	PROPN
taxlaw-6842	567	7	of	of	ADP
taxlaw-6842	567	8	tax	tax	NOUN
taxlaw-6842	567	9	law	law	NOUN
taxlaw-6842	567	10	100	100	NUM
taxlaw-6842	567	11	in	in	ADP
taxlaw-6842	567	12	requesting	request	VERB
taxlaw-6842	567	13	information	information	NOUN
taxlaw-6842	567	14	,	,	PUNCT
taxlaw-6842	567	15	most	most	ADJ
taxlaw-6842	567	16	boards	board	NOUN
taxlaw-6842	567	17	focus	focus	VERB
taxlaw-6842	567	18	on	on	ADP
taxlaw-6842	567	19	their	their	PRON
taxlaw-6842	567	20	nonprofit	nonprofit	ADJ
taxlaw-6842	567	21	’s	’s	PART
taxlaw-6842	567	22	solvency	solvency	NOUN
taxlaw-6842	567	23	,	,	PUNCT
taxlaw-6842	567	24	internal	internal	ADJ
taxlaw-6842	567	25	controls	control	NOUN
taxlaw-6842	567	26	,	,	PUNCT
taxlaw-6842	567	27	and	and	CCONJ
taxlaw-6842	567	28	compensation	compensation	NOUN
taxlaw-6842	567	29	,	,	PUNCT
taxlaw-6842	567	30	rather	rather	ADV
taxlaw-6842	567	31	than	than	ADP
taxlaw-6842	567	32	on	on	ADP
taxlaw-6842	567	33	the	the	DET
taxlaw-6842	567	34	details	detail	NOUN
taxlaw-6842	567	35	of	of	ADP
taxlaw-6842	567	36	its	its	PRON
taxlaw-6842	567	37	work	work	NOUN
taxlaw-6842	567	38	.	.	PUNCT
taxlaw-6842	568	1	boards	board	NOUN
taxlaw-6842	568	2	typically	typically	ADV
taxlaw-6842	568	3	review	review	VERB
taxlaw-6842	568	4	audited	audit	VERB
taxlaw-6842	568	5	financials	financial	NOUN
taxlaw-6842	568	6	,	,	PUNCT
taxlaw-6842	568	7	insurance	insurance	NOUN
taxlaw-6842	568	8	coverage	coverage	NOUN
taxlaw-6842	568	9	,	,	PUNCT
taxlaw-6842	568	10	investment	investment	NOUN
taxlaw-6842	568	11	reports	report	NOUN
taxlaw-6842	568	12	,	,	PUNCT
taxlaw-6842	568	13	management	management	NOUN
taxlaw-6842	568	14	compensation,86	compensation,86	NOUN
taxlaw-6842	568	15	and	and	CCONJ
taxlaw-6842	568	16	policies	policy	NOUN
taxlaw-6842	568	17	to	to	PART
taxlaw-6842	568	18	prevent	prevent	VERB
taxlaw-6842	568	19	misconduct.87	misconduct.87	PROPN
taxlaw-6842	568	20	yet	yet	ADV
taxlaw-6842	568	21	as	as	SCONJ
taxlaw-6842	568	22	francie	francie	PROPN
taxlaw-6842	568	23	ostrower	ostrower	NOUN
taxlaw-6842	568	24	has	have	AUX
taxlaw-6842	568	25	observed	observe	VERB
taxlaw-6842	568	26	,	,	PUNCT
taxlaw-6842	568	27	“	"	PUNCT
taxlaw-6842	568	28	[	[	X
taxlaw-6842	568	29	w]e	w]e	NOUN
taxlaw-6842	568	30	have	have	VERB
taxlaw-6842	568	31	to	to	PART
taxlaw-6842	568	32	ask	ask	VERB
taxlaw-6842	568	33	not	not	PART
taxlaw-6842	568	34	only	only	ADV
taxlaw-6842	568	35	whether	whether	SCONJ
taxlaw-6842	568	36	nonprofit	nonprofit	ADJ
taxlaw-6842	568	37	boards	board	NOUN
taxlaw-6842	568	38	have	have	VERB
taxlaw-6842	568	39	various	various	ADJ
taxlaw-6842	568	40	practices	practice	NOUN
taxlaw-6842	568	41	and	and	CCONJ
taxlaw-6842	568	42	policies	policy	NOUN
taxlaw-6842	568	43	in	in	ADP
taxlaw-6842	568	44	place	place	NOUN
taxlaw-6842	568	45	to	to	PART
taxlaw-6842	568	46	avoid	avoid	VERB
taxlaw-6842	568	47	malfeasance	malfeasance	NOUN
taxlaw-6842	568	48	,	,	PUNCT
taxlaw-6842	568	49	but	but	CCONJ
taxlaw-6842	568	50	whether	whether	SCONJ
taxlaw-6842	568	51	they	they	PRON
taxlaw-6842	568	52	are	be	AUX
taxlaw-6842	568	53	.	.	PUNCT
taxlaw-6842	568	54	.	.	PUNCT
taxlaw-6842	568	55	.	.	PUNCT
taxlaw-6842	569	1	ensuring	ensure	VERB
taxlaw-6842	569	2	that	that	SCONJ
taxlaw-6842	569	3	the	the	DET
taxlaw-6842	569	4	organization	organization	NOUN
taxlaw-6842	569	5	is	be	AUX
taxlaw-6842	569	6	accomplishing	accomplish	VERB
taxlaw-6842	569	7	its	its	PRON
taxlaw-6842	569	8	mission	mission	NOUN
taxlaw-6842	569	9	.	.	PUNCT
taxlaw-6842	570	1	”88	”88	ADJ
taxlaw-6842	570	2	based	base	VERB
taxlaw-6842	570	3	on	on	ADP
taxlaw-6842	570	4	a	a	DET
taxlaw-6842	570	5	survey	survey	NOUN
taxlaw-6842	570	6	of	of	ADP
taxlaw-6842	570	7	over	over	ADP
taxlaw-6842	570	8	5,000	5,000	NUM
taxlaw-6842	570	9	nonprofits	nonprofit	NOUN
taxlaw-6842	570	10	,	,	PUNCT
taxlaw-6842	570	11	she	she	PRON
taxlaw-6842	570	12	concludes	conclude	VERB
taxlaw-6842	570	13	that	that	SCONJ
taxlaw-6842	570	14	boards	board	NOUN
taxlaw-6842	570	15	are	be	AUX
taxlaw-6842	570	16	much	much	ADV
taxlaw-6842	570	17	less	less	ADV
taxlaw-6842	570	18	likely	likely	ADJ
taxlaw-6842	570	19	to	to	PART
taxlaw-6842	570	20	monitor	monitor	VERB
taxlaw-6842	570	21	the	the	DET
taxlaw-6842	570	22	substance	substance	NOUN
taxlaw-6842	570	23	of	of	ADP
taxlaw-6842	570	24	a	a	DET
taxlaw-6842	570	25	nonprofit	nonprofit	NOUN
taxlaw-6842	570	26	’s	’s	PART
taxlaw-6842	570	27	work.89	work.89	NOUN
taxlaw-6842	570	28	this	this	DET
taxlaw-6842	570	29	focus	focus	NOUN
taxlaw-6842	570	30	on	on	ADP
taxlaw-6842	570	31	solvency	solvency	NOUN
taxlaw-6842	570	32	and	and	CCONJ
taxlaw-6842	570	33	governance	governance	NOUN
taxlaw-6842	570	34	,	,	PUNCT
taxlaw-6842	570	35	instead	instead	ADV
taxlaw-6842	570	36	of	of	ADP
taxlaw-6842	570	37	on	on	ADP
taxlaw-6842	570	38	programs	program	NOUN
taxlaw-6842	570	39	and	and	CCONJ
taxlaw-6842	570	40	grants	grant	NOUN
taxlaw-6842	570	41	,	,	PUNCT
taxlaw-6842	570	42	reflects	reflect	VERB
taxlaw-6842	570	43	the	the	DET
taxlaw-6842	570	44	skill	skill	NOUN
taxlaw-6842	570	45	sets	set	NOUN
taxlaw-6842	570	46	of	of	ADP
taxlaw-6842	570	47	most	most	ADJ
taxlaw-6842	570	48	nonprofit	nonprofit	ADJ
taxlaw-6842	570	49	board	board	NOUN
taxlaw-6842	570	50	members	member	NOUN
taxlaw-6842	570	51	.	.	PUNCT
taxlaw-6842	571	1	arguably	arguably	ADV
taxlaw-6842	571	2	,	,	PUNCT
taxlaw-6842	571	3	nonprofit	nonprofit	ADJ
taxlaw-6842	571	4	boards	board	NOUN
taxlaw-6842	571	5	should	should	AUX
taxlaw-6842	571	6	include	include	VERB
taxlaw-6842	571	7	more	more	ADJ
taxlaw-6842	571	8	members	member	NOUN
taxlaw-6842	571	9	with	with	ADP
taxlaw-6842	571	10	expertise	expertise	NOUN
taxlaw-6842	571	11	in	in	ADP
taxlaw-6842	571	12	the	the	DET
taxlaw-6842	571	13	mission	mission	NOUN
taxlaw-6842	571	14	.	.	PUNCT
taxlaw-6842	572	1	yet	yet	ADV
taxlaw-6842	572	2	boards	board	NOUN
taxlaw-6842	572	3	often	often	ADV
taxlaw-6842	572	4	are	be	AUX
taxlaw-6842	572	5	composed	compose	VERB
taxlaw-6842	572	6	of	of	ADP
taxlaw-6842	572	7	investment	investment	NOUN
taxlaw-6842	572	8	bankers	banker	NOUN
taxlaw-6842	572	9	,	,	PUNCT
taxlaw-6842	572	10	lawyers	lawyer	NOUN
taxlaw-6842	572	11	,	,	PUNCT
taxlaw-6842	572	12	and	and	CCONJ
taxlaw-6842	572	13	entrepreneurs	entrepreneur	NOUN
taxlaw-6842	572	14	,	,	PUNCT
taxlaw-6842	572	15	who	who	PRON
taxlaw-6842	572	16	are	be	AUX
taxlaw-6842	572	17	chosen	choose	VERB
taxlaw-6842	572	18	in	in	ADP
taxlaw-6842	572	19	part	part	NOUN
taxlaw-6842	572	20	for	for	ADP
taxlaw-6842	572	21	their	their	PRON
taxlaw-6842	572	22	philanthropic	philanthropic	NOUN
taxlaw-6842	572	23	capacity	capacity	NOUN
taxlaw-6842	572	24	.	.	PUNCT
taxlaw-6842	573	1	these	these	DET
taxlaw-6842	573	2	board	board	NOUN
taxlaw-6842	573	3	members	member	NOUN
taxlaw-6842	573	4	often	often	ADV
taxlaw-6842	573	5	have	have	VERB
taxlaw-6842	573	6	deep	deep	ADJ
taxlaw-6842	573	7	experience	experience	NOUN
taxlaw-6842	573	8	reviewing	review	VERB
taxlaw-6842	573	9	financial	financial	ADJ
taxlaw-6842	573	10	statements	statement	NOUN
taxlaw-6842	573	11	,	,	PUNCT
taxlaw-6842	573	12	updating	update	VERB
taxlaw-6842	573	13	governance	governance	NOUN
taxlaw-6842	573	14	policies	policy	NOUN
taxlaw-6842	573	15	,	,	PUNCT
taxlaw-6842	573	16	and	and	CCONJ
taxlaw-6842	573	17	setting	set	VERB
taxlaw-6842	573	18	pay	pay	NOUN
taxlaw-6842	573	19	,	,	PUNCT
taxlaw-6842	573	20	but	but	CCONJ
taxlaw-6842	573	21	not	not	PART
taxlaw-6842	573	22	in	in	ADP
taxlaw-6842	573	23	analyzing	analyze	VERB
taxlaw-6842	573	24	the	the	DET
taxlaw-6842	573	25	nuances	nuance	NOUN
taxlaw-6842	573	26	of	of	ADP
taxlaw-6842	573	27	disaster	disaster	NOUN
taxlaw-6842	573	28	relief	relief	NOUN
taxlaw-6842	573	29	,	,	PUNCT
taxlaw-6842	573	30	performing	perform	VERB
taxlaw-6842	573	31	arts	art	NOUN
taxlaw-6842	573	32	,	,	PUNCT
taxlaw-6842	573	33	social	social	ADJ
taxlaw-6842	573	34	services	service	NOUN
taxlaw-6842	573	35	,	,	PUNCT
taxlaw-6842	573	36	or	or	CCONJ
taxlaw-6842	573	37	academic	academic	ADJ
taxlaw-6842	573	38	research.90	research.90	NOUN
taxlaw-6842	573	39	at	at	ADP
taxlaw-6842	573	40	most	most	ADJ
taxlaw-6842	573	41	nonprofits	nonprofit	NOUN
taxlaw-6842	573	42	,	,	PUNCT
taxlaw-6842	573	43	boards	board	NOUN
taxlaw-6842	573	44	are	be	AUX
taxlaw-6842	573	45	self	self	NOUN
taxlaw-6842	573	46	-	-	PUNCT
taxlaw-6842	573	47	perpetuating	perpetuate	VERB
taxlaw-6842	573	48	.	.	PUNCT
taxlaw-6842	574	1	in	in	ADP
taxlaw-6842	574	2	choosing	choose	VERB
taxlaw-6842	574	3	successors	successor	NOUN
taxlaw-6842	574	4	,	,	PUNCT
taxlaw-6842	574	5	board	board	NOUN
taxlaw-6842	574	6	members	member	NOUN
taxlaw-6842	574	7	often	often	ADV
taxlaw-6842	574	8	gravitate	gravitate	VERB
taxlaw-6842	574	9	toward	toward	ADP
taxlaw-6842	574	10	candidates	candidate	NOUN
taxlaw-6842	574	11	with	with	ADP
taxlaw-6842	574	12	similar	similar	ADJ
taxlaw-6842	574	13	professional	professional	ADJ
taxlaw-6842	574	14	experience	experience	NOUN
taxlaw-6842	574	15	,	,	PUNCT
taxlaw-6842	574	16	replicating	replicate	VERB
taxlaw-6842	574	17	their	their	PRON
taxlaw-6842	574	18	own	own	ADJ
taxlaw-6842	574	19	strengths	strength	NOUN
taxlaw-6842	574	20	and	and	CCONJ
taxlaw-6842	574	21	weaknesses	weakness	NOUN
taxlaw-6842	574	22	.	.	PUNCT
taxlaw-6842	575	1	like	like	ADP
taxlaw-6842	575	2	nonprofits	nonprofit	NOUN
taxlaw-6842	575	3	,	,	PUNCT
taxlaw-6842	575	4	for	for	ADP
taxlaw-6842	575	5	-	-	PUNCT
taxlaw-6842	575	6	profit	profit	NOUN
taxlaw-6842	575	7	firms	firm	NOUN
taxlaw-6842	575	8	sometimes	sometimes	ADV
taxlaw-6842	575	9	also	also	ADV
taxlaw-6842	575	10	have	have	VERB
taxlaw-6842	575	11	directors	director	NOUN
taxlaw-6842	575	12	who	who	PRON
taxlaw-6842	575	13	are	be	AUX
taxlaw-6842	575	14	not	not	PART
taxlaw-6842	575	15	experts	expert	NOUN
taxlaw-6842	575	16	in	in	ADP
taxlaw-6842	575	17	the	the	DET
taxlaw-6842	575	18	firm	firm	NOUN
taxlaw-6842	575	19	’s	’s	PART
taxlaw-6842	575	20	work	work	NOUN
taxlaw-6842	575	21	.	.	PUNCT
taxlaw-6842	576	1	yet	yet	CCONJ
taxlaw-6842	576	2	these	these	DET
taxlaw-6842	576	3	generalists	generalist	NOUN
taxlaw-6842	576	4	can	can	AUX
taxlaw-6842	576	5	use	use	VERB
taxlaw-6842	576	6	a	a	DET
taxlaw-6842	576	7	short	short	NOUN
taxlaw-6842	576	8	-	-	PUNCT
taxlaw-6842	576	9	cut	cut	NOUN
taxlaw-6842	576	10	to	to	PART
taxlaw-6842	576	11	monitor	monitor	VERB
taxlaw-6842	576	12	management	management	NOUN
taxlaw-6842	576	13	–	–	PUNCT
taxlaw-6842	576	14	tracking	track	VERB
taxlaw-6842	576	15	earnings	earning	NOUN
taxlaw-6842	576	16	–	–	PUNCT
taxlaw-6842	576	17	that	that	PRON
taxlaw-6842	576	18	is	be	AUX
taxlaw-6842	576	19	unavailable	unavailable	ADJ
taxlaw-6842	576	20	at	at	ADP
taxlaw-6842	576	21	nonprofits	nonprofit	NOUN
taxlaw-6842	576	22	,	,	PUNCT
taxlaw-6842	576	23	as	as	SCONJ
taxlaw-6842	576	24	emphasized	emphasize	VERB
taxlaw-6842	576	25	above	above	ADV
taxlaw-6842	576	26	.	.	PUNCT
taxlaw-6842	577	1	for	for	ADP
taxlaw-6842	577	2	example	example	NOUN
taxlaw-6842	577	3	,	,	PUNCT
taxlaw-6842	577	4	if	if	SCONJ
taxlaw-6842	577	5	an	an	DET
taxlaw-6842	577	6	investment	investment	NOUN
taxlaw-6842	577	7	banker	banker	NOUN
taxlaw-6842	577	8	joins	join	VERB
taxlaw-6842	577	9	the	the	DET
taxlaw-6842	577	10	board	board	NOUN
taxlaw-6842	577	11	of	of	ADP
taxlaw-6842	577	12	an	an	DET
taxlaw-6842	577	13	energy	energy	NOUN
taxlaw-6842	577	14	company	company	NOUN
taxlaw-6842	577	15	,	,	PUNCT
taxlaw-6842	577	16	and	and	CCONJ
taxlaw-6842	577	17	is	be	AUX
taxlaw-6842	577	18	not	not	PART
taxlaw-6842	577	19	an	an	DET
taxlaw-6842	577	20	expert	expert	NOUN
taxlaw-6842	577	21	on	on	ADP
taxlaw-6842	577	22	energy	energy	NOUN
taxlaw-6842	577	23	,	,	PUNCT
taxlaw-6842	577	24	she	she	PRON
taxlaw-6842	577	25	can	can	AUX
taxlaw-6842	577	26	focus	focus	VERB
taxlaw-6842	577	27	on	on	ADP
taxlaw-6842	577	28	whether	whether	SCONJ
taxlaw-6842	577	29	the	the	DET
taxlaw-6842	577	30	company	company	NOUN
taxlaw-6842	577	31	is	be	AUX
taxlaw-6842	577	32	profitable	profitable	ADJ
taxlaw-6842	577	33	.	.	PUNCT
taxlaw-6842	578	1	if	if	SCONJ
taxlaw-6842	578	2	it	it	PRON
taxlaw-6842	578	3	is	be	AUX
taxlaw-6842	578	4	losing	lose	VERB
taxlaw-6842	578	5	money	money	NOUN
taxlaw-6842	578	6	,	,	PUNCT
taxlaw-6842	578	7	she	she	PRON
taxlaw-6842	578	8	knows	know	VERB
taxlaw-6842	578	9	to	to	PART
taxlaw-6842	578	10	ask	ask	VERB
taxlaw-6842	578	11	probing	probe	VERB
taxlaw-6842	578	12	questions	question	NOUN
taxlaw-6842	578	13	.	.	PUNCT
taxlaw-6842	579	1	in	in	ADP
taxlaw-6842	579	2	contrast	contrast	NOUN
taxlaw-6842	579	3	,	,	PUNCT
taxlaw-6842	579	4	if	if	SCONJ
taxlaw-6842	579	5	the	the	DET
taxlaw-6842	579	6	same	same	ADJ
taxlaw-6842	579	7	investment	investment	NOUN
taxlaw-6842	579	8	banker	banker	NOUN
taxlaw-6842	579	9	joins	join	VERB
taxlaw-6842	579	10	the	the	DET
taxlaw-6842	579	11	board	board	NOUN
taxlaw-6842	579	12	of	of	ADP
taxlaw-6842	579	13	a	a	DET
taxlaw-6842	579	14	humanitarian	humanitarian	ADJ
taxlaw-6842	579	15	organization	organization	NOUN
taxlaw-6842	579	16	,	,	PUNCT
taxlaw-6842	579	17	she	she	PRON
taxlaw-6842	579	18	can	can	AUX
taxlaw-6842	579	19	not	not	PART
taxlaw-6842	579	20	look	look	VERB
taxlaw-6842	579	21	at	at	ADP
taxlaw-6842	579	22	its	its	PRON
taxlaw-6842	579	23	earnings	earning	NOUN
taxlaw-6842	579	24	to	to	PART
taxlaw-6842	579	25	check	check	VERB
taxlaw-6842	579	26	whether	whether	SCONJ
taxlaw-6842	579	27	it	it	PRON
taxlaw-6842	579	28	is	be	AUX
taxlaw-6842	579	29	succeeding	succeed	VERB
taxlaw-6842	579	30	;	;	PUNCT
taxlaw-6842	579	31	instead	instead	ADV
taxlaw-6842	579	32	,	,	PUNCT
taxlaw-6842	579	33	she	she	PRON
taxlaw-6842	579	34	has	have	VERB
taxlaw-6842	579	35	to	to	PART
taxlaw-6842	579	36	dig	dig	VERB
taxlaw-6842	579	37	into	into	ADP
taxlaw-6842	579	38	the	the	DET
taxlaw-6842	579	39	details	detail	NOUN
taxlaw-6842	579	40	of	of	ADP
taxlaw-6842	579	41	its	its	PRON
taxlaw-6842	579	42	work	work	NOUN
taxlaw-6842	579	43	,	,	PUNCT
taxlaw-6842	579	44	as	as	SCONJ
taxlaw-6842	579	45	noted	note	VERB
taxlaw-6842	579	46	above	above	ADV
taxlaw-6842	579	47	.	.	PUNCT
taxlaw-6842	580	1	to	to	PART
taxlaw-6842	580	2	develop	develop	VERB
taxlaw-6842	580	3	this	this	DET
taxlaw-6842	580	4	granular	granular	ADJ
taxlaw-6842	580	5	understanding	understanding	NOUN
taxlaw-6842	580	6	,	,	PUNCT
taxlaw-6842	580	7	boards	board	NOUN
taxlaw-6842	580	8	should	should	AUX
taxlaw-6842	580	9	ask	ask	VERB
taxlaw-6842	580	10	managers	manager	NOUN
taxlaw-6842	580	11	to	to	PART
taxlaw-6842	580	12	educate	educate	VERB
taxlaw-6842	580	13	them	they	PRON
taxlaw-6842	580	14	about	about	ADP
taxlaw-6842	580	15	the	the	DET
taxlaw-6842	580	16	nonprofit	nonprofit	NOUN
taxlaw-6842	580	17	’s	’s	PART
taxlaw-6842	580	18	work	work	NOUN
taxlaw-6842	580	19	.	.	PUNCT
taxlaw-6842	581	1	they	they	PRON
taxlaw-6842	581	2	also	also	ADV
taxlaw-6842	581	3	should	should	AUX
taxlaw-6842	581	4	seek	seek	VERB
taxlaw-6842	581	5	feedback	feedback	NOUN
taxlaw-6842	581	6	from	from	ADP
taxlaw-6842	581	7	beneficiaries	beneficiary	NOUN
taxlaw-6842	581	8	.	.	PUNCT
taxlaw-6842	582	1	in	in	ADP
taxlaw-6842	582	2	addition	addition	NOUN
taxlaw-6842	582	3	,	,	PUNCT
taxlaw-6842	582	4	they	they	PRON
taxlaw-6842	582	5	also	also	ADV
taxlaw-6842	582	6	can	can	AUX
taxlaw-6842	582	7	consult	consult	VERB
taxlaw-6842	582	8	independent	independent	ADJ
taxlaw-6842	582	9	experts	expert	NOUN
taxlaw-6842	582	10	,	,	PUNCT
taxlaw-6842	582	11	for	for	ADP
taxlaw-6842	582	12	instance	instance	NOUN
taxlaw-6842	582	13	,	,	PUNCT
taxlaw-6842	582	14	about	about	ADP
taxlaw-6842	582	15	which	which	DET
taxlaw-6842	582	16	metrics	metric	NOUN
taxlaw-6842	582	17	to	to	PART
taxlaw-6842	582	18	track	track	VERB
taxlaw-6842	582	19	,	,	PUNCT
taxlaw-6842	582	20	as	as	ADV
taxlaw-6842	582	21	well	well	ADV
taxlaw-6842	582	22	as	as	ADP
taxlaw-6842	582	23	about	about	ADP
taxlaw-6842	582	24	whether	whether	SCONJ
taxlaw-6842	582	25	the	the	DET
taxlaw-6842	582	26	nonprofit	nonprofit	NOUN
taxlaw-6842	582	27	’s	’s	PART
taxlaw-6842	582	28	programs	program	NOUN
taxlaw-6842	582	29	,	,	PUNCT
taxlaw-6842	582	30	fundraising	fundraise	VERB
taxlaw-6842	582	31	,	,	PUNCT
taxlaw-6842	582	32	and	and	CCONJ
taxlaw-6842	582	33	governance	governance	NOUN
taxlaw-6842	582	34	are	be	AUX
taxlaw-6842	582	35	state	state	NOUN
taxlaw-6842	582	36	of	of	ADP
taxlaw-6842	582	37	the	the	DET
taxlaw-6842	582	38	art	art	NOUN
taxlaw-6842	582	39	.	.	PUNCT
taxlaw-6842	583	1	3	3	X
taxlaw-6842	583	2	.	.	X
taxlaw-6842	583	3	influence	influence	NOUN
taxlaw-6842	583	4	to	to	PART
taxlaw-6842	583	5	monitor	monitor	VERB
taxlaw-6842	583	6	management	management	NOUN
taxlaw-6842	583	7	,	,	PUNCT
taxlaw-6842	583	8	boards	board	NOUN
taxlaw-6842	583	9	must	must	AUX
taxlaw-6842	583	10	have	have	VERB
taxlaw-6842	583	11	not	not	PART
taxlaw-6842	583	12	only	only	ADV
taxlaw-6842	583	13	motivation	motivation	NOUN
taxlaw-6842	583	14	and	and	CCONJ
taxlaw-6842	583	15	information	information	NOUN
taxlaw-6842	583	16	,	,	PUNCT
taxlaw-6842	583	17	but	but	CCONJ
taxlaw-6842	583	18	also	also	ADV
taxlaw-6842	583	19	influence	influence	NOUN
taxlaw-6842	583	20	.	.	PUNCT
taxlaw-6842	584	1	in	in	ADP
taxlaw-6842	584	2	general	general	ADJ
taxlaw-6842	584	3	,	,	PUNCT
taxlaw-6842	584	4	boards	board	NOUN
taxlaw-6842	584	5	have	have	VERB
taxlaw-6842	584	6	three	three	NUM
taxlaw-6842	584	7	key	key	ADJ
taxlaw-6842	584	8	sources	source	NOUN
taxlaw-6842	584	9	of	of	ADP
taxlaw-6842	584	10	authority	authority	NOUN
taxlaw-6842	584	11	.	.	PUNCT
taxlaw-6842	585	1	first	first	ADV
taxlaw-6842	585	2	,	,	PUNCT
taxlaw-6842	585	3	they	they	PRON
taxlaw-6842	585	4	choose	choose	VERB
taxlaw-6842	585	5	(	(	PUNCT
taxlaw-6842	585	6	and	and	CCONJ
taxlaw-6842	585	7	fire	fire	NOUN
taxlaw-6842	585	8	)	)	PUNCT
taxlaw-6842	585	9	the	the	DET
taxlaw-6842	585	10	ceo	ceo	NOUN
taxlaw-6842	585	11	.	.	PUNCT
taxlaw-6842	586	1	second	second	ADJ
taxlaw-6842	586	2	,	,	PUNCT
taxlaw-6842	586	3	they	they	PRON
taxlaw-6842	586	4	usually	usually	ADV
taxlaw-6842	586	5	sign	sign	VERB
taxlaw-6842	586	6	off	off	ADP
taxlaw-6842	586	7	on	on	ADP
taxlaw-6842	586	8	the	the	DET
taxlaw-6842	586	9	budget	budget	NOUN
taxlaw-6842	586	10	.	.	PUNCT
taxlaw-6842	587	1	since	since	SCONJ
taxlaw-6842	587	2	almost	almost	ADV
taxlaw-6842	587	3	anything	anything	PRON
taxlaw-6842	587	4	a	a	DET
taxlaw-6842	587	5	nonprofit	nonprofit	NOUN
taxlaw-6842	587	6	does	do	AUX
taxlaw-6842	587	7	must	must	AUX
taxlaw-6842	587	8	appear	appear	VERB
taxlaw-6842	587	9	in	in	ADP
taxlaw-6842	587	10	its	its	PRON
taxlaw-6842	587	11	budget	budget	NOUN
taxlaw-6842	587	12	,	,	PUNCT
taxlaw-6842	587	13	boards	board	NOUN
taxlaw-6842	587	14	can	can	AUX
taxlaw-6842	587	15	use	use	VERB
taxlaw-6842	587	16	their	their	PRON
taxlaw-6842	587	17	sway	sway	NOUN
taxlaw-6842	587	18	over	over	ADP
taxlaw-6842	587	19	budgets	budget	NOUN
taxlaw-6842	587	20	to	to	PART
taxlaw-6842	587	21	influence	influence	VERB
taxlaw-6842	587	22	almost	almost	ADV
taxlaw-6842	587	23	any	any	PRON
taxlaw-6842	587	24	aspect	aspect	NOUN
taxlaw-6842	587	25	of	of	ADP
taxlaw-6842	587	26	a	a	DET
taxlaw-6842	587	27	86	86	NUM
taxlaw-6842	587	28	francie	francie	NOUN
taxlaw-6842	587	29	ostrower	ostrower	NOUN
taxlaw-6842	587	30	,	,	PUNCT
taxlaw-6842	587	31	nonprofit	nonprofit	ADJ
taxlaw-6842	587	32	governance	governance	NOUN
taxlaw-6842	587	33	in	in	ADP
taxlaw-6842	587	34	the	the	DET
taxlaw-6842	587	35	united	united	PROPN
taxlaw-6842	587	36	states	states	PROPN
taxlaw-6842	587	37	:	:	PUNCT
taxlaw-6842	587	38	findings	finding	NOUN
taxlaw-6842	587	39	on	on	ADP
taxlaw-6842	587	40	performance	performance	NOUN
taxlaw-6842	587	41	and	and	CCONJ
taxlaw-6842	587	42	accountability	accountability	NOUN
taxlaw-6842	587	43	from	from	ADP
taxlaw-6842	587	44	the	the	DET
taxlaw-6842	587	45	first	first	ADJ
taxlaw-6842	587	46	national	national	ADJ
taxlaw-6842	587	47	representative	representative	NOUN
taxlaw-6842	587	48	study	study	NOUN
taxlaw-6842	587	49	2	2	NUM
taxlaw-6842	587	50	(	(	PUNCT
taxlaw-6842	587	51	2007	2007	NUM
taxlaw-6842	587	52	)	)	PUNCT
taxlaw-6842	588	1	[	[	X
taxlaw-6842	588	2	hereinafter	hereinafter	NOUN
taxlaw-6842	588	3	“	"	PUNCT
taxlaw-6842	588	4	nonprofit	nonprofit	ADJ
taxlaw-6842	588	5	governance	governance	NOUN
taxlaw-6842	588	6	”	"	PUNCT
taxlaw-6842	588	7	]	]	PUNCT
taxlaw-6842	588	8	.	.	PUNCT
taxlaw-6842	589	1	87	87	NUM
taxlaw-6842	590	1	i	i	PRON
taxlaw-6842	590	2	d.	d.	PROPN
taxlaw-6842	590	3	at	at	ADP
taxlaw-6842	590	4	4	4	NUM
taxlaw-6842	590	5	.	.	NUM
taxlaw-6842	590	6	88	88	NUM
taxlaw-6842	591	1	i	i	PRON
taxlaw-6842	591	2	d.	d.	NOUN
taxlaw-6842	591	3	at	at	ADP
taxlaw-6842	591	4	1	1	NUM
taxlaw-6842	591	5	.	.	NUM
taxlaw-6842	591	6	89	89	NUM
taxlaw-6842	592	1	i	i	PRON
taxlaw-6842	592	2	d.	d.	PROPN
taxlaw-6842	592	3	at	at	ADP
taxlaw-6842	592	4	12	12	NUM
taxlaw-6842	592	5	(	(	PUNCT
taxlaw-6842	592	6	“	"	PUNCT
taxlaw-6842	592	7	substantial	substantial	ADJ
taxlaw-6842	592	8	percentages	percentage	NOUN
taxlaw-6842	592	9	of	of	ADP
taxlaw-6842	592	10	nonprofits	nonprofit	NOUN
taxlaw-6842	592	11	report	report	VERB
taxlaw-6842	592	12	that	that	SCONJ
taxlaw-6842	592	13	their	their	PRON
taxlaw-6842	592	14	boards	board	NOUN
taxlaw-6842	592	15	are	be	AUX
taxlaw-6842	592	16	not	not	PART
taxlaw-6842	592	17	actively	actively	ADV
taxlaw-6842	592	18	engaged	engage	VERB
taxlaw-6842	592	19	in	in	ADP
taxlaw-6842	592	20	basic	basic	ADJ
taxlaw-6842	592	21	stewardship	stewardship	NOUN
taxlaw-6842	592	22	responsibilities	responsibility	NOUN
taxlaw-6842	592	23	”	"	PUNCT
taxlaw-6842	592	24	)	)	PUNCT
taxlaw-6842	592	25	.	.	PUNCT
taxlaw-6842	593	1	90	90	NUM
taxlaw-6842	593	2	brody	brody	NOUN
taxlaw-6842	593	3	,	,	PUNCT
taxlaw-6842	593	4	agents	agent	NOUN
taxlaw-6842	593	5	without	without	ADP
taxlaw-6842	593	6	principals	principal	NOUN
taxlaw-6842	593	7	,	,	PUNCT
taxlaw-6842	593	8	supra	supra	PROPN
taxlaw-6842	593	9	note	note	NOUN
taxlaw-6842	593	10	16	16	NUM
taxlaw-6842	593	11	,	,	PUNCT
taxlaw-6842	593	12	at	at	ADP
taxlaw-6842	593	13	467	467	NUM
taxlaw-6842	593	14	-	-	SYM
taxlaw-6842	593	15	468	468	NUM
taxlaw-6842	593	16	.	.	PUNCT
taxlaw-6842	593	17	2020	2020	NUM
taxlaw-6842	593	18	]	]	PUNCT
taxlaw-6842	593	19	enhancing	enhance	VERB
taxlaw-6842	593	20	efficiency	efficiency	NOUN
taxlaw-6842	593	21	at	at	ADP
taxlaw-6842	593	22	nonprofits	nonprofit	NOUN
taxlaw-6842	593	23	with	with	ADP
taxlaw-6842	593	24	analysis	analysis	NOUN
taxlaw-6842	593	25	and	and	CCONJ
taxlaw-6842	593	26	disclosure	disclosure	NOUN
taxlaw-6842	593	27	101	101	NUM
taxlaw-6842	593	28	nonprofit	nonprofit	ADJ
taxlaw-6842	593	29	’s	’s	PART
taxlaw-6842	593	30	work	work	NOUN
taxlaw-6842	593	31	.	.	PUNCT
taxlaw-6842	594	1	third	third	ADV
taxlaw-6842	594	2	,	,	PUNCT
taxlaw-6842	594	3	as	as	SCONJ
taxlaw-6842	594	4	noted	note	VERB
taxlaw-6842	594	5	above	above	ADV
taxlaw-6842	594	6	,	,	PUNCT
taxlaw-6842	594	7	boards	board	NOUN
taxlaw-6842	594	8	usually	usually	ADV
taxlaw-6842	594	9	choose	choose	VERB
taxlaw-6842	594	10	who	who	PRON
taxlaw-6842	594	11	serves	serve	VERB
taxlaw-6842	594	12	on	on	ADP
taxlaw-6842	594	13	the	the	DET
taxlaw-6842	594	14	board	board	NOUN
taxlaw-6842	594	15	,	,	PUNCT
taxlaw-6842	594	16	allowing	allow	VERB
taxlaw-6842	594	17	them	they	PRON
taxlaw-6842	594	18	to	to	PART
taxlaw-6842	594	19	remain	remain	VERB
taxlaw-6842	594	20	in	in	ADP
taxlaw-6842	594	21	place	place	NOUN
taxlaw-6842	594	22	or	or	CCONJ
taxlaw-6842	594	23	to	to	PART
taxlaw-6842	594	24	pick	pick	VERB
taxlaw-6842	594	25	their	their	PRON
taxlaw-6842	594	26	successors	successor	NOUN
taxlaw-6842	594	27	.	.	PUNCT
taxlaw-6842	595	1	in	in	ADP
taxlaw-6842	595	2	principle	principle	NOUN
taxlaw-6842	595	3	,	,	PUNCT
taxlaw-6842	595	4	these	these	DET
taxlaw-6842	595	5	formal	formal	ADJ
taxlaw-6842	595	6	powers	power	NOUN
taxlaw-6842	595	7	give	give	VERB
taxlaw-6842	595	8	board	board	NOUN
taxlaw-6842	595	9	members	member	NOUN
taxlaw-6842	595	10	ample	ample	ADJ
taxlaw-6842	595	11	influence	influence	NOUN
taxlaw-6842	595	12	over	over	ADP
taxlaw-6842	595	13	managers	manager	NOUN
taxlaw-6842	595	14	.	.	PUNCT
taxlaw-6842	596	1	yet	yet	ADV
taxlaw-6842	596	2	in	in	ADP
taxlaw-6842	596	3	practice	practice	NOUN
taxlaw-6842	596	4	,	,	PUNCT
taxlaw-6842	596	5	the	the	DET
taxlaw-6842	596	6	board	board	NOUN
taxlaw-6842	596	7	’s	’s	PART
taxlaw-6842	596	8	influence	influence	NOUN
taxlaw-6842	596	9	varies	vary	VERB
taxlaw-6842	596	10	on	on	ADP
taxlaw-6842	596	11	two	two	NUM
taxlaw-6842	596	12	dimensions	dimension	NOUN
taxlaw-6842	596	13	.	.	PUNCT
taxlaw-6842	597	1	first	first	ADV
taxlaw-6842	597	2	,	,	PUNCT
taxlaw-6842	597	3	some	some	DET
taxlaw-6842	597	4	nonprofit	nonprofit	ADJ
taxlaw-6842	597	5	boards	board	NOUN
taxlaw-6842	597	6	are	be	AUX
taxlaw-6842	597	7	more	more	ADV
taxlaw-6842	597	8	active	active	ADJ
taxlaw-6842	597	9	than	than	ADP
taxlaw-6842	597	10	others	other	NOUN
taxlaw-6842	597	11	.	.	PUNCT
taxlaw-6842	598	1	some	some	PRON
taxlaw-6842	598	2	are	be	AUX
taxlaw-6842	598	3	quite	quite	ADV
taxlaw-6842	598	4	“	"	PUNCT
taxlaw-6842	598	5	hands	hand	NOUN
taxlaw-6842	598	6	on	on	ADV
taxlaw-6842	598	7	”	"	PUNCT
taxlaw-6842	598	8	about	about	ADP
taxlaw-6842	598	9	details	detail	NOUN
taxlaw-6842	598	10	,	,	PUNCT
taxlaw-6842	598	11	while	while	SCONJ
taxlaw-6842	598	12	others	other	NOUN
taxlaw-6842	598	13	are	be	AUX
taxlaw-6842	598	14	very	very	ADV
taxlaw-6842	598	15	deferential	deferential	ADJ
taxlaw-6842	598	16	to	to	ADP
taxlaw-6842	598	17	management	management	NOUN
taxlaw-6842	598	18	.	.	PUNCT
taxlaw-6842	599	1	meeting	meet	VERB
taxlaw-6842	599	2	agendas	agenda	NOUN
taxlaw-6842	599	3	,	,	PUNCT
taxlaw-6842	599	4	the	the	DET
taxlaw-6842	599	5	frequency	frequency	NOUN
taxlaw-6842	599	6	of	of	ADP
taxlaw-6842	599	7	meetings	meeting	NOUN
taxlaw-6842	599	8	,	,	PUNCT
taxlaw-6842	599	9	and	and	CCONJ
taxlaw-6842	599	10	the	the	DET
taxlaw-6842	599	11	time	time	NOUN
taxlaw-6842	599	12	and	and	CCONJ
taxlaw-6842	599	13	effort	effort	NOUN
taxlaw-6842	599	14	invested	invest	VERB
taxlaw-6842	599	15	by	by	ADP
taxlaw-6842	599	16	the	the	DET
taxlaw-6842	599	17	board	board	NOUN
taxlaw-6842	599	18	all	all	PRON
taxlaw-6842	599	19	vary	vary	VERB
taxlaw-6842	599	20	dramatically	dramatically	ADV
taxlaw-6842	599	21	.	.	PUNCT
taxlaw-6842	600	1	second	second	ADJ
taxlaw-6842	600	2	,	,	PUNCT
taxlaw-6842	600	3	within	within	ADP
taxlaw-6842	600	4	each	each	DET
taxlaw-6842	600	5	board	board	NOUN
taxlaw-6842	600	6	,	,	PUNCT
taxlaw-6842	600	7	some	some	DET
taxlaw-6842	600	8	members	member	NOUN
taxlaw-6842	600	9	have	have	VERB
taxlaw-6842	600	10	more	more	ADJ
taxlaw-6842	600	11	influence	influence	NOUN
taxlaw-6842	600	12	than	than	ADP
taxlaw-6842	600	13	others	other	NOUN
taxlaw-6842	600	14	.	.	PUNCT
taxlaw-6842	601	1	for	for	ADP
taxlaw-6842	601	2	example	example	NOUN
taxlaw-6842	601	3	,	,	PUNCT
taxlaw-6842	601	4	some	some	DET
taxlaw-6842	601	5	chairs	chair	NOUN
taxlaw-6842	601	6	have	have	VERB
taxlaw-6842	601	7	effective	effective	ADJ
taxlaw-6842	601	8	control	control	NOUN
taxlaw-6842	601	9	,	,	PUNCT
taxlaw-6842	601	10	while	while	SCONJ
taxlaw-6842	601	11	others	other	NOUN
taxlaw-6842	601	12	are	be	AUX
taxlaw-6842	601	13	“	"	PUNCT
taxlaw-6842	601	14	first	first	ADV
taxlaw-6842	601	15	among	among	ADP
taxlaw-6842	601	16	equals	equal	NOUN
taxlaw-6842	601	17	.	.	PUNCT
taxlaw-6842	601	18	”	"	PUNCT
taxlaw-6842	602	1	likewise	likewise	ADV
taxlaw-6842	602	2	,	,	PUNCT
taxlaw-6842	602	3	some	some	DET
taxlaw-6842	602	4	board	board	NOUN
taxlaw-6842	602	5	members	member	NOUN
taxlaw-6842	602	6	gain	gain	VERB
taxlaw-6842	602	7	extra	extra	ADJ
taxlaw-6842	602	8	clout	clout	NOUN
taxlaw-6842	602	9	through	through	ADP
taxlaw-6842	602	10	especially	especially	ADV
taxlaw-6842	602	11	large	large	ADJ
taxlaw-6842	602	12	donations	donation	NOUN
taxlaw-6842	602	13	,	,	PUNCT
taxlaw-6842	602	14	while	while	SCONJ
taxlaw-6842	602	15	others	other	NOUN
taxlaw-6842	602	16	do	do	VERB
taxlaw-6842	602	17	so	so	ADV
taxlaw-6842	602	18	through	through	ADP
taxlaw-6842	602	19	close	close	ADJ
taxlaw-6842	602	20	personal	personal	ADJ
taxlaw-6842	602	21	ties	tie	NOUN
taxlaw-6842	602	22	with	with	ADP
taxlaw-6842	602	23	managers	manager	NOUN
taxlaw-6842	602	24	and	and	CCONJ
taxlaw-6842	602	25	other	other	ADJ
taxlaw-6842	602	26	board	board	NOUN
taxlaw-6842	602	27	members	member	NOUN
taxlaw-6842	602	28	.	.	PUNCT
taxlaw-6842	603	1	to	to	PART
taxlaw-6842	603	2	sum	sum	VERB
taxlaw-6842	603	3	up	up	ADP
taxlaw-6842	603	4	,	,	PUNCT
taxlaw-6842	603	5	all	all	DET
taxlaw-6842	603	6	board	board	NOUN
taxlaw-6842	603	7	members	member	NOUN
taxlaw-6842	603	8	have	have	VERB
taxlaw-6842	603	9	formal	formal	ADJ
taxlaw-6842	603	10	authority	authority	NOUN
taxlaw-6842	603	11	to	to	PART
taxlaw-6842	603	12	monitor	monitor	VERB
taxlaw-6842	603	13	management	management	NOUN
taxlaw-6842	603	14	,	,	PUNCT
taxlaw-6842	603	15	but	but	CCONJ
taxlaw-6842	603	16	they	they	PRON
taxlaw-6842	603	17	vary	vary	VERB
taxlaw-6842	603	18	in	in	ADP
taxlaw-6842	603	19	their	their	PRON
taxlaw-6842	603	20	motivation	motivation	NOUN
taxlaw-6842	603	21	and	and	CCONJ
taxlaw-6842	603	22	capacity	capacity	NOUN
taxlaw-6842	603	23	to	to	PART
taxlaw-6842	603	24	do	do	VERB
taxlaw-6842	603	25	so	so	ADV
taxlaw-6842	603	26	.	.	PUNCT
taxlaw-6842	604	1	in	in	ADP
taxlaw-6842	604	2	general	general	ADJ
taxlaw-6842	604	3	,	,	PUNCT
taxlaw-6842	604	4	they	they	PRON
taxlaw-6842	604	5	focus	focus	VERB
taxlaw-6842	604	6	on	on	ADP
taxlaw-6842	604	7	what	what	PRON
taxlaw-6842	604	8	they	they	PRON
taxlaw-6842	604	9	can	can	AUX
taxlaw-6842	604	10	easily	easily	ADV
taxlaw-6842	604	11	observe	observe	VERB
taxlaw-6842	604	12	and	and	CCONJ
taxlaw-6842	604	13	understand	understand	VERB
taxlaw-6842	604	14	,	,	PUNCT
taxlaw-6842	604	15	such	such	ADJ
taxlaw-6842	604	16	as	as	ADP
taxlaw-6842	604	17	ceo	ceo	NOUN
taxlaw-6842	604	18	pay	pay	NOUN
taxlaw-6842	604	19	and	and	CCONJ
taxlaw-6842	604	20	conflict	conflict	NOUN
taxlaw-6842	604	21	of	of	ADP
taxlaw-6842	604	22	interest	interest	NOUN
taxlaw-6842	604	23	policies	policy	NOUN
taxlaw-6842	604	24	.	.	PUNCT
taxlaw-6842	605	1	unfortunately	unfortunately	ADV
taxlaw-6842	605	2	,	,	PUNCT
taxlaw-6842	605	3	they	they	PRON
taxlaw-6842	605	4	focus	focus	VERB
taxlaw-6842	605	5	less	less	ADV
taxlaw-6842	605	6	on	on	ADP
taxlaw-6842	605	7	the	the	DET
taxlaw-6842	605	8	impact	impact	NOUN
taxlaw-6842	605	9	and	and	CCONJ
taxlaw-6842	605	10	cost	cost	NOUN
taxlaw-6842	605	11	-	-	PUNCT
taxlaw-6842	605	12	effectiveness	effectiveness	NOUN
taxlaw-6842	605	13	of	of	ADP
taxlaw-6842	605	14	programs	program	NOUN
taxlaw-6842	605	15	.	.	PUNCT
taxlaw-6842	606	1	while	while	SCONJ
taxlaw-6842	606	2	some	some	DET
taxlaw-6842	606	3	board	board	NOUN
taxlaw-6842	606	4	members	member	NOUN
taxlaw-6842	606	5	make	make	VERB
taxlaw-6842	606	6	this	this	DET
taxlaw-6842	606	7	effort	effort	NOUN
taxlaw-6842	606	8	,	,	PUNCT
taxlaw-6842	606	9	others	other	NOUN
taxlaw-6842	606	10	shy	shy	VERB
taxlaw-6842	606	11	away	away	ADV
taxlaw-6842	606	12	from	from	ADP
taxlaw-6842	606	13	difficult	difficult	ADJ
taxlaw-6842	606	14	decisions	decision	NOUN
taxlaw-6842	606	15	and	and	CCONJ
taxlaw-6842	606	16	focus	focus	VERB
taxlaw-6842	606	17	on	on	ADP
taxlaw-6842	606	18	personal	personal	ADJ
taxlaw-6842	606	19	agendas	agenda	NOUN
taxlaw-6842	606	20	.	.	PUNCT
taxlaw-6842	607	1	in	in	ADP
taxlaw-6842	607	2	other	other	ADJ
taxlaw-6842	607	3	words	word	NOUN
taxlaw-6842	607	4	,	,	PUNCT
taxlaw-6842	607	5	some	some	DET
taxlaw-6842	607	6	board	board	NOUN
taxlaw-6842	607	7	members	member	NOUN
taxlaw-6842	607	8	are	be	AUX
taxlaw-6842	607	9	a	a	DET
taxlaw-6842	607	10	solution	solution	NOUN
taxlaw-6842	607	11	to	to	ADP
taxlaw-6842	607	12	agency	agency	NOUN
taxlaw-6842	607	13	costs	cost	NOUN
taxlaw-6842	607	14	,	,	PUNCT
taxlaw-6842	607	15	while	while	SCONJ
taxlaw-6842	607	16	others	other	NOUN
taxlaw-6842	607	17	are	be	AUX
taxlaw-6842	607	18	part	part	NOUN
taxlaw-6842	607	19	of	of	ADP
taxlaw-6842	607	20	the	the	DET
taxlaw-6842	607	21	problem	problem	NOUN
taxlaw-6842	607	22	.	.	PUNCT
taxlaw-6842	608	1	e.	e.	PROPN
taxlaw-6842	608	2	donors	donor	NOUN
taxlaw-6842	608	3	like	like	ADP
taxlaw-6842	608	4	boards	board	NOUN
taxlaw-6842	608	5	of	of	ADP
taxlaw-6842	608	6	directors	director	NOUN
taxlaw-6842	608	7	,	,	PUNCT
taxlaw-6842	608	8	major	major	ADJ
taxlaw-6842	608	9	donors	donor	NOUN
taxlaw-6842	608	10	often	often	ADV
taxlaw-6842	608	11	have	have	VERB
taxlaw-6842	608	12	the	the	DET
taxlaw-6842	608	13	incentive	incentive	NOUN
taxlaw-6842	608	14	and	and	CCONJ
taxlaw-6842	608	15	influence	influence	NOUN
taxlaw-6842	608	16	to	to	PART
taxlaw-6842	608	17	monitor	monitor	VERB
taxlaw-6842	608	18	management	management	NOUN
taxlaw-6842	608	19	.	.	PUNCT
taxlaw-6842	609	1	a	a	DET
taxlaw-6842	609	2	key	key	ADJ
taxlaw-6842	609	3	question	question	NOUN
taxlaw-6842	609	4	is	be	AUX
taxlaw-6842	609	5	whether	whether	SCONJ
taxlaw-6842	609	6	they	they	PRON
taxlaw-6842	609	7	have	have	VERB
taxlaw-6842	609	8	the	the	DET
taxlaw-6842	609	9	right	right	ADJ
taxlaw-6842	609	10	information	information	NOUN
taxlaw-6842	609	11	.	.	PUNCT
taxlaw-6842	610	1	1	1	X
taxlaw-6842	610	2	.	.	X
taxlaw-6842	610	3	incentives	incentive	VERB
taxlaw-6842	610	4	donors	donor	NOUN
taxlaw-6842	610	5	usually	usually	ADV
taxlaw-6842	610	6	give	give	VERB
taxlaw-6842	610	7	money	money	NOUN
taxlaw-6842	610	8	because	because	SCONJ
taxlaw-6842	610	9	they	they	PRON
taxlaw-6842	610	10	are	be	AUX
taxlaw-6842	610	11	committed	commit	VERB
taxlaw-6842	610	12	to	to	ADP
taxlaw-6842	610	13	the	the	DET
taxlaw-6842	610	14	cause,91	cause,91	NOUN
taxlaw-6842	610	15	but	but	CCONJ
taxlaw-6842	610	16	this	this	DET
taxlaw-6842	610	17	commitment	commitment	NOUN
taxlaw-6842	610	18	can	can	AUX
taxlaw-6842	610	19	manifest	manifest	VERB
taxlaw-6842	610	20	itself	itself	PRON
taxlaw-6842	610	21	in	in	ADP
taxlaw-6842	610	22	different	different	ADJ
taxlaw-6842	610	23	ways	way	NOUN
taxlaw-6842	610	24	.	.	PUNCT
taxlaw-6842	611	1	for	for	ADP
taxlaw-6842	611	2	some	some	DET
taxlaw-6842	611	3	donors	donor	NOUN
taxlaw-6842	611	4	,	,	PUNCT
taxlaw-6842	611	5	good	good	ADJ
taxlaw-6842	611	6	intentions	intention	NOUN
taxlaw-6842	611	7	are	be	AUX
taxlaw-6842	611	8	enough	enough	ADJ
taxlaw-6842	611	9	,	,	PUNCT
taxlaw-6842	611	10	and	and	CCONJ
taxlaw-6842	611	11	they	they	PRON
taxlaw-6842	611	12	do	do	AUX
taxlaw-6842	611	13	not	not	PART
taxlaw-6842	611	14	need	need	VERB
taxlaw-6842	611	15	to	to	PART
taxlaw-6842	611	16	verify	verify	VERB
taxlaw-6842	611	17	that	that	SCONJ
taxlaw-6842	611	18	their	their	PRON
taxlaw-6842	611	19	funds	fund	NOUN
taxlaw-6842	611	20	are	be	AUX
taxlaw-6842	611	21	put	put	VERB
taxlaw-6842	611	22	to	to	ADP
taxlaw-6842	611	23	good	good	NOUN
taxlaw-6842	611	24	use.92	use.92	NOUN
taxlaw-6842	611	25	at	at	ADP
taxlaw-6842	611	26	some	some	DET
taxlaw-6842	611	27	level	level	NOUN
taxlaw-6842	611	28	,	,	PUNCT
taxlaw-6842	611	29	they	they	PRON
taxlaw-6842	611	30	may	may	AUX
taxlaw-6842	611	31	even	even	ADV
taxlaw-6842	611	32	prefer	prefer	VERB
taxlaw-6842	611	33	not	not	PART
taxlaw-6842	611	34	to	to	PART
taxlaw-6842	611	35	know	know	VERB
taxlaw-6842	611	36	this	this	DET
taxlaw-6842	611	37	hard	hard	ADJ
taxlaw-6842	611	38	truth	truth	NOUN
taxlaw-6842	611	39	,	,	PUNCT
taxlaw-6842	611	40	which	which	PRON
taxlaw-6842	611	41	would	would	AUX
taxlaw-6842	611	42	erode	erode	VERB
taxlaw-6842	611	43	their	their	PRON
taxlaw-6842	611	44	feelings	feeling	NOUN
taxlaw-6842	611	45	of	of	ADP
taxlaw-6842	611	46	satisfaction.93	satisfaction.93	NOUN
taxlaw-6842	611	47	these	these	DET
taxlaw-6842	611	48	donors	donor	NOUN
taxlaw-6842	611	49	obviously	obviously	ADV
taxlaw-6842	611	50	are	be	AUX
taxlaw-6842	611	51	less	less	ADV
taxlaw-6842	611	52	motivated	motivated	ADJ
taxlaw-6842	611	53	to	to	PART
taxlaw-6842	611	54	police	police	VERB
taxlaw-6842	611	55	managerial	managerial	ADJ
taxlaw-6842	611	56	agency	agency	NOUN
taxlaw-6842	611	57	costs	cost	NOUN
taxlaw-6842	611	58	and	and	CCONJ
taxlaw-6842	611	59	incompetence	incompetence	NOUN
taxlaw-6842	611	60	.	.	PUNCT
taxlaw-6842	612	1	in	in	ADP
taxlaw-6842	612	2	contrast	contrast	NOUN
taxlaw-6842	612	3	,	,	PUNCT
taxlaw-6842	612	4	other	other	ADJ
taxlaw-6842	612	5	donors	donor	NOUN
taxlaw-6842	612	6	are	be	AUX
taxlaw-6842	612	7	very	very	ADV
taxlaw-6842	612	8	focused	focused	ADJ
taxlaw-6842	612	9	on	on	ADP
taxlaw-6842	612	10	impact	impact	NOUN
taxlaw-6842	612	11	.	.	PUNCT
taxlaw-6842	613	1	wanting	want	VERB
taxlaw-6842	613	2	to	to	PART
taxlaw-6842	613	3	get	get	VERB
taxlaw-6842	613	4	the	the	DET
taxlaw-6842	613	5	most	most	ADJ
taxlaw-6842	613	6	for	for	ADP
taxlaw-6842	613	7	their	their	PRON
taxlaw-6842	613	8	money	money	NOUN
taxlaw-6842	613	9	,	,	PUNCT
taxlaw-6842	613	10	they	they	PRON
taxlaw-6842	613	11	look	look	VERB
taxlaw-6842	613	12	for	for	ADP
taxlaw-6842	613	13	evidence	evidence	NOUN
taxlaw-6842	613	14	that	that	SCONJ
taxlaw-6842	613	15	their	their	PRON
taxlaw-6842	613	16	gift	gift	NOUN
taxlaw-6842	613	17	is	be	AUX
taxlaw-6842	613	18	making	make	VERB
taxlaw-6842	613	19	a	a	DET
taxlaw-6842	613	20	difference	difference	NOUN
taxlaw-6842	613	21	.	.	PUNCT
taxlaw-6842	614	1	this	this	DET
taxlaw-6842	614	2	quest	quest	NOUN
taxlaw-6842	614	3	for	for	ADP
taxlaw-6842	614	4	results	result	NOUN
taxlaw-6842	614	5	is	be	AUX
taxlaw-6842	614	6	a	a	DET
taxlaw-6842	614	7	familiar	familiar	ADJ
taxlaw-6842	614	8	philanthropic	philanthropic	NOUN
taxlaw-6842	614	9	trend	trend	NOUN
taxlaw-6842	614	10	,	,	PUNCT
taxlaw-6842	614	11	which	which	PRON
taxlaw-6842	614	12	is	be	AUX
taxlaw-6842	614	13	especially	especially	ADV
taxlaw-6842	614	14	common	common	ADJ
taxlaw-6842	614	15	among	among	ADP
taxlaw-6842	614	16	professionally	professionally	ADV
taxlaw-6842	614	17	managed	manage	VERB
taxlaw-6842	614	18	91	91	NUM
taxlaw-6842	614	19	in	in	ADP
taxlaw-6842	614	20	some	some	DET
taxlaw-6842	614	21	cases	case	NOUN
taxlaw-6842	614	22	,	,	PUNCT
taxlaw-6842	614	23	donors	donor	NOUN
taxlaw-6842	614	24	have	have	VERB
taxlaw-6842	614	25	other	other	ADJ
taxlaw-6842	614	26	motivations	motivation	NOUN
taxlaw-6842	614	27	(	(	PUNCT
taxlaw-6842	614	28	e.g.	e.g.	ADV
taxlaw-6842	614	29	,	,	PUNCT
taxlaw-6842	614	30	a	a	DET
taxlaw-6842	614	31	favor	favor	NOUN
taxlaw-6842	614	32	to	to	ADP
taxlaw-6842	614	33	a	a	DET
taxlaw-6842	614	34	friend	friend	NOUN
taxlaw-6842	614	35	,	,	PUNCT
taxlaw-6842	614	36	a	a	DET
taxlaw-6842	614	37	way	way	NOUN
taxlaw-6842	614	38	to	to	PART
taxlaw-6842	614	39	burnish	burnish	VERB
taxlaw-6842	614	40	their	their	PRON
taxlaw-6842	614	41	image	image	NOUN
taxlaw-6842	614	42	,	,	PUNCT
taxlaw-6842	614	43	etc	etc	X
taxlaw-6842	614	44	.	.	X
taxlaw-6842	614	45	)	)	PUNCT
taxlaw-6842	614	46	.	.	PUNCT
taxlaw-6842	615	1	92	92	NUM
taxlaw-6842	615	2	see	see	VERB
taxlaw-6842	615	3	kumar	kumar	PROPN
taxlaw-6842	615	4	,	,	PUNCT
taxlaw-6842	615	5	supra	supra	PROPN
taxlaw-6842	615	6	note	note	NOUN
taxlaw-6842	615	7	9	9	NUM
taxlaw-6842	615	8	,	,	PUNCT
taxlaw-6842	615	9	at	at	ADP
taxlaw-6842	615	10	3	3	NUM
taxlaw-6842	615	11	-	-	SYM
taxlaw-6842	615	12	4	4	NUM
taxlaw-6842	615	13	(	(	PUNCT
taxlaw-6842	615	14	“	"	PUNCT
taxlaw-6842	615	15	the	the	DET
taxlaw-6842	615	16	global	global	ADJ
taxlaw-6842	615	17	aid	aid	NOUN
taxlaw-6842	615	18	industry	industry	NOUN
taxlaw-6842	615	19	has	have	AUX
taxlaw-6842	615	20	long	long	ADV
taxlaw-6842	615	21	operated	operate	VERB
taxlaw-6842	615	22	with	with	ADP
taxlaw-6842	615	23	an	an	DET
taxlaw-6842	615	24	underlying	underlying	ADJ
taxlaw-6842	615	25	assumption	assumption	NOUN
taxlaw-6842	615	26	that	that	SCONJ
taxlaw-6842	615	27	the	the	DET
taxlaw-6842	615	28	most	most	ADV
taxlaw-6842	615	29	important	important	ADJ
taxlaw-6842	615	30	thing	thing	NOUN
taxlaw-6842	615	31	is	be	AUX
taxlaw-6842	615	32	to	to	PART
taxlaw-6842	615	33	have	have	VERB
taxlaw-6842	615	34	good	good	ADJ
taxlaw-6842	615	35	intentions	intention	NOUN
taxlaw-6842	615	36	.	.	PUNCT
taxlaw-6842	616	1	for	for	ADP
taxlaw-6842	616	2	as	as	ADV
taxlaw-6842	616	3	long	long	ADV
taxlaw-6842	616	4	as	as	SCONJ
taxlaw-6842	616	5	people	people	NOUN
taxlaw-6842	616	6	have	have	AUX
taxlaw-6842	616	7	been	be	AUX
taxlaw-6842	616	8	giving	give	VERB
taxlaw-6842	616	9	money	money	NOUN
taxlaw-6842	616	10	and	and	CCONJ
taxlaw-6842	616	11	help	help	VERB
taxlaw-6842	616	12	to	to	ADP
taxlaw-6842	616	13	strangers	stranger	NOUN
taxlaw-6842	616	14	,	,	PUNCT
taxlaw-6842	616	15	after	after	ADV
taxlaw-6842	616	16	all	all	ADV
taxlaw-6842	616	17	,	,	PUNCT
taxlaw-6842	616	18	they	they	PRON
taxlaw-6842	616	19	have	have	AUX
taxlaw-6842	616	20	felt	felt	AUX
taxlaw-6842	616	21	driven	drive	VERB
taxlaw-6842	616	22	by	by	ADP
taxlaw-6842	616	23	the	the	DET
taxlaw-6842	616	24	intention	intention	NOUN
taxlaw-6842	616	25	to	to	PART
taxlaw-6842	616	26	do	do	AUX
taxlaw-6842	616	27	good	good	NOUN
taxlaw-6842	616	28	and	and	CCONJ
taxlaw-6842	616	29	,	,	PUNCT
taxlaw-6842	616	30	often	often	ADV
taxlaw-6842	616	31	,	,	PUNCT
taxlaw-6842	616	32	to	to	PART
taxlaw-6842	616	33	take	take	VERB
taxlaw-6842	616	34	credit	credit	NOUN
taxlaw-6842	616	35	for	for	ADP
taxlaw-6842	616	36	it	it	PRON
taxlaw-6842	616	37	.	.	PUNCT
taxlaw-6842	616	38	”	"	PUNCT
taxlaw-6842	616	39	)	)	PUNCT
taxlaw-6842	616	40	.	.	PUNCT
taxlaw-6842	617	1	93	93	NUM
taxlaw-6842	618	1	i	i	PRON
taxlaw-6842	618	2	thank	thank	VERB
taxlaw-6842	618	3	louis	louis	PROPN
taxlaw-6842	618	4	kaplow	kaplow	NOUN
taxlaw-6842	618	5	for	for	ADP
taxlaw-6842	618	6	this	this	DET
taxlaw-6842	618	7	point	point	NOUN
taxlaw-6842	618	8	.	.	PUNCT
taxlaw-6842	619	1	[	[	X
taxlaw-6842	619	2	vol	vol	NOUN
taxlaw-6842	619	3	.	.	PROPN
taxlaw-6842	619	4	11.2	11.2	NUM
taxlaw-6842	619	5	columbia	columbia	PROPN
taxlaw-6842	619	6	journal	journal	PROPN
taxlaw-6842	619	7	of	of	ADP
taxlaw-6842	619	8	tax	tax	NOUN
taxlaw-6842	619	9	law	law	NOUN
taxlaw-6842	619	10	102	102	NUM
taxlaw-6842	619	11	foundations	foundation	NOUN
taxlaw-6842	619	12	and	and	CCONJ
taxlaw-6842	619	13	younger	young	ADJ
taxlaw-6842	619	14	donors.94	donors.94	NOUN
taxlaw-6842	619	15	these	these	DET
taxlaw-6842	619	16	donors	donor	NOUN
taxlaw-6842	619	17	are	be	AUX
taxlaw-6842	619	18	motivated	motivate	VERB
taxlaw-6842	619	19	to	to	PART
taxlaw-6842	619	20	serve	serve	VERB
taxlaw-6842	619	21	as	as	ADP
taxlaw-6842	619	22	monitors	monitor	NOUN
taxlaw-6842	619	23	,	,	PUNCT
taxlaw-6842	619	24	at	at	ADP
taxlaw-6842	619	25	least	least	ADJ
taxlaw-6842	619	26	when	when	SCONJ
taxlaw-6842	619	27	they	they	PRON
taxlaw-6842	619	28	give	give	VERB
taxlaw-6842	619	29	major	major	ADJ
taxlaw-6842	619	30	gifts.95	gifts.95	NOUN
taxlaw-6842	619	31	the	the	DET
taxlaw-6842	619	32	literature	literature	NOUN
taxlaw-6842	619	33	has	have	AUX
taxlaw-6842	619	34	not	not	PART
taxlaw-6842	619	35	focused	focus	VERB
taxlaw-6842	619	36	sufficiently	sufficiently	ADV
taxlaw-6842	619	37	on	on	ADP
taxlaw-6842	619	38	the	the	DET
taxlaw-6842	619	39	motives	motive	NOUN
taxlaw-6842	619	40	of	of	ADP
taxlaw-6842	619	41	these	these	DET
taxlaw-6842	619	42	donors	donor	NOUN
taxlaw-6842	619	43	,	,	PUNCT
taxlaw-6842	619	44	assuming	assume	VERB
taxlaw-6842	619	45	instead	instead	ADV
taxlaw-6842	619	46	that	that	SCONJ
taxlaw-6842	619	47	stakeholders	stakeholder	NOUN
taxlaw-6842	619	48	who	who	PRON
taxlaw-6842	619	49	can	can	AUX
taxlaw-6842	619	50	not	not	PART
taxlaw-6842	619	51	share	share	VERB
taxlaw-6842	619	52	in	in	ADP
taxlaw-6842	619	53	surpluses	surplus	NOUN
taxlaw-6842	619	54	do	do	AUX
taxlaw-6842	619	55	not	not	PART
taxlaw-6842	619	56	press	press	VERB
taxlaw-6842	619	57	for	for	ADP
taxlaw-6842	619	58	efficiency.96	efficiency.96	NOUN
taxlaw-6842	619	59	yet	yet	ADV
taxlaw-6842	619	60	donors	donor	NOUN
taxlaw-6842	619	61	still	still	ADV
taxlaw-6842	619	62	benefit	benefit	VERB
taxlaw-6842	619	63	from	from	ADP
taxlaw-6842	619	64	efficiency	efficiency	NOUN
taxlaw-6842	619	65	in	in	ADP
taxlaw-6842	619	66	two	two	NUM
taxlaw-6842	619	67	ways	way	NOUN
taxlaw-6842	619	68	.	.	PUNCT
taxlaw-6842	620	1	first	first	ADV
taxlaw-6842	620	2	,	,	PUNCT
taxlaw-6842	620	3	their	their	PRON
taxlaw-6842	620	4	gift	gift	NOUN
taxlaw-6842	620	5	has	have	VERB
taxlaw-6842	620	6	greater	great	ADJ
taxlaw-6842	620	7	impact	impact	NOUN
taxlaw-6842	620	8	,	,	PUNCT
taxlaw-6842	620	9	and	and	CCONJ
taxlaw-6842	620	10	thus	thus	ADV
taxlaw-6842	620	11	is	be	AUX
taxlaw-6842	620	12	more	more	ADV
taxlaw-6842	620	13	satisfying	satisfying	ADJ
taxlaw-6842	620	14	.	.	PUNCT
taxlaw-6842	621	1	second	second	ADJ
taxlaw-6842	621	2	,	,	PUNCT
taxlaw-6842	621	3	instead	instead	ADV
taxlaw-6842	621	4	of	of	ADP
taxlaw-6842	621	5	giving	give	VERB
taxlaw-6842	621	6	a	a	DET
taxlaw-6842	621	7	fixed	fix	VERB
taxlaw-6842	621	8	amount	amount	NOUN
taxlaw-6842	621	9	,	,	PUNCT
taxlaw-6842	621	10	some	some	DET
taxlaw-6842	621	11	donors	donor	NOUN
taxlaw-6842	621	12	fund	fund	VERB
taxlaw-6842	621	13	a	a	DET
taxlaw-6842	621	14	specific	specific	ADJ
taxlaw-6842	621	15	need	need	NOUN
taxlaw-6842	621	16	,	,	PUNCT
taxlaw-6842	621	17	and	and	CCONJ
taxlaw-6842	621	18	thus	thus	ADV
taxlaw-6842	621	19	can	can	AUX
taxlaw-6842	621	20	give	give	VERB
taxlaw-6842	621	21	less	less	ADJ
taxlaw-6842	621	22	when	when	SCONJ
taxlaw-6842	621	23	a	a	DET
taxlaw-6842	621	24	nonprofit	nonprofit	ADJ
taxlaw-6842	621	25	addresses	address	NOUN
taxlaw-6842	621	26	it	it	PRON
taxlaw-6842	621	27	at	at	ADP
taxlaw-6842	621	28	a	a	DET
taxlaw-6842	621	29	lower	low	ADJ
taxlaw-6842	621	30	cost	cost	NOUN
taxlaw-6842	621	31	;	;	PUNCT
taxlaw-6842	621	32	this	this	DET
taxlaw-6842	621	33	savings	saving	NOUN
taxlaw-6842	621	34	is	be	AUX
taxlaw-6842	621	35	the	the	DET
taxlaw-6842	621	36	functional	functional	ADJ
taxlaw-6842	621	37	equivalent	equivalent	NOUN
taxlaw-6842	621	38	of	of	ADP
taxlaw-6842	621	39	a	a	DET
taxlaw-6842	621	40	distribution.97	distribution.97	NOUN
taxlaw-6842	621	41	despite	despite	SCONJ
taxlaw-6842	621	42	these	these	DET
taxlaw-6842	621	43	reasons	reason	NOUN
taxlaw-6842	621	44	to	to	PART
taxlaw-6842	621	45	press	press	VERB
taxlaw-6842	621	46	for	for	ADP
taxlaw-6842	621	47	efficiency	efficiency	NOUN
taxlaw-6842	621	48	,	,	PUNCT
taxlaw-6842	621	49	donors	donor	NOUN
taxlaw-6842	621	50	do	do	AUX
taxlaw-6842	621	51	not	not	PART
taxlaw-6842	621	52	always	always	ADV
taxlaw-6842	621	53	do	do	VERB
taxlaw-6842	621	54	so	so	ADV
taxlaw-6842	621	55	—	—	PUNCT
taxlaw-6842	621	56	and	and	CCONJ
taxlaw-6842	621	57	,	,	PUNCT
taxlaw-6842	621	58	indeed	indeed	ADV
taxlaw-6842	621	59	,	,	PUNCT
taxlaw-6842	621	60	are	be	AUX
taxlaw-6842	621	61	sometimes	sometimes	ADV
taxlaw-6842	621	62	a	a	DET
taxlaw-6842	621	63	source	source	NOUN
taxlaw-6842	621	64	of	of	ADP
taxlaw-6842	621	65	inefficiency	inefficiency	NOUN
taxlaw-6842	621	66	—	—	PUNCT
taxlaw-6842	621	67	for	for	ADP
taxlaw-6842	621	68	a	a	DET
taxlaw-6842	621	69	range	range	NOUN
taxlaw-6842	621	70	of	of	ADP
taxlaw-6842	621	71	reasons	reason	NOUN
taxlaw-6842	621	72	.	.	PUNCT
taxlaw-6842	622	1	first	first	ADV
taxlaw-6842	622	2	,	,	PUNCT
taxlaw-6842	622	3	their	their	PRON
taxlaw-6842	622	4	support	support	NOUN
taxlaw-6842	622	5	comes	come	VERB
taxlaw-6842	622	6	at	at	ADP
taxlaw-6842	622	7	a	a	DET
taxlaw-6842	622	8	cost	cost	NOUN
taxlaw-6842	622	9	.	.	PUNCT
taxlaw-6842	623	1	nonprofits	nonprofit	NOUN
taxlaw-6842	623	2	must	must	AUX
taxlaw-6842	623	3	invest	invest	VERB
taxlaw-6842	623	4	in	in	ADP
taxlaw-6842	623	5	fundraising	fundraising	NOUN
taxlaw-6842	623	6	,	,	PUNCT
taxlaw-6842	623	7	just	just	ADV
taxlaw-6842	623	8	as	as	SCONJ
taxlaw-6842	623	9	for	for	ADP
taxlaw-6842	623	10	-	-	PUNCT
taxlaw-6842	623	11	profit	profit	NOUN
taxlaw-6842	623	12	firms	firm	NOUN
taxlaw-6842	623	13	spend	spend	VERB
taxlaw-6842	623	14	on	on	ADP
taxlaw-6842	623	15	marketing	marketing	NOUN
taxlaw-6842	623	16	.	.	PUNCT
taxlaw-6842	624	1	although	although	SCONJ
taxlaw-6842	624	2	these	these	DET
taxlaw-6842	624	3	expenditures	expenditure	NOUN
taxlaw-6842	624	4	are	be	AUX
taxlaw-6842	624	5	necessary	necessary	ADJ
taxlaw-6842	624	6	,	,	PUNCT
taxlaw-6842	624	7	diverting	divert	VERB
taxlaw-6842	624	8	resources	resource	NOUN
taxlaw-6842	624	9	from	from	ADP
taxlaw-6842	624	10	the	the	DET
taxlaw-6842	624	11	mission	mission	NOUN
taxlaw-6842	624	12	is	be	AUX
taxlaw-6842	624	13	never	never	ADV
taxlaw-6842	624	14	wholly	wholly	ADV
taxlaw-6842	624	15	satisfying	satisfying	ADJ
taxlaw-6842	624	16	.	.	PUNCT
taxlaw-6842	625	1	second	second	ADJ
taxlaw-6842	625	2	,	,	PUNCT
taxlaw-6842	625	3	in	in	ADP
taxlaw-6842	625	4	deciding	decide	VERB
taxlaw-6842	625	5	what	what	PRON
taxlaw-6842	625	6	to	to	PART
taxlaw-6842	625	7	support	support	VERB
taxlaw-6842	625	8	and	and	CCONJ
taxlaw-6842	625	9	how	how	SCONJ
taxlaw-6842	625	10	to	to	PART
taxlaw-6842	625	11	use	use	VERB
taxlaw-6842	625	12	their	their	PRON
taxlaw-6842	625	13	influence	influence	NOUN
taxlaw-6842	625	14	,	,	PUNCT
taxlaw-6842	625	15	some	some	DET
taxlaw-6842	625	16	donors	donor	NOUN
taxlaw-6842	625	17	are	be	AUX
taxlaw-6842	625	18	swayed	sway	VERB
taxlaw-6842	625	19	by	by	ADP
taxlaw-6842	625	20	personal	personal	ADJ
taxlaw-6842	625	21	relationships	relationship	NOUN
taxlaw-6842	625	22	.	.	PUNCT
taxlaw-6842	626	1	like	like	ADP
taxlaw-6842	626	2	board	board	NOUN
taxlaw-6842	626	3	members	member	NOUN
taxlaw-6842	626	4	,	,	PUNCT
taxlaw-6842	626	5	they	they	PRON
taxlaw-6842	626	6	might	might	AUX
taxlaw-6842	626	7	befriend	befriend	VERB
taxlaw-6842	626	8	(	(	PUNCT
taxlaw-6842	626	9	or	or	CCONJ
taxlaw-6842	626	10	dislike	dislike	VERB
taxlaw-6842	626	11	)	)	PUNCT
taxlaw-6842	626	12	specific	specific	ADJ
taxlaw-6842	626	13	managers	manager	NOUN
taxlaw-6842	626	14	,	,	PUNCT
taxlaw-6842	626	15	and	and	CCONJ
taxlaw-6842	626	16	defend	defend	VERB
taxlaw-6842	626	17	(	(	PUNCT
taxlaw-6842	626	18	or	or	CCONJ
taxlaw-6842	626	19	undercut	undercut	ADJ
taxlaw-6842	626	20	)	)	PUNCT
taxlaw-6842	626	21	them	they	PRON
taxlaw-6842	626	22	and	and	CCONJ
taxlaw-6842	626	23	their	their	PRON
taxlaw-6842	626	24	programs	program	NOUN
taxlaw-6842	626	25	for	for	ADP
taxlaw-6842	626	26	non	non	ADJ
taxlaw-6842	626	27	-	-	ADJ
taxlaw-6842	626	28	merits	merit	NOUN
taxlaw-6842	626	29	-	-	PUNCT
taxlaw-6842	626	30	based	base	VERB
taxlaw-6842	626	31	reasons	reason	NOUN
taxlaw-6842	626	32	.	.	PUNCT
taxlaw-6842	627	1	third	third	ADJ
taxlaw-6842	627	2	,	,	PUNCT
taxlaw-6842	627	3	even	even	ADV
taxlaw-6842	627	4	when	when	SCONJ
taxlaw-6842	627	5	donors	donor	NOUN
taxlaw-6842	627	6	focus	focus	VERB
taxlaw-6842	627	7	on	on	ADP
taxlaw-6842	627	8	the	the	DET
taxlaw-6842	627	9	merits	merit	NOUN
taxlaw-6842	627	10	,	,	PUNCT
taxlaw-6842	627	11	they	they	PRON
taxlaw-6842	627	12	sometimes	sometimes	ADV
taxlaw-6842	627	13	champion	champion	VERB
taxlaw-6842	627	14	the	the	DET
taxlaw-6842	627	15	wrong	wrong	ADJ
taxlaw-6842	627	16	cause	cause	NOUN
taxlaw-6842	627	17	(	(	PUNCT
taxlaw-6842	627	18	just	just	ADV
taxlaw-6842	627	19	as	as	SCONJ
taxlaw-6842	627	20	managers	manager	NOUN
taxlaw-6842	627	21	sometimes	sometimes	ADV
taxlaw-6842	627	22	do	do	VERB
taxlaw-6842	627	23	)	)	PUNCT
taxlaw-6842	627	24	.	.	PUNCT
taxlaw-6842	628	1	for	for	ADP
taxlaw-6842	628	2	some	some	PRON
taxlaw-6842	628	3	,	,	PUNCT
taxlaw-6842	628	4	good	good	ADJ
taxlaw-6842	628	5	intentions	intention	NOUN
taxlaw-6842	628	6	are	be	AUX
taxlaw-6842	628	7	enough	enough	ADJ
taxlaw-6842	628	8	,	,	PUNCT
taxlaw-6842	628	9	as	as	SCONJ
taxlaw-6842	628	10	noted	note	VERB
taxlaw-6842	628	11	above	above	ADV
taxlaw-6842	628	12	.	.	PUNCT
taxlaw-6842	629	1	for	for	ADP
taxlaw-6842	629	2	others	other	NOUN
taxlaw-6842	629	3	,	,	PUNCT
taxlaw-6842	629	4	the	the	DET
taxlaw-6842	629	5	results	result	NOUN
taxlaw-6842	629	6	matter	matter	VERB
taxlaw-6842	629	7	,	,	PUNCT
taxlaw-6842	629	8	but	but	CCONJ
taxlaw-6842	629	9	these	these	DET
taxlaw-6842	629	10	donors	donor	NOUN
taxlaw-6842	629	11	do	do	AUX
taxlaw-6842	629	12	not	not	PART
taxlaw-6842	629	13	take	take	VERB
taxlaw-6842	629	14	the	the	DET
taxlaw-6842	629	15	time	time	NOUN
taxlaw-6842	629	16	to	to	PART
taxlaw-6842	629	17	make	make	VERB
taxlaw-6842	629	18	fully	fully	ADV
taxlaw-6842	629	19	informed	informed	ADJ
taxlaw-6842	629	20	judgments	judgment	NOUN
taxlaw-6842	629	21	,	,	PUNCT
taxlaw-6842	629	22	especially	especially	ADV
taxlaw-6842	629	23	in	in	ADP
taxlaw-6842	629	24	making	make	VERB
taxlaw-6842	629	25	modest	modest	ADJ
taxlaw-6842	629	26	contributions.98	contributions.98	NOUN
taxlaw-6842	629	27	in	in	ADP
taxlaw-6842	629	28	addition	addition	NOUN
taxlaw-6842	629	29	,	,	PUNCT
taxlaw-6842	629	30	some	some	DET
taxlaw-6842	629	31	donors	donor	NOUN
taxlaw-6842	629	32	have	have	VERB
taxlaw-6842	629	33	idiosyncratic	idiosyncratic	ADJ
taxlaw-6842	629	34	preferences	preference	NOUN
taxlaw-6842	629	35	,	,	PUNCT
taxlaw-6842	629	36	and	and	CCONJ
taxlaw-6842	629	37	fund	fund	NOUN
taxlaw-6842	629	38	causes	cause	VERB
taxlaw-6842	629	39	that	that	SCONJ
taxlaw-6842	629	40	others	other	NOUN
taxlaw-6842	629	41	find	find	VERB
taxlaw-6842	629	42	unappealing	unappealing	ADJ
taxlaw-6842	629	43	or	or	CCONJ
taxlaw-6842	629	44	even	even	ADV
taxlaw-6842	629	45	offensive	offensive	ADJ
taxlaw-6842	629	46	.	.	PUNCT
taxlaw-6842	630	1	after	after	ADV
taxlaw-6842	630	2	all	all	ADV
taxlaw-6842	630	3	,	,	PUNCT
taxlaw-6842	630	4	a	a	DET
taxlaw-6842	630	5	key	key	ADJ
taxlaw-6842	630	6	purpose	purpose	NOUN
taxlaw-6842	630	7	of	of	ADP
taxlaw-6842	630	8	nonprofits	nonprofit	NOUN
taxlaw-6842	630	9	,	,	PUNCT
taxlaw-6842	630	10	emphasized	emphasize	VERB
taxlaw-6842	630	11	above	above	ADV
taxlaw-6842	630	12	,	,	PUNCT
taxlaw-6842	630	13	is	be	AUX
taxlaw-6842	630	14	to	to	PART
taxlaw-6842	630	15	experiment	experiment	VERB
taxlaw-6842	630	16	with	with	ADP
taxlaw-6842	630	17	new	new	ADJ
taxlaw-6842	630	18	ideas	idea	NOUN
taxlaw-6842	630	19	,	,	PUNCT
taxlaw-6842	630	20	which	which	PRON
taxlaw-6842	630	21	may	may	AUX
taxlaw-6842	630	22	well	well	ADV
taxlaw-6842	630	23	be	be	AUX
taxlaw-6842	630	24	controversial	controversial	ADJ
taxlaw-6842	630	25	.	.	PUNCT
taxlaw-6842	631	1	some	some	DET
taxlaw-6842	631	2	ideas	idea	NOUN
taxlaw-6842	631	3	prove	prove	VERB
taxlaw-6842	631	4	themselves	themselves	PRON
taxlaw-6842	631	5	over	over	ADP
taxlaw-6842	631	6	time	time	NOUN
taxlaw-6842	631	7	,	,	PUNCT
taxlaw-6842	631	8	while	while	SCONJ
taxlaw-6842	631	9	others	other	NOUN
taxlaw-6842	631	10	do	do	VERB
taxlaw-6842	631	11	not	not	PART
taxlaw-6842	631	12	.	.	PUNCT
taxlaw-6842	632	1	fourth	fourth	ADJ
taxlaw-6842	632	2	,	,	PUNCT
taxlaw-6842	632	3	even	even	ADV
taxlaw-6842	632	4	when	when	SCONJ
taxlaw-6842	632	5	donors	donor	NOUN
taxlaw-6842	632	6	support	support	VERB
taxlaw-6842	632	7	worthwhile	worthwhile	ADJ
taxlaw-6842	632	8	causes	cause	NOUN
taxlaw-6842	632	9	,	,	PUNCT
taxlaw-6842	632	10	they	they	PRON
taxlaw-6842	632	11	sometimes	sometimes	ADV
taxlaw-6842	632	12	choose	choose	VERB
taxlaw-6842	632	13	the	the	DET
taxlaw-6842	632	14	wrong	wrong	ADJ
taxlaw-6842	632	15	strategies	strategy	NOUN
taxlaw-6842	632	16	and	and	CCONJ
taxlaw-6842	632	17	programs	program	NOUN
taxlaw-6842	632	18	.	.	PUNCT
taxlaw-6842	633	1	after	after	ADV
taxlaw-6842	633	2	all	all	ADV
taxlaw-6842	633	3	,	,	PUNCT
taxlaw-6842	633	4	donors	donor	NOUN
taxlaw-6842	633	5	often	often	ADV
taxlaw-6842	633	6	lack	lack	VERB
taxlaw-6842	633	7	expertise	expertise	NOUN
taxlaw-6842	633	8	about	about	ADP
taxlaw-6842	633	9	the	the	DET
taxlaw-6842	633	10	mission.99	mission.99	NOUN
taxlaw-6842	633	11	they	they	PRON
taxlaw-6842	633	12	sometimes	sometimes	ADV
taxlaw-6842	633	13	receive	receive	VERB
taxlaw-6842	633	14	helpful	helpful	ADJ
taxlaw-6842	633	15	guidance	guidance	NOUN
taxlaw-6842	633	16	from	from	ADP
taxlaw-6842	633	17	philanthropic	philanthropic	NOUN
taxlaw-6842	633	18	advisors	advisor	NOUN
taxlaw-6842	633	19	or	or	CCONJ
taxlaw-6842	633	20	other	other	ADJ
taxlaw-6842	633	21	experts	expert	NOUN
taxlaw-6842	633	22	.	.	PUNCT
taxlaw-6842	634	1	nonprofit	nonprofit	ADJ
taxlaw-6842	634	2	managers	manager	NOUN
taxlaw-6842	634	3	can	can	AUX
taxlaw-6842	634	4	also	also	ADV
taxlaw-6842	634	5	be	be	AUX
taxlaw-6842	634	6	a	a	DET
taxlaw-6842	634	7	valuable	valuable	ADJ
taxlaw-6842	634	8	resource	resource	NOUN
taxlaw-6842	634	9	,	,	PUNCT
taxlaw-6842	634	10	at	at	ADP
taxlaw-6842	634	11	least	least	ADJ
taxlaw-6842	634	12	if	if	SCONJ
taxlaw-6842	634	13	donors	donor	NOUN
taxlaw-6842	634	14	trust	trust	VERB
taxlaw-6842	634	15	them	they	PRON
taxlaw-6842	634	16	.	.	PUNCT
taxlaw-6842	635	1	but	but	CCONJ
taxlaw-6842	635	2	managers	manager	NOUN
taxlaw-6842	635	3	are	be	AUX
taxlaw-6842	635	4	not	not	PART
taxlaw-6842	635	5	94	94	NUM
taxlaw-6842	635	6	see	see	NOUN
taxlaw-6842	635	7	gugerty	gugerty	NOUN
taxlaw-6842	635	8	&	&	CCONJ
taxlaw-6842	635	9	karlan	karlan	PROPN
taxlaw-6842	635	10	,	,	PUNCT
taxlaw-6842	635	11	supra	supra	PROPN
taxlaw-6842	635	12	note	note	PROPN
taxlaw-6842	635	13	8	8	NUM
taxlaw-6842	635	14	,	,	PUNCT
taxlaw-6842	635	15	at	at	ADP
taxlaw-6842	635	16	8	8	NUM
taxlaw-6842	635	17	(	(	PUNCT
taxlaw-6842	635	18	“	"	PUNCT
taxlaw-6842	635	19	[	[	PUNCT
taxlaw-6842	635	20	p]hilanthropic	p]hilanthropic	NOUN
taxlaw-6842	635	21	culture	culture	NOUN
taxlaw-6842	635	22	has	have	AUX
taxlaw-6842	635	23	changed	change	VERB
taxlaw-6842	635	24	...	...	PUNCT
taxlaw-6842	635	25	young	young	ADJ
taxlaw-6842	635	26	and	and	CCONJ
taxlaw-6842	635	27	wealthy	wealthy	ADJ
taxlaw-6842	635	28	philanthropists	philanthropist	NOUN
taxlaw-6842	635	29	are	be	AUX
taxlaw-6842	635	30	different	different	ADJ
taxlaw-6842	635	31	from	from	ADP
taxlaw-6842	635	32	their	their	PRON
taxlaw-6842	635	33	parents	parent	NOUN
taxlaw-6842	635	34	and	and	CCONJ
taxlaw-6842	635	35	grandparents	grandparent	NOUN
taxlaw-6842	635	36	;	;	PUNCT
taxlaw-6842	635	37	they	they	PRON
taxlaw-6842	635	38	want	want	VERB
taxlaw-6842	635	39	to	to	PART
taxlaw-6842	635	40	make	make	VERB
taxlaw-6842	635	41	sure	sure	ADJ
taxlaw-6842	635	42	their	their	PRON
taxlaw-6842	635	43	dollars	dollar	NOUN
taxlaw-6842	635	44	are	be	AUX
taxlaw-6842	635	45	having	have	VERB
taxlaw-6842	635	46	a	a	DET
taxlaw-6842	635	47	measurable	measurable	ADJ
taxlaw-6842	635	48	impact	impact	NOUN
taxlaw-6842	635	49	.	.	PUNCT
taxlaw-6842	635	50	”	"	PUNCT
taxlaw-6842	635	51	)	)	PUNCT
taxlaw-6842	635	52	;	;	PUNCT
taxlaw-6842	635	53	kumar	kumar	PROPN
taxlaw-6842	635	54	,	,	PUNCT
taxlaw-6842	635	55	supra	supra	PROPN
taxlaw-6842	635	56	note	note	NOUN
taxlaw-6842	635	57	9	9	NUM
taxlaw-6842	635	58	,	,	PUNCT
taxlaw-6842	635	59	at	at	ADP
taxlaw-6842	635	60	4	4	NUM
taxlaw-6842	635	61	(	(	PUNCT
taxlaw-6842	635	62	“	"	PUNCT
taxlaw-6842	635	63	in	in	ADP
taxlaw-6842	635	64	the	the	DET
taxlaw-6842	635	65	new	new	ADJ
taxlaw-6842	635	66	aid	aid	NOUN
taxlaw-6842	635	67	industry	industry	NOUN
taxlaw-6842	635	68	,	,	PUNCT
taxlaw-6842	635	69	giving	give	VERB
taxlaw-6842	635	70	is	be	AUX
taxlaw-6842	635	71	increasingly	increasingly	ADV
taxlaw-6842	635	72	being	be	AUX
taxlaw-6842	635	73	evaluated	evaluate	VERB
taxlaw-6842	635	74	not	not	PART
taxlaw-6842	635	75	by	by	ADP
taxlaw-6842	635	76	the	the	DET
taxlaw-6842	635	77	goodness	goodness	NOUN
taxlaw-6842	635	78	of	of	ADP
taxlaw-6842	635	79	the	the	DET
taxlaw-6842	635	80	intentions	intention	NOUN
taxlaw-6842	635	81	or	or	CCONJ
taxlaw-6842	635	82	the	the	DET
taxlaw-6842	635	83	amount	amount	NOUN
taxlaw-6842	635	84	of	of	ADP
taxlaw-6842	635	85	money	money	NOUN
taxlaw-6842	635	86	given	give	VERB
taxlaw-6842	635	87	but	but	CCONJ
taxlaw-6842	635	88	rather	rather	ADV
taxlaw-6842	635	89	by	by	ADP
taxlaw-6842	635	90	results	result	NOUN
taxlaw-6842	635	91	.	.	PUNCT
taxlaw-6842	635	92	”	"	PUNCT
taxlaw-6842	635	93	)	)	PUNCT
taxlaw-6842	635	94	.	.	PUNCT
taxlaw-6842	636	1	95	95	NUM
taxlaw-6842	636	2	triantis	triantis	PROPN
taxlaw-6842	636	3	,	,	PUNCT
taxlaw-6842	636	4	supra	supra	PROPN
taxlaw-6842	636	5	note	note	PROPN
taxlaw-6842	636	6	11	11	NUM
taxlaw-6842	636	7	,	,	PUNCT
taxlaw-6842	636	8	at	at	ADP
taxlaw-6842	636	9	1148	1148	NUM
taxlaw-6842	636	10	(	(	PUNCT
taxlaw-6842	636	11	“	"	PUNCT
taxlaw-6842	636	12	donors	donor	NOUN
taxlaw-6842	636	13	with	with	ADP
taxlaw-6842	636	14	small	small	ADJ
taxlaw-6842	636	15	stakes	stake	NOUN
taxlaw-6842	636	16	are	be	AUX
taxlaw-6842	636	17	likely	likely	ADJ
taxlaw-6842	636	18	to	to	PART
taxlaw-6842	636	19	exhibit	exhibit	VERB
taxlaw-6842	636	20	the	the	DET
taxlaw-6842	636	21	same	same	ADJ
taxlaw-6842	636	22	passivity	passivity	NOUN
taxlaw-6842	636	23	as	as	ADP
taxlaw-6842	636	24	their	their	PRON
taxlaw-6842	636	25	counterparts	counterpart	NOUN
taxlaw-6842	636	26	in	in	ADP
taxlaw-6842	636	27	commercial	commercial	ADJ
taxlaw-6842	636	28	corporations	corporation	NOUN
taxlaw-6842	636	29	”	"	PUNCT
taxlaw-6842	636	30	)	)	PUNCT
taxlaw-6842	636	31	.	.	PUNCT
taxlaw-6842	637	1	96	96	NUM
taxlaw-6842	637	2	hansmann	hansmann	NOUN
taxlaw-6842	637	3	,	,	PUNCT
taxlaw-6842	637	4	nonprofit	nonprofit	ADJ
taxlaw-6842	637	5	enterprise	enterprise	NOUN
taxlaw-6842	637	6	,	,	PUNCT
taxlaw-6842	637	7	supra	supra	PROPN
taxlaw-6842	637	8	note	note	NOUN
taxlaw-6842	637	9	7	7	NUM
taxlaw-6842	637	10	,	,	PUNCT
taxlaw-6842	637	11	at	at	ADP
taxlaw-6842	637	12	878	878	NUM
taxlaw-6842	637	13	.	.	PUNCT
taxlaw-6842	637	14	97	97	NUM
taxlaw-6842	637	15	to	to	PART
taxlaw-6842	637	16	illustrate	illustrate	VERB
taxlaw-6842	637	17	these	these	DET
taxlaw-6842	637	18	two	two	NUM
taxlaw-6842	637	19	(	(	PUNCT
taxlaw-6842	637	20	related	related	ADJ
taxlaw-6842	637	21	)	)	PUNCT
taxlaw-6842	637	22	donor	donor	NOUN
taxlaw-6842	637	23	motivations	motivation	NOUN
taxlaw-6842	637	24	,	,	PUNCT
taxlaw-6842	637	25	consider	consider	VERB
taxlaw-6842	637	26	two	two	NUM
taxlaw-6842	637	27	donors	donor	NOUN
taxlaw-6842	637	28	who	who	PRON
taxlaw-6842	637	29	support	support	VERB
taxlaw-6842	637	30	financial	financial	ADJ
taxlaw-6842	637	31	aid	aid	NOUN
taxlaw-6842	637	32	at	at	ADP
taxlaw-6842	637	33	a	a	DET
taxlaw-6842	637	34	school	school	NOUN
taxlaw-6842	637	35	.	.	PUNCT
taxlaw-6842	638	1	anne	anne	PROPN
taxlaw-6842	638	2	gives	give	VERB
taxlaw-6842	638	3	$	$	SYM
taxlaw-6842	638	4	50,000	50,000	NUM
taxlaw-6842	638	5	,	,	PUNCT
taxlaw-6842	638	6	regardless	regardless	ADV
taxlaw-6842	638	7	of	of	ADP
taxlaw-6842	638	8	what	what	PRON
taxlaw-6842	638	9	the	the	DET
taxlaw-6842	638	10	tuition	tuition	NOUN
taxlaw-6842	638	11	is	be	AUX
taxlaw-6842	638	12	.	.	PUNCT
taxlaw-6842	639	1	if	if	SCONJ
taxlaw-6842	639	2	anne	anne	PROPN
taxlaw-6842	639	3	pushes	push	VERB
taxlaw-6842	639	4	the	the	DET
taxlaw-6842	639	5	school	school	NOUN
taxlaw-6842	639	6	to	to	PART
taxlaw-6842	639	7	run	run	VERB
taxlaw-6842	639	8	more	more	ADV
taxlaw-6842	639	9	efficiently	efficiently	ADV
taxlaw-6842	639	10	,	,	PUNCT
taxlaw-6842	639	11	she	she	PRON
taxlaw-6842	639	12	does	do	AUX
taxlaw-6842	639	13	not	not	PART
taxlaw-6842	639	14	save	save	VERB
taxlaw-6842	639	15	money	money	NOUN
taxlaw-6842	639	16	,	,	PUNCT
taxlaw-6842	639	17	but	but	CCONJ
taxlaw-6842	639	18	her	her	PRON
taxlaw-6842	639	19	gift	gift	NOUN
taxlaw-6842	639	20	helps	help	VERB
taxlaw-6842	639	21	more	more	ADJ
taxlaw-6842	639	22	students	student	NOUN
taxlaw-6842	639	23	and	and	CCONJ
taxlaw-6842	639	24	thus	thus	ADV
taxlaw-6842	639	25	is	be	AUX
taxlaw-6842	639	26	more	more	ADV
taxlaw-6842	639	27	satisfying	satisfying	ADJ
taxlaw-6842	639	28	.	.	PUNCT
taxlaw-6842	640	1	in	in	ADP
taxlaw-6842	640	2	contrast	contrast	NOUN
taxlaw-6842	640	3	,	,	PUNCT
taxlaw-6842	640	4	betty	betty	PROPN
taxlaw-6842	640	5	commits	commit	VERB
taxlaw-6842	640	6	to	to	PART
taxlaw-6842	640	7	pay	pay	VERB
taxlaw-6842	640	8	the	the	DET
taxlaw-6842	640	9	tuition	tuition	NOUN
taxlaw-6842	640	10	of	of	ADP
taxlaw-6842	640	11	one	one	NUM
taxlaw-6842	640	12	student	student	NOUN
taxlaw-6842	640	13	.	.	PUNCT
taxlaw-6842	641	1	if	if	SCONJ
taxlaw-6842	641	2	efficiencies	efficiency	NOUN
taxlaw-6842	641	3	reduce	reduce	VERB
taxlaw-6842	641	4	tuition	tuition	NOUN
taxlaw-6842	641	5	from	from	ADP
taxlaw-6842	641	6	$	$	SYM
taxlaw-6842	641	7	40,000	40,000	NUM
taxlaw-6842	641	8	to	to	PART
taxlaw-6842	641	9	$	$	SYM
taxlaw-6842	641	10	35,000	35,000	NUM
taxlaw-6842	641	11	,	,	PUNCT
taxlaw-6842	641	12	betty	betty	PROPN
taxlaw-6842	641	13	saves	save	VERB
taxlaw-6842	641	14	$	$	SYM
taxlaw-6842	641	15	5,000	5,000	NUM
taxlaw-6842	641	16	.	.	PUNCT
taxlaw-6842	642	1	98	98	NUM
taxlaw-6842	642	2	hope	hope	NOUN
taxlaw-6842	642	3	consulting	consulting	NOUN
taxlaw-6842	642	4	,	,	PUNCT
taxlaw-6842	642	5	money	money	NOUN
taxlaw-6842	642	6	for	for	ADP
taxlaw-6842	642	7	good	good	ADJ
taxlaw-6842	642	8	27	27	NUM
taxlaw-6842	642	9	(	(	PUNCT
taxlaw-6842	642	10	2015	2015	NUM
taxlaw-6842	642	11	)	)	PUNCT
taxlaw-6842	642	12	,	,	PUNCT
taxlaw-6842	642	13	http://www.cambercollective.com/moneyforgood	http://www.cambercollective.com/moneyforgood	X
taxlaw-6842	643	1	[	[	X
taxlaw-6842	643	2	https://perma.cc/9nl9-znap	https://perma.cc/9nl9-znap	X
taxlaw-6842	643	3	]	]	X
taxlaw-6842	643	4	(	(	PUNCT
taxlaw-6842	643	5	38	38	NUM
taxlaw-6842	643	6	%	%	NOUN
taxlaw-6842	643	7	of	of	ADP
taxlaw-6842	643	8	surveyed	survey	VERB
taxlaw-6842	643	9	donors	donor	NOUN
taxlaw-6842	643	10	researched	research	VERB
taxlaw-6842	643	11	at	at	ADP
taxlaw-6842	643	12	least	least	ADV
taxlaw-6842	643	13	one	one	NUM
taxlaw-6842	643	14	donation	donation	NOUN
taxlaw-6842	643	15	,	,	PUNCT
taxlaw-6842	643	16	33	33	NUM
taxlaw-6842	643	17	%	%	NOUN
taxlaw-6842	643	18	researched	research	VERB
taxlaw-6842	643	19	performance	performance	NOUN
taxlaw-6842	643	20	,	,	PUNCT
taxlaw-6842	643	21	and	and	CCONJ
taxlaw-6842	643	22	9	9	NUM
taxlaw-6842	643	23	%	%	NOUN
taxlaw-6842	643	24	compared	compare	VERB
taxlaw-6842	643	25	two	two	NUM
taxlaw-6842	643	26	nonprofits	nonprofit	NOUN
taxlaw-6842	643	27	)	)	PUNCT
taxlaw-6842	643	28	.	.	PUNCT
taxlaw-6842	644	1	99	99	NUM
taxlaw-6842	644	2	see	see	VERB
taxlaw-6842	644	3	prakash	prakash	PROPN
taxlaw-6842	644	4	&	&	CCONJ
taxlaw-6842	644	5	gugerty	gugerty	PROPN
taxlaw-6842	644	6	,	,	PUNCT
taxlaw-6842	644	7	supra	supra	PROPN
taxlaw-6842	644	8	note	note	PROPN
taxlaw-6842	644	9	11	11	NUM
taxlaw-6842	644	10	,	,	PUNCT
taxlaw-6842	644	11	at	at	ADP
taxlaw-6842	644	12	25	25	NUM
taxlaw-6842	644	13	(	(	PUNCT
taxlaw-6842	644	14	noting	note	VERB
taxlaw-6842	644	15	that	that	SCONJ
taxlaw-6842	644	16	donors	donor	NOUN
taxlaw-6842	644	17	often	often	ADV
taxlaw-6842	644	18	lack	lack	VERB
taxlaw-6842	644	19	expertise	expertise	NOUN
taxlaw-6842	644	20	to	to	PART
taxlaw-6842	644	21	monitor	monitor	VERB
taxlaw-6842	644	22	nonprofits	nonprofit	NOUN
taxlaw-6842	644	23	)	)	PUNCT
taxlaw-6842	644	24	.	.	PUNCT
taxlaw-6842	645	1	2020	2020	NUM
taxlaw-6842	645	2	]	]	PUNCT
taxlaw-6842	645	3	enhancing	enhance	VERB
taxlaw-6842	645	4	efficiency	efficiency	NOUN
taxlaw-6842	645	5	at	at	ADP
taxlaw-6842	645	6	nonprofits	nonprofit	NOUN
taxlaw-6842	645	7	with	with	ADP
taxlaw-6842	645	8	analysis	analysis	NOUN
taxlaw-6842	645	9	and	and	CCONJ
taxlaw-6842	645	10	disclosure	disclosure	NOUN
taxlaw-6842	645	11	103	103	NUM
taxlaw-6842	645	12	always	always	ADV
taxlaw-6842	645	13	willing	willing	ADJ
taxlaw-6842	645	14	or	or	CCONJ
taxlaw-6842	645	15	able	able	ADJ
taxlaw-6842	645	16	to	to	PART
taxlaw-6842	645	17	steer	steer	VERB
taxlaw-6842	645	18	donors	donor	NOUN
taxlaw-6842	645	19	in	in	ADP
taxlaw-6842	645	20	the	the	DET
taxlaw-6842	645	21	most	most	ADV
taxlaw-6842	645	22	productive	productive	ADJ
taxlaw-6842	645	23	direction	direction	NOUN
taxlaw-6842	645	24	(	(	PUNCT
taxlaw-6842	645	25	and	and	CCONJ
taxlaw-6842	645	26	,	,	PUNCT
taxlaw-6842	645	27	indeed	indeed	ADV
taxlaw-6842	645	28	,	,	PUNCT
taxlaw-6842	645	29	make	make	VERB
taxlaw-6842	645	30	the	the	DET
taxlaw-6842	645	31	wrong	wrong	ADJ
taxlaw-6842	645	32	choices	choice	NOUN
taxlaw-6842	645	33	themselves	themselves	PRON
taxlaw-6842	645	34	sometimes	sometimes	ADV
taxlaw-6842	645	35	,	,	PUNCT
taxlaw-6842	645	36	as	as	SCONJ
taxlaw-6842	645	37	noted	note	VERB
taxlaw-6842	645	38	above	above	ADV
taxlaw-6842	645	39	)	)	PUNCT
taxlaw-6842	645	40	.	.	PUNCT
taxlaw-6842	646	1	fifth	fifth	ADJ
taxlaw-6842	646	2	,	,	PUNCT
taxlaw-6842	646	3	even	even	ADV
taxlaw-6842	646	4	when	when	SCONJ
taxlaw-6842	646	5	donors	donor	NOUN
taxlaw-6842	646	6	choose	choose	VERB
taxlaw-6842	646	7	the	the	DET
taxlaw-6842	646	8	right	right	ADJ
taxlaw-6842	646	9	strategy	strategy	NOUN
taxlaw-6842	646	10	,	,	PUNCT
taxlaw-6842	646	11	they	they	PRON
taxlaw-6842	646	12	do	do	AUX
taxlaw-6842	646	13	not	not	PART
taxlaw-6842	646	14	always	always	ADV
taxlaw-6842	646	15	push	push	VERB
taxlaw-6842	646	16	hard	hard	ADV
taxlaw-6842	646	17	enough	enough	ADV
taxlaw-6842	646	18	for	for	ADP
taxlaw-6842	646	19	it	it	PRON
taxlaw-6842	646	20	.	.	PUNCT
taxlaw-6842	647	1	instead	instead	ADV
taxlaw-6842	647	2	of	of	SCONJ
taxlaw-6842	647	3	pressing	press	VERB
taxlaw-6842	647	4	managers	manager	NOUN
taxlaw-6842	647	5	to	to	PART
taxlaw-6842	647	6	improve	improve	VERB
taxlaw-6842	647	7	,	,	PUNCT
taxlaw-6842	647	8	the	the	DET
taxlaw-6842	647	9	easier	easy	ADJ
taxlaw-6842	647	10	course	course	NOUN
taxlaw-6842	647	11	often	often	ADV
taxlaw-6842	647	12	is	be	AUX
taxlaw-6842	647	13	to	to	PART
taxlaw-6842	647	14	look	look	VERB
taxlaw-6842	647	15	for	for	ADP
taxlaw-6842	647	16	a	a	DET
taxlaw-6842	647	17	different	different	ADJ
taxlaw-6842	647	18	nonprofit	nonprofit	NOUN
taxlaw-6842	647	19	to	to	PART
taxlaw-6842	647	20	support	support	VERB
taxlaw-6842	647	21	.	.	PUNCT
taxlaw-6842	648	1	for	for	ADP
taxlaw-6842	648	2	example	example	NOUN
taxlaw-6842	648	3	,	,	PUNCT
taxlaw-6842	648	4	in	in	ADP
taxlaw-6842	648	5	suggesting	suggest	VERB
taxlaw-6842	648	6	improvements	improvement	NOUN
taxlaw-6842	648	7	in	in	ADP
taxlaw-6842	648	8	a	a	DET
taxlaw-6842	648	9	program	program	NOUN
taxlaw-6842	648	10	,	,	PUNCT
taxlaw-6842	648	11	a	a	DET
taxlaw-6842	648	12	donor	donor	NOUN
taxlaw-6842	648	13	sometimes	sometimes	ADV
taxlaw-6842	648	14	encounters	encounter	VERB
taxlaw-6842	648	15	resistance	resistance	NOUN
taxlaw-6842	648	16	from	from	ADP
taxlaw-6842	648	17	managers	manager	NOUN
taxlaw-6842	648	18	,	,	PUNCT
taxlaw-6842	648	19	who	who	PRON
taxlaw-6842	648	20	have	have	VERB
taxlaw-6842	648	21	self	self	NOUN
taxlaw-6842	648	22	-	-	PUNCT
taxlaw-6842	648	23	interested	interest	VERB
taxlaw-6842	648	24	reasons	reason	NOUN
taxlaw-6842	648	25	to	to	PART
taxlaw-6842	648	26	favor	favor	VERB
taxlaw-6842	648	27	the	the	DET
taxlaw-6842	648	28	status	status	NOUN
taxlaw-6842	648	29	quo	quo	NOUN
taxlaw-6842	648	30	.	.	PUNCT
taxlaw-6842	649	1	other	other	ADJ
taxlaw-6842	649	2	donors	donor	NOUN
taxlaw-6842	649	3	may	may	AUX
taxlaw-6842	649	4	push	push	VERB
taxlaw-6842	649	5	back	back	ADV
taxlaw-6842	649	6	as	as	ADV
taxlaw-6842	649	7	well	well	ADV
taxlaw-6842	649	8	,	,	PUNCT
taxlaw-6842	649	9	not	not	PART
taxlaw-6842	649	10	wanting	want	VERB
taxlaw-6842	649	11	to	to	PART
taxlaw-6842	649	12	acknowledge	acknowledge	VERB
taxlaw-6842	649	13	flaws	flaw	NOUN
taxlaw-6842	649	14	in	in	ADP
taxlaw-6842	649	15	a	a	DET
taxlaw-6842	649	16	program	program	NOUN
taxlaw-6842	649	17	they	they	PRON
taxlaw-6842	649	18	have	have	AUX
taxlaw-6842	649	19	supported	support	VERB
taxlaw-6842	649	20	for	for	ADP
taxlaw-6842	649	21	years	year	NOUN
taxlaw-6842	649	22	.	.	PUNCT
taxlaw-6842	650	1	when	when	SCONJ
taxlaw-6842	650	2	facing	face	VERB
taxlaw-6842	650	3	this	this	DET
taxlaw-6842	650	4	sort	sort	NOUN
taxlaw-6842	650	5	of	of	ADP
taxlaw-6842	650	6	resistance	resistance	NOUN
taxlaw-6842	650	7	,	,	PUNCT
taxlaw-6842	650	8	a	a	DET
taxlaw-6842	650	9	donor	donor	NOUN
taxlaw-6842	650	10	can	can	AUX
taxlaw-6842	650	11	not	not	PART
taxlaw-6842	650	12	invoke	invoke	VERB
taxlaw-6842	650	13	the	the	DET
taxlaw-6842	650	14	warning	warning	NOUN
taxlaw-6842	650	15	signs	sign	NOUN
taxlaw-6842	650	16	that	that	PRON
taxlaw-6842	650	17	justify	justify	VERB
taxlaw-6842	650	18	change	change	NOUN
taxlaw-6842	650	19	at	at	ADP
taxlaw-6842	650	20	for	for	ADP
taxlaw-6842	650	21	-	-	PUNCT
taxlaw-6842	650	22	profit	profit	NOUN
taxlaw-6842	650	23	firms	firm	NOUN
taxlaw-6842	650	24	:	:	PUNCT
taxlaw-6842	650	25	declining	decline	VERB
taxlaw-6842	650	26	earnings	earning	NOUN
taxlaw-6842	650	27	or	or	CCONJ
taxlaw-6842	650	28	share	share	NOUN
taxlaw-6842	650	29	price	price	NOUN
taxlaw-6842	650	30	.	.	PUNCT
taxlaw-6842	651	1	instead	instead	ADV
taxlaw-6842	651	2	of	of	ADP
taxlaw-6842	651	3	continuing	continue	VERB
taxlaw-6842	651	4	to	to	PART
taxlaw-6842	651	5	press	press	VERB
taxlaw-6842	651	6	the	the	DET
taxlaw-6842	651	7	issue	issue	NOUN
taxlaw-6842	651	8	,	,	PUNCT
taxlaw-6842	651	9	a	a	DET
taxlaw-6842	651	10	donor	donor	NOUN
taxlaw-6842	651	11	may	may	AUX
taxlaw-6842	651	12	decide	decide	VERB
taxlaw-6842	651	13	instead	instead	ADV
taxlaw-6842	651	14	to	to	PART
taxlaw-6842	651	15	find	find	VERB
taxlaw-6842	651	16	a	a	DET
taxlaw-6842	651	17	different	different	ADJ
taxlaw-6842	651	18	cause	cause	NOUN
taxlaw-6842	651	19	.	.	PUNCT
taxlaw-6842	652	1	sixth	sixth	ADJ
taxlaw-6842	652	2	,	,	PUNCT
taxlaw-6842	652	3	pride	pride	NOUN
taxlaw-6842	652	4	and	and	CCONJ
taxlaw-6842	652	5	ego	ego	NOUN
taxlaw-6842	652	6	complicate	complicate	NOUN
taxlaw-6842	652	7	some	some	DET
taxlaw-6842	652	8	donor	donor	NOUN
taxlaw-6842	652	9	choices	choice	NOUN
taxlaw-6842	652	10	.	.	PUNCT
taxlaw-6842	653	1	for	for	ADP
taxlaw-6842	653	2	example	example	NOUN
taxlaw-6842	653	3	,	,	PUNCT
taxlaw-6842	653	4	some	some	DET
taxlaw-6842	653	5	donors	donor	NOUN
taxlaw-6842	653	6	want	want	VERB
taxlaw-6842	653	7	to	to	PART
taxlaw-6842	653	8	fund	fund	VERB
taxlaw-6842	653	9	only	only	ADJ
taxlaw-6842	653	10	new	new	ADJ
taxlaw-6842	653	11	initiatives	initiative	NOUN
taxlaw-6842	653	12	,	,	PUNCT
taxlaw-6842	653	13	considering	consider	VERB
taxlaw-6842	653	14	this	this	PRON
taxlaw-6842	653	15	the	the	DET
taxlaw-6842	653	16	best	good	ADJ
taxlaw-6842	653	17	way	way	NOUN
taxlaw-6842	653	18	to	to	PART
taxlaw-6842	653	19	make	make	VERB
taxlaw-6842	653	20	their	their	PRON
taxlaw-6842	653	21	mark	mark	NOUN
taxlaw-6842	653	22	.	.	PUNCT
taxlaw-6842	654	1	admittedly	admittedly	ADV
taxlaw-6842	654	2	,	,	PUNCT
taxlaw-6842	654	3	a	a	DET
taxlaw-6842	654	4	gift	gift	NOUN
taxlaw-6842	654	5	can	can	AUX
taxlaw-6842	654	6	seem	seem	VERB
taxlaw-6842	654	7	especially	especially	ADV
taxlaw-6842	654	8	impactful	impactful	ADJ
taxlaw-6842	654	9	in	in	ADP
taxlaw-6842	654	10	helping	help	VERB
taxlaw-6842	654	11	a	a	DET
taxlaw-6842	654	12	nonprofit	nonprofit	ADJ
taxlaw-6842	654	13	do	do	VERB
taxlaw-6842	654	14	something	something	PRON
taxlaw-6842	654	15	new	new	ADJ
taxlaw-6842	654	16	,	,	PUNCT
taxlaw-6842	654	17	but	but	CCONJ
taxlaw-6842	654	18	a	a	DET
taxlaw-6842	654	19	key	key	ADJ
taxlaw-6842	654	20	question	question	NOUN
taxlaw-6842	654	21	is	be	AUX
taxlaw-6842	654	22	why	why	SCONJ
taxlaw-6842	654	23	the	the	DET
taxlaw-6842	654	24	nonprofit	nonprofit	NOUN
taxlaw-6842	654	25	is	be	AUX
taxlaw-6842	654	26	not	not	PART
taxlaw-6842	654	27	already	already	ADV
taxlaw-6842	654	28	doing	do	VERB
taxlaw-6842	654	29	it	it	PRON
taxlaw-6842	654	30	.	.	PUNCT
taxlaw-6842	655	1	if	if	SCONJ
taxlaw-6842	655	2	the	the	DET
taxlaw-6842	655	3	reason	reason	NOUN
taxlaw-6842	655	4	is	be	AUX
taxlaw-6842	655	5	that	that	SCONJ
taxlaw-6842	655	6	conditions	condition	NOUN
taxlaw-6842	655	7	have	have	AUX
taxlaw-6842	655	8	changed	change	VERB
taxlaw-6842	655	9	,	,	PUNCT
taxlaw-6842	655	10	and	and	CCONJ
taxlaw-6842	655	11	the	the	DET
taxlaw-6842	655	12	new	new	ADJ
taxlaw-6842	655	13	initiative	initiative	NOUN
taxlaw-6842	655	14	is	be	AUX
taxlaw-6842	655	15	a	a	DET
taxlaw-6842	655	16	necessary	necessary	ADJ
taxlaw-6842	655	17	response	response	NOUN
taxlaw-6842	655	18	,	,	PUNCT
taxlaw-6842	655	19	then	then	ADV
taxlaw-6842	655	20	funding	fund	VERB
taxlaw-6842	655	21	it	it	PRON
taxlaw-6842	655	22	is	be	AUX
taxlaw-6842	655	23	worthwhile	worthwhile	ADJ
taxlaw-6842	655	24	.	.	PUNCT
taxlaw-6842	656	1	but	but	CCONJ
taxlaw-6842	656	2	another	another	DET
taxlaw-6842	656	3	explanation	explanation	NOUN
taxlaw-6842	656	4	is	be	AUX
taxlaw-6842	656	5	that	that	SCONJ
taxlaw-6842	656	6	managers	manager	NOUN
taxlaw-6842	656	7	do	do	AUX
taxlaw-6842	656	8	not	not	PART
taxlaw-6842	656	9	consider	consider	VERB
taxlaw-6842	656	10	the	the	DET
taxlaw-6842	656	11	initiative	initiative	NOUN
taxlaw-6842	656	12	a	a	DET
taxlaw-6842	656	13	priority	priority	NOUN
taxlaw-6842	656	14	.	.	PUNCT
taxlaw-6842	657	1	if	if	SCONJ
taxlaw-6842	657	2	their	their	PRON
taxlaw-6842	657	3	assessment	assessment	NOUN
taxlaw-6842	657	4	is	be	AUX
taxlaw-6842	657	5	correct	correct	ADJ
taxlaw-6842	657	6	,	,	PUNCT
taxlaw-6842	657	7	funding	fund	VERB
taxlaw-6842	657	8	it	it	PRON
taxlaw-6842	657	9	is	be	AUX
taxlaw-6842	657	10	a	a	DET
taxlaw-6842	657	11	misallocation	misallocation	NOUN
taxlaw-6842	657	12	of	of	ADP
taxlaw-6842	657	13	resources	resource	NOUN
taxlaw-6842	657	14	.	.	PUNCT
taxlaw-6842	658	1	finally	finally	ADV
taxlaw-6842	658	2	,	,	PUNCT
taxlaw-6842	658	3	some	some	DET
taxlaw-6842	658	4	donors	donor	NOUN
taxlaw-6842	658	5	are	be	AUX
taxlaw-6842	658	6	themselves	themselves	PRON
taxlaw-6842	658	7	organizations	organization	NOUN
taxlaw-6842	658	8	,	,	PUNCT
taxlaw-6842	658	9	which	which	PRON
taxlaw-6842	658	10	have	have	VERB
taxlaw-6842	658	11	agency	agency	NOUN
taxlaw-6842	658	12	costs	cost	NOUN
taxlaw-6842	658	13	of	of	ADP
taxlaw-6842	658	14	their	their	PRON
taxlaw-6842	658	15	own	own	ADJ
taxlaw-6842	658	16	.	.	PUNCT
taxlaw-6842	659	1	at	at	ADP
taxlaw-6842	659	2	private	private	ADJ
taxlaw-6842	659	3	foundations	foundation	NOUN
taxlaw-6842	659	4	,	,	PUNCT
taxlaw-6842	659	5	managers	manager	NOUN
taxlaw-6842	659	6	sometimes	sometimes	ADV
taxlaw-6842	659	7	prioritize	prioritize	VERB
taxlaw-6842	659	8	their	their	PRON
taxlaw-6842	659	9	own	own	ADJ
taxlaw-6842	659	10	preferences	preference	NOUN
taxlaw-6842	659	11	over	over	ADP
taxlaw-6842	659	12	those	those	PRON
taxlaw-6842	659	13	of	of	ADP
taxlaw-6842	659	14	their	their	PRON
taxlaw-6842	659	15	principal	principal	NOUN
taxlaw-6842	659	16	.	.	PUNCT
taxlaw-6842	660	1	similar	similar	ADJ
taxlaw-6842	660	2	dynamics	dynamic	NOUN
taxlaw-6842	660	3	can	can	AUX
taxlaw-6842	660	4	influence	influence	VERB
taxlaw-6842	660	5	federated	federated	ADJ
taxlaw-6842	660	6	funds	fund	NOUN
taxlaw-6842	660	7	,	,	PUNCT
taxlaw-6842	660	8	such	such	ADJ
taxlaw-6842	660	9	as	as	ADP
taxlaw-6842	660	10	the	the	DET
taxlaw-6842	660	11	united	united	ADJ
taxlaw-6842	660	12	way	way	PROPN
taxlaw-6842	660	13	and	and	CCONJ
taxlaw-6842	660	14	jewish	jewish	ADJ
taxlaw-6842	660	15	federations	federation	NOUN
taxlaw-6842	660	16	.	.	PUNCT
taxlaw-6842	661	1	the	the	DET
taxlaw-6842	661	2	nonprofit	nonprofit	ADJ
taxlaw-6842	661	3	equivalent	equivalent	NOUN
taxlaw-6842	661	4	of	of	ADP
taxlaw-6842	661	5	mutual	mutual	ADJ
taxlaw-6842	661	6	funds	fund	NOUN
taxlaw-6842	661	7	,	,	PUNCT
taxlaw-6842	661	8	these	these	DET
taxlaw-6842	661	9	public	public	ADJ
taxlaw-6842	661	10	charities	charity	NOUN
taxlaw-6842	661	11	collect	collect	VERB
taxlaw-6842	661	12	donations	donation	NOUN
taxlaw-6842	661	13	and	and	CCONJ
taxlaw-6842	661	14	allocate	allocate	VERB
taxlaw-6842	661	15	them	they	PRON
taxlaw-6842	661	16	to	to	ADP
taxlaw-6842	661	17	other	other	ADJ
taxlaw-6842	661	18	charities	charity	NOUN
taxlaw-6842	661	19	,	,	PUNCT
taxlaw-6842	661	20	which	which	PRON
taxlaw-6842	661	21	run	run	VERB
taxlaw-6842	661	22	the	the	DET
taxlaw-6842	661	23	relevant	relevant	ADJ
taxlaw-6842	661	24	programs	program	NOUN
taxlaw-6842	661	25	.	.	PUNCT
taxlaw-6842	662	1	their	their	PRON
taxlaw-6842	662	2	grantmaking	grantmaking	NOUN
taxlaw-6842	662	3	is	be	AUX
taxlaw-6842	662	4	supposed	suppose	VERB
taxlaw-6842	662	5	to	to	PART
taxlaw-6842	662	6	focus	focus	VERB
taxlaw-6842	662	7	on	on	ADP
taxlaw-6842	662	8	the	the	DET
taxlaw-6842	662	9	merits	merit	NOUN
taxlaw-6842	662	10	—	—	PUNCT
taxlaw-6842	662	11	and	and	CCONJ
taxlaw-6842	662	12	,	,	PUNCT
taxlaw-6842	662	13	indeed	indeed	ADV
taxlaw-6842	662	14	,	,	PUNCT
taxlaw-6842	662	15	is	be	AUX
taxlaw-6842	662	16	often	often	ADV
taxlaw-6842	662	17	the	the	DET
taxlaw-6842	662	18	product	product	NOUN
taxlaw-6842	662	19	of	of	ADP
taxlaw-6842	662	20	extensive	extensive	ADJ
taxlaw-6842	662	21	deliberations	deliberation	NOUN
taxlaw-6842	662	22	by	by	ADP
taxlaw-6842	662	23	professionals	professional	NOUN
taxlaw-6842	662	24	and	and	CCONJ
taxlaw-6842	662	25	volunteers	volunteer	NOUN
taxlaw-6842	662	26	.	.	PUNCT
taxlaw-6842	663	1	but	but	CCONJ
taxlaw-6842	663	2	sometimes	sometimes	ADV
taxlaw-6842	663	3	their	their	PRON
taxlaw-6842	663	4	priorities	priority	NOUN
taxlaw-6842	663	5	shift	shift	VERB
taxlaw-6842	663	6	for	for	ADP
taxlaw-6842	663	7	nonmerits	nonmerit	NOUN
taxlaw-6842	663	8	-	-	PUNCT
taxlaw-6842	663	9	based	base	VERB
taxlaw-6842	663	10	reasons	reason	NOUN
taxlaw-6842	663	11	(	(	PUNCT
taxlaw-6842	663	12	e.g.	e.g.	ADV
taxlaw-6842	663	13	,	,	PUNCT
taxlaw-6842	663	14	to	to	PART
taxlaw-6842	663	15	reflect	reflect	VERB
taxlaw-6842	663	16	the	the	DET
taxlaw-6842	663	17	interests	interest	NOUN
taxlaw-6842	663	18	of	of	ADP
taxlaw-6842	663	19	new	new	ADJ
taxlaw-6842	663	20	lay	lay	NOUN
taxlaw-6842	663	21	and	and	CCONJ
taxlaw-6842	663	22	professional	professional	ADJ
taxlaw-6842	663	23	leaders	leader	NOUN
taxlaw-6842	663	24	or	or	CCONJ
taxlaw-6842	663	25	to	to	PART
taxlaw-6842	663	26	enhance	enhance	VERB
taxlaw-6842	663	27	fundraising	fundraise	VERB
taxlaw-6842	663	28	by	by	ADP
taxlaw-6842	663	29	focusing	focus	VERB
taxlaw-6842	663	30	on	on	ADP
taxlaw-6842	663	31	trendy	trendy	ADJ
taxlaw-6842	663	32	needs	need	NOUN
taxlaw-6842	663	33	)	)	PUNCT
taxlaw-6842	663	34	.	.	PUNCT
taxlaw-6842	664	1	likewise	likewise	ADV
taxlaw-6842	664	2	,	,	PUNCT
taxlaw-6842	664	3	their	their	PRON
taxlaw-6842	664	4	allocations	allocation	NOUN
taxlaw-6842	664	5	sometimes	sometimes	ADV
taxlaw-6842	664	6	reflect	reflect	VERB
taxlaw-6842	664	7	political	political	ADJ
taxlaw-6842	664	8	dynamics	dynamic	NOUN
taxlaw-6842	664	9	,	,	PUNCT
taxlaw-6842	664	10	for	for	ADP
taxlaw-6842	664	11	instance	instance	NOUN
taxlaw-6842	664	12	,	,	PUNCT
taxlaw-6842	664	13	in	in	ADP
taxlaw-6842	664	14	deferring	defer	VERB
taxlaw-6842	664	15	to	to	ADP
taxlaw-6842	664	16	influential	influential	ADJ
taxlaw-6842	664	17	stakeholders	stakeholder	NOUN
taxlaw-6842	664	18	.	.	PUNCT
taxlaw-6842	665	1	2	2	X
taxlaw-6842	665	2	.	.	X
taxlaw-6842	665	3	information	information	NOUN
taxlaw-6842	665	4	along	along	ADP
taxlaw-6842	665	5	with	with	ADP
taxlaw-6842	665	6	the	the	DET
taxlaw-6842	665	7	right	right	ADJ
taxlaw-6842	665	8	motivation	motivation	NOUN
taxlaw-6842	665	9	,	,	PUNCT
taxlaw-6842	665	10	donors	donor	NOUN
taxlaw-6842	665	11	also	also	ADV
taxlaw-6842	665	12	need	need	VERB
taxlaw-6842	665	13	the	the	DET
taxlaw-6842	665	14	right	right	ADJ
taxlaw-6842	665	15	information	information	NOUN
taxlaw-6842	665	16	.	.	PUNCT
taxlaw-6842	666	1	to	to	PART
taxlaw-6842	666	2	ensure	ensure	VERB
taxlaw-6842	666	3	that	that	SCONJ
taxlaw-6842	666	4	the	the	DET
taxlaw-6842	666	5	programs	program	NOUN
taxlaw-6842	666	6	they	they	PRON
taxlaw-6842	666	7	fund	fund	VERB
taxlaw-6842	666	8	are	be	AUX
taxlaw-6842	666	9	impactful	impactful	ADJ
taxlaw-6842	666	10	and	and	CCONJ
taxlaw-6842	666	11	cost	cost	NOUN
taxlaw-6842	666	12	-	-	PUNCT
taxlaw-6842	666	13	effective	effective	ADJ
taxlaw-6842	666	14	,	,	PUNCT
taxlaw-6842	666	15	while	while	SCONJ
taxlaw-6842	666	16	also	also	ADV
taxlaw-6842	666	17	confirming	confirm	VERB
taxlaw-6842	666	18	that	that	SCONJ
taxlaw-6842	666	19	a	a	DET
taxlaw-6842	666	20	nonprofit	nonprofit	NOUN
taxlaw-6842	666	21	’s	’s	PART
taxlaw-6842	666	22	work	work	NOUN
taxlaw-6842	666	23	aligns	align	VERB
taxlaw-6842	666	24	with	with	ADP
taxlaw-6842	666	25	their	their	PRON
taxlaw-6842	666	26	preferences	preference	NOUN
taxlaw-6842	666	27	,	,	PUNCT
taxlaw-6842	666	28	donors	donor	NOUN
taxlaw-6842	666	29	need	need	VERB
taxlaw-6842	666	30	to	to	PART
taxlaw-6842	666	31	dig	dig	VERB
taxlaw-6842	666	32	into	into	ADP
taxlaw-6842	666	33	the	the	DET
taxlaw-6842	666	34	details	detail	NOUN
taxlaw-6842	666	35	.	.	PUNCT
taxlaw-6842	667	1	yet	yet	CCONJ
taxlaw-6842	667	2	the	the	DET
taxlaw-6842	667	3	relevant	relevant	ADJ
taxlaw-6842	667	4	information	information	NOUN
taxlaw-6842	667	5	can	can	AUX
taxlaw-6842	667	6	be	be	AUX
taxlaw-6842	667	7	hard	hard	ADJ
taxlaw-6842	667	8	to	to	PART
taxlaw-6842	667	9	acquire	acquire	VERB
taxlaw-6842	667	10	.	.	PUNCT
taxlaw-6842	668	1	donors	donor	NOUN
taxlaw-6842	668	2	often	often	ADV
taxlaw-6842	668	3	do	do	AUX
taxlaw-6842	668	4	not	not	PART
taxlaw-6842	668	5	have	have	VERB
taxlaw-6842	668	6	first	first	ADJ
taxlaw-6842	668	7	-	-	PUNCT
taxlaw-6842	668	8	hand	hand	NOUN
taxlaw-6842	668	9	knowledge	knowledge	NOUN
taxlaw-6842	668	10	of	of	ADP
taxlaw-6842	668	11	a	a	DET
taxlaw-6842	668	12	nonprofit	nonprofit	ADJ
taxlaw-6842	668	13	’s	’s	PART
taxlaw-6842	668	14	work	work	NOUN
taxlaw-6842	668	15	,	,	PUNCT
taxlaw-6842	668	16	since	since	SCONJ
taxlaw-6842	668	17	they	they	PRON
taxlaw-6842	668	18	usually	usually	ADV
taxlaw-6842	668	19	fund	fund	VERB
taxlaw-6842	668	20	goods	good	NOUN
taxlaw-6842	668	21	and	and	CCONJ
taxlaw-6842	668	22	services	service	NOUN
taxlaw-6842	668	23	for	for	ADP
taxlaw-6842	668	24	beneficiaries	beneficiary	NOUN
taxlaw-6842	668	25	they	they	PRON
taxlaw-6842	668	26	never	never	ADV
taxlaw-6842	668	27	meet	meet	VERB
taxlaw-6842	668	28	.	.	PUNCT
taxlaw-6842	669	1	admittedly	admittedly	ADV
taxlaw-6842	669	2	,	,	PUNCT
taxlaw-6842	669	3	some	some	DET
taxlaw-6842	669	4	donors	donor	NOUN
taxlaw-6842	669	5	are	be	AUX
taxlaw-6842	669	6	themselves	themselves	PRON
taxlaw-6842	669	7	beneficiaries	beneficiary	NOUN
taxlaw-6842	669	8	(	(	PUNCT
taxlaw-6842	669	9	or	or	CCONJ
taxlaw-6842	669	10	former	former	ADJ
taxlaw-6842	669	11	beneficiaries	beneficiary	NOUN
taxlaw-6842	669	12	)	)	PUNCT
taxlaw-6842	669	13	,	,	PUNCT
taxlaw-6842	669	14	for	for	ADP
taxlaw-6842	669	15	instance	instance	NOUN
taxlaw-6842	669	16	,	,	PUNCT
taxlaw-6842	669	17	in	in	ADP
taxlaw-6842	669	18	supporting	support	VERB
taxlaw-6842	669	19	their	their	PRON
taxlaw-6842	669	20	alma	alma	NOUN
taxlaw-6842	669	21	mater	mater	NOUN
taxlaw-6842	669	22	,	,	PUNCT
taxlaw-6842	669	23	local	local	ADJ
taxlaw-6842	669	24	religious	religious	ADJ
taxlaw-6842	669	25	and	and	CCONJ
taxlaw-6842	669	26	cultural	cultural	ADJ
taxlaw-6842	669	27	institutions	institution	NOUN
taxlaw-6842	669	28	,	,	PUNCT
taxlaw-6842	669	29	and	and	CCONJ
taxlaw-6842	669	30	hospitals	hospital	NOUN
taxlaw-6842	669	31	.	.	PUNCT
taxlaw-6842	670	1	some	some	DET
taxlaw-6842	670	2	donors	donor	NOUN
taxlaw-6842	670	3	also	also	ADV
taxlaw-6842	670	4	learn	learn	VERB
taxlaw-6842	670	5	about	about	ADP
taxlaw-6842	670	6	a	a	DET
taxlaw-6842	670	7	nonprofit	nonprofit	NOUN
taxlaw-6842	670	8	’s	’s	PART
taxlaw-6842	671	1	[	[	X
taxlaw-6842	671	2	vol	vol	NOUN
taxlaw-6842	671	3	.	.	PUNCT
taxlaw-6842	671	4	11.2	11.2	NUM
taxlaw-6842	671	5	columbia	columbia	PROPN
taxlaw-6842	671	6	journal	journal	PROPN
taxlaw-6842	671	7	of	of	ADP
taxlaw-6842	671	8	tax	tax	NOUN
taxlaw-6842	671	9	law	law	NOUN
taxlaw-6842	671	10	104	104	NUM
taxlaw-6842	671	11	work	work	NOUN
taxlaw-6842	671	12	as	as	ADP
taxlaw-6842	671	13	volunteers	volunteer	NOUN
taxlaw-6842	671	14	.	.	PUNCT
taxlaw-6842	672	1	but	but	CCONJ
taxlaw-6842	672	2	many	many	ADJ
taxlaw-6842	672	3	donors	donor	NOUN
taxlaw-6842	672	4	have	have	VERB
taxlaw-6842	672	5	little	little	ADJ
taxlaw-6842	672	6	personal	personal	ADJ
taxlaw-6842	672	7	contact	contact	NOUN
taxlaw-6842	672	8	with	with	ADP
taxlaw-6842	672	9	programs	program	NOUN
taxlaw-6842	672	10	they	they	PRON
taxlaw-6842	672	11	fund.100	fund.100	VERB
taxlaw-6842	672	12	their	their	PRON
taxlaw-6842	672	13	main	main	ADJ
taxlaw-6842	672	14	source	source	NOUN
taxlaw-6842	672	15	of	of	ADP
taxlaw-6842	672	16	information	information	NOUN
taxlaw-6842	672	17	is	be	AUX
taxlaw-6842	672	18	the	the	DET
taxlaw-6842	672	19	nonprofit	nonprofit	PROPN
taxlaw-6842	672	20	’s	’s	PART
taxlaw-6842	672	21	management	management	NOUN
taxlaw-6842	672	22	,	,	PUNCT
taxlaw-6842	672	23	who	who	PRON
taxlaw-6842	672	24	have	have	VERB
taxlaw-6842	672	25	an	an	DET
taxlaw-6842	672	26	obvious	obvious	ADJ
taxlaw-6842	672	27	conflict	conflict	NOUN
taxlaw-6842	672	28	of	of	ADP
taxlaw-6842	672	29	interest	interest	NOUN
taxlaw-6842	672	30	.	.	PUNCT
taxlaw-6842	673	1	admittedly	admittedly	ADV
taxlaw-6842	673	2	,	,	PUNCT
taxlaw-6842	673	3	investors	investor	NOUN
taxlaw-6842	673	4	in	in	ADP
taxlaw-6842	673	5	a	a	DET
taxlaw-6842	673	6	for	for	ADP
taxlaw-6842	673	7	-	-	PUNCT
taxlaw-6842	673	8	profit	profit	NOUN
taxlaw-6842	673	9	firm	firm	NOUN
taxlaw-6842	673	10	face	face	VERB
taxlaw-6842	673	11	similar	similar	ADJ
taxlaw-6842	673	12	challenges	challenge	NOUN
taxlaw-6842	673	13	.	.	PUNCT
taxlaw-6842	674	1	but	but	CCONJ
taxlaw-6842	674	2	again	again	ADV
taxlaw-6842	674	3	,	,	PUNCT
taxlaw-6842	674	4	these	these	DET
taxlaw-6842	674	5	investors	investor	NOUN
taxlaw-6842	674	6	can	can	AUX
taxlaw-6842	674	7	rely	rely	VERB
taxlaw-6842	674	8	on	on	ADP
taxlaw-6842	674	9	profitability	profitability	NOUN
taxlaw-6842	674	10	to	to	PART
taxlaw-6842	674	11	measure	measure	VERB
taxlaw-6842	674	12	success	success	NOUN
taxlaw-6842	674	13	,	,	PUNCT
taxlaw-6842	674	14	while	while	SCONJ
taxlaw-6842	674	15	nonprofit	nonprofit	ADJ
taxlaw-6842	674	16	donors	donor	NOUN
taxlaw-6842	674	17	can	can	AUX
taxlaw-6842	674	18	not	not	PART
taxlaw-6842	674	19	.	.	PUNCT
taxlaw-6842	675	1	even	even	ADV
taxlaw-6842	675	2	when	when	SCONJ
taxlaw-6842	675	3	donors	donor	NOUN
taxlaw-6842	675	4	have	have	VERB
taxlaw-6842	675	5	a	a	DET
taxlaw-6842	675	6	clear	clear	ADJ
taxlaw-6842	675	7	picture	picture	NOUN
taxlaw-6842	675	8	of	of	ADP
taxlaw-6842	675	9	a	a	DET
taxlaw-6842	675	10	nonprofit	nonprofit	ADJ
taxlaw-6842	675	11	’s	’s	PART
taxlaw-6842	675	12	overall	overall	ADJ
taxlaw-6842	675	13	activities	activity	NOUN
taxlaw-6842	675	14	,	,	PUNCT
taxlaw-6842	675	15	they	they	PRON
taxlaw-6842	675	16	rarely	rarely	ADV
taxlaw-6842	675	17	know	know	VERB
taxlaw-6842	675	18	the	the	DET
taxlaw-6842	675	19	marginal	marginal	ADJ
taxlaw-6842	675	20	impact	impact	NOUN
taxlaw-6842	675	21	of	of	ADP
taxlaw-6842	675	22	their	their	PRON
taxlaw-6842	675	23	contribution.101	contribution.101	PROPN
taxlaw-6842	675	24	donors	donor	NOUN
taxlaw-6842	675	25	make	make	VERB
taxlaw-6842	675	26	decisions	decision	NOUN
taxlaw-6842	675	27	in	in	ADP
taxlaw-6842	675	28	isolation	isolation	NOUN
taxlaw-6842	675	29	,	,	PUNCT
taxlaw-6842	675	30	without	without	ADP
taxlaw-6842	675	31	knowing	know	VERB
taxlaw-6842	675	32	what	what	PRON
taxlaw-6842	675	33	others	other	NOUN
taxlaw-6842	675	34	fund.102	fund.102	NOUN
taxlaw-6842	675	35	since	since	SCONJ
taxlaw-6842	675	36	money	money	NOUN
taxlaw-6842	675	37	is	be	AUX
taxlaw-6842	675	38	fungible	fungible	ADJ
taxlaw-6842	675	39	,	,	PUNCT
taxlaw-6842	675	40	each	each	DET
taxlaw-6842	675	41	donor	donor	NOUN
taxlaw-6842	675	42	has	have	VERB
taxlaw-6842	675	43	only	only	ADV
taxlaw-6842	675	44	limited	limit	VERB
taxlaw-6842	675	45	influence	influence	NOUN
taxlaw-6842	675	46	on	on	ADP
taxlaw-6842	675	47	a	a	DET
taxlaw-6842	675	48	nonprofit	nonprofit	ADJ
taxlaw-6842	675	49	’s	’s	PART
taxlaw-6842	675	50	budget.103	budget.103	NOUN
taxlaw-6842	675	51	for	for	ADP
taxlaw-6842	675	52	example	example	NOUN
taxlaw-6842	675	53	,	,	PUNCT
taxlaw-6842	675	54	a	a	DET
taxlaw-6842	675	55	university	university	NOUN
taxlaw-6842	675	56	donor	donor	NOUN
taxlaw-6842	675	57	might	might	AUX
taxlaw-6842	675	58	designate	designate	VERB
taxlaw-6842	675	59	her	her	PRON
taxlaw-6842	675	60	gift	gift	NOUN
taxlaw-6842	675	61	to	to	ADP
taxlaw-6842	675	62	financial	financial	ADJ
taxlaw-6842	675	63	aid	aid	NOUN
taxlaw-6842	675	64	,	,	PUNCT
taxlaw-6842	675	65	hoping	hope	VERB
taxlaw-6842	675	66	to	to	PART
taxlaw-6842	675	67	increase	increase	VERB
taxlaw-6842	675	68	the	the	DET
taxlaw-6842	675	69	financial	financial	ADJ
taxlaw-6842	675	70	aid	aid	NOUN
taxlaw-6842	675	71	budget	budget	NOUN
taxlaw-6842	675	72	.	.	PUNCT
taxlaw-6842	676	1	but	but	CCONJ
taxlaw-6842	676	2	fundraisers	fundraiser	NOUN
taxlaw-6842	676	3	can	can	AUX
taxlaw-6842	676	4	respond	respond	VERB
taxlaw-6842	676	5	by	by	ADP
taxlaw-6842	676	6	steering	steer	VERB
taxlaw-6842	676	7	other	other	ADJ
taxlaw-6842	676	8	donors	donor	NOUN
taxlaw-6842	676	9	away	away	ADV
taxlaw-6842	676	10	from	from	ADP
taxlaw-6842	676	11	financial	financial	ADJ
taxlaw-6842	676	12	aid	aid	NOUN
taxlaw-6842	676	13	,	,	PUNCT
taxlaw-6842	676	14	so	so	CCONJ
taxlaw-6842	676	15	total	total	ADJ
taxlaw-6842	676	16	expenditures	expenditure	NOUN
taxlaw-6842	676	17	on	on	ADP
taxlaw-6842	676	18	financial	financial	ADJ
taxlaw-6842	676	19	aid	aid	NOUN
taxlaw-6842	676	20	do	do	AUX
taxlaw-6842	676	21	not	not	PART
taxlaw-6842	676	22	change	change	VERB
taxlaw-6842	676	23	.	.	PUNCT
taxlaw-6842	677	1	the	the	PRON
taxlaw-6842	677	2	broader	broad	ADJ
taxlaw-6842	677	3	the	the	DET
taxlaw-6842	677	4	nonprofit	nonprofit	NOUN
taxlaw-6842	677	5	’s	’s	PART
taxlaw-6842	677	6	portfolio	portfolio	NOUN
taxlaw-6842	677	7	of	of	ADP
taxlaw-6842	677	8	programs	program	NOUN
taxlaw-6842	677	9	,	,	PUNCT
taxlaw-6842	677	10	the	the	PRON
taxlaw-6842	677	11	easier	easy	ADJ
taxlaw-6842	677	12	it	it	PRON
taxlaw-6842	677	13	is	be	AUX
taxlaw-6842	677	14	for	for	SCONJ
taxlaw-6842	677	15	managers	manager	NOUN
taxlaw-6842	677	16	to	to	PART
taxlaw-6842	677	17	maintain	maintain	VERB
taxlaw-6842	677	18	their	their	PRON
taxlaw-6842	677	19	discretion	discretion	NOUN
taxlaw-6842	677	20	in	in	ADP
taxlaw-6842	677	21	this	this	DET
taxlaw-6842	677	22	way	way	NOUN
taxlaw-6842	677	23	,	,	PUNCT
taxlaw-6842	677	24	even	even	ADV
taxlaw-6842	677	25	as	as	SCONJ
taxlaw-6842	677	26	donors	donor	NOUN
taxlaw-6842	677	27	make	make	VERB
taxlaw-6842	677	28	targeted	target	VERB
taxlaw-6842	677	29	gifts	gift	NOUN
taxlaw-6842	677	30	.	.	PUNCT
taxlaw-6842	678	1	although	although	SCONJ
taxlaw-6842	678	2	no	no	DET
taxlaw-6842	678	3	donor	donor	NOUN
taxlaw-6842	678	4	has	have	VERB
taxlaw-6842	678	5	complete	complete	ADJ
taxlaw-6842	678	6	information	information	NOUN
taxlaw-6842	678	7	,	,	PUNCT
taxlaw-6842	678	8	some	some	PRON
taxlaw-6842	678	9	have	have	VERB
taxlaw-6842	678	10	more	more	ADJ
taxlaw-6842	678	11	than	than	ADP
taxlaw-6842	678	12	others	other	NOUN
taxlaw-6842	678	13	.	.	PUNCT
taxlaw-6842	679	1	compared	compare	VERB
taxlaw-6842	679	2	with	with	ADP
taxlaw-6842	679	3	modest	modest	ADJ
taxlaw-6842	679	4	donors	donor	NOUN
taxlaw-6842	679	5	,	,	PUNCT
taxlaw-6842	679	6	major	major	ADJ
taxlaw-6842	679	7	donors	donor	NOUN
taxlaw-6842	679	8	have	have	VERB
taxlaw-6842	679	9	leverage	leverage	NOUN
taxlaw-6842	679	10	to	to	PART
taxlaw-6842	679	11	ask	ask	VERB
taxlaw-6842	679	12	for	for	ADP
taxlaw-6842	679	13	details	detail	NOUN
taxlaw-6842	679	14	.	.	PUNCT
taxlaw-6842	680	1	in	in	ADP
taxlaw-6842	680	2	gift	gift	NOUN
taxlaw-6842	680	3	agreements	agreement	NOUN
taxlaw-6842	680	4	,	,	PUNCT
taxlaw-6842	680	5	they	they	PRON
taxlaw-6842	680	6	can	can	AUX
taxlaw-6842	680	7	require	require	VERB
taxlaw-6842	680	8	reports	report	NOUN
taxlaw-6842	680	9	on	on	ADP
taxlaw-6842	680	10	how	how	SCONJ
taxlaw-6842	680	11	their	their	PRON
taxlaw-6842	680	12	gift	gift	NOUN
taxlaw-6842	680	13	was	be	AUX
taxlaw-6842	680	14	spent	spend	VERB
taxlaw-6842	680	15	,	,	PUNCT
taxlaw-6842	680	16	as	as	ADV
taxlaw-6842	680	17	well	well	ADV
taxlaw-6842	680	18	as	as	ADP
taxlaw-6842	680	19	on	on	ADP
taxlaw-6842	680	20	its	its	PRON
taxlaw-6842	680	21	impact	impact	NOUN
taxlaw-6842	680	22	.	.	PUNCT
taxlaw-6842	681	1	the	the	DET
taxlaw-6842	681	2	agreement	agreement	NOUN
taxlaw-6842	681	3	also	also	ADV
taxlaw-6842	681	4	can	can	AUX
taxlaw-6842	681	5	set	set	VERB
taxlaw-6842	681	6	benchmarks	benchmark	NOUN
taxlaw-6842	681	7	,	,	PUNCT
taxlaw-6842	681	8	such	such	ADJ
taxlaw-6842	681	9	as	as	ADP
taxlaw-6842	681	10	the	the	DET
taxlaw-6842	681	11	number	number	NOUN
taxlaw-6842	681	12	of	of	ADP
taxlaw-6842	681	13	clients	client	NOUN
taxlaw-6842	681	14	that	that	PRON
taxlaw-6842	681	15	must	must	AUX
taxlaw-6842	681	16	be	be	AUX
taxlaw-6842	681	17	served	serve	VERB
taxlaw-6842	681	18	.	.	PUNCT
taxlaw-6842	682	1	this	this	PRON
taxlaw-6842	682	2	has	have	AUX
taxlaw-6842	682	3	become	become	VERB
taxlaw-6842	682	4	a	a	DET
taxlaw-6842	682	5	common	common	ADJ
taxlaw-6842	682	6	practice	practice	NOUN
taxlaw-6842	682	7	for	for	ADP
taxlaw-6842	682	8	private	private	ADJ
taxlaw-6842	682	9	foundations	foundation	NOUN
taxlaw-6842	682	10	,	,	PUNCT
taxlaw-6842	682	11	and	and	CCONJ
taxlaw-6842	682	12	is	be	AUX
taxlaw-6842	682	13	increasingly	increasingly	ADV
taxlaw-6842	682	14	common	common	ADJ
taxlaw-6842	682	15	for	for	ADP
taxlaw-6842	682	16	wealthy	wealthy	ADJ
taxlaw-6842	682	17	individual	individual	ADJ
taxlaw-6842	682	18	donors	donor	NOUN
taxlaw-6842	682	19	and	and	CCONJ
taxlaw-6842	682	20	government	government	NOUN
taxlaw-6842	682	21	agencies	agency	NOUN
taxlaw-6842	682	22	as	as	ADV
taxlaw-6842	682	23	well	well	ADV
taxlaw-6842	682	24	.	.	PUNCT
taxlaw-6842	683	1	yet	yet	ADV
taxlaw-6842	683	2	although	although	SCONJ
taxlaw-6842	683	3	this	this	DET
taxlaw-6842	683	4	sort	sort	NOUN
taxlaw-6842	683	5	of	of	ADP
taxlaw-6842	683	6	report	report	NOUN
taxlaw-6842	683	7	is	be	AUX
taxlaw-6842	683	8	helpful	helpful	ADJ
taxlaw-6842	683	9	,	,	PUNCT
taxlaw-6842	683	10	it	it	PRON
taxlaw-6842	683	11	is	be	AUX
taxlaw-6842	683	12	still	still	ADV
taxlaw-6842	683	13	likely	likely	ADJ
taxlaw-6842	683	14	to	to	PART
taxlaw-6842	683	15	have	have	VERB
taxlaw-6842	683	16	gaps	gap	NOUN
taxlaw-6842	683	17	.	.	PUNCT
taxlaw-6842	684	1	donors	donor	NOUN
taxlaw-6842	684	2	do	do	AUX
taxlaw-6842	684	3	not	not	PART
taxlaw-6842	684	4	necessarily	necessarily	ADV
taxlaw-6842	684	5	ask	ask	VERB
taxlaw-6842	684	6	the	the	DET
taxlaw-6842	684	7	right	right	ADJ
taxlaw-6842	684	8	questions	question	NOUN
taxlaw-6842	684	9	or	or	CCONJ
taxlaw-6842	684	10	suggest	suggest	VERB
taxlaw-6842	684	11	the	the	DET
taxlaw-6842	684	12	right	right	ADJ
taxlaw-6842	684	13	benchmarks	benchmark	NOUN
taxlaw-6842	684	14	,	,	PUNCT
taxlaw-6842	684	15	since	since	SCONJ
taxlaw-6842	684	16	they	they	PRON
taxlaw-6842	684	17	are	be	AUX
taxlaw-6842	684	18	not	not	PART
taxlaw-6842	684	19	immersed	immerse	VERB
taxlaw-6842	684	20	in	in	ADP
taxlaw-6842	684	21	the	the	DET
taxlaw-6842	684	22	nonprofit	nonprofit	NOUN
taxlaw-6842	684	23	’s	’s	NOUN
taxlaw-6842	684	24	operations.104	operations.104	NOUN
taxlaw-6842	684	25	in	in	ADP
taxlaw-6842	684	26	addition	addition	NOUN
taxlaw-6842	684	27	,	,	PUNCT
taxlaw-6842	684	28	a	a	DET
taxlaw-6842	684	29	report	report	NOUN
taxlaw-6842	684	30	prepared	prepare	VERB
taxlaw-6842	684	31	for	for	ADP
taxlaw-6842	684	32	only	only	ADV
taxlaw-6842	684	33	one	one	NUM
taxlaw-6842	684	34	donor	donor	NOUN
taxlaw-6842	684	35	may	may	AUX
taxlaw-6842	684	36	not	not	PART
taxlaw-6842	684	37	convey	convey	VERB
taxlaw-6842	684	38	the	the	DET
taxlaw-6842	684	39	full	full	ADJ
taxlaw-6842	684	40	picture	picture	NOUN
taxlaw-6842	684	41	,	,	PUNCT
taxlaw-6842	684	42	and	and	CCONJ
taxlaw-6842	684	43	may	may	AUX
taxlaw-6842	684	44	even	even	ADV
taxlaw-6842	684	45	be	be	AUX
taxlaw-6842	684	46	inconsistent	inconsistent	ADJ
taxlaw-6842	684	47	with	with	ADP
taxlaw-6842	684	48	reports	report	NOUN
taxlaw-6842	684	49	prepared	prepare	VERB
taxlaw-6842	684	50	for	for	ADP
taxlaw-6842	684	51	other	other	ADJ
taxlaw-6842	684	52	donors	donor	NOUN
taxlaw-6842	684	53	.	.	PUNCT
taxlaw-6842	685	1	instead	instead	ADV
taxlaw-6842	685	2	of	of	ADP
taxlaw-6842	685	3	a	a	DET
taxlaw-6842	685	4	tailored	tailor	VERB
taxlaw-6842	685	5	report	report	NOUN
taxlaw-6842	685	6	,	,	PUNCT
taxlaw-6842	685	7	modest	modest	ADJ
taxlaw-6842	685	8	donors	donor	NOUN
taxlaw-6842	685	9	usually	usually	ADV
taxlaw-6842	685	10	have	have	VERB
taxlaw-6842	685	11	to	to	PART
taxlaw-6842	685	12	rely	rely	VERB
taxlaw-6842	685	13	on	on	ADP
taxlaw-6842	685	14	publicly	publicly	ADV
taxlaw-6842	685	15	available	available	ADJ
taxlaw-6842	685	16	information	information	NOUN
taxlaw-6842	685	17	,	,	PUNCT
taxlaw-6842	685	18	which	which	PRON
taxlaw-6842	685	19	can	can	AUX
taxlaw-6842	685	20	be	be	AUX
taxlaw-6842	685	21	uneven	uneven	ADJ
taxlaw-6842	685	22	.	.	PUNCT
taxlaw-6842	686	1	a	a	DET
taxlaw-6842	686	2	nonprofit	nonprofit	ADJ
taxlaw-6842	686	3	’s	’s	NOUN
taxlaw-6842	686	4	website	website	NOUN
taxlaw-6842	686	5	and	and	CCONJ
taxlaw-6842	686	6	marketing	marketing	NOUN
taxlaw-6842	686	7	materials	material	NOUN
taxlaw-6842	686	8	typically	typically	ADV
taxlaw-6842	686	9	offer	offer	VERB
taxlaw-6842	686	10	100	100	NUM
taxlaw-6842	686	11	see	see	VERB
taxlaw-6842	686	12	young	young	ADJ
taxlaw-6842	686	13	,	,	PUNCT
taxlaw-6842	686	14	supra	supra	ADJ
taxlaw-6842	686	15	note	note	NOUN
taxlaw-6842	686	16	7	7	NUM
taxlaw-6842	686	17	,	,	PUNCT
taxlaw-6842	686	18	at	at	ADP
taxlaw-6842	686	19	111	111	NUM
taxlaw-6842	686	20	(	(	PUNCT
taxlaw-6842	686	21	“	"	PUNCT
taxlaw-6842	686	22	one	one	NUM
taxlaw-6842	686	23	important	important	ADJ
taxlaw-6842	686	24	source	source	NOUN
taxlaw-6842	686	25	of	of	ADP
taxlaw-6842	686	26	relief	relief	NOUN
taxlaw-6842	686	27	,	,	PUNCT
taxlaw-6842	686	28	and	and	CCONJ
taxlaw-6842	686	29	hence	hence	ADV
taxlaw-6842	686	30	discretion	discretion	NOUN
taxlaw-6842	686	31	,	,	PUNCT
taxlaw-6842	686	32	for	for	ADP
taxlaw-6842	686	33	nonprofit	nonprofit	ADJ
taxlaw-6842	686	34	entrepreneurs	entrepreneur	NOUN
taxlaw-6842	686	35	is	be	AUX
taxlaw-6842	686	36	that	that	SCONJ
taxlaw-6842	686	37	few	few	ADJ
taxlaw-6842	686	38	constituents	constituent	NOUN
taxlaw-6842	686	39	will	will	AUX
taxlaw-6842	686	40	have	have	VERB
taxlaw-6842	686	41	direct	direct	ADJ
taxlaw-6842	686	42	knowledge	knowledge	NOUN
taxlaw-6842	686	43	of	of	ADP
taxlaw-6842	686	44	performance	performance	NOUN
taxlaw-6842	686	45	,	,	PUNCT
taxlaw-6842	686	46	much	much	ADJ
taxlaw-6842	686	47	time	time	NOUN
taxlaw-6842	686	48	for	for	ADP
taxlaw-6842	686	49	monitoring	monitoring	NOUN
taxlaw-6842	686	50	,	,	PUNCT
taxlaw-6842	686	51	or	or	CCONJ
taxlaw-6842	686	52	precise	precise	ADJ
taxlaw-6842	686	53	criteria	criterion	NOUN
taxlaw-6842	686	54	for	for	ADP
taxlaw-6842	686	55	judgment	judgment	NOUN
taxlaw-6842	686	56	.	.	PUNCT
taxlaw-6842	686	57	”	"	PUNCT
taxlaw-6842	686	58	)	)	PUNCT
taxlaw-6842	686	59	;	;	PUNCT
taxlaw-6842	686	60	hansmann	hansmann	NOUN
taxlaw-6842	686	61	,	,	PUNCT
taxlaw-6842	686	62	economic	economic	ADJ
taxlaw-6842	686	63	theories	theory	NOUN
taxlaw-6842	686	64	,	,	PUNCT
taxlaw-6842	686	65	supra	supra	PROPN
taxlaw-6842	686	66	note	note	PROPN
taxlaw-6842	686	67	16	16	NUM
taxlaw-6842	686	68	,	,	PUNCT
taxlaw-6842	686	69	at	at	ADP
taxlaw-6842	686	70	30	30	NUM
taxlaw-6842	686	71	(	(	PUNCT
taxlaw-6842	686	72	“	"	PUNCT
taxlaw-6842	686	73	the	the	DET
taxlaw-6842	686	74	difficulty	difficulty	NOUN
taxlaw-6842	686	75	is	be	AUX
taxlaw-6842	686	76	that	that	SCONJ
taxlaw-6842	686	77	the	the	DET
taxlaw-6842	686	78	purchaser	purchaser	NOUN
taxlaw-6842	686	79	(	(	PUNCT
taxlaw-6842	686	80	donor	donor	NOUN
taxlaw-6842	686	81	)	)	PUNCT
taxlaw-6842	686	82	,	,	PUNCT
taxlaw-6842	686	83	who	who	PRON
taxlaw-6842	686	84	has	have	VERB
taxlaw-6842	686	85	no	no	DET
taxlaw-6842	686	86	contact	contact	NOUN
taxlaw-6842	686	87	with	with	ADP
taxlaw-6842	686	88	the	the	DET
taxlaw-6842	686	89	intended	intend	VERB
taxlaw-6842	686	90	beneficiaries	beneficiary	NOUN
taxlaw-6842	686	91	,	,	PUNCT
taxlaw-6842	686	92	has	have	VERB
taxlaw-6842	686	93	little	little	ADJ
taxlaw-6842	686	94	or	or	CCONJ
taxlaw-6842	686	95	no	no	PRON
taxlaw-6842	686	96	ability	ability	NOUN
taxlaw-6842	686	97	to	to	PART
taxlaw-6842	686	98	determine	determine	VERB
taxlaw-6842	686	99	whether	whether	SCONJ
taxlaw-6842	686	100	the	the	DET
taxlaw-6842	686	101	firm	firm	NOUN
taxlaw-6842	686	102	performs	perform	VERB
taxlaw-6842	686	103	the	the	DET
taxlaw-6842	686	104	service	service	NOUN
taxlaw-6842	686	105	at	at	ADV
taxlaw-6842	686	106	all	all	ADV
taxlaw-6842	686	107	,	,	PUNCT
taxlaw-6842	686	108	much	much	ADV
taxlaw-6842	686	109	less	less	ADJ
taxlaw-6842	686	110	whether	whether	SCONJ
taxlaw-6842	686	111	the	the	DET
taxlaw-6842	686	112	firm	firm	NOUN
taxlaw-6842	686	113	performs	perform	VERB
taxlaw-6842	686	114	it	it	PRON
taxlaw-6842	686	115	well	well	ADV
taxlaw-6842	686	116	.	.	PUNCT
taxlaw-6842	686	117	”	"	PUNCT
taxlaw-6842	686	118	)	)	PUNCT
taxlaw-6842	686	119	.	.	PUNCT
taxlaw-6842	687	1	101	101	NUM
taxlaw-6842	687	2	ellman	ellman	NOUN
taxlaw-6842	687	3	,	,	PUNCT
taxlaw-6842	687	4	supra	supra	ADJ
taxlaw-6842	687	5	note	note	NOUN
taxlaw-6842	687	6	20	20	NUM
taxlaw-6842	687	7	,	,	PUNCT
taxlaw-6842	687	8	at	at	ADP
taxlaw-6842	687	9	1010	1010	NUM
taxlaw-6842	687	10	.	.	PUNCT
taxlaw-6842	688	1	102	102	NUM
taxlaw-6842	688	2	see	see	VERB
taxlaw-6842	688	3	saul	saul	PROPN
taxlaw-6842	688	4	levmore	levmore	PROPN
taxlaw-6842	688	5	,	,	PUNCT
taxlaw-6842	688	6	taxes	taxis	NOUN
taxlaw-6842	688	7	as	as	ADP
taxlaw-6842	688	8	ballots	ballot	NOUN
taxlaw-6842	688	9	,	,	PUNCT
taxlaw-6842	688	10	65	65	NUM
taxlaw-6842	688	11	u.	u.	PROPN
taxlaw-6842	688	12	chi	chi	PROPN
taxlaw-6842	688	13	.	.	PUNCT
taxlaw-6842	689	1	l.	l.	PROPN
taxlaw-6842	689	2	rev	rev	PROPN
taxlaw-6842	689	3	.	.	PROPN
taxlaw-6842	689	4	387	387	NUM
taxlaw-6842	689	5	,	,	PUNCT
taxlaw-6842	689	6	411	411	NUM
taxlaw-6842	689	7	(	(	PUNCT
taxlaw-6842	689	8	1998	1998	NUM
taxlaw-6842	689	9	)	)	PUNCT
taxlaw-6842	689	10	(	(	PUNCT
taxlaw-6842	689	11	“	"	PUNCT
taxlaw-6842	689	12	a	a	DET
taxlaw-6842	689	13	donor	donor	NOUN
taxlaw-6842	689	14	's	's	PART
taxlaw-6842	689	15	decision	decision	NOUN
taxlaw-6842	689	16	as	as	ADP
taxlaw-6842	689	17	to	to	ADP
taxlaw-6842	689	18	how	how	SCONJ
taxlaw-6842	689	19	to	to	PART
taxlaw-6842	689	20	allocate	allocate	VERB
taxlaw-6842	689	21	his	his	PRON
taxlaw-6842	689	22	own	own	ADJ
taxlaw-6842	689	23	funds	fund	NOUN
taxlaw-6842	689	24	.	.	PUNCT
taxlaw-6842	689	25	.	.	PUNCT
taxlaw-6842	690	1	.	.	PUNCT
taxlaw-6842	690	2	depends	depend	VERB
taxlaw-6842	690	3	on	on	ADP
taxlaw-6842	690	4	other	other	ADJ
taxlaw-6842	690	5	contributors	contributor	NOUN
taxlaw-6842	690	6	'	'	PART
taxlaw-6842	690	7	decisions	decision	NOUN
taxlaw-6842	690	8	”	"	PUNCT
taxlaw-6842	690	9	)	)	PUNCT
taxlaw-6842	690	10	.	.	PUNCT
taxlaw-6842	691	1	103	103	NUM
taxlaw-6842	691	2	cf	cf	NOUN
taxlaw-6842	691	3	.	.	PUNCT
taxlaw-6842	692	1	young	young	ADJ
taxlaw-6842	692	2	,	,	PUNCT
taxlaw-6842	692	3	supra	supra	ADJ
taxlaw-6842	692	4	note	note	NOUN
taxlaw-6842	692	5	7	7	NUM
taxlaw-6842	692	6	,	,	PUNCT
taxlaw-6842	692	7	at	at	ADP
taxlaw-6842	692	8	111	111	NUM
taxlaw-6842	692	9	-	-	SYM
taxlaw-6842	692	10	12	12	NUM
taxlaw-6842	692	11	(	(	PUNCT
taxlaw-6842	692	12	noting	note	VERB
taxlaw-6842	692	13	that	that	SCONJ
taxlaw-6842	692	14	decisions	decision	NOUN
taxlaw-6842	692	15	about	about	ADP
taxlaw-6842	692	16	programs	program	NOUN
taxlaw-6842	692	17	are	be	AUX
taxlaw-6842	692	18	separate	separate	ADJ
taxlaw-6842	692	19	from	from	ADP
taxlaw-6842	692	20	resource	resource	NOUN
taxlaw-6842	692	21	allocation	allocation	NOUN
taxlaw-6842	692	22	,	,	PUNCT
taxlaw-6842	692	23	leaving	leave	VERB
taxlaw-6842	692	24	nonprofit	nonprofit	ADJ
taxlaw-6842	692	25	entrepreneurs	entrepreneur	NOUN
taxlaw-6842	692	26	with	with	ADP
taxlaw-6842	692	27	substantial	substantial	ADJ
taxlaw-6842	692	28	discretion	discretion	NOUN
taxlaw-6842	692	29	)	)	PUNCT
taxlaw-6842	692	30	.	.	PUNCT
taxlaw-6842	693	1	104	104	NUM
taxlaw-6842	693	2	cf	cf	NOUN
taxlaw-6842	693	3	.	.	PUNCT
taxlaw-6842	694	1	jennifer	jennifer	PROPN
taxlaw-6842	694	2	alexander	alexander	PROPN
taxlaw-6842	694	3	,	,	PUNCT
taxlaw-6842	694	4	jeffrey	jeffrey	PROPN
taxlaw-6842	694	5	l.	l.	PROPN
taxlaw-6842	694	6	brudney	brudney	PROPN
taxlaw-6842	694	7	&	&	CCONJ
taxlaw-6842	694	8	kaifeng	kaifeng	PROPN
taxlaw-6842	694	9	yang	yang	PROPN
taxlaw-6842	694	10	,	,	PUNCT
taxlaw-6842	694	11	introduction	introduction	NOUN
taxlaw-6842	694	12	to	to	ADP
taxlaw-6842	694	13	the	the	DET
taxlaw-6842	694	14	symposium	symposium	NOUN
taxlaw-6842	694	15	:	:	PUNCT
taxlaw-6842	694	16	accountability	accountability	NOUN
taxlaw-6842	694	17	and	and	CCONJ
taxlaw-6842	694	18	performance	performance	NOUN
taxlaw-6842	694	19	measurement	measurement	NOUN
taxlaw-6842	694	20	:	:	PUNCT
taxlaw-6842	694	21	the	the	DET
taxlaw-6842	694	22	evolving	evolve	VERB
taxlaw-6842	694	23	role	role	NOUN
taxlaw-6842	694	24	of	of	ADP
taxlaw-6842	694	25	nonprofits	nonprofit	NOUN
taxlaw-6842	694	26	in	in	ADP
taxlaw-6842	694	27	the	the	DET
taxlaw-6842	694	28	hollow	hollow	ADJ
taxlaw-6842	694	29	state	state	NOUN
taxlaw-6842	694	30	,	,	PUNCT
taxlaw-6842	694	31	39	39	NUM
taxlaw-6842	694	32	nonprofits	nonprofit	NOUN
taxlaw-6842	694	33	&	&	CCONJ
taxlaw-6842	694	34	vol	vol	NOUN
taxlaw-6842	694	35	.	.	PUNCT
taxlaw-6842	695	1	sect	sect	NOUN
taxlaw-6842	695	2	.	.	PUNCT
taxlaw-6842	696	1	q.	q.	PROPN
taxlaw-6842	696	2	565	565	NUM
taxlaw-6842	696	3	,	,	PUNCT
taxlaw-6842	696	4	566	566	NUM
taxlaw-6842	696	5	(	(	PUNCT
taxlaw-6842	696	6	2010	2010	NUM
taxlaw-6842	696	7	)	)	PUNCT
taxlaw-6842	696	8	(	(	PUNCT
taxlaw-6842	696	9	“	"	PUNCT
taxlaw-6842	696	10	funders	funder	NOUN
taxlaw-6842	696	11	and	and	CCONJ
taxlaw-6842	696	12	nonprofit	nonprofit	ADJ
taxlaw-6842	696	13	executives	executive	NOUN
taxlaw-6842	696	14	indicated	indicate	VERB
taxlaw-6842	696	15	that	that	SCONJ
taxlaw-6842	696	16	they	they	PRON
taxlaw-6842	696	17	do	do	AUX
taxlaw-6842	696	18	not	not	PART
taxlaw-6842	696	19	always	always	ADV
taxlaw-6842	696	20	fully	fully	ADV
taxlaw-6842	696	21	understand	understand	VERB
taxlaw-6842	696	22	what	what	PRON
taxlaw-6842	696	23	they	they	PRON
taxlaw-6842	696	24	are	be	AUX
taxlaw-6842	696	25	asked	ask	VERB
taxlaw-6842	696	26	to	to	PART
taxlaw-6842	696	27	measure	measure	VERB
taxlaw-6842	696	28	or	or	CCONJ
taxlaw-6842	696	29	how	how	SCONJ
taxlaw-6842	696	30	to	to	PART
taxlaw-6842	696	31	make	make	VERB
taxlaw-6842	696	32	sense	sense	NOUN
taxlaw-6842	696	33	of	of	ADP
taxlaw-6842	696	34	the	the	DET
taxlaw-6842	696	35	results	result	NOUN
taxlaw-6842	696	36	.	.	PUNCT
taxlaw-6842	697	1	practitioners	practitioner	NOUN
taxlaw-6842	697	2	and	and	CCONJ
taxlaw-6842	697	3	academics	academic	NOUN
taxlaw-6842	697	4	concurred	concur	VERB
taxlaw-6842	697	5	that	that	SCONJ
taxlaw-6842	697	6	a	a	DET
taxlaw-6842	697	7	great	great	ADJ
taxlaw-6842	697	8	deal	deal	NOUN
taxlaw-6842	697	9	of	of	ADP
taxlaw-6842	697	10	data	datum	NOUN
taxlaw-6842	697	11	is	be	AUX
taxlaw-6842	697	12	generated	generate	VERB
taxlaw-6842	697	13	for	for	ADP
taxlaw-6842	697	14	symbolic	symbolic	ADJ
taxlaw-6842	697	15	purposes	purpose	NOUN
taxlaw-6842	697	16	and	and	CCONJ
taxlaw-6842	697	17	that	that	SCONJ
taxlaw-6842	697	18	the	the	DET
taxlaw-6842	697	19	interpretation	interpretation	NOUN
taxlaw-6842	697	20	can	can	AUX
taxlaw-6842	697	21	be	be	AUX
taxlaw-6842	697	22	highly	highly	ADV
taxlaw-6842	697	23	ambiguous	ambiguous	ADJ
taxlaw-6842	697	24	”	"	PUNCT
taxlaw-6842	697	25	)	)	PUNCT
taxlaw-6842	697	26	.	.	PUNCT
taxlaw-6842	698	1	2020	2020	NUM
taxlaw-6842	698	2	]	]	PUNCT
taxlaw-6842	698	3	enhancing	enhance	VERB
taxlaw-6842	698	4	efficiency	efficiency	NOUN
taxlaw-6842	698	5	at	at	ADP
taxlaw-6842	698	6	nonprofits	nonprofit	NOUN
taxlaw-6842	698	7	with	with	ADP
taxlaw-6842	698	8	analysis	analysis	NOUN
taxlaw-6842	698	9	and	and	CCONJ
taxlaw-6842	698	10	disclosure	disclosure	NOUN
taxlaw-6842	698	11	105	105	NUM
taxlaw-6842	698	12	general	general	ADJ
taxlaw-6842	698	13	descriptions	description	NOUN
taxlaw-6842	698	14	of	of	ADP
taxlaw-6842	698	15	their	their	PRON
taxlaw-6842	698	16	mission	mission	NOUN
taxlaw-6842	698	17	,	,	PUNCT
taxlaw-6842	698	18	compelling	compelling	ADJ
taxlaw-6842	698	19	images	image	NOUN
taxlaw-6842	698	20	,	,	PUNCT
taxlaw-6842	698	21	and	and	CCONJ
taxlaw-6842	698	22	inspiring	inspire	VERB
taxlaw-6842	698	23	anecdotes.105	anecdotes.105	NOUN
taxlaw-6842	698	24	but	but	CCONJ
taxlaw-6842	698	25	data	datum	NOUN
taxlaw-6842	698	26	and	and	CCONJ
taxlaw-6842	698	27	analysis	analysis	NOUN
taxlaw-6842	698	28	on	on	ADP
taxlaw-6842	698	29	the	the	DET
taxlaw-6842	698	30	mission	mission	NOUN
taxlaw-6842	698	31	and	and	CCONJ
taxlaw-6842	698	32	programs	program	NOUN
taxlaw-6842	698	33	are	be	AUX
taxlaw-6842	698	34	harder	hard	ADJ
taxlaw-6842	698	35	to	to	PART
taxlaw-6842	698	36	find	find	VERB
taxlaw-6842	698	37	.	.	PUNCT
taxlaw-6842	699	1	donors	donor	NOUN
taxlaw-6842	699	2	can	can	AUX
taxlaw-6842	699	3	read	read	VERB
taxlaw-6842	699	4	form	form	NOUN
taxlaw-6842	699	5	990	990	NUM
taxlaw-6842	699	6	,	,	PUNCT
taxlaw-6842	699	7	the	the	DET
taxlaw-6842	699	8	nonprofit	nonprofit	NOUN
taxlaw-6842	699	9	’s	’s	PART
taxlaw-6842	699	10	annual	annual	ADJ
taxlaw-6842	699	11	tax	tax	NOUN
taxlaw-6842	699	12	return	return	NOUN
taxlaw-6842	699	13	,	,	PUNCT
taxlaw-6842	699	14	on	on	ADP
taxlaw-6842	699	15	a	a	DET
taxlaw-6842	699	16	website	website	NOUN
taxlaw-6842	699	17	called	call	VERB
taxlaw-6842	699	18	“	"	PUNCT
taxlaw-6842	699	19	guidestar	guidestar	NOUN
taxlaw-6842	699	20	”	"	PUNCT
taxlaw-6842	699	21	that	that	PRON
taxlaw-6842	699	22	shares	share	VERB
taxlaw-6842	699	23	information	information	NOUN
taxlaw-6842	699	24	about	about	ADP
taxlaw-6842	699	25	thousands	thousand	NOUN
taxlaw-6842	699	26	of	of	ADP
taxlaw-6842	699	27	nonprofits	nonprofit	NOUN
taxlaw-6842	699	28	.	.	PUNCT
taxlaw-6842	700	1	yet	yet	ADV
taxlaw-6842	700	2	form	form	VERB
taxlaw-6842	700	3	990	990	NUM
taxlaw-6842	700	4	is	be	AUX
taxlaw-6842	700	5	of	of	ADP
taxlaw-6842	700	6	limited	limited	ADJ
taxlaw-6842	700	7	value	value	NOUN
taxlaw-6842	700	8	under	under	ADP
taxlaw-6842	700	9	current	current	ADJ
taxlaw-6842	700	10	law	law	NOUN
taxlaw-6842	700	11	.	.	PUNCT
taxlaw-6842	701	1	it	it	PRON
taxlaw-6842	701	2	often	often	ADV
taxlaw-6842	701	3	includes	include	VERB
taxlaw-6842	701	4	errors106	errors106	PRON
taxlaw-6842	701	5	and	and	CCONJ
taxlaw-6842	701	6	is	be	AUX
taxlaw-6842	701	7	out	out	ADV
taxlaw-6842	701	8	-	-	PUNCT
taxlaw-6842	701	9	of	of	ADP
taxlaw-6842	701	10	-	-	PUNCT
taxlaw-6842	701	11	date.107	date.107	VERB
taxlaw-6842	701	12	form	form	NOUN
taxlaw-6842	701	13	990	990	NUM
taxlaw-6842	701	14	also	also	ADV
taxlaw-6842	701	15	offers	offer	VERB
taxlaw-6842	701	16	very	very	ADV
taxlaw-6842	701	17	little	little	ADJ
taxlaw-6842	701	18	information	information	NOUN
taxlaw-6842	701	19	on	on	ADP
taxlaw-6842	701	20	a	a	DET
taxlaw-6842	701	21	nonprofit	nonprofit	ADJ
taxlaw-6842	701	22	’s	’s	PART
taxlaw-6842	701	23	mission	mission	NOUN
taxlaw-6842	701	24	and	and	CCONJ
taxlaw-6842	701	25	programs.108	programs.108	PROPN
taxlaw-6842	701	26	it	it	PRON
taxlaw-6842	701	27	includes	include	VERB
taxlaw-6842	701	28	a	a	DET
taxlaw-6842	701	29	financial	financial	ADJ
taxlaw-6842	701	30	statement	statement	NOUN
taxlaw-6842	701	31	,	,	PUNCT
taxlaw-6842	701	32	which	which	PRON
taxlaw-6842	701	33	classifies	classify	VERB
taxlaw-6842	701	34	how	how	SCONJ
taxlaw-6842	701	35	much	much	ADJ
taxlaw-6842	701	36	is	be	AUX
taxlaw-6842	701	37	spent	spend	VERB
taxlaw-6842	701	38	on	on	ADP
taxlaw-6842	701	39	programs	program	NOUN
taxlaw-6842	701	40	,	,	PUNCT
taxlaw-6842	701	41	as	as	SCONJ
taxlaw-6842	701	42	opposed	oppose	VERB
taxlaw-6842	701	43	to	to	ADP
taxlaw-6842	701	44	administration	administration	NOUN
taxlaw-6842	701	45	and	and	CCONJ
taxlaw-6842	701	46	fundraising	fundraising	NOUN
taxlaw-6842	701	47	.	.	PUNCT
taxlaw-6842	702	1	yet	yet	CCONJ
taxlaw-6842	702	2	nonprofits	nonprofit	NOUN
taxlaw-6842	702	3	are	be	AUX
taxlaw-6842	702	4	not	not	PART
taxlaw-6842	702	5	asked	ask	VERB
taxlaw-6842	702	6	to	to	PART
taxlaw-6842	702	7	explain	explain	VERB
taxlaw-6842	702	8	how	how	SCONJ
taxlaw-6842	702	9	they	they	PRON
taxlaw-6842	702	10	measure	measure	VERB
taxlaw-6842	702	11	success	success	NOUN
taxlaw-6842	702	12	,	,	PUNCT
taxlaw-6842	702	13	or	or	CCONJ
taxlaw-6842	702	14	to	to	PART
taxlaw-6842	702	15	offer	offer	VERB
taxlaw-6842	702	16	details	detail	NOUN
taxlaw-6842	702	17	on	on	ADP
taxlaw-6842	702	18	the	the	DET
taxlaw-6842	702	19	impact	impact	NOUN
taxlaw-6842	702	20	or	or	CCONJ
taxlaw-6842	702	21	cost	cost	NOUN
taxlaw-6842	702	22	-	-	PUNCT
taxlaw-6842	702	23	effectiveness	effectiveness	NOUN
taxlaw-6842	702	24	of	of	ADP
taxlaw-6842	702	25	their	their	PRON
taxlaw-6842	702	26	programs.109	programs.109	ADJ
taxlaw-6842	702	27	instead	instead	ADV
taxlaw-6842	702	28	,	,	PUNCT
taxlaw-6842	702	29	form	form	VERB
taxlaw-6842	702	30	990	990	NUM
taxlaw-6842	702	31	focuses	focus	VERB
taxlaw-6842	702	32	on	on	ADP
taxlaw-6842	702	33	governance	governance	NOUN
taxlaw-6842	702	34	,	,	PUNCT
taxlaw-6842	702	35	solvency	solvency	NOUN
taxlaw-6842	702	36	,	,	PUNCT
taxlaw-6842	702	37	and	and	CCONJ
taxlaw-6842	702	38	compliance	compliance	NOUN
taxlaw-6842	702	39	with	with	ADP
taxlaw-6842	702	40	tax	tax	NOUN
taxlaw-6842	702	41	rules	rule	NOUN
taxlaw-6842	702	42	.	.	PUNCT
taxlaw-6842	703	1	for	for	ADP
taxlaw-6842	703	2	example	example	NOUN
taxlaw-6842	703	3	,	,	PUNCT
taxlaw-6842	703	4	it	it	PRON
taxlaw-6842	703	5	describes	describe	VERB
taxlaw-6842	703	6	the	the	DET
taxlaw-6842	703	7	nonprofit	nonprofit	NOUN
taxlaw-6842	703	8	’s	’s	PART
taxlaw-6842	703	9	internal	internal	ADJ
taxlaw-6842	703	10	controls	control	NOUN
taxlaw-6842	703	11	and	and	CCONJ
taxlaw-6842	703	12	lists	list	VERB
taxlaw-6842	703	13	the	the	DET
taxlaw-6842	703	14	names	name	NOUN
taxlaw-6842	703	15	and	and	CCONJ
taxlaw-6842	703	16	pay	pay	NOUN
taxlaw-6842	703	17	of	of	ADP
taxlaw-6842	703	18	board	board	NOUN
taxlaw-6842	703	19	members	member	NOUN
taxlaw-6842	703	20	and	and	CCONJ
taxlaw-6842	703	21	senior	senior	ADJ
taxlaw-6842	703	22	managers	manager	NOUN
taxlaw-6842	703	23	,	,	PUNCT
taxlaw-6842	703	24	enabling	enable	VERB
taxlaw-6842	703	25	the	the	DET
taxlaw-6842	703	26	i.r.s	i.r.	NOUN
taxlaw-6842	703	27	.	.	PUNCT
taxlaw-6842	704	1	to	to	PART
taxlaw-6842	704	2	confirm	confirm	VERB
taxlaw-6842	704	3	that	that	SCONJ
taxlaw-6842	704	4	the	the	DET
taxlaw-6842	704	5	organization	organization	NOUN
taxlaw-6842	704	6	is	be	AUX
taxlaw-6842	704	7	not	not	PART
taxlaw-6842	704	8	distributing	distribute	VERB
taxlaw-6842	704	9	profits	profit	NOUN
taxlaw-6842	704	10	to	to	ADP
taxlaw-6842	704	11	its	its	PRON
taxlaw-6842	704	12	leaders	leader	NOUN
taxlaw-6842	704	13	.	.	PUNCT
taxlaw-6842	705	1	form	form	NOUN
taxlaw-6842	705	2	990	990	NUM
taxlaw-6842	705	3	also	also	ADV
taxlaw-6842	705	4	offers	offer	VERB
taxlaw-6842	705	5	information	information	NOUN
taxlaw-6842	705	6	about	about	ADP
taxlaw-6842	705	7	two	two	NUM
taxlaw-6842	705	8	types	type	NOUN
taxlaw-6842	705	9	of	of	ADP
taxlaw-6842	705	10	activities	activity	NOUN
taxlaw-6842	705	11	,	,	PUNCT
taxlaw-6842	705	12	lobbying	lobbying	NOUN
taxlaw-6842	705	13	and	and	CCONJ
taxlaw-6842	705	14	for	for	ADP
taxlaw-6842	705	15	-	-	PUNCT
taxlaw-6842	705	16	profit	profit	NOUN
taxlaw-6842	705	17	businesses	business	NOUN
taxlaw-6842	705	18	,	,	PUNCT
taxlaw-6842	705	19	which	which	PRON
taxlaw-6842	705	20	are	be	AUX
taxlaw-6842	705	21	subject	subject	ADJ
taxlaw-6842	705	22	to	to	ADP
taxlaw-6842	705	23	special	special	ADJ
taxlaw-6842	705	24	tax	tax	NOUN
taxlaw-6842	705	25	rules.110	rules.110	NOUN
taxlaw-6842	705	26	in	in	ADP
taxlaw-6842	705	27	addition	addition	NOUN
taxlaw-6842	705	28	to	to	PART
taxlaw-6842	705	29	form	form	VERB
taxlaw-6842	705	30	990	990	NUM
taxlaw-6842	705	31	,	,	PUNCT
taxlaw-6842	705	32	modest	modest	ADJ
taxlaw-6842	705	33	donors	donor	NOUN
taxlaw-6842	705	34	can	can	AUX
taxlaw-6842	705	35	seek	seek	VERB
taxlaw-6842	705	36	information	information	NOUN
taxlaw-6842	705	37	from	from	ADP
taxlaw-6842	705	38	the	the	DET
taxlaw-6842	705	39	media	medium	NOUN
taxlaw-6842	705	40	.	.	PUNCT
taxlaw-6842	706	1	the	the	DET
taxlaw-6842	706	2	press	press	NOUN
taxlaw-6842	706	3	often	often	ADV
taxlaw-6842	706	4	covers	cover	VERB
taxlaw-6842	706	5	problems	problem	NOUN
taxlaw-6842	706	6	targeted	target	VERB
taxlaw-6842	706	7	by	by	ADP
taxlaw-6842	706	8	nonprofits	nonprofit	NOUN
taxlaw-6842	706	9	,	,	PUNCT
taxlaw-6842	706	10	such	such	ADJ
taxlaw-6842	706	11	as	as	ADP
taxlaw-6842	706	12	natural	natural	ADJ
taxlaw-6842	706	13	disasters	disaster	NOUN
taxlaw-6842	706	14	,	,	PUNCT
taxlaw-6842	706	15	pandemics	pandemic	NOUN
taxlaw-6842	706	16	,	,	PUNCT
taxlaw-6842	706	17	and	and	CCONJ
taxlaw-6842	706	18	failing	fail	VERB
taxlaw-6842	706	19	105	105	NUM
taxlaw-6842	706	20	see	see	NOUN
taxlaw-6842	706	21	gugerty	gugerty	NOUN
taxlaw-6842	706	22	&	&	CCONJ
taxlaw-6842	706	23	karlan	karlan	PROPN
taxlaw-6842	706	24	,	,	PUNCT
taxlaw-6842	706	25	supra	supra	PROPN
taxlaw-6842	706	26	note	note	PROPN
taxlaw-6842	706	27	88	88	NUM
taxlaw-6842	706	28	,	,	PUNCT
taxlaw-6842	706	29	at	at	ADP
taxlaw-6842	706	30	6	6	NUM
taxlaw-6842	706	31	(	(	PUNCT
taxlaw-6842	706	32	“	"	PUNCT
taxlaw-6842	706	33	often	often	ADV
taxlaw-6842	706	34	,	,	PUNCT
taxlaw-6842	706	35	organizations	organization	NOUN
taxlaw-6842	706	36	trying	try	VERB
taxlaw-6842	706	37	to	to	PART
taxlaw-6842	706	38	produce	produce	VERB
taxlaw-6842	706	39	social	social	ADJ
taxlaw-6842	706	40	impact	impact	NOUN
taxlaw-6842	706	41	have	have	AUX
taxlaw-6842	706	42	marketed	market	VERB
taxlaw-6842	706	43	their	their	PRON
taxlaw-6842	706	44	work	work	NOUN
taxlaw-6842	706	45	to	to	ADP
taxlaw-6842	706	46	donors	donor	NOUN
taxlaw-6842	706	47	through	through	ADP
taxlaw-6842	706	48	stories	story	NOUN
taxlaw-6842	706	49	about	about	ADP
taxlaw-6842	706	50	specific	specific	ADJ
taxlaw-6842	706	51	individuals	individual	NOUN
taxlaw-6842	706	52	who	who	PRON
taxlaw-6842	706	53	benefited	benefit	VERB
taxlaw-6842	706	54	from	from	ADP
taxlaw-6842	706	55	their	their	PRON
taxlaw-6842	706	56	programs	program	NOUN
taxlaw-6842	706	57	.	.	PUNCT
taxlaw-6842	706	58	”	"	PUNCT
taxlaw-6842	706	59	)	)	PUNCT
taxlaw-6842	706	60	.	.	PUNCT
taxlaw-6842	707	1	106	106	NUM
taxlaw-6842	707	2	evelyn	evelyn	PROPN
taxlaw-6842	707	3	brody	brody	PROPN
taxlaw-6842	707	4	,	,	PUNCT
taxlaw-6842	707	5	sunshine	sunshine	NOUN
taxlaw-6842	707	6	and	and	CCONJ
taxlaw-6842	707	7	shadows	shadow	NOUN
taxlaw-6842	707	8	on	on	ADP
taxlaw-6842	707	9	charity	charity	NOUN
taxlaw-6842	707	10	governance	governance	NOUN
taxlaw-6842	707	11	:	:	PUNCT
taxlaw-6842	707	12	public	public	ADJ
taxlaw-6842	707	13	disclosure	disclosure	NOUN
taxlaw-6842	707	14	as	as	ADP
taxlaw-6842	707	15	a	a	DET
taxlaw-6842	707	16	regulatory	regulatory	ADJ
taxlaw-6842	707	17	tool	tool	NOUN
taxlaw-6842	707	18	,	,	PUNCT
taxlaw-6842	707	19	12	12	NUM
taxlaw-6842	707	20	fla	fla	NOUN
taxlaw-6842	707	21	.	.	PUNCT
taxlaw-6842	708	1	tax	tax	PROPN
taxlaw-6842	708	2	rev	rev	PROPN
taxlaw-6842	708	3	.	.	PROPN
taxlaw-6842	708	4	183	183	NUM
taxlaw-6842	708	5	,	,	PUNCT
taxlaw-6842	708	6	184	184	NUM
taxlaw-6842	708	7	(	(	PUNCT
taxlaw-6842	708	8	2012	2012	NUM
taxlaw-6842	708	9	)	)	PUNCT
taxlaw-6842	708	10	(	(	PUNCT
taxlaw-6842	708	11	observing	observe	VERB
taxlaw-6842	708	12	that	that	SCONJ
taxlaw-6842	708	13	many	many	ADJ
taxlaw-6842	708	14	form	form	NOUN
taxlaw-6842	708	15	990s	990	NOUN
taxlaw-6842	708	16	“	"	PUNCT
taxlaw-6842	708	17	contain	contain	VERB
taxlaw-6842	708	18	errors	error	NOUN
taxlaw-6842	708	19	,	,	PUNCT
taxlaw-6842	708	20	some	some	PRON
taxlaw-6842	708	21	materially	materially	ADV
taxlaw-6842	708	22	misleading	misleading	ADJ
taxlaw-6842	708	23	”	"	PUNCT
taxlaw-6842	708	24	)	)	PUNCT
taxlaw-6842	709	1	[	[	X
taxlaw-6842	709	2	hereinafter	hereinafter	NOUN
taxlaw-6842	709	3	brody	brody	NOUN
taxlaw-6842	709	4	,	,	PUNCT
taxlaw-6842	709	5	“	"	PUNCT
taxlaw-6842	709	6	sunshine	sunshine	NOUN
taxlaw-6842	709	7	”	"	PUNCT
taxlaw-6842	709	8	]	]	PUNCT
taxlaw-6842	709	9	;	;	PUNCT
taxlaw-6842	709	10	karen	karen	PROPN
taxlaw-6842	709	11	a.	a.	PROPN
taxlaw-6842	709	12	froelich	froelich	PROPN
taxlaw-6842	709	13	&	&	CCONJ
taxlaw-6842	709	14	terry	terry	PROPN
taxlaw-6842	709	15	w.	w.	PROPN
taxlaw-6842	709	16	knoepfle	knoepfle	PROPN
taxlaw-6842	709	17	,	,	PUNCT
taxlaw-6842	709	18	internal	internal	ADJ
taxlaw-6842	709	19	revenue	revenue	NOUN
taxlaw-6842	709	20	service	service	NOUN
taxlaw-6842	709	21	990	990	NUM
taxlaw-6842	709	22	data	datum	NOUN
taxlaw-6842	709	23	:	:	PUNCT
taxlaw-6842	709	24	fact	fact	NOUN
taxlaw-6842	709	25	or	or	CCONJ
taxlaw-6842	709	26	fiction	fiction	NOUN
taxlaw-6842	709	27	?	?	PUNCT
taxlaw-6842	709	28	,	,	PUNCT
taxlaw-6842	709	29	25	25	NUM
taxlaw-6842	709	30	nonprofit	nonprofit	ADJ
taxlaw-6842	709	31	&	&	CCONJ
taxlaw-6842	709	32	vol	vol	NOUN
taxlaw-6842	709	33	.	.	PUNCT
taxlaw-6842	710	1	sect	sect	NOUN
taxlaw-6842	710	2	.	.	PUNCT
taxlaw-6842	711	1	q.	q.	PROPN
taxlaw-6842	711	2	,	,	PUNCT
taxlaw-6842	711	3	40	40	NUM
taxlaw-6842	711	4	,	,	PUNCT
taxlaw-6842	711	5	42	42	NUM
taxlaw-6842	711	6	(	(	PUNCT
taxlaw-6842	711	7	1996	1996	NUM
taxlaw-6842	711	8	)	)	PUNCT
taxlaw-6842	711	9	(	(	PUNCT
taxlaw-6842	711	10	“	"	PUNCT
taxlaw-6842	711	11	problems	problem	NOUN
taxlaw-6842	711	12	with	with	ADP
taxlaw-6842	711	13	this	this	DET
taxlaw-6842	711	14	source	source	NOUN
taxlaw-6842	711	15	of	of	ADP
taxlaw-6842	711	16	data	datum	NOUN
taxlaw-6842	711	17	are	be	AUX
taxlaw-6842	711	18	increasingly	increasingly	ADV
taxlaw-6842	711	19	being	be	AUX
taxlaw-6842	711	20	recognized	recognize	VERB
taxlaw-6842	711	21	”	"	PUNCT
taxlaw-6842	711	22	)	)	PUNCT
taxlaw-6842	711	23	.	.	PUNCT
taxlaw-6842	712	1	107	107	NUM
taxlaw-6842	712	2	since	since	SCONJ
taxlaw-6842	712	3	the	the	DET
taxlaw-6842	712	4	filing	filing	NOUN
taxlaw-6842	712	5	deadline	deadline	NOUN
taxlaw-6842	712	6	is	be	AUX
taxlaw-6842	712	7	over	over	ADP
taxlaw-6842	712	8	ten	ten	NUM
taxlaw-6842	712	9	months	month	NOUN
taxlaw-6842	712	10	after	after	ADP
taxlaw-6842	712	11	the	the	DET
taxlaw-6842	712	12	end	end	NOUN
taxlaw-6842	712	13	of	of	ADP
taxlaw-6842	712	14	their	their	PRON
taxlaw-6842	712	15	tax	tax	NOUN
taxlaw-6842	712	16	year	year	NOUN
taxlaw-6842	712	17	,	,	PUNCT
taxlaw-6842	712	18	information	information	NOUN
taxlaw-6842	712	19	about	about	ADP
taxlaw-6842	712	20	a	a	DET
taxlaw-6842	712	21	given	give	VERB
taxlaw-6842	712	22	year	year	NOUN
taxlaw-6842	712	23	(	(	PUNCT
taxlaw-6842	712	24	e.g.	e.g.	ADV
taxlaw-6842	712	25	,	,	PUNCT
taxlaw-6842	712	26	2020	2020	NUM
taxlaw-6842	712	27	)	)	PUNCT
taxlaw-6842	712	28	is	be	AUX
taxlaw-6842	712	29	not	not	PART
taxlaw-6842	712	30	available	available	ADJ
taxlaw-6842	712	31	until	until	ADP
taxlaw-6842	712	32	november	november	PROPN
taxlaw-6842	712	33	15	15	NUM
taxlaw-6842	712	34	of	of	ADP
taxlaw-6842	712	35	the	the	DET
taxlaw-6842	712	36	following	following	ADJ
taxlaw-6842	712	37	year	year	NOUN
taxlaw-6842	712	38	(	(	PUNCT
taxlaw-6842	712	39	e.g.	e.g.	ADV
taxlaw-6842	712	40	,	,	PUNCT
taxlaw-6842	712	41	2021	2021	NUM
taxlaw-6842	712	42	)	)	PUNCT
taxlaw-6842	712	43	.	.	PUNCT
taxlaw-6842	713	1	this	this	PRON
taxlaw-6842	713	2	assumes	assume	VERB
taxlaw-6842	713	3	nonprofits	nonprofit	NOUN
taxlaw-6842	713	4	are	be	AUX
taxlaw-6842	713	5	on	on	ADP
taxlaw-6842	713	6	a	a	DET
taxlaw-6842	713	7	calendar	calendar	NOUN
taxlaw-6842	713	8	tax	tax	NOUN
taxlaw-6842	713	9	year	year	NOUN
taxlaw-6842	713	10	and	and	CCONJ
taxlaw-6842	713	11	claim	claim	VERB
taxlaw-6842	713	12	an	an	DET
taxlaw-6842	713	13	automatic	automatic	ADJ
taxlaw-6842	713	14	six	six	NUM
taxlaw-6842	713	15	-	-	PUNCT
taxlaw-6842	713	16	month	month	NOUN
taxlaw-6842	713	17	extension	extension	NOUN
taxlaw-6842	713	18	.	.	PUNCT
taxlaw-6842	714	1	108	108	NUM
taxlaw-6842	714	2	the	the	DET
taxlaw-6842	714	3	closest	close	ADJ
taxlaw-6842	714	4	form	form	NOUN
taxlaw-6842	714	5	990	990	NUM
taxlaw-6842	714	6	comes	come	VERB
taxlaw-6842	714	7	to	to	ADP
taxlaw-6842	714	8	these	these	DET
taxlaw-6842	714	9	issues	issue	NOUN
taxlaw-6842	714	10	is	be	AUX
taxlaw-6842	714	11	in	in	ADP
taxlaw-6842	714	12	part	part	PROPN
taxlaw-6842	714	13	iii	iii	NOUN
taxlaw-6842	714	14	,	,	PUNCT
taxlaw-6842	714	15	a	a	DET
taxlaw-6842	714	16	“	"	PUNCT
taxlaw-6842	714	17	statement	statement	NOUN
taxlaw-6842	714	18	of	of	ADP
taxlaw-6842	714	19	program	program	NOUN
taxlaw-6842	714	20	service	service	NOUN
taxlaw-6842	714	21	accomplishments	accomplishment	NOUN
taxlaw-6842	714	22	,	,	PUNCT
taxlaw-6842	714	23	”	"	PUNCT
taxlaw-6842	714	24	which	which	PRON
taxlaw-6842	714	25	is	be	AUX
taxlaw-6842	714	26	supposed	suppose	VERB
taxlaw-6842	714	27	to	to	PART
taxlaw-6842	714	28	describe	describe	VERB
taxlaw-6842	714	29	the	the	DET
taxlaw-6842	714	30	mission	mission	NOUN
taxlaw-6842	714	31	and	and	CCONJ
taxlaw-6842	714	32	give	give	VERB
taxlaw-6842	714	33	an	an	DET
taxlaw-6842	714	34	overview	overview	NOUN
taxlaw-6842	714	35	of	of	ADP
taxlaw-6842	714	36	accomplishments	accomplishment	NOUN
taxlaw-6842	714	37	and	and	CCONJ
taxlaw-6842	714	38	expenses	expense	NOUN
taxlaw-6842	714	39	in	in	ADP
taxlaw-6842	714	40	the	the	DET
taxlaw-6842	714	41	nonprofit	nonprofit	NOUN
taxlaw-6842	714	42	’s	’s	PART
taxlaw-6842	714	43	three	three	NUM
taxlaw-6842	714	44	largest	large	ADJ
taxlaw-6842	714	45	program	program	NOUN
taxlaw-6842	714	46	areas	area	NOUN
taxlaw-6842	714	47	.	.	PUNCT
taxlaw-6842	715	1	the	the	DET
taxlaw-6842	715	2	focus	focus	NOUN
taxlaw-6842	715	3	is	be	AUX
taxlaw-6842	715	4	supposed	suppose	VERB
taxlaw-6842	715	5	to	to	PART
taxlaw-6842	715	6	be	be	AUX
taxlaw-6842	715	7	changes	change	NOUN
taxlaw-6842	715	8	since	since	SCONJ
taxlaw-6842	715	9	the	the	DET
taxlaw-6842	715	10	prior	prior	ADJ
taxlaw-6842	715	11	year	year	NOUN
taxlaw-6842	715	12	.	.	PUNCT
taxlaw-6842	716	1	see	see	VERB
taxlaw-6842	716	2	instructions	instruction	NOUN
taxlaw-6842	716	3	for	for	ADP
taxlaw-6842	716	4	form	form	NOUN
taxlaw-6842	716	5	990	990	NUM
taxlaw-6842	716	6	return	return	NOUN
taxlaw-6842	716	7	of	of	ADP
taxlaw-6842	716	8	organization	organization	NOUN
taxlaw-6842	716	9	exempt	exempt	ADJ
taxlaw-6842	716	10	from	from	ADP
taxlaw-6842	716	11	income	income	NOUN
taxlaw-6842	716	12	tax	tax	NOUN
taxlaw-6842	716	13	(	(	PUNCT
taxlaw-6842	716	14	2019	2019	NUM
taxlaw-6842	716	15	)	)	PUNCT
taxlaw-6842	716	16	,	,	PUNCT
taxlaw-6842	716	17	part	part	NOUN
taxlaw-6842	716	18	iii	iii	NOUN
taxlaw-6842	716	19	,	,	PUNCT
taxlaw-6842	716	20	https://www.irs.gov/instructions/i990#idm140401897078624	https://www.irs.gov/instructions/i990#idm140401897078624	NOUN
taxlaw-6842	716	21	[	[	PRON
taxlaw-6842	716	22	https://perma.cc/3yfe-uycf	https://perma.cc/3yfe-uycf	NOUN
taxlaw-6842	716	23	]	]	PUNCT
taxlaw-6842	716	24	.	.	PUNCT
taxlaw-6842	717	1	109	109	NUM
taxlaw-6842	717	2	peter	peter	PROPN
taxlaw-6842	717	3	swords	sword	NOUN
taxlaw-6842	717	4	,	,	PUNCT
taxlaw-6842	717	5	the	the	DET
taxlaw-6842	717	6	form	form	NOUN
taxlaw-6842	717	7	990	990	NUM
taxlaw-6842	717	8	as	as	ADP
taxlaw-6842	717	9	an	an	DET
taxlaw-6842	717	10	accountability	accountability	NOUN
taxlaw-6842	717	11	tool	tool	NOUN
taxlaw-6842	717	12	for	for	ADP
taxlaw-6842	717	13	501(c)(3	501(c)(3	NOUN
taxlaw-6842	717	14	)	)	PUNCT
taxlaw-6842	717	15	nonprofits	nonprofit	NOUN
taxlaw-6842	717	16	,	,	PUNCT
taxlaw-6842	717	17	57	57	NUM
taxlaw-6842	717	18	tax	tax	NOUN
taxlaw-6842	717	19	lawyer	lawyer	NOUN
taxlaw-6842	717	20	571	571	NUM
taxlaw-6842	717	21	,	,	PUNCT
taxlaw-6842	717	22	517	517	NUM
taxlaw-6842	717	23	(	(	PUNCT
taxlaw-6842	717	24	1998	1998	NUM
taxlaw-6842	717	25	)	)	PUNCT
taxlaw-6842	717	26	(	(	PUNCT
taxlaw-6842	717	27	noting	note	VERB
taxlaw-6842	717	28	that	that	SCONJ
taxlaw-6842	717	29	form	form	NOUN
taxlaw-6842	717	30	990	990	NUM
taxlaw-6842	717	31	is	be	AUX
taxlaw-6842	717	32	potentially	potentially	ADV
taxlaw-6842	717	33	effective	effective	ADJ
taxlaw-6842	717	34	in	in	ADP
taxlaw-6842	717	35	preventing	prevent	VERB
taxlaw-6842	717	36	self	self	NOUN
taxlaw-6842	717	37	-	-	PUNCT
taxlaw-6842	717	38	dealing	dealing	NOUN
taxlaw-6842	717	39	,	,	PUNCT
taxlaw-6842	717	40	an	an	DET
taxlaw-6842	717	41	effort	effort	NOUN
taxlaw-6842	717	42	he	he	PRON
taxlaw-6842	717	43	calls	call	VERB
taxlaw-6842	717	44	“	"	PUNCT
taxlaw-6842	717	45	negative	negative	ADJ
taxlaw-6842	717	46	accountability	accountability	NOUN
taxlaw-6842	717	47	,	,	PUNCT
taxlaw-6842	717	48	”	"	PUNCT
taxlaw-6842	717	49	but	but	CCONJ
taxlaw-6842	717	50	it	it	PRON
taxlaw-6842	717	51	is	be	AUX
taxlaw-6842	717	52	not	not	PART
taxlaw-6842	717	53	effective	effective	ADJ
taxlaw-6842	717	54	at	at	ADP
taxlaw-6842	717	55	determining	determine	VERB
taxlaw-6842	717	56	“	"	PUNCT
taxlaw-6842	717	57	whether	whether	SCONJ
taxlaw-6842	717	58	an	an	DET
taxlaw-6842	717	59	organization	organization	NOUN
taxlaw-6842	717	60	is	be	AUX
taxlaw-6842	717	61	doing	do	VERB
taxlaw-6842	717	62	anything	anything	PRON
taxlaw-6842	717	63	useful	useful	ADJ
taxlaw-6842	717	64	or	or	CCONJ
taxlaw-6842	717	65	whether	whether	SCONJ
taxlaw-6842	717	66	it	it	PRON
taxlaw-6842	717	67	is	be	AUX
taxlaw-6842	717	68	doing	do	VERB
taxlaw-6842	717	69	it	it	PRON
taxlaw-6842	717	70	effectively	effectively	ADV
taxlaw-6842	717	71	,	,	PUNCT
taxlaw-6842	717	72	”	"	PUNCT
taxlaw-6842	717	73	which	which	PRON
taxlaw-6842	717	74	he	he	PRON
taxlaw-6842	717	75	calls	call	VERB
taxlaw-6842	717	76	“	"	PUNCT
taxlaw-6842	717	77	positive	positive	ADJ
taxlaw-6842	717	78	accountability	accountability	NOUN
taxlaw-6842	717	79	”	"	PUNCT
taxlaw-6842	717	80	)	)	PUNCT
taxlaw-6842	717	81	;	;	PUNCT
taxlaw-6842	717	82	brody	brody	PROPN
taxlaw-6842	717	83	,	,	PUNCT
taxlaw-6842	717	84	sunshine	sunshine	NOUN
taxlaw-6842	717	85	,	,	PUNCT
taxlaw-6842	717	86	supra	supra	PROPN
taxlaw-6842	717	87	note	note	PROPN
taxlaw-6842	717	88	106	106	NUM
taxlaw-6842	717	89	,	,	PUNCT
taxlaw-6842	717	90	at	at	ADP
taxlaw-6842	717	91	188	188	NUM
taxlaw-6842	717	92	(	(	PUNCT
taxlaw-6842	717	93	“	"	PUNCT
taxlaw-6842	717	94	regrettably	regrettably	ADV
taxlaw-6842	717	95	,	,	PUNCT
taxlaw-6842	717	96	the	the	DET
taxlaw-6842	717	97	most	most	ADV
taxlaw-6842	717	98	important	important	ADJ
taxlaw-6842	717	99	information	information	NOUN
taxlaw-6842	717	100	that	that	PRON
taxlaw-6842	717	101	both	both	DET
taxlaw-6842	717	102	regulators	regulator	NOUN
taxlaw-6842	717	103	and	and	CCONJ
taxlaw-6842	717	104	the	the	DET
taxlaw-6842	717	105	public	public	NOUN
taxlaw-6842	717	106	might	might	AUX
taxlaw-6842	717	107	want	want	VERB
taxlaw-6842	717	108	will	will	AUX
taxlaw-6842	717	109	continue	continue	VERB
taxlaw-6842	717	110	to	to	PART
taxlaw-6842	717	111	be	be	AUX
taxlaw-6842	717	112	unavailable	unavailable	ADJ
taxlaw-6842	717	113	.	.	PUNCT
taxlaw-6842	717	114	.	.	PUNCT
taxlaw-6842	718	1	.	.	PUNCT
taxlaw-6842	719	1	as	as	ADP
taxlaw-6842	719	2	a	a	DET
taxlaw-6842	719	3	society	society	NOUN
taxlaw-6842	719	4	,	,	PUNCT
taxlaw-6842	719	5	we	we	PRON
taxlaw-6842	719	6	would	would	AUX
taxlaw-6842	719	7	want	want	VERB
taxlaw-6842	719	8	to	to	PART
taxlaw-6842	719	9	be	be	AUX
taxlaw-6842	719	10	able	able	ADJ
taxlaw-6842	719	11	to	to	PART
taxlaw-6842	719	12	assess	assess	VERB
taxlaw-6842	719	13	whether	whether	SCONJ
taxlaw-6842	719	14	and	and	CCONJ
taxlaw-6842	719	15	which	which	DET
taxlaw-6842	719	16	charities	charity	NOUN
taxlaw-6842	719	17	are	be	AUX
taxlaw-6842	719	18	producing	produce	VERB
taxlaw-6842	719	19	favorable	favorable	ADJ
taxlaw-6842	719	20	outcomes	outcome	NOUN
taxlaw-6842	719	21	,	,	PUNCT
taxlaw-6842	719	22	but	but	CCONJ
taxlaw-6842	719	23	often	often	ADV
taxlaw-6842	719	24	we	we	PRON
taxlaw-6842	719	25	can	can	AUX
taxlaw-6842	719	26	not	not	PART
taxlaw-6842	719	27	even	even	ADV
taxlaw-6842	719	28	measure	measure	VERB
taxlaw-6842	719	29	outputs	output	NOUN
taxlaw-6842	719	30	because	because	SCONJ
taxlaw-6842	719	31	quality	quality	NOUN
taxlaw-6842	719	32	can	can	AUX
taxlaw-6842	719	33	be	be	AUX
taxlaw-6842	719	34	subjective	subjective	ADJ
taxlaw-6842	719	35	.	.	PUNCT
taxlaw-6842	719	36	.	.	PUNCT
taxlaw-6842	719	37	.	.	PUNCT
taxlaw-6842	719	38	.	.	PUNCT
taxlaw-6842	720	1	thus	thus	ADV
taxlaw-6842	720	2	,	,	PUNCT
taxlaw-6842	720	3	beyond	beyond	ADP
taxlaw-6842	720	4	the	the	DET
taxlaw-6842	720	5	scope	scope	NOUN
taxlaw-6842	720	6	of	of	ADP
taxlaw-6842	720	7	this	this	DET
taxlaw-6842	720	8	paper	paper	NOUN
taxlaw-6842	720	9	is	be	AUX
taxlaw-6842	720	10	the	the	DET
taxlaw-6842	720	11	ultimate	ultimate	ADJ
taxlaw-6842	720	12	disclosure	disclosure	NOUN
taxlaw-6842	720	13	question	question	NOUN
taxlaw-6842	720	14	:	:	PUNCT
taxlaw-6842	720	15	how	how	SCONJ
taxlaw-6842	720	16	do	do	AUX
taxlaw-6842	720	17	we	we	PRON
taxlaw-6842	720	18	challenge	challenge	VERB
taxlaw-6842	720	19	an	an	DET
taxlaw-6842	720	20	organization	organization	NOUN
taxlaw-6842	720	21	that	that	PRON
taxlaw-6842	720	22	says	say	VERB
taxlaw-6842	720	23	it	it	PRON
taxlaw-6842	720	24	‘	'	PUNCT
taxlaw-6842	720	25	does	do	VERB
taxlaw-6842	720	26	good	good	NOUN
taxlaw-6842	720	27	’	'	PUNCT
taxlaw-6842	720	28	?	?	PUNCT
taxlaw-6842	720	29	”	"	PUNCT
taxlaw-6842	720	30	)	)	PUNCT
taxlaw-6842	720	31	.	.	PUNCT
taxlaw-6842	721	1	110	110	NUM
taxlaw-6842	721	2	certain	certain	ADJ
taxlaw-6842	721	3	types	type	NOUN
taxlaw-6842	721	4	of	of	ADP
taxlaw-6842	721	5	nonprofits	nonprofit	NOUN
taxlaw-6842	721	6	are	be	AUX
taxlaw-6842	721	7	required	require	VERB
taxlaw-6842	721	8	also	also	ADV
taxlaw-6842	721	9	to	to	PART
taxlaw-6842	721	10	provide	provide	VERB
taxlaw-6842	721	11	special	special	ADJ
taxlaw-6842	721	12	disclosure	disclosure	NOUN
taxlaw-6842	721	13	.	.	PUNCT
taxlaw-6842	722	1	for	for	ADP
taxlaw-6842	722	2	example	example	NOUN
taxlaw-6842	722	3	,	,	PUNCT
taxlaw-6842	722	4	hospitals	hospital	NOUN
taxlaw-6842	722	5	must	must	AUX
taxlaw-6842	722	6	release	release	VERB
taxlaw-6842	722	7	a	a	DET
taxlaw-6842	722	8	community	community	NOUN
taxlaw-6842	722	9	health	health	NOUN
taxlaw-6842	722	10	needs	need	VERB
taxlaw-6842	722	11	assessment	assessment	NOUN
taxlaw-6842	722	12	every	every	DET
taxlaw-6842	722	13	three	three	NUM
taxlaw-6842	722	14	years	year	NOUN
taxlaw-6842	722	15	.	.	PUNCT
taxlaw-6842	723	1	see	see	VERB
taxlaw-6842	723	2	treas	treas	PROPN
taxlaw-6842	723	3	.	.	PUNCT
taxlaw-6842	724	1	reg	reg	PROPN
taxlaw-6842	724	2	.	.	PUNCT
taxlaw-6842	724	3	1.501(r	1.501(r	NOUN
taxlaw-6842	724	4	)	)	PUNCT
taxlaw-6842	725	1	-3(b)(1)(iv	-3(b)(1)(iv	PROPN
taxlaw-6842	725	2	)	)	PUNCT
taxlaw-6842	725	3	.	.	PUNCT
taxlaw-6842	726	1	likewise	likewise	ADV
taxlaw-6842	726	2	,	,	PUNCT
taxlaw-6842	726	3	nonprofits	nonprofit	NOUN
taxlaw-6842	726	4	engaged	engage	VERB
taxlaw-6842	726	5	in	in	ADP
taxlaw-6842	726	6	public	public	ADJ
taxlaw-6842	726	7	interest	interest	NOUN
taxlaw-6842	726	8	litigation	litigation	NOUN
taxlaw-6842	726	9	are	be	AUX
taxlaw-6842	726	10	required	require	VERB
taxlaw-6842	726	11	to	to	PART
taxlaw-6842	726	12	disclose	disclose	VERB
taxlaw-6842	726	13	“	"	PUNCT
taxlaw-6842	726	14	a	a	DET
taxlaw-6842	726	15	description	description	NOUN
taxlaw-6842	726	16	of	of	ADP
taxlaw-6842	726	17	cases	case	NOUN
taxlaw-6842	726	18	litigated	litigate	VERB
taxlaw-6842	726	19	and	and	CCONJ
taxlaw-6842	726	20	the	the	DET
taxlaw-6842	726	21	rationale	rationale	NOUN
taxlaw-6842	726	22	for	for	ADP
taxlaw-6842	726	23	the	the	DET
taxlaw-6842	726	24	determination	determination	NOUN
taxlaw-6842	726	25	that	that	SCONJ
taxlaw-6842	726	26	they	they	PRON
taxlaw-6842	726	27	would	would	AUX
taxlaw-6842	726	28	benefit	benefit	VERB
taxlaw-6842	726	29	the	the	DET
taxlaw-6842	726	30	public	public	NOUN
taxlaw-6842	726	31	generally	generally	ADV
taxlaw-6842	726	32	.	.	PUNCT
taxlaw-6842	726	33	”	"	PUNCT
taxlaw-6842	727	1	see	see	VERB
taxlaw-6842	727	2	section	section	NOUN
taxlaw-6842	727	3	3.04	3.04	NUM
taxlaw-6842	727	4	of	of	ADP
taxlaw-6842	727	5	https://www.irs.gov/pub/irstege/rp1992-59.pdf	https://www.irs.gov/pub/irstege/rp1992-59.pdf	NOUN
taxlaw-6842	727	6	.	.	PUNCT
taxlaw-6842	728	1	[	[	X
taxlaw-6842	728	2	vol	vol	NOUN
taxlaw-6842	728	3	.	.	PROPN
taxlaw-6842	728	4	11.2	11.2	NUM
taxlaw-6842	728	5	columbia	columbia	PROPN
taxlaw-6842	728	6	journal	journal	PROPN
taxlaw-6842	728	7	of	of	ADP
taxlaw-6842	728	8	tax	tax	NOUN
taxlaw-6842	728	9	law	law	NOUN
taxlaw-6842	728	10	106	106	NUM
taxlaw-6842	728	11	schools	school	NOUN
taxlaw-6842	728	12	.	.	PUNCT
taxlaw-6842	729	1	scandals	scandal	NOUN
taxlaw-6842	729	2	at	at	ADP
taxlaw-6842	729	3	nonprofits	nonprofit	NOUN
taxlaw-6842	729	4	also	also	ADV
taxlaw-6842	729	5	are	be	AUX
taxlaw-6842	729	6	likely	likely	ADJ
taxlaw-6842	729	7	to	to	PART
taxlaw-6842	729	8	be	be	AUX
taxlaw-6842	729	9	covered.111	covered.111	VERB
taxlaw-6842	729	10	supplementing	supplement	VERB
taxlaw-6842	729	11	this	this	DET
taxlaw-6842	729	12	piecemeal	piecemeal	ADJ
taxlaw-6842	729	13	reporting	reporting	NOUN
taxlaw-6842	729	14	,	,	PUNCT
taxlaw-6842	729	15	outlets	outlet	NOUN
taxlaw-6842	729	16	that	that	PRON
taxlaw-6842	729	17	focus	focus	VERB
taxlaw-6842	729	18	on	on	ADP
taxlaw-6842	729	19	the	the	DET
taxlaw-6842	729	20	nonprofit	nonprofit	ADJ
taxlaw-6842	729	21	sector	sector	NOUN
taxlaw-6842	729	22	,	,	PUNCT
taxlaw-6842	729	23	or	or	CCONJ
taxlaw-6842	729	24	on	on	ADP
taxlaw-6842	729	25	areas	area	NOUN
taxlaw-6842	729	26	within	within	ADP
taxlaw-6842	729	27	it	it	PRON
taxlaw-6842	729	28	such	such	ADJ
taxlaw-6842	729	29	as	as	ADP
taxlaw-6842	729	30	international	international	ADJ
taxlaw-6842	729	31	development	development	NOUN
taxlaw-6842	729	32	,	,	PUNCT
taxlaw-6842	729	33	provide	provide	VERB
taxlaw-6842	729	34	more	more	ADV
taxlaw-6842	729	35	sustained	sustained	ADJ
taxlaw-6842	729	36	coverage.112	coverage.112	NOUN
taxlaw-6842	729	37	even	even	ADV
taxlaw-6842	729	38	so	so	ADV
taxlaw-6842	729	39	,	,	PUNCT
taxlaw-6842	729	40	the	the	DET
taxlaw-6842	729	41	media	medium	NOUN
taxlaw-6842	729	42	rarely	rarely	ADV
taxlaw-6842	729	43	analyzes	analyze	VERB
taxlaw-6842	729	44	the	the	DET
taxlaw-6842	729	45	impact	impact	NOUN
taxlaw-6842	729	46	and	and	CCONJ
taxlaw-6842	729	47	cost	cost	NOUN
taxlaw-6842	729	48	-	-	PUNCT
taxlaw-6842	729	49	effectiveness	effectiveness	NOUN
taxlaw-6842	729	50	of	of	ADP
taxlaw-6842	729	51	specific	specific	ADJ
taxlaw-6842	729	52	programs	program	NOUN
taxlaw-6842	729	53	.	.	PUNCT
taxlaw-6842	730	1	donors	donor	NOUN
taxlaw-6842	730	2	also	also	ADV
taxlaw-6842	730	3	can	can	AUX
taxlaw-6842	730	4	investigate	investigate	VERB
taxlaw-6842	730	5	whether	whether	SCONJ
taxlaw-6842	730	6	nonprofits	nonprofit	NOUN
taxlaw-6842	730	7	have	have	AUX
taxlaw-6842	730	8	received	receive	VERB
taxlaw-6842	730	9	a	a	DET
taxlaw-6842	730	10	“	"	PUNCT
taxlaw-6842	730	11	seal	seal	NOUN
taxlaw-6842	730	12	of	of	ADP
taxlaw-6842	730	13	approval	approval	NOUN
taxlaw-6842	730	14	”	"	PUNCT
taxlaw-6842	730	15	from	from	ADP
taxlaw-6842	730	16	an	an	DET
taxlaw-6842	730	17	industry	industry	NOUN
taxlaw-6842	730	18	association	association	NOUN
taxlaw-6842	730	19	by	by	ADP
taxlaw-6842	730	20	committing	commit	VERB
taxlaw-6842	730	21	to	to	PART
taxlaw-6842	730	22	meet	meet	VERB
taxlaw-6842	730	23	its	its	PRON
taxlaw-6842	730	24	standards	standard	NOUN
taxlaw-6842	730	25	.	.	PUNCT
taxlaw-6842	731	1	yet	yet	ADV
taxlaw-6842	731	2	as	as	ADP
taxlaw-6842	731	3	with	with	ADP
taxlaw-6842	731	4	rating	rating	NOUN
taxlaw-6842	731	5	agencies	agency	NOUN
taxlaw-6842	731	6	,	,	PUNCT
taxlaw-6842	731	7	these	these	DET
taxlaw-6842	731	8	associations	association	NOUN
taxlaw-6842	731	9	usually	usually	ADV
taxlaw-6842	731	10	focus	focus	VERB
taxlaw-6842	731	11	more	more	ADV
taxlaw-6842	731	12	on	on	ADP
taxlaw-6842	731	13	governance	governance	NOUN
taxlaw-6842	731	14	practices	practice	NOUN
taxlaw-6842	731	15	than	than	ADP
taxlaw-6842	731	16	on	on	ADP
taxlaw-6842	731	17	the	the	DET
taxlaw-6842	731	18	quality	quality	NOUN
taxlaw-6842	731	19	of	of	ADP
taxlaw-6842	731	20	programs.113	programs.113	PROPN
taxlaw-6842	731	21	given	give	VERB
taxlaw-6842	731	22	these	these	DET
taxlaw-6842	731	23	limits	limit	NOUN
taxlaw-6842	731	24	on	on	ADP
taxlaw-6842	731	25	publicly	publicly	ADV
taxlaw-6842	731	26	-	-	PUNCT
taxlaw-6842	731	27	available	available	ADJ
taxlaw-6842	731	28	information	information	NOUN
taxlaw-6842	731	29	,	,	PUNCT
taxlaw-6842	731	30	some	some	DET
taxlaw-6842	731	31	modest	modest	ADJ
taxlaw-6842	731	32	donors	donor	NOUN
taxlaw-6842	731	33	rely	rely	VERB
taxlaw-6842	731	34	on	on	ADP
taxlaw-6842	731	35	intermediaries	intermediary	NOUN
taxlaw-6842	731	36	to	to	PART
taxlaw-6842	731	37	allocate	allocate	VERB
taxlaw-6842	731	38	their	their	PRON
taxlaw-6842	731	39	donations	donation	NOUN
taxlaw-6842	731	40	,	,	PUNCT
taxlaw-6842	731	41	such	such	ADJ
taxlaw-6842	731	42	as	as	ADP
taxlaw-6842	731	43	the	the	DET
taxlaw-6842	731	44	united	united	ADJ
taxlaw-6842	731	45	way	way	PROPN
taxlaw-6842	731	46	or	or	CCONJ
taxlaw-6842	731	47	jewish	jewish	ADJ
taxlaw-6842	731	48	federations	federation	NOUN
taxlaw-6842	731	49	.	.	PUNCT
taxlaw-6842	732	1	these	these	DET
taxlaw-6842	732	2	federated	federate	VERB
taxlaw-6842	732	3	funds	fund	NOUN
taxlaw-6842	732	4	have	have	VERB
taxlaw-6842	732	5	the	the	DET
taxlaw-6842	732	6	clout	clout	NOUN
taxlaw-6842	732	7	to	to	PART
taxlaw-6842	732	8	ask	ask	VERB
taxlaw-6842	732	9	for	for	ADP
taxlaw-6842	732	10	information	information	NOUN
taxlaw-6842	732	11	but	but	CCONJ
taxlaw-6842	732	12	,	,	PUNCT
taxlaw-6842	732	13	as	as	SCONJ
taxlaw-6842	732	14	noted	note	VERB
taxlaw-6842	732	15	above	above	ADV
taxlaw-6842	732	16	,	,	PUNCT
taxlaw-6842	732	17	their	their	PRON
taxlaw-6842	732	18	allocations	allocation	NOUN
taxlaw-6842	732	19	are	be	AUX
taxlaw-6842	732	20	sometimes	sometimes	ADV
taxlaw-6842	732	21	skewed	skew	VERB
taxlaw-6842	732	22	by	by	ADP
taxlaw-6842	732	23	their	their	PRON
taxlaw-6842	732	24	own	own	ADJ
taxlaw-6842	732	25	agency	agency	NOUN
taxlaw-6842	732	26	costs	cost	NOUN
taxlaw-6842	732	27	and	and	CCONJ
taxlaw-6842	732	28	other	other	ADJ
taxlaw-6842	732	29	internal	internal	ADJ
taxlaw-6842	732	30	dynamics	dynamic	NOUN
taxlaw-6842	732	31	.	.	PUNCT
taxlaw-6842	733	1	3	3	X
taxlaw-6842	733	2	.	.	X
taxlaw-6842	733	3	influence	influence	NOUN
taxlaw-6842	733	4	even	even	ADV
taxlaw-6842	733	5	if	if	SCONJ
taxlaw-6842	733	6	donors	donor	NOUN
taxlaw-6842	733	7	have	have	VERB
taxlaw-6842	733	8	the	the	DET
taxlaw-6842	733	9	incentive	incentive	NOUN
taxlaw-6842	733	10	and	and	CCONJ
taxlaw-6842	733	11	information	information	NOUN
taxlaw-6842	733	12	to	to	PART
taxlaw-6842	733	13	press	press	VERB
taxlaw-6842	733	14	for	for	ADP
taxlaw-6842	733	15	more	more	ADV
taxlaw-6842	733	16	efficient	efficient	ADJ
taxlaw-6842	733	17	resource	resource	NOUN
taxlaw-6842	733	18	allocation	allocation	NOUN
taxlaw-6842	733	19	,	,	PUNCT
taxlaw-6842	733	20	they	they	PRON
taxlaw-6842	733	21	do	do	AUX
taxlaw-6842	733	22	not	not	PART
taxlaw-6842	733	23	always	always	ADV
taxlaw-6842	733	24	have	have	VERB
taxlaw-6842	733	25	the	the	DET
taxlaw-6842	733	26	influence	influence	NOUN
taxlaw-6842	733	27	to	to	PART
taxlaw-6842	733	28	do	do	VERB
taxlaw-6842	733	29	so	so	ADV
taxlaw-6842	733	30	.	.	PUNCT
taxlaw-6842	734	1	the	the	DET
taxlaw-6842	734	2	key	key	ADJ
taxlaw-6842	734	3	variable	variable	NOUN
taxlaw-6842	734	4	is	be	AUX
taxlaw-6842	734	5	how	how	SCONJ
taxlaw-6842	734	6	much	much	ADJ
taxlaw-6842	734	7	they	they	PRON
taxlaw-6842	734	8	give	give	VERB
taxlaw-6842	734	9	.	.	PUNCT
taxlaw-6842	735	1	unlike	unlike	ADP
taxlaw-6842	735	2	modest	modest	ADJ
taxlaw-6842	735	3	donors	donor	NOUN
taxlaw-6842	735	4	,	,	PUNCT
taxlaw-6842	735	5	major	major	ADJ
taxlaw-6842	735	6	donors	donor	NOUN
taxlaw-6842	735	7	have	have	VERB
taxlaw-6842	735	8	significant	significant	ADJ
taxlaw-6842	735	9	sway	sway	NOUN
taxlaw-6842	735	10	with	with	ADP
taxlaw-6842	735	11	management.114	management.114	NOUN
taxlaw-6842	735	12	if	if	SCONJ
taxlaw-6842	735	13	the	the	DET
taxlaw-6842	735	14	nonprofit	nonprofit	NOUN
taxlaw-6842	735	15	does	do	AUX
taxlaw-6842	735	16	not	not	PART
taxlaw-6842	735	17	meet	meet	VERB
taxlaw-6842	735	18	their	their	PRON
taxlaw-6842	735	19	expectations	expectation	NOUN
taxlaw-6842	735	20	,	,	PUNCT
taxlaw-6842	735	21	these	these	DET
taxlaw-6842	735	22	donors	donor	NOUN
taxlaw-6842	735	23	can	can	AUX
taxlaw-6842	735	24	find	find	VERB
taxlaw-6842	735	25	other	other	ADJ
taxlaw-6842	735	26	outlets	outlet	NOUN
taxlaw-6842	735	27	for	for	ADP
taxlaw-6842	735	28	their	their	PRON
taxlaw-6842	735	29	philanthropy	philanthropy	NOUN
taxlaw-6842	735	30	,	,	PUNCT
taxlaw-6842	735	31	and	and	CCONJ
taxlaw-6842	735	32	this	this	DET
taxlaw-6842	735	33	prospect	prospect	NOUN
taxlaw-6842	735	34	gives	give	VERB
taxlaw-6842	735	35	them	they	PRON
taxlaw-6842	735	36	leverage	leverage	NOUN
taxlaw-6842	735	37	.	.	PUNCT
taxlaw-6842	736	1	some	some	DET
taxlaw-6842	736	2	donors	donor	NOUN
taxlaw-6842	736	3	exert	exert	VERB
taxlaw-6842	736	4	added	add	VERB
taxlaw-6842	736	5	influence	influence	NOUN
taxlaw-6842	736	6	by	by	ADP
taxlaw-6842	736	7	inducing	induce	VERB
taxlaw-6842	736	8	others	other	NOUN
taxlaw-6842	736	9	to	to	PART
taxlaw-6842	736	10	give	give	VERB
taxlaw-6842	736	11	.	.	PUNCT
taxlaw-6842	737	1	for	for	ADP
taxlaw-6842	737	2	example	example	NOUN
taxlaw-6842	737	3	,	,	PUNCT
taxlaw-6842	737	4	a	a	DET
taxlaw-6842	737	5	gift	gift	NOUN
taxlaw-6842	737	6	from	from	ADP
taxlaw-6842	737	7	well	well	ADV
taxlaw-6842	737	8	-	-	PUNCT
taxlaw-6842	737	9	respected	respect	VERB
taxlaw-6842	737	10	donors	donor	NOUN
taxlaw-6842	737	11	can	can	AUX
taxlaw-6842	737	12	serve	serve	VERB
taxlaw-6842	737	13	as	as	ADP
taxlaw-6842	737	14	a	a	DET
taxlaw-6842	737	15	“	"	PUNCT
taxlaw-6842	737	16	seal	seal	NOUN
taxlaw-6842	737	17	of	of	ADP
taxlaw-6842	737	18	approval	approval	NOUN
taxlaw-6842	737	19	”	"	PUNCT
taxlaw-6842	737	20	for	for	ADP
taxlaw-6842	737	21	others	other	NOUN
taxlaw-6842	737	22	.	.	PUNCT
taxlaw-6842	738	1	current	current	ADJ
taxlaw-6842	738	2	and	and	CCONJ
taxlaw-6842	738	3	future	future	ADJ
taxlaw-6842	738	4	donations	donation	NOUN
taxlaw-6842	738	5	carry	carry	VERB
taxlaw-6842	738	6	more	more	ADJ
taxlaw-6842	738	7	influence	influence	NOUN
taxlaw-6842	738	8	than	than	ADP
taxlaw-6842	738	9	past	past	ADJ
taxlaw-6842	738	10	donations	donation	NOUN
taxlaw-6842	738	11	.	.	PUNCT
taxlaw-6842	739	1	for	for	ADP
taxlaw-6842	739	2	example	example	NOUN
taxlaw-6842	739	3	,	,	PUNCT
taxlaw-6842	739	4	a	a	DET
taxlaw-6842	739	5	donor	donor	NOUN
taxlaw-6842	739	6	who	who	PRON
taxlaw-6842	739	7	gave	give	VERB
taxlaw-6842	739	8	an	an	DET
taxlaw-6842	739	9	endowment	endowment	NOUN
taxlaw-6842	739	10	last	last	ADJ
taxlaw-6842	739	11	year	year	NOUN
taxlaw-6842	739	12	can	can	AUX
taxlaw-6842	739	13	no	no	ADV
taxlaw-6842	739	14	longer	long	ADV
taxlaw-6842	739	15	withhold	withhold	VERB
taxlaw-6842	739	16	her	her	PRON
taxlaw-6842	739	17	support	support	NOUN
taxlaw-6842	739	18	,	,	PUNCT
taxlaw-6842	739	19	and	and	CCONJ
taxlaw-6842	739	20	thus	thus	ADV
taxlaw-6842	739	21	has	have	VERB
taxlaw-6842	739	22	less	less	ADJ
taxlaw-6842	739	23	clout	clout	NOUN
taxlaw-6842	739	24	than	than	ADP
taxlaw-6842	739	25	one	one	NUM
taxlaw-6842	739	26	who	who	PRON
taxlaw-6842	739	27	retains	retain	VERB
taxlaw-6842	739	28	discretion	discretion	NOUN
taxlaw-6842	739	29	to	to	PART
taxlaw-6842	739	30	stop	stop	VERB
taxlaw-6842	739	31	giving.115	giving.115	PROPN
taxlaw-6842	739	32	this	this	PRON
taxlaw-6842	739	33	is	be	AUX
taxlaw-6842	739	34	all	all	DET
taxlaw-6842	739	35	the	the	PRON
taxlaw-6842	739	36	more	more	ADV
taxlaw-6842	739	37	true	true	ADJ
taxlaw-6842	739	38	of	of	ADP
taxlaw-6842	739	39	someone	someone	PRON
taxlaw-6842	739	40	who	who	PRON
taxlaw-6842	739	41	endowed	endow	VERB
taxlaw-6842	739	42	a	a	DET
taxlaw-6842	739	43	private	private	ADJ
taxlaw-6842	739	44	foundation	foundation	NOUN
taxlaw-6842	739	45	,	,	PUNCT
taxlaw-6842	739	46	and	and	CCONJ
taxlaw-6842	739	47	has	have	AUX
taxlaw-6842	739	48	since	since	SCONJ
taxlaw-6842	739	49	passed	pass	VERB
taxlaw-6842	739	50	away	away	ADV
taxlaw-6842	739	51	;	;	PUNCT
taxlaw-6842	739	52	in	in	ADP
taxlaw-6842	739	53	this	this	DET
taxlaw-6842	739	54	circumstance	circumstance	NOUN
taxlaw-6842	739	55	,	,	PUNCT
taxlaw-6842	739	56	foundations	foundation	NOUN
taxlaw-6842	739	57	often	often	ADV
taxlaw-6842	739	58	implement	implement	VERB
taxlaw-6842	739	59	the	the	DET
taxlaw-6842	739	60	preferences	preference	NOUN
taxlaw-6842	739	61	of	of	ADP
taxlaw-6842	739	62	their	their	PRON
taxlaw-6842	739	63	professionals	professional	NOUN
taxlaw-6842	739	64	and	and	CCONJ
taxlaw-6842	739	65	board	board	NOUN
taxlaw-6842	739	66	,	,	PUNCT
taxlaw-6842	739	67	rather	rather	ADV
taxlaw-6842	739	68	than	than	ADP
taxlaw-6842	739	69	of	of	ADP
taxlaw-6842	739	70	their	their	PRON
taxlaw-6842	739	71	founder	founder	NOUN
taxlaw-6842	739	72	.	.	PUNCT
taxlaw-6842	740	1	anticipating	anticipate	VERB
taxlaw-6842	740	2	this	this	DET
taxlaw-6842	740	3	erosion	erosion	NOUN
taxlaw-6842	740	4	of	of	ADP
taxlaw-6842	740	5	influence	influence	NOUN
taxlaw-6842	740	6	,	,	PUNCT
taxlaw-6842	740	7	endowment	endowment	NOUN
taxlaw-6842	740	8	donors	donor	NOUN
taxlaw-6842	740	9	often	often	ADV
taxlaw-6842	740	10	require	require	VERB
taxlaw-6842	740	11	the	the	DET
taxlaw-6842	740	12	endowment	endowment	NOUN
taxlaw-6842	740	13	to	to	PART
taxlaw-6842	740	14	be	be	AUX
taxlaw-6842	740	15	returned	return	VERB
taxlaw-6842	740	16	(	(	PUNCT
taxlaw-6842	740	17	or	or	CCONJ
taxlaw-6842	740	18	given	give	VERB
taxlaw-6842	740	19	to	to	ADP
taxlaw-6842	740	20	another	another	DET
taxlaw-6842	740	21	charity	charity	NOUN
taxlaw-6842	740	22	)	)	PUNCT
taxlaw-6842	740	23	in	in	ADP
taxlaw-6842	740	24	specified	specified	ADJ
taxlaw-6842	740	25	circumstances	circumstance	NOUN
taxlaw-6842	740	26	.	.	PUNCT
taxlaw-6842	741	1	but	but	CCONJ
taxlaw-6842	741	2	these	these	DET
taxlaw-6842	741	3	contractual	contractual	ADJ
taxlaw-6842	741	4	restrictions	restriction	NOUN
taxlaw-6842	741	5	are	be	AUX
taxlaw-6842	741	6	an	an	DET
taxlaw-6842	741	7	imperfect	imperfect	ADJ
taxlaw-6842	741	8	source	source	NOUN
taxlaw-6842	741	9	of	of	ADP
taxlaw-6842	741	10	influence	influence	NOUN
taxlaw-6842	741	11	,	,	PUNCT
taxlaw-6842	741	12	since	since	SCONJ
taxlaw-6842	741	13	donors	donor	NOUN
taxlaw-6842	741	14	can	can	AUX
taxlaw-6842	741	15	not	not	PART
taxlaw-6842	741	16	anticipate	anticipate	VERB
taxlaw-6842	741	17	all	all	DET
taxlaw-6842	741	18	the	the	DET
taxlaw-6842	741	19	scenarios	scenario	NOUN
taxlaw-6842	741	20	they	they	PRON
taxlaw-6842	741	21	wish	wish	VERB
taxlaw-6842	741	22	to	to	PART
taxlaw-6842	741	23	prevent	prevent	VERB
taxlaw-6842	741	24	.	.	PUNCT
taxlaw-6842	742	1	111	111	NUM
taxlaw-6842	742	2	see	see	NOUN
taxlaw-6842	742	3	swords	sword	NOUN
taxlaw-6842	742	4	,	,	PUNCT
taxlaw-6842	742	5	supra	supra	PROPN
taxlaw-6842	742	6	note	note	NOUN
taxlaw-6842	742	7	109	109	NUM
taxlaw-6842	742	8	,	,	PUNCT
taxlaw-6842	742	9	at	at	ADP
taxlaw-6842	742	10	573	573	NUM
taxlaw-6842	742	11	(	(	PUNCT
taxlaw-6842	742	12	“	"	PUNCT
taxlaw-6842	742	13	good	good	ADJ
taxlaw-6842	742	14	reporters	reporter	NOUN
taxlaw-6842	742	15	-hard	-hard	NOUN
taxlaw-6842	742	16	-	-	PUNCT
taxlaw-6842	742	17	news	news	NOUN
taxlaw-6842	742	18	,	,	PUNCT
taxlaw-6842	742	19	hard	hard	ADJ
taxlaw-6842	742	20	-	-	PUNCT
taxlaw-6842	742	21	news	news	NOUN
taxlaw-6842	742	22	reporters	reporter	NOUN
taxlaw-6842	742	23	-love	-love	VERB
taxlaw-6842	742	24	nothing	nothing	PRON
taxlaw-6842	742	25	more	more	ADJ
taxlaw-6842	742	26	than	than	ADP
taxlaw-6842	742	27	exposing	expose	VERB
taxlaw-6842	742	28	such	such	ADJ
taxlaw-6842	742	29	abuses	abuse	NOUN
taxlaw-6842	742	30	.	.	PUNCT
taxlaw-6842	742	31	”	"	PUNCT
taxlaw-6842	742	32	)	)	PUNCT
taxlaw-6842	742	33	.	.	PUNCT
taxlaw-6842	743	1	112	112	NUM
taxlaw-6842	743	2	see	see	VERB
taxlaw-6842	743	3	,	,	PUNCT
taxlaw-6842	743	4	e.g.	e.g.	ADV
taxlaw-6842	743	5	,	,	PUNCT
taxlaw-6842	743	6	https://www.devex.com/news	https://www.devex.com/new	NOUN
taxlaw-6842	743	7	[	[	X
taxlaw-6842	743	8	https://perma.cc/gj3l-9u95	https://perma.cc/gj3l-9u95	X
taxlaw-6842	743	9	]	]	X
taxlaw-6842	743	10	(	(	PUNCT
taxlaw-6842	743	11	covering	cover	VERB
taxlaw-6842	743	12	international	international	ADJ
taxlaw-6842	743	13	aid	aid	NOUN
taxlaw-6842	743	14	industry	industry	NOUN
taxlaw-6842	743	15	)	)	PUNCT
taxlaw-6842	743	16	;	;	PUNCT
taxlaw-6842	743	17	https://ejewishphilanthropy.com/	https://ejewishphilanthropy.com/	PROPN
taxlaw-6842	743	18	[	[	X
taxlaw-6842	743	19	https://perma.cc/sv7x-ynu8	https://perma.cc/sv7x-ynu8	X
taxlaw-6842	743	20	]	]	X
taxlaw-6842	743	21	(	(	PUNCT
taxlaw-6842	743	22	covering	cover	VERB
taxlaw-6842	743	23	jewish	jewish	ADJ
taxlaw-6842	743	24	philanthropy	philanthropy	NOUN
taxlaw-6842	743	25	)	)	PUNCT
taxlaw-6842	743	26	.	.	PUNCT
taxlaw-6842	744	1	113	113	NUM
taxlaw-6842	744	2	see	see	VERB
taxlaw-6842	744	3	prakash	prakash	PROPN
taxlaw-6842	744	4	&	&	CCONJ
taxlaw-6842	744	5	gugerty	gugerty	PROPN
taxlaw-6842	744	6	,	,	PUNCT
taxlaw-6842	744	7	supra	supra	PROPN
taxlaw-6842	744	8	note	note	PROPN
taxlaw-6842	744	9	11	11	NUM
taxlaw-6842	744	10	,	,	PUNCT
taxlaw-6842	744	11	at	at	ADP
taxlaw-6842	744	12	34	34	NUM
taxlaw-6842	744	13	-	-	SYM
taxlaw-6842	744	14	35	35	NUM
taxlaw-6842	744	15	(	(	PUNCT
taxlaw-6842	744	16	advocating	advocate	VERB
taxlaw-6842	744	17	“	"	PUNCT
taxlaw-6842	744	18	accountability	accountability	NOUN
taxlaw-6842	744	19	clubs	club	NOUN
taxlaw-6842	744	20	”	"	PUNCT
taxlaw-6842	744	21	as	as	ADP
taxlaw-6842	744	22	signals	signal	NOUN
taxlaw-6842	744	23	of	of	ADP
taxlaw-6842	744	24	quality	quality	NOUN
taxlaw-6842	744	25	and	and	CCONJ
taxlaw-6842	744	26	offering	offer	VERB
taxlaw-6842	744	27	examples	example	NOUN
taxlaw-6842	744	28	of	of	ADP
taxlaw-6842	744	29	club	club	NOUN
taxlaw-6842	744	30	standards	standard	NOUN
taxlaw-6842	744	31	on	on	ADP
taxlaw-6842	744	32	board	board	NOUN
taxlaw-6842	744	33	composition	composition	NOUN
taxlaw-6842	744	34	,	,	PUNCT
taxlaw-6842	744	35	hr	hr	NOUN
taxlaw-6842	744	36	management	management	NOUN
taxlaw-6842	744	37	,	,	PUNCT
taxlaw-6842	744	38	fundraising	fundraising	NOUN
taxlaw-6842	744	39	practices	practice	NOUN
taxlaw-6842	744	40	,	,	PUNCT
taxlaw-6842	744	41	and	and	CCONJ
taxlaw-6842	744	42	transparency	transparency	NOUN
taxlaw-6842	744	43	)	)	PUNCT
taxlaw-6842	744	44	.	.	PUNCT
taxlaw-6842	745	1	114	114	NUM
taxlaw-6842	745	2	hansmann	hansmann	NOUN
taxlaw-6842	745	3	,	,	PUNCT
taxlaw-6842	745	4	economic	economic	ADJ
taxlaw-6842	745	5	theories	theory	NOUN
taxlaw-6842	745	6	,	,	PUNCT
taxlaw-6842	745	7	supra	supra	PROPN
taxlaw-6842	745	8	note	note	PROPN
taxlaw-6842	745	9	16	16	NUM
taxlaw-6842	745	10	,	,	PUNCT
taxlaw-6842	745	11	at	at	ADP
taxlaw-6842	745	12	31	31	NUM
taxlaw-6842	745	13	-	-	SYM
taxlaw-6842	745	14	32	32	NUM
taxlaw-6842	745	15	.	.	PUNCT
taxlaw-6842	746	1	at	at	ADP
taxlaw-6842	746	2	first	first	ADJ
taxlaw-6842	746	3	blush	blush	NOUN
taxlaw-6842	746	4	,	,	PUNCT
taxlaw-6842	746	5	the	the	DET
taxlaw-6842	746	6	influence	influence	NOUN
taxlaw-6842	746	7	of	of	ADP
taxlaw-6842	746	8	donors	donor	NOUN
taxlaw-6842	746	9	as	as	ADP
taxlaw-6842	746	10	a	a	DET
taxlaw-6842	746	11	group	group	NOUN
taxlaw-6842	746	12	might	might	AUX
taxlaw-6842	746	13	seem	seem	VERB
taxlaw-6842	746	14	limited	limited	ADJ
taxlaw-6842	746	15	,	,	PUNCT
taxlaw-6842	746	16	since	since	SCONJ
taxlaw-6842	746	17	donations	donation	NOUN
taxlaw-6842	746	18	on	on	ADP
taxlaw-6842	746	19	average	average	ADJ
taxlaw-6842	746	20	are	be	AUX
taxlaw-6842	746	21	less	less	ADJ
taxlaw-6842	746	22	than	than	ADP
taxlaw-6842	746	23	a	a	DET
taxlaw-6842	746	24	third	third	NOUN
taxlaw-6842	746	25	of	of	ADP
taxlaw-6842	746	26	u.s	u.s	PROPN
taxlaw-6842	746	27	.	.	PROPN
taxlaw-6842	746	28	nonprofits	nonprofit	NOUN
taxlaw-6842	746	29	’	'	PUNCT
taxlaw-6842	746	30	revenue	revenue	NOUN
taxlaw-6842	746	31	.	.	PUNCT
taxlaw-6842	747	1	see	see	VERB
taxlaw-6842	747	2	brody	brody	PROPN
taxlaw-6842	747	3	,	,	PUNCT
taxlaw-6842	747	4	agents	agent	NOUN
taxlaw-6842	747	5	without	without	ADP
taxlaw-6842	747	6	principals	principal	NOUN
taxlaw-6842	747	7	,	,	PUNCT
taxlaw-6842	747	8	supra	supra	PROPN
taxlaw-6842	747	9	note	note	NOUN
taxlaw-6842	747	10	16	16	NUM
taxlaw-6842	747	11	,	,	PUNCT
taxlaw-6842	747	12	at	at	ADP
taxlaw-6842	747	13	470	470	NUM
taxlaw-6842	747	14	(	(	PUNCT
taxlaw-6842	747	15	“	"	PUNCT
taxlaw-6842	747	16	few	few	ADJ
taxlaw-6842	747	17	nonprofits	nonprofit	NOUN
taxlaw-6842	747	18	actually	actually	ADV
taxlaw-6842	747	19	rely	rely	VERB
taxlaw-6842	747	20	on	on	ADP
taxlaw-6842	747	21	donors	donor	NOUN
taxlaw-6842	747	22	for	for	ADP
taxlaw-6842	747	23	the	the	DET
taxlaw-6842	747	24	bulk	bulk	NOUN
taxlaw-6842	747	25	of	of	ADP
taxlaw-6842	747	26	their	their	PRON
taxlaw-6842	747	27	support	support	NOUN
taxlaw-6842	747	28	.	.	PUNCT
taxlaw-6842	747	29	”	"	PUNCT
taxlaw-6842	747	30	)	)	PUNCT
taxlaw-6842	748	1	yet	yet	ADV
taxlaw-6842	748	2	some	some	PRON
taxlaw-6842	748	3	(	(	PUNCT
taxlaw-6842	748	4	e.g.	e.g.	ADV
taxlaw-6842	748	5	,	,	PUNCT
taxlaw-6842	748	6	social	social	ADJ
taxlaw-6842	748	7	services	service	NOUN
taxlaw-6842	748	8	organizations	organization	NOUN
taxlaw-6842	748	9	)	)	PUNCT
taxlaw-6842	748	10	rely	rely	VERB
taxlaw-6842	748	11	much	much	ADV
taxlaw-6842	748	12	more	more	ADJ
taxlaw-6842	748	13	on	on	ADP
taxlaw-6842	748	14	donations	donation	NOUN
taxlaw-6842	748	15	than	than	ADP
taxlaw-6842	748	16	others	other	NOUN
taxlaw-6842	748	17	(	(	PUNCT
taxlaw-6842	748	18	e.g.	e.g.	ADV
taxlaw-6842	748	19	,	,	PUNCT
taxlaw-6842	748	20	hospitals	hospital	NOUN
taxlaw-6842	748	21	)	)	PUNCT
taxlaw-6842	748	22	.	.	PUNCT
taxlaw-6842	749	1	even	even	ADV
taxlaw-6842	749	2	when	when	SCONJ
taxlaw-6842	749	3	donations	donation	NOUN
taxlaw-6842	749	4	fund	fund	VERB
taxlaw-6842	749	5	only	only	ADV
taxlaw-6842	749	6	a	a	DET
taxlaw-6842	749	7	fraction	fraction	NOUN
taxlaw-6842	749	8	of	of	ADP
taxlaw-6842	749	9	the	the	DET
taxlaw-6842	749	10	budget	budget	NOUN
taxlaw-6842	749	11	,	,	PUNCT
taxlaw-6842	749	12	managers	manager	NOUN
taxlaw-6842	749	13	still	still	ADV
taxlaw-6842	749	14	do	do	AUX
taxlaw-6842	749	15	n’t	not	PART
taxlaw-6842	749	16	want	want	VERB
taxlaw-6842	749	17	to	to	PART
taxlaw-6842	749	18	lose	lose	VERB
taxlaw-6842	749	19	them	they	PRON
taxlaw-6842	749	20	,	,	PUNCT
taxlaw-6842	749	21	or	or	CCONJ
taxlaw-6842	749	22	they	they	PRON
taxlaw-6842	749	23	will	will	AUX
taxlaw-6842	749	24	have	have	VERB
taxlaw-6842	749	25	to	to	PART
taxlaw-6842	749	26	make	make	VERB
taxlaw-6842	749	27	painful	painful	ADJ
taxlaw-6842	749	28	cuts	cut	NOUN
taxlaw-6842	749	29	in	in	ADP
taxlaw-6842	749	30	services	service	NOUN
taxlaw-6842	749	31	and	and	CCONJ
taxlaw-6842	749	32	employee	employee	NOUN
taxlaw-6842	749	33	headcounts	headcount	NOUN
taxlaw-6842	749	34	.	.	PUNCT
taxlaw-6842	750	1	115	115	NUM
taxlaw-6842	750	2	schizer	schizer	NOUN
taxlaw-6842	750	3	,	,	PUNCT
taxlaw-6842	750	4	comparing	compare	VERB
taxlaw-6842	750	5	the	the	DET
taxlaw-6842	750	6	deduction	deduction	NOUN
taxlaw-6842	750	7	with	with	ADP
taxlaw-6842	750	8	the	the	DET
taxlaw-6842	750	9	exemption	exemption	NOUN
taxlaw-6842	750	10	,	,	PUNCT
taxlaw-6842	750	11	supra	supra	PROPN
taxlaw-6842	750	12	note	note	NOUN
taxlaw-6842	750	13	4	4	NUM
taxlaw-6842	750	14	,	,	PUNCT
taxlaw-6842	750	15	at	at	ADP
taxlaw-6842	750	16	665	665	NUM
taxlaw-6842	750	17	.	.	PUNCT
taxlaw-6842	750	18	2020	2020	NUM
taxlaw-6842	750	19	]	]	PUNCT
taxlaw-6842	750	20	enhancing	enhance	VERB
taxlaw-6842	750	21	efficiency	efficiency	NOUN
taxlaw-6842	750	22	at	at	ADP
taxlaw-6842	750	23	nonprofits	nonprofit	NOUN
taxlaw-6842	750	24	with	with	ADP
taxlaw-6842	750	25	analysis	analysis	NOUN
taxlaw-6842	750	26	and	and	CCONJ
taxlaw-6842	750	27	disclosure	disclosure	NOUN
taxlaw-6842	750	28	107	107	NUM
taxlaw-6842	750	29	to	to	PART
taxlaw-6842	750	30	sum	sum	VERB
taxlaw-6842	750	31	up	up	ADP
taxlaw-6842	750	32	,	,	PUNCT
taxlaw-6842	750	33	many	many	ADJ
taxlaw-6842	750	34	donors	donor	NOUN
taxlaw-6842	750	35	want	want	VERB
taxlaw-6842	750	36	their	their	PRON
taxlaw-6842	750	37	money	money	NOUN
taxlaw-6842	750	38	to	to	PART
taxlaw-6842	750	39	be	be	AUX
taxlaw-6842	750	40	used	use	VERB
taxlaw-6842	750	41	wisely	wisely	ADV
taxlaw-6842	750	42	,	,	PUNCT
taxlaw-6842	750	43	but	but	CCONJ
taxlaw-6842	750	44	only	only	ADV
taxlaw-6842	750	45	a	a	DET
taxlaw-6842	750	46	subset	subset	NOUN
taxlaw-6842	750	47	give	give	VERB
taxlaw-6842	750	48	generously	generously	ADV
taxlaw-6842	750	49	enough	enough	ADJ
taxlaw-6842	750	50	to	to	PART
taxlaw-6842	750	51	exert	exert	VERB
taxlaw-6842	750	52	meaningful	meaningful	ADJ
taxlaw-6842	750	53	influence	influence	NOUN
taxlaw-6842	750	54	.	.	PUNCT
taxlaw-6842	751	1	like	like	ADP
taxlaw-6842	751	2	board	board	NOUN
taxlaw-6842	751	3	members	member	NOUN
taxlaw-6842	751	4	,	,	PUNCT
taxlaw-6842	751	5	major	major	ADJ
taxlaw-6842	751	6	donors	donor	NOUN
taxlaw-6842	751	7	have	have	VERB
taxlaw-6842	751	8	the	the	DET
taxlaw-6842	751	9	motivation	motivation	NOUN
taxlaw-6842	751	10	and	and	CCONJ
taxlaw-6842	751	11	clout	clout	NOUN
taxlaw-6842	751	12	to	to	PART
taxlaw-6842	751	13	monitor	monitor	VERB
taxlaw-6842	751	14	management	management	NOUN
taxlaw-6842	751	15	,	,	PUNCT
taxlaw-6842	751	16	but	but	CCONJ
taxlaw-6842	751	17	they	they	PRON
taxlaw-6842	751	18	do	do	AUX
taxlaw-6842	751	19	not	not	PART
taxlaw-6842	751	20	always	always	ADV
taxlaw-6842	751	21	have	have	VERB
taxlaw-6842	751	22	this	this	DET
taxlaw-6842	751	23	information	information	NOUN
taxlaw-6842	751	24	.	.	PUNCT
taxlaw-6842	752	1	one	one	NUM
taxlaw-6842	752	2	way	way	NOUN
taxlaw-6842	752	3	to	to	PART
taxlaw-6842	752	4	improve	improve	VERB
taxlaw-6842	752	5	the	the	DET
taxlaw-6842	752	6	monitoring	monitoring	NOUN
taxlaw-6842	752	7	of	of	ADP
taxlaw-6842	752	8	nonprofit	nonprofit	ADJ
taxlaw-6842	752	9	managers	manager	NOUN
taxlaw-6842	752	10	,	,	PUNCT
taxlaw-6842	752	11	then	then	ADV
taxlaw-6842	752	12	,	,	PUNCT
taxlaw-6842	752	13	is	be	AUX
taxlaw-6842	752	14	to	to	PART
taxlaw-6842	752	15	provide	provide	VERB
taxlaw-6842	752	16	major	major	ADJ
taxlaw-6842	752	17	donors	donor	NOUN
taxlaw-6842	752	18	with	with	ADP
taxlaw-6842	752	19	the	the	DET
taxlaw-6842	752	20	information	information	NOUN
taxlaw-6842	752	21	they	they	PRON
taxlaw-6842	752	22	need	need	VERB
taxlaw-6842	752	23	.	.	PUNCT
taxlaw-6842	753	1	f.	f.	PROPN
taxlaw-6842	753	2	rating	rating	NOUN
taxlaw-6842	753	3	agencies	agency	NOUN
taxlaw-6842	753	4	in	in	ADP
taxlaw-6842	753	5	principle	principle	NOUN
taxlaw-6842	753	6	,	,	PUNCT
taxlaw-6842	753	7	a	a	DET
taxlaw-6842	753	8	promising	promising	ADJ
taxlaw-6842	753	9	source	source	NOUN
taxlaw-6842	753	10	of	of	ADP
taxlaw-6842	753	11	information	information	NOUN
taxlaw-6842	753	12	and	and	CCONJ
taxlaw-6842	753	13	analysis	analysis	NOUN
taxlaw-6842	753	14	for	for	ADP
taxlaw-6842	753	15	donors	donor	NOUN
taxlaw-6842	753	16	is	be	AUX
taxlaw-6842	753	17	rating	rating	NOUN
taxlaw-6842	753	18	agencies	agency	NOUN
taxlaw-6842	753	19	.	.	PUNCT
taxlaw-6842	754	1	the	the	DET
taxlaw-6842	754	2	mission	mission	NOUN
taxlaw-6842	754	3	of	of	ADP
taxlaw-6842	754	4	these	these	DET
taxlaw-6842	754	5	institutions	institution	NOUN
taxlaw-6842	754	6	is	be	AUX
taxlaw-6842	754	7	to	to	PART
taxlaw-6842	754	8	analyze	analyze	VERB
taxlaw-6842	754	9	philanthropic	philanthropic	NOUN
taxlaw-6842	754	10	opportunities	opportunity	NOUN
taxlaw-6842	754	11	.	.	PUNCT
taxlaw-6842	755	1	like	like	ADP
taxlaw-6842	755	2	major	major	ADJ
taxlaw-6842	755	3	donors	donor	NOUN
taxlaw-6842	755	4	,	,	PUNCT
taxlaw-6842	755	5	they	they	PRON
taxlaw-6842	755	6	usually	usually	ADV
taxlaw-6842	755	7	have	have	VERB
taxlaw-6842	755	8	the	the	DET
taxlaw-6842	755	9	right	right	ADJ
taxlaw-6842	755	10	incentives	incentive	NOUN
taxlaw-6842	755	11	,	,	PUNCT
taxlaw-6842	755	12	as	as	ADV
taxlaw-6842	755	13	well	well	ADV
taxlaw-6842	755	14	as	as	ADP
taxlaw-6842	755	15	the	the	DET
taxlaw-6842	755	16	potential	potential	NOUN
taxlaw-6842	755	17	to	to	PART
taxlaw-6842	755	18	exert	exert	VERB
taxlaw-6842	755	19	significant	significant	ADJ
taxlaw-6842	755	20	influence	influence	NOUN
taxlaw-6842	755	21	.	.	PUNCT
taxlaw-6842	756	1	yet	yet	ADV
taxlaw-6842	756	2	as	as	ADP
taxlaw-6842	756	3	with	with	ADP
taxlaw-6842	756	4	major	major	ADJ
taxlaw-6842	756	5	donors	donor	NOUN
taxlaw-6842	756	6	,	,	PUNCT
taxlaw-6842	756	7	a	a	DET
taxlaw-6842	756	8	key	key	ADJ
taxlaw-6842	756	9	question	question	NOUN
taxlaw-6842	756	10	is	be	AUX
taxlaw-6842	756	11	whether	whether	SCONJ
taxlaw-6842	756	12	they	they	PRON
taxlaw-6842	756	13	have	have	VERB
taxlaw-6842	756	14	the	the	DET
taxlaw-6842	756	15	necessary	necessary	ADJ
taxlaw-6842	756	16	information	information	NOUN
taxlaw-6842	756	17	.	.	PUNCT
taxlaw-6842	757	1	1	1	X
taxlaw-6842	757	2	.	.	X
taxlaw-6842	757	3	incentives	incentive	VERB
taxlaw-6842	757	4	the	the	DET
taxlaw-6842	757	5	job	job	NOUN
taxlaw-6842	757	6	of	of	ADP
taxlaw-6842	757	7	these	these	DET
taxlaw-6842	757	8	rating	rating	NOUN
taxlaw-6842	757	9	agencies	agency	NOUN
taxlaw-6842	757	10	is	be	AUX
taxlaw-6842	757	11	to	to	PART
taxlaw-6842	757	12	evaluate	evaluate	VERB
taxlaw-6842	757	13	nonprofits	nonprofit	NOUN
taxlaw-6842	757	14	.	.	PUNCT
taxlaw-6842	758	1	to	to	PART
taxlaw-6842	758	2	attract	attract	VERB
taxlaw-6842	758	3	readers	reader	NOUN
taxlaw-6842	758	4	(	(	PUNCT
taxlaw-6842	758	5	and	and	CCONJ
taxlaw-6842	758	6	revenue	revenue	NOUN
taxlaw-6842	758	7	)	)	PUNCT
taxlaw-6842	758	8	,	,	PUNCT
taxlaw-6842	758	9	rating	rating	NOUN
taxlaw-6842	758	10	agencies	agency	NOUN
taxlaw-6842	758	11	need	need	VERB
taxlaw-6842	758	12	to	to	PART
taxlaw-6842	758	13	dig	dig	VERB
taxlaw-6842	758	14	into	into	ADP
taxlaw-6842	758	15	the	the	DET
taxlaw-6842	758	16	details	detail	NOUN
taxlaw-6842	758	17	of	of	ADP
taxlaw-6842	758	18	missions	mission	NOUN
taxlaw-6842	758	19	,	,	PUNCT
taxlaw-6842	758	20	budgets	budget	NOUN
taxlaw-6842	758	21	,	,	PUNCT
taxlaw-6842	758	22	and	and	CCONJ
taxlaw-6842	758	23	programs	program	NOUN
taxlaw-6842	758	24	,	,	PUNCT
taxlaw-6842	758	25	identifying	identify	VERB
taxlaw-6842	758	26	which	which	DET
taxlaw-6842	758	27	nonprofits	nonprofit	NOUN
taxlaw-6842	758	28	offer	offer	VERB
taxlaw-6842	758	29	the	the	DET
taxlaw-6842	758	30	most	most	ADJ
taxlaw-6842	758	31	“	"	PUNCT
taxlaw-6842	758	32	bang	bang	NOUN
taxlaw-6842	758	33	for	for	ADP
taxlaw-6842	758	34	the	the	DET
taxlaw-6842	758	35	buck	buck	NOUN
taxlaw-6842	758	36	.	.	PUNCT
taxlaw-6842	758	37	”	"	PUNCT
taxlaw-6842	759	1	to	to	PART
taxlaw-6842	759	2	deploy	deploy	VERB
taxlaw-6842	759	3	the	the	DET
taxlaw-6842	759	4	relevant	relevant	ADJ
taxlaw-6842	759	5	expertise	expertise	NOUN
taxlaw-6842	759	6	,	,	PUNCT
taxlaw-6842	759	7	agencies	agency	NOUN
taxlaw-6842	759	8	should	should	AUX
taxlaw-6842	759	9	either	either	CCONJ
taxlaw-6842	759	10	hire	hire	VERB
taxlaw-6842	759	11	a	a	DET
taxlaw-6842	759	12	broad	broad	ADJ
taxlaw-6842	759	13	range	range	NOUN
taxlaw-6842	759	14	of	of	ADP
taxlaw-6842	759	15	experts	expert	NOUN
taxlaw-6842	759	16	or	or	CCONJ
taxlaw-6842	759	17	specialize	specialize	VERB
taxlaw-6842	759	18	in	in	ADP
taxlaw-6842	759	19	particular	particular	ADJ
taxlaw-6842	759	20	types	type	NOUN
taxlaw-6842	759	21	of	of	ADP
taxlaw-6842	759	22	nonprofits	nonprofit	NOUN
taxlaw-6842	759	23	(	(	PUNCT
taxlaw-6842	759	24	e.g.	e.g.	ADV
taxlaw-6842	759	25	,	,	PUNCT
taxlaw-6842	759	26	so	so	SCONJ
taxlaw-6842	759	27	one	one	PRON
taxlaw-6842	759	28	focuses	focus	VERB
taxlaw-6842	759	29	on	on	ADP
taxlaw-6842	759	30	hospitals	hospital	NOUN
taxlaw-6842	759	31	,	,	PUNCT
taxlaw-6842	759	32	another	another	PRON
taxlaw-6842	759	33	on	on	ADP
taxlaw-6842	759	34	social	social	ADJ
taxlaw-6842	759	35	services	service	NOUN
taxlaw-6842	759	36	,	,	PUNCT
taxlaw-6842	759	37	still	still	ADV
taxlaw-6842	759	38	another	another	PRON
taxlaw-6842	759	39	on	on	ADP
taxlaw-6842	759	40	the	the	DET
taxlaw-6842	759	41	arts	art	NOUN
taxlaw-6842	759	42	,	,	PUNCT
taxlaw-6842	759	43	etc	etc	X
taxlaw-6842	759	44	.	.	X
taxlaw-6842	759	45	)	)	PUNCT
taxlaw-6842	759	46	.	.	PUNCT
taxlaw-6842	760	1	in	in	ADP
taxlaw-6842	760	2	mobilizing	mobilize	VERB
taxlaw-6842	760	3	this	this	DET
taxlaw-6842	760	4	expertise	expertise	NOUN
taxlaw-6842	760	5	,	,	PUNCT
taxlaw-6842	760	6	rating	rating	NOUN
taxlaw-6842	760	7	agencies	agency	NOUN
taxlaw-6842	760	8	offer	offer	VERB
taxlaw-6842	760	9	economies	economy	NOUN
taxlaw-6842	760	10	of	of	ADP
taxlaw-6842	760	11	scale	scale	NOUN
taxlaw-6842	760	12	.	.	PUNCT
taxlaw-6842	761	1	individual	individual	ADJ
taxlaw-6842	761	2	donors	donor	NOUN
taxlaw-6842	761	3	can	can	AUX
taxlaw-6842	761	4	avoid	avoid	VERB
taxlaw-6842	761	5	the	the	DET
taxlaw-6842	761	6	duplicative	duplicative	ADJ
taxlaw-6842	761	7	effort	effort	NOUN
taxlaw-6842	761	8	of	of	ADP
taxlaw-6842	761	9	conducting	conduct	VERB
taxlaw-6842	761	10	their	their	PRON
taxlaw-6842	761	11	own	own	ADJ
taxlaw-6842	761	12	assessments	assessment	NOUN
taxlaw-6842	761	13	,	,	PUNCT
taxlaw-6842	761	14	depending	depend	VERB
taxlaw-6842	761	15	instead	instead	ADV
taxlaw-6842	761	16	on	on	ADP
taxlaw-6842	761	17	a	a	DET
taxlaw-6842	761	18	rating	rating	NOUN
taxlaw-6842	761	19	agency	agency	NOUN
taxlaw-6842	761	20	to	to	PART
taxlaw-6842	761	21	amortize	amortize	VERB
taxlaw-6842	761	22	the	the	DET
taxlaw-6842	761	23	costs	cost	NOUN
taxlaw-6842	761	24	of	of	ADP
taxlaw-6842	761	25	its	its	PRON
taxlaw-6842	761	26	analysis	analysis	NOUN
taxlaw-6842	761	27	across	across	ADP
taxlaw-6842	761	28	all	all	PRON
taxlaw-6842	761	29	of	of	ADP
taxlaw-6842	761	30	its	its	PRON
taxlaw-6842	761	31	readers	reader	NOUN
taxlaw-6842	761	32	.	.	PUNCT
taxlaw-6842	762	1	needless	needless	ADJ
taxlaw-6842	762	2	to	to	PART
taxlaw-6842	762	3	say	say	VERB
taxlaw-6842	762	4	,	,	PUNCT
taxlaw-6842	762	5	rating	rating	NOUN
taxlaw-6842	762	6	agencies	agency	NOUN
taxlaw-6842	762	7	can	can	AUX
taxlaw-6842	762	8	play	play	VERB
taxlaw-6842	762	9	this	this	DET
taxlaw-6842	762	10	role	role	NOUN
taxlaw-6842	762	11	only	only	ADV
taxlaw-6842	762	12	if	if	SCONJ
taxlaw-6842	762	13	they	they	PRON
taxlaw-6842	762	14	attract	attract	VERB
taxlaw-6842	762	15	the	the	DET
taxlaw-6842	762	16	necessary	necessary	ADJ
taxlaw-6842	762	17	funding	funding	NOUN
taxlaw-6842	762	18	.	.	PUNCT
taxlaw-6842	763	1	in	in	ADP
taxlaw-6842	763	2	principle	principle	NOUN
taxlaw-6842	763	3	,	,	PUNCT
taxlaw-6842	763	4	donors	donor	NOUN
taxlaw-6842	763	5	should	should	AUX
taxlaw-6842	763	6	be	be	AUX
taxlaw-6842	763	7	willing	willing	ADJ
taxlaw-6842	763	8	to	to	PART
taxlaw-6842	763	9	pay	pay	VERB
taxlaw-6842	763	10	for	for	ADP
taxlaw-6842	763	11	this	this	DET
taxlaw-6842	763	12	service	service	NOUN
taxlaw-6842	763	13	–	–	PUNCT
taxlaw-6842	763	14	for	for	ADP
taxlaw-6842	763	15	instance	instance	NOUN
taxlaw-6842	763	16	,	,	PUNCT
taxlaw-6842	763	17	by	by	ADP
taxlaw-6842	763	18	subscribing	subscribe	VERB
taxlaw-6842	763	19	to	to	ADP
taxlaw-6842	763	20	a	a	DET
taxlaw-6842	763	21	website	website	NOUN
taxlaw-6842	763	22	with	with	ADP
taxlaw-6842	763	23	restricted	restricted	ADJ
taxlaw-6842	763	24	access	access	NOUN
taxlaw-6842	763	25	–	–	PUNCT
taxlaw-6842	763	26	so	so	SCONJ
taxlaw-6842	763	27	they	they	PRON
taxlaw-6842	763	28	can	can	AUX
taxlaw-6842	763	29	find	find	VERB
taxlaw-6842	763	30	better	well	ADJ
taxlaw-6842	763	31	philanthropic	philanthropic	NOUN
taxlaw-6842	763	32	opportunities	opportunity	NOUN
taxlaw-6842	763	33	.	.	PUNCT
taxlaw-6842	764	1	but	but	CCONJ
taxlaw-6842	764	2	if	if	SCONJ
taxlaw-6842	764	3	donors	donor	NOUN
taxlaw-6842	764	4	can	can	AUX
taxlaw-6842	764	5	access	access	VERB
taxlaw-6842	764	6	evaluations	evaluation	NOUN
taxlaw-6842	764	7	without	without	ADP
taxlaw-6842	764	8	paying	pay	VERB
taxlaw-6842	764	9	,	,	PUNCT
taxlaw-6842	764	10	they	they	PRON
taxlaw-6842	764	11	will	will	AUX
taxlaw-6842	764	12	be	be	AUX
taxlaw-6842	764	13	tempted	tempt	VERB
taxlaw-6842	764	14	to	to	ADP
taxlaw-6842	764	15	“	"	PUNCT
taxlaw-6842	764	16	free	free	ADJ
taxlaw-6842	764	17	ride	ride	NOUN
taxlaw-6842	764	18	.	.	PUNCT
taxlaw-6842	764	19	”	"	PUNCT
taxlaw-6842	765	1	to	to	PART
taxlaw-6842	765	2	offset	offset	VERB
taxlaw-6842	765	3	this	this	DET
taxlaw-6842	765	4	loss	loss	NOUN
taxlaw-6842	765	5	of	of	ADP
taxlaw-6842	765	6	revenue	revenue	NOUN
taxlaw-6842	765	7	,	,	PUNCT
taxlaw-6842	765	8	rating	rating	NOUN
taxlaw-6842	765	9	agencies	agency	NOUN
taxlaw-6842	765	10	can	can	AUX
taxlaw-6842	765	11	organize	organize	VERB
taxlaw-6842	765	12	as	as	ADP
taxlaw-6842	765	13	nonprofits	nonprofit	NOUN
taxlaw-6842	765	14	and	and	CCONJ
taxlaw-6842	765	15	seek	seek	VERB
taxlaw-6842	765	16	donations	donation	NOUN
taxlaw-6842	765	17	.	.	PUNCT
taxlaw-6842	766	1	foundations	foundation	NOUN
taxlaw-6842	766	2	and	and	CCONJ
taxlaw-6842	766	3	other	other	ADJ
taxlaw-6842	766	4	donors	donor	NOUN
taxlaw-6842	766	5	that	that	PRON
taxlaw-6842	766	6	value	value	VERB
taxlaw-6842	766	7	rigorous	rigorous	ADJ
taxlaw-6842	766	8	analysis	analysis	NOUN
taxlaw-6842	766	9	should	should	AUX
taxlaw-6842	766	10	support	support	VERB
taxlaw-6842	766	11	this	this	DET
taxlaw-6842	766	12	work	work	NOUN
taxlaw-6842	766	13	,	,	PUNCT
taxlaw-6842	766	14	recognizing	recognize	VERB
taxlaw-6842	766	15	that	that	SCONJ
taxlaw-6842	766	16	better	well	ADJ
taxlaw-6842	766	17	monitoring	monitoring	NOUN
taxlaw-6842	766	18	should	should	AUX
taxlaw-6842	766	19	enhance	enhance	VERB
taxlaw-6842	766	20	the	the	DET
taxlaw-6842	766	21	nonprofit	nonprofit	ADJ
taxlaw-6842	766	22	sector	sector	NOUN
taxlaw-6842	766	23	’s	’s	PART
taxlaw-6842	766	24	impact	impact	NOUN
taxlaw-6842	766	25	and	and	CCONJ
taxlaw-6842	766	26	costeffectiveness	costeffectiveness	NOUN
taxlaw-6842	766	27	.	.	PUNCT
taxlaw-6842	767	1	even	even	ADV
taxlaw-6842	767	2	so	so	ADV
taxlaw-6842	767	3	,	,	PUNCT
taxlaw-6842	767	4	a	a	DET
taxlaw-6842	767	5	familiar	familiar	ADJ
taxlaw-6842	767	6	concern	concern	NOUN
taxlaw-6842	767	7	about	about	ADP
taxlaw-6842	767	8	all	all	DET
taxlaw-6842	767	9	gatekeepers	gatekeeper	NOUN
taxlaw-6842	767	10	applies	apply	VERB
taxlaw-6842	767	11	here	here	ADV
taxlaw-6842	767	12	as	as	ADV
taxlaw-6842	767	13	well	well	ADV
taxlaw-6842	767	14	:	:	PUNCT
taxlaw-6842	767	15	who	who	PRON
taxlaw-6842	767	16	is	be	AUX
taxlaw-6842	767	17	monitoring	monitor	VERB
taxlaw-6842	767	18	the	the	DET
taxlaw-6842	767	19	monitor?116	monitor?116	PROPN
taxlaw-6842	767	20	is	be	AUX
taxlaw-6842	767	21	the	the	DET
taxlaw-6842	767	22	rating	rating	NOUN
taxlaw-6842	767	23	agency	agency	NOUN
taxlaw-6842	767	24	going	go	VERB
taxlaw-6842	767	25	the	the	DET
taxlaw-6842	767	26	extra	extra	ADJ
taxlaw-6842	767	27	mile	mile	NOUN
taxlaw-6842	767	28	?	?	PUNCT
taxlaw-6842	768	1	is	be	AUX
taxlaw-6842	768	2	it	it	PRON
taxlaw-6842	768	3	developing	develop	VERB
taxlaw-6842	768	4	a	a	DET
taxlaw-6842	768	5	nuanced	nuanced	ADJ
taxlaw-6842	768	6	understanding	understanding	NOUN
taxlaw-6842	768	7	of	of	ADP
taxlaw-6842	768	8	a	a	DET
taxlaw-6842	768	9	nonprofit	nonprofit	ADJ
taxlaw-6842	768	10	’s	’s	NOUN
taxlaw-6842	768	11	impact	impact	NOUN
taxlaw-6842	768	12	and	and	CCONJ
taxlaw-6842	768	13	cost	cost	NOUN
taxlaw-6842	768	14	-	-	PUNCT
taxlaw-6842	768	15	effectiveness	effectiveness	NOUN
taxlaw-6842	768	16	?	?	PUNCT
taxlaw-6842	769	1	competition	competition	NOUN
taxlaw-6842	769	2	with	with	ADP
taxlaw-6842	769	3	other	other	ADJ
taxlaw-6842	769	4	rating	rating	NOUN
taxlaw-6842	769	5	agencies	agency	NOUN
taxlaw-6842	769	6	should	should	AUX
taxlaw-6842	769	7	motivate	motivate	VERB
taxlaw-6842	769	8	it	it	PRON
taxlaw-6842	769	9	to	to	PART
taxlaw-6842	769	10	do	do	VERB
taxlaw-6842	769	11	so	so	ADV
taxlaw-6842	769	12	.	.	PUNCT
taxlaw-6842	770	1	is	be	AUX
taxlaw-6842	770	2	the	the	DET
taxlaw-6842	770	3	rating	rating	NOUN
taxlaw-6842	770	4	agency	agency	NOUN
taxlaw-6842	770	5	even	even	ADV
taxlaw-6842	770	6	-	-	PUNCT
taxlaw-6842	770	7	handed	handed	ADJ
taxlaw-6842	770	8	?	?	PUNCT
taxlaw-6842	771	1	its	its	PRON
taxlaw-6842	771	2	objectivity	objectivity	NOUN
taxlaw-6842	771	3	could	could	AUX
taxlaw-6842	771	4	be	be	AUX
taxlaw-6842	771	5	compromised	compromise	VERB
taxlaw-6842	771	6	,	,	PUNCT
taxlaw-6842	771	7	for	for	ADP
taxlaw-6842	771	8	example	example	NOUN
taxlaw-6842	771	9	,	,	PUNCT
taxlaw-6842	771	10	if	if	SCONJ
taxlaw-6842	771	11	it	it	PRON
taxlaw-6842	771	12	charges	charge	VERB
taxlaw-6842	771	13	nonprofits	nonprofit	NOUN
taxlaw-6842	771	14	for	for	ADP
taxlaw-6842	771	15	evaluations	evaluation	NOUN
taxlaw-6842	771	16	or	or	CCONJ
taxlaw-6842	771	17	other	other	ADJ
taxlaw-6842	771	18	services	service	NOUN
taxlaw-6842	771	19	.	.	PUNCT
taxlaw-6842	772	1	by	by	ADP
taxlaw-6842	772	2	analogy	analogy	NOUN
taxlaw-6842	772	3	,	,	PUNCT
taxlaw-6842	772	4	commentators	commentator	NOUN
taxlaw-6842	772	5	worry	worry	VERB
taxlaw-6842	772	6	about	about	ADP
taxlaw-6842	772	7	conflicts	conflict	NOUN
taxlaw-6842	772	8	of	of	ADP
taxlaw-6842	772	9	interest	interest	NOUN
taxlaw-6842	772	10	facing	face	VERB
taxlaw-6842	772	11	proxy	proxy	ADJ
taxlaw-6842	772	12	advisors	advisor	NOUN
taxlaw-6842	772	13	.	.	PUNCT
taxlaw-6842	773	1	these	these	DET
taxlaw-6842	773	2	firms	firm	NOUN
taxlaw-6842	773	3	evaluate	evaluate	VERB
taxlaw-6842	773	4	(	(	PUNCT
taxlaw-6842	773	5	for	for	ADP
taxlaw-6842	773	6	-	-	PUNCT
taxlaw-6842	773	7	profit	profit	NOUN
taxlaw-6842	773	8	)	)	PUNCT
taxlaw-6842	773	9	public	public	ADJ
taxlaw-6842	773	10	companies	company	NOUN
taxlaw-6842	773	11	,	,	PUNCT
taxlaw-6842	773	12	116	116	NUM
taxlaw-6842	773	13	see	see	VERB
taxlaw-6842	773	14	generally	generally	ADV
taxlaw-6842	773	15	john	john	PROPN
taxlaw-6842	773	16	c.	c.	PROPN
taxlaw-6842	773	17	coffee	coffee	PROPN
taxlaw-6842	773	18	,	,	PUNCT
taxlaw-6842	773	19	jr	jr	PROPN
taxlaw-6842	773	20	.	.	PROPN
taxlaw-6842	773	21	,	,	PUNCT
taxlaw-6842	773	22	gatekeepers	gatekeeper	NOUN
taxlaw-6842	773	23	(	(	PUNCT
taxlaw-6842	773	24	2006	2006	NUM
taxlaw-6842	773	25	)	)	PUNCT
taxlaw-6842	773	26	.	.	PUNCT
taxlaw-6842	774	1	[	[	X
taxlaw-6842	774	2	vol	vol	NOUN
taxlaw-6842	774	3	.	.	PROPN
taxlaw-6842	774	4	11.2	11.2	NUM
taxlaw-6842	774	5	columbia	columbia	PROPN
taxlaw-6842	774	6	journal	journal	PROPN
taxlaw-6842	774	7	of	of	ADP
taxlaw-6842	774	8	tax	tax	NOUN
taxlaw-6842	774	9	law	law	NOUN
taxlaw-6842	774	10	108	108	NUM
taxlaw-6842	774	11	advising	advise	VERB
taxlaw-6842	774	12	shareholders	shareholder	NOUN
taxlaw-6842	774	13	how	how	SCONJ
taxlaw-6842	774	14	to	to	PART
taxlaw-6842	774	15	vote	vote	VERB
taxlaw-6842	774	16	on	on	ADP
taxlaw-6842	774	17	proxy	proxy	ADJ
taxlaw-6842	774	18	proposals	proposal	NOUN
taxlaw-6842	774	19	.	.	PUNCT
taxlaw-6842	775	1	but	but	CCONJ
taxlaw-6842	775	2	these	these	DET
taxlaw-6842	775	3	firms	firm	NOUN
taxlaw-6842	775	4	also	also	ADV
taxlaw-6842	775	5	sell	sell	VERB
taxlaw-6842	775	6	consulting	consulting	NOUN
taxlaw-6842	775	7	services	service	NOUN
taxlaw-6842	775	8	to	to	ADP
taxlaw-6842	775	9	companies	company	NOUN
taxlaw-6842	775	10	they	they	PRON
taxlaw-6842	775	11	monitor	monitor	VERB
taxlaw-6842	775	12	,	,	PUNCT
taxlaw-6842	775	13	prompting	prompt	VERB
taxlaw-6842	775	14	commentators	commentator	NOUN
taxlaw-6842	775	15	to	to	PART
taxlaw-6842	775	16	worry	worry	VERB
taxlaw-6842	775	17	about	about	ADP
taxlaw-6842	775	18	quid	quid	ADJ
taxlaw-6842	775	19	pro	pro	ADJ
taxlaw-6842	775	20	quos	quo	NOUN
taxlaw-6842	775	21	,	,	PUNCT
taxlaw-6842	775	22	in	in	ADP
taxlaw-6842	775	23	which	which	PRON
taxlaw-6842	775	24	companies	company	NOUN
taxlaw-6842	775	25	essentially	essentially	ADV
taxlaw-6842	775	26	pay	pay	VERB
taxlaw-6842	775	27	to	to	PART
taxlaw-6842	775	28	receive	receive	VERB
taxlaw-6842	775	29	positive	positive	ADJ
taxlaw-6842	775	30	evaluations.117	evaluations.117	NOUN
taxlaw-6842	775	31	to	to	PART
taxlaw-6842	775	32	avoid	avoid	VERB
taxlaw-6842	775	33	this	this	DET
taxlaw-6842	775	34	sort	sort	NOUN
taxlaw-6842	775	35	of	of	ADP
taxlaw-6842	775	36	conflict	conflict	NOUN
taxlaw-6842	775	37	of	of	ADP
taxlaw-6842	775	38	interest	interest	NOUN
taxlaw-6842	775	39	,	,	PUNCT
taxlaw-6842	775	40	rating	rating	NOUN
taxlaw-6842	775	41	agencies	agency	NOUN
taxlaw-6842	775	42	should	should	AUX
taxlaw-6842	775	43	not	not	PART
taxlaw-6842	775	44	take	take	VERB
taxlaw-6842	775	45	money	money	NOUN
taxlaw-6842	775	46	from	from	ADP
taxlaw-6842	775	47	nonprofits	nonprofit	NOUN
taxlaw-6842	775	48	they	they	PRON
taxlaw-6842	775	49	evaluate	evaluate	VERB
taxlaw-6842	775	50	.	.	PUNCT
taxlaw-6842	776	1	instead	instead	ADV
taxlaw-6842	776	2	,	,	PUNCT
taxlaw-6842	776	3	they	they	PRON
taxlaw-6842	776	4	should	should	AUX
taxlaw-6842	776	5	rely	rely	VERB
taxlaw-6842	776	6	on	on	ADP
taxlaw-6842	776	7	subscription	subscription	NOUN
taxlaw-6842	776	8	revenue	revenue	NOUN
taxlaw-6842	776	9	and	and	CCONJ
taxlaw-6842	776	10	donations	donation	NOUN
taxlaw-6842	776	11	,	,	PUNCT
taxlaw-6842	776	12	as	as	SCONJ
taxlaw-6842	776	13	noted	note	VERB
taxlaw-6842	776	14	above	above	ADV
taxlaw-6842	776	15	.	.	PUNCT
taxlaw-6842	777	1	admittedly	admittedly	ADV
taxlaw-6842	777	2	,	,	PUNCT
taxlaw-6842	777	3	major	major	ADJ
taxlaw-6842	777	4	donors	donor	NOUN
taxlaw-6842	777	5	to	to	ADP
taxlaw-6842	777	6	a	a	DET
taxlaw-6842	777	7	rating	rating	NOUN
taxlaw-6842	777	8	agency	agency	NOUN
taxlaw-6842	777	9	might	might	AUX
taxlaw-6842	777	10	try	try	VERB
taxlaw-6842	777	11	to	to	PART
taxlaw-6842	777	12	advocate	advocate	VERB
taxlaw-6842	777	13	for	for	ADP
taxlaw-6842	777	14	nonprofits	nonprofit	NOUN
taxlaw-6842	777	15	they	they	PRON
taxlaw-6842	777	16	support	support	VERB
taxlaw-6842	777	17	.	.	PUNCT
taxlaw-6842	778	1	but	but	CCONJ
taxlaw-6842	778	2	rating	rating	NOUN
taxlaw-6842	778	3	agencies	agency	NOUN
taxlaw-6842	778	4	need	need	VERB
taxlaw-6842	778	5	to	to	PART
taxlaw-6842	778	6	rebuff	rebuff	VERB
taxlaw-6842	778	7	this	this	DET
taxlaw-6842	778	8	lobbying	lobbying	NOUN
taxlaw-6842	778	9	–	–	PUNCT
taxlaw-6842	778	10	something	something	PRON
taxlaw-6842	778	11	donors	donor	NOUN
taxlaw-6842	778	12	should	should	AUX
taxlaw-6842	778	13	understand	understand	VERB
taxlaw-6842	778	14	–	–	PUNCT
taxlaw-6842	778	15	to	to	PART
taxlaw-6842	778	16	ensure	ensure	VERB
taxlaw-6842	778	17	that	that	SCONJ
taxlaw-6842	778	18	ratings	rating	NOUN
taxlaw-6842	778	19	are	be	AUX
taxlaw-6842	778	20	unbiased	unbiased	ADJ
taxlaw-6842	778	21	.	.	PUNCT
taxlaw-6842	779	1	2	2	X
taxlaw-6842	779	2	.	.	X
taxlaw-6842	779	3	information	information	NOUN
taxlaw-6842	779	4	to	to	PART
taxlaw-6842	779	5	monitor	monitor	VERB
taxlaw-6842	779	6	nonprofit	nonprofit	ADJ
taxlaw-6842	779	7	managers	manager	NOUN
taxlaw-6842	779	8	,	,	PUNCT
taxlaw-6842	779	9	rating	rating	NOUN
taxlaw-6842	779	10	agencies	agency	NOUN
taxlaw-6842	779	11	need	need	VERB
taxlaw-6842	779	12	not	not	PART
taxlaw-6842	779	13	only	only	ADV
taxlaw-6842	779	14	the	the	DET
taxlaw-6842	779	15	right	right	ADJ
taxlaw-6842	779	16	incentives	incentive	NOUN
taxlaw-6842	779	17	,	,	PUNCT
taxlaw-6842	779	18	but	but	CCONJ
taxlaw-6842	779	19	also	also	ADV
taxlaw-6842	779	20	the	the	DET
taxlaw-6842	779	21	necessary	necessary	ADJ
taxlaw-6842	779	22	information	information	NOUN
taxlaw-6842	779	23	.	.	PUNCT
taxlaw-6842	780	1	yet	yet	ADV
taxlaw-6842	780	2	unfortunately	unfortunately	ADV
taxlaw-6842	780	3	,	,	PUNCT
taxlaw-6842	780	4	most	most	ADV
taxlaw-6842	780	5	rely	rely	VERB
taxlaw-6842	780	6	on	on	ADP
taxlaw-6842	780	7	form	form	NOUN
taxlaw-6842	780	8	990	990	NUM
taxlaw-6842	780	9	,	,	PUNCT
taxlaw-6842	780	10	which	which	PRON
taxlaw-6842	780	11	says	say	VERB
taxlaw-6842	780	12	very	very	ADV
taxlaw-6842	780	13	little	little	ADJ
taxlaw-6842	780	14	about	about	ADP
taxlaw-6842	780	15	nonprofit	nonprofit	ADJ
taxlaw-6842	780	16	programs	program	NOUN
taxlaw-6842	780	17	,	,	PUNCT
taxlaw-6842	780	18	as	as	SCONJ
taxlaw-6842	780	19	noted	note	VERB
taxlaw-6842	780	20	above	above	ADV
taxlaw-6842	780	21	.	.	PUNCT
taxlaw-6842	781	1	as	as	ADP
taxlaw-6842	781	2	a	a	DET
taxlaw-6842	781	3	result	result	NOUN
taxlaw-6842	781	4	,	,	PUNCT
taxlaw-6842	781	5	most	most	ADJ
taxlaw-6842	781	6	rating	rating	NOUN
taxlaw-6842	781	7	agencies	agency	NOUN
taxlaw-6842	781	8	do	do	AUX
taxlaw-6842	781	9	not	not	PART
taxlaw-6842	781	10	analyze	analyze	VERB
taxlaw-6842	781	11	a	a	DET
taxlaw-6842	781	12	nonprofit	nonprofit	ADJ
taxlaw-6842	781	13	’s	’s	PART
taxlaw-6842	781	14	work	work	NOUN
taxlaw-6842	781	15	.	.	PUNCT
taxlaw-6842	782	1	for	for	ADP
taxlaw-6842	782	2	example	example	NOUN
taxlaw-6842	782	3	,	,	PUNCT
taxlaw-6842	782	4	charity	charity	PROPN
taxlaw-6842	782	5	navigator	navigator	PROPN
taxlaw-6842	782	6	assesses	assess	VERB
taxlaw-6842	782	7	a	a	DET
taxlaw-6842	782	8	nonprofit	nonprofit	ADJ
taxlaw-6842	782	9	’s	’s	PART
taxlaw-6842	782	10	“	"	PUNCT
taxlaw-6842	782	11	financial	financial	ADJ
taxlaw-6842	782	12	health	health	NOUN
taxlaw-6842	782	13	”	"	PUNCT
taxlaw-6842	782	14	and	and	CCONJ
taxlaw-6842	782	15	“	"	PUNCT
taxlaw-6842	782	16	accountability	accountability	NOUN
taxlaw-6842	782	17	and	and	CCONJ
taxlaw-6842	782	18	transparency	transparency	NOUN
taxlaw-6842	782	19	,	,	PUNCT
taxlaw-6842	782	20	”	"	PUNCT
taxlaw-6842	782	21	but	but	CCONJ
taxlaw-6842	782	22	does	do	AUX
taxlaw-6842	782	23	not	not	PART
taxlaw-6842	782	24	evaluate	evaluate	VERB
taxlaw-6842	782	25	programs.118	programs.118	NOUN
taxlaw-6842	782	26	similarly	similarly	ADV
taxlaw-6842	782	27	,	,	PUNCT
taxlaw-6842	782	28	global	global	ADJ
taxlaw-6842	782	29	giving	give	VERB
taxlaw-6842	782	30	vets	vet	NOUN
taxlaw-6842	782	31	nonprofits	nonprofit	NOUN
taxlaw-6842	782	32	every	every	DET
taxlaw-6842	782	33	two	two	NUM
taxlaw-6842	782	34	years	year	NOUN
taxlaw-6842	782	35	for	for	ADP
taxlaw-6842	782	36	“	"	PUNCT
taxlaw-6842	782	37	transparen[cy	transparen[cy	PROPN
taxlaw-6842	782	38	]	]	PUNCT
taxlaw-6842	782	39	,	,	PUNCT
taxlaw-6842	782	40	”	"	PUNCT
taxlaw-6842	782	41	accountab[ility	accountab[ility	NOUN
taxlaw-6842	782	42	]	]	PUNCT
taxlaw-6842	782	43	,	,	PUNCT
taxlaw-6842	782	44	”	"	PUNCT
taxlaw-6842	782	45	and	and	CCONJ
taxlaw-6842	782	46	legal	legal	ADJ
taxlaw-6842	782	47	compliance	compliance	NOUN
taxlaw-6842	782	48	,	,	PUNCT
taxlaw-6842	782	49	but	but	CCONJ
taxlaw-6842	782	50	not	not	PART
taxlaw-6842	782	51	for	for	ADP
taxlaw-6842	782	52	“	"	PUNCT
taxlaw-6842	782	53	effectiveness	effectiveness	NOUN
taxlaw-6842	782	54	.	.	PUNCT
taxlaw-6842	783	1	”119	”119	NOUN
taxlaw-6842	783	2	given	give	VERB
taxlaw-6842	783	3	the	the	DET
taxlaw-6842	783	4	limited	limited	ADJ
taxlaw-6842	783	5	information	information	NOUN
taxlaw-6842	783	6	available	available	ADJ
taxlaw-6842	783	7	on	on	ADP
taxlaw-6842	783	8	form	form	NOUN
taxlaw-6842	783	9	990	990	NUM
taxlaw-6842	783	10	,	,	PUNCT
taxlaw-6842	783	11	rating	rating	NOUN
taxlaw-6842	783	12	agencies	agency	NOUN
taxlaw-6842	783	13	often	often	ADV
taxlaw-6842	783	14	focus	focus	VERB
taxlaw-6842	783	15	on	on	ADP
taxlaw-6842	783	16	a	a	DET
taxlaw-6842	783	17	number	number	NOUN
taxlaw-6842	783	18	that	that	PRON
taxlaw-6842	783	19	is	be	AUX
taxlaw-6842	783	20	easy	easy	ADJ
taxlaw-6842	783	21	to	to	PART
taxlaw-6842	783	22	compute	compute	VERB
taxlaw-6842	783	23	with	with	ADP
taxlaw-6842	783	24	the	the	DET
taxlaw-6842	783	25	information	information	NOUN
taxlaw-6842	783	26	it	it	PRON
taxlaw-6842	783	27	provides	provide	VERB
taxlaw-6842	783	28	:	:	PUNCT
taxlaw-6842	783	29	the	the	DET
taxlaw-6842	783	30	percentage	percentage	NOUN
taxlaw-6842	783	31	of	of	ADP
taxlaw-6842	783	32	the	the	DET
taxlaw-6842	783	33	budget	budget	NOUN
taxlaw-6842	783	34	allocated	allocate	VERB
taxlaw-6842	783	35	to	to	ADP
taxlaw-6842	783	36	administration	administration	NOUN
taxlaw-6842	783	37	,	,	PUNCT
taxlaw-6842	783	38	as	as	SCONJ
taxlaw-6842	783	39	opposed	oppose	VERB
taxlaw-6842	783	40	to	to	ADP
taxlaw-6842	783	41	programs.120	programs.120	ADJ
taxlaw-6842	783	42	yet	yet	ADV
taxlaw-6842	783	43	these	these	DET
taxlaw-6842	783	44	overhead	overhead	ADJ
taxlaw-6842	783	45	ratios	ratio	NOUN
taxlaw-6842	783	46	are	be	AUX
taxlaw-6842	783	47	“	"	PUNCT
taxlaw-6842	783	48	deeply	deeply	ADV
taxlaw-6842	783	49	flawed	flawed	ADJ
taxlaw-6842	783	50	as	as	ADP
taxlaw-6842	783	51	a	a	DET
taxlaw-6842	783	52	measure	measure	NOUN
taxlaw-6842	783	53	of	of	ADP
taxlaw-6842	783	54	implementation	implementation	NOUN
taxlaw-6842	783	55	quality	quality	NOUN
taxlaw-6842	783	56	,	,	PUNCT
taxlaw-6842	783	57	”	"	PUNCT
taxlaw-6842	783	58	mary	mary	PROPN
taxlaw-6842	783	59	kay	kay	PROPN
taxlaw-6842	783	60	gugerty	gugerty	PROPN
taxlaw-6842	783	61	and	and	CCONJ
taxlaw-6842	783	62	dean	dean	PROPN
taxlaw-6842	783	63	kalman	kalman	PROPN
taxlaw-6842	783	64	have	have	AUX
taxlaw-6842	783	65	observed	observe	VERB
taxlaw-6842	783	66	.	.	PUNCT
taxlaw-6842	784	1	“	"	PUNCT
taxlaw-6842	784	2	some	some	DET
taxlaw-6842	784	3	things	thing	NOUN
taxlaw-6842	784	4	simply	simply	ADV
taxlaw-6842	784	5	cost	cost	VERB
taxlaw-6842	784	6	more	more	ADJ
taxlaw-6842	784	7	to	to	PART
taxlaw-6842	784	8	administer	administer	VERB
taxlaw-6842	784	9	than	than	ADP
taxlaw-6842	784	10	others	other	NOUN
taxlaw-6842	784	11	.	.	PUNCT
taxlaw-6842	785	1	”121	”121	ADJ
taxlaw-6842	785	2	in	in	ADP
taxlaw-6842	785	3	addition	addition	NOUN
taxlaw-6842	785	4	,	,	PUNCT
taxlaw-6842	785	5	some	some	DET
taxlaw-6842	785	6	types	type	NOUN
taxlaw-6842	785	7	of	of	ADP
taxlaw-6842	785	8	overhead	overhead	NOUN
taxlaw-6842	785	9	actually	actually	ADV
taxlaw-6842	785	10	are	be	AUX
taxlaw-6842	785	11	evidence	evidence	NOUN
taxlaw-6842	785	12	of	of	ADP
taxlaw-6842	785	13	quality	quality	NOUN
taxlaw-6842	785	14	.	.	PUNCT
taxlaw-6842	786	1	for	for	ADP
taxlaw-6842	786	2	example	example	NOUN
taxlaw-6842	786	3	,	,	PUNCT
taxlaw-6842	786	4	donors	donor	NOUN
taxlaw-6842	786	5	depend	depend	VERB
taxlaw-6842	786	6	on	on	ADP
taxlaw-6842	786	7	nonprofits	nonprofit	NOUN
taxlaw-6842	786	8	to	to	ADP
taxlaw-6842	786	9	117	117	NUM
taxlaw-6842	786	10	see	see	VERB
taxlaw-6842	786	11	timothy	timothy	PROPN
taxlaw-6842	786	12	doyle	doyle	PROPN
taxlaw-6842	786	13	,	,	PUNCT
taxlaw-6842	786	14	the	the	DET
taxlaw-6842	786	15	conflicted	conflicted	ADJ
taxlaw-6842	786	16	role	role	NOUN
taxlaw-6842	786	17	of	of	ADP
taxlaw-6842	786	18	proxy	proxy	ADJ
taxlaw-6842	786	19	advisors	advisor	NOUN
taxlaw-6842	786	20	,	,	PUNCT
taxlaw-6842	786	21	harv	harv	NOUN
taxlaw-6842	786	22	.	.	PUNCT
taxlaw-6842	787	1	law	law	NOUN
taxlaw-6842	787	2	school	school	NOUN
taxlaw-6842	787	3	forum	forum	NOUN
taxlaw-6842	787	4	on	on	ADP
taxlaw-6842	787	5	corporate	corporate	ADJ
taxlaw-6842	787	6	governance	governance	NOUN
taxlaw-6842	787	7	blog	blog	NOUN
taxlaw-6842	787	8	,	,	PUNCT
taxlaw-6842	787	9	(	(	PUNCT
taxlaw-6842	787	10	may	may	PROPN
taxlaw-6842	787	11	22	22	NUM
taxlaw-6842	787	12	,	,	PUNCT
taxlaw-6842	787	13	2018	2018	NUM
taxlaw-6842	787	14	)	)	PUNCT
taxlaw-6842	787	15	,	,	PUNCT
taxlaw-6842	787	16	https://corpgov.law.harvard.edu/2018/05/22/the-conflicted-role-of-proxy-advisors/	https://corpgov.law.harvard.edu/2018/05/22/the-conflicted-role-of-proxy-advisors/	NOUN
taxlaw-6842	788	1	[	[	X
taxlaw-6842	788	2	https://perma.cc/uq33-pupw	https://perma.cc/uq33-pupw	X
taxlaw-6842	788	3	]	]	X
taxlaw-6842	788	4	(	(	PUNCT
taxlaw-6842	788	5	“	"	PUNCT
taxlaw-6842	788	6	proxy	proxy	ADJ
taxlaw-6842	788	7	advisory	advisory	ADJ
taxlaw-6842	788	8	firms	firm	NOUN
taxlaw-6842	788	9	are	be	AUX
taxlaw-6842	788	10	incentivized	incentivize	VERB
taxlaw-6842	788	11	to	to	PART
taxlaw-6842	788	12	align	align	VERB
taxlaw-6842	788	13	with	with	ADP
taxlaw-6842	788	14	the	the	DET
taxlaw-6842	788	15	comments	comment	NOUN
taxlaw-6842	788	16	of	of	ADP
taxlaw-6842	788	17	those	those	PRON
taxlaw-6842	788	18	who	who	PRON
taxlaw-6842	788	19	pay	pay	VERB
taxlaw-6842	788	20	them	they	PRON
taxlaw-6842	788	21	the	the	DET
taxlaw-6842	788	22	most	most	ADJ
taxlaw-6842	788	23	and	and	CCONJ
taxlaw-6842	788	24	to	to	PART
taxlaw-6842	788	25	move	move	VERB
taxlaw-6842	788	26	targets	target	NOUN
taxlaw-6842	788	27	and	and	CCONJ
taxlaw-6842	788	28	change	change	VERB
taxlaw-6842	788	29	policy	policy	NOUN
taxlaw-6842	788	30	to	to	PART
taxlaw-6842	788	31	create	create	VERB
taxlaw-6842	788	32	a	a	DET
taxlaw-6842	788	33	better	well	ADJ
taxlaw-6842	788	34	market	market	NOUN
taxlaw-6842	788	35	for	for	ADP
taxlaw-6842	788	36	their	their	PRON
taxlaw-6842	788	37	company	company	NOUN
taxlaw-6842	788	38	-	-	PUNCT
taxlaw-6842	788	39	side	side	NOUN
taxlaw-6842	788	40	consulting	consulting	NOUN
taxlaw-6842	788	41	services	service	NOUN
taxlaw-6842	788	42	”	"	PUNCT
taxlaw-6842	788	43	)	)	PUNCT
taxlaw-6842	788	44	118	118	NUM
taxlaw-6842	788	45	specifically	specifically	ADV
taxlaw-6842	788	46	,	,	PUNCT
taxlaw-6842	788	47	charity	charity	NOUN
taxlaw-6842	788	48	navigator	navigator	PROPN
taxlaw-6842	788	49	awards	award	NOUN
taxlaw-6842	788	50	between	between	ADP
taxlaw-6842	788	51	one	one	NUM
taxlaw-6842	788	52	and	and	CCONJ
taxlaw-6842	788	53	three	three	NUM
taxlaw-6842	788	54	stars	star	NOUN
taxlaw-6842	788	55	based	base	VERB
taxlaw-6842	788	56	on	on	ADP
taxlaw-6842	788	57	two	two	NUM
taxlaw-6842	788	58	factors	factor	NOUN
taxlaw-6842	788	59	.	.	PUNCT
taxlaw-6842	789	1	first	first	ADV
taxlaw-6842	789	2	,	,	PUNCT
taxlaw-6842	789	3	“	"	PUNCT
taxlaw-6842	789	4	financial	financial	ADJ
taxlaw-6842	789	5	health	health	NOUN
taxlaw-6842	789	6	”	"	PUNCT
taxlaw-6842	789	7	reflects	reflect	VERB
taxlaw-6842	789	8	access	access	NOUN
taxlaw-6842	789	9	to	to	ADP
taxlaw-6842	789	10	working	working	NOUN
taxlaw-6842	789	11	capital	capital	NOUN
taxlaw-6842	789	12	,	,	PUNCT
taxlaw-6842	789	13	growth	growth	NOUN
taxlaw-6842	789	14	in	in	ADP
taxlaw-6842	789	15	the	the	DET
taxlaw-6842	789	16	program	program	NOUN
taxlaw-6842	789	17	budget	budget	NOUN
taxlaw-6842	789	18	,	,	PUNCT
taxlaw-6842	789	19	and	and	CCONJ
taxlaw-6842	789	20	spending	spending	NOUN
taxlaw-6842	789	21	on	on	ADP
taxlaw-6842	789	22	administration	administration	NOUN
taxlaw-6842	789	23	and	and	CCONJ
taxlaw-6842	789	24	fundraising	fundraising	NOUN
taxlaw-6842	789	25	.	.	PUNCT
taxlaw-6842	790	1	second	second	ADJ
taxlaw-6842	790	2	,	,	PUNCT
taxlaw-6842	790	3	“	"	PUNCT
taxlaw-6842	790	4	accountability	accountability	NOUN
taxlaw-6842	790	5	and	and	CCONJ
taxlaw-6842	790	6	transparency	transparency	NOUN
taxlaw-6842	790	7	”	"	PUNCT
taxlaw-6842	790	8	evaluates	evaluate	VERB
taxlaw-6842	790	9	governance	governance	NOUN
taxlaw-6842	790	10	practices	practice	NOUN
taxlaw-6842	790	11	,	,	PUNCT
taxlaw-6842	790	12	such	such	ADJ
taxlaw-6842	790	13	as	as	ADP
taxlaw-6842	790	14	whether	whether	SCONJ
taxlaw-6842	790	15	the	the	DET
taxlaw-6842	790	16	charity	charity	NOUN
taxlaw-6842	790	17	has	have	AUX
taxlaw-6842	790	18	an	an	DET
taxlaw-6842	790	19	independent	independent	ADJ
taxlaw-6842	790	20	board	board	NOUN
taxlaw-6842	790	21	and	and	CCONJ
taxlaw-6842	790	22	audited	audit	VERB
taxlaw-6842	790	23	financials	financial	NOUN
taxlaw-6842	790	24	.	.	PUNCT
taxlaw-6842	791	1	see	see	VERB
taxlaw-6842	791	2	charity	charity	NOUN
taxlaw-6842	791	3	navigator	navigator	NOUN
taxlaw-6842	791	4	,	,	PUNCT
taxlaw-6842	791	5	charity	charity	NOUN
taxlaw-6842	791	6	navigator	navigator	NOUN
taxlaw-6842	791	7	's	's	PART
taxlaw-6842	791	8	methodology	methodology	NOUN
taxlaw-6842	791	9	,	,	PUNCT
taxlaw-6842	791	10	https://www.charitynavigator.org/index.cfm?bay=content.view&cpid=5593&from=short-url#rating	https://www.charitynavigator.org/index.cfm?bay=content.view&cpid=5593&from=short-url#rating	PROPN
taxlaw-6842	791	11	[	[	X
taxlaw-6842	791	12	https://perma.cc/97z6-tvxj	https://perma.cc/97z6-tvxj	NOUN
taxlaw-6842	791	13	]	]	X
taxlaw-6842	791	14	.	.	PUNCT
taxlaw-6842	792	1	119	119	NUM
taxlaw-6842	792	2	https://www.globalgiving.org/aboutus/how-it-works/vetting/	https://www.globalgiving.org/aboutus/how-it-works/vetting/	NOUN
taxlaw-6842	793	1	[	[	X
taxlaw-6842	793	2	https://perma.cc/7qvx-z5c6	https://perma.cc/7qvx-z5c6	X
taxlaw-6842	793	3	]	]	PUNCT
taxlaw-6842	793	4	.	.	PUNCT
taxlaw-6842	794	1	(	(	PUNCT
taxlaw-6842	794	2	“	"	PUNCT
taxlaw-6842	794	3	global	global	ADJ
taxlaw-6842	794	4	giving	giving	NOUN
taxlaw-6842	794	5	performs	perform	VERB
taxlaw-6842	794	6	rigorous	rigorous	ADJ
taxlaw-6842	794	7	due	due	ADJ
taxlaw-6842	794	8	diligence	diligence	NOUN
taxlaw-6842	794	9	.	.	PUNCT
taxlaw-6842	794	10	.	.	PUNCT
taxlaw-6842	794	11	.	.	PUNCT
taxlaw-6842	795	1	to	to	PART
taxlaw-6842	795	2	ensure	ensure	VERB
taxlaw-6842	795	3	they	they	PRON
taxlaw-6842	795	4	are	be	AUX
taxlaw-6842	795	5	performing	perform	VERB
taxlaw-6842	795	6	charitable	charitable	ADJ
taxlaw-6842	795	7	work	work	NOUN
taxlaw-6842	795	8	in	in	ADP
taxlaw-6842	795	9	a	a	DET
taxlaw-6842	795	10	transparent	transparent	ADJ
taxlaw-6842	795	11	and	and	CCONJ
taxlaw-6842	795	12	accountable	accountable	ADJ
taxlaw-6842	795	13	manner	manner	NOUN
taxlaw-6842	795	14	,	,	PUNCT
taxlaw-6842	795	15	and	and	CCONJ
taxlaw-6842	795	16	that	that	SCONJ
taxlaw-6842	795	17	they	they	PRON
taxlaw-6842	795	18	meet	meet	VERB
taxlaw-6842	795	19	local	local	ADJ
taxlaw-6842	795	20	requirements	requirement	NOUN
taxlaw-6842	795	21	for	for	ADP
taxlaw-6842	795	22	registration	registration	NOUN
taxlaw-6842	795	23	with	with	ADP
taxlaw-6842	795	24	their	their	PRON
taxlaw-6842	795	25	local	local	ADJ
taxlaw-6842	795	26	government	government	NOUN
taxlaw-6842	795	27	.	.	PUNCT
taxlaw-6842	795	28	.	.	PUNCT
taxlaw-6842	796	1	.	.	PUNCT
taxlaw-6842	797	1	.	.	PUNCT
taxlaw-6842	798	1	[	[	X
taxlaw-6842	798	2	o]ur	o]ur	PRON
taxlaw-6842	798	3	nonprofit	nonprofit	ADJ
taxlaw-6842	798	4	partners	partner	NOUN
taxlaw-6842	798	5	have	have	VERB
taxlaw-6842	798	6	the	the	DET
taxlaw-6842	798	7	opportunity	opportunity	NOUN
taxlaw-6842	798	8	to	to	PART
taxlaw-6842	798	9	share	share	VERB
taxlaw-6842	798	10	extra	extra	ADJ
taxlaw-6842	798	11	information	information	NOUN
taxlaw-6842	798	12	about	about	ADP
taxlaw-6842	798	13	the	the	DET
taxlaw-6842	798	14	effectiveness	effectiveness	NOUN
taxlaw-6842	798	15	of	of	ADP
taxlaw-6842	798	16	their	their	PRON
taxlaw-6842	798	17	work	work	NOUN
taxlaw-6842	798	18	.	.	PUNCT
taxlaw-6842	799	1	organizations	organization	NOUN
taxlaw-6842	799	2	can	can	AUX
taxlaw-6842	799	3	share	share	VERB
taxlaw-6842	799	4	information	information	NOUN
taxlaw-6842	799	5	about	about	ADP
taxlaw-6842	799	6	how	how	SCONJ
taxlaw-6842	799	7	they	they	PRON
taxlaw-6842	799	8	listen	listen	VERB
taxlaw-6842	799	9	to	to	ADP
taxlaw-6842	799	10	their	their	PRON
taxlaw-6842	799	11	stakeholders	stakeholder	NOUN
taxlaw-6842	799	12	,	,	PUNCT
taxlaw-6842	799	13	test	test	VERB
taxlaw-6842	799	14	out	out	ADP
taxlaw-6842	799	15	new	new	ADJ
taxlaw-6842	799	16	ideas	idea	NOUN
taxlaw-6842	799	17	,	,	PUNCT
taxlaw-6842	799	18	and	and	CCONJ
taxlaw-6842	799	19	improve	improve	VERB
taxlaw-6842	799	20	their	their	PRON
taxlaw-6842	799	21	programs	program	NOUN
taxlaw-6842	799	22	and	and	CCONJ
taxlaw-6842	799	23	services	service	NOUN
taxlaw-6842	799	24	based	base	VERB
taxlaw-6842	799	25	on	on	ADP
taxlaw-6842	799	26	what	what	PRON
taxlaw-6842	799	27	they	they	PRON
taxlaw-6842	799	28	learn	learn	VERB
taxlaw-6842	799	29	from	from	ADP
taxlaw-6842	799	30	data	datum	NOUN
taxlaw-6842	799	31	and	and	CCONJ
taxlaw-6842	799	32	feedback	feedback	NOUN
taxlaw-6842	799	33	.	.	PUNCT
taxlaw-6842	799	34	”	"	PUNCT
taxlaw-6842	800	1	)	)	PUNCT
taxlaw-6842	800	2	120	120	NUM
taxlaw-6842	800	3	diana	diana	PROPN
taxlaw-6842	800	4	stork	stork	PROPN
taxlaw-6842	800	5	&	&	CCONJ
taxlaw-6842	800	6	jill	jill	PROPN
taxlaw-6842	800	7	woodilla	woodilla	PROPN
taxlaw-6842	800	8	,	,	PUNCT
taxlaw-6842	800	9	nonprofit	nonprofit	ADJ
taxlaw-6842	800	10	organizations	organization	NOUN
taxlaw-6842	800	11	:	:	PUNCT
taxlaw-6842	800	12	an	an	DET
taxlaw-6842	800	13	introduction	introduction	NOUN
taxlaw-6842	800	14	to	to	ADP
taxlaw-6842	800	15	charity	charity	NOUN
taxlaw-6842	800	16	rating	rating	NOUN
taxlaw-6842	800	17	sources	source	NOUN
taxlaw-6842	800	18	and	and	CCONJ
taxlaw-6842	800	19	cautions	caution	NOUN
taxlaw-6842	800	20	in	in	ADP
taxlaw-6842	800	21	their	their	PRON
taxlaw-6842	800	22	use	use	NOUN
taxlaw-6842	800	23	,	,	PUNCT
taxlaw-6842	800	24	6	6	NUM
taxlaw-6842	800	25	int’l	int’l	NUM
taxlaw-6842	800	26	j.	j.	PROPN
taxlaw-6842	800	27	applied	apply	VERB
taxlaw-6842	800	28	man	man	NOUN
taxlaw-6842	800	29	.	.	PUNCT
taxlaw-6842	800	30	&	&	CCONJ
taxlaw-6842	800	31	tech	tech	PROPN
taxlaw-6842	800	32	.	.	PUNCT
taxlaw-6842	800	33	5	5	NUM
taxlaw-6842	800	34	(	(	PUNCT
taxlaw-6842	800	35	2008	2008	NUM
taxlaw-6842	800	36	)	)	PUNCT
taxlaw-6842	800	37	(	(	PUNCT
taxlaw-6842	800	38	rating	rating	NOUN
taxlaw-6842	800	39	agencies	agency	NOUN
taxlaw-6842	800	40	rely	rely	VERB
taxlaw-6842	800	41	predominantly	predominantly	ADV
taxlaw-6842	800	42	on	on	ADP
taxlaw-6842	800	43	financial	financial	ADJ
taxlaw-6842	800	44	ratios	ratio	NOUN
taxlaw-6842	800	45	)	)	PUNCT
taxlaw-6842	800	46	.	.	PUNCT
taxlaw-6842	801	1	121	121	NUM
taxlaw-6842	801	2	gugerty	gugerty	NOUN
taxlaw-6842	801	3	&	&	CCONJ
taxlaw-6842	801	4	kalman	kalman	PROPN
taxlaw-6842	801	5	,	,	PUNCT
taxlaw-6842	801	6	supra	supra	PROPN
taxlaw-6842	801	7	note	note	NOUN
taxlaw-6842	801	8	8	8	NUM
taxlaw-6842	801	9	at	at	ADP
taxlaw-6842	801	10	68	68	NUM
taxlaw-6842	801	11	.	.	PUNCT
taxlaw-6842	801	12	2020	2020	NUM
taxlaw-6842	801	13	]	]	PUNCT
taxlaw-6842	801	14	enhancing	enhance	VERB
taxlaw-6842	801	15	efficiency	efficiency	NOUN
taxlaw-6842	801	16	at	at	ADP
taxlaw-6842	801	17	nonprofits	nonprofit	NOUN
taxlaw-6842	801	18	with	with	ADP
taxlaw-6842	801	19	analysis	analysis	NOUN
taxlaw-6842	801	20	and	and	CCONJ
taxlaw-6842	801	21	disclosure	disclosure	NOUN
taxlaw-6842	801	22	109	109	NUM
taxlaw-6842	801	23	comply	comply	NOUN
taxlaw-6842	801	24	with	with	ADP
taxlaw-6842	801	25	the	the	DET
taxlaw-6842	801	26	law	law	NOUN
taxlaw-6842	801	27	and	and	CCONJ
taxlaw-6842	801	28	have	have	VERB
taxlaw-6842	801	29	effective	effective	ADJ
taxlaw-6842	801	30	internal	internal	ADJ
taxlaw-6842	801	31	controls	control	NOUN
taxlaw-6842	801	32	,	,	PUNCT
taxlaw-6842	801	33	and	and	CCONJ
taxlaw-6842	801	34	this	this	DET
taxlaw-6842	801	35	internal	internal	ADJ
taxlaw-6842	801	36	oversight	oversight	NOUN
taxlaw-6842	801	37	requires	require	VERB
taxlaw-6842	801	38	resources	resource	NOUN
taxlaw-6842	801	39	.	.	PUNCT
taxlaw-6842	802	1	in	in	ADP
taxlaw-6842	802	2	addition	addition	NOUN
taxlaw-6842	802	3	,	,	PUNCT
taxlaw-6842	802	4	overhead	overhead	ADV
taxlaw-6842	802	5	also	also	ADV
taxlaw-6842	802	6	includes	include	VERB
taxlaw-6842	802	7	efforts	effort	NOUN
taxlaw-6842	802	8	to	to	PART
taxlaw-6842	802	9	set	set	VERB
taxlaw-6842	802	10	priorities	priority	NOUN
taxlaw-6842	802	11	and	and	CCONJ
taxlaw-6842	802	12	monitor	monitor	VERB
taxlaw-6842	802	13	the	the	DET
taxlaw-6842	802	14	effectiveness	effectiveness	NOUN
taxlaw-6842	802	15	of	of	ADP
taxlaw-6842	802	16	programs	program	NOUN
taxlaw-6842	802	17	,	,	PUNCT
taxlaw-6842	802	18	and	and	CCONJ
taxlaw-6842	802	19	this	this	DET
taxlaw-6842	802	20	article	article	NOUN
taxlaw-6842	802	21	obviously	obviously	ADV
taxlaw-6842	802	22	urges	urge	VERB
taxlaw-6842	802	23	nonprofits	nonprofit	NOUN
taxlaw-6842	802	24	to	to	PART
taxlaw-6842	802	25	invest	invest	VERB
taxlaw-6842	802	26	more	more	ADJ
taxlaw-6842	802	27	in	in	ADP
taxlaw-6842	802	28	this	this	DET
taxlaw-6842	802	29	type	type	NOUN
taxlaw-6842	802	30	of	of	ADP
taxlaw-6842	802	31	overhead	overhead	NOUN
taxlaw-6842	802	32	.	.	PUNCT
taxlaw-6842	803	1	at	at	ADP
taxlaw-6842	803	2	best	well	ADV
taxlaw-6842	803	3	,	,	PUNCT
taxlaw-6842	803	4	a	a	DET
taxlaw-6842	803	5	rating	rating	NOUN
taxlaw-6842	803	6	that	that	PRON
taxlaw-6842	803	7	focuses	focus	VERB
taxlaw-6842	803	8	on	on	ADP
taxlaw-6842	803	9	information	information	NOUN
taxlaw-6842	803	10	in	in	ADP
taxlaw-6842	803	11	form	form	NOUN
taxlaw-6842	803	12	990	990	NUM
taxlaw-6842	803	13	,	,	PUNCT
taxlaw-6842	803	14	such	such	ADJ
taxlaw-6842	803	15	as	as	ADP
taxlaw-6842	803	16	“	"	PUNCT
taxlaw-6842	803	17	financial	financial	ADJ
taxlaw-6842	803	18	health	health	NOUN
taxlaw-6842	803	19	”	"	PUNCT
taxlaw-6842	803	20	and	and	CCONJ
taxlaw-6842	803	21	“	"	PUNCT
taxlaw-6842	803	22	accountability	accountability	NOUN
taxlaw-6842	803	23	and	and	CCONJ
taxlaw-6842	803	24	transparency	transparency	NOUN
taxlaw-6842	803	25	,	,	PUNCT
taxlaw-6842	803	26	”	"	PUNCT
taxlaw-6842	803	27	is	be	AUX
taxlaw-6842	803	28	“	"	PUNCT
taxlaw-6842	803	29	basically	basically	ADV
taxlaw-6842	803	30	a	a	DET
taxlaw-6842	803	31	negative	negative	ADJ
taxlaw-6842	803	32	screen	screen	NOUN
taxlaw-6842	803	33	—	—	PUNCT
taxlaw-6842	803	34	it	it	PRON
taxlaw-6842	803	35	flags	flag	VERB
taxlaw-6842	803	36	organizations	organization	NOUN
taxlaw-6842	803	37	that	that	PRON
taxlaw-6842	803	38	do	do	AUX
taxlaw-6842	803	39	not	not	PART
taxlaw-6842	803	40	meet	meet	VERB
taxlaw-6842	803	41	basic	basic	ADJ
taxlaw-6842	803	42	criteria	criterion	NOUN
taxlaw-6842	803	43	,	,	PUNCT
taxlaw-6842	803	44	”	"	PUNCT
taxlaw-6842	803	45	raj	raj	PROPN
taxlaw-6842	803	46	kumar	kumar	PROPN
taxlaw-6842	803	47	has	have	AUX
taxlaw-6842	803	48	observed	observe	VERB
taxlaw-6842	803	49	,	,	PUNCT
taxlaw-6842	803	50	“	"	PUNCT
taxlaw-6842	803	51	the	the	DET
taxlaw-6842	803	52	tougher	tough	ADJ
taxlaw-6842	803	53	challenge	challenge	NOUN
taxlaw-6842	803	54	comes	come	VERB
taxlaw-6842	803	55	in	in	ADP
taxlaw-6842	803	56	evaluating	evaluate	VERB
taxlaw-6842	803	57	an	an	DET
taxlaw-6842	803	58	organization	organization	NOUN
taxlaw-6842	803	59	’s	’s	PART
taxlaw-6842	803	60	positive	positive	ADJ
taxlaw-6842	803	61	impact	impact	NOUN
taxlaw-6842	803	62	.	.	PUNCT
taxlaw-6842	804	1	”122	”122	NOUN
taxlaw-6842	804	2	recognizing	recognize	VERB
taxlaw-6842	804	3	these	these	DET
taxlaw-6842	804	4	limitations	limitation	NOUN
taxlaw-6842	804	5	,	,	PUNCT
taxlaw-6842	804	6	charity	charity	NOUN
taxlaw-6842	804	7	navigator	navigator	NOUN
taxlaw-6842	804	8	sometimes	sometimes	ADV
taxlaw-6842	804	9	allows	allow	VERB
taxlaw-6842	804	10	nonprofits	nonprofit	NOUN
taxlaw-6842	804	11	to	to	PART
taxlaw-6842	804	12	post	post	VERB
taxlaw-6842	804	13	impact	impact	NOUN
taxlaw-6842	804	14	evaluations	evaluation	NOUN
taxlaw-6842	804	15	by	by	ADP
taxlaw-6842	804	16	third	third	ADJ
taxlaw-6842	804	17	parties	party	NOUN
taxlaw-6842	804	18	.	.	PUNCT
taxlaw-6842	805	1	likewise	likewise	ADV
taxlaw-6842	805	2	,	,	PUNCT
taxlaw-6842	805	3	guidestar	guidestar	NOUN
taxlaw-6842	805	4	highlights	highlight	NOUN
taxlaw-6842	805	5	whether	whether	SCONJ
taxlaw-6842	805	6	organizations	organization	NOUN
taxlaw-6842	805	7	share	share	VERB
taxlaw-6842	805	8	impact	impact	NOUN
taxlaw-6842	805	9	evaluations.123	evaluations.123	PROPN
taxlaw-6842	805	10	but	but	CCONJ
taxlaw-6842	805	11	to	to	PART
taxlaw-6842	805	12	be	be	AUX
taxlaw-6842	805	13	clear	clear	ADJ
taxlaw-6842	805	14	,	,	PUNCT
taxlaw-6842	805	15	guidestar	guidestar	NOUN
taxlaw-6842	805	16	does	do	AUX
taxlaw-6842	805	17	not	not	PART
taxlaw-6842	805	18	conduct	conduct	VERB
taxlaw-6842	805	19	or	or	CCONJ
taxlaw-6842	805	20	even	even	ADV
taxlaw-6842	805	21	vet	vet	VERB
taxlaw-6842	805	22	these	these	DET
taxlaw-6842	805	23	evaluations	evaluation	NOUN
taxlaw-6842	805	24	;	;	PUNCT
taxlaw-6842	805	25	it	it	PRON
taxlaw-6842	805	26	merely	merely	ADV
taxlaw-6842	805	27	indicates	indicate	VERB
taxlaw-6842	805	28	whether	whether	SCONJ
taxlaw-6842	805	29	a	a	DET
taxlaw-6842	805	30	nonprofit	nonprofit	ADJ
taxlaw-6842	805	31	shares	share	NOUN
taxlaw-6842	805	32	this	this	DET
taxlaw-6842	805	33	information	information	NOUN
taxlaw-6842	805	34	,	,	PUNCT
taxlaw-6842	805	35	but	but	CCONJ
taxlaw-6842	805	36	does	do	AUX
taxlaw-6842	805	37	not	not	PART
taxlaw-6842	805	38	comment	comment	VERB
taxlaw-6842	805	39	on	on	ADP
taxlaw-6842	805	40	whether	whether	SCONJ
taxlaw-6842	805	41	the	the	DET
taxlaw-6842	805	42	organization	organization	NOUN
taxlaw-6842	805	43	’s	’s	PART
taxlaw-6842	805	44	methodology	methodology	NOUN
taxlaw-6842	805	45	is	be	AUX
taxlaw-6842	805	46	sophisticated	sophisticated	ADJ
taxlaw-6842	805	47	or	or	CCONJ
taxlaw-6842	805	48	,	,	PUNCT
taxlaw-6842	805	49	for	for	ADP
taxlaw-6842	805	50	that	that	DET
taxlaw-6842	805	51	matter	matter	NOUN
taxlaw-6842	805	52	,	,	PUNCT
taxlaw-6842	805	53	whether	whether	SCONJ
taxlaw-6842	805	54	the	the	DET
taxlaw-6842	805	55	results	result	NOUN
taxlaw-6842	805	56	are	be	AUX
taxlaw-6842	805	57	compelling.124	compelling.124	VERB
taxlaw-6842	805	58	another	another	DET
taxlaw-6842	805	59	rating	rating	NOUN
taxlaw-6842	805	60	agency	agency	NOUN
taxlaw-6842	805	61	,	,	PUNCT
taxlaw-6842	805	62	givewell	givewell	PROPN
taxlaw-6842	805	63	,	,	PUNCT
taxlaw-6842	805	64	relies	rely	VERB
taxlaw-6842	805	65	on	on	ADP
taxlaw-6842	805	66	academic	academic	ADJ
taxlaw-6842	805	67	studies	study	NOUN
taxlaw-6842	805	68	,	,	PUNCT
taxlaw-6842	805	69	instead	instead	ADV
taxlaw-6842	805	70	of	of	ADP
taxlaw-6842	805	71	on	on	ADP
taxlaw-6842	805	72	form	form	NOUN
taxlaw-6842	805	73	990	990	NUM
taxlaw-6842	805	74	.	.	PUNCT
taxlaw-6842	806	1	to	to	PART
taxlaw-6842	806	2	advance	advance	VERB
taxlaw-6842	806	3	its	its	PRON
taxlaw-6842	806	4	mission	mission	NOUN
taxlaw-6842	806	5	of	of	ADP
taxlaw-6842	806	6	helping	help	VERB
taxlaw-6842	806	7	poor	poor	ADJ
taxlaw-6842	806	8	people	people	NOUN
taxlaw-6842	806	9	outside	outside	ADP
taxlaw-6842	806	10	the	the	DET
taxlaw-6842	806	11	u.s	u.s	PROPN
taxlaw-6842	806	12	.	.	PROPN
taxlaw-6842	806	13	,	,	PUNCT
taxlaw-6842	806	14	givewell	givewell	PROPN
taxlaw-6842	806	15	combs	comb	VERB
taxlaw-6842	806	16	the	the	DET
taxlaw-6842	806	17	academic	academic	ADJ
taxlaw-6842	806	18	literature	literature	NOUN
taxlaw-6842	806	19	for	for	ADP
taxlaw-6842	806	20	cost	cost	NOUN
taxlaw-6842	806	21	-	-	PUNCT
taxlaw-6842	806	22	effective	effective	ADJ
taxlaw-6842	806	23	interventions	intervention	NOUN
taxlaw-6842	806	24	,	,	PUNCT
taxlaw-6842	806	25	such	such	ADJ
taxlaw-6842	806	26	as	as	ADP
taxlaw-6842	806	27	distributing	distribute	VERB
taxlaw-6842	806	28	insecticide	insecticide	NOUN
taxlaw-6842	806	29	-	-	PUNCT
taxlaw-6842	806	30	treated	treat	VERB
taxlaw-6842	806	31	nets	net	NOUN
taxlaw-6842	806	32	and	and	CCONJ
taxlaw-6842	806	33	treating	treat	VERB
taxlaw-6842	806	34	children	child	NOUN
taxlaw-6842	806	35	for	for	ADP
taxlaw-6842	806	36	parasites.125	parasites.125	NUM
taxlaw-6842	806	37	givewell	givewell	NOUN
taxlaw-6842	806	38	then	then	ADV
taxlaw-6842	806	39	invites	invite	VERB
taxlaw-6842	806	40	charities	charity	NOUN
taxlaw-6842	806	41	that	that	PRON
taxlaw-6842	806	42	offer	offer	VERB
taxlaw-6842	806	43	the	the	DET
taxlaw-6842	806	44	relevant	relevant	ADJ
taxlaw-6842	806	45	programs	program	NOUN
taxlaw-6842	806	46	to	to	PART
taxlaw-6842	806	47	provide	provide	VERB
taxlaw-6842	806	48	specific	specific	ADJ
taxlaw-6842	806	49	information	information	NOUN
taxlaw-6842	806	50	,	,	PUNCT
taxlaw-6842	806	51	which	which	PRON
taxlaw-6842	806	52	it	it	PRON
taxlaw-6842	806	53	reviews.126	reviews.126	VERB
taxlaw-6842	806	54	to	to	ADP
taxlaw-6842	806	55	its	its	PRON
taxlaw-6842	806	56	credit	credit	NOUN
taxlaw-6842	806	57	,	,	PUNCT
taxlaw-6842	806	58	givewell	givewell	PROPN
taxlaw-6842	806	59	has	have	AUX
taxlaw-6842	806	60	found	find	VERB
taxlaw-6842	806	61	a	a	DET
taxlaw-6842	806	62	way	way	NOUN
taxlaw-6842	806	63	to	to	PART
taxlaw-6842	806	64	go	go	VERB
taxlaw-6842	806	65	beyond	beyond	ADP
taxlaw-6842	806	66	the	the	DET
taxlaw-6842	806	67	limited	limited	ADJ
taxlaw-6842	806	68	information	information	NOUN
taxlaw-6842	806	69	in	in	ADP
taxlaw-6842	806	70	form	form	NOUN
taxlaw-6842	806	71	990	990	NUM
taxlaw-6842	806	72	,	,	PUNCT
taxlaw-6842	806	73	but	but	CCONJ
taxlaw-6842	806	74	it	it	PRON
taxlaw-6842	806	75	rates	rate	VERB
taxlaw-6842	806	76	only	only	ADV
taxlaw-6842	806	77	a	a	DET
taxlaw-6842	806	78	targeted	target	VERB
taxlaw-6842	806	79	set	set	NOUN
taxlaw-6842	806	80	of	of	ADP
taxlaw-6842	806	81	programs	program	NOUN
taxlaw-6842	806	82	at	at	ADP
taxlaw-6842	806	83	a	a	DET
taxlaw-6842	806	84	small	small	ADJ
taxlaw-6842	806	85	number	number	NOUN
taxlaw-6842	806	86	of	of	ADP
taxlaw-6842	806	87	organizations.127	organizations.127	NOUN
taxlaw-6842	806	88	3	3	NUM
taxlaw-6842	806	89	.	.	X
taxlaw-6842	807	1	influence	influence	NOUN
taxlaw-6842	807	2	effective	effective	ADJ
taxlaw-6842	807	3	monitoring	monitoring	NOUN
taxlaw-6842	807	4	requires	require	VERB
taxlaw-6842	807	5	not	not	PART
taxlaw-6842	807	6	only	only	ADV
taxlaw-6842	807	7	the	the	DET
taxlaw-6842	807	8	right	right	ADJ
taxlaw-6842	807	9	incentives	incentive	NOUN
taxlaw-6842	807	10	and	and	CCONJ
taxlaw-6842	807	11	information	information	NOUN
taxlaw-6842	807	12	,	,	PUNCT
taxlaw-6842	807	13	but	but	CCONJ
taxlaw-6842	807	14	also	also	ADV
taxlaw-6842	807	15	the	the	DET
taxlaw-6842	807	16	necessary	necessary	ADJ
taxlaw-6842	807	17	influence	influence	NOUN
taxlaw-6842	807	18	.	.	PUNCT
taxlaw-6842	808	1	on	on	ADP
taxlaw-6842	808	2	this	this	DET
taxlaw-6842	808	3	dimension	dimension	NOUN
taxlaw-6842	808	4	,	,	PUNCT
taxlaw-6842	808	5	rating	rating	NOUN
taxlaw-6842	808	6	agencies	agency	NOUN
taxlaw-6842	808	7	fare	fare	VERB
taxlaw-6842	808	8	quite	quite	ADV
taxlaw-6842	808	9	well	well	ADV
taxlaw-6842	808	10	.	.	PUNCT
taxlaw-6842	809	1	they	they	PRON
taxlaw-6842	809	2	wield	wield	VERB
taxlaw-6842	809	3	significant	significant	ADJ
taxlaw-6842	809	4	influence	influence	NOUN
taxlaw-6842	809	5	through	through	ADP
taxlaw-6842	809	6	their	their	PRON
taxlaw-6842	809	7	readers	reader	NOUN
taxlaw-6842	809	8	.	.	PUNCT
taxlaw-6842	810	1	board	board	NOUN
taxlaw-6842	810	2	members	member	NOUN
taxlaw-6842	810	3	,	,	PUNCT
taxlaw-6842	810	4	major	major	ADJ
taxlaw-6842	810	5	donors	donor	NOUN
taxlaw-6842	810	6	,	,	PUNCT
taxlaw-6842	810	7	and	and	CCONJ
taxlaw-6842	810	8	prospective	prospective	ADJ
taxlaw-6842	810	9	donors	donor	NOUN
taxlaw-6842	810	10	are	be	AUX
taxlaw-6842	810	11	likely	likely	ADJ
taxlaw-6842	810	12	to	to	PART
taxlaw-6842	810	13	review	review	VERB
taxlaw-6842	810	14	their	their	PRON
taxlaw-6842	810	15	analyses	analysis	NOUN
taxlaw-6842	810	16	,	,	PUNCT
taxlaw-6842	810	17	and	and	CCONJ
taxlaw-6842	810	18	managers	manager	NOUN
taxlaw-6842	810	19	obviously	obviously	ADV
taxlaw-6842	810	20	want	want	VERB
taxlaw-6842	810	21	the	the	DET
taxlaw-6842	810	22	good	good	ADJ
taxlaw-6842	810	23	will	will	NOUN
taxlaw-6842	810	24	of	of	ADP
taxlaw-6842	810	25	these	these	DET
taxlaw-6842	810	26	influential	influential	ADJ
taxlaw-6842	810	27	stakeholders	stakeholder	NOUN
taxlaw-6842	810	28	.	.	PUNCT
taxlaw-6842	811	1	so	so	ADV
taxlaw-6842	811	2	if	if	SCONJ
taxlaw-6842	811	3	rating	rating	NOUN
taxlaw-6842	811	4	agencies	agency	NOUN
taxlaw-6842	811	5	express	express	VERB
taxlaw-6842	811	6	doubts	doubt	NOUN
taxlaw-6842	811	7	about	about	ADP
taxlaw-6842	811	8	the	the	DET
taxlaw-6842	811	9	impact	impact	NOUN
taxlaw-6842	811	10	or	or	CCONJ
taxlaw-6842	811	11	cost	cost	NOUN
taxlaw-6842	811	12	-	-	PUNCT
taxlaw-6842	811	13	effectiveness	effectiveness	NOUN
taxlaw-6842	811	14	of	of	ADP
taxlaw-6842	811	15	122	122	NUM
taxlaw-6842	811	16	see	see	NOUN
taxlaw-6842	811	17	kumar	kumar	PROPN
taxlaw-6842	811	18	,	,	PUNCT
taxlaw-6842	811	19	supra	supra	PROPN
taxlaw-6842	811	20	note	note	NOUN
taxlaw-6842	811	21	9	9	NUM
taxlaw-6842	811	22	,	,	PUNCT
taxlaw-6842	811	23	at	at	ADP
taxlaw-6842	811	24	55	55	NUM
taxlaw-6842	811	25	.	.	PUNCT
taxlaw-6842	812	1	123	123	NUM
taxlaw-6842	812	2	https://learn.guidestar.org/seals	https://learn.guidestar.org/seal	NOUN
taxlaw-6842	812	3	[	[	X
taxlaw-6842	812	4	https://perma.cc/d398-3xc4	https://perma.cc/d398-3xc4	X
taxlaw-6842	812	5	]	]	X
taxlaw-6842	812	6	(	(	PUNCT
taxlaw-6842	812	7	listing	list	VERB
taxlaw-6842	812	8	criteria	criterion	NOUN
taxlaw-6842	812	9	for	for	ADP
taxlaw-6842	812	10	various	various	ADJ
taxlaw-6842	812	11	levels	level	NOUN
taxlaw-6842	812	12	of	of	ADP
taxlaw-6842	812	13	seals	seal	NOUN
taxlaw-6842	812	14	of	of	ADP
taxlaw-6842	812	15	approval	approval	NOUN
taxlaw-6842	812	16	,	,	PUNCT
taxlaw-6842	812	17	which	which	PRON
taxlaw-6842	812	18	turn	turn	VERB
taxlaw-6842	812	19	on	on	ADP
taxlaw-6842	812	20	how	how	SCONJ
taxlaw-6842	812	21	much	much	ADJ
taxlaw-6842	812	22	information	information	NOUN
taxlaw-6842	812	23	the	the	DET
taxlaw-6842	812	24	nonprofit	nonprofit	ADJ
taxlaw-6842	812	25	shares	share	NOUN
taxlaw-6842	812	26	)	)	PUNCT
taxlaw-6842	812	27	.	.	PUNCT
taxlaw-6842	813	1	124	124	NUM
taxlaw-6842	813	2	see	see	VERB
taxlaw-6842	813	3	kumar	kumar	PROPN
taxlaw-6842	813	4	,	,	PUNCT
taxlaw-6842	813	5	supra	supra	PROPN
taxlaw-6842	813	6	note	note	NOUN
taxlaw-6842	813	7	9	9	NUM
taxlaw-6842	813	8	,	,	PUNCT
taxlaw-6842	813	9	at	at	ADP
taxlaw-6842	813	10	56	56	NUM
taxlaw-6842	813	11	(	(	PUNCT
taxlaw-6842	813	12	noting	note	VERB
taxlaw-6842	813	13	that	that	SCONJ
taxlaw-6842	813	14	guidestar	guidestar	NOUN
taxlaw-6842	813	15	“	"	PUNCT
taxlaw-6842	813	16	rankings	ranking	NOUN
taxlaw-6842	813	17	are	be	AUX
taxlaw-6842	813	18	more	more	ADV
taxlaw-6842	813	19	subjective	subjective	ADJ
taxlaw-6842	813	20	,	,	PUNCT
taxlaw-6842	813	21	and	and	CCONJ
taxlaw-6842	813	22	not	not	PART
taxlaw-6842	813	23	based	base	VERB
taxlaw-6842	813	24	on	on	ADP
taxlaw-6842	813	25	an	an	DET
taxlaw-6842	813	26	agreed	agree	VERB
taxlaw-6842	813	27	-	-	PUNCT
taxlaw-6842	813	28	upon	upon	NOUN
taxlaw-6842	813	29	system	system	NOUN
taxlaw-6842	813	30	of	of	ADP
taxlaw-6842	813	31	external	external	ADJ
taxlaw-6842	813	32	reviews	review	NOUN
taxlaw-6842	813	33	”	"	PUNCT
taxlaw-6842	813	34	)	)	PUNCT
taxlaw-6842	813	35	.	.	PUNCT
taxlaw-6842	814	1	125	125	NUM
taxlaw-6842	814	2	see	see	VERB
taxlaw-6842	814	3	https://www.givewell.org/how-we-work/process	https://www.givewell.org/how-we-work/process	PROPN
taxlaw-6842	814	4	[	[	X
taxlaw-6842	814	5	https://perma.cc/l4ky-dupk	https://perma.cc/l4ky-dupk	X
taxlaw-6842	814	6	]	]	X
taxlaw-6842	814	7	.	.	PUNCT
taxlaw-6842	815	1	(	(	PUNCT
taxlaw-6842	815	2	“	"	PUNCT
taxlaw-6842	815	3	based	base	VERB
taxlaw-6842	815	4	on	on	ADP
taxlaw-6842	815	5	these	these	DET
taxlaw-6842	815	6	investigations	investigation	NOUN
taxlaw-6842	815	7	,	,	PUNCT
taxlaw-6842	815	8	we	we	PRON
taxlaw-6842	815	9	have	have	AUX
taxlaw-6842	815	10	concluded	conclude	VERB
taxlaw-6842	815	11	that	that	SCONJ
taxlaw-6842	815	12	:	:	PUNCT
taxlaw-6842	815	13	highly	highly	ADV
taxlaw-6842	815	14	rigorous	rigorous	ADJ
taxlaw-6842	815	15	evidence	evidence	NOUN
taxlaw-6842	815	16	connecting	connect	VERB
taxlaw-6842	815	17	aid	aid	NOUN
taxlaw-6842	815	18	activities	activity	NOUN
taxlaw-6842	815	19	to	to	ADP
taxlaw-6842	815	20	improved	improve	VERB
taxlaw-6842	815	21	life	life	NOUN
taxlaw-6842	815	22	outcomes	outcome	NOUN
taxlaw-6842	815	23	.	.	PUNCT
taxlaw-6842	815	24	.	.	PUNCT
taxlaw-6842	816	1	.	.	PUNCT
taxlaw-6842	817	1	is	be	AUX
taxlaw-6842	817	2	found	find	VERB
taxlaw-6842	817	3	in	in	ADP
taxlaw-6842	817	4	academic	academic	ADJ
taxlaw-6842	817	5	literature	literature	NOUN
taxlaw-6842	817	6	,	,	PUNCT
taxlaw-6842	817	7	and	and	CCONJ
taxlaw-6842	817	8	not	not	PART
taxlaw-6842	817	9	(	(	PUNCT
taxlaw-6842	817	10	in	in	ADP
taxlaw-6842	817	11	any	any	DET
taxlaw-6842	817	12	cases	case	NOUN
taxlaw-6842	817	13	that	that	PRON
taxlaw-6842	817	14	we	we	PRON
taxlaw-6842	817	15	've	have	AUX
taxlaw-6842	817	16	seen	see	VERB
taxlaw-6842	817	17	)	)	PUNCT
taxlaw-6842	817	18	in	in	ADP
taxlaw-6842	817	19	internal	internal	ADJ
taxlaw-6842	817	20	self	self	NOUN
taxlaw-6842	817	21	-	-	PUNCT
taxlaw-6842	817	22	evaluations	evaluation	NOUN
taxlaw-6842	817	23	by	by	ADP
taxlaw-6842	817	24	charities	charity	NOUN
taxlaw-6842	817	25	.	.	PUNCT
taxlaw-6842	817	26	”	"	PUNCT
taxlaw-6842	818	1	)	)	PUNCT
taxlaw-6842	818	2	126	126	NUM
taxlaw-6842	818	3	see	see	VERB
taxlaw-6842	818	4	i	i	PRON
taxlaw-6842	818	5	d.	d.	PROPN
taxlaw-6842	818	6	(	(	PUNCT
taxlaw-6842	818	7	“	"	PUNCT
taxlaw-6842	818	8	we	we	PRON
taxlaw-6842	818	9	invite	invite	VERB
taxlaw-6842	818	10	eligible	eligible	ADJ
taxlaw-6842	818	11	charities	charity	NOUN
taxlaw-6842	818	12	to	to	PART
taxlaw-6842	818	13	participate	participate	VERB
taxlaw-6842	818	14	in	in	ADP
taxlaw-6842	818	15	our	our	PRON
taxlaw-6842	818	16	intensive	intensive	ADJ
taxlaw-6842	818	17	evaluation	evaluation	NOUN
taxlaw-6842	818	18	process	process	NOUN
taxlaw-6842	818	19	,	,	PUNCT
taxlaw-6842	818	20	which	which	PRON
taxlaw-6842	818	21	aims	aim	VERB
taxlaw-6842	818	22	to	to	PART
taxlaw-6842	818	23	deeply	deeply	ADV
taxlaw-6842	818	24	and	and	CCONJ
taxlaw-6842	818	25	critically	critically	ADV
taxlaw-6842	818	26	question	question	VERB
taxlaw-6842	818	27	the	the	DET
taxlaw-6842	818	28	case	case	NOUN
taxlaw-6842	818	29	for	for	ADP
taxlaw-6842	818	30	the	the	DET
taxlaw-6842	818	31	charity	charity	NOUN
taxlaw-6842	818	32	's	's	PART
taxlaw-6842	818	33	impact	impact	NOUN
taxlaw-6842	818	34	,	,	PUNCT
taxlaw-6842	818	35	and	and	CCONJ
taxlaw-6842	818	36	lay	lie	VERB
taxlaw-6842	818	37	out	out	ADP
taxlaw-6842	818	38	what	what	PRON
taxlaw-6842	818	39	we	we	PRON
taxlaw-6842	818	40	see	see	VERB
taxlaw-6842	818	41	as	as	ADP
taxlaw-6842	818	42	the	the	DET
taxlaw-6842	818	43	strengths	strength	NOUN
taxlaw-6842	818	44	and	and	CCONJ
taxlaw-6842	818	45	weaknesses	weakness	NOUN
taxlaw-6842	818	46	publicly	publicly	ADV
taxlaw-6842	818	47	.	.	PUNCT
taxlaw-6842	818	48	”	"	PUNCT
taxlaw-6842	818	49	)	)	PUNCT
taxlaw-6842	818	50	.	.	PUNCT
taxlaw-6842	819	1	127	127	NUM
taxlaw-6842	819	2	see	see	VERB
taxlaw-6842	819	3	kumar	kumar	PROPN
taxlaw-6842	819	4	,	,	PUNCT
taxlaw-6842	819	5	supra	supra	PROPN
taxlaw-6842	819	6	note	note	NOUN
taxlaw-6842	819	7	9	9	NUM
taxlaw-6842	819	8	,	,	PUNCT
taxlaw-6842	819	9	at	at	ADP
taxlaw-6842	819	10	57	57	NUM
taxlaw-6842	819	11	.	.	PUNCT
taxlaw-6842	820	1	[	[	X
taxlaw-6842	820	2	vol	vol	NOUN
taxlaw-6842	820	3	.	.	PROPN
taxlaw-6842	820	4	11.2	11.2	NUM
taxlaw-6842	820	5	columbia	columbia	PROPN
taxlaw-6842	820	6	journal	journal	PROPN
taxlaw-6842	820	7	of	of	ADP
taxlaw-6842	820	8	tax	tax	NOUN
taxlaw-6842	820	9	law	law	NOUN
taxlaw-6842	820	10	110	110	NUM
taxlaw-6842	820	11	specific	specific	ADJ
taxlaw-6842	820	12	initiatives	initiative	NOUN
taxlaw-6842	820	13	,	,	PUNCT
taxlaw-6842	820	14	or	or	CCONJ
taxlaw-6842	820	15	question	question	VERB
taxlaw-6842	820	16	other	other	ADJ
taxlaw-6842	820	17	aspects	aspect	NOUN
taxlaw-6842	820	18	of	of	ADP
taxlaw-6842	820	19	a	a	DET
taxlaw-6842	820	20	nonprofit	nonprofit	ADJ
taxlaw-6842	820	21	’s	’s	PART
taxlaw-6842	820	22	operations	operation	NOUN
taxlaw-6842	820	23	,	,	PUNCT
taxlaw-6842	820	24	managers	manager	NOUN
taxlaw-6842	820	25	are	be	AUX
taxlaw-6842	820	26	unlikely	unlikely	ADJ
taxlaw-6842	820	27	to	to	PART
taxlaw-6842	820	28	ignore	ignore	VERB
taxlaw-6842	820	29	this	this	DET
taxlaw-6842	820	30	feedback	feedback	NOUN
taxlaw-6842	820	31	in	in	ADP
taxlaw-6842	820	32	some	some	DET
taxlaw-6842	820	33	cases	case	NOUN
taxlaw-6842	820	34	,	,	PUNCT
taxlaw-6842	820	35	modest	modest	ADJ
taxlaw-6842	820	36	donors	donor	NOUN
taxlaw-6842	820	37	and	and	CCONJ
taxlaw-6842	820	38	beneficiaries	beneficiary	NOUN
taxlaw-6842	820	39	also	also	ADV
taxlaw-6842	820	40	read	read	VERB
taxlaw-6842	820	41	a	a	DET
taxlaw-6842	820	42	rating	rating	NOUN
taxlaw-6842	820	43	agency	agency	NOUN
taxlaw-6842	820	44	’s	’s	PART
taxlaw-6842	820	45	review	review	NOUN
taxlaw-6842	820	46	.	.	PUNCT
taxlaw-6842	821	1	even	even	ADV
taxlaw-6842	821	2	though	though	SCONJ
taxlaw-6842	821	3	individual	individual	ADJ
taxlaw-6842	821	4	members	member	NOUN
taxlaw-6842	821	5	of	of	ADP
taxlaw-6842	821	6	these	these	DET
taxlaw-6842	821	7	groups	group	NOUN
taxlaw-6842	821	8	have	have	VERB
taxlaw-6842	821	9	only	only	ADV
taxlaw-6842	821	10	limited	limit	VERB
taxlaw-6842	821	11	influence	influence	NOUN
taxlaw-6842	821	12	,	,	PUNCT
taxlaw-6842	821	13	their	their	PRON
taxlaw-6842	821	14	clout	clout	NOUN
taxlaw-6842	821	15	in	in	ADP
taxlaw-6842	821	16	the	the	DET
taxlaw-6842	821	17	aggregate	aggregate	NOUN
taxlaw-6842	821	18	can	can	AUX
taxlaw-6842	821	19	be	be	AUX
taxlaw-6842	821	20	quite	quite	ADV
taxlaw-6842	821	21	significant	significant	ADJ
taxlaw-6842	821	22	so	so	ADV
taxlaw-6842	821	23	,	,	PUNCT
taxlaw-6842	821	24	again	again	ADV
taxlaw-6842	821	25	,	,	PUNCT
taxlaw-6842	821	26	managers	manager	NOUN
taxlaw-6842	821	27	are	be	AUX
taxlaw-6842	821	28	likely	likely	ADJ
taxlaw-6842	821	29	to	to	PART
taxlaw-6842	821	30	pay	pay	VERB
taxlaw-6842	821	31	attention	attention	NOUN
taxlaw-6842	821	32	.	.	PUNCT
taxlaw-6842	822	1	in	in	ADP
taxlaw-6842	822	2	a	a	DET
taxlaw-6842	822	3	sense	sense	NOUN
taxlaw-6842	822	4	,	,	PUNCT
taxlaw-6842	822	5	rating	rating	NOUN
taxlaw-6842	822	6	agencies	agency	NOUN
taxlaw-6842	822	7	can	can	AUX
taxlaw-6842	822	8	stand	stand	VERB
taxlaw-6842	822	9	in	in	ADP
taxlaw-6842	822	10	for	for	ADP
taxlaw-6842	822	11	these	these	DET
taxlaw-6842	822	12	groups	group	NOUN
taxlaw-6842	822	13	,	,	PUNCT
taxlaw-6842	822	14	monitoring	monitor	VERB
taxlaw-6842	822	15	management	management	NOUN
taxlaw-6842	822	16	on	on	ADP
taxlaw-6842	822	17	their	their	PRON
taxlaw-6842	822	18	behalf	behalf	NOUN
taxlaw-6842	822	19	.	.	PUNCT
taxlaw-6842	823	1	to	to	PART
taxlaw-6842	823	2	sum	sum	VERB
taxlaw-6842	823	3	up	up	ADP
taxlaw-6842	823	4	,	,	PUNCT
taxlaw-6842	823	5	rating	rating	NOUN
taxlaw-6842	823	6	agencies	agency	NOUN
taxlaw-6842	823	7	have	have	VERB
taxlaw-6842	823	8	strong	strong	ADJ
taxlaw-6842	823	9	incentives	incentive	NOUN
taxlaw-6842	823	10	to	to	PART
taxlaw-6842	823	11	monitor	monitor	VERB
taxlaw-6842	823	12	management	management	NOUN
taxlaw-6842	823	13	and	and	CCONJ
taxlaw-6842	823	14	can	can	AUX
taxlaw-6842	823	15	wield	wield	VERB
taxlaw-6842	823	16	significant	significant	ADJ
taxlaw-6842	823	17	influence	influence	NOUN
taxlaw-6842	823	18	.	.	PUNCT
taxlaw-6842	824	1	yet	yet	ADV
taxlaw-6842	824	2	to	to	PART
taxlaw-6842	824	3	play	play	VERB
taxlaw-6842	824	4	this	this	DET
taxlaw-6842	824	5	role	role	NOUN
taxlaw-6842	824	6	effectively	effectively	ADV
taxlaw-6842	824	7	,	,	PUNCT
taxlaw-6842	824	8	rating	rating	NOUN
taxlaw-6842	824	9	agencies	agency	NOUN
taxlaw-6842	824	10	–	–	PUNCT
taxlaw-6842	824	11	like	like	ADP
taxlaw-6842	824	12	major	major	ADJ
taxlaw-6842	824	13	donors	donor	NOUN
taxlaw-6842	824	14	–	–	PUNCT
taxlaw-6842	824	15	need	need	VERB
taxlaw-6842	824	16	better	well	ADJ
taxlaw-6842	824	17	information	information	NOUN
taxlaw-6842	824	18	about	about	ADP
taxlaw-6842	824	19	the	the	DET
taxlaw-6842	824	20	impact	impact	NOUN
taxlaw-6842	824	21	and	and	CCONJ
taxlaw-6842	824	22	cost	cost	NOUN
taxlaw-6842	824	23	-	-	PUNCT
taxlaw-6842	824	24	effectiveness	effectiveness	NOUN
taxlaw-6842	824	25	of	of	ADP
taxlaw-6842	824	26	nonprofit	nonprofit	ADJ
taxlaw-6842	824	27	programs	program	NOUN
taxlaw-6842	824	28	.	.	PUNCT
taxlaw-6842	825	1	the	the	DET
taxlaw-6842	825	2	rest	rest	NOUN
taxlaw-6842	825	3	of	of	ADP
taxlaw-6842	825	4	this	this	DET
taxlaw-6842	825	5	article	article	NOUN
taxlaw-6842	825	6	considers	consider	VERB
taxlaw-6842	825	7	how	how	SCONJ
taxlaw-6842	825	8	to	to	PART
taxlaw-6842	825	9	make	make	VERB
taxlaw-6842	825	10	this	this	DET
taxlaw-6842	825	11	information	information	NOUN
taxlaw-6842	825	12	more	more	ADV
taxlaw-6842	825	13	readily	readily	ADV
taxlaw-6842	825	14	available	available	ADJ
taxlaw-6842	825	15	.	.	PUNCT
taxlaw-6842	826	1	iii	iii	X
taxlaw-6842	826	2	.	.	PUNCT
taxlaw-6842	827	1	countering	counter	VERB
taxlaw-6842	827	2	inefficiency	inefficiency	NOUN
taxlaw-6842	827	3	with	with	ADP
taxlaw-6842	827	4	a	a	DET
taxlaw-6842	827	5	rigorous	rigorous	ADJ
taxlaw-6842	827	6	planning	planning	NOUN
taxlaw-6842	827	7	process	process	NOUN
taxlaw-6842	827	8	so	so	ADV
taxlaw-6842	827	9	far	far	ADV
taxlaw-6842	827	10	,	,	PUNCT
taxlaw-6842	827	11	this	this	DET
taxlaw-6842	827	12	article	article	NOUN
taxlaw-6842	827	13	has	have	AUX
taxlaw-6842	827	14	identified	identify	VERB
taxlaw-6842	827	15	a	a	DET
taxlaw-6842	827	16	key	key	ADJ
taxlaw-6842	827	17	source	source	NOUN
taxlaw-6842	827	18	of	of	ADP
taxlaw-6842	827	19	inefficiency	inefficiency	NOUN
taxlaw-6842	827	20	at	at	ADP
taxlaw-6842	827	21	nonprofits	nonprofit	NOUN
taxlaw-6842	827	22	:	:	PUNCT
taxlaw-6842	827	23	instead	instead	ADV
taxlaw-6842	827	24	of	of	ADP
taxlaw-6842	827	25	relying	rely	VERB
taxlaw-6842	827	26	on	on	ADP
taxlaw-6842	827	27	profitability	profitability	NOUN
taxlaw-6842	827	28	to	to	PART
taxlaw-6842	827	29	measure	measure	VERB
taxlaw-6842	827	30	success	success	NOUN
taxlaw-6842	827	31	,	,	PUNCT
taxlaw-6842	827	32	they	they	PRON
taxlaw-6842	827	33	have	have	VERB
taxlaw-6842	827	34	to	to	PART
taxlaw-6842	827	35	track	track	VERB
taxlaw-6842	827	36	their	their	PRON
taxlaw-6842	827	37	progress	progress	NOUN
taxlaw-6842	827	38	in	in	ADP
taxlaw-6842	827	39	other	other	ADJ
taxlaw-6842	827	40	ways	way	NOUN
taxlaw-6842	827	41	.	.	PUNCT
taxlaw-6842	828	1	as	as	ADP
taxlaw-6842	828	2	a	a	DET
taxlaw-6842	828	3	result	result	NOUN
taxlaw-6842	828	4	,	,	PUNCT
taxlaw-6842	828	5	even	even	ADV
taxlaw-6842	828	6	the	the	DET
taxlaw-6842	828	7	best	good	ADJ
taxlaw-6842	828	8	nonprofit	nonprofit	ADJ
taxlaw-6842	828	9	leaders	leader	NOUN
taxlaw-6842	828	10	need	need	VERB
taxlaw-6842	828	11	to	to	PART
taxlaw-6842	828	12	work	work	VERB
taxlaw-6842	828	13	harder	hard	ADV
taxlaw-6842	828	14	to	to	PART
taxlaw-6842	828	15	allocate	allocate	VERB
taxlaw-6842	828	16	resources	resource	NOUN
taxlaw-6842	828	17	efficiently	efficiently	ADV
taxlaw-6842	828	18	,	,	PUNCT
taxlaw-6842	828	19	while	while	SCONJ
taxlaw-6842	828	20	less	less	ADV
taxlaw-6842	828	21	capable	capable	ADJ
taxlaw-6842	828	22	and	and	CCONJ
taxlaw-6842	828	23	committed	committed	ADJ
taxlaw-6842	828	24	leaders	leader	NOUN
taxlaw-6842	828	25	have	have	VERB
taxlaw-6842	828	26	more	more	ADJ
taxlaw-6842	828	27	latitude	latitude	NOUN
taxlaw-6842	828	28	to	to	PART
taxlaw-6842	828	29	make	make	VERB
taxlaw-6842	828	30	self	self	NOUN
taxlaw-6842	828	31	-	-	PUNCT
taxlaw-6842	828	32	interested	interested	ADJ
taxlaw-6842	828	33	and	and	CCONJ
taxlaw-6842	828	34	unwise	unwise	ADJ
taxlaw-6842	828	35	choices	choice	NOUN
taxlaw-6842	828	36	.	.	PUNCT
taxlaw-6842	829	1	to	to	PART
taxlaw-6842	829	2	discourage	discourage	VERB
taxlaw-6842	829	3	these	these	DET
taxlaw-6842	829	4	flawed	flawed	ADJ
taxlaw-6842	829	5	decisions	decision	NOUN
taxlaw-6842	829	6	,	,	PUNCT
taxlaw-6842	829	7	this	this	DET
taxlaw-6842	829	8	article	article	NOUN
taxlaw-6842	829	9	urges	urge	VERB
taxlaw-6842	829	10	boards	board	NOUN
taxlaw-6842	829	11	,	,	PUNCT
taxlaw-6842	829	12	donors	donor	NOUN
taxlaw-6842	829	13	,	,	PUNCT
taxlaw-6842	829	14	and	and	CCONJ
taxlaw-6842	829	15	rating	rating	NOUN
taxlaw-6842	829	16	agencies	agency	NOUN
taxlaw-6842	829	17	to	to	PART
taxlaw-6842	829	18	monitor	monitor	VERB
taxlaw-6842	829	19	management	management	NOUN
taxlaw-6842	829	20	.	.	PUNCT
taxlaw-6842	830	1	yet	yet	ADV
taxlaw-6842	830	2	as	as	SCONJ
taxlaw-6842	830	3	the	the	DET
taxlaw-6842	830	4	prior	prior	ADJ
taxlaw-6842	830	5	part	part	NOUN
taxlaw-6842	830	6	showed	show	VERB
taxlaw-6842	830	7	,	,	PUNCT
taxlaw-6842	830	8	these	these	DET
taxlaw-6842	830	9	monitors	monitor	NOUN
taxlaw-6842	830	10	need	need	VERB
taxlaw-6842	830	11	the	the	DET
taxlaw-6842	830	12	right	right	ADJ
taxlaw-6842	830	13	information	information	NOUN
taxlaw-6842	830	14	to	to	PART
taxlaw-6842	830	15	play	play	VERB
taxlaw-6842	830	16	this	this	DET
taxlaw-6842	830	17	role	role	NOUN
taxlaw-6842	830	18	effectively	effectively	ADV
taxlaw-6842	830	19	.	.	PUNCT
taxlaw-6842	831	1	to	to	PART
taxlaw-6842	831	2	address	address	VERB
taxlaw-6842	831	3	these	these	DET
taxlaw-6842	831	4	challenges	challenge	NOUN
taxlaw-6842	831	5	in	in	ADP
taxlaw-6842	831	6	measuring	measure	VERB
taxlaw-6842	831	7	success	success	NOUN
taxlaw-6842	831	8	and	and	CCONJ
taxlaw-6842	831	9	detecting	detect	VERB
taxlaw-6842	831	10	mismanagement	mismanagement	NOUN
taxlaw-6842	831	11	,	,	PUNCT
taxlaw-6842	831	12	this	this	DET
taxlaw-6842	831	13	part	part	NOUN
taxlaw-6842	831	14	recommends	recommend	VERB
taxlaw-6842	831	15	a	a	DET
taxlaw-6842	831	16	more	more	ADV
taxlaw-6842	831	17	rigorous	rigorous	ADJ
taxlaw-6842	831	18	planning	planning	NOUN
taxlaw-6842	831	19	process	process	NOUN
taxlaw-6842	831	20	for	for	ADP
taxlaw-6842	831	21	nonprofits	nonprofit	NOUN
taxlaw-6842	831	22	.	.	PUNCT
taxlaw-6842	832	1	every	every	DET
taxlaw-6842	832	2	year	year	NOUN
taxlaw-6842	832	3	,	,	PUNCT
taxlaw-6842	832	4	they	they	PRON
taxlaw-6842	832	5	should	should	AUX
taxlaw-6842	832	6	update	update	VERB
taxlaw-6842	832	7	their	their	PRON
taxlaw-6842	832	8	mission	mission	NOUN
taxlaw-6842	832	9	,	,	PUNCT
taxlaw-6842	832	10	revisit	revisit	VERB
taxlaw-6842	832	11	their	their	PRON
taxlaw-6842	832	12	priorities	priority	NOUN
taxlaw-6842	832	13	,	,	PUNCT
taxlaw-6842	832	14	and	and	CCONJ
taxlaw-6842	832	15	search	search	VERB
taxlaw-6842	832	16	for	for	ADP
taxlaw-6842	832	17	ways	way	NOUN
taxlaw-6842	832	18	to	to	PART
taxlaw-6842	832	19	improve	improve	VERB
taxlaw-6842	832	20	their	their	PRON
taxlaw-6842	832	21	programs	program	NOUN
taxlaw-6842	832	22	.	.	PUNCT
taxlaw-6842	833	1	to	to	PART
taxlaw-6842	833	2	guide	guide	VERB
taxlaw-6842	833	3	this	this	DET
taxlaw-6842	833	4	analysis	analysis	NOUN
taxlaw-6842	833	5	,	,	PUNCT
taxlaw-6842	833	6	this	this	DET
taxlaw-6842	833	7	part	part	NOUN
taxlaw-6842	833	8	recommends	recommend	VERB
taxlaw-6842	833	9	a	a	DET
taxlaw-6842	833	10	set	set	NOUN
taxlaw-6842	833	11	of	of	ADP
taxlaw-6842	833	12	questions	question	NOUN
taxlaw-6842	833	13	for	for	ADP
taxlaw-6842	833	14	nonprofits	nonprofit	NOUN
taxlaw-6842	833	15	to	to	PART
taxlaw-6842	833	16	answer	answer	VERB
taxlaw-6842	833	17	every	every	DET
taxlaw-6842	833	18	year	year	NOUN
taxlaw-6842	833	19	.	.	PUNCT
taxlaw-6842	834	1	after	after	ADP
taxlaw-6842	834	2	discussing	discuss	VERB
taxlaw-6842	834	3	these	these	DET
taxlaw-6842	834	4	questions	question	NOUN
taxlaw-6842	834	5	,	,	PUNCT
taxlaw-6842	834	6	this	this	DET
taxlaw-6842	834	7	part	part	NOUN
taxlaw-6842	834	8	analyzes	analyze	VERB
taxlaw-6842	834	9	the	the	DET
taxlaw-6842	834	10	benefits	benefit	NOUN
taxlaw-6842	834	11	and	and	CCONJ
taxlaw-6842	834	12	costs	cost	NOUN
taxlaw-6842	834	13	of	of	ADP
taxlaw-6842	834	14	engaging	engage	VERB
taxlaw-6842	834	15	in	in	ADP
taxlaw-6842	834	16	this	this	DET
taxlaw-6842	834	17	analysis	analysis	NOUN
taxlaw-6842	834	18	.	.	PUNCT
taxlaw-6842	835	1	a.	a.	NOUN
taxlaw-6842	835	2	three	three	NUM
taxlaw-6842	835	3	questions	question	NOUN
taxlaw-6842	835	4	too	too	ADV
taxlaw-6842	835	5	often	often	ADV
taxlaw-6842	835	6	,	,	PUNCT
taxlaw-6842	835	7	nonprofits	nonprofit	NOUN
taxlaw-6842	835	8	keep	keep	VERB
taxlaw-6842	835	9	doing	do	VERB
taxlaw-6842	835	10	what	what	PRON
taxlaw-6842	835	11	they	they	PRON
taxlaw-6842	835	12	have	have	AUX
taxlaw-6842	835	13	done	do	VERB
taxlaw-6842	835	14	before	before	ADV
taxlaw-6842	835	15	.	.	PUNCT
taxlaw-6842	836	1	alarm	alarm	NOUN
taxlaw-6842	836	2	bells	bell	VERB
taxlaw-6842	836	3	that	that	SCONJ
taxlaw-6842	836	4	force	force	VERB
taxlaw-6842	836	5	forprofit	forprofit	NOUN
taxlaw-6842	836	6	firms	firm	NOUN
taxlaw-6842	836	7	to	to	PART
taxlaw-6842	836	8	make	make	VERB
taxlaw-6842	836	9	painful	painful	ADJ
taxlaw-6842	836	10	changes	change	NOUN
taxlaw-6842	836	11	—	—	PUNCT
taxlaw-6842	836	12	declining	decline	VERB
taxlaw-6842	836	13	profits	profit	NOUN
taxlaw-6842	836	14	and	and	CCONJ
taxlaw-6842	836	15	share	share	NOUN
taxlaw-6842	836	16	prices	price	NOUN
taxlaw-6842	836	17	—	—	PUNCT
taxlaw-6842	836	18	do	do	AUX
taxlaw-6842	836	19	not	not	PART
taxlaw-6842	836	20	ring	ring	VERB
taxlaw-6842	836	21	at	at	ADP
taxlaw-6842	836	22	nonprofits	nonprofit	NOUN
taxlaw-6842	836	23	.	.	PUNCT
taxlaw-6842	837	1	longstanding	longstanding	ADJ
taxlaw-6842	837	2	initiatives	initiative	NOUN
taxlaw-6842	837	3	endure	endure	VERB
taxlaw-6842	837	4	,	,	PUNCT
taxlaw-6842	837	5	even	even	ADV
taxlaw-6842	837	6	as	as	SCONJ
taxlaw-6842	837	7	new	new	ADJ
taxlaw-6842	837	8	ones	one	NOUN
taxlaw-6842	837	9	are	be	AUX
taxlaw-6842	837	10	layered	layer	VERB
taxlaw-6842	837	11	on	on	ADP
taxlaw-6842	837	12	top	top	NOUN
taxlaw-6842	837	13	of	of	ADP
taxlaw-6842	837	14	them	they	PRON
taxlaw-6842	837	15	.	.	PUNCT
taxlaw-6842	838	1	indeed	indeed	ADV
taxlaw-6842	838	2	,	,	PUNCT
taxlaw-6842	838	3	nonprofit	nonprofit	ADJ
taxlaw-6842	838	4	programs	program	NOUN
taxlaw-6842	838	5	are	be	AUX
taxlaw-6842	838	6	sometimes	sometimes	ADV
taxlaw-6842	838	7	easier	easy	ADJ
taxlaw-6842	838	8	to	to	PART
taxlaw-6842	838	9	explain	explain	VERB
taxlaw-6842	838	10	with	with	ADP
taxlaw-6842	838	11	archeology	archeology	NOUN
taxlaw-6842	838	12	than	than	ADP
taxlaw-6842	838	13	with	with	ADP
taxlaw-6842	838	14	logic	logic	NOUN
taxlaw-6842	838	15	.	.	PUNCT
taxlaw-6842	839	1	instead	instead	ADV
taxlaw-6842	839	2	of	of	ADP
taxlaw-6842	839	3	assuming	assume	VERB
taxlaw-6842	839	4	that	that	SCONJ
taxlaw-6842	839	5	existing	exist	VERB
taxlaw-6842	839	6	programs	program	NOUN
taxlaw-6842	839	7	should	should	AUX
taxlaw-6842	839	8	continue	continue	VERB
taxlaw-6842	839	9	,	,	PUNCT
taxlaw-6842	839	10	nonprofits	nonprofit	NOUN
taxlaw-6842	839	11	should	should	AUX
taxlaw-6842	839	12	periodically	periodically	ADV
taxlaw-6842	839	13	review	review	VERB
taxlaw-6842	839	14	all	all	PRON
taxlaw-6842	839	15	of	of	ADP
taxlaw-6842	839	16	their	their	PRON
taxlaw-6842	839	17	programs	program	NOUN
taxlaw-6842	839	18	.	.	PUNCT
taxlaw-6842	840	1	the	the	DET
taxlaw-6842	840	2	same	same	ADJ
taxlaw-6842	840	3	standard	standard	NOUN
taxlaw-6842	840	4	should	should	AUX
taxlaw-6842	840	5	apply	apply	VERB
taxlaw-6842	840	6	in	in	ADP
taxlaw-6842	840	7	deciding	decide	VERB
taxlaw-6842	840	8	both	both	PRON
taxlaw-6842	840	9	whether	whether	SCONJ
taxlaw-6842	840	10	to	to	PART
taxlaw-6842	840	11	continue	continue	VERB
taxlaw-6842	840	12	an	an	DET
taxlaw-6842	840	13	existing	exist	VERB
taxlaw-6842	840	14	initiative	initiative	NOUN
taxlaw-6842	840	15	and	and	CCONJ
taxlaw-6842	840	16	whether	whether	SCONJ
taxlaw-6842	840	17	to	to	PART
taxlaw-6842	840	18	launch	launch	VERB
taxlaw-6842	840	19	a	a	DET
taxlaw-6842	840	20	new	new	ADJ
taxlaw-6842	840	21	one	one	NOUN
taxlaw-6842	840	22	:	:	PUNCT
taxlaw-6842	840	23	is	be	AUX
taxlaw-6842	840	24	this	this	DET
taxlaw-6842	840	25	program	program	NOUN
taxlaw-6842	840	26	the	the	DET
taxlaw-6842	840	27	best	good	ADJ
taxlaw-6842	840	28	use	use	NOUN
taxlaw-6842	840	29	of	of	ADP
taxlaw-6842	840	30	the	the	DET
taxlaw-6842	840	31	nonprofit	nonprofit	NOUN
taxlaw-6842	840	32	’s	’s	PART
taxlaw-6842	840	33	scarce	scarce	ADJ
taxlaw-6842	840	34	resources	resource	NOUN
taxlaw-6842	840	35	?	?	PUNCT
taxlaw-6842	841	1	in	in	ADP
taxlaw-6842	841	2	planning	planning	NOUN
taxlaw-6842	841	3	programs	program	NOUN
taxlaw-6842	841	4	and	and	CCONJ
taxlaw-6842	841	5	setting	set	VERB
taxlaw-6842	841	6	budgets	budget	NOUN
taxlaw-6842	841	7	each	each	DET
taxlaw-6842	841	8	year	year	NOUN
taxlaw-6842	841	9	,	,	PUNCT
taxlaw-6842	841	10	nonprofits	nonprofit	NOUN
taxlaw-6842	841	11	should	should	AUX
taxlaw-6842	841	12	strive	strive	VERB
taxlaw-6842	841	13	to	to	PART
taxlaw-6842	841	14	maximize	maximize	VERB
taxlaw-6842	841	15	social	social	ADJ
taxlaw-6842	841	16	return	return	NOUN
taxlaw-6842	841	17	,	,	PUNCT
taxlaw-6842	841	18	but	but	CCONJ
taxlaw-6842	841	19	how	how	SCONJ
taxlaw-6842	841	20	can	can	AUX
taxlaw-6842	841	21	they	they	PRON
taxlaw-6842	841	22	operationalize	operationalize	VERB
taxlaw-6842	841	23	this	this	DET
taxlaw-6842	841	24	somewhat	somewhat	ADV
taxlaw-6842	841	25	abstract	abstract	ADJ
taxlaw-6842	841	26	principle	principle	NOUN
taxlaw-6842	841	27	?	?	PUNCT
taxlaw-6842	842	1	to	to	PART
taxlaw-6842	842	2	do	do	VERB
taxlaw-6842	842	3	so	so	ADV
taxlaw-6842	842	4	effectively	effectively	ADV
taxlaw-6842	842	5	,	,	PUNCT
taxlaw-6842	842	6	their	their	PRON
taxlaw-6842	842	7	planning	planning	NOUN
taxlaw-6842	842	8	process	process	NOUN
taxlaw-6842	842	9	has	have	VERB
taxlaw-6842	842	10	to	to	PART
taxlaw-6842	842	11	account	account	VERB
taxlaw-6842	842	12	for	for	ADP
taxlaw-6842	842	13	the	the	DET
taxlaw-6842	842	14	context	context	NOUN
taxlaw-6842	842	15	,	,	PUNCT
taxlaw-6842	842	16	since	since	SCONJ
taxlaw-6842	842	17	nonprofits	nonprofit	NOUN
taxlaw-6842	842	18	vary	vary	VERB
taxlaw-6842	842	19	widely	widely	ADV
taxlaw-6842	842	20	in	in	ADP
taxlaw-6842	842	21	their	their	PRON
taxlaw-6842	842	22	missions	mission	NOUN
taxlaw-6842	842	23	and	and	CCONJ
taxlaw-6842	842	24	goals	goal	NOUN
taxlaw-6842	842	25	;	;	PUNCT
taxlaw-6842	842	26	universities	university	NOUN
taxlaw-6842	842	27	,	,	PUNCT
taxlaw-6842	842	28	humanitarian	humanitarian	ADJ
taxlaw-6842	842	29	organizations	organization	NOUN
taxlaw-6842	842	30	,	,	PUNCT
taxlaw-6842	842	31	and	and	CCONJ
taxlaw-6842	842	32	houses	house	NOUN
taxlaw-6842	842	33	of	of	ADP
taxlaw-6842	842	34	worship	worship	NOUN
taxlaw-6842	842	35	need	need	VERB
taxlaw-6842	842	36	to	to	PART
taxlaw-6842	842	37	analyze	analyze	VERB
taxlaw-6842	842	38	very	very	ADV
taxlaw-6842	842	39	different	different	ADJ
taxlaw-6842	842	40	issues	issue	NOUN
taxlaw-6842	842	41	.	.	PUNCT
taxlaw-6842	843	1	2020	2020	NUM
taxlaw-6842	843	2	]	]	PUNCT
taxlaw-6842	843	3	enhancing	enhance	VERB
taxlaw-6842	843	4	efficiency	efficiency	NOUN
taxlaw-6842	843	5	at	at	ADP
taxlaw-6842	843	6	nonprofits	nonprofit	NOUN
taxlaw-6842	843	7	with	with	ADP
taxlaw-6842	843	8	analysis	analysis	NOUN
taxlaw-6842	843	9	and	and	CCONJ
taxlaw-6842	843	10	disclosure	disclosure	NOUN
taxlaw-6842	843	11	111	111	NUM
taxlaw-6842	843	12	the	the	DET
taxlaw-6842	843	13	planning	planning	NOUN
taxlaw-6842	843	14	process	process	NOUN
taxlaw-6842	843	15	should	should	AUX
taxlaw-6842	843	16	also	also	ADV
taxlaw-6842	843	17	be	be	AUX
taxlaw-6842	843	18	tailored	tailor	VERB
taxlaw-6842	843	19	to	to	ADP
taxlaw-6842	843	20	the	the	DET
taxlaw-6842	843	21	skill	skill	NOUN
taxlaw-6842	843	22	sets	set	NOUN
taxlaw-6842	843	23	of	of	ADP
taxlaw-6842	843	24	nonprofit	nonprofit	ADJ
taxlaw-6842	843	25	managers	manager	NOUN
taxlaw-6842	843	26	,	,	PUNCT
taxlaw-6842	843	27	who	who	PRON
taxlaw-6842	843	28	are	be	AUX
taxlaw-6842	843	29	often	often	ADV
taxlaw-6842	843	30	social	social	ADJ
taxlaw-6842	843	31	workers	worker	NOUN
taxlaw-6842	843	32	,	,	PUNCT
taxlaw-6842	843	33	educators	educator	NOUN
taxlaw-6842	843	34	,	,	PUNCT
taxlaw-6842	843	35	religious	religious	ADJ
taxlaw-6842	843	36	leaders	leader	NOUN
taxlaw-6842	843	37	,	,	PUNCT
taxlaw-6842	843	38	doctors	doctor	NOUN
taxlaw-6842	843	39	,	,	PUNCT
taxlaw-6842	843	40	and	and	CCONJ
taxlaw-6842	843	41	lawyers	lawyer	NOUN
taxlaw-6842	843	42	.	.	PUNCT
taxlaw-6842	844	1	while	while	SCONJ
taxlaw-6842	844	2	they	they	PRON
taxlaw-6842	844	3	know	know	VERB
taxlaw-6842	844	4	a	a	DET
taxlaw-6842	844	5	great	great	ADJ
taxlaw-6842	844	6	deal	deal	NOUN
taxlaw-6842	844	7	about	about	ADP
taxlaw-6842	844	8	the	the	DET
taxlaw-6842	844	9	nonprofit	nonprofit	NOUN
taxlaw-6842	844	10	’s	’s	PART
taxlaw-6842	844	11	work	work	NOUN
taxlaw-6842	844	12	,	,	PUNCT
taxlaw-6842	844	13	they	they	PRON
taxlaw-6842	844	14	often	often	ADV
taxlaw-6842	844	15	know	know	VERB
taxlaw-6842	844	16	less	less	ADJ
taxlaw-6842	844	17	about	about	ADP
taxlaw-6842	844	18	econometrics	econometric	NOUN
taxlaw-6842	844	19	,	,	PUNCT
taxlaw-6842	844	20	cost	cost	NOUN
taxlaw-6842	844	21	-	-	PUNCT
taxlaw-6842	844	22	benefit	benefit	NOUN
taxlaw-6842	844	23	analysis	analysis	NOUN
taxlaw-6842	844	24	,	,	PUNCT
taxlaw-6842	844	25	management	management	NOUN
taxlaw-6842	844	26	theories	theory	NOUN
taxlaw-6842	844	27	,	,	PUNCT
taxlaw-6842	844	28	and	and	CCONJ
taxlaw-6842	844	29	other	other	ADJ
taxlaw-6842	844	30	disciplines	discipline	NOUN
taxlaw-6842	844	31	that	that	PRON
taxlaw-6842	844	32	could	could	AUX
taxlaw-6842	844	33	bear	bear	VERB
taxlaw-6842	844	34	on	on	ADP
taxlaw-6842	844	35	choices	choice	NOUN
taxlaw-6842	844	36	they	they	PRON
taxlaw-6842	844	37	face	face	VERB
taxlaw-6842	844	38	.	.	PUNCT
taxlaw-6842	845	1	to	to	PART
taxlaw-6842	845	2	help	help	VERB
taxlaw-6842	845	3	nonprofits	nonprofit	NOUN
taxlaw-6842	845	4	evaluate	evaluate	VERB
taxlaw-6842	845	5	their	their	PRON
taxlaw-6842	845	6	programs	program	NOUN
taxlaw-6842	845	7	’	'	PUNCT
taxlaw-6842	845	8	social	social	ADJ
taxlaw-6842	845	9	return	return	NOUN
taxlaw-6842	845	10	,	,	PUNCT
taxlaw-6842	845	11	this	this	DET
taxlaw-6842	845	12	section	section	NOUN
taxlaw-6842	845	13	proposes	propose	VERB
taxlaw-6842	845	14	three	three	NUM
taxlaw-6842	845	15	questions	question	NOUN
taxlaw-6842	845	16	,	,	PUNCT
taxlaw-6842	845	17	which	which	DET
taxlaw-6842	845	18	nonprofits	nonprofit	NOUN
taxlaw-6842	845	19	should	should	AUX
taxlaw-6842	845	20	answer	answer	VERB
taxlaw-6842	845	21	in	in	ADP
taxlaw-6842	845	22	writing	writing	NOUN
taxlaw-6842	845	23	every	every	DET
taxlaw-6842	845	24	year	year	NOUN
taxlaw-6842	845	25	.	.	PUNCT
taxlaw-6842	846	1	the	the	DET
taxlaw-6842	846	2	author	author	NOUN
taxlaw-6842	846	3	developed	develop	VERB
taxlaw-6842	846	4	these	these	DET
taxlaw-6842	846	5	questions	question	NOUN
taxlaw-6842	846	6	as	as	ADP
taxlaw-6842	846	7	the	the	DET
taxlaw-6842	846	8	ceo	ceo	NOUN
taxlaw-6842	846	9	of	of	ADP
taxlaw-6842	846	10	an	an	DET
taxlaw-6842	846	11	international	international	ADJ
taxlaw-6842	846	12	humanitarian	humanitarian	ADJ
taxlaw-6842	846	13	organization.128	organization.128	NOUN
taxlaw-6842	846	14	this	this	DET
taxlaw-6842	846	15	article	article	NOUN
taxlaw-6842	846	16	refers	refer	VERB
taxlaw-6842	846	17	to	to	ADP
taxlaw-6842	846	18	them	they	PRON
taxlaw-6842	846	19	as	as	ADP
taxlaw-6842	846	20	“	"	PUNCT
taxlaw-6842	846	21	the	the	DET
taxlaw-6842	846	22	three	three	NUM
taxlaw-6842	846	23	questions	question	NOUN
taxlaw-6842	846	24	”	"	PUNCT
taxlaw-6842	846	25	and	and	CCONJ
taxlaw-6842	846	26	refers	refer	VERB
taxlaw-6842	846	27	to	to	ADP
taxlaw-6842	846	28	the	the	DET
taxlaw-6842	846	29	nonprofit	nonprofit	NOUN
taxlaw-6842	846	30	’s	’s	PART
taxlaw-6842	846	31	answers	answer	NOUN
taxlaw-6842	846	32	as	as	ADP
taxlaw-6842	846	33	a	a	DET
taxlaw-6842	846	34	“	"	PUNCT
taxlaw-6842	846	35	program	program	NOUN
taxlaw-6842	846	36	analysis	analysis	NOUN
taxlaw-6842	846	37	.	.	PUNCT
taxlaw-6842	846	38	”	"	PUNCT
taxlaw-6842	847	1	the	the	DET
taxlaw-6842	847	2	questions	question	NOUN
taxlaw-6842	847	3	are	be	AUX
taxlaw-6842	847	4	general	general	ADJ
taxlaw-6842	847	5	enough	enough	ADV
taxlaw-6842	847	6	to	to	PART
taxlaw-6842	847	7	apply	apply	VERB
taxlaw-6842	847	8	to	to	ADP
taxlaw-6842	847	9	any	any	DET
taxlaw-6842	847	10	nonprofit	nonprofit	NOUN
taxlaw-6842	847	11	—	—	PUNCT
taxlaw-6842	847	12	whether	whether	SCONJ
taxlaw-6842	847	13	they	they	PRON
taxlaw-6842	847	14	are	be	AUX
taxlaw-6842	847	15	soup	soup	NOUN
taxlaw-6842	847	16	kitchens	kitchen	NOUN
taxlaw-6842	847	17	,	,	PUNCT
taxlaw-6842	847	18	symphonies	symphony	NOUN
taxlaw-6842	847	19	,	,	PUNCT
taxlaw-6842	847	20	or	or	CCONJ
taxlaw-6842	847	21	grant	grant	NOUN
taxlaw-6842	847	22	-	-	PUNCT
taxlaw-6842	847	23	making	make	VERB
taxlaw-6842	847	24	foundations	foundation	NOUN
taxlaw-6842	847	25	.	.	PUNCT
taxlaw-6842	848	1	the	the	DET
taxlaw-6842	848	2	questions	question	NOUN
taxlaw-6842	848	3	use	use	VERB
taxlaw-6842	848	4	jargon	jargon	NOUN
taxlaw-6842	848	5	-	-	PUNCT
taxlaw-6842	848	6	free	free	ADJ
taxlaw-6842	848	7	language	language	NOUN
taxlaw-6842	848	8	that	that	PRON
taxlaw-6842	848	9	should	should	AUX
taxlaw-6842	848	10	resonate	resonate	VERB
taxlaw-6842	848	11	with	with	ADP
taxlaw-6842	848	12	nonprofit	nonprofit	ADJ
taxlaw-6842	848	13	managers	manager	NOUN
taxlaw-6842	848	14	and	and	CCONJ
taxlaw-6842	848	15	boards	board	NOUN
taxlaw-6842	848	16	.	.	PUNCT
taxlaw-6842	849	1	to	to	PART
taxlaw-6842	849	2	be	be	AUX
taxlaw-6842	849	3	clear	clear	ADJ
taxlaw-6842	849	4	,	,	PUNCT
taxlaw-6842	849	5	the	the	DET
taxlaw-6842	849	6	goal	goal	NOUN
taxlaw-6842	849	7	here	here	ADV
taxlaw-6842	849	8	is	be	AUX
taxlaw-6842	849	9	not	not	PART
taxlaw-6842	849	10	to	to	PART
taxlaw-6842	849	11	advocate	advocate	VERB
taxlaw-6842	849	12	for	for	ADP
taxlaw-6842	849	13	these	these	DET
taxlaw-6842	849	14	specific	specific	ADJ
taxlaw-6842	849	15	questions	question	NOUN
taxlaw-6842	849	16	,	,	PUNCT
taxlaw-6842	849	17	but	but	CCONJ
taxlaw-6842	849	18	for	for	ADP
taxlaw-6842	849	19	a	a	DET
taxlaw-6842	849	20	rigorous	rigorous	ADJ
taxlaw-6842	849	21	written	write	VERB
taxlaw-6842	849	22	analysis	analysis	NOUN
taxlaw-6842	849	23	–	–	PUNCT
taxlaw-6842	849	24	in	in	ADP
taxlaw-6842	849	25	whatever	whatever	DET
taxlaw-6842	849	26	form	form	NOUN
taxlaw-6842	849	27	–	–	PUNCT
taxlaw-6842	849	28	that	that	PRON
taxlaw-6842	849	29	assesses	assess	VERB
taxlaw-6842	849	30	the	the	DET
taxlaw-6842	849	31	relevance	relevance	NOUN
taxlaw-6842	849	32	of	of	ADP
taxlaw-6842	849	33	a	a	DET
taxlaw-6842	849	34	nonprofit	nonprofit	ADJ
taxlaw-6842	849	35	’s	’s	PART
taxlaw-6842	849	36	mission	mission	NOUN
taxlaw-6842	849	37	and	and	CCONJ
taxlaw-6842	849	38	the	the	DET
taxlaw-6842	849	39	impact	impact	NOUN
taxlaw-6842	849	40	and	and	CCONJ
taxlaw-6842	849	41	cost	cost	NOUN
taxlaw-6842	849	42	-	-	PUNCT
taxlaw-6842	849	43	effectiveness	effectiveness	NOUN
taxlaw-6842	849	44	of	of	ADP
taxlaw-6842	849	45	its	its	PRON
taxlaw-6842	849	46	programs	program	NOUN
taxlaw-6842	849	47	.	.	PUNCT
taxlaw-6842	850	1	while	while	SCONJ
taxlaw-6842	850	2	the	the	DET
taxlaw-6842	850	3	questions	question	NOUN
taxlaw-6842	850	4	recommended	recommend	VERB
taxlaw-6842	850	5	here	here	ADV
taxlaw-6842	850	6	are	be	AUX
taxlaw-6842	850	7	a	a	DET
taxlaw-6842	850	8	good	good	ADJ
taxlaw-6842	850	9	starting	starting	NOUN
taxlaw-6842	850	10	point	point	NOUN
taxlaw-6842	850	11	,	,	PUNCT
taxlaw-6842	850	12	nonprofits	nonprofit	NOUN
taxlaw-6842	850	13	can	can	AUX
taxlaw-6842	850	14	tailor	tailor	VERB
taxlaw-6842	850	15	them	they	PRON
taxlaw-6842	850	16	to	to	PART
taxlaw-6842	850	17	fit	fit	VERB
taxlaw-6842	850	18	their	their	PRON
taxlaw-6842	850	19	work	work	NOUN
taxlaw-6842	850	20	,	,	PUNCT
taxlaw-6842	850	21	organizational	organizational	ADJ
taxlaw-6842	850	22	culture	culture	NOUN
taxlaw-6842	850	23	,	,	PUNCT
taxlaw-6842	850	24	and	and	CCONJ
taxlaw-6842	850	25	other	other	ADJ
taxlaw-6842	850	26	institutional	institutional	ADJ
taxlaw-6842	850	27	needs	need	NOUN
taxlaw-6842	850	28	.	.	PUNCT
taxlaw-6842	851	1	nonprofits	nonprofit	NOUN
taxlaw-6842	851	2	should	should	AUX
taxlaw-6842	851	3	also	also	ADV
taxlaw-6842	851	4	fine	fine	ADJ
taxlaw-6842	851	5	tune	tune	NOUN
taxlaw-6842	851	6	other	other	ADJ
taxlaw-6842	851	7	details	detail	NOUN
taxlaw-6842	851	8	of	of	ADP
taxlaw-6842	851	9	the	the	DET
taxlaw-6842	851	10	planning	planning	NOUN
taxlaw-6842	851	11	process	process	NOUN
taxlaw-6842	851	12	.	.	PUNCT
taxlaw-6842	852	1	for	for	ADP
taxlaw-6842	852	2	example	example	NOUN
taxlaw-6842	852	3	,	,	PUNCT
taxlaw-6842	852	4	the	the	DET
taxlaw-6842	852	5	recommendation	recommendation	NOUN
taxlaw-6842	852	6	here	here	ADV
taxlaw-6842	852	7	is	be	AUX
taxlaw-6842	852	8	to	to	PART
taxlaw-6842	852	9	produce	produce	VERB
taxlaw-6842	852	10	a	a	DET
taxlaw-6842	852	11	new	new	ADJ
taxlaw-6842	852	12	program	program	NOUN
taxlaw-6842	852	13	analysis	analysis	NOUN
taxlaw-6842	852	14	every	every	DET
taxlaw-6842	852	15	year	year	NOUN
taxlaw-6842	852	16	,	,	PUNCT
taxlaw-6842	852	17	as	as	ADP
taxlaw-6842	852	18	a	a	DET
taxlaw-6842	852	19	way	way	NOUN
taxlaw-6842	852	20	to	to	PART
taxlaw-6842	852	21	ensure	ensure	VERB
taxlaw-6842	852	22	that	that	SCONJ
taxlaw-6842	852	23	the	the	DET
taxlaw-6842	852	24	annual	annual	ADJ
taxlaw-6842	852	25	budget	budget	NOUN
taxlaw-6842	852	26	reflects	reflect	VERB
taxlaw-6842	852	27	up	up	ADP
taxlaw-6842	852	28	-	-	PUNCT
taxlaw-6842	852	29	to	to	ADP
taxlaw-6842	852	30	-	-	PUNCT
taxlaw-6842	852	31	date	date	NOUN
taxlaw-6842	852	32	priorities	priority	NOUN
taxlaw-6842	852	33	and	and	CCONJ
taxlaw-6842	852	34	strategies	strategy	NOUN
taxlaw-6842	852	35	.	.	PUNCT
taxlaw-6842	853	1	yet	yet	ADV
taxlaw-6842	853	2	some	some	DET
taxlaw-6842	853	3	nonprofits	nonprofit	NOUN
taxlaw-6842	853	4	might	might	AUX
taxlaw-6842	853	5	prefer	prefer	VERB
taxlaw-6842	853	6	to	to	PART
taxlaw-6842	853	7	conduct	conduct	VERB
taxlaw-6842	853	8	this	this	DET
taxlaw-6842	853	9	analysis	analysis	NOUN
taxlaw-6842	853	10	every	every	DET
taxlaw-6842	853	11	other	other	ADJ
taxlaw-6842	853	12	year	year	NOUN
taxlaw-6842	853	13	.	.	PUNCT
taxlaw-6842	854	1	still	still	ADV
taxlaw-6842	854	2	others	other	NOUN
taxlaw-6842	854	3	might	might	AUX
taxlaw-6842	854	4	do	do	VERB
taxlaw-6842	854	5	a	a	DET
taxlaw-6842	854	6	bare	bare	ADJ
taxlaw-6842	854	7	bones	bone	NOUN
taxlaw-6842	854	8	analysis	analysis	NOUN
taxlaw-6842	854	9	some	some	DET
taxlaw-6842	854	10	years	year	NOUN
taxlaw-6842	854	11	,	,	PUNCT
taxlaw-6842	854	12	and	and	CCONJ
taxlaw-6842	854	13	a	a	DET
taxlaw-6842	854	14	deeper	deep	ADJ
taxlaw-6842	854	15	dive	dive	NOUN
taxlaw-6842	854	16	in	in	ADP
taxlaw-6842	854	17	others	other	NOUN
taxlaw-6842	854	18	(	(	PUNCT
taxlaw-6842	854	19	e.g.	e.g.	ADV
taxlaw-6842	854	20	,	,	PUNCT
taxlaw-6842	854	21	every	every	DET
taxlaw-6842	854	22	three	three	NUM
taxlaw-6842	854	23	or	or	CCONJ
taxlaw-6842	854	24	five	five	NUM
taxlaw-6842	854	25	years	year	NOUN
taxlaw-6842	854	26	)	)	PUNCT
taxlaw-6842	854	27	.	.	PUNCT
taxlaw-6842	855	1	it	it	PRON
taxlaw-6842	855	2	is	be	AUX
taxlaw-6842	855	3	essential	essential	ADJ
taxlaw-6842	855	4	to	to	PART
taxlaw-6842	855	5	keep	keep	VERB
taxlaw-6842	855	6	revisiting	revisit	VERB
taxlaw-6842	855	7	these	these	DET
taxlaw-6842	855	8	questions	question	NOUN
taxlaw-6842	855	9	,	,	PUNCT
taxlaw-6842	855	10	but	but	CCONJ
taxlaw-6842	855	11	reasonable	reasonable	ADJ
taxlaw-6842	855	12	minds	mind	NOUN
taxlaw-6842	855	13	can	can	AUX
taxlaw-6842	855	14	disagree	disagree	VERB
taxlaw-6842	855	15	about	about	ADP
taxlaw-6842	855	16	how	how	SCONJ
taxlaw-6842	855	17	frequently	frequently	ADV
taxlaw-6842	855	18	to	to	PART
taxlaw-6842	855	19	do	do	AUX
taxlaw-6842	855	20	so	so	ADV
taxlaw-6842	855	21	.	.	PUNCT
taxlaw-6842	856	1	1	1	X
taxlaw-6842	856	2	.	.	X
taxlaw-6842	856	3	first	first	ADJ
taxlaw-6842	856	4	question	question	NOUN
taxlaw-6842	856	5	:	:	PUNCT
taxlaw-6842	856	6	how	how	SCONJ
taxlaw-6842	856	7	important	important	ADJ
taxlaw-6842	856	8	are	be	AUX
taxlaw-6842	856	9	the	the	DET
taxlaw-6842	856	10	challenges	challenge	NOUN
taxlaw-6842	856	11	the	the	DET
taxlaw-6842	856	12	nonprofit	nonprofit	NOUN
taxlaw-6842	856	13	is	be	AUX
taxlaw-6842	856	14	trying	try	VERB
taxlaw-6842	856	15	to	to	PART
taxlaw-6842	856	16	address	address	VERB
taxlaw-6842	856	17	?	?	PUNCT
taxlaw-6842	857	1	the	the	DET
taxlaw-6842	857	2	social	social	ADJ
taxlaw-6842	857	3	value	value	NOUN
taxlaw-6842	857	4	of	of	ADP
taxlaw-6842	857	5	a	a	DET
taxlaw-6842	857	6	nonprofit	nonprofit	ADJ
taxlaw-6842	857	7	’s	’s	PART
taxlaw-6842	857	8	work	work	NOUN
taxlaw-6842	857	9	depends	depend	VERB
taxlaw-6842	857	10	in	in	ADP
taxlaw-6842	857	11	part	part	NOUN
taxlaw-6842	857	12	on	on	ADP
taxlaw-6842	857	13	its	its	PRON
taxlaw-6842	857	14	mission	mission	NOUN
taxlaw-6842	857	15	.	.	PUNCT
taxlaw-6842	858	1	what	what	PRON
taxlaw-6842	858	2	problem	problem	NOUN
taxlaw-6842	858	3	is	be	AUX
taxlaw-6842	858	4	it	it	PRON
taxlaw-6842	858	5	trying	try	VERB
taxlaw-6842	858	6	to	to	PART
taxlaw-6842	858	7	solve	solve	VERB
taxlaw-6842	858	8	,	,	PUNCT
taxlaw-6842	858	9	and	and	CCONJ
taxlaw-6842	858	10	why	why	SCONJ
taxlaw-6842	858	11	is	be	AUX
taxlaw-6842	858	12	this	this	DET
taxlaw-6842	858	13	problem	problem	NOUN
taxlaw-6842	858	14	important	important	ADJ
taxlaw-6842	858	15	?	?	PUNCT
taxlaw-6842	859	1	this	this	DET
taxlaw-6842	859	2	question	question	NOUN
taxlaw-6842	859	3	weeds	weed	VERB
taxlaw-6842	859	4	out	out	ADP
taxlaw-6842	859	5	missions	mission	NOUN
taxlaw-6842	859	6	that	that	PRON
taxlaw-6842	859	7	become	become	VERB
taxlaw-6842	859	8	stale	stale	ADJ
taxlaw-6842	859	9	,	,	PUNCT
taxlaw-6842	859	10	such	such	ADJ
taxlaw-6842	859	11	as	as	ADP
taxlaw-6842	859	12	the	the	DET
taxlaw-6842	859	13	march	march	NOUN
taxlaw-6842	859	14	of	of	ADP
taxlaw-6842	859	15	dimes	dime	NOUN
taxlaw-6842	859	16	’	'	PUNCT
taxlaw-6842	859	17	efforts	effort	NOUN
taxlaw-6842	859	18	to	to	PART
taxlaw-6842	859	19	eradicate	eradicate	VERB
taxlaw-6842	859	20	polio.129	polio.129	PROPN
taxlaw-6842	859	21	this	this	DET
taxlaw-6842	859	22	first	first	ADJ
taxlaw-6842	859	23	question	question	NOUN
taxlaw-6842	859	24	invites	invite	VERB
taxlaw-6842	859	25	a	a	DET
taxlaw-6842	859	26	nonprofit	nonprofit	NOUN
taxlaw-6842	859	27	to	to	PART
taxlaw-6842	859	28	make	make	VERB
taxlaw-6842	859	29	the	the	DET
taxlaw-6842	859	30	case	case	NOUN
taxlaw-6842	859	31	for	for	ADP
taxlaw-6842	859	32	its	its	PRON
taxlaw-6842	859	33	mission	mission	NOUN
taxlaw-6842	859	34	and	and	CCONJ
taxlaw-6842	859	35	key	key	ADJ
taxlaw-6842	859	36	goals	goal	NOUN
taxlaw-6842	859	37	.	.	PUNCT
taxlaw-6842	860	1	admittedly	admittedly	ADV
taxlaw-6842	860	2	,	,	PUNCT
taxlaw-6842	860	3	there	there	PRON
taxlaw-6842	860	4	is	be	VERB
taxlaw-6842	860	5	no	no	DET
taxlaw-6842	860	6	metric	metric	ADJ
taxlaw-6842	860	7	to	to	PART
taxlaw-6842	860	8	compare	compare	VERB
taxlaw-6842	860	9	the	the	DET
taxlaw-6842	860	10	value	value	NOUN
taxlaw-6842	860	11	of	of	ADP
taxlaw-6842	860	12	different	different	ADJ
taxlaw-6842	860	13	goals	goal	NOUN
taxlaw-6842	860	14	,	,	PUNCT
taxlaw-6842	860	15	but	but	CCONJ
taxlaw-6842	860	16	a	a	DET
taxlaw-6842	860	17	nonprofit	nonprofit	NOUN
taxlaw-6842	860	18	can	can	AUX
taxlaw-6842	860	19	still	still	ADV
taxlaw-6842	860	20	128	128	NUM
taxlaw-6842	860	21	the	the	DET
taxlaw-6842	860	22	author	author	NOUN
taxlaw-6842	860	23	initiated	initiate	VERB
taxlaw-6842	860	24	a	a	DET
taxlaw-6842	860	25	practice	practice	NOUN
taxlaw-6842	860	26	of	of	ADP
taxlaw-6842	860	27	answering	answer	VERB
taxlaw-6842	860	28	these	these	DET
taxlaw-6842	860	29	questions	question	NOUN
taxlaw-6842	860	30	in	in	ADP
taxlaw-6842	860	31	a	a	DET
taxlaw-6842	860	32	new	new	ADJ
taxlaw-6842	860	33	report	report	NOUN
taxlaw-6842	860	34	every	every	DET
taxlaw-6842	860	35	year	year	NOUN
taxlaw-6842	860	36	,	,	PUNCT
taxlaw-6842	860	37	which	which	PRON
taxlaw-6842	860	38	analyzes	analyze	VERB
taxlaw-6842	860	39	all	all	PRON
taxlaw-6842	860	40	of	of	ADP
taxlaw-6842	860	41	the	the	DET
taxlaw-6842	860	42	nonprofit	nonprofit	NOUN
taxlaw-6842	860	43	’s	’s	PART
taxlaw-6842	860	44	major	major	ADJ
taxlaw-6842	860	45	activities	activity	NOUN
taxlaw-6842	860	46	in	in	ADP
taxlaw-6842	860	47	70	70	NUM
taxlaw-6842	860	48	countries	country	NOUN
taxlaw-6842	860	49	across	across	ADP
taxlaw-6842	860	50	the	the	DET
taxlaw-6842	860	51	world	world	NOUN
taxlaw-6842	860	52	and	and	CCONJ
taxlaw-6842	860	53	explains	explain	VERB
taxlaw-6842	860	54	how	how	SCONJ
taxlaw-6842	860	55	the	the	DET
taxlaw-6842	860	56	$	$	SYM
taxlaw-6842	860	57	365	365	NUM
taxlaw-6842	860	58	million	million	NUM
taxlaw-6842	860	59	budget	budget	NOUN
taxlaw-6842	860	60	is	be	AUX
taxlaw-6842	860	61	allocated	allocate	VERB
taxlaw-6842	860	62	.	.	PUNCT
taxlaw-6842	861	1	for	for	ADP
taxlaw-6842	861	2	the	the	DET
taxlaw-6842	861	3	2020	2020	NUM
taxlaw-6842	861	4	report	report	NOUN
taxlaw-6842	861	5	,	,	PUNCT
taxlaw-6842	861	6	see	see	VERB
taxlaw-6842	861	7	https://www.jdc.org/wpcontent/uploads/2019/12/jdc_global_strategy_2020_12192019.pdf	https://www.jdc.org/wpcontent/uploads/2019/12/jdc_global_strategy_2020_12192019.pdf	PROPN
taxlaw-6842	861	8	[	[	X
taxlaw-6842	861	9	https://perma.cc/24jv-5zen	https://perma.cc/24jv-5zen	X
taxlaw-6842	861	10	]	]	PUNCT
taxlaw-6842	861	11	.	.	PUNCT
taxlaw-6842	862	1	129	129	NUM
taxlaw-6842	862	2	see	see	VERB
taxlaw-6842	862	3	march	march	NOUN
taxlaw-6842	862	4	of	of	ADP
taxlaw-6842	862	5	dimes	dime	NOUN
taxlaw-6842	862	6	,	,	PUNCT
taxlaw-6842	862	7	about	about	ADP
taxlaw-6842	862	8	us	we	PRON
taxlaw-6842	862	9	,	,	PUNCT
taxlaw-6842	862	10	https://www.marchofdimes.org/mission/about-us.aspx	https://www.marchofdimes.org/mission/about-us.aspx	PROPN
taxlaw-6842	863	1	[	[	X
taxlaw-6842	863	2	https://perma.cc/a453dlh3	https://perma.cc/a453dlh3	X
taxlaw-6842	863	3	]	]	X
taxlaw-6842	863	4	(	(	PUNCT
taxlaw-6842	863	5	“	"	PUNCT
taxlaw-6842	863	6	we	we	PRON
taxlaw-6842	863	7	pioneered	pioneer	VERB
taxlaw-6842	863	8	the	the	DET
taxlaw-6842	863	9	vaccine	vaccine	NOUN
taxlaw-6842	863	10	research	research	NOUN
taxlaw-6842	863	11	leading	lead	VERB
taxlaw-6842	863	12	to	to	ADP
taxlaw-6842	863	13	the	the	DET
taxlaw-6842	863	14	eradication	eradication	NOUN
taxlaw-6842	863	15	of	of	ADP
taxlaw-6842	863	16	polio	polio	NOUN
taxlaw-6842	863	17	in	in	ADP
taxlaw-6842	863	18	the	the	DET
taxlaw-6842	863	19	u.s	u.s	PROPN
taxlaw-6842	863	20	.	.	PROPN
taxlaw-6842	863	21	,	,	PUNCT
taxlaw-6842	863	22	and	and	CCONJ
taxlaw-6842	863	23	then	then	ADV
taxlaw-6842	863	24	we	we	PRON
taxlaw-6842	863	25	shifted	shift	VERB
taxlaw-6842	863	26	focus	focus	NOUN
taxlaw-6842	863	27	to	to	PART
taxlaw-6842	863	28	address	address	VERB
taxlaw-6842	863	29	some	some	PRON
taxlaw-6842	863	30	of	of	ADP
taxlaw-6842	863	31	the	the	DET
taxlaw-6842	863	32	biggest	big	ADJ
taxlaw-6842	863	33	health	health	NOUN
taxlaw-6842	863	34	threats	threat	NOUN
taxlaw-6842	863	35	to	to	ADP
taxlaw-6842	863	36	moms	mom	NOUN
taxlaw-6842	863	37	and	and	CCONJ
taxlaw-6842	863	38	babies	baby	NOUN
taxlaw-6842	863	39	with	with	ADP
taxlaw-6842	863	40	innovations	innovation	NOUN
taxlaw-6842	863	41	like	like	ADP
taxlaw-6842	863	42	folic	folic	ADJ
taxlaw-6842	863	43	acid	acid	NOUN
taxlaw-6842	863	44	,	,	PUNCT
taxlaw-6842	863	45	newborn	newborn	ADJ
taxlaw-6842	863	46	screening	screening	NOUN
taxlaw-6842	863	47	and	and	CCONJ
taxlaw-6842	863	48	surfactant	surfactant	NOUN
taxlaw-6842	863	49	therapy	therapy	NOUN
taxlaw-6842	863	50	.	.	PUNCT
taxlaw-6842	863	51	”	"	PUNCT
taxlaw-6842	863	52	)	)	PUNCT
taxlaw-6842	864	1	[	[	X
taxlaw-6842	864	2	vol	vol	NOUN
taxlaw-6842	864	3	.	.	PROPN
taxlaw-6842	864	4	11.2	11.2	NUM
taxlaw-6842	864	5	columbia	columbia	PROPN
taxlaw-6842	864	6	journal	journal	PROPN
taxlaw-6842	864	7	of	of	ADP
taxlaw-6842	864	8	tax	tax	NOUN
taxlaw-6842	864	9	law	law	NOUN
taxlaw-6842	864	10	112	112	NUM
taxlaw-6842	864	11	show	show	VERB
taxlaw-6842	864	12	why	why	SCONJ
taxlaw-6842	864	13	its	its	PRON
taxlaw-6842	864	14	goals	goal	NOUN
taxlaw-6842	864	15	are	be	AUX
taxlaw-6842	864	16	important	important	ADJ
taxlaw-6842	864	17	.	.	PUNCT
taxlaw-6842	865	1	instead	instead	ADV
taxlaw-6842	865	2	of	of	ADP
taxlaw-6842	865	3	superlative	superlative	ADJ
taxlaw-6842	865	4	adjectives	adjective	NOUN
taxlaw-6842	865	5	and	and	CCONJ
taxlaw-6842	865	6	emotional	emotional	ADJ
taxlaw-6842	865	7	anecdotes	anecdote	NOUN
taxlaw-6842	865	8	,	,	PUNCT
taxlaw-6842	865	9	its	its	PRON
taxlaw-6842	865	10	program	program	NOUN
taxlaw-6842	865	11	analysis	analysis	NOUN
taxlaw-6842	865	12	should	should	AUX
taxlaw-6842	865	13	offer	offer	VERB
taxlaw-6842	865	14	data	datum	NOUN
taxlaw-6842	865	15	and	and	CCONJ
taxlaw-6842	865	16	analysis.130	analysis.130	NOUN
taxlaw-6842	865	17	to	to	PART
taxlaw-6842	865	18	provide	provide	VERB
taxlaw-6842	865	19	the	the	DET
taxlaw-6842	865	20	right	right	ADJ
taxlaw-6842	865	21	data	datum	NOUN
taxlaw-6842	865	22	–	–	PUNCT
taxlaw-6842	865	23	and	and	CCONJ
taxlaw-6842	865	24	,	,	PUNCT
taxlaw-6842	865	25	more	more	ADV
taxlaw-6842	865	26	generally	generally	ADV
taxlaw-6842	865	27	,	,	PUNCT
taxlaw-6842	865	28	to	to	PART
taxlaw-6842	865	29	demonstrate	demonstrate	VERB
taxlaw-6842	865	30	the	the	DET
taxlaw-6842	865	31	urgency	urgency	NOUN
taxlaw-6842	865	32	of	of	ADP
taxlaw-6842	865	33	the	the	DET
taxlaw-6842	865	34	challenges	challenge	NOUN
taxlaw-6842	865	35	it	it	PRON
taxlaw-6842	865	36	addresses	address	VERB
taxlaw-6842	865	37	–	–	PUNCT
taxlaw-6842	865	38	a	a	DET
taxlaw-6842	865	39	nonprofit	nonprofit	NOUN
taxlaw-6842	865	40	should	should	AUX
taxlaw-6842	865	41	define	define	VERB
taxlaw-6842	865	42	its	its	PRON
taxlaw-6842	865	43	goals	goal	NOUN
taxlaw-6842	865	44	clearly	clearly	ADV
taxlaw-6842	865	45	and	and	CCONJ
taxlaw-6842	865	46	specifically	specifically	ADV
taxlaw-6842	865	47	.	.	PUNCT
taxlaw-6842	866	1	for	for	ADP
taxlaw-6842	866	2	example	example	NOUN
taxlaw-6842	866	3	,	,	PUNCT
taxlaw-6842	866	4	instead	instead	ADV
taxlaw-6842	866	5	of	of	ADP
taxlaw-6842	866	6	saying	say	VERB
taxlaw-6842	866	7	it	it	PRON
taxlaw-6842	866	8	seeks	seek	VERB
taxlaw-6842	866	9	“	"	PUNCT
taxlaw-6842	866	10	to	to	PART
taxlaw-6842	866	11	help	help	VERB
taxlaw-6842	866	12	poor	poor	ADJ
taxlaw-6842	866	13	people	people	NOUN
taxlaw-6842	866	14	,	,	PUNCT
taxlaw-6842	866	15	”	"	PUNCT
taxlaw-6842	866	16	a	a	DET
taxlaw-6842	866	17	nonprofit	nonprofit	NOUN
taxlaw-6842	866	18	should	should	AUX
taxlaw-6842	866	19	say	say	VERB
taxlaw-6842	866	20	that	that	SCONJ
taxlaw-6842	866	21	it	it	PRON
taxlaw-6842	866	22	is	be	AUX
taxlaw-6842	866	23	“	"	PUNCT
taxlaw-6842	866	24	providing	provide	VERB
taxlaw-6842	866	25	food	food	NOUN
taxlaw-6842	866	26	and	and	CCONJ
taxlaw-6842	866	27	medicine	medicine	NOUN
taxlaw-6842	866	28	to	to	ADP
taxlaw-6842	866	29	elderly	elderly	ADJ
taxlaw-6842	866	30	in	in	ADP
taxlaw-6842	866	31	ukraine	ukraine	NOUN
taxlaw-6842	866	32	”	"	PUNCT
taxlaw-6842	866	33	or	or	CCONJ
taxlaw-6842	866	34	“	"	PUNCT
taxlaw-6842	866	35	enhancing	enhance	VERB
taxlaw-6842	866	36	crop	crop	NOUN
taxlaw-6842	866	37	yields	yield	NOUN
taxlaw-6842	866	38	of	of	ADP
taxlaw-6842	866	39	ethiopian	ethiopian	ADJ
taxlaw-6842	866	40	farmers	farmer	NOUN
taxlaw-6842	866	41	with	with	ADP
taxlaw-6842	866	42	innovative	innovative	ADJ
taxlaw-6842	866	43	agricultural	agricultural	ADJ
taxlaw-6842	866	44	technology	technology	NOUN
taxlaw-6842	866	45	.	.	PUNCT
taxlaw-6842	866	46	”	"	PUNCT
taxlaw-6842	867	1	once	once	ADV
taxlaw-6842	867	2	the	the	DET
taxlaw-6842	867	3	nonprofit	nonprofit	ADJ
taxlaw-6842	867	4	defines	define	VERB
taxlaw-6842	867	5	its	its	PRON
taxlaw-6842	867	6	goals	goal	NOUN
taxlaw-6842	867	7	clearly	clearly	ADV
taxlaw-6842	867	8	,	,	PUNCT
taxlaw-6842	867	9	it	it	PRON
taxlaw-6842	867	10	can	can	AUX
taxlaw-6842	867	11	offer	offer	VERB
taxlaw-6842	867	12	objective	objective	ADJ
taxlaw-6842	867	13	facts	fact	NOUN
taxlaw-6842	867	14	to	to	PART
taxlaw-6842	867	15	demonstrate	demonstrate	VERB
taxlaw-6842	867	16	their	their	PRON
taxlaw-6842	867	17	importance	importance	NOUN
taxlaw-6842	867	18	.	.	PUNCT
taxlaw-6842	868	1	for	for	ADP
taxlaw-6842	868	2	example	example	NOUN
taxlaw-6842	868	3	,	,	PUNCT
taxlaw-6842	868	4	the	the	DET
taxlaw-6842	868	5	nonprofit	nonprofit	NOUN
taxlaw-6842	868	6	can	can	AUX
taxlaw-6842	868	7	report	report	VERB
taxlaw-6842	868	8	that	that	SCONJ
taxlaw-6842	868	9	daily	daily	ADJ
taxlaw-6842	868	10	government	government	NOUN
taxlaw-6842	868	11	pensions	pension	NOUN
taxlaw-6842	868	12	for	for	ADP
taxlaw-6842	868	13	elderly	elderly	ADJ
taxlaw-6842	868	14	in	in	ADP
taxlaw-6842	868	15	ukraine	ukraine	PROPN
taxlaw-6842	868	16	are	be	AUX
taxlaw-6842	868	17	just	just	ADV
taxlaw-6842	868	18	two	two	NUM
taxlaw-6842	868	19	dollars	dollar	NOUN
taxlaw-6842	868	20	,	,	PUNCT
taxlaw-6842	868	21	compared	compare	VERB
taxlaw-6842	868	22	with	with	ADP
taxlaw-6842	868	23	thirty	thirty	NUM
taxlaw-6842	868	24	-	-	PUNCT
taxlaw-6842	868	25	two	two	NUM
taxlaw-6842	868	26	dollars	dollar	NOUN
taxlaw-6842	868	27	in	in	ADP
taxlaw-6842	868	28	france	france	PROPN
taxlaw-6842	868	29	and	and	CCONJ
taxlaw-6842	868	30	fifty	fifty	NUM
taxlaw-6842	868	31	dollars	dollar	NOUN
taxlaw-6842	868	32	in	in	ADP
taxlaw-6842	868	33	the	the	DET
taxlaw-6842	868	34	united	united	PROPN
taxlaw-6842	868	35	states.131	states.131	PROPN
taxlaw-6842	868	36	similarly	similarly	ADV
taxlaw-6842	868	37	,	,	PUNCT
taxlaw-6842	868	38	the	the	DET
taxlaw-6842	868	39	nonprofit	nonprofit	NOUN
taxlaw-6842	868	40	can	can	AUX
taxlaw-6842	868	41	emphasize	emphasize	VERB
taxlaw-6842	868	42	that	that	SCONJ
taxlaw-6842	868	43	85	85	NUM
taxlaw-6842	868	44	%	%	NOUN
taxlaw-6842	868	45	of	of	ADP
taxlaw-6842	868	46	ethiopia	ethiopia	PROPN
taxlaw-6842	868	47	’s	’s	PART
taxlaw-6842	868	48	109	109	NUM
taxlaw-6842	868	49	million	million	NUM
taxlaw-6842	868	50	people	people	NOUN
taxlaw-6842	868	51	earn	earn	VERB
taxlaw-6842	868	52	their	their	PRON
taxlaw-6842	868	53	living	living	NOUN
taxlaw-6842	868	54	from	from	ADP
taxlaw-6842	868	55	agriculture	agriculture	NOUN
taxlaw-6842	868	56	,	,	PUNCT
taxlaw-6842	868	57	and	and	CCONJ
taxlaw-6842	868	58	that	that	SCONJ
taxlaw-6842	868	59	the	the	DET
taxlaw-6842	868	60	country	country	NOUN
taxlaw-6842	868	61	’s	’s	PART
taxlaw-6842	868	62	average	average	ADJ
taxlaw-6842	868	63	income	income	NOUN
taxlaw-6842	868	64	is	be	AUX
taxlaw-6842	868	65	only	only	ADV
taxlaw-6842	868	66	$	$	SYM
taxlaw-6842	868	67	2.16	2.16	NUM
taxlaw-6842	868	68	per	per	ADP
taxlaw-6842	868	69	day.132	day.132	NOUN
taxlaw-6842	868	70	compelling	compelling	ADJ
taxlaw-6842	868	71	facts	fact	NOUN
taxlaw-6842	868	72	speak	speak	VERB
taxlaw-6842	868	73	for	for	ADP
taxlaw-6842	868	74	themselves	themselves	PRON
taxlaw-6842	868	75	.	.	PUNCT
taxlaw-6842	869	1	if	if	SCONJ
taxlaw-6842	869	2	the	the	DET
taxlaw-6842	869	3	relevant	relevant	ADJ
taxlaw-6842	869	4	facts	fact	NOUN
taxlaw-6842	869	5	are	be	AUX
taxlaw-6842	869	6	not	not	PART
taxlaw-6842	869	7	compelling	compelling	ADJ
taxlaw-6842	869	8	,	,	PUNCT
taxlaw-6842	869	9	the	the	DET
taxlaw-6842	869	10	nonprofit	nonprofit	ADJ
taxlaw-6842	869	11	needs	need	VERB
taxlaw-6842	869	12	to	to	PART
taxlaw-6842	869	13	rethink	rethink	VERB
taxlaw-6842	869	14	its	its	PRON
taxlaw-6842	869	15	goals	goal	NOUN
taxlaw-6842	869	16	.	.	PUNCT
taxlaw-6842	870	1	information	information	NOUN
taxlaw-6842	870	2	about	about	ADP
taxlaw-6842	870	3	the	the	DET
taxlaw-6842	870	4	importance	importance	NOUN
taxlaw-6842	870	5	of	of	ADP
taxlaw-6842	870	6	a	a	DET
taxlaw-6842	870	7	nonprofit	nonprofit	ADJ
taxlaw-6842	870	8	’s	’s	PART
taxlaw-6842	870	9	goals	goal	NOUN
taxlaw-6842	870	10	should	should	AUX
taxlaw-6842	870	11	not	not	PART
taxlaw-6842	870	12	be	be	AUX
taxlaw-6842	870	13	hard	hard	ADJ
taxlaw-6842	870	14	to	to	PART
taxlaw-6842	870	15	provide	provide	VERB
taxlaw-6842	870	16	.	.	PUNCT
taxlaw-6842	871	1	after	after	ADV
taxlaw-6842	871	2	all	all	ADV
taxlaw-6842	871	3	,	,	PUNCT
taxlaw-6842	871	4	managers	manager	NOUN
taxlaw-6842	871	5	are	be	AUX
taxlaw-6842	871	6	supposed	suppose	VERB
taxlaw-6842	871	7	to	to	PART
taxlaw-6842	871	8	know	know	VERB
taxlaw-6842	871	9	why	why	SCONJ
taxlaw-6842	871	10	their	their	PRON
taxlaw-6842	871	11	mission	mission	NOUN
taxlaw-6842	871	12	is	be	AUX
taxlaw-6842	871	13	important	important	ADJ
taxlaw-6842	871	14	.	.	PUNCT
taxlaw-6842	872	1	they	they	PRON
taxlaw-6842	872	2	can	can	AUX
taxlaw-6842	872	3	draw	draw	VERB
taxlaw-6842	872	4	on	on	ADP
taxlaw-6842	872	5	academic	academic	ADJ
taxlaw-6842	872	6	research	research	NOUN
taxlaw-6842	872	7	and	and	CCONJ
taxlaw-6842	872	8	media	medium	NOUN
taxlaw-6842	872	9	coverage	coverage	NOUN
taxlaw-6842	872	10	,	,	PUNCT
taxlaw-6842	872	11	which	which	PRON
taxlaw-6842	872	12	often	often	ADV
taxlaw-6842	872	13	is	be	AUX
taxlaw-6842	872	14	easier	easy	ADJ
taxlaw-6842	872	15	than	than	ADP
taxlaw-6842	872	16	gathering	gather	VERB
taxlaw-6842	872	17	and	and	CCONJ
taxlaw-6842	872	18	analyzing	analyze	VERB
taxlaw-6842	872	19	data	datum	NOUN
taxlaw-6842	872	20	about	about	ADP
taxlaw-6842	872	21	their	their	PRON
taxlaw-6842	872	22	own	own	ADJ
taxlaw-6842	872	23	programs	program	NOUN
taxlaw-6842	872	24	and	and	CCONJ
taxlaw-6842	872	25	grants	grant	NOUN
taxlaw-6842	872	26	.	.	PUNCT
taxlaw-6842	873	1	2	2	X
taxlaw-6842	873	2	.	.	X
taxlaw-6842	873	3	second	second	ADJ
taxlaw-6842	873	4	question	question	NOUN
taxlaw-6842	873	5	:	:	PUNCT
taxlaw-6842	873	6	how	how	SCONJ
taxlaw-6842	873	7	effective	effective	ADJ
taxlaw-6842	873	8	are	be	AUX
taxlaw-6842	873	9	the	the	DET
taxlaw-6842	873	10	nonprofit	nonprofit	PROPN
taxlaw-6842	873	11	’s	’s	PART
taxlaw-6842	873	12	responses	response	NOUN
taxlaw-6842	873	13	to	to	ADP
taxlaw-6842	873	14	these	these	DET
taxlaw-6842	873	15	challenges	challenge	NOUN
taxlaw-6842	873	16	?	?	PUNCT
taxlaw-6842	874	1	even	even	ADV
taxlaw-6842	874	2	if	if	SCONJ
taxlaw-6842	874	3	a	a	DET
taxlaw-6842	874	4	challenge	challenge	NOUN
taxlaw-6842	874	5	is	be	AUX
taxlaw-6842	874	6	important	important	ADJ
taxlaw-6842	874	7	,	,	PUNCT
taxlaw-6842	874	8	social	social	ADJ
taxlaw-6842	874	9	return	return	NOUN
taxlaw-6842	874	10	is	be	AUX
taxlaw-6842	874	11	low	low	ADJ
taxlaw-6842	874	12	if	if	SCONJ
taxlaw-6842	874	13	a	a	DET
taxlaw-6842	874	14	nonprofit	nonprofit	NOUN
taxlaw-6842	874	15	can	can	AUX
taxlaw-6842	874	16	not	not	PART
taxlaw-6842	874	17	address	address	VERB
taxlaw-6842	874	18	it	it	PRON
taxlaw-6842	874	19	effectively	effectively	ADV
taxlaw-6842	874	20	.	.	PUNCT
taxlaw-6842	875	1	so	so	ADV
taxlaw-6842	875	2	operating	operate	VERB
taxlaw-6842	875	3	charities	charity	NOUN
taxlaw-6842	875	4	and	and	CCONJ
taxlaw-6842	875	5	funders	funder	NOUN
taxlaw-6842	875	6	should	should	AUX
taxlaw-6842	875	7	produce	produce	VERB
taxlaw-6842	875	8	a	a	DET
taxlaw-6842	875	9	detailed	detailed	ADJ
taxlaw-6842	875	10	answer	answer	NOUN
taxlaw-6842	875	11	to	to	ADP
taxlaw-6842	875	12	a	a	DET
taxlaw-6842	875	13	second	second	ADJ
taxlaw-6842	875	14	question	question	NOUN
taxlaw-6842	875	15	,	,	PUNCT
taxlaw-6842	875	16	which	which	PRON
taxlaw-6842	875	17	is	be	AUX
taxlaw-6842	875	18	harder	hard	ADJ
taxlaw-6842	875	19	to	to	PART
taxlaw-6842	875	20	answer	answer	VERB
taxlaw-6842	875	21	:	:	PUNCT
taxlaw-6842	875	22	how	how	SCONJ
taxlaw-6842	875	23	effective	effective	ADJ
taxlaw-6842	875	24	is	be	AUX
taxlaw-6842	875	25	their	their	PRON
taxlaw-6842	875	26	response	response	NOUN
taxlaw-6842	875	27	to	to	ADP
taxlaw-6842	875	28	this	this	DET
taxlaw-6842	875	29	problem	problem	NOUN
taxlaw-6842	875	30	?	?	PUNCT
taxlaw-6842	876	1	a.	a.	NOUN
taxlaw-6842	876	2	revisiting	revisit	VERB
taxlaw-6842	876	3	priorities	priority	NOUN
taxlaw-6842	876	4	and	and	CCONJ
taxlaw-6842	876	5	testing	testing	NOUN
taxlaw-6842	876	6	improvements	improvement	NOUN
taxlaw-6842	876	7	this	this	DET
taxlaw-6842	876	8	question	question	NOUN
taxlaw-6842	876	9	presses	press	VERB
taxlaw-6842	876	10	nonprofits	nonprofit	NOUN
taxlaw-6842	876	11	to	to	PART
taxlaw-6842	876	12	keep	keep	VERB
taxlaw-6842	876	13	revisiting	revisit	VERB
taxlaw-6842	876	14	priorities	priority	NOUN
taxlaw-6842	876	15	and	and	CCONJ
taxlaw-6842	876	16	testing	test	VERB
taxlaw-6842	876	17	potential	potential	ADJ
taxlaw-6842	876	18	improvements	improvement	NOUN
taxlaw-6842	876	19	.	.	PUNCT
taxlaw-6842	877	1	in	in	ADP
taxlaw-6842	877	2	answering	answer	VERB
taxlaw-6842	877	3	this	this	DET
taxlaw-6842	877	4	question	question	NOUN
taxlaw-6842	877	5	,	,	PUNCT
taxlaw-6842	877	6	nonprofits	nonprofit	NOUN
taxlaw-6842	877	7	need	need	VERB
taxlaw-6842	877	8	to	to	PART
taxlaw-6842	877	9	ensure	ensure	VERB
taxlaw-6842	877	10	that	that	SCONJ
taxlaw-6842	877	11	their	their	PRON
taxlaw-6842	877	12	approach	approach	NOUN
taxlaw-6842	877	13	is	be	AUX
taxlaw-6842	877	14	cutting	cut	VERB
taxlaw-6842	877	15	edge	edge	NOUN
taxlaw-6842	877	16	and	and	CCONJ
taxlaw-6842	877	17	their	their	PRON
taxlaw-6842	877	18	costs	cost	NOUN
taxlaw-6842	877	19	are	be	AUX
taxlaw-6842	877	20	lean	lean	ADJ
taxlaw-6842	877	21	.	.	PUNCT
taxlaw-6842	877	22	130	130	NUM
taxlaw-6842	877	23	see	see	VERB
taxlaw-6842	877	24	gugerty	gugerty	NOUN
taxlaw-6842	877	25	&	&	CCONJ
taxlaw-6842	877	26	karlan	karlan	PROPN
taxlaw-6842	877	27	,	,	PUNCT
taxlaw-6842	877	28	supra	supra	PROPN
taxlaw-6842	877	29	note	note	PROPN
taxlaw-6842	877	30	8	8	NUM
taxlaw-6842	877	31	,	,	PUNCT
taxlaw-6842	877	32	at	at	ADP
taxlaw-6842	877	33	6	6	NUM
taxlaw-6842	877	34	(	(	PUNCT
taxlaw-6842	877	35	“	"	PUNCT
taxlaw-6842	877	36	even	even	ADV
taxlaw-6842	877	37	though	though	ADV
taxlaw-6842	877	38	.	.	PUNCT
taxlaw-6842	877	39	.	.	PUNCT
taxlaw-6842	877	40	.	.	PUNCT
taxlaw-6842	878	1	stories	story	NOUN
taxlaw-6842	879	1	[	[	X
taxlaw-6842	879	2	about	about	ADP
taxlaw-6842	879	3	individuals	individual	NOUN
taxlaw-6842	879	4	]	]	PUNCT
taxlaw-6842	879	5	may	may	AUX
taxlaw-6842	879	6	be	be	AUX
taxlaw-6842	879	7	compelling	compelling	ADJ
taxlaw-6842	879	8	,	,	PUNCT
taxlaw-6842	879	9	they	they	PRON
taxlaw-6842	879	10	do	do	AUX
taxlaw-6842	879	11	not	not	PART
taxlaw-6842	879	12	tell	tell	VERB
taxlaw-6842	879	13	us	we	PRON
taxlaw-6842	879	14	the	the	DET
taxlaw-6842	879	15	impact	impact	NOUN
taxlaw-6842	879	16	of	of	ADP
taxlaw-6842	879	17	the	the	DET
taxlaw-6842	879	18	program	program	NOUN
taxlaw-6842	879	19	on	on	ADP
taxlaw-6842	879	20	people	people	NOUN
taxlaw-6842	879	21	’s	’s	PART
taxlaw-6842	879	22	lives	life	NOUN
taxlaw-6842	879	23	-whether	-whether	ADJ
taxlaw-6842	879	24	the	the	DET
taxlaw-6842	879	25	program	program	NOUN
taxlaw-6842	879	26	is	be	AUX
taxlaw-6842	879	27	actually	actually	ADV
taxlaw-6842	879	28	working	work	VERB
taxlaw-6842	879	29	”	"	PUNCT
taxlaw-6842	879	30	)	)	PUNCT
taxlaw-6842	879	31	.	.	PUNCT
taxlaw-6842	880	1	131	131	NUM
taxlaw-6842	880	2	see	see	VERB
taxlaw-6842	880	3	https://finance.yahoo.com/news/heres-every-states-average-social-132355610.html	https://finance.yahoo.com/news/heres-every-states-average-social-132355610.html	NOUN
taxlaw-6842	881	1	[	[	X
taxlaw-6842	881	2	https://perma.cc/bv5fmk3w	https://perma.cc/bv5fmk3w	X
taxlaw-6842	881	3	]	]	X
taxlaw-6842	881	4	(	(	PUNCT
taxlaw-6842	881	5	average	average	ADJ
taxlaw-6842	881	6	social	social	ADJ
taxlaw-6842	881	7	security	security	NOUN
taxlaw-6842	881	8	benefit	benefit	NOUN
taxlaw-6842	881	9	in	in	ADP
taxlaw-6842	881	10	u.s	u.s	PROPN
taxlaw-6842	881	11	.	.	PROPN
taxlaw-6842	881	12	is	be	AUX
taxlaw-6842	881	13	$	$	SYM
taxlaw-6842	881	14	1,503	1,503	NUM
taxlaw-6842	881	15	per	per	ADP
taxlaw-6842	881	16	month	month	NOUN
taxlaw-6842	881	17	or	or	CCONJ
taxlaw-6842	881	18	about	about	ADV
taxlaw-6842	881	19	$	$	SYM
taxlaw-6842	881	20	50	50	NUM
taxlaw-6842	881	21	per	per	ADP
taxlaw-6842	881	22	day	day	NOUN
taxlaw-6842	881	23	)	)	PUNCT
taxlaw-6842	881	24	;	;	PUNCT
taxlaw-6842	881	25	https://www.cleiss.fr/docs/regimes/regime_france/an_3.html	https://www.cleiss.fr/docs/regimes/regime_france/an_3.html	PUNCT
taxlaw-6842	881	26	[	[	X
taxlaw-6842	881	27	https://perma.cc/yvy8-ynuj	https://perma.cc/yvy8-ynuj	X
taxlaw-6842	881	28	]	]	X
taxlaw-6842	881	29	.	.	PUNCT
taxlaw-6842	882	1	(	(	PUNCT
taxlaw-6842	882	2	french	french	ADJ
taxlaw-6842	882	3	solidarity	solidarity	NOUN
taxlaw-6842	882	4	allowance	allowance	NOUN
taxlaw-6842	882	5	for	for	ADP
taxlaw-6842	882	6	elderly	elderly	ADJ
taxlaw-6842	882	7	brings	bring	VERB
taxlaw-6842	882	8	monthly	monthly	ADJ
taxlaw-6842	882	9	income	income	NOUN
taxlaw-6842	882	10	€	€	SYM
taxlaw-6842	882	11	868.20	868.20	NUM
taxlaw-6842	882	12	or	or	CCONJ
taxlaw-6842	882	13	approximately	approximately	ADV
taxlaw-6842	882	14	$	$	SYM
taxlaw-6842	882	15	32	32	NUM
taxlaw-6842	882	16	per	per	ADP
taxlaw-6842	882	17	day	day	NOUN
taxlaw-6842	882	18	,	,	PUNCT
taxlaw-6842	882	19	assuming	assume	VERB
taxlaw-6842	882	20	an	an	DET
taxlaw-6842	882	21	exchange	exchange	NOUN
taxlaw-6842	882	22	rate	rate	NOUN
taxlaw-6842	882	23	of	of	ADP
taxlaw-6842	882	24	1.085	1.085	NUM
taxlaw-6842	882	25	dollars	dollar	NOUN
taxlaw-6842	882	26	per	per	ADP
taxlaw-6842	882	27	euro	euro	NOUN
taxlaw-6842	882	28	)	)	PUNCT
taxlaw-6842	882	29	;	;	PUNCT
taxlaw-6842	882	30	https://www.ssa.gov/policy/docs/progdesc/ssptw/2018-2019/europe/ukraine.html	https://www.ssa.gov/policy/docs/progdesc/ssptw/2018-2019/europe/ukraine.html	PROPN
taxlaw-6842	882	31	(	(	PUNCT
taxlaw-6842	882	32	minimum	minimum	ADJ
taxlaw-6842	882	33	pension	pension	NOUN
taxlaw-6842	882	34	in	in	ADP
taxlaw-6842	882	35	ukraine	ukraine	NOUN
taxlaw-6842	882	36	for	for	ADP
taxlaw-6842	882	37	those	those	PRON
taxlaw-6842	882	38	aged	aged	ADJ
taxlaw-6842	882	39	65	65	NUM
taxlaw-6842	882	40	or	or	CCONJ
taxlaw-6842	882	41	older	old	ADJ
taxlaw-6842	882	42	is	be	AUX
taxlaw-6842	882	43	40	40	NUM
taxlaw-6842	882	44	%	%	NOUN
taxlaw-6842	882	45	of	of	ADP
taxlaw-6842	882	46	3,723	3,723	NUM
taxlaw-6842	882	47	hryvnias	hryvnia	NOUN
taxlaw-6842	882	48	(	(	PUNCT
taxlaw-6842	882	49	the	the	DET
taxlaw-6842	882	50	monthly	monthly	ADJ
taxlaw-6842	882	51	minimum	minimum	NOUN
taxlaw-6842	882	52	wage	wage	NOUN
taxlaw-6842	882	53	)	)	PUNCT
taxlaw-6842	882	54	or	or	CCONJ
taxlaw-6842	882	55	1,489	1,489	NUM
taxlaw-6842	882	56	hryvnias	hryvnia	NOUN
taxlaw-6842	882	57	;	;	PUNCT
taxlaw-6842	882	58	at	at	ADP
taxlaw-6842	882	59	an	an	DET
taxlaw-6842	882	60	exchange	exchange	NOUN
taxlaw-6842	882	61	rate	rate	NOUN
taxlaw-6842	882	62	of	of	ADP
taxlaw-6842	882	63	.037	.037	NUM
taxlaw-6842	882	64	dollars	dollar	NOUN
taxlaw-6842	882	65	per	per	ADP
taxlaw-6842	882	66	hryvnia	hryvnia	NOUN
taxlaw-6842	882	67	,	,	PUNCT
taxlaw-6842	882	68	this	this	PRON
taxlaw-6842	882	69	is	be	AUX
taxlaw-6842	882	70	$	$	SYM
taxlaw-6842	882	71	55.10	55.10	NUM
taxlaw-6842	882	72	per	per	ADP
taxlaw-6842	882	73	month	month	NOUN
taxlaw-6842	882	74	)	)	PUNCT
taxlaw-6842	882	75	.	.	PUNCT
taxlaw-6842	883	1	132	132	NUM
taxlaw-6842	883	2	https://www.worldbank.org/en/country/ethiopia/overview	https://www.worldbank.org/en/country/ethiopia/overview	NOUN
taxlaw-6842	883	3	[	[	X
taxlaw-6842	883	4	https://perma.cc/85x8-xxhf	https://perma.cc/85x8-xxhf	NOUN
taxlaw-6842	883	5	]	]	PUNCT
taxlaw-6842	883	6	.	.	PUNCT
taxlaw-6842	884	1	2020	2020	NUM
taxlaw-6842	884	2	]	]	PUNCT
taxlaw-6842	884	3	enhancing	enhance	VERB
taxlaw-6842	884	4	efficiency	efficiency	NOUN
taxlaw-6842	884	5	at	at	ADP
taxlaw-6842	884	6	nonprofits	nonprofit	NOUN
taxlaw-6842	884	7	with	with	ADP
taxlaw-6842	884	8	analysis	analysis	NOUN
taxlaw-6842	884	9	and	and	CCONJ
taxlaw-6842	884	10	disclosure	disclosure	NOUN
taxlaw-6842	884	11	113	113	NUM
taxlaw-6842	884	12	if	if	SCONJ
taxlaw-6842	884	13	a	a	DET
taxlaw-6842	884	14	program	program	NOUN
taxlaw-6842	884	15	is	be	AUX
taxlaw-6842	884	16	ineffective	ineffective	ADJ
taxlaw-6842	884	17	,	,	PUNCT
taxlaw-6842	884	18	they	they	PRON
taxlaw-6842	884	19	should	should	AUX
taxlaw-6842	884	20	shut	shut	VERB
taxlaw-6842	884	21	it	it	PRON
taxlaw-6842	884	22	down	down	ADP
taxlaw-6842	884	23	.	.	PUNCT
taxlaw-6842	885	1	for	for	ADP
taxlaw-6842	885	2	example	example	NOUN
taxlaw-6842	885	3	,	,	PUNCT
taxlaw-6842	885	4	if	if	SCONJ
taxlaw-6842	885	5	deploying	deploy	VERB
taxlaw-6842	885	6	agricultural	agricultural	ADJ
taxlaw-6842	885	7	technology	technology	NOUN
taxlaw-6842	885	8	in	in	ADP
taxlaw-6842	885	9	ethiopia	ethiopia	PROPN
taxlaw-6842	885	10	does	do	AUX
taxlaw-6842	885	11	not	not	PART
taxlaw-6842	885	12	actually	actually	ADV
taxlaw-6842	885	13	enhance	enhance	VERB
taxlaw-6842	885	14	crop	crop	NOUN
taxlaw-6842	885	15	yields	yield	NOUN
taxlaw-6842	885	16	,	,	PUNCT
taxlaw-6842	885	17	the	the	DET
taxlaw-6842	885	18	effort	effort	NOUN
taxlaw-6842	885	19	should	should	AUX
taxlaw-6842	885	20	be	be	AUX
taxlaw-6842	885	21	discontinued	discontinue	VERB
taxlaw-6842	885	22	.	.	PUNCT
taxlaw-6842	886	1	even	even	ADV
taxlaw-6842	886	2	when	when	SCONJ
taxlaw-6842	886	3	a	a	DET
taxlaw-6842	886	4	program	program	NOUN
taxlaw-6842	886	5	is	be	AUX
taxlaw-6842	886	6	effective	effective	ADJ
taxlaw-6842	886	7	,	,	PUNCT
taxlaw-6842	886	8	nonprofits	nonprofit	NOUN
taxlaw-6842	886	9	should	should	AUX
taxlaw-6842	886	10	try	try	VERB
taxlaw-6842	886	11	to	to	PART
taxlaw-6842	886	12	make	make	VERB
taxlaw-6842	886	13	it	it	PRON
taxlaw-6842	886	14	better	well	ADJ
taxlaw-6842	886	15	.	.	PUNCT
taxlaw-6842	887	1	if	if	SCONJ
taxlaw-6842	887	2	crop	crop	NOUN
taxlaw-6842	887	3	yields	yield	NOUN
taxlaw-6842	887	4	are	be	AUX
taxlaw-6842	887	5	already	already	ADV
taxlaw-6842	887	6	increasing	increase	VERB
taxlaw-6842	887	7	by	by	ADP
taxlaw-6842	887	8	25	25	NUM
taxlaw-6842	887	9	%	%	NOUN
taxlaw-6842	887	10	,	,	PUNCT
taxlaw-6842	887	11	what	what	PRON
taxlaw-6842	887	12	would	would	AUX
taxlaw-6842	887	13	it	it	PRON
taxlaw-6842	887	14	take	take	VERB
taxlaw-6842	887	15	to	to	PART
taxlaw-6842	887	16	increase	increase	VERB
taxlaw-6842	887	17	them	they	PRON
taxlaw-6842	887	18	by	by	ADP
taxlaw-6842	887	19	50	50	NUM
taxlaw-6842	887	20	%	%	NOUN
taxlaw-6842	887	21	?	?	PUNCT
taxlaw-6842	888	1	or	or	CCONJ
taxlaw-6842	888	2	could	could	AUX
taxlaw-6842	888	3	the	the	DET
taxlaw-6842	888	4	nonprofit	nonprofit	NOUN
taxlaw-6842	888	5	get	get	VERB
taxlaw-6842	888	6	the	the	DET
taxlaw-6842	888	7	same	same	ADJ
taxlaw-6842	888	8	result	result	NOUN
taxlaw-6842	888	9	while	while	SCONJ
taxlaw-6842	888	10	spending	spend	VERB
taxlaw-6842	888	11	15	15	NUM
taxlaw-6842	888	12	%	%	NOUN
taxlaw-6842	888	13	less	less	ADJ
taxlaw-6842	888	14	?	?	PUNCT
taxlaw-6842	889	1	is	be	AUX
taxlaw-6842	889	2	there	there	PRON
taxlaw-6842	889	3	a	a	DET
taxlaw-6842	889	4	less	less	ADV
taxlaw-6842	889	5	expensive	expensive	ADJ
taxlaw-6842	889	6	technology	technology	NOUN
taxlaw-6842	889	7	?	?	PUNCT
taxlaw-6842	890	1	can	can	AUX
taxlaw-6842	890	2	management	management	NOUN
taxlaw-6842	890	3	costs	cost	NOUN
taxlaw-6842	890	4	be	be	AUX
taxlaw-6842	890	5	reduced	reduce	VERB
taxlaw-6842	890	6	?	?	PUNCT
taxlaw-6842	891	1	innovative	innovative	ADJ
taxlaw-6842	891	2	organizations	organization	NOUN
taxlaw-6842	891	3	constantly	constantly	ADV
taxlaw-6842	891	4	search	search	VERB
taxlaw-6842	891	5	for	for	ADP
taxlaw-6842	891	6	better	well	ADJ
taxlaw-6842	891	7	approaches	approach	NOUN
taxlaw-6842	891	8	,	,	PUNCT
taxlaw-6842	891	9	and	and	CCONJ
taxlaw-6842	891	10	this	this	DET
taxlaw-6842	891	11	second	second	ADJ
taxlaw-6842	891	12	question	question	NOUN
taxlaw-6842	891	13	invites	invite	VERB
taxlaw-6842	891	14	nonprofits	nonprofit	NOUN
taxlaw-6842	891	15	to	to	PART
taxlaw-6842	891	16	engage	engage	VERB
taxlaw-6842	891	17	,	,	PUNCT
taxlaw-6842	891	18	restlessly	restlessly	ADV
taxlaw-6842	891	19	and	and	CCONJ
taxlaw-6842	891	20	relentlessly	relentlessly	ADV
taxlaw-6842	891	21	,	,	PUNCT
taxlaw-6842	891	22	in	in	ADP
taxlaw-6842	891	23	this	this	DET
taxlaw-6842	891	24	sort	sort	NOUN
taxlaw-6842	891	25	of	of	ADP
taxlaw-6842	891	26	constant	constant	ADJ
taxlaw-6842	891	27	experimentation	experimentation	NOUN
taxlaw-6842	891	28	.	.	PUNCT
taxlaw-6842	892	1	to	to	PART
taxlaw-6842	892	2	benefit	benefit	VERB
taxlaw-6842	892	3	from	from	ADP
taxlaw-6842	892	4	these	these	DET
taxlaw-6842	892	5	experiments	experiment	NOUN
taxlaw-6842	892	6	,	,	PUNCT
taxlaw-6842	892	7	nonprofits	nonprofit	NOUN
taxlaw-6842	892	8	need	need	VERB
taxlaw-6842	892	9	the	the	DET
taxlaw-6842	892	10	right	right	ADJ
taxlaw-6842	892	11	planning	planning	NOUN
taxlaw-6842	892	12	process	process	NOUN
taxlaw-6842	892	13	.	.	PUNCT
taxlaw-6842	893	1	along	along	ADP
taxlaw-6842	893	2	with	with	ADP
taxlaw-6842	893	3	collecting	collect	VERB
taxlaw-6842	893	4	reliable	reliable	ADJ
taxlaw-6842	893	5	information	information	NOUN
taxlaw-6842	893	6	about	about	ADP
taxlaw-6842	893	7	their	their	PRON
taxlaw-6842	893	8	results	result	NOUN
taxlaw-6842	893	9	,	,	PUNCT
taxlaw-6842	893	10	they	they	PRON
taxlaw-6842	893	11	need	need	VERB
taxlaw-6842	893	12	to	to	PART
taxlaw-6842	893	13	incorporate	incorporate	VERB
taxlaw-6842	893	14	this	this	DET
taxlaw-6842	893	15	information	information	NOUN
taxlaw-6842	893	16	into	into	ADP
taxlaw-6842	893	17	their	their	PRON
taxlaw-6842	893	18	decision	decision	NOUN
taxlaw-6842	893	19	-	-	PUNCT
taxlaw-6842	893	20	making	make	VERB
taxlaw-6842	893	21	process	process	NOUN
taxlaw-6842	893	22	,	,	PUNCT
taxlaw-6842	893	23	so	so	SCONJ
taxlaw-6842	893	24	it	it	PRON
taxlaw-6842	893	25	contributes	contribute	VERB
taxlaw-6842	893	26	to	to	PART
taxlaw-6842	893	27	organizational	organizational	ADJ
taxlaw-6842	893	28	learning.133	learning.133	ADV
taxlaw-6842	893	29	the	the	DET
taxlaw-6842	893	30	first	first	ADJ
taxlaw-6842	893	31	two	two	NUM
taxlaw-6842	893	32	questions	question	NOUN
taxlaw-6842	893	33	push	push	VERB
taxlaw-6842	893	34	organizations	organization	NOUN
taxlaw-6842	893	35	to	to	PART
taxlaw-6842	893	36	take	take	VERB
taxlaw-6842	893	37	these	these	DET
taxlaw-6842	893	38	steps	step	NOUN
taxlaw-6842	893	39	.	.	PUNCT
taxlaw-6842	894	1	in	in	ADP
taxlaw-6842	894	2	encouraging	encourage	VERB
taxlaw-6842	894	3	constant	constant	ADJ
taxlaw-6842	894	4	goal	goal	NOUN
taxlaw-6842	894	5	-	-	PUNCT
taxlaw-6842	894	6	setting	setting	NOUN
taxlaw-6842	894	7	and	and	CCONJ
taxlaw-6842	894	8	analysis	analysis	NOUN
taxlaw-6842	894	9	,	,	PUNCT
taxlaw-6842	894	10	these	these	DET
taxlaw-6842	894	11	questions	question	NOUN
taxlaw-6842	894	12	resemble	resemble	VERB
taxlaw-6842	894	13	“	"	PUNCT
taxlaw-6842	894	14	okr	okr	ADJ
taxlaw-6842	894	15	”	"	PUNCT
taxlaw-6842	894	16	or	or	CCONJ
taxlaw-6842	894	17	“	"	PUNCT
taxlaw-6842	894	18	objectives	objective	NOUN
taxlaw-6842	894	19	and	and	CCONJ
taxlaw-6842	894	20	key	key	ADJ
taxlaw-6842	894	21	results	result	NOUN
taxlaw-6842	894	22	,	,	PUNCT
taxlaw-6842	894	23	”	"	PUNCT
taxlaw-6842	894	24	a	a	DET
taxlaw-6842	894	25	management	management	NOUN
taxlaw-6842	894	26	approach	approach	NOUN
taxlaw-6842	894	27	used	use	VERB
taxlaw-6842	894	28	at	at	ADP
taxlaw-6842	894	29	google	google	PROPN
taxlaw-6842	894	30	and	and	CCONJ
taxlaw-6842	894	31	other	other	ADJ
taxlaw-6842	894	32	leading	lead	VERB
taxlaw-6842	894	33	forprofit	forprofit	NOUN
taxlaw-6842	894	34	firms	firm	NOUN
taxlaw-6842	894	35	.	.	PUNCT
taxlaw-6842	895	1	under	under	ADP
taxlaw-6842	895	2	okr	okr	PROPN
taxlaw-6842	895	3	,	,	PUNCT
taxlaw-6842	895	4	at	at	ADP
taxlaw-6842	895	5	the	the	DET
taxlaw-6842	895	6	beginning	beginning	NOUN
taxlaw-6842	895	7	of	of	ADP
taxlaw-6842	895	8	the	the	DET
taxlaw-6842	895	9	relevant	relevant	ADJ
taxlaw-6842	895	10	period	period	NOUN
taxlaw-6842	895	11	,	,	PUNCT
taxlaw-6842	895	12	which	which	PRON
taxlaw-6842	895	13	might	might	AUX
taxlaw-6842	895	14	be	be	AUX
taxlaw-6842	895	15	the	the	DET
taxlaw-6842	895	16	month	month	NOUN
taxlaw-6842	895	17	,	,	PUNCT
taxlaw-6842	895	18	quarter	quarter	NOUN
taxlaw-6842	895	19	,	,	PUNCT
taxlaw-6842	895	20	or	or	CCONJ
taxlaw-6842	895	21	year	year	NOUN
taxlaw-6842	895	22	,	,	PUNCT
taxlaw-6842	895	23	senior	senior	ADJ
taxlaw-6842	895	24	managers	manager	NOUN
taxlaw-6842	895	25	specify	specify	VERB
taxlaw-6842	895	26	between	between	ADP
taxlaw-6842	895	27	five	five	NUM
taxlaw-6842	895	28	and	and	CCONJ
taxlaw-6842	895	29	ten	ten	NUM
taxlaw-6842	895	30	objectives	objective	NOUN
taxlaw-6842	895	31	,	,	PUNCT
taxlaw-6842	895	32	along	along	ADP
taxlaw-6842	895	33	with	with	ADP
taxlaw-6842	895	34	“	"	PUNCT
taxlaw-6842	895	35	key	key	ADJ
taxlaw-6842	895	36	results	result	NOUN
taxlaw-6842	895	37	”	"	PUNCT
taxlaw-6842	895	38	that	that	PRON
taxlaw-6842	895	39	measure	measure	VERB
taxlaw-6842	895	40	their	their	PRON
taxlaw-6842	895	41	progress	progress	NOUN
taxlaw-6842	895	42	.	.	PUNCT
taxlaw-6842	896	1	managers	manager	NOUN
taxlaw-6842	896	2	monitor	monitor	VERB
taxlaw-6842	896	3	these	these	DET
taxlaw-6842	896	4	key	key	ADJ
taxlaw-6842	896	5	results	result	NOUN
taxlaw-6842	896	6	throughout	throughout	ADP
taxlaw-6842	896	7	the	the	DET
taxlaw-6842	896	8	period	period	NOUN
taxlaw-6842	896	9	,	,	PUNCT
taxlaw-6842	896	10	and	and	CCONJ
taxlaw-6842	896	11	then	then	ADV
taxlaw-6842	896	12	refine	refine	VERB
taxlaw-6842	896	13	or	or	CCONJ
taxlaw-6842	896	14	change	change	VERB
taxlaw-6842	896	15	their	their	PRON
taxlaw-6842	896	16	objectives	objective	NOUN
taxlaw-6842	896	17	and	and	CCONJ
taxlaw-6842	896	18	key	key	ADJ
taxlaw-6842	896	19	results	result	NOUN
taxlaw-6842	896	20	for	for	ADP
taxlaw-6842	896	21	the	the	DET
taxlaw-6842	896	22	following	follow	VERB
taxlaw-6842	896	23	period.134	period.134	PROPN
taxlaw-6842	896	24	b.	b.	NOUN
taxlaw-6842	896	25	measuring	measure	VERB
taxlaw-6842	896	26	progress	progress	NOUN
taxlaw-6842	896	27	in	in	ADP
taxlaw-6842	896	28	constantly	constantly	ADV
taxlaw-6842	896	29	reexamining	reexamine	VERB
taxlaw-6842	896	30	their	their	PRON
taxlaw-6842	896	31	work	work	NOUN
taxlaw-6842	896	32	,	,	PUNCT
taxlaw-6842	896	33	what	what	DET
taxlaw-6842	896	34	results	result	VERB
taxlaw-6842	896	35	should	should	AUX
taxlaw-6842	896	36	nonprofits	nonprofit	NOUN
taxlaw-6842	896	37	monitor	monitor	VERB
taxlaw-6842	896	38	?	?	PUNCT
taxlaw-6842	897	1	to	to	PART
taxlaw-6842	897	2	assess	assess	VERB
taxlaw-6842	897	3	whether	whether	SCONJ
taxlaw-6842	897	4	their	their	PRON
taxlaw-6842	897	5	response	response	NOUN
taxlaw-6842	897	6	to	to	ADP
taxlaw-6842	897	7	a	a	DET
taxlaw-6842	897	8	problem	problem	NOUN
taxlaw-6842	897	9	is	be	AUX
taxlaw-6842	897	10	effective	effective	ADJ
taxlaw-6842	897	11	,	,	PUNCT
taxlaw-6842	897	12	they	they	PRON
taxlaw-6842	897	13	need	need	VERB
taxlaw-6842	897	14	to	to	PART
taxlaw-6842	897	15	define	define	VERB
taxlaw-6842	897	16	success	success	NOUN
taxlaw-6842	897	17	.	.	PUNCT
taxlaw-6842	898	1	since	since	SCONJ
taxlaw-6842	898	2	profitability	profitability	NOUN
taxlaw-6842	898	3	is	be	AUX
taxlaw-6842	898	4	not	not	PART
taxlaw-6842	898	5	relevant	relevant	ADJ
taxlaw-6842	898	6	,	,	PUNCT
taxlaw-6842	898	7	other	other	ADJ
taxlaw-6842	898	8	benchmarks	benchmark	NOUN
taxlaw-6842	898	9	are	be	AUX
taxlaw-6842	898	10	needed	need	VERB
taxlaw-6842	898	11	.	.	PUNCT
taxlaw-6842	899	1	perhaps	perhaps	ADV
taxlaw-6842	899	2	the	the	DET
taxlaw-6842	899	3	most	most	ADV
taxlaw-6842	899	4	basic	basic	ADJ
taxlaw-6842	899	5	metric	metric	NOUN
taxlaw-6842	899	6	is	be	AUX
taxlaw-6842	899	7	the	the	DET
taxlaw-6842	899	8	quantity	quantity	NOUN
taxlaw-6842	899	9	of	of	ADP
taxlaw-6842	899	10	goods	good	NOUN
taxlaw-6842	899	11	and	and	CCONJ
taxlaw-6842	899	12	services	service	NOUN
taxlaw-6842	899	13	a	a	DET
taxlaw-6842	899	14	nonprofit	nonprofit	ADJ
taxlaw-6842	899	15	produces	produce	NOUN
taxlaw-6842	899	16	,	,	PUNCT
taxlaw-6842	899	17	which	which	PRON
taxlaw-6842	899	18	are	be	AUX
taxlaw-6842	899	19	called	call	VERB
taxlaw-6842	899	20	“	"	PUNCT
taxlaw-6842	899	21	outputs	output	NOUN
taxlaw-6842	899	22	.	.	PUNCT
taxlaw-6842	899	23	”	"	PUNCT
taxlaw-6842	900	1	nonprofits	nonprofit	NOUN
taxlaw-6842	900	2	should	should	AUX
taxlaw-6842	900	3	track	track	VERB
taxlaw-6842	900	4	the	the	DET
taxlaw-6842	900	5	number	number	NOUN
taxlaw-6842	900	6	of	of	ADP
taxlaw-6842	900	7	people	people	NOUN
taxlaw-6842	900	8	they	they	PRON
taxlaw-6842	900	9	serve	serve	VERB
taxlaw-6842	900	10	,	,	PUNCT
taxlaw-6842	900	11	the	the	DET
taxlaw-6842	900	12	services	service	NOUN
taxlaw-6842	900	13	they	they	PRON
taxlaw-6842	900	14	provide	provide	VERB
taxlaw-6842	900	15	,	,	PUNCT
taxlaw-6842	900	16	and	and	CCONJ
taxlaw-6842	900	17	the	the	DET
taxlaw-6842	900	18	average	average	ADJ
taxlaw-6842	900	19	cost	cost	NOUN
taxlaw-6842	900	20	per	per	ADP
taxlaw-6842	900	21	unit	unit	NOUN
taxlaw-6842	900	22	of	of	ADP
taxlaw-6842	900	23	these	these	DET
taxlaw-6842	900	24	services	service	NOUN
taxlaw-6842	900	25	.	.	PUNCT
taxlaw-6842	901	1	without	without	ADP
taxlaw-6842	901	2	this	this	DET
taxlaw-6842	901	3	information	information	NOUN
taxlaw-6842	901	4	,	,	PUNCT
taxlaw-6842	901	5	managers	manager	NOUN
taxlaw-6842	901	6	and	and	CCONJ
taxlaw-6842	901	7	boards	board	NOUN
taxlaw-6842	901	8	have	have	VERB
taxlaw-6842	901	9	at	at	ADP
taxlaw-6842	901	10	best	good	ADJ
taxlaw-6842	901	11	an	an	DET
taxlaw-6842	901	12	abstract	abstract	ADJ
taxlaw-6842	901	13	sense	sense	NOUN
taxlaw-6842	901	14	of	of	ADP
taxlaw-6842	901	15	how	how	SCONJ
taxlaw-6842	901	16	they	they	PRON
taxlaw-6842	901	17	are	be	AUX
taxlaw-6842	901	18	addressing	address	VERB
taxlaw-6842	901	19	the	the	DET
taxlaw-6842	901	20	relevant	relevant	ADJ
taxlaw-6842	901	21	issue	issue	NOUN
taxlaw-6842	901	22	.	.	PUNCT
taxlaw-6842	902	1	this	this	DET
taxlaw-6842	902	2	information	information	NOUN
taxlaw-6842	902	3	also	also	ADV
taxlaw-6842	902	4	can	can	AUX
taxlaw-6842	902	5	help	help	VERB
taxlaw-6842	902	6	them	they	PRON
taxlaw-6842	902	7	improve	improve	VERB
taxlaw-6842	902	8	operations	operation	NOUN
taxlaw-6842	902	9	,	,	PUNCT
taxlaw-6842	902	10	for	for	ADP
taxlaw-6842	902	11	instance	instance	NOUN
taxlaw-6842	902	12	,	,	PUNCT
taxlaw-6842	902	13	by	by	ADP
taxlaw-6842	902	14	looking	look	VERB
taxlaw-6842	902	15	for	for	ADP
taxlaw-6842	902	16	ways	way	NOUN
taxlaw-6842	902	17	to	to	PART
taxlaw-6842	902	18	reduce	reduce	VERB
taxlaw-6842	902	19	the	the	DET
taxlaw-6842	902	20	cost	cost	NOUN
taxlaw-6842	902	21	per	per	ADP
taxlaw-6842	902	22	unit	unit	NOUN
taxlaw-6842	902	23	delivered.135	delivered.135	ADP
taxlaw-6842	902	24	while	while	SCONJ
taxlaw-6842	902	25	outputs	output	NOUN
taxlaw-6842	902	26	are	be	AUX
taxlaw-6842	902	27	a	a	DET
taxlaw-6842	902	28	necessary	necessary	ADJ
taxlaw-6842	902	29	measure	measure	NOUN
taxlaw-6842	902	30	of	of	ADP
taxlaw-6842	902	31	progress	progress	NOUN
taxlaw-6842	902	32	,	,	PUNCT
taxlaw-6842	902	33	they	they	PRON
taxlaw-6842	902	34	are	be	AUX
taxlaw-6842	902	35	not	not	PART
taxlaw-6842	902	36	always	always	ADV
taxlaw-6842	902	37	sufficient	sufficient	ADJ
taxlaw-6842	902	38	.	.	PUNCT
taxlaw-6842	903	1	for	for	ADP
taxlaw-6842	903	2	example	example	NOUN
taxlaw-6842	903	3	,	,	PUNCT
taxlaw-6842	903	4	to	to	PART
taxlaw-6842	903	5	determine	determine	VERB
taxlaw-6842	903	6	the	the	DET
taxlaw-6842	903	7	impact	impact	NOUN
taxlaw-6842	903	8	of	of	ADP
taxlaw-6842	903	9	agricultural	agricultural	ADJ
taxlaw-6842	903	10	technology	technology	NOUN
taxlaw-6842	903	11	on	on	ADP
taxlaw-6842	903	12	ethiopian	ethiopian	ADJ
taxlaw-6842	903	13	farms	farm	NOUN
taxlaw-6842	903	14	,	,	PUNCT
taxlaw-6842	903	15	the	the	DET
taxlaw-6842	903	16	units	unit	NOUN
taxlaw-6842	903	17	of	of	ADP
taxlaw-6842	903	18	technology	technology	NOUN
taxlaw-6842	903	19	delivered	deliver	VERB
taxlaw-6842	903	20	are	be	AUX
taxlaw-6842	903	21	less	less	ADV
taxlaw-6842	903	22	relevant	relevant	ADJ
taxlaw-6842	903	23	than	than	ADP
taxlaw-6842	903	24	the	the	DET
taxlaw-6842	903	25	increase	increase	NOUN
taxlaw-6842	903	26	in	in	ADP
taxlaw-6842	903	27	crop	crop	NOUN
taxlaw-6842	903	28	yields	yield	NOUN
taxlaw-6842	903	29	;	;	PUNCT
taxlaw-6842	903	30	the	the	DET
taxlaw-6842	903	31	latter	latter	ADJ
taxlaw-6842	903	32	indicator	indicator	NOUN
taxlaw-6842	903	33	,	,	PUNCT
taxlaw-6842	903	34	known	know	VERB
taxlaw-6842	903	35	133	133	NUM
taxlaw-6842	903	36	see	see	VERB
taxlaw-6842	903	37	gugerty	gugerty	PROPN
taxlaw-6842	903	38	&	&	CCONJ
taxlaw-6842	903	39	kalman	kalman	PROPN
taxlaw-6842	903	40	,	,	PUNCT
taxlaw-6842	903	41	supra	supra	PROPN
taxlaw-6842	903	42	note	note	PROPN
taxlaw-6842	903	43	8	8	NUM
taxlaw-6842	903	44	,	,	PUNCT
taxlaw-6842	903	45	at	at	ADP
taxlaw-6842	903	46	69	69	NUM
taxlaw-6842	903	47	(	(	PUNCT
taxlaw-6842	903	48	“	"	PUNCT
taxlaw-6842	903	49	if	if	SCONJ
taxlaw-6842	903	50	monitoring	monitor	VERB
taxlaw-6842	903	51	data	datum	NOUN
taxlaw-6842	903	52	are	be	AUX
taxlaw-6842	903	53	to	to	PART
taxlaw-6842	903	54	support	support	VERB
taxlaw-6842	903	55	program	program	NOUN
taxlaw-6842	903	56	learning	learning	NOUN
taxlaw-6842	903	57	,	,	PUNCT
taxlaw-6842	903	58	they	they	PRON
taxlaw-6842	903	59	must	must	AUX
taxlaw-6842	903	60	be	be	AUX
taxlaw-6842	903	61	incorporated	incorporate	VERB
taxlaw-6842	903	62	into	into	ADP
taxlaw-6842	903	63	organizational	organizational	ADJ
taxlaw-6842	903	64	decision	decision	NOUN
taxlaw-6842	903	65	making	make	VERB
taxlaw-6842	903	66	processes	process	NOUN
taxlaw-6842	903	67	.	.	PUNCT
taxlaw-6842	903	68	”	"	PUNCT
taxlaw-6842	903	69	)	)	PUNCT
taxlaw-6842	903	70	.	.	PUNCT
taxlaw-6842	904	1	134	134	NUM
taxlaw-6842	904	2	see	see	VERB
taxlaw-6842	904	3	generally	generally	ADV
taxlaw-6842	904	4	john	john	PROPN
taxlaw-6842	904	5	doerr	doerr	PROPN
taxlaw-6842	904	6	,	,	PUNCT
taxlaw-6842	904	7	supra	supra	PROPN
taxlaw-6842	904	8	note	note	NOUN
taxlaw-6842	904	9	46	46	NUM
taxlaw-6842	904	10	.	.	NOUN
taxlaw-6842	904	11	135	135	NUM
taxlaw-6842	904	12	see	see	VERB
taxlaw-6842	904	13	gugerty	gugerty	PROPN
taxlaw-6842	904	14	&	&	CCONJ
taxlaw-6842	904	15	kalman	kalman	PROPN
taxlaw-6842	904	16	,	,	PUNCT
taxlaw-6842	904	17	supra	supra	PROPN
taxlaw-6842	904	18	note	note	PROPN
taxlaw-6842	904	19	8	8	NUM
taxlaw-6842	904	20	,	,	PUNCT
taxlaw-6842	904	21	at	at	ADP
taxlaw-6842	904	22	69	69	NUM
taxlaw-6842	904	23	(	(	PUNCT
taxlaw-6842	904	24	referring	refer	VERB
taxlaw-6842	904	25	to	to	ADP
taxlaw-6842	904	26	output	output	NOUN
taxlaw-6842	904	27	measures	measure	NOUN
taxlaw-6842	904	28	and	and	CCONJ
taxlaw-6842	904	29	related	related	ADJ
taxlaw-6842	904	30	information	information	NOUN
taxlaw-6842	904	31	as	as	ADP
taxlaw-6842	904	32	“	"	PUNCT
taxlaw-6842	904	33	monitoring	monitoring	NOUN
taxlaw-6842	904	34	,	,	PUNCT
taxlaw-6842	904	35	”	"	PUNCT
taxlaw-6842	904	36	which	which	PRON
taxlaw-6842	904	37	helps	help	VERB
taxlaw-6842	904	38	“	"	PUNCT
taxlaw-6842	904	39	you	you	PRON
taxlaw-6842	904	40	understand	understand	VERB
taxlaw-6842	904	41	whether	whether	SCONJ
taxlaw-6842	904	42	you	you	PRON
taxlaw-6842	904	43	are	be	AUX
taxlaw-6842	904	44	doing	do	VERB
taxlaw-6842	904	45	what	what	PRON
taxlaw-6842	904	46	you	you	PRON
taxlaw-6842	904	47	set	set	VERB
taxlaw-6842	904	48	out	out	ADP
taxlaw-6842	904	49	to	to	PART
taxlaw-6842	904	50	do	do	VERB
taxlaw-6842	904	51	and	and	CCONJ
taxlaw-6842	904	52	to	to	PART
taxlaw-6842	904	53	improve	improve	VERB
taxlaw-6842	904	54	how	how	SCONJ
taxlaw-6842	904	55	you	you	PRON
taxlaw-6842	904	56	do	do	VERB
taxlaw-6842	904	57	it	it	PRON
taxlaw-6842	904	58	”	"	PUNCT
taxlaw-6842	904	59	)	)	PUNCT
taxlaw-6842	904	60	.	.	PUNCT
taxlaw-6842	905	1	[	[	X
taxlaw-6842	905	2	vol	vol	NOUN
taxlaw-6842	905	3	.	.	PROPN
taxlaw-6842	905	4	11.2	11.2	NUM
taxlaw-6842	905	5	columbia	columbia	PROPN
taxlaw-6842	905	6	journal	journal	PROPN
taxlaw-6842	905	7	of	of	ADP
taxlaw-6842	905	8	tax	tax	NOUN
taxlaw-6842	905	9	law	law	NOUN
taxlaw-6842	905	10	114	114	NUM
taxlaw-6842	905	11	as	as	ADP
taxlaw-6842	905	12	an	an	DET
taxlaw-6842	905	13	“	"	PUNCT
taxlaw-6842	905	14	outcome	outcome	NOUN
taxlaw-6842	905	15	,	,	PUNCT
taxlaw-6842	905	16	”	"	PUNCT
taxlaw-6842	905	17	measures	measure	VERB
taxlaw-6842	905	18	social	social	ADJ
taxlaw-6842	905	19	benefits	benefit	NOUN
taxlaw-6842	905	20	more	more	ADJ
taxlaw-6842	905	21	directly.136	directly.136	NOUN
taxlaw-6842	905	22	put	put	VERB
taxlaw-6842	905	23	another	another	DET
taxlaw-6842	905	24	way	way	NOUN
taxlaw-6842	905	25	,	,	PUNCT
taxlaw-6842	905	26	if	if	SCONJ
taxlaw-6842	905	27	you	you	PRON
taxlaw-6842	905	28	deliver	deliver	VERB
taxlaw-6842	905	29	the	the	DET
taxlaw-6842	905	30	equipment	equipment	NOUN
taxlaw-6842	905	31	,	,	PUNCT
taxlaw-6842	905	32	does	do	AUX
taxlaw-6842	905	33	it	it	PRON
taxlaw-6842	905	34	actually	actually	ADV
taxlaw-6842	905	35	work?137	work?137	PROPN
taxlaw-6842	905	36	although	although	SCONJ
taxlaw-6842	905	37	outcomes	outcome	NOUN
taxlaw-6842	905	38	are	be	AUX
taxlaw-6842	905	39	usually	usually	ADV
taxlaw-6842	905	40	more	more	ADV
taxlaw-6842	905	41	informative	informative	ADJ
taxlaw-6842	905	42	,	,	PUNCT
taxlaw-6842	905	43	outputs	output	NOUN
taxlaw-6842	905	44	can	can	AUX
taxlaw-6842	905	45	still	still	ADV
taxlaw-6842	905	46	be	be	AUX
taxlaw-6842	905	47	a	a	DET
taxlaw-6842	905	48	reasonable	reasonable	ADJ
taxlaw-6842	905	49	measure	measure	NOUN
taxlaw-6842	905	50	of	of	ADP
taxlaw-6842	905	51	social	social	ADJ
taxlaw-6842	905	52	return	return	NOUN
taxlaw-6842	905	53	in	in	ADP
taxlaw-6842	905	54	some	some	DET
taxlaw-6842	905	55	cases	case	NOUN
taxlaw-6842	905	56	.	.	PUNCT
taxlaw-6842	906	1	for	for	ADP
taxlaw-6842	906	2	example	example	NOUN
taxlaw-6842	906	3	,	,	PUNCT
taxlaw-6842	906	4	if	if	SCONJ
taxlaw-6842	906	5	desperately	desperately	ADV
taxlaw-6842	906	6	poor	poor	ADJ
taxlaw-6842	906	7	elderly	elderly	ADJ
taxlaw-6842	906	8	clients	client	NOUN
taxlaw-6842	906	9	would	would	AUX
taxlaw-6842	906	10	die	die	VERB
taxlaw-6842	906	11	without	without	ADP
taxlaw-6842	906	12	food	food	NOUN
taxlaw-6842	906	13	and	and	CCONJ
taxlaw-6842	906	14	medicine	medicine	NOUN
taxlaw-6842	906	15	,	,	PUNCT
taxlaw-6842	906	16	the	the	DET
taxlaw-6842	906	17	quantity	quantity	NOUN
taxlaw-6842	906	18	delivered	deliver	VERB
taxlaw-6842	906	19	,	,	PUNCT
taxlaw-6842	906	20	the	the	DET
taxlaw-6842	906	21	number	number	NOUN
taxlaw-6842	906	22	of	of	ADP
taxlaw-6842	906	23	clients	client	NOUN
taxlaw-6842	906	24	,	,	PUNCT
taxlaw-6842	906	25	and	and	CCONJ
taxlaw-6842	906	26	cost	cost	NOUN
taxlaw-6842	906	27	per	per	ADP
taxlaw-6842	906	28	client	client	NOUN
taxlaw-6842	906	29	give	give	VERB
taxlaw-6842	906	30	a	a	DET
taxlaw-6842	906	31	meaningful	meaningful	ADJ
taxlaw-6842	906	32	sense	sense	NOUN
taxlaw-6842	906	33	of	of	ADP
taxlaw-6842	906	34	social	social	ADJ
taxlaw-6842	906	35	return	return	NOUN
taxlaw-6842	906	36	.	.	PUNCT
taxlaw-6842	907	1	ideally	ideally	ADV
taxlaw-6842	907	2	,	,	PUNCT
taxlaw-6842	907	3	a	a	DET
taxlaw-6842	907	4	nonprofit	nonprofit	NOUN
taxlaw-6842	907	5	also	also	ADV
taxlaw-6842	907	6	would	would	AUX
taxlaw-6842	907	7	track	track	VERB
taxlaw-6842	907	8	relevant	relevant	ADJ
taxlaw-6842	907	9	outcomes	outcome	NOUN
taxlaw-6842	907	10	,	,	PUNCT
taxlaw-6842	907	11	such	such	ADJ
taxlaw-6842	907	12	as	as	ADP
taxlaw-6842	907	13	impact	impact	NOUN
taxlaw-6842	907	14	on	on	ADP
taxlaw-6842	907	15	life	life	NOUN
taxlaw-6842	907	16	expectancy	expectancy	NOUN
taxlaw-6842	907	17	and	and	CCONJ
taxlaw-6842	907	18	quality	quality	NOUN
taxlaw-6842	907	19	of	of	ADP
taxlaw-6842	907	20	life	life	NOUN
taxlaw-6842	907	21	.	.	PUNCT
taxlaw-6842	908	1	yet	yet	CCONJ
taxlaw-6842	908	2	these	these	DET
taxlaw-6842	908	3	outcomes	outcome	NOUN
taxlaw-6842	908	4	are	be	AUX
taxlaw-6842	908	5	harder	hard	ADJ
taxlaw-6842	908	6	to	to	PART
taxlaw-6842	908	7	measure	measure	VERB
taxlaw-6842	908	8	,	,	PUNCT
taxlaw-6842	908	9	and	and	CCONJ
taxlaw-6842	908	10	arguably	arguably	ADV
taxlaw-6842	908	11	are	be	AUX
taxlaw-6842	908	12	unnecessary	unnecessary	ADJ
taxlaw-6842	908	13	in	in	ADP
taxlaw-6842	908	14	this	this	DET
taxlaw-6842	908	15	context	context	NOUN
taxlaw-6842	908	16	,	,	PUNCT
taxlaw-6842	908	17	since	since	SCONJ
taxlaw-6842	908	18	the	the	DET
taxlaw-6842	908	19	causal	causal	PROPN
taxlaw-6842	908	20	link	link	NOUN
taxlaw-6842	908	21	between	between	ADP
taxlaw-6842	908	22	outputs	output	NOUN
taxlaw-6842	908	23	and	and	CCONJ
taxlaw-6842	908	24	outcomes	outcome	NOUN
taxlaw-6842	908	25	is	be	AUX
taxlaw-6842	908	26	so	so	ADV
taxlaw-6842	908	27	clear	clear	ADJ
taxlaw-6842	908	28	.	.	PUNCT
taxlaw-6842	909	1	since	since	SCONJ
taxlaw-6842	909	2	the	the	DET
taxlaw-6842	909	3	work	work	NOUN
taxlaw-6842	909	4	of	of	ADP
taxlaw-6842	909	5	nonprofits	nonprofit	NOUN
taxlaw-6842	909	6	varies	vary	VERB
taxlaw-6842	909	7	so	so	ADV
taxlaw-6842	909	8	dramatically	dramatically	ADV
taxlaw-6842	909	9	,	,	PUNCT
taxlaw-6842	909	10	goals	goal	NOUN
taxlaw-6842	909	11	and	and	CCONJ
taxlaw-6842	909	12	metrics	metric	NOUN
taxlaw-6842	909	13	will	will	AUX
taxlaw-6842	909	14	be	be	AUX
taxlaw-6842	909	15	correspondingly	correspondingly	ADV
taxlaw-6842	909	16	diverse	diverse	ADJ
taxlaw-6842	909	17	.	.	PUNCT
taxlaw-6842	910	1	yet	yet	ADV
taxlaw-6842	910	2	every	every	DET
taxlaw-6842	910	3	nonprofit	nonprofit	NOUN
taxlaw-6842	910	4	has	have	VERB
taxlaw-6842	910	5	outputs	output	NOUN
taxlaw-6842	910	6	,	,	PUNCT
taxlaw-6842	910	7	outcomes	outcome	NOUN
taxlaw-6842	910	8	,	,	PUNCT
taxlaw-6842	910	9	and	and	CCONJ
taxlaw-6842	910	10	other	other	ADJ
taxlaw-6842	910	11	metrics	metric	NOUN
taxlaw-6842	910	12	that	that	PRON
taxlaw-6842	910	13	shed	shed	VERB
taxlaw-6842	910	14	light	light	NOUN
taxlaw-6842	910	15	on	on	ADP
taxlaw-6842	910	16	their	their	PRON
taxlaw-6842	910	17	effectiveness	effectiveness	NOUN
taxlaw-6842	910	18	.	.	PUNCT
taxlaw-6842	911	1	at	at	ADP
taxlaw-6842	911	2	first	first	ADJ
taxlaw-6842	911	3	blush	blush	NOUN
taxlaw-6842	911	4	,	,	PUNCT
taxlaw-6842	911	5	this	this	DET
taxlaw-6842	911	6	observation	observation	NOUN
taxlaw-6842	911	7	may	may	AUX
taxlaw-6842	911	8	seem	seem	VERB
taxlaw-6842	911	9	more	more	ADV
taxlaw-6842	911	10	persuasive	persuasive	ADJ
taxlaw-6842	911	11	for	for	ADP
taxlaw-6842	911	12	social	social	ADJ
taxlaw-6842	911	13	service	service	NOUN
taxlaw-6842	911	14	providers	provider	NOUN
taxlaw-6842	911	15	and	and	CCONJ
taxlaw-6842	911	16	health	health	NOUN
taxlaw-6842	911	17	care	care	NOUN
taxlaw-6842	911	18	providers	provider	NOUN
taxlaw-6842	911	19	,	,	PUNCT
taxlaw-6842	911	20	since	since	SCONJ
taxlaw-6842	911	21	their	their	PRON
taxlaw-6842	911	22	work	work	NOUN
taxlaw-6842	911	23	is	be	AUX
taxlaw-6842	911	24	somewhat	somewhat	ADV
taxlaw-6842	911	25	easier	easy	ADJ
taxlaw-6842	911	26	to	to	ADP
taxlaw-6842	911	27	quantify.138	quantify.138	VERB
taxlaw-6842	911	28	yet	yet	CCONJ
taxlaw-6842	911	29	the	the	DET
taxlaw-6842	911	30	same	same	ADJ
taxlaw-6842	911	31	is	be	AUX
taxlaw-6842	911	32	true	true	ADJ
taxlaw-6842	911	33	,	,	PUNCT
taxlaw-6842	911	34	at	at	ADP
taxlaw-6842	911	35	least	least	ADJ
taxlaw-6842	911	36	to	to	ADP
taxlaw-6842	911	37	an	an	DET
taxlaw-6842	911	38	extent	extent	NOUN
taxlaw-6842	911	39	,	,	PUNCT
taxlaw-6842	911	40	of	of	ADP
taxlaw-6842	911	41	organizations	organization	NOUN
taxlaw-6842	911	42	with	with	ADP
taxlaw-6842	911	43	less	less	ADJ
taxlaw-6842	911	44	concrete	concrete	ADJ
taxlaw-6842	911	45	missions	mission	NOUN
taxlaw-6842	911	46	.	.	PUNCT
taxlaw-6842	912	1	perhaps	perhaps	ADV
taxlaw-6842	912	2	the	the	DET
taxlaw-6842	912	3	quintessential	quintessential	ADJ
taxlaw-6842	912	4	example	example	NOUN
taxlaw-6842	912	5	is	be	AUX
taxlaw-6842	912	6	religious	religious	ADJ
taxlaw-6842	912	7	organizations	organization	NOUN
taxlaw-6842	912	8	.	.	PUNCT
taxlaw-6842	913	1	needless	needless	ADJ
taxlaw-6842	913	2	to	to	PART
taxlaw-6842	913	3	say	say	VERB
taxlaw-6842	913	4	,	,	PUNCT
taxlaw-6842	913	5	fundamental	fundamental	ADJ
taxlaw-6842	913	6	aspects	aspect	NOUN
taxlaw-6842	913	7	of	of	ADP
taxlaw-6842	913	8	their	their	PRON
taxlaw-6842	913	9	value	value	NOUN
taxlaw-6842	913	10	turn	turn	NOUN
taxlaw-6842	913	11	on	on	ADP
taxlaw-6842	913	12	faith	faith	NOUN
taxlaw-6842	913	13	,	,	PUNCT
taxlaw-6842	913	14	which	which	PRON
taxlaw-6842	913	15	can	can	AUX
taxlaw-6842	913	16	not	not	PART
taxlaw-6842	913	17	be	be	AUX
taxlaw-6842	913	18	quantified	quantify	VERB
taxlaw-6842	913	19	or	or	CCONJ
taxlaw-6842	913	20	even	even	ADV
taxlaw-6842	913	21	verified	verify	VERB
taxlaw-6842	913	22	.	.	PUNCT
taxlaw-6842	914	1	yet	yet	CCONJ
taxlaw-6842	914	2	these	these	DET
taxlaw-6842	914	3	institutions	institution	NOUN
taxlaw-6842	914	4	also	also	ADV
taxlaw-6842	914	5	provide	provide	VERB
taxlaw-6842	914	6	goods	good	NOUN
taxlaw-6842	914	7	and	and	CCONJ
taxlaw-6842	914	8	services	service	NOUN
taxlaw-6842	914	9	that	that	PRON
taxlaw-6842	914	10	are	be	AUX
taxlaw-6842	914	11	straightforward	straightforward	ADJ
taxlaw-6842	914	12	to	to	PART
taxlaw-6842	914	13	evaluate	evaluate	VERB
taxlaw-6842	914	14	,	,	PUNCT
taxlaw-6842	914	15	including	include	VERB
taxlaw-6842	914	16	the	the	DET
taxlaw-6842	914	17	size	size	NOUN
taxlaw-6842	914	18	of	of	ADP
taxlaw-6842	914	19	their	their	PRON
taxlaw-6842	914	20	membership	membership	NOUN
taxlaw-6842	914	21	,	,	PUNCT
taxlaw-6842	914	22	attendance	attendance	NOUN
taxlaw-6842	914	23	at	at	ADP
taxlaw-6842	914	24	religious	religious	ADJ
taxlaw-6842	914	25	services	service	NOUN
taxlaw-6842	914	26	,	,	PUNCT
taxlaw-6842	914	27	the	the	DET
taxlaw-6842	914	28	vibrancy	vibrancy	NOUN
taxlaw-6842	914	29	of	of	ADP
taxlaw-6842	914	30	their	their	PRON
taxlaw-6842	914	31	other	other	ADJ
taxlaw-6842	914	32	programming	programming	NOUN
taxlaw-6842	914	33	,	,	PUNCT
taxlaw-6842	914	34	and	and	CCONJ
taxlaw-6842	914	35	the	the	DET
taxlaw-6842	914	36	strengths	strength	NOUN
taxlaw-6842	914	37	and	and	CCONJ
taxlaw-6842	914	38	weaknesses	weakness	NOUN
taxlaw-6842	914	39	of	of	ADP
taxlaw-6842	914	40	their	their	PRON
taxlaw-6842	914	41	professional	professional	ADJ
taxlaw-6842	914	42	leadership.139	leadership.139	NOUN
taxlaw-6842	914	43	the	the	DET
taxlaw-6842	914	44	analysis	analysis	NOUN
taxlaw-6842	914	45	is	be	AUX
taxlaw-6842	914	46	similar	similar	ADJ
taxlaw-6842	914	47	for	for	ADP
taxlaw-6842	914	48	museums	museum	NOUN
taxlaw-6842	914	49	and	and	CCONJ
taxlaw-6842	914	50	orchestras	orchestra	NOUN
taxlaw-6842	914	51	.	.	PUNCT
taxlaw-6842	915	1	they	they	PRON
taxlaw-6842	915	2	are	be	AUX
taxlaw-6842	915	3	supposed	suppose	VERB
taxlaw-6842	915	4	to	to	PART
taxlaw-6842	915	5	promote	promote	VERB
taxlaw-6842	915	6	artistic	artistic	ADJ
taxlaw-6842	915	7	achievement	achievement	NOUN
taxlaw-6842	915	8	,	,	PUNCT
taxlaw-6842	915	9	offer	offer	VERB
taxlaw-6842	915	10	opportunities	opportunity	NOUN
taxlaw-6842	915	11	to	to	PART
taxlaw-6842	915	12	be	be	AUX
taxlaw-6842	915	13	inspired	inspire	VERB
taxlaw-6842	915	14	and	and	CCONJ
taxlaw-6842	915	15	educated	educate	VERB
taxlaw-6842	915	16	,	,	PUNCT
taxlaw-6842	915	17	and	and	CCONJ
taxlaw-6842	915	18	serve	serve	VERB
taxlaw-6842	915	19	as	as	ADP
taxlaw-6842	915	20	stewards	steward	NOUN
taxlaw-6842	915	21	of	of	ADP
taxlaw-6842	915	22	our	our	PRON
taxlaw-6842	915	23	cultural	cultural	ADJ
taxlaw-6842	915	24	heritage	heritage	NOUN
taxlaw-6842	915	25	.	.	PUNCT
taxlaw-6842	916	1	yet	yet	ADV
taxlaw-6842	916	2	although	although	SCONJ
taxlaw-6842	916	3	the	the	DET
taxlaw-6842	916	4	value	value	NOUN
taxlaw-6842	916	5	of	of	ADP
taxlaw-6842	916	6	specific	specific	ADJ
taxlaw-6842	916	7	performances	performance	NOUN
taxlaw-6842	916	8	and	and	CCONJ
taxlaw-6842	916	9	exhibits	exhibit	NOUN
taxlaw-6842	916	10	can	can	AUX
taxlaw-6842	916	11	debated	debate	VERB
taxlaw-6842	916	12	—	—	PUNCT
taxlaw-6842	916	13	as	as	ADP
taxlaw-6842	916	14	,	,	PUNCT
taxlaw-6842	916	15	indeed	indeed	ADV
taxlaw-6842	916	16	,	,	PUNCT
taxlaw-6842	916	17	can	can	AUX
taxlaw-6842	916	18	the	the	DET
taxlaw-6842	916	19	social	social	ADJ
taxlaw-6842	916	20	significance	significance	NOUN
taxlaw-6842	916	21	of	of	ADP
taxlaw-6842	916	22	their	their	PRON
taxlaw-6842	916	23	missions	mission	NOUN
taxlaw-6842	916	24	—	—	PUNCT
taxlaw-6842	916	25	these	these	DET
taxlaw-6842	916	26	institutions	institution	NOUN
taxlaw-6842	916	27	can	can	AUX
taxlaw-6842	916	28	still	still	ADV
taxlaw-6842	916	29	measure	measure	VERB
taxlaw-6842	916	30	their	their	PRON
taxlaw-6842	916	31	success	success	NOUN
taxlaw-6842	916	32	,	,	PUNCT
taxlaw-6842	916	33	at	at	ADP
taxlaw-6842	916	34	least	least	ADJ
taxlaw-6842	916	35	in	in	ADP
taxlaw-6842	916	36	part	part	NOUN
taxlaw-6842	916	37	,	,	PUNCT
taxlaw-6842	916	38	by	by	ADP
taxlaw-6842	916	39	the	the	DET
taxlaw-6842	916	40	size	size	NOUN
taxlaw-6842	916	41	of	of	ADP
taxlaw-6842	916	42	their	their	PRON
taxlaw-6842	916	43	audience	audience	NOUN
taxlaw-6842	916	44	,	,	PUNCT
taxlaw-6842	916	45	the	the	DET
taxlaw-6842	916	46	number	number	NOUN
taxlaw-6842	916	47	of	of	ADP
taxlaw-6842	916	48	return	return	NOUN
taxlaw-6842	916	49	visitors	visitor	NOUN
taxlaw-6842	916	50	,	,	PUNCT
taxlaw-6842	916	51	average	average	ADJ
taxlaw-6842	916	52	operating	operating	NOUN
taxlaw-6842	916	53	cost	cost	NOUN
taxlaw-6842	916	54	per	per	ADP
taxlaw-6842	916	55	visitor	visitor	NOUN
taxlaw-6842	916	56	,	,	PUNCT
taxlaw-6842	916	57	the	the	DET
taxlaw-6842	916	58	perspective	perspective	NOUN
taxlaw-6842	916	59	of	of	ADP
taxlaw-6842	916	60	expert	expert	NOUN
taxlaw-6842	916	61	critics	critic	NOUN
taxlaw-6842	916	62	,	,	PUNCT
taxlaw-6842	916	63	and	and	CCONJ
taxlaw-6842	916	64	the	the	DET
taxlaw-6842	916	65	like.140	like.140	NOUN
taxlaw-6842	916	66	likewise	likewise	ADV
taxlaw-6842	916	67	,	,	PUNCT
taxlaw-6842	916	68	universities	university	NOUN
taxlaw-6842	916	69	are	be	AUX
taxlaw-6842	916	70	supposed	suppose	VERB
taxlaw-6842	916	71	to	to	PART
taxlaw-6842	916	72	prepare	prepare	VERB
taxlaw-6842	916	73	students	student	NOUN
taxlaw-6842	916	74	to	to	PART
taxlaw-6842	916	75	live	live	VERB
taxlaw-6842	916	76	successful	successful	ADJ
taxlaw-6842	916	77	and	and	CCONJ
taxlaw-6842	916	78	fulfilling	fulfil	VERB
taxlaw-6842	916	79	lives	life	NOUN
taxlaw-6842	916	80	,	,	PUNCT
taxlaw-6842	916	81	while	while	SCONJ
taxlaw-6842	916	82	also	also	ADV
taxlaw-6842	916	83	strengthening	strengthen	VERB
taxlaw-6842	916	84	democracy	democracy	NOUN
taxlaw-6842	916	85	and	and	CCONJ
taxlaw-6842	916	86	advancing	advance	VERB
taxlaw-6842	916	87	the	the	DET
taxlaw-6842	916	88	frontiers	frontier	NOUN
taxlaw-6842	916	89	of	of	ADP
taxlaw-6842	916	90	knowledge	knowledge	NOUN
taxlaw-6842	916	91	.	.	PUNCT
taxlaw-6842	917	1	admittedly	admittedly	ADV
taxlaw-6842	917	2	,	,	PUNCT
taxlaw-6842	917	3	there	there	PRON
taxlaw-6842	917	4	is	be	VERB
taxlaw-6842	917	5	no	no	DET
taxlaw-6842	917	6	way	way	NOUN
taxlaw-6842	917	7	to	to	PART
taxlaw-6842	917	8	measure	measure	VERB
taxlaw-6842	917	9	each	each	DET
taxlaw-6842	917	10	university	university	NOUN
taxlaw-6842	917	11	’s	’s	PART
taxlaw-6842	917	12	precise	precise	ADJ
taxlaw-6842	917	13	contribution	contribution	NOUN
taxlaw-6842	917	14	to	to	ADP
taxlaw-6842	917	15	this	this	DET
taxlaw-6842	917	16	effort	effort	NOUN
taxlaw-6842	917	17	,	,	PUNCT
taxlaw-6842	917	18	but	but	CCONJ
taxlaw-6842	917	19	a	a	DET
taxlaw-6842	917	20	range	range	NOUN
taxlaw-6842	917	21	of	of	ADP
taxlaw-6842	917	22	136	136	NUM
taxlaw-6842	917	23	martha	martha	PROPN
taxlaw-6842	917	24	taylor	taylor	PROPN
taxlaw-6842	917	25	greenway	greenway	PROPN
taxlaw-6842	917	26	,	,	PUNCT
taxlaw-6842	917	27	the	the	DET
taxlaw-6842	917	28	emerging	emerge	VERB
taxlaw-6842	917	29	status	status	NOUN
taxlaw-6842	917	30	of	of	ADP
taxlaw-6842	917	31	outcome	outcome	NOUN
taxlaw-6842	917	32	measurement	measurement	NOUN
taxlaw-6842	917	33	in	in	ADP
taxlaw-6842	917	34	the	the	DET
taxlaw-6842	917	35	nonprofit	nonprofit	ADJ
taxlaw-6842	917	36	human	human	ADJ
taxlaw-6842	917	37	service	service	NOUN
taxlaw-6842	917	38	sector	sector	NOUN
taxlaw-6842	917	39	,	,	PUNCT
taxlaw-6842	917	40	in	in	ADP
taxlaw-6842	917	41	measuring	measure	VERB
taxlaw-6842	917	42	impact	impact	NOUN
taxlaw-6842	917	43	,	,	PUNCT
taxlaw-6842	917	44	supra	supra	PROPN
taxlaw-6842	917	45	note	note	NOUN
taxlaw-6842	917	46	8	8	NUM
taxlaw-6842	917	47	,	,	PUNCT
taxlaw-6842	917	48	at	at	ADP
taxlaw-6842	917	49	217	217	NUM
taxlaw-6842	917	50	,	,	PUNCT
taxlaw-6842	917	51	225	225	NUM
taxlaw-6842	917	52	(	(	PUNCT
taxlaw-6842	917	53	“	"	PUNCT
taxlaw-6842	917	54	all	all	DET
taxlaw-6842	917	55	[	[	NOUN
taxlaw-6842	917	56	output	output	NOUN
taxlaw-6842	917	57	measures	measure	NOUN
taxlaw-6842	917	58	]	]	PUNCT
taxlaw-6842	917	59	tell	tell	VERB
taxlaw-6842	917	60	us	we	PRON
taxlaw-6842	917	61	is	be	AUX
taxlaw-6842	917	62	how	how	SCONJ
taxlaw-6842	917	63	much	much	ADJ
taxlaw-6842	917	64	effort	effort	NOUN
taxlaw-6842	917	65	has	have	AUX
taxlaw-6842	917	66	been	be	AUX
taxlaw-6842	917	67	generated	generate	VERB
taxlaw-6842	917	68	for	for	ADP
taxlaw-6842	917	69	how	how	SCONJ
taxlaw-6842	917	70	many	many	ADJ
taxlaw-6842	917	71	people	people	NOUN
taxlaw-6842	917	72	.	.	PUNCT
taxlaw-6842	918	1	they	they	PRON
taxlaw-6842	918	2	tell	tell	VERB
taxlaw-6842	918	3	us	we	PRON
taxlaw-6842	918	4	nothing	nothing	PRON
taxlaw-6842	918	5	about	about	ADP
taxlaw-6842	918	6	whether	whether	SCONJ
taxlaw-6842	918	7	this	this	DET
taxlaw-6842	918	8	effort	effort	NOUN
taxlaw-6842	918	9	has	have	AUX
taxlaw-6842	918	10	made	make	VERB
taxlaw-6842	918	11	any	any	DET
taxlaw-6842	918	12	difference	difference	NOUN
taxlaw-6842	918	13	.	.	PUNCT
taxlaw-6842	918	14	”	"	PUNCT
taxlaw-6842	918	15	)	)	PUNCT
taxlaw-6842	918	16	.	.	PUNCT
taxlaw-6842	919	1	137	137	NUM
taxlaw-6842	919	2	see	see	VERB
taxlaw-6842	919	3	gugerty	gugerty	PROPN
taxlaw-6842	919	4	&	&	CCONJ
taxlaw-6842	919	5	kalman	kalman	PROPN
taxlaw-6842	919	6	,	,	PUNCT
taxlaw-6842	919	7	supra	supra	PROPN
taxlaw-6842	919	8	note	note	PROPN
taxlaw-6842	919	9	8	8	NUM
taxlaw-6842	919	10	,	,	PUNCT
taxlaw-6842	919	11	at	at	ADP
taxlaw-6842	919	12	69	69	NUM
taxlaw-6842	919	13	(	(	PUNCT
taxlaw-6842	919	14	distinguishing	distinguish	VERB
taxlaw-6842	919	15	“	"	PUNCT
taxlaw-6842	919	16	impact	impact	NOUN
taxlaw-6842	919	17	evaluation	evaluation	NOUN
taxlaw-6842	919	18	,	,	PUNCT
taxlaw-6842	919	19	”	"	PUNCT
taxlaw-6842	919	20	which	which	PRON
taxlaw-6842	919	21	analyzes	analyze	VERB
taxlaw-6842	919	22	whether	whether	SCONJ
taxlaw-6842	919	23	the	the	DET
taxlaw-6842	919	24	intervention	intervention	NOUN
taxlaw-6842	919	25	has	have	AUX
taxlaw-6842	919	26	produced	produce	VERB
taxlaw-6842	919	27	the	the	DET
taxlaw-6842	919	28	desired	desire	VERB
taxlaw-6842	919	29	social	social	ADJ
taxlaw-6842	919	30	change	change	NOUN
taxlaw-6842	919	31	,	,	PUNCT
taxlaw-6842	919	32	from	from	ADP
taxlaw-6842	919	33	“	"	PUNCT
taxlaw-6842	919	34	monitoring	monitor	VERB
taxlaw-6842	919	35	evaluation	evaluation	NOUN
taxlaw-6842	919	36	,	,	PUNCT
taxlaw-6842	919	37	”	"	PUNCT
taxlaw-6842	919	38	which	which	PRON
taxlaw-6842	919	39	analyzes	analyze	VERB
taxlaw-6842	919	40	whether	whether	SCONJ
taxlaw-6842	919	41	it	it	PRON
taxlaw-6842	919	42	has	have	AUX
taxlaw-6842	919	43	been	be	AUX
taxlaw-6842	919	44	implemented	implement	VERB
taxlaw-6842	919	45	reliably	reliably	ADV
taxlaw-6842	919	46	and	and	CCONJ
taxlaw-6842	919	47	cost	cost	NOUN
taxlaw-6842	919	48	-	-	PUNCT
taxlaw-6842	919	49	effectively	effectively	ADV
taxlaw-6842	919	50	)	)	PUNCT
taxlaw-6842	919	51	.	.	PUNCT
taxlaw-6842	920	1	138	138	NUM
taxlaw-6842	920	2	see	see	NOUN
taxlaw-6842	920	3	,	,	PUNCT
taxlaw-6842	920	4	e.g.	e.g.	ADV
taxlaw-6842	920	5	,	,	PUNCT
taxlaw-6842	920	6	greenway	greenway	PROPN
taxlaw-6842	920	7	,	,	PUNCT
taxlaw-6842	920	8	supra	supra	PROPN
taxlaw-6842	920	9	note	note	PROPN
taxlaw-6842	920	10	136	136	NUM
taxlaw-6842	920	11	,	,	PUNCT
taxlaw-6842	920	12	at	at	ADP
taxlaw-6842	920	13	217	217	NUM
taxlaw-6842	920	14	(	(	PUNCT
taxlaw-6842	920	15	impact	impact	NOUN
taxlaw-6842	920	16	measures	measure	NOUN
taxlaw-6842	920	17	for	for	ADP
taxlaw-6842	920	18	social	social	ADJ
taxlaw-6842	920	19	services	service	NOUN
taxlaw-6842	920	20	)	)	PUNCT
taxlaw-6842	920	21	;	;	PUNCT
taxlaw-6842	920	22	see	see	VERB
taxlaw-6842	920	23	also	also	ADV
taxlaw-6842	920	24	bradford	bradford	PROPN
taxlaw-6842	920	25	gray	gray	PROPN
taxlaw-6842	920	26	,	,	PUNCT
taxlaw-6842	920	27	measuring	measure	VERB
taxlaw-6842	920	28	the	the	DET
taxlaw-6842	920	29	impact	impact	NOUN
taxlaw-6842	920	30	of	of	ADP
taxlaw-6842	920	31	nonprofit	nonprofit	ADJ
taxlaw-6842	920	32	health	health	NOUN
taxlaw-6842	920	33	care	care	NOUN
taxlaw-6842	920	34	organizations	organization	NOUN
taxlaw-6842	920	35	,	,	PUNCT
taxlaw-6842	920	36	in	in	ADP
taxlaw-6842	920	37	measuring	measure	VERB
taxlaw-6842	920	38	impact	impact	NOUN
taxlaw-6842	920	39	,	,	PUNCT
taxlaw-6842	920	40	supra	supra	PROPN
taxlaw-6842	920	41	note	note	NOUN
taxlaw-6842	920	42	8	8	NUM
taxlaw-6842	920	43	,	,	PUNCT
taxlaw-6842	920	44	at	at	ADP
taxlaw-6842	920	45	185	185	NUM
taxlaw-6842	920	46	(	(	PUNCT
taxlaw-6842	920	47	impact	impact	NOUN
taxlaw-6842	920	48	measures	measure	NOUN
taxlaw-6842	920	49	for	for	ADP
taxlaw-6842	920	50	health	health	NOUN
taxlaw-6842	920	51	care	care	NOUN
taxlaw-6842	920	52	)	)	PUNCT
taxlaw-6842	920	53	.	.	PUNCT
taxlaw-6842	921	1	139	139	NUM
taxlaw-6842	921	2	see	see	VERB
taxlaw-6842	921	3	,	,	PUNCT
taxlaw-6842	921	4	e.g.	e.g.	ADV
taxlaw-6842	921	5	,	,	PUNCT
taxlaw-6842	921	6	robert	robert	PROPN
taxlaw-6842	921	7	wuthnow	wuthnow	PROPN
taxlaw-6842	921	8	,	,	PUNCT
taxlaw-6842	921	9	the	the	DET
taxlaw-6842	921	10	religious	religious	ADJ
taxlaw-6842	921	11	dimensions	dimension	NOUN
taxlaw-6842	921	12	of	of	ADP
taxlaw-6842	921	13	giving	giving	NOUN
taxlaw-6842	921	14	and	and	CCONJ
taxlaw-6842	921	15	volunteering	volunteering	NOUN
taxlaw-6842	921	16	,	,	PUNCT
taxlaw-6842	921	17	in	in	ADP
taxlaw-6842	921	18	measuring	measure	VERB
taxlaw-6842	921	19	impact	impact	NOUN
taxlaw-6842	921	20	,	,	PUNCT
taxlaw-6842	921	21	supra	supra	PROPN
taxlaw-6842	921	22	note	note	NOUN
taxlaw-6842	921	23	8	8	NUM
taxlaw-6842	921	24	,	,	PUNCT
taxlaw-6842	921	25	at	at	ADP
taxlaw-6842	921	26	231	231	NUM
taxlaw-6842	921	27	(	(	PUNCT
taxlaw-6842	921	28	impact	impact	NOUN
taxlaw-6842	921	29	measures	measure	NOUN
taxlaw-6842	921	30	for	for	ADP
taxlaw-6842	921	31	religious	religious	ADJ
taxlaw-6842	921	32	institutions	institution	NOUN
taxlaw-6842	921	33	)	)	PUNCT
taxlaw-6842	921	34	.	.	PUNCT
taxlaw-6842	922	1	140	140	NUM
taxlaw-6842	922	2	see	see	VERB
taxlaw-6842	922	3	,	,	PUNCT
taxlaw-6842	922	4	e.g.	e.g.	ADV
taxlaw-6842	922	5	,	,	PUNCT
taxlaw-6842	922	6	margaret	margaret	PROPN
taxlaw-6842	922	7	jane	jane	PROPN
taxlaw-6842	922	8	wyszomirski	wyszomirski	PROPN
taxlaw-6842	922	9	,	,	PUNCT
taxlaw-6842	922	10	revealing	reveal	VERB
taxlaw-6842	922	11	the	the	DET
taxlaw-6842	922	12	implicit	implicit	NOUN
taxlaw-6842	922	13	:	:	PUNCT
taxlaw-6842	922	14	searching	search	VERB
taxlaw-6842	922	15	for	for	ADP
taxlaw-6842	922	16	measures	measure	NOUN
taxlaw-6842	922	17	of	of	ADP
taxlaw-6842	922	18	the	the	DET
taxlaw-6842	922	19	impact	impact	NOUN
taxlaw-6842	922	20	of	of	ADP
taxlaw-6842	922	21	the	the	DET
taxlaw-6842	922	22	arts	art	NOUN
taxlaw-6842	922	23	,	,	PUNCT
taxlaw-6842	922	24	in	in	ADP
taxlaw-6842	922	25	measuring	measure	VERB
taxlaw-6842	922	26	impact	impact	NOUN
taxlaw-6842	922	27	,	,	PUNCT
taxlaw-6842	922	28	supra	supra	PROPN
taxlaw-6842	922	29	note	note	NOUN
taxlaw-6842	922	30	8	8	NUM
taxlaw-6842	922	31	,	,	PUNCT
taxlaw-6842	922	32	at	at	ADP
taxlaw-6842	922	33	199	199	NUM
taxlaw-6842	922	34	(	(	PUNCT
taxlaw-6842	922	35	impact	impact	NOUN
taxlaw-6842	922	36	measures	measure	NOUN
taxlaw-6842	922	37	for	for	ADP
taxlaw-6842	922	38	the	the	DET
taxlaw-6842	922	39	arts	art	NOUN
taxlaw-6842	922	40	sector	sector	NOUN
taxlaw-6842	922	41	)	)	PUNCT
taxlaw-6842	922	42	.	.	PUNCT
taxlaw-6842	923	1	2020	2020	NUM
taxlaw-6842	923	2	]	]	PUNCT
taxlaw-6842	923	3	enhancing	enhance	VERB
taxlaw-6842	923	4	efficiency	efficiency	NOUN
taxlaw-6842	923	5	at	at	ADP
taxlaw-6842	923	6	nonprofits	nonprofit	NOUN
taxlaw-6842	923	7	with	with	ADP
taxlaw-6842	923	8	analysis	analysis	NOUN
taxlaw-6842	923	9	and	and	CCONJ
taxlaw-6842	923	10	disclosure	disclosure	NOUN
taxlaw-6842	923	11	115	115	NUM
taxlaw-6842	923	12	familiar	familiar	ADJ
taxlaw-6842	923	13	factors	factor	NOUN
taxlaw-6842	923	14	shed	shed	VERB
taxlaw-6842	923	15	light	light	NOUN
taxlaw-6842	923	16	on	on	ADP
taxlaw-6842	923	17	its	its	PRON
taxlaw-6842	923	18	success	success	NOUN
taxlaw-6842	923	19	,	,	PUNCT
taxlaw-6842	923	20	including	include	VERB
taxlaw-6842	923	21	the	the	DET
taxlaw-6842	923	22	credentials	credential	NOUN
taxlaw-6842	923	23	of	of	ADP
taxlaw-6842	923	24	students	student	NOUN
taxlaw-6842	923	25	and	and	CCONJ
taxlaw-6842	923	26	faculty	faculty	NOUN
taxlaw-6842	923	27	,	,	PUNCT
taxlaw-6842	923	28	student	student	NOUN
taxlaw-6842	923	29	-	-	PUNCT
taxlaw-6842	923	30	faculty	faculty	NOUN
taxlaw-6842	923	31	ratios	ratio	NOUN
taxlaw-6842	923	32	,	,	PUNCT
taxlaw-6842	923	33	citation	citation	NOUN
taxlaw-6842	923	34	counts	count	NOUN
taxlaw-6842	923	35	,	,	PUNCT
taxlaw-6842	923	36	reputation	reputation	NOUN
taxlaw-6842	923	37	surveys	survey	NOUN
taxlaw-6842	923	38	,	,	PUNCT
taxlaw-6842	923	39	and	and	CCONJ
taxlaw-6842	923	40	job	job	NOUN
taxlaw-6842	923	41	placement	placement	NOUN
taxlaw-6842	923	42	records.141	records.141	NOUN
taxlaw-6842	923	43	since	since	SCONJ
taxlaw-6842	923	44	measuring	measure	VERB
taxlaw-6842	923	45	impact	impact	NOUN
taxlaw-6842	923	46	directly	directly	ADV
taxlaw-6842	923	47	can	can	AUX
taxlaw-6842	923	48	be	be	AUX
taxlaw-6842	923	49	challenging	challenging	ADJ
taxlaw-6842	923	50	,	,	PUNCT
taxlaw-6842	923	51	nonprofits	nonprofit	NOUN
taxlaw-6842	923	52	sometimes	sometimes	ADV
taxlaw-6842	923	53	use	use	VERB
taxlaw-6842	923	54	indirect	indirect	ADJ
taxlaw-6842	923	55	measures	measure	NOUN
taxlaw-6842	923	56	,	,	PUNCT
taxlaw-6842	923	57	although	although	SCONJ
taxlaw-6842	923	58	these	these	PRON
taxlaw-6842	923	59	have	have	VERB
taxlaw-6842	923	60	limitations	limitation	NOUN
taxlaw-6842	923	61	.	.	PUNCT
taxlaw-6842	924	1	for	for	ADP
taxlaw-6842	924	2	example	example	NOUN
taxlaw-6842	924	3	,	,	PUNCT
taxlaw-6842	924	4	reputation	reputation	NOUN
taxlaw-6842	924	5	surveys	survey	NOUN
taxlaw-6842	924	6	convey	convey	VERB
taxlaw-6842	924	7	whether	whether	SCONJ
taxlaw-6842	924	8	third	third	ADJ
taxlaw-6842	924	9	parties	party	NOUN
taxlaw-6842	924	10	believe	believe	VERB
taxlaw-6842	924	11	a	a	DET
taxlaw-6842	924	12	nonprofit	nonprofit	NOUN
taxlaw-6842	924	13	is	be	AUX
taxlaw-6842	924	14	effective,142	effective,142	PROPN
taxlaw-6842	924	15	but	but	CCONJ
taxlaw-6842	924	16	their	their	PRON
taxlaw-6842	924	17	reliability	reliability	NOUN
taxlaw-6842	924	18	depends	depend	VERB
taxlaw-6842	924	19	on	on	ADP
taxlaw-6842	924	20	whether	whether	SCONJ
taxlaw-6842	924	21	participants	participant	NOUN
taxlaw-6842	924	22	are	be	AUX
taxlaw-6842	924	23	well	well	ADV
taxlaw-6842	924	24	-	-	PUNCT
taxlaw-6842	924	25	informed	inform	VERB
taxlaw-6842	924	26	and	and	CCONJ
taxlaw-6842	924	27	objective	objective	ADJ
taxlaw-6842	924	28	,	,	PUNCT
taxlaw-6842	924	29	and	and	CCONJ
taxlaw-6842	924	30	whether	whether	SCONJ
taxlaw-6842	924	31	the	the	DET
taxlaw-6842	924	32	right	right	ADJ
taxlaw-6842	924	33	questions	question	NOUN
taxlaw-6842	924	34	are	be	AUX
taxlaw-6842	924	35	asked	ask	VERB
taxlaw-6842	924	36	.	.	PUNCT
taxlaw-6842	925	1	another	another	DET
taxlaw-6842	925	2	indirect	indirect	ADJ
taxlaw-6842	925	3	measure	measure	NOUN
taxlaw-6842	925	4	focuses	focus	VERB
taxlaw-6842	925	5	on	on	ADP
taxlaw-6842	925	6	process	process	NOUN
taxlaw-6842	925	7	,	,	PUNCT
taxlaw-6842	925	8	instead	instead	ADV
taxlaw-6842	925	9	of	of	ADP
taxlaw-6842	925	10	outcomes	outcome	NOUN
taxlaw-6842	925	11	.	.	PUNCT
taxlaw-6842	926	1	the	the	DET
taxlaw-6842	926	2	theory	theory	NOUN
taxlaw-6842	926	3	is	be	AUX
taxlaw-6842	926	4	that	that	PRON
taxlaw-6842	926	5	good	good	ADJ
taxlaw-6842	926	6	processes	process	NOUN
taxlaw-6842	926	7	,	,	PUNCT
taxlaw-6842	926	8	which	which	PRON
taxlaw-6842	926	9	are	be	AUX
taxlaw-6842	926	10	relatively	relatively	ADV
taxlaw-6842	926	11	easy	easy	ADJ
taxlaw-6842	926	12	to	to	PART
taxlaw-6842	926	13	observe	observe	VERB
taxlaw-6842	926	14	,	,	PUNCT
taxlaw-6842	926	15	are	be	AUX
taxlaw-6842	926	16	likely	likely	ADJ
taxlaw-6842	926	17	to	to	PART
taxlaw-6842	926	18	generate	generate	VERB
taxlaw-6842	926	19	good	good	ADJ
taxlaw-6842	926	20	outcomes	outcome	NOUN
taxlaw-6842	926	21	.	.	PUNCT
taxlaw-6842	927	1	has	have	VERB
taxlaw-6842	927	2	a	a	DET
taxlaw-6842	927	3	nonprofit	nonprofit	ADJ
taxlaw-6842	927	4	adopted	adopt	VERB
taxlaw-6842	927	5	best	good	ADJ
taxlaw-6842	927	6	practices	practice	NOUN
taxlaw-6842	927	7	,	,	PUNCT
taxlaw-6842	927	8	such	such	ADJ
taxlaw-6842	927	9	as	as	ADP
taxlaw-6842	927	10	an	an	DET
taxlaw-6842	927	11	annual	annual	ADJ
taxlaw-6842	927	12	planning	planning	NOUN
taxlaw-6842	927	13	process	process	NOUN
taxlaw-6842	927	14	and	and	CCONJ
taxlaw-6842	927	15	a	a	DET
taxlaw-6842	927	16	board	board	NOUN
taxlaw-6842	927	17	with	with	ADP
taxlaw-6842	927	18	independent	independent	ADJ
taxlaw-6842	927	19	directors?143	directors?143	NOUN
taxlaw-6842	927	20	yet	yet	ADV
taxlaw-6842	927	21	although	although	SCONJ
taxlaw-6842	927	22	best	good	ADJ
taxlaw-6842	927	23	practices	practice	NOUN
taxlaw-6842	927	24	are	be	AUX
taxlaw-6842	927	25	relevant	relevant	ADJ
taxlaw-6842	927	26	,	,	PUNCT
taxlaw-6842	927	27	they	they	PRON
taxlaw-6842	927	28	tell	tell	VERB
taxlaw-6842	927	29	us	we	PRON
taxlaw-6842	927	30	nothing	nothing	PRON
taxlaw-6842	927	31	about	about	ADP
taxlaw-6842	927	32	the	the	DET
taxlaw-6842	927	33	importance	importance	NOUN
taxlaw-6842	927	34	of	of	ADP
taxlaw-6842	927	35	a	a	DET
taxlaw-6842	927	36	nonprofit	nonprofit	ADJ
taxlaw-6842	927	37	’s	’s	NOUN
taxlaw-6842	927	38	mission	mission	NOUN
taxlaw-6842	927	39	and	and	CCONJ
taxlaw-6842	927	40	relatively	relatively	ADV
taxlaw-6842	927	41	little	little	ADJ
taxlaw-6842	927	42	,	,	PUNCT
taxlaw-6842	927	43	at	at	ADP
taxlaw-6842	927	44	least	least	ADJ
taxlaw-6842	927	45	directly	directly	ADV
taxlaw-6842	927	46	,	,	PUNCT
taxlaw-6842	927	47	about	about	ADP
taxlaw-6842	927	48	the	the	DET
taxlaw-6842	927	49	impact	impact	NOUN
taxlaw-6842	927	50	and	and	CCONJ
taxlaw-6842	927	51	cost	cost	NOUN
taxlaw-6842	927	52	-	-	PUNCT
taxlaw-6842	927	53	effectiveness	effectiveness	NOUN
taxlaw-6842	927	54	of	of	ADP
taxlaw-6842	927	55	its	its	PRON
taxlaw-6842	927	56	programs	program	NOUN
taxlaw-6842	927	57	.	.	PUNCT
taxlaw-6842	928	1	as	as	SCONJ
taxlaw-6842	928	2	noted	note	VERB
taxlaw-6842	928	3	above	above	ADV
taxlaw-6842	928	4	,	,	PUNCT
taxlaw-6842	928	5	there	there	PRON
taxlaw-6842	928	6	are	be	VERB
taxlaw-6842	928	7	risks	risk	NOUN
taxlaw-6842	928	8	in	in	ADP
taxlaw-6842	928	9	relying	rely	VERB
taxlaw-6842	928	10	on	on	ADP
taxlaw-6842	928	11	imperfect	imperfect	ADJ
taxlaw-6842	928	12	measures	measure	NOUN
taxlaw-6842	928	13	of	of	ADP
taxlaw-6842	928	14	social	social	ADJ
taxlaw-6842	928	15	return	return	NOUN
taxlaw-6842	928	16	.	.	PUNCT
taxlaw-6842	929	1	managers	manager	NOUN
taxlaw-6842	929	2	might	might	AUX
taxlaw-6842	929	3	overemphasize	overemphasize	VERB
taxlaw-6842	929	4	features	feature	NOUN
taxlaw-6842	929	5	they	they	PRON
taxlaw-6842	929	6	are	be	AUX
taxlaw-6842	929	7	measuring	measure	VERB
taxlaw-6842	929	8	,	,	PUNCT
taxlaw-6842	929	9	while	while	SCONJ
taxlaw-6842	929	10	neglecting	neglect	VERB
taxlaw-6842	929	11	key	key	ADJ
taxlaw-6842	929	12	goals	goal	NOUN
taxlaw-6842	929	13	their	their	PRON
taxlaw-6842	929	14	metrics	metric	NOUN
taxlaw-6842	929	15	do	do	AUX
taxlaw-6842	929	16	n’t	not	PART
taxlaw-6842	929	17	track	track	VERB
taxlaw-6842	929	18	.	.	PUNCT
taxlaw-6842	930	1	a	a	DET
taxlaw-6842	930	2	familiar	familiar	ADJ
taxlaw-6842	930	3	example	example	NOUN
taxlaw-6842	930	4	is	be	AUX
taxlaw-6842	930	5	the	the	DET
taxlaw-6842	930	6	emphasis	emphasis	NOUN
taxlaw-6842	930	7	of	of	ADP
taxlaw-6842	930	8	university	university	NOUN
taxlaw-6842	930	9	rankings	ranking	NOUN
taxlaw-6842	930	10	on	on	ADP
taxlaw-6842	930	11	standardized	standardized	ADJ
taxlaw-6842	930	12	test	test	NOUN
taxlaw-6842	930	13	scores	score	NOUN
taxlaw-6842	930	14	and	and	CCONJ
taxlaw-6842	930	15	grades	grade	NOUN
taxlaw-6842	930	16	,	,	PUNCT
taxlaw-6842	930	17	which	which	PRON
taxlaw-6842	930	18	motivates	motivate	VERB
taxlaw-6842	930	19	some	some	DET
taxlaw-6842	930	20	universities	university	NOUN
taxlaw-6842	930	21	to	to	PART
taxlaw-6842	930	22	undervalue	undervalue	VERB
taxlaw-6842	930	23	applicants	applicant	NOUN
taxlaw-6842	930	24	’	'	PUNCT
taxlaw-6842	930	25	other	other	ADJ
taxlaw-6842	930	26	important	important	ADJ
taxlaw-6842	930	27	strengths.144	strengths.144	NOUN
taxlaw-6842	930	28	yet	yet	CCONJ
taxlaw-6842	930	29	the	the	DET
taxlaw-6842	930	30	right	right	ADJ
taxlaw-6842	930	31	response	response	NOUN
taxlaw-6842	930	32	to	to	ADP
taxlaw-6842	930	33	this	this	DET
taxlaw-6842	930	34	challenge	challenge	NOUN
taxlaw-6842	930	35	is	be	AUX
taxlaw-6842	930	36	to	to	ADP
taxlaw-6842	930	37	fine	fine	ADJ
taxlaw-6842	930	38	-	-	PUNCT
taxlaw-6842	930	39	tune	tune	NOUN
taxlaw-6842	930	40	the	the	DET
taxlaw-6842	930	41	metric	metric	ADJ
taxlaw-6842	930	42	,	,	PUNCT
taxlaw-6842	930	43	not	not	PART
taxlaw-6842	930	44	to	to	PART
taxlaw-6842	930	45	abandon	abandon	VERB
taxlaw-6842	930	46	efforts	effort	NOUN
taxlaw-6842	930	47	to	to	PART
taxlaw-6842	930	48	monitor	monitor	VERB
taxlaw-6842	930	49	progress	progress	NOUN
taxlaw-6842	930	50	.	.	PUNCT
taxlaw-6842	931	1	c.	c.	NOUN
taxlaw-6842	931	2	drawing	drawing	NOUN
taxlaw-6842	931	3	comparisons	comparison	NOUN
taxlaw-6842	931	4	in	in	ADP
taxlaw-6842	931	5	monitoring	monitoring	NOUN
taxlaw-6842	931	6	results	result	NOUN
taxlaw-6842	931	7	,	,	PUNCT
taxlaw-6842	931	8	nonprofits	nonprofit	NOUN
taxlaw-6842	931	9	need	need	VERB
taxlaw-6842	931	10	to	to	PART
taxlaw-6842	931	11	make	make	VERB
taxlaw-6842	931	12	comparisons	comparison	NOUN
taxlaw-6842	931	13	.	.	PUNCT
taxlaw-6842	932	1	which	which	PRON
taxlaw-6842	932	2	programs	program	NOUN
taxlaw-6842	932	3	are	be	AUX
taxlaw-6842	932	4	producing	produce	VERB
taxlaw-6842	932	5	the	the	DET
taxlaw-6842	932	6	best	good	ADJ
taxlaw-6842	932	7	results	result	NOUN
taxlaw-6842	932	8	and	and	CCONJ
taxlaw-6842	932	9	which	which	PRON
taxlaw-6842	932	10	are	be	AUX
taxlaw-6842	932	11	underperforming	underperform	VERB
taxlaw-6842	932	12	?	?	PUNCT
taxlaw-6842	933	1	if	if	SCONJ
taxlaw-6842	933	2	a	a	DET
taxlaw-6842	933	3	program	program	NOUN
taxlaw-6842	933	4	is	be	AUX
taxlaw-6842	933	5	tweaked	tweak	VERB
taxlaw-6842	933	6	,	,	PUNCT
taxlaw-6842	933	7	does	do	AUX
taxlaw-6842	933	8	the	the	DET
taxlaw-6842	933	9	modification	modification	NOUN
taxlaw-6842	933	10	make	make	VERB
taxlaw-6842	933	11	it	it	PRON
taxlaw-6842	933	12	more	more	ADV
taxlaw-6842	933	13	or	or	CCONJ
taxlaw-6842	933	14	less	less	ADV
taxlaw-6842	933	15	effective	effective	ADJ
taxlaw-6842	933	16	?	?	PUNCT
taxlaw-6842	934	1	the	the	DET
taxlaw-6842	934	2	goal	goal	NOUN
taxlaw-6842	934	3	of	of	ADP
taxlaw-6842	934	4	these	these	DET
taxlaw-6842	934	5	comparisons	comparison	NOUN
taxlaw-6842	934	6	is	be	AUX
taxlaw-6842	934	7	to	to	PART
taxlaw-6842	934	8	figure	figure	VERB
taxlaw-6842	934	9	out	out	ADP
taxlaw-6842	934	10	which	which	PRON
taxlaw-6842	934	11	initiatives	initiative	NOUN
taxlaw-6842	934	12	offer	offer	VERB
taxlaw-6842	934	13	the	the	DET
taxlaw-6842	934	14	highest	high	ADJ
taxlaw-6842	934	15	social	social	ADJ
taxlaw-6842	934	16	return	return	NOUN
taxlaw-6842	934	17	,	,	PUNCT
taxlaw-6842	934	18	so	so	SCONJ
taxlaw-6842	934	19	nonprofits	nonprofit	NOUN
taxlaw-6842	934	20	can	can	AUX
taxlaw-6842	934	21	focus	focus	VERB
taxlaw-6842	934	22	on	on	ADP
taxlaw-6842	934	23	those	those	PRON
taxlaw-6842	934	24	,	,	PUNCT
taxlaw-6842	934	25	maximizing	maximize	VERB
taxlaw-6842	934	26	the	the	DET
taxlaw-6842	934	27	impact	impact	NOUN
taxlaw-6842	934	28	of	of	ADP
taxlaw-6842	934	29	each	each	DET
taxlaw-6842	934	30	dollar	dollar	NOUN
taxlaw-6842	934	31	they	they	PRON
taxlaw-6842	934	32	spend	spend	VERB
taxlaw-6842	934	33	.	.	PUNCT
taxlaw-6842	935	1	in	in	ADP
taxlaw-6842	935	2	141	141	NUM
taxlaw-6842	935	3	see	see	NOUN
taxlaw-6842	935	4	generally	generally	ADV
taxlaw-6842	935	5	douglas	douglas	PROPN
taxlaw-6842	935	6	c.	c.	PROPN
taxlaw-6842	935	7	bennett	bennett	PROPN
taxlaw-6842	935	8	,	,	PUNCT
taxlaw-6842	935	9	assessing	assess	VERB
taxlaw-6842	935	10	quality	quality	NOUN
taxlaw-6842	935	11	in	in	ADP
taxlaw-6842	935	12	higher	high	ADJ
taxlaw-6842	935	13	education	education	NOUN
taxlaw-6842	935	14	,	,	PUNCT
taxlaw-6842	935	15	87	87	NUM
taxlaw-6842	935	16	liberal	liberal	ADJ
taxlaw-6842	935	17	education	education	NOUN
taxlaw-6842	935	18	(	(	PUNCT
taxlaw-6842	935	19	2001	2001	NUM
taxlaw-6842	935	20	)	)	PUNCT
taxlaw-6842	935	21	,	,	PUNCT
taxlaw-6842	935	22	https://www.aacu.org/publications-research/periodicals/assessing-quality-higher-education	https://www.aacu.org/publications-research/periodicals/assessing-quality-higher-education	NOUN
taxlaw-6842	935	23	[	[	X
taxlaw-6842	935	24	https://perma.cc/jd8k3pgk	https://perma.cc/jd8k3pgk	X
taxlaw-6842	935	25	]	]	X
taxlaw-6842	935	26	(	(	PUNCT
taxlaw-6842	935	27	describing	describe	VERB
taxlaw-6842	935	28	various	various	ADJ
taxlaw-6842	935	29	approaches	approach	NOUN
taxlaw-6842	935	30	to	to	ADP
taxlaw-6842	935	31	measuring	measure	VERB
taxlaw-6842	935	32	quality	quality	NOUN
taxlaw-6842	935	33	in	in	ADP
taxlaw-6842	935	34	higher	high	ADJ
taxlaw-6842	935	35	education	education	NOUN
taxlaw-6842	935	36	)	)	PUNCT
taxlaw-6842	935	37	;	;	PUNCT
taxlaw-6842	935	38	see	see	VERB
taxlaw-6842	935	39	also	also	ADV
taxlaw-6842	935	40	james	james	PROPN
taxlaw-6842	935	41	p.	p.	PROPN
taxlaw-6842	935	42	connell	connell	PROPN
taxlaw-6842	935	43	&	&	CCONJ
taxlaw-6842	935	44	adena	adena	PROPN
taxlaw-6842	935	45	m.	m.	PROPN
taxlaw-6842	935	46	klem	klem	PROPN
taxlaw-6842	935	47	,	,	PUNCT
taxlaw-6842	935	48	a	a	DET
taxlaw-6842	935	49	theory	theory	NOUN
taxlaw-6842	935	50	of	of	ADP
taxlaw-6842	935	51	change	change	NOUN
taxlaw-6842	935	52	approach	approach	NOUN
taxlaw-6842	935	53	to	to	ADP
taxlaw-6842	935	54	evaluating	evaluate	VERB
taxlaw-6842	935	55	investments	investment	NOUN
taxlaw-6842	935	56	in	in	ADP
taxlaw-6842	935	57	public	public	ADJ
taxlaw-6842	935	58	education	education	NOUN
taxlaw-6842	935	59	,	,	PUNCT
taxlaw-6842	935	60	in	in	ADP
taxlaw-6842	935	61	measuring	measure	VERB
taxlaw-6842	935	62	impact	impact	NOUN
taxlaw-6842	935	63	,	,	PUNCT
taxlaw-6842	935	64	supra	supra	PROPN
taxlaw-6842	935	65	note	note	NOUN
taxlaw-6842	935	66	8	8	NUM
taxlaw-6842	935	67	,	,	PUNCT
taxlaw-6842	935	68	at	at	ADP
taxlaw-6842	935	69	173	173	NUM
taxlaw-6842	935	70	(	(	PUNCT
taxlaw-6842	935	71	impact	impact	NOUN
taxlaw-6842	935	72	measures	measure	NOUN
taxlaw-6842	935	73	for	for	ADP
taxlaw-6842	935	74	public	public	ADJ
taxlaw-6842	935	75	education	education	NOUN
taxlaw-6842	935	76	sector	sector	NOUN
taxlaw-6842	935	77	)	)	PUNCT
taxlaw-6842	935	78	.	.	PUNCT
taxlaw-6842	936	1	142	142	NUM
taxlaw-6842	936	2	see	see	VERB
taxlaw-6842	936	3	daniel	daniel	PROPN
taxlaw-6842	936	4	p.	p.	PROPN
taxlaw-6842	936	5	forbes	forbes	PROPN
taxlaw-6842	936	6	,	,	PUNCT
taxlaw-6842	936	7	measuring	measure	VERB
taxlaw-6842	936	8	the	the	DET
taxlaw-6842	936	9	unmeasurable	unmeasurable	ADJ
taxlaw-6842	936	10	:	:	PUNCT
taxlaw-6842	936	11	empirical	empirical	ADJ
taxlaw-6842	936	12	studies	study	NOUN
taxlaw-6842	936	13	of	of	ADP
taxlaw-6842	936	14	nonprofit	nonprofit	ADJ
taxlaw-6842	936	15	organization	organization	NOUN
taxlaw-6842	936	16	effectiveness	effectiveness	NOUN
taxlaw-6842	936	17	from	from	ADP
taxlaw-6842	936	18	1977	1977	NUM
taxlaw-6842	936	19	to	to	ADP
taxlaw-6842	936	20	1997	1997	NUM
taxlaw-6842	936	21	,	,	PUNCT
taxlaw-6842	936	22	27	27	NUM
taxlaw-6842	936	23	nonprofit	nonprofit	ADJ
taxlaw-6842	936	24	&	&	CCONJ
taxlaw-6842	936	25	voluntary	voluntary	ADJ
taxlaw-6842	936	26	sector	sector	NOUN
taxlaw-6842	936	27	quarterly	quarterly	ADV
taxlaw-6842	936	28	183	183	NUM
taxlaw-6842	936	29	,	,	PUNCT
taxlaw-6842	936	30	186	186	NUM
taxlaw-6842	936	31	(	(	PUNCT
taxlaw-6842	936	32	1998	1998	NUM
taxlaw-6842	936	33	)	)	PUNCT
taxlaw-6842	936	34	(	(	PUNCT
taxlaw-6842	936	35	describing	describe	VERB
taxlaw-6842	936	36	“	"	PUNCT
taxlaw-6842	936	37	perception	perception	NOUN
taxlaw-6842	936	38	-	-	PUNCT
taxlaw-6842	936	39	based	base	VERB
taxlaw-6842	936	40	or	or	CCONJ
taxlaw-6842	936	41	reputational	reputational	ADJ
taxlaw-6842	936	42	approach	approach	NOUN
taxlaw-6842	936	43	”	"	PUNCT
taxlaw-6842	936	44	to	to	ADP
taxlaw-6842	936	45	measuring	measure	VERB
taxlaw-6842	936	46	organizational	organizational	ADJ
taxlaw-6842	936	47	effectiveness	effectiveness	NOUN
taxlaw-6842	936	48	of	of	ADP
taxlaw-6842	936	49	nonprofits	nonprofit	NOUN
taxlaw-6842	936	50	)	)	PUNCT
taxlaw-6842	936	51	.	.	PUNCT
taxlaw-6842	937	1	143	143	NUM
taxlaw-6842	937	2	see	see	NOUN
taxlaw-6842	937	3	,	,	PUNCT
taxlaw-6842	937	4	e.g.	e.g.	ADV
taxlaw-6842	937	5	,	,	PUNCT
taxlaw-6842	937	6	kellie	kellie	PROPN
taxlaw-6842	937	7	c.	c.	PROPN
taxlaw-6842	937	8	liket	liket	PROPN
taxlaw-6842	937	9	&	&	CCONJ
taxlaw-6842	937	10	karen	karen	PROPN
taxlaw-6842	937	11	maas	maas	PROPN
taxlaw-6842	937	12	,	,	PUNCT
taxlaw-6842	937	13	nonprofit	nonprofit	ADJ
taxlaw-6842	937	14	organizational	organizational	ADJ
taxlaw-6842	937	15	effectiveness	effectiveness	NOUN
taxlaw-6842	937	16	:	:	PUNCT
taxlaw-6842	937	17	analysis	analysis	NOUN
taxlaw-6842	937	18	of	of	ADP
taxlaw-6842	937	19	best	good	ADJ
taxlaw-6842	937	20	practices	practice	NOUN
taxlaw-6842	937	21	,	,	PUNCT
taxlaw-6842	937	22	44	44	NUM
taxlaw-6842	937	23	nonprofit	nonprofit	ADJ
taxlaw-6842	937	24	and	and	CCONJ
taxlaw-6842	937	25	voluntary	voluntary	ADJ
taxlaw-6842	937	26	sector	sector	NOUN
taxlaw-6842	937	27	q.	q.	PROPN
taxlaw-6842	937	28	268	268	NUM
taxlaw-6842	937	29	(	(	PUNCT
taxlaw-6842	937	30	2015	2015	NUM
taxlaw-6842	937	31	)	)	PUNCT
taxlaw-6842	937	32	(	(	PUNCT
taxlaw-6842	937	33	evaluating	evaluate	VERB
taxlaw-6842	937	34	nonprofits	nonprofit	NOUN
taxlaw-6842	937	35	based	base	VERB
taxlaw-6842	937	36	on	on	ADP
taxlaw-6842	937	37	survey	survey	NOUN
taxlaw-6842	937	38	measuring	measure	VERB
taxlaw-6842	937	39	utilization	utilization	NOUN
taxlaw-6842	937	40	of	of	ADP
taxlaw-6842	937	41	best	good	ADJ
taxlaw-6842	937	42	practices	practice	NOUN
taxlaw-6842	937	43	)	)	PUNCT
taxlaw-6842	937	44	;	;	PUNCT
taxlaw-6842	937	45	forbes	forbes	PROPN
taxlaw-6842	937	46	,	,	PUNCT
taxlaw-6842	937	47	supra	supra	PROPN
taxlaw-6842	937	48	note	note	PROPN
taxlaw-6842	937	49	142	142	NUM
taxlaw-6842	937	50	,	,	PUNCT
taxlaw-6842	937	51	at	at	ADP
taxlaw-6842	937	52	190	190	NUM
taxlaw-6842	937	53	(	(	PUNCT
taxlaw-6842	937	54	noting	note	VERB
taxlaw-6842	937	55	studies	study	NOUN
taxlaw-6842	937	56	that	that	PRON
taxlaw-6842	937	57	seek	seek	VERB
taxlaw-6842	937	58	correlation	correlation	NOUN
taxlaw-6842	937	59	between	between	ADP
taxlaw-6842	937	60	specific	specific	ADJ
taxlaw-6842	937	61	processes	process	NOUN
taxlaw-6842	937	62	and	and	CCONJ
taxlaw-6842	937	63	effective	effective	ADJ
taxlaw-6842	937	64	outcomes	outcome	NOUN
taxlaw-6842	937	65	)	)	PUNCT
taxlaw-6842	937	66	.	.	PUNCT
taxlaw-6842	938	1	144	144	NUM
taxlaw-6842	938	2	see	see	VERB
taxlaw-6842	938	3	,	,	PUNCT
taxlaw-6842	938	4	e.g.	e.g.	ADV
taxlaw-6842	938	5	,	,	PUNCT
taxlaw-6842	938	6	benjamin	benjamin	PROPN
taxlaw-6842	938	7	wermund	wermund	PROPN
taxlaw-6842	938	8	,	,	PUNCT
taxlaw-6842	938	9	how	how	SCONJ
taxlaw-6842	938	10	u.s	u.s	PROPN
taxlaw-6842	938	11	.	.	PROPN
taxlaw-6842	938	12	news	news	PROPN
taxlaw-6842	938	13	college	college	NOUN
taxlaw-6842	938	14	rankings	ranking	NOUN
taxlaw-6842	938	15	promote	promote	VERB
taxlaw-6842	938	16	economic	economic	ADJ
taxlaw-6842	938	17	inequality	inequality	NOUN
taxlaw-6842	938	18	on	on	ADP
taxlaw-6842	938	19	campus	campus	NOUN
taxlaw-6842	938	20	,	,	PUNCT
taxlaw-6842	938	21	politico	politico	NOUN
taxlaw-6842	938	22	,	,	PUNCT
taxlaw-6842	938	23	sept	sept	PROPN
taxlaw-6842	938	24	.	.	PROPN
taxlaw-6842	938	25	10	10	NUM
taxlaw-6842	938	26	,	,	PUNCT
taxlaw-6842	938	27	2017	2017	NUM
taxlaw-6842	938	28	(	(	PUNCT
taxlaw-6842	938	29	“	"	PUNCT
taxlaw-6842	938	30	criteria	criterion	NOUN
taxlaw-6842	938	31	used	use	VERB
taxlaw-6842	938	32	in	in	ADP
taxlaw-6842	938	33	the	the	DET
taxlaw-6842	938	34	u.s	u.s	PROPN
taxlaw-6842	938	35	.	.	PROPN
taxlaw-6842	938	36	news	news	NOUN
taxlaw-6842	938	37	rankings	ranking	NOUN
taxlaw-6842	938	38	.	.	PUNCT
taxlaw-6842	938	39	.	.	PUNCT
taxlaw-6842	938	40	.	.	PUNCT
taxlaw-6842	939	1	create	create	VERB
taxlaw-6842	939	2	incentives	incentive	NOUN
taxlaw-6842	939	3	for	for	SCONJ
taxlaw-6842	939	4	schools	school	NOUN
taxlaw-6842	939	5	to	to	PART
taxlaw-6842	939	6	favor	favor	VERB
taxlaw-6842	939	7	wealthier	wealthy	ADJ
taxlaw-6842	939	8	students	student	NOUN
taxlaw-6842	939	9	over	over	ADP
taxlaw-6842	939	10	less	less	ADV
taxlaw-6842	939	11	wealthy	wealthy	ADJ
taxlaw-6842	939	12	applicants	applicant	NOUN
taxlaw-6842	939	13	”	"	PUNCT
taxlaw-6842	939	14	)	)	PUNCT
taxlaw-6842	939	15	.	.	PUNCT
taxlaw-6842	940	1	[	[	X
taxlaw-6842	940	2	vol	vol	NOUN
taxlaw-6842	940	3	.	.	PROPN
taxlaw-6842	940	4	11.2	11.2	NUM
taxlaw-6842	940	5	columbia	columbia	PROPN
taxlaw-6842	940	6	journal	journal	PROPN
taxlaw-6842	940	7	of	of	ADP
taxlaw-6842	940	8	tax	tax	NOUN
taxlaw-6842	940	9	law	law	NOUN
taxlaw-6842	940	10	116	116	NUM
taxlaw-6842	940	11	general	general	NOUN
taxlaw-6842	940	12	,	,	PUNCT
taxlaw-6842	940	13	there	there	PRON
taxlaw-6842	940	14	are	be	VERB
taxlaw-6842	940	15	two	two	NUM
taxlaw-6842	940	16	ways	way	NOUN
taxlaw-6842	940	17	to	to	PART
taxlaw-6842	940	18	make	make	VERB
taxlaw-6842	940	19	these	these	DET
taxlaw-6842	940	20	comparisons	comparison	NOUN
taxlaw-6842	940	21	:	:	PUNCT
taxlaw-6842	940	22	cost	cost	NOUN
taxlaw-6842	940	23	-	-	PUNCT
taxlaw-6842	940	24	benefit	benefit	NOUN
taxlaw-6842	940	25	analysis	analysis	NOUN
taxlaw-6842	940	26	and	and	CCONJ
taxlaw-6842	940	27	costeffectiveness	costeffectiveness	NOUN
taxlaw-6842	940	28	analysis	analysis	NOUN
taxlaw-6842	940	29	.	.	PUNCT
taxlaw-6842	941	1	each	each	PRON
taxlaw-6842	941	2	has	have	VERB
taxlaw-6842	941	3	advantages	advantage	NOUN
taxlaw-6842	941	4	and	and	CCONJ
taxlaw-6842	941	5	disadvantages	disadvantage	NOUN
taxlaw-6842	941	6	.	.	PUNCT
taxlaw-6842	942	1	the	the	DET
taxlaw-6842	942	2	robin	robin	PROPN
taxlaw-6842	942	3	hood	hood	PROPN
taxlaw-6842	942	4	foundation	foundation	PROPN
taxlaw-6842	942	5	,	,	PUNCT
taxlaw-6842	942	6	a	a	DET
taxlaw-6842	942	7	prominent	prominent	ADJ
taxlaw-6842	942	8	nonprofit	nonprofit	NOUN
taxlaw-6842	942	9	whose	whose	DET
taxlaw-6842	942	10	mission	mission	NOUN
taxlaw-6842	942	11	is	be	AUX
taxlaw-6842	942	12	to	to	PART
taxlaw-6842	942	13	improve	improve	VERB
taxlaw-6842	942	14	the	the	DET
taxlaw-6842	942	15	income	income	NOUN
taxlaw-6842	942	16	and	and	CCONJ
taxlaw-6842	942	17	health	health	NOUN
taxlaw-6842	942	18	of	of	ADP
taxlaw-6842	942	19	low	low	ADJ
taxlaw-6842	942	20	-	-	PUNCT
taxlaw-6842	942	21	income	income	NOUN
taxlaw-6842	942	22	new	new	ADJ
taxlaw-6842	942	23	yorkers	yorkers	PROPN
taxlaw-6842	942	24	,	,	PUNCT
taxlaw-6842	942	25	is	be	AUX
taxlaw-6842	942	26	an	an	DET
taxlaw-6842	942	27	enthusiastic	enthusiastic	ADJ
taxlaw-6842	942	28	proponent	proponent	NOUN
taxlaw-6842	942	29	of	of	ADP
taxlaw-6842	942	30	cost	cost	NOUN
taxlaw-6842	942	31	-	-	PUNCT
taxlaw-6842	942	32	benefit	benefit	NOUN
taxlaw-6842	942	33	analysis	analysis	NOUN
taxlaw-6842	942	34	.	.	PUNCT
taxlaw-6842	943	1	to	to	PART
taxlaw-6842	943	2	compare	compare	VERB
taxlaw-6842	943	3	the	the	DET
taxlaw-6842	943	4	impact	impact	NOUN
taxlaw-6842	943	5	and	and	CCONJ
taxlaw-6842	943	6	cost	cost	NOUN
taxlaw-6842	943	7	-	-	PUNCT
taxlaw-6842	943	8	effectiveness	effectiveness	NOUN
taxlaw-6842	943	9	of	of	ADP
taxlaw-6842	943	10	different	different	ADJ
taxlaw-6842	943	11	initiatives	initiative	NOUN
taxlaw-6842	943	12	,	,	PUNCT
taxlaw-6842	943	13	they	they	PRON
taxlaw-6842	943	14	assign	assign	VERB
taxlaw-6842	943	15	a	a	DET
taxlaw-6842	943	16	dollar	dollar	NOUN
taxlaw-6842	943	17	value	value	NOUN
taxlaw-6842	943	18	to	to	ADP
taxlaw-6842	943	19	a	a	DET
taxlaw-6842	943	20	program	program	NOUN
taxlaw-6842	943	21	’s	’s	PART
taxlaw-6842	943	22	social	social	ADJ
taxlaw-6842	943	23	benefit	benefit	NOUN
taxlaw-6842	943	24	(	(	PUNCT
taxlaw-6842	943	25	e.g.	e.g.	ADV
taxlaw-6842	943	26	,	,	PUNCT
taxlaw-6842	943	27	$	$	SYM
taxlaw-6842	943	28	50,000	50,000	NUM
taxlaw-6842	943	29	for	for	ADP
taxlaw-6842	943	30	placing	place	VERB
taxlaw-6842	943	31	someone	someone	PRON
taxlaw-6842	943	32	in	in	ADP
taxlaw-6842	943	33	a	a	DET
taxlaw-6842	943	34	job	job	NOUN
taxlaw-6842	943	35	)	)	PUNCT
taxlaw-6842	943	36	.	.	PUNCT
taxlaw-6842	944	1	robin	robin	PROPN
taxlaw-6842	944	2	hood	hood	PROPN
taxlaw-6842	944	3	divides	divide	VERB
taxlaw-6842	944	4	the	the	DET
taxlaw-6842	944	5	total	total	ADJ
taxlaw-6842	944	6	benefit	benefit	NOUN
taxlaw-6842	944	7	(	(	PUNCT
taxlaw-6842	944	8	e.g.	e.g.	ADV
taxlaw-6842	944	9	,	,	PUNCT
taxlaw-6842	944	10	$	$	SYM
taxlaw-6842	944	11	1	1	NUM
taxlaw-6842	944	12	million	million	NUM
taxlaw-6842	944	13	for	for	ADP
taxlaw-6842	944	14	a	a	DET
taxlaw-6842	944	15	program	program	NOUN
taxlaw-6842	944	16	placing	place	VERB
taxlaw-6842	944	17	20	20	NUM
taxlaw-6842	944	18	graduates	graduate	NOUN
taxlaw-6842	944	19	)	)	PUNCT
taxlaw-6842	944	20	by	by	ADP
taxlaw-6842	944	21	the	the	DET
taxlaw-6842	944	22	program	program	NOUN
taxlaw-6842	944	23	’s	’s	PART
taxlaw-6842	944	24	cost	cost	NOUN
taxlaw-6842	944	25	(	(	PUNCT
taxlaw-6842	944	26	e.g.	e.g.	ADV
taxlaw-6842	944	27	,	,	PUNCT
taxlaw-6842	944	28	$	$	SYM
taxlaw-6842	944	29	200k	200k	NUM
taxlaw-6842	944	30	)	)	PUNCT
taxlaw-6842	944	31	,	,	PUNCT
taxlaw-6842	944	32	and	and	CCONJ
taxlaw-6842	944	33	uses	use	VERB
taxlaw-6842	944	34	the	the	DET
taxlaw-6842	944	35	resulting	result	VERB
taxlaw-6842	944	36	ratio	ratio	NOUN
taxlaw-6842	944	37	(	(	PUNCT
taxlaw-6842	944	38	e.g.	e.g.	ADV
taxlaw-6842	944	39	,	,	PUNCT
taxlaw-6842	944	40	$	$	SYM
taxlaw-6842	944	41	1	1	NUM
taxlaw-6842	944	42	million/200k	million/200k	PROPN
taxlaw-6842	944	43	,	,	PUNCT
taxlaw-6842	944	44	or	or	CCONJ
taxlaw-6842	944	45	5	5	NUM
taxlaw-6842	944	46	)	)	PUNCT
taxlaw-6842	944	47	to	to	PART
taxlaw-6842	944	48	compare	compare	VERB
taxlaw-6842	944	49	different	different	ADJ
taxlaw-6842	944	50	initiatives.145	initiatives.145	NOUN
taxlaw-6842	944	51	in	in	ADP
taxlaw-6842	944	52	theory	theory	NOUN
taxlaw-6842	944	53	,	,	PUNCT
taxlaw-6842	944	54	an	an	DET
taxlaw-6842	944	55	advantage	advantage	NOUN
taxlaw-6842	944	56	of	of	ADP
taxlaw-6842	944	57	this	this	DET
taxlaw-6842	944	58	approach	approach	NOUN
taxlaw-6842	944	59	is	be	AUX
taxlaw-6842	944	60	the	the	DET
taxlaw-6842	944	61	ability	ability	NOUN
taxlaw-6842	944	62	to	to	PART
taxlaw-6842	944	63	compare	compare	VERB
taxlaw-6842	944	64	dissimilar	dissimilar	ADJ
taxlaw-6842	944	65	outcomes	outcome	NOUN
taxlaw-6842	944	66	(	(	PUNCT
taxlaw-6842	944	67	e.g.	e.g.	ADV
taxlaw-6842	944	68	,	,	PUNCT
taxlaw-6842	944	69	job	job	NOUN
taxlaw-6842	944	70	placement	placement	NOUN
taxlaw-6842	944	71	versus	versus	ADP
taxlaw-6842	944	72	medical	medical	ADJ
taxlaw-6842	944	73	care	care	NOUN
taxlaw-6842	944	74	)	)	PUNCT
taxlaw-6842	944	75	.	.	PUNCT
taxlaw-6842	945	1	yet	yet	ADV
taxlaw-6842	945	2	because	because	SCONJ
taxlaw-6842	945	3	this	this	DET
taxlaw-6842	945	4	methodology	methodology	NOUN
taxlaw-6842	945	5	depends	depend	VERB
taxlaw-6842	945	6	on	on	ADP
taxlaw-6842	945	7	estimates	estimate	NOUN
taxlaw-6842	945	8	that	that	PRON
taxlaw-6842	945	9	can	can	AUX
taxlaw-6842	945	10	be	be	AUX
taxlaw-6842	945	11	difficult	difficult	ADJ
taxlaw-6842	945	12	to	to	PART
taxlaw-6842	945	13	compute	compute	VERB
taxlaw-6842	945	14	,	,	PUNCT
taxlaw-6842	945	15	its	its	PRON
taxlaw-6842	945	16	precision	precision	NOUN
taxlaw-6842	945	17	sometimes	sometimes	ADV
taxlaw-6842	945	18	is	be	AUX
taxlaw-6842	945	19	more	more	ADV
taxlaw-6842	945	20	apparent	apparent	ADJ
taxlaw-6842	945	21	than	than	ADP
taxlaw-6842	945	22	real	real	ADJ
taxlaw-6842	945	23	.	.	PUNCT
taxlaw-6842	946	1	for	for	ADP
taxlaw-6842	946	2	example	example	NOUN
taxlaw-6842	946	3	,	,	PUNCT
taxlaw-6842	946	4	to	to	PART
taxlaw-6842	946	5	compare	compare	VERB
taxlaw-6842	946	6	the	the	DET
taxlaw-6842	946	7	value	value	NOUN
taxlaw-6842	946	8	of	of	ADP
taxlaw-6842	946	9	raising	raise	VERB
taxlaw-6842	946	10	incomes	income	NOUN
taxlaw-6842	946	11	with	with	ADP
taxlaw-6842	946	12	the	the	DET
taxlaw-6842	946	13	value	value	NOUN
taxlaw-6842	946	14	of	of	ADP
taxlaw-6842	946	15	improving	improve	VERB
taxlaw-6842	946	16	health	health	NOUN
taxlaw-6842	946	17	,	,	PUNCT
taxlaw-6842	946	18	robin	robin	PROPN
taxlaw-6842	946	19	hood	hood	PROPN
taxlaw-6842	946	20	must	must	AUX
taxlaw-6842	946	21	assign	assign	VERB
taxlaw-6842	946	22	a	a	DET
taxlaw-6842	946	23	dollar	dollar	NOUN
taxlaw-6842	946	24	value	value	NOUN
taxlaw-6842	946	25	to	to	ADP
taxlaw-6842	946	26	the	the	DET
taxlaw-6842	946	27	benefit	benefit	NOUN
taxlaw-6842	946	28	of	of	ADP
taxlaw-6842	946	29	each	each	DET
taxlaw-6842	946	30	type	type	NOUN
taxlaw-6842	946	31	of	of	ADP
taxlaw-6842	946	32	program	program	NOUN
taxlaw-6842	946	33	.	.	PUNCT
taxlaw-6842	947	1	this	this	PRON
taxlaw-6842	947	2	is	be	AUX
taxlaw-6842	947	3	easier	easy	ADJ
taxlaw-6842	947	4	for	for	ADP
taxlaw-6842	947	5	income	income	NOUN
taxlaw-6842	947	6	initiatives	initiative	NOUN
taxlaw-6842	947	7	(	(	PUNCT
taxlaw-6842	947	8	which	which	PRON
taxlaw-6842	947	9	generate	generate	VERB
taxlaw-6842	947	10	dollars	dollar	NOUN
taxlaw-6842	947	11	)	)	PUNCT
taxlaw-6842	947	12	than	than	ADP
taxlaw-6842	947	13	for	for	ADP
taxlaw-6842	947	14	health	health	NOUN
taxlaw-6842	947	15	initiatives	initiative	NOUN
taxlaw-6842	947	16	(	(	PUNCT
taxlaw-6842	947	17	which	which	PRON
taxlaw-6842	947	18	extend	extend	VERB
taxlaw-6842	947	19	life	life	NOUN
taxlaw-6842	947	20	)	)	PUNCT
taxlaw-6842	947	21	.	.	PUNCT
taxlaw-6842	948	1	for	for	ADP
taxlaw-6842	948	2	the	the	DET
taxlaw-6842	948	3	latter	latter	ADJ
taxlaw-6842	948	4	,	,	PUNCT
taxlaw-6842	948	5	robin	robin	PROPN
taxlaw-6842	948	6	hood	hood	PROPN
taxlaw-6842	948	7	estimated	estimate	VERB
taxlaw-6842	948	8	the	the	DET
taxlaw-6842	948	9	value	value	NOUN
taxlaw-6842	948	10	of	of	ADP
taxlaw-6842	948	11	extending	extend	VERB
taxlaw-6842	948	12	life	life	NOUN
taxlaw-6842	948	13	for	for	ADP
taxlaw-6842	948	14	one	one	NUM
taxlaw-6842	948	15	year	year	NOUN
taxlaw-6842	948	16	.	.	PUNCT
taxlaw-6842	949	1	yet	yet	ADV
taxlaw-6842	949	2	when	when	SCONJ
taxlaw-6842	949	3	health	health	NOUN
taxlaw-6842	949	4	initiatives	initiative	NOUN
taxlaw-6842	949	5	consistently	consistently	ADV
taxlaw-6842	949	6	outperformed	outperform	VERB
taxlaw-6842	949	7	income	income	NOUN
taxlaw-6842	949	8	initiatives	initiative	NOUN
taxlaw-6842	949	9	,	,	PUNCT
taxlaw-6842	949	10	robin	robin	PROPN
taxlaw-6842	949	11	hood	hood	PROPN
taxlaw-6842	949	12	responded	respond	VERB
taxlaw-6842	949	13	—	—	PUNCT
taxlaw-6842	949	14	not	not	PART
taxlaw-6842	949	15	by	by	ADP
taxlaw-6842	949	16	discontinuing	discontinue	VERB
taxlaw-6842	949	17	income	income	NOUN
taxlaw-6842	949	18	initiatives	initiative	NOUN
taxlaw-6842	949	19	—	—	PUNCT
taxlaw-6842	949	20	but	but	CCONJ
taxlaw-6842	949	21	by	by	ADP
taxlaw-6842	949	22	reducing	reduce	VERB
taxlaw-6842	949	23	their	their	PRON
taxlaw-6842	949	24	estimate	estimate	NOUN
taxlaw-6842	949	25	for	for	ADP
taxlaw-6842	949	26	extending	extend	VERB
taxlaw-6842	949	27	life	life	NOUN
taxlaw-6842	949	28	(	(	PUNCT
taxlaw-6842	949	29	from	from	ADP
taxlaw-6842	949	30	$	$	SYM
taxlaw-6842	949	31	100,000	100,000	NUM
taxlaw-6842	949	32	to	to	PART
taxlaw-6842	949	33	$	$	SYM
taxlaw-6842	949	34	50,00	50,00	NUM
taxlaw-6842	949	35	)	)	PUNCT
taxlaw-6842	949	36	,	,	PUNCT
taxlaw-6842	949	37	so	so	SCONJ
taxlaw-6842	949	38	income	income	NOUN
taxlaw-6842	949	39	initiatives	initiative	NOUN
taxlaw-6842	949	40	would	would	AUX
taxlaw-6842	949	41	be	be	AUX
taxlaw-6842	949	42	more	more	ADJ
taxlaw-6842	949	43	competitive.146	competitive.146	NOUN
taxlaw-6842	949	44	invoking	invoke	VERB
taxlaw-6842	949	45	this	this	DET
taxlaw-6842	949	46	decision	decision	NOUN
taxlaw-6842	949	47	,	,	PUNCT
taxlaw-6842	949	48	a	a	DET
taxlaw-6842	949	49	cynic	cynic	ADJ
taxlaw-6842	949	50	might	might	AUX
taxlaw-6842	949	51	say	say	VERB
taxlaw-6842	949	52	that	that	SCONJ
taxlaw-6842	949	53	robin	robin	PROPN
taxlaw-6842	949	54	hood	hood	PROPN
taxlaw-6842	949	55	believes	believe	VERB
taxlaw-6842	949	56	in	in	ADP
taxlaw-6842	949	57	their	their	PRON
taxlaw-6842	949	58	methodology	methodology	NOUN
taxlaw-6842	949	59	only	only	ADV
taxlaw-6842	949	60	when	when	SCONJ
taxlaw-6842	949	61	it	it	PRON
taxlaw-6842	949	62	confirms	confirm	VERB
taxlaw-6842	949	63	what	what	PRON
taxlaw-6842	949	64	they	they	PRON
taxlaw-6842	949	65	already	already	ADV
taxlaw-6842	949	66	think	think	VERB
taxlaw-6842	949	67	,	,	PUNCT
taxlaw-6842	949	68	but	but	CCONJ
taxlaw-6842	949	69	this	this	PRON
taxlaw-6842	949	70	is	be	AUX
taxlaw-6842	949	71	unfair	unfair	ADJ
taxlaw-6842	949	72	.	.	PUNCT
taxlaw-6842	950	1	when	when	SCONJ
taxlaw-6842	950	2	robin	robin	PROPN
taxlaw-6842	950	3	hood	hood	PROPN
taxlaw-6842	950	4	’s	’s	PART
taxlaw-6842	950	5	analysis	analysis	NOUN
taxlaw-6842	950	6	does	do	AUX
taxlaw-6842	950	7	not	not	PART
taxlaw-6842	950	8	align	align	VERB
taxlaw-6842	950	9	with	with	ADP
taxlaw-6842	950	10	their	their	PRON
taxlaw-6842	950	11	intuitions	intuition	NOUN
taxlaw-6842	950	12	,	,	PUNCT
taxlaw-6842	950	13	they	they	PRON
taxlaw-6842	950	14	take	take	VERB
taxlaw-6842	950	15	a	a	DET
taxlaw-6842	950	16	harder	hard	ADJ
taxlaw-6842	950	17	look	look	NOUN
taxlaw-6842	950	18	at	at	ADP
taxlaw-6842	950	19	their	their	PRON
taxlaw-6842	950	20	assumptions	assumption	NOUN
taxlaw-6842	950	21	.	.	PUNCT
taxlaw-6842	951	1	this	this	PRON
taxlaw-6842	951	2	is	be	AUX
taxlaw-6842	951	3	the	the	DET
taxlaw-6842	951	4	right	right	ADJ
taxlaw-6842	951	5	thing	thing	NOUN
taxlaw-6842	951	6	to	to	PART
taxlaw-6842	951	7	do	do	VERB
taxlaw-6842	951	8	.	.	PUNCT
taxlaw-6842	952	1	even	even	ADV
taxlaw-6842	952	2	so	so	ADV
taxlaw-6842	952	3	,	,	PUNCT
taxlaw-6842	952	4	there	there	PRON
taxlaw-6842	952	5	is	be	VERB
taxlaw-6842	952	6	an	an	DET
taxlaw-6842	952	7	important	important	ADJ
taxlaw-6842	952	8	lesson	lesson	NOUN
taxlaw-6842	952	9	here	here	ADV
taxlaw-6842	952	10	:	:	PUNCT
taxlaw-6842	952	11	looking	look	VERB
taxlaw-6842	952	12	at	at	ADP
taxlaw-6842	952	13	the	the	DET
taxlaw-6842	952	14	ratios	ratio	NOUN
taxlaw-6842	952	15	alone	alone	ADV
taxlaw-6842	952	16	is	be	AUX
taxlaw-6842	952	17	not	not	PART
taxlaw-6842	952	18	sufficient	sufficient	ADJ
taxlaw-6842	952	19	,	,	PUNCT
taxlaw-6842	952	20	since	since	SCONJ
taxlaw-6842	952	21	the	the	DET
taxlaw-6842	952	22	assumptions	assumption	NOUN
taxlaw-6842	952	23	underlying	underlie	VERB
taxlaw-6842	952	24	them	they	PRON
taxlaw-6842	952	25	are	be	AUX
taxlaw-6842	952	26	so	so	ADV
taxlaw-6842	952	27	important	important	ADJ
taxlaw-6842	952	28	.	.	PUNCT
taxlaw-6842	953	1	rather	rather	ADV
taxlaw-6842	953	2	,	,	PUNCT
taxlaw-6842	953	3	to	to	PART
taxlaw-6842	953	4	compare	compare	VERB
taxlaw-6842	953	5	two	two	NUM
taxlaw-6842	953	6	initiatives	initiative	NOUN
taxlaw-6842	953	7	,	,	PUNCT
taxlaw-6842	953	8	it	it	PRON
taxlaw-6842	953	9	is	be	AUX
taxlaw-6842	953	10	necessary	necessary	ADJ
taxlaw-6842	953	11	to	to	PART
taxlaw-6842	953	12	consider	consider	VERB
taxlaw-6842	953	13	the	the	DET
taxlaw-6842	953	14	entire	entire	ADJ
taxlaw-6842	953	15	analysis	analysis	NOUN
taxlaw-6842	953	16	.	.	PUNCT
taxlaw-6842	954	1	indeed	indeed	ADV
taxlaw-6842	954	2	,	,	PUNCT
taxlaw-6842	954	3	robin	robin	PROPN
taxlaw-6842	954	4	hood	hood	PROPN
taxlaw-6842	954	5	’s	’s	PART
taxlaw-6842	954	6	experience	experience	NOUN
taxlaw-6842	954	7	comparing	compare	VERB
taxlaw-6842	954	8	income	income	NOUN
taxlaw-6842	954	9	and	and	CCONJ
taxlaw-6842	954	10	health	health	NOUN
taxlaw-6842	954	11	programs	program	NOUN
taxlaw-6842	954	12	highlights	highlight	VERB
taxlaw-6842	954	13	the	the	DET
taxlaw-6842	954	14	imprecision	imprecision	NOUN
taxlaw-6842	954	15	of	of	ADP
taxlaw-6842	954	16	cost	cost	NOUN
taxlaw-6842	954	17	-	-	PUNCT
taxlaw-6842	954	18	benefit	benefit	NOUN
taxlaw-6842	954	19	analysis	analysis	NOUN
taxlaw-6842	954	20	and	and	CCONJ
taxlaw-6842	954	21	,	,	PUNCT
taxlaw-6842	954	22	more	more	ADV
taxlaw-6842	954	23	fundamentally	fundamentally	ADV
taxlaw-6842	954	24	,	,	PUNCT
taxlaw-6842	954	25	the	the	DET
taxlaw-6842	954	26	difficulty	difficulty	NOUN
taxlaw-6842	954	27	of	of	ADP
taxlaw-6842	954	28	determining	determine	VERB
taxlaw-6842	954	29	the	the	DET
taxlaw-6842	954	30	relative	relative	ADJ
taxlaw-6842	954	31	value	value	NOUN
taxlaw-6842	954	32	of	of	ADP
taxlaw-6842	954	33	very	very	ADV
taxlaw-6842	954	34	different	different	ADJ
taxlaw-6842	954	35	initiatives	initiative	NOUN
taxlaw-6842	954	36	.	.	PUNCT
taxlaw-6842	955	1	in	in	ADP
taxlaw-6842	955	2	contrast	contrast	NOUN
taxlaw-6842	955	3	,	,	PUNCT
taxlaw-6842	955	4	when	when	SCONJ
taxlaw-6842	955	5	programs	program	NOUN
taxlaw-6842	955	6	advance	advance	VERB
taxlaw-6842	955	7	similar	similar	ADJ
taxlaw-6842	955	8	goals	goal	NOUN
taxlaw-6842	955	9	,	,	PUNCT
taxlaw-6842	955	10	rigorous	rigorous	ADJ
taxlaw-6842	955	11	comparisons	comparison	NOUN
taxlaw-6842	955	12	are	be	AUX
taxlaw-6842	955	13	easier	easy	ADJ
taxlaw-6842	955	14	.	.	PUNCT
taxlaw-6842	956	1	instead	instead	ADV
taxlaw-6842	956	2	of	of	ADP
taxlaw-6842	956	3	estimating	estimate	VERB
taxlaw-6842	956	4	the	the	DET
taxlaw-6842	956	5	dollar	dollar	NOUN
taxlaw-6842	956	6	value	value	NOUN
taxlaw-6842	956	7	of	of	ADP
taxlaw-6842	956	8	outcomes	outcome	NOUN
taxlaw-6842	956	9	,	,	PUNCT
taxlaw-6842	956	10	nonprofits	nonprofit	NOUN
taxlaw-6842	956	11	can	can	AUX
taxlaw-6842	956	12	simply	simply	ADV
taxlaw-6842	956	13	track	track	VERB
taxlaw-6842	956	14	outcomes	outcome	NOUN
taxlaw-6842	956	15	directly	directly	ADV
taxlaw-6842	956	16	,	,	PUNCT
taxlaw-6842	956	17	and	and	CCONJ
taxlaw-6842	956	18	estimate	estimate	VERB
taxlaw-6842	956	19	what	what	PRON
taxlaw-6842	956	20	they	they	PRON
taxlaw-6842	956	21	spend	spend	VERB
taxlaw-6842	956	22	to	to	PART
taxlaw-6842	956	23	achieve	achieve	VERB
taxlaw-6842	956	24	them	they	PRON
taxlaw-6842	956	25	.	.	PUNCT
taxlaw-6842	957	1	this	this	DET
taxlaw-6842	957	2	approach	approach	NOUN
taxlaw-6842	957	3	is	be	AUX
taxlaw-6842	957	4	known	know	VERB
taxlaw-6842	957	5	as	as	ADP
taxlaw-6842	957	6	costeffectiveness	costeffectiveness	NOUN
taxlaw-6842	957	7	analysis	analysis	NOUN
taxlaw-6842	957	8	.	.	PUNCT
taxlaw-6842	958	1	145	145	NUM
taxlaw-6842	958	2	see	see	VERB
taxlaw-6842	958	3	generally	generally	ADV
taxlaw-6842	958	4	weinstein	weinstein	PROPN
taxlaw-6842	958	5	&	&	CCONJ
taxlaw-6842	958	6	bradburd	bradburd	PROPN
taxlaw-6842	958	7	,	,	PUNCT
taxlaw-6842	958	8	supra	supra	PROPN
taxlaw-6842	958	9	note	note	NOUN
taxlaw-6842	958	10	9	9	NUM
taxlaw-6842	958	11	,	,	PUNCT
taxlaw-6842	958	12	at	at	ADP
taxlaw-6842	958	13	1	1	NUM
taxlaw-6842	958	14	-	-	SYM
taxlaw-6842	958	15	16	16	NUM
taxlaw-6842	958	16	(	(	PUNCT
taxlaw-6842	958	17	describing	describe	VERB
taxlaw-6842	958	18	robin	robin	PROPN
taxlaw-6842	958	19	hood	hood	PROPN
taxlaw-6842	958	20	’s	’s	PART
taxlaw-6842	958	21	strategy	strategy	NOUN
taxlaw-6842	958	22	of	of	ADP
taxlaw-6842	958	23	“	"	PUNCT
taxlaw-6842	958	24	relentless	relentless	ADJ
taxlaw-6842	958	25	monetization	monetization	NOUN
taxlaw-6842	958	26	”	"	PUNCT
taxlaw-6842	958	27	or	or	CCONJ
taxlaw-6842	958	28	rm	rm	PROPN
taxlaw-6842	958	29	)	)	PUNCT
taxlaw-6842	958	30	.	.	PUNCT
taxlaw-6842	959	1	146	146	NUM
taxlaw-6842	959	2	see	see	VERB
taxlaw-6842	959	3	i	i	PRON
taxlaw-6842	959	4	d.	d.	PROPN
taxlaw-6842	959	5	at	at	ADP
taxlaw-6842	959	6	36	36	NUM
taxlaw-6842	959	7	(	(	PUNCT
taxlaw-6842	959	8	“	"	PUNCT
taxlaw-6842	959	9	the	the	DET
taxlaw-6842	959	10	danger	danger	NOUN
taxlaw-6842	959	11	was	be	AUX
taxlaw-6842	959	12	that	that	SCONJ
taxlaw-6842	959	13	robin	robin	PROPN
taxlaw-6842	959	14	hood	hood	PROPN
taxlaw-6842	959	15	’s	’s	PART
taxlaw-6842	959	16	funding	funding	NOUN
taxlaw-6842	959	17	decisions	decision	NOUN
taxlaw-6842	959	18	,	,	PUNCT
taxlaw-6842	959	19	assuming	assume	VERB
taxlaw-6842	959	20	health	health	NOUN
taxlaw-6842	959	21	gains	gain	NOUN
taxlaw-6842	959	22	would	would	AUX
taxlaw-6842	959	23	be	be	AUX
taxlaw-6842	959	24	measured	measure	VERB
taxlaw-6842	959	25	at	at	ADP
taxlaw-6842	959	26	$	$	SYM
taxlaw-6842	959	27	100,000	100,000	NUM
taxlaw-6842	959	28	per	per	ADP
taxlaw-6842	959	29	qaly	qaly	NOUN
taxlaw-6842	959	30	[	[	X
taxlaw-6842	959	31	quality	quality	NOUN
taxlaw-6842	959	32	-	-	PUNCT
taxlaw-6842	959	33	adjusted	adjust	VERB
taxlaw-6842	959	34	life	life	NOUN
taxlaw-6842	959	35	year	year	NOUN
taxlaw-6842	959	36	]	]	PUNCT
taxlaw-6842	959	37	,	,	PUNCT
taxlaw-6842	959	38	would	would	AUX
taxlaw-6842	959	39	be	be	AUX
taxlaw-6842	959	40	biased	bias	VERB
taxlaw-6842	959	41	toward	toward	ADP
taxlaw-6842	959	42	health	health	NOUN
taxlaw-6842	959	43	-	-	PUNCT
taxlaw-6842	959	44	related	relate	VERB
taxlaw-6842	959	45	interventions	intervention	NOUN
taxlaw-6842	959	46	and	and	CCONJ
taxlaw-6842	959	47	therefore	therefore	ADV
taxlaw-6842	959	48	away	away	ADV
taxlaw-6842	959	49	from	from	ADP
taxlaw-6842	959	50	income	income	NOUN
taxlaw-6842	959	51	improving	improve	VERB
taxlaw-6842	959	52	interventions	intervention	NOUN
taxlaw-6842	959	53	.	.	PUNCT
taxlaw-6842	959	54	.	.	PUNCT
taxlaw-6842	959	55	.	.	PUNCT
taxlaw-6842	960	1	robin	robin	PROPN
taxlaw-6842	960	2	hood	hood	PROPN
taxlaw-6842	960	3	has	have	AUX
taxlaw-6842	960	4	since	since	SCONJ
taxlaw-6842	960	5	set	set	VERB
taxlaw-6842	960	6	the	the	DET
taxlaw-6842	960	7	monetized	monetize	VERB
taxlaw-6842	960	8	value	value	NOUN
taxlaw-6842	960	9	of	of	ADP
taxlaw-6842	960	10	a	a	DET
taxlaw-6842	960	11	qaly	qaly	NOUN
taxlaw-6842	960	12	at	at	ADP
taxlaw-6842	960	13	$	$	SYM
taxlaw-6842	960	14	50,000	50,000	NUM
taxlaw-6842	960	15	and	and	CCONJ
taxlaw-6842	960	16	allocated	allocate	VERB
taxlaw-6842	960	17	grants	grant	NOUN
taxlaw-6842	960	18	accordingly	accordingly	ADV
taxlaw-6842	960	19	.	.	PUNCT
taxlaw-6842	960	20	”	"	PUNCT
taxlaw-6842	961	1	)	)	PUNCT
taxlaw-6842	962	1	2020	2020	NUM
taxlaw-6842	962	2	]	]	PUNCT
taxlaw-6842	963	1	enhancing	enhance	VERB
taxlaw-6842	963	2	efficiency	efficiency	NOUN
taxlaw-6842	963	3	at	at	ADP
taxlaw-6842	963	4	nonprofits	nonprofit	NOUN
taxlaw-6842	963	5	with	with	ADP
taxlaw-6842	963	6	analysis	analysis	NOUN
taxlaw-6842	963	7	and	and	CCONJ
taxlaw-6842	963	8	disclosure	disclosure	NOUN
taxlaw-6842	963	9	117	117	NUM
taxlaw-6842	963	10	for	for	ADP
taxlaw-6842	963	11	example	example	NOUN
taxlaw-6842	963	12	,	,	PUNCT
taxlaw-6842	963	13	a	a	DET
taxlaw-6842	963	14	nonprofit	nonprofit	NOUN
taxlaw-6842	963	15	that	that	PRON
taxlaw-6842	963	16	provides	provide	VERB
taxlaw-6842	963	17	job	job	NOUN
taxlaw-6842	963	18	training	training	NOUN
taxlaw-6842	963	19	can	can	AUX
taxlaw-6842	963	20	track	track	VERB
taxlaw-6842	963	21	the	the	DET
taxlaw-6842	963	22	number	number	NOUN
taxlaw-6842	963	23	of	of	ADP
taxlaw-6842	963	24	trainees	trainee	NOUN
taxlaw-6842	963	25	placed	place	VERB
taxlaw-6842	963	26	in	in	ADP
taxlaw-6842	963	27	jobs	job	NOUN
taxlaw-6842	963	28	,	,	PUNCT
taxlaw-6842	963	29	while	while	SCONJ
taxlaw-6842	963	30	a	a	DET
taxlaw-6842	963	31	hospital	hospital	NOUN
taxlaw-6842	963	32	can	can	AUX
taxlaw-6842	963	33	track	track	VERB
taxlaw-6842	963	34	patients	patient	NOUN
taxlaw-6842	963	35	successfully	successfully	ADV
taxlaw-6842	963	36	treated	treat	VERB
taxlaw-6842	963	37	for	for	ADP
taxlaw-6842	963	38	a	a	DET
taxlaw-6842	963	39	disease.147	disease.147	NOUN
taxlaw-6842	963	40	in	in	ADP
taxlaw-6842	963	41	each	each	DET
taxlaw-6842	963	42	case	case	NOUN
taxlaw-6842	963	43	,	,	PUNCT
taxlaw-6842	963	44	the	the	DET
taxlaw-6842	963	45	nonprofit	nonprofit	NOUN
taxlaw-6842	963	46	can	can	AUX
taxlaw-6842	963	47	compute	compute	VERB
taxlaw-6842	963	48	its	its	PRON
taxlaw-6842	963	49	average	average	ADJ
taxlaw-6842	963	50	cost	cost	NOUN
taxlaw-6842	963	51	per	per	ADP
taxlaw-6842	963	52	successful	successful	ADJ
taxlaw-6842	963	53	outcome	outcome	NOUN
taxlaw-6842	963	54	and	and	CCONJ
taxlaw-6842	963	55	compare	compare	VERB
taxlaw-6842	963	56	it	it	PRON
taxlaw-6842	963	57	with	with	ADP
taxlaw-6842	963	58	the	the	DET
taxlaw-6842	963	59	cost	cost	NOUN
taxlaw-6842	963	60	of	of	ADP
taxlaw-6842	963	61	other	other	ADJ
taxlaw-6842	963	62	ways	way	NOUN
taxlaw-6842	963	63	to	to	PART
taxlaw-6842	963	64	attain	attain	VERB
taxlaw-6842	963	65	the	the	DET
taxlaw-6842	963	66	same	same	ADJ
taxlaw-6842	963	67	outcome	outcome	NOUN
taxlaw-6842	963	68	.	.	PUNCT
taxlaw-6842	964	1	in	in	ADP
taxlaw-6842	964	2	other	other	ADJ
taxlaw-6842	964	3	words	word	NOUN
taxlaw-6842	964	4	,	,	PUNCT
taxlaw-6842	964	5	cost	cost	NOUN
taxlaw-6842	964	6	-	-	PUNCT
taxlaw-6842	964	7	effectiveness	effectiveness	NOUN
taxlaw-6842	964	8	analysis	analysis	NOUN
taxlaw-6842	964	9	compares	compare	VERB
taxlaw-6842	964	10	programs	program	NOUN
taxlaw-6842	964	11	with	with	ADP
taxlaw-6842	964	12	the	the	DET
taxlaw-6842	964	13	same	same	ADJ
taxlaw-6842	964	14	goal	goal	NOUN
taxlaw-6842	964	15	(	(	PUNCT
taxlaw-6842	964	16	e.g.	e.g.	ADV
taxlaw-6842	964	17	,	,	PUNCT
taxlaw-6842	964	18	job	job	NOUN
taxlaw-6842	964	19	placement	placement	NOUN
taxlaw-6842	964	20	)	)	PUNCT
taxlaw-6842	964	21	,	,	PUNCT
taxlaw-6842	964	22	identifying	identify	VERB
taxlaw-6842	964	23	which	which	PRON
taxlaw-6842	964	24	advances	advance	VERB
taxlaw-6842	964	25	it	it	PRON
taxlaw-6842	964	26	most	most	ADV
taxlaw-6842	964	27	efficiently.148	efficiently.148	ADV
taxlaw-6842	964	28	cost	cost	NOUN
taxlaw-6842	964	29	-	-	PUNCT
taxlaw-6842	964	30	effectiveness	effectiveness	NOUN
taxlaw-6842	964	31	analysis	analysis	NOUN
taxlaw-6842	964	32	poses	pose	VERB
taxlaw-6842	964	33	two	two	NUM
taxlaw-6842	964	34	challenges	challenge	NOUN
taxlaw-6842	964	35	,	,	PUNCT
taxlaw-6842	964	36	though	though	ADV
taxlaw-6842	964	37	.	.	PUNCT
taxlaw-6842	965	1	first	first	ADV
taxlaw-6842	965	2	,	,	PUNCT
taxlaw-6842	965	3	in	in	ADP
taxlaw-6842	965	4	drawing	draw	VERB
taxlaw-6842	965	5	these	these	DET
taxlaw-6842	965	6	comparisons	comparison	NOUN
taxlaw-6842	965	7	,	,	PUNCT
taxlaw-6842	965	8	nonprofits	nonprofit	NOUN
taxlaw-6842	965	9	need	need	VERB
taxlaw-6842	965	10	to	to	PART
taxlaw-6842	965	11	assure	assure	VERB
taxlaw-6842	965	12	that	that	SCONJ
taxlaw-6842	965	13	the	the	DET
taxlaw-6842	965	14	outcomes	outcome	NOUN
taxlaw-6842	965	15	actually	actually	ADV
taxlaw-6842	965	16	are	be	AUX
taxlaw-6842	965	17	comparable	comparable	ADJ
taxlaw-6842	965	18	;	;	PUNCT
taxlaw-6842	965	19	notably	notably	ADV
taxlaw-6842	965	20	,	,	PUNCT
taxlaw-6842	965	21	adjustments	adjustment	NOUN
taxlaw-6842	965	22	are	be	AUX
taxlaw-6842	965	23	needed	need	VERB
taxlaw-6842	965	24	to	to	PART
taxlaw-6842	965	25	account	account	VERB
taxlaw-6842	965	26	for	for	ADP
taxlaw-6842	965	27	differences	difference	NOUN
taxlaw-6842	965	28	in	in	ADP
taxlaw-6842	965	29	quality	quality	NOUN
taxlaw-6842	965	30	.	.	PUNCT
taxlaw-6842	966	1	second	second	ADJ
taxlaw-6842	966	2	,	,	PUNCT
taxlaw-6842	966	3	this	this	DET
taxlaw-6842	966	4	approach	approach	NOUN
taxlaw-6842	966	5	can	can	AUX
taxlaw-6842	966	6	not	not	PART
taxlaw-6842	966	7	compare	compare	VERB
taxlaw-6842	966	8	programs	program	NOUN
taxlaw-6842	966	9	with	with	ADP
taxlaw-6842	966	10	very	very	ADV
taxlaw-6842	966	11	different	different	ADJ
taxlaw-6842	966	12	goals	goal	NOUN
taxlaw-6842	966	13	(	(	PUNCT
taxlaw-6842	966	14	e.g.	e.g.	ADV
taxlaw-6842	966	15	,	,	PUNCT
taxlaw-6842	966	16	jobs	job	NOUN
taxlaw-6842	966	17	versus	versus	ADP
taxlaw-6842	966	18	health	health	NOUN
taxlaw-6842	966	19	)	)	PUNCT
taxlaw-6842	966	20	.	.	PUNCT
taxlaw-6842	967	1	this	this	PRON
taxlaw-6842	967	2	is	be	AUX
taxlaw-6842	967	3	a	a	DET
taxlaw-6842	967	4	key	key	ADJ
taxlaw-6842	967	5	difference	difference	NOUN
taxlaw-6842	967	6	from	from	ADP
taxlaw-6842	967	7	cost	cost	NOUN
taxlaw-6842	967	8	-	-	PUNCT
taxlaw-6842	967	9	benefit	benefit	NOUN
taxlaw-6842	967	10	analysis	analysis	NOUN
taxlaw-6842	967	11	,	,	PUNCT
taxlaw-6842	967	12	which	which	PRON
taxlaw-6842	967	13	can	can	AUX
taxlaw-6842	967	14	be	be	AUX
taxlaw-6842	967	15	used	use	VERB
taxlaw-6842	967	16	(	(	PUNCT
taxlaw-6842	967	17	however	however	ADV
taxlaw-6842	967	18	imperfectly	imperfectly	ADV
taxlaw-6842	967	19	)	)	PUNCT
taxlaw-6842	967	20	to	to	PART
taxlaw-6842	967	21	compare	compare	VERB
taxlaw-6842	967	22	dissimilar	dissimilar	ADJ
taxlaw-6842	967	23	outcomes.149	outcomes.149	PRON
taxlaw-6842	967	24	3	3	NUM
taxlaw-6842	967	25	.	.	PUNCT
taxlaw-6842	967	26	third	third	ADJ
taxlaw-6842	967	27	question	question	NOUN
taxlaw-6842	967	28	:	:	PUNCT
taxlaw-6842	967	29	is	be	AUX
taxlaw-6842	967	30	the	the	DET
taxlaw-6842	967	31	nonprofit	nonprofit	ADJ
taxlaw-6842	967	32	the	the	DET
taxlaw-6842	967	33	right	right	ADJ
taxlaw-6842	967	34	organization	organization	NOUN
taxlaw-6842	967	35	to	to	PART
taxlaw-6842	967	36	respond	respond	VERB
taxlaw-6842	967	37	to	to	ADP
taxlaw-6842	967	38	these	these	DET
taxlaw-6842	967	39	challenges	challenge	NOUN
taxlaw-6842	967	40	?	?	PUNCT
taxlaw-6842	968	1	even	even	ADV
taxlaw-6842	968	2	when	when	SCONJ
taxlaw-6842	968	3	a	a	DET
taxlaw-6842	968	4	nonprofit	nonprofit	ADJ
taxlaw-6842	968	5	targets	target	VERB
taxlaw-6842	968	6	a	a	DET
taxlaw-6842	968	7	compelling	compelling	ADJ
taxlaw-6842	968	8	issue	issue	NOUN
taxlaw-6842	968	9	with	with	ADP
taxlaw-6842	968	10	a	a	DET
taxlaw-6842	968	11	cost	cost	NOUN
taxlaw-6842	968	12	-	-	PUNCT
taxlaw-6842	968	13	effective	effective	ADJ
taxlaw-6842	968	14	response	response	NOUN
taxlaw-6842	968	15	—	—	PUNCT
taxlaw-6842	968	16	thereby	thereby	ADV
taxlaw-6842	968	17	offering	offer	VERB
taxlaw-6842	968	18	persuasive	persuasive	ADJ
taxlaw-6842	968	19	answers	answer	NOUN
taxlaw-6842	968	20	to	to	ADP
taxlaw-6842	968	21	the	the	DET
taxlaw-6842	968	22	first	first	ADJ
taxlaw-6842	968	23	two	two	NUM
taxlaw-6842	968	24	questions	question	NOUN
taxlaw-6842	968	25	—	—	PUNCT
taxlaw-6842	968	26	it	it	PRON
taxlaw-6842	968	27	still	still	ADV
taxlaw-6842	968	28	needs	need	VERB
taxlaw-6842	968	29	to	to	PART
taxlaw-6842	968	30	address	address	VERB
taxlaw-6842	968	31	a	a	DET
taxlaw-6842	968	32	third	third	ADJ
taxlaw-6842	968	33	question	question	NOUN
taxlaw-6842	968	34	:	:	PUNCT
taxlaw-6842	968	35	is	be	AUX
taxlaw-6842	968	36	the	the	DET
taxlaw-6842	968	37	nonprofit	nonprofit	ADJ
taxlaw-6842	968	38	the	the	DET
taxlaw-6842	968	39	right	right	ADJ
taxlaw-6842	968	40	organization	organization	NOUN
taxlaw-6842	968	41	to	to	PART
taxlaw-6842	968	42	take	take	VERB
taxlaw-6842	968	43	on	on	ADP
taxlaw-6842	968	44	this	this	DET
taxlaw-6842	968	45	challenge	challenge	NOUN
taxlaw-6842	968	46	?	?	PUNCT
taxlaw-6842	969	1	in	in	ADP
taxlaw-6842	969	2	other	other	ADJ
taxlaw-6842	969	3	words	word	NOUN
taxlaw-6842	969	4	,	,	PUNCT
taxlaw-6842	969	5	does	do	AUX
taxlaw-6842	969	6	it	it	PRON
taxlaw-6842	969	7	have	have	VERB
taxlaw-6842	969	8	a	a	DET
taxlaw-6842	969	9	comparative	comparative	ADJ
taxlaw-6842	969	10	advantage	advantage	NOUN
taxlaw-6842	969	11	over	over	ADP
taxlaw-6842	969	12	other	other	ADJ
taxlaw-6842	969	13	nonprofits	nonprofit	NOUN
taxlaw-6842	969	14	that	that	PRON
taxlaw-6842	969	15	are	be	AUX
taxlaw-6842	969	16	addressing	address	VERB
taxlaw-6842	969	17	the	the	DET
taxlaw-6842	969	18	issue	issue	NOUN
taxlaw-6842	969	19	?	?	PUNCT
taxlaw-6842	970	1	this	this	DET
taxlaw-6842	970	2	question	question	NOUN
taxlaw-6842	970	3	is	be	AUX
taxlaw-6842	970	4	easy	easy	ADJ
taxlaw-6842	970	5	to	to	PART
taxlaw-6842	970	6	answer	answer	VERB
taxlaw-6842	970	7	when	when	SCONJ
taxlaw-6842	970	8	a	a	DET
taxlaw-6842	970	9	nonprofit	nonprofit	NOUN
taxlaw-6842	970	10	is	be	AUX
taxlaw-6842	970	11	“	"	PUNCT
taxlaw-6842	970	12	the	the	DET
taxlaw-6842	970	13	only	only	ADJ
taxlaw-6842	970	14	game	game	NOUN
taxlaw-6842	970	15	in	in	ADP
taxlaw-6842	970	16	town	town	NOUN
taxlaw-6842	970	17	.	.	PUNCT
taxlaw-6842	970	18	”	"	PUNCT
taxlaw-6842	971	1	if	if	SCONJ
taxlaw-6842	971	2	no	no	DET
taxlaw-6842	971	3	one	one	NOUN
taxlaw-6842	971	4	else	else	ADV
taxlaw-6842	971	5	is	be	AUX
taxlaw-6842	971	6	taking	take	VERB
taxlaw-6842	971	7	on	on	ADP
taxlaw-6842	971	8	an	an	DET
taxlaw-6842	971	9	important	important	ADJ
taxlaw-6842	971	10	problem	problem	NOUN
taxlaw-6842	971	11	,	,	PUNCT
taxlaw-6842	971	12	and	and	CCONJ
taxlaw-6842	971	13	the	the	DET
taxlaw-6842	971	14	nonprofit	nonprofit	PROPN
taxlaw-6842	971	15	’s	’s	PART
taxlaw-6842	971	16	response	response	NOUN
taxlaw-6842	971	17	is	be	AUX
taxlaw-6842	971	18	effective	effective	ADJ
taxlaw-6842	971	19	,	,	PUNCT
taxlaw-6842	971	20	it	it	PRON
taxlaw-6842	971	21	clearly	clearly	ADV
taxlaw-6842	971	22	is	be	AUX
taxlaw-6842	971	23	offering	offer	VERB
taxlaw-6842	971	24	unique	unique	ADJ
taxlaw-6842	971	25	value	value	NOUN
taxlaw-6842	971	26	.	.	PUNCT
taxlaw-6842	972	1	admittedly	admittedly	ADV
taxlaw-6842	972	2	,	,	PUNCT
taxlaw-6842	972	3	this	this	PRON
taxlaw-6842	972	4	is	be	AUX
taxlaw-6842	972	5	not	not	PART
taxlaw-6842	972	6	the	the	DET
taxlaw-6842	972	7	typical	typical	ADJ
taxlaw-6842	972	8	situation	situation	NOUN
taxlaw-6842	972	9	.	.	PUNCT
taxlaw-6842	973	1	when	when	SCONJ
taxlaw-6842	973	2	a	a	DET
taxlaw-6842	973	3	problem	problem	NOUN
taxlaw-6842	973	4	is	be	AUX
taxlaw-6842	973	5	important	important	ADJ
taxlaw-6842	973	6	,	,	PUNCT
taxlaw-6842	973	7	other	other	ADJ
taxlaw-6842	973	8	organizations	organization	NOUN
taxlaw-6842	973	9	usually	usually	ADV
taxlaw-6842	973	10	also	also	ADV
taxlaw-6842	973	11	try	try	VERB
taxlaw-6842	973	12	to	to	PART
taxlaw-6842	973	13	address	address	VERB
taxlaw-6842	973	14	it	it	PRON
taxlaw-6842	973	15	,	,	PUNCT
taxlaw-6842	973	16	but	but	CCONJ
taxlaw-6842	973	17	not	not	PART
taxlaw-6842	973	18	always	always	ADV
taxlaw-6842	973	19	.	.	PUNCT
taxlaw-6842	974	1	when	when	SCONJ
taxlaw-6842	974	2	the	the	DET
taxlaw-6842	974	3	field	field	NOUN
taxlaw-6842	974	4	is	be	AUX
taxlaw-6842	974	5	more	more	ADV
taxlaw-6842	974	6	crowded	crowded	ADJ
taxlaw-6842	974	7	,	,	PUNCT
taxlaw-6842	974	8	nonprofits	nonprofit	NOUN
taxlaw-6842	974	9	should	should	AUX
taxlaw-6842	974	10	push	push	VERB
taxlaw-6842	974	11	themselves	themselves	PRON
taxlaw-6842	974	12	—	—	PUNCT
taxlaw-6842	974	13	frankly	frankly	ADV
taxlaw-6842	974	14	,	,	PUNCT
taxlaw-6842	974	15	more	more	ADJ
taxlaw-6842	974	16	than	than	SCONJ
taxlaw-6842	974	17	they	they	PRON
taxlaw-6842	974	18	usually	usually	ADV
taxlaw-6842	974	19	do	do	VERB
taxlaw-6842	974	20	—	—	PUNCT
taxlaw-6842	974	21	to	to	PART
taxlaw-6842	974	22	justify	justify	VERB
taxlaw-6842	974	23	why	why	SCONJ
taxlaw-6842	974	24	they	they	PRON
taxlaw-6842	974	25	should	should	AUX
taxlaw-6842	974	26	do	do	VERB
taxlaw-6842	974	27	work	work	VERB
taxlaw-6842	974	28	that	that	SCONJ
taxlaw-6842	974	29	others	other	NOUN
taxlaw-6842	974	30	are	be	AUX
taxlaw-6842	974	31	also	also	ADV
taxlaw-6842	974	32	doing	do	VERB
taxlaw-6842	974	33	.	.	PUNCT
taxlaw-6842	975	1	the	the	DET
taxlaw-6842	975	2	third	third	ADJ
taxlaw-6842	975	3	question	question	NOUN
taxlaw-6842	975	4	urges	urge	VERB
taxlaw-6842	975	5	a	a	DET
taxlaw-6842	975	6	nonprofit	nonprofit	NOUN
taxlaw-6842	975	7	to	to	PART
taxlaw-6842	975	8	prioritize	prioritize	VERB
taxlaw-6842	975	9	work	work	NOUN
taxlaw-6842	975	10	that	that	PRON
taxlaw-6842	975	11	others	other	NOUN
taxlaw-6842	975	12	can	can	AUX
taxlaw-6842	975	13	not	not	PART
taxlaw-6842	975	14	do	do	VERB
taxlaw-6842	975	15	as	as	ADV
taxlaw-6842	975	16	well	well	ADV
taxlaw-6842	975	17	.	.	PUNCT
taxlaw-6842	976	1	what	what	PRON
taxlaw-6842	976	2	are	be	AUX
taxlaw-6842	976	3	the	the	DET
taxlaw-6842	976	4	nonprofit	nonprofit	ADJ
taxlaw-6842	976	5	’s	’s	PART
taxlaw-6842	976	6	unique	unique	ADJ
taxlaw-6842	976	7	strengths	strength	NOUN
taxlaw-6842	976	8	?	?	PUNCT
taxlaw-6842	977	1	does	do	AUX
taxlaw-6842	977	2	it	it	PRON
taxlaw-6842	977	3	have	have	VERB
taxlaw-6842	977	4	special	special	ADJ
taxlaw-6842	977	5	expertise	expertise	NOUN
taxlaw-6842	977	6	?	?	PUNCT
taxlaw-6842	978	1	a	a	DET
taxlaw-6842	978	2	hospital	hospital	NOUN
taxlaw-6842	978	3	specializing	specialize	VERB
taxlaw-6842	978	4	in	in	ADP
taxlaw-6842	978	5	cancer	cancer	NOUN
taxlaw-6842	978	6	research	research	NOUN
taxlaw-6842	978	7	has	have	VERB
taxlaw-6842	978	8	obvious	obvious	ADJ
taxlaw-6842	978	9	advantages	advantage	NOUN
taxlaw-6842	978	10	in	in	ADP
taxlaw-6842	978	11	treating	treat	VERB
taxlaw-6842	978	12	cancer	cancer	NOUN
taxlaw-6842	978	13	patients	patient	NOUN
taxlaw-6842	978	14	.	.	PUNCT
taxlaw-6842	979	1	does	do	AUX
taxlaw-6842	979	2	a	a	DET
taxlaw-6842	979	3	nonprofit	nonprofit	ADJ
taxlaw-6842	979	4	’s	’s	PART
taxlaw-6842	979	5	location	location	NOUN
taxlaw-6842	979	6	give	give	VERB
taxlaw-6842	979	7	it	it	PRON
taxlaw-6842	979	8	an	an	DET
taxlaw-6842	979	9	edge	edge	NOUN
taxlaw-6842	979	10	?	?	PUNCT
taxlaw-6842	980	1	a	a	DET
taxlaw-6842	980	2	law	law	NOUN
taxlaw-6842	980	3	school	school	NOUN
taxlaw-6842	980	4	based	base	VERB
taxlaw-6842	980	5	in	in	ADP
taxlaw-6842	980	6	d.c	d.c	PROPN
taxlaw-6842	980	7	.	.	PUNCT
taxlaw-6842	980	8	can	can	AUX
taxlaw-6842	980	9	offer	offer	VERB
taxlaw-6842	980	10	students	student	NOUN
taxlaw-6842	980	11	easier	easy	ADJ
taxlaw-6842	980	12	access	access	NOUN
taxlaw-6842	980	13	to	to	ADP
taxlaw-6842	980	14	experiential	experiential	ADJ
taxlaw-6842	980	15	opportunities	opportunity	NOUN
taxlaw-6842	980	16	in	in	ADP
taxlaw-6842	980	17	the	the	DET
taxlaw-6842	980	18	federal	federal	ADJ
taxlaw-6842	980	19	government	government	NOUN
taxlaw-6842	980	20	.	.	PUNCT
taxlaw-6842	981	1	has	have	AUX
taxlaw-6842	981	2	the	the	DET
taxlaw-6842	981	3	nonprofit	nonprofit	PROPN
taxlaw-6842	981	4	built	build	VERB
taxlaw-6842	981	5	an	an	DET
taxlaw-6842	981	6	infrastructure	infrastructure	NOUN
taxlaw-6842	981	7	for	for	ADP
taxlaw-6842	981	8	one	one	NUM
taxlaw-6842	981	9	job	job	NOUN
taxlaw-6842	981	10	which	which	PRON
taxlaw-6842	981	11	enables	enable	VERB
taxlaw-6842	981	12	it	it	PRON
taxlaw-6842	981	13	to	to	PART
taxlaw-6842	981	14	take	take	VERB
taxlaw-6842	981	15	on	on	ADP
taxlaw-6842	981	16	another	another	PRON
taxlaw-6842	981	17	?	?	PUNCT
taxlaw-6842	982	1	a	a	DET
taxlaw-6842	982	2	nonprofit	nonprofit	NOUN
taxlaw-6842	982	3	that	that	PRON
taxlaw-6842	982	4	already	already	ADV
taxlaw-6842	982	5	cares	care	VERB
taxlaw-6842	982	6	for	for	ADP
taxlaw-6842	982	7	holocaust	holocaust	NOUN
taxlaw-6842	982	8	147	147	NUM
taxlaw-6842	982	9	cf	cf	NOUN
taxlaw-6842	982	10	.	.	PUNCT
taxlaw-6842	983	1	kenneth	kenneth	PROPN
taxlaw-6842	983	2	c.	c.	PROPN
taxlaw-6842	983	3	land	land	PROPN
taxlaw-6842	983	4	,	,	PUNCT
taxlaw-6842	983	5	social	social	ADJ
taxlaw-6842	983	6	indicators	indicator	NOUN
taxlaw-6842	983	7	for	for	ADP
taxlaw-6842	983	8	assessing	assess	VERB
taxlaw-6842	983	9	the	the	DET
taxlaw-6842	983	10	impact	impact	NOUN
taxlaw-6842	983	11	of	of	ADP
taxlaw-6842	983	12	the	the	DET
taxlaw-6842	983	13	independent	independent	ADJ
taxlaw-6842	983	14	not	not	PART
taxlaw-6842	983	15	-	-	PUNCT
taxlaw-6842	983	16	for	for	ADP
taxlaw-6842	983	17	-	-	PUNCT
taxlaw-6842	983	18	profit	profit	NOUN
taxlaw-6842	983	19	sector	sector	NOUN
taxlaw-6842	983	20	of	of	ADP
taxlaw-6842	983	21	society	society	NOUN
taxlaw-6842	983	22	,	,	PUNCT
taxlaw-6842	983	23	in	in	ADP
taxlaw-6842	983	24	measuring	measure	VERB
taxlaw-6842	983	25	impact	impact	NOUN
taxlaw-6842	983	26	,	,	PUNCT
taxlaw-6842	983	27	supra	supra	PROPN
taxlaw-6842	983	28	note	note	NOUN
taxlaw-6842	983	29	8	8	NUM
taxlaw-6842	983	30	,	,	PUNCT
taxlaw-6842	983	31	at	at	ADP
taxlaw-6842	983	32	69	69	NUM
taxlaw-6842	983	33	-	-	SYM
taxlaw-6842	983	34	73	73	NUM
taxlaw-6842	983	35	(	(	PUNCT
taxlaw-6842	983	36	giving	give	VERB
taxlaw-6842	983	37	examples	example	NOUN
taxlaw-6842	983	38	of	of	ADP
taxlaw-6842	983	39	indicators	indicator	NOUN
taxlaw-6842	983	40	for	for	ADP
taxlaw-6842	983	41	different	different	ADJ
taxlaw-6842	983	42	types	type	NOUN
taxlaw-6842	983	43	of	of	ADP
taxlaw-6842	983	44	nonprofits	nonprofit	NOUN
taxlaw-6842	983	45	)	)	PUNCT
taxlaw-6842	983	46	.	.	PUNCT
taxlaw-6842	984	1	148	148	NUM
taxlaw-6842	984	2	see	see	VERB
taxlaw-6842	984	3	,	,	PUNCT
taxlaw-6842	984	4	e.g.	e.g.	ADV
taxlaw-6842	984	5	,	,	PUNCT
taxlaw-6842	984	6	acumen	acuman	NOUN
taxlaw-6842	984	7	fund	fund	NOUN
taxlaw-6842	984	8	metrics	metric	NOUN
taxlaw-6842	984	9	team	team	NOUN
taxlaw-6842	984	10	,	,	PUNCT
taxlaw-6842	984	11	supra	supra	PROPN
taxlaw-6842	984	12	note	note	PROPN
taxlaw-6842	984	13	27	27	NUM
taxlaw-6842	984	14	,	,	PUNCT
taxlaw-6842	984	15	at	at	ADP
taxlaw-6842	984	16	3	3	NUM
taxlaw-6842	984	17	(	(	PUNCT
taxlaw-6842	984	18	“	"	PUNCT
taxlaw-6842	984	19	the	the	DET
taxlaw-6842	984	20	baco	baco	PROPN
taxlaw-6842	984	21	calculation	calculation	NOUN
taxlaw-6842	984	22	ultimately	ultimately	ADV
taxlaw-6842	984	23	conveys	convey	VERB
taxlaw-6842	984	24	the	the	DET
taxlaw-6842	984	25	net	net	ADJ
taxlaw-6842	984	26	cost	cost	NOUN
taxlaw-6842	984	27	per	per	ADP
taxlaw-6842	984	28	unit	unit	NOUN
taxlaw-6842	984	29	of	of	ADP
taxlaw-6842	984	30	social	social	ADJ
taxlaw-6842	984	31	impact	impact	NOUN
taxlaw-6842	984	32	.	.	PUNCT
taxlaw-6842	984	33	”	"	PUNCT
taxlaw-6842	984	34	)	)	PUNCT
taxlaw-6842	984	35	.	.	PUNCT
taxlaw-6842	985	1	149	149	NUM
taxlaw-6842	985	2	the	the	DET
taxlaw-6842	985	3	world	world	PROPN
taxlaw-6842	985	4	bank	bank	PROPN
taxlaw-6842	985	5	dime	dime	PROPN
taxlaw-6842	985	6	wiki	wiki	PROPN
taxlaw-6842	985	7	,	,	PUNCT
taxlaw-6842	985	8	cost	cost	NOUN
taxlaw-6842	985	9	-	-	PUNCT
taxlaw-6842	985	10	effective	effective	ADJ
taxlaw-6842	985	11	analysis	analysis	NOUN
taxlaw-6842	985	12	,	,	PUNCT
taxlaw-6842	985	13	,	,	PUNCT
taxlaw-6842	985	14	https://dimewiki.worldbank.org/wiki/costeffectiveness_analysis	https://dimewiki.worldbank.org/wiki/costeffectiveness_analysis	PROPN
taxlaw-6842	985	15	[	[	X
taxlaw-6842	985	16	https://perma.cc/tq8m-7ggb	https://perma.cc/tq8m-7ggb	X
taxlaw-6842	985	17	]	]	PUNCT
taxlaw-6842	985	18	(	(	PUNCT
taxlaw-6842	985	19	comparing	compare	VERB
taxlaw-6842	985	20	cost	cost	NOUN
taxlaw-6842	985	21	-	-	PUNCT
taxlaw-6842	985	22	effectiveness	effectiveness	NOUN
taxlaw-6842	985	23	analysis	analysis	NOUN
taxlaw-6842	985	24	to	to	ADP
taxlaw-6842	985	25	cost	cost	NOUN
taxlaw-6842	985	26	-	-	PUNCT
taxlaw-6842	985	27	benefit	benefit	NOUN
taxlaw-6842	985	28	analysis	analysis	NOUN
taxlaw-6842	985	29	)	)	PUNCT
taxlaw-6842	985	30	.	.	PUNCT
taxlaw-6842	986	1	[	[	X
taxlaw-6842	986	2	vol	vol	NOUN
taxlaw-6842	986	3	.	.	PROPN
taxlaw-6842	986	4	11.2	11.2	NUM
taxlaw-6842	986	5	columbia	columbia	PROPN
taxlaw-6842	986	6	journal	journal	PROPN
taxlaw-6842	986	7	of	of	ADP
taxlaw-6842	986	8	tax	tax	NOUN
taxlaw-6842	986	9	law	law	NOUN
taxlaw-6842	986	10	118	118	NUM
taxlaw-6842	986	11	survivors	survivor	NOUN
taxlaw-6842	986	12	enjoys	enjoy	VERB
taxlaw-6842	986	13	economies	economy	NOUN
taxlaw-6842	986	14	of	of	ADP
taxlaw-6842	986	15	scale	scale	NOUN
taxlaw-6842	986	16	in	in	ADP
taxlaw-6842	986	17	caring	care	VERB
taxlaw-6842	986	18	for	for	ADP
taxlaw-6842	986	19	other	other	ADJ
taxlaw-6842	986	20	elderly	elderly	ADJ
taxlaw-6842	986	21	.	.	PUNCT
taxlaw-6842	987	1	comparative	comparative	ADJ
taxlaw-6842	987	2	advantages	advantage	NOUN
taxlaw-6842	987	3	obviously	obviously	ADV
taxlaw-6842	987	4	can	can	AUX
taxlaw-6842	987	5	arise	arise	VERB
taxlaw-6842	987	6	from	from	ADP
taxlaw-6842	987	7	other	other	ADJ
taxlaw-6842	987	8	qualities	quality	NOUN
taxlaw-6842	987	9	as	as	ADV
taxlaw-6842	987	10	well	well	ADV
taxlaw-6842	987	11	,	,	PUNCT
taxlaw-6842	987	12	including	include	VERB
taxlaw-6842	987	13	a	a	DET
taxlaw-6842	987	14	unique	unique	ADJ
taxlaw-6842	987	15	reputation	reputation	NOUN
taxlaw-6842	987	16	,	,	PUNCT
taxlaw-6842	987	17	better	well	ADJ
taxlaw-6842	987	18	access	access	NOUN
taxlaw-6842	987	19	to	to	ADP
taxlaw-6842	987	20	clients	client	NOUN
taxlaw-6842	987	21	,	,	PUNCT
taxlaw-6842	987	22	and	and	CCONJ
taxlaw-6842	987	23	close	close	ADJ
taxlaw-6842	987	24	ties	tie	NOUN
taxlaw-6842	987	25	to	to	ADP
taxlaw-6842	987	26	key	key	ADJ
taxlaw-6842	987	27	operating	operating	NOUN
taxlaw-6842	987	28	partners	partner	NOUN
taxlaw-6842	987	29	or	or	CCONJ
taxlaw-6842	987	30	funders	funder	NOUN
taxlaw-6842	987	31	.	.	PUNCT
taxlaw-6842	988	1	in	in	ADP
taxlaw-6842	988	2	urging	urge	VERB
taxlaw-6842	988	3	nonprofits	nonprofit	NOUN
taxlaw-6842	988	4	to	to	PART
taxlaw-6842	988	5	focus	focus	VERB
taxlaw-6842	988	6	on	on	ADP
taxlaw-6842	988	7	their	their	PRON
taxlaw-6842	988	8	comparative	comparative	ADJ
taxlaw-6842	988	9	advantages	advantage	NOUN
taxlaw-6842	988	10	,	,	PUNCT
taxlaw-6842	988	11	the	the	DET
taxlaw-6842	988	12	third	third	ADJ
taxlaw-6842	988	13	question	question	NOUN
taxlaw-6842	988	14	echoes	echo	VERB
taxlaw-6842	988	15	a	a	DET
taxlaw-6842	988	16	key	key	ADJ
taxlaw-6842	988	17	theme	theme	NOUN
taxlaw-6842	988	18	in	in	ADP
taxlaw-6842	988	19	good	good	ADJ
taxlaw-6842	988	20	to	to	ADP
taxlaw-6842	988	21	great	great	ADJ
taxlaw-6842	988	22	,	,	PUNCT
taxlaw-6842	988	23	a	a	DET
taxlaw-6842	988	24	classic	classic	ADJ
taxlaw-6842	988	25	management	management	NOUN
taxlaw-6842	988	26	text	text	NOUN
taxlaw-6842	988	27	that	that	PRON
taxlaw-6842	988	28	seeks	seek	VERB
taxlaw-6842	988	29	to	to	PART
taxlaw-6842	988	30	explain	explain	VERB
taxlaw-6842	988	31	how	how	SCONJ
taxlaw-6842	988	32	merely	merely	ADV
taxlaw-6842	988	33	competent	competent	ADJ
taxlaw-6842	988	34	for	for	ADP
taxlaw-6842	988	35	-	-	PUNCT
taxlaw-6842	988	36	profit	profit	NOUN
taxlaw-6842	988	37	firms	firm	NOUN
taxlaw-6842	988	38	can	can	AUX
taxlaw-6842	988	39	become	become	VERB
taxlaw-6842	988	40	market	market	NOUN
taxlaw-6842	988	41	leaders	leader	NOUN
taxlaw-6842	988	42	.	.	PUNCT
taxlaw-6842	989	1	the	the	DET
taxlaw-6842	989	2	author	author	NOUN
taxlaw-6842	989	3	,	,	PUNCT
taxlaw-6842	989	4	jim	jim	PROPN
taxlaw-6842	989	5	collins	collins	PROPN
taxlaw-6842	989	6	,	,	PUNCT
taxlaw-6842	989	7	urges	urge	VERB
taxlaw-6842	989	8	companies	company	NOUN
taxlaw-6842	989	9	to	to	PART
taxlaw-6842	989	10	figure	figure	VERB
taxlaw-6842	989	11	out	out	ADP
taxlaw-6842	989	12	“	"	PUNCT
taxlaw-6842	989	13	[	[	X
taxlaw-6842	989	14	w]hat	w]hat	ADP
taxlaw-6842	989	15	you	you	PRON
taxlaw-6842	989	16	can	can	AUX
taxlaw-6842	989	17	be	be	AUX
taxlaw-6842	989	18	the	the	DET
taxlaw-6842	989	19	best	good	ADJ
taxlaw-6842	989	20	in	in	ADP
taxlaw-6842	989	21	the	the	DET
taxlaw-6842	989	22	world	world	NOUN
taxlaw-6842	989	23	at	at	ADP
taxlaw-6842	989	24	(	(	PUNCT
taxlaw-6842	989	25	and	and	CCONJ
taxlaw-6842	989	26	,	,	PUNCT
taxlaw-6842	989	27	equally	equally	ADV
taxlaw-6842	989	28	important	important	ADJ
taxlaw-6842	989	29	,	,	PUNCT
taxlaw-6842	989	30	what	what	PRON
taxlaw-6842	989	31	you	you	PRON
taxlaw-6842	989	32	can	can	AUX
taxlaw-6842	989	33	not	not	PART
taxlaw-6842	989	34	be	be	AUX
taxlaw-6842	989	35	the	the	DET
taxlaw-6842	989	36	best	good	ADJ
taxlaw-6842	989	37	in	in	ADP
taxlaw-6842	989	38	the	the	DET
taxlaw-6842	989	39	world	world	NOUN
taxlaw-6842	989	40	at).”150	at).”150	X
taxlaw-6842	989	41	at	at	ADP
taxlaw-6842	989	42	first	first	ADJ
taxlaw-6842	989	43	blush	blush	NOUN
taxlaw-6842	989	44	,	,	PUNCT
taxlaw-6842	989	45	this	this	PRON
taxlaw-6842	989	46	might	might	AUX
taxlaw-6842	989	47	seem	seem	VERB
taxlaw-6842	989	48	obvious	obvious	ADJ
taxlaw-6842	989	49	,	,	PUNCT
taxlaw-6842	989	50	but	but	CCONJ
taxlaw-6842	989	51	the	the	DET
taxlaw-6842	989	52	temptations	temptation	NOUN
taxlaw-6842	989	53	to	to	PART
taxlaw-6842	989	54	stray	stray	VERB
taxlaw-6842	989	55	from	from	ADP
taxlaw-6842	989	56	core	core	NOUN
taxlaw-6842	989	57	competencies	competency	NOUN
taxlaw-6842	989	58	are	be	AUX
taxlaw-6842	989	59	familiar	familiar	ADJ
taxlaw-6842	989	60	.	.	PUNCT
taxlaw-6842	990	1	like	like	ADP
taxlaw-6842	990	2	their	their	PRON
taxlaw-6842	990	3	for	for	ADP
taxlaw-6842	990	4	-	-	PUNCT
taxlaw-6842	990	5	profit	profit	NOUN
taxlaw-6842	990	6	counterparts	counterpart	NOUN
taxlaw-6842	990	7	,	,	PUNCT
taxlaw-6842	990	8	nonprofit	nonprofit	ADJ
taxlaw-6842	990	9	managers	manager	NOUN
taxlaw-6842	990	10	often	often	ADV
taxlaw-6842	990	11	view	view	VERB
taxlaw-6842	990	12	expanded	expand	VERB
taxlaw-6842	990	13	operations	operation	NOUN
taxlaw-6842	990	14	as	as	ADP
taxlaw-6842	990	15	a	a	DET
taxlaw-6842	990	16	source	source	NOUN
taxlaw-6842	990	17	of	of	ADP
taxlaw-6842	990	18	prestige	prestige	NOUN
taxlaw-6842	990	19	and	and	CCONJ
taxlaw-6842	990	20	even	even	ADV
taxlaw-6842	990	21	a	a	DET
taxlaw-6842	990	22	justification	justification	NOUN
taxlaw-6842	990	23	for	for	ADP
taxlaw-6842	990	24	higher	high	ADJ
taxlaw-6842	990	25	pay	pay	NOUN
taxlaw-6842	990	26	.	.	PUNCT
taxlaw-6842	991	1	there	there	PRON
taxlaw-6842	991	2	is	be	VERB
taxlaw-6842	991	3	also	also	ADV
taxlaw-6842	991	4	glory	glory	NOUN
taxlaw-6842	991	5	in	in	ADP
taxlaw-6842	991	6	addressing	address	VERB
taxlaw-6842	991	7	trendy	trendy	ADJ
taxlaw-6842	991	8	issues	issue	NOUN
taxlaw-6842	991	9	,	,	PUNCT
taxlaw-6842	991	10	even	even	ADV
taxlaw-6842	991	11	if	if	SCONJ
taxlaw-6842	991	12	they	they	PRON
taxlaw-6842	991	13	are	be	AUX
taxlaw-6842	991	14	not	not	PART
taxlaw-6842	991	15	a	a	DET
taxlaw-6842	991	16	good	good	ADJ
taxlaw-6842	991	17	fit	fit	NOUN
taxlaw-6842	991	18	with	with	ADP
taxlaw-6842	991	19	the	the	DET
taxlaw-6842	991	20	nonprofit	nonprofit	NOUN
taxlaw-6842	991	21	’s	’s	PART
taxlaw-6842	991	22	mission	mission	NOUN
taxlaw-6842	991	23	and	and	CCONJ
taxlaw-6842	991	24	expertise	expertise	NOUN
taxlaw-6842	991	25	.	.	PUNCT
taxlaw-6842	992	1	since	since	SCONJ
taxlaw-6842	992	2	nonprofit	nonprofit	ADJ
taxlaw-6842	992	3	managers	manager	NOUN
taxlaw-6842	992	4	are	be	AUX
taxlaw-6842	992	5	judged	judge	VERB
taxlaw-6842	992	6	in	in	ADP
taxlaw-6842	992	7	part	part	NOUN
taxlaw-6842	992	8	by	by	ADP
taxlaw-6842	992	9	their	their	PRON
taxlaw-6842	992	10	fundraising	fundraising	NOUN
taxlaw-6842	992	11	totals	total	NOUN
taxlaw-6842	992	12	,	,	PUNCT
taxlaw-6842	992	13	they	they	PRON
taxlaw-6842	992	14	have	have	VERB
taxlaw-6842	992	15	reason	reason	NOUN
taxlaw-6842	992	16	to	to	PART
taxlaw-6842	992	17	accept	accept	VERB
taxlaw-6842	992	18	gifts	gift	NOUN
taxlaw-6842	992	19	for	for	ADP
taxlaw-6842	992	20	programs	program	NOUN
taxlaw-6842	992	21	they	they	PRON
taxlaw-6842	992	22	would	would	AUX
taxlaw-6842	992	23	not	not	PART
taxlaw-6842	992	24	otherwise	otherwise	ADV
taxlaw-6842	992	25	prioritize	prioritize	VERB
taxlaw-6842	992	26	and	and	CCONJ
taxlaw-6842	992	27	might	might	AUX
taxlaw-6842	992	28	not	not	PART
taxlaw-6842	992	29	implement	implement	VERB
taxlaw-6842	992	30	effectively	effectively	ADV
taxlaw-6842	992	31	.	.	PUNCT
taxlaw-6842	993	1	as	as	ADV
taxlaw-6842	993	2	long	long	ADV
taxlaw-6842	993	3	as	as	SCONJ
taxlaw-6842	993	4	the	the	DET
taxlaw-6842	993	5	success	success	NOUN
taxlaw-6842	993	6	of	of	ADP
taxlaw-6842	993	7	these	these	DET
taxlaw-6842	993	8	programs	program	NOUN
taxlaw-6842	993	9	is	be	AUX
taxlaw-6842	993	10	hard	hard	ADJ
taxlaw-6842	993	11	to	to	PART
taxlaw-6842	993	12	measure	measure	VERB
taxlaw-6842	993	13	,	,	PUNCT
taxlaw-6842	993	14	managers	manager	NOUN
taxlaw-6842	993	15	wo	will	AUX
taxlaw-6842	993	16	n’t	not	PART
taxlaw-6842	993	17	pay	pay	VERB
taxlaw-6842	993	18	a	a	DET
taxlaw-6842	993	19	price	price	NOUN
taxlaw-6842	993	20	for	for	ADP
taxlaw-6842	993	21	mediocre	mediocre	ADJ
taxlaw-6842	993	22	results	result	NOUN
taxlaw-6842	993	23	.	.	PUNCT
taxlaw-6842	994	1	the	the	DET
taxlaw-6842	994	2	third	third	ADJ
taxlaw-6842	994	3	question	question	NOUN
taxlaw-6842	994	4	,	,	PUNCT
taxlaw-6842	994	5	then	then	ADV
taxlaw-6842	994	6	,	,	PUNCT
taxlaw-6842	994	7	is	be	AUX
taxlaw-6842	994	8	a	a	DET
taxlaw-6842	994	9	necessary	necessary	ADJ
taxlaw-6842	994	10	antidote	antidote	NOUN
taxlaw-6842	994	11	to	to	ADP
taxlaw-6842	994	12	these	these	DET
taxlaw-6842	994	13	empirebuilding	empirebuilde	VERB
taxlaw-6842	994	14	impulses	impulse	NOUN
taxlaw-6842	994	15	.	.	PUNCT
taxlaw-6842	995	1	b.	b.	PROPN
taxlaw-6842	995	2	benefits	benefit	NOUN
taxlaw-6842	995	3	of	of	ADP
taxlaw-6842	995	4	preparing	prepare	VERB
taxlaw-6842	995	5	a	a	DET
taxlaw-6842	995	6	program	program	NOUN
taxlaw-6842	995	7	analysis	analysis	NOUN
taxlaw-6842	995	8	a	a	DET
taxlaw-6842	995	9	rigorous	rigorous	ADJ
taxlaw-6842	995	10	planning	planning	NOUN
taxlaw-6842	995	11	process	process	NOUN
taxlaw-6842	995	12	,	,	PUNCT
taxlaw-6842	995	13	which	which	PRON
taxlaw-6842	995	14	generates	generate	VERB
taxlaw-6842	995	15	insightful	insightful	ADJ
taxlaw-6842	995	16	and	and	CCONJ
taxlaw-6842	995	17	detailed	detailed	ADJ
taxlaw-6842	995	18	answers	answer	NOUN
taxlaw-6842	995	19	to	to	ADP
taxlaw-6842	995	20	the	the	DET
taxlaw-6842	995	21	three	three	NUM
taxlaw-6842	995	22	questions	question	NOUN
taxlaw-6842	995	23	,	,	PUNCT
taxlaw-6842	995	24	can	can	AUX
taxlaw-6842	995	25	offer	offer	VERB
taxlaw-6842	995	26	important	important	ADJ
taxlaw-6842	995	27	advantages	advantage	NOUN
taxlaw-6842	995	28	even	even	ADV
taxlaw-6842	995	29	if	if	SCONJ
taxlaw-6842	995	30	it	it	PRON
taxlaw-6842	995	31	is	be	AUX
taxlaw-6842	995	32	shared	share	VERB
taxlaw-6842	995	33	only	only	ADV
taxlaw-6842	995	34	internally	internally	ADV
taxlaw-6842	995	35	(	(	PUNCT
taxlaw-6842	995	36	or	or	CCONJ
taxlaw-6842	995	37	,	,	PUNCT
taxlaw-6842	995	38	at	at	ADP
taxlaw-6842	995	39	least	least	ADJ
taxlaw-6842	995	40	,	,	PUNCT
taxlaw-6842	995	41	selectively	selectively	ADV
taxlaw-6842	995	42	)	)	PUNCT
taxlaw-6842	995	43	.	.	PUNCT
taxlaw-6842	996	1	to	to	PART
taxlaw-6842	996	2	be	be	AUX
taxlaw-6842	996	3	clear	clear	ADJ
taxlaw-6842	996	4	,	,	PUNCT
taxlaw-6842	996	5	though	though	ADV
taxlaw-6842	996	6	,	,	PUNCT
taxlaw-6842	996	7	these	these	DET
taxlaw-6842	996	8	benefits	benefit	NOUN
taxlaw-6842	996	9	are	be	AUX
taxlaw-6842	996	10	not	not	PART
taxlaw-6842	996	11	automatic	automatic	ADJ
taxlaw-6842	996	12	.	.	PUNCT
taxlaw-6842	997	1	to	to	PART
taxlaw-6842	997	2	generate	generate	VERB
taxlaw-6842	997	3	them	they	PRON
taxlaw-6842	997	4	,	,	PUNCT
taxlaw-6842	997	5	the	the	DET
taxlaw-6842	997	6	team	team	NOUN
taxlaw-6842	997	7	preparing	prepare	VERB
taxlaw-6842	997	8	this	this	DET
taxlaw-6842	997	9	analysis	analysis	NOUN
taxlaw-6842	997	10	must	must	AUX
taxlaw-6842	997	11	have	have	VERB
taxlaw-6842	997	12	the	the	DET
taxlaw-6842	997	13	right	right	ADJ
taxlaw-6842	997	14	skills	skill	NOUN
taxlaw-6842	997	15	,	,	PUNCT
taxlaw-6842	997	16	motivation	motivation	NOUN
taxlaw-6842	997	17	,	,	PUNCT
taxlaw-6842	997	18	and	and	CCONJ
taxlaw-6842	997	19	authority	authority	NOUN
taxlaw-6842	997	20	.	.	PUNCT
taxlaw-6842	998	1	ideally	ideally	ADV
taxlaw-6842	998	2	,	,	PUNCT
taxlaw-6842	998	3	they	they	PRON
taxlaw-6842	998	4	are	be	AUX
taxlaw-6842	998	5	able	able	ADJ
taxlaw-6842	998	6	to	to	PART
taxlaw-6842	998	7	ask	ask	VERB
taxlaw-6842	998	8	hard	hard	ADJ
taxlaw-6842	998	9	questions	question	NOUN
taxlaw-6842	998	10	,	,	PUNCT
taxlaw-6842	998	11	test	test	NOUN
taxlaw-6842	998	12	assumptions	assumption	NOUN
taxlaw-6842	998	13	,	,	PUNCT
taxlaw-6842	998	14	gather	gather	VERB
taxlaw-6842	998	15	and	and	CCONJ
taxlaw-6842	998	16	analyze	analyze	VERB
taxlaw-6842	998	17	data	datum	NOUN
taxlaw-6842	998	18	,	,	PUNCT
taxlaw-6842	998	19	balance	balance	NOUN
taxlaw-6842	998	20	competing	compete	VERB
taxlaw-6842	998	21	considerations	consideration	NOUN
taxlaw-6842	998	22	,	,	PUNCT
taxlaw-6842	998	23	make	make	VERB
taxlaw-6842	998	24	wise	wise	ADJ
taxlaw-6842	998	25	judgments	judgment	NOUN
taxlaw-6842	998	26	,	,	PUNCT
taxlaw-6842	998	27	and	and	CCONJ
taxlaw-6842	998	28	document	document	NOUN
taxlaw-6842	998	29	and	and	CCONJ
taxlaw-6842	998	30	explain	explain	VERB
taxlaw-6842	998	31	their	their	PRON
taxlaw-6842	998	32	conclusions	conclusion	NOUN
taxlaw-6842	998	33	.	.	PUNCT
taxlaw-6842	999	1	the	the	DET
taxlaw-6842	999	2	planning	planning	NOUN
taxlaw-6842	999	3	team	team	NOUN
taxlaw-6842	999	4	also	also	ADV
taxlaw-6842	999	5	must	must	AUX
taxlaw-6842	999	6	be	be	AUX
taxlaw-6842	999	7	willing	willing	ADJ
taxlaw-6842	999	8	to	to	PART
taxlaw-6842	999	9	consider	consider	VERB
taxlaw-6842	999	10	significant	significant	ADJ
taxlaw-6842	999	11	changes	change	NOUN
taxlaw-6842	999	12	.	.	PUNCT
taxlaw-6842	1000	1	their	their	PRON
taxlaw-6842	1000	2	focus	focus	NOUN
taxlaw-6842	1000	3	should	should	AUX
taxlaw-6842	1000	4	be	be	AUX
taxlaw-6842	1000	5	on	on	ADP
taxlaw-6842	1000	6	the	the	DET
taxlaw-6842	1000	7	mission	mission	NOUN
taxlaw-6842	1000	8	,	,	PUNCT
taxlaw-6842	1000	9	not	not	PART
taxlaw-6842	1000	10	on	on	ADP
taxlaw-6842	1000	11	their	their	PRON
taxlaw-6842	1000	12	own	own	ADJ
taxlaw-6842	1000	13	interests	interest	NOUN
taxlaw-6842	1000	14	.	.	PUNCT
taxlaw-6842	1001	1	instead	instead	ADV
taxlaw-6842	1001	2	of	of	ADP
taxlaw-6842	1001	3	trying	try	VERB
taxlaw-6842	1001	4	to	to	PART
taxlaw-6842	1001	5	justify	justify	VERB
taxlaw-6842	1001	6	the	the	DET
taxlaw-6842	1001	7	status	status	NOUN
taxlaw-6842	1001	8	quo	quo	NOUN
taxlaw-6842	1001	9	,	,	PUNCT
taxlaw-6842	1001	10	they	they	PRON
taxlaw-6842	1001	11	need	need	VERB
taxlaw-6842	1001	12	to	to	PART
taxlaw-6842	1001	13	reimagine	reimagine	VERB
taxlaw-6842	1001	14	the	the	DET
taxlaw-6842	1001	15	nonprofit	nonprofit	NOUN
taxlaw-6842	1001	16	’s	’s	PART
taxlaw-6842	1001	17	work	work	NOUN
taxlaw-6842	1001	18	,	,	PUNCT
taxlaw-6842	1001	19	reset	reset	NOUN
taxlaw-6842	1001	20	priorities	priority	NOUN
taxlaw-6842	1001	21	,	,	PUNCT
taxlaw-6842	1001	22	and	and	CCONJ
taxlaw-6842	1001	23	hunt	hunt	NOUN
taxlaw-6842	1001	24	for	for	ADP
taxlaw-6842	1001	25	improvements	improvement	NOUN
taxlaw-6842	1001	26	.	.	PUNCT
taxlaw-6842	1002	1	the	the	DET
taxlaw-6842	1002	2	planning	planning	NOUN
taxlaw-6842	1002	3	team	team	NOUN
taxlaw-6842	1002	4	also	also	ADV
taxlaw-6842	1002	5	needs	need	VERB
taxlaw-6842	1002	6	adequate	adequate	ADJ
taxlaw-6842	1002	7	authority	authority	NOUN
taxlaw-6842	1002	8	.	.	PUNCT
taxlaw-6842	1003	1	the	the	DET
taxlaw-6842	1003	2	nonprofit	nonprofit	PROPN
taxlaw-6842	1003	3	’s	’s	PART
taxlaw-6842	1003	4	most	most	ADJ
taxlaw-6842	1003	5	senior	senior	ADJ
taxlaw-6842	1003	6	leaders	leader	NOUN
taxlaw-6842	1003	7	should	should	AUX
taxlaw-6842	1003	8	be	be	AUX
taxlaw-6842	1003	9	personally	personally	ADV
taxlaw-6842	1003	10	involved	involve	VERB
taxlaw-6842	1003	11	,	,	PUNCT
taxlaw-6842	1003	12	and	and	CCONJ
taxlaw-6842	1003	13	the	the	DET
taxlaw-6842	1003	14	planning	planning	NOUN
taxlaw-6842	1003	15	process	process	NOUN
taxlaw-6842	1003	16	should	should	AUX
taxlaw-6842	1003	17	include	include	VERB
taxlaw-6842	1003	18	ways	way	NOUN
taxlaw-6842	1003	19	to	to	PART
taxlaw-6842	1003	20	generate	generate	VERB
taxlaw-6842	1003	21	feedback	feedback	NOUN
taxlaw-6842	1003	22	and	and	CCONJ
taxlaw-6842	1003	23	“	"	PUNCT
taxlaw-6842	1003	24	buy	buy	VERB
taxlaw-6842	1003	25	in	in	ADP
taxlaw-6842	1003	26	”	"	PUNCT
taxlaw-6842	1003	27	from	from	ADP
taxlaw-6842	1003	28	other	other	ADJ
taxlaw-6842	1003	29	key	key	ADJ
taxlaw-6842	1003	30	stakeholders	stakeholder	NOUN
taxlaw-6842	1003	31	.	.	PUNCT
taxlaw-6842	1004	1	yet	yet	ADV
taxlaw-6842	1004	2	even	even	ADV
taxlaw-6842	1004	3	when	when	SCONJ
taxlaw-6842	1004	4	these	these	DET
taxlaw-6842	1004	5	conditions	condition	NOUN
taxlaw-6842	1004	6	are	be	AUX
taxlaw-6842	1004	7	not	not	PART
taxlaw-6842	1004	8	satisfied	satisfied	ADJ
taxlaw-6842	1004	9	,	,	PUNCT
taxlaw-6842	1004	10	a	a	DET
taxlaw-6842	1004	11	program	program	NOUN
taxlaw-6842	1004	12	analysis	analysis	NOUN
taxlaw-6842	1004	13	can	can	AUX
taxlaw-6842	1004	14	still	still	ADV
taxlaw-6842	1004	15	add	add	VERB
taxlaw-6842	1004	16	value	value	NOUN
taxlaw-6842	1004	17	,	,	PUNCT
taxlaw-6842	1004	18	if	if	SCONJ
taxlaw-6842	1004	19	only	only	ADV
taxlaw-6842	1004	20	in	in	ADP
taxlaw-6842	1004	21	alerting	alert	VERB
taxlaw-6842	1004	22	the	the	DET
taxlaw-6842	1004	23	board	board	NOUN
taxlaw-6842	1004	24	to	to	ADP
taxlaw-6842	1004	25	management	management	NOUN
taxlaw-6842	1004	26	’s	’s	PART
taxlaw-6842	1004	27	limitations	limitation	NOUN
taxlaw-6842	1004	28	.	.	PUNCT
taxlaw-6842	1005	1	a	a	DET
taxlaw-6842	1005	2	planning	planning	NOUN
taxlaw-6842	1005	3	process	process	NOUN
taxlaw-6842	1005	4	that	that	PRON
taxlaw-6842	1005	5	satisfies	satisfy	VERB
taxlaw-6842	1005	6	all	all	PRON
taxlaw-6842	1005	7	(	(	PUNCT
taxlaw-6842	1005	8	or	or	CCONJ
taxlaw-6842	1005	9	even	even	ADV
taxlaw-6842	1005	10	some	some	PRON
taxlaw-6842	1005	11	)	)	PUNCT
taxlaw-6842	1005	12	of	of	ADP
taxlaw-6842	1005	13	these	these	DET
taxlaw-6842	1005	14	requirements	requirement	NOUN
taxlaw-6842	1005	15	can	can	AUX
taxlaw-6842	1005	16	yield	yield	VERB
taxlaw-6842	1005	17	five	five	NUM
taxlaw-6842	1005	18	significant	significant	ADJ
taxlaw-6842	1005	19	benefits	benefit	NOUN
taxlaw-6842	1005	20	.	.	PUNCT
taxlaw-6842	1006	1	first	first	ADV
taxlaw-6842	1006	2	,	,	PUNCT
taxlaw-6842	1006	3	even	even	ADV
taxlaw-6842	1006	4	if	if	SCONJ
taxlaw-6842	1006	5	senior	senior	ADJ
taxlaw-6842	1006	6	managers	manager	NOUN
taxlaw-6842	1006	7	are	be	AUX
taxlaw-6842	1006	8	the	the	DET
taxlaw-6842	1006	9	only	only	ADJ
taxlaw-6842	1006	10	ones	one	NOUN
taxlaw-6842	1006	11	involved	involve	VERB
taxlaw-6842	1006	12	,	,	PUNCT
taxlaw-6842	1006	13	the	the	DET
taxlaw-6842	1006	14	three	three	NUM
taxlaw-6842	1006	15	questions	question	NOUN
taxlaw-6842	1006	16	encourage	encourage	VERB
taxlaw-6842	1006	17	them	they	PRON
taxlaw-6842	1006	18	to	to	PART
taxlaw-6842	1006	19	develop	develop	VERB
taxlaw-6842	1006	20	a	a	DET
taxlaw-6842	1006	21	better	well	ADJ
taxlaw-6842	1006	22	strategy	strategy	NOUN
taxlaw-6842	1006	23	.	.	PUNCT
taxlaw-6842	1007	1	these	these	DET
taxlaw-6842	1007	2	questions	question	NOUN
taxlaw-6842	1007	3	urge	urge	VERB
taxlaw-6842	1007	4	them	they	PRON
taxlaw-6842	1007	5	to	to	PART
taxlaw-6842	1007	6	revisit	revisit	VERB
taxlaw-6842	1007	7	priorities	priority	NOUN
taxlaw-6842	1007	8	,	,	PUNCT
taxlaw-6842	1007	9	monitor	monitor	VERB
taxlaw-6842	1007	10	progress	progress	NOUN
taxlaw-6842	1007	11	,	,	PUNCT
taxlaw-6842	1007	12	improve	improve	VERB
taxlaw-6842	1007	13	high	high	ADJ
taxlaw-6842	1007	14	-	-	PUNCT
taxlaw-6842	1007	15	value	value	NOUN
taxlaw-6842	1007	16	programs	program	NOUN
taxlaw-6842	1007	17	,	,	PUNCT
taxlaw-6842	1007	18	and	and	CCONJ
taxlaw-6842	1007	19	shut	shut	VERB
taxlaw-6842	1007	20	down	down	ADP
taxlaw-6842	1007	21	ineffective	ineffective	ADJ
taxlaw-6842	1007	22	ones	one	NOUN
taxlaw-6842	1007	23	.	.	PUNCT
taxlaw-6842	1008	1	admittedly	admittedly	ADV
taxlaw-6842	1008	2	,	,	PUNCT
taxlaw-6842	1008	3	the	the	DET
taxlaw-6842	1008	4	analysis	analysis	NOUN
taxlaw-6842	1008	5	might	might	AUX
taxlaw-6842	1008	6	not	not	PART
taxlaw-6842	1008	7	turn	turn	VERB
taxlaw-6842	1008	8	out	out	ADP
taxlaw-6842	1008	9	as	as	ADV
taxlaw-6842	1008	10	thoughtful	thoughtful	ADJ
taxlaw-6842	1008	11	or	or	CCONJ
taxlaw-6842	1008	12	sophisticated	sophisticated	ADJ
taxlaw-6842	1008	13	as	as	SCONJ
taxlaw-6842	1008	14	it	it	PRON
taxlaw-6842	1008	15	should	should	AUX
taxlaw-6842	1008	16	be	be	AUX
taxlaw-6842	1008	17	,	,	PUNCT
taxlaw-6842	1008	18	but	but	CCONJ
taxlaw-6842	1008	19	it	it	PRON
taxlaw-6842	1008	20	still	still	ADV
taxlaw-6842	1008	21	should	should	AUX
taxlaw-6842	1008	22	push	push	VERB
taxlaw-6842	1008	23	managers	manager	NOUN
taxlaw-6842	1008	24	in	in	ADP
taxlaw-6842	1008	25	the	the	DET
taxlaw-6842	1008	26	right	right	ADJ
taxlaw-6842	1008	27	direction	direction	NOUN
taxlaw-6842	1008	28	.	.	PUNCT
taxlaw-6842	1009	1	second	second	ADV
taxlaw-6842	1009	2	,	,	PUNCT
taxlaw-6842	1009	3	the	the	DET
taxlaw-6842	1009	4	three	three	NUM
taxlaw-6842	1009	5	questions	question	NOUN
taxlaw-6842	1009	6	encourage	encourage	VERB
taxlaw-6842	1009	7	a	a	DET
taxlaw-6842	1009	8	nonprofit	nonprofit	NOUN
taxlaw-6842	1009	9	not	not	PART
taxlaw-6842	1009	10	only	only	ADV
taxlaw-6842	1009	11	to	to	PART
taxlaw-6842	1009	12	develop	develop	VERB
taxlaw-6842	1009	13	a	a	DET
taxlaw-6842	1009	14	better	well	ADJ
taxlaw-6842	1009	15	strategy	strategy	NOUN
taxlaw-6842	1009	16	,	,	PUNCT
taxlaw-6842	1009	17	but	but	CCONJ
taxlaw-6842	1009	18	also	also	ADV
taxlaw-6842	1009	19	to	to	PART
taxlaw-6842	1009	20	implement	implement	VERB
taxlaw-6842	1009	21	it	it	PRON
taxlaw-6842	1009	22	more	more	ADV
taxlaw-6842	1009	23	effectively	effectively	ADV
taxlaw-6842	1009	24	.	.	PUNCT
taxlaw-6842	1010	1	when	when	SCONJ
taxlaw-6842	1010	2	managers	manager	NOUN
taxlaw-6842	1010	3	commit	commit	VERB
taxlaw-6842	1010	4	their	their	PRON
taxlaw-6842	1010	5	goals	goal	NOUN
taxlaw-6842	1010	6	to	to	ADP
taxlaw-6842	1010	7	writing	write	VERB
taxlaw-6842	1010	8	,	,	PUNCT
taxlaw-6842	1010	9	they	they	PRON
taxlaw-6842	1010	10	150	150	NUM
taxlaw-6842	1010	11	jim	jim	PROPN
taxlaw-6842	1010	12	collins	collins	PROPN
taxlaw-6842	1010	13	,	,	PUNCT
taxlaw-6842	1010	14	good	good	ADJ
taxlaw-6842	1010	15	to	to	ADP
taxlaw-6842	1010	16	great	great	ADJ
taxlaw-6842	1010	17	95	95	NUM
taxlaw-6842	1010	18	(	(	PUNCT
taxlaw-6842	1010	19	2001	2001	NUM
taxlaw-6842	1010	20	)	)	PUNCT
taxlaw-6842	1010	21	.	.	PUNCT
taxlaw-6842	1011	1	2020	2020	NUM
taxlaw-6842	1011	2	]	]	PUNCT
taxlaw-6842	1011	3	enhancing	enhance	VERB
taxlaw-6842	1011	4	efficiency	efficiency	NOUN
taxlaw-6842	1011	5	at	at	ADP
taxlaw-6842	1011	6	nonprofits	nonprofit	NOUN
taxlaw-6842	1011	7	with	with	ADP
taxlaw-6842	1011	8	analysis	analysis	NOUN
taxlaw-6842	1011	9	and	and	CCONJ
taxlaw-6842	1011	10	disclosure	disclosure	NOUN
taxlaw-6842	1011	11	119	119	NUM
taxlaw-6842	1011	12	have	have	VERB
taxlaw-6842	1011	13	greater	great	ADJ
taxlaw-6842	1011	14	incentive	incentive	NOUN
taxlaw-6842	1011	15	to	to	PART
taxlaw-6842	1011	16	achieve	achieve	VERB
taxlaw-6842	1011	17	them	they	PRON
taxlaw-6842	1011	18	,	,	PUNCT
taxlaw-6842	1011	19	if	if	SCONJ
taxlaw-6842	1011	20	only	only	ADV
taxlaw-6842	1011	21	because	because	SCONJ
taxlaw-6842	1011	22	failure	failure	NOUN
taxlaw-6842	1011	23	becomes	become	VERB
taxlaw-6842	1011	24	more	more	ADV
taxlaw-6842	1011	25	visible	visible	ADJ
taxlaw-6842	1011	26	.	.	PUNCT
taxlaw-6842	1012	1	in	in	ADP
taxlaw-6842	1012	2	addition	addition	NOUN
taxlaw-6842	1012	3	,	,	PUNCT
taxlaw-6842	1012	4	by	by	ADP
taxlaw-6842	1012	5	sharing	share	VERB
taxlaw-6842	1012	6	the	the	DET
taxlaw-6842	1012	7	program	program	NOUN
taxlaw-6842	1012	8	analysis	analysis	NOUN
taxlaw-6842	1012	9	with	with	ADP
taxlaw-6842	1012	10	all	all	DET
taxlaw-6842	1012	11	employees	employee	NOUN
taxlaw-6842	1012	12	,	,	PUNCT
taxlaw-6842	1012	13	managers	manager	NOUN
taxlaw-6842	1012	14	can	can	AUX
taxlaw-6842	1012	15	promote	promote	VERB
taxlaw-6842	1012	16	“	"	PUNCT
taxlaw-6842	1012	17	buy	buy	VERB
taxlaw-6842	1012	18	-	-	PUNCT
taxlaw-6842	1012	19	in	in	NOUN
taxlaw-6842	1012	20	”	"	PUNCT
taxlaw-6842	1012	21	and	and	CCONJ
taxlaw-6842	1012	22	ensure	ensure	VERB
taxlaw-6842	1012	23	that	that	SCONJ
taxlaw-6842	1012	24	everyone	everyone	PRON
taxlaw-6842	1012	25	knows	know	VERB
taxlaw-6842	1012	26	how	how	SCONJ
taxlaw-6842	1012	27	their	their	PRON
taxlaw-6842	1012	28	work	work	NOUN
taxlaw-6842	1012	29	fits	fit	VERB
taxlaw-6842	1012	30	into	into	ADP
taxlaw-6842	1012	31	the	the	DET
taxlaw-6842	1012	32	overall	overall	ADJ
taxlaw-6842	1012	33	strategy.151	strategy.151	NOUN
taxlaw-6842	1012	34	a	a	DET
taxlaw-6842	1012	35	process	process	NOUN
taxlaw-6842	1012	36	that	that	PRON
taxlaw-6842	1012	37	revisits	revisit	VERB
taxlaw-6842	1012	38	the	the	DET
taxlaw-6842	1012	39	three	three	NUM
taxlaw-6842	1012	40	questions	question	NOUN
taxlaw-6842	1012	41	each	each	DET
taxlaw-6842	1012	42	year	year	NOUN
taxlaw-6842	1012	43	also	also	ADV
taxlaw-6842	1012	44	has	have	VERB
taxlaw-6842	1012	45	the	the	DET
taxlaw-6842	1012	46	potential	potential	NOUN
taxlaw-6842	1012	47	to	to	PART
taxlaw-6842	1012	48	change	change	VERB
taxlaw-6842	1012	49	a	a	DET
taxlaw-6842	1012	50	nonprofit	nonprofit	ADJ
taxlaw-6842	1012	51	’s	’s	PART
taxlaw-6842	1012	52	culture	culture	NOUN
taxlaw-6842	1012	53	;	;	PUNCT
taxlaw-6842	1012	54	when	when	SCONJ
taxlaw-6842	1012	55	senior	senior	ADJ
taxlaw-6842	1012	56	managers	manager	NOUN
taxlaw-6842	1012	57	become	become	VERB
taxlaw-6842	1012	58	more	more	ADJ
taxlaw-6842	1012	59	goal	goal	NOUN
taxlaw-6842	1012	60	oriented	orient	VERB
taxlaw-6842	1012	61	and	and	CCONJ
taxlaw-6842	1012	62	data	datum	NOUN
taxlaw-6842	1012	63	driven	drive	VERB
taxlaw-6842	1012	64	,	,	PUNCT
taxlaw-6842	1012	65	others	other	NOUN
taxlaw-6842	1012	66	are	be	AUX
taxlaw-6842	1012	67	likely	likely	ADJ
taxlaw-6842	1012	68	to	to	PART
taxlaw-6842	1012	69	follow	follow	VERB
taxlaw-6842	1012	70	their	their	PRON
taxlaw-6842	1012	71	example	example	NOUN
taxlaw-6842	1012	72	.	.	PUNCT
taxlaw-6842	1013	1	third	third	ADJ
taxlaw-6842	1013	2	,	,	PUNCT
taxlaw-6842	1013	3	sharing	share	VERB
taxlaw-6842	1013	4	a	a	DET
taxlaw-6842	1013	5	program	program	NOUN
taxlaw-6842	1013	6	analysis	analysis	NOUN
taxlaw-6842	1013	7	with	with	ADP
taxlaw-6842	1013	8	the	the	DET
taxlaw-6842	1013	9	board	board	NOUN
taxlaw-6842	1013	10	raises	raise	VERB
taxlaw-6842	1013	11	the	the	DET
taxlaw-6842	1013	12	reputational	reputational	ADJ
taxlaw-6842	1013	13	stakes	stake	NOUN
taxlaw-6842	1013	14	for	for	ADP
taxlaw-6842	1013	15	managers	manager	NOUN
taxlaw-6842	1013	16	,	,	PUNCT
taxlaw-6842	1013	17	so	so	SCONJ
taxlaw-6842	1013	18	they	they	PRON
taxlaw-6842	1013	19	are	be	AUX
taxlaw-6842	1013	20	even	even	ADV
taxlaw-6842	1013	21	more	more	ADV
taxlaw-6842	1013	22	motivated	motivated	ADJ
taxlaw-6842	1013	23	to	to	PART
taxlaw-6842	1013	24	achieve	achieve	VERB
taxlaw-6842	1013	25	their	their	PRON
taxlaw-6842	1013	26	goals	goal	NOUN
taxlaw-6842	1013	27	.	.	PUNCT
taxlaw-6842	1014	1	in	in	ADP
taxlaw-6842	1014	2	addition	addition	NOUN
taxlaw-6842	1014	3	,	,	PUNCT
taxlaw-6842	1014	4	the	the	DET
taxlaw-6842	1014	5	board	board	NOUN
taxlaw-6842	1014	6	can	can	AUX
taxlaw-6842	1014	7	exert	exert	VERB
taxlaw-6842	1014	8	more	more	ADV
taxlaw-6842	1014	9	meaningful	meaningful	ADJ
taxlaw-6842	1014	10	oversight	oversight	NOUN
taxlaw-6842	1014	11	.	.	PUNCT
taxlaw-6842	1015	1	although	although	SCONJ
taxlaw-6842	1015	2	board	board	NOUN
taxlaw-6842	1015	3	members	member	NOUN
taxlaw-6842	1015	4	usually	usually	ADV
taxlaw-6842	1015	5	have	have	VERB
taxlaw-6842	1015	6	less	less	ADJ
taxlaw-6842	1015	7	expertise	expertise	NOUN
taxlaw-6842	1015	8	than	than	SCONJ
taxlaw-6842	1015	9	managers	manager	NOUN
taxlaw-6842	1015	10	do	do	AUX
taxlaw-6842	1015	11	about	about	ADP
taxlaw-6842	1015	12	the	the	DET
taxlaw-6842	1015	13	nonprofit	nonprofit	NOUN
taxlaw-6842	1015	14	’s	’s	PART
taxlaw-6842	1015	15	work	work	NOUN
taxlaw-6842	1015	16	,	,	PUNCT
taxlaw-6842	1015	17	as	as	SCONJ
taxlaw-6842	1015	18	noted	note	VERB
taxlaw-6842	1015	19	above	above	ADV
taxlaw-6842	1015	20	,	,	PUNCT
taxlaw-6842	1015	21	a	a	DET
taxlaw-6842	1015	22	program	program	NOUN
taxlaw-6842	1015	23	analysis	analysis	NOUN
taxlaw-6842	1015	24	helps	help	VERB
taxlaw-6842	1015	25	to	to	PART
taxlaw-6842	1015	26	redress	redress	VERB
taxlaw-6842	1015	27	this	this	DET
taxlaw-6842	1015	28	imbalance	imbalance	NOUN
taxlaw-6842	1015	29	.	.	PUNCT
taxlaw-6842	1016	1	it	it	PRON
taxlaw-6842	1016	2	gives	give	VERB
taxlaw-6842	1016	3	the	the	DET
taxlaw-6842	1016	4	board	board	NOUN
taxlaw-6842	1016	5	something	something	PRON
taxlaw-6842	1016	6	specific	specific	ADJ
taxlaw-6842	1016	7	to	to	PART
taxlaw-6842	1016	8	evaluate	evaluate	VERB
taxlaw-6842	1016	9	and	and	CCONJ
taxlaw-6842	1016	10	empowers	empower	VERB
taxlaw-6842	1016	11	them	they	PRON
taxlaw-6842	1016	12	to	to	PART
taxlaw-6842	1016	13	provide	provide	VERB
taxlaw-6842	1016	14	substantive	substantive	ADJ
taxlaw-6842	1016	15	input	input	NOUN
taxlaw-6842	1016	16	.	.	PUNCT
taxlaw-6842	1017	1	admittedly	admittedly	ADV
taxlaw-6842	1017	2	,	,	PUNCT
taxlaw-6842	1017	3	the	the	DET
taxlaw-6842	1017	4	board	board	NOUN
taxlaw-6842	1017	5	is	be	AUX
taxlaw-6842	1017	6	not	not	PART
taxlaw-6842	1017	7	always	always	ADV
taxlaw-6842	1017	8	motivated	motivated	ADJ
taxlaw-6842	1017	9	to	to	PART
taxlaw-6842	1017	10	detect	detect	VERB
taxlaw-6842	1017	11	and	and	CCONJ
taxlaw-6842	1017	12	block	block	NOUN
taxlaw-6842	1017	13	selfinterested	selfintereste	VERB
taxlaw-6842	1017	14	and	and	CCONJ
taxlaw-6842	1017	15	unwise	unwise	ADJ
taxlaw-6842	1017	16	managerial	managerial	ADJ
taxlaw-6842	1017	17	choices	choice	NOUN
taxlaw-6842	1017	18	,	,	PUNCT
taxlaw-6842	1017	19	but	but	CCONJ
taxlaw-6842	1017	20	when	when	SCONJ
taxlaw-6842	1017	21	they	they	PRON
taxlaw-6842	1017	22	are	be	AUX
taxlaw-6842	1017	23	motivated	motivate	VERB
taxlaw-6842	1017	24	,	,	PUNCT
taxlaw-6842	1017	25	a	a	DET
taxlaw-6842	1017	26	program	program	NOUN
taxlaw-6842	1017	27	analysis	analysis	NOUN
taxlaw-6842	1017	28	can	can	AUX
taxlaw-6842	1017	29	help	help	VERB
taxlaw-6842	1017	30	them	they	PRON
taxlaw-6842	1017	31	do	do	VERB
taxlaw-6842	1017	32	so	so	ADV
taxlaw-6842	1017	33	.	.	PUNCT
taxlaw-6842	1018	1	in	in	ADP
taxlaw-6842	1018	2	reviewing	review	VERB
taxlaw-6842	1018	3	it	it	PRON
taxlaw-6842	1018	4	,	,	PUNCT
taxlaw-6842	1018	5	they	they	PRON
taxlaw-6842	1018	6	can	can	AUX
taxlaw-6842	1018	7	comb	comb	VERB
taxlaw-6842	1018	8	for	for	ADP
taxlaw-6842	1018	9	red	red	ADJ
taxlaw-6842	1018	10	flags	flag	NOUN
taxlaw-6842	1018	11	,	,	PUNCT
taxlaw-6842	1018	12	such	such	ADJ
taxlaw-6842	1018	13	as	as	ADP
taxlaw-6842	1018	14	declining	decline	VERB
taxlaw-6842	1018	15	demand	demand	NOUN
taxlaw-6842	1018	16	,	,	PUNCT
taxlaw-6842	1018	17	rising	rise	VERB
taxlaw-6842	1018	18	costs	cost	NOUN
taxlaw-6842	1018	19	,	,	PUNCT
taxlaw-6842	1018	20	and	and	CCONJ
taxlaw-6842	1018	21	unpersuasive	unpersuasive	ADJ
taxlaw-6842	1018	22	priorities	priority	NOUN
taxlaw-6842	1018	23	.	.	PUNCT
taxlaw-6842	1019	1	if	if	SCONJ
taxlaw-6842	1019	2	the	the	DET
taxlaw-6842	1019	3	board	board	NOUN
taxlaw-6842	1019	4	is	be	AUX
taxlaw-6842	1019	5	concerned	concerned	ADJ
taxlaw-6842	1019	6	about	about	ADP
taxlaw-6842	1019	7	any	any	DET
taxlaw-6842	1019	8	aspect	aspect	NOUN
taxlaw-6842	1019	9	of	of	ADP
taxlaw-6842	1019	10	the	the	DET
taxlaw-6842	1019	11	program	program	NOUN
taxlaw-6842	1019	12	analysis	analysis	NOUN
taxlaw-6842	1019	13	,	,	PUNCT
taxlaw-6842	1019	14	they	they	PRON
taxlaw-6842	1019	15	can	can	AUX
taxlaw-6842	1019	16	ask	ask	VERB
taxlaw-6842	1019	17	for	for	ADP
taxlaw-6842	1019	18	changes	change	NOUN
taxlaw-6842	1019	19	and	and	CCONJ
taxlaw-6842	1019	20	then	then	ADV
taxlaw-6842	1019	21	review	review	VERB
taxlaw-6842	1019	22	a	a	DET
taxlaw-6842	1019	23	revised	revised	ADJ
taxlaw-6842	1019	24	version	version	NOUN
taxlaw-6842	1019	25	.	.	PUNCT
taxlaw-6842	1020	1	even	even	ADV
taxlaw-6842	1020	2	after	after	ADP
taxlaw-6842	1020	3	approving	approve	VERB
taxlaw-6842	1020	4	it	it	PRON
taxlaw-6842	1020	5	,	,	PUNCT
taxlaw-6842	1020	6	the	the	DET
taxlaw-6842	1020	7	board	board	NOUN
taxlaw-6842	1020	8	can	can	AUX
taxlaw-6842	1020	9	still	still	ADV
taxlaw-6842	1020	10	ask	ask	VERB
taxlaw-6842	1020	11	for	for	ADP
taxlaw-6842	1020	12	updates	update	NOUN
taxlaw-6842	1020	13	on	on	ADP
taxlaw-6842	1020	14	specific	specific	ADJ
taxlaw-6842	1020	15	issues	issue	NOUN
taxlaw-6842	1020	16	.	.	PUNCT
taxlaw-6842	1021	1	in	in	ADP
taxlaw-6842	1021	2	short	short	ADJ
taxlaw-6842	1021	3	,	,	PUNCT
taxlaw-6842	1021	4	if	if	SCONJ
taxlaw-6842	1021	5	board	board	NOUN
taxlaw-6842	1021	6	members	member	NOUN
taxlaw-6842	1021	7	are	be	AUX
taxlaw-6842	1021	8	motivated	motivated	ADJ
taxlaw-6842	1021	9	to	to	PART
taxlaw-6842	1021	10	monitor	monitor	VERB
taxlaw-6842	1021	11	management	management	NOUN
taxlaw-6842	1021	12	,	,	PUNCT
taxlaw-6842	1021	13	a	a	DET
taxlaw-6842	1021	14	program	program	NOUN
taxlaw-6842	1021	15	analysis	analysis	NOUN
taxlaw-6842	1021	16	can	can	AUX
taxlaw-6842	1021	17	help	help	VERB
taxlaw-6842	1021	18	them	they	PRON
taxlaw-6842	1021	19	discharge	discharge	VERB
taxlaw-6842	1021	20	this	this	DET
taxlaw-6842	1021	21	responsibility	responsibility	NOUN
taxlaw-6842	1021	22	a	a	DET
taxlaw-6842	1021	23	lot	lot	NOUN
taxlaw-6842	1021	24	more	more	ADV
taxlaw-6842	1021	25	effectively	effectively	ADV
taxlaw-6842	1021	26	.	.	PUNCT
taxlaw-6842	1022	1	fourth	fourth	ADJ
taxlaw-6842	1022	2	,	,	PUNCT
taxlaw-6842	1022	3	a	a	DET
taxlaw-6842	1022	4	program	program	NOUN
taxlaw-6842	1022	5	analysis	analysis	NOUN
taxlaw-6842	1022	6	can	can	AUX
taxlaw-6842	1022	7	also	also	ADV
taxlaw-6842	1022	8	empower	empower	VERB
taxlaw-6842	1022	9	donors	donor	NOUN
taxlaw-6842	1022	10	who	who	PRON
taxlaw-6842	1022	11	are	be	AUX
taxlaw-6842	1022	12	eager	eager	ADJ
taxlaw-6842	1022	13	to	to	PART
taxlaw-6842	1022	14	serve	serve	VERB
taxlaw-6842	1022	15	as	as	ADP
taxlaw-6842	1022	16	monitors	monitor	NOUN
taxlaw-6842	1022	17	,	,	PUNCT
taxlaw-6842	1022	18	while	while	SCONJ
taxlaw-6842	1022	19	also	also	ADV
taxlaw-6842	1022	20	enabling	enable	VERB
taxlaw-6842	1022	21	nonprofits	nonprofit	NOUN
taxlaw-6842	1022	22	to	to	PART
taxlaw-6842	1022	23	respond	respond	VERB
taxlaw-6842	1022	24	more	more	ADV
taxlaw-6842	1022	25	effectively	effectively	ADV
taxlaw-6842	1022	26	to	to	ADP
taxlaw-6842	1022	27	donors	donor	NOUN
taxlaw-6842	1022	28	’	'	PUNCT
taxlaw-6842	1022	29	requests	request	NOUN
taxlaw-6842	1022	30	for	for	ADP
taxlaw-6842	1022	31	information	information	NOUN
taxlaw-6842	1022	32	.	.	PUNCT
taxlaw-6842	1023	1	an	an	DET
taxlaw-6842	1023	2	increasing	increase	VERB
taxlaw-6842	1023	3	number	number	NOUN
taxlaw-6842	1023	4	of	of	ADP
taxlaw-6842	1023	5	donors	donor	NOUN
taxlaw-6842	1023	6	—	—	PUNCT
taxlaw-6842	1023	7	especially	especially	ADV
taxlaw-6842	1023	8	professionally	professionally	ADV
taxlaw-6842	1023	9	run	run	VERB
taxlaw-6842	1023	10	foundations	foundation	NOUN
taxlaw-6842	1023	11	—	—	PUNCT
taxlaw-6842	1023	12	have	have	AUX
taxlaw-6842	1023	13	begun	begin	VERB
taxlaw-6842	1023	14	requiring	require	VERB
taxlaw-6842	1023	15	more	more	ADV
taxlaw-6842	1023	16	sophisticated	sophisticated	ADJ
taxlaw-6842	1023	17	program	program	NOUN
taxlaw-6842	1023	18	evaluations.152	evaluations.152	NOUN
taxlaw-6842	1023	19	in	in	ADP
taxlaw-6842	1023	20	principle	principle	NOUN
taxlaw-6842	1023	21	,	,	PUNCT
taxlaw-6842	1023	22	this	this	PRON
taxlaw-6842	1023	23	is	be	AUX
taxlaw-6842	1023	24	a	a	DET
taxlaw-6842	1023	25	promising	promising	ADJ
taxlaw-6842	1023	26	trend	trend	NOUN
taxlaw-6842	1023	27	,	,	PUNCT
taxlaw-6842	1023	28	but	but	CCONJ
taxlaw-6842	1023	29	the	the	DET
taxlaw-6842	1023	30	funders	funder	NOUN
taxlaw-6842	1023	31	’	’	PART
taxlaw-6842	1023	32	role	role	NOUN
taxlaw-6842	1023	33	is	be	AUX
taxlaw-6842	1023	34	a	a	DET
taxlaw-6842	1023	35	mixed	mixed	ADJ
taxlaw-6842	1023	36	blessing	blessing	NOUN
taxlaw-6842	1023	37	.	.	PUNCT
taxlaw-6842	1024	1	on	on	ADP
taxlaw-6842	1024	2	the	the	DET
taxlaw-6842	1024	3	one	one	NUM
taxlaw-6842	1024	4	hand	hand	NOUN
taxlaw-6842	1024	5	,	,	PUNCT
taxlaw-6842	1024	6	donors	donor	NOUN
taxlaw-6842	1024	7	obviously	obviously	ADV
taxlaw-6842	1024	8	have	have	VERB
taxlaw-6842	1024	9	significant	significant	ADJ
taxlaw-6842	1024	10	influence	influence	NOUN
taxlaw-6842	1024	11	,	,	PUNCT
taxlaw-6842	1024	12	so	so	SCONJ
taxlaw-6842	1024	13	they	they	PRON
taxlaw-6842	1024	14	can	can	AUX
taxlaw-6842	1024	15	push	push	VERB
taxlaw-6842	1024	16	nonprofits	nonprofit	NOUN
taxlaw-6842	1024	17	to	to	PART
taxlaw-6842	1024	18	be	be	AUX
taxlaw-6842	1024	19	more	more	ADV
taxlaw-6842	1024	20	effective	effective	ADJ
taxlaw-6842	1024	21	,	,	PUNCT
taxlaw-6842	1024	22	as	as	ADV
taxlaw-6842	1024	23	long	long	ADV
taxlaw-6842	1024	24	as	as	SCONJ
taxlaw-6842	1024	25	they	they	PRON
taxlaw-6842	1024	26	focus	focus	VERB
taxlaw-6842	1024	27	on	on	ADP
taxlaw-6842	1024	28	the	the	DET
taxlaw-6842	1024	29	right	right	ADJ
taxlaw-6842	1024	30	issues	issue	NOUN
taxlaw-6842	1024	31	.	.	PUNCT
taxlaw-6842	1025	1	but	but	CCONJ
taxlaw-6842	1025	2	on	on	ADP
taxlaw-6842	1025	3	the	the	DET
taxlaw-6842	1025	4	other	other	ADJ
taxlaw-6842	1025	5	hand	hand	NOUN
taxlaw-6842	1025	6	,	,	PUNCT
taxlaw-6842	1025	7	donors	donor	NOUN
taxlaw-6842	1025	8	have	have	VERB
taxlaw-6842	1025	9	limited	limit	VERB
taxlaw-6842	1025	10	knowledge	knowledge	NOUN
taxlaw-6842	1025	11	of	of	ADP
taxlaw-6842	1025	12	their	their	PRON
taxlaw-6842	1025	13	grantees	grantee	NOUN
taxlaw-6842	1025	14	’	'	PUNCT
taxlaw-6842	1025	15	work	work	NOUN
taxlaw-6842	1025	16	.	.	PUNCT
taxlaw-6842	1026	1	as	as	ADP
taxlaw-6842	1026	2	a	a	DET
taxlaw-6842	1026	3	result	result	NOUN
taxlaw-6842	1026	4	,	,	PUNCT
taxlaw-6842	1026	5	donors	donor	NOUN
taxlaw-6842	1026	6	sometimes	sometimes	ADV
taxlaw-6842	1026	7	ask	ask	VERB
taxlaw-6842	1026	8	the	the	DET
taxlaw-6842	1026	9	wrong	wrong	ADJ
taxlaw-6842	1026	10	questions	question	NOUN
taxlaw-6842	1026	11	,	,	PUNCT
taxlaw-6842	1026	12	requiring	require	VERB
taxlaw-6842	1026	13	managers	manager	NOUN
taxlaw-6842	1026	14	to	to	PART
taxlaw-6842	1026	15	gather	gather	VERB
taxlaw-6842	1026	16	data	datum	NOUN
taxlaw-6842	1026	17	that	that	PRON
taxlaw-6842	1026	18	is	be	AUX
taxlaw-6842	1026	19	not	not	PART
taxlaw-6842	1026	20	especially	especially	ADV
taxlaw-6842	1026	21	illuminating	illuminating	ADJ
taxlaw-6842	1026	22	.	.	PUNCT
taxlaw-6842	1027	1	indeed	indeed	ADV
taxlaw-6842	1027	2	,	,	PUNCT
taxlaw-6842	1027	3	managers	manager	NOUN
taxlaw-6842	1027	4	may	may	AUX
taxlaw-6842	1027	5	scramble	scramble	VERB
taxlaw-6842	1027	6	to	to	PART
taxlaw-6842	1027	7	respond	respond	VERB
taxlaw-6842	1027	8	to	to	ADP
taxlaw-6842	1027	9	multiple	multiple	ADJ
taxlaw-6842	1027	10	funders	funder	NOUN
taxlaw-6842	1027	11	,	,	PUNCT
taxlaw-6842	1027	12	whose	whose	DET
taxlaw-6842	1027	13	questions	question	NOUN
taxlaw-6842	1027	14	are	be	AUX
taxlaw-6842	1027	15	not	not	PART
taxlaw-6842	1027	16	framed	frame	VERB
taxlaw-6842	1027	17	well	well	ADV
taxlaw-6842	1027	18	enough	enough	ADV
taxlaw-6842	1027	19	to	to	PART
taxlaw-6842	1027	20	test	test	VERB
taxlaw-6842	1027	21	(	(	PUNCT
taxlaw-6842	1027	22	or	or	CCONJ
taxlaw-6842	1027	23	improve	improve	VERB
taxlaw-6842	1027	24	)	)	PUNCT
taxlaw-6842	1027	25	the	the	DET
taxlaw-6842	1027	26	nonprofit	nonprofit	PROPN
taxlaw-6842	1027	27	’s	’s	PART
taxlaw-6842	1027	28	work.153	work.153	VERB
taxlaw-6842	1027	29	a	a	DET
taxlaw-6842	1027	30	better	well	ADJ
taxlaw-6842	1027	31	approach	approach	NOUN
taxlaw-6842	1027	32	is	be	AUX
taxlaw-6842	1027	33	for	for	SCONJ
taxlaw-6842	1027	34	the	the	DET
taxlaw-6842	1027	35	nonprofit	nonprofit	NOUN
taxlaw-6842	1027	36	itself	itself	PRON
taxlaw-6842	1027	37	to	to	PART
taxlaw-6842	1027	38	pose	pose	VERB
taxlaw-6842	1027	39	the	the	DET
taxlaw-6842	1027	40	right	right	ADJ
taxlaw-6842	1027	41	questions	question	NOUN
taxlaw-6842	1027	42	and	and	CCONJ
taxlaw-6842	1027	43	offer	offer	VERB
taxlaw-6842	1027	44	the	the	DET
taxlaw-6842	1027	45	relevant	relevant	ADJ
taxlaw-6842	1027	46	information	information	NOUN
taxlaw-6842	1027	47	.	.	PUNCT
taxlaw-6842	1028	1	this	this	DET
taxlaw-6842	1028	2	better	well	ADJ
taxlaw-6842	1028	3	outcome	outcome	NOUN
taxlaw-6842	1028	4	is	be	AUX
taxlaw-6842	1028	5	more	more	ADV
taxlaw-6842	1028	6	likely	likely	ADJ
taxlaw-6842	1028	7	if	if	SCONJ
taxlaw-6842	1028	8	managers	manager	NOUN
taxlaw-6842	1028	9	already	already	ADV
taxlaw-6842	1028	10	are	be	AUX
taxlaw-6842	1028	11	engaging	engage	VERB
taxlaw-6842	1028	12	in	in	ADP
taxlaw-6842	1028	13	rigorous	rigorous	ADJ
taxlaw-6842	1028	14	internal	internal	ADJ
taxlaw-6842	1028	15	reviews	review	NOUN
taxlaw-6842	1028	16	—	—	PUNCT
taxlaw-6842	1028	17	as	as	SCONJ
taxlaw-6842	1028	18	they	they	PRON
taxlaw-6842	1028	19	should	should	AUX
taxlaw-6842	1028	20	do	do	VERB
taxlaw-6842	1028	21	in	in	ADP
taxlaw-6842	1028	22	answering	answer	VERB
taxlaw-6842	1028	23	the	the	DET
taxlaw-6842	1028	24	three	three	NUM
taxlaw-6842	1028	25	questions	question	NOUN
taxlaw-6842	1028	26	.	.	PUNCT
taxlaw-6842	1029	1	they	they	PRON
taxlaw-6842	1029	2	can	can	AUX
taxlaw-6842	1029	3	then	then	ADV
taxlaw-6842	1029	4	urge	urge	VERB
taxlaw-6842	1029	5	funders	funder	NOUN
taxlaw-6842	1029	6	to	to	PART
taxlaw-6842	1029	7	accept	accept	VERB
taxlaw-6842	1029	8	data	datum	NOUN
taxlaw-6842	1029	9	and	and	CCONJ
taxlaw-6842	1029	10	analysis	analysis	NOUN
taxlaw-6842	1029	11	that	that	SCONJ
taxlaw-6842	1029	12	they	they	PRON
taxlaw-6842	1029	13	already	already	ADV
taxlaw-6842	1029	14	are	be	AUX
taxlaw-6842	1029	15	generating	generate	VERB
taxlaw-6842	1029	16	.	.	PUNCT
taxlaw-6842	1030	1	151	151	NUM
taxlaw-6842	1030	2	see	see	VERB
taxlaw-6842	1030	3	generally	generally	ADV
taxlaw-6842	1030	4	doerr	doerr	PROPN
taxlaw-6842	1030	5	,	,	PUNCT
taxlaw-6842	1030	6	supra	supra	PROPN
taxlaw-6842	1030	7	note	note	NOUN
taxlaw-6842	1030	8	46	46	NUM
taxlaw-6842	1030	9	(	(	PUNCT
taxlaw-6842	1030	10	describing	describe	VERB
taxlaw-6842	1030	11	morale	morale	NOUN
taxlaw-6842	1030	12	and	and	CCONJ
taxlaw-6842	1030	13	other	other	ADJ
taxlaw-6842	1030	14	benefits	benefit	NOUN
taxlaw-6842	1030	15	of	of	ADP
taxlaw-6842	1030	16	articulating	articulating	ADJ
taxlaw-6842	1030	17	organizational	organizational	ADJ
taxlaw-6842	1030	18	goals	goal	NOUN
taxlaw-6842	1030	19	)	)	PUNCT
taxlaw-6842	1030	20	.	.	PUNCT
taxlaw-6842	1031	1	152	152	NUM
taxlaw-6842	1031	2	patrick	patrick	PROPN
taxlaw-6842	1031	3	flynn	flynn	PROPN
taxlaw-6842	1031	4	&	&	CCONJ
taxlaw-6842	1031	5	virginia	virginia	PROPN
taxlaw-6842	1031	6	a.	a.	PROPN
taxlaw-6842	1031	7	hodgkinson	hodgkinson	PROPN
taxlaw-6842	1031	8	,	,	PUNCT
taxlaw-6842	1031	9	measuring	measure	VERB
taxlaw-6842	1031	10	the	the	DET
taxlaw-6842	1031	11	contributions	contribution	NOUN
taxlaw-6842	1031	12	of	of	ADP
taxlaw-6842	1031	13	the	the	DET
taxlaw-6842	1031	14	nonprofit	nonprofit	ADJ
taxlaw-6842	1031	15	sector	sector	NOUN
taxlaw-6842	1031	16	,	,	PUNCT
taxlaw-6842	1031	17	in	in	ADP
taxlaw-6842	1031	18	measuring	measure	VERB
taxlaw-6842	1031	19	impact	impact	NOUN
taxlaw-6842	1031	20	,	,	PUNCT
taxlaw-6842	1031	21	supra	supra	PROPN
taxlaw-6842	1031	22	note	note	NOUN
taxlaw-6842	1031	23	8	8	NUM
taxlaw-6842	1031	24	,	,	PUNCT
taxlaw-6842	1031	25	at	at	ADP
taxlaw-6842	1031	26	4	4	NUM
taxlaw-6842	1031	27	(	(	PUNCT
taxlaw-6842	1031	28	“	"	PUNCT
taxlaw-6842	1031	29	in	in	ADP
taxlaw-6842	1031	30	an	an	DET
taxlaw-6842	1031	31	increasingly	increasingly	ADV
taxlaw-6842	1031	32	competitive	competitive	ADJ
taxlaw-6842	1031	33	world	world	NOUN
taxlaw-6842	1031	34	in	in	ADP
taxlaw-6842	1031	35	which	which	PRON
taxlaw-6842	1031	36	nonprofits	nonprofit	NOUN
taxlaw-6842	1031	37	operate	operate	VERB
taxlaw-6842	1031	38	,	,	PUNCT
taxlaw-6842	1031	39	there	there	PRON
taxlaw-6842	1031	40	are	be	VERB
taxlaw-6842	1031	41	new	new	ADJ
taxlaw-6842	1031	42	demands	demand	NOUN
taxlaw-6842	1031	43	for	for	ADP
taxlaw-6842	1031	44	impact	impact	NOUN
taxlaw-6842	1031	45	analysis	analysis	NOUN
taxlaw-6842	1031	46	.	.	PUNCT
taxlaw-6842	1031	47	”	"	PUNCT
taxlaw-6842	1031	48	)	)	PUNCT
taxlaw-6842	1031	49	153	153	NUM
taxlaw-6842	1031	50	see	see	VERB
taxlaw-6842	1031	51	gugerty	gugerty	PROPN
taxlaw-6842	1031	52	&	&	CCONJ
taxlaw-6842	1031	53	kalman	kalman	PROPN
taxlaw-6842	1031	54	,	,	PUNCT
taxlaw-6842	1031	55	supra	supra	PROPN
taxlaw-6842	1031	56	note	note	PROPN
taxlaw-6842	1031	57	8	8	NUM
taxlaw-6842	1031	58	,	,	PUNCT
taxlaw-6842	1031	59	at	at	ADP
taxlaw-6842	1031	60	68	68	NUM
taxlaw-6842	1031	61	(	(	PUNCT
taxlaw-6842	1031	62	“	"	PUNCT
taxlaw-6842	1031	63	[	[	X
taxlaw-6842	1031	64	w]hile	w]hile	ADP
taxlaw-6842	1031	65	reporting	reporting	NOUN
taxlaw-6842	1031	66	requirements	requirement	NOUN
taxlaw-6842	1031	67	are	be	AUX
taxlaw-6842	1031	68	important	important	ADJ
taxlaw-6842	1031	69	for	for	SCONJ
taxlaw-6842	1031	70	funding	fund	VERB
taxlaw-6842	1031	71	organizations	organization	NOUN
taxlaw-6842	1031	72	to	to	PART
taxlaw-6842	1031	73	track	track	VERB
taxlaw-6842	1031	74	their	their	PRON
taxlaw-6842	1031	75	work	work	NOUN
taxlaw-6842	1031	76	,	,	PUNCT
taxlaw-6842	1031	77	they	they	PRON
taxlaw-6842	1031	78	often	often	ADV
taxlaw-6842	1031	79	require	require	VERB
taxlaw-6842	1031	80	grantee	grantee	NOUN
taxlaw-6842	1031	81	organizations	organization	NOUN
taxlaw-6842	1031	82	to	to	PART
taxlaw-6842	1031	83	collect	collect	VERB
taxlaw-6842	1031	84	information	information	NOUN
taxlaw-6842	1031	85	that	that	PRON
taxlaw-6842	1031	86	does	do	AUX
taxlaw-6842	1031	87	not	not	PART
taxlaw-6842	1031	88	help	help	VERB
taxlaw-6842	1031	89	improve	improve	VERB
taxlaw-6842	1031	90	operations	operation	NOUN
taxlaw-6842	1031	91	.	.	PUNCT
taxlaw-6842	1031	92	”	"	PUNCT
taxlaw-6842	1031	93	)	)	PUNCT
taxlaw-6842	1031	94	;	;	PUNCT
taxlaw-6842	1031	95	alexander	alexander	PROPN
taxlaw-6842	1031	96	,	,	PUNCT
taxlaw-6842	1031	97	brudney	brudney	PROPN
taxlaw-6842	1031	98	&	&	CCONJ
taxlaw-6842	1031	99	yang	yang	PROPN
taxlaw-6842	1031	100	,	,	PUNCT
taxlaw-6842	1031	101	supra	supra	PROPN
taxlaw-6842	1031	102	note	note	PROPN
taxlaw-6842	1031	103	104	104	NUM
taxlaw-6842	1031	104	,	,	PUNCT
taxlaw-6842	1031	105	at	at	ADP
taxlaw-6842	1031	106	566	566	NUM
taxlaw-6842	1031	107	-	-	SYM
taxlaw-6842	1031	108	67	67	NUM
taxlaw-6842	1031	109	(	(	PUNCT
taxlaw-6842	1031	110	“	"	PUNCT
taxlaw-6842	1031	111	nonprofit	nonprofit	ADJ
taxlaw-6842	1031	112	funding	funding	NOUN
taxlaw-6842	1031	113	may	may	AUX
taxlaw-6842	1031	114	derive	derive	VERB
taxlaw-6842	1031	115	from	from	ADP
taxlaw-6842	1031	116	dozens	dozen	NOUN
taxlaw-6842	1031	117	of	of	ADP
taxlaw-6842	1031	118	sources	source	NOUN
taxlaw-6842	1031	119	,	,	PUNCT
taxlaw-6842	1031	120	each	each	PRON
taxlaw-6842	1031	121	with	with	ADP
taxlaw-6842	1031	122	its	its	PRON
taxlaw-6842	1031	123	own	own	ADJ
taxlaw-6842	1031	124	processes	process	NOUN
taxlaw-6842	1031	125	and	and	CCONJ
taxlaw-6842	1031	126	measures	measure	NOUN
taxlaw-6842	1031	127	of	of	ADP
taxlaw-6842	1031	128	performance	performance	NOUN
taxlaw-6842	1031	129	,	,	PUNCT
taxlaw-6842	1031	130	time	time	NOUN
taxlaw-6842	1031	131	lines	line	NOUN
taxlaw-6842	1031	132	,	,	PUNCT
taxlaw-6842	1031	133	indicators	indicator	NOUN
taxlaw-6842	1031	134	,	,	PUNCT
taxlaw-6842	1031	135	and	and	CCONJ
taxlaw-6842	1031	136	tracking	tracking	NOUN
taxlaw-6842	1031	137	and	and	CCONJ
taxlaw-6842	1031	138	reporting	reporting	NOUN
taxlaw-6842	1031	139	.	.	PUNCT
taxlaw-6842	1031	140	.	.	PUNCT
taxlaw-6842	1031	141	.	.	PUNCT
taxlaw-6842	1032	1	.	.	PUNCT
taxlaw-6842	1033	1	as	as	ADP
taxlaw-6842	1033	2	a	a	DET
taxlaw-6842	1033	3	result	result	NOUN
taxlaw-6842	1033	4	of	of	ADP
taxlaw-6842	1033	5	such	such	ADJ
taxlaw-6842	1033	6	daunting	daunting	ADJ
taxlaw-6842	1033	7	complexity	complexity	NOUN
taxlaw-6842	1033	8	,	,	PUNCT
taxlaw-6842	1033	9	the	the	DET
taxlaw-6842	1033	10	practitioners	practitioner	NOUN
taxlaw-6842	1033	11	felt	feel	VERB
taxlaw-6842	1033	12	that	that	SCONJ
taxlaw-6842	1033	13	the	the	DET
taxlaw-6842	1033	14	potential	potential	NOUN
taxlaw-6842	1033	15	of	of	ADP
taxlaw-6842	1033	16	using	use	VERB
taxlaw-6842	1033	17	performance	performance	NOUN
taxlaw-6842	1033	18	measurement	measurement	NOUN
taxlaw-6842	1033	19	as	as	SCONJ
taxlaw-6842	1033	20	a	a	DET
taxlaw-6842	1033	21	management	management	NOUN
taxlaw-6842	1033	22	tool	tool	NOUN
taxlaw-6842	1033	23	is	be	AUX
taxlaw-6842	1033	24	squandered	squander	VERB
taxlaw-6842	1033	25	and	and	CCONJ
taxlaw-6842	1033	26	has	have	AUX
taxlaw-6842	1033	27	not	not	PART
taxlaw-6842	1033	28	led	lead	VERB
taxlaw-6842	1033	29	to	to	ADP
taxlaw-6842	1033	30	greater	great	ADJ
taxlaw-6842	1033	31	transparency	transparency	NOUN
taxlaw-6842	1033	32	or	or	CCONJ
taxlaw-6842	1033	33	better	well	ADJ
taxlaw-6842	1033	34	decision	decision	NOUN
taxlaw-6842	1033	35	making	making	NOUN
taxlaw-6842	1033	36	.	.	PUNCT
taxlaw-6842	1033	37	”	"	PUNCT
taxlaw-6842	1033	38	)	)	PUNCT
taxlaw-6842	1033	39	.	.	PUNCT
taxlaw-6842	1034	1	[	[	X
taxlaw-6842	1034	2	vol	vol	NOUN
taxlaw-6842	1034	3	.	.	PROPN
taxlaw-6842	1034	4	11.2	11.2	NUM
taxlaw-6842	1034	5	columbia	columbia	PROPN
taxlaw-6842	1034	6	journal	journal	PROPN
taxlaw-6842	1034	7	of	of	ADP
taxlaw-6842	1034	8	tax	tax	NOUN
taxlaw-6842	1034	9	law	law	NOUN
taxlaw-6842	1034	10	120	120	NUM
taxlaw-6842	1034	11	fifth	fifth	ADJ
taxlaw-6842	1034	12	,	,	PUNCT
taxlaw-6842	1034	13	and	and	CCONJ
taxlaw-6842	1034	14	relatedly	relatedly	ADV
taxlaw-6842	1034	15	,	,	PUNCT
taxlaw-6842	1034	16	by	by	ADP
taxlaw-6842	1034	17	producing	produce	VERB
taxlaw-6842	1034	18	a	a	DET
taxlaw-6842	1034	19	clear	clear	ADJ
taxlaw-6842	1034	20	strategy	strategy	NOUN
taxlaw-6842	1034	21	and	and	CCONJ
taxlaw-6842	1034	22	sharing	share	VERB
taxlaw-6842	1034	23	it	it	PRON
taxlaw-6842	1034	24	internally	internally	ADV
taxlaw-6842	1034	25	,	,	PUNCT
taxlaw-6842	1034	26	a	a	DET
taxlaw-6842	1034	27	nonprofit	nonprofit	NOUN
taxlaw-6842	1034	28	can	can	AUX
taxlaw-6842	1034	29	speak	speak	VERB
taxlaw-6842	1034	30	with	with	ADP
taxlaw-6842	1034	31	one	one	NUM
taxlaw-6842	1034	32	up	up	ADP
taxlaw-6842	1034	33	-	-	PUNCT
taxlaw-6842	1034	34	to	to	ADP
taxlaw-6842	1034	35	-	-	PUNCT
taxlaw-6842	1034	36	date	date	NOUN
taxlaw-6842	1034	37	voice	voice	NOUN
taxlaw-6842	1034	38	in	in	ADP
taxlaw-6842	1034	39	addressing	address	VERB
taxlaw-6842	1034	40	external	external	ADJ
taxlaw-6842	1034	41	audiences	audience	NOUN
taxlaw-6842	1034	42	.	.	PUNCT
taxlaw-6842	1035	1	for	for	ADP
taxlaw-6842	1035	2	example	example	NOUN
taxlaw-6842	1035	3	,	,	PUNCT
taxlaw-6842	1035	4	the	the	DET
taxlaw-6842	1035	5	program	program	NOUN
taxlaw-6842	1035	6	analysis	analysis	NOUN
taxlaw-6842	1035	7	can	can	AUX
taxlaw-6842	1035	8	help	help	VERB
taxlaw-6842	1035	9	make	make	VERB
taxlaw-6842	1035	10	the	the	DET
taxlaw-6842	1035	11	case	case	NOUN
taxlaw-6842	1035	12	to	to	ADP
taxlaw-6842	1035	13	traditional	traditional	ADJ
taxlaw-6842	1035	14	funders	funder	NOUN
taxlaw-6842	1035	15	,	,	PUNCT
taxlaw-6842	1035	16	who	who	PRON
taxlaw-6842	1035	17	focus	focus	VERB
taxlaw-6842	1035	18	more	more	ADV
taxlaw-6842	1035	19	on	on	ADP
taxlaw-6842	1035	20	good	good	ADJ
taxlaw-6842	1035	21	intentions	intention	NOUN
taxlaw-6842	1035	22	than	than	ADP
taxlaw-6842	1035	23	on	on	ADP
taxlaw-6842	1035	24	impact	impact	NOUN
taxlaw-6842	1035	25	.	.	PUNCT
taxlaw-6842	1036	1	as	as	SCONJ
taxlaw-6842	1036	2	noted	note	VERB
taxlaw-6842	1036	3	above	above	ADV
taxlaw-6842	1036	4	,	,	PUNCT
taxlaw-6842	1036	5	these	these	DET
taxlaw-6842	1036	6	funders	funder	NOUN
taxlaw-6842	1036	7	may	may	AUX
taxlaw-6842	1036	8	be	be	AUX
taxlaw-6842	1036	9	disappointed	disappoint	VERB
taxlaw-6842	1036	10	that	that	SCONJ
taxlaw-6842	1036	11	programs	program	NOUN
taxlaw-6842	1036	12	they	they	PRON
taxlaw-6842	1036	13	have	have	AUX
taxlaw-6842	1036	14	supported	support	VERB
taxlaw-6842	1036	15	for	for	ADP
taxlaw-6842	1036	16	years	year	NOUN
taxlaw-6842	1036	17	need	need	VERB
taxlaw-6842	1036	18	to	to	PART
taxlaw-6842	1036	19	be	be	AUX
taxlaw-6842	1036	20	retooled	retool	VERB
taxlaw-6842	1036	21	or	or	CCONJ
taxlaw-6842	1036	22	replaced.154	replaced.154	VERB
taxlaw-6842	1036	23	to	to	PART
taxlaw-6842	1036	24	bring	bring	VERB
taxlaw-6842	1036	25	these	these	DET
taxlaw-6842	1036	26	donors	donor	NOUN
taxlaw-6842	1036	27	around	around	ADP
taxlaw-6842	1036	28	,	,	PUNCT
taxlaw-6842	1036	29	a	a	DET
taxlaw-6842	1036	30	nonprofit	nonprofit	NOUN
taxlaw-6842	1036	31	usually	usually	ADV
taxlaw-6842	1036	32	relies	rely	VERB
taxlaw-6842	1036	33	on	on	ADP
taxlaw-6842	1036	34	its	its	PRON
taxlaw-6842	1036	35	fundraisers	fundraiser	NOUN
taxlaw-6842	1036	36	,	,	PUNCT
taxlaw-6842	1036	37	who	who	PRON
taxlaw-6842	1036	38	are	be	AUX
taxlaw-6842	1036	39	supposed	suppose	VERB
taxlaw-6842	1036	40	to	to	PART
taxlaw-6842	1036	41	form	form	VERB
taxlaw-6842	1036	42	close	close	ADJ
taxlaw-6842	1036	43	ties	tie	NOUN
taxlaw-6842	1036	44	with	with	ADP
taxlaw-6842	1036	45	them	they	PRON
taxlaw-6842	1036	46	.	.	PUNCT
taxlaw-6842	1037	1	yet	yet	ADV
taxlaw-6842	1037	2	in	in	ADP
taxlaw-6842	1037	3	order	order	NOUN
taxlaw-6842	1037	4	to	to	PART
taxlaw-6842	1037	5	“	"	PUNCT
taxlaw-6842	1037	6	sell	sell	VERB
taxlaw-6842	1037	7	”	"	PUNCT
taxlaw-6842	1037	8	the	the	DET
taxlaw-6842	1037	9	new	new	ADJ
taxlaw-6842	1037	10	strategy	strategy	NOUN
taxlaw-6842	1037	11	,	,	PUNCT
taxlaw-6842	1037	12	fundraisers	fundraiser	NOUN
taxlaw-6842	1037	13	need	need	VERB
taxlaw-6842	1037	14	to	to	PART
taxlaw-6842	1037	15	understand	understand	VERB
taxlaw-6842	1037	16	it	it	PRON
taxlaw-6842	1037	17	.	.	PUNCT
taxlaw-6842	1038	1	this	this	PRON
taxlaw-6842	1038	2	does	do	AUX
taxlaw-6842	1038	3	not	not	PART
taxlaw-6842	1038	4	happen	happen	VERB
taxlaw-6842	1038	5	automatically	automatically	ADV
taxlaw-6842	1038	6	,	,	PUNCT
taxlaw-6842	1038	7	since	since	SCONJ
taxlaw-6842	1038	8	fundraisers	fundraiser	NOUN
taxlaw-6842	1038	9	are	be	AUX
taxlaw-6842	1038	10	not	not	PART
taxlaw-6842	1038	11	usually	usually	ADV
taxlaw-6842	1038	12	involved	involve	VERB
taxlaw-6842	1038	13	in	in	ADP
taxlaw-6842	1038	14	program	program	NOUN
taxlaw-6842	1038	15	planning	planning	NOUN
taxlaw-6842	1038	16	.	.	PUNCT
taxlaw-6842	1039	1	fortunately	fortunately	ADV
taxlaw-6842	1039	2	,	,	PUNCT
taxlaw-6842	1039	3	the	the	DET
taxlaw-6842	1039	4	program	program	NOUN
taxlaw-6842	1039	5	analysis	analysis	NOUN
taxlaw-6842	1039	6	supplies	supply	VERB
taxlaw-6842	1039	7	the	the	DET
taxlaw-6842	1039	8	details	detail	NOUN
taxlaw-6842	1039	9	they	they	PRON
taxlaw-6842	1039	10	need	need	VERB
taxlaw-6842	1039	11	.	.	PUNCT
taxlaw-6842	1040	1	indeed	indeed	ADV
taxlaw-6842	1040	2	,	,	PUNCT
taxlaw-6842	1040	3	without	without	ADP
taxlaw-6842	1040	4	it	it	PRON
taxlaw-6842	1040	5	,	,	PUNCT
taxlaw-6842	1040	6	fundraisers	fundraiser	NOUN
taxlaw-6842	1040	7	might	might	AUX
taxlaw-6842	1040	8	play	play	VERB
taxlaw-6842	1040	9	a	a	DET
taxlaw-6842	1040	10	counterproductive	counterproductive	ADJ
taxlaw-6842	1040	11	role	role	NOUN
taxlaw-6842	1040	12	by	by	ADP
taxlaw-6842	1040	13	continuing	continue	VERB
taxlaw-6842	1040	14	to	to	PART
taxlaw-6842	1040	15	“	"	PUNCT
taxlaw-6842	1040	16	pitch	pitch	VERB
taxlaw-6842	1040	17	”	"	PUNCT
taxlaw-6842	1040	18	the	the	DET
taxlaw-6842	1040	19	old	old	ADJ
taxlaw-6842	1040	20	approach	approach	NOUN
taxlaw-6842	1040	21	.	.	PUNCT
taxlaw-6842	1041	1	in	in	ADP
taxlaw-6842	1041	2	the	the	DET
taxlaw-6842	1041	3	same	same	ADJ
taxlaw-6842	1041	4	way	way	NOUN
taxlaw-6842	1041	5	,	,	PUNCT
taxlaw-6842	1041	6	the	the	DET
taxlaw-6842	1041	7	program	program	NOUN
taxlaw-6842	1041	8	analysis	analysis	NOUN
taxlaw-6842	1041	9	also	also	ADV
taxlaw-6842	1041	10	helps	help	VERB
taxlaw-6842	1041	11	the	the	DET
taxlaw-6842	1041	12	marketing	marketing	NOUN
taxlaw-6842	1041	13	department	department	NOUN
taxlaw-6842	1041	14	update	update	VERB
taxlaw-6842	1041	15	their	their	PRON
taxlaw-6842	1041	16	messaging	messaging	NOUN
taxlaw-6842	1041	17	to	to	ADP
taxlaw-6842	1041	18	journalists	journalist	NOUN
taxlaw-6842	1041	19	,	,	PUNCT
taxlaw-6842	1041	20	online	online	ADJ
taxlaw-6842	1041	21	donors	donor	NOUN
taxlaw-6842	1041	22	,	,	PUNCT
taxlaw-6842	1041	23	and	and	CCONJ
taxlaw-6842	1041	24	other	other	ADJ
taxlaw-6842	1041	25	key	key	ADJ
taxlaw-6842	1041	26	audiences	audience	NOUN
taxlaw-6842	1041	27	.	.	PUNCT
taxlaw-6842	1042	1	c.	c.	NOUN
taxlaw-6842	1042	2	costs	cost	NOUN
taxlaw-6842	1042	3	of	of	ADP
taxlaw-6842	1042	4	preparing	prepare	VERB
taxlaw-6842	1042	5	a	a	DET
taxlaw-6842	1042	6	program	program	NOUN
taxlaw-6842	1042	7	analysis	analysis	NOUN
taxlaw-6842	1042	8	as	as	SCONJ
taxlaw-6842	1042	9	the	the	DET
taxlaw-6842	1042	10	last	last	ADJ
taxlaw-6842	1042	11	section	section	NOUN
taxlaw-6842	1042	12	showed	show	VERB
taxlaw-6842	1042	13	,	,	PUNCT
taxlaw-6842	1042	14	answering	answer	VERB
taxlaw-6842	1042	15	the	the	DET
taxlaw-6842	1042	16	three	three	NUM
taxlaw-6842	1042	17	questions	question	NOUN
taxlaw-6842	1042	18	offers	offer	VERB
taxlaw-6842	1042	19	significant	significant	ADJ
taxlaw-6842	1042	20	benefits	benefit	NOUN
taxlaw-6842	1042	21	,	,	PUNCT
taxlaw-6842	1042	22	even	even	ADV
taxlaw-6842	1042	23	if	if	SCONJ
taxlaw-6842	1042	24	the	the	DET
taxlaw-6842	1042	25	answers	answer	NOUN
taxlaw-6842	1042	26	are	be	AUX
taxlaw-6842	1042	27	not	not	PART
taxlaw-6842	1042	28	shared	share	VERB
taxlaw-6842	1042	29	widely	widely	ADV
taxlaw-6842	1042	30	.	.	PUNCT
taxlaw-6842	1043	1	yet	yet	CCONJ
taxlaw-6842	1043	2	this	this	DET
taxlaw-6842	1043	3	exercise	exercise	NOUN
taxlaw-6842	1043	4	is	be	AUX
taxlaw-6842	1043	5	not	not	PART
taxlaw-6842	1043	6	cost	cost	NOUN
taxlaw-6842	1043	7	-	-	PUNCT
taxlaw-6842	1043	8	free	free	ADJ
taxlaw-6842	1043	9	.	.	PUNCT
taxlaw-6842	1044	1	this	this	DET
taxlaw-6842	1044	2	section	section	NOUN
taxlaw-6842	1044	3	highlights	highlight	VERB
taxlaw-6842	1044	4	three	three	NUM
taxlaw-6842	1044	5	costs	cost	NOUN
taxlaw-6842	1044	6	,	,	PUNCT
taxlaw-6842	1044	7	which	which	PRON
taxlaw-6842	1044	8	should	should	AUX
taxlaw-6842	1044	9	be	be	AUX
taxlaw-6842	1044	10	manageable	manageable	ADJ
taxlaw-6842	1044	11	at	at	ADP
taxlaw-6842	1044	12	most	most	ADJ
taxlaw-6842	1044	13	nonprofits	nonprofit	NOUN
taxlaw-6842	1044	14	.	.	PUNCT
taxlaw-6842	1045	1	first	first	ADV
taxlaw-6842	1045	2	,	,	PUNCT
taxlaw-6842	1045	3	and	and	CCONJ
taxlaw-6842	1045	4	most	most	ADV
taxlaw-6842	1045	5	fundamentally	fundamentally	ADV
taxlaw-6842	1045	6	,	,	PUNCT
taxlaw-6842	1045	7	preparing	prepare	VERB
taxlaw-6842	1045	8	rigorous	rigorous	ADJ
taxlaw-6842	1045	9	and	and	CCONJ
taxlaw-6842	1045	10	comprehensive	comprehensive	ADJ
taxlaw-6842	1045	11	answers	answer	NOUN
taxlaw-6842	1045	12	requires	require	VERB
taxlaw-6842	1045	13	time	time	NOUN
taxlaw-6842	1045	14	and	and	CCONJ
taxlaw-6842	1045	15	effort	effort	NOUN
taxlaw-6842	1045	16	.	.	PUNCT
taxlaw-6842	1046	1	hours	hour	NOUN
taxlaw-6842	1046	2	invested	invest	VERB
taxlaw-6842	1046	3	in	in	ADP
taxlaw-6842	1046	4	this	this	DET
taxlaw-6842	1046	5	analysis	analysis	NOUN
taxlaw-6842	1046	6	can	can	AUX
taxlaw-6842	1046	7	not	not	PART
taxlaw-6842	1046	8	be	be	AUX
taxlaw-6842	1046	9	devoted	devote	VERB
taxlaw-6842	1046	10	to	to	ADP
taxlaw-6842	1046	11	other	other	ADJ
taxlaw-6842	1046	12	tasks	task	NOUN
taxlaw-6842	1046	13	,	,	PUNCT
taxlaw-6842	1046	14	including	include	VERB
taxlaw-6842	1046	15	work	work	NOUN
taxlaw-6842	1046	16	with	with	ADP
taxlaw-6842	1046	17	beneficiaries	beneficiary	NOUN
taxlaw-6842	1046	18	and	and	CCONJ
taxlaw-6842	1046	19	fundraising	fundraising	NOUN
taxlaw-6842	1046	20	.	.	PUNCT
taxlaw-6842	1047	1	some	some	DET
taxlaw-6842	1047	2	managers	manager	NOUN
taxlaw-6842	1047	3	are	be	AUX
taxlaw-6842	1047	4	reluctant	reluctant	ADJ
taxlaw-6842	1047	5	to	to	PART
taxlaw-6842	1047	6	serve	serve	VERB
taxlaw-6842	1047	7	fewer	few	ADJ
taxlaw-6842	1047	8	clients	client	NOUN
taxlaw-6842	1047	9	or	or	CCONJ
taxlaw-6842	1047	10	to	to	PART
taxlaw-6842	1047	11	lay	lay	VERB
taxlaw-6842	1047	12	off	off	ADP
taxlaw-6842	1047	13	program	program	NOUN
taxlaw-6842	1047	14	experts	expert	NOUN
taxlaw-6842	1047	15	or	or	CCONJ
taxlaw-6842	1047	16	fundraisers	fundraiser	NOUN
taxlaw-6842	1047	17	in	in	ADP
taxlaw-6842	1047	18	order	order	NOUN
taxlaw-6842	1047	19	to	to	PART
taxlaw-6842	1047	20	fund	fund	VERB
taxlaw-6842	1047	21	a	a	DET
taxlaw-6842	1047	22	more	more	ADV
taxlaw-6842	1047	23	rigorous	rigorous	ADJ
taxlaw-6842	1047	24	planning	planning	NOUN
taxlaw-6842	1047	25	process	process	NOUN
taxlaw-6842	1047	26	.	.	PUNCT
taxlaw-6842	1048	1	yet	yet	ADV
taxlaw-6842	1048	2	if	if	SCONJ
taxlaw-6842	1048	3	this	this	DET
taxlaw-6842	1048	4	investment	investment	NOUN
taxlaw-6842	1048	5	helps	help	VERB
taxlaw-6842	1048	6	them	they	PRON
taxlaw-6842	1048	7	deploy	deploy	VERB
taxlaw-6842	1048	8	resources	resource	NOUN
taxlaw-6842	1048	9	more	more	ADV
taxlaw-6842	1048	10	efficiently	efficiently	ADV
taxlaw-6842	1048	11	,	,	PUNCT
taxlaw-6842	1048	12	they	they	PRON
taxlaw-6842	1048	13	would	would	AUX
taxlaw-6842	1048	14	serve	serve	VERB
taxlaw-6842	1048	15	beneficiaries	beneficiary	NOUN
taxlaw-6842	1048	16	more	more	ADV
taxlaw-6842	1048	17	effectively	effectively	ADV
taxlaw-6842	1048	18	.	.	PUNCT
taxlaw-6842	1049	1	rigorous	rigorous	ADJ
taxlaw-6842	1049	2	planning	planning	NOUN
taxlaw-6842	1049	3	also	also	ADV
taxlaw-6842	1049	4	can	can	AUX
taxlaw-6842	1049	5	inspire	inspire	VERB
taxlaw-6842	1049	6	confidence	confidence	NOUN
taxlaw-6842	1049	7	in	in	ADP
taxlaw-6842	1049	8	donors	donor	NOUN
taxlaw-6842	1049	9	,	,	PUNCT
taxlaw-6842	1049	10	attracting	attract	VERB
taxlaw-6842	1049	11	more	more	ADJ
taxlaw-6842	1049	12	resources	resource	NOUN
taxlaw-6842	1049	13	for	for	ADP
taxlaw-6842	1049	14	the	the	DET
taxlaw-6842	1049	15	nonprofit	nonprofit	NOUN
taxlaw-6842	1049	16	’s	’s	PART
taxlaw-6842	1049	17	work	work	NOUN
taxlaw-6842	1049	18	.	.	PUNCT
taxlaw-6842	1050	1	as	as	ADP
taxlaw-6842	1050	2	a	a	DET
taxlaw-6842	1050	3	result	result	NOUN
taxlaw-6842	1050	4	,	,	PUNCT
taxlaw-6842	1050	5	skimping	skimp	VERB
taxlaw-6842	1050	6	on	on	ADP
taxlaw-6842	1050	7	planning	planning	NOUN
taxlaw-6842	1050	8	turns	turn	VERB
taxlaw-6842	1050	9	out	out	ADP
taxlaw-6842	1050	10	to	to	PART
taxlaw-6842	1050	11	be	be	AUX
taxlaw-6842	1050	12	a	a	DET
taxlaw-6842	1050	13	false	false	ADJ
taxlaw-6842	1050	14	economy	economy	NOUN
taxlaw-6842	1050	15	in	in	ADP
taxlaw-6842	1050	16	many	many	ADJ
taxlaw-6842	1050	17	cases	case	NOUN
taxlaw-6842	1050	18	.	.	PUNCT
taxlaw-6842	1051	1	the	the	DET
taxlaw-6842	1051	2	value	value	NOUN
taxlaw-6842	1051	3	of	of	ADP
taxlaw-6842	1051	4	investments	investment	NOUN
taxlaw-6842	1051	5	in	in	ADP
taxlaw-6842	1051	6	planning	planning	NOUN
taxlaw-6842	1051	7	increases	increase	NOUN
taxlaw-6842	1051	8	with	with	ADP
taxlaw-6842	1051	9	a	a	DET
taxlaw-6842	1051	10	nonprofit	nonprofit	ADJ
taxlaw-6842	1051	11	’s	’s	NOUN
taxlaw-6842	1051	12	size	size	NOUN
taxlaw-6842	1051	13	and	and	CCONJ
taxlaw-6842	1051	14	complexity	complexity	NOUN
taxlaw-6842	1051	15	.	.	PUNCT
taxlaw-6842	1052	1	for	for	ADP
taxlaw-6842	1052	2	example	example	NOUN
taxlaw-6842	1052	3	,	,	PUNCT
taxlaw-6842	1052	4	a	a	DET
taxlaw-6842	1052	5	nonprofit	nonprofit	NOUN
taxlaw-6842	1052	6	that	that	PRON
taxlaw-6842	1052	7	runs	run	VERB
taxlaw-6842	1052	8	only	only	ADV
taxlaw-6842	1052	9	one	one	NUM
taxlaw-6842	1052	10	program	program	NOUN
taxlaw-6842	1052	11	,	,	PUNCT
taxlaw-6842	1052	12	which	which	PRON
taxlaw-6842	1052	13	is	be	AUX
taxlaw-6842	1052	14	valuable	valuable	ADJ
taxlaw-6842	1052	15	and	and	CCONJ
taxlaw-6842	1052	16	runs	run	VERB
taxlaw-6842	1052	17	efficiently	efficiently	ADV
taxlaw-6842	1052	18	,	,	PUNCT
taxlaw-6842	1052	19	has	have	VERB
taxlaw-6842	1052	20	less	less	ADJ
taxlaw-6842	1052	21	need	need	NOUN
taxlaw-6842	1052	22	to	to	PART
taxlaw-6842	1052	23	reevaluate	reevaluate	VERB
taxlaw-6842	1052	24	goals	goal	NOUN
taxlaw-6842	1052	25	and	and	CCONJ
taxlaw-6842	1052	26	operations	operation	NOUN
taxlaw-6842	1052	27	every	every	DET
taxlaw-6842	1052	28	year	year	NOUN
taxlaw-6842	1052	29	than	than	ADP
taxlaw-6842	1052	30	one	one	NUM
taxlaw-6842	1052	31	with	with	ADP
taxlaw-6842	1052	32	multiple	multiple	ADJ
taxlaw-6842	1052	33	programs	program	NOUN
taxlaw-6842	1052	34	.	.	PUNCT
taxlaw-6842	1053	1	yet	yet	ADV
taxlaw-6842	1053	2	even	even	ADV
taxlaw-6842	1053	3	though	though	SCONJ
taxlaw-6842	1053	4	simple	simple	ADJ
taxlaw-6842	1053	5	nonprofits	nonprofit	NOUN
taxlaw-6842	1053	6	have	have	VERB
taxlaw-6842	1053	7	less	less	ADJ
taxlaw-6842	1053	8	need	need	NOUN
taxlaw-6842	1053	9	for	for	ADP
taxlaw-6842	1053	10	this	this	DET
taxlaw-6842	1053	11	process	process	NOUN
taxlaw-6842	1053	12	,	,	PUNCT
taxlaw-6842	1053	13	they	they	PRON
taxlaw-6842	1053	14	can	can	AUX
taxlaw-6842	1053	15	run	run	VERB
taxlaw-6842	1053	16	it	it	PRON
taxlaw-6842	1053	17	more	more	ADV
taxlaw-6842	1053	18	easily	easily	ADV
taxlaw-6842	1053	19	.	.	PUNCT
taxlaw-6842	1054	1	since	since	SCONJ
taxlaw-6842	1054	2	there	there	PRON
taxlaw-6842	1054	3	are	be	VERB
taxlaw-6842	1054	4	fewer	few	ADJ
taxlaw-6842	1054	5	hard	hard	ADJ
taxlaw-6842	1054	6	questions	question	NOUN
taxlaw-6842	1054	7	to	to	PART
taxlaw-6842	1054	8	answer	answer	VERB
taxlaw-6842	1054	9	,	,	PUNCT
taxlaw-6842	1054	10	a	a	DET
taxlaw-6842	1054	11	simple	simple	ADJ
taxlaw-6842	1054	12	(	(	PUNCT
taxlaw-6842	1054	13	and	and	CCONJ
taxlaw-6842	1054	14	relatively	relatively	ADV
taxlaw-6842	1054	15	inexpensive	inexpensive	ADJ
taxlaw-6842	1054	16	)	)	PUNCT
taxlaw-6842	1054	17	process	process	NOUN
taxlaw-6842	1054	18	is	be	AUX
taxlaw-6842	1054	19	adequate	adequate	ADJ
taxlaw-6842	1054	20	,	,	PUNCT
taxlaw-6842	1054	21	and	and	CCONJ
taxlaw-6842	1054	22	this	this	DET
taxlaw-6842	1054	23	“	"	PUNCT
taxlaw-6842	1054	24	bare	bare	ADJ
taxlaw-6842	1054	25	bones	bone	NOUN
taxlaw-6842	1054	26	”	"	PUNCT
taxlaw-6842	1054	27	process	process	NOUN
taxlaw-6842	1054	28	is	be	AUX
taxlaw-6842	1054	29	likely	likely	ADJ
taxlaw-6842	1054	30	to	to	PART
taxlaw-6842	1054	31	be	be	AUX
taxlaw-6842	1054	32	cost	cost	NOUN
taxlaw-6842	1054	33	-	-	PUNCT
taxlaw-6842	1054	34	justified	justify	VERB
taxlaw-6842	1054	35	.	.	PUNCT
taxlaw-6842	1055	1	arguably	arguably	ADV
taxlaw-6842	1055	2	,	,	PUNCT
taxlaw-6842	1055	3	then	then	ADV
taxlaw-6842	1055	4	,	,	PUNCT
taxlaw-6842	1055	5	every	every	DET
taxlaw-6842	1055	6	nonprofit	nonprofit	NOUN
taxlaw-6842	1055	7	should	should	AUX
taxlaw-6842	1055	8	provide	provide	VERB
taxlaw-6842	1055	9	at	at	ADP
taxlaw-6842	1055	10	least	least	ADJ
taxlaw-6842	1055	11	basic	basic	ADJ
taxlaw-6842	1055	12	answers	answer	NOUN
taxlaw-6842	1055	13	to	to	ADP
taxlaw-6842	1055	14	the	the	DET
taxlaw-6842	1055	15	three	three	NUM
taxlaw-6842	1055	16	questions	question	NOUN
taxlaw-6842	1055	17	–	–	PUNCT
taxlaw-6842	1055	18	or	or	CCONJ
taxlaw-6842	1055	19	,	,	PUNCT
taxlaw-6842	1055	20	at	at	ADP
taxlaw-6842	1055	21	least	least	ADJ
taxlaw-6842	1055	22	,	,	PUNCT
taxlaw-6842	1055	23	every	every	DET
taxlaw-6842	1055	24	nonprofit	nonprofit	NOUN
taxlaw-6842	1055	25	with	with	ADP
taxlaw-6842	1055	26	a	a	DET
taxlaw-6842	1055	27	budget	budget	NOUN
taxlaw-6842	1055	28	or	or	CCONJ
taxlaw-6842	1055	29	employee	employee	NOUN
taxlaw-6842	1055	30	head	head	NOUN
taxlaw-6842	1055	31	count	count	VERB
taxlaw-6842	1055	32	above	above	ADP
taxlaw-6842	1055	33	a	a	DET
taxlaw-6842	1055	34	minimum	minimum	ADJ
taxlaw-6842	1055	35	level	level	NOUN
taxlaw-6842	1055	36	—	—	PUNCT
taxlaw-6842	1055	37	while	while	SCONJ
taxlaw-6842	1055	38	larger	large	ADJ
taxlaw-6842	1055	39	and	and	CCONJ
taxlaw-6842	1055	40	more	more	ADV
taxlaw-6842	1055	41	complex	complex	ADJ
taxlaw-6842	1055	42	nonprofits	nonprofit	NOUN
taxlaw-6842	1055	43	should	should	AUX
taxlaw-6842	1055	44	provide	provide	VERB
taxlaw-6842	1055	45	more	more	ADV
taxlaw-6842	1055	46	comprehensive	comprehensive	ADJ
taxlaw-6842	1055	47	answers	answer	NOUN
taxlaw-6842	1055	48	.	.	PUNCT
taxlaw-6842	1056	1	a	a	DET
taxlaw-6842	1056	2	second	second	ADJ
taxlaw-6842	1056	3	cost	cost	NOUN
taxlaw-6842	1056	4	of	of	ADP
taxlaw-6842	1056	5	preparing	prepare	VERB
taxlaw-6842	1056	6	a	a	DET
taxlaw-6842	1056	7	program	program	NOUN
taxlaw-6842	1056	8	analysis	analysis	NOUN
taxlaw-6842	1056	9	is	be	AUX
taxlaw-6842	1056	10	that	that	SCONJ
taxlaw-6842	1056	11	key	key	ADJ
taxlaw-6842	1056	12	stakeholders	stakeholder	NOUN
taxlaw-6842	1056	13	have	have	VERB
taxlaw-6842	1056	14	to	to	PART
taxlaw-6842	1056	15	make	make	VERB
taxlaw-6842	1056	16	difficult	difficult	ADJ
taxlaw-6842	1056	17	(	(	PUNCT
taxlaw-6842	1056	18	and	and	CCONJ
taxlaw-6842	1056	19	even	even	ADV
taxlaw-6842	1056	20	unpleasant	unpleasant	ADJ
taxlaw-6842	1056	21	)	)	PUNCT
taxlaw-6842	1056	22	choices	choice	NOUN
taxlaw-6842	1056	23	.	.	PUNCT
taxlaw-6842	1057	1	for	for	ADP
taxlaw-6842	1057	2	example	example	NOUN
taxlaw-6842	1057	3	,	,	PUNCT
taxlaw-6842	1057	4	some	some	DET
taxlaw-6842	1057	5	professionals	professional	NOUN
taxlaw-6842	1057	6	are	be	AUX
taxlaw-6842	1057	7	viscerally	viscerally	ADV
taxlaw-6842	1057	8	uncomfortable	uncomfortable	ADJ
taxlaw-6842	1057	9	with	with	ADP
taxlaw-6842	1057	10	quantifying	quantify	VERB
taxlaw-6842	1057	11	(	(	PUNCT
taxlaw-6842	1057	12	and	and	CCONJ
taxlaw-6842	1057	13	ranking	ranking	NOUN
taxlaw-6842	1057	14	)	)	PUNCT
taxlaw-6842	1057	15	the	the	DET
taxlaw-6842	1057	16	needs	need	NOUN
taxlaw-6842	1057	17	of	of	ADP
taxlaw-6842	1057	18	different	different	ADJ
taxlaw-6842	1057	19	populations	population	NOUN
taxlaw-6842	1057	20	.	.	PUNCT
taxlaw-6842	1058	1	they	they	PRON
taxlaw-6842	1058	2	regard	regard	VERB
taxlaw-6842	1058	3	this	this	DET
taxlaw-6842	1058	4	approach	approach	NOUN
taxlaw-6842	1058	5	as	as	ADP
taxlaw-6842	1058	6	cold	cold	ADJ
taxlaw-6842	1058	7	-	-	PUNCT
taxlaw-6842	1058	8	hearted	hearted	ADJ
taxlaw-6842	1058	9	and	and	CCONJ
taxlaw-6842	1058	10	better	well	ADV
taxlaw-6842	1058	11	suited	suited	ADJ
taxlaw-6842	1058	12	to	to	ADP
taxlaw-6842	1058	13	the	the	DET
taxlaw-6842	1058	14	commercial	commercial	ADJ
taxlaw-6842	1058	15	world	world	NOUN
taxlaw-6842	1058	16	they	they	PRON
taxlaw-6842	1058	17	escaped	escape	VERB
taxlaw-6842	1058	18	in	in	ADP
taxlaw-6842	1058	19	working	work	VERB
taxlaw-6842	1058	20	at	at	ADP
taxlaw-6842	1058	21	nonprofits	nonprofit	NOUN
taxlaw-6842	1058	22	.	.	PUNCT
taxlaw-6842	1059	1	likewise	likewise	ADV
taxlaw-6842	1059	2	,	,	PUNCT
taxlaw-6842	1059	3	board	board	NOUN
taxlaw-6842	1059	4	members	member	NOUN
taxlaw-6842	1059	5	who	who	PRON
taxlaw-6842	1059	6	view	view	VERB
taxlaw-6842	1059	7	nonprofits	nonprofit	NOUN
taxlaw-6842	1059	8	as	as	ADP
taxlaw-6842	1059	9	a	a	DET
taxlaw-6842	1059	10	refuge	refuge	NOUN
taxlaw-6842	1059	11	,	,	PUNCT
taxlaw-6842	1059	12	where	where	SCONJ
taxlaw-6842	1059	13	they	they	PRON
taxlaw-6842	1059	14	share	share	VERB
taxlaw-6842	1059	15	inspiring	inspiring	ADJ
taxlaw-6842	1059	16	experiences	experience	NOUN
taxlaw-6842	1059	17	with	with	ADP
taxlaw-6842	1059	18	interesting	interesting	ADJ
taxlaw-6842	1059	19	people	people	NOUN
taxlaw-6842	1059	20	,	,	PUNCT
taxlaw-6842	1059	21	may	may	AUX
taxlaw-6842	1059	22	not	not	PART
taxlaw-6842	1059	23	want	want	VERB
taxlaw-6842	1059	24	to	to	PART
taxlaw-6842	1059	25	grapple	grapple	VERB
taxlaw-6842	1059	26	with	with	ADP
taxlaw-6842	1059	27	unpalatable	unpalatable	ADJ
taxlaw-6842	1059	28	choices	choice	NOUN
taxlaw-6842	1059	29	.	.	PUNCT
taxlaw-6842	1060	1	154	154	NUM
taxlaw-6842	1060	2	see	see	VERB
taxlaw-6842	1060	3	supra	supra	PROPN
taxlaw-6842	1060	4	part	part	NOUN
taxlaw-6842	1060	5	ii.e.1	ii.e.1	PROPN
taxlaw-6842	1060	6	.	.	PUNCT
taxlaw-6842	1061	1	2020	2020	NUM
taxlaw-6842	1061	2	]	]	PUNCT
taxlaw-6842	1062	1	enhancing	enhance	VERB
taxlaw-6842	1062	2	efficiency	efficiency	NOUN
taxlaw-6842	1062	3	at	at	ADP
taxlaw-6842	1062	4	nonprofits	nonprofit	NOUN
taxlaw-6842	1062	5	with	with	ADP
taxlaw-6842	1062	6	analysis	analysis	NOUN
taxlaw-6842	1062	7	and	and	CCONJ
taxlaw-6842	1062	8	disclosure	disclosure	NOUN
taxlaw-6842	1062	9	121	121	NUM
taxlaw-6842	1062	10	yet	yet	CCONJ
taxlaw-6842	1062	11	although	although	SCONJ
taxlaw-6842	1062	12	these	these	DET
taxlaw-6842	1062	13	choices	choice	NOUN
taxlaw-6842	1062	14	may	may	AUX
taxlaw-6842	1062	15	be	be	AUX
taxlaw-6842	1062	16	unpleasant	unpleasant	ADJ
taxlaw-6842	1062	17	,	,	PUNCT
taxlaw-6842	1062	18	they	they	PRON
taxlaw-6842	1062	19	are	be	AUX
taxlaw-6842	1062	20	unavoidable	unavoidable	ADJ
taxlaw-6842	1062	21	.	.	PUNCT
taxlaw-6842	1063	1	because	because	SCONJ
taxlaw-6842	1063	2	resources	resource	NOUN
taxlaw-6842	1063	3	are	be	AUX
taxlaw-6842	1063	4	limited	limited	ADJ
taxlaw-6842	1063	5	,	,	PUNCT
taxlaw-6842	1063	6	nonprofits	nonprofit	NOUN
taxlaw-6842	1063	7	inevitably	inevitably	ADV
taxlaw-6842	1063	8	have	have	VERB
taxlaw-6842	1063	9	to	to	PART
taxlaw-6842	1063	10	prioritize	prioritize	VERB
taxlaw-6842	1063	11	some	some	DET
taxlaw-6842	1063	12	beneficiaries	beneficiary	NOUN
taxlaw-6842	1063	13	and	and	CCONJ
taxlaw-6842	1063	14	programs	program	NOUN
taxlaw-6842	1063	15	over	over	ADP
taxlaw-6842	1063	16	others	other	NOUN
taxlaw-6842	1063	17	.	.	PUNCT
taxlaw-6842	1064	1	the	the	DET
taxlaw-6842	1064	2	question	question	NOUN
taxlaw-6842	1064	3	is	be	AUX
taxlaw-6842	1064	4	not	not	PART
taxlaw-6842	1064	5	whether	whether	SCONJ
taxlaw-6842	1064	6	–	–	PUNCT
taxlaw-6842	1064	7	but	but	CCONJ
taxlaw-6842	1064	8	how	how	SCONJ
taxlaw-6842	1064	9	–	–	PUNCT
taxlaw-6842	1064	10	to	to	PART
taxlaw-6842	1064	11	make	make	VERB
taxlaw-6842	1064	12	these	these	DET
taxlaw-6842	1064	13	judgments	judgment	NOUN
taxlaw-6842	1064	14	.	.	PUNCT
taxlaw-6842	1065	1	they	they	PRON
taxlaw-6842	1065	2	can	can	AUX
taxlaw-6842	1065	3	be	be	AUX
taxlaw-6842	1065	4	made	make	VERB
taxlaw-6842	1065	5	either	either	CCONJ
taxlaw-6842	1065	6	explicitly	explicitly	ADV
taxlaw-6842	1065	7	or	or	CCONJ
taxlaw-6842	1065	8	implicitly	implicitly	ADV
taxlaw-6842	1065	9	.	.	PUNCT
taxlaw-6842	1066	1	the	the	DET
taxlaw-6842	1066	2	better	well	ADJ
taxlaw-6842	1066	3	course	course	NOUN
taxlaw-6842	1066	4	is	be	AUX
taxlaw-6842	1066	5	to	to	PART
taxlaw-6842	1066	6	confront	confront	VERB
taxlaw-6842	1066	7	them	they	PRON
taxlaw-6842	1066	8	head	head	NOUN
taxlaw-6842	1066	9	-	-	PUNCT
taxlaw-6842	1066	10	on	on	ADP
taxlaw-6842	1066	11	,	,	PUNCT
taxlaw-6842	1066	12	instead	instead	ADV
taxlaw-6842	1066	13	of	of	ADP
taxlaw-6842	1066	14	defaulting	default	VERB
taxlaw-6842	1066	15	to	to	ADP
taxlaw-6842	1066	16	an	an	DET
taxlaw-6842	1066	17	answer	answer	NOUN
taxlaw-6842	1066	18	,	,	PUNCT
taxlaw-6842	1066	19	for	for	ADP
taxlaw-6842	1066	20	instance	instance	NOUN
taxlaw-6842	1066	21	,	,	PUNCT
taxlaw-6842	1066	22	by	by	ADP
taxlaw-6842	1066	23	reflexively	reflexively	ADV
taxlaw-6842	1066	24	continuing	continue	VERB
taxlaw-6842	1066	25	the	the	DET
taxlaw-6842	1066	26	status	status	NOUN
taxlaw-6842	1066	27	quo	quo	NOUN
taxlaw-6842	1066	28	or	or	CCONJ
taxlaw-6842	1066	29	deferring	defer	VERB
taxlaw-6842	1066	30	to	to	PART
taxlaw-6842	1066	31	donor	donor	VERB
taxlaw-6842	1066	32	preferences	preference	NOUN
taxlaw-6842	1066	33	.	.	PUNCT
taxlaw-6842	1067	1	in	in	ADP
taxlaw-6842	1067	2	preparing	prepare	VERB
taxlaw-6842	1067	3	a	a	DET
taxlaw-6842	1067	4	program	program	NOUN
taxlaw-6842	1067	5	analysis	analysis	NOUN
taxlaw-6842	1067	6	,	,	PUNCT
taxlaw-6842	1067	7	managers	manager	NOUN
taxlaw-6842	1067	8	and	and	CCONJ
taxlaw-6842	1067	9	boards	board	NOUN
taxlaw-6842	1067	10	have	have	VERB
taxlaw-6842	1067	11	the	the	DET
taxlaw-6842	1067	12	opportunity	opportunity	NOUN
taxlaw-6842	1067	13	to	to	PART
taxlaw-6842	1067	14	make	make	VERB
taxlaw-6842	1067	15	important	important	ADJ
taxlaw-6842	1067	16	choices	choice	NOUN
taxlaw-6842	1067	17	the	the	DET
taxlaw-6842	1067	18	right	right	ADJ
taxlaw-6842	1067	19	way	way	NOUN
taxlaw-6842	1067	20	.	.	PUNCT
taxlaw-6842	1068	1	finally	finally	ADV
taxlaw-6842	1068	2	,	,	PUNCT
taxlaw-6842	1068	3	there	there	PRON
taxlaw-6842	1068	4	is	be	VERB
taxlaw-6842	1068	5	a	a	DET
taxlaw-6842	1068	6	risk	risk	NOUN
taxlaw-6842	1068	7	that	that	SCONJ
taxlaw-6842	1068	8	they	they	PRON
taxlaw-6842	1068	9	will	will	AUX
taxlaw-6842	1068	10	not	not	PART
taxlaw-6842	1068	11	take	take	VERB
taxlaw-6842	1068	12	this	this	DET
taxlaw-6842	1068	13	task	task	NOUN
taxlaw-6842	1068	14	seriously	seriously	ADV
taxlaw-6842	1068	15	or	or	CCONJ
taxlaw-6842	1068	16	approach	approach	VERB
taxlaw-6842	1068	17	it	it	PRON
taxlaw-6842	1068	18	honestly	honestly	ADV
taxlaw-6842	1068	19	.	.	PUNCT
taxlaw-6842	1069	1	managers	manager	NOUN
taxlaw-6842	1069	2	and	and	CCONJ
taxlaw-6842	1069	3	boards	board	NOUN
taxlaw-6842	1069	4	who	who	PRON
taxlaw-6842	1069	5	“	"	PUNCT
taxlaw-6842	1069	6	go	go	VERB
taxlaw-6842	1069	7	through	through	ADP
taxlaw-6842	1069	8	the	the	DET
taxlaw-6842	1069	9	motions	motion	NOUN
taxlaw-6842	1069	10	”	"	PUNCT
taxlaw-6842	1069	11	of	of	ADP
taxlaw-6842	1069	12	answering	answer	VERB
taxlaw-6842	1069	13	the	the	DET
taxlaw-6842	1069	14	three	three	NUM
taxlaw-6842	1069	15	questions	question	NOUN
taxlaw-6842	1069	16	will	will	AUX
taxlaw-6842	1069	17	not	not	PART
taxlaw-6842	1069	18	get	get	VERB
taxlaw-6842	1069	19	much	much	ADJ
taxlaw-6842	1069	20	from	from	ADP
taxlaw-6842	1069	21	this	this	DET
taxlaw-6842	1069	22	effort	effort	NOUN
taxlaw-6842	1069	23	.	.	PUNCT
taxlaw-6842	1070	1	they	they	PRON
taxlaw-6842	1070	2	are	be	AUX
taxlaw-6842	1070	3	wasting	waste	VERB
taxlaw-6842	1070	4	their	their	PRON
taxlaw-6842	1070	5	time	time	NOUN
taxlaw-6842	1070	6	if	if	SCONJ
taxlaw-6842	1070	7	they	they	PRON
taxlaw-6842	1070	8	merely	merely	ADV
taxlaw-6842	1070	9	offer	offer	VERB
taxlaw-6842	1070	10	disingenuous	disingenuous	ADJ
taxlaw-6842	1070	11	arguments	argument	NOUN
taxlaw-6842	1070	12	to	to	PART
taxlaw-6842	1070	13	justify	justify	VERB
taxlaw-6842	1070	14	self	self	NOUN
taxlaw-6842	1070	15	-	-	PUNCT
taxlaw-6842	1070	16	interested	interested	ADJ
taxlaw-6842	1070	17	choices	choice	NOUN
taxlaw-6842	1070	18	.	.	PUNCT
taxlaw-6842	1071	1	fortunately	fortunately	ADV
taxlaw-6842	1071	2	,	,	PUNCT
taxlaw-6842	1071	3	attentive	attentive	ADJ
taxlaw-6842	1071	4	readers	reader	NOUN
taxlaw-6842	1071	5	should	should	AUX
taxlaw-6842	1071	6	be	be	AUX
taxlaw-6842	1071	7	able	able	ADJ
taxlaw-6842	1071	8	to	to	PART
taxlaw-6842	1071	9	recognize	recognize	VERB
taxlaw-6842	1071	10	this	this	DET
taxlaw-6842	1071	11	sort	sort	NOUN
taxlaw-6842	1071	12	of	of	ADP
taxlaw-6842	1071	13	empty	empty	ADJ
taxlaw-6842	1071	14	analysis	analysis	NOUN
taxlaw-6842	1071	15	.	.	PUNCT
taxlaw-6842	1072	1	indeed	indeed	ADV
taxlaw-6842	1072	2	,	,	PUNCT
taxlaw-6842	1072	3	since	since	SCONJ
taxlaw-6842	1072	4	attentive	attentive	ADJ
taxlaw-6842	1072	5	readers	reader	NOUN
taxlaw-6842	1072	6	can	can	AUX
taxlaw-6842	1072	7	motivate	motivate	VERB
taxlaw-6842	1072	8	managers	manager	NOUN
taxlaw-6842	1072	9	and	and	CCONJ
taxlaw-6842	1072	10	board	board	NOUN
taxlaw-6842	1072	11	members	member	NOUN
taxlaw-6842	1072	12	to	to	PART
taxlaw-6842	1072	13	produce	produce	VERB
taxlaw-6842	1072	14	a	a	DET
taxlaw-6842	1072	15	better	well	ADJ
taxlaw-6842	1072	16	analysis	analysis	NOUN
taxlaw-6842	1072	17	,	,	PUNCT
taxlaw-6842	1072	18	there	there	PRON
taxlaw-6842	1072	19	are	be	VERB
taxlaw-6842	1072	20	advantages	advantage	NOUN
taxlaw-6842	1072	21	to	to	ADP
taxlaw-6842	1072	22	sharing	share	VERB
taxlaw-6842	1072	23	it	it	PRON
taxlaw-6842	1072	24	more	more	ADV
taxlaw-6842	1072	25	broadly	broadly	ADV
taxlaw-6842	1072	26	.	.	PUNCT
taxlaw-6842	1073	1	the	the	DET
taxlaw-6842	1073	2	next	next	ADJ
taxlaw-6842	1073	3	part	part	NOUN
taxlaw-6842	1073	4	considers	consider	VERB
taxlaw-6842	1073	5	advantages	advantage	NOUN
taxlaw-6842	1073	6	and	and	CCONJ
taxlaw-6842	1073	7	disadvantages	disadvantage	NOUN
taxlaw-6842	1073	8	of	of	ADP
taxlaw-6842	1073	9	disclosing	disclose	VERB
taxlaw-6842	1073	10	a	a	DET
taxlaw-6842	1073	11	program	program	NOUN
taxlaw-6842	1073	12	analysis	analysis	NOUN
taxlaw-6842	1073	13	to	to	ADP
taxlaw-6842	1073	14	the	the	DET
taxlaw-6842	1073	15	public	public	NOUN
taxlaw-6842	1073	16	.	.	PUNCT
taxlaw-6842	1074	1	iv	iv	X
taxlaw-6842	1074	2	.	.	PUNCT
taxlaw-6842	1075	1	countering	counter	VERB
taxlaw-6842	1075	2	inefficiency	inefficiency	NOUN
taxlaw-6842	1075	3	with	with	ADP
taxlaw-6842	1075	4	better	well	ADJ
taxlaw-6842	1075	5	disclosure	disclosure	NOUN
taxlaw-6842	1075	6	because	because	SCONJ
taxlaw-6842	1075	7	success	success	NOUN
taxlaw-6842	1075	8	is	be	AUX
taxlaw-6842	1075	9	hard	hard	ADJ
taxlaw-6842	1075	10	to	to	PART
taxlaw-6842	1075	11	measure	measure	VERB
taxlaw-6842	1075	12	at	at	ADP
taxlaw-6842	1075	13	nonprofits	nonprofit	NOUN
taxlaw-6842	1075	14	,	,	PUNCT
taxlaw-6842	1075	15	efficient	efficient	ADJ
taxlaw-6842	1075	16	resource	resource	NOUN
taxlaw-6842	1075	17	allocation	allocation	NOUN
taxlaw-6842	1075	18	is	be	AUX
taxlaw-6842	1075	19	challenging	challenge	VERB
taxlaw-6842	1075	20	even	even	ADV
taxlaw-6842	1075	21	for	for	ADP
taxlaw-6842	1075	22	dedicated	dedicated	ADJ
taxlaw-6842	1075	23	and	and	CCONJ
taxlaw-6842	1075	24	competent	competent	ADJ
taxlaw-6842	1075	25	managers	manager	NOUN
taxlaw-6842	1075	26	and	and	CCONJ
taxlaw-6842	1075	27	board	board	NOUN
taxlaw-6842	1075	28	members	member	NOUN
taxlaw-6842	1075	29	.	.	PUNCT
taxlaw-6842	1076	1	for	for	ADP
taxlaw-6842	1076	2	the	the	DET
taxlaw-6842	1076	3	same	same	ADJ
taxlaw-6842	1076	4	reason	reason	NOUN
taxlaw-6842	1076	5	,	,	PUNCT
taxlaw-6842	1076	6	self	self	NOUN
taxlaw-6842	1076	7	-	-	PUNCT
taxlaw-6842	1076	8	interested	interested	ADJ
taxlaw-6842	1076	9	and	and	CCONJ
taxlaw-6842	1076	10	incompetent	incompetent	ADJ
taxlaw-6842	1076	11	choices	choice	NOUN
taxlaw-6842	1076	12	are	be	AUX
taxlaw-6842	1076	13	harder	hard	ADJ
taxlaw-6842	1076	14	to	to	PART
taxlaw-6842	1076	15	detect	detect	VERB
taxlaw-6842	1076	16	.	.	PUNCT
taxlaw-6842	1077	1	to	to	PART
taxlaw-6842	1077	2	address	address	VERB
taxlaw-6842	1077	3	these	these	DET
taxlaw-6842	1077	4	challenges	challenge	NOUN
taxlaw-6842	1077	5	,	,	PUNCT
taxlaw-6842	1077	6	the	the	DET
taxlaw-6842	1077	7	prior	prior	ADJ
taxlaw-6842	1077	8	part	part	NOUN
taxlaw-6842	1077	9	recommended	recommend	VERB
taxlaw-6842	1077	10	a	a	DET
taxlaw-6842	1077	11	more	more	ADV
taxlaw-6842	1077	12	rigorous	rigorous	ADJ
taxlaw-6842	1077	13	planning	planning	NOUN
taxlaw-6842	1077	14	process	process	NOUN
taxlaw-6842	1077	15	,	,	PUNCT
taxlaw-6842	1077	16	in	in	ADP
taxlaw-6842	1077	17	which	which	PRON
taxlaw-6842	1077	18	nonprofits	nonprofit	NOUN
taxlaw-6842	1077	19	answer	answer	VERB
taxlaw-6842	1077	20	three	three	NUM
taxlaw-6842	1077	21	questions	question	NOUN
taxlaw-6842	1077	22	every	every	DET
taxlaw-6842	1077	23	year	year	NOUN
taxlaw-6842	1077	24	.	.	PUNCT
taxlaw-6842	1078	1	preparing	prepare	VERB
taxlaw-6842	1078	2	this	this	DET
taxlaw-6842	1078	3	program	program	NOUN
taxlaw-6842	1078	4	analysis	analysis	NOUN
taxlaw-6842	1078	5	yields	yield	VERB
taxlaw-6842	1078	6	a	a	DET
taxlaw-6842	1078	7	number	number	NOUN
taxlaw-6842	1078	8	of	of	ADP
taxlaw-6842	1078	9	advantages	advantage	NOUN
taxlaw-6842	1078	10	,	,	PUNCT
taxlaw-6842	1078	11	even	even	ADV
taxlaw-6842	1078	12	if	if	SCONJ
taxlaw-6842	1078	13	the	the	DET
taxlaw-6842	1078	14	nonprofit	nonprofit	NOUN
taxlaw-6842	1078	15	does	do	AUX
taxlaw-6842	1078	16	not	not	PART
taxlaw-6842	1078	17	share	share	VERB
taxlaw-6842	1078	18	it	it	PRON
taxlaw-6842	1078	19	widely	widely	ADV
taxlaw-6842	1078	20	.	.	PUNCT
taxlaw-6842	1079	1	yet	yet	ADV
taxlaw-6842	1079	2	disclosing	disclose	VERB
taxlaw-6842	1079	3	this	this	DET
taxlaw-6842	1079	4	analysis	analysis	NOUN
taxlaw-6842	1079	5	to	to	ADP
taxlaw-6842	1079	6	the	the	DET
taxlaw-6842	1079	7	public	public	NOUN
taxlaw-6842	1079	8	offers	offer	VERB
taxlaw-6842	1079	9	additional	additional	ADJ
taxlaw-6842	1079	10	advantages	advantage	NOUN
taxlaw-6842	1079	11	.	.	PUNCT
taxlaw-6842	1080	1	this	this	DET
taxlaw-6842	1080	2	part	part	NOUN
taxlaw-6842	1080	3	urges	urge	VERB
taxlaw-6842	1080	4	nonprofits	nonprofit	NOUN
taxlaw-6842	1080	5	to	to	PART
taxlaw-6842	1080	6	take	take	VERB
taxlaw-6842	1080	7	this	this	DET
taxlaw-6842	1080	8	step	step	NOUN
taxlaw-6842	1080	9	,	,	PUNCT
taxlaw-6842	1080	10	identifying	identify	VERB
taxlaw-6842	1080	11	both	both	CCONJ
taxlaw-6842	1080	12	advantages	advantage	NOUN
taxlaw-6842	1080	13	and	and	CCONJ
taxlaw-6842	1080	14	costs	cost	NOUN
taxlaw-6842	1080	15	of	of	ADP
taxlaw-6842	1080	16	doing	do	VERB
taxlaw-6842	1080	17	so	so	ADV
taxlaw-6842	1080	18	.	.	PUNCT
taxlaw-6842	1081	1	a.	a.	NOUN
taxlaw-6842	1081	2	three	three	NUM
taxlaw-6842	1081	3	benefits	benefit	NOUN
taxlaw-6842	1081	4	from	from	ADP
taxlaw-6842	1081	5	disclosing	disclose	VERB
taxlaw-6842	1081	6	a	a	DET
taxlaw-6842	1081	7	program	program	NOUN
taxlaw-6842	1081	8	analysis	analysis	NOUN
taxlaw-6842	1081	9	this	this	DET
taxlaw-6842	1081	10	section	section	NOUN
taxlaw-6842	1081	11	considers	consider	VERB
taxlaw-6842	1081	12	three	three	NUM
taxlaw-6842	1081	13	benefits	benefit	NOUN
taxlaw-6842	1081	14	of	of	ADP
taxlaw-6842	1081	15	disclosing	disclose	VERB
taxlaw-6842	1081	16	a	a	DET
taxlaw-6842	1081	17	program	program	NOUN
taxlaw-6842	1081	18	analysis	analysis	NOUN
taxlaw-6842	1081	19	to	to	ADP
taxlaw-6842	1081	20	the	the	DET
taxlaw-6842	1081	21	public	public	NOUN
taxlaw-6842	1081	22	:	:	PUNCT
taxlaw-6842	1081	23	first	first	ADV
taxlaw-6842	1081	24	,	,	PUNCT
taxlaw-6842	1081	25	donors	donor	NOUN
taxlaw-6842	1081	26	and	and	CCONJ
taxlaw-6842	1081	27	rating	rating	NOUN
taxlaw-6842	1081	28	agencies	agency	NOUN
taxlaw-6842	1081	29	can	can	AUX
taxlaw-6842	1081	30	monitor	monitor	VERB
taxlaw-6842	1081	31	agency	agency	NOUN
taxlaw-6842	1081	32	costs	cost	NOUN
taxlaw-6842	1081	33	and	and	CCONJ
taxlaw-6842	1081	34	incompetence	incompetence	NOUN
taxlaw-6842	1081	35	more	more	ADV
taxlaw-6842	1081	36	effectively	effectively	ADV
taxlaw-6842	1081	37	;	;	PUNCT
taxlaw-6842	1081	38	second	second	X
taxlaw-6842	1081	39	,	,	PUNCT
taxlaw-6842	1081	40	donors	donor	NOUN
taxlaw-6842	1081	41	can	can	AUX
taxlaw-6842	1081	42	make	make	VERB
taxlaw-6842	1081	43	more	more	ADV
taxlaw-6842	1081	44	informed	informed	ADJ
taxlaw-6842	1081	45	choices	choice	NOUN
taxlaw-6842	1081	46	;	;	PUNCT
taxlaw-6842	1081	47	and	and	CCONJ
taxlaw-6842	1081	48	third	third	ADV
taxlaw-6842	1081	49	,	,	PUNCT
taxlaw-6842	1081	50	nonprofits	nonprofit	NOUN
taxlaw-6842	1081	51	can	can	AUX
taxlaw-6842	1081	52	more	more	ADV
taxlaw-6842	1081	53	easily	easily	ADV
taxlaw-6842	1081	54	borrow	borrow	VERB
taxlaw-6842	1081	55	innovative	innovative	ADJ
taxlaw-6842	1081	56	ideas	idea	NOUN
taxlaw-6842	1081	57	from	from	ADP
taxlaw-6842	1081	58	each	each	DET
taxlaw-6842	1081	59	other	other	ADJ
taxlaw-6842	1081	60	.	.	PUNCT
taxlaw-6842	1082	1	1	1	X
taxlaw-6842	1082	2	.	.	X
taxlaw-6842	1082	3	countering	counter	VERB
taxlaw-6842	1082	4	agency	agency	NOUN
taxlaw-6842	1082	5	costs	cost	NOUN
taxlaw-6842	1082	6	and	and	CCONJ
taxlaw-6842	1082	7	inertia	inertia	VERB
taxlaw-6842	1082	8	one	one	NUM
taxlaw-6842	1082	9	advantage	advantage	NOUN
taxlaw-6842	1082	10	of	of	ADP
taxlaw-6842	1082	11	sharing	share	VERB
taxlaw-6842	1082	12	a	a	DET
taxlaw-6842	1082	13	program	program	NOUN
taxlaw-6842	1082	14	analysis	analysis	NOUN
taxlaw-6842	1082	15	with	with	ADP
taxlaw-6842	1082	16	the	the	DET
taxlaw-6842	1082	17	public	public	NOUN
taxlaw-6842	1082	18	is	be	AUX
taxlaw-6842	1082	19	that	that	SCONJ
taxlaw-6842	1082	20	managers	manager	NOUN
taxlaw-6842	1082	21	and	and	CCONJ
taxlaw-6842	1082	22	board	board	NOUN
taxlaw-6842	1082	23	members	member	NOUN
taxlaw-6842	1082	24	are	be	AUX
taxlaw-6842	1082	25	likely	likely	ADJ
taxlaw-6842	1082	26	to	to	PART
taxlaw-6842	1082	27	work	work	VERB
taxlaw-6842	1082	28	harder	hard	ADV
taxlaw-6842	1082	29	on	on	ADP
taxlaw-6842	1082	30	it	it	PRON
taxlaw-6842	1082	31	.	.	PUNCT
taxlaw-6842	1083	1	since	since	SCONJ
taxlaw-6842	1083	2	the	the	DET
taxlaw-6842	1083	3	analysis	analysis	NOUN
taxlaw-6842	1083	4	is	be	AUX
taxlaw-6842	1083	5	visible	visible	ADJ
taxlaw-6842	1083	6	to	to	ADP
taxlaw-6842	1083	7	a	a	DET
taxlaw-6842	1083	8	wider	wide	ADJ
taxlaw-6842	1083	9	audience	audience	NOUN
taxlaw-6842	1083	10	,	,	PUNCT
taxlaw-6842	1083	11	they	they	PRON
taxlaw-6842	1083	12	have	have	VERB
taxlaw-6842	1083	13	a	a	DET
taxlaw-6842	1083	14	greater	great	ADJ
taxlaw-6842	1083	15	reputational	reputational	ADJ
taxlaw-6842	1083	16	stake	stake	NOUN
taxlaw-6842	1083	17	in	in	ADP
taxlaw-6842	1083	18	producing	produce	VERB
taxlaw-6842	1083	19	a	a	DET
taxlaw-6842	1083	20	comprehensive	comprehensive	ADJ
taxlaw-6842	1083	21	document	document	NOUN
taxlaw-6842	1083	22	and	and	CCONJ
taxlaw-6842	1083	23	reporting	report	VERB
taxlaw-6842	1083	24	strong	strong	ADJ
taxlaw-6842	1083	25	results	result	NOUN
taxlaw-6842	1083	26	.	.	PUNCT
taxlaw-6842	1084	1	[	[	X
taxlaw-6842	1084	2	vol	vol	NOUN
taxlaw-6842	1084	3	.	.	PROPN
taxlaw-6842	1084	4	11.2	11.2	NUM
taxlaw-6842	1084	5	columbia	columbia	PROPN
taxlaw-6842	1084	6	journal	journal	PROPN
taxlaw-6842	1084	7	of	of	ADP
taxlaw-6842	1084	8	tax	tax	NOUN
taxlaw-6842	1084	9	law	law	NOUN
taxlaw-6842	1084	10	122	122	NUM
taxlaw-6842	1084	11	disclosing	disclose	VERB
taxlaw-6842	1084	12	this	this	DET
taxlaw-6842	1084	13	analysis	analysis	NOUN
taxlaw-6842	1084	14	also	also	ADV
taxlaw-6842	1084	15	helps	help	VERB
taxlaw-6842	1084	16	a	a	DET
taxlaw-6842	1084	17	nonprofit	nonprofit	NOUN
taxlaw-6842	1084	18	to	to	PART
taxlaw-6842	1084	19	recruit	recruit	VERB
taxlaw-6842	1084	20	more	more	ADJ
taxlaw-6842	1084	21	monitors.155	monitors.155	NOUN
taxlaw-6842	1084	22	as	as	ADV
taxlaw-6842	1084	23	noted	note	VERB
taxlaw-6842	1084	24	above	above	ADV
taxlaw-6842	1084	25	,	,	PUNCT
taxlaw-6842	1084	26	major	major	ADJ
taxlaw-6842	1084	27	donors	donor	NOUN
taxlaw-6842	1084	28	usually	usually	ADV
taxlaw-6842	1084	29	have	have	VERB
taxlaw-6842	1084	30	significant	significant	ADJ
taxlaw-6842	1084	31	influence	influence	NOUN
taxlaw-6842	1084	32	with	with	ADP
taxlaw-6842	1084	33	nonprofits	nonprofit	NOUN
taxlaw-6842	1084	34	and	and	CCONJ
taxlaw-6842	1084	35	want	want	VERB
taxlaw-6842	1084	36	to	to	PART
taxlaw-6842	1084	37	get	get	VERB
taxlaw-6842	1084	38	the	the	DET
taxlaw-6842	1084	39	most	most	ADJ
taxlaw-6842	1084	40	for	for	ADP
taxlaw-6842	1084	41	their	their	PRON
taxlaw-6842	1084	42	money	money	NOUN
taxlaw-6842	1084	43	.	.	PUNCT
taxlaw-6842	1085	1	but	but	CCONJ
taxlaw-6842	1085	2	to	to	PART
taxlaw-6842	1085	3	serve	serve	VERB
taxlaw-6842	1085	4	as	as	ADP
taxlaw-6842	1085	5	effective	effective	ADJ
taxlaw-6842	1085	6	monitors	monitor	NOUN
taxlaw-6842	1085	7	,	,	PUNCT
taxlaw-6842	1085	8	they	they	PRON
taxlaw-6842	1085	9	need	need	VERB
taxlaw-6842	1085	10	detailed	detailed	ADJ
taxlaw-6842	1085	11	information	information	NOUN
taxlaw-6842	1085	12	on	on	ADP
taxlaw-6842	1085	13	programs	program	NOUN
taxlaw-6842	1085	14	,	,	PUNCT
taxlaw-6842	1085	15	which	which	PRON
taxlaw-6842	1085	16	a	a	DET
taxlaw-6842	1085	17	program	program	NOUN
taxlaw-6842	1085	18	analysis	analysis	NOUN
taxlaw-6842	1085	19	can	can	AUX
taxlaw-6842	1085	20	provide	provide	VERB
taxlaw-6842	1085	21	.	.	PUNCT
taxlaw-6842	1086	1	rating	rating	NOUN
taxlaw-6842	1086	2	agencies	agency	NOUN
taxlaw-6842	1086	3	also	also	ADV
taxlaw-6842	1086	4	need	need	VERB
taxlaw-6842	1086	5	this	this	DET
taxlaw-6842	1086	6	information	information	NOUN
taxlaw-6842	1086	7	.	.	PUNCT
taxlaw-6842	1087	1	as	as	SCONJ
taxlaw-6842	1087	2	noted	note	VERB
taxlaw-6842	1087	3	above	above	ADV
taxlaw-6842	1087	4	,	,	PUNCT
taxlaw-6842	1087	5	they	they	PRON
taxlaw-6842	1087	6	usually	usually	ADV
taxlaw-6842	1087	7	focus	focus	VERB
taxlaw-6842	1087	8	on	on	ADP
taxlaw-6842	1087	9	topics	topic	NOUN
taxlaw-6842	1087	10	that	that	PRON
taxlaw-6842	1087	11	form	form	VERB
taxlaw-6842	1087	12	990	990	NUM
taxlaw-6842	1087	13	covers	cover	NOUN
taxlaw-6842	1087	14	,	,	PUNCT
taxlaw-6842	1087	15	such	such	ADJ
taxlaw-6842	1087	16	as	as	ADP
taxlaw-6842	1087	17	governance	governance	NOUN
taxlaw-6842	1087	18	and	and	CCONJ
taxlaw-6842	1087	19	solvency	solvency	NOUN
taxlaw-6842	1087	20	.	.	PUNCT
taxlaw-6842	1088	1	yet	yet	ADV
taxlaw-6842	1088	2	if	if	SCONJ
taxlaw-6842	1088	3	rating	rating	NOUN
taxlaw-6842	1088	4	agencies	agency	NOUN
taxlaw-6842	1088	5	also	also	ADV
taxlaw-6842	1088	6	can	can	AUX
taxlaw-6842	1088	7	review	review	VERB
taxlaw-6842	1088	8	a	a	DET
taxlaw-6842	1088	9	nonprofit	nonprofit	NOUN
taxlaw-6842	1088	10	’s	’s	PART
taxlaw-6842	1088	11	program	program	NOUN
taxlaw-6842	1088	12	analysis	analysis	NOUN
taxlaw-6842	1088	13	,	,	PUNCT
taxlaw-6842	1088	14	they	they	PRON
taxlaw-6842	1088	15	can	can	AUX
taxlaw-6842	1088	16	offer	offer	VERB
taxlaw-6842	1088	17	more	more	ADJ
taxlaw-6842	1088	18	insights	insight	NOUN
taxlaw-6842	1088	19	about	about	ADP
taxlaw-6842	1088	20	programs	program	NOUN
taxlaw-6842	1088	21	.	.	PUNCT
taxlaw-6842	1089	1	ideally	ideally	ADV
taxlaw-6842	1089	2	,	,	PUNCT
taxlaw-6842	1089	3	in	in	ADP
taxlaw-6842	1089	4	monitoring	monitor	VERB
taxlaw-6842	1089	5	nonprofits	nonprofit	NOUN
taxlaw-6842	1089	6	,	,	PUNCT
taxlaw-6842	1089	7	rating	rating	NOUN
taxlaw-6842	1089	8	agencies	agency	NOUN
taxlaw-6842	1089	9	and	and	CCONJ
taxlaw-6842	1089	10	donors	donor	NOUN
taxlaw-6842	1089	11	would	would	AUX
taxlaw-6842	1089	12	compare	compare	VERB
taxlaw-6842	1089	13	the	the	DET
taxlaw-6842	1089	14	performance	performance	NOUN
taxlaw-6842	1089	15	of	of	ADP
taxlaw-6842	1089	16	different	different	ADJ
taxlaw-6842	1089	17	organizations	organization	NOUN
taxlaw-6842	1089	18	.	.	PUNCT
taxlaw-6842	1090	1	likewise	likewise	ADV
taxlaw-6842	1090	2	,	,	PUNCT
taxlaw-6842	1090	3	managers	manager	NOUN
taxlaw-6842	1090	4	and	and	CCONJ
taxlaw-6842	1090	5	board	board	NOUN
taxlaw-6842	1090	6	members	member	NOUN
taxlaw-6842	1090	7	should	should	AUX
taxlaw-6842	1090	8	use	use	VERB
taxlaw-6842	1090	9	their	their	PRON
taxlaw-6842	1090	10	peers	peer	NOUN
taxlaw-6842	1090	11	’	’	PART
taxlaw-6842	1090	12	performance	performance	NOUN
taxlaw-6842	1090	13	as	as	ADP
taxlaw-6842	1090	14	benchmarks	benchmark	NOUN
taxlaw-6842	1090	15	.	.	PUNCT
taxlaw-6842	1091	1	yet	yet	CCONJ
taxlaw-6842	1091	2	these	these	DET
taxlaw-6842	1091	3	comparisons	comparison	NOUN
taxlaw-6842	1091	4	obviously	obviously	ADV
taxlaw-6842	1091	5	require	require	VERB
taxlaw-6842	1091	6	information	information	NOUN
taxlaw-6842	1091	7	about	about	ADP
taxlaw-6842	1091	8	all	all	DET
taxlaw-6842	1091	9	the	the	DET
taxlaw-6842	1091	10	relevant	relevant	ADJ
taxlaw-6842	1091	11	nonprofits	nonprofit	NOUN
taxlaw-6842	1091	12	.	.	PUNCT
taxlaw-6842	1092	1	if	if	SCONJ
taxlaw-6842	1092	2	each	each	DET
taxlaw-6842	1092	3	nonprofit	nonprofit	NOUN
taxlaw-6842	1092	4	discloses	disclose	VERB
taxlaw-6842	1092	5	a	a	DET
taxlaw-6842	1092	6	program	program	NOUN
taxlaw-6842	1092	7	analysis	analysis	NOUN
taxlaw-6842	1092	8	,	,	PUNCT
taxlaw-6842	1092	9	comparisons	comparison	NOUN
taxlaw-6842	1092	10	become	become	VERB
taxlaw-6842	1092	11	more	more	ADV
taxlaw-6842	1092	12	feasible	feasible	ADJ
taxlaw-6842	1092	13	.	.	PUNCT
taxlaw-6842	1093	1	even	even	ADV
taxlaw-6842	1093	2	then	then	ADV
taxlaw-6842	1093	3	,	,	PUNCT
taxlaw-6842	1093	4	comparisons	comparison	NOUN
taxlaw-6842	1093	5	are	be	AUX
taxlaw-6842	1093	6	not	not	PART
taxlaw-6842	1093	7	wholly	wholly	ADV
taxlaw-6842	1093	8	reliable	reliable	ADJ
taxlaw-6842	1093	9	unless	unless	SCONJ
taxlaw-6842	1093	10	nonprofits	nonprofit	NOUN
taxlaw-6842	1093	11	share	share	VERB
taxlaw-6842	1093	12	similar	similar	ADJ
taxlaw-6842	1093	13	information	information	NOUN
taxlaw-6842	1093	14	and	and	CCONJ
taxlaw-6842	1093	15	compute	compute	VERB
taxlaw-6842	1093	16	it	it	PRON
taxlaw-6842	1093	17	the	the	DET
taxlaw-6842	1093	18	same	same	ADJ
taxlaw-6842	1093	19	way	way	NOUN
taxlaw-6842	1093	20	.	.	PUNCT
taxlaw-6842	1094	1	for	for	ADP
taxlaw-6842	1094	2	example	example	NOUN
taxlaw-6842	1094	3	,	,	PUNCT
taxlaw-6842	1094	4	even	even	ADV
taxlaw-6842	1094	5	if	if	SCONJ
taxlaw-6842	1094	6	two	two	NUM
taxlaw-6842	1094	7	charities	charity	NOUN
taxlaw-6842	1094	8	report	report	VERB
taxlaw-6842	1094	9	their	their	PRON
taxlaw-6842	1094	10	average	average	ADJ
taxlaw-6842	1094	11	cost	cost	NOUN
taxlaw-6842	1094	12	in	in	ADP
taxlaw-6842	1094	13	providing	provide	VERB
taxlaw-6842	1094	14	a	a	DET
taxlaw-6842	1094	15	particular	particular	ADJ
taxlaw-6842	1094	16	service	service	NOUN
taxlaw-6842	1094	17	,	,	PUNCT
taxlaw-6842	1094	18	the	the	DET
taxlaw-6842	1094	19	comparison	comparison	NOUN
taxlaw-6842	1094	20	is	be	AUX
taxlaw-6842	1094	21	not	not	PART
taxlaw-6842	1094	22	illuminating	illuminate	VERB
taxlaw-6842	1094	23	if	if	SCONJ
taxlaw-6842	1094	24	they	they	PRON
taxlaw-6842	1094	25	calculate	calculate	VERB
taxlaw-6842	1094	26	it	it	PRON
taxlaw-6842	1094	27	differently.156	differently.156	NOUN
taxlaw-6842	1094	28	as	as	ADP
taxlaw-6842	1094	29	a	a	DET
taxlaw-6842	1094	30	result	result	NOUN
taxlaw-6842	1094	31	,	,	PUNCT
taxlaw-6842	1094	32	disclosure	disclosure	NOUN
taxlaw-6842	1094	33	conventions	convention	NOUN
taxlaw-6842	1094	34	and	and	CCONJ
taxlaw-6842	1094	35	methodologies	methodology	NOUN
taxlaw-6842	1094	36	become	become	VERB
taxlaw-6842	1094	37	more	more	ADV
taxlaw-6842	1094	38	valuable	valuable	ADJ
taxlaw-6842	1094	39	when	when	SCONJ
taxlaw-6842	1094	40	used	use	VERB
taxlaw-6842	1094	41	more	more	ADV
taxlaw-6842	1094	42	widely	widely	ADV
taxlaw-6842	1094	43	.	.	PUNCT
taxlaw-6842	1095	1	these	these	DET
taxlaw-6842	1095	2	network	network	NOUN
taxlaw-6842	1095	3	effects	effect	NOUN
taxlaw-6842	1095	4	only	only	ADV
taxlaw-6842	1095	5	arise	arise	VERB
taxlaw-6842	1095	6	,	,	PUNCT
taxlaw-6842	1095	7	though	though	ADV
taxlaw-6842	1095	8	,	,	PUNCT
taxlaw-6842	1095	9	when	when	SCONJ
taxlaw-6842	1095	10	nonprofits	nonprofit	NOUN
taxlaw-6842	1095	11	are	be	AUX
taxlaw-6842	1095	12	similar	similar	ADJ
taxlaw-6842	1095	13	enough	enough	ADV
taxlaw-6842	1095	14	to	to	PART
taxlaw-6842	1095	15	be	be	AUX
taxlaw-6842	1095	16	compared	compare	VERB
taxlaw-6842	1095	17	.	.	PUNCT
taxlaw-6842	1096	1	for	for	ADP
taxlaw-6842	1096	2	instance	instance	NOUN
taxlaw-6842	1096	3	,	,	PUNCT
taxlaw-6842	1096	4	it	it	PRON
taxlaw-6842	1096	5	is	be	AUX
taxlaw-6842	1096	6	important	important	ADJ
taxlaw-6842	1096	7	for	for	SCONJ
taxlaw-6842	1096	8	two	two	NUM
taxlaw-6842	1096	9	soup	soup	NOUN
taxlaw-6842	1096	10	kitchens	kitchen	NOUN
taxlaw-6842	1096	11	to	to	PART
taxlaw-6842	1096	12	disclose	disclose	VERB
taxlaw-6842	1096	13	the	the	DET
taxlaw-6842	1096	14	same	same	ADJ
taxlaw-6842	1096	15	way	way	NOUN
taxlaw-6842	1096	16	,	,	PUNCT
taxlaw-6842	1096	17	but	but	CCONJ
taxlaw-6842	1096	18	not	not	PART
taxlaw-6842	1096	19	for	for	ADP
taxlaw-6842	1096	20	a	a	DET
taxlaw-6842	1096	21	soup	soup	NOUN
taxlaw-6842	1096	22	kitchen	kitchen	NOUN
taxlaw-6842	1096	23	and	and	CCONJ
taxlaw-6842	1096	24	an	an	DET
taxlaw-6842	1096	25	orchestra	orchestra	NOUN
taxlaw-6842	1096	26	to	to	PART
taxlaw-6842	1096	27	do	do	AUX
taxlaw-6842	1096	28	so	so	ADV
taxlaw-6842	1096	29	.	.	PUNCT
taxlaw-6842	1097	1	for	for	ADP
taxlaw-6842	1097	2	nonprofits	nonprofit	NOUN
taxlaw-6842	1097	3	with	with	ADP
taxlaw-6842	1097	4	similar	similar	ADJ
taxlaw-6842	1097	5	missions	mission	NOUN
taxlaw-6842	1097	6	,	,	PUNCT
taxlaw-6842	1097	7	disclosure	disclosure	NOUN
taxlaw-6842	1097	8	practices	practice	NOUN
taxlaw-6842	1097	9	can	can	AUX
taxlaw-6842	1097	10	converge	converge	VERB
taxlaw-6842	1097	11	in	in	ADP
taxlaw-6842	1097	12	various	various	ADJ
taxlaw-6842	1097	13	ways	way	NOUN
taxlaw-6842	1097	14	.	.	PUNCT
taxlaw-6842	1098	1	for	for	ADP
taxlaw-6842	1098	2	example	example	NOUN
taxlaw-6842	1098	3	,	,	PUNCT
taxlaw-6842	1098	4	if	if	SCONJ
taxlaw-6842	1098	5	the	the	DET
taxlaw-6842	1098	6	same	same	ADJ
taxlaw-6842	1098	7	major	major	ADJ
taxlaw-6842	1098	8	funders	funder	NOUN
taxlaw-6842	1098	9	support	support	VERB
taxlaw-6842	1098	10	the	the	DET
taxlaw-6842	1098	11	relevant	relevant	ADJ
taxlaw-6842	1098	12	nonprofits	nonprofit	NOUN
taxlaw-6842	1098	13	,	,	PUNCT
taxlaw-6842	1098	14	these	these	DET
taxlaw-6842	1098	15	funders	funder	NOUN
taxlaw-6842	1098	16	can	can	AUX
taxlaw-6842	1098	17	ask	ask	VERB
taxlaw-6842	1098	18	for	for	ADP
taxlaw-6842	1098	19	a	a	DET
taxlaw-6842	1098	20	particular	particular	ADJ
taxlaw-6842	1098	21	format	format	NOUN
taxlaw-6842	1098	22	and	and	CCONJ
taxlaw-6842	1098	23	methodology	methodology	NOUN
taxlaw-6842	1098	24	.	.	PUNCT
taxlaw-6842	1099	1	likewise	likewise	ADV
taxlaw-6842	1099	2	,	,	PUNCT
taxlaw-6842	1099	3	rating	rating	NOUN
taxlaw-6842	1099	4	agencies	agency	NOUN
taxlaw-6842	1099	5	and	and	CCONJ
taxlaw-6842	1099	6	media	medium	NOUN
taxlaw-6842	1099	7	outlets	outlet	NOUN
taxlaw-6842	1099	8	that	that	PRON
taxlaw-6842	1099	9	publish	publish	VERB
taxlaw-6842	1099	10	rankings	ranking	NOUN
taxlaw-6842	1099	11	can	can	AUX
taxlaw-6842	1099	12	exert	exert	VERB
taxlaw-6842	1099	13	comparable	comparable	ADJ
taxlaw-6842	1099	14	influence	influence	NOUN
taxlaw-6842	1099	15	by	by	ADP
taxlaw-6842	1099	16	specifying	specify	VERB
taxlaw-6842	1099	17	what	what	PRON
taxlaw-6842	1099	18	they	they	PRON
taxlaw-6842	1099	19	evaluate	evaluate	VERB
taxlaw-6842	1099	20	.	.	PUNCT
taxlaw-6842	1100	1	ideally	ideally	ADV
taxlaw-6842	1100	2	,	,	PUNCT
taxlaw-6842	1100	3	these	these	DET
taxlaw-6842	1100	4	shared	share	VERB
taxlaw-6842	1100	5	conventions	convention	NOUN
taxlaw-6842	1100	6	would	would	AUX
taxlaw-6842	1100	7	develop	develop	VERB
taxlaw-6842	1100	8	gradually	gradually	ADV
taxlaw-6842	1100	9	and	and	CCONJ
taxlaw-6842	1100	10	flexibly	flexibly	ADV
taxlaw-6842	1100	11	,	,	PUNCT
taxlaw-6842	1100	12	so	so	CCONJ
taxlaw-6842	1100	13	different	different	ADJ
taxlaw-6842	1100	14	variations	variation	NOUN
taxlaw-6842	1100	15	can	can	AUX
taxlaw-6842	1100	16	be	be	AUX
taxlaw-6842	1100	17	vetted	vet	VERB
taxlaw-6842	1100	18	,	,	PUNCT
taxlaw-6842	1100	19	refined	refine	VERB
taxlaw-6842	1100	20	,	,	PUNCT
taxlaw-6842	1100	21	and	and	CCONJ
taxlaw-6842	1100	22	compared	compare	VERB
taxlaw-6842	1100	23	;	;	PUNCT
taxlaw-6842	1100	24	premature	premature	ADJ
taxlaw-6842	1100	25	standardization	standardization	NOUN
taxlaw-6842	1100	26	could	could	AUX
taxlaw-6842	1100	27	prevent	prevent	VERB
taxlaw-6842	1100	28	better	well	ADJ
taxlaw-6842	1100	29	approaches	approach	NOUN
taxlaw-6842	1100	30	from	from	ADP
taxlaw-6842	1100	31	emerging	emerge	VERB
taxlaw-6842	1100	32	.	.	PUNCT
taxlaw-6842	1101	1	industry	industry	NOUN
taxlaw-6842	1101	2	organizations	organization	NOUN
taxlaw-6842	1101	3	can	can	AUX
taxlaw-6842	1101	4	help	help	VERB
taxlaw-6842	1101	5	to	to	PART
taxlaw-6842	1101	6	manage	manage	VERB
taxlaw-6842	1101	7	this	this	DET
taxlaw-6842	1101	8	process	process	NOUN
taxlaw-6842	1101	9	,	,	PUNCT
taxlaw-6842	1101	10	mediating	mediate	VERB
taxlaw-6842	1101	11	among	among	ADP
taxlaw-6842	1101	12	competing	compete	VERB
taxlaw-6842	1101	13	approaches	approach	NOUN
taxlaw-6842	1101	14	and	and	CCONJ
taxlaw-6842	1101	15	(	(	PUNCT
taxlaw-6842	1101	16	eventually	eventually	ADV
taxlaw-6842	1101	17	)	)	PUNCT
taxlaw-6842	1101	18	giving	give	VERB
taxlaw-6842	1101	19	some	some	DET
taxlaw-6842	1101	20	a	a	DET
taxlaw-6842	1101	21	“	"	PUNCT
taxlaw-6842	1101	22	seal	seal	NOUN
taxlaw-6842	1101	23	of	of	ADP
taxlaw-6842	1101	24	approval	approval	NOUN
taxlaw-6842	1101	25	.	.	PUNCT
taxlaw-6842	1101	26	”	"	PUNCT
taxlaw-6842	1102	1	in	in	ADP
taxlaw-6842	1102	2	principle	principle	NOUN
taxlaw-6842	1102	3	,	,	PUNCT
taxlaw-6842	1102	4	regulators	regulator	NOUN
taxlaw-6842	1102	5	also	also	ADV
taxlaw-6842	1102	6	can	can	AUX
taxlaw-6842	1102	7	play	play	VERB
taxlaw-6842	1102	8	this	this	DET
taxlaw-6842	1102	9	role	role	NOUN
taxlaw-6842	1102	10	.	.	PUNCT
taxlaw-6842	1103	1	yet	yet	ADV
taxlaw-6842	1103	2	in	in	ADP
taxlaw-6842	1103	3	deciding	decide	VERB
taxlaw-6842	1103	4	how	how	SCONJ
taxlaw-6842	1103	5	nonprofits	nonprofit	NOUN
taxlaw-6842	1103	6	should	should	AUX
taxlaw-6842	1103	7	measure	measure	VERB
taxlaw-6842	1103	8	success	success	NOUN
taxlaw-6842	1103	9	,	,	PUNCT
taxlaw-6842	1103	10	regulators	regulator	NOUN
taxlaw-6842	1103	11	would	would	AUX
taxlaw-6842	1103	12	inevitably	inevitably	ADV
taxlaw-6842	1103	13	influence	influence	VERB
taxlaw-6842	1103	14	what	what	PRON
taxlaw-6842	1103	15	nonprofits	nonprofit	NOUN
taxlaw-6842	1103	16	prioritize	prioritize	VERB
taxlaw-6842	1103	17	,	,	PUNCT
taxlaw-6842	1103	18	and	and	CCONJ
taxlaw-6842	1103	19	this	this	DET
taxlaw-6842	1103	20	sort	sort	NOUN
taxlaw-6842	1103	21	of	of	ADP
taxlaw-6842	1103	22	substantive	substantive	ADJ
taxlaw-6842	1103	23	oversight	oversight	NOUN
taxlaw-6842	1103	24	has	have	AUX
taxlaw-6842	1103	25	disadvantages	disadvantage	NOUN
taxlaw-6842	1103	26	,	,	PUNCT
taxlaw-6842	1103	27	as	as	SCONJ
taxlaw-6842	1103	28	discussed	discuss	VERB
taxlaw-6842	1103	29	above.157	above.157	PROPN
taxlaw-6842	1103	30	155	155	NUM
taxlaw-6842	1103	31	weinstein	weinstein	NOUN
taxlaw-6842	1103	32	and	and	CCONJ
taxlaw-6842	1103	33	bradburd	bradburd	PROPN
taxlaw-6842	1103	34	argue	argue	VERB
taxlaw-6842	1103	35	that	that	SCONJ
taxlaw-6842	1103	36	sharing	share	VERB
taxlaw-6842	1103	37	goals	goal	NOUN
taxlaw-6842	1103	38	and	and	CCONJ
taxlaw-6842	1103	39	metrics	metric	NOUN
taxlaw-6842	1103	40	empowers	empower	VERB
taxlaw-6842	1103	41	others	other	NOUN
taxlaw-6842	1103	42	to	to	PART
taxlaw-6842	1103	43	decide	decide	VERB
taxlaw-6842	1103	44	whether	whether	SCONJ
taxlaw-6842	1103	45	they	they	PRON
taxlaw-6842	1103	46	agree	agree	VERB
taxlaw-6842	1103	47	with	with	ADP
taxlaw-6842	1103	48	the	the	DET
taxlaw-6842	1103	49	analysis	analysis	NOUN
taxlaw-6842	1103	50	.	.	PUNCT
taxlaw-6842	1104	1	their	their	PRON
taxlaw-6842	1104	2	emphasis	emphasis	NOUN
taxlaw-6842	1104	3	is	be	AUX
taxlaw-6842	1104	4	not	not	PART
taxlaw-6842	1104	5	the	the	DET
taxlaw-6842	1104	6	need	need	NOUN
taxlaw-6842	1104	7	to	to	PART
taxlaw-6842	1104	8	monitor	monitor	VERB
taxlaw-6842	1104	9	self	self	NOUN
taxlaw-6842	1104	10	-	-	PUNCT
taxlaw-6842	1104	11	interested	interest	VERB
taxlaw-6842	1104	12	decisions	decision	NOUN
taxlaw-6842	1104	13	or	or	CCONJ
taxlaw-6842	1104	14	incompetence	incompetence	NOUN
taxlaw-6842	1104	15	,	,	PUNCT
taxlaw-6842	1104	16	but	but	CCONJ
taxlaw-6842	1104	17	the	the	DET
taxlaw-6842	1104	18	value	value	NOUN
taxlaw-6842	1104	19	of	of	ADP
taxlaw-6842	1104	20	debate	debate	NOUN
taxlaw-6842	1104	21	in	in	ADP
taxlaw-6842	1104	22	refining	refine	VERB
taxlaw-6842	1104	23	the	the	DET
taxlaw-6842	1104	24	relevant	relevant	ADJ
taxlaw-6842	1104	25	analysis	analysis	NOUN
taxlaw-6842	1104	26	.	.	PUNCT
taxlaw-6842	1105	1	see	see	VERB
taxlaw-6842	1105	2	weinstein	weinstein	PROPN
taxlaw-6842	1105	3	&	&	CCONJ
taxlaw-6842	1105	4	bradburd	bradburd	PROPN
taxlaw-6842	1105	5	,	,	PUNCT
taxlaw-6842	1105	6	supra	supra	PROPN
taxlaw-6842	1105	7	note	note	NOUN
taxlaw-6842	1105	8	9	9	NUM
taxlaw-6842	1105	9	,	,	PUNCT
taxlaw-6842	1105	10	at	at	ADP
taxlaw-6842	1105	11	36	36	NUM
taxlaw-6842	1105	12	(	(	PUNCT
taxlaw-6842	1105	13	“	"	PUNCT
taxlaw-6842	1105	14	explicit	explicit	ADJ
taxlaw-6842	1105	15	figures	figure	NOUN
taxlaw-6842	1105	16	make	make	VERB
taxlaw-6842	1105	17	it	it	PRON
taxlaw-6842	1105	18	possible	possible	ADJ
taxlaw-6842	1105	19	for	for	ADP
taxlaw-6842	1105	20	interested	interested	ADJ
taxlaw-6842	1105	21	parties	party	NOUN
taxlaw-6842	1105	22	-donors	-donor	NOUN
taxlaw-6842	1105	23	,	,	PUNCT
taxlaw-6842	1105	24	employees	employee	NOUN
taxlaw-6842	1105	25	,	,	PUNCT
taxlaw-6842	1105	26	outside	outside	ADJ
taxlaw-6842	1105	27	experts	expert	NOUN
taxlaw-6842	1105	28	-to	-to	INTJ
taxlaw-6842	1105	29	take	take	VERB
taxlaw-6842	1105	30	a	a	DET
taxlaw-6842	1105	31	critical	critical	ADJ
taxlaw-6842	1105	32	look	look	NOUN
taxlaw-6842	1105	33	and	and	CCONJ
taxlaw-6842	1105	34	decide	decide	VERB
taxlaw-6842	1105	35	for	for	ADP
taxlaw-6842	1105	36	themselves	themselves	PRON
taxlaw-6842	1105	37	whether	whether	SCONJ
taxlaw-6842	1105	38	they	they	PRON
taxlaw-6842	1105	39	like	like	VERB
taxlaw-6842	1105	40	what	what	PRON
taxlaw-6842	1105	41	the	the	DET
taxlaw-6842	1105	42	funder	funder	NOUN
taxlaw-6842	1105	43	has	have	AUX
taxlaw-6842	1105	44	done	do	VERB
taxlaw-6842	1105	45	.	.	PUNCT
taxlaw-6842	1106	1	critics	critic	NOUN
taxlaw-6842	1106	2	are	be	AUX
taxlaw-6842	1106	3	free	free	ADJ
taxlaw-6842	1106	4	to	to	PART
taxlaw-6842	1106	5	substitute	substitute	VERB
taxlaw-6842	1106	6	their	their	PRON
taxlaw-6842	1106	7	own	own	ADJ
taxlaw-6842	1106	8	figures	figure	NOUN
taxlaw-6842	1106	9	.	.	PUNCT
taxlaw-6842	1106	10	.	.	PUNCT
taxlaw-6842	1106	11	.	.	PUNCT
taxlaw-6842	1107	1	by	by	ADP
taxlaw-6842	1107	2	making	make	VERB
taxlaw-6842	1107	3	metrics	metric	NOUN
taxlaw-6842	1107	4	explicit	explicit	ADJ
taxlaw-6842	1107	5	,	,	PUNCT
taxlaw-6842	1107	6	funders	funder	NOUN
taxlaw-6842	1107	7	can	can	AUX
taxlaw-6842	1107	8	invite	invite	VERB
taxlaw-6842	1107	9	debate	debate	NOUN
taxlaw-6842	1107	10	and	and	CCONJ
taxlaw-6842	1107	11	revision	revision	NOUN
taxlaw-6842	1107	12	.	.	PUNCT
taxlaw-6842	1107	13	”	"	PUNCT
taxlaw-6842	1107	14	)	)	PUNCT
taxlaw-6842	1107	15	;	;	PUNCT
taxlaw-6842	1107	16	see	see	VERB
taxlaw-6842	1107	17	also	also	ADV
taxlaw-6842	1107	18	i	i	PROPN
taxlaw-6842	1107	19	d.	d.	PROPN
taxlaw-6842	1107	20	at	at	ADP
taxlaw-6842	1107	21	95	95	NUM
taxlaw-6842	1107	22	(	(	PUNCT
taxlaw-6842	1107	23	“	"	PUNCT
taxlaw-6842	1107	24	internal	internal	ADJ
taxlaw-6842	1107	25	politics	politic	NOUN
taxlaw-6842	1107	26	,	,	PUNCT
taxlaw-6842	1107	27	favoritism	favoritism	NOUN
taxlaw-6842	1107	28	,	,	PUNCT
taxlaw-6842	1107	29	habit	habit	NOUN
taxlaw-6842	1107	30	,	,	PUNCT
taxlaw-6842	1107	31	difficult	difficult	ADJ
taxlaw-6842	1107	32	personalities	personality	NOUN
taxlaw-6842	1107	33	never	never	ADV
taxlaw-6842	1107	34	disappear	disappear	VERB
taxlaw-6842	1107	35	altogether	altogether	ADV
taxlaw-6842	1107	36	,	,	PUNCT
taxlaw-6842	1107	37	but	but	CCONJ
taxlaw-6842	1107	38	all	all	PRON
taxlaw-6842	1107	39	matter	matter	VERB
taxlaw-6842	1107	40	less	less	ADJ
taxlaw-6842	1107	41	for	for	ADP
taxlaw-6842	1107	42	making	make	VERB
taxlaw-6842	1107	43	grants	grant	NOUN
taxlaw-6842	1107	44	when	when	SCONJ
taxlaw-6842	1107	45	conversation	conversation	NOUN
taxlaw-6842	1107	46	focuses	focus	VERB
taxlaw-6842	1107	47	on	on	ADP
taxlaw-6842	1107	48	outcomes	outcome	NOUN
taxlaw-6842	1107	49	-	-	PUNCT
taxlaw-6842	1107	50	based	base	VERB
taxlaw-6842	1107	51	evidence	evidence	NOUN
taxlaw-6842	1107	52	.	.	PUNCT
taxlaw-6842	1107	53	”	"	PUNCT
taxlaw-6842	1107	54	)	)	PUNCT
taxlaw-6842	1107	55	.	.	PUNCT
taxlaw-6842	1108	1	156	156	NUM
taxlaw-6842	1108	2	for	for	ADP
taxlaw-6842	1108	3	example	example	NOUN
taxlaw-6842	1108	4	,	,	PUNCT
taxlaw-6842	1108	5	one	one	PRON
taxlaw-6842	1108	6	might	might	AUX
taxlaw-6842	1108	7	include	include	VERB
taxlaw-6842	1108	8	overhead	overhead	ADV
taxlaw-6842	1108	9	(	(	PUNCT
taxlaw-6842	1108	10	e.g.	e.g.	ADV
taxlaw-6842	1108	11	,	,	PUNCT
taxlaw-6842	1108	12	the	the	DET
taxlaw-6842	1108	13	cost	cost	NOUN
taxlaw-6842	1108	14	of	of	ADP
taxlaw-6842	1108	15	senior	senior	ADJ
taxlaw-6842	1108	16	management	management	NOUN
taxlaw-6842	1108	17	’s	’s	PART
taxlaw-6842	1108	18	time	time	NOUN
taxlaw-6842	1108	19	)	)	PUNCT
taxlaw-6842	1108	20	while	while	SCONJ
taxlaw-6842	1108	21	the	the	DET
taxlaw-6842	1108	22	other	other	ADJ
taxlaw-6842	1108	23	does	do	VERB
taxlaw-6842	1108	24	not	not	PART
taxlaw-6842	1108	25	.	.	PUNCT
taxlaw-6842	1109	1	157	157	NUM
taxlaw-6842	1109	2	see	see	VERB
taxlaw-6842	1109	3	supra	supra	PROPN
taxlaw-6842	1109	4	part	part	PROPN
taxlaw-6842	1109	5	ii.b	ii.b	PROPN
taxlaw-6842	1109	6	.	.	PUNCT
taxlaw-6842	1109	7	2020	2020	NUM
taxlaw-6842	1109	8	]	]	PUNCT
taxlaw-6842	1109	9	enhancing	enhance	VERB
taxlaw-6842	1109	10	efficiency	efficiency	NOUN
taxlaw-6842	1109	11	at	at	ADP
taxlaw-6842	1109	12	nonprofits	nonprofit	NOUN
taxlaw-6842	1109	13	with	with	ADP
taxlaw-6842	1109	14	analysis	analysis	NOUN
taxlaw-6842	1109	15	and	and	CCONJ
taxlaw-6842	1109	16	disclosure	disclosure	NOUN
taxlaw-6842	1109	17	123	123	NUM
taxlaw-6842	1109	18	admittedly	admittedly	ADV
taxlaw-6842	1109	19	,	,	PUNCT
taxlaw-6842	1109	20	a	a	DET
taxlaw-6842	1109	21	program	program	NOUN
taxlaw-6842	1109	22	analysis	analysis	NOUN
taxlaw-6842	1109	23	can	can	AUX
taxlaw-6842	1109	24	not	not	PART
taxlaw-6842	1109	25	turn	turn	VERB
taxlaw-6842	1109	26	every	every	DET
taxlaw-6842	1109	27	donor	donor	NOUN
taxlaw-6842	1109	28	and	and	CCONJ
taxlaw-6842	1109	29	rating	rating	NOUN
taxlaw-6842	1109	30	agency	agency	NOUN
taxlaw-6842	1109	31	into	into	ADP
taxlaw-6842	1109	32	a	a	DET
taxlaw-6842	1109	33	perfect	perfect	ADJ
taxlaw-6842	1109	34	monitor	monitor	NOUN
taxlaw-6842	1109	35	.	.	PUNCT
taxlaw-6842	1110	1	some	some	PRON
taxlaw-6842	1110	2	will	will	AUX
taxlaw-6842	1110	3	still	still	ADV
taxlaw-6842	1110	4	lack	lack	VERB
taxlaw-6842	1110	5	the	the	DET
taxlaw-6842	1110	6	necessary	necessary	ADJ
taxlaw-6842	1110	7	incentives	incentive	NOUN
taxlaw-6842	1110	8	,	,	PUNCT
taxlaw-6842	1110	9	expertise	expertise	NOUN
taxlaw-6842	1110	10	,	,	PUNCT
taxlaw-6842	1110	11	or	or	CCONJ
taxlaw-6842	1110	12	influence	influence	NOUN
taxlaw-6842	1110	13	.	.	PUNCT
taxlaw-6842	1111	1	yet	yet	ADV
taxlaw-6842	1111	2	when	when	SCONJ
taxlaw-6842	1111	3	product	product	NOUN
taxlaw-6842	1111	4	market	market	NOUN
taxlaw-6842	1111	5	competition	competition	NOUN
taxlaw-6842	1111	6	is	be	AUX
taxlaw-6842	1111	7	limited	limit	VERB
taxlaw-6842	1111	8	and	and	CCONJ
taxlaw-6842	1111	9	boards	board	NOUN
taxlaw-6842	1111	10	are	be	AUX
taxlaw-6842	1111	11	passive	passive	ADJ
taxlaw-6842	1111	12	or	or	CCONJ
taxlaw-6842	1111	13	disengaged	disengaged	ADJ
taxlaw-6842	1111	14	,	,	PUNCT
taxlaw-6842	1111	15	donors	donor	NOUN
taxlaw-6842	1111	16	and	and	CCONJ
taxlaw-6842	1111	17	rating	rating	NOUN
taxlaw-6842	1111	18	agencies	agency	NOUN
taxlaw-6842	1111	19	are	be	AUX
taxlaw-6842	1111	20	the	the	DET
taxlaw-6842	1111	21	best	well	ADV
taxlaw-6842	1111	22	available	available	ADJ
taxlaw-6842	1111	23	monitors	monitor	NOUN
taxlaw-6842	1111	24	,	,	PUNCT
taxlaw-6842	1111	25	as	as	SCONJ
taxlaw-6842	1111	26	noted	note	VERB
taxlaw-6842	1111	27	above	above	ADV
taxlaw-6842	1111	28	.	.	PUNCT
taxlaw-6842	1112	1	they	they	PRON
taxlaw-6842	1112	2	need	need	VERB
taxlaw-6842	1112	3	information	information	NOUN
taxlaw-6842	1112	4	to	to	PART
taxlaw-6842	1112	5	play	play	VERB
taxlaw-6842	1112	6	this	this	DET
taxlaw-6842	1112	7	role	role	NOUN
taxlaw-6842	1112	8	.	.	PUNCT
taxlaw-6842	1113	1	2	2	X
taxlaw-6842	1113	2	.	.	X
taxlaw-6842	1113	3	better	well	ADV
taxlaw-6842	1113	4	-	-	PUNCT
taxlaw-6842	1113	5	informed	inform	VERB
taxlaw-6842	1113	6	resource	resource	NOUN
taxlaw-6842	1113	7	allocation	allocation	NOUN
taxlaw-6842	1113	8	in	in	ADP
taxlaw-6842	1113	9	the	the	DET
taxlaw-6842	1113	10	nonprofit	nonprofit	ADJ
taxlaw-6842	1113	11	sector	sector	NOUN
taxlaw-6842	1113	12	disclosing	disclose	VERB
taxlaw-6842	1113	13	a	a	DET
taxlaw-6842	1113	14	program	program	NOUN
taxlaw-6842	1113	15	analysis	analysis	NOUN
taxlaw-6842	1113	16	to	to	ADP
taxlaw-6842	1113	17	the	the	DET
taxlaw-6842	1113	18	public	public	ADJ
taxlaw-6842	1113	19	empowers	empower	NOUN
taxlaw-6842	1113	20	donors	donor	NOUN
taxlaw-6842	1113	21	not	not	PART
taxlaw-6842	1113	22	only	only	ADV
taxlaw-6842	1113	23	to	to	PART
taxlaw-6842	1113	24	serve	serve	VERB
taxlaw-6842	1113	25	as	as	ADP
taxlaw-6842	1113	26	monitors	monitor	NOUN
taxlaw-6842	1113	27	,	,	PUNCT
taxlaw-6842	1113	28	but	but	CCONJ
taxlaw-6842	1113	29	also	also	ADV
taxlaw-6842	1113	30	to	to	PART
taxlaw-6842	1113	31	make	make	VERB
taxlaw-6842	1113	32	better	well	ADV
taxlaw-6842	1113	33	-	-	PUNCT
taxlaw-6842	1113	34	informed	inform	VERB
taxlaw-6842	1113	35	choices	choice	NOUN
taxlaw-6842	1113	36	.	.	PUNCT
taxlaw-6842	1114	1	donors	donor	NOUN
taxlaw-6842	1114	2	often	often	ADV
taxlaw-6842	1114	3	need	need	VERB
taxlaw-6842	1114	4	detailed	detailed	ADJ
taxlaw-6842	1114	5	information	information	NOUN
taxlaw-6842	1114	6	to	to	PART
taxlaw-6842	1114	7	ensure	ensure	VERB
taxlaw-6842	1114	8	that	that	SCONJ
taxlaw-6842	1114	9	charities	charity	NOUN
taxlaw-6842	1114	10	share	share	VERB
taxlaw-6842	1114	11	their	their	PRON
taxlaw-6842	1114	12	goals	goal	NOUN
taxlaw-6842	1114	13	.	.	PUNCT
taxlaw-6842	1115	1	for	for	ADP
taxlaw-6842	1115	2	example	example	NOUN
taxlaw-6842	1115	3	,	,	PUNCT
taxlaw-6842	1115	4	some	some	DET
taxlaw-6842	1115	5	environmental	environmental	ADJ
taxlaw-6842	1115	6	organizations	organization	NOUN
taxlaw-6842	1115	7	support	support	VERB
taxlaw-6842	1115	8	nuclear	nuclear	ADJ
taxlaw-6842	1115	9	power	power	NOUN
taxlaw-6842	1115	10	,	,	PUNCT
taxlaw-6842	1115	11	while	while	SCONJ
taxlaw-6842	1115	12	others	other	NOUN
taxlaw-6842	1115	13	oppose	oppose	VERB
taxlaw-6842	1115	14	it	it	PRON
taxlaw-6842	1115	15	,	,	PUNCT
taxlaw-6842	1115	16	as	as	SCONJ
taxlaw-6842	1115	17	noted	note	VERB
taxlaw-6842	1115	18	above.158	above.158	PROPN
taxlaw-6842	1115	19	since	since	SCONJ
taxlaw-6842	1115	20	these	these	DET
taxlaw-6842	1115	21	variations	variation	NOUN
taxlaw-6842	1115	22	are	be	AUX
taxlaw-6842	1115	23	not	not	PART
taxlaw-6842	1115	24	always	always	ADV
taxlaw-6842	1115	25	obvious	obvious	ADJ
taxlaw-6842	1115	26	to	to	ADP
taxlaw-6842	1115	27	outsiders	outsider	NOUN
taxlaw-6842	1115	28	,	,	PUNCT
taxlaw-6842	1115	29	donors	donor	NOUN
taxlaw-6842	1115	30	might	might	AUX
taxlaw-6842	1115	31	mistakenly	mistakenly	ADV
taxlaw-6842	1115	32	fund	fund	VERB
taxlaw-6842	1115	33	work	work	NOUN
taxlaw-6842	1115	34	they	they	PRON
taxlaw-6842	1115	35	consider	consider	VERB
taxlaw-6842	1115	36	unappealing	unappealing	ADJ
taxlaw-6842	1115	37	or	or	CCONJ
taxlaw-6842	1115	38	even	even	ADV
taxlaw-6842	1115	39	offensive	offensive	ADJ
taxlaw-6842	1115	40	.	.	PUNCT
taxlaw-6842	1116	1	public	public	ADJ
taxlaw-6842	1116	2	charities	charity	NOUN
taxlaw-6842	1116	3	can	can	AUX
taxlaw-6842	1116	4	prevent	prevent	VERB
taxlaw-6842	1116	5	these	these	DET
taxlaw-6842	1116	6	mismatches	mismatch	NOUN
taxlaw-6842	1116	7	by	by	ADP
taxlaw-6842	1116	8	sharing	share	VERB
taxlaw-6842	1116	9	program	program	NOUN
taxlaw-6842	1116	10	analyses	analysis	NOUN
taxlaw-6842	1116	11	with	with	ADP
taxlaw-6842	1116	12	the	the	DET
taxlaw-6842	1116	13	public.159	public.159	ADJ
taxlaw-6842	1116	14	better	well	ADV
taxlaw-6842	1116	15	-	-	PUNCT
taxlaw-6842	1116	16	informed	inform	VERB
taxlaw-6842	1116	17	decisions	decision	NOUN
taxlaw-6842	1116	18	are	be	AUX
taxlaw-6842	1116	19	good	good	ADJ
taxlaw-6842	1116	20	not	not	PART
taxlaw-6842	1116	21	only	only	ADV
taxlaw-6842	1116	22	for	for	ADP
taxlaw-6842	1116	23	donors	donor	NOUN
taxlaw-6842	1116	24	,	,	PUNCT
taxlaw-6842	1116	25	but	but	CCONJ
taxlaw-6842	1116	26	also	also	ADV
taxlaw-6842	1116	27	for	for	ADP
taxlaw-6842	1116	28	society	society	NOUN
taxlaw-6842	1116	29	as	as	ADP
taxlaw-6842	1116	30	a	a	DET
taxlaw-6842	1116	31	whole	whole	NOUN
taxlaw-6842	1116	32	.	.	PUNCT
taxlaw-6842	1117	1	with	with	ADP
taxlaw-6842	1117	2	better	well	ADJ
taxlaw-6842	1117	3	information	information	NOUN
taxlaw-6842	1117	4	,	,	PUNCT
taxlaw-6842	1117	5	donors	donor	NOUN
taxlaw-6842	1117	6	are	be	AUX
taxlaw-6842	1117	7	more	more	ADV
taxlaw-6842	1117	8	likely	likely	ADJ
taxlaw-6842	1117	9	to	to	PART
taxlaw-6842	1117	10	choose	choose	VERB
taxlaw-6842	1117	11	the	the	DET
taxlaw-6842	1117	12	most	most	ADV
taxlaw-6842	1117	13	productive	productive	ADJ
taxlaw-6842	1117	14	philanthropic	philanthropic	NOUN
taxlaw-6842	1117	15	opportunities	opportunity	NOUN
taxlaw-6842	1117	16	.	.	PUNCT
taxlaw-6842	1118	1	a	a	DET
taxlaw-6842	1118	2	similar	similar	ADJ
taxlaw-6842	1118	3	justification	justification	NOUN
taxlaw-6842	1118	4	is	be	AUX
taxlaw-6842	1118	5	commonly	commonly	ADV
taxlaw-6842	1118	6	invoked	invoke	VERB
taxlaw-6842	1118	7	for	for	ADP
taxlaw-6842	1118	8	disclosure	disclosure	NOUN
taxlaw-6842	1118	9	in	in	ADP
taxlaw-6842	1118	10	capital	capital	NOUN
taxlaw-6842	1118	11	markets	market	NOUN
taxlaw-6842	1118	12	,	,	PUNCT
taxlaw-6842	1118	13	which	which	PRON
taxlaw-6842	1118	14	is	be	AUX
taxlaw-6842	1118	15	required	require	VERB
taxlaw-6842	1118	16	under	under	ADP
taxlaw-6842	1118	17	the	the	DET
taxlaw-6842	1118	18	u.s	u.s	PROPN
taxlaw-6842	1118	19	.	.	PROPN
taxlaw-6842	1118	20	securities	security	NOUN
taxlaw-6842	1118	21	laws	law	NOUN
taxlaw-6842	1118	22	.	.	PUNCT
taxlaw-6842	1119	1	in	in	ADP
taxlaw-6842	1119	2	providing	provide	VERB
taxlaw-6842	1119	3	accurate	accurate	ADJ
taxlaw-6842	1119	4	information	information	NOUN
taxlaw-6842	1119	5	,	,	PUNCT
taxlaw-6842	1119	6	“	"	PUNCT
taxlaw-6842	1119	7	the	the	DET
taxlaw-6842	1119	8	ultimate	ultimate	ADJ
taxlaw-6842	1119	9	goal	goal	NOUN
taxlaw-6842	1119	10	of	of	ADP
taxlaw-6842	1119	11	securities	security	NOUN
taxlaw-6842	1119	12	regulation	regulation	NOUN
taxlaw-6842	1119	13	,	,	PUNCT
taxlaw-6842	1119	14	”	"	PUNCT
taxlaw-6842	1119	15	zohar	zohar	PROPN
taxlaw-6842	1119	16	goshen	goshen	PROPN
taxlaw-6842	1119	17	and	and	CCONJ
taxlaw-6842	1119	18	gideon	gideon	PROPN
taxlaw-6842	1119	19	parchomovsky	parchomovsky	PROPN
taxlaw-6842	1119	20	wrote	write	VERB
taxlaw-6842	1119	21	,	,	PUNCT
taxlaw-6842	1119	22	“	"	PUNCT
taxlaw-6842	1119	23	is	be	AUX
taxlaw-6842	1119	24	to	to	PART
taxlaw-6842	1119	25	attain	attain	VERB
taxlaw-6842	1119	26	efficient	efficient	ADJ
taxlaw-6842	1119	27	financial	financial	ADJ
taxlaw-6842	1119	28	markets	market	NOUN
taxlaw-6842	1119	29	.	.	PUNCT
taxlaw-6842	1120	1	”160	”160	VERB
taxlaw-6842	1120	2	according	accord	VERB
taxlaw-6842	1120	3	to	to	ADP
taxlaw-6842	1120	4	jack	jack	PROPN
taxlaw-6842	1120	5	coffee	coffee	NOUN
taxlaw-6842	1120	6	,	,	PUNCT
taxlaw-6842	1120	7	“	"	PUNCT
taxlaw-6842	1120	8	the	the	DET
taxlaw-6842	1120	9	beneficiaries	beneficiary	NOUN
taxlaw-6842	1120	10	of	of	ADP
taxlaw-6842	1120	11	increased	increase	VERB
taxlaw-6842	1120	12	allocative	allocative	ADJ
taxlaw-6842	1120	13	efficiency	efficiency	NOUN
taxlaw-6842	1120	14	include	include	VERB
taxlaw-6842	1120	15	virtually	virtually	ADV
taxlaw-6842	1120	16	all	all	PRON
taxlaw-6842	1120	17	members	member	NOUN
taxlaw-6842	1120	18	of	of	ADP
taxlaw-6842	1120	19	society	society	NOUN
taxlaw-6842	1120	20	,	,	PUNCT
taxlaw-6842	1120	21	not	not	PART
taxlaw-6842	1120	22	just	just	ADV
taxlaw-6842	1120	23	investors	investor	NOUN
taxlaw-6842	1120	24	.	.	PUNCT
taxlaw-6842	1121	1	”161	”161	VERB
taxlaw-6842	1121	2	yet	yet	ADV
taxlaw-6842	1121	3	disclosure	disclosure	NOUN
taxlaw-6842	1121	4	arguably	arguably	ADV
taxlaw-6842	1121	5	is	be	AUX
taxlaw-6842	1121	6	even	even	ADV
taxlaw-6842	1121	7	more	more	ADV
taxlaw-6842	1121	8	important	important	ADJ
taxlaw-6842	1121	9	in	in	ADP
taxlaw-6842	1121	10	nonprofits	nonprofit	NOUN
taxlaw-6842	1121	11	.	.	PUNCT
taxlaw-6842	1122	1	after	after	ADV
taxlaw-6842	1122	2	all	all	ADV
taxlaw-6842	1122	3	,	,	PUNCT
taxlaw-6842	1122	4	for	for	ADP
taxlaw-6842	1122	5	-	-	PUNCT
taxlaw-6842	1122	6	profit	profit	NOUN
taxlaw-6842	1122	7	(	(	PUNCT
taxlaw-6842	1122	8	public	public	ADJ
taxlaw-6842	1122	9	)	)	PUNCT
taxlaw-6842	1122	10	firms	firm	NOUN
taxlaw-6842	1122	11	offer	offer	VERB
taxlaw-6842	1122	12	another	another	DET
taxlaw-6842	1122	13	way	way	NOUN
taxlaw-6842	1122	14	to	to	PART
taxlaw-6842	1122	15	monitor	monitor	VERB
taxlaw-6842	1122	16	changed	changed	ADJ
taxlaw-6842	1122	17	circumstances	circumstance	NOUN
taxlaw-6842	1122	18	:	:	PUNCT
taxlaw-6842	1122	19	share	share	NOUN
taxlaw-6842	1122	20	prices	price	NOUN
taxlaw-6842	1122	21	.	.	PUNCT
taxlaw-6842	1123	1	when	when	SCONJ
taxlaw-6842	1123	2	investors	investor	NOUN
taxlaw-6842	1123	3	trade	trade	VERB
taxlaw-6842	1123	4	on	on	ADP
taxlaw-6842	1123	5	private	private	ADJ
taxlaw-6842	1123	6	information	information	NOUN
taxlaw-6842	1123	7	,	,	PUNCT
taxlaw-6842	1123	8	the	the	DET
taxlaw-6842	1123	9	changes	change	NOUN
taxlaw-6842	1123	10	they	they	PRON
taxlaw-6842	1123	11	trigger	trigger	VERB
taxlaw-6842	1123	12	in	in	ADP
taxlaw-6842	1123	13	share	share	NOUN
taxlaw-6842	1123	14	prices	price	NOUN
taxlaw-6842	1123	15	are	be	AUX
taxlaw-6842	1123	16	visible	visible	ADJ
taxlaw-6842	1123	17	,	,	PUNCT
taxlaw-6842	1123	18	even	even	ADV
taxlaw-6842	1123	19	to	to	ADP
taxlaw-6842	1123	20	those	those	PRON
taxlaw-6842	1123	21	who	who	PRON
taxlaw-6842	1123	22	are	be	AUX
taxlaw-6842	1123	23	not	not	PART
taxlaw-6842	1123	24	privy	privy	ADJ
taxlaw-6842	1123	25	to	to	ADP
taxlaw-6842	1123	26	the	the	DET
taxlaw-6842	1123	27	underlying	underlie	VERB
taxlaw-6842	1123	28	information	information	NOUN
taxlaw-6842	1123	29	.	.	PUNCT
taxlaw-6842	1124	1	yet	yet	ADV
taxlaw-6842	1124	2	nonprofits	nonprofit	NOUN
taxlaw-6842	1124	3	can	can	AUX
taxlaw-6842	1124	4	not	not	PART
taxlaw-6842	1124	5	impound	impound	VERB
taxlaw-6842	1124	6	undisclosed	undisclosed	ADJ
taxlaw-6842	1124	7	information	information	NOUN
taxlaw-6842	1124	8	in	in	ADP
taxlaw-6842	1124	9	the	the	DET
taxlaw-6842	1124	10	same	same	ADJ
taxlaw-6842	1124	11	way	way	NOUN
taxlaw-6842	1124	12	.	.	PUNCT
taxlaw-6842	1125	1	perhaps	perhaps	ADV
taxlaw-6842	1125	2	the	the	DET
taxlaw-6842	1125	3	closest	close	ADJ
taxlaw-6842	1125	4	substitute	substitute	NOUN
taxlaw-6842	1125	5	for	for	ADP
taxlaw-6842	1125	6	nonprofits	nonprofit	NOUN
taxlaw-6842	1125	7	is	be	AUX
taxlaw-6842	1125	8	a	a	DET
taxlaw-6842	1125	9	high	high	ADJ
taxlaw-6842	1125	10	profile	profile	NOUN
taxlaw-6842	1125	11	donation	donation	NOUN
taxlaw-6842	1125	12	.	.	PUNCT
taxlaw-6842	1126	1	when	when	SCONJ
taxlaw-6842	1126	2	a	a	DET
taxlaw-6842	1126	3	donor	donor	NOUN
taxlaw-6842	1126	4	with	with	ADP
taxlaw-6842	1126	5	private	private	ADJ
taxlaw-6842	1126	6	information	information	NOUN
taxlaw-6842	1126	7	gives	give	VERB
taxlaw-6842	1126	8	generously	generously	ADV
taxlaw-6842	1126	9	,	,	PUNCT
taxlaw-6842	1126	10	others	other	NOUN
taxlaw-6842	1126	11	with	with	ADP
taxlaw-6842	1126	12	less	less	ADJ
taxlaw-6842	1126	13	information	information	NOUN
taxlaw-6842	1126	14	may	may	AUX
taxlaw-6842	1126	15	follow	follow	VERB
taxlaw-6842	1126	16	her	her	PRON
taxlaw-6842	1126	17	example	example	NOUN
taxlaw-6842	1126	18	.	.	PUNCT
taxlaw-6842	1127	1	but	but	CCONJ
taxlaw-6842	1127	2	donations	donation	NOUN
taxlaw-6842	1127	3	—	—	PUNCT
taxlaw-6842	1127	4	even	even	ADV
taxlaw-6842	1127	5	high	high	ADJ
taxlaw-6842	1127	6	profile	profile	NOUN
taxlaw-6842	1127	7	ones	one	NOUN
taxlaw-6842	1127	8	—	—	PUNCT
taxlaw-6842	1127	9	are	be	AUX
taxlaw-6842	1127	10	usually	usually	ADV
taxlaw-6842	1127	11	less	less	ADV
taxlaw-6842	1127	12	visible	visible	ADJ
taxlaw-6842	1127	13	than	than	ADP
taxlaw-6842	1127	14	changes	change	NOUN
taxlaw-6842	1127	15	in	in	ADP
taxlaw-6842	1127	16	stock	stock	NOUN
taxlaw-6842	1127	17	prices	price	NOUN
taxlaw-6842	1127	18	.	.	PUNCT
taxlaw-6842	1128	1	as	as	ADP
taxlaw-6842	1128	2	a	a	DET
taxlaw-6842	1128	3	result	result	NOUN
taxlaw-6842	1128	4	,	,	PUNCT
taxlaw-6842	1128	5	disclosing	disclose	VERB
taxlaw-6842	1128	6	the	the	DET
taxlaw-6842	1128	7	underlying	underlie	VERB
taxlaw-6842	1128	8	information	information	NOUN
taxlaw-6842	1128	9	becomes	become	VERB
taxlaw-6842	1128	10	all	all	DET
taxlaw-6842	1128	11	the	the	DET
taxlaw-6842	1128	12	more	more	ADV
taxlaw-6842	1128	13	important	important	ADJ
taxlaw-6842	1128	14	at	at	ADP
taxlaw-6842	1128	15	nonprofits	nonprofit	NOUN
taxlaw-6842	1128	16	.	.	PUNCT
taxlaw-6842	1129	1	158	158	NUM
taxlaw-6842	1129	2	see	see	VERB
taxlaw-6842	1129	3	supra	supra	PROPN
taxlaw-6842	1129	4	part	part	PROPN
taxlaw-6842	1129	5	i.c.3	i.c.3	PROPN
taxlaw-6842	1129	6	.	.	PUNCT
taxlaw-6842	1130	1	159	159	NUM
taxlaw-6842	1130	2	a	a	DET
taxlaw-6842	1130	3	private	private	ADJ
taxlaw-6842	1130	4	foundation	foundation	NOUN
taxlaw-6842	1130	5	is	be	AUX
taxlaw-6842	1130	6	permitted	permit	VERB
taxlaw-6842	1130	7	to	to	PART
taxlaw-6842	1130	8	accept	accept	VERB
taxlaw-6842	1130	9	donations	donation	NOUN
taxlaw-6842	1130	10	only	only	ADV
taxlaw-6842	1130	11	from	from	ADP
taxlaw-6842	1130	12	a	a	DET
taxlaw-6842	1130	13	small	small	ADJ
taxlaw-6842	1130	14	group	group	NOUN
taxlaw-6842	1130	15	.	.	PUNCT
taxlaw-6842	1131	1	to	to	PART
taxlaw-6842	1131	2	ensure	ensure	VERB
taxlaw-6842	1131	3	that	that	SCONJ
taxlaw-6842	1131	4	its	its	PRON
taxlaw-6842	1131	5	donors	donor	NOUN
taxlaw-6842	1131	6	are	be	AUX
taxlaw-6842	1131	7	informed	inform	VERB
taxlaw-6842	1131	8	,	,	PUNCT
taxlaw-6842	1131	9	a	a	DET
taxlaw-6842	1131	10	private	private	ADJ
taxlaw-6842	1131	11	foundation	foundation	NOUN
taxlaw-6842	1131	12	needs	need	VERB
taxlaw-6842	1131	13	to	to	PART
taxlaw-6842	1131	14	share	share	VERB
taxlaw-6842	1131	15	information	information	NOUN
taxlaw-6842	1131	16	only	only	ADV
taxlaw-6842	1131	17	with	with	ADP
taxlaw-6842	1131	18	this	this	DET
taxlaw-6842	1131	19	group	group	NOUN
taxlaw-6842	1131	20	,	,	PUNCT
taxlaw-6842	1131	21	and	and	CCONJ
taxlaw-6842	1131	22	does	do	AUX
taxlaw-6842	1131	23	not	not	PART
taxlaw-6842	1131	24	also	also	ADV
taxlaw-6842	1131	25	have	have	VERB
taxlaw-6842	1131	26	to	to	PART
taxlaw-6842	1131	27	share	share	VERB
taxlaw-6842	1131	28	it	it	PRON
taxlaw-6842	1131	29	with	with	ADP
taxlaw-6842	1131	30	the	the	DET
taxlaw-6842	1131	31	public	public	NOUN
taxlaw-6842	1131	32	.	.	PUNCT
taxlaw-6842	1132	1	160	160	NUM
taxlaw-6842	1132	2	goshen	goshen	PROPN
taxlaw-6842	1132	3	&	&	CCONJ
taxlaw-6842	1132	4	parchomovsky	parchomovsky	PROPN
taxlaw-6842	1132	5	,	,	PUNCT
taxlaw-6842	1132	6	supra	supra	PROPN
taxlaw-6842	1132	7	note	note	PROPN
taxlaw-6842	1132	8	68	68	NUM
taxlaw-6842	1132	9	,	,	PUNCT
taxlaw-6842	1132	10	at	at	ADP
taxlaw-6842	1132	11	713	713	NUM
taxlaw-6842	1132	12	.	.	PUNCT
taxlaw-6842	1133	1	161	161	NUM
taxlaw-6842	1133	2	john	john	PROPN
taxlaw-6842	1133	3	c.	c.	PROPN
taxlaw-6842	1133	4	coffee	coffee	PROPN
taxlaw-6842	1133	5	,	,	PUNCT
taxlaw-6842	1133	6	market	market	NOUN
taxlaw-6842	1133	7	failure	failure	NOUN
taxlaw-6842	1133	8	and	and	CCONJ
taxlaw-6842	1133	9	the	the	DET
taxlaw-6842	1133	10	economic	economic	ADJ
taxlaw-6842	1133	11	case	case	NOUN
taxlaw-6842	1133	12	for	for	ADP
taxlaw-6842	1133	13	a	a	DET
taxlaw-6842	1133	14	mandatory	mandatory	ADJ
taxlaw-6842	1133	15	disclosure	disclosure	NOUN
taxlaw-6842	1133	16	system	system	NOUN
taxlaw-6842	1133	17	,	,	PUNCT
taxlaw-6842	1133	18	70	70	NUM
taxlaw-6842	1133	19	va	va	NOUN
taxlaw-6842	1133	20	.	.	PUNCT
taxlaw-6842	1133	21	l.	l.	PROPN
taxlaw-6842	1133	22	rev	rev	PROPN
taxlaw-6842	1133	23	.	.	PROPN
taxlaw-6842	1133	24	717	717	NUM
taxlaw-6842	1133	25	,	,	PUNCT
taxlaw-6842	1133	26	736	736	NUM
taxlaw-6842	1133	27	(	(	PUNCT
taxlaw-6842	1133	28	1984	1984	NUM
taxlaw-6842	1133	29	)	)	PUNCT
taxlaw-6842	1133	30	;	;	PUNCT
taxlaw-6842	1133	31	see	see	VERB
taxlaw-6842	1133	32	also	also	ADV
taxlaw-6842	1133	33	frank	frank	PROPN
taxlaw-6842	1133	34	h	h	PROPN
taxlaw-6842	1133	35	easterbrook	easterbrook	PROPN
taxlaw-6842	1133	36	&	&	CCONJ
taxlaw-6842	1133	37	daniel	daniel	PROPN
taxlaw-6842	1133	38	r.	r.	PROPN
taxlaw-6842	1133	39	fischel	fischel	PROPN
taxlaw-6842	1133	40	,	,	PUNCT
taxlaw-6842	1133	41	mandatory	mandatory	ADJ
taxlaw-6842	1133	42	disclosure	disclosure	NOUN
taxlaw-6842	1133	43	and	and	CCONJ
taxlaw-6842	1133	44	the	the	DET
taxlaw-6842	1133	45	protection	protection	NOUN
taxlaw-6842	1133	46	of	of	ADP
taxlaw-6842	1133	47	investors	investor	NOUN
taxlaw-6842	1133	48	,	,	PUNCT
taxlaw-6842	1133	49	70	70	NUM
taxlaw-6842	1133	50	va	va	NOUN
taxlaw-6842	1133	51	.	.	PUNCT
taxlaw-6842	1134	1	l.	l.	PROPN
taxlaw-6842	1134	2	rev	rev	PROPN
taxlaw-6842	1134	3	.	.	PROPN
taxlaw-6842	1134	4	669	669	NUM
taxlaw-6842	1134	5	,	,	PUNCT
taxlaw-6842	1134	6	673	673	NUM
taxlaw-6842	1134	7	(	(	PUNCT
taxlaw-6842	1134	8	1984	1984	NUM
taxlaw-6842	1134	9	)	)	PUNCT
taxlaw-6842	1134	10	(	(	PUNCT
taxlaw-6842	1134	11	“	"	PUNCT
taxlaw-6842	1134	12	a	a	DET
taxlaw-6842	1134	13	world	world	NOUN
taxlaw-6842	1134	14	.	.	PUNCT
taxlaw-6842	1134	15	.	.	PUNCT
taxlaw-6842	1134	16	.	.	PUNCT
taxlaw-6842	1135	1	without	without	SCONJ
taxlaw-6842	1135	2	adequate	adequate	ADJ
taxlaw-6842	1135	3	truthful	truthful	ADJ
taxlaw-6842	1135	4	information	information	NOUN
taxlaw-6842	1135	5	.	.	PUNCT
taxlaw-6842	1135	6	.	.	PUNCT
taxlaw-6842	1135	7	.	.	PUNCT
taxlaw-6842	1135	8	is	be	AUX
taxlaw-6842	1135	9	a	a	DET
taxlaw-6842	1135	10	world	world	NOUN
taxlaw-6842	1135	11	with	with	ADP
taxlaw-6842	1135	12	too	too	ADV
taxlaw-6842	1135	13	little	little	ADJ
taxlaw-6842	1135	14	investment	investment	NOUN
taxlaw-6842	1135	15	,	,	PUNCT
taxlaw-6842	1135	16	and	and	CCONJ
taxlaw-6842	1135	17	in	in	ADP
taxlaw-6842	1135	18	the	the	DET
taxlaw-6842	1135	19	wrong	wrong	ADJ
taxlaw-6842	1135	20	things	thing	NOUN
taxlaw-6842	1135	21	to	to	ADP
taxlaw-6842	1135	22	boot	boot	NOUN
taxlaw-6842	1135	23	.	.	PUNCT
taxlaw-6842	1135	24	”	"	PUNCT
taxlaw-6842	1135	25	)	)	PUNCT
taxlaw-6842	1135	26	.	.	PUNCT
taxlaw-6842	1136	1	[	[	X
taxlaw-6842	1136	2	vol	vol	NOUN
taxlaw-6842	1136	3	.	.	PROPN
taxlaw-6842	1136	4	11.2	11.2	NUM
taxlaw-6842	1136	5	columbia	columbia	PROPN
taxlaw-6842	1136	6	journal	journal	PROPN
taxlaw-6842	1136	7	of	of	ADP
taxlaw-6842	1136	8	tax	tax	NOUN
taxlaw-6842	1136	9	law	law	NOUN
taxlaw-6842	1136	10	124	124	NUM
taxlaw-6842	1136	11	3	3	NUM
taxlaw-6842	1136	12	.	.	PUNCT
taxlaw-6842	1137	1	better	well	ADJ
taxlaw-6842	1137	2	dissemination	dissemination	NOUN
taxlaw-6842	1137	3	of	of	ADP
taxlaw-6842	1137	4	innovative	innovative	ADJ
taxlaw-6842	1137	5	ideas	idea	NOUN
taxlaw-6842	1137	6	sharing	share	VERB
taxlaw-6842	1137	7	a	a	DET
taxlaw-6842	1137	8	program	program	NOUN
taxlaw-6842	1137	9	analysis	analysis	NOUN
taxlaw-6842	1137	10	with	with	ADP
taxlaw-6842	1137	11	the	the	DET
taxlaw-6842	1137	12	public	public	NOUN
taxlaw-6842	1137	13	also	also	ADV
taxlaw-6842	1137	14	helps	help	VERB
taxlaw-6842	1137	15	nonprofits	nonprofit	NOUN
taxlaw-6842	1137	16	learn	learn	VERB
taxlaw-6842	1137	17	from	from	ADP
taxlaw-6842	1137	18	each	each	DET
taxlaw-6842	1137	19	other	other	ADJ
taxlaw-6842	1137	20	.	.	PUNCT
taxlaw-6842	1138	1	when	when	SCONJ
taxlaw-6842	1138	2	they	they	PRON
taxlaw-6842	1138	3	incubate	incubate	VERB
taxlaw-6842	1138	4	a	a	DET
taxlaw-6842	1138	5	successful	successful	ADJ
taxlaw-6842	1138	6	initiative	initiative	NOUN
taxlaw-6842	1138	7	,	,	PUNCT
taxlaw-6842	1138	8	disclosure	disclosure	NOUN
taxlaw-6842	1138	9	allows	allow	VERB
taxlaw-6842	1138	10	other	other	ADJ
taxlaw-6842	1138	11	nonprofits	nonprofit	NOUN
taxlaw-6842	1138	12	,	,	PUNCT
taxlaw-6842	1138	13	government	government	NOUN
taxlaw-6842	1138	14	agencies	agency	NOUN
taxlaw-6842	1138	15	,	,	PUNCT
taxlaw-6842	1138	16	and	and	CCONJ
taxlaw-6842	1138	17	for	for	ADP
taxlaw-6842	1138	18	-	-	PUNCT
taxlaw-6842	1138	19	profit	profit	NOUN
taxlaw-6842	1138	20	firms	firm	NOUN
taxlaw-6842	1138	21	to	to	PART
taxlaw-6842	1138	22	replicate	replicate	VERB
taxlaw-6842	1138	23	it	it	PRON
taxlaw-6842	1138	24	,	,	PUNCT
taxlaw-6842	1138	25	make	make	VERB
taxlaw-6842	1138	26	improvements	improvement	NOUN
taxlaw-6842	1138	27	,	,	PUNCT
taxlaw-6842	1138	28	and	and	CCONJ
taxlaw-6842	1138	29	help	help	VERB
taxlaw-6842	1138	30	more	more	ADJ
taxlaw-6842	1138	31	people	people	NOUN
taxlaw-6842	1138	32	.	.	PUNCT
taxlaw-6842	1139	1	failures	failure	NOUN
taxlaw-6842	1139	2	also	also	ADV
taxlaw-6842	1139	3	offer	offer	VERB
taxlaw-6842	1139	4	valuable	valuable	ADJ
taxlaw-6842	1139	5	lessons	lesson	NOUN
taxlaw-6842	1139	6	about	about	ADP
taxlaw-6842	1139	7	what	what	PRON
taxlaw-6842	1139	8	to	to	PART
taxlaw-6842	1139	9	avoid	avoid	VERB
taxlaw-6842	1139	10	.	.	PUNCT
taxlaw-6842	1140	1	to	to	PART
taxlaw-6842	1140	2	improve	improve	VERB
taxlaw-6842	1140	3	each	each	DET
taxlaw-6842	1140	4	other	other	ADJ
taxlaw-6842	1140	5	’s	’s	PART
taxlaw-6842	1140	6	work	work	NOUN
taxlaw-6842	1140	7	,	,	PUNCT
taxlaw-6842	1140	8	even	even	ADV
taxlaw-6842	1140	9	as	as	SCONJ
taxlaw-6842	1140	10	they	they	PRON
taxlaw-6842	1140	11	operate	operate	VERB
taxlaw-6842	1140	12	independently	independently	ADV
taxlaw-6842	1140	13	,	,	PUNCT
taxlaw-6842	1140	14	public	public	ADJ
taxlaw-6842	1140	15	charities	charity	NOUN
taxlaw-6842	1140	16	and	and	CCONJ
taxlaw-6842	1140	17	private	private	ADJ
taxlaw-6842	1140	18	foundations	foundation	NOUN
taxlaw-6842	1140	19	need	need	VERB
taxlaw-6842	1140	20	to	to	PART
taxlaw-6842	1140	21	disseminate	disseminate	VERB
taxlaw-6842	1140	22	knowledge	knowledge	NOUN
taxlaw-6842	1140	23	.	.	PUNCT
taxlaw-6842	1141	1	as	as	SCONJ
taxlaw-6842	1141	2	michael	michael	PROPN
taxlaw-6842	1141	3	dorf	dorf	PROPN
taxlaw-6842	1141	4	and	and	CCONJ
taxlaw-6842	1141	5	charles	charles	PROPN
taxlaw-6842	1141	6	sabel	sabel	PROPN
taxlaw-6842	1141	7	put	put	VERB
taxlaw-6842	1141	8	it	it	PRON
taxlaw-6842	1141	9	,	,	PUNCT
taxlaw-6842	1141	10	“	"	PUNCT
taxlaw-6842	1141	11	linked	link	VERB
taxlaw-6842	1141	12	systems	system	NOUN
taxlaw-6842	1141	13	of	of	ADP
taxlaw-6842	1141	14	local	local	ADJ
taxlaw-6842	1141	15	and	and	CCONJ
taxlaw-6842	1141	16	inter	inter	ADJ
taxlaw-6842	1141	17	-	-	ADJ
taxlaw-6842	1141	18	local	local	ADJ
taxlaw-6842	1141	19	or	or	CCONJ
taxlaw-6842	1141	20	federal	federal	ADJ
taxlaw-6842	1141	21	pooling	pooling	NOUN
taxlaw-6842	1141	22	of	of	ADP
taxlaw-6842	1141	23	information	information	NOUN
taxlaw-6842	1141	24	.	.	PUNCT
taxlaw-6842	1141	25	.	.	PUNCT
taxlaw-6842	1142	1	.	.	PUNCT
taxlaw-6842	1143	1	enable	enable	VERB
taxlaw-6842	1143	2	the	the	DET
taxlaw-6842	1143	3	actors	actor	NOUN
taxlaw-6842	1143	4	to	to	PART
taxlaw-6842	1143	5	learn	learn	VERB
taxlaw-6842	1143	6	from	from	ADP
taxlaw-6842	1143	7	one	one	NUM
taxlaw-6842	1143	8	another	another	PRON
taxlaw-6842	1143	9	's	's	PART
taxlaw-6842	1143	10	successes	success	NOUN
taxlaw-6842	1143	11	and	and	CCONJ
taxlaw-6842	1143	12	failures	failure	NOUN
taxlaw-6842	1143	13	.	.	PUNCT
taxlaw-6842	1143	14	.	.	PUNCT
taxlaw-6842	1143	15	.	.	PUNCT
taxlaw-6842	1144	1	.”162	.”162	PUNCT
taxlaw-6842	1145	1	yet	yet	ADV
taxlaw-6842	1145	2	like	like	INTJ
taxlaw-6842	1145	3	any	any	DET
taxlaw-6842	1145	4	effort	effort	NOUN
taxlaw-6842	1145	5	to	to	PART
taxlaw-6842	1145	6	promote	promote	VERB
taxlaw-6842	1145	7	innovation	innovation	NOUN
taxlaw-6842	1145	8	,	,	PUNCT
taxlaw-6842	1145	9	a	a	DET
taxlaw-6842	1145	10	rule	rule	NOUN
taxlaw-6842	1145	11	directing	direct	VERB
taxlaw-6842	1145	12	nonprofits	nonprofit	NOUN
taxlaw-6842	1145	13	to	to	PART
taxlaw-6842	1145	14	disclose	disclose	VERB
taxlaw-6842	1145	15	a	a	DET
taxlaw-6842	1145	16	program	program	NOUN
taxlaw-6842	1145	17	analysis	analysis	NOUN
taxlaw-6842	1145	18	requires	require	VERB
taxlaw-6842	1145	19	a	a	DET
taxlaw-6842	1145	20	balancing	balancing	NOUN
taxlaw-6842	1145	21	of	of	ADP
taxlaw-6842	1145	22	familiar	familiar	ADJ
taxlaw-6842	1145	23	considerations	consideration	NOUN
taxlaw-6842	1145	24	.	.	PUNCT
taxlaw-6842	1146	1	on	on	ADP
taxlaw-6842	1146	2	the	the	DET
taxlaw-6842	1146	3	one	one	NUM
taxlaw-6842	1146	4	hand	hand	NOUN
taxlaw-6842	1146	5	,	,	PUNCT
taxlaw-6842	1146	6	sharing	share	VERB
taxlaw-6842	1146	7	information	information	NOUN
taxlaw-6842	1146	8	spares	spare	NOUN
taxlaw-6842	1146	9	would	would	AUX
taxlaw-6842	1146	10	-	-	PUNCT
taxlaw-6842	1146	11	be	be	AUX
taxlaw-6842	1146	12	innovators	innovator	NOUN
taxlaw-6842	1146	13	from	from	ADP
taxlaw-6842	1146	14	“	"	PUNCT
taxlaw-6842	1146	15	reinventing	reinvent	VERB
taxlaw-6842	1146	16	the	the	DET
taxlaw-6842	1146	17	wheel	wheel	NOUN
taxlaw-6842	1146	18	.	.	PUNCT
taxlaw-6842	1146	19	”	"	PUNCT
taxlaw-6842	1147	1	on	on	ADP
taxlaw-6842	1147	2	the	the	DET
taxlaw-6842	1147	3	other	other	ADJ
taxlaw-6842	1147	4	hand	hand	NOUN
taxlaw-6842	1147	5	,	,	PUNCT
taxlaw-6842	1147	6	it	it	PRON
taxlaw-6842	1147	7	can	can	AUX
taxlaw-6842	1147	8	reduce	reduce	VERB
taxlaw-6842	1147	9	the	the	DET
taxlaw-6842	1147	10	private	private	ADJ
taxlaw-6842	1147	11	return	return	NOUN
taxlaw-6842	1147	12	from	from	ADP
taxlaw-6842	1147	13	innovating.163	innovating.163	PROPN
taxlaw-6842	1147	14	arguably	arguably	ADV
taxlaw-6842	1147	15	,	,	PUNCT
taxlaw-6842	1147	16	eroding	erode	VERB
taxlaw-6842	1147	17	this	this	DET
taxlaw-6842	1147	18	return	return	NOUN
taxlaw-6842	1147	19	should	should	AUX
taxlaw-6842	1147	20	be	be	AUX
taxlaw-6842	1147	21	less	less	ADJ
taxlaw-6842	1147	22	of	of	ADP
taxlaw-6842	1147	23	a	a	DET
taxlaw-6842	1147	24	concern	concern	NOUN
taxlaw-6842	1147	25	at	at	ADP
taxlaw-6842	1147	26	nonprofits	nonprofit	NOUN
taxlaw-6842	1147	27	,	,	PUNCT
taxlaw-6842	1147	28	since	since	SCONJ
taxlaw-6842	1147	29	financial	financial	ADJ
taxlaw-6842	1147	30	rewards	reward	NOUN
taxlaw-6842	1147	31	are	be	AUX
taxlaw-6842	1147	32	not	not	PART
taxlaw-6842	1147	33	supposed	suppose	VERB
taxlaw-6842	1147	34	to	to	PART
taxlaw-6842	1147	35	motivate	motivate	VERB
taxlaw-6842	1147	36	their	their	PRON
taxlaw-6842	1147	37	stakeholders	stakeholder	NOUN
taxlaw-6842	1147	38	.	.	PUNCT
taxlaw-6842	1148	1	if	if	SCONJ
taxlaw-6842	1148	2	their	their	PRON
taxlaw-6842	1148	3	goal	goal	NOUN
taxlaw-6842	1148	4	is	be	AUX
taxlaw-6842	1148	5	to	to	PART
taxlaw-6842	1148	6	advance	advance	VERB
taxlaw-6842	1148	7	the	the	DET
taxlaw-6842	1148	8	nonprofit	nonprofit	NOUN
taxlaw-6842	1148	9	’s	’s	PART
taxlaw-6842	1148	10	mission	mission	NOUN
taxlaw-6842	1148	11	,	,	PUNCT
taxlaw-6842	1148	12	as	as	SCONJ
taxlaw-6842	1148	13	opposed	oppose	VERB
taxlaw-6842	1148	14	to	to	ADP
taxlaw-6842	1148	15	its	its	PRON
taxlaw-6842	1148	16	competitive	competitive	ADJ
taxlaw-6842	1148	17	position	position	NOUN
taxlaw-6842	1148	18	,	,	PUNCT
taxlaw-6842	1148	19	they	they	PRON
taxlaw-6842	1148	20	might	might	AUX
taxlaw-6842	1148	21	favor	favor	VERB
taxlaw-6842	1148	22	disclosure	disclosure	NOUN
taxlaw-6842	1148	23	as	as	ADP
taxlaw-6842	1148	24	a	a	DET
taxlaw-6842	1148	25	way	way	NOUN
taxlaw-6842	1148	26	to	to	PART
taxlaw-6842	1148	27	enhance	enhance	VERB
taxlaw-6842	1148	28	their	their	PRON
taxlaw-6842	1148	29	impact	impact	NOUN
taxlaw-6842	1148	30	.	.	PUNCT
taxlaw-6842	1149	1	yet	yet	CCONJ
taxlaw-6842	1149	2	this	this	DET
taxlaw-6842	1149	3	altruistic	altruistic	ADJ
taxlaw-6842	1149	4	perspective	perspective	NOUN
taxlaw-6842	1149	5	is	be	AUX
taxlaw-6842	1149	6	more	more	ADV
taxlaw-6842	1149	7	likely	likely	ADJ
taxlaw-6842	1149	8	at	at	ADP
taxlaw-6842	1149	9	some	some	DET
taxlaw-6842	1149	10	nonprofits	nonprofit	NOUN
taxlaw-6842	1149	11	(	(	PUNCT
taxlaw-6842	1149	12	e.g.	e.g.	ADV
taxlaw-6842	1149	13	,	,	PUNCT
taxlaw-6842	1149	14	soup	soup	NOUN
taxlaw-6842	1149	15	kitchens	kitchen	NOUN
taxlaw-6842	1149	16	)	)	PUNCT
taxlaw-6842	1149	17	than	than	ADP
taxlaw-6842	1149	18	others	other	NOUN
taxlaw-6842	1149	19	(	(	PUNCT
taxlaw-6842	1149	20	e.g.	e.g.	ADV
taxlaw-6842	1149	21	,	,	PUNCT
taxlaw-6842	1149	22	rival	rival	ADJ
taxlaw-6842	1149	23	universities	university	NOUN
taxlaw-6842	1149	24	)	)	PUNCT
taxlaw-6842	1149	25	.	.	PUNCT
taxlaw-6842	1150	1	obviously	obviously	ADV
taxlaw-6842	1150	2	,	,	PUNCT
taxlaw-6842	1150	3	there	there	PRON
taxlaw-6842	1150	4	are	be	VERB
taxlaw-6842	1150	5	a	a	DET
taxlaw-6842	1150	6	range	range	NOUN
taxlaw-6842	1150	7	of	of	ADP
taxlaw-6842	1150	8	ways	way	NOUN
taxlaw-6842	1150	9	to	to	PART
taxlaw-6842	1150	10	balance	balance	VERB
taxlaw-6842	1150	11	these	these	DET
taxlaw-6842	1150	12	competing	compete	VERB
taxlaw-6842	1150	13	considerations	consideration	NOUN
taxlaw-6842	1150	14	.	.	PUNCT
taxlaw-6842	1151	1	for	for	ADP
taxlaw-6842	1151	2	example	example	NOUN
taxlaw-6842	1151	3	,	,	PUNCT
taxlaw-6842	1151	4	sensitive	sensitive	ADJ
taxlaw-6842	1151	5	information	information	NOUN
taxlaw-6842	1151	6	such	such	ADJ
taxlaw-6842	1151	7	as	as	ADP
taxlaw-6842	1151	8	trade	trade	NOUN
taxlaw-6842	1151	9	secrets	secret	NOUN
taxlaw-6842	1151	10	and	and	CCONJ
taxlaw-6842	1151	11	fundraising	fundraising	NOUN
taxlaw-6842	1151	12	strategies	strategy	NOUN
taxlaw-6842	1151	13	can	can	AUX
taxlaw-6842	1151	14	be	be	AUX
taxlaw-6842	1151	15	exempt	exempt	ADJ
taxlaw-6842	1151	16	from	from	ADP
taxlaw-6842	1151	17	disclosure	disclosure	NOUN
taxlaw-6842	1151	18	,	,	PUNCT
taxlaw-6842	1151	19	or	or	CCONJ
taxlaw-6842	1151	20	this	this	DET
taxlaw-6842	1151	21	disclosure	disclosure	NOUN
taxlaw-6842	1151	22	can	can	AUX
taxlaw-6842	1151	23	be	be	AUX
taxlaw-6842	1151	24	delayed.164	delayed.164	NOUN
taxlaw-6842	1151	25	alternatively	alternatively	ADV
taxlaw-6842	1151	26	,	,	PUNCT
taxlaw-6842	1151	27	competitors	competitor	NOUN
taxlaw-6842	1151	28	can	can	AUX
taxlaw-6842	1151	29	be	be	AUX
taxlaw-6842	1151	30	allowed	allow	VERB
taxlaw-6842	1151	31	to	to	PART
taxlaw-6842	1151	32	borrow	borrow	VERB
taxlaw-6842	1151	33	an	an	DET
taxlaw-6842	1151	34	idea	idea	NOUN
taxlaw-6842	1151	35	only	only	ADV
taxlaw-6842	1151	36	if	if	SCONJ
taxlaw-6842	1151	37	they	they	PRON
taxlaw-6842	1151	38	negotiate	negotiate	VERB
taxlaw-6842	1151	39	a	a	DET
taxlaw-6842	1151	40	license	license	NOUN
taxlaw-6842	1151	41	,	,	PUNCT
taxlaw-6842	1151	42	give	give	VERB
taxlaw-6842	1151	43	credit	credit	NOUN
taxlaw-6842	1151	44	to	to	ADP
taxlaw-6842	1151	45	its	its	PRON
taxlaw-6842	1151	46	creator	creator	NOUN
taxlaw-6842	1151	47	,	,	PUNCT
taxlaw-6842	1151	48	or	or	CCONJ
taxlaw-6842	1151	49	comply	comply	VERB
taxlaw-6842	1151	50	with	with	ADP
taxlaw-6842	1151	51	some	some	DET
taxlaw-6842	1151	52	other	other	ADJ
taxlaw-6842	1151	53	condition	condition	NOUN
taxlaw-6842	1151	54	.	.	PUNCT
taxlaw-6842	1152	1	an	an	DET
taxlaw-6842	1152	2	analysis	analysis	NOUN
taxlaw-6842	1152	3	of	of	ADP
taxlaw-6842	1152	4	these	these	PRON
taxlaw-6842	1152	5	(	(	PUNCT
taxlaw-6842	1152	6	and	and	CCONJ
taxlaw-6842	1152	7	other	other	ADJ
taxlaw-6842	1152	8	)	)	PUNCT
taxlaw-6842	1152	9	alternatives	alternative	NOUN
taxlaw-6842	1152	10	is	be	AUX
taxlaw-6842	1152	11	beyond	beyond	ADP
taxlaw-6842	1152	12	this	this	DET
taxlaw-6842	1152	13	article	article	NOUN
taxlaw-6842	1152	14	’s	’s	PART
taxlaw-6842	1152	15	scope	scope	NOUN
taxlaw-6842	1152	16	.	.	PUNCT
taxlaw-6842	1153	1	b.	b.	PROPN
taxlaw-6842	1153	2	costs	cost	NOUN
taxlaw-6842	1153	3	of	of	ADP
taxlaw-6842	1153	4	disclosing	disclose	VERB
taxlaw-6842	1153	5	a	a	DET
taxlaw-6842	1153	6	program	program	NOUN
taxlaw-6842	1153	7	analysis	analysis	NOUN
taxlaw-6842	1153	8	as	as	SCONJ
taxlaw-6842	1153	9	the	the	DET
taxlaw-6842	1153	10	prior	prior	ADJ
taxlaw-6842	1153	11	section	section	NOUN
taxlaw-6842	1153	12	emphasized	emphasize	VERB
taxlaw-6842	1153	13	,	,	PUNCT
taxlaw-6842	1153	14	disclosing	disclose	VERB
taxlaw-6842	1153	15	a	a	DET
taxlaw-6842	1153	16	program	program	NOUN
taxlaw-6842	1153	17	analysis	analysis	NOUN
taxlaw-6842	1153	18	can	can	AUX
taxlaw-6842	1153	19	reduce	reduce	VERB
taxlaw-6842	1153	20	agency	agency	NOUN
taxlaw-6842	1153	21	costs	cost	NOUN
taxlaw-6842	1153	22	,	,	PUNCT
taxlaw-6842	1153	23	improve	improve	VERB
taxlaw-6842	1153	24	resource	resource	NOUN
taxlaw-6842	1153	25	allocation	allocation	NOUN
taxlaw-6842	1153	26	,	,	PUNCT
taxlaw-6842	1153	27	and	and	CCONJ
taxlaw-6842	1153	28	disseminate	disseminate	VERB
taxlaw-6842	1153	29	ideas	idea	NOUN
taxlaw-6842	1153	30	.	.	PUNCT
taxlaw-6842	1154	1	yet	yet	CCONJ
taxlaw-6842	1154	2	these	these	DET
taxlaw-6842	1154	3	benefits	benefit	NOUN
taxlaw-6842	1154	4	come	come	VERB
taxlaw-6842	1154	5	at	at	ADP
taxlaw-6842	1154	6	a	a	DET
taxlaw-6842	1154	7	price	price	NOUN
taxlaw-6842	1154	8	.	.	PUNCT
taxlaw-6842	1155	1	this	this	DET
taxlaw-6842	1155	2	section	section	NOUN
taxlaw-6842	1155	3	surveys	survey	VERB
taxlaw-6842	1155	4	the	the	DET
taxlaw-6842	1155	5	main	main	ADJ
taxlaw-6842	1155	6	costs	cost	NOUN
taxlaw-6842	1155	7	of	of	ADP
taxlaw-6842	1155	8	this	this	DET
taxlaw-6842	1155	9	disclosure	disclosure	NOUN
taxlaw-6842	1155	10	.	.	PUNCT
taxlaw-6842	1156	1	162	162	NUM
taxlaw-6842	1156	2	michael	michael	PROPN
taxlaw-6842	1156	3	c.	c.	PROPN
taxlaw-6842	1156	4	dorf	dorf	PROPN
taxlaw-6842	1156	5	&	&	CCONJ
taxlaw-6842	1156	6	charles	charles	PROPN
taxlaw-6842	1156	7	f.	f.	PROPN
taxlaw-6842	1156	8	sabel	sabel	PROPN
taxlaw-6842	1156	9	,	,	PUNCT
taxlaw-6842	1156	10	a	a	DET
taxlaw-6842	1156	11	constitution	constitution	NOUN
taxlaw-6842	1156	12	of	of	ADP
taxlaw-6842	1156	13	democratic	democratic	ADJ
taxlaw-6842	1156	14	experimentalism	experimentalism	NOUN
taxlaw-6842	1156	15	,	,	PUNCT
taxlaw-6842	1156	16	98	98	NUM
taxlaw-6842	1156	17	colum	colum	NOUN
taxlaw-6842	1156	18	.	.	PUNCT
taxlaw-6842	1157	1	l.	l.	PROPN
taxlaw-6842	1157	2	rev	rev	PROPN
taxlaw-6842	1157	3	.	.	PROPN
taxlaw-6842	1157	4	267	267	NUM
taxlaw-6842	1157	5	,	,	PUNCT
taxlaw-6842	1157	6	287	287	NUM
taxlaw-6842	1157	7	(	(	PUNCT
taxlaw-6842	1157	8	1998	1998	NUM
taxlaw-6842	1157	9	)	)	PUNCT
taxlaw-6842	1157	10	.	.	PUNCT
taxlaw-6842	1158	1	163	163	NUM
taxlaw-6842	1158	2	cf	cf	NOUN
taxlaw-6842	1158	3	.	.	PUNCT
taxlaw-6842	1159	1	easterbrook	easterbrook	PROPN
taxlaw-6842	1159	2	&	&	CCONJ
taxlaw-6842	1159	3	fischel	fischel	PROPN
taxlaw-6842	1159	4	,	,	PUNCT
taxlaw-6842	1159	5	supra	supra	PROPN
taxlaw-6842	1159	6	note	note	NOUN
taxlaw-6842	1159	7	161	161	NUM
taxlaw-6842	1159	8	,	,	PUNCT
taxlaw-6842	1159	9	at	at	ADP
taxlaw-6842	1159	10	708	708	NUM
taxlaw-6842	1159	11	(	(	PUNCT
taxlaw-6842	1159	12	“	"	PUNCT
taxlaw-6842	1159	13	a	a	DET
taxlaw-6842	1159	14	new	new	ADJ
taxlaw-6842	1159	15	product	product	NOUN
taxlaw-6842	1159	16	might	might	AUX
taxlaw-6842	1159	17	be	be	AUX
taxlaw-6842	1159	18	profitable	profitable	ADJ
taxlaw-6842	1159	19	if	if	SCONJ
taxlaw-6842	1159	20	built	build	VERB
taxlaw-6842	1159	21	in	in	ADP
taxlaw-6842	1159	22	secrecy	secrecy	NOUN
taxlaw-6842	1159	23	,	,	PUNCT
taxlaw-6842	1159	24	stealing	steal	VERB
taxlaw-6842	1159	25	a	a	DET
taxlaw-6842	1159	26	march	march	NOUN
taxlaw-6842	1159	27	on	on	ADP
taxlaw-6842	1159	28	rivals	rival	NOUN
taxlaw-6842	1159	29	;	;	PUNCT
taxlaw-6842	1159	30	if	if	SCONJ
taxlaw-6842	1159	31	the	the	DET
taxlaw-6842	1159	32	rules	rule	NOUN
taxlaw-6842	1159	33	require	require	VERB
taxlaw-6842	1159	34	advance	advance	NOUN
taxlaw-6842	1159	35	disclosure	disclosure	NOUN
taxlaw-6842	1159	36	,	,	PUNCT
taxlaw-6842	1159	37	rivals	rival	NOUN
taxlaw-6842	1159	38	'	'	PART
taxlaw-6842	1159	39	responses	response	NOUN
taxlaw-6842	1159	40	make	make	VERB
taxlaw-6842	1159	41	the	the	DET
taxlaw-6842	1159	42	project	project	NOUN
taxlaw-6842	1159	43	less	less	ADV
taxlaw-6842	1159	44	attractive	attractive	ADJ
taxlaw-6842	1159	45	.	.	PUNCT
taxlaw-6842	1159	46	”	"	PUNCT
taxlaw-6842	1159	47	)	)	PUNCT
taxlaw-6842	1159	48	.	.	PUNCT
taxlaw-6842	1160	1	164	164	NUM
taxlaw-6842	1160	2	see	see	VERB
taxlaw-6842	1160	3	treas	treas	PROPN
taxlaw-6842	1160	4	.	.	PUNCT
taxlaw-6842	1161	1	reg	reg	PROPN
taxlaw-6842	1161	2	.	.	PUNCT
taxlaw-6842	1162	1	§	§	PROPN
taxlaw-6842	1162	2	301.6104(a)-5	301.6104(a)-5	NOUN
taxlaw-6842	1162	3	(	(	PUNCT
taxlaw-6842	1162	4	nonprofits	nonprofit	NOUN
taxlaw-6842	1162	5	are	be	AUX
taxlaw-6842	1162	6	exempt	exempt	ADJ
taxlaw-6842	1162	7	from	from	ADP
taxlaw-6842	1162	8	disclosing	disclose	VERB
taxlaw-6842	1162	9	a	a	DET
taxlaw-6842	1162	10	“	"	PUNCT
taxlaw-6842	1162	11	trade	trade	NOUN
taxlaw-6842	1162	12	secret	secret	ADJ
taxlaw-6842	1162	13	,	,	PUNCT
taxlaw-6842	1162	14	patent	patent	NOUN
taxlaw-6842	1162	15	,	,	PUNCT
taxlaw-6842	1162	16	process	process	NOUN
taxlaw-6842	1162	17	,	,	PUNCT
taxlaw-6842	1162	18	style	style	NOUN
taxlaw-6842	1162	19	of	of	ADP
taxlaw-6842	1162	20	work	work	NOUN
taxlaw-6842	1162	21	or	or	CCONJ
taxlaw-6842	1162	22	apparatus	apparatus	NOUN
taxlaw-6842	1162	23	”	"	PUNCT
taxlaw-6842	1162	24	if	if	SCONJ
taxlaw-6842	1162	25	the	the	DET
taxlaw-6842	1162	26	i.r.s	i.r.s	NOUN
taxlaw-6842	1162	27	.	.	PUNCT
taxlaw-6842	1163	1	“	"	PUNCT
taxlaw-6842	1163	2	determines	determine	VERB
taxlaw-6842	1163	3	that	that	SCONJ
taxlaw-6842	1163	4	the	the	DET
taxlaw-6842	1163	5	disclosure	disclosure	NOUN
taxlaw-6842	1163	6	of	of	ADP
taxlaw-6842	1163	7	information	information	NOUN
taxlaw-6842	1163	8	would	would	AUX
taxlaw-6842	1163	9	adversely	adversely	ADV
taxlaw-6842	1163	10	affect	affect	VERB
taxlaw-6842	1163	11	the	the	DET
taxlaw-6842	1163	12	organization	organization	NOUN
taxlaw-6842	1163	13	”	"	PUNCT
taxlaw-6842	1163	14	)	)	PUNCT
taxlaw-6842	1163	15	;	;	PUNCT
taxlaw-6842	1163	16	andrew	andrew	PROPN
taxlaw-6842	1163	17	masak	masak	PROPN
taxlaw-6842	1163	18	,	,	PUNCT
taxlaw-6842	1163	19	steps	step	NOUN
taxlaw-6842	1163	20	to	to	PART
taxlaw-6842	1163	21	protect	protect	VERB
taxlaw-6842	1163	22	trade	trade	NOUN
taxlaw-6842	1163	23	secrets	secret	NOUN
taxlaw-6842	1163	24	in	in	ADP
taxlaw-6842	1163	25	the	the	DET
taxlaw-6842	1163	26	non	non	ADJ
taxlaw-6842	1163	27	-	-	ADJ
taxlaw-6842	1163	28	profit	profit	ADJ
taxlaw-6842	1163	29	sector	sector	NOUN
taxlaw-6842	1163	30	and	and	CCONJ
taxlaw-6842	1163	31	balance	balance	VERB
taxlaw-6842	1163	32	the	the	DET
taxlaw-6842	1163	33	need	need	NOUN
taxlaw-6842	1163	34	for	for	ADP
taxlaw-6842	1163	35	transparency	transparency	NOUN
taxlaw-6842	1163	36	,	,	PUNCT
taxlaw-6842	1163	37	trade	trade	NOUN
taxlaw-6842	1163	38	secrets	secret	NOUN
taxlaw-6842	1163	39	,	,	PUNCT
taxlaw-6842	1163	40	(	(	PUNCT
taxlaw-6842	1163	41	aug	aug	PROPN
taxlaw-6842	1163	42	.	.	PROPN
taxlaw-6842	1163	43	19	19	NUM
taxlaw-6842	1163	44	,	,	PUNCT
taxlaw-6842	1163	45	2014	2014	NUM
taxlaw-6842	1163	46	)	)	PUNCT
taxlaw-6842	1163	47	https://www.tradesecretslaw.com/2014/08/articles/trade-secrets/notfor-profit-not-entitled-to-trade-secret-protection-no-so-fast-steps-to-protect-trade-secrets-in-the-non-profit-sectorand-balance-the-need-for-transparency/	https://www.tradesecretslaw.com/2014/08/articles/trade-secrets/notfor-profit-not-entitled-to-trade-secret-protection-no-so-fast-steps-to-protect-trade-secrets-in-the-non-profit-sectorand-balance-the-need-for-transparency/	NOUN
taxlaw-6842	1164	1	[	[	X
taxlaw-6842	1164	2	https://perma.cc/7rfv-dpld	https://perma.cc/7rfv-dpld	X
taxlaw-6842	1164	3	]	]	PUNCT
taxlaw-6842	1164	4	.	.	PUNCT
taxlaw-6842	1165	1	2020	2020	NUM
taxlaw-6842	1165	2	]	]	PUNCT
taxlaw-6842	1165	3	enhancing	enhance	VERB
taxlaw-6842	1165	4	efficiency	efficiency	NOUN
taxlaw-6842	1165	5	at	at	ADP
taxlaw-6842	1165	6	nonprofits	nonprofit	NOUN
taxlaw-6842	1165	7	with	with	ADP
taxlaw-6842	1165	8	analysis	analysis	NOUN
taxlaw-6842	1165	9	and	and	CCONJ
taxlaw-6842	1165	10	disclosure	disclosure	NOUN
taxlaw-6842	1165	11	125	125	NUM
taxlaw-6842	1165	12	1	1	NUM
taxlaw-6842	1165	13	.	.	PUNCT
taxlaw-6842	1165	14	cost	cost	NOUN
taxlaw-6842	1165	15	of	of	ADP
taxlaw-6842	1165	16	preparation	preparation	NOUN
taxlaw-6842	1165	17	if	if	SCONJ
taxlaw-6842	1165	18	a	a	DET
taxlaw-6842	1165	19	nonprofit	nonprofit	NOUN
taxlaw-6842	1165	20	is	be	AUX
taxlaw-6842	1165	21	already	already	ADV
taxlaw-6842	1165	22	producing	produce	VERB
taxlaw-6842	1165	23	a	a	DET
taxlaw-6842	1165	24	program	program	NOUN
taxlaw-6842	1165	25	analysis	analysis	NOUN
taxlaw-6842	1165	26	to	to	PART
taxlaw-6842	1165	27	use	use	VERB
taxlaw-6842	1165	28	internally	internally	ADV
taxlaw-6842	1165	29	,	,	PUNCT
taxlaw-6842	1165	30	the	the	DET
taxlaw-6842	1165	31	incremental	incremental	ADJ
taxlaw-6842	1165	32	cost	cost	NOUN
taxlaw-6842	1165	33	of	of	ADP
taxlaw-6842	1165	34	disclosing	disclose	VERB
taxlaw-6842	1165	35	it	it	PRON
taxlaw-6842	1165	36	is	be	AUX
taxlaw-6842	1165	37	modest	modest	ADJ
taxlaw-6842	1165	38	.	.	PUNCT
taxlaw-6842	1166	1	documents	document	NOUN
taxlaw-6842	1166	2	from	from	ADP
taxlaw-6842	1166	3	their	their	PRON
taxlaw-6842	1166	4	internal	internal	ADJ
taxlaw-6842	1166	5	process	process	NOUN
taxlaw-6842	1166	6	can	can	AUX
taxlaw-6842	1166	7	be	be	AUX
taxlaw-6842	1166	8	adapted	adapt	VERB
taxlaw-6842	1166	9	for	for	ADP
taxlaw-6842	1166	10	a	a	DET
taxlaw-6842	1166	11	less	less	ADV
taxlaw-6842	1166	12	knowledgeable	knowledgeable	ADJ
taxlaw-6842	1166	13	audience	audience	NOUN
taxlaw-6842	1166	14	and	and	CCONJ
taxlaw-6842	1166	15	trade	trade	NOUN
taxlaw-6842	1166	16	secrets	secret	NOUN
taxlaw-6842	1166	17	or	or	CCONJ
taxlaw-6842	1166	18	other	other	ADJ
taxlaw-6842	1166	19	confidential	confidential	ADJ
taxlaw-6842	1166	20	information	information	NOUN
taxlaw-6842	1166	21	can	can	AUX
taxlaw-6842	1166	22	be	be	AUX
taxlaw-6842	1166	23	removed	remove	VERB
taxlaw-6842	1166	24	.	.	PUNCT
taxlaw-6842	1167	1	this	this	DET
taxlaw-6842	1167	2	redrafting	redrafting	NOUN
taxlaw-6842	1167	3	should	should	AUX
taxlaw-6842	1167	4	not	not	PART
taxlaw-6842	1167	5	be	be	AUX
taxlaw-6842	1167	6	costly	costly	ADJ
taxlaw-6842	1167	7	.	.	PUNCT
taxlaw-6842	1168	1	indeed	indeed	ADV
taxlaw-6842	1168	2	,	,	PUNCT
taxlaw-6842	1168	3	many	many	ADJ
taxlaw-6842	1168	4	nonprofits	nonprofit	NOUN
taxlaw-6842	1168	5	already	already	ADV
taxlaw-6842	1168	6	produce	produce	VERB
taxlaw-6842	1168	7	reports	report	NOUN
taxlaw-6842	1168	8	for	for	ADP
taxlaw-6842	1168	9	some	some	DET
taxlaw-6842	1168	10	donors	donor	NOUN
taxlaw-6842	1168	11	,	,	PUNCT
taxlaw-6842	1168	12	as	as	SCONJ
taxlaw-6842	1168	13	noted	note	VERB
taxlaw-6842	1168	14	above	above	ADV
taxlaw-6842	1168	15	,	,	PUNCT
taxlaw-6842	1168	16	and	and	CCONJ
taxlaw-6842	1168	17	often	often	ADV
taxlaw-6842	1168	18	produce	produce	VERB
taxlaw-6842	1168	19	multiple	multiple	ADJ
taxlaw-6842	1168	20	versions	version	NOUN
taxlaw-6842	1168	21	when	when	SCONJ
taxlaw-6842	1168	22	donors	donor	NOUN
taxlaw-6842	1168	23	request	request	VERB
taxlaw-6842	1168	24	different	different	ADJ
taxlaw-6842	1168	25	information.165	information.165	NOUN
taxlaw-6842	1168	26	producing	produce	VERB
taxlaw-6842	1168	27	a	a	DET
taxlaw-6842	1168	28	standard	standard	ADJ
taxlaw-6842	1168	29	version	version	NOUN
taxlaw-6842	1168	30	(	(	PUNCT
taxlaw-6842	1168	31	with	with	ADP
taxlaw-6842	1168	32	a	a	DET
taxlaw-6842	1168	33	supplement	supplement	NOUN
taxlaw-6842	1168	34	answering	answer	VERB
taxlaw-6842	1168	35	donor	donor	NOUN
taxlaw-6842	1168	36	-	-	PUNCT
taxlaw-6842	1168	37	specific	specific	ADJ
taxlaw-6842	1168	38	questions	question	NOUN
taxlaw-6842	1168	39	)	)	PUNCT
taxlaw-6842	1168	40	could	could	AUX
taxlaw-6842	1168	41	actually	actually	ADV
taxlaw-6842	1168	42	reduce	reduce	VERB
taxlaw-6842	1168	43	their	their	PRON
taxlaw-6842	1168	44	reporting	reporting	NOUN
taxlaw-6842	1168	45	costs	cost	NOUN
taxlaw-6842	1168	46	.	.	PUNCT
taxlaw-6842	1169	1	2	2	X
taxlaw-6842	1169	2	.	.	X
taxlaw-6842	1169	3	cost	cost	NOUN
taxlaw-6842	1169	4	of	of	ADP
taxlaw-6842	1169	5	inaccuracy	inaccuracy	NOUN
taxlaw-6842	1169	6	to	to	PART
taxlaw-6842	1169	7	offer	offer	VERB
taxlaw-6842	1169	8	the	the	DET
taxlaw-6842	1169	9	monitoring	monitoring	NOUN
taxlaw-6842	1169	10	and	and	CCONJ
taxlaw-6842	1169	11	other	other	ADJ
taxlaw-6842	1169	12	benefits	benefit	NOUN
taxlaw-6842	1169	13	discussed	discuss	VERB
taxlaw-6842	1169	14	above	above	ADV
taxlaw-6842	1169	15	,	,	PUNCT
taxlaw-6842	1169	16	disclosure	disclosure	NOUN
taxlaw-6842	1169	17	must	must	AUX
taxlaw-6842	1169	18	be	be	AUX
taxlaw-6842	1169	19	accurate	accurate	ADJ
taxlaw-6842	1169	20	.	.	PUNCT
taxlaw-6842	1170	1	misstatements	misstatement	NOUN
taxlaw-6842	1170	2	can	can	AUX
taxlaw-6842	1170	3	distort	distort	VERB
taxlaw-6842	1170	4	behavior	behavior	NOUN
taxlaw-6842	1170	5	and	and	CCONJ
taxlaw-6842	1170	6	cause	cause	VERB
taxlaw-6842	1170	7	resources	resource	NOUN
taxlaw-6842	1170	8	to	to	PART
taxlaw-6842	1170	9	be	be	AUX
taxlaw-6842	1170	10	misallocated.166	misallocated.166	VERB
taxlaw-6842	1170	11	by	by	ADP
taxlaw-6842	1170	12	concealing	conceal	VERB
taxlaw-6842	1170	13	selfinterested	selfintereste	VERB
taxlaw-6842	1170	14	choices	choice	NOUN
taxlaw-6842	1170	15	or	or	CCONJ
taxlaw-6842	1170	16	overstating	overstate	VERB
taxlaw-6842	1170	17	the	the	DET
taxlaw-6842	1170	18	impact	impact	NOUN
taxlaw-6842	1170	19	or	or	CCONJ
taxlaw-6842	1170	20	cost	cost	NOUN
taxlaw-6842	1170	21	-	-	PUNCT
taxlaw-6842	1170	22	effectiveness	effectiveness	NOUN
taxlaw-6842	1170	23	of	of	ADP
taxlaw-6842	1170	24	its	its	PRON
taxlaw-6842	1170	25	programs	program	NOUN
taxlaw-6842	1170	26	,	,	PUNCT
taxlaw-6842	1170	27	a	a	DET
taxlaw-6842	1170	28	nonprofit	nonprofit	NOUN
taxlaw-6842	1170	29	might	might	AUX
taxlaw-6842	1170	30	attract	attract	VERB
taxlaw-6842	1170	31	donations	donation	NOUN
taxlaw-6842	1170	32	that	that	PRON
taxlaw-6842	1170	33	should	should	AUX
taxlaw-6842	1170	34	go	go	VERB
taxlaw-6842	1170	35	to	to	ADP
taxlaw-6842	1170	36	more	more	ADV
taxlaw-6842	1170	37	efficient	efficient	ADJ
taxlaw-6842	1170	38	competitors	competitor	NOUN
taxlaw-6842	1170	39	.	.	PUNCT
taxlaw-6842	1171	1	similarly	similarly	ADV
taxlaw-6842	1171	2	,	,	PUNCT
taxlaw-6842	1171	3	disclosure	disclosure	NOUN
taxlaw-6842	1171	4	that	that	PRON
taxlaw-6842	1171	5	exaggerates	exaggerate	VERB
taxlaw-6842	1171	6	the	the	DET
taxlaw-6842	1171	7	effectiveness	effectiveness	NOUN
taxlaw-6842	1171	8	of	of	ADP
taxlaw-6842	1171	9	a	a	DET
taxlaw-6842	1171	10	new	new	ADJ
taxlaw-6842	1171	11	approach	approach	NOUN
taxlaw-6842	1171	12	could	could	AUX
taxlaw-6842	1171	13	induce	induce	VERB
taxlaw-6842	1171	14	other	other	ADJ
taxlaw-6842	1171	15	charities	charity	NOUN
taxlaw-6842	1171	16	to	to	PART
taxlaw-6842	1171	17	adopt	adopt	VERB
taxlaw-6842	1171	18	it	it	PRON
taxlaw-6842	1171	19	in	in	ADP
taxlaw-6842	1171	20	error	error	NOUN
taxlaw-6842	1171	21	.	.	PUNCT
taxlaw-6842	1172	1	3	3	X
taxlaw-6842	1172	2	.	.	X
taxlaw-6842	1172	3	cost	cost	NOUN
taxlaw-6842	1172	4	of	of	ADP
taxlaw-6842	1172	5	assuring	assure	VERB
taxlaw-6842	1172	6	accuracy	accuracy	NOUN
taxlaw-6842	1172	7	to	to	PART
taxlaw-6842	1172	8	minimize	minimize	VERB
taxlaw-6842	1172	9	these	these	DET
taxlaw-6842	1172	10	distortions	distortion	NOUN
taxlaw-6842	1172	11	,	,	PUNCT
taxlaw-6842	1172	12	the	the	DET
taxlaw-6842	1172	13	accuracy	accuracy	NOUN
taxlaw-6842	1172	14	of	of	ADP
taxlaw-6842	1172	15	disclosure	disclosure	NOUN
taxlaw-6842	1172	16	must	must	AUX
taxlaw-6842	1172	17	be	be	AUX
taxlaw-6842	1172	18	policed	police	VERB
taxlaw-6842	1172	19	,	,	PUNCT
taxlaw-6842	1172	20	and	and	CCONJ
taxlaw-6842	1172	21	this	this	DET
taxlaw-6842	1172	22	effort	effort	NOUN
taxlaw-6842	1172	23	requires	require	VERB
taxlaw-6842	1172	24	resources	resource	NOUN
taxlaw-6842	1172	25	.	.	PUNCT
taxlaw-6842	1173	1	relying	rely	VERB
taxlaw-6842	1173	2	on	on	ADP
taxlaw-6842	1173	3	individual	individual	ADJ
taxlaw-6842	1173	4	donors	donor	NOUN
taxlaw-6842	1173	5	to	to	PART
taxlaw-6842	1173	6	verify	verify	VERB
taxlaw-6842	1173	7	the	the	DET
taxlaw-6842	1173	8	accuracy	accuracy	NOUN
taxlaw-6842	1173	9	of	of	ADP
taxlaw-6842	1173	10	disclosure	disclosure	NOUN
taxlaw-6842	1173	11	is	be	AUX
taxlaw-6842	1173	12	inefficient	inefficient	ADJ
taxlaw-6842	1173	13	,	,	PUNCT
taxlaw-6842	1173	14	since	since	SCONJ
taxlaw-6842	1173	15	they	they	PRON
taxlaw-6842	1173	16	lack	lack	VERB
taxlaw-6842	1173	17	key	key	ADJ
taxlaw-6842	1173	18	information	information	NOUN
taxlaw-6842	1173	19	and	and	CCONJ
taxlaw-6842	1173	20	would	would	AUX
taxlaw-6842	1173	21	duplicate	duplicate	VERB
taxlaw-6842	1173	22	each	each	DET
taxlaw-6842	1173	23	other	other	ADJ
taxlaw-6842	1173	24	’s	’s	PART
taxlaw-6842	1173	25	efforts	effort	NOUN
taxlaw-6842	1173	26	in	in	ADP
taxlaw-6842	1173	27	acquiring	acquire	VERB
taxlaw-6842	1173	28	it	it	PRON
taxlaw-6842	1173	29	.	.	PUNCT
taxlaw-6842	1174	1	since	since	SCONJ
taxlaw-6842	1174	2	managers	manager	NOUN
taxlaw-6842	1174	3	and	and	CCONJ
taxlaw-6842	1174	4	board	board	NOUN
taxlaw-6842	1174	5	members	member	NOUN
taxlaw-6842	1174	6	already	already	ADV
taxlaw-6842	1174	7	have	have	VERB
taxlaw-6842	1174	8	this	this	DET
taxlaw-6842	1174	9	information	information	NOUN
taxlaw-6842	1174	10	,	,	PUNCT
taxlaw-6842	1174	11	the	the	DET
taxlaw-6842	1174	12	most	most	ADV
taxlaw-6842	1174	13	efficient	efficient	ADJ
taxlaw-6842	1174	14	strategy	strategy	NOUN
taxlaw-6842	1174	15	is	be	AUX
taxlaw-6842	1174	16	to	to	PART
taxlaw-6842	1174	17	rely	rely	VERB
taxlaw-6842	1174	18	on	on	ADP
taxlaw-6842	1174	19	them	they	PRON
taxlaw-6842	1174	20	to	to	PART
taxlaw-6842	1174	21	share	share	VERB
taxlaw-6842	1174	22	it	it	PRON
taxlaw-6842	1174	23	,	,	PUNCT
taxlaw-6842	1174	24	while	while	SCONJ
taxlaw-6842	1174	25	motivating	motivate	VERB
taxlaw-6842	1174	26	them	they	PRON
taxlaw-6842	1174	27	to	to	PART
taxlaw-6842	1174	28	be	be	AUX
taxlaw-6842	1174	29	accurate.167	accurate.167	ADJ
taxlaw-6842	1174	30	for	for	ADP
taxlaw-6842	1174	31	example	example	NOUN
taxlaw-6842	1174	32	,	,	PUNCT
taxlaw-6842	1174	33	like	like	ADP
taxlaw-6842	1174	34	with	with	ADP
taxlaw-6842	1174	35	financial	financial	ADJ
taxlaw-6842	1174	36	statements	statement	NOUN
taxlaw-6842	1174	37	,	,	PUNCT
taxlaw-6842	1174	38	auditors	auditor	NOUN
taxlaw-6842	1174	39	can	can	AUX
taxlaw-6842	1174	40	be	be	AUX
taxlaw-6842	1174	41	enlisted	enlist	VERB
taxlaw-6842	1174	42	to	to	PART
taxlaw-6842	1174	43	verify	verify	VERB
taxlaw-6842	1174	44	key	key	ADJ
taxlaw-6842	1174	45	facts	fact	NOUN
taxlaw-6842	1174	46	in	in	ADP
taxlaw-6842	1174	47	a	a	DET
taxlaw-6842	1174	48	program	program	NOUN
taxlaw-6842	1174	49	analysis	analysis	NOUN
taxlaw-6842	1174	50	.	.	PUNCT
taxlaw-6842	1175	1	at	at	ADP
taxlaw-6842	1175	2	many	many	ADJ
taxlaw-6842	1175	3	nonprofits	nonprofit	NOUN
taxlaw-6842	1175	4	,	,	PUNCT
taxlaw-6842	1175	5	an	an	DET
taxlaw-6842	1175	6	auditor	auditor	NOUN
taxlaw-6842	1175	7	already	already	ADV
taxlaw-6842	1175	8	helps	help	VERB
taxlaw-6842	1175	9	to	to	PART
taxlaw-6842	1175	10	prepare	prepare	VERB
taxlaw-6842	1175	11	form	form	NOUN
taxlaw-6842	1175	12	990	990	NUM
taxlaw-6842	1175	13	,	,	PUNCT
taxlaw-6842	1175	14	and	and	CCONJ
taxlaw-6842	1175	15	can	can	AUX
taxlaw-6842	1175	16	be	be	AUX
taxlaw-6842	1175	17	retained	retain	VERB
taxlaw-6842	1175	18	to	to	PART
taxlaw-6842	1175	19	review	review	VERB
taxlaw-6842	1175	20	a	a	DET
taxlaw-6842	1175	21	program	program	NOUN
taxlaw-6842	1175	22	analysis	analysis	NOUN
taxlaw-6842	1175	23	as	as	ADV
taxlaw-6842	1175	24	well	well	ADV
taxlaw-6842	1175	25	.	.	PUNCT
taxlaw-6842	1176	1	since	since	SCONJ
taxlaw-6842	1176	2	they	they	PRON
taxlaw-6842	1176	3	issue	issue	VERB
taxlaw-6842	1176	4	a	a	DET
taxlaw-6842	1176	5	steady	steady	ADJ
taxlaw-6842	1176	6	stream	stream	NOUN
taxlaw-6842	1176	7	of	of	ADP
taxlaw-6842	1176	8	communications	communication	NOUN
taxlaw-6842	1176	9	—	—	PUNCT
taxlaw-6842	1176	10	from	from	ADP
taxlaw-6842	1176	11	paid	pay	VERB
taxlaw-6842	1176	12	advertising	advertising	NOUN
taxlaw-6842	1176	13	and	and	CCONJ
taxlaw-6842	1176	14	glossy	glossy	ADJ
taxlaw-6842	1176	15	brochures	brochure	NOUN
taxlaw-6842	1176	16	to	to	ADP
taxlaw-6842	1176	17	emails	email	NOUN
taxlaw-6842	1176	18	and	and	CCONJ
taxlaw-6842	1176	19	videos	video	NOUN
taxlaw-6842	1176	20	—	—	PUNCT
taxlaw-6842	1176	21	nonprofits	nonprofit	NOUN
taxlaw-6842	1176	22	need	need	VERB
taxlaw-6842	1176	23	to	to	PART
taxlaw-6842	1176	24	clarify	clarify	VERB
taxlaw-6842	1176	25	which	which	DET
taxlaw-6842	1176	26	ones	one	NOUN
taxlaw-6842	1176	27	are	be	AUX
taxlaw-6842	1176	28	meant	mean	VERB
taxlaw-6842	1176	29	to	to	PART
taxlaw-6842	1176	30	be	be	AUX
taxlaw-6842	1176	31	strictly	strictly	ADV
taxlaw-6842	1176	32	accurate	accurate	ADJ
taxlaw-6842	1176	33	.	.	PUNCT
taxlaw-6842	1177	1	for	for	ADP
taxlaw-6842	1177	2	example	example	NOUN
taxlaw-6842	1177	3	,	,	PUNCT
taxlaw-6842	1177	4	a	a	DET
taxlaw-6842	1177	5	program	program	NOUN
taxlaw-6842	1177	6	analysis	analysis	NOUN
taxlaw-6842	1177	7	could	could	AUX
taxlaw-6842	1177	8	include	include	VERB
taxlaw-6842	1177	9	a	a	DET
taxlaw-6842	1177	10	legend	legend	NOUN
taxlaw-6842	1177	11	saying	say	VERB
taxlaw-6842	1177	12	that	that	SCONJ
taxlaw-6842	1177	13	it	it	PRON
taxlaw-6842	1177	14	has	have	AUX
taxlaw-6842	1177	15	been	be	AUX
taxlaw-6842	1177	16	certified	certify	VERB
taxlaw-6842	1177	17	by	by	ADP
taxlaw-6842	1177	18	managers	manager	NOUN
taxlaw-6842	1177	19	under	under	ADP
taxlaw-6842	1177	20	penalty	penalty	NOUN
taxlaw-6842	1177	21	of	of	ADP
taxlaw-6842	1177	22	perjury	perjury	NOUN
taxlaw-6842	1177	23	or	or	CCONJ
taxlaw-6842	1177	24	verified	verify	VERB
taxlaw-6842	1177	25	by	by	ADP
taxlaw-6842	1177	26	an	an	DET
taxlaw-6842	1177	27	auditor	auditor	NOUN
taxlaw-6842	1177	28	.	.	PUNCT
taxlaw-6842	1178	1	in	in	ADP
taxlaw-6842	1178	2	communications	communication	NOUN
taxlaw-6842	1178	3	without	without	ADP
taxlaw-6842	1178	4	this	this	DET
taxlaw-6842	1178	5	sort	sort	NOUN
taxlaw-6842	1178	6	of	of	ADP
taxlaw-6842	1178	7	legend	legend	NOUN
taxlaw-6842	1178	8	,	,	PUNCT
taxlaw-6842	1178	9	the	the	DET
taxlaw-6842	1178	10	audience	audience	NOUN
taxlaw-6842	1178	11	would	would	AUX
taxlaw-6842	1178	12	know	know	VERB
taxlaw-6842	1178	13	to	to	PART
taxlaw-6842	1178	14	expect	expect	VERB
taxlaw-6842	1178	15	(	(	PUNCT
taxlaw-6842	1178	16	and	and	CCONJ
taxlaw-6842	1178	17	discount	discount	NOUN
taxlaw-6842	1178	18	)	)	PUNCT
taxlaw-6842	1178	19	emotional	emotional	ADJ
taxlaw-6842	1178	20	appeals	appeal	NOUN
taxlaw-6842	1178	21	,	,	PUNCT
taxlaw-6842	1178	22	evocative	evocative	ADJ
taxlaw-6842	1178	23	anecdotes	anecdote	NOUN
taxlaw-6842	1178	24	,	,	PUNCT
taxlaw-6842	1178	25	and	and	CCONJ
taxlaw-6842	1178	26	exaggerated	exaggerated	ADJ
taxlaw-6842	1178	27	claims	claim	NOUN
taxlaw-6842	1178	28	,	,	PUNCT
taxlaw-6842	1178	29	which	which	PRON
taxlaw-6842	1178	30	are	be	AUX
taxlaw-6842	1178	31	the	the	DET
taxlaw-6842	1178	32	grist	grist	NOUN
taxlaw-6842	1178	33	of	of	ADP
taxlaw-6842	1178	34	advertising	advertising	NOUN
taxlaw-6842	1178	35	.	.	PUNCT
taxlaw-6842	1179	1	to	to	PART
taxlaw-6842	1179	2	reinforce	reinforce	VERB
taxlaw-6842	1179	3	the	the	DET
taxlaw-6842	1179	4	incentive	incentive	NOUN
taxlaw-6842	1179	5	of	of	ADP
taxlaw-6842	1179	6	management	management	NOUN
taxlaw-6842	1179	7	(	(	PUNCT
taxlaw-6842	1179	8	and	and	CCONJ
taxlaw-6842	1179	9	auditors	auditor	NOUN
taxlaw-6842	1179	10	)	)	PUNCT
taxlaw-6842	1179	11	to	to	PART
taxlaw-6842	1179	12	produce	produce	VERB
taxlaw-6842	1179	13	accurate	accurate	ADJ
taxlaw-6842	1179	14	program	program	NOUN
taxlaw-6842	1179	15	analyses	analysis	NOUN
taxlaw-6842	1179	16	,	,	PUNCT
taxlaw-6842	1179	17	regulators	regulator	NOUN
taxlaw-6842	1179	18	or	or	CCONJ
taxlaw-6842	1179	19	private	private	ADJ
taxlaw-6842	1179	20	plaintiffs	plaintiff	NOUN
taxlaw-6842	1179	21	have	have	VERB
taxlaw-6842	1179	22	to	to	PART
taxlaw-6842	1179	23	scrutinize	scrutinize	VERB
taxlaw-6842	1179	24	them	they	PRON
taxlaw-6842	1179	25	for	for	ADP
taxlaw-6842	1179	26	inaccuracies	inaccuracy	NOUN
taxlaw-6842	1179	27	,	,	PUNCT
taxlaw-6842	1179	28	and	and	CCONJ
taxlaw-6842	1179	29	a	a	DET
taxlaw-6842	1179	30	165	165	NUM
taxlaw-6842	1179	31	see	see	NOUN
taxlaw-6842	1179	32	prakash	prakash	PROPN
taxlaw-6842	1179	33	&	&	CCONJ
taxlaw-6842	1179	34	gugerty	gugerty	PROPN
taxlaw-6842	1179	35	,	,	PUNCT
taxlaw-6842	1179	36	supra	supra	PROPN
taxlaw-6842	1179	37	note	note	PROPN
taxlaw-6842	1179	38	11	11	NUM
taxlaw-6842	1179	39	,	,	PUNCT
taxlaw-6842	1179	40	at	at	ADP
taxlaw-6842	1179	41	35	35	NUM
taxlaw-6842	1179	42	(	(	PUNCT
taxlaw-6842	1179	43	added	add	VERB
taxlaw-6842	1179	44	complexity	complexity	NOUN
taxlaw-6842	1179	45	when	when	SCONJ
taxlaw-6842	1179	46	donors	donor	NOUN
taxlaw-6842	1179	47	“	"	PUNCT
taxlaw-6842	1179	48	vary	vary	VERB
taxlaw-6842	1179	49	in	in	ADP
taxlaw-6842	1179	50	their	their	PRON
taxlaw-6842	1179	51	information	information	NOUN
taxlaw-6842	1179	52	requirements	requirement	NOUN
taxlaw-6842	1179	53	”	"	PUNCT
taxlaw-6842	1179	54	)	)	PUNCT
taxlaw-6842	1179	55	.	.	PUNCT
taxlaw-6842	1180	1	166	166	NUM
taxlaw-6842	1180	2	see	see	VERB
taxlaw-6842	1180	3	easterbrook	easterbrook	PROPN
taxlaw-6842	1180	4	&	&	CCONJ
taxlaw-6842	1180	5	fischel	fischel	PROPN
taxlaw-6842	1180	6	,	,	PUNCT
taxlaw-6842	1180	7	supra	supra	PROPN
taxlaw-6842	1180	8	note	note	NOUN
taxlaw-6842	1180	9	161	161	NUM
taxlaw-6842	1180	10	,	,	PUNCT
taxlaw-6842	1180	11	at	at	ADP
taxlaw-6842	1180	12	678	678	NUM
taxlaw-6842	1180	13	(	(	PUNCT
taxlaw-6842	1180	14	"	"	PUNCT
taxlaw-6842	1180	15	the	the	DET
taxlaw-6842	1180	16	costs	cost	NOUN
taxlaw-6842	1180	17	of	of	ADP
taxlaw-6842	1180	18	.	.	PUNCT
taxlaw-6842	1180	19	.	.	PUNCT
taxlaw-6842	1180	20	.	.	PUNCT
taxlaw-6842	1181	1	inaccurate	inaccurate	ADJ
taxlaw-6842	1181	2	enforcement	enforcement	NOUN
taxlaw-6842	1181	3	are	be	AUX
taxlaw-6842	1181	4	hard	hard	ADJ
taxlaw-6842	1181	5	to	to	PART
taxlaw-6842	1181	6	see	see	VERB
taxlaw-6842	1181	7	but	but	CCONJ
taxlaw-6842	1181	8	no	no	PRON
taxlaw-6842	1181	9	less	less	ADV
taxlaw-6842	1181	10	real	real	ADJ
taxlaw-6842	1181	11	.	.	PUNCT
taxlaw-6842	1181	12	"	"	PUNCT
taxlaw-6842	1181	13	)	)	PUNCT
taxlaw-6842	1181	14	.	.	PUNCT
taxlaw-6842	1182	1	167	167	NUM
taxlaw-6842	1182	2	cf	cf	NOUN
taxlaw-6842	1182	3	.	.	PUNCT
taxlaw-6842	1183	1	goshen	goshen	PROPN
taxlaw-6842	1183	2	&	&	CCONJ
taxlaw-6842	1183	3	parchomovsky	parchomovsky	PROPN
taxlaw-6842	1183	4	,	,	PUNCT
taxlaw-6842	1183	5	supra	supra	PROPN
taxlaw-6842	1183	6	note	note	PROPN
taxlaw-6842	1183	7	68	68	NUM
taxlaw-6842	1183	8	,	,	PUNCT
taxlaw-6842	1183	9	at	at	ADP
taxlaw-6842	1183	10	779	779	NUM
taxlaw-6842	1183	11	(	(	PUNCT
taxlaw-6842	1183	12	"	"	PUNCT
taxlaw-6842	1183	13	managers	manager	NOUN
taxlaw-6842	1183	14	,	,	PUNCT
taxlaw-6842	1183	15	as	as	ADP
taxlaw-6842	1183	16	insiders	insider	NOUN
taxlaw-6842	1183	17	,	,	PUNCT
taxlaw-6842	1183	18	can	can	AUX
taxlaw-6842	1183	19	verify	verify	VERB
taxlaw-6842	1183	20	information	information	NOUN
taxlaw-6842	1183	21	more	more	ADV
taxlaw-6842	1183	22	costeffectively	costeffectively	ADV
taxlaw-6842	1183	23	”	"	PUNCT
taxlaw-6842	1183	24	)	)	PUNCT
taxlaw-6842	1183	25	.	.	PUNCT
taxlaw-6842	1184	1	[	[	X
taxlaw-6842	1184	2	vol	vol	NOUN
taxlaw-6842	1184	3	.	.	PROPN
taxlaw-6842	1184	4	11.2	11.2	NUM
taxlaw-6842	1184	5	columbia	columbia	PROPN
taxlaw-6842	1184	6	journal	journal	PROPN
taxlaw-6842	1184	7	of	of	ADP
taxlaw-6842	1184	8	tax	tax	NOUN
taxlaw-6842	1184	9	law	law	NOUN
taxlaw-6842	1184	10	126	126	NUM
taxlaw-6842	1184	11	mechanism	mechanism	NOUN
taxlaw-6842	1184	12	also	also	ADV
taxlaw-6842	1184	13	is	be	AUX
taxlaw-6842	1184	14	needed	need	VERB
taxlaw-6842	1184	15	to	to	PART
taxlaw-6842	1184	16	resolve	resolve	VERB
taxlaw-6842	1184	17	disputes	dispute	NOUN
taxlaw-6842	1184	18	.	.	PUNCT
taxlaw-6842	1185	1	an	an	DET
taxlaw-6842	1185	2	investment	investment	NOUN
taxlaw-6842	1185	3	of	of	ADP
taxlaw-6842	1185	4	resources	resource	NOUN
taxlaw-6842	1185	5	is	be	AUX
taxlaw-6842	1185	6	needed	need	VERB
taxlaw-6842	1185	7	here	here	ADV
taxlaw-6842	1185	8	,	,	PUNCT
taxlaw-6842	1185	9	as	as	ADV
taxlaw-6842	1185	10	well	well	ADV
taxlaw-6842	1185	11	as	as	ADP
taxlaw-6842	1185	12	a	a	DET
taxlaw-6842	1185	13	choice	choice	NOUN
taxlaw-6842	1185	14	about	about	ADP
taxlaw-6842	1185	15	who	who	PRON
taxlaw-6842	1185	16	should	should	AUX
taxlaw-6842	1185	17	assume	assume	VERB
taxlaw-6842	1185	18	this	this	DET
taxlaw-6842	1185	19	responsibility	responsibility	NOUN
taxlaw-6842	1185	20	.	.	PUNCT
taxlaw-6842	1186	1	perhaps	perhaps	ADV
taxlaw-6842	1186	2	the	the	DET
taxlaw-6842	1186	3	most	most	ADV
taxlaw-6842	1186	4	straightforward	straightforward	ADJ
taxlaw-6842	1186	5	option	option	NOUN
taxlaw-6842	1186	6	is	be	AUX
taxlaw-6842	1186	7	to	to	PART
taxlaw-6842	1186	8	require	require	VERB
taxlaw-6842	1186	9	nonprofits	nonprofit	NOUN
taxlaw-6842	1186	10	to	to	PART
taxlaw-6842	1186	11	include	include	VERB
taxlaw-6842	1186	12	a	a	DET
taxlaw-6842	1186	13	program	program	NOUN
taxlaw-6842	1186	14	analysis	analysis	NOUN
taxlaw-6842	1186	15	in	in	ADP
taxlaw-6842	1186	16	form	form	NOUN
taxlaw-6842	1186	17	990	990	NUM
taxlaw-6842	1186	18	,	,	PUNCT
taxlaw-6842	1186	19	and	and	CCONJ
taxlaw-6842	1186	20	to	to	PART
taxlaw-6842	1186	21	make	make	VERB
taxlaw-6842	1186	22	the	the	DET
taxlaw-6842	1186	23	i.r.s	i.r.	NOUN
taxlaw-6842	1186	24	.	.	PUNCT
taxlaw-6842	1187	1	responsible	responsible	ADJ
taxlaw-6842	1187	2	for	for	ADP
taxlaw-6842	1187	3	policing	police	VERB
taxlaw-6842	1187	4	its	its	PRON
taxlaw-6842	1187	5	accuracy	accuracy	NOUN
taxlaw-6842	1187	6	.	.	PUNCT
taxlaw-6842	1188	1	yet	yet	CCONJ
taxlaw-6842	1188	2	the	the	DET
taxlaw-6842	1188	3	i.r.s	i.r.	NOUN
taxlaw-6842	1188	4	.	.	PUNCT
taxlaw-6842	1189	1	may	may	AUX
taxlaw-6842	1189	2	not	not	PART
taxlaw-6842	1189	3	want	want	VERB
taxlaw-6842	1189	4	this	this	DET
taxlaw-6842	1189	5	job	job	NOUN
taxlaw-6842	1189	6	,	,	PUNCT
taxlaw-6842	1189	7	which	which	PRON
taxlaw-6842	1189	8	does	do	AUX
taxlaw-6842	1189	9	not	not	PART
taxlaw-6842	1189	10	advance	advance	VERB
taxlaw-6842	1189	11	its	its	PRON
taxlaw-6842	1189	12	main	main	ADJ
taxlaw-6842	1189	13	mission	mission	NOUN
taxlaw-6842	1189	14	of	of	ADP
taxlaw-6842	1189	15	raising	raise	VERB
taxlaw-6842	1189	16	revenue.168	revenue.168	NOUN
taxlaw-6842	1189	17	another	another	DET
taxlaw-6842	1189	18	alternative	alternative	NOUN
taxlaw-6842	1189	19	is	be	AUX
taxlaw-6842	1189	20	for	for	SCONJ
taxlaw-6842	1189	21	state	state	NOUN
taxlaw-6842	1189	22	ags	ag	NOUN
taxlaw-6842	1189	23	to	to	PART
taxlaw-6842	1189	24	take	take	VERB
taxlaw-6842	1189	25	on	on	ADP
taxlaw-6842	1189	26	this	this	DET
taxlaw-6842	1189	27	responsibility	responsibility	NOUN
taxlaw-6842	1189	28	or	or	CCONJ
taxlaw-6842	1189	29	share	share	VERB
taxlaw-6842	1189	30	it	it	PRON
taxlaw-6842	1189	31	with	with	ADP
taxlaw-6842	1189	32	the	the	DET
taxlaw-6842	1189	33	i.r.s.169	i.r.s.169	PROPN
taxlaw-6842	1189	34	as	as	ADP
taxlaw-6842	1189	35	a	a	DET
taxlaw-6842	1189	36	backstop	backstop	NOUN
taxlaw-6842	1189	37	,	,	PUNCT
taxlaw-6842	1189	38	donors	donor	NOUN
taxlaw-6842	1189	39	can	can	AUX
taxlaw-6842	1189	40	already	already	ADV
taxlaw-6842	1189	41	bring	bring	VERB
taxlaw-6842	1189	42	some	some	DET
taxlaw-6842	1189	43	private	private	ADJ
taxlaw-6842	1189	44	law	law	NOUN
taxlaw-6842	1189	45	suits	suit	NOUN
taxlaw-6842	1189	46	under	under	ADP
taxlaw-6842	1189	47	current	current	ADJ
taxlaw-6842	1189	48	law	law	NOUN
taxlaw-6842	1189	49	,	,	PUNCT
taxlaw-6842	1189	50	including	include	VERB
taxlaw-6842	1189	51	common	common	ADJ
taxlaw-6842	1189	52	law	law	NOUN
taxlaw-6842	1189	53	fraud.170	fraud.170	ADP
taxlaw-6842	1189	54	additional	additional	ADJ
taxlaw-6842	1189	55	legislation	legislation	NOUN
taxlaw-6842	1189	56	or	or	CCONJ
taxlaw-6842	1189	57	contractual	contractual	ADJ
taxlaw-6842	1189	58	provisions	provision	NOUN
taxlaw-6842	1189	59	can	can	AUX
taxlaw-6842	1189	60	also	also	ADV
taxlaw-6842	1189	61	be	be	AUX
taxlaw-6842	1189	62	considered	consider	VERB
taxlaw-6842	1189	63	to	to	PART
taxlaw-6842	1189	64	facilitate	facilitate	VERB
taxlaw-6842	1189	65	and	and	CCONJ
taxlaw-6842	1189	66	regulate	regulate	VERB
taxlaw-6842	1189	67	private	private	ADJ
taxlaw-6842	1189	68	law	law	NOUN
taxlaw-6842	1189	69	suits.171	suits.171	VERB
taxlaw-6842	1189	70	each	each	DET
taxlaw-6842	1189	71	alternative	alternative	NOUN
taxlaw-6842	1189	72	would	would	AUX
taxlaw-6842	1189	73	require	require	VERB
taxlaw-6842	1189	74	significant	significant	ADJ
taxlaw-6842	1189	75	resources	resource	NOUN
taxlaw-6842	1189	76	,	,	PUNCT
taxlaw-6842	1189	77	for	for	ADP
taxlaw-6842	1189	78	instance	instance	NOUN
taxlaw-6842	1189	79	,	,	PUNCT
taxlaw-6842	1189	80	to	to	PART
taxlaw-6842	1189	81	fund	fund	VERB
taxlaw-6842	1189	82	more	more	ADJ
taxlaw-6842	1189	83	staff	staff	NOUN
taxlaw-6842	1189	84	at	at	ADP
taxlaw-6842	1189	85	the	the	DET
taxlaw-6842	1189	86	irs	irs	PROPN
taxlaw-6842	1189	87	or	or	CCONJ
taxlaw-6842	1189	88	the	the	DET
taxlaw-6842	1189	89	attorney	attorney	NOUN
taxlaw-6842	1189	90	general	general	NOUN
taxlaw-6842	1189	91	’s	’s	PART
taxlaw-6842	1189	92	office	office	NOUN
taxlaw-6842	1189	93	or	or	CCONJ
taxlaw-6842	1189	94	to	to	PART
taxlaw-6842	1189	95	cover	cover	VERB
taxlaw-6842	1189	96	fees	fee	NOUN
taxlaw-6842	1189	97	for	for	ADP
taxlaw-6842	1189	98	plaintiffs	plaintiff	NOUN
taxlaw-6842	1189	99	’	'	PUNCT
taxlaw-6842	1189	100	lawyers	lawyer	NOUN
taxlaw-6842	1189	101	.	.	PUNCT
taxlaw-6842	1190	1	in	in	ADP
taxlaw-6842	1190	2	addition	addition	NOUN
taxlaw-6842	1190	3	,	,	PUNCT
taxlaw-6842	1190	4	nonprofits	nonprofit	NOUN
taxlaw-6842	1190	5	would	would	AUX
taxlaw-6842	1190	6	incur	incur	VERB
taxlaw-6842	1190	7	costs	cost	NOUN
taxlaw-6842	1190	8	in	in	ADP
taxlaw-6842	1190	9	defending	defend	VERB
taxlaw-6842	1190	10	actions	action	NOUN
taxlaw-6842	1190	11	,	,	PUNCT
taxlaw-6842	1190	12	as	as	SCONJ
taxlaw-6842	1190	13	would	would	AUX
taxlaw-6842	1190	14	courts	court	NOUN
taxlaw-6842	1190	15	or	or	CCONJ
taxlaw-6842	1190	16	arbitrators	arbitrator	NOUN
taxlaw-6842	1190	17	in	in	ADP
taxlaw-6842	1190	18	adjudicating	adjudicate	VERB
taxlaw-6842	1190	19	them	they	PRON
taxlaw-6842	1190	20	.	.	PUNCT
taxlaw-6842	1191	1	to	to	PART
taxlaw-6842	1191	2	avoid	avoid	VERB
taxlaw-6842	1191	3	underand	underand	NOUN
taxlaw-6842	1191	4	over	over	ADP
taxlaw-6842	1191	5	-	-	PUNCT
taxlaw-6842	1191	6	enforcement	enforcement	NOUN
taxlaw-6842	1191	7	,	,	PUNCT
taxlaw-6842	1191	8	penalties	penalty	NOUN
taxlaw-6842	1191	9	and	and	CCONJ
taxlaw-6842	1191	10	liability	liability	NOUN
taxlaw-6842	1191	11	standards	standard	NOUN
taxlaw-6842	1191	12	should	should	AUX
taxlaw-6842	1191	13	be	be	AUX
taxlaw-6842	1191	14	carefully	carefully	ADV
taxlaw-6842	1191	15	calibrated	calibrate	VERB
taxlaw-6842	1191	16	.	.	PUNCT
taxlaw-6842	1192	1	in	in	ADP
taxlaw-6842	1192	2	principle	principle	NOUN
taxlaw-6842	1192	3	,	,	PUNCT
taxlaw-6842	1192	4	nonprofits	nonprofit	NOUN
taxlaw-6842	1192	5	have	have	VERB
taxlaw-6842	1192	6	optimal	optimal	ADJ
taxlaw-6842	1192	7	incentives	incentive	NOUN
taxlaw-6842	1192	8	to	to	PART
taxlaw-6842	1192	9	be	be	AUX
taxlaw-6842	1192	10	accurate	accurate	ADJ
taxlaw-6842	1192	11	when	when	SCONJ
taxlaw-6842	1192	12	they	they	PRON
taxlaw-6842	1192	13	expect	expect	VERB
taxlaw-6842	1192	14	(	(	PUNCT
taxlaw-6842	1192	15	on	on	ADP
taxlaw-6842	1192	16	average	average	ADJ
taxlaw-6842	1192	17	)	)	PUNCT
taxlaw-6842	1192	18	to	to	PART
taxlaw-6842	1192	19	pay	pay	VERB
taxlaw-6842	1192	20	fines	fine	NOUN
taxlaw-6842	1192	21	equal	equal	ADJ
taxlaw-6842	1192	22	to	to	ADP
taxlaw-6842	1192	23	the	the	DET
taxlaw-6842	1192	24	harm	harm	NOUN
taxlaw-6842	1192	25	caused	cause	VERB
taxlaw-6842	1192	26	by	by	ADP
taxlaw-6842	1192	27	their	their	PRON
taxlaw-6842	1192	28	misstatements.172	misstatements.172	NOUN
taxlaw-6842	1192	29	yet	yet	ADV
taxlaw-6842	1192	30	estimating	estimate	VERB
taxlaw-6842	1192	31	this	this	DET
taxlaw-6842	1192	32	harm	harm	NOUN
taxlaw-6842	1192	33	is	be	AUX
taxlaw-6842	1192	34	challenging	challenging	ADJ
taxlaw-6842	1192	35	,	,	PUNCT
taxlaw-6842	1192	36	so	so	SCONJ
taxlaw-6842	1192	37	penalties	penalty	NOUN
taxlaw-6842	1192	38	are	be	AUX
taxlaw-6842	1192	39	likely	likely	ADJ
taxlaw-6842	1192	40	to	to	PART
taxlaw-6842	1192	41	diverge	diverge	VERB
taxlaw-6842	1192	42	significantly	significantly	ADV
taxlaw-6842	1192	43	from	from	ADP
taxlaw-6842	1192	44	this	this	DET
taxlaw-6842	1192	45	ideal.173	ideal.173	NOUN
taxlaw-6842	1192	46	168	168	NUM
taxlaw-6842	1192	47	see	see	VERB
taxlaw-6842	1192	48	swords	sword	NOUN
taxlaw-6842	1192	49	,	,	PUNCT
taxlaw-6842	1192	50	supra	supra	PROPN
taxlaw-6842	1192	51	note	note	NOUN
taxlaw-6842	1192	52	109	109	NUM
taxlaw-6842	1192	53	,	,	PUNCT
taxlaw-6842	1192	54	at	at	ADP
taxlaw-6842	1192	55	575	575	NUM
taxlaw-6842	1192	56	(	(	PUNCT
taxlaw-6842	1192	57	i.r.s	i.r.s	PROPN
taxlaw-6842	1192	58	.	.	PROPN
taxlaw-6842	1192	59	’s	’s	PART
taxlaw-6842	1192	60	main	main	ADJ
taxlaw-6842	1192	61	interest	interest	NOUN
taxlaw-6842	1192	62	in	in	ADP
taxlaw-6842	1192	63	form	form	NOUN
taxlaw-6842	1192	64	990	990	NUM
taxlaw-6842	1192	65	is	be	AUX
taxlaw-6842	1192	66	whether	whether	SCONJ
taxlaw-6842	1192	67	“	"	PUNCT
taxlaw-6842	1192	68	there	there	PRON
taxlaw-6842	1192	69	might	might	AUX
taxlaw-6842	1192	70	be	be	AUX
taxlaw-6842	1192	71	money	money	NOUN
taxlaw-6842	1192	72	that	that	PRON
taxlaw-6842	1192	73	ought	ought	AUX
taxlaw-6842	1192	74	to	to	PART
taxlaw-6842	1192	75	be	be	AUX
taxlaw-6842	1192	76	taxed	tax	VERB
taxlaw-6842	1192	77	”	"	PUNCT
taxlaw-6842	1192	78	)	)	PUNCT
taxlaw-6842	1192	79	.	.	PUNCT
taxlaw-6842	1193	1	169	169	NUM
taxlaw-6842	1193	2	see	see	VERB
taxlaw-6842	1193	3	i	i	PRON
taxlaw-6842	1193	4	d.	d.	PROPN
taxlaw-6842	1193	5	at	at	ADP
taxlaw-6842	1193	6	576	576	NUM
taxlaw-6842	1193	7	(	(	PUNCT
taxlaw-6842	1193	8	compared	compare	VERB
taxlaw-6842	1193	9	with	with	ADP
taxlaw-6842	1193	10	i.r.s	i.r.	NOUN
taxlaw-6842	1193	11	.	.	PUNCT
taxlaw-6842	1193	12	,	,	PUNCT
taxlaw-6842	1193	13	state	state	NOUN
taxlaw-6842	1193	14	charities	charity	NOUN
taxlaw-6842	1193	15	office	office	NOUN
taxlaw-6842	1193	16	has	have	VERB
taxlaw-6842	1193	17	a	a	DET
taxlaw-6842	1193	18	broader	broad	ADJ
taxlaw-6842	1193	19	interest	interest	NOUN
taxlaw-6842	1193	20	in	in	ADP
taxlaw-6842	1193	21	protecting	protect	VERB
taxlaw-6842	1193	22	the	the	DET
taxlaw-6842	1193	23	public	public	NOUN
taxlaw-6842	1193	24	’s	’s	PART
taxlaw-6842	1193	25	interest	interest	NOUN
taxlaw-6842	1193	26	in	in	ADP
taxlaw-6842	1193	27	charities	charity	NOUN
taxlaw-6842	1193	28	)	)	PUNCT
taxlaw-6842	1193	29	.	.	PUNCT
taxlaw-6842	1194	1	170	170	NUM
taxlaw-6842	1194	2	under	under	ADP
taxlaw-6842	1194	3	common	common	ADJ
taxlaw-6842	1194	4	law	law	NOUN
taxlaw-6842	1194	5	fraud	fraud	NOUN
taxlaw-6842	1194	6	,	,	PUNCT
taxlaw-6842	1194	7	a	a	DET
taxlaw-6842	1194	8	charity	charity	NOUN
taxlaw-6842	1194	9	’s	’s	PART
taxlaw-6842	1194	10	misrepresentation	misrepresentation	NOUN
taxlaw-6842	1194	11	must	must	AUX
taxlaw-6842	1194	12	be	be	AUX
taxlaw-6842	1194	13	material	material	ADJ
taxlaw-6842	1194	14	and	and	CCONJ
taxlaw-6842	1194	15	intentional	intentional	ADJ
taxlaw-6842	1194	16	,	,	PUNCT
taxlaw-6842	1194	17	and	and	CCONJ
taxlaw-6842	1194	18	donors	donor	NOUN
taxlaw-6842	1194	19	must	must	AUX
taxlaw-6842	1194	20	have	have	AUX
taxlaw-6842	1194	21	reasonably	reasonably	ADV
taxlaw-6842	1194	22	relied	rely	VERB
taxlaw-6842	1194	23	on	on	ADP
taxlaw-6842	1194	24	it	it	PRON
taxlaw-6842	1194	25	and	and	CCONJ
taxlaw-6842	1194	26	been	be	AUX
taxlaw-6842	1194	27	harmed	harm	VERB
taxlaw-6842	1194	28	as	as	ADP
taxlaw-6842	1194	29	a	a	DET
taxlaw-6842	1194	30	result	result	NOUN
taxlaw-6842	1194	31	;	;	PUNCT
taxlaw-6842	1194	32	a	a	DET
taxlaw-6842	1194	33	charity	charity	NOUN
taxlaw-6842	1194	34	’s	’s	PART
taxlaw-6842	1194	35	intent	intent	NOUN
taxlaw-6842	1194	36	and	and	CCONJ
taxlaw-6842	1194	37	donor	donor	NOUN
taxlaw-6842	1194	38	reliance	reliance	NOUN
taxlaw-6842	1194	39	are	be	AUX
taxlaw-6842	1194	40	hard	hard	ADJ
taxlaw-6842	1194	41	to	to	PART
taxlaw-6842	1194	42	prove	prove	VERB
taxlaw-6842	1194	43	.	.	PUNCT
taxlaw-6842	1195	1	sean	sean	PROPN
taxlaw-6842	1195	2	hayes	hayes	PROPN
taxlaw-6842	1195	3	,	,	PUNCT
taxlaw-6842	1195	4	proving	prove	VERB
taxlaw-6842	1195	5	civil	civil	ADJ
taxlaw-6842	1195	6	fraud	fraud	NOUN
taxlaw-6842	1195	7	in	in	ADP
taxlaw-6842	1195	8	ny	ny	PROPN
taxlaw-6842	1195	9	,	,	PUNCT
taxlaw-6842	1195	10	n.y	n.y	PROPN
taxlaw-6842	1195	11	.	.	PROPN
taxlaw-6842	1195	12	l.	l.	PROPN
taxlaw-6842	1195	13	blog	blog	PROPN
taxlaw-6842	1195	14	,	,	PUNCT
taxlaw-6842	1195	15	(	(	PUNCT
taxlaw-6842	1195	16	feb	feb	PROPN
taxlaw-6842	1195	17	.	.	PROPN
taxlaw-6842	1195	18	22	22	NUM
taxlaw-6842	1195	19	,	,	PUNCT
taxlaw-6842	1195	20	2016	2016	NUM
taxlaw-6842	1195	21	)	)	PUNCT
taxlaw-6842	1195	22	,	,	PUNCT
taxlaw-6842	1195	23	https://www.thenewyorklawblog.com/2016/02/ny-fraudin-new-york.html	https://www.thenewyorklawblog.com/2016/02/ny-fraudin-new-york.html	VERB
taxlaw-6842	1196	1	[	[	X
taxlaw-6842	1196	2	https://perma.cc/rbv4-qglx	https://perma.cc/rbv4-qglx	X
taxlaw-6842	1196	3	]	]	PUNCT
taxlaw-6842	1196	4	.	.	PUNCT
taxlaw-6842	1197	1	an	an	DET
taxlaw-6842	1197	2	action	action	NOUN
taxlaw-6842	1197	3	under	under	ADP
taxlaw-6842	1197	4	state	state	NOUN
taxlaw-6842	1197	5	consumer	consumer	NOUN
taxlaw-6842	1197	6	protection	protection	NOUN
taxlaw-6842	1197	7	law	law	NOUN
taxlaw-6842	1197	8	is	be	AUX
taxlaw-6842	1197	9	easier	easy	ADJ
taxlaw-6842	1197	10	,	,	PUNCT
taxlaw-6842	1197	11	but	but	CCONJ
taxlaw-6842	1197	12	yields	yield	NOUN
taxlaw-6842	1197	13	lower	low	ADJ
taxlaw-6842	1197	14	damages	damage	NOUN
taxlaw-6842	1197	15	.	.	PUNCT
taxlaw-6842	1198	1	see	see	VERB
taxlaw-6842	1198	2	i	i	PRON
taxlaw-6842	1198	3	d.	d.	PROPN
taxlaw-6842	1198	4	(	(	PUNCT
taxlaw-6842	1198	5	explaining	explain	VERB
taxlaw-6842	1198	6	that	that	SCONJ
taxlaw-6842	1198	7	new	new	PROPN
taxlaw-6842	1198	8	york	york	PROPN
taxlaw-6842	1198	9	’s	’s	PART
taxlaw-6842	1198	10	deceptive	deceptive	ADJ
taxlaw-6842	1198	11	practices	practice	NOUN
taxlaw-6842	1198	12	act	act	VERB
taxlaw-6842	1198	13	caps	cap	NOUN
taxlaw-6842	1198	14	damages	damage	NOUN
taxlaw-6842	1198	15	at	at	ADP
taxlaw-6842	1198	16	$	$	SYM
taxlaw-6842	1198	17	1,000	1,000	NUM
taxlaw-6842	1198	18	)	)	PUNCT
taxlaw-6842	1198	19	.	.	PUNCT
taxlaw-6842	1199	1	some	some	DET
taxlaw-6842	1199	2	states	state	NOUN
taxlaw-6842	1199	3	also	also	ADV
taxlaw-6842	1199	4	offer	offer	VERB
taxlaw-6842	1199	5	damages	damage	NOUN
taxlaw-6842	1199	6	for	for	ADP
taxlaw-6842	1199	7	“	"	PUNCT
taxlaw-6842	1199	8	charity	charity	NOUN
taxlaw-6842	1199	9	fraud	fraud	NOUN
taxlaw-6842	1199	10	,	,	PUNCT
taxlaw-6842	1199	11	”	"	PUNCT
taxlaw-6842	1199	12	which	which	PRON
taxlaw-6842	1199	13	targets	target	VERB
taxlaw-6842	1199	14	deceptive	deceptive	ADJ
taxlaw-6842	1199	15	practices	practice	NOUN
taxlaw-6842	1199	16	,	,	PUNCT
taxlaw-6842	1199	17	including	include	VERB
taxlaw-6842	1199	18	phony	phony	ADJ
taxlaw-6842	1199	19	charities	charity	NOUN
taxlaw-6842	1199	20	that	that	PRON
taxlaw-6842	1199	21	do	do	AUX
taxlaw-6842	1199	22	not	not	PART
taxlaw-6842	1199	23	actually	actually	ADV
taxlaw-6842	1199	24	serve	serve	VERB
taxlaw-6842	1199	25	clients	client	NOUN
taxlaw-6842	1199	26	.	.	PUNCT
taxlaw-6842	1200	1	marguerite	marguerite	PROPN
taxlaw-6842	1200	2	keane	keane	PROPN
taxlaw-6842	1200	3	,	,	PUNCT
taxlaw-6842	1200	4	charity	charity	NOUN
taxlaw-6842	1200	5	fraud	fraud	NOUN
taxlaw-6842	1200	6	,	,	PUNCT
taxlaw-6842	1200	7	encyclopedia	encyclopedia	PROPN
taxlaw-6842	1200	8	britannica	britannica	PROPN
taxlaw-6842	1200	9	(	(	PUNCT
taxlaw-6842	1200	10	oct	oct	PROPN
taxlaw-6842	1200	11	.	.	PROPN
taxlaw-6842	1200	12	11	11	NUM
taxlaw-6842	1200	13	,	,	PUNCT
taxlaw-6842	1200	14	2019	2019	NUM
taxlaw-6842	1200	15	)	)	PUNCT
taxlaw-6842	1200	16	,	,	PUNCT
taxlaw-6842	1200	17	https://www.britannica.com/topic/charity-fraud	https://www.britannica.com/topic/charity-fraud	PROPN
taxlaw-6842	1200	18	[	[	X
taxlaw-6842	1200	19	https://perma.cc/dl43-n3k5	https://perma.cc/dl43-n3k5	NOUN
taxlaw-6842	1200	20	]	]	X
taxlaw-6842	1200	21	(	(	PUNCT
taxlaw-6842	1200	22	“	"	PUNCT
taxlaw-6842	1200	23	money	money	NOUN
taxlaw-6842	1200	24	solicited	solicit	VERB
taxlaw-6842	1200	25	by	by	ADP
taxlaw-6842	1200	26	persons	person	NOUN
taxlaw-6842	1200	27	or	or	CCONJ
taxlaw-6842	1200	28	groups	group	NOUN
taxlaw-6842	1200	29	that	that	PRON
taxlaw-6842	1200	30	are	be	AUX
taxlaw-6842	1200	31	not	not	PART
taxlaw-6842	1200	32	legitimate	legitimate	ADJ
taxlaw-6842	1200	33	charitable	charitable	ADJ
taxlaw-6842	1200	34	organizations	organization	NOUN
taxlaw-6842	1200	35	constitutes	constitute	VERB
taxlaw-6842	1200	36	charity	charity	NOUN
taxlaw-6842	1200	37	fraud	fraud	NOUN
taxlaw-6842	1200	38	”	"	PUNCT
taxlaw-6842	1200	39	)	)	PUNCT
taxlaw-6842	1200	40	.	.	PUNCT
taxlaw-6842	1201	1	notably	notably	ADV
taxlaw-6842	1201	2	,	,	PUNCT
taxlaw-6842	1201	3	donors	donor	NOUN
taxlaw-6842	1201	4	generally	generally	ADV
taxlaw-6842	1201	5	do	do	AUX
taxlaw-6842	1201	6	not	not	PART
taxlaw-6842	1201	7	have	have	AUX
taxlaw-6842	1201	8	standing	stand	VERB
taxlaw-6842	1201	9	under	under	ADP
taxlaw-6842	1201	10	current	current	ADJ
taxlaw-6842	1201	11	law	law	NOUN
taxlaw-6842	1201	12	to	to	PART
taxlaw-6842	1201	13	enforce	enforce	VERB
taxlaw-6842	1201	14	fiduciary	fiduciary	ADJ
taxlaw-6842	1201	15	duties	duty	NOUN
taxlaw-6842	1201	16	.	.	PUNCT
taxlaw-6842	1202	1	joseph	joseph	PROPN
taxlaw-6842	1202	2	meade	meade	PROPN
taxlaw-6842	1202	3	&	&	CCONJ
taxlaw-6842	1202	4	michael	michael	PROPN
taxlaw-6842	1202	5	pollack	pollack	PROPN
taxlaw-6842	1202	6	,	,	PUNCT
taxlaw-6842	1202	7	courts	court	NOUN
taxlaw-6842	1202	8	,	,	PUNCT
taxlaw-6842	1202	9	constituencies	constituency	NOUN
taxlaw-6842	1202	10	,	,	PUNCT
taxlaw-6842	1202	11	and	and	CCONJ
taxlaw-6842	1202	12	the	the	DET
taxlaw-6842	1202	13	enforcement	enforcement	NOUN
taxlaw-6842	1202	14	of	of	ADP
taxlaw-6842	1202	15	fiduciary	fiduciary	ADJ
taxlaw-6842	1202	16	duties	duty	NOUN
taxlaw-6842	1202	17	in	in	ADP
taxlaw-6842	1202	18	the	the	DET
taxlaw-6842	1202	19	nonprofit	nonprofit	ADJ
taxlaw-6842	1202	20	sector	sector	NOUN
taxlaw-6842	1202	21	,	,	PUNCT
taxlaw-6842	1202	22	77	77	NUM
taxlaw-6842	1202	23	u.	u.	NOUN
taxlaw-6842	1202	24	pitt	pitt	PROPN
taxlaw-6842	1202	25	.	.	PUNCT
taxlaw-6842	1203	1	l.	l.	PROPN
taxlaw-6842	1203	2	rev	rev	PROPN
taxlaw-6842	1203	3	.	.	PROPN
taxlaw-6842	1203	4	281	281	NUM
taxlaw-6842	1203	5	,	,	PUNCT
taxlaw-6842	1203	6	299	299	NUM
taxlaw-6842	1203	7	(	(	PUNCT
taxlaw-6842	1203	8	2016	2016	NUM
taxlaw-6842	1203	9	)	)	PUNCT
taxlaw-6842	1203	10	(	(	PUNCT
taxlaw-6842	1203	11	“	"	PUNCT
taxlaw-6842	1203	12	donors	donor	NOUN
taxlaw-6842	1203	13	typically	typically	ADV
taxlaw-6842	1203	14	do	do	AUX
taxlaw-6842	1203	15	not	not	PART
taxlaw-6842	1203	16	have	have	AUX
taxlaw-6842	1203	17	standing	stand	VERB
taxlaw-6842	1203	18	,	,	PUNCT
taxlaw-6842	1203	19	nor	nor	CCONJ
taxlaw-6842	1203	20	do	do	VERB
taxlaw-6842	1203	21	the	the	DET
taxlaw-6842	1203	22	customers	customer	NOUN
taxlaw-6842	1203	23	or	or	CCONJ
taxlaw-6842	1203	24	beneficiaries	beneficiary	NOUN
taxlaw-6842	1203	25	of	of	ADP
taxlaw-6842	1203	26	the	the	DET
taxlaw-6842	1203	27	nonprofit	nonprofit	NOUN
taxlaw-6842	1203	28	’s	’s	PART
taxlaw-6842	1203	29	programs	program	NOUN
taxlaw-6842	1203	30	.	.	PUNCT
taxlaw-6842	1203	31	”	"	PUNCT
taxlaw-6842	1204	1	)	)	PUNCT
taxlaw-6842	1204	2	(	(	PUNCT
taxlaw-6842	1204	3	footnotes	footnote	NOUN
taxlaw-6842	1204	4	omitted	omit	VERB
taxlaw-6842	1204	5	)	)	PUNCT
taxlaw-6842	1204	6	.	.	PUNCT
taxlaw-6842	1205	1	171	171	NUM
taxlaw-6842	1205	2	for	for	ADP
taxlaw-6842	1205	3	example	example	NOUN
taxlaw-6842	1205	4	,	,	PUNCT
taxlaw-6842	1205	5	one	one	NUM
taxlaw-6842	1205	6	option	option	NOUN
taxlaw-6842	1205	7	is	be	AUX
taxlaw-6842	1205	8	for	for	ADP
taxlaw-6842	1205	9	nonprofits	nonprofit	NOUN
taxlaw-6842	1205	10	to	to	PART
taxlaw-6842	1205	11	commit	commit	VERB
taxlaw-6842	1205	12	to	to	PART
taxlaw-6842	1205	13	meet	meet	VERB
taxlaw-6842	1205	14	the	the	DET
taxlaw-6842	1205	15	standards	standard	NOUN
taxlaw-6842	1205	16	of	of	ADP
taxlaw-6842	1205	17	industry	industry	NOUN
taxlaw-6842	1205	18	associations	association	NOUN
taxlaw-6842	1205	19	,	,	PUNCT
taxlaw-6842	1205	20	and	and	CCONJ
taxlaw-6842	1205	21	to	to	PART
taxlaw-6842	1205	22	rely	rely	VERB
taxlaw-6842	1205	23	on	on	ADP
taxlaw-6842	1205	24	these	these	DET
taxlaw-6842	1205	25	associations	association	NOUN
taxlaw-6842	1205	26	to	to	PART
taxlaw-6842	1205	27	police	police	VERB
taxlaw-6842	1205	28	their	their	PRON
taxlaw-6842	1205	29	compliance	compliance	NOUN
taxlaw-6842	1205	30	.	.	PUNCT
taxlaw-6842	1206	1	see	see	VERB
taxlaw-6842	1206	2	prakash	prakash	PROPN
taxlaw-6842	1206	3	&	&	CCONJ
taxlaw-6842	1206	4	gugerty	gugerty	PROPN
taxlaw-6842	1206	5	,	,	PUNCT
taxlaw-6842	1206	6	supra	supra	PROPN
taxlaw-6842	1206	7	note	note	PROPN
taxlaw-6842	1206	8	11	11	NUM
taxlaw-6842	1206	9	,	,	PUNCT
taxlaw-6842	1206	10	at	at	ADP
taxlaw-6842	1206	11	34	34	NUM
taxlaw-6842	1206	12	-	-	SYM
taxlaw-6842	1206	13	35	35	NUM
taxlaw-6842	1206	14	.	.	PUNCT
taxlaw-6842	1207	1	another	another	DET
taxlaw-6842	1207	2	option	option	NOUN
taxlaw-6842	1207	3	,	,	PUNCT
taxlaw-6842	1207	4	recommended	recommend	VERB
taxlaw-6842	1207	5	by	by	ADP
taxlaw-6842	1207	6	geoffrey	geoffrey	PROPN
taxlaw-6842	1207	7	manne	manne	PROPN
taxlaw-6842	1207	8	,	,	PUNCT
taxlaw-6842	1207	9	is	be	AUX
taxlaw-6842	1207	10	for	for	SCONJ
taxlaw-6842	1207	11	nonprofits	nonprofit	NOUN
taxlaw-6842	1207	12	to	to	PART
taxlaw-6842	1207	13	contract	contract	VERB
taxlaw-6842	1207	14	with	with	ADP
taxlaw-6842	1207	15	private	private	ADJ
taxlaw-6842	1207	16	monitors	monitor	NOUN
taxlaw-6842	1207	17	,	,	PUNCT
taxlaw-6842	1207	18	authorizing	authorize	VERB
taxlaw-6842	1207	19	them	they	PRON
taxlaw-6842	1207	20	to	to	PART
taxlaw-6842	1207	21	sue	sue	VERB
taxlaw-6842	1207	22	“	"	PUNCT
taxlaw-6842	1207	23	to	to	PART
taxlaw-6842	1207	24	enforce	enforce	VERB
taxlaw-6842	1207	25	charitable	charitable	ADJ
taxlaw-6842	1207	26	obligations	obligation	NOUN
taxlaw-6842	1207	27	,	,	PUNCT
taxlaw-6842	1207	28	fiduciary	fiduciary	ADJ
taxlaw-6842	1207	29	duties	duty	NOUN
taxlaw-6842	1207	30	,	,	PUNCT
taxlaw-6842	1207	31	and	and	CCONJ
taxlaw-6842	1207	32	certain	certain	ADJ
taxlaw-6842	1207	33	members	member	NOUN
taxlaw-6842	1207	34	’	’	PART
taxlaw-6842	1207	35	rights	right	NOUN
taxlaw-6842	1207	36	.	.	PUNCT
taxlaw-6842	1207	37	.	.	PUNCT
taxlaw-6842	1207	38	.	.	PUNCT
taxlaw-6842	1207	39	.	.	PUNCT
taxlaw-6842	1207	40	”	"	PUNCT
taxlaw-6842	1208	1	manne	manne	PROPN
taxlaw-6842	1208	2	,	,	PUNCT
taxlaw-6842	1208	3	supra	supra	PROPN
taxlaw-6842	1208	4	note	note	PROPN
taxlaw-6842	1208	5	11	11	NUM
taxlaw-6842	1208	6	,	,	PUNCT
taxlaw-6842	1208	7	at	at	ADP
taxlaw-6842	1208	8	253	253	NUM
taxlaw-6842	1208	9	.	.	PUNCT
taxlaw-6842	1209	1	if	if	SCONJ
taxlaw-6842	1209	2	nonprofits	nonprofit	NOUN
taxlaw-6842	1209	3	issue	issue	VERB
taxlaw-6842	1209	4	the	the	DET
taxlaw-6842	1209	5	program	program	NOUN
taxlaw-6842	1209	6	analyses	analysis	NOUN
taxlaw-6842	1209	7	recommended	recommend	VERB
taxlaw-6842	1209	8	here	here	ADV
taxlaw-6842	1209	9	,	,	PUNCT
taxlaw-6842	1209	10	manne	manne	PROPN
taxlaw-6842	1209	11	’s	’s	PART
taxlaw-6842	1209	12	proposal	proposal	NOUN
taxlaw-6842	1209	13	—	—	PUNCT
taxlaw-6842	1209	14	which	which	PRON
taxlaw-6842	1209	15	contemplates	contemplate	VERB
taxlaw-6842	1209	16	litigation	litigation	NOUN
taxlaw-6842	1209	17	about	about	ADP
taxlaw-6842	1209	18	mismanagement	mismanagement	NOUN
taxlaw-6842	1209	19	—	—	PUNCT
taxlaw-6842	1209	20	could	could	AUX
taxlaw-6842	1209	21	be	be	AUX
taxlaw-6842	1209	22	retooled	retool	VERB
taxlaw-6842	1209	23	to	to	ADP
taxlaw-6842	1209	24	police	police	NOUN
taxlaw-6842	1209	25	inaccuracies	inaccuracy	NOUN
taxlaw-6842	1209	26	in	in	ADP
taxlaw-6842	1209	27	this	this	DET
taxlaw-6842	1209	28	disclosure	disclosure	NOUN
taxlaw-6842	1209	29	.	.	PUNCT
taxlaw-6842	1210	1	see	see	VERB
taxlaw-6842	1210	2	i	i	PRON
taxlaw-6842	1210	3	d.	d.	PROPN
taxlaw-6842	1210	4	manne	manne	PROPN
taxlaw-6842	1210	5	’s	’s	PART
taxlaw-6842	1210	6	proposal	proposal	NOUN
taxlaw-6842	1210	7	is	be	AUX
taxlaw-6842	1210	8	appealing	appeal	VERB
taxlaw-6842	1210	9	in	in	ADP
taxlaw-6842	1210	10	recommending	recommend	VERB
taxlaw-6842	1210	11	mandatory	mandatory	ADJ
taxlaw-6842	1210	12	arbitration	arbitration	NOUN
taxlaw-6842	1210	13	to	to	PART
taxlaw-6842	1210	14	limit	limit	VERB
taxlaw-6842	1210	15	costs	cost	NOUN
taxlaw-6842	1210	16	and	and	CCONJ
taxlaw-6842	1210	17	deter	deter	VERB
taxlaw-6842	1210	18	strike	strike	NOUN
taxlaw-6842	1210	19	suits	suit	NOUN
taxlaw-6842	1210	20	,	,	PUNCT
taxlaw-6842	1210	21	but	but	CCONJ
taxlaw-6842	1210	22	it	it	PRON
taxlaw-6842	1210	23	involves	involve	VERB
taxlaw-6842	1210	24	a	a	DET
taxlaw-6842	1210	25	conflict	conflict	NOUN
taxlaw-6842	1210	26	of	of	ADP
taxlaw-6842	1210	27	interest	interest	NOUN
taxlaw-6842	1210	28	,	,	PUNCT
taxlaw-6842	1210	29	which	which	PRON
taxlaw-6842	1210	30	he	he	PRON
taxlaw-6842	1210	31	acknowledges	acknowledge	VERB
taxlaw-6842	1210	32	:	:	PUNCT
taxlaw-6842	1210	33	manne	manne	PROPN
taxlaw-6842	1210	34	expects	expect	VERB
taxlaw-6842	1210	35	nonprofit	nonprofit	ADJ
taxlaw-6842	1210	36	managers	manager	NOUN
taxlaw-6842	1210	37	to	to	PART
taxlaw-6842	1210	38	hire	hire	VERB
taxlaw-6842	1210	39	these	these	DET
taxlaw-6842	1210	40	monitors	monitor	NOUN
taxlaw-6842	1210	41	,	,	PUNCT
taxlaw-6842	1210	42	but	but	CCONJ
taxlaw-6842	1210	43	a	a	DET
taxlaw-6842	1210	44	monitor	monitor	NOUN
taxlaw-6842	1210	45	who	who	PRON
taxlaw-6842	1210	46	depends	depend	VERB
taxlaw-6842	1210	47	on	on	ADP
taxlaw-6842	1210	48	managers	manager	NOUN
taxlaw-6842	1210	49	for	for	ADP
taxlaw-6842	1210	50	her	her	PRON
taxlaw-6842	1210	51	job	job	NOUN
taxlaw-6842	1210	52	might	might	AUX
taxlaw-6842	1210	53	hesitate	hesitate	VERB
taxlaw-6842	1210	54	to	to	PART
taxlaw-6842	1210	55	challenge	challenge	VERB
taxlaw-6842	1210	56	them	they	PRON
taxlaw-6842	1210	57	.	.	PUNCT
taxlaw-6842	1211	1	i	i	PRON
taxlaw-6842	1211	2	d.	d.	PROPN
taxlaw-6842	1211	3	at	at	ADP
taxlaw-6842	1211	4	261	261	NUM
taxlaw-6842	1211	5	-	-	SYM
taxlaw-6842	1211	6	62	62	NUM
taxlaw-6842	1211	7	.	.	PUNCT
taxlaw-6842	1212	1	industry	industry	NOUN
taxlaw-6842	1212	2	associations	association	NOUN
taxlaw-6842	1212	3	face	face	VERB
taxlaw-6842	1212	4	similar	similar	ADJ
taxlaw-6842	1212	5	conflicts	conflict	NOUN
taxlaw-6842	1212	6	,	,	PUNCT
taxlaw-6842	1212	7	since	since	SCONJ
taxlaw-6842	1212	8	vigorous	vigorous	ADJ
taxlaw-6842	1212	9	enforcement	enforcement	NOUN
taxlaw-6842	1212	10	might	might	AUX
taxlaw-6842	1212	11	deter	deter	VERB
taxlaw-6842	1212	12	nonprofits	nonprofit	NOUN
taxlaw-6842	1212	13	from	from	ADP
taxlaw-6842	1212	14	committing	commit	VERB
taxlaw-6842	1212	15	to	to	ADP
taxlaw-6842	1212	16	their	their	PRON
taxlaw-6842	1212	17	standards	standard	NOUN
taxlaw-6842	1212	18	.	.	PUNCT
taxlaw-6842	1213	1	172	172	NUM
taxlaw-6842	1213	2	as	as	ADP
taxlaw-6842	1213	3	a	a	DET
taxlaw-6842	1213	4	result	result	NOUN
taxlaw-6842	1213	5	,	,	PUNCT
taxlaw-6842	1213	6	the	the	DET
taxlaw-6842	1213	7	penalty	penalty	NOUN
taxlaw-6842	1213	8	should	should	AUX
taxlaw-6842	1213	9	reflect	reflect	VERB
taxlaw-6842	1213	10	both	both	CCONJ
taxlaw-6842	1213	11	the	the	DET
taxlaw-6842	1213	12	harm	harm	NOUN
taxlaw-6842	1213	13	and	and	CCONJ
taxlaw-6842	1213	14	the	the	DET
taxlaw-6842	1213	15	likelihood	likelihood	NOUN
taxlaw-6842	1213	16	of	of	ADP
taxlaw-6842	1213	17	detection	detection	NOUN
taxlaw-6842	1213	18	.	.	PUNCT
taxlaw-6842	1214	1	for	for	ADP
taxlaw-6842	1214	2	example	example	NOUN
taxlaw-6842	1214	3	,	,	PUNCT
taxlaw-6842	1214	4	if	if	SCONJ
taxlaw-6842	1214	5	a	a	DET
taxlaw-6842	1214	6	misstatement	misstatement	NOUN
taxlaw-6842	1214	7	causes	cause	VERB
taxlaw-6842	1214	8	harm	harm	NOUN
taxlaw-6842	1214	9	of	of	ADP
taxlaw-6842	1214	10	$	$	SYM
taxlaw-6842	1214	11	100,000	100,000	NUM
taxlaw-6842	1214	12	,	,	PUNCT
taxlaw-6842	1214	13	and	and	CCONJ
taxlaw-6842	1214	14	every	every	DET
taxlaw-6842	1214	15	misstatement	misstatement	NOUN
taxlaw-6842	1214	16	is	be	AUX
taxlaw-6842	1214	17	detected	detect	VERB
taxlaw-6842	1214	18	,	,	PUNCT
taxlaw-6842	1214	19	the	the	DET
taxlaw-6842	1214	20	fine	fine	NOUN
taxlaw-6842	1214	21	should	should	AUX
taxlaw-6842	1214	22	be	be	AUX
taxlaw-6842	1214	23	$	$	SYM
taxlaw-6842	1214	24	100,000	100,000	NUM
taxlaw-6842	1214	25	.	.	PUNCT
taxlaw-6842	1215	1	but	but	CCONJ
taxlaw-6842	1215	2	if	if	SCONJ
taxlaw-6842	1215	3	only	only	ADV
taxlaw-6842	1215	4	half	half	NOUN
taxlaw-6842	1215	5	are	be	AUX
taxlaw-6842	1215	6	detected	detect	VERB
taxlaw-6842	1215	7	,	,	PUNCT
taxlaw-6842	1215	8	the	the	DET
taxlaw-6842	1215	9	fine	fine	NOUN
taxlaw-6842	1215	10	should	should	AUX
taxlaw-6842	1215	11	be	be	AUX
taxlaw-6842	1215	12	doubled	double	VERB
taxlaw-6842	1215	13	to	to	ADP
taxlaw-6842	1215	14	$	$	SYM
taxlaw-6842	1215	15	200,000	200,000	NUM
taxlaw-6842	1215	16	,	,	PUNCT
taxlaw-6842	1215	17	so	so	CCONJ
taxlaw-6842	1215	18	the	the	DET
taxlaw-6842	1215	19	average	average	ADJ
taxlaw-6842	1215	20	fine	fine	NOUN
taxlaw-6842	1215	21	(	(	PUNCT
taxlaw-6842	1215	22	$	$	SYM
taxlaw-6842	1215	23	100,000	100,000	NUM
taxlaw-6842	1215	24	)	)	PUNCT
taxlaw-6842	1215	25	still	still	ADV
taxlaw-6842	1215	26	equals	equal	VERB
taxlaw-6842	1215	27	this	this	DET
taxlaw-6842	1215	28	harm	harm	NOUN
taxlaw-6842	1215	29	.	.	PUNCT
taxlaw-6842	1216	1	173	173	NUM
taxlaw-6842	1216	2	for	for	ADP
taxlaw-6842	1216	3	example	example	NOUN
taxlaw-6842	1216	4	,	,	PUNCT
taxlaw-6842	1216	5	the	the	DET
taxlaw-6842	1216	6	penalty	penalty	NOUN
taxlaw-6842	1216	7	for	for	ADP
taxlaw-6842	1216	8	filing	file	VERB
taxlaw-6842	1216	9	an	an	DET
taxlaw-6842	1216	10	incomplete	incomplete	ADJ
taxlaw-6842	1216	11	form	form	NOUN
taxlaw-6842	1216	12	990	990	NUM
taxlaw-6842	1216	13	is	be	AUX
taxlaw-6842	1216	14	up	up	ADP
taxlaw-6842	1216	15	to	to	PART
taxlaw-6842	1216	16	$	$	SYM
taxlaw-6842	1216	17	50,000	50,000	NUM
taxlaw-6842	1216	18	.	.	PUNCT
taxlaw-6842	1216	19	i.r.c	i.r.c	NOUN
taxlaw-6842	1216	20	.	.	PUNCT
taxlaw-6842	1217	1	§	§	PROPN
taxlaw-6842	1217	2	6652(c)(1)(a	6652(c)(1)(a	NUM
taxlaw-6842	1217	3	)	)	PUNCT
taxlaw-6842	1217	4	.	.	PUNCT
taxlaw-6842	1218	1	since	since	SCONJ
taxlaw-6842	1218	2	form	form	NOUN
taxlaw-6842	1218	3	990	990	NUM
taxlaw-6842	1218	4	is	be	AUX
taxlaw-6842	1218	5	a	a	DET
taxlaw-6842	1218	6	tax	tax	NOUN
taxlaw-6842	1218	7	return	return	NOUN
taxlaw-6842	1218	8	,	,	PUNCT
taxlaw-6842	1218	9	general	general	ADJ
taxlaw-6842	1218	10	penalties	penalty	NOUN
taxlaw-6842	1218	11	for	for	ADP
taxlaw-6842	1218	12	misstatements	misstatement	NOUN
taxlaw-6842	1218	13	also	also	ADV
taxlaw-6842	1218	14	apply	apply	VERB
taxlaw-6842	1218	15	.	.	PUNCT
taxlaw-6842	1219	1	see	see	VERB
taxlaw-6842	1219	2	i.r.c	i.r.c	NOUN
taxlaw-6842	1219	3	.	.	PUNCT
taxlaw-6842	1220	1	§	§	PROPN
taxlaw-6842	1220	2	7206	7206	NUM
taxlaw-6842	1220	3	(	(	PUNCT
taxlaw-6842	1220	4	providing	provide	VERB
taxlaw-6842	1220	5	for	for	ADP
taxlaw-6842	1220	6	a	a	DET
taxlaw-6842	1220	7	fine	fine	NOUN
taxlaw-6842	1220	8	of	of	ADP
taxlaw-6842	1220	9	up	up	ADP
taxlaw-6842	1220	10	to	to	ADP
taxlaw-6842	1220	11	2020	2020	NUM
taxlaw-6842	1220	12	]	]	PUNCT
taxlaw-6842	1220	13	enhancing	enhance	VERB
taxlaw-6842	1220	14	efficiency	efficiency	NOUN
taxlaw-6842	1220	15	at	at	ADP
taxlaw-6842	1220	16	nonprofits	nonprofit	NOUN
taxlaw-6842	1220	17	with	with	ADP
taxlaw-6842	1220	18	analysis	analysis	NOUN
taxlaw-6842	1220	19	and	and	CCONJ
taxlaw-6842	1220	20	disclosure	disclosure	NOUN
taxlaw-6842	1220	21	127	127	NUM
taxlaw-6842	1220	22	4	4	NUM
taxlaw-6842	1220	23	.	.	PUNCT
taxlaw-6842	1220	24	balancing	balance	VERB
taxlaw-6842	1220	25	costs	cost	NOUN
taxlaw-6842	1220	26	and	and	CCONJ
taxlaw-6842	1220	27	benefits	benefit	NOUN
taxlaw-6842	1220	28	in	in	ADP
taxlaw-6842	1220	29	choosing	choose	VERB
taxlaw-6842	1220	30	penalties	penalty	NOUN
taxlaw-6842	1220	31	,	,	PUNCT
taxlaw-6842	1220	32	standards	standard	NOUN
taxlaw-6842	1220	33	of	of	ADP
taxlaw-6842	1220	34	liability	liability	NOUN
taxlaw-6842	1220	35	,	,	PUNCT
taxlaw-6842	1220	36	and	and	CCONJ
taxlaw-6842	1220	37	enforcement	enforcement	NOUN
taxlaw-6842	1220	38	mechanisms	mechanism	NOUN
taxlaw-6842	1220	39	,	,	PUNCT
taxlaw-6842	1220	40	policymakers	policymaker	NOUN
taxlaw-6842	1220	41	need	need	VERB
taxlaw-6842	1220	42	to	to	PART
taxlaw-6842	1220	43	manage	manage	VERB
taxlaw-6842	1220	44	tradeoffs	tradeoff	NOUN
taxlaw-6842	1220	45	among	among	ADP
taxlaw-6842	1220	46	the	the	DET
taxlaw-6842	1220	47	costs	cost	NOUN
taxlaw-6842	1220	48	discussed	discuss	VERB
taxlaw-6842	1220	49	above	above	ADV
taxlaw-6842	1220	50	.	.	PUNCT
taxlaw-6842	1221	1	on	on	ADP
taxlaw-6842	1221	2	the	the	DET
taxlaw-6842	1221	3	one	one	NUM
taxlaw-6842	1221	4	hand	hand	NOUN
taxlaw-6842	1221	5	,	,	PUNCT
taxlaw-6842	1221	6	more	more	ADV
taxlaw-6842	1221	7	vigorous	vigorous	ADJ
taxlaw-6842	1221	8	enforcement	enforcement	NOUN
taxlaw-6842	1221	9	means	mean	VERB
taxlaw-6842	1221	10	enforcement	enforcement	NOUN
taxlaw-6842	1221	11	costs	cost	NOUN
taxlaw-6842	1221	12	are	be	AUX
taxlaw-6842	1221	13	higher	high	ADJ
taxlaw-6842	1221	14	(	(	PUNCT
taxlaw-6842	1221	15	e.g.	e.g.	ADJ
taxlaw-6842	1221	16	,	,	PUNCT
taxlaw-6842	1221	17	more	more	ADJ
taxlaw-6842	1221	18	legal	legal	ADJ
taxlaw-6842	1221	19	fees	fee	NOUN
taxlaw-6842	1221	20	,	,	PUNCT
taxlaw-6842	1221	21	more	more	ADJ
taxlaw-6842	1221	22	regulators	regulator	NOUN
taxlaw-6842	1221	23	,	,	PUNCT
taxlaw-6842	1221	24	etc	etc	X
taxlaw-6842	1221	25	.	.	X
taxlaw-6842	1221	26	)	)	PUNCT
taxlaw-6842	1221	27	.	.	PUNCT
taxlaw-6842	1222	1	but	but	CCONJ
taxlaw-6842	1222	2	on	on	ADP
taxlaw-6842	1222	3	the	the	DET
taxlaw-6842	1222	4	other	other	ADJ
taxlaw-6842	1222	5	hand	hand	NOUN
taxlaw-6842	1222	6	,	,	PUNCT
taxlaw-6842	1222	7	disclosure	disclosure	NOUN
taxlaw-6842	1222	8	is	be	AUX
taxlaw-6842	1222	9	more	more	ADV
taxlaw-6842	1222	10	likely	likely	ADJ
taxlaw-6842	1222	11	to	to	PART
taxlaw-6842	1222	12	be	be	AUX
taxlaw-6842	1222	13	accurate	accurate	ADJ
taxlaw-6842	1222	14	,	,	PUNCT
taxlaw-6842	1222	15	so	so	SCONJ
taxlaw-6842	1222	16	the	the	DET
taxlaw-6842	1222	17	cost	cost	NOUN
taxlaw-6842	1222	18	of	of	ADP
taxlaw-6842	1222	19	inaccurate	inaccurate	ADJ
taxlaw-6842	1222	20	disclosure	disclosure	NOUN
taxlaw-6842	1222	21	is	be	AUX
taxlaw-6842	1222	22	reduced	reduce	VERB
taxlaw-6842	1222	23	(	(	PUNCT
taxlaw-6842	1222	24	e.g.	e.g.	ADV
taxlaw-6842	1222	25	,	,	PUNCT
taxlaw-6842	1222	26	less	less	ADJ
taxlaw-6842	1222	27	waste	waste	NOUN
taxlaw-6842	1222	28	at	at	ADP
taxlaw-6842	1222	29	nonprofits	nonprofit	NOUN
taxlaw-6842	1222	30	,	,	PUNCT
taxlaw-6842	1222	31	fewer	few	ADJ
taxlaw-6842	1222	32	self	self	NOUN
taxlaw-6842	1222	33	-	-	PUNCT
taxlaw-6842	1222	34	interested	interest	VERB
taxlaw-6842	1222	35	management	management	NOUN
taxlaw-6842	1222	36	choices	choice	NOUN
taxlaw-6842	1222	37	,	,	PUNCT
taxlaw-6842	1222	38	less	less	ADJ
taxlaw-6842	1222	39	money	money	NOUN
taxlaw-6842	1222	40	flowing	flow	VERB
taxlaw-6842	1222	41	to	to	ADP
taxlaw-6842	1222	42	inefficient	inefficient	ADJ
taxlaw-6842	1222	43	charities	charity	NOUN
taxlaw-6842	1222	44	,	,	PUNCT
taxlaw-6842	1222	45	etc	etc	X
taxlaw-6842	1222	46	.	.	X
taxlaw-6842	1222	47	)	)	PUNCT
taxlaw-6842	1223	1	even	even	ADV
taxlaw-6842	1223	2	so	so	ADV
taxlaw-6842	1223	3	,	,	PUNCT
taxlaw-6842	1223	4	the	the	DET
taxlaw-6842	1223	5	precise	precise	ADJ
taxlaw-6842	1223	6	effects	effect	NOUN
taxlaw-6842	1223	7	are	be	AUX
taxlaw-6842	1223	8	not	not	PART
taxlaw-6842	1223	9	easy	easy	ADJ
taxlaw-6842	1223	10	to	to	PART
taxlaw-6842	1223	11	predict	predict	VERB
taxlaw-6842	1223	12	.	.	PUNCT
taxlaw-6842	1224	1	for	for	ADP
taxlaw-6842	1224	2	example	example	NOUN
taxlaw-6842	1224	3	,	,	PUNCT
taxlaw-6842	1224	4	making	make	VERB
taxlaw-6842	1224	5	nonprofits	nonprofit	NOUN
taxlaw-6842	1224	6	strictly	strictly	ADV
taxlaw-6842	1224	7	liable	liable	ADJ
taxlaw-6842	1224	8	for	for	ADP
taxlaw-6842	1224	9	inaccuracy	inaccuracy	NOUN
taxlaw-6842	1224	10	should	should	AUX
taxlaw-6842	1224	11	strengthen	strengthen	VERB
taxlaw-6842	1224	12	their	their	PRON
taxlaw-6842	1224	13	incentive	incentive	NOUN
taxlaw-6842	1224	14	to	to	PART
taxlaw-6842	1224	15	be	be	AUX
taxlaw-6842	1224	16	accurate	accurate	ADJ
taxlaw-6842	1224	17	,	,	PUNCT
taxlaw-6842	1224	18	but	but	CCONJ
taxlaw-6842	1224	19	it	it	PRON
taxlaw-6842	1224	20	also	also	ADV
taxlaw-6842	1224	21	could	could	AUX
taxlaw-6842	1224	22	motivate	motivate	VERB
taxlaw-6842	1224	23	them	they	PRON
taxlaw-6842	1224	24	to	to	PART
taxlaw-6842	1224	25	issue	issue	VERB
taxlaw-6842	1224	26	less	less	ADV
taxlaw-6842	1224	27	detailed	detailed	ADJ
taxlaw-6842	1224	28	disclosure	disclosure	NOUN
taxlaw-6842	1224	29	.	.	PUNCT
taxlaw-6842	1225	1	as	as	ADP
taxlaw-6842	1225	2	a	a	DET
taxlaw-6842	1225	3	result	result	NOUN
taxlaw-6842	1225	4	,	,	PUNCT
taxlaw-6842	1225	5	the	the	DET
taxlaw-6842	1225	6	net	net	ADJ
taxlaw-6842	1225	7	impact	impact	NOUN
taxlaw-6842	1225	8	on	on	ADP
taxlaw-6842	1225	9	the	the	DET
taxlaw-6842	1225	10	supply	supply	NOUN
taxlaw-6842	1225	11	of	of	ADP
taxlaw-6842	1225	12	information	information	NOUN
taxlaw-6842	1225	13	is	be	AUX
taxlaw-6842	1225	14	unclear	unclear	ADJ
taxlaw-6842	1225	15	.	.	PUNCT
taxlaw-6842	1226	1	instead	instead	ADV
taxlaw-6842	1226	2	of	of	ADP
taxlaw-6842	1226	3	offering	offer	VERB
taxlaw-6842	1226	4	a	a	DET
taxlaw-6842	1226	5	detailed	detailed	ADJ
taxlaw-6842	1226	6	proposal	proposal	NOUN
taxlaw-6842	1226	7	to	to	PART
taxlaw-6842	1226	8	manage	manage	VERB
taxlaw-6842	1226	9	these	these	DET
taxlaw-6842	1226	10	tradeoffs	tradeoff	NOUN
taxlaw-6842	1226	11	,	,	PUNCT
taxlaw-6842	1226	12	this	this	DET
taxlaw-6842	1226	13	article	article	NOUN
taxlaw-6842	1226	14	makes	make	VERB
taxlaw-6842	1226	15	a	a	DET
taxlaw-6842	1226	16	more	more	ADV
taxlaw-6842	1226	17	fundamental	fundamental	ADJ
taxlaw-6842	1226	18	point	point	NOUN
taxlaw-6842	1226	19	:	:	PUNCT
taxlaw-6842	1226	20	the	the	DET
taxlaw-6842	1226	21	goal	goal	NOUN
taxlaw-6842	1226	22	of	of	ADP
taxlaw-6842	1226	23	the	the	DET
taxlaw-6842	1226	24	relevant	relevant	ADJ
taxlaw-6842	1226	25	rules	rule	NOUN
taxlaw-6842	1226	26	should	should	AUX
taxlaw-6842	1226	27	be	be	AUX
taxlaw-6842	1226	28	to	to	PART
taxlaw-6842	1226	29	maximize	maximize	VERB
taxlaw-6842	1226	30	the	the	DET
taxlaw-6842	1226	31	net	net	ADJ
taxlaw-6842	1226	32	benefit	benefit	NOUN
taxlaw-6842	1226	33	from	from	ADP
taxlaw-6842	1226	34	program	program	NOUN
taxlaw-6842	1226	35	analyses	analysis	NOUN
taxlaw-6842	1226	36	.	.	PUNCT
taxlaw-6842	1227	1	in	in	ADP
taxlaw-6842	1227	2	choosing	choose	VERB
taxlaw-6842	1227	3	the	the	DET
taxlaw-6842	1227	4	scope	scope	NOUN
taxlaw-6842	1227	5	of	of	ADP
taxlaw-6842	1227	6	required	require	VERB
taxlaw-6842	1227	7	disclosure	disclosure	NOUN
taxlaw-6842	1227	8	,	,	PUNCT
taxlaw-6842	1227	9	standard	standard	NOUN
taxlaw-6842	1227	10	of	of	ADP
taxlaw-6842	1227	11	liability	liability	NOUN
taxlaw-6842	1227	12	,	,	PUNCT
taxlaw-6842	1227	13	penalties	penalty	NOUN
taxlaw-6842	1227	14	,	,	PUNCT
taxlaw-6842	1227	15	and	and	CCONJ
taxlaw-6842	1227	16	enforcement	enforcement	NOUN
taxlaw-6842	1227	17	mechanism	mechanism	NOUN
taxlaw-6842	1227	18	,	,	PUNCT
taxlaw-6842	1227	19	policymakers	policymaker	NOUN
taxlaw-6842	1227	20	should	should	AUX
taxlaw-6842	1227	21	strive	strive	VERB
taxlaw-6842	1227	22	to	to	PART
taxlaw-6842	1227	23	maximize	maximize	VERB
taxlaw-6842	1227	24	the	the	DET
taxlaw-6842	1227	25	benefits	benefit	NOUN
taxlaw-6842	1227	26	of	of	ADP
taxlaw-6842	1227	27	disclosure	disclosure	NOUN
taxlaw-6842	1227	28	,	,	PUNCT
taxlaw-6842	1227	29	while	while	SCONJ
taxlaw-6842	1227	30	minimizing	minimize	VERB
taxlaw-6842	1227	31	the	the	DET
taxlaw-6842	1227	32	costs	cost	NOUN
taxlaw-6842	1227	33	of	of	ADP
taxlaw-6842	1227	34	verifying	verifying	NOUN
taxlaw-6842	1227	35	and	and	CCONJ
taxlaw-6842	1227	36	sharing	share	VERB
taxlaw-6842	1227	37	this	this	DET
taxlaw-6842	1227	38	information	information	NOUN
taxlaw-6842	1227	39	,	,	PUNCT
taxlaw-6842	1227	40	so	so	CCONJ
taxlaw-6842	1227	41	total	total	ADJ
taxlaw-6842	1227	42	benefits	benefit	NOUN
taxlaw-6842	1227	43	exceed	exceed	VERB
taxlaw-6842	1227	44	total	total	ADJ
taxlaw-6842	1227	45	costs	cost	NOUN
taxlaw-6842	1227	46	by	by	ADP
taxlaw-6842	1227	47	as	as	ADV
taxlaw-6842	1227	48	wide	wide	ADJ
taxlaw-6842	1227	49	a	a	DET
taxlaw-6842	1227	50	margin	margin	NOUN
taxlaw-6842	1227	51	as	as	ADP
taxlaw-6842	1227	52	possible	possible	ADJ
taxlaw-6842	1227	53	.	.	PUNCT
taxlaw-6842	1228	1	c.	c.	PROPN
taxlaw-6842	1228	2	program	program	NOUN
taxlaw-6842	1228	3	analyses	analyse	VERB
taxlaw-6842	1228	4	for	for	ADP
taxlaw-6842	1228	5	for	for	ADP
taxlaw-6842	1228	6	-	-	PUNCT
taxlaw-6842	1228	7	profit	profit	NOUN
taxlaw-6842	1228	8	firms	firm	NOUN
taxlaw-6842	1228	9	while	while	SCONJ
taxlaw-6842	1228	10	the	the	DET
taxlaw-6842	1228	11	focus	focus	NOUN
taxlaw-6842	1228	12	here	here	ADV
taxlaw-6842	1228	13	is	be	AUX
taxlaw-6842	1228	14	on	on	ADP
taxlaw-6842	1228	15	nonprofits	nonprofit	NOUN
taxlaw-6842	1228	16	,	,	PUNCT
taxlaw-6842	1228	17	for	for	ADP
taxlaw-6842	1228	18	-	-	PUNCT
taxlaw-6842	1228	19	profit	profit	NOUN
taxlaw-6842	1228	20	firms	firm	NOUN
taxlaw-6842	1228	21	should	should	AUX
taxlaw-6842	1228	22	also	also	ADV
taxlaw-6842	1228	23	consider	consider	VERB
taxlaw-6842	1228	24	disclosing	disclose	VERB
taxlaw-6842	1228	25	a	a	DET
taxlaw-6842	1228	26	program	program	NOUN
taxlaw-6842	1228	27	analysis	analysis	NOUN
taxlaw-6842	1228	28	if	if	SCONJ
taxlaw-6842	1228	29	they	they	PRON
taxlaw-6842	1228	30	pursue	pursue	VERB
taxlaw-6842	1228	31	goals	goal	NOUN
taxlaw-6842	1228	32	other	other	ADJ
taxlaw-6842	1228	33	than	than	ADP
taxlaw-6842	1228	34	profitability	profitability	NOUN
taxlaw-6842	1228	35	.	.	PUNCT
taxlaw-6842	1229	1	by	by	ADP
taxlaw-6842	1229	2	sharing	share	VERB
taxlaw-6842	1229	3	their	their	PRON
taxlaw-6842	1229	4	goals	goal	NOUN
taxlaw-6842	1229	5	and	and	CCONJ
taxlaw-6842	1229	6	strategies	strategy	NOUN
taxlaw-6842	1229	7	,	,	PUNCT
taxlaw-6842	1229	8	they	they	PRON
taxlaw-6842	1229	9	can	can	AUX
taxlaw-6842	1229	10	reap	reap	VERB
taxlaw-6842	1229	11	the	the	DET
taxlaw-6842	1229	12	same	same	ADJ
taxlaw-6842	1229	13	monitoring	monitoring	NOUN
taxlaw-6842	1229	14	and	and	CCONJ
taxlaw-6842	1229	15	other	other	ADJ
taxlaw-6842	1229	16	benefits	benefit	NOUN
taxlaw-6842	1229	17	as	as	ADP
taxlaw-6842	1229	18	nonprofits	nonprofit	NOUN
taxlaw-6842	1229	19	.	.	PUNCT
taxlaw-6842	1230	1	in	in	ADP
taxlaw-6842	1230	2	fact	fact	NOUN
taxlaw-6842	1230	3	,	,	PUNCT
taxlaw-6842	1230	4	state	state	NOUN
taxlaw-6842	1230	5	law	law	NOUN
taxlaw-6842	1230	6	requires	require	VERB
taxlaw-6842	1230	7	disclosure	disclosure	NOUN
taxlaw-6842	1230	8	from	from	ADP
taxlaw-6842	1230	9	a	a	DET
taxlaw-6842	1230	10	special	special	ADJ
taxlaw-6842	1230	11	type	type	NOUN
taxlaw-6842	1230	12	of	of	ADP
taxlaw-6842	1230	13	for	for	ADP
taxlaw-6842	1230	14	-	-	PUNCT
taxlaw-6842	1230	15	profit	profit	NOUN
taxlaw-6842	1230	16	corporation	corporation	NOUN
taxlaw-6842	1230	17	,	,	PUNCT
taxlaw-6842	1230	18	the	the	DET
taxlaw-6842	1230	19	“	"	PUNCT
taxlaw-6842	1230	20	benefit	benefit	NOUN
taxlaw-6842	1230	21	corporation	corporation	NOUN
taxlaw-6842	1230	22	,	,	PUNCT
taxlaw-6842	1230	23	”	"	PUNCT
taxlaw-6842	1230	24	which	which	PRON
taxlaw-6842	1230	25	“	"	PUNCT
taxlaw-6842	1230	26	looks	look	VERB
taxlaw-6842	1230	27	like	like	ADP
taxlaw-6842	1230	28	a	a	DET
taxlaw-6842	1230	29	standard	standard	ADJ
taxlaw-6842	1230	30	corporation	corporation	NOUN
taxlaw-6842	1230	31	in	in	ADP
taxlaw-6842	1230	32	almost	almost	ADV
taxlaw-6842	1230	33	all	all	PRON
taxlaw-6842	1230	34	respects	respect	NOUN
taxlaw-6842	1230	35	but	but	CCONJ
taxlaw-6842	1230	36	one	one	NUM
taxlaw-6842	1230	37	:	:	PUNCT
taxlaw-6842	1230	38	it	it	PRON
taxlaw-6842	1230	39	is	be	AUX
taxlaw-6842	1230	40	legally	legally	ADV
taxlaw-6842	1230	41	obligated	obligate	VERB
taxlaw-6842	1230	42	to	to	PART
taxlaw-6842	1230	43	promote	promote	VERB
taxlaw-6842	1230	44	the	the	DET
taxlaw-6842	1230	45	public	public	ADJ
taxlaw-6842	1230	46	interest	interest	NOUN
taxlaw-6842	1230	47	.	.	PUNCT
taxlaw-6842	1231	1	”174	”174	X
taxlaw-6842	1231	2	as	as	ADP
taxlaw-6842	1231	3	with	with	ADP
taxlaw-6842	1231	4	nonprofits	nonprofit	NOUN
taxlaw-6842	1231	5	,	,	PUNCT
taxlaw-6842	1231	6	rating	rating	NOUN
taxlaw-6842	1231	7	agencies	agency	NOUN
taxlaw-6842	1231	8	can	can	AUX
taxlaw-6842	1231	9	play	play	VERB
taxlaw-6842	1231	10	a	a	DET
taxlaw-6842	1231	11	useful	useful	ADJ
taxlaw-6842	1231	12	role	role	NOUN
taxlaw-6842	1231	13	in	in	ADP
taxlaw-6842	1231	14	evaluating	evaluate	VERB
taxlaw-6842	1231	15	their	their	PRON
taxlaw-6842	1231	16	$	$	SYM
taxlaw-6842	1231	17	500,000	500,000	NUM
taxlaw-6842	1231	18	for	for	ADP
taxlaw-6842	1231	19	corporations	corporation	NOUN
taxlaw-6842	1231	20	making	make	VERB
taxlaw-6842	1231	21	false	false	ADJ
taxlaw-6842	1231	22	statements	statement	NOUN
taxlaw-6842	1231	23	under	under	ADP
taxlaw-6842	1231	24	penalty	penalty	NOUN
taxlaw-6842	1231	25	of	of	ADP
taxlaw-6842	1231	26	perjury	perjury	NOUN
taxlaw-6842	1231	27	)	)	PUNCT
taxlaw-6842	1231	28	;	;	PUNCT
taxlaw-6842	1231	29	i.r.c	i.r.c	NOUN
taxlaw-6842	1231	30	.	.	PUNCT
taxlaw-6842	1232	1	§	§	PROPN
taxlaw-6842	1232	2	7207	7207	NUM
taxlaw-6842	1232	3	(	(	PUNCT
taxlaw-6842	1232	4	providing	provide	VERB
taxlaw-6842	1232	5	for	for	ADP
taxlaw-6842	1232	6	a	a	DET
taxlaw-6842	1232	7	fine	fine	NOUN
taxlaw-6842	1232	8	up	up	ADP
taxlaw-6842	1232	9	to	to	PART
taxlaw-6842	1232	10	$	$	SYM
taxlaw-6842	1232	11	50,000	50,000	NUM
taxlaw-6842	1232	12	for	for	ADP
taxlaw-6842	1232	13	corporations	corporation	NOUN
taxlaw-6842	1232	14	filing	file	VERB
taxlaw-6842	1232	15	false	false	ADJ
taxlaw-6842	1232	16	returns	return	NOUN
taxlaw-6842	1232	17	)	)	PUNCT
taxlaw-6842	1232	18	.	.	PUNCT
taxlaw-6842	1233	1	174	174	NUM
taxlaw-6842	1233	2	briana	briana	PROPN
taxlaw-6842	1233	3	cummings	cummings	PROPN
taxlaw-6842	1233	4	,	,	PUNCT
taxlaw-6842	1233	5	note	note	NOUN
taxlaw-6842	1233	6	,	,	PUNCT
taxlaw-6842	1233	7	benefit	benefit	NOUN
taxlaw-6842	1233	8	corporations	corporation	NOUN
taxlaw-6842	1233	9	:	:	PUNCT
taxlaw-6842	1233	10	how	how	SCONJ
taxlaw-6842	1233	11	to	to	PART
taxlaw-6842	1233	12	enforce	enforce	VERB
taxlaw-6842	1233	13	a	a	DET
taxlaw-6842	1233	14	mandate	mandate	NOUN
taxlaw-6842	1233	15	to	to	PART
taxlaw-6842	1233	16	promote	promote	VERB
taxlaw-6842	1233	17	the	the	DET
taxlaw-6842	1233	18	public	public	ADJ
taxlaw-6842	1233	19	interest	interest	NOUN
taxlaw-6842	1233	20	,	,	PUNCT
taxlaw-6842	1233	21	112	112	NUM
taxlaw-6842	1233	22	colum	colum	NOUN
taxlaw-6842	1233	23	.	.	PUNCT
taxlaw-6842	1234	1	l.	l.	PROPN
taxlaw-6842	1234	2	rev	rev	PROPN
taxlaw-6842	1234	3	.	.	PROPN
taxlaw-6842	1234	4	578	578	NUM
taxlaw-6842	1234	5	,	,	PUNCT
taxlaw-6842	1234	6	580	580	NUM
taxlaw-6842	1234	7	(	(	PUNCT
taxlaw-6842	1234	8	2012	2012	NUM
taxlaw-6842	1234	9	)	)	PUNCT
taxlaw-6842	1234	10	.	.	PUNCT
taxlaw-6842	1235	1	benefit	benefit	NOUN
taxlaw-6842	1235	2	corporations	corporation	NOUN
taxlaw-6842	1235	3	are	be	AUX
taxlaw-6842	1235	4	available	available	ADJ
taxlaw-6842	1235	5	in	in	ADP
taxlaw-6842	1235	6	36	36	NUM
taxlaw-6842	1235	7	states	state	NOUN
taxlaw-6842	1235	8	.	.	PUNCT
taxlaw-6842	1236	1	b	b	X
taxlaw-6842	1236	2	lab	lab	NOUN
taxlaw-6842	1236	3	,	,	PUNCT
taxlaw-6842	1236	4	state	state	NOUN
taxlaw-6842	1236	5	by	by	ADP
taxlaw-6842	1236	6	state	state	NOUN
taxlaw-6842	1236	7	status	status	NOUN
taxlaw-6842	1236	8	of	of	ADP
taxlaw-6842	1236	9	legislation	legislation	NOUN
taxlaw-6842	1236	10	,	,	PUNCT
taxlaw-6842	1236	11	https://benefitcorp.net/policymakers/state-by-state-status	https://benefitcorp.net/policymakers/state-by-state-status	PROPN
taxlaw-6842	1236	12	.	.	PUNCT
taxlaw-6842	1237	1	[	[	X
taxlaw-6842	1237	2	https://perma.cc/r8kw-lk94	https://perma.cc/r8kw-lk94	X
taxlaw-6842	1237	3	]	]	X
taxlaw-6842	1237	4	they	they	PRON
taxlaw-6842	1237	5	are	be	AUX
taxlaw-6842	1237	6	required	require	VERB
taxlaw-6842	1237	7	to	to	PART
taxlaw-6842	1237	8	issue	issue	VERB
taxlaw-6842	1237	9	benefit	benefit	NOUN
taxlaw-6842	1237	10	reports	report	NOUN
taxlaw-6842	1237	11	.	.	PUNCT
taxlaw-6842	1238	1	b	b	X
taxlaw-6842	1238	2	lab	lab	NOUN
taxlaw-6842	1238	3	,	,	PUNCT
taxlaw-6842	1238	4	benefit	benefit	NOUN
taxlaw-6842	1238	5	corporation	corporation	NOUN
taxlaw-6842	1238	6	reporting	reporting	NOUN
taxlaw-6842	1238	7	requirements	requirement	NOUN
taxlaw-6842	1238	8	,	,	PUNCT
taxlaw-6842	1238	9	https://benefitcorp.net/businesses/benefit-corporation-reporting-requirements	https://benefitcorp.net/businesses/benefit-corporation-reporting-requirement	NOUN
taxlaw-6842	1239	1	[	[	X
taxlaw-6842	1239	2	https://perma.cc/7eld-h6ez	https://perma.cc/7eld-h6ez	ADJ
taxlaw-6842	1239	3	]	]	X
taxlaw-6842	1239	4	.	.	PUNCT
taxlaw-6842	1240	1	[	[	X
taxlaw-6842	1240	2	vol	vol	NOUN
taxlaw-6842	1240	3	.	.	PROPN
taxlaw-6842	1240	4	11.2	11.2	NUM
taxlaw-6842	1240	5	columbia	columbia	PROPN
taxlaw-6842	1240	6	journal	journal	PROPN
taxlaw-6842	1240	7	of	of	ADP
taxlaw-6842	1240	8	tax	tax	NOUN
taxlaw-6842	1240	9	law	law	NOUN
taxlaw-6842	1240	10	128	128	NUM
taxlaw-6842	1240	11	work,175	work,175	NOUN
taxlaw-6842	1240	12	and	and	CCONJ
taxlaw-6842	1240	13	common	common	ADJ
taxlaw-6842	1240	14	metrics	metric	NOUN
taxlaw-6842	1240	15	are	be	AUX
taxlaw-6842	1240	16	needed	need	VERB
taxlaw-6842	1240	17	for	for	ADP
taxlaw-6842	1240	18	comparisons.176	comparisons.176	NOUN
taxlaw-6842	1240	19	the	the	DET
taxlaw-6842	1240	20	costs	cost	NOUN
taxlaw-6842	1240	21	of	of	ADP
taxlaw-6842	1240	22	preparing	prepare	VERB
taxlaw-6842	1240	23	disclosure	disclosure	NOUN
taxlaw-6842	1240	24	and	and	CCONJ
taxlaw-6842	1240	25	policing	police	VERB
taxlaw-6842	1240	26	its	its	PRON
taxlaw-6842	1240	27	accuracy	accuracy	NOUN
taxlaw-6842	1240	28	should	should	AUX
taxlaw-6842	1240	29	also	also	ADV
taxlaw-6842	1240	30	be	be	AUX
taxlaw-6842	1240	31	comparable	comparable	ADJ
taxlaw-6842	1240	32	,	,	PUNCT
taxlaw-6842	1240	33	though	though	SCONJ
taxlaw-6842	1240	34	different	different	ADJ
taxlaw-6842	1240	35	regulators	regulator	NOUN
taxlaw-6842	1240	36	are	be	AUX
taxlaw-6842	1240	37	involved.177	involved.177	PRON
taxlaw-6842	1240	38	v.	v.	CCONJ
taxlaw-6842	1240	39	should	should	AUX
taxlaw-6842	1240	40	disclosure	disclosure	VERB
taxlaw-6842	1240	41	of	of	ADP
taxlaw-6842	1240	42	a	a	DET
taxlaw-6842	1240	43	program	program	NOUN
taxlaw-6842	1240	44	analysis	analysis	NOUN
taxlaw-6842	1240	45	be	be	VERB
taxlaw-6842	1240	46	voluntary	voluntary	ADJ
taxlaw-6842	1240	47	or	or	CCONJ
taxlaw-6842	1240	48	mandatory	mandatory	ADJ
taxlaw-6842	1240	49	?	?	PUNCT
taxlaw-6842	1241	1	the	the	DET
taxlaw-6842	1241	2	last	last	ADJ
taxlaw-6842	1241	3	part	part	NOUN
taxlaw-6842	1241	4	analyzed	analyze	VERB
taxlaw-6842	1241	5	the	the	DET
taxlaw-6842	1241	6	benefits	benefit	NOUN
taxlaw-6842	1241	7	and	and	CCONJ
taxlaw-6842	1241	8	costs	cost	NOUN
taxlaw-6842	1241	9	of	of	ADP
taxlaw-6842	1241	10	disclosing	disclose	VERB
taxlaw-6842	1241	11	a	a	DET
taxlaw-6842	1241	12	program	program	NOUN
taxlaw-6842	1241	13	analysis	analysis	NOUN
taxlaw-6842	1241	14	.	.	PUNCT
taxlaw-6842	1242	1	should	should	AUX
taxlaw-6842	1242	2	each	each	DET
taxlaw-6842	1242	3	nonprofit	nonprofit	ADJ
taxlaw-6842	1242	4	weigh	weigh	VERB
taxlaw-6842	1242	5	these	these	DET
taxlaw-6842	1242	6	competing	compete	VERB
taxlaw-6842	1242	7	considerations	consideration	NOUN
taxlaw-6842	1242	8	and	and	CCONJ
taxlaw-6842	1242	9	make	make	VERB
taxlaw-6842	1242	10	its	its	PRON
taxlaw-6842	1242	11	own	own	ADJ
taxlaw-6842	1242	12	decision	decision	NOUN
taxlaw-6842	1242	13	?	?	PUNCT
taxlaw-6842	1243	1	or	or	CCONJ
taxlaw-6842	1243	2	should	should	AUX
taxlaw-6842	1243	3	a	a	DET
taxlaw-6842	1243	4	policy	policy	NOUN
taxlaw-6842	1243	5	be	be	AUX
taxlaw-6842	1243	6	set	set	VERB
taxlaw-6842	1243	7	for	for	ADP
taxlaw-6842	1243	8	the	the	DET
taxlaw-6842	1243	9	entire	entire	ADJ
taxlaw-6842	1243	10	sector	sector	NOUN
taxlaw-6842	1243	11	?	?	PUNCT
taxlaw-6842	1244	1	in	in	ADP
taxlaw-6842	1244	2	the	the	DET
taxlaw-6842	1244	3	for	for	ADP
taxlaw-6842	1244	4	-	-	PUNCT
taxlaw-6842	1244	5	profit	profit	NOUN
taxlaw-6842	1244	6	sector	sector	NOUN
taxlaw-6842	1244	7	,	,	PUNCT
taxlaw-6842	1244	8	the	the	DET
taxlaw-6842	1244	9	question	question	NOUN
taxlaw-6842	1244	10	of	of	ADP
taxlaw-6842	1244	11	whether	whether	SCONJ
taxlaw-6842	1244	12	disclosure	disclosure	NOUN
taxlaw-6842	1244	13	should	should	AUX
taxlaw-6842	1244	14	be	be	AUX
taxlaw-6842	1244	15	mandatory	mandatory	ADJ
taxlaw-6842	1244	16	is	be	AUX
taxlaw-6842	1244	17	“	"	PUNCT
taxlaw-6842	1244	18	[	[	X
taxlaw-6842	1244	19	p]robably	p]robably	ADV
taxlaw-6842	1244	20	the	the	DET
taxlaw-6842	1244	21	most	most	ADV
taxlaw-6842	1244	22	debated	debated	ADJ
taxlaw-6842	1244	23	issue	issue	NOUN
taxlaw-6842	1244	24	in	in	ADP
taxlaw-6842	1244	25	securities	security	NOUN
taxlaw-6842	1244	26	regulation	regulation	NOUN
taxlaw-6842	1244	27	.	.	PUNCT
taxlaw-6842	1244	28	”	"	PUNCT
taxlaw-6842	1245	1	178	178	NUM
taxlaw-6842	1245	2	meanwhile	meanwhile	ADV
taxlaw-6842	1245	3	,	,	PUNCT
taxlaw-6842	1245	4	a	a	DET
taxlaw-6842	1245	5	different	different	ADJ
taxlaw-6842	1245	6	literature	literature	NOUN
taxlaw-6842	1245	7	criticizes	criticize	VERB
taxlaw-6842	1245	8	other	other	ADJ
taxlaw-6842	1245	9	types	type	NOUN
taxlaw-6842	1245	10	of	of	ADP
taxlaw-6842	1245	11	mandatory	mandatory	ADJ
taxlaw-6842	1245	12	disclosure	disclosure	NOUN
taxlaw-6842	1245	13	,	,	PUNCT
taxlaw-6842	1245	14	arguing	argue	VERB
taxlaw-6842	1245	15	that	that	SCONJ
taxlaw-6842	1245	16	its	its	PRON
taxlaw-6842	1245	17	intended	intended	ADJ
taxlaw-6842	1245	18	audience	audience	NOUN
taxlaw-6842	1245	19	does	do	AUX
taxlaw-6842	1245	20	not	not	PART
taxlaw-6842	1245	21	read	read	VERB
taxlaw-6842	1245	22	it	it	PRON
taxlaw-6842	1245	23	or	or	CCONJ
taxlaw-6842	1245	24	can	can	AUX
taxlaw-6842	1245	25	not	not	PART
taxlaw-6842	1245	26	understand	understand	VERB
taxlaw-6842	1245	27	it.179	it.179	NOUN
taxlaw-6842	1245	28	notwithstanding	notwithstanding	ADP
taxlaw-6842	1245	29	these	these	DET
taxlaw-6842	1245	30	concerns	concern	NOUN
taxlaw-6842	1245	31	,	,	PUNCT
taxlaw-6842	1245	32	this	this	DET
taxlaw-6842	1245	33	part	part	NOUN
taxlaw-6842	1245	34	recommends	recommend	VERB
taxlaw-6842	1245	35	that	that	SCONJ
taxlaw-6842	1245	36	disclosure	disclosure	NOUN
taxlaw-6842	1245	37	should	should	AUX
taxlaw-6842	1245	38	be	be	AUX
taxlaw-6842	1245	39	mandatory	mandatory	ADJ
taxlaw-6842	1245	40	for	for	ADP
taxlaw-6842	1245	41	large	large	ADJ
taxlaw-6842	1245	42	public	public	ADJ
taxlaw-6842	1245	43	charities	charity	NOUN
taxlaw-6842	1245	44	(	(	PUNCT
taxlaw-6842	1245	45	e.g.	e.g.	ADV
taxlaw-6842	1245	46	,	,	PUNCT
taxlaw-6842	1245	47	with	with	ADP
taxlaw-6842	1245	48	budgets	budget	NOUN
taxlaw-6842	1245	49	above	above	ADP
taxlaw-6842	1245	50	ten	ten	NUM
taxlaw-6842	1245	51	million	million	NUM
taxlaw-6842	1245	52	dollars	dollar	NOUN
taxlaw-6842	1245	53	)	)	PUNCT
taxlaw-6842	1245	54	and	and	CCONJ
taxlaw-6842	1245	55	voluntary	voluntary	ADJ
taxlaw-6842	1245	56	for	for	ADP
taxlaw-6842	1245	57	other	other	ADJ
taxlaw-6842	1245	58	nonprofits	nonprofit	NOUN
taxlaw-6842	1245	59	.	.	PUNCT
taxlaw-6842	1246	1	after	after	ADP
taxlaw-6842	1246	2	discussing	discuss	VERB
taxlaw-6842	1246	3	a	a	DET
taxlaw-6842	1246	4	nonprofit	nonprofit	NOUN
taxlaw-6842	1246	5	’s	’s	PART
taxlaw-6842	1246	6	incentives	incentive	NOUN
taxlaw-6842	1246	7	to	to	PART
taxlaw-6842	1246	8	disclose	disclose	VERB
taxlaw-6842	1246	9	voluntarily	voluntarily	ADV
taxlaw-6842	1246	10	,	,	PUNCT
taxlaw-6842	1246	11	this	this	DET
taxlaw-6842	1246	12	part	part	NOUN
taxlaw-6842	1246	13	emphasizes	emphasize	VERB
taxlaw-6842	1246	14	gaps	gap	NOUN
taxlaw-6842	1246	15	in	in	ADP
taxlaw-6842	1246	16	these	these	DET
taxlaw-6842	1246	17	incentives	incentive	NOUN
taxlaw-6842	1246	18	that	that	PRON
taxlaw-6842	1246	19	justify	justify	VERB
taxlaw-6842	1246	20	mandatory	mandatory	ADJ
taxlaw-6842	1246	21	disclosure	disclosure	NOUN
taxlaw-6842	1246	22	,	,	PUNCT
taxlaw-6842	1246	23	and	and	CCONJ
taxlaw-6842	1246	24	then	then	ADV
taxlaw-6842	1246	25	addresses	address	VERB
taxlaw-6842	1246	26	familiar	familiar	ADJ
taxlaw-6842	1246	27	concerns	concern	NOUN
taxlaw-6842	1246	28	about	about	ADP
taxlaw-6842	1246	29	disclosure	disclosure	NOUN
taxlaw-6842	1246	30	requirements	requirement	NOUN
taxlaw-6842	1246	31	.	.	PUNCT
taxlaw-6842	1247	1	a.	a.	NOUN
taxlaw-6842	1247	2	reports	report	NOUN
taxlaw-6842	1247	3	shared	share	VERB
taxlaw-6842	1247	4	privately	privately	ADV
taxlaw-6842	1247	5	with	with	ADP
taxlaw-6842	1247	6	specific	specific	ADJ
taxlaw-6842	1247	7	donors	donor	NOUN
taxlaw-6842	1247	8	obviously	obviously	ADV
taxlaw-6842	1247	9	,	,	PUNCT
taxlaw-6842	1247	10	there	there	PRON
taxlaw-6842	1247	11	is	be	VERB
taxlaw-6842	1247	12	no	no	DET
taxlaw-6842	1247	13	need	need	NOUN
taxlaw-6842	1247	14	to	to	PART
taxlaw-6842	1247	15	require	require	VERB
taxlaw-6842	1247	16	disclosure	disclosure	NOUN
taxlaw-6842	1247	17	if	if	SCONJ
taxlaw-6842	1247	18	nonprofits	nonprofit	NOUN
taxlaw-6842	1247	19	already	already	ADV
taxlaw-6842	1247	20	share	share	VERB
taxlaw-6842	1247	21	information	information	NOUN
taxlaw-6842	1247	22	voluntarily	voluntarily	ADV
taxlaw-6842	1247	23	.	.	PUNCT
taxlaw-6842	1248	1	this	this	PRON
taxlaw-6842	1248	2	is	be	AUX
taxlaw-6842	1248	3	true	true	ADJ
taxlaw-6842	1248	4	to	to	ADP
taxlaw-6842	1248	5	a	a	DET
taxlaw-6842	1248	6	certain	certain	ADJ
taxlaw-6842	1248	7	extent	extent	NOUN
taxlaw-6842	1248	8	.	.	PUNCT
taxlaw-6842	1249	1	for	for	ADP
taxlaw-6842	1249	2	example	example	NOUN
taxlaw-6842	1249	3	,	,	PUNCT
taxlaw-6842	1249	4	donors	donor	NOUN
taxlaw-6842	1249	5	to	to	ADP
taxlaw-6842	1249	6	a	a	DET
taxlaw-6842	1249	7	private	private	ADJ
taxlaw-6842	1249	8	foundation	foundation	NOUN
taxlaw-6842	1249	9	usually	usually	ADV
taxlaw-6842	1249	10	can	can	AUX
taxlaw-6842	1249	11	get	get	VERB
taxlaw-6842	1249	12	detailed	detailed	ADJ
taxlaw-6842	1249	13	information	information	NOUN
taxlaw-6842	1249	14	about	about	ADP
taxlaw-6842	1249	15	its	its	PRON
taxlaw-6842	1249	16	activities	activity	NOUN
taxlaw-6842	1249	17	.	.	PUNCT
taxlaw-6842	1250	1	likewise	likewise	ADV
taxlaw-6842	1250	2	,	,	PUNCT
taxlaw-6842	1250	3	major	major	ADJ
taxlaw-6842	1250	4	donors	donor	NOUN
taxlaw-6842	1250	5	to	to	ADP
taxlaw-6842	1250	6	a	a	DET
taxlaw-6842	1250	7	public	public	ADJ
taxlaw-6842	1250	8	charity	charity	NOUN
taxlaw-6842	1250	9	usually	usually	ADV
taxlaw-6842	1250	10	require	require	VERB
taxlaw-6842	1250	11	reports	report	NOUN
taxlaw-6842	1250	12	on	on	ADP
taxlaw-6842	1250	13	how	how	SCONJ
taxlaw-6842	1250	14	their	their	PRON
taxlaw-6842	1250	15	money	money	NOUN
taxlaw-6842	1250	16	was	be	AUX
taxlaw-6842	1250	17	spent	spend	VERB
taxlaw-6842	1250	18	and	and	CCONJ
taxlaw-6842	1250	19	sometimes	sometimes	ADV
taxlaw-6842	1250	20	also	also	ADV
taxlaw-6842	1250	21	on	on	ADP
taxlaw-6842	1250	22	the	the	DET
taxlaw-6842	1250	23	impact	impact	NOUN
taxlaw-6842	1250	24	and	and	CCONJ
taxlaw-6842	1250	25	costeffectiveness	costeffectiveness	NOUN
taxlaw-6842	1250	26	of	of	ADP
taxlaw-6842	1250	27	programs	program	NOUN
taxlaw-6842	1250	28	they	they	PRON
taxlaw-6842	1250	29	fund	fund	VERB
taxlaw-6842	1250	30	,	,	PUNCT
taxlaw-6842	1250	31	as	as	SCONJ
taxlaw-6842	1250	32	noted	note	VERB
taxlaw-6842	1250	33	above	above	ADV
taxlaw-6842	1250	34	.	.	PUNCT
taxlaw-6842	1251	1	if	if	SCONJ
taxlaw-6842	1251	2	every	every	DET
taxlaw-6842	1251	3	major	major	ADJ
taxlaw-6842	1251	4	donor	donor	NOUN
taxlaw-6842	1251	5	and	and	CCONJ
taxlaw-6842	1251	6	rating	rating	NOUN
taxlaw-6842	1251	7	agency	agency	NOUN
taxlaw-6842	1251	8	negotiates	negotiate	NOUN
taxlaw-6842	1251	9	to	to	PART
taxlaw-6842	1251	10	receive	receive	VERB
taxlaw-6842	1251	11	a	a	DET
taxlaw-6842	1251	12	program	program	NOUN
taxlaw-6842	1251	13	analysis	analysis	NOUN
taxlaw-6842	1251	14	—	—	PUNCT
taxlaw-6842	1251	15	for	for	ADP
taxlaw-6842	1251	16	instance	instance	NOUN
taxlaw-6842	1251	17	,	,	PUNCT
taxlaw-6842	1251	18	in	in	ADP
taxlaw-6842	1251	19	a	a	DET
taxlaw-6842	1251	20	private	private	ADJ
taxlaw-6842	1251	21	report	report	NOUN
taxlaw-6842	1251	22	sent	send	VERB
taxlaw-6842	1251	23	only	only	ADV
taxlaw-6842	1251	24	to	to	ADP
taxlaw-6842	1251	25	them	they	PRON
taxlaw-6842	1251	26	—	—	PUNCT
taxlaw-6842	1251	27	they	they	PRON
taxlaw-6842	1251	28	all	all	PRON
taxlaw-6842	1251	29	can	can	AUX
taxlaw-6842	1251	30	be	be	AUX
taxlaw-6842	1251	31	more	more	ADV
taxlaw-6842	1251	32	effective	effective	ADJ
taxlaw-6842	1251	33	monitors	monitor	NOUN
taxlaw-6842	1251	34	,	,	PUNCT
taxlaw-6842	1251	35	thereby	thereby	ADV
taxlaw-6842	1251	36	advancing	advance	VERB
taxlaw-6842	1251	37	a	a	DET
taxlaw-6842	1251	38	key	key	ADJ
taxlaw-6842	1251	39	goal	goal	NOUN
taxlaw-6842	1251	40	of	of	ADP
taxlaw-6842	1251	41	this	this	DET
taxlaw-6842	1251	42	article	article	NOUN
taxlaw-6842	1251	43	.	.	PUNCT
taxlaw-6842	1252	1	admittedly	admittedly	ADV
taxlaw-6842	1252	2	,	,	PUNCT
taxlaw-6842	1252	3	modest	modest	ADJ
taxlaw-6842	1252	4	donors	donor	NOUN
taxlaw-6842	1252	5	might	might	AUX
taxlaw-6842	1252	6	not	not	PART
taxlaw-6842	1252	7	have	have	VERB
taxlaw-6842	1252	8	the	the	DET
taxlaw-6842	1252	9	leverage	leverage	NOUN
taxlaw-6842	1252	10	to	to	PART
taxlaw-6842	1252	11	receive	receive	VERB
taxlaw-6842	1252	12	a	a	DET
taxlaw-6842	1252	13	program	program	NOUN
taxlaw-6842	1252	14	analysis	analysis	NOUN
taxlaw-6842	1252	15	,	,	PUNCT
taxlaw-6842	1252	16	but	but	CCONJ
taxlaw-6842	1252	17	they	they	PRON
taxlaw-6842	1252	18	are	be	AUX
taxlaw-6842	1252	19	unlikely	unlikely	ADJ
taxlaw-6842	1252	20	to	to	PART
taxlaw-6842	1252	21	be	be	AUX
taxlaw-6842	1252	22	effective	effective	ADJ
taxlaw-6842	1252	23	monitors	monitor	NOUN
taxlaw-6842	1252	24	anyway	anyway	ADV
taxlaw-6842	1252	25	.	.	PUNCT
taxlaw-6842	1253	1	after	after	ADV
taxlaw-6842	1253	2	all	all	ADV
taxlaw-6842	1253	3	,	,	PUNCT
taxlaw-6842	1253	4	a	a	DET
taxlaw-6842	1253	5	175	175	NUM
taxlaw-6842	1253	6	ben	ben	PROPN
taxlaw-6842	1253	7	&	&	CCONJ
taxlaw-6842	1253	8	jerry	jerry	PROPN
taxlaw-6842	1253	9	’s	’s	PART
taxlaw-6842	1253	10	ice	ice	NOUN
taxlaw-6842	1253	11	cream	cream	NOUN
taxlaw-6842	1253	12	,	,	PUNCT
taxlaw-6842	1253	13	stonyfield	stonyfield	NOUN
taxlaw-6842	1253	14	organic	organic	ADJ
taxlaw-6842	1253	15	,	,	PUNCT
taxlaw-6842	1253	16	and	and	CCONJ
taxlaw-6842	1253	17	over	over	ADP
taxlaw-6842	1253	18	3,000	3,000	NUM
taxlaw-6842	1253	19	other	other	ADJ
taxlaw-6842	1253	20	companies	company	NOUN
taxlaw-6842	1253	21	have	have	AUX
taxlaw-6842	1253	22	become	become	VERB
taxlaw-6842	1253	23	“	"	PUNCT
taxlaw-6842	1253	24	certified	certified	ADJ
taxlaw-6842	1253	25	b	b	PROPN
taxlaw-6842	1253	26	corps	corps	NOUN
taxlaw-6842	1253	27	.	.	PUNCT
taxlaw-6842	1253	28	”	"	PUNCT
taxlaw-6842	1254	1	see	see	VERB
taxlaw-6842	1254	2	b	b	PROPN
taxlaw-6842	1254	3	corp	corp	PROPN
taxlaw-6842	1254	4	directory	directory	PROPN
taxlaw-6842	1254	5	,	,	PUNCT
taxlaw-6842	1254	6	b	b	X
taxlaw-6842	1254	7	lab	lab	NOUN
taxlaw-6842	1254	8	,	,	PUNCT
taxlaw-6842	1254	9	https://bcorporation.net/directory	https://bcorporation.net/directory	PROPN
taxlaw-6842	1255	1	[	[	X
taxlaw-6842	1255	2	https://perma.cc/s5rp-ef8	https://perma.cc/s5rp-ef8	NOUN
taxlaw-6842	1255	3	m	m	X
taxlaw-6842	1255	4	]	]	X
taxlaw-6842	1255	5	.	.	PUNCT
taxlaw-6842	1256	1	for	for	ADP
taxlaw-6842	1256	2	a	a	DET
taxlaw-6842	1256	3	discussion	discussion	NOUN
taxlaw-6842	1256	4	of	of	ADP
taxlaw-6842	1256	5	the	the	DET
taxlaw-6842	1256	6	process	process	NOUN
taxlaw-6842	1256	7	,	,	PUNCT
taxlaw-6842	1256	8	see	see	VERB
taxlaw-6842	1256	9	how	how	SCONJ
taxlaw-6842	1256	10	to	to	PART
taxlaw-6842	1256	11	become	become	VERB
taxlaw-6842	1256	12	a	a	DET
taxlaw-6842	1256	13	benefit	benefit	NOUN
taxlaw-6842	1256	14	corporation	corporation	NOUN
taxlaw-6842	1256	15	,	,	PUNCT
taxlaw-6842	1256	16	b	b	X
taxlaw-6842	1256	17	lab	lab	NOUN
taxlaw-6842	1256	18	,	,	PUNCT
taxlaw-6842	1256	19	https://benefitcorp.net/businesses/how-becomebenefit-corporation	https://benefitcorp.net/businesses/how-becomebenefit-corporation	NOUN
taxlaw-6842	1256	20	[	[	X
taxlaw-6842	1256	21	https://perma.cc/5fkz-vw6v	https://perma.cc/5fkz-vw6v	X
taxlaw-6842	1256	22	]	]	X
taxlaw-6842	1256	23	176	176	NUM
taxlaw-6842	1256	24	see	see	VERB
taxlaw-6842	1256	25	roy	roy	PROPN
taxlaw-6842	1256	26	shapira	shapira	PROPN
taxlaw-6842	1256	27	,	,	PUNCT
taxlaw-6842	1256	28	corporate	corporate	ADJ
taxlaw-6842	1256	29	philanthropy	philanthropy	NOUN
taxlaw-6842	1256	30	as	as	ADP
taxlaw-6842	1256	31	signaling	signal	VERB
taxlaw-6842	1256	32	and	and	CCONJ
taxlaw-6842	1256	33	co	co	NOUN
taxlaw-6842	1256	34	-	-	NOUN
taxlaw-6842	1256	35	optation	optation	NOUN
taxlaw-6842	1256	36	,	,	PUNCT
taxlaw-6842	1256	37	80	80	NUM
taxlaw-6842	1256	38	fordham	fordham	PROPN
taxlaw-6842	1256	39	l.	l.	PROPN
taxlaw-6842	1256	40	rev	rev	PROPN
taxlaw-6842	1256	41	.	.	PROPN
taxlaw-6842	1256	42	1889	1889	NUM
taxlaw-6842	1256	43	,	,	PUNCT
taxlaw-6842	1256	44	1898	1898	NUM
taxlaw-6842	1256	45	(	(	PUNCT
taxlaw-6842	1256	46	2012	2012	NUM
taxlaw-6842	1256	47	)	)	PUNCT
taxlaw-6842	1256	48	(	(	PUNCT
taxlaw-6842	1256	49	describing	describe	VERB
taxlaw-6842	1256	50	a	a	DET
taxlaw-6842	1256	51	“	"	PUNCT
taxlaw-6842	1256	52	cacophony	cacophony	NOUN
taxlaw-6842	1256	53	of	of	ADP
taxlaw-6842	1256	54	indices	index	NOUN
taxlaw-6842	1256	55	”	"	PUNCT
taxlaw-6842	1256	56	for	for	ADP
taxlaw-6842	1256	57	measuring	measure	VERB
taxlaw-6842	1256	58	social	social	ADJ
taxlaw-6842	1256	59	impact	impact	NOUN
taxlaw-6842	1256	60	)	)	PUNCT
taxlaw-6842	1256	61	;	;	PUNCT
taxlaw-6842	1256	62	brent	brent	PROPN
taxlaw-6842	1256	63	j.	j.	PROPN
taxlaw-6842	1256	64	horton	horton	PROPN
taxlaw-6842	1256	65	,	,	PUNCT
taxlaw-6842	1256	66	how	how	SCONJ
taxlaw-6842	1256	67	a	a	DET
taxlaw-6842	1256	68	uniform	uniform	ADJ
taxlaw-6842	1256	69	disclosure	disclosure	NOUN
taxlaw-6842	1256	70	regime	regime	NOUN
taxlaw-6842	1256	71	would	would	AUX
taxlaw-6842	1256	72	empower	empower	VERB
taxlaw-6842	1256	73	benefit	benefit	VERB
taxlaw-6842	1256	74	corporations	corporation	NOUN
taxlaw-6842	1256	75	,	,	PUNCT
taxlaw-6842	1256	76	cls	cls	NOUN
taxlaw-6842	1256	77	blue	blue	ADJ
taxlaw-6842	1256	78	sky	sky	NOUN
taxlaw-6842	1256	79	blog	blog	NOUN
taxlaw-6842	1256	80	(	(	PUNCT
taxlaw-6842	1256	81	july	july	PROPN
taxlaw-6842	1256	82	24	24	NUM
taxlaw-6842	1256	83	,	,	PUNCT
taxlaw-6842	1256	84	2018	2018	NUM
taxlaw-6842	1256	85	)	)	PUNCT
taxlaw-6842	1256	86	,	,	PUNCT
taxlaw-6842	1256	87	https://clsbluesky.law.columbia.edu/2018/07/24/e	https://clsbluesky.law.columbia.edu/2018/07/24/e	X
taxlaw-6842	1257	1	[	[	X
taxlaw-6842	1257	2	https://perma.cc/a6yr-hd2l	https://perma.cc/a6yr-hd2l	X
taxlaw-6842	1257	3	]	]	X
taxlaw-6842	1257	4	(	(	PUNCT
taxlaw-6842	1257	5	advocating	advocate	VERB
taxlaw-6842	1257	6	uniform	uniform	ADJ
taxlaw-6842	1257	7	disclosure	disclosure	NOUN
taxlaw-6842	1257	8	for	for	ADP
taxlaw-6842	1257	9	benefit	benefit	NOUN
taxlaw-6842	1257	10	corporations	corporation	NOUN
taxlaw-6842	1257	11	)	)	PUNCT
taxlaw-6842	1257	12	;	;	PUNCT
taxlaw-6842	1257	13	see	see	VERB
taxlaw-6842	1257	14	also	also	ADV
taxlaw-6842	1257	15	toward	toward	ADP
taxlaw-6842	1257	16	common	common	ADJ
taxlaw-6842	1257	17	metrics	metric	NOUN
taxlaw-6842	1257	18	and	and	CCONJ
taxlaw-6842	1257	19	consistent	consistent	ADJ
taxlaw-6842	1257	20	reporting	reporting	NOUN
taxlaw-6842	1257	21	of	of	ADP
taxlaw-6842	1257	22	sustainable	sustainable	ADJ
taxlaw-6842	1257	23	value	value	NOUN
taxlaw-6842	1257	24	creation	creation	NOUN
taxlaw-6842	1257	25	(	(	PUNCT
taxlaw-6842	1257	26	world	world	PROPN
taxlaw-6842	1257	27	economic	economic	PROPN
taxlaw-6842	1257	28	forum	forum	PROPN
taxlaw-6842	1257	29	)	)	PUNCT
taxlaw-6842	1257	30	(	(	PUNCT
taxlaw-6842	1257	31	jan	jan	PROPN
taxlaw-6842	1257	32	.	.	PROPN
taxlaw-6842	1257	33	22	22	NUM
taxlaw-6842	1257	34	,	,	PUNCT
taxlaw-6842	1257	35	2020	2020	NUM
taxlaw-6842	1257	36	)	)	PUNCT
taxlaw-6842	1257	37	,	,	PUNCT
taxlaw-6842	1257	38	https://www.weforum.org/whitepapers/toward-common-metrics-andconsistent-reporting-of-sustainable-value-creation	https://www.weforum.org/whitepapers/toward-common-metrics-andconsistent-reporting-of-sustainable-value-creation	NOUN
taxlaw-6842	1258	1	[	[	X
taxlaw-6842	1258	2	https://perma.cc/mk3w-yv3	https://perma.cc/mk3w-yv3	SYM
taxlaw-6842	1258	3	m	m	VERB
taxlaw-6842	1258	4	]	]	PUNCT
taxlaw-6842	1258	5	(	(	PUNCT
taxlaw-6842	1258	6	proposing	propose	VERB
taxlaw-6842	1258	7	“	"	PUNCT
taxlaw-6842	1258	8	a	a	DET
taxlaw-6842	1258	9	common	common	ADJ
taxlaw-6842	1258	10	,	,	PUNCT
taxlaw-6842	1258	11	core	core	NOUN
taxlaw-6842	1258	12	set	set	NOUN
taxlaw-6842	1258	13	of	of	ADP
taxlaw-6842	1258	14	metrics	metric	NOUN
taxlaw-6842	1258	15	and	and	CCONJ
taxlaw-6842	1258	16	recommended	recommend	VERB
taxlaw-6842	1258	17	disclosures	disclosure	NOUN
taxlaw-6842	1258	18	”	"	PUNCT
taxlaw-6842	1258	19	)	)	PUNCT
taxlaw-6842	1258	20	.	.	PUNCT
taxlaw-6842	1259	1	177	177	NUM
taxlaw-6842	1259	2	the	the	DET
taxlaw-6842	1259	3	securities	securities	PROPN
taxlaw-6842	1259	4	and	and	CCONJ
taxlaw-6842	1259	5	exchange	exchange	PROPN
taxlaw-6842	1259	6	commission	commission	NOUN
taxlaw-6842	1259	7	regulates	regulate	VERB
taxlaw-6842	1259	8	disclosure	disclosure	NOUN
taxlaw-6842	1259	9	of	of	ADP
taxlaw-6842	1259	10	public	public	ADJ
taxlaw-6842	1259	11	for	for	ADP
taxlaw-6842	1259	12	-	-	PUNCT
taxlaw-6842	1259	13	profit	profit	NOUN
taxlaw-6842	1259	14	firms	firm	NOUN
taxlaw-6842	1259	15	,	,	PUNCT
taxlaw-6842	1259	16	and	and	CCONJ
taxlaw-6842	1259	17	the	the	DET
taxlaw-6842	1259	18	internal	internal	ADJ
taxlaw-6842	1259	19	revenue	revenue	NOUN
taxlaw-6842	1259	20	service	service	NOUN
taxlaw-6842	1259	21	plays	play	VERB
taxlaw-6842	1259	22	no	no	DET
taxlaw-6842	1259	23	role	role	NOUN
taxlaw-6842	1259	24	in	in	ADP
taxlaw-6842	1259	25	their	their	PRON
taxlaw-6842	1259	26	disclosure	disclosure	NOUN
taxlaw-6842	1259	27	.	.	PUNCT
taxlaw-6842	1260	1	178	178	NUM
taxlaw-6842	1260	2	goshen	goshen	PROPN
taxlaw-6842	1260	3	&	&	CCONJ
taxlaw-6842	1260	4	parchomovsky	parchomovsky	PROPN
taxlaw-6842	1260	5	,	,	PUNCT
taxlaw-6842	1260	6	supra	supra	PROPN
taxlaw-6842	1260	7	note	note	PROPN
taxlaw-6842	1260	8	68	68	NUM
taxlaw-6842	1260	9	,	,	PUNCT
taxlaw-6842	1260	10	at	at	ADP
taxlaw-6842	1260	11	755	755	NUM
taxlaw-6842	1260	12	(	(	PUNCT
taxlaw-6842	1260	13	“	"	PUNCT
taxlaw-6842	1260	14	probably	probably	ADV
taxlaw-6842	1260	15	the	the	DET
taxlaw-6842	1260	16	most	most	ADV
taxlaw-6842	1260	17	debated	debated	ADJ
taxlaw-6842	1260	18	issue	issue	NOUN
taxlaw-6842	1260	19	in	in	ADP
taxlaw-6842	1260	20	securities	security	NOUN
taxlaw-6842	1260	21	regulation	regulation	NOUN
taxlaw-6842	1260	22	is	be	AUX
taxlaw-6842	1260	23	whether	whether	SCONJ
taxlaw-6842	1260	24	disclosure	disclosure	NOUN
taxlaw-6842	1260	25	duties	duty	NOUN
taxlaw-6842	1260	26	should	should	AUX
taxlaw-6842	1260	27	be	be	AUX
taxlaw-6842	1260	28	mandatory	mandatory	ADJ
taxlaw-6842	1260	29	.	.	PUNCT
taxlaw-6842	1260	30	”	"	PUNCT
taxlaw-6842	1260	31	)	)	PUNCT
taxlaw-6842	1260	32	.	.	PUNCT
taxlaw-6842	1261	1	179	179	NUM
taxlaw-6842	1261	2	see	see	VERB
taxlaw-6842	1261	3	generally	generally	ADV
taxlaw-6842	1261	4	ben	ben	PROPN
taxlaw-6842	1261	5	-	-	PUNCT
taxlaw-6842	1261	6	shahar	shahar	PROPN
taxlaw-6842	1261	7	&	&	CCONJ
taxlaw-6842	1261	8	schneider	schneider	PROPN
taxlaw-6842	1261	9	,	,	PUNCT
taxlaw-6842	1261	10	supra	supra	PROPN
taxlaw-6842	1261	11	note	note	PROPN
taxlaw-6842	1261	12	12	12	NUM
taxlaw-6842	1261	13	;	;	PUNCT
taxlaw-6842	1261	14	pozen	pozen	NUM
taxlaw-6842	1261	15	,	,	PUNCT
taxlaw-6842	1261	16	supra	supra	PROPN
taxlaw-6842	1261	17	note	note	NOUN
taxlaw-6842	1261	18	12	12	NUM
taxlaw-6842	1261	19	.	.	PUNCT
taxlaw-6842	1261	20	2020	2020	NUM
taxlaw-6842	1261	21	]	]	PUNCT
taxlaw-6842	1261	22	enhancing	enhance	VERB
taxlaw-6842	1261	23	efficiency	efficiency	NOUN
taxlaw-6842	1261	24	at	at	ADP
taxlaw-6842	1261	25	nonprofits	nonprofit	NOUN
taxlaw-6842	1261	26	with	with	ADP
taxlaw-6842	1261	27	analysis	analysis	NOUN
taxlaw-6842	1261	28	and	and	CCONJ
taxlaw-6842	1261	29	disclosure	disclosure	NOUN
taxlaw-6842	1261	30	129	129	NUM
taxlaw-6842	1261	31	donor	donor	NOUN
taxlaw-6842	1261	32	who	who	PRON
taxlaw-6842	1261	33	lacks	lack	VERB
taxlaw-6842	1261	34	the	the	DET
taxlaw-6842	1261	35	clout	clout	NOUN
taxlaw-6842	1261	36	to	to	PART
taxlaw-6842	1261	37	ask	ask	VERB
taxlaw-6842	1261	38	for	for	ADP
taxlaw-6842	1261	39	disclosure	disclosure	NOUN
taxlaw-6842	1261	40	presumably	presumably	ADV
taxlaw-6842	1261	41	has	have	VERB
taxlaw-6842	1261	42	little	little	ADJ
taxlaw-6842	1261	43	influence	influence	NOUN
taxlaw-6842	1261	44	on	on	ADP
taxlaw-6842	1261	45	management	management	NOUN
taxlaw-6842	1261	46	’s	’s	PART
taxlaw-6842	1261	47	choices	choice	NOUN
taxlaw-6842	1261	48	.	.	PUNCT
taxlaw-6842	1262	1	even	even	ADV
taxlaw-6842	1262	2	so	so	ADV
taxlaw-6842	1262	3	,	,	PUNCT
taxlaw-6842	1262	4	a	a	DET
taxlaw-6842	1262	5	report	report	NOUN
taxlaw-6842	1262	6	shared	share	VERB
taxlaw-6842	1262	7	selectively	selectively	ADV
taxlaw-6842	1262	8	is	be	AUX
taxlaw-6842	1262	9	less	less	ADV
taxlaw-6842	1262	10	useful	useful	ADJ
taxlaw-6842	1262	11	than	than	ADP
taxlaw-6842	1262	12	one	one	NUM
taxlaw-6842	1262	13	shared	share	VERB
taxlaw-6842	1262	14	with	with	ADP
taxlaw-6842	1262	15	the	the	DET
taxlaw-6842	1262	16	public	public	NOUN
taxlaw-6842	1262	17	for	for	ADP
taxlaw-6842	1262	18	a	a	DET
taxlaw-6842	1262	19	number	number	NOUN
taxlaw-6842	1262	20	of	of	ADP
taxlaw-6842	1262	21	reasons	reason	NOUN
taxlaw-6842	1262	22	.	.	PUNCT
taxlaw-6842	1263	1	for	for	ADP
taxlaw-6842	1263	2	one	one	NUM
taxlaw-6842	1263	3	thing	thing	NOUN
taxlaw-6842	1263	4	,	,	PUNCT
taxlaw-6842	1263	5	managers	manager	NOUN
taxlaw-6842	1263	6	are	be	AUX
taxlaw-6842	1263	7	likely	likely	ADJ
taxlaw-6842	1263	8	to	to	PART
taxlaw-6842	1263	9	take	take	VERB
taxlaw-6842	1263	10	a	a	DET
taxlaw-6842	1263	11	publicly	publicly	ADV
taxlaw-6842	1263	12	-	-	PUNCT
taxlaw-6842	1263	13	disclosed	disclose	VERB
taxlaw-6842	1263	14	report	report	NOUN
taxlaw-6842	1263	15	more	more	ADV
taxlaw-6842	1263	16	seriously	seriously	ADV
taxlaw-6842	1263	17	.	.	PUNCT
taxlaw-6842	1264	1	it	it	PRON
taxlaw-6842	1264	2	is	be	AUX
taxlaw-6842	1264	3	visible	visible	ADJ
taxlaw-6842	1264	4	to	to	ADP
taxlaw-6842	1264	5	the	the	DET
taxlaw-6842	1264	6	media	medium	NOUN
taxlaw-6842	1264	7	,	,	PUNCT
taxlaw-6842	1264	8	potential	potential	ADJ
taxlaw-6842	1264	9	future	future	ADJ
taxlaw-6842	1264	10	employers	employer	NOUN
taxlaw-6842	1264	11	,	,	PUNCT
taxlaw-6842	1264	12	peers	peer	NOUN
taxlaw-6842	1264	13	at	at	ADP
taxlaw-6842	1264	14	other	other	ADJ
taxlaw-6842	1264	15	nonprofits	nonprofit	NOUN
taxlaw-6842	1264	16	,	,	PUNCT
taxlaw-6842	1264	17	and	and	CCONJ
taxlaw-6842	1264	18	other	other	ADJ
taxlaw-6842	1264	19	audiences	audience	NOUN
taxlaw-6842	1264	20	that	that	PRON
taxlaw-6842	1264	21	matter	matter	VERB
taxlaw-6842	1264	22	personally	personally	ADV
taxlaw-6842	1264	23	to	to	ADP
taxlaw-6842	1264	24	managers	manager	NOUN
taxlaw-6842	1264	25	.	.	PUNCT
taxlaw-6842	1265	1	in	in	ADP
taxlaw-6842	1265	2	addition	addition	NOUN
taxlaw-6842	1265	3	,	,	PUNCT
taxlaw-6842	1265	4	when	when	SCONJ
taxlaw-6842	1265	5	managers	manager	NOUN
taxlaw-6842	1265	6	communicate	communicate	VERB
taxlaw-6842	1265	7	separately	separately	ADV
taxlaw-6842	1265	8	with	with	ADP
taxlaw-6842	1265	9	each	each	DET
taxlaw-6842	1265	10	donor	donor	NOUN
taxlaw-6842	1265	11	,	,	PUNCT
taxlaw-6842	1265	12	they	they	PRON
taxlaw-6842	1265	13	have	have	VERB
taxlaw-6842	1265	14	more	more	ADJ
taxlaw-6842	1265	15	latitude	latitude	NOUN
taxlaw-6842	1265	16	to	to	PART
taxlaw-6842	1265	17	vary	vary	VERB
taxlaw-6842	1265	18	the	the	DET
taxlaw-6842	1265	19	message	message	NOUN
taxlaw-6842	1265	20	,	,	PUNCT
taxlaw-6842	1265	21	telling	tell	VERB
taxlaw-6842	1265	22	each	each	DET
taxlaw-6842	1265	23	donor	donor	NOUN
taxlaw-6842	1265	24	what	what	PRON
taxlaw-6842	1265	25	she	she	PRON
taxlaw-6842	1265	26	wants	want	VERB
taxlaw-6842	1265	27	to	to	PART
taxlaw-6842	1265	28	hear	hear	VERB
taxlaw-6842	1265	29	.	.	PUNCT
taxlaw-6842	1266	1	for	for	ADP
taxlaw-6842	1266	2	example	example	NOUN
taxlaw-6842	1266	3	,	,	PUNCT
taxlaw-6842	1266	4	if	if	SCONJ
taxlaw-6842	1266	5	a	a	DET
taxlaw-6842	1266	6	donor	donor	NOUN
taxlaw-6842	1266	7	worries	worry	VERB
taxlaw-6842	1266	8	that	that	SCONJ
taxlaw-6842	1266	9	management	management	NOUN
taxlaw-6842	1266	10	is	be	AUX
taxlaw-6842	1266	11	favoring	favor	VERB
taxlaw-6842	1266	12	other	other	ADJ
taxlaw-6842	1266	13	donors	donor	NOUN
taxlaw-6842	1266	14	’	’	PART
taxlaw-6842	1266	15	priorities	priority	NOUN
taxlaw-6842	1266	16	over	over	ADP
taxlaw-6842	1266	17	her	her	PRON
taxlaw-6842	1266	18	program	program	NOUN
taxlaw-6842	1266	19	,	,	PUNCT
taxlaw-6842	1266	20	she	she	PRON
taxlaw-6842	1266	21	learns	learn	VERB
taxlaw-6842	1266	22	less	less	ADJ
taxlaw-6842	1266	23	from	from	ADP
taxlaw-6842	1266	24	a	a	DET
taxlaw-6842	1266	25	report	report	NOUN
taxlaw-6842	1266	26	sent	send	VERB
taxlaw-6842	1266	27	only	only	ADV
taxlaw-6842	1266	28	to	to	ADP
taxlaw-6842	1266	29	her	she	PRON
taxlaw-6842	1266	30	,	,	PUNCT
taxlaw-6842	1266	31	since	since	SCONJ
taxlaw-6842	1266	32	managers	manager	NOUN
taxlaw-6842	1266	33	are	be	AUX
taxlaw-6842	1266	34	freer	free	ADJ
taxlaw-6842	1266	35	to	to	PART
taxlaw-6842	1266	36	overstate	overstate	VERB
taxlaw-6842	1266	37	the	the	DET
taxlaw-6842	1266	38	importance	importance	NOUN
taxlaw-6842	1266	39	of	of	ADP
taxlaw-6842	1266	40	her	her	PRON
taxlaw-6842	1266	41	program	program	NOUN
taxlaw-6842	1266	42	when	when	SCONJ
taxlaw-6842	1266	43	addressing	address	VERB
taxlaw-6842	1266	44	her	she	PRON
taxlaw-6842	1266	45	alone.180	alone.180	NOUN
taxlaw-6842	1266	46	in	in	ADP
taxlaw-6842	1266	47	a	a	DET
taxlaw-6842	1266	48	report	report	NOUN
taxlaw-6842	1266	49	that	that	PRON
taxlaw-6842	1266	50	goes	go	VERB
taxlaw-6842	1266	51	to	to	ADP
taxlaw-6842	1266	52	everyone	everyone	PRON
taxlaw-6842	1266	53	,	,	PUNCT
taxlaw-6842	1266	54	by	by	ADP
taxlaw-6842	1266	55	contrast	contrast	NOUN
taxlaw-6842	1266	56	,	,	PUNCT
taxlaw-6842	1266	57	managers	manager	NOUN
taxlaw-6842	1266	58	are	be	AUX
taxlaw-6842	1266	59	forced	force	VERB
taxlaw-6842	1266	60	to	to	PART
taxlaw-6842	1266	61	deliver	deliver	VERB
taxlaw-6842	1266	62	a	a	DET
taxlaw-6842	1266	63	consistent	consistent	ADJ
taxlaw-6842	1266	64	message	message	NOUN
taxlaw-6842	1266	65	.	.	PUNCT
taxlaw-6842	1267	1	likewise	likewise	ADV
taxlaw-6842	1267	2	,	,	PUNCT
taxlaw-6842	1267	3	a	a	DET
taxlaw-6842	1267	4	document	document	NOUN
taxlaw-6842	1267	5	provided	provide	VERB
taxlaw-6842	1267	6	only	only	ADV
taxlaw-6842	1267	7	to	to	ADP
taxlaw-6842	1267	8	selected	select	VERB
taxlaw-6842	1267	9	donors	donor	NOUN
taxlaw-6842	1267	10	obviously	obviously	ADV
taxlaw-6842	1267	11	is	be	AUX
taxlaw-6842	1267	12	less	less	ADV
taxlaw-6842	1267	13	effective	effective	ADJ
taxlaw-6842	1267	14	than	than	ADP
taxlaw-6842	1267	15	public	public	ADJ
taxlaw-6842	1267	16	disclosure	disclosure	NOUN
taxlaw-6842	1267	17	in	in	ADP
taxlaw-6842	1267	18	generating	generate	VERB
taxlaw-6842	1267	19	the	the	DET
taxlaw-6842	1267	20	two	two	NUM
taxlaw-6842	1267	21	other	other	ADJ
taxlaw-6842	1267	22	benefits	benefit	NOUN
taxlaw-6842	1267	23	discussed	discuss	VERB
taxlaw-6842	1267	24	above	above	ADP
taxlaw-6842	1267	25	:	:	PUNCT
taxlaw-6842	1267	26	better	well	ADV
taxlaw-6842	1267	27	informed	informed	ADJ
taxlaw-6842	1267	28	donor	donor	NOUN
taxlaw-6842	1267	29	choices	choice	NOUN
taxlaw-6842	1267	30	and	and	CCONJ
taxlaw-6842	1267	31	wider	wide	ADJ
taxlaw-6842	1267	32	dissemination	dissemination	NOUN
taxlaw-6842	1267	33	of	of	ADP
taxlaw-6842	1267	34	innovative	innovative	ADJ
taxlaw-6842	1267	35	ideas	idea	NOUN
taxlaw-6842	1267	36	.	.	PUNCT
taxlaw-6842	1268	1	in	in	ADP
taxlaw-6842	1268	2	contrast	contrast	NOUN
taxlaw-6842	1268	3	,	,	PUNCT
taxlaw-6842	1268	4	public	public	ADJ
taxlaw-6842	1268	5	disclosure	disclosure	NOUN
taxlaw-6842	1268	6	reaches	reach	VERB
taxlaw-6842	1268	7	anyone	anyone	PRON
taxlaw-6842	1268	8	who	who	PRON
taxlaw-6842	1268	9	might	might	AUX
taxlaw-6842	1268	10	benefit	benefit	VERB
taxlaw-6842	1268	11	from	from	ADP
taxlaw-6842	1268	12	it	it	PRON
taxlaw-6842	1268	13	,	,	PUNCT
taxlaw-6842	1268	14	including	include	VERB
taxlaw-6842	1268	15	modest	modest	ADJ
taxlaw-6842	1268	16	donors	donor	NOUN
taxlaw-6842	1268	17	,	,	PUNCT
taxlaw-6842	1268	18	potential	potential	ADJ
taxlaw-6842	1268	19	donors	donor	NOUN
taxlaw-6842	1268	20	,	,	PUNCT
taxlaw-6842	1268	21	and	and	CCONJ
taxlaw-6842	1268	22	managers	manager	NOUN
taxlaw-6842	1268	23	of	of	ADP
taxlaw-6842	1268	24	other	other	ADJ
taxlaw-6842	1268	25	nonprofits	nonprofit	NOUN
taxlaw-6842	1268	26	.	.	PUNCT
taxlaw-6842	1269	1	b.	b.	PROPN
taxlaw-6842	1269	2	public	public	ADJ
taxlaw-6842	1269	3	disclosure	disclosure	NOUN
taxlaw-6842	1269	4	shared	share	VERB
taxlaw-6842	1269	5	voluntarily	voluntarily	ADV
taxlaw-6842	1269	6	all	all	PRON
taxlaw-6842	1269	7	of	of	ADP
taxlaw-6842	1269	8	these	these	DET
taxlaw-6842	1269	9	audiences	audience	NOUN
taxlaw-6842	1269	10	can	can	AUX
taxlaw-6842	1269	11	benefit	benefit	VERB
taxlaw-6842	1269	12	when	when	SCONJ
taxlaw-6842	1269	13	a	a	DET
taxlaw-6842	1269	14	program	program	NOUN
taxlaw-6842	1269	15	analysis	analysis	NOUN
taxlaw-6842	1269	16	is	be	AUX
taxlaw-6842	1269	17	posted	post	VERB
taxlaw-6842	1269	18	on	on	ADP
taxlaw-6842	1269	19	a	a	DET
taxlaw-6842	1269	20	public	public	ADJ
taxlaw-6842	1269	21	website	website	NOUN
taxlaw-6842	1269	22	,	,	PUNCT
taxlaw-6842	1269	23	even	even	ADV
taxlaw-6842	1269	24	if	if	SCONJ
taxlaw-6842	1269	25	this	this	DET
taxlaw-6842	1269	26	step	step	NOUN
taxlaw-6842	1269	27	is	be	AUX
taxlaw-6842	1269	28	not	not	PART
taxlaw-6842	1269	29	required	require	VERB
taxlaw-6842	1269	30	.	.	PUNCT
taxlaw-6842	1270	1	one	one	NUM
taxlaw-6842	1270	2	reason	reason	NOUN
taxlaw-6842	1270	3	to	to	PART
taxlaw-6842	1270	4	do	do	VERB
taxlaw-6842	1270	5	so	so	ADV
taxlaw-6842	1270	6	voluntarily	voluntarily	ADV
taxlaw-6842	1270	7	—	—	PUNCT
taxlaw-6842	1270	8	at	at	ADP
taxlaw-6842	1270	9	least	least	ADJ
taxlaw-6842	1270	10	at	at	ADP
taxlaw-6842	1270	11	a	a	DET
taxlaw-6842	1270	12	public	public	ADJ
taxlaw-6842	1270	13	charity	charity	NOUN
taxlaw-6842	1270	14	—	—	PUNCT
taxlaw-6842	1270	15	is	be	AUX
taxlaw-6842	1270	16	to	to	PART
taxlaw-6842	1270	17	enhance	enhance	VERB
taxlaw-6842	1270	18	fundraising	fundraise	VERB
taxlaw-6842	1270	19	.	.	PUNCT
taxlaw-6842	1271	1	a	a	DET
taxlaw-6842	1271	2	program	program	NOUN
taxlaw-6842	1271	3	analysis	analysis	NOUN
taxlaw-6842	1271	4	can	can	AUX
taxlaw-6842	1271	5	make	make	VERB
taxlaw-6842	1271	6	the	the	DET
taxlaw-6842	1271	7	case	case	NOUN
taxlaw-6842	1271	8	“	"	PUNCT
taxlaw-6842	1271	9	on	on	ADP
taxlaw-6842	1271	10	the	the	DET
taxlaw-6842	1271	11	merits	merit	NOUN
taxlaw-6842	1271	12	”	"	PUNCT
taxlaw-6842	1271	13	for	for	ADP
taxlaw-6842	1271	14	the	the	DET
taxlaw-6842	1271	15	nonprofit	nonprofit	NOUN
taxlaw-6842	1271	16	’s	’s	PART
taxlaw-6842	1271	17	work	work	NOUN
taxlaw-6842	1271	18	.	.	PUNCT
taxlaw-6842	1272	1	sharing	share	VERB
taxlaw-6842	1272	2	this	this	DET
taxlaw-6842	1272	3	information	information	NOUN
taxlaw-6842	1272	4	also	also	ADV
taxlaw-6842	1272	5	demonstrates	demonstrate	VERB
taxlaw-6842	1272	6	the	the	DET
taxlaw-6842	1272	7	nonprofit	nonprofit	NOUN
taxlaw-6842	1272	8	’s	’s	PART
taxlaw-6842	1272	9	commitment	commitment	NOUN
taxlaw-6842	1272	10	to	to	ADP
taxlaw-6842	1272	11	transparency	transparency	NOUN
taxlaw-6842	1272	12	and	and	CCONJ
taxlaw-6842	1272	13	accountability	accountability	NOUN
taxlaw-6842	1272	14	,	,	PUNCT
taxlaw-6842	1272	15	and	and	CCONJ
taxlaw-6842	1272	16	its	its	PRON
taxlaw-6842	1272	17	willingness	willingness	NOUN
taxlaw-6842	1272	18	to	to	PART
taxlaw-6842	1272	19	revisit	revisit	VERB
taxlaw-6842	1272	20	priorities	priority	NOUN
taxlaw-6842	1272	21	and	and	CCONJ
taxlaw-6842	1272	22	hunt	hunt	NOUN
taxlaw-6842	1272	23	for	for	ADP
taxlaw-6842	1272	24	new	new	ADJ
taxlaw-6842	1272	25	efficiencies	efficiency	NOUN
taxlaw-6842	1272	26	every	every	DET
taxlaw-6842	1272	27	year	year	NOUN
taxlaw-6842	1272	28	.	.	PUNCT
taxlaw-6842	1273	1	this	this	DET
taxlaw-6842	1273	2	willingness	willingness	NOUN
taxlaw-6842	1273	3	to	to	PART
taxlaw-6842	1273	4	share	share	VERB
taxlaw-6842	1273	5	detailed	detailed	ADJ
taxlaw-6842	1273	6	information	information	NOUN
taxlaw-6842	1273	7	—	—	PUNCT
taxlaw-6842	1273	8	and	and	CCONJ
taxlaw-6842	1273	9	,	,	PUNCT
taxlaw-6842	1273	10	in	in	ADP
taxlaw-6842	1273	11	effect	effect	NOUN
taxlaw-6842	1273	12	,	,	PUNCT
taxlaw-6842	1273	13	to	to	PART
taxlaw-6842	1273	14	invite	invite	VERB
taxlaw-6842	1273	15	more	more	ADV
taxlaw-6842	1273	16	rigorous	rigorous	ADJ
taxlaw-6842	1273	17	scrutiny	scrutiny	NOUN
taxlaw-6842	1273	18	from	from	ADP
taxlaw-6842	1273	19	external	external	ADJ
taxlaw-6842	1273	20	stakeholders	stakeholder	NOUN
taxlaw-6842	1273	21	—	—	PUNCT
taxlaw-6842	1273	22	is	be	AUX
taxlaw-6842	1273	23	a	a	DET
taxlaw-6842	1273	24	signal	signal	NOUN
taxlaw-6842	1273	25	of	of	ADP
taxlaw-6842	1273	26	quality.181	quality.181	NOUN
taxlaw-6842	1273	27	yet	yet	ADV
taxlaw-6842	1273	28	managers	manager	NOUN
taxlaw-6842	1273	29	obviously	obviously	ADV
taxlaw-6842	1273	30	are	be	AUX
taxlaw-6842	1273	31	less	less	ADV
taxlaw-6842	1273	32	motivated	motivated	ADJ
taxlaw-6842	1273	33	to	to	PART
taxlaw-6842	1273	34	disclose	disclose	VERB
taxlaw-6842	1273	35	voluntarily	voluntarily	ADV
taxlaw-6842	1273	36	when	when	SCONJ
taxlaw-6842	1273	37	the	the	DET
taxlaw-6842	1273	38	news	news	NOUN
taxlaw-6842	1273	39	is	be	AUX
taxlaw-6842	1273	40	bad	bad	ADJ
taxlaw-6842	1273	41	.	.	PUNCT
taxlaw-6842	1274	1	facts	fact	NOUN
taxlaw-6842	1274	2	that	that	PRON
taxlaw-6842	1274	3	cast	cast	VERB
taxlaw-6842	1274	4	doubt	doubt	NOUN
taxlaw-6842	1274	5	on	on	ADP
taxlaw-6842	1274	6	the	the	DET
taxlaw-6842	1274	7	mission	mission	NOUN
taxlaw-6842	1274	8	’s	’s	PART
taxlaw-6842	1274	9	importance	importance	NOUN
taxlaw-6842	1274	10	or	or	CCONJ
taxlaw-6842	1274	11	a	a	DET
taxlaw-6842	1274	12	program	program	NOUN
taxlaw-6842	1274	13	’s	’s	PART
taxlaw-6842	1274	14	effectiveness	effectiveness	NOUN
taxlaw-6842	1274	15	do	do	AUX
taxlaw-6842	1274	16	not	not	PART
taxlaw-6842	1274	17	help	help	VERB
taxlaw-6842	1274	18	fundraising	fundraise	VERB
taxlaw-6842	1274	19	and	and	CCONJ
taxlaw-6842	1274	20	can	can	AUX
taxlaw-6842	1274	21	tarnish	tarnish	VERB
taxlaw-6842	1274	22	reputations	reputation	NOUN
taxlaw-6842	1274	23	.	.	PUNCT
taxlaw-6842	1275	1	needless	needless	ADJ
taxlaw-6842	1275	2	to	to	PART
taxlaw-6842	1275	3	say	say	VERB
taxlaw-6842	1275	4	,	,	PUNCT
taxlaw-6842	1275	5	disclosing	disclose	VERB
taxlaw-6842	1275	6	this	this	DET
taxlaw-6842	1275	7	bad	bad	ADJ
taxlaw-6842	1275	8	news	news	NOUN
taxlaw-6842	1275	9	still	still	ADV
taxlaw-6842	1275	10	has	have	VERB
taxlaw-6842	1275	11	significant	significant	ADJ
taxlaw-6842	1275	12	social	social	ADJ
taxlaw-6842	1275	13	value	value	NOUN
taxlaw-6842	1275	14	,	,	PUNCT
taxlaw-6842	1275	15	for	for	ADP
taxlaw-6842	1275	16	instance	instance	NOUN
taxlaw-6842	1275	17	,	,	PUNCT
taxlaw-6842	1275	18	in	in	ADP
taxlaw-6842	1275	19	cautioning	caution	VERB
taxlaw-6842	1275	20	donors	donor	NOUN
taxlaw-6842	1275	21	about	about	ADP
taxlaw-6842	1275	22	a	a	DET
taxlaw-6842	1275	23	nonprofit	nonprofit	ADJ
taxlaw-6842	1275	24	’s	’s	NOUN
taxlaw-6842	1275	25	ineffectiveness	ineffectiveness	NOUN
taxlaw-6842	1275	26	or	or	CCONJ
taxlaw-6842	1275	27	in	in	ADP
taxlaw-6842	1275	28	allowing	allow	VERB
taxlaw-6842	1275	29	other	other	ADJ
taxlaw-6842	1275	30	nonprofits	nonprofit	NOUN
taxlaw-6842	1275	31	to	to	PART
taxlaw-6842	1275	32	learn	learn	VERB
taxlaw-6842	1275	33	from	from	ADP
taxlaw-6842	1275	34	its	its	PRON
taxlaw-6842	1275	35	mistakes	mistake	NOUN
taxlaw-6842	1275	36	.	.	PUNCT
taxlaw-6842	1276	1	but	but	CCONJ
taxlaw-6842	1276	2	managers	manager	NOUN
taxlaw-6842	1276	3	and	and	CCONJ
taxlaw-6842	1276	4	board	board	NOUN
taxlaw-6842	1276	5	members	member	NOUN
taxlaw-6842	1276	6	obviously	obviously	ADV
taxlaw-6842	1276	7	may	may	AUX
taxlaw-6842	1276	8	hesitate	hesitate	VERB
taxlaw-6842	1276	9	to	to	PART
taxlaw-6842	1276	10	share	share	VERB
taxlaw-6842	1276	11	this	this	DET
taxlaw-6842	1276	12	information	information	NOUN
taxlaw-6842	1276	13	for	for	ADP
taxlaw-6842	1276	14	their	their	PRON
taxlaw-6842	1276	15	own	own	ADJ
taxlaw-6842	1276	16	reasons.182	reasons.182	NOUN
taxlaw-6842	1276	17	180	180	NUM
taxlaw-6842	1276	18	cf	cf	NOUN
taxlaw-6842	1276	19	.	.	PUNCT
taxlaw-6842	1277	1	triantis	triantis	PROPN
taxlaw-6842	1277	2	,	,	PUNCT
taxlaw-6842	1277	3	supra	supra	PROPN
taxlaw-6842	1277	4	note	note	PROPN
taxlaw-6842	1277	5	11	11	NUM
taxlaw-6842	1277	6	,	,	PUNCT
taxlaw-6842	1277	7	at	at	ADP
taxlaw-6842	1277	8	1148	1148	NUM
taxlaw-6842	1277	9	(	(	PUNCT
taxlaw-6842	1277	10	“	"	PUNCT
taxlaw-6842	1277	11	the	the	DET
taxlaw-6842	1277	12	philanthropic	philanthropic	NOUN
taxlaw-6842	1277	13	motives	motive	NOUN
taxlaw-6842	1277	14	of	of	ADP
taxlaw-6842	1277	15	donors	donor	NOUN
taxlaw-6842	1277	16	differ	differ	VERB
taxlaw-6842	1277	17	somewhat	somewhat	ADV
taxlaw-6842	1277	18	from	from	ADP
taxlaw-6842	1277	19	each	each	DET
taxlaw-6842	1277	20	other	other	ADJ
taxlaw-6842	1277	21	,	,	PUNCT
taxlaw-6842	1277	22	and	and	CCONJ
taxlaw-6842	1277	23	this	this	DET
taxlaw-6842	1277	24	heterogeneity	heterogeneity	NOUN
taxlaw-6842	1277	25	multiplies	multiply	VERB
taxlaw-6842	1277	26	the	the	DET
taxlaw-6842	1277	27	axes	axis	NOUN
taxlaw-6842	1277	28	of	of	ADP
taxlaw-6842	1277	29	agency	agency	NOUN
taxlaw-6842	1277	30	conflict	conflict	NOUN
taxlaw-6842	1277	31	”	"	PUNCT
taxlaw-6842	1277	32	)	)	PUNCT
taxlaw-6842	1277	33	.	.	PUNCT
taxlaw-6842	1278	1	181	181	NUM
taxlaw-6842	1278	2	admittedly	admittedly	ADV
taxlaw-6842	1278	3	,	,	PUNCT
taxlaw-6842	1278	4	some	some	DET
taxlaw-6842	1278	5	donors	donor	NOUN
taxlaw-6842	1278	6	are	be	AUX
taxlaw-6842	1278	7	less	less	ADV
taxlaw-6842	1278	8	interested	interested	ADJ
taxlaw-6842	1278	9	in	in	ADP
taxlaw-6842	1278	10	data	datum	NOUN
taxlaw-6842	1278	11	than	than	ADP
taxlaw-6842	1278	12	in	in	ADP
taxlaw-6842	1278	13	emotional	emotional	ADJ
taxlaw-6842	1278	14	appeals	appeal	NOUN
taxlaw-6842	1278	15	.	.	PUNCT
taxlaw-6842	1279	1	for	for	ADP
taxlaw-6842	1279	2	them	they	PRON
taxlaw-6842	1279	3	,	,	PUNCT
taxlaw-6842	1279	4	nonprofits	nonprofit	NOUN
taxlaw-6842	1279	5	can	can	AUX
taxlaw-6842	1279	6	rely	rely	VERB
taxlaw-6842	1279	7	on	on	ADP
taxlaw-6842	1279	8	inspiration	inspiration	NOUN
taxlaw-6842	1279	9	instead	instead	ADV
taxlaw-6842	1279	10	of	of	ADP
taxlaw-6842	1279	11	information	information	NOUN
taxlaw-6842	1279	12	.	.	PUNCT
taxlaw-6842	1280	1	yet	yet	CCONJ
taxlaw-6842	1280	2	a	a	DET
taxlaw-6842	1280	3	growing	grow	VERB
taxlaw-6842	1280	4	cohort	cohort	NOUN
taxlaw-6842	1280	5	of	of	ADP
taxlaw-6842	1280	6	donors	donor	NOUN
taxlaw-6842	1280	7	,	,	PUNCT
taxlaw-6842	1280	8	who	who	PRON
taxlaw-6842	1280	9	focus	focus	VERB
taxlaw-6842	1280	10	on	on	ADP
taxlaw-6842	1280	11	impact	impact	NOUN
taxlaw-6842	1280	12	and	and	CCONJ
taxlaw-6842	1280	13	efficiency	efficiency	NOUN
taxlaw-6842	1280	14	,	,	PUNCT
taxlaw-6842	1280	15	want	want	VERB
taxlaw-6842	1280	16	an	an	DET
taxlaw-6842	1280	17	analysis	analysis	NOUN
taxlaw-6842	1280	18	like	like	ADP
taxlaw-6842	1280	19	the	the	DET
taxlaw-6842	1280	20	one	one	NOUN
taxlaw-6842	1280	21	recommended	recommend	VERB
taxlaw-6842	1280	22	here	here	ADV
taxlaw-6842	1280	23	.	.	PUNCT
taxlaw-6842	1281	1	182	182	NUM
taxlaw-6842	1281	2	indeed	indeed	ADV
taxlaw-6842	1281	3	,	,	PUNCT
taxlaw-6842	1281	4	one	one	NUM
taxlaw-6842	1281	5	commentator	commentator	NOUN
taxlaw-6842	1281	6	warns	warn	VERB
taxlaw-6842	1281	7	foundations	foundation	NOUN
taxlaw-6842	1281	8	to	to	PART
taxlaw-6842	1281	9	be	be	AUX
taxlaw-6842	1281	10	careful	careful	ADJ
taxlaw-6842	1281	11	about	about	ADP
taxlaw-6842	1281	12	disclosing	disclose	VERB
taxlaw-6842	1281	13	“	"	PUNCT
taxlaw-6842	1281	14	information	information	NOUN
taxlaw-6842	1281	15	about	about	ADP
taxlaw-6842	1281	16	not	not	PART
taxlaw-6842	1281	17	-	-	PUNCT
taxlaw-6842	1281	18	so	so	ADV
taxlaw-6842	1281	19	-	-	PUNCT
taxlaw-6842	1281	20	successful	successful	ADJ
taxlaw-6842	1281	21	outcomes	outcome	NOUN
taxlaw-6842	1281	22	”	"	PUNCT
taxlaw-6842	1281	23	because	because	SCONJ
taxlaw-6842	1281	24	it	it	PRON
taxlaw-6842	1281	25	“	"	PUNCT
taxlaw-6842	1281	26	may	may	AUX
taxlaw-6842	1281	27	give	give	VERB
taxlaw-6842	1281	28	ammunition	ammunition	NOUN
taxlaw-6842	1281	29	to	to	ADP
taxlaw-6842	1281	30	those	those	PRON
taxlaw-6842	1281	31	who	who	PRON
taxlaw-6842	1281	32	want	want	VERB
taxlaw-6842	1281	33	to	to	PART
taxlaw-6842	1281	34	brand	brand	VERB
taxlaw-6842	1281	35	the	the	DET
taxlaw-6842	1281	36	foundation	foundation	NOUN
taxlaw-6842	1281	37	as	as	ADP
taxlaw-6842	1281	38	ineffective	ineffective	ADJ
taxlaw-6842	1281	39	.	.	PUNCT
taxlaw-6842	1281	40	”	"	PUNCT
taxlaw-6842	1282	1	tyler	tyler	NOUN
taxlaw-6842	1282	2	,	,	PUNCT
taxlaw-6842	1282	3	supra	supra	PROPN
taxlaw-6842	1282	4	note	note	NOUN
taxlaw-6842	1282	5	60	60	NUM
taxlaw-6842	1282	6	,	,	PUNCT
taxlaw-6842	1282	7	at	at	ADP
taxlaw-6842	1282	8	87	87	NUM
taxlaw-6842	1282	9	.	.	PUNCT
taxlaw-6842	1283	1	[	[	X
taxlaw-6842	1283	2	vol	vol	NOUN
taxlaw-6842	1283	3	.	.	PROPN
taxlaw-6842	1283	4	11.2	11.2	NUM
taxlaw-6842	1283	5	columbia	columbia	PROPN
taxlaw-6842	1283	6	journal	journal	PROPN
taxlaw-6842	1283	7	of	of	ADP
taxlaw-6842	1283	8	tax	tax	NOUN
taxlaw-6842	1283	9	law	law	NOUN
taxlaw-6842	1283	10	130	130	NUM
taxlaw-6842	1283	11	even	even	ADV
taxlaw-6842	1283	12	so	so	ADV
taxlaw-6842	1283	13	,	,	PUNCT
taxlaw-6842	1283	14	they	they	PRON
taxlaw-6842	1283	15	might	might	AUX
taxlaw-6842	1283	16	still	still	ADV
taxlaw-6842	1283	17	volunteer	volunteer	VERB
taxlaw-6842	1283	18	bad	bad	ADJ
taxlaw-6842	1283	19	news	news	NOUN
taxlaw-6842	1283	20	for	for	ADP
taxlaw-6842	1283	21	two	two	NUM
taxlaw-6842	1283	22	reasons	reason	NOUN
taxlaw-6842	1283	23	.	.	PUNCT
taxlaw-6842	1284	1	first	first	ADV
taxlaw-6842	1284	2	,	,	PUNCT
taxlaw-6842	1284	3	disclosing	disclose	VERB
taxlaw-6842	1284	4	bad	bad	ADJ
taxlaw-6842	1284	5	news	news	NOUN
taxlaw-6842	1284	6	strengthens	strengthen	VERB
taxlaw-6842	1284	7	credibility	credibility	NOUN
taxlaw-6842	1284	8	.	.	PUNCT
taxlaw-6842	1285	1	second	second	ADJ
taxlaw-6842	1285	2	,	,	PUNCT
taxlaw-6842	1285	3	a	a	DET
taxlaw-6842	1285	4	lack	lack	NOUN
taxlaw-6842	1285	5	of	of	ADP
taxlaw-6842	1285	6	disclosure	disclosure	NOUN
taxlaw-6842	1285	7	is	be	AUX
taxlaw-6842	1285	8	itself	itself	PRON
taxlaw-6842	1285	9	a	a	DET
taxlaw-6842	1285	10	negative	negative	ADJ
taxlaw-6842	1285	11	signal	signal	NOUN
taxlaw-6842	1285	12	.	.	PUNCT
taxlaw-6842	1286	1	managers	manager	NOUN
taxlaw-6842	1286	2	might	might	AUX
taxlaw-6842	1286	3	worry	worry	VERB
taxlaw-6842	1286	4	that	that	SCONJ
taxlaw-6842	1286	5	if	if	SCONJ
taxlaw-6842	1286	6	they	they	PRON
taxlaw-6842	1286	7	stay	stay	VERB
taxlaw-6842	1286	8	silent	silent	ADJ
taxlaw-6842	1286	9	,	,	PUNCT
taxlaw-6842	1286	10	others	other	NOUN
taxlaw-6842	1286	11	will	will	AUX
taxlaw-6842	1286	12	assume	assume	VERB
taxlaw-6842	1286	13	the	the	DET
taxlaw-6842	1286	14	situation	situation	NOUN
taxlaw-6842	1286	15	is	be	AUX
taxlaw-6842	1286	16	worse	bad	ADJ
taxlaw-6842	1286	17	than	than	SCONJ
taxlaw-6842	1286	18	it	it	PRON
taxlaw-6842	1286	19	actually	actually	ADV
taxlaw-6842	1286	20	is	be	AUX
taxlaw-6842	1286	21	.	.	PUNCT
taxlaw-6842	1287	1	as	as	SCONJ
taxlaw-6842	1287	2	easterbrook	easterbrook	PROPN
taxlaw-6842	1287	3	and	and	CCONJ
taxlaw-6842	1287	4	fischel	fischel	PROPN
taxlaw-6842	1287	5	have	have	AUX
taxlaw-6842	1287	6	observed	observe	VERB
taxlaw-6842	1287	7	,	,	PUNCT
taxlaw-6842	1287	8	a	a	DET
taxlaw-6842	1287	9	firm	firm	NOUN
taxlaw-6842	1287	10	“	"	PUNCT
taxlaw-6842	1287	11	must	must	AUX
taxlaw-6842	1287	12	disclose	disclose	VERB
taxlaw-6842	1287	13	the	the	DET
taxlaw-6842	1287	14	bad	bad	ADJ
taxlaw-6842	1287	15	with	with	ADP
taxlaw-6842	1287	16	the	the	DET
taxlaw-6842	1287	17	good	good	NOUN
taxlaw-6842	1287	18	,	,	PUNCT
taxlaw-6842	1287	19	lest	lest	SCONJ
taxlaw-6842	1287	20	investors	investor	NOUN
taxlaw-6842	1287	21	assume	assume	VERB
taxlaw-6842	1287	22	that	that	SCONJ
taxlaw-6842	1287	23	the	the	DET
taxlaw-6842	1287	24	bad	bad	ADJ
taxlaw-6842	1287	25	is	be	AUX
taxlaw-6842	1287	26	even	even	ADV
taxlaw-6842	1287	27	worse	bad	ADJ
taxlaw-6842	1287	28	than	than	SCONJ
taxlaw-6842	1287	29	it	it	PRON
taxlaw-6842	1287	30	is	be	AUX
taxlaw-6842	1287	31	.	.	PUNCT
taxlaw-6842	1287	32	”183	”183	PROPN
taxlaw-6842	1288	1	c.	c.	NOUN
taxlaw-6842	1288	2	rationales	rationale	NOUN
taxlaw-6842	1288	3	for	for	ADP
taxlaw-6842	1288	4	mandatory	mandatory	ADJ
taxlaw-6842	1288	5	disclosure	disclosure	NOUN
taxlaw-6842	1288	6	so	so	ADV
taxlaw-6842	1288	7	far	far	ADV
taxlaw-6842	1288	8	,	,	PUNCT
taxlaw-6842	1288	9	this	this	DET
taxlaw-6842	1288	10	article	article	NOUN
taxlaw-6842	1288	11	has	have	AUX
taxlaw-6842	1288	12	offered	offer	VERB
taxlaw-6842	1288	13	a	a	DET
taxlaw-6842	1288	14	number	number	NOUN
taxlaw-6842	1288	15	of	of	ADP
taxlaw-6842	1288	16	reasons	reason	NOUN
taxlaw-6842	1288	17	to	to	PART
taxlaw-6842	1288	18	prepare	prepare	VERB
taxlaw-6842	1288	19	and	and	CCONJ
taxlaw-6842	1288	20	disclose	disclose	VERB
taxlaw-6842	1288	21	a	a	DET
taxlaw-6842	1288	22	program	program	NOUN
taxlaw-6842	1288	23	analysis	analysis	NOUN
taxlaw-6842	1288	24	.	.	PUNCT
taxlaw-6842	1289	1	first	first	ADV
taxlaw-6842	1289	2	,	,	PUNCT
taxlaw-6842	1289	3	preparing	prepare	VERB
taxlaw-6842	1289	4	it	it	PRON
taxlaw-6842	1289	5	presses	press	VERB
taxlaw-6842	1289	6	managers	manager	NOUN
taxlaw-6842	1289	7	to	to	PART
taxlaw-6842	1289	8	make	make	VERB
taxlaw-6842	1289	9	better	well	ADJ
taxlaw-6842	1289	10	decisions	decision	NOUN
taxlaw-6842	1289	11	.	.	PUNCT
taxlaw-6842	1290	1	second	second	ADV
taxlaw-6842	1290	2	,	,	PUNCT
taxlaw-6842	1290	3	sharing	share	VERB
taxlaw-6842	1290	4	it	it	PRON
taxlaw-6842	1290	5	with	with	ADP
taxlaw-6842	1290	6	board	board	NOUN
taxlaw-6842	1290	7	members	member	NOUN
taxlaw-6842	1290	8	can	can	AUX
taxlaw-6842	1290	9	improve	improve	VERB
taxlaw-6842	1290	10	their	their	PRON
taxlaw-6842	1290	11	oversight	oversight	NOUN
taxlaw-6842	1290	12	.	.	PUNCT
taxlaw-6842	1291	1	third	third	ADJ
taxlaw-6842	1291	2	,	,	PUNCT
taxlaw-6842	1291	3	showing	show	VERB
taxlaw-6842	1291	4	it	it	PRON
taxlaw-6842	1291	5	to	to	ADP
taxlaw-6842	1291	6	donors	donor	NOUN
taxlaw-6842	1291	7	empowers	empower	VERB
taxlaw-6842	1291	8	them	they	PRON
taxlaw-6842	1291	9	to	to	PART
taxlaw-6842	1291	10	be	be	AUX
taxlaw-6842	1291	11	more	more	ADV
taxlaw-6842	1291	12	effective	effective	ADJ
taxlaw-6842	1291	13	monitors	monitor	NOUN
taxlaw-6842	1291	14	.	.	PUNCT
taxlaw-6842	1292	1	fourth	fourth	ADV
taxlaw-6842	1292	2	,	,	PUNCT
taxlaw-6842	1292	3	rating	rating	NOUN
taxlaw-6842	1292	4	agencies	agency	NOUN
taxlaw-6842	1292	5	can	can	AUX
taxlaw-6842	1292	6	use	use	VERB
taxlaw-6842	1292	7	it	it	PRON
taxlaw-6842	1292	8	to	to	PART
taxlaw-6842	1292	9	conduct	conduct	VERB
taxlaw-6842	1292	10	better	well	ADV
taxlaw-6842	1292	11	-	-	PUNCT
taxlaw-6842	1292	12	informed	inform	VERB
taxlaw-6842	1292	13	evaluations	evaluation	NOUN
taxlaw-6842	1292	14	.	.	PUNCT
taxlaw-6842	1293	1	fifth	fifth	ADJ
taxlaw-6842	1293	2	,	,	PUNCT
taxlaw-6842	1293	3	sharing	share	VERB
taxlaw-6842	1293	4	a	a	DET
taxlaw-6842	1293	5	single	single	ADJ
taxlaw-6842	1293	6	analysis	analysis	NOUN
taxlaw-6842	1293	7	with	with	ADP
taxlaw-6842	1293	8	everyone	everyone	PRON
taxlaw-6842	1293	9	—	—	PUNCT
taxlaw-6842	1293	10	instead	instead	ADV
taxlaw-6842	1293	11	of	of	ADP
taxlaw-6842	1293	12	a	a	DET
taxlaw-6842	1293	13	different	different	ADJ
taxlaw-6842	1293	14	report	report	NOUN
taxlaw-6842	1293	15	with	with	ADP
taxlaw-6842	1293	16	each	each	DET
taxlaw-6842	1293	17	major	major	ADJ
taxlaw-6842	1293	18	donor	donor	NOUN
taxlaw-6842	1293	19	—	—	PUNCT
taxlaw-6842	1293	20	forces	force	NOUN
taxlaw-6842	1293	21	managers	manager	NOUN
taxlaw-6842	1293	22	to	to	PART
taxlaw-6842	1293	23	be	be	AUX
taxlaw-6842	1293	24	consistent	consistent	ADJ
taxlaw-6842	1293	25	.	.	PUNCT
taxlaw-6842	1294	1	sixth	sixth	ADJ
taxlaw-6842	1294	2	,	,	PUNCT
taxlaw-6842	1294	3	circulating	circulate	VERB
taxlaw-6842	1294	4	this	this	DET
taxlaw-6842	1294	5	analysis	analysis	NOUN
taxlaw-6842	1294	6	widely	widely	ADV
taxlaw-6842	1294	7	raises	raise	VERB
taxlaw-6842	1294	8	the	the	DET
taxlaw-6842	1294	9	reputational	reputational	ADJ
taxlaw-6842	1294	10	stakes	stake	NOUN
taxlaw-6842	1294	11	for	for	ADP
taxlaw-6842	1294	12	managers	manager	NOUN
taxlaw-6842	1294	13	and	and	CCONJ
taxlaw-6842	1294	14	the	the	DET
taxlaw-6842	1294	15	board	board	NOUN
taxlaw-6842	1294	16	,	,	PUNCT
taxlaw-6842	1294	17	motivating	motivate	VERB
taxlaw-6842	1294	18	them	they	PRON
taxlaw-6842	1294	19	to	to	PART
taxlaw-6842	1294	20	produce	produce	VERB
taxlaw-6842	1294	21	better	well	ADJ
taxlaw-6842	1294	22	results	result	NOUN
taxlaw-6842	1294	23	.	.	PUNCT
taxlaw-6842	1295	1	seventh	seventh	ADJ
taxlaw-6842	1295	2	,	,	PUNCT
taxlaw-6842	1295	3	sharing	share	VERB
taxlaw-6842	1295	4	disclosure	disclosure	NOUN
taxlaw-6842	1295	5	with	with	ADP
taxlaw-6842	1295	6	the	the	DET
taxlaw-6842	1295	7	public	public	ADJ
taxlaw-6842	1295	8	enables	enable	VERB
taxlaw-6842	1295	9	donors	donor	NOUN
taxlaw-6842	1295	10	who	who	PRON
taxlaw-6842	1295	11	otherwise	otherwise	ADV
taxlaw-6842	1295	12	would	would	AUX
taxlaw-6842	1295	13	not	not	PART
taxlaw-6842	1295	14	receive	receive	VERB
taxlaw-6842	1295	15	this	this	DET
taxlaw-6842	1295	16	information	information	NOUN
taxlaw-6842	1295	17	to	to	PART
taxlaw-6842	1295	18	make	make	VERB
taxlaw-6842	1295	19	better	well	ADV
taxlaw-6842	1295	20	-	-	PUNCT
taxlaw-6842	1295	21	informed	inform	VERB
taxlaw-6842	1295	22	decisions	decision	NOUN
taxlaw-6842	1295	23	.	.	PUNCT
taxlaw-6842	1296	1	finally	finally	ADV
taxlaw-6842	1296	2	,	,	PUNCT
taxlaw-6842	1296	3	disseminating	disseminate	VERB
taxlaw-6842	1296	4	this	this	DET
taxlaw-6842	1296	5	information	information	NOUN
taxlaw-6842	1296	6	helps	help	VERB
taxlaw-6842	1296	7	nonprofits	nonprofit	NOUN
taxlaw-6842	1296	8	borrow	borrow	VERB
taxlaw-6842	1296	9	ideas	idea	NOUN
taxlaw-6842	1296	10	from	from	ADP
taxlaw-6842	1296	11	each	each	DET
taxlaw-6842	1296	12	other	other	ADJ
taxlaw-6842	1296	13	.	.	PUNCT
taxlaw-6842	1297	1	given	give	VERB
taxlaw-6842	1297	2	these	these	DET
taxlaw-6842	1297	3	benefits	benefit	NOUN
taxlaw-6842	1297	4	,	,	PUNCT
taxlaw-6842	1297	5	nonprofits	nonprofit	NOUN
taxlaw-6842	1297	6	might	might	AUX
taxlaw-6842	1297	7	choose	choose	VERB
taxlaw-6842	1297	8	to	to	PART
taxlaw-6842	1297	9	share	share	VERB
taxlaw-6842	1297	10	program	program	NOUN
taxlaw-6842	1297	11	analyses	analysis	NOUN
taxlaw-6842	1297	12	voluntarily	voluntarily	ADV
taxlaw-6842	1297	13	.	.	PUNCT
taxlaw-6842	1298	1	yet	yet	ADV
taxlaw-6842	1298	2	there	there	PRON
taxlaw-6842	1298	3	are	be	VERB
taxlaw-6842	1298	4	still	still	ADV
taxlaw-6842	1298	5	two	two	NUM
taxlaw-6842	1298	6	reasons	reason	NOUN
taxlaw-6842	1298	7	to	to	PART
taxlaw-6842	1298	8	mandate	mandate	VERB
taxlaw-6842	1298	9	this	this	DET
taxlaw-6842	1298	10	disclosure	disclosure	NOUN
taxlaw-6842	1298	11	,	,	PUNCT
taxlaw-6842	1298	12	which	which	PRON
taxlaw-6842	1298	13	are	be	AUX
taxlaw-6842	1298	14	considered	consider	VERB
taxlaw-6842	1298	15	here	here	ADV
taxlaw-6842	1298	16	in	in	ADP
taxlaw-6842	1298	17	turn	turn	NOUN
taxlaw-6842	1298	18	.	.	PUNCT
taxlaw-6842	1299	1	first	first	ADV
taxlaw-6842	1299	2	,	,	PUNCT
taxlaw-6842	1299	3	when	when	SCONJ
taxlaw-6842	1299	4	disclosure	disclosure	NOUN
taxlaw-6842	1299	5	is	be	AUX
taxlaw-6842	1299	6	voluntary	voluntary	ADJ
taxlaw-6842	1299	7	,	,	PUNCT
taxlaw-6842	1299	8	nonprofits	nonprofit	NOUN
taxlaw-6842	1299	9	undersupply	undersupply	VERB
taxlaw-6842	1299	10	it	it	PRON
taxlaw-6842	1299	11	.	.	PUNCT
taxlaw-6842	1300	1	second	second	ADJ
taxlaw-6842	1300	2	,	,	PUNCT
taxlaw-6842	1300	3	in	in	ADP
taxlaw-6842	1300	4	disclosing	disclose	VERB
taxlaw-6842	1300	5	voluntarily	voluntarily	ADV
taxlaw-6842	1300	6	,	,	PUNCT
taxlaw-6842	1300	7	nonprofits	nonprofit	NOUN
taxlaw-6842	1300	8	are	be	AUX
taxlaw-6842	1300	9	free	free	ADJ
taxlaw-6842	1300	10	to	to	PART
taxlaw-6842	1300	11	use	use	VERB
taxlaw-6842	1300	12	varying	vary	VERB
taxlaw-6842	1300	13	metrics	metric	NOUN
taxlaw-6842	1300	14	and	and	CCONJ
taxlaw-6842	1300	15	methodologies	methodology	NOUN
taxlaw-6842	1300	16	,	,	PUNCT
taxlaw-6842	1300	17	rendering	render	VERB
taxlaw-6842	1300	18	comparisons	comparison	NOUN
taxlaw-6842	1300	19	more	more	ADV
taxlaw-6842	1300	20	difficult	difficult	ADJ
taxlaw-6842	1300	21	.	.	PUNCT
taxlaw-6842	1301	1	1	1	X
taxlaw-6842	1301	2	.	.	X
taxlaw-6842	1301	3	voluntary	voluntary	ADJ
taxlaw-6842	1301	4	disclosure	disclosure	NOUN
taxlaw-6842	1301	5	is	be	AUX
taxlaw-6842	1301	6	undersupplied	undersupplied	ADJ
taxlaw-6842	1301	7	when	when	SCONJ
taxlaw-6842	1301	8	not	not	PART
taxlaw-6842	1301	9	required	require	VERB
taxlaw-6842	1301	10	to	to	PART
taxlaw-6842	1301	11	share	share	VERB
taxlaw-6842	1301	12	program	program	NOUN
taxlaw-6842	1301	13	analyses	analysis	NOUN
taxlaw-6842	1301	14	,	,	PUNCT
taxlaw-6842	1301	15	nonprofits	nonprofit	NOUN
taxlaw-6842	1301	16	are	be	AUX
taxlaw-6842	1301	17	likely	likely	ADJ
taxlaw-6842	1301	18	to	to	PART
taxlaw-6842	1301	19	undersupply	undersupply	VERB
taxlaw-6842	1301	20	them	they	PRON
taxlaw-6842	1301	21	for	for	ADP
taxlaw-6842	1301	22	three	three	NUM
taxlaw-6842	1301	23	reasons	reason	NOUN
taxlaw-6842	1301	24	.	.	PUNCT
taxlaw-6842	1302	1	first	first	ADV
taxlaw-6842	1302	2	,	,	PUNCT
taxlaw-6842	1302	3	a	a	DET
taxlaw-6842	1302	4	program	program	NOUN
taxlaw-6842	1302	5	analysis	analysis	NOUN
taxlaw-6842	1302	6	is	be	AUX
taxlaw-6842	1302	7	valuable	valuable	ADJ
taxlaw-6842	1302	8	to	to	ADP
taxlaw-6842	1302	9	people	people	NOUN
taxlaw-6842	1302	10	who	who	PRON
taxlaw-6842	1302	11	do	do	AUX
taxlaw-6842	1302	12	not	not	PART
taxlaw-6842	1302	13	pay	pay	VERB
taxlaw-6842	1302	14	for	for	ADP
taxlaw-6842	1302	15	it	it	PRON
taxlaw-6842	1302	16	,	,	PUNCT
taxlaw-6842	1302	17	including	include	VERB
taxlaw-6842	1302	18	philanthropists	philanthropist	NOUN
taxlaw-6842	1302	19	who	who	PRON
taxlaw-6842	1302	20	decide	decide	VERB
taxlaw-6842	1302	21	not	not	PART
taxlaw-6842	1302	22	to	to	PART
taxlaw-6842	1302	23	donate	donate	VERB
taxlaw-6842	1302	24	,	,	PUNCT
taxlaw-6842	1302	25	beneficiaries	beneficiary	NOUN
taxlaw-6842	1302	26	,	,	PUNCT
taxlaw-6842	1302	27	and	and	CCONJ
taxlaw-6842	1302	28	other	other	ADJ
taxlaw-6842	1302	29	nonprofits	nonprofit	NOUN
taxlaw-6842	1302	30	that	that	PRON
taxlaw-6842	1302	31	want	want	VERB
taxlaw-6842	1302	32	to	to	PART
taxlaw-6842	1302	33	borrow	borrow	VERB
taxlaw-6842	1302	34	innovative	innovative	ADJ
taxlaw-6842	1302	35	ideas	idea	NOUN
taxlaw-6842	1302	36	.	.	PUNCT
taxlaw-6842	1303	1	to	to	ADP
taxlaw-6842	1303	2	these	these	DET
taxlaw-6842	1303	3	stakeholders	stakeholder	NOUN
taxlaw-6842	1303	4	,	,	PUNCT
taxlaw-6842	1303	5	a	a	DET
taxlaw-6842	1303	6	program	program	NOUN
taxlaw-6842	1303	7	analysis	analysis	NOUN
taxlaw-6842	1303	8	functions	function	NOUN
taxlaw-6842	1303	9	as	as	ADP
taxlaw-6842	1303	10	a	a	DET
taxlaw-6842	1303	11	public	public	ADJ
taxlaw-6842	1303	12	good	good	NOUN
taxlaw-6842	1303	13	,	,	PUNCT
taxlaw-6842	1303	14	which	which	PRON
taxlaw-6842	1303	15	is	be	AUX
taxlaw-6842	1303	16	likely	likely	ADJ
taxlaw-6842	1303	17	to	to	PART
taxlaw-6842	1303	18	be	be	AUX
taxlaw-6842	1303	19	undersupplied	undersupplied	ADJ
taxlaw-6842	1303	20	unless	unless	SCONJ
taxlaw-6842	1303	21	nonprofits	nonprofit	NOUN
taxlaw-6842	1303	22	are	be	AUX
taxlaw-6842	1303	23	required	require	VERB
taxlaw-6842	1303	24	to	to	PART
taxlaw-6842	1303	25	offer	offer	VERB
taxlaw-6842	1303	26	it.184	it.184	ADV
taxlaw-6842	1303	27	second	second	ADJ
taxlaw-6842	1303	28	,	,	PUNCT
taxlaw-6842	1303	29	agency	agency	NOUN
taxlaw-6842	1303	30	costs	cost	NOUN
taxlaw-6842	1303	31	can	can	AUX
taxlaw-6842	1303	32	keep	keep	VERB
taxlaw-6842	1303	33	a	a	DET
taxlaw-6842	1303	34	nonprofit	nonprofit	NOUN
taxlaw-6842	1303	35	from	from	ADP
taxlaw-6842	1303	36	disclosing	disclose	VERB
taxlaw-6842	1303	37	bad	bad	ADJ
taxlaw-6842	1303	38	news	news	NOUN
taxlaw-6842	1303	39	,	,	PUNCT
taxlaw-6842	1303	40	even	even	ADV
taxlaw-6842	1303	41	if	if	SCONJ
taxlaw-6842	1303	42	it	it	PRON
taxlaw-6842	1303	43	is	be	AUX
taxlaw-6842	1303	44	in	in	ADP
taxlaw-6842	1303	45	the	the	DET
taxlaw-6842	1303	46	organization	organization	NOUN
taxlaw-6842	1303	47	’s	’s	PART
taxlaw-6842	1303	48	interest	interest	NOUN
taxlaw-6842	1303	49	to	to	PART
taxlaw-6842	1303	50	do	do	VERB
taxlaw-6842	1303	51	so	so	ADV
taxlaw-6842	1303	52	.	.	PUNCT
taxlaw-6842	1304	1	for	for	ADP
taxlaw-6842	1304	2	example	example	NOUN
taxlaw-6842	1304	3	,	,	PUNCT
taxlaw-6842	1304	4	managers	manager	NOUN
taxlaw-6842	1304	5	and	and	CCONJ
taxlaw-6842	1304	6	board	board	NOUN
taxlaw-6842	1304	7	members	member	NOUN
taxlaw-6842	1304	8	might	might	AUX
taxlaw-6842	1304	9	choose	choose	VERB
taxlaw-6842	1304	10	not	not	PART
taxlaw-6842	1304	11	to	to	PART
taxlaw-6842	1304	12	disclose	disclose	VERB
taxlaw-6842	1304	13	so	so	SCONJ
taxlaw-6842	1304	14	they	they	PRON
taxlaw-6842	1304	15	can	can	AUX
taxlaw-6842	1304	16	avoid	avoid	VERB
taxlaw-6842	1304	17	current	current	ADJ
taxlaw-6842	1304	18	reputational	reputational	ADJ
taxlaw-6842	1304	19	harm	harm	NOUN
taxlaw-6842	1304	20	and	and	CCONJ
taxlaw-6842	1304	21	declines	decline	NOUN
taxlaw-6842	1304	22	in	in	ADP
taxlaw-6842	1304	23	funding	funding	NOUN
taxlaw-6842	1304	24	,	,	PUNCT
taxlaw-6842	1304	25	even	even	ADV
taxlaw-6842	1304	26	if	if	SCONJ
taxlaw-6842	1304	27	the	the	DET
taxlaw-6842	1304	28	result	result	NOUN
taxlaw-6842	1304	29	is	be	AUX
taxlaw-6842	1304	30	greater	great	ADJ
taxlaw-6842	1304	31	reputational	reputational	ADJ
taxlaw-6842	1304	32	harm	harm	NOUN
taxlaw-6842	1304	33	and	and	CCONJ
taxlaw-6842	1304	34	declines	decline	NOUN
taxlaw-6842	1304	35	in	in	ADP
taxlaw-6842	1304	36	funding	funding	NOUN
taxlaw-6842	1304	37	in	in	ADP
taxlaw-6842	1304	38	the	the	DET
taxlaw-6842	1304	39	future	future	NOUN
taxlaw-6842	1304	40	.	.	PUNCT
taxlaw-6842	1305	1	this	this	PRON
taxlaw-6842	1305	2	is	be	AUX
taxlaw-6842	1305	3	a	a	DET
taxlaw-6842	1305	4	rational	rational	ADJ
taxlaw-6842	1305	5	choice	choice	NOUN
taxlaw-6842	1305	6	when	when	SCONJ
taxlaw-6842	1305	7	managers	manager	NOUN
taxlaw-6842	1305	8	and	and	CCONJ
taxlaw-6842	1305	9	board	board	NOUN
taxlaw-6842	1305	10	members	member	NOUN
taxlaw-6842	1305	11	are	be	AUX
taxlaw-6842	1305	12	near	near	ADP
taxlaw-6842	1305	13	the	the	DET
taxlaw-6842	1305	14	end	end	NOUN
taxlaw-6842	1305	15	of	of	ADP
taxlaw-6842	1305	16	their	their	PRON
taxlaw-6842	1305	17	service	service	NOUN
taxlaw-6842	1305	18	.	.	PUNCT
taxlaw-6842	1306	1	obviously	obviously	ADV
taxlaw-6842	1306	2	,	,	PUNCT
taxlaw-6842	1306	3	they	they	PRON
taxlaw-6842	1306	4	can	can	AUX
taxlaw-6842	1306	5	not	not	PART
taxlaw-6842	1306	6	make	make	VERB
taxlaw-6842	1306	7	this	this	DET
taxlaw-6842	1306	8	self	self	NOUN
taxlaw-6842	1306	9	-	-	PUNCT
taxlaw-6842	1306	10	interested	interest	VERB
taxlaw-6842	1306	11	choice	choice	NOUN
taxlaw-6842	1306	12	if	if	SCONJ
taxlaw-6842	1306	13	disclosure	disclosure	NOUN
taxlaw-6842	1306	14	is	be	AUX
taxlaw-6842	1306	15	mandatory	mandatory	ADJ
taxlaw-6842	1306	16	.	.	PUNCT
taxlaw-6842	1307	1	third	third	ADJ
taxlaw-6842	1307	2	,	,	PUNCT
taxlaw-6842	1307	3	compared	compare	VERB
taxlaw-6842	1307	4	with	with	ADP
taxlaw-6842	1307	5	for	for	ADP
taxlaw-6842	1307	6	-	-	PUNCT
taxlaw-6842	1307	7	profit	profit	NOUN
taxlaw-6842	1307	8	firms	firm	NOUN
taxlaw-6842	1307	9	,	,	PUNCT
taxlaw-6842	1307	10	nonprofits	nonprofit	NOUN
taxlaw-6842	1307	11	can	can	AUX
taxlaw-6842	1307	12	offer	offer	VERB
taxlaw-6842	1307	13	a	a	DET
taxlaw-6842	1307	14	more	more	ADV
taxlaw-6842	1307	15	plausible	plausible	ADJ
taxlaw-6842	1307	16	explanation	explanation	NOUN
taxlaw-6842	1307	17	for	for	ADP
taxlaw-6842	1307	18	not	not	PART
taxlaw-6842	1307	19	providing	provide	VERB
taxlaw-6842	1307	20	a	a	DET
taxlaw-6842	1307	21	program	program	NOUN
taxlaw-6842	1307	22	analysis	analysis	NOUN
taxlaw-6842	1307	23	,	,	PUNCT
taxlaw-6842	1307	24	so	so	ADV
taxlaw-6842	1307	25	their	their	PRON
taxlaw-6842	1307	26	silence	silence	NOUN
taxlaw-6842	1307	27	is	be	AUX
taxlaw-6842	1307	28	less	less	ADV
taxlaw-6842	1307	29	likely	likely	ADJ
taxlaw-6842	1307	30	to	to	PART
taxlaw-6842	1307	31	be	be	AUX
taxlaw-6842	1307	32	construed	construe	VERB
taxlaw-6842	1307	33	as	as	ADP
taxlaw-6842	1307	34	a	a	DET
taxlaw-6842	1307	35	red	red	ADJ
taxlaw-6842	1307	36	flag	flag	NOUN
taxlaw-6842	1307	37	.	.	PUNCT
taxlaw-6842	1308	1	183	183	NUM
taxlaw-6842	1308	2	easterbrook	easterbrook	PROPN
taxlaw-6842	1308	3	&	&	CCONJ
taxlaw-6842	1308	4	fischel	fischel	PROPN
taxlaw-6842	1308	5	,	,	PUNCT
taxlaw-6842	1308	6	supra	supra	PROPN
taxlaw-6842	1308	7	note	note	NOUN
taxlaw-6842	1308	8	161	161	NUM
taxlaw-6842	1308	9	,	,	PUNCT
taxlaw-6842	1308	10	at	at	ADP
taxlaw-6842	1308	11	683	683	NUM
taxlaw-6842	1308	12	.	.	PUNCT
taxlaw-6842	1309	1	184	184	NUM
taxlaw-6842	1309	2	cf	cf	NOUN
taxlaw-6842	1309	3	.	.	PUNCT
taxlaw-6842	1310	1	coffee	coffee	NOUN
taxlaw-6842	1310	2	,	,	PUNCT
taxlaw-6842	1310	3	supra	supra	PROPN
taxlaw-6842	1310	4	note	note	NOUN
taxlaw-6842	1310	5	161	161	NUM
taxlaw-6842	1310	6	,	,	PUNCT
taxlaw-6842	1310	7	at	at	ADP
taxlaw-6842	1310	8	728	728	NUM
taxlaw-6842	1310	9	(	(	PUNCT
taxlaw-6842	1310	10	“	"	PUNCT
taxlaw-6842	1310	11	[	[	X
taxlaw-6842	1310	12	i]f	i]f	ADJ
taxlaw-6842	1310	13	market	market	NOUN
taxlaw-6842	1310	14	forces	force	NOUN
taxlaw-6842	1310	15	are	be	AUX
taxlaw-6842	1310	16	inadequate	inadequate	ADJ
taxlaw-6842	1310	17	to	to	PART
taxlaw-6842	1310	18	produce	produce	VERB
taxlaw-6842	1310	19	the	the	DET
taxlaw-6842	1310	20	socially	socially	ADV
taxlaw-6842	1310	21	optimal	optimal	ADJ
taxlaw-6842	1310	22	supply	supply	NOUN
taxlaw-6842	1310	23	of	of	ADP
taxlaw-6842	1310	24	research	research	NOUN
taxlaw-6842	1310	25	,	,	PUNCT
taxlaw-6842	1310	26	then	then	ADV
taxlaw-6842	1310	27	a	a	DET
taxlaw-6842	1310	28	regulatory	regulatory	ADJ
taxlaw-6842	1310	29	response	response	NOUN
taxlaw-6842	1310	30	may	may	AUX
taxlaw-6842	1310	31	be	be	AUX
taxlaw-6842	1310	32	justified	justify	VERB
taxlaw-6842	1310	33	”	"	PUNCT
taxlaw-6842	1310	34	)	)	PUNCT
taxlaw-6842	1310	35	;	;	PUNCT
taxlaw-6842	1310	36	goshen	goshen	PROPN
taxlaw-6842	1310	37	&	&	CCONJ
taxlaw-6842	1310	38	parchomovsky	parchomovsky	PROPN
taxlaw-6842	1310	39	,	,	PUNCT
taxlaw-6842	1310	40	supra	supra	PROPN
taxlaw-6842	1310	41	note	note	PROPN
taxlaw-6842	1310	42	68	68	NUM
taxlaw-6842	1310	43	,	,	PUNCT
taxlaw-6842	1310	44	at	at	ADP
taxlaw-6842	1310	45	756	756	NUM
taxlaw-6842	1310	46	(	(	PUNCT
taxlaw-6842	1310	47	concluding	conclude	VERB
taxlaw-6842	1310	48	that	that	DET
taxlaw-6842	1310	49	information	information	NOUN
taxlaw-6842	1310	50	is	be	AUX
taxlaw-6842	1310	51	a	a	DET
taxlaw-6842	1310	52	public	public	ADJ
taxlaw-6842	1310	53	good	good	NOUN
taxlaw-6842	1310	54	and	and	CCONJ
taxlaw-6842	1310	55	“	"	PUNCT
taxlaw-6842	1310	56	the	the	DET
taxlaw-6842	1310	57	misalignment	misalignment	NOUN
taxlaw-6842	1310	58	between	between	ADP
taxlaw-6842	1310	59	the	the	DET
taxlaw-6842	1310	60	private	private	ADJ
taxlaw-6842	1310	61	and	and	CCONJ
taxlaw-6842	1310	62	social	social	ADJ
taxlaw-6842	1310	63	value	value	NOUN
taxlaw-6842	1310	64	of	of	ADP
taxlaw-6842	1310	65	information	information	NOUN
taxlaw-6842	1310	66	justifies	justify	VERB
taxlaw-6842	1310	67	mandatory	mandatory	ADJ
taxlaw-6842	1310	68	disclosure	disclosure	NOUN
taxlaw-6842	1310	69	”	"	PUNCT
taxlaw-6842	1310	70	)	)	PUNCT
taxlaw-6842	1310	71	.	.	PUNCT
taxlaw-6842	1311	1	2020	2020	NUM
taxlaw-6842	1311	2	]	]	PUNCT
taxlaw-6842	1311	3	enhancing	enhance	VERB
taxlaw-6842	1311	4	efficiency	efficiency	NOUN
taxlaw-6842	1311	5	at	at	ADP
taxlaw-6842	1311	6	nonprofits	nonprofit	NOUN
taxlaw-6842	1311	7	with	with	ADP
taxlaw-6842	1311	8	analysis	analysis	NOUN
taxlaw-6842	1311	9	and	and	CCONJ
taxlaw-6842	1311	10	disclosure	disclosure	NOUN
taxlaw-6842	1311	11	131	131	NUM
taxlaw-6842	1311	12	unlike	unlike	ADP
taxlaw-6842	1311	13	a	a	DET
taxlaw-6842	1311	14	for	for	ADP
taxlaw-6842	1311	15	-	-	PUNCT
taxlaw-6842	1311	16	profit	profit	NOUN
taxlaw-6842	1311	17	firm	firm	NOUN
taxlaw-6842	1311	18	,	,	PUNCT
taxlaw-6842	1311	19	a	a	DET
taxlaw-6842	1311	20	nonprofit	nonprofit	NOUN
taxlaw-6842	1311	21	can	can	AUX
taxlaw-6842	1311	22	plead	plead	VERB
taxlaw-6842	1311	23	poverty	poverty	NOUN
taxlaw-6842	1311	24	.	.	PUNCT
taxlaw-6842	1312	1	“	"	PUNCT
taxlaw-6842	1312	2	every	every	DET
taxlaw-6842	1312	3	dollar	dollar	NOUN
taxlaw-6842	1312	4	i	i	PRON
taxlaw-6842	1312	5	spend	spend	VERB
taxlaw-6842	1312	6	on	on	ADP
taxlaw-6842	1312	7	a	a	DET
taxlaw-6842	1312	8	program	program	NOUN
taxlaw-6842	1312	9	analysis	analysis	NOUN
taxlaw-6842	1312	10	,	,	PUNCT
taxlaw-6842	1312	11	”	"	PUNCT
taxlaw-6842	1312	12	the	the	DET
taxlaw-6842	1312	13	head	head	NOUN
taxlaw-6842	1312	14	of	of	ADP
taxlaw-6842	1312	15	a	a	DET
taxlaw-6842	1312	16	soup	soup	NOUN
taxlaw-6842	1312	17	kitchen	kitchen	NOUN
taxlaw-6842	1312	18	might	might	AUX
taxlaw-6842	1312	19	say	say	VERB
taxlaw-6842	1312	20	,	,	PUNCT
taxlaw-6842	1312	21	“	"	PUNCT
taxlaw-6842	1312	22	is	be	AUX
taxlaw-6842	1312	23	a	a	DET
taxlaw-6842	1312	24	dollar	dollar	NOUN
taxlaw-6842	1312	25	i	i	PRON
taxlaw-6842	1312	26	ca	can	AUX
taxlaw-6842	1312	27	n’t	not	PART
taxlaw-6842	1312	28	spend	spend	VERB
taxlaw-6842	1312	29	on	on	ADP
taxlaw-6842	1312	30	feeding	feed	VERB
taxlaw-6842	1312	31	clients	client	NOUN
taxlaw-6842	1312	32	.	.	PUNCT
taxlaw-6842	1312	33	”185	”185	PUNCT
taxlaw-6842	1313	1	this	this	DET
taxlaw-6842	1313	2	argument	argument	NOUN
taxlaw-6842	1313	3	often	often	ADV
taxlaw-6842	1313	4	is	be	AUX
taxlaw-6842	1313	5	based	base	VERB
taxlaw-6842	1313	6	on	on	ADP
taxlaw-6842	1313	7	a	a	DET
taxlaw-6842	1313	8	false	false	ADJ
taxlaw-6842	1313	9	economy	economy	NOUN
taxlaw-6842	1313	10	,	,	PUNCT
taxlaw-6842	1313	11	as	as	SCONJ
taxlaw-6842	1313	12	noted	note	VERB
taxlaw-6842	1313	13	above	above	ADV
taxlaw-6842	1313	14	,	,	PUNCT
taxlaw-6842	1313	15	since	since	SCONJ
taxlaw-6842	1313	16	the	the	DET
taxlaw-6842	1313	17	analysis	analysis	NOUN
taxlaw-6842	1313	18	should	should	AUX
taxlaw-6842	1313	19	help	help	VERB
taxlaw-6842	1313	20	a	a	DET
taxlaw-6842	1313	21	nonprofit	nonprofit	ADJ
taxlaw-6842	1313	22	run	run	NOUN
taxlaw-6842	1313	23	more	more	ADV
taxlaw-6842	1313	24	efficiently	efficiently	ADV
taxlaw-6842	1313	25	and	and	CCONJ
taxlaw-6842	1313	26	raise	raise	VERB
taxlaw-6842	1313	27	more	more	ADJ
taxlaw-6842	1313	28	money	money	NOUN
taxlaw-6842	1313	29	.	.	PUNCT
taxlaw-6842	1314	1	but	but	CCONJ
taxlaw-6842	1314	2	frugality	frugality	NOUN
taxlaw-6842	1314	3	could	could	AUX
taxlaw-6842	1314	4	still	still	ADV
taxlaw-6842	1314	5	be	be	AUX
taxlaw-6842	1314	6	a	a	DET
taxlaw-6842	1314	7	plausible	plausible	ADJ
taxlaw-6842	1314	8	pretext	pretext	NOUN
taxlaw-6842	1314	9	,	,	PUNCT
taxlaw-6842	1314	10	which	which	PRON
taxlaw-6842	1314	11	spares	spare	VERB
taxlaw-6842	1314	12	nonprofits	nonprofit	NOUN
taxlaw-6842	1314	13	from	from	ADP
taxlaw-6842	1314	14	issuing	issue	VERB
taxlaw-6842	1314	15	disclosure	disclosure	NOUN
taxlaw-6842	1314	16	—	—	PUNCT
taxlaw-6842	1314	17	even	even	ADV
taxlaw-6842	1314	18	when	when	SCONJ
taxlaw-6842	1314	19	they	they	PRON
taxlaw-6842	1314	20	are	be	AUX
taxlaw-6842	1314	21	,	,	PUNCT
taxlaw-6842	1314	22	in	in	ADP
taxlaw-6842	1314	23	fact	fact	NOUN
taxlaw-6842	1314	24	,	,	PUNCT
taxlaw-6842	1314	25	seeking	seek	VERB
taxlaw-6842	1314	26	to	to	PART
taxlaw-6842	1314	27	conceal	conceal	VERB
taxlaw-6842	1314	28	bad	bad	ADJ
taxlaw-6842	1314	29	news.186	news.186	PROPN
taxlaw-6842	1314	30	2	2	NUM
taxlaw-6842	1314	31	.	.	PUNCT
taxlaw-6842	1314	32	voluntary	voluntary	ADJ
taxlaw-6842	1314	33	disclosure	disclosure	NOUN
taxlaw-6842	1314	34	is	be	AUX
taxlaw-6842	1314	35	less	less	ADV
taxlaw-6842	1314	36	useful	useful	ADJ
taxlaw-6842	1314	37	if	if	SCONJ
taxlaw-6842	1314	38	disclosure	disclosure	NOUN
taxlaw-6842	1314	39	is	be	AUX
taxlaw-6842	1314	40	voluntary	voluntary	ADJ
taxlaw-6842	1314	41	,	,	PUNCT
taxlaw-6842	1314	42	there	there	PRON
taxlaw-6842	1314	43	is	be	VERB
taxlaw-6842	1314	44	a	a	DET
taxlaw-6842	1314	45	risk	risk	NOUN
taxlaw-6842	1314	46	not	not	PART
taxlaw-6842	1314	47	only	only	ADV
taxlaw-6842	1314	48	that	that	SCONJ
taxlaw-6842	1314	49	less	less	ADJ
taxlaw-6842	1314	50	information	information	NOUN
taxlaw-6842	1314	51	will	will	AUX
taxlaw-6842	1314	52	be	be	AUX
taxlaw-6842	1314	53	disclosed	disclose	VERB
taxlaw-6842	1314	54	,	,	PUNCT
taxlaw-6842	1314	55	but	but	CCONJ
taxlaw-6842	1314	56	also	also	ADV
taxlaw-6842	1314	57	that	that	SCONJ
taxlaw-6842	1314	58	it	it	PRON
taxlaw-6842	1314	59	will	will	AUX
taxlaw-6842	1314	60	be	be	AUX
taxlaw-6842	1314	61	less	less	ADV
taxlaw-6842	1314	62	useful	useful	ADJ
taxlaw-6842	1314	63	.	.	PUNCT
taxlaw-6842	1315	1	if	if	SCONJ
taxlaw-6842	1315	2	only	only	ADV
taxlaw-6842	1315	3	a	a	DET
taxlaw-6842	1315	4	subset	subset	NOUN
taxlaw-6842	1315	5	of	of	ADP
taxlaw-6842	1315	6	nonprofits	nonprofit	NOUN
taxlaw-6842	1315	7	provide	provide	VERB
taxlaw-6842	1315	8	a	a	DET
taxlaw-6842	1315	9	program	program	NOUN
taxlaw-6842	1315	10	analysis	analysis	NOUN
taxlaw-6842	1315	11	,	,	PUNCT
taxlaw-6842	1315	12	it	it	PRON
taxlaw-6842	1315	13	becomes	become	VERB
taxlaw-6842	1315	14	more	more	ADV
taxlaw-6842	1315	15	difficult	difficult	ADJ
taxlaw-6842	1315	16	to	to	PART
taxlaw-6842	1315	17	compare	compare	VERB
taxlaw-6842	1315	18	those	those	PRON
taxlaw-6842	1315	19	that	that	PRON
taxlaw-6842	1315	20	do	do	VERB
taxlaw-6842	1315	21	with	with	ADP
taxlaw-6842	1315	22	those	those	PRON
taxlaw-6842	1315	23	that	that	PRON
taxlaw-6842	1315	24	do	do	VERB
taxlaw-6842	1315	25	not	not	PART
taxlaw-6842	1315	26	.	.	PUNCT
taxlaw-6842	1316	1	even	even	ADV
taxlaw-6842	1316	2	among	among	ADP
taxlaw-6842	1316	3	nonprofits	nonprofit	NOUN
taxlaw-6842	1316	4	that	that	PRON
taxlaw-6842	1316	5	do	do	AUX
taxlaw-6842	1316	6	issue	issue	VERB
taxlaw-6842	1316	7	disclosure	disclosure	NOUN
taxlaw-6842	1316	8	,	,	PUNCT
taxlaw-6842	1316	9	comparisons	comparison	NOUN
taxlaw-6842	1316	10	are	be	AUX
taxlaw-6842	1316	11	more	more	ADV
taxlaw-6842	1316	12	difficult	difficult	ADJ
taxlaw-6842	1316	13	if	if	SCONJ
taxlaw-6842	1316	14	organizations	organization	NOUN
taxlaw-6842	1316	15	share	share	VERB
taxlaw-6842	1316	16	different	different	ADJ
taxlaw-6842	1316	17	information	information	NOUN
taxlaw-6842	1316	18	or	or	CCONJ
taxlaw-6842	1316	19	use	use	VERB
taxlaw-6842	1316	20	inconsistent	inconsistent	ADJ
taxlaw-6842	1316	21	methodologies	methodology	NOUN
taxlaw-6842	1316	22	,	,	PUNCT
taxlaw-6842	1316	23	as	as	SCONJ
taxlaw-6842	1316	24	noted	note	VERB
taxlaw-6842	1316	25	above	above	ADV
taxlaw-6842	1316	26	.	.	PUNCT
taxlaw-6842	1317	1	with	with	ADP
taxlaw-6842	1317	2	mandatory	mandatory	ADJ
taxlaw-6842	1317	3	disclosure	disclosure	NOUN
taxlaw-6842	1317	4	,	,	PUNCT
taxlaw-6842	1317	5	a	a	DET
taxlaw-6842	1317	6	format	format	NOUN
taxlaw-6842	1317	7	can	can	AUX
taxlaw-6842	1317	8	be	be	AUX
taxlaw-6842	1317	9	specified	specify	VERB
taxlaw-6842	1317	10	to	to	PART
taxlaw-6842	1317	11	facilitate	facilitate	VERB
taxlaw-6842	1317	12	comparisons	comparison	NOUN
taxlaw-6842	1317	13	.	.	PUNCT
taxlaw-6842	1318	1	for	for	ADP
taxlaw-6842	1318	2	example	example	NOUN
taxlaw-6842	1318	3	,	,	PUNCT
taxlaw-6842	1318	4	all	all	DET
taxlaw-6842	1318	5	nonprofits	nonprofit	NOUN
taxlaw-6842	1318	6	can	can	AUX
taxlaw-6842	1318	7	be	be	AUX
taxlaw-6842	1318	8	required	require	VERB
taxlaw-6842	1318	9	to	to	PART
taxlaw-6842	1318	10	answer	answer	VERB
taxlaw-6842	1318	11	the	the	DET
taxlaw-6842	1318	12	three	three	NUM
taxlaw-6842	1318	13	questions	question	NOUN
taxlaw-6842	1318	14	,	,	PUNCT
taxlaw-6842	1318	15	but	but	CCONJ
taxlaw-6842	1318	16	soup	soup	NOUN
taxlaw-6842	1318	17	kitchens	kitchen	NOUN
taxlaw-6842	1318	18	and	and	CCONJ
taxlaw-6842	1318	19	orchestras	orchestra	NOUN
taxlaw-6842	1318	20	can	can	AUX
taxlaw-6842	1318	21	answer	answer	VERB
taxlaw-6842	1318	22	with	with	ADP
taxlaw-6842	1318	23	different	different	ADJ
taxlaw-6842	1318	24	types	type	NOUN
taxlaw-6842	1318	25	of	of	ADP
taxlaw-6842	1318	26	information	information	NOUN
taxlaw-6842	1318	27	.	.	PUNCT
taxlaw-6842	1319	1	regulators	regulator	NOUN
taxlaw-6842	1319	2	should	should	AUX
taxlaw-6842	1319	3	be	be	AUX
taxlaw-6842	1319	4	careful	careful	ADJ
taxlaw-6842	1319	5	not	not	PART
taxlaw-6842	1319	6	to	to	PART
taxlaw-6842	1319	7	prescribe	prescribe	VERB
taxlaw-6842	1319	8	the	the	DET
taxlaw-6842	1319	9	details	detail	NOUN
taxlaw-6842	1319	10	of	of	ADP
taxlaw-6842	1319	11	what	what	PRON
taxlaw-6842	1319	12	each	each	DET
taxlaw-6842	1319	13	type	type	NOUN
taxlaw-6842	1319	14	of	of	ADP
taxlaw-6842	1319	15	nonprofit	nonprofit	ADJ
taxlaw-6842	1319	16	should	should	AUX
taxlaw-6842	1319	17	disclose	disclose	VERB
taxlaw-6842	1319	18	,	,	PUNCT
taxlaw-6842	1319	19	as	as	ADP
taxlaw-6842	1319	20	noted	note	VERB
taxlaw-6842	1319	21	above.187	above.187	NOUN
taxlaw-6842	1319	22	yet	yet	CCONJ
taxlaw-6842	1319	23	they	they	PRON
taxlaw-6842	1319	24	can	can	AUX
taxlaw-6842	1319	25	nudge	nudge	VERB
taxlaw-6842	1319	26	the	the	DET
taxlaw-6842	1319	27	process	process	NOUN
taxlaw-6842	1319	28	along	along	ADV
taxlaw-6842	1319	29	,	,	PUNCT
taxlaw-6842	1319	30	relying	rely	VERB
taxlaw-6842	1319	31	on	on	ADP
taxlaw-6842	1319	32	competing	compete	VERB
taxlaw-6842	1319	33	nonprofits	nonprofit	NOUN
taxlaw-6842	1319	34	to	to	PART
taxlaw-6842	1319	35	vet	vet	VERB
taxlaw-6842	1319	36	different	different	ADJ
taxlaw-6842	1319	37	methods	method	NOUN
taxlaw-6842	1319	38	of	of	ADP
taxlaw-6842	1319	39	sharing	share	VERB
taxlaw-6842	1319	40	information	information	NOUN
taxlaw-6842	1319	41	,	,	PUNCT
taxlaw-6842	1319	42	mediated	mediate	VERB
taxlaw-6842	1319	43	by	by	ADP
taxlaw-6842	1319	44	funders	funder	NOUN
taxlaw-6842	1319	45	,	,	PUNCT
taxlaw-6842	1319	46	rating	rating	NOUN
taxlaw-6842	1319	47	agencies	agency	NOUN
taxlaw-6842	1319	48	,	,	PUNCT
taxlaw-6842	1319	49	and	and	CCONJ
taxlaw-6842	1319	50	industry	industry	NOUN
taxlaw-6842	1319	51	groups	group	NOUN
taxlaw-6842	1319	52	.	.	PUNCT
taxlaw-6842	1320	1	admittedly	admittedly	ADV
taxlaw-6842	1320	2	,	,	PUNCT
taxlaw-6842	1320	3	a	a	DET
taxlaw-6842	1320	4	common	common	ADJ
taxlaw-6842	1320	5	approach	approach	NOUN
taxlaw-6842	1320	6	could	could	AUX
taxlaw-6842	1320	7	still	still	ADV
taxlaw-6842	1320	8	emerge	emerge	VERB
taxlaw-6842	1320	9	if	if	SCONJ
taxlaw-6842	1320	10	disclosure	disclosure	NOUN
taxlaw-6842	1320	11	is	be	AUX
taxlaw-6842	1320	12	voluntary	voluntary	ADJ
taxlaw-6842	1320	13	,	,	PUNCT
taxlaw-6842	1320	14	but	but	CCONJ
taxlaw-6842	1320	15	some	some	DET
taxlaw-6842	1320	16	nonprofits	nonprofit	NOUN
taxlaw-6842	1320	17	might	might	AUX
taxlaw-6842	1320	18	be	be	AUX
taxlaw-6842	1320	19	less	less	ADV
taxlaw-6842	1320	20	willing	willing	ADJ
taxlaw-6842	1320	21	to	to	PART
taxlaw-6842	1320	22	participate	participate	VERB
taxlaw-6842	1320	23	in	in	ADP
taxlaw-6842	1320	24	this	this	DET
taxlaw-6842	1320	25	process	process	NOUN
taxlaw-6842	1320	26	without	without	ADP
taxlaw-6842	1320	27	a	a	DET
taxlaw-6842	1320	28	regulatory	regulatory	ADJ
taxlaw-6842	1320	29	mandate	mandate	NOUN
taxlaw-6842	1320	30	to	to	PART
taxlaw-6842	1320	31	do	do	AUX
taxlaw-6842	1320	32	so	so	ADV
taxlaw-6842	1320	33	.	.	PUNCT
taxlaw-6842	1321	1	d.	d.	PROPN
taxlaw-6842	1321	2	concerns	concern	NOUN
taxlaw-6842	1321	3	about	about	ADP
taxlaw-6842	1321	4	mandatory	mandatory	ADJ
taxlaw-6842	1321	5	disclosure	disclosure	NOUN
taxlaw-6842	1321	6	the	the	DET
taxlaw-6842	1321	7	prior	prior	ADJ
taxlaw-6842	1321	8	section	section	NOUN
taxlaw-6842	1321	9	offered	offer	VERB
taxlaw-6842	1321	10	reasons	reason	NOUN
taxlaw-6842	1321	11	to	to	PART
taxlaw-6842	1321	12	require	require	VERB
taxlaw-6842	1321	13	the	the	DET
taxlaw-6842	1321	14	disclosure	disclosure	NOUN
taxlaw-6842	1321	15	recommended	recommend	VERB
taxlaw-6842	1321	16	here	here	ADV
taxlaw-6842	1321	17	.	.	PUNCT
taxlaw-6842	1322	1	this	this	DET
taxlaw-6842	1322	2	section	section	NOUN
taxlaw-6842	1322	3	considers	consider	VERB
taxlaw-6842	1322	4	offsetting	offset	VERB
taxlaw-6842	1322	5	reasons	reason	NOUN
taxlaw-6842	1322	6	not	not	PART
taxlaw-6842	1322	7	to	to	PART
taxlaw-6842	1322	8	do	do	VERB
taxlaw-6842	1322	9	so	so	ADV
taxlaw-6842	1322	10	.	.	PUNCT
taxlaw-6842	1323	1	the	the	DET
taxlaw-6842	1323	2	main	main	ADJ
taxlaw-6842	1323	3	downside	downside	NOUN
taxlaw-6842	1323	4	is	be	AUX
taxlaw-6842	1323	5	cost	cost	NOUN
taxlaw-6842	1323	6	,	,	PUNCT
taxlaw-6842	1323	7	at	at	ADP
taxlaw-6842	1323	8	least	least	ADJ
taxlaw-6842	1323	9	for	for	ADP
taxlaw-6842	1323	10	small	small	ADJ
taxlaw-6842	1323	11	nonprofits	nonprofit	NOUN
taxlaw-6842	1323	12	.	.	PUNCT
taxlaw-6842	1324	1	other	other	ADJ
taxlaw-6842	1324	2	familiar	familiar	ADJ
taxlaw-6842	1324	3	criticisms	criticism	NOUN
taxlaw-6842	1324	4	of	of	ADP
taxlaw-6842	1324	5	mandatory	mandatory	ADJ
taxlaw-6842	1324	6	disclosure	disclosure	NOUN
taxlaw-6842	1324	7	—	—	PUNCT
taxlaw-6842	1324	8	the	the	DET
taxlaw-6842	1324	9	risk	risk	NOUN
taxlaw-6842	1324	10	that	that	PRON
taxlaw-6842	1324	11	no	no	DET
taxlaw-6842	1324	12	one	one	PRON
taxlaw-6842	1324	13	would	would	AUX
taxlaw-6842	1324	14	read	read	VERB
taxlaw-6842	1324	15	it	it	PRON
taxlaw-6842	1324	16	or	or	CCONJ
taxlaw-6842	1324	17	that	that	SCONJ
taxlaw-6842	1324	18	it	it	PRON
taxlaw-6842	1324	19	would	would	AUX
taxlaw-6842	1324	20	crowd	crowd	VERB
taxlaw-6842	1324	21	out	out	ADP
taxlaw-6842	1324	22	better	well	ADJ
taxlaw-6842	1324	23	regulatory	regulatory	ADJ
taxlaw-6842	1324	24	alternatives	alternative	NOUN
taxlaw-6842	1324	25	—	—	PUNCT
taxlaw-6842	1324	26	should	should	AUX
taxlaw-6842	1324	27	not	not	PART
taxlaw-6842	1324	28	apply	apply	VERB
taxlaw-6842	1324	29	in	in	ADP
taxlaw-6842	1324	30	this	this	DET
taxlaw-6842	1324	31	context	context	NOUN
taxlaw-6842	1324	32	.	.	PUNCT
taxlaw-6842	1325	1	185	185	NUM
taxlaw-6842	1325	2	cf	cf	NOUN
taxlaw-6842	1325	3	.	.	PUNCT
taxlaw-6842	1326	1	melissa	melissa	PROPN
taxlaw-6842	1326	2	m.	m.	PROPN
taxlaw-6842	1326	3	stone	stone	PROPN
taxlaw-6842	1326	4	&	&	CCONJ
taxlaw-6842	1326	5	susan	susan	PROPN
taxlaw-6842	1326	6	cutcher	cutcher	PROPN
taxlaw-6842	1326	7	-	-	PUNCT
taxlaw-6842	1326	8	gershenfeld	gershenfeld	NOUN
taxlaw-6842	1326	9	,	,	PUNCT
taxlaw-6842	1326	10	challenges	challenge	NOUN
taxlaw-6842	1326	11	of	of	ADP
taxlaw-6842	1326	12	measuring	measure	VERB
taxlaw-6842	1326	13	performance	performance	NOUN
taxlaw-6842	1326	14	in	in	ADP
taxlaw-6842	1326	15	nonprofit	nonprofit	ADJ
taxlaw-6842	1326	16	organizations	organization	NOUN
taxlaw-6842	1326	17	,	,	PUNCT
taxlaw-6842	1326	18	in	in	ADP
taxlaw-6842	1326	19	measuring	measure	VERB
taxlaw-6842	1326	20	impact	impact	NOUN
taxlaw-6842	1326	21	,	,	PUNCT
taxlaw-6842	1326	22	supra	supra	PROPN
taxlaw-6842	1326	23	note	note	NOUN
taxlaw-6842	1326	24	8	8	NUM
taxlaw-6842	1326	25	,	,	PUNCT
taxlaw-6842	1326	26	at	at	ADP
taxlaw-6842	1326	27	52	52	NUM
taxlaw-6842	1326	28	,	,	PUNCT
taxlaw-6842	1326	29	54	54	NUM
taxlaw-6842	1326	30	(	(	PUNCT
taxlaw-6842	1326	31	noting	note	VERB
taxlaw-6842	1326	32	that	that	SCONJ
taxlaw-6842	1326	33	funders	funder	NOUN
taxlaw-6842	1326	34	and	and	CCONJ
taxlaw-6842	1326	35	nonprofit	nonprofit	ADJ
taxlaw-6842	1326	36	executives	executive	NOUN
taxlaw-6842	1326	37	interviewed	interview	VERB
taxlaw-6842	1326	38	“	"	PUNCT
taxlaw-6842	1326	39	fear	fear	VERB
taxlaw-6842	1326	40	that	that	SCONJ
taxlaw-6842	1326	41	money	money	NOUN
taxlaw-6842	1326	42	spent	spend	VERB
taxlaw-6842	1326	43	on	on	ADP
taxlaw-6842	1326	44	evaluating	evaluate	VERB
taxlaw-6842	1326	45	performance	performance	NOUN
taxlaw-6842	1326	46	was	be	AUX
taxlaw-6842	1326	47	money	money	NOUN
taxlaw-6842	1326	48	that	that	PRON
taxlaw-6842	1326	49	would	would	AUX
taxlaw-6842	1326	50	have	have	VERB
taxlaw-6842	1326	51	to	to	PART
taxlaw-6842	1326	52	be	be	AUX
taxlaw-6842	1326	53	taken	take	VERB
taxlaw-6842	1326	54	away	away	ADV
taxlaw-6842	1326	55	from	from	ADP
taxlaw-6842	1326	56	program	program	NOUN
taxlaw-6842	1326	57	delivery	delivery	NOUN
taxlaw-6842	1326	58	”	"	PUNCT
taxlaw-6842	1326	59	)	)	PUNCT
taxlaw-6842	1326	60	.	.	PUNCT
taxlaw-6842	1327	1	186	186	NUM
taxlaw-6842	1327	2	there	there	PRON
taxlaw-6842	1327	3	is	be	VERB
taxlaw-6842	1327	4	empirical	empirical	ADJ
taxlaw-6842	1327	5	evidence	evidence	NOUN
taxlaw-6842	1327	6	that	that	SCONJ
taxlaw-6842	1327	7	donors	donor	NOUN
taxlaw-6842	1327	8	do	do	AUX
taxlaw-6842	1327	9	not	not	PART
taxlaw-6842	1327	10	always	always	ADV
taxlaw-6842	1327	11	“	"	PUNCT
taxlaw-6842	1327	12	assume	assume	VERB
taxlaw-6842	1327	13	the	the	DET
taxlaw-6842	1327	14	worst	bad	ADJ
taxlaw-6842	1327	15	”	"	PUNCT
taxlaw-6842	1327	16	when	when	SCONJ
taxlaw-6842	1327	17	nonprofits	nonprofit	NOUN
taxlaw-6842	1327	18	choose	choose	VERB
taxlaw-6842	1327	19	not	not	PART
taxlaw-6842	1327	20	to	to	PART
taxlaw-6842	1327	21	issue	issue	VERB
taxlaw-6842	1327	22	disclosure	disclosure	NOUN
taxlaw-6842	1327	23	.	.	PUNCT
taxlaw-6842	1328	1	putnam	putnam	PROPN
taxlaw-6842	1328	2	barber	barber	PROPN
taxlaw-6842	1328	3	,	,	PUNCT
taxlaw-6842	1328	4	megan	megan	PROPN
taxlaw-6842	1328	5	farwell	farwell	PROPN
taxlaw-6842	1328	6	&	&	CCONJ
taxlaw-6842	1328	7	brian	brian	PROPN
taxlaw-6842	1328	8	galle	galle	PROPN
taxlaw-6842	1328	9	,	,	PUNCT
taxlaw-6842	1328	10	does	do	VERB
taxlaw-6842	1328	11	mandatory	mandatory	ADJ
taxlaw-6842	1328	12	disclosure	disclosure	NOUN
taxlaw-6842	1328	13	matter	matter	NOUN
taxlaw-6842	1328	14	?	?	PUNCT
taxlaw-6842	1329	1	the	the	DET
taxlaw-6842	1329	2	case	case	NOUN
taxlaw-6842	1329	3	of	of	ADP
taxlaw-6842	1329	4	nonprofit	nonprofit	ADJ
taxlaw-6842	1329	5	fundraising	fundraising	NOUN
taxlaw-6842	1329	6	17	17	NUM
taxlaw-6842	1329	7	(	(	PUNCT
taxlaw-6842	1329	8	june	june	PROPN
taxlaw-6842	1329	9	12	12	NUM
taxlaw-6842	1329	10	,	,	PUNCT
taxlaw-6842	1329	11	2020	2020	NUM
taxlaw-6842	1329	12	)	)	PUNCT
taxlaw-6842	1329	13	,	,	PUNCT
taxlaw-6842	1329	14	ssrn	ssrn	NOUN
taxlaw-6842	1329	15	:	:	PUNCT
taxlaw-6842	1329	16	https://ssrn.com/abstract=3625800	https://ssrn.com/abstract=3625800	PRON
taxlaw-6842	1329	17	or	or	CCONJ
taxlaw-6842	1329	18	http://dx.doi.org/10.2139/ssrn.3625800	http://dx.doi.org/10.2139/ssrn.3625800	PROPN
taxlaw-6842	1329	19	[	[	X
taxlaw-6842	1329	20	https://perma.cc/6k7g-h5ql	https://perma.cc/6k7g-h5ql	X
taxlaw-6842	1329	21	]	]	X
taxlaw-6842	1329	22	(	(	PUNCT
taxlaw-6842	1329	23	when	when	SCONJ
taxlaw-6842	1329	24	charities	charity	NOUN
taxlaw-6842	1329	25	were	be	AUX
taxlaw-6842	1329	26	required	require	VERB
taxlaw-6842	1329	27	to	to	PART
taxlaw-6842	1329	28	disclose	disclose	VERB
taxlaw-6842	1329	29	the	the	DET
taxlaw-6842	1329	30	ratio	ratio	NOUN
taxlaw-6842	1329	31	of	of	ADP
taxlaw-6842	1329	32	their	their	PRON
taxlaw-6842	1329	33	fundraising	fundraising	NOUN
taxlaw-6842	1329	34	costs	cost	NOUN
taxlaw-6842	1329	35	to	to	ADP
taxlaw-6842	1329	36	their	their	PRON
taxlaw-6842	1329	37	budget	budget	NOUN
taxlaw-6842	1329	38	,	,	PUNCT
taxlaw-6842	1329	39	donations	donation	NOUN
taxlaw-6842	1329	40	declined	decline	VERB
taxlaw-6842	1329	41	for	for	ADP
taxlaw-6842	1329	42	nonprofits	nonprofit	NOUN
taxlaw-6842	1329	43	with	with	ADP
taxlaw-6842	1329	44	high	high	ADJ
taxlaw-6842	1329	45	ratios	ratio	NOUN
taxlaw-6842	1329	46	,	,	PUNCT
taxlaw-6842	1329	47	so	so	SCONJ
taxlaw-6842	1329	48	donors	donor	NOUN
taxlaw-6842	1329	49	must	must	AUX
taxlaw-6842	1329	50	not	not	PART
taxlaw-6842	1329	51	have	have	AUX
taxlaw-6842	1329	52	assumed	assume	VERB
taxlaw-6842	1329	53	ratio	ratio	NOUN
taxlaw-6842	1329	54	was	be	AUX
taxlaw-6842	1329	55	high	high	ADJ
taxlaw-6842	1329	56	before	before	SCONJ
taxlaw-6842	1329	57	it	it	PRON
taxlaw-6842	1329	58	was	be	AUX
taxlaw-6842	1329	59	disclosed	disclose	VERB
taxlaw-6842	1329	60	)	)	PUNCT
taxlaw-6842	1329	61	.	.	PUNCT
taxlaw-6842	1330	1	187	187	NUM
taxlaw-6842	1330	2	see	see	VERB
taxlaw-6842	1330	3	supra	supra	PROPN
taxlaw-6842	1330	4	part	part	NOUN
taxlaw-6842	1330	5	iv.a.1	iv.a.1	NOUN
taxlaw-6842	1330	6	.	.	PUNCT
taxlaw-6842	1331	1	[	[	X
taxlaw-6842	1331	2	vol	vol	NOUN
taxlaw-6842	1331	3	.	.	PROPN
taxlaw-6842	1331	4	11.2	11.2	NUM
taxlaw-6842	1331	5	columbia	columbia	PROPN
taxlaw-6842	1331	6	journal	journal	PROPN
taxlaw-6842	1331	7	of	of	ADP
taxlaw-6842	1331	8	tax	tax	NOUN
taxlaw-6842	1331	9	law	law	NOUN
taxlaw-6842	1331	10	132	132	NUM
taxlaw-6842	1331	11	1	1	NUM
taxlaw-6842	1331	12	.	.	PUNCT
taxlaw-6842	1331	13	limiting	limit	VERB
taxlaw-6842	1331	14	mandatory	mandatory	ADJ
taxlaw-6842	1331	15	disclosure	disclosure	NOUN
taxlaw-6842	1331	16	to	to	ADP
taxlaw-6842	1331	17	large	large	ADJ
taxlaw-6842	1331	18	public	public	ADJ
taxlaw-6842	1331	19	charities	charity	NOUN
taxlaw-6842	1331	20	notwithstanding	notwithstanding	ADP
taxlaw-6842	1331	21	the	the	DET
taxlaw-6842	1331	22	advantages	advantage	NOUN
taxlaw-6842	1331	23	of	of	ADP
taxlaw-6842	1331	24	preparing	prepare	VERB
taxlaw-6842	1331	25	and	and	CCONJ
taxlaw-6842	1331	26	disclosing	disclose	VERB
taxlaw-6842	1331	27	a	a	DET
taxlaw-6842	1331	28	program	program	NOUN
taxlaw-6842	1331	29	analysis	analysis	NOUN
taxlaw-6842	1331	30	,	,	PUNCT
taxlaw-6842	1331	31	some	some	PRON
taxlaw-6842	1331	32	might	might	AUX
taxlaw-6842	1331	33	consider	consider	VERB
taxlaw-6842	1331	34	the	the	DET
taxlaw-6842	1331	35	cost	cost	NOUN
taxlaw-6842	1331	36	too	too	ADV
taxlaw-6842	1331	37	high	high	ADJ
taxlaw-6842	1331	38	,	,	PUNCT
taxlaw-6842	1331	39	especially	especially	ADV
taxlaw-6842	1331	40	at	at	ADP
taxlaw-6842	1331	41	small	small	ADJ
taxlaw-6842	1331	42	nonprofits	nonprofit	NOUN
taxlaw-6842	1331	43	.	.	PUNCT
taxlaw-6842	1332	1	this	this	DET
taxlaw-6842	1332	2	cost	cost	NOUN
taxlaw-6842	1332	3	should	should	AUX
taxlaw-6842	1332	4	not	not	PART
taxlaw-6842	1332	5	be	be	AUX
taxlaw-6842	1332	6	overstated	overstate	VERB
taxlaw-6842	1332	7	even	even	ADV
taxlaw-6842	1332	8	at	at	ADP
taxlaw-6842	1332	9	small	small	ADJ
taxlaw-6842	1332	10	nonprofits	nonprofit	NOUN
taxlaw-6842	1332	11	,	,	PUNCT
taxlaw-6842	1332	12	since	since	SCONJ
taxlaw-6842	1332	13	they	they	PRON
taxlaw-6842	1332	14	have	have	VERB
taxlaw-6842	1332	15	less	less	ADJ
taxlaw-6842	1332	16	to	to	PART
taxlaw-6842	1332	17	analyze	analyze	VERB
taxlaw-6842	1332	18	and	and	CCONJ
taxlaw-6842	1332	19	discuss	discuss	VERB
taxlaw-6842	1332	20	,	,	PUNCT
taxlaw-6842	1332	21	as	as	SCONJ
taxlaw-6842	1332	22	noted	note	VERB
taxlaw-6842	1332	23	above	above	ADV
taxlaw-6842	1332	24	.	.	PUNCT
taxlaw-6842	1333	1	yet	yet	CCONJ
taxlaw-6842	1333	2	there	there	PRON
taxlaw-6842	1333	3	are	be	VERB
taxlaw-6842	1333	4	still	still	ADV
taxlaw-6842	1333	5	fixed	fix	VERB
taxlaw-6842	1333	6	costs	cost	NOUN
taxlaw-6842	1333	7	,	,	PUNCT
taxlaw-6842	1333	8	including	include	VERB
taxlaw-6842	1333	9	management	management	NOUN
taxlaw-6842	1333	10	time	time	NOUN
taxlaw-6842	1333	11	,	,	PUNCT
taxlaw-6842	1333	12	which	which	PRON
taxlaw-6842	1333	13	can	can	AUX
taxlaw-6842	1333	14	represent	represent	VERB
taxlaw-6842	1333	15	a	a	DET
taxlaw-6842	1333	16	meaningful	meaningful	ADJ
taxlaw-6842	1333	17	percentage	percentage	NOUN
taxlaw-6842	1333	18	of	of	ADP
taxlaw-6842	1333	19	a	a	DET
taxlaw-6842	1333	20	small	small	ADJ
taxlaw-6842	1333	21	nonprofit	nonprofit	NOUN
taxlaw-6842	1333	22	’s	’s	PART
taxlaw-6842	1333	23	budget.188	budget.188	NOUN
taxlaw-6842	1333	24	to	to	PART
taxlaw-6842	1333	25	avoid	avoid	VERB
taxlaw-6842	1333	26	this	this	DET
taxlaw-6842	1333	27	expense	expense	NOUN
taxlaw-6842	1333	28	,	,	PUNCT
taxlaw-6842	1333	29	some	some	DET
taxlaw-6842	1333	30	small	small	ADJ
taxlaw-6842	1333	31	nonprofits	nonprofit	NOUN
taxlaw-6842	1333	32	might	might	AUX
taxlaw-6842	1333	33	reasonably	reasonably	ADV
taxlaw-6842	1333	34	decide	decide	VERB
taxlaw-6842	1333	35	not	not	PART
taxlaw-6842	1333	36	to	to	PART
taxlaw-6842	1333	37	prepare	prepare	VERB
taxlaw-6842	1333	38	a	a	DET
taxlaw-6842	1333	39	program	program	NOUN
taxlaw-6842	1333	40	analysis	analysis	NOUN
taxlaw-6842	1333	41	.	.	PUNCT
taxlaw-6842	1334	1	yet	yet	CCONJ
taxlaw-6842	1334	2	the	the	DET
taxlaw-6842	1334	3	calculation	calculation	NOUN
taxlaw-6842	1334	4	is	be	AUX
taxlaw-6842	1334	5	different	different	ADJ
taxlaw-6842	1334	6	at	at	ADP
taxlaw-6842	1334	7	large	large	ADJ
taxlaw-6842	1334	8	nonprofits	nonprofit	NOUN
taxlaw-6842	1334	9	.	.	PUNCT
taxlaw-6842	1335	1	their	their	PRON
taxlaw-6842	1335	2	scale	scale	NOUN
taxlaw-6842	1335	3	and	and	CCONJ
taxlaw-6842	1335	4	complexity	complexity	NOUN
taxlaw-6842	1335	5	make	make	VERB
taxlaw-6842	1335	6	a	a	DET
taxlaw-6842	1335	7	program	program	NOUN
taxlaw-6842	1335	8	analysis	analysis	NOUN
taxlaw-6842	1335	9	more	more	ADV
taxlaw-6842	1335	10	valuable	valuable	ADJ
taxlaw-6842	1335	11	.	.	PUNCT
taxlaw-6842	1336	1	admittedly	admittedly	ADV
taxlaw-6842	1336	2	,	,	PUNCT
taxlaw-6842	1336	3	this	this	DET
taxlaw-6842	1336	4	complexity	complexity	NOUN
taxlaw-6842	1336	5	may	may	AUX
taxlaw-6842	1336	6	force	force	VERB
taxlaw-6842	1336	7	a	a	DET
taxlaw-6842	1336	8	large	large	ADJ
taxlaw-6842	1336	9	nonprofit	nonprofit	NOUN
taxlaw-6842	1336	10	to	to	PART
taxlaw-6842	1336	11	spend	spend	VERB
taxlaw-6842	1336	12	more	more	ADJ
taxlaw-6842	1336	13	than	than	ADP
taxlaw-6842	1336	14	a	a	DET
taxlaw-6842	1336	15	small	small	ADJ
taxlaw-6842	1336	16	nonprofit	nonprofit	NOUN
taxlaw-6842	1336	17	to	to	PART
taxlaw-6842	1336	18	produce	produce	VERB
taxlaw-6842	1336	19	a	a	DET
taxlaw-6842	1336	20	program	program	NOUN
taxlaw-6842	1336	21	analysis	analysis	NOUN
taxlaw-6842	1336	22	.	.	PUNCT
taxlaw-6842	1337	1	however	however	ADV
taxlaw-6842	1337	2	,	,	PUNCT
taxlaw-6842	1337	3	this	this	DET
taxlaw-6842	1337	4	expense	expense	NOUN
taxlaw-6842	1337	5	still	still	ADV
taxlaw-6842	1337	6	is	be	AUX
taxlaw-6842	1337	7	likely	likely	ADJ
taxlaw-6842	1337	8	to	to	PART
taxlaw-6842	1337	9	represent	represent	VERB
taxlaw-6842	1337	10	a	a	DET
taxlaw-6842	1337	11	smaller	small	ADJ
taxlaw-6842	1337	12	percentage	percentage	NOUN
taxlaw-6842	1337	13	of	of	ADP
taxlaw-6842	1337	14	the	the	DET
taxlaw-6842	1337	15	large	large	ADJ
taxlaw-6842	1337	16	nonprofit	nonprofit	PROPN
taxlaw-6842	1337	17	’s	’s	PART
taxlaw-6842	1337	18	budget	budget	NOUN
taxlaw-6842	1337	19	,	,	PUNCT
taxlaw-6842	1337	20	since	since	SCONJ
taxlaw-6842	1337	21	important	important	ADJ
taxlaw-6842	1337	22	components	component	NOUN
taxlaw-6842	1337	23	,	,	PUNCT
taxlaw-6842	1337	24	such	such	ADJ
taxlaw-6842	1337	25	as	as	ADP
taxlaw-6842	1337	26	management	management	NOUN
taxlaw-6842	1337	27	time	time	NOUN
taxlaw-6842	1337	28	,	,	PUNCT
taxlaw-6842	1337	29	are	be	AUX
taxlaw-6842	1337	30	fixed	fix	VERB
taxlaw-6842	1337	31	costs	cost	NOUN
taxlaw-6842	1337	32	.	.	PUNCT
taxlaw-6842	1338	1	compared	compare	VERB
taxlaw-6842	1338	2	with	with	ADP
taxlaw-6842	1338	3	small	small	ADJ
taxlaw-6842	1338	4	nonprofits	nonprofit	NOUN
taxlaw-6842	1338	5	,	,	PUNCT
taxlaw-6842	1338	6	then	then	ADV
taxlaw-6842	1338	7	,	,	PUNCT
taxlaw-6842	1338	8	large	large	ADJ
taxlaw-6842	1338	9	ones	one	NOUN
taxlaw-6842	1338	10	are	be	AUX
taxlaw-6842	1338	11	likely	likely	ADJ
taxlaw-6842	1338	12	to	to	PART
taxlaw-6842	1338	13	derive	derive	VERB
taxlaw-6842	1338	14	more	more	ADJ
taxlaw-6842	1338	15	benefit	benefit	NOUN
taxlaw-6842	1338	16	from	from	ADP
taxlaw-6842	1338	17	a	a	DET
taxlaw-6842	1338	18	program	program	NOUN
taxlaw-6842	1338	19	analysis	analysis	NOUN
taxlaw-6842	1338	20	,	,	PUNCT
taxlaw-6842	1338	21	while	while	SCONJ
taxlaw-6842	1338	22	incurring	incur	VERB
taxlaw-6842	1338	23	a	a	DET
taxlaw-6842	1338	24	(	(	PUNCT
taxlaw-6842	1338	25	proportionally	proportionally	ADV
taxlaw-6842	1338	26	)	)	PUNCT
taxlaw-6842	1338	27	lower	low	ADJ
taxlaw-6842	1338	28	cost	cost	NOUN
taxlaw-6842	1338	29	.	.	PUNCT
taxlaw-6842	1339	1	as	as	ADP
taxlaw-6842	1339	2	a	a	DET
taxlaw-6842	1339	3	result	result	NOUN
taxlaw-6842	1339	4	,	,	PUNCT
taxlaw-6842	1339	5	if	if	SCONJ
taxlaw-6842	1339	6	a	a	PRON
taxlaw-6842	1339	7	large	large	ADJ
taxlaw-6842	1339	8	nonprofit	nonprofit	ADJ
taxlaw-6842	1339	9	“	"	PUNCT
taxlaw-6842	1339	10	pleads	plead	VERB
taxlaw-6842	1339	11	poverty	poverty	NOUN
taxlaw-6842	1339	12	”	"	PUNCT
taxlaw-6842	1339	13	in	in	ADP
taxlaw-6842	1339	14	declining	decline	VERB
taxlaw-6842	1339	15	to	to	PART
taxlaw-6842	1339	16	provide	provide	VERB
taxlaw-6842	1339	17	a	a	DET
taxlaw-6842	1339	18	program	program	NOUN
taxlaw-6842	1339	19	analysis	analysis	NOUN
taxlaw-6842	1339	20	,	,	PUNCT
taxlaw-6842	1339	21	there	there	PRON
taxlaw-6842	1339	22	is	be	VERB
taxlaw-6842	1339	23	a	a	DET
taxlaw-6842	1339	24	greater	great	ADJ
taxlaw-6842	1339	25	risk	risk	NOUN
taxlaw-6842	1339	26	that	that	SCONJ
taxlaw-6842	1339	27	this	this	DET
taxlaw-6842	1339	28	claim	claim	NOUN
taxlaw-6842	1339	29	is	be	AUX
taxlaw-6842	1339	30	a	a	DET
taxlaw-6842	1339	31	pretext	pretext	NOUN
taxlaw-6842	1339	32	to	to	PART
taxlaw-6842	1339	33	avoid	avoid	VERB
taxlaw-6842	1339	34	sharing	share	VERB
taxlaw-6842	1339	35	bad	bad	ADJ
taxlaw-6842	1339	36	news	news	NOUN
taxlaw-6842	1339	37	,	,	PUNCT
taxlaw-6842	1339	38	as	as	SCONJ
taxlaw-6842	1339	39	noted	note	VERB
taxlaw-6842	1339	40	above	above	ADV
taxlaw-6842	1339	41	.	.	PUNCT
taxlaw-6842	1340	1	given	give	VERB
taxlaw-6842	1340	2	this	this	DET
taxlaw-6842	1340	3	difference	difference	NOUN
taxlaw-6842	1340	4	between	between	ADP
taxlaw-6842	1340	5	large	large	ADJ
taxlaw-6842	1340	6	and	and	CCONJ
taxlaw-6842	1340	7	small	small	ADJ
taxlaw-6842	1340	8	nonprofits	nonprofit	NOUN
taxlaw-6842	1340	9	,	,	PUNCT
taxlaw-6842	1340	10	this	this	DET
taxlaw-6842	1340	11	article	article	NOUN
taxlaw-6842	1340	12	recommends	recommend	VERB
taxlaw-6842	1340	13	requiring	require	VERB
taxlaw-6842	1340	14	large	large	ADJ
taxlaw-6842	1340	15	nonprofits	nonprofit	NOUN
taxlaw-6842	1340	16	to	to	PART
taxlaw-6842	1340	17	disclose	disclose	VERB
taxlaw-6842	1340	18	a	a	DET
taxlaw-6842	1340	19	program	program	NOUN
taxlaw-6842	1340	20	analysis	analysis	NOUN
taxlaw-6842	1340	21	,	,	PUNCT
taxlaw-6842	1340	22	while	while	SCONJ
taxlaw-6842	1340	23	letting	let	VERB
taxlaw-6842	1340	24	small	small	ADJ
taxlaw-6842	1340	25	nonprofits	nonprofit	NOUN
taxlaw-6842	1340	26	choose	choose	VERB
taxlaw-6842	1340	27	whether	whether	SCONJ
taxlaw-6842	1340	28	to	to	PART
taxlaw-6842	1340	29	do	do	VERB
taxlaw-6842	1340	30	so.189	so.189	ADP
taxlaw-6842	1340	31	the	the	DET
taxlaw-6842	1340	32	cost	cost	NOUN
taxlaw-6842	1340	33	of	of	ADP
taxlaw-6842	1340	34	this	this	DET
taxlaw-6842	1340	35	disclosure	disclosure	NOUN
taxlaw-6842	1340	36	should	should	AUX
taxlaw-6842	1340	37	not	not	PART
taxlaw-6842	1340	38	be	be	AUX
taxlaw-6842	1340	39	an	an	DET
taxlaw-6842	1340	40	issue	issue	NOUN
taxlaw-6842	1340	41	for	for	ADP
taxlaw-6842	1340	42	nonprofits	nonprofit	NOUN
taxlaw-6842	1340	43	with	with	ADP
taxlaw-6842	1340	44	an	an	DET
taxlaw-6842	1340	45	annual	annual	ADJ
taxlaw-6842	1340	46	budget	budget	NOUN
taxlaw-6842	1340	47	over	over	ADP
taxlaw-6842	1340	48	ten	ten	NUM
taxlaw-6842	1340	49	million	million	NUM
taxlaw-6842	1340	50	dollars	dollar	NOUN
taxlaw-6842	1340	51	,	,	PUNCT
taxlaw-6842	1340	52	and	and	CCONJ
taxlaw-6842	1340	53	a	a	DET
taxlaw-6842	1340	54	lower	low	ADJ
taxlaw-6842	1340	55	threshold	threshold	NOUN
taxlaw-6842	1340	56	would	would	AUX
taxlaw-6842	1340	57	be	be	AUX
taxlaw-6842	1340	58	plausible	plausible	ADJ
taxlaw-6842	1340	59	as	as	ADV
taxlaw-6842	1340	60	well	well	ADV
taxlaw-6842	1340	61	.	.	PUNCT
taxlaw-6842	1341	1	among	among	ADP
taxlaw-6842	1341	2	these	these	DET
taxlaw-6842	1341	3	large	large	ADJ
taxlaw-6842	1341	4	nonprofits	nonprofit	NOUN
taxlaw-6842	1341	5	,	,	PUNCT
taxlaw-6842	1341	6	the	the	DET
taxlaw-6842	1341	7	case	case	NOUN
taxlaw-6842	1341	8	for	for	ADP
taxlaw-6842	1341	9	requiring	require	VERB
taxlaw-6842	1341	10	public	public	ADJ
taxlaw-6842	1341	11	disclosure	disclosure	NOUN
taxlaw-6842	1341	12	is	be	AUX
taxlaw-6842	1341	13	stronger	strong	ADJ
taxlaw-6842	1341	14	for	for	ADP
taxlaw-6842	1341	15	public	public	ADJ
taxlaw-6842	1341	16	charities	charity	NOUN
taxlaw-6842	1341	17	than	than	ADP
taxlaw-6842	1341	18	for	for	ADP
taxlaw-6842	1341	19	private	private	ADJ
taxlaw-6842	1341	20	foundations	foundation	NOUN
taxlaw-6842	1341	21	.	.	PUNCT
taxlaw-6842	1342	1	foundations	foundation	NOUN
taxlaw-6842	1342	2	should	should	AUX
taxlaw-6842	1342	3	certainly	certainly	ADV
taxlaw-6842	1342	4	engage	engage	VERB
taxlaw-6842	1342	5	in	in	ADP
taxlaw-6842	1342	6	rigorous	rigorous	ADJ
taxlaw-6842	1342	7	analysis	analysis	NOUN
taxlaw-6842	1342	8	to	to	PART
taxlaw-6842	1342	9	decide	decide	VERB
taxlaw-6842	1342	10	how	how	SCONJ
taxlaw-6842	1342	11	to	to	PART
taxlaw-6842	1342	12	allocate	allocate	VERB
taxlaw-6842	1342	13	their	their	PRON
taxlaw-6842	1342	14	funds	fund	NOUN
taxlaw-6842	1342	15	,	,	PUNCT
taxlaw-6842	1342	16	and	and	CCONJ
taxlaw-6842	1342	17	many	many	ADJ
taxlaw-6842	1342	18	do	do	VERB
taxlaw-6842	1342	19	.	.	PUNCT
taxlaw-6842	1343	1	but	but	CCONJ
taxlaw-6842	1343	2	this	this	DET
taxlaw-6842	1343	3	analysis	analysis	NOUN
taxlaw-6842	1343	4	does	do	AUX
taxlaw-6842	1343	5	not	not	PART
taxlaw-6842	1343	6	need	need	VERB
taxlaw-6842	1343	7	to	to	PART
taxlaw-6842	1343	8	be	be	AUX
taxlaw-6842	1343	9	disclosed	disclose	VERB
taxlaw-6842	1343	10	publicly	publicly	ADV
taxlaw-6842	1343	11	to	to	PART
taxlaw-6842	1343	12	reach	reach	VERB
taxlaw-6842	1343	13	a	a	DET
taxlaw-6842	1343	14	private	private	ADJ
taxlaw-6842	1343	15	foundation	foundation	NOUN
taxlaw-6842	1343	16	’s	’s	PART
taxlaw-6842	1343	17	donors	donor	NOUN
taxlaw-6842	1343	18	,	,	PUNCT
taxlaw-6842	1343	19	which	which	PRON
taxlaw-6842	1343	20	(	(	PUNCT
taxlaw-6842	1343	21	by	by	ADP
taxlaw-6842	1343	22	definition	definition	NOUN
taxlaw-6842	1343	23	)	)	PUNCT
taxlaw-6842	1343	24	are	be	AUX
taxlaw-6842	1343	25	a	a	DET
taxlaw-6842	1343	26	small	small	ADJ
taxlaw-6842	1343	27	group	group	NOUN
taxlaw-6842	1343	28	.	.	PUNCT
taxlaw-6842	1344	1	as	as	ADP
taxlaw-6842	1344	2	a	a	DET
taxlaw-6842	1344	3	result	result	NOUN
taxlaw-6842	1344	4	,	,	PUNCT
taxlaw-6842	1344	5	two	two	NUM
taxlaw-6842	1344	6	of	of	ADP
taxlaw-6842	1344	7	this	this	DET
taxlaw-6842	1344	8	article	article	NOUN
taxlaw-6842	1344	9	’s	’s	PART
taxlaw-6842	1344	10	main	main	ADJ
taxlaw-6842	1344	11	justifications	justification	NOUN
taxlaw-6842	1344	12	for	for	ADP
taxlaw-6842	1344	13	public	public	ADJ
taxlaw-6842	1344	14	disclosure	disclosure	NOUN
taxlaw-6842	1344	15	—	—	PUNCT
taxlaw-6842	1344	16	recruiting	recruit	VERB
taxlaw-6842	1344	17	more	more	ADJ
taxlaw-6842	1344	18	donors	donor	NOUN
taxlaw-6842	1344	19	as	as	ADP
taxlaw-6842	1344	20	monitors	monitor	NOUN
taxlaw-6842	1344	21	and	and	CCONJ
taxlaw-6842	1344	22	helping	help	VERB
taxlaw-6842	1344	23	donors	donor	NOUN
taxlaw-6842	1344	24	make	make	VERB
taxlaw-6842	1344	25	better	well	ADV
taxlaw-6842	1344	26	-	-	PUNCT
taxlaw-6842	1344	27	informed	inform	VERB
taxlaw-6842	1344	28	choices	choice	NOUN
taxlaw-6842	1344	29	—	—	PUNCT
taxlaw-6842	1344	30	do	do	AUX
taxlaw-6842	1344	31	not	not	PART
taxlaw-6842	1344	32	apply	apply	VERB
taxlaw-6842	1344	33	to	to	ADP
taxlaw-6842	1344	34	private	private	ADJ
taxlaw-6842	1344	35	foundations.190	foundations.190	ADJ
taxlaw-6842	1344	36	188	188	NUM
taxlaw-6842	1344	37	cf	cf	NOUN
taxlaw-6842	1344	38	.	.	PUNCT
taxlaw-6842	1345	1	easterbrook	easterbrook	PROPN
taxlaw-6842	1345	2	&	&	CCONJ
taxlaw-6842	1345	3	fischel	fischel	PROPN
taxlaw-6842	1345	4	,	,	PUNCT
taxlaw-6842	1345	5	supra	supra	PROPN
taxlaw-6842	1345	6	note	note	NOUN
taxlaw-6842	1345	7	161	161	NUM
taxlaw-6842	1345	8	,	,	PUNCT
taxlaw-6842	1345	9	at	at	ADP
taxlaw-6842	1345	10	671	671	NUM
taxlaw-6842	1345	11	(	(	PUNCT
taxlaw-6842	1345	12	“	"	PUNCT
taxlaw-6842	1345	13	existing	exist	VERB
taxlaw-6842	1345	14	rules	rule	NOUN
taxlaw-6842	1345	15	give	give	VERB
taxlaw-6842	1345	16	larger	large	ADJ
taxlaw-6842	1345	17	issuers	issuer	NOUN
taxlaw-6842	1345	18	an	an	DET
taxlaw-6842	1345	19	edge	edge	NOUN
taxlaw-6842	1345	20	,	,	PUNCT
taxlaw-6842	1345	21	because	because	SCONJ
taxlaw-6842	1345	22	many	many	ADJ
taxlaw-6842	1345	23	of	of	ADP
taxlaw-6842	1345	24	the	the	DET
taxlaw-6842	1345	25	costs	cost	NOUN
taxlaw-6842	1345	26	of	of	ADP
taxlaw-6842	1345	27	disclosure	disclosure	NOUN
taxlaw-6842	1345	28	are	be	AUX
taxlaw-6842	1345	29	the	the	DET
taxlaw-6842	1345	30	same	same	ADJ
taxlaw-6842	1345	31	regardless	regardless	ADV
taxlaw-6842	1345	32	of	of	ADP
taxlaw-6842	1345	33	the	the	DET
taxlaw-6842	1345	34	size	size	NOUN
taxlaw-6842	1345	35	of	of	ADP
taxlaw-6842	1345	36	the	the	DET
taxlaw-6842	1345	37	firm	firm	NOUN
taxlaw-6842	1345	38	or	or	CCONJ
taxlaw-6842	1345	39	the	the	DET
taxlaw-6842	1345	40	offering	offering	NOUN
taxlaw-6842	1345	41	.	.	PUNCT
taxlaw-6842	1345	42	”	"	PUNCT
taxlaw-6842	1345	43	)	)	PUNCT
taxlaw-6842	1345	44	.	.	PUNCT
taxlaw-6842	1346	1	189	189	NUM
taxlaw-6842	1346	2	by	by	ADP
taxlaw-6842	1346	3	analogy	analogy	NOUN
taxlaw-6842	1346	4	,	,	PUNCT
taxlaw-6842	1346	5	nonprofits	nonprofit	NOUN
taxlaw-6842	1346	6	do	do	AUX
taxlaw-6842	1346	7	not	not	PART
taxlaw-6842	1346	8	have	have	VERB
taxlaw-6842	1346	9	to	to	PART
taxlaw-6842	1346	10	file	file	VERB
taxlaw-6842	1346	11	form	form	NOUN
taxlaw-6842	1346	12	990	990	NUM
taxlaw-6842	1346	13	if	if	SCONJ
taxlaw-6842	1346	14	their	their	PRON
taxlaw-6842	1346	15	annual	annual	ADJ
taxlaw-6842	1346	16	budget	budget	NOUN
taxlaw-6842	1346	17	is	be	AUX
taxlaw-6842	1346	18	below	below	ADP
taxlaw-6842	1346	19	$	$	SYM
taxlaw-6842	1346	20	200,000	200,000	NUM
taxlaw-6842	1346	21	.	.	PUNCT
taxlaw-6842	1347	1	i.r.s	i.r.s	PROPN
taxlaw-6842	1347	2	.	.	PUNCT
taxlaw-6842	1348	1	publication	publication	NOUN
taxlaw-6842	1348	2	557	557	NUM
taxlaw-6842	1348	3	,	,	PUNCT
taxlaw-6842	1348	4	tax	tax	NOUN
taxlaw-6842	1348	5	-	-	PUNCT
taxlaw-6842	1348	6	exempt	exempt	ADJ
taxlaw-6842	1348	7	status	status	NOUN
taxlaw-6842	1348	8	for	for	ADP
taxlaw-6842	1348	9	your	your	PRON
taxlaw-6842	1348	10	organization	organization	NOUN
taxlaw-6842	1348	11	11	11	NUM
taxlaw-6842	1348	12	(	(	PUNCT
taxlaw-6842	1348	13	feb	feb	PROPN
taxlaw-6842	1348	14	.	.	PROPN
taxlaw-6842	1348	15	6	6	NUM
taxlaw-6842	1348	16	,	,	PUNCT
taxlaw-6842	1348	17	2020	2020	NUM
taxlaw-6842	1348	18	)	)	PUNCT
taxlaw-6842	1348	19	.	.	PUNCT
taxlaw-6842	1349	1	they	they	PRON
taxlaw-6842	1349	2	file	file	VERB
taxlaw-6842	1349	3	form	form	NOUN
taxlaw-6842	1349	4	990ez	990ez	NOUN
taxlaw-6842	1349	5	if	if	SCONJ
taxlaw-6842	1349	6	their	their	PRON
taxlaw-6842	1349	7	budget	budget	NOUN
taxlaw-6842	1349	8	is	be	AUX
taxlaw-6842	1349	9	between	between	ADP
taxlaw-6842	1349	10	$	$	SYM
taxlaw-6842	1349	11	50,001	50,001	NUM
taxlaw-6842	1349	12	and	and	CCONJ
taxlaw-6842	1349	13	$	$	SYM
taxlaw-6842	1349	14	200,000	200,000	NUM
taxlaw-6842	1349	15	,	,	PUNCT
taxlaw-6842	1349	16	and	and	CCONJ
taxlaw-6842	1349	17	an	an	DET
taxlaw-6842	1349	18	e	e	NOUN
taxlaw-6842	1349	19	-	-	NOUN
taxlaw-6842	1349	20	postcard	postcard	NOUN
taxlaw-6842	1349	21	if	if	SCONJ
taxlaw-6842	1349	22	their	their	PRON
taxlaw-6842	1349	23	budget	budget	NOUN
taxlaw-6842	1349	24	is	be	AUX
taxlaw-6842	1349	25	below	below	ADP
taxlaw-6842	1349	26	$	$	SYM
taxlaw-6842	1349	27	50,000	50,000	NUM
taxlaw-6842	1349	28	.	.	PUNCT
taxlaw-6842	1350	1	i	i	PRON
taxlaw-6842	1350	2	d.	d.	PROPN
taxlaw-6842	1350	3	as	as	ADP
taxlaw-6842	1350	4	of	of	ADP
taxlaw-6842	1350	5	2015	2015	NUM
taxlaw-6842	1350	6	,	,	PUNCT
taxlaw-6842	1350	7	approximately	approximately	ADV
taxlaw-6842	1350	8	34	34	NUM
taxlaw-6842	1350	9	%	%	NOUN
taxlaw-6842	1350	10	of	of	ADP
taxlaw-6842	1350	11	the	the	DET
taxlaw-6842	1350	12	nation	nation	NOUN
taxlaw-6842	1350	13	’s	’s	PART
taxlaw-6842	1350	14	1.56	1.56	NUM
taxlaw-6842	1350	15	million	million	NUM
taxlaw-6842	1350	16	registered	register	VERB
taxlaw-6842	1350	17	nonprofits	nonprofit	NOUN
taxlaw-6842	1350	18	file	file	NOUN
taxlaw-6842	1350	19	form	form	NOUN
taxlaw-6842	1350	20	990	990	NUM
taxlaw-6842	1350	21	,	,	PUNCT
taxlaw-6842	1350	22	form	form	NOUN
taxlaw-6842	1350	23	990ez	990ez	NOUN
taxlaw-6842	1350	24	,	,	PUNCT
taxlaw-6842	1350	25	or	or	CCONJ
taxlaw-6842	1350	26	form	form	NOUN
taxlaw-6842	1350	27	990pf	990pf	NOUN
taxlaw-6842	1350	28	(	(	PUNCT
taxlaw-6842	1350	29	for	for	ADP
taxlaw-6842	1350	30	private	private	ADJ
taxlaw-6842	1350	31	foundations	foundation	NOUN
taxlaw-6842	1350	32	)	)	PUNCT
taxlaw-6842	1350	33	.	.	PUNCT
taxlaw-6842	1351	1	mckeever	mckeever	PROPN
taxlaw-6842	1351	2	,	,	PUNCT
taxlaw-6842	1351	3	supra	supra	PROPN
taxlaw-6842	1351	4	note	note	NOUN
taxlaw-6842	1351	5	2	2	NUM
taxlaw-6842	1351	6	.	.	NOUN
taxlaw-6842	1351	7	190	190	NUM
taxlaw-6842	1351	8	although	although	SCONJ
taxlaw-6842	1351	9	public	public	ADJ
taxlaw-6842	1351	10	disclosure	disclosure	NOUN
taxlaw-6842	1351	11	by	by	ADP
taxlaw-6842	1351	12	private	private	ADJ
taxlaw-6842	1351	13	foundations	foundation	NOUN
taxlaw-6842	1351	14	would	would	AUX
taxlaw-6842	1351	15	not	not	PART
taxlaw-6842	1351	16	reach	reach	VERB
taxlaw-6842	1351	17	potential	potential	ADJ
taxlaw-6842	1351	18	donors	donor	NOUN
taxlaw-6842	1351	19	,	,	PUNCT
taxlaw-6842	1351	20	it	it	PRON
taxlaw-6842	1351	21	could	could	AUX
taxlaw-6842	1351	22	still	still	ADV
taxlaw-6842	1351	23	reach	reach	VERB
taxlaw-6842	1351	24	rating	rating	NOUN
taxlaw-6842	1351	25	agencies	agency	NOUN
taxlaw-6842	1351	26	and	and	CCONJ
taxlaw-6842	1351	27	the	the	DET
taxlaw-6842	1351	28	media	medium	NOUN
taxlaw-6842	1351	29	.	.	PUNCT
taxlaw-6842	1352	1	i	i	PRON
taxlaw-6842	1352	2	thank	thank	VERB
taxlaw-6842	1352	3	henry	henry	PROPN
taxlaw-6842	1352	4	hansmann	hansmann	PROPN
taxlaw-6842	1352	5	for	for	ADP
taxlaw-6842	1352	6	this	this	DET
taxlaw-6842	1352	7	observation	observation	NOUN
taxlaw-6842	1352	8	.	.	PUNCT
taxlaw-6842	1353	1	yet	yet	CCONJ
taxlaw-6842	1353	2	the	the	DET
taxlaw-6842	1353	3	main	main	ADJ
taxlaw-6842	1353	4	reason	reason	NOUN
taxlaw-6842	1353	5	why	why	SCONJ
taxlaw-6842	1353	6	rating	rating	NOUN
taxlaw-6842	1353	7	agencies	agency	NOUN
taxlaw-6842	1353	8	and	and	CCONJ
taxlaw-6842	1353	9	the	the	DET
taxlaw-6842	1353	10	media	medium	NOUN
taxlaw-6842	1353	11	have	have	VERB
taxlaw-6842	1353	12	influence	influence	NOUN
taxlaw-6842	1353	13	over	over	ADP
taxlaw-6842	1353	14	nonprofits	nonprofit	NOUN
taxlaw-6842	1353	15	-their	-their	ADJ
taxlaw-6842	1353	16	sway	sway	NOUN
taxlaw-6842	1353	17	with	with	ADP
taxlaw-6842	1353	18	donors	donor	NOUN
taxlaw-6842	1353	19	-is	-is	ADP
taxlaw-6842	1353	20	absent	absent	ADJ
taxlaw-6842	1353	21	,	,	PUNCT
taxlaw-6842	1353	22	or	or	CCONJ
taxlaw-6842	1353	23	at	at	ADP
taxlaw-6842	1353	24	least	least	ADJ
taxlaw-6842	1353	25	muted	mute	VERB
taxlaw-6842	1353	26	,	,	PUNCT
taxlaw-6842	1353	27	in	in	ADP
taxlaw-6842	1353	28	private	private	ADJ
taxlaw-6842	1353	29	foundations	foundation	NOUN
taxlaw-6842	1353	30	.	.	PUNCT
taxlaw-6842	1354	1	donors	donor	NOUN
taxlaw-6842	1354	2	to	to	ADP
taxlaw-6842	1354	3	private	private	ADJ
taxlaw-6842	1354	4	foundations	foundation	NOUN
taxlaw-6842	1354	5	ordinarily	ordinarily	ADV
taxlaw-6842	1354	6	have	have	VERB
taxlaw-6842	1354	7	ample	ample	ADJ
taxlaw-6842	1354	8	information	information	NOUN
taxlaw-6842	1354	9	about	about	ADP
taxlaw-6842	1354	10	their	their	PRON
taxlaw-6842	1354	11	activities	activity	NOUN
taxlaw-6842	1354	12	.	.	PUNCT
taxlaw-6842	1355	1	as	as	ADP
taxlaw-6842	1355	2	a	a	DET
taxlaw-6842	1355	3	result	result	NOUN
taxlaw-6842	1355	4	,	,	PUNCT
taxlaw-6842	1355	5	rating	rating	NOUN
taxlaw-6842	1355	6	agencies	agency	NOUN
taxlaw-6842	1355	7	and	and	CCONJ
taxlaw-6842	1355	8	the	the	DET
taxlaw-6842	1355	9	media	medium	NOUN
taxlaw-6842	1355	10	are	be	AUX
taxlaw-6842	1355	11	unlikely	unlikely	ADJ
taxlaw-6842	1355	12	to	to	PART
taxlaw-6842	1355	13	provide	provide	VERB
taxlaw-6842	1355	14	a	a	DET
taxlaw-6842	1355	15	donor	donor	NOUN
taxlaw-6842	1355	16	with	with	ADP
taxlaw-6842	1355	17	new	new	ADJ
taxlaw-6842	1355	18	information	information	NOUN
taxlaw-6842	1355	19	,	,	PUNCT
taxlaw-6842	1355	20	although	although	SCONJ
taxlaw-6842	1355	21	they	they	PRON
taxlaw-6842	1355	22	can	can	AUX
taxlaw-6842	1355	23	offer	offer	VERB
taxlaw-6842	1355	24	a	a	DET
taxlaw-6842	1355	25	different	different	ADJ
taxlaw-6842	1355	26	perspective	perspective	NOUN
taxlaw-6842	1355	27	or	or	CCONJ
taxlaw-6842	1355	28	highlight	highlight	VERB
taxlaw-6842	1355	29	something	something	PRON
taxlaw-6842	1355	30	the	the	DET
taxlaw-6842	1355	31	donor	donor	NOUN
taxlaw-6842	1355	32	has	have	AUX
taxlaw-6842	1355	33	missed	miss	VERB
taxlaw-6842	1355	34	.	.	PUNCT
taxlaw-6842	1356	1	however	however	ADV
taxlaw-6842	1356	2	,	,	PUNCT
taxlaw-6842	1356	3	the	the	DET
taxlaw-6842	1356	4	analysis	analysis	NOUN
taxlaw-6842	1356	5	changes	change	VERB
taxlaw-6842	1356	6	somewhat	somewhat	ADV
taxlaw-6842	1356	7	after	after	SCONJ
taxlaw-6842	1356	8	the	the	DET
taxlaw-6842	1356	9	donor	donor	NOUN
taxlaw-6842	1356	10	has	have	AUX
taxlaw-6842	1356	11	passed	pass	VERB
taxlaw-6842	1356	12	away	away	ADV
taxlaw-6842	1356	13	.	.	PUNCT
taxlaw-6842	1357	1	at	at	ADP
taxlaw-6842	1357	2	this	this	DET
taxlaw-6842	1357	3	point	point	NOUN
taxlaw-6842	1357	4	,	,	PUNCT
taxlaw-6842	1357	5	the	the	DET
taxlaw-6842	1357	6	foundation	foundation	NOUN
taxlaw-6842	1357	7	’s	’s	PART
taxlaw-6842	1357	8	board	board	NOUN
taxlaw-6842	1357	9	has	have	VERB
taxlaw-6842	1357	10	significant	significant	ADJ
taxlaw-6842	1357	11	autonomy	autonomy	NOUN
taxlaw-6842	1357	12	(	(	PUNCT
taxlaw-6842	1357	13	especially	especially	ADV
taxlaw-6842	1357	14	if	if	SCONJ
taxlaw-6842	1357	15	the	the	DET
taxlaw-6842	1357	16	heirs	heir	NOUN
taxlaw-6842	1357	17	are	be	AUX
taxlaw-6842	1357	18	not	not	PART
taxlaw-6842	1357	19	involved	involve	VERB
taxlaw-6842	1357	20	)	)	PUNCT
taxlaw-6842	1357	21	and	and	CCONJ
taxlaw-6842	1357	22	might	might	AUX
taxlaw-6842	1357	23	benefit	benefit	VERB
taxlaw-6842	1357	24	from	from	ADP
taxlaw-6842	1357	25	rigorous	rigorous	ADJ
taxlaw-6842	1357	26	feedback	feedback	NOUN
taxlaw-6842	1357	27	from	from	ADP
taxlaw-6842	1357	28	rating	rating	NOUN
taxlaw-6842	1357	29	agencies	agency	NOUN
taxlaw-6842	1357	30	and	and	CCONJ
taxlaw-6842	1357	31	the	the	DET
taxlaw-6842	1357	32	media	medium	NOUN
taxlaw-6842	1357	33	;	;	PUNCT
taxlaw-6842	1357	34	indeed	indeed	ADV
taxlaw-6842	1357	35	,	,	PUNCT
taxlaw-6842	1357	36	in	in	ADP
taxlaw-6842	1357	37	setting	set	VERB
taxlaw-6842	1357	38	up	up	ADP
taxlaw-6842	1357	39	a	a	DET
taxlaw-6842	1357	40	foundation	foundation	NOUN
taxlaw-6842	1357	41	,	,	PUNCT
taxlaw-6842	1357	42	a	a	DET
taxlaw-6842	1357	43	donor	donor	NOUN
taxlaw-6842	1357	44	might	might	AUX
taxlaw-6842	1357	45	choose	choose	VERB
taxlaw-6842	1357	46	to	to	PART
taxlaw-6842	1357	47	require	require	VERB
taxlaw-6842	1357	48	annual	annual	ADJ
taxlaw-6842	1357	49	disclosure	disclosure	NOUN
taxlaw-6842	1357	50	for	for	ADP
taxlaw-6842	1357	51	this	this	DET
taxlaw-6842	1357	52	reason	reason	NOUN
taxlaw-6842	1357	53	.	.	PUNCT
taxlaw-6842	1358	1	but	but	CCONJ
taxlaw-6842	1358	2	see	see	VERB
taxlaw-6842	1358	3	tyler	tyler	PROPN
taxlaw-6842	1358	4	,	,	PUNCT
taxlaw-6842	1358	5	supra	supra	PROPN
taxlaw-6842	1358	6	note	note	NOUN
taxlaw-6842	1358	7	60	60	NUM
taxlaw-6842	1358	8	,	,	PUNCT
taxlaw-6842	1358	9	at	at	ADP
taxlaw-6842	1358	10	89	89	NUM
taxlaw-6842	1358	11	-	-	SYM
taxlaw-6842	1358	12	91	91	NUM
taxlaw-6842	1358	13	(	(	PUNCT
taxlaw-6842	1358	14	highlighting	highlight	VERB
taxlaw-6842	1358	15	the	the	DET
taxlaw-6842	1358	16	downsides	downside	NOUN
taxlaw-6842	1358	17	of	of	ADP
taxlaw-6842	1358	18	disclosure	disclosure	NOUN
taxlaw-6842	1358	19	by	by	ADP
taxlaw-6842	1358	20	private	private	ADJ
taxlaw-6842	1358	21	foundations	foundation	NOUN
taxlaw-6842	1358	22	,	,	PUNCT
taxlaw-6842	1358	23	including	include	VERB
taxlaw-6842	1358	24	administrative	administrative	ADJ
taxlaw-6842	1358	25	costs	cost	NOUN
taxlaw-6842	1358	26	and	and	CCONJ
taxlaw-6842	1358	27	the	the	DET
taxlaw-6842	1358	28	awkwardness	awkwardness	NOUN
taxlaw-6842	1358	29	of	of	ADP
taxlaw-6842	1358	30	explaining	explain	VERB
taxlaw-6842	1358	31	why	why	SCONJ
taxlaw-6842	1358	32	grants	grant	NOUN
taxlaw-6842	1358	33	were	be	AUX
taxlaw-6842	1358	34	rejected	reject	VERB
taxlaw-6842	1358	35	)	)	PUNCT
taxlaw-6842	1358	36	.	.	PUNCT
taxlaw-6842	1359	1	in	in	ADP
taxlaw-6842	1359	2	principle	principle	NOUN
taxlaw-6842	1359	3	,	,	PUNCT
taxlaw-6842	1359	4	rating	rating	NOUN
taxlaw-6842	1359	5	agencies	agency	NOUN
taxlaw-6842	1359	6	and	and	CCONJ
taxlaw-6842	1359	7	the	the	DET
taxlaw-6842	1359	8	media	medium	NOUN
taxlaw-6842	1359	9	can	can	AUX
taxlaw-6842	1359	10	also	also	ADV
taxlaw-6842	1359	11	influence	influence	VERB
taxlaw-6842	1359	12	private	private	ADJ
taxlaw-6842	1359	13	foundations	foundation	NOUN
taxlaw-6842	1359	14	by	by	ADP
taxlaw-6842	1359	15	mobilizing	mobilize	VERB
taxlaw-6842	1359	16	2020	2020	NUM
taxlaw-6842	1359	17	]	]	PUNCT
taxlaw-6842	1359	18	enhancing	enhance	VERB
taxlaw-6842	1359	19	efficiency	efficiency	NOUN
taxlaw-6842	1359	20	at	at	ADP
taxlaw-6842	1359	21	nonprofits	nonprofit	NOUN
taxlaw-6842	1359	22	with	with	ADP
taxlaw-6842	1359	23	analysis	analysis	NOUN
taxlaw-6842	1359	24	and	and	CCONJ
taxlaw-6842	1359	25	disclosure	disclosure	NOUN
taxlaw-6842	1359	26	133	133	NUM
taxlaw-6842	1359	27	admittedly	admittedly	ADV
taxlaw-6842	1359	28	,	,	PUNCT
taxlaw-6842	1359	29	disclosure	disclosure	NOUN
taxlaw-6842	1359	30	from	from	ADP
taxlaw-6842	1359	31	private	private	ADJ
taxlaw-6842	1359	32	foundations	foundation	NOUN
taxlaw-6842	1359	33	can	can	AUX
taxlaw-6842	1359	34	add	add	VERB
taxlaw-6842	1359	35	value	value	NOUN
taxlaw-6842	1359	36	in	in	ADP
taxlaw-6842	1359	37	other	other	ADJ
taxlaw-6842	1359	38	ways	way	NOUN
taxlaw-6842	1359	39	.	.	PUNCT
taxlaw-6842	1360	1	for	for	ADP
taxlaw-6842	1360	2	example	example	NOUN
taxlaw-6842	1360	3	,	,	PUNCT
taxlaw-6842	1360	4	they	they	PRON
taxlaw-6842	1360	5	can	can	AUX
taxlaw-6842	1360	6	share	share	VERB
taxlaw-6842	1360	7	information	information	NOUN
taxlaw-6842	1360	8	about	about	ADP
taxlaw-6842	1360	9	innovations	innovation	NOUN
taxlaw-6842	1360	10	,	,	PUNCT
taxlaw-6842	1360	11	failed	fail	VERB
taxlaw-6842	1360	12	experiments	experiment	NOUN
taxlaw-6842	1360	13	,	,	PUNCT
taxlaw-6842	1360	14	and	and	CCONJ
taxlaw-6842	1360	15	best	good	ADJ
taxlaw-6842	1360	16	practices	practice	NOUN
taxlaw-6842	1360	17	;	;	PUNCT
taxlaw-6842	1360	18	again	again	ADV
taxlaw-6842	1360	19	,	,	PUNCT
taxlaw-6842	1360	20	many	many	ADJ
taxlaw-6842	1360	21	already	already	ADV
taxlaw-6842	1360	22	do	do	VERB
taxlaw-6842	1360	23	.	.	PUNCT
taxlaw-6842	1361	1	in	in	ADP
taxlaw-6842	1361	2	any	any	DET
taxlaw-6842	1361	3	event	event	NOUN
taxlaw-6842	1361	4	,	,	PUNCT
taxlaw-6842	1361	5	if	if	SCONJ
taxlaw-6842	1361	6	the	the	DET
taxlaw-6842	1361	7	disclosure	disclosure	NOUN
taxlaw-6842	1361	8	requirement	requirement	NOUN
taxlaw-6842	1361	9	suggested	suggest	VERB
taxlaw-6842	1361	10	here	here	ADV
taxlaw-6842	1361	11	applies	apply	VERB
taxlaw-6842	1361	12	only	only	ADV
taxlaw-6842	1361	13	to	to	ADP
taxlaw-6842	1361	14	public	public	ADJ
taxlaw-6842	1361	15	charities	charity	NOUN
taxlaw-6842	1361	16	with	with	ADP
taxlaw-6842	1361	17	budgets	budget	NOUN
taxlaw-6842	1361	18	over	over	ADP
taxlaw-6842	1361	19	$	$	SYM
taxlaw-6842	1361	20	10	10	NUM
taxlaw-6842	1361	21	million	million	NUM
taxlaw-6842	1361	22	,	,	PUNCT
taxlaw-6842	1361	23	it	it	PRON
taxlaw-6842	1361	24	would	would	AUX
taxlaw-6842	1361	25	reach	reach	VERB
taxlaw-6842	1361	26	only	only	ADV
taxlaw-6842	1361	27	5.3	5.3	NUM
taxlaw-6842	1361	28	%	%	NOUN
taxlaw-6842	1361	29	of	of	ADP
taxlaw-6842	1361	30	public	public	ADJ
taxlaw-6842	1361	31	charities	charity	NOUN
taxlaw-6842	1361	32	,	,	PUNCT
taxlaw-6842	1361	33	but	but	CCONJ
taxlaw-6842	1361	34	would	would	AUX
taxlaw-6842	1361	35	still	still	ADV
taxlaw-6842	1361	36	cover	cover	VERB
taxlaw-6842	1361	37	87.7	87.7	NUM
taxlaw-6842	1361	38	%	%	NOUN
taxlaw-6842	1361	39	of	of	ADP
taxlaw-6842	1361	40	the	the	DET
taxlaw-6842	1361	41	annual	annual	ADJ
taxlaw-6842	1361	42	spending	spending	NOUN
taxlaw-6842	1361	43	of	of	ADP
taxlaw-6842	1361	44	all	all	DET
taxlaw-6842	1361	45	public	public	ADJ
taxlaw-6842	1361	46	charities	charity	NOUN
taxlaw-6842	1361	47	,	,	PUNCT
taxlaw-6842	1361	48	totaling	total	VERB
taxlaw-6842	1361	49	$	$	SYM
taxlaw-6842	1361	50	1.6	1.6	NUM
taxlaw-6842	1361	51	trillion.191	trillion.191	NUM
taxlaw-6842	1361	52	2	2	NUM
taxlaw-6842	1361	53	.	.	PUNCT
taxlaw-6842	1361	54	will	will	AUX
taxlaw-6842	1361	55	enough	enough	ADJ
taxlaw-6842	1361	56	donors	donor	NOUN
taxlaw-6842	1361	57	read	read	VERB
taxlaw-6842	1361	58	this	this	DET
taxlaw-6842	1361	59	disclosure	disclosure	NOUN
taxlaw-6842	1361	60	?	?	PUNCT
taxlaw-6842	1362	1	a	a	DET
taxlaw-6842	1362	2	familiar	familiar	ADJ
taxlaw-6842	1362	3	criticism	criticism	NOUN
taxlaw-6842	1362	4	of	of	ADP
taxlaw-6842	1362	5	mandatory	mandatory	ADJ
taxlaw-6842	1362	6	disclosure	disclosure	NOUN
taxlaw-6842	1362	7	is	be	AUX
taxlaw-6842	1362	8	that	that	SCONJ
taxlaw-6842	1362	9	its	its	PRON
taxlaw-6842	1362	10	intended	intended	ADJ
taxlaw-6842	1362	11	audience	audience	NOUN
taxlaw-6842	1362	12	often	often	ADV
taxlaw-6842	1362	13	does	do	AUX
taxlaw-6842	1362	14	not	not	PART
taxlaw-6842	1362	15	read	read	VERB
taxlaw-6842	1362	16	it	it	PRON
taxlaw-6842	1362	17	or	or	CCONJ
taxlaw-6842	1362	18	can	can	AUX
taxlaw-6842	1362	19	not	not	PART
taxlaw-6842	1362	20	understand	understand	VERB
taxlaw-6842	1362	21	it	it	PRON
taxlaw-6842	1362	22	.	.	PUNCT
taxlaw-6842	1363	1	because	because	SCONJ
taxlaw-6842	1363	2	consumers	consumer	NOUN
taxlaw-6842	1363	3	do	do	AUX
taxlaw-6842	1363	4	n’t	not	PART
taxlaw-6842	1363	5	have	have	VERB
taxlaw-6842	1363	6	the	the	DET
taxlaw-6842	1363	7	time	time	NOUN
taxlaw-6842	1363	8	or	or	CCONJ
taxlaw-6842	1363	9	cognitive	cognitive	ADJ
taxlaw-6842	1363	10	bandwidth	bandwidth	NOUN
taxlaw-6842	1363	11	to	to	PART
taxlaw-6842	1363	12	review	review	VERB
taxlaw-6842	1363	13	the	the	DET
taxlaw-6842	1363	14	barrage	barrage	NOUN
taxlaw-6842	1363	15	of	of	ADP
taxlaw-6842	1363	16	disclosure	disclosure	NOUN
taxlaw-6842	1363	17	they	they	PRON
taxlaw-6842	1363	18	receive	receive	VERB
taxlaw-6842	1363	19	every	every	DET
taxlaw-6842	1363	20	day	day	NOUN
taxlaw-6842	1363	21	,	,	PUNCT
taxlaw-6842	1363	22	professors	professor	NOUN
taxlaw-6842	1363	23	ben	ben	PROPN
taxlaw-6842	1363	24	-	-	PUNCT
taxlaw-6842	1363	25	shahar	shahar	PROPN
taxlaw-6842	1363	26	and	and	CCONJ
taxlaw-6842	1363	27	schneider	schneider	PROPN
taxlaw-6842	1363	28	conclude	conclude	VERB
taxlaw-6842	1363	29	that	that	SCONJ
taxlaw-6842	1363	30	this	this	DET
taxlaw-6842	1363	31	disclosure	disclosure	NOUN
taxlaw-6842	1363	32	can	can	AUX
taxlaw-6842	1363	33	not	not	PART
taxlaw-6842	1363	34	“	"	PUNCT
taxlaw-6842	1363	35	protect	protect	VERB
taxlaw-6842	1363	36	the	the	DET
taxlaw-6842	1363	37	naïve	naïve	NOUN
taxlaw-6842	1363	38	from	from	ADP
taxlaw-6842	1363	39	the	the	DET
taxlaw-6842	1363	40	sophisticated	sophisticated	ADJ
taxlaw-6842	1363	41	.	.	PUNCT
taxlaw-6842	1363	42	”192	”192	PUNCT
taxlaw-6842	1364	1	yet	yet	CCONJ
taxlaw-6842	1364	2	the	the	DET
taxlaw-6842	1364	3	main	main	ADJ
taxlaw-6842	1364	4	goal	goal	NOUN
taxlaw-6842	1364	5	of	of	ADP
taxlaw-6842	1364	6	the	the	DET
taxlaw-6842	1364	7	disclosure	disclosure	NOUN
taxlaw-6842	1364	8	proposed	propose	VERB
taxlaw-6842	1364	9	here	here	ADV
taxlaw-6842	1364	10	is	be	AUX
taxlaw-6842	1364	11	not	not	PART
taxlaw-6842	1364	12	to	to	PART
taxlaw-6842	1364	13	protect	protect	VERB
taxlaw-6842	1364	14	unsophisticated	unsophisticated	ADJ
taxlaw-6842	1364	15	consumers	consumer	NOUN
taxlaw-6842	1364	16	,	,	PUNCT
taxlaw-6842	1364	17	but	but	CCONJ
taxlaw-6842	1364	18	to	to	PART
taxlaw-6842	1364	19	empower	empower	VERB
taxlaw-6842	1364	20	and	and	CCONJ
taxlaw-6842	1364	21	recruit	recruit	VERB
taxlaw-6842	1364	22	sophisticated	sophisticated	ADJ
taxlaw-6842	1364	23	monitors	monitor	NOUN
taxlaw-6842	1364	24	,	,	PUNCT
taxlaw-6842	1364	25	including	include	VERB
taxlaw-6842	1364	26	board	board	NOUN
taxlaw-6842	1364	27	members	member	NOUN
taxlaw-6842	1364	28	,	,	PUNCT
taxlaw-6842	1364	29	donors	donor	NOUN
taxlaw-6842	1364	30	who	who	PRON
taxlaw-6842	1364	31	make	make	VERB
taxlaw-6842	1364	32	large	large	ADJ
taxlaw-6842	1364	33	gifts	gift	NOUN
taxlaw-6842	1364	34	,	,	PUNCT
taxlaw-6842	1364	35	rating	rating	NOUN
taxlaw-6842	1364	36	agencies	agency	NOUN
taxlaw-6842	1364	37	,	,	PUNCT
taxlaw-6842	1364	38	and	and	CCONJ
taxlaw-6842	1364	39	the	the	DET
taxlaw-6842	1364	40	media	medium	NOUN
taxlaw-6842	1364	41	.	.	PUNCT
taxlaw-6842	1365	1	by	by	ADP
taxlaw-6842	1365	2	improving	improve	VERB
taxlaw-6842	1365	3	their	their	PRON
taxlaw-6842	1365	4	monitoring	monitoring	NOUN
taxlaw-6842	1365	5	,	,	PUNCT
taxlaw-6842	1365	6	and	and	CCONJ
taxlaw-6842	1365	7	thus	thus	ADV
taxlaw-6842	1365	8	causing	cause	VERB
taxlaw-6842	1365	9	the	the	DET
taxlaw-6842	1365	10	nonprofit	nonprofit	NOUN
taxlaw-6842	1365	11	to	to	PART
taxlaw-6842	1365	12	run	run	VERB
taxlaw-6842	1365	13	more	more	ADV
taxlaw-6842	1365	14	efficiently	efficiently	ADV
taxlaw-6842	1365	15	,	,	PUNCT
taxlaw-6842	1365	16	this	this	DET
taxlaw-6842	1365	17	disclosure	disclosure	NOUN
taxlaw-6842	1365	18	can	can	AUX
taxlaw-6842	1365	19	indirectly	indirectly	ADV
taxlaw-6842	1365	20	benefit	benefit	VERB
taxlaw-6842	1365	21	stakeholders	stakeholder	NOUN
taxlaw-6842	1365	22	who	who	PRON
taxlaw-6842	1365	23	do	do	AUX
taxlaw-6842	1365	24	not	not	PART
taxlaw-6842	1365	25	read	read	VERB
taxlaw-6842	1365	26	it	it	PRON
taxlaw-6842	1365	27	,	,	PUNCT
taxlaw-6842	1365	28	including	include	VERB
taxlaw-6842	1365	29	donors	donor	NOUN
taxlaw-6842	1365	30	who	who	PRON
taxlaw-6842	1365	31	give	give	VERB
taxlaw-6842	1365	32	modestly	modestly	ADV
taxlaw-6842	1365	33	and	and	CCONJ
taxlaw-6842	1365	34	the	the	DET
taxlaw-6842	1365	35	nonprofit	nonprofit	NOUN
taxlaw-6842	1365	36	’s	’s	X
taxlaw-6842	1365	37	beneficiaries.193	beneficiaries.193	ADV
taxlaw-6842	1365	38	in	in	ADP
taxlaw-6842	1365	39	other	other	ADJ
taxlaw-6842	1365	40	words	word	NOUN
taxlaw-6842	1365	41	,	,	PUNCT
taxlaw-6842	1365	42	this	this	DET
taxlaw-6842	1365	43	disclosure	disclosure	NOUN
taxlaw-6842	1365	44	can	can	AUX
taxlaw-6842	1365	45	still	still	ADV
taxlaw-6842	1365	46	add	add	VERB
taxlaw-6842	1365	47	value	value	NOUN
taxlaw-6842	1365	48	even	even	ADV
taxlaw-6842	1365	49	if	if	SCONJ
taxlaw-6842	1365	50	only	only	ADV
taxlaw-6842	1365	51	a	a	DET
taxlaw-6842	1365	52	fraction	fraction	NOUN
taxlaw-6842	1365	53	of	of	ADP
taxlaw-6842	1365	54	a	a	DET
taxlaw-6842	1365	55	relatively	relatively	ADV
taxlaw-6842	1365	56	small	small	ADJ
taxlaw-6842	1365	57	audience	audience	NOUN
taxlaw-6842	1365	58	reads	read	VERB
taxlaw-6842	1365	59	it	it	PRON
taxlaw-6842	1365	60	.	.	PUNCT
taxlaw-6842	1366	1	a	a	DET
taxlaw-6842	1366	2	program	program	NOUN
taxlaw-6842	1366	3	analysis	analysis	NOUN
taxlaw-6842	1366	4	also	also	ADV
taxlaw-6842	1366	5	can	can	AUX
taxlaw-6842	1366	6	inform	inform	VERB
taxlaw-6842	1366	7	stakeholders	stakeholder	NOUN
taxlaw-6842	1366	8	who	who	PRON
taxlaw-6842	1366	9	lack	lack	VERB
taxlaw-6842	1366	10	the	the	DET
taxlaw-6842	1366	11	clout	clout	NOUN
taxlaw-6842	1366	12	to	to	PART
taxlaw-6842	1366	13	be	be	AUX
taxlaw-6842	1366	14	effective	effective	ADJ
taxlaw-6842	1366	15	monitors	monitor	NOUN
taxlaw-6842	1366	16	.	.	PUNCT
taxlaw-6842	1367	1	it	it	PRON
taxlaw-6842	1367	2	allows	allow	VERB
taxlaw-6842	1367	3	modest	modest	ADJ
taxlaw-6842	1367	4	donors	donor	NOUN
taxlaw-6842	1367	5	to	to	PART
taxlaw-6842	1367	6	ensure	ensure	VERB
taxlaw-6842	1367	7	that	that	SCONJ
taxlaw-6842	1367	8	a	a	DET
taxlaw-6842	1367	9	nonprofit	nonprofit	NOUN
taxlaw-6842	1367	10	’s	’s	PART
taxlaw-6842	1367	11	work	work	NOUN
taxlaw-6842	1367	12	matches	match	VERB
taxlaw-6842	1367	13	their	their	PRON
taxlaw-6842	1367	14	preferences	preference	NOUN
taxlaw-6842	1367	15	,	,	PUNCT
taxlaw-6842	1367	16	while	while	SCONJ
taxlaw-6842	1367	17	also	also	ADV
taxlaw-6842	1367	18	enabling	enable	VERB
taxlaw-6842	1367	19	nonprofit	nonprofit	ADJ
taxlaw-6842	1367	20	managers	manager	NOUN
taxlaw-6842	1367	21	to	to	PART
taxlaw-6842	1367	22	borrow	borrow	VERB
taxlaw-6842	1367	23	promising	promising	ADJ
taxlaw-6842	1367	24	ideas	idea	NOUN
taxlaw-6842	1367	25	from	from	ADP
taxlaw-6842	1367	26	each	each	DET
taxlaw-6842	1367	27	other	other	ADJ
taxlaw-6842	1367	28	more	more	ADV
taxlaw-6842	1367	29	easily	easily	ADV
taxlaw-6842	1367	30	.	.	PUNCT
taxlaw-6842	1368	1	even	even	ADV
taxlaw-6842	1368	2	though	though	SCONJ
taxlaw-6842	1368	3	some	some	PRON
taxlaw-6842	1368	4	of	of	ADP
taxlaw-6842	1368	5	these	these	DET
taxlaw-6842	1368	6	stakeholders	stakeholder	NOUN
taxlaw-6842	1368	7	will	will	AUX
taxlaw-6842	1368	8	not	not	PART
taxlaw-6842	1368	9	use	use	VERB
taxlaw-6842	1368	10	this	this	DET
taxlaw-6842	1368	11	information	information	NOUN
taxlaw-6842	1368	12	,	,	PUNCT
taxlaw-6842	1368	13	others	other	NOUN
taxlaw-6842	1368	14	surely	surely	ADV
taxlaw-6842	1368	15	will	will	AUX
taxlaw-6842	1368	16	.	.	PUNCT
taxlaw-6842	1369	1	3	3	X
taxlaw-6842	1369	2	.	.	X
taxlaw-6842	1369	3	will	will	AUX
taxlaw-6842	1369	4	mandatory	mandatory	ADJ
taxlaw-6842	1369	5	disclosure	disclosure	NOUN
taxlaw-6842	1369	6	crowd	crowd	VERB
taxlaw-6842	1369	7	out	out	ADP
taxlaw-6842	1369	8	better	well	ADJ
taxlaw-6842	1369	9	regulatory	regulatory	ADJ
taxlaw-6842	1369	10	responses	response	NOUN
taxlaw-6842	1369	11	?	?	PUNCT
taxlaw-6842	1370	1	another	another	DET
taxlaw-6842	1370	2	concern	concern	NOUN
taxlaw-6842	1370	3	about	about	ADP
taxlaw-6842	1370	4	mandatory	mandatory	ADJ
taxlaw-6842	1370	5	disclosure	disclosure	NOUN
taxlaw-6842	1370	6	,	,	PUNCT
taxlaw-6842	1370	7	emphasized	emphasize	VERB
taxlaw-6842	1370	8	by	by	ADP
taxlaw-6842	1370	9	professor	professor	NOUN
taxlaw-6842	1370	10	pozen	pozen	NOUN
taxlaw-6842	1370	11	,	,	PUNCT
taxlaw-6842	1370	12	is	be	AUX
taxlaw-6842	1370	13	that	that	SCONJ
taxlaw-6842	1370	14	it	it	PRON
taxlaw-6842	1370	15	might	might	AUX
taxlaw-6842	1370	16	“	"	PUNCT
taxlaw-6842	1370	17	stave	stave	VERB
taxlaw-6842	1370	18	off	off	ADP
taxlaw-6842	1370	19	other	other	ADJ
taxlaw-6842	1370	20	forms	form	NOUN
taxlaw-6842	1370	21	of	of	ADP
taxlaw-6842	1370	22	regulation	regulation	NOUN
taxlaw-6842	1370	23	”	"	PUNCT
taxlaw-6842	1370	24	that	that	PRON
taxlaw-6842	1370	25	could	could	AUX
taxlaw-6842	1370	26	be	be	AUX
taxlaw-6842	1370	27	more	more	ADJ
taxlaw-6842	1370	28	effective.194	effective.194	NOUN
taxlaw-6842	1370	29	yet	yet	CCONJ
taxlaw-6842	1370	30	the	the	DET
taxlaw-6842	1370	31	other	other	ADJ
taxlaw-6842	1370	32	regulatory	regulatory	ADJ
taxlaw-6842	1370	33	options	option	NOUN
taxlaw-6842	1370	34	are	be	AUX
taxlaw-6842	1370	35	somewhat	somewhat	ADV
taxlaw-6842	1370	36	limited	limited	ADJ
taxlaw-6842	1370	37	in	in	ADP
taxlaw-6842	1370	38	this	this	DET
taxlaw-6842	1370	39	context	context	NOUN
taxlaw-6842	1370	40	.	.	PUNCT
taxlaw-6842	1371	1	the	the	DET
taxlaw-6842	1371	2	i.r.s	i.r.s	PROPN
taxlaw-6842	1371	3	.	.	PUNCT
taxlaw-6842	1372	1	and	and	CCONJ
taxlaw-6842	1372	2	the	the	DET
taxlaw-6842	1372	3	state	state	NOUN
taxlaw-6842	1372	4	ag	ag	PROPN
taxlaw-6842	1372	5	lack	lack	VERB
taxlaw-6842	1372	6	the	the	DET
taxlaw-6842	1372	7	expertise	expertise	NOUN
taxlaw-6842	1372	8	to	to	ADP
taxlaw-6842	1372	9	regulators	regulator	NOUN
taxlaw-6842	1372	10	,	,	PUNCT
taxlaw-6842	1372	11	but	but	CCONJ
taxlaw-6842	1372	12	substantive	substantive	ADJ
taxlaw-6842	1372	13	oversight	oversight	NOUN
taxlaw-6842	1372	14	from	from	ADP
taxlaw-6842	1372	15	the	the	DET
taxlaw-6842	1372	16	government	government	NOUN
taxlaw-6842	1372	17	poses	pose	VERB
taxlaw-6842	1372	18	complex	complex	ADJ
taxlaw-6842	1372	19	tradeoffs	tradeoff	NOUN
taxlaw-6842	1372	20	,	,	PUNCT
taxlaw-6842	1372	21	as	as	SCONJ
taxlaw-6842	1372	22	discussed	discuss	VERB
taxlaw-6842	1372	23	above	above	ADV
taxlaw-6842	1372	24	.	.	PUNCT
taxlaw-6842	1373	1	see	see	VERB
taxlaw-6842	1373	2	supra	supra	PROPN
taxlaw-6842	1373	3	part	part	PROPN
taxlaw-6842	1373	4	ii.b	ii.b	PROPN
taxlaw-6842	1373	5	.	.	PUNCT
taxlaw-6842	1374	1	191	191	NUM
taxlaw-6842	1374	2	of	of	ADP
taxlaw-6842	1374	3	1.09	1.09	NUM
taxlaw-6842	1374	4	million	million	NUM
taxlaw-6842	1374	5	public	public	ADJ
taxlaw-6842	1374	6	charities	charity	NOUN
taxlaw-6842	1374	7	in	in	ADP
taxlaw-6842	1374	8	2015	2015	NUM
taxlaw-6842	1374	9	,	,	PUNCT
taxlaw-6842	1374	10	only	only	ADV
taxlaw-6842	1374	11	16,556	16,556	NUM
taxlaw-6842	1374	12	(	(	PUNCT
taxlaw-6842	1374	13	or	or	CCONJ
taxlaw-6842	1374	14	5.3	5.3	NUM
taxlaw-6842	1374	15	percent	percent	NOUN
taxlaw-6842	1374	16	)	)	PUNCT
taxlaw-6842	1374	17	had	have	VERB
taxlaw-6842	1374	18	budgets	budget	NOUN
taxlaw-6842	1374	19	of	of	ADP
taxlaw-6842	1374	20	ten	ten	NUM
taxlaw-6842	1374	21	million	million	NUM
taxlaw-6842	1374	22	dollars	dollar	NOUN
taxlaw-6842	1374	23	or	or	CCONJ
taxlaw-6842	1374	24	more	more	ADJ
taxlaw-6842	1374	25	,	,	PUNCT
taxlaw-6842	1374	26	but	but	CCONJ
taxlaw-6842	1374	27	those	those	PRON
taxlaw-6842	1374	28	with	with	ADP
taxlaw-6842	1374	29	budgets	budget	NOUN
taxlaw-6842	1374	30	in	in	ADP
taxlaw-6842	1374	31	excess	excess	NOUN
taxlaw-6842	1374	32	of	of	ADP
taxlaw-6842	1374	33	ten	ten	NUM
taxlaw-6842	1374	34	million	million	NUM
taxlaw-6842	1374	35	dollars	dollar	NOUN
taxlaw-6842	1374	36	spent	spend	VERB
taxlaw-6842	1374	37	$	$	SYM
taxlaw-6842	1374	38	1.6	1.6	NUM
taxlaw-6842	1374	39	trillion	trillion	NUM
taxlaw-6842	1374	40	,	,	PUNCT
taxlaw-6842	1374	41	representing	represent	VERB
taxlaw-6842	1374	42	87.7	87.7	NUM
taxlaw-6842	1374	43	percent	percent	NOUN
taxlaw-6842	1374	44	of	of	ADP
taxlaw-6842	1374	45	all	all	DET
taxlaw-6842	1374	46	spending	spending	NOUN
taxlaw-6842	1374	47	by	by	ADP
taxlaw-6842	1374	48	public	public	ADJ
taxlaw-6842	1374	49	charities	charity	NOUN
taxlaw-6842	1374	50	.	.	PUNCT
taxlaw-6842	1375	1	mckeever	mckeever	PROPN
taxlaw-6842	1375	2	,	,	PUNCT
taxlaw-6842	1375	3	supra	supra	PROPN
taxlaw-6842	1375	4	note	note	NOUN
taxlaw-6842	1375	5	2	2	NUM
taxlaw-6842	1375	6	.	.	SYM
taxlaw-6842	1375	7	192	192	NUM
taxlaw-6842	1375	8	ben	ben	PROPN
taxlaw-6842	1375	9	-	-	PUNCT
taxlaw-6842	1375	10	shahar	shahar	PROPN
taxlaw-6842	1375	11	&	&	CCONJ
taxlaw-6842	1375	12	schneider	schneider	PROPN
taxlaw-6842	1375	13	,	,	PUNCT
taxlaw-6842	1375	14	supra	supra	PROPN
taxlaw-6842	1375	15	note	note	PROPN
taxlaw-6842	1375	16	12	12	NUM
taxlaw-6842	1375	17	,	,	PUNCT
taxlaw-6842	1375	18	at	at	ADP
taxlaw-6842	1375	19	649	649	NUM
taxlaw-6842	1375	20	,	,	PUNCT
taxlaw-6842	1375	21	705	705	NUM
taxlaw-6842	1375	22	-	-	SYM
taxlaw-6842	1375	23	08	08	NUM
taxlaw-6842	1375	24	(	(	PUNCT
taxlaw-6842	1375	25	using	use	VERB
taxlaw-6842	1375	26	stylized	stylized	ADJ
taxlaw-6842	1375	27	example	example	NOUN
taxlaw-6842	1375	28	of	of	ADP
taxlaw-6842	1375	29	“	"	PUNCT
taxlaw-6842	1375	30	chris	chris	PROPN
taxlaw-6842	1375	31	consumer	consumer	NOUN
taxlaw-6842	1375	32	”	"	PUNCT
taxlaw-6842	1375	33	to	to	PART
taxlaw-6842	1375	34	show	show	VERB
taxlaw-6842	1375	35	the	the	DET
taxlaw-6842	1375	36	impossibility	impossibility	NOUN
taxlaw-6842	1375	37	of	of	ADP
taxlaw-6842	1375	38	actually	actually	ADV
taxlaw-6842	1375	39	reading	read	VERB
taxlaw-6842	1375	40	and	and	CCONJ
taxlaw-6842	1375	41	absorbing	absorb	VERB
taxlaw-6842	1375	42	all	all	DET
taxlaw-6842	1375	43	mandated	mandate	VERB
taxlaw-6842	1375	44	disclosures	disclosure	NOUN
taxlaw-6842	1375	45	)	)	PUNCT
taxlaw-6842	1375	46	.	.	PUNCT
taxlaw-6842	1376	1	193	193	NUM
taxlaw-6842	1376	2	cf	cf	NOUN
taxlaw-6842	1376	3	.	.	PUNCT
taxlaw-6842	1376	4	alan	alan	PROPN
taxlaw-6842	1376	5	schwartz	schwartz	PROPN
taxlaw-6842	1376	6	&	&	CCONJ
taxlaw-6842	1376	7	louis	louis	PROPN
taxlaw-6842	1376	8	l.	l.	PROPN
taxlaw-6842	1376	9	wilde	wilde	PROPN
taxlaw-6842	1376	10	,	,	PUNCT
taxlaw-6842	1376	11	intervening	intervene	VERB
taxlaw-6842	1376	12	in	in	ADP
taxlaw-6842	1376	13	markets	market	NOUN
taxlaw-6842	1376	14	on	on	ADP
taxlaw-6842	1376	15	the	the	DET
taxlaw-6842	1376	16	basis	basis	NOUN
taxlaw-6842	1376	17	of	of	ADP
taxlaw-6842	1376	18	imperfect	imperfect	ADJ
taxlaw-6842	1376	19	information	information	NOUN
taxlaw-6842	1376	20	:	:	PUNCT
taxlaw-6842	1376	21	a	a	DET
taxlaw-6842	1376	22	legal	legal	ADJ
taxlaw-6842	1376	23	and	and	CCONJ
taxlaw-6842	1376	24	economic	economic	ADJ
taxlaw-6842	1376	25	analysis	analysis	NOUN
taxlaw-6842	1376	26	,	,	PUNCT
taxlaw-6842	1376	27	127	127	NUM
taxlaw-6842	1376	28	u.	u.	PROPN
taxlaw-6842	1376	29	pa	pa	PROPN
taxlaw-6842	1376	30	.	.	PUNCT
taxlaw-6842	1376	31	l.	l.	PROPN
taxlaw-6842	1376	32	rev	rev	PROPN
taxlaw-6842	1376	33	.	.	PROPN
taxlaw-6842	1376	34	630	630	NUM
taxlaw-6842	1376	35	,	,	PUNCT
taxlaw-6842	1376	36	638	638	NUM
taxlaw-6842	1376	37	(	(	PUNCT
taxlaw-6842	1376	38	1979	1979	NUM
taxlaw-6842	1376	39	)	)	PUNCT
taxlaw-6842	1376	40	(	(	PUNCT
taxlaw-6842	1376	41	“	"	PUNCT
taxlaw-6842	1376	42	the	the	DET
taxlaw-6842	1376	43	presence	presence	NOUN
taxlaw-6842	1376	44	of	of	ADP
taxlaw-6842	1376	45	at	at	ADV
taxlaw-6842	1376	46	least	least	ADJ
taxlaw-6842	1376	47	some	some	DET
taxlaw-6842	1376	48	consumer	consumer	NOUN
taxlaw-6842	1376	49	search	search	NOUN
taxlaw-6842	1376	50	in	in	ADP
taxlaw-6842	1376	51	a	a	DET
taxlaw-6842	1376	52	market	market	NOUN
taxlaw-6842	1376	53	creates	create	VERB
taxlaw-6842	1376	54	the	the	DET
taxlaw-6842	1376	55	possibility	possibility	NOUN
taxlaw-6842	1376	56	of	of	ADP
taxlaw-6842	1376	57	a	a	DET
taxlaw-6842	1376	58	‘	'	PUNCT
taxlaw-6842	1376	59	pecuniary	pecuniary	ADJ
taxlaw-6842	1376	60	externality	externality	NOUN
taxlaw-6842	1376	61	’	'	PUNCT
taxlaw-6842	1376	62	:	:	PUNCT
taxlaw-6842	1376	63	persons	person	NOUN
taxlaw-6842	1376	64	who	who	PRON
taxlaw-6842	1376	65	search	search	VERB
taxlaw-6842	1376	66	sometimes	sometimes	ADV
taxlaw-6842	1376	67	protect	protect	VERB
taxlaw-6842	1376	68	nonsearchers	nonsearcher	NOUN
taxlaw-6842	1376	69	from	from	ADP
taxlaw-6842	1376	70	overreaching	overreach	VERB
taxlaw-6842	1376	71	firms	firm	NOUN
taxlaw-6842	1376	72	.	.	PUNCT
taxlaw-6842	1376	73	”	"	PUNCT
taxlaw-6842	1376	74	)	)	PUNCT
taxlaw-6842	1376	75	;	;	PUNCT
taxlaw-6842	1376	76	ben	ben	PROPN
taxlaw-6842	1376	77	-	-	PUNCT
taxlaw-6842	1376	78	shahar	shahar	PROPN
taxlaw-6842	1376	79	&	&	CCONJ
taxlaw-6842	1376	80	schneider	schneider	PROPN
taxlaw-6842	1376	81	,	,	PUNCT
taxlaw-6842	1376	82	supra	supra	PROPN
taxlaw-6842	1376	83	note	note	PROPN
taxlaw-6842	1376	84	12	12	NUM
taxlaw-6842	1376	85	,	,	PUNCT
taxlaw-6842	1376	86	at	at	ADP
taxlaw-6842	1376	87	748	748	NUM
taxlaw-6842	1376	88	(	(	PUNCT
taxlaw-6842	1376	89	“	"	PUNCT
taxlaw-6842	1376	90	insofar	insofar	ADV
taxlaw-6842	1376	91	as	as	SCONJ
taxlaw-6842	1376	92	disclosure	disclosure	NOUN
taxlaw-6842	1376	93	causes	cause	VERB
taxlaw-6842	1376	94	disclosers	discloser	NOUN
taxlaw-6842	1376	95	to	to	PART
taxlaw-6842	1376	96	behave	behave	VERB
taxlaw-6842	1376	97	better	well	ADV
taxlaw-6842	1376	98	.	.	PUNCT
taxlaw-6842	1376	99	.	.	PUNCT
taxlaw-6842	1377	1	.	.	PUNCT
taxlaw-6842	1378	1	,	,	PUNCT
taxlaw-6842	1378	2	disclosees	disclosee	NOUN
taxlaw-6842	1378	3	need	need	AUX
taxlaw-6842	1378	4	not	not	PART
taxlaw-6842	1378	5	rely	rely	VERB
taxlaw-6842	1378	6	on	on	ADP
taxlaw-6842	1378	7	the	the	DET
taxlaw-6842	1378	8	disclosed	disclose	VERB
taxlaw-6842	1378	9	data	data	NOUN
taxlaw-6842	1378	10	but	but	CCONJ
taxlaw-6842	1378	11	can	can	AUX
taxlaw-6842	1378	12	instead	instead	ADV
taxlaw-6842	1378	13	(	(	PUNCT
taxlaw-6842	1378	14	as	as	SCONJ
taxlaw-6842	1378	15	they	they	PRON
taxlaw-6842	1378	16	say	say	VERB
taxlaw-6842	1378	17	)	)	PUNCT
taxlaw-6842	1378	18	shop	shop	NOUN
taxlaw-6842	1378	19	with	with	ADP
taxlaw-6842	1378	20	confidence	confidence	NOUN
taxlaw-6842	1378	21	”	"	PUNCT
taxlaw-6842	1378	22	)	)	PUNCT
taxlaw-6842	1378	23	.	.	PUNCT
taxlaw-6842	1379	1	194	194	NUM
taxlaw-6842	1379	2	pozen	pozen	NOUN
taxlaw-6842	1379	3	,	,	PUNCT
taxlaw-6842	1379	4	supra	supra	PROPN
taxlaw-6842	1379	5	note	note	NOUN
taxlaw-6842	1379	6	12	12	NUM
taxlaw-6842	1379	7	,	,	PUNCT
taxlaw-6842	1379	8	at	at	ADP
taxlaw-6842	1379	9	162	162	NUM
taxlaw-6842	1379	10	;	;	PUNCT
taxlaw-6842	1379	11	see	see	VERB
taxlaw-6842	1379	12	also	also	ADV
taxlaw-6842	1379	13	ben	ben	PROPN
taxlaw-6842	1379	14	-	-	PUNCT
taxlaw-6842	1379	15	shahar	shahar	PROPN
taxlaw-6842	1379	16	&	&	CCONJ
taxlaw-6842	1379	17	schneider	schneider	PROPN
taxlaw-6842	1379	18	,	,	PUNCT
taxlaw-6842	1379	19	supra	supra	PROPN
taxlaw-6842	1379	20	note	note	PROPN
taxlaw-6842	1379	21	12	12	NUM
taxlaw-6842	1379	22	,	,	PUNCT
taxlaw-6842	1379	23	at	at	ADP
taxlaw-6842	1379	24	740	740	NUM
taxlaw-6842	1379	25	(	(	PUNCT
taxlaw-6842	1379	26	“	"	PUNCT
taxlaw-6842	1379	27	[	[	X
taxlaw-6842	1379	28	l]awmakers	l]awmaker	NOUN
taxlaw-6842	1379	29	who	who	PRON
taxlaw-6842	1379	30	devised	devise	VERB
taxlaw-6842	1379	31	disclosure	disclosure	NOUN
taxlaw-6842	1379	32	mandates	mandate	NOUN
taxlaw-6842	1379	33	may	may	AUX
taxlaw-6842	1379	34	think	think	VERB
taxlaw-6842	1379	35	their	their	PRON
taxlaw-6842	1379	36	mission	mission	NOUN
taxlaw-6842	1379	37	accomplished	accomplish	VERB
taxlaw-6842	1379	38	and	and	CCONJ
taxlaw-6842	1379	39	avoid	avoid	VERB
taxlaw-6842	1379	40	the	the	DET
taxlaw-6842	1379	41	onerous	onerous	ADJ
taxlaw-6842	1379	42	work	work	NOUN
taxlaw-6842	1379	43	of	of	ADP
taxlaw-6842	1379	44	devising	devise	VERB
taxlaw-6842	1379	45	more	more	ADV
taxlaw-6842	1379	46	imaginative	imaginative	ADJ
taxlaw-6842	1379	47	,	,	PUNCT
taxlaw-6842	1379	48	more	more	ADV
taxlaw-6842	1379	49	effective	effective	ADJ
taxlaw-6842	1379	50	alternatives	alternative	NOUN
taxlaw-6842	1379	51	”	"	PUNCT
taxlaw-6842	1379	52	)	)	PUNCT
taxlaw-6842	1379	53	.	.	PUNCT
taxlaw-6842	1380	1	[	[	X
taxlaw-6842	1380	2	vol	vol	NOUN
taxlaw-6842	1380	3	.	.	PROPN
taxlaw-6842	1380	4	11.2	11.2	NUM
taxlaw-6842	1380	5	columbia	columbia	PROPN
taxlaw-6842	1380	6	journal	journal	PROPN
taxlaw-6842	1380	7	of	of	ADP
taxlaw-6842	1380	8	tax	tax	NOUN
taxlaw-6842	1380	9	law	law	NOUN
taxlaw-6842	1380	10	134	134	NUM
taxlaw-6842	1380	11	engage	engage	NOUN
taxlaw-6842	1380	12	in	in	ADP
taxlaw-6842	1380	13	substantive	substantive	ADJ
taxlaw-6842	1380	14	oversight	oversight	NOUN
taxlaw-6842	1380	15	of	of	ADP
taxlaw-6842	1380	16	nonprofit	nonprofit	ADJ
taxlaw-6842	1380	17	programs	program	NOUN
taxlaw-6842	1380	18	in	in	ADP
taxlaw-6842	1380	19	many	many	ADJ
taxlaw-6842	1380	20	cases	case	NOUN
taxlaw-6842	1380	21	,	,	PUNCT
taxlaw-6842	1380	22	as	as	SCONJ
taxlaw-6842	1380	23	noted	note	VERB
taxlaw-6842	1380	24	above	above	ADV
taxlaw-6842	1380	25	,	,	PUNCT
taxlaw-6842	1380	26	and	and	CCONJ
taxlaw-6842	1380	27	could	could	AUX
taxlaw-6842	1380	28	undermine	undermine	VERB
taxlaw-6842	1380	29	nonprofit	nonprofit	ADJ
taxlaw-6842	1380	30	independence	independence	NOUN
taxlaw-6842	1380	31	in	in	ADP
taxlaw-6842	1380	32	playing	play	VERB
taxlaw-6842	1380	33	this	this	DET
taxlaw-6842	1380	34	role.195	role.195	NOUN
taxlaw-6842	1380	35	if	if	SCONJ
taxlaw-6842	1380	36	the	the	DET
taxlaw-6842	1380	37	government	government	NOUN
taxlaw-6842	1380	38	set	set	VERB
taxlaw-6842	1380	39	aside	aside	ADP
taxlaw-6842	1380	40	these	these	DET
taxlaw-6842	1380	41	concerns	concern	NOUN
taxlaw-6842	1380	42	and	and	CCONJ
taxlaw-6842	1380	43	decided	decide	VERB
taxlaw-6842	1380	44	to	to	PART
taxlaw-6842	1380	45	engage	engage	VERB
taxlaw-6842	1380	46	in	in	ADP
taxlaw-6842	1380	47	substantive	substantive	ADJ
taxlaw-6842	1380	48	oversight	oversight	NOUN
taxlaw-6842	1380	49	,	,	PUNCT
taxlaw-6842	1380	50	regulators	regulator	NOUN
taxlaw-6842	1380	51	would	would	AUX
taxlaw-6842	1380	52	need	need	VERB
taxlaw-6842	1380	53	information	information	NOUN
taxlaw-6842	1380	54	.	.	PUNCT
taxlaw-6842	1381	1	to	to	PART
taxlaw-6842	1381	2	assess	assess	VERB
taxlaw-6842	1381	3	the	the	DET
taxlaw-6842	1381	4	social	social	ADJ
taxlaw-6842	1381	5	value	value	NOUN
taxlaw-6842	1381	6	of	of	ADP
taxlaw-6842	1381	7	a	a	DET
taxlaw-6842	1381	8	nonprofit	nonprofit	ADJ
taxlaw-6842	1381	9	’s	’s	PART
taxlaw-6842	1381	10	mission	mission	NOUN
taxlaw-6842	1381	11	and	and	CCONJ
taxlaw-6842	1381	12	the	the	DET
taxlaw-6842	1381	13	impact	impact	NOUN
taxlaw-6842	1381	14	and	and	CCONJ
taxlaw-6842	1381	15	cost	cost	NOUN
taxlaw-6842	1381	16	-	-	PUNCT
taxlaw-6842	1381	17	effectiveness	effectiveness	NOUN
taxlaw-6842	1381	18	of	of	ADP
taxlaw-6842	1381	19	its	its	PRON
taxlaw-6842	1381	20	programs	program	NOUN
taxlaw-6842	1381	21	,	,	PUNCT
taxlaw-6842	1381	22	regulators	regulator	NOUN
taxlaw-6842	1381	23	would	would	AUX
taxlaw-6842	1381	24	need	need	VERB
taxlaw-6842	1381	25	something	something	PRON
taxlaw-6842	1381	26	like	like	ADP
taxlaw-6842	1381	27	the	the	DET
taxlaw-6842	1381	28	program	program	NOUN
taxlaw-6842	1381	29	analysis	analysis	NOUN
taxlaw-6842	1381	30	recommended	recommend	VERB
taxlaw-6842	1381	31	here	here	ADV
taxlaw-6842	1381	32	.	.	PUNCT
taxlaw-6842	1382	1	so	so	ADV
taxlaw-6842	1382	2	if	if	SCONJ
taxlaw-6842	1382	3	the	the	DET
taxlaw-6842	1382	4	government	government	NOUN
taxlaw-6842	1382	5	wants	want	VERB
taxlaw-6842	1382	6	to	to	PART
taxlaw-6842	1382	7	review	review	VERB
taxlaw-6842	1382	8	the	the	DET
taxlaw-6842	1382	9	substance	substance	NOUN
taxlaw-6842	1382	10	of	of	ADP
taxlaw-6842	1382	11	nonprofits	nonprofit	NOUN
taxlaw-6842	1382	12	’	'	PUNCT
taxlaw-6842	1382	13	work	work	NOUN
taxlaw-6842	1382	14	,	,	PUNCT
taxlaw-6842	1382	15	disclosure	disclosure	NOUN
taxlaw-6842	1382	16	would	would	AUX
taxlaw-6842	1382	17	not	not	PART
taxlaw-6842	1382	18	be	be	AUX
taxlaw-6842	1382	19	a	a	DET
taxlaw-6842	1382	20	distraction	distraction	NOUN
taxlaw-6842	1382	21	from	from	ADP
taxlaw-6842	1382	22	this	this	DET
taxlaw-6842	1382	23	effort	effort	NOUN
taxlaw-6842	1382	24	,	,	PUNCT
taxlaw-6842	1382	25	but	but	CCONJ
taxlaw-6842	1382	26	a	a	DET
taxlaw-6842	1382	27	precondition	precondition	NOUN
taxlaw-6842	1382	28	for	for	ADP
taxlaw-6842	1382	29	it	it	PRON
taxlaw-6842	1382	30	.	.	PUNCT
taxlaw-6842	1383	1	vi	vi	X
taxlaw-6842	1383	2	.	.	NOUN
taxlaw-6842	1383	3	conclusion	conclusion	NOUN
taxlaw-6842	1383	4	unfortunately	unfortunately	ADV
taxlaw-6842	1383	5	,	,	PUNCT
taxlaw-6842	1383	6	some	some	PRON
taxlaw-6842	1383	7	nonprofits	nonprofit	VERB
taxlaw-6842	1383	8	waste	waste	VERB
taxlaw-6842	1383	9	money	money	NOUN
taxlaw-6842	1383	10	on	on	ADP
taxlaw-6842	1383	11	dated	date	VERB
taxlaw-6842	1383	12	missions	mission	NOUN
taxlaw-6842	1383	13	and	and	CCONJ
taxlaw-6842	1383	14	inefficient	inefficient	ADJ
taxlaw-6842	1383	15	programs	program	NOUN
taxlaw-6842	1383	16	.	.	PUNCT
taxlaw-6842	1384	1	this	this	DET
taxlaw-6842	1384	2	article	article	NOUN
taxlaw-6842	1384	3	breaks	break	VERB
taxlaw-6842	1384	4	new	new	ADJ
taxlaw-6842	1384	5	ground	ground	NOUN
taxlaw-6842	1384	6	in	in	ADP
taxlaw-6842	1384	7	attributing	attribute	VERB
taxlaw-6842	1384	8	this	this	DET
taxlaw-6842	1384	9	inefficiency	inefficiency	NOUN
taxlaw-6842	1384	10	not	not	PART
taxlaw-6842	1384	11	just	just	ADV
taxlaw-6842	1384	12	to	to	PART
taxlaw-6842	1384	13	imperfect	imperfect	VERB
taxlaw-6842	1384	14	incentives	incentive	NOUN
taxlaw-6842	1384	15	,	,	PUNCT
taxlaw-6842	1384	16	but	but	CCONJ
taxlaw-6842	1384	17	also	also	ADV
taxlaw-6842	1384	18	to	to	PART
taxlaw-6842	1384	19	imperfect	imperfect	VERB
taxlaw-6842	1384	20	information	information	NOUN
taxlaw-6842	1384	21	.	.	PUNCT
taxlaw-6842	1385	1	challenges	challenge	NOUN
taxlaw-6842	1385	2	in	in	ADP
taxlaw-6842	1385	3	measuring	measure	VERB
taxlaw-6842	1385	4	success	success	NOUN
taxlaw-6842	1385	5	complicate	complicate	VERB
taxlaw-6842	1385	6	the	the	DET
taxlaw-6842	1385	7	efforts	effort	NOUN
taxlaw-6842	1385	8	of	of	ADP
taxlaw-6842	1385	9	even	even	ADV
taxlaw-6842	1385	10	the	the	DET
taxlaw-6842	1385	11	best	good	ADJ
taxlaw-6842	1385	12	managers	manager	NOUN
taxlaw-6842	1385	13	and	and	CCONJ
taxlaw-6842	1385	14	boards	board	NOUN
taxlaw-6842	1385	15	to	to	PART
taxlaw-6842	1385	16	run	run	VERB
taxlaw-6842	1385	17	nonprofits	nonprofit	NOUN
taxlaw-6842	1385	18	efficiently	efficiently	ADV
taxlaw-6842	1385	19	.	.	PUNCT
taxlaw-6842	1386	1	these	these	DET
taxlaw-6842	1386	2	measurement	measurement	NOUN
taxlaw-6842	1386	3	challenges	challenge	NOUN
taxlaw-6842	1386	4	also	also	ADV
taxlaw-6842	1386	5	make	make	VERB
taxlaw-6842	1386	6	self	self	NOUN
taxlaw-6842	1386	7	-	-	PUNCT
taxlaw-6842	1386	8	interested	interested	ADJ
taxlaw-6842	1386	9	and	and	CCONJ
taxlaw-6842	1386	10	unwise	unwise	ADJ
taxlaw-6842	1386	11	choices	choice	NOUN
taxlaw-6842	1386	12	less	less	ADV
taxlaw-6842	1386	13	visible	visible	ADJ
taxlaw-6842	1386	14	,	,	PUNCT
taxlaw-6842	1386	15	and	and	CCONJ
taxlaw-6842	1386	16	thus	thus	ADV
taxlaw-6842	1386	17	harder	hard	ADV
taxlaw-6842	1386	18	to	to	PART
taxlaw-6842	1386	19	stop	stop	VERB
taxlaw-6842	1386	20	.	.	PUNCT
taxlaw-6842	1387	1	in	in	ADP
taxlaw-6842	1387	2	response	response	NOUN
taxlaw-6842	1387	3	,	,	PUNCT
taxlaw-6842	1387	4	this	this	DET
taxlaw-6842	1387	5	article	article	NOUN
taxlaw-6842	1387	6	recommends	recommend	VERB
taxlaw-6842	1387	7	better	well	ADJ
taxlaw-6842	1387	8	analysis	analysis	NOUN
taxlaw-6842	1387	9	and	and	CCONJ
taxlaw-6842	1387	10	disclosure	disclosure	NOUN
taxlaw-6842	1387	11	as	as	ADP
taxlaw-6842	1387	12	a	a	DET
taxlaw-6842	1387	13	strategy	strategy	NOUN
taxlaw-6842	1387	14	for	for	ADP
taxlaw-6842	1387	15	organizational	organizational	ADJ
taxlaw-6842	1387	16	change	change	NOUN
taxlaw-6842	1387	17	.	.	PUNCT
taxlaw-6842	1388	1	as	as	ADP
taxlaw-6842	1388	2	a	a	DET
taxlaw-6842	1388	3	template	template	NOUN
taxlaw-6842	1388	4	for	for	ADP
taxlaw-6842	1388	5	this	this	DET
taxlaw-6842	1388	6	analysis	analysis	NOUN
taxlaw-6842	1388	7	,	,	PUNCT
taxlaw-6842	1388	8	this	this	DET
taxlaw-6842	1388	9	article	article	NOUN
taxlaw-6842	1388	10	recommends	recommend	VERB
taxlaw-6842	1388	11	three	three	NUM
taxlaw-6842	1388	12	questions	question	NOUN
taxlaw-6842	1388	13	for	for	ADP
taxlaw-6842	1388	14	nonprofits	nonprofit	NOUN
taxlaw-6842	1388	15	to	to	PART
taxlaw-6842	1388	16	answer	answer	VERB
taxlaw-6842	1388	17	every	every	DET
taxlaw-6842	1388	18	year	year	NOUN
taxlaw-6842	1388	19	:	:	PUNCT
taxlaw-6842	1388	20	first	first	ADJ
taxlaw-6842	1388	21	,	,	PUNCT
taxlaw-6842	1388	22	how	how	SCONJ
taxlaw-6842	1388	23	important	important	ADJ
taxlaw-6842	1388	24	are	be	AUX
taxlaw-6842	1388	25	the	the	DET
taxlaw-6842	1388	26	challenges	challenge	NOUN
taxlaw-6842	1388	27	they	they	PRON
taxlaw-6842	1388	28	address	address	VERB
taxlaw-6842	1388	29	?	?	PUNCT
taxlaw-6842	1388	30	;	;	PUNCT
taxlaw-6842	1388	31	second	second	X
taxlaw-6842	1388	32	,	,	PUNCT
taxlaw-6842	1388	33	how	how	SCONJ
taxlaw-6842	1388	34	effective	effective	ADJ
taxlaw-6842	1388	35	are	be	AUX
taxlaw-6842	1388	36	their	their	PRON
taxlaw-6842	1388	37	responses	response	NOUN
taxlaw-6842	1388	38	?	?	PUNCT
taxlaw-6842	1389	1	;	;	PUNCT
taxlaw-6842	1389	2	and	and	CCONJ
taxlaw-6842	1389	3	third	third	ADJ
taxlaw-6842	1389	4	,	,	PUNCT
taxlaw-6842	1389	5	are	be	AUX
taxlaw-6842	1389	6	they	they	PRON
taxlaw-6842	1389	7	the	the	DET
taxlaw-6842	1389	8	right	right	ADJ
taxlaw-6842	1389	9	nonprofit	nonprofit	NOUN
taxlaw-6842	1389	10	to	to	PART
taxlaw-6842	1389	11	respond	respond	VERB
taxlaw-6842	1389	12	?	?	PUNCT
taxlaw-6842	1390	1	this	this	DET
taxlaw-6842	1390	2	sort	sort	NOUN
taxlaw-6842	1390	3	of	of	ADP
taxlaw-6842	1390	4	analysis	analysis	NOUN
taxlaw-6842	1390	5	presses	press	VERB
taxlaw-6842	1390	6	managers	manager	NOUN
taxlaw-6842	1390	7	and	and	CCONJ
taxlaw-6842	1390	8	boards	board	NOUN
taxlaw-6842	1390	9	to	to	PART
taxlaw-6842	1390	10	clarify	clarify	VERB
taxlaw-6842	1390	11	priorities	priority	NOUN
taxlaw-6842	1390	12	,	,	PUNCT
taxlaw-6842	1390	13	monitor	monitor	VERB
taxlaw-6842	1390	14	progress	progress	NOUN
taxlaw-6842	1390	15	,	,	PUNCT
taxlaw-6842	1390	16	improve	improve	VERB
taxlaw-6842	1390	17	even	even	ADV
taxlaw-6842	1390	18	their	their	PRON
taxlaw-6842	1390	19	best	good	ADJ
taxlaw-6842	1390	20	programs	program	NOUN
taxlaw-6842	1390	21	,	,	PUNCT
taxlaw-6842	1390	22	and	and	CCONJ
taxlaw-6842	1390	23	shut	shut	VERB
taxlaw-6842	1390	24	down	down	ADP
taxlaw-6842	1390	25	ineffective	ineffective	ADJ
taxlaw-6842	1390	26	ones	one	NOUN
taxlaw-6842	1390	27	.	.	PUNCT
taxlaw-6842	1391	1	nonprofits	nonprofit	NOUN
taxlaw-6842	1391	2	should	should	AUX
taxlaw-6842	1391	3	also	also	ADV
taxlaw-6842	1391	4	share	share	VERB
taxlaw-6842	1391	5	this	this	DET
taxlaw-6842	1391	6	analysis	analysis	NOUN
taxlaw-6842	1391	7	with	with	ADP
taxlaw-6842	1391	8	the	the	DET
taxlaw-6842	1391	9	public	public	NOUN
taxlaw-6842	1391	10	.	.	PUNCT
taxlaw-6842	1392	1	this	this	DET
taxlaw-6842	1392	2	disclosure	disclosure	NOUN
taxlaw-6842	1392	3	empowers	empower	VERB
taxlaw-6842	1392	4	boards	board	NOUN
taxlaw-6842	1392	5	,	,	PUNCT
taxlaw-6842	1392	6	donors	donor	NOUN
taxlaw-6842	1392	7	,	,	PUNCT
taxlaw-6842	1392	8	and	and	CCONJ
taxlaw-6842	1392	9	rating	rating	NOUN
taxlaw-6842	1392	10	agencies	agency	NOUN
taxlaw-6842	1392	11	to	to	PART
taxlaw-6842	1392	12	be	be	AUX
taxlaw-6842	1392	13	more	more	ADV
taxlaw-6842	1392	14	effective	effective	ADJ
taxlaw-6842	1392	15	monitors	monitor	NOUN
taxlaw-6842	1392	16	,	,	PUNCT
taxlaw-6842	1392	17	enables	enable	VERB
taxlaw-6842	1392	18	donors	donor	NOUN
taxlaw-6842	1392	19	to	to	PART
taxlaw-6842	1392	20	make	make	VERB
taxlaw-6842	1392	21	better	well	ADV
taxlaw-6842	1392	22	informed	informed	ADJ
taxlaw-6842	1392	23	philanthropic	philanthropic	NOUN
taxlaw-6842	1392	24	choices	choice	NOUN
taxlaw-6842	1392	25	,	,	PUNCT
taxlaw-6842	1392	26	and	and	CCONJ
taxlaw-6842	1392	27	allows	allow	VERB
taxlaw-6842	1392	28	charities	charity	NOUN
taxlaw-6842	1392	29	to	to	PART
taxlaw-6842	1392	30	borrow	borrow	VERB
taxlaw-6842	1392	31	innovative	innovative	ADJ
taxlaw-6842	1392	32	ideas	idea	NOUN
taxlaw-6842	1392	33	from	from	ADP
taxlaw-6842	1392	34	each	each	DET
taxlaw-6842	1392	35	other	other	ADJ
taxlaw-6842	1392	36	more	more	ADV
taxlaw-6842	1392	37	easily	easily	ADV
taxlaw-6842	1392	38	.	.	PUNCT
taxlaw-6842	1393	1	admittedly	admittedly	ADV
taxlaw-6842	1393	2	,	,	PUNCT
taxlaw-6842	1393	3	these	these	DET
taxlaw-6842	1393	4	benefits	benefit	NOUN
taxlaw-6842	1393	5	are	be	AUX
taxlaw-6842	1393	6	not	not	PART
taxlaw-6842	1393	7	free	free	ADJ
taxlaw-6842	1393	8	.	.	PUNCT
taxlaw-6842	1394	1	difficult	difficult	ADJ
taxlaw-6842	1394	2	issues	issue	NOUN
taxlaw-6842	1394	3	must	must	AUX
taxlaw-6842	1394	4	be	be	AUX
taxlaw-6842	1394	5	analyzed	analyze	VERB
taxlaw-6842	1394	6	and	and	CCONJ
taxlaw-6842	1394	7	the	the	DET
taxlaw-6842	1394	8	accuracy	accuracy	NOUN
taxlaw-6842	1394	9	of	of	ADP
taxlaw-6842	1394	10	disclosure	disclosure	NOUN
taxlaw-6842	1394	11	must	must	AUX
taxlaw-6842	1394	12	be	be	AUX
taxlaw-6842	1394	13	policed	police	VERB
taxlaw-6842	1394	14	.	.	PUNCT
taxlaw-6842	1395	1	to	to	PART
taxlaw-6842	1395	2	balance	balance	VERB
taxlaw-6842	1395	3	these	these	DET
taxlaw-6842	1395	4	competing	compete	VERB
taxlaw-6842	1395	5	considerations	consideration	NOUN
taxlaw-6842	1395	6	,	,	PUNCT
taxlaw-6842	1395	7	this	this	DET
taxlaw-6842	1395	8	article	article	NOUN
taxlaw-6842	1395	9	recommends	recommend	VERB
taxlaw-6842	1395	10	that	that	SCONJ
taxlaw-6842	1395	11	this	this	DET
taxlaw-6842	1395	12	disclosure	disclosure	NOUN
taxlaw-6842	1395	13	should	should	AUX
taxlaw-6842	1395	14	be	be	AUX
taxlaw-6842	1395	15	mandatory	mandatory	ADJ
taxlaw-6842	1395	16	for	for	ADP
taxlaw-6842	1395	17	large	large	ADJ
taxlaw-6842	1395	18	public	public	ADJ
taxlaw-6842	1395	19	charities	charity	NOUN
taxlaw-6842	1395	20	and	and	CCONJ
taxlaw-6842	1395	21	voluntary	voluntary	ADJ
taxlaw-6842	1395	22	for	for	ADP
taxlaw-6842	1395	23	other	other	ADJ
taxlaw-6842	1395	24	nonprofits	nonprofit	NOUN
taxlaw-6842	1395	25	.	.	PUNCT
taxlaw-6842	1396	1	admittedly	admittedly	ADV
taxlaw-6842	1396	2	,	,	PUNCT
taxlaw-6842	1396	3	analysis	analysis	NOUN
taxlaw-6842	1396	4	and	and	CCONJ
taxlaw-6842	1396	5	disclosure	disclosure	NOUN
taxlaw-6842	1396	6	are	be	AUX
taxlaw-6842	1396	7	not	not	PART
taxlaw-6842	1396	8	foolproof	foolproof	ADJ
taxlaw-6842	1396	9	remedies	remedy	NOUN
taxlaw-6842	1396	10	.	.	PUNCT
taxlaw-6842	1397	1	at	at	ADP
taxlaw-6842	1397	2	the	the	DET
taxlaw-6842	1397	3	margin	margin	NOUN
taxlaw-6842	1397	4	,	,	PUNCT
taxlaw-6842	1397	5	though	though	ADV
taxlaw-6842	1397	6	,	,	PUNCT
taxlaw-6842	1397	7	this	this	DET
taxlaw-6842	1397	8	effort	effort	NOUN
taxlaw-6842	1397	9	can	can	AUX
taxlaw-6842	1397	10	press	press	VERB
taxlaw-6842	1397	11	nonprofits	nonprofit	NOUN
taxlaw-6842	1397	12	to	to	PART
taxlaw-6842	1397	13	operate	operate	VERB
taxlaw-6842	1397	14	more	more	ADV
taxlaw-6842	1397	15	efficiently	efficiently	ADV
taxlaw-6842	1397	16	,	,	PUNCT
taxlaw-6842	1397	17	so	so	ADV
taxlaw-6842	1397	18	they	they	PRON
taxlaw-6842	1397	19	touch	touch	VERB
taxlaw-6842	1397	20	more	more	ADJ
taxlaw-6842	1397	21	lives	life	NOUN
taxlaw-6842	1397	22	and	and	CCONJ
taxlaw-6842	1397	23	do	do	VERB
taxlaw-6842	1397	24	more	more	ADV
taxlaw-6842	1397	25	good	good	ADJ
taxlaw-6842	1397	26	in	in	ADP
taxlaw-6842	1397	27	the	the	DET
taxlaw-6842	1397	28	world	world	NOUN
taxlaw-6842	1397	29	.	.	PUNCT
taxlaw-6842	1398	1	195	195	NUM
taxlaw-6842	1398	2	see	see	VERB
taxlaw-6842	1398	3	supra	supra	PROPN
taxlaw-6842	1398	4	part	part	PROPN
taxlaw-6842	1398	5	ii.b	ii.b	PROPN
taxlaw-6842	1398	6	.	.	PUNCT