id	sid	tid	token	lemma	pos
ftr-465	1	1	florida	florida	PROPN
ftr-465	1	2	tax	tax	PROPN
ftr-465	1	3	review	review	NOUN
ftr-465	1	4	volume	volume	NOUN
ftr-465	1	5	3	3	NUM
ftr-465	1	6	1996	1996	NUM
ftr-465	1	7	number	number	NOUN
ftr-465	1	8	7	7	NUM
ftr-465	1	9	unfair	unfair	ADJ
ftr-465	1	10	business	business	NOUN
ftr-465	1	11	competition	competition	NOUN
ftr-465	1	12	and	and	CCONJ
ftr-465	1	13	the	the	DET
ftr-465	1	14	tax	tax	NOUN
ftr-465	1	15	on	on	ADP
ftr-465	1	16	income	income	NOUN
ftr-465	1	17	destined	destine	VERB
ftr-465	1	18	for	for	ADP
ftr-465	1	19	charity	charity	NOUN
ftr-465	1	20	:	:	PUNCT
ftr-465	1	21	forty	forty	NUM
ftr-465	1	22	-	-	PUNCT
ftr-465	1	23	six	six	NUM
ftr-465	1	24	years	year	NOUN
ftr-465	1	25	later	later	ADV
ftr-465	1	26	donald	donald	PROPN
ftr-465	1	27	l	l	PROPN
ftr-465	1	28	sharpe	sharpe	PROPN
ftr-465	1	29	*	*	PROPN
ftr-465	1	30	i.	i.	PROPN
ftr-465	1	31	introduction	introduction	NOUN
ftr-465	1	32	................................	................................	PUNCT
ftr-465	1	33	369	369	NUM
ftr-465	1	34	ii	ii	NOUN
ftr-465	1	35	.	.	PUNCT
ftr-465	2	1	justifying	justify	VERB
ftr-465	2	2	tax	tax	NOUN
ftr-465	2	3	exemption	exemption	NOUN
ftr-465	2	4	for	for	ADP
ftr-465	2	5	the	the	DET
ftr-465	2	6	charitable	charitable	ADJ
ftr-465	2	7	actiities	actiitie	NOUN
ftr-465	2	8	of	of	ADP
ftr-465	2	9	non	non	ADJ
ftr-465	2	10	-	-	ADJ
ftr-465	2	11	profit	profit	ADJ
ftr-465	2	12	organizations	organization	NOUN
ftr-465	2	13	....................	....................	PUNCT
ftr-465	3	1	374	374	NUM
ftr-465	3	2	m.	m.	NOUN
ftr-465	3	3	the	the	DET
ftr-465	3	4	problem	problem	NOUN
ftr-465	3	5	of	of	ADP
ftr-465	3	6	unfair	unfair	ADJ
ftr-465	3	7	competition	competition	NOUN
ftr-465	3	8	and	and	CCONJ
ftr-465	3	9	its	its	PRON
ftr-465	3	10	resolution	resolution	NOUN
ftr-465	3	11	:	:	PUNCT
ftr-465	3	12	tax	tax	VERB
ftr-465	3	13	the	the	DET
ftr-465	3	14	income	income	NOUN
ftr-465	3	15	destined	destine	VERB
ftr-465	3	16	for	for	ADP
ftr-465	3	17	charity	charity	NOUN
ftr-465	3	18	or	or	CCONJ
ftr-465	3	19	distribute	distribute	VERB
ftr-465	3	20	the	the	DET
ftr-465	3	21	tax	tax	NOUN
ftr-465	3	22	with	with	ADP
ftr-465	3	23	the	the	DET
ftr-465	3	24	income	income	NOUN
ftr-465	3	25	?	?	PUNCT
ftr-465	3	26	.	.	PUNCT
ftr-465	3	27	.	.	PUNCT
ftr-465	3	28	.	.	PUNCT
ftr-465	3	29	.	.	PUNCT
ftr-465	3	30	.	.	PUNCT
ftr-465	3	31	.	.	PUNCT
ftr-465	3	32	.	.	PUNCT
ftr-465	3	33	.	.	PUNCT
ftr-465	3	34	.	.	PUNCT
ftr-465	3	35	.	.	PUNCT
ftr-465	3	36	.	.	PUNCT
ftr-465	3	37	.	.	PUNCT
ftr-465	3	38	.	.	PUNCT
ftr-465	3	39	.	.	PUNCT
ftr-465	3	40	.	.	PUNCT
ftr-465	3	41	.	.	PUNCT
ftr-465	3	42	.	.	PUNCT
ftr-465	3	43	.	.	PUNCT
ftr-465	3	44	.	.	PUNCT
ftr-465	3	45	.	.	PUNCT
ftr-465	3	46	.	.	PUNCT
ftr-465	3	47	.	.	PUNCT
ftr-465	3	48	.	.	PUNCT
ftr-465	4	1	380	380	NUM
ftr-465	4	2	a.	a.	NOUN
ftr-465	4	3	bath	bath	NOUN
ftr-465	4	4	houses	house	NOUN
ftr-465	4	5	,	,	PUNCT
ftr-465	4	6	noodles	noodle	NOUN
ftr-465	4	7	and	and	CCONJ
ftr-465	4	8	piston	piston	NOUN
ftr-465	4	9	rings	ring	NOUN
ftr-465	4	10	in	in	ADP
ftr-465	4	11	the	the	DET
ftr-465	4	12	service	service	NOUN
ftr-465	4	13	of	of	ADP
ftr-465	4	14	charity	charity	NOUN
ftr-465	4	15	.........................	.........................	PUNCT
ftr-465	4	16	380	380	NUM
ftr-465	4	17	b.	b.	NOUN
ftr-465	4	18	the	the	DET
ftr-465	4	19	revenue	revenue	NOUN
ftr-465	4	20	act	act	NOUN
ftr-465	4	21	of	of	ADP
ftr-465	4	22	1950	1950	NUM
ftr-465	4	23	....................	....................	PUNCT
ftr-465	4	24	383	383	NUM
ftr-465	4	25	c.	c.	NOUN
ftr-465	4	26	unfair	unfair	ADJ
ftr-465	4	27	competition	competition	NOUN
ftr-465	4	28	:	:	PUNCT
ftr-465	4	29	the	the	DET
ftr-465	4	30	rationale	rationale	NOUN
ftr-465	4	31	for	for	ADP
ftr-465	4	32	the	the	DET
ftr-465	4	33	tax	tax	NOUN
ftr-465	4	34	on	on	ADP
ftr-465	4	35	unrelated	unrelated	ADJ
ftr-465	4	36	business	business	NOUN
ftr-465	4	37	income	income	NOUN
ftr-465	4	38	................	................	PUNCT
ftr-465	4	39	385	385	NUM
ftr-465	4	40	1	1	NUM
ftr-465	4	41	.	.	PUNCT
ftr-465	4	42	unfair	unfair	ADJ
ftr-465	4	43	competition	competition	NOUN
ftr-465	4	44	for	for	ADP
ftr-465	4	45	market	market	NOUN
ftr-465	4	46	share	share	NOUN
ftr-465	4	47	......	......	PUNCT
ftr-465	4	48	385	385	NUM
ftr-465	4	49	2	2	NUM
ftr-465	4	50	.	.	PUNCT
ftr-465	4	51	capital	capital	NOUN
ftr-465	4	52	market	market	NOUN
ftr-465	4	53	competition	competition	NOUN
ftr-465	4	54	at	at	ADP
ftr-465	4	55	the	the	DET
ftr-465	4	56	investor	investor	NOUN
ftr-465	4	57	level	level	NOUN
ftr-465	4	58	............................	............................	PUNCT
ftr-465	4	59	389	389	NUM
ftr-465	4	60	3	3	NUM
ftr-465	4	61	.	.	PUNCT
ftr-465	4	62	loss	loss	NOUN
ftr-465	4	63	of	of	ADP
ftr-465	4	64	federal	federal	ADJ
ftr-465	4	65	tax	tax	NOUN
ftr-465	4	66	revenue	revenue	NOUN
ftr-465	4	67	...........	...........	PUNCT
ftr-465	4	68	392	392	NUM
ftr-465	4	69	4	4	NUM
ftr-465	4	70	.	.	PUNCT
ftr-465	5	1	the	the	DET
ftr-465	5	2	sale	sale	NOUN
ftr-465	5	3	-	-	PUNCT
ftr-465	5	4	leaseback	leaseback	NOUN
ftr-465	5	5	problem	problem	NOUN
ftr-465	5	6	............	............	PUNCT
ftr-465	5	7	396	396	NUM
ftr-465	5	8	d.	d.	NOUN
ftr-465	5	9	the	the	DET
ftr-465	5	10	tax	tax	NOUN
ftr-465	5	11	reform	reform	PROPN
ftr-465	5	12	act	act	NOUN
ftr-465	5	13	of	of	ADP
ftr-465	5	14	1969	1969	NUM
ftr-465	5	15	..................	..................	PUNCT
ftr-465	5	16	398	398	NUM
ftr-465	5	17	e.	e.	PROPN
ftr-465	5	18	variations	variation	NOUN
ftr-465	5	19	on	on	ADP
ftr-465	5	20	the	the	DET
ftr-465	5	21	theme	theme	NOUN
ftr-465	5	22	of	of	ADP
ftr-465	5	23	section	section	NOUN
ftr-465	5	24	512(b)(15	512(b)(15	NUM
ftr-465	5	25	)	)	PUNCT
ftr-465	5	26	.....	.....	PUNCT
ftr-465	6	1	402	402	NUM
ftr-465	6	2	f.	f.	NOUN
ftr-465	6	3	is	be	AUX
ftr-465	6	4	the	the	DET
ftr-465	6	5	elective	elective	ADJ
ftr-465	6	6	credit	credit	NOUN
ftr-465	6	7	sound	sound	NOUN
ftr-465	6	8	tax	tax	NOUN
ftr-465	6	9	policy	policy	NOUN
ftr-465	6	10	?	?	PUNCT
ftr-465	7	1	.........	.........	PUNCT
ftr-465	8	1	405	405	NUM
ftr-465	8	2	iv	iv	NOUN
ftr-465	8	3	.	.	PUNCT
ftr-465	9	1	the	the	DET
ftr-465	9	2	courts	court	NOUN
ftr-465	9	3	search	search	VERB
ftr-465	9	4	for	for	ADP
ftr-465	9	5	statutory	statutory	ADJ
ftr-465	9	6	meaning	meaning	NOUN
ftr-465	9	7	:	:	PUNCT
ftr-465	9	8	forty	forty	NUM
ftr-465	9	9	-	-	PUNCT
ftr-465	9	10	six	six	NUM
ftr-465	9	11	years	year	NOUN
ftr-465	9	12	wandering	wander	VERB
ftr-465	9	13	in	in	ADP
ftr-465	9	14	the	the	DET
ftr-465	9	15	desert	desert	NOUN
ftr-465	9	16	........	........	PUNCT
ftr-465	10	1	412	412	NUM
ftr-465	10	2	a.	a.	NOUN
ftr-465	10	3	"	"	PUNCT
ftr-465	10	4	trade	trade	NOUN
ftr-465	10	5	or	or	CCONJ
ftr-465	10	6	business	business	NOUN
ftr-465	10	7	"	"	PUNCT
ftr-465	10	8	:	:	PUNCT
ftr-465	10	9	in	in	ADP
ftr-465	10	10	pursuit	pursuit	NOUN
ftr-465	10	11	of	of	ADP
ftr-465	10	12	a	a	DET
ftr-465	10	13	definition	definition	NOUN
ftr-465	10	14	....	....	PUNCT
ftr-465	11	1	412	412	NUM
ftr-465	11	2	1	1	NUM
ftr-465	11	3	.	.	PUNCT
ftr-465	12	1	the	the	DET
ftr-465	12	2	1958	1958	NUM
ftr-465	12	3	regulations	regulation	NOUN
ftr-465	12	4	.................	.................	PUNCT
ftr-465	12	5	414	414	NUM
ftr-465	12	6	2	2	NUM
ftr-465	12	7	.	.	PUNCT
ftr-465	13	1	the	the	DET
ftr-465	13	2	1967	1967	NUM
ftr-465	13	3	regulations	regulation	NOUN
ftr-465	13	4	.................	.................	PUNCT
ftr-465	14	1	415	415	NUM
ftr-465	14	2	*	*	PUNCT
ftr-465	14	3	associate	associate	NOUN
ftr-465	14	4	professor	professor	NOUN
ftr-465	14	5	,	,	PUNCT
ftr-465	14	6	fordham	fordham	PROPN
ftr-465	14	7	university	university	PROPN
ftr-465	14	8	school	school	NOUN
ftr-465	14	9	of	of	ADP
ftr-465	14	10	law	law	NOUN
ftr-465	14	11	.	.	PUNCT
ftr-465	15	1	b.a	b.a	PROPN
ftr-465	15	2	.	.	PROPN
ftr-465	15	3	1956	1956	NUM
ftr-465	15	4	,	,	PUNCT
ftr-465	15	5	oberlin	oberlin	PROPN
ftr-465	15	6	college	college	PROPN
ftr-465	15	7	;	;	PUNCT
ftr-465	16	1	m.a	m.a	PROPN
ftr-465	16	2	.	.	PROPN
ftr-465	16	3	1960	1960	NUM
ftr-465	16	4	,	,	PUNCT
ftr-465	16	5	harvard	harvard	PROPN
ftr-465	16	6	university	university	PROPN
ftr-465	16	7	;	;	PUNCT
ftr-465	16	8	j.d	j.d	PROPN
ftr-465	16	9	.	.	PROPN
ftr-465	16	10	1962	1962	NUM
ftr-465	16	11	,	,	PUNCT
ftr-465	16	12	boston	boston	PROPN
ftr-465	16	13	college	college	PROPN
ftr-465	16	14	;	;	PUNCT
ftr-465	16	15	ll.m	ll.m	NUM
ftr-465	16	16	.	.	PUNCT
ftr-465	17	1	1966	1966	NUM
ftr-465	17	2	,	,	PUNCT
ftr-465	17	3	new	new	PROPN
ftr-465	17	4	york	york	PROPN
ftr-465	17	5	university	university	PROPN
ftr-465	17	6	.	.	PUNCT
ftr-465	18	1	special	special	ADJ
ftr-465	18	2	thanks	thank	NOUN
ftr-465	18	3	go	go	VERB
ftr-465	18	4	to	to	ADP
ftr-465	18	5	joseph	joseph	PROPN
ftr-465	18	6	perillo	perillo	PROPN
ftr-465	18	7	and	and	CCONJ
ftr-465	18	8	linda	linda	PROPN
ftr-465	18	9	sugin	sugin	PROPN
ftr-465	18	10	for	for	ADP
ftr-465	18	11	helpful	helpful	ADJ
ftr-465	18	12	comments	comment	NOUN
ftr-465	18	13	relating	relate	VERB
ftr-465	18	14	to	to	ADP
ftr-465	18	15	this	this	DET
ftr-465	18	16	article	article	NOUN
ftr-465	18	17	.	.	PUNCT
ftr-465	19	1	i	i	PRON
ftr-465	19	2	also	also	ADV
ftr-465	19	3	would	would	AUX
ftr-465	19	4	like	like	VERB
ftr-465	19	5	to	to	PART
ftr-465	19	6	thank	thank	VERB
ftr-465	19	7	my	my	PRON
ftr-465	19	8	research	research	NOUN
ftr-465	19	9	assistants	assistant	NOUN
ftr-465	19	10	dave	dave	PROPN
ftr-465	19	11	rifkin	rifkin	PROPN
ftr-465	19	12	and	and	CCONJ
ftr-465	19	13	charles	charles	PROPN
ftr-465	19	14	wilk	wilk	PROPN
ftr-465	19	15	.	.	PUNCT
ftr-465	20	1	i	i	PRON
ftr-465	20	2	am	be	AUX
ftr-465	20	3	grateful	grateful	ADJ
ftr-465	20	4	to	to	ADP
ftr-465	20	5	mary	mary	PROPN
ftr-465	20	6	whelan	whelan	PROPN
ftr-465	20	7	and	and	CCONJ
ftr-465	20	8	claudette	claudette	PROPN
ftr-465	20	9	parker	parker	PROPN
ftr-465	20	10	for	for	ADP
ftr-465	20	11	helping	help	VERB
ftr-465	20	12	with	with	ADP
ftr-465	20	13	the	the	DET
ftr-465	20	14	manuscript	manuscript	NOUN
ftr-465	20	15	.	.	PUNCT
ftr-465	21	1	florida	florida	PROPN
ftr-465	21	2	tax	tax	PROPN
ftr-465	21	3	review	review	NOUN
ftr-465	21	4	a.	a.	NOUN
ftr-465	21	5	the	the	DET
ftr-465	21	6	reference	reference	NOUN
ftr-465	21	7	to	to	PART
ftr-465	21	8	section	section	NOUN
ftr-465	21	9	162	162	NUM
ftr-465	21	10	......	......	PUNCT
ftr-465	22	1	415	415	NUM
ftr-465	22	2	b.	b.	NOUN
ftr-465	23	1	"	"	PUNCT
ftr-465	23	2	[	[	X
ftr-465	23	3	t]he	t]he	ADJ
ftr-465	23	4	term	term	NOUN
ftr-465	23	5	'	'	PUNCT
ftr-465	23	6	trade	trade	NOUN
ftr-465	23	7	or	or	CCONJ
ftr-465	23	8	business	business	NOUN
ftr-465	23	9	'	'	PUNCT
ftr-465	23	10	...	...	PUNCT
ftr-465	23	11	generally	generally	ADV
ftr-465	23	12	includes	include	VERB
ftr-465	23	13	any	any	DET
ftr-465	23	14	activity	activity	NOUN
ftr-465	23	15	carried	carry	VERB
ftr-465	23	16	on	on	ADP
ftr-465	23	17	for	for	ADP
ftr-465	23	18	the	the	DET
ftr-465	23	19	production	production	NOUN
ftr-465	23	20	of	of	ADP
ftr-465	23	21	income	income	NOUN
ftr-465	23	22	from	from	ADP
ftr-465	23	23	the	the	DET
ftr-465	23	24	sale	sale	NOUN
ftr-465	23	25	of	of	ADP
ftr-465	23	26	goods	good	NOUN
ftr-465	23	27	or	or	CCONJ
ftr-465	23	28	performance	performance	NOUN
ftr-465	23	29	of	of	ADP
ftr-465	23	30	services	service	NOUN
ftr-465	23	31	....................	....................	PUNCT
ftr-465	24	1	416	416	NUM
ftr-465	24	2	c.	c.	NOUN
ftr-465	24	3	a	a	DET
ftr-465	24	4	trade	trade	NOUN
ftr-465	24	5	or	or	CCONJ
ftr-465	24	6	business	business	NOUN
ftr-465	24	7	"	"	PUNCT
ftr-465	24	8	is	be	AUX
ftr-465	24	9	not	not	PART
ftr-465	24	10	limited	limit	VERB
ftr-465	24	11	to	to	ADP
ftr-465	24	12	integrated	integrate	VERB
ftr-465	24	13	aggregates	aggregate	NOUN
ftr-465	24	14	of	of	ADP
ftr-465	24	15	assets	asset	NOUN
ftr-465	24	16	,	,	PUNCT
ftr-465	24	17	activities	activity	NOUN
ftr-465	24	18	and	and	CCONJ
ftr-465	24	19	good	good	ADJ
ftr-465	24	20	will	will	AUX
ftr-465	24	21	which	which	PRON
ftr-465	24	22	comprise	comprise	VERB
ftr-465	24	23	businesses	business	NOUN
ftr-465	24	24	for	for	ADP
ftr-465	24	25	the	the	DET
ftr-465	24	26	purposes	purpose	NOUN
ftr-465	24	27	of	of	ADP
ftr-465	24	28	certain	certain	ADJ
ftr-465	24	29	other	other	ADJ
ftr-465	24	30	provisions	provision	NOUN
ftr-465	24	31	of	of	ADP
ftr-465	24	32	the	the	DET
ftr-465	24	33	internal	internal	ADJ
ftr-465	24	34	revenue	revenue	NOUN
ftr-465	24	35	code	code	NOUN
ftr-465	24	36	.	.	PUNCT
ftr-465	25	1	"	"	PUNCT
ftr-465	25	2	..	..	PUNCT
ftr-465	25	3	...............	...............	PUNCT
ftr-465	26	1	418	418	NUM
ftr-465	26	2	3	3	X
ftr-465	26	3	.	.	PUNCT
ftr-465	27	1	the	the	DET
ftr-465	27	2	tax	tax	NOUN
ftr-465	27	3	reform	reform	PROPN
ftr-465	27	4	act	act	NOUN
ftr-465	27	5	of	of	ADP
ftr-465	27	6	1969	1969	NUM
ftr-465	27	7	............	............	PUNCT
ftr-465	27	8	419	419	NUM
ftr-465	27	9	4	4	NUM
ftr-465	27	10	.	.	PUNCT
ftr-465	27	11	decisions	decision	NOUN
ftr-465	27	12	in	in	ADP
ftr-465	27	13	the	the	DET
ftr-465	27	14	1980s	1980	NOUN
ftr-465	27	15	................	................	PUNCT
ftr-465	27	16	421	421	NUM
ftr-465	27	17	5	5	NUM
ftr-465	27	18	.	.	PUNCT
ftr-465	27	19	is	be	AUX
ftr-465	27	20	profit	profit	NOUN
ftr-465	27	21	motive	motive	VERB
ftr-465	27	22	the	the	DET
ftr-465	27	23	correct	correct	ADJ
ftr-465	27	24	standard	standard	NOUN
ftr-465	27	25	?	?	PUNCT
ftr-465	28	1	.....	.....	PROPN
ftr-465	29	1	424	424	NUM
ftr-465	29	2	6	6	NUM
ftr-465	29	3	.	.	PUNCT
ftr-465	29	4	reformulation	reformulation	NOUN
ftr-465	29	5	of	of	ADP
ftr-465	29	6	the	the	DET
ftr-465	29	7	standard	standard	NOUN
ftr-465	29	8	...........	...........	PUNCT
ftr-465	29	9	426	426	NUM
ftr-465	29	10	b.	b.	PROPN
ftr-465	29	11	trade	trade	PROPN
ftr-465	29	12	or	or	CCONJ
ftr-465	29	13	business	business	NOUN
ftr-465	29	14	:	:	PUNCT
ftr-465	29	15	substantially	substantially	ADV
ftr-465	29	16	related	relate	VERB
ftr-465	29	17	or	or	CCONJ
ftr-465	29	18	unrelated	unrelated	ADJ
ftr-465	29	19	?	?	PUNCT
ftr-465	29	20	..............................	..............................	PUNCT
ftr-465	30	1	427	427	NUM
ftr-465	30	2	1	1	NUM
ftr-465	30	3	.	.	PUNCT
ftr-465	31	1	the	the	DET
ftr-465	31	2	1958	1958	NUM
ftr-465	31	3	regulations	regulation	NOUN
ftr-465	31	4	.................	.................	PUNCT
ftr-465	31	5	428	428	NUM
ftr-465	31	6	2	2	NUM
ftr-465	31	7	.	.	PUNCT
ftr-465	32	1	the	the	DET
ftr-465	32	2	1967	1967	NUM
ftr-465	32	3	regulations	regulation	NOUN
ftr-465	32	4	.................	.................	PUNCT
ftr-465	32	5	428	428	NUM
ftr-465	32	6	3	3	X
ftr-465	32	7	.	.	X
ftr-465	32	8	profit	profit	NOUN
ftr-465	32	9	and	and	CCONJ
ftr-465	32	10	profit	profit	NOUN
ftr-465	32	11	motive	motive	NOUN
ftr-465	32	12	...............	...............	PUNCT
ftr-465	32	13	432	432	NUM
ftr-465	32	14	4	4	NUM
ftr-465	32	15	.	.	PUNCT
ftr-465	32	16	competitive	competitive	ADJ
ftr-465	32	17	,	,	PUNCT
ftr-465	32	18	commercial	commercial	ADJ
ftr-465	32	19	manner	manner	NOUN
ftr-465	32	20	........	........	PUNCT
ftr-465	32	21	437	437	NUM
ftr-465	32	22	5	5	NUM
ftr-465	32	23	.	.	PUNCT
ftr-465	32	24	identifying	identify	VERB
ftr-465	32	25	unrelated	unrelated	ADJ
ftr-465	32	26	businesses	business	NOUN
ftr-465	32	27	by	by	ADP
ftr-465	32	28	the	the	DET
ftr-465	32	29	activities	activity	NOUN
ftr-465	32	30	of	of	ADP
ftr-465	32	31	taxable	taxable	ADJ
ftr-465	32	32	entities	entity	NOUN
ftr-465	32	33	............	............	PUNCT
ftr-465	32	34	439	439	NUM
ftr-465	32	35	6	6	NUM
ftr-465	32	36	.	.	PUNCT
ftr-465	32	37	identifying	identify	VERB
ftr-465	32	38	unrelated	unrelated	ADJ
ftr-465	32	39	businesses	business	NOUN
ftr-465	32	40	by	by	ADP
ftr-465	32	41	the	the	DET
ftr-465	32	42	potential	potential	NOUN
ftr-465	32	43	for	for	ADP
ftr-465	32	44	competition	competition	NOUN
ftr-465	32	45	with	with	ADP
ftr-465	32	46	taxable	taxable	ADJ
ftr-465	32	47	entities	entity	NOUN
ftr-465	32	48	...........................	...........................	PUNCT
ftr-465	32	49	441	441	NUM
ftr-465	32	50	c.	c.	NOUN
ftr-465	32	51	is	be	AUX
ftr-465	32	52	a	a	DET
ftr-465	32	53	finding	finding	NOUN
ftr-465	32	54	of	of	ADP
ftr-465	32	55	unfair	unfair	ADJ
ftr-465	32	56	competition	competition	NOUN
ftr-465	32	57	a	a	DET
ftr-465	32	58	prerequisite	prerequisite	NOUN
ftr-465	32	59	to	to	ADP
ftr-465	32	60	imposition	imposition	NOUN
ftr-465	32	61	of	of	ADP
ftr-465	32	62	the	the	DET
ftr-465	32	63	tax	tax	NOUN
ftr-465	32	64	.....................	.....................	PUNCT
ftr-465	32	65	443	443	NUM
ftr-465	32	66	v.	v.	ADP
ftr-465	32	67	metastasis	metastasis	NOUN
ftr-465	32	68	of	of	ADP
ftr-465	32	69	the	the	DET
ftr-465	32	70	unfair	unfair	ADJ
ftr-465	32	71	competition	competition	NOUN
ftr-465	32	72	rationale	rationale	NOUN
ftr-465	32	73	and	and	CCONJ
ftr-465	32	74	a	a	DET
ftr-465	32	75	regime	regime	NOUN
ftr-465	32	76	for	for	ADP
ftr-465	32	77	containment	containment	NOUN
ftr-465	32	78	..................	..................	PUNCT
ftr-465	33	1	450	450	NUM
ftr-465	33	2	a.	a.	NOUN
ftr-465	33	3	the	the	DET
ftr-465	33	4	challenge	challenge	NOUN
ftr-465	33	5	from	from	ADP
ftr-465	33	6	the	the	DET
ftr-465	33	7	small	small	ADJ
ftr-465	33	8	business	business	NOUN
ftr-465	33	9	community	community	NOUN
ftr-465	33	10	..............................	..............................	PUNCT
ftr-465	34	1	450	450	NUM
ftr-465	34	2	1	1	NUM
ftr-465	34	3	.	.	PUNCT
ftr-465	34	4	competition	competition	NOUN
ftr-465	34	5	between	between	ADP
ftr-465	34	6	related	relate	VERB
ftr-465	34	7	businesses	business	NOUN
ftr-465	34	8	and	and	CCONJ
ftr-465	34	9	taxable	taxable	ADJ
ftr-465	34	10	enterprises	enterprise	NOUN
ftr-465	34	11	...............	...............	PUNCT
ftr-465	34	12	450	450	NUM
ftr-465	34	13	2	2	NUM
ftr-465	34	14	.	.	PUNCT
ftr-465	35	1	the	the	DET
ftr-465	35	2	statutory	statutory	ADJ
ftr-465	35	3	standard	standard	NOUN
ftr-465	35	4	revisited	revisit	VERB
ftr-465	35	5	.........	.........	PUNCT
ftr-465	35	6	457	457	NUM
ftr-465	35	7	b.	b.	NOUN
ftr-465	35	8	compliance	compliance	NOUN
ftr-465	35	9	and	and	CCONJ
ftr-465	35	10	beyond	beyond	ADP
ftr-465	35	11	.....................	.....................	PUNCT
ftr-465	35	12	460	460	NUM
ftr-465	35	13	vi	vi	NOUN
ftr-465	35	14	.	.	PUNCT
ftr-465	35	15	conclusion	conclusion	NOUN
ftr-465	35	16	..................................	..................................	PUNCT
ftr-465	35	17	462	462	NUM
ftr-465	35	18	appendix	appendix	VERB
ftr-465	35	19	a	a	PRON
ftr-465	35	20	.......................................	.......................................	PUNCT
ftr-465	36	1	[	[	X
ftr-465	36	2	vol	vol	NOUN
ftr-465	36	3	.	.	PUNCT
ftr-465	37	1	3:7	3:7	NUM
ftr-465	37	2	•	•	NUM
ftr-465	37	3	465	465	NUM
ftr-465	37	4	unfair	unfair	ADJ
ftr-465	37	5	business	business	NOUN
ftr-465	37	6	competition	competition	NOUN
ftr-465	37	7	i.	i.	NOUN
ftr-465	37	8	introduction	introduction	NOUN
ftr-465	37	9	two	two	NUM
ftr-465	37	10	sectors	sector	NOUN
ftr-465	37	11	in	in	ADP
ftr-465	37	12	american	american	ADJ
ftr-465	37	13	society	society	NOUN
ftr-465	37	14	,	,	PUNCT
ftr-465	37	15	private	private	ADJ
ftr-465	37	16	enterprise	enterprise	NOUN
ftr-465	37	17	and	and	CCONJ
ftr-465	37	18	the	the	DET
ftr-465	37	19	federal	federal	ADJ
ftr-465	37	20	government	government	NOUN
ftr-465	37	21	,	,	PUNCT
ftr-465	37	22	are	be	AUX
ftr-465	37	23	widely	widely	ADV
ftr-465	37	24	recognized	recognize	VERB
ftr-465	37	25	as	as	ADP
ftr-465	37	26	playing	play	VERB
ftr-465	37	27	indispensable	indispensable	ADJ
ftr-465	37	28	institutional	institutional	ADJ
ftr-465	37	29	roles	role	NOUN
ftr-465	37	30	,	,	PUNCT
ftr-465	37	31	and	and	CCONJ
ftr-465	37	32	both	both	PRON
ftr-465	37	33	are	be	AUX
ftr-465	37	34	in	in	ADP
ftr-465	37	35	obvious	obvious	ADJ
ftr-465	37	36	need	need	NOUN
ftr-465	37	37	of	of	ADP
ftr-465	37	38	revenue	revenue	NOUN
ftr-465	37	39	to	to	PART
ftr-465	37	40	accomplish	accomplish	VERB
ftr-465	37	41	their	their	PRON
ftr-465	37	42	respective	respective	ADJ
ftr-465	37	43	goals	goal	NOUN
ftr-465	37	44	.	.	PUNCT
ftr-465	38	1	the	the	DET
ftr-465	38	2	importance	importance	NOUN
ftr-465	38	3	of	of	ADP
ftr-465	38	4	a	a	DET
ftr-465	38	5	third	third	ADJ
ftr-465	38	6	sector	sector	NOUN
ftr-465	38	7	-	-	PUNCT
ftr-465	38	8	those	those	DET
ftr-465	38	9	institutions	institution	NOUN
ftr-465	38	10	broadly	broadly	ADV
ftr-465	38	11	subsumed	subsume	VERB
ftr-465	38	12	under	under	ADP
ftr-465	38	13	the	the	DET
ftr-465	38	14	classification	classification	NOUN
ftr-465	38	15	of	of	ADP
ftr-465	38	16	private	private	ADJ
ftr-465	38	17	,	,	PUNCT
ftr-465	38	18	nonprofit	nonprofit	ADJ
ftr-465	38	19	charitable	charitable	ADJ
ftr-465	38	20	organizations	organization	NOUN
ftr-465	38	21	-	-	PUNCT
ftr-465	38	22	should	should	AUX
ftr-465	38	23	not	not	PART
ftr-465	38	24	be	be	AUX
ftr-465	38	25	undervalued	undervalue	VERB
ftr-465	38	26	relative	relative	ADJ
ftr-465	38	27	to	to	ADP
ftr-465	38	28	the	the	DET
ftr-465	38	29	other	other	ADJ
ftr-465	38	30	two	two	NUM
ftr-465	38	31	,	,	PUNCT
ftr-465	38	32	nor	nor	CCONJ
ftr-465	38	33	should	should	AUX
ftr-465	38	34	its	its	PRON
ftr-465	38	35	equally	equally	ADV
ftr-465	38	36	pressing	pressing	ADJ
ftr-465	38	37	need	need	NOUN
ftr-465	38	38	for	for	ADP
ftr-465	38	39	revenue	revenue	NOUN
ftr-465	38	40	be	be	AUX
ftr-465	38	41	underestimated	underestimate	VERB
ftr-465	38	42	.	.	PUNCT
ftr-465	39	1	beginning	begin	VERB
ftr-465	39	2	early	early	ADV
ftr-465	39	3	in	in	ADP
ftr-465	39	4	american	american	ADJ
ftr-465	39	5	history	history	NOUN
ftr-465	39	6	,	,	PUNCT
ftr-465	39	7	private	private	ADJ
ftr-465	39	8	institutions	institution	NOUN
ftr-465	39	9	have	have	AUX
ftr-465	39	10	played	play	VERB
ftr-465	39	11	a	a	DET
ftr-465	39	12	major	major	ADJ
ftr-465	39	13	role	role	NOUN
ftr-465	39	14	in	in	ADP
ftr-465	39	15	attending	attend	VERB
ftr-465	39	16	to	to	ADP
ftr-465	39	17	social	social	ADJ
ftr-465	39	18	needs	need	NOUN
ftr-465	39	19	.	.	PUNCT
ftr-465	40	1	in	in	ADP
ftr-465	40	2	contrast	contrast	NOUN
ftr-465	40	3	to	to	ADP
ftr-465	40	4	other	other	ADJ
ftr-465	40	5	countries	country	NOUN
ftr-465	40	6	where	where	SCONJ
ftr-465	40	7	major	major	ADJ
ftr-465	40	8	institutions	institution	NOUN
ftr-465	40	9	attending	attend	VERB
ftr-465	40	10	to	to	ADP
ftr-465	40	11	social	social	ADJ
ftr-465	40	12	needs	need	NOUN
ftr-465	40	13	are	be	AUX
ftr-465	40	14	financed	finance	VERB
ftr-465	40	15	and	and	CCONJ
ftr-465	40	16	operated	operate	VERB
ftr-465	40	17	by	by	ADP
ftr-465	40	18	the	the	DET
ftr-465	40	19	government	government	NOUN
ftr-465	40	20	,	,	PUNCT
ftr-465	40	21	many	many	ADJ
ftr-465	40	22	of	of	ADP
ftr-465	40	23	the	the	DET
ftr-465	40	24	universities	university	NOUN
ftr-465	40	25	,	,	PUNCT
ftr-465	40	26	schools	school	NOUN
ftr-465	40	27	,	,	PUNCT
ftr-465	40	28	scientific	scientific	ADJ
ftr-465	40	29	research	research	NOUN
ftr-465	40	30	organizations	organization	NOUN
ftr-465	40	31	,	,	PUNCT
ftr-465	40	32	hospitals	hospital	NOUN
ftr-465	40	33	,	,	PUNCT
ftr-465	40	34	libraries	library	NOUN
ftr-465	40	35	,	,	PUNCT
ftr-465	40	36	museums	museum	NOUN
ftr-465	40	37	,	,	PUNCT
ftr-465	40	38	symphony	symphony	ADJ
ftr-465	40	39	orchestras	orchestra	NOUN
ftr-465	40	40	,	,	PUNCT
ftr-465	40	41	and	and	CCONJ
ftr-465	40	42	social	social	ADJ
ftr-465	40	43	welfare	welfare	NOUN
ftr-465	40	44	agencies	agency	NOUN
ftr-465	40	45	in	in	ADP
ftr-465	40	46	the	the	DET
ftr-465	40	47	united	united	PROPN
ftr-465	40	48	states	states	PROPN
ftr-465	40	49	are	be	AUX
ftr-465	40	50	voluntarily	voluntarily	ADV
ftr-465	40	51	supported	support	VERB
ftr-465	40	52	and	and	CCONJ
ftr-465	40	53	operated	operate	VERB
ftr-465	40	54	by	by	ADP
ftr-465	40	55	private	private	ADJ
ftr-465	40	56	citizens	citizen	NOUN
ftr-465	40	57	.	.	PUNCT
ftr-465	40	58	'	'	PUNCT
ftr-465	41	1	from	from	ADP
ftr-465	41	2	the	the	DET
ftr-465	41	3	very	very	ADJ
ftr-465	41	4	beginning	beginning	NOUN
ftr-465	41	5	,	,	PUNCT
ftr-465	41	6	tax	tax	NOUN
ftr-465	41	7	law	law	NOUN
ftr-465	41	8	in	in	ADP
ftr-465	41	9	the	the	DET
ftr-465	41	10	united	united	PROPN
ftr-465	41	11	states	states	PROPN
ftr-465	41	12	has	have	AUX
ftr-465	41	13	recognized	recognize	VERB
ftr-465	41	14	the	the	DET
ftr-465	41	15	unique	unique	ADJ
ftr-465	41	16	role	role	NOUN
ftr-465	41	17	played	play	VERB
ftr-465	41	18	by	by	ADP
ftr-465	41	19	private	private	ADJ
ftr-465	41	20	,	,	PUNCT
ftr-465	41	21	nonprofit	nonprofit	ADJ
ftr-465	41	22	charitable	charitable	ADJ
ftr-465	41	23	organizations	organization	NOUN
ftr-465	41	24	by	by	ADP
ftr-465	41	25	affording	afford	VERB
ftr-465	41	26	them	they	PRON
ftr-465	41	27	exemption	exemption	NOUN
ftr-465	41	28	from	from	ADP
ftr-465	41	29	tax.2	tax.2	PROPN
ftr-465	41	30	section	section	NOUN
ftr-465	41	31	501(c)(3	501(c)(3	NOUN
ftr-465	41	32	)	)	PUNCT
ftr-465	41	33	of	of	ADP
ftr-465	41	34	the	the	DET
ftr-465	41	35	internal	internal	ADJ
ftr-465	41	36	revenue	revenue	NOUN
ftr-465	41	37	code	code	NOUN
ftr-465	41	38	exempts	exempt	VERB
ftr-465	41	39	from	from	ADP
ftr-465	41	40	income	income	NOUN
ftr-465	41	41	tax	tax	NOUN
ftr-465	41	42	organizations	organization	NOUN
ftr-465	41	43	organized	organize	VERB
ftr-465	41	44	and	and	CCONJ
ftr-465	41	45	operated	operate	VERB
ftr-465	41	46	exclusively3	exclusively3	NOUN
ftr-465	41	47	for	for	ADP
ftr-465	41	48	religious	religious	ADJ
ftr-465	41	49	,	,	PUNCT
ftr-465	41	50	charitable,4	charitable,4	NOUN
ftr-465	41	51	scientific	scientific	ADJ
ftr-465	41	52	,	,	PUNCT
ftr-465	41	53	literary	literary	ADJ
ftr-465	41	54	,	,	PUNCT
ftr-465	41	55	or	or	CCONJ
ftr-465	41	56	1	1	X
ftr-465	41	57	.	.	X
ftr-465	42	1	see	see	VERB
ftr-465	42	2	commission	commission	NOUN
ftr-465	42	3	on	on	ADP
ftr-465	42	4	private	private	ADJ
ftr-465	42	5	philanthropy	philanthropy	NOUN
ftr-465	42	6	and	and	CCONJ
ftr-465	42	7	public	public	ADJ
ftr-465	42	8	needs	need	NOUN
ftr-465	42	9	,	,	PUNCT
ftr-465	42	10	giving	give	VERB
ftr-465	42	11	in	in	ADP
ftr-465	42	12	america	america	PROPN
ftr-465	42	13	:	:	PUNCT
ftr-465	42	14	toward	toward	ADP
ftr-465	42	15	a	a	DET
ftr-465	42	16	stronger	strong	ADJ
ftr-465	42	17	voluntary	voluntary	ADJ
ftr-465	42	18	sector	sector	NOUN
ftr-465	42	19	9	9	NUM
ftr-465	42	20	(	(	PUNCT
ftr-465	42	21	1975	1975	NUM
ftr-465	42	22	)	)	PUNCT
ftr-465	42	23	;	;	PUNCT
ftr-465	42	24	note	note	VERB
ftr-465	42	25	,	,	PUNCT
ftr-465	42	26	criticized	criticize	VERB
ftr-465	42	27	uses	use	NOUN
ftr-465	42	28	of	of	ADP
ftr-465	42	29	federal	federal	ADJ
ftr-465	42	30	tax	tax	NOUN
ftr-465	42	31	exemption	exemption	NOUN
ftr-465	42	32	privileges	privilege	NOUN
ftr-465	42	33	by	by	ADP
ftr-465	42	34	charitable	charitable	ADJ
ftr-465	42	35	foundations	foundation	NOUN
ftr-465	42	36	and	and	CCONJ
ftr-465	42	37	educational	educational	ADJ
ftr-465	42	38	institutions	institution	NOUN
ftr-465	42	39	,	,	PUNCT
ftr-465	42	40	98	98	NUM
ftr-465	42	41	u.	u.	NOUN
ftr-465	42	42	pa	pa	PROPN
ftr-465	42	43	.	.	PUNCT
ftr-465	43	1	l	l	PROPN
ftr-465	43	2	rev	rev	PROPN
ftr-465	43	3	.	.	PROPN
ftr-465	43	4	696	696	NUM
ftr-465	43	5	,	,	PUNCT
ftr-465	43	6	69697	69697	NUM
ftr-465	43	7	(	(	PUNCT
ftr-465	43	8	1950	1950	NUM
ftr-465	43	9	)	)	PUNCT
ftr-465	43	10	.	.	PUNCT
ftr-465	44	1	2	2	X
ftr-465	44	2	.	.	X
ftr-465	44	3	the	the	DET
ftr-465	44	4	tariff	tariff	NOUN
ftr-465	44	5	act	act	NOUN
ftr-465	44	6	of	of	ADP
ftr-465	44	7	1894	1894	NUM
ftr-465	44	8	,	,	PUNCT
ftr-465	44	9	sec	sec	PROPN
ftr-465	44	10	.	.	PROPN
ftr-465	44	11	32	32	NUM
ftr-465	44	12	,	,	PUNCT
ftr-465	44	13	exempted	exempt	VERB
ftr-465	44	14	from	from	ADP
ftr-465	44	15	tax	tax	NOUN
ftr-465	44	16	"	"	PUNCT
ftr-465	44	17	corporations	corporation	NOUN
ftr-465	44	18	,	,	PUNCT
ftr-465	44	19	companies	company	NOUN
ftr-465	44	20	,	,	PUNCT
ftr-465	44	21	or	or	CCONJ
ftr-465	44	22	associations	association	NOUN
ftr-465	44	23	organized	organize	VERB
ftr-465	44	24	and	and	CCONJ
ftr-465	44	25	conducted	conduct	VERB
ftr-465	44	26	solely	solely	ADV
ftr-465	44	27	for	for	ADP
ftr-465	44	28	charitable	charitable	ADJ
ftr-465	44	29	,	,	PUNCT
ftr-465	44	30	religious	religious	ADJ
ftr-465	44	31	,	,	PUNCT
ftr-465	44	32	or	or	CCONJ
ftr-465	44	33	educational	educational	ADJ
ftr-465	44	34	purposes	purpose	NOUN
ftr-465	44	35	....	....	PUNCT
ftr-465	44	36	"	"	PUNCT
ftr-465	44	37	tariff	tariff	NOUN
ftr-465	44	38	act	act	NOUN
ftr-465	44	39	of	of	ADP
ftr-465	44	40	1894	1894	NUM
ftr-465	44	41	,	,	PUNCT
ftr-465	44	42	ch	ch	NOUN
ftr-465	44	43	.	.	PROPN
ftr-465	44	44	349	349	NUM
ftr-465	44	45	,	,	PUNCT
ftr-465	44	46	sec	sec	PROPN
ftr-465	44	47	.	.	PROPN
ftr-465	44	48	32	32	NUM
ftr-465	44	49	,	,	PUNCT
ftr-465	44	50	28	28	NUM
ftr-465	44	51	stat	stat	NOUN
ftr-465	44	52	.	.	PUNCT
ftr-465	45	1	509	509	NUM
ftr-465	45	2	.	.	NOUN
ftr-465	46	1	556	556	NUM
ftr-465	46	2	.	.	PUNCT
ftr-465	47	1	the	the	DET
ftr-465	47	2	language	language	NOUN
ftr-465	47	3	was	be	AUX
ftr-465	47	4	carried	carry	VERB
ftr-465	47	5	over	over	ADP
ftr-465	47	6	to	to	ADP
ftr-465	47	7	the	the	DET
ftr-465	47	8	tariff	tariff	NOUN
ftr-465	47	9	act	act	NOUN
ftr-465	47	10	of	of	ADP
ftr-465	47	11	1913	1913	NUM
ftr-465	47	12	,	,	PUNCT
ftr-465	47	13	ch	ch	NOUN
ftr-465	47	14	.	.	PROPN
ftr-465	47	15	16	16	NUM
ftr-465	47	16	,	,	PUNCT
ftr-465	47	17	sec	sec	PROPN
ftr-465	47	18	.	.	PROPN
ftr-465	47	19	ii(g)(a	ii(g)(a	PROPN
ftr-465	47	20	)	)	PUNCT
ftr-465	47	21	,	,	PUNCT
ftr-465	47	22	38	38	NUM
ftr-465	47	23	stat	stat	NOUN
ftr-465	47	24	.	.	PUNCT
ftr-465	48	1	114	114	NUM
ftr-465	48	2	.	.	X
ftr-465	49	1	172	172	NUM
ftr-465	49	2	.	.	PUNCT
ftr-465	50	1	for	for	ADP
ftr-465	50	2	a	a	DET
ftr-465	50	3	history	history	NOUN
ftr-465	50	4	of	of	ADP
ftr-465	50	5	the	the	DET
ftr-465	50	6	charitable	charitable	ADJ
ftr-465	50	7	exemption	exemption	NOUN
ftr-465	50	8	,	,	PUNCT
ftr-465	50	9	see	see	VERB
ftr-465	50	10	generally	generally	ADV
ftr-465	50	11	john	john	PROPN
ftr-465	50	12	d.	d.	PROPN
ftr-465	50	13	colombo	colombo	PROPN
ftr-465	50	14	,	,	PUNCT
ftr-465	50	15	why	why	SCONJ
ftr-465	50	16	is	be	AUX
ftr-465	50	17	harvard	harvard	PROPN
ftr-465	50	18	tax	tax	NOUN
ftr-465	50	19	-	-	PUNCT
ftr-465	50	20	exempt	exempt	ADJ
ftr-465	50	21	?	?	PUNCT
ftr-465	51	1	(	(	PUNCT
ftr-465	51	2	and	and	CCONJ
ftr-465	51	3	other	other	ADJ
ftr-465	51	4	mysteries	mystery	NOUN
ftr-465	51	5	of	of	ADP
ftr-465	51	6	tax	tax	NOUN
ftr-465	51	7	exemption	exemption	NOUN
ftr-465	51	8	for	for	ADP
ftr-465	51	9	private	private	ADJ
ftr-465	51	10	educational	educational	ADJ
ftr-465	51	11	institutions	institution	NOUN
ftr-465	51	12	)	)	PUNCT
ftr-465	51	13	,	,	PUNCT
ftr-465	51	14	35	35	NUM
ftr-465	51	15	ariz	ariz	NOUN
ftr-465	51	16	.	.	PUNCT
ftr-465	52	1	l	l	PROPN
ftr-465	52	2	rev	rev	PROPN
ftr-465	52	3	.	.	PROPN
ftr-465	52	4	841	841	NUM
ftr-465	52	5	,	,	PUNCT
ftr-465	52	6	844	844	NUM
ftr-465	52	7	-	-	SYM
ftr-465	52	8	45	45	NUM
ftr-465	52	9	(	(	PUNCT
ftr-465	52	10	1993	1993	NUM
ftr-465	52	11	)	)	PUNCT
ftr-465	52	12	;	;	PUNCT
ftr-465	52	13	kenneth	kenneth	PROPN
ftr-465	52	14	liles	liles	PROPN
ftr-465	52	15	&	&	CCONJ
ftr-465	52	16	cynthia	cynthia	PROPN
ftr-465	52	17	blum	blum	PROPN
ftr-465	52	18	,	,	PUNCT
ftr-465	52	19	development	development	NOUN
ftr-465	52	20	of	of	ADP
ftr-465	52	21	the	the	DET
ftr-465	52	22	federal	federal	ADJ
ftr-465	52	23	tax	tax	NOUN
ftr-465	52	24	treatment	treatment	NOUN
ftr-465	52	25	of	of	ADP
ftr-465	52	26	charities	charity	NOUN
ftr-465	52	27	,	,	PUNCT
ftr-465	52	28	law	law	NOUN
ftr-465	52	29	&	&	CCONJ
ftr-465	52	30	contemp	contemp	NOUN
ftr-465	52	31	.	.	PUNCT
ftr-465	53	1	probs	prob	NOUN
ftr-465	53	2	.	.	PUNCT
ftr-465	53	3	,	,	PUNCT
ftr-465	53	4	autumn	autumn	NOUN
ftr-465	53	5	1975	1975	NUM
ftr-465	53	6	,	,	PUNCT
ftr-465	53	7	at	at	ADP
ftr-465	53	8	6	6	NUM
ftr-465	53	9	.	.	NOUN
ftr-465	53	10	3	3	NUM
ftr-465	53	11	.	.	X
ftr-465	53	12	regulations	regulation	NOUN
ftr-465	53	13	§	§	PROPN
ftr-465	53	14	1.501(c)(3)-1(c)(i	1.501(c)(3)-1(c)(i	NUM
ftr-465	53	15	)	)	PUNCT
ftr-465	53	16	(	(	PUNCT
ftr-465	53	17	as	as	SCONJ
ftr-465	53	18	amended	amend	VERB
ftr-465	53	19	in	in	ADP
ftr-465	53	20	1990	1990	NUM
ftr-465	53	21	)	)	PUNCT
ftr-465	53	22	relaxes	relax	VERB
ftr-465	53	23	the	the	DET
ftr-465	53	24	"	"	PUNCT
ftr-465	53	25	operated	operate	VERB
ftr-465	53	26	exclusively	exclusively	ADV
ftr-465	53	27	"	"	PUNCT
ftr-465	53	28	test	test	NOUN
ftr-465	53	29	by	by	ADP
ftr-465	53	30	providing	provide	VERB
ftr-465	53	31	that	that	SCONJ
ftr-465	53	32	an	an	DET
ftr-465	53	33	organization	organization	NOUN
ftr-465	53	34	must	must	AUX
ftr-465	53	35	engage	engage	VERB
ftr-465	53	36	primarily	primarily	ADV
ftr-465	53	37	in	in	ADP
ftr-465	53	38	activities	activity	NOUN
ftr-465	53	39	which	which	PRON
ftr-465	53	40	accomplish	accomplish	VERB
ftr-465	53	41	one	one	NUM
ftr-465	53	42	or	or	CCONJ
ftr-465	53	43	more	more	ADV
ftr-465	53	44	exempt	exempt	ADJ
ftr-465	53	45	purposes	purpose	NOUN
ftr-465	53	46	specified	specify	VERB
ftr-465	53	47	in	in	ADP
ftr-465	53	48	irc	irc	PROPN
ftr-465	53	49	§	§	PROPN
ftr-465	53	50	501(c)(3	501(c)(3	NUM
ftr-465	53	51	)	)	PUNCT
ftr-465	53	52	.	.	PUNCT
ftr-465	54	1	for	for	ADP
ftr-465	54	2	a	a	DET
ftr-465	54	3	critical	critical	ADJ
ftr-465	54	4	analysis	analysis	NOUN
ftr-465	54	5	of	of	ADP
ftr-465	54	6	the	the	DET
ftr-465	54	7	treasury	treasury	NOUN
ftr-465	54	8	regulations	regulation	NOUN
ftr-465	54	9	,	,	PUNCT
ftr-465	54	10	see	see	VERB
ftr-465	54	11	colombo	colombo	NOUN
ftr-465	54	12	,	,	PUNCT
ftr-465	54	13	supra	supra	PROPN
ftr-465	54	14	note	note	NOUN
ftr-465	54	15	2	2	NUM
ftr-465	54	16	.	.	PUNCT
ftr-465	55	1	at	at	ADP
ftr-465	55	2	845	845	NUM
ftr-465	55	3	-	-	SYM
ftr-465	55	4	47	47	NUM
ftr-465	55	5	.	.	PUNCT
ftr-465	55	6	4	4	X
ftr-465	55	7	.	.	X
ftr-465	55	8	regs	reg	NOUN
ftr-465	55	9	.	.	PUNCT
ftr-465	56	1	§	§	PROPN
ftr-465	56	2	1.501(c)(3)-1(d)(2	1.501(c)(3)-1(d)(2	NUM
ftr-465	56	3	)	)	PUNCT
ftr-465	56	4	provides	provide	VERB
ftr-465	56	5	in	in	ADP
ftr-465	56	6	part	part	NOUN
ftr-465	56	7	:	:	PUNCT
ftr-465	56	8	the	the	DET
ftr-465	56	9	term	term	NOUN
ftr-465	56	10	"	"	PUNCT
ftr-465	56	11	charitable	charitable	ADJ
ftr-465	56	12	"	"	PUNCT
ftr-465	56	13	is	be	AUX
ftr-465	56	14	used	use	VERB
ftr-465	56	15	in	in	ADP
ftr-465	56	16	section	section	NOUN
ftr-465	56	17	501	501	NUM
ftr-465	56	18	(	(	PUNCT
ftr-465	56	19	c)(3	c)(3	NOUN
ftr-465	56	20	)	)	PUNCT
ftr-465	56	21	in	in	ADP
ftr-465	56	22	its	its	PRON
ftr-465	56	23	generally	generally	ADV
ftr-465	56	24	accepted	accept	VERB
ftr-465	56	25	legal	legal	ADJ
ftr-465	56	26	sense	sense	NOUN
ftr-465	56	27	and	and	CCONJ
ftr-465	56	28	is	be	AUX
ftr-465	56	29	,	,	PUNCT
ftr-465	56	30	therefore	therefore	ADV
ftr-465	56	31	,	,	PUNCT
ftr-465	56	32	not	not	PART
ftr-465	56	33	to	to	PART
ftr-465	56	34	be	be	AUX
ftr-465	56	35	construed	construe	VERB
ftr-465	56	36	as	as	ADP
ftr-465	56	37	limited	limit	VERB
ftr-465	56	38	by	by	ADP
ftr-465	56	39	the	the	DET
ftr-465	56	40	separate	separate	ADJ
ftr-465	56	41	enumeration	enumeration	NOUN
ftr-465	56	42	in	in	ADP
ftr-465	56	43	section	section	NOUN
ftr-465	56	44	501(c)(3	501(c)(3	NOUN
ftr-465	56	45	)	)	PUNCT
ftr-465	56	46	of	of	ADP
ftr-465	56	47	other	other	ADJ
ftr-465	56	48	tax	tax	NOUN
ftr-465	56	49	-	-	PUNCT
ftr-465	56	50	exempt	exempt	ADJ
ftr-465	56	51	purposes	purpose	NOUN
ftr-465	56	52	which	which	PRON
ftr-465	56	53	may	may	AUX
ftr-465	56	54	fall	fall	VERB
ftr-465	56	55	within	within	ADP
ftr-465	56	56	the	the	DET
ftr-465	56	57	broad	broad	ADJ
ftr-465	56	58	outlines	outline	NOUN
ftr-465	56	59	of	of	ADP
ftr-465	56	60	"	"	PUNCT
ftr-465	56	61	charity	charity	NOUN
ftr-465	56	62	"	"	PUNCT
ftr-465	56	63	as	as	SCONJ
ftr-465	56	64	developed	develop	VERB
ftr-465	56	65	by	by	ADP
ftr-465	56	66	judicial	judicial	ADJ
ftr-465	56	67	decisions	decision	NOUN
ftr-465	56	68	.	.	PUNCT
ftr-465	57	1	such	such	ADJ
ftr-465	57	2	terms	term	NOUN
ftr-465	57	3	include	include	VERB
ftr-465	57	4	:	:	PUNCT
ftr-465	57	5	relief	relief	NOUN
ftr-465	57	6	of	of	ADP
ftr-465	57	7	the	the	DET
ftr-465	57	8	poor	poor	ADJ
ftr-465	57	9	and	and	CCONJ
ftr-465	57	10	distressed	distressed	ADJ
ftr-465	57	11	or	or	CCONJ
ftr-465	57	12	of	of	ADP
ftr-465	57	13	the	the	DET
ftr-465	57	14	underprivileged	underprivileged	ADJ
ftr-465	57	15	;	;	PUNCT
ftr-465	57	16	advancement	advancement	NOUN
ftr-465	57	17	of	of	ADP
ftr-465	57	18	religion	religion	NOUN
ftr-465	57	19	;	;	PUNCT
ftr-465	57	20	advancement	advancement	NOUN
ftr-465	57	21	of	of	ADP
ftr-465	57	22	education	education	NOUN
ftr-465	57	23	or	or	CCONJ
ftr-465	57	24	science	science	NOUN
ftr-465	57	25	;	;	PUNCT
ftr-465	57	26	erection	erection	NOUN
ftr-465	57	27	or	or	CCONJ
ftr-465	57	28	maintenance	maintenance	NOUN
ftr-465	57	29	of	of	ADP
ftr-465	57	30	public	public	ADJ
ftr-465	57	31	buildings	building	NOUN
ftr-465	57	32	,	,	PUNCT
ftr-465	57	33	monuments	monument	NOUN
ftr-465	57	34	,	,	PUNCT
ftr-465	57	35	or	or	CCONJ
ftr-465	57	36	works	work	NOUN
ftr-465	57	37	;	;	PUNCT
ftr-465	57	38	lessening	lessen	VERB
ftr-465	57	39	of	of	ADP
ftr-465	57	40	the	the	DET
ftr-465	57	41	burdens	burden	NOUN
ftr-465	57	42	of	of	ADP
ftr-465	57	43	government	government	NOUN
ftr-465	57	44	;	;	PUNCT
ftr-465	57	45	and	and	CCONJ
ftr-465	57	46	promotion	promotion	NOUN
ftr-465	57	47	of	of	ADP
ftr-465	57	48	social	social	ADJ
ftr-465	57	49	1996	1996	NUM
ftr-465	57	50	]	]	PUNCT
ftr-465	58	1	florida	florida	PROPN
ftr-465	58	2	tax	tax	PROPN
ftr-465	58	3	review	review	NOUN
ftr-465	58	4	educational	educational	ADJ
ftr-465	58	5	purposes	purpose	NOUN
ftr-465	58	6	,	,	PUNCT
ftr-465	58	7	testing	test	VERB
ftr-465	58	8	for	for	ADP
ftr-465	58	9	public	public	ADJ
ftr-465	58	10	safety	safety	NOUN
ftr-465	58	11	,	,	PUNCT
ftr-465	58	12	or	or	CCONJ
ftr-465	58	13	for	for	ADP
ftr-465	58	14	the	the	DET
ftr-465	58	15	prevention	prevention	NOUN
ftr-465	58	16	of	of	ADP
ftr-465	58	17	cruelty	cruelty	NOUN
ftr-465	58	18	to	to	ADP
ftr-465	58	19	children	child	NOUN
ftr-465	58	20	or	or	CCONJ
ftr-465	58	21	animals.5	animals.5	PROPN
ftr-465	58	22	no	no	DET
ftr-465	58	23	part	part	NOUN
ftr-465	58	24	of	of	ADP
ftr-465	58	25	the	the	DET
ftr-465	58	26	net	net	ADJ
ftr-465	58	27	earnings	earning	NOUN
ftr-465	58	28	of	of	ADP
ftr-465	58	29	such	such	ADJ
ftr-465	58	30	organizations	organization	NOUN
ftr-465	58	31	may	may	AUX
ftr-465	58	32	inure	inure	VERB
ftr-465	58	33	to	to	ADP
ftr-465	58	34	the	the	DET
ftr-465	58	35	benefit	benefit	NOUN
ftr-465	58	36	of	of	ADP
ftr-465	58	37	any	any	DET
ftr-465	58	38	private	private	ADJ
ftr-465	58	39	shareholder	shareholder	NOUN
ftr-465	58	40	or	or	CCONJ
ftr-465	58	41	individual.6	individual.6	PROPN
ftr-465	58	42	exemption	exemption	NOUN
ftr-465	58	43	from	from	ADP
ftr-465	58	44	tax	tax	NOUN
ftr-465	58	45	,	,	PUNCT
ftr-465	58	46	nevertheless	nevertheless	ADV
ftr-465	58	47	,	,	PUNCT
ftr-465	58	48	has	have	AUX
ftr-465	58	49	historically	historically	ADV
ftr-465	58	50	proved	prove	VERB
ftr-465	58	51	inadequate	inadequate	ADJ
ftr-465	58	52	as	as	ADP
ftr-465	58	53	the	the	DET
ftr-465	58	54	sole	sole	ADJ
ftr-465	58	55	means	mean	NOUN
ftr-465	58	56	to	to	PART
ftr-465	58	57	generate	generate	VERB
ftr-465	58	58	sufficient	sufficient	ADJ
ftr-465	58	59	revenue	revenue	NOUN
ftr-465	58	60	to	to	PART
ftr-465	58	61	enable	enable	VERB
ftr-465	58	62	the	the	DET
ftr-465	58	63	charitable	charitable	ADJ
ftr-465	58	64	sector	sector	NOUN
ftr-465	58	65	to	to	PART
ftr-465	58	66	make	make	VERB
ftr-465	58	67	ends	end	NOUN
ftr-465	58	68	meet	meet	VERB
ftr-465	58	69	.	.	PUNCT
ftr-465	59	1	in	in	ADP
ftr-465	59	2	their	their	PRON
ftr-465	59	3	never	never	ADV
ftr-465	59	4	-	-	PUNCT
ftr-465	59	5	ending	end	VERB
ftr-465	59	6	quest	quest	NOUN
ftr-465	59	7	for	for	ADP
ftr-465	59	8	revenue	revenue	NOUN
ftr-465	59	9	,	,	PUNCT
ftr-465	59	10	501(3)(c	501(3)(c	NUM
ftr-465	59	11	)	)	PUNCT
ftr-465	59	12	organizations7	organizations7	NOUN
ftr-465	59	13	in	in	ADP
ftr-465	59	14	the	the	DET
ftr-465	59	15	early	early	ADJ
ftr-465	59	16	decades	decade	NOUN
ftr-465	59	17	of	of	ADP
ftr-465	59	18	the	the	DET
ftr-465	59	19	twentieth	twentieth	ADJ
ftr-465	59	20	century	century	NOUN
ftr-465	59	21	began	begin	VERB
ftr-465	59	22	to	to	PART
ftr-465	59	23	turn	turn	VERB
ftr-465	59	24	to	to	ADP
ftr-465	59	25	the	the	DET
ftr-465	59	26	commercial	commercial	ADJ
ftr-465	59	27	world	world	NOUN
ftr-465	59	28	in	in	ADP
ftr-465	59	29	search	search	NOUN
ftr-465	59	30	of	of	ADP
ftr-465	59	31	profitable	profitable	ADJ
ftr-465	59	32	ventures	venture	NOUN
ftr-465	59	33	to	to	PART
ftr-465	59	34	support	support	VERB
ftr-465	59	35	their	their	PRON
ftr-465	59	36	exempt	exempt	ADJ
ftr-465	59	37	activities	activity	NOUN
ftr-465	59	38	,	,	PUNCT
ftr-465	59	39	operating	operate	VERB
ftr-465	59	40	the	the	DET
ftr-465	59	41	ventures	venture	NOUN
ftr-465	59	42	either	either	CCONJ
ftr-465	59	43	directly	directly	ADV
ftr-465	59	44	or	or	CCONJ
ftr-465	59	45	through	through	ADP
ftr-465	59	46	wholly	wholly	ADV
ftr-465	59	47	-	-	PUNCT
ftr-465	59	48	owned	own	VERB
ftr-465	59	49	"	"	PUNCT
ftr-465	59	50	feeder	feeder	NOUN
ftr-465	59	51	"	"	PUNCT
ftr-465	59	52	corporations	corporation	NOUN
ftr-465	59	53	.	.	PUNCT
ftr-465	60	1	relying	rely	VERB
ftr-465	60	2	on	on	ADP
ftr-465	60	3	a	a	DET
ftr-465	60	4	series	series	NOUN
ftr-465	60	5	of	of	ADP
ftr-465	60	6	cases	case	NOUN
ftr-465	60	7	which	which	PRON
ftr-465	60	8	held	hold	VERB
ftr-465	60	9	that	that	SCONJ
ftr-465	60	10	the	the	DET
ftr-465	60	11	test	test	NOUN
ftr-465	60	12	of	of	ADP
ftr-465	60	13	tax	tax	NOUN
ftr-465	60	14	exemption	exemption	NOUN
ftr-465	60	15	is	be	AUX
ftr-465	60	16	the	the	DET
ftr-465	60	17	charitable	charitable	ADJ
ftr-465	60	18	destination	destination	NOUN
ftr-465	60	19	of	of	ADP
ftr-465	60	20	the	the	DET
ftr-465	60	21	income	income	NOUN
ftr-465	60	22	generated	generate	VERB
ftr-465	60	23	by	by	ADP
ftr-465	60	24	those	those	DET
ftr-465	60	25	ventures	venture	NOUN
ftr-465	60	26	and	and	CCONJ
ftr-465	60	27	not	not	PART
ftr-465	60	28	their	their	PRON
ftr-465	60	29	commercial	commercial	ADJ
ftr-465	60	30	source	source	NOUN
ftr-465	60	31	,	,	PUNCT
ftr-465	60	32	exempt	exempt	ADJ
ftr-465	60	33	organizations	organization	NOUN
ftr-465	60	34	,	,	PUNCT
ftr-465	60	35	most	most	ADV
ftr-465	60	36	especially	especially	ADV
ftr-465	60	37	universities	university	NOUN
ftr-465	60	38	,	,	PUNCT
ftr-465	60	39	marched	march	VERB
ftr-465	60	40	into	into	ADP
ftr-465	60	41	the	the	DET
ftr-465	60	42	private	private	ADJ
ftr-465	60	43	enterprise	enterprise	NOUN
ftr-465	60	44	sector	sector	NOUN
ftr-465	60	45	with	with	ADP
ftr-465	60	46	increasing	increase	VERB
ftr-465	60	47	acceleration	acceleration	NOUN
ftr-465	60	48	in	in	ADP
ftr-465	60	49	the	the	DET
ftr-465	60	50	years	year	NOUN
ftr-465	60	51	following	follow	VERB
ftr-465	60	52	world	world	NOUN
ftr-465	60	53	war	war	NOUN
ftr-465	60	54	u.	u.	PROPN
ftr-465	60	55	one	one	NUM
ftr-465	60	56	of	of	ADP
ftr-465	60	57	their	their	PRON
ftr-465	60	58	favorite	favorite	ADJ
ftr-465	60	59	ventures	venture	NOUN
ftr-465	60	60	was	be	AUX
ftr-465	60	61	the	the	DET
ftr-465	60	62	acquisition	acquisition	NOUN
ftr-465	60	63	of	of	ADP
ftr-465	60	64	real	real	ADJ
ftr-465	60	65	estate	estate	NOUN
ftr-465	60	66	with	with	ADP
ftr-465	60	67	borrowed	borrow	VERB
ftr-465	60	68	funds	fund	NOUN
ftr-465	60	69	,	,	PUNCT
ftr-465	60	70	lease	lease	NOUN
ftr-465	60	71	of	of	ADP
ftr-465	60	72	the	the	DET
ftr-465	60	73	property	property	NOUN
ftr-465	60	74	back	back	ADV
ftr-465	60	75	to	to	ADP
ftr-465	60	76	the	the	DET
ftr-465	60	77	vendor	vendor	NOUN
ftr-465	60	78	under	under	ADP
ftr-465	60	79	a	a	DET
ftr-465	60	80	long	long	ADJ
ftr-465	60	81	-	-	PUNCT
ftr-465	60	82	term	term	NOUN
ftr-465	60	83	lease	lease	NOUN
ftr-465	60	84	,	,	PUNCT
ftr-465	60	85	and	and	CCONJ
ftr-465	60	86	amortization	amortization	NOUN
ftr-465	60	87	of	of	ADP
ftr-465	60	88	the	the	DET
ftr-465	60	89	loan	loan	NOUN
ftr-465	60	90	with	with	ADP
ftr-465	60	91	tax	tax	NOUN
ftr-465	60	92	-	-	PUNCT
ftr-465	60	93	free	free	ADJ
ftr-465	60	94	rental	rental	ADJ
ftr-465	60	95	income	income	NOUN
ftr-465	60	96	received	receive	VERB
ftr-465	60	97	from	from	ADP
ftr-465	60	98	the	the	DET
ftr-465	60	99	property	property	NOUN
ftr-465	60	100	.	.	PUNCT
ftr-465	61	1	following	follow	VERB
ftr-465	61	2	hearings	hearing	NOUN
ftr-465	61	3	before	before	ADP
ftr-465	61	4	the	the	DET
ftr-465	61	5	house	house	PROPN
ftr-465	61	6	committee	committee	PROPN
ftr-465	61	7	on	on	ADP
ftr-465	61	8	ways	way	NOUN
ftr-465	61	9	and	and	CCONJ
ftr-465	61	10	means	mean	NOUN
ftr-465	61	11	in	in	ADP
ftr-465	61	12	1942	1942	NUM
ftr-465	61	13	and	and	CCONJ
ftr-465	61	14	1947	1947	NUM
ftr-465	61	15	and	and	CCONJ
ftr-465	61	16	hearings	hearing	NOUN
ftr-465	61	17	before	before	ADP
ftr-465	61	18	both	both	CCONJ
ftr-465	61	19	the	the	DET
ftr-465	61	20	house	house	PROPN
ftr-465	61	21	and	and	CCONJ
ftr-465	61	22	senate	senate	PROPN
ftr-465	61	23	committees	committee	NOUN
ftr-465	61	24	in	in	ADP
ftr-465	61	25	1950	1950	NUM
ftr-465	61	26	investigating	investigate	VERB
ftr-465	61	27	the	the	DET
ftr-465	61	28	perceived	perceive	VERB
ftr-465	61	29	growing	grow	VERB
ftr-465	61	30	abuse	abuse	NOUN
ftr-465	61	31	of	of	ADP
ftr-465	61	32	the	the	DET
ftr-465	61	33	tax	tax	NOUN
ftr-465	61	34	exemption,8	exemption,8	ADJ
ftr-465	61	35	and	and	CCONJ
ftr-465	61	36	on	on	ADP
ftr-465	61	37	president	president	PROPN
ftr-465	61	38	truman	truman	PROPN
ftr-465	61	39	's	's	PART
ftr-465	61	40	urging	urge	VERB
ftr-465	61	41	to	to	PART
ftr-465	61	42	curb	curb	VERB
ftr-465	61	43	the	the	DET
ftr-465	61	44	abuse,9	abuse,9	ADJ
ftr-465	61	45	congress	congress	PROPN
ftr-465	61	46	reacted	react	VERB
ftr-465	61	47	by	by	ADP
ftr-465	61	48	welfare	welfare	NOUN
ftr-465	61	49	by	by	ADP
ftr-465	61	50	organizations	organization	NOUN
ftr-465	61	51	designed	design	VERB
ftr-465	61	52	to	to	PART
ftr-465	61	53	accomplish	accomplish	VERB
ftr-465	61	54	any	any	PRON
ftr-465	61	55	of	of	ADP
ftr-465	61	56	the	the	DET
ftr-465	61	57	above	above	ADJ
ftr-465	61	58	purposes	purpose	NOUN
ftr-465	61	59	,	,	PUNCT
ftr-465	61	60	or	or	CCONJ
ftr-465	61	61	(	(	PUNCT
ftr-465	61	62	i	i	NOUN
ftr-465	61	63	)	)	PUNCT
ftr-465	61	64	to	to	PART
ftr-465	61	65	lessen	lessen	VERB
ftr-465	61	66	neighborhood	neighborhood	NOUN
ftr-465	61	67	tensions	tension	NOUN
ftr-465	61	68	;	;	PUNCT
ftr-465	61	69	(	(	PUNCT
ftr-465	61	70	ii	ii	NOUN
ftr-465	61	71	)	)	PUNCT
ftr-465	61	72	to	to	PART
ftr-465	61	73	eliminate	eliminate	VERB
ftr-465	61	74	prejudice	prejudice	NOUN
ftr-465	61	75	and	and	CCONJ
ftr-465	61	76	discrimination	discrimination	NOUN
ftr-465	61	77	;	;	PUNCT
ftr-465	61	78	(	(	PUNCT
ftr-465	61	79	iii	iii	X
ftr-465	61	80	)	)	PUNCT
ftr-465	61	81	to	to	PART
ftr-465	61	82	defend	defend	VERB
ftr-465	61	83	human	human	ADJ
ftr-465	61	84	and	and	CCONJ
ftr-465	61	85	civil	civil	ADJ
ftr-465	61	86	rights	right	NOUN
ftr-465	61	87	secured	secure	VERB
ftr-465	61	88	by	by	ADP
ftr-465	61	89	law	law	NOUN
ftr-465	61	90	;	;	PUNCT
ftr-465	61	91	or	or	CCONJ
ftr-465	61	92	(	(	PUNCT
ftr-465	61	93	iv	iv	X
ftr-465	61	94	)	)	PUNCT
ftr-465	61	95	to	to	PART
ftr-465	61	96	combat	combat	VERB
ftr-465	61	97	community	community	NOUN
ftr-465	61	98	deterioration	deterioration	NOUN
ftr-465	61	99	and	and	CCONJ
ftr-465	61	100	juvenile	juvenile	ADJ
ftr-465	61	101	delinquency	delinquency	NOUN
ftr-465	61	102	.	.	PUNCT
ftr-465	62	1	5	5	X
ftr-465	62	2	.	.	X
ftr-465	62	3	irc	irc	PROPN
ftr-465	62	4	§	§	PROPN
ftr-465	62	5	501(c)(3	501(c)(3	NUM
ftr-465	62	6	)	)	PUNCT
ftr-465	62	7	.	.	PUNCT
ftr-465	63	1	6	6	X
ftr-465	63	2	.	.	PUNCT
ftr-465	63	3	additionally	additionally	ADV
ftr-465	63	4	,	,	PUNCT
ftr-465	63	5	no	no	DET
ftr-465	63	6	substantial	substantial	ADJ
ftr-465	63	7	part	part	NOUN
ftr-465	63	8	of	of	ADP
ftr-465	63	9	the	the	DET
ftr-465	63	10	organization	organization	NOUN
ftr-465	63	11	's	's	PART
ftr-465	63	12	activities	activity	NOUN
ftr-465	63	13	can	can	AUX
ftr-465	63	14	be	be	AUX
ftr-465	63	15	carrying	carry	VERB
ftr-465	63	16	on	on	ADP
ftr-465	63	17	propaganda	propaganda	NOUN
ftr-465	63	18	or	or	CCONJ
ftr-465	63	19	otherwise	otherwise	ADV
ftr-465	63	20	attempting	attempt	VERB
ftr-465	63	21	to	to	PART
ftr-465	63	22	influence	influence	VERB
ftr-465	63	23	legislation	legislation	NOUN
ftr-465	63	24	,	,	PUNCT
ftr-465	63	25	and	and	CCONJ
ftr-465	63	26	the	the	DET
ftr-465	63	27	organization	organization	NOUN
ftr-465	63	28	can	can	AUX
ftr-465	63	29	not	not	PART
ftr-465	63	30	participate	participate	VERB
ftr-465	63	31	in	in	ADP
ftr-465	63	32	,	,	PUNCT
ftr-465	63	33	or	or	CCONJ
ftr-465	63	34	interfere	interfere	VERB
ftr-465	63	35	in	in	ADP
ftr-465	63	36	(	(	PUNCT
ftr-465	63	37	including	include	VERB
ftr-465	63	38	the	the	DET
ftr-465	63	39	publishing	publishing	NOUN
ftr-465	63	40	or	or	CCONJ
ftr-465	63	41	distributing	distribute	VERB
ftr-465	63	42	of	of	ADP
ftr-465	63	43	statements	statement	NOUN
ftr-465	63	44	)	)	PUNCT
ftr-465	63	45	,	,	PUNCT
ftr-465	63	46	any	any	DET
ftr-465	63	47	political	political	ADJ
ftr-465	63	48	campaign	campaign	NOUN
ftr-465	63	49	on	on	ADP
ftr-465	63	50	behalf	behalf	NOUN
ftr-465	63	51	of	of	ADP
ftr-465	63	52	any	any	DET
ftr-465	63	53	candidate	candidate	NOUN
ftr-465	63	54	for	for	ADP
ftr-465	63	55	public	public	ADJ
ftr-465	63	56	office	office	NOUN
ftr-465	63	57	.	.	PUNCT
ftr-465	64	1	irc	irc	PROPN
ftr-465	64	2	§	§	PROPN
ftr-465	64	3	501(c)(3	501(c)(3	NOUN
ftr-465	64	4	)	)	PUNCT
ftr-465	64	5	.	.	PUNCT
ftr-465	65	1	7	7	X
ftr-465	65	2	.	.	X
ftr-465	65	3	for	for	ADP
ftr-465	65	4	purposes	purpose	NOUN
ftr-465	65	5	of	of	ADP
ftr-465	65	6	this	this	DET
ftr-465	65	7	article	article	NOUN
ftr-465	65	8	,	,	PUNCT
ftr-465	65	9	the	the	DET
ftr-465	65	10	term	term	NOUN
ftr-465	65	11	"	"	PUNCT
ftr-465	65	12	501(c)(3	501(c)(3	NUM
ftr-465	65	13	)	)	PUNCT
ftr-465	65	14	organization	organization	NOUN
ftr-465	65	15	"	"	PUNCT
ftr-465	65	16	means	mean	VERB
ftr-465	65	17	an	an	DET
ftr-465	65	18	organization	organization	NOUN
ftr-465	65	19	described	describe	VERB
ftr-465	65	20	in	in	ADP
ftr-465	65	21	§	§	PROPN
ftr-465	65	22	501(c)(3	501(c)(3	NUM
ftr-465	65	23	)	)	PUNCT
ftr-465	65	24	that	that	PRON
ftr-465	65	25	has	have	VERB
ftr-465	65	26	as	as	ADP
ftr-465	65	27	its	its	PRON
ftr-465	65	28	primary	primary	ADJ
ftr-465	65	29	function	function	NOUN
ftr-465	65	30	the	the	DET
ftr-465	65	31	conduct	conduct	NOUN
ftr-465	65	32	of	of	ADP
ftr-465	65	33	an	an	DET
ftr-465	65	34	activity	activity	NOUN
ftr-465	65	35	in	in	ADP
ftr-465	65	36	furtherance	furtherance	NOUN
ftr-465	65	37	of	of	ADP
ftr-465	65	38	its	its	PRON
ftr-465	65	39	exempt	exempt	ADJ
ftr-465	65	40	purposes	purpose	NOUN
ftr-465	65	41	.	.	PUNCT
ftr-465	66	1	the	the	DET
ftr-465	66	2	term	term	NOUN
ftr-465	66	3	does	do	AUX
ftr-465	66	4	not	not	PART
ftr-465	66	5	include	include	VERB
ftr-465	66	6	churches	church	NOUN
ftr-465	66	7	and	and	CCONJ
ftr-465	66	8	other	other	ADJ
ftr-465	66	9	religious	religious	ADJ
ftr-465	66	10	organizations	organization	NOUN
ftr-465	66	11	.	.	PUNCT
ftr-465	67	1	the	the	DET
ftr-465	67	2	claim	claim	NOUN
ftr-465	67	3	to	to	ADP
ftr-465	67	4	exemption	exemption	NOUN
ftr-465	67	5	for	for	ADP
ftr-465	67	6	these	these	DET
ftr-465	67	7	organizations	organization	NOUN
ftr-465	67	8	rests	rest	VERB
ftr-465	67	9	on	on	ADP
ftr-465	67	10	somewhat	somewhat	ADV
ftr-465	67	11	different	different	ADJ
ftr-465	67	12	grounds	ground	NOUN
ftr-465	67	13	.	.	PUNCT
ftr-465	68	1	8	8	X
ftr-465	68	2	.	.	PUNCT
ftr-465	68	3	revenue	revenue	NOUN
ftr-465	68	4	revisions	revision	NOUN
ftr-465	68	5	of	of	ADP
ftr-465	68	6	1950	1950	NUM
ftr-465	68	7	:	:	PUNCT
ftr-465	68	8	hearings	hearing	NOUN
ftr-465	68	9	before	before	ADP
ftr-465	68	10	the	the	DET
ftr-465	68	11	senate	senate	PROPN
ftr-465	68	12	comm	comm	NOUN
ftr-465	68	13	.	.	PUNCT
ftr-465	69	1	on	on	ADP
ftr-465	69	2	finance	finance	NOUN
ftr-465	69	3	on	on	ADP
ftr-465	69	4	h.r	h.r	PROPN
ftr-465	69	5	.	.	PROPN
ftr-465	69	6	8920	8920	NUM
ftr-465	69	7	,	,	PUNCT
ftr-465	69	8	81st	81st	ADJ
ftr-465	69	9	cong	cong	NOUN
ftr-465	69	10	.	.	PROPN
ftr-465	69	11	,	,	PUNCT
ftr-465	69	12	2d	2d	NUM
ftr-465	69	13	sess	sess	NOUN
ftr-465	69	14	.	.	PUNCT
ftr-465	70	1	(	(	PUNCT
ftr-465	70	2	1950	1950	NUM
ftr-465	70	3	)	)	PUNCT
ftr-465	71	1	[	[	X
ftr-465	71	2	hereinafter	hereinafter	NOUN
ftr-465	71	3	senate	senate	PROPN
ftr-465	71	4	hearings	hearing	NOUN
ftr-465	71	5	of	of	ADP
ftr-465	71	6	1950	1950	NUM
ftr-465	71	7	]	]	PUNCT
ftr-465	71	8	;	;	PUNCT
ftr-465	71	9	revenue	revenue	NOUN
ftr-465	71	10	revision	revision	NOUN
ftr-465	71	11	of	of	ADP
ftr-465	71	12	1950	1950	NUM
ftr-465	71	13	:	:	PUNCT
ftr-465	71	14	hearings	hearing	NOUN
ftr-465	71	15	before	before	ADP
ftr-465	71	16	the	the	DET
ftr-465	71	17	house	house	NOUN
ftr-465	71	18	comm	comm	NOUN
ftr-465	71	19	.	.	PUNCT
ftr-465	72	1	on	on	ADP
ftr-465	72	2	ways	way	NOUN
ftr-465	72	3	and	and	CCONJ
ftr-465	72	4	means	mean	NOUN
ftr-465	72	5	,	,	PUNCT
ftr-465	72	6	81st	81st	ADJ
ftr-465	72	7	cong	cong	NOUN
ftr-465	72	8	.	.	PROPN
ftr-465	72	9	,	,	PUNCT
ftr-465	72	10	2d	2d	NUM
ftr-465	72	11	sess	sess	NOUN
ftr-465	72	12	.	.	PUNCT
ftr-465	72	13	,	,	PUNCT
ftr-465	72	14	pt	pt	PROPN
ftr-465	72	15	.	.	PROPN
ftr-465	72	16	1	1	NUM
ftr-465	72	17	(	(	PUNCT
ftr-465	72	18	1950	1950	NUM
ftr-465	72	19	)	)	PUNCT
ftr-465	73	1	[	[	X
ftr-465	73	2	hereinafter	hereinafter	NOUN
ftr-465	73	3	house	house	NOUN
ftr-465	73	4	hearings	hearing	NOUN
ftr-465	73	5	of	of	ADP
ftr-465	73	6	1950	1950	NUM
ftr-465	73	7	]	]	PUNCT
ftr-465	73	8	;	;	PUNCT
ftr-465	73	9	hearings	hearing	NOUN
ftr-465	73	10	before	before	ADP
ftr-465	73	11	the	the	DET
ftr-465	73	12	house	house	NOUN
ftr-465	73	13	comm	comm	NOUN
ftr-465	73	14	.	.	PUNCT
ftr-465	74	1	on	on	ADP
ftr-465	74	2	ways	way	NOUN
ftr-465	74	3	and	and	CCONJ
ftr-465	74	4	means	mean	VERB
ftr-465	74	5	on	on	ADP
ftr-465	74	6	a	a	DET
ftr-465	74	7	bill	bill	NOUN
ftr-465	74	8	to	to	PART
ftr-465	74	9	reduce	reduce	VERB
ftr-465	74	10	individual	individual	ADJ
ftr-465	74	11	income	income	NOUN
ftr-465	74	12	tax	tax	NOUN
ftr-465	74	13	payments	payment	NOUN
ftr-465	74	14	,	,	PUNCT
ftr-465	74	15	80th	80th	ADJ
ftr-465	74	16	cong	cong	NOUN
ftr-465	74	17	.	.	PUNCT
ftr-465	74	18	,	,	PUNCT
ftr-465	74	19	1st	1st	ADJ
ftr-465	74	20	sess	sess	NOUN
ftr-465	74	21	.	.	PUNCT
ftr-465	75	1	1895	1895	NUM
ftr-465	75	2	(	(	PUNCT
ftr-465	75	3	1947	1947	NUM
ftr-465	75	4	)	)	PUNCT
ftr-465	76	1	[	[	X
ftr-465	76	2	hereinafter	hereinafter	NOUN
ftr-465	76	3	hearings	hearing	NOUN
ftr-465	76	4	of	of	ADP
ftr-465	76	5	1947	1947	NUM
ftr-465	76	6	]	]	PUNCT
ftr-465	76	7	;	;	PUNCT
ftr-465	76	8	revenue	revenue	NOUN
ftr-465	76	9	revision	revision	NOUN
ftr-465	76	10	of	of	ADP
ftr-465	76	11	1942	1942	NUM
ftr-465	76	12	:	:	PUNCT
ftr-465	76	13	hearings	hearing	NOUN
ftr-465	76	14	before	before	ADP
ftr-465	76	15	the	the	DET
ftr-465	76	16	house	house	NOUN
ftr-465	76	17	comm	comm	NOUN
ftr-465	76	18	.	.	PUNCT
ftr-465	77	1	on	on	ADP
ftr-465	77	2	ways	way	NOUN
ftr-465	77	3	and	and	CCONJ
ftr-465	77	4	means	mean	VERB
ftr-465	77	5	on	on	ADP
ftr-465	77	6	revenue	revenue	NOUN
ftr-465	77	7	revision	revision	NOUN
ftr-465	77	8	of	of	ADP
ftr-465	77	9	1942	1942	NUM
ftr-465	77	10	,	,	PUNCT
ftr-465	77	11	77th	77th	ADJ
ftr-465	77	12	cong	cong	NOUN
ftr-465	77	13	.	.	PROPN
ftr-465	77	14	,	,	PUNCT
ftr-465	77	15	2d	2d	PROPN
ftr-465	77	16	sess	sess	NOUN
ftr-465	77	17	.	.	PUNCT
ftr-465	78	1	89	89	NUM
ftr-465	78	2	(	(	PUNCT
ftr-465	78	3	1942	1942	NUM
ftr-465	78	4	)	)	PUNCT
ftr-465	78	5	(	(	PUNCT
ftr-465	78	6	statement	statement	NOUN
ftr-465	78	7	of	of	ADP
ftr-465	78	8	randolph	randolph	PROPN
ftr-465	78	9	paul	paul	PROPN
ftr-465	78	10	,	,	PUNCT
ftr-465	78	11	tax	tax	NOUN
ftr-465	78	12	adviser	adviser	NOUN
ftr-465	78	13	to	to	ADP
ftr-465	78	14	the	the	DET
ftr-465	78	15	secretary	secretary	NOUN
ftr-465	78	16	of	of	ADP
ftr-465	78	17	the	the	DET
ftr-465	78	18	treasury	treasury	NOUN
ftr-465	78	19	)	)	PUNCT
ftr-465	78	20	.	.	PUNCT
ftr-465	79	1	9	9	NUM
ftr-465	79	2	.	.	X
ftr-465	79	3	96	96	NUM
ftr-465	79	4	cong	cong	NOUN
ftr-465	79	5	.	.	PUNCT
ftr-465	80	1	rec	rec	PROPN
ftr-465	80	2	.	.	PROPN
ftr-465	80	3	769	769	NUM
ftr-465	80	4	(	(	PUNCT
ftr-465	80	5	1950	1950	NUM
ftr-465	80	6	)	)	PUNCT
ftr-465	80	7	(	(	PUNCT
ftr-465	80	8	message	message	NOUN
ftr-465	80	9	from	from	ADP
ftr-465	80	10	the	the	DET
ftr-465	80	11	president	president	NOUN
ftr-465	80	12	of	of	ADP
ftr-465	80	13	the	the	DET
ftr-465	80	14	united	united	PROPN
ftr-465	80	15	states	states	PROPN
ftr-465	80	16	)	)	PUNCT
ftr-465	80	17	.	.	PUNCT
ftr-465	81	1	[	[	X
ftr-465	81	2	vol	vol	NOUN
ftr-465	81	3	3:7	3:7	NUM
ftr-465	81	4	unfair	unfair	ADJ
ftr-465	81	5	business	business	NOUN
ftr-465	81	6	competition	competition	NOUN
ftr-465	81	7	including	include	VERB
ftr-465	81	8	in	in	ADP
ftr-465	81	9	the	the	DET
ftr-465	81	10	revenue	revenue	NOUN
ftr-465	81	11	act	act	NOUN
ftr-465	81	12	of	of	ADP
ftr-465	81	13	1950'0	1950'0	NUM
ftr-465	81	14	several	several	ADJ
ftr-465	81	15	solutions	solution	NOUN
ftr-465	81	16	.	.	PUNCT
ftr-465	82	1	these	these	DET
ftr-465	82	2	measures	measure	NOUN
ftr-465	82	3	abolished	abolish	VERB
ftr-465	82	4	the	the	DET
ftr-465	82	5	tax	tax	NOUN
ftr-465	82	6	exemption	exemption	NOUN
ftr-465	82	7	of	of	ADP
ftr-465	82	8	feeder	feeder	NOUN
ftr-465	82	9	corporations	corporation	NOUN
ftr-465	82	10	,	,	PUNCT
ftr-465	82	11	imposed	impose	VERB
ftr-465	82	12	an	an	DET
ftr-465	82	13	income	income	NOUN
ftr-465	82	14	tax	tax	NOUN
ftr-465	82	15	on	on	ADP
ftr-465	82	16	the	the	DET
ftr-465	82	17	taxable	taxable	ADJ
ftr-465	82	18	income	income	NOUN
ftr-465	82	19	of	of	ADP
ftr-465	82	20	unrelated	unrelated	ADJ
ftr-465	82	21	businesses	business	NOUN
ftr-465	82	22	conducted	conduct	VERB
ftr-465	82	23	directly	directly	ADV
ftr-465	82	24	by	by	ADP
ftr-465	82	25	certain	certain	ADJ
ftr-465	82	26	exempt	exempt	ADJ
ftr-465	82	27	organizations	organization	NOUN
ftr-465	82	28	primarily	primarily	ADV
ftr-465	82	29	to	to	PART
ftr-465	82	30	raise	raise	VERB
ftr-465	82	31	revenue	revenue	NOUN
ftr-465	82	32	for	for	ADP
ftr-465	82	33	their	their	PRON
ftr-465	82	34	exempt	exempt	ADJ
ftr-465	82	35	purposes	purpose	NOUN
ftr-465	82	36	,	,	PUNCT
ftr-465	82	37	and	and	CCONJ
ftr-465	82	38	taxed	tax	VERB
ftr-465	82	39	specified	specified	ADJ
ftr-465	82	40	rents	rent	NOUN
ftr-465	82	41	received	receive	VERB
ftr-465	82	42	in	in	ADP
ftr-465	82	43	connection	connection	NOUN
ftr-465	82	44	with	with	ADP
ftr-465	82	45	the	the	DET
ftr-465	82	46	leveraged	leverage	VERB
ftr-465	82	47	sale	sale	NOUN
ftr-465	82	48	and	and	CCONJ
ftr-465	82	49	leaseback	leaseback	NOUN
ftr-465	82	50	of	of	ADP
ftr-465	82	51	real	real	ADJ
ftr-465	82	52	estate	estate	NOUN
ftr-465	82	53	.	.	PUNCT
ftr-465	82	54	"	"	PUNCT
ftr-465	83	1	forty	forty	NUM
ftr-465	83	2	-	-	PUNCT
ftr-465	83	3	six	six	NUM
ftr-465	83	4	years	year	NOUN
ftr-465	83	5	after	after	ADP
ftr-465	83	6	the	the	DET
ftr-465	83	7	enactment	enactment	NOUN
ftr-465	83	8	of	of	ADP
ftr-465	83	9	the	the	DET
ftr-465	83	10	revenue	revenue	NOUN
ftr-465	83	11	act	act	NOUN
ftr-465	83	12	of	of	ADP
ftr-465	83	13	1950	1950	NUM
ftr-465	83	14	,	,	PUNCT
ftr-465	83	15	a	a	DET
ftr-465	83	16	number	number	NOUN
ftr-465	83	17	of	of	ADP
ftr-465	83	18	issues	issue	NOUN
ftr-465	83	19	remain	remain	VERB
ftr-465	83	20	to	to	PART
ftr-465	83	21	be	be	AUX
ftr-465	83	22	resolved	resolve	VERB
ftr-465	83	23	.	.	PUNCT
ftr-465	84	1	this	this	DET
ftr-465	84	2	article	article	NOUN
ftr-465	84	3	explores	explore	VERB
ftr-465	84	4	the	the	DET
ftr-465	84	5	following	follow	VERB
ftr-465	84	6	central	central	ADJ
ftr-465	84	7	questions	question	NOUN
ftr-465	84	8	:	:	PUNCT
ftr-465	84	9	should	should	AUX
ftr-465	84	10	an	an	DET
ftr-465	84	11	income	income	NOUN
ftr-465	84	12	tax	tax	NOUN
ftr-465	84	13	exemption	exemption	NOUN
ftr-465	84	14	be	be	AUX
ftr-465	84	15	retained	retain	VERB
ftr-465	84	16	for	for	ADP
ftr-465	84	17	"	"	PUNCT
ftr-465	84	18	related	relate	VERB
ftr-465	84	19	"	"	PUNCT
ftr-465	84	20	businesses	business	NOUN
ftr-465	84	21	directly	directly	ADV
ftr-465	84	22	furthering	further	VERB
ftr-465	84	23	the	the	DET
ftr-465	84	24	charitable	charitable	ADJ
ftr-465	84	25	purposes	purpose	NOUN
ftr-465	84	26	of	of	ADP
ftr-465	84	27	501(c)(3	501(c)(3	NOUN
ftr-465	84	28	)	)	PUNCT
ftr-465	84	29	organizations	organization	NOUN
ftr-465	84	30	in	in	ADP
ftr-465	84	31	the	the	DET
ftr-465	84	32	face	face	NOUN
ftr-465	84	33	of	of	ADP
ftr-465	84	34	charges	charge	NOUN
ftr-465	84	35	from	from	ADP
ftr-465	84	36	the	the	DET
ftr-465	84	37	small	small	ADJ
ftr-465	84	38	business	business	NOUN
ftr-465	84	39	community	community	NOUN
ftr-465	84	40	of	of	ADP
ftr-465	84	41	unfair	unfair	ADJ
ftr-465	84	42	competition	competition	NOUN
ftr-465	84	43	?	?	PUNCT
ftr-465	85	1	can	can	AUX
ftr-465	85	2	501(c)(3	501(c)(3	NUM
ftr-465	85	3	)	)	PUNCT
ftr-465	85	4	organizations	organization	NOUN
ftr-465	85	5	receive	receive	VERB
ftr-465	85	6	tax	tax	NOUN
ftr-465	85	7	-	-	PUNCT
ftr-465	85	8	free	free	ADJ
ftr-465	85	9	income	income	NOUN
ftr-465	85	10	from	from	ADP
ftr-465	85	11	their	their	PRON
ftr-465	85	12	feeders	feeder	NOUN
ftr-465	85	13	and	and	CCONJ
ftr-465	85	14	"	"	PUNCT
ftr-465	85	15	unrelated	unrelated	ADJ
ftr-465	85	16	"	"	PUNCT
ftr-465	85	17	businesses	business	NOUN
ftr-465	85	18	without	without	ADP
ftr-465	85	19	affording	afford	VERB
ftr-465	85	20	such	such	ADJ
ftr-465	85	21	businesses	business	NOUN
ftr-465	85	22	the	the	DET
ftr-465	85	23	opportunity	opportunity	NOUN
ftr-465	85	24	to	to	PART
ftr-465	85	25	compete	compete	VERB
ftr-465	85	26	unfairly	unfairly	ADV
ftr-465	85	27	with	with	ADP
ftr-465	85	28	their	their	PRON
ftr-465	85	29	taxable	taxable	ADJ
ftr-465	85	30	counterparts	counterpart	NOUN
ftr-465	85	31	?	?	PUNCT
ftr-465	86	1	have	have	AUX
ftr-465	86	2	the	the	DET
ftr-465	86	3	treasury	treasury	PROPN
ftr-465	86	4	department	department	PROPN
ftr-465	86	5	and	and	CCONJ
ftr-465	86	6	the	the	DET
ftr-465	86	7	courts	court	NOUN
ftr-465	86	8	applied	apply	VERB
ftr-465	86	9	appropriate	appropriate	ADJ
ftr-465	86	10	criteria	criterion	NOUN
ftr-465	86	11	to	to	PART
ftr-465	86	12	differentiate	differentiate	VERB
ftr-465	86	13	"	"	PUNCT
ftr-465	86	14	related	relate	VERB
ftr-465	86	15	"	"	PUNCT
ftr-465	86	16	from	from	ADP
ftr-465	86	17	"	"	PUNCT
ftr-465	86	18	unrelated	unrelated	ADJ
ftr-465	86	19	"	"	PUNCT
ftr-465	86	20	businesses	business	NOUN
ftr-465	86	21	conducted	conduct	VERB
ftr-465	86	22	by	by	ADP
ftr-465	86	23	501(c)(3	501(c)(3	NOUN
ftr-465	86	24	)	)	PUNCT
ftr-465	86	25	organizations	organization	NOUN
ftr-465	86	26	?	?	PUNCT
ftr-465	87	1	is	be	AUX
ftr-465	87	2	the	the	DET
ftr-465	87	3	"	"	PUNCT
ftr-465	87	4	substantially	substantially	ADV
ftr-465	87	5	related	relate	VERB
ftr-465	87	6	"	"	PUNCT
ftr-465	87	7	standard	standard	NOUN
ftr-465	87	8	administerable	administerable	ADJ
ftr-465	87	9	?	?	PUNCT
ftr-465	88	1	are	be	AUX
ftr-465	88	2	there	there	PRON
ftr-465	88	3	additional	additional	ADJ
ftr-465	88	4	measures	measure	NOUN
ftr-465	88	5	that	that	PRON
ftr-465	88	6	can	can	AUX
ftr-465	88	7	be	be	AUX
ftr-465	88	8	taken	take	VERB
ftr-465	88	9	to	to	PART
ftr-465	88	10	promote	promote	VERB
ftr-465	88	11	the	the	DET
ftr-465	88	12	integrity	integrity	NOUN
ftr-465	88	13	and	and	CCONJ
ftr-465	88	14	financial	financial	ADJ
ftr-465	88	15	viability	viability	NOUN
ftr-465	88	16	of	of	ADP
ftr-465	88	17	the	the	DET
ftr-465	88	18	private	private	ADJ
ftr-465	88	19	,	,	PUNCT
ftr-465	88	20	nonprofit	nonprofit	ADJ
ftr-465	88	21	charitable	charitable	ADJ
ftr-465	88	22	sector	sector	NOUN
ftr-465	88	23	?	?	PUNCT
ftr-465	89	1	central	central	ADJ
ftr-465	89	2	to	to	ADP
ftr-465	89	3	the	the	DET
ftr-465	89	4	thesis	thesis	NOUN
ftr-465	89	5	of	of	ADP
ftr-465	89	6	the	the	DET
ftr-465	89	7	article	article	NOUN
ftr-465	89	8	is	be	AUX
ftr-465	89	9	the	the	DET
ftr-465	89	10	view	view	NOUN
ftr-465	89	11	,	,	PUNCT
ftr-465	89	12	explored	explore	VERB
ftr-465	89	13	in	in	ADP
ftr-465	89	14	part	part	PROPN
ftr-465	89	15	ii	ii	PROPN
ftr-465	89	16	,	,	PUNCT
ftr-465	89	17	that	that	SCONJ
ftr-465	89	18	the	the	DET
ftr-465	89	19	private	private	ADJ
ftr-465	89	20	,	,	PUNCT
ftr-465	89	21	nonprofit	nonprofit	ADJ
ftr-465	89	22	charitable	charitable	ADJ
ftr-465	89	23	organization	organization	NOUN
ftr-465	89	24	represents	represent	VERB
ftr-465	89	25	generically	generically	ADV
ftr-465	89	26	a	a	DET
ftr-465	89	27	better	well	ADJ
ftr-465	89	28	model	model	NOUN
ftr-465	89	29	than	than	ADP
ftr-465	89	30	the	the	DET
ftr-465	89	31	for	for	ADP
ftr-465	89	32	-	-	PUNCT
ftr-465	89	33	profit	profit	NOUN
ftr-465	89	34	enterprise	enterprise	NOUN
ftr-465	89	35	to	to	PART
ftr-465	89	36	provide	provide	VERB
ftr-465	89	37	the	the	DET
ftr-465	89	38	socially	socially	ADV
ftr-465	89	39	essential	essential	ADJ
ftr-465	89	40	or	or	CCONJ
ftr-465	89	41	important	important	ADJ
ftr-465	89	42	activities	activity	NOUN
ftr-465	89	43	enumerated	enumerate	VERB
ftr-465	89	44	in	in	ADP
ftr-465	89	45	section	section	NOUN
ftr-465	89	46	501(c)(3	501(c)(3	NUM
ftr-465	89	47	)	)	PUNCT
ftr-465	89	48	.	.	PUNCT
ftr-465	90	1	the	the	DET
ftr-465	90	2	tax	tax	NOUN
ftr-465	90	3	exemption	exemption	NOUN
ftr-465	90	4	afforded	afford	VERB
ftr-465	90	5	to	to	ADP
ftr-465	90	6	the	the	DET
ftr-465	90	7	charitable	charitable	ADJ
ftr-465	90	8	activities	activity	NOUN
ftr-465	90	9	of	of	ADP
ftr-465	90	10	nonprofit	nonprofit	ADJ
ftr-465	90	11	organizations	organization	NOUN
ftr-465	90	12	is	be	AUX
ftr-465	90	13	justified	justify	VERB
ftr-465	90	14	as	as	ADP
ftr-465	90	15	a	a	DET
ftr-465	90	16	means	means	NOUN
ftr-465	90	17	of	of	ADP
ftr-465	90	18	subsidizing	subsidize	VERB
ftr-465	90	19	and	and	CCONJ
ftr-465	90	20	encouraging	encourage	VERB
ftr-465	90	21	an	an	DET
ftr-465	90	22	institutional	institutional	ADJ
ftr-465	90	23	system	system	NOUN
ftr-465	90	24	that	that	PRON
ftr-465	90	25	has	have	AUX
ftr-465	90	26	historically	historically	ADV
ftr-465	90	27	fostered	foster	VERB
ftr-465	90	28	pluralism	pluralism	NOUN
ftr-465	90	29	,	,	PUNCT
ftr-465	90	30	diversity	diversity	NOUN
ftr-465	90	31	,	,	PUNCT
ftr-465	90	32	and	and	CCONJ
ftr-465	90	33	democratic	democratic	ADJ
ftr-465	90	34	decentralization	decentralization	NOUN
ftr-465	90	35	in	in	ADP
ftr-465	90	36	american	american	ADJ
ftr-465	90	37	society	society	NOUN
ftr-465	90	38	.	.	PUNCT
ftr-465	91	1	part	part	NOUN
ftr-465	91	2	iii	iii	NUM
ftr-465	91	3	of	of	ADP
ftr-465	91	4	the	the	DET
ftr-465	91	5	article	article	NOUN
ftr-465	91	6	describes	describe	VERB
ftr-465	91	7	the	the	DET
ftr-465	91	8	concurrent	concurrent	ADJ
ftr-465	91	9	entry	entry	NOUN
ftr-465	91	10	of	of	ADP
ftr-465	91	11	501(c)(3	501(c)(3	NOUN
ftr-465	91	12	)	)	PUNCT
ftr-465	91	13	organizations	organization	NOUN
ftr-465	91	14	into	into	ADP
ftr-465	91	15	the	the	DET
ftr-465	91	16	private	private	ADJ
ftr-465	91	17	enterprise	enterprise	NOUN
ftr-465	91	18	sector	sector	NOUN
ftr-465	91	19	and	and	CCONJ
ftr-465	91	20	explores	explore	VERB
ftr-465	91	21	the	the	DET
ftr-465	91	22	judicial	judicial	ADJ
ftr-465	91	23	evolution	evolution	NOUN
ftr-465	91	24	of	of	ADP
ftr-465	91	25	the	the	DET
ftr-465	91	26	"	"	PUNCT
ftr-465	91	27	destination	destination	NOUN
ftr-465	91	28	of	of	ADP
ftr-465	91	29	income	income	NOUN
ftr-465	91	30	"	"	PUNCT
ftr-465	91	31	theory	theory	NOUN
ftr-465	91	32	which	which	PRON
ftr-465	91	33	protects	protect	VERB
ftr-465	91	34	from	from	ADP
ftr-465	91	35	tax	tax	NOUN
ftr-465	91	36	the	the	DET
ftr-465	91	37	income	income	NOUN
ftr-465	91	38	generated	generate	VERB
ftr-465	91	39	by	by	ADP
ftr-465	91	40	commercial	commercial	ADJ
ftr-465	91	41	ventures	venture	NOUN
ftr-465	91	42	used	use	VERB
ftr-465	91	43	to	to	PART
ftr-465	91	44	support	support	VERB
ftr-465	91	45	the	the	DET
ftr-465	91	46	organization	organization	NOUN
ftr-465	91	47	's	's	PART
ftr-465	91	48	exempt	exempt	ADJ
ftr-465	91	49	activities	activity	NOUN
ftr-465	91	50	.	.	PUNCT
ftr-465	92	1	there	there	PRON
ftr-465	92	2	follows	follow	VERB
ftr-465	92	3	a	a	DET
ftr-465	92	4	broad	broad	ADJ
ftr-465	92	5	description	description	NOUN
ftr-465	92	6	of	of	ADP
ftr-465	92	7	the	the	DET
ftr-465	92	8	provisions	provision	NOUN
ftr-465	92	9	included	include	VERB
ftr-465	92	10	in	in	ADP
ftr-465	92	11	the	the	DET
ftr-465	92	12	revenue	revenue	NOUN
ftr-465	92	13	act	act	NOUN
ftr-465	92	14	of	of	ADP
ftr-465	92	15	1950	1950	NUM
ftr-465	92	16	to	to	PART
ftr-465	92	17	curb	curb	VERB
ftr-465	92	18	the	the	DET
ftr-465	92	19	perceived	perceive	VERB
ftr-465	92	20	abuses	abuse	NOUN
ftr-465	92	21	of	of	ADP
ftr-465	92	22	the	the	DET
ftr-465	92	23	exemption	exemption	NOUN
ftr-465	92	24	and	and	CCONJ
ftr-465	92	25	subsequent	subsequent	ADJ
ftr-465	92	26	amendments	amendment	NOUN
ftr-465	92	27	added	add	VERB
ftr-465	92	28	by	by	ADP
ftr-465	92	29	the	the	DET
ftr-465	92	30	tax	tax	NOUN
ftr-465	92	31	reform	reform	NOUN
ftr-465	92	32	act	act	NOUN
ftr-465	92	33	of	of	ADP
ftr-465	92	34	1969	1969	NUM
ftr-465	92	35	.	.	PUNCT
ftr-465	93	1	although	although	SCONJ
ftr-465	93	2	several	several	ADJ
ftr-465	93	3	commentators	commentator	NOUN
ftr-465	93	4	challenge	challenge	VERB
ftr-465	93	5	the	the	DET
ftr-465	93	6	claim	claim	NOUN
ftr-465	93	7	that	that	SCONJ
ftr-465	93	8	untaxed	untaxed	ADJ
ftr-465	93	9	feeders	feeder	NOUN
ftr-465	93	10	and	and	CCONJ
ftr-465	93	11	unrelated	unrelated	ADJ
ftr-465	93	12	businesses	business	NOUN
ftr-465	93	13	enjoyed	enjoy	VERB
ftr-465	93	14	an	an	DET
ftr-465	93	15	advantage	advantage	NOUN
ftr-465	93	16	over	over	ADP
ftr-465	93	17	their	their	PRON
ftr-465	93	18	for	for	ADP
ftr-465	93	19	-	-	PUNCT
ftr-465	93	20	profit	profit	NOUN
ftr-465	93	21	taxpaying	taxpaying	NOUN
ftr-465	93	22	competition	competition	NOUN
ftr-465	93	23	,	,	PUNCT
ftr-465	93	24	this	this	DET
ftr-465	93	25	article	article	NOUN
ftr-465	93	26	assumes	assume	VERB
ftr-465	93	27	arguendo	arguendo	ADJ
ftr-465	93	28	the	the	DET
ftr-465	93	29	validity	validity	NOUN
ftr-465	93	30	of	of	ADP
ftr-465	93	31	the	the	DET
ftr-465	93	32	unfair	unfair	ADJ
ftr-465	93	33	competition	competition	NOUN
ftr-465	93	34	rationale	rationale	NOUN
ftr-465	93	35	as	as	ADP
ftr-465	93	36	justification	justification	NOUN
ftr-465	93	37	for	for	ADP
ftr-465	93	38	imposition	imposition	NOUN
ftr-465	93	39	of	of	ADP
ftr-465	93	40	the	the	DET
ftr-465	93	41	new	new	ADJ
ftr-465	93	42	taxes	taxis	NOUN
ftr-465	93	43	.	.	PUNCT
ftr-465	94	1	10	10	NUM
ftr-465	94	2	.	.	PUNCT
ftr-465	95	1	revenue	revenue	NOUN
ftr-465	95	2	act	act	NOUN
ftr-465	95	3	of	of	ADP
ftr-465	95	4	1950	1950	NUM
ftr-465	95	5	,	,	PUNCT
ftr-465	95	6	pub	pub	NOUN
ftr-465	95	7	.	.	PUNCT
ftr-465	96	1	l.	l.	PROPN
ftr-465	96	2	no	no	INTJ
ftr-465	96	3	.	.	PROPN
ftr-465	97	1	81	81	NUM
ftr-465	97	2	-	-	SYM
ftr-465	97	3	814	814	NUM
ftr-465	97	4	,	,	PUNCT
ftr-465	97	5	§	§	PROPN
ftr-465	97	6	§	§	PROPN
ftr-465	97	7	301	301	NUM
ftr-465	97	8	,	,	PUNCT
ftr-465	97	9	331	331	NUM
ftr-465	97	10	,	,	PUNCT
ftr-465	97	11	64	64	NUM
ftr-465	97	12	stat	stat	NOUN
ftr-465	97	13	.	.	PUNCT
ftr-465	98	1	906	906	NUM
ftr-465	98	2	,	,	PUNCT
ftr-465	98	3	947	947	NUM
ftr-465	98	4	-	-	SYM
ftr-465	98	5	52	52	NUM
ftr-465	98	6	(	(	PUNCT
ftr-465	98	7	1950	1950	NUM
ftr-465	98	8	)	)	PUNCT
ftr-465	98	9	.	.	PUNCT
ftr-465	99	1	11	11	NUM
ftr-465	99	2	.	.	PUNCT
ftr-465	99	3	irc	irc	VERB
ftr-465	99	4	§	§	PROPN
ftr-465	99	5	§	§	PROPN
ftr-465	99	6	502	502	NUM
ftr-465	99	7	,	,	PUNCT
ftr-465	99	8	511	511	NUM
ftr-465	99	9	-	-	SYM
ftr-465	99	10	14	14	NUM
ftr-465	99	11	(	(	PUNCT
ftr-465	99	12	formerly	formerly	ADV
ftr-465	99	13	irc	irc	ADV
ftr-465	99	14	§	§	PROPN
ftr-465	99	15	§	§	PROPN
ftr-465	99	16	101	101	NUM
ftr-465	99	17	,	,	PUNCT
ftr-465	99	18	421	421	NUM
ftr-465	99	19	-	-	SYM
ftr-465	99	20	423	423	NUM
ftr-465	99	21	)	)	PUNCT
ftr-465	99	22	.	.	PUNCT
ftr-465	100	1	19961	19961	NUM
ftr-465	100	2	florida	florida	PROPN
ftr-465	100	3	tax	tax	NOUN
ftr-465	100	4	review	review	NOUN
ftr-465	100	5	two	two	NUM
ftr-465	100	6	questions	question	NOUN
ftr-465	100	7	underlie	underlie	VERB
ftr-465	100	8	the	the	DET
ftr-465	100	9	discussion	discussion	NOUN
ftr-465	100	10	in	in	ADP
ftr-465	100	11	part	part	NOUN
ftr-465	100	12	li	li	PROPN
ftr-465	100	13	.	.	PROPN
ftr-465	101	1	first	first	ADV
ftr-465	101	2	,	,	PUNCT
ftr-465	101	3	as	as	ADP
ftr-465	101	4	an	an	DET
ftr-465	101	5	alternative	alternative	NOUN
ftr-465	101	6	to	to	ADP
ftr-465	101	7	paying	pay	VERB
ftr-465	101	8	the	the	DET
ftr-465	101	9	taxes	taxis	NOUN
ftr-465	101	10	imposed	impose	VERB
ftr-465	101	11	by	by	ADP
ftr-465	101	12	the	the	DET
ftr-465	101	13	revenue	revenue	NOUN
ftr-465	101	14	act	act	NOUN
ftr-465	101	15	of	of	ADP
ftr-465	101	16	1950	1950	NUM
ftr-465	101	17	,	,	PUNCT
ftr-465	101	18	and	and	CCONJ
ftr-465	101	19	assuming	assume	VERB
ftr-465	101	20	that	that	SCONJ
ftr-465	101	21	appropriate	appropriate	ADJ
ftr-465	101	22	limitations	limitation	NOUN
ftr-465	101	23	and	and	CCONJ
ftr-465	101	24	safeguards	safeguard	NOUN
ftr-465	101	25	are	be	AUX
ftr-465	101	26	built	build	VERB
ftr-465	101	27	into	into	ADP
ftr-465	101	28	the	the	DET
ftr-465	101	29	statutory	statutory	ADJ
ftr-465	101	30	system	system	NOUN
ftr-465	101	31	,	,	PUNCT
ftr-465	101	32	could	could	AUX
ftr-465	101	33	not	not	PART
ftr-465	101	34	the	the	DET
ftr-465	101	35	problem	problem	NOUN
ftr-465	101	36	of	of	ADP
ftr-465	101	37	unfair	unfair	ADJ
ftr-465	101	38	competition	competition	NOUN
ftr-465	101	39	also	also	ADV
ftr-465	101	40	be	be	AUX
ftr-465	101	41	resolved	resolve	VERB
ftr-465	101	42	1	1	NUM
ftr-465	101	43	)	)	PUNCT
ftr-465	101	44	by	by	ADP
ftr-465	101	45	requiring	require	VERB
ftr-465	101	46	the	the	DET
ftr-465	101	47	feeder	feeder	NOUN
ftr-465	101	48	or	or	CCONJ
ftr-465	101	49	unrelated	unrelated	ADJ
ftr-465	101	50	business	business	NOUN
ftr-465	101	51	to	to	PART
ftr-465	101	52	charge	charge	VERB
ftr-465	101	53	competitive	competitive	ADJ
ftr-465	101	54	rates	rate	NOUN
ftr-465	101	55	,	,	PUNCT
ftr-465	101	56	and	and	CCONJ
ftr-465	101	57	2	2	NUM
ftr-465	101	58	)	)	PUNCT
ftr-465	101	59	by	by	ADP
ftr-465	101	60	granting	grant	VERB
ftr-465	101	61	the	the	DET
ftr-465	101	62	feeder	feeder	NOUN
ftr-465	101	63	or	or	CCONJ
ftr-465	101	64	unrelated	unrelated	ADJ
ftr-465	101	65	business	business	NOUN
ftr-465	101	66	the	the	DET
ftr-465	101	67	option	option	NOUN
ftr-465	101	68	to	to	PART
ftr-465	101	69	distribute	distribute	VERB
ftr-465	101	70	a	a	DET
ftr-465	101	71	combined	combine	VERB
ftr-465	101	72	amount	amount	NOUN
ftr-465	101	73	equal	equal	ADJ
ftr-465	101	74	to	to	ADP
ftr-465	101	75	its	its	PRON
ftr-465	101	76	tax	tax	NOUN
ftr-465	101	77	liability	liability	NOUN
ftr-465	101	78	plus	plus	CCONJ
ftr-465	101	79	an	an	DET
ftr-465	101	80	assumed	assume	VERB
ftr-465	101	81	adequate	adequate	ADJ
ftr-465	101	82	return	return	NOUN
ftr-465	101	83	on	on	ADP
ftr-465	101	84	investment	investment	NOUN
ftr-465	101	85	to	to	ADP
ftr-465	101	86	the	the	DET
ftr-465	101	87	501(c)(3	501(c)(3	NOUN
ftr-465	101	88	)	)	PUNCT
ftr-465	101	89	organization	organization	NOUN
ftr-465	101	90	to	to	PART
ftr-465	101	91	be	be	AUX
ftr-465	101	92	used	use	VERB
ftr-465	101	93	exclusively	exclusively	ADV
ftr-465	101	94	in	in	ADP
ftr-465	101	95	financing	finance	VERB
ftr-465	101	96	its	its	PRON
ftr-465	101	97	charitable	charitable	ADJ
ftr-465	101	98	activities	activity	NOUN
ftr-465	101	99	?	?	PUNCT
ftr-465	102	1	second	second	ADJ
ftr-465	102	2	,	,	PUNCT
ftr-465	102	3	if	if	SCONJ
ftr-465	102	4	such	such	DET
ftr-465	102	5	a	a	DET
ftr-465	102	6	statutory	statutory	ADJ
ftr-465	102	7	system	system	NOUN
ftr-465	102	8	were	be	AUX
ftr-465	102	9	put	put	VERB
ftr-465	102	10	into	into	ADP
ftr-465	102	11	effect	effect	NOUN
ftr-465	102	12	,	,	PUNCT
ftr-465	102	13	would	would	AUX
ftr-465	102	14	the	the	DET
ftr-465	102	15	loss	loss	NOUN
ftr-465	102	16	of	of	ADP
ftr-465	102	17	federal	federal	ADJ
ftr-465	102	18	tax	tax	NOUN
ftr-465	102	19	revenue	revenue	NOUN
ftr-465	102	20	be	be	AUX
ftr-465	102	21	justified	justify	VERB
ftr-465	102	22	by	by	ADP
ftr-465	102	23	the	the	DET
ftr-465	102	24	social	social	ADJ
ftr-465	102	25	benefits	benefit	NOUN
ftr-465	102	26	anticipated	anticipate	VERB
ftr-465	102	27	from	from	ADP
ftr-465	102	28	the	the	DET
ftr-465	102	29	additional	additional	ADJ
ftr-465	102	30	distribution	distribution	NOUN
ftr-465	102	31	to	to	ADP
ftr-465	102	32	the	the	DET
ftr-465	102	33	501(c)(3	501(c)(3	NOUN
ftr-465	102	34	)	)	PUNCT
ftr-465	102	35	organization	organization	NOUN
ftr-465	102	36	?	?	PUNCT
ftr-465	103	1	both	both	DET
ftr-465	103	2	questions	question	NOUN
ftr-465	103	3	are	be	AUX
ftr-465	103	4	answered	answer	VERB
ftr-465	103	5	in	in	ADP
ftr-465	103	6	the	the	DET
ftr-465	103	7	affimative	affimative	NOUN
ftr-465	103	8	.	.	PUNCT
ftr-465	104	1	congress	congress	PROPN
ftr-465	104	2	unwittingly	unwittingly	ADV
ftr-465	104	3	created	create	VERB
ftr-465	104	4	the	the	DET
ftr-465	104	5	framework	framework	NOUN
ftr-465	104	6	for	for	ADP
ftr-465	104	7	its	its	PRON
ftr-465	104	8	own	own	ADJ
ftr-465	104	9	affirmative	affirmative	ADJ
ftr-465	104	10	response	response	NOUN
ftr-465	104	11	to	to	ADP
ftr-465	104	12	the	the	DET
ftr-465	104	13	first	first	ADJ
ftr-465	104	14	question	question	NOUN
ftr-465	104	15	when	when	SCONJ
ftr-465	104	16	it	it	PRON
ftr-465	104	17	inserted	insert	VERB
ftr-465	104	18	into	into	ADP
ftr-465	104	19	the	the	DET
ftr-465	104	20	tax	tax	NOUN
ftr-465	104	21	reform	reform	NOUN
ftr-465	104	22	act	act	NOUN
ftr-465	104	23	of	of	ADP
ftr-465	104	24	1969	1969	NUM
ftr-465	104	25	a	a	DET
ftr-465	104	26	piece	piece	NOUN
ftr-465	104	27	of	of	ADP
ftr-465	104	28	special	special	ADJ
ftr-465	104	29	interest	interest	NOUN
ftr-465	104	30	legislation	legislation	NOUN
ftr-465	104	31	designed	design	VERB
ftr-465	104	32	for	for	ADP
ftr-465	104	33	the	the	DET
ftr-465	104	34	exclusive	exclusive	ADJ
ftr-465	104	35	benefit	benefit	NOUN
ftr-465	104	36	of	of	ADP
ftr-465	104	37	radio	radio	NOUN
ftr-465	104	38	station	station	NOUN
ftr-465	104	39	wwl	wwl	PROPN
ftr-465	104	40	,	,	PUNCT
ftr-465	104	41	operated	operate	VERB
ftr-465	104	42	by	by	ADP
ftr-465	104	43	loyola	loyola	PROPN
ftr-465	104	44	university	university	NOUN
ftr-465	104	45	.	.	PUNCT
ftr-465	105	1	the	the	DET
ftr-465	105	2	proposed	propose	VERB
ftr-465	105	3	amendment	amendment	NOUN
ftr-465	105	4	to	to	ADP
ftr-465	105	5	the	the	DET
ftr-465	105	6	statute	statute	NOUN
ftr-465	105	7	,	,	PUNCT
ftr-465	105	8	outlined	outline	VERB
ftr-465	105	9	in	in	ADP
ftr-465	105	10	appendix	appendix	NOUN
ftr-465	105	11	a	a	PRON
ftr-465	105	12	of	of	ADP
ftr-465	105	13	this	this	DET
ftr-465	105	14	article	article	NOUN
ftr-465	105	15	,	,	PUNCT
ftr-465	105	16	is	be	AUX
ftr-465	105	17	an	an	DET
ftr-465	105	18	attempt	attempt	NOUN
ftr-465	105	19	to	to	PART
ftr-465	105	20	expand	expand	VERB
ftr-465	105	21	on	on	ADP
ftr-465	105	22	the	the	DET
ftr-465	105	23	innovative	innovative	ADJ
ftr-465	105	24	motif	motif	NOUN
ftr-465	105	25	of	of	ADP
ftr-465	105	26	this	this	DET
ftr-465	105	27	special	special	ADJ
ftr-465	105	28	interest	interest	NOUN
ftr-465	105	29	legislation	legislation	NOUN
ftr-465	105	30	.	.	PUNCT
ftr-465	106	1	the	the	DET
ftr-465	106	2	amendment	amendment	NOUN
ftr-465	106	3	does	do	VERB
ftr-465	106	4	so	so	ADV
ftr-465	106	5	by	by	ADP
ftr-465	106	6	granting	grant	VERB
ftr-465	106	7	a	a	DET
ftr-465	106	8	feeder	feeder	NOUN
ftr-465	106	9	or	or	CCONJ
ftr-465	106	10	unrelated	unrelated	ADJ
ftr-465	106	11	business	business	NOUN
ftr-465	106	12	maintaining	maintain	VERB
ftr-465	106	13	competitive	competitive	ADJ
ftr-465	106	14	pricing	pricing	NOUN
ftr-465	106	15	a	a	DET
ftr-465	106	16	limited	limited	ADJ
ftr-465	106	17	elective	elective	ADJ
ftr-465	106	18	credit	credit	NOUN
ftr-465	106	19	against	against	ADP
ftr-465	106	20	tax	tax	NOUN
ftr-465	106	21	for	for	ADP
ftr-465	106	22	certain	certain	ADJ
ftr-465	106	23	distributions	distribution	NOUN
ftr-465	106	24	to	to	ADP
ftr-465	106	25	its	its	PRON
ftr-465	106	26	501(c)(3	501(c)(3	NOUN
ftr-465	106	27	)	)	PUNCT
ftr-465	106	28	owner	owner	NOUN
ftr-465	106	29	to	to	PART
ftr-465	106	30	cover	cover	VERB
ftr-465	106	31	its	its	PRON
ftr-465	106	32	current	current	ADJ
ftr-465	106	33	operating	operating	NOUN
ftr-465	106	34	losses	loss	NOUN
ftr-465	106	35	from	from	ADP
ftr-465	106	36	the	the	DET
ftr-465	106	37	conduct	conduct	NOUN
ftr-465	106	38	of	of	ADP
ftr-465	106	39	activities	activity	NOUN
ftr-465	106	40	related	relate	VERB
ftr-465	106	41	to	to	ADP
ftr-465	106	42	the	the	DET
ftr-465	106	43	furtherance	furtherance	NOUN
ftr-465	106	44	of	of	ADP
ftr-465	106	45	its	its	PRON
ftr-465	106	46	exempt	exempt	ADJ
ftr-465	106	47	purposes	purpose	NOUN
ftr-465	106	48	.	.	PUNCT
ftr-465	107	1	assuming	assume	VERB
ftr-465	107	2	that	that	SCONJ
ftr-465	107	3	the	the	DET
ftr-465	107	4	elective	elective	ADJ
ftr-465	107	5	credit	credit	NOUN
ftr-465	107	6	is	be	AUX
ftr-465	107	7	as	as	ADV
ftr-465	107	8	effective	effective	ADJ
ftr-465	107	9	in	in	ADP
ftr-465	107	10	eliminating	eliminate	VERB
ftr-465	107	11	the	the	DET
ftr-465	107	12	potential	potential	NOUN
ftr-465	107	13	for	for	ADP
ftr-465	107	14	unfair	unfair	ADJ
ftr-465	107	15	competition	competition	NOUN
ftr-465	107	16	as	as	SCONJ
ftr-465	107	17	is	be	AUX
ftr-465	107	18	payment	payment	NOUN
ftr-465	107	19	of	of	ADP
ftr-465	107	20	the	the	DET
ftr-465	107	21	tax	tax	NOUN
ftr-465	107	22	to	to	ADP
ftr-465	107	23	the	the	DET
ftr-465	107	24	government	government	NOUN
ftr-465	107	25	,	,	PUNCT
ftr-465	107	26	adoption	adoption	NOUN
ftr-465	107	27	of	of	ADP
ftr-465	107	28	the	the	DET
ftr-465	107	29	credit	credit	NOUN
ftr-465	107	30	can	can	AUX
ftr-465	107	31	be	be	AUX
ftr-465	107	32	viewed	view	VERB
ftr-465	107	33	as	as	ADP
ftr-465	107	34	a	a	DET
ftr-465	107	35	measure	measure	NOUN
ftr-465	107	36	to	to	PART
ftr-465	107	37	replace	replace	VERB
ftr-465	107	38	diminished	diminished	ADJ
ftr-465	107	39	revenue	revenue	NOUN
ftr-465	107	40	from	from	ADP
ftr-465	107	41	public	public	ADJ
ftr-465	107	42	contributions	contribution	NOUN
ftr-465	107	43	and	and	CCONJ
ftr-465	107	44	federal	federal	ADJ
ftr-465	107	45	grants	grant	NOUN
ftr-465	107	46	with	with	ADP
ftr-465	107	47	a	a	DET
ftr-465	107	48	revenue	revenue	NOUN
ftr-465	107	49	source	source	NOUN
ftr-465	107	50	that	that	PRON
ftr-465	107	51	is	be	AUX
ftr-465	107	52	within	within	ADP
ftr-465	107	53	the	the	DET
ftr-465	107	54	control	control	NOUN
ftr-465	107	55	of	of	ADP
ftr-465	107	56	the	the	DET
ftr-465	107	57	501(c)(3	501(c)(3	NUM
ftr-465	107	58	)	)	PUNCT
ftr-465	107	59	organization	organization	NOUN
ftr-465	107	60	's	's	PART
ftr-465	107	61	wholly	wholly	ADV
ftr-465	107	62	-	-	PUNCT
ftr-465	107	63	owned	own	VERB
ftr-465	107	64	business	business	NOUN
ftr-465	107	65	benefactors	benefactor	NOUN
ftr-465	107	66	.	.	PUNCT
ftr-465	108	1	adoption	adoption	NOUN
ftr-465	108	2	of	of	ADP
ftr-465	108	3	the	the	DET
ftr-465	108	4	credit	credit	NOUN
ftr-465	108	5	as	as	ADP
ftr-465	108	6	a	a	DET
ftr-465	108	7	provision	provision	NOUN
ftr-465	108	8	of	of	ADP
ftr-465	108	9	universal	universal	ADJ
ftr-465	108	10	application	application	NOUN
ftr-465	108	11	,	,	PUNCT
ftr-465	108	12	however	however	ADV
ftr-465	108	13	,	,	PUNCT
ftr-465	108	14	can	can	AUX
ftr-465	108	15	be	be	AUX
ftr-465	108	16	justified	justify	VERB
ftr-465	108	17	on	on	ADP
ftr-465	108	18	the	the	DET
ftr-465	108	19	condition	condition	NOUN
ftr-465	108	20	that	that	SCONJ
ftr-465	108	21	the	the	DET
ftr-465	108	22	charitable	charitable	ADJ
ftr-465	108	23	sector	sector	NOUN
ftr-465	108	24	concomitantly	concomitantly	ADV
ftr-465	108	25	addresses	address	VERB
ftr-465	108	26	certain	certain	ADJ
ftr-465	108	27	operational	operational	ADJ
ftr-465	108	28	weaknesses	weakness	NOUN
ftr-465	108	29	in	in	ADP
ftr-465	108	30	its	its	PRON
ftr-465	108	31	various	various	ADJ
ftr-465	108	32	subsectors	subsector	NOUN
ftr-465	108	33	by	by	ADP
ftr-465	108	34	establishing	establish	VERB
ftr-465	108	35	the	the	DET
ftr-465	108	36	type	type	NOUN
ftr-465	108	37	of	of	ADP
ftr-465	108	38	self	self	NOUN
ftr-465	108	39	-	-	PUNCT
ftr-465	108	40	regulatory	regulatory	ADJ
ftr-465	108	41	bodies	body	NOUN
ftr-465	108	42	responsible	responsible	ADJ
ftr-465	108	43	for	for	ADP
ftr-465	108	44	planning	planning	NOUN
ftr-465	108	45	and	and	CCONJ
ftr-465	108	46	oversight	oversight	NOUN
ftr-465	108	47	more	more	ADV
ftr-465	108	48	fully	fully	ADV
ftr-465	108	49	described	describe	VERB
ftr-465	108	50	in	in	ADP
ftr-465	108	51	part	part	NOUN
ftr-465	108	52	v	v	ADP
ftr-465	108	53	of	of	ADP
ftr-465	108	54	the	the	DET
ftr-465	108	55	article	article	NOUN
ftr-465	108	56	.	.	PUNCT
ftr-465	109	1	alternatively	alternatively	ADV
ftr-465	109	2	,	,	PUNCT
ftr-465	109	3	the	the	DET
ftr-465	109	4	elective	elective	ADJ
ftr-465	109	5	credit	credit	NOUN
ftr-465	109	6	can	can	AUX
ftr-465	109	7	be	be	AUX
ftr-465	109	8	more	more	ADV
ftr-465	109	9	narrowly	narrowly	ADV
ftr-465	109	10	employed	employ	VERB
ftr-465	109	11	to	to	PART
ftr-465	109	12	enable	enable	VERB
ftr-465	109	13	and	and	CCONJ
ftr-465	109	14	to	to	PART
ftr-465	109	15	encourage	encourage	VERB
ftr-465	109	16	the	the	DET
ftr-465	109	17	charitable	charitable	ADJ
ftr-465	109	18	sector	sector	NOUN
ftr-465	109	19	to	to	PART
ftr-465	109	20	meet	meet	VERB
ftr-465	109	21	specific	specific	ADJ
ftr-465	109	22	social	social	ADJ
ftr-465	109	23	goals	goal	NOUN
ftr-465	109	24	such	such	ADJ
ftr-465	109	25	as	as	ADP
ftr-465	109	26	the	the	DET
ftr-465	109	27	delivery	delivery	NOUN
ftr-465	109	28	of	of	ADP
ftr-465	109	29	essential	essential	ADJ
ftr-465	109	30	goods	good	NOUN
ftr-465	109	31	and	and	CCONJ
ftr-465	109	32	services	service	NOUN
ftr-465	109	33	to	to	ADP
ftr-465	109	34	the	the	DET
ftr-465	109	35	needier	needy	ADJ
ftr-465	109	36	segments	segment	NOUN
ftr-465	109	37	of	of	ADP
ftr-465	109	38	the	the	DET
ftr-465	109	39	public	public	NOUN
ftr-465	109	40	.	.	PUNCT
ftr-465	110	1	the	the	DET
ftr-465	110	2	focus	focus	NOUN
ftr-465	110	3	in	in	ADP
ftr-465	110	4	part	part	NOUN
ftr-465	110	5	iv	iv	NOUN
ftr-465	110	6	of	of	ADP
ftr-465	110	7	the	the	DET
ftr-465	110	8	article	article	NOUN
ftr-465	110	9	shifts	shift	NOUN
ftr-465	110	10	from	from	ADP
ftr-465	110	11	an	an	DET
ftr-465	110	12	analysis	analysis	NOUN
ftr-465	110	13	of	of	ADP
ftr-465	110	14	the	the	DET
ftr-465	110	15	solutions	solution	NOUN
ftr-465	110	16	offered	offer	VERB
ftr-465	110	17	by	by	ADP
ftr-465	110	18	the	the	DET
ftr-465	110	19	1950	1950	NUM
ftr-465	110	20	and	and	CCONJ
ftr-465	110	21	1969	1969	NUM
ftr-465	110	22	tax	tax	NOUN
ftr-465	110	23	legislation	legislation	NOUN
ftr-465	110	24	regarding	regard	VERB
ftr-465	110	25	the	the	DET
ftr-465	110	26	problem	problem	NOUN
ftr-465	110	27	of	of	ADP
ftr-465	110	28	unfair	unfair	ADJ
ftr-465	110	29	competition	competition	NOUN
ftr-465	110	30	to	to	ADP
ftr-465	110	31	an	an	DET
ftr-465	110	32	exploration	exploration	NOUN
ftr-465	110	33	of	of	ADP
ftr-465	110	34	the	the	DET
ftr-465	110	35	legislative	legislative	ADJ
ftr-465	110	36	,	,	PUNCT
ftr-465	110	37	regulatory	regulatory	ADJ
ftr-465	110	38	,	,	PUNCT
ftr-465	110	39	and	and	CCONJ
ftr-465	110	40	judicial	judicial	ADJ
ftr-465	110	41	evolution	evolution	NOUN
ftr-465	110	42	of	of	ADP
ftr-465	110	43	two	two	NUM
ftr-465	110	44	defining	define	VERB
ftr-465	110	45	elements	element	NOUN
ftr-465	110	46	of	of	ADP
ftr-465	110	47	the	the	DET
ftr-465	110	48	statute	statute	NOUN
ftr-465	110	49	itself	itself	PRON
ftr-465	110	50	.	.	PUNCT
ftr-465	111	1	first	first	ADV
ftr-465	111	2	,	,	PUNCT
ftr-465	111	3	for	for	ADP
ftr-465	111	4	purposes	purpose	NOUN
ftr-465	111	5	of	of	ADP
ftr-465	111	6	the	the	DET
ftr-465	111	7	tax	tax	NOUN
ftr-465	111	8	imposed	impose	VERB
ftr-465	111	9	by	by	ADP
ftr-465	111	10	section	section	NOUN
ftr-465	111	11	511	511	NUM
ftr-465	111	12	on	on	ADP
ftr-465	111	13	the	the	DET
ftr-465	111	14	taxable	taxable	ADJ
ftr-465	111	15	income	income	NOUN
ftr-465	111	16	of	of	ADP
ftr-465	111	17	an	an	DET
ftr-465	111	18	unrelated	unrelated	ADJ
ftr-465	111	19	trade	trade	NOUN
ftr-465	111	20	or	or	CCONJ
ftr-465	111	21	business	business	NOUN
ftr-465	111	22	conducted	conduct	VERB
ftr-465	111	23	by	by	ADP
ftr-465	111	24	a	a	DET
ftr-465	111	25	501	501	NUM
ftr-465	111	26	(	(	PUNCT
ftr-465	111	27	c)(3	c)(3	NOUN
ftr-465	111	28	)	)	PUNCT
ftr-465	111	29	organization	organization	NOUN
ftr-465	111	30	,	,	PUNCT
ftr-465	111	31	what	what	PRON
ftr-465	111	32	is	be	AUX
ftr-465	111	33	a	a	DET
ftr-465	111	34	trade	trade	NOUN
ftr-465	111	35	or	or	CCONJ
ftr-465	111	36	business	business	NOUN
ftr-465	111	37	?	?	PUNCT
ftr-465	112	1	second	second	ADJ
ftr-465	112	2	,	,	PUNCT
ftr-465	112	3	what	what	PRON
ftr-465	112	4	is	be	AUX
ftr-465	112	5	an	an	DET
ftr-465	112	6	unrelated	unrelated	ADJ
ftr-465	112	7	trade	trade	NOUN
ftr-465	112	8	or	or	CCONJ
ftr-465	112	9	business	business	NOUN
ftr-465	112	10	?	?	PUNCT
ftr-465	113	1	[	[	X
ftr-465	113	2	vol	vol	NOUN
ftr-465	113	3	.	.	PUNCT
ftr-465	113	4	3:7	3:7	NUM
ftr-465	113	5	unfair	unfair	ADJ
ftr-465	113	6	business	business	NOUN
ftr-465	113	7	competition	competition	NOUN
ftr-465	113	8	inasmuch	inasmuch	ADJ
ftr-465	113	9	as	as	ADP
ftr-465	113	10	a	a	DET
ftr-465	113	11	trade	trade	NOUN
ftr-465	113	12	or	or	CCONJ
ftr-465	113	13	business	business	NOUN
ftr-465	113	14	substantially	substantially	ADV
ftr-465	113	15	related	relate	VERB
ftr-465	113	16	to	to	ADP
ftr-465	113	17	the	the	DET
ftr-465	113	18	performance	performance	NOUN
ftr-465	113	19	of	of	ADP
ftr-465	113	20	the	the	DET
ftr-465	113	21	organization	organization	NOUN
ftr-465	113	22	's	's	PART
ftr-465	113	23	exempt	exempt	ADJ
ftr-465	113	24	purposes	purpose	NOUN
ftr-465	113	25	should	should	AUX
ftr-465	113	26	not	not	PART
ftr-465	113	27	have	have	VERB
ftr-465	113	28	as	as	ADP
ftr-465	113	29	its	its	PRON
ftr-465	113	30	primary	primary	ADJ
ftr-465	113	31	purpose	purpose	NOUN
ftr-465	113	32	the	the	DET
ftr-465	113	33	making	making	NOUN
ftr-465	113	34	of	of	ADP
ftr-465	113	35	profit	profit	NOUN
ftr-465	113	36	,	,	PUNCT
ftr-465	113	37	subpart	subpart	NOUN
ftr-465	113	38	a	a	DET
ftr-465	113	39	of	of	ADP
ftr-465	113	40	part	part	NOUN
ftr-465	113	41	iv	iv	NUM
ftr-465	113	42	concludes	conclude	VERB
ftr-465	113	43	that	that	SCONJ
ftr-465	113	44	the	the	DET
ftr-465	113	45	definition	definition	NOUN
ftr-465	113	46	of	of	ADP
ftr-465	113	47	the	the	DET
ftr-465	113	48	phrase	phrase	NOUN
ftr-465	113	49	"	"	PUNCT
ftr-465	113	50	trade	trade	NOUN
ftr-465	113	51	or	or	CCONJ
ftr-465	113	52	business	business	NOUN
ftr-465	113	53	"	"	PUNCT
ftr-465	113	54	as	as	SCONJ
ftr-465	113	55	it	it	PRON
ftr-465	113	56	evolved	evolve	VERB
ftr-465	113	57	for	for	ADP
ftr-465	113	58	the	the	DET
ftr-465	113	59	purpose	purpose	NOUN
ftr-465	113	60	of	of	ADP
ftr-465	113	61	allowing	allow	VERB
ftr-465	113	62	the	the	DET
ftr-465	113	63	deduction	deduction	NOUN
ftr-465	113	64	of	of	ADP
ftr-465	113	65	business	business	NOUN
ftr-465	113	66	expenses	expense	NOUN
ftr-465	113	67	under	under	ADP
ftr-465	113	68	section	section	NOUN
ftr-465	113	69	162	162	NUM
ftr-465	113	70	,	,	PUNCT
ftr-465	113	71	viz	viz	PROPN
ftr-465	113	72	.	.	PROPN
ftr-465	113	73	,	,	PUNCT
ftr-465	113	74	an	an	DET
ftr-465	113	75	activity	activity	NOUN
ftr-465	113	76	conducted	conduct	VERB
ftr-465	113	77	with	with	ADP
ftr-465	113	78	an	an	DET
ftr-465	113	79	intent	intent	NOUN
ftr-465	113	80	,	,	PUNCT
ftr-465	113	81	or	or	CCONJ
ftr-465	113	82	primary	primary	ADJ
ftr-465	113	83	intent	intent	NOUN
ftr-465	113	84	,	,	PUNCT
ftr-465	113	85	to	to	PART
ftr-465	113	86	earn	earn	VERB
ftr-465	113	87	profit	profit	NOUN
ftr-465	113	88	,	,	PUNCT
ftr-465	113	89	is	be	AUX
ftr-465	113	90	an	an	DET
ftr-465	113	91	inappropriate	inappropriate	ADJ
ftr-465	113	92	standard	standard	NOUN
ftr-465	113	93	for	for	ADP
ftr-465	113	94	purposes	purpose	NOUN
ftr-465	113	95	of	of	ADP
ftr-465	113	96	the	the	DET
ftr-465	113	97	tax	tax	NOUN
ftr-465	113	98	imposed	impose	VERB
ftr-465	113	99	by	by	ADP
ftr-465	113	100	section	section	NOUN
ftr-465	113	101	511	511	NUM
ftr-465	113	102	.	.	PUNCT
ftr-465	113	103	defining	define	VERB
ftr-465	113	104	trade	trade	NOUN
ftr-465	113	105	or	or	CCONJ
ftr-465	113	106	business	business	NOUN
ftr-465	113	107	more	more	ADV
ftr-465	113	108	accurately	accurately	ADV
ftr-465	113	109	as	as	ADP
ftr-465	113	110	the	the	DET
ftr-465	113	111	sale	sale	NOUN
ftr-465	113	112	of	of	ADP
ftr-465	113	113	goods	good	NOUN
ftr-465	113	114	or	or	CCONJ
ftr-465	113	115	the	the	DET
ftr-465	113	116	performance	performance	NOUN
ftr-465	113	117	of	of	ADP
ftr-465	113	118	services	service	NOUN
ftr-465	113	119	at	at	ADP
ftr-465	113	120	market	market	NOUN
ftr-465	113	121	value	value	NOUN
ftr-465	113	122	from	from	ADP
ftr-465	113	123	which	which	PRON
ftr-465	113	124	gross	gross	ADJ
ftr-465	113	125	income	income	NOUN
ftr-465	113	126	is	be	AUX
ftr-465	113	127	derived	derive	VERB
ftr-465	113	128	encompasses	encompass	VERB
ftr-465	113	129	activities	activity	NOUN
ftr-465	113	130	whether	whether	SCONJ
ftr-465	113	131	designed	design	VERB
ftr-465	113	132	principally	principally	ADV
ftr-465	113	133	to	to	PART
ftr-465	113	134	further	further	VERB
ftr-465	113	135	the	the	DET
ftr-465	113	136	exempt	exempt	ADJ
ftr-465	113	137	purposes	purpose	NOUN
ftr-465	113	138	of	of	ADP
ftr-465	113	139	the	the	DET
ftr-465	113	140	organization	organization	NOUN
ftr-465	113	141	or	or	CCONJ
ftr-465	113	142	to	to	PART
ftr-465	113	143	earn	earn	VERB
ftr-465	113	144	profit	profit	NOUN
ftr-465	113	145	.	.	PUNCT
ftr-465	114	1	accordingly	accordingly	ADV
ftr-465	114	2	,	,	PUNCT
ftr-465	114	3	the	the	DET
ftr-465	114	4	reference	reference	NOUN
ftr-465	114	5	to	to	PART
ftr-465	114	6	section	section	NOUN
ftr-465	114	7	162	162	NUM
ftr-465	114	8	in	in	ADP
ftr-465	114	9	both	both	CCONJ
ftr-465	114	10	the	the	DET
ftr-465	114	11	legislative	legislative	ADJ
ftr-465	114	12	history	history	NOUN
ftr-465	114	13	of	of	ADP
ftr-465	114	14	the	the	DET
ftr-465	114	15	tax	tax	NOUN
ftr-465	114	16	on	on	ADP
ftr-465	114	17	unrelated	unrelated	ADJ
ftr-465	114	18	business	business	NOUN
ftr-465	114	19	and	and	CCONJ
ftr-465	114	20	in	in	ADP
ftr-465	114	21	treasury	treasury	NOUN
ftr-465	114	22	regulations	regulation	NOUN
ftr-465	114	23	interpreting	interpret	VERB
ftr-465	114	24	the	the	DET
ftr-465	114	25	statutory	statutory	ADJ
ftr-465	114	26	meaning	meaning	NOUN
ftr-465	114	27	of	of	ADP
ftr-465	114	28	essential	essential	ADJ
ftr-465	114	29	terms	term	NOUN
ftr-465	114	30	have	have	AUX
ftr-465	114	31	misled	mislead	VERB
ftr-465	114	32	the	the	DET
ftr-465	114	33	courts	court	NOUN
ftr-465	114	34	into	into	ADP
ftr-465	114	35	applying	apply	VERB
ftr-465	114	36	the	the	DET
ftr-465	114	37	"	"	PUNCT
ftr-465	114	38	for	for	ADP
ftr-465	114	39	profit	profit	NOUN
ftr-465	114	40	"	"	PUNCT
ftr-465	114	41	test	test	NOUN
ftr-465	114	42	in	in	ADP
ftr-465	114	43	their	their	PRON
ftr-465	114	44	attempt	attempt	NOUN
ftr-465	114	45	to	to	PART
ftr-465	114	46	distinguish	distinguish	VERB
ftr-465	114	47	trade	trade	NOUN
ftr-465	114	48	or	or	CCONJ
ftr-465	114	49	business	business	NOUN
ftr-465	114	50	activity	activity	NOUN
ftr-465	114	51	from	from	ADP
ftr-465	114	52	other	other	ADJ
ftr-465	114	53	types	type	NOUN
ftr-465	114	54	of	of	ADP
ftr-465	114	55	endeavors	endeavor	NOUN
ftr-465	114	56	such	such	ADJ
ftr-465	114	57	as	as	ADP
ftr-465	114	58	fund	fund	NOUN
ftr-465	114	59	raising	raising	NOUN
ftr-465	114	60	conducted	conduct	VERB
ftr-465	114	61	by	by	ADP
ftr-465	114	62	section	section	NOUN
ftr-465	114	63	501(c)(3	501(c)(3	NOUN
ftr-465	114	64	)	)	PUNCT
ftr-465	114	65	organizations	organization	NOUN
ftr-465	114	66	.	.	PUNCT
ftr-465	115	1	subpart	subpart	PROPN
ftr-465	115	2	b	b	PROPN
ftr-465	115	3	of	of	ADP
ftr-465	115	4	part	part	NOUN
ftr-465	115	5	iv	iv	NUM
ftr-465	115	6	explores	explore	NOUN
ftr-465	115	7	both	both	CCONJ
ftr-465	115	8	the	the	DET
ftr-465	115	9	primary	primary	ADJ
ftr-465	115	10	motive	motive	NOUN
ftr-465	115	11	test	test	NOUN
ftr-465	115	12	of	of	ADP
ftr-465	115	13	the	the	DET
ftr-465	115	14	1958	1958	NUM
ftr-465	115	15	treasury	treasury	NOUN
ftr-465	115	16	regulations	regulation	NOUN
ftr-465	115	17	and	and	CCONJ
ftr-465	115	18	the	the	DET
ftr-465	115	19	"	"	PUNCT
ftr-465	115	20	substantial	substantial	ADJ
ftr-465	115	21	causal	causal	ADJ
ftr-465	115	22	relationship	relationship	NOUN
ftr-465	115	23	"	"	PUNCT
ftr-465	115	24	tests	test	NOUN
ftr-465	115	25	of	of	ADP
ftr-465	115	26	the	the	DET
ftr-465	115	27	1967	1967	NUM
ftr-465	115	28	regulations	regulation	NOUN
ftr-465	115	29	in	in	ADP
ftr-465	115	30	their	their	PRON
ftr-465	115	31	attempt	attempt	NOUN
ftr-465	115	32	to	to	PART
ftr-465	115	33	sort	sort	VERB
ftr-465	115	34	out	out	ADP
ftr-465	115	35	whether	whether	SCONJ
ftr-465	115	36	or	or	CCONJ
ftr-465	115	37	not	not	PART
ftr-465	115	38	a	a	DET
ftr-465	115	39	trade	trade	NOUN
ftr-465	115	40	or	or	CCONJ
ftr-465	115	41	business	business	NOUN
ftr-465	115	42	is	be	AUX
ftr-465	115	43	related	relate	VERB
ftr-465	115	44	or	or	CCONJ
ftr-465	115	45	unrelated	unrelated	ADJ
ftr-465	115	46	to	to	ADP
ftr-465	115	47	the	the	DET
ftr-465	115	48	charitable	charitable	ADJ
ftr-465	115	49	purposes	purpose	NOUN
ftr-465	115	50	of	of	ADP
ftr-465	115	51	the	the	DET
ftr-465	115	52	exempt	exempt	ADJ
ftr-465	115	53	organization	organization	NOUN
ftr-465	115	54	.	.	PUNCT
ftr-465	116	1	subpart	subpart	PROPN
ftr-465	116	2	b	b	PROPN
ftr-465	116	3	concludes	conclude	VERB
ftr-465	116	4	that	that	SCONJ
ftr-465	116	5	many	many	ADJ
ftr-465	116	6	courts	court	NOUN
ftr-465	116	7	slip	slip	VERB
ftr-465	116	8	back	back	ADV
ftr-465	116	9	into	into	ADP
ftr-465	116	10	applying	apply	VERB
ftr-465	116	11	the	the	DET
ftr-465	116	12	1958	1958	NUM
ftr-465	116	13	subjective	subjective	ADJ
ftr-465	116	14	standard	standard	NOUN
ftr-465	116	15	even	even	ADV
ftr-465	116	16	after	after	ADP
ftr-465	116	17	having	having	AUX
ftr-465	116	18	recited	recite	VERB
ftr-465	116	19	the	the	DET
ftr-465	116	20	1967	1967	NUM
ftr-465	116	21	objective	objective	ADJ
ftr-465	116	22	standard	standard	NOUN
ftr-465	116	23	as	as	ADP
ftr-465	116	24	the	the	DET
ftr-465	116	25	one	one	NOUN
ftr-465	116	26	to	to	PART
ftr-465	116	27	apply	apply	VERB
ftr-465	116	28	.	.	PUNCT
ftr-465	117	1	subpart	subpart	PROPN
ftr-465	117	2	b	b	PROPN
ftr-465	117	3	further	far	ADV
ftr-465	117	4	concludes	conclude	VERB
ftr-465	117	5	that	that	SCONJ
ftr-465	117	6	the	the	DET
ftr-465	117	7	error	error	NOUN
ftr-465	117	8	in	in	ADP
ftr-465	117	9	applying	apply	VERB
ftr-465	117	10	the	the	DET
ftr-465	117	11	"	"	PUNCT
ftr-465	117	12	for	for	ADP
ftr-465	117	13	profit	profit	NOUN
ftr-465	117	14	"	"	PUNCT
ftr-465	117	15	test	test	NOUN
ftr-465	117	16	to	to	PART
ftr-465	117	17	identify	identify	VERB
ftr-465	117	18	trade	trade	NOUN
ftr-465	117	19	or	or	CCONJ
ftr-465	117	20	business	business	NOUN
ftr-465	117	21	has	have	AUX
ftr-465	117	22	misled	mislead	VERB
ftr-465	117	23	a	a	DET
ftr-465	117	24	number	number	NOUN
ftr-465	117	25	of	of	ADP
ftr-465	117	26	courts	court	NOUN
ftr-465	117	27	into	into	ADP
ftr-465	117	28	resolving	resolve	VERB
ftr-465	117	29	the	the	DET
ftr-465	117	30	"	"	PUNCT
ftr-465	117	31	related	related	ADJ
ftr-465	117	32	versus	versus	ADP
ftr-465	117	33	unrelated	unrelated	ADJ
ftr-465	117	34	"	"	PUNCT
ftr-465	117	35	issue	issue	NOUN
ftr-465	117	36	by	by	ADP
ftr-465	117	37	focusing	focus	VERB
ftr-465	117	38	more	more	ADV
ftr-465	117	39	on	on	ADP
ftr-465	117	40	the	the	DET
ftr-465	117	41	existence	existence	NOUN
ftr-465	117	42	of	of	ADP
ftr-465	117	43	profit	profit	NOUN
ftr-465	117	44	itself	itself	PRON
ftr-465	117	45	than	than	ADP
ftr-465	117	46	on	on	ADP
ftr-465	117	47	the	the	DET
ftr-465	117	48	causal	causal	ADJ
ftr-465	117	49	connection	connection	NOUN
ftr-465	117	50	between	between	ADP
ftr-465	117	51	the	the	DET
ftr-465	117	52	activity	activity	NOUN
ftr-465	117	53	in	in	ADP
ftr-465	117	54	question	question	NOUN
ftr-465	117	55	and	and	CCONJ
ftr-465	117	56	the	the	DET
ftr-465	117	57	accomplishment	accomplishment	NOUN
ftr-465	117	58	of	of	ADP
ftr-465	117	59	the	the	DET
ftr-465	117	60	organization	organization	NOUN
ftr-465	117	61	's	's	PART
ftr-465	117	62	exempt	exempt	ADJ
ftr-465	117	63	purposes	purpose	NOUN
ftr-465	117	64	.	.	PUNCT
ftr-465	118	1	additionally	additionally	ADV
ftr-465	118	2	,	,	PUNCT
ftr-465	118	3	courts	court	NOUN
ftr-465	118	4	have	have	AUX
ftr-465	118	5	relied	rely	VERB
ftr-465	118	6	on	on	ADP
ftr-465	118	7	other	other	ADJ
ftr-465	118	8	inaccurate	inaccurate	ADJ
ftr-465	118	9	assumptions	assumption	NOUN
ftr-465	118	10	to	to	PART
ftr-465	118	11	conclude	conclude	VERB
ftr-465	118	12	that	that	SCONJ
ftr-465	118	13	an	an	DET
ftr-465	118	14	activity	activity	NOUN
ftr-465	118	15	is	be	AUX
ftr-465	118	16	an	an	DET
ftr-465	118	17	unrelated	unrelated	ADJ
ftr-465	118	18	rather	rather	ADV
ftr-465	118	19	than	than	ADP
ftr-465	118	20	related	related	ADJ
ftr-465	118	21	trade	trade	NOUN
ftr-465	118	22	or	or	CCONJ
ftr-465	118	23	business	business	NOUN
ftr-465	118	24	.	.	PUNCT
ftr-465	119	1	subpart	subpart	NOUN
ftr-465	119	2	c	c	PROPN
ftr-465	119	3	of	of	ADP
ftr-465	119	4	part	part	NOUN
ftr-465	119	5	iv	iv	NUM
ftr-465	119	6	explores	explore	VERB
ftr-465	119	7	the	the	DET
ftr-465	119	8	issue	issue	NOUN
ftr-465	119	9	of	of	ADP
ftr-465	119	10	whether	whether	SCONJ
ftr-465	119	11	a	a	DET
ftr-465	119	12	specific	specific	ADJ
ftr-465	119	13	finding	finding	NOUN
ftr-465	119	14	of	of	ADP
ftr-465	119	15	unfair	unfair	ADJ
ftr-465	119	16	competition	competition	NOUN
ftr-465	119	17	with	with	ADP
ftr-465	119	18	a	a	DET
ftr-465	119	19	taxable	taxable	ADJ
ftr-465	119	20	entity	entity	NOUN
ftr-465	119	21	engaged	engage	VERB
ftr-465	119	22	in	in	ADP
ftr-465	119	23	a	a	DET
ftr-465	119	24	similar	similar	ADJ
ftr-465	119	25	activity	activity	NOUN
ftr-465	119	26	should	should	AUX
ftr-465	119	27	be	be	AUX
ftr-465	119	28	a	a	DET
ftr-465	119	29	prerequisite	prerequisite	NOUN
ftr-465	119	30	to	to	ADP
ftr-465	119	31	imposing	impose	VERB
ftr-465	119	32	the	the	DET
ftr-465	119	33	section	section	NOUN
ftr-465	119	34	511	511	NUM
ftr-465	119	35	tax	tax	NOUN
ftr-465	119	36	on	on	ADP
ftr-465	119	37	an	an	DET
ftr-465	119	38	unrelated	unrelated	ADJ
ftr-465	119	39	trade	trade	NOUN
ftr-465	119	40	or	or	CCONJ
ftr-465	119	41	business	business	NOUN
ftr-465	119	42	.	.	PUNCT
ftr-465	120	1	in	in	ADP
ftr-465	120	2	june	june	PROPN
ftr-465	120	3	of	of	ADP
ftr-465	120	4	1987	1987	NUM
ftr-465	120	5	the	the	DET
ftr-465	120	6	subcommittee	subcommittee	NOUN
ftr-465	120	7	on	on	ADP
ftr-465	120	8	oversight	oversight	NOUN
ftr-465	120	9	of	of	ADP
ftr-465	120	10	the	the	DET
ftr-465	120	11	house	house	PROPN
ftr-465	120	12	committee	committee	PROPN
ftr-465	120	13	on	on	ADP
ftr-465	120	14	ways	way	NOUN
ftr-465	120	15	and	and	CCONJ
ftr-465	120	16	means	mean	VERB
ftr-465	120	17	held	hold	VERB
ftr-465	120	18	hearings	hearing	NOUN
ftr-465	120	19	to	to	PART
ftr-465	120	20	review	review	VERB
ftr-465	120	21	the	the	DET
ftr-465	120	22	incomeproducing	incomeproducing	NOUN
ftr-465	120	23	activities	activity	NOUN
ftr-465	120	24	of	of	ADP
ftr-465	120	25	organizations	organization	NOUN
ftr-465	120	26	exempt	exempt	ADJ
ftr-465	120	27	from	from	ADP
ftr-465	120	28	income	income	NOUN
ftr-465	120	29	tax	tax	NOUN
ftr-465	120	30	,	,	PUNCT
ftr-465	120	31	to	to	PART
ftr-465	120	32	determine	determine	VERB
ftr-465	120	33	whether	whether	SCONJ
ftr-465	120	34	the	the	DET
ftr-465	120	35	"	"	PUNCT
ftr-465	120	36	substantially	substantially	ADV
ftr-465	120	37	related	relate	VERB
ftr-465	120	38	"	"	PUNCT
ftr-465	120	39	test	test	NOUN
ftr-465	120	40	was	be	AUX
ftr-465	120	41	the	the	DET
ftr-465	120	42	appropriate	appropriate	ADJ
ftr-465	120	43	one	one	NOUN
ftr-465	120	44	to	to	PART
ftr-465	120	45	determine	determine	VERB
ftr-465	120	46	which	which	DET
ftr-465	120	47	income	income	NOUN
ftr-465	120	48	-	-	PUNCT
ftr-465	120	49	producing	produce	VERB
ftr-465	120	50	activities	activity	NOUN
ftr-465	120	51	should	should	AUX
ftr-465	120	52	be	be	AUX
ftr-465	120	53	taxed	tax	VERB
ftr-465	120	54	,	,	PUNCT
ftr-465	120	55	and	and	CCONJ
ftr-465	120	56	to	to	PART
ftr-465	120	57	ascertain	ascertain	VERB
ftr-465	120	58	the	the	DET
ftr-465	120	59	degree	degree	NOUN
ftr-465	120	60	of	of	ADP
ftr-465	120	61	compliance	compliance	NOUN
ftr-465	120	62	with	with	ADP
ftr-465	120	63	the	the	DET
ftr-465	120	64	law	law	NOUN
ftr-465	120	65	.	.	PUNCT
ftr-465	121	1	the	the	DET
ftr-465	121	2	small	small	ADJ
ftr-465	121	3	business	business	NOUN
ftr-465	121	4	community	community	NOUN
ftr-465	121	5	used	use	VERB
ftr-465	121	6	the	the	DET
ftr-465	121	7	occasion	occasion	NOUN
ftr-465	121	8	to	to	PART
ftr-465	121	9	mount	mount	VERB
ftr-465	121	10	a	a	DET
ftr-465	121	11	vigorous	vigorous	ADJ
ftr-465	121	12	attack	attack	NOUN
ftr-465	121	13	,	,	PUNCT
ftr-465	121	14	challenging	challenge	VERB
ftr-465	121	15	the	the	DET
ftr-465	121	16	tax	tax	NOUN
ftr-465	121	17	exemption	exemption	NOUN
ftr-465	121	18	afforded	afford	VERB
ftr-465	121	19	to	to	ADP
ftr-465	121	20	business	business	NOUN
ftr-465	121	21	activities	activity	NOUN
ftr-465	121	22	related	relate	VERB
ftr-465	121	23	to	to	ADP
ftr-465	121	24	the	the	DET
ftr-465	121	25	charitable	charitable	ADJ
ftr-465	121	26	purposes	purpose	NOUN
ftr-465	121	27	of	of	ADP
ftr-465	121	28	501	501	NUM
ftr-465	121	29	(	(	PUNCT
ftr-465	121	30	c)(3	c)(3	NOUN
ftr-465	121	31	)	)	PUNCT
ftr-465	121	32	organizations	organization	NOUN
ftr-465	121	33	and	and	CCONJ
ftr-465	121	34	to	to	PART
ftr-465	121	35	question	question	VERB
ftr-465	121	36	the	the	DET
ftr-465	121	37	effectiveness	effectiveness	NOUN
ftr-465	121	38	of	of	ADP
ftr-465	121	39	the	the	DET
ftr-465	121	40	"	"	PUNCT
ftr-465	121	41	substantially	substantially	ADV
ftr-465	121	42	related	relate	VERB
ftr-465	121	43	"	"	PUNCT
ftr-465	121	44	test	test	NOUN
ftr-465	121	45	in	in	ADP
ftr-465	121	46	differentiating	differentiate	VERB
ftr-465	121	47	related	relate	VERB
ftr-465	121	48	from	from	ADP
ftr-465	121	49	unrelated	unrelated	ADJ
ftr-465	121	50	business	business	NOUN
ftr-465	121	51	.	.	PUNCT
ftr-465	122	1	part	part	NOUN
ftr-465	122	2	v	v	NOUN
ftr-465	122	3	of	of	ADP
ftr-465	122	4	the	the	DET
ftr-465	122	5	article	article	NOUN
ftr-465	122	6	addresses	address	VERB
ftr-465	122	7	19961	19961	NUM
ftr-465	122	8	florida	florida	PROPN
ftr-465	122	9	tax	tax	NOUN
ftr-465	122	10	review	review	NOUN
ftr-465	122	11	the	the	DET
ftr-465	122	12	two	two	NUM
ftr-465	122	13	primary	primary	ADJ
ftr-465	122	14	issues	issue	NOUN
ftr-465	122	15	presented	present	VERB
ftr-465	122	16	by	by	ADP
ftr-465	122	17	the	the	DET
ftr-465	122	18	1987	1987	NUM
ftr-465	122	19	house	house	NOUN
ftr-465	122	20	hearings	hearing	NOUN
ftr-465	122	21	:	:	PUNCT
ftr-465	122	22	is	be	AUX
ftr-465	122	23	the	the	DET
ftr-465	122	24	"	"	PUNCT
ftr-465	122	25	substantially	substantially	ADV
ftr-465	122	26	related	relate	VERB
ftr-465	122	27	"	"	PUNCT
ftr-465	122	28	test	test	NOUN
ftr-465	122	29	an	an	DET
ftr-465	122	30	appropriate	appropriate	ADJ
ftr-465	122	31	expression	expression	NOUN
ftr-465	122	32	of	of	ADP
ftr-465	122	33	tax	tax	NOUN
ftr-465	122	34	policy	policy	NOUN
ftr-465	122	35	and	and	CCONJ
ftr-465	122	36	is	be	AUX
ftr-465	122	37	it	it	PRON
ftr-465	122	38	a	a	DET
ftr-465	122	39	workable	workable	ADJ
ftr-465	122	40	standard	standard	NOUN
ftr-465	122	41	in	in	ADP
ftr-465	122	42	differentiating	differentiate	VERB
ftr-465	122	43	exempt	exempt	ADJ
ftr-465	122	44	from	from	ADP
ftr-465	122	45	taxable	taxable	ADJ
ftr-465	122	46	activities	activity	NOUN
ftr-465	122	47	?	?	PUNCT
ftr-465	123	1	again	again	ADV
ftr-465	123	2	,	,	PUNCT
ftr-465	123	3	both	both	DET
ftr-465	123	4	questions	question	NOUN
ftr-465	123	5	are	be	AUX
ftr-465	123	6	answered	answer	VERB
ftr-465	123	7	in	in	ADP
ftr-465	123	8	the	the	DET
ftr-465	123	9	affirmative	affirmative	NOUN
ftr-465	123	10	.	.	PUNCT
ftr-465	124	1	the	the	DET
ftr-465	124	2	lesson	lesson	NOUN
ftr-465	124	3	to	to	PART
ftr-465	124	4	be	be	AUX
ftr-465	124	5	learned	learn	VERB
ftr-465	124	6	from	from	ADP
ftr-465	124	7	the	the	DET
ftr-465	124	8	1987	1987	NUM
ftr-465	124	9	house	house	NOUN
ftr-465	124	10	hearings	hearing	NOUN
ftr-465	124	11	is	be	AUX
ftr-465	124	12	that	that	SCONJ
ftr-465	124	13	tax	tax	NOUN
ftr-465	124	14	exemption	exemption	NOUN
ftr-465	124	15	for	for	ADP
ftr-465	124	16	"	"	PUNCT
ftr-465	124	17	related	related	ADJ
ftr-465	124	18	"	"	PUNCT
ftr-465	124	19	activities	activity	NOUN
ftr-465	124	20	is	be	AUX
ftr-465	124	21	no	no	ADV
ftr-465	124	22	longer	long	ADV
ftr-465	124	23	sacrosanct	sacrosanct	ADJ
ftr-465	124	24	.	.	PUNCT
ftr-465	125	1	the	the	DET
ftr-465	125	2	article	article	NOUN
ftr-465	125	3	concludes	conclude	VERB
ftr-465	125	4	with	with	ADP
ftr-465	125	5	the	the	DET
ftr-465	125	6	proposal	proposal	NOUN
ftr-465	125	7	that	that	SCONJ
ftr-465	125	8	the	the	DET
ftr-465	125	9	various	various	ADJ
ftr-465	125	10	subgroups	subgroup	NOUN
ftr-465	125	11	of	of	ADP
ftr-465	125	12	501(c)(3	501(c)(3	NOUN
ftr-465	125	13	)	)	PUNCT
ftr-465	125	14	organizations	organization	NOUN
ftr-465	125	15	establish	establish	VERB
ftr-465	125	16	their	their	PRON
ftr-465	125	17	own	own	ADJ
ftr-465	125	18	self	self	NOUN
ftr-465	125	19	-	-	PUNCT
ftr-465	125	20	regulatory	regulatory	ADJ
ftr-465	125	21	associations	association	NOUN
ftr-465	125	22	for	for	ADP
ftr-465	125	23	the	the	DET
ftr-465	125	24	purpose	purpose	NOUN
ftr-465	125	25	of	of	ADP
ftr-465	125	26	formulating	formulate	VERB
ftr-465	125	27	planning	planning	NOUN
ftr-465	125	28	strategies	strategy	NOUN
ftr-465	125	29	,	,	PUNCT
ftr-465	125	30	operational	operational	ADJ
ftr-465	125	31	guidelines	guideline	NOUN
ftr-465	125	32	,	,	PUNCT
ftr-465	125	33	and	and	CCONJ
ftr-465	125	34	periodic	periodic	ADJ
ftr-465	125	35	review	review	NOUN
ftr-465	125	36	procedures	procedure	NOUN
ftr-465	125	37	to	to	PART
ftr-465	125	38	monitor	monitor	VERB
ftr-465	125	39	compliance	compliance	NOUN
ftr-465	125	40	with	with	ADP
ftr-465	125	41	the	the	DET
ftr-465	125	42	law	law	NOUN
ftr-465	125	43	and	and	CCONJ
ftr-465	125	44	the	the	DET
ftr-465	125	45	degree	degree	NOUN
ftr-465	125	46	to	to	PART
ftr-465	125	47	which	which	PRON
ftr-465	125	48	member	member	NOUN
ftr-465	125	49	organizations	organization	NOUN
ftr-465	125	50	are	be	AUX
ftr-465	125	51	efficiently	efficiently	ADV
ftr-465	125	52	providing	provide	VERB
ftr-465	125	53	social	social	ADJ
ftr-465	125	54	benefits	benefit	NOUN
ftr-465	125	55	to	to	ADP
ftr-465	125	56	the	the	DET
ftr-465	125	57	public	public	NOUN
ftr-465	125	58	.	.	PUNCT
ftr-465	126	1	it	it	PRON
ftr-465	126	2	is	be	AUX
ftr-465	126	3	virtually	virtually	ADV
ftr-465	126	4	imperative	imperative	ADJ
ftr-465	126	5	that	that	SCONJ
ftr-465	126	6	the	the	DET
ftr-465	126	7	charitable	charitable	ADJ
ftr-465	126	8	sector	sector	NOUN
ftr-465	126	9	seize	seize	VERB
ftr-465	126	10	the	the	DET
ftr-465	126	11	initiative	initiative	NOUN
ftr-465	126	12	to	to	PART
ftr-465	126	13	demonstrate	demonstrate	VERB
ftr-465	126	14	accountability	accountability	NOUN
ftr-465	126	15	to	to	ADP
ftr-465	126	16	the	the	DET
ftr-465	126	17	public	public	NOUN
ftr-465	126	18	,	,	PUNCT
ftr-465	126	19	to	to	PART
ftr-465	126	20	promote	promote	VERB
ftr-465	126	21	understanding	understanding	NOUN
ftr-465	126	22	of	of	ADP
ftr-465	126	23	its	its	PRON
ftr-465	126	24	unique	unique	ADJ
ftr-465	126	25	role	role	NOUN
ftr-465	126	26	in	in	ADP
ftr-465	126	27	american	american	ADJ
ftr-465	126	28	society	society	NOUN
ftr-465	126	29	,	,	PUNCT
ftr-465	126	30	and	and	CCONJ
ftr-465	126	31	to	to	PART
ftr-465	126	32	restore	restore	VERB
ftr-465	126	33	public	public	ADJ
ftr-465	126	34	confidence	confidence	NOUN
ftr-465	126	35	in	in	ADP
ftr-465	126	36	the	the	DET
ftr-465	126	37	tax	tax	NOUN
ftr-465	126	38	exemption	exemption	NOUN
ftr-465	126	39	it	it	PRON
ftr-465	126	40	enjoys	enjoy	VERB
ftr-465	126	41	.	.	PUNCT
ftr-465	127	1	i.	i.	PROPN
ftr-465	127	2	justifying	justify	VERB
ftr-465	127	3	tax	tax	NOUN
ftr-465	127	4	exemption	exemption	NOUN
ftr-465	127	5	for	for	ADP
ftr-465	127	6	the	the	DET
ftr-465	127	7	charitable	charitable	ADJ
ftr-465	127	8	activities	activity	NOUN
ftr-465	127	9	of	of	ADP
ftr-465	127	10	non	non	ADJ
ftr-465	127	11	-	-	ADJ
ftr-465	127	12	profit	profit	ADJ
ftr-465	127	13	organizations	organization	NOUN
ftr-465	127	14	apparently	apparently	ADV
ftr-465	127	15	acting	act	VERB
ftr-465	127	16	on	on	ADP
ftr-465	127	17	the	the	DET
ftr-465	127	18	assumption	assumption	NOUN
ftr-465	127	19	that	that	SCONJ
ftr-465	127	20	the	the	DET
ftr-465	127	21	legitimacy	legitimacy	NOUN
ftr-465	127	22	of	of	ADP
ftr-465	127	23	the	the	DET
ftr-465	127	24	tax	tax	NOUN
ftr-465	127	25	exemption	exemption	NOUN
ftr-465	127	26	afforded	afford	VERB
ftr-465	127	27	to	to	ADP
ftr-465	127	28	private	private	ADJ
ftr-465	127	29	,	,	PUNCT
ftr-465	127	30	nonprofit	nonprofit	ADJ
ftr-465	127	31	charitable	charitable	ADJ
ftr-465	127	32	organizations	organization	NOUN
ftr-465	127	33	is	be	AUX
ftr-465	127	34	selfevident	selfevident	NOUN
ftr-465	127	35	,	,	PUNCT
ftr-465	127	36	congress	congress	PROPN
ftr-465	127	37	has	have	AUX
ftr-465	127	38	through	through	ADP
ftr-465	127	39	the	the	DET
ftr-465	127	40	years	year	NOUN
ftr-465	127	41	reenacted	reenact	VERB
ftr-465	127	42	the	the	DET
ftr-465	127	43	provision	provision	NOUN
ftr-465	127	44	with	with	ADP
ftr-465	127	45	little	little	ADJ
ftr-465	127	46	explanation	explanation	NOUN
ftr-465	127	47	for	for	ADP
ftr-465	127	48	its	its	PRON
ftr-465	127	49	justification	justification	NOUN
ftr-465	127	50	.	.	PUNCT
ftr-465	127	51	'	'	PUNCT
ftr-465	127	52	2	2	NUM
ftr-465	127	53	although	although	SCONJ
ftr-465	127	54	commentators	commentator	NOUN
ftr-465	127	55	have	have	AUX
ftr-465	127	56	offered	offer	VERB
ftr-465	127	57	several	several	ADJ
ftr-465	127	58	rationales	rationale	NOUN
ftr-465	127	59	to	to	PART
ftr-465	127	60	support	support	VERB
ftr-465	127	61	the	the	DET
ftr-465	127	62	exemption	exemption	NOUN
ftr-465	127	63	,	,	PUNCT
ftr-465	127	64	none	none	NOUN
ftr-465	127	65	is	be	AUX
ftr-465	127	66	fully	fully	ADV
ftr-465	127	67	satisfactory	satisfactory	ADJ
ftr-465	127	68	.	.	PUNCT
ftr-465	128	1	one	one	NUM
ftr-465	128	2	view	view	NOUN
ftr-465	128	3	,	,	PUNCT
ftr-465	128	4	most	most	ADV
ftr-465	128	5	fully	fully	ADV
ftr-465	128	6	developed	develop	VERB
ftr-465	128	7	by	by	ADP
ftr-465	128	8	boris	boris	PROPN
ftr-465	128	9	bittker	bittker	PROPN
ftr-465	128	10	and	and	CCONJ
ftr-465	128	11	george	george	PROPN
ftr-465	128	12	rahdert	rahdert	PROPN
ftr-465	128	13	,	,	PUNCT
ftr-465	128	14	is	be	AUX
ftr-465	128	15	that	that	SCONJ
ftr-465	128	16	the	the	DET
ftr-465	128	17	exemption	exemption	NOUN
ftr-465	128	18	requires	require	VERB
ftr-465	128	19	no	no	DET
ftr-465	128	20	affirmative	affirmative	ADJ
ftr-465	128	21	justification	justification	NOUN
ftr-465	128	22	as	as	ADP
ftr-465	128	23	a	a	DET
ftr-465	128	24	special	special	ADJ
ftr-465	128	25	privilege	privilege	NOUN
ftr-465	128	26	in	in	ADP
ftr-465	128	27	the	the	DET
ftr-465	128	28	tax	tax	NOUN
ftr-465	128	29	system	system	NOUN
ftr-465	128	30	.	.	PUNCT
ftr-465	128	31	'	'	PUNCT
ftr-465	129	1	3	3	NUM
ftr-465	129	2	rather	rather	ADV
ftr-465	129	3	,	,	PUNCT
ftr-465	129	4	nonprofit	nonprofit	ADJ
ftr-465	129	5	organizations	organization	NOUN
ftr-465	129	6	engaged	engage	VERB
ftr-465	129	7	in	in	ADP
ftr-465	129	8	charitable	charitable	ADJ
ftr-465	129	9	,	,	PUNCT
ftr-465	129	10	educational	educational	ADJ
ftr-465	129	11	,	,	PUNCT
ftr-465	129	12	scientific	scientific	ADJ
ftr-465	129	13	,	,	PUNCT
ftr-465	129	14	and	and	CCONJ
ftr-465	129	15	social	social	ADJ
ftr-465	129	16	welfare	welfare	NOUN
ftr-465	129	17	activities	activity	NOUN
ftr-465	129	18	are	be	AUX
ftr-465	129	19	exempt	exempt	ADJ
ftr-465	129	20	from	from	ADP
ftr-465	129	21	income	income	NOUN
ftr-465	129	22	tax	tax	NOUN
ftr-465	129	23	because	because	SCONJ
ftr-465	129	24	the	the	DET
ftr-465	129	25	principles	principle	NOUN
ftr-465	129	26	used	use	VERB
ftr-465	129	27	in	in	ADP
ftr-465	129	28	our	our	PRON
ftr-465	129	29	tax	tax	NOUN
ftr-465	129	30	system	system	NOUN
ftr-465	129	31	to	to	PART
ftr-465	129	32	compute	compute	VERB
ftr-465	129	33	gross	gross	ADJ
ftr-465	129	34	income	income	NOUN
ftr-465	129	35	less	less	ADJ
ftr-465	129	36	business	business	NOUN
ftr-465	129	37	expenses	expense	NOUN
ftr-465	129	38	"	"	PUNCT
ftr-465	129	39	rest	rest	VERB
ftr-465	129	40	on	on	ADP
ftr-465	129	41	the	the	DET
ftr-465	129	42	premise	premise	NOUN
ftr-465	129	43	that	that	SCONJ
ftr-465	129	44	the	the	DET
ftr-465	129	45	organization	organization	NOUN
ftr-465	129	46	seeks	seek	VERB
ftr-465	129	47	to	to	PART
ftr-465	129	48	maximize	maximize	VERB
ftr-465	129	49	its	its	PRON
ftr-465	129	50	profit	profit	NOUN
ftr-465	129	51	,	,	PUNCT
ftr-465	129	52	and	and	CCONJ
ftr-465	129	53	hence	hence	ADV
ftr-465	129	54	are	be	AUX
ftr-465	129	55	not	not	PART
ftr-465	129	56	a	a	DET
ftr-465	129	57	satisfactory	satisfactory	ADJ
ftr-465	129	58	way	way	NOUN
ftr-465	129	59	of	of	ADP
ftr-465	129	60	measuring	measure	VERB
ftr-465	129	61	the	the	DET
ftr-465	129	62	success	success	NOUN
ftr-465	129	63	of	of	ADP
ftr-465	129	64	organizations	organization	NOUN
ftr-465	129	65	that	that	PRON
ftr-465	129	66	reject	reject	VERB
ftr-465	129	67	this	this	DET
ftr-465	129	68	basic	basic	ADJ
ftr-465	129	69	premise	premise	NOUN
ftr-465	129	70	.	.	PUNCT
ftr-465	130	1	"	"	PUNCT
ftr-465	130	2	'	'	PUNCT
ftr-465	130	3	4	4	NUM
ftr-465	130	4	in	in	ADP
ftr-465	130	5	this	this	DET
ftr-465	130	6	view	view	NOUN
ftr-465	130	7	,	,	PUNCT
ftr-465	130	8	such	such	ADJ
ftr-465	130	9	organizations	organization	NOUN
ftr-465	130	10	do	do	AUX
ftr-465	130	11	not	not	PART
ftr-465	130	12	derive	derive	VERB
ftr-465	130	13	taxable	taxable	ADJ
ftr-465	130	14	income	income	NOUN
ftr-465	130	15	as	as	ADP
ftr-465	130	16	presently	presently	ADV
ftr-465	130	17	defined	define	VERB
ftr-465	130	18	in	in	ADP
ftr-465	130	19	the	the	DET
ftr-465	130	20	tax	tax	NOUN
ftr-465	130	21	system	system	NOUN
ftr-465	130	22	.	.	PUNCT
ftr-465	131	1	moreover	moreover	ADV
ftr-465	131	2	,	,	PUNCT
ftr-465	131	3	according	accord	VERB
ftr-465	131	4	to	to	ADP
ftr-465	131	5	bittker	bittker	NOUN
ftr-465	131	6	and	and	CCONJ
ftr-465	131	7	rahdert	rahdert	ADJ
ftr-465	131	8	,	,	PUNCT
ftr-465	131	9	even	even	ADV
ftr-465	131	10	if	if	SCONJ
ftr-465	131	11	charitable	charitable	ADJ
ftr-465	131	12	organizations	organization	NOUN
ftr-465	131	13	realized	realize	VERB
ftr-465	131	14	taxable	taxable	ADJ
ftr-465	131	15	income	income	NOUN
ftr-465	131	16	,	,	PUNCT
ftr-465	131	17	there	there	PRON
ftr-465	131	18	is	be	VERB
ftr-465	131	19	no	no	DET
ftr-465	131	20	easy	easy	ADJ
ftr-465	131	21	method	method	NOUN
ftr-465	131	22	to	to	PART
ftr-465	131	23	determine	determine	VERB
ftr-465	131	24	the	the	DET
ftr-465	131	25	appropriate	appropriate	ADJ
ftr-465	131	26	tax	tax	NOUN
ftr-465	131	27	rate	rate	NOUN
ftr-465	131	28	on	on	ADP
ftr-465	131	29	such	such	ADJ
ftr-465	131	30	income	income	NOUN
ftr-465	131	31	because	because	SCONJ
ftr-465	131	32	"	"	PUNCT
ftr-465	131	33	the	the	DET
ftr-465	131	34	economic	economic	ADJ
ftr-465	131	35	burden	burden	NOUN
ftr-465	131	36	of	of	ADP
ftr-465	131	37	the	the	DET
ftr-465	131	38	tax	tax	NOUN
ftr-465	131	39	will	will	AUX
ftr-465	131	40	fall	fall	VERB
ftr-465	131	41	on	on	ADP
ftr-465	131	42	12	12	NUM
ftr-465	131	43	.	.	PUNCT
ftr-465	132	1	see	see	VERB
ftr-465	132	2	colombo	colombo	NOUN
ftr-465	132	3	,	,	PUNCT
ftr-465	132	4	supra	supra	PROPN
ftr-465	132	5	note	note	NOUN
ftr-465	132	6	2	2	NUM
ftr-465	132	7	,	,	PUNCT
ftr-465	132	8	at	at	ADP
ftr-465	132	9	845	845	NUM
ftr-465	132	10	.	.	NOUN
ftr-465	132	11	13	13	NUM
ftr-465	132	12	.	.	PUNCT
ftr-465	133	1	boris	boris	PROPN
ftr-465	133	2	i.	i.	PROPN
ftr-465	133	3	bittker	bittker	PROPN
ftr-465	133	4	&	&	CCONJ
ftr-465	133	5	george	george	PROPN
ftr-465	133	6	k.	k.	PROPN
ftr-465	133	7	rahdert	rahdert	PROPN
ftr-465	133	8	,	,	PUNCT
ftr-465	133	9	the	the	DET
ftr-465	133	10	exemption	exemption	NOUN
ftr-465	133	11	of	of	ADP
ftr-465	133	12	nonprofit	nonprofit	ADJ
ftr-465	133	13	organizations	organization	NOUN
ftr-465	133	14	from	from	ADP
ftr-465	133	15	federal	federal	ADJ
ftr-465	133	16	income	income	NOUN
ftr-465	133	17	taxation	taxation	NOUN
ftr-465	133	18	,	,	PUNCT
ftr-465	133	19	85	85	NUM
ftr-465	133	20	yale	yale	PROPN
ftr-465	133	21	l.j	l.j	PROPN
ftr-465	133	22	.	.	PROPN
ftr-465	133	23	299	299	NUM
ftr-465	133	24	,	,	PUNCT
ftr-465	133	25	304	304	NUM
ftr-465	133	26	(	(	PUNCT
ftr-465	133	27	1976	1976	NUM
ftr-465	133	28	)	)	PUNCT
ftr-465	133	29	.	.	PUNCT
ftr-465	134	1	14	14	NUM
ftr-465	134	2	.	.	X
ftr-465	134	3	bittker	bittker	PROPN
ftr-465	134	4	&	&	CCONJ
ftr-465	134	5	rahdert	rahdert	PROPN
ftr-465	134	6	,	,	PUNCT
ftr-465	134	7	supra	supra	PROPN
ftr-465	134	8	note	note	NOUN
ftr-465	134	9	13	13	NUM
ftr-465	134	10	,	,	PUNCT
ftr-465	134	11	at	at	ADP
ftr-465	134	12	307	307	NUM
ftr-465	134	13	.	.	PUNCT
ftr-465	135	1	[	[	X
ftr-465	135	2	vol	vol	NOUN
ftr-465	135	3	.	.	PUNCT
ftr-465	135	4	3:7	3:7	NUM
ftr-465	135	5	unfair	unfair	ADJ
ftr-465	135	6	business	business	NOUN
ftr-465	135	7	competition	competition	NOUN
ftr-465	135	8	the	the	DET
ftr-465	135	9	organization	organization	NOUN
ftr-465	135	10	's	's	PART
ftr-465	135	11	ultimate	ultimate	ADJ
ftr-465	135	12	beneficiaries	beneficiary	NOUN
ftr-465	135	13	"	"	PUNCT
ftr-465	135	14	'	'	NUM
ftr-465	135	15	5	5	NUM
ftr-465	135	16	who	who	PRON
ftr-465	135	17	are	be	AUX
ftr-465	135	18	generally	generally	ADV
ftr-465	135	19	unknown	unknown	ADJ
ftr-465	135	20	at	at	ADP
ftr-465	135	21	the	the	DET
ftr-465	135	22	time	time	NOUN
ftr-465	135	23	the	the	DET
ftr-465	135	24	income	income	NOUN
ftr-465	135	25	is	be	AUX
ftr-465	135	26	received	receive	VERB
ftr-465	135	27	by	by	ADP
ftr-465	135	28	the	the	DET
ftr-465	135	29	organization	organization	NOUN
ftr-465	135	30	.	.	PUNCT
ftr-465	136	1	6	6	NUM
ftr-465	136	2	alternative	alternative	ADJ
ftr-465	136	3	rationales	rationale	NOUN
ftr-465	136	4	for	for	ADP
ftr-465	136	5	the	the	DET
ftr-465	136	6	tax	tax	NOUN
ftr-465	136	7	exemption	exemption	NOUN
ftr-465	136	8	afforded	afford	VERB
ftr-465	136	9	to	to	ADP
ftr-465	136	10	501(c)(3	501(c)(3	NUM
ftr-465	136	11	)	)	PUNCT
ftr-465	136	12	organizations	organization	NOUN
ftr-465	136	13	view	view	VERB
ftr-465	136	14	the	the	DET
ftr-465	136	15	exemption	exemption	NOUN
ftr-465	136	16	as	as	ADP
ftr-465	136	17	an	an	DET
ftr-465	136	18	indirect	indirect	ADJ
ftr-465	136	19	governmental	governmental	ADJ
ftr-465	136	20	subsidy	subsidy	NOUN
ftr-465	136	21	and	and	CCONJ
ftr-465	136	22	a	a	DET
ftr-465	136	23	concomitant	concomitant	ADJ
ftr-465	136	24	loss	loss	NOUN
ftr-465	136	25	of	of	ADP
ftr-465	136	26	federal	federal	ADJ
ftr-465	136	27	revenue	revenue	NOUN
ftr-465	136	28	that	that	PRON
ftr-465	136	29	requires	require	VERB
ftr-465	136	30	affirmative	affirmative	ADJ
ftr-465	136	31	justification	justification	NOUN
ftr-465	136	32	.	.	PUNCT
ftr-465	137	1	7	7	NUM
ftr-465	137	2	15	15	NUM
ftr-465	137	3	.	.	PUNCT
ftr-465	138	1	i	i	PRON
ftr-465	138	2	d.	d.	PROPN
ftr-465	138	3	at	at	ADP
ftr-465	138	4	315	315	NUM
ftr-465	138	5	;	;	PUNCT
ftr-465	138	6	see	see	VERB
ftr-465	138	7	william	william	PROPN
ftr-465	138	8	a.	a.	PROPN
ftr-465	138	9	klein	klein	PROPN
ftr-465	138	10	,	,	PUNCT
ftr-465	138	11	income	income	NOUN
ftr-465	138	12	taxation	taxation	NOUN
ftr-465	138	13	and	and	CCONJ
ftr-465	138	14	legal	legal	ADJ
ftr-465	138	15	entities	entity	NOUN
ftr-465	138	16	,	,	PUNCT
ftr-465	138	17	20	20	NUM
ftr-465	138	18	ucla	ucla	PROPN
ftr-465	138	19	l.	l.	PROPN
ftr-465	138	20	rev	rev	PROPN
ftr-465	138	21	.	.	PROPN
ftr-465	138	22	13	13	NUM
ftr-465	138	23	,	,	PUNCT
ftr-465	138	24	56	56	NUM
ftr-465	138	25	(	(	PUNCT
ftr-465	138	26	1972	1972	NUM
ftr-465	138	27	)	)	PUNCT
ftr-465	138	28	(	(	PUNCT
ftr-465	138	29	"	"	PUNCT
ftr-465	138	30	in	in	ADP
ftr-465	138	31	my	my	PRON
ftr-465	138	32	view	view	NOUN
ftr-465	138	33	,	,	PUNCT
ftr-465	138	34	on	on	ADP
ftr-465	138	35	the	the	DET
ftr-465	138	36	other	other	ADJ
ftr-465	138	37	hand	hand	NOUN
ftr-465	138	38	,	,	PUNCT
ftr-465	138	39	if	if	SCONJ
ftr-465	138	40	one	one	PRON
ftr-465	138	41	focuses	focus	VERB
ftr-465	138	42	(	(	PUNCT
ftr-465	138	43	as	as	ADP
ftr-465	138	44	one	one	NUM
ftr-465	138	45	should	should	AUX
ftr-465	138	46	)	)	PUNCT
ftr-465	138	47	on	on	ADP
ftr-465	138	48	the	the	DET
ftr-465	138	49	effects	effect	NOUN
ftr-465	138	50	achieved	achieve	VERB
ftr-465	138	51	by	by	ADP
ftr-465	138	52	imposing	impose	VERB
ftr-465	138	53	taxes	taxis	NOUN
ftr-465	138	54	on	on	ADP
ftr-465	138	55	the	the	DET
ftr-465	138	56	income	income	NOUN
ftr-465	138	57	of	of	ADP
ftr-465	138	58	charitable	charitable	ADJ
ftr-465	138	59	foundations	foundation	NOUN
ftr-465	138	60	,	,	PUNCT
ftr-465	138	61	it	it	PRON
ftr-465	138	62	is	be	AUX
ftr-465	138	63	taxation	taxation	NOUN
ftr-465	138	64	rather	rather	ADV
ftr-465	138	65	than	than	ADP
ftr-465	138	66	nontaxation	nontaxation	NOUN
ftr-465	138	67	that	that	PRON
ftr-465	138	68	appears	appear	VERB
ftr-465	138	69	to	to	PART
ftr-465	138	70	be	be	AUX
ftr-465	138	71	unnatural	unnatural	ADJ
ftr-465	138	72	and	and	CCONJ
ftr-465	138	73	in	in	ADP
ftr-465	138	74	need	need	NOUN
ftr-465	138	75	of	of	ADP
ftr-465	138	76	special	special	ADJ
ftr-465	138	77	justification	justification	NOUN
ftr-465	138	78	.	.	PUNCT
ftr-465	138	79	"	"	PUNCT
ftr-465	138	80	)	)	PUNCT
ftr-465	138	81	.	.	PUNCT
ftr-465	139	1	16	16	NUM
ftr-465	139	2	.	.	PUNCT
ftr-465	139	3	colombo	colombo	NOUN
ftr-465	139	4	,	,	PUNCT
ftr-465	139	5	citing	cite	VERB
ftr-465	139	6	henry	henry	PROPN
ftr-465	139	7	hansmann	hansmann	PROPN
ftr-465	139	8	,	,	PUNCT
ftr-465	139	9	criticizes	criticize	VERB
ftr-465	139	10	this	this	DET
ftr-465	139	11	theory	theory	NOUN
ftr-465	139	12	on	on	ADP
ftr-465	139	13	the	the	DET
ftr-465	139	14	ground	ground	NOUN
ftr-465	139	15	that	that	SCONJ
ftr-465	139	16	it	it	PRON
ftr-465	139	17	is	be	AUX
ftr-465	139	18	no	no	PRON
ftr-465	139	19	more	more	ADV
ftr-465	139	20	difficult	difficult	ADJ
ftr-465	139	21	to	to	PART
ftr-465	139	22	measure	measure	VERB
ftr-465	139	23	the	the	DET
ftr-465	139	24	income	income	NOUN
ftr-465	139	25	derived	derive	VERB
ftr-465	139	26	by	by	ADP
ftr-465	139	27	a	a	DET
ftr-465	139	28	nonprofit	nonprofit	ADJ
ftr-465	139	29	organization	organization	NOUN
ftr-465	139	30	from	from	ADP
ftr-465	139	31	the	the	DET
ftr-465	139	32	sale	sale	NOUN
ftr-465	139	33	of	of	ADP
ftr-465	139	34	goods	good	NOUN
ftr-465	139	35	and	and	CCONJ
ftr-465	139	36	services	service	NOUN
ftr-465	139	37	than	than	SCONJ
ftr-465	139	38	it	it	PRON
ftr-465	139	39	is	be	AUX
ftr-465	139	40	for	for	ADP
ftr-465	139	41	any	any	DET
ftr-465	139	42	other	other	ADJ
ftr-465	139	43	business	business	NOUN
ftr-465	139	44	.	.	PUNCT
ftr-465	140	1	see	see	VERB
ftr-465	140	2	colombo	colombo	NOUN
ftr-465	140	3	,	,	PUNCT
ftr-465	140	4	supra	supra	PROPN
ftr-465	140	5	note	note	NOUN
ftr-465	140	6	2	2	NUM
ftr-465	140	7	,	,	PUNCT
ftr-465	140	8	at	at	ADP
ftr-465	140	9	859	859	NUM
ftr-465	140	10	.	.	PUNCT
ftr-465	141	1	maintaining	maintain	VERB
ftr-465	141	2	that	that	PRON
ftr-465	141	3	tuition	tuition	NOUN
ftr-465	141	4	and	and	CCONJ
ftr-465	141	5	sales	sale	NOUN
ftr-465	141	6	revenue	revenue	NOUN
ftr-465	141	7	received	receive	VERB
ftr-465	141	8	by	by	ADP
ftr-465	141	9	educational	educational	ADJ
ftr-465	141	10	institutions	institution	NOUN
ftr-465	141	11	"	"	PUNCT
ftr-465	141	12	fall	fall	VERB
ftr-465	141	13	squarely	squarely	ADV
ftr-465	141	14	within	within	ADP
ftr-465	141	15	the	the	DET
ftr-465	141	16	definition	definition	NOUN
ftr-465	141	17	of	of	ADP
ftr-465	141	18	§	§	PROPN
ftr-465	141	19	61	61	NUM
ftr-465	141	20	,	,	PUNCT
ftr-465	141	21	"	"	PUNCT
ftr-465	141	22	colombo	colombo	NOUN
ftr-465	141	23	states	state	NOUN
ftr-465	141	24	:	:	PUNCT
ftr-465	141	25	"	"	PUNCT
ftr-465	141	26	in	in	ADP
ftr-465	141	27	addition	addition	NOUN
ftr-465	141	28	,	,	PUNCT
ftr-465	141	29	aside	aside	ADV
ftr-465	141	30	from	from	ADP
ftr-465	141	31	the	the	DET
ftr-465	141	32	profit	profit	NOUN
ftr-465	141	33	motive	motive	NOUN
ftr-465	141	34	issue	issue	NOUN
ftr-465	141	35	,	,	PUNCT
ftr-465	141	36	the	the	DET
ftr-465	141	37	expenses	expense	NOUN
ftr-465	141	38	of	of	ADP
ftr-465	141	39	most	most	ADJ
ftr-465	141	40	educational	educational	ADJ
ftr-465	141	41	institutions	institution	NOUN
ftr-465	141	42	(	(	PUNCT
ftr-465	141	43	teacher	teacher	NOUN
ftr-465	141	44	salaries	salary	NOUN
ftr-465	141	45	,	,	PUNCT
ftr-465	141	46	maintenance	maintenance	NOUN
ftr-465	141	47	and	and	CCONJ
ftr-465	141	48	the	the	DET
ftr-465	141	49	like	like	ADJ
ftr-465	141	50	)	)	PUNCT
ftr-465	141	51	are	be	AUX
ftr-465	141	52	classic	classic	ADJ
ftr-465	141	53	examples	example	NOUN
ftr-465	141	54	of	of	ADP
ftr-465	141	55	deductible	deductible	ADJ
ftr-465	141	56	business	business	NOUN
ftr-465	141	57	expenses	expense	NOUN
ftr-465	141	58	under	under	ADP
ftr-465	141	59	i.r.c	i.r.c	NOUN
ftr-465	141	60	.	.	PUNCT
ftr-465	142	1	§	§	PROPN
ftr-465	142	2	162	162	NUM
ftr-465	142	3	.	.	PUNCT
ftr-465	142	4	"	"	PUNCT
ftr-465	143	1	i	i	PRON
ftr-465	143	2	d.	d.	PROPN
ftr-465	143	3	at	at	ADP
ftr-465	143	4	860	860	NUM
ftr-465	143	5	.	.	PUNCT
ftr-465	144	1	the	the	DET
ftr-465	144	2	profit	profit	NOUN
ftr-465	144	3	motive	motive	NOUN
ftr-465	144	4	issue	issue	NOUN
ftr-465	144	5	was	be	AUX
ftr-465	144	6	precisely	precisely	ADV
ftr-465	144	7	bittker	bittker	ADJ
ftr-465	144	8	and	and	CCONJ
ftr-465	144	9	rahdert	rahdert	NOUN
ftr-465	144	10	's	's	PART
ftr-465	144	11	point	point	NOUN
ftr-465	144	12	.	.	PUNCT
ftr-465	145	1	it	it	PRON
ftr-465	145	2	may	may	AUX
ftr-465	145	3	be	be	AUX
ftr-465	145	4	possible	possible	ADJ
ftr-465	145	5	to	to	PART
ftr-465	145	6	come	come	VERB
ftr-465	145	7	up	up	ADP
ftr-465	145	8	with	with	ADP
ftr-465	145	9	a	a	DET
ftr-465	145	10	number	number	NOUN
ftr-465	145	11	that	that	PRON
ftr-465	145	12	looks	look	VERB
ftr-465	145	13	like	like	ADP
ftr-465	145	14	"	"	PUNCT
ftr-465	145	15	taxable	taxable	ADJ
ftr-465	145	16	income	income	NOUN
ftr-465	145	17	"	"	PUNCT
ftr-465	145	18	derived	derive	VERB
ftr-465	145	19	by	by	ADP
ftr-465	145	20	a	a	DET
ftr-465	145	21	nonprofit	nonprofit	ADJ
ftr-465	145	22	organization	organization	NOUN
ftr-465	145	23	from	from	ADP
ftr-465	145	24	the	the	DET
ftr-465	145	25	sale	sale	NOUN
ftr-465	145	26	of	of	ADP
ftr-465	145	27	goods	good	NOUN
ftr-465	145	28	or	or	CCONJ
ftr-465	145	29	services	service	NOUN
ftr-465	145	30	.	.	PUNCT
ftr-465	146	1	the	the	DET
ftr-465	146	2	problem	problem	NOUN
ftr-465	146	3	is	be	AUX
ftr-465	146	4	that	that	SCONJ
ftr-465	146	5	"	"	PUNCT
ftr-465	146	6	taxable	taxable	ADJ
ftr-465	146	7	income	income	NOUN
ftr-465	146	8	"	"	PUNCT
ftr-465	146	9	normally	normally	ADV
ftr-465	146	10	measures	measure	VERB
ftr-465	146	11	the	the	DET
ftr-465	146	12	results	result	NOUN
ftr-465	146	13	of	of	ADP
ftr-465	146	14	an	an	DET
ftr-465	146	15	enterprise	enterprise	NOUN
ftr-465	146	16	seeking	seek	VERB
ftr-465	146	17	to	to	PART
ftr-465	146	18	maximize	maximize	VERB
ftr-465	146	19	profits	profit	NOUN
ftr-465	146	20	.	.	PUNCT
ftr-465	147	1	bittker	bittker	PROPN
ftr-465	147	2	&	&	CCONJ
ftr-465	147	3	rahdert	rahdert	PROPN
ftr-465	147	4	,	,	PUNCT
ftr-465	147	5	supra	supra	PROPN
ftr-465	147	6	note	note	NOUN
ftr-465	147	7	13	13	NUM
ftr-465	147	8	,	,	PUNCT
ftr-465	147	9	at	at	ADP
ftr-465	147	10	307	307	NUM
ftr-465	147	11	.	.	PUNCT
ftr-465	148	1	hansmann	hansmann	PROPN
ftr-465	148	2	argues	argue	VERB
ftr-465	148	3	that	that	SCONJ
ftr-465	148	4	the	the	DET
ftr-465	148	5	most	most	ADV
ftr-465	148	6	satisfactory	satisfactory	ADJ
ftr-465	148	7	explanation	explanation	NOUN
ftr-465	148	8	is	be	AUX
ftr-465	148	9	to	to	PART
ftr-465	148	10	view	view	VERB
ftr-465	148	11	the	the	DET
ftr-465	148	12	exemption	exemption	NOUN
ftr-465	148	13	as	as	ADP
ftr-465	148	14	a	a	DET
ftr-465	148	15	subsidy	subsidy	NOUN
ftr-465	148	16	in	in	ADP
ftr-465	148	17	recognition	recognition	NOUN
ftr-465	148	18	of	of	ADP
ftr-465	148	19	the	the	DET
ftr-465	148	20	fact	fact	NOUN
ftr-465	148	21	that	that	SCONJ
ftr-465	148	22	nonprofit	nonprofit	ADJ
ftr-465	148	23	organizations	organization	NOUN
ftr-465	148	24	(	(	PUNCT
ftr-465	148	25	a	a	X
ftr-465	148	26	)	)	PUNCT
ftr-465	148	27	have	have	AUX
ftr-465	148	28	difficulty	difficulty	NOUN
ftr-465	148	29	raising	raise	VERB
ftr-465	148	30	capital	capital	NOUN
ftr-465	148	31	and	and	CCONJ
ftr-465	148	32	(	(	PUNCT
ftr-465	148	33	b	b	NOUN
ftr-465	148	34	)	)	PUNCT
ftr-465	148	35	supply	supply	NOUN
ftr-465	148	36	goods	good	NOUN
ftr-465	148	37	and	and	CCONJ
ftr-465	148	38	services	service	NOUN
ftr-465	148	39	that	that	PRON
ftr-465	148	40	would	would	AUX
ftr-465	148	41	be	be	AUX
ftr-465	148	42	undersupplied	undersupplied	ADJ
ftr-465	148	43	,	,	PUNCT
ftr-465	148	44	or	or	CCONJ
ftr-465	148	45	less	less	ADV
ftr-465	148	46	efficiently	efficiently	ADV
ftr-465	148	47	supplied	supply	VERB
ftr-465	148	48	,	,	PUNCT
ftr-465	148	49	by	by	ADP
ftr-465	148	50	the	the	DET
ftr-465	148	51	private	private	ADJ
ftr-465	148	52	market	market	NOUN
ftr-465	148	53	.	.	PUNCT
ftr-465	149	1	henry	henry	PROPN
ftr-465	149	2	hansmann	hansmann	PROPN
ftr-465	149	3	,	,	PUNCT
ftr-465	149	4	the	the	DET
ftr-465	149	5	rationale	rationale	NOUN
ftr-465	149	6	for	for	ADP
ftr-465	149	7	exempting	exempt	VERB
ftr-465	149	8	nonprofit	nonprofit	ADJ
ftr-465	149	9	organizations	organization	NOUN
ftr-465	149	10	from	from	ADP
ftr-465	149	11	corporate	corporate	ADJ
ftr-465	149	12	income	income	NOUN
ftr-465	149	13	taxation	taxation	NOUN
ftr-465	149	14	,	,	PUNCT
ftr-465	149	15	91	91	NUM
ftr-465	149	16	yale	yale	NOUN
ftr-465	149	17	lj	lj	PROPN
ftr-465	149	18	.	.	PROPN
ftr-465	149	19	54	54	NUM
ftr-465	149	20	,	,	PUNCT
ftr-465	149	21	55	55	NUM
ftr-465	149	22	(	(	PUNCT
ftr-465	149	23	1981	1981	NUM
ftr-465	149	24	)	)	PUNCT
ftr-465	149	25	.	.	PUNCT
ftr-465	150	1	colombo	colombo	NOUN
ftr-465	150	2	is	be	AUX
ftr-465	150	3	also	also	ADV
ftr-465	150	4	critical	critical	ADJ
ftr-465	150	5	of	of	ADP
ftr-465	150	6	hansmann	hansmann	NOUN
ftr-465	150	7	's	's	PART
ftr-465	150	8	capital	capital	NOUN
ftr-465	150	9	subsidy	subsidy	NOUN
ftr-465	150	10	theory	theory	NOUN
ftr-465	150	11	.	.	PUNCT
ftr-465	151	1	see	see	VERB
ftr-465	151	2	colombo	colombo	NOUN
ftr-465	151	3	,	,	PUNCT
ftr-465	151	4	supra	supra	PROPN
ftr-465	151	5	note	note	NOUN
ftr-465	151	6	2	2	NUM
ftr-465	151	7	,	,	PUNCT
ftr-465	151	8	at	at	ADP
ftr-465	151	9	868	868	NUM
ftr-465	151	10	-	-	SYM
ftr-465	151	11	71	71	NUM
ftr-465	151	12	.	.	PUNCT
ftr-465	152	1	colombo	colombo	NOUN
ftr-465	152	2	states	state	NOUN
ftr-465	152	3	:	:	PUNCT
ftr-465	152	4	"	"	PUNCT
ftr-465	152	5	if	if	SCONJ
ftr-465	152	6	nonprofit	nonprofit	ADJ
ftr-465	152	7	firms	firm	NOUN
ftr-465	152	8	face	face	VERB
ftr-465	152	9	capital	capital	NOUN
ftr-465	152	10	formation	formation	NOUN
ftr-465	152	11	problems	problem	NOUN
ftr-465	152	12	sufficient	sufficient	ADJ
ftr-465	152	13	to	to	PART
ftr-465	152	14	warrant	warrant	VERB
ftr-465	152	15	government	government	NOUN
ftr-465	152	16	intervention	intervention	NOUN
ftr-465	152	17	,	,	PUNCT
ftr-465	152	18	a	a	DET
ftr-465	152	19	far	far	ADV
ftr-465	152	20	more	more	ADV
ftr-465	152	21	precise	precise	ADJ
ftr-465	152	22	mechanism	mechanism	NOUN
ftr-465	152	23	would	would	AUX
ftr-465	152	24	be	be	AUX
ftr-465	152	25	direct	direct	ADJ
ftr-465	152	26	government	government	NOUN
ftr-465	152	27	construction	construction	NOUN
ftr-465	152	28	grants	grant	NOUN
ftr-465	152	29	,	,	PUNCT
ftr-465	152	30	government	government	NOUN
ftr-465	152	31	-	-	PUNCT
ftr-465	152	32	assisted	assist	VERB
ftr-465	152	33	loans	loan	NOUN
ftr-465	152	34	or	or	CCONJ
ftr-465	152	35	tax	tax	NOUN
ftr-465	152	36	incentives	incentive	NOUN
ftr-465	152	37	targeted	target	VERB
ftr-465	152	38	at	at	ADP
ftr-465	152	39	capital	capital	NOUN
ftr-465	152	40	formation	formation	NOUN
ftr-465	152	41	.	.	PUNCT
ftr-465	152	42	"	"	PUNCT
ftr-465	153	1	i	i	PRON
ftr-465	153	2	d.	d.	PROPN
ftr-465	153	3	at	at	ADP
ftr-465	153	4	870	870	NUM
ftr-465	153	5	.	.	PUNCT
ftr-465	154	1	those	those	PRON
ftr-465	154	2	who	who	PRON
ftr-465	154	3	fear	fear	VERB
ftr-465	154	4	overdomination	overdomination	NOUN
ftr-465	154	5	by	by	ADP
ftr-465	154	6	the	the	DET
ftr-465	154	7	federal	federal	ADJ
ftr-465	154	8	government	government	NOUN
ftr-465	154	9	and	and	CCONJ
ftr-465	154	10	the	the	DET
ftr-465	154	11	entrapment	entrapment	NOUN
ftr-465	154	12	of	of	ADP
ftr-465	154	13	the	the	DET
ftr-465	154	14	nonprofit	nonprofit	ADJ
ftr-465	154	15	,	,	PUNCT
ftr-465	154	16	charitable	charitable	ADJ
ftr-465	154	17	sector	sector	NOUN
ftr-465	154	18	into	into	ADP
ftr-465	154	19	dependence	dependence	NOUN
ftr-465	154	20	on	on	ADP
ftr-465	154	21	the	the	DET
ftr-465	154	22	prevailing	prevail	VERB
ftr-465	154	23	political	political	ADJ
ftr-465	154	24	view	view	NOUN
ftr-465	154	25	in	in	ADP
ftr-465	154	26	washington	washington	PROPN
ftr-465	154	27	may	may	AUX
ftr-465	154	28	prefer	prefer	VERB
ftr-465	154	29	to	to	PART
ftr-465	154	30	stay	stay	VERB
ftr-465	154	31	with	with	ADP
ftr-465	154	32	a	a	DET
ftr-465	154	33	stable	stable	ADJ
ftr-465	154	34	income	income	NOUN
ftr-465	154	35	tax	tax	NOUN
ftr-465	154	36	exemption	exemption	NOUN
ftr-465	154	37	than	than	SCONJ
ftr-465	154	38	to	to	PART
ftr-465	154	39	rely	rely	VERB
ftr-465	154	40	on	on	ADP
ftr-465	154	41	government	government	NOUN
ftr-465	154	42	subsidies	subsidy	NOUN
ftr-465	154	43	.	.	PUNCT
ftr-465	155	1	see	see	VERB
ftr-465	155	2	also	also	ADV
ftr-465	155	3	rob	rob	PROPN
ftr-465	155	4	atkinson	atkinson	PROPN
ftr-465	155	5	,	,	PUNCT
ftr-465	155	6	altruism	altruism	NOUN
ftr-465	155	7	in	in	ADP
ftr-465	155	8	nonprofit	nonprofit	ADJ
ftr-465	155	9	organizations	organization	NOUN
ftr-465	155	10	,	,	PUNCT
ftr-465	155	11	31	31	NUM
ftr-465	155	12	b.c	b.c	PROPN
ftr-465	155	13	.	.	PROPN
ftr-465	155	14	l.	l.	PROPN
ftr-465	155	15	rev	rev	PROPN
ftr-465	155	16	.	.	PROPN
ftr-465	155	17	501	501	NUM
ftr-465	155	18	(	(	PUNCT
ftr-465	155	19	1990	1990	NUM
ftr-465	155	20	)	)	PUNCT
ftr-465	155	21	;	;	PUNCT
ftr-465	155	22	colombo	colombo	NOUN
ftr-465	155	23	.	.	PUNCT
ftr-465	156	1	supra	supra	PROPN
ftr-465	156	2	note	note	PROPN
ftr-465	156	3	2	2	NUM
ftr-465	156	4	,	,	PUNCT
ftr-465	156	5	at	at	ADP
ftr-465	156	6	871	871	NUM
ftr-465	156	7	-	-	SYM
ftr-465	156	8	73	73	NUM
ftr-465	156	9	(	(	PUNCT
ftr-465	156	10	criticizing	criticize	VERB
ftr-465	156	11	atkinson	atkinson	PROPN
ftr-465	156	12	's	's	PART
ftr-465	156	13	altruism	altruism	NOUN
ftr-465	156	14	theory	theory	NOUN
ftr-465	156	15	)	)	PUNCT
ftr-465	156	16	.	.	PUNCT
ftr-465	157	1	17	17	NUM
ftr-465	157	2	.	.	PUNCT
ftr-465	158	1	the	the	DET
ftr-465	158	2	governmental	governmental	ADJ
ftr-465	158	3	subsidy	subsidy	NOUN
ftr-465	158	4	resulting	result	VERB
ftr-465	158	5	from	from	ADP
ftr-465	158	6	tax	tax	NOUN
ftr-465	158	7	exemption	exemption	NOUN
ftr-465	158	8	is	be	AUX
ftr-465	158	9	not	not	PART
ftr-465	158	10	obvious	obvious	ADJ
ftr-465	158	11	unless	unless	SCONJ
ftr-465	158	12	the	the	DET
ftr-465	158	13	501(c)(3	501(c)(3	NOUN
ftr-465	158	14	)	)	PUNCT
ftr-465	158	15	organization	organization	NOUN
ftr-465	158	16	realizes	realize	VERB
ftr-465	158	17	the	the	DET
ftr-465	158	18	equivalent	equivalent	NOUN
ftr-465	158	19	of	of	ADP
ftr-465	158	20	"	"	PUNCT
ftr-465	158	21	taxable	taxable	ADJ
ftr-465	158	22	income	income	NOUN
ftr-465	158	23	.	.	PUNCT
ftr-465	158	24	"	"	PUNCT
ftr-465	159	1	for	for	ADP
ftr-465	159	2	example	example	NOUN
ftr-465	159	3	,	,	PUNCT
ftr-465	159	4	assume	assume	VERB
ftr-465	159	5	that	that	SCONJ
ftr-465	159	6	a	a	DET
ftr-465	159	7	501(c)(3	501(c)(3	NOUN
ftr-465	159	8	)	)	PUNCT
ftr-465	159	9	organization	organization	NOUN
ftr-465	159	10	receives	receive	VERB
ftr-465	159	11	$	$	SYM
ftr-465	159	12	50x	50x	NUM
ftr-465	159	13	from	from	ADP
ftr-465	159	14	donations	donation	NOUN
ftr-465	159	15	,	,	PUNCT
ftr-465	159	16	ss0x	ss0x	PROPN
ftr-465	159	17	interest	interest	NOUN
ftr-465	159	18	and	and	CCONJ
ftr-465	159	19	dividends	dividend	NOUN
ftr-465	159	20	from	from	ADP
ftr-465	159	21	investments	investment	NOUN
ftr-465	159	22	,	,	PUNCT
ftr-465	159	23	and	and	CCONJ
ftr-465	159	24	s300x	s300x	PROPN
ftr-465	159	25	gross	gross	ADJ
ftr-465	159	26	receipts	receipt	NOUN
ftr-465	159	27	from	from	ADP
ftr-465	159	28	the	the	DET
ftr-465	159	29	operation	operation	NOUN
ftr-465	159	30	of	of	ADP
ftr-465	159	31	related	related	ADJ
ftr-465	159	32	activities	activity	NOUN
ftr-465	159	33	for	for	ADP
ftr-465	159	34	the	the	DET
ftr-465	159	35	taxable	taxable	ADJ
ftr-465	159	36	year	year	NOUN
ftr-465	159	37	,	,	PUNCT
ftr-465	159	38	and	and	CCONJ
ftr-465	159	39	incurs	incur	VERB
ftr-465	159	40	$	$	SYM
ftr-465	159	41	400x	400x	NUM
ftr-465	159	42	of	of	ADP
ftr-465	159	43	"	"	PUNCT
ftr-465	159	44	deductible	deductible	ADJ
ftr-465	159	45	"	"	PUNCT
ftr-465	159	46	expenses	expense	NOUN
ftr-465	159	47	in	in	ADP
ftr-465	159	48	the	the	DET
ftr-465	159	49	operation	operation	NOUN
ftr-465	159	50	of	of	ADP
ftr-465	159	51	such	such	ADJ
ftr-465	159	52	activities	activity	NOUN
ftr-465	159	53	.	.	PUNCT
ftr-465	160	1	in	in	ADP
ftr-465	160	2	this	this	DET
ftr-465	160	3	case	case	NOUN
ftr-465	160	4	,	,	PUNCT
ftr-465	160	5	the	the	DET
ftr-465	160	6	entire	entire	ADJ
ftr-465	160	7	financial	financial	ADJ
ftr-465	160	8	support	support	NOUN
ftr-465	160	9	is	be	AUX
ftr-465	160	10	ostensibly	ostensibly	ADV
ftr-465	160	11	received	receive	VERB
ftr-465	160	12	from	from	ADP
ftr-465	160	13	the	the	DET
ftr-465	160	14	public	public	NOUN
ftr-465	160	15	and	and	CCONJ
ftr-465	160	16	previously	previously	ADV
ftr-465	160	17	received	receive	VERB
ftr-465	160	18	gifts	gift	NOUN
ftr-465	160	19	and	and	CCONJ
ftr-465	160	20	none	none	NOUN
ftr-465	160	21	from	from	ADP
ftr-465	160	22	tax	tax	NOUN
ftr-465	160	23	exemption	exemption	NOUN
ftr-465	160	24	.	.	PUNCT
ftr-465	161	1	alternatively	alternatively	ADV
ftr-465	161	2	,	,	PUNCT
ftr-465	161	3	assume	assume	VERB
ftr-465	161	4	the	the	DET
ftr-465	161	5	same	same	ADJ
ftr-465	161	6	facts	fact	NOUN
ftr-465	161	7	,	,	PUNCT
ftr-465	161	8	except	except	SCONJ
ftr-465	161	9	that	that	SCONJ
ftr-465	161	10	the	the	DET
ftr-465	161	11	"	"	PUNCT
ftr-465	161	12	deductible	deductible	ADJ
ftr-465	161	13	"	"	PUNCT
ftr-465	161	14	operating	operate	VERB
ftr-465	161	15	expense	expense	NOUN
ftr-465	161	16	are	be	AUX
ftr-465	161	17	$	$	SYM
ftr-465	161	18	300x	300x	NUM
ftr-465	161	19	and	and	CCONJ
ftr-465	161	20	the	the	DET
ftr-465	161	21	applicable	applicable	ADJ
ftr-465	161	22	tax	tax	NOUN
ftr-465	161	23	rate	rate	NOUN
ftr-465	161	24	is	be	AUX
ftr-465	161	25	35	35	NUM
ftr-465	161	26	%	%	NOUN
ftr-465	161	27	.	.	PUNCT
ftr-465	162	1	the	the	DET
ftr-465	162	2	equivalent	equivalent	NOUN
ftr-465	162	3	of	of	ADP
ftr-465	162	4	taxable	taxable	ADJ
ftr-465	162	5	income	income	NOUN
ftr-465	162	6	is	be	AUX
ftr-465	162	7	$	$	SYM
ftr-465	162	8	100x	100x	NUM
ftr-465	162	9	and	and	CCONJ
ftr-465	162	10	the	the	DET
ftr-465	162	11	tax	tax	NOUN
ftr-465	162	12	savings	saving	NOUN
ftr-465	162	13	resulting	result	VERB
ftr-465	162	14	from	from	ADP
ftr-465	162	15	exemption	exemption	NOUN
ftr-465	162	16	is	be	AUX
ftr-465	162	17	s35x	s35x	ADJ
ftr-465	162	18	.	.	PUNCT
ftr-465	163	1	thus	thus	ADV
ftr-465	163	2	,	,	PUNCT
ftr-465	163	3	s365x	s365x	ADP
ftr-465	163	4	financial	financial	ADJ
ftr-465	163	5	support	support	NOUN
ftr-465	163	6	is	be	AUX
ftr-465	163	7	received	receive	VERB
ftr-465	163	8	from	from	ADP
ftr-465	163	9	the	the	DET
ftr-465	163	10	public	public	NOUN
ftr-465	163	11	and	and	CCONJ
ftr-465	163	12	previously	previously	ADV
ftr-465	163	13	received	receive	VERB
ftr-465	163	14	gifts	gift	NOUN
ftr-465	163	15	and	and	CCONJ
ftr-465	163	16	s35x	s35x	ADP
ftr-465	163	17	from	from	ADP
ftr-465	163	18	the	the	DET
ftr-465	163	19	federal	federal	ADJ
ftr-465	163	20	subsidy	subsidy	NOUN
ftr-465	163	21	.	.	PUNCT
ftr-465	164	1	compared	compare	VERB
ftr-465	164	2	to	to	ADP
ftr-465	164	3	a	a	DET
ftr-465	164	4	taxable	taxable	ADJ
ftr-465	164	5	entity	entity	NOUN
ftr-465	164	6	with	with	ADP
ftr-465	164	7	s100x	s100x	ADJ
ftr-465	164	8	taxable	taxable	ADJ
ftr-465	164	9	income	income	NOUN
ftr-465	164	10	,	,	PUNCT
ftr-465	164	11	the	the	DET
ftr-465	164	12	subsidy	subsidy	NOUN
ftr-465	164	13	resulting	result	VERB
ftr-465	164	14	from	from	ADP
ftr-465	164	15	the	the	DET
ftr-465	164	16	tax	tax	NOUN
ftr-465	164	17	exemption	exemption	NOUN
ftr-465	164	18	allows	allow	VERB
ftr-465	164	19	the	the	DET
ftr-465	164	20	501(c)(3	501(c)(3	NOUN
ftr-465	164	21	)	)	PUNCT
ftr-465	164	22	organization	organization	NOUN
ftr-465	164	23	to	to	PART
ftr-465	164	24	lower	lower	VERB
ftr-465	164	25	prices	price	NOUN
ftr-465	164	26	by	by	ADP
ftr-465	164	27	s35x	s35x	ADJ
ftr-465	164	28	or	or	CCONJ
ftr-465	164	29	to	to	PART
ftr-465	164	30	accumulate	accumulate	VERB
ftr-465	164	31	that	that	DET
ftr-465	164	32	amount	amount	NOUN
ftr-465	164	33	.	.	PUNCT
ftr-465	165	1	in	in	ADP
ftr-465	165	2	either	either	DET
ftr-465	165	3	case	case	NOUN
ftr-465	165	4	,	,	PUNCT
ftr-465	165	5	it	it	PRON
ftr-465	165	6	is	be	AUX
ftr-465	165	7	clear	clear	ADJ
ftr-465	165	8	that	that	SCONJ
ftr-465	165	9	exemption	exemption	NOUN
ftr-465	165	10	from	from	ADP
ftr-465	165	11	tax	tax	NOUN
ftr-465	165	12	as	as	ADP
ftr-465	165	13	a	a	DET
ftr-465	165	14	governmental	governmental	ADJ
ftr-465	165	15	subsidy	subsidy	NOUN
ftr-465	165	16	works	work	VERB
ftr-465	165	17	very	very	ADV
ftr-465	165	18	imprecisely	imprecisely	ADV
ftr-465	165	19	.	.	PUNCT
ftr-465	166	1	see	see	VERB
ftr-465	166	2	colombo	colombo	NOUN
ftr-465	166	3	,	,	PUNCT
ftr-465	166	4	supra	supra	PROPN
ftr-465	166	5	note	note	NOUN
ftr-465	166	6	2	2	NUM
ftr-465	166	7	,	,	PUNCT
ftr-465	166	8	at	at	ADP
ftr-465	166	9	863	863	NUM
ftr-465	166	10	-	-	SYM
ftr-465	166	11	64	64	NUM
ftr-465	166	12	.	.	PUNCT
ftr-465	167	1	19961	19961	NUM
ftr-465	167	2	florida	florida	PROPN
ftr-465	167	3	tax	tax	NOUN
ftr-465	167	4	review	review	NOUN
ftr-465	167	5	in	in	ADP
ftr-465	167	6	a	a	DET
ftr-465	167	7	rare	rare	ADJ
ftr-465	167	8	congressional	congressional	ADJ
ftr-465	167	9	pronouncement	pronouncement	NOUN
ftr-465	167	10	on	on	ADP
ftr-465	167	11	the	the	DET
ftr-465	167	12	matter	matter	NOUN
ftr-465	167	13	the	the	DET
ftr-465	167	14	house	house	PROPN
ftr-465	167	15	committee	committee	PROPN
ftr-465	167	16	on	on	ADP
ftr-465	167	17	ways	way	NOUN
ftr-465	167	18	and	and	CCONJ
ftr-465	167	19	means	mean	NOUN
ftr-465	167	20	,	,	PUNCT
ftr-465	167	21	in	in	ADP
ftr-465	167	22	1938	1938	NUM
ftr-465	167	23	,	,	PUNCT
ftr-465	167	24	observed	observe	VERB
ftr-465	167	25	that	that	SCONJ
ftr-465	167	26	"	"	PUNCT
ftr-465	167	27	the	the	DET
ftr-465	167	28	government	government	NOUN
ftr-465	167	29	is	be	AUX
ftr-465	167	30	compensated	compensate	VERB
ftr-465	167	31	for	for	ADP
ftr-465	167	32	the	the	DET
ftr-465	167	33	loss	loss	NOUN
ftr-465	167	34	of	of	ADP
ftr-465	167	35	revenue	revenue	NOUN
ftr-465	167	36	by	by	ADP
ftr-465	167	37	its	its	PRON
ftr-465	167	38	relief	relief	NOUN
ftr-465	167	39	from	from	ADP
ftr-465	167	40	financial	financial	ADJ
ftr-465	167	41	burden	burden	NOUN
ftr-465	167	42	which	which	PRON
ftr-465	167	43	would	would	AUX
ftr-465	167	44	otherwise	otherwise	ADV
ftr-465	167	45	have	have	VERB
ftr-465	167	46	to	to	PART
ftr-465	167	47	be	be	AUX
ftr-465	167	48	met	meet	VERB
ftr-465	167	49	by	by	ADP
ftr-465	167	50	appropriations	appropriation	NOUN
ftr-465	167	51	from	from	ADP
ftr-465	167	52	public	public	ADJ
ftr-465	167	53	funds	fund	NOUN
ftr-465	167	54	,	,	PUNCT
ftr-465	167	55	and	and	CCONJ
ftr-465	167	56	by	by	ADP
ftr-465	167	57	the	the	DET
ftr-465	167	58	benefits	benefit	NOUN
ftr-465	167	59	resulting	result	VERB
ftr-465	167	60	from	from	ADP
ftr-465	167	61	the	the	DET
ftr-465	167	62	promotion	promotion	NOUN
ftr-465	167	63	of	of	ADP
ftr-465	167	64	the	the	DET
ftr-465	167	65	general	general	ADJ
ftr-465	167	66	welfare	welfare	NOUN
ftr-465	167	67	.	.	PUNCT
ftr-465	168	1	"	"	PUNCT
ftr-465	168	2	'	'	PUNCT
ftr-465	168	3	8	8	NUM
ftr-465	168	4	in	in	ADP
ftr-465	168	5	other	other	ADJ
ftr-465	168	6	words	word	NOUN
ftr-465	168	7	,	,	PUNCT
ftr-465	168	8	the	the	DET
ftr-465	168	9	private	private	ADJ
ftr-465	168	10	,	,	PUNCT
ftr-465	168	11	nonprofit	nonprofit	ADJ
ftr-465	168	12	charitable	charitable	ADJ
ftr-465	168	13	sector	sector	NOUN
ftr-465	168	14	merits	merit	VERB
ftr-465	168	15	the	the	DET
ftr-465	168	16	tax	tax	NOUN
ftr-465	168	17	savings	saving	NOUN
ftr-465	168	18	afforded	afford	VERB
ftr-465	168	19	by	by	ADP
ftr-465	168	20	the	the	DET
ftr-465	168	21	exemption	exemption	NOUN
ftr-465	168	22	because	because	SCONJ
ftr-465	168	23	the	the	DET
ftr-465	168	24	money	money	NOUN
ftr-465	168	25	foregone	foregone	NOUN
ftr-465	168	26	by	by	ADP
ftr-465	168	27	the	the	DET
ftr-465	168	28	government	government	NOUN
ftr-465	168	29	would	would	AUX
ftr-465	168	30	have	have	VERB
ftr-465	168	31	to	to	PART
ftr-465	168	32	have	have	AUX
ftr-465	168	33	been	be	AUX
ftr-465	168	34	appropriated	appropriate	VERB
ftr-465	168	35	by	by	ADP
ftr-465	168	36	congress	congress	PROPN
ftr-465	168	37	to	to	PART
ftr-465	168	38	meet	meet	VERB
ftr-465	168	39	the	the	DET
ftr-465	168	40	very	very	ADV
ftr-465	168	41	same	same	ADJ
ftr-465	168	42	public	public	ADJ
ftr-465	168	43	needs	need	NOUN
ftr-465	168	44	being	be	AUX
ftr-465	168	45	met	meet	VERB
ftr-465	168	46	by	by	ADP
ftr-465	168	47	the	the	DET
ftr-465	168	48	charitable	charitable	ADJ
ftr-465	168	49	sector	sector	NOUN
ftr-465	168	50	.	.	PUNCT
ftr-465	169	1	9	9	NUM
ftr-465	169	2	one	one	NUM
ftr-465	169	3	of	of	ADP
ftr-465	169	4	the	the	DET
ftr-465	169	5	difficulties	difficulty	NOUN
ftr-465	169	6	with	with	ADP
ftr-465	169	7	this	this	DET
ftr-465	169	8	quidpro	quidpro	ADJ
ftr-465	169	9	-	-	PUNCT
ftr-465	169	10	quo	quo	NOUN
ftr-465	169	11	rationale	rationale	NOUN
ftr-465	169	12	for	for	ADP
ftr-465	169	13	the	the	DET
ftr-465	169	14	exemption	exemption	NOUN
ftr-465	169	15	is	be	AUX
ftr-465	169	16	its	its	PRON
ftr-465	169	17	failure	failure	NOUN
ftr-465	169	18	to	to	PART
ftr-465	169	19	address	address	VERB
ftr-465	169	20	the	the	DET
ftr-465	169	21	alternative	alternative	ADJ
ftr-465	169	22	possibility	possibility	NOUN
ftr-465	169	23	that	that	SCONJ
ftr-465	169	24	the	the	DET
ftr-465	169	25	government	government	NOUN
ftr-465	169	26	could	could	AUX
ftr-465	169	27	revoke	revoke	VERB
ftr-465	169	28	the	the	DET
ftr-465	169	29	exemption	exemption	NOUN
ftr-465	169	30	,	,	PUNCT
ftr-465	169	31	collect	collect	VERB
ftr-465	169	32	the	the	DET
ftr-465	169	33	otherwise	otherwise	ADV
ftr-465	169	34	foregone	foregone	NOUN
ftr-465	169	35	tax	tax	NOUN
ftr-465	169	36	,	,	PUNCT
ftr-465	169	37	and	and	CCONJ
ftr-465	169	38	use	use	VERB
ftr-465	169	39	the	the	DET
ftr-465	169	40	revenue	revenue	NOUN
ftr-465	169	41	to	to	PART
ftr-465	169	42	meet	meet	VERB
ftr-465	169	43	the	the	DET
ftr-465	169	44	public	public	ADJ
ftr-465	169	45	needs	need	NOUN
ftr-465	169	46	now	now	ADV
ftr-465	169	47	being	be	AUX
ftr-465	169	48	met	meet	VERB
ftr-465	169	49	by	by	ADP
ftr-465	169	50	the	the	DET
ftr-465	169	51	501(c)(3	501(c)(3	NOUN
ftr-465	169	52	)	)	PUNCT
ftr-465	169	53	sector.20	sector.20	PROPN
ftr-465	169	54	obviously	obviously	ADV
ftr-465	169	55	,	,	PUNCT
ftr-465	169	56	the	the	DET
ftr-465	169	57	government	government	NOUN
ftr-465	169	58	would	would	AUX
ftr-465	169	59	have	have	VERB
ftr-465	169	60	18	18	NUM
ftr-465	169	61	.	.	PUNCT
ftr-465	170	1	h.r	h.r	PROPN
ftr-465	170	2	.	.	PROPN
ftr-465	170	3	rep	rep	PROPN
ftr-465	170	4	.	.	PROPN
ftr-465	170	5	no	no	PROPN
ftr-465	170	6	.	.	NOUN
ftr-465	170	7	1860	1860	NUM
ftr-465	170	8	,	,	PUNCT
ftr-465	171	1	75th	75th	ADJ
ftr-465	171	2	cong	cong	NOUN
ftr-465	171	3	.	.	PUNCT
ftr-465	171	4	,	,	PUNCT
ftr-465	171	5	3d	3d	PROPN
ftr-465	171	6	sess	sess	NOUN
ftr-465	171	7	.	.	PUNCT
ftr-465	172	1	19	19	NUM
ftr-465	172	2	(	(	PUNCT
ftr-465	172	3	1938	1938	NUM
ftr-465	172	4	)	)	PUNCT
ftr-465	172	5	.	.	PUNCT
ftr-465	173	1	19	19	NUM
ftr-465	173	2	.	.	PUNCT
ftr-465	174	1	"	"	PUNCT
ftr-465	174	2	[	[	X
ftr-465	174	3	u]nder	u]nder	ADP
ftr-465	174	4	this	this	DET
ftr-465	174	5	law	law	NOUN
ftr-465	174	6	,	,	PUNCT
ftr-465	174	7	in	in	ADP
ftr-465	174	8	view	view	NOUN
ftr-465	174	9	of	of	ADP
ftr-465	174	10	the	the	DET
ftr-465	174	11	fact	fact	NOUN
ftr-465	174	12	that	that	SCONJ
ftr-465	174	13	bequests	bequest	NOUN
ftr-465	174	14	for	for	ADP
ftr-465	174	15	public	public	ADJ
ftr-465	174	16	purposes	purpose	NOUN
ftr-465	174	17	operate	operate	VERB
ftr-465	174	18	in	in	ADP
ftr-465	174	19	aid	aid	NOUN
ftr-465	174	20	of	of	ADP
ftr-465	174	21	good	good	ADJ
ftr-465	174	22	government	government	NOUN
ftr-465	174	23	and	and	CCONJ
ftr-465	174	24	perform	perform	VERB
ftr-465	174	25	by	by	ADP
ftr-465	174	26	private	private	ADJ
ftr-465	174	27	means	mean	NOUN
ftr-465	174	28	what	what	PRON
ftr-465	174	29	ultimately	ultimately	ADV
ftr-465	174	30	would	would	AUX
ftr-465	174	31	fall	fall	VERB
ftr-465	174	32	upon	upon	SCONJ
ftr-465	174	33	the	the	DET
ftr-465	174	34	public	public	NOUN
ftr-465	174	35	,	,	PUNCT
ftr-465	174	36	exemption	exemption	NOUN
ftr-465	174	37	from	from	ADP
ftr-465	174	38	taxation	taxation	NOUN
ftr-465	174	39	is	be	AUX
ftr-465	174	40	not	not	PART
ftr-465	174	41	so	so	ADV
ftr-465	174	42	much	much	ADV
ftr-465	174	43	a	a	DET
ftr-465	174	44	matter	matter	NOUN
ftr-465	174	45	of	of	ADP
ftr-465	174	46	grace	grace	NOUN
ftr-465	174	47	or	or	CCONJ
ftr-465	174	48	favor	favor	NOUN
ftr-465	174	49	as	as	ADP
ftr-465	174	50	rather	rather	ADV
ftr-465	174	51	an	an	DET
ftr-465	174	52	act	act	NOUN
ftr-465	174	53	of	of	ADP
ftr-465	174	54	public	public	ADJ
ftr-465	174	55	justice	justice	NOUN
ftr-465	174	56	.	.	PUNCT
ftr-465	174	57	"	"	PUNCT
ftr-465	175	1	maurice	maurice	PROPN
ftr-465	175	2	finkelstein	finkelstein	PROPN
ftr-465	175	3	,	,	PUNCT
ftr-465	175	4	freedom	freedom	NOUN
ftr-465	175	5	from	from	ADP
ftr-465	175	6	uncertainty	uncertainty	NOUN
ftr-465	175	7	in	in	ADP
ftr-465	175	8	income	income	NOUN
ftr-465	175	9	tax	tax	NOUN
ftr-465	175	10	exemptions	exemption	NOUN
ftr-465	175	11	,	,	PUNCT
ftr-465	175	12	48	48	NUM
ftr-465	175	13	mich	mich	PROPN
ftr-465	175	14	.	.	PUNCT
ftr-465	176	1	l.	l.	PROPN
ftr-465	176	2	rev	rev	PROPN
ftr-465	176	3	.	.	PROPN
ftr-465	176	4	449	449	NUM
ftr-465	176	5	,	,	PUNCT
ftr-465	176	6	451	451	NUM
ftr-465	176	7	(	(	PUNCT
ftr-465	176	8	1950	1950	NUM
ftr-465	176	9	)	)	PUNCT
ftr-465	176	10	(	(	PUNCT
ftr-465	176	11	quoting	quote	VERB
ftr-465	176	12	harrison	harrison	PROPN
ftr-465	176	13	v.	v.	PROPN
ftr-465	176	14	barker	barker	PROPN
ftr-465	176	15	annuity	annuity	PROPN
ftr-465	176	16	fund	fund	PROPN
ftr-465	176	17	,	,	PUNCT
ftr-465	176	18	90	90	NUM
ftr-465	176	19	f.2d	f.2d	NOUN
ftr-465	176	20	286	286	NUM
ftr-465	176	21	,	,	PUNCT
ftr-465	176	22	288	288	NUM
ftr-465	176	23	(	(	PUNCT
ftr-465	176	24	7th	7th	ADJ
ftr-465	176	25	cir	cir	NOUN
ftr-465	176	26	.	.	PUNCT
ftr-465	176	27	1937	1937	NUM
ftr-465	176	28	)	)	PUNCT
ftr-465	176	29	)	)	PUNCT
ftr-465	176	30	.	.	PUNCT
ftr-465	177	1	20	20	NUM
ftr-465	177	2	.	.	PUNCT
ftr-465	178	1	some	some	DET
ftr-465	178	2	commentators	commentator	NOUN
ftr-465	178	3	view	view	VERB
ftr-465	178	4	the	the	DET
ftr-465	178	5	revenue	revenue	NOUN
ftr-465	178	6	loss	loss	NOUN
ftr-465	178	7	resulting	result	VERB
ftr-465	178	8	from	from	ADP
ftr-465	178	9	a	a	DET
ftr-465	178	10	tax	tax	NOUN
ftr-465	178	11	incentive	incentive	NOUN
ftr-465	178	12	designed	design	VERB
ftr-465	178	13	to	to	PART
ftr-465	178	14	further	further	VERB
ftr-465	178	15	a	a	DET
ftr-465	178	16	social	social	ADJ
ftr-465	178	17	goal	goal	NOUN
ftr-465	178	18	(	(	PUNCT
ftr-465	178	19	e.g.	e.g.	ADV
ftr-465	178	20	,	,	PUNCT
ftr-465	178	21	exemption	exemption	NOUN
ftr-465	178	22	from	from	ADP
ftr-465	178	23	tax	tax	NOUN
ftr-465	178	24	)	)	PUNCT
ftr-465	178	25	as	as	ADP
ftr-465	178	26	economically	economically	ADV
ftr-465	178	27	equivalent	equivalent	ADJ
ftr-465	178	28	to	to	ADP
ftr-465	178	29	the	the	DET
ftr-465	178	30	government	government	NOUN
ftr-465	178	31	collecting	collect	VERB
ftr-465	178	32	the	the	DET
ftr-465	178	33	tax	tax	NOUN
ftr-465	178	34	and	and	CCONJ
ftr-465	178	35	allocating	allocate	VERB
ftr-465	178	36	the	the	DET
ftr-465	178	37	revenue	revenue	NOUN
ftr-465	178	38	as	as	ADP
ftr-465	178	39	a	a	DET
ftr-465	178	40	direct	direct	ADJ
ftr-465	178	41	expenditure	expenditure	NOUN
ftr-465	178	42	through	through	ADP
ftr-465	178	43	grants	grant	NOUN
ftr-465	178	44	,	,	PUNCT
ftr-465	178	45	loans	loan	NOUN
ftr-465	178	46	,	,	PUNCT
ftr-465	178	47	and	and	CCONJ
ftr-465	178	48	guarantee	guarantee	NOUN
ftr-465	178	49	of	of	ADP
ftr-465	178	50	loans	loan	NOUN
ftr-465	178	51	.	.	PUNCT
ftr-465	179	1	these	these	DET
ftr-465	179	2	commentators	commentator	NOUN
ftr-465	179	3	look	look	VERB
ftr-465	179	4	upon	upon	SCONJ
ftr-465	179	5	tax	tax	NOUN
ftr-465	179	6	incentives	incentive	NOUN
ftr-465	179	7	with	with	ADP
ftr-465	179	8	disfavor	disfavor	NOUN
ftr-465	179	9	because	because	SCONJ
ftr-465	179	10	the	the	DET
ftr-465	179	11	foregone	foregone	NOUN
ftr-465	179	12	revenue	revenue	NOUN
ftr-465	179	13	is	be	AUX
ftr-465	179	14	not	not	PART
ftr-465	179	15	explicitly	explicitly	ADV
ftr-465	179	16	accounted	account	VERB
ftr-465	179	17	for	for	ADP
ftr-465	179	18	in	in	ADP
ftr-465	179	19	the	the	DET
ftr-465	179	20	federal	federal	ADJ
ftr-465	179	21	budget	budget	NOUN
ftr-465	179	22	and	and	CCONJ
ftr-465	179	23	there	there	PRON
ftr-465	179	24	is	be	VERB
ftr-465	179	25	consequently	consequently	ADV
ftr-465	179	26	no	no	DET
ftr-465	179	27	public	public	ADJ
ftr-465	179	28	and	and	CCONJ
ftr-465	179	29	legislative	legislative	ADJ
ftr-465	179	30	review	review	NOUN
ftr-465	179	31	of	of	ADP
ftr-465	179	32	what	what	PRON
ftr-465	179	33	is	be	AUX
ftr-465	179	34	essentially	essentially	ADV
ftr-465	179	35	a	a	DET
ftr-465	179	36	concealed	conceal	VERB
ftr-465	179	37	federal	federal	ADJ
ftr-465	179	38	subsidy	subsidy	NOUN
ftr-465	179	39	.	.	PUNCT
ftr-465	180	1	see	see	VERB
ftr-465	180	2	stanley	stanley	PROPN
ftr-465	180	3	s.	s.	PROPN
ftr-465	180	4	surrey	surrey	PROPN
ftr-465	180	5	,	,	PUNCT
ftr-465	180	6	tax	tax	NOUN
ftr-465	180	7	incentives	incentive	NOUN
ftr-465	180	8	as	as	ADP
ftr-465	180	9	a	a	DET
ftr-465	180	10	device	device	NOUN
ftr-465	180	11	for	for	ADP
ftr-465	180	12	implementing	implement	VERB
ftr-465	180	13	government	government	NOUN
ftr-465	180	14	policy	policy	NOUN
ftr-465	180	15	:	:	PUNCT
ftr-465	180	16	a	a	DET
ftr-465	180	17	comparison	comparison	NOUN
ftr-465	180	18	with	with	ADP
ftr-465	180	19	direct	direct	ADJ
ftr-465	180	20	government	government	NOUN
ftr-465	180	21	expenditures	expenditure	NOUN
ftr-465	180	22	,	,	PUNCT
ftr-465	180	23	83	83	NUM
ftr-465	180	24	harv	harv	NOUN
ftr-465	180	25	.	.	PUNCT
ftr-465	181	1	l.	l.	PROPN
ftr-465	181	2	rev	rev	PROPN
ftr-465	181	3	.	.	PROPN
ftr-465	181	4	705	705	NUM
ftr-465	181	5	(	(	PUNCT
ftr-465	181	6	1970	1970	NUM
ftr-465	181	7	)	)	PUNCT
ftr-465	181	8	;	;	PUNCT
ftr-465	181	9	comment	comment	NOUN
ftr-465	181	10	,	,	PUNCT
ftr-465	181	11	tax	tax	NOUN
ftr-465	181	12	incentives	incentive	NOUN
ftr-465	181	13	as	as	ADP
ftr-465	181	14	state	state	NOUN
ftr-465	181	15	action	action	NOUN
ftr-465	181	16	,	,	PUNCT
ftr-465	181	17	122	122	NUM
ftr-465	181	18	u.	u.	PROPN
ftr-465	181	19	pa	pa	PROPN
ftr-465	181	20	.	.	PUNCT
ftr-465	181	21	l.	l.	PROPN
ftr-465	181	22	rev	rev	PROPN
ftr-465	181	23	.	.	PROPN
ftr-465	182	1	414	414	NUM
ftr-465	182	2	(	(	PUNCT
ftr-465	182	3	1973	1973	NUM
ftr-465	182	4	)	)	PUNCT
ftr-465	182	5	.	.	PUNCT
ftr-465	183	1	professors	professor	NOUN
ftr-465	183	2	bittker	bittker	VERB
ftr-465	183	3	,	,	PUNCT
ftr-465	183	4	surrey	surrey	VERB
ftr-465	183	5	,	,	PUNCT
ftr-465	183	6	and	and	CCONJ
ftr-465	183	7	hellmuth	hellmuth	PROPN
ftr-465	183	8	have	have	AUX
ftr-465	183	9	vigorously	vigorously	ADV
ftr-465	183	10	debated	debate	VERB
ftr-465	183	11	the	the	DET
ftr-465	183	12	issue	issue	NOUN
ftr-465	183	13	.	.	PUNCT
ftr-465	184	1	see	see	VERB
ftr-465	184	2	boris	boris	PROPN
ftr-465	184	3	i.	i.	PROPN
ftr-465	184	4	bittker	bittker	PROPN
ftr-465	184	5	,	,	PUNCT
ftr-465	184	6	accounting	account	VERB
ftr-465	184	7	for	for	ADP
ftr-465	184	8	federal	federal	ADJ
ftr-465	184	9	"	"	PUNCT
ftr-465	184	10	tax	tax	NOUN
ftr-465	184	11	subsidies	subsidy	NOUN
ftr-465	184	12	"	"	PUNCT
ftr-465	184	13	in	in	ADP
ftr-465	184	14	the	the	DET
ftr-465	184	15	national	national	ADJ
ftr-465	184	16	budget	budget	NOUN
ftr-465	184	17	,	,	PUNCT
ftr-465	184	18	22	22	NUM
ftr-465	184	19	nat'l	nat'l	PROPN
ftr-465	184	20	tax	tax	NOUN
ftr-465	184	21	j.	j.	PROPN
ftr-465	184	22	244	244	NUM
ftr-465	184	23	(	(	PUNCT
ftr-465	184	24	1969	1969	NUM
ftr-465	184	25	)	)	PUNCT
ftr-465	184	26	;	;	PUNCT
ftr-465	184	27	stanley	stanley	PROPN
ftr-465	184	28	s.	s.	PROPN
ftr-465	184	29	surrey	surrey	PROPN
ftr-465	184	30	&	&	CCONJ
ftr-465	184	31	william	william	PROPN
ftr-465	184	32	f.	f.	PROPN
ftr-465	184	33	hellmuth	hellmuth	PROPN
ftr-465	184	34	,	,	PUNCT
ftr-465	184	35	the	the	DET
ftr-465	184	36	tax	tax	NOUN
ftr-465	184	37	expenditure	expenditure	NOUN
ftr-465	184	38	budget	budget	NOUN
ftr-465	184	39	-	-	PUNCT
ftr-465	184	40	response	response	NOUN
ftr-465	184	41	to	to	ADP
ftr-465	184	42	professor	professor	NOUN
ftr-465	184	43	bittker	bittker	NOUN
ftr-465	184	44	,	,	PUNCT
ftr-465	184	45	22	22	NUM
ftr-465	184	46	nat'l	nat'l	PROPN
ftr-465	184	47	tax	tax	NOUN
ftr-465	184	48	j.	j.	PROPN
ftr-465	184	49	528	528	NUM
ftr-465	184	50	(	(	PUNCT
ftr-465	184	51	1969	1969	NUM
ftr-465	184	52	)	)	PUNCT
ftr-465	184	53	;	;	PUNCT
ftr-465	184	54	boris	boris	PROPN
ftr-465	184	55	i.	i.	PROPN
ftr-465	184	56	bittker	bittker	PROPN
ftr-465	184	57	,	,	PUNCT
ftr-465	184	58	the	the	DET
ftr-465	184	59	tax	tax	NOUN
ftr-465	184	60	expenditure	expenditure	NOUN
ftr-465	184	61	budget	budget	NOUN
ftr-465	184	62	-	-	PUNCT
ftr-465	184	63	a	a	DET
ftr-465	184	64	reply	reply	NOUN
ftr-465	184	65	to	to	ADP
ftr-465	184	66	professors	professor	NOUN
ftr-465	184	67	surrey	surrey	PROPN
ftr-465	184	68	&	&	CCONJ
ftr-465	184	69	hellmuth	hellmuth	PROPN
ftr-465	184	70	,	,	PUNCT
ftr-465	184	71	22	22	NUM
ftr-465	184	72	nat'l	nat'l	PROPN
ftr-465	184	73	tax	tax	NOUN
ftr-465	184	74	j.	j.	PROPN
ftr-465	184	75	538	538	NUM
ftr-465	184	76	(	(	PUNCT
ftr-465	184	77	1969	1969	NUM
ftr-465	184	78	)	)	PUNCT
ftr-465	184	79	.	.	PUNCT
ftr-465	185	1	this	this	DET
ftr-465	185	2	article	article	NOUN
ftr-465	185	3	views	view	VERB
ftr-465	185	4	the	the	DET
ftr-465	185	5	§	§	PROPN
ftr-465	185	6	501(c)(3	501(c)(3	NUM
ftr-465	185	7	)	)	PUNCT
ftr-465	185	8	exemption	exemption	NOUN
ftr-465	185	9	from	from	ADP
ftr-465	185	10	tax	tax	NOUN
ftr-465	185	11	as	as	ADP
ftr-465	185	12	a	a	DET
ftr-465	185	13	federal	federal	ADJ
ftr-465	185	14	subsidy	subsidy	NOUN
ftr-465	185	15	,	,	PUNCT
ftr-465	185	16	imprecise	imprecise	ADV
ftr-465	185	17	as	as	SCONJ
ftr-465	185	18	it	it	PRON
ftr-465	185	19	is	be	AUX
ftr-465	185	20	,	,	PUNCT
ftr-465	185	21	granted	grant	VERB
ftr-465	185	22	to	to	ADP
ftr-465	185	23	broad	broad	ADJ
ftr-465	185	24	classifications	classification	NOUN
ftr-465	185	25	of	of	ADP
ftr-465	185	26	socially	socially	ADV
ftr-465	185	27	essential	essential	ADJ
ftr-465	185	28	or	or	CCONJ
ftr-465	185	29	important	important	ADJ
ftr-465	185	30	activities	activity	NOUN
ftr-465	185	31	conducted	conduct	VERB
ftr-465	185	32	by	by	ADP
ftr-465	185	33	charitable	charitable	ADJ
ftr-465	185	34	,	,	PUNCT
ftr-465	185	35	nonprofit	nonprofit	ADJ
ftr-465	185	36	organizations	organization	NOUN
ftr-465	185	37	in	in	ADP
ftr-465	185	38	part	part	NOUN
ftr-465	185	39	as	as	ADP
ftr-465	185	40	an	an	DET
ftr-465	185	41	affirmation	affirmation	NOUN
ftr-465	185	42	of	of	ADP
ftr-465	185	43	the	the	DET
ftr-465	185	44	principle	principle	NOUN
ftr-465	185	45	of	of	ADP
ftr-465	185	46	decentralization	decentralization	NOUN
ftr-465	185	47	of	of	ADP
ftr-465	185	48	institutionalized	institutionalized	ADJ
ftr-465	185	49	power	power	NOUN
ftr-465	185	50	in	in	ADP
ftr-465	185	51	america	america	PROPN
ftr-465	185	52	.	.	PUNCT
ftr-465	186	1	a	a	DET
ftr-465	186	2	shift	shift	NOUN
ftr-465	186	3	in	in	ADP
ftr-465	186	4	power	power	NOUN
ftr-465	186	5	from	from	ADP
ftr-465	186	6	the	the	DET
ftr-465	186	7	charity	charity	NOUN
ftr-465	186	8	to	to	ADP
ftr-465	186	9	the	the	DET
ftr-465	186	10	federal	federal	ADJ
ftr-465	186	11	government	government	NOUN
ftr-465	186	12	implicit	implicit	ADJ
ftr-465	186	13	in	in	ADP
ftr-465	186	14	the	the	DET
ftr-465	186	15	repeal	repeal	NOUN
ftr-465	186	16	of	of	ADP
ftr-465	186	17	the	the	DET
ftr-465	186	18	exemption	exemption	NOUN
ftr-465	186	19	(	(	PUNCT
ftr-465	186	20	i.e.	i.e.	X
ftr-465	186	21	,	,	PUNCT
ftr-465	186	22	the	the	DET
ftr-465	186	23	right	right	NOUN
ftr-465	186	24	to	to	PART
ftr-465	186	25	decide	decide	VERB
ftr-465	186	26	how	how	SCONJ
ftr-465	186	27	to	to	PART
ftr-465	186	28	spend	spend	VERB
ftr-465	186	29	the	the	DET
ftr-465	186	30	tax	tax	NOUN
ftr-465	186	31	collected	collect	VERB
ftr-465	186	32	or	or	CCONJ
ftr-465	186	33	whether	whether	SCONJ
ftr-465	186	34	even	even	ADV
ftr-465	186	35	to	to	PART
ftr-465	186	36	spend	spend	VERB
ftr-465	186	37	it	it	PRON
ftr-465	186	38	on	on	ADP
ftr-465	186	39	501(c)(3	501(c)(3	NUM
ftr-465	186	40	)	)	PUNCT
ftr-465	186	41	type	type	NOUN
ftr-465	186	42	activities	activity	NOUN
ftr-465	186	43	)	)	PUNCT
ftr-465	186	44	contravenes	contravene	VERB
ftr-465	186	45	this	this	DET
ftr-465	186	46	principle	principle	NOUN
ftr-465	186	47	.	.	PUNCT
ftr-465	187	1	see	see	VERB
ftr-465	187	2	liles	liles	PROPN
ftr-465	187	3	&	&	CCONJ
ftr-465	187	4	blum	blum	PROPN
ftr-465	187	5	,	,	PUNCT
ftr-465	187	6	supra	supra	PROPN
ftr-465	187	7	note	note	NOUN
ftr-465	187	8	2	2	NUM
ftr-465	187	9	,	,	PUNCT
ftr-465	187	10	at	at	ADP
ftr-465	187	11	56	56	NUM
ftr-465	187	12	(	(	PUNCT
ftr-465	187	13	"	"	PUNCT
ftr-465	187	14	having	having	AUX
ftr-465	187	15	come	come	VERB
ftr-465	187	16	this	this	PRON
ftr-465	187	17	far	far	ADV
ftr-465	187	18	and	and	CCONJ
ftr-465	187	19	having	having	AUX
ftr-465	187	20	achieved	achieve	VERB
ftr-465	187	21	so	so	ADV
ftr-465	187	22	much	much	ADV
ftr-465	187	23	under	under	ADP
ftr-465	187	24	a	a	DET
ftr-465	187	25	tax	tax	NOUN
ftr-465	187	26	system	system	NOUN
ftr-465	187	27	which	which	PRON
ftr-465	187	28	encourages	encourage	VERB
ftr-465	187	29	private	private	ADJ
ftr-465	187	30	philanthropy	philanthropy	NOUN
ftr-465	187	31	,	,	PUNCT
ftr-465	187	32	it	it	PRON
ftr-465	187	33	would	would	AUX
ftr-465	187	34	be	be	AUX
ftr-465	187	35	a	a	DET
ftr-465	187	36	disaster	disaster	NOUN
ftr-465	187	37	if	if	SCONJ
ftr-465	187	38	we	we	PRON
ftr-465	187	39	were	be	AUX
ftr-465	187	40	at	at	ADP
ftr-465	187	41	this	this	DET
ftr-465	187	42	late	late	ADJ
ftr-465	187	43	date	date	NOUN
ftr-465	187	44	to	to	PART
ftr-465	187	45	decide	decide	VERB
ftr-465	187	46	to	to	PART
ftr-465	187	47	junk	junk	VERB
ftr-465	187	48	the	the	DET
ftr-465	187	49	present	present	ADJ
ftr-465	187	50	system	system	NOUN
ftr-465	187	51	in	in	ADP
ftr-465	187	52	favor	favor	NOUN
ftr-465	187	53	of	of	ADP
ftr-465	187	54	some	some	DET
ftr-465	187	55	untried	untried	ADJ
ftr-465	187	56	scheme	scheme	NOUN
ftr-465	187	57	of	of	ADP
ftr-465	187	58	direct	direct	ADJ
ftr-465	187	59	government	government	NOUN
ftr-465	187	60	subsidy	subsidy	NOUN
ftr-465	187	61	or	or	CCONJ
ftr-465	187	62	operation	operation	NOUN
ftr-465	187	63	of	of	ADP
ftr-465	187	64	all	all	DET
ftr-465	187	65	charity	charity	NOUN
ftr-465	187	66	.	.	PUNCT
ftr-465	188	1	"	"	PUNCT
ftr-465	188	2	)	)	PUNCT
ftr-465	188	3	;	;	PUNCT
ftr-465	188	4	see	see	VERB
ftr-465	188	5	also	also	ADV
ftr-465	188	6	james	james	PROPN
ftr-465	188	7	t.y	t.y	PROPN
ftr-465	188	8	.	.	PROPN
ftr-465	188	9	yang	yang	PROPN
ftr-465	188	10	,	,	PUNCT
ftr-465	188	11	collaboration	collaboration	NOUN
ftr-465	188	12	between	between	ADP
ftr-465	188	13	nonprofit	nonprofit	ADJ
ftr-465	188	14	universities	university	NOUN
ftr-465	188	15	and	and	CCONJ
ftr-465	188	16	commercial	commercial	ADJ
ftr-465	188	17	enterprises	enterprise	NOUN
ftr-465	188	18	:	:	PUNCT
ftr-465	188	19	the	the	DET
ftr-465	188	20	rationale	rationale	NOUN
ftr-465	188	21	for	for	ADP
ftr-465	188	22	exempting	exempt	VERB
ftr-465	188	23	nonprofit	nonprofit	ADJ
ftr-465	188	24	universities	university	NOUN
ftr-465	188	25	from	from	ADP
ftr-465	188	26	federal	federal	ADJ
ftr-465	188	27	income	income	NOUN
ftr-465	188	28	taxation	taxation	NOUN
ftr-465	188	29	,	,	PUNCT
ftr-465	188	30	95	95	NUM
ftr-465	188	31	yale	yale	PROPN
ftr-465	188	32	l.j	l.j	PROPN
ftr-465	188	33	.	.	PROPN
ftr-465	188	34	1857	1857	NUM
ftr-465	188	35	,	,	PUNCT
ftr-465	188	36	1874	1874	NUM
ftr-465	189	1	[	[	X
ftr-465	189	2	vol	vol	X
ftr-465	189	3	3:7	3:7	NUM
ftr-465	189	4	unfair	unfair	ADJ
ftr-465	189	5	business	business	NOUN
ftr-465	189	6	competition	competition	NOUN
ftr-465	189	7	to	to	PART
ftr-465	189	8	expend	expend	VERB
ftr-465	189	9	amounts	amount	VERB
ftr-465	189	10	far	far	ADV
ftr-465	189	11	in	in	ADP
ftr-465	189	12	excess	excess	NOUN
ftr-465	189	13	of	of	ADP
ftr-465	189	14	the	the	DET
ftr-465	189	15	foregone	foregone	NOUN
ftr-465	189	16	tax	tax	NOUN
ftr-465	189	17	to	to	PART
ftr-465	189	18	meet	meet	VERB
ftr-465	189	19	the	the	DET
ftr-465	189	20	same	same	ADJ
ftr-465	189	21	public	public	NOUN
ftr-465	189	22	need	need	NOUN
ftr-465	189	23	now	now	ADV
ftr-465	189	24	being	be	AUX
ftr-465	189	25	met	meet	VERB
ftr-465	189	26	by	by	ADP
ftr-465	189	27	a	a	DET
ftr-465	189	28	tax	tax	NOUN
ftr-465	189	29	exempt	exempt	ADJ
ftr-465	189	30	nonprofit	nonprofit	ADJ
ftr-465	189	31	charity	charity	NOUN
ftr-465	189	32	.	.	PUNCT
ftr-465	190	1	"	"	PUNCT
ftr-465	190	2	'	'	PUNCT
ftr-465	190	3	the	the	DET
ftr-465	190	4	most	most	ADV
ftr-465	190	5	appealing	appealing	ADJ
ftr-465	190	6	rationale	rationale	NOUN
ftr-465	190	7	for	for	ADP
ftr-465	190	8	the	the	DET
ftr-465	190	9	exemption	exemption	NOUN
ftr-465	190	10	,	,	PUNCT
ftr-465	190	11	but	but	CCONJ
ftr-465	190	12	one	one	NUM
ftr-465	190	13	admittedly	admittedly	ADV
ftr-465	190	14	resting	rest	VERB
ftr-465	190	15	on	on	ADP
ftr-465	190	16	value	value	NOUN
ftr-465	190	17	judgments	judgment	NOUN
ftr-465	190	18	and	and	CCONJ
ftr-465	190	19	assumptions	assumption	NOUN
ftr-465	190	20	that	that	PRON
ftr-465	190	21	are	be	AUX
ftr-465	190	22	difficult	difficult	ADJ
ftr-465	190	23	to	to	PART
ftr-465	190	24	test	test	VERB
ftr-465	190	25	,	,	PUNCT
ftr-465	190	26	justifies	justify	VERB
ftr-465	190	27	the	the	DET
ftr-465	190	28	tax	tax	NOUN
ftr-465	190	29	savings	saving	NOUN
ftr-465	190	30	afforded	afford	VERB
ftr-465	190	31	by	by	ADP
ftr-465	190	32	the	the	DET
ftr-465	190	33	exemption	exemption	NOUN
ftr-465	190	34	as	as	ADP
ftr-465	190	35	the	the	DET
ftr-465	190	36	result	result	NOUN
ftr-465	190	37	of	of	ADP
ftr-465	190	38	two	two	NUM
ftr-465	190	39	fundamental	fundamental	ADJ
ftr-465	190	40	hypotheses	hypothesis	NOUN
ftr-465	190	41	:	:	PUNCT
ftr-465	190	42	(	(	PUNCT
ftr-465	190	43	1	1	X
ftr-465	190	44	)	)	PUNCT
ftr-465	190	45	profit	profit	NOUN
ftr-465	190	46	motivated	motivated	ADJ
ftr-465	190	47	enterprise	enterprise	NOUN
ftr-465	190	48	can	can	AUX
ftr-465	190	49	not	not	PART
ftr-465	190	50	be	be	AUX
ftr-465	190	51	relied	rely	VERB
ftr-465	190	52	upon	upon	SCONJ
ftr-465	190	53	to	to	PART
ftr-465	190	54	meet	meet	VERB
ftr-465	190	55	the	the	DET
ftr-465	190	56	essential	essential	ADJ
ftr-465	190	57	or	or	CCONJ
ftr-465	190	58	important	important	ADJ
ftr-465	190	59	public	public	ADJ
ftr-465	190	60	needs	need	NOUN
ftr-465	190	61	enumerated	enumerate	VERB
ftr-465	190	62	in	in	ADP
ftr-465	190	63	section	section	NOUN
ftr-465	190	64	501(c)(3	501(c)(3	NOUN
ftr-465	190	65	)	)	PUNCT
ftr-465	190	66	that	that	PRON
ftr-465	190	67	have	have	AUX
ftr-465	190	68	been	be	AUX
ftr-465	190	69	historically	historically	ADV
ftr-465	190	70	addressed	address	VERB
ftr-465	190	71	by	by	ADP
ftr-465	190	72	the	the	DET
ftr-465	190	73	private	private	ADJ
ftr-465	190	74	,	,	PUNCT
ftr-465	190	75	nonprofit	nonprofit	ADJ
ftr-465	190	76	charitable	charitable	ADJ
ftr-465	190	77	sector	sector	NOUN
ftr-465	190	78	,	,	PUNCT
ftr-465	190	79	and	and	CCONJ
ftr-465	190	80	(	(	PUNCT
ftr-465	190	81	2	2	X
ftr-465	190	82	)	)	PUNCT
ftr-465	190	83	any	any	DET
ftr-465	190	84	shift	shift	NOUN
ftr-465	190	85	in	in	ADP
ftr-465	190	86	revenue	revenue	NOUN
ftr-465	190	87	and	and	CCONJ
ftr-465	190	88	decision	decision	NOUN
ftr-465	190	89	-	-	PUNCT
ftr-465	190	90	making	make	VERB
ftr-465	190	91	power	power	NOUN
ftr-465	190	92	from	from	ADP
ftr-465	190	93	the	the	DET
ftr-465	190	94	charitable	charitable	ADJ
ftr-465	190	95	sector	sector	NOUN
ftr-465	190	96	to	to	ADP
ftr-465	190	97	the	the	DET
ftr-465	190	98	federal	federal	ADJ
ftr-465	190	99	government	government	NOUN
ftr-465	190	100	implicit	implicit	ADJ
ftr-465	190	101	in	in	ADP
ftr-465	190	102	the	the	DET
ftr-465	190	103	repeal	repeal	NOUN
ftr-465	190	104	of	of	ADP
ftr-465	190	105	exemption	exemption	NOUN
ftr-465	190	106	could	could	AUX
ftr-465	190	107	not	not	PART
ftr-465	190	108	be	be	AUX
ftr-465	190	109	accomplished	accomplish	VERB
ftr-465	190	110	without	without	ADP
ftr-465	190	111	endangering	endanger	VERB
ftr-465	190	112	the	the	DET
ftr-465	190	113	decentralized	decentralize	VERB
ftr-465	190	114	form	form	NOUN
ftr-465	190	115	of	of	ADP
ftr-465	190	116	democracy	democracy	NOUN
ftr-465	190	117	as	as	SCONJ
ftr-465	190	118	it	it	PRON
ftr-465	190	119	has	have	AUX
ftr-465	190	120	developed	develop	VERB
ftr-465	190	121	in	in	ADP
ftr-465	190	122	the	the	DET
ftr-465	190	123	united	united	PROPN
ftr-465	190	124	states	states	PROPN
ftr-465	190	125	.	.	PUNCT
ftr-465	191	1	with	with	ADP
ftr-465	191	2	respect	respect	NOUN
ftr-465	191	3	to	to	ADP
ftr-465	191	4	the	the	DET
ftr-465	191	5	first	first	ADJ
ftr-465	191	6	hypothesis	hypothesis	NOUN
ftr-465	191	7	,	,	PUNCT
ftr-465	191	8	this	this	DET
ftr-465	191	9	view	view	NOUN
ftr-465	191	10	assumes	assume	VERB
ftr-465	191	11	that	that	SCONJ
ftr-465	191	12	if	if	SCONJ
ftr-465	191	13	a	a	DET
ftr-465	191	14	for	for	ADP
ftr-465	191	15	-	-	PUNCT
ftr-465	191	16	profit	profit	NOUN
ftr-465	191	17	business	business	NOUN
ftr-465	191	18	undertook	undertake	VERB
ftr-465	191	19	to	to	PART
ftr-465	191	20	meet	meet	VERB
ftr-465	191	21	a	a	DET
ftr-465	191	22	social	social	ADJ
ftr-465	191	23	need	need	NOUN
ftr-465	191	24	traditionally	traditionally	ADV
ftr-465	191	25	addressed	address	VERB
ftr-465	191	26	by	by	ADP
ftr-465	191	27	a	a	DET
ftr-465	191	28	501(c)(3	501(c)(3	NUM
ftr-465	191	29	)	)	PUNCT
ftr-465	191	30	organization	organization	NOUN
ftr-465	191	31	,	,	PUNCT
ftr-465	191	32	the	the	DET
ftr-465	191	33	primary	primary	ADJ
ftr-465	191	34	goal	goal	NOUN
ftr-465	191	35	of	of	ADP
ftr-465	191	36	the	the	DET
ftr-465	191	37	endeavor	endeavor	NOUN
ftr-465	191	38	would	would	AUX
ftr-465	191	39	be	be	AUX
ftr-465	191	40	profit	profit	NOUN
ftr-465	191	41	and	and	CCONJ
ftr-465	191	42	the	the	DET
ftr-465	191	43	fulfillment	fulfillment	NOUN
ftr-465	191	44	of	of	ADP
ftr-465	191	45	the	the	DET
ftr-465	191	46	social	social	ADJ
ftr-465	191	47	need	need	NOUN
ftr-465	191	48	would	would	AUX
ftr-465	191	49	be	be	AUX
ftr-465	191	50	but	but	CCONJ
ftr-465	191	51	the	the	DET
ftr-465	191	52	means	mean	NOUN
ftr-465	191	53	to	to	ADP
ftr-465	191	54	this	this	DET
ftr-465	191	55	end	end	NOUN
ftr-465	191	56	.	.	PUNCT
ftr-465	192	1	if	if	SCONJ
ftr-465	192	2	meeting	meet	VERB
ftr-465	192	3	the	the	DET
ftr-465	192	4	public	public	ADJ
ftr-465	192	5	need	need	NOUN
ftr-465	192	6	did	do	AUX
ftr-465	192	7	not	not	PART
ftr-465	192	8	appear	appear	VERB
ftr-465	192	9	to	to	PART
ftr-465	192	10	be	be	AUX
ftr-465	192	11	profitable	profitable	ADJ
ftr-465	192	12	prospectively	prospectively	ADV
ftr-465	192	13	,	,	PUNCT
ftr-465	192	14	or	or	CCONJ
ftr-465	192	15	if	if	SCONJ
ftr-465	192	16	it	it	PRON
ftr-465	192	17	turned	turn	VERB
ftr-465	192	18	out	out	ADP
ftr-465	192	19	to	to	PART
ftr-465	192	20	be	be	AUX
ftr-465	192	21	unprofitable	unprofitable	ADJ
ftr-465	192	22	,	,	PUNCT
ftr-465	192	23	the	the	DET
ftr-465	192	24	for	for	ADP
ftr-465	192	25	-	-	PUNCT
ftr-465	192	26	profit	profit	NOUN
ftr-465	192	27	business	business	NOUN
ftr-465	192	28	would	would	AUX
ftr-465	192	29	not	not	PART
ftr-465	192	30	embark	embark	VERB
ftr-465	192	31	upon	upon	SCONJ
ftr-465	192	32	the	the	DET
ftr-465	192	33	endeavor	endeavor	NOUN
ftr-465	192	34	or	or	CCONJ
ftr-465	192	35	would	would	AUX
ftr-465	192	36	later	later	ADV
ftr-465	192	37	abandon	abandon	VERB
ftr-465	192	38	it	it	PRON
ftr-465	192	39	.	.	PUNCT
ftr-465	193	1	moreover	moreover	ADV
ftr-465	193	2	,	,	PUNCT
ftr-465	193	3	in	in	ADP
ftr-465	193	4	an	an	DET
ftr-465	193	5	effort	effort	NOUN
ftr-465	193	6	to	to	PART
ftr-465	193	7	maximize	maximize	VERB
ftr-465	193	8	the	the	DET
ftr-465	193	9	bottom	bottom	ADJ
ftr-465	193	10	line	line	NOUN
ftr-465	193	11	,	,	PUNCT
ftr-465	193	12	the	the	DET
ftr-465	193	13	for	for	ADP
ftr-465	193	14	-	-	PUNCT
ftr-465	193	15	profit	profit	NOUN
ftr-465	193	16	business	business	NOUN
ftr-465	193	17	may	may	AUX
ftr-465	193	18	be	be	AUX
ftr-465	193	19	tempted	tempt	VERB
ftr-465	193	20	to	to	PART
ftr-465	193	21	sacrifice	sacrifice	VERB
ftr-465	193	22	the	the	DET
ftr-465	193	23	quality	quality	NOUN
ftr-465	193	24	of	of	ADP
ftr-465	193	25	the	the	DET
ftr-465	193	26	goods	good	NOUN
ftr-465	193	27	and	and	CCONJ
ftr-465	193	28	services	service	NOUN
ftr-465	193	29	offered	offer	VERB
ftr-465	193	30	to	to	PART
ftr-465	193	31	meet	meet	VERB
ftr-465	193	32	the	the	DET
ftr-465	193	33	public	public	ADJ
ftr-465	193	34	need	need	NOUN
ftr-465	193	35	.	.	PUNCT
ftr-465	194	1	this	this	DET
ftr-465	194	2	point	point	NOUN
ftr-465	194	3	appears	appear	VERB
ftr-465	194	4	to	to	PART
ftr-465	194	5	cut	cut	VERB
ftr-465	194	6	against	against	ADP
ftr-465	194	7	the	the	DET
ftr-465	194	8	classic	classic	ADJ
ftr-465	194	9	principle	principle	NOUN
ftr-465	194	10	that	that	SCONJ
ftr-465	194	11	only	only	ADV
ftr-465	194	12	the	the	DET
ftr-465	194	13	best	good	ADJ
ftr-465	194	14	quality	quality	NOUN
ftr-465	194	15	of	of	ADP
ftr-465	194	16	goods	good	NOUN
ftr-465	194	17	and	and	CCONJ
ftr-465	194	18	services	service	NOUN
ftr-465	194	19	serving	serve	VERB
ftr-465	194	20	a	a	DET
ftr-465	194	21	particular	particular	ADJ
ftr-465	194	22	market	market	NOUN
ftr-465	194	23	survive	survive	NOUN
ftr-465	194	24	in	in	ADP
ftr-465	194	25	a	a	DET
ftr-465	194	26	competitively	competitively	ADV
ftr-465	194	27	free	free	ADJ
ftr-465	194	28	marketplace	marketplace	NOUN
ftr-465	194	29	.	.	PUNCT
ftr-465	195	1	the	the	DET
ftr-465	195	2	"	"	PUNCT
ftr-465	195	3	free	free	ADJ
ftr-465	195	4	marketplace	marketplace	NOUN
ftr-465	195	5	"	"	PUNCT
ftr-465	195	6	(	(	PUNCT
ftr-465	195	7	1986	1986	NUM
ftr-465	195	8	)	)	PUNCT
ftr-465	195	9	(	(	PUNCT
ftr-465	195	10	arguing	argue	VERB
ftr-465	195	11	that	that	SCONJ
ftr-465	195	12	universities	university	NOUN
ftr-465	195	13	are	be	AUX
ftr-465	195	14	a	a	DET
ftr-465	195	15	better	well	ADJ
ftr-465	195	16	alternative	alternative	NOUN
ftr-465	195	17	to	to	PART
ftr-465	195	18	conduct	conduct	VERB
ftr-465	195	19	basic	basic	ADJ
ftr-465	195	20	scientific	scientific	ADJ
ftr-465	195	21	research	research	NOUN
ftr-465	195	22	than	than	ADP
ftr-465	195	23	the	the	DET
ftr-465	195	24	government	government	NOUN
ftr-465	195	25	because	because	SCONJ
ftr-465	195	26	of	of	ADP
ftr-465	195	27	the	the	DET
ftr-465	195	28	relative	relative	ADJ
ftr-465	195	29	independence	independence	NOUN
ftr-465	195	30	,	,	PUNCT
ftr-465	195	31	freedom	freedom	NOUN
ftr-465	195	32	from	from	ADP
ftr-465	195	33	sluggish	sluggish	ADJ
ftr-465	195	34	and	and	CCONJ
ftr-465	195	35	expensive	expensive	ADJ
ftr-465	195	36	bureaucracy	bureaucracy	NOUN
ftr-465	195	37	,	,	PUNCT
ftr-465	195	38	encouragement	encouragement	NOUN
ftr-465	195	39	of	of	ADP
ftr-465	195	40	private	private	ADJ
ftr-465	195	41	philanthropy	philanthropy	NOUN
ftr-465	195	42	,	,	PUNCT
ftr-465	195	43	and	and	CCONJ
ftr-465	195	44	link	link	VERB
ftr-465	195	45	to	to	ADP
ftr-465	195	46	training	training	NOUN
ftr-465	195	47	)	)	PUNCT
ftr-465	195	48	.	.	PUNCT
ftr-465	196	1	the	the	DET
ftr-465	196	2	501(c)(3	501(c)(3	NOUN
ftr-465	196	3	)	)	PUNCT
ftr-465	196	4	exemption	exemption	NOUN
ftr-465	196	5	from	from	ADP
ftr-465	196	6	tax	tax	NOUN
ftr-465	196	7	does	do	AUX
ftr-465	196	8	not	not	PART
ftr-465	196	9	imply	imply	VERB
ftr-465	196	10	that	that	SCONJ
ftr-465	196	11	congress	congress	PROPN
ftr-465	196	12	endorse	endorse	VERB
ftr-465	196	13	the	the	DET
ftr-465	196	14	policies	policy	NOUN
ftr-465	196	15	of	of	ADP
ftr-465	196	16	any	any	DET
ftr-465	196	17	given	give	VERB
ftr-465	196	18	nonprofit	nonprofit	ADJ
ftr-465	196	19	,	,	PUNCT
ftr-465	196	20	charitable	charitable	ADJ
ftr-465	196	21	organization	organization	NOUN
ftr-465	196	22	.	.	PUNCT
ftr-465	197	1	comment	comment	NOUN
ftr-465	197	2	,	,	PUNCT
ftr-465	197	3	supra	supra	PROPN
ftr-465	197	4	.	.	PUNCT
ftr-465	198	1	at	at	ADP
ftr-465	198	2	463	463	NUM
ftr-465	198	3	.	.	PUNCT
ftr-465	199	1	"	"	PUNCT
ftr-465	199	2	indeed	indeed	ADV
ftr-465	199	3	,	,	PUNCT
ftr-465	199	4	to	to	PART
ftr-465	199	5	characterize	characterize	VERB
ftr-465	199	6	every	every	DET
ftr-465	199	7	grant	grant	NOUN
ftr-465	199	8	of	of	ADP
ftr-465	199	9	tax	tax	NOUN
ftr-465	199	10	-	-	PUNCT
ftr-465	199	11	exempt	exempt	ADJ
ftr-465	199	12	status	status	NOUN
ftr-465	199	13	as	as	ADP
ftr-465	199	14	an	an	DET
ftr-465	199	15	approval	approval	NOUN
ftr-465	199	16	of	of	ADP
ftr-465	199	17	each	each	DET
ftr-465	199	18	underlying	underlie	VERB
ftr-465	199	19	activity	activity	NOUN
ftr-465	199	20	would	would	AUX
ftr-465	199	21	be	be	AUX
ftr-465	199	22	to	to	PART
ftr-465	199	23	render	render	VERB
ftr-465	199	24	the	the	DET
ftr-465	199	25	government	government	NOUN
ftr-465	199	26	's	's	PART
ftr-465	199	27	§	§	PROPN
ftr-465	199	28	501(c)(3	501(c)(3	NUM
ftr-465	199	29	)	)	PUNCT
ftr-465	199	30	approval	approval	NOUN
ftr-465	199	31	policies	policy	NOUN
ftr-465	199	32	nonsensical	nonsensical	ADJ
ftr-465	199	33	since	since	SCONJ
ftr-465	199	34	the	the	DET
ftr-465	199	35	government	government	NOUN
ftr-465	199	36	would	would	AUX
ftr-465	199	37	often	often	ADV
ftr-465	199	38	be	be	AUX
ftr-465	199	39	endorsing	endorse	VERB
ftr-465	199	40	various	various	ADJ
ftr-465	199	41	activities	activity	NOUN
ftr-465	199	42	that	that	PRON
ftr-465	199	43	work	work	VERB
ftr-465	199	44	at	at	ADP
ftr-465	199	45	complete	complete	PROPN
ftr-465	199	46	cross	cross	NOUN
ftr-465	199	47	purposes	purpose	NOUN
ftr-465	199	48	from	from	ADP
ftr-465	199	49	one	one	NUM
ftr-465	199	50	another	another	DET
ftr-465	199	51	.	.	PUNCT
ftr-465	199	52	"	"	PUNCT
ftr-465	200	1	comment	comment	NOUN
ftr-465	200	2	,	,	PUNCT
ftr-465	200	3	the	the	DET
ftr-465	200	4	revocation	revocation	NOUN
ftr-465	200	5	of	of	ADP
ftr-465	200	6	tax	tax	NOUN
ftr-465	200	7	exemptions	exemption	NOUN
ftr-465	200	8	and	and	CCONJ
ftr-465	200	9	tax	tax	NOUN
ftr-465	200	10	deductions	deduction	NOUN
ftr-465	200	11	for	for	ADP
ftr-465	200	12	donations	donation	NOUN
ftr-465	200	13	to	to	ADP
ftr-465	200	14	501(c)(3	501(c)(3	NOUN
ftr-465	200	15	)	)	PUNCT
ftr-465	200	16	organizations	organization	NOUN
ftr-465	200	17	on	on	ADP
ftr-465	200	18	statutory	statutory	ADJ
ftr-465	200	19	and	and	CCONJ
ftr-465	200	20	constitutional	constitutional	ADJ
ftr-465	200	21	grounds	ground	NOUN
ftr-465	200	22	,	,	PUNCT
ftr-465	200	23	30	30	NUM
ftr-465	200	24	ucla	ucla	NOUN
ftr-465	200	25	l	l	PROPN
ftr-465	200	26	rev	rev	PROPN
ftr-465	200	27	.	.	PROPN
ftr-465	200	28	156	156	NUM
ftr-465	200	29	,	,	PUNCT
ftr-465	200	30	184	184	NUM
ftr-465	200	31	(	(	PUNCT
ftr-465	200	32	1982	1982	NUM
ftr-465	200	33	)	)	PUNCT
ftr-465	200	34	.	.	PUNCT
ftr-465	201	1	for	for	ADP
ftr-465	201	2	example	example	NOUN
ftr-465	201	3	,	,	PUNCT
ftr-465	201	4	both	both	DET
ftr-465	201	5	planned	plan	VERB
ftr-465	201	6	parenthood	parenthood	NOUN
ftr-465	201	7	and	and	CCONJ
ftr-465	201	8	"	"	PUNCT
ftr-465	201	9	pro	pro	ADJ
ftr-465	201	10	-	-	ADJ
ftr-465	201	11	life	life	ADJ
ftr-465	201	12	"	"	PUNCT
ftr-465	201	13	organizations	organization	NOUN
ftr-465	201	14	qualify	qualify	VERB
ftr-465	201	15	under	under	ADP
ftr-465	201	16	§	§	PROPN
ftr-465	201	17	501(c)(3	501(c)(3	NUM
ftr-465	201	18	)	)	PUNCT
ftr-465	201	19	.	.	PUNCT
ftr-465	202	1	i	i	PRON
ftr-465	202	2	d.	d.	PROPN
ftr-465	202	3	at	at	ADP
ftr-465	202	4	184	184	NUM
ftr-465	202	5	n.174	n.174	PRON
ftr-465	202	6	.	.	PUNCT
ftr-465	203	1	21	21	NUM
ftr-465	203	2	.	.	PUNCT
ftr-465	204	1	see	see	VERB
ftr-465	204	2	bittker	bittker	NOUN
ftr-465	204	3	&	&	CCONJ
ftr-465	204	4	rahdert	rahdert	PROPN
ftr-465	204	5	.	.	PUNCT
ftr-465	205	1	supra	supra	PROPN
ftr-465	205	2	note	note	PROPN
ftr-465	205	3	13	13	NUM
ftr-465	205	4	,	,	PUNCT
ftr-465	205	5	at	at	ADP
ftr-465	205	6	332	332	NUM
ftr-465	205	7	;	;	PUNCT
ftr-465	205	8	colombo	colombo	NOUN
ftr-465	205	9	,	,	PUNCT
ftr-465	205	10	supra	supra	PROPN
ftr-465	205	11	note	note	NOUN
ftr-465	205	12	2	2	NUM
ftr-465	205	13	,	,	PUNCT
ftr-465	205	14	at	at	ADP
ftr-465	205	15	862	862	NUM
ftr-465	205	16	-	-	SYM
ftr-465	205	17	64	64	NUM
ftr-465	205	18	.	.	PUNCT
ftr-465	206	1	colombo	colombo	NOUN
ftr-465	206	2	states	state	VERB
ftr-465	206	3	that	that	SCONJ
ftr-465	206	4	"	"	PUNCT
ftr-465	206	5	[	[	X
ftr-465	206	6	t]he	t]he	X
ftr-465	206	7	establishment	establishment	NOUN
ftr-465	206	8	and	and	CCONJ
ftr-465	206	9	maintenance	maintenance	NOUN
ftr-465	206	10	of	of	ADP
ftr-465	206	11	institutions	institution	NOUN
ftr-465	206	12	of	of	ADP
ftr-465	206	13	higher	high	ADJ
ftr-465	206	14	education	education	NOUN
ftr-465	206	15	is	be	AUX
ftr-465	206	16	certainly	certainly	ADV
ftr-465	206	17	not	not	PART
ftr-465	206	18	the	the	DET
ftr-465	206	19	responsibility	responsibility	NOUN
ftr-465	206	20	of	of	ADP
ftr-465	206	21	the	the	DET
ftr-465	206	22	federal	federal	ADJ
ftr-465	206	23	government	government	NOUN
ftr-465	206	24	.	.	PUNCT
ftr-465	207	1	"	"	PUNCT
ftr-465	207	2	colombo	colombo	NOUN
ftr-465	207	3	.	.	PUNCT
ftr-465	208	1	supra	supra	PROPN
ftr-465	208	2	note	note	NOUN
ftr-465	208	3	2	2	NUM
ftr-465	208	4	at	at	ADP
ftr-465	208	5	863	863	NUM
ftr-465	208	6	,	,	PUNCT
ftr-465	208	7	quoting	quote	VERB
ftr-465	208	8	chauncey	chauncey	PROPN
ftr-465	208	9	belknap	belknap	PROPN
ftr-465	208	10	,	,	PUNCT
ftr-465	208	11	the	the	DET
ftr-465	208	12	federal	federal	ADJ
ftr-465	208	13	income	income	NOUN
ftr-465	208	14	tax	tax	NOUN
ftr-465	208	15	exemption	exemption	NOUN
ftr-465	208	16	of	of	ADP
ftr-465	208	17	charitable	charitable	ADJ
ftr-465	208	18	organizations	organization	NOUN
ftr-465	208	19	:	:	PUNCT
ftr-465	208	20	its	its	PRON
ftr-465	208	21	history	history	NOUN
ftr-465	208	22	and	and	CCONJ
ftr-465	208	23	underlying	underlying	ADJ
ftr-465	208	24	policy	policy	NOUN
ftr-465	208	25	,	,	PUNCT
ftr-465	208	26	in	in	ADP
ftr-465	208	27	research	research	NOUN
ftr-465	208	28	papers	paper	NOUN
ftr-465	208	29	sponsored	sponsor	VERB
ftr-465	208	30	by	by	ADP
ftr-465	208	31	the	the	DET
ftr-465	208	32	commission	commission	NOUN
ftr-465	208	33	on	on	ADP
ftr-465	208	34	private	private	ADJ
ftr-465	208	35	philanthropy	philanthropy	NOUN
ftr-465	208	36	and	and	CCONJ
ftr-465	208	37	public	public	ADJ
ftr-465	208	38	needs	need	NOUN
ftr-465	208	39	2025	2025	NUM
ftr-465	208	40	,	,	PUNCT
ftr-465	208	41	2033	2033	NUM
ftr-465	208	42	(	(	PUNCT
ftr-465	208	43	u.	u.	PROPN
ftr-465	208	44	s.	s.	PROPN
ftr-465	208	45	dep't	dep't	PROPN
ftr-465	208	46	of	of	ADP
ftr-465	208	47	the	the	DET
ftr-465	208	48	treasury	treasury	PROPN
ftr-465	208	49	ed	ed	NOUN
ftr-465	208	50	.	.	PROPN
ftr-465	208	51	,	,	PUNCT
ftr-465	208	52	1977	1977	NUM
ftr-465	208	53	)	)	PUNCT
ftr-465	208	54	.	.	PUNCT
ftr-465	209	1	colombo	colombo	NOUN
ftr-465	209	2	correctly	correctly	ADV
ftr-465	209	3	points	point	VERB
ftr-465	209	4	out	out	ADP
ftr-465	209	5	that	that	SCONJ
ftr-465	209	6	the	the	DET
ftr-465	209	7	scope	scope	NOUN
ftr-465	209	8	of	of	ADP
ftr-465	209	9	activities	activity	NOUN
ftr-465	209	10	historically	historically	ADV
ftr-465	209	11	exempt	exempt	ADJ
ftr-465	209	12	from	from	ADP
ftr-465	209	13	tax	tax	NOUN
ftr-465	209	14	as	as	ADP
ftr-465	209	15	"	"	PUNCT
ftr-465	209	16	educational	educational	ADJ
ftr-465	209	17	"	"	PUNCT
ftr-465	209	18	extends	extend	VERB
ftr-465	209	19	beyond	beyond	ADP
ftr-465	209	20	what	what	PRON
ftr-465	209	21	could	could	AUX
ftr-465	209	22	be	be	AUX
ftr-465	209	23	argued	argue	VERB
ftr-465	209	24	as	as	ADP
ftr-465	209	25	being	be	AUX
ftr-465	209	26	within	within	ADP
ftr-465	209	27	the	the	DET
ftr-465	209	28	perimeters	perimeter	NOUN
ftr-465	209	29	of	of	ADP
ftr-465	209	30	governmental	governmental	ADJ
ftr-465	209	31	responsibility	responsibility	NOUN
ftr-465	209	32	.	.	PUNCT
ftr-465	210	1	i	i	PRON
ftr-465	210	2	d.	d.	PROPN
ftr-465	210	3	at	at	ADP
ftr-465	210	4	864	864	NUM
ftr-465	210	5	.	.	PUNCT
ftr-465	211	1	19961	19961	NUM
ftr-465	211	2	florida	florida	PROPN
ftr-465	211	3	tax	tax	NOUN
ftr-465	211	4	review	review	PROPN
ftr-465	211	5	principle	principle	NOUN
ftr-465	211	6	nevertheless	nevertheless	ADV
ftr-465	211	7	may	may	AUX
ftr-465	211	8	not	not	PART
ftr-465	211	9	work	work	VERB
ftr-465	211	10	to	to	PART
ftr-465	211	11	encourage	encourage	VERB
ftr-465	211	12	private	private	ADJ
ftr-465	211	13	enterprise	enterprise	NOUN
ftr-465	211	14	to	to	PART
ftr-465	211	15	offer	offer	VERB
ftr-465	211	16	the	the	DET
ftr-465	211	17	best	good	ADJ
ftr-465	211	18	quality	quality	NOUN
ftr-465	211	19	of	of	ADP
ftr-465	211	20	goods	good	NOUN
ftr-465	211	21	and	and	CCONJ
ftr-465	211	22	services	service	NOUN
ftr-465	211	23	of	of	ADP
ftr-465	211	24	the	the	DET
ftr-465	211	25	type	type	NOUN
ftr-465	211	26	now	now	ADV
ftr-465	211	27	offered	offer	VERB
ftr-465	211	28	by	by	ADP
ftr-465	211	29	501(c)(3	501(c)(3	NOUN
ftr-465	211	30	)	)	PUNCT
ftr-465	211	31	organizations	organization	NOUN
ftr-465	211	32	when	when	SCONJ
ftr-465	211	33	consumers	consumer	NOUN
ftr-465	211	34	have	have	VERB
ftr-465	211	35	difficulty	difficulty	NOUN
ftr-465	211	36	forming	form	VERB
ftr-465	211	37	an	an	DET
ftr-465	211	38	educated	educate	VERB
ftr-465	211	39	judgment	judgment	NOUN
ftr-465	211	40	as	as	ADP
ftr-465	211	41	to	to	ADP
ftr-465	211	42	what	what	PRON
ftr-465	211	43	they	they	PRON
ftr-465	211	44	or	or	CCONJ
ftr-465	211	45	society	society	NOUN
ftr-465	211	46	is	be	AUX
ftr-465	211	47	receiving	receive	VERB
ftr-465	211	48	.	.	PUNCT
ftr-465	212	1	22	22	NUM
ftr-465	213	1	how	how	SCONJ
ftr-465	213	2	,	,	PUNCT
ftr-465	213	3	for	for	ADP
ftr-465	213	4	example	example	NOUN
ftr-465	213	5	,	,	PUNCT
ftr-465	213	6	would	would	AUX
ftr-465	213	7	a	a	DET
ftr-465	213	8	forprofit	forprofit	NOUN
ftr-465	213	9	university	university	NOUN
ftr-465	213	10	's	's	PART
ftr-465	213	11	consumers	consumer	NOUN
ftr-465	213	12	judge	judge	VERB
ftr-465	213	13	the	the	DET
ftr-465	213	14	quality	quality	NOUN
ftr-465	213	15	of	of	ADP
ftr-465	213	16	the	the	DET
ftr-465	213	17	university	university	NOUN
ftr-465	213	18	's	's	PART
ftr-465	213	19	contribution	contribution	NOUN
ftr-465	213	20	to	to	ADP
ftr-465	213	21	literary	literary	ADJ
ftr-465	213	22	scholarship	scholarship	NOUN
ftr-465	213	23	or	or	CCONJ
ftr-465	213	24	to	to	ADP
ftr-465	213	25	pure	pure	ADJ
ftr-465	213	26	scientific	scientific	ADJ
ftr-465	213	27	research	research	NOUN
ftr-465	213	28	?	?	PUNCT
ftr-465	214	1	by	by	ADP
ftr-465	214	2	contrast	contrast	NOUN
ftr-465	214	3	,	,	PUNCT
ftr-465	214	4	the	the	DET
ftr-465	214	5	raison	raison	NOUN
ftr-465	214	6	d'8tre	d'8tre	NOUN
ftr-465	214	7	of	of	ADP
ftr-465	214	8	private	private	ADJ
ftr-465	214	9	,	,	PUNCT
ftr-465	214	10	nonprofit	nonprofit	ADJ
ftr-465	214	11	charitable	charitable	ADJ
ftr-465	214	12	organizations	organization	NOUN
ftr-465	214	13	described	describe	VERB
ftr-465	214	14	in	in	ADP
ftr-465	214	15	section	section	NOUN
ftr-465	214	16	501(c)(3	501(c)(3	NOUN
ftr-465	214	17	)	)	PUNCT
ftr-465	214	18	is	be	AUX
ftr-465	214	19	to	to	PART
ftr-465	214	20	address	address	VERB
ftr-465	214	21	a	a	DET
ftr-465	214	22	category	category	NOUN
ftr-465	214	23	of	of	ADP
ftr-465	214	24	public	public	ADJ
ftr-465	214	25	needs	need	NOUN
ftr-465	214	26	designated	designate	VERB
ftr-465	214	27	by	by	ADP
ftr-465	214	28	congress	congress	PROPN
ftr-465	214	29	as	as	ADP
ftr-465	214	30	essential	essential	ADJ
ftr-465	214	31	or	or	CCONJ
ftr-465	214	32	important	important	ADJ
ftr-465	214	33	,	,	PUNCT
ftr-465	214	34	and	and	CCONJ
ftr-465	214	35	not	not	PART
ftr-465	214	36	to	to	PART
ftr-465	214	37	earn	earn	VERB
ftr-465	214	38	profit	profit	NOUN
ftr-465	214	39	for	for	ADP
ftr-465	214	40	the	the	DET
ftr-465	214	41	benefit	benefit	NOUN
ftr-465	214	42	of	of	ADP
ftr-465	214	43	its	its	PRON
ftr-465	214	44	owners	owner	NOUN
ftr-465	214	45	or	or	CCONJ
ftr-465	214	46	other	other	ADJ
ftr-465	214	47	individuals	individual	NOUN
ftr-465	214	48	.	.	PUNCT
ftr-465	215	1	a	a	DET
ftr-465	215	2	501(c)(3	501(c)(3	NUM
ftr-465	215	3	)	)	PUNCT
ftr-465	215	4	organization	organization	NOUN
ftr-465	215	5	is	be	AUX
ftr-465	215	6	less	less	ADV
ftr-465	215	7	likely	likely	ADJ
ftr-465	215	8	to	to	PART
ftr-465	215	9	abandon	abandon	VERB
ftr-465	215	10	its	its	PRON
ftr-465	215	11	activities	activity	NOUN
ftr-465	215	12	for	for	ADP
ftr-465	215	13	lack	lack	NOUN
ftr-465	215	14	of	of	ADP
ftr-465	215	15	profit	profit	NOUN
ftr-465	215	16	,	,	PUNCT
ftr-465	215	17	and	and	CCONJ
ftr-465	215	18	there	there	PRON
ftr-465	215	19	is	be	VERB
ftr-465	215	20	far	far	ADV
ftr-465	215	21	less	less	ADJ
ftr-465	215	22	temptation	temptation	NOUN
ftr-465	215	23	to	to	PART
ftr-465	215	24	sacrifice	sacrifice	VERB
ftr-465	215	25	quality	quality	NOUN
ftr-465	215	26	for	for	ADP
ftr-465	215	27	the	the	DET
ftr-465	215	28	bottom	bottom	ADJ
ftr-465	215	29	line	line	NOUN
ftr-465	215	30	.	.	PUNCT
ftr-465	215	31	'	'	PUNCT
ftr-465	216	1	further	far	ADV
ftr-465	216	2	,	,	PUNCT
ftr-465	216	3	the	the	DET
ftr-465	216	4	amount	amount	NOUN
ftr-465	216	5	of	of	ADP
ftr-465	216	6	public	public	ADJ
ftr-465	216	7	financial	financial	ADJ
ftr-465	216	8	support	support	NOUN
ftr-465	216	9	received	receive	VERB
ftr-465	216	10	by	by	ADP
ftr-465	216	11	a	a	DET
ftr-465	216	12	501(c)(3	501(c)(3	NUM
ftr-465	216	13	)	)	PUNCT
ftr-465	216	14	organization	organization	NOUN
ftr-465	216	15	,	,	PUNCT
ftr-465	216	16	an	an	DET
ftr-465	216	17	indication	indication	NOUN
ftr-465	216	18	of	of	ADP
ftr-465	216	19	its	its	PRON
ftr-465	216	20	relevant	relevant	ADJ
ftr-465	216	21	success	success	NOUN
ftr-465	216	22	in	in	ADP
ftr-465	216	23	addressing	address	VERB
ftr-465	216	24	a	a	DET
ftr-465	216	25	public	public	ADJ
ftr-465	216	26	need	need	NOUN
ftr-465	216	27	,	,	PUNCT
ftr-465	216	28	extends	extend	VERB
ftr-465	216	29	beyond	beyond	ADP
ftr-465	216	30	the	the	DET
ftr-465	216	31	revenue	revenue	NOUN
ftr-465	216	32	received	receive	VERB
ftr-465	216	33	from	from	ADP
ftr-465	216	34	the	the	DET
ftr-465	216	35	consumers	consumer	NOUN
ftr-465	216	36	of	of	ADP
ftr-465	216	37	its	its	PRON
ftr-465	216	38	goods	good	NOUN
ftr-465	216	39	and	and	CCONJ
ftr-465	216	40	services	service	NOUN
ftr-465	216	41	to	to	PART
ftr-465	216	42	include	include	VERB
ftr-465	216	43	gifts	gift	NOUN
ftr-465	216	44	from	from	ADP
ftr-465	216	45	private	private	ADJ
ftr-465	216	46	citizens	citizen	NOUN
ftr-465	216	47	,	,	PUNCT
ftr-465	216	48	corporations	corporation	NOUN
ftr-465	216	49	,	,	PUNCT
ftr-465	216	50	and	and	CCONJ
ftr-465	216	51	foundations	foundation	NOUN
ftr-465	216	52	and	and	CCONJ
ftr-465	216	53	the	the	DET
ftr-465	216	54	income	income	NOUN
ftr-465	216	55	derived	derive	VERB
ftr-465	216	56	from	from	ADP
ftr-465	216	57	the	the	DET
ftr-465	216	58	investment	investment	NOUN
ftr-465	216	59	of	of	ADP
ftr-465	216	60	previously	previously	ADV
ftr-465	216	61	received	receive	VERB
ftr-465	216	62	donations	donation	NOUN
ftr-465	216	63	.	.	PUNCT
ftr-465	217	1	in	in	ADP
ftr-465	217	2	this	this	DET
ftr-465	217	3	view	view	NOUN
ftr-465	217	4	of	of	ADP
ftr-465	217	5	the	the	DET
ftr-465	217	6	exemption	exemption	NOUN
ftr-465	217	7	there	there	PRON
ftr-465	217	8	is	be	VERB
ftr-465	217	9	an	an	DET
ftr-465	217	10	essential	essential	ADJ
ftr-465	217	11	democratic	democratic	ADJ
ftr-465	217	12	decentralization	decentralization	NOUN
ftr-465	217	13	implicit	implicit	ADJ
ftr-465	217	14	in	in	ADP
ftr-465	217	15	the	the	DET
ftr-465	217	16	opportunity	opportunity	NOUN
ftr-465	217	17	afforded	afford	VERB
ftr-465	217	18	to	to	ADP
ftr-465	217	19	private	private	ADJ
ftr-465	217	20	citizens	citizen	NOUN
ftr-465	217	21	of	of	ADP
ftr-465	217	22	diverse	diverse	ADJ
ftr-465	217	23	religious	religious	ADJ
ftr-465	217	24	,	,	PUNCT
ftr-465	217	25	ethnic	ethnic	ADJ
ftr-465	217	26	,	,	PUNCT
ftr-465	217	27	and	and	CCONJ
ftr-465	217	28	racial	racial	ADJ
ftr-465	217	29	backgrounds	background	NOUN
ftr-465	217	30	and	and	CCONJ
ftr-465	217	31	with	with	ADP
ftr-465	217	32	different	different	ADJ
ftr-465	217	33	economic	economic	ADJ
ftr-465	217	34	,	,	PUNCT
ftr-465	217	35	political	political	ADJ
ftr-465	217	36	,	,	PUNCT
ftr-465	217	37	and	and	CCONJ
ftr-465	217	38	social	social	ADJ
ftr-465	217	39	agendas	agenda	NOUN
ftr-465	217	40	to	to	PART
ftr-465	217	41	contribute	contribute	VERB
ftr-465	217	42	their	their	PRON
ftr-465	217	43	time	time	NOUN
ftr-465	217	44	and	and	CCONJ
ftr-465	217	45	money	money	NOUN
ftr-465	217	46	to	to	ADP
ftr-465	217	47	the	the	DET
ftr-465	217	48	22	22	NUM
ftr-465	217	49	.	.	PUNCT
ftr-465	218	1	hansmann	hansmann	NOUN
ftr-465	218	2	calls	call	VERB
ftr-465	218	3	this	this	DET
ftr-465	218	4	"	"	PUNCT
ftr-465	218	5	contract	contract	NOUN
ftr-465	218	6	failure	failure	NOUN
ftr-465	218	7	.	.	PUNCT
ftr-465	218	8	"	"	PUNCT
ftr-465	219	1	see	see	VERB
ftr-465	219	2	hansmann	hansmann	NOUN
ftr-465	219	3	,	,	PUNCT
ftr-465	219	4	supra	supra	PROPN
ftr-465	219	5	note	note	PROPN
ftr-465	219	6	16	16	NUM
ftr-465	219	7	,	,	PUNCT
ftr-465	219	8	at	at	ADP
ftr-465	219	9	69	69	NUM
ftr-465	219	10	;	;	PUNCT
ftr-465	219	11	dennis	dennis	PROPN
ftr-465	219	12	zimmerman	zimmerman	PROPN
ftr-465	219	13	,	,	PUNCT
ftr-465	219	14	nonprofit	nonprofit	ADJ
ftr-465	219	15	organizations	organization	NOUN
ftr-465	219	16	,	,	PUNCT
ftr-465	219	17	social	social	ADJ
ftr-465	219	18	benefits	benefit	NOUN
ftr-465	219	19	,	,	PUNCT
ftr-465	219	20	and	and	CCONJ
ftr-465	219	21	tax	tax	NOUN
ftr-465	219	22	policy	policy	NOUN
ftr-465	219	23	,	,	PUNCT
ftr-465	219	24	44	44	NUM
ftr-465	219	25	nat'l	nat'l	PROPN
ftr-465	219	26	tax	tax	NOUN
ftr-465	219	27	j.	j.	PROPN
ftr-465	219	28	341	341	PROPN
ftr-465	219	29	,	,	PUNCT
ftr-465	219	30	342	342	NUM
ftr-465	219	31	(	(	PUNCT
ftr-465	219	32	1991	1991	NUM
ftr-465	219	33	):	):	PUNCT
ftr-465	219	34	here	here	ADV
ftr-465	219	35	the	the	DET
ftr-465	219	36	problem	problem	NOUN
ftr-465	219	37	is	be	AUX
ftr-465	219	38	one	one	NUM
ftr-465	219	39	of	of	ADP
ftr-465	219	40	an	an	DET
ftr-465	219	41	essentially	essentially	ADV
ftr-465	219	42	private	private	ADJ
ftr-465	219	43	good	good	NOUN
ftr-465	219	44	about	about	ADP
ftr-465	219	45	which	which	PRON
ftr-465	219	46	the	the	DET
ftr-465	219	47	seller	seller	NOUN
ftr-465	219	48	possesses	possess	VERB
ftr-465	219	49	much	much	ADV
ftr-465	219	50	more	more	ADJ
ftr-465	219	51	information	information	NOUN
ftr-465	219	52	than	than	ADP
ftr-465	219	53	the	the	DET
ftr-465	219	54	buyer	buyer	NOUN
ftr-465	219	55	,	,	PUNCT
ftr-465	219	56	leading	lead	VERB
ftr-465	219	57	to	to	ADP
ftr-465	219	58	a	a	DET
ftr-465	219	59	possibility	possibility	NOUN
ftr-465	219	60	that	that	SCONJ
ftr-465	219	61	the	the	DET
ftr-465	219	62	buyer	buyer	NOUN
ftr-465	219	63	will	will	AUX
ftr-465	219	64	be	be	AUX
ftr-465	219	65	taken	take	VERB
ftr-465	219	66	advantage	advantage	NOUN
ftr-465	219	67	of	of	ADP
ftr-465	219	68	by	by	ADP
ftr-465	219	69	the	the	DET
ftr-465	219	70	profitmotivated	profitmotivated	ADJ
ftr-465	219	71	seller	seller	NOUN
ftr-465	219	72	....	....	PUNCT
ftr-465	220	1	nursing	nursing	NOUN
ftr-465	220	2	homes	home	NOUN
ftr-465	220	3	and	and	CCONJ
ftr-465	220	4	mental	mental	ADJ
ftr-465	220	5	treatment	treatment	NOUN
ftr-465	220	6	facilities	facility	NOUN
ftr-465	220	7	are	be	AUX
ftr-465	220	8	thought	think	VERB
ftr-465	220	9	to	to	PART
ftr-465	220	10	be	be	AUX
ftr-465	220	11	good	good	ADJ
ftr-465	220	12	examples	example	NOUN
ftr-465	220	13	of	of	ADP
ftr-465	220	14	services	service	NOUN
ftr-465	220	15	that	that	PRON
ftr-465	220	16	fit	fit	VERB
ftr-465	220	17	this	this	DET
ftr-465	220	18	profile	profile	NOUN
ftr-465	220	19	.	.	PUNCT
ftr-465	221	1	in	in	ADP
ftr-465	221	2	such	such	ADJ
ftr-465	221	3	instances	instance	NOUN
ftr-465	221	4	,	,	PUNCT
ftr-465	221	5	the	the	DET
ftr-465	221	6	nondistribution	nondistribution	NOUN
ftr-465	221	7	constraint	constraint	NOUN
ftr-465	221	8	on	on	ADP
ftr-465	221	9	nonprofit	nonprofit	ADJ
ftr-465	221	10	organizations	organization	NOUN
ftr-465	221	11	(	(	PUNCT
ftr-465	221	12	the	the	DET
ftr-465	221	13	prohibition	prohibition	NOUN
ftr-465	221	14	against	against	ADP
ftr-465	221	15	surplus	surplus	NOUN
ftr-465	221	16	or	or	CCONJ
ftr-465	221	17	profit	profit	NOUN
ftr-465	221	18	being	be	AUX
ftr-465	221	19	distributed	distribute	VERB
ftr-465	221	20	to	to	PART
ftr-465	221	21	board	board	VERB
ftr-465	221	22	members	member	NOUN
ftr-465	221	23	or	or	CCONJ
ftr-465	221	24	managers	manager	NOUN
ftr-465	221	25	)	)	PUNCT
ftr-465	221	26	supposedly	supposedly	ADV
ftr-465	221	27	reduces	reduce	VERB
ftr-465	221	28	the	the	DET
ftr-465	221	29	incentive	incentive	NOUN
ftr-465	221	30	for	for	SCONJ
ftr-465	221	31	the	the	DET
ftr-465	221	32	service	service	NOUN
ftr-465	221	33	provider	provider	NOUN
ftr-465	221	34	to	to	PART
ftr-465	221	35	take	take	VERB
ftr-465	221	36	advantage	advantage	NOUN
ftr-465	221	37	of	of	ADP
ftr-465	221	38	the	the	DET
ftr-465	221	39	consumer	consumer	NOUN
ftr-465	221	40	's	's	PART
ftr-465	221	41	informational	informational	ADJ
ftr-465	221	42	disadvantage	disadvantage	NOUN
ftr-465	221	43	.	.	PUNCT
ftr-465	222	1	additionally	additionally	ADV
ftr-465	222	2	,	,	PUNCT
ftr-465	222	3	some	some	DET
ftr-465	222	4	commentators	commentator	NOUN
ftr-465	222	5	argue	argue	VERB
ftr-465	222	6	that	that	SCONJ
ftr-465	222	7	private	private	ADJ
ftr-465	222	8	enterprise	enterprise	NOUN
ftr-465	222	9	can	can	AUX
ftr-465	222	10	not	not	PART
ftr-465	222	11	supply	supply	VERB
ftr-465	222	12	a	a	DET
ftr-465	222	13	sufficient	sufficient	ADJ
ftr-465	222	14	quantity	quantity	NOUN
ftr-465	222	15	of	of	ADP
ftr-465	222	16	its	its	PRON
ftr-465	222	17	goods	good	NOUN
ftr-465	222	18	or	or	CCONJ
ftr-465	222	19	services	service	NOUN
ftr-465	222	20	in	in	ADP
ftr-465	222	21	cases	case	NOUN
ftr-465	222	22	where	where	SCONJ
ftr-465	222	23	they	they	PRON
ftr-465	222	24	are	be	AUX
ftr-465	222	25	consumed	consume	VERB
ftr-465	222	26	collectively	collectively	ADV
ftr-465	222	27	by	by	ADP
ftr-465	222	28	the	the	DET
ftr-465	222	29	public	public	NOUN
ftr-465	222	30	.	.	PUNCT
ftr-465	223	1	see	see	VERB
ftr-465	223	2	i	i	PRON
ftr-465	223	3	d.	d.	PROPN
ftr-465	223	4	at	at	ADP
ftr-465	223	5	341	341	NUM
ftr-465	223	6	-	-	SYM
ftr-465	223	7	42	42	NUM
ftr-465	223	8	.	.	PUNCT
ftr-465	224	1	23	23	NUM
ftr-465	224	2	.	.	PUNCT
ftr-465	225	1	for	for	ADP
ftr-465	225	2	a	a	DET
ftr-465	225	3	contrary	contrary	ADJ
ftr-465	225	4	view	view	NOUN
ftr-465	225	5	,	,	PUNCT
ftr-465	225	6	see	see	VERB
ftr-465	225	7	colombo	colombo	NOUN
ftr-465	225	8	,	,	PUNCT
ftr-465	225	9	supra	supra	PROPN
ftr-465	225	10	note	note	NOUN
ftr-465	225	11	2	2	NUM
ftr-465	225	12	,	,	PUNCT
ftr-465	225	13	at	at	ADP
ftr-465	225	14	866	866	NUM
ftr-465	225	15	n.149	n.149	NUM
ftr-465	225	16	(	(	PUNCT
ftr-465	225	17	"	"	PUNCT
ftr-465	225	18	one	one	PRON
ftr-465	225	19	can	can	AUX
ftr-465	225	20	argue	argue	VERB
ftr-465	225	21	,	,	PUNCT
ftr-465	225	22	in	in	ADP
ftr-465	225	23	fact	fact	NOUN
ftr-465	225	24	,	,	PUNCT
ftr-465	225	25	that	that	SCONJ
ftr-465	225	26	for	for	ADP
ftr-465	225	27	-	-	PUNCT
ftr-465	225	28	prcfit	prcfit	NOUN
ftr-465	225	29	institutions	institution	NOUN
ftr-465	225	30	are	be	AUX
ftr-465	225	31	likely	likely	ADJ
ftr-465	225	32	to	to	PART
ftr-465	225	33	be	be	AUX
ftr-465	225	34	more	more	ADV
ftr-465	225	35	responsive	responsive	ADJ
ftr-465	225	36	to	to	ADP
ftr-465	225	37	community	community	NOUN
ftr-465	225	38	needs	need	NOUN
ftr-465	225	39	,	,	PUNCT
ftr-465	225	40	since	since	SCONJ
ftr-465	225	41	for	for	ADP
ftr-465	225	42	-	-	PUNCT
ftr-465	225	43	profits	profit	NOUN
ftr-465	225	44	rely	rely	VERB
ftr-465	225	45	on	on	ADP
ftr-465	225	46	customer	customer	NOUN
ftr-465	225	47	patronage	patronage	NOUN
ftr-465	225	48	for	for	ADP
ftr-465	225	49	financial	financial	ADJ
ftr-465	225	50	success	success	NOUN
ftr-465	225	51	,	,	PUNCT
ftr-465	225	52	and	and	CCONJ
ftr-465	225	53	customer	customer	NOUN
ftr-465	225	54	patronage	patronage	NOUN
ftr-465	225	55	requires	require	VERB
ftr-465	225	56	selling	sell	VERB
ftr-465	225	57	a	a	DET
ftr-465	225	58	product	product	NOUN
ftr-465	225	59	the	the	DET
ftr-465	225	60	customer	customer	NOUN
ftr-465	225	61	wants	want	VERB
ftr-465	225	62	.	.	PUNCT
ftr-465	225	63	"	"	PUNCT
ftr-465	225	64	)	)	PUNCT
ftr-465	225	65	.	.	PUNCT
ftr-465	226	1	colombo	colombo	PROPN
ftr-465	226	2	argues	argue	VERB
ftr-465	226	3	that	that	SCONJ
ftr-465	226	4	"	"	PUNCT
ftr-465	226	5	the	the	DET
ftr-465	226	6	existence	existence	NOUN
ftr-465	226	7	of	of	ADP
ftr-465	226	8	for	for	ADP
ftr-465	226	9	-	-	PUNCT
ftr-465	226	10	profit	profit	NOUN
ftr-465	226	11	private	private	ADJ
ftr-465	226	12	schools	school	NOUN
ftr-465	226	13	also	also	ADV
ftr-465	226	14	would	would	AUX
ftr-465	226	15	increase	increase	VERB
ftr-465	226	16	parental	parental	ADJ
ftr-465	226	17	choice	choice	NOUN
ftr-465	226	18	,	,	PUNCT
ftr-465	226	19	educational	educational	ADJ
ftr-465	226	20	opportunity	opportunity	NOUN
ftr-465	226	21	and	and	CCONJ
ftr-465	226	22	promote	promote	VERB
ftr-465	226	23	diversity	diversity	NOUN
ftr-465	226	24	.	.	PUNCT
ftr-465	226	25	"	"	PUNCT
ftr-465	227	1	colombo	colombo	NOUN
ftr-465	227	2	,	,	PUNCT
ftr-465	227	3	i	i	PRON
ftr-465	227	4	d.	d.	PROPN
ftr-465	227	5	at	at	ADP
ftr-465	227	6	866	866	NUM
ftr-465	227	7	.	.	PUNCT
ftr-465	228	1	the	the	DET
ftr-465	228	2	primary	primary	ADJ
ftr-465	228	3	problem	problem	NOUN
ftr-465	228	4	presented	present	VERB
ftr-465	228	5	by	by	ADP
ftr-465	228	6	the	the	DET
ftr-465	228	7	private	private	ADJ
ftr-465	228	8	enterprise	enterprise	NOUN
ftr-465	228	9	sector	sector	NOUN
ftr-465	228	10	,	,	PUNCT
ftr-465	228	11	however	however	ADV
ftr-465	228	12	,	,	PUNCT
ftr-465	228	13	is	be	AUX
ftr-465	228	14	not	not	PART
ftr-465	228	15	lack	lack	NOUN
ftr-465	228	16	of	of	ADP
ftr-465	228	17	diversity	diversity	NOUN
ftr-465	228	18	,	,	PUNCT
ftr-465	228	19	but	but	CCONJ
ftr-465	228	20	lack	lack	NOUN
ftr-465	228	21	of	of	ADP
ftr-465	228	22	reliability	reliability	NOUN
ftr-465	228	23	if	if	SCONJ
ftr-465	228	24	the	the	DET
ftr-465	228	25	enterprise	enterprise	NOUN
ftr-465	228	26	turned	turn	VERB
ftr-465	228	27	out	out	ADP
ftr-465	228	28	to	to	PART
ftr-465	228	29	be	be	AUX
ftr-465	228	30	unprofitable	unprofitable	ADJ
ftr-465	228	31	.	.	PUNCT
ftr-465	229	1	[	[	X
ftr-465	229	2	vol	vol	NOUN
ftr-465	229	3	3:7	3:7	NUM
ftr-465	229	4	unfair	unfair	ADJ
ftr-465	229	5	business	business	NOUN
ftr-465	229	6	competition	competition	NOUN
ftr-465	229	7	privately	privately	ADV
ftr-465	229	8	controlled	control	VERB
ftr-465	229	9	nonprofit	nonprofit	ADJ
ftr-465	229	10	charitable	charitable	ADJ
ftr-465	229	11	organization	organization	NOUN
ftr-465	229	12	of	of	ADP
ftr-465	229	13	their	their	PRON
ftr-465	229	14	choice	choice	NOUN
ftr-465	229	15	in	in	ADP
ftr-465	229	16	an	an	DET
ftr-465	229	17	effort	effort	NOUN
ftr-465	229	18	to	to	PART
ftr-465	229	19	meet	meet	VERB
ftr-465	229	20	public	public	ADJ
ftr-465	229	21	needs	need	NOUN
ftr-465	229	22	and	and	CCONJ
ftr-465	229	23	to	to	PART
ftr-465	229	24	promote	promote	VERB
ftr-465	229	25	controversial	controversial	ADJ
ftr-465	229	26	causes	cause	NOUN
ftr-465	229	27	.	.	PUNCT
ftr-465	230	1	it	it	PRON
ftr-465	230	2	is	be	AUX
ftr-465	230	3	precisely	precisely	ADV
ftr-465	230	4	this	this	DET
ftr-465	230	5	pluralism	pluralism	NOUN
ftr-465	230	6	,	,	PUNCT
ftr-465	230	7	diversity	diversity	NOUN
ftr-465	230	8	,	,	PUNCT
ftr-465	230	9	and	and	CCONJ
ftr-465	230	10	opportunity	opportunity	NOUN
ftr-465	230	11	for	for	ADP
ftr-465	230	12	private	private	ADJ
ftr-465	230	13	philanthropy	philanthropy	NOUN
ftr-465	230	14	and	and	CCONJ
ftr-465	230	15	public	public	ADJ
ftr-465	230	16	service	service	NOUN
ftr-465	230	17	extending	extend	VERB
ftr-465	230	18	beyond	beyond	ADP
ftr-465	230	19	the	the	DET
ftr-465	230	20	power	power	NOUN
ftr-465	230	21	structure	structure	NOUN
ftr-465	230	22	of	of	ADP
ftr-465	230	23	the	the	DET
ftr-465	230	24	federal	federal	ADJ
ftr-465	230	25	government	government	NOUN
ftr-465	230	26	that	that	SCONJ
ftr-465	230	27	not	not	PART
ftr-465	230	28	only	only	ADV
ftr-465	230	29	allows	allow	VERB
ftr-465	230	30	for	for	ADP
ftr-465	230	31	creativity	creativity	NOUN
ftr-465	230	32	and	and	CCONJ
ftr-465	230	33	innovation	innovation	NOUN
ftr-465	230	34	in	in	ADP
ftr-465	230	35	the	the	DET
ftr-465	230	36	resolution	resolution	NOUN
ftr-465	230	37	of	of	ADP
ftr-465	230	38	social	social	ADJ
ftr-465	230	39	issues	issue	NOUN
ftr-465	230	40	,	,	PUNCT
ftr-465	230	41	but	but	CCONJ
ftr-465	230	42	also	also	ADV
ftr-465	230	43	serves	serve	VERB
ftr-465	230	44	as	as	ADP
ftr-465	230	45	a	a	DET
ftr-465	230	46	counterweight	counterweight	NOUN
ftr-465	230	47	to	to	ADP
ftr-465	230	48	the	the	DET
ftr-465	230	49	power	power	NOUN
ftr-465	230	50	and	and	CCONJ
ftr-465	230	51	wealth	wealth	NOUN
ftr-465	230	52	of	of	ADP
ftr-465	230	53	both	both	CCONJ
ftr-465	230	54	the	the	DET
ftr-465	230	55	government	government	NOUN
ftr-465	230	56	and	and	CCONJ
ftr-465	230	57	for	for	ADP
ftr-465	230	58	-	-	PUNCT
ftr-465	230	59	profit	profit	NOUN
ftr-465	230	60	enterprise	enterprise	NOUN
ftr-465	230	61	.	.	PUNCT
ftr-465	231	1	24	24	NUM
ftr-465	231	2	in	in	ADP
ftr-465	231	3	this	this	DET
ftr-465	231	4	view	view	NOUN
ftr-465	231	5	,	,	PUNCT
ftr-465	231	6	one	one	NOUN
ftr-465	231	7	that	that	PRON
ftr-465	231	8	is	be	AUX
ftr-465	231	9	accepted	accept	VERB
ftr-465	231	10	by	by	ADP
ftr-465	231	11	this	this	DET
ftr-465	231	12	article	article	NOUN
ftr-465	231	13	,	,	PUNCT
ftr-465	231	14	as	as	ADP
ftr-465	231	15	a	a	DET
ftr-465	231	16	general	general	ADJ
ftr-465	231	17	principle	principle	NOUN
ftr-465	231	18	the	the	DET
ftr-465	231	19	subsidization	subsidization	NOUN
ftr-465	231	20	,	,	PUNCT
ftr-465	231	21	encouragement	encouragement	NOUN
ftr-465	231	22	,	,	PUNCT
ftr-465	231	23	and	and	CCONJ
ftr-465	231	24	preservation	preservation	NOUN
ftr-465	231	25	of	of	ADP
ftr-465	231	26	the	the	DET
ftr-465	231	27	private	private	ADJ
ftr-465	231	28	,	,	PUNCT
ftr-465	231	29	nonprofit	nonprofit	ADJ
ftr-465	231	30	charitable	charitable	ADJ
ftr-465	231	31	sector	sector	NOUN
ftr-465	231	32	as	as	ADP
ftr-465	231	33	an	an	DET
ftr-465	231	34	essential	essential	ADJ
ftr-465	231	35	institutional	institutional	ADJ
ftr-465	231	36	provider	provider	NOUN
ftr-465	231	37	of	of	ADP
ftr-465	231	38	public	public	ADJ
ftr-465	231	39	goods	good	NOUN
ftr-465	231	40	and	and	CCONJ
ftr-465	231	41	services	service	NOUN
ftr-465	231	42	justifies	justify	VERB
ftr-465	231	43	the	the	DET
ftr-465	231	44	loss	loss	NOUN
ftr-465	231	45	of	of	ADP
ftr-465	231	46	revenue	revenue	NOUN
ftr-465	231	47	by	by	ADP
ftr-465	231	48	the	the	DET
ftr-465	231	49	federal	federal	ADJ
ftr-465	231	50	government	government	NOUN
ftr-465	231	51	resulting	result	VERB
ftr-465	231	52	from	from	ADP
ftr-465	231	53	the	the	DET
ftr-465	231	54	exemption	exemption	NOUN
ftr-465	231	55	from	from	ADP
ftr-465	231	56	tax	tax	NOUN
ftr-465	231	57	afforded	afford	VERB
ftr-465	231	58	501(c)(3	501(c)(3	NOUN
ftr-465	231	59	)	)	PUNCT
ftr-465	231	60	organizations	organization	NOUN
ftr-465	231	61	.	.	PUNCT
ftr-465	231	62	'	'	PUNCT
ftr-465	232	1	this	this	DET
ftr-465	232	2	view	view	NOUN
ftr-465	232	3	of	of	ADP
ftr-465	232	4	the	the	DET
ftr-465	232	5	exemption	exemption	NOUN
ftr-465	232	6	does	do	AUX
ftr-465	232	7	not	not	PART
ftr-465	232	8	mean	mean	VERB
ftr-465	232	9	to	to	ADP
ftr-465	232	10	24	24	NUM
ftr-465	232	11	.	.	PUNCT
ftr-465	233	1	for	for	ADP
ftr-465	233	2	an	an	DET
ftr-465	233	3	eloquent	eloquent	ADJ
ftr-465	233	4	expression	expression	NOUN
ftr-465	233	5	of	of	ADP
ftr-465	233	6	this	this	DET
ftr-465	233	7	view	view	NOUN
ftr-465	233	8	,	,	PUNCT
ftr-465	233	9	see	see	VERB
ftr-465	233	10	lawrence	lawrence	PROPN
ftr-465	233	11	m.	m.	PROPN
ftr-465	233	12	stone	stone	PROPN
ftr-465	233	13	,	,	PUNCT
ftr-465	233	14	federal	federal	ADJ
ftr-465	233	15	tax	tax	NOUN
ftr-465	233	16	support	support	NOUN
ftr-465	233	17	of	of	ADP
ftr-465	233	18	charities	charity	NOUN
ftr-465	233	19	and	and	CCONJ
ftr-465	233	20	other	other	ADJ
ftr-465	233	21	exempt	exempt	ADJ
ftr-465	233	22	organizations	organization	NOUN
ftr-465	233	23	:	:	PUNCT
ftr-465	233	24	the	the	DET
ftr-465	233	25	need	need	NOUN
ftr-465	233	26	for	for	ADP
ftr-465	233	27	a	a	DET
ftr-465	233	28	national	national	ADJ
ftr-465	233	29	policy	policy	NOUN
ftr-465	233	30	,	,	PUNCT
ftr-465	233	31	1968	1968	NUM
ftr-465	233	32	u.s	u.s	PROPN
ftr-465	233	33	.	.	PROPN
ftr-465	233	34	cal	cal	PROPN
ftr-465	233	35	.	.	PUNCT
ftr-465	233	36	tax	tax	NOUN
ftr-465	233	37	inst	inst	PROPN
ftr-465	233	38	.	.	PROPN
ftr-465	234	1	27	27	NUM
ftr-465	234	2	,	,	PUNCT
ftr-465	234	3	39	39	NUM
ftr-465	234	4	-	-	SYM
ftr-465	234	5	40	40	NUM
ftr-465	234	6	;	;	PUNCT
ftr-465	234	7	see	see	VERB
ftr-465	234	8	also	also	ADV
ftr-465	234	9	yang	yang	PROPN
ftr-465	234	10	,	,	PUNCT
ftr-465	234	11	supra	supra	PROPN
ftr-465	234	12	note	note	NOUN
ftr-465	234	13	20	20	NUM
ftr-465	234	14	.	.	PUNCT
ftr-465	234	15	25	25	NUM
ftr-465	234	16	.	.	PUNCT
ftr-465	235	1	building	build	VERB
ftr-465	235	2	on	on	ADP
ftr-465	235	3	hansmann	hansmann	NOUN
ftr-465	235	4	's	's	PART
ftr-465	235	5	theory	theory	NOUN
ftr-465	235	6	that	that	SCONJ
ftr-465	235	7	nonprofit	nonprofit	ADJ
ftr-465	235	8	organizations	organization	NOUN
ftr-465	235	9	spring	spring	VERB
ftr-465	235	10	up	up	ADP
ftr-465	235	11	when	when	SCONJ
ftr-465	235	12	the	the	DET
ftr-465	235	13	private	private	ADJ
ftr-465	235	14	market	market	NOUN
ftr-465	235	15	fails	fail	VERB
ftr-465	235	16	to	to	PART
ftr-465	235	17	function	function	VERB
ftr-465	235	18	properly	properly	ADV
ftr-465	235	19	,	,	PUNCT
ftr-465	235	20	colombo	colombo	PROPN
ftr-465	235	21	proposes	propose	VERB
ftr-465	235	22	his	his	PRON
ftr-465	235	23	donative	donative	ADJ
ftr-465	235	24	theory	theory	NOUN
ftr-465	235	25	to	to	PART
ftr-465	235	26	explain	explain	VERB
ftr-465	235	27	the	the	DET
ftr-465	235	28	exemption	exemption	NOUN
ftr-465	235	29	.	.	PUNCT
ftr-465	236	1	see	see	VERB
ftr-465	236	2	colombo	colombo	NOUN
ftr-465	236	3	,	,	PUNCT
ftr-465	236	4	supra	supra	PROPN
ftr-465	236	5	note	note	NOUN
ftr-465	236	6	2	2	NUM
ftr-465	236	7	,	,	PUNCT
ftr-465	236	8	at	at	ADP
ftr-465	236	9	873	873	NUM
ftr-465	236	10	-	-	SYM
ftr-465	236	11	87	87	NUM
ftr-465	236	12	.	.	PUNCT
ftr-465	237	1	under	under	ADP
ftr-465	237	2	this	this	DET
ftr-465	237	3	theory	theory	NOUN
ftr-465	237	4	,	,	PUNCT
ftr-465	237	5	tax	tax	NOUN
ftr-465	237	6	exemption	exemption	NOUN
ftr-465	237	7	is	be	AUX
ftr-465	237	8	deserved	deserve	VERB
ftr-465	237	9	only	only	ADV
ftr-465	237	10	when	when	SCONJ
ftr-465	237	11	there	there	PRON
ftr-465	237	12	is	be	VERB
ftr-465	237	13	both	both	DET
ftr-465	237	14	private	private	ADJ
ftr-465	237	15	market	market	NOUN
ftr-465	237	16	failure	failure	NOUN
ftr-465	237	17	and	and	CCONJ
ftr-465	237	18	governmental	governmental	ADJ
ftr-465	237	19	failure	failure	NOUN
ftr-465	237	20	to	to	PART
ftr-465	237	21	provide	provide	VERB
ftr-465	237	22	the	the	DET
ftr-465	237	23	desired	desire	VERB
ftr-465	237	24	goods	good	NOUN
ftr-465	237	25	and	and	CCONJ
ftr-465	237	26	services	service	NOUN
ftr-465	237	27	at	at	ADP
ftr-465	237	28	an	an	DET
ftr-465	237	29	optimal	optimal	ADJ
ftr-465	237	30	level	level	NOUN
ftr-465	237	31	.	.	PUNCT
ftr-465	238	1	i	i	PRON
ftr-465	238	2	d.	d.	PROPN
ftr-465	238	3	at	at	ADP
ftr-465	238	4	874	874	NUM
ftr-465	238	5	.	.	PUNCT
ftr-465	239	1	government	government	NOUN
ftr-465	239	2	failure	failure	NOUN
ftr-465	239	3	occurs	occur	VERB
ftr-465	239	4	because	because	SCONJ
ftr-465	239	5	the	the	DET
ftr-465	239	6	majority	majority	NOUN
ftr-465	239	7	of	of	ADP
ftr-465	239	8	the	the	DET
ftr-465	239	9	legislators	legislator	NOUN
ftr-465	239	10	will	will	AUX
ftr-465	239	11	not	not	PART
ftr-465	239	12	vote	vote	VERB
ftr-465	239	13	for	for	ADP
ftr-465	239	14	certain	certain	ADJ
ftr-465	239	15	goods	good	NOUN
ftr-465	239	16	and	and	CCONJ
ftr-465	239	17	services	service	NOUN
ftr-465	239	18	desired	desire	VERB
ftr-465	239	19	by	by	ADP
ftr-465	239	20	a	a	DET
ftr-465	239	21	minority	minority	NOUN
ftr-465	239	22	bloc	bloc	NOUN
ftr-465	239	23	;	;	PUNCT
ftr-465	239	24	however	however	ADV
ftr-465	239	25	,	,	PUNCT
ftr-465	239	26	the	the	DET
ftr-465	239	27	majority	majority	NOUN
ftr-465	239	28	will	will	AUX
ftr-465	239	29	permit	permit	VERB
ftr-465	239	30	a	a	DET
ftr-465	239	31	partial	partial	ADJ
ftr-465	239	32	subsidy	subsidy	NOUN
ftr-465	239	33	of	of	ADP
ftr-465	239	34	such	such	ADJ
ftr-465	239	35	goods	good	NOUN
ftr-465	239	36	and	and	CCONJ
ftr-465	239	37	services	service	NOUN
ftr-465	239	38	in	in	ADP
ftr-465	239	39	the	the	DET
ftr-465	239	40	form	form	NOUN
ftr-465	239	41	of	of	ADP
ftr-465	239	42	a	a	DET
ftr-465	239	43	tax	tax	NOUN
ftr-465	239	44	exemption	exemption	NOUN
ftr-465	239	45	in	in	ADP
ftr-465	239	46	the	the	DET
ftr-465	239	47	expectation	expectation	NOUN
ftr-465	239	48	that	that	SCONJ
ftr-465	239	49	they	they	PRON
ftr-465	239	50	will	will	AUX
ftr-465	239	51	receive	receive	VERB
ftr-465	239	52	like	like	ADP
ftr-465	239	53	treatment	treatment	NOUN
ftr-465	239	54	for	for	ADP
ftr-465	239	55	their	their	PRON
ftr-465	239	56	own	own	ADJ
ftr-465	239	57	special	special	ADJ
ftr-465	239	58	interests	interest	NOUN
ftr-465	239	59	.	.	PUNCT
ftr-465	240	1	i	i	PRON
ftr-465	240	2	d.	d.	VERB
ftr-465	240	3	at	at	ADP
ftr-465	240	4	874	874	NUM
ftr-465	240	5	-	-	SYM
ftr-465	240	6	75	75	NUM
ftr-465	240	7	.	.	PUNCT
ftr-465	241	1	the	the	DET
ftr-465	241	2	best	good	ADJ
ftr-465	241	3	evidence	evidence	NOUN
ftr-465	241	4	of	of	ADP
ftr-465	241	5	this	this	DET
ftr-465	241	6	twin	twin	ADJ
ftr-465	241	7	failure	failure	NOUN
ftr-465	241	8	,	,	PUNCT
ftr-465	241	9	according	accord	VERB
ftr-465	241	10	to	to	ADP
ftr-465	241	11	colombo	colombo	NOUN
ftr-465	241	12	,	,	PUNCT
ftr-465	241	13	is	be	AUX
ftr-465	241	14	"	"	PUNCT
ftr-465	241	15	donations	donation	NOUN
ftr-465	241	16	by	by	ADP
ftr-465	241	17	more	more	ADJ
ftr-465	241	18	than	than	ADP
ftr-465	241	19	a	a	DET
ftr-465	241	20	de	de	X
ftr-465	241	21	minimis	minimis	NOUN
ftr-465	241	22	number	number	NOUN
ftr-465	241	23	of	of	ADP
ftr-465	241	24	individuals	individual	NOUN
ftr-465	241	25	to	to	ADP
ftr-465	241	26	a	a	DET
ftr-465	241	27	given	give	VERB
ftr-465	241	28	entity	entity	NOUN
ftr-465	241	29	.	.	PUNCT
ftr-465	242	1	where	where	SCONJ
ftr-465	242	2	neither	neither	CCONJ
ftr-465	242	3	the	the	DET
ftr-465	242	4	private	private	ADJ
ftr-465	242	5	markets	market	NOUN
ftr-465	242	6	nor	nor	CCONJ
ftr-465	242	7	the	the	DET
ftr-465	242	8	government	government	NOUN
ftr-465	242	9	supplies	supply	VERB
ftr-465	242	10	a	a	DET
ftr-465	242	11	good	good	NOUN
ftr-465	242	12	or	or	CCONJ
ftr-465	242	13	service	service	NOUN
ftr-465	242	14	at	at	ADP
ftr-465	242	15	an	an	DET
ftr-465	242	16	optimum	optimum	ADJ
ftr-465	242	17	level	level	NOUN
ftr-465	242	18	of	of	ADP
ftr-465	242	19	production	production	NOUN
ftr-465	242	20	,	,	PUNCT
ftr-465	242	21	high	high	ADJ
ftr-465	242	22	-	-	PUNCT
ftr-465	242	23	demanders	demander	NOUN
ftr-465	242	24	have	have	VERB
ftr-465	242	25	no	no	DET
ftr-465	242	26	choice	choice	NOUN
ftr-465	242	27	but	but	SCONJ
ftr-465	242	28	to	to	PART
ftr-465	242	29	donate	donate	VERB
ftr-465	242	30	to	to	ADP
ftr-465	242	31	the	the	DET
ftr-465	242	32	supplying	supply	VERB
ftr-465	242	33	entity	entity	NOUN
ftr-465	242	34	to	to	PART
ftr-465	242	35	encourage	encourage	VERB
ftr-465	242	36	more	more	ADJ
ftr-465	242	37	production	production	NOUN
ftr-465	242	38	.	.	PUNCT
ftr-465	242	39	"	"	PUNCT
ftr-465	243	1	i	i	PRON
ftr-465	243	2	d.	d.	PROPN
ftr-465	243	3	at	at	ADP
ftr-465	243	4	876	876	NUM
ftr-465	243	5	.	.	PUNCT
ftr-465	244	1	exemption	exemption	NOUN
ftr-465	244	2	is	be	AUX
ftr-465	244	3	deserved	deserve	VERB
ftr-465	244	4	only	only	ADV
ftr-465	244	5	when	when	SCONJ
ftr-465	244	6	donations	donation	NOUN
ftr-465	244	7	constitute	constitute	VERB
ftr-465	244	8	a	a	DET
ftr-465	244	9	prescribed	prescribed	ADJ
ftr-465	244	10	minimum	minimum	ADJ
ftr-465	244	11	percentage	percentage	NOUN
ftr-465	244	12	of	of	ADP
ftr-465	244	13	the	the	DET
ftr-465	244	14	nonprofit	nonprofit	ADJ
ftr-465	244	15	organization	organization	NOUN
ftr-465	244	16	's	's	PART
ftr-465	244	17	total	total	ADJ
ftr-465	244	18	support	support	NOUN
ftr-465	244	19	,	,	PUNCT
ftr-465	244	20	e.g.	e.g.	ADV
ftr-465	244	21	,	,	PUNCT
ftr-465	244	22	10	10	NUM
ftr-465	244	23	to	to	PART
ftr-465	244	24	33	33	NUM
ftr-465	244	25	%	%	NOUN
ftr-465	244	26	in	in	ADP
ftr-465	244	27	the	the	DET
ftr-465	244	28	case	case	NOUN
ftr-465	244	29	of	of	ADP
ftr-465	244	30	educational	educational	ADJ
ftr-465	244	31	institutions	institution	NOUN
ftr-465	244	32	.	.	PUNCT
ftr-465	245	1	the	the	DET
ftr-465	245	2	donative	donative	ADJ
ftr-465	245	3	theory	theory	NOUN
ftr-465	245	4	,	,	PUNCT
ftr-465	245	5	according	accord	VERB
ftr-465	245	6	to	to	ADP
ftr-465	245	7	colombo	colombo	NOUN
ftr-465	245	8	,	,	PUNCT
ftr-465	245	9	is	be	AUX
ftr-465	245	10	"	"	PUNCT
ftr-465	245	11	the	the	DET
ftr-465	245	12	key	key	NOUN
ftr-465	245	13	to	to	ADP
ftr-465	245	14	an	an	DET
ftr-465	245	15	objective	objective	NOUN
ftr-465	245	16	,	,	PUNCT
ftr-465	245	17	administrable	administrable	ADJ
ftr-465	245	18	standard	standard	NOUN
ftr-465	245	19	for	for	ADP
ftr-465	245	20	granting	grant	VERB
ftr-465	245	21	exemption	exemption	NOUN
ftr-465	245	22	.	.	PUNCT
ftr-465	245	23	"	"	PUNCT
ftr-465	246	1	i	i	PRON
ftr-465	246	2	d.	d.	PROPN
ftr-465	246	3	at	at	ADP
ftr-465	246	4	873	873	NUM
ftr-465	246	5	-	-	SYM
ftr-465	246	6	74	74	NUM
ftr-465	246	7	.	.	PUNCT
ftr-465	247	1	colombo	colombo	PROPN
ftr-465	247	2	's	's	PART
ftr-465	247	3	theory	theory	NOUN
ftr-465	247	4	raises	raise	VERB
ftr-465	247	5	several	several	ADJ
ftr-465	247	6	questions	question	NOUN
ftr-465	247	7	.	.	PUNCT
ftr-465	248	1	why	why	SCONJ
ftr-465	248	2	is	be	AUX
ftr-465	248	3	not	not	PART
ftr-465	248	4	the	the	DET
ftr-465	248	5	public	public	NOUN
ftr-465	248	6	's	's	PART
ftr-465	248	7	purchase	purchase	NOUN
ftr-465	248	8	of	of	ADP
ftr-465	248	9	nonprofit	nonprofit	ADJ
ftr-465	248	10	organizations	organization	NOUN
ftr-465	248	11	'	'	PART
ftr-465	248	12	"	"	PUNCT
ftr-465	248	13	related	relate	VERB
ftr-465	248	14	"	"	PUNCT
ftr-465	248	15	goods	good	NOUN
ftr-465	248	16	and	and	CCONJ
ftr-465	248	17	services	service	NOUN
ftr-465	248	18	also	also	ADV
ftr-465	248	19	an	an	DET
ftr-465	248	20	indication	indication	NOUN
ftr-465	248	21	of	of	ADP
ftr-465	248	22	this	this	DET
ftr-465	248	23	twin	twin	ADJ
ftr-465	248	24	failure	failure	NOUN
ftr-465	248	25	?	?	PUNCT
ftr-465	249	1	what	what	PRON
ftr-465	249	2	would	would	AUX
ftr-465	249	3	happen	happen	VERB
ftr-465	249	4	to	to	ADP
ftr-465	249	5	the	the	DET
ftr-465	249	6	required	require	VERB
ftr-465	249	7	minimum	minimum	ADJ
ftr-465	249	8	charitable	charitable	ADJ
ftr-465	249	9	donation	donation	NOUN
ftr-465	249	10	percentage	percentage	NOUN
ftr-465	249	11	if	if	SCONJ
ftr-465	249	12	a	a	DET
ftr-465	249	13	flat	flat	ADJ
ftr-465	249	14	tax	tax	NOUN
ftr-465	249	15	eliminating	eliminate	VERB
ftr-465	249	16	a	a	DET
ftr-465	249	17	deduction	deduction	NOUN
ftr-465	249	18	for	for	ADP
ftr-465	249	19	charitable	charitable	ADJ
ftr-465	249	20	contributions	contribution	NOUN
ftr-465	249	21	were	be	AUX
ftr-465	249	22	adopted	adopt	VERB
ftr-465	249	23	?	?	PUNCT
ftr-465	250	1	will	will	AUX
ftr-465	250	2	the	the	DET
ftr-465	250	3	minimum	minimum	NOUN
ftr-465	250	4	required	require	VERB
ftr-465	250	5	charitable	charitable	ADJ
ftr-465	250	6	deduction	deduction	NOUN
ftr-465	250	7	percentage	percentage	NOUN
ftr-465	250	8	cause	cause	VERB
ftr-465	250	9	charitable	charitable	ADJ
ftr-465	250	10	organizations	organization	NOUN
ftr-465	250	11	to	to	PART
ftr-465	250	12	allocate	allocate	VERB
ftr-465	250	13	an	an	DET
ftr-465	250	14	undue	undue	ADJ
ftr-465	250	15	percentage	percentage	NOUN
ftr-465	250	16	of	of	ADP
ftr-465	250	17	their	their	PRON
ftr-465	250	18	budget	budget	NOUN
ftr-465	250	19	to	to	ADP
ftr-465	250	20	fundraising	fundraise	VERB
ftr-465	250	21	?	?	PUNCT
ftr-465	251	1	colombo	colombo	NOUN
ftr-465	251	2	asks	ask	VERB
ftr-465	251	3	:	:	PUNCT
ftr-465	251	4	"	"	PUNCT
ftr-465	251	5	would	would	AUX
ftr-465	251	6	harvard	harvard	PROPN
ftr-465	251	7	really	really	ADV
ftr-465	251	8	go	go	VERB
ftr-465	251	9	out	out	ADP
ftr-465	251	10	of	of	ADP
ftr-465	251	11	business	business	NOUN
ftr-465	251	12	if	if	SCONJ
ftr-465	251	13	it	it	PRON
ftr-465	251	14	were	be	AUX
ftr-465	251	15	not	not	PART
ftr-465	251	16	tax	tax	NOUN
ftr-465	251	17	exempt	exempt	ADJ
ftr-465	251	18	?	?	PUNCT
ftr-465	251	19	"	"	PUNCT
ftr-465	252	1	i	i	PRON
ftr-465	252	2	d.	d.	PROPN
ftr-465	252	3	at	at	ADP
ftr-465	252	4	867	867	NUM
ftr-465	252	5	.	.	PUNCT
ftr-465	253	1	why	why	SCONJ
ftr-465	253	2	not	not	PART
ftr-465	253	3	ask	ask	VERB
ftr-465	253	4	the	the	DET
ftr-465	253	5	same	same	ADJ
ftr-465	253	6	question	question	NOUN
ftr-465	253	7	in	in	ADP
ftr-465	253	8	cases	case	NOUN
ftr-465	253	9	where	where	SCONJ
ftr-465	253	10	donations	donation	NOUN
ftr-465	253	11	constitute	constitute	VERB
ftr-465	253	12	33	33	NUM
ftr-465	253	13	%	%	NOUN
ftr-465	253	14	of	of	ADP
ftr-465	253	15	a	a	DET
ftr-465	253	16	university	university	NOUN
ftr-465	253	17	's	's	PART
ftr-465	253	18	total	total	ADJ
ftr-465	253	19	support	support	NOUN
ftr-465	253	20	,	,	PUNCT
ftr-465	253	21	indicating	indicate	VERB
ftr-465	253	22	,	,	PUNCT
ftr-465	253	23	in	in	ADP
ftr-465	253	24	colombo	colombo	NOUN
ftr-465	253	25	's	's	PART
ftr-465	253	26	view	view	NOUN
ftr-465	253	27	,	,	PUNCT
ftr-465	253	28	that	that	SCONJ
ftr-465	253	29	the	the	DET
ftr-465	253	30	university	university	NOUN
ftr-465	253	31	deserves	deserve	VERB
ftr-465	253	32	exemption	exemption	NOUN
ftr-465	253	33	?	?	PUNCT
ftr-465	254	1	more	more	ADV
ftr-465	254	2	fundamentally	fundamentally	ADV
ftr-465	254	3	,	,	PUNCT
ftr-465	254	4	colombo	colombo	NOUN
ftr-465	254	5	is	be	AUX
ftr-465	254	6	compelled	compel	VERB
ftr-465	254	7	to	to	PART
ftr-465	254	8	quantify	quantify	VERB
ftr-465	254	9	the	the	DET
ftr-465	254	10	standard	standard	NOUN
ftr-465	254	11	for	for	ADP
ftr-465	254	12	exemption	exemption	NOUN
ftr-465	254	13	because	because	SCONJ
ftr-465	254	14	he	he	PRON
ftr-465	254	15	erroneously	erroneously	ADV
ftr-465	254	16	tests	test	VERB
ftr-465	254	17	what	what	PRON
ftr-465	254	18	he	he	PRON
ftr-465	254	19	calls	call	VERB
ftr-465	254	20	the	the	DET
ftr-465	254	21	"	"	PUNCT
ftr-465	254	22	community	community	NOUN
ftr-465	254	23	benefit	benefit	NOUN
ftr-465	254	24	theory	theory	NOUN
ftr-465	254	25	"	"	PUNCT
ftr-465	254	26	against	against	ADP
ftr-465	254	27	specific	specific	ADJ
ftr-465	254	28	nonprofit	nonprofit	ADJ
ftr-465	254	29	charitable	charitable	ADJ
ftr-465	254	30	organizations	organization	NOUN
ftr-465	254	31	rather	rather	ADV
ftr-465	254	32	than	than	ADP
ftr-465	254	33	against	against	ADP
ftr-465	254	34	the	the	DET
ftr-465	254	35	nonprofit	nonprofit	ADJ
ftr-465	254	36	,	,	PUNCT
ftr-465	254	37	charitable	charitable	ADJ
ftr-465	254	38	sector	sector	NOUN
ftr-465	254	39	as	as	ADP
ftr-465	254	40	a	a	DET
ftr-465	254	41	whole	whole	NOUN
ftr-465	254	42	.	.	PUNCT
ftr-465	255	1	see	see	VERB
ftr-465	255	2	i	i	PRON
ftr-465	255	3	d.	d.	PROPN
ftr-465	255	4	at	at	ADP
ftr-465	255	5	864	864	NUM
ftr-465	255	6	-	-	SYM
ftr-465	255	7	68	68	NUM
ftr-465	255	8	.	.	PUNCT
ftr-465	256	1	the	the	DET
ftr-465	256	2	"	"	PUNCT
ftr-465	256	3	community	community	NOUN
ftr-465	256	4	benefit	benefit	NOUN
ftr-465	256	5	theory	theory	NOUN
ftr-465	256	6	"	"	PUNCT
ftr-465	256	7	justifies	justify	VERB
ftr-465	256	8	the	the	DET
ftr-465	256	9	exemption	exemption	NOUN
ftr-465	256	10	as	as	ADP
ftr-465	256	11	the	the	DET
ftr-465	256	12	result	result	NOUN
ftr-465	256	13	of	of	ADP
ftr-465	256	14	two	two	NUM
ftr-465	256	15	assumptions	assumption	NOUN
ftr-465	256	16	:	:	PUNCT
ftr-465	256	17	(	(	PUNCT
ftr-465	256	18	1	1	X
ftr-465	256	19	)	)	PUNCT
ftr-465	256	20	private	private	ADJ
ftr-465	256	21	enterprise	enterprise	NOUN
ftr-465	256	22	can	can	AUX
ftr-465	256	23	not	not	PART
ftr-465	256	24	be	be	AUX
ftr-465	256	25	relied	rely	VERB
ftr-465	256	26	upon	upon	SCONJ
ftr-465	256	27	to	to	PART
ftr-465	256	28	meet	meet	VERB
ftr-465	256	29	the	the	DET
ftr-465	256	30	public	public	ADJ
ftr-465	256	31	needs	need	NOUN
ftr-465	256	32	enumerated	enumerate	VERB
ftr-465	256	33	in	in	ADP
ftr-465	256	34	§	§	PROPN
ftr-465	256	35	501(c)(3	501(c)(3	NUM
ftr-465	256	36	)	)	PUNCT
ftr-465	256	37	;	;	PUNCT
ftr-465	256	38	and	and	CCONJ
ftr-465	256	39	(	(	PUNCT
ftr-465	256	40	2	2	X
ftr-465	256	41	)	)	PUNCT
ftr-465	256	42	the	the	DET
ftr-465	256	43	shift	shift	NOUN
ftr-465	256	44	in	in	ADP
ftr-465	256	45	revenue	revenue	NOUN
ftr-465	256	46	and	and	CCONJ
ftr-465	256	47	power	power	NOUN
ftr-465	256	48	from	from	ADP
ftr-465	256	49	the	the	DET
ftr-465	256	50	charitable	charitable	ADJ
ftr-465	256	51	sector	sector	NOUN
ftr-465	256	52	19961	19961	NUM
ftr-465	256	53	florida	florida	PROPN
ftr-465	256	54	tax	tax	NOUN
ftr-465	256	55	review	review	NOUN
ftr-465	256	56	suggest	suggest	VERB
ftr-465	256	57	that	that	SCONJ
ftr-465	256	58	the	the	DET
ftr-465	256	59	federal	federal	ADJ
ftr-465	256	60	government	government	NOUN
ftr-465	256	61	should	should	AUX
ftr-465	256	62	not	not	PART
ftr-465	256	63	concomitantly	concomitantly	ADV
ftr-465	256	64	devote	devote	VERB
ftr-465	256	65	its	its	PRON
ftr-465	256	66	financial	financial	ADJ
ftr-465	256	67	resources	resource	NOUN
ftr-465	256	68	to	to	ADP
ftr-465	256	69	the	the	DET
ftr-465	256	70	meeting	meeting	NOUN
ftr-465	256	71	of	of	ADP
ftr-465	256	72	public	public	ADJ
ftr-465	256	73	needs	need	NOUN
ftr-465	256	74	and	and	CCONJ
ftr-465	256	75	the	the	DET
ftr-465	256	76	resolution	resolution	NOUN
ftr-465	256	77	of	of	ADP
ftr-465	256	78	essential	essential	ADJ
ftr-465	256	79	social	social	ADJ
ftr-465	256	80	issues	issue	NOUN
ftr-465	256	81	.	.	PUNCT
ftr-465	257	1	iii	iii	X
ftr-465	257	2	.	.	PUNCT
ftr-465	258	1	the	the	DET
ftr-465	258	2	problem	problem	NOUN
ftr-465	258	3	of	of	ADP
ftr-465	258	4	unfair	unfair	ADJ
ftr-465	258	5	competition	competition	NOUN
ftr-465	258	6	and	and	CCONJ
ftr-465	258	7	its	its	PRON
ftr-465	258	8	resolution	resolution	NOUN
ftr-465	258	9	:	:	PUNCT
ftr-465	258	10	tax	tax	VERB
ftr-465	258	11	the	the	DET
ftr-465	258	12	income	income	NOUN
ftr-465	258	13	destined	destine	VERB
ftr-465	258	14	for	for	ADP
ftr-465	258	15	charity	charity	NOUN
ftr-465	258	16	or	or	CCONJ
ftr-465	258	17	distribute	distribute	VERB
ftr-465	258	18	the	the	DET
ftr-465	258	19	tax	tax	NOUN
ftr-465	258	20	with	with	ADP
ftr-465	258	21	the	the	DET
ftr-465	258	22	income	income	NOUN
ftr-465	258	23	?	?	PUNCT
ftr-465	259	1	a.	a.	NOUN
ftr-465	259	2	bath	bath	NOUN
ftr-465	259	3	houses	house	NOUN
ftr-465	259	4	,	,	PUNCT
ftr-465	259	5	noodles	noodle	NOUN
ftr-465	259	6	and	and	CCONJ
ftr-465	259	7	piston	piston	NOUN
ftr-465	259	8	rings	ring	NOUN
ftr-465	259	9	in	in	ADP
ftr-465	259	10	the	the	DET
ftr-465	259	11	service	service	NOUN
ftr-465	259	12	of	of	ADP
ftr-465	259	13	charity	charity	NOUN
ftr-465	259	14	in	in	ADP
ftr-465	259	15	the	the	DET
ftr-465	259	16	year	year	NOUN
ftr-465	259	17	1913	1913	NUM
ftr-465	259	18	,	,	PUNCT
ftr-465	259	19	the	the	DET
ftr-465	259	20	income	income	NOUN
ftr-465	259	21	of	of	ADP
ftr-465	259	22	the	the	DET
ftr-465	259	23	legal	legal	ADJ
ftr-465	259	24	representative	representative	NOUN
ftr-465	259	25	of	of	ADP
ftr-465	259	26	an	an	DET
ftr-465	259	27	ancient	ancient	ADJ
ftr-465	259	28	religious	religious	ADJ
ftr-465	259	29	order	order	NOUN
ftr-465	259	30	located	locate	VERB
ftr-465	259	31	in	in	ADP
ftr-465	259	32	the	the	DET
ftr-465	259	33	philippines	philippine	NOUN
ftr-465	259	34	consisted	consist	VERB
ftr-465	259	35	primarily	primarily	ADV
ftr-465	259	36	of	of	ADP
ftr-465	259	37	rents	rent	NOUN
ftr-465	259	38	from	from	ADP
ftr-465	259	39	its	its	PRON
ftr-465	259	40	real	real	ADJ
ftr-465	259	41	estate	estate	NOUN
ftr-465	259	42	holdings	holding	NOUN
ftr-465	259	43	,	,	PUNCT
ftr-465	259	44	dividends	dividend	NOUN
ftr-465	259	45	from	from	ADP
ftr-465	259	46	stocks	stock	NOUN
ftr-465	259	47	,	,	PUNCT
ftr-465	259	48	interest	interest	NOUN
ftr-465	259	49	on	on	ADP
ftr-465	259	50	loans	loan	NOUN
ftr-465	259	51	,	,	PUNCT
ftr-465	259	52	and	and	CCONJ
ftr-465	259	53	negligibly	negligibly	ADV
ftr-465	259	54	of	of	ADP
ftr-465	259	55	proceeds	proceed	NOUN
ftr-465	259	56	from	from	ADP
ftr-465	259	57	the	the	DET
ftr-465	259	58	sale	sale	NOUN
ftr-465	259	59	of	of	ADP
ftr-465	259	60	wine	wine	NOUN
ftr-465	259	61	,	,	PUNCT
ftr-465	259	62	chocolate	chocolate	NOUN
ftr-465	259	63	,	,	PUNCT
ftr-465	259	64	and	and	CCONJ
ftr-465	259	65	other	other	ADJ
ftr-465	259	66	articles.26	articles.26	PROPN
ftr-465	259	67	stipulating	stipulate	VERB
ftr-465	259	68	that	that	SCONJ
ftr-465	259	69	the	the	DET
ftr-465	259	70	legal	legal	ADJ
ftr-465	259	71	representative	representative	NOUN
ftr-465	259	72	was	be	AUX
ftr-465	259	73	an	an	DET
ftr-465	259	74	exempt	exempt	ADJ
ftr-465	259	75	charitable	charitable	ADJ
ftr-465	259	76	organization	organization	NOUN
ftr-465	259	77	organized	organize	VERB
ftr-465	259	78	and	and	CCONJ
ftr-465	259	79	operated	operate	VERB
ftr-465	259	80	under	under	ADP
ftr-465	259	81	the	the	DET
ftr-465	259	82	predecessor	predecessor	NOUN
ftr-465	259	83	of	of	ADP
ftr-465	259	84	section	section	NOUN
ftr-465	259	85	501(c)(3	501(c)(3	NOUN
ftr-465	259	86	)	)	PUNCT
ftr-465	259	87	and	and	CCONJ
ftr-465	259	88	that	that	SCONJ
ftr-465	259	89	its	its	PRON
ftr-465	259	90	income	income	NOUN
ftr-465	259	91	was	be	AUX
ftr-465	259	92	used	use	VERB
ftr-465	259	93	exclusively	exclusively	ADV
ftr-465	259	94	to	to	PART
ftr-465	259	95	carry	carry	VERB
ftr-465	259	96	out	out	ADP
ftr-465	259	97	its	its	PRON
ftr-465	259	98	religious	religious	ADJ
ftr-465	259	99	,	,	PUNCT
ftr-465	259	100	charitable	charitable	ADJ
ftr-465	259	101	,	,	PUNCT
ftr-465	259	102	and	and	CCONJ
ftr-465	259	103	educational	educational	ADJ
ftr-465	259	104	work	work	NOUN
ftr-465	259	105	,	,	PUNCT
ftr-465	259	106	the	the	DET
ftr-465	259	107	tax	tax	NOUN
ftr-465	259	108	collector	collector	NOUN
ftr-465	259	109	argued	argue	VERB
ftr-465	259	110	nonetheless	nonetheless	ADV
ftr-465	259	111	that	that	SCONJ
ftr-465	259	112	the	the	DET
ftr-465	259	113	organization	organization	NOUN
ftr-465	259	114	was	be	AUX
ftr-465	259	115	operated	operate	VERB
ftr-465	259	116	to	to	ADP
ftr-465	259	117	the	the	DET
ftr-465	259	118	federal	federal	ADJ
ftr-465	259	119	government	government	NOUN
ftr-465	259	120	implicit	implicit	ADJ
ftr-465	259	121	in	in	ADP
ftr-465	259	122	the	the	DET
ftr-465	259	123	repeal	repeal	NOUN
ftr-465	259	124	of	of	ADP
ftr-465	259	125	the	the	DET
ftr-465	259	126	exemption	exemption	NOUN
ftr-465	259	127	would	would	AUX
ftr-465	259	128	be	be	AUX
ftr-465	259	129	an	an	DET
ftr-465	259	130	undesirable	undesirable	ADJ
ftr-465	259	131	encroachment	encroachment	NOUN
ftr-465	259	132	upon	upon	SCONJ
ftr-465	259	133	the	the	DET
ftr-465	259	134	form	form	NOUN
ftr-465	259	135	of	of	ADP
ftr-465	259	136	decentralized	decentralized	ADJ
ftr-465	259	137	power	power	NOUN
ftr-465	259	138	as	as	SCONJ
ftr-465	259	139	it	it	PRON
ftr-465	259	140	developed	develop	VERB
ftr-465	259	141	in	in	ADP
ftr-465	259	142	the	the	DET
ftr-465	259	143	united	united	PROPN
ftr-465	259	144	states	states	PROPN
ftr-465	259	145	.	.	PUNCT
ftr-465	260	1	thus	thus	ADV
ftr-465	260	2	,	,	PUNCT
ftr-465	260	3	the	the	DET
ftr-465	260	4	"	"	PUNCT
ftr-465	260	5	special	special	ADJ
ftr-465	260	6	qualities	quality	NOUN
ftr-465	260	7	"	"	PUNCT
ftr-465	260	8	or	or	CCONJ
ftr-465	260	9	"	"	PUNCT
ftr-465	260	10	special	special	ADJ
ftr-465	260	11	ethic	ethic	ADJ
ftr-465	260	12	"	"	PUNCT
ftr-465	260	13	that	that	DET
ftr-465	260	14	colombo	colombo	NOUN
ftr-465	260	15	seeks	seek	VERB
ftr-465	260	16	can	can	AUX
ftr-465	260	17	be	be	AUX
ftr-465	260	18	found	find	VERB
ftr-465	260	19	in	in	ADP
ftr-465	260	20	the	the	DET
ftr-465	260	21	private	private	ADJ
ftr-465	260	22	,	,	PUNCT
ftr-465	260	23	nonprofit	nonprofit	ADJ
ftr-465	260	24	,	,	PUNCT
ftr-465	260	25	charitable	charitable	ADJ
ftr-465	260	26	sector	sector	NOUN
ftr-465	260	27	as	as	ADP
ftr-465	260	28	a	a	DET
ftr-465	260	29	whole	whole	NOUN
ftr-465	260	30	rather	rather	ADV
ftr-465	260	31	than	than	ADP
ftr-465	260	32	in	in	ADP
ftr-465	260	33	any	any	DET
ftr-465	260	34	particular	particular	ADJ
ftr-465	260	35	organization	organization	NOUN
ftr-465	260	36	.	.	PUNCT
ftr-465	261	1	as	as	ADP
ftr-465	261	2	an	an	DET
ftr-465	261	3	initial	initial	ADJ
ftr-465	261	4	matter	matter	NOUN
ftr-465	261	5	,	,	PUNCT
ftr-465	261	6	a	a	DET
ftr-465	261	7	particular	particular	ADJ
ftr-465	261	8	nonprofit	nonprofit	ADJ
ftr-465	261	9	organization	organization	NOUN
ftr-465	261	10	"	"	PUNCT
ftr-465	261	11	deserve[s	deserve[s	PROPN
ftr-465	261	12	]	]	PUNCT
ftr-465	261	13	"	"	PUNCT
ftr-465	261	14	the	the	DET
ftr-465	261	15	exemption	exemption	NOUN
ftr-465	261	16	if	if	SCONJ
ftr-465	261	17	it	it	PRON
ftr-465	261	18	is	be	AUX
ftr-465	261	19	organized	organize	VERB
ftr-465	261	20	and	and	CCONJ
ftr-465	261	21	operated	operate	VERB
ftr-465	261	22	primarily	primarily	ADV
ftr-465	261	23	to	to	PART
ftr-465	261	24	further	further	VERB
ftr-465	261	25	one	one	NUM
ftr-465	261	26	or	or	CCONJ
ftr-465	261	27	more	more	ADJ
ftr-465	261	28	of	of	ADP
ftr-465	261	29	the	the	DET
ftr-465	261	30	activities	activity	NOUN
ftr-465	261	31	enumerated	enumerate	VERB
ftr-465	261	32	in	in	ADP
ftr-465	261	33	§	§	PROPN
ftr-465	261	34	501(c)(3	501(c)(3	NUM
ftr-465	261	35	)	)	PUNCT
ftr-465	261	36	and	and	CCONJ
ftr-465	261	37	complies	complie	NOUN
ftr-465	261	38	with	with	ADP
ftr-465	261	39	the	the	DET
ftr-465	261	40	section	section	NOUN
ftr-465	261	41	's	's	PART
ftr-465	261	42	additional	additional	ADJ
ftr-465	261	43	requirements	requirement	NOUN
ftr-465	261	44	.	.	PUNCT
ftr-465	262	1	i	i	PRON
ftr-465	262	2	d.	d.	PROPN
ftr-465	262	3	at	at	ADP
ftr-465	262	4	865	865	NUM
ftr-465	262	5	.	.	PUNCT
ftr-465	263	1	whether	whether	SCONJ
ftr-465	263	2	a	a	DET
ftr-465	263	3	particular	particular	ADJ
ftr-465	263	4	organization	organization	NOUN
ftr-465	263	5	is	be	AUX
ftr-465	263	6	in	in	ADP
ftr-465	263	7	fact	fact	NOUN
ftr-465	263	8	being	be	AUX
ftr-465	263	9	operated	operate	VERB
ftr-465	263	10	primarily	primarily	ADV
ftr-465	263	11	to	to	PART
ftr-465	263	12	further	further	VERB
ftr-465	263	13	its	its	PRON
ftr-465	263	14	stated	state	VERB
ftr-465	263	15	purposes	purpose	NOUN
ftr-465	263	16	,	,	PUNCT
ftr-465	263	17	or	or	CCONJ
ftr-465	263	18	is	be	AUX
ftr-465	263	19	in	in	ADP
ftr-465	263	20	violation	violation	NOUN
ftr-465	263	21	of	of	ADP
ftr-465	263	22	a	a	DET
ftr-465	263	23	prohibited	prohibit	VERB
ftr-465	263	24	rule	rule	NOUN
ftr-465	263	25	,	,	PUNCT
ftr-465	263	26	is	be	AUX
ftr-465	263	27	quite	quite	DET
ftr-465	263	28	another	another	DET
ftr-465	263	29	matter	matter	NOUN
ftr-465	263	30	that	that	PRON
ftr-465	263	31	needs	need	VERB
ftr-465	263	32	to	to	PART
ftr-465	263	33	be	be	AUX
ftr-465	263	34	addressed	address	VERB
ftr-465	263	35	by	by	ADP
ftr-465	263	36	compliance	compliance	NOUN
ftr-465	263	37	procedures	procedure	NOUN
ftr-465	263	38	.	.	PUNCT
ftr-465	264	1	it	it	PRON
ftr-465	264	2	is	be	AUX
ftr-465	264	3	also	also	ADV
ftr-465	264	4	another	another	DET
ftr-465	264	5	matter	matter	NOUN
ftr-465	264	6	whether	whether	SCONJ
ftr-465	264	7	treasury	treasury	PROPN
ftr-465	264	8	regulations	regulation	NOUN
ftr-465	264	9	are	be	AUX
ftr-465	264	10	sufficiently	sufficiently	ADV
ftr-465	264	11	precise	precise	ADJ
ftr-465	264	12	(	(	PUNCT
ftr-465	264	13	or	or	CCONJ
ftr-465	264	14	an	an	DET
ftr-465	264	15	appropriate	appropriate	ADJ
ftr-465	264	16	expression	expression	NOUN
ftr-465	264	17	of	of	ADP
ftr-465	264	18	social	social	ADJ
ftr-465	264	19	policy	policy	NOUN
ftr-465	264	20	)	)	PUNCT
ftr-465	264	21	in	in	ADP
ftr-465	264	22	their	their	PRON
ftr-465	264	23	attempt	attempt	NOUN
ftr-465	264	24	to	to	PART
ftr-465	264	25	delimit	delimit	VERB
ftr-465	264	26	the	the	DET
ftr-465	264	27	scope	scope	NOUN
ftr-465	264	28	of	of	ADP
ftr-465	264	29	activities	activity	NOUN
ftr-465	264	30	that	that	PRON
ftr-465	264	31	fall	fall	VERB
ftr-465	264	32	within	within	ADP
ftr-465	264	33	the	the	DET
ftr-465	264	34	broad	broad	ADJ
ftr-465	264	35	classifications	classification	NOUN
ftr-465	264	36	enumerated	enumerate	VERB
ftr-465	264	37	in	in	ADP
ftr-465	264	38	§	§	PROPN
ftr-465	264	39	501(c)(3	501(c)(3	NUM
ftr-465	264	40	)	)	PUNCT
ftr-465	264	41	.	.	PUNCT
ftr-465	265	1	it	it	PRON
ftr-465	265	2	can	can	AUX
ftr-465	265	3	also	also	ADV
ftr-465	265	4	be	be	AUX
ftr-465	265	5	questioned	question	VERB
ftr-465	265	6	whether	whether	SCONJ
ftr-465	265	7	the	the	DET
ftr-465	265	8	treasury	treasury	PROPN
ftr-465	265	9	department	department	NOUN
ftr-465	265	10	should	should	AUX
ftr-465	265	11	be	be	AUX
ftr-465	265	12	the	the	DET
ftr-465	265	13	agency	agency	NOUN
ftr-465	265	14	issuing	issue	VERB
ftr-465	265	15	the	the	DET
ftr-465	265	16	regulations	regulation	NOUN
ftr-465	265	17	,	,	PUNCT
ftr-465	265	18	or	or	CCONJ
ftr-465	265	19	whether	whether	SCONJ
ftr-465	265	20	the	the	DET
ftr-465	265	21	internal	internal	ADJ
ftr-465	265	22	revenue	revenue	NOUN
ftr-465	265	23	service	service	NOUN
ftr-465	265	24	should	should	AUX
ftr-465	265	25	be	be	AUX
ftr-465	265	26	the	the	DET
ftr-465	265	27	agency	agency	NOUN
ftr-465	265	28	interpreting	interpret	VERB
ftr-465	265	29	the	the	DET
ftr-465	265	30	regulations	regulation	NOUN
ftr-465	265	31	and	and	CCONJ
ftr-465	265	32	enforcing	enforce	VERB
ftr-465	265	33	compliance	compliance	NOUN
ftr-465	265	34	.	.	PUNCT
ftr-465	266	1	rather	rather	ADV
ftr-465	266	2	than	than	SCONJ
ftr-465	266	3	audit	audit	VERB
ftr-465	266	4	a	a	DET
ftr-465	266	5	particular	particular	ADJ
ftr-465	266	6	exempt	exempt	ADJ
ftr-465	266	7	organization	organization	NOUN
ftr-465	266	8	to	to	PART
ftr-465	266	9	determine	determine	VERB
ftr-465	266	10	whether	whether	SCONJ
ftr-465	266	11	it	it	PRON
ftr-465	266	12	is	be	AUX
ftr-465	266	13	being	be	AUX
ftr-465	266	14	operated	operate	VERB
ftr-465	266	15	primarily	primarily	ADV
ftr-465	266	16	to	to	PART
ftr-465	266	17	further	further	VERB
ftr-465	266	18	its	its	PRON
ftr-465	266	19	stated	state	VERB
ftr-465	266	20	purposes	purpose	NOUN
ftr-465	266	21	,	,	PUNCT
ftr-465	266	22	or	or	CCONJ
ftr-465	266	23	is	be	AUX
ftr-465	266	24	in	in	ADP
ftr-465	266	25	violation	violation	NOUN
ftr-465	266	26	of	of	ADP
ftr-465	266	27	a	a	DET
ftr-465	266	28	prohibited	prohibit	VERB
ftr-465	266	29	rule	rule	NOUN
ftr-465	266	30	,	,	PUNCT
ftr-465	266	31	colombo	colombo	NOUN
ftr-465	266	32	prefers	prefer	NOUN
ftr-465	266	33	,	,	PUNCT
ftr-465	266	34	and	and	CCONJ
ftr-465	266	35	attempts	attempt	VERB
ftr-465	266	36	to	to	PART
ftr-465	266	37	formulate	formulate	VERB
ftr-465	266	38	,	,	PUNCT
ftr-465	266	39	a	a	DET
ftr-465	266	40	quantitative	quantitative	ADJ
ftr-465	266	41	test	test	NOUN
ftr-465	266	42	for	for	ADP
ftr-465	266	43	granting	grant	VERB
ftr-465	266	44	and	and	CCONJ
ftr-465	266	45	maintaining	maintain	VERB
ftr-465	266	46	the	the	DET
ftr-465	266	47	exemption	exemption	NOUN
ftr-465	266	48	to	to	PART
ftr-465	266	49	be	be	AUX
ftr-465	266	50	applied	apply	VERB
ftr-465	266	51	on	on	ADP
ftr-465	266	52	an	an	DET
ftr-465	266	53	entity	entity	NOUN
ftr-465	266	54	-	-	PUNCT
ftr-465	266	55	by	by	ADP
ftr-465	266	56	-	-	PUNCT
ftr-465	266	57	entity	entity	NOUN
ftr-465	266	58	basis	basis	NOUN
ftr-465	266	59	.	.	PUNCT
ftr-465	267	1	see	see	VERB
ftr-465	267	2	colombo	colombo	NOUN
ftr-465	267	3	,	,	PUNCT
ftr-465	267	4	supra	supra	PROPN
ftr-465	267	5	note	note	NOUN
ftr-465	267	6	2	2	NUM
ftr-465	267	7	,	,	PUNCT
ftr-465	267	8	at	at	ADP
ftr-465	267	9	87387	87387	NUM
ftr-465	267	10	.	.	PUNCT
ftr-465	268	1	but	but	CCONJ
ftr-465	268	2	see	see	VERB
ftr-465	268	3	richard	richard	PROPN
ftr-465	268	4	steinberg	steinberg	PROPN
ftr-465	268	5	,	,	PUNCT
ftr-465	268	6	"	"	PUNCT
ftr-465	268	7	unfair	unfair	ADJ
ftr-465	268	8	"	"	PUNCT
ftr-465	268	9	competition	competition	NOUN
ftr-465	268	10	by	by	ADP
ftr-465	268	11	nonprofits	nonprofit	NOUN
ftr-465	268	12	and	and	CCONJ
ftr-465	268	13	tax	tax	NOUN
ftr-465	268	14	policy	policy	NOUN
ftr-465	268	15	,	,	PUNCT
ftr-465	268	16	44	44	NUM
ftr-465	268	17	nat'l	nat'l	PROPN
ftr-465	268	18	tax	tax	NOUN
ftr-465	268	19	j.	j.	PROPN
ftr-465	268	20	351	351	NUM
ftr-465	268	21	,	,	PUNCT
ftr-465	268	22	361	361	NUM
ftr-465	268	23	-	-	SYM
ftr-465	268	24	62	62	NUM
ftr-465	268	25	(	(	PUNCT
ftr-465	268	26	1991	1991	NUM
ftr-465	268	27	):	):	PUNCT
ftr-465	268	28	the	the	DET
ftr-465	268	29	burden	burden	NOUN
ftr-465	268	30	of	of	ADP
ftr-465	268	31	proof	proof	NOUN
ftr-465	268	32	should	should	AUX
ftr-465	268	33	not	not	PART
ftr-465	268	34	fall	fall	VERB
ftr-465	268	35	upon	upon	SCONJ
ftr-465	268	36	each	each	DET
ftr-465	268	37	individual	individual	NOUN
ftr-465	269	1	[	[	X
ftr-465	269	2	nonprofit	nonprofit	X
ftr-465	269	3	]	]	X
ftr-465	269	4	to	to	PART
ftr-465	269	5	justify	justify	VERB
ftr-465	269	6	its	its	PRON
ftr-465	269	7	exemption	exemption	NOUN
ftr-465	269	8	.	.	PUNCT
ftr-465	270	1	[	[	X
ftr-465	270	2	nonprofit]s	nonprofit]s	ADJ
ftr-465	270	3	innovate	innovate	NOUN
ftr-465	270	4	and	and	CCONJ
ftr-465	270	5	experiment	experiment	NOUN
ftr-465	270	6	,	,	PUNCT
ftr-465	270	7	and	and	CCONJ
ftr-465	270	8	not	not	PART
ftr-465	270	9	every	every	DET
ftr-465	270	10	experiment	experiment	NOUN
ftr-465	270	11	is	be	AUX
ftr-465	270	12	a	a	DET
ftr-465	270	13	success	success	NOUN
ftr-465	270	14	.	.	PUNCT
ftr-465	271	1	successful	successful	ADJ
ftr-465	271	2	innovations	innovation	NOUN
ftr-465	271	3	(	(	PUNCT
ftr-465	271	4	such	such	ADJ
ftr-465	271	5	as	as	ADP
ftr-465	271	6	day	day	NOUN
ftr-465	271	7	care	care	NOUN
ftr-465	271	8	,	,	PUNCT
ftr-465	271	9	hospitals	hospital	NOUN
ftr-465	271	10	,	,	PUNCT
ftr-465	271	11	drug	drug	NOUN
ftr-465	271	12	-	-	PUNCT
ftr-465	271	13	addiction	addiction	NOUN
ftr-465	271	14	therapy	therapy	NOUN
ftr-465	271	15	,	,	PUNCT
ftr-465	271	16	and	and	CCONJ
ftr-465	271	17	universities	university	NOUN
ftr-465	271	18	)	)	PUNCT
ftr-465	271	19	have	have	AUX
ftr-465	271	20	often	often	ADV
ftr-465	271	21	been	be	AUX
ftr-465	271	22	picked	pick	VERB
ftr-465	271	23	up	up	ADP
ftr-465	271	24	by	by	ADP
ftr-465	271	25	government	government	NOUN
ftr-465	271	26	or	or	CCONJ
ftr-465	271	27	for	for	ADP
ftr-465	271	28	-	-	PUNCT
ftr-465	271	29	profits	profit	NOUN
ftr-465	271	30	after	after	ADP
ftr-465	271	31	[	[	X
ftr-465	271	32	nonprofits	nonprofit	NOUN
ftr-465	271	33	]	]	PUNCT
ftr-465	271	34	have	have	AUX
ftr-465	271	35	demonstrated	demonstrate	VERB
ftr-465	271	36	their	their	PRON
ftr-465	271	37	viability	viability	NOUN
ftr-465	271	38	;	;	PUNCT
ftr-465	271	39	"	"	PUNCT
ftr-465	271	40	inefficient	inefficient	ADJ
ftr-465	271	41	"	"	PUNCT
ftr-465	271	42	subsidies	subsidy	NOUN
ftr-465	271	43	may	may	AUX
ftr-465	271	44	be	be	AUX
ftr-465	271	45	the	the	DET
ftr-465	271	46	price	price	NOUN
ftr-465	271	47	we	we	PRON
ftr-465	271	48	have	have	VERB
ftr-465	271	49	to	to	PART
ftr-465	271	50	pay	pay	VERB
ftr-465	271	51	for	for	ADP
ftr-465	271	52	the	the	DET
ftr-465	271	53	next	next	ADJ
ftr-465	271	54	breakthrough	breakthrough	NOUN
ftr-465	271	55	.	.	PUNCT
ftr-465	272	1	26	26	NUM
ftr-465	272	2	.	.	PUNCT
ftr-465	272	3	see	see	VERB
ftr-465	272	4	trinidad	trinidad	PROPN
ftr-465	272	5	v.	v.	ADP
ftr-465	272	6	sagrada	sagrada	PROPN
ftr-465	272	7	orden	orden	PROPN
ftr-465	272	8	,	,	PUNCT
ftr-465	272	9	263	263	NUM
ftr-465	272	10	u.s	u.s	PROPN
ftr-465	272	11	.	.	PROPN
ftr-465	272	12	578	578	NUM
ftr-465	272	13	,	,	PUNCT
ftr-465	272	14	579	579	NUM
ftr-465	272	15	-	-	SYM
ftr-465	272	16	80	80	NUM
ftr-465	272	17	(	(	PUNCT
ftr-465	272	18	1924	1924	NUM
ftr-465	272	19	)	)	PUNCT
ftr-465	272	20	.	.	PUNCT
ftr-465	273	1	[	[	X
ftr-465	273	2	vol	vol	NOUN
ftr-465	273	3	3:7	3:7	NUM
ftr-465	273	4	unfair	unfair	ADJ
ftr-465	273	5	business	business	NOUN
ftr-465	273	6	competition	competition	NOUN
ftr-465	273	7	also	also	ADV
ftr-465	273	8	for	for	ADP
ftr-465	273	9	business	business	NOUN
ftr-465	273	10	purposes	purpose	NOUN
ftr-465	273	11	and	and	CCONJ
ftr-465	273	12	that	that	SCONJ
ftr-465	273	13	it	it	PRON
ftr-465	273	14	should	should	AUX
ftr-465	273	15	pay	pay	VERB
ftr-465	273	16	tax	tax	NOUN
ftr-465	273	17	on	on	ADP
ftr-465	273	18	the	the	DET
ftr-465	273	19	income	income	NOUN
ftr-465	273	20	from	from	ADP
ftr-465	273	21	its	its	PRON
ftr-465	273	22	commercial	commercial	ADJ
ftr-465	273	23	activities.27	activities.27	NOUN
ftr-465	273	24	the	the	DET
ftr-465	273	25	tax	tax	NOUN
ftr-465	273	26	collector	collector	NOUN
ftr-465	273	27	lost	lose	VERB
ftr-465	273	28	in	in	ADP
ftr-465	273	29	both	both	CCONJ
ftr-465	273	30	the	the	DET
ftr-465	273	31	trial	trial	NOUN
ftr-465	273	32	and	and	CCONJ
ftr-465	273	33	appellate	appellate	ADJ
ftr-465	273	34	courts	court	NOUN
ftr-465	273	35	.	.	PUNCT
ftr-465	273	36	'	'	PUNCT
ftr-465	274	1	the	the	DET
ftr-465	274	2	supreme	supreme	PROPN
ftr-465	274	3	court	court	PROPN
ftr-465	274	4	affirmed	affirm	VERB
ftr-465	274	5	in	in	ADP
ftr-465	274	6	trinidad	trinidad	PROPN
ftr-465	274	7	v.	v.	CCONJ
ftr-465	274	8	sagrada	sagrada	PROPN
ftr-465	274	9	orden.29	orden.29	PROPN
ftr-465	274	10	the	the	DET
ftr-465	274	11	case	case	NOUN
ftr-465	274	12	is	be	AUX
ftr-465	274	13	notable	notable	ADJ
ftr-465	274	14	for	for	ADP
ftr-465	274	15	its	its	PRON
ftr-465	274	16	governing	govern	VERB
ftr-465	274	17	principle	principle	NOUN
ftr-465	274	18	,	,	PUNCT
ftr-465	274	19	one	one	NUM
ftr-465	274	20	that	that	PRON
ftr-465	274	21	would	would	AUX
ftr-465	274	22	prevail	prevail	VERB
ftr-465	274	23	for	for	ADP
ftr-465	274	24	the	the	DET
ftr-465	274	25	next	next	ADJ
ftr-465	274	26	twenty	twenty	NUM
ftr-465	274	27	-	-	PUNCT
ftr-465	274	28	four	four	NUM
ftr-465	274	29	years	year	NOUN
ftr-465	274	30	:	:	PUNCT
ftr-465	274	31	the	the	DET
ftr-465	274	32	destination	destination	NOUN
ftr-465	274	33	,	,	PUNCT
ftr-465	274	34	not	not	PART
ftr-465	274	35	the	the	DET
ftr-465	274	36	source	source	NOUN
ftr-465	274	37	,	,	PUNCT
ftr-465	274	38	of	of	ADP
ftr-465	274	39	the	the	DET
ftr-465	274	40	income	income	NOUN
ftr-465	274	41	of	of	ADP
ftr-465	274	42	a	a	DET
ftr-465	274	43	corporation	corporation	NOUN
ftr-465	274	44	organized	organize	VERB
ftr-465	274	45	and	and	CCONJ
ftr-465	274	46	operated	operate	VERB
ftr-465	274	47	exclusively	exclusively	ADV
ftr-465	274	48	for	for	ADP
ftr-465	274	49	religious	religious	ADJ
ftr-465	274	50	,	,	PUNCT
ftr-465	274	51	charitable	charitable	ADJ
ftr-465	274	52	,	,	PUNCT
ftr-465	274	53	scientific	scientific	ADJ
ftr-465	274	54	or	or	CCONJ
ftr-465	274	55	educational	educational	ADJ
ftr-465	274	56	purposes	purpose	NOUN
ftr-465	274	57	is	be	AUX
ftr-465	274	58	the	the	DET
ftr-465	274	59	ultimate	ultimate	ADJ
ftr-465	274	60	test	test	NOUN
ftr-465	274	61	of	of	ADP
ftr-465	274	62	exemption	exemption	NOUN
ftr-465	274	63	.	.	PUNCT
ftr-465	274	64	"	"	PUNCT
ftr-465	275	1	charitable	charitable	ADJ
ftr-465	275	2	activities	activity	NOUN
ftr-465	275	3	,	,	PUNCT
ftr-465	275	4	the	the	DET
ftr-465	275	5	court	court	NOUN
ftr-465	275	6	observed	observe	VERB
ftr-465	275	7	,	,	PUNCT
ftr-465	275	8	can	can	AUX
ftr-465	275	9	not	not	PART
ftr-465	275	10	be	be	AUX
ftr-465	275	11	carried	carry	VERB
ftr-465	275	12	on	on	ADP
ftr-465	275	13	without	without	ADP
ftr-465	275	14	money:3	money:3	ADV
ftr-465	275	15	"	"	PUNCT
ftr-465	275	16	evidently	evidently	ADV
ftr-465	275	17	,	,	PUNCT
ftr-465	275	18	"	"	PUNCT
ftr-465	275	19	said	say	VERB
ftr-465	275	20	the	the	DET
ftr-465	275	21	court	court	NOUN
ftr-465	275	22	,	,	PUNCT
ftr-465	275	23	"	"	PUNCT
ftr-465	275	24	the	the	DET
ftr-465	275	25	exemption	exemption	NOUN
ftr-465	275	26	is	be	AUX
ftr-465	275	27	made	make	VERB
ftr-465	275	28	in	in	ADP
ftr-465	275	29	recognition	recognition	NOUN
ftr-465	275	30	of	of	ADP
ftr-465	275	31	the	the	DET
ftr-465	275	32	benefit	benefit	NOUN
ftr-465	275	33	which	which	PRON
ftr-465	275	34	the	the	DET
ftr-465	275	35	public	public	NOUN
ftr-465	275	36	derives	derive	VERB
ftr-465	275	37	from	from	ADP
ftr-465	275	38	corporate	corporate	ADJ
ftr-465	275	39	activities	activity	NOUN
ftr-465	275	40	of	of	ADP
ftr-465	275	41	the	the	DET
ftr-465	275	42	class	class	NOUN
ftr-465	275	43	named	name	VERB
ftr-465	275	44	,	,	PUNCT
ftr-465	275	45	and	and	CCONJ
ftr-465	275	46	is	be	AUX
ftr-465	275	47	intended	intend	VERB
ftr-465	275	48	to	to	PART
ftr-465	275	49	aid	aid	VERB
ftr-465	275	50	them	they	PRON
ftr-465	275	51	when	when	SCONJ
ftr-465	275	52	not	not	PART
ftr-465	275	53	conducted	conduct	VERB
ftr-465	275	54	for	for	ADP
ftr-465	275	55	private	private	ADJ
ftr-465	275	56	gain	gain	NOUN
ftr-465	275	57	.	.	PUNCT
ftr-465	276	1	"32	"32	PROPN
ftr-465	277	1	if	if	SCONJ
ftr-465	277	2	trinidad	trinidad	PROPN
ftr-465	277	3	left	leave	VERB
ftr-465	277	4	any	any	DET
ftr-465	277	5	doubt	doubt	NOUN
ftr-465	277	6	as	as	ADP
ftr-465	277	7	to	to	ADP
ftr-465	277	8	whether	whether	SCONJ
ftr-465	277	9	the	the	DET
ftr-465	277	10	destination	destination	NOUN
ftr-465	277	11	of	of	ADP
ftr-465	277	12	income	income	NOUN
ftr-465	277	13	principle	principle	NOUN
ftr-465	277	14	applied	apply	VERB
ftr-465	277	15	to	to	ADP
ftr-465	277	16	a	a	DET
ftr-465	277	17	full	full	ADV
ftr-465	277	18	-	-	PUNCT
ftr-465	277	19	blown	blow	VERB
ftr-465	277	20	business	business	NOUN
ftr-465	277	21	operated	operate	VERB
ftr-465	277	22	for	for	ADP
ftr-465	277	23	the	the	DET
ftr-465	277	24	benefit	benefit	NOUN
ftr-465	277	25	of	of	ADP
ftr-465	277	26	a	a	DET
ftr-465	277	27	charitable	charitable	ADJ
ftr-465	277	28	organization	organization	NOUN
ftr-465	277	29	,	,	PUNCT
ftr-465	277	30	the	the	DET
ftr-465	277	31	confusion	confusion	NOUN
ftr-465	277	32	was	be	AUX
ftr-465	277	33	dispelled	dispel	VERB
ftr-465	277	34	by	by	ADP
ftr-465	277	35	the	the	DET
ftr-465	277	36	second	second	ADJ
ftr-465	277	37	circuit	circuit	NOUN
ftr-465	277	38	in	in	ADP
ftr-465	277	39	roche	roche	PROPN
ftr-465	277	40	's	's	PART
ftr-465	277	41	beach	beach	PROPN
ftr-465	277	42	,	,	PUNCT
ftr-465	277	43	inc	inc	PROPN
ftr-465	277	44	.	.	PROPN
ftr-465	278	1	v.	v.	ADP
ftr-465	278	2	cormnissioner.3	cormnissioner.3	PROPN
ftr-465	278	3	roche	roche	PROPN
ftr-465	278	4	's	's	PART
ftr-465	278	5	beach	beach	PROPN
ftr-465	278	6	,	,	PUNCT
ftr-465	278	7	inc	inc	PROPN
ftr-465	278	8	.	.	PROPN
ftr-465	278	9	was	be	AUX
ftr-465	278	10	a	a	DET
ftr-465	278	11	feeder	feeder	NOUN
ftr-465	278	12	corporation	corporation	NOUN
ftr-465	278	13	organized	organize	VERB
ftr-465	278	14	to	to	PART
ftr-465	278	15	operate	operate	VERB
ftr-465	278	16	a	a	DET
ftr-465	278	17	bathing	bathe	VERB
ftr-465	278	18	beach	beach	NOUN
ftr-465	278	19	business	business	NOUN
ftr-465	278	20	and	and	CCONJ
ftr-465	278	21	to	to	PART
ftr-465	278	22	turn	turn	VERB
ftr-465	278	23	over	over	ADP
ftr-465	278	24	its	its	PRON
ftr-465	278	25	profits	profit	NOUN
ftr-465	278	26	to	to	ADP
ftr-465	278	27	a	a	DET
ftr-465	278	28	tax	tax	NOUN
ftr-465	278	29	-	-	PUNCT
ftr-465	278	30	exempt	exempt	ADJ
ftr-465	278	31	charitable	charitable	ADJ
ftr-465	278	32	foundation	foundation	NOUN
ftr-465	278	33	for	for	ADP
ftr-465	278	34	the	the	DET
ftr-465	278	35	relief	relief	NOUN
ftr-465	278	36	of	of	ADP
ftr-465	278	37	destitute	destitute	ADJ
ftr-465	278	38	women	woman	NOUN
ftr-465	278	39	and	and	CCONJ
ftr-465	278	40	children	child	NOUN
ftr-465	278	41	.	.	PUNCT
ftr-465	279	1	4	4	NUM
ftr-465	279	2	the	the	DET
ftr-465	279	3	business	business	NOUN
ftr-465	279	4	,	,	PUNCT
ftr-465	279	5	operated	operate	VERB
ftr-465	279	6	by	by	ADP
ftr-465	279	7	34	34	NUM
ftr-465	279	8	employees	employee	NOUN
ftr-465	279	9	during	during	ADP
ftr-465	279	10	the	the	DET
ftr-465	279	11	summer	summer	NOUN
ftr-465	279	12	,	,	PUNCT
ftr-465	279	13	consisted	consist	VERB
ftr-465	279	14	of	of	ADP
ftr-465	279	15	3000	3000	NUM
ftr-465	279	16	bath	bath	NOUN
ftr-465	279	17	houses	house	NOUN
ftr-465	279	18	to	to	PART
ftr-465	279	19	be	be	AUX
ftr-465	279	20	rented	rent	VERB
ftr-465	279	21	to	to	PART
ftr-465	279	22	transient	transient	VERB
ftr-465	279	23	bathers	bather	NOUN
ftr-465	279	24	,	,	PUNCT
ftr-465	279	25	plus	plus	CCONJ
ftr-465	279	26	suit	suit	NOUN
ftr-465	279	27	and	and	CCONJ
ftr-465	279	28	towel	towel	NOUN
ftr-465	279	29	rentals	rental	NOUN
ftr-465	279	30	,	,	PUNCT
ftr-465	279	31	restaurant	restaurant	NOUN
ftr-465	279	32	and	and	CCONJ
ftr-465	279	33	refreshment	refreshment	NOUN
ftr-465	279	34	concessions	concession	NOUN
ftr-465	279	35	,	,	PUNCT
ftr-465	279	36	and	and	CCONJ
ftr-465	279	37	other	other	ADJ
ftr-465	279	38	property	property	NOUN
ftr-465	279	39	rentals.35	rentals.35	NOUN
ftr-465	279	40	citing	cite	VERB
ftr-465	279	41	trinidad	trinidad	PROPN
ftr-465	279	42	,	,	PUNCT
ftr-465	279	43	the	the	DET
ftr-465	279	44	court	court	NOUN
ftr-465	279	45	held	hold	VERB
ftr-465	279	46	that	that	SCONJ
ftr-465	279	47	a	a	DET
ftr-465	279	48	feeder	feeder	NOUN
ftr-465	279	49	corporation	corporation	NOUN
ftr-465	279	50	was	be	AUX
ftr-465	279	51	exempt	exempt	ADJ
ftr-465	279	52	from	from	ADP
ftr-465	279	53	income	income	NOUN
ftr-465	279	54	tax	tax	NOUN
ftr-465	279	55	even	even	ADV
ftr-465	279	56	though	though	SCONJ
ftr-465	279	57	it	it	PRON
ftr-465	279	58	conducted	conduct	VERB
ftr-465	279	59	business	business	NOUN
ftr-465	279	60	activities	activity	NOUN
ftr-465	279	61	for	for	ADP
ftr-465	279	62	profit	profit	NOUN
ftr-465	279	63	and	and	CCONJ
ftr-465	279	64	did	do	AUX
ftr-465	279	65	not	not	PART
ftr-465	279	66	itself	itself	PRON
ftr-465	279	67	engage	engage	VERB
ftr-465	279	68	in	in	ADP
ftr-465	279	69	charitable	charitable	ADJ
ftr-465	279	70	endeavors	endeavor	NOUN
ftr-465	279	71	.	.	PUNCT
ftr-465	279	72	'	'	PUNCT
ftr-465	280	1	in	in	ADP
ftr-465	280	2	1947	1947	NUM
ftr-465	280	3	,	,	PUNCT
ftr-465	280	4	a	a	DET
ftr-465	280	5	new	new	PROPN
ftr-465	280	6	york	york	PROPN
ftr-465	280	7	university	university	PROPN
ftr-465	280	8	school	school	NOUN
ftr-465	280	9	of	of	ADP
ftr-465	280	10	law	law	NOUN
ftr-465	280	11	alumni	alumnus	NOUN
ftr-465	280	12	group	group	NOUN
ftr-465	280	13	orchestrated	orchestrate	VERB
ftr-465	280	14	the	the	DET
ftr-465	280	15	purchase	purchase	NOUN
ftr-465	280	16	of	of	ADP
ftr-465	280	17	c.f	c.f	PROPN
ftr-465	280	18	.	.	PROPN
ftr-465	280	19	mueller	mueller	PROPN
ftr-465	280	20	company	company	PROPN
ftr-465	280	21	,	,	PUNCT
ftr-465	280	22	one	one	NUM
ftr-465	280	23	of	of	ADP
ftr-465	280	24	the	the	DET
ftr-465	280	25	country	country	NOUN
ftr-465	280	26	's	's	PART
ftr-465	280	27	leading	lead	VERB
ftr-465	280	28	noodle	noodle	NOUN
ftr-465	280	29	manufacturers	manufacturer	NOUN
ftr-465	280	30	,	,	PUNCT
ftr-465	280	31	for	for	ADP
ftr-465	280	32	the	the	DET
ftr-465	280	33	benefit	benefit	NOUN
ftr-465	280	34	of	of	ADP
ftr-465	280	35	the	the	DET
ftr-465	280	36	school	school	NOUN
ftr-465	280	37	of	of	ADP
ftr-465	280	38	law	law	NOUN
ftr-465	280	39	.	.	PUNCT
ftr-465	280	40	"	"	PUNCT
ftr-465	281	1	the	the	DET
ftr-465	281	2	group	group	NOUN
ftr-465	281	3	organized	organize	VERB
ftr-465	281	4	a	a	DET
ftr-465	281	5	delaware	delaware	PROPN
ftr-465	281	6	corporation	corporation	NOUN
ftr-465	281	7	for	for	ADP
ftr-465	281	8	the	the	DET
ftr-465	281	9	"	"	PUNCT
ftr-465	281	10	charitable	charitable	ADJ
ftr-465	281	11	"	"	PUNCT
ftr-465	281	12	purpose	purpose	NOUN
ftr-465	281	13	of	of	ADP
ftr-465	281	14	operating	operate	VERB
ftr-465	281	15	the	the	DET
ftr-465	281	16	noodle	noodle	NOUN
ftr-465	281	17	business	business	NOUN
ftr-465	281	18	and	and	CCONJ
ftr-465	281	19	distributing	distribute	VERB
ftr-465	281	20	its	its	PRON
ftr-465	281	21	dividends	dividend	NOUN
ftr-465	281	22	to	to	ADP
ftr-465	281	23	the	the	DET
ftr-465	281	24	university	university	NOUN
ftr-465	281	25	for	for	ADP
ftr-465	281	26	the	the	DET
ftr-465	281	27	benefit	benefit	NOUN
ftr-465	281	28	of	of	ADP
ftr-465	281	29	the	the	DET
ftr-465	281	30	school	school	NOUN
ftr-465	281	31	of	of	ADP
ftr-465	281	32	law	law	NOUN
ftr-465	281	33	,	,	PUNCT
ftr-465	281	34	a	a	DET
ftr-465	281	35	tax	tax	NOUN
ftr-465	281	36	-	-	PUNCT
ftr-465	281	37	exempt	exempt	ADJ
ftr-465	281	38	educational	educational	ADJ
ftr-465	281	39	institution.3	institution.3	NOUN
ftr-465	281	40	"	"	PUNCT
ftr-465	281	41	the	the	DET
ftr-465	281	42	delaware	delaware	PROPN
ftr-465	281	43	corporation	corporation	PROPN
ftr-465	281	44	borrowed	borrow	VERB
ftr-465	281	45	$	$	SYM
ftr-465	281	46	3,550,000	3,550,000	NUM
ftr-465	281	47	under	under	ADP
ftr-465	281	48	a	a	DET
ftr-465	281	49	15	15	NUM
ftr-465	281	50	-	-	PUNCT
ftr-465	281	51	year	year	NOUN
ftr-465	281	52	loan	loan	NOUN
ftr-465	281	53	from	from	ADP
ftr-465	281	54	the	the	DET
ftr-465	281	55	prudential	prudential	PROPN
ftr-465	281	56	insurance	insurance	NOUN
ftr-465	281	57	company	company	NOUN
ftr-465	281	58	,	,	PUNCT
ftr-465	281	59	purchased	purchase	VERB
ftr-465	281	60	all	all	PRON
ftr-465	281	61	of	of	ADP
ftr-465	281	62	the	the	DET
ftr-465	281	63	outstanding	outstanding	ADJ
ftr-465	281	64	stock	stock	NOUN
ftr-465	281	65	of	of	ADP
ftr-465	281	66	the	the	DET
ftr-465	281	67	27	27	NUM
ftr-465	281	68	.	.	PUNCT
ftr-465	282	1	i	i	PRON
ftr-465	282	2	d.	d.	PROPN
ftr-465	282	3	at	at	ADP
ftr-465	282	4	580	580	NUM
ftr-465	282	5	-	-	SYM
ftr-465	282	6	8	8	NUM
ftr-465	282	7	1	1	NUM
ftr-465	282	8	.	.	NOUN
ftr-465	282	9	28	28	NUM
ftr-465	282	10	.	.	PUNCT
ftr-465	283	1	i	i	PRON
ftr-465	283	2	d.	d.	PROPN
ftr-465	283	3	at	at	ADP
ftr-465	283	4	579	579	NUM
ftr-465	283	5	.	.	PUNCT
ftr-465	284	1	29	29	NUM
ftr-465	284	2	.	.	PUNCT
ftr-465	285	1	i	i	PRON
ftr-465	285	2	d.	d.	PROPN
ftr-465	285	3	at	at	ADP
ftr-465	285	4	578	578	NUM
ftr-465	285	5	.	.	PUNCT
ftr-465	286	1	30	30	NUM
ftr-465	286	2	.	.	PUNCT
ftr-465	287	1	i	i	PRON
ftr-465	287	2	d.	d.	PROPN
ftr-465	287	3	at	at	ADP
ftr-465	287	4	581	581	NUM
ftr-465	287	5	.	.	PUNCT
ftr-465	287	6	31	31	NUM
ftr-465	287	7	.	.	PUNCT
ftr-465	288	1	i	i	PRON
ftr-465	288	2	d.	d.	PROPN
ftr-465	288	3	32	32	NUM
ftr-465	288	4	.	.	PUNCT
ftr-465	289	1	i	i	PRON
ftr-465	289	2	d.	d.	PROPN
ftr-465	289	3	for	for	ADP
ftr-465	289	4	an	an	DET
ftr-465	289	5	analysis	analysis	NOUN
ftr-465	289	6	of	of	ADP
ftr-465	289	7	the	the	DET
ftr-465	289	8	case	case	NOUN
ftr-465	289	9	,	,	PUNCT
ftr-465	289	10	see	see	VERB
ftr-465	289	11	finkelstein	finkelstein	PROPN
ftr-465	289	12	,	,	PUNCT
ftr-465	289	13	supra	supra	PROPN
ftr-465	289	14	note	note	PROPN
ftr-465	289	15	19	19	NUM
ftr-465	289	16	,	,	PUNCT
ftr-465	289	17	at	at	ADP
ftr-465	289	18	453	453	NUM
ftr-465	289	19	-	-	SYM
ftr-465	289	20	57	57	NUM
ftr-465	289	21	.	.	PUNCT
ftr-465	290	1	33	33	NUM
ftr-465	290	2	.	.	NOUN
ftr-465	291	1	96	96	NUM
ftr-465	291	2	f.2d	f.2d	PUNCT
ftr-465	291	3	776	776	NUM
ftr-465	291	4	(	(	PUNCT
ftr-465	291	5	2d	2d	NUM
ftr-465	291	6	cir	cir	NOUN
ftr-465	291	7	.	.	PROPN
ftr-465	291	8	1938	1938	NUM
ftr-465	291	9	)	)	PUNCT
ftr-465	291	10	.	.	PUNCT
ftr-465	292	1	34	34	NUM
ftr-465	292	2	.	.	PUNCT
ftr-465	293	1	i	i	PRON
ftr-465	293	2	d.	d.	PROPN
ftr-465	293	3	at	at	ADP
ftr-465	293	4	776	776	NUM
ftr-465	293	5	-	-	SYM
ftr-465	293	6	77	77	NUM
ftr-465	293	7	.	.	PUNCT
ftr-465	294	1	35	35	NUM
ftr-465	294	2	.	.	PUNCT
ftr-465	295	1	i	i	PRON
ftr-465	295	2	d.	d.	PROPN
ftr-465	295	3	at	at	ADP
ftr-465	295	4	777	777	NUM
ftr-465	295	5	.	.	PUNCT
ftr-465	296	1	36	36	NUM
ftr-465	296	2	.	.	PUNCT
ftr-465	297	1	i	i	PRON
ftr-465	297	2	d.	d.	PROPN
ftr-465	297	3	at	at	ADP
ftr-465	297	4	779	779	NUM
ftr-465	297	5	.	.	PUNCT
ftr-465	298	1	for	for	ADP
ftr-465	298	2	an	an	DET
ftr-465	298	3	analysis	analysis	NOUN
ftr-465	298	4	of	of	ADP
ftr-465	298	5	the	the	DET
ftr-465	298	6	case	case	NOUN
ftr-465	298	7	.	.	PUNCT
ftr-465	299	1	see	see	VERB
ftr-465	299	2	finkelstein	finkelstein	PROPN
ftr-465	299	3	,	,	PUNCT
ftr-465	299	4	supra	supra	PROPN
ftr-465	299	5	note	note	PROPN
ftr-465	299	6	19	19	NUM
ftr-465	299	7	,	,	PUNCT
ftr-465	299	8	at	at	ADP
ftr-465	299	9	457	457	NUM
ftr-465	299	10	-	-	SYM
ftr-465	299	11	59	59	NUM
ftr-465	299	12	.	.	PUNCT
ftr-465	300	1	37	37	NUM
ftr-465	300	2	.	.	PUNCT
ftr-465	301	1	c.f	c.f	PROPN
ftr-465	301	2	.	.	PROPN
ftr-465	301	3	mueller	mueller	PROPN
ftr-465	301	4	co.	co.	PROPN
ftr-465	301	5	v.	v.	PROPN
ftr-465	301	6	commissioner	commissioner	PROPN
ftr-465	301	7	,	,	PUNCT
ftr-465	301	8	190	190	NUM
ftr-465	301	9	f.2d	f.2d	NOUN
ftr-465	301	10	120	120	NUM
ftr-465	301	11	,	,	PUNCT
ftr-465	301	12	120	120	NUM
ftr-465	301	13	-	-	SYM
ftr-465	301	14	21	21	NUM
ftr-465	301	15	(	(	PUNCT
ftr-465	301	16	3d	3d	PROPN
ftr-465	301	17	cir	cir	NOUN
ftr-465	301	18	.	.	PUNCT
ftr-465	301	19	1951	1951	NUM
ftr-465	301	20	)	)	PUNCT
ftr-465	301	21	.	.	PUNCT
ftr-465	302	1	38	38	NUM
ftr-465	302	2	.	.	PUNCT
ftr-465	303	1	i	i	PRON
ftr-465	303	2	d.	d.	PROPN
ftr-465	303	3	19961	19961	NUM
ftr-465	303	4	florida	florida	PROPN
ftr-465	303	5	tax	tax	NOUN
ftr-465	303	6	review	review	NOUN
ftr-465	303	7	existing	exist	VERB
ftr-465	303	8	taxable	taxable	ADJ
ftr-465	303	9	new	new	ADJ
ftr-465	303	10	jersey	jersey	PROPN
ftr-465	303	11	company	company	NOUN
ftr-465	303	12	for	for	ADP
ftr-465	303	13	$	$	SYM
ftr-465	303	14	3,495,057.60	3,495,057.60	NUM
ftr-465	303	15	and	and	CCONJ
ftr-465	303	16	then	then	ADV
ftr-465	303	17	merged	merge	VERB
ftr-465	303	18	the	the	DET
ftr-465	303	19	delaware	delaware	PROPN
ftr-465	303	20	corporation	corporation	PROPN
ftr-465	303	21	into	into	ADP
ftr-465	303	22	itself.39	itself.39	PROPN
ftr-465	303	23	the	the	DET
ftr-465	303	24	internal	internal	PROPN
ftr-465	303	25	revenue	revenue	PROPN
ftr-465	303	26	bureau	bureau	NOUN
ftr-465	303	27	challenged	challenge	VERB
ftr-465	303	28	the	the	DET
ftr-465	303	29	tax	tax	NOUN
ftr-465	303	30	exemption	exemption	NOUN
ftr-465	303	31	of	of	ADP
ftr-465	303	32	the	the	DET
ftr-465	303	33	feeder	feeder	NOUN
ftr-465	303	34	corporation	corporation	NOUN
ftr-465	303	35	;	;	PUNCT
ftr-465	303	36	but	but	CCONJ
ftr-465	303	37	the	the	DET
ftr-465	303	38	third	third	ADJ
ftr-465	303	39	circuit	circuit	NOUN
ftr-465	303	40	reversed	reverse	VERB
ftr-465	303	41	the	the	DET
ftr-465	303	42	tax	tax	NOUN
ftr-465	303	43	court	court	NOUN
ftr-465	303	44	,	,	PUNCT
ftr-465	303	45	which	which	PRON
ftr-465	303	46	had	have	AUX
ftr-465	303	47	found	find	VERB
ftr-465	303	48	for	for	ADP
ftr-465	303	49	the	the	DET
ftr-465	303	50	commissioner	commissioner	NOUN
ftr-465	303	51	,	,	PUNCT
ftr-465	303	52	because	because	SCONJ
ftr-465	303	53	the	the	DET
ftr-465	303	54	court	court	NOUN
ftr-465	303	55	of	of	ADP
ftr-465	303	56	appeals	appeal	NOUN
ftr-465	303	57	could	could	AUX
ftr-465	303	58	not	not	PART
ftr-465	303	59	distinguish	distinguish	VERB
ftr-465	303	60	the	the	DET
ftr-465	303	61	case	case	NOUN
ftr-465	303	62	from	from	ADP
ftr-465	303	63	roche	roche	PROPN
ftr-465	303	64	's	's	PART
ftr-465	303	65	beach.40	beach.40	NOUN
ftr-465	303	66	although	although	SCONJ
ftr-465	303	67	it	it	PRON
ftr-465	303	68	was	be	AUX
ftr-465	303	69	by	by	ADP
ftr-465	303	70	no	no	DET
ftr-465	303	71	means	means	NOUN
ftr-465	303	72	the	the	DET
ftr-465	303	73	largest	large	ADJ
ftr-465	303	74	of	of	ADP
ftr-465	303	75	the	the	DET
ftr-465	303	76	acquisitions	acquisition	NOUN
ftr-465	303	77	of	of	ADP
ftr-465	303	78	taxable	taxable	ADJ
ftr-465	303	79	businesses	business	NOUN
ftr-465	303	80	for	for	ADP
ftr-465	303	81	the	the	DET
ftr-465	303	82	benefit	benefit	NOUN
ftr-465	303	83	of	of	ADP
ftr-465	303	84	a	a	DET
ftr-465	303	85	tax	tax	NOUN
ftr-465	303	86	-	-	PUNCT
ftr-465	303	87	exempt	exempt	ADJ
ftr-465	303	88	charitable	charitable	ADJ
ftr-465	303	89	organization	organization	NOUN
ftr-465	303	90	,	,	PUNCT
ftr-465	303	91	the	the	DET
ftr-465	303	92	purchase	purchase	NOUN
ftr-465	303	93	of	of	ADP
ftr-465	303	94	a	a	DET
ftr-465	303	95	well	well	ADV
ftr-465	303	96	-	-	PUNCT
ftr-465	303	97	known	know	VERB
ftr-465	303	98	noodle	noodle	NOUN
ftr-465	303	99	company	company	NOUN
ftr-465	303	100	engineered	engineer	VERB
ftr-465	303	101	by	by	ADP
ftr-465	303	102	benefactors	benefactor	NOUN
ftr-465	303	103	of	of	ADP
ftr-465	303	104	the	the	DET
ftr-465	303	105	n.y.u	n.y.u	NOUN
ftr-465	303	106	.	.	PUNCT
ftr-465	304	1	school	school	NOUN
ftr-465	304	2	of	of	ADP
ftr-465	304	3	law	law	NOUN
ftr-465	304	4	was	be	AUX
ftr-465	304	5	perhaps	perhaps	ADV
ftr-465	304	6	the	the	DET
ftr-465	304	7	most	most	ADV
ftr-465	304	8	notorious	notorious	ADJ
ftr-465	304	9	.	.	PUNCT
ftr-465	305	1	furthermore	furthermore	ADV
ftr-465	305	2	,	,	PUNCT
ftr-465	305	3	it	it	PRON
ftr-465	305	4	served	serve	VERB
ftr-465	305	5	as	as	ADP
ftr-465	305	6	an	an	DET
ftr-465	305	7	alarming	alarming	ADJ
ftr-465	305	8	example	example	NOUN
ftr-465	305	9	for	for	ADP
ftr-465	305	10	those	those	PRON
ftr-465	305	11	who	who	PRON
ftr-465	305	12	were	be	AUX
ftr-465	305	13	becoming	become	VERB
ftr-465	305	14	concerned	concerned	ADJ
ftr-465	305	15	with	with	ADP
ftr-465	305	16	the	the	DET
ftr-465	305	17	rapidity	rapidity	NOUN
ftr-465	305	18	with	with	ADP
ftr-465	305	19	which	which	PRON
ftr-465	305	20	taxexempt	taxexempt	ADJ
ftr-465	305	21	organizations	organization	NOUN
ftr-465	305	22	,	,	PUNCT
ftr-465	305	23	especially	especially	ADV
ftr-465	305	24	colleges	college	NOUN
ftr-465	305	25	and	and	CCONJ
ftr-465	305	26	universities	university	NOUN
ftr-465	305	27	,	,	PUNCT
ftr-465	305	28	were	be	AUX
ftr-465	305	29	entering	enter	VERB
ftr-465	305	30	the	the	DET
ftr-465	305	31	world	world	NOUN
ftr-465	305	32	of	of	ADP
ftr-465	305	33	commercial	commercial	ADJ
ftr-465	305	34	enterprise	enterprise	NOUN
ftr-465	305	35	.	.	PUNCT
ftr-465	306	1	in	in	ADP
ftr-465	306	2	point	point	NOUN
ftr-465	306	3	of	of	ADP
ftr-465	306	4	fact	fact	NOUN
ftr-465	306	5	,	,	PUNCT
ftr-465	306	6	the	the	DET
ftr-465	306	7	purchase	purchase	NOUN
ftr-465	306	8	of	of	ADP
ftr-465	306	9	c.f	c.f	PROPN
ftr-465	306	10	.	.	PROPN
ftr-465	306	11	mueller	mueller	PROPN
ftr-465	306	12	company	company	PROPN
ftr-465	306	13	was	be	AUX
ftr-465	306	14	but	but	CCONJ
ftr-465	306	15	one	one	NUM
ftr-465	306	16	of	of	ADP
ftr-465	306	17	four	four	NUM
ftr-465	306	18	acquisitions	acquisition	NOUN
ftr-465	306	19	on	on	ADP
ftr-465	306	20	behalf	behalf	NOUN
ftr-465	306	21	of	of	ADP
ftr-465	306	22	new	new	PROPN
ftr-465	306	23	york	york	PROPN
ftr-465	306	24	university	university	PROPN
ftr-465	306	25	over	over	ADP
ftr-465	306	26	a	a	DET
ftr-465	306	27	relatively	relatively	ADV
ftr-465	306	28	few	few	ADJ
ftr-465	306	29	years	year	NOUN
ftr-465	306	30	.	.	PUNCT
ftr-465	307	1	the	the	DET
ftr-465	307	2	other	other	ADJ
ftr-465	307	3	three	three	NUM
ftr-465	307	4	were	be	AUX
ftr-465	307	5	howes	howes	PROPN
ftr-465	307	6	leather	leather	NOUN
ftr-465	307	7	company	company	NOUN
ftr-465	307	8	,	,	PUNCT
ftr-465	307	9	valued	value	VERB
ftr-465	307	10	at	at	ADP
ftr-465	307	11	$	$	SYM
ftr-465	307	12	35,000,000	35,000,000	NUM
ftr-465	307	13	;	;	PUNCT
ftr-465	307	14	american	american	PROPN
ftr-465	307	15	limoges	limoges	PROPN
ftr-465	307	16	china	china	PROPN
ftr-465	307	17	,	,	PUNCT
ftr-465	307	18	inc	inc	PROPN
ftr-465	307	19	.	.	PROPN
ftr-465	307	20	,	,	PUNCT
ftr-465	307	21	valued	value	VERB
ftr-465	307	22	at	at	ADP
ftr-465	307	23	$	$	SYM
ftr-465	307	24	3,300,000	3,300,000	NUM
ftr-465	307	25	;	;	PUNCT
ftr-465	307	26	and	and	CCONJ
ftr-465	307	27	the	the	DET
ftr-465	307	28	ramsey	ramsey	PROPN
ftr-465	307	29	corporation	corporation	PROPN
ftr-465	307	30	,	,	PUNCT
ftr-465	307	31	manufacturer	manufacturer	NOUN
ftr-465	307	32	of	of	ADP
ftr-465	307	33	piston	piston	NOUN
ftr-465	307	34	rings	ring	NOUN
ftr-465	307	35	,	,	PUNCT
ftr-465	307	36	valued	value	VERB
ftr-465	307	37	at	at	ADP
ftr-465	307	38	$	$	SYM
ftr-465	307	39	3,000,000.4	3,000,000.4	NUM
ftr-465	307	40	1	1	NUM
ftr-465	307	41	on	on	ADP
ftr-465	307	42	december	december	PROPN
ftr-465	307	43	13	13	NUM
ftr-465	307	44	,	,	PUNCT
ftr-465	307	45	1948	1948	NUM
ftr-465	307	46	,	,	PUNCT
ftr-465	307	47	the	the	DET
ftr-465	307	48	new	new	PROPN
ftr-465	307	49	york	york	PROPN
ftr-465	307	50	times	times	PROPN
ftr-465	307	51	ran	run	VERB
ftr-465	307	52	a	a	DET
ftr-465	307	53	story	story	NOUN
ftr-465	307	54	entitled	entitle	VERB
ftr-465	307	55	"	"	PUNCT
ftr-465	307	56	university	university	NOUN
ftr-465	307	57	dollars	dollar	NOUN
ftr-465	307	58	yielding	yield	VERB
ftr-465	307	59	tax	tax	NOUN
ftr-465	307	60	-	-	PUNCT
ftr-465	307	61	free	free	ADJ
ftr-465	307	62	business	business	NOUN
ftr-465	307	63	profits	profit	NOUN
ftr-465	307	64	,	,	PUNCT
ftr-465	307	65	"	"	PUNCT
ftr-465	307	66	in	in	ADP
ftr-465	307	67	which	which	PRON
ftr-465	307	68	it	it	PRON
ftr-465	307	69	was	be	AUX
ftr-465	307	70	reported	report	VERB
ftr-465	307	71	that	that	SCONJ
ftr-465	307	72	other	other	ADJ
ftr-465	307	73	types	type	NOUN
ftr-465	307	74	of	of	ADP
ftr-465	307	75	businesses	business	NOUN
ftr-465	307	76	had	have	AUX
ftr-465	307	77	been	be	AUX
ftr-465	307	78	acquired	acquire	VERB
ftr-465	307	79	for	for	ADP
ftr-465	307	80	the	the	DET
ftr-465	307	81	benefit	benefit	NOUN
ftr-465	307	82	of	of	ADP
ftr-465	307	83	various	various	ADJ
ftr-465	307	84	educational	educational	ADJ
ftr-465	307	85	institutions	institution	NOUN
ftr-465	307	86	across	across	ADP
ftr-465	307	87	the	the	DET
ftr-465	307	88	country	country	NOUN
ftr-465	307	89	,	,	PUNCT
ftr-465	307	90	including	include	VERB
ftr-465	307	91	a	a	DET
ftr-465	307	92	cattle	cattle	NOUN
ftr-465	307	93	ranch	ranch	NOUN
ftr-465	307	94	,	,	PUNCT
ftr-465	307	95	an	an	DET
ftr-465	307	96	english	english	ADJ
ftr-465	307	97	walnut	walnut	NOUN
ftr-465	307	98	grove	grove	PROPN
ftr-465	307	99	,	,	PUNCT
ftr-465	307	100	filling	fill	VERB
ftr-465	307	101	stations	station	NOUN
ftr-465	307	102	,	,	PUNCT
ftr-465	307	103	a	a	DET
ftr-465	307	104	street	street	NOUN
ftr-465	307	105	car	car	NOUN
ftr-465	307	106	company	company	NOUN
ftr-465	307	107	,	,	PUNCT
ftr-465	307	108	a	a	DET
ftr-465	307	109	citrus	citrus	NOUN
ftr-465	307	110	grove	grove	NOUN
ftr-465	307	111	,	,	PUNCT
ftr-465	307	112	and	and	CCONJ
ftr-465	307	113	an	an	DET
ftr-465	307	114	airport.41	airport.41	NOUN
ftr-465	307	115	by	by	ADP
ftr-465	307	116	far	far	ADV
ftr-465	307	117	the	the	DET
ftr-465	307	118	most	most	ADV
ftr-465	307	119	widespread	widespread	ADJ
ftr-465	307	120	practice	practice	NOUN
ftr-465	307	121	that	that	PRON
ftr-465	307	122	had	have	AUX
ftr-465	307	123	developed	develop	VERB
ftr-465	307	124	during	during	ADP
ftr-465	307	125	the	the	DET
ftr-465	307	126	post	post	ADJ
ftr-465	307	127	-	-	ADJ
ftr-465	307	128	world	world	ADJ
ftr-465	307	129	war	war	PROPN
ftr-465	307	130	ii	ii	PROPN
ftr-465	307	131	era	era	NOUN
ftr-465	307	132	,	,	PUNCT
ftr-465	307	133	however	however	ADV
ftr-465	307	134	,	,	PUNCT
ftr-465	307	135	was	be	AUX
ftr-465	307	136	the	the	DET
ftr-465	307	137	acquisition	acquisition	NOUN
ftr-465	307	138	of	of	ADP
ftr-465	307	139	commercial	commercial	ADJ
ftr-465	307	140	real	real	ADJ
ftr-465	307	141	estate	estate	NOUN
ftr-465	307	142	by	by	ADP
ftr-465	307	143	colleges	college	NOUN
ftr-465	307	144	and	and	CCONJ
ftr-465	307	145	universities	university	NOUN
ftr-465	307	146	,	,	PUNCT
ftr-465	307	147	hundreds	hundred	NOUN
ftr-465	307	148	of	of	ADP
ftr-465	307	149	millions	million	NOUN
ftr-465	307	150	of	of	ADP
ftr-465	307	151	dollars	dollar	NOUN
ftr-465	307	152	worth	worth	ADJ
ftr-465	307	153	of	of	ADP
ftr-465	307	154	39	39	NUM
ftr-465	307	155	.	.	PUNCT
ftr-465	308	1	c.f	c.f	PROPN
ftr-465	308	2	.	.	PROPN
ftr-465	308	3	mueller	mueller	PROPN
ftr-465	308	4	co.	co.	PROPN
ftr-465	308	5	v.	v.	PROPN
ftr-465	308	6	commissioner	commissioner	PROPN
ftr-465	308	7	,	,	PUNCT
ftr-465	308	8	14	14	NUM
ftr-465	308	9	t.c	t.c	PROPN
ftr-465	308	10	.	.	PROPN
ftr-465	308	11	922	922	NUM
ftr-465	308	12	,	,	PUNCT
ftr-465	308	13	923	923	NUM
ftr-465	308	14	-	-	SYM
ftr-465	308	15	24	24	NUM
ftr-465	308	16	(	(	PUNCT
ftr-465	308	17	1950	1950	NUM
ftr-465	308	18	)	)	PUNCT
ftr-465	308	19	,	,	PUNCT
ftr-465	308	20	rev'd	rev'd	VERB
ftr-465	308	21	,	,	PUNCT
ftr-465	308	22	190	190	NUM
ftr-465	308	23	f.2d	f.2d	NOUN
ftr-465	308	24	120	120	NUM
ftr-465	308	25	(	(	PUNCT
ftr-465	308	26	3d	3d	NUM
ftr-465	308	27	cir	cir	NOUN
ftr-465	308	28	.	.	PUNCT
ftr-465	308	29	1951	1951	NUM
ftr-465	308	30	)	)	PUNCT
ftr-465	308	31	.	.	PUNCT
ftr-465	309	1	40	40	NUM
ftr-465	309	2	.	.	PUNCT
ftr-465	310	1	c.f	c.f	PROPN
ftr-465	310	2	.	.	PROPN
ftr-465	310	3	mueller	mueller	PROPN
ftr-465	310	4	,	,	PUNCT
ftr-465	310	5	190	190	NUM
ftr-465	310	6	f.2d	f.2d	NOUN
ftr-465	310	7	at	at	ADP
ftr-465	310	8	121	121	NUM
ftr-465	310	9	-	-	SYM
ftr-465	310	10	23	23	NUM
ftr-465	310	11	,	,	PUNCT
ftr-465	310	12	rev'g	rev'g	NOUN
ftr-465	310	13	14	14	NUM
ftr-465	310	14	t.c	t.c	PROPN
ftr-465	310	15	.	.	PROPN
ftr-465	310	16	922	922	NUM
ftr-465	310	17	(	(	PUNCT
ftr-465	310	18	1950	1950	NUM
ftr-465	310	19	)	)	PUNCT
ftr-465	310	20	;	;	PUNCT
ftr-465	311	1	cf	cf	X
ftr-465	311	2	.	.	PUNCT
ftr-465	312	1	willingham	willingham	PROPN
ftr-465	312	2	v.	v.	ADP
ftr-465	312	3	home	home	PROPN
ftr-465	312	4	oil	oil	NOUN
ftr-465	312	5	mill	mill	NOUN
ftr-465	312	6	,	,	PUNCT
ftr-465	312	7	181	181	NUM
ftr-465	312	8	f.2d	f.2d	SYM
ftr-465	312	9	9	9	NUM
ftr-465	312	10	(	(	PUNCT
ftr-465	312	11	5th	5th	ADJ
ftr-465	312	12	cir	cir	NOUN
ftr-465	312	13	.	.	PUNCT
ftr-465	312	14	)	)	PUNCT
ftr-465	312	15	,	,	PUNCT
ftr-465	312	16	cert	cert	PROPN
ftr-465	312	17	.	.	PUNCT
ftr-465	313	1	denied	deny	VERB
ftr-465	313	2	,	,	PUNCT
ftr-465	313	3	340	340	NUM
ftr-465	313	4	u.s	u.s	PROPN
ftr-465	313	5	.	.	PROPN
ftr-465	313	6	852	852	NUM
ftr-465	313	7	(	(	PUNCT
ftr-465	313	8	1950	1950	NUM
ftr-465	313	9	)	)	PUNCT
ftr-465	313	10	(	(	PUNCT
ftr-465	313	11	corporation	corporation	NOUN
ftr-465	313	12	originally	originally	ADV
ftr-465	313	13	organized	organize	VERB
ftr-465	313	14	as	as	ADP
ftr-465	313	15	for	for	ADP
ftr-465	313	16	-	-	PUNCT
ftr-465	313	17	profit	profit	NOUN
ftr-465	313	18	entity	entity	NOUN
ftr-465	313	19	and	and	CCONJ
ftr-465	313	20	later	later	ADV
ftr-465	313	21	reorganized	reorganize	VERB
ftr-465	313	22	as	as	ADP
ftr-465	313	23	not	not	PART
ftr-465	313	24	-	-	PUNCT
ftr-465	313	25	for	for	ADP
ftr-465	313	26	-	-	PUNCT
ftr-465	313	27	profit	profit	NOUN
ftr-465	313	28	held	hold	VERB
ftr-465	313	29	to	to	PART
ftr-465	313	30	be	be	AUX
ftr-465	313	31	tax	tax	NOUN
ftr-465	313	32	-	-	PUNCT
ftr-465	313	33	exempt	exempt	ADJ
ftr-465	313	34	)	)	PUNCT
ftr-465	313	35	;	;	PUNCT
ftr-465	313	36	but	but	CCONJ
ftr-465	314	1	cf	cf	X
ftr-465	314	2	.	.	PUNCT
ftr-465	315	1	universal	universal	ADJ
ftr-465	315	2	oil	oil	NOUN
ftr-465	315	3	prods	prod	NOUN
ftr-465	315	4	.	.	PUNCT
ftr-465	316	1	co.	co.	PROPN
ftr-465	316	2	v.	v.	PROPN
ftr-465	316	3	campbell	campbell	PROPN
ftr-465	316	4	,	,	PUNCT
ftr-465	316	5	181	181	NUM
ftr-465	316	6	f.2d	f.2d	NUM
ftr-465	316	7	451	451	NUM
ftr-465	316	8	,	,	PUNCT
ftr-465	316	9	465	465	NUM
ftr-465	316	10	(	(	PUNCT
ftr-465	316	11	7th	7th	ADJ
ftr-465	316	12	cir	cir	NOUN
ftr-465	316	13	.	.	PUNCT
ftr-465	316	14	)	)	PUNCT
ftr-465	317	1	(	(	PUNCT
ftr-465	317	2	for	for	ADP
ftr-465	317	3	-	-	PUNCT
ftr-465	317	4	profit	profit	NOUN
ftr-465	317	5	corporation	corporation	NOUN
ftr-465	317	6	reorganized	reorganize	VERB
ftr-465	317	7	into	into	ADP
ftr-465	317	8	"	"	PUNCT
ftr-465	317	9	research	research	NOUN
ftr-465	317	10	fund	fund	NOUN
ftr-465	317	11	"	"	PUNCT
ftr-465	317	12	trust	trust	NOUN
ftr-465	317	13	held	hold	VERB
ftr-465	317	14	to	to	PART
ftr-465	317	15	be	be	AUX
ftr-465	317	16	not	not	PART
ftr-465	317	17	tax	tax	NOUN
ftr-465	317	18	-	-	PUNCT
ftr-465	317	19	exempt	exempt	ADJ
ftr-465	317	20	)	)	PUNCT
ftr-465	317	21	,	,	PUNCT
ftr-465	317	22	cert	cert	PROPN
ftr-465	317	23	.	.	PUNCT
ftr-465	318	1	denied	deny	VERB
ftr-465	318	2	,	,	PUNCT
ftr-465	318	3	340	340	NUM
ftr-465	318	4	u.s	u.s	PROPN
ftr-465	318	5	.	.	PROPN
ftr-465	318	6	850	850	NUM
ftr-465	318	7	(	(	PUNCT
ftr-465	318	8	1950	1950	NUM
ftr-465	318	9	)	)	PUNCT
ftr-465	318	10	.	.	PUNCT
ftr-465	319	1	41	41	NUM
ftr-465	319	2	.	.	PUNCT
ftr-465	320	1	see	see	VERB
ftr-465	320	2	house	house	NOUN
ftr-465	320	3	hearings	hearing	NOUN
ftr-465	320	4	of	of	ADP
ftr-465	320	5	1950	1950	NUM
ftr-465	320	6	,	,	PUNCT
ftr-465	320	7	supra	supra	NOUN
ftr-465	320	8	note	note	NOUN
ftr-465	320	9	8	8	NUM
ftr-465	320	10	,	,	PUNCT
ftr-465	320	11	at	at	ADP
ftr-465	320	12	780	780	NUM
ftr-465	320	13	,	,	PUNCT
ftr-465	320	14	799	799	NUM
ftr-465	320	15	(	(	PUNCT
ftr-465	320	16	statement	statement	NOUN
ftr-465	320	17	of	of	ADP
ftr-465	320	18	solomon	solomon	PROPN
ftr-465	320	19	barkin	barkin	PROPN
ftr-465	320	20	)	)	PUNCT
ftr-465	320	21	.	.	PUNCT
ftr-465	321	1	42	42	NUM
ftr-465	321	2	.	.	PUNCT
ftr-465	322	1	benjamin	benjamin	PROPN
ftr-465	322	2	fine	fine	PROPN
ftr-465	322	3	,	,	PUNCT
ftr-465	322	4	university	university	NOUN
ftr-465	322	5	dollars	dollar	NOUN
ftr-465	322	6	yielding	yield	VERB
ftr-465	322	7	tax	tax	NOUN
ftr-465	322	8	-	-	PUNCT
ftr-465	322	9	free	free	ADJ
ftr-465	322	10	business	business	NOUN
ftr-465	322	11	profits	profit	NOUN
ftr-465	322	12	,	,	PUNCT
ftr-465	322	13	n.y	n.y	PROPN
ftr-465	322	14	.	.	PROPN
ftr-465	322	15	times	times	PROPN
ftr-465	322	16	,	,	PUNCT
ftr-465	322	17	dec	dec	PROPN
ftr-465	322	18	.	.	PROPN
ftr-465	322	19	13	13	NUM
ftr-465	322	20	,	,	PUNCT
ftr-465	322	21	1948	1948	NUM
ftr-465	322	22	,	,	PUNCT
ftr-465	322	23	at	at	ADP
ftr-465	322	24	al	al	PROPN
ftr-465	322	25	,	,	PUNCT
ftr-465	322	26	a29	a29	PROPN
ftr-465	322	27	.	.	PUNCT
ftr-465	323	1	the	the	DET
ftr-465	323	2	times	times	PROPN
ftr-465	323	3	article	article	NOUN
ftr-465	323	4	was	be	AUX
ftr-465	323	5	one	one	NUM
ftr-465	323	6	of	of	ADP
ftr-465	323	7	a	a	DET
ftr-465	323	8	number	number	NOUN
ftr-465	323	9	of	of	ADP
ftr-465	323	10	articles	article	NOUN
ftr-465	323	11	publicizing	publicize	VERB
ftr-465	323	12	the	the	DET
ftr-465	323	13	perceived	perceive	VERB
ftr-465	323	14	abuse	abuse	NOUN
ftr-465	323	15	of	of	ADP
ftr-465	323	16	the	the	DET
ftr-465	323	17	tax	tax	NOUN
ftr-465	323	18	exemption	exemption	NOUN
ftr-465	323	19	.	.	PUNCT
ftr-465	324	1	two	two	NUM
ftr-465	324	2	years	year	NOUN
ftr-465	324	3	later	later	ADV
ftr-465	324	4	,	,	PUNCT
ftr-465	324	5	both	both	CCONJ
ftr-465	324	6	the	the	DET
ftr-465	324	7	house	house	PROPN
ftr-465	324	8	committee	committee	PROPN
ftr-465	324	9	on	on	ADP
ftr-465	324	10	ways	way	NOUN
ftr-465	324	11	and	and	CCONJ
ftr-465	324	12	means	mean	NOUN
ftr-465	324	13	and	and	CCONJ
ftr-465	324	14	the	the	DET
ftr-465	324	15	senate	senate	PROPN
ftr-465	324	16	committee	committee	PROPN
ftr-465	324	17	on	on	ADP
ftr-465	324	18	finance	finance	NOUN
ftr-465	324	19	held	hold	VERB
ftr-465	324	20	hearings	hearing	NOUN
ftr-465	324	21	.	.	PUNCT
ftr-465	325	1	house	house	NOUN
ftr-465	325	2	hearings	hearing	NOUN
ftr-465	325	3	of	of	ADP
ftr-465	325	4	1950	1950	NUM
ftr-465	325	5	,	,	PUNCT
ftr-465	325	6	supra	supra	NOUN
ftr-465	325	7	note	note	PROPN
ftr-465	325	8	8	8	NUM
ftr-465	325	9	;	;	PUNCT
ftr-465	325	10	senate	senate	PROPN
ftr-465	325	11	hearings	hearing	NOUN
ftr-465	325	12	of	of	ADP
ftr-465	325	13	1950	1950	NUM
ftr-465	325	14	,	,	PUNCT
ftr-465	325	15	supra	supra	NOUN
ftr-465	325	16	note	note	PROPN
ftr-465	325	17	8	8	NUM
ftr-465	325	18	;	;	PUNCT
ftr-465	325	19	see	see	VERB
ftr-465	325	20	also	also	ADV
ftr-465	325	21	comment	comment	NOUN
ftr-465	325	22	,	,	PUNCT
ftr-465	325	23	colleges	college	NOUN
ftr-465	325	24	,	,	PUNCT
ftr-465	325	25	charities	charity	NOUN
ftr-465	325	26	,	,	PUNCT
ftr-465	325	27	and	and	CCONJ
ftr-465	325	28	the	the	DET
ftr-465	325	29	revenue	revenue	NOUN
ftr-465	325	30	act	act	NOUN
ftr-465	325	31	of	of	ADP
ftr-465	325	32	1950	1950	NUM
ftr-465	325	33	,	,	PUNCT
ftr-465	325	34	60	60	NUM
ftr-465	325	35	yale	yale	PROPN
ftr-465	325	36	l.j	l.j	PROPN
ftr-465	325	37	.	.	PROPN
ftr-465	325	38	851	851	NUM
ftr-465	325	39	,	,	PUNCT
ftr-465	325	40	851	851	NUM
ftr-465	325	41	(	(	PUNCT
ftr-465	325	42	1951	1951	NUM
ftr-465	325	43	)	)	PUNCT
ftr-465	325	44	(	(	PUNCT
ftr-465	325	45	"	"	PUNCT
ftr-465	325	46	[	[	X
ftr-465	325	47	congress	congress	PROPN
ftr-465	325	48	,	,	PUNCT
ftr-465	325	49	however	however	ADV
ftr-465	325	50	,	,	PUNCT
ftr-465	325	51	]	]	PUNCT
ftr-465	325	52	lacked	lack	VERB
ftr-465	325	53	precise	precise	ADJ
ftr-465	325	54	information	information	NOUN
ftr-465	325	55	...	...	PUNCT
ftr-465	325	56	regarding	regard	VERB
ftr-465	325	57	the	the	DET
ftr-465	325	58	extent	extent	NOUN
ftr-465	325	59	to	to	PART
ftr-465	325	60	which	which	PRON
ftr-465	325	61	exempt	exempt	ADJ
ftr-465	325	62	organizations	organization	NOUN
ftr-465	325	63	are	be	AUX
ftr-465	325	64	operating	operate	VERB
ftr-465	325	65	commercial	commercial	ADJ
ftr-465	325	66	enterprises	enterprise	NOUN
ftr-465	325	67	.	.	PUNCT
ftr-465	325	68	"	"	PUNCT
ftr-465	325	69	)	)	PUNCT
ftr-465	325	70	;	;	PUNCT
ftr-465	325	71	note	note	VERB
ftr-465	325	72	,	,	PUNCT
ftr-465	325	73	supra	supra	PROPN
ftr-465	325	74	note	note	NOUN
ftr-465	325	75	1	1	NUM
ftr-465	325	76	,	,	PUNCT
ftr-465	325	77	at	at	ADP
ftr-465	325	78	698	698	NUM
ftr-465	325	79	-	-	SYM
ftr-465	325	80	700	700	NUM
ftr-465	325	81	(	(	PUNCT
ftr-465	325	82	providing	provide	VERB
ftr-465	325	83	examples	example	NOUN
ftr-465	325	84	of	of	ADP
ftr-465	325	85	"	"	PUNCT
ftr-465	325	86	criticized	criticize	VERB
ftr-465	325	87	activities	activity	NOUN
ftr-465	325	88	of	of	ADP
ftr-465	325	89	educational	educational	ADJ
ftr-465	325	90	institutions	institution	NOUN
ftr-465	325	91	"	"	PUNCT
ftr-465	325	92	)	)	PUNCT
ftr-465	325	93	.	.	PUNCT
ftr-465	326	1	[	[	X
ftr-465	326	2	vol	vol	NOUN
ftr-465	326	3	3:7	3:7	NUM
ftr-465	326	4	unfair	unfair	ADJ
ftr-465	326	5	business	business	NOUN
ftr-465	326	6	competition	competition	NOUN
ftr-465	326	7	properties	property	NOUN
ftr-465	326	8	that	that	PRON
ftr-465	326	9	included	include	VERB
ftr-465	326	10	the	the	DET
ftr-465	326	11	real	real	ADJ
ftr-465	326	12	estate	estate	NOUN
ftr-465	326	13	of	of	ADP
ftr-465	326	14	the	the	DET
ftr-465	326	15	country	country	NOUN
ftr-465	326	16	's	's	PART
ftr-465	326	17	largest	large	ADJ
ftr-465	326	18	department	department	NOUN
ftr-465	326	19	store	store	NOUN
ftr-465	326	20	chain	chain	NOUN
ftr-465	326	21	,	,	PUNCT
ftr-465	326	22	warehouses	warehouse	NOUN
ftr-465	326	23	,	,	PUNCT
ftr-465	326	24	shopping	shopping	NOUN
ftr-465	326	25	centers	center	NOUN
ftr-465	326	26	,	,	PUNCT
ftr-465	326	27	office	office	NOUN
ftr-465	326	28	buildings	building	NOUN
ftr-465	326	29	,	,	PUNCT
ftr-465	326	30	and	and	CCONJ
ftr-465	326	31	apartment	apartment	NOUN
ftr-465	326	32	houses.43	houses.43	NOUN
ftr-465	326	33	most	most	ADV
ftr-465	326	34	often	often	ADV
ftr-465	326	35	,	,	PUNCT
ftr-465	326	36	the	the	DET
ftr-465	326	37	purchased	purchase	VERB
ftr-465	326	38	property	property	NOUN
ftr-465	326	39	was	be	AUX
ftr-465	326	40	leased	lease	VERB
ftr-465	326	41	back	back	ADV
ftr-465	326	42	to	to	ADP
ftr-465	326	43	the	the	DET
ftr-465	326	44	seller	seller	NOUN
ftr-465	326	45	under	under	ADP
ftr-465	326	46	a	a	DET
ftr-465	326	47	long	long	ADJ
ftr-465	326	48	-	-	PUNCT
ftr-465	326	49	term	term	NOUN
ftr-465	326	50	lease	lease	NOUN
ftr-465	326	51	.	.	PUNCT
ftr-465	327	1	in	in	ADP
ftr-465	327	2	many	many	ADJ
ftr-465	327	3	cases	case	NOUN
ftr-465	327	4	the	the	DET
ftr-465	327	5	educational	educational	ADJ
ftr-465	327	6	organization	organization	NOUN
ftr-465	327	7	borrowed	borrow	VERB
ftr-465	327	8	the	the	DET
ftr-465	327	9	entire	entire	ADJ
ftr-465	327	10	purchase	purchase	NOUN
ftr-465	327	11	price	price	NOUN
ftr-465	327	12	for	for	ADP
ftr-465	327	13	the	the	DET
ftr-465	327	14	property	property	NOUN
ftr-465	327	15	and	and	CCONJ
ftr-465	327	16	amortized	amortize	VERB
ftr-465	327	17	the	the	DET
ftr-465	327	18	loan	loan	NOUN
ftr-465	327	19	with	with	ADP
ftr-465	327	20	the	the	DET
ftr-465	327	21	taxfree	taxfree	ADJ
ftr-465	327	22	rental	rental	ADJ
ftr-465	327	23	income	income	NOUN
ftr-465	327	24	received	receive	VERB
ftr-465	327	25	from	from	ADP
ftr-465	327	26	the	the	DET
ftr-465	327	27	vendor	vendor	NOUN
ftr-465	327	28	-	-	PUNCT
ftr-465	327	29	lessee	lessee	NOUN
ftr-465	327	30	.	.	PUNCT
ftr-465	327	31	'	'	PUNCT
ftr-465	328	1	in	in	ADP
ftr-465	328	2	its	its	PRON
ftr-465	328	3	report	report	NOUN
ftr-465	328	4	accompanying	accompany	VERB
ftr-465	328	5	the	the	DET
ftr-465	328	6	bill	bill	NOUN
ftr-465	328	7	to	to	PART
ftr-465	328	8	enact	enact	VERB
ftr-465	328	9	the	the	DET
ftr-465	328	10	revenue	revenue	NOUN
ftr-465	328	11	act	act	NOUN
ftr-465	328	12	of	of	ADP
ftr-465	328	13	1950	1950	NUM
ftr-465	328	14	,	,	PUNCT
ftr-465	328	15	the	the	DET
ftr-465	328	16	house	house	PROPN
ftr-465	328	17	committee	committee	PROPN
ftr-465	328	18	on	on	ADP
ftr-465	328	19	ways	way	NOUN
ftr-465	328	20	and	and	CCONJ
ftr-465	328	21	means	mean	VERB
ftr-465	328	22	commented	comment	VERB
ftr-465	328	23	:	:	PUNCT
ftr-465	328	24	"	"	PUNCT
ftr-465	328	25	the	the	DET
ftr-465	328	26	purchase	purchase	NOUN
ftr-465	328	27	and	and	CCONJ
ftr-465	328	28	lease	lease	NOUN
ftr-465	328	29	-	-	PUNCT
ftr-465	328	30	back	back	NOUN
ftr-465	328	31	arrangement	arrangement	NOUN
ftr-465	328	32	apparently	apparently	ADV
ftr-465	328	33	is	be	AUX
ftr-465	328	34	of	of	ADP
ftr-465	328	35	recent	recent	ADJ
ftr-465	328	36	origin	origin	NOUN
ftr-465	328	37	.	.	PUNCT
ftr-465	329	1	nevertheless	nevertheless	ADV
ftr-465	329	2	,	,	PUNCT
ftr-465	329	3	it	it	PRON
ftr-465	329	4	has	have	AUX
ftr-465	329	5	already	already	ADV
ftr-465	329	6	become	become	VERB
ftr-465	329	7	big	big	ADJ
ftr-465	329	8	business	business	NOUN
ftr-465	329	9	and	and	CCONJ
ftr-465	329	10	a	a	DET
ftr-465	329	11	recent	recent	ADJ
ftr-465	329	12	writer	writer	NOUN
ftr-465	329	13	has	have	AUX
ftr-465	329	14	characterized	characterize	VERB
ftr-465	329	15	it	it	PRON
ftr-465	329	16	as	as	ADP
ftr-465	329	17	'	'	PUNCT
ftr-465	329	18	the	the	DET
ftr-465	329	19	most	most	ADV
ftr-465	329	20	noteworthy	noteworthy	ADJ
ftr-465	329	21	,	,	PUNCT
ftr-465	329	22	financial	financial	ADJ
ftr-465	329	23	device	device	NOUN
ftr-465	329	24	of	of	ADP
ftr-465	329	25	the	the	DET
ftr-465	329	26	present	present	ADJ
ftr-465	329	27	century	century	NOUN
ftr-465	329	28	.	.	PUNCT
ftr-465	330	1	"	"	PUNCT
ftr-465	330	2	'	'	PUNCT
ftr-465	330	3	4	4	NUM
ftr-465	330	4	b.	b.	NOUN
ftr-465	330	5	the	the	DET
ftr-465	330	6	revenue	revenue	NOUN
ftr-465	330	7	act	act	NOUN
ftr-465	330	8	of	of	ADP
ftr-465	330	9	1950	1950	NUM
ftr-465	330	10	in	in	ADP
ftr-465	330	11	his	his	PRON
ftr-465	330	12	message	message	NOUN
ftr-465	330	13	to	to	ADP
ftr-465	330	14	congress	congress	PROPN
ftr-465	330	15	in	in	ADP
ftr-465	330	16	1950	1950	NUM
ftr-465	330	17	,	,	PUNCT
ftr-465	330	18	president	president	PROPN
ftr-465	330	19	truman	truman	PROPN
ftr-465	330	20	noted	note	VERB
ftr-465	330	21	that	that	SCONJ
ftr-465	330	22	"	"	PUNCT
ftr-465	330	23	[	[	PUNCT
ftr-465	330	24	s]ome	s]ome	NOUN
ftr-465	330	25	tax	tax	NOUN
ftr-465	330	26	loopholes	loophole	NOUN
ftr-465	330	27	"	"	PUNCT
ftr-465	330	28	had	have	AUX
ftr-465	330	29	emerged	emerge	VERB
ftr-465	330	30	"	"	PUNCT
ftr-465	330	31	through	through	ADP
ftr-465	330	32	the	the	DET
ftr-465	330	33	abuse	abuse	NOUN
ftr-465	330	34	of	of	ADP
ftr-465	330	35	the	the	DET
ftr-465	330	36	tax	tax	NOUN
ftr-465	330	37	exemption	exemption	NOUN
ftr-465	330	38	accorded	accord	VERB
ftr-465	330	39	educational	educational	ADJ
ftr-465	330	40	and	and	CCONJ
ftr-465	330	41	charitable	charitable	ADJ
ftr-465	330	42	organizations	organization	NOUN
ftr-465	330	43	.	.	PUNCT
ftr-465	330	44	"	"	PUNCT
ftr-465	331	1	'	'	PUNCT
ftr-465	331	2	46	46	NUM
ftr-465	331	3	it	it	PRON
ftr-465	331	4	was	be	AUX
ftr-465	331	5	not	not	PART
ftr-465	331	6	his	his	PRON
ftr-465	331	7	purpose	purpose	NOUN
ftr-465	331	8	,	,	PUNCT
ftr-465	331	9	said	say	VERB
ftr-465	331	10	president	president	PROPN
ftr-465	331	11	truman	truman	PROPN
ftr-465	331	12	,	,	PUNCT
ftr-465	331	13	to	to	PART
ftr-465	331	14	change	change	VERB
ftr-465	331	15	the	the	DET
ftr-465	331	16	policy	policy	NOUN
ftr-465	331	17	supporting	support	VERB
ftr-465	331	18	the	the	DET
ftr-465	331	19	exemption	exemption	NOUN
ftr-465	331	20	.	.	PUNCT
ftr-465	332	1	rather	rather	ADV
ftr-465	332	2	,	,	PUNCT
ftr-465	332	3	his	his	PRON
ftr-465	332	4	concern	concern	NOUN
ftr-465	332	5	was	be	AUX
ftr-465	332	6	that	that	SCONJ
ftr-465	332	7	"	"	PUNCT
ftr-465	332	8	an	an	DET
ftr-465	332	9	exemption	exemption	NOUN
ftr-465	332	10	intended	intend	VERB
ftr-465	332	11	to	to	PART
ftr-465	332	12	protect	protect	VERB
ftr-465	332	13	educational	educational	ADJ
ftr-465	332	14	activities	activity	NOUN
ftr-465	332	15	[	[	X
ftr-465	332	16	had	have	AUX
ftr-465	332	17	]	]	PUNCT
ftr-465	332	18	been	be	AUX
ftr-465	332	19	misused	misuse	VERB
ftr-465	332	20	in	in	ADP
ftr-465	332	21	a	a	DET
ftr-465	332	22	few	few	ADJ
ftr-465	332	23	instances	instance	NOUN
ftr-465	332	24	to	to	PART
ftr-465	332	25	gain	gain	VERB
ftr-465	332	26	competitive	competitive	ADJ
ftr-465	332	27	advantage	advantage	NOUN
ftr-465	332	28	over	over	ADP
ftr-465	332	29	private	private	ADJ
ftr-465	332	30	enterprise	enterprise	NOUN
ftr-465	332	31	through	through	ADP
ftr-465	332	32	the	the	DET
ftr-465	332	33	conduct	conduct	NOUN
ftr-465	332	34	of	of	ADP
ftr-465	332	35	business	business	NOUN
ftr-465	332	36	and	and	CCONJ
ftr-465	332	37	industrial	industrial	ADJ
ftr-465	332	38	operations	operation	NOUN
ftr-465	332	39	entirely	entirely	ADV
ftr-465	332	40	unrelated	unrelated	ADJ
ftr-465	332	41	to	to	ADP
ftr-465	332	42	educational	educational	ADJ
ftr-465	332	43	activities.4	activities.4	PROPN
ftr-465	332	44	7	7	NUM
ftr-465	332	45	president	president	PROPN
ftr-465	332	46	truman	truman	PROPN
ftr-465	332	47	urged	urge	VERB
ftr-465	332	48	congress	congress	PROPN
ftr-465	332	49	to	to	PART
ftr-465	332	50	close	close	VERB
ftr-465	332	51	the	the	DET
ftr-465	332	52	tax	tax	NOUN
ftr-465	332	53	loopholes	loophole	NOUN
ftr-465	332	54	as	as	ADP
ftr-465	332	55	part	part	NOUN
ftr-465	332	56	of	of	ADP
ftr-465	332	57	his	his	PRON
ftr-465	332	58	plan	plan	NOUN
ftr-465	332	59	"	"	PUNCT
ftr-465	332	60	to	to	PART
ftr-465	332	61	improve	improve	VERB
ftr-465	332	62	the	the	DET
ftr-465	332	63	fairness	fairness	NOUN
ftr-465	332	64	of	of	ADP
ftr-465	332	65	the	the	DET
ftr-465	332	66	tax	tax	NOUN
ftr-465	332	67	system	system	NOUN
ftr-465	332	68	,	,	PUNCT
ftr-465	332	69	to	to	PART
ftr-465	332	70	bring	bring	VERB
ftr-465	332	71	in	in	ADP
ftr-465	332	72	some	some	DET
ftr-465	332	73	additional	additional	ADJ
ftr-465	332	74	revenue	revenue	NOUN
ftr-465	332	75	,	,	PUNCT
ftr-465	332	76	and	and	CCONJ
ftr-465	332	77	to	to	PART
ftr-465	332	78	strengthen	strengthen	VERB
ftr-465	332	79	[	[	X
ftr-465	332	80	the	the	DET
ftr-465	332	81	]	]	X
ftr-465	332	82	economy	economy	NOUN
ftr-465	332	83	.	.	PUNCT
ftr-465	333	1	"	"	PUNCT
ftr-465	333	2	'	'	PUNCT
ftr-465	333	3	'	'	PUNCT
ftr-465	333	4	congress	congress	PROPN
ftr-465	333	5	responded	respond	VERB
ftr-465	333	6	by	by	ADP
ftr-465	333	7	including	include	VERB
ftr-465	333	8	three	three	NUM
ftr-465	333	9	measures	measure	NOUN
ftr-465	333	10	in	in	ADP
ftr-465	333	11	the	the	DET
ftr-465	333	12	revenue	revenue	NOUN
ftr-465	333	13	act	act	NOUN
ftr-465	333	14	of	of	ADP
ftr-465	333	15	1950	1950	NUM
ftr-465	333	16	,	,	PUNCT
ftr-465	333	17	designed	design	VERB
ftr-465	333	18	to	to	PART
ftr-465	333	19	curb	curb	VERB
ftr-465	333	20	the	the	DET
ftr-465	333	21	perceived	perceive	VERB
ftr-465	333	22	abuse	abuse	NOUN
ftr-465	333	23	of	of	ADP
ftr-465	333	24	the	the	DET
ftr-465	333	25	tax	tax	NOUN
ftr-465	333	26	exemption	exemption	NOUN
ftr-465	333	27	.	.	PUNCT
ftr-465	334	1	effective	effective	ADJ
ftr-465	334	2	for	for	ADP
ftr-465	334	3	taxable	taxable	ADJ
ftr-465	334	4	years	year	NOUN
ftr-465	334	5	beginning	begin	VERB
ftr-465	334	6	after	after	ADP
ftr-465	334	7	december	december	PROPN
ftr-465	334	8	31	31	NUM
ftr-465	334	9	,	,	PUNCT
ftr-465	334	10	1950	1950	NUM
ftr-465	334	11	,	,	PUNCT
ftr-465	334	12	the	the	DET
ftr-465	334	13	predecessors	predecessor	NOUN
ftr-465	334	14	to	to	PART
ftr-465	334	15	code	code	NOUN
ftr-465	334	16	sections	section	NOUN
ftr-465	334	17	511	511	NUM
ftr-465	334	18	-	-	SYM
ftr-465	334	19	513	513	NUM
ftr-465	334	20	imposed	impose	VERB
ftr-465	334	21	the	the	DET
ftr-465	334	22	regular	regular	ADJ
ftr-465	334	23	corporate	corporate	ADJ
ftr-465	334	24	income	income	NOUN
ftr-465	334	25	tax	tax	NOUN
ftr-465	334	26	on	on	ADP
ftr-465	334	27	the	the	DET
ftr-465	334	28	taxable	taxable	ADJ
ftr-465	334	29	income	income	NOUN
ftr-465	334	30	(	(	PUNCT
ftr-465	334	31	gross	gross	ADJ
ftr-465	334	32	income	income	NOUN
ftr-465	334	33	less	less	ADV
ftr-465	334	34	directly	directly	ADV
ftr-465	334	35	connected	connect	VERB
ftr-465	334	36	deductions	deduction	NOUN
ftr-465	334	37	)	)	PUNCT
ftr-465	334	38	of	of	ADP
ftr-465	334	39	any	any	DET
ftr-465	334	40	trade	trade	NOUN
ftr-465	334	41	or	or	CCONJ
ftr-465	334	42	business	business	NOUN
ftr-465	334	43	regularly	regularly	ADV
ftr-465	334	44	carried	carry	VERB
ftr-465	334	45	on"0	on"0	ADP
ftr-465	334	46	by	by	ADP
ftr-465	334	47	certain	certain	ADJ
ftr-465	334	48	tax	tax	NOUN
ftr-465	334	49	-	-	PUNCT
ftr-465	334	50	exempt	exempt	ADJ
ftr-465	334	51	organizations	organization	NOUN
ftr-465	334	52	,	,	PUNCT
ftr-465	334	53	"	"	PUNCT
ftr-465	334	54	the	the	DET
ftr-465	334	55	conduct	conduct	NOUN
ftr-465	334	56	of	of	ADP
ftr-465	334	57	which	which	PRON
ftr-465	334	58	is	be	AUX
ftr-465	334	59	not	not	PART
ftr-465	334	60	substantially	substantially	ADV
ftr-465	334	61	related	relate	VERB
ftr-465	334	62	(	(	PUNCT
ftr-465	334	63	aside	aside	ADV
ftr-465	334	64	from	from	ADP
ftr-465	334	65	the	the	DET
ftr-465	334	66	need	need	NOUN
ftr-465	334	67	of	of	ADP
ftr-465	334	68	such	such	ADJ
ftr-465	334	69	organization[s	organization[	NOUN
ftr-465	334	70	]	]	PUNCT
ftr-465	334	71	for	for	ADP
ftr-465	334	72	income	income	NOUN
ftr-465	334	73	or	or	CCONJ
ftr-465	334	74	funds	fund	NOUN
ftr-465	334	75	or	or	CCONJ
ftr-465	334	76	the	the	DET
ftr-465	334	77	use	use	NOUN
ftr-465	334	78	[	[	PUNCT
ftr-465	334	79	they	they	PRON
ftr-465	334	80	make	make	VERB
ftr-465	334	81	]	]	PUNCT
ftr-465	334	82	of	of	ADP
ftr-465	334	83	the	the	DET
ftr-465	334	84	profits	profit	NOUN
ftr-465	334	85	derived	derive	VERB
ftr-465	334	86	)	)	PUNCT
ftr-465	334	87	to	to	ADP
ftr-465	334	88	the	the	DET
ftr-465	334	89	exercise	exercise	NOUN
ftr-465	334	90	or	or	CCONJ
ftr-465	334	91	performance	performance	NOUN
ftr-465	334	92	by	by	ADP
ftr-465	334	93	such	such	ADJ
ftr-465	334	94	organization[s	organization[	NOUN
ftr-465	334	95	]	]	PUNCT
ftr-465	334	96	of	of	ADP
ftr-465	334	97	[	[	X
ftr-465	334	98	their	their	PRON
ftr-465	334	99	]	]	X
ftr-465	334	100	43	43	NUM
ftr-465	334	101	.	.	PUNCT
ftr-465	335	1	fine	fine	ADJ
ftr-465	335	2	,	,	PUNCT
ftr-465	335	3	supra	supra	PROPN
ftr-465	335	4	note	note	NOUN
ftr-465	335	5	42	42	NUM
ftr-465	335	6	,	,	PUNCT
ftr-465	335	7	at	at	ADP
ftr-465	335	8	a29	a29	PROPN
ftr-465	335	9	.	.	PROPN
ftr-465	336	1	44	44	NUM
ftr-465	336	2	.	.	PUNCT
ftr-465	337	1	see	see	VERB
ftr-465	337	2	h.r	h.r	PROPN
ftr-465	337	3	.	.	PROPN
ftr-465	337	4	rep	rep	PROPN
ftr-465	337	5	.	.	PROPN
ftr-465	337	6	no	no	PROPN
ftr-465	337	7	.	.	NOUN
ftr-465	337	8	2319	2319	NUM
ftr-465	337	9	,	,	PUNCT
ftr-465	337	10	81st	81st	ADJ
ftr-465	337	11	cong	cong	NOUN
ftr-465	337	12	.	.	PROPN
ftr-465	338	1	,	,	PUNCT
ftr-465	338	2	2d	2d	PROPN
ftr-465	338	3	sess	sess	NOUN
ftr-465	338	4	.	.	PUNCT
ftr-465	339	1	38	38	NUM
ftr-465	339	2	(	(	PUNCT
ftr-465	339	3	1950	1950	NUM
ftr-465	339	4	)	)	PUNCT
ftr-465	339	5	.	.	PUNCT
ftr-465	340	1	45	45	NUM
ftr-465	340	2	.	.	PUNCT
ftr-465	341	1	i	i	PRON
ftr-465	341	2	d.	d.	PROPN
ftr-465	341	3	46	46	NUM
ftr-465	341	4	.	.	PUNCT
ftr-465	341	5	96	96	NUM
ftr-465	341	6	cong	cong	NOUN
ftr-465	341	7	.	.	PUNCT
ftr-465	342	1	rec	rec	PROPN
ftr-465	342	2	.	.	PROPN
ftr-465	342	3	769	769	NUM
ftr-465	342	4	,	,	PUNCT
ftr-465	342	5	771	771	NUM
ftr-465	342	6	(	(	PUNCT
ftr-465	342	7	1950	1950	NUM
ftr-465	342	8	)	)	PUNCT
ftr-465	342	9	(	(	PUNCT
ftr-465	342	10	message	message	NOUN
ftr-465	342	11	from	from	ADP
ftr-465	342	12	the	the	DET
ftr-465	342	13	president	president	NOUN
ftr-465	342	14	to	to	ADP
ftr-465	342	15	the	the	DET
ftr-465	342	16	united	united	PROPN
ftr-465	342	17	states	states	PROPN
ftr-465	342	18	)	)	PUNCT
ftr-465	342	19	.	.	PUNCT
ftr-465	343	1	47	47	NUM
ftr-465	343	2	.	.	PUNCT
ftr-465	344	1	i	i	PRON
ftr-465	344	2	d.	d.	PROPN
ftr-465	344	3	48	48	NUM
ftr-465	344	4	.	.	PUNCT
ftr-465	345	1	i	i	PRON
ftr-465	345	2	d.	d.	PROPN
ftr-465	345	3	at	at	ADP
ftr-465	345	4	769	769	NUM
ftr-465	345	5	.	.	PUNCT
ftr-465	345	6	49	49	NUM
ftr-465	345	7	.	.	PUNCT
ftr-465	346	1	see	see	VERB
ftr-465	346	2	irc	irc	PROPN
ftr-465	346	3	§	§	PROPN
ftr-465	346	4	511(a)(1	511(a)(1	NUM
ftr-465	346	5	)	)	PUNCT
ftr-465	346	6	.	.	PUNCT
ftr-465	347	1	the	the	DET
ftr-465	347	2	individual	individual	ADJ
ftr-465	347	3	income	income	NOUN
ftr-465	347	4	tax	tax	NOUN
ftr-465	347	5	rate	rate	NOUN
ftr-465	347	6	was	be	AUX
ftr-465	347	7	imposed	impose	VERB
ftr-465	347	8	on	on	ADP
ftr-465	347	9	the	the	DET
ftr-465	347	10	unrelated	unrelated	ADJ
ftr-465	347	11	business	business	NOUN
ftr-465	347	12	income	income	NOUN
ftr-465	347	13	of	of	ADP
ftr-465	347	14	certain	certain	ADJ
ftr-465	347	15	tax	tax	NOUN
ftr-465	347	16	-	-	PUNCT
ftr-465	347	17	exempt	exempt	ADJ
ftr-465	347	18	trusts	trust	NOUN
ftr-465	347	19	.	.	PUNCT
ftr-465	348	1	see	see	VERB
ftr-465	348	2	irc	irc	PROPN
ftr-465	348	3	§	§	PROPN
ftr-465	348	4	511	511	NUM
ftr-465	348	5	(	(	PUNCT
ftr-465	348	6	b)(1	b)(1	NOUN
ftr-465	348	7	)	)	PUNCT
ftr-465	348	8	.	.	PUNCT
ftr-465	349	1	50	50	NUM
ftr-465	349	2	.	.	X
ftr-465	349	3	see	see	VERB
ftr-465	349	4	infra	infra	NOUN
ftr-465	349	5	note	note	VERB
ftr-465	349	6	124	124	NUM
ftr-465	349	7	and	and	CCONJ
ftr-465	349	8	accompanying	accompany	VERB
ftr-465	349	9	text	text	NOUN
ftr-465	349	10	.	.	PUNCT
ftr-465	350	1	19961	19961	NUM
ftr-465	350	2	florida	florida	PROPN
ftr-465	350	3	tax	tax	NOUN
ftr-465	350	4	review	review	NOUN
ftr-465	350	5	charitable	charitable	ADJ
ftr-465	350	6	,	,	PUNCT
ftr-465	350	7	educational	educational	ADJ
ftr-465	350	8	,	,	PUNCT
ftr-465	350	9	or	or	CCONJ
ftr-465	350	10	other	other	ADJ
ftr-465	350	11	purpose	purpose	NOUN
ftr-465	350	12	or	or	CCONJ
ftr-465	350	13	function	function	NOUN
ftr-465	350	14	constituting	constitute	VERB
ftr-465	350	15	the	the	DET
ftr-465	350	16	basis	basis	NOUN
ftr-465	350	17	for	for	ADP
ftr-465	350	18	[	[	X
ftr-465	350	19	their	their	PRON
ftr-465	350	20	]	]	X
ftr-465	350	21	exemption	exemption	NOUN
ftr-465	350	22	.	.	PUNCT
ftr-465	351	1	"	"	PUNCT
ftr-465	351	2	'	'	PUNCT
ftr-465	351	3	"	"	PUNCT
ftr-465	351	4	included	include	VERB
ftr-465	351	5	among	among	ADP
ftr-465	351	6	the	the	DET
ftr-465	351	7	organizations	organization	NOUN
ftr-465	351	8	subject	subject	ADJ
ftr-465	351	9	to	to	ADP
ftr-465	351	10	the	the	DET
ftr-465	351	11	new	new	ADJ
ftr-465	351	12	tax	tax	NOUN
ftr-465	351	13	were	be	AUX
ftr-465	351	14	religious	religious	ADJ
ftr-465	351	15	,	,	PUNCT
ftr-465	351	16	charitable	charitable	ADJ
ftr-465	351	17	,	,	PUNCT
ftr-465	351	18	scientific	scientific	ADJ
ftr-465	351	19	,	,	PUNCT
ftr-465	351	20	literary	literary	ADJ
ftr-465	351	21	,	,	PUNCT
ftr-465	351	22	and	and	CCONJ
ftr-465	351	23	educational	educational	ADJ
ftr-465	351	24	organizations	organization	NOUN
ftr-465	351	25	,	,	PUNCT
ftr-465	351	26	and	and	CCONJ
ftr-465	351	27	organizations	organization	NOUN
ftr-465	351	28	established	establish	VERB
ftr-465	351	29	for	for	ADP
ftr-465	351	30	the	the	DET
ftr-465	351	31	prevention	prevention	NOUN
ftr-465	351	32	of	of	ADP
ftr-465	351	33	cruelty	cruelty	NOUN
ftr-465	351	34	to	to	ADP
ftr-465	351	35	children	child	NOUN
ftr-465	351	36	or	or	CCONJ
ftr-465	351	37	animals	animal	NOUN
ftr-465	351	38	;	;	PUNCT
ftr-465	351	39	but	but	CCONJ
ftr-465	351	40	excluded	exclude	VERB
ftr-465	351	41	were	be	AUX
ftr-465	351	42	churches	church	NOUN
ftr-465	351	43	,	,	PUNCT
ftr-465	351	44	their	their	PRON
ftr-465	351	45	integrated	integrate	VERB
ftr-465	351	46	auxiliaries	auxiliary	NOUN
ftr-465	351	47	,	,	PUNCT
ftr-465	351	48	and	and	CCONJ
ftr-465	351	49	conventions	convention	NOUN
ftr-465	351	50	or	or	CCONJ
ftr-465	351	51	associations	association	NOUN
ftr-465	351	52	of	of	ADP
ftr-465	351	53	churches.52	churches.52	NOUN
ftr-465	351	54	also	also	ADV
ftr-465	351	55	excluded	exclude	VERB
ftr-465	351	56	from	from	ADP
ftr-465	351	57	the	the	DET
ftr-465	351	58	reach	reach	NOUN
ftr-465	351	59	of	of	ADP
ftr-465	351	60	the	the	DET
ftr-465	351	61	tax	tax	NOUN
ftr-465	351	62	on	on	ADP
ftr-465	351	63	unrelated	unrelated	ADJ
ftr-465	351	64	trade	trade	NOUN
ftr-465	351	65	or	or	CCONJ
ftr-465	351	66	business	business	NOUN
ftr-465	351	67	was	be	AUX
ftr-465	351	68	"	"	PUNCT
ftr-465	351	69	passive	passive	ADJ
ftr-465	351	70	"	"	PUNCT
ftr-465	351	71	investment	investment	NOUN
ftr-465	351	72	income	income	NOUN
ftr-465	351	73	received	receive	VERB
ftr-465	351	74	by	by	ADP
ftr-465	351	75	section	section	NOUN
ftr-465	351	76	501(c)(3	501(c)(3	NOUN
ftr-465	351	77	)	)	PUNCT
ftr-465	351	78	organizations	organization	NOUN
ftr-465	351	79	,	,	PUNCT
ftr-465	351	80	i.e.	i.e.	X
ftr-465	351	81	,	,	PUNCT
ftr-465	351	82	all	all	DET
ftr-465	351	83	dividends	dividend	NOUN
ftr-465	351	84	,	,	PUNCT
ftr-465	351	85	interest	interest	NOUN
ftr-465	351	86	,	,	PUNCT
ftr-465	351	87	annuities	annuity	NOUN
ftr-465	351	88	,	,	PUNCT
ftr-465	351	89	royalties	royalty	NOUN
ftr-465	351	90	(	(	PUNCT
ftr-465	351	91	including	include	VERB
ftr-465	351	92	overriding	override	VERB
ftr-465	351	93	royalties	royalty	NOUN
ftr-465	351	94	)	)	PUNCT
ftr-465	351	95	whether	whether	SCONJ
ftr-465	351	96	measured	measure	VERB
ftr-465	351	97	by	by	ADP
ftr-465	351	98	production	production	NOUN
ftr-465	351	99	or	or	CCONJ
ftr-465	351	100	by	by	ADP
ftr-465	351	101	gross	gross	ADJ
ftr-465	351	102	or	or	CCONJ
ftr-465	351	103	taxable	taxable	ADJ
ftr-465	351	104	income	income	NOUN
ftr-465	351	105	,	,	PUNCT
ftr-465	351	106	rents	rent	NOUN
ftr-465	351	107	from	from	ADP
ftr-465	351	108	real	real	ADJ
ftr-465	351	109	property	property	NOUN
ftr-465	351	110	(	(	PUNCT
ftr-465	351	111	including	include	VERB
ftr-465	351	112	personal	personal	ADJ
ftr-465	351	113	property	property	NOUN
ftr-465	351	114	leased	lease	VERB
ftr-465	351	115	with	with	ADP
ftr-465	351	116	real	real	ADJ
ftr-465	351	117	property	property	NOUN
ftr-465	351	118	)	)	PUNCT
ftr-465	351	119	,	,	PUNCT
ftr-465	351	120	except	except	SCONJ
ftr-465	351	121	certain	certain	ADJ
ftr-465	351	122	rents	rent	NOUN
ftr-465	351	123	on	on	ADP
ftr-465	351	124	property	property	NOUN
ftr-465	351	125	acquired	acquire	VERB
ftr-465	351	126	with	with	ADP
ftr-465	351	127	borrowed	borrow	VERB
ftr-465	351	128	funds	fund	NOUN
ftr-465	351	129	,	,	PUNCT
ftr-465	351	130	and	and	CCONJ
ftr-465	351	131	gains	gain	NOUN
ftr-465	351	132	or	or	CCONJ
ftr-465	351	133	losses	loss	NOUN
ftr-465	351	134	from	from	ADP
ftr-465	351	135	the	the	DET
ftr-465	351	136	disposition	disposition	NOUN
ftr-465	351	137	of	of	ADP
ftr-465	351	138	property	property	NOUN
ftr-465	351	139	other	other	ADJ
ftr-465	351	140	than	than	ADP
ftr-465	351	141	inventory	inventory	NOUN
ftr-465	351	142	or	or	CCONJ
ftr-465	351	143	property	property	NOUN
ftr-465	351	144	held	hold	VERB
ftr-465	351	145	primarily	primarily	ADV
ftr-465	351	146	for	for	ADP
ftr-465	351	147	sale	sale	NOUN
ftr-465	351	148	to	to	ADP
ftr-465	351	149	customers	customer	NOUN
ftr-465	351	150	in	in	ADP
ftr-465	351	151	the	the	DET
ftr-465	351	152	ordinary	ordinary	ADJ
ftr-465	351	153	course	course	NOUN
ftr-465	351	154	of	of	ADP
ftr-465	351	155	the	the	DET
ftr-465	351	156	trade	trade	NOUN
ftr-465	351	157	or	or	CCONJ
ftr-465	351	158	business.53	business.53	NOUN
ftr-465	351	159	a	a	DET
ftr-465	351	160	5	5	NUM
ftr-465	351	161	%	%	NOUN
ftr-465	351	162	(	(	PUNCT
ftr-465	351	163	of	of	ADP
ftr-465	351	164	unrelated	unrelated	ADJ
ftr-465	351	165	business	business	NOUN
ftr-465	351	166	net	net	ADJ
ftr-465	351	167	income	income	NOUN
ftr-465	351	168	)	)	PUNCT
ftr-465	351	169	charitable	charitable	ADJ
ftr-465	351	170	contribution	contribution	NOUN
ftr-465	351	171	deduction	deduction	NOUN
ftr-465	351	172	was	be	AUX
ftr-465	351	173	allowed	allow	VERB
ftr-465	351	174	in	in	ADP
ftr-465	351	175	computing	compute	VERB
ftr-465	351	176	the	the	DET
ftr-465	351	177	taxable	taxable	ADJ
ftr-465	351	178	income	income	NOUN
ftr-465	351	179	of	of	ADP
ftr-465	351	180	the	the	DET
ftr-465	351	181	unrelated	unrelated	ADJ
ftr-465	351	182	trade	trade	NOUN
ftr-465	351	183	or	or	CCONJ
ftr-465	351	184	business	business	NOUN
ftr-465	351	185	,	,	PUNCT
ftr-465	351	186	provided	provide	VERB
ftr-465	351	187	the	the	DET
ftr-465	351	188	contribution	contribution	NOUN
ftr-465	351	189	was	be	AUX
ftr-465	351	190	not	not	PART
ftr-465	351	191	made	make	VERB
ftr-465	351	192	to	to	ADP
ftr-465	351	193	the	the	DET
ftr-465	351	194	organization	organization	NOUN
ftr-465	351	195	operating	operate	VERB
ftr-465	351	196	the	the	DET
ftr-465	351	197	unrelated	unrelated	ADJ
ftr-465	351	198	business	business	NOUN
ftr-465	351	199	.	.	PUNCT
ftr-465	352	1	4	4	NUM
ftr-465	352	2	a	a	DET
ftr-465	352	3	$	$	SYM
ftr-465	352	4	1,000	1,000	NUM
ftr-465	352	5	specific	specific	ADJ
ftr-465	352	6	deduction	deduction	NOUN
ftr-465	352	7	was	be	AUX
ftr-465	352	8	allowed	allow	VERB
ftr-465	352	9	in	in	ADP
ftr-465	352	10	order	order	NOUN
ftr-465	352	11	to	to	PART
ftr-465	352	12	eliminate	eliminate	VERB
ftr-465	352	13	de	de	X
ftr-465	352	14	minimis	minimis	NOUN
ftr-465	352	15	cases	case	NOUN
ftr-465	352	16	involving	involve	VERB
ftr-465	352	17	excessive	excessive	ADJ
ftr-465	352	18	costs	cost	NOUN
ftr-465	352	19	of	of	ADP
ftr-465	352	20	collection	collection	NOUN
ftr-465	352	21	and	and	CCONJ
ftr-465	352	22	payment.55	payment.55	NOUN
ftr-465	352	23	under	under	ADP
ftr-465	352	24	the	the	DET
ftr-465	352	25	second	second	ADJ
ftr-465	352	26	measure	measure	NOUN
ftr-465	352	27	included	include	VERB
ftr-465	352	28	in	in	ADP
ftr-465	352	29	the	the	DET
ftr-465	352	30	revenue	revenue	NOUN
ftr-465	352	31	act	act	NOUN
ftr-465	352	32	of	of	ADP
ftr-465	352	33	1950	1950	NUM
ftr-465	352	34	,	,	PUNCT
ftr-465	352	35	the	the	DET
ftr-465	352	36	predecessor	predecessor	NOUN
ftr-465	352	37	to	to	ADP
ftr-465	352	38	code	code	NOUN
ftr-465	352	39	section	section	NOUN
ftr-465	352	40	502	502	NUM
ftr-465	352	41	,	,	PUNCT
ftr-465	352	42	a	a	DET
ftr-465	352	43	feeder	feeder	NOUN
ftr-465	352	44	organization	organization	NOUN
ftr-465	352	45	operated	operate	VERB
ftr-465	352	46	for	for	ADP
ftr-465	352	47	the	the	DET
ftr-465	352	48	primary	primary	ADJ
ftr-465	352	49	purpose	purpose	NOUN
ftr-465	352	50	of	of	ADP
ftr-465	352	51	conducting	conduct	VERB
ftr-465	352	52	a	a	DET
ftr-465	352	53	trade	trade	NOUN
ftr-465	352	54	or	or	CCONJ
ftr-465	352	55	business	business	NOUN
ftr-465	352	56	for	for	ADP
ftr-465	352	57	profit	profit	NOUN
ftr-465	352	58	was	be	AUX
ftr-465	352	59	no	no	ADV
ftr-465	352	60	longer	long	ADJ
ftr-465	352	61	51	51	NUM
ftr-465	352	62	.	.	PUNCT
ftr-465	353	1	irc	irc	PROPN
ftr-465	353	2	§	§	PROPN
ftr-465	353	3	513(a	513(a	PROPN
ftr-465	353	4	)	)	PUNCT
ftr-465	353	5	(	(	PUNCT
ftr-465	353	6	formerly	formerly	ADV
ftr-465	353	7	irc	irc	ADV
ftr-465	353	8	§	§	PROPN
ftr-465	353	9	§	§	PROPN
ftr-465	353	10	421	421	NUM
ftr-465	353	11	,	,	PUNCT
ftr-465	353	12	422	422	NUM
ftr-465	353	13	)	)	PUNCT
ftr-465	353	14	.	.	PUNCT
ftr-465	354	1	52	52	NUM
ftr-465	354	2	.	.	PUNCT
ftr-465	355	1	see	see	VERB
ftr-465	355	2	irc	irc	PROPN
ftr-465	355	3	§	§	PROPN
ftr-465	355	4	§	§	PROPN
ftr-465	355	5	511(a)(2	511(a)(2	NUM
ftr-465	355	6	)	)	PUNCT
ftr-465	355	7	(	(	PUNCT
ftr-465	355	8	formerly	formerly	ADV
ftr-465	355	9	§	§	PROPN
ftr-465	355	10	421(b	421(b	PROPN
ftr-465	355	11	)	)	PUNCT
ftr-465	355	12	)	)	PUNCT
ftr-465	355	13	,	,	PUNCT
ftr-465	355	14	501(a	501(a	NOUN
ftr-465	355	15	)	)	PUNCT
ftr-465	355	16	,	,	PUNCT
ftr-465	355	17	(	(	PUNCT
ftr-465	355	18	c)(3	c)(3	NOUN
ftr-465	355	19	)	)	PUNCT
ftr-465	355	20	,	,	PUNCT
ftr-465	355	21	508(c)(1)(a	508(c)(1)(a	NUM
ftr-465	355	22	)	)	PUNCT
ftr-465	355	23	.	.	PUNCT
ftr-465	356	1	also	also	ADV
ftr-465	356	2	subject	subject	ADJ
ftr-465	356	3	to	to	ADP
ftr-465	356	4	the	the	DET
ftr-465	356	5	tax	tax	NOUN
ftr-465	356	6	were	be	AUX
ftr-465	356	7	certain	certain	ADJ
ftr-465	356	8	other	other	ADJ
ftr-465	356	9	categories	category	NOUN
ftr-465	356	10	of	of	ADP
ftr-465	356	11	exempt	exempt	ADJ
ftr-465	356	12	organizations	organization	NOUN
ftr-465	356	13	,	,	PUNCT
ftr-465	356	14	including	include	VERB
ftr-465	356	15	labor	labor	NOUN
ftr-465	356	16	,	,	PUNCT
ftr-465	356	17	agricultural	agricultural	ADJ
ftr-465	356	18	,	,	PUNCT
ftr-465	356	19	and	and	CCONJ
ftr-465	356	20	horticultural	horticultural	ADJ
ftr-465	356	21	organizations	organization	NOUN
ftr-465	356	22	and	and	CCONJ
ftr-465	356	23	business	business	NOUN
ftr-465	356	24	and	and	CCONJ
ftr-465	356	25	trade	trade	NOUN
ftr-465	356	26	associations	association	NOUN
ftr-465	356	27	.	.	PUNCT
ftr-465	357	1	see	see	VERB
ftr-465	357	2	i	i	PRON
ftr-465	357	3	d.	d.	PROPN
ftr-465	357	4	§	§	PROPN
ftr-465	357	5	501(c)(5)-(6	501(c)(5)-(6	NUM
ftr-465	357	6	)	)	PUNCT
ftr-465	357	7	.	.	PUNCT
ftr-465	358	1	for	for	ADP
ftr-465	358	2	a	a	DET
ftr-465	358	3	more	more	ADV
ftr-465	358	4	detailed	detailed	ADJ
ftr-465	358	5	discussion	discussion	NOUN
ftr-465	358	6	of	of	ADP
ftr-465	358	7	the	the	DET
ftr-465	358	8	judicial	judicial	ADJ
ftr-465	358	9	and	and	CCONJ
ftr-465	358	10	regulatory	regulatory	ADJ
ftr-465	358	11	developments	development	NOUN
ftr-465	358	12	prior	prior	ADV
ftr-465	358	13	to	to	ADP
ftr-465	358	14	1950	1950	NUM
ftr-465	358	15	,	,	PUNCT
ftr-465	358	16	and	and	CCONJ
ftr-465	358	17	the	the	DET
ftr-465	358	18	legislative	legislative	ADJ
ftr-465	358	19	history	history	NOUN
ftr-465	358	20	of	of	ADP
ftr-465	358	21	the	the	DET
ftr-465	358	22	1950	1950	NUM
ftr-465	358	23	act	act	NOUN
ftr-465	358	24	,	,	PUNCT
ftr-465	358	25	see	see	VERB
ftr-465	358	26	comment	comment	NOUN
ftr-465	358	27	,	,	PUNCT
ftr-465	358	28	supra	supra	PROPN
ftr-465	358	29	note	note	NOUN
ftr-465	358	30	42	42	NUM
ftr-465	358	31	.	.	PUNCT
ftr-465	359	1	see	see	VERB
ftr-465	359	2	also	also	ADV
ftr-465	359	3	john	john	PROPN
ftr-465	359	4	h.	h.	PROPN
ftr-465	359	5	myers	myers	PROPN
ftr-465	359	6	,	,	PUNCT
ftr-465	359	7	taxing	tax	VERB
ftr-465	359	8	the	the	DET
ftr-465	359	9	colleges	college	NOUN
ftr-465	359	10	,	,	PUNCT
ftr-465	359	11	38	38	NUM
ftr-465	359	12	cornell	cornell	PROPN
ftr-465	359	13	l.	l.	PROPN
ftr-465	359	14	rev	rev	PROPN
ftr-465	359	15	.	.	PROPN
ftr-465	359	16	368	368	NUM
ftr-465	359	17	(	(	PUNCT
ftr-465	359	18	1953	1953	NUM
ftr-465	359	19	)	)	PUNCT
ftr-465	359	20	;	;	PUNCT
ftr-465	360	1	kenneth	kenneth	PROPN
ftr-465	360	2	c.	c.	PROPN
ftr-465	360	3	eliasberg	eliasberg	PROPN
ftr-465	360	4	,	,	PUNCT
ftr-465	360	5	charity	charity	NOUN
ftr-465	360	6	and	and	CCONJ
ftr-465	360	7	commerce	commerce	PROPN
ftr-465	360	8	:	:	PUNCT
ftr-465	360	9	section	section	NOUN
ftr-465	360	10	501(c)(3)-how	501(c)(3)-how	NOUN
ftr-465	360	11	much	much	ADV
ftr-465	360	12	unrelated	unrelated	ADJ
ftr-465	360	13	business	business	NOUN
ftr-465	360	14	activity	activity	NOUN
ftr-465	360	15	?	?	PUNCT
ftr-465	360	16	,	,	PUNCT
ftr-465	360	17	21	21	NUM
ftr-465	360	18	tax	tax	NOUN
ftr-465	360	19	l.	l.	PROPN
ftr-465	360	20	rev	rev	PROPN
ftr-465	360	21	.	.	PROPN
ftr-465	361	1	53	53	NUM
ftr-465	361	2	(	(	PUNCT
ftr-465	361	3	1965	1965	NUM
ftr-465	361	4	)	)	PUNCT
ftr-465	361	5	;	;	PUNCT
ftr-465	361	6	liles	liles	PROPN
ftr-465	361	7	&	&	CCONJ
ftr-465	361	8	blum	blum	PROPN
ftr-465	361	9	,	,	PUNCT
ftr-465	361	10	supra	supra	PROPN
ftr-465	361	11	note	note	NOUN
ftr-465	361	12	2	2	NUM
ftr-465	361	13	,	,	PUNCT
ftr-465	361	14	at	at	ADP
ftr-465	361	15	41	41	NUM
ftr-465	361	16	-	-	SYM
ftr-465	361	17	48	48	NUM
ftr-465	361	18	.	.	PUNCT
ftr-465	362	1	53	53	NUM
ftr-465	362	2	.	.	PUNCT
ftr-465	362	3	see	see	VERB
ftr-465	362	4	irc	irc	PROPN
ftr-465	362	5	§	§	PROPN
ftr-465	362	6	512(b)(l)-(5	512(b)(l)-(5	NUM
ftr-465	362	7	)	)	PUNCT
ftr-465	362	8	(	(	PUNCT
ftr-465	362	9	formerly	formerly	ADV
ftr-465	362	10	§	§	PROPN
ftr-465	362	11	422(a	422(a	PROPN
ftr-465	362	12	)	)	PUNCT
ftr-465	362	13	)	)	PUNCT
ftr-465	362	14	.	.	PUNCT
ftr-465	363	1	irc	irc	PROPN
ftr-465	363	2	§	§	PROPN
ftr-465	363	3	512(b)(7)-(9	512(b)(7)-(9	NUM
ftr-465	363	4	)	)	PUNCT
ftr-465	363	5	excludes	exclude	VERB
ftr-465	363	6	all	all	DET
ftr-465	363	7	income	income	NOUN
ftr-465	363	8	derived	derive	VERB
ftr-465	363	9	from	from	ADP
ftr-465	363	10	research	research	NOUN
ftr-465	363	11	:	:	PUNCT
ftr-465	363	12	for	for	ADP
ftr-465	363	13	the	the	DET
ftr-465	363	14	united	united	PROPN
ftr-465	363	15	states	states	PROPN
ftr-465	363	16	or	or	CCONJ
ftr-465	363	17	any	any	PRON
ftr-465	363	18	of	of	ADP
ftr-465	363	19	its	its	PRON
ftr-465	363	20	agencies	agency	NOUN
ftr-465	363	21	or	or	CCONJ
ftr-465	363	22	instrumentalities	instrumentality	NOUN
ftr-465	363	23	,	,	PUNCT
ftr-465	363	24	or	or	CCONJ
ftr-465	363	25	any	any	DET
ftr-465	363	26	state	state	NOUN
ftr-465	363	27	or	or	CCONJ
ftr-465	363	28	political	political	ADJ
ftr-465	363	29	subdivision	subdivision	NOUN
ftr-465	363	30	;	;	PUNCT
ftr-465	363	31	performed	perform	VERB
ftr-465	363	32	by	by	ADP
ftr-465	363	33	a	a	DET
ftr-465	363	34	college	college	NOUN
ftr-465	363	35	,	,	PUNCT
ftr-465	363	36	university	university	NOUN
ftr-465	363	37	,	,	PUNCT
ftr-465	363	38	or	or	CCONJ
ftr-465	363	39	hospital	hospital	NOUN
ftr-465	363	40	;	;	PUNCT
ftr-465	363	41	or	or	CCONJ
ftr-465	363	42	performed	perform	VERB
ftr-465	363	43	by	by	ADP
ftr-465	363	44	an	an	DET
ftr-465	363	45	organization	organization	NOUN
ftr-465	363	46	operated	operate	VERB
ftr-465	363	47	primarily	primarily	ADV
ftr-465	363	48	for	for	ADP
ftr-465	363	49	the	the	DET
ftr-465	363	50	purpose	purpose	NOUN
ftr-465	363	51	of	of	ADP
ftr-465	363	52	carrying	carry	VERB
ftr-465	363	53	on	on	ADP
ftr-465	363	54	"	"	PUNCT
ftr-465	363	55	fundamental	fundamental	ADJ
ftr-465	363	56	"	"	PUNCT
ftr-465	363	57	research	research	NOUN
ftr-465	363	58	benefitting	benefit	VERB
ftr-465	363	59	the	the	DET
ftr-465	363	60	general	general	ADJ
ftr-465	363	61	public	public	NOUN
ftr-465	363	62	.	.	PUNCT
ftr-465	364	1	see	see	VERB
ftr-465	364	2	i	i	PRON
ftr-465	364	3	d.	d.	PROPN
ftr-465	364	4	§	§	PROPN
ftr-465	364	5	512(b)(7)-(9	512(b)(7)-(9	NUM
ftr-465	364	6	)	)	PUNCT
ftr-465	364	7	(	(	PUNCT
ftr-465	364	8	formerly	formerly	ADV
ftr-465	364	9	§	§	PROPN
ftr-465	364	10	422(a)(7)-(8)(b	422(a)(7)-(8)(b	PROPN
ftr-465	364	11	)	)	PUNCT
ftr-465	364	12	)	)	PUNCT
ftr-465	364	13	.	.	PUNCT
ftr-465	365	1	for	for	ADP
ftr-465	365	2	a	a	DET
ftr-465	365	3	discussion	discussion	NOUN
ftr-465	365	4	of	of	ADP
ftr-465	365	5	the	the	DET
ftr-465	365	6	exclusion	exclusion	NOUN
ftr-465	365	7	for	for	ADP
ftr-465	365	8	research	research	NOUN
ftr-465	365	9	,	,	PUNCT
ftr-465	365	10	see	see	VERB
ftr-465	365	11	myers	myers	PROPN
ftr-465	365	12	,	,	PUNCT
ftr-465	365	13	supra	supra	PROPN
ftr-465	365	14	note	note	NOUN
ftr-465	365	15	52	52	NUM
ftr-465	365	16	,	,	PUNCT
ftr-465	365	17	at	at	ADP
ftr-465	365	18	381	381	NUM
ftr-465	365	19	-	-	SYM
ftr-465	365	20	84	84	NUM
ftr-465	365	21	.	.	PUNCT
ftr-465	366	1	54	54	NUM
ftr-465	366	2	.	.	PUNCT
ftr-465	367	1	see	see	VERB
ftr-465	367	2	irc	irc	PROPN
ftr-465	367	3	§	§	PROPN
ftr-465	367	4	512(b)(10	512(b)(10	NUM
ftr-465	367	5	)	)	PUNCT
ftr-465	367	6	(	(	PUNCT
ftr-465	367	7	formerly	formerly	ADV
ftr-465	367	8	§	§	PROPN
ftr-465	367	9	422(a)(9)(a	422(a)(9)(a	PROPN
ftr-465	367	10	)	)	PUNCT
ftr-465	367	11	)	)	PUNCT
ftr-465	367	12	.	.	PUNCT
ftr-465	368	1	the	the	DET
ftr-465	368	2	charitable	charitable	ADJ
ftr-465	368	3	contribution	contribution	NOUN
ftr-465	368	4	deduction	deduction	NOUN
ftr-465	368	5	currently	currently	ADV
ftr-465	368	6	allowed	allow	VERB
ftr-465	368	7	is	be	AUX
ftr-465	368	8	10	10	NUM
ftr-465	368	9	%	%	NOUN
ftr-465	368	10	.	.	PUNCT
ftr-465	369	1	i	i	PRON
ftr-465	369	2	d.	d.	PROPN
ftr-465	369	3	the	the	DET
ftr-465	369	4	requirement	requirement	NOUN
ftr-465	369	5	that	that	SCONJ
ftr-465	369	6	the	the	DET
ftr-465	369	7	contribution	contribution	NOUN
ftr-465	369	8	be	be	AUX
ftr-465	369	9	made	make	VERB
ftr-465	369	10	to	to	ADP
ftr-465	369	11	another	another	DET
ftr-465	369	12	charity	charity	NOUN
ftr-465	369	13	can	can	AUX
ftr-465	369	14	be	be	AUX
ftr-465	369	15	traced	trace	VERB
ftr-465	369	16	to	to	ADP
ftr-465	369	17	the	the	DET
ftr-465	369	18	house	house	PROPN
ftr-465	369	19	and	and	CCONJ
ftr-465	369	20	senate	senate	PROPN
ftr-465	369	21	reports	report	NOUN
ftr-465	369	22	of	of	ADP
ftr-465	369	23	the	the	DET
ftr-465	369	24	revenue	revenue	NOUN
ftr-465	369	25	act	act	NOUN
ftr-465	369	26	of	of	ADP
ftr-465	369	27	1950	1950	NUM
ftr-465	369	28	.	.	PUNCT
ftr-465	370	1	see	see	VERB
ftr-465	370	2	h.r	h.r	PROPN
ftr-465	370	3	.	.	PROPN
ftr-465	370	4	rep	rep	PROPN
ftr-465	370	5	.	.	PROPN
ftr-465	370	6	no	no	PROPN
ftr-465	370	7	.	.	NOUN
ftr-465	370	8	2319	2319	NUM
ftr-465	370	9	,	,	PUNCT
ftr-465	370	10	supra	supra	PROPN
ftr-465	370	11	note	note	NOUN
ftr-465	370	12	44	44	NUM
ftr-465	370	13	,	,	PUNCT
ftr-465	370	14	at	at	ADP
ftr-465	370	15	111	111	NUM
ftr-465	370	16	;	;	PUNCT
ftr-465	370	17	s.	s.	PROPN
ftr-465	370	18	rep	rep	PROPN
ftr-465	370	19	.	.	PROPN
ftr-465	371	1	no	no	PROPN
ftr-465	371	2	.	.	NOUN
ftr-465	371	3	2375	2375	NUM
ftr-465	371	4	,	,	PUNCT
ftr-465	371	5	81st	81st	ADJ
ftr-465	371	6	cong	cong	NOUN
ftr-465	371	7	.	.	PROPN
ftr-465	372	1	,	,	PUNCT
ftr-465	372	2	2d	2d	PROPN
ftr-465	372	3	sess	sess	NOUN
ftr-465	372	4	.	.	PUNCT
ftr-465	373	1	109	109	NUM
ftr-465	373	2	(	(	PUNCT
ftr-465	373	3	1950	1950	NUM
ftr-465	373	4	)	)	PUNCT
ftr-465	373	5	,	,	PUNCT
ftr-465	373	6	reprinted	reprint	VERB
ftr-465	373	7	in	in	ADP
ftr-465	373	8	1950	1950	NUM
ftr-465	373	9	u.s.c.c.s	u.s.c.c.	NOUN
ftr-465	373	10	.	.	PUNCT
ftr-465	373	11	3053	3053	NUM
ftr-465	373	12	.	.	PUNCT
ftr-465	374	1	55	55	NUM
ftr-465	374	2	.	.	PUNCT
ftr-465	374	3	see	see	VERB
ftr-465	374	4	irc	irc	PROPN
ftr-465	374	5	§	§	PROPN
ftr-465	374	6	512(b)(12	512(b)(12	NUM
ftr-465	374	7	)	)	PUNCT
ftr-465	374	8	(	(	PUNCT
ftr-465	374	9	formerly	formerly	ADV
ftr-465	374	10	§	§	PROPN
ftr-465	374	11	421(c	421(c	PROPN
ftr-465	374	12	)	)	PUNCT
ftr-465	374	13	)	)	PUNCT
ftr-465	374	14	.	.	PUNCT
ftr-465	375	1	[	[	X
ftr-465	375	2	vol	vol	NOUN
ftr-465	375	3	.	.	PUNCT
ftr-465	375	4	3:7	3:7	NUM
ftr-465	375	5	unfair	unfair	ADJ
ftr-465	375	6	business	business	NOUN
ftr-465	375	7	competition	competition	NOUN
ftr-465	375	8	exempt	exempt	ADJ
ftr-465	375	9	from	from	ADP
ftr-465	375	10	income	income	NOUN
ftr-465	375	11	tax	tax	NOUN
ftr-465	375	12	on	on	ADP
ftr-465	375	13	the	the	DET
ftr-465	375	14	ground	ground	NOUN
ftr-465	375	15	that	that	PRON
ftr-465	375	16	all	all	PRON
ftr-465	375	17	of	of	ADP
ftr-465	375	18	its	its	PRON
ftr-465	375	19	profits	profit	NOUN
ftr-465	375	20	were	be	AUX
ftr-465	375	21	payable	payable	ADJ
ftr-465	375	22	to	to	ADP
ftr-465	375	23	one	one	NUM
ftr-465	375	24	or	or	CCONJ
ftr-465	375	25	more	more	ADJ
ftr-465	375	26	tax	tax	NOUN
ftr-465	375	27	-	-	PUNCT
ftr-465	375	28	exempt	exempt	ADJ
ftr-465	375	29	organizations.5	organizations.5	PROPN
ftr-465	375	30	6	6	NUM
ftr-465	375	31	under	under	ADP
ftr-465	375	32	the	the	DET
ftr-465	375	33	third	third	ADJ
ftr-465	375	34	measure	measure	NOUN
ftr-465	375	35	,	,	PUNCT
ftr-465	375	36	the	the	DET
ftr-465	375	37	predecessor	predecessor	NOUN
ftr-465	375	38	to	to	ADP
ftr-465	375	39	code	code	NOUN
ftr-465	375	40	section	section	NOUN
ftr-465	375	41	514	514	NUM
ftr-465	375	42	,	,	PUNCT
ftr-465	375	43	designed	design	VERB
ftr-465	375	44	to	to	PART
ftr-465	375	45	combat	combat	VERB
ftr-465	375	46	the	the	DET
ftr-465	375	47	"	"	PUNCT
ftr-465	375	48	lease	lease	VERB
ftr-465	375	49	-	-	PUNCT
ftr-465	375	50	back	back	NOUN
ftr-465	375	51	problem	problem	NOUN
ftr-465	375	52	,	,	PUNCT
ftr-465	375	53	"	"	PUNCT
ftr-465	375	54	rental	rental	ADJ
ftr-465	375	55	income	income	NOUN
ftr-465	375	56	received	receive	VERB
ftr-465	375	57	by	by	ADP
ftr-465	375	58	a	a	DET
ftr-465	375	59	501(c)(3	501(c)(3	NUM
ftr-465	375	60	)	)	PUNCT
ftr-465	375	61	organization	organization	NOUN
ftr-465	375	62	from	from	ADP
ftr-465	375	63	the	the	DET
ftr-465	375	64	lease	lease	NOUN
ftr-465	375	65	of	of	ADP
ftr-465	375	66	real	real	ADJ
ftr-465	375	67	property	property	NOUN
ftr-465	375	68	for	for	ADP
ftr-465	375	69	more	more	ADJ
ftr-465	375	70	than	than	ADP
ftr-465	375	71	five	five	NUM
ftr-465	375	72	years	year	NOUN
ftr-465	375	73	(	(	PUNCT
ftr-465	375	74	including	include	VERB
ftr-465	375	75	options	option	NOUN
ftr-465	375	76	to	to	PART
ftr-465	375	77	extend	extend	VERB
ftr-465	375	78	)	)	PUNCT
ftr-465	375	79	was	be	AUX
ftr-465	375	80	subject	subject	ADJ
ftr-465	375	81	to	to	ADP
ftr-465	375	82	the	the	DET
ftr-465	375	83	new	new	ADJ
ftr-465	375	84	tax	tax	NOUN
ftr-465	375	85	if	if	SCONJ
ftr-465	375	86	,	,	PUNCT
ftr-465	375	87	at	at	ADP
ftr-465	375	88	the	the	DET
ftr-465	375	89	close	close	NOUN
ftr-465	375	90	of	of	ADP
ftr-465	375	91	the	the	DET
ftr-465	375	92	lessor	lessor	NOUN
ftr-465	375	93	's	's	PART
ftr-465	375	94	taxable	taxable	ADJ
ftr-465	375	95	year	year	NOUN
ftr-465	375	96	,	,	PUNCT
ftr-465	375	97	there	there	PRON
ftr-465	375	98	existed	exist	VERB
ftr-465	375	99	unpaid	unpaid	ADJ
ftr-465	375	100	debt	debt	NOUN
ftr-465	375	101	incurred	incur	VERB
ftr-465	375	102	by	by	ADP
ftr-465	375	103	the	the	DET
ftr-465	375	104	lessor	lessor	NOUN
ftr-465	375	105	in	in	ADP
ftr-465	375	106	acquiring	acquire	VERB
ftr-465	375	107	or	or	CCONJ
ftr-465	375	108	improving	improve	VERB
ftr-465	375	109	the	the	DET
ftr-465	375	110	leased	lease	VERB
ftr-465	375	111	property	property	NOUN
ftr-465	375	112	.	.	PUNCT
ftr-465	375	113	'	'	PUNCT
ftr-465	376	1	the	the	DET
ftr-465	376	2	amount	amount	NOUN
ftr-465	376	3	of	of	ADP
ftr-465	376	4	such	such	ADJ
ftr-465	376	5	rent	rent	NOUN
ftr-465	376	6	included	include	VERB
ftr-465	376	7	in	in	ADP
ftr-465	376	8	the	the	DET
ftr-465	376	9	gross	gross	ADJ
ftr-465	376	10	income	income	NOUN
ftr-465	376	11	of	of	ADP
ftr-465	376	12	the	the	DET
ftr-465	376	13	tax	tax	NOUN
ftr-465	376	14	-	-	PUNCT
ftr-465	376	15	exempt	exempt	ADJ
ftr-465	376	16	organization	organization	NOUN
ftr-465	376	17	was	be	AUX
ftr-465	376	18	the	the	DET
ftr-465	376	19	same	same	ADJ
ftr-465	376	20	proportion	proportion	NOUN
ftr-465	376	21	of	of	ADP
ftr-465	376	22	the	the	DET
ftr-465	376	23	total	total	ADJ
ftr-465	376	24	rent	rent	NOUN
ftr-465	376	25	received	receive	VERB
ftr-465	376	26	during	during	ADP
ftr-465	376	27	the	the	DET
ftr-465	376	28	taxable	taxable	ADJ
ftr-465	376	29	year	year	NOUN
ftr-465	376	30	as	as	ADP
ftr-465	376	31	the	the	DET
ftr-465	376	32	amount	amount	NOUN
ftr-465	376	33	of	of	ADP
ftr-465	376	34	the	the	DET
ftr-465	376	35	borrowed	borrow	VERB
ftr-465	376	36	funds	fund	NOUN
ftr-465	376	37	at	at	ADP
ftr-465	376	38	the	the	DET
ftr-465	376	39	end	end	NOUN
ftr-465	376	40	of	of	ADP
ftr-465	376	41	the	the	DET
ftr-465	376	42	year	year	NOUN
ftr-465	376	43	bore	bore	NOUN
ftr-465	376	44	to	to	ADP
ftr-465	376	45	the	the	DET
ftr-465	376	46	adjusted	adjusted	ADJ
ftr-465	376	47	basis	basis	NOUN
ftr-465	376	48	of	of	ADP
ftr-465	376	49	the	the	DET
ftr-465	376	50	property	property	NOUN
ftr-465	376	51	at	at	ADP
ftr-465	376	52	the	the	DET
ftr-465	376	53	end	end	NOUN
ftr-465	376	54	of	of	ADP
ftr-465	376	55	the	the	DET
ftr-465	376	56	year.5	year.5	NOUN
ftr-465	376	57	"	"	PUNCT
ftr-465	376	58	a	a	DET
ftr-465	376	59	proportionate	proportionate	ADJ
ftr-465	376	60	amount	amount	NOUN
ftr-465	376	61	of	of	ADP
ftr-465	376	62	real	real	ADJ
ftr-465	376	63	property	property	NOUN
ftr-465	376	64	taxes	taxis	NOUN
ftr-465	376	65	paid	pay	VERB
ftr-465	376	66	during	during	ADP
ftr-465	376	67	the	the	DET
ftr-465	376	68	taxable	taxable	ADJ
ftr-465	376	69	year	year	NOUN
ftr-465	376	70	with	with	ADP
ftr-465	376	71	respect	respect	NOUN
ftr-465	376	72	to	to	ADP
ftr-465	376	73	the	the	DET
ftr-465	376	74	leased	lease	VERB
ftr-465	376	75	property	property	NOUN
ftr-465	376	76	,	,	PUNCT
ftr-465	376	77	interest	interest	NOUN
ftr-465	376	78	paid	pay	VERB
ftr-465	376	79	on	on	ADP
ftr-465	376	80	the	the	DET
ftr-465	376	81	debt	debt	NOUN
ftr-465	376	82	,	,	PUNCT
ftr-465	376	83	and	and	CCONJ
ftr-465	376	84	depreciation	depreciation	NOUN
ftr-465	376	85	were	be	AUX
ftr-465	376	86	allowed	allow	VERB
ftr-465	376	87	in	in	ADP
ftr-465	376	88	computing	compute	VERB
ftr-465	376	89	the	the	DET
ftr-465	376	90	net	net	ADJ
ftr-465	376	91	income	income	NOUN
ftr-465	376	92	from	from	ADP
ftr-465	376	93	the	the	DET
ftr-465	376	94	lease.59	lease.59	NOUN
ftr-465	376	95	the	the	DET
ftr-465	376	96	tax	tax	NOUN
ftr-465	376	97	applied	apply	VERB
ftr-465	376	98	whether	whether	SCONJ
ftr-465	376	99	or	or	CCONJ
ftr-465	376	100	not	not	PART
ftr-465	376	101	the	the	DET
ftr-465	376	102	vendor	vendor	NOUN
ftr-465	376	103	of	of	ADP
ftr-465	376	104	the	the	DET
ftr-465	376	105	property	property	NOUN
ftr-465	376	106	to	to	ADP
ftr-465	376	107	the	the	DET
ftr-465	376	108	exempt	exempt	ADJ
ftr-465	376	109	organization	organization	NOUN
ftr-465	376	110	and	and	CCONJ
ftr-465	376	111	the	the	DET
ftr-465	376	112	lessee	lessee	NOUN
ftr-465	376	113	were	be	AUX
ftr-465	376	114	the	the	DET
ftr-465	376	115	same	same	ADJ
ftr-465	376	116	person	person	NOUN
ftr-465	376	117	.	.	PUNCT
ftr-465	377	1	c.	c.	PROPN
ftr-465	377	2	unfair	unfair	ADJ
ftr-465	377	3	competition	competition	NOUN
ftr-465	377	4	:	:	PUNCT
ftr-465	377	5	the	the	DET
ftr-465	377	6	rationale	rationale	NOUN
ftr-465	377	7	for	for	ADP
ftr-465	377	8	the	the	DET
ftr-465	377	9	tax	tax	NOUN
ftr-465	377	10	on	on	ADP
ftr-465	377	11	unrelated	unrelated	ADJ
ftr-465	377	12	business	business	NOUN
ftr-465	377	13	income	income	NOUN
ftr-465	377	14	1	1	NUM
ftr-465	377	15	.	.	PUNCT
ftr-465	377	16	unfair	unfair	ADJ
ftr-465	377	17	competition	competition	NOUN
ftr-465	377	18	for	for	ADP
ftr-465	377	19	market	market	NOUN
ftr-465	377	20	share.-as	share.-as	PROPN
ftr-465	377	21	explained	explain	VERB
ftr-465	377	22	by	by	ADP
ftr-465	377	23	the	the	DET
ftr-465	377	24	house	house	PROPN
ftr-465	377	25	committee	committee	PROPN
ftr-465	377	26	on	on	ADP
ftr-465	377	27	ways	way	NOUN
ftr-465	377	28	and	and	CCONJ
ftr-465	377	29	means	mean	NOUN
ftr-465	377	30	,	,	PUNCT
ftr-465	377	31	the	the	DET
ftr-465	377	32	problem	problem	NOUN
ftr-465	377	33	that	that	PRON
ftr-465	377	34	had	have	AUX
ftr-465	377	35	developed	develop	VERB
ftr-465	377	36	which	which	PRON
ftr-465	377	37	necessitated	necessitate	VERB
ftr-465	377	38	the	the	DET
ftr-465	377	39	imposition	imposition	NOUN
ftr-465	377	40	of	of	ADP
ftr-465	377	41	the	the	DET
ftr-465	377	42	tax	tax	NOUN
ftr-465	377	43	on	on	ADP
ftr-465	377	44	unrelated	unrelated	ADJ
ftr-465	377	45	business	business	NOUN
ftr-465	377	46	income	income	NOUN
ftr-465	377	47	of	of	ADP
ftr-465	377	48	certain	certain	ADJ
ftr-465	377	49	otherwise	otherwise	ADV
ftr-465	377	50	exempt	exempt	ADJ
ftr-465	377	51	organizations	organization	NOUN
ftr-465	377	52	,	,	PUNCT
ftr-465	377	53	as	as	ADV
ftr-465	377	54	well	well	ADV
ftr-465	377	55	as	as	ADP
ftr-465	377	56	the	the	DET
ftr-465	377	57	elimination	elimination	NOUN
ftr-465	377	58	of	of	ADP
ftr-465	377	59	the	the	DET
ftr-465	377	60	exemption	exemption	NOUN
ftr-465	377	61	of	of	ADP
ftr-465	377	62	feeder	feeder	NOUN
ftr-465	377	63	organizations	organization	NOUN
ftr-465	377	64	,	,	PUNCT
ftr-465	377	65	was	be	AUX
ftr-465	377	66	primarily	primarily	ADV
ftr-465	377	67	one	one	NUM
ftr-465	377	68	of	of	ADP
ftr-465	377	69	unfair	unfair	ADJ
ftr-465	377	70	competition	competition	NOUN
ftr-465	377	71	;	;	PUNCT
ftr-465	377	72	i.e.	i.e.	X
ftr-465	377	73	,	,	PUNCT
ftr-465	377	74	such	such	ADJ
ftr-465	377	75	businesses	business	NOUN
ftr-465	377	76	were	be	AUX
ftr-465	377	77	in	in	ADP
ftr-465	377	78	direct	direct	ADJ
ftr-465	377	79	competition	competition	NOUN
ftr-465	377	80	with	with	ADP
ftr-465	377	81	their	their	PRON
ftr-465	377	82	taxable	taxable	ADJ
ftr-465	377	83	counterparts	counterpart	NOUN
ftr-465	377	84	:	:	PUNCT
ftr-465	377	85	"	"	PUNCT
ftr-465	377	86	the	the	DET
ftr-465	377	87	tax	tax	NOUN
ftr-465	377	88	-	-	PUNCT
ftr-465	377	89	free	free	ADJ
ftr-465	377	90	status	status	NOUN
ftr-465	377	91	of	of	ADP
ftr-465	377	92	these	these	PRON
ftr-465	377	93	[	[	X
ftr-465	377	94	501(c)(3	501(c)(3	NOUN
ftr-465	377	95	)	)	PUNCT
ftr-465	377	96	]	]	PUNCT
ftr-465	377	97	organizations	organization	NOUN
ftr-465	377	98	enables	enable	VERB
ftr-465	377	99	them	they	PRON
ftr-465	377	100	to	to	PART
ftr-465	377	101	use	use	VERB
ftr-465	377	102	their	their	PRON
ftr-465	377	103	profits	profit	NOUN
ftr-465	377	104	tax	tax	NOUN
ftr-465	377	105	-	-	PUNCT
ftr-465	377	106	free	free	ADJ
ftr-465	377	107	to	to	PART
ftr-465	377	108	expand	expand	VERB
ftr-465	377	109	operations	operation	NOUN
ftr-465	377	110	,	,	PUNCT
ftr-465	377	111	while	while	SCONJ
ftr-465	377	112	their	their	PRON
ftr-465	377	113	competitors	competitor	NOUN
ftr-465	377	114	can	can	AUX
ftr-465	377	115	56	56	NUM
ftr-465	377	116	.	.	PUNCT
ftr-465	378	1	see	see	VERB
ftr-465	378	2	irc	irc	PROPN
ftr-465	378	3	§	§	PROPN
ftr-465	378	4	502	502	NUM
ftr-465	378	5	(	(	PUNCT
ftr-465	378	6	formerly	formerly	ADV
ftr-465	378	7	§	§	PROPN
ftr-465	378	8	101	101	NUM
ftr-465	378	9	)	)	PUNCT
ftr-465	378	10	.	.	PUNCT
ftr-465	379	1	educators	educator	NOUN
ftr-465	379	2	testifying	testify	VERB
ftr-465	379	3	before	before	SCONJ
ftr-465	379	4	congress	congress	PROPN
ftr-465	379	5	did	do	AUX
ftr-465	379	6	not	not	PART
ftr-465	379	7	resist	resist	VERB
ftr-465	379	8	this	this	DET
ftr-465	379	9	measure	measure	NOUN
ftr-465	379	10	,	,	PUNCT
ftr-465	379	11	but	but	CCONJ
ftr-465	379	12	vigorously	vigorously	ADV
ftr-465	379	13	opposed	oppose	VERB
ftr-465	379	14	taxing	tax	VERB
ftr-465	379	15	unrelated	unrelated	ADJ
ftr-465	379	16	businesses	business	NOUN
ftr-465	379	17	operated	operate	VERB
ftr-465	379	18	directly	directly	ADV
ftr-465	379	19	by	by	ADP
ftr-465	379	20	educational	educational	ADJ
ftr-465	379	21	institutions	institution	NOUN
ftr-465	379	22	.	.	PUNCT
ftr-465	380	1	see	see	VERB
ftr-465	380	2	comment	comment	NOUN
ftr-465	380	3	,	,	PUNCT
ftr-465	380	4	supra	supra	PROPN
ftr-465	380	5	note	note	NOUN
ftr-465	380	6	42	42	NUM
ftr-465	380	7	,	,	PUNCT
ftr-465	380	8	at	at	ADP
ftr-465	380	9	876	876	NUM
ftr-465	380	10	-	-	SYM
ftr-465	380	11	77	77	NUM
ftr-465	380	12	n.1	n.1	NOUN
ftr-465	380	13	12	12	NUM
ftr-465	380	14	;	;	PUNCT
ftr-465	380	15	myers	myer	NOUN
ftr-465	380	16	.	.	PUNCT
ftr-465	381	1	supra	supra	PROPN
ftr-465	381	2	note	note	PROPN
ftr-465	381	3	52	52	NUM
ftr-465	381	4	,	,	PUNCT
ftr-465	381	5	at	at	ADP
ftr-465	381	6	375	375	NUM
ftr-465	381	7	.	.	PUNCT
ftr-465	382	1	at	at	ADP
ftr-465	382	2	the	the	DET
ftr-465	382	3	same	same	ADJ
ftr-465	382	4	time	time	NOUN
ftr-465	382	5	,	,	PUNCT
ftr-465	382	6	the	the	DET
ftr-465	382	7	consensus	consensus	NOUN
ftr-465	382	8	of	of	ADP
ftr-465	382	9	educators	educator	NOUN
ftr-465	382	10	was	be	AUX
ftr-465	382	11	that	that	SCONJ
ftr-465	382	12	their	their	PRON
ftr-465	382	13	institutions	institution	NOUN
ftr-465	382	14	should	should	AUX
ftr-465	382	15	refrain	refrain	VERB
ftr-465	382	16	from	from	ADP
ftr-465	382	17	engaging	engage	VERB
ftr-465	382	18	in	in	ADP
ftr-465	382	19	commercial	commercial	ADJ
ftr-465	382	20	enterprises	enterprise	NOUN
ftr-465	382	21	.	.	PUNCT
ftr-465	383	1	see	see	VERB
ftr-465	383	2	comment	comment	NOUN
ftr-465	383	3	,	,	PUNCT
ftr-465	383	4	supra	supra	PROPN
ftr-465	383	5	note	note	NOUN
ftr-465	383	6	42	42	NUM
ftr-465	383	7	,	,	PUNCT
ftr-465	383	8	at	at	ADP
ftr-465	383	9	877	877	NUM
ftr-465	383	10	n.	n.	NOUN
ftr-465	383	11	112	112	NUM
ftr-465	383	12	.	.	PUNCT
ftr-465	384	1	57	57	NUM
ftr-465	384	2	.	.	PUNCT
ftr-465	385	1	see	see	VERB
ftr-465	385	2	irc	irc	PROPN
ftr-465	385	3	§	§	PROPN
ftr-465	385	4	514	514	NUM
ftr-465	385	5	(	(	PUNCT
ftr-465	385	6	formerly	formerly	ADV
ftr-465	385	7	§	§	PROPN
ftr-465	385	8	423	423	NUM
ftr-465	385	9	)	)	PUNCT
ftr-465	385	10	.	.	PUNCT
ftr-465	386	1	58	58	NUM
ftr-465	386	2	.	.	PUNCT
ftr-465	387	1	see	see	VERB
ftr-465	387	2	irc	irc	PROPN
ftr-465	387	3	§	§	PROPN
ftr-465	387	4	514(a)(1	514(a)(1	NUM
ftr-465	387	5	)	)	PUNCT
ftr-465	387	6	.	.	PUNCT
ftr-465	388	1	assume	assume	VERB
ftr-465	388	2	,	,	PUNCT
ftr-465	388	3	for	for	ADP
ftr-465	388	4	example	example	NOUN
ftr-465	388	5	,	,	PUNCT
ftr-465	388	6	that	that	SCONJ
ftr-465	388	7	an	an	DET
ftr-465	388	8	educational	educational	ADJ
ftr-465	388	9	institution	institution	NOUN
ftr-465	388	10	purchased	purchase	VERB
ftr-465	388	11	property	property	NOUN
ftr-465	388	12	for	for	ADP
ftr-465	388	13	$	$	SYM
ftr-465	388	14	500,000	500,000	NUM
ftr-465	388	15	and	and	CCONJ
ftr-465	388	16	leased	lease	VERB
ftr-465	388	17	it	it	PRON
ftr-465	388	18	for	for	ADP
ftr-465	388	19	a	a	DET
ftr-465	388	20	period	period	NOUN
ftr-465	388	21	of	of	ADP
ftr-465	388	22	20	20	NUM
ftr-465	388	23	years	year	NOUN
ftr-465	388	24	,	,	PUNCT
ftr-465	388	25	and	and	CCONJ
ftr-465	388	26	the	the	DET
ftr-465	388	27	adjusted	adjusted	ADJ
ftr-465	388	28	basis	basis	NOUN
ftr-465	388	29	of	of	ADP
ftr-465	388	30	such	such	ADJ
ftr-465	388	31	property	property	NOUN
ftr-465	388	32	at	at	ADP
ftr-465	388	33	the	the	DET
ftr-465	388	34	close	close	NOUN
ftr-465	388	35	of	of	ADP
ftr-465	388	36	the	the	DET
ftr-465	388	37	first	first	ADJ
ftr-465	388	38	taxable	taxable	ADJ
ftr-465	388	39	year	year	NOUN
ftr-465	388	40	was	be	AUX
ftr-465	388	41	also	also	ADV
ftr-465	388	42	s500.000	s500.000	ADJ
ftr-465	388	43	.	.	PUNCT
ftr-465	389	1	if	if	SCONJ
ftr-465	389	2	the	the	DET
ftr-465	389	3	institution	institution	NOUN
ftr-465	389	4	borrowed	borrow	VERB
ftr-465	389	5	$	$	SYM
ftr-465	389	6	200,000	200,000	NUM
ftr-465	389	7	to	to	PART
ftr-465	389	8	acquire	acquire	VERB
ftr-465	389	9	the	the	DET
ftr-465	389	10	property	property	NOUN
ftr-465	389	11	,	,	PUNCT
ftr-465	389	12	because	because	SCONJ
ftr-465	389	13	this	this	PRON
ftr-465	389	14	is	be	AUX
ftr-465	389	15	two	two	NUM
ftr-465	389	16	-	-	PUNCT
ftr-465	389	17	fifths	fifth	NOUN
ftr-465	389	18	of	of	ADP
ftr-465	389	19	the	the	DET
ftr-465	389	20	adjusted	adjusted	ADJ
ftr-465	389	21	basis	basis	NOUN
ftr-465	389	22	,	,	PUNCT
ftr-465	389	23	two	two	NUM
ftr-465	389	24	-	-	PUNCT
ftr-465	389	25	fifths	fifth	NOUN
ftr-465	389	26	of	of	ADP
ftr-465	389	27	the	the	DET
ftr-465	389	28	rental	rental	ADJ
ftr-465	389	29	income	income	NOUN
ftr-465	389	30	received	receive	VERB
ftr-465	389	31	from	from	ADP
ftr-465	389	32	the	the	DET
ftr-465	389	33	leased	lease	VERB
ftr-465	389	34	property	property	NOUN
ftr-465	389	35	would	would	AUX
ftr-465	389	36	enter	enter	VERB
ftr-465	389	37	into	into	ADP
ftr-465	389	38	the	the	DET
ftr-465	389	39	computation	computation	NOUN
ftr-465	389	40	of	of	ADP
ftr-465	389	41	unrelated	unrelated	ADJ
ftr-465	389	42	business	business	NOUN
ftr-465	389	43	net	net	ADJ
ftr-465	389	44	income	income	NOUN
ftr-465	389	45	.	.	PUNCT
ftr-465	390	1	if	if	SCONJ
ftr-465	390	2	,	,	PUNCT
ftr-465	390	3	in	in	ADP
ftr-465	390	4	a	a	DET
ftr-465	390	5	subsequent	subsequent	ADJ
ftr-465	390	6	year	year	NOUN
ftr-465	390	7	,	,	PUNCT
ftr-465	390	8	the	the	DET
ftr-465	390	9	indebtedness	indebtedness	NOUN
ftr-465	390	10	were	be	AUX
ftr-465	390	11	reduced	reduce	VERB
ftr-465	390	12	to	to	ADP
ftr-465	390	13	$	$	SYM
ftr-465	390	14	100,000	100,000	NUM
ftr-465	390	15	,	,	PUNCT
ftr-465	390	16	assuming	assume	VERB
ftr-465	390	17	the	the	DET
ftr-465	390	18	adjusted	adjusted	ADJ
ftr-465	390	19	basis	basis	NOUN
ftr-465	390	20	were	be	AUX
ftr-465	390	21	still	still	ADV
ftr-465	390	22	$	$	SYM
ftr-465	390	23	500,000	500,000	NUM
ftr-465	390	24	,	,	PUNCT
ftr-465	390	25	one	one	NUM
ftr-465	390	26	-	-	PUNCT
ftr-465	390	27	fifth	fifth	NOUN
ftr-465	390	28	of	of	ADP
ftr-465	390	29	the	the	DET
ftr-465	390	30	rental	rental	ADJ
ftr-465	390	31	income	income	NOUN
ftr-465	390	32	would	would	AUX
ftr-465	390	33	be	be	AUX
ftr-465	390	34	included	include	VERB
ftr-465	390	35	as	as	ADP
ftr-465	390	36	an	an	DET
ftr-465	390	37	item	item	NOUN
ftr-465	390	38	of	of	ADP
ftr-465	390	39	gross	gross	ADJ
ftr-465	390	40	income	income	NOUN
ftr-465	390	41	in	in	ADP
ftr-465	390	42	computing	compute	VERB
ftr-465	390	43	the	the	DET
ftr-465	390	44	unrelated	unrelated	ADJ
ftr-465	390	45	business	business	NOUN
ftr-465	390	46	net	net	ADJ
ftr-465	390	47	income	income	NOUN
ftr-465	390	48	.	.	PUNCT
ftr-465	391	1	i	i	PRON
ftr-465	391	2	d.	d.	PROPN
ftr-465	391	3	59	59	NUM
ftr-465	391	4	.	.	PUNCT
ftr-465	392	1	see	see	VERB
ftr-465	392	2	i	i	PRON
ftr-465	392	3	d.	d.	PROPN
ftr-465	392	4	§	§	PROPN
ftr-465	392	5	514(a)(2	514(a)(2	PROPN
ftr-465	392	6	)	)	PUNCT
ftr-465	392	7	,	,	PUNCT
ftr-465	392	8	(	(	PUNCT
ftr-465	392	9	3	3	X
ftr-465	392	10	)	)	PUNCT
ftr-465	392	11	(	(	PUNCT
ftr-465	392	12	formerly	formerly	ADV
ftr-465	392	13	§	§	PROPN
ftr-465	392	14	423(d)(3	423(d)(3	NUM
ftr-465	392	15	)	)	PUNCT
ftr-465	392	16	)	)	PUNCT
ftr-465	392	17	.	.	PUNCT
ftr-465	393	1	19961	19961	NUM
ftr-465	393	2	florida	florida	PROPN
ftr-465	393	3	tax	tax	NOUN
ftr-465	393	4	review	review	NOUN
ftr-465	393	5	expand	expand	VERB
ftr-465	393	6	only	only	ADV
ftr-465	393	7	with	with	ADP
ftr-465	393	8	the	the	DET
ftr-465	393	9	profits	profit	NOUN
ftr-465	393	10	remaining	remain	VERB
ftr-465	393	11	after	after	ADP
ftr-465	393	12	taxes	taxis	NOUN
ftr-465	393	13	.	.	PUNCT
ftr-465	394	1	"	"	PUNCT
ftr-465	394	2	'	'	PUNCT
ftr-465	394	3	in	in	ADP
ftr-465	394	4	confining	confine	VERB
ftr-465	394	5	the	the	DET
ftr-465	394	6	scope	scope	NOUN
ftr-465	394	7	of	of	ADP
ftr-465	394	8	the	the	DET
ftr-465	394	9	new	new	ADJ
ftr-465	394	10	tax	tax	NOUN
ftr-465	394	11	to	to	ADP
ftr-465	394	12	unrelated	unrelated	ADJ
ftr-465	394	13	business	business	NOUN
ftr-465	394	14	income	income	NOUN
ftr-465	394	15	,	,	PUNCT
ftr-465	394	16	congress	congress	PROPN
ftr-465	394	17	chose	choose	VERB
ftr-465	394	18	to	to	PART
ftr-465	394	19	leave	leave	VERB
ftr-465	394	20	the	the	DET
ftr-465	394	21	basic	basic	ADJ
ftr-465	394	22	exemption	exemption	NOUN
ftr-465	394	23	of	of	ADP
ftr-465	394	24	the	the	DET
ftr-465	394	25	501(c)(3	501(c)(3	NOUN
ftr-465	394	26	)	)	PUNCT
ftr-465	394	27	organization	organization	NOUN
ftr-465	394	28	intact	intact	ADJ
ftr-465	394	29	and	and	CCONJ
ftr-465	394	30	did	do	AUX
ftr-465	394	31	not	not	PART
ftr-465	394	32	restrict	restrict	VERB
ftr-465	394	33	such	such	ADJ
ftr-465	394	34	organizations	organization	NOUN
ftr-465	394	35	'	'	PART
ftr-465	394	36	rights	right	NOUN
ftr-465	394	37	to	to	PART
ftr-465	394	38	acquire	acquire	VERB
ftr-465	394	39	and	and	CCONJ
ftr-465	394	40	operate	operate	VERB
ftr-465	394	41	businesses	business	NOUN
ftr-465	394	42	unrelated	unrelated	ADJ
ftr-465	394	43	to	to	ADP
ftr-465	394	44	their	their	PRON
ftr-465	394	45	charitable	charitable	ADJ
ftr-465	394	46	purposes	purpose	NOUN
ftr-465	394	47	.	.	PUNCT
ftr-465	395	1	only	only	ADV
ftr-465	395	2	if	if	SCONJ
ftr-465	395	3	operating	operate	VERB
ftr-465	395	4	a	a	DET
ftr-465	395	5	business	business	NOUN
ftr-465	395	6	for	for	ADP
ftr-465	395	7	profit	profit	NOUN
ftr-465	395	8	became	become	VERB
ftr-465	395	9	an	an	DET
ftr-465	395	10	organization	organization	NOUN
ftr-465	395	11	's	's	PART
ftr-465	395	12	primary	primary	ADJ
ftr-465	395	13	activity	activity	NOUN
ftr-465	395	14	would	would	AUX
ftr-465	395	15	there	there	PRON
ftr-465	395	16	be	be	AUX
ftr-465	395	17	a	a	DET
ftr-465	395	18	danger	danger	NOUN
ftr-465	395	19	of	of	ADP
ftr-465	395	20	losing	lose	VERB
ftr-465	395	21	the	the	DET
ftr-465	395	22	underlying	underlie	VERB
ftr-465	395	23	exemption.61	exemption.61	NOUN
ftr-465	395	24	the	the	DET
ftr-465	395	25	problem	problem	NOUN
ftr-465	395	26	thus	thus	ADV
ftr-465	395	27	stated	state	VERB
ftr-465	395	28	by	by	ADP
ftr-465	395	29	the	the	DET
ftr-465	395	30	house	house	PROPN
ftr-465	395	31	committee	committee	PROPN
ftr-465	395	32	on	on	ADP
ftr-465	395	33	ways	way	NOUN
ftr-465	395	34	and	and	CCONJ
ftr-465	395	35	means	mean	VERB
ftr-465	395	36	underplayed	underplay	VERB
ftr-465	395	37	the	the	DET
ftr-465	395	38	extent	extent	NOUN
ftr-465	395	39	of	of	ADP
ftr-465	395	40	the	the	DET
ftr-465	395	41	concern	concern	NOUN
ftr-465	395	42	making	make	VERB
ftr-465	395	43	its	its	PRON
ftr-465	395	44	way	way	NOUN
ftr-465	395	45	through	through	ADP
ftr-465	395	46	the	the	DET
ftr-465	395	47	congress	congress	PROPN
ftr-465	395	48	of	of	ADP
ftr-465	395	49	1950	1950	NUM
ftr-465	395	50	.	.	PUNCT
ftr-465	396	1	to	to	PART
ftr-465	396	2	illustrate	illustrate	VERB
ftr-465	396	3	the	the	DET
ftr-465	396	4	extent	extent	NOUN
ftr-465	396	5	of	of	ADP
ftr-465	396	6	the	the	DET
ftr-465	396	7	perceived	perceive	VERB
ftr-465	396	8	problem	problem	NOUN
ftr-465	396	9	,	,	PUNCT
ftr-465	396	10	assume	assume	VERB
ftr-465	396	11	that	that	SCONJ
ftr-465	396	12	a	a	DET
ftr-465	396	13	well	well	ADV
ftr-465	396	14	-	-	PUNCT
ftr-465	396	15	recognized	recognize	VERB
ftr-465	396	16	university	university	NOUN
ftr-465	396	17	invests	invest	VERB
ftr-465	396	18	one	one	NUM
ftr-465	396	19	million	million	NUM
ftr-465	396	20	dollars	dollar	NOUN
ftr-465	396	21	of	of	ADP
ftr-465	396	22	its	its	PRON
ftr-465	396	23	endowment	endowment	NOUN
ftr-465	396	24	fund	fund	NOUN
ftr-465	396	25	by	by	ADP
ftr-465	396	26	purchasing	purchase	VERB
ftr-465	396	27	all	all	PRON
ftr-465	396	28	of	of	ADP
ftr-465	396	29	the	the	DET
ftr-465	396	30	stock	stock	NOUN
ftr-465	396	31	of	of	ADP
ftr-465	396	32	an	an	DET
ftr-465	396	33	ice	ice	NOUN
ftr-465	396	34	cream	cream	NOUN
ftr-465	396	35	manufacturing	manufacturing	NOUN
ftr-465	396	36	corporation	corporation	NOUN
ftr-465	396	37	.	.	PUNCT
ftr-465	397	1	the	the	DET
ftr-465	397	2	corporation	corporation	NOUN
ftr-465	397	3	merges	merge	VERB
ftr-465	397	4	into	into	ADP
ftr-465	397	5	a	a	DET
ftr-465	397	6	new	new	ADJ
ftr-465	397	7	corporation	corporation	NOUN
ftr-465	397	8	designed	design	VERB
ftr-465	397	9	to	to	PART
ftr-465	397	10	turn	turn	VERB
ftr-465	397	11	over	over	ADP
ftr-465	397	12	all	all	PRON
ftr-465	397	13	of	of	ADP
ftr-465	397	14	its	its	PRON
ftr-465	397	15	profits	profit	NOUN
ftr-465	397	16	to	to	ADP
ftr-465	397	17	the	the	DET
ftr-465	397	18	university	university	NOUN
ftr-465	397	19	,	,	PUNCT
ftr-465	397	20	and	and	CCONJ
ftr-465	397	21	the	the	DET
ftr-465	397	22	new	new	ADJ
ftr-465	397	23	corporation	corporation	NOUN
ftr-465	397	24	is	be	AUX
ftr-465	397	25	exempt	exempt	ADJ
ftr-465	397	26	from	from	ADP
ftr-465	397	27	corporate	corporate	ADJ
ftr-465	397	28	income	income	NOUN
ftr-465	397	29	tax	tax	NOUN
ftr-465	397	30	under	under	ADP
ftr-465	397	31	the	the	DET
ftr-465	397	32	trinidad	trinidad	NOUN
ftr-465	397	33	"	"	PUNCT
ftr-465	397	34	destination	destination	NOUN
ftr-465	397	35	of	of	ADP
ftr-465	397	36	income	income	NOUN
ftr-465	397	37	"	"	PUNCT
ftr-465	397	38	test	test	NOUN
ftr-465	397	39	.	.	PUNCT
ftr-465	398	1	assume	assume	VERB
ftr-465	398	2	for	for	ADP
ftr-465	398	3	purposes	purpose	NOUN
ftr-465	398	4	of	of	ADP
ftr-465	398	5	this	this	DET
ftr-465	398	6	discussion	discussion	NOUN
ftr-465	398	7	that	that	SCONJ
ftr-465	398	8	taxable	taxable	ADJ
ftr-465	398	9	income	income	NOUN
ftr-465	398	10	equals	equal	VERB
ftr-465	398	11	cash	cash	NOUN
ftr-465	398	12	profit	profit	NOUN
ftr-465	398	13	and	and	CCONJ
ftr-465	398	14	that	that	SCONJ
ftr-465	398	15	both	both	CCONJ
ftr-465	398	16	the	the	DET
ftr-465	398	17	corporate	corporate	ADJ
ftr-465	398	18	and	and	CCONJ
ftr-465	398	19	individual	individual	ADJ
ftr-465	398	20	income	income	NOUN
ftr-465	398	21	tax	tax	NOUN
ftr-465	398	22	rates	rate	NOUN
ftr-465	398	23	are	be	AUX
ftr-465	398	24	35	35	NUM
ftr-465	398	25	%	%	NOUN
ftr-465	398	26	.	.	PUNCT
ftr-465	399	1	if	if	SCONJ
ftr-465	399	2	both	both	CCONJ
ftr-465	399	3	the	the	DET
ftr-465	399	4	feeder	feeder	NOUN
ftr-465	399	5	organization	organization	NOUN
ftr-465	399	6	and	and	CCONJ
ftr-465	399	7	a	a	DET
ftr-465	399	8	taxable	taxable	ADJ
ftr-465	399	9	corporate	corporate	ADJ
ftr-465	399	10	competitor	competitor	NOUN
ftr-465	399	11	owned	own	VERB
ftr-465	399	12	by	by	ADP
ftr-465	399	13	taxable	taxable	ADJ
ftr-465	399	14	shareholders	shareholder	NOUN
ftr-465	399	15	earn	earn	VERB
ftr-465	399	16	$	$	SYM
ftr-465	399	17	100x	100x	NUM
ftr-465	399	18	profit	profit	NOUN
ftr-465	399	19	for	for	ADP
ftr-465	399	20	the	the	DET
ftr-465	399	21	taxable	taxable	ADJ
ftr-465	399	22	year	year	NOUN
ftr-465	399	23	from	from	ADP
ftr-465	399	24	the	the	DET
ftr-465	399	25	sale	sale	NOUN
ftr-465	399	26	of	of	ADP
ftr-465	399	27	ice	ice	NOUN
ftr-465	399	28	cream	cream	NOUN
ftr-465	399	29	of	of	ADP
ftr-465	399	30	comparable	comparable	ADJ
ftr-465	399	31	quality	quality	NOUN
ftr-465	399	32	,	,	PUNCT
ftr-465	399	33	the	the	DET
ftr-465	399	34	feeder	feeder	NOUN
ftr-465	399	35	obviously	obviously	ADV
ftr-465	399	36	has	have	VERB
ftr-465	399	37	the	the	DET
ftr-465	399	38	ability	ability	NOUN
ftr-465	399	39	to	to	PART
ftr-465	399	40	retain	retain	VERB
ftr-465	399	41	$	$	SYM
ftr-465	399	42	35x	35x	NOUN
ftr-465	399	43	more	more	ADJ
ftr-465	399	44	than	than	ADP
ftr-465	399	45	its	its	PRON
ftr-465	399	46	taxable	taxable	ADJ
ftr-465	399	47	competitor	competitor	NOUN
ftr-465	399	48	after	after	ADP
ftr-465	399	49	the	the	DET
ftr-465	399	50	latter	latter	NOUN
ftr-465	399	51	's	's	PART
ftr-465	399	52	payment	payment	NOUN
ftr-465	399	53	of	of	ADP
ftr-465	399	54	the	the	DET
ftr-465	399	55	corporate	corporate	ADJ
ftr-465	399	56	income	income	NOUN
ftr-465	399	57	tax	tax	NOUN
ftr-465	399	58	.	.	PUNCT
ftr-465	400	1	if	if	SCONJ
ftr-465	400	2	both	both	CCONJ
ftr-465	400	3	the	the	DET
ftr-465	400	4	feeder	feeder	NOUN
ftr-465	400	5	and	and	CCONJ
ftr-465	400	6	the	the	DET
ftr-465	400	7	competitor	competitor	NOUN
ftr-465	400	8	are	be	AUX
ftr-465	400	9	passthrough	passthrough	NOUN
ftr-465	400	10	entities	entity	NOUN
ftr-465	400	11	or	or	CCONJ
ftr-465	400	12	unincorporated	unincorporated	ADJ
ftr-465	400	13	businesses	business	NOUN
ftr-465	400	14	,	,	PUNCT
ftr-465	400	15	the	the	DET
ftr-465	400	16	feeder	feeder	NOUN
ftr-465	400	17	still	still	ADV
ftr-465	400	18	has	have	VERB
ftr-465	400	19	the	the	DET
ftr-465	400	20	ability	ability	NOUN
ftr-465	400	21	to	to	PART
ftr-465	400	22	retain	retain	VERB
ftr-465	400	23	$	$	SYM
ftr-465	400	24	35x	35x	NOUN
ftr-465	400	25	additional	additional	ADJ
ftr-465	400	26	profit	profit	NOUN
ftr-465	400	27	because	because	SCONJ
ftr-465	400	28	its	its	PRON
ftr-465	400	29	university	university	NOUN
ftr-465	400	30	owner	owner	NOUN
ftr-465	400	31	is	be	AUX
ftr-465	400	32	tax	tax	NOUN
ftr-465	400	33	-	-	PUNCT
ftr-465	400	34	exempt	exempt	ADJ
ftr-465	400	35	,	,	PUNCT
ftr-465	400	36	whereas	whereas	SCONJ
ftr-465	400	37	the	the	DET
ftr-465	400	38	competitor	competitor	NOUN
ftr-465	400	39	presumably	presumably	ADV
ftr-465	400	40	will	will	AUX
ftr-465	400	41	be	be	AUX
ftr-465	400	42	required	require	VERB
ftr-465	400	43	to	to	PART
ftr-465	400	44	distribute	distribute	VERB
ftr-465	400	45	$	$	SYM
ftr-465	400	46	35x	35x	NUM
ftr-465	400	47	to	to	ADP
ftr-465	400	48	the	the	DET
ftr-465	400	49	taxable	taxable	ADJ
ftr-465	400	50	investors	investor	NOUN
ftr-465	400	51	to	to	PART
ftr-465	400	52	cover	cover	VERB
ftr-465	400	53	their	their	PRON
ftr-465	400	54	tax	tax	NOUN
ftr-465	400	55	on	on	ADP
ftr-465	400	56	the	the	DET
ftr-465	400	57	passed	pass	VERB
ftr-465	400	58	-	-	PUNCT
ftr-465	400	59	through	through	ADP
ftr-465	400	60	income	income	NOUN
ftr-465	400	61	.	.	PUNCT
ftr-465	401	1	60	60	NUM
ftr-465	401	2	.	.	PUNCT
ftr-465	402	1	h.r	h.r	PROPN
ftr-465	402	2	.	.	PROPN
ftr-465	402	3	rep	rep	PROPN
ftr-465	402	4	.	.	PROPN
ftr-465	402	5	no	no	PROPN
ftr-465	402	6	.	.	NOUN
ftr-465	402	7	2319	2319	NUM
ftr-465	402	8	,	,	PUNCT
ftr-465	402	9	supra	supra	PROPN
ftr-465	402	10	note	note	NOUN
ftr-465	402	11	44	44	NUM
ftr-465	402	12	,	,	PUNCT
ftr-465	402	13	at	at	ADP
ftr-465	402	14	36	36	NUM
ftr-465	402	15	.	.	PUNCT
ftr-465	403	1	the	the	DET
ftr-465	403	2	rationale	rationale	NOUN
ftr-465	403	3	for	for	ADP
ftr-465	403	4	exempting	exempt	VERB
ftr-465	403	5	§	§	PROPN
ftr-465	403	6	501(c)(3	501(c)(3	NOUN
ftr-465	403	7	)	)	PUNCT
ftr-465	403	8	organizations	organization	NOUN
ftr-465	403	9	from	from	ADP
ftr-465	403	10	tax	tax	NOUN
ftr-465	403	11	also	also	ADV
ftr-465	403	12	served	serve	VERB
ftr-465	403	13	to	to	PART
ftr-465	403	14	justify	justify	VERB
ftr-465	403	15	the	the	DET
ftr-465	403	16	continued	continue	VERB
ftr-465	403	17	exemption	exemption	NOUN
ftr-465	403	18	of	of	ADP
ftr-465	403	19	related	related	ADJ
ftr-465	403	20	businesses	business	NOUN
ftr-465	403	21	,	,	PUNCT
ftr-465	403	22	even	even	ADV
ftr-465	403	23	though	though	SCONJ
ftr-465	403	24	they	they	PRON
ftr-465	403	25	might	might	AUX
ftr-465	403	26	compete	compete	VERB
ftr-465	403	27	with	with	ADP
ftr-465	403	28	taxable	taxable	ADJ
ftr-465	403	29	entities	entity	NOUN
ftr-465	403	30	.	.	PUNCT
ftr-465	404	1	see	see	VERB
ftr-465	404	2	note	note	NOUN
ftr-465	404	3	,	,	PUNCT
ftr-465	404	4	the	the	DET
ftr-465	404	5	macaroni	macaroni	NOUN
ftr-465	404	6	monopoly	monopoly	NOUN
ftr-465	404	7	:	:	PUNCT
ftr-465	404	8	the	the	DET
ftr-465	404	9	developing	develop	VERB
ftr-465	404	10	concept	concept	NOUN
ftr-465	404	11	of	of	ADP
ftr-465	404	12	unrelated	unrelated	ADJ
ftr-465	404	13	business	business	NOUN
ftr-465	404	14	income	income	NOUN
ftr-465	404	15	of	of	ADP
ftr-465	404	16	exempt	exempt	ADJ
ftr-465	404	17	organizations	organization	NOUN
ftr-465	404	18	,	,	PUNCT
ftr-465	404	19	81	81	NUM
ftr-465	404	20	harv	harv	NOUN
ftr-465	404	21	.	.	PUNCT
ftr-465	405	1	l.	l.	PROPN
ftr-465	405	2	rev	rev	PROPN
ftr-465	405	3	.	.	PROPN
ftr-465	405	4	1280	1280	NUM
ftr-465	405	5	,	,	PUNCT
ftr-465	405	6	1284	1284	NUM
ftr-465	405	7	(	(	PUNCT
ftr-465	405	8	1968	1968	NUM
ftr-465	405	9	)	)	PUNCT
ftr-465	406	1	[	[	X
ftr-465	406	2	hereinafter	hereinafter	VERB
ftr-465	406	3	the	the	DET
ftr-465	406	4	macaroni	macaroni	NOUN
ftr-465	406	5	monopoly	monopoly	NOUN
ftr-465	406	6	]	]	PUNCT
ftr-465	406	7	.	.	PUNCT
ftr-465	407	1	61	61	NUM
ftr-465	407	2	.	.	PUNCT
ftr-465	407	3	regs	regs	PROPN
ftr-465	407	4	.	.	PUNCT
ftr-465	408	1	§	§	PROPN
ftr-465	408	2	1.501(c)(3)-i(e)(1	1.501(c)(3)-i(e)(1	PROPN
ftr-465	408	3	)	)	PUNCT
ftr-465	408	4	states	state	NOUN
ftr-465	408	5	:	:	PUNCT
ftr-465	408	6	an	an	DET
ftr-465	408	7	organization	organization	NOUN
ftr-465	408	8	may	may	AUX
ftr-465	408	9	meet	meet	VERB
ftr-465	408	10	the	the	DET
ftr-465	408	11	requirements	requirement	NOUN
ftr-465	408	12	of	of	ADP
ftr-465	408	13	section	section	NOUN
ftr-465	408	14	501	501	NUM
ftr-465	408	15	(	(	PUNCT
ftr-465	408	16	c)(3	c)(3	NOUN
ftr-465	408	17	)	)	PUNCT
ftr-465	408	18	although	although	SCONJ
ftr-465	408	19	it	it	PRON
ftr-465	408	20	operates	operate	VERB
ftr-465	408	21	a	a	DET
ftr-465	408	22	trade	trade	NOUN
ftr-465	408	23	or	or	CCONJ
ftr-465	408	24	business	business	NOUN
ftr-465	408	25	as	as	ADP
ftr-465	408	26	a	a	DET
ftr-465	408	27	substantial	substantial	ADJ
ftr-465	408	28	part	part	NOUN
ftr-465	408	29	of	of	ADP
ftr-465	408	30	its	its	PRON
ftr-465	408	31	activities	activity	NOUN
ftr-465	408	32	,	,	PUNCT
ftr-465	408	33	if	if	SCONJ
ftr-465	408	34	the	the	DET
ftr-465	408	35	operation	operation	NOUN
ftr-465	408	36	of	of	ADP
ftr-465	408	37	such	such	ADJ
ftr-465	408	38	trade	trade	NOUN
ftr-465	408	39	or	or	CCONJ
ftr-465	408	40	business	business	NOUN
ftr-465	408	41	is	be	AUX
ftr-465	408	42	in	in	ADP
ftr-465	408	43	furtherance	furtherance	NOUN
ftr-465	408	44	of	of	ADP
ftr-465	408	45	the	the	DET
ftr-465	408	46	organization	organization	NOUN
ftr-465	408	47	's	's	PART
ftr-465	408	48	exempt	exempt	ADJ
ftr-465	408	49	purpose	purpose	NOUN
ftr-465	408	50	or	or	CCONJ
ftr-465	408	51	purposes	purpose	NOUN
ftr-465	408	52	and	and	CCONJ
ftr-465	408	53	if	if	SCONJ
ftr-465	408	54	the	the	DET
ftr-465	408	55	organization	organization	NOUN
ftr-465	408	56	is	be	AUX
ftr-465	408	57	not	not	PART
ftr-465	408	58	organized	organize	VERB
ftr-465	408	59	or	or	CCONJ
ftr-465	408	60	operated	operate	VERB
ftr-465	408	61	for	for	ADP
ftr-465	408	62	the	the	DET
ftr-465	408	63	primary	primary	ADJ
ftr-465	408	64	purpose	purpose	NOUN
ftr-465	408	65	of	of	ADP
ftr-465	408	66	carrying	carry	VERB
ftr-465	408	67	on	on	ADP
ftr-465	408	68	an	an	DET
ftr-465	408	69	unrelated	unrelated	ADJ
ftr-465	408	70	trade	trade	NOUN
ftr-465	408	71	or	or	CCONJ
ftr-465	408	72	business	business	NOUN
ftr-465	408	73	,	,	PUNCT
ftr-465	408	74	as	as	SCONJ
ftr-465	408	75	defined	define	VERB
ftr-465	408	76	in	in	ADP
ftr-465	408	77	section	section	NOUN
ftr-465	408	78	513	513	NUM
ftr-465	408	79	.	.	PUNCT
ftr-465	409	1	for	for	ADP
ftr-465	409	2	discussion	discussion	NOUN
ftr-465	409	3	of	of	ADP
ftr-465	409	4	the	the	DET
ftr-465	409	5	potential	potential	ADJ
ftr-465	409	6	threat	threat	NOUN
ftr-465	409	7	business	business	NOUN
ftr-465	409	8	activity	activity	NOUN
ftr-465	409	9	poses	pose	NOUN
ftr-465	409	10	to	to	ADP
ftr-465	409	11	the	the	DET
ftr-465	409	12	§	§	PROPN
ftr-465	409	13	501(c)(3	501(c)(3	NUM
ftr-465	409	14	)	)	PUNCT
ftr-465	409	15	exemption	exemption	NOUN
ftr-465	409	16	itself	itself	PRON
ftr-465	409	17	,	,	PUNCT
ftr-465	409	18	see	see	VERB
ftr-465	409	19	eliasberg	eliasberg	ADJ
ftr-465	409	20	,	,	PUNCT
ftr-465	409	21	supra	supra	PROPN
ftr-465	409	22	note	note	PROPN
ftr-465	409	23	52	52	NUM
ftr-465	409	24	;	;	PUNCT
ftr-465	409	25	norman	norman	PROPN
ftr-465	409	26	a.	a.	PROPN
ftr-465	409	27	sugarman	sugarman	PROPN
ftr-465	409	28	&	&	CCONJ
ftr-465	409	29	harlan	harlan	PROPN
ftr-465	409	30	pomeroy	pomeroy	PROPN
ftr-465	409	31	,	,	PUNCT
ftr-465	409	32	business	business	NOUN
ftr-465	409	33	income	income	NOUN
ftr-465	409	34	of	of	ADP
ftr-465	409	35	exempt	exempt	ADJ
ftr-465	409	36	organizations	organization	NOUN
ftr-465	409	37	,	,	PUNCT
ftr-465	409	38	46	46	NUM
ftr-465	409	39	va	va	NOUN
ftr-465	409	40	.	.	PUNCT
ftr-465	410	1	l.	l.	PROPN
ftr-465	410	2	rev	rev	PROPN
ftr-465	410	3	.	.	PROPN
ftr-465	410	4	424	424	NUM
ftr-465	410	5	(	(	PUNCT
ftr-465	410	6	1960	1960	NUM
ftr-465	410	7	)	)	PUNCT
ftr-465	410	8	;	;	PUNCT
ftr-465	410	9	comment	comment	NOUN
ftr-465	410	10	,	,	PUNCT
ftr-465	410	11	preventing	prevent	VERB
ftr-465	410	12	the	the	DET
ftr-465	410	13	operation	operation	NOUN
ftr-465	410	14	of	of	ADP
ftr-465	410	15	untaxed	untaxed	ADJ
ftr-465	410	16	business	business	NOUN
ftr-465	410	17	by	by	ADP
ftr-465	410	18	tax	tax	NOUN
ftr-465	410	19	-	-	PUNCT
ftr-465	410	20	exempt	exempt	ADJ
ftr-465	410	21	organizations	organization	NOUN
ftr-465	410	22	,	,	PUNCT
ftr-465	410	23	32	32	NUM
ftr-465	410	24	u.	u.	PROPN
ftr-465	410	25	chi	chi	PROPN
ftr-465	410	26	.	.	PUNCT
ftr-465	411	1	l.	l.	PROPN
ftr-465	411	2	rev	rev	PROPN
ftr-465	411	3	.	.	PROPN
ftr-465	412	1	581	581	NUM
ftr-465	412	2	(	(	PUNCT
ftr-465	412	3	1965	1965	NUM
ftr-465	412	4	)	)	PUNCT
ftr-465	412	5	;	;	PUNCT
ftr-465	412	6	note	note	VERB
ftr-465	412	7	,	,	PUNCT
ftr-465	412	8	profitable	profitable	ADJ
ftr-465	412	9	related	relate	VERB
ftr-465	412	10	business	business	NOUN
ftr-465	412	11	activities	activity	NOUN
ftr-465	412	12	and	and	CCONJ
ftr-465	412	13	charitable	charitable	ADJ
ftr-465	412	14	exemption	exemption	NOUN
ftr-465	412	15	under	under	ADP
ftr-465	412	16	section	section	NOUN
ftr-465	412	17	501(c)(3	501(c)(3	NOUN
ftr-465	412	18	)	)	PUNCT
ftr-465	412	19	,	,	PUNCT
ftr-465	412	20	44	44	NUM
ftr-465	412	21	geo	geo	PROPN
ftr-465	412	22	.	.	PROPN
ftr-465	412	23	wash	wash	PROPN
ftr-465	412	24	.	.	PUNCT
ftr-465	413	1	l.	l.	PROPN
ftr-465	413	2	rev	rev	PROPN
ftr-465	413	3	.	.	PROPN
ftr-465	413	4	270	270	NUM
ftr-465	413	5	(	(	PUNCT
ftr-465	413	6	1976	1976	NUM
ftr-465	413	7	)	)	PUNCT
ftr-465	413	8	.	.	PUNCT
ftr-465	414	1	[	[	X
ftr-465	414	2	vol	vol	NOUN
ftr-465	414	3	3:7	3:7	NUM
ftr-465	414	4	unfair	unfair	ADJ
ftr-465	414	5	business	business	NOUN
ftr-465	414	6	competition	competition	NOUN
ftr-465	414	7	the	the	DET
ftr-465	414	8	feeder	feeder	NOUN
ftr-465	414	9	has	have	VERB
ftr-465	414	10	several	several	ADJ
ftr-465	414	11	options	option	NOUN
ftr-465	414	12	with	with	ADP
ftr-465	414	13	respect	respect	NOUN
ftr-465	414	14	to	to	ADP
ftr-465	414	15	its	its	PRON
ftr-465	414	16	$	$	SYM
ftr-465	414	17	35x	35x	NUM
ftr-465	414	18	additional	additional	ADJ
ftr-465	414	19	profit	profit	NOUN
ftr-465	414	20	.	.	PUNCT
ftr-465	415	1	it	it	PRON
ftr-465	415	2	can	can	AUX
ftr-465	415	3	temporarily	temporarily	ADV
ftr-465	415	4	reduce	reduce	VERB
ftr-465	415	5	or	or	CCONJ
ftr-465	415	6	eliminate	eliminate	VERB
ftr-465	415	7	the	the	DET
ftr-465	415	8	additional	additional	ADJ
ftr-465	415	9	profit	profit	NOUN
ftr-465	415	10	by	by	ADP
ftr-465	415	11	selling	sell	VERB
ftr-465	415	12	at	at	ADP
ftr-465	415	13	a	a	DET
ftr-465	415	14	lower	low	ADJ
ftr-465	415	15	price	price	NOUN
ftr-465	415	16	the	the	DET
ftr-465	415	17	same	same	ADJ
ftr-465	415	18	quality	quality	NOUN
ftr-465	415	19	ice	ice	NOUN
ftr-465	415	20	cream	cream	NOUN
ftr-465	415	21	as	as	SCONJ
ftr-465	415	22	sold	sell	VERB
ftr-465	415	23	by	by	ADP
ftr-465	415	24	the	the	DET
ftr-465	415	25	taxable	taxable	ADJ
ftr-465	415	26	competitor	competitor	NOUN
ftr-465	415	27	.	.	PUNCT
ftr-465	416	1	2	2	NUM
ftr-465	416	2	it	it	PRON
ftr-465	416	3	can	can	AUX
ftr-465	416	4	maintain	maintain	VERB
ftr-465	416	5	its	its	PRON
ftr-465	416	6	price	price	NOUN
ftr-465	416	7	and	and	CCONJ
ftr-465	416	8	allocate	allocate	VERB
ftr-465	416	9	the	the	DET
ftr-465	416	10	$	$	SYM
ftr-465	416	11	35x	35x	NUM
ftr-465	416	12	to	to	ADP
ftr-465	416	13	research	research	NOUN
ftr-465	416	14	and	and	CCONJ
ftr-465	416	15	development	development	NOUN
ftr-465	416	16	,	,	PUNCT
ftr-465	416	17	invent	invent	VERB
ftr-465	416	18	a	a	DET
ftr-465	416	19	better	well	ADJ
ftr-465	416	20	ice	ice	NOUN
ftr-465	416	21	cream	cream	NOUN
ftr-465	416	22	,	,	PUNCT
ftr-465	416	23	and	and	CCONJ
ftr-465	416	24	sell	sell	VERB
ftr-465	416	25	the	the	DET
ftr-465	416	26	improved	improved	ADJ
ftr-465	416	27	product	product	NOUN
ftr-465	416	28	at	at	ADP
ftr-465	416	29	the	the	DET
ftr-465	416	30	same	same	ADJ
ftr-465	416	31	price	price	NOUN
ftr-465	416	32	as	as	ADP
ftr-465	416	33	the	the	DET
ftr-465	416	34	taxable	taxable	ADJ
ftr-465	416	35	competitor	competitor	NOUN
ftr-465	416	36	's	's	PART
ftr-465	416	37	product	product	NOUN
ftr-465	416	38	.	.	PUNCT
ftr-465	417	1	it	it	PRON
ftr-465	417	2	can	can	AUX
ftr-465	417	3	retain	retain	VERB
ftr-465	417	4	the	the	DET
ftr-465	417	5	$	$	SYM
ftr-465	417	6	35x	35x	NUM
ftr-465	417	7	to	to	PART
ftr-465	417	8	tide	tide	VERB
ftr-465	417	9	it	it	PRON
ftr-465	417	10	over	over	ADP
ftr-465	417	11	in	in	ADP
ftr-465	417	12	difficult	difficult	ADJ
ftr-465	417	13	times	time	NOUN
ftr-465	417	14	.	.	PUNCT
ftr-465	418	1	or	or	CCONJ
ftr-465	418	2	it	it	PRON
ftr-465	418	3	can	can	AUX
ftr-465	418	4	spend	spend	VERB
ftr-465	418	5	the	the	DET
ftr-465	418	6	additional	additional	ADJ
ftr-465	418	7	$	$	SYM
ftr-465	418	8	35x	35x	NUM
ftr-465	418	9	to	to	PART
ftr-465	418	10	modernize	modernize	VERB
ftr-465	418	11	production	production	NOUN
ftr-465	418	12	facilities	facility	NOUN
ftr-465	418	13	,	,	PUNCT
ftr-465	418	14	expand	expand	VERB
ftr-465	418	15	marketing	marketing	NOUN
ftr-465	418	16	efforts	effort	NOUN
ftr-465	418	17	,	,	PUNCT
ftr-465	418	18	or	or	CCONJ
ftr-465	418	19	improve	improve	VERB
ftr-465	418	20	distribution	distribution	NOUN
ftr-465	418	21	systems	system	NOUN
ftr-465	418	22	.	.	PUNCT
ftr-465	419	1	accordingly	accordingly	ADV
ftr-465	419	2	,	,	PUNCT
ftr-465	419	3	there	there	PRON
ftr-465	419	4	is	be	VERB
ftr-465	419	5	the	the	DET
ftr-465	419	6	potential	potential	NOUN
ftr-465	419	7	that	that	SCONJ
ftr-465	419	8	the	the	DET
ftr-465	419	9	exempt	exempt	ADJ
ftr-465	419	10	feeder	feeder	NOUN
ftr-465	419	11	will	will	AUX
ftr-465	419	12	be	be	AUX
ftr-465	419	13	able	able	ADJ
ftr-465	419	14	to	to	PART
ftr-465	419	15	eat	eat	VERB
ftr-465	419	16	into	into	ADP
ftr-465	419	17	the	the	DET
ftr-465	419	18	profits	profit	NOUN
ftr-465	419	19	of	of	ADP
ftr-465	419	20	its	its	PRON
ftr-465	419	21	taxable	taxable	ADJ
ftr-465	419	22	competitor	competitor	NOUN
ftr-465	419	23	,	,	PUNCT
ftr-465	419	24	or	or	CCONJ
ftr-465	419	25	drive	drive	VERB
ftr-465	419	26	the	the	DET
ftr-465	419	27	competitor	competitor	NOUN
ftr-465	419	28	out	out	ADP
ftr-465	419	29	of	of	ADP
ftr-465	419	30	business	business	NOUN
ftr-465	419	31	altogether	altogether	ADV
ftr-465	419	32	.	.	PUNCT
ftr-465	420	1	the	the	DET
ftr-465	420	2	feeder	feeder	NOUN
ftr-465	420	3	,	,	PUNCT
ftr-465	420	4	in	in	ADP
ftr-465	420	5	fact	fact	NOUN
ftr-465	420	6	,	,	PUNCT
ftr-465	420	7	may	may	AUX
ftr-465	420	8	be	be	AUX
ftr-465	420	9	able	able	ADJ
ftr-465	420	10	to	to	PART
ftr-465	420	11	increase	increase	VERB
ftr-465	420	12	market	market	NOUN
ftr-465	420	13	share	share	NOUN
ftr-465	420	14	enough	enough	ADV
ftr-465	420	15	to	to	PART
ftr-465	420	16	eat	eat	VERB
ftr-465	420	17	into	into	ADP
ftr-465	420	18	the	the	DET
ftr-465	420	19	profits	profit	NOUN
ftr-465	420	20	of	of	ADP
ftr-465	420	21	several	several	ADJ
ftr-465	420	22	taxable	taxable	ADJ
ftr-465	420	23	competitors	competitor	NOUN
ftr-465	420	24	,	,	PUNCT
ftr-465	420	25	and	and	CCONJ
ftr-465	420	26	perhaps	perhaps	ADV
ftr-465	420	27	even	even	ADV
ftr-465	420	28	comer	comer	VERB
ftr-465	420	29	the	the	DET
ftr-465	420	30	ice	ice	NOUN
ftr-465	420	31	cream	cream	NOUN
ftr-465	420	32	manufacturing	manufacturing	NOUN
ftr-465	420	33	market	market	NOUN
ftr-465	420	34	by	by	ADP
ftr-465	420	35	driving	drive	VERB
ftr-465	420	36	all	all	PRON
ftr-465	420	37	of	of	ADP
ftr-465	420	38	its	its	PRON
ftr-465	420	39	tax	tax	NOUN
ftr-465	420	40	-	-	PUNCT
ftr-465	420	41	paying	pay	VERB
ftr-465	420	42	competitors	competitor	NOUN
ftr-465	420	43	out	out	ADP
ftr-465	420	44	of	of	ADP
ftr-465	420	45	business	business	NOUN
ftr-465	420	46	.	.	PUNCT
ftr-465	421	1	if	if	SCONJ
ftr-465	421	2	one	one	NUM
ftr-465	421	3	tax	tax	NOUN
ftr-465	421	4	-	-	PUNCT
ftr-465	421	5	exempt	exempt	ADJ
ftr-465	421	6	unrelated	unrelated	ADJ
ftr-465	421	7	business	business	NOUN
ftr-465	421	8	of	of	ADP
ftr-465	421	9	one	one	NUM
ftr-465	421	10	university	university	NOUN
ftr-465	421	11	has	have	VERB
ftr-465	421	12	the	the	DET
ftr-465	421	13	potential	potential	NOUN
ftr-465	421	14	to	to	PART
ftr-465	421	15	accomplish	accomplish	VERB
ftr-465	421	16	this	this	DET
ftr-465	421	17	economic	economic	ADJ
ftr-465	421	18	feat	feat	NOUN
ftr-465	421	19	,	,	PUNCT
ftr-465	421	20	think	think	VERB
ftr-465	421	21	of	of	ADP
ftr-465	421	22	what	what	PRON
ftr-465	421	23	hundreds	hundred	NOUN
ftr-465	421	24	of	of	ADP
ftr-465	421	25	tax	tax	NOUN
ftr-465	421	26	exempt	exempt	ADJ
ftr-465	421	27	unrelated	unrelated	ADJ
ftr-465	421	28	businesses	business	NOUN
ftr-465	421	29	of	of	ADP
ftr-465	421	30	hundreds	hundred	NOUN
ftr-465	421	31	of	of	ADP
ftr-465	421	32	universities	university	NOUN
ftr-465	421	33	could	could	AUX
ftr-465	421	34	do	do	AUX
ftr-465	421	35	to	to	ADP
ftr-465	421	36	their	their	PRON
ftr-465	421	37	taxable	taxable	ADJ
ftr-465	421	38	competitors	competitor	NOUN
ftr-465	421	39	.	.	PUNCT
ftr-465	422	1	the	the	DET
ftr-465	422	2	free	free	ADJ
ftr-465	422	3	enterprise	enterprise	NOUN
ftr-465	422	4	system	system	NOUN
ftr-465	422	5	would	would	AUX
ftr-465	422	6	move	move	VERB
ftr-465	422	7	to	to	ADP
ftr-465	422	8	the	the	DET
ftr-465	422	9	top	top	NOUN
ftr-465	422	10	of	of	ADP
ftr-465	422	11	the	the	DET
ftr-465	422	12	list	list	NOUN
ftr-465	422	13	of	of	ADP
ftr-465	422	14	endangered	endanger	VERB
ftr-465	422	15	species.63	species.63	ADJ
ftr-465	422	16	62	62	NUM
ftr-465	422	17	.	.	PUNCT
ftr-465	423	1	commentators	commentator	NOUN
ftr-465	423	2	disagree	disagree	VERB
ftr-465	423	3	as	as	ADP
ftr-465	423	4	to	to	ADP
ftr-465	423	5	whether	whether	SCONJ
ftr-465	423	6	income	income	NOUN
ftr-465	423	7	tax	tax	NOUN
ftr-465	423	8	has	have	AUX
ftr-465	423	9	an	an	DET
ftr-465	423	10	impact	impact	NOUN
ftr-465	423	11	on	on	ADP
ftr-465	423	12	the	the	DET
ftr-465	423	13	price	price	NOUN
ftr-465	423	14	of	of	ADP
ftr-465	423	15	a	a	DET
ftr-465	423	16	product	product	NOUN
ftr-465	423	17	.	.	PUNCT
ftr-465	424	1	see	see	VERB
ftr-465	424	2	comment	comment	NOUN
ftr-465	424	3	,	,	PUNCT
ftr-465	424	4	supra	supra	PROPN
ftr-465	424	5	note	note	NOUN
ftr-465	424	6	42	42	NUM
ftr-465	424	7	,	,	PUNCT
ftr-465	424	8	at	at	ADP
ftr-465	424	9	876	876	NUM
ftr-465	424	10	(	(	PUNCT
ftr-465	424	11	noting	note	VERB
ftr-465	424	12	that	that	SCONJ
ftr-465	424	13	the	the	DET
ftr-465	424	14	exempt	exempt	ADJ
ftr-465	424	15	organization	organization	NOUN
ftr-465	424	16	's	's	PART
ftr-465	424	17	advantage	advantage	NOUN
ftr-465	424	18	declines	decline	VERB
ftr-465	424	19	proportionately	proportionately	ADV
ftr-465	424	20	as	as	SCONJ
ftr-465	424	21	prices	price	NOUN
ftr-465	424	22	are	be	AUX
ftr-465	424	23	cut	cut	VERB
ftr-465	424	24	lower	low	ADJ
ftr-465	424	25	and	and	CCONJ
ftr-465	424	26	lower	low	ADJ
ftr-465	424	27	)	)	PUNCT
ftr-465	424	28	,	,	PUNCT
ftr-465	424	29	comment	comment	NOUN
ftr-465	424	30	.	.	PUNCT
ftr-465	425	1	supra	supra	PROPN
ftr-465	425	2	note	note	PROPN
ftr-465	425	3	61	61	NUM
ftr-465	425	4	,	,	PUNCT
ftr-465	425	5	at	at	ADP
ftr-465	425	6	591	591	NUM
ftr-465	425	7	(	(	PUNCT
ftr-465	425	8	"	"	PUNCT
ftr-465	425	9	yet	yet	ADV
ftr-465	425	10	under	under	ADP
ftr-465	425	11	competitive	competitive	ADJ
ftr-465	425	12	conditions	condition	NOUN
ftr-465	425	13	all	all	DET
ftr-465	425	14	firms	firm	NOUN
ftr-465	425	15	in	in	ADP
ftr-465	425	16	an	an	DET
ftr-465	425	17	industry	industry	NOUN
ftr-465	425	18	produce	produce	NOUN
ftr-465	425	19	until	until	SCONJ
ftr-465	425	20	the	the	DET
ftr-465	425	21	cost	cost	NOUN
ftr-465	425	22	of	of	ADP
ftr-465	425	23	another	another	DET
ftr-465	425	24	unit	unit	NOUN
ftr-465	425	25	of	of	ADP
ftr-465	425	26	output	output	NOUN
ftr-465	425	27	equals	equal	VERB
ftr-465	425	28	the	the	DET
ftr-465	425	29	additional	additional	ADJ
ftr-465	425	30	revenue	revenue	NOUN
ftr-465	425	31	it	it	PRON
ftr-465	425	32	will	will	AUX
ftr-465	425	33	bring	bring	VERB
ftr-465	425	34	.	.	PUNCT
ftr-465	426	1	because	because	SCONJ
ftr-465	426	2	an	an	DET
ftr-465	426	3	income	income	NOUN
ftr-465	426	4	tax	tax	NOUN
ftr-465	426	5	is	be	AUX
ftr-465	426	6	levied	levy	VERB
ftr-465	426	7	only	only	ADV
ftr-465	426	8	on	on	ADP
ftr-465	426	9	profits	profit	NOUN
ftr-465	426	10	,	,	PUNCT
ftr-465	426	11	it	it	PRON
ftr-465	426	12	will	will	AUX
ftr-465	426	13	not	not	PART
ftr-465	426	14	be	be	AUX
ftr-465	426	15	relevant	relevant	ADJ
ftr-465	426	16	in	in	ADP
ftr-465	426	17	determining	determine	VERB
ftr-465	426	18	when	when	SCONJ
ftr-465	426	19	that	that	DET
ftr-465	426	20	equalzation	equalzation	NOUN
ftr-465	426	21	point	point	NOUN
ftr-465	426	22	is	be	AUX
ftr-465	426	23	reached	reach	VERB
ftr-465	426	24	.	.	PUNCT
ftr-465	427	1	"	"	PUNCT
ftr-465	427	2	)	)	PUNCT
ftr-465	427	3	;	;	PUNCT
ftr-465	427	4	the	the	DET
ftr-465	427	5	macaroni	macaroni	NOUN
ftr-465	427	6	monopoly	monopoly	NOUN
ftr-465	427	7	,	,	PUNCT
ftr-465	427	8	supra	supra	PROPN
ftr-465	427	9	note	note	NOUN
ftr-465	427	10	60	60	NUM
ftr-465	427	11	,	,	PUNCT
ftr-465	427	12	at	at	ADP
ftr-465	427	13	1281	1281	NUM
ftr-465	427	14	(	(	PUNCT
ftr-465	427	15	describing	describe	VERB
ftr-465	427	16	how	how	SCONJ
ftr-465	427	17	an	an	DET
ftr-465	427	18	exempt	exempt	ADJ
ftr-465	427	19	organization	organization	NOUN
ftr-465	427	20	might	might	AUX
ftr-465	427	21	win	win	VERB
ftr-465	427	22	a	a	DET
ftr-465	427	23	price	price	NOUN
ftr-465	427	24	war	war	NOUN
ftr-465	427	25	by	by	ADP
ftr-465	427	26	driving	drive	VERB
ftr-465	427	27	taxable	taxable	ADJ
ftr-465	427	28	competitors	competitor	NOUN
ftr-465	427	29	'	'	PART
ftr-465	427	30	return	return	NOUN
ftr-465	427	31	on	on	ADP
ftr-465	427	32	investment	investment	NOUN
ftr-465	427	33	so	so	ADV
ftr-465	427	34	low	low	ADV
ftr-465	427	35	that	that	SCONJ
ftr-465	427	36	investors	investor	NOUN
ftr-465	427	37	would	would	AUX
ftr-465	427	38	restrict	restrict	VERB
ftr-465	427	39	their	their	PRON
ftr-465	427	40	investments	investment	NOUN
ftr-465	427	41	to	to	ADP
ftr-465	427	42	fields	field	NOUN
ftr-465	427	43	in	in	ADP
ftr-465	427	44	which	which	PRON
ftr-465	427	45	there	there	PRON
ftr-465	427	46	were	be	VERB
ftr-465	427	47	no	no	DET
ftr-465	427	48	tax	tax	NOUN
ftr-465	427	49	-	-	PUNCT
ftr-465	427	50	exempt	exempt	ADJ
ftr-465	427	51	players	player	NOUN
ftr-465	427	52	;	;	PUNCT
ftr-465	427	53	however	however	ADV
ftr-465	427	54	,	,	PUNCT
ftr-465	427	55	a	a	DET
ftr-465	427	56	number	number	NOUN
ftr-465	427	57	of	of	ADP
ftr-465	427	58	factors	factor	NOUN
ftr-465	427	59	make	make	VERB
ftr-465	427	60	such	such	DET
ftr-465	427	61	a	a	DET
ftr-465	427	62	price	price	NOUN
ftr-465	427	63	war	war	NOUN
ftr-465	427	64	unlikely	unlikely	ADJ
ftr-465	427	65	)	)	PUNCT
ftr-465	427	66	.	.	PUNCT
ftr-465	428	1	klein	klein	PROPN
ftr-465	428	2	.	.	PUNCT
ftr-465	429	1	supra	supra	PROPN
ftr-465	429	2	note	note	PROPN
ftr-465	429	3	15	15	NUM
ftr-465	429	4	,	,	PUNCT
ftr-465	429	5	at	at	ADP
ftr-465	429	6	64	64	NUM
ftr-465	429	7	-	-	SYM
ftr-465	429	8	65	65	NUM
ftr-465	429	9	(	(	PUNCT
ftr-465	429	10	arguing	argue	VERB
ftr-465	429	11	that	that	SCONJ
ftr-465	429	12	it	it	PRON
ftr-465	429	13	is	be	AUX
ftr-465	429	14	unlikely	unlikely	ADJ
ftr-465	429	15	that	that	SCONJ
ftr-465	429	16	feeders	feeder	NOUN
ftr-465	429	17	will	will	AUX
ftr-465	429	18	lower	lower	VERB
ftr-465	429	19	prices	price	NOUN
ftr-465	429	20	to	to	PART
ftr-465	429	21	drive	drive	VERB
ftr-465	429	22	out	out	ADP
ftr-465	429	23	competition	competition	NOUN
ftr-465	429	24	)	)	PUNCT
ftr-465	429	25	;	;	PUNCT
ftr-465	430	1	richard	richard	PROPN
ftr-465	430	2	l.	l.	PROPN
ftr-465	430	3	kaplan	kaplan	PROPN
ftr-465	430	4	,	,	PUNCT
ftr-465	430	5	intercollegiate	intercollegiate	ADJ
ftr-465	430	6	athletics	athletic	NOUN
ftr-465	430	7	and	and	CCONJ
ftr-465	430	8	the	the	DET
ftr-465	430	9	unrelated	unrelated	ADJ
ftr-465	430	10	business	business	NOUN
ftr-465	430	11	income	income	NOUN
ftr-465	430	12	tax	tax	NOUN
ftr-465	430	13	.	.	PUNCT
ftr-465	430	14	80	80	NUM
ftr-465	430	15	colum	colum	NOUN
ftr-465	430	16	.	.	PUNCT
ftr-465	431	1	l.	l.	PROPN
ftr-465	431	2	rev	rev	PROPN
ftr-465	431	3	.	.	PROPN
ftr-465	431	4	1430	1430	NUM
ftr-465	431	5	,	,	PUNCT
ftr-465	431	6	1465	1465	NUM
ftr-465	431	7	-	-	SYM
ftr-465	431	8	66	66	NUM
ftr-465	431	9	(	(	PUNCT
ftr-465	431	10	1980	1980	NUM
ftr-465	431	11	)	)	PUNCT
ftr-465	431	12	(	(	PUNCT
ftr-465	431	13	§	§	NOUN
ftr-465	431	14	501(c)(3	501(c)(3	NUM
ftr-465	431	15	)	)	PUNCT
ftr-465	431	16	organizations	organization	NOUN
ftr-465	431	17	,	,	PUNCT
ftr-465	431	18	typically	typically	ADV
ftr-465	431	19	pressed	press	VERB
ftr-465	431	20	for	for	ADP
ftr-465	431	21	current	current	ADJ
ftr-465	431	22	income	income	NOUN
ftr-465	431	23	,	,	PUNCT
ftr-465	431	24	are	be	AUX
ftr-465	431	25	unlikely	unlikely	ADJ
ftr-465	431	26	to	to	PART
ftr-465	431	27	cut	cut	VERB
ftr-465	431	28	prices	price	NOUN
ftr-465	431	29	to	to	PART
ftr-465	431	30	drive	drive	VERB
ftr-465	431	31	out	out	ADP
ftr-465	431	32	competition	competition	NOUN
ftr-465	431	33	)	)	PUNCT
ftr-465	431	34	.	.	PUNCT
ftr-465	432	1	but	but	CCONJ
ftr-465	432	2	see	see	VERB
ftr-465	432	3	finkelstein	finkelstein	PROPN
ftr-465	432	4	,	,	PUNCT
ftr-465	432	5	supra	supra	PROPN
ftr-465	432	6	note	note	PROPN
ftr-465	432	7	19	19	NUM
ftr-465	432	8	,	,	PUNCT
ftr-465	432	9	at	at	ADP
ftr-465	432	10	460	460	NUM
ftr-465	432	11	:	:	PUNCT
ftr-465	432	12	profit	profit	NOUN
ftr-465	432	13	itself	itself	PRON
ftr-465	432	14	,	,	PUNCT
ftr-465	432	15	we	we	PRON
ftr-465	432	16	are	be	AUX
ftr-465	432	17	told	tell	VERB
ftr-465	432	18	,	,	PUNCT
ftr-465	432	19	enters	enter	VERB
ftr-465	432	20	into	into	ADP
ftr-465	432	21	the	the	DET
ftr-465	432	22	determination	determination	NOUN
ftr-465	432	23	to	to	PART
ftr-465	432	24	undertake	undertake	VERB
ftr-465	432	25	enterprises	enterprise	NOUN
ftr-465	432	26	and	and	CCONJ
ftr-465	432	27	is	be	AUX
ftr-465	432	28	an	an	DET
ftr-465	432	29	element	element	NOUN
ftr-465	432	30	in	in	ADP
ftr-465	432	31	the	the	DET
ftr-465	432	32	determination	determination	NOUN
ftr-465	432	33	of	of	ADP
ftr-465	432	34	prices	price	NOUN
ftr-465	432	35	;	;	PUNCT
ftr-465	432	36	and	and	CCONJ
ftr-465	432	37	if	if	SCONJ
ftr-465	432	38	such	such	ADJ
ftr-465	432	39	be	be	VERB
ftr-465	432	40	the	the	DET
ftr-465	432	41	case	case	NOUN
ftr-465	432	42	,	,	PUNCT
ftr-465	432	43	it	it	PRON
ftr-465	432	44	is	be	AUX
ftr-465	432	45	obvious	obvious	ADJ
ftr-465	432	46	that	that	SCONJ
ftr-465	432	47	a	a	DET
ftr-465	432	48	tax	tax	NOUN
ftr-465	432	49	levy	levy	NOUN
ftr-465	432	50	on	on	ADP
ftr-465	432	51	profits	profit	NOUN
ftr-465	432	52	would	would	AUX
ftr-465	432	53	be	be	AUX
ftr-465	432	54	an	an	DET
ftr-465	432	55	important	important	ADJ
ftr-465	432	56	element	element	NOUN
ftr-465	432	57	in	in	ADP
ftr-465	432	58	the	the	DET
ftr-465	432	59	consideration	consideration	NOUN
ftr-465	432	60	of	of	ADP
ftr-465	432	61	the	the	DET
ftr-465	432	62	price	price	NOUN
ftr-465	432	63	structure	structure	NOUN
ftr-465	432	64	,	,	PUNCT
ftr-465	432	65	and	and	CCONJ
ftr-465	432	66	the	the	DET
ftr-465	432	67	exemption	exemption	NOUN
ftr-465	432	68	from	from	ADP
ftr-465	432	69	the	the	DET
ftr-465	432	70	income	income	NOUN
ftr-465	432	71	tax	tax	NOUN
ftr-465	432	72	would	would	AUX
ftr-465	432	73	be	be	AUX
ftr-465	432	74	a	a	DET
ftr-465	432	75	substantial	substantial	ADJ
ftr-465	432	76	benefit	benefit	NOUN
ftr-465	432	77	to	to	ADP
ftr-465	432	78	a	a	DET
ftr-465	432	79	competitor	competitor	NOUN
ftr-465	432	80	.	.	PUNCT
ftr-465	433	1	see	see	VERB
ftr-465	433	2	susan	susan	PROPN
ftr-465	433	3	rose	rose	PROPN
ftr-465	433	4	-	-	PUNCT
ftr-465	433	5	ackerman	ackerman	NOUN
ftr-465	433	6	,	,	PUNCT
ftr-465	433	7	unfair	unfair	ADJ
ftr-465	433	8	competition	competition	NOUN
ftr-465	433	9	and	and	CCONJ
ftr-465	433	10	corporate	corporate	ADJ
ftr-465	433	11	income	income	NOUN
ftr-465	433	12	taxation	taxation	NOUN
ftr-465	433	13	.	.	PUNCT
ftr-465	434	1	34	34	NUM
ftr-465	434	2	stan	stan	PROPN
ftr-465	434	3	.	.	PUNCT
ftr-465	435	1	l	l	PROPN
ftr-465	435	2	rev	rev	PROPN
ftr-465	435	3	.	.	PROPN
ftr-465	435	4	1017	1017	NUM
ftr-465	435	5	,	,	PUNCT
ftr-465	435	6	1023	1023	NUM
ftr-465	435	7	(	(	PUNCT
ftr-465	435	8	1982	1982	NUM
ftr-465	435	9	)	)	PUNCT
ftr-465	435	10	(	(	PUNCT
ftr-465	435	11	in	in	ADP
ftr-465	435	12	either	either	CCONJ
ftr-465	435	13	a	a	DET
ftr-465	435	14	competitive	competitive	ADJ
ftr-465	435	15	market	market	NOUN
ftr-465	435	16	or	or	CCONJ
ftr-465	435	17	an	an	DET
ftr-465	435	18	oligopolistic	oligopolistic	ADJ
ftr-465	435	19	industry	industry	NOUN
ftr-465	435	20	the	the	DET
ftr-465	435	21	presence	presence	NOUN
ftr-465	435	22	of	of	ADP
ftr-465	435	23	nonprofits	nonprofit	NOUN
ftr-465	435	24	could	could	AUX
ftr-465	435	25	lower	lower	VERB
ftr-465	435	26	prices	price	NOUN
ftr-465	435	27	)	)	PUNCT
ftr-465	435	28	.	.	PUNCT
ftr-465	436	1	63	63	NUM
ftr-465	436	2	.	.	PUNCT
ftr-465	437	1	some	some	DET
ftr-465	437	2	commentators	commentator	NOUN
ftr-465	437	3	find	find	VERB
ftr-465	437	4	this	this	DET
ftr-465	437	5	scenario	scenario	NOUN
ftr-465	437	6	overly	overly	ADV
ftr-465	437	7	simplistic	simplistic	ADJ
ftr-465	437	8	.	.	PUNCT
ftr-465	438	1	see	see	VERB
ftr-465	438	2	rose	rose	NOUN
ftr-465	438	3	-	-	PUNCT
ftr-465	438	4	ackerman	ackerman	NOUN
ftr-465	438	5	,	,	PUNCT
ftr-465	438	6	supra	supra	PROPN
ftr-465	438	7	note	note	PROPN
ftr-465	438	8	62	62	NUM
ftr-465	438	9	,	,	PUNCT
ftr-465	438	10	at	at	ADP
ftr-465	438	11	1022	1022	NUM
ftr-465	438	12	-	-	SYM
ftr-465	438	13	38	38	NUM
ftr-465	438	14	(	(	PUNCT
ftr-465	438	15	maintaining	maintain	VERB
ftr-465	438	16	that	that	SCONJ
ftr-465	438	17	tax	tax	NOUN
ftr-465	438	18	-	-	PUNCT
ftr-465	438	19	exempts	exempt	NOUN
ftr-465	438	20	may	may	AUX
ftr-465	438	21	or	or	CCONJ
ftr-465	438	22	may	may	AUX
ftr-465	438	23	not	not	PART
ftr-465	438	24	have	have	VERB
ftr-465	438	25	an	an	DET
ftr-465	438	26	unfair	unfair	ADJ
ftr-465	438	27	advantage	advantage	NOUN
ftr-465	438	28	over	over	ADP
ftr-465	438	29	their	their	PRON
ftr-465	438	30	taxpaying	taxpaying	NOUN
ftr-465	438	31	competition	competition	NOUN
ftr-465	438	32	,	,	PUNCT
ftr-465	438	33	depending	depend	VERB
ftr-465	438	34	on	on	ADP
ftr-465	438	35	such	such	ADJ
ftr-465	438	36	factors	factor	NOUN
ftr-465	438	37	as	as	ADP
ftr-465	438	38	the	the	DET
ftr-465	438	39	efficiency	efficiency	NOUN
ftr-465	438	40	of	of	ADP
ftr-465	438	41	capital	capital	NOUN
ftr-465	438	42	markets	market	NOUN
ftr-465	438	43	,	,	PUNCT
ftr-465	438	44	excessive	excessive	ADJ
ftr-465	438	45	entry	entry	NOUN
ftr-465	438	46	of	of	ADP
ftr-465	438	47	nonprofits	nonprofit	NOUN
ftr-465	438	48	into	into	ADP
ftr-465	438	49	an	an	DET
ftr-465	438	50	industry	industry	NOUN
ftr-465	438	51	,	,	PUNCT
ftr-465	438	52	the	the	DET
ftr-465	438	53	degree	degree	NOUN
ftr-465	438	54	to	to	PART
ftr-465	438	55	which	which	PRON
ftr-465	438	56	the	the	DET
ftr-465	438	57	business	business	NOUN
ftr-465	438	58	19961	19961	NUM
ftr-465	438	59	florida	florida	PROPN
ftr-465	438	60	tax	tax	NOUN
ftr-465	438	61	review	review	NOUN
ftr-465	438	62	the	the	DET
ftr-465	438	63	basic	basic	ADJ
ftr-465	438	64	premise	premise	NOUN
ftr-465	438	65	of	of	ADP
ftr-465	438	66	this	this	DET
ftr-465	438	67	scenario	scenario	NOUN
ftr-465	438	68	is	be	AUX
ftr-465	438	69	that	that	SCONJ
ftr-465	438	70	the	the	DET
ftr-465	438	71	exempt	exempt	ADJ
ftr-465	438	72	feeder	feeder	NOUN
ftr-465	438	73	will	will	AUX
ftr-465	438	74	retain	retain	VERB
ftr-465	438	75	all	all	PRON
ftr-465	438	76	or	or	CCONJ
ftr-465	438	77	a	a	DET
ftr-465	438	78	part	part	NOUN
ftr-465	438	79	of	of	ADP
ftr-465	438	80	the	the	DET
ftr-465	438	81	additional	additional	ADJ
ftr-465	438	82	$	$	SYM
ftr-465	438	83	35x	35x	NOUN
ftr-465	438	84	profit	profit	NOUN
ftr-465	438	85	and	and	CCONJ
ftr-465	438	86	reinvest	reinvest	VERB
ftr-465	438	87	it	it	PRON
ftr-465	438	88	in	in	ADP
ftr-465	438	89	business	business	NOUN
ftr-465	438	90	operations	operation	NOUN
ftr-465	438	91	or	or	CCONJ
ftr-465	438	92	lower	low	ADJ
ftr-465	438	93	prices	price	NOUN
ftr-465	438	94	to	to	ADP
ftr-465	438	95	the	the	DET
ftr-465	438	96	detriment	detriment	NOUN
ftr-465	438	97	of	of	ADP
ftr-465	438	98	its	its	PRON
ftr-465	438	99	taxable	taxable	ADJ
ftr-465	438	100	competitor	competitor	NOUN
ftr-465	438	101	.	.	PUNCT
ftr-465	439	1	the	the	DET
ftr-465	439	2	commissioner	commissioner	NOUN
ftr-465	439	3	stipulated	stipulate	VERB
ftr-465	439	4	in	in	ADP
ftr-465	439	5	roche	roche	PROPN
ftr-465	439	6	's	's	PART
ftr-465	439	7	beach	beach	NOUN
ftr-465	439	8	,	,	PUNCT
ftr-465	439	9	however	however	ADV
ftr-465	439	10	,	,	PUNCT
ftr-465	439	11	that	that	SCONJ
ftr-465	439	12	any	any	DET
ftr-465	439	13	excess	excess	NOUN
ftr-465	439	14	of	of	ADP
ftr-465	439	15	income	income	NOUN
ftr-465	439	16	over	over	ADP
ftr-465	439	17	expenses	expense	NOUN
ftr-465	439	18	earned	earn	VERB
ftr-465	439	19	by	by	ADP
ftr-465	439	20	the	the	DET
ftr-465	439	21	feeder	feeder	NOUN
ftr-465	439	22	in	in	ADP
ftr-465	439	23	that	that	DET
ftr-465	439	24	case	case	NOUN
ftr-465	439	25	was	be	AUX
ftr-465	439	26	in	in	ADP
ftr-465	439	27	fact	fact	NOUN
ftr-465	439	28	turned	turn	VERB
ftr-465	439	29	over	over	ADP
ftr-465	439	30	to	to	ADP
ftr-465	439	31	the	the	DET
ftr-465	439	32	foundation	foundation	NOUN
ftr-465	439	33	for	for	ADP
ftr-465	439	34	its	its	PRON
ftr-465	439	35	charitable	charitable	ADJ
ftr-465	439	36	purposes	purpose	NOUN
ftr-465	439	37	.	.	PUNCT
ftr-465	439	38	'	'	PUNCT
ftr-465	440	1	assume	assume	VERB
ftr-465	440	2	that	that	SCONJ
ftr-465	440	3	the	the	DET
ftr-465	440	4	feeder	feeder	NOUN
ftr-465	440	5	in	in	ADP
ftr-465	440	6	the	the	DET
ftr-465	440	7	above	above	ADJ
ftr-465	440	8	example	example	NOUN
ftr-465	440	9	distributes	distribute	VERB
ftr-465	440	10	its	its	PRON
ftr-465	440	11	$	$	SYM
ftr-465	440	12	100x	100x	NUM
ftr-465	440	13	profit	profit	NOUN
ftr-465	440	14	to	to	ADP
ftr-465	440	15	the	the	DET
ftr-465	440	16	university	university	NOUN
ftr-465	440	17	rather	rather	ADV
ftr-465	440	18	than	than	ADP
ftr-465	440	19	reinvesting	reinveste	VERB
ftr-465	440	20	any	any	DET
ftr-465	440	21	part	part	NOUN
ftr-465	440	22	of	of	ADP
ftr-465	440	23	it	it	PRON
ftr-465	440	24	in	in	ADP
ftr-465	440	25	business	business	NOUN
ftr-465	440	26	operations	operation	NOUN
ftr-465	440	27	and	and	CCONJ
ftr-465	440	28	the	the	DET
ftr-465	440	29	university	university	NOUN
ftr-465	440	30	uses	use	VERB
ftr-465	440	31	the	the	DET
ftr-465	440	32	distributed	distribute	VERB
ftr-465	440	33	amount	amount	NOUN
ftr-465	440	34	to	to	PART
ftr-465	440	35	conduct	conduct	VERB
ftr-465	440	36	its	its	PRON
ftr-465	440	37	educational	educational	ADJ
ftr-465	440	38	activities	activity	NOUN
ftr-465	440	39	,	,	PUNCT
ftr-465	440	40	i.e.	i.e.	X
ftr-465	440	41	,	,	PUNCT
ftr-465	440	42	does	do	AUX
ftr-465	440	43	not	not	PART
ftr-465	440	44	directly	directly	ADV
ftr-465	440	45	or	or	CCONJ
ftr-465	440	46	indirectly	indirectly	ADV
ftr-465	440	47	reinvest	reinvest	VERB
ftr-465	440	48	an	an	DET
ftr-465	440	49	equivalent	equivalent	ADJ
ftr-465	440	50	amount	amount	NOUN
ftr-465	440	51	of	of	ADP
ftr-465	440	52	cash	cash	NOUN
ftr-465	440	53	or	or	CCONJ
ftr-465	440	54	property	property	NOUN
ftr-465	440	55	back	back	ADV
ftr-465	440	56	into	into	ADP
ftr-465	440	57	the	the	DET
ftr-465	440	58	feeder	feeder	NOUN
ftr-465	440	59	.	.	PUNCT
ftr-465	441	1	having	having	AUX
ftr-465	441	2	distributed	distribute	VERB
ftr-465	441	3	its	its	PRON
ftr-465	441	4	additional	additional	ADJ
ftr-465	441	5	$	$	SYM
ftr-465	441	6	35x	35x	NOUN
ftr-465	441	7	profit	profit	NOUN
ftr-465	441	8	to	to	ADP
ftr-465	441	9	its	its	PRON
ftr-465	441	10	university	university	NOUN
ftr-465	441	11	owner	owner	NOUN
ftr-465	441	12	,	,	PUNCT
ftr-465	441	13	the	the	DET
ftr-465	441	14	feeder	feeder	NOUN
ftr-465	441	15	is	be	AUX
ftr-465	441	16	no	no	ADV
ftr-465	441	17	longer	long	ADV
ftr-465	441	18	in	in	ADP
ftr-465	441	19	a	a	DET
ftr-465	441	20	position	position	NOUN
ftr-465	441	21	to	to	PART
ftr-465	441	22	compete	compete	VERB
ftr-465	441	23	unfairly	unfairly	ADV
ftr-465	441	24	with	with	ADP
ftr-465	441	25	its	its	PRON
ftr-465	441	26	taxable	taxable	ADJ
ftr-465	441	27	competitor	competitor	NOUN
ftr-465	441	28	for	for	ADP
ftr-465	441	29	market	market	NOUN
ftr-465	441	30	share	share	NOUN
ftr-465	441	31	.	.	PUNCT
ftr-465	442	1	if	if	SCONJ
ftr-465	442	2	the	the	DET
ftr-465	442	3	feeder	feeder	NOUN
ftr-465	442	4	were	be	AUX
ftr-465	442	5	required	require	VERB
ftr-465	442	6	to	to	PART
ftr-465	442	7	distribute	distribute	VERB
ftr-465	442	8	its	its	PRON
ftr-465	442	9	entire	entire	ADJ
ftr-465	442	10	profit	profit	NOUN
ftr-465	442	11	to	to	ADP
ftr-465	442	12	the	the	DET
ftr-465	442	13	university	university	NOUN
ftr-465	442	14	for	for	ADP
ftr-465	442	15	its	its	PRON
ftr-465	442	16	educational	educational	ADJ
ftr-465	442	17	purposes	purpose	NOUN
ftr-465	442	18	,	,	PUNCT
ftr-465	442	19	the	the	DET
ftr-465	442	20	taxable	taxable	ADJ
ftr-465	442	21	competitor	competitor	NOUN
ftr-465	442	22	would	would	AUX
ftr-465	442	23	now	now	ADV
ftr-465	442	24	in	in	ADP
ftr-465	442	25	fact	fact	NOUN
ftr-465	442	26	be	be	AUX
ftr-465	442	27	in	in	ADP
ftr-465	442	28	a	a	DET
ftr-465	442	29	position	position	NOUN
ftr-465	442	30	to	to	PART
ftr-465	442	31	compete	compete	VERB
ftr-465	442	32	unfairly	unfairly	ADV
ftr-465	442	33	with	with	ADP
ftr-465	442	34	the	the	DET
ftr-465	442	35	feeder	feeder	NOUN
ftr-465	442	36	,	,	PUNCT
ftr-465	442	37	i.e.	i.e.	X
ftr-465	442	38	,	,	PUNCT
ftr-465	442	39	the	the	DET
ftr-465	442	40	taxable	taxable	ADJ
ftr-465	442	41	competitor	competitor	NOUN
ftr-465	442	42	would	would	AUX
ftr-465	442	43	have	have	AUX
ftr-465	442	44	available	available	ADJ
ftr-465	442	45	$	$	SYM
ftr-465	442	46	65x	65x	NOUN
ftr-465	442	47	more	more	ADJ
ftr-465	442	48	than	than	ADP
ftr-465	442	49	the	the	DET
ftr-465	442	50	feeder	feeder	NOUN
ftr-465	442	51	to	to	PART
ftr-465	442	52	reinvest	reinvest	VERB
ftr-465	442	53	in	in	ADP
ftr-465	442	54	business	business	NOUN
ftr-465	442	55	operations	operation	NOUN
ftr-465	442	56	.	.	PUNCT
ftr-465	443	1	alternatively	alternatively	ADV
ftr-465	443	2	,	,	PUNCT
ftr-465	443	3	assume	assume	VERB
ftr-465	443	4	that	that	SCONJ
ftr-465	443	5	the	the	DET
ftr-465	443	6	feeder	feeder	NOUN
ftr-465	443	7	is	be	AUX
ftr-465	443	8	required	require	VERB
ftr-465	443	9	to	to	PART
ftr-465	443	10	distribute	distribute	VERB
ftr-465	443	11	to	to	ADP
ftr-465	443	12	the	the	DET
ftr-465	443	13	university	university	NOUN
ftr-465	443	14	for	for	ADP
ftr-465	443	15	its	its	PRON
ftr-465	443	16	educational	educational	ADJ
ftr-465	443	17	purposes	purpose	NOUN
ftr-465	443	18	only	only	ADV
ftr-465	443	19	an	an	DET
ftr-465	443	20	amount	amount	NOUN
ftr-465	443	21	equal	equal	ADJ
ftr-465	443	22	to	to	ADP
ftr-465	443	23	the	the	DET
ftr-465	443	24	tax	tax	NOUN
ftr-465	443	25	liability	liability	NOUN
ftr-465	443	26	of	of	ADP
ftr-465	443	27	its	its	PRON
ftr-465	443	28	taxable	taxable	ADJ
ftr-465	443	29	competitor	competitor	NOUN
ftr-465	443	30	(	(	PUNCT
ftr-465	443	31	"	"	PUNCT
ftr-465	443	32	tax	tax	NOUN
ftr-465	443	33	equivalent	equivalent	ADJ
ftr-465	443	34	amount	amount	NOUN
ftr-465	443	35	"	"	PUNCT
ftr-465	443	36	)	)	PUNCT
ftr-465	443	37	,	,	PUNCT
ftr-465	443	38	i.e.	i.e.	X
ftr-465	443	39	,	,	PUNCT
ftr-465	443	40	$	$	SYM
ftr-465	443	41	35x	35x	NUM
ftr-465	443	42	.	.	PUNCT
ftr-465	444	1	although	although	SCONJ
ftr-465	444	2	neither	neither	DET
ftr-465	444	3	business	business	NOUN
ftr-465	444	4	appears	appear	VERB
ftr-465	444	5	at	at	ADP
ftr-465	444	6	first	first	ADJ
ftr-465	444	7	glance	glance	NOUN
ftr-465	444	8	to	to	PART
ftr-465	444	9	have	have	AUX
ftr-465	444	10	retained	retain	VERB
ftr-465	444	11	a	a	DET
ftr-465	444	12	competitive	competitive	ADJ
ftr-465	444	13	advantage	advantage	NOUN
ftr-465	444	14	over	over	ADP
ftr-465	444	15	the	the	DET
ftr-465	444	16	other	other	ADJ
ftr-465	444	17	,	,	PUNCT
ftr-465	444	18	subsequent	subsequent	ADJ
ftr-465	444	19	dynamics	dynamic	NOUN
ftr-465	444	20	could	could	AUX
ftr-465	444	21	swing	swing	VERB
ftr-465	444	22	the	the	DET
ftr-465	444	23	advantage	advantage	NOUN
ftr-465	444	24	back	back	ADV
ftr-465	444	25	to	to	ADP
ftr-465	444	26	the	the	DET
ftr-465	444	27	feeder	feeder	NOUN
ftr-465	444	28	.	.	PUNCT
ftr-465	445	1	the	the	DET
ftr-465	445	2	feeder	feeder	NOUN
ftr-465	445	3	,	,	PUNCT
ftr-465	445	4	for	for	ADP
ftr-465	445	5	instance	instance	NOUN
ftr-465	445	6	,	,	PUNCT
ftr-465	445	7	would	would	AUX
ftr-465	445	8	regain	regain	VERB
ftr-465	445	9	an	an	DET
ftr-465	445	10	advantage	advantage	NOUN
ftr-465	445	11	if	if	SCONJ
ftr-465	445	12	the	the	DET
ftr-465	445	13	taxable	taxable	ADJ
ftr-465	445	14	competitor	competitor	NOUN
ftr-465	445	15	was	be	AUX
ftr-465	445	16	impelled	impel	VERB
ftr-465	445	17	to	to	PART
ftr-465	445	18	distribute	distribute	VERB
ftr-465	445	19	a	a	DET
ftr-465	445	20	dividend	dividend	NOUN
ftr-465	445	21	to	to	ADP
ftr-465	445	22	its	its	PRON
ftr-465	445	23	shareholders	shareholder	NOUN
ftr-465	445	24	,	,	PUNCT
ftr-465	445	25	e.g.	e.g.	ADV
ftr-465	445	26	,	,	PUNCT
ftr-465	445	27	$	$	SYM
ftr-465	445	28	15x	15x	NUM
ftr-465	445	29	.	.	PUNCT
ftr-465	446	1	in	in	ADP
ftr-465	446	2	that	that	DET
ftr-465	446	3	case	case	NOUN
ftr-465	446	4	the	the	DET
ftr-465	446	5	feeder	feeder	NOUN
ftr-465	446	6	would	would	AUX
ftr-465	446	7	have	have	VERB
ftr-465	446	8	available	available	ADJ
ftr-465	446	9	$	$	SYM
ftr-465	446	10	65x	65x	NOUN
ftr-465	446	11	retained	retain	VERB
ftr-465	446	12	income	income	NOUN
ftr-465	446	13	for	for	ADP
ftr-465	446	14	business	business	NOUN
ftr-465	446	15	operations	operation	NOUN
ftr-465	446	16	compared	compare	VERB
ftr-465	446	17	to	to	ADP
ftr-465	446	18	the	the	DET
ftr-465	446	19	taxable	taxable	ADJ
ftr-465	446	20	competitor	competitor	NOUN
ftr-465	446	21	's	's	PART
ftr-465	446	22	activities	activity	NOUN
ftr-465	446	23	of	of	ADP
ftr-465	446	24	nonprofits	nonprofit	NOUN
ftr-465	446	25	are	be	AUX
ftr-465	446	26	diffused	diffuse	VERB
ftr-465	446	27	,	,	PUNCT
ftr-465	446	28	the	the	DET
ftr-465	446	29	exit	exit	NOUN
ftr-465	446	30	costs	cost	NOUN
ftr-465	446	31	faced	face	VERB
ftr-465	446	32	by	by	ADP
ftr-465	446	33	taxable	taxable	ADJ
ftr-465	446	34	businesses	business	NOUN
ftr-465	446	35	from	from	ADP
ftr-465	446	36	an	an	DET
ftr-465	446	37	industry	industry	NOUN
ftr-465	446	38	,	,	PUNCT
ftr-465	446	39	the	the	DET
ftr-465	446	40	foreseeability	foreseeability	NOUN
ftr-465	446	41	of	of	ADP
ftr-465	446	42	nonprofit	nonprofit	ADJ
ftr-465	446	43	competition	competition	NOUN
ftr-465	446	44	at	at	ADP
ftr-465	446	45	the	the	DET
ftr-465	446	46	time	time	NOUN
ftr-465	446	47	the	the	DET
ftr-465	446	48	taxable	taxable	ADJ
ftr-465	446	49	entity	entity	NOUN
ftr-465	446	50	entered	enter	VERB
ftr-465	446	51	the	the	DET
ftr-465	446	52	industry	industry	NOUN
ftr-465	446	53	,	,	PUNCT
ftr-465	446	54	and	and	CCONJ
ftr-465	446	55	the	the	DET
ftr-465	446	56	degree	degree	NOUN
ftr-465	446	57	to	to	PART
ftr-465	446	58	which	which	PRON
ftr-465	446	59	taxable	taxable	ADJ
ftr-465	446	60	oligopolists	oligopolist	NOUN
ftr-465	446	61	are	be	AUX
ftr-465	446	62	already	already	ADV
ftr-465	446	63	earning	earn	VERB
ftr-465	446	64	super	super	ADV
ftr-465	446	65	competitive	competitive	ADJ
ftr-465	446	66	profits	profit	NOUN
ftr-465	446	67	in	in	ADP
ftr-465	446	68	an	an	DET
ftr-465	446	69	industry	industry	NOUN
ftr-465	446	70	)	)	PUNCT
ftr-465	446	71	.	.	PUNCT
ftr-465	447	1	the	the	DET
ftr-465	447	2	author	author	NOUN
ftr-465	447	3	concludes	conclude	VERB
ftr-465	447	4	that	that	SCONJ
ftr-465	447	5	the	the	DET
ftr-465	447	6	tax	tax	NOUN
ftr-465	447	7	on	on	ADP
ftr-465	447	8	unrelated	unrelated	ADJ
ftr-465	447	9	businesses	business	NOUN
ftr-465	447	10	of	of	ADP
ftr-465	447	11	nonprofits	nonprofit	NOUN
ftr-465	447	12	caused	cause	VERB
ftr-465	447	13	their	their	PRON
ftr-465	447	14	profitable	profitable	ADJ
ftr-465	447	15	activities	activity	NOUN
ftr-465	447	16	to	to	PART
ftr-465	447	17	be	be	AUX
ftr-465	447	18	concentrated	concentrate	VERB
ftr-465	447	19	into	into	ADP
ftr-465	447	20	areas	area	NOUN
ftr-465	447	21	deemed	deem	VERB
ftr-465	447	22	related	relate	VERB
ftr-465	447	23	,	,	PUNCT
ftr-465	447	24	which	which	DET
ftr-465	447	25	concentration	concentration	NOUN
ftr-465	447	26	allowed	allow	VERB
ftr-465	447	27	them	they	PRON
ftr-465	447	28	to	to	PART
ftr-465	447	29	inflict	inflict	VERB
ftr-465	447	30	losses	loss	NOUN
ftr-465	447	31	on	on	ADP
ftr-465	447	32	their	their	PRON
ftr-465	447	33	taxpaying	taxpaying	NOUN
ftr-465	447	34	competition	competition	NOUN
ftr-465	447	35	.	.	PUNCT
ftr-465	448	1	i	i	PRON
ftr-465	448	2	d.	d.	PROPN
ftr-465	448	3	at	at	ADP
ftr-465	448	4	1038	1038	NUM
ftr-465	448	5	.	.	PUNCT
ftr-465	449	1	but	but	CCONJ
ftr-465	449	2	,	,	PUNCT
ftr-465	449	3	why	why	SCONJ
ftr-465	449	4	is	be	AUX
ftr-465	449	5	this	this	PRON
ftr-465	449	6	undesirable	undesirable	ADJ
ftr-465	449	7	?	?	PUNCT
ftr-465	450	1	presumably	presumably	ADV
ftr-465	450	2	,	,	PUNCT
ftr-465	450	3	congress	congress	PROPN
ftr-465	450	4	sanctioned	sanction	VERB
ftr-465	450	5	the	the	DET
ftr-465	450	6	competitive	competitive	ADJ
ftr-465	450	7	advantage	advantage	NOUN
ftr-465	450	8	related	relate	VERB
ftr-465	450	9	businesses	business	NOUN
ftr-465	450	10	enjoyed	enjoy	VERB
ftr-465	450	11	with	with	ADP
ftr-465	450	12	respect	respect	NOUN
ftr-465	450	13	to	to	ADP
ftr-465	450	14	their	their	PRON
ftr-465	450	15	taxpaying	taxpaying	NOUN
ftr-465	450	16	competition	competition	NOUN
ftr-465	450	17	in	in	ADP
ftr-465	450	18	recognition	recognition	NOUN
ftr-465	450	19	of	of	ADP
ftr-465	450	20	the	the	DET
ftr-465	450	21	unique	unique	ADJ
ftr-465	450	22	role	role	NOUN
ftr-465	450	23	played	play	VERB
ftr-465	450	24	by	by	ADP
ftr-465	450	25	the	the	DET
ftr-465	450	26	private	private	ADJ
ftr-465	450	27	,	,	PUNCT
ftr-465	450	28	nonprofit	nonprofit	ADJ
ftr-465	450	29	charitable	charitable	ADJ
ftr-465	450	30	sector	sector	NOUN
ftr-465	450	31	in	in	ADP
ftr-465	450	32	american	american	ADJ
ftr-465	450	33	society	society	NOUN
ftr-465	450	34	.	.	PUNCT
ftr-465	451	1	see	see	VERB
ftr-465	451	2	the	the	DET
ftr-465	451	3	macaroni	macaroni	NOUN
ftr-465	451	4	monopoly	monopoly	NOUN
ftr-465	451	5	,	,	PUNCT
ftr-465	451	6	supra	supra	PROPN
ftr-465	451	7	note	note	NOUN
ftr-465	451	8	60	60	NUM
ftr-465	451	9	,	,	PUNCT
ftr-465	451	10	at	at	ADP
ftr-465	451	11	1282	1282	NUM
ftr-465	451	12	(	(	PUNCT
ftr-465	451	13	"	"	PUNCT
ftr-465	451	14	even	even	ADV
ftr-465	451	15	in	in	ADP
ftr-465	451	16	an	an	DET
ftr-465	451	17	industry	industry	NOUN
ftr-465	451	18	with	with	ADP
ftr-465	451	19	inelastic	inelastic	ADJ
ftr-465	451	20	demand	demand	NOUN
ftr-465	451	21	the	the	DET
ftr-465	451	22	untaxed	untaxed	ADJ
ftr-465	451	23	business	business	NOUN
ftr-465	451	24	will	will	AUX
ftr-465	451	25	be	be	AUX
ftr-465	451	26	able	able	ADJ
ftr-465	451	27	to	to	PART
ftr-465	451	28	invest	invest	VERB
ftr-465	451	29	in	in	ADP
ftr-465	451	30	improvements	improvement	NOUN
ftr-465	451	31	at	at	ADP
ftr-465	451	32	a	a	DET
ftr-465	451	33	faster	fast	ADJ
ftr-465	451	34	rate	rate	NOUN
ftr-465	451	35	than	than	ADP
ftr-465	451	36	its	its	PRON
ftr-465	451	37	competitors	competitor	NOUN
ftr-465	451	38	.	.	PUNCT
ftr-465	452	1	"	"	PUNCT
ftr-465	452	2	)	)	PUNCT
ftr-465	452	3	;	;	PUNCT
ftr-465	452	4	klein	klein	PROPN
ftr-465	452	5	,	,	PUNCT
ftr-465	452	6	supra	supra	PROPN
ftr-465	452	7	note	note	PROPN
ftr-465	452	8	15	15	NUM
ftr-465	452	9	,	,	PUNCT
ftr-465	452	10	at	at	ADP
ftr-465	452	11	61	61	NUM
ftr-465	452	12	-	-	SYM
ftr-465	452	13	64	64	NUM
ftr-465	452	14	(	(	PUNCT
ftr-465	452	15	congress	congress	PROPN
ftr-465	452	16	"	"	PUNCT
ftr-465	452	17	responded	respond	VERB
ftr-465	452	18	to	to	ADP
ftr-465	452	19	a	a	DET
ftr-465	452	20	paranoid	paranoid	ADJ
ftr-465	452	21	delusion	delusion	NOUN
ftr-465	452	22	"	"	PUNCT
ftr-465	452	23	when	when	SCONJ
ftr-465	452	24	it	it	PRON
ftr-465	452	25	bought	buy	VERB
ftr-465	452	26	the	the	DET
ftr-465	452	27	unfair	unfair	ADJ
ftr-465	452	28	competition	competition	NOUN
ftr-465	452	29	argument	argument	NOUN
ftr-465	452	30	because	because	SCONJ
ftr-465	452	31	(	(	PUNCT
ftr-465	452	32	a	a	X
ftr-465	452	33	)	)	PUNCT
ftr-465	452	34	allowing	allow	VERB
ftr-465	452	35	a	a	DET
ftr-465	452	36	feeder	feeder	NOUN
ftr-465	452	37	to	to	PART
ftr-465	452	38	go	go	VERB
ftr-465	452	39	untaxed	untaxed	ADJ
ftr-465	452	40	will	will	AUX
ftr-465	452	41	not	not	PART
ftr-465	452	42	affect	affect	VERB
ftr-465	452	43	the	the	DET
ftr-465	452	44	economic	economic	ADJ
ftr-465	452	45	behavior	behavior	NOUN
ftr-465	452	46	of	of	ADP
ftr-465	452	47	either	either	CCONJ
ftr-465	452	48	the	the	DET
ftr-465	452	49	feeder	feeder	NOUN
ftr-465	452	50	or	or	CCONJ
ftr-465	452	51	its	its	PRON
ftr-465	452	52	taxable	taxable	ADJ
ftr-465	452	53	competition	competition	NOUN
ftr-465	452	54	,	,	PUNCT
ftr-465	452	55	(	(	PUNCT
ftr-465	452	56	b	b	X
ftr-465	452	57	)	)	PUNCT
ftr-465	452	58	investors	investor	NOUN
ftr-465	452	59	in	in	ADP
ftr-465	452	60	a	a	DET
ftr-465	452	61	taxable	taxable	ADJ
ftr-465	452	62	competitor	competitor	NOUN
ftr-465	452	63	will	will	AUX
ftr-465	452	64	not	not	PART
ftr-465	452	65	shift	shift	VERB
ftr-465	452	66	investments	investment	NOUN
ftr-465	452	67	to	to	ADP
ftr-465	452	68	the	the	DET
ftr-465	452	69	feeder	feeder	NOUN
ftr-465	452	70	because	because	SCONJ
ftr-465	452	71	they	they	PRON
ftr-465	452	72	would	would	AUX
ftr-465	452	73	have	have	VERB
ftr-465	452	74	to	to	PART
ftr-465	452	75	give	give	VERB
ftr-465	452	76	their	their	PRON
ftr-465	452	77	assets	asset	NOUN
ftr-465	452	78	to	to	PART
ftr-465	452	79	charity	charity	VERB
ftr-465	452	80	to	to	PART
ftr-465	452	81	do	do	VERB
ftr-465	452	82	so	so	ADV
ftr-465	452	83	,	,	PUNCT
ftr-465	452	84	and	and	CCONJ
ftr-465	452	85	(	(	PUNCT
ftr-465	452	86	c	c	X
ftr-465	452	87	)	)	PUNCT
ftr-465	452	88	the	the	DET
ftr-465	452	89	feeder	feeder	NOUN
ftr-465	452	90	will	will	AUX
ftr-465	452	91	not	not	PART
ftr-465	452	92	be	be	AUX
ftr-465	452	93	induced	induce	VERB
ftr-465	452	94	to	to	PART
ftr-465	452	95	expand	expand	VERB
ftr-465	452	96	because	because	SCONJ
ftr-465	452	97	the	the	DET
ftr-465	452	98	taxable	taxable	ADJ
ftr-465	452	99	competitor	competitor	NOUN
ftr-465	452	100	's	's	PART
ftr-465	452	101	supply	supply	NOUN
ftr-465	452	102	to	to	ADP
ftr-465	452	103	the	the	DET
ftr-465	452	104	market	market	NOUN
ftr-465	452	105	will	will	AUX
ftr-465	452	106	not	not	PART
ftr-465	452	107	decline	decline	VERB
ftr-465	452	108	.	.	PUNCT
ftr-465	452	109	)	)	PUNCT
ftr-465	452	110	.	.	PUNCT
ftr-465	453	1	64	64	NUM
ftr-465	453	2	.	.	PUNCT
ftr-465	454	1	roche	roche	PROPN
ftr-465	454	2	's	's	PART
ftr-465	454	3	beach	beach	PROPN
ftr-465	454	4	,	,	PUNCT
ftr-465	454	5	inc	inc	PROPN
ftr-465	454	6	.	.	PROPN
ftr-465	455	1	v.	v.	PROPN
ftr-465	455	2	commissioner	commissioner	PROPN
ftr-465	455	3	,	,	PUNCT
ftr-465	455	4	96	96	NUM
ftr-465	455	5	f.2d	f.2d	NOUN
ftr-465	455	6	776	776	NUM
ftr-465	455	7	,	,	PUNCT
ftr-465	455	8	777	777	NUM
ftr-465	455	9	(	(	PUNCT
ftr-465	455	10	1938	1938	NUM
ftr-465	455	11	)	)	PUNCT
ftr-465	455	12	.	.	PUNCT
ftr-465	456	1	[	[	X
ftr-465	456	2	vol	vol	NOUN
ftr-465	456	3	.	.	PUNCT
ftr-465	456	4	3:7	3:7	NUM
ftr-465	456	5	unfair	unfair	ADJ
ftr-465	456	6	business	business	NOUN
ftr-465	456	7	competition	competition	NOUN
ftr-465	456	8	$	$	SYM
ftr-465	456	9	50x	50x	NUM
ftr-465	456	10	(	(	PUNCT
ftr-465	456	11	after	after	ADP
ftr-465	456	12	payment	payment	NOUN
ftr-465	456	13	of	of	ADP
ftr-465	456	14	a	a	DET
ftr-465	456	15	$	$	SYM
ftr-465	456	16	35x	35x	NOUN
ftr-465	456	17	tax	tax	NOUN
ftr-465	456	18	to	to	ADP
ftr-465	456	19	the	the	DET
ftr-465	456	20	government	government	NOUN
ftr-465	456	21	and	and	CCONJ
ftr-465	456	22	a	a	DET
ftr-465	456	23	s15x	s15x	NOUN
ftr-465	456	24	distribution	distribution	NOUN
ftr-465	456	25	to	to	ADP
ftr-465	456	26	shareholders	shareholder	NOUN
ftr-465	456	27	)	)	PUNCT
ftr-465	456	28	.	.	PUNCT
ftr-465	457	1	in	in	ADP
ftr-465	457	2	order	order	NOUN
ftr-465	457	3	to	to	PART
ftr-465	457	4	eliminate	eliminate	VERB
ftr-465	457	5	its	its	PRON
ftr-465	457	6	potential	potential	ADJ
ftr-465	457	7	competitive	competitive	ADJ
ftr-465	457	8	advantage	advantage	NOUN
ftr-465	457	9	,	,	PUNCT
ftr-465	457	10	the	the	DET
ftr-465	457	11	feeder	feeder	NOUN
ftr-465	457	12	would	would	AUX
ftr-465	457	13	have	have	VERB
ftr-465	457	14	to	to	PART
ftr-465	457	15	distribute	distribute	VERB
ftr-465	457	16	to	to	ADP
ftr-465	457	17	the	the	DET
ftr-465	457	18	university	university	NOUN
ftr-465	457	19	not	not	PART
ftr-465	457	20	only	only	ADV
ftr-465	457	21	a	a	DET
ftr-465	457	22	tax	tax	NOUN
ftr-465	457	23	equivalent	equivalent	ADJ
ftr-465	457	24	amount	amount	NOUN
ftr-465	457	25	,	,	PUNCT
ftr-465	457	26	but	but	CCONJ
ftr-465	457	27	also	also	ADV
ftr-465	457	28	an	an	DET
ftr-465	457	29	additional	additional	ADJ
ftr-465	457	30	amount	amount	NOUN
ftr-465	457	31	approximating	approximate	VERB
ftr-465	457	32	an	an	DET
ftr-465	457	33	adequate	adequate	ADJ
ftr-465	457	34	return	return	NOUN
ftr-465	457	35	on	on	ADP
ftr-465	457	36	investment	investment	NOUN
ftr-465	457	37	to	to	ADP
ftr-465	457	38	the	the	DET
ftr-465	457	39	shareholders	shareholder	NOUN
ftr-465	457	40	of	of	ADP
ftr-465	457	41	the	the	DET
ftr-465	457	42	taxable	taxable	ADJ
ftr-465	457	43	competitor	competitor	NOUN
ftr-465	457	44	.	.	PUNCT
ftr-465	458	1	assume	assume	VERB
ftr-465	458	2	that	that	SCONJ
ftr-465	458	3	the	the	DET
ftr-465	458	4	feeder	feeder	NOUN
ftr-465	458	5	is	be	AUX
ftr-465	458	6	required	require	VERB
ftr-465	458	7	to	to	PART
ftr-465	458	8	distribute	distribute	VERB
ftr-465	458	9	to	to	ADP
ftr-465	458	10	the	the	DET
ftr-465	458	11	university	university	NOUN
ftr-465	458	12	both	both	CCONJ
ftr-465	458	13	a	a	DET
ftr-465	458	14	tax	tax	NOUN
ftr-465	458	15	equivalent	equivalent	NOUN
ftr-465	458	16	amount	amount	NOUN
ftr-465	458	17	plus	plus	CCONJ
ftr-465	458	18	an	an	DET
ftr-465	458	19	amount	amount	NOUN
ftr-465	458	20	representing	represent	VERB
ftr-465	458	21	an	an	DET
ftr-465	458	22	adequate	adequate	ADJ
ftr-465	458	23	return	return	NOUN
ftr-465	458	24	on	on	ADP
ftr-465	458	25	investment	investment	NOUN
ftr-465	458	26	.	.	PUNCT
ftr-465	459	1	the	the	DET
ftr-465	459	2	university	university	NOUN
ftr-465	459	3	would	would	AUX
ftr-465	459	4	be	be	AUX
ftr-465	459	5	in	in	ADP
ftr-465	459	6	a	a	DET
ftr-465	459	7	position	position	NOUN
ftr-465	459	8	to	to	PART
ftr-465	459	9	regain	regain	VERB
ftr-465	459	10	its	its	PRON
ftr-465	459	11	competitive	competitive	ADJ
ftr-465	459	12	advantage	advantage	NOUN
ftr-465	459	13	by	by	ADP
ftr-465	459	14	directly	directly	ADV
ftr-465	459	15	or	or	CCONJ
ftr-465	459	16	indirectly	indirectly	ADV
ftr-465	459	17	reinvesting	reinveste	VERB
ftr-465	459	18	the	the	DET
ftr-465	459	19	tax	tax	NOUN
ftr-465	459	20	equivalent	equivalent	ADJ
ftr-465	459	21	amount	amount	NOUN
ftr-465	459	22	back	back	ADV
ftr-465	459	23	into	into	ADP
ftr-465	459	24	the	the	DET
ftr-465	459	25	feeder	feeder	NOUN
ftr-465	459	26	as	as	ADP
ftr-465	459	27	a	a	DET
ftr-465	459	28	capital	capital	NOUN
ftr-465	459	29	contribution	contribution	NOUN
ftr-465	459	30	or	or	CCONJ
ftr-465	459	31	loan	loan	NOUN
ftr-465	459	32	.	.	PUNCT
ftr-465	460	1	a	a	DET
ftr-465	460	2	statutory	statutory	ADJ
ftr-465	460	3	provision	provision	NOUN
ftr-465	460	4	would	would	AUX
ftr-465	460	5	have	have	VERB
ftr-465	460	6	to	to	PART
ftr-465	460	7	be	be	AUX
ftr-465	460	8	devised	devise	VERB
ftr-465	460	9	to	to	PART
ftr-465	460	10	prevent	prevent	VERB
ftr-465	460	11	such	such	DET
ftr-465	460	12	a	a	DET
ftr-465	460	13	reinvestment	reinvestment	NOUN
ftr-465	460	14	.	.	PUNCT
ftr-465	461	1	further	far	ADV
ftr-465	461	2	,	,	PUNCT
ftr-465	461	3	with	with	ADP
ftr-465	461	4	the	the	DET
ftr-465	461	5	university	university	NOUN
ftr-465	461	6	receiving	receive	VERB
ftr-465	461	7	a	a	DET
ftr-465	461	8	greater	great	ADJ
ftr-465	461	9	return	return	NOUN
ftr-465	461	10	on	on	ADP
ftr-465	461	11	investment	investment	NOUN
ftr-465	461	12	than	than	ADP
ftr-465	461	13	the	the	DET
ftr-465	461	14	shareholders	shareholder	NOUN
ftr-465	461	15	of	of	ADP
ftr-465	461	16	the	the	DET
ftr-465	461	17	taxable	taxable	ADJ
ftr-465	461	18	competitor	competitor	NOUN
ftr-465	461	19	(	(	PUNCT
ftr-465	461	20	equal	equal	ADJ
ftr-465	461	21	to	to	ADP
ftr-465	461	22	the	the	DET
ftr-465	461	23	tax	tax	NOUN
ftr-465	461	24	equivalent	equivalent	ADJ
ftr-465	461	25	amount	amount	NOUN
ftr-465	461	26	)	)	PUNCT
ftr-465	461	27	,	,	PUNCT
ftr-465	461	28	the	the	DET
ftr-465	461	29	feeder	feeder	NOUN
ftr-465	461	30	would	would	AUX
ftr-465	461	31	be	be	AUX
ftr-465	461	32	in	in	ADP
ftr-465	461	33	the	the	DET
ftr-465	461	34	position	position	NOUN
ftr-465	461	35	to	to	PART
ftr-465	461	36	lower	lower	VERB
ftr-465	461	37	its	its	PRON
ftr-465	461	38	prices	price	NOUN
ftr-465	461	39	and	and	CCONJ
ftr-465	461	40	still	still	ADV
ftr-465	461	41	have	have	VERB
ftr-465	461	42	the	the	DET
ftr-465	461	43	ability	ability	NOUN
ftr-465	461	44	to	to	PART
ftr-465	461	45	distribute	distribute	VERB
ftr-465	461	46	to	to	ADP
ftr-465	461	47	the	the	DET
ftr-465	461	48	university	university	NOUN
ftr-465	461	49	a	a	DET
ftr-465	461	50	greater	great	ADJ
ftr-465	461	51	return	return	NOUN
ftr-465	461	52	on	on	ADP
ftr-465	461	53	investment	investment	NOUN
ftr-465	461	54	than	than	SCONJ
ftr-465	461	55	could	could	AUX
ftr-465	461	56	its	its	PRON
ftr-465	461	57	taxable	taxable	ADJ
ftr-465	461	58	competition	competition	NOUN
ftr-465	461	59	.	.	PUNCT
ftr-465	462	1	a	a	DET
ftr-465	462	2	further	further	ADJ
ftr-465	462	3	statutory	statutory	ADJ
ftr-465	462	4	provision	provision	NOUN
ftr-465	462	5	,	,	PUNCT
ftr-465	462	6	therefore	therefore	ADV
ftr-465	462	7	,	,	PUNCT
ftr-465	462	8	would	would	AUX
ftr-465	462	9	have	have	VERB
ftr-465	462	10	to	to	PART
ftr-465	462	11	be	be	AUX
ftr-465	462	12	devised	devise	VERB
ftr-465	462	13	to	to	PART
ftr-465	462	14	insure	insure	VERB
ftr-465	462	15	that	that	SCONJ
ftr-465	462	16	the	the	DET
ftr-465	462	17	feeder	feeder	NOUN
ftr-465	462	18	maintained	maintain	VERB
ftr-465	462	19	competitive	competitive	ADJ
ftr-465	462	20	prices	price	NOUN
ftr-465	462	21	.	.	PUNCT
ftr-465	463	1	2	2	X
ftr-465	463	2	.	.	X
ftr-465	463	3	capital	capital	NOUN
ftr-465	463	4	market	market	NOUN
ftr-465	463	5	competition	competition	NOUN
ftr-465	463	6	at	at	ADP
ftr-465	463	7	the	the	DET
ftr-465	463	8	investor	investor	NOUN
ftr-465	463	9	level.-apart	level.-apart	PROPN
ftr-465	463	10	from	from	ADP
ftr-465	463	11	the	the	DET
ftr-465	463	12	fear	fear	NOUN
ftr-465	463	13	of	of	ADP
ftr-465	463	14	the	the	DET
ftr-465	463	15	1950	1950	NUM
ftr-465	463	16	congress	congress	NOUN
ftr-465	463	17	that	that	SCONJ
ftr-465	463	18	unrelated	unrelated	ADJ
ftr-465	463	19	businesses	business	NOUN
ftr-465	463	20	operated	operate	VERB
ftr-465	463	21	by	by	ADP
ftr-465	463	22	501	501	NUM
ftr-465	463	23	(	(	PUNCT
ftr-465	463	24	c)(3	c)(3	NOUN
ftr-465	463	25	)	)	PUNCT
ftr-465	463	26	organizations	organization	NOUN
ftr-465	463	27	had	have	VERB
ftr-465	463	28	the	the	DET
ftr-465	463	29	potential	potential	NOUN
ftr-465	463	30	to	to	PART
ftr-465	463	31	compete	compete	VERB
ftr-465	463	32	unfairly	unfairly	ADV
ftr-465	463	33	with	with	ADP
ftr-465	463	34	their	their	PRON
ftr-465	463	35	taxable	taxable	ADJ
ftr-465	463	36	competitors	competitor	NOUN
ftr-465	463	37	for	for	ADP
ftr-465	463	38	market	market	NOUN
ftr-465	463	39	share	share	NOUN
ftr-465	463	40	,	,	PUNCT
ftr-465	463	41	was	be	AUX
ftr-465	463	42	there	there	PRON
ftr-465	463	43	concern	concern	NOUN
ftr-465	463	44	as	as	ADV
ftr-465	463	45	well	well	ADV
ftr-465	463	46	with	with	ADP
ftr-465	463	47	the	the	DET
ftr-465	463	48	potential	potential	NOUN
ftr-465	463	49	that	that	SCONJ
ftr-465	463	50	such	such	ADJ
ftr-465	463	51	tax	tax	NOUN
ftr-465	463	52	-	-	PUNCT
ftr-465	463	53	exempt	exempt	ADJ
ftr-465	463	54	organizations	organization	NOUN
ftr-465	463	55	were	be	AUX
ftr-465	463	56	in	in	ADP
ftr-465	463	57	a	a	DET
ftr-465	463	58	position	position	NOUN
ftr-465	463	59	to	to	PART
ftr-465	463	60	compete	compete	VERB
ftr-465	463	61	unfairly	unfairly	ADV
ftr-465	463	62	as	as	SCONJ
ftr-465	463	63	investors	investor	NOUN
ftr-465	463	64	in	in	ADP
ftr-465	463	65	the	the	DET
ftr-465	463	66	capital	capital	NOUN
ftr-465	463	67	markets	market	NOUN
ftr-465	463	68	even	even	ADV
ftr-465	463	69	if	if	SCONJ
ftr-465	463	70	competition	competition	NOUN
ftr-465	463	71	for	for	ADP
ftr-465	463	72	market	market	NOUN
ftr-465	463	73	share	share	NOUN
ftr-465	463	74	at	at	ADP
ftr-465	463	75	the	the	DET
ftr-465	463	76	operational	operational	ADJ
ftr-465	463	77	level	level	NOUN
ftr-465	463	78	were	be	AUX
ftr-465	463	79	made	make	VERB
ftr-465	463	80	fair	fair	ADJ
ftr-465	463	81	?	?	PUNCT
ftr-465	464	1	as	as	SCONJ
ftr-465	464	2	explained	explain	VERB
ftr-465	464	3	by	by	ADP
ftr-465	464	4	the	the	DET
ftr-465	464	5	house	house	PROPN
ftr-465	464	6	committee	committee	PROPN
ftr-465	464	7	on	on	ADP
ftr-465	464	8	ways	way	NOUN
ftr-465	464	9	and	and	CCONJ
ftr-465	464	10	means	mean	NOUN
ftr-465	464	11	,	,	PUNCT
ftr-465	464	12	dividends	dividend	NOUN
ftr-465	464	13	,	,	PUNCT
ftr-465	464	14	interest	interest	NOUN
ftr-465	464	15	,	,	PUNCT
ftr-465	464	16	royalties	royalty	NOUN
ftr-465	464	17	,	,	PUNCT
ftr-465	464	18	rents	rent	NOUN
ftr-465	464	19	(	(	PUNCT
ftr-465	464	20	other	other	ADJ
ftr-465	464	21	than	than	ADP
ftr-465	464	22	on	on	ADP
ftr-465	464	23	property	property	NOUN
ftr-465	464	24	acquired	acquire	VERB
ftr-465	464	25	with	with	ADP
ftr-465	464	26	borrowed	borrow	VERB
ftr-465	464	27	funds	fund	NOUN
ftr-465	464	28	)	)	PUNCT
ftr-465	464	29	,	,	PUNCT
ftr-465	464	30	and	and	CCONJ
ftr-465	464	31	gains	gain	NOUN
ftr-465	464	32	on	on	ADP
ftr-465	464	33	sales	sale	NOUN
ftr-465	464	34	were	be	AUX
ftr-465	464	35	not	not	PART
ftr-465	464	36	subject	subject	ADJ
ftr-465	464	37	to	to	ADP
ftr-465	464	38	the	the	DET
ftr-465	464	39	tax	tax	NOUN
ftr-465	464	40	on	on	ADP
ftr-465	464	41	unrelated	unrelated	ADJ
ftr-465	464	42	business	business	NOUN
ftr-465	464	43	income	income	NOUN
ftr-465	464	44	because	because	SCONJ
ftr-465	464	45	investments	investment	NOUN
ftr-465	464	46	producing	produce	VERB
ftr-465	464	47	such	such	ADJ
ftr-465	464	48	"	"	PUNCT
ftr-465	464	49	passive	passive	ADJ
ftr-465	464	50	"	"	PUNCT
ftr-465	464	51	income	income	NOUN
ftr-465	464	52	used	use	VERB
ftr-465	464	53	for	for	ADP
ftr-465	464	54	exempt	exempt	ADJ
ftr-465	464	55	purposes	purpose	NOUN
ftr-465	464	56	had	have	AUX
ftr-465	464	57	"	"	PUNCT
ftr-465	464	58	long	long	ADV
ftr-465	464	59	been	be	AUX
ftr-465	464	60	recognized	recognize	VERB
ftr-465	464	61	as	as	ADP
ftr-465	464	62	proper	proper	ADJ
ftr-465	464	63	for	for	ADP
ftr-465	464	64	educational	educational	ADJ
ftr-465	464	65	and	and	CCONJ
ftr-465	464	66	charitable	charitable	ADJ
ftr-465	464	67	organizations	organization	NOUN
ftr-465	464	68	.	.	PUNCT
ftr-465	465	1	""5	""5	VERB
ftr-465	465	2	furthermore	furthermore	ADV
ftr-465	465	3	,	,	PUNCT
ftr-465	465	4	explained	explain	VERB
ftr-465	465	5	the	the	DET
ftr-465	465	6	senate	senate	PROPN
ftr-465	465	7	committee	committee	PROPN
ftr-465	465	8	on	on	ADP
ftr-465	465	9	finance	finance	NOUN
ftr-465	465	10	,	,	PUNCT
ftr-465	465	11	because	because	SCONJ
ftr-465	465	12	such	such	ADJ
ftr-465	465	13	types	type	NOUN
ftr-465	465	14	of	of	ADP
ftr-465	465	15	income	income	NOUN
ftr-465	465	16	are	be	AUX
ftr-465	465	17	passive	passive	ADJ
ftr-465	465	18	in	in	ADP
ftr-465	465	19	character	character	NOUN
ftr-465	465	20	they	they	PRON
ftr-465	465	21	"	"	PUNCT
ftr-465	465	22	are	be	AUX
ftr-465	465	23	not	not	PART
ftr-465	465	24	likely	likely	ADJ
ftr-465	465	25	to	to	PART
ftr-465	465	26	result	result	VERB
ftr-465	465	27	in	in	ADP
ftr-465	465	28	serious	serious	ADJ
ftr-465	465	29	competition	competition	NOUN
ftr-465	465	30	for	for	ADP
ftr-465	465	31	taxable	taxable	ADJ
ftr-465	465	32	businesses	business	NOUN
ftr-465	465	33	having	have	VERB
ftr-465	465	34	similar	similar	ADJ
ftr-465	465	35	income	income	NOUN
ftr-465	465	36	.	.	PUNCT
ftr-465	466	1	"6	"6	NOUN
ftr-465	466	2	65	65	NUM
ftr-465	466	3	.	.	PUNCT
ftr-465	467	1	h.r	h.r	PROPN
ftr-465	467	2	.	.	PROPN
ftr-465	467	3	rep	rep	PROPN
ftr-465	467	4	.	.	PROPN
ftr-465	467	5	no	no	PROPN
ftr-465	467	6	.	.	NOUN
ftr-465	467	7	2319	2319	NUM
ftr-465	467	8	,	,	PUNCT
ftr-465	467	9	supra	supra	PROPN
ftr-465	467	10	note	note	NOUN
ftr-465	467	11	44	44	NUM
ftr-465	467	12	,	,	PUNCT
ftr-465	467	13	at	at	ADP
ftr-465	467	14	38	38	NUM
ftr-465	467	15	.	.	PUNCT
ftr-465	467	16	66	66	NUM
ftr-465	467	17	.	.	PUNCT
ftr-465	468	1	s.	s.	PROPN
ftr-465	468	2	rep	rep	PROPN
ftr-465	468	3	.	.	PROPN
ftr-465	469	1	no	no	PROPN
ftr-465	469	2	.	.	NOUN
ftr-465	469	3	2375	2375	NUM
ftr-465	469	4	,	,	PUNCT
ftr-465	469	5	supra	supra	PROPN
ftr-465	469	6	note	note	NOUN
ftr-465	469	7	54	54	NUM
ftr-465	469	8	,	,	PUNCT
ftr-465	469	9	at	at	ADP
ftr-465	469	10	30	30	NUM
ftr-465	469	11	-	-	SYM
ftr-465	469	12	3	3	NUM
ftr-465	469	13	1	1	NUM
ftr-465	469	14	.	.	PUNCT
ftr-465	469	15	reprinted	reprint	VERB
ftr-465	469	16	in	in	ADP
ftr-465	469	17	1950	1950	NUM
ftr-465	469	18	u.s.c.c.s	u.s.c.c.s	NOUN
ftr-465	469	19	.	.	PUNCT
ftr-465	470	1	at	at	ADP
ftr-465	470	2	3083	3083	NUM
ftr-465	470	3	.	.	PUNCT
ftr-465	471	1	for	for	ADP
ftr-465	471	2	cases	case	NOUN
ftr-465	471	3	dealing	deal	VERB
ftr-465	471	4	with	with	ADP
ftr-465	471	5	the	the	DET
ftr-465	471	6	"	"	PUNCT
ftr-465	471	7	active	active	ADJ
ftr-465	471	8	"	"	PUNCT
ftr-465	471	9	versus	versus	ADP
ftr-465	471	10	"	"	PUNCT
ftr-465	471	11	passive	passive	ADJ
ftr-465	471	12	"	"	PUNCT
ftr-465	471	13	income	income	NOUN
ftr-465	471	14	issue	issue	NOUN
ftr-465	471	15	,	,	PUNCT
ftr-465	471	16	see	see	VERB
ftr-465	471	17	disabled	disabled	ADJ
ftr-465	471	18	am	am	NOUN
ftr-465	471	19	.	.	PUNCT
ftr-465	472	1	veterans	veteran	NOUN
ftr-465	472	2	v.	v.	ADP
ftr-465	472	3	comnmissioner	comnmissioner	PROPN
ftr-465	472	4	,	,	PUNCT
ftr-465	472	5	942	942	NUM
ftr-465	472	6	f.2d	f.2d	NUM
ftr-465	472	7	309	309	NUM
ftr-465	472	8	(	(	PUNCT
ftr-465	472	9	6th	6th	ADJ
ftr-465	472	10	cir	cir	NOUN
ftr-465	472	11	.	.	PROPN
ftr-465	472	12	1991	1991	NUM
ftr-465	472	13	)	)	PUNCT
ftr-465	472	14	,	,	PUNCT
ftr-465	472	15	rev'g	rev'g	VERB
ftr-465	472	16	94	94	NUM
ftr-465	472	17	t.c	t.c	PROPN
ftr-465	472	18	.	.	PROPN
ftr-465	472	19	60	60	NUM
ftr-465	472	20	(	(	PUNCT
ftr-465	472	21	1990	1990	NUM
ftr-465	472	22	)	)	PUNCT
ftr-465	472	23	;	;	PUNCT
ftr-465	472	24	fraternal	fraternal	ADJ
ftr-465	472	25	order	order	NOUN
ftr-465	472	26	of	of	ADP
ftr-465	472	27	police	police	NOUN
ftr-465	472	28	,	,	PUNCT
ftr-465	472	29	illinois	illinois	PROPN
ftr-465	472	30	state	state	PROPN
ftr-465	472	31	troopers	troopers	PROPN
ftr-465	472	32	v.	v.	PROPN
ftr-465	472	33	commissioner	commissioner	PROPN
ftr-465	472	34	,	,	PUNCT
ftr-465	472	35	833	833	NUM
ftr-465	472	36	f.2d	f.2d	ADP
ftr-465	472	37	717	717	NUM
ftr-465	472	38	(	(	PUNCT
ftr-465	472	39	7th	7th	ADJ
ftr-465	472	40	cir	cir	NOUN
ftr-465	472	41	.	.	PUNCT
ftr-465	472	42	1987	1987	NUM
ftr-465	472	43	)	)	PUNCT
ftr-465	472	44	.	.	PUNCT
ftr-465	473	1	aff	aff	PROPN
ftr-465	473	2	g	g	PROPN
ftr-465	473	3	87	87	NUM
ftr-465	473	4	t.c	t.c	PROPN
ftr-465	473	5	.	.	PROPN
ftr-465	474	1	747	747	NUM
ftr-465	474	2	(	(	PUNCT
ftr-465	474	3	1986	1986	NUM
ftr-465	474	4	)	)	PUNCT
ftr-465	474	5	;	;	PUNCT
ftr-465	474	6	disabled	disabled	ADJ
ftr-465	474	7	am	am	NOUN
ftr-465	474	8	.	.	PUNCT
ftr-465	475	1	veterans	veterans	PROPN
ftr-465	475	2	v.	v.	ADP
ftr-465	475	3	united	united	PROPN
ftr-465	475	4	states	states	PROPN
ftr-465	475	5	,	,	PUNCT
ftr-465	475	6	650	650	NUM
ftr-465	475	7	f.2d	f.2d	NOUN
ftr-465	475	8	1178	1178	NUM
ftr-465	475	9	(	(	PUNCT
ftr-465	475	10	ct	ct	PROPN
ftr-465	475	11	.	.	PUNCT
ftr-465	475	12	cl	cl	NOUN
ftr-465	475	13	.	.	PROPN
ftr-465	475	14	1981	1981	NUM
ftr-465	475	15	)	)	PUNCT
ftr-465	475	16	;	;	PUNCT
ftr-465	475	17	national	national	ADJ
ftr-465	475	18	collegiate	collegiate	NOUN
ftr-465	475	19	athletic	athletic	ADJ
ftr-465	475	20	ass'n	ass'n	PROPN
ftr-465	475	21	v.	v.	PROPN
ftr-465	475	22	commissioner	commissioner	NOUN
ftr-465	475	23	,	,	PUNCT
ftr-465	475	24	92	92	NUM
ftr-465	475	25	t.c	t.c	NOUN
ftr-465	475	26	.	.	PROPN
ftr-465	475	27	456	456	NUM
ftr-465	475	28	(	(	PUNCT
ftr-465	475	29	1989	1989	NUM
ftr-465	475	30	)	)	PUNCT
ftr-465	475	31	.	.	PUNCT
ftr-465	476	1	rev'd	rev'd	VERB
ftr-465	476	2	on	on	ADP
ftr-465	476	3	other	other	ADJ
ftr-465	476	4	grounds	ground	NOUN
ftr-465	476	5	.	.	PUNCT
ftr-465	477	1	914	914	NUM
ftr-465	477	2	f.2d	f.2d	SYM
ftr-465	477	3	1417	1417	NUM
ftr-465	477	4	(	(	PUNCT
ftr-465	477	5	10th	10th	ADJ
ftr-465	477	6	cir	cir	NOUN
ftr-465	477	7	.	.	PROPN
ftr-465	477	8	1990	1990	NUM
ftr-465	477	9	)	)	PUNCT
ftr-465	477	10	;	;	PUNCT
ftr-465	477	11	national	national	ADJ
ftr-465	477	12	water	water	NOUN
ftr-465	477	13	well	well	ADV
ftr-465	477	14	ass'n	ass'n	PROPN
ftr-465	477	15	v.	v.	PROPN
ftr-465	477	16	commissioner	commissioner	NOUN
ftr-465	477	17	,	,	PUNCT
ftr-465	477	18	92	92	NUM
ftr-465	477	19	t.c	t.c	NOUN
ftr-465	477	20	.	.	PROPN
ftr-465	477	21	75	75	NUM
ftr-465	477	22	(	(	PUNCT
ftr-465	477	23	1989	1989	NUM
ftr-465	477	24	)	)	PUNCT
ftr-465	477	25	;	;	PUNCT
ftr-465	477	26	see	see	AUX
ftr-465	477	27	also	also	ADV
ftr-465	477	28	rev	rev	VERB
ftr-465	477	29	.	.	PUNCT
ftr-465	478	1	rul	rul	PROPN
ftr-465	478	2	.	.	PUNCT
ftr-465	479	1	81	81	NUM
ftr-465	479	2	-	-	PUNCT
ftr-465	479	3	178	178	NUM
ftr-465	479	4	,	,	PUNCT
ftr-465	479	5	1981	1981	NUM
ftr-465	479	6	-	-	SYM
ftr-465	479	7	2	2	NUM
ftr-465	479	8	c.b	c.b	PROPN
ftr-465	479	9	.	.	PROPN
ftr-465	479	10	135	135	NUM
ftr-465	479	11	.	.	X
ftr-465	479	12	19961	19961	NUM
ftr-465	479	13	florida	florida	PROPN
ftr-465	479	14	tax	tax	NOUN
ftr-465	479	15	review	review	NOUN
ftr-465	479	16	two	two	NUM
ftr-465	479	17	conclusions	conclusion	NOUN
ftr-465	479	18	can	can	AUX
ftr-465	479	19	be	be	AUX
ftr-465	479	20	drawn	draw	VERB
ftr-465	479	21	from	from	ADP
ftr-465	479	22	the	the	DET
ftr-465	479	23	committee	committee	NOUN
ftr-465	479	24	explanations	explanation	NOUN
ftr-465	479	25	.	.	PUNCT
ftr-465	480	1	first	first	ADV
ftr-465	480	2	,	,	PUNCT
ftr-465	480	3	by	by	ADP
ftr-465	480	4	creating	create	VERB
ftr-465	480	5	an	an	DET
ftr-465	480	6	artificial	artificial	ADJ
ftr-465	480	7	distinction	distinction	NOUN
ftr-465	480	8	between	between	ADP
ftr-465	480	9	active	active	ADJ
ftr-465	480	10	and	and	CCONJ
ftr-465	480	11	passive	passive	ADJ
ftr-465	480	12	investments	investment	NOUN
ftr-465	480	13	and	and	CCONJ
ftr-465	480	14	by	by	ADP
ftr-465	480	15	categorizing	categorize	VERB
ftr-465	480	16	rent	rent	NOUN
ftr-465	480	17	received	receive	VERB
ftr-465	480	18	from	from	ADP
ftr-465	480	19	the	the	DET
ftr-465	480	20	lease	lease	NOUN
ftr-465	480	21	of	of	ADP
ftr-465	480	22	real	real	ADJ
ftr-465	480	23	property	property	NOUN
ftr-465	480	24	as	as	ADP
ftr-465	480	25	passive	passive	ADJ
ftr-465	480	26	,	,	PUNCT
ftr-465	480	27	the	the	DET
ftr-465	480	28	1950	1950	NUM
ftr-465	480	29	congress	congress	NOUN
ftr-465	480	30	presumably	presumably	ADV
ftr-465	480	31	was	be	AUX
ftr-465	480	32	unconcerned	unconcerned	ADJ
ftr-465	480	33	that	that	SCONJ
ftr-465	480	34	an	an	DET
ftr-465	480	35	exempt	exempt	ADJ
ftr-465	480	36	organization	organization	NOUN
ftr-465	480	37	's	's	PART
ftr-465	480	38	tax	tax	NOUN
ftr-465	480	39	free	free	ADJ
ftr-465	480	40	rental	rental	ADJ
ftr-465	480	41	income	income	NOUN
ftr-465	480	42	could	could	AUX
ftr-465	480	43	put	put	VERB
ftr-465	480	44	it	it	PRON
ftr-465	480	45	in	in	ADP
ftr-465	480	46	a	a	DET
ftr-465	480	47	position	position	NOUN
ftr-465	480	48	to	to	PART
ftr-465	480	49	compete	compete	VERB
ftr-465	480	50	unfairly	unfairly	ADV
ftr-465	480	51	in	in	ADP
ftr-465	480	52	the	the	DET
ftr-465	480	53	rental	rental	ADJ
ftr-465	480	54	market	market	NOUN
ftr-465	480	55	by	by	ADP
ftr-465	480	56	lowering	lower	VERB
ftr-465	480	57	the	the	DET
ftr-465	480	58	rent	rent	NOUN
ftr-465	480	59	,	,	PUNCT
ftr-465	480	60	improving	improve	VERB
ftr-465	480	61	the	the	DET
ftr-465	480	62	property	property	NOUN
ftr-465	480	63	,	,	PUNCT
ftr-465	480	64	or	or	CCONJ
ftr-465	480	65	paying	pay	VERB
ftr-465	480	66	a	a	DET
ftr-465	480	67	higher	high	ADJ
ftr-465	480	68	purchase	purchase	NOUN
ftr-465	480	69	price	price	NOUN
ftr-465	480	70	for	for	ADP
ftr-465	480	71	additional	additional	ADJ
ftr-465	480	72	real	real	ADJ
ftr-465	480	73	property	property	NOUN
ftr-465	480	74	than	than	SCONJ
ftr-465	480	75	could	could	AUX
ftr-465	480	76	be	be	AUX
ftr-465	480	77	offered	offer	VERB
ftr-465	480	78	by	by	ADP
ftr-465	480	79	a	a	DET
ftr-465	480	80	taxable	taxable	ADJ
ftr-465	480	81	investor	investor	NOUN
ftr-465	480	82	.	.	PUNCT
ftr-465	481	1	nor	nor	CCONJ
ftr-465	481	2	was	be	AUX
ftr-465	481	3	there	there	PRON
ftr-465	481	4	apparent	apparent	ADJ
ftr-465	481	5	concern	concern	NOUN
ftr-465	481	6	that	that	SCONJ
ftr-465	481	7	the	the	DET
ftr-465	481	8	combination	combination	NOUN
ftr-465	481	9	of	of	ADP
ftr-465	481	10	tax	tax	NOUN
ftr-465	481	11	-	-	PUNCT
ftr-465	481	12	free	free	ADJ
ftr-465	481	13	current	current	ADJ
ftr-465	481	14	income	income	NOUN
ftr-465	481	15	and	and	CCONJ
ftr-465	481	16	freedom	freedom	NOUN
ftr-465	481	17	from	from	ADP
ftr-465	481	18	capital	capital	NOUN
ftr-465	481	19	gains	gain	NOUN
ftr-465	481	20	tax	tax	NOUN
ftr-465	481	21	on	on	ADP
ftr-465	481	22	an	an	DET
ftr-465	481	23	eventual	eventual	ADJ
ftr-465	481	24	sale	sale	NOUN
ftr-465	481	25	of	of	ADP
ftr-465	481	26	the	the	DET
ftr-465	481	27	real	real	ADJ
ftr-465	481	28	property	property	NOUN
ftr-465	481	29	could	could	AUX
ftr-465	481	30	put	put	VERB
ftr-465	481	31	the	the	DET
ftr-465	481	32	exempt	exempt	ADJ
ftr-465	481	33	organization	organization	NOUN
ftr-465	481	34	in	in	ADP
ftr-465	481	35	a	a	DET
ftr-465	481	36	position	position	NOUN
ftr-465	481	37	to	to	PART
ftr-465	481	38	accept	accept	VERB
ftr-465	481	39	a	a	DET
ftr-465	481	40	lower	low	ADJ
ftr-465	481	41	sales	sale	NOUN
ftr-465	481	42	price.67	price.67	VERB
ftr-465	481	43	the	the	DET
ftr-465	481	44	second	second	ADJ
ftr-465	481	45	conclusion	conclusion	NOUN
ftr-465	481	46	is	be	AUX
ftr-465	481	47	that	that	SCONJ
ftr-465	481	48	the	the	DET
ftr-465	481	49	1950	1950	NUM
ftr-465	481	50	congress	congress	NOUN
ftr-465	481	51	was	be	AUX
ftr-465	481	52	unconcerned	unconcerned	ADJ
ftr-465	481	53	that	that	SCONJ
ftr-465	481	54	a	a	DET
ftr-465	481	55	501(c)(3	501(c)(3	NUM
ftr-465	481	56	)	)	PUNCT
ftr-465	481	57	organization	organization	NOUN
ftr-465	481	58	's	's	PART
ftr-465	481	59	exempt	exempt	ADJ
ftr-465	481	60	dividends	dividend	NOUN
ftr-465	481	61	,	,	PUNCT
ftr-465	481	62	interest	interest	NOUN
ftr-465	481	63	,	,	PUNCT
ftr-465	481	64	and	and	CCONJ
ftr-465	481	65	capital	capital	NOUN
ftr-465	481	66	gains	gain	NOUN
ftr-465	481	67	could	could	AUX
ftr-465	481	68	put	put	VERB
ftr-465	481	69	it	it	PRON
ftr-465	481	70	in	in	ADP
ftr-465	481	71	a	a	DET
ftr-465	481	72	position	position	NOUN
ftr-465	481	73	to	to	PART
ftr-465	481	74	compete	compete	VERB
ftr-465	481	75	unfairly	unfairly	ADV
ftr-465	481	76	as	as	ADP
ftr-465	481	77	an	an	DET
ftr-465	481	78	investor	investor	NOUN
ftr-465	481	79	in	in	ADP
ftr-465	481	80	the	the	DET
ftr-465	481	81	capital	capital	NOUN
ftr-465	481	82	markets	market	NOUN
ftr-465	481	83	by	by	ADP
ftr-465	481	84	either	either	CCONJ
ftr-465	481	85	driving	drive	VERB
ftr-465	481	86	the	the	DET
ftr-465	481	87	rate	rate	NOUN
ftr-465	481	88	of	of	ADP
ftr-465	481	89	return	return	NOUN
ftr-465	481	90	down	down	ADP
ftr-465	481	91	or	or	CCONJ
ftr-465	481	92	by	by	ADP
ftr-465	481	93	outbidding	outbid	VERB
ftr-465	481	94	taxable	taxable	ADJ
ftr-465	481	95	investors	investor	NOUN
ftr-465	481	96	for	for	ADP
ftr-465	481	97	the	the	DET
ftr-465	481	98	investment	investment	NOUN
ftr-465	481	99	.	.	PUNCT
ftr-465	482	1	8	8	NUM
ftr-465	482	2	67	67	NUM
ftr-465	482	3	.	.	PUNCT
ftr-465	483	1	see	see	VERB
ftr-465	483	2	thomas	thomas	PROPN
ftr-465	483	3	j.	j.	PROPN
ftr-465	483	4	gallagher	gallagher	PROPN
ftr-465	483	5	,	,	PUNCT
ftr-465	483	6	iii	iii	PROPN
ftr-465	483	7	,	,	PUNCT
ftr-465	483	8	the	the	DET
ftr-465	483	9	taxation	taxation	NOUN
ftr-465	483	10	of	of	ADP
ftr-465	483	11	investments	investment	NOUN
ftr-465	483	12	by	by	ADP
ftr-465	483	13	pension	pension	NOUN
ftr-465	483	14	funds	fund	NOUN
ftr-465	483	15	and	and	CCONJ
ftr-465	483	16	other	other	ADJ
ftr-465	483	17	tax	tax	NOUN
ftr-465	483	18	-	-	PUNCT
ftr-465	483	19	exempt	exempt	ADJ
ftr-465	483	20	entities	entity	NOUN
ftr-465	483	21	,	,	PUNCT
ftr-465	483	22	67	67	NUM
ftr-465	483	23	taxes	taxis	NOUN
ftr-465	483	24	981	981	NUM
ftr-465	483	25	,	,	PUNCT
ftr-465	483	26	990	990	NUM
ftr-465	483	27	(	(	PUNCT
ftr-465	483	28	1989	1989	NUM
ftr-465	483	29	)	)	PUNCT
ftr-465	483	30	(	(	PUNCT
ftr-465	483	31	"	"	PUNCT
ftr-465	483	32	in	in	ADP
ftr-465	483	33	rev	rev	PROPN
ftr-465	483	34	.	.	PUNCT
ftr-465	483	35	rul	rul	PROPN
ftr-465	483	36	.	.	PUNCT
ftr-465	484	1	69	69	NUM
ftr-465	484	2	-	-	SYM
ftr-465	484	3	574	574	NUM
ftr-465	484	4	and	and	CCONJ
ftr-465	484	5	later	later	ADV
ftr-465	484	6	in	in	ADP
ftr-465	484	7	rev	rev	PROPN
ftr-465	484	8	.	.	PUNCT
ftr-465	485	1	rul	rul	NOUN
ftr-465	485	2	.	.	PUNCT
ftr-465	486	1	78	78	NUM
ftr-465	486	2	-	-	SYM
ftr-465	486	3	88	88	NUM
ftr-465	486	4	,	,	PUNCT
ftr-465	486	5	the	the	DET
ftr-465	486	6	irs	irs	PROPN
ftr-465	486	7	supported	support	VERB
ftr-465	486	8	an	an	DET
ftr-465	486	9	'	'	PUNCT
ftr-465	486	10	active	active	ADJ
ftr-465	486	11	'	'	PUNCT
ftr-465	486	12	versus	versus	ADP
ftr-465	486	13	'	'	PUNCT
ftr-465	486	14	passive	passive	ADJ
ftr-465	486	15	'	'	PUNCT
ftr-465	486	16	analysis	analysis	NOUN
ftr-465	486	17	for	for	ADP
ftr-465	486	18	determining	determine	VERB
ftr-465	486	19	whether	whether	SCONJ
ftr-465	486	20	a	a	DET
ftr-465	486	21	given	give	VERB
ftr-465	486	22	level	level	NOUN
ftr-465	486	23	of	of	ADP
ftr-465	486	24	activity	activity	NOUN
ftr-465	486	25	constituted	constitute	VERB
ftr-465	486	26	a	a	DET
ftr-465	486	27	trade	trade	NOUN
ftr-465	486	28	or	or	CCONJ
ftr-465	486	29	business	business	NOUN
ftr-465	486	30	for	for	ADP
ftr-465	486	31	purposes	purpose	NOUN
ftr-465	486	32	of	of	ADP
ftr-465	486	33	calculating	calculate	VERB
ftr-465	486	34	an	an	DET
ftr-465	486	35	entity	entity	NOUN
ftr-465	486	36	's	's	PART
ftr-465	486	37	ubti	ubti	NOUN
ftr-465	486	38	.	.	PUNCT
ftr-465	486	39	"	"	PUNCT
ftr-465	486	40	)	)	PUNCT
ftr-465	486	41	;	;	PUNCT
ftr-465	486	42	see	see	VERB
ftr-465	486	43	bittker	bittker	NOUN
ftr-465	486	44	&	&	CCONJ
ftr-465	486	45	rahdert	rahdert	PROPN
ftr-465	486	46	,	,	PUNCT
ftr-465	486	47	supra	supra	PROPN
ftr-465	486	48	note	note	NOUN
ftr-465	486	49	13	13	NUM
ftr-465	486	50	,	,	PUNCT
ftr-465	486	51	at	at	ADP
ftr-465	486	52	319	319	NUM
ftr-465	486	53	(	(	PUNCT
ftr-465	486	54	"	"	PUNCT
ftr-465	486	55	moreover	moreover	ADV
ftr-465	486	56	,	,	PUNCT
ftr-465	486	57	the	the	DET
ftr-465	486	58	labels	label	NOUN
ftr-465	486	59	'	'	PUNCT
ftr-465	486	60	active	active	ADJ
ftr-465	486	61	'	'	PUNCT
ftr-465	486	62	and	and	CCONJ
ftr-465	486	63	'	'	PUNCT
ftr-465	486	64	passive	passive	ADJ
ftr-465	486	65	'	'	PUNCT
ftr-465	486	66	were	be	AUX
ftr-465	486	67	accepted	accept	VERB
ftr-465	486	68	as	as	SCONJ
ftr-465	486	69	though	though	SCONJ
ftr-465	486	70	they	they	PRON
ftr-465	486	71	denoted	denote	VERB
ftr-465	486	72	self	self	NOUN
ftr-465	486	73	-	-	PUNCT
ftr-465	486	74	defining	define	VERB
ftr-465	486	75	and	and	CCONJ
ftr-465	486	76	clear	clear	ADV
ftr-465	486	77	-	-	PUNCT
ftr-465	486	78	cut	cut	VERB
ftr-465	486	79	compartments	compartment	NOUN
ftr-465	486	80	,	,	PUNCT
ftr-465	486	81	although	although	SCONJ
ftr-465	486	82	in	in	ADP
ftr-465	486	83	fact	fact	NOUN
ftr-465	486	84	the	the	DET
ftr-465	486	85	spectrum	spectrum	NOUN
ftr-465	486	86	of	of	ADP
ftr-465	486	87	profit	profit	NOUN
ftr-465	486	88	-	-	PUNCT
ftr-465	486	89	oriented	orient	VERB
ftr-465	486	90	activity	activity	NOUN
ftr-465	486	91	is	be	AUX
ftr-465	486	92	not	not	PART
ftr-465	486	93	readily	readily	ADV
ftr-465	486	94	bisected	bisect	VERB
ftr-465	486	95	.	.	PUNCT
ftr-465	487	1	"	"	PUNCT
ftr-465	487	2	)	)	PUNCT
ftr-465	487	3	.	.	PUNCT
ftr-465	488	1	68	68	NUM
ftr-465	488	2	.	.	PUNCT
ftr-465	488	3	see	see	VERB
ftr-465	488	4	bittker	bittker	NOUN
ftr-465	488	5	&	&	CCONJ
ftr-465	488	6	rahdert	rahdert	PROPN
ftr-465	488	7	,	,	PUNCT
ftr-465	488	8	supra	supra	PROPN
ftr-465	488	9	note	note	NOUN
ftr-465	488	10	13	13	NUM
ftr-465	488	11	,	,	PUNCT
ftr-465	488	12	at	at	ADP
ftr-465	488	13	319	319	NUM
ftr-465	488	14	.	.	PUNCT
ftr-465	489	1	equally	equally	ADV
ftr-465	489	2	mysterious	mysterious	ADJ
ftr-465	489	3	was	be	AUX
ftr-465	489	4	the	the	DET
ftr-465	489	5	unarticulated	unarticulated	ADJ
ftr-465	489	6	but	but	CCONJ
ftr-465	489	7	widely	widely	ADV
ftr-465	489	8	accepted	accept	VERB
ftr-465	489	9	assumption	assumption	NOUN
ftr-465	489	10	that	that	SCONJ
ftr-465	489	11	charities	charity	NOUN
ftr-465	489	12	would	would	AUX
ftr-465	489	13	compete	compete	VERB
ftr-465	489	14	unfairly	unfairly	ADV
ftr-465	489	15	with	with	ADP
ftr-465	489	16	their	their	PRON
ftr-465	489	17	taxable	taxable	ADJ
ftr-465	489	18	rivals	rival	NOUN
ftr-465	489	19	in	in	ADP
ftr-465	489	20	"	"	PUNCT
ftr-465	489	21	active	active	ADJ
ftr-465	489	22	"	"	PUNCT
ftr-465	489	23	manufacturing	manufacturing	NOUN
ftr-465	489	24	and	and	CCONJ
ftr-465	489	25	mercantile	mercantile	NOUN
ftr-465	489	26	pursuits	pursuit	NOUN
ftr-465	489	27	,	,	PUNCT
ftr-465	489	28	but	but	CCONJ
ftr-465	489	29	not	not	PART
ftr-465	489	30	in	in	ADP
ftr-465	489	31	"	"	PUNCT
ftr-465	489	32	passive	passive	ADJ
ftr-465	489	33	"	"	PUNCT
ftr-465	489	34	investment	investment	NOUN
ftr-465	489	35	areas	area	NOUN
ftr-465	489	36	.	.	PUNCT
ftr-465	490	1	no	no	DET
ftr-465	490	2	one	one	NOUN
ftr-465	490	3	suggested	suggest	VERB
ftr-465	490	4	,	,	PUNCT
ftr-465	490	5	for	for	ADP
ftr-465	490	6	example	example	NOUN
ftr-465	490	7	,	,	PUNCT
ftr-465	490	8	that	that	SCONJ
ftr-465	490	9	charities	charity	NOUN
ftr-465	490	10	would	would	AUX
ftr-465	490	11	lend	lend	VERB
ftr-465	490	12	their	their	PRON
ftr-465	490	13	endowment	endowment	ADJ
ftr-465	490	14	funds	fund	NOUN
ftr-465	490	15	or	or	CCONJ
ftr-465	490	16	rent	rent	VERB
ftr-465	490	17	their	their	PRON
ftr-465	490	18	real	real	ADJ
ftr-465	490	19	estate	estate	NOUN
ftr-465	490	20	for	for	ADP
ftr-465	490	21	less	less	ADJ
ftr-465	490	22	than	than	ADP
ftr-465	490	23	the	the	DET
ftr-465	490	24	going	go	VERB
ftr-465	490	25	rate	rate	NOUN
ftr-465	490	26	,	,	PUNCT
ftr-465	490	27	and	and	CCONJ
ftr-465	490	28	thus	thus	ADV
ftr-465	490	29	drive	drive	VERB
ftr-465	490	30	private	private	ADJ
ftr-465	490	31	investors	investor	NOUN
ftr-465	490	32	in	in	ADP
ftr-465	490	33	these	these	DET
ftr-465	490	34	areas	area	NOUN
ftr-465	490	35	out	out	ADP
ftr-465	490	36	of	of	ADP
ftr-465	490	37	business	business	NOUN
ftr-465	490	38	....	....	PUNCT
ftr-465	490	39	nor	nor	CCONJ
ftr-465	490	40	was	be	AUX
ftr-465	490	41	there	there	PRON
ftr-465	490	42	any	any	DET
ftr-465	490	43	discussion	discussion	NOUN
ftr-465	490	44	of	of	ADP
ftr-465	490	45	the	the	DET
ftr-465	490	46	possibility	possibility	NOUN
ftr-465	490	47	that	that	SCONJ
ftr-465	490	48	,	,	PUNCT
ftr-465	490	49	if	if	SCONJ
ftr-465	490	50	charities	charity	NOUN
ftr-465	490	51	increased	increase	VERB
ftr-465	490	52	their	their	PRON
ftr-465	490	53	ownership	ownership	NOUN
ftr-465	490	54	of	of	ADP
ftr-465	490	55	active	active	ADJ
ftr-465	490	56	business	business	NOUN
ftr-465	490	57	enterprises	enterprise	NOUN
ftr-465	490	58	,	,	PUNCT
ftr-465	490	59	they	they	PRON
ftr-465	490	60	would	would	AUX
ftr-465	490	61	correspondingly	correspondingly	ADV
ftr-465	490	62	reduce	reduce	VERB
ftr-465	490	63	their	their	PRON
ftr-465	490	64	ownership	ownership	NOUN
ftr-465	490	65	of	of	ADP
ftr-465	490	66	marketable	marketable	ADJ
ftr-465	490	67	securities	security	NOUN
ftr-465	490	68	and	and	CCONJ
ftr-465	490	69	other	other	ADJ
ftr-465	490	70	passive	passive	ADJ
ftr-465	490	71	investments	investment	NOUN
ftr-465	490	72	and	and	CCONJ
ftr-465	490	73	,	,	PUNCT
ftr-465	490	74	hence	hence	ADV
ftr-465	490	75	,	,	PUNCT
ftr-465	490	76	compete	compete	VERB
ftr-465	490	77	less	less	ADV
ftr-465	490	78	vigorously	vigorously	ADV
ftr-465	490	79	with	with	ADP
ftr-465	490	80	taxable	taxable	ADJ
ftr-465	490	81	investors	investor	NOUN
ftr-465	490	82	for	for	ADP
ftr-465	490	83	these	these	DET
ftr-465	490	84	assets	asset	NOUN
ftr-465	490	85	.	.	PUNCT
ftr-465	491	1	bittker	bittker	PROPN
ftr-465	491	2	&	&	CCONJ
ftr-465	491	3	rahdert	rahdert	PROPN
ftr-465	491	4	,	,	PUNCT
ftr-465	491	5	supra	supra	PROPN
ftr-465	491	6	note	note	NOUN
ftr-465	491	7	13	13	NUM
ftr-465	491	8	,	,	PUNCT
ftr-465	491	9	at	at	ADP
ftr-465	491	10	319	319	NUM
ftr-465	491	11	.	.	PUNCT
ftr-465	492	1	for	for	ADP
ftr-465	492	2	the	the	DET
ftr-465	492	3	view	view	NOUN
ftr-465	492	4	that	that	SCONJ
ftr-465	492	5	there	there	PRON
ftr-465	492	6	was	be	VERB
ftr-465	492	7	no	no	DET
ftr-465	492	8	clear	clear	ADJ
ftr-465	492	9	rationale	rationale	NOUN
ftr-465	492	10	for	for	ADP
ftr-465	492	11	exempting	exempt	VERB
ftr-465	492	12	"	"	PUNCT
ftr-465	492	13	passive	passive	ADJ
ftr-465	492	14	"	"	PUNCT
ftr-465	492	15	income	income	NOUN
ftr-465	492	16	,	,	PUNCT
ftr-465	492	17	see	see	VERB
ftr-465	492	18	kaplan	kaplan	PROPN
ftr-465	492	19	,	,	PUNCT
ftr-465	492	20	supra	supra	PROPN
ftr-465	492	21	note	note	PROPN
ftr-465	492	22	62	62	NUM
ftr-465	492	23	,	,	PUNCT
ftr-465	492	24	at	at	ADP
ftr-465	492	25	1466	1466	NUM
ftr-465	492	26	(	(	PUNCT
ftr-465	492	27	"	"	PUNCT
ftr-465	492	28	thus	thus	ADV
ftr-465	492	29	,	,	PUNCT
ftr-465	492	30	the	the	DET
ftr-465	492	31	unrelated	unrelated	ADJ
ftr-465	492	32	business	business	NOUN
ftr-465	492	33	income	income	NOUN
ftr-465	492	34	tax	tax	NOUN
ftr-465	492	35	lacks	lack	VERB
ftr-465	492	36	a	a	DET
ftr-465	492	37	consistent	consistent	ADJ
ftr-465	492	38	economic	economic	ADJ
ftr-465	492	39	underpinning	underpinning	NOUN
ftr-465	492	40	.	.	PUNCT
ftr-465	493	1	rather	rather	ADV
ftr-465	493	2	,	,	PUNCT
ftr-465	493	3	it	it	PRON
ftr-465	493	4	is	be	AUX
ftr-465	493	5	a	a	DET
ftr-465	493	6	political	political	ADJ
ftr-465	493	7	compromise	compromise	NOUN
ftr-465	493	8	that	that	PRON
ftr-465	493	9	keeps	keep	VERB
ftr-465	493	10	certain	certain	ADJ
ftr-465	493	11	customary	customary	ADJ
ftr-465	493	12	sources	source	NOUN
ftr-465	493	13	of	of	ADP
ftr-465	493	14	income	income	NOUN
ftr-465	493	15	-	-	PUNCT
ftr-465	493	16	interests	interest	NOUN
ftr-465	493	17	,	,	PUNCT
ftr-465	493	18	dividends	dividend	NOUN
ftr-465	493	19	,	,	PUNCT
ftr-465	493	20	rents	rent	NOUN
ftr-465	493	21	,	,	PUNCT
ftr-465	493	22	and	and	CCONJ
ftr-465	493	23	the	the	DET
ftr-465	493	24	like	like	ADJ
ftr-465	493	25	-	-	PUNCT
ftr-465	493	26	tax	tax	NOUN
ftr-465	493	27	-	-	PUNCT
ftr-465	493	28	free	free	ADJ
ftr-465	493	29	and	and	CCONJ
ftr-465	493	30	eliminates	eliminate	VERB
ftr-465	493	31	the	the	DET
ftr-465	493	32	perceived	perceive	VERB
ftr-465	493	33	tax	tax	NOUN
ftr-465	493	34	advantages	advantage	NOUN
ftr-465	493	35	of	of	ADP
ftr-465	493	36	actively	actively	ADV
ftr-465	493	37	conducting	conduct	VERB
ftr-465	493	38	'	'	PUNCT
ftr-465	493	39	unrelated	unrelated	ADJ
ftr-465	493	40	'	'	PUNCT
ftr-465	493	41	commercial	commercial	ADJ
ftr-465	493	42	operations	operation	NOUN
ftr-465	493	43	.	.	PUNCT
ftr-465	493	44	"	"	PUNCT
ftr-465	493	45	)	)	PUNCT
ftr-465	493	46	.	.	PUNCT
ftr-465	494	1	see	see	AUX
ftr-465	494	2	also	also	ADV
ftr-465	494	3	note	note	VERB
ftr-465	494	4	,	,	PUNCT
ftr-465	494	5	supra	supra	PROPN
ftr-465	494	6	note	note	NOUN
ftr-465	494	7	1	1	NUM
ftr-465	494	8	,	,	PUNCT
ftr-465	494	9	at	at	ADP
ftr-465	494	10	705	705	NUM
ftr-465	494	11	-	-	SYM
ftr-465	494	12	706	706	NUM
ftr-465	494	13	;	;	PUNCT
ftr-465	494	14	gallagher	gallagher	PROPN
ftr-465	494	15	,	,	PUNCT
ftr-465	494	16	supra	supra	PROPN
ftr-465	494	17	note	note	PROPN
ftr-465	494	18	67	67	NUM
ftr-465	494	19	,	,	PUNCT
ftr-465	494	20	at	at	ADP
ftr-465	494	21	989	989	NUM
ftr-465	494	22	-	-	SYM
ftr-465	494	23	92	92	NUM
ftr-465	494	24	(	(	PUNCT
ftr-465	494	25	mentioning	mention	VERB
ftr-465	494	26	several	several	ADJ
ftr-465	494	27	alternative	alternative	ADJ
ftr-465	494	28	theories	theory	NOUN
ftr-465	494	29	to	to	PART
ftr-465	494	30	support	support	VERB
ftr-465	494	31	the	the	DET
ftr-465	494	32	full	full	ADJ
ftr-465	494	33	or	or	CCONJ
ftr-465	494	34	partial	partial	ADJ
ftr-465	494	35	exemption	exemption	NOUN
ftr-465	494	36	of	of	ADP
ftr-465	494	37	investment	investment	NOUN
ftr-465	494	38	income	income	NOUN
ftr-465	494	39	received	receive	VERB
ftr-465	494	40	by	by	ADP
ftr-465	494	41	§	§	PROPN
ftr-465	494	42	501(c)(3	501(c)(3	NUM
ftr-465	494	43	)	)	PUNCT
ftr-465	494	44	organizations	organization	NOUN
ftr-465	494	45	:	:	PUNCT
ftr-465	494	46	(	(	PUNCT
ftr-465	494	47	1	1	X
ftr-465	494	48	)	)	PUNCT
ftr-465	494	49	inasmuch	inasmuch	ADJ
ftr-465	494	50	as	as	SCONJ
ftr-465	494	51	contributions	contribution	NOUN
ftr-465	494	52	to	to	ADP
ftr-465	494	53	such	such	ADJ
ftr-465	494	54	organizations	organization	NOUN
ftr-465	494	55	are	be	AUX
ftr-465	494	56	deductible	deductible	ADJ
ftr-465	494	57	and	and	CCONJ
ftr-465	494	58	thus	thus	ADV
ftr-465	494	59	excluded	exclude	VERB
ftr-465	494	60	from	from	ADP
ftr-465	494	61	the	the	DET
ftr-465	494	62	tax	tax	NOUN
ftr-465	494	63	base	base	NOUN
ftr-465	494	64	,	,	PUNCT
ftr-465	494	65	the	the	DET
ftr-465	494	66	investment	investment	NOUN
ftr-465	494	67	earnings	earning	NOUN
ftr-465	494	68	from	from	ADP
ftr-465	494	69	the	the	DET
ftr-465	494	70	contributions	contribution	NOUN
ftr-465	494	71	should	should	AUX
ftr-465	494	72	be	be	AUX
ftr-465	494	73	excluded	exclude	VERB
ftr-465	494	74	as	as	ADV
ftr-465	494	75	well	well	ADV
ftr-465	494	76	;	;	PUNCT
ftr-465	494	77	(	(	PUNCT
ftr-465	494	78	2	2	X
ftr-465	494	79	)	)	PUNCT
ftr-465	494	80	if	if	SCONJ
ftr-465	494	81	a	a	DET
ftr-465	494	82	portion	portion	NOUN
ftr-465	494	83	of	of	ADP
ftr-465	494	84	a	a	DET
ftr-465	494	85	contribution	contribution	NOUN
ftr-465	494	86	is	be	AUX
ftr-465	494	87	not	not	PART
ftr-465	494	88	deductible	deductible	ADJ
ftr-465	494	89	,	,	PUNCT
ftr-465	494	90	the	the	DET
ftr-465	494	91	same	same	ADJ
ftr-465	494	92	proportion	proportion	NOUN
ftr-465	494	93	[	[	X
ftr-465	494	94	vol	vol	NOUN
ftr-465	494	95	3:7	3:7	NUM
ftr-465	494	96	unfair	unfair	ADJ
ftr-465	494	97	business	business	NOUN
ftr-465	494	98	competition	competition	NOUN
ftr-465	494	99	thus	thus	ADV
ftr-465	494	100	,	,	PUNCT
ftr-465	494	101	although	although	SCONJ
ftr-465	494	102	both	both	PRON
ftr-465	494	103	an	an	DET
ftr-465	494	104	incorporated	incorporated	ADJ
ftr-465	494	105	feeder	feeder	NOUN
ftr-465	494	106	and	and	CCONJ
ftr-465	494	107	its	its	PRON
ftr-465	494	108	incorporated	incorporated	ADJ
ftr-465	494	109	competitor	competitor	NOUN
ftr-465	494	110	are	be	AUX
ftr-465	494	111	required	require	VERB
ftr-465	494	112	to	to	PART
ftr-465	494	113	pay	pay	VERB
ftr-465	494	114	corporate	corporate	ADJ
ftr-465	494	115	income	income	NOUN
ftr-465	494	116	tax	tax	NOUN
ftr-465	494	117	subsequent	subsequent	ADJ
ftr-465	494	118	to	to	ADP
ftr-465	494	119	the	the	DET
ftr-465	494	120	revenue	revenue	NOUN
ftr-465	494	121	act	act	NOUN
ftr-465	494	122	of	of	ADP
ftr-465	494	123	1950	1950	NUM
ftr-465	494	124	,	,	PUNCT
ftr-465	494	125	the	the	DET
ftr-465	494	126	501(c)(3	501(c)(3	NOUN
ftr-465	494	127	)	)	PUNCT
ftr-465	494	128	organization	organization	NOUN
ftr-465	494	129	,	,	PUNCT
ftr-465	494	130	unlike	unlike	ADP
ftr-465	494	131	the	the	DET
ftr-465	494	132	taxable	taxable	ADJ
ftr-465	494	133	shareholders	shareholder	NOUN
ftr-465	494	134	of	of	ADP
ftr-465	494	135	the	the	DET
ftr-465	494	136	competitor	competitor	NOUN
ftr-465	494	137	,	,	PUNCT
ftr-465	494	138	is	be	AUX
ftr-465	494	139	in	in	ADP
ftr-465	494	140	a	a	DET
ftr-465	494	141	position	position	NOUN
ftr-465	494	142	to	to	PART
ftr-465	494	143	receive	receive	VERB
ftr-465	494	144	dividends	dividend	NOUN
ftr-465	494	145	from	from	ADP
ftr-465	494	146	the	the	DET
ftr-465	494	147	feeder	feeder	NOUN
ftr-465	494	148	tax	tax	NOUN
ftr-465	494	149	-	-	PUNCT
ftr-465	494	150	free	free	ADJ
ftr-465	494	151	and	and	CCONJ
ftr-465	494	152	to	to	PART
ftr-465	494	153	sell	sell	VERB
ftr-465	494	154	its	its	PRON
ftr-465	494	155	shares	share	NOUN
ftr-465	494	156	of	of	ADP
ftr-465	494	157	stock	stock	NOUN
ftr-465	494	158	in	in	ADP
ftr-465	494	159	the	the	DET
ftr-465	494	160	feeder	feeder	NOUN
ftr-465	494	161	free	free	ADJ
ftr-465	494	162	of	of	ADP
ftr-465	494	163	capital	capital	NOUN
ftr-465	494	164	gains	gain	NOUN
ftr-465	494	165	tax	tax	NOUN
ftr-465	494	166	.	.	PUNCT
ftr-465	495	1	similarly	similarly	ADV
ftr-465	495	2	,	,	PUNCT
ftr-465	495	3	although	although	SCONJ
ftr-465	495	4	the	the	DET
ftr-465	495	5	section	section	NOUN
ftr-465	495	6	511	511	NUM
ftr-465	495	7	tax	tax	NOUN
ftr-465	495	8	imposed	impose	VERB
ftr-465	495	9	by	by	ADP
ftr-465	495	10	congress	congress	PROPN
ftr-465	495	11	on	on	ADP
ftr-465	495	12	the	the	DET
ftr-465	495	13	income	income	NOUN
ftr-465	495	14	of	of	ADP
ftr-465	495	15	an	an	DET
ftr-465	495	16	unincorporated	unincorporated	ADJ
ftr-465	495	17	,	,	PUNCT
ftr-465	495	18	unrelated	unrelated	ADJ
ftr-465	495	19	business	business	NOUN
ftr-465	495	20	conducted	conduct	VERB
ftr-465	495	21	by	by	ADP
ftr-465	495	22	a	a	DET
ftr-465	495	23	501(c)(3	501(c)(3	NUM
ftr-465	495	24	)	)	PUNCT
ftr-465	495	25	organization	organization	NOUN
ftr-465	495	26	,	,	PUNCT
ftr-465	495	27	or	or	CCONJ
ftr-465	495	28	by	by	ADP
ftr-465	495	29	a	a	DET
ftr-465	495	30	wholly	wholly	ADV
ftr-465	495	31	-	-	PUNCT
ftr-465	495	32	owned	own	VERB
ftr-465	495	33	pass	pass	NOUN
ftr-465	495	34	-	-	PUNCT
ftr-465	495	35	through	through	ADP
ftr-465	495	36	entity	entity	NOUN
ftr-465	495	37	,	,	PUNCT
ftr-465	495	38	prevented	prevent	VERB
ftr-465	495	39	the	the	DET
ftr-465	495	40	501(c)(3	501(c)(3	NOUN
ftr-465	495	41	)	)	PUNCT
ftr-465	495	42	organization	organization	NOUN
ftr-465	495	43	from	from	ADP
ftr-465	495	44	receiving	receive	VERB
ftr-465	495	45	larger	large	ADJ
ftr-465	495	46	distributions	distribution	NOUN
ftr-465	495	47	of	of	ADP
ftr-465	495	48	tax	tax	NOUN
ftr-465	495	49	-	-	PUNCT
ftr-465	495	50	free	free	ADJ
ftr-465	495	51	current	current	ADJ
ftr-465	495	52	income	income	NOUN
ftr-465	495	53	from	from	ADP
ftr-465	495	54	the	the	DET
ftr-465	495	55	business	business	NOUN
ftr-465	495	56	for	for	ADP
ftr-465	495	57	nonbusiness	nonbusiness	ADJ
ftr-465	495	58	use	use	NOUN
ftr-465	495	59	than	than	SCONJ
ftr-465	495	60	could	could	AUX
ftr-465	495	61	be	be	AUX
ftr-465	495	62	received	receive	VERB
ftr-465	495	63	by	by	ADP
ftr-465	495	64	a	a	DET
ftr-465	495	65	taxable	taxable	ADJ
ftr-465	495	66	investor	investor	NOUN
ftr-465	495	67	,	,	PUNCT
ftr-465	495	68	the	the	DET
ftr-465	495	69	charity	charity	NOUN
ftr-465	495	70	was	be	AUX
ftr-465	495	71	still	still	ADV
ftr-465	495	72	in	in	ADP
ftr-465	495	73	a	a	DET
ftr-465	495	74	position	position	NOUN
ftr-465	495	75	to	to	PART
ftr-465	495	76	realize	realize	VERB
ftr-465	495	77	a	a	DET
ftr-465	495	78	higher	high	ADJ
ftr-465	495	79	total	total	ADJ
ftr-465	495	80	return	return	NOUN
ftr-465	495	81	on	on	ADP
ftr-465	495	82	the	the	DET
ftr-465	495	83	investment	investment	NOUN
ftr-465	495	84	by	by	ADP
ftr-465	495	85	eventually	eventually	ADV
ftr-465	495	86	selling	sell	VERB
ftr-465	495	87	the	the	DET
ftr-465	495	88	noninventory	noninventory	ADJ
ftr-465	495	89	assets	asset	NOUN
ftr-465	495	90	of	of	ADP
ftr-465	495	91	the	the	DET
ftr-465	495	92	unrelated	unrelated	ADJ
ftr-465	495	93	business	business	NOUN
ftr-465	495	94	free	free	ADJ
ftr-465	495	95	of	of	ADP
ftr-465	495	96	capital	capital	NOUN
ftr-465	495	97	gains	gain	NOUN
ftr-465	495	98	tax	tax	NOUN
ftr-465	495	99	.	.	PUNCT
ftr-465	496	1	assume	assume	VERB
ftr-465	496	2	that	that	SCONJ
ftr-465	496	3	the	the	DET
ftr-465	496	4	1950	1950	NUM
ftr-465	496	5	congress	congress	PROPN
ftr-465	496	6	had	have	AUX
ftr-465	496	7	elected	elect	VERB
ftr-465	496	8	to	to	PART
ftr-465	496	9	level	level	VERB
ftr-465	496	10	the	the	DET
ftr-465	496	11	playing	play	VERB
ftr-465	496	12	field	field	NOUN
ftr-465	496	13	for	for	ADP
ftr-465	496	14	market	market	NOUN
ftr-465	496	15	share	share	NOUN
ftr-465	496	16	competition	competition	NOUN
ftr-465	496	17	by	by	ADP
ftr-465	496	18	requiring	require	VERB
ftr-465	496	19	the	the	DET
ftr-465	496	20	feeder	feeder	NOUN
ftr-465	496	21	to	to	PART
ftr-465	496	22	maintain	maintain	VERB
ftr-465	496	23	competitive	competitive	ADJ
ftr-465	496	24	prices	price	NOUN
ftr-465	496	25	and	and	CCONJ
ftr-465	496	26	by	by	ADP
ftr-465	496	27	affording	afford	VERB
ftr-465	496	28	the	the	DET
ftr-465	496	29	feeder	feeder	NOUN
ftr-465	496	30	an	an	DET
ftr-465	496	31	option	option	NOUN
ftr-465	496	32	to	to	PART
ftr-465	496	33	distribute	distribute	VERB
ftr-465	496	34	a	a	DET
ftr-465	496	35	tax	tax	NOUN
ftr-465	496	36	equivalent	equivalent	NOUN
ftr-465	496	37	amount	amount	NOUN
ftr-465	496	38	plus	plus	CCONJ
ftr-465	496	39	an	an	DET
ftr-465	496	40	amount	amount	NOUN
ftr-465	496	41	representing	represent	VERB
ftr-465	496	42	an	an	DET
ftr-465	496	43	adequate	adequate	ADJ
ftr-465	496	44	return	return	NOUN
ftr-465	496	45	on	on	ADP
ftr-465	496	46	investment	investment	NOUN
ftr-465	496	47	to	to	ADP
ftr-465	496	48	the	the	DET
ftr-465	496	49	501(c)(3	501(c)(3	NOUN
ftr-465	496	50	)	)	PUNCT
ftr-465	496	51	organization	organization	NOUN
ftr-465	496	52	for	for	ADP
ftr-465	496	53	its	its	PRON
ftr-465	496	54	exempt	exempt	ADJ
ftr-465	496	55	purposes	purpose	NOUN
ftr-465	496	56	as	as	ADP
ftr-465	496	57	an	an	DET
ftr-465	496	58	alternative	alternative	NOUN
ftr-465	496	59	to	to	ADP
ftr-465	496	60	the	the	DET
ftr-465	496	61	imposition	imposition	NOUN
ftr-465	496	62	of	of	ADP
ftr-465	496	63	the	the	DET
ftr-465	496	64	corporate	corporate	ADJ
ftr-465	496	65	tax	tax	NOUN
ftr-465	496	66	.	.	PUNCT
ftr-465	497	1	if	if	SCONJ
ftr-465	497	2	the	the	DET
ftr-465	497	3	feeder	feeder	NOUN
ftr-465	497	4	in	in	ADP
ftr-465	497	5	the	the	DET
ftr-465	497	6	previous	previous	ADJ
ftr-465	497	7	example	example	NOUN
ftr-465	497	8	receives	receive	VERB
ftr-465	497	9	$	$	SYM
ftr-465	497	10	100x	100x	NUM
ftr-465	497	11	taxable	taxable	ADJ
ftr-465	497	12	income	income	NOUN
ftr-465	497	13	from	from	ADP
ftr-465	497	14	the	the	DET
ftr-465	497	15	sale	sale	NOUN
ftr-465	497	16	of	of	ADP
ftr-465	497	17	ice	ice	NOUN
ftr-465	497	18	cream	cream	NOUN
ftr-465	497	19	and	and	CCONJ
ftr-465	497	20	distributes	distribute	VERB
ftr-465	497	21	to	to	ADP
ftr-465	497	22	the	the	DET
ftr-465	497	23	university	university	NOUN
ftr-465	497	24	for	for	ADP
ftr-465	497	25	its	its	PRON
ftr-465	497	26	educational	educational	ADJ
ftr-465	497	27	purposes	purpose	NOUN
ftr-465	497	28	a	a	DET
ftr-465	497	29	tax	tax	NOUN
ftr-465	497	30	equivalent	equivalent	ADJ
ftr-465	497	31	amount	amount	NOUN
ftr-465	497	32	of	of	ADP
ftr-465	497	33	$	$	SYM
ftr-465	497	34	35x	35x	NUM
ftr-465	497	35	plus	plus	CCONJ
ftr-465	497	36	an	an	DET
ftr-465	497	37	additional	additional	ADJ
ftr-465	497	38	$	$	SYM
ftr-465	497	39	15x	15x	NUM
ftr-465	497	40	representing	represent	VERB
ftr-465	497	41	an	an	DET
ftr-465	497	42	adequate	adequate	ADJ
ftr-465	497	43	return	return	NOUN
ftr-465	497	44	on	on	ADP
ftr-465	497	45	investment	investment	NOUN
ftr-465	497	46	,	,	PUNCT
ftr-465	497	47	the	the	DET
ftr-465	497	48	university	university	NOUN
ftr-465	497	49	would	would	AUX
ftr-465	497	50	receive	receive	VERB
ftr-465	497	51	the	the	DET
ftr-465	497	52	entire	entire	ADJ
ftr-465	497	53	$	$	SYM
ftr-465	497	54	50x	50x	NUM
ftr-465	497	55	undiminished	undiminishe	VERB
ftr-465	497	56	by	by	ADP
ftr-465	497	57	tax	tax	NOUN
ftr-465	497	58	.	.	PUNCT
ftr-465	498	1	on	on	ADP
ftr-465	498	2	the	the	DET
ftr-465	498	3	other	other	ADJ
ftr-465	498	4	hand	hand	NOUN
ftr-465	498	5	,	,	PUNCT
ftr-465	498	6	the	the	DET
ftr-465	498	7	taxable	taxable	ADJ
ftr-465	498	8	shareholders	shareholder	NOUN
ftr-465	498	9	of	of	ADP
ftr-465	498	10	the	the	DET
ftr-465	498	11	competitor	competitor	NOUN
ftr-465	498	12	who	who	PRON
ftr-465	498	13	receive	receive	VERB
ftr-465	498	14	an	an	DET
ftr-465	498	15	equivalent	equivalent	ADJ
ftr-465	498	16	$	$	SYM
ftr-465	498	17	15x	15x	NOUN
ftr-465	498	18	return	return	VERB
ftr-465	498	19	on	on	ADP
ftr-465	498	20	investment	investment	NOUN
ftr-465	498	21	in	in	ADP
ftr-465	498	22	the	the	DET
ftr-465	498	23	form	form	NOUN
ftr-465	498	24	of	of	ADP
ftr-465	498	25	a	a	DET
ftr-465	498	26	dividend	dividend	NOUN
ftr-465	498	27	would	would	AUX
ftr-465	498	28	,	,	PUNCT
ftr-465	498	29	in	in	ADP
ftr-465	498	30	the	the	DET
ftr-465	498	31	assumed	assumed	ADJ
ftr-465	498	32	35	35	NUM
ftr-465	498	33	%	%	NOUN
ftr-465	498	34	tax	tax	NOUN
ftr-465	498	35	bracket	bracket	NOUN
ftr-465	498	36	,	,	PUNCT
ftr-465	498	37	retain	retain	VERB
ftr-465	498	38	only	only	ADV
ftr-465	498	39	$	$	SYM
ftr-465	498	40	9.75x	9.75x	NUM
ftr-465	498	41	.	.	PUNCT
ftr-465	499	1	had	have	AUX
ftr-465	499	2	the	the	DET
ftr-465	499	3	feeder	feeder	NOUN
ftr-465	499	4	been	be	AUX
ftr-465	499	5	required	require	VERB
ftr-465	499	6	to	to	PART
ftr-465	499	7	pay	pay	VERB
ftr-465	499	8	federal	federal	ADJ
ftr-465	499	9	income	income	NOUN
ftr-465	499	10	tax	tax	NOUN
ftr-465	499	11	and	and	CCONJ
ftr-465	499	12	had	have	VERB
ftr-465	499	13	both	both	CCONJ
ftr-465	499	14	the	the	DET
ftr-465	499	15	feeder	feeder	NOUN
ftr-465	499	16	and	and	CCONJ
ftr-465	499	17	its	its	PRON
ftr-465	499	18	taxable	taxable	ADJ
ftr-465	499	19	competitor	competitor	NOUN
ftr-465	499	20	declared	declare	VERB
ftr-465	499	21	a	a	DET
ftr-465	499	22	$	$	SYM
ftr-465	499	23	15x	15x	NOUN
ftr-465	499	24	dividend	dividend	NOUN
ftr-465	499	25	,	,	PUNCT
ftr-465	499	26	the	the	DET
ftr-465	499	27	exempt	exempt	ADJ
ftr-465	499	28	university	university	NOUN
ftr-465	499	29	would	would	AUX
ftr-465	499	30	have	have	AUX
ftr-465	499	31	retained	retain	VERB
ftr-465	499	32	$	$	SYM
ftr-465	499	33	15x	15x	NUM
ftr-465	499	34	of	of	ADP
ftr-465	499	35	the	the	DET
ftr-465	499	36	dividend	dividend	NOUN
ftr-465	499	37	and	and	CCONJ
ftr-465	499	38	the	the	DET
ftr-465	499	39	taxable	taxable	ADJ
ftr-465	499	40	shareholders	shareholder	NOUN
ftr-465	499	41	of	of	ADP
ftr-465	499	42	the	the	DET
ftr-465	499	43	competitor	competitor	NOUN
ftr-465	499	44	would	would	AUX
ftr-465	499	45	have	have	AUX
ftr-465	499	46	retained	retain	VERB
ftr-465	499	47	$	$	SYM
ftr-465	499	48	9.75x	9.75x	NUM
ftr-465	499	49	.	.	PUNCT
ftr-465	500	1	alternatively	alternatively	ADV
ftr-465	500	2	,	,	PUNCT
ftr-465	500	3	assume	assume	VERB
ftr-465	500	4	that	that	SCONJ
ftr-465	500	5	in	in	ADP
ftr-465	500	6	lieu	lieu	NOUN
ftr-465	500	7	of	of	ADP
ftr-465	500	8	the	the	DET
ftr-465	500	9	section	section	NOUN
ftr-465	500	10	511	511	NUM
ftr-465	500	11	tax	tax	NOUN
ftr-465	500	12	,	,	PUNCT
ftr-465	500	13	an	an	DET
ftr-465	500	14	unrelated	unrelated	ADJ
ftr-465	500	15	business	business	NOUN
ftr-465	500	16	wholly	wholly	ADV
ftr-465	500	17	-	-	PUNCT
ftr-465	500	18	owned	own	VERB
ftr-465	500	19	by	by	ADP
ftr-465	500	20	a	a	DET
ftr-465	500	21	501(c)(3	501(c)(3	NUM
ftr-465	500	22	)	)	PUNCT
ftr-465	500	23	organization	organization	NOUN
ftr-465	500	24	or	or	CCONJ
ftr-465	500	25	conducted	conduct	VERB
ftr-465	500	26	through	through	ADP
ftr-465	500	27	a	a	PRON
ftr-465	500	28	of	of	ADP
ftr-465	500	29	investment	investment	NOUN
ftr-465	500	30	earnings	earning	NOUN
ftr-465	500	31	therefrom	therefrom	NOUN
ftr-465	500	32	should	should	AUX
ftr-465	500	33	not	not	PART
ftr-465	500	34	be	be	AUX
ftr-465	500	35	excluded	exclude	VERB
ftr-465	500	36	;	;	PUNCT
ftr-465	500	37	(	(	PUNCT
ftr-465	500	38	3	3	X
ftr-465	500	39	)	)	PUNCT
ftr-465	500	40	citing	cite	VERB
ftr-465	500	41	george	george	PROPN
ftr-465	500	42	break	break	PROPN
ftr-465	500	43	&	&	CCONJ
ftr-465	500	44	joseph	joseph	PROPN
ftr-465	500	45	a.	a.	PROPN
ftr-465	500	46	pechman	pechman	PROPN
ftr-465	500	47	,	,	PUNCT
ftr-465	500	48	relationship	relationship	NOUN
ftr-465	500	49	between	between	ADP
ftr-465	500	50	the	the	DET
ftr-465	500	51	corporation	corporation	NOUN
ftr-465	500	52	and	and	CCONJ
ftr-465	500	53	individual	individual	ADJ
ftr-465	500	54	income	income	NOUN
ftr-465	500	55	taxes	taxis	NOUN
ftr-465	500	56	,	,	PUNCT
ftr-465	500	57	28	28	NUM
ftr-465	500	58	nat'l	nat'l	PROPN
ftr-465	500	59	tax	tax	NOUN
ftr-465	500	60	j.	j.	PROPN
ftr-465	500	61	341,344	341,344	NUM
ftr-465	500	62	(	(	PUNCT
ftr-465	500	63	1975	1975	NUM
ftr-465	500	64	)	)	PUNCT
ftr-465	500	65	,	,	PUNCT
ftr-465	500	66	a	a	DET
ftr-465	500	67	moderate	moderate	ADJ
ftr-465	500	68	tax	tax	NOUN
ftr-465	500	69	on	on	ADP
ftr-465	500	70	investment	investment	NOUN
ftr-465	500	71	income	income	NOUN
ftr-465	500	72	would	would	AUX
ftr-465	500	73	"	"	PUNCT
ftr-465	500	74	reduce	reduce	VERB
ftr-465	500	75	their	their	PRON
ftr-465	500	76	ability	ability	NOUN
ftr-465	500	77	to	to	PART
ftr-465	500	78	finance	finance	VERB
ftr-465	500	79	activities	activity	NOUN
ftr-465	500	80	not	not	PART
ftr-465	500	81	directly	directly	ADV
ftr-465	500	82	supported	support	VERB
ftr-465	500	83	by	by	ADP
ftr-465	500	84	the	the	DET
ftr-465	500	85	public	public	NOUN
ftr-465	500	86	"	"	PUNCT
ftr-465	500	87	;	;	PUNCT
ftr-465	500	88	(	(	PUNCT
ftr-465	500	89	4	4	X
ftr-465	500	90	)	)	PUNCT
ftr-465	500	91	citing	cite	VERB
ftr-465	500	92	hansmann	hansmann	NOUN
ftr-465	500	93	,	,	PUNCT
ftr-465	500	94	supra	supra	PROPN
ftr-465	500	95	note	note	PROPN
ftr-465	500	96	16	16	NUM
ftr-465	500	97	,	,	PUNCT
ftr-465	500	98	the	the	DET
ftr-465	500	99	exemption	exemption	NOUN
ftr-465	500	100	promotes	promote	VERB
ftr-465	500	101	efficiency	efficiency	NOUN
ftr-465	500	102	in	in	ADP
ftr-465	500	103	areas	area	NOUN
ftr-465	500	104	underserved	underserve	VERB
ftr-465	500	105	by	by	ADP
ftr-465	500	106	the	the	DET
ftr-465	500	107	private	private	ADJ
ftr-465	500	108	sector	sector	NOUN
ftr-465	500	109	and	and	CCONJ
ftr-465	500	110	compensates	compensate	NOUN
ftr-465	500	111	for	for	ADP
ftr-465	500	112	nonprofits	nonprofit	NOUN
ftr-465	500	113	'	'	PART
ftr-465	500	114	lack	lack	NOUN
ftr-465	500	115	of	of	ADP
ftr-465	500	116	access	access	NOUN
ftr-465	500	117	to	to	ADP
ftr-465	500	118	equity	equity	NOUN
ftr-465	500	119	capital	capital	NOUN
ftr-465	500	120	)	)	PUNCT
ftr-465	500	121	.	.	PUNCT
ftr-465	501	1	"	"	PUNCT
ftr-465	501	2	the	the	DET
ftr-465	501	3	contrary	contrary	ADJ
ftr-465	501	4	argument	argument	NOUN
ftr-465	501	5	,	,	PUNCT
ftr-465	501	6	that	that	SCONJ
ftr-465	501	7	the	the	DET
ftr-465	501	8	earnings	earning	NOUN
ftr-465	501	9	should	should	AUX
ftr-465	501	10	be	be	AUX
ftr-465	501	11	exempt	exempt	ADJ
ftr-465	501	12	because	because	SCONJ
ftr-465	501	13	they	they	PRON
ftr-465	501	14	are	be	AUX
ftr-465	501	15	used	use	VERB
ftr-465	501	16	in	in	ADP
ftr-465	501	17	furtherance	furtherance	NOUN
ftr-465	501	18	of	of	ADP
ftr-465	501	19	the	the	DET
ftr-465	501	20	entity	entity	NOUN
ftr-465	501	21	's	's	PART
ftr-465	501	22	exempt	exempt	ADJ
ftr-465	501	23	purpose	purpose	NOUN
ftr-465	501	24	recalls	recall	VERB
ftr-465	501	25	the	the	DET
ftr-465	501	26	destination	destination	NOUN
ftr-465	501	27	of	of	ADP
ftr-465	501	28	income	income	NOUN
ftr-465	501	29	test	test	NOUN
ftr-465	501	30	rejected	reject	VERB
ftr-465	501	31	in	in	ADP
ftr-465	501	32	the	the	DET
ftr-465	501	33	1950s	1950	NOUN
ftr-465	501	34	legislation	legislation	NOUN
ftr-465	501	35	.	.	PUNCT
ftr-465	501	36	"	"	PUNCT
ftr-465	502	1	gallagher	gallagher	PROPN
ftr-465	502	2	,	,	PUNCT
ftr-465	502	3	supra	supra	PROPN
ftr-465	502	4	note	note	PROPN
ftr-465	502	5	67	67	NUM
ftr-465	502	6	,	,	PUNCT
ftr-465	502	7	at	at	ADP
ftr-465	502	8	991	991	NUM
ftr-465	502	9	.	.	PUNCT
ftr-465	503	1	it	it	PRON
ftr-465	503	2	is	be	AUX
ftr-465	503	3	the	the	DET
ftr-465	503	4	position	position	NOUN
ftr-465	503	5	of	of	ADP
ftr-465	503	6	this	this	DET
ftr-465	503	7	article	article	NOUN
ftr-465	503	8	that	that	SCONJ
ftr-465	503	9	congress	congress	PROPN
ftr-465	503	10	should	should	AUX
ftr-465	503	11	have	have	AUX
ftr-465	503	12	been	be	AUX
ftr-465	503	13	able	able	ADJ
ftr-465	503	14	to	to	PART
ftr-465	503	15	live	live	VERB
ftr-465	503	16	with	with	ADP
ftr-465	503	17	the	the	DET
ftr-465	503	18	destination	destination	NOUN
ftr-465	503	19	of	of	ADP
ftr-465	503	20	income	income	NOUN
ftr-465	503	21	test	test	NOUN
ftr-465	503	22	had	have	VERB
ftr-465	503	23	the	the	DET
ftr-465	503	24	problem	problem	NOUN
ftr-465	503	25	of	of	ADP
ftr-465	503	26	unfair	unfair	ADJ
ftr-465	503	27	competition	competition	NOUN
ftr-465	503	28	been	be	AUX
ftr-465	503	29	resolved	resolve	VERB
ftr-465	503	30	through	through	ADP
ftr-465	503	31	distribution	distribution	NOUN
ftr-465	503	32	of	of	ADP
ftr-465	503	33	the	the	DET
ftr-465	503	34	tax	tax	NOUN
ftr-465	503	35	on	on	ADP
ftr-465	503	36	feeders	feeder	NOUN
ftr-465	503	37	and	and	CCONJ
ftr-465	503	38	unrelated	unrelated	ADJ
ftr-465	503	39	businesses	business	NOUN
ftr-465	503	40	to	to	ADP
ftr-465	503	41	the	the	DET
ftr-465	503	42	§	§	PROPN
ftr-465	503	43	501(c)(3	501(c)(3	NUM
ftr-465	503	44	)	)	PUNCT
ftr-465	503	45	organization	organization	NOUN
ftr-465	503	46	for	for	ADP
ftr-465	503	47	its	its	PRON
ftr-465	503	48	exempt	exempt	ADJ
ftr-465	503	49	purposes	purpose	NOUN
ftr-465	503	50	.	.	PUNCT
ftr-465	504	1	19961	19961	NUM
ftr-465	504	2	florida	florida	PROPN
ftr-465	504	3	tax	tax	NOUN
ftr-465	504	4	review	review	NOUN
ftr-465	504	5	wholly	wholly	ADV
ftr-465	504	6	-	-	PUNCT
ftr-465	504	7	owned	own	VERB
ftr-465	504	8	pass	pass	NOUN
ftr-465	504	9	-	-	PUNCT
ftr-465	504	10	through	through	ADP
ftr-465	504	11	entity	entity	NOUN
ftr-465	504	12	is	be	AUX
ftr-465	504	13	afforded	afford	VERB
ftr-465	504	14	the	the	DET
ftr-465	504	15	same	same	ADJ
ftr-465	504	16	option	option	NOUN
ftr-465	504	17	to	to	PART
ftr-465	504	18	maintain	maintain	VERB
ftr-465	504	19	competitive	competitive	ADJ
ftr-465	504	20	prices	price	NOUN
ftr-465	504	21	,	,	PUNCT
ftr-465	504	22	and	and	CCONJ
ftr-465	504	23	to	to	PART
ftr-465	504	24	distribute	distribute	VERB
ftr-465	504	25	a	a	DET
ftr-465	504	26	tax	tax	NOUN
ftr-465	504	27	equivalent	equivalent	NOUN
ftr-465	504	28	amount	amount	NOUN
ftr-465	504	29	plus	plus	CCONJ
ftr-465	504	30	an	an	DET
ftr-465	504	31	amount	amount	NOUN
ftr-465	504	32	representing	represent	VERB
ftr-465	504	33	an	an	DET
ftr-465	504	34	adequate	adequate	ADJ
ftr-465	504	35	return	return	NOUN
ftr-465	504	36	on	on	ADP
ftr-465	504	37	investment	investment	NOUN
ftr-465	504	38	to	to	ADP
ftr-465	504	39	the	the	DET
ftr-465	504	40	exempt	exempt	ADJ
ftr-465	504	41	organization	organization	NOUN
ftr-465	504	42	for	for	ADP
ftr-465	504	43	its	its	PRON
ftr-465	504	44	charitable	charitable	ADJ
ftr-465	504	45	purposes	purpose	NOUN
ftr-465	504	46	.	.	PUNCT
ftr-465	505	1	if	if	SCONJ
ftr-465	505	2	both	both	CCONJ
ftr-465	505	3	the	the	DET
ftr-465	505	4	unrelated	unrelated	ADJ
ftr-465	505	5	business	business	NOUN
ftr-465	505	6	and	and	CCONJ
ftr-465	505	7	the	the	DET
ftr-465	505	8	competitor	competitor	NOUN
ftr-465	505	9	owned	own	VERB
ftr-465	505	10	by	by	ADP
ftr-465	505	11	taxable	taxable	ADJ
ftr-465	505	12	investors	investor	NOUN
ftr-465	505	13	earn	earn	VERB
ftr-465	505	14	$	$	SYM
ftr-465	505	15	100x	100x	NUM
ftr-465	505	16	taxable	taxable	ADJ
ftr-465	505	17	income	income	NOUN
ftr-465	505	18	for	for	ADP
ftr-465	505	19	the	the	DET
ftr-465	505	20	taxable	taxable	ADJ
ftr-465	505	21	year	year	NOUN
ftr-465	505	22	from	from	ADP
ftr-465	505	23	a	a	DET
ftr-465	505	24	sale	sale	NOUN
ftr-465	505	25	of	of	ADP
ftr-465	505	26	ice	ice	NOUN
ftr-465	505	27	cream	cream	NOUN
ftr-465	505	28	of	of	ADP
ftr-465	505	29	comparable	comparable	ADJ
ftr-465	505	30	quality	quality	NOUN
ftr-465	505	31	and	and	CCONJ
ftr-465	505	32	both	both	PRON
ftr-465	505	33	distribute	distribute	VERB
ftr-465	505	34	$	$	SYM
ftr-465	505	35	50x	50x	NUM
ftr-465	505	36	to	to	ADP
ftr-465	505	37	their	their	PRON
ftr-465	505	38	respective	respective	ADJ
ftr-465	505	39	owners	owner	NOUN
ftr-465	505	40	,	,	PUNCT
ftr-465	505	41	the	the	DET
ftr-465	505	42	university	university	NOUN
ftr-465	505	43	will	will	AUX
ftr-465	505	44	retain	retain	VERB
ftr-465	505	45	the	the	DET
ftr-465	505	46	entire	entire	ADJ
ftr-465	505	47	$	$	SYM
ftr-465	505	48	50x	50x	NUM
ftr-465	505	49	undiminished	undiminishe	VERB
ftr-465	505	50	by	by	ADP
ftr-465	505	51	tax	tax	NOUN
ftr-465	505	52	and	and	CCONJ
ftr-465	505	53	the	the	DET
ftr-465	505	54	taxable	taxable	ADJ
ftr-465	505	55	investors	investor	NOUN
ftr-465	505	56	of	of	ADP
ftr-465	505	57	the	the	DET
ftr-465	505	58	competitor	competitor	NOUN
ftr-465	505	59	will	will	AUX
ftr-465	505	60	retain	retain	VERB
ftr-465	505	61	$	$	SYM
ftr-465	505	62	15x	15x	NOUN
ftr-465	505	63	after	after	ADP
ftr-465	505	64	payment	payment	NOUN
ftr-465	505	65	of	of	ADP
ftr-465	505	66	a	a	DET
ftr-465	505	67	$	$	SYM
ftr-465	505	68	35x	35x	NOUN
ftr-465	505	69	tax	tax	NOUN
ftr-465	505	70	.	.	PUNCT
ftr-465	506	1	had	have	VERB
ftr-465	506	2	the	the	DET
ftr-465	506	3	section	section	NOUN
ftr-465	506	4	511	511	NUM
ftr-465	506	5	tax	tax	NOUN
ftr-465	506	6	been	be	AUX
ftr-465	506	7	imposed	impose	VERB
ftr-465	506	8	on	on	ADP
ftr-465	506	9	the	the	DET
ftr-465	506	10	university	university	NOUN
ftr-465	506	11	with	with	ADP
ftr-465	506	12	respect	respect	NOUN
ftr-465	506	13	to	to	ADP
ftr-465	506	14	its	its	PRON
ftr-465	506	15	unrelated	unrelated	ADJ
ftr-465	506	16	business	business	NOUN
ftr-465	506	17	taxable	taxable	ADJ
ftr-465	506	18	income	income	NOUN
ftr-465	506	19	,	,	PUNCT
ftr-465	506	20	both	both	DET
ftr-465	506	21	investors	investor	NOUN
ftr-465	506	22	would	would	AUX
ftr-465	506	23	have	have	AUX
ftr-465	506	24	retained	retain	VERB
ftr-465	506	25	$	$	SYM
ftr-465	506	26	15x	15x	NUM
ftr-465	506	27	.	.	PUNCT
ftr-465	507	1	thus	thus	ADV
ftr-465	507	2	,	,	PUNCT
ftr-465	507	3	whether	whether	SCONJ
ftr-465	507	4	the	the	DET
ftr-465	507	5	ice	ice	NOUN
ftr-465	507	6	cream	cream	NOUN
ftr-465	507	7	business	business	NOUN
ftr-465	507	8	is	be	AUX
ftr-465	507	9	operated	operate	VERB
ftr-465	507	10	through	through	ADP
ftr-465	507	11	an	an	DET
ftr-465	507	12	incorporated	incorporated	ADJ
ftr-465	507	13	feeder	feeder	NOUN
ftr-465	507	14	or	or	CCONJ
ftr-465	507	15	as	as	ADP
ftr-465	507	16	a	a	DET
ftr-465	507	17	directly	directly	ADV
ftr-465	507	18	owned	own	VERB
ftr-465	507	19	unrelated	unrelated	ADJ
ftr-465	507	20	business	business	NOUN
ftr-465	507	21	,	,	PUNCT
ftr-465	507	22	allowing	allow	VERB
ftr-465	507	23	the	the	DET
ftr-465	507	24	university	university	NOUN
ftr-465	507	25	to	to	PART
ftr-465	507	26	retain	retain	VERB
ftr-465	507	27	a	a	DET
ftr-465	507	28	tax	tax	NOUN
ftr-465	507	29	equivalent	equivalent	ADJ
ftr-465	507	30	amount	amount	NOUN
ftr-465	507	31	as	as	ADP
ftr-465	507	32	an	an	DET
ftr-465	507	33	alternative	alternative	NOUN
ftr-465	507	34	to	to	ADP
ftr-465	507	35	a	a	DET
ftr-465	507	36	tax	tax	NOUN
ftr-465	507	37	payment	payment	NOUN
ftr-465	507	38	to	to	ADP
ftr-465	507	39	the	the	DET
ftr-465	507	40	government	government	NOUN
ftr-465	507	41	increases	increase	VERB
ftr-465	507	42	its	its	PRON
ftr-465	507	43	return	return	NOUN
ftr-465	507	44	on	on	ADP
ftr-465	507	45	investment	investment	NOUN
ftr-465	507	46	in	in	ADP
ftr-465	507	47	the	the	DET
ftr-465	507	48	above	above	ADJ
ftr-465	507	49	example	example	NOUN
ftr-465	507	50	by	by	ADP
ftr-465	507	51	$	$	SYM
ftr-465	507	52	35x	35x	NUM
ftr-465	507	53	over	over	ADP
ftr-465	507	54	what	what	PRON
ftr-465	507	55	it	it	PRON
ftr-465	507	56	could	could	AUX
ftr-465	507	57	receive	receive	VERB
ftr-465	507	58	under	under	ADP
ftr-465	507	59	the	the	DET
ftr-465	507	60	current	current	ADJ
ftr-465	507	61	statute	statute	NOUN
ftr-465	507	62	.	.	PUNCT
ftr-465	508	1	while	while	SCONJ
ftr-465	508	2	the	the	DET
ftr-465	508	3	1950	1950	NUM
ftr-465	508	4	congress	congress	PROPN
ftr-465	508	5	may	may	AUX
ftr-465	508	6	have	have	AUX
ftr-465	508	7	been	be	AUX
ftr-465	508	8	unconcerned	unconcerned	ADJ
ftr-465	508	9	that	that	SCONJ
ftr-465	508	10	a	a	DET
ftr-465	508	11	501(c)(3	501(c)(3	NUM
ftr-465	508	12	)	)	PUNCT
ftr-465	508	13	organization	organization	NOUN
ftr-465	508	14	's	's	PART
ftr-465	508	15	traditional	traditional	ADJ
ftr-465	508	16	portfolio	portfolio	NOUN
ftr-465	508	17	income	income	NOUN
ftr-465	508	18	consisting	consist	VERB
ftr-465	508	19	of	of	ADP
ftr-465	508	20	dividends	dividend	NOUN
ftr-465	508	21	,	,	PUNCT
ftr-465	508	22	interest	interest	NOUN
ftr-465	508	23	,	,	PUNCT
ftr-465	508	24	and	and	CCONJ
ftr-465	508	25	capital	capital	NOUN
ftr-465	508	26	gains	gain	NOUN
ftr-465	508	27	could	could	AUX
ftr-465	508	28	put	put	VERB
ftr-465	508	29	the	the	DET
ftr-465	508	30	organization	organization	NOUN
ftr-465	508	31	in	in	ADP
ftr-465	508	32	a	a	DET
ftr-465	508	33	position	position	NOUN
ftr-465	508	34	to	to	PART
ftr-465	508	35	compete	compete	VERB
ftr-465	508	36	unfairly	unfairly	ADV
ftr-465	508	37	as	as	ADP
ftr-465	508	38	an	an	DET
ftr-465	508	39	investor	investor	NOUN
ftr-465	508	40	in	in	ADP
ftr-465	508	41	the	the	DET
ftr-465	508	42	capital	capital	NOUN
ftr-465	508	43	markets	market	NOUN
ftr-465	508	44	,	,	PUNCT
ftr-465	508	45	clearly	clearly	ADV
ftr-465	508	46	an	an	DET
ftr-465	508	47	increased	increase	VERB
ftr-465	508	48	disparity	disparity	NOUN
ftr-465	508	49	in	in	ADP
ftr-465	508	50	current	current	ADJ
ftr-465	508	51	return	return	NOUN
ftr-465	508	52	on	on	ADP
ftr-465	508	53	investment	investment	NOUN
ftr-465	508	54	equal	equal	ADJ
ftr-465	508	55	to	to	ADP
ftr-465	508	56	the	the	DET
ftr-465	508	57	tax	tax	NOUN
ftr-465	508	58	equivalent	equivalent	ADJ
ftr-465	508	59	amount	amount	NOUN
ftr-465	508	60	was	be	AUX
ftr-465	508	61	not	not	PART
ftr-465	508	62	factored	factor	VERB
ftr-465	508	63	into	into	ADP
ftr-465	508	64	the	the	DET
ftr-465	508	65	equation	equation	NOUN
ftr-465	508	66	.	.	PUNCT
ftr-465	509	1	little	little	ADJ
ftr-465	509	2	,	,	PUNCT
ftr-465	509	3	in	in	ADP
ftr-465	509	4	fact	fact	NOUN
ftr-465	509	5	,	,	PUNCT
ftr-465	509	6	would	would	AUX
ftr-465	509	7	be	be	AUX
ftr-465	509	8	accomplished	accomplish	VERB
ftr-465	509	9	by	by	ADP
ftr-465	509	10	removing	remove	VERB
ftr-465	509	11	the	the	DET
ftr-465	509	12	potential	potential	NOUN
ftr-465	509	13	for	for	ADP
ftr-465	509	14	unfair	unfair	ADJ
ftr-465	509	15	competition	competition	NOUN
ftr-465	509	16	for	for	ADP
ftr-465	509	17	market	market	NOUN
ftr-465	509	18	share	share	NOUN
ftr-465	509	19	at	at	ADP
ftr-465	509	20	the	the	DET
ftr-465	509	21	operational	operational	ADJ
ftr-465	509	22	level	level	NOUN
ftr-465	509	23	only	only	ADV
ftr-465	509	24	to	to	PART
ftr-465	509	25	discover	discover	VERB
ftr-465	509	26	an	an	DET
ftr-465	509	27	enhanced	enhanced	ADJ
ftr-465	509	28	potential	potential	NOUN
ftr-465	509	29	for	for	ADP
ftr-465	509	30	unfair	unfair	ADJ
ftr-465	509	31	competition	competition	NOUN
ftr-465	509	32	has	have	AUX
ftr-465	509	33	turned	turn	VERB
ftr-465	509	34	up	up	ADP
ftr-465	509	35	at	at	ADP
ftr-465	509	36	the	the	DET
ftr-465	509	37	investment	investment	NOUN
ftr-465	509	38	level	level	NOUN
ftr-465	509	39	.	.	PUNCT
ftr-465	510	1	an	an	DET
ftr-465	510	2	additional	additional	ADJ
ftr-465	510	3	statutory	statutory	ADJ
ftr-465	510	4	provision	provision	NOUN
ftr-465	510	5	would	would	AUX
ftr-465	510	6	have	have	VERB
ftr-465	510	7	to	to	PART
ftr-465	510	8	be	be	AUX
ftr-465	510	9	devised	devise	VERB
ftr-465	510	10	,	,	PUNCT
ftr-465	510	11	therefore	therefore	ADV
ftr-465	510	12	,	,	PUNCT
ftr-465	510	13	to	to	PART
ftr-465	510	14	insure	insure	VERB
ftr-465	510	15	that	that	SCONJ
ftr-465	510	16	the	the	DET
ftr-465	510	17	tax	tax	NOUN
ftr-465	510	18	equivalent	equivalent	ADJ
ftr-465	510	19	amount	amount	NOUN
ftr-465	510	20	,	,	PUNCT
ftr-465	510	21	optionally	optionally	ADV
ftr-465	510	22	distributed	distribute	VERB
ftr-465	510	23	by	by	ADP
ftr-465	510	24	the	the	DET
ftr-465	510	25	unrelated	unrelated	ADJ
ftr-465	510	26	business	business	NOUN
ftr-465	510	27	to	to	ADP
ftr-465	510	28	the	the	DET
ftr-465	510	29	university	university	NOUN
ftr-465	510	30	as	as	ADP
ftr-465	510	31	part	part	NOUN
ftr-465	510	32	of	of	ADP
ftr-465	510	33	a	a	DET
ftr-465	510	34	plan	plan	NOUN
ftr-465	510	35	to	to	PART
ftr-465	510	36	eliminate	eliminate	VERB
ftr-465	510	37	the	the	DET
ftr-465	510	38	business	business	NOUN
ftr-465	510	39	's	's	PART
ftr-465	510	40	potential	potential	NOUN
ftr-465	510	41	for	for	ADP
ftr-465	510	42	unfair	unfair	ADJ
ftr-465	510	43	competition	competition	NOUN
ftr-465	510	44	for	for	ADP
ftr-465	510	45	market	market	NOUN
ftr-465	510	46	share	share	NOUN
ftr-465	510	47	,	,	PUNCT
ftr-465	510	48	was	be	AUX
ftr-465	510	49	used	use	VERB
ftr-465	510	50	to	to	PART
ftr-465	510	51	fund	fund	VERB
ftr-465	510	52	the	the	DET
ftr-465	510	53	university	university	NOUN
ftr-465	510	54	's	's	PART
ftr-465	510	55	exempt	exempt	ADJ
ftr-465	510	56	activities	activity	NOUN
ftr-465	510	57	rather	rather	ADV
ftr-465	510	58	than	than	ADP
ftr-465	510	59	used	use	VERB
ftr-465	510	60	to	to	PART
ftr-465	510	61	augment	augment	VERB
ftr-465	510	62	its	its	PRON
ftr-465	510	63	portfolio	portfolio	NOUN
ftr-465	510	64	of	of	ADP
ftr-465	510	65	investments	investment	NOUN
ftr-465	510	66	.	.	PUNCT
ftr-465	511	1	if	if	SCONJ
ftr-465	511	2	such	such	ADJ
ftr-465	511	3	additional	additional	ADJ
ftr-465	511	4	yield	yield	NOUN
ftr-465	511	5	were	be	AUX
ftr-465	511	6	in	in	ADP
ftr-465	511	7	fact	fact	NOUN
ftr-465	511	8	used	use	VERB
ftr-465	511	9	to	to	PART
ftr-465	511	10	operate	operate	VERB
ftr-465	511	11	the	the	DET
ftr-465	511	12	organization	organization	NOUN
ftr-465	511	13	's	's	PART
ftr-465	511	14	exempt	exempt	ADJ
ftr-465	511	15	activities	activity	NOUN
ftr-465	511	16	,	,	PUNCT
ftr-465	511	17	rather	rather	ADV
ftr-465	511	18	than	than	ADP
ftr-465	511	19	to	to	PART
ftr-465	511	20	reinvest	reinvest	VERB
ftr-465	511	21	back	back	ADV
ftr-465	511	22	into	into	ADP
ftr-465	511	23	the	the	DET
ftr-465	511	24	unrelated	unrelated	ADJ
ftr-465	511	25	business	business	NOUN
ftr-465	511	26	or	or	CCONJ
ftr-465	511	27	add	add	VERB
ftr-465	511	28	to	to	ADP
ftr-465	511	29	the	the	DET
ftr-465	511	30	endowment	endowment	PROPN
ftr-465	511	31	fund	fund	PROPN
ftr-465	511	32	,	,	PUNCT
ftr-465	511	33	the	the	DET
ftr-465	511	34	exempt	exempt	ADJ
ftr-465	511	35	organization	organization	NOUN
ftr-465	511	36	's	's	PART
ftr-465	511	37	substantially	substantially	ADV
ftr-465	511	38	higher	high	ADJ
ftr-465	511	39	return	return	NOUN
ftr-465	511	40	on	on	ADP
ftr-465	511	41	its	its	PRON
ftr-465	511	42	investment	investment	NOUN
ftr-465	511	43	should	should	AUX
ftr-465	511	44	be	be	AUX
ftr-465	511	45	viewed	view	VERB
ftr-465	511	46	as	as	ADP
ftr-465	511	47	no	no	PRON
ftr-465	511	48	more	more	ADV
ftr-465	511	49	unfair	unfair	ADJ
ftr-465	511	50	than	than	ADP
ftr-465	511	51	the	the	DET
ftr-465	511	52	organization	organization	NOUN
ftr-465	511	53	's	's	PART
ftr-465	511	54	underlying	underlie	VERB
ftr-465	511	55	tax	tax	NOUN
ftr-465	511	56	exemption	exemption	NOUN
ftr-465	511	57	itself	itself	PRON
ftr-465	511	58	.	.	PUNCT
ftr-465	512	1	3	3	X
ftr-465	512	2	.	.	X
ftr-465	512	3	loss	loss	NOUN
ftr-465	512	4	of	of	ADP
ftr-465	512	5	federal	federal	ADJ
ftr-465	512	6	tax	tax	NOUN
ftr-465	512	7	revenue.-the	revenue.-the	PROPN
ftr-465	512	8	house	house	PROPN
ftr-465	512	9	committee	committee	PROPN
ftr-465	512	10	on	on	ADP
ftr-465	512	11	ways	way	NOUN
ftr-465	512	12	and	and	CCONJ
ftr-465	512	13	means	mean	VERB
ftr-465	512	14	intended	intend	VERB
ftr-465	512	15	the	the	DET
ftr-465	512	16	revenue	revenue	NOUN
ftr-465	512	17	bill	bill	NOUN
ftr-465	512	18	of	of	ADP
ftr-465	512	19	1950	1950	NUM
ftr-465	512	20	to	to	PART
ftr-465	512	21	reduce	reduce	VERB
ftr-465	512	22	substantially	substantially	ADV
ftr-465	512	23	war	war	NOUN
ftr-465	512	24	excise	excise	NOUN
ftr-465	512	25	taxes	taxis	NOUN
ftr-465	512	26	that	that	PRON
ftr-465	512	27	had	have	AUX
ftr-465	512	28	been	be	AUX
ftr-465	512	29	in	in	ADP
ftr-465	512	30	effect	effect	NOUN
ftr-465	512	31	since	since	SCONJ
ftr-465	512	32	world	world	PROPN
ftr-465	512	33	war	war	PROPN
ftr-465	512	34	ii	ii	PROPN
ftr-465	512	35	.	.	PUNCT
ftr-465	513	1	it	it	PRON
ftr-465	513	2	was	be	AUX
ftr-465	513	3	anticipated	anticipate	VERB
ftr-465	513	4	that	that	SCONJ
ftr-465	513	5	the	the	DET
ftr-465	513	6	new	new	ADJ
ftr-465	513	7	tax	tax	NOUN
ftr-465	513	8	on	on	ADP
ftr-465	513	9	feeder	feeder	NOUN
ftr-465	513	10	organizations	organization	NOUN
ftr-465	513	11	and	and	CCONJ
ftr-465	513	12	on	on	ADP
ftr-465	513	13	the	the	DET
ftr-465	513	14	unincorporated	unincorporated	ADJ
ftr-465	513	15	unrelated	unrelated	ADJ
ftr-465	513	16	businesses	business	NOUN
ftr-465	513	17	conducted	conduct	VERB
ftr-465	513	18	by	by	ADP
ftr-465	513	19	certain	certain	ADJ
ftr-465	513	20	501(c)(3	501(c)(3	NOUN
ftr-465	513	21	)	)	PUNCT
ftr-465	513	22	organizations	organization	NOUN
ftr-465	513	23	would	would	AUX
ftr-465	513	24	partially	partially	ADV
ftr-465	513	25	compensate	compensate	VERB
ftr-465	513	26	for	for	ADP
ftr-465	513	27	the	the	DET
ftr-465	513	28	loss	loss	NOUN
ftr-465	513	29	of	of	ADP
ftr-465	513	30	revenue	revenue	NOUN
ftr-465	513	31	.	.	PUNCT
ftr-465	514	1	by	by	ADP
ftr-465	514	2	the	the	DET
ftr-465	514	3	time	time	NOUN
ftr-465	514	4	the	the	DET
ftr-465	514	5	bill	bill	NOUN
ftr-465	514	6	reached	reach	VERB
ftr-465	514	7	the	the	DET
ftr-465	514	8	senate	senate	PROPN
ftr-465	514	9	,	,	PUNCT
ftr-465	514	10	the	the	DET
ftr-465	514	11	breakout	breakout	NOUN
ftr-465	514	12	of	of	ADP
ftr-465	514	13	war	war	NOUN
ftr-465	514	14	in	in	ADP
ftr-465	514	15	korea	korea	PROPN
ftr-465	514	16	converted	convert	VERB
ftr-465	514	17	this	this	DET
ftr-465	514	18	tax	tax	NOUN
ftr-465	514	19	legislation	legislation	NOUN
ftr-465	514	20	into	into	ADP
ftr-465	514	21	one	one	NUM
ftr-465	514	22	to	to	PART
ftr-465	514	23	raise	raise	VERB
ftr-465	514	24	[	[	X
ftr-465	514	25	vol	vol	NOUN
ftr-465	514	26	.	.	PUNCT
ftr-465	515	1	3:7	3:7	NUM
ftr-465	515	2	unfair	unfair	ADJ
ftr-465	515	3	business	business	NOUN
ftr-465	515	4	competition	competition	NOUN
ftr-465	515	5	revenue	revenue	NOUN
ftr-465	515	6	to	to	PART
ftr-465	515	7	meet	meet	VERB
ftr-465	515	8	an	an	DET
ftr-465	515	9	increased	increase	VERB
ftr-465	515	10	defense	defense	NOUN
ftr-465	515	11	budget.69	budget.69	NOUN
ftr-465	515	12	thirty	thirty	NUM
ftr-465	515	13	years	year	NOUN
ftr-465	515	14	later	later	ADV
ftr-465	515	15	courts	court	NOUN
ftr-465	515	16	were	be	AUX
ftr-465	515	17	still	still	ADV
ftr-465	515	18	debating	debate	VERB
ftr-465	515	19	the	the	DET
ftr-465	515	20	importance	importance	NOUN
ftr-465	515	21	of	of	ADP
ftr-465	515	22	the	the	DET
ftr-465	515	23	revenue	revenue	NOUN
ftr-465	515	24	raising	raise	VERB
ftr-465	515	25	aspect	aspect	NOUN
ftr-465	515	26	of	of	ADP
ftr-465	515	27	the	the	DET
ftr-465	515	28	new	new	ADJ
ftr-465	515	29	tax	tax	NOUN
ftr-465	515	30	,	,	PUNCT
ftr-465	515	31	relative	relative	ADJ
ftr-465	515	32	to	to	ADP
ftr-465	515	33	the	the	DET
ftr-465	515	34	goal	goal	NOUN
ftr-465	515	35	of	of	ADP
ftr-465	515	36	preventing	prevent	VERB
ftr-465	515	37	unfair	unfair	ADJ
ftr-465	515	38	competition	competition	NOUN
ftr-465	515	39	.	.	PUNCT
ftr-465	516	1	the	the	DET
ftr-465	516	2	framers	framer	NOUN
ftr-465	516	3	of	of	ADP
ftr-465	516	4	the	the	DET
ftr-465	516	5	revenue	revenue	NOUN
ftr-465	516	6	act	act	NOUN
ftr-465	516	7	of	of	ADP
ftr-465	516	8	1950	1950	NUM
ftr-465	516	9	predicted	predict	VERB
ftr-465	516	10	that	that	SCONJ
ftr-465	516	11	the	the	DET
ftr-465	516	12	tax	tax	NOUN
ftr-465	516	13	on	on	ADP
ftr-465	516	14	unrelated	unrelated	ADJ
ftr-465	516	15	business	business	NOUN
ftr-465	516	16	would	would	AUX
ftr-465	516	17	generate	generate	VERB
ftr-465	516	18	annual	annual	ADJ
ftr-465	516	19	revenues	revenue	NOUN
ftr-465	516	20	of	of	ADP
ftr-465	516	21	$	$	SYM
ftr-465	516	22	100	100	NUM
ftr-465	516	23	million.7	million.7	NOUN
ftr-465	516	24	'	'	PUNCT
ftr-465	516	25	in	in	ADP
ftr-465	516	26	its	its	PRON
ftr-465	516	27	first	first	ADJ
ftr-465	516	28	year	year	NOUN
ftr-465	516	29	of	of	ADP
ftr-465	516	30	operation	operation	NOUN
ftr-465	516	31	the	the	DET
ftr-465	516	32	tax	tax	NOUN
ftr-465	516	33	raised	raise	VERB
ftr-465	516	34	thirty	thirty	NUM
ftr-465	516	35	seven	seven	NUM
ftr-465	516	36	dollars	dollar	NOUN
ftr-465	516	37	.	.	PUNCT
ftr-465	517	1	2	2	NUM
ftr-465	517	2	by	by	ADP
ftr-465	517	3	1985	1985	NUM
ftr-465	517	4	tax	tax	NOUN
ftr-465	517	5	collections	collection	NOUN
ftr-465	517	6	had	have	AUX
ftr-465	517	7	risen	rise	VERB
ftr-465	517	8	to	to	ADP
ftr-465	517	9	$	$	SYM
ftr-465	517	10	39	39	NUM
ftr-465	517	11	million;73	million;73	VERB
ftr-465	517	12	by	by	ADP
ftr-465	517	13	1990	1990	NUM
ftr-465	517	14	,	,	PUNCT
ftr-465	517	15	to	to	ADP
ftr-465	517	16	$	$	SYM
ftr-465	517	17	128	128	NUM
ftr-465	517	18	million	million	NUM
ftr-465	517	19	;	;	PUNCT
ftr-465	517	20	'	'	PUNCT
ftr-465	517	21	and	and	CCONJ
ftr-465	517	22	for	for	ADP
ftr-465	517	23	the	the	DET
ftr-465	517	24	government	government	NOUN
ftr-465	517	25	's	's	PART
ftr-465	517	26	fiscal	fiscal	ADJ
ftr-465	517	27	year	year	NOUN
ftr-465	517	28	ending	end	VERB
ftr-465	517	29	september	september	PROPN
ftr-465	517	30	30	30	NUM
ftr-465	517	31	,	,	PUNCT
ftr-465	517	32	1995	1995	NUM
ftr-465	517	33	,	,	PUNCT
ftr-465	517	34	to	to	ADP
ftr-465	517	35	$	$	SYM
ftr-465	517	36	294,336,706.7	294,336,706.7	NUM
ftr-465	517	37	1	1	NUM
ftr-465	517	38	this	this	DET
ftr-465	517	39	last	last	ADJ
ftr-465	517	40	figure	figure	NOUN
ftr-465	517	41	consists	consist	VERB
ftr-465	517	42	only	only	ADV
ftr-465	517	43	of	of	ADP
ftr-465	517	44	tax	tax	NOUN
ftr-465	517	45	collections	collection	NOUN
ftr-465	517	46	with	with	ADP
ftr-465	517	47	respect	respect	NOUN
ftr-465	517	48	to	to	ADP
ftr-465	517	49	unrelated	unrelated	ADJ
ftr-465	517	50	businesses	business	NOUN
ftr-465	517	51	reporting	report	VERB
ftr-465	517	52	on	on	ADP
ftr-465	517	53	irs	irs	PROPN
ftr-465	517	54	form	form	NOUN
ftr-465	517	55	990	990	NUM
ftr-465	517	56	-	-	PUNCT
ftr-465	517	57	t.	t.	NOUN
ftr-465	517	58	the	the	DET
ftr-465	517	59	figure	figure	NOUN
ftr-465	517	60	does	do	AUX
ftr-465	517	61	not	not	PART
ftr-465	517	62	include	include	VERB
ftr-465	517	63	tax	tax	NOUN
ftr-465	517	64	collections	collection	NOUN
ftr-465	517	65	with	with	ADP
ftr-465	517	66	respect	respect	NOUN
ftr-465	517	67	to	to	ADP
ftr-465	517	68	separately	separately	ADV
ftr-465	517	69	incorporated	incorporate	VERB
ftr-465	517	70	feeders	feeder	NOUN
ftr-465	517	71	reporting	report	VERB
ftr-465	517	72	on	on	ADP
ftr-465	517	73	the	the	DET
ftr-465	517	74	regular	regular	ADJ
ftr-465	517	75	corporate	corporate	ADJ
ftr-465	517	76	income	income	NOUN
ftr-465	517	77	tax	tax	NOUN
ftr-465	517	78	return	return	NOUN
ftr-465	517	79	,	,	PUNCT
ftr-465	517	80	form	form	NOUN
ftr-465	517	81	1120	1120	NUM
ftr-465	517	82	,	,	PUNCT
ftr-465	517	83	or	or	CCONJ
ftr-465	517	84	with	with	ADP
ftr-465	517	85	respect	respect	NOUN
ftr-465	517	86	to	to	ADP
ftr-465	517	87	"	"	PUNCT
ftr-465	517	88	unrelated	unrelated	ADJ
ftr-465	517	89	"	"	PUNCT
ftr-465	517	90	joint	joint	ADJ
ftr-465	517	91	ventures	venture	NOUN
ftr-465	517	92	reporting	report	VERB
ftr-465	517	93	on	on	ADP
ftr-465	517	94	the	the	DET
ftr-465	517	95	partnership	partnership	NOUN
ftr-465	517	96	return	return	NOUN
ftr-465	517	97	,	,	PUNCT
ftr-465	517	98	form	form	NOUN
ftr-465	517	99	1065	1065	NUM
ftr-465	517	100	.	.	PUNCT
ftr-465	518	1	the	the	DET
ftr-465	518	2	figure	figure	NOUN
ftr-465	518	3	,	,	PUNCT
ftr-465	518	4	therefore	therefore	ADV
ftr-465	518	5	,	,	PUNCT
ftr-465	518	6	is	be	AUX
ftr-465	518	7	an	an	DET
ftr-465	518	8	understated	understate	VERB
ftr-465	518	9	amount	amount	NOUN
ftr-465	518	10	.	.	PUNCT
ftr-465	519	1	the	the	DET
ftr-465	519	2	figure	figure	NOUN
ftr-465	519	3	may	may	AUX
ftr-465	519	4	not	not	PART
ftr-465	519	5	reflect	reflect	VERB
ftr-465	519	6	taxable	taxable	ADJ
ftr-465	519	7	income	income	NOUN
ftr-465	519	8	derived	derive	VERB
ftr-465	519	9	from	from	ADP
ftr-465	519	10	unrelated	unrelated	ADJ
ftr-465	519	11	businesses	business	NOUN
ftr-465	519	12	on	on	ADP
ftr-465	519	13	a	a	DET
ftr-465	519	14	composite	composite	ADJ
ftr-465	519	15	basis	basis	NOUN
ftr-465	519	16	for	for	ADP
ftr-465	519	17	the	the	DET
ftr-465	519	18	additional	additional	ADJ
ftr-465	519	19	reason	reason	NOUN
ftr-465	519	20	of	of	ADP
ftr-465	519	21	poor	poor	ADJ
ftr-465	519	22	compliance	compliance	NOUN
ftr-465	519	23	.	.	PUNCT
ftr-465	520	1	whatever	whatever	DET
ftr-465	520	2	immediate	immediate	ADJ
ftr-465	520	3	additional	additional	ADJ
ftr-465	520	4	revenue	revenue	NOUN
ftr-465	520	5	was	be	AUX
ftr-465	520	6	anticipated	anticipate	VERB
ftr-465	520	7	through	through	ADP
ftr-465	520	8	imposition	imposition	NOUN
ftr-465	520	9	of	of	ADP
ftr-465	520	10	the	the	DET
ftr-465	520	11	new	new	ADJ
ftr-465	520	12	tax	tax	NOUN
ftr-465	520	13	,	,	PUNCT
ftr-465	520	14	of	of	ADP
ftr-465	520	15	graver	graver	ADJ
ftr-465	520	16	concern	concern	NOUN
ftr-465	520	17	to	to	ADP
ftr-465	520	18	the	the	DET
ftr-465	520	19	1950	1950	NUM
ftr-465	520	20	congress	congress	PROPN
ftr-465	520	21	was	be	AUX
ftr-465	520	22	the	the	DET
ftr-465	520	23	potential	potential	ADJ
ftr-465	520	24	future	future	ADJ
ftr-465	520	25	erosion	erosion	NOUN
ftr-465	520	26	of	of	ADP
ftr-465	520	27	the	the	DET
ftr-465	520	28	tax	tax	NOUN
ftr-465	520	29	base	base	NOUN
ftr-465	520	30	if	if	SCONJ
ftr-465	520	31	the	the	DET
ftr-465	520	32	feared	fear	VERB
ftr-465	520	33	expansion	expansion	NOUN
ftr-465	520	34	of	of	ADP
ftr-465	520	35	operations	operation	NOUN
ftr-465	520	36	by	by	ADP
ftr-465	520	37	feeders	feeder	NOUN
ftr-465	520	38	and	and	CCONJ
ftr-465	520	39	unrelated	unrelated	ADJ
ftr-465	520	40	businesses	business	NOUN
ftr-465	520	41	through	through	ADP
ftr-465	520	42	unfair	unfair	ADJ
ftr-465	520	43	competition	competition	NOUN
ftr-465	520	44	was	be	AUX
ftr-465	520	45	not	not	PART
ftr-465	520	46	put	put	VERB
ftr-465	520	47	in	in	ADP
ftr-465	520	48	check.76	check.76	PROPN
ftr-465	520	49	no	no	DET
ftr-465	520	50	congressional	congressional	ADJ
ftr-465	520	51	study	study	NOUN
ftr-465	520	52	was	be	AUX
ftr-465	520	53	published	publish	VERB
ftr-465	520	54	,	,	PUNCT
ftr-465	520	55	however	however	ADV
ftr-465	520	56	,	,	PUNCT
ftr-465	520	57	to	to	PART
ftr-465	520	58	determine	determine	VERB
ftr-465	520	59	69	69	NUM
ftr-465	520	60	.	.	PUNCT
ftr-465	521	1	s.	s.	PROPN
ftr-465	521	2	rep	rep	PROPN
ftr-465	521	3	.	.	PROPN
ftr-465	522	1	no	no	PROPN
ftr-465	522	2	.	.	NOUN
ftr-465	522	3	2375	2375	NUM
ftr-465	522	4	,	,	PUNCT
ftr-465	522	5	supra	supra	PROPN
ftr-465	522	6	note	note	NOUN
ftr-465	522	7	54	54	NUM
ftr-465	522	8	,	,	PUNCT
ftr-465	522	9	at	at	ADP
ftr-465	522	10	1	1	NUM
ftr-465	522	11	,	,	PUNCT
ftr-465	522	12	reprinted	reprint	VERB
ftr-465	522	13	in	in	ADP
ftr-465	522	14	1950	1950	NUM
ftr-465	522	15	u.s.c.c.s	u.s.c.c.s	NOUN
ftr-465	522	16	.	.	PUNCT
ftr-465	523	1	at	at	ADP
ftr-465	523	2	3053	3053	NUM
ftr-465	523	3	.	.	PUNCT
ftr-465	524	1	70	70	NUM
ftr-465	524	2	.	.	X
ftr-465	525	1	see	see	VERB
ftr-465	525	2	infra	infra	NOUN
ftr-465	525	3	p.	p.	NOUN
ftr-465	525	4	444	444	NUM
ftr-465	525	5	.	.	PUNCT
ftr-465	526	1	71	71	NUM
ftr-465	526	2	.	.	PUNCT
ftr-465	527	1	see	see	VERB
ftr-465	527	2	george	george	PROPN
ftr-465	527	3	cooper	cooper	PROPN
ftr-465	527	4	,	,	PUNCT
ftr-465	527	5	trends	trend	NOUN
ftr-465	527	6	in	in	ADP
ftr-465	527	7	the	the	DET
ftr-465	527	8	taxation	taxation	NOUN
ftr-465	527	9	of	of	ADP
ftr-465	527	10	unrelated	unrelated	ADJ
ftr-465	527	11	business	business	NOUN
ftr-465	527	12	activity	activity	NOUN
ftr-465	527	13	,	,	PUNCT
ftr-465	527	14	29	29	NUM
ftr-465	527	15	n.y.u	n.y.u	NOUN
ftr-465	527	16	.	.	PUNCT
ftr-465	527	17	inst	inst	PROPN
ftr-465	527	18	.	.	PUNCT
ftr-465	528	1	on	on	ADP
ftr-465	528	2	fed	fed	PROPN
ftr-465	528	3	.	.	PUNCT
ftr-465	529	1	tax'n	tax'n	ADP
ftr-465	529	2	1999	1999	NUM
ftr-465	529	3	,	,	PUNCT
ftr-465	529	4	2019	2019	NUM
ftr-465	529	5	(	(	PUNCT
ftr-465	529	6	1971	1971	NUM
ftr-465	529	7	)	)	PUNCT
ftr-465	529	8	.	.	PUNCT
ftr-465	530	1	72	72	NUM
ftr-465	530	2	.	.	PUNCT
ftr-465	531	1	i	i	PRON
ftr-465	531	2	d.	d.	PROPN
ftr-465	531	3	73	73	NUM
ftr-465	531	4	.	.	PUNCT
ftr-465	532	1	steinberg	steinberg	PROPN
ftr-465	532	2	,	,	PUNCT
ftr-465	532	3	supra	supra	PROPN
ftr-465	532	4	note	note	PROPN
ftr-465	532	5	25	25	NUM
ftr-465	532	6	,	,	PUNCT
ftr-465	532	7	at	at	ADP
ftr-465	532	8	352	352	NUM
ftr-465	532	9	.	.	PUNCT
ftr-465	532	10	74	74	NUM
ftr-465	532	11	.	.	PUNCT
ftr-465	533	1	i	i	PRON
ftr-465	533	2	d.	d.	PROPN
ftr-465	533	3	75	75	NUM
ftr-465	533	4	.	.	PUNCT
ftr-465	534	1	telephone	telephone	NOUN
ftr-465	534	2	interview	interview	NOUN
ftr-465	534	3	with	with	ADP
ftr-465	534	4	peggy	peggy	PROPN
ftr-465	534	5	reilly	reilly	PROPN
ftr-465	534	6	,	,	PUNCT
ftr-465	534	7	office	office	NOUN
ftr-465	534	8	of	of	ADP
ftr-465	534	9	taxpayer	taxpayer	NOUN
ftr-465	534	10	services	service	NOUN
ftr-465	534	11	,	,	PUNCT
ftr-465	534	12	internal	internal	ADJ
ftr-465	534	13	revenue	revenue	NOUN
ftr-465	534	14	service	service	NOUN
ftr-465	534	15	(	(	PUNCT
ftr-465	534	16	may	may	PROPN
ftr-465	534	17	21	21	NUM
ftr-465	534	18	,	,	PUNCT
ftr-465	534	19	1996	1996	NUM
ftr-465	534	20	)	)	PUNCT
ftr-465	534	21	.	.	PUNCT
ftr-465	535	1	76	76	NUM
ftr-465	535	2	.	.	PUNCT
ftr-465	536	1	h.r	h.r	PROPN
ftr-465	536	2	.	.	PROPN
ftr-465	536	3	rep	rep	PROPN
ftr-465	536	4	.	.	PROPN
ftr-465	536	5	no	no	PROPN
ftr-465	536	6	.	.	NOUN
ftr-465	536	7	2319	2319	NUM
ftr-465	536	8	,	,	PUNCT
ftr-465	536	9	supra	supra	PROPN
ftr-465	536	10	note	note	NOUN
ftr-465	536	11	44	44	NUM
ftr-465	536	12	,	,	PUNCT
ftr-465	536	13	at	at	ADP
ftr-465	536	14	39	39	NUM
ftr-465	536	15	:	:	PUNCT
ftr-465	536	16	see	see	VERB
ftr-465	536	17	also	also	ADV
ftr-465	536	18	house	house	NOUN
ftr-465	536	19	hearings	hearing	NOUN
ftr-465	536	20	of	of	ADP
ftr-465	536	21	1950	1950	NUM
ftr-465	536	22	,	,	PUNCT
ftr-465	536	23	supra	supra	NOUN
ftr-465	536	24	note	note	NOUN
ftr-465	536	25	8	8	NUM
ftr-465	536	26	,	,	PUNCT
ftr-465	536	27	at	at	ADP
ftr-465	536	28	580	580	NUM
ftr-465	536	29	(	(	PUNCT
ftr-465	536	30	testimony	testimony	NOUN
ftr-465	536	31	of	of	ADP
ftr-465	536	32	rep	rep	PROPN
ftr-465	536	33	.	.	PROPN
ftr-465	536	34	dingell	dingell	PROPN
ftr-465	536	35	)	)	PUNCT
ftr-465	536	36	(	(	PUNCT
ftr-465	536	37	"	"	PUNCT
ftr-465	536	38	eventually	eventually	ADV
ftr-465	536	39	all	all	DET
ftr-465	536	40	the	the	DET
ftr-465	536	41	noodles	noodle	NOUN
ftr-465	536	42	produced	produce	VERB
ftr-465	536	43	in	in	ADP
ftr-465	536	44	this	this	DET
ftr-465	536	45	country	country	NOUN
ftr-465	536	46	will	will	AUX
ftr-465	536	47	be	be	AUX
ftr-465	536	48	produced	produce	VERB
ftr-465	536	49	by	by	ADP
ftr-465	536	50	corporations	corporation	NOUN
ftr-465	536	51	held	hold	VERB
ftr-465	536	52	or	or	CCONJ
ftr-465	536	53	created	create	VERB
ftr-465	536	54	by	by	ADP
ftr-465	536	55	universities	university	NOUN
ftr-465	536	56	...	...	PUNCT
ftr-465	536	57	and	and	CCONJ
ftr-465	536	58	there	there	PRON
ftr-465	536	59	will	will	AUX
ftr-465	536	60	be	be	AUX
ftr-465	536	61	no	no	DET
ftr-465	536	62	revenue	revenue	NOUN
ftr-465	536	63	to	to	ADP
ftr-465	536	64	the	the	DET
ftr-465	536	65	federal	federal	ADJ
ftr-465	536	66	treasury	treasury	NOUN
ftr-465	536	67	from	from	ADP
ftr-465	536	68	this	this	DET
ftr-465	536	69	industry	industry	NOUN
ftr-465	536	70	.	.	PUNCT
ftr-465	536	71	"	"	PUNCT
ftr-465	536	72	)	)	PUNCT
ftr-465	536	73	.	.	PUNCT
ftr-465	537	1	when	when	SCONJ
ftr-465	537	2	the	the	DET
ftr-465	537	3	1950	1950	NUM
ftr-465	537	4	legislation	legislation	NOUN
ftr-465	537	5	was	be	AUX
ftr-465	537	6	proposed	propose	VERB
ftr-465	537	7	,	,	PUNCT
ftr-465	537	8	there	there	PRON
ftr-465	537	9	was	be	VERB
ftr-465	537	10	some	some	DET
ftr-465	537	11	fear	fear	NOUN
ftr-465	537	12	that	that	SCONJ
ftr-465	537	13	the	the	DET
ftr-465	537	14	acquisition	acquisition	NOUN
ftr-465	537	15	of	of	ADP
ftr-465	537	16	taxable	taxable	ADJ
ftr-465	537	17	business	business	NOUN
ftr-465	537	18	enterprises	enterprise	NOUN
ftr-465	537	19	by	by	ADP
ftr-465	537	20	tax	tax	NOUN
ftr-465	537	21	-	-	PUNCT
ftr-465	537	22	free	free	ADJ
ftr-465	537	23	feeder	feeder	NOUN
ftr-465	537	24	corporations	corporation	NOUN
ftr-465	537	25	would	would	AUX
ftr-465	537	26	narrow	narrow	VERB
ftr-465	537	27	the	the	DET
ftr-465	537	28	federal	federal	ADJ
ftr-465	537	29	tax	tax	NOUN
ftr-465	537	30	base	base	NOUN
ftr-465	537	31	,	,	PUNCT
ftr-465	537	32	but	but	CCONJ
ftr-465	537	33	this	this	DET
ftr-465	537	34	danger	danger	NOUN
ftr-465	537	35	seems	seem	VERB
ftr-465	537	36	,	,	PUNCT
ftr-465	537	37	in	in	ADP
ftr-465	537	38	retrospect	retrospect	NOUN
ftr-465	537	39	.	.	PUNCT
ftr-465	538	1	overstated	overstate	VERB
ftr-465	538	2	if	if	SCONJ
ftr-465	538	3	not	not	PART
ftr-465	538	4	wholly	wholly	ADV
ftr-465	538	5	erroneous	erroneous	ADJ
ftr-465	538	6	.	.	PUNCT
ftr-465	539	1	this	this	PRON
ftr-465	539	2	is	be	AUX
ftr-465	539	3	because	because	SCONJ
ftr-465	539	4	the	the	DET
ftr-465	539	5	sellers	seller	NOUN
ftr-465	539	6	of	of	ADP
ftr-465	539	7	the	the	DET
ftr-465	539	8	business	business	NOUN
ftr-465	539	9	would	would	AUX
ftr-465	539	10	presumably	presumably	ADV
ftr-465	539	11	reinvest	reinvest	VERB
ftr-465	539	12	the	the	DET
ftr-465	539	13	proceeds	proceed	NOUN
ftr-465	539	14	of	of	ADP
ftr-465	539	15	the	the	DET
ftr-465	539	16	sale	sale	NOUN
ftr-465	539	17	in	in	ADP
ftr-465	539	18	new	new	ADJ
ftr-465	539	19	enterprises	enterprise	NOUN
ftr-465	539	20	,	,	PUNCT
ftr-465	539	21	marketable	marketable	ADJ
ftr-465	539	22	securities	security	NOUN
ftr-465	539	23	,	,	PUNCT
ftr-465	539	24	rental	rental	ADJ
ftr-465	539	25	real	real	ADJ
ftr-465	539	26	estate	estate	NOUN
ftr-465	539	27	,	,	PUNCT
ftr-465	539	28	etc	etc	X
ftr-465	539	29	.	.	X
ftr-465	539	30	,	,	PUNCT
ftr-465	539	31	which	which	PRON
ftr-465	539	32	would	would	AUX
ftr-465	539	33	produce	produce	VERB
ftr-465	539	34	a	a	DET
ftr-465	539	35	taxable	taxable	ADJ
ftr-465	539	36	yield	yield	NOUN
ftr-465	539	37	to	to	PART
ftr-465	539	38	restore	restore	VERB
ftr-465	539	39	the	the	DET
ftr-465	539	40	status	status	NOUN
ftr-465	539	41	quo	quo	NOUN
ftr-465	539	42	ante	ante	NOUN
ftr-465	539	43	.	.	PUNCT
ftr-465	540	1	the	the	DET
ftr-465	540	2	charitable	charitable	ADJ
ftr-465	540	3	organization	organization	NOUN
ftr-465	540	4	purchasing	purchase	VERB
ftr-465	540	5	the	the	DET
ftr-465	540	6	enterprise	enterprise	NOUN
ftr-465	540	7	,	,	PUNCT
ftr-465	540	8	for	for	ADP
ftr-465	540	9	its	its	PRON
ftr-465	540	10	part	part	NOUN
ftr-465	540	11	,	,	PUNCT
ftr-465	540	12	would	would	AUX
ftr-465	540	13	shift	shift	VERB
ftr-465	540	14	its	its	PRON
ftr-465	540	15	investment	investment	NOUN
ftr-465	540	16	from	from	ADP
ftr-465	540	17	assets	asset	NOUN
ftr-465	540	18	producing	produce	VERB
ftr-465	540	19	tax	tax	NOUN
ftr-465	540	20	-	-	PUNCT
ftr-465	540	21	free	free	ADJ
ftr-465	540	22	dividends	dividend	NOUN
ftr-465	540	23	,	,	PUNCT
ftr-465	540	24	interest	interest	NOUN
ftr-465	540	25	,	,	PUNCT
ftr-465	540	26	and	and	CCONJ
ftr-465	540	27	rent	rent	VERB
ftr-465	540	28	to	to	ADP
ftr-465	540	29	equally	equally	ADV
ftr-465	540	30	tax	tax	NOUN
ftr-465	540	31	-	-	PUNCT
ftr-465	540	32	free	free	ADJ
ftr-465	540	33	business	business	NOUN
ftr-465	540	34	profits	profit	NOUN
ftr-465	540	35	.	.	PUNCT
ftr-465	541	1	bittker	bittker	PROPN
ftr-465	541	2	&	&	CCONJ
ftr-465	541	3	rahdert	rahdert	PROPN
ftr-465	541	4	,	,	PUNCT
ftr-465	541	5	supra	supra	PROPN
ftr-465	541	6	note	note	NOUN
ftr-465	541	7	13	13	NUM
ftr-465	541	8	,	,	PUNCT
ftr-465	541	9	at	at	ADP
ftr-465	541	10	320	320	NUM
ftr-465	541	11	.	.	PUNCT
ftr-465	542	1	19961	19961	NUM
ftr-465	542	2	florida	florida	PROPN
ftr-465	542	3	tax	tax	NOUN
ftr-465	542	4	review	review	NOUN
ftr-465	542	5	whether	whether	SCONJ
ftr-465	542	6	and	and	CCONJ
ftr-465	542	7	to	to	ADP
ftr-465	542	8	what	what	DET
ftr-465	542	9	extent	extent	NOUN
ftr-465	542	10	feeders	feeder	NOUN
ftr-465	542	11	and	and	CCONJ
ftr-465	542	12	unrelated	unrelated	ADJ
ftr-465	542	13	businesses	business	NOUN
ftr-465	542	14	were	be	AUX
ftr-465	542	15	in	in	ADP
ftr-465	542	16	fact	fact	NOUN
ftr-465	542	17	reinvesting	reinveste	VERB
ftr-465	542	18	their	their	PRON
ftr-465	542	19	profits	profit	NOUN
ftr-465	542	20	back	back	ADV
ftr-465	542	21	into	into	ADP
ftr-465	542	22	the	the	DET
ftr-465	542	23	business	business	NOUN
ftr-465	542	24	as	as	SCONJ
ftr-465	542	25	opposed	oppose	VERB
ftr-465	542	26	to	to	ADP
ftr-465	542	27	distributing	distribute	VERB
ftr-465	542	28	them	they	PRON
ftr-465	542	29	to	to	ADP
ftr-465	542	30	the	the	DET
ftr-465	542	31	owner	owner	NOUN
ftr-465	542	32	501(c)(3	501(c)(3	NOUN
ftr-465	542	33	)	)	PUNCT
ftr-465	542	34	organizations	organization	NOUN
ftr-465	542	35	for	for	ADP
ftr-465	542	36	their	their	PRON
ftr-465	542	37	charitable	charitable	ADJ
ftr-465	542	38	purposes	purpose	NOUN
ftr-465	542	39	.	.	PUNCT
ftr-465	542	40	"	"	PUNCT
ftr-465	542	41	nor	nor	CCONJ
ftr-465	542	42	was	be	AUX
ftr-465	542	43	there	there	PRON
ftr-465	542	44	any	any	DET
ftr-465	542	45	study	study	NOUN
ftr-465	542	46	published	publish	VERB
ftr-465	542	47	to	to	PART
ftr-465	542	48	compare	compare	VERB
ftr-465	542	49	the	the	DET
ftr-465	542	50	loss	loss	NOUN
ftr-465	542	51	of	of	ADP
ftr-465	542	52	tax	tax	NOUN
ftr-465	542	53	revenue	revenue	NOUN
ftr-465	542	54	resulting	result	VERB
ftr-465	542	55	from	from	ADP
ftr-465	542	56	the	the	DET
ftr-465	542	57	exemption	exemption	NOUN
ftr-465	542	58	afforded	afford	VERB
ftr-465	542	59	to	to	ADP
ftr-465	542	60	feeders	feeder	NOUN
ftr-465	542	61	and	and	CCONJ
ftr-465	542	62	unrelated	unrelated	ADJ
ftr-465	542	63	businesses	business	NOUN
ftr-465	542	64	under	under	ADP
ftr-465	542	65	the	the	DET
ftr-465	542	66	destination	destination	NOUN
ftr-465	542	67	of	of	ADP
ftr-465	542	68	income	income	NOUN
ftr-465	542	69	test	test	NOUN
ftr-465	542	70	(	(	PUNCT
ftr-465	542	71	reduced	reduce	VERB
ftr-465	542	72	by	by	ADP
ftr-465	542	73	the	the	DET
ftr-465	542	74	potential	potential	ADJ
ftr-465	542	75	cost	cost	NOUN
ftr-465	542	76	of	of	ADP
ftr-465	542	77	collecting	collect	VERB
ftr-465	542	78	such	such	ADJ
ftr-465	542	79	revenue	revenue	NOUN
ftr-465	542	80	)	)	PUNCT
ftr-465	542	81	with	with	ADP
ftr-465	542	82	the	the	DET
ftr-465	542	83	cost	cost	NOUN
ftr-465	542	84	of	of	ADP
ftr-465	542	85	the	the	DET
ftr-465	542	86	social	social	ADJ
ftr-465	542	87	benefits	benefit	NOUN
ftr-465	542	88	that	that	PRON
ftr-465	542	89	were	be	AUX
ftr-465	542	90	being	be	AUX
ftr-465	542	91	financed	finance	VERB
ftr-465	542	92	by	by	ADP
ftr-465	542	93	such	such	ADJ
ftr-465	542	94	exempt	exempt	ADJ
ftr-465	542	95	business	business	NOUN
ftr-465	542	96	profits.78	profits.78	NOUN
ftr-465	542	97	suppose	suppose	VERB
ftr-465	542	98	feeders	feeder	NOUN
ftr-465	542	99	and	and	CCONJ
ftr-465	542	100	unrelated	unrelated	ADJ
ftr-465	542	101	businesses	business	NOUN
ftr-465	542	102	were	be	AUX
ftr-465	542	103	offered	offer	VERB
ftr-465	542	104	the	the	DET
ftr-465	542	105	option	option	NOUN
ftr-465	542	106	to	to	PART
ftr-465	542	107	maintain	maintain	VERB
ftr-465	542	108	competitive	competitive	ADJ
ftr-465	542	109	prices	price	NOUN
ftr-465	542	110	and	and	CCONJ
ftr-465	542	111	to	to	PART
ftr-465	542	112	distribute	distribute	VERB
ftr-465	542	113	a	a	DET
ftr-465	542	114	tax	tax	NOUN
ftr-465	542	115	equivalent	equivalent	NOUN
ftr-465	542	116	amount	amount	NOUN
ftr-465	542	117	plus	plus	CCONJ
ftr-465	542	118	an	an	DET
ftr-465	542	119	amount	amount	NOUN
ftr-465	542	120	representing	represent	VERB
ftr-465	542	121	an	an	DET
ftr-465	542	122	adequate	adequate	ADJ
ftr-465	542	123	return	return	NOUN
ftr-465	542	124	on	on	ADP
ftr-465	542	125	investment	investment	NOUN
ftr-465	542	126	to	to	ADP
ftr-465	542	127	their	their	PRON
ftr-465	542	128	owner	owner	NOUN
ftr-465	542	129	501(c)(3	501(c)(3	NOUN
ftr-465	542	130	)	)	PUNCT
ftr-465	542	131	organizations	organization	NOUN
ftr-465	542	132	to	to	PART
ftr-465	542	133	be	be	AUX
ftr-465	542	134	used	use	VERB
ftr-465	542	135	exclusively	exclusively	ADV
ftr-465	542	136	to	to	PART
ftr-465	542	137	operate	operate	VERB
ftr-465	542	138	their	their	PRON
ftr-465	542	139	charitable	charitable	ADJ
ftr-465	542	140	activities	activity	NOUN
ftr-465	542	141	as	as	ADP
ftr-465	542	142	an	an	DET
ftr-465	542	143	alternative	alternative	NOUN
ftr-465	542	144	to	to	ADP
ftr-465	542	145	payment	payment	NOUN
ftr-465	542	146	of	of	ADP
ftr-465	542	147	the	the	DET
ftr-465	542	148	tax	tax	NOUN
ftr-465	542	149	to	to	ADP
ftr-465	542	150	the	the	DET
ftr-465	542	151	government	government	NOUN
ftr-465	542	152	.	.	PUNCT
ftr-465	543	1	would	would	AUX
ftr-465	543	2	the	the	DET
ftr-465	543	3	loss	loss	NOUN
ftr-465	543	4	of	of	ADP
ftr-465	543	5	tax	tax	NOUN
ftr-465	543	6	revenue	revenue	NOUN
ftr-465	543	7	be	be	AUX
ftr-465	543	8	justified	justify	VERB
ftr-465	543	9	by	by	ADP
ftr-465	543	10	the	the	DET
ftr-465	543	11	social	social	ADJ
ftr-465	543	12	benefits	benefit	NOUN
ftr-465	543	13	anticipated	anticipate	VERB
ftr-465	543	14	from	from	ADP
ftr-465	543	15	the	the	DET
ftr-465	543	16	additional	additional	ADJ
ftr-465	543	17	distribution	distribution	NOUN
ftr-465	543	18	to	to	ADP
ftr-465	543	19	the	the	DET
ftr-465	543	20	501(c)(3	501(c)(3	NOUN
ftr-465	543	21	)	)	PUNCT
ftr-465	543	22	organization	organization	NOUN
ftr-465	543	23	?	?	PUNCT
ftr-465	544	1	assuming	assume	VERB
ftr-465	544	2	that	that	SCONJ
ftr-465	544	3	statutory	statutory	ADJ
ftr-465	544	4	safeguards	safeguard	NOUN
ftr-465	544	5	are	be	AUX
ftr-465	544	6	built	build	VERB
ftr-465	544	7	into	into	ADP
ftr-465	544	8	the	the	DET
ftr-465	544	9	system	system	NOUN
ftr-465	544	10	to	to	PART
ftr-465	544	11	prevent	prevent	VERB
ftr-465	544	12	the	the	DET
ftr-465	544	13	501(c)(3	501(c)(3	NOUN
ftr-465	544	14	)	)	PUNCT
ftr-465	544	15	organization	organization	NOUN
ftr-465	544	16	from	from	ADP
ftr-465	544	17	directly	directly	ADV
ftr-465	544	18	or	or	CCONJ
ftr-465	544	19	indirectly	indirectly	ADV
ftr-465	544	20	reinvesting	reinveste	VERB
ftr-465	544	21	the	the	DET
ftr-465	544	22	tax	tax	NOUN
ftr-465	544	23	equivalent	equivalent	ADJ
ftr-465	544	24	amount	amount	NOUN
ftr-465	544	25	back	back	ADV
ftr-465	544	26	into	into	ADP
ftr-465	544	27	the	the	DET
ftr-465	544	28	business	business	NOUN
ftr-465	544	29	,	,	PUNCT
ftr-465	544	30	the	the	DET
ftr-465	544	31	distributing	distribute	VERB
ftr-465	544	32	business	business	NOUN
ftr-465	544	33	would	would	AUX
ftr-465	544	34	no	no	ADV
ftr-465	544	35	longer	long	ADV
ftr-465	544	36	be	be	AUX
ftr-465	544	37	in	in	ADP
ftr-465	544	38	a	a	DET
ftr-465	544	39	position	position	NOUN
ftr-465	544	40	to	to	PART
ftr-465	544	41	erode	erode	VERB
ftr-465	544	42	the	the	DET
ftr-465	544	43	tax	tax	NOUN
ftr-465	544	44	base	base	NOUN
ftr-465	544	45	by	by	ADP
ftr-465	544	46	expanding	expand	VERB
ftr-465	544	47	with	with	ADP
ftr-465	544	48	tax	tax	NOUN
ftr-465	544	49	dollars	dollar	NOUN
ftr-465	544	50	that	that	PRON
ftr-465	544	51	are	be	AUX
ftr-465	544	52	not	not	PART
ftr-465	544	53	available	available	ADJ
ftr-465	544	54	to	to	ADP
ftr-465	544	55	its	its	PRON
ftr-465	544	56	competition	competition	NOUN
ftr-465	544	57	.	.	PUNCT
ftr-465	545	1	although	although	SCONJ
ftr-465	545	2	unfair	unfair	ADJ
ftr-465	545	3	competition	competition	NOUN
ftr-465	545	4	for	for	ADP
ftr-465	545	5	market	market	NOUN
ftr-465	545	6	share	share	NOUN
ftr-465	545	7	would	would	AUX
ftr-465	545	8	be	be	AUX
ftr-465	545	9	beyond	beyond	ADP
ftr-465	545	10	reach	reach	NOUN
ftr-465	545	11	,	,	PUNCT
ftr-465	545	12	there	there	PRON
ftr-465	545	13	is	be	VERB
ftr-465	545	14	always	always	ADV
ftr-465	545	15	the	the	DET
ftr-465	545	16	possibility	possibility	NOUN
ftr-465	545	17	that	that	SCONJ
ftr-465	545	18	a	a	DET
ftr-465	545	19	feeder	feeder	NOUN
ftr-465	545	20	or	or	CCONJ
ftr-465	545	21	unincorporated	unincorporate	VERB
ftr-465	545	22	unrelated	unrelated	ADJ
ftr-465	545	23	business	business	NOUN
ftr-465	545	24	would	would	AUX
ftr-465	545	25	still	still	ADV
ftr-465	545	26	be	be	AUX
ftr-465	545	27	able	able	ADJ
ftr-465	545	28	to	to	PART
ftr-465	545	29	expand	expand	VERB
ftr-465	545	30	with	with	ADP
ftr-465	545	31	dollars	dollar	NOUN
ftr-465	545	32	earned	earn	VERB
ftr-465	545	33	through	through	ADP
ftr-465	545	34	fair	fair	ADJ
ftr-465	545	35	competition	competition	NOUN
ftr-465	545	36	and/or	and/or	CCONJ
ftr-465	545	37	the	the	DET
ftr-465	545	38	effects	effect	NOUN
ftr-465	545	39	of	of	ADP
ftr-465	545	40	inflation	inflation	NOUN
ftr-465	545	41	,	,	PUNCT
ftr-465	545	42	even	even	ADV
ftr-465	545	43	after	after	ADP
ftr-465	545	44	having	having	AUX
ftr-465	545	45	distributed	distribute	VERB
ftr-465	545	46	each	each	DET
ftr-465	545	47	77	77	NUM
ftr-465	545	48	.	.	PUNCT
ftr-465	546	1	bittker	bittker	PROPN
ftr-465	546	2	&	&	CCONJ
ftr-465	546	3	rahdert	rahdert	PROPN
ftr-465	546	4	,	,	PUNCT
ftr-465	546	5	supra	supra	PROPN
ftr-465	546	6	note	note	NOUN
ftr-465	546	7	13	13	NUM
ftr-465	546	8	,	,	PUNCT
ftr-465	546	9	at	at	ADP
ftr-465	546	10	319	319	NUM
ftr-465	546	11	.	.	PUNCT
ftr-465	547	1	78	78	NUM
ftr-465	547	2	.	.	PUNCT
ftr-465	548	1	several	several	ADJ
ftr-465	548	2	reasons	reason	NOUN
ftr-465	548	3	additional	additional	ADJ
ftr-465	548	4	to	to	ADP
ftr-465	548	5	unfair	unfair	ADJ
ftr-465	548	6	competition	competition	NOUN
ftr-465	548	7	and	and	CCONJ
ftr-465	548	8	loss	loss	NOUN
ftr-465	548	9	of	of	ADP
ftr-465	548	10	tax	tax	NOUN
ftr-465	548	11	revenue	revenue	NOUN
ftr-465	548	12	were	be	AUX
ftr-465	548	13	offered	offer	VERB
ftr-465	548	14	to	to	PART
ftr-465	548	15	justify	justify	VERB
ftr-465	548	16	taxing	tax	VERB
ftr-465	548	17	feeder	feeder	NOUN
ftr-465	548	18	corporations	corporation	NOUN
ftr-465	548	19	and	and	CCONJ
ftr-465	548	20	unrelated	unrelated	ADJ
ftr-465	548	21	businesses	business	NOUN
ftr-465	548	22	.	.	PUNCT
ftr-465	549	1	commenting	comment	VERB
ftr-465	549	2	on	on	ADP
ftr-465	549	3	the	the	DET
ftr-465	549	4	"	"	PUNCT
ftr-465	549	5	destination	destination	NOUN
ftr-465	549	6	of	of	ADP
ftr-465	549	7	income	income	NOUN
ftr-465	549	8	"	"	PUNCT
ftr-465	549	9	test	test	NOUN
ftr-465	549	10	as	as	SCONJ
ftr-465	549	11	applied	apply	VERB
ftr-465	549	12	to	to	ADP
ftr-465	549	13	the	the	DET
ftr-465	549	14	commercial	commercial	ADJ
ftr-465	549	15	activities	activity	NOUN
ftr-465	549	16	of	of	ADP
ftr-465	549	17	colleges	college	NOUN
ftr-465	549	18	and	and	CCONJ
ftr-465	549	19	other	other	ADJ
ftr-465	549	20	institutions	institution	NOUN
ftr-465	549	21	,	,	PUNCT
ftr-465	549	22	secretary	secretary	NOUN
ftr-465	549	23	of	of	ADP
ftr-465	549	24	the	the	DET
ftr-465	549	25	treasury	treasury	PROPN
ftr-465	549	26	john	john	PROPN
ftr-465	549	27	snyder	snyder	PROPN
ftr-465	549	28	,	,	PUNCT
ftr-465	549	29	in	in	ADP
ftr-465	549	30	his	his	PRON
ftr-465	549	31	testimony	testimony	NOUN
ftr-465	549	32	before	before	ADP
ftr-465	549	33	the	the	DET
ftr-465	549	34	committee	committee	NOUN
ftr-465	549	35	on	on	ADP
ftr-465	549	36	ways	way	NOUN
ftr-465	549	37	and	and	CCONJ
ftr-465	549	38	means	mean	NOUN
ftr-465	549	39	,	,	PUNCT
ftr-465	549	40	stated	state	VERB
ftr-465	549	41	:	:	PUNCT
ftr-465	549	42	"	"	PUNCT
ftr-465	549	43	the	the	DET
ftr-465	549	44	correction	correction	NOUN
ftr-465	549	45	of	of	ADP
ftr-465	549	46	present	present	ADJ
ftr-465	549	47	abuses	abuse	NOUN
ftr-465	549	48	,	,	PUNCT
ftr-465	549	49	which	which	PRON
ftr-465	549	50	shift	shift	VERB
ftr-465	549	51	additional	additional	ADJ
ftr-465	549	52	burdens	burden	NOUN
ftr-465	549	53	to	to	ADP
ftr-465	549	54	the	the	DET
ftr-465	549	55	rest	rest	NOUN
ftr-465	549	56	of	of	ADP
ftr-465	549	57	the	the	DET
ftr-465	549	58	population	population	NOUN
ftr-465	549	59	,	,	PUNCT
ftr-465	549	60	becomes	become	VERB
ftr-465	549	61	essential	essential	ADJ
ftr-465	549	62	for	for	ADP
ftr-465	549	63	reasons	reason	NOUN
ftr-465	549	64	of	of	ADP
ftr-465	549	65	equity	equity	NOUN
ftr-465	549	66	.	.	PUNCT
ftr-465	549	67	"	"	PUNCT
ftr-465	550	1	house	house	NOUN
ftr-465	550	2	hearings	hearing	NOUN
ftr-465	550	3	of	of	ADP
ftr-465	550	4	1950	1950	NUM
ftr-465	550	5	,	,	PUNCT
ftr-465	550	6	supra	supra	NOUN
ftr-465	550	7	note	note	NOUN
ftr-465	550	8	8	8	NUM
ftr-465	550	9	,	,	PUNCT
ftr-465	550	10	at	at	ADP
ftr-465	550	11	19	19	NUM
ftr-465	550	12	.	.	PUNCT
ftr-465	551	1	the	the	DET
ftr-465	551	2	comment	comment	NOUN
ftr-465	551	3	fails	fail	VERB
ftr-465	551	4	to	to	PART
ftr-465	551	5	address	address	VERB
ftr-465	551	6	the	the	DET
ftr-465	551	7	degree	degree	NOUN
ftr-465	551	8	to	to	PART
ftr-465	551	9	which	which	PRON
ftr-465	551	10	the	the	DET
ftr-465	551	11	untaxed	untaxed	ADJ
ftr-465	551	12	income	income	NOUN
ftr-465	551	13	was	be	AUX
ftr-465	551	14	being	be	AUX
ftr-465	551	15	used	use	VERB
ftr-465	551	16	for	for	ADP
ftr-465	551	17	charitable	charitable	ADJ
ftr-465	551	18	purposes	purpose	NOUN
ftr-465	551	19	.	.	PUNCT
ftr-465	552	1	there	there	PRON
ftr-465	552	2	was	be	VERB
ftr-465	552	3	also	also	ADV
ftr-465	552	4	concern	concern	NOUN
ftr-465	552	5	that	that	SCONJ
ftr-465	552	6	preoccupation	preoccupation	NOUN
ftr-465	552	7	of	of	ADP
ftr-465	552	8	501(c)(3	501(c)(3	NOUN
ftr-465	552	9	)	)	PUNCT
ftr-465	552	10	organizations	organization	NOUN
ftr-465	552	11	with	with	ADP
ftr-465	552	12	commercial	commercial	ADJ
ftr-465	552	13	ventures	venture	NOUN
ftr-465	552	14	would	would	AUX
ftr-465	552	15	detract	detract	VERB
ftr-465	552	16	from	from	ADP
ftr-465	552	17	their	their	PRON
ftr-465	552	18	exempt	exempt	ADJ
ftr-465	552	19	purposes	purpose	NOUN
ftr-465	552	20	.	.	PUNCT
ftr-465	553	1	see	see	VERB
ftr-465	553	2	the	the	DET
ftr-465	553	3	macaroni	macaroni	NOUN
ftr-465	553	4	monopoly	monopoly	NOUN
ftr-465	553	5	,	,	PUNCT
ftr-465	553	6	supra	supra	PROPN
ftr-465	553	7	note	note	NOUN
ftr-465	553	8	60	60	NUM
ftr-465	553	9	,	,	PUNCT
ftr-465	553	10	at	at	ADP
ftr-465	553	11	1283	1283	NUM
ftr-465	553	12	;	;	PUNCT
ftr-465	553	13	but	but	CCONJ
ftr-465	553	14	see	see	VERB
ftr-465	553	15	unrelated	unrelated	ADJ
ftr-465	553	16	business	business	NOUN
ftr-465	553	17	income	income	NOUN
ftr-465	553	18	tax	tax	NOUN
ftr-465	553	19	:	:	PUNCT
ftr-465	553	20	hearings	hearing	NOUN
ftr-465	553	21	before	before	ADP
ftr-465	553	22	the	the	DET
ftr-465	553	23	subcomm	subcomm	NOUN
ftr-465	553	24	.	.	PUNCT
ftr-465	554	1	on	on	ADP
ftr-465	554	2	oversight	oversight	NOUN
ftr-465	554	3	of	of	ADP
ftr-465	554	4	the	the	DET
ftr-465	554	5	house	house	NOUN
ftr-465	554	6	comm	comm	NOUN
ftr-465	554	7	.	.	PUNCT
ftr-465	555	1	on	on	ADP
ftr-465	555	2	ways	way	NOUN
ftr-465	555	3	and	and	CCONJ
ftr-465	555	4	means	mean	NOUN
ftr-465	555	5	,	,	PUNCT
ftr-465	555	6	100th	100th	ADJ
ftr-465	555	7	cong	cong	NOUN
ftr-465	555	8	.	.	PROPN
ftr-465	555	9	,	,	PUNCT
ftr-465	555	10	1	1	NUM
ftr-465	555	11	st	st	PROPN
ftr-465	555	12	sess	sess	NOUN
ftr-465	555	13	.	.	PUNCT
ftr-465	556	1	208	208	NUM
ftr-465	556	2	(	(	PUNCT
ftr-465	556	3	1987	1987	NUM
ftr-465	556	4	)	)	PUNCT
ftr-465	556	5	(	(	PUNCT
ftr-465	556	6	statement	statement	NOUN
ftr-465	556	7	of	of	ADP
ftr-465	556	8	the	the	DET
ftr-465	556	9	independent	independent	ADJ
ftr-465	556	10	sector	sector	NOUN
ftr-465	556	11	)	)	PUNCT
ftr-465	557	1	[	[	X
ftr-465	557	2	hereinafter	hereinafter	NOUN
ftr-465	557	3	ubit	ubit	NOUN
ftr-465	557	4	hearings	hearing	NOUN
ftr-465	557	5	]	]	PUNCT
ftr-465	557	6	(	(	PUNCT
ftr-465	557	7	"	"	PUNCT
ftr-465	557	8	the	the	DET
ftr-465	557	9	traditional	traditional	ADJ
ftr-465	557	10	argument	argument	NOUN
ftr-465	557	11	that	that	SCONJ
ftr-465	557	12	running	run	VERB
ftr-465	557	13	unrelated	unrelated	ADJ
ftr-465	557	14	businesses	business	NOUN
ftr-465	557	15	diverts	divert	VERB
ftr-465	557	16	attention	attention	NOUN
ftr-465	557	17	from	from	ADP
ftr-465	557	18	charity	charity	NOUN
ftr-465	557	19	is	be	AUX
ftr-465	557	20	a	a	DET
ftr-465	557	21	bit	bit	NOUN
ftr-465	557	22	threadbare	threadbare	ADJ
ftr-465	557	23	-	-	PUNCT
ftr-465	557	24	it	it	PRON
ftr-465	557	25	is	be	AUX
ftr-465	557	26	not	not	PART
ftr-465	557	27	clear	clear	ADJ
ftr-465	557	28	why	why	SCONJ
ftr-465	557	29	it	it	PRON
ftr-465	557	30	is	be	AUX
ftr-465	557	31	any	any	ADV
ftr-465	557	32	better	well	ADJ
ftr-465	557	33	to	to	PART
ftr-465	557	34	have	have	VERB
ftr-465	557	35	the	the	DET
ftr-465	557	36	board	board	NOUN
ftr-465	557	37	worry	worry	VERB
ftr-465	557	38	about	about	ADP
ftr-465	557	39	fundraising	fundraising	NOUN
ftr-465	557	40	or	or	CCONJ
ftr-465	557	41	portfolio	portfolio	NOUN
ftr-465	557	42	management	management	NOUN
ftr-465	557	43	than	than	ADP
ftr-465	557	44	an	an	DET
ftr-465	557	45	unrelated	unrelated	ADJ
ftr-465	557	46	business	business	NOUN
ftr-465	557	47	.	.	PUNCT
ftr-465	557	48	"	"	PUNCT
ftr-465	557	49	)	)	PUNCT
ftr-465	557	50	.	.	PUNCT
ftr-465	558	1	there	there	PRON
ftr-465	558	2	should	should	AUX
ftr-465	558	3	be	be	AUX
ftr-465	558	4	added	add	VERB
ftr-465	558	5	to	to	ADP
ftr-465	558	6	the	the	DET
ftr-465	558	7	list	list	NOUN
ftr-465	558	8	of	of	ADP
ftr-465	558	9	reasons	reason	NOUN
ftr-465	558	10	justifying	justify	VERB
ftr-465	558	11	the	the	DET
ftr-465	558	12	new	new	ADJ
ftr-465	558	13	taxes	taxis	NOUN
ftr-465	558	14	:	:	PUNCT
ftr-465	558	15	(	(	PUNCT
ftr-465	558	16	a	a	X
ftr-465	558	17	)	)	PUNCT
ftr-465	558	18	the	the	DET
ftr-465	558	19	undue	undue	ADJ
ftr-465	558	20	risk	risk	NOUN
ftr-465	558	21	§	§	PROPN
ftr-465	558	22	501	501	NUM
ftr-465	558	23	(	(	PUNCT
ftr-465	558	24	c)(3	c)(3	NOUN
ftr-465	558	25	)	)	PUNCT
ftr-465	558	26	organizations	organization	NOUN
ftr-465	558	27	might	might	AUX
ftr-465	558	28	be	be	AUX
ftr-465	558	29	willing	willing	ADJ
ftr-465	558	30	to	to	PART
ftr-465	558	31	take	take	VERB
ftr-465	558	32	with	with	ADP
ftr-465	558	33	respect	respect	NOUN
ftr-465	558	34	to	to	ADP
ftr-465	558	35	their	their	PRON
ftr-465	558	36	endowment	endowment	ADJ
ftr-465	558	37	funds	fund	NOUN
ftr-465	558	38	by	by	ADP
ftr-465	558	39	shifting	shift	VERB
ftr-465	558	40	investment	investment	NOUN
ftr-465	558	41	funds	fund	NOUN
ftr-465	558	42	to	to	ADP
ftr-465	558	43	more	more	ADV
ftr-465	558	44	speculative	speculative	ADJ
ftr-465	558	45	ventures	venture	NOUN
ftr-465	558	46	in	in	ADP
ftr-465	558	47	the	the	DET
ftr-465	558	48	hope	hope	NOUN
ftr-465	558	49	of	of	ADP
ftr-465	558	50	obtaining	obtain	VERB
ftr-465	558	51	a	a	DET
ftr-465	558	52	higher	high	ADJ
ftr-465	558	53	yield	yield	NOUN
ftr-465	558	54	;	;	PUNCT
ftr-465	558	55	and	and	CCONJ
ftr-465	558	56	(	(	PUNCT
ftr-465	558	57	b	b	X
ftr-465	558	58	)	)	PUNCT
ftr-465	558	59	the	the	DET
ftr-465	558	60	concentration	concentration	NOUN
ftr-465	558	61	of	of	ADP
ftr-465	558	62	economic	economic	ADJ
ftr-465	558	63	power	power	NOUN
ftr-465	558	64	in	in	ADP
ftr-465	558	65	colleges	college	NOUN
ftr-465	558	66	and	and	CCONJ
ftr-465	558	67	universities	university	NOUN
ftr-465	558	68	.	.	PUNCT
ftr-465	559	1	see	see	VERB
ftr-465	559	2	hearings	hearing	NOUN
ftr-465	559	3	of	of	ADP
ftr-465	559	4	1947	1947	NUM
ftr-465	559	5	,	,	PUNCT
ftr-465	559	6	supra	supra	PROPN
ftr-465	559	7	note	note	PROPN
ftr-465	559	8	8	8	NUM
ftr-465	559	9	,	,	PUNCT
ftr-465	559	10	at	at	ADP
ftr-465	559	11	3528	3528	NUM
ftr-465	559	12	.	.	PUNCT
ftr-465	560	1	[	[	X
ftr-465	560	2	val	val	X
ftr-465	560	3	.	.	PUNCT
ftr-465	561	1	3:7	3:7	NUM
ftr-465	561	2	unfair	unfair	ADJ
ftr-465	561	3	business	business	NOUN
ftr-465	561	4	competition	competition	NOUN
ftr-465	561	5	year	year	NOUN
ftr-465	561	6	a	a	DET
ftr-465	561	7	tax	tax	NOUN
ftr-465	561	8	equivalent	equivalent	ADJ
ftr-465	561	9	amount	amount	NOUN
ftr-465	561	10	to	to	ADP
ftr-465	561	11	its	its	PRON
ftr-465	561	12	501(c)(3	501(c)(3	NUM
ftr-465	561	13	)	)	PUNCT
ftr-465	561	14	owner	owner	NOUN
ftr-465	561	15	.	.	PUNCT
ftr-465	562	1	such	such	DET
ftr-465	562	2	an	an	DET
ftr-465	562	3	expansion	expansion	NOUN
ftr-465	562	4	would	would	AUX
ftr-465	562	5	result	result	VERB
ftr-465	562	6	in	in	ADP
ftr-465	562	7	an	an	DET
ftr-465	562	8	increasing	increase	VERB
ftr-465	562	9	amount	amount	NOUN
ftr-465	562	10	of	of	ADP
ftr-465	562	11	tax	tax	NOUN
ftr-465	562	12	dollars	dollar	NOUN
ftr-465	562	13	going	go	VERB
ftr-465	562	14	to	to	ADP
ftr-465	562	15	the	the	DET
ftr-465	562	16	charity	charity	NOUN
ftr-465	562	17	rather	rather	ADV
ftr-465	562	18	than	than	ADP
ftr-465	562	19	to	to	ADP
ftr-465	562	20	the	the	DET
ftr-465	562	21	government	government	NOUN
ftr-465	562	22	.	.	PUNCT
ftr-465	563	1	the	the	DET
ftr-465	563	2	c.f	c.f	PROPN
ftr-465	563	3	.	.	PROPN
ftr-465	563	4	mueller	mueller	PROPN
ftr-465	563	5	company	company	PROPN
ftr-465	563	6	,	,	PUNCT
ftr-465	563	7	for	for	ADP
ftr-465	563	8	example	example	NOUN
ftr-465	563	9	,	,	PUNCT
ftr-465	563	10	purchased	purchase	VERB
ftr-465	563	11	in	in	ADP
ftr-465	563	12	august	august	PROPN
ftr-465	563	13	1947	1947	NUM
ftr-465	563	14	for	for	ADP
ftr-465	563	15	$	$	SYM
ftr-465	563	16	3,495,407	3,495,407	NUM
ftr-465	563	17	for	for	ADP
ftr-465	563	18	the	the	DET
ftr-465	563	19	benefit	benefit	NOUN
ftr-465	563	20	of	of	ADP
ftr-465	563	21	the	the	DET
ftr-465	563	22	school	school	NOUN
ftr-465	563	23	of	of	ADP
ftr-465	563	24	law	law	NOUN
ftr-465	563	25	of	of	ADP
ftr-465	563	26	new	new	PROPN
ftr-465	563	27	york	york	PROPN
ftr-465	563	28	university	university	PROPN
ftr-465	563	29	,	,	PUNCT
ftr-465	563	30	was	be	AUX
ftr-465	563	31	sold	sell	VERB
ftr-465	563	32	in	in	ADP
ftr-465	563	33	1976	1976	NUM
ftr-465	563	34	for	for	ADP
ftr-465	563	35	$	$	SYM
ftr-465	563	36	115	115	NUM
ftr-465	563	37	million	million	NUM
ftr-465	563	38	cash	cash	NOUN
ftr-465	563	39	,	,	PUNCT
ftr-465	563	40	notwithstanding	notwithstanding	ADP
ftr-465	563	41	the	the	DET
ftr-465	563	42	fact	fact	NOUN
ftr-465	563	43	that	that	SCONJ
ftr-465	563	44	it	it	PRON
ftr-465	563	45	was	be	AUX
ftr-465	563	46	subject	subject	ADJ
ftr-465	563	47	to	to	ADP
ftr-465	563	48	tax	tax	NOUN
ftr-465	563	49	on	on	ADP
ftr-465	563	50	its	its	PRON
ftr-465	563	51	taxable	taxable	ADJ
ftr-465	563	52	income	income	NOUN
ftr-465	563	53	in	in	ADP
ftr-465	563	54	26	26	NUM
ftr-465	563	55	of	of	ADP
ftr-465	563	56	those	those	DET
ftr-465	563	57	30	30	NUM
ftr-465	563	58	years	year	NOUN
ftr-465	563	59	.	.	PUNCT
ftr-465	564	1	79	79	NUM
ftr-465	564	2	through	through	ADP
ftr-465	564	3	the	the	DET
ftr-465	564	4	sale	sale	NOUN
ftr-465	564	5	of	of	ADP
ftr-465	564	6	the	the	DET
ftr-465	564	7	stock	stock	NOUN
ftr-465	564	8	of	of	ADP
ftr-465	564	9	the	the	DET
ftr-465	564	10	noodle	noodle	NOUN
ftr-465	564	11	company	company	NOUN
ftr-465	564	12	,	,	PUNCT
ftr-465	564	13	the	the	DET
ftr-465	564	14	university	university	NOUN
ftr-465	564	15	was	be	AUX
ftr-465	564	16	able	able	ADJ
ftr-465	564	17	to	to	PART
ftr-465	564	18	add	add	VERB
ftr-465	564	19	$	$	SYM
ftr-465	564	20	47.5	47.5	NUM
ftr-465	564	21	million	million	NUM
ftr-465	564	22	to	to	ADP
ftr-465	564	23	its	its	PRON
ftr-465	564	24	unrestricted	unrestricted	ADJ
ftr-465	564	25	endowment	endowment	NOUN
ftr-465	564	26	,	,	PUNCT
ftr-465	564	27	an	an	DET
ftr-465	564	28	increase	increase	NOUN
ftr-465	564	29	of	of	ADP
ftr-465	564	30	200	200	NUM
ftr-465	564	31	%	%	NOUN
ftr-465	564	32	,	,	PUNCT
ftr-465	564	33	and	and	CCONJ
ftr-465	564	34	$	$	SYM
ftr-465	564	35	67.5	67.5	NUM
ftr-465	564	36	million	million	NUM
ftr-465	564	37	to	to	ADP
ftr-465	564	38	its	its	PRON
ftr-465	564	39	endowment	endowment	NOUN
ftr-465	564	40	for	for	ADP
ftr-465	564	41	the	the	DET
ftr-465	564	42	benefit	benefit	NOUN
ftr-465	564	43	of	of	ADP
ftr-465	564	44	the	the	DET
ftr-465	564	45	law	law	NOUN
ftr-465	564	46	school	school	NOUN
ftr-465	564	47	.	.	PUNCT
ftr-465	565	1	"0	"0	VERB
ftr-465	565	2	the	the	DET
ftr-465	565	3	ability	ability	NOUN
ftr-465	565	4	of	of	ADP
ftr-465	565	5	any	any	DET
ftr-465	565	6	given	give	VERB
ftr-465	565	7	501(c)(3	501(c)(3	NOUN
ftr-465	565	8	)	)	PUNCT
ftr-465	565	9	organization	organization	NOUN
ftr-465	565	10	to	to	PART
ftr-465	565	11	enjoy	enjoy	VERB
ftr-465	565	12	the	the	DET
ftr-465	565	13	benefits	benefit	NOUN
ftr-465	565	14	of	of	ADP
ftr-465	565	15	such	such	ADJ
ftr-465	565	16	spectacular	spectacular	ADJ
ftr-465	565	17	growth	growth	NOUN
ftr-465	565	18	due	due	ADP
ftr-465	565	19	to	to	ADP
ftr-465	565	20	the	the	DET
ftr-465	565	21	business	business	NOUN
ftr-465	565	22	acumen	acuman	NOUN
ftr-465	565	23	or	or	CCONJ
ftr-465	565	24	luck	luck	NOUN
ftr-465	565	25	of	of	ADP
ftr-465	565	26	its	its	PRON
ftr-465	565	27	feeder	feeder	NOUN
ftr-465	565	28	benefactor	benefactor	NOUN
ftr-465	565	29	operating	operate	VERB
ftr-465	565	30	in	in	ADP
ftr-465	565	31	the	the	DET
ftr-465	565	32	free	free	ADJ
ftr-465	565	33	enterprise	enterprise	NOUN
ftr-465	565	34	world	world	NOUN
ftr-465	565	35	is	be	AUX
ftr-465	565	36	the	the	DET
ftr-465	565	37	result	result	NOUN
ftr-465	565	38	of	of	ADP
ftr-465	565	39	the	the	DET
ftr-465	565	40	very	very	ADJ
ftr-465	565	41	freedom	freedom	NOUN
ftr-465	565	42	the	the	DET
ftr-465	565	43	system	system	NOUN
ftr-465	565	44	affords	afford	VERB
ftr-465	565	45	to	to	ADP
ftr-465	565	46	charitable	charitable	ADJ
ftr-465	565	47	organizations	organization	NOUN
ftr-465	565	48	.	.	PUNCT
ftr-465	566	1	the	the	DET
ftr-465	566	2	1950	1950	NUM
ftr-465	566	3	congress	congress	PROPN
ftr-465	566	4	did	do	AUX
ftr-465	566	5	not	not	PART
ftr-465	566	6	require	require	VERB
ftr-465	566	7	exempt	exempt	ADJ
ftr-465	566	8	organizations	organization	NOUN
ftr-465	566	9	to	to	PART
ftr-465	566	10	dispose	dispose	VERB
ftr-465	566	11	of	of	ADP
ftr-465	566	12	their	their	PRON
ftr-465	566	13	unrelated	unrelated	ADJ
ftr-465	566	14	businesses	business	NOUN
ftr-465	566	15	or	or	CCONJ
ftr-465	566	16	to	to	PART
ftr-465	566	17	pay	pay	VERB
ftr-465	566	18	capital	capital	NOUN
ftr-465	566	19	gains	gain	NOUN
ftr-465	566	20	tax	tax	NOUN
ftr-465	566	21	on	on	ADP
ftr-465	566	22	their	their	PRON
ftr-465	566	23	eventual	eventual	ADJ
ftr-465	566	24	disposition	disposition	NOUN
ftr-465	566	25	,	,	PUNCT
ftr-465	566	26	but	but	CCONJ
ftr-465	566	27	merely	merely	ADV
ftr-465	566	28	to	to	PART
ftr-465	566	29	pay	pay	VERB
ftr-465	566	30	the	the	DET
ftr-465	566	31	same	same	ADJ
ftr-465	566	32	tax	tax	NOUN
ftr-465	566	33	on	on	ADP
ftr-465	566	34	operating	operate	VERB
ftr-465	566	35	income	income	NOUN
ftr-465	566	36	as	as	ADP
ftr-465	566	37	their	their	PRON
ftr-465	566	38	profit	profit	NOUN
ftr-465	566	39	-	-	PUNCT
ftr-465	566	40	motivated	motivate	VERB
ftr-465	566	41	competition	competition	NOUN
ftr-465	566	42	.	.	PUNCT
ftr-465	567	1	"1	"1	NOUN
ftr-465	567	2	it	it	PRON
ftr-465	567	3	is	be	AUX
ftr-465	567	4	only	only	ADV
ftr-465	567	5	due	due	ADJ
ftr-465	567	6	to	to	PART
ftr-465	567	7	hit	hit	VERB
ftr-465	567	8	-	-	PUNCT
ftr-465	567	9	or	or	CCONJ
ftr-465	567	10	-	-	PUNCT
ftr-465	567	11	miss	miss	NOUN
ftr-465	567	12	fortune	fortune	NOUN
ftr-465	567	13	that	that	PRON
ftr-465	567	14	the	the	DET
ftr-465	567	15	famous	famous	ADJ
ftr-465	567	16	noodle	noodle	NOUN
ftr-465	567	17	company	company	NOUN
ftr-465	567	18	was	be	AUX
ftr-465	567	19	acquired	acquire	VERB
ftr-465	567	20	for	for	ADP
ftr-465	567	21	the	the	DET
ftr-465	567	22	benefit	benefit	NOUN
ftr-465	567	23	of	of	ADP
ftr-465	567	24	a	a	DET
ftr-465	567	25	well	well	ADV
ftr-465	567	26	-	-	PUNCT
ftr-465	567	27	recognized	recognize	VERB
ftr-465	567	28	law	law	NOUN
ftr-465	567	29	school	school	NOUN
ftr-465	567	30	of	of	ADP
ftr-465	567	31	a	a	DET
ftr-465	567	32	large	large	ADJ
ftr-465	567	33	private	private	ADJ
ftr-465	567	34	university	university	NOUN
ftr-465	567	35	rather	rather	ADV
ftr-465	567	36	than	than	ADP
ftr-465	567	37	for	for	ADP
ftr-465	567	38	the	the	DET
ftr-465	567	39	benefit	benefit	NOUN
ftr-465	567	40	of	of	ADP
ftr-465	567	41	a	a	DET
ftr-465	567	42	501(c)(3	501(c)(3	NUM
ftr-465	567	43	)	)	PUNCT
ftr-465	567	44	organization	organization	NOUN
ftr-465	567	45	that	that	PRON
ftr-465	567	46	did	do	AUX
ftr-465	567	47	not	not	PART
ftr-465	567	48	already	already	ADV
ftr-465	567	49	derive	derive	VERB
ftr-465	567	50	support	support	NOUN
ftr-465	567	51	in	in	ADP
ftr-465	567	52	the	the	DET
ftr-465	567	53	marketplace	marketplace	NOUN
ftr-465	567	54	from	from	ADP
ftr-465	567	55	public	public	ADJ
ftr-465	567	56	contributions	contribution	NOUN
ftr-465	567	57	,	,	PUNCT
ftr-465	567	58	endowment	endowment	NOUN
ftr-465	567	59	funds	fund	NOUN
ftr-465	567	60	resulting	result	VERB
ftr-465	567	61	from	from	ADP
ftr-465	567	62	such	such	ADJ
ftr-465	567	63	contributions	contribution	NOUN
ftr-465	567	64	,	,	PUNCT
ftr-465	567	65	or	or	CCONJ
ftr-465	567	66	income	income	NOUN
ftr-465	567	67	from	from	ADP
ftr-465	567	68	the	the	DET
ftr-465	567	69	sale	sale	NOUN
ftr-465	567	70	of	of	ADP
ftr-465	567	71	goods	good	NOUN
ftr-465	567	72	or	or	CCONJ
ftr-465	567	73	services	service	NOUN
ftr-465	567	74	related	relate	VERB
ftr-465	567	75	to	to	ADP
ftr-465	567	76	its	its	PRON
ftr-465	567	77	charitable	charitable	ADJ
ftr-465	567	78	purpose	purpose	NOUN
ftr-465	567	79	.	.	PUNCT
ftr-465	568	1	c.f	c.f	PROPN
ftr-465	568	2	.	.	PROPN
ftr-465	568	3	mueller	mueller	PROPN
ftr-465	568	4	company	company	NOUN
ftr-465	568	5	's	's	PART
ftr-465	568	6	taxable	taxable	ADJ
ftr-465	568	7	income	income	NOUN
ftr-465	568	8	increased	increase	VERB
ftr-465	568	9	from	from	ADP
ftr-465	568	10	$	$	SYM
ftr-465	568	11	962,366.75	962,366.75	NUM
ftr-465	568	12	for	for	ADP
ftr-465	568	13	19462	19462	NUM
ftr-465	568	14	to	to	ADP
ftr-465	568	15	$	$	SYM
ftr-465	568	16	6.1	6.1	NUM
ftr-465	568	17	million	million	NUM
ftr-465	568	18	for	for	ADP
ftr-465	568	19	1975.3	1975.3	NUM
ftr-465	568	20	had	have	AUX
ftr-465	568	21	c.f	c.f	PROPN
ftr-465	568	22	.	.	PROPN
ftr-465	568	23	mueller	mueller	PROPN
ftr-465	568	24	company	company	PROPN
ftr-465	568	25	been	be	AUX
ftr-465	568	26	afforded	afford	VERB
ftr-465	568	27	the	the	DET
ftr-465	568	28	option	option	NOUN
ftr-465	568	29	to	to	PART
ftr-465	568	30	pay	pay	VERB
ftr-465	568	31	its	its	PRON
ftr-465	568	32	tax	tax	NOUN
ftr-465	568	33	obligation	obligation	NOUN
ftr-465	568	34	to	to	ADP
ftr-465	568	35	new	new	PROPN
ftr-465	568	36	york	york	PROPN
ftr-465	568	37	university	university	PROPN
ftr-465	568	38	for	for	ADP
ftr-465	568	39	the	the	DET
ftr-465	568	40	operating	operate	VERB
ftr-465	568	41	budget	budget	NOUN
ftr-465	568	42	of	of	ADP
ftr-465	568	43	its	its	PRON
ftr-465	568	44	law	law	NOUN
ftr-465	568	45	school	school	NOUN
ftr-465	568	46	rather	rather	ADV
ftr-465	568	47	than	than	ADP
ftr-465	568	48	to	to	ADP
ftr-465	568	49	the	the	DET
ftr-465	568	50	government	government	NOUN
ftr-465	568	51	,	,	PUNCT
ftr-465	568	52	the	the	DET
ftr-465	568	53	increasing	increase	VERB
ftr-465	568	54	loss	loss	NOUN
ftr-465	568	55	of	of	ADP
ftr-465	568	56	tax	tax	NOUN
ftr-465	568	57	revenue	revenue	NOUN
ftr-465	568	58	would	would	AUX
ftr-465	568	59	have	have	VERB
ftr-465	568	60	to	to	PART
ftr-465	568	61	be	be	AUX
ftr-465	568	62	weighed	weigh	VERB
ftr-465	568	63	against	against	ADP
ftr-465	568	64	the	the	DET
ftr-465	568	65	benefit	benefit	NOUN
ftr-465	568	66	derived	derive	VERB
ftr-465	568	67	from	from	ADP
ftr-465	568	68	such	such	ADJ
ftr-465	568	69	revenue	revenue	NOUN
ftr-465	568	70	's	's	PART
ftr-465	568	71	support	support	NOUN
ftr-465	568	72	of	of	ADP
ftr-465	568	73	educational	educational	ADJ
ftr-465	568	74	and	and	CCONJ
ftr-465	568	75	legal	legal	ADJ
ftr-465	568	76	services	service	NOUN
ftr-465	568	77	delivered	deliver	VERB
ftr-465	568	78	by	by	ADP
ftr-465	568	79	the	the	DET
ftr-465	568	80	school	school	NOUN
ftr-465	568	81	,	,	PUNCT
ftr-465	568	82	e.g.	e.g.	ADV
ftr-465	568	83	,	,	PUNCT
ftr-465	568	84	in	in	ADP
ftr-465	568	85	the	the	DET
ftr-465	568	86	form	form	NOUN
ftr-465	568	87	of	of	ADP
ftr-465	568	88	more	more	ADJ
ftr-465	568	89	money	money	NOUN
ftr-465	568	90	for	for	ADP
ftr-465	568	91	need	need	NOUN
ftr-465	568	92	-	-	PUNCT
ftr-465	568	93	based	base	VERB
ftr-465	568	94	scholarships	scholarship	NOUN
ftr-465	568	95	,	,	PUNCT
ftr-465	568	96	lower	low	ADJ
ftr-465	568	97	tuition	tuition	NOUN
ftr-465	568	98	,	,	PUNCT
ftr-465	568	99	better	well	ADJ
ftr-465	568	100	research	research	NOUN
ftr-465	568	101	facilities	facility	NOUN
ftr-465	568	102	,	,	PUNCT
ftr-465	568	103	legal	legal	ADJ
ftr-465	568	104	services	service	NOUN
ftr-465	568	105	to	to	ADP
ftr-465	568	106	the	the	DET
ftr-465	568	107	disadvantaged	disadvantaged	ADJ
ftr-465	568	108	,	,	PUNCT
ftr-465	568	109	etc	etc	X
ftr-465	568	110	.	.	X
ftr-465	568	111	,	,	PUNCT
ftr-465	568	112	or	or	CCONJ
ftr-465	568	113	simply	simply	ADV
ftr-465	568	114	to	to	PART
ftr-465	568	115	meet	meet	VERB
ftr-465	568	116	increasing	increase	VERB
ftr-465	568	117	costs	cost	NOUN
ftr-465	568	118	or	or	CCONJ
ftr-465	568	119	to	to	PART
ftr-465	568	120	offset	offset	VERB
ftr-465	568	121	a	a	DET
ftr-465	568	122	decline	decline	NOUN
ftr-465	568	123	in	in	ADP
ftr-465	568	124	contributions	contribution	NOUN
ftr-465	568	125	(	(	PUNCT
ftr-465	568	126	perhaps	perhaps	ADV
ftr-465	568	127	caused	cause	VERB
ftr-465	568	128	by	by	ADP
ftr-465	568	129	a	a	DET
ftr-465	568	130	change	change	NOUN
ftr-465	568	131	in	in	ADP
ftr-465	568	132	the	the	DET
ftr-465	568	133	tax	tax	NOUN
ftr-465	568	134	laws	law	NOUN
ftr-465	568	135	)	)	PUNCT
ftr-465	568	136	or	or	CCONJ
ftr-465	568	137	diminished	diminish	VERB
ftr-465	568	138	investment	investment	NOUN
ftr-465	568	139	79	79	NUM
ftr-465	568	140	.	.	PUNCT
ftr-465	569	1	see	see	VERB
ftr-465	569	2	c.f	c.f	PROPN
ftr-465	569	3	.	.	PROPN
ftr-465	569	4	mueller	mueller	PROPN
ftr-465	569	5	co.	co.	PROPN
ftr-465	570	1	v.	v.	PROPN
ftr-465	570	2	commissioner	commissioner	PROPN
ftr-465	570	3	,	,	PUNCT
ftr-465	570	4	14	14	NUM
ftr-465	570	5	t.c	t.c	PROPN
ftr-465	570	6	.	.	PROPN
ftr-465	570	7	912	912	NUM
ftr-465	570	8	,	,	PUNCT
ftr-465	570	9	923	923	NUM
ftr-465	570	10	(	(	PUNCT
ftr-465	570	11	1950	1950	NUM
ftr-465	570	12	)	)	PUNCT
ftr-465	570	13	.	.	PUNCT
ftr-465	571	1	rev'd	rev'd	VERB
ftr-465	571	2	,	,	PUNCT
ftr-465	571	3	190	190	NUM
ftr-465	571	4	f.2d	f.2d	NOUN
ftr-465	571	5	120	120	NUM
ftr-465	571	6	(	(	PUNCT
ftr-465	571	7	1951	1951	NUM
ftr-465	571	8	)	)	PUNCT
ftr-465	571	9	;	;	PUNCT
ftr-465	571	10	william	william	PROPN
ftr-465	571	11	j.	j.	PROPN
ftr-465	571	12	ruane	ruane	PROPN
ftr-465	571	13	,	,	PUNCT
ftr-465	571	14	nyu	nyu	PROPN
ftr-465	571	15	to	to	PART
ftr-465	571	16	sell	sell	VERB
ftr-465	571	17	mueller	mueller	PROPN
ftr-465	571	18	's	's	PART
ftr-465	571	19	for	for	ADP
ftr-465	571	20	s	s	PROPN
ftr-465	571	21	115	115	NUM
ftr-465	571	22	million	million	NUM
ftr-465	571	23	.	.	PUNCT
ftr-465	572	1	law	law	NOUN
ftr-465	572	2	school	school	NOUN
ftr-465	572	3	,	,	PUNCT
ftr-465	572	4	university	university	NOUN
ftr-465	572	5	to	to	PART
ftr-465	572	6	share	share	VERB
ftr-465	572	7	profit	profit	NOUN
ftr-465	572	8	,	,	PUNCT
ftr-465	572	9	wash	wash	NOUN
ftr-465	572	10	.	.	PUNCT
ftr-465	573	1	square	square	PROPN
ftr-465	573	2	news	news	PROPN
ftr-465	573	3	,	,	PUNCT
ftr-465	573	4	sept	sept	PROPN
ftr-465	573	5	.	.	PROPN
ftr-465	573	6	29	29	NUM
ftr-465	573	7	,	,	PUNCT
ftr-465	573	8	1976	1976	NUM
ftr-465	573	9	,	,	PUNCT
ftr-465	573	10	at	at	ADP
ftr-465	573	11	1	1	NUM
ftr-465	573	12	.	.	NUM
ftr-465	573	13	80	80	NUM
ftr-465	573	14	.	.	PUNCT
ftr-465	574	1	ruane	ruane	PROPN
ftr-465	574	2	,	,	PUNCT
ftr-465	574	3	supra	supra	PROPN
ftr-465	574	4	note	note	PROPN
ftr-465	574	5	79	79	NUM
ftr-465	574	6	,	,	PUNCT
ftr-465	574	7	at	at	ADP
ftr-465	574	8	1	1	NUM
ftr-465	574	9	.	.	NUM
ftr-465	574	10	81	81	NUM
ftr-465	574	11	.	.	PUNCT
ftr-465	575	1	see	see	VERB
ftr-465	575	2	united	united	PROPN
ftr-465	575	3	states	states	PROPN
ftr-465	575	4	v.	v.	PROPN
ftr-465	575	5	american	american	PROPN
ftr-465	575	6	college	college	PROPN
ftr-465	575	7	of	of	ADP
ftr-465	575	8	physicians	physician	NOUN
ftr-465	575	9	,	,	PUNCT
ftr-465	575	10	475	475	NUM
ftr-465	575	11	u.s	u.s	PROPN
ftr-465	575	12	.	.	PROPN
ftr-465	575	13	834	834	NUM
ftr-465	575	14	,	,	PUNCT
ftr-465	575	15	838	838	NUM
ftr-465	575	16	(	(	PUNCT
ftr-465	575	17	1986	1986	NUM
ftr-465	575	18	)	)	PUNCT
ftr-465	575	19	(	(	PUNCT
ftr-465	575	20	"	"	PUNCT
ftr-465	575	21	[	[	X
ftr-465	575	22	iwn	iwn	PROPN
ftr-465	575	23	the	the	DET
ftr-465	575	24	1950	1950	NUM
ftr-465	575	25	act	act	NOUN
ftr-465	575	26	[	[	X
ftr-465	575	27	congress	congress	X
ftr-465	575	28	]	]	PUNCT
ftr-465	575	29	struck	strike	VERB
ftr-465	575	30	a	a	DET
ftr-465	575	31	balance	balance	NOUN
ftr-465	575	32	between	between	ADP
ftr-465	575	33	its	its	PRON
ftr-465	575	34	two	two	NUM
ftr-465	575	35	objectives	objective	NOUN
ftr-465	575	36	of	of	ADP
ftr-465	575	37	encouraging	encourage	VERB
ftr-465	575	38	benevolent	benevolent	ADJ
ftr-465	575	39	enterprise	enterprise	NOUN
ftr-465	575	40	and	and	CCONJ
ftr-465	575	41	restraining	restrain	VERB
ftr-465	575	42	unfair	unfair	ADJ
ftr-465	575	43	competition	competition	NOUN
ftr-465	575	44	by	by	ADP
ftr-465	575	45	imposing	impose	VERB
ftr-465	575	46	a	a	DET
ftr-465	575	47	tax	tax	NOUN
ftr-465	575	48	on	on	ADP
ftr-465	575	49	the	the	DET
ftr-465	575	50	'	'	PUNCT
ftr-465	575	51	unrelated	unrelated	ADJ
ftr-465	575	52	business	business	NOUN
ftr-465	575	53	taxable	taxable	ADJ
ftr-465	575	54	income	income	NOUN
ftr-465	575	55	'	'	PUNCT
ftr-465	575	56	of	of	ADP
ftr-465	575	57	tax	tax	NOUN
ftr-465	575	58	-	-	PUNCT
ftr-465	575	59	exempt	exempt	ADJ
ftr-465	575	60	organizations	organization	NOUN
ftr-465	575	61	.	.	PUNCT
ftr-465	576	1	"	"	PUNCT
ftr-465	576	2	)	)	PUNCT
ftr-465	576	3	.	.	PUNCT
ftr-465	577	1	82	82	NUM
ftr-465	577	2	.	.	PUNCT
ftr-465	578	1	c.f	c.f	PROPN
ftr-465	578	2	.	.	PROPN
ftr-465	578	3	mueller	mueller	PROPN
ftr-465	578	4	co.	co.	PROPN
ftr-465	578	5	,	,	PUNCT
ftr-465	578	6	14	14	NUM
ftr-465	578	7	t.c	t.c	PROPN
ftr-465	578	8	.	.	PUNCT
ftr-465	579	1	at	at	ADP
ftr-465	579	2	925	925	NUM
ftr-465	579	3	.	.	NOUN
ftr-465	579	4	83	83	NUM
ftr-465	579	5	.	.	PUNCT
ftr-465	580	1	foremost	foremost	PROPN
ftr-465	580	2	agrees	agree	VERB
ftr-465	580	3	to	to	PART
ftr-465	580	4	buy	buy	VERB
ftr-465	580	5	for	for	ADP
ftr-465	580	6	cash	cash	NOUN
ftr-465	580	7	c.f	c.f	PROPN
ftr-465	580	8	.	.	PROPN
ftr-465	580	9	mueller	mueller	PROPN
ftr-465	580	10	co.	co.	PROPN
ftr-465	580	11	,	,	PUNCT
ftr-465	580	12	wall	wall	PROPN
ftr-465	580	13	st	st	PROPN
ftr-465	580	14	.	.	PROPN
ftr-465	580	15	j.	j.	PROPN
ftr-465	580	16	,	,	PUNCT
ftr-465	580	17	sept	sept	PROPN
ftr-465	580	18	.	.	PROPN
ftr-465	580	19	29	29	NUM
ftr-465	580	20	.	.	PUNCT
ftr-465	580	21	1976	1976	NUM
ftr-465	580	22	,	,	PUNCT
ftr-465	580	23	at	at	ADP
ftr-465	580	24	aio	aio	NOUN
ftr-465	580	25	.	.	PUNCT
ftr-465	580	26	19961	19961	NUM
ftr-465	580	27	florida	florida	PROPN
ftr-465	580	28	tax	tax	NOUN
ftr-465	580	29	review	review	NOUN
ftr-465	580	30	income	income	NOUN
ftr-465	580	31	due	due	ADP
ftr-465	580	32	to	to	ADP
ftr-465	580	33	market	market	NOUN
ftr-465	580	34	conditions	condition	NOUN
ftr-465	580	35	.	.	PUNCT
ftr-465	581	1	for	for	ADP
ftr-465	581	2	instance	instance	NOUN
ftr-465	581	3	,	,	PUNCT
ftr-465	581	4	new	new	PROPN
ftr-465	581	5	york	york	PROPN
ftr-465	581	6	university	university	PROPN
ftr-465	581	7	itself	itself	PRON
ftr-465	581	8	incurred	incur	VERB
ftr-465	581	9	an	an	DET
ftr-465	581	10	operating	operate	VERB
ftr-465	581	11	deficit	deficit	NOUN
ftr-465	581	12	of	of	ADP
ftr-465	581	13	$	$	SYM
ftr-465	581	14	4.4	4.4	NUM
ftr-465	581	15	million	million	NUM
ftr-465	581	16	for	for	ADP
ftr-465	581	17	the	the	DET
ftr-465	581	18	taxable	taxable	ADJ
ftr-465	581	19	year	year	NOUN
ftr-465	581	20	ending	end	VERB
ftr-465	581	21	august	august	PROPN
ftr-465	581	22	31	31	NUM
ftr-465	581	23	,	,	PUNCT
ftr-465	581	24	1975	1975	NUM
ftr-465	581	25	and	and	CCONJ
ftr-465	581	26	a	a	DET
ftr-465	581	27	deficit	deficit	NOUN
ftr-465	581	28	of	of	ADP
ftr-465	581	29	$	$	SYM
ftr-465	581	30	2-$3	2-$3	NUM
ftr-465	581	31	million	million	NUM
ftr-465	581	32	in	in	ADP
ftr-465	581	33	the	the	DET
ftr-465	581	34	subsequent	subsequent	ADJ
ftr-465	581	35	year	year	NOUN
ftr-465	581	36	.	.	PUNCT
ftr-465	581	37	'	'	PUNCT
ftr-465	582	1	assuming	assume	VERB
ftr-465	582	2	feeders	feeder	NOUN
ftr-465	582	3	and	and	CCONJ
ftr-465	582	4	unrelated	unrelated	ADJ
ftr-465	582	5	businesses	business	NOUN
ftr-465	582	6	were	be	AUX
ftr-465	582	7	afforded	afford	VERB
ftr-465	582	8	the	the	DET
ftr-465	582	9	option	option	NOUN
ftr-465	582	10	to	to	PART
ftr-465	582	11	maintain	maintain	VERB
ftr-465	582	12	competitive	competitive	ADJ
ftr-465	582	13	prices	price	NOUN
ftr-465	582	14	and	and	CCONJ
ftr-465	582	15	to	to	PART
ftr-465	582	16	distribute	distribute	VERB
ftr-465	582	17	a	a	DET
ftr-465	582	18	tax	tax	NOUN
ftr-465	582	19	equivalent	equivalent	NOUN
ftr-465	582	20	amount	amount	NOUN
ftr-465	582	21	plus	plus	CCONJ
ftr-465	582	22	an	an	DET
ftr-465	582	23	amount	amount	NOUN
ftr-465	582	24	representing	represent	VERB
ftr-465	582	25	an	an	DET
ftr-465	582	26	adequate	adequate	ADJ
ftr-465	582	27	return	return	NOUN
ftr-465	582	28	on	on	ADP
ftr-465	582	29	investment	investment	NOUN
ftr-465	582	30	to	to	ADP
ftr-465	582	31	their	their	PRON
ftr-465	582	32	owner	owner	NOUN
ftr-465	582	33	501(c)(3	501(c)(3	NOUN
ftr-465	582	34	)	)	PUNCT
ftr-465	582	35	organizations	organization	NOUN
ftr-465	582	36	to	to	PART
ftr-465	582	37	be	be	AUX
ftr-465	582	38	used	use	VERB
ftr-465	582	39	exclusively	exclusively	ADV
ftr-465	582	40	to	to	PART
ftr-465	582	41	operate	operate	VERB
ftr-465	582	42	charitable	charitable	ADJ
ftr-465	582	43	activities	activity	NOUN
ftr-465	582	44	,	,	PUNCT
ftr-465	582	45	a	a	DET
ftr-465	582	46	number	number	NOUN
ftr-465	582	47	of	of	ADP
ftr-465	582	48	safeguards	safeguard	NOUN
ftr-465	582	49	in	in	ADP
ftr-465	582	50	addition	addition	NOUN
ftr-465	582	51	to	to	ADP
ftr-465	582	52	those	those	PRON
ftr-465	582	53	already	already	ADV
ftr-465	582	54	mentioned	mention	VERB
ftr-465	582	55	would	would	AUX
ftr-465	582	56	need	need	VERB
ftr-465	582	57	to	to	PART
ftr-465	582	58	be	be	AUX
ftr-465	582	59	incorporated	incorporate	VERB
ftr-465	582	60	into	into	ADP
ftr-465	582	61	the	the	DET
ftr-465	582	62	statutory	statutory	ADJ
ftr-465	582	63	system	system	NOUN
ftr-465	582	64	.	.	PUNCT
ftr-465	583	1	first	first	ADV
ftr-465	583	2	,	,	PUNCT
ftr-465	583	3	although	although	SCONJ
ftr-465	583	4	it	it	PRON
ftr-465	583	5	might	might	AUX
ftr-465	583	6	be	be	AUX
ftr-465	583	7	argued	argue	VERB
ftr-465	583	8	that	that	SCONJ
ftr-465	583	9	any	any	DET
ftr-465	583	10	organization	organization	NOUN
ftr-465	583	11	qualifying	qualify	VERB
ftr-465	583	12	under	under	ADP
ftr-465	583	13	section	section	NOUN
ftr-465	583	14	170(b)(1)(a)85	170(b)(1)(a)85	PROPN
ftr-465	583	15	as	as	ADP
ftr-465	583	16	a	a	DET
ftr-465	583	17	"	"	PUNCT
ftr-465	583	18	50	50	NUM
ftr-465	583	19	%	%	NOUN
ftr-465	583	20	type	type	NOUN
ftr-465	583	21	"	"	PUNCT
ftr-465	583	22	charity	charity	NOUN
ftr-465	583	23	by	by	ADP
ftr-465	583	24	definition	definition	NOUN
ftr-465	583	25	receives	receive	VERB
ftr-465	583	26	most	most	ADJ
ftr-465	583	27	of	of	ADP
ftr-465	583	28	its	its	PRON
ftr-465	583	29	financial	financial	ADJ
ftr-465	583	30	support	support	NOUN
ftr-465	583	31	from	from	ADP
ftr-465	583	32	the	the	DET
ftr-465	583	33	public	public	NOUN
ftr-465	583	34	and	and	CCONJ
ftr-465	583	35	therefore	therefore	ADV
ftr-465	583	36	demonstrates	demonstrate	VERB
ftr-465	583	37	its	its	PRON
ftr-465	583	38	responsiveness	responsiveness	NOUN
ftr-465	583	39	to	to	ADP
ftr-465	583	40	social	social	ADJ
ftr-465	583	41	need	need	NOUN
ftr-465	583	42	,	,	PUNCT
ftr-465	583	43	in	in	ADP
ftr-465	583	44	order	order	NOUN
ftr-465	583	45	to	to	PART
ftr-465	583	46	justify	justify	VERB
ftr-465	583	47	the	the	DET
ftr-465	583	48	loss	loss	NOUN
ftr-465	583	49	of	of	ADP
ftr-465	583	50	tax	tax	NOUN
ftr-465	583	51	revenue	revenue	NOUN
ftr-465	583	52	to	to	ADP
ftr-465	583	53	the	the	DET
ftr-465	583	54	government	government	NOUN
ftr-465	583	55	,	,	PUNCT
ftr-465	583	56	the	the	DET
ftr-465	583	57	tax	tax	NOUN
ftr-465	583	58	equivalent	equivalent	NOUN
ftr-465	583	59	amount	amount	NOUN
ftr-465	583	60	the	the	DET
ftr-465	583	61	organization	organization	NOUN
ftr-465	583	62	may	may	AUX
ftr-465	583	63	receive	receive	VERB
ftr-465	583	64	from	from	ADP
ftr-465	583	65	feeders	feeder	NOUN
ftr-465	583	66	and	and	CCONJ
ftr-465	583	67	unrelated	unrelated	ADJ
ftr-465	583	68	businesses	business	NOUN
ftr-465	583	69	should	should	AUX
ftr-465	583	70	not	not	PART
ftr-465	583	71	exceed	exceed	VERB
ftr-465	583	72	a	a	DET
ftr-465	583	73	limit	limit	NOUN
ftr-465	583	74	based	base	VERB
ftr-465	583	75	on	on	ADP
ftr-465	583	76	an	an	DET
ftr-465	583	77	acceptable	acceptable	ADJ
ftr-465	583	78	ratio	ratio	NOUN
ftr-465	583	79	of	of	ADP
ftr-465	583	80	unrelated	unrelated	ADJ
ftr-465	583	81	business	business	NOUN
ftr-465	583	82	gross	gross	ADJ
ftr-465	583	83	receipts	receipt	NOUN
ftr-465	583	84	to	to	ADP
ftr-465	583	85	gross	gross	ADJ
ftr-465	583	86	receipts	receipt	NOUN
ftr-465	583	87	generated	generate	VERB
ftr-465	583	88	by	by	ADP
ftr-465	583	89	public	public	ADJ
ftr-465	583	90	financial	financial	ADJ
ftr-465	583	91	support	support	NOUN
ftr-465	583	92	.	.	PUNCT
ftr-465	584	1	second	second	ADJ
ftr-465	584	2	,	,	PUNCT
ftr-465	584	3	both	both	PRON
ftr-465	584	4	to	to	PART
ftr-465	584	5	safeguard	safeguard	VERB
ftr-465	584	6	the	the	DET
ftr-465	584	7	federal	federal	ADJ
ftr-465	584	8	revenue	revenue	NOUN
ftr-465	584	9	and	and	CCONJ
ftr-465	584	10	to	to	PART
ftr-465	584	11	discourage	discourage	VERB
ftr-465	584	12	the	the	DET
ftr-465	584	13	501(c)(3	501(c)(3	NOUN
ftr-465	584	14	)	)	PUNCT
ftr-465	584	15	organization	organization	NOUN
ftr-465	584	16	from	from	ADP
ftr-465	584	17	subjecting	subject	VERB
ftr-465	584	18	more	more	ADJ
ftr-465	584	19	than	than	ADP
ftr-465	584	20	a	a	DET
ftr-465	584	21	certain	certain	ADJ
ftr-465	584	22	percentage	percentage	NOUN
ftr-465	584	23	of	of	ADP
ftr-465	584	24	its	its	PRON
ftr-465	584	25	investment	investment	NOUN
ftr-465	584	26	portfolio	portfolio	NOUN
ftr-465	584	27	to	to	ADP
ftr-465	584	28	undue	undue	ADJ
ftr-465	584	29	risk	risk	NOUN
ftr-465	584	30	by	by	ADP
ftr-465	584	31	investing	invest	VERB
ftr-465	584	32	in	in	ADP
ftr-465	584	33	,	,	PUNCT
ftr-465	584	34	or	or	CCONJ
ftr-465	584	35	accepting	accept	VERB
ftr-465	584	36	as	as	ADP
ftr-465	584	37	contributions	contribution	NOUN
ftr-465	584	38	,	,	PUNCT
ftr-465	584	39	unrelated	unrelated	ADJ
ftr-465	584	40	businesses	business	NOUN
ftr-465	584	41	or	or	CCONJ
ftr-465	584	42	feeders	feeder	NOUN
ftr-465	584	43	,	,	PUNCT
ftr-465	584	44	there	there	PRON
ftr-465	584	45	would	would	AUX
ftr-465	584	46	need	need	VERB
ftr-465	584	47	to	to	PART
ftr-465	584	48	be	be	AUX
ftr-465	584	49	a	a	DET
ftr-465	584	50	limit	limit	NOUN
ftr-465	584	51	imposed	impose	VERB
ftr-465	584	52	on	on	ADP
ftr-465	584	53	the	the	DET
ftr-465	584	54	tax	tax	NOUN
ftr-465	584	55	equivalent	equivalent	NOUN
ftr-465	584	56	amount	amount	NOUN
ftr-465	584	57	the	the	DET
ftr-465	584	58	501(c)(3	501(c)(3	NOUN
ftr-465	584	59	)	)	PUNCT
ftr-465	584	60	organization	organization	NOUN
ftr-465	584	61	may	may	AUX
ftr-465	584	62	receive	receive	VERB
ftr-465	584	63	from	from	ADP
ftr-465	584	64	feeders	feeder	NOUN
ftr-465	584	65	and	and	CCONJ
ftr-465	584	66	unrelated	unrelated	ADJ
ftr-465	584	67	businesses	business	NOUN
ftr-465	584	68	,	,	PUNCT
ftr-465	584	69	determined	determine	VERB
ftr-465	584	70	by	by	ADP
ftr-465	584	71	an	an	DET
ftr-465	584	72	acceptable	acceptable	ADJ
ftr-465	584	73	ratio	ratio	NOUN
ftr-465	584	74	of	of	ADP
ftr-465	584	75	the	the	DET
ftr-465	584	76	organization	organization	NOUN
ftr-465	584	77	's	's	PART
ftr-465	584	78	basis	basis	NOUN
ftr-465	584	79	for	for	ADP
ftr-465	584	80	its	its	PRON
ftr-465	584	81	assets	asset	NOUN
ftr-465	584	82	used	use	VERB
ftr-465	584	83	in	in	ADP
ftr-465	584	84	feeders	feeder	NOUN
ftr-465	584	85	and	and	CCONJ
ftr-465	584	86	unrelated	unrelated	ADJ
ftr-465	584	87	businesses	business	NOUN
ftr-465	584	88	to	to	ADP
ftr-465	584	89	the	the	DET
ftr-465	584	90	tax	tax	NOUN
ftr-465	584	91	basis	basis	NOUN
ftr-465	584	92	of	of	ADP
ftr-465	584	93	the	the	DET
ftr-465	584	94	total	total	ADJ
ftr-465	584	95	investment	investment	NOUN
ftr-465	584	96	portfolio	portfolio	NOUN
ftr-465	584	97	.	.	PUNCT
ftr-465	585	1	third	third	ADV
ftr-465	585	2	,	,	PUNCT
ftr-465	585	3	in	in	ADP
ftr-465	585	4	order	order	NOUN
ftr-465	585	5	to	to	PART
ftr-465	585	6	discourage	discourage	VERB
ftr-465	585	7	the	the	DET
ftr-465	585	8	501	501	NUM
ftr-465	585	9	(	(	PUNCT
ftr-465	585	10	c)(3	c)(3	NOUN
ftr-465	585	11	)	)	PUNCT
ftr-465	585	12	organization	organization	NOUN
ftr-465	585	13	from	from	ADP
ftr-465	585	14	diverting	divert	VERB
ftr-465	585	15	its	its	PRON
ftr-465	585	16	attention	attention	NOUN
ftr-465	585	17	and	and	CCONJ
ftr-465	585	18	energies	energy	NOUN
ftr-465	585	19	away	away	ADV
ftr-465	585	20	from	from	ADP
ftr-465	585	21	its	its	PRON
ftr-465	585	22	charitable	charitable	ADJ
ftr-465	585	23	purposes	purpose	NOUN
ftr-465	585	24	,	,	PUNCT
ftr-465	585	25	there	there	PRON
ftr-465	585	26	would	would	AUX
ftr-465	585	27	need	need	VERB
ftr-465	585	28	to	to	PART
ftr-465	585	29	be	be	AUX
ftr-465	585	30	a	a	DET
ftr-465	585	31	prohibition	prohibition	NOUN
ftr-465	585	32	against	against	ADP
ftr-465	585	33	employees	employee	NOUN
ftr-465	585	34	of	of	ADP
ftr-465	585	35	a	a	DET
ftr-465	585	36	501(c)(3	501(c)(3	NUM
ftr-465	585	37	)	)	PUNCT
ftr-465	585	38	organization	organization	NOUN
ftr-465	585	39	receiving	receive	VERB
ftr-465	585	40	compensation	compensation	NOUN
ftr-465	585	41	from	from	ADP
ftr-465	585	42	the	the	DET
ftr-465	585	43	feeder	feeder	NOUN
ftr-465	585	44	or	or	CCONJ
ftr-465	585	45	unrelated	unrelated	ADJ
ftr-465	585	46	business	business	NOUN
ftr-465	585	47	.	.	PUNCT
ftr-465	586	1	4	4	X
ftr-465	586	2	.	.	X
ftr-465	586	3	the	the	DET
ftr-465	586	4	sale	sale	NOUN
ftr-465	586	5	-	-	PUNCT
ftr-465	586	6	leaseback	leaseback	NOUN
ftr-465	586	7	problem.-although	problem.-although	NOUN
ftr-465	586	8	a	a	DET
ftr-465	586	9	501(c)(3	501(c)(3	NUM
ftr-465	586	10	)	)	PUNCT
ftr-465	586	11	organization	organization	NOUN
ftr-465	586	12	anticipating	anticipate	VERB
ftr-465	586	13	tax	tax	NOUN
ftr-465	586	14	-	-	PUNCT
ftr-465	586	15	free	free	ADJ
ftr-465	586	16	rental	rental	ADJ
ftr-465	586	17	income	income	NOUN
ftr-465	586	18	from	from	ADP
ftr-465	586	19	the	the	DET
ftr-465	586	20	sale	sale	NOUN
ftr-465	586	21	and	and	CCONJ
ftr-465	586	22	leaseback	leaseback	NOUN
ftr-465	586	23	of	of	ADP
ftr-465	586	24	real	real	ADJ
ftr-465	586	25	property	property	NOUN
ftr-465	586	26	appears	appear	VERB
ftr-465	586	27	to	to	PART
ftr-465	586	28	be	be	AUX
ftr-465	586	29	in	in	ADP
ftr-465	586	30	a	a	DET
ftr-465	586	31	position	position	NOUN
ftr-465	586	32	to	to	PART
ftr-465	586	33	outbid	outbid	VERB
ftr-465	586	34	a	a	DET
ftr-465	586	35	taxable	taxable	ADJ
ftr-465	586	36	competitor	competitor	NOUN
ftr-465	586	37	for	for	ADP
ftr-465	586	38	the	the	DET
ftr-465	586	39	purchase	purchase	NOUN
ftr-465	586	40	of	of	ADP
ftr-465	586	41	the	the	DET
ftr-465	586	42	rental	rental	ADJ
ftr-465	586	43	building	building	NOUN
ftr-465	586	44	or	or	CCONJ
ftr-465	586	45	to	to	PART
ftr-465	586	46	charge	charge	VERB
ftr-465	586	47	lower	low	ADJ
ftr-465	586	48	rent	rent	NOUN
ftr-465	586	49	on	on	ADP
ftr-465	586	50	the	the	DET
ftr-465	586	51	lease	lease	NOUN
ftr-465	586	52	of	of	ADP
ftr-465	586	53	the	the	DET
ftr-465	586	54	property	property	NOUN
ftr-465	586	55	back	back	ADV
ftr-465	586	56	to	to	ADP
ftr-465	586	57	the	the	DET
ftr-465	586	58	vendor	vendor	NOUN
ftr-465	586	59	,	,	PUNCT
ftr-465	586	60	the	the	DET
ftr-465	586	61	1950	1950	NUM
ftr-465	586	62	congress	congress	PROPN
ftr-465	586	63	did	do	AUX
ftr-465	586	64	not	not	PART
ftr-465	586	65	act	act	VERB
ftr-465	586	66	to	to	PART
ftr-465	586	67	prevent	prevent	VERB
ftr-465	586	68	this	this	DET
ftr-465	586	69	potential	potential	NOUN
ftr-465	586	70	for	for	ADP
ftr-465	586	71	unfair	unfair	ADJ
ftr-465	586	72	rental	rental	ADJ
ftr-465	586	73	market	market	NOUN
ftr-465	586	74	or	or	CCONJ
ftr-465	586	75	investment	investment	NOUN
ftr-465	586	76	competition	competition	NOUN
ftr-465	586	77	.	.	PUNCT
ftr-465	587	1	of	of	ADP
ftr-465	587	2	particular	particular	ADJ
ftr-465	587	3	concern	concern	NOUN
ftr-465	587	4	to	to	ADP
ftr-465	587	5	congress	congress	PROPN
ftr-465	587	6	was	be	AUX
ftr-465	587	7	the	the	DET
ftr-465	587	8	practice	practice	NOUN
ftr-465	587	9	that	that	PRON
ftr-465	587	10	had	have	AUX
ftr-465	587	11	developed	develop	VERB
ftr-465	587	12	among	among	ADP
ftr-465	587	13	certain	certain	ADJ
ftr-465	587	14	84	84	NUM
ftr-465	587	15	.	.	PUNCT
ftr-465	588	1	i	i	PRON
ftr-465	588	2	d.	d.	PROPN
ftr-465	588	3	85	85	NUM
ftr-465	588	4	.	.	PUNCT
ftr-465	589	1	irc	irc	PROPN
ftr-465	589	2	§	§	PROPN
ftr-465	589	3	170(b)(1)(a	170(b)(1)(a	NUM
ftr-465	589	4	)	)	PUNCT
ftr-465	589	5	includes	include	VERB
ftr-465	589	6	:	:	PUNCT
ftr-465	589	7	(	(	PUNCT
ftr-465	589	8	i	i	NOUN
ftr-465	589	9	)	)	PUNCT
ftr-465	589	10	churches	church	NOUN
ftr-465	589	11	,	,	PUNCT
ftr-465	589	12	(	(	PUNCT
ftr-465	589	13	ii	ii	NOUN
ftr-465	589	14	)	)	PUNCT
ftr-465	589	15	educational	educational	ADJ
ftr-465	589	16	organizations	organization	NOUN
ftr-465	589	17	,	,	PUNCT
ftr-465	589	18	(	(	PUNCT
ftr-465	589	19	iii	iii	X
ftr-465	589	20	)	)	PUNCT
ftr-465	589	21	medical	medical	ADJ
ftr-465	589	22	,	,	PUNCT
ftr-465	589	23	hospital	hospital	NOUN
ftr-465	589	24	care	care	NOUN
ftr-465	589	25	,	,	PUNCT
ftr-465	589	26	medical	medical	ADJ
ftr-465	589	27	education	education	NOUN
ftr-465	589	28	,	,	PUNCT
ftr-465	589	29	medical	medical	ADJ
ftr-465	589	30	research	research	NOUN
ftr-465	589	31	organizations	organization	NOUN
ftr-465	589	32	,	,	PUNCT
ftr-465	589	33	(	(	PUNCT
ftr-465	589	34	iv	iv	X
ftr-465	589	35	)	)	PUNCT
ftr-465	589	36	college	college	NOUN
ftr-465	589	37	or	or	CCONJ
ftr-465	589	38	university	university	NOUN
ftr-465	589	39	related	relate	VERB
ftr-465	589	40	organizations	organization	NOUN
ftr-465	589	41	,	,	PUNCT
ftr-465	589	42	(	(	PUNCT
ftr-465	589	43	v	v	NOUN
ftr-465	589	44	)	)	PUNCT
ftr-465	589	45	governmental	governmental	ADJ
ftr-465	589	46	units	unit	NOUN
ftr-465	589	47	,	,	PUNCT
ftr-465	589	48	(	(	PUNCT
ftr-465	589	49	vi	vi	NOUN
ftr-465	589	50	)	)	PUNCT
ftr-465	589	51	a	a	DET
ftr-465	589	52	governmentally	governmentally	ADV
ftr-465	589	53	or	or	CCONJ
ftr-465	589	54	publicly	publicly	ADV
ftr-465	589	55	supported	support	VERB
ftr-465	589	56	§	§	PROPN
ftr-465	589	57	170(c)(2	170(c)(2	ADJ
ftr-465	589	58	)	)	PUNCT
ftr-465	589	59	organization	organization	NOUN
ftr-465	589	60	,	,	PUNCT
ftr-465	589	61	(	(	PUNCT
ftr-465	589	62	vii	vii	PROPN
ftr-465	589	63	)	)	PUNCT
ftr-465	589	64	a	a	DET
ftr-465	589	65	private	private	ADJ
ftr-465	589	66	foundation	foundation	NOUN
ftr-465	589	67	described	describe	VERB
ftr-465	589	68	in	in	ADP
ftr-465	589	69	§	§	PROPN
ftr-465	589	70	170(b)(l)(e	170(b)(l)(e	NUM
ftr-465	589	71	)	)	PUNCT
ftr-465	589	72	,	,	PUNCT
ftr-465	589	73	or	or	CCONJ
ftr-465	589	74	(	(	PUNCT
ftr-465	589	75	viii	viii	NOUN
ftr-465	589	76	)	)	PUNCT
ftr-465	589	77	a	a	DET
ftr-465	589	78	§	§	NOUN
ftr-465	589	79	509(a)(2	509(a)(2	NUM
ftr-465	589	80	)	)	PUNCT
ftr-465	589	81	or	or	CCONJ
ftr-465	589	82	(	(	PUNCT
ftr-465	589	83	3	3	X
ftr-465	589	84	)	)	PUNCT
ftr-465	589	85	organization	organization	NOUN
ftr-465	589	86	.	.	PUNCT
ftr-465	590	1	[	[	X
ftr-465	590	2	vol	vol	NOUN
ftr-465	590	3	3:7	3:7	NUM
ftr-465	590	4	unfair	unfair	ADJ
ftr-465	590	5	business	business	NOUN
ftr-465	590	6	competition	competition	NOUN
ftr-465	590	7	exempt	exempt	ADJ
ftr-465	590	8	organizations	organization	NOUN
ftr-465	590	9	of	of	ADP
ftr-465	590	10	borrowing	borrow	VERB
ftr-465	590	11	all	all	PRON
ftr-465	590	12	or	or	CCONJ
ftr-465	590	13	a	a	DET
ftr-465	590	14	portion	portion	NOUN
ftr-465	590	15	of	of	ADP
ftr-465	590	16	the	the	DET
ftr-465	590	17	purchase	purchase	NOUN
ftr-465	590	18	price	price	NOUN
ftr-465	590	19	and	and	CCONJ
ftr-465	590	20	amortizing	amortize	VERB
ftr-465	590	21	the	the	DET
ftr-465	590	22	loan	loan	NOUN
ftr-465	590	23	with	with	ADP
ftr-465	590	24	its	its	PRON
ftr-465	590	25	tax	tax	NOUN
ftr-465	590	26	-	-	PUNCT
ftr-465	590	27	free	free	ADJ
ftr-465	590	28	rental	rental	ADJ
ftr-465	590	29	income	income	NOUN
ftr-465	590	30	from	from	ADP
ftr-465	590	31	the	the	DET
ftr-465	590	32	purchased	purchase	VERB
ftr-465	590	33	building	building	NOUN
ftr-465	590	34	.	.	PUNCT
ftr-465	591	1	through	through	ADP
ftr-465	591	2	this	this	DET
ftr-465	591	3	practice	practice	NOUN
ftr-465	591	4	the	the	DET
ftr-465	591	5	exempt	exempt	ADJ
ftr-465	591	6	organization	organization	NOUN
ftr-465	591	7	was	be	AUX
ftr-465	591	8	in	in	ADP
ftr-465	591	9	a	a	DET
ftr-465	591	10	position	position	NOUN
ftr-465	591	11	to	to	PART
ftr-465	591	12	exploit	exploit	VERB
ftr-465	591	13	its	its	PRON
ftr-465	591	14	competitive	competitive	ADJ
ftr-465	591	15	advantage	advantage	NOUN
ftr-465	591	16	over	over	ADP
ftr-465	591	17	and	and	CCONJ
ftr-465	591	18	over	over	ADV
ftr-465	591	19	again	again	ADV
ftr-465	591	20	without	without	ADP
ftr-465	591	21	the	the	DET
ftr-465	591	22	use	use	NOUN
ftr-465	591	23	of	of	ADP
ftr-465	591	24	its	its	PRON
ftr-465	591	25	own	own	ADJ
ftr-465	591	26	funds	fund	NOUN
ftr-465	591	27	.	.	PUNCT
ftr-465	592	1	the	the	DET
ftr-465	592	2	potential	potential	NOUN
ftr-465	592	3	for	for	ADP
ftr-465	592	4	acquisition	acquisition	NOUN
ftr-465	592	5	was	be	AUX
ftr-465	592	6	thus	thus	ADV
ftr-465	592	7	unlimited	unlimited	ADJ
ftr-465	592	8	by	by	ADP
ftr-465	592	9	the	the	DET
ftr-465	592	10	size	size	NOUN
ftr-465	592	11	of	of	ADP
ftr-465	592	12	the	the	DET
ftr-465	592	13	exempt	exempt	ADJ
ftr-465	592	14	organization	organization	NOUN
ftr-465	592	15	's	's	PART
ftr-465	592	16	existing	exist	VERB
ftr-465	592	17	endowment	endowment	NOUN
ftr-465	592	18	fund	fund	NOUN
ftr-465	592	19	.	.	PUNCT
ftr-465	593	1	the	the	DET
ftr-465	593	2	practice	practice	NOUN
ftr-465	593	3	was	be	AUX
ftr-465	593	4	attractive	attractive	ADJ
ftr-465	593	5	to	to	ADP
ftr-465	593	6	the	the	DET
ftr-465	593	7	taxable	taxable	ADJ
ftr-465	593	8	seller	seller	NOUN
ftr-465	593	9	/	/	SYM
ftr-465	593	10	lessee	lessee	NOUN
ftr-465	593	11	because	because	SCONJ
ftr-465	593	12	of	of	ADP
ftr-465	593	13	the	the	DET
ftr-465	593	14	potential	potential	NOUN
ftr-465	593	15	for	for	ADP
ftr-465	593	16	disposing	dispose	VERB
ftr-465	593	17	of	of	ADP
ftr-465	593	18	fully	fully	ADV
ftr-465	593	19	depreciated	depreciate	VERB
ftr-465	593	20	property	property	NOUN
ftr-465	593	21	at	at	ADP
ftr-465	593	22	an	an	DET
ftr-465	593	23	inflated	inflated	ADJ
ftr-465	593	24	price	price	NOUN
ftr-465	593	25	and	and	CCONJ
ftr-465	593	26	leasing	lease	VERB
ftr-465	593	27	it	it	PRON
ftr-465	593	28	back	back	ADV
ftr-465	593	29	for	for	ADP
ftr-465	593	30	a	a	DET
ftr-465	593	31	low	low	ADJ
ftr-465	593	32	,	,	PUNCT
ftr-465	593	33	deductible	deductible	ADJ
ftr-465	593	34	rent	rent	NOUN
ftr-465	593	35	.	.	PUNCT
ftr-465	594	1	as	as	SCONJ
ftr-465	594	2	explained	explain	VERB
ftr-465	594	3	by	by	ADP
ftr-465	594	4	the	the	DET
ftr-465	594	5	house	house	PROPN
ftr-465	594	6	committee	committee	PROPN
ftr-465	594	7	on	on	ADP
ftr-465	594	8	ways	way	NOUN
ftr-465	594	9	and	and	CCONJ
ftr-465	594	10	means	mean	NOUN
ftr-465	594	11	,	,	PUNCT
ftr-465	594	12	there	there	PRON
ftr-465	594	13	were	be	VERB
ftr-465	594	14	three	three	NUM
ftr-465	594	15	principal	principal	ADJ
ftr-465	594	16	objections	objection	NOUN
ftr-465	594	17	to	to	ADP
ftr-465	594	18	the	the	DET
ftr-465	594	19	leveraged	leverage	VERB
ftr-465	594	20	lease	lease	NOUN
ftr-465	594	21	-	-	PUNCT
ftr-465	594	22	back	back	NOUN
ftr-465	594	23	transaction	transaction	NOUN
ftr-465	594	24	.	.	PUNCT
ftr-465	595	1	"	"	PUNCT
ftr-465	595	2	first	first	ADV
ftr-465	595	3	,	,	PUNCT
ftr-465	595	4	the	the	DET
ftr-465	595	5	tax	tax	NOUN
ftr-465	595	6	-	-	PUNCT
ftr-465	595	7	exempt	exempt	ADJ
ftr-465	595	8	organization	organization	NOUN
ftr-465	595	9	is	be	AUX
ftr-465	595	10	not	not	PART
ftr-465	595	11	merely	merely	ADV
ftr-465	595	12	trying	try	VERB
ftr-465	595	13	to	to	PART
ftr-465	595	14	find	find	VERB
ftr-465	595	15	a	a	DET
ftr-465	595	16	means	means	NOUN
ftr-465	595	17	of	of	ADP
ftr-465	595	18	investing	invest	VERB
ftr-465	595	19	its	its	PRON
ftr-465	595	20	own	own	ADJ
ftr-465	595	21	funds	fund	NOUN
ftr-465	595	22	at	at	ADP
ftr-465	595	23	an	an	DET
ftr-465	595	24	adequate	adequate	ADJ
ftr-465	595	25	rate	rate	NOUN
ftr-465	595	26	of	of	ADP
ftr-465	595	27	return	return	NOUN
ftr-465	595	28	but	but	CCONJ
ftr-465	595	29	is	be	AUX
ftr-465	595	30	obviously	obviously	ADV
ftr-465	595	31	trading	trade	VERB
ftr-465	595	32	on	on	ADP
ftr-465	595	33	its	its	PRON
ftr-465	595	34	exemption	exemption	NOUN
ftr-465	595	35	,	,	PUNCT
ftr-465	595	36	since	since	SCONJ
ftr-465	595	37	the	the	DET
ftr-465	595	38	only	only	ADJ
ftr-465	595	39	contribution	contribution	NOUN
ftr-465	595	40	it	it	PRON
ftr-465	595	41	makes	make	VERB
ftr-465	595	42	to	to	ADP
ftr-465	595	43	the	the	DET
ftr-465	595	44	sale	sale	NOUN
ftr-465	595	45	and	and	CCONJ
ftr-465	595	46	lease	lease	NOUN
ftr-465	595	47	is	be	AUX
ftr-465	595	48	its	its	PRON
ftr-465	595	49	tax	tax	NOUN
ftr-465	595	50	exemption	exemption	NOUN
ftr-465	595	51	.	.	PUNCT
ftr-465	596	1	"86	"86	PUNCT
ftr-465	596	2	the	the	DET
ftr-465	596	3	second	second	ADJ
ftr-465	596	4	objection	objection	NOUN
ftr-465	596	5	stated	state	VERB
ftr-465	596	6	:	:	PUNCT
ftr-465	596	7	[	[	X
ftr-465	596	8	i]t	i]t	NOUN
ftr-465	596	9	is	be	AUX
ftr-465	596	10	altogether	altogether	ADV
ftr-465	596	11	conceivable	conceivable	ADJ
ftr-465	596	12	that	that	SCONJ
ftr-465	596	13	if	if	SCONJ
ftr-465	596	14	its	its	PRON
ftr-465	596	15	use	use	NOUN
ftr-465	596	16	is	be	AUX
ftr-465	596	17	not	not	PART
ftr-465	596	18	checked	check	VERB
ftr-465	596	19	,	,	PUNCT
ftr-465	596	20	exempt	exempt	ADJ
ftr-465	596	21	organizations	organization	NOUN
ftr-465	596	22	in	in	ADP
ftr-465	596	23	the	the	DET
ftr-465	596	24	not	not	PART
ftr-465	596	25	-	-	PUNCT
ftr-465	596	26	too	too	ADV
ftr-465	596	27	-	-	PUNCT
ftr-465	596	28	distant	distant	ADJ
ftr-465	596	29	future	future	NOUN
ftr-465	596	30	may	may	AUX
ftr-465	596	31	own	own	VERB
ftr-465	596	32	the	the	DET
ftr-465	596	33	great	great	ADJ
ftr-465	596	34	bulk	bulk	NOUN
ftr-465	596	35	of	of	ADP
ftr-465	596	36	the	the	DET
ftr-465	596	37	commercial	commercial	ADJ
ftr-465	596	38	and	and	CCONJ
ftr-465	596	39	industrial	industrial	ADJ
ftr-465	596	40	real	real	ADJ
ftr-465	596	41	estate	estate	NOUN
ftr-465	596	42	in	in	ADP
ftr-465	596	43	the	the	DET
ftr-465	596	44	country	country	NOUN
ftr-465	596	45	.	.	PUNCT
ftr-465	597	1	this	this	PRON
ftr-465	597	2	,	,	PUNCT
ftr-465	597	3	of	of	ADP
ftr-465	597	4	course	course	NOUN
ftr-465	597	5	,	,	PUNCT
ftr-465	597	6	would	would	AUX
ftr-465	597	7	lower	lower	VERB
ftr-465	597	8	drastically	drastically	ADV
ftr-465	597	9	the	the	DET
ftr-465	597	10	rental	rental	ADJ
ftr-465	597	11	income	income	NOUN
ftr-465	597	12	included	include	VERB
ftr-465	597	13	in	in	ADP
ftr-465	597	14	the	the	DET
ftr-465	597	15	corporate	corporate	ADJ
ftr-465	597	16	and	and	CCONJ
ftr-465	597	17	individual	individual	ADJ
ftr-465	597	18	income	income	NOUN
ftr-465	597	19	tax	tax	NOUN
ftr-465	597	20	bases	basis	NOUN
ftr-465	597	21	....	....	PUNCT
ftr-465	598	1	such	such	ADJ
ftr-465	598	2	acquisitions	acquisition	NOUN
ftr-465	598	3	are	be	AUX
ftr-465	598	4	not	not	PART
ftr-465	598	5	in	in	ADP
ftr-465	598	6	any	any	DET
ftr-465	598	7	way	way	NOUN
ftr-465	598	8	limited	limit	VERB
ftr-465	598	9	by	by	ADP
ftr-465	598	10	the	the	DET
ftr-465	598	11	funds	fund	NOUN
ftr-465	598	12	available	available	ADJ
ftr-465	598	13	for	for	ADP
ftr-465	598	14	investment	investment	NOUN
ftr-465	598	15	on	on	ADP
ftr-465	598	16	the	the	DET
ftr-465	598	17	part	part	NOUN
ftr-465	598	18	of	of	ADP
ftr-465	598	19	the	the	DET
ftr-465	598	20	exempt	exempt	ADJ
ftr-465	598	21	institution	institution	NOUN
ftr-465	598	22	.	.	PUNCT
ftr-465	599	1	this	this	PRON
ftr-465	599	2	explains	explain	VERB
ftr-465	599	3	why	why	SCONJ
ftr-465	599	4	particular	particular	ADJ
ftr-465	599	5	attention	attention	NOUN
ftr-465	599	6	should	should	AUX
ftr-465	599	7	be	be	AUX
ftr-465	599	8	given	give	VERB
ftr-465	599	9	to	to	PART
ftr-465	599	10	lease	lease	VERB
ftr-465	599	11	-	-	PUNCT
ftr-465	599	12	backs	back	NOUN
ftr-465	599	13	which	which	PRON
ftr-465	599	14	involve	involve	VERB
ftr-465	599	15	the	the	DET
ftr-465	599	16	use	use	NOUN
ftr-465	599	17	of	of	ADP
ftr-465	599	18	borrowed	borrow	VERB
ftr-465	599	19	funds	fund	NOUN
ftr-465	599	20	.	.	PUNCT
ftr-465	600	1	where	where	SCONJ
ftr-465	600	2	an	an	DET
ftr-465	600	3	exempt	exempt	ADJ
ftr-465	600	4	organization	organization	NOUN
ftr-465	600	5	uses	use	VERB
ftr-465	600	6	its	its	PRON
ftr-465	600	7	own	own	ADJ
ftr-465	600	8	funds	fund	NOUN
ftr-465	600	9	,	,	PUNCT
ftr-465	600	10	expansion	expansion	NOUN
ftr-465	600	11	of	of	ADP
ftr-465	600	12	its	its	PRON
ftr-465	600	13	property	property	NOUN
ftr-465	600	14	holdings	holding	NOUN
ftr-465	600	15	through	through	ADP
ftr-465	600	16	the	the	DET
ftr-465	600	17	leaseback	leaseback	NOUN
ftr-465	600	18	device	device	NOUN
ftr-465	600	19	must	must	AUX
ftr-465	600	20	necessarily	necessarily	ADV
ftr-465	600	21	proceed	proceed	VERB
ftr-465	600	22	at	at	ADP
ftr-465	600	23	a	a	DET
ftr-465	600	24	much	much	ADV
ftr-465	600	25	slower	slow	ADJ
ftr-465	600	26	pace	pace	NOUN
ftr-465	600	27	.	.	PUNCT
ftr-465	600	28	'	'	PUNCT
ftr-465	601	1	the	the	DET
ftr-465	601	2	third	third	ADJ
ftr-465	601	3	objection	objection	NOUN
ftr-465	601	4	offered	offer	VERB
ftr-465	601	5	was	be	AUX
ftr-465	601	6	in	in	ADP
ftr-465	601	7	fact	fact	NOUN
ftr-465	601	8	a	a	DET
ftr-465	601	9	reformulation	reformulation	NOUN
ftr-465	601	10	of	of	ADP
ftr-465	601	11	the	the	DET
ftr-465	601	12	first	first	ADJ
ftr-465	601	13	one	one	NUM
ftr-465	601	14	,	,	PUNCT
ftr-465	601	15	i.e.	i.e.	X
ftr-465	601	16	,	,	PUNCT
ftr-465	601	17	"	"	PUNCT
ftr-465	601	18	the	the	DET
ftr-465	601	19	exempt	exempt	ADJ
ftr-465	601	20	organization	organization	NOUN
ftr-465	601	21	has	have	AUX
ftr-465	601	22	in	in	ADP
ftr-465	601	23	effect	effect	NOUN
ftr-465	601	24	sold	sell	VERB
ftr-465	601	25	part	part	NOUN
ftr-465	601	26	of	of	ADP
ftr-465	601	27	its	its	PRON
ftr-465	601	28	exemption	exemption	NOUN
ftr-465	601	29	"	"	PUNCT
ftr-465	601	30	by	by	ADP
ftr-465	601	31	purchasing	purchase	VERB
ftr-465	601	32	the	the	DET
ftr-465	601	33	property	property	NOUN
ftr-465	601	34	at	at	ADP
ftr-465	601	35	a	a	DET
ftr-465	601	36	higher	high	ADJ
ftr-465	601	37	price	price	NOUN
ftr-465	601	38	than	than	SCONJ
ftr-465	601	39	a	a	DET
ftr-465	601	40	taxable	taxable	ADJ
ftr-465	601	41	competitor	competitor	NOUN
ftr-465	601	42	could	could	AUX
ftr-465	601	43	pay	pay	VERB
ftr-465	601	44	or	or	CCONJ
ftr-465	601	45	by	by	ADP
ftr-465	601	46	agreeing	agree	VERB
ftr-465	601	47	to	to	PART
ftr-465	601	48	lower	lower	VERB
ftr-465	601	49	rent	rent	NOUN
ftr-465	601	50	on	on	ADP
ftr-465	601	51	the	the	DET
ftr-465	601	52	leaseback.m	leaseback.m	NOUN
ftr-465	601	53	a	a	DET
ftr-465	601	54	fourth	fourth	ADJ
ftr-465	601	55	objection	objection	NOUN
ftr-465	601	56	,	,	PUNCT
ftr-465	601	57	not	not	PART
ftr-465	601	58	mentioned	mention	VERB
ftr-465	601	59	in	in	ADP
ftr-465	601	60	the	the	DET
ftr-465	601	61	house	house	NOUN
ftr-465	601	62	report	report	NOUN
ftr-465	601	63	,	,	PUNCT
ftr-465	601	64	might	might	AUX
ftr-465	601	65	have	have	AUX
ftr-465	601	66	been	be	AUX
ftr-465	601	67	the	the	DET
ftr-465	601	68	use	use	NOUN
ftr-465	601	69	of	of	ADP
ftr-465	601	70	the	the	DET
ftr-465	601	71	leveraged	leverage	VERB
ftr-465	601	72	sale	sale	NOUN
ftr-465	601	73	-	-	PUNCT
ftr-465	601	74	leaseback	leaseback	NOUN
ftr-465	601	75	transaction	transaction	NOUN
ftr-465	601	76	to	to	PART
ftr-465	601	77	enable	enable	VERB
ftr-465	601	78	an	an	DET
ftr-465	601	79	exempt	exempt	ADJ
ftr-465	601	80	organization	organization	NOUN
ftr-465	601	81	to	to	PART
ftr-465	601	82	accumulate	accumulate	VERB
ftr-465	601	83	real	real	ADJ
ftr-465	601	84	estate	estate	NOUN
ftr-465	601	85	wealth	wealth	NOUN
ftr-465	601	86	not	not	PART
ftr-465	601	87	measured	measure	VERB
ftr-465	601	88	in	in	ADP
ftr-465	601	89	any	any	DET
ftr-465	601	90	way	way	NOUN
ftr-465	601	91	by	by	ADP
ftr-465	601	92	such	such	ADJ
ftr-465	601	93	organization	organization	NOUN
ftr-465	601	94	's	's	PART
ftr-465	601	95	responsiveness	responsiveness	NOUN
ftr-465	601	96	to	to	ADP
ftr-465	601	97	social	social	ADJ
ftr-465	601	98	needs	need	NOUN
ftr-465	601	99	.	.	PUNCT
ftr-465	602	1	86	86	NUM
ftr-465	602	2	.	.	PUNCT
ftr-465	603	1	h.r	h.r	PROPN
ftr-465	603	2	.	.	PROPN
ftr-465	603	3	rep	rep	PROPN
ftr-465	603	4	.	.	PROPN
ftr-465	603	5	no	no	PROPN
ftr-465	603	6	.	.	NOUN
ftr-465	603	7	2319	2319	NUM
ftr-465	603	8	,	,	PUNCT
ftr-465	603	9	supra	supra	PROPN
ftr-465	603	10	note	note	NOUN
ftr-465	603	11	44	44	NUM
ftr-465	603	12	,	,	PUNCT
ftr-465	603	13	at	at	ADP
ftr-465	603	14	38	38	NUM
ftr-465	603	15	-	-	SYM
ftr-465	603	16	40	40	NUM
ftr-465	603	17	.	.	PUNCT
ftr-465	604	1	87	87	NUM
ftr-465	604	2	.	.	PUNCT
ftr-465	605	1	i	i	PRON
ftr-465	605	2	d.	d.	PROPN
ftr-465	605	3	at	at	ADP
ftr-465	605	4	39	39	NUM
ftr-465	605	5	.	.	PUNCT
ftr-465	605	6	88	88	NUM
ftr-465	605	7	.	.	PUNCT
ftr-465	606	1	i	i	PRON
ftr-465	606	2	d.	d.	PROPN
ftr-465	606	3	19961	19961	NUM
ftr-465	606	4	florida	florida	PROPN
ftr-465	606	5	tax	tax	NOUN
ftr-465	606	6	review	review	NOUN
ftr-465	606	7	had	have	VERB
ftr-465	606	8	the	the	DET
ftr-465	606	9	1950	1950	NUM
ftr-465	606	10	act	act	NOUN
ftr-465	606	11	afforded	afford	VERB
ftr-465	606	12	the	the	DET
ftr-465	606	13	501(c)(3	501(c)(3	NOUN
ftr-465	606	14	)	)	PUNCT
ftr-465	606	15	organization	organization	NOUN
ftr-465	606	16	entering	enter	VERB
ftr-465	606	17	into	into	ADP
ftr-465	606	18	a	a	DET
ftr-465	606	19	leveraged	leverage	VERB
ftr-465	606	20	leaseback	leaseback	NOUN
ftr-465	606	21	transaction	transaction	NOUN
ftr-465	606	22	the	the	DET
ftr-465	606	23	option	option	NOUN
ftr-465	606	24	to	to	PART
ftr-465	606	25	use	use	VERB
ftr-465	606	26	a	a	DET
ftr-465	606	27	tax	tax	NOUN
ftr-465	606	28	equivalent	equivalent	ADJ
ftr-465	606	29	amount	amount	NOUN
ftr-465	606	30	to	to	ADP
ftr-465	606	31	finance	finance	NOUN
ftr-465	606	32	activities	activity	NOUN
ftr-465	606	33	related	relate	VERB
ftr-465	606	34	to	to	ADP
ftr-465	606	35	its	its	PRON
ftr-465	606	36	charitable	charitable	ADJ
ftr-465	606	37	purpose	purpose	NOUN
ftr-465	606	38	,	,	PUNCT
ftr-465	606	39	with	with	ADP
ftr-465	606	40	some	some	DET
ftr-465	606	41	appropriate	appropriate	ADJ
ftr-465	606	42	mechanism	mechanism	NOUN
ftr-465	606	43	to	to	PART
ftr-465	606	44	prevent	prevent	VERB
ftr-465	606	45	the	the	DET
ftr-465	606	46	use	use	NOUN
ftr-465	606	47	of	of	ADP
ftr-465	606	48	an	an	DET
ftr-465	606	49	equivalent	equivalent	ADJ
ftr-465	606	50	amount	amount	NOUN
ftr-465	606	51	to	to	PART
ftr-465	606	52	pay	pay	VERB
ftr-465	606	53	principal	principal	NOUN
ftr-465	606	54	on	on	ADP
ftr-465	606	55	the	the	DET
ftr-465	606	56	acquisition	acquisition	NOUN
ftr-465	606	57	loan	loan	NOUN
ftr-465	606	58	,	,	PUNCT
ftr-465	606	59	and	and	CCONJ
ftr-465	606	60	with	with	ADP
ftr-465	606	61	the	the	DET
ftr-465	606	62	safeguards	safeguard	NOUN
ftr-465	606	63	previously	previously	ADV
ftr-465	606	64	suggested	suggest	VERB
ftr-465	606	65	incorporated	incorporate	VERB
ftr-465	606	66	into	into	ADP
ftr-465	606	67	the	the	DET
ftr-465	606	68	statutory	statutory	ADJ
ftr-465	606	69	system	system	NOUN
ftr-465	606	70	,	,	PUNCT
ftr-465	606	71	the	the	DET
ftr-465	606	72	exempt	exempt	ADJ
ftr-465	606	73	organization	organization	NOUN
ftr-465	606	74	would	would	AUX
ftr-465	606	75	have	have	AUX
ftr-465	606	76	lost	lose	VERB
ftr-465	606	77	its	its	PRON
ftr-465	606	78	advantage	advantage	NOUN
ftr-465	606	79	over	over	ADP
ftr-465	606	80	a	a	DET
ftr-465	606	81	taxable	taxable	ADJ
ftr-465	606	82	competitor	competitor	NOUN
ftr-465	606	83	entering	enter	VERB
ftr-465	606	84	into	into	ADP
ftr-465	606	85	a	a	DET
ftr-465	606	86	similar	similar	ADJ
ftr-465	606	87	transaction	transaction	NOUN
ftr-465	606	88	.	.	PUNCT
ftr-465	607	1	with	with	ADP
ftr-465	607	2	the	the	DET
ftr-465	607	3	501(c)(3	501(c)(3	NOUN
ftr-465	607	4	)	)	PUNCT
ftr-465	607	5	organization	organization	NOUN
ftr-465	607	6	paying	pay	VERB
ftr-465	607	7	its	its	PRON
ftr-465	607	8	tax	tax	NOUN
ftr-465	607	9	liability	liability	NOUN
ftr-465	607	10	by	by	ADP
ftr-465	607	11	using	use	VERB
ftr-465	607	12	an	an	DET
ftr-465	607	13	equivalent	equivalent	ADJ
ftr-465	607	14	amount	amount	NOUN
ftr-465	607	15	to	to	PART
ftr-465	607	16	fund	fund	VERB
ftr-465	607	17	its	its	PRON
ftr-465	607	18	charitable	charitable	ADJ
ftr-465	607	19	activities	activity	NOUN
ftr-465	607	20	,	,	PUNCT
ftr-465	607	21	both	both	CCONJ
ftr-465	607	22	the	the	DET
ftr-465	607	23	exempt	exempt	ADJ
ftr-465	607	24	organization	organization	NOUN
ftr-465	607	25	and	and	CCONJ
ftr-465	607	26	its	its	PRON
ftr-465	607	27	taxable	taxable	ADJ
ftr-465	607	28	competitor	competitor	NOUN
ftr-465	607	29	would	would	AUX
ftr-465	607	30	enter	enter	VERB
ftr-465	607	31	a	a	DET
ftr-465	607	32	sale	sale	NOUN
ftr-465	607	33	-	-	PUNCT
ftr-465	607	34	leaseback	leaseback	NOUN
ftr-465	607	35	transaction	transaction	NOUN
ftr-465	607	36	with	with	ADP
ftr-465	607	37	the	the	DET
ftr-465	607	38	prospect	prospect	NOUN
ftr-465	607	39	of	of	ADP
ftr-465	607	40	an	an	DET
ftr-465	607	41	equal	equal	ADJ
ftr-465	607	42	amount	amount	NOUN
ftr-465	607	43	of	of	ADP
ftr-465	607	44	after	after	ADP
ftr-465	607	45	-	-	PUNCT
ftr-465	607	46	tax	tax	NOUN
ftr-465	607	47	dollars	dollar	NOUN
ftr-465	607	48	.	.	PUNCT
ftr-465	608	1	d.	d.	PROPN
ftr-465	608	2	the	the	DET
ftr-465	608	3	tax	tax	NOUN
ftr-465	608	4	reform	reform	PROPN
ftr-465	608	5	act	act	NOUN
ftr-465	608	6	of	of	ADP
ftr-465	608	7	1969	1969	NUM
ftr-465	608	8	in	in	ADP
ftr-465	608	9	february	february	PROPN
ftr-465	608	10	of	of	ADP
ftr-465	608	11	1953	1953	NUM
ftr-465	608	12	the	the	DET
ftr-465	608	13	shareholders	shareholder	NOUN
ftr-465	608	14	of	of	ADP
ftr-465	608	15	clay	clay	NOUN
ftr-465	608	16	brown	brown	PROPN
ftr-465	608	17	&	&	CCONJ
ftr-465	608	18	company	company	PROPN
ftr-465	608	19	,	,	PUNCT
ftr-465	608	20	a	a	DET
ftr-465	608	21	corporation	corporation	NOUN
ftr-465	608	22	engaged	engage	VERB
ftr-465	608	23	in	in	ADP
ftr-465	608	24	the	the	DET
ftr-465	608	25	sawmill	sawmill	NOUN
ftr-465	608	26	and	and	CCONJ
ftr-465	608	27	lumber	lumber	NOUN
ftr-465	608	28	business	business	NOUN
ftr-465	608	29	,	,	PUNCT
ftr-465	608	30	sold	sell	VERB
ftr-465	608	31	all	all	PRON
ftr-465	608	32	of	of	ADP
ftr-465	608	33	their	their	PRON
ftr-465	608	34	stock	stock	NOUN
ftr-465	608	35	to	to	ADP
ftr-465	608	36	the	the	DET
ftr-465	608	37	california	california	PROPN
ftr-465	608	38	institute	institute	PROPN
ftr-465	608	39	for	for	ADP
ftr-465	608	40	cancer	cancer	NOUN
ftr-465	608	41	research	research	NOUN
ftr-465	608	42	for	for	ADP
ftr-465	608	43	a	a	DET
ftr-465	608	44	$	$	SYM
ftr-465	608	45	1.3	1.3	NUM
ftr-465	608	46	million	million	NUM
ftr-465	608	47	dollar	dollar	NOUN
ftr-465	608	48	noninterest	noninter	ADJ
ftr-465	608	49	bearing	bearing	NOUN
ftr-465	608	50	note.89	note.89	NOUN
ftr-465	608	51	the	the	DET
ftr-465	608	52	institute	institute	NOUN
ftr-465	608	53	agreed	agree	VERB
ftr-465	608	54	to	to	PART
ftr-465	608	55	make	make	VERB
ftr-465	608	56	a	a	DET
ftr-465	608	57	$	$	SYM
ftr-465	608	58	5,000	5,000	NUM
ftr-465	608	59	downpayment	downpayment	NOUN
ftr-465	608	60	from	from	ADP
ftr-465	608	61	the	the	DET
ftr-465	608	62	assets	asset	NOUN
ftr-465	608	63	of	of	ADP
ftr-465	608	64	the	the	DET
ftr-465	608	65	company	company	NOUN
ftr-465	608	66	and	and	CCONJ
ftr-465	608	67	to	to	PART
ftr-465	608	68	pay	pay	VERB
ftr-465	608	69	the	the	DET
ftr-465	608	70	balance	balance	NOUN
ftr-465	608	71	of	of	ADP
ftr-465	608	72	the	the	DET
ftr-465	608	73	purchase	purchase	NOUN
ftr-465	608	74	price	price	NOUN
ftr-465	608	75	over	over	ADP
ftr-465	608	76	a	a	DET
ftr-465	608	77	ten	ten	NUM
ftr-465	608	78	-	-	PUNCT
ftr-465	608	79	year	year	NOUN
ftr-465	608	80	period	period	NOUN
ftr-465	608	81	exclusively	exclusively	ADV
ftr-465	608	82	out	out	ADP
ftr-465	608	83	of	of	ADP
ftr-465	608	84	the	the	DET
ftr-465	608	85	income	income	NOUN
ftr-465	608	86	generated	generate	VERB
ftr-465	608	87	by	by	ADP
ftr-465	608	88	the	the	DET
ftr-465	608	89	business.90	business.90	NOUN
ftr-465	608	90	it	it	PRON
ftr-465	608	91	was	be	AUX
ftr-465	608	92	agreed	agree	VERB
ftr-465	608	93	that	that	SCONJ
ftr-465	608	94	the	the	DET
ftr-465	608	95	company	company	NOUN
ftr-465	608	96	would	would	AUX
ftr-465	608	97	be	be	AUX
ftr-465	608	98	liquidated	liquidate	VERB
ftr-465	608	99	immediately	immediately	ADV
ftr-465	608	100	after	after	ADP
ftr-465	608	101	closing	close	VERB
ftr-465	608	102	and	and	CCONJ
ftr-465	608	103	that	that	SCONJ
ftr-465	608	104	the	the	DET
ftr-465	608	105	institute	institute	NOUN
ftr-465	608	106	would	would	AUX
ftr-465	608	107	lease	lease	VERB
ftr-465	608	108	the	the	DET
ftr-465	608	109	business	business	NOUN
ftr-465	608	110	assets	asset	NOUN
ftr-465	608	111	under	under	ADP
ftr-465	608	112	a	a	DET
ftr-465	608	113	five	five	NUM
ftr-465	608	114	-	-	PUNCT
ftr-465	608	115	year	year	NOUN
ftr-465	608	116	lease	lease	NOUN
ftr-465	608	117	to	to	ADP
ftr-465	608	118	a	a	DET
ftr-465	608	119	new	new	ADJ
ftr-465	608	120	corporation	corporation	NOUN
ftr-465	608	121	,	,	PUNCT
ftr-465	608	122	fortuna	fortuna	PROPN
ftr-465	608	123	sawmills	sawmill	NOUN
ftr-465	608	124	,	,	PUNCT
ftr-465	608	125	inc	inc	PROPN
ftr-465	608	126	.	.	PROPN
ftr-465	608	127	,	,	PUNCT
ftr-465	608	128	owned	own	VERB
ftr-465	608	129	by	by	ADP
ftr-465	608	130	the	the	DET
ftr-465	608	131	attorneys	attorney	NOUN
ftr-465	608	132	for	for	ADP
ftr-465	608	133	the	the	DET
ftr-465	608	134	sellers	seller	NOUN
ftr-465	608	135	.	.	PUNCT
ftr-465	609	1	9	9	NUM
ftr-465	609	2	'	'	PART
ftr-465	609	3	fortuna	fortuna	NOUN
ftr-465	609	4	was	be	AUX
ftr-465	609	5	to	to	PART
ftr-465	609	6	pay	pay	VERB
ftr-465	609	7	80	80	NUM
ftr-465	609	8	%	%	NOUN
ftr-465	609	9	of	of	ADP
ftr-465	609	10	its	its	PRON
ftr-465	609	11	operating	operate	VERB
ftr-465	609	12	profit	profit	NOUN
ftr-465	609	13	before	before	ADP
ftr-465	609	14	depreciation	depreciation	NOUN
ftr-465	609	15	or	or	CCONJ
ftr-465	609	16	taxes	taxis	NOUN
ftr-465	609	17	to	to	ADP
ftr-465	609	18	the	the	DET
ftr-465	609	19	institute	institute	NOUN
ftr-465	609	20	as	as	ADP
ftr-465	609	21	rent	rent	NOUN
ftr-465	609	22	for	for	ADP
ftr-465	609	23	the	the	DET
ftr-465	609	24	assets	asset	NOUN
ftr-465	609	25	and	and	CCONJ
ftr-465	609	26	the	the	DET
ftr-465	609	27	institute	institute	NOUN
ftr-465	609	28	would	would	AUX
ftr-465	609	29	pay	pay	VERB
ftr-465	609	30	90	90	NUM
ftr-465	609	31	%	%	NOUN
ftr-465	609	32	of	of	ADP
ftr-465	609	33	its	its	PRON
ftr-465	609	34	rent	rent	NOUN
ftr-465	609	35	as	as	ADP
ftr-465	609	36	payments	payment	NOUN
ftr-465	609	37	on	on	ADP
ftr-465	609	38	the	the	DET
ftr-465	609	39	$	$	SYM
ftr-465	609	40	1.3	1.3	NUM
ftr-465	609	41	million	million	NUM
ftr-465	609	42	dollar	dollar	NOUN
ftr-465	609	43	note.92	note.92	ADJ
ftr-465	609	44	fortuna	fortuna	PROPN
ftr-465	609	45	operated	operate	VERB
ftr-465	609	46	the	the	DET
ftr-465	609	47	sawmill	sawmill	NOUN
ftr-465	609	48	and	and	CCONJ
ftr-465	609	49	lumber	lumber	NOUN
ftr-465	609	50	business	business	NOUN
ftr-465	609	51	by	by	ADP
ftr-465	609	52	taking	take	VERB
ftr-465	609	53	over	over	ADP
ftr-465	609	54	clay	clay	NOUN
ftr-465	609	55	brown	brown	PROPN
ftr-465	609	56	&	&	CCONJ
ftr-465	609	57	company	company	NOUN
ftr-465	609	58	's	's	PART
ftr-465	609	59	situs	situs	NOUN
ftr-465	609	60	and	and	CCONJ
ftr-465	609	61	virtually	virtually	ADV
ftr-465	609	62	all	all	PRON
ftr-465	609	63	of	of	ADP
ftr-465	609	64	its	its	PRON
ftr-465	609	65	personnel.93	personnel.93	NOUN
ftr-465	609	66	the	the	DET
ftr-465	609	67	selling	selling	NOUN
ftr-465	609	68	shareholders	shareholder	NOUN
ftr-465	609	69	reported	report	VERB
ftr-465	609	70	the	the	DET
ftr-465	609	71	amounts	amount	NOUN
ftr-465	609	72	received	receive	VERB
ftr-465	609	73	on	on	ADP
ftr-465	609	74	the	the	DET
ftr-465	609	75	note	note	NOUN
ftr-465	609	76	as	as	ADP
ftr-465	609	77	capital	capital	NOUN
ftr-465	609	78	gain.94	gain.94	NOUN
ftr-465	609	79	in	in	ADP
ftr-465	609	80	a	a	DET
ftr-465	609	81	1965	1965	NUM
ftr-465	609	82	decision	decision	NOUN
ftr-465	609	83	,	,	PUNCT
ftr-465	609	84	commissioner	commissioner	NOUN
ftr-465	609	85	v.	v.	PROPN
ftr-465	609	86	clay	clay	NOUN
ftr-465	609	87	brown,95	brown,95	VERB
ftr-465	609	88	the	the	DET
ftr-465	609	89	supreme	supreme	PROPN
ftr-465	609	90	court	court	PROPN
ftr-465	609	91	,	,	PUNCT
ftr-465	609	92	affirming	affirm	VERB
ftr-465	609	93	the	the	DET
ftr-465	609	94	tax	tax	NOUN
ftr-465	609	95	court	court	NOUN
ftr-465	609	96	and	and	CCONJ
ftr-465	609	97	the	the	DET
ftr-465	609	98	ninth	ninth	ADJ
ftr-465	609	99	circuit	circuit	NOUN
ftr-465	609	100	,	,	PUNCT
ftr-465	609	101	agreed	agree	VERB
ftr-465	609	102	that	that	SCONJ
ftr-465	609	103	payments	payment	NOUN
ftr-465	609	104	on	on	ADP
ftr-465	609	105	the	the	DET
ftr-465	609	106	note	note	NOUN
ftr-465	609	107	were	be	AUX
ftr-465	609	108	capital	capital	NOUN
ftr-465	609	109	gain	gain	NOUN
ftr-465	609	110	and	and	CCONJ
ftr-465	609	111	not	not	PART
ftr-465	609	112	taxable	taxable	ADJ
ftr-465	609	113	as	as	ADP
ftr-465	609	114	ordinary	ordinary	ADJ
ftr-465	609	115	income	income	NOUN
ftr-465	609	116	as	as	SCONJ
ftr-465	609	117	claimed	claim	VERB
ftr-465	609	118	by	by	ADP
ftr-465	609	119	the	the	DET
ftr-465	609	120	commissioner	commissioner	NOUN
ftr-465	609	121	.	.	PUNCT
ftr-465	610	1	96	96	NUM
ftr-465	611	1	the	the	DET
ftr-465	611	2	clay	clay	NOUN
ftr-465	611	3	brown	brown	ADJ
ftr-465	611	4	decision	decision	NOUN
ftr-465	611	5	and	and	CCONJ
ftr-465	611	6	a	a	DET
ftr-465	611	7	tax	tax	NOUN
ftr-465	611	8	court	court	NOUN
ftr-465	611	9	case	case	NOUN
ftr-465	611	10	reaching	reach	VERB
ftr-465	611	11	a	a	DET
ftr-465	611	12	similar	similar	ADJ
ftr-465	611	13	result	result	NOUN
ftr-465	611	14	,	,	PUNCT
ftr-465	611	15	university	university	NOUN
ftr-465	611	16	hill	hill	PROPN
ftr-465	611	17	foundation	foundation	PROPN
ftr-465	611	18	v.	v.	ADP
ftr-465	611	19	commis89	commis89	PROPN
ftr-465	611	20	.	.	PUNCT
ftr-465	612	1	commissioner	commissioner	PROPN
ftr-465	612	2	v.	v.	ADP
ftr-465	612	3	clay	clay	PROPN
ftr-465	612	4	brown	brown	PROPN
ftr-465	612	5	,	,	PUNCT
ftr-465	612	6	380	380	NUM
ftr-465	612	7	u.s	u.s	PROPN
ftr-465	612	8	.	.	PROPN
ftr-465	612	9	563	563	NUM
ftr-465	612	10	,	,	PUNCT
ftr-465	612	11	567	567	NUM
ftr-465	612	12	(	(	PUNCT
ftr-465	612	13	1965	1965	NUM
ftr-465	612	14	)	)	PUNCT
ftr-465	612	15	.	.	PUNCT
ftr-465	613	1	90	90	NUM
ftr-465	613	2	.	.	PUNCT
ftr-465	614	1	i	i	PRON
ftr-465	614	2	d.	d.	PROPN
ftr-465	614	3	91	91	NUM
ftr-465	614	4	.	.	PUNCT
ftr-465	615	1	i	i	PRON
ftr-465	615	2	d.	d.	PROPN
ftr-465	615	3	92	92	NUM
ftr-465	615	4	.	.	PUNCT
ftr-465	616	1	i	i	PRON
ftr-465	616	2	d.	d.	PROPN
ftr-465	616	3	93	93	NUM
ftr-465	616	4	.	.	PUNCT
ftr-465	617	1	i	i	PRON
ftr-465	617	2	d.	d.	PROPN
ftr-465	617	3	at	at	ADP
ftr-465	617	4	568	568	NUM
ftr-465	617	5	.	.	PUNCT
ftr-465	618	1	94	94	NUM
ftr-465	618	2	.	.	PUNCT
ftr-465	619	1	i	i	PRON
ftr-465	619	2	d.	d.	PROPN
ftr-465	619	3	95	95	NUM
ftr-465	619	4	.	.	PUNCT
ftr-465	620	1	380	380	NUM
ftr-465	620	2	u.s	u.s	PROPN
ftr-465	620	3	.	.	PROPN
ftr-465	620	4	563	563	NUM
ftr-465	620	5	(	(	PUNCT
ftr-465	620	6	1965	1965	NUM
ftr-465	620	7	)	)	PUNCT
ftr-465	620	8	.	.	PUNCT
ftr-465	621	1	96	96	NUM
ftr-465	621	2	.	.	PUNCT
ftr-465	622	1	i	i	PRON
ftr-465	622	2	d.	d.	PROPN
ftr-465	623	1	[	[	X
ftr-465	623	2	vol	vol	NOUN
ftr-465	623	3	.	.	PUNCT
ftr-465	623	4	3:7	3:7	NUM
ftr-465	623	5	unfair	unfair	ADJ
ftr-465	623	6	business	business	NOUN
ftr-465	623	7	competition	competition	NOUN
ftr-465	623	8	sioner,97	sioner,97	NOUN
ftr-465	623	9	spawned	spawn	VERB
ftr-465	623	10	no	no	DET
ftr-465	623	11	less	less	ADJ
ftr-465	623	12	than	than	ADP
ftr-465	623	13	three	three	NUM
ftr-465	623	14	separate	separate	ADJ
ftr-465	623	15	measures	measure	NOUN
ftr-465	623	16	included	include	VERB
ftr-465	623	17	in	in	ADP
ftr-465	623	18	the	the	DET
ftr-465	623	19	tax	tax	NOUN
ftr-465	623	20	reform	reform	NOUN
ftr-465	623	21	act	act	NOUN
ftr-465	623	22	of	of	ADP
ftr-465	623	23	1969	1969	NUM
ftr-465	623	24	to	to	PART
ftr-465	623	25	curb	curb	VERB
ftr-465	623	26	the	the	DET
ftr-465	623	27	new	new	ADJ
ftr-465	623	28	abuse	abuse	NOUN
ftr-465	623	29	of	of	ADP
ftr-465	623	30	the	the	DET
ftr-465	623	31	tax	tax	NOUN
ftr-465	623	32	exemption	exemption	NOUN
ftr-465	623	33	as	as	SCONJ
ftr-465	623	34	perceived	perceive	VERB
ftr-465	623	35	by	by	ADP
ftr-465	623	36	congress	congress	PROPN
ftr-465	623	37	.	.	PUNCT
ftr-465	624	1	fortuna	fortuna	PROPN
ftr-465	624	2	was	be	AUX
ftr-465	624	3	able	able	ADJ
ftr-465	624	4	to	to	PART
ftr-465	624	5	avoid	avoid	VERB
ftr-465	624	6	payment	payment	NOUN
ftr-465	624	7	of	of	ADP
ftr-465	624	8	income	income	NOUN
ftr-465	624	9	tax	tax	NOUN
ftr-465	624	10	on	on	ADP
ftr-465	624	11	80	80	NUM
ftr-465	624	12	%	%	NOUN
ftr-465	624	13	of	of	ADP
ftr-465	624	14	its	its	PRON
ftr-465	624	15	taxable	taxable	ADJ
ftr-465	624	16	income	income	NOUN
ftr-465	624	17	generated	generate	VERB
ftr-465	624	18	by	by	ADP
ftr-465	624	19	the	the	DET
ftr-465	624	20	lumber	lumber	NOUN
ftr-465	624	21	business	business	NOUN
ftr-465	624	22	by	by	ADP
ftr-465	624	23	deducting	deduct	VERB
ftr-465	624	24	the	the	DET
ftr-465	624	25	rent	rent	NOUN
ftr-465	624	26	it	it	PRON
ftr-465	624	27	paid	pay	VERB
ftr-465	624	28	to	to	ADP
ftr-465	624	29	the	the	DET
ftr-465	624	30	institute	institute	NOUN
ftr-465	624	31	for	for	ADP
ftr-465	624	32	the	the	DET
ftr-465	624	33	lease	lease	NOUN
ftr-465	624	34	of	of	ADP
ftr-465	624	35	its	its	PRON
ftr-465	624	36	operating	operate	VERB
ftr-465	624	37	assets.98	assets.98	NOUN
ftr-465	624	38	however	however	ADV
ftr-465	624	39	,	,	PUNCT
ftr-465	624	40	the	the	DET
ftr-465	624	41	very	very	ADJ
ftr-465	624	42	requirement	requirement	NOUN
ftr-465	624	43	to	to	PART
ftr-465	624	44	pay	pay	VERB
ftr-465	624	45	out	out	ADP
ftr-465	624	46	a	a	DET
ftr-465	624	47	substantial	substantial	ADJ
ftr-465	624	48	portion	portion	NOUN
ftr-465	624	49	of	of	ADP
ftr-465	624	50	its	its	PRON
ftr-465	624	51	taxable	taxable	ADJ
ftr-465	624	52	income	income	NOUN
ftr-465	624	53	to	to	ADP
ftr-465	624	54	the	the	DET
ftr-465	624	55	institute	institute	NOUN
ftr-465	624	56	and	and	CCONJ
ftr-465	624	57	the	the	DET
ftr-465	624	58	opportunity	opportunity	NOUN
ftr-465	624	59	to	to	PART
ftr-465	624	60	retain	retain	VERB
ftr-465	624	61	only	only	ADV
ftr-465	624	62	20	20	NUM
ftr-465	624	63	%	%	NOUN
ftr-465	624	64	of	of	ADP
ftr-465	624	65	it	it	PRON
ftr-465	624	66	for	for	ADP
ftr-465	624	67	working	work	VERB
ftr-465	624	68	capital	capital	NOUN
ftr-465	624	69	left	leave	VERB
ftr-465	624	70	fortuna	fortuna	PROPN
ftr-465	624	71	in	in	ADP
ftr-465	624	72	no	no	DET
ftr-465	624	73	position	position	NOUN
ftr-465	624	74	to	to	PART
ftr-465	624	75	compete	compete	VERB
ftr-465	624	76	unfairly	unfairly	ADV
ftr-465	624	77	with	with	ADP
ftr-465	624	78	its	its	PRON
ftr-465	624	79	taxpaying	taxpaying	NOUN
ftr-465	624	80	competition	competition	NOUN
ftr-465	624	81	in	in	ADP
ftr-465	624	82	the	the	DET
ftr-465	624	83	lumber	lumber	NOUN
ftr-465	624	84	market-9	market-9	NUM
ftr-465	624	85	rather	rather	ADV
ftr-465	624	86	,	,	PUNCT
ftr-465	624	87	by	by	ADP
ftr-465	624	88	converting	convert	VERB
ftr-465	624	89	operating	operate	VERB
ftr-465	624	90	income	income	NOUN
ftr-465	624	91	received	receive	VERB
ftr-465	624	92	by	by	ADP
ftr-465	624	93	fortuna	fortuna	PROPN
ftr-465	624	94	into	into	ADP
ftr-465	624	95	"	"	PUNCT
ftr-465	624	96	passive	passive	ADJ
ftr-465	624	97	"	"	PUNCT
ftr-465	624	98	rental	rental	ADJ
ftr-465	624	99	income	income	NOUN
ftr-465	624	100	received	receive	VERB
ftr-465	624	101	tax	tax	NOUN
ftr-465	624	102	-	-	PUNCT
ftr-465	624	103	free	free	ADJ
ftr-465	624	104	by	by	ADP
ftr-465	624	105	the	the	DET
ftr-465	624	106	institute	institute	NOUN
ftr-465	624	107	,	,	PUNCT
ftr-465	624	108	the	the	DET
ftr-465	624	109	clay	clay	NOUN
ftr-465	624	110	brown	brown	NOUN
ftr-465	624	111	lease	lease	NOUN
ftr-465	624	112	enabled	enable	VERB
ftr-465	624	113	what	what	PRON
ftr-465	624	114	was	be	AUX
ftr-465	624	115	essentially	essentially	ADV
ftr-465	624	116	unrelated	unrelated	ADJ
ftr-465	624	117	business	business	NOUN
ftr-465	624	118	taxable	taxable	ADJ
ftr-465	624	119	income	income	NOUN
ftr-465	624	120	to	to	PART
ftr-465	624	121	escape	escape	VERB
ftr-465	624	122	tax	tax	NOUN
ftr-465	624	123	at	at	ADP
ftr-465	624	124	any	any	DET
ftr-465	624	125	level	level	NOUN
ftr-465	624	126	.	.	PUNCT
ftr-465	625	1	a	a	DET
ftr-465	625	2	comparable	comparable	ADJ
ftr-465	625	3	amount	amount	NOUN
ftr-465	625	4	of	of	ADP
ftr-465	625	5	income	income	NOUN
ftr-465	625	6	received	receive	VERB
ftr-465	625	7	by	by	ADP
ftr-465	625	8	a	a	DET
ftr-465	625	9	competitor	competitor	NOUN
ftr-465	625	10	pass	pass	VERB
ftr-465	625	11	-	-	PUNCT
ftr-465	625	12	through	through	ADP
ftr-465	625	13	entity	entity	NOUN
ftr-465	625	14	would	would	AUX
ftr-465	625	15	have	have	AUX
ftr-465	625	16	been	be	AUX
ftr-465	625	17	taxed	tax	VERB
ftr-465	625	18	once	once	ADV
ftr-465	625	19	at	at	ADP
ftr-465	625	20	the	the	DET
ftr-465	625	21	investor	investor	NOUN
ftr-465	625	22	level	level	NOUN
ftr-465	625	23	.	.	PUNCT
ftr-465	626	1	even	even	ADV
ftr-465	626	2	with	with	ADP
ftr-465	626	3	the	the	DET
ftr-465	626	4	almost	almost	ADV
ftr-465	626	5	100	100	NUM
ftr-465	626	6	%	%	NOUN
ftr-465	626	7	financing	financing	NOUN
ftr-465	626	8	afforded	afford	VERB
ftr-465	626	9	the	the	DET
ftr-465	626	10	institute	institute	NOUN
ftr-465	626	11	by	by	ADP
ftr-465	626	12	the	the	DET
ftr-465	626	13	sellers	seller	NOUN
ftr-465	626	14	of	of	ADP
ftr-465	626	15	the	the	DET
ftr-465	626	16	stock	stock	NOUN
ftr-465	626	17	,	,	PUNCT
ftr-465	626	18	the	the	DET
ftr-465	626	19	institute	institute	NOUN
ftr-465	626	20	's	's	PART
ftr-465	626	21	rental	rental	ADJ
ftr-465	626	22	income	income	NOUN
ftr-465	626	23	escaped	escape	VERB
ftr-465	626	24	the	the	DET
ftr-465	626	25	reach	reach	NOUN
ftr-465	626	26	of	of	ADP
ftr-465	626	27	section	section	NOUN
ftr-465	626	28	514	514	NUM
ftr-465	626	29	,	,	PUNCT
ftr-465	626	30	the	the	DET
ftr-465	626	31	sale	sale	NOUN
ftr-465	626	32	-	-	PUNCT
ftr-465	626	33	leaseback	leaseback	NOUN
ftr-465	626	34	provision	provision	NOUN
ftr-465	626	35	of	of	ADP
ftr-465	626	36	the	the	DET
ftr-465	626	37	1950	1950	NUM
ftr-465	626	38	act	act	NOUN
ftr-465	626	39	,	,	PUNCT
ftr-465	626	40	because	because	SCONJ
ftr-465	626	41	of	of	ADP
ftr-465	626	42	that	that	DET
ftr-465	626	43	section	section	NOUN
ftr-465	626	44	's	's	PART
ftr-465	626	45	limited	limited	ADJ
ftr-465	626	46	purpose	purpose	NOUN
ftr-465	626	47	to	to	PART
ftr-465	626	48	tax	tax	VERB
ftr-465	626	49	only	only	ADJ
ftr-465	626	50	rent	rent	NOUN
ftr-465	626	51	received	receive	VERB
ftr-465	626	52	from	from	ADP
ftr-465	626	53	the	the	DET
ftr-465	626	54	lease	lease	NOUN
ftr-465	626	55	of	of	ADP
ftr-465	626	56	real	real	ADJ
ftr-465	626	57	property	property	NOUN
ftr-465	626	58	acquired	acquire	VERB
ftr-465	626	59	or	or	CCONJ
ftr-465	626	60	improved	improve	VERB
ftr-465	626	61	with	with	ADP
ftr-465	626	62	debt	debt	NOUN
ftr-465	626	63	.	.	PUNCT
ftr-465	627	1	the	the	DET
ftr-465	627	2	clay	clay	NOUN
ftr-465	627	3	brown	brown	ADJ
ftr-465	627	4	transaction	transaction	NOUN
ftr-465	627	5	presented	present	VERB
ftr-465	627	6	congress	congress	PROPN
ftr-465	627	7	in	in	ADP
ftr-465	627	8	1969	1969	NUM
ftr-465	627	9	with	with	ADP
ftr-465	627	10	virtually	virtually	ADV
ftr-465	627	11	the	the	DET
ftr-465	627	12	identical	identical	ADJ
ftr-465	627	13	problem	problem	NOUN
ftr-465	627	14	presented	present	VERB
ftr-465	627	15	by	by	ADP
ftr-465	627	16	the	the	DET
ftr-465	627	17	sale	sale	NOUN
ftr-465	627	18	and	and	CCONJ
ftr-465	627	19	leaseback	leaseback	NOUN
ftr-465	627	20	of	of	ADP
ftr-465	627	21	real	real	ADJ
ftr-465	627	22	property	property	NOUN
ftr-465	627	23	financed	finance	VERB
ftr-465	627	24	with	with	ADP
ftr-465	627	25	debt	debt	NOUN
ftr-465	627	26	nineteen	nineteen	NUM
ftr-465	627	27	years	year	NOUN
ftr-465	627	28	earlier	early	ADV
ftr-465	627	29	.	.	PUNCT
ftr-465	628	1	by	by	ADP
ftr-465	628	2	financing	finance	VERB
ftr-465	628	3	the	the	DET
ftr-465	628	4	purchase	purchase	NOUN
ftr-465	628	5	of	of	ADP
ftr-465	628	6	business	business	NOUN
ftr-465	628	7	assets	asset	NOUN
ftr-465	628	8	with	with	ADP
ftr-465	628	9	tax	tax	NOUN
ftr-465	628	10	-	-	PUNCT
ftr-465	628	11	free	free	ADJ
ftr-465	628	12	earnings	earning	NOUN
ftr-465	628	13	generated	generate	VERB
ftr-465	628	14	by	by	ADP
ftr-465	628	15	those	those	DET
ftr-465	628	16	assets	asset	NOUN
ftr-465	628	17	,	,	PUNCT
ftr-465	628	18	the	the	DET
ftr-465	628	19	exempt	exempt	ADJ
ftr-465	628	20	organization	organization	NOUN
ftr-465	628	21	was	be	AUX
ftr-465	628	22	placed	place	VERB
ftr-465	628	23	in	in	ADP
ftr-465	628	24	a	a	DET
ftr-465	628	25	unique	unique	ADJ
ftr-465	628	26	position	position	NOUN
ftr-465	628	27	to	to	PART
ftr-465	628	28	pay	pay	VERB
ftr-465	628	29	a	a	DET
ftr-465	628	30	higher	high	ADJ
ftr-465	628	31	price	price	NOUN
ftr-465	628	32	than	than	SCONJ
ftr-465	628	33	a	a	DET
ftr-465	628	34	taxable	taxable	ADJ
ftr-465	628	35	investor	investor	NOUN
ftr-465	628	36	could	could	AUX
ftr-465	628	37	afford	afford	VERB
ftr-465	628	38	with	with	ADP
ftr-465	628	39	after	after	ADP
ftr-465	628	40	-	-	PUNCT
ftr-465	628	41	tax	tax	NOUN
ftr-465	628	42	dollars	dollar	NOUN
ftr-465	628	43	.	.	PUNCT
ftr-465	628	44	"	"	PUNCT
ftr-465	629	1	not	not	PART
ftr-465	629	2	using	use	VERB
ftr-465	629	3	its	its	PRON
ftr-465	629	4	own	own	ADJ
ftr-465	629	5	funds	fund	NOUN
ftr-465	629	6	to	to	PART
ftr-465	629	7	make	make	VERB
ftr-465	629	8	the	the	DET
ftr-465	629	9	purchase	purchase	NOUN
ftr-465	629	10	and	and	CCONJ
ftr-465	629	11	not	not	PART
ftr-465	629	12	being	be	AUX
ftr-465	629	13	limited	limit	VERB
ftr-465	629	14	by	by	ADP
ftr-465	629	15	the	the	DET
ftr-465	629	16	size	size	NOUN
ftr-465	629	17	of	of	ADP
ftr-465	629	18	its	its	PRON
ftr-465	629	19	own	own	ADJ
ftr-465	629	20	endowment	endowment	NOUN
ftr-465	629	21	,	,	PUNCT
ftr-465	629	22	the	the	DET
ftr-465	629	23	exempt	exempt	ADJ
ftr-465	629	24	organization	organization	NOUN
ftr-465	629	25	could	could	AUX
ftr-465	629	26	practice	practice	VERB
ftr-465	629	27	this	this	DET
ftr-465	629	28	form	form	NOUN
ftr-465	629	29	of	of	ADP
ftr-465	629	30	unfair	unfair	ADJ
ftr-465	629	31	investor	investor	NOUN
ftr-465	629	32	competition	competition	NOUN
ftr-465	629	33	without	without	ADP
ftr-465	629	34	limitation	limitation	NOUN
ftr-465	629	35	and	and	CCONJ
ftr-465	629	36	without	without	ADP
ftr-465	629	37	any	any	DET
ftr-465	629	38	"	"	PUNCT
ftr-465	629	39	relation	relation	NOUN
ftr-465	629	40	to	to	ADP
ftr-465	629	41	public	public	ADJ
ftr-465	629	42	approval	approval	NOUN
ftr-465	629	43	of	of	ADP
ftr-465	629	44	the	the	DET
ftr-465	629	45	activities	activity	NOUN
ftr-465	629	46	or	or	CCONJ
ftr-465	629	47	purposes	purpose	NOUN
ftr-465	629	48	of	of	ADP
ftr-465	629	49	the	the	DET
ftr-465	629	50	organization	organization	NOUN
ftr-465	629	51	.	.	PUNCT
ftr-465	630	1	"	"	PUNCT
ftr-465	630	2	''	''	PUNCT
ftr-465	630	3	once	once	ADV
ftr-465	630	4	again	again	ADV
ftr-465	630	5	,	,	PUNCT
ftr-465	630	6	the	the	DET
ftr-465	630	7	exempt	exempt	ADJ
ftr-465	630	8	organization	organization	NOUN
ftr-465	630	9	's	's	PART
ftr-465	630	10	only	only	ADJ
ftr-465	630	11	contribution	contribution	NOUN
ftr-465	630	12	to	to	ADP
ftr-465	630	13	the	the	DET
ftr-465	630	14	transaction	transaction	NOUN
ftr-465	630	15	was	be	AUX
ftr-465	630	16	in	in	ADP
ftr-465	630	17	effect	effect	NOUN
ftr-465	630	18	the	the	DET
ftr-465	630	19	sale	sale	NOUN
ftr-465	630	20	of	of	ADP
ftr-465	630	21	its	its	PRON
ftr-465	630	22	exemption	exemption	NOUN
ftr-465	630	23	and	and	CCONJ
ftr-465	630	24	once	once	ADV
ftr-465	630	25	again	again	ADV
ftr-465	630	26	there	there	PRON
ftr-465	630	27	was	be	VERB
ftr-465	630	28	concern	concern	NOUN
ftr-465	630	29	that	that	SCONJ
ftr-465	630	30	,	,	PUNCT
ftr-465	630	31	if	if	SCONJ
ftr-465	630	32	unchecked	unchecked	ADJ
ftr-465	630	33	,	,	PUNCT
ftr-465	630	34	the	the	DET
ftr-465	630	35	clay	clay	NOUN
ftr-465	630	36	brown	brown	ADJ
ftr-465	630	37	transaction	transaction	NOUN
ftr-465	630	38	could	could	AUX
ftr-465	630	39	result	result	VERB
ftr-465	630	40	in	in	ADP
ftr-465	630	41	substantial	substantial	ADJ
ftr-465	630	42	loss	loss	NOUN
ftr-465	630	43	of	of	ADP
ftr-465	630	44	tax	tax	NOUN
ftr-465	630	45	revenue	revenue	NOUN
ftr-465	630	46	in	in	ADP
ftr-465	630	47	97	97	NUM
ftr-465	630	48	.	.	PUNCT
ftr-465	631	1	51	51	NUM
ftr-465	631	2	t.c	t.c	PROPN
ftr-465	631	3	.	.	PROPN
ftr-465	631	4	548	548	NUM
ftr-465	631	5	(	(	PUNCT
ftr-465	631	6	1969	1969	NUM
ftr-465	631	7	)	)	PUNCT
ftr-465	631	8	,	,	PUNCT
ftr-465	631	9	rev'd	rev'd	VERB
ftr-465	631	10	,	,	PUNCT
ftr-465	631	11	446	446	NUM
ftr-465	631	12	f.2d	f.2d	NOUN
ftr-465	631	13	701	701	NUM
ftr-465	631	14	(	(	PUNCT
ftr-465	631	15	9th	9th	ADJ
ftr-465	631	16	cir	cir	NOUN
ftr-465	631	17	.	.	PROPN
ftr-465	631	18	1971	1971	NUM
ftr-465	631	19	)	)	PUNCT
ftr-465	631	20	,	,	PUNCT
ftr-465	631	21	cert	cert	PROPN
ftr-465	631	22	.	.	PUNCT
ftr-465	632	1	denied	deny	VERB
ftr-465	632	2	,	,	PUNCT
ftr-465	632	3	405	405	NUM
ftr-465	632	4	u.s	u.s	PROPN
ftr-465	632	5	.	.	PROPN
ftr-465	632	6	965	965	NUM
ftr-465	632	7	(	(	PUNCT
ftr-465	632	8	1972	1972	NUM
ftr-465	632	9	)	)	PUNCT
ftr-465	632	10	.	.	PUNCT
ftr-465	633	1	the	the	DET
ftr-465	633	2	clay	clay	NOUN
ftr-465	633	3	brown	brown	ADJ
ftr-465	633	4	provisions	provision	NOUN
ftr-465	633	5	of	of	ADP
ftr-465	633	6	the	the	DET
ftr-465	633	7	tax	tax	NOUN
ftr-465	633	8	reform	reform	NOUN
ftr-465	633	9	act	act	NOUN
ftr-465	633	10	of	of	ADP
ftr-465	633	11	1969	1969	NUM
ftr-465	633	12	were	be	AUX
ftr-465	633	13	adopted	adopt	VERB
ftr-465	633	14	prior	prior	ADV
ftr-465	633	15	to	to	ADP
ftr-465	633	16	the	the	DET
ftr-465	633	17	irs	irs	PROPN
ftr-465	633	18	's	's	PART
ftr-465	633	19	1971	1971	NUM
ftr-465	633	20	victory	victory	NOUN
ftr-465	633	21	in	in	ADP
ftr-465	633	22	the	the	DET
ftr-465	633	23	united	united	PROPN
ftr-465	633	24	states	states	PROPN
ftr-465	633	25	court	court	PROPN
ftr-465	633	26	of	of	ADP
ftr-465	633	27	appeals	appeal	NOUN
ftr-465	633	28	for	for	ADP
ftr-465	633	29	the	the	DET
ftr-465	633	30	ninth	ninth	ADJ
ftr-465	633	31	circuit	circuit	NOUN
ftr-465	633	32	.	.	PUNCT
ftr-465	634	1	98	98	NUM
ftr-465	634	2	.	.	PUNCT
ftr-465	635	1	i	i	PRON
ftr-465	635	2	d.	d.	PROPN
ftr-465	635	3	at	at	ADP
ftr-465	635	4	567	567	NUM
ftr-465	635	5	.	.	NUM
ftr-465	635	6	99	99	NUM
ftr-465	635	7	.	.	PUNCT
ftr-465	636	1	i	i	PRON
ftr-465	636	2	d.	d.	PROPN
ftr-465	636	3	100	100	NUM
ftr-465	636	4	.	.	PUNCT
ftr-465	637	1	s.	s.	PROPN
ftr-465	637	2	rep	rep	PROPN
ftr-465	637	3	.	.	PROPN
ftr-465	637	4	no	no	PROPN
ftr-465	637	5	.	.	PROPN
ftr-465	637	6	552	552	NUM
ftr-465	637	7	,	,	PUNCT
ftr-465	637	8	91st	91st	ADJ
ftr-465	637	9	cong	cong	NOUN
ftr-465	637	10	.	.	PROPN
ftr-465	637	11	,	,	PUNCT
ftr-465	637	12	ist	ist	NOUN
ftr-465	637	13	sess	sess	NOUN
ftr-465	637	14	.	.	PUNCT
ftr-465	638	1	62	62	NUM
ftr-465	638	2	-	-	SYM
ftr-465	638	3	63	63	NUM
ftr-465	638	4	(	(	PUNCT
ftr-465	638	5	1969	1969	NUM
ftr-465	638	6	)	)	PUNCT
ftr-465	638	7	.	.	PUNCT
ftr-465	639	1	reprinted	reprint	VERB
ftr-465	639	2	in	in	ADP
ftr-465	639	3	1969	1969	NUM
ftr-465	639	4	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-465	639	5	.	.	PUNCT
ftr-465	639	6	2027	2027	NUM
ftr-465	639	7	,	,	PUNCT
ftr-465	639	8	2091	2091	NUM
ftr-465	639	9	.	.	PUNCT
ftr-465	640	1	101	101	NUM
ftr-465	640	2	.	.	PUNCT
ftr-465	640	3	hearings	hearing	NOUN
ftr-465	640	4	before	before	ADP
ftr-465	640	5	the	the	DET
ftr-465	640	6	house	house	NOUN
ftr-465	640	7	comm	comm	NOUN
ftr-465	640	8	.	.	PUNCT
ftr-465	641	1	on	on	ADP
ftr-465	641	2	ways	way	NOUN
ftr-465	641	3	and	and	CCONJ
ftr-465	641	4	means	mean	VERB
ftr-465	641	5	on	on	ADP
ftr-465	641	6	the	the	DET
ftr-465	641	7	subject	subject	NOUN
ftr-465	641	8	of	of	ADP
ftr-465	641	9	tax	tax	NOUN
ftr-465	641	10	reform	reform	NOUN
ftr-465	641	11	,	,	PUNCT
ftr-465	641	12	91st	91st	ADJ
ftr-465	641	13	cong	cong	NOUN
ftr-465	641	14	.	.	PROPN
ftr-465	641	15	,	,	PUNCT
ftr-465	641	16	ist	ist	NOUN
ftr-465	641	17	sess	sess	NOUN
ftr-465	641	18	.	.	PUNCT
ftr-465	642	1	5359	5359	NUM
ftr-465	642	2	(	(	PUNCT
ftr-465	642	3	1969	1969	NUM
ftr-465	642	4	)	)	PUNCT
ftr-465	642	5	(	(	PUNCT
ftr-465	642	6	general	general	ADJ
ftr-465	642	7	explanation	explanation	NOUN
ftr-465	642	8	of	of	ADP
ftr-465	642	9	treasury	treasury	PROPN
ftr-465	642	10	tax	tax	NOUN
ftr-465	642	11	reform	reform	NOUN
ftr-465	642	12	proposals	proposal	NOUN
ftr-465	642	13	)	)	PUNCT
ftr-465	642	14	.	.	PUNCT
ftr-465	643	1	19961	19961	NUM
ftr-465	643	2	florida	florida	PROPN
ftr-465	643	3	tax	tax	NOUN
ftr-465	643	4	review	review	NOUN
ftr-465	643	5	the	the	DET
ftr-465	643	6	future	future	NOUN
ftr-465	643	7	.	.	PUNCT
ftr-465	643	8	'	'	PUNCT
ftr-465	644	1	2	2	NUM
ftr-465	644	2	what	what	PRON
ftr-465	644	3	especially	especially	ADV
ftr-465	644	4	rankled	rankle	VERB
ftr-465	644	5	the	the	DET
ftr-465	644	6	1969	1969	NUM
ftr-465	644	7	congress	congress	PROPN
ftr-465	644	8	was	be	AUX
ftr-465	644	9	the	the	DET
ftr-465	644	10	seller	seller	NOUN
ftr-465	644	11	's	's	PART
ftr-465	644	12	use	use	NOUN
ftr-465	644	13	of	of	ADP
ftr-465	644	14	the	the	DET
ftr-465	644	15	exemption	exemption	NOUN
ftr-465	644	16	to	to	PART
ftr-465	644	17	obtain	obtain	VERB
ftr-465	644	18	an	an	DET
ftr-465	644	19	inflated	inflated	ADJ
ftr-465	644	20	purchase	purchase	NOUN
ftr-465	644	21	price	price	NOUN
ftr-465	644	22	for	for	ADP
ftr-465	644	23	their	their	PRON
ftr-465	644	24	business	business	NOUN
ftr-465	644	25	.	.	PUNCT
ftr-465	645	1	the	the	DET
ftr-465	645	2	seller	seller	NOUN
ftr-465	645	3	's	's	PART
ftr-465	645	4	ability	ability	NOUN
ftr-465	645	5	to	to	PART
ftr-465	645	6	convert	convert	VERB
ftr-465	645	7	ordinary	ordinary	ADJ
ftr-465	645	8	income	income	NOUN
ftr-465	645	9	generated	generate	VERB
ftr-465	645	10	by	by	ADP
ftr-465	645	11	operating	operate	VERB
ftr-465	645	12	assets	asset	NOUN
ftr-465	645	13	into	into	ADP
ftr-465	645	14	capital	capital	NOUN
ftr-465	645	15	gain	gain	NOUN
ftr-465	645	16	upon	upon	SCONJ
ftr-465	645	17	receipt	receipt	NOUN
ftr-465	645	18	of	of	ADP
ftr-465	645	19	the	the	DET
ftr-465	645	20	very	very	ADV
ftr-465	645	21	same	same	ADJ
ftr-465	645	22	income	income	NOUN
ftr-465	645	23	as	as	ADP
ftr-465	645	24	installments	installment	NOUN
ftr-465	645	25	of	of	ADP
ftr-465	645	26	the	the	DET
ftr-465	645	27	purchase	purchase	NOUN
ftr-465	645	28	price	price	NOUN
ftr-465	645	29	for	for	ADP
ftr-465	645	30	the	the	DET
ftr-465	645	31	stock	stock	NOUN
ftr-465	645	32	only	only	ADV
ftr-465	645	33	added	add	VERB
ftr-465	645	34	insult	insult	NOUN
ftr-465	645	35	to	to	ADP
ftr-465	645	36	what	what	PRON
ftr-465	645	37	was	be	AUX
ftr-465	645	38	already	already	ADV
ftr-465	645	39	considered	consider	VERB
ftr-465	645	40	to	to	PART
ftr-465	645	41	be	be	AUX
ftr-465	645	42	an	an	DET
ftr-465	645	43	injury	injury	NOUN
ftr-465	645	44	to	to	ADP
ftr-465	645	45	the	the	DET
ftr-465	645	46	federal	federal	ADJ
ftr-465	645	47	tax	tax	NOUN
ftr-465	645	48	structure	structure	NOUN
ftr-465	645	49	.	.	PUNCT
ftr-465	646	1	0	0	NUM
ftr-465	646	2	3	3	NUM
ftr-465	646	3	curiously	curiously	ADV
ftr-465	646	4	,	,	PUNCT
ftr-465	646	5	the	the	DET
ftr-465	646	6	clay	clay	NOUN
ftr-465	646	7	brown	brown	NOUN
ftr-465	646	8	case	case	NOUN
ftr-465	646	9	itself	itself	PRON
ftr-465	646	10	was	be	AUX
ftr-465	646	11	not	not	PART
ftr-465	646	12	the	the	DET
ftr-465	646	13	best	good	ADJ
ftr-465	646	14	illustration	illustration	NOUN
ftr-465	646	15	of	of	ADP
ftr-465	646	16	the	the	DET
ftr-465	646	17	multiple	multiple	ADJ
ftr-465	646	18	potential	potential	ADJ
ftr-465	646	19	evils	evil	NOUN
ftr-465	646	20	congress	congress	PROPN
ftr-465	646	21	feared	fear	VERB
ftr-465	646	22	could	could	AUX
ftr-465	646	23	flow	flow	VERB
ftr-465	646	24	from	from	ADP
ftr-465	646	25	a	a	DET
ftr-465	646	26	clay	clay	NOUN
ftr-465	646	27	brown	brown	ADJ
ftr-465	646	28	transaction	transaction	NOUN
ftr-465	646	29	.	.	PUNCT
ftr-465	647	1	the	the	DET
ftr-465	647	2	tax	tax	NOUN
ftr-465	647	3	court	court	NOUN
ftr-465	647	4	,	,	PUNCT
ftr-465	647	5	for	for	ADP
ftr-465	647	6	instance	instance	NOUN
ftr-465	647	7	,	,	PUNCT
ftr-465	647	8	found	find	VERB
ftr-465	647	9	the	the	DET
ftr-465	647	10	purchase	purchase	NOUN
ftr-465	647	11	price	price	NOUN
ftr-465	647	12	of	of	ADP
ftr-465	647	13	the	the	DET
ftr-465	647	14	stock	stock	NOUN
ftr-465	647	15	to	to	PART
ftr-465	647	16	be	be	AUX
ftr-465	647	17	"	"	PUNCT
ftr-465	647	18	within	within	ADP
ftr-465	647	19	a	a	DET
ftr-465	647	20	reasonable	reasonable	ADJ
ftr-465	647	21	range	range	NOUN
ftr-465	647	22	in	in	ADP
ftr-465	647	23	light	light	NOUN
ftr-465	647	24	of	of	ADP
ftr-465	647	25	the	the	DET
ftr-465	647	26	earnings	earning	NOUN
ftr-465	647	27	history	history	NOUN
ftr-465	647	28	of	of	ADP
ftr-465	647	29	the	the	DET
ftr-465	647	30	corporation	corporation	NOUN
ftr-465	647	31	and	and	CCONJ
ftr-465	647	32	the	the	DET
ftr-465	647	33	adjusted	adjusted	ADJ
ftr-465	647	34	net	net	ADJ
ftr-465	647	35	worth	worth	NOUN
ftr-465	647	36	of	of	ADP
ftr-465	647	37	the	the	DET
ftr-465	647	38	corporate	corporate	ADJ
ftr-465	647	39	assets	asset	NOUN
ftr-465	647	40	,	,	PUNCT
ftr-465	647	41	''	''	PUNCT
ftr-465	647	42	"	"	PUNCT
ftr-465	647	43	°	°	NOUN
ftr-465	647	44	not	not	PART
ftr-465	647	45	above	above	ADP
ftr-465	647	46	market	market	NOUN
ftr-465	647	47	value	value	NOUN
ftr-465	647	48	and	and	CCONJ
ftr-465	647	49	presumably	presumably	ADV
ftr-465	647	50	not	not	PART
ftr-465	647	51	significantly	significantly	ADV
ftr-465	647	52	higher	high	ADJ
ftr-465	647	53	than	than	ADP
ftr-465	647	54	a	a	DET
ftr-465	647	55	taxable	taxable	ADJ
ftr-465	647	56	competitor	competitor	NOUN
ftr-465	647	57	would	would	AUX
ftr-465	647	58	pay	pay	VERB
ftr-465	647	59	.	.	PUNCT
ftr-465	648	1	moreover	moreover	ADV
ftr-465	648	2	,	,	PUNCT
ftr-465	648	3	fortuna	fortuna	PROPN
ftr-465	648	4	closed	close	VERB
ftr-465	648	5	its	its	PRON
ftr-465	648	6	doors	door	NOUN
ftr-465	648	7	after	after	ADP
ftr-465	648	8	only	only	ADV
ftr-465	648	9	four	four	NUM
ftr-465	648	10	years	year	NOUN
ftr-465	648	11	of	of	ADP
ftr-465	648	12	operations	operation	NOUN
ftr-465	648	13	because	because	SCONJ
ftr-465	648	14	of	of	ADP
ftr-465	648	15	a	a	DET
ftr-465	648	16	lack	lack	NOUN
ftr-465	648	17	of	of	ADP
ftr-465	648	18	demand	demand	NOUN
ftr-465	648	19	for	for	ADP
ftr-465	648	20	lumber	lumber	NOUN
ftr-465	648	21	,	,	PUNCT
ftr-465	648	22	and	and	CCONJ
ftr-465	648	23	the	the	DET
ftr-465	648	24	institute	institute	NOUN
ftr-465	648	25	was	be	AUX
ftr-465	648	26	forced	force	VERB
ftr-465	648	27	to	to	PART
ftr-465	648	28	sell	sell	VERB
ftr-465	648	29	the	the	DET
ftr-465	648	30	business	business	NOUN
ftr-465	648	31	for	for	ADP
ftr-465	648	32	only	only	ADV
ftr-465	648	33	$	$	SYM
ftr-465	648	34	300,000	300,000	NUM
ftr-465	648	35	.	.	PUNCT
ftr-465	648	36	allowed	allow	VERB
ftr-465	648	37	to	to	PART
ftr-465	648	38	retain	retain	VERB
ftr-465	648	39	a	a	DET
ftr-465	648	40	meager	meager	ADJ
ftr-465	648	41	10	10	NUM
ftr-465	648	42	%	%	NOUN
ftr-465	648	43	of	of	ADP
ftr-465	648	44	the	the	DET
ftr-465	648	45	sales	sale	NOUN
ftr-465	648	46	proceeds	proceed	NOUN
ftr-465	648	47	,	,	PUNCT
ftr-465	648	48	the	the	DET
ftr-465	648	49	institute	institute	NOUN
ftr-465	648	50	was	be	AUX
ftr-465	648	51	able	able	ADJ
ftr-465	648	52	to	to	PART
ftr-465	648	53	add	add	VERB
ftr-465	648	54	$	$	SYM
ftr-465	648	55	30,000	30,000	NUM
ftr-465	648	56	to	to	ADP
ftr-465	648	57	its	its	PRON
ftr-465	648	58	net	net	ADJ
ftr-465	648	59	worth	worth	NOUN
ftr-465	648	60	,	,	PUNCT
ftr-465	648	61	nowhere	nowhere	ADV
ftr-465	648	62	near	near	ADP
ftr-465	648	63	the	the	DET
ftr-465	648	64	$	$	SYM
ftr-465	648	65	1.3	1.3	NUM
ftr-465	648	66	million	million	NUM
ftr-465	648	67	that	that	PRON
ftr-465	648	68	had	have	AUX
ftr-465	648	69	been	be	AUX
ftr-465	648	70	contemplated	contemplate	VERB
ftr-465	648	71	.	.	PUNCT
ftr-465	649	1	nonetheless	nonetheless	ADV
ftr-465	649	2	,	,	PUNCT
ftr-465	649	3	congress	congress	PROPN
ftr-465	649	4	did	do	AUX
ftr-465	649	5	not	not	PART
ftr-465	649	6	stray	stray	VERB
ftr-465	649	7	from	from	ADP
ftr-465	649	8	its	its	PRON
ftr-465	649	9	purpose	purpose	NOUN
ftr-465	649	10	to	to	PART
ftr-465	649	11	discourage	discourage	VERB
ftr-465	649	12	clay	clay	NOUN
ftr-465	649	13	brown	brown	ADJ
ftr-465	649	14	transactions	transaction	NOUN
ftr-465	649	15	"	"	PUNCT
ftr-465	649	16	by	by	ADP
ftr-465	649	17	eliminating	eliminate	VERB
ftr-465	649	18	the	the	DET
ftr-465	649	19	incentive	incentive	NOUN
ftr-465	649	20	for	for	ADP
ftr-465	649	21	owners	owner	NOUN
ftr-465	649	22	desiring	desire	VERB
ftr-465	649	23	to	to	PART
ftr-465	649	24	sell	sell	VERB
ftr-465	649	25	a	a	DET
ftr-465	649	26	business	business	NOUN
ftr-465	649	27	to	to	PART
ftr-465	649	28	exploit	exploit	VERB
ftr-465	649	29	the	the	DET
ftr-465	649	30	tax	tax	NOUN
ftr-465	649	31	exemption	exemption	NOUN
ftr-465	649	32	of	of	ADP
ftr-465	649	33	nonprofit	nonprofit	ADJ
ftr-465	649	34	organizations	organization	NOUN
ftr-465	649	35	.	.	PUNCT
ftr-465	650	1	"'0	"'0	PUNCT
ftr-465	650	2	5	5	NUM
ftr-465	650	3	effective	effective	ADJ
ftr-465	650	4	for	for	ADP
ftr-465	650	5	taxable	taxable	ADJ
ftr-465	650	6	years	year	NOUN
ftr-465	650	7	beginning	begin	VERB
ftr-465	650	8	after	after	ADP
ftr-465	650	9	december	december	PROPN
ftr-465	650	10	31	31	NUM
ftr-465	650	11	,	,	PUNCT
ftr-465	650	12	1969	1969	NUM
ftr-465	650	13	,	,	PUNCT
ftr-465	650	14	section	section	NOUN
ftr-465	650	15	514	514	NUM
ftr-465	650	16	was	be	AUX
ftr-465	650	17	amended	amend	VERB
ftr-465	650	18	to	to	ADP
ftr-465	650	19	tax	tax	NOUN
ftr-465	650	20	income	income	NOUN
ftr-465	650	21	received	receive	VERB
ftr-465	650	22	by	by	ADP
ftr-465	650	23	any	any	DET
ftr-465	650	24	exempt	exempt	ADJ
ftr-465	650	25	organization0	organization0	ADJ
ftr-465	650	26	6	6	NUM
ftr-465	650	27	in	in	ADP
ftr-465	650	28	any	any	DET
ftr-465	650	29	form	form	NOUN
ftr-465	650	30	(	(	PUNCT
ftr-465	650	31	e.g.	e.g.	ADV
ftr-465	650	32	,	,	PUNCT
ftr-465	650	33	dividends	dividend	NOUN
ftr-465	650	34	,	,	PUNCT
ftr-465	650	35	royalties	royalty	NOUN
ftr-465	650	36	,	,	PUNCT
ftr-465	650	37	rent	rent	NOUN
ftr-465	650	38	)	)	PUNCT
ftr-465	650	39	from	from	ADP
ftr-465	650	40	any	any	DET
ftr-465	650	41	type	type	NOUN
ftr-465	650	42	of	of	ADP
ftr-465	650	43	property	property	NOUN
ftr-465	650	44	(	(	PUNCT
ftr-465	650	45	e.g.	e.g.	ADV
ftr-465	650	46	,	,	PUNCT
ftr-465	650	47	rental	rental	ADJ
ftr-465	650	48	real	real	ADJ
ftr-465	650	49	estate	estate	NOUN
ftr-465	650	50	,	,	PUNCT
ftr-465	650	51	tangible	tangible	ADJ
ftr-465	650	52	personal	personal	ADJ
ftr-465	650	53	property	property	NOUN
ftr-465	650	54	,	,	PUNCT
ftr-465	650	55	corporate	corporate	ADJ
ftr-465	650	56	stock	stock	NOUN
ftr-465	650	57	)	)	PUNCT
ftr-465	650	58	unrelated	unrelated	ADJ
ftr-465	650	59	to	to	ADP
ftr-465	650	60	its	its	PRON
ftr-465	650	61	102	102	NUM
ftr-465	650	62	.	.	PUNCT
ftr-465	651	1	h.r	h.r	PROPN
ftr-465	651	2	.	.	PROPN
ftr-465	651	3	rep	rep	PROPN
ftr-465	651	4	.	.	PROPN
ftr-465	652	1	no	no	INTJ
ftr-465	652	2	.	.	NOUN
ftr-465	653	1	413	413	NUM
ftr-465	653	2	,	,	PUNCT
ftr-465	653	3	91st	91st	ADJ
ftr-465	653	4	cong	cong	NOUN
ftr-465	653	5	.	.	PUNCT
ftr-465	653	6	,	,	PUNCT
ftr-465	654	1	1st	1st	ADJ
ftr-465	654	2	sess	sess	NOUN
ftr-465	654	3	.	.	PUNCT
ftr-465	654	4	,	,	PUNCT
ftr-465	654	5	pt	pt	PROPN
ftr-465	654	6	.	.	PROPN
ftr-465	654	7	1	1	NUM
ftr-465	654	8	,	,	PUNCT
ftr-465	654	9	at	at	ADP
ftr-465	654	10	46	46	NUM
ftr-465	654	11	(	(	PUNCT
ftr-465	654	12	1969	1969	NUM
ftr-465	654	13	)	)	PUNCT
ftr-465	654	14	,	,	PUNCT
ftr-465	654	15	reprinted	reprint	VERB
ftr-465	654	16	in	in	ADP
ftr-465	654	17	1970	1970	NUM
ftr-465	654	18	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-465	654	19	.	.	PUNCT
ftr-465	654	20	1645	1645	NUM
ftr-465	654	21	,	,	PUNCT
ftr-465	654	22	1691	1691	NUM
ftr-465	654	23	.	.	PUNCT
ftr-465	655	1	103	103	NUM
ftr-465	655	2	.	.	PUNCT
ftr-465	656	1	s.	s.	PROPN
ftr-465	656	2	rep	rep	PROPN
ftr-465	656	3	.	.	PROPN
ftr-465	656	4	no	no	PROPN
ftr-465	656	5	.	.	PROPN
ftr-465	656	6	552	552	NUM
ftr-465	656	7	,	,	PUNCT
ftr-465	656	8	supra	supra	NOUN
ftr-465	656	9	note	note	NOUN
ftr-465	656	10	100	100	NUM
ftr-465	656	11	,	,	PUNCT
ftr-465	656	12	at	at	ADP
ftr-465	656	13	62	62	NUM
ftr-465	656	14	-	-	SYM
ftr-465	656	15	63	63	NUM
ftr-465	656	16	,	,	PUNCT
ftr-465	656	17	reprinted	reprint	VERB
ftr-465	656	18	in	in	ADP
ftr-465	656	19	1969	1969	NUM
ftr-465	656	20	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-465	656	21	.	.	PUNCT
ftr-465	657	1	at	at	ADP
ftr-465	657	2	2091	2091	NUM
ftr-465	657	3	.	.	PUNCT
ftr-465	658	1	104	104	NUM
ftr-465	658	2	.	.	PUNCT
ftr-465	658	3	clay	clay	NOUN
ftr-465	658	4	brown	brown	PROPN
ftr-465	658	5	v.	v.	PROPN
ftr-465	658	6	commissioner	commissioner	PROPN
ftr-465	658	7	,	,	PUNCT
ftr-465	658	8	37	37	NUM
ftr-465	658	9	t.c	t.c	PROPN
ftr-465	658	10	.	.	PROPN
ftr-465	658	11	461	461	NUM
ftr-465	658	12	,	,	PUNCT
ftr-465	658	13	486	486	NUM
ftr-465	658	14	(	(	PUNCT
ftr-465	658	15	1961	1961	NUM
ftr-465	658	16	)	)	PUNCT
ftr-465	658	17	,	,	PUNCT
ftr-465	658	18	aff'd	aff'd	NOUN
ftr-465	658	19	,	,	PUNCT
ftr-465	658	20	325	325	NUM
ftr-465	658	21	f.2d	f.2d	NOUN
ftr-465	658	22	313	313	NUM
ftr-465	658	23	(	(	PUNCT
ftr-465	658	24	9th	9th	ADJ
ftr-465	658	25	cir	cir	NOUN
ftr-465	658	26	.	.	PROPN
ftr-465	658	27	1963	1963	NUM
ftr-465	658	28	)	)	PUNCT
ftr-465	658	29	,	,	PUNCT
ftr-465	658	30	affd	affd	PROPN
ftr-465	658	31	,	,	PUNCT
ftr-465	658	32	380	380	NUM
ftr-465	658	33	u.s	u.s	PROPN
ftr-465	658	34	.	.	PROPN
ftr-465	658	35	563	563	NUM
ftr-465	658	36	(	(	PUNCT
ftr-465	658	37	1965	1965	NUM
ftr-465	658	38	)	)	PUNCT
ftr-465	658	39	.	.	PUNCT
ftr-465	659	1	105	105	NUM
ftr-465	659	2	.	.	PUNCT
ftr-465	660	1	h.r	h.r	PROPN
ftr-465	660	2	.	.	PROPN
ftr-465	660	3	rep	rep	PROPN
ftr-465	660	4	.	.	PROPN
ftr-465	661	1	no	no	INTJ
ftr-465	661	2	.	.	NOUN
ftr-465	662	1	413	413	NUM
ftr-465	662	2	,	,	PUNCT
ftr-465	662	3	supra	supra	NOUN
ftr-465	662	4	note	note	NOUN
ftr-465	662	5	102	102	NUM
ftr-465	662	6	,	,	PUNCT
ftr-465	662	7	at	at	ADP
ftr-465	662	8	46	46	NUM
ftr-465	662	9	,	,	PUNCT
ftr-465	662	10	reprinted	reprint	VERB
ftr-465	662	11	in	in	ADP
ftr-465	662	12	1969	1969	NUM
ftr-465	662	13	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-465	662	14	.	.	PUNCT
ftr-465	663	1	at	at	ADP
ftr-465	663	2	1691	1691	NUM
ftr-465	663	3	.	.	PUNCT
ftr-465	664	1	for	for	ADP
ftr-465	664	2	a	a	DET
ftr-465	664	3	discussion	discussion	NOUN
ftr-465	664	4	of	of	ADP
ftr-465	664	5	developments	development	NOUN
ftr-465	664	6	to	to	ADP
ftr-465	664	7	and	and	CCONJ
ftr-465	664	8	including	include	VERB
ftr-465	664	9	the	the	DET
ftr-465	664	10	tax	tax	NOUN
ftr-465	664	11	reform	reform	NOUN
ftr-465	664	12	act	act	NOUN
ftr-465	664	13	of	of	ADP
ftr-465	664	14	1969	1969	NUM
ftr-465	664	15	,	,	PUNCT
ftr-465	664	16	see	see	VERB
ftr-465	664	17	cooper	cooper	NOUN
ftr-465	664	18	,	,	PUNCT
ftr-465	664	19	supra	supra	PROPN
ftr-465	664	20	note	note	NOUN
ftr-465	664	21	71	71	NUM
ftr-465	664	22	.	.	NOUN
ftr-465	664	23	106	106	NUM
ftr-465	664	24	.	.	PUNCT
ftr-465	665	1	tax	tax	NOUN
ftr-465	665	2	reform	reform	PROPN
ftr-465	665	3	act	act	NOUN
ftr-465	665	4	of	of	ADP
ftr-465	665	5	1969	1969	NUM
ftr-465	665	6	,	,	PUNCT
ftr-465	665	7	pub	pub	NOUN
ftr-465	665	8	.	.	PUNCT
ftr-465	666	1	l.	l.	PROPN
ftr-465	666	2	no	no	INTJ
ftr-465	666	3	.	.	PROPN
ftr-465	667	1	91	91	NUM
ftr-465	667	2	-	-	SYM
ftr-465	667	3	172	172	NUM
ftr-465	667	4	,	,	PUNCT
ftr-465	667	5	83	83	NUM
ftr-465	667	6	stat	stat	NOUN
ftr-465	667	7	.	.	PUNCT
ftr-465	668	1	487	487	NUM
ftr-465	668	2	(	(	PUNCT
ftr-465	668	3	1969	1969	NUM
ftr-465	668	4	)	)	PUNCT
ftr-465	668	5	(	(	PUNCT
ftr-465	668	6	extending	extend	VERB
ftr-465	668	7	the	the	DET
ftr-465	668	8	unrelated	unrelated	ADJ
ftr-465	668	9	business	business	NOUN
ftr-465	668	10	income	income	NOUN
ftr-465	668	11	tax	tax	NOUN
ftr-465	668	12	to	to	ADP
ftr-465	668	13	all	all	DET
ftr-465	668	14	exempt	exempt	ADJ
ftr-465	668	15	organizations	organization	NOUN
ftr-465	668	16	except	except	SCONJ
ftr-465	668	17	united	united	PROPN
ftr-465	668	18	states	states	PROPN
ftr-465	668	19	instrumentalities	instrumentality	NOUN
ftr-465	668	20	because	because	SCONJ
ftr-465	668	21	many	many	ADJ
ftr-465	668	22	of	of	ADP
ftr-465	668	23	such	such	ADJ
ftr-465	668	24	organizations	organization	NOUN
ftr-465	668	25	had	have	AUX
ftr-465	668	26	begun	begin	VERB
ftr-465	668	27	to	to	PART
ftr-465	668	28	engage	engage	VERB
ftr-465	668	29	in	in	ADP
ftr-465	668	30	substantial	substantial	ADJ
ftr-465	668	31	commercial	commercial	ADJ
ftr-465	668	32	activity	activity	NOUN
ftr-465	668	33	)	)	PUNCT
ftr-465	668	34	.	.	PUNCT
ftr-465	669	1	some	some	DET
ftr-465	669	2	churches	church	NOUN
ftr-465	669	3	are	be	AUX
ftr-465	669	4	engaged	engage	VERB
ftr-465	669	5	in	in	ADP
ftr-465	669	6	operating	operate	VERB
ftr-465	669	7	publishing	publishing	NOUN
ftr-465	669	8	houses	house	NOUN
ftr-465	669	9	,	,	PUNCT
ftr-465	669	10	hotels	hotel	NOUN
ftr-465	669	11	,	,	PUNCT
ftr-465	669	12	factories	factory	NOUN
ftr-465	669	13	,	,	PUNCT
ftr-465	669	14	radio	radio	NOUN
ftr-465	669	15	and	and	CCONJ
ftr-465	669	16	tv	tv	NOUN
ftr-465	669	17	stations	station	NOUN
ftr-465	669	18	,	,	PUNCT
ftr-465	669	19	parking	parking	NOUN
ftr-465	669	20	lots	lot	NOUN
ftr-465	669	21	,	,	PUNCT
ftr-465	669	22	newspapers	newspaper	NOUN
ftr-465	669	23	,	,	PUNCT
ftr-465	669	24	bakeries	bakery	NOUN
ftr-465	669	25	,	,	PUNCT
ftr-465	669	26	restaurants	restaurant	NOUN
ftr-465	669	27	,	,	PUNCT
ftr-465	669	28	etc	etc	X
ftr-465	669	29	.	.	X
ftr-465	670	1	furthermore	furthermore	ADV
ftr-465	670	2	,	,	PUNCT
ftr-465	670	3	it	it	PRON
ftr-465	670	4	is	be	AUX
ftr-465	670	5	difficult	difficult	ADJ
ftr-465	670	6	to	to	PART
ftr-465	670	7	justify	justify	VERB
ftr-465	670	8	taxing	tax	VERB
ftr-465	670	9	a	a	DET
ftr-465	670	10	university	university	NOUN
ftr-465	670	11	or	or	CCONJ
ftr-465	670	12	hospital	hospital	NOUN
ftr-465	670	13	which	which	PRON
ftr-465	670	14	runs	run	VERB
ftr-465	670	15	a	a	DET
ftr-465	670	16	public	public	ADJ
ftr-465	670	17	restaurant	restaurant	NOUN
ftr-465	670	18	or	or	CCONJ
ftr-465	670	19	hotel	hotel	NOUN
ftr-465	670	20	or	or	CCONJ
ftr-465	670	21	other	other	ADJ
ftr-465	670	22	business	business	NOUN
ftr-465	670	23	and	and	CCONJ
ftr-465	670	24	not	not	PART
ftr-465	670	25	tax	tax	VERB
ftr-465	670	26	a	a	DET
ftr-465	670	27	country	country	NOUN
ftr-465	670	28	club	club	NOUN
ftr-465	670	29	or	or	CCONJ
ftr-465	670	30	lodge	lodge	NOUN
ftr-465	670	31	engaged	engage	VERB
ftr-465	670	32	in	in	ADP
ftr-465	670	33	similar	similar	ADJ
ftr-465	670	34	activity	activity	NOUN
ftr-465	670	35	[	[	X
ftr-465	670	36	sic	sic	ADJ
ftr-465	670	37	]	]	PUNCT
ftr-465	670	38	.	.	PUNCT
ftr-465	671	1	s.	s.	PROPN
ftr-465	671	2	rep	rep	PROPN
ftr-465	671	3	.	.	PROPN
ftr-465	671	4	no	no	PROPN
ftr-465	671	5	.	.	PROPN
ftr-465	671	6	552	552	NUM
ftr-465	671	7	,	,	PUNCT
ftr-465	671	8	supra	supra	NOUN
ftr-465	671	9	note	note	NOUN
ftr-465	671	10	100	100	NUM
ftr-465	671	11	,	,	PUNCT
ftr-465	671	12	at	at	ADP
ftr-465	671	13	67	67	NUM
ftr-465	671	14	,	,	PUNCT
ftr-465	671	15	reprinted	reprint	VERB
ftr-465	671	16	in	in	ADP
ftr-465	671	17	1969	1969	NUM
ftr-465	671	18	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-465	671	19	.	.	PUNCT
ftr-465	672	1	at	at	ADP
ftr-465	672	2	2096	2096	NUM
ftr-465	672	3	.	.	PUNCT
ftr-465	673	1	[	[	X
ftr-465	673	2	vol	vol	NOUN
ftr-465	673	3	.	.	PUNCT
ftr-465	673	4	3:7	3:7	NUM
ftr-465	673	5	unfair	unfair	ADJ
ftr-465	673	6	business	business	NOUN
ftr-465	673	7	competition	competition	NOUN
ftr-465	673	8	charitable	charitable	ADJ
ftr-465	673	9	functions	function	NOUN
ftr-465	673	10	acquired	acquire	VERB
ftr-465	673	11	or	or	CCONJ
ftr-465	673	12	improved	improve	VERB
ftr-465	673	13	with	with	ADP
ftr-465	673	14	debt	debt	NOUN
ftr-465	673	15	.	.	PUNCT
ftr-465	673	16	"	"	PUNCT
ftr-465	674	1	under	under	ADP
ftr-465	674	2	a	a	DET
ftr-465	674	3	formula	formula	NOUN
ftr-465	674	4	essentially	essentially	ADV
ftr-465	674	5	similar	similar	ADJ
ftr-465	674	6	to	to	ADP
ftr-465	674	7	the	the	DET
ftr-465	674	8	one	one	NOUN
ftr-465	674	9	enacted	enact	VERB
ftr-465	674	10	in	in	ADP
ftr-465	674	11	1950	1950	NUM
ftr-465	674	12	,	,	PUNCT
ftr-465	674	13	the	the	DET
ftr-465	674	14	same	same	ADJ
ftr-465	674	15	percentage	percentage	NOUN
ftr-465	674	16	of	of	ADP
ftr-465	674	17	total	total	ADJ
ftr-465	674	18	income	income	NOUN
ftr-465	674	19	received	receive	VERB
ftr-465	674	20	by	by	ADP
ftr-465	674	21	the	the	DET
ftr-465	674	22	exempt	exempt	ADJ
ftr-465	674	23	organization	organization	NOUN
ftr-465	674	24	was	be	AUX
ftr-465	674	25	includable	includable	ADJ
ftr-465	674	26	in	in	ADP
ftr-465	674	27	gross	gross	ADJ
ftr-465	674	28	income	income	NOUN
ftr-465	674	29	as	as	ADP
ftr-465	674	30	the	the	DET
ftr-465	674	31	average	average	ADJ
ftr-465	674	32	debt	debt	NOUN
ftr-465	674	33	for	for	ADP
ftr-465	674	34	the	the	DET
ftr-465	674	35	taxable	taxable	ADJ
ftr-465	674	36	year	year	NOUN
ftr-465	674	37	with	with	ADP
ftr-465	674	38	respect	respect	NOUN
ftr-465	674	39	to	to	ADP
ftr-465	674	40	the	the	DET
ftr-465	674	41	property	property	NOUN
ftr-465	674	42	bore	bore	NOUN
ftr-465	674	43	to	to	ADP
ftr-465	674	44	the	the	DET
ftr-465	674	45	average	average	ADJ
ftr-465	674	46	adjusted	adjusted	ADJ
ftr-465	674	47	basis	basis	NOUN
ftr-465	674	48	of	of	ADP
ftr-465	674	49	such	such	ADJ
ftr-465	674	50	property	property	NOUN
ftr-465	674	51	.	.	PUNCT
ftr-465	675	1	"es	"es	NOUN
ftr-465	675	2	the	the	DET
ftr-465	675	3	same	same	ADJ
ftr-465	675	4	percentage	percentage	NOUN
ftr-465	675	5	of	of	ADP
ftr-465	675	6	capital	capital	NOUN
ftr-465	675	7	gains	gain	NOUN
ftr-465	675	8	was	be	AUX
ftr-465	675	9	taxed	tax	VERB
ftr-465	675	10	on	on	ADP
ftr-465	675	11	the	the	DET
ftr-465	675	12	sale	sale	NOUN
ftr-465	675	13	of	of	ADP
ftr-465	675	14	the	the	DET
ftr-465	675	15	property	property	NOUN
ftr-465	675	16	.	.	PUNCT
ftr-465	675	17	"	"	PUNCT
ftr-465	676	1	9	9	NUM
ftr-465	676	2	assume	assume	VERB
ftr-465	676	3	that	that	SCONJ
ftr-465	676	4	taxable	taxable	ADJ
ftr-465	676	5	investors	investor	NOUN
ftr-465	676	6	had	have	AUX
ftr-465	676	7	entered	enter	VERB
ftr-465	676	8	into	into	ADP
ftr-465	676	9	a	a	DET
ftr-465	676	10	transaction	transaction	NOUN
ftr-465	676	11	identical	identical	ADJ
ftr-465	676	12	in	in	ADP
ftr-465	676	13	terms	term	NOUN
ftr-465	676	14	to	to	ADP
ftr-465	676	15	the	the	DET
ftr-465	676	16	facts	fact	NOUN
ftr-465	676	17	in	in	ADP
ftr-465	676	18	clay	clay	NOUN
ftr-465	676	19	brown	brown	NOUN
ftr-465	676	20	,	,	PUNCT
ftr-465	676	21	liquidating	liquidate	VERB
ftr-465	676	22	the	the	DET
ftr-465	676	23	acquired	acquire	VERB
ftr-465	676	24	lumber	lumber	NOUN
ftr-465	676	25	company	company	NOUN
ftr-465	676	26	and	and	CCONJ
ftr-465	676	27	leasing	lease	VERB
ftr-465	676	28	the	the	DET
ftr-465	676	29	business	business	NOUN
ftr-465	676	30	assets	asset	NOUN
ftr-465	676	31	to	to	ADP
ftr-465	676	32	operating	operate	VERB
ftr-465	676	33	company	company	NOUN
ftr-465	676	34	.	.	PUNCT
ftr-465	677	1	assume	assume	VERB
ftr-465	677	2	further	far	ADV
ftr-465	677	3	that	that	SCONJ
ftr-465	677	4	both	both	DET
ftr-465	677	5	fortuna	fortuna	PROPN
ftr-465	677	6	sawmills	sawmill	NOUN
ftr-465	677	7	and	and	CCONJ
ftr-465	677	8	operating	operate	VERB
ftr-465	677	9	company	company	NOUN
ftr-465	677	10	earn	earn	VERB
ftr-465	677	11	$	$	SYM
ftr-465	677	12	125x	125x	PROPN
ftr-465	677	13	profit	profit	NOUN
ftr-465	677	14	before	before	ADP
ftr-465	677	15	depreciation	depreciation	NOUN
ftr-465	677	16	and	and	CCONJ
ftr-465	677	17	taxes	taxis	NOUN
ftr-465	677	18	for	for	ADP
ftr-465	677	19	the	the	DET
ftr-465	677	20	taxable	taxable	ADJ
ftr-465	677	21	year	year	NOUN
ftr-465	677	22	and	and	CCONJ
ftr-465	677	23	distribute	distribute	VERB
ftr-465	677	24	,	,	PUNCT
ftr-465	677	25	and	and	CCONJ
ftr-465	677	26	deduct	deduct	NOUN
ftr-465	677	27	,	,	PUNCT
ftr-465	677	28	80	80	NUM
ftr-465	677	29	%	%	NOUN
ftr-465	677	30	as	as	ADP
ftr-465	677	31	rent	rent	NOUN
ftr-465	677	32	,	,	PUNCT
ftr-465	677	33	i.e.	i.e.	X
ftr-465	677	34	,	,	PUNCT
ftr-465	677	35	$	$	SYM
ftr-465	677	36	100x	100x	NUM
ftr-465	677	37	,	,	PUNCT
ftr-465	677	38	under	under	ADP
ftr-465	677	39	the	the	DET
ftr-465	677	40	terms	term	NOUN
ftr-465	677	41	of	of	ADP
ftr-465	677	42	the	the	DET
ftr-465	677	43	lease	lease	NOUN
ftr-465	677	44	.	.	PUNCT
ftr-465	678	1	after	after	SCONJ
ftr-465	678	2	payment	payment	NOUN
ftr-465	678	3	of	of	ADP
ftr-465	678	4	$	$	SYM
ftr-465	678	5	35x	35x	NOUN
ftr-465	678	6	tax	tax	NOUN
ftr-465	678	7	on	on	ADP
ftr-465	678	8	the	the	DET
ftr-465	678	9	rent	rent	NOUN
ftr-465	678	10	received	receive	VERB
ftr-465	678	11	,	,	PUNCT
ftr-465	678	12	the	the	DET
ftr-465	678	13	taxable	taxable	ADJ
ftr-465	678	14	investors	investor	NOUN
ftr-465	678	15	have	have	AUX
ftr-465	678	16	available	available	ADJ
ftr-465	678	17	$	$	SYM
ftr-465	678	18	65x	65x	NOUN
ftr-465	678	19	,	,	PUNCT
ftr-465	678	20	90	90	NUM
ftr-465	678	21	%	%	NOUN
ftr-465	678	22	of	of	ADP
ftr-465	678	23	which	which	PRON
ftr-465	678	24	,	,	PUNCT
ftr-465	678	25	i.e.	i.e.	X
ftr-465	678	26	,	,	PUNCT
ftr-465	678	27	$	$	SYM
ftr-465	678	28	58.5x	58.5x	NUM
ftr-465	678	29	,	,	PUNCT
ftr-465	678	30	is	be	AUX
ftr-465	678	31	required	require	VERB
ftr-465	678	32	to	to	PART
ftr-465	678	33	amortize	amortize	VERB
ftr-465	678	34	the	the	DET
ftr-465	678	35	acquisition	acquisition	NOUN
ftr-465	678	36	note	note	NOUN
ftr-465	678	37	.	.	PUNCT
ftr-465	679	1	assume	assume	VERB
ftr-465	679	2	that	that	SCONJ
ftr-465	679	3	the	the	DET
ftr-465	679	4	california	california	PROPN
ftr-465	679	5	institute	institute	PROPN
ftr-465	679	6	for	for	ADP
ftr-465	679	7	cancer	cancer	NOUN
ftr-465	679	8	research	research	NOUN
ftr-465	679	9	incurred	incur	VERB
ftr-465	679	10	a	a	DET
ftr-465	679	11	$	$	SYM
ftr-465	679	12	50x	50x	NUM
ftr-465	679	13	operating	operate	VERB
ftr-465	679	14	loss	loss	NOUN
ftr-465	679	15	for	for	ADP
ftr-465	679	16	the	the	DET
ftr-465	679	17	taxable	taxable	ADJ
ftr-465	679	18	year	year	NOUN
ftr-465	679	19	in	in	ADP
ftr-465	679	20	the	the	DET
ftr-465	679	21	conduct	conduct	NOUN
ftr-465	679	22	of	of	ADP
ftr-465	679	23	its	its	PRON
ftr-465	679	24	501(c)(3	501(c)(3	NOUN
ftr-465	679	25	)	)	PUNCT
ftr-465	679	26	activities	activity	NOUN
ftr-465	679	27	after	after	ADP
ftr-465	679	28	taking	take	VERB
ftr-465	679	29	into	into	ADP
ftr-465	679	30	account	account	NOUN
ftr-465	679	31	unrestricted	unrestricted	ADJ
ftr-465	679	32	current	current	ADJ
ftr-465	679	33	contributions	contribution	NOUN
ftr-465	679	34	and	and	CCONJ
ftr-465	679	35	107	107	NUM
ftr-465	679	36	.	.	PUNCT
ftr-465	680	1	irc	irc	PROPN
ftr-465	680	2	§	§	PROPN
ftr-465	680	3	514	514	NUM
ftr-465	680	4	.	.	PUNCT
ftr-465	681	1	under	under	ADP
ftr-465	681	2	another	another	DET
ftr-465	681	3	amendment	amendment	NOUN
ftr-465	681	4	added	add	VERB
ftr-465	681	5	by	by	ADP
ftr-465	681	6	the	the	DET
ftr-465	681	7	tax	tax	NOUN
ftr-465	681	8	reform	reform	PROPN
ftr-465	681	9	act	act	NOUN
ftr-465	681	10	of	of	ADP
ftr-465	681	11	1969	1969	NUM
ftr-465	681	12	,	,	PUNCT
ftr-465	681	13	a	a	DET
ftr-465	681	14	tax	tax	NOUN
ftr-465	681	15	-	-	PUNCT
ftr-465	681	16	exempt	exempt	ADJ
ftr-465	681	17	"	"	PUNCT
ftr-465	681	18	controlling	control	VERB
ftr-465	681	19	organization	organization	NOUN
ftr-465	681	20	"	"	PUNCT
ftr-465	681	21	is	be	AUX
ftr-465	681	22	taxable	taxable	ADJ
ftr-465	681	23	on	on	ADP
ftr-465	681	24	interest	interest	NOUN
ftr-465	681	25	,	,	PUNCT
ftr-465	681	26	annuities	annuity	NOUN
ftr-465	681	27	,	,	PUNCT
ftr-465	681	28	royalties	royalty	NOUN
ftr-465	681	29	,	,	PUNCT
ftr-465	681	30	and	and	CCONJ
ftr-465	681	31	rents	rent	NOUN
ftr-465	681	32	derived	derive	VERB
ftr-465	681	33	from	from	ADP
ftr-465	681	34	either	either	CCONJ
ftr-465	681	35	a	a	DET
ftr-465	681	36	taxable	taxable	ADJ
ftr-465	681	37	or	or	CCONJ
ftr-465	681	38	tax	tax	NOUN
ftr-465	681	39	-	-	PUNCT
ftr-465	681	40	exempt	exempt	ADJ
ftr-465	681	41	"	"	PUNCT
ftr-465	681	42	controlled	control	VERB
ftr-465	681	43	organization	organization	NOUN
ftr-465	681	44	.	.	PUNCT
ftr-465	681	45	"	"	PUNCT
ftr-465	682	1	irc	irc	PROPN
ftr-465	682	2	§	§	PROPN
ftr-465	682	3	512(b)(13)(a)(b	512(b)(13)(a)(b	NUM
ftr-465	682	4	)	)	PUNCT
ftr-465	682	5	.	.	PUNCT
ftr-465	683	1	108	108	NUM
ftr-465	683	2	.	.	PUNCT
ftr-465	684	1	for	for	ADP
ftr-465	684	2	example	example	NOUN
ftr-465	684	3	,	,	PUNCT
ftr-465	684	4	"	"	PUNCT
ftr-465	684	5	[	[	X
ftr-465	684	6	i]f	i]f	ADP
ftr-465	684	7	a	a	DET
ftr-465	684	8	business	business	NOUN
ftr-465	684	9	or	or	CCONJ
ftr-465	684	10	investment	investment	NOUN
ftr-465	684	11	property	property	NOUN
ftr-465	684	12	is	be	AUX
ftr-465	684	13	acquired	acquire	VERB
ftr-465	684	14	subject	subject	ADJ
ftr-465	684	15	to	to	ADP
ftr-465	684	16	an	an	DET
ftr-465	684	17	80	80	NUM
ftr-465	684	18	percent	percent	NOUN
ftr-465	684	19	mortgage	mortgage	NOUN
ftr-465	684	20	,	,	PUNCT
ftr-465	684	21	80	80	NUM
ftr-465	684	22	percent	percent	NOUN
ftr-465	684	23	of	of	ADP
ftr-465	684	24	the	the	DET
ftr-465	684	25	income	income	NOUN
ftr-465	684	26	and	and	CCONJ
ftr-465	684	27	80	80	NUM
ftr-465	684	28	percent	percent	NOUN
ftr-465	684	29	of	of	ADP
ftr-465	684	30	the	the	DET
ftr-465	684	31	deductions	deduction	NOUN
ftr-465	684	32	are	be	AUX
ftr-465	684	33	to	to	PART
ftr-465	684	34	be	be	AUX
ftr-465	684	35	taken	take	VERB
ftr-465	684	36	into	into	ADP
ftr-465	684	37	account	account	NOUN
ftr-465	684	38	for	for	ADP
ftr-465	684	39	tax	tax	NOUN
ftr-465	684	40	purposes	purpose	NOUN
ftr-465	684	41	.	.	PUNCT
ftr-465	685	1	as	as	SCONJ
ftr-465	685	2	the	the	DET
ftr-465	685	3	mortgage	mortgage	NOUN
ftr-465	685	4	is	be	AUX
ftr-465	685	5	paid	pay	VERB
ftr-465	685	6	off	off	ADP
ftr-465	685	7	,	,	PUNCT
ftr-465	685	8	the	the	DET
ftr-465	685	9	percentage	percentage	NOUN
ftr-465	685	10	taken	take	VERB
ftr-465	685	11	into	into	ADP
ftr-465	685	12	account	account	NOUN
ftr-465	685	13	diminishes	diminishe	NOUN
ftr-465	685	14	.	.	PUNCT
ftr-465	685	15	"	"	PUNCT
ftr-465	686	1	s.	s.	PROPN
ftr-465	686	2	rep	rep	PROPN
ftr-465	686	3	.	.	PROPN
ftr-465	686	4	no	no	PROPN
ftr-465	686	5	.	.	PROPN
ftr-465	686	6	552	552	NUM
ftr-465	686	7	,	,	PUNCT
ftr-465	686	8	supra	supra	NOUN
ftr-465	686	9	note	note	NOUN
ftr-465	686	10	100	100	NUM
ftr-465	686	11	,	,	PUNCT
ftr-465	686	12	at	at	ADP
ftr-465	686	13	63	63	NUM
ftr-465	686	14	-	-	SYM
ftr-465	686	15	64	64	NUM
ftr-465	686	16	,	,	PUNCT
ftr-465	686	17	reprinted	reprint	VERB
ftr-465	686	18	in	in	ADP
ftr-465	686	19	1969	1969	NUM
ftr-465	686	20	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-465	686	21	.	.	PUNCT
ftr-465	687	1	at	at	ADP
ftr-465	687	2	2092	2092	NUM
ftr-465	687	3	.	.	PUNCT
ftr-465	688	1	two	two	NUM
ftr-465	688	2	additional	additional	ADJ
ftr-465	688	3	weaknesses	weakness	NOUN
ftr-465	688	4	of	of	ADP
ftr-465	688	5	the	the	DET
ftr-465	688	6	1950	1950	NUM
ftr-465	688	7	legislation	legislation	NOUN
ftr-465	688	8	were	be	AUX
ftr-465	688	9	addressed	address	VERB
ftr-465	688	10	:	:	PUNCT
ftr-465	688	11	(	(	PUNCT
ftr-465	688	12	1	1	X
ftr-465	688	13	)	)	PUNCT
ftr-465	688	14	rental	rental	ADJ
ftr-465	688	15	income	income	NOUN
ftr-465	688	16	from	from	ADP
ftr-465	688	17	the	the	DET
ftr-465	688	18	lease	lease	NOUN
ftr-465	688	19	of	of	ADP
ftr-465	688	20	property	property	NOUN
ftr-465	688	21	is	be	AUX
ftr-465	688	22	taxable	taxable	ADJ
ftr-465	688	23	under	under	ADP
ftr-465	688	24	amended	amend	VERB
ftr-465	688	25	§	§	PROPN
ftr-465	688	26	514	514	NUM
ftr-465	688	27	regardless	regardless	ADV
ftr-465	688	28	of	of	ADP
ftr-465	688	29	whether	whether	SCONJ
ftr-465	688	30	the	the	DET
ftr-465	688	31	term	term	NOUN
ftr-465	688	32	of	of	ADP
ftr-465	688	33	the	the	DET
ftr-465	688	34	lease	lease	NOUN
ftr-465	688	35	exceeds	exceed	VERB
ftr-465	688	36	five	five	NUM
ftr-465	688	37	years	year	NOUN
ftr-465	688	38	,	,	PUNCT
ftr-465	688	39	and	and	CCONJ
ftr-465	688	40	(	(	PUNCT
ftr-465	688	41	2	2	X
ftr-465	688	42	)	)	PUNCT
ftr-465	688	43	to	to	PART
ftr-465	688	44	eliminate	eliminate	VERB
ftr-465	688	45	front	front	ADJ
ftr-465	688	46	-	-	PUNCT
ftr-465	688	47	loading	loading	NOUN
ftr-465	688	48	depreciation	depreciation	NOUN
ftr-465	688	49	deductions	deduction	NOUN
ftr-465	688	50	in	in	ADP
ftr-465	688	51	the	the	DET
ftr-465	688	52	early	early	ADJ
ftr-465	688	53	years	year	NOUN
ftr-465	688	54	of	of	ADP
ftr-465	688	55	the	the	DET
ftr-465	688	56	debt	debt	NOUN
ftr-465	688	57	-	-	PUNCT
ftr-465	688	58	financed	finance	VERB
ftr-465	688	59	transaction	transaction	NOUN
ftr-465	688	60	when	when	SCONJ
ftr-465	688	61	a	a	DET
ftr-465	688	62	higher	high	ADJ
ftr-465	688	63	percentage	percentage	NOUN
ftr-465	688	64	of	of	ADP
ftr-465	688	65	income	income	NOUN
ftr-465	688	66	generated	generate	VERB
ftr-465	688	67	by	by	ADP
ftr-465	688	68	the	the	DET
ftr-465	688	69	property	property	NOUN
ftr-465	688	70	is	be	AUX
ftr-465	688	71	taxable	taxable	ADJ
ftr-465	688	72	,	,	PUNCT
ftr-465	688	73	only	only	ADV
ftr-465	688	74	straight	straight	ADJ
ftr-465	688	75	-	-	PUNCT
ftr-465	688	76	line	line	NOUN
ftr-465	688	77	depreciation	depreciation	NOUN
ftr-465	688	78	is	be	AUX
ftr-465	688	79	allowed	allow	VERB
ftr-465	688	80	.	.	PUNCT
ftr-465	689	1	section	section	NOUN
ftr-465	689	2	514(b)(3)(a	514(b)(3)(a	NUM
ftr-465	689	3	)	)	PUNCT
ftr-465	689	4	exempts	exempt	VERB
ftr-465	689	5	from	from	ADP
ftr-465	689	6	the	the	DET
ftr-465	689	7	definition	definition	NOUN
ftr-465	689	8	of	of	ADP
ftr-465	689	9	"	"	PUNCT
ftr-465	689	10	debt	debt	NOUN
ftr-465	689	11	-	-	PUNCT
ftr-465	689	12	financed	finance	VERB
ftr-465	689	13	property	property	NOUN
ftr-465	689	14	"	"	PUNCT
ftr-465	689	15	real	real	ADJ
ftr-465	689	16	property	property	NOUN
ftr-465	689	17	acquired	acquire	VERB
ftr-465	689	18	by	by	ADP
ftr-465	689	19	an	an	DET
ftr-465	689	20	exempt	exempt	ADJ
ftr-465	689	21	organization	organization	NOUN
ftr-465	689	22	if	if	SCONJ
ftr-465	689	23	(	(	PUNCT
ftr-465	689	24	1	1	X
ftr-465	689	25	)	)	PUNCT
ftr-465	689	26	the	the	DET
ftr-465	689	27	principal	principal	ADJ
ftr-465	689	28	purpose	purpose	NOUN
ftr-465	689	29	of	of	ADP
ftr-465	689	30	the	the	DET
ftr-465	689	31	acquisition	acquisition	NOUN
ftr-465	689	32	is	be	AUX
ftr-465	689	33	substantially	substantially	ADV
ftr-465	689	34	related	relate	VERB
ftr-465	689	35	to	to	ADP
ftr-465	689	36	the	the	DET
ftr-465	689	37	exercise	exercise	NOUN
ftr-465	689	38	or	or	CCONJ
ftr-465	689	39	performance	performance	NOUN
ftr-465	689	40	of	of	ADP
ftr-465	689	41	the	the	DET
ftr-465	689	42	organization	organization	NOUN
ftr-465	689	43	's	's	PART
ftr-465	689	44	purposes	purpose	NOUN
ftr-465	689	45	,	,	PUNCT
ftr-465	689	46	(	(	PUNCT
ftr-465	689	47	2	2	X
ftr-465	689	48	)	)	PUNCT
ftr-465	689	49	the	the	DET
ftr-465	689	50	real	real	ADJ
ftr-465	689	51	property	property	NOUN
ftr-465	689	52	is	be	AUX
ftr-465	689	53	in	in	ADP
ftr-465	689	54	the	the	DET
ftr-465	689	55	neighborhood	neighborhood	NOUN
ftr-465	689	56	of	of	ADP
ftr-465	689	57	other	other	ADJ
ftr-465	689	58	property	property	NOUN
ftr-465	689	59	owned	own	VERB
ftr-465	689	60	by	by	ADP
ftr-465	689	61	the	the	DET
ftr-465	689	62	organization	organization	NOUN
ftr-465	689	63	,	,	PUNCT
ftr-465	689	64	and	and	CCONJ
ftr-465	689	65	(	(	PUNCT
ftr-465	689	66	3	3	X
ftr-465	689	67	)	)	PUNCT
ftr-465	689	68	the	the	DET
ftr-465	689	69	property	property	NOUN
ftr-465	689	70	is	be	AUX
ftr-465	689	71	used	use	VERB
ftr-465	689	72	for	for	ADP
ftr-465	689	73	such	such	ADJ
ftr-465	689	74	purpose	purpose	NOUN
ftr-465	689	75	within	within	ADP
ftr-465	689	76	10	10	NUM
ftr-465	689	77	years	year	NOUN
ftr-465	689	78	of	of	ADP
ftr-465	689	79	the	the	DET
ftr-465	689	80	acquisition	acquisition	NOUN
ftr-465	689	81	.	.	PUNCT
ftr-465	690	1	section	section	PROPN
ftr-465	690	2	514(c)(2)(b	514(c)(2)(b	PROPN
ftr-465	690	3	)	)	PUNCT
ftr-465	690	4	excludes	exclude	VERB
ftr-465	690	5	from	from	ADP
ftr-465	690	6	acquisition	acquisition	NOUN
ftr-465	690	7	indebtedness	indebtedness	NOUN
ftr-465	690	8	a	a	DET
ftr-465	690	9	mortgage	mortgage	NOUN
ftr-465	690	10	on	on	ADP
ftr-465	690	11	real	real	ADJ
ftr-465	690	12	property	property	NOUN
ftr-465	690	13	when	when	SCONJ
ftr-465	690	14	such	such	ADJ
ftr-465	690	15	real	real	ADJ
ftr-465	690	16	property	property	NOUN
ftr-465	690	17	was	be	AUX
ftr-465	690	18	acquired	acquire	VERB
ftr-465	690	19	by	by	ADP
ftr-465	690	20	an	an	DET
ftr-465	690	21	exempt	exempt	ADJ
ftr-465	690	22	organization	organization	NOUN
ftr-465	690	23	by	by	ADP
ftr-465	690	24	bequest	bequest	NOUN
ftr-465	690	25	or	or	CCONJ
ftr-465	690	26	devise	devise	VERB
ftr-465	690	27	,	,	PUNCT
ftr-465	690	28	so	so	ADV
ftr-465	690	29	long	long	ADV
ftr-465	690	30	as	as	SCONJ
ftr-465	690	31	the	the	DET
ftr-465	690	32	organization	organization	NOUN
ftr-465	690	33	did	do	AUX
ftr-465	690	34	not	not	PART
ftr-465	690	35	agree	agree	VERB
ftr-465	690	36	to	to	PART
ftr-465	690	37	assume	assume	VERB
ftr-465	690	38	the	the	DET
ftr-465	690	39	mortgage	mortgage	NOUN
ftr-465	690	40	in	in	ADP
ftr-465	690	41	order	order	NOUN
ftr-465	690	42	to	to	PART
ftr-465	690	43	acquire	acquire	VERB
ftr-465	690	44	the	the	DET
ftr-465	690	45	property	property	NOUN
ftr-465	690	46	.	.	PUNCT
ftr-465	691	1	the	the	DET
ftr-465	691	2	period	period	NOUN
ftr-465	691	3	during	during	ADP
ftr-465	691	4	which	which	PRON
ftr-465	691	5	such	such	ADJ
ftr-465	691	6	mortgage	mortgage	NOUN
ftr-465	691	7	will	will	AUX
ftr-465	691	8	not	not	PART
ftr-465	691	9	be	be	AUX
ftr-465	691	10	considered	consider	VERB
ftr-465	691	11	acquisition	acquisition	NOUN
ftr-465	691	12	indebtedness	indebtedness	NOUN
ftr-465	691	13	may	may	AUX
ftr-465	691	14	not	not	PART
ftr-465	691	15	exceed	exceed	VERB
ftr-465	691	16	10	10	NUM
ftr-465	691	17	years	year	NOUN
ftr-465	691	18	from	from	ADP
ftr-465	691	19	the	the	DET
ftr-465	691	20	date	date	NOUN
ftr-465	691	21	of	of	ADP
ftr-465	691	22	acquisition	acquisition	NOUN
ftr-465	691	23	.	.	PUNCT
ftr-465	692	1	109	109	NUM
ftr-465	692	2	.	.	PUNCT
ftr-465	692	3	irc	irc	PROPN
ftr-465	692	4	§	§	PROPN
ftr-465	692	5	514(a)(1	514(a)(1	NUM
ftr-465	692	6	)	)	PUNCT
ftr-465	692	7	;	;	PUNCT
ftr-465	692	8	regs	reg	NOUN
ftr-465	692	9	.	.	PUNCT
ftr-465	693	1	§	§	PROPN
ftr-465	693	2	1.514(a)-i(a)(l)(v	1.514(a)-i(a)(l)(v	NUM
ftr-465	693	3	)	)	PUNCT
ftr-465	693	4	.	.	PUNCT
ftr-465	694	1	for	for	ADP
ftr-465	694	2	a	a	DET
ftr-465	694	3	critical	critical	ADJ
ftr-465	694	4	view	view	NOUN
ftr-465	694	5	of§	of§	ADP
ftr-465	694	6	514	514	NUM
ftr-465	694	7	,	,	PUNCT
ftr-465	694	8	see	see	VERB
ftr-465	694	9	bittker	bittker	NOUN
ftr-465	694	10	&	&	CCONJ
ftr-465	694	11	rahdert	rahdert	PROPN
ftr-465	694	12	,	,	PUNCT
ftr-465	694	13	supra	supra	PROPN
ftr-465	694	14	note	note	NOUN
ftr-465	694	15	13	13	NUM
ftr-465	694	16	,	,	PUNCT
ftr-465	694	17	at	at	ADP
ftr-465	694	18	322	322	NUM
ftr-465	694	19	-	-	SYM
ftr-465	694	20	25	25	NUM
ftr-465	694	21	.	.	PUNCT
ftr-465	695	1	for	for	ADP
ftr-465	695	2	the	the	DET
ftr-465	695	3	view	view	NOUN
ftr-465	695	4	that	that	SCONJ
ftr-465	695	5	there	there	PRON
ftr-465	695	6	is	be	VERB
ftr-465	695	7	lacking	lack	VERB
ftr-465	695	8	"	"	PUNCT
ftr-465	695	9	a	a	DET
ftr-465	695	10	systematic	systematic	ADJ
ftr-465	695	11	tax	tax	NOUN
ftr-465	695	12	policy	policy	NOUN
ftr-465	695	13	analysis	analysis	NOUN
ftr-465	695	14	supporting	support	VERB
ftr-465	695	15	the	the	DET
ftr-465	695	16	rules	rule	NOUN
ftr-465	695	17	regarding	regard	VERB
ftr-465	695	18	the	the	DET
ftr-465	695	19	taxation	taxation	NOUN
ftr-465	695	20	of	of	ADP
ftr-465	695	21	debt	debt	NOUN
ftr-465	695	22	-	-	PUNCT
ftr-465	695	23	financed	finance	VERB
ftr-465	695	24	income	income	NOUN
ftr-465	695	25	of	of	ADP
ftr-465	695	26	exempt	exempt	ADJ
ftr-465	695	27	organizations	organization	NOUN
ftr-465	695	28	,	,	PUNCT
ftr-465	695	29	"	"	PUNCT
ftr-465	695	30	see	see	VERB
ftr-465	695	31	gallagher	gallagher	PROPN
ftr-465	695	32	,	,	PUNCT
ftr-465	695	33	supra	supra	PROPN
ftr-465	695	34	note	note	PROPN
ftr-465	695	35	67	67	NUM
ftr-465	695	36	,	,	PUNCT
ftr-465	695	37	at	at	ADP
ftr-465	695	38	991	991	NUM
ftr-465	695	39	.	.	PUNCT
ftr-465	696	1	"	"	PUNCT
ftr-465	696	2	[	[	X
ftr-465	696	3	o]ne	o]ne	NOUN
ftr-465	696	4	must	must	AUX
ftr-465	696	5	seriously	seriously	ADV
ftr-465	696	6	question	question	VERB
ftr-465	696	7	whether	whether	SCONJ
ftr-465	696	8	the	the	DET
ftr-465	696	9	approach	approach	NOUN
ftr-465	696	10	of	of	ADP
ftr-465	696	11	section	section	NOUN
ftr-465	696	12	514	514	NUM
ftr-465	696	13	is	be	AUX
ftr-465	696	14	correct	correct	ADJ
ftr-465	696	15	in	in	ADP
ftr-465	696	16	a	a	DET
ftr-465	696	17	non	non	ADJ
ftr-465	696	18	-	-	ADJ
ftr-465	696	19	bootstrap	bootstrap	ADJ
ftr-465	696	20	acquisition	acquisition	NOUN
ftr-465	696	21	scenario	scenario	NOUN
ftr-465	696	22	.	.	PUNCT
ftr-465	696	23	"	"	PUNCT
ftr-465	697	1	i	i	PRON
ftr-465	697	2	d.	d.	PROPN
ftr-465	697	3	at	at	ADP
ftr-465	697	4	992	992	NUM
ftr-465	697	5	;	;	PUNCT
ftr-465	697	6	see	see	VERB
ftr-465	697	7	also	also	ADV
ftr-465	697	8	i	i	PROPN
ftr-465	697	9	d.	d.	PROPN
ftr-465	697	10	,	,	PUNCT
ftr-465	697	11	at	at	ADP
ftr-465	697	12	993	993	NUM
ftr-465	697	13	-	-	SYM
ftr-465	697	14	96	96	NUM
ftr-465	697	15	.	.	PUNCT
ftr-465	697	16	1996	1996	NUM
ftr-465	697	17	]	]	PUNCT
ftr-465	698	1	florida	florida	PROPN
ftr-465	698	2	tax	tax	PROPN
ftr-465	698	3	review	review	NOUN
ftr-465	698	4	income	income	NOUN
ftr-465	698	5	from	from	ADP
ftr-465	698	6	its	its	PRON
ftr-465	698	7	portfolio	portfolio	NOUN
ftr-465	698	8	of	of	ADP
ftr-465	698	9	stocks	stock	NOUN
ftr-465	698	10	and	and	CCONJ
ftr-465	698	11	bonds	bond	NOUN
ftr-465	698	12	.	.	PUNCT
ftr-465	699	1	had	have	AUX
ftr-465	699	2	fortuna	fortuna	PROPN
ftr-465	699	3	been	be	AUX
ftr-465	699	4	required	require	VERB
ftr-465	699	5	to	to	PART
ftr-465	699	6	maintain	maintain	VERB
ftr-465	699	7	competitive	competitive	ADJ
ftr-465	699	8	prices	price	NOUN
ftr-465	699	9	and	and	CCONJ
ftr-465	699	10	had	have	VERB
ftr-465	699	11	the	the	DET
ftr-465	699	12	institute	institute	NOUN
ftr-465	699	13	been	be	AUX
ftr-465	699	14	afforded	afford	VERB
ftr-465	699	15	the	the	DET
ftr-465	699	16	option	option	NOUN
ftr-465	699	17	of	of	ADP
ftr-465	699	18	either	either	CCONJ
ftr-465	699	19	paying	pay	VERB
ftr-465	699	20	to	to	ADP
ftr-465	699	21	the	the	DET
ftr-465	699	22	government	government	NOUN
ftr-465	699	23	the	the	DET
ftr-465	699	24	$	$	SYM
ftr-465	699	25	35x	35x	NOUN
ftr-465	699	26	tax	tax	NOUN
ftr-465	699	27	imposed	impose	VERB
ftr-465	699	28	by	by	ADP
ftr-465	699	29	section	section	NOUN
ftr-465	699	30	514	514	NUM
ftr-465	699	31	or	or	CCONJ
ftr-465	699	32	using	use	VERB
ftr-465	699	33	an	an	DET
ftr-465	699	34	equivalent	equivalent	ADJ
ftr-465	699	35	amount	amount	NOUN
ftr-465	699	36	plus	plus	CCONJ
ftr-465	699	37	an	an	DET
ftr-465	699	38	additional	additional	ADJ
ftr-465	699	39	$	$	SYM
ftr-465	699	40	6.5x	6.5x	NUM
ftr-465	699	41	as	as	ADP
ftr-465	699	42	a	a	DET
ftr-465	699	43	return	return	NOUN
ftr-465	699	44	on	on	ADP
ftr-465	699	45	investment	investment	NOUN
ftr-465	699	46	to	to	PART
ftr-465	699	47	reduce	reduce	VERB
ftr-465	699	48	the	the	DET
ftr-465	699	49	operating	operate	VERB
ftr-465	699	50	deficit	deficit	NOUN
ftr-465	699	51	incurred	incur	VERB
ftr-465	699	52	in	in	ADP
ftr-465	699	53	the	the	DET
ftr-465	699	54	conduct	conduct	NOUN
ftr-465	699	55	of	of	ADP
ftr-465	699	56	its	its	PRON
ftr-465	699	57	related	related	ADJ
ftr-465	699	58	activities	activity	NOUN
ftr-465	699	59	,	,	PUNCT
ftr-465	699	60	but	but	CCONJ
ftr-465	699	61	not	not	PART
ftr-465	699	62	to	to	PART
ftr-465	699	63	make	make	VERB
ftr-465	699	64	payments	payment	NOUN
ftr-465	699	65	on	on	ADP
ftr-465	699	66	debt	debt	NOUN
ftr-465	699	67	incurred	incur	VERB
ftr-465	699	68	to	to	PART
ftr-465	699	69	acquire	acquire	VERB
ftr-465	699	70	or	or	CCONJ
ftr-465	699	71	improve	improve	VERB
ftr-465	699	72	assets	asset	NOUN
ftr-465	699	73	used	use	VERB
ftr-465	699	74	in	in	ADP
ftr-465	699	75	activities	activity	NOUN
ftr-465	699	76	unrelated	unrelated	ADJ
ftr-465	699	77	to	to	ADP
ftr-465	699	78	its	its	PRON
ftr-465	699	79	charitable	charitable	ADJ
ftr-465	699	80	purposes	purpose	NOUN
ftr-465	699	81	,	,	PUNCT
ftr-465	699	82	both	both	CCONJ
ftr-465	699	83	the	the	DET
ftr-465	699	84	institute	institute	NOUN
ftr-465	699	85	and	and	CCONJ
ftr-465	699	86	the	the	DET
ftr-465	699	87	taxable	taxable	ADJ
ftr-465	699	88	investors	investor	NOUN
ftr-465	699	89	would	would	AUX
ftr-465	699	90	have	have	AUX
ftr-465	699	91	had	have	AUX
ftr-465	699	92	available	available	ADJ
ftr-465	699	93	the	the	DET
ftr-465	699	94	same	same	ADJ
ftr-465	699	95	$	$	SYM
ftr-465	699	96	58.5x	58.5x	NUM
ftr-465	699	97	with	with	ADP
ftr-465	699	98	which	which	PRON
ftr-465	699	99	to	to	PART
ftr-465	699	100	make	make	VERB
ftr-465	699	101	payments	payment	NOUN
ftr-465	699	102	on	on	ADP
ftr-465	699	103	the	the	DET
ftr-465	699	104	notes	note	NOUN
ftr-465	699	105	issued	issue	VERB
ftr-465	699	106	to	to	PART
ftr-465	699	107	acquire	acquire	VERB
ftr-465	699	108	the	the	DET
ftr-465	699	109	stock	stock	NOUN
ftr-465	699	110	of	of	ADP
ftr-465	699	111	the	the	DET
ftr-465	699	112	respective	respective	ADJ
ftr-465	699	113	lumber	lumber	NOUN
ftr-465	699	114	companies	company	NOUN
ftr-465	699	115	.	.	PUNCT
ftr-465	700	1	e.	e.	PROPN
ftr-465	700	2	variations	variation	NOUN
ftr-465	700	3	on	on	ADP
ftr-465	700	4	the	the	DET
ftr-465	700	5	theme	theme	NOUN
ftr-465	700	6	of	of	ADP
ftr-465	700	7	section	section	NOUN
ftr-465	700	8	512(b)(15	512(b)(15	NUM
ftr-465	700	9	)	)	PUNCT
ftr-465	700	10	it	it	PRON
ftr-465	700	11	appears	appear	VERB
ftr-465	700	12	from	from	ADP
ftr-465	700	13	the	the	DET
ftr-465	700	14	inclusion	inclusion	NOUN
ftr-465	700	15	of	of	ADP
ftr-465	700	16	another	another	DET
ftr-465	700	17	measure	measure	NOUN
ftr-465	700	18	in	in	ADP
ftr-465	700	19	the	the	DET
ftr-465	700	20	tax	tax	NOUN
ftr-465	700	21	reform	reform	NOUN
ftr-465	700	22	act	act	NOUN
ftr-465	700	23	of	of	ADP
ftr-465	700	24	1969	1969	NUM
ftr-465	700	25	that	that	PRON
ftr-465	700	26	congress	congress	PROPN
ftr-465	700	27	stumbled	stumble	VERB
ftr-465	700	28	upon	upon	SCONJ
ftr-465	700	29	an	an	DET
ftr-465	700	30	alternative	alternative	ADJ
ftr-465	700	31	solution	solution	NOUN
ftr-465	700	32	to	to	PART
ftr-465	700	33	counter	counter	VERB
ftr-465	700	34	the	the	DET
ftr-465	700	35	threat	threat	NOUN
ftr-465	700	36	of	of	ADP
ftr-465	700	37	unfair	unfair	ADJ
ftr-465	700	38	competition	competition	NOUN
ftr-465	700	39	other	other	ADJ
ftr-465	700	40	than	than	ADP
ftr-465	700	41	to	to	ADP
ftr-465	700	42	tax	tax	NOUN
ftr-465	700	43	feeder	feeder	NOUN
ftr-465	700	44	corporations	corporation	NOUN
ftr-465	700	45	or	or	CCONJ
ftr-465	700	46	unrelated	unrelated	ADJ
ftr-465	700	47	businesses	business	NOUN
ftr-465	700	48	conducted	conduct	VERB
ftr-465	700	49	directly	directly	ADV
ftr-465	700	50	by	by	ADP
ftr-465	700	51	501(c)(3	501(c)(3	NOUN
ftr-465	700	52	)	)	PUNCT
ftr-465	700	53	organizations	organization	NOUN
ftr-465	700	54	.	.	PUNCT
ftr-465	701	1	in	in	ADP
ftr-465	701	2	a	a	DET
ftr-465	701	3	remarkable	remarkable	ADJ
ftr-465	701	4	bit	bit	NOUN
ftr-465	701	5	of	of	ADP
ftr-465	701	6	special	special	ADJ
ftr-465	701	7	interest	interest	NOUN
ftr-465	701	8	legislation	legislation	NOUN
ftr-465	701	9	designed	design	VERB
ftr-465	701	10	for	for	ADP
ftr-465	701	11	the	the	DET
ftr-465	701	12	benefit	benefit	NOUN
ftr-465	701	13	of	of	ADP
ftr-465	701	14	the	the	DET
ftr-465	701	15	religious	religious	ADJ
ftr-465	701	16	order	order	NOUN
ftr-465	701	17	operating	operate	VERB
ftr-465	701	18	loyola	loyola	PROPN
ftr-465	701	19	university	university	NOUN
ftr-465	701	20	's	's	PART
ftr-465	701	21	radio	radio	NOUN
ftr-465	701	22	station	station	NOUN
ftr-465	701	23	wwl	wwl	PROPN
ftr-465	701	24	,	,	PUNCT
ftr-465	701	25	"	"	PUNCT
ftr-465	701	26	'	'	PUNCT
ftr-465	701	27	the	the	DET
ftr-465	701	28	1969	1969	NUM
ftr-465	701	29	congress	congress	NOUN
ftr-465	701	30	enacted	enact	VERB
ftr-465	701	31	what	what	PRON
ftr-465	701	32	is	be	AUX
ftr-465	701	33	now	now	ADV
ftr-465	701	34	section	section	NOUN
ftr-465	701	35	512(b)(15	512(b)(15	NUM
ftr-465	701	36	)	)	PUNCT
ftr-465	701	37	.	.	PUNCT
ftr-465	702	1	the	the	DET
ftr-465	702	2	measure	measure	NOUN
ftr-465	702	3	provides	provide	VERB
ftr-465	702	4	in	in	ADP
ftr-465	702	5	substance	substance	NOUN
ftr-465	702	6	that	that	SCONJ
ftr-465	702	7	the	the	DET
ftr-465	702	8	income	income	NOUN
ftr-465	702	9	and	and	CCONJ
ftr-465	702	10	all	all	DET
ftr-465	702	11	directly	directly	ADV
ftr-465	702	12	connected	connect	VERB
ftr-465	702	13	deductions	deduction	NOUN
ftr-465	702	14	of	of	ADP
ftr-465	702	15	a	a	DET
ftr-465	702	16	federally	federally	ADV
ftr-465	702	17	licensed	licensed	ADJ
ftr-465	702	18	unrelated	unrelated	ADJ
ftr-465	702	19	service	service	NOUN
ftr-465	702	20	business	business	NOUN
ftr-465	702	21	carried	carry	VERB
ftr-465	702	22	on	on	ADP
ftr-465	702	23	by	by	ADP
ftr-465	702	24	a	a	DET
ftr-465	702	25	religious	religious	ADJ
ftr-465	702	26	order	order	NOUN
ftr-465	702	27	(	(	PUNCT
ftr-465	702	28	or	or	CCONJ
ftr-465	702	29	by	by	ADP
ftr-465	702	30	an	an	DET
ftr-465	702	31	educational	educational	ADJ
ftr-465	702	32	organization	organization	NOUN
ftr-465	702	33	maintained	maintain	VERB
ftr-465	702	34	by	by	ADP
ftr-465	702	35	the	the	DET
ftr-465	702	36	order	order	NOUN
ftr-465	702	37	)	)	PUNCT
ftr-465	702	38	,	,	PUNCT
ftr-465	702	39	in	in	ADP
ftr-465	702	40	operation	operation	NOUN
ftr-465	702	41	before	before	ADP
ftr-465	702	42	may	may	PROPN
ftr-465	702	43	27	27	NUM
ftr-465	702	44	,	,	PUNCT
ftr-465	702	45	1959	1959	NUM
ftr-465	702	46	,	,	PUNCT
ftr-465	702	47	is	be	AUX
ftr-465	702	48	not	not	PART
ftr-465	702	49	subject	subject	ADJ
ftr-465	702	50	to	to	ADP
ftr-465	702	51	the	the	DET
ftr-465	702	52	tax	tax	NOUN
ftr-465	702	53	on	on	ADP
ftr-465	702	54	unrelated	unrelated	ADJ
ftr-465	702	55	business	business	NOUN
ftr-465	702	56	income	income	NOUN
ftr-465	702	57	if	if	SCONJ
ftr-465	702	58	1	1	NUM
ftr-465	702	59	)	)	PUNCT
ftr-465	702	60	less	less	ADJ
ftr-465	702	61	than	than	ADP
ftr-465	702	62	10	10	NUM
ftr-465	702	63	%	%	NOUN
ftr-465	702	64	of	of	ADP
ftr-465	702	65	each	each	DET
ftr-465	702	66	year	year	NOUN
ftr-465	702	67	's	's	PART
ftr-465	702	68	net	net	ADJ
ftr-465	702	69	income	income	NOUN
ftr-465	702	70	from	from	ADP
ftr-465	702	71	the	the	DET
ftr-465	702	72	business	business	NOUN
ftr-465	702	73	was	be	AUX
ftr-465	702	74	used	use	VERB
ftr-465	702	75	for	for	ADP
ftr-465	702	76	activities	activity	NOUN
ftr-465	702	77	which	which	PRON
ftr-465	702	78	were	be	AUX
ftr-465	702	79	not	not	PART
ftr-465	702	80	related	relate	VERB
ftr-465	702	81	to	to	ADP
ftr-465	702	82	the	the	DET
ftr-465	702	83	religious	religious	ADJ
ftr-465	702	84	order	order	NOUN
ftr-465	702	85	's	's	PART
ftr-465	702	86	exemption	exemption	NOUN
ftr-465	702	87	and	and	CCONJ
ftr-465	702	88	2	2	NUM
ftr-465	702	89	)	)	PUNCT
ftr-465	702	90	it	it	PRON
ftr-465	702	91	was	be	AUX
ftr-465	702	92	established	establish	VERB
ftr-465	702	93	to	to	ADP
ftr-465	702	94	the	the	DET
ftr-465	702	95	satisfaction	satisfaction	NOUN
ftr-465	702	96	of	of	ADP
ftr-465	702	97	the	the	DET
ftr-465	702	98	secretary	secretary	NOUN
ftr-465	702	99	that	that	SCONJ
ftr-465	702	100	the	the	DET
ftr-465	702	101	rates	rate	NOUN
ftr-465	702	102	or	or	CCONJ
ftr-465	702	103	other	other	ADJ
ftr-465	702	104	charges	charge	NOUN
ftr-465	702	105	for	for	ADP
ftr-465	702	106	such	such	ADJ
ftr-465	702	107	services	service	NOUN
ftr-465	702	108	were	be	AUX
ftr-465	702	109	competitive	competitive	ADJ
ftr-465	702	110	with	with	ADP
ftr-465	702	111	those	those	PRON
ftr-465	702	112	charged	charge	VERB
ftr-465	702	113	for	for	ADP
ftr-465	702	114	similar	similar	ADJ
ftr-465	702	115	services	service	NOUN
ftr-465	702	116	by	by	ADP
ftr-465	702	117	persons	person	NOUN
ftr-465	702	118	subject	subject	ADJ
ftr-465	702	119	to	to	ADP
ftr-465	702	120	tax	tax	NOUN
ftr-465	702	121	.	.	PUNCT
ftr-465	703	1	according	accord	VERB
ftr-465	703	2	to	to	ADP
ftr-465	703	3	the	the	DET
ftr-465	703	4	senate	senate	PROPN
ftr-465	703	5	committee	committee	PROPN
ftr-465	703	6	on	on	ADP
ftr-465	703	7	finance	finance	NOUN
ftr-465	703	8	,	,	PUNCT
ftr-465	703	9	which	which	PRON
ftr-465	703	10	introduced	introduce	VERB
ftr-465	703	11	the	the	DET
ftr-465	703	12	measure	measure	NOUN
ftr-465	703	13	,	,	PUNCT
ftr-465	703	14	"	"	PUNCT
ftr-465	703	15	in	in	ADP
ftr-465	703	16	such	such	DET
ftr-465	703	17	a	a	DET
ftr-465	703	18	case	case	NOUN
ftr-465	703	19	there	there	PRON
ftr-465	703	20	are	be	VERB
ftr-465	703	21	no	no	DET
ftr-465	703	22	competitive	competitive	ADJ
ftr-465	703	23	advantages	advantage	NOUN
ftr-465	703	24	obtained	obtain	VERB
ftr-465	703	25	by	by	ADP
ftr-465	703	26	the	the	DET
ftr-465	703	27	business	business	NOUN
ftr-465	703	28	from	from	ADP
ftr-465	703	29	the	the	DET
ftr-465	703	30	exemption	exemption	NOUN
ftr-465	703	31	,	,	PUNCT
ftr-465	703	32	and	and	CCONJ
ftr-465	703	33	where	where	SCONJ
ftr-465	703	34	the	the	DET
ftr-465	703	35	exempt	exempt	ADJ
ftr-465	703	36	organization	organization	NOUN
ftr-465	703	37	has	have	VERB
ftr-465	703	38	for	for	ADP
ftr-465	703	39	a	a	DET
ftr-465	703	40	long	long	ADJ
ftr-465	703	41	time	time	NOUN
ftr-465	703	42	depended	depend	VERB
ftr-465	703	43	on	on	ADP
ftr-465	703	44	this	this	DET
ftr-465	703	45	income	income	NOUN
ftr-465	703	46	,	,	PUNCT
ftr-465	703	47	to	to	PART
ftr-465	703	48	make	make	VERB
ftr-465	703	49	it	it	PRON
ftr-465	703	50	forego	forego	ADJ
ftr-465	703	51	approximately	approximately	ADV
ftr-465	703	52	half	half	NOUN
ftr-465	703	53	of	of	ADP
ftr-465	703	54	it	it	PRON
ftr-465	703	55	would	would	AUX
ftr-465	703	56	constitute	constitute	VERB
ftr-465	703	57	a	a	DET
ftr-465	703	58	serious	serious	ADJ
ftr-465	703	59	hardship	hardship	NOUN
ftr-465	703	60	.	.	PUNCT
ftr-465	704	1	"	"	PUNCT
ftr-465	704	2	'	'	PUNCT
ftr-465	704	3	"	"	PUNCT
ftr-465	704	4	not	not	PART
ftr-465	704	5	surprisingly	surprisingly	ADV
ftr-465	704	6	,	,	PUNCT
ftr-465	704	7	no	no	DET
ftr-465	704	8	explanation	explanation	NOUN
ftr-465	704	9	was	be	AUX
ftr-465	704	10	offered	offer	VERB
ftr-465	704	11	by	by	ADP
ftr-465	704	12	the	the	DET
ftr-465	704	13	senate	senate	PROPN
ftr-465	704	14	finance	finance	PROPN
ftr-465	704	15	committee	committee	PROPN
ftr-465	704	16	as	as	ADP
ftr-465	704	17	to	to	ADP
ftr-465	704	18	why	why	SCONJ
ftr-465	704	19	this	this	DET
ftr-465	704	20	alternative	alternative	ADJ
ftr-465	704	21	solution	solution	NOUN
ftr-465	704	22	to	to	ADP
ftr-465	704	23	the	the	DET
ftr-465	704	24	threat	threat	NOUN
ftr-465	704	25	of	of	ADP
ftr-465	704	26	unfair	unfair	ADJ
ftr-465	704	27	competition	competition	NOUN
ftr-465	704	28	,	,	PUNCT
ftr-465	704	29	i.e.	i.e.	X
ftr-465	704	30	,	,	PUNCT
ftr-465	704	31	the	the	DET
ftr-465	704	32	maintenance	maintenance	NOUN
ftr-465	704	33	of	of	ADP
ftr-465	704	34	competitive	competitive	ADJ
ftr-465	704	35	prices	price	NOUN
ftr-465	704	36	and	and	CCONJ
ftr-465	704	37	the	the	DET
ftr-465	704	38	mandatory	mandatory	ADJ
ftr-465	704	39	distribution	distribution	NOUN
ftr-465	704	40	of	of	ADP
ftr-465	704	41	more	more	ADJ
ftr-465	704	42	than	than	ADP
ftr-465	704	43	90	90	NUM
ftr-465	704	44	%	%	NOUN
ftr-465	704	45	of	of	ADP
ftr-465	704	46	the	the	DET
ftr-465	704	47	net	net	ADJ
ftr-465	704	48	income	income	NOUN
ftr-465	704	49	of	of	ADP
ftr-465	704	50	an	an	DET
ftr-465	704	51	unrelated	unrelated	ADJ
ftr-465	704	52	business	business	NOUN
ftr-465	704	53	to	to	ADP
ftr-465	704	54	the	the	DET
ftr-465	704	55	exempt	exempt	ADJ
ftr-465	704	56	organization	organization	NOUN
ftr-465	704	57	for	for	ADP
ftr-465	704	58	its	its	PRON
ftr-465	704	59	charitable	charitable	ADJ
ftr-465	704	60	purposes	purpose	NOUN
ftr-465	704	61	,	,	PUNCT
ftr-465	704	62	would	would	AUX
ftr-465	704	63	not	not	PART
ftr-465	704	64	work	work	VERB
ftr-465	704	65	as	as	ADV
ftr-465	704	66	well	well	ADV
ftr-465	704	67	for	for	SCONJ
ftr-465	704	68	the	the	DET
ftr-465	704	69	cancer	cancer	NOUN
ftr-465	704	70	research	research	NOUN
ftr-465	704	71	conducted	conduct	VERB
ftr-465	704	72	110	110	NUM
ftr-465	704	73	.	.	PUNCT
ftr-465	705	1	see	see	VERB
ftr-465	705	2	cooper	cooper	PROPN
ftr-465	705	3	,	,	PUNCT
ftr-465	705	4	supra	supra	PROPN
ftr-465	705	5	note	note	NOUN
ftr-465	705	6	71	71	NUM
ftr-465	705	7	,	,	PUNCT
ftr-465	705	8	at	at	ADP
ftr-465	705	9	2009	2009	NUM
ftr-465	705	10	.	.	PUNCT
ftr-465	706	1	111	111	NUM
ftr-465	706	2	.	.	PUNCT
ftr-465	707	1	s.	s.	PROPN
ftr-465	707	2	rep	rep	PROPN
ftr-465	707	3	.	.	PROPN
ftr-465	707	4	no	no	PROPN
ftr-465	707	5	.	.	PROPN
ftr-465	707	6	552	552	NUM
ftr-465	707	7	,	,	PUNCT
ftr-465	707	8	supra	supra	NOUN
ftr-465	707	9	note	note	NOUN
ftr-465	707	10	100	100	NUM
ftr-465	707	11	,	,	PUNCT
ftr-465	707	12	at	at	ADP
ftr-465	707	13	70	70	NUM
ftr-465	707	14	,	,	PUNCT
ftr-465	707	15	reprinted	reprint	VERB
ftr-465	707	16	in	in	ADP
ftr-465	707	17	1969	1969	NUM
ftr-465	707	18	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-465	707	19	.	.	PUNCT
ftr-465	708	1	at	at	ADP
ftr-465	708	2	2099	2099	NUM
ftr-465	708	3	.	.	PUNCT
ftr-465	709	1	[	[	X
ftr-465	709	2	vol	vol	NOUN
ftr-465	709	3	3:7	3:7	NUM
ftr-465	709	4	unfair	unfair	ADJ
ftr-465	709	5	business	business	NOUN
ftr-465	709	6	competition	competition	NOUN
ftr-465	709	7	by	by	ADP
ftr-465	709	8	the	the	DET
ftr-465	709	9	california	california	PROPN
ftr-465	709	10	institute	institute	PROPN
ftr-465	709	11	in	in	ADP
ftr-465	709	12	clay	clay	NOUN
ftr-465	709	13	brown	brown	NOUN
ftr-465	709	14	and	and	CCONJ
ftr-465	709	15	for	for	ADP
ftr-465	709	16	other	other	ADJ
ftr-465	709	17	worthy	worthy	ADJ
ftr-465	709	18	501(c)(3	501(c)(3	NOUN
ftr-465	709	19	)	)	PUNCT
ftr-465	709	20	organizations	organization	NOUN
ftr-465	709	21	as	as	SCONJ
ftr-465	709	22	it	it	PRON
ftr-465	709	23	would	would	AUX
ftr-465	709	24	for	for	ADP
ftr-465	709	25	the	the	DET
ftr-465	709	26	religious	religious	ADJ
ftr-465	709	27	order	order	NOUN
ftr-465	709	28	that	that	PRON
ftr-465	709	29	was	be	AUX
ftr-465	709	30	the	the	DET
ftr-465	709	31	exclusive	exclusive	ADJ
ftr-465	709	32	beneficiary	beneficiary	NOUN
ftr-465	709	33	of	of	ADP
ftr-465	709	34	section	section	NOUN
ftr-465	709	35	512(b)(15	512(b)(15	NUM
ftr-465	709	36	)	)	PUNCT
ftr-465	709	37	.	.	PUNCT
ftr-465	710	1	admittedly	admittedly	ADV
ftr-465	710	2	a	a	DET
ftr-465	710	3	piece	piece	NOUN
ftr-465	710	4	of	of	ADP
ftr-465	710	5	special	special	ADJ
ftr-465	710	6	interest	interest	NOUN
ftr-465	710	7	legislation	legislation	NOUN
ftr-465	710	8	designed	design	VERB
ftr-465	710	9	to	to	PART
ftr-465	710	10	benefit	benefit	VERB
ftr-465	710	11	one	one	NUM
ftr-465	710	12	radio	radio	NOUN
ftr-465	710	13	station	station	NOUN
ftr-465	710	14	operated	operate	VERB
ftr-465	710	15	by	by	ADP
ftr-465	710	16	a	a	DET
ftr-465	710	17	particular	particular	ADJ
ftr-465	710	18	university	university	NOUN
ftr-465	710	19	owned	own	VERB
ftr-465	710	20	by	by	ADP
ftr-465	710	21	a	a	DET
ftr-465	710	22	religious	religious	ADJ
ftr-465	710	23	order	order	NOUN
ftr-465	710	24	,	,	PUNCT
ftr-465	710	25	section	section	NOUN
ftr-465	710	26	512(b)(15	512(b)(15	NUM
ftr-465	710	27	)	)	PUNCT
ftr-465	710	28	carries	carry	VERB
ftr-465	710	29	a	a	DET
ftr-465	710	30	message	message	NOUN
ftr-465	710	31	more	more	ADV
ftr-465	710	32	significant	significant	ADJ
ftr-465	710	33	than	than	SCONJ
ftr-465	710	34	the	the	DET
ftr-465	710	35	1969	1969	NUM
ftr-465	710	36	congress	congress	PROPN
ftr-465	710	37	realized	realize	VERB
ftr-465	710	38	.	.	PUNCT
ftr-465	711	1	by	by	ADP
ftr-465	711	2	predicating	predicate	VERB
ftr-465	711	3	the	the	DET
ftr-465	711	4	radio	radio	NOUN
ftr-465	711	5	station	station	NOUN
ftr-465	711	6	's	's	PART
ftr-465	711	7	exemption	exemption	NOUN
ftr-465	711	8	from	from	ADP
ftr-465	711	9	tax	tax	NOUN
ftr-465	711	10	on	on	ADP
ftr-465	711	11	the	the	DET
ftr-465	711	12	distribution	distribution	NOUN
ftr-465	711	13	of	of	ADP
ftr-465	711	14	more	more	ADJ
ftr-465	711	15	than	than	ADP
ftr-465	711	16	90	90	NUM
ftr-465	711	17	%	%	NOUN
ftr-465	711	18	of	of	ADP
ftr-465	711	19	its	its	PRON
ftr-465	711	20	net	net	ADJ
ftr-465	711	21	income	income	NOUN
ftr-465	711	22	to	to	PART
ftr-465	711	23	be	be	AUX
ftr-465	711	24	used	use	VERB
ftr-465	711	25	for	for	ADP
ftr-465	711	26	activities	activity	NOUN
ftr-465	711	27	related	relate	VERB
ftr-465	711	28	to	to	ADP
ftr-465	711	29	the	the	DET
ftr-465	711	30	religious	religious	ADJ
ftr-465	711	31	order	order	NOUN
ftr-465	711	32	's	's	PART
ftr-465	711	33	charitable	charitable	ADJ
ftr-465	711	34	purposes	purpose	NOUN
ftr-465	711	35	,	,	PUNCT
ftr-465	711	36	section	section	NOUN
ftr-465	711	37	512(b)(15	512(b)(15	NUM
ftr-465	711	38	)	)	PUNCT
ftr-465	711	39	resurrected	resurrect	VERB
ftr-465	711	40	the	the	DET
ftr-465	711	41	"	"	PUNCT
ftr-465	711	42	destination	destination	NOUN
ftr-465	711	43	of	of	ADP
ftr-465	711	44	income	income	NOUN
ftr-465	711	45	"	"	PUNCT
ftr-465	711	46	principle	principle	NOUN
ftr-465	711	47	formulated	formulate	VERB
ftr-465	711	48	by	by	ADP
ftr-465	711	49	the	the	DET
ftr-465	711	50	supreme	supreme	PROPN
ftr-465	711	51	court	court	PROPN
ftr-465	711	52	forty	forty	NUM
ftr-465	711	53	-	-	PUNCT
ftr-465	711	54	five	five	NUM
ftr-465	711	55	years	year	NOUN
ftr-465	711	56	earlier	early	ADV
ftr-465	711	57	and	and	CCONJ
ftr-465	711	58	abandoned	abandon	VERB
ftr-465	711	59	the	the	DET
ftr-465	711	60	tax	tax	NOUN
ftr-465	711	61	reforms	reform	NOUN
ftr-465	711	62	adopted	adopt	VERB
ftr-465	711	63	by	by	ADP
ftr-465	711	64	the	the	DET
ftr-465	711	65	revenue	revenue	NOUN
ftr-465	711	66	act	act	NOUN
ftr-465	711	67	of	of	ADP
ftr-465	711	68	1950	1950	NUM
ftr-465	711	69	.	.	PUNCT
ftr-465	712	1	the	the	DET
ftr-465	712	2	charitable	charitable	ADJ
ftr-465	712	3	destination	destination	NOUN
ftr-465	712	4	of	of	ADP
ftr-465	712	5	income	income	NOUN
ftr-465	712	6	,	,	PUNCT
ftr-465	712	7	not	not	PART
ftr-465	712	8	its	its	PRON
ftr-465	712	9	commercial	commercial	ADJ
ftr-465	712	10	source	source	NOUN
ftr-465	712	11	,	,	PUNCT
ftr-465	712	12	is	be	AUX
ftr-465	712	13	the	the	DET
ftr-465	712	14	ultimate	ultimate	ADJ
ftr-465	712	15	test	test	NOUN
ftr-465	712	16	of	of	ADP
ftr-465	712	17	exemption	exemption	NOUN
ftr-465	712	18	,	,	PUNCT
ftr-465	712	19	the	the	DET
ftr-465	712	20	supreme	supreme	PROPN
ftr-465	712	21	court	court	PROPN
ftr-465	712	22	held	hold	VERB
ftr-465	712	23	in	in	ADP
ftr-465	712	24	1924.'12	1924.'12	PROPN
ftr-465	712	25	by	by	ADP
ftr-465	712	26	requiring	require	VERB
ftr-465	712	27	the	the	DET
ftr-465	712	28	radio	radio	NOUN
ftr-465	712	29	station	station	NOUN
ftr-465	712	30	to	to	PART
ftr-465	712	31	charge	charge	VERB
ftr-465	712	32	competitive	competitive	ADJ
ftr-465	712	33	rates	rate	NOUN
ftr-465	712	34	as	as	ADV
ftr-465	712	35	well	well	ADV
ftr-465	712	36	as	as	ADP
ftr-465	712	37	to	to	PART
ftr-465	712	38	distribute	distribute	VERB
ftr-465	712	39	the	the	DET
ftr-465	712	40	bulk	bulk	NOUN
ftr-465	712	41	of	of	ADP
ftr-465	712	42	its	its	PRON
ftr-465	712	43	net	net	ADJ
ftr-465	712	44	income	income	NOUN
ftr-465	712	45	to	to	ADP
ftr-465	712	46	the	the	DET
ftr-465	712	47	religious	religious	ADJ
ftr-465	712	48	order	order	NOUN
ftr-465	712	49	,	,	PUNCT
ftr-465	712	50	section	section	NOUN
ftr-465	712	51	512(b)(15	512(b)(15	NUM
ftr-465	712	52	)	)	PUNCT
ftr-465	712	53	was	be	AUX
ftr-465	712	54	unique	unique	ADJ
ftr-465	712	55	in	in	ADP
ftr-465	712	56	its	its	PRON
ftr-465	712	57	attempt	attempt	NOUN
ftr-465	712	58	to	to	PART
ftr-465	712	59	preserve	preserve	VERB
ftr-465	712	60	the	the	DET
ftr-465	712	61	station	station	NOUN
ftr-465	712	62	's	's	PART
ftr-465	712	63	tax	tax	NOUN
ftr-465	712	64	-	-	PUNCT
ftr-465	712	65	free	free	ADJ
ftr-465	712	66	revenue	revenue	NOUN
ftr-465	712	67	stream	stream	NOUN
ftr-465	712	68	for	for	ADP
ftr-465	712	69	the	the	DET
ftr-465	712	70	benefit	benefit	NOUN
ftr-465	712	71	of	of	ADP
ftr-465	712	72	the	the	DET
ftr-465	712	73	501(c)(3	501(c)(3	NOUN
ftr-465	712	74	)	)	PUNCT
ftr-465	712	75	organization	organization	NOUN
ftr-465	712	76	without	without	ADP
ftr-465	712	77	affording	afford	VERB
ftr-465	712	78	the	the	DET
ftr-465	712	79	"	"	PUNCT
ftr-465	712	80	unrelated	unrelated	ADJ
ftr-465	712	81	"	"	PUNCT
ftr-465	712	82	source	source	NOUN
ftr-465	712	83	of	of	ADP
ftr-465	712	84	that	that	DET
ftr-465	712	85	revenue	revenue	NOUN
ftr-465	712	86	the	the	DET
ftr-465	712	87	opportunity	opportunity	NOUN
ftr-465	712	88	to	to	PART
ftr-465	712	89	compete	compete	VERB
ftr-465	712	90	unfairly	unfairly	ADV
ftr-465	712	91	with	with	ADP
ftr-465	712	92	its	its	PRON
ftr-465	712	93	taxable	taxable	ADJ
ftr-465	712	94	competition	competition	NOUN
ftr-465	712	95	.	.	PUNCT
ftr-465	712	96	"	"	PUNCT
ftr-465	713	1	3	3	NUM
ftr-465	713	2	112	112	NUM
ftr-465	713	3	.	.	PUNCT
ftr-465	714	1	trinidad	trinidad	PROPN
ftr-465	714	2	v.	v.	PROPN
ftr-465	714	3	sagrada	sagrada	PROPN
ftr-465	714	4	orden	orden	PROPN
ftr-465	714	5	,	,	PUNCT
ftr-465	714	6	263	263	NUM
ftr-465	714	7	u.s	u.s	PROPN
ftr-465	714	8	.	.	PROPN
ftr-465	714	9	578	578	NUM
ftr-465	714	10	,	,	PUNCT
ftr-465	714	11	581	581	NUM
ftr-465	714	12	(	(	PUNCT
ftr-465	714	13	1924	1924	NUM
ftr-465	714	14	)	)	PUNCT
ftr-465	714	15	.	.	PUNCT
ftr-465	715	1	113	113	NUM
ftr-465	715	2	.	.	PUNCT
ftr-465	715	3	section	section	NOUN
ftr-465	715	4	512(b)(15	512(b)(15	NUM
ftr-465	715	5	)	)	PUNCT
ftr-465	715	6	was	be	AUX
ftr-465	715	7	not	not	PART
ftr-465	715	8	the	the	DET
ftr-465	715	9	first	first	ADJ
ftr-465	715	10	attempt	attempt	NOUN
ftr-465	715	11	to	to	PART
ftr-465	715	12	resolve	resolve	VERB
ftr-465	715	13	the	the	DET
ftr-465	715	14	unfair	unfair	ADJ
ftr-465	715	15	competition	competition	NOUN
ftr-465	715	16	issue	issue	NOUN
ftr-465	715	17	by	by	ADP
ftr-465	715	18	mandating	mandate	VERB
ftr-465	715	19	a	a	DET
ftr-465	715	20	distribution	distribution	NOUN
ftr-465	715	21	of	of	ADP
ftr-465	715	22	income	income	NOUN
ftr-465	715	23	to	to	ADP
ftr-465	715	24	the	the	DET
ftr-465	715	25	charity	charity	NOUN
ftr-465	715	26	.	.	PUNCT
ftr-465	716	1	john	john	PROPN
ftr-465	716	2	gardes	gardes	PROPN
ftr-465	716	3	.	.	PUNCT
ftr-465	717	1	an	an	DET
ftr-465	717	2	attorney	attorney	NOUN
ftr-465	717	3	instrumental	instrumental	NOUN
ftr-465	717	4	in	in	ADP
ftr-465	717	5	new	new	PROPN
ftr-465	717	6	york	york	PROPN
ftr-465	717	7	university	university	PROPN
ftr-465	717	8	's	's	PART
ftr-465	717	9	acquisition	acquisition	NOUN
ftr-465	717	10	of	of	ADP
ftr-465	717	11	the	the	DET
ftr-465	717	12	c.f	c.f	PROPN
ftr-465	717	13	.	.	PROPN
ftr-465	717	14	mueller	mueller	PROPN
ftr-465	717	15	company	company	PROPN
ftr-465	717	16	,	,	PUNCT
ftr-465	717	17	was	be	AUX
ftr-465	717	18	quoted	quote	VERB
ftr-465	717	19	as	as	ADP
ftr-465	717	20	suggesting	suggest	VERB
ftr-465	717	21	:	:	PUNCT
ftr-465	717	22	mhat	mhat	SCONJ
ftr-465	717	23	if	if	SCONJ
ftr-465	717	24	tax	tax	NOUN
ftr-465	717	25	exemption	exemption	NOUN
ftr-465	717	26	placed	place	VERB
ftr-465	717	27	a	a	DET
ftr-465	717	28	corporation	corporation	NOUN
ftr-465	717	29	so	so	ADV
ftr-465	717	30	organized	organize	VERB
ftr-465	717	31	in	in	ADP
ftr-465	717	32	an	an	DET
ftr-465	717	33	advantageous	advantageous	ADJ
ftr-465	717	34	competitive	competitive	ADJ
ftr-465	717	35	position	position	NOUN
ftr-465	717	36	,	,	PUNCT
ftr-465	717	37	a	a	DET
ftr-465	717	38	practical	practical	ADJ
ftr-465	717	39	remedy	remedy	NOUN
ftr-465	717	40	would	would	AUX
ftr-465	717	41	be	be	AUX
ftr-465	717	42	to	to	PART
ftr-465	717	43	amend	amend	VERB
ftr-465	717	44	the	the	DET
ftr-465	717	45	federal	federal	ADJ
ftr-465	717	46	tax	tax	NOUN
ftr-465	717	47	laws	law	NOUN
ftr-465	717	48	to	to	PART
ftr-465	717	49	provide	provide	VERB
ftr-465	717	50	that	that	DET
ftr-465	717	51	tax	tax	NOUN
ftr-465	717	52	-	-	PUNCT
ftr-465	717	53	exempt	exempt	ADJ
ftr-465	717	54	institutions	institution	NOUN
ftr-465	717	55	deriving	derive	VERB
ftr-465	717	56	profit	profit	NOUN
ftr-465	717	57	from	from	ADP
ftr-465	717	58	businesses	business	NOUN
ftr-465	717	59	be	be	AUX
ftr-465	717	60	compelled	compel	VERB
ftr-465	717	61	to	to	PART
ftr-465	717	62	use	use	VERB
ftr-465	717	63	currently	currently	ADV
ftr-465	717	64	for	for	ADP
ftr-465	717	65	educational	educational	ADJ
ftr-465	717	66	purposes	purpose	NOUN
ftr-465	717	67	a	a	DET
ftr-465	717	68	sum	sum	NOUN
ftr-465	717	69	equivalent	equivalent	ADJ
ftr-465	717	70	to	to	ADP
ftr-465	717	71	the	the	DET
ftr-465	717	72	amount	amount	NOUN
ftr-465	717	73	which	which	PRON
ftr-465	717	74	a	a	DET
ftr-465	717	75	business	business	NOUN
ftr-465	717	76	concern	concern	NOUN
ftr-465	717	77	having	have	VERB
ftr-465	717	78	the	the	DET
ftr-465	717	79	same	same	ADJ
ftr-465	717	80	profits	profit	NOUN
ftr-465	717	81	would	would	AUX
ftr-465	717	82	be	be	AUX
ftr-465	717	83	compelled	compel	VERB
ftr-465	717	84	to	to	PART
ftr-465	717	85	pay	pay	VERB
ftr-465	717	86	in	in	ADP
ftr-465	717	87	the	the	DET
ftr-465	717	88	form	form	NOUN
ftr-465	717	89	of	of	ADP
ftr-465	717	90	taxes	taxis	NOUN
ftr-465	717	91	.	.	PUNCT
ftr-465	718	1	n.y.u	n.y.u	NOUN
ftr-465	718	2	.	.	PUNCT
ftr-465	719	1	denies	deny	VERB
ftr-465	719	2	it	it	PRON
ftr-465	719	3	is	be	AUX
ftr-465	719	4	misusing	misuse	VERB
ftr-465	719	5	tax	tax	NOUN
ftr-465	719	6	exemption	exemption	NOUN
ftr-465	719	7	,	,	PUNCT
ftr-465	719	8	herald	herald	PROPN
ftr-465	719	9	trib	trib	PROPN
ftr-465	719	10	.	.	PROPN
ftr-465	719	11	,	,	PUNCT
ftr-465	719	12	jan	jan	PROPN
ftr-465	719	13	.	.	PROPN
ftr-465	719	14	25	25	NUM
ftr-465	719	15	,	,	PUNCT
ftr-465	719	16	1950	1950	NUM
ftr-465	719	17	,	,	PUNCT
ftr-465	719	18	(	(	PUNCT
ftr-465	719	19	in	in	ADP
ftr-465	719	20	author	author	NOUN
ftr-465	719	21	's	's	PART
ftr-465	719	22	files	file	NOUN
ftr-465	719	23	)	)	PUNCT
ftr-465	719	24	.	.	PUNCT
ftr-465	720	1	in	in	ADP
ftr-465	720	2	a	a	DET
ftr-465	720	3	provision	provision	NOUN
ftr-465	720	4	included	include	VERB
ftr-465	720	5	in	in	ADP
ftr-465	720	6	h.r	h.r	PROPN
ftr-465	720	7	.	.	PROPN
ftr-465	720	8	2976	2976	NUM
ftr-465	720	9	,	,	PUNCT
ftr-465	720	10	81st	81st	ADJ
ftr-465	720	11	cong	cong	NOUN
ftr-465	720	12	.	.	PUNCT
ftr-465	720	13	,	,	PUNCT
ftr-465	720	14	1st	1st	ADJ
ftr-465	720	15	sess	sess	NOUN
ftr-465	720	16	.	.	PUNCT
ftr-465	721	1	(	(	PUNCT
ftr-465	721	2	1949	1949	NUM
ftr-465	721	3	)	)	PUNCT
ftr-465	721	4	,	,	PUNCT
ftr-465	721	5	which	which	PRON
ftr-465	721	6	was	be	AUX
ftr-465	721	7	not	not	PART
ftr-465	721	8	enacted	enact	VERB
ftr-465	721	9	.	.	PUNCT
ftr-465	722	1	feeder	feeder	NOUN
ftr-465	722	2	organizations	organization	NOUN
ftr-465	722	3	were	be	AUX
ftr-465	722	4	mandated	mandate	VERB
ftr-465	722	5	to	to	PART
ftr-465	722	6	distribute	distribute	VERB
ftr-465	722	7	75	75	NUM
ftr-465	722	8	%	%	NOUN
ftr-465	722	9	of	of	ADP
ftr-465	722	10	their	their	PRON
ftr-465	722	11	net	net	ADJ
ftr-465	722	12	income	income	NOUN
ftr-465	722	13	(	(	PUNCT
ftr-465	722	14	other	other	ADJ
ftr-465	722	15	than	than	ADP
ftr-465	722	16	capital	capital	NOUN
ftr-465	722	17	gains	gain	NOUN
ftr-465	722	18	)	)	PUNCT
ftr-465	722	19	each	each	DET
ftr-465	722	20	year	year	NOUN
ftr-465	722	21	to	to	ADP
ftr-465	722	22	the	the	DET
ftr-465	722	23	charity	charity	NOUN
ftr-465	722	24	,	,	PUNCT
ftr-465	722	25	unless	unless	SCONJ
ftr-465	722	26	the	the	DET
ftr-465	722	27	commissioner	commissioner	NOUN
ftr-465	722	28	approved	approve	VERB
ftr-465	722	29	a	a	DET
ftr-465	722	30	plan	plan	NOUN
ftr-465	722	31	to	to	PART
ftr-465	722	32	accumulate	accumulate	VERB
ftr-465	722	33	more	more	ADJ
ftr-465	722	34	.	.	PUNCT
ftr-465	723	1	see	see	VERB
ftr-465	723	2	comment	comment	NOUN
ftr-465	723	3	,	,	PUNCT
ftr-465	723	4	supra	supra	PROPN
ftr-465	723	5	note	note	NOUN
ftr-465	723	6	42	42	NUM
ftr-465	723	7	,	,	PUNCT
ftr-465	723	8	at	at	ADP
ftr-465	723	9	876	876	NUM
ftr-465	723	10	n.	n.	NOUN
ftr-465	723	11	111	111	NUM
ftr-465	723	12	.	.	PUNCT
ftr-465	724	1	other	other	ADJ
ftr-465	724	2	solutions	solution	NOUN
ftr-465	724	3	to	to	ADP
ftr-465	724	4	the	the	DET
ftr-465	724	5	unfair	unfair	ADJ
ftr-465	724	6	competition	competition	NOUN
ftr-465	724	7	problem	problem	NOUN
ftr-465	724	8	had	have	AUX
ftr-465	724	9	also	also	ADV
ftr-465	724	10	been	be	AUX
ftr-465	724	11	suggested	suggest	VERB
ftr-465	724	12	,	,	PUNCT
ftr-465	724	13	"	"	PUNCT
ftr-465	724	14	such	such	ADJ
ftr-465	724	15	as	as	ADP
ftr-465	724	16	rigid	rigid	ADJ
ftr-465	724	17	antitrust	antitrust	ADJ
ftr-465	724	18	law	law	NOUN
ftr-465	724	19	enforcement	enforcement	NOUN
ftr-465	724	20	,	,	PUNCT
ftr-465	724	21	direct	direct	ADJ
ftr-465	724	22	limits	limit	NOUN
ftr-465	724	23	on	on	ADP
ftr-465	724	24	expansion	expansion	NOUN
ftr-465	724	25	of	of	ADP
ftr-465	724	26	tax	tax	NOUN
ftr-465	724	27	-	-	PUNCT
ftr-465	724	28	exempt	exempt	ADJ
ftr-465	724	29	business	business	NOUN
ftr-465	724	30	,	,	PUNCT
ftr-465	724	31	or	or	CCONJ
ftr-465	724	32	limits	limit	NOUN
ftr-465	724	33	on	on	ADP
ftr-465	724	34	capital	capital	NOUN
ftr-465	724	35	accumulation	accumulation	NOUN
ftr-465	724	36	.	.	PUNCT
ftr-465	724	37	"	"	PUNCT
ftr-465	725	1	the	the	DET
ftr-465	725	2	macaroni	macaroni	PROPN
ftr-465	725	3	monopoly	monopoly	NOUN
ftr-465	725	4	,	,	PUNCT
ftr-465	725	5	supra	supra	PROPN
ftr-465	725	6	note	note	NOUN
ftr-465	725	7	60	60	NUM
ftr-465	725	8	,	,	PUNCT
ftr-465	725	9	at	at	ADP
ftr-465	725	10	1282	1282	NUM
ftr-465	725	11	n.	n.	NOUN
ftr-465	725	12	13	13	NUM
ftr-465	725	13	.	.	PUNCT
ftr-465	726	1	in	in	ADP
ftr-465	726	2	crosby	crosby	PROPN
ftr-465	726	3	valve	valve	PROPN
ftr-465	726	4	&	&	CCONJ
ftr-465	726	5	gage	gage	PROPN
ftr-465	726	6	company	company	NOUN
ftr-465	726	7	,	,	PUNCT
ftr-465	726	8	a	a	DET
ftr-465	726	9	separately	separately	ADV
ftr-465	726	10	incorporated	incorporate	VERB
ftr-465	726	11	feeder	feeder	NOUN
ftr-465	726	12	made	make	VERB
ftr-465	726	13	a	a	DET
ftr-465	726	14	distribution	distribution	NOUN
ftr-465	726	15	to	to	ADP
ftr-465	726	16	its	its	PRON
ftr-465	726	17	parent	parent	NOUN
ftr-465	726	18	,	,	PUNCT
ftr-465	726	19	a	a	DET
ftr-465	726	20	charitable	charitable	ADJ
ftr-465	726	21	organization	organization	NOUN
ftr-465	726	22	,	,	PUNCT
ftr-465	726	23	and	and	CCONJ
ftr-465	726	24	claimed	claim	VERB
ftr-465	726	25	a	a	DET
ftr-465	726	26	deduction	deduction	NOUN
ftr-465	726	27	under	under	ADP
ftr-465	726	28	§	§	PROPN
ftr-465	726	29	170	170	NUM
ftr-465	726	30	for	for	ADP
ftr-465	726	31	a	a	DET
ftr-465	726	32	charitable	charitable	ADJ
ftr-465	726	33	contribution	contribution	NOUN
ftr-465	726	34	.	.	PUNCT
ftr-465	727	1	the	the	DET
ftr-465	727	2	united	united	PROPN
ftr-465	727	3	states	states	PROPN
ftr-465	727	4	court	court	PROPN
ftr-465	727	5	of	of	ADP
ftr-465	727	6	appeals	appeal	NOUN
ftr-465	727	7	for	for	ADP
ftr-465	727	8	the	the	DET
ftr-465	727	9	first	first	ADJ
ftr-465	727	10	circuit	circuit	NOUN
ftr-465	727	11	observed	observe	VERB
ftr-465	727	12	that	that	SCONJ
ftr-465	727	13	an	an	DET
ftr-465	727	14	unrelated	unrelated	ADJ
ftr-465	727	15	business	business	NOUN
ftr-465	727	16	operated	operate	VERB
ftr-465	727	17	directly	directly	ADV
ftr-465	727	18	by	by	ADP
ftr-465	727	19	a	a	DET
ftr-465	727	20	charity	charity	NOUN
ftr-465	727	21	is	be	AUX
ftr-465	727	22	allowed	allow	VERB
ftr-465	727	23	to	to	PART
ftr-465	727	24	deduct	deduct	VERB
ftr-465	727	25	up	up	ADV
ftr-465	727	26	to	to	PART
ftr-465	727	27	5	5	NUM
ftr-465	727	28	%	%	NOUN
ftr-465	727	29	of	of	ADP
ftr-465	727	30	its	its	PRON
ftr-465	727	31	taxable	taxable	ADJ
ftr-465	727	32	income	income	NOUN
ftr-465	727	33	for	for	ADP
ftr-465	727	34	a	a	DET
ftr-465	727	35	charitable	charitable	ADJ
ftr-465	727	36	contribution	contribution	NOUN
ftr-465	727	37	to	to	ADP
ftr-465	727	38	another	another	DET
ftr-465	727	39	charity	charity	NOUN
ftr-465	727	40	.	.	PUNCT
ftr-465	728	1	the	the	DET
ftr-465	728	2	court	court	NOUN
ftr-465	728	3	refused	refuse	VERB
ftr-465	728	4	to	to	PART
ftr-465	728	5	allow	allow	VERB
ftr-465	728	6	the	the	DET
ftr-465	728	7	feeder	feeder	NOUN
ftr-465	728	8	to	to	PART
ftr-465	728	9	deduct	deduct	VERB
ftr-465	728	10	the	the	DET
ftr-465	728	11	"	"	PUNCT
ftr-465	728	12	charitable	charitable	ADJ
ftr-465	728	13	contribution	contribution	NOUN
ftr-465	728	14	"	"	PUNCT
ftr-465	728	15	made	make	VERB
ftr-465	728	16	to	to	ADP
ftr-465	728	17	its	its	PRON
ftr-465	728	18	own	own	ADJ
ftr-465	728	19	parent	parent	NOUN
ftr-465	728	20	because	because	SCONJ
ftr-465	728	21	,	,	PUNCT
ftr-465	728	22	quoting	quote	VERB
ftr-465	728	23	legislative	legislative	ADJ
ftr-465	728	24	history	history	NOUN
ftr-465	728	25	,	,	PUNCT
ftr-465	728	26	"	"	PUNCT
ftr-465	728	27	[	[	X
ftr-465	728	28	i]t	i]t	NOUN
ftr-465	728	29	is	be	AUX
ftr-465	728	30	difficult	difficult	ADJ
ftr-465	728	31	to	to	PART
ftr-465	728	32	see	see	VERB
ftr-465	728	33	why	why	SCONJ
ftr-465	728	34	a	a	DET
ftr-465	728	35	difference	difference	NOUN
ftr-465	728	36	in	in	ADP
ftr-465	728	37	tax	tax	NOUN
ftr-465	728	38	treatment	treatment	NOUN
ftr-465	728	39	should	should	AUX
ftr-465	728	40	be	be	AUX
ftr-465	728	41	allowed	allow	VERB
ftr-465	728	42	19961	19961	NUM
ftr-465	728	43	florida	florida	PROPN
ftr-465	728	44	tax	tax	NOUN
ftr-465	728	45	review	review	NOUN
ftr-465	728	46	section	section	NOUN
ftr-465	728	47	512(b)(15	512(b)(15	NUM
ftr-465	728	48	)	)	PUNCT
ftr-465	728	49	nevertheless	nevertheless	ADV
ftr-465	728	50	lacks	lack	VERB
ftr-465	728	51	the	the	DET
ftr-465	728	52	statutory	statutory	ADJ
ftr-465	728	53	safeguards	safeguard	NOUN
ftr-465	728	54	and	and	CCONJ
ftr-465	728	55	refinements	refinement	NOUN
ftr-465	728	56	to	to	ADP
ftr-465	728	57	merit	merit	NOUN
ftr-465	728	58	wholesale	wholesale	ADJ
ftr-465	728	59	expansion	expansion	NOUN
ftr-465	728	60	of	of	ADP
ftr-465	728	61	its	its	PRON
ftr-465	728	62	scope	scope	NOUN
ftr-465	728	63	to	to	PART
ftr-465	728	64	include	include	VERB
ftr-465	728	65	feeders	feeder	NOUN
ftr-465	728	66	and	and	CCONJ
ftr-465	728	67	unrelated	unrelated	ADJ
ftr-465	728	68	businesses	business	NOUN
ftr-465	728	69	of	of	ADP
ftr-465	728	70	all	all	DET
ftr-465	728	71	501	501	NUM
ftr-465	728	72	(	(	PUNCT
ftr-465	728	73	c)(3	c)(3	NOUN
ftr-465	728	74	)	)	PUNCT
ftr-465	728	75	organizations	organization	NOUN
ftr-465	728	76	.	.	PUNCT
ftr-465	729	1	the	the	DET
ftr-465	729	2	proposed	propose	VERB
ftr-465	729	3	amendment	amendment	NOUN
ftr-465	729	4	to	to	ADP
ftr-465	729	5	the	the	DET
ftr-465	729	6	tax	tax	NOUN
ftr-465	729	7	on	on	ADP
ftr-465	729	8	feeders	feeder	NOUN
ftr-465	729	9	and	and	CCONJ
ftr-465	729	10	unrelated	unrelated	ADJ
ftr-465	729	11	businesses	business	NOUN
ftr-465	729	12	more	more	ADV
ftr-465	729	13	fully	fully	ADV
ftr-465	729	14	developed	develop	VERB
ftr-465	729	15	in	in	ADP
ftr-465	729	16	appendix	appendix	NOUN
ftr-465	729	17	a	a	PRON
ftr-465	729	18	to	to	ADP
ftr-465	729	19	the	the	DET
ftr-465	729	20	article	article	NOUN
ftr-465	729	21	is	be	AUX
ftr-465	729	22	an	an	DET
ftr-465	729	23	attempt	attempt	NOUN
ftr-465	729	24	to	to	PART
ftr-465	729	25	construct	construct	VERB
ftr-465	729	26	a	a	DET
ftr-465	729	27	statutory	statutory	ADJ
ftr-465	729	28	provision	provision	NOUN
ftr-465	729	29	based	base	VERB
ftr-465	729	30	upon	upon	SCONJ
ftr-465	729	31	the	the	DET
ftr-465	729	32	section	section	NOUN
ftr-465	729	33	512(b)(15	512(b)(15	NUM
ftr-465	729	34	)	)	PUNCT
ftr-465	729	35	motif	motif	NOUN
ftr-465	729	36	,	,	PUNCT
ftr-465	729	37	but	but	CCONJ
ftr-465	729	38	adding	add	VERB
ftr-465	729	39	sufficient	sufficient	ADJ
ftr-465	729	40	safeguards	safeguard	NOUN
ftr-465	729	41	to	to	PART
ftr-465	729	42	make	make	VERB
ftr-465	729	43	the	the	DET
ftr-465	729	44	provision	provision	NOUN
ftr-465	729	45	useful	useful	ADJ
ftr-465	729	46	as	as	ADP
ftr-465	729	47	a	a	DET
ftr-465	729	48	fiscal	fiscal	ADJ
ftr-465	729	49	option	option	NOUN
ftr-465	729	50	of	of	ADP
ftr-465	729	51	broad	broad	ADJ
ftr-465	729	52	application	application	NOUN
ftr-465	729	53	.	.	PUNCT
ftr-465	730	1	the	the	DET
ftr-465	730	2	amendment	amendment	NOUN
ftr-465	730	3	draws	draw	VERB
ftr-465	730	4	upon	upon	SCONJ
ftr-465	730	5	the	the	DET
ftr-465	730	6	analysis	analysis	NOUN
ftr-465	730	7	of	of	ADP
ftr-465	730	8	the	the	DET
ftr-465	730	9	effect	effect	NOUN
ftr-465	730	10	of	of	ADP
ftr-465	730	11	distributions	distribution	NOUN
ftr-465	730	12	on	on	ADP
ftr-465	730	13	the	the	DET
ftr-465	730	14	potential	potential	NOUN
ftr-465	730	15	for	for	ADP
ftr-465	730	16	unfair	unfair	ADJ
ftr-465	730	17	competition	competition	NOUN
ftr-465	730	18	discussed	discuss	VERB
ftr-465	730	19	above	above	ADV
ftr-465	730	20	.	.	PUNCT
ftr-465	731	1	the	the	DET
ftr-465	731	2	amendment	amendment	NOUN
ftr-465	731	3	preserves	preserve	VERB
ftr-465	731	4	the	the	DET
ftr-465	731	5	existing	exist	VERB
ftr-465	731	6	tax	tax	NOUN
ftr-465	731	7	,	,	PUNCT
ftr-465	731	8	but	but	CCONJ
ftr-465	731	9	grants	grant	VERB
ftr-465	731	10	the	the	DET
ftr-465	731	11	feeder	feeder	NOUN
ftr-465	731	12	or	or	CCONJ
ftr-465	731	13	unrelated	unrelated	ADJ
ftr-465	731	14	business	business	NOUN
ftr-465	731	15	an	an	DET
ftr-465	731	16	elective	elective	ADJ
ftr-465	731	17	credit	credit	NOUN
ftr-465	731	18	against	against	ADP
ftr-465	731	19	its	its	PRON
ftr-465	731	20	income	income	NOUN
ftr-465	731	21	tax	tax	NOUN
ftr-465	731	22	liability	liability	NOUN
ftr-465	731	23	for	for	ADP
ftr-465	731	24	distributions	distribution	NOUN
ftr-465	731	25	made	make	VERB
ftr-465	731	26	or	or	CCONJ
ftr-465	731	27	deemed	deem	VERB
ftr-465	731	28	made	make	VERB
ftr-465	731	29	during	during	ADP
ftr-465	731	30	the	the	DET
ftr-465	731	31	taxable	taxable	ADJ
ftr-465	731	32	year	year	NOUN
ftr-465	731	33	to	to	ADP
ftr-465	731	34	its	its	PRON
ftr-465	731	35	501(c)(3	501(c)(3	NOUN
ftr-465	731	36	)	)	PUNCT
ftr-465	731	37	owner	owner	NOUN
ftr-465	731	38	on	on	ADP
ftr-465	731	39	the	the	DET
ftr-465	731	40	basis	basis	NOUN
ftr-465	731	41	of	of	ADP
ftr-465	731	42	$	$	SYM
ftr-465	731	43	1	1	NUM
ftr-465	731	44	credit	credit	NOUN
ftr-465	731	45	for	for	ADP
ftr-465	731	46	a	a	DET
ftr-465	731	47	combined	combine	VERB
ftr-465	731	48	distribution	distribution	NOUN
ftr-465	731	49	of	of	ADP
ftr-465	731	50	$	$	SYM
ftr-465	731	51	1	1	NUM
ftr-465	731	52	plus	plus	CCONJ
ftr-465	731	53	an	an	DET
ftr-465	731	54	additional	additional	ADJ
ftr-465	731	55	amount	amount	NOUN
ftr-465	731	56	(	(	PUNCT
ftr-465	731	57	e.g.	e.g.	ADV
ftr-465	731	58	,	,	PUNCT
ftr-465	731	59	$	$	SYM
ftr-465	731	60	.35	.35	NUM
ftr-465	731	61	)	)	PUNCT
ftr-465	731	62	assumed	assume	VERB
ftr-465	731	63	to	to	PART
ftr-465	731	64	equal	equal	VERB
ftr-465	731	65	an	an	DET
ftr-465	731	66	adequate	adequate	ADJ
ftr-465	731	67	return	return	NOUN
ftr-465	731	68	on	on	ADP
ftr-465	731	69	investment	investment	NOUN
ftr-465	731	70	that	that	SCONJ
ftr-465	731	71	a	a	DET
ftr-465	731	72	for	for	ADP
ftr-465	731	73	-	-	PUNCT
ftr-465	731	74	profit	profit	NOUN
ftr-465	731	75	competitor	competitor	NOUN
ftr-465	731	76	would	would	AUX
ftr-465	731	77	be	be	AUX
ftr-465	731	78	expected	expect	VERB
ftr-465	731	79	to	to	PART
ftr-465	731	80	distribute	distribute	VERB
ftr-465	731	81	to	to	ADP
ftr-465	731	82	its	its	PRON
ftr-465	731	83	owners	owner	NOUN
ftr-465	731	84	.	.	PUNCT
ftr-465	732	1	the	the	DET
ftr-465	732	2	goal	goal	NOUN
ftr-465	732	3	is	be	AUX
ftr-465	732	4	to	to	PART
ftr-465	732	5	leave	leave	VERB
ftr-465	732	6	the	the	DET
ftr-465	732	7	feeder	feeder	NOUN
ftr-465	732	8	or	or	CCONJ
ftr-465	732	9	unrelated	unrelated	ADJ
ftr-465	732	10	business	business	NOUN
ftr-465	732	11	in	in	ADP
ftr-465	732	12	approximately	approximately	ADV
ftr-465	732	13	the	the	DET
ftr-465	732	14	same	same	ADJ
ftr-465	732	15	"	"	PUNCT
ftr-465	732	16	after	after	ADP
ftr-465	732	17	-	-	PUNCT
ftr-465	732	18	tax	tax	NOUN
ftr-465	732	19	/	/	SYM
ftr-465	732	20	distributions	distribution	NOUN
ftr-465	732	21	to	to	ADP
ftr-465	732	22	owners	owner	NOUN
ftr-465	732	23	"	"	PUNCT
ftr-465	732	24	position	position	NOUN
ftr-465	732	25	as	as	ADP
ftr-465	732	26	its	its	PRON
ftr-465	732	27	for	for	ADP
ftr-465	732	28	-	-	PUNCT
ftr-465	732	29	profit	profit	NOUN
ftr-465	732	30	competition	competition	NOUN
ftr-465	732	31	,	,	PUNCT
ftr-465	732	32	rather	rather	ADV
ftr-465	732	33	than	than	ADP
ftr-465	732	34	leaving	leave	VERB
ftr-465	732	35	the	the	DET
ftr-465	732	36	feeder	feeder	NOUN
ftr-465	732	37	or	or	CCONJ
ftr-465	732	38	unrelated	unrelated	ADJ
ftr-465	732	39	business	business	NOUN
ftr-465	732	40	at	at	ADP
ftr-465	732	41	a	a	DET
ftr-465	732	42	competitive	competitive	ADJ
ftr-465	732	43	disadvantage	disadvantage	NOUN
ftr-465	732	44	which	which	PRON
ftr-465	732	45	would	would	AUX
ftr-465	732	46	be	be	AUX
ftr-465	732	47	the	the	DET
ftr-465	732	48	result	result	NOUN
ftr-465	732	49	if	if	SCONJ
ftr-465	732	50	it	it	PRON
ftr-465	732	51	were	be	AUX
ftr-465	732	52	required	require	VERB
ftr-465	732	53	to	to	PART
ftr-465	732	54	distribute	distribute	VERB
ftr-465	732	55	more	more	ADJ
ftr-465	732	56	than	than	ADP
ftr-465	732	57	90	90	NUM
ftr-465	732	58	%	%	NOUN
ftr-465	732	59	of	of	ADP
ftr-465	732	60	its	its	PRON
ftr-465	732	61	net	net	ADJ
ftr-465	732	62	income	income	NOUN
ftr-465	732	63	for	for	ADP
ftr-465	732	64	the	the	DET
ftr-465	732	65	taxable	taxable	ADJ
ftr-465	732	66	year	year	NOUN
ftr-465	732	67	to	to	ADP
ftr-465	732	68	its	its	PRON
ftr-465	732	69	501(c)(3	501(c)(3	NUM
ftr-465	732	70	)	)	PUNCT
ftr-465	732	71	owner	owner	NOUN
ftr-465	732	72	.	.	PUNCT
ftr-465	733	1	the	the	DET
ftr-465	733	2	amendment	amendment	NOUN
ftr-465	733	3	requires	require	VERB
ftr-465	733	4	the	the	DET
ftr-465	733	5	feeder	feeder	NOUN
ftr-465	733	6	or	or	CCONJ
ftr-465	733	7	unrelated	unrelated	ADJ
ftr-465	733	8	business	business	NOUN
ftr-465	733	9	to	to	PART
ftr-465	733	10	establish	establish	VERB
ftr-465	733	11	the	the	DET
ftr-465	733	12	competitiveness	competitiveness	NOUN
ftr-465	733	13	of	of	ADP
ftr-465	733	14	its	its	PRON
ftr-465	733	15	rates	rate	NOUN
ftr-465	733	16	or	or	CCONJ
ftr-465	733	17	charges	charge	NOUN
ftr-465	733	18	,	,	PUNCT
ftr-465	733	19	but	but	CCONJ
ftr-465	733	20	supplements	supplement	NOUN
ftr-465	733	21	the	the	DET
ftr-465	733	22	facts	fact	NOUN
ftr-465	733	23	-	-	PUNCT
ftr-465	733	24	andcircumstances	andcircumstance	NOUN
ftr-465	733	25	approach	approach	NOUN
ftr-465	733	26	of	of	ADP
ftr-465	733	27	section	section	NOUN
ftr-465	733	28	512(b)(15	512(b)(15	NUM
ftr-465	733	29	)	)	PUNCT
ftr-465	733	30	by	by	ADP
ftr-465	733	31	incorporating	incorporate	VERB
ftr-465	733	32	a	a	DET
ftr-465	733	33	set	set	NOUN
ftr-465	733	34	of	of	ADP
ftr-465	733	35	safe	safe	ADJ
ftr-465	733	36	harbor	harbor	NOUN
ftr-465	733	37	guidelines	guideline	NOUN
ftr-465	733	38	.	.	PUNCT
ftr-465	734	1	the	the	DET
ftr-465	734	2	goal	goal	NOUN
ftr-465	734	3	is	be	AUX
ftr-465	734	4	to	to	PART
ftr-465	734	5	establish	establish	VERB
ftr-465	734	6	an	an	DET
ftr-465	734	7	objective	objective	ADJ
ftr-465	734	8	standard	standard	NOUN
ftr-465	734	9	to	to	PART
ftr-465	734	10	prove	prove	VERB
ftr-465	734	11	competitive	competitive	ADJ
ftr-465	734	12	pricing	pricing	NOUN
ftr-465	734	13	without	without	ADP
ftr-465	734	14	imposing	impose	VERB
ftr-465	734	15	a	a	DET
ftr-465	734	16	case	case	NOUN
ftr-465	734	17	-	-	PUNCT
ftr-465	734	18	by	by	ADP
ftr-465	734	19	-	-	PUNCT
ftr-465	734	20	case	case	NOUN
ftr-465	734	21	fact	fact	NOUN
ftr-465	734	22	-	-	PUNCT
ftr-465	734	23	finding	find	VERB
ftr-465	734	24	burden	burden	NOUN
ftr-465	734	25	on	on	ADP
ftr-465	734	26	the	the	DET
ftr-465	734	27	internal	internal	ADJ
ftr-465	734	28	revenue	revenue	NOUN
ftr-465	734	29	service	service	NOUN
ftr-465	734	30	.	.	PUNCT
ftr-465	735	1	the	the	DET
ftr-465	735	2	amount	amount	NOUN
ftr-465	735	3	of	of	ADP
ftr-465	735	4	the	the	DET
ftr-465	735	5	elective	elective	ADJ
ftr-465	735	6	credit	credit	NOUN
ftr-465	735	7	is	be	AUX
ftr-465	735	8	subject	subject	ADJ
ftr-465	735	9	to	to	ADP
ftr-465	735	10	a	a	DET
ftr-465	735	11	number	number	NOUN
ftr-465	735	12	of	of	ADP
ftr-465	735	13	additional	additional	ADJ
ftr-465	735	14	limitations	limitation	NOUN
ftr-465	735	15	.	.	PUNCT
ftr-465	736	1	in	in	ADP
ftr-465	736	2	order	order	NOUN
ftr-465	736	3	to	to	PART
ftr-465	736	4	assure	assure	VERB
ftr-465	736	5	that	that	SCONJ
ftr-465	736	6	the	the	DET
ftr-465	736	7	distributed	distribute	VERB
ftr-465	736	8	amounts	amount	NOUN
ftr-465	736	9	are	be	AUX
ftr-465	736	10	used	use	VERB
ftr-465	736	11	by	by	ADP
ftr-465	736	12	the	the	DET
ftr-465	736	13	501(c)(3	501(c)(3	NOUN
ftr-465	736	14	)	)	PUNCT
ftr-465	736	15	owner	owner	NOUN
ftr-465	736	16	to	to	PART
ftr-465	736	17	fund	fund	VERB
ftr-465	736	18	its	its	PRON
ftr-465	736	19	related	relate	VERB
ftr-465	736	20	activities	activity	NOUN
ftr-465	736	21	rather	rather	ADV
ftr-465	736	22	than	than	ADP
ftr-465	736	23	(	(	PUNCT
ftr-465	736	24	1	1	X
ftr-465	736	25	)	)	PUNCT
ftr-465	736	26	reinvested	reinveste	VERB
ftr-465	736	27	back	back	ADV
ftr-465	736	28	into	into	ADP
ftr-465	736	29	the	the	DET
ftr-465	736	30	feeder	feeder	NOUN
ftr-465	736	31	or	or	CCONJ
ftr-465	736	32	unrelated	unrelated	ADJ
ftr-465	736	33	business	business	NOUN
ftr-465	736	34	as	as	ADP
ftr-465	736	35	a	a	DET
ftr-465	736	36	capital	capital	NOUN
ftr-465	736	37	contribution	contribution	NOUN
ftr-465	736	38	,	,	PUNCT
ftr-465	736	39	loan	loan	NOUN
ftr-465	736	40	,	,	PUNCT
ftr-465	736	41	or	or	CCONJ
ftr-465	736	42	collateral	collateral	NOUN
ftr-465	736	43	for	for	ADP
ftr-465	736	44	a	a	DET
ftr-465	736	45	loan	loan	NOUN
ftr-465	736	46	;	;	PUNCT
ftr-465	736	47	(	(	PUNCT
ftr-465	736	48	2	2	X
ftr-465	736	49	)	)	PUNCT
ftr-465	736	50	used	use	VERB
ftr-465	736	51	to	to	PART
ftr-465	736	52	augment	augment	VERB
ftr-465	736	53	the	the	DET
ftr-465	736	54	501	501	NUM
ftr-465	736	55	(	(	PUNCT
ftr-465	736	56	c)(3	c)(3	NOUN
ftr-465	736	57	)	)	PUNCT
ftr-465	736	58	owner	owner	NOUN
ftr-465	736	59	's	's	PART
ftr-465	736	60	investment	investment	NOUN
ftr-465	736	61	portfolio	portfolio	NOUN
ftr-465	736	62	;	;	PUNCT
ftr-465	736	63	or	or	CCONJ
ftr-465	736	64	(	(	PUNCT
ftr-465	736	65	3	3	X
ftr-465	736	66	)	)	PUNCT
ftr-465	736	67	used	use	VERB
ftr-465	736	68	to	to	PART
ftr-465	736	69	amortize	amortize	VERB
ftr-465	736	70	debt	debt	NOUN
ftr-465	736	71	incurred	incur	VERB
ftr-465	736	72	to	to	PART
ftr-465	736	73	acquire	acquire	VERB
ftr-465	736	74	merely	merely	ADV
ftr-465	736	75	because	because	SCONJ
ftr-465	736	76	in	in	ADP
ftr-465	736	77	one	one	NUM
ftr-465	736	78	case	case	NOUN
ftr-465	736	79	the	the	DET
ftr-465	736	80	income	income	NOUN
ftr-465	736	81	is	be	AUX
ftr-465	736	82	earned	earn	VERB
ftr-465	736	83	directly	directly	ADV
ftr-465	736	84	by	by	ADP
ftr-465	736	85	an	an	DET
ftr-465	736	86	educational	educational	ADJ
ftr-465	736	87	or	or	CCONJ
ftr-465	736	88	charitable	charitable	ADJ
ftr-465	736	89	organization	organization	NOUN
ftr-465	736	90	,	,	PUNCT
ftr-465	736	91	while	while	SCONJ
ftr-465	736	92	in	in	ADP
ftr-465	736	93	the	the	DET
ftr-465	736	94	other	other	ADJ
ftr-465	736	95	it	it	PRON
ftr-465	736	96	is	be	AUX
ftr-465	736	97	earned	earn	VERB
ftr-465	736	98	by	by	ADP
ftr-465	736	99	a	a	DET
ftr-465	736	100	subsidiary	subsidiary	NOUN
ftr-465	736	101	of	of	ADP
ftr-465	736	102	such	such	DET
ftr-465	736	103	an	an	DET
ftr-465	736	104	organization	organization	NOUN
ftr-465	736	105	.	.	PUNCT
ftr-465	736	106	"	"	PUNCT
ftr-465	737	1	crosby	crosby	PROPN
ftr-465	737	2	valve	valve	PROPN
ftr-465	737	3	&	&	CCONJ
ftr-465	737	4	gage	gage	PROPN
ftr-465	737	5	co.	co.	PROPN
ftr-465	738	1	v.	v.	PROPN
ftr-465	738	2	commissioner	commissioner	PROPN
ftr-465	738	3	,	,	PUNCT
ftr-465	738	4	380	380	NUM
ftr-465	738	5	f.2d	f.2d	NOUN
ftr-465	738	6	146	146	NUM
ftr-465	738	7	,	,	PUNCT
ftr-465	738	8	148	148	NUM
ftr-465	738	9	(	(	PUNCT
ftr-465	738	10	1st	1st	ADJ
ftr-465	738	11	cir	cir	NOUN
ftr-465	738	12	.	.	PROPN
ftr-465	738	13	1967	1967	NUM
ftr-465	738	14	)	)	PUNCT
ftr-465	738	15	,	,	PUNCT
ftr-465	738	16	cert	cert	PROPN
ftr-465	738	17	.	.	PUNCT
ftr-465	738	18	denied	deny	VERB
ftr-465	738	19	,	,	PUNCT
ftr-465	738	20	389	389	NUM
ftr-465	738	21	u.s	u.s	PROPN
ftr-465	738	22	.	.	PROPN
ftr-465	738	23	976	976	NUM
ftr-465	738	24	(	(	PUNCT
ftr-465	738	25	1967	1967	NUM
ftr-465	738	26	)	)	PUNCT
ftr-465	738	27	.	.	PUNCT
ftr-465	739	1	comparing	compare	VERB
ftr-465	739	2	the	the	DET
ftr-465	739	3	bottom	bottom	ADJ
ftr-465	739	4	-	-	PUNCT
ftr-465	739	5	line	line	NOUN
ftr-465	739	6	results	result	NOUN
ftr-465	739	7	to	to	ADP
ftr-465	739	8	the	the	DET
ftr-465	739	9	feeder	feeder	NOUN
ftr-465	739	10	with	with	ADP
ftr-465	739	11	the	the	DET
ftr-465	739	12	results	result	NOUN
ftr-465	739	13	to	to	ADP
ftr-465	739	14	a	a	DET
ftr-465	739	15	"	"	PUNCT
ftr-465	739	16	competing	compete	VERB
ftr-465	739	17	business	business	NOUN
ftr-465	739	18	corporation	corporation	NOUN
ftr-465	739	19	not	not	PART
ftr-465	739	20	owned	own	VERB
ftr-465	739	21	by	by	ADP
ftr-465	739	22	a	a	DET
ftr-465	739	23	charity	charity	NOUN
ftr-465	739	24	,	,	PUNCT
ftr-465	739	25	"	"	PUNCT
ftr-465	739	26	the	the	DET
ftr-465	739	27	court	court	NOUN
ftr-465	739	28	correctly	correctly	ADV
ftr-465	739	29	observed	observe	VERB
ftr-465	739	30	that	that	SCONJ
ftr-465	739	31	the	the	DET
ftr-465	739	32	tax	tax	NOUN
ftr-465	739	33	savings	saving	NOUN
ftr-465	739	34	resulting	result	VERB
ftr-465	739	35	from	from	ADP
ftr-465	739	36	allowing	allow	VERB
ftr-465	739	37	the	the	DET
ftr-465	739	38	feeder	feeder	NOUN
ftr-465	739	39	to	to	PART
ftr-465	739	40	deduct	deduct	VERB
ftr-465	739	41	up	up	ADV
ftr-465	739	42	to	to	PART
ftr-465	739	43	5	5	NUM
ftr-465	739	44	%	%	NOUN
ftr-465	739	45	of	of	ADP
ftr-465	739	46	its	its	PRON
ftr-465	739	47	taxable	taxable	ADJ
ftr-465	739	48	income	income	NOUN
ftr-465	739	49	for	for	ADP
ftr-465	739	50	a	a	DET
ftr-465	739	51	distribution	distribution	NOUN
ftr-465	739	52	to	to	ADP
ftr-465	739	53	its	its	PRON
ftr-465	739	54	own	own	ADJ
ftr-465	739	55	parent	parent	NOUN
ftr-465	739	56	would	would	AUX
ftr-465	739	57	leave	leave	VERB
ftr-465	739	58	the	the	DET
ftr-465	739	59	feeder	feeder	NOUN
ftr-465	739	60	with	with	ADP
ftr-465	739	61	an	an	DET
ftr-465	739	62	increased	increase	VERB
ftr-465	739	63	after	after	ADP
ftr-465	739	64	-	-	PUNCT
ftr-465	739	65	tax	tax	NOUN
ftr-465	739	66	net	net	ADJ
ftr-465	739	67	profit	profit	NOUN
ftr-465	739	68	with	with	ADP
ftr-465	739	69	which	which	PRON
ftr-465	739	70	to	to	PART
ftr-465	739	71	"	"	PUNCT
ftr-465	739	72	finance	finance	VERB
ftr-465	739	73	competition	competition	NOUN
ftr-465	739	74	in	in	ADP
ftr-465	739	75	services	service	NOUN
ftr-465	739	76	,	,	PUNCT
ftr-465	739	77	etc	etc	X
ftr-465	739	78	.	.	PUNCT
ftr-465	739	79	"	"	PUNCT
ftr-465	739	80	or	or	CCONJ
ftr-465	739	81	which	which	PRON
ftr-465	739	82	would	would	AUX
ftr-465	739	83	allow	allow	VERB
ftr-465	739	84	the	the	DET
ftr-465	739	85	charity	charity	NOUN
ftr-465	739	86	to	to	PART
ftr-465	739	87	receive	receive	VERB
ftr-465	739	88	a	a	DET
ftr-465	739	89	greater	great	ADJ
ftr-465	739	90	return	return	NOUN
ftr-465	739	91	on	on	ADP
ftr-465	739	92	its	its	PRON
ftr-465	739	93	investment	investment	NOUN
ftr-465	739	94	.	.	PUNCT
ftr-465	740	1	i	i	PRON
ftr-465	740	2	d.	d.	PROPN
ftr-465	740	3	at	at	ADP
ftr-465	740	4	149	149	NUM
ftr-465	740	5	at	at	ADP
ftr-465	740	6	n.3	n.3	NOUN
ftr-465	740	7	.	.	PUNCT
ftr-465	741	1	as	as	ADP
ftr-465	741	2	a	a	DET
ftr-465	741	3	third	third	ADJ
ftr-465	741	4	option	option	NOUN
ftr-465	741	5	,	,	PUNCT
ftr-465	741	6	the	the	DET
ftr-465	741	7	feeder	feeder	NOUN
ftr-465	741	8	could	could	AUX
ftr-465	741	9	cut	cut	VERB
ftr-465	741	10	prices	price	NOUN
ftr-465	741	11	to	to	ADP
ftr-465	741	12	a	a	DET
ftr-465	741	13	level	level	NOUN
ftr-465	741	14	such	such	ADJ
ftr-465	741	15	that	that	SCONJ
ftr-465	741	16	its	its	PRON
ftr-465	741	17	after	after	ADP
ftr-465	741	18	-	-	PUNCT
ftr-465	741	19	tax	tax	NOUN
ftr-465	741	20	net	net	ADJ
ftr-465	741	21	profit	profit	NOUN
ftr-465	741	22	would	would	AUX
ftr-465	741	23	still	still	ADV
ftr-465	741	24	equal	equal	VERB
ftr-465	741	25	its	its	PRON
ftr-465	741	26	competitor	competitor	NOUN
ftr-465	741	27	's	's	PART
ftr-465	741	28	.	.	PUNCT
ftr-465	742	1	i	i	PRON
ftr-465	742	2	d.	d.	PROPN
ftr-465	742	3	in	in	ADP
ftr-465	742	4	the	the	DET
ftr-465	742	5	court	court	NOUN
ftr-465	742	6	's	's	PART
ftr-465	742	7	view	view	NOUN
ftr-465	742	8	,	,	PUNCT
ftr-465	742	9	this	this	PRON
ftr-465	742	10	is	be	AUX
ftr-465	742	11	precisely	precisely	ADV
ftr-465	742	12	the	the	DET
ftr-465	742	13	unfair	unfair	ADJ
ftr-465	742	14	competition	competition	NOUN
ftr-465	742	15	the	the	DET
ftr-465	742	16	1950	1950	NUM
ftr-465	742	17	act	act	NOUN
ftr-465	742	18	attempted	attempt	VERB
ftr-465	742	19	to	to	PART
ftr-465	742	20	prevent	prevent	VERB
ftr-465	742	21	.	.	PUNCT
ftr-465	743	1	see	see	VERB
ftr-465	743	2	also	also	ADV
ftr-465	743	3	c.f	c.f	PROPN
ftr-465	743	4	.	.	PROPN
ftr-465	743	5	mueller	mueller	PROPN
ftr-465	743	6	co.	co.	PROPN
ftr-465	744	1	v.	v.	PROPN
ftr-465	744	2	commissioner	commissioner	PROPN
ftr-465	744	3	,	,	PUNCT
ftr-465	744	4	55	55	NUM
ftr-465	744	5	t.c	t.c	NOUN
ftr-465	744	6	.	.	PROPN
ftr-465	744	7	275	275	NUM
ftr-465	744	8	,	,	PUNCT
ftr-465	744	9	297	297	NUM
ftr-465	744	10	-	-	SYM
ftr-465	744	11	98	98	NUM
ftr-465	744	12	(	(	PUNCT
ftr-465	744	13	1970	1970	NUM
ftr-465	744	14	)	)	PUNCT
ftr-465	744	15	,	,	PUNCT
ftr-465	744	16	aff'd	aff'd	NOUN
ftr-465	744	17	,	,	PUNCT
ftr-465	744	18	479	479	NUM
ftr-465	744	19	f.2d	f.2d	ADP
ftr-465	744	20	678	678	NUM
ftr-465	744	21	(	(	PUNCT
ftr-465	744	22	3d	3d	NUM
ftr-465	744	23	cir	cir	NOUN
ftr-465	744	24	.	.	PROPN
ftr-465	744	25	1973	1973	NUM
ftr-465	744	26	)	)	PUNCT
ftr-465	744	27	.	.	PUNCT
ftr-465	745	1	[	[	X
ftr-465	745	2	vol	vol	NOUN
ftr-465	745	3	3:7	3:7	NUM
ftr-465	745	4	unfair	unfair	ADJ
ftr-465	745	5	business	business	NOUN
ftr-465	745	6	competition	competition	NOUN
ftr-465	745	7	or	or	CCONJ
ftr-465	745	8	improve	improve	VERB
ftr-465	745	9	assets	asset	NOUN
ftr-465	745	10	used	use	VERB
ftr-465	745	11	in	in	ADP
ftr-465	745	12	activities	activity	NOUN
ftr-465	745	13	unrelated	unrelated	ADJ
ftr-465	745	14	to	to	ADP
ftr-465	745	15	its	its	PRON
ftr-465	745	16	exempt	exempt	ADJ
ftr-465	745	17	purposes	purpose	NOUN
ftr-465	745	18	,	,	PUNCT
ftr-465	745	19	the	the	DET
ftr-465	745	20	elective	elective	ADJ
ftr-465	745	21	credit	credit	NOUN
ftr-465	745	22	for	for	ADP
ftr-465	745	23	a	a	DET
ftr-465	745	24	taxable	taxable	ADJ
ftr-465	745	25	year	year	NOUN
ftr-465	745	26	available	available	ADJ
ftr-465	745	27	to	to	ADP
ftr-465	745	28	a	a	DET
ftr-465	745	29	501(c)(3	501(c)(3	NUM
ftr-465	745	30	)	)	PUNCT
ftr-465	745	31	owner	owner	NOUN
ftr-465	745	32	's	's	PART
ftr-465	745	33	feeders	feeder	NOUN
ftr-465	745	34	and	and	CCONJ
ftr-465	745	35	unrelated	unrelated	ADJ
ftr-465	745	36	businesses	business	NOUN
ftr-465	745	37	is	be	AUX
ftr-465	745	38	limited	limit	VERB
ftr-465	745	39	on	on	ADP
ftr-465	745	40	a	a	DET
ftr-465	745	41	combined	combined	ADJ
ftr-465	745	42	basis	basis	NOUN
ftr-465	745	43	to	to	ADP
ftr-465	745	44	an	an	DET
ftr-465	745	45	amount	amount	NOUN
ftr-465	745	46	equal	equal	ADJ
ftr-465	745	47	to	to	ADP
ftr-465	745	48	the	the	DET
ftr-465	745	49	net	net	ADJ
ftr-465	745	50	operating	operating	NOUN
ftr-465	745	51	loss	loss	NOUN
ftr-465	745	52	incurred	incur	VERB
ftr-465	745	53	by	by	ADP
ftr-465	745	54	the	the	DET
ftr-465	745	55	501(c)(3	501(c)(3	NOUN
ftr-465	745	56	)	)	PUNCT
ftr-465	745	57	owner	owner	NOUN
ftr-465	745	58	for	for	ADP
ftr-465	745	59	the	the	DET
ftr-465	745	60	same	same	ADJ
ftr-465	745	61	taxable	taxable	ADJ
ftr-465	745	62	year	year	NOUN
ftr-465	745	63	in	in	ADP
ftr-465	745	64	the	the	DET
ftr-465	745	65	conduct	conduct	NOUN
ftr-465	745	66	of	of	ADP
ftr-465	745	67	all	all	PRON
ftr-465	745	68	of	of	ADP
ftr-465	745	69	its	its	PRON
ftr-465	745	70	related	related	ADJ
ftr-465	745	71	activities	activity	NOUN
ftr-465	745	72	divided	divide	VERB
ftr-465	745	73	by	by	ADP
ftr-465	745	74	1.35	1.35	NUM
ftr-465	745	75	(	(	PUNCT
ftr-465	745	76	assuming	assume	VERB
ftr-465	745	77	$	$	SYM
ftr-465	745	78	1.00	1.00	NUM
ftr-465	745	79	credit	credit	NOUN
ftr-465	745	80	for	for	ADP
ftr-465	745	81	$	$	SYM
ftr-465	745	82	1.35	1.35	NUM
ftr-465	745	83	distribution	distribution	NOUN
ftr-465	745	84	)	)	PUNCT
ftr-465	745	85	.	.	PUNCT
ftr-465	746	1	for	for	ADP
ftr-465	746	2	this	this	DET
ftr-465	746	3	purpose	purpose	NOUN
ftr-465	746	4	,	,	PUNCT
ftr-465	746	5	the	the	DET
ftr-465	746	6	net	net	ADJ
ftr-465	746	7	operating	operating	NOUN
ftr-465	746	8	loss	loss	NOUN
ftr-465	746	9	is	be	AUX
ftr-465	746	10	determined	determine	VERB
ftr-465	746	11	by	by	ADP
ftr-465	746	12	adding	add	VERB
ftr-465	746	13	net	net	ADJ
ftr-465	746	14	investment	investment	NOUN
ftr-465	746	15	income	income	NOUN
ftr-465	746	16	and	and	CCONJ
ftr-465	746	17	unrestricted	unrestricted	ADJ
ftr-465	746	18	gifts	gift	NOUN
ftr-465	746	19	received	receive	VERB
ftr-465	746	20	during	during	ADP
ftr-465	746	21	the	the	DET
ftr-465	746	22	taxable	taxable	ADJ
ftr-465	746	23	year	year	NOUN
ftr-465	746	24	to	to	ADP
ftr-465	746	25	related	relate	VERB
ftr-465	746	26	activity	activity	NOUN
ftr-465	746	27	gross	gross	ADJ
ftr-465	746	28	income	income	NOUN
ftr-465	746	29	,	,	PUNCT
ftr-465	746	30	excluding	exclude	VERB
ftr-465	746	31	noncash	noncash	NOUN
ftr-465	746	32	items	item	NOUN
ftr-465	746	33	as	as	ADP
ftr-465	746	34	deductions	deduction	NOUN
ftr-465	746	35	,	,	PUNCT
ftr-465	746	36	but	but	CCONJ
ftr-465	746	37	deducting	deduct	VERB
ftr-465	746	38	capital	capital	NOUN
ftr-465	746	39	expenditures	expenditure	NOUN
ftr-465	746	40	for	for	ADP
ftr-465	746	41	the	the	DET
ftr-465	746	42	acquisition	acquisition	NOUN
ftr-465	746	43	of	of	ADP
ftr-465	746	44	assets	asset	NOUN
ftr-465	746	45	substantially	substantially	ADV
ftr-465	746	46	used	use	VERB
ftr-465	746	47	to	to	PART
ftr-465	746	48	further	far	ADV
ftr-465	746	49	related	relate	VERB
ftr-465	746	50	activities	activity	NOUN
ftr-465	746	51	.	.	PUNCT
ftr-465	747	1	in	in	ADP
ftr-465	747	2	order	order	NOUN
ftr-465	747	3	to	to	PART
ftr-465	747	4	cap	cap	VERB
ftr-465	747	5	the	the	DET
ftr-465	747	6	potential	potential	ADJ
ftr-465	747	7	loss	loss	NOUN
ftr-465	747	8	of	of	ADP
ftr-465	747	9	tax	tax	NOUN
ftr-465	747	10	revenue	revenue	NOUN
ftr-465	747	11	to	to	ADP
ftr-465	747	12	the	the	DET
ftr-465	747	13	federal	federal	ADJ
ftr-465	747	14	government	government	NOUN
ftr-465	747	15	,	,	PUNCT
ftr-465	747	16	and	and	CCONJ
ftr-465	747	17	to	to	PART
ftr-465	747	18	discourage	discourage	VERB
ftr-465	747	19	the	the	DET
ftr-465	747	20	501(c)(3	501(c)(3	NOUN
ftr-465	747	21	)	)	PUNCT
ftr-465	747	22	owner	owner	NOUN
ftr-465	747	23	from	from	ADP
ftr-465	747	24	subjecting	subject	VERB
ftr-465	747	25	more	more	ADJ
ftr-465	747	26	than	than	ADP
ftr-465	747	27	25	25	NUM
ftr-465	747	28	%	%	NOUN
ftr-465	747	29	of	of	ADP
ftr-465	747	30	its	its	PRON
ftr-465	747	31	total	total	ADJ
ftr-465	747	32	investment	investment	NOUN
ftr-465	747	33	portfolio	portfolio	NOUN
ftr-465	747	34	to	to	ADP
ftr-465	747	35	the	the	DET
ftr-465	747	36	risks	risk	NOUN
ftr-465	747	37	inherent	inherent	ADJ
ftr-465	747	38	in	in	ADP
ftr-465	747	39	business	business	NOUN
ftr-465	747	40	ventures	venture	NOUN
ftr-465	747	41	,	,	PUNCT
ftr-465	747	42	the	the	DET
ftr-465	747	43	amount	amount	NOUN
ftr-465	747	44	of	of	ADP
ftr-465	747	45	the	the	DET
ftr-465	747	46	elective	elective	ADJ
ftr-465	747	47	credit	credit	NOUN
ftr-465	747	48	available	available	ADJ
ftr-465	747	49	to	to	ADP
ftr-465	747	50	each	each	PRON
ftr-465	747	51	of	of	ADP
ftr-465	747	52	a	a	DET
ftr-465	747	53	501(c)(3	501(c)(3	NUM
ftr-465	747	54	)	)	PUNCT
ftr-465	747	55	owner	owner	NOUN
ftr-465	747	56	's	's	PART
ftr-465	747	57	feeders	feeder	NOUN
ftr-465	747	58	and	and	CCONJ
ftr-465	747	59	unrelated	unrelated	ADJ
ftr-465	747	60	businesses	business	NOUN
ftr-465	747	61	is	be	AUX
ftr-465	747	62	reduced	reduce	VERB
ftr-465	747	63	by	by	ADP
ftr-465	747	64	four	four	NUM
ftr-465	747	65	percentage	percentage	NOUN
ftr-465	747	66	points	point	NOUN
ftr-465	747	67	for	for	ADP
ftr-465	747	68	each	each	DET
ftr-465	747	69	percentage	percentage	NOUN
ftr-465	747	70	point	point	NOUN
ftr-465	747	71	in	in	ADP
ftr-465	747	72	excess	excess	NOUN
ftr-465	747	73	of	of	ADP
ftr-465	747	74	25	25	NUM
ftr-465	747	75	%	%	NOUN
ftr-465	747	76	that	that	SCONJ
ftr-465	747	77	the	the	DET
ftr-465	747	78	value	value	NOUN
ftr-465	747	79	of	of	ADP
ftr-465	747	80	the	the	DET
ftr-465	747	81	501(c)(3	501(c)(3	NOUN
ftr-465	747	82	)	)	PUNCT
ftr-465	747	83	owner	owner	NOUN
ftr-465	747	84	's	's	PART
ftr-465	747	85	total	total	ADJ
ftr-465	747	86	investment	investment	NOUN
ftr-465	747	87	portfolio	portfolio	NOUN
ftr-465	747	88	at	at	ADP
ftr-465	747	89	the	the	DET
ftr-465	747	90	time	time	NOUN
ftr-465	747	91	of	of	ADP
ftr-465	747	92	acquisition	acquisition	NOUN
ftr-465	747	93	(	(	PUNCT
ftr-465	747	94	not	not	PART
ftr-465	747	95	including	include	VERB
ftr-465	747	96	assets	asset	NOUN
ftr-465	747	97	substantially	substantially	ADV
ftr-465	747	98	used	use	VERB
ftr-465	747	99	in	in	ADP
ftr-465	747	100	related	related	ADJ
ftr-465	747	101	activities	activity	NOUN
ftr-465	747	102	)	)	PUNCT
ftr-465	747	103	consists	consist	VERB
ftr-465	747	104	of	of	ADP
ftr-465	747	105	investments	investment	NOUN
ftr-465	747	106	in	in	ADP
ftr-465	747	107	feeders	feeder	NOUN
ftr-465	747	108	and	and	CCONJ
ftr-465	747	109	assets	asset	NOUN
ftr-465	747	110	used	use	VERB
ftr-465	747	111	in	in	ADP
ftr-465	747	112	unrelated	unrelated	ADJ
ftr-465	747	113	businesses	business	NOUN
ftr-465	747	114	.	.	PUNCT
ftr-465	748	1	further	far	ADV
ftr-465	748	2	,	,	PUNCT
ftr-465	748	3	in	in	ADP
ftr-465	748	4	order	order	NOUN
ftr-465	748	5	to	to	PART
ftr-465	748	6	reduce	reduce	VERB
ftr-465	748	7	the	the	DET
ftr-465	748	8	danger	danger	NOUN
ftr-465	748	9	that	that	SCONJ
ftr-465	748	10	a	a	DET
ftr-465	748	11	501(c)(3	501(c)(3	NOUN
ftr-465	748	12	)	)	PUNCT
ftr-465	748	13	owner	owner	NOUN
ftr-465	748	14	could	could	AUX
ftr-465	748	15	use	use	VERB
ftr-465	748	16	the	the	DET
ftr-465	748	17	distributed	distribute	VERB
ftr-465	748	18	amounts	amount	NOUN
ftr-465	748	19	to	to	ADP
ftr-465	748	20	fund	fund	NOUN
ftr-465	748	21	activities	activity	NOUN
ftr-465	748	22	unresponsive	unresponsive	ADJ
ftr-465	748	23	to	to	ADP
ftr-465	748	24	social	social	ADJ
ftr-465	748	25	needs	need	NOUN
ftr-465	748	26	,	,	PUNCT
ftr-465	748	27	the	the	DET
ftr-465	748	28	amount	amount	NOUN
ftr-465	748	29	of	of	ADP
ftr-465	748	30	the	the	DET
ftr-465	748	31	elective	elective	ADJ
ftr-465	748	32	credit	credit	NOUN
ftr-465	748	33	available	available	ADJ
ftr-465	748	34	to	to	ADP
ftr-465	748	35	each	each	PRON
ftr-465	748	36	of	of	ADP
ftr-465	748	37	a	a	DET
ftr-465	748	38	501(c)(3	501(c)(3	NUM
ftr-465	748	39	)	)	PUNCT
ftr-465	748	40	owner	owner	NOUN
ftr-465	748	41	's	's	PART
ftr-465	748	42	feeders	feeder	NOUN
ftr-465	748	43	and	and	CCONJ
ftr-465	748	44	unrelated	unrelated	ADJ
ftr-465	748	45	businesses	business	NOUN
ftr-465	748	46	is	be	AUX
ftr-465	748	47	reduced	reduce	VERB
ftr-465	748	48	by	by	ADP
ftr-465	748	49	four	four	NUM
ftr-465	748	50	percentage	percentage	NOUN
ftr-465	748	51	points	point	NOUN
ftr-465	748	52	for	for	ADP
ftr-465	748	53	each	each	DET
ftr-465	748	54	percentage	percentage	NOUN
ftr-465	748	55	point	point	NOUN
ftr-465	748	56	in	in	ADP
ftr-465	748	57	excess	excess	NOUN
ftr-465	748	58	of	of	ADP
ftr-465	748	59	25	25	NUM
ftr-465	748	60	%	%	NOUN
ftr-465	748	61	that	that	SCONJ
ftr-465	748	62	the	the	DET
ftr-465	748	63	501(c)(3	501(c)(3	NOUN
ftr-465	748	64	)	)	PUNCT
ftr-465	748	65	owner	owner	NOUN
ftr-465	748	66	's	's	PART
ftr-465	748	67	gross	gross	ADJ
ftr-465	748	68	receipts	receipt	NOUN
ftr-465	748	69	for	for	ADP
ftr-465	748	70	the	the	DET
ftr-465	748	71	taxable	taxable	ADJ
ftr-465	748	72	year	year	NOUN
ftr-465	748	73	from	from	ADP
ftr-465	748	74	all	all	DET
ftr-465	748	75	sources	source	NOUN
ftr-465	748	76	is	be	AUX
ftr-465	748	77	derived	derive	VERB
ftr-465	748	78	from	from	ADP
ftr-465	748	79	feeders	feeder	NOUN
ftr-465	748	80	and	and	CCONJ
ftr-465	748	81	unrelated	unrelated	ADJ
ftr-465	748	82	businesses	business	NOUN
ftr-465	748	83	.	.	PUNCT
ftr-465	749	1	finally	finally	ADV
ftr-465	749	2	,	,	PUNCT
ftr-465	749	3	in	in	ADP
ftr-465	749	4	order	order	NOUN
ftr-465	749	5	to	to	PART
ftr-465	749	6	discourage	discourage	VERB
ftr-465	749	7	a	a	DET
ftr-465	749	8	501(c)(3	501(c)(3	NUM
ftr-465	749	9	)	)	PUNCT
ftr-465	749	10	owner	owner	NOUN
ftr-465	749	11	from	from	ADP
ftr-465	749	12	diverting	divert	VERB
ftr-465	749	13	energy	energy	NOUN
ftr-465	749	14	away	away	ADV
ftr-465	749	15	from	from	ADP
ftr-465	749	16	its	its	PRON
ftr-465	749	17	charitable	charitable	ADJ
ftr-465	749	18	purposes	purpose	NOUN
ftr-465	749	19	,	,	PUNCT
ftr-465	749	20	as	as	ADP
ftr-465	749	21	a	a	DET
ftr-465	749	22	condition	condition	NOUN
ftr-465	749	23	to	to	ADP
ftr-465	749	24	electing	elect	VERB
ftr-465	749	25	the	the	DET
ftr-465	749	26	credit	credit	NOUN
ftr-465	749	27	,	,	PUNCT
ftr-465	749	28	employees	employee	NOUN
ftr-465	749	29	and	and	CCONJ
ftr-465	749	30	directors	director	NOUN
ftr-465	749	31	of	of	ADP
ftr-465	749	32	the	the	DET
ftr-465	749	33	501(c)(3	501(c)(3	NOUN
ftr-465	749	34	)	)	PUNCT
ftr-465	749	35	owner	owner	NOUN
ftr-465	749	36	are	be	AUX
ftr-465	749	37	prohibited	prohibit	VERB
ftr-465	749	38	from	from	ADP
ftr-465	749	39	being	be	AUX
ftr-465	749	40	employed	employ	VERB
ftr-465	749	41	by	by	ADP
ftr-465	749	42	,	,	PUNCT
ftr-465	749	43	or	or	CCONJ
ftr-465	749	44	serving	serve	VERB
ftr-465	749	45	as	as	ADP
ftr-465	749	46	a	a	DET
ftr-465	749	47	director	director	NOUN
ftr-465	749	48	of	of	ADP
ftr-465	749	49	,	,	PUNCT
ftr-465	749	50	any	any	PRON
ftr-465	749	51	of	of	ADP
ftr-465	749	52	such	such	ADJ
ftr-465	749	53	owner	owner	NOUN
ftr-465	749	54	's	's	PART
ftr-465	749	55	feeders	feeder	NOUN
ftr-465	749	56	or	or	CCONJ
ftr-465	749	57	unrelated	unrelated	ADJ
ftr-465	749	58	businesses	business	NOUN
ftr-465	749	59	.	.	PUNCT
ftr-465	750	1	f.	f.	PROPN
ftr-465	750	2	is	be	AUX
ftr-465	750	3	the	the	DET
ftr-465	750	4	elective	elective	ADJ
ftr-465	750	5	credit	credit	NOUN
ftr-465	750	6	sound	sound	NOUN
ftr-465	750	7	tax	tax	NOUN
ftr-465	750	8	policy	policy	NOUN
ftr-465	750	9	?	?	PUNCT
ftr-465	751	1	essentially	essentially	ADV
ftr-465	751	2	,	,	PUNCT
ftr-465	751	3	the	the	DET
ftr-465	751	4	elective	elective	ADJ
ftr-465	751	5	credit	credit	NOUN
ftr-465	751	6	against	against	ADP
ftr-465	751	7	tax	tax	NOUN
ftr-465	751	8	described	describe	VERB
ftr-465	751	9	in	in	ADP
ftr-465	751	10	appendix	appendix	NOUN
ftr-465	751	11	a	a	DET
ftr-465	751	12	grants	grant	NOUN
ftr-465	751	13	a	a	DET
ftr-465	751	14	feeder	feeder	NOUN
ftr-465	751	15	or	or	CCONJ
ftr-465	751	16	unrelated	unrelated	ADJ
ftr-465	751	17	business	business	NOUN
ftr-465	751	18	maintaining	maintain	VERB
ftr-465	751	19	competitive	competitive	ADJ
ftr-465	751	20	pricing	pricing	NOUN
ftr-465	751	21	the	the	DET
ftr-465	751	22	option	option	NOUN
ftr-465	751	23	to	to	PART
ftr-465	751	24	pay	pay	VERB
ftr-465	751	25	regular	regular	ADJ
ftr-465	751	26	tax	tax	NOUN
ftr-465	751	27	to	to	ADP
ftr-465	751	28	the	the	DET
ftr-465	751	29	government	government	NOUN
ftr-465	751	30	or	or	CCONJ
ftr-465	751	31	to	to	PART
ftr-465	751	32	distribute	distribute	VERB
ftr-465	751	33	a	a	DET
ftr-465	751	34	tax	tax	NOUN
ftr-465	751	35	equivalent	equivalent	ADJ
ftr-465	751	36	amount	amount	NOUN
ftr-465	751	37	(	(	PUNCT
ftr-465	751	38	plus	plus	CCONJ
ftr-465	751	39	an	an	DET
ftr-465	751	40	assumed	assume	VERB
ftr-465	751	41	adequate	adequate	ADJ
ftr-465	751	42	return	return	NOUN
ftr-465	751	43	on	on	ADP
ftr-465	751	44	investment	investment	NOUN
ftr-465	751	45	)	)	PUNCT
ftr-465	751	46	to	to	ADP
ftr-465	751	47	its	its	PRON
ftr-465	751	48	501(c)(3	501(c)(3	NOUN
ftr-465	751	49	)	)	PUNCT
ftr-465	751	50	owner	owner	NOUN
ftr-465	751	51	to	to	PART
ftr-465	751	52	cover	cover	VERB
ftr-465	751	53	its	its	PRON
ftr-465	751	54	current	current	ADJ
ftr-465	751	55	operating	operating	NOUN
ftr-465	751	56	loss	loss	NOUN
ftr-465	751	57	from	from	ADP
ftr-465	751	58	related	related	ADJ
ftr-465	751	59	activities	activity	NOUN
ftr-465	751	60	.	.	PUNCT
ftr-465	752	1	assuming	assume	VERB
ftr-465	752	2	that	that	SCONJ
ftr-465	752	3	the	the	DET
ftr-465	752	4	elective	elective	ADJ
ftr-465	752	5	credit	credit	NOUN
ftr-465	752	6	is	be	AUX
ftr-465	752	7	as	as	ADV
ftr-465	752	8	effective	effective	ADJ
ftr-465	752	9	to	to	PART
ftr-465	752	10	eliminate	eliminate	VERB
ftr-465	752	11	the	the	DET
ftr-465	752	12	potential	potential	NOUN
ftr-465	752	13	for	for	ADP
ftr-465	752	14	unfair	unfair	ADJ
ftr-465	752	15	competition	competition	NOUN
ftr-465	752	16	as	as	SCONJ
ftr-465	752	17	is	be	AUX
ftr-465	752	18	payment	payment	NOUN
ftr-465	752	19	of	of	ADP
ftr-465	752	20	the	the	DET
ftr-465	752	21	tax	tax	NOUN
ftr-465	752	22	to	to	ADP
ftr-465	752	23	the	the	DET
ftr-465	752	24	government	government	NOUN
ftr-465	752	25	,	,	PUNCT
ftr-465	752	26	the	the	DET
ftr-465	752	27	question	question	NOUN
ftr-465	752	28	remains	remain	VERB
ftr-465	752	29	whether	whether	SCONJ
ftr-465	752	30	the	the	DET
ftr-465	752	31	social	social	ADJ
ftr-465	752	32	benefits	benefit	NOUN
ftr-465	752	33	anticipated	anticipate	VERB
ftr-465	752	34	from	from	ADP
ftr-465	752	35	the	the	DET
ftr-465	752	36	additional	additional	ADJ
ftr-465	752	37	distribution	distribution	NOUN
ftr-465	752	38	to	to	ADP
ftr-465	752	39	the	the	DET
ftr-465	752	40	1996	1996	NUM
ftr-465	752	41	]	]	PUNCT
ftr-465	752	42	florida	florida	PROPN
ftr-465	752	43	tax	tax	PROPN
ftr-465	752	44	review	review	NOUN
ftr-465	752	45	501(c)(3	501(c)(3	NOUN
ftr-465	752	46	)	)	PUNCT
ftr-465	752	47	organization	organization	NOUN
ftr-465	752	48	justify	justify	VERB
ftr-465	752	49	the	the	DET
ftr-465	752	50	foregone	foregone	NOUN
ftr-465	752	51	tax	tax	NOUN
ftr-465	752	52	.	.	PUNCT
ftr-465	752	53	"	"	PUNCT
ftr-465	753	1	4	4	NUM
ftr-465	753	2	that	that	SCONJ
ftr-465	753	3	the	the	DET
ftr-465	753	4	amount	amount	NOUN
ftr-465	753	5	of	of	ADP
ftr-465	753	6	the	the	DET
ftr-465	753	7	foregone	foregone	NOUN
ftr-465	753	8	tax	tax	NOUN
ftr-465	753	9	can	can	AUX
ftr-465	753	10	not	not	PART
ftr-465	753	11	be	be	AUX
ftr-465	753	12	readily	readily	ADV
ftr-465	753	13	determined	determine	VERB
ftr-465	753	14	significantly	significantly	ADV
ftr-465	753	15	complicates	complicate	VERB
ftr-465	753	16	the	the	DET
ftr-465	753	17	answer	answer	NOUN
ftr-465	753	18	.	.	PUNCT
ftr-465	754	1	15	15	NUM
ftr-465	754	2	assuming	assume	VERB
ftr-465	754	3	that	that	SCONJ
ftr-465	754	4	the	the	DET
ftr-465	754	5	total	total	ADJ
ftr-465	754	6	amount	amount	NOUN
ftr-465	754	7	of	of	ADP
ftr-465	754	8	the	the	DET
ftr-465	754	9	tax	tax	NOUN
ftr-465	754	10	lost	lose	VERB
ftr-465	754	11	to	to	ADP
ftr-465	754	12	the	the	DET
ftr-465	754	13	government	government	NOUN
ftr-465	754	14	through	through	ADP
ftr-465	754	15	exercise	exercise	NOUN
ftr-465	754	16	of	of	ADP
ftr-465	754	17	the	the	DET
ftr-465	754	18	elective	elective	ADJ
ftr-465	754	19	credit	credit	NOUN
ftr-465	754	20	proves	prove	VERB
ftr-465	754	21	to	to	PART
ftr-465	754	22	be	be	AUX
ftr-465	754	23	more	more	ADV
ftr-465	754	24	than	than	ADP
ftr-465	754	25	minimal	minimal	ADJ
ftr-465	754	26	,	,	PUNCT
ftr-465	754	27	can	can	AUX
ftr-465	754	28	one	one	NUM
ftr-465	754	29	persuasively	persuasively	ADV
ftr-465	754	30	argue	argue	VERB
ftr-465	754	31	pluralism	pluralism	NOUN
ftr-465	754	32	as	as	ADP
ftr-465	754	33	the	the	DET
ftr-465	754	34	rationale	rationale	NOUN
ftr-465	754	35	for	for	ADP
ftr-465	754	36	granting	grant	VERB
ftr-465	754	37	feeders	feeder	NOUN
ftr-465	754	38	and	and	CCONJ
ftr-465	754	39	unrelated	unrelated	ADJ
ftr-465	754	40	businesses	business	NOUN
ftr-465	754	41	the	the	DET
ftr-465	754	42	option	option	NOUN
ftr-465	754	43	to	to	PART
ftr-465	754	44	distribute	distribute	VERB
ftr-465	754	45	a	a	DET
ftr-465	754	46	tax	tax	NOUN
ftr-465	754	47	equivalent	equivalent	ADJ
ftr-465	754	48	amount	amount	NOUN
ftr-465	754	49	to	to	ADP
ftr-465	754	50	their	their	PRON
ftr-465	754	51	501(c)(3	501(c)(3	NOUN
ftr-465	754	52	)	)	PUNCT
ftr-465	754	53	owners	owner	NOUN
ftr-465	754	54	in	in	ADP
ftr-465	754	55	lieu	lieu	NOUN
ftr-465	754	56	of	of	ADP
ftr-465	754	57	paying	pay	VERB
ftr-465	754	58	the	the	DET
ftr-465	754	59	tax	tax	NOUN
ftr-465	754	60	to	to	ADP
ftr-465	754	61	the	the	DET
ftr-465	754	62	government	government	NOUN
ftr-465	754	63	?	?	PUNCT
ftr-465	755	1	commentators	commentator	NOUN
ftr-465	755	2	who	who	PRON
ftr-465	755	3	justify	justify	VERB
ftr-465	755	4	the	the	DET
ftr-465	755	5	exemption	exemption	NOUN
ftr-465	755	6	afforded	afford	VERB
ftr-465	755	7	related	related	ADJ
ftr-465	755	8	activities	activity	NOUN
ftr-465	755	9	directly	directly	ADV
ftr-465	755	10	furthering	further	VERB
ftr-465	755	11	the	the	DET
ftr-465	755	12	charitable	charitable	ADJ
ftr-465	755	13	purposes	purpose	NOUN
ftr-465	755	14	of	of	ADP
ftr-465	755	15	the	the	DET
ftr-465	755	16	organization	organization	NOUN
ftr-465	755	17	on	on	ADP
ftr-465	755	18	the	the	DET
ftr-465	755	19	grounds	ground	NOUN
ftr-465	755	20	of	of	ADP
ftr-465	755	21	democratic	democratic	ADJ
ftr-465	755	22	decentralization	decentralization	NOUN
ftr-465	755	23	may	may	AUX
ftr-465	755	24	be	be	AUX
ftr-465	755	25	reluctant	reluctant	ADJ
ftr-465	755	26	to	to	PART
ftr-465	755	27	extend	extend	VERB
ftr-465	755	28	the	the	DET
ftr-465	755	29	same	same	ADJ
ftr-465	755	30	rationale	rationale	NOUN
ftr-465	755	31	for	for	ADP
ftr-465	755	32	the	the	DET
ftr-465	755	33	benefit	benefit	NOUN
ftr-465	755	34	of	of	ADP
ftr-465	755	35	feeders	feeder	NOUN
ftr-465	755	36	and	and	CCONJ
ftr-465	755	37	unrelated	unrelated	ADJ
ftr-465	755	38	businesses	business	NOUN
ftr-465	755	39	indirectly	indirectly	ADV
ftr-465	755	40	furthering	further	VERB
ftr-465	755	41	the	the	DET
ftr-465	755	42	same	same	ADJ
ftr-465	755	43	purposes	purpose	NOUN
ftr-465	755	44	.	.	PUNCT
ftr-465	756	1	collection	collection	NOUN
ftr-465	756	2	of	of	ADP
ftr-465	756	3	the	the	DET
ftr-465	756	4	tax	tax	NOUN
ftr-465	756	5	otherwise	otherwise	ADV
ftr-465	756	6	lost	lose	VERB
ftr-465	756	7	through	through	ADP
ftr-465	756	8	exercise	exercise	NOUN
ftr-465	756	9	of	of	ADP
ftr-465	756	10	the	the	DET
ftr-465	756	11	credit	credit	NOUN
ftr-465	756	12	may	may	AUX
ftr-465	756	13	be	be	AUX
ftr-465	756	14	justified	justify	VERB
ftr-465	756	15	not	not	PART
ftr-465	756	16	only	only	ADV
ftr-465	756	17	for	for	ADP
ftr-465	756	18	the	the	DET
ftr-465	756	19	reason	reason	NOUN
ftr-465	756	20	that	that	PRON
ftr-465	756	21	the	the	DET
ftr-465	756	22	federal	federal	ADJ
ftr-465	756	23	government	government	NOUN
ftr-465	756	24	needs	need	VERB
ftr-465	756	25	revenue	revenue	NOUN
ftr-465	756	26	,	,	PUNCT
ftr-465	756	27	but	but	CCONJ
ftr-465	756	28	also	also	ADV
ftr-465	756	29	in	in	ADP
ftr-465	756	30	support	support	NOUN
ftr-465	756	31	of	of	ADP
ftr-465	756	32	the	the	DET
ftr-465	756	33	principle	principle	NOUN
ftr-465	756	34	that	that	SCONJ
ftr-465	756	35	congress	congress	PROPN
ftr-465	756	36	has	have	AUX
ftr-465	756	37	the	the	DET
ftr-465	756	38	duty	duty	NOUN
ftr-465	756	39	to	to	PART
ftr-465	756	40	allocate	allocate	VERB
ftr-465	756	41	the	the	DET
ftr-465	756	42	tax	tax	NOUN
ftr-465	756	43	dollars	dollar	NOUN
ftr-465	756	44	collected	collect	VERB
ftr-465	756	45	in	in	ADP
ftr-465	756	46	accordance	accordance	NOUN
ftr-465	756	47	with	with	ADP
ftr-465	756	48	national	national	ADJ
ftr-465	756	49	priorities	priority	NOUN
ftr-465	756	50	determined	determine	VERB
ftr-465	756	51	through	through	ADP
ftr-465	756	52	public	public	ADJ
ftr-465	756	53	debate	debate	NOUN
ftr-465	756	54	.	.	PUNCT
ftr-465	757	1	the	the	DET
ftr-465	757	2	public	public	ADJ
ftr-465	757	3	debate	debate	NOUN
ftr-465	757	4	must	must	AUX
ftr-465	757	5	,	,	PUNCT
ftr-465	757	6	nevertheless	nevertheless	ADV
ftr-465	757	7	,	,	PUNCT
ftr-465	757	8	reckon	reckon	VERB
ftr-465	757	9	with	with	ADP
ftr-465	757	10	the	the	DET
ftr-465	757	11	fact	fact	NOUN
ftr-465	757	12	that	that	SCONJ
ftr-465	757	13	two	two	NUM
ftr-465	757	14	sources	source	NOUN
ftr-465	757	15	of	of	ADP
ftr-465	757	16	revenue	revenue	NOUN
ftr-465	757	17	historically	historically	ADV
ftr-465	757	18	relied	rely	VERB
ftr-465	757	19	upon	upon	SCONJ
ftr-465	757	20	by	by	ADP
ftr-465	757	21	the	the	DET
ftr-465	757	22	nonprofit	nonprofit	ADJ
ftr-465	757	23	,	,	PUNCT
ftr-465	757	24	charitable	charitable	ADJ
ftr-465	757	25	sector	sector	NOUN
ftr-465	757	26	for	for	ADP
ftr-465	757	27	financial	financial	ADJ
ftr-465	757	28	survival	survival	NOUN
ftr-465	757	29	--	--	PUNCT
ftr-465	757	30	contributions	contribution	NOUN
ftr-465	757	31	from	from	ADP
ftr-465	757	32	the	the	DET
ftr-465	757	33	public	public	NOUN
ftr-465	757	34	and	and	CCONJ
ftr-465	757	35	grants	grant	NOUN
ftr-465	757	36	from	from	ADP
ftr-465	757	37	the	the	DET
ftr-465	757	38	114	114	NUM
ftr-465	757	39	.	.	PUNCT
ftr-465	758	1	see	see	VERB
ftr-465	758	2	bittker	bittker	NOUN
ftr-465	758	3	&	&	CCONJ
ftr-465	758	4	rahdert	rahdert	PROPN
ftr-465	758	5	,	,	PUNCT
ftr-465	758	6	supra	supra	PROPN
ftr-465	758	7	note	note	NOUN
ftr-465	758	8	13	13	NUM
ftr-465	758	9	,	,	PUNCT
ftr-465	758	10	at	at	ADP
ftr-465	758	11	325	325	NUM
ftr-465	758	12	-	-	SYM
ftr-465	758	13	26	26	NUM
ftr-465	758	14	(	(	PUNCT
ftr-465	758	15	commenting	comment	VERB
ftr-465	758	16	on	on	ADP
ftr-465	758	17	the	the	DET
ftr-465	758	18	taxation	taxation	NOUN
ftr-465	758	19	of	of	ADP
ftr-465	758	20	unrelated	unrelated	ADJ
ftr-465	758	21	business	business	NOUN
ftr-465	758	22	income	income	NOUN
ftr-465	758	23	)	)	PUNCT
ftr-465	758	24	.	.	PUNCT
ftr-465	759	1	by	by	ADP
ftr-465	759	2	reducing	reduce	VERB
ftr-465	759	3	the	the	DET
ftr-465	759	4	amount	amount	NOUN
ftr-465	759	5	that	that	PRON
ftr-465	759	6	the	the	DET
ftr-465	759	7	exempt	exempt	ADJ
ftr-465	759	8	organization	organization	NOUN
ftr-465	759	9	can	can	AUX
ftr-465	759	10	apply	apply	VERB
ftr-465	759	11	to	to	ADP
ftr-465	759	12	its	its	PRON
ftr-465	759	13	charitable	charitable	ADJ
ftr-465	759	14	or	or	CCONJ
ftr-465	759	15	other	other	ADJ
ftr-465	759	16	purposes	purpose	NOUN
ftr-465	759	17	,	,	PUNCT
ftr-465	759	18	the	the	DET
ftr-465	759	19	tax	tax	NOUN
ftr-465	759	20	necessarily	necessarily	ADV
ftr-465	759	21	burdens	burden	VERB
ftr-465	759	22	the	the	DET
ftr-465	759	23	beneficiaries	beneficiary	NOUN
ftr-465	759	24	of	of	ADP
ftr-465	759	25	these	these	DET
ftr-465	759	26	activities	activity	NOUN
ftr-465	759	27	,	,	PUNCT
ftr-465	759	28	and	and	CCONJ
ftr-465	759	29	their	their	PRON
ftr-465	759	30	ability	ability	NOUN
ftr-465	759	31	to	to	PART
ftr-465	759	32	pay	pay	VERB
ftr-465	759	33	ought	ought	AUX
ftr-465	759	34	to	to	PART
ftr-465	759	35	be	be	AUX
ftr-465	759	36	considered	consider	VERB
ftr-465	759	37	in	in	ADP
ftr-465	759	38	deciding	decide	VERB
ftr-465	759	39	whether	whether	SCONJ
ftr-465	759	40	and	and	CCONJ
ftr-465	759	41	to	to	ADP
ftr-465	759	42	what	what	DET
ftr-465	759	43	extent	extent	NOUN
ftr-465	759	44	to	to	PART
ftr-465	759	45	impose	impose	VERB
ftr-465	759	46	the	the	DET
ftr-465	759	47	tax	tax	NOUN
ftr-465	759	48	.	.	PUNCT
ftr-465	760	1	yet	yet	CCONJ
ftr-465	760	2	it	it	PRON
ftr-465	760	3	was	be	AUX
ftr-465	760	4	evidently	evidently	ADV
ftr-465	760	5	never	never	ADV
ftr-465	760	6	suggested	suggest	VERB
ftr-465	760	7	during	during	ADP
ftr-465	760	8	the	the	DET
ftr-465	760	9	1950	1950	NUM
ftr-465	760	10	and	and	CCONJ
ftr-465	760	11	1969	1969	NUM
ftr-465	760	12	debates	debate	NOUN
ftr-465	760	13	that	that	PRON
ftr-465	760	14	the	the	DET
ftr-465	760	15	tax	tax	NOUN
ftr-465	760	16	on	on	ADP
ftr-465	760	17	the	the	DET
ftr-465	760	18	unrelated	unrelated	ADJ
ftr-465	760	19	business	business	NOUN
ftr-465	760	20	income	income	NOUN
ftr-465	760	21	of	of	ADP
ftr-465	760	22	charitable	charitable	ADJ
ftr-465	760	23	organizations	organization	NOUN
ftr-465	760	24	reflected	reflect	VERB
ftr-465	760	25	the	the	DET
ftr-465	760	26	ability	ability	NOUN
ftr-465	760	27	to	to	PART
ftr-465	760	28	pay	pay	VERB
ftr-465	760	29	of	of	ADP
ftr-465	760	30	those	those	PRON
ftr-465	760	31	affected	affect	VERB
ftr-465	760	32	by	by	ADP
ftr-465	760	33	it	it	PRON
ftr-465	760	34	.	.	PUNCT
ftr-465	761	1	almost	almost	ADV
ftr-465	761	2	certainly	certainly	ADV
ftr-465	761	3	,	,	PUNCT
ftr-465	761	4	we	we	PRON
ftr-465	761	5	believe	believe	VERB
ftr-465	761	6	,	,	PUNCT
ftr-465	761	7	it	it	PRON
ftr-465	761	8	did	do	VERB
ftr-465	761	9	not	not	PART
ftr-465	761	10	,	,	PUNCT
ftr-465	761	11	and	and	CCONJ
ftr-465	761	12	thus	thus	ADV
ftr-465	761	13	made	make	VERB
ftr-465	761	14	the	the	DET
ftr-465	761	15	income	income	NOUN
ftr-465	761	16	tax	tax	NOUN
ftr-465	761	17	more	more	ADV
ftr-465	761	18	regressive	regressive	ADJ
ftr-465	761	19	.	.	PUNCT
ftr-465	762	1	i	i	PRON
ftr-465	762	2	d.	d.	VERB
ftr-465	762	3	the	the	DET
ftr-465	762	4	incidence	incidence	NOUN
ftr-465	762	5	of	of	ADP
ftr-465	762	6	the	the	DET
ftr-465	762	7	ubit	ubit	NOUN
ftr-465	762	8	is	be	AUX
ftr-465	762	9	also	also	ADV
ftr-465	762	10	of	of	ADP
ftr-465	762	11	importance	importance	NOUN
ftr-465	762	12	for	for	ADP
ftr-465	762	13	policy	policy	NOUN
ftr-465	762	14	analysis	analysis	NOUN
ftr-465	762	15	....	....	PUNCT
ftr-465	763	1	perhaps	perhaps	ADV
ftr-465	763	2	some	some	DET
ftr-465	763	3	portion	portion	NOUN
ftr-465	763	4	of	of	ADP
ftr-465	763	5	the	the	DET
ftr-465	763	6	tax	tax	NOUN
ftr-465	763	7	would	would	AUX
ftr-465	763	8	fall	fall	VERB
ftr-465	763	9	on	on	ADP
ftr-465	763	10	donors	donor	NOUN
ftr-465	763	11	or	or	CCONJ
ftr-465	763	12	grantmakers	grantmaker	NOUN
ftr-465	763	13	or	or	CCONJ
ftr-465	763	14	charitable	charitable	ADJ
ftr-465	763	15	-	-	PUNCT
ftr-465	763	16	service	service	NOUN
ftr-465	763	17	recipients	recipient	NOUN
ftr-465	763	18	,	,	PUNCT
ftr-465	763	19	not	not	PART
ftr-465	763	20	just	just	ADV
ftr-465	763	21	on	on	ADP
ftr-465	763	22	paying	pay	VERB
ftr-465	763	23	consumers	consumer	NOUN
ftr-465	763	24	,	,	PUNCT
ftr-465	763	25	owners	owner	NOUN
ftr-465	763	26	,	,	PUNCT
ftr-465	763	27	or	or	CCONJ
ftr-465	763	28	suppliers	supplier	NOUN
ftr-465	763	29	of	of	ADP
ftr-465	763	30	capital	capital	NOUN
ftr-465	763	31	and	and	CCONJ
ftr-465	763	32	labor	labor	NOUN
ftr-465	763	33	.	.	PUNCT
ftr-465	764	1	this	this	DET
ftr-465	764	2	subject	subject	NOUN
ftr-465	764	3	has	have	AUX
ftr-465	764	4	,	,	PUNCT
ftr-465	764	5	to	to	ADP
ftr-465	764	6	my	my	PRON
ftr-465	764	7	knowledge	knowledge	NOUN
ftr-465	764	8	,	,	PUNCT
ftr-465	764	9	received	receive	VERB
ftr-465	764	10	no	no	DET
ftr-465	764	11	attention	attention	NOUN
ftr-465	764	12	in	in	ADP
ftr-465	764	13	the	the	DET
ftr-465	764	14	literature	literature	NOUN
ftr-465	764	15	.	.	PUNCT
ftr-465	765	1	steinberg	steinberg	PROPN
ftr-465	765	2	,	,	PUNCT
ftr-465	765	3	supra	supra	PROPN
ftr-465	765	4	note	note	PROPN
ftr-465	765	5	25	25	NUM
ftr-465	765	6	,	,	PUNCT
ftr-465	765	7	at	at	ADP
ftr-465	765	8	354	354	NUM
ftr-465	765	9	.	.	PUNCT
ftr-465	765	10	115	115	NUM
ftr-465	765	11	.	.	PUNCT
ftr-465	766	1	current	current	ADJ
ftr-465	766	2	data	datum	NOUN
ftr-465	766	3	applicable	applicable	ADJ
ftr-465	766	4	to	to	ADP
ftr-465	766	5	501(c)(3	501(c)(3	NOUN
ftr-465	766	6	)	)	PUNCT
ftr-465	766	7	organizations	organization	NOUN
ftr-465	766	8	is	be	AUX
ftr-465	766	9	insufficient	insufficient	ADJ
ftr-465	766	10	to	to	PART
ftr-465	766	11	determine	determine	VERB
ftr-465	766	12	what	what	PRON
ftr-465	766	13	the	the	DET
ftr-465	766	14	tax	tax	NOUN
ftr-465	766	15	liability	liability	NOUN
ftr-465	766	16	of	of	ADP
ftr-465	766	17	feeders	feeder	NOUN
ftr-465	766	18	and	and	CCONJ
ftr-465	766	19	unrelated	unrelated	ADJ
ftr-465	766	20	businesses	business	NOUN
ftr-465	766	21	would	would	AUX
ftr-465	766	22	be	be	AUX
ftr-465	766	23	on	on	ADP
ftr-465	766	24	a	a	DET
ftr-465	766	25	composite	composite	ADJ
ftr-465	766	26	basis	basis	NOUN
ftr-465	766	27	if	if	SCONJ
ftr-465	766	28	the	the	DET
ftr-465	766	29	maximum	maximum	ADJ
ftr-465	766	30	25	25	NUM
ftr-465	766	31	%	%	NOUN
ftr-465	766	32	of	of	ADP
ftr-465	766	33	investment	investment	NOUN
ftr-465	766	34	assets	asset	NOUN
ftr-465	766	35	were	be	AUX
ftr-465	766	36	invested	invest	VERB
ftr-465	766	37	in	in	ADP
ftr-465	766	38	feeders	feeder	NOUN
ftr-465	766	39	and	and	CCONJ
ftr-465	766	40	unrelated	unrelated	ADJ
ftr-465	766	41	businesses	business	NOUN
ftr-465	766	42	.	.	PUNCT
ftr-465	767	1	moreover	moreover	ADV
ftr-465	767	2	,	,	PUNCT
ftr-465	767	3	current	current	ADJ
ftr-465	767	4	data	datum	NOUN
ftr-465	767	5	is	be	AUX
ftr-465	767	6	insufficient	insufficient	ADJ
ftr-465	767	7	to	to	PART
ftr-465	767	8	determine	determine	VERB
ftr-465	767	9	on	on	ADP
ftr-465	767	10	a	a	DET
ftr-465	767	11	composite	composite	ADJ
ftr-465	767	12	basis	basis	NOUN
ftr-465	767	13	(	(	PUNCT
ftr-465	767	14	i	i	NOUN
ftr-465	767	15	)	)	PUNCT
ftr-465	767	16	the	the	DET
ftr-465	767	17	ratio	ratio	NOUN
ftr-465	767	18	of	of	ADP
ftr-465	767	19	distributions	distribution	NOUN
ftr-465	767	20	received	receive	VERB
ftr-465	767	21	from	from	ADP
ftr-465	767	22	feeders	feeder	NOUN
ftr-465	767	23	and	and	CCONJ
ftr-465	767	24	unrelated	unrelated	ADJ
ftr-465	767	25	businesses	business	NOUN
ftr-465	767	26	to	to	ADP
ftr-465	767	27	gross	gross	ADJ
ftr-465	767	28	receipts	receipt	NOUN
ftr-465	767	29	received	receive	VERB
ftr-465	767	30	by	by	ADP
ftr-465	767	31	501(c)(3	501(c)(3	NOUN
ftr-465	767	32	)	)	PUNCT
ftr-465	767	33	organizations	organization	NOUN
ftr-465	767	34	from	from	ADP
ftr-465	767	35	all	all	DET
ftr-465	767	36	sources	source	NOUN
ftr-465	767	37	,	,	PUNCT
ftr-465	767	38	and	and	CCONJ
ftr-465	767	39	(	(	PUNCT
ftr-465	767	40	ii	ii	NOUN
ftr-465	767	41	)	)	PUNCT
ftr-465	767	42	net	net	ADJ
ftr-465	767	43	operating	operating	NOUN
ftr-465	767	44	losses	loss	NOUN
ftr-465	767	45	(	(	PUNCT
ftr-465	767	46	as	as	SCONJ
ftr-465	767	47	defined	define	VERB
ftr-465	767	48	in	in	ADP
ftr-465	767	49	appendix	appendix	NOUN
ftr-465	767	50	a	a	PRON
ftr-465	767	51	)	)	PUNCT
ftr-465	767	52	incurred	incur	VERB
ftr-465	767	53	by	by	ADP
ftr-465	767	54	501(c)(3	501(c)(3	NOUN
ftr-465	767	55	)	)	PUNCT
ftr-465	767	56	organizations	organization	NOUN
ftr-465	767	57	in	in	ADP
ftr-465	767	58	the	the	DET
ftr-465	767	59	conduct	conduct	NOUN
ftr-465	767	60	of	of	ADP
ftr-465	767	61	their	their	PRON
ftr-465	767	62	related	related	ADJ
ftr-465	767	63	activities	activity	NOUN
ftr-465	767	64	.	.	PUNCT
ftr-465	768	1	cf	cf	NOUN
ftr-465	768	2	.	.	PUNCT
ftr-465	769	1	statistics	statistic	NOUN
ftr-465	769	2	of	of	ADP
ftr-465	769	3	income	income	NOUN
ftr-465	769	4	bulletin	bulletin	NOUN
ftr-465	769	5	,	,	PUNCT
ftr-465	769	6	internal	internal	ADJ
ftr-465	769	7	revenue	revenue	NOUN
ftr-465	769	8	service	service	NOUN
ftr-465	769	9	,	,	PUNCT
ftr-465	769	10	spring	spring	NOUN
ftr-465	769	11	1995	1995	NUM
ftr-465	769	12	and	and	CCONJ
ftr-465	769	13	spring	spring	NOUN
ftr-465	769	14	1996	1996	NUM
ftr-465	769	15	.	.	PUNCT
ftr-465	770	1	[	[	X
ftr-465	770	2	vol	vol	NOUN
ftr-465	770	3	3:7	3:7	NUM
ftr-465	770	4	unfair	unfair	ADJ
ftr-465	770	5	business	business	NOUN
ftr-465	770	6	competition	competition	NOUN
ftr-465	770	7	federal	federal	ADJ
ftr-465	770	8	government	government	NOUN
ftr-465	770	9	-	-	PUNCT
ftr-465	770	10	have	have	AUX
ftr-465	770	11	in	in	ADP
ftr-465	770	12	recent	recent	ADJ
ftr-465	770	13	years	year	NOUN
ftr-465	770	14	diminished	diminish	VERB
ftr-465	770	15	as	as	ADP
ftr-465	770	16	a	a	DET
ftr-465	770	17	percentage	percentage	NOUN
ftr-465	770	18	of	of	ADP
ftr-465	770	19	total	total	ADJ
ftr-465	770	20	revenue	revenue	NOUN
ftr-465	770	21	and	and	CCONJ
ftr-465	770	22	threaten	threaten	VERB
ftr-465	770	23	to	to	PART
ftr-465	770	24	shrink	shrink	VERB
ftr-465	770	25	even	even	ADV
ftr-465	770	26	more	more	ADV
ftr-465	770	27	significantly	significantly	ADV
ftr-465	770	28	in	in	ADP
ftr-465	770	29	the	the	DET
ftr-465	770	30	future	future	NOUN
ftr-465	770	31	.	.	PUNCT
ftr-465	771	1	charitable	charitable	ADJ
ftr-465	771	2	contributions	contribution	NOUN
ftr-465	771	3	to	to	ADP
ftr-465	771	4	501(c)(3	501(c)(3	NUM
ftr-465	771	5	)	)	PUNCT
ftr-465	771	6	organizations	organization	NOUN
ftr-465	771	7	dipped	dip	VERB
ftr-465	771	8	from	from	ADP
ftr-465	771	9	36	36	NUM
ftr-465	771	10	%	%	NOUN
ftr-465	771	11	of	of	ADP
ftr-465	771	12	total	total	ADJ
ftr-465	771	13	revenue	revenue	NOUN
ftr-465	771	14	from	from	ADP
ftr-465	771	15	all	all	DET
ftr-465	771	16	sources	source	NOUN
ftr-465	771	17	in	in	ADP
ftr-465	771	18	1946	1946	NUM
ftr-465	771	19	to	to	ADP
ftr-465	771	20	18	18	NUM
ftr-465	771	21	%	%	NOUN
ftr-465	771	22	in	in	ADP
ftr-465	771	23	1982	1982	NUM
ftr-465	771	24	.	.	PUNCT
ftr-465	772	1	'	'	NUM
ftr-465	772	2	16	16	NUM
ftr-465	772	3	although	although	SCONJ
ftr-465	772	4	the	the	DET
ftr-465	772	5	cause	cause	NOUN
ftr-465	772	6	is	be	AUX
ftr-465	772	7	not	not	PART
ftr-465	772	8	certain	certain	ADJ
ftr-465	772	9	,	,	PUNCT
ftr-465	772	10	studies	study	NOUN
ftr-465	772	11	indicate	indicate	VERB
ftr-465	772	12	that	that	SCONJ
ftr-465	772	13	federal	federal	ADJ
ftr-465	772	14	taxes	taxis	NOUN
ftr-465	772	15	,	,	PUNCT
ftr-465	772	16	in	in	ADP
ftr-465	772	17	particular	particular	ADJ
ftr-465	772	18	the	the	DET
ftr-465	772	19	charitable	charitable	ADJ
ftr-465	772	20	contribution	contribution	NOUN
ftr-465	772	21	deduction	deduction	NOUN
ftr-465	772	22	available	available	ADJ
ftr-465	772	23	to	to	ADP
ftr-465	772	24	itemizers	itemizer	NOUN
ftr-465	772	25	,	,	PUNCT
ftr-465	772	26	the	the	DET
ftr-465	772	27	interplay	interplay	NOUN
ftr-465	772	28	of	of	ADP
ftr-465	772	29	this	this	DET
ftr-465	772	30	deduction	deduction	NOUN
ftr-465	772	31	with	with	ADP
ftr-465	772	32	the	the	DET
ftr-465	772	33	standard	standard	ADJ
ftr-465	772	34	deduction	deduction	NOUN
ftr-465	772	35	,	,	PUNCT
ftr-465	772	36	and	and	CCONJ
ftr-465	772	37	,	,	PUNCT
ftr-465	772	38	to	to	ADP
ftr-465	772	39	some	some	DET
ftr-465	772	40	extent	extent	NOUN
ftr-465	772	41	,	,	PUNCT
ftr-465	772	42	marginal	marginal	ADJ
ftr-465	772	43	tax	tax	NOUN
ftr-465	772	44	rates	rate	NOUN
ftr-465	772	45	,	,	PUNCT
ftr-465	772	46	affect	affect	VERB
ftr-465	772	47	the	the	DET
ftr-465	772	48	size	size	NOUN
ftr-465	772	49	of	of	ADP
ftr-465	772	50	charitable	charitable	ADJ
ftr-465	772	51	gifts	gift	NOUN
ftr-465	772	52	and	and	CCONJ
ftr-465	772	53	the	the	DET
ftr-465	772	54	type	type	NOUN
ftr-465	772	55	of	of	ADP
ftr-465	772	56	recipient	recipient	NOUN
ftr-465	772	57	.	.	PUNCT
ftr-465	773	1	taxpayers	taxpayer	NOUN
ftr-465	773	2	in	in	ADP
ftr-465	773	3	the	the	DET
ftr-465	773	4	highest	high	ADJ
ftr-465	773	5	tax	tax	NOUN
ftr-465	773	6	brackets	bracket	NOUN
ftr-465	773	7	are	be	AUX
ftr-465	773	8	most	most	ADV
ftr-465	773	9	affected	affect	VERB
ftr-465	773	10	by	by	ADP
ftr-465	773	11	a	a	DET
ftr-465	773	12	decline	decline	NOUN
ftr-465	773	13	in	in	ADP
ftr-465	773	14	marginal	marginal	ADJ
ftr-465	773	15	rates	rate	NOUN
ftr-465	773	16	.	.	PUNCT
ftr-465	774	1	the	the	DET
ftr-465	774	2	top	top	ADJ
ftr-465	774	3	marginal	marginal	ADJ
ftr-465	774	4	income	income	NOUN
ftr-465	774	5	tax	tax	NOUN
ftr-465	774	6	bracket	bracket	NOUN
ftr-465	774	7	decreased	decrease	VERB
ftr-465	774	8	from	from	ADP
ftr-465	774	9	91	91	NUM
ftr-465	774	10	%	%	NOUN
ftr-465	774	11	in	in	ADP
ftr-465	774	12	1946	1946	NUM
ftr-465	774	13	to	to	ADP
ftr-465	774	14	50	50	NUM
ftr-465	774	15	%	%	NOUN
ftr-465	774	16	in	in	ADP
ftr-465	774	17	1982	1982	NUM
ftr-465	774	18	.	.	PUNCT
ftr-465	775	1	for	for	ADP
ftr-465	775	2	taxable	taxable	ADJ
ftr-465	775	3	years	year	NOUN
ftr-465	775	4	beginning	begin	VERB
ftr-465	775	5	in	in	ADP
ftr-465	775	6	1988	1988	NUM
ftr-465	775	7	the	the	DET
ftr-465	775	8	top	top	ADJ
ftr-465	775	9	marginal	marginal	ADJ
ftr-465	775	10	income	income	NOUN
ftr-465	775	11	tax	tax	NOUN
ftr-465	775	12	bracket	bracket	NOUN
ftr-465	775	13	decreased	decrease	VERB
ftr-465	775	14	even	even	ADV
ftr-465	775	15	further	far	ADV
ftr-465	775	16	to	to	ADP
ftr-465	775	17	28	28	NUM
ftr-465	775	18	%	%	NOUN
ftr-465	775	19	,	,	PUNCT
ftr-465	775	20	with	with	ADP
ftr-465	775	21	each	each	DET
ftr-465	775	22	decrease	decrease	NOUN
ftr-465	775	23	representing	represent	VERB
ftr-465	775	24	a	a	DET
ftr-465	775	25	tax	tax	NOUN
ftr-465	775	26	disincentive	disincentive	NOUN
ftr-465	775	27	for	for	ADP
ftr-465	775	28	a	a	DET
ftr-465	775	29	high	high	ADJ
ftr-465	775	30	bracket	bracket	NOUN
ftr-465	775	31	taxpayer	taxpayer	NOUN
ftr-465	775	32	to	to	PART
ftr-465	775	33	contribute	contribute	VERB
ftr-465	775	34	to	to	ADP
ftr-465	775	35	a	a	DET
ftr-465	775	36	501(c)(3	501(c)(3	NUM
ftr-465	775	37	)	)	PUNCT
ftr-465	775	38	organization	organization	NOUN
ftr-465	775	39	because	because	SCONJ
ftr-465	775	40	of	of	ADP
ftr-465	775	41	the	the	DET
ftr-465	775	42	diminished	diminished	ADJ
ftr-465	775	43	tax	tax	NOUN
ftr-465	775	44	savings	saving	NOUN
ftr-465	775	45	generated	generate	VERB
ftr-465	775	46	by	by	ADP
ftr-465	775	47	the	the	DET
ftr-465	775	48	charitable	charitable	ADJ
ftr-465	775	49	contribution	contribution	NOUN
ftr-465	775	50	deduction	deduction	NOUN
ftr-465	775	51	.	.	PUNCT
ftr-465	776	1	proposals	proposal	NOUN
ftr-465	776	2	to	to	PART
ftr-465	776	3	eliminate	eliminate	VERB
ftr-465	776	4	the	the	DET
ftr-465	776	5	charitable	charitable	ADJ
ftr-465	776	6	contribution	contribution	NOUN
ftr-465	776	7	deduction	deduction	NOUN
ftr-465	776	8	altogether	altogether	ADV
ftr-465	776	9	through	through	ADP
ftr-465	776	10	the	the	DET
ftr-465	776	11	enactment	enactment	NOUN
ftr-465	776	12	of	of	ADP
ftr-465	776	13	a	a	DET
ftr-465	776	14	flat	flat	ADJ
ftr-465	776	15	tax	tax	NOUN
ftr-465	776	16	(	(	PUNCT
ftr-465	776	17	without	without	ADP
ftr-465	776	18	replacing	replace	VERB
ftr-465	776	19	the	the	DET
ftr-465	776	20	deduction	deduction	NOUN
ftr-465	776	21	with	with	ADP
ftr-465	776	22	a	a	DET
ftr-465	776	23	credit	credit	NOUN
ftr-465	776	24	)	)	PUNCT
ftr-465	776	25	seriously	seriously	ADV
ftr-465	776	26	threaten	threaten	VERB
ftr-465	776	27	the	the	DET
ftr-465	776	28	revenue	revenue	NOUN
ftr-465	776	29	stream	stream	NOUN
ftr-465	776	30	from	from	ADP
ftr-465	776	31	public	public	ADJ
ftr-465	776	32	and	and	CCONJ
ftr-465	776	33	corporate	corporate	ADJ
ftr-465	776	34	gifts	gift	NOUN
ftr-465	776	35	historically	historically	ADV
ftr-465	776	36	relied	rely	VERB
ftr-465	776	37	upon	upon	SCONJ
ftr-465	776	38	by	by	ADP
ftr-465	776	39	the	the	DET
ftr-465	776	40	charitable	charitable	ADJ
ftr-465	776	41	,	,	PUNCT
ftr-465	776	42	nonprofit	nonprofit	ADJ
ftr-465	776	43	sector	sector	NOUN
ftr-465	776	44	for	for	ADP
ftr-465	776	45	financial	financial	ADJ
ftr-465	776	46	viability	viability	NOUN
ftr-465	776	47	.	.	PUNCT
ftr-465	777	1	"17	"17	NOUN
ftr-465	778	1	as	as	SCONJ
ftr-465	778	2	private	private	ADJ
ftr-465	778	3	donations	donation	NOUN
ftr-465	778	4	as	as	ADP
ftr-465	778	5	a	a	DET
ftr-465	778	6	percent	percent	NOUN
ftr-465	778	7	of	of	ADP
ftr-465	778	8	total	total	ADJ
ftr-465	778	9	revenue	revenue	NOUN
ftr-465	778	10	have	have	AUX
ftr-465	778	11	diminished	diminish	VERB
ftr-465	778	12	,	,	PUNCT
ftr-465	778	13	federal	federal	ADJ
ftr-465	778	14	government	government	NOUN
ftr-465	778	15	support	support	NOUN
ftr-465	778	16	of	of	ADP
ftr-465	778	17	activities	activity	NOUN
ftr-465	778	18	conducted	conduct	VERB
ftr-465	778	19	by	by	ADP
ftr-465	778	20	501(c)(3	501(c)(3	NOUN
ftr-465	778	21	)	)	PUNCT
ftr-465	778	22	organizations	organization	NOUN
ftr-465	778	23	continues	continue	VERB
ftr-465	778	24	to	to	PART
ftr-465	778	25	be	be	AUX
ftr-465	778	26	dictated	dictate	VERB
ftr-465	778	27	by	by	ADP
ftr-465	778	28	the	the	DET
ftr-465	778	29	prevailing	prevail	VERB
ftr-465	778	30	political	political	ADJ
ftr-465	778	31	philosophy	philosophy	NOUN
ftr-465	778	32	in	in	ADP
ftr-465	778	33	congress	congress	PROPN
ftr-465	778	34	and	and	CCONJ
ftr-465	778	35	the	the	DET
ftr-465	778	36	nation	nation	NOUN
ftr-465	778	37	and	and	CCONJ
ftr-465	778	38	therefore	therefore	ADV
ftr-465	778	39	remains	remain	VERB
ftr-465	778	40	an	an	DET
ftr-465	778	41	unreliable	unreliable	ADJ
ftr-465	778	42	source	source	NOUN
ftr-465	778	43	for	for	ADP
ftr-465	778	44	funding	funding	NOUN
ftr-465	778	45	as	as	ADV
ftr-465	778	46	well	well	ADV
ftr-465	778	47	.	.	PUNCT
ftr-465	779	1	as	as	ADP
ftr-465	779	2	a	a	DET
ftr-465	779	3	case	case	NOUN
ftr-465	779	4	in	in	ADP
ftr-465	779	5	point	point	NOUN
ftr-465	779	6	,	,	PUNCT
ftr-465	779	7	"	"	PUNCT
ftr-465	779	8	between	between	ADP
ftr-465	779	9	1982	1982	NUM
ftr-465	779	10	and	and	CCONJ
ftr-465	779	11	1984	1984	NUM
ftr-465	779	12	,	,	PUNCT
ftr-465	779	13	federal	federal	ADJ
ftr-465	779	14	spending	spending	NOUN
ftr-465	779	15	for	for	ADP
ftr-465	779	16	activities	activity	NOUN
ftr-465	779	17	supported	support	VERB
ftr-465	779	18	by	by	ADP
ftr-465	779	19	human	human	ADJ
ftr-465	779	20	service	service	NOUN
ftr-465	779	21	nonprofits	nonprofit	NOUN
ftr-465	779	22	declined	decline	VERB
ftr-465	779	23	an	an	DET
ftr-465	779	24	estimated	estimate	VERB
ftr-465	779	25	$	$	SYM
ftr-465	779	26	42	42	NUM
ftr-465	779	27	billion	billion	NUM
ftr-465	779	28	.	.	PUNCT
ftr-465	780	1	"	"	PUNCT
ftr-465	780	2	'	'	PUNCT
ftr-465	780	3	18	18	NUM
ftr-465	780	4	finally	finally	ADV
ftr-465	780	5	,	,	PUNCT
ftr-465	780	6	although	although	SCONJ
ftr-465	780	7	the	the	DET
ftr-465	780	8	size	size	NOUN
ftr-465	780	9	of	of	ADP
ftr-465	780	10	the	the	DET
ftr-465	780	11	average	average	ADJ
ftr-465	780	12	endowment	endowment	NOUN
ftr-465	780	13	fund	fund	NOUN
ftr-465	780	14	of	of	ADP
ftr-465	780	15	colleges	college	NOUN
ftr-465	780	16	and	and	CCONJ
ftr-465	780	17	universities	university	NOUN
ftr-465	780	18	may	may	AUX
ftr-465	780	19	have	have	AUX
ftr-465	780	20	increased	increase	VERB
ftr-465	780	21	over	over	ADP
ftr-465	780	22	the	the	DET
ftr-465	780	23	years	year	NOUN
ftr-465	780	24	,	,	PUNCT
ftr-465	780	25	there	there	PRON
ftr-465	780	26	is	be	VERB
ftr-465	780	27	evidence	evidence	NOUN
ftr-465	780	28	that	that	SCONJ
ftr-465	780	29	such	such	ADJ
ftr-465	780	30	funds	fund	NOUN
ftr-465	780	31	have	have	AUX
ftr-465	780	32	actually	actually	ADV
ftr-465	780	33	decreased	decrease	VERB
ftr-465	780	34	in	in	ADP
ftr-465	780	35	purchasing	purchase	VERB
ftr-465	780	36	power	power	NOUN
ftr-465	780	37	based	base	VERB
ftr-465	780	38	on	on	ADP
ftr-465	780	39	the	the	DET
ftr-465	780	40	consumer	consumer	NOUN
ftr-465	780	41	price	price	NOUN
ftr-465	780	42	index	index	NOUN
ftr-465	780	43	.	.	PUNCT
ftr-465	780	44	'	'	PUNCT
ftr-465	781	1	19	19	NUM
ftr-465	781	2	501(c)(3	501(c)(3	NOUN
ftr-465	781	3	)	)	PUNCT
ftr-465	781	4	organizations	organization	NOUN
ftr-465	781	5	have	have	AUX
ftr-465	781	6	thus	thus	ADV
ftr-465	781	7	been	be	AUX
ftr-465	781	8	confronted	confront	VERB
ftr-465	781	9	with	with	ADP
ftr-465	781	10	the	the	DET
ftr-465	781	11	task	task	NOUN
ftr-465	781	12	of	of	ADP
ftr-465	781	13	meeting	meet	VERB
ftr-465	781	14	increasing	increase	VERB
ftr-465	781	15	operating	operating	NOUN
ftr-465	781	16	expenses	expense	NOUN
ftr-465	781	17	with	with	ADP
ftr-465	781	18	diminished	diminished	ADJ
ftr-465	781	19	and	and	CCONJ
ftr-465	781	20	unreliable	unreliable	ADJ
ftr-465	781	21	revenue	revenue	NOUN
ftr-465	781	22	streams	stream	NOUN
ftr-465	781	23	from	from	ADP
ftr-465	781	24	traditional	traditional	ADJ
ftr-465	781	25	sources	source	NOUN
ftr-465	781	26	.	.	PUNCT
ftr-465	782	1	if	if	SCONJ
ftr-465	782	2	it	it	PRON
ftr-465	782	3	was	be	AUX
ftr-465	782	4	true	true	ADJ
ftr-465	782	5	in	in	ADP
ftr-465	782	6	1953	1953	NUM
ftr-465	782	7	,	,	PUNCT
ftr-465	782	8	for	for	ADP
ftr-465	782	9	example	example	NOUN
ftr-465	782	10	,	,	PUNCT
ftr-465	782	11	that	that	SCONJ
ftr-465	782	12	116	116	X
ftr-465	782	13	.	.	PUNCT
ftr-465	783	1	ubit	ubit	PROPN
ftr-465	783	2	hearings	hearing	NOUN
ftr-465	783	3	,	,	PUNCT
ftr-465	783	4	supra	supra	PROPN
ftr-465	783	5	note	note	NOUN
ftr-465	783	6	78	78	NUM
ftr-465	783	7	,	,	PUNCT
ftr-465	783	8	at	at	ADP
ftr-465	783	9	139	139	NUM
ftr-465	783	10	(	(	PUNCT
ftr-465	783	11	statement	statement	NOUN
ftr-465	783	12	of	of	ADP
ftr-465	783	13	jennie	jennie	PROPN
ftr-465	783	14	s.	s.	PROPN
ftr-465	783	15	stathis	stathis	PROPN
ftr-465	783	16	,	,	PUNCT
ftr-465	783	17	associate	associate	ADJ
ftr-465	783	18	director	director	NOUN
ftr-465	783	19	,	,	PUNCT
ftr-465	783	20	general	general	ADJ
ftr-465	783	21	government	government	NOUN
ftr-465	783	22	division	division	NOUN
ftr-465	783	23	,	,	PUNCT
ftr-465	783	24	u.s	u.s	PROPN
ftr-465	783	25	.	.	PROPN
ftr-465	783	26	general	general	ADJ
ftr-465	783	27	accounting	accounting	PROPN
ftr-465	783	28	office	office	PROPN
ftr-465	783	29	)	)	PUNCT
ftr-465	783	30	.	.	PUNCT
ftr-465	784	1	117	117	NUM
ftr-465	784	2	.	.	PUNCT
ftr-465	785	1	see	see	VERB
ftr-465	785	2	charles	charles	PROPN
ftr-465	785	3	t.	t.	PROPN
ftr-465	785	4	clotfelter	clotfelter	NOUN
ftr-465	785	5	,	,	PUNCT
ftr-465	785	6	federal	federal	ADJ
ftr-465	785	7	tax	tax	NOUN
ftr-465	785	8	policy	policy	NOUN
ftr-465	785	9	and	and	CCONJ
ftr-465	785	10	charitable	charitable	ADJ
ftr-465	785	11	giving	give	VERB
ftr-465	785	12	277	277	NUM
ftr-465	785	13	(	(	PUNCT
ftr-465	785	14	1995	1995	NUM
ftr-465	785	15	)	)	PUNCT
ftr-465	785	16	.	.	PUNCT
ftr-465	786	1	on	on	ADP
ftr-465	786	2	the	the	DET
ftr-465	786	3	other	other	ADJ
ftr-465	786	4	hand	hand	NOUN
ftr-465	786	5	,	,	PUNCT
ftr-465	786	6	a	a	DET
ftr-465	786	7	decrease	decrease	NOUN
ftr-465	786	8	in	in	ADP
ftr-465	786	9	the	the	DET
ftr-465	786	10	marginal	marginal	ADJ
ftr-465	786	11	tax	tax	NOUN
ftr-465	786	12	rates	rate	NOUN
ftr-465	786	13	increases	increase	VERB
ftr-465	786	14	"	"	PUNCT
ftr-465	786	15	the	the	DET
ftr-465	786	16	after	after	ADP
ftr-465	786	17	-	-	PUNCT
ftr-465	786	18	tax	tax	NOUN
ftr-465	786	19	income	income	NOUN
ftr-465	786	20	from	from	ADP
ftr-465	786	21	which	which	PRON
ftr-465	786	22	taxpayers	taxpayer	NOUN
ftr-465	786	23	can	can	AUX
ftr-465	786	24	make	make	VERB
ftr-465	786	25	contributions	contribution	NOUN
ftr-465	786	26	.	.	PUNCT
ftr-465	786	27	"	"	PUNCT
ftr-465	787	1	i	i	PRON
ftr-465	787	2	d.	d.	PROPN
ftr-465	787	3	at	at	ADP
ftr-465	787	4	274	274	NUM
ftr-465	787	5	.	.	PUNCT
ftr-465	788	1	see	see	VERB
ftr-465	788	2	also	also	ADV
ftr-465	788	3	,	,	PUNCT
ftr-465	788	4	fred	fred	PROPN
ftr-465	788	5	stokeld	stokeld	PROPN
ftr-465	788	6	,	,	PUNCT
ftr-465	788	7	charities	charity	NOUN
ftr-465	788	8	fear	fear	VERB
ftr-465	788	9	loss	loss	NOUN
ftr-465	788	10	of	of	ADP
ftr-465	788	11	deduction	deduction	NOUN
ftr-465	788	12	under	under	ADP
ftr-465	788	13	flat	flat	ADJ
ftr-465	788	14	tax	tax	NOUN
ftr-465	788	15	proposals	proposal	NOUN
ftr-465	788	16	,	,	PUNCT
ftr-465	788	17	70	70	NUM
ftr-465	788	18	tax	tax	NOUN
ftr-465	788	19	notes	note	NOUN
ftr-465	788	20	935	935	NUM
ftr-465	788	21	(	(	PUNCT
ftr-465	788	22	feb	feb	PROPN
ftr-465	788	23	.	.	PROPN
ftr-465	788	24	19	19	NUM
ftr-465	788	25	,	,	PUNCT
ftr-465	788	26	1996	1996	NUM
ftr-465	788	27	)	)	PUNCT
ftr-465	788	28	.	.	PUNCT
ftr-465	789	1	118	118	NUM
ftr-465	789	2	.	.	PUNCT
ftr-465	790	1	ubit	ubit	PROPN
ftr-465	790	2	hearings	hearing	NOUN
ftr-465	790	3	,	,	PUNCT
ftr-465	790	4	supra	supra	PROPN
ftr-465	790	5	note	note	NOUN
ftr-465	790	6	78	78	NUM
ftr-465	790	7	,	,	PUNCT
ftr-465	790	8	at	at	ADP
ftr-465	790	9	239	239	NUM
ftr-465	790	10	(	(	PUNCT
ftr-465	790	11	testimony	testimony	NOUN
ftr-465	790	12	of	of	ADP
ftr-465	790	13	the	the	DET
ftr-465	790	14	national	national	PROPN
ftr-465	790	15	assembly	assembly	NOUN
ftr-465	790	16	of	of	ADP
ftr-465	790	17	national	national	ADJ
ftr-465	790	18	voluntary	voluntary	ADJ
ftr-465	790	19	health	health	NOUN
ftr-465	790	20	&	&	CCONJ
ftr-465	790	21	social	social	ADJ
ftr-465	790	22	welfare	welfare	NOUN
ftr-465	790	23	organizations	organization	NOUN
ftr-465	790	24	)	)	PUNCT
ftr-465	790	25	;	;	PUNCT
ftr-465	790	26	see	see	VERB
ftr-465	790	27	also	also	ADV
ftr-465	790	28	i	i	PROPN
ftr-465	790	29	d.	d.	PROPN
ftr-465	790	30	at	at	ADP
ftr-465	790	31	158	158	NUM
ftr-465	790	32	(	(	PUNCT
ftr-465	790	33	statement	statement	NOUN
ftr-465	790	34	of	of	ADP
ftr-465	790	35	marion	marion	PROPN
ftr-465	790	36	r.	r.	PROPN
ftr-465	790	37	fremont	fremont	PROPN
ftr-465	790	38	-	-	PUNCT
ftr-465	790	39	smith	smith	PROPN
ftr-465	790	40	,	,	PUNCT
ftr-465	790	41	board	board	NOUN
ftr-465	790	42	member	member	NOUN
ftr-465	790	43	,	,	PUNCT
ftr-465	790	44	independent	independent	ADJ
ftr-465	790	45	sector	sector	NOUN
ftr-465	790	46	)	)	PUNCT
ftr-465	790	47	(	(	PUNCT
ftr-465	790	48	discussing	discuss	VERB
ftr-465	790	49	the	the	DET
ftr-465	790	50	decline	decline	NOUN
ftr-465	790	51	in	in	ADP
ftr-465	790	52	government	government	NOUN
ftr-465	790	53	participation	participation	NOUN
ftr-465	790	54	)	)	PUNCT
ftr-465	790	55	.	.	PUNCT
ftr-465	791	1	119	119	X
ftr-465	791	2	.	.	PUNCT
ftr-465	792	1	see	see	VERB
ftr-465	792	2	i	i	PRON
ftr-465	792	3	d.	d.	PROPN
ftr-465	792	4	at	at	ADP
ftr-465	792	5	369	369	NUM
ftr-465	792	6	(	(	PUNCT
ftr-465	792	7	statement	statement	NOUN
ftr-465	792	8	of	of	ADP
ftr-465	792	9	the	the	DET
ftr-465	792	10	american	american	PROPN
ftr-465	792	11	council	council	PROPN
ftr-465	792	12	on	on	ADP
ftr-465	792	13	education	education	NOUN
ftr-465	792	14	)	)	PUNCT
ftr-465	792	15	.	.	PUNCT
ftr-465	793	1	19961	19961	NUM
ftr-465	793	2	florida	florida	PROPN
ftr-465	793	3	tax	tax	NOUN
ftr-465	793	4	review	review	NOUN
ftr-465	793	5	"	"	PUNCT
ftr-465	793	6	[	[	X
ftr-465	793	7	t]he	t]he	ADV
ftr-465	793	8	present	present	ADJ
ftr-465	793	9	financial	financial	ADJ
ftr-465	793	10	plight	plight	NOUN
ftr-465	793	11	of	of	ADP
ftr-465	793	12	american	american	ADJ
ftr-465	793	13	colleges	college	NOUN
ftr-465	793	14	and	and	CCONJ
ftr-465	793	15	universities	university	NOUN
ftr-465	793	16	is	be	AUX
ftr-465	793	17	not	not	PART
ftr-465	793	18	an	an	DET
ftr-465	793	19	acute	acute	ADJ
ftr-465	793	20	non	non	ADJ
ftr-465	793	21	-	-	ADJ
ftr-465	793	22	recurring	recurring	ADJ
ftr-465	793	23	illness	illness	NOUN
ftr-465	793	24	but	but	CCONJ
ftr-465	793	25	the	the	DET
ftr-465	793	26	aggravation	aggravation	NOUN
ftr-465	793	27	of	of	ADP
ftr-465	793	28	a	a	DET
ftr-465	793	29	chronic	chronic	ADJ
ftr-465	793	30	condition	condition	NOUN
ftr-465	793	31	of	of	ADP
ftr-465	793	32	many	many	ADJ
ftr-465	793	33	years	year	NOUN
ftr-465	793	34	standing	stand	VERB
ftr-465	793	35	,	,	PUNCT
ftr-465	793	36	"	"	PUNCT
ftr-465	793	37	'	'	PUNCT
ftr-465	793	38	2	2	NUM
ftr-465	793	39	then	then	ADV
ftr-465	793	40	forty	forty	NUM
ftr-465	793	41	-	-	PUNCT
ftr-465	793	42	three	three	NUM
ftr-465	793	43	years	year	NOUN
ftr-465	793	44	later	later	ADV
ftr-465	793	45	financial	financial	ADJ
ftr-465	793	46	suffocation	suffocation	NOUN
ftr-465	793	47	threatens	threaten	VERB
ftr-465	793	48	to	to	PART
ftr-465	793	49	render	render	VERB
ftr-465	793	50	the	the	DET
ftr-465	793	51	patient	patient	ADJ
ftr-465	793	52	terminal	terminal	NOUN
ftr-465	793	53	absent	absent	ADJ
ftr-465	793	54	the	the	DET
ftr-465	793	55	discovery	discovery	NOUN
ftr-465	793	56	of	of	ADP
ftr-465	793	57	life	life	NOUN
ftr-465	793	58	-	-	PUNCT
ftr-465	793	59	saving	save	VERB
ftr-465	793	60	procedures	procedure	NOUN
ftr-465	793	61	.	.	PUNCT
ftr-465	794	1	adoption	adoption	NOUN
ftr-465	794	2	of	of	ADP
ftr-465	794	3	the	the	DET
ftr-465	794	4	elective	elective	ADJ
ftr-465	794	5	credit	credit	NOUN
ftr-465	794	6	can	can	AUX
ftr-465	794	7	be	be	AUX
ftr-465	794	8	justified	justify	VERB
ftr-465	794	9	as	as	ADP
ftr-465	794	10	a	a	DET
ftr-465	794	11	measure	measure	NOUN
ftr-465	794	12	to	to	PART
ftr-465	794	13	replace	replace	VERB
ftr-465	794	14	diminished	diminished	ADJ
ftr-465	794	15	revenue	revenue	NOUN
ftr-465	794	16	for	for	ADP
ftr-465	794	17	the	the	DET
ftr-465	794	18	benefit	benefit	NOUN
ftr-465	794	19	of	of	ADP
ftr-465	794	20	501(c)(3	501(c)(3	NOUN
ftr-465	794	21	)	)	PUNCT
ftr-465	794	22	organizations	organization	NOUN
ftr-465	794	23	with	with	ADP
ftr-465	794	24	sources	source	NOUN
ftr-465	794	25	that	that	PRON
ftr-465	794	26	are	be	AUX
ftr-465	794	27	at	at	ADP
ftr-465	794	28	least	least	ADJ
ftr-465	794	29	within	within	ADP
ftr-465	794	30	the	the	DET
ftr-465	794	31	control	control	NOUN
ftr-465	794	32	of	of	ADP
ftr-465	794	33	the	the	DET
ftr-465	794	34	organization	organization	NOUN
ftr-465	794	35	's	's	PART
ftr-465	794	36	wholly	wholly	ADV
ftr-465	794	37	-	-	PUNCT
ftr-465	794	38	owned	own	VERB
ftr-465	794	39	business	business	NOUN
ftr-465	794	40	benefactors	benefactor	NOUN
ftr-465	794	41	.	.	PUNCT
ftr-465	795	1	this	this	PRON
ftr-465	795	2	is	be	AUX
ftr-465	795	3	not	not	PART
ftr-465	795	4	to	to	PART
ftr-465	795	5	suggest	suggest	VERB
ftr-465	795	6	that	that	SCONJ
ftr-465	795	7	the	the	DET
ftr-465	795	8	elective	elective	ADJ
ftr-465	795	9	credit	credit	NOUN
ftr-465	795	10	should	should	AUX
ftr-465	795	11	be	be	AUX
ftr-465	795	12	viewed	view	VERB
ftr-465	795	13	as	as	ADP
ftr-465	795	14	a	a	DET
ftr-465	795	15	panacean	panacean	ADJ
ftr-465	795	16	replacement	replacement	NOUN
ftr-465	795	17	for	for	ADP
ftr-465	795	18	other	other	ADJ
ftr-465	795	19	possible	possible	ADJ
ftr-465	795	20	forms	form	NOUN
ftr-465	795	21	of	of	ADP
ftr-465	795	22	direct	direct	ADJ
ftr-465	795	23	and	and	CCONJ
ftr-465	795	24	indirect	indirect	ADJ
ftr-465	795	25	federal	federal	ADJ
ftr-465	795	26	government	government	NOUN
ftr-465	795	27	subsidization	subsidization	NOUN
ftr-465	795	28	of	of	ADP
ftr-465	795	29	the	the	DET
ftr-465	795	30	activities	activity	NOUN
ftr-465	795	31	of	of	ADP
ftr-465	795	32	501(c)(3	501(c)(3	NOUN
ftr-465	795	33	)	)	PUNCT
ftr-465	795	34	organizations	organization	NOUN
ftr-465	795	35	.	.	PUNCT
ftr-465	796	1	what	what	PRON
ftr-465	796	2	is	be	AUX
ftr-465	796	3	more	more	ADV
ftr-465	796	4	essential	essential	ADJ
ftr-465	796	5	than	than	ADP
ftr-465	796	6	the	the	DET
ftr-465	796	7	specific	specific	ADJ
ftr-465	796	8	form	form	NOUN
ftr-465	796	9	of	of	ADP
ftr-465	796	10	the	the	DET
ftr-465	796	11	tax	tax	NOUN
ftr-465	796	12	subsidy	subsidy	NOUN
ftr-465	796	13	and/or	and/or	CCONJ
ftr-465	796	14	direct	direct	ADJ
ftr-465	796	15	expenditure	expenditure	NOUN
ftr-465	796	16	designed	design	VERB
ftr-465	796	17	to	to	PART
ftr-465	796	18	benefit	benefit	VERB
ftr-465	796	19	charitable	charitable	ADJ
ftr-465	796	20	nonprofits	nonprofit	NOUN
ftr-465	796	21	and	and	CCONJ
ftr-465	797	1	their	their	PRON
ftr-465	797	2	beneficiaries	beneficiary	NOUN
ftr-465	797	3	are	be	AUX
ftr-465	797	4	the	the	DET
ftr-465	797	5	guiding	guide	VERB
ftr-465	797	6	principles	principle	NOUN
ftr-465	797	7	employed	employ	VERB
ftr-465	797	8	in	in	ADP
ftr-465	797	9	the	the	DET
ftr-465	797	10	selection	selection	NOUN
ftr-465	797	11	.	.	PUNCT
ftr-465	798	1	first	first	ADV
ftr-465	798	2	,	,	PUNCT
ftr-465	798	3	of	of	ADP
ftr-465	798	4	necessity	necessity	NOUN
ftr-465	798	5	,	,	PUNCT
ftr-465	798	6	the	the	DET
ftr-465	798	7	financial	financial	ADJ
ftr-465	798	8	support	support	NOUN
ftr-465	798	9	afforded	afford	VERB
ftr-465	798	10	the	the	DET
ftr-465	798	11	charitable	charitable	ADJ
ftr-465	798	12	sector	sector	NOUN
ftr-465	798	13	in	in	ADP
ftr-465	798	14	the	the	DET
ftr-465	798	15	form	form	NOUN
ftr-465	798	16	of	of	ADP
ftr-465	798	17	the	the	DET
ftr-465	798	18	underlying	underlie	VERB
ftr-465	798	19	exemption	exemption	NOUN
ftr-465	798	20	from	from	ADP
ftr-465	798	21	tax	tax	NOUN
ftr-465	798	22	must	must	AUX
ftr-465	798	23	remain	remain	VERB
ftr-465	798	24	an	an	DET
ftr-465	798	25	indirect	indirect	ADJ
ftr-465	798	26	federal	federal	ADJ
ftr-465	798	27	tax	tax	NOUN
ftr-465	798	28	subsidy	subsidy	NOUN
ftr-465	798	29	as	as	SCONJ
ftr-465	798	30	opposed	oppose	VERB
ftr-465	798	31	to	to	ADP
ftr-465	798	32	an	an	DET
ftr-465	798	33	annually	annually	ADV
ftr-465	798	34	reviewed	review	VERB
ftr-465	798	35	direct	direct	ADJ
ftr-465	798	36	government	government	NOUN
ftr-465	798	37	expenditure	expenditure	NOUN
ftr-465	798	38	as	as	ADP
ftr-465	798	39	an	an	DET
ftr-465	798	40	expression	expression	NOUN
ftr-465	798	41	of	of	ADP
ftr-465	798	42	its	its	PRON
ftr-465	798	43	purpose	purpose	NOUN
ftr-465	798	44	to	to	PART
ftr-465	798	45	preserve	preserve	VERB
ftr-465	798	46	the	the	DET
ftr-465	798	47	political	political	ADJ
ftr-465	798	48	independence	independence	NOUN
ftr-465	798	49	and	and	CCONJ
ftr-465	798	50	continuity	continuity	NOUN
ftr-465	798	51	of	of	ADP
ftr-465	798	52	the	the	DET
ftr-465	798	53	sector	sector	NOUN
ftr-465	798	54	.	.	PUNCT
ftr-465	799	1	second	second	ADJ
ftr-465	799	2	,	,	PUNCT
ftr-465	799	3	tax	tax	NOUN
ftr-465	799	4	and	and	CCONJ
ftr-465	799	5	social	social	ADJ
ftr-465	799	6	policy	policy	NOUN
ftr-465	799	7	planners	planner	NOUN
ftr-465	799	8	need	need	VERB
ftr-465	799	9	to	to	PART
ftr-465	799	10	come	come	VERB
ftr-465	799	11	to	to	ADP
ftr-465	799	12	terms	term	NOUN
ftr-465	799	13	with	with	ADP
ftr-465	799	14	the	the	DET
ftr-465	799	15	fact	fact	NOUN
ftr-465	799	16	that	that	SCONJ
ftr-465	799	17	the	the	DET
ftr-465	799	18	combination	combination	NOUN
ftr-465	799	19	of	of	ADP
ftr-465	799	20	exemption	exemption	NOUN
ftr-465	799	21	from	from	ADP
ftr-465	799	22	tax	tax	NOUN
ftr-465	799	23	afforded	afford	VERB
ftr-465	799	24	"	"	PUNCT
ftr-465	799	25	related	relate	VERB
ftr-465	799	26	"	"	PUNCT
ftr-465	799	27	activities	activity	NOUN
ftr-465	799	28	and	and	CCONJ
ftr-465	799	29	the	the	DET
ftr-465	799	30	itemized	itemize	VERB
ftr-465	799	31	deduction	deduction	NOUN
ftr-465	799	32	for	for	ADP
ftr-465	799	33	private	private	ADJ
ftr-465	799	34	gifts	gift	NOUN
ftr-465	799	35	to	to	ADP
ftr-465	799	36	charitable	charitable	ADJ
ftr-465	799	37	organizations	organization	NOUN
ftr-465	799	38	has	have	AUX
ftr-465	799	39	historically	historically	ADV
ftr-465	799	40	proved	prove	VERB
ftr-465	799	41	inadequate	inadequate	ADJ
ftr-465	799	42	as	as	ADP
ftr-465	799	43	measures	measure	NOUN
ftr-465	799	44	to	to	PART
ftr-465	799	45	ensure	ensure	VERB
ftr-465	799	46	sufficient	sufficient	ADJ
ftr-465	799	47	revenue	revenue	NOUN
ftr-465	799	48	to	to	PART
ftr-465	799	49	enable	enable	VERB
ftr-465	799	50	the	the	DET
ftr-465	799	51	charitable	charitable	ADJ
ftr-465	799	52	sector	sector	NOUN
ftr-465	799	53	to	to	PART
ftr-465	799	54	make	make	VERB
ftr-465	799	55	ends	end	NOUN
ftr-465	799	56	meet	meet	VERB
ftr-465	799	57	.	.	PUNCT
ftr-465	800	1	additional	additional	ADJ
ftr-465	800	2	federal	federal	ADJ
ftr-465	800	3	subsidization	subsidization	NOUN
ftr-465	800	4	of	of	ADP
ftr-465	800	5	the	the	DET
ftr-465	800	6	sector	sector	NOUN
ftr-465	800	7	is	be	AUX
ftr-465	800	8	therefore	therefore	ADV
ftr-465	800	9	required	require	VERB
ftr-465	800	10	.	.	PUNCT
ftr-465	801	1	third	third	ADJ
ftr-465	801	2	,	,	PUNCT
ftr-465	801	3	the	the	DET
ftr-465	801	4	form	form	NOUN
ftr-465	801	5	of	of	ADP
ftr-465	801	6	the	the	DET
ftr-465	801	7	additional	additional	ADJ
ftr-465	801	8	federal	federal	ADJ
ftr-465	801	9	subsidy	subsidy	NOUN
ftr-465	801	10	must	must	AUX
ftr-465	801	11	be	be	AUX
ftr-465	801	12	designed	design	VERB
ftr-465	801	13	to	to	PART
ftr-465	801	14	preserve	preserve	VERB
ftr-465	801	15	the	the	DET
ftr-465	801	16	charitable	charitable	ADJ
ftr-465	801	17	sector	sector	NOUN
ftr-465	801	18	's	's	PART
ftr-465	801	19	political	political	ADJ
ftr-465	801	20	and	and	CCONJ
ftr-465	801	21	financial	financial	ADJ
ftr-465	801	22	independence	independence	NOUN
ftr-465	801	23	.	.	PUNCT
ftr-465	802	1	fourth	fourth	ADJ
ftr-465	802	2	,	,	PUNCT
ftr-465	802	3	in	in	ADP
ftr-465	802	4	an	an	DET
ftr-465	802	5	attempt	attempt	NOUN
ftr-465	802	6	to	to	PART
ftr-465	802	7	ensure	ensure	VERB
ftr-465	802	8	that	that	SCONJ
ftr-465	802	9	the	the	DET
ftr-465	802	10	additional	additional	ADJ
ftr-465	802	11	federal	federal	ADJ
ftr-465	802	12	subsidy	subsidy	NOUN
ftr-465	802	13	is	be	AUX
ftr-465	802	14	utilized	utilize	VERB
ftr-465	802	15	to	to	PART
ftr-465	802	16	fund	fund	VERB
ftr-465	802	17	activities	activity	NOUN
ftr-465	802	18	responsive	responsive	ADJ
ftr-465	802	19	to	to	ADP
ftr-465	802	20	social	social	ADJ
ftr-465	802	21	needs	need	NOUN
ftr-465	802	22	,	,	PUNCT
ftr-465	802	23	the	the	DET
ftr-465	802	24	subsidy	subsidy	NOUN
ftr-465	802	25	should	should	AUX
ftr-465	802	26	either	either	CCONJ
ftr-465	802	27	track	track	VERB
ftr-465	802	28	the	the	DET
ftr-465	802	29	nonprofit	nonprofit	ADJ
ftr-465	802	30	organization	organization	NOUN
ftr-465	802	31	's	's	PART
ftr-465	802	32	revenues	revenue	NOUN
ftr-465	802	33	derived	derive	VERB
ftr-465	802	34	from	from	ADP
ftr-465	802	35	"	"	PUNCT
ftr-465	802	36	related	related	ADJ
ftr-465	802	37	"	"	PUNCT
ftr-465	802	38	activities	activity	NOUN
ftr-465	802	39	and/or	and/or	CCONJ
ftr-465	802	40	gifts	gift	NOUN
ftr-465	802	41	from	from	ADP
ftr-465	802	42	the	the	DET
ftr-465	802	43	public	public	NOUN
ftr-465	802	44	,	,	PUNCT
ftr-465	802	45	e.g.	e.g.	ADV
ftr-465	802	46	,	,	PUNCT
ftr-465	802	47	a	a	DET
ftr-465	802	48	federal	federal	ADJ
ftr-465	802	49	direct	direct	ADJ
ftr-465	802	50	grant	grant	NOUN
ftr-465	802	51	program	program	NOUN
ftr-465	802	52	matching	matching	NOUN
ftr-465	802	53	gifts	gift	NOUN
ftr-465	802	54	received	receive	VERB
ftr-465	802	55	by	by	ADP
ftr-465	802	56	the	the	DET
ftr-465	802	57	organization	organization	NOUN
ftr-465	802	58	from	from	ADP
ftr-465	802	59	private	private	ADJ
ftr-465	802	60	sources	source	NOUN
ftr-465	802	61	(	(	PUNCT
ftr-465	802	62	over	over	ADP
ftr-465	802	63	and	and	CCONJ
ftr-465	802	64	above	above	ADP
ftr-465	802	65	the	the	DET
ftr-465	802	66	indirect	indirect	ADJ
ftr-465	802	67	tax	tax	NOUN
ftr-465	802	68	subsidy	subsidy	NOUN
ftr-465	802	69	afforded	afford	VERB
ftr-465	802	70	the	the	DET
ftr-465	802	71	charitable	charitable	ADJ
ftr-465	802	72	contribution	contribution	NOUN
ftr-465	802	73	)	)	PUNCT
ftr-465	802	74	,	,	PUNCT
ftr-465	802	75	or	or	CCONJ
ftr-465	802	76	the	the	DET
ftr-465	802	77	subsidy	subsidy	NOUN
ftr-465	802	78	should	should	AUX
ftr-465	802	79	be	be	AUX
ftr-465	802	80	targeted	target	VERB
ftr-465	802	81	for	for	ADP
ftr-465	802	82	a	a	DET
ftr-465	802	83	specific	specific	ADJ
ftr-465	802	84	purpose	purpose	NOUN
ftr-465	802	85	,	,	PUNCT
ftr-465	802	86	e.g.	e.g.	ADV
ftr-465	802	87	,	,	PUNCT
ftr-465	802	88	a	a	DET
ftr-465	802	89	need	need	NOUN
ftr-465	802	90	-	-	PUNCT
ftr-465	802	91	based	base	VERB
ftr-465	802	92	scholarship	scholarship	NOUN
ftr-465	802	93	or	or	CCONJ
ftr-465	802	94	loan	loan	NOUN
ftr-465	802	95	program	program	NOUN
ftr-465	802	96	,	,	PUNCT
ftr-465	802	97	a	a	DET
ftr-465	802	98	tax	tax	NOUN
ftr-465	802	99	credit	credit	NOUN
ftr-465	802	100	for	for	ADP
ftr-465	802	101	college	college	NOUN
ftr-465	802	102	tuition	tuition	NOUN
ftr-465	802	103	payments	payment	NOUN
ftr-465	802	104	,	,	PUNCT
ftr-465	802	105	or	or	CCONJ
ftr-465	802	106	a	a	DET
ftr-465	802	107	grant	grant	NOUN
ftr-465	802	108	program	program	NOUN
ftr-465	802	109	to	to	PART
ftr-465	802	110	provide	provide	VERB
ftr-465	802	111	essential	essential	ADJ
ftr-465	802	112	services	service	NOUN
ftr-465	802	113	to	to	ADP
ftr-465	802	114	the	the	DET
ftr-465	802	115	poor	poor	ADJ
ftr-465	802	116	.	.	PUNCT
ftr-465	803	1	from	from	ADP
ftr-465	803	2	this	this	DET
ftr-465	803	3	perspective	perspective	NOUN
ftr-465	803	4	,	,	PUNCT
ftr-465	803	5	it	it	PRON
ftr-465	803	6	is	be	AUX
ftr-465	803	7	not	not	PART
ftr-465	803	8	necessary	necessary	ADJ
ftr-465	803	9	to	to	PART
ftr-465	803	10	view	view	VERB
ftr-465	803	11	the	the	DET
ftr-465	803	12	elective	elective	ADJ
ftr-465	803	13	credit	credit	NOUN
ftr-465	803	14	solely	solely	ADV
ftr-465	803	15	as	as	ADP
ftr-465	803	16	a	a	DET
ftr-465	803	17	life	life	NOUN
ftr-465	803	18	-	-	PUNCT
ftr-465	803	19	saving	save	VERB
ftr-465	803	20	provision	provision	NOUN
ftr-465	803	21	of	of	ADP
ftr-465	803	22	universal	universal	ADJ
ftr-465	803	23	application	application	NOUN
ftr-465	803	24	designed	design	VERB
ftr-465	803	25	to	to	PART
ftr-465	803	26	enable	enable	VERB
ftr-465	803	27	the	the	DET
ftr-465	803	28	nonprofit	nonprofit	ADJ
ftr-465	803	29	,	,	PUNCT
ftr-465	803	30	charitable	charitable	ADJ
ftr-465	803	31	sector	sector	NOUN
ftr-465	803	32	as	as	ADP
ftr-465	803	33	a	a	DET
ftr-465	803	34	whole	whole	NOUN
ftr-465	803	35	to	to	PART
ftr-465	803	36	assume	assume	VERB
ftr-465	803	37	some	some	DET
ftr-465	803	38	measure	measure	NOUN
ftr-465	803	39	of	of	ADP
ftr-465	803	40	control	control	NOUN
ftr-465	803	41	over	over	ADP
ftr-465	803	42	its	its	PRON
ftr-465	803	43	financial	financial	ADJ
ftr-465	803	44	destiny	destiny	NOUN
ftr-465	803	45	.	.	PUNCT
ftr-465	804	1	the	the	DET
ftr-465	804	2	credit	credit	NOUN
ftr-465	804	3	can	can	AUX
ftr-465	804	4	be	be	AUX
ftr-465	804	5	more	more	ADV
ftr-465	804	6	narrowly	narrowly	ADV
ftr-465	804	7	utilized	utilize	VERB
ftr-465	804	8	as	as	ADP
ftr-465	804	9	a	a	DET
ftr-465	804	10	means	means	NOUN
ftr-465	804	11	to	to	PART
ftr-465	804	12	enable	enable	VERB
ftr-465	804	13	and	and	CCONJ
ftr-465	804	14	to	to	PART
ftr-465	804	15	encourage	encourage	VERB
ftr-465	804	16	the	the	DET
ftr-465	804	17	charitable	charitable	ADJ
ftr-465	804	18	sector	sector	NOUN
ftr-465	804	19	to	to	PART
ftr-465	804	20	meet	meet	VERB
ftr-465	804	21	specific	specific	ADJ
ftr-465	804	22	social	social	ADJ
ftr-465	804	23	goals	goal	NOUN
ftr-465	804	24	.	.	PUNCT
ftr-465	805	1	the	the	DET
ftr-465	805	2	utilization	utilization	NOUN
ftr-465	805	3	of	of	ADP
ftr-465	805	4	the	the	DET
ftr-465	805	5	credit	credit	NOUN
ftr-465	805	6	for	for	ADP
ftr-465	805	7	this	this	DET
ftr-465	805	8	purpose	purpose	NOUN
ftr-465	805	9	is	be	AUX
ftr-465	805	10	suggested	suggest	VERB
ftr-465	805	11	partly	partly	ADV
ftr-465	805	12	in	in	ADP
ftr-465	805	13	120	120	NUM
ftr-465	805	14	.	.	PUNCT
ftr-465	806	1	myers	myers	PROPN
ftr-465	806	2	,	,	PUNCT
ftr-465	806	3	supra	supra	PROPN
ftr-465	806	4	note	note	NOUN
ftr-465	806	5	52	52	NUM
ftr-465	806	6	,	,	PUNCT
ftr-465	806	7	at	at	ADP
ftr-465	806	8	368	368	NUM
ftr-465	806	9	.	.	PUNCT
ftr-465	807	1	[	[	X
ftr-465	807	2	vol	vol	NOUN
ftr-465	807	3	3:7	3:7	NUM
ftr-465	807	4	unfair	unfair	ADJ
ftr-465	807	5	business	business	NOUN
ftr-465	807	6	competition	competition	NOUN
ftr-465	807	7	recognition	recognition	NOUN
ftr-465	807	8	of	of	ADP
ftr-465	807	9	several	several	ADJ
ftr-465	807	10	operational	operational	ADJ
ftr-465	807	11	weaknesses	weakness	NOUN
ftr-465	807	12	,	,	PUNCT
ftr-465	807	13	albeit	albeit	SCONJ
ftr-465	807	14	correctable	correctable	ADJ
ftr-465	807	15	ones	one	NOUN
ftr-465	807	16	,	,	PUNCT
ftr-465	807	17	in	in	ADP
ftr-465	807	18	several	several	ADJ
ftr-465	807	19	of	of	ADP
ftr-465	807	20	the	the	DET
ftr-465	807	21	nonprofit	nonprofit	ADJ
ftr-465	807	22	subsectors	subsector	NOUN
ftr-465	807	23	as	as	ADP
ftr-465	807	24	the	the	DET
ftr-465	807	25	provider	provider	NOUN
ftr-465	807	26	of	of	ADP
ftr-465	807	27	public	public	ADJ
ftr-465	807	28	goods	good	NOUN
ftr-465	807	29	and	and	CCONJ
ftr-465	807	30	services	service	NOUN
ftr-465	807	31	.	.	PUNCT
ftr-465	808	1	first	first	ADV
ftr-465	808	2	,	,	PUNCT
ftr-465	808	3	a	a	DET
ftr-465	808	4	number	number	NOUN
ftr-465	808	5	of	of	ADP
ftr-465	808	6	nonprofit	nonprofit	ADJ
ftr-465	808	7	subsectors	subsector	NOUN
ftr-465	808	8	providing	provide	VERB
ftr-465	808	9	essential	essential	ADJ
ftr-465	808	10	public	public	ADJ
ftr-465	808	11	services	service	NOUN
ftr-465	808	12	,	,	PUNCT
ftr-465	808	13	such	such	ADJ
ftr-465	808	14	as	as	ADP
ftr-465	808	15	health	health	NOUN
ftr-465	808	16	care	care	NOUN
ftr-465	808	17	and	and	CCONJ
ftr-465	808	18	higher	high	ADJ
ftr-465	808	19	education	education	NOUN
ftr-465	808	20	,	,	PUNCT
ftr-465	808	21	lack	lack	VERB
ftr-465	808	22	a	a	DET
ftr-465	808	23	self	self	NOUN
ftr-465	808	24	-	-	PUNCT
ftr-465	808	25	regulatory	regulatory	ADJ
ftr-465	808	26	body	body	NOUN
ftr-465	808	27	responsible	responsible	ADJ
ftr-465	808	28	for	for	ADP
ftr-465	808	29	overall	overall	ADJ
ftr-465	808	30	planning	planning	NOUN
ftr-465	808	31	and	and	CCONJ
ftr-465	808	32	oversight	oversight	NOUN
ftr-465	808	33	with	with	ADP
ftr-465	808	34	authority	authority	NOUN
ftr-465	808	35	to	to	PART
ftr-465	808	36	enforce	enforce	VERB
ftr-465	808	37	compliance	compliance	NOUN
ftr-465	808	38	with	with	ADP
ftr-465	808	39	its	its	PRON
ftr-465	808	40	regulations	regulation	NOUN
ftr-465	808	41	.	.	PUNCT
ftr-465	809	1	lack	lack	NOUN
ftr-465	809	2	of	of	ADP
ftr-465	809	3	self	self	NOUN
ftr-465	809	4	-	-	PUNCT
ftr-465	809	5	regulation	regulation	NOUN
ftr-465	809	6	allows	allow	VERB
ftr-465	809	7	for	for	ADP
ftr-465	809	8	inefficiency	inefficiency	NOUN
ftr-465	809	9	,	,	PUNCT
ftr-465	809	10	waste	waste	NOUN
ftr-465	809	11	,	,	PUNCT
ftr-465	809	12	violation	violation	NOUN
ftr-465	809	13	of	of	ADP
ftr-465	809	14	the	the	DET
ftr-465	809	15	constraint	constraint	NOUN
ftr-465	809	16	against	against	ADP
ftr-465	809	17	private	private	ADJ
ftr-465	809	18	inurement	inurement	NOUN
ftr-465	809	19	,	,	PUNCT
ftr-465	809	20	and	and	CCONJ
ftr-465	809	21	ad	ad	X
ftr-465	809	22	hoc	hoc	X
ftr-465	809	23	expansion	expansion	NOUN
ftr-465	809	24	of	of	ADP
ftr-465	809	25	capacity	capacity	NOUN
ftr-465	809	26	and	and	CCONJ
ftr-465	809	27	subsequent	subsequent	ADJ
ftr-465	809	28	downsizing	downsizing	NOUN
ftr-465	809	29	in	in	ADP
ftr-465	809	30	reaction	reaction	NOUN
ftr-465	809	31	to	to	ADP
ftr-465	809	32	changes	change	NOUN
ftr-465	809	33	in	in	ADP
ftr-465	809	34	the	the	DET
ftr-465	809	35	demand	demand	NOUN
ftr-465	809	36	for	for	ADP
ftr-465	809	37	services	service	NOUN
ftr-465	809	38	.	.	PUNCT
ftr-465	810	1	'2	'2	PROPN
ftr-465	811	1	1	1	NUM
ftr-465	811	2	second	second	ADJ
ftr-465	811	3	,	,	PUNCT
ftr-465	811	4	if	if	SCONJ
ftr-465	811	5	consumers	consumer	NOUN
ftr-465	811	6	of	of	ADP
ftr-465	811	7	public	public	ADJ
ftr-465	811	8	goods	good	NOUN
ftr-465	811	9	and	and	CCONJ
ftr-465	811	10	services	service	NOUN
ftr-465	811	11	are	be	AUX
ftr-465	811	12	willing	willing	ADJ
ftr-465	811	13	to	to	PART
ftr-465	811	14	pay	pay	VERB
ftr-465	811	15	too	too	ADV
ftr-465	811	16	high	high	ADJ
ftr-465	811	17	a	a	DET
ftr-465	811	18	price	price	NOUN
ftr-465	811	19	to	to	ADP
ftr-465	811	20	a	a	DET
ftr-465	811	21	for	for	ADP
ftr-465	811	22	-	-	PUNCT
ftr-465	811	23	profit	profit	NOUN
ftr-465	811	24	enterprise	enterprise	NOUN
ftr-465	811	25	as	as	ADP
ftr-465	811	26	a	a	DET
ftr-465	811	27	result	result	NOUN
ftr-465	811	28	of	of	ADP
ftr-465	811	29	their	their	PRON
ftr-465	811	30	inability	inability	NOUN
ftr-465	811	31	to	to	PART
ftr-465	811	32	judge	judge	VERB
ftr-465	811	33	the	the	DET
ftr-465	811	34	quality	quality	NOUN
ftr-465	811	35	of	of	ADP
ftr-465	811	36	what	what	PRON
ftr-465	811	37	they	they	PRON
ftr-465	811	38	or	or	CCONJ
ftr-465	811	39	society	society	NOUN
ftr-465	811	40	are	be	AUX
ftr-465	811	41	receiving	receive	VERB
ftr-465	811	42	in	in	ADP
ftr-465	811	43	exchange	exchange	NOUN
ftr-465	811	44	,	,	PUNCT
ftr-465	811	45	they	they	PRON
ftr-465	811	46	are	be	AUX
ftr-465	811	47	willing	willing	ADJ
ftr-465	811	48	to	to	PART
ftr-465	811	49	pay	pay	VERB
ftr-465	811	50	the	the	DET
ftr-465	811	51	same	same	ADJ
ftr-465	811	52	high	high	ADJ
ftr-465	811	53	price	price	NOUN
ftr-465	811	54	to	to	ADP
ftr-465	811	55	a	a	DET
ftr-465	811	56	nonprofit	nonprofit	ADJ
ftr-465	811	57	organization	organization	NOUN
ftr-465	811	58	as	as	ADV
ftr-465	811	59	well	well	ADV
ftr-465	811	60	.	.	PUNCT
ftr-465	812	1	in	in	ADP
ftr-465	812	2	the	the	DET
ftr-465	812	3	case	case	NOUN
ftr-465	812	4	of	of	ADP
ftr-465	812	5	the	the	DET
ftr-465	812	6	for	for	ADP
ftr-465	812	7	-	-	PUNCT
ftr-465	812	8	profit	profit	NOUN
ftr-465	812	9	enterprise	enterprise	NOUN
ftr-465	812	10	,	,	PUNCT
ftr-465	812	11	the	the	DET
ftr-465	812	12	effort	effort	NOUN
ftr-465	812	13	to	to	PART
ftr-465	812	14	maximize	maximize	VERB
ftr-465	812	15	price	price	NOUN
ftr-465	812	16	and	and	CCONJ
ftr-465	812	17	minimize	minimize	VERB
ftr-465	812	18	cost	cost	NOUN
ftr-465	812	19	is	be	AUX
ftr-465	812	20	driven	drive	VERB
ftr-465	812	21	by	by	ADP
ftr-465	812	22	the	the	DET
ftr-465	812	23	purpose	purpose	NOUN
ftr-465	812	24	to	to	PART
ftr-465	812	25	earn	earn	VERB
ftr-465	812	26	profit	profit	NOUN
ftr-465	812	27	,	,	PUNCT
ftr-465	812	28	a	a	DET
ftr-465	812	29	purpose	purpose	NOUN
ftr-465	812	30	that	that	PRON
ftr-465	812	31	constitutes	constitute	VERB
ftr-465	812	32	an	an	DET
ftr-465	812	33	intrinsic	intrinsic	ADJ
ftr-465	812	34	defect	defect	NOUN
ftr-465	812	35	in	in	ADP
ftr-465	812	36	the	the	DET
ftr-465	812	37	for	for	ADP
ftr-465	812	38	-	-	PUNCT
ftr-465	812	39	profit	profit	NOUN
ftr-465	812	40	model	model	NOUN
ftr-465	812	41	as	as	ADP
ftr-465	812	42	the	the	DET
ftr-465	812	43	provider	provider	NOUN
ftr-465	812	44	of	of	ADP
ftr-465	812	45	essential	essential	ADJ
ftr-465	812	46	public	public	ADJ
ftr-465	812	47	goods	good	NOUN
ftr-465	812	48	and	and	CCONJ
ftr-465	812	49	services	service	NOUN
ftr-465	812	50	.	.	PUNCT
ftr-465	813	1	in	in	ADP
ftr-465	813	2	the	the	DET
ftr-465	813	3	case	case	NOUN
ftr-465	813	4	of	of	ADP
ftr-465	813	5	the	the	DET
ftr-465	813	6	nonprofit	nonprofit	ADJ
ftr-465	813	7	organization	organization	NOUN
ftr-465	813	8	,	,	PUNCT
ftr-465	813	9	the	the	DET
ftr-465	813	10	effort	effort	NOUN
ftr-465	813	11	to	to	PART
ftr-465	813	12	maximize	maximize	VERB
ftr-465	813	13	price	price	NOUN
ftr-465	813	14	may	may	AUX
ftr-465	813	15	be	be	AUX
ftr-465	813	16	driven	drive	VERB
ftr-465	813	17	by	by	ADP
ftr-465	813	18	the	the	DET
ftr-465	813	19	necessity	necessity	NOUN
ftr-465	813	20	to	to	PART
ftr-465	813	21	meet	meet	VERB
ftr-465	813	22	an	an	DET
ftr-465	813	23	operating	operate	VERB
ftr-465	813	24	budget	budget	NOUN
ftr-465	813	25	inflated	inflate	VERB
ftr-465	813	26	by	by	ADP
ftr-465	813	27	lack	lack	NOUN
ftr-465	813	28	of	of	ADP
ftr-465	813	29	planning	planning	NOUN
ftr-465	813	30	,	,	PUNCT
ftr-465	813	31	inefficiency	inefficiency	NOUN
ftr-465	813	32	,	,	PUNCT
ftr-465	813	33	excessive	excessive	ADJ
ftr-465	813	34	compensation	compensation	NOUN
ftr-465	813	35	,	,	PUNCT
ftr-465	813	36	excessive	excessive	ADJ
ftr-465	813	37	marketing	marketing	NOUN
ftr-465	813	38	for	for	ADP
ftr-465	813	39	consumers	consumer	NOUN
ftr-465	813	40	of	of	ADP
ftr-465	813	41	its	its	PRON
ftr-465	813	42	products	product	NOUN
ftr-465	813	43	and	and	CCONJ
ftr-465	813	44	services	service	NOUN
ftr-465	813	45	,	,	PUNCT
ftr-465	813	46	and	and	CCONJ
ftr-465	813	47	fund	fund	NOUN
ftr-465	813	48	raising	raising	NOUN
ftr-465	813	49	for	for	ADP
ftr-465	813	50	a	a	DET
ftr-465	813	51	diminished	diminished	ADJ
ftr-465	813	52	pool	pool	NOUN
ftr-465	813	53	of	of	ADP
ftr-465	813	54	contribution	contribution	NOUN
ftr-465	813	55	dollars	dollar	NOUN
ftr-465	813	56	.	.	PUNCT
ftr-465	814	1	'2	'2	PROPN
ftr-465	814	2	these	these	DET
ftr-465	814	3	operational	operational	ADJ
ftr-465	814	4	failures	failure	NOUN
ftr-465	814	5	,	,	PUNCT
ftr-465	814	6	while	while	SCONJ
ftr-465	814	7	serious	serious	ADJ
ftr-465	814	8	,	,	PUNCT
ftr-465	814	9	do	do	VERB
ftr-465	814	10	121	121	NUM
ftr-465	814	11	.	.	PUNCT
ftr-465	815	1	see	see	VERB
ftr-465	815	2	robert	robert	PROPN
ftr-465	815	3	c.	c.	PROPN
ftr-465	815	4	degaudenzi	degaudenzi	PROPN
ftr-465	815	5	,	,	PUNCT
ftr-465	815	6	tax	tax	NOUN
ftr-465	815	7	-	-	PUNCT
ftr-465	815	8	exempt	exempt	ADJ
ftr-465	815	9	public	public	ADJ
ftr-465	815	10	charities	charity	NOUN
ftr-465	815	11	:	:	PUNCT
ftr-465	815	12	increasing	increase	VERB
ftr-465	815	13	accountability	accountability	NOUN
ftr-465	815	14	and	and	CCONJ
ftr-465	815	15	compliance	compliance	NOUN
ftr-465	815	16	,	,	PUNCT
ftr-465	815	17	36	36	NUM
ftr-465	815	18	cath	cath	NOUN
ftr-465	815	19	.	.	PUNCT
ftr-465	816	1	lawyer	lawyer	NOUN
ftr-465	816	2	203	203	NUM
ftr-465	816	3	(	(	PUNCT
ftr-465	816	4	1995	1995	NUM
ftr-465	816	5	)	)	PUNCT
ftr-465	817	1	(	(	PUNCT
ftr-465	817	2	tracing	trace	VERB
ftr-465	817	3	recent	recent	ADJ
ftr-465	817	4	incidents	incident	NOUN
ftr-465	817	5	of	of	ADP
ftr-465	817	6	self	self	NOUN
ftr-465	817	7	-	-	PUNCT
ftr-465	817	8	dealing	deal	VERB
ftr-465	817	9	and	and	CCONJ
ftr-465	817	10	other	other	ADJ
ftr-465	817	11	abusive	abusive	ADJ
ftr-465	817	12	practices	practice	NOUN
ftr-465	817	13	involving	involve	VERB
ftr-465	817	14	public	public	ADJ
ftr-465	817	15	charities	charity	NOUN
ftr-465	817	16	and	and	CCONJ
ftr-465	817	17	the	the	DET
ftr-465	817	18	scrutiny	scrutiny	NOUN
ftr-465	817	19	they	they	PRON
ftr-465	817	20	have	have	AUX
ftr-465	817	21	invited	invite	VERB
ftr-465	817	22	.	.	PUNCT
ftr-465	818	1	i	i	PRON
ftr-465	818	2	d.	d.	PROPN
ftr-465	818	3	at	at	ADP
ftr-465	818	4	204	204	NUM
ftr-465	818	5	-	-	SYM
ftr-465	818	6	09	09	NUM
ftr-465	818	7	)	)	PUNCT
ftr-465	818	8	.	.	PUNCT
ftr-465	819	1	see	see	VERB
ftr-465	819	2	also	also	ADV
ftr-465	819	3	zimmerman	zimmerman	PROPN
ftr-465	819	4	,	,	PUNCT
ftr-465	819	5	supra	supra	PROPN
ftr-465	819	6	note	note	PROPN
ftr-465	819	7	22	22	NUM
ftr-465	819	8	,	,	PUNCT
ftr-465	819	9	at	at	ADP
ftr-465	819	10	341	341	NUM
ftr-465	819	11	-	-	SYM
ftr-465	819	12	43	43	NUM
ftr-465	819	13	.	.	PUNCT
ftr-465	820	1	zimmerman	zimmerman	PROPN
ftr-465	820	2	discusses	discuss	VERB
ftr-465	820	3	two	two	NUM
ftr-465	820	4	additional	additional	ADJ
ftr-465	820	5	sources	source	NOUN
ftr-465	820	6	of	of	ADP
ftr-465	820	7	voluntary	voluntary	ADJ
ftr-465	820	8	sector	sector	NOUN
ftr-465	820	9	failure	failure	NOUN
ftr-465	820	10	,	,	PUNCT
ftr-465	820	11	viz	viz	PROPN
ftr-465	820	12	.	.	PROPN
ftr-465	820	13	,	,	PUNCT
ftr-465	820	14	(	(	PUNCT
ftr-465	820	15	1	1	X
ftr-465	820	16	)	)	PUNCT
ftr-465	820	17	"	"	PUNCT
ftr-465	820	18	philanthropic	philanthropic	NOUN
ftr-465	820	19	paternalism	paternalism	NOUN
ftr-465	820	20	,	,	PUNCT
ftr-465	820	21	"	"	PUNCT
ftr-465	820	22	the	the	DET
ftr-465	820	23	definition	definition	NOUN
ftr-465	820	24	of	of	ADP
ftr-465	820	25	community	community	NOUN
ftr-465	820	26	needs	need	NOUN
ftr-465	820	27	determined	determine	VERB
ftr-465	820	28	by	by	ADP
ftr-465	820	29	the	the	DET
ftr-465	820	30	wealthy	wealthy	ADJ
ftr-465	820	31	,	,	PUNCT
ftr-465	820	32	who	who	PRON
ftr-465	820	33	have	have	VERB
ftr-465	820	34	the	the	DET
ftr-465	820	35	means	mean	NOUN
ftr-465	820	36	to	to	PART
ftr-465	820	37	contribute	contribute	VERB
ftr-465	820	38	to	to	ADP
ftr-465	820	39	charity	charity	NOUN
ftr-465	820	40	and	and	CCONJ
ftr-465	820	41	thereby	thereby	ADV
ftr-465	820	42	to	to	PART
ftr-465	820	43	influence	influence	VERB
ftr-465	820	44	the	the	DET
ftr-465	820	45	voluntary	voluntary	ADJ
ftr-465	820	46	sector	sector	NOUN
ftr-465	820	47	's	's	PART
ftr-465	820	48	agenda	agenda	NOUN
ftr-465	820	49	to	to	PART
ftr-465	820	50	serve	serve	VERB
ftr-465	820	51	themselves	themselves	PRON
ftr-465	820	52	rather	rather	ADV
ftr-465	820	53	than	than	ADP
ftr-465	820	54	serve	serve	VERB
ftr-465	820	55	the	the	DET
ftr-465	820	56	poor	poor	ADJ
ftr-465	820	57	,	,	PUNCT
ftr-465	820	58	and	and	CCONJ
ftr-465	820	59	(	(	PUNCT
ftr-465	820	60	2	2	X
ftr-465	820	61	)	)	PUNCT
ftr-465	820	62	"	"	PUNCT
ftr-465	820	63	asymmetric	asymmetric	ADJ
ftr-465	820	64	information	information	NOUN
ftr-465	820	65	failure	failure	NOUN
ftr-465	820	66	,	,	PUNCT
ftr-465	820	67	"	"	PUNCT
ftr-465	820	68	nonprofits	nonprofit	NOUN
ftr-465	820	69	providing	provide	VERB
ftr-465	820	70	goods	good	NOUN
ftr-465	820	71	and	and	CCONJ
ftr-465	820	72	services	service	NOUN
ftr-465	820	73	with	with	ADP
ftr-465	820	74	complex	complex	ADJ
ftr-465	820	75	characteristics	characteristic	NOUN
ftr-465	820	76	,	,	PUNCT
ftr-465	820	77	such	such	ADJ
ftr-465	820	78	as	as	ADP
ftr-465	820	79	health	health	NOUN
ftr-465	820	80	care	care	NOUN
ftr-465	820	81	,	,	PUNCT
ftr-465	820	82	to	to	ADP
ftr-465	820	83	a	a	DET
ftr-465	820	84	wealthy	wealthy	ADJ
ftr-465	820	85	group	group	NOUN
ftr-465	820	86	of	of	ADP
ftr-465	820	87	clientele	clientele	PROPN
ftr-465	820	88	,	,	PUNCT
ftr-465	820	89	to	to	PART
ftr-465	820	90	suggest	suggest	VERB
ftr-465	820	91	that	that	SCONJ
ftr-465	820	92	the	the	DET
ftr-465	820	93	nonprofit	nonprofit	NOUN
ftr-465	820	94	is	be	AUX
ftr-465	820	95	not	not	PART
ftr-465	820	96	really	really	ADV
ftr-465	820	97	delivering	deliver	VERB
ftr-465	820	98	a	a	DET
ftr-465	820	99	social	social	ADJ
ftr-465	820	100	benefit	benefit	NOUN
ftr-465	820	101	.	.	PUNCT
ftr-465	821	1	zimmerman	zimmerman	PROPN
ftr-465	821	2	admits	admit	VERB
ftr-465	821	3	that	that	SCONJ
ftr-465	821	4	"	"	PUNCT
ftr-465	821	5	[	[	X
ftr-465	821	6	e]mpirical	e]mpirical	ADJ
ftr-465	821	7	evidence	evidence	NOUN
ftr-465	821	8	on	on	ADP
ftr-465	821	9	voluntary	voluntary	ADJ
ftr-465	821	10	sector	sector	NOUN
ftr-465	821	11	failure	failure	NOUN
ftr-465	821	12	is	be	AUX
ftr-465	821	13	somewhat	somewhat	ADV
ftr-465	821	14	anecdotal	anecdotal	ADJ
ftr-465	821	15	.	.	PUNCT
ftr-465	821	16	"	"	PUNCT
ftr-465	822	1	i	i	PRON
ftr-465	822	2	d.	d.	PROPN
ftr-465	822	3	at	at	ADP
ftr-465	822	4	343	343	NUM
ftr-465	822	5	.	.	PUNCT
ftr-465	823	1	zimmerman	zimmerman	PROPN
ftr-465	823	2	summarizes	summarize	VERB
ftr-465	823	3	several	several	ADJ
ftr-465	823	4	studies	study	NOUN
ftr-465	823	5	leading	lead	VERB
ftr-465	823	6	to	to	ADP
ftr-465	823	7	the	the	DET
ftr-465	823	8	conclusion	conclusion	NOUN
ftr-465	823	9	that	that	SCONJ
ftr-465	823	10	there	there	PRON
ftr-465	823	11	are	be	VERB
ftr-465	823	12	incidences	incidence	NOUN
ftr-465	823	13	of	of	ADP
ftr-465	823	14	voluntary	voluntary	ADJ
ftr-465	823	15	sector	sector	NOUN
ftr-465	823	16	failure	failure	NOUN
ftr-465	823	17	,	,	PUNCT
ftr-465	823	18	e.g.	e.g.	ADV
ftr-465	823	19	herzlinger	herzlinger	NOUN
ftr-465	823	20	and	and	CCONJ
ftr-465	823	21	krasker	krasker	VERB
ftr-465	823	22	in	in	ADP
ftr-465	823	23	1987	1987	NUM
ftr-465	823	24	:	:	PUNCT
ftr-465	823	25	"	"	PUNCT
ftr-465	823	26	they	they	PRON
ftr-465	823	27	found	find	VERB
ftr-465	823	28	that	that	SCONJ
ftr-465	823	29	the	the	DET
ftr-465	823	30	nonprofit	nonprofit	ADJ
ftr-465	823	31	hospitals	hospital	NOUN
ftr-465	823	32	were	be	AUX
ftr-465	823	33	spending	spend	VERB
ftr-465	823	34	much	much	ADJ
ftr-465	823	35	of	of	ADP
ftr-465	823	36	their	their	PRON
ftr-465	823	37	tax	tax	NOUN
ftr-465	823	38	benefits	benefit	NOUN
ftr-465	823	39	on	on	ADP
ftr-465	823	40	behalf	behalf	NOUN
ftr-465	823	41	of	of	ADP
ftr-465	823	42	the	the	DET
ftr-465	823	43	professional	professional	ADJ
ftr-465	823	44	staff	staff	NOUN
ftr-465	823	45	of	of	ADP
ftr-465	823	46	the	the	DET
ftr-465	823	47	hospitals	hospital	NOUN
ftr-465	823	48	'	'	PUNCT
ftr-465	823	49	...	...	PUNCT
ftr-465	823	50	without	without	ADP
ftr-465	823	51	providing	provide	VERB
ftr-465	823	52	better	well	ADJ
ftr-465	823	53	,	,	PUNCT
ftr-465	823	54	cheaper	cheap	ADJ
ftr-465	823	55	,	,	PUNCT
ftr-465	823	56	or	or	CCONJ
ftr-465	823	57	more	more	ADV
ftr-465	823	58	accessible	accessible	ADJ
ftr-465	823	59	health	health	NOUN
ftr-465	823	60	care	care	NOUN
ftr-465	823	61	in	in	ADP
ftr-465	823	62	return	return	NOUN
ftr-465	823	63	.	.	PUNCT
ftr-465	824	1	"	"	PUNCT
ftr-465	824	2	'	'	PUNCT
ftr-465	824	3	i	i	PRON
ftr-465	824	4	d.	d.	PROPN
ftr-465	824	5	at	at	ADP
ftr-465	824	6	344	344	NUM
ftr-465	824	7	.	.	PUNCT
ftr-465	825	1	"	"	PUNCT
ftr-465	825	2	[	[	X
ftr-465	825	3	s]uspicion	s]uspicion	NOUN
ftr-465	825	4	abounds	abound	VERB
ftr-465	825	5	that	that	SCONJ
ftr-465	825	6	some	some	DET
ftr-465	825	7	tax	tax	NOUN
ftr-465	825	8	revenues	revenue	NOUN
ftr-465	825	9	are	be	AUX
ftr-465	825	10	being	be	AUX
ftr-465	825	11	wasted	waste	VERB
ftr-465	825	12	without	without	ADP
ftr-465	825	13	commensurate	commensurate	ADJ
ftr-465	825	14	provision	provision	NOUN
ftr-465	825	15	of	of	ADP
ftr-465	825	16	social	social	ADJ
ftr-465	825	17	benefits	benefit	NOUN
ftr-465	825	18	.	.	PUNCT
ftr-465	825	19	"	"	PUNCT
ftr-465	826	1	i	i	PRON
ftr-465	826	2	d.	d.	PROPN
ftr-465	826	3	at	at	ADP
ftr-465	826	4	345	345	NUM
ftr-465	826	5	.	.	PUNCT
ftr-465	827	1	122	122	NUM
ftr-465	827	2	.	.	PUNCT
ftr-465	828	1	public	public	ADJ
ftr-465	828	2	perception	perception	NOUN
ftr-465	828	3	of	of	ADP
ftr-465	828	4	this	this	DET
ftr-465	828	5	type	type	NOUN
ftr-465	828	6	of	of	ADP
ftr-465	828	7	nonprofit	nonprofit	ADJ
ftr-465	828	8	failure	failure	NOUN
ftr-465	828	9	among	among	ADP
ftr-465	828	10	institutions	institution	NOUN
ftr-465	828	11	of	of	ADP
ftr-465	828	12	higher	high	ADJ
ftr-465	828	13	education	education	NOUN
ftr-465	828	14	has	have	AUX
ftr-465	828	15	been	be	AUX
ftr-465	828	16	enhanced	enhance	VERB
ftr-465	828	17	by	by	ADP
ftr-465	828	18	negative	negative	ADJ
ftr-465	828	19	coverage	coverage	NOUN
ftr-465	828	20	in	in	ADP
ftr-465	828	21	the	the	DET
ftr-465	828	22	media	medium	NOUN
ftr-465	828	23	.	.	PUNCT
ftr-465	829	1	the	the	DET
ftr-465	829	2	philadelphia	philadelphia	PROPN
ftr-465	829	3	inquirer	inquirer	PROPN
ftr-465	829	4	ran	run	VERB
ftr-465	829	5	a	a	DET
ftr-465	829	6	five	five	NUM
ftr-465	829	7	-	-	PUNCT
ftr-465	829	8	part	part	NOUN
ftr-465	829	9	series	series	NOUN
ftr-465	829	10	from	from	ADP
ftr-465	829	11	march	march	PROPN
ftr-465	829	12	31	31	NUM
ftr-465	829	13	to	to	ADP
ftr-465	829	14	april	april	PROPN
ftr-465	829	15	4	4	NUM
ftr-465	829	16	,	,	PUNCT
ftr-465	829	17	1996	1996	NUM
ftr-465	829	18	,	,	PUNCT
ftr-465	829	19	maintaining	maintain	VERB
ftr-465	829	20	that	that	SCONJ
ftr-465	829	21	college	college	NOUN
ftr-465	829	22	tuition	tuition	NOUN
ftr-465	829	23	has	have	AUX
ftr-465	829	24	almost	almost	ADV
ftr-465	829	25	tripled	triple	VERB
ftr-465	829	26	between	between	ADP
ftr-465	829	27	1981	1981	NUM
ftr-465	829	28	and	and	CCONJ
ftr-465	829	29	1996	1996	NUM
ftr-465	829	30	,	,	PUNCT
ftr-465	829	31	more	more	ADJ
ftr-465	829	32	than	than	ADP
ftr-465	829	33	twice	twice	DET
ftr-465	829	34	the	the	DET
ftr-465	829	35	rate	rate	NOUN
ftr-465	829	36	of	of	ADP
ftr-465	829	37	inflation	inflation	NOUN
ftr-465	829	38	,	,	PUNCT
ftr-465	829	39	not	not	PART
ftr-465	829	40	because	because	SCONJ
ftr-465	829	41	of	of	ADP
ftr-465	829	42	a	a	DET
ftr-465	829	43	rise	rise	NOUN
ftr-465	829	44	in	in	ADP
ftr-465	829	45	demand	demand	NOUN
ftr-465	829	46	,	,	PUNCT
ftr-465	829	47	but	but	CCONJ
ftr-465	829	48	because	because	SCONJ
ftr-465	829	49	of	of	ADP
ftr-465	829	50	a	a	DET
ftr-465	829	51	"	"	PUNCT
ftr-465	829	52	chivas	chivas	PROPN
ftr-465	829	53	regal	regal	PROPN
ftr-465	829	54	"	"	PUNCT
ftr-465	829	55	effect	effect	NOUN
ftr-465	829	56	-	-	PUNCT
ftr-465	829	57	the	the	DET
ftr-465	829	58	more	more	ADV
ftr-465	829	59	expensive	expensive	ADJ
ftr-465	829	60	,	,	PUNCT
ftr-465	829	61	the	the	PRON
ftr-465	829	62	better	well	ADJ
ftr-465	829	63	.	.	PUNCT
ftr-465	830	1	see	see	VERB
ftr-465	830	2	karen	karen	PROPN
ftr-465	830	3	heller	heller	PROPN
ftr-465	830	4	&	&	CCONJ
ftr-465	830	5	lily	lily	PROPN
ftr-465	830	6	eng	eng	PROPN
ftr-465	830	7	,	,	PUNCT
ftr-465	830	8	higher	high	ADJ
ftr-465	830	9	education	education	NOUN
ftr-465	830	10	:	:	PUNCT
ftr-465	830	11	how	how	SCONJ
ftr-465	830	12	high	high	ADJ
ftr-465	830	13	the	the	DET
ftr-465	830	14	price	price	NOUN
ftr-465	830	15	,	,	PUNCT
ftr-465	830	16	phila	phila	PROPN
ftr-465	830	17	.	.	PUNCT
ftr-465	831	1	inquirer	inquirer	PROPN
ftr-465	831	2	,	,	PUNCT
ftr-465	831	3	mar	mar	PROPN
ftr-465	831	4	.	.	PROPN
ftr-465	831	5	31	31	NUM
ftr-465	831	6	.	.	PUNCT
ftr-465	831	7	1996	1996	NUM
ftr-465	831	8	,	,	PUNCT
ftr-465	831	9	at	at	ADP
ftr-465	831	10	al	al	PROPN
ftr-465	831	11	.	.	PROPN
ftr-465	832	1	with	with	ADP
ftr-465	832	2	the	the	DET
ftr-465	832	3	last	last	NOUN
ftr-465	832	4	of	of	ADP
ftr-465	832	5	the	the	DET
ftr-465	832	6	"	"	PUNCT
ftr-465	832	7	baby	baby	NOUN
ftr-465	832	8	boomers	boomer	NOUN
ftr-465	832	9	"	"	PUNCT
ftr-465	832	10	reaching	reach	VERB
ftr-465	832	11	college	college	NOUN
ftr-465	832	12	age	age	NOUN
ftr-465	832	13	in	in	ADP
ftr-465	832	14	the	the	DET
ftr-465	832	15	early	early	ADJ
ftr-465	832	16	1980s	1980s	NUM
ftr-465	832	17	.	.	PUNCT
ftr-465	833	1	19961	19961	NUM
ftr-465	833	2	florida	florida	PROPN
ftr-465	833	3	tax	tax	NOUN
ftr-465	833	4	review	review	NOUN
ftr-465	833	5	not	not	PART
ftr-465	833	6	constitute	constitute	VERB
ftr-465	833	7	intrinsic	intrinsic	ADJ
ftr-465	833	8	defects	defect	NOUN
ftr-465	833	9	in	in	ADP
ftr-465	833	10	the	the	DET
ftr-465	833	11	nonprofit	nonprofit	ADJ
ftr-465	833	12	model	model	NOUN
ftr-465	833	13	as	as	ADP
ftr-465	833	14	the	the	DET
ftr-465	833	15	provider	provider	NOUN
ftr-465	833	16	of	of	ADP
ftr-465	833	17	essential	essential	ADJ
ftr-465	833	18	public	public	ADJ
ftr-465	833	19	goods	good	NOUN
ftr-465	833	20	and	and	CCONJ
ftr-465	833	21	services	service	NOUN
ftr-465	833	22	.	.	PUNCT
ftr-465	834	1	nevertheless	nevertheless	ADV
ftr-465	834	2	,	,	PUNCT
ftr-465	834	3	establishment	establishment	NOUN
ftr-465	834	4	of	of	ADP
ftr-465	834	5	a	a	DET
ftr-465	834	6	series	series	NOUN
ftr-465	834	7	of	of	ADP
ftr-465	834	8	self	self	NOUN
ftr-465	834	9	-	-	PUNCT
ftr-465	834	10	regulatory	regulatory	ADJ
ftr-465	834	11	bodies	body	NOUN
ftr-465	834	12	responsible	responsible	ADJ
ftr-465	834	13	for	for	ADP
ftr-465	834	14	planning	planning	NOUN
ftr-465	834	15	and	and	CCONJ
ftr-465	834	16	oversight	oversight	NOUN
ftr-465	834	17	in	in	ADP
ftr-465	834	18	the	the	DET
ftr-465	834	19	various	various	ADJ
ftr-465	834	20	nonprofit	nonprofit	ADJ
ftr-465	834	21	subsectors	subsector	NOUN
ftr-465	834	22	,	,	PUNCT
ftr-465	834	23	further	far	ADV
ftr-465	834	24	described	describe	VERB
ftr-465	834	25	in	in	ADP
ftr-465	834	26	part	part	NOUN
ftr-465	834	27	v	v	NOUN
ftr-465	834	28	of	of	ADP
ftr-465	834	29	the	the	DET
ftr-465	834	30	article	article	NOUN
ftr-465	834	31	,	,	PUNCT
ftr-465	834	32	should	should	AUX
ftr-465	834	33	be	be	AUX
ftr-465	834	34	viewed	view	VERB
ftr-465	834	35	as	as	ADP
ftr-465	834	36	the	the	DET
ftr-465	834	37	necessary	necessary	ADJ
ftr-465	834	38	companion	companion	NOUN
ftr-465	834	39	piece	piece	NOUN
ftr-465	834	40	of	of	ADP
ftr-465	834	41	legislation	legislation	NOUN
ftr-465	834	42	to	to	ADP
ftr-465	834	43	adoption	adoption	NOUN
ftr-465	834	44	of	of	ADP
ftr-465	834	45	the	the	DET
ftr-465	834	46	elective	elective	ADJ
ftr-465	834	47	credit	credit	NOUN
ftr-465	834	48	in	in	ADP
ftr-465	834	49	the	the	DET
ftr-465	834	50	form	form	NOUN
ftr-465	834	51	of	of	ADP
ftr-465	834	52	universal	universal	ADJ
ftr-465	834	53	application	application	NOUN
ftr-465	834	54	described	describe	VERB
ftr-465	834	55	in	in	ADP
ftr-465	834	56	appendix	appendix	ADJ
ftr-465	834	57	a.	a.	NOUN
ftr-465	834	58	'2	'2	PROPN
ftr-465	834	59	'	'	PART
ftr-465	834	60	demand	demand	NOUN
ftr-465	834	61	,	,	PUNCT
ftr-465	834	62	in	in	ADP
ftr-465	834	63	fact	fact	NOUN
ftr-465	834	64	,	,	PUNCT
ftr-465	834	65	went	go	VERB
ftr-465	834	66	down	down	ADV
ftr-465	834	67	.	.	PUNCT
ftr-465	835	1	see	see	VERB
ftr-465	835	2	i	i	PRON
ftr-465	835	3	d.	d.	PROPN
ftr-465	835	4	with	with	ADP
ftr-465	835	5	no	no	DET
ftr-465	835	6	outside	outside	ADJ
ftr-465	835	7	monitoring	monitoring	NOUN
ftr-465	835	8	and	and	CCONJ
ftr-465	835	9	no	no	DET
ftr-465	835	10	incentive	incentive	NOUN
ftr-465	835	11	to	to	PART
ftr-465	835	12	cut	cut	VERB
ftr-465	835	13	spending	spending	NOUN
ftr-465	835	14	,	,	PUNCT
ftr-465	835	15	increasing	increase	VERB
ftr-465	835	16	tuition	tuition	NOUN
ftr-465	835	17	revenues	revenue	NOUN
ftr-465	835	18	have	have	AUX
ftr-465	835	19	supported	support	VERB
ftr-465	835	20	an	an	DET
ftr-465	835	21	explosion	explosion	NOUN
ftr-465	835	22	in	in	ADP
ftr-465	835	23	inefficiency	inefficiency	NOUN
ftr-465	835	24	and	and	CCONJ
ftr-465	835	25	waste	waste	NOUN
ftr-465	835	26	rather	rather	ADV
ftr-465	835	27	than	than	ADP
ftr-465	835	28	an	an	DET
ftr-465	835	29	increase	increase	NOUN
ftr-465	835	30	in	in	ADP
ftr-465	835	31	the	the	DET
ftr-465	835	32	quality	quality	NOUN
ftr-465	835	33	and	and	CCONJ
ftr-465	835	34	accessibility	accessibility	NOUN
ftr-465	835	35	of	of	ADP
ftr-465	835	36	higher	high	ADJ
ftr-465	835	37	education	education	NOUN
ftr-465	835	38	-	-	PUNCT
ftr-465	835	39	more	more	ADJ
ftr-465	835	40	administrators	administrator	NOUN
ftr-465	835	41	,	,	PUNCT
ftr-465	835	42	more	more	ADJ
ftr-465	835	43	assistant	assistant	ADJ
ftr-465	835	44	administrators	administrator	NOUN
ftr-465	835	45	,	,	PUNCT
ftr-465	835	46	more	more	ADJ
ftr-465	835	47	faculty	faculty	NOUN
ftr-465	835	48	assistants	assistant	NOUN
ftr-465	835	49	,	,	PUNCT
ftr-465	835	50	more	more	ADJ
ftr-465	835	51	fundraisers	fundraiser	NOUN
ftr-465	835	52	,	,	PUNCT
ftr-465	835	53	more	more	ADJ
ftr-465	835	54	marketers	marketer	NOUN
ftr-465	835	55	,	,	PUNCT
ftr-465	835	56	more	more	ADJ
ftr-465	835	57	student	student	NOUN
ftr-465	835	58	amenities	amenity	NOUN
ftr-465	835	59	,	,	PUNCT
ftr-465	835	60	more	more	ADJ
ftr-465	835	61	building	building	NOUN
ftr-465	835	62	programs	program	NOUN
ftr-465	835	63	.	.	PUNCT
ftr-465	836	1	see	see	VERB
ftr-465	836	2	i	i	PRON
ftr-465	836	3	d.	d.	PROPN
ftr-465	836	4	as	as	ADP
ftr-465	836	5	a	a	DET
ftr-465	836	6	case	case	NOUN
ftr-465	836	7	in	in	ADP
ftr-465	836	8	point	point	NOUN
ftr-465	836	9	,	,	PUNCT
ftr-465	836	10	between	between	ADP
ftr-465	836	11	1980	1980	NUM
ftr-465	836	12	and	and	CCONJ
ftr-465	836	13	1996	1996	NUM
ftr-465	836	14	,	,	PUNCT
ftr-465	836	15	the	the	DET
ftr-465	836	16	number	number	NOUN
ftr-465	836	17	of	of	ADP
ftr-465	836	18	full	full	ADJ
ftr-465	836	19	-	-	PUNCT
ftr-465	836	20	time	time	NOUN
ftr-465	836	21	students	student	NOUN
ftr-465	836	22	registered	register	VERB
ftr-465	836	23	at	at	ADP
ftr-465	836	24	the	the	DET
ftr-465	836	25	university	university	PROPN
ftr-465	836	26	of	of	ADP
ftr-465	836	27	pennsylvania	pennsylvania	PROPN
ftr-465	836	28	increased	increase	VERB
ftr-465	836	29	by	by	ADP
ftr-465	836	30	29	29	NUM
ftr-465	836	31	;	;	PUNCT
ftr-465	836	32	the	the	DET
ftr-465	836	33	number	number	NOUN
ftr-465	836	34	of	of	ADP
ftr-465	836	35	administrators	administrator	NOUN
ftr-465	836	36	and	and	CCONJ
ftr-465	836	37	nonteaching	nonteache	VERB
ftr-465	836	38	staff	staff	NOUN
ftr-465	836	39	members	member	NOUN
ftr-465	836	40	increased	increase	VERB
ftr-465	836	41	by	by	ADP
ftr-465	836	42	1820	1820	NUM
ftr-465	836	43	.	.	PUNCT
ftr-465	837	1	see	see	VERB
ftr-465	837	2	i	i	PRON
ftr-465	837	3	d.	d.	PROPN
ftr-465	837	4	with	with	ADP
ftr-465	837	5	colleges	college	NOUN
ftr-465	837	6	and	and	CCONJ
ftr-465	837	7	universities	university	NOUN
ftr-465	837	8	competing	compete	VERB
ftr-465	837	9	against	against	ADP
ftr-465	837	10	each	each	DET
ftr-465	837	11	other	other	ADJ
ftr-465	837	12	for	for	ADP
ftr-465	837	13	a	a	DET
ftr-465	837	14	diminished	diminished	ADJ
ftr-465	837	15	pool	pool	NOUN
ftr-465	837	16	of	of	ADP
ftr-465	837	17	applicants	applicant	NOUN
ftr-465	837	18	,	,	PUNCT
ftr-465	837	19	a	a	DET
ftr-465	837	20	high	high	ADJ
ftr-465	837	21	percentage	percentage	NOUN
ftr-465	837	22	of	of	ADP
ftr-465	837	23	their	their	PRON
ftr-465	837	24	inflated	inflated	ADJ
ftr-465	837	25	operating	operating	NOUN
ftr-465	837	26	budgets	budget	NOUN
ftr-465	837	27	have	have	AUX
ftr-465	837	28	been	be	AUX
ftr-465	837	29	allocated	allocate	VERB
ftr-465	837	30	to	to	ADP
ftr-465	837	31	marketers	marketer	NOUN
ftr-465	837	32	and	and	CCONJ
ftr-465	837	33	recruiters	recruiter	NOUN
ftr-465	837	34	for	for	ADP
ftr-465	837	35	students	student	NOUN
ftr-465	837	36	and	and	CCONJ
ftr-465	837	37	to	to	ADP
ftr-465	837	38	other	other	ADJ
ftr-465	837	39	budget	budget	NOUN
ftr-465	837	40	lines	line	NOUN
ftr-465	837	41	thought	think	VERB
ftr-465	837	42	to	to	PART
ftr-465	837	43	increase	increase	VERB
ftr-465	837	44	the	the	DET
ftr-465	837	45	prestige	prestige	NOUN
ftr-465	837	46	of	of	ADP
ftr-465	837	47	the	the	DET
ftr-465	837	48	institution	institution	NOUN
ftr-465	837	49	,	,	PUNCT
ftr-465	837	50	such	such	ADJ
ftr-465	837	51	as	as	ADP
ftr-465	837	52	fundraising	fundraising	NOUN
ftr-465	837	53	and	and	CCONJ
ftr-465	837	54	faculty	faculty	NOUN
ftr-465	837	55	whose	whose	DET
ftr-465	837	56	primary	primary	ADJ
ftr-465	837	57	strength	strength	NOUN
ftr-465	837	58	is	be	AUX
ftr-465	837	59	published	publish	VERB
ftr-465	837	60	research	research	NOUN
ftr-465	837	61	rather	rather	ADV
ftr-465	837	62	than	than	ADP
ftr-465	837	63	teaching	teach	VERB
ftr-465	837	64	.	.	PUNCT
ftr-465	838	1	see	see	VERB
ftr-465	838	2	i	i	PRON
ftr-465	838	3	d.	d.	PROPN
ftr-465	838	4	at	at	ADP
ftr-465	838	5	a25	a25	PROPN
ftr-465	838	6	.	.	PUNCT
ftr-465	839	1	college	college	NOUN
ftr-465	839	2	presidents	president	NOUN
ftr-465	839	3	and	and	CCONJ
ftr-465	839	4	deans	dean	NOUN
ftr-465	839	5	have	have	AUX
ftr-465	839	6	been	be	AUX
ftr-465	839	7	chosen	choose	VERB
ftr-465	839	8	not	not	PART
ftr-465	839	9	based	base	VERB
ftr-465	839	10	on	on	ADP
ftr-465	839	11	how	how	SCONJ
ftr-465	839	12	well	well	ADV
ftr-465	839	13	they	they	PRON
ftr-465	839	14	govern	govern	VERB
ftr-465	839	15	,	,	PUNCT
ftr-465	839	16	but	but	CCONJ
ftr-465	839	17	on	on	ADP
ftr-465	839	18	how	how	SCONJ
ftr-465	839	19	well	well	ADV
ftr-465	839	20	they	they	PRON
ftr-465	839	21	fundraise	fundraise	VERB
ftr-465	839	22	.	.	PUNCT
ftr-465	840	1	see	see	VERB
ftr-465	840	2	i	i	PRON
ftr-465	840	3	d.	d.	PROPN
ftr-465	840	4	moreover	moreover	ADV
ftr-465	840	5	,	,	PUNCT
ftr-465	840	6	a	a	DET
ftr-465	840	7	high	high	ADJ
ftr-465	840	8	percentage	percentage	NOUN
ftr-465	840	9	of	of	ADP
ftr-465	840	10	the	the	DET
ftr-465	840	11	gifts	gift	NOUN
ftr-465	840	12	and	and	CCONJ
ftr-465	840	13	grants	grant	NOUN
ftr-465	840	14	received	receive	VERB
ftr-465	840	15	have	have	AUX
ftr-465	840	16	been	be	AUX
ftr-465	840	17	allocated	allocate	VERB
ftr-465	840	18	to	to	ADP
ftr-465	840	19	the	the	DET
ftr-465	840	20	endowment	endowment	NOUN
ftr-465	840	21	fund	fund	PROPN
ftr-465	840	22	and	and	CCONJ
ftr-465	840	23	an	an	DET
ftr-465	840	24	insufficient	insufficient	ADJ
ftr-465	840	25	amount	amount	NOUN
ftr-465	840	26	into	into	ADP
ftr-465	840	27	the	the	DET
ftr-465	840	28	current	current	ADJ
ftr-465	840	29	operating	operating	NOUN
ftr-465	840	30	budget	budget	NOUN
ftr-465	840	31	.	.	PUNCT
ftr-465	841	1	see	see	VERB
ftr-465	841	2	i	i	PRON
ftr-465	841	3	d.	d.	PROPN
ftr-465	841	4	at	at	ADP
ftr-465	841	5	a24	a24	PROPN
ftr-465	841	6	.	.	PROPN
ftr-465	842	1	saddled	saddle	VERB
ftr-465	842	2	with	with	ADP
ftr-465	842	3	more	more	ADJ
ftr-465	842	4	administrators	administrator	NOUN
ftr-465	842	5	,	,	PUNCT
ftr-465	842	6	faculty	faculty	NOUN
ftr-465	842	7	,	,	PUNCT
ftr-465	842	8	programs	program	NOUN
ftr-465	842	9	,	,	PUNCT
ftr-465	842	10	and	and	CCONJ
ftr-465	842	11	buildings	building	NOUN
ftr-465	842	12	than	than	SCONJ
ftr-465	842	13	are	be	AUX
ftr-465	842	14	needed	need	VERB
ftr-465	842	15	to	to	PART
ftr-465	842	16	accommodate	accommodate	VERB
ftr-465	842	17	present	present	ADJ
ftr-465	842	18	demand	demand	NOUN
ftr-465	842	19	,	,	PUNCT
ftr-465	842	20	colleges	college	NOUN
ftr-465	842	21	and	and	CCONJ
ftr-465	842	22	universities	university	NOUN
ftr-465	842	23	are	be	AUX
ftr-465	842	24	finding	find	VERB
ftr-465	842	25	downsizing	downsize	VERB
ftr-465	842	26	extremely	extremely	ADV
ftr-465	842	27	difficult	difficult	ADJ
ftr-465	842	28	.	.	PUNCT
ftr-465	843	1	see	see	VERB
ftr-465	843	2	i	i	PRON
ftr-465	843	3	d.	d.	PROPN
ftr-465	843	4	at	at	ADP
ftr-465	843	5	a24	a24	PROPN
ftr-465	843	6	.	.	PUNCT
ftr-465	844	1	the	the	DET
ftr-465	844	2	philadelphia	philadelphia	PROPN
ftr-465	844	3	inquirer	inquirer	PROPN
ftr-465	844	4	series	series	PROPN
ftr-465	844	5	of	of	ADP
ftr-465	844	6	articles	article	NOUN
ftr-465	844	7	made	make	VERB
ftr-465	844	8	its	its	PRON
ftr-465	844	9	point	point	NOUN
ftr-465	844	10	,	,	PUNCT
ftr-465	844	11	but	but	CCONJ
ftr-465	844	12	overstated	overstate	VERB
ftr-465	844	13	the	the	DET
ftr-465	844	14	case	case	NOUN
ftr-465	844	15	.	.	PUNCT
ftr-465	845	1	certainly	certainly	ADV
ftr-465	845	2	,	,	PUNCT
ftr-465	845	3	some	some	DET
ftr-465	845	4	percentage	percentage	NOUN
ftr-465	845	5	of	of	ADP
ftr-465	845	6	the	the	DET
ftr-465	845	7	tuition	tuition	NOUN
ftr-465	845	8	increase	increase	NOUN
ftr-465	845	9	that	that	PRON
ftr-465	845	10	occurred	occur	VERB
ftr-465	845	11	between	between	ADP
ftr-465	845	12	1981	1981	NUM
ftr-465	845	13	and	and	CCONJ
ftr-465	845	14	1996	1996	NUM
ftr-465	845	15	was	be	AUX
ftr-465	845	16	returned	return	VERB
ftr-465	845	17	to	to	ADP
ftr-465	845	18	students	student	NOUN
ftr-465	845	19	in	in	ADP
ftr-465	845	20	the	the	DET
ftr-465	845	21	form	form	NOUN
ftr-465	845	22	of	of	ADP
ftr-465	845	23	necessary	necessary	ADJ
ftr-465	845	24	increases	increase	NOUN
ftr-465	845	25	in	in	ADP
ftr-465	845	26	faculty	faculty	NOUN
ftr-465	845	27	salaries	salary	NOUN
ftr-465	845	28	and	and	CCONJ
ftr-465	845	29	benefits	benefit	NOUN
ftr-465	845	30	,	,	PUNCT
ftr-465	845	31	enhanced	enhance	VERB
ftr-465	845	32	counseling	counseling	NOUN
ftr-465	845	33	and	and	CCONJ
ftr-465	845	34	placement	placement	NOUN
ftr-465	845	35	services	service	NOUN
ftr-465	845	36	,	,	PUNCT
ftr-465	845	37	upgrading	upgrading	NOUN
ftr-465	845	38	of	of	ADP
ftr-465	845	39	laboratories	laboratory	NOUN
ftr-465	845	40	,	,	PUNCT
ftr-465	845	41	libraries	library	NOUN
ftr-465	845	42	,	,	PUNCT
ftr-465	845	43	and	and	CCONJ
ftr-465	845	44	physical	physical	ADJ
ftr-465	845	45	plant	plant	NOUN
ftr-465	845	46	,	,	PUNCT
ftr-465	845	47	and	and	CCONJ
ftr-465	845	48	installation	installation	NOUN
ftr-465	845	49	of	of	ADP
ftr-465	845	50	computer	computer	NOUN
ftr-465	845	51	systems	system	NOUN
ftr-465	845	52	and	and	CCONJ
ftr-465	845	53	new	new	ADJ
ftr-465	845	54	technology	technology	NOUN
ftr-465	845	55	.	.	PUNCT
ftr-465	846	1	additionally	additionally	ADV
ftr-465	846	2	,	,	PUNCT
ftr-465	846	3	colleges	college	NOUN
ftr-465	846	4	and	and	CCONJ
ftr-465	846	5	universities	university	NOUN
ftr-465	846	6	are	be	AUX
ftr-465	846	7	compelled	compel	VERB
ftr-465	846	8	to	to	PART
ftr-465	846	9	comply	comply	VERB
ftr-465	846	10	with	with	ADP
ftr-465	846	11	a	a	DET
ftr-465	846	12	myriad	myriad	ADJ
ftr-465	846	13	and	and	CCONJ
ftr-465	846	14	burgeoning	burgeon	VERB
ftr-465	846	15	amount	amount	NOUN
ftr-465	846	16	of	of	ADP
ftr-465	846	17	federal	federal	ADJ
ftr-465	846	18	regulations	regulation	NOUN
ftr-465	846	19	.	.	PUNCT
ftr-465	847	1	further	far	ADV
ftr-465	847	2	,	,	PUNCT
ftr-465	847	3	although	although	SCONJ
ftr-465	847	4	the	the	DET
ftr-465	847	5	authors	author	NOUN
ftr-465	847	6	of	of	ADP
ftr-465	847	7	this	this	DET
ftr-465	847	8	series	series	NOUN
ftr-465	847	9	are	be	AUX
ftr-465	847	10	correct	correct	ADJ
ftr-465	847	11	to	to	PART
ftr-465	847	12	point	point	VERB
ftr-465	847	13	out	out	ADP
ftr-465	847	14	that	that	SCONJ
ftr-465	847	15	some	some	DET
ftr-465	847	16	percentage	percentage	NOUN
ftr-465	847	17	of	of	ADP
ftr-465	847	18	the	the	DET
ftr-465	847	19	tuition	tuition	NOUN
ftr-465	847	20	increase	increase	NOUN
ftr-465	847	21	had	have	AUX
ftr-465	847	22	occurred	occur	VERB
ftr-465	847	23	because	because	SCONJ
ftr-465	847	24	of	of	ADP
ftr-465	847	25	an	an	DET
ftr-465	847	26	increasing	increase	VERB
ftr-465	847	27	budget	budget	NOUN
ftr-465	847	28	line	line	NOUN
ftr-465	847	29	for	for	ADP
ftr-465	847	30	student	student	NOUN
ftr-465	847	31	financial	financial	ADJ
ftr-465	847	32	aid	aid	NOUN
ftr-465	847	33	,	,	PUNCT
ftr-465	847	34	with	with	ADP
ftr-465	847	35	more	more	ADJ
ftr-465	847	36	student	student	NOUN
ftr-465	847	37	aid	aid	NOUN
ftr-465	847	38	being	be	AUX
ftr-465	847	39	required	require	VERB
ftr-465	847	40	because	because	SCONJ
ftr-465	847	41	of	of	ADP
ftr-465	847	42	the	the	DET
ftr-465	847	43	higher	high	ADJ
ftr-465	847	44	tuition	tuition	NOUN
ftr-465	847	45	,	,	PUNCT
ftr-465	847	46	a	a	DET
ftr-465	847	47	spiraling	spiral	VERB
ftr-465	847	48	effect	effect	NOUN
ftr-465	847	49	squeezing	squeeze	VERB
ftr-465	847	50	the	the	DET
ftr-465	847	51	middle	middle	ADJ
ftr-465	847	52	class	class	NOUN
ftr-465	847	53	out	out	ADP
ftr-465	847	54	of	of	ADP
ftr-465	847	55	the	the	DET
ftr-465	847	56	opportunity	opportunity	NOUN
ftr-465	847	57	to	to	PART
ftr-465	847	58	go	go	VERB
ftr-465	847	59	to	to	ADP
ftr-465	847	60	college	college	NOUN
ftr-465	847	61	,	,	PUNCT
ftr-465	847	62	the	the	DET
ftr-465	847	63	phenomenon	phenomenon	NOUN
ftr-465	847	64	is	be	AUX
ftr-465	847	65	the	the	DET
ftr-465	847	66	result	result	NOUN
ftr-465	847	67	of	of	ADP
ftr-465	847	68	lack	lack	NOUN
ftr-465	847	69	of	of	ADP
ftr-465	847	70	social	social	ADJ
ftr-465	847	71	planning	planning	NOUN
ftr-465	847	72	that	that	PRON
ftr-465	847	73	implicates	implicate	VERB
ftr-465	847	74	the	the	DET
ftr-465	847	75	federal	federal	ADJ
ftr-465	847	76	government	government	NOUN
ftr-465	847	77	as	as	ADV
ftr-465	847	78	much	much	ADV
ftr-465	847	79	as	as	SCONJ
ftr-465	847	80	it	it	PRON
ftr-465	847	81	does	do	VERB
ftr-465	847	82	institutions	institution	NOUN
ftr-465	847	83	of	of	ADP
ftr-465	847	84	higher	high	ADJ
ftr-465	847	85	education	education	NOUN
ftr-465	847	86	.	.	PUNCT
ftr-465	848	1	123	123	NUM
ftr-465	848	2	.	.	PUNCT
ftr-465	849	1	there	there	PRON
ftr-465	849	2	have	have	AUX
ftr-465	849	3	been	be	AUX
ftr-465	849	4	legislative	legislative	ADJ
ftr-465	849	5	proposals	proposal	NOUN
ftr-465	849	6	to	to	PART
ftr-465	849	7	deny	deny	VERB
ftr-465	849	8	tax	tax	NOUN
ftr-465	849	9	exemption	exemption	NOUN
ftr-465	849	10	to	to	ADP
ftr-465	849	11	a	a	DET
ftr-465	849	12	nonprofit	nonprofit	ADJ
ftr-465	849	13	entity	entity	NOUN
ftr-465	849	14	unless	unless	SCONJ
ftr-465	849	15	the	the	DET
ftr-465	849	16	organization	organization	NOUN
ftr-465	849	17	can	can	AUX
ftr-465	849	18	satisfy	satisfy	VERB
ftr-465	849	19	a	a	DET
ftr-465	849	20	quantifiable	quantifiable	ADJ
ftr-465	849	21	test	test	NOUN
ftr-465	849	22	proving	prove	VERB
ftr-465	849	23	the	the	DET
ftr-465	849	24	delivery	delivery	NOUN
ftr-465	849	25	of	of	ADP
ftr-465	849	26	adequate	adequate	ADJ
ftr-465	849	27	social	social	ADJ
ftr-465	849	28	benefits	benefit	NOUN
ftr-465	849	29	.	.	PUNCT
ftr-465	850	1	see	see	VERB
ftr-465	850	2	zimmerman	zimmerman	PROPN
ftr-465	850	3	,	,	PUNCT
ftr-465	850	4	supra	supra	PROPN
ftr-465	850	5	note	note	PROPN
ftr-465	850	6	22	22	NUM
ftr-465	850	7	,	,	PUNCT
ftr-465	850	8	at	at	ADP
ftr-465	850	9	346	346	NUM
ftr-465	850	10	-	-	SYM
ftr-465	850	11	48	48	NUM
ftr-465	850	12	.	.	PUNCT
ftr-465	851	1	for	for	ADP
ftr-465	851	2	the	the	DET
ftr-465	851	3	view	view	NOUN
ftr-465	851	4	that	that	SCONJ
ftr-465	851	5	a	a	DET
ftr-465	851	6	certain	certain	ADJ
ftr-465	851	7	degree	degree	NOUN
ftr-465	851	8	of	of	ADP
ftr-465	851	9	nonprofit	nonprofit	ADJ
ftr-465	851	10	inefficiency	inefficiency	NOUN
ftr-465	851	11	is	be	AUX
ftr-465	851	12	an	an	DET
ftr-465	851	13	expected	expect	VERB
ftr-465	851	14	price	price	NOUN
ftr-465	851	15	to	to	PART
ftr-465	851	16	pay	pay	VERB
ftr-465	851	17	for	for	ADP
ftr-465	851	18	nonprofit	nonprofit	ADJ
ftr-465	851	19	innovation	innovation	NOUN
ftr-465	851	20	,	,	PUNCT
ftr-465	851	21	see	see	VERB
ftr-465	851	22	steinberg	steinberg	PROPN
ftr-465	851	23	,	,	PUNCT
ftr-465	851	24	supra	supra	PROPN
ftr-465	851	25	note	note	PROPN
ftr-465	851	26	25	25	NUM
ftr-465	851	27	,	,	PUNCT
ftr-465	851	28	at	at	ADP
ftr-465	851	29	361	361	NUM
ftr-465	851	30	-	-	SYM
ftr-465	851	31	62	62	NUM
ftr-465	851	32	.	.	PUNCT
ftr-465	852	1	if	if	SCONJ
ftr-465	852	2	the	the	DET
ftr-465	852	3	delivery	delivery	NOUN
ftr-465	852	4	of	of	ADP
ftr-465	852	5	adequate	adequate	ADJ
ftr-465	852	6	benefits	benefit	NOUN
ftr-465	852	7	to	to	ADP
ftr-465	852	8	low	low	ADJ
ftr-465	852	9	-	-	PUNCT
ftr-465	852	10	income	income	NOUN
ftr-465	852	11	beneficiaries	beneficiary	NOUN
ftr-465	852	12	is	be	AUX
ftr-465	852	13	implicitly	implicitly	ADV
ftr-465	852	14	the	the	DET
ftr-465	852	15	sole	sole	ADJ
ftr-465	852	16	test	test	NOUN
ftr-465	852	17	to	to	PART
ftr-465	852	18	be	be	AUX
ftr-465	852	19	applied	apply	VERB
ftr-465	852	20	to	to	ADP
ftr-465	852	21	each	each	PRON
ftr-465	852	22	and	and	CCONJ
ftr-465	852	23	every	every	DET
ftr-465	852	24	nonprofit	nonprofit	ADJ
ftr-465	852	25	organization	organization	NOUN
ftr-465	852	26	in	in	ADP
ftr-465	852	27	order	order	NOUN
ftr-465	852	28	to	to	PART
ftr-465	852	29	retain	retain	VERB
ftr-465	852	30	tax	tax	NOUN
ftr-465	852	31	exemption	exemption	NOUN
ftr-465	852	32	,	,	PUNCT
ftr-465	852	33	the	the	DET
ftr-465	852	34	test	test	NOUN
ftr-465	852	35	reflects	reflect	VERB
ftr-465	852	36	a	a	DET
ftr-465	852	37	constricted	constrict	VERB
ftr-465	852	38	view	view	NOUN
ftr-465	852	39	of	of	ADP
ftr-465	852	40	the	the	DET
ftr-465	852	41	role	role	NOUN
ftr-465	852	42	of	of	ADP
ftr-465	852	43	nonprofits	nonprofit	NOUN
ftr-465	852	44	in	in	ADP
ftr-465	852	45	american	american	ADJ
ftr-465	852	46	society	society	NOUN
ftr-465	852	47	.	.	PUNCT
ftr-465	853	1	the	the	DET
ftr-465	853	2	performance	performance	NOUN
ftr-465	853	3	of	of	ADP
ftr-465	853	4	many	many	ADJ
ftr-465	853	5	essential	essential	ADJ
ftr-465	853	6	public	public	ADJ
ftr-465	853	7	services	service	NOUN
ftr-465	853	8	by	by	ADP
ftr-465	853	9	nonprofits	nonprofit	NOUN
ftr-465	853	10	,	,	PUNCT
ftr-465	853	11	e.g.	e.g.	ADV
ftr-465	853	12	,	,	PUNCT
ftr-465	853	13	the	the	DET
ftr-465	853	14	conduct	conduct	NOUN
ftr-465	853	15	of	of	ADP
ftr-465	853	16	basic	basic	ADJ
ftr-465	853	17	and	and	CCONJ
ftr-465	853	18	applied	apply	VERB
ftr-465	853	19	research	research	NOUN
ftr-465	853	20	by	by	ADP
ftr-465	853	21	a	a	DET
ftr-465	853	22	university	university	NOUN
ftr-465	853	23	,	,	PUNCT
ftr-465	853	24	indirectly	indirectly	ADV
ftr-465	853	25	benefit	benefit	VERB
ftr-465	853	26	all	all	DET
ftr-465	853	27	income	income	NOUN
ftr-465	853	28	groups	group	NOUN
ftr-465	853	29	.	.	PUNCT
ftr-465	854	1	further	far	ADV
ftr-465	854	2	,	,	PUNCT
ftr-465	854	3	it	it	PRON
ftr-465	854	4	is	be	AUX
ftr-465	854	5	not	not	PART
ftr-465	854	6	always	always	ADV
ftr-465	854	7	easy	easy	ADJ
ftr-465	854	8	to	to	PART
ftr-465	854	9	determine	determine	VERB
ftr-465	854	10	which	which	PRON
ftr-465	854	11	income	income	NOUN
ftr-465	854	12	groups	group	NOUN
ftr-465	854	13	benefit	benefit	VERB
ftr-465	854	14	from	from	ADP
ftr-465	854	15	the	the	DET
ftr-465	854	16	activities	activity	NOUN
ftr-465	854	17	of	of	ADP
ftr-465	854	18	nonprofits	nonprofit	NOUN
ftr-465	854	19	,	,	PUNCT
ftr-465	854	20	let	let	VERB
ftr-465	854	21	alone	alone	ADV
ftr-465	854	22	to	to	PART
ftr-465	854	23	quantify	quantify	VERB
ftr-465	854	24	the	the	DET
ftr-465	854	25	benefit	benefit	NOUN
ftr-465	854	26	.	.	PUNCT
ftr-465	855	1	see	see	VERB
ftr-465	855	2	charles	charles	PROPN
ftr-465	855	3	t.	t.	PROPN
ftr-465	855	4	clotfelter	clotfelter	NOUN
ftr-465	855	5	,	,	PUNCT
ftr-465	855	6	who	who	PRON
ftr-465	855	7	benefits	benefit	VERB
ftr-465	855	8	from	from	ADP
ftr-465	855	9	the	the	DET
ftr-465	855	10	nonprofit	nonprofit	ADJ
ftr-465	855	11	sector	sector	NOUN
ftr-465	855	12	?	?	PUNCT
ftr-465	855	13	,	,	PUNCT
ftr-465	855	14	the	the	DET
ftr-465	855	15	univ	univ	PROPN
ftr-465	855	16	.	.	PROPN
ftr-465	856	1	of	of	ADP
ftr-465	856	2	chi	chi	PROPN
ftr-465	856	3	.	.	PUNCT
ftr-465	857	1	press	press	NOUN
ftr-465	857	2	(	(	PUNCT
ftr-465	857	3	1992	1992	NUM
ftr-465	857	4	)	)	PUNCT
ftr-465	857	5	.	.	PUNCT
ftr-465	858	1	additionally	additionally	ADV
ftr-465	858	2	,	,	PUNCT
ftr-465	858	3	if	if	SCONJ
ftr-465	858	4	it	it	PRON
ftr-465	858	5	is	be	AUX
ftr-465	858	6	determined	determine	VERB
ftr-465	858	7	that	that	SCONJ
ftr-465	858	8	a	a	DET
ftr-465	858	9	nonprofit	nonprofit	ADJ
ftr-465	858	10	[	[	X
ftr-465	858	11	vol	vol	NOUN
ftr-465	858	12	3:7	3:7	NUM
ftr-465	858	13	unfair	unfair	ADJ
ftr-465	858	14	business	business	NOUN
ftr-465	858	15	competition	competition	NOUN
ftr-465	858	16	this	this	PRON
ftr-465	858	17	is	be	AUX
ftr-465	858	18	not	not	PART
ftr-465	858	19	to	to	PART
ftr-465	858	20	infer	infer	VERB
ftr-465	858	21	that	that	SCONJ
ftr-465	858	22	there	there	PRON
ftr-465	858	23	do	do	AUX
ftr-465	858	24	not	not	PART
ftr-465	858	25	already	already	ADV
ftr-465	858	26	exist	exist	VERB
ftr-465	858	27	vast	vast	ADJ
ftr-465	858	28	numbers	number	NOUN
ftr-465	858	29	of	of	ADP
ftr-465	858	30	501(c)(3	501(c)(3	NOUN
ftr-465	858	31	)	)	PUNCT
ftr-465	858	32	organizations	organization	NOUN
ftr-465	858	33	efficiently	efficiently	ADV
ftr-465	858	34	delivering	deliver	VERB
ftr-465	858	35	reasonably	reasonably	ADV
ftr-465	858	36	priced	price	VERB
ftr-465	858	37	high	high	ADJ
ftr-465	858	38	quality	quality	NOUN
ftr-465	858	39	goods	good	NOUN
ftr-465	858	40	and	and	CCONJ
ftr-465	858	41	services	service	NOUN
ftr-465	858	42	to	to	ADP
ftr-465	858	43	the	the	DET
ftr-465	858	44	public	public	NOUN
ftr-465	858	45	.	.	PUNCT
ftr-465	859	1	nor	nor	CCONJ
ftr-465	859	2	is	be	AUX
ftr-465	859	3	it	it	PRON
ftr-465	859	4	to	to	PART
ftr-465	859	5	infer	infer	VERB
ftr-465	859	6	that	that	SCONJ
ftr-465	859	7	measures	measure	NOUN
ftr-465	859	8	to	to	PART
ftr-465	859	9	correct	correct	VERB
ftr-465	859	10	whatever	whatever	PRON
ftr-465	859	11	operational	operational	ADJ
ftr-465	859	12	deficiencies	deficiency	NOUN
ftr-465	859	13	now	now	ADV
ftr-465	859	14	exist	exist	VERB
ftr-465	859	15	in	in	ADP
ftr-465	859	16	certain	certain	ADJ
ftr-465	859	17	subsectors	subsector	NOUN
ftr-465	859	18	of	of	ADP
ftr-465	859	19	the	the	DET
ftr-465	859	20	nonprofit	nonprofit	ADJ
ftr-465	859	21	,	,	PUNCT
ftr-465	859	22	charitable	charitable	ADJ
ftr-465	859	23	sector	sector	NOUN
ftr-465	859	24	will	will	AUX
ftr-465	859	25	additionally	additionally	ADV
ftr-465	859	26	eliminate	eliminate	VERB
ftr-465	859	27	their	their	PRON
ftr-465	859	28	pressing	press	VERB
ftr-465	859	29	need	need	NOUN
ftr-465	859	30	to	to	PART
ftr-465	859	31	acquire	acquire	VERB
ftr-465	859	32	a	a	DET
ftr-465	859	33	revenue	revenue	NOUN
ftr-465	859	34	source	source	NOUN
ftr-465	859	35	to	to	PART
ftr-465	859	36	replace	replace	VERB
ftr-465	859	37	traditional	traditional	ADJ
ftr-465	859	38	sources	source	NOUN
ftr-465	859	39	threatening	threaten	VERB
ftr-465	859	40	to	to	PART
ftr-465	859	41	shrink	shrink	VERB
ftr-465	859	42	significantly	significantly	ADV
ftr-465	859	43	in	in	ADP
ftr-465	859	44	the	the	DET
ftr-465	859	45	future	future	NOUN
ftr-465	859	46	.	.	PUNCT
ftr-465	860	1	it	it	PRON
ftr-465	860	2	is	be	AUX
ftr-465	860	3	only	only	ADV
ftr-465	860	4	to	to	PART
ftr-465	860	5	suggest	suggest	VERB
ftr-465	860	6	that	that	SCONJ
ftr-465	860	7	from	from	ADP
ftr-465	860	8	the	the	DET
ftr-465	860	9	point	point	NOUN
ftr-465	860	10	of	of	ADP
ftr-465	860	11	view	view	NOUN
ftr-465	860	12	of	of	ADP
ftr-465	860	13	tax	tax	NOUN
ftr-465	860	14	policy	policy	NOUN
ftr-465	860	15	efficient	efficient	ADJ
ftr-465	860	16	utilization	utilization	NOUN
ftr-465	860	17	of	of	ADP
ftr-465	860	18	financial	financial	ADJ
ftr-465	860	19	resources	resource	NOUN
ftr-465	860	20	,	,	PUNCT
ftr-465	860	21	planning	planning	NOUN
ftr-465	860	22	,	,	PUNCT
ftr-465	860	23	and	and	CCONJ
ftr-465	860	24	oversight	oversight	NOUN
ftr-465	860	25	are	be	AUX
ftr-465	860	26	the	the	DET
ftr-465	860	27	necessary	necessary	ADJ
ftr-465	860	28	companions	companion	NOUN
ftr-465	860	29	to	to	ADP
ftr-465	860	30	a	a	DET
ftr-465	860	31	broad	broad	ADV
ftr-465	860	32	-	-	PUNCT
ftr-465	860	33	based	base	VERB
ftr-465	860	34	federal	federal	ADJ
ftr-465	860	35	subsidization	subsidization	NOUN
ftr-465	860	36	of	of	ADP
ftr-465	860	37	the	the	DET
ftr-465	860	38	activities	activity	NOUN
ftr-465	860	39	of	of	ADP
ftr-465	860	40	nonprofit	nonprofit	ADJ
ftr-465	860	41	charitable	charitable	ADJ
ftr-465	860	42	organizations	organization	NOUN
ftr-465	860	43	.	.	PUNCT
ftr-465	861	1	it	it	PRON
ftr-465	861	2	is	be	AUX
ftr-465	861	3	also	also	ADV
ftr-465	861	4	to	to	PART
ftr-465	861	5	suggest	suggest	VERB
ftr-465	861	6	that	that	SCONJ
ftr-465	861	7	the	the	DET
ftr-465	861	8	elective	elective	ADJ
ftr-465	861	9	credit	credit	NOUN
ftr-465	861	10	can	can	AUX
ftr-465	861	11	be	be	AUX
ftr-465	861	12	utilized	utilize	VERB
ftr-465	861	13	for	for	ADP
ftr-465	861	14	purposes	purpose	NOUN
ftr-465	861	15	other	other	ADJ
ftr-465	861	16	than	than	SCONJ
ftr-465	861	17	to	to	PART
ftr-465	861	18	address	address	VERB
ftr-465	861	19	in	in	ADP
ftr-465	861	20	broad	broad	ADJ
ftr-465	861	21	terms	term	NOUN
ftr-465	861	22	the	the	DET
ftr-465	861	23	financial	financial	ADJ
ftr-465	861	24	crisis	crisis	NOUN
ftr-465	861	25	confronting	confront	VERB
ftr-465	861	26	the	the	DET
ftr-465	861	27	entire	entire	ADJ
ftr-465	861	28	charitable	charitable	ADJ
ftr-465	861	29	sector	sector	NOUN
ftr-465	861	30	.	.	PUNCT
ftr-465	862	1	the	the	DET
ftr-465	862	2	credit	credit	NOUN
ftr-465	862	3	can	can	AUX
ftr-465	862	4	be	be	AUX
ftr-465	862	5	more	more	ADV
ftr-465	862	6	narrowly	narrowly	ADV
ftr-465	862	7	utilized	utilize	VERB
ftr-465	862	8	to	to	PART
ftr-465	862	9	fund	fund	VERB
ftr-465	862	10	a	a	DET
ftr-465	862	11	nonprofit	nonprofit	ADJ
ftr-465	862	12	organization	organization	NOUN
ftr-465	862	13	's	's	PART
ftr-465	862	14	sub	sub	NOUN
ftr-465	862	15	-	-	NOUN
ftr-465	862	16	budget	budget	NOUN
ftr-465	862	17	specifically	specifically	ADV
ftr-465	862	18	targeted	target	VERB
ftr-465	862	19	to	to	PART
ftr-465	862	20	meet	meet	VERB
ftr-465	862	21	social	social	ADJ
ftr-465	862	22	needs	need	NOUN
ftr-465	862	23	that	that	PRON
ftr-465	862	24	are	be	AUX
ftr-465	862	25	being	be	AUX
ftr-465	862	26	inadequately	inadequately	ADV
ftr-465	862	27	addressed	address	VERB
ftr-465	862	28	at	at	ADP
ftr-465	862	29	the	the	DET
ftr-465	862	30	present	present	ADJ
ftr-465	862	31	time	time	NOUN
ftr-465	862	32	(	(	PUNCT
ftr-465	862	33	in	in	ADP
ftr-465	862	34	a	a	DET
ftr-465	862	35	somewhat	somewhat	ADV
ftr-465	862	36	modified	modify	VERB
ftr-465	862	37	form	form	NOUN
ftr-465	862	38	from	from	ADP
ftr-465	862	39	that	that	PRON
ftr-465	862	40	described	describe	VERB
ftr-465	862	41	in	in	ADP
ftr-465	862	42	appendix	appendix	NOUN
ftr-465	862	43	a	a	PRON
ftr-465	862	44	)	)	PUNCT
ftr-465	862	45	.	.	PUNCT
ftr-465	863	1	the	the	DET
ftr-465	863	2	credit	credit	NOUN
ftr-465	863	3	could	could	AUX
ftr-465	863	4	be	be	AUX
ftr-465	863	5	made	make	VERB
ftr-465	863	6	available	available	ADJ
ftr-465	863	7	,	,	PUNCT
ftr-465	863	8	for	for	ADP
ftr-465	863	9	instance	instance	NOUN
ftr-465	863	10	,	,	PUNCT
ftr-465	863	11	on	on	ADP
ftr-465	863	12	condition	condition	NOUN
ftr-465	863	13	that	that	SCONJ
ftr-465	863	14	the	the	DET
ftr-465	863	15	required	require	VERB
ftr-465	863	16	distributions	distribution	NOUN
ftr-465	863	17	by	by	ADP
ftr-465	863	18	the	the	DET
ftr-465	863	19	feeder	feeder	NOUN
ftr-465	863	20	or	or	CCONJ
ftr-465	863	21	unrelated	unrelated	ADJ
ftr-465	863	22	business	business	NOUN
ftr-465	863	23	to	to	ADP
ftr-465	863	24	its	its	PRON
ftr-465	863	25	501	501	NUM
ftr-465	863	26	(	(	PUNCT
ftr-465	863	27	c)(3	c)(3	NOUN
ftr-465	863	28	)	)	PUNCT
ftr-465	863	29	owner	owner	NOUN
ftr-465	863	30	be	be	AUX
ftr-465	863	31	used	use	VERB
ftr-465	863	32	exclusively	exclusively	ADV
ftr-465	863	33	to	to	PART
ftr-465	863	34	fund	fund	VERB
ftr-465	863	35	need	need	NOUN
ftr-465	863	36	-	-	PUNCT
ftr-465	863	37	based	base	VERB
ftr-465	863	38	college	college	NOUN
ftr-465	863	39	scholarships	scholarship	NOUN
ftr-465	863	40	,	,	PUNCT
ftr-465	863	41	with	with	ADP
ftr-465	863	42	all	all	DET
ftr-465	863	43	administrative	administrative	ADJ
ftr-465	863	44	and	and	CCONJ
ftr-465	863	45	overhead	overhead	ADJ
ftr-465	863	46	expenses	expense	NOUN
ftr-465	863	47	necessary	necessary	ADJ
ftr-465	863	48	to	to	PART
ftr-465	863	49	conduct	conduct	VERB
ftr-465	863	50	the	the	DET
ftr-465	863	51	scholarship	scholarship	NOUN
ftr-465	863	52	program	program	NOUN
ftr-465	863	53	coming	come	VERB
ftr-465	863	54	from	from	ADP
ftr-465	863	55	the	the	DET
ftr-465	863	56	organization	organization	NOUN
ftr-465	863	57	's	's	PART
ftr-465	863	58	general	general	ADJ
ftr-465	863	59	budget	budget	NOUN
ftr-465	863	60	.	.	PUNCT
ftr-465	864	1	or	or	CCONJ
ftr-465	864	2	,	,	PUNCT
ftr-465	864	3	revenues	revenue	NOUN
ftr-465	864	4	generated	generate	VERB
ftr-465	864	5	by	by	ADP
ftr-465	864	6	the	the	DET
ftr-465	864	7	credit	credit	NOUN
ftr-465	864	8	could	could	AUX
ftr-465	864	9	be	be	AUX
ftr-465	864	10	used	use	VERB
ftr-465	864	11	in	in	ADP
ftr-465	864	12	similar	similar	ADJ
ftr-465	864	13	fashion	fashion	NOUN
ftr-465	864	14	to	to	PART
ftr-465	864	15	fund	fund	VERB
ftr-465	864	16	sub	sub	NOUN
ftr-465	864	17	-	-	NOUN
ftr-465	864	18	budgets	budget	NOUN
ftr-465	864	19	exclusively	exclusively	ADV
ftr-465	864	20	targeted	target	VERB
ftr-465	864	21	to	to	PART
ftr-465	864	22	deliver	deliver	VERB
ftr-465	864	23	any	any	DET
ftr-465	864	24	number	number	NOUN
ftr-465	864	25	of	of	ADP
ftr-465	864	26	goods	good	NOUN
ftr-465	864	27	and	and	CCONJ
ftr-465	864	28	services	service	NOUN
ftr-465	864	29	to	to	ADP
ftr-465	864	30	the	the	DET
ftr-465	864	31	disadvantaged	disadvantaged	ADJ
ftr-465	864	32	,	,	PUNCT
ftr-465	864	33	such	such	ADJ
ftr-465	864	34	as	as	ADP
ftr-465	864	35	healthcare	healthcare	NOUN
ftr-465	864	36	,	,	PUNCT
ftr-465	864	37	nursing	nursing	NOUN
ftr-465	864	38	home	home	NOUN
ftr-465	864	39	care	care	NOUN
ftr-465	864	40	,	,	PUNCT
ftr-465	864	41	day	day	NOUN
ftr-465	864	42	care	care	NOUN
ftr-465	864	43	centers	center	NOUN
ftr-465	864	44	,	,	PUNCT
ftr-465	864	45	legal	legal	ADJ
ftr-465	864	46	representation	representation	NOUN
ftr-465	864	47	,	,	PUNCT
ftr-465	864	48	a	a	DET
ftr-465	864	49	trip	trip	NOUN
ftr-465	864	50	to	to	ADP
ftr-465	864	51	a	a	DET
ftr-465	864	52	major	major	ADJ
ftr-465	864	53	art	art	NOUN
ftr-465	864	54	museum	museum	NOUN
ftr-465	864	55	,	,	PUNCT
ftr-465	864	56	or	or	CCONJ
ftr-465	864	57	seats	seat	NOUN
ftr-465	864	58	at	at	ADP
ftr-465	864	59	a	a	DET
ftr-465	864	60	symphony	symphony	ADJ
ftr-465	864	61	orchestra	orchestra	NOUN
ftr-465	864	62	concert	concert	NOUN
ftr-465	864	63	,	,	PUNCT
ftr-465	864	64	with	with	ADP
ftr-465	864	65	a	a	DET
ftr-465	864	66	general	general	ADJ
ftr-465	864	67	budget	budget	NOUN
ftr-465	864	68	again	again	ADV
ftr-465	864	69	supplying	supply	VERB
ftr-465	864	70	the	the	DET
ftr-465	864	71	required	require	VERB
ftr-465	864	72	administrative	administrative	ADJ
ftr-465	864	73	and	and	CCONJ
ftr-465	864	74	overhead	overhead	ADJ
ftr-465	864	75	support	support	NOUN
ftr-465	864	76	.	.	PUNCT
ftr-465	865	1	subsector	subsector	NOUN
ftr-465	865	2	is	be	AUX
ftr-465	865	3	devoting	devote	VERB
ftr-465	865	4	a	a	DET
ftr-465	865	5	low	low	ADJ
ftr-465	865	6	percentage	percentage	NOUN
ftr-465	865	7	of	of	ADP
ftr-465	865	8	its	its	PRON
ftr-465	865	9	resources	resource	NOUN
ftr-465	865	10	to	to	ADP
ftr-465	865	11	the	the	DET
ftr-465	865	12	needs	need	NOUN
ftr-465	865	13	of	of	ADP
ftr-465	865	14	the	the	DET
ftr-465	865	15	poor	poor	ADJ
ftr-465	865	16	,	,	PUNCT
ftr-465	865	17	as	as	SCONJ
ftr-465	865	18	lester	lester	PROPN
ftr-465	865	19	m.	m.	PROPN
ftr-465	865	20	salamon	salamon	PROPN
ftr-465	865	21	has	have	AUX
ftr-465	865	22	determined	determine	VERB
ftr-465	865	23	with	with	ADP
ftr-465	865	24	respect	respect	NOUN
ftr-465	865	25	to	to	ADP
ftr-465	865	26	the	the	DET
ftr-465	865	27	social	social	ADJ
ftr-465	865	28	services	service	NOUN
ftr-465	865	29	,	,	PUNCT
ftr-465	865	30	then	then	ADV
ftr-465	865	31	the	the	DET
ftr-465	865	32	question	question	NOUN
ftr-465	865	33	to	to	PART
ftr-465	865	34	ask	ask	VERB
ftr-465	865	35	is	be	AUX
ftr-465	865	36	,	,	PUNCT
ftr-465	865	37	"	"	PUNCT
ftr-465	865	38	'	'	PUNCT
ftr-465	865	39	why	why	SCONJ
ftr-465	865	40	is	be	AUX
ftr-465	865	41	this	this	PRON
ftr-465	865	42	the	the	DET
ftr-465	865	43	case	case	NOUN
ftr-465	865	44	?	?	PUNCT
ftr-465	865	45	"	"	PUNCT
ftr-465	866	1	see	see	VERB
ftr-465	866	2	clotfelter	clotfelter	ADV
ftr-465	866	3	,	,	PUNCT
ftr-465	866	4	i	i	PRON
ftr-465	866	5	d.	d.	VERB
ftr-465	866	6	at	at	ADP
ftr-465	866	7	171	171	NUM
ftr-465	866	8	.	.	PUNCT
ftr-465	867	1	salamon	salamon	PROPN
ftr-465	867	2	provides	provide	VERB
ftr-465	867	3	the	the	DET
ftr-465	867	4	answer	answer	NOUN
ftr-465	867	5	.	.	PUNCT
ftr-465	868	1	in	in	ADP
ftr-465	868	2	order	order	NOUN
ftr-465	868	3	to	to	PART
ftr-465	868	4	cope	cope	VERB
ftr-465	868	5	with	with	ADP
ftr-465	868	6	their	their	PRON
ftr-465	868	7	dependancy	dependancy	NOUN
ftr-465	868	8	on	on	ADP
ftr-465	868	9	external	external	ADJ
ftr-465	868	10	revenue	revenue	NOUN
ftr-465	868	11	sources	source	NOUN
ftr-465	868	12	over	over	ADP
ftr-465	868	13	which	which	PRON
ftr-465	868	14	they	they	PRON
ftr-465	868	15	have	have	VERB
ftr-465	868	16	little	little	ADJ
ftr-465	868	17	control	control	NOUN
ftr-465	868	18	,	,	PUNCT
ftr-465	868	19	nonprofit	nonprofit	ADJ
ftr-465	868	20	human	human	ADJ
ftr-465	868	21	service	service	NOUN
ftr-465	868	22	agencies	agency	NOUN
ftr-465	868	23	have	have	AUX
ftr-465	868	24	had	have	VERB
ftr-465	868	25	to	to	PART
ftr-465	868	26	broaden	broaden	VERB
ftr-465	868	27	their	their	PRON
ftr-465	868	28	sights	sight	NOUN
ftr-465	868	29	"	"	PUNCT
ftr-465	868	30	well	well	ADV
ftr-465	868	31	beyond	beyond	ADP
ftr-465	868	32	the	the	DET
ftr-465	868	33	needs	need	NOUN
ftr-465	868	34	of	of	ADP
ftr-465	868	35	the	the	DET
ftr-465	868	36	poor	poor	ADJ
ftr-465	868	37	.....	.....	PUNCT
ftr-465	868	38	ic	ic	PRON
ftr-465	869	1	"	"	PUNCT
ftr-465	869	2	the	the	DET
ftr-465	869	3	one	one	NOUN
ftr-465	869	4	truly	truly	ADV
ftr-465	869	5	effective	effective	ADJ
ftr-465	869	6	countervailing	countervail	VERB
ftr-465	869	7	force	force	NOUN
ftr-465	869	8	in	in	ADP
ftr-465	869	9	the	the	DET
ftr-465	869	10	system	system	NOUN
ftr-465	869	11	has	have	AUX
ftr-465	869	12	been	be	AUX
ftr-465	869	13	the	the	DET
ftr-465	869	14	availability	availability	NOUN
ftr-465	869	15	of	of	ADP
ftr-465	869	16	government	government	NOUN
ftr-465	869	17	funding	funding	NOUN
ftr-465	869	18	targeted	target	VERB
ftr-465	869	19	to	to	ADP
ftr-465	869	20	the	the	DET
ftr-465	869	21	poor	poor	ADJ
ftr-465	869	22	.	.	PUNCT
ftr-465	870	1	based	base	VERB
ftr-465	870	2	on	on	ADP
ftr-465	870	3	our	our	PRON
ftr-465	870	4	statistical	statistical	ADJ
ftr-465	870	5	analysis	analysis	NOUN
ftr-465	870	6	,	,	PUNCT
ftr-465	870	7	it	it	PRON
ftr-465	870	8	has	have	AUX
ftr-465	870	9	been	be	AUX
ftr-465	870	10	the	the	DET
ftr-465	870	11	availability	availability	NOUN
ftr-465	870	12	of	of	ADP
ftr-465	870	13	such	such	ADJ
ftr-465	870	14	funding	funding	NOUN
ftr-465	870	15	that	that	PRON
ftr-465	870	16	has	have	AUX
ftr-465	870	17	allowed	allow	VERB
ftr-465	870	18	or	or	CCONJ
ftr-465	870	19	encouraged	encourage	VERB
ftr-465	870	20	the	the	DET
ftr-465	870	21	nonprofit	nonprofit	ADJ
ftr-465	870	22	sector	sector	NOUN
ftr-465	870	23	to	to	PART
ftr-465	870	24	focus	focus	VERB
ftr-465	870	25	on	on	ADP
ftr-465	870	26	the	the	DET
ftr-465	870	27	poor	poor	ADJ
ftr-465	870	28	to	to	ADP
ftr-465	870	29	the	the	DET
ftr-465	870	30	limited	limited	ADJ
ftr-465	870	31	extent	extent	NOUN
ftr-465	870	32	it	it	PRON
ftr-465	870	33	has	have	VERB
ftr-465	870	34	.	.	PUNCT
ftr-465	870	35	"	"	PUNCT
ftr-465	871	1	i	i	PRON
ftr-465	871	2	d.	d.	PROPN
ftr-465	871	3	if	if	SCONJ
ftr-465	871	4	,	,	PUNCT
ftr-465	871	5	then	then	ADV
ftr-465	871	6	,	,	PUNCT
ftr-465	871	7	the	the	DET
ftr-465	871	8	government	government	NOUN
ftr-465	871	9	cuts	cut	VERB
ftr-465	871	10	back	back	ADV
ftr-465	871	11	its	its	PRON
ftr-465	871	12	financial	financial	ADJ
ftr-465	871	13	support	support	NOUN
ftr-465	871	14	granted	grant	VERB
ftr-465	871	15	to	to	ADP
ftr-465	871	16	a	a	DET
ftr-465	871	17	nonprofit	nonprofit	ADJ
ftr-465	871	18	organization	organization	NOUN
ftr-465	871	19	targeted	target	VERB
ftr-465	871	20	to	to	PART
ftr-465	871	21	aid	aid	VERB
ftr-465	871	22	the	the	DET
ftr-465	871	23	poor	poor	ADJ
ftr-465	871	24	,	,	PUNCT
ftr-465	871	25	is	be	AUX
ftr-465	871	26	the	the	DET
ftr-465	871	27	solution	solution	NOUN
ftr-465	871	28	to	to	PART
ftr-465	871	29	deny	deny	VERB
ftr-465	871	30	tax	tax	NOUN
ftr-465	871	31	exemption	exemption	NOUN
ftr-465	871	32	to	to	ADP
ftr-465	871	33	the	the	DET
ftr-465	871	34	nonprofit	nonprofit	ADJ
ftr-465	871	35	entity	entity	NOUN
ftr-465	871	36	,	,	PUNCT
ftr-465	871	37	or	or	CCONJ
ftr-465	871	38	is	be	AUX
ftr-465	871	39	it	it	PRON
ftr-465	871	40	to	to	PART
ftr-465	871	41	seek	seek	VERB
ftr-465	871	42	a	a	DET
ftr-465	871	43	revenue	revenue	NOUN
ftr-465	871	44	source	source	NOUN
ftr-465	871	45	to	to	PART
ftr-465	871	46	enable	enable	VERB
ftr-465	871	47	the	the	DET
ftr-465	871	48	entity	entity	NOUN
ftr-465	871	49	to	to	PART
ftr-465	871	50	aid	aid	VERB
ftr-465	871	51	the	the	DET
ftr-465	871	52	poor	poor	ADJ
ftr-465	871	53	,	,	PUNCT
ftr-465	871	54	including	include	VERB
ftr-465	871	55	reinstatement	reinstatement	NOUN
ftr-465	871	56	of	of	ADP
ftr-465	871	57	government	government	NOUN
ftr-465	871	58	funding	funding	NOUN
ftr-465	871	59	?	?	PUNCT
ftr-465	872	1	similarly	similarly	ADV
ftr-465	872	2	,	,	PUNCT
ftr-465	872	3	if	if	SCONJ
ftr-465	872	4	it	it	PRON
ftr-465	872	5	is	be	AUX
ftr-465	872	6	found	find	VERB
ftr-465	872	7	that	that	SCONJ
ftr-465	872	8	"	"	PUNCT
ftr-465	872	9	the	the	DET
ftr-465	872	10	bulk	bulk	NOUN
ftr-465	872	11	of	of	ADP
ftr-465	872	12	the	the	DET
ftr-465	872	13	benefits	benefit	NOUN
ftr-465	872	14	of	of	ADP
ftr-465	872	15	the	the	DET
ftr-465	872	16	activities	activity	NOUN
ftr-465	872	17	of	of	ADP
ftr-465	872	18	nonprofit	nonprofit	ADJ
ftr-465	872	19	arts	art	NOUN
ftr-465	872	20	and	and	CCONJ
ftr-465	872	21	cultural	cultural	ADJ
ftr-465	872	22	organizations	organization	NOUN
ftr-465	872	23	are	be	AUX
ftr-465	872	24	realized	realize	VERB
ftr-465	872	25	by	by	ADP
ftr-465	872	26	people	people	NOUN
ftr-465	872	27	in	in	ADP
ftr-465	872	28	the	the	DET
ftr-465	872	29	upper	upper	ADJ
ftr-465	872	30	half	half	NOUN
ftr-465	872	31	of	of	ADP
ftr-465	872	32	the	the	DET
ftr-465	872	33	income	income	NOUN
ftr-465	872	34	distribution	distribution	NOUN
ftr-465	872	35	..	..	PUNCT
ftr-465	872	36	.	.	PUNCT
ftr-465	873	1	"	"	PUNCT
ftr-465	873	2	,	,	PUNCT
ftr-465	873	3	as	as	SCONJ
ftr-465	873	4	dick	dick	PROPN
ftr-465	873	5	netzer	netzer	PROPN
ftr-465	873	6	has	have	AUX
ftr-465	873	7	so	so	ADV
ftr-465	873	8	found	find	VERB
ftr-465	873	9	(	(	PUNCT
ftr-465	873	10	i	i	PRON
ftr-465	873	11	d.	d.	PROPN
ftr-465	873	12	at	at	ADP
ftr-465	873	13	202	202	NUM
ftr-465	873	14	)	)	PUNCT
ftr-465	873	15	,	,	PUNCT
ftr-465	873	16	is	be	AUX
ftr-465	873	17	the	the	DET
ftr-465	873	18	solution	solution	NOUN
ftr-465	873	19	to	to	PART
ftr-465	873	20	add	add	VERB
ftr-465	873	21	to	to	ADP
ftr-465	873	22	the	the	DET
ftr-465	873	23	financial	financial	ADJ
ftr-465	873	24	pressures	pressure	NOUN
ftr-465	873	25	already	already	ADV
ftr-465	873	26	confronting	confront	VERB
ftr-465	873	27	symphony	symphony	ADJ
ftr-465	873	28	orchestras	orchestra	NOUN
ftr-465	873	29	and	and	CCONJ
ftr-465	873	30	museums	museum	NOUN
ftr-465	873	31	by	by	ADP
ftr-465	873	32	denying	deny	VERB
ftr-465	873	33	them	they	PRON
ftr-465	873	34	tax	tax	NOUN
ftr-465	873	35	exemption	exemption	NOUN
ftr-465	873	36	,	,	PUNCT
ftr-465	873	37	or	or	CCONJ
ftr-465	873	38	is	be	AUX
ftr-465	873	39	it	it	PRON
ftr-465	873	40	to	to	PART
ftr-465	873	41	attempt	attempt	VERB
ftr-465	873	42	to	to	PART
ftr-465	873	43	find	find	VERB
ftr-465	873	44	a	a	DET
ftr-465	873	45	method	method	NOUN
ftr-465	873	46	to	to	PART
ftr-465	873	47	increase	increase	VERB
ftr-465	873	48	access	access	NOUN
ftr-465	873	49	to	to	ADP
ftr-465	873	50	,	,	PUNCT
ftr-465	873	51	and	and	CCONJ
ftr-465	873	52	interest	interest	NOUN
ftr-465	873	53	in	in	ADP
ftr-465	873	54	,	,	PUNCT
ftr-465	873	55	their	their	PRON
ftr-465	873	56	benefits	benefit	NOUN
ftr-465	873	57	for	for	ADP
ftr-465	873	58	people	people	NOUN
ftr-465	873	59	in	in	ADP
ftr-465	873	60	the	the	DET
ftr-465	873	61	lower	low	ADJ
ftr-465	873	62	half	half	NOUN
ftr-465	873	63	of	of	ADP
ftr-465	873	64	the	the	DET
ftr-465	873	65	income	income	NOUN
ftr-465	873	66	distribution	distribution	NOUN
ftr-465	873	67	?	?	PUNCT
ftr-465	874	1	19961	19961	NUM
ftr-465	874	2	florida	florida	PROPN
ftr-465	874	3	tax	tax	NOUN
ftr-465	874	4	review	review	NOUN
ftr-465	874	5	it	it	PRON
ftr-465	874	6	is	be	AUX
ftr-465	874	7	doubtful	doubtful	ADJ
ftr-465	874	8	that	that	SCONJ
ftr-465	874	9	the	the	DET
ftr-465	874	10	present	present	ADJ
ftr-465	874	11	resources	resource	NOUN
ftr-465	874	12	of	of	ADP
ftr-465	874	13	federal	federal	ADJ
ftr-465	874	14	agencies	agency	NOUN
ftr-465	874	15	are	be	AUX
ftr-465	874	16	up	up	ADP
ftr-465	874	17	to	to	ADP
ftr-465	874	18	the	the	DET
ftr-465	874	19	task	task	NOUN
ftr-465	874	20	of	of	ADP
ftr-465	874	21	administering	administer	VERB
ftr-465	874	22	and	and	CCONJ
ftr-465	874	23	enforcing	enforce	VERB
ftr-465	874	24	the	the	DET
ftr-465	874	25	use	use	NOUN
ftr-465	874	26	of	of	ADP
ftr-465	874	27	the	the	DET
ftr-465	874	28	elective	elective	ADJ
ftr-465	874	29	credit	credit	NOUN
ftr-465	874	30	in	in	ADP
ftr-465	874	31	this	this	DET
ftr-465	874	32	fashion	fashion	NOUN
ftr-465	874	33	,	,	PUNCT
ftr-465	874	34	let	let	VERB
ftr-465	874	35	alone	alone	ADV
ftr-465	874	36	administering	administer	VERB
ftr-465	874	37	and	and	CCONJ
ftr-465	874	38	enforcing	enforce	VERB
ftr-465	874	39	the	the	DET
ftr-465	874	40	tax	tax	NOUN
ftr-465	874	41	on	on	ADP
ftr-465	874	42	unrelated	unrelated	ADJ
ftr-465	874	43	business	business	NOUN
ftr-465	874	44	income	income	NOUN
ftr-465	874	45	as	as	SCONJ
ftr-465	874	46	it	it	PRON
ftr-465	874	47	currently	currently	ADV
ftr-465	874	48	exists	exist	VERB
ftr-465	874	49	.	.	PUNCT
ftr-465	875	1	the	the	DET
ftr-465	875	2	vital	vital	ADJ
ftr-465	875	3	subject	subject	NOUN
ftr-465	875	4	of	of	ADP
ftr-465	875	5	compliance	compliance	NOUN
ftr-465	875	6	is	be	AUX
ftr-465	875	7	explored	explore	VERB
ftr-465	875	8	in	in	ADP
ftr-465	875	9	part	part	NOUN
ftr-465	875	10	v	v	NOUN
ftr-465	875	11	of	of	ADP
ftr-465	875	12	the	the	DET
ftr-465	875	13	article	article	NOUN
ftr-465	875	14	.	.	PUNCT
ftr-465	876	1	iv	iv	X
ftr-465	876	2	.	.	PUNCT
ftr-465	877	1	the	the	DET
ftr-465	877	2	courts	court	NOUN
ftr-465	877	3	search	search	VERB
ftr-465	877	4	for	for	ADP
ftr-465	877	5	statutory	statutory	ADJ
ftr-465	877	6	meaning	meaning	NOUN
ftr-465	877	7	:	:	PUNCT
ftr-465	877	8	forty	forty	NUM
ftr-465	877	9	-	-	PUNCT
ftr-465	877	10	six	six	NUM
ftr-465	877	11	years	year	NOUN
ftr-465	877	12	wandering	wander	VERB
ftr-465	877	13	in	in	ADP
ftr-465	877	14	the	the	DET
ftr-465	877	15	desert	desert	NOUN
ftr-465	877	16	a.	a.	NOUN
ftr-465	877	17	"	"	PUNCT
ftr-465	877	18	trade	trade	NOUN
ftr-465	877	19	or	or	CCONJ
ftr-465	877	20	business	business	NOUN
ftr-465	877	21	"	"	PUNCT
ftr-465	877	22	:	:	PUNCT
ftr-465	877	23	in	in	ADP
ftr-465	877	24	pursuit	pursuit	NOUN
ftr-465	877	25	of	of	ADP
ftr-465	877	26	a	a	DET
ftr-465	877	27	definition	definition	NOUN
ftr-465	877	28	unless	unless	SCONJ
ftr-465	877	29	one	one	NUM
ftr-465	877	30	of	of	ADP
ftr-465	877	31	the	the	DET
ftr-465	877	32	specific	specific	ADJ
ftr-465	877	33	exceptions	exception	NOUN
ftr-465	877	34	is	be	AUX
ftr-465	877	35	applicable	applicable	ADJ
ftr-465	877	36	,	,	PUNCT
ftr-465	877	37	gross	gross	ADJ
ftr-465	877	38	income	income	NOUN
ftr-465	877	39	of	of	ADP
ftr-465	877	40	a	a	DET
ftr-465	877	41	501(c)(3	501(c)(3	NUM
ftr-465	877	42	)	)	PUNCT
ftr-465	877	43	organization	organization	NOUN
ftr-465	877	44	is	be	AUX
ftr-465	877	45	"	"	PUNCT
ftr-465	877	46	includible	includible	ADJ
ftr-465	877	47	in	in	ADP
ftr-465	877	48	the	the	DET
ftr-465	877	49	computation	computation	NOUN
ftr-465	877	50	of	of	ADP
ftr-465	877	51	unrelated	unrelated	ADJ
ftr-465	877	52	business	business	NOUN
ftr-465	877	53	taxable	taxable	ADJ
ftr-465	877	54	income	income	NOUN
ftr-465	877	55	if	if	SCONJ
ftr-465	877	56	(	(	PUNCT
ftr-465	877	57	1	1	X
ftr-465	877	58	)	)	PUNCT
ftr-465	877	59	it	it	PRON
ftr-465	877	60	is	be	AUX
ftr-465	877	61	income	income	NOUN
ftr-465	877	62	from	from	ADP
ftr-465	877	63	trade	trade	NOUN
ftr-465	877	64	or	or	CCONJ
ftr-465	877	65	business	business	NOUN
ftr-465	877	66	,	,	PUNCT
ftr-465	877	67	(	(	PUNCT
ftr-465	877	68	2	2	X
ftr-465	877	69	)	)	PUNCT
ftr-465	877	70	such	such	ADJ
ftr-465	877	71	trade	trade	NOUN
ftr-465	877	72	or	or	CCONJ
ftr-465	877	73	business	business	NOUN
ftr-465	877	74	is	be	AUX
ftr-465	877	75	regularly	regularly	ADV
ftr-465	877	76	carried	carry	VERB
ftr-465	877	77	on	on	ADP
ftr-465	877	78	by	by	ADP
ftr-465	877	79	the	the	DET
ftr-465	877	80	organization,"24	organization,"24	PROPN
ftr-465	877	81	and	and	CCONJ
ftr-465	877	82	(	(	PUNCT
ftr-465	877	83	3	3	X
ftr-465	877	84	)	)	PUNCT
ftr-465	877	85	the	the	DET
ftr-465	877	86	124	124	NUM
ftr-465	877	87	.	.	PUNCT
ftr-465	878	1	regs	regs	PROPN
ftr-465	878	2	.	.	PUNCT
ftr-465	879	1	§	§	PROPN
ftr-465	879	2	1.513	1.513	NUM
ftr-465	879	3	-	-	SYM
ftr-465	879	4	1(a	1(a	NUM
ftr-465	879	5	)	)	PUNCT
ftr-465	879	6	(	(	PUNCT
ftr-465	879	7	as	as	SCONJ
ftr-465	879	8	amended	amend	VERB
ftr-465	879	9	in	in	ADP
ftr-465	879	10	1983	1983	NUM
ftr-465	879	11	)	)	PUNCT
ftr-465	879	12	.	.	PUNCT
ftr-465	880	1	for	for	ADP
ftr-465	880	2	a	a	DET
ftr-465	880	3	discussion	discussion	NOUN
ftr-465	880	4	of	of	ADP
ftr-465	880	5	"	"	PUNCT
ftr-465	880	6	regularly	regularly	ADV
ftr-465	880	7	carried	carry	VERB
ftr-465	880	8	on	on	ADP
ftr-465	880	9	,	,	PUNCT
ftr-465	880	10	"	"	PUNCT
ftr-465	880	11	see	see	VERB
ftr-465	880	12	regs	reg	NOUN
ftr-465	880	13	.	.	PUNCT
ftr-465	881	1	§	§	PROPN
ftr-465	881	2	1.513	1.513	NUM
ftr-465	881	3	-	-	SYM
ftr-465	881	4	1(c	1(c	NUM
ftr-465	881	5	)	)	PUNCT
ftr-465	881	6	;	;	PUNCT
ftr-465	881	7	national	national	ADJ
ftr-465	881	8	collegiate	collegiate	NOUN
ftr-465	881	9	athletic	athletic	ADJ
ftr-465	881	10	ass'n	ass'n	PROPN
ftr-465	881	11	v.	v.	PROPN
ftr-465	881	12	commissioner	commissioner	NOUN
ftr-465	881	13	,	,	PUNCT
ftr-465	881	14	914	914	NUM
ftr-465	881	15	f.2d	f.2d	NOUN
ftr-465	881	16	1417	1417	NUM
ftr-465	881	17	(	(	PUNCT
ftr-465	881	18	10th	10th	ADJ
ftr-465	881	19	cir	cir	NOUN
ftr-465	881	20	.	.	PROPN
ftr-465	881	21	1990	1990	NUM
ftr-465	881	22	)	)	PUNCT
ftr-465	882	1	(	(	PUNCT
ftr-465	882	2	holding	hold	VERB
ftr-465	882	3	that	that	DET
ftr-465	882	4	ncaa	ncaa	NOUN
ftr-465	882	5	's	's	PART
ftr-465	882	6	share	share	NOUN
ftr-465	882	7	of	of	ADP
ftr-465	882	8	net	net	ADJ
ftr-465	882	9	revenues	revenue	NOUN
ftr-465	882	10	from	from	ADP
ftr-465	882	11	the	the	DET
ftr-465	882	12	sale	sale	NOUN
ftr-465	882	13	of	of	ADP
ftr-465	882	14	programs	program	NOUN
ftr-465	882	15	and	and	CCONJ
ftr-465	882	16	advertising	advertising	NOUN
ftr-465	882	17	space	space	NOUN
ftr-465	882	18	therein	therein	ADV
ftr-465	882	19	for	for	ADP
ftr-465	882	20	the	the	DET
ftr-465	882	21	men	man	NOUN
ftr-465	882	22	's	's	PART
ftr-465	882	23	division	division	NOUN
ftr-465	882	24	i	i	PRON
ftr-465	882	25	basketball	basketball	NOUN
ftr-465	882	26	championship	championship	NOUN
ftr-465	882	27	was	be	AUX
ftr-465	882	28	not	not	PART
ftr-465	882	29	derived	derive	VERB
ftr-465	882	30	from	from	ADP
ftr-465	882	31	a	a	DET
ftr-465	882	32	business	business	NOUN
ftr-465	882	33	"	"	PUNCT
ftr-465	882	34	regularly	regularly	ADV
ftr-465	882	35	carried	carry	VERB
ftr-465	882	36	on	on	ADP
ftr-465	882	37	.	.	PUNCT
ftr-465	882	38	"	"	PUNCT
ftr-465	882	39	)	)	PUNCT
ftr-465	882	40	.	.	PUNCT
ftr-465	883	1	in	in	ADP
ftr-465	883	2	1991	1991	NUM
ftr-465	883	3	the	the	DET
ftr-465	883	4	internal	internal	ADJ
ftr-465	883	5	revenue	revenue	NOUN
ftr-465	883	6	service	service	NOUN
ftr-465	883	7	announced	announce	VERB
ftr-465	883	8	that	that	SCONJ
ftr-465	883	9	it	it	PRON
ftr-465	883	10	would	would	AUX
ftr-465	883	11	not	not	PART
ftr-465	883	12	follow	follow	VERB
ftr-465	883	13	the	the	DET
ftr-465	883	14	tenth	tenth	ADJ
ftr-465	883	15	circuit	circuit	NOUN
ftr-465	883	16	ncaa	ncaa	NOUN
ftr-465	883	17	decision	decision	NOUN
ftr-465	883	18	.	.	PUNCT
ftr-465	884	1	i.r.s	i.r.s	PROPN
ftr-465	884	2	.	.	PUNCT
ftr-465	885	1	t.a.m	t.a.m	PROPN
ftr-465	885	2	.	.	PROPN
ftr-465	885	3	91	91	NUM
ftr-465	885	4	-	-	SYM
ftr-465	885	5	47	47	NUM
ftr-465	885	6	-	-	PUNCT
ftr-465	885	7	007	007	NUM
ftr-465	885	8	(	(	PUNCT
ftr-465	885	9	aug	aug	PROPN
ftr-465	885	10	.	.	PROPN
ftr-465	885	11	16	16	NUM
ftr-465	885	12	,	,	PUNCT
ftr-465	885	13	1991	1991	NUM
ftr-465	885	14	)	)	PUNCT
ftr-465	885	15	(	(	PUNCT
ftr-465	885	16	"	"	PUNCT
ftr-465	885	17	the	the	DET
ftr-465	885	18	tam	tam	NOUN
ftr-465	885	19	"	"	PUNCT
ftr-465	885	20	)	)	PUNCT
ftr-465	885	21	.	.	PUNCT
ftr-465	886	1	see	see	VERB
ftr-465	886	2	james	james	PROPN
ftr-465	886	3	r.	r.	PROPN
ftr-465	886	4	hasselback	hasselback	PROPN
ftr-465	886	5	and	and	CCONJ
ftr-465	886	6	rodney	rodney	PROPN
ftr-465	886	7	l.	l.	PROPN
ftr-465	886	8	clark	clark	PROPN
ftr-465	886	9	,	,	PUNCT
ftr-465	886	10	colleges	college	NOUN
ftr-465	886	11	,	,	PUNCT
ftr-465	886	12	commerciality	commerciality	NOUN
ftr-465	886	13	,	,	PUNCT
ftr-465	886	14	and	and	CCONJ
ftr-465	886	15	the	the	DET
ftr-465	886	16	unrelated	unrelated	ADJ
ftr-465	886	17	business	business	NOUN
ftr-465	886	18	income	income	NOUN
ftr-465	886	19	tax	tax	NOUN
ftr-465	886	20	,	,	PUNCT
ftr-465	886	21	74	74	NUM
ftr-465	886	22	taxes	taxis	NOUN
ftr-465	886	23	335	335	NUM
ftr-465	886	24	,	,	PUNCT
ftr-465	886	25	at	at	ADP
ftr-465	886	26	339	339	NUM
ftr-465	886	27	(	(	PUNCT
ftr-465	886	28	may	may	AUX
ftr-465	886	29	,	,	PUNCT
ftr-465	886	30	1996	1996	NUM
ftr-465	886	31	)	)	PUNCT
ftr-465	886	32	.	.	PUNCT
ftr-465	887	1	on	on	ADP
ftr-465	887	2	the	the	DET
ftr-465	887	3	other	other	ADJ
ftr-465	887	4	hand	hand	NOUN
ftr-465	887	5	,	,	PUNCT
ftr-465	887	6	proposed	propose	VERB
ftr-465	887	7	regulations	regulation	NOUN
ftr-465	887	8	issued	issue	VERB
ftr-465	887	9	in	in	ADP
ftr-465	887	10	january	january	PROPN
ftr-465	887	11	,	,	PUNCT
ftr-465	887	12	1993	1993	NUM
ftr-465	887	13	take	take	VERB
ftr-465	887	14	the	the	DET
ftr-465	887	15	position	position	NOUN
ftr-465	887	16	that	that	PRON
ftr-465	887	17	revenue	revenue	NOUN
ftr-465	887	18	received	receive	VERB
ftr-465	887	19	from	from	ADP
ftr-465	887	20	a	a	DET
ftr-465	887	21	corporate	corporate	ADJ
ftr-465	887	22	sponsor	sponsor	NOUN
ftr-465	887	23	by	by	ADP
ftr-465	887	24	a	a	DET
ftr-465	887	25	501(c)(3	501(c)(3	NUM
ftr-465	887	26	)	)	PUNCT
ftr-465	887	27	organization	organization	NOUN
ftr-465	887	28	conducting	conduct	VERB
ftr-465	887	29	a	a	DET
ftr-465	887	30	bowl	bowl	NOUN
ftr-465	887	31	game	game	NOUN
ftr-465	887	32	,	,	PUNCT
ftr-465	887	33	where	where	SCONJ
ftr-465	887	34	the	the	DET
ftr-465	887	35	organization	organization	NOUN
ftr-465	887	36	"	"	PUNCT
ftr-465	887	37	acknowledges	acknowledge	VERB
ftr-465	887	38	the	the	DET
ftr-465	887	39	sponsorship	sponsorship	NOUN
ftr-465	887	40	payment	payment	NOUN
ftr-465	887	41	by	by	ADP
ftr-465	887	42	adding	add	VERB
ftr-465	887	43	the	the	DET
ftr-465	887	44	corporation	corporation	NOUN
ftr-465	887	45	's	's	PART
ftr-465	887	46	name	name	NOUN
ftr-465	887	47	to	to	ADP
ftr-465	887	48	the	the	DET
ftr-465	887	49	title	title	NOUN
ftr-465	887	50	of	of	ADP
ftr-465	887	51	the	the	DET
ftr-465	887	52	event	event	NOUN
ftr-465	887	53	,	,	PUNCT
ftr-465	887	54	"	"	PUNCT
ftr-465	887	55	does	do	AUX
ftr-465	887	56	not	not	PART
ftr-465	887	57	constitute	constitute	VERB
ftr-465	887	58	advertising	advertising	NOUN
ftr-465	887	59	"	"	PUNCT
ftr-465	887	60	because	because	SCONJ
ftr-465	887	61	it	it	PRON
ftr-465	887	62	does	do	AUX
ftr-465	887	63	not	not	PART
ftr-465	887	64	promote	promote	VERB
ftr-465	887	65	the	the	DET
ftr-465	887	66	sponsor	sponsor	NOUN
ftr-465	887	67	's	's	PART
ftr-465	887	68	service	service	NOUN
ftr-465	887	69	,	,	PUNCT
ftr-465	887	70	facility	facility	NOUN
ftr-465	887	71	or	or	CCONJ
ftr-465	887	72	product	product	NOUN
ftr-465	887	73	.	.	PUNCT
ftr-465	887	74	"	"	PUNCT
ftr-465	888	1	prop	prop	NOUN
ftr-465	888	2	.	.	PUNCT
ftr-465	888	3	regs	regs	PROPN
ftr-465	888	4	.	.	PUNCT
ftr-465	889	1	§	§	PROPN
ftr-465	889	2	1.512(a)-l(e	1.512(a)-l(e	NUM
ftr-465	889	3	)	)	PUNCT
ftr-465	889	4	,	,	PUNCT
ftr-465	889	5	ex	ex	NOUN
ftr-465	889	6	.	.	NOUN
ftr-465	889	7	2(i	2(i	NUM
ftr-465	889	8	)	)	PUNCT
ftr-465	889	9	.	.	PUNCT
ftr-465	890	1	the	the	DET
ftr-465	890	2	proposed	propose	VERB
ftr-465	890	3	regulations	regulation	NOUN
ftr-465	890	4	additionally	additionally	ADV
ftr-465	890	5	confirm	confirm	VERB
ftr-465	890	6	that	that	SCONJ
ftr-465	890	7	the	the	DET
ftr-465	890	8	sale	sale	NOUN
ftr-465	890	9	to	to	ADP
ftr-465	890	10	commercial	commercial	ADJ
ftr-465	890	11	broadcasters	broadcaster	NOUN
ftr-465	890	12	of	of	ADP
ftr-465	890	13	the	the	DET
ftr-465	890	14	right	right	NOUN
ftr-465	890	15	to	to	PART
ftr-465	890	16	broadcast	broadcast	VERB
ftr-465	890	17	the	the	DET
ftr-465	890	18	bowl	bowl	NOUN
ftr-465	890	19	game	game	NOUN
ftr-465	890	20	on	on	ADP
ftr-465	890	21	television	television	NOUN
ftr-465	890	22	and	and	CCONJ
ftr-465	890	23	radio	radio	NOUN
ftr-465	890	24	,	,	PUNCT
ftr-465	890	25	as	as	ADV
ftr-465	890	26	well	well	ADV
ftr-465	890	27	as	as	ADP
ftr-465	890	28	admission	admission	NOUN
ftr-465	890	29	fees	fee	NOUN
ftr-465	890	30	,	,	PUNCT
ftr-465	890	31	are	be	AUX
ftr-465	890	32	not	not	PART
ftr-465	890	33	taxable	taxable	ADJ
ftr-465	890	34	to	to	ADP
ftr-465	890	35	the	the	DET
ftr-465	890	36	501	501	NUM
ftr-465	890	37	(	(	PUNCT
ftr-465	890	38	c)(3	c)(3	NOUN
ftr-465	890	39	)	)	PUNCT
ftr-465	890	40	organization	organization	NOUN
ftr-465	890	41	.	.	PUNCT
ftr-465	891	1	i	i	PRON
ftr-465	891	2	d.	d.	PROPN
ftr-465	891	3	see	see	VERB
ftr-465	891	4	mary	mary	PROPN
ftr-465	891	5	e.	e.	PROPN
ftr-465	891	6	monahan	monahan	PROPN
ftr-465	891	7	,	,	PUNCT
ftr-465	891	8	unfair	unfair	ADJ
ftr-465	891	9	competition	competition	NOUN
ftr-465	891	10	or	or	CCONJ
ftr-465	891	11	fundraising	fundraising	NOUN
ftr-465	891	12	?	?	PUNCT
ftr-465	892	1	a	a	DET
ftr-465	892	2	proposal	proposal	NOUN
ftr-465	892	3	to	to	PART
ftr-465	892	4	modify	modify	VERB
ftr-465	892	5	the	the	DET
ftr-465	892	6	regularly	regularly	ADV
ftr-465	892	7	carried	carry	VERB
ftr-465	892	8	on	on	ADP
ftr-465	892	9	test	test	NOUN
ftr-465	892	10	of	of	ADP
ftr-465	892	11	the	the	DET
ftr-465	892	12	unrelated	unrelated	ADJ
ftr-465	892	13	business	business	NOUN
ftr-465	892	14	income	income	NOUN
ftr-465	892	15	tax	tax	NOUN
ftr-465	892	16	,	,	PUNCT
ftr-465	892	17	10	10	NUM
ftr-465	892	18	am	am	NOUN
ftr-465	892	19	.	.	PUNCT
ftr-465	893	1	j.	j.	PROPN
ftr-465	893	2	of	of	ADP
ftr-465	893	3	tax	tax	NOUN
ftr-465	893	4	pol'y	pol'y	NOUN
ftr-465	893	5	73	73	NUM
ftr-465	893	6	(	(	PUNCT
ftr-465	893	7	1992	1992	NUM
ftr-465	893	8	)	)	PUNCT
ftr-465	893	9	(	(	PUNCT
ftr-465	893	10	proposing	propose	VERB
ftr-465	893	11	a	a	DET
ftr-465	893	12	two	two	NUM
ftr-465	893	13	-	-	PUNCT
ftr-465	893	14	part	part	NOUN
ftr-465	893	15	test	test	NOUN
ftr-465	893	16	to	to	PART
ftr-465	893	17	be	be	AUX
ftr-465	893	18	substituted	substitute	VERB
ftr-465	893	19	for	for	ADP
ftr-465	893	20	the	the	DET
ftr-465	893	21	"	"	PUNCT
ftr-465	893	22	regularly	regularly	ADV
ftr-465	893	23	carried	carry	VERB
ftr-465	893	24	on	on	ADP
ftr-465	893	25	"	"	PUNCT
ftr-465	893	26	test	test	NOUN
ftr-465	893	27	.	.	PUNCT
ftr-465	894	1	'	'	PUNCT
ftr-465	894	2	"	"	PUNCT
ftr-465	894	3	the	the	DET
ftr-465	894	4	test	test	NOUN
ftr-465	894	5	will	will	AUX
ftr-465	894	6	first	first	ADV
ftr-465	894	7	examine	examine	VERB
ftr-465	894	8	whether	whether	SCONJ
ftr-465	894	9	the	the	DET
ftr-465	894	10	purchaser	purchaser	NOUN
ftr-465	894	11	of	of	ADP
ftr-465	894	12	the	the	DET
ftr-465	894	13	goods	good	NOUN
ftr-465	894	14	or	or	CCONJ
ftr-465	894	15	services	service	NOUN
ftr-465	894	16	derives	derive	VERB
ftr-465	894	17	more	more	ADJ
ftr-465	894	18	than	than	ADP
ftr-465	894	19	an	an	DET
ftr-465	894	20	insignificant	insignificant	ADJ
ftr-465	894	21	commercial	commercial	ADJ
ftr-465	894	22	benefit	benefit	NOUN
ftr-465	894	23	from	from	ADP
ftr-465	894	24	the	the	DET
ftr-465	894	25	purchase	purchase	NOUN
ftr-465	894	26	.	.	PUNCT
ftr-465	895	1	if	if	SCONJ
ftr-465	895	2	the	the	DET
ftr-465	895	3	commercial	commercial	ADJ
ftr-465	895	4	benefit	benefit	NOUN
ftr-465	895	5	is	be	AUX
ftr-465	895	6	insignificant	insignificant	ADJ
ftr-465	895	7	,	,	PUNCT
ftr-465	895	8	the	the	DET
ftr-465	895	9	activity	activity	NOUN
ftr-465	895	10	would	would	AUX
ftr-465	895	11	not	not	PART
ftr-465	895	12	be	be	AUX
ftr-465	895	13	commercial	commercial	ADJ
ftr-465	895	14	and	and	CCONJ
ftr-465	895	15	would	would	AUX
ftr-465	895	16	not	not	PART
ftr-465	895	17	be	be	AUX
ftr-465	895	18	subject	subject	ADJ
ftr-465	895	19	to	to	ADP
ftr-465	895	20	ubit	ubit	NOUN
ftr-465	895	21	.	.	PUNCT
ftr-465	896	1	if	if	SCONJ
ftr-465	896	2	the	the	DET
ftr-465	896	3	commercial	commercial	ADJ
ftr-465	896	4	benefit	benefit	NOUN
ftr-465	896	5	to	to	ADP
ftr-465	896	6	the	the	DET
ftr-465	896	7	purchaser	purchaser	NOUN
ftr-465	896	8	is	be	AUX
ftr-465	896	9	significant	significant	ADJ
ftr-465	896	10	,	,	PUNCT
ftr-465	896	11	the	the	DET
ftr-465	896	12	test	test	NOUN
ftr-465	896	13	would	would	AUX
ftr-465	896	14	then	then	ADV
ftr-465	896	15	examine	examine	VERB
ftr-465	896	16	whether	whether	SCONJ
ftr-465	896	17	the	the	DET
ftr-465	896	18	activity	activity	NOUN
ftr-465	896	19	was	be	AUX
ftr-465	896	20	intended	intend	VERB
ftr-465	896	21	and	and	CCONJ
ftr-465	896	22	operated	operate	VERB
ftr-465	896	23	as	as	ADP
ftr-465	896	24	a	a	DET
ftr-465	896	25	fundraiser	fundraiser	NOUN
ftr-465	896	26	with	with	ADP
ftr-465	896	27	full	full	ADJ
ftr-465	896	28	disclosure	disclosure	NOUN
ftr-465	896	29	of	of	ADP
ftr-465	896	30	profit	profit	NOUN
ftr-465	896	31	and	and	CCONJ
ftr-465	896	32	the	the	DET
ftr-465	896	33	approval	approval	NOUN
ftr-465	896	34	of	of	ADP
ftr-465	896	35	the	the	DET
ftr-465	896	36	membership	membership	NOUN
ftr-465	896	37	of	of	ADP
ftr-465	896	38	the	the	DET
ftr-465	896	39	organization	organization	NOUN
ftr-465	896	40	.	.	PUNCT
ftr-465	897	1	if	if	SCONJ
ftr-465	897	2	the	the	DET
ftr-465	897	3	activity	activity	NOUN
ftr-465	897	4	lacks	lack	VERB
ftr-465	897	5	one	one	NUM
ftr-465	897	6	of	of	ADP
ftr-465	897	7	the	the	DET
ftr-465	897	8	factors	factor	NOUN
ftr-465	897	9	of	of	ADP
ftr-465	897	10	the	the	DET
ftr-465	897	11	second	second	ADJ
ftr-465	897	12	part	part	NOUN
ftr-465	897	13	of	of	ADP
ftr-465	897	14	the	the	DET
ftr-465	897	15	test	test	NOUN
ftr-465	897	16	,	,	PUNCT
ftr-465	897	17	it	it	PRON
ftr-465	897	18	would	would	AUX
ftr-465	897	19	be	be	AUX
ftr-465	897	20	a	a	DET
ftr-465	897	21	business	business	NOUN
ftr-465	897	22	subject	subject	NOUN
ftr-465	897	23	to	to	ADP
ftr-465	897	24	ubit	ubit	NOUN
ftr-465	897	25	.	.	PUNCT
ftr-465	897	26	"	"	PUNCT
ftr-465	898	1	i	i	PRON
ftr-465	898	2	d.	d.	VERB
ftr-465	898	3	at	at	ADP
ftr-465	898	4	73	73	NUM
ftr-465	898	5	-	-	SYM
ftr-465	898	6	74	74	NUM
ftr-465	898	7	.	.	PUNCT
ftr-465	898	8	)	)	PUNCT
ftr-465	898	9	.	.	PUNCT
ftr-465	899	1	it	it	PRON
ftr-465	899	2	is	be	AUX
ftr-465	899	3	indisputable	indisputable	ADJ
ftr-465	899	4	that	that	SCONJ
ftr-465	899	5	intercollegiate	intercollegiate	ADJ
ftr-465	899	6	athletics	athletic	NOUN
ftr-465	899	7	has	have	AUX
ftr-465	899	8	become	become	VERB
ftr-465	899	9	"	"	PUNCT
ftr-465	899	10	big	big	ADJ
ftr-465	899	11	business	business	NOUN
ftr-465	899	12	.	.	PUNCT
ftr-465	900	1	in	in	ADP
ftr-465	900	2	1988	1988	NUM
ftr-465	900	3	alone	alone	ADV
ftr-465	900	4	,	,	PUNCT
ftr-465	900	5	the	the	DET
ftr-465	900	6	104	104	NUM
ftr-465	900	7	division	division	NOUN
ftr-465	900	8	i	i	PRON
ftr-465	900	9	-	-	PUNCT
ftr-465	900	10	a	a	DET
ftr-465	900	11	college	college	NOUN
ftr-465	900	12	football	football	NOUN
ftr-465	900	13	teams	team	NOUN
ftr-465	900	14	made	make	VERB
ftr-465	900	15	over	over	ADP
ftr-465	900	16	$	$	SYM
ftr-465	900	17	500	500	NUM
ftr-465	900	18	million	million	NUM
ftr-465	900	19	through	through	ADP
ftr-465	900	20	gate	gate	NOUN
ftr-465	900	21	,	,	PUNCT
ftr-465	900	22	television	television	NOUN
ftr-465	900	23	,	,	PUNCT
ftr-465	900	24	and	and	CCONJ
ftr-465	900	25	licensing	licensing	NOUN
ftr-465	900	26	receipts	receipt	NOUN
ftr-465	900	27	and	and	CCONJ
ftr-465	900	28	$	$	SYM
ftr-465	900	29	52	52	NUM
ftr-465	900	30	million	million	NUM
ftr-465	900	31	in	in	ADP
ftr-465	900	32	bowl	bowl	NOUN
ftr-465	900	33	game	game	NOUN
ftr-465	900	34	revenues	revenue	NOUN
ftr-465	900	35	.	.	PUNCT
ftr-465	901	1	in	in	ADP
ftr-465	901	2	1995	1995	NUM
ftr-465	901	3	,	,	PUNCT
ftr-465	901	4	with	with	ADP
ftr-465	901	5	the	the	DET
ftr-465	901	6	so	so	ADV
ftr-465	901	7	-	-	PUNCT
ftr-465	901	8	called	call	VERB
ftr-465	901	9	'	'	PUNCT
ftr-465	901	10	bowl	bowl	NOUN
ftr-465	901	11	allicance	allicance	NOUN
ftr-465	901	12	'	'	PUNCT
ftr-465	901	13	between	between	ADP
ftr-465	901	14	the	the	DET
ftr-465	901	15	tostitos	tostitos	PROPN
ftr-465	901	16	fiesta	fiesta	PROPN
ftr-465	901	17	bowl	bowl	NOUN
ftr-465	901	18	,	,	PUNCT
ftr-465	901	19	the	the	DET
ftr-465	901	20	federal	federal	PROPN
ftr-465	901	21	express	express	VERB
ftr-465	901	22	orange	orange	NOUN
ftr-465	901	23	bowl	bowl	NOUN
ftr-465	901	24	,	,	PUNCT
ftr-465	901	25	and	and	CCONJ
ftr-465	901	26	the	the	DET
ftr-465	901	27	nokia	nokia	NOUN
ftr-465	901	28	sugar	sugar	NOUN
ftr-465	901	29	bowl	bowl	NOUN
ftr-465	901	30	,	,	PUNCT
ftr-465	901	31	the	the	DET
ftr-465	901	32	average	average	ADJ
ftr-465	901	33	payout	payout	NOUN
ftr-465	901	34	per	per	ADP
ftr-465	901	35	team	team	NOUN
ftr-465	901	36	per	per	ADP
ftr-465	901	37	bowl	bowl	NOUN
ftr-465	901	38	game	game	NOUN
ftr-465	901	39	was	be	AUX
ftr-465	901	40	over	over	ADP
ftr-465	901	41	$	$	SYM
ftr-465	901	42	8	8	NUM
ftr-465	901	43	million	million	NUM
ftr-465	901	44	.	.	PUNCT
ftr-465	901	45	"	"	PUNCT
ftr-465	902	1	hasselback	hasselback	NOUN
ftr-465	902	2	and	and	CCONJ
ftr-465	902	3	clark	clark	PROPN
ftr-465	902	4	,	,	PUNCT
ftr-465	902	5	at	at	ADP
ftr-465	902	6	340	340	NUM
ftr-465	902	7	.	.	PUNCT
ftr-465	902	8	observing	observe	VERB
ftr-465	902	9	that	that	SCONJ
ftr-465	902	10	a	a	DET
ftr-465	902	11	loss	loss	NOUN
ftr-465	902	12	in	in	ADP
ftr-465	902	13	a	a	DET
ftr-465	902	14	late	late	ADJ
ftr-465	902	15	-	-	PUNCT
ftr-465	902	16	season	season	NOUN
ftr-465	902	17	game	game	NOUN
ftr-465	902	18	could	could	AUX
ftr-465	902	19	send	send	VERB
ftr-465	902	20	a	a	DET
ftr-465	902	21	team	team	NOUN
ftr-465	902	22	to	to	ADP
ftr-465	902	23	a	a	DET
ftr-465	902	24	far	far	ADV
ftr-465	902	25	less	less	ADV
ftr-465	902	26	lucrative	lucrative	ADJ
ftr-465	902	27	bowl	bowl	NOUN
ftr-465	902	28	encounter	encounter	NOUN
ftr-465	902	29	than	than	ADP
ftr-465	902	30	a	a	DET
ftr-465	902	31	win	win	NOUN
ftr-465	902	32	,	,	PUNCT
ftr-465	902	33	malcolm	malcolm	PROPN
ftr-465	902	34	moran	moran	PROPN
ftr-465	902	35	,	,	PUNCT
ftr-465	902	36	writing	write	VERB
ftr-465	902	37	in	in	ADP
ftr-465	902	38	the	the	DET
ftr-465	902	39	new	new	ADJ
ftr-465	902	40	[	[	X
ftr-465	902	41	vol	vol	NOUN
ftr-465	902	42	.	.	PUNCT
ftr-465	903	1	3:7	3:7	NUM
ftr-465	903	2	unfair	unfair	ADJ
ftr-465	903	3	business	business	NOUN
ftr-465	903	4	competition	competition	NOUN
ftr-465	903	5	conduct	conduct	NOUN
ftr-465	903	6	of	of	ADP
ftr-465	903	7	such	such	ADJ
ftr-465	903	8	trade	trade	NOUN
ftr-465	903	9	or	or	CCONJ
ftr-465	903	10	business	business	NOUN
ftr-465	903	11	is	be	AUX
ftr-465	903	12	not	not	PART
ftr-465	903	13	substantially	substantially	ADV
ftr-465	903	14	related	relate	VERB
ftr-465	903	15	(	(	PUNCT
ftr-465	903	16	other	other	ADJ
ftr-465	903	17	than	than	ADP
ftr-465	903	18	through	through	ADP
ftr-465	903	19	the	the	DET
ftr-465	903	20	production	production	NOUN
ftr-465	903	21	of	of	ADP
ftr-465	903	22	funds	fund	NOUN
ftr-465	903	23	)	)	PUNCT
ftr-465	903	24	to	to	ADP
ftr-465	903	25	the	the	DET
ftr-465	903	26	organization	organization	NOUN
ftr-465	903	27	's	's	PART
ftr-465	903	28	performance	performance	NOUN
ftr-465	903	29	of	of	ADP
ftr-465	903	30	its	its	PRON
ftr-465	903	31	exempt	exempt	ADJ
ftr-465	903	32	functions	function	NOUN
ftr-465	903	33	.	.	PUNCT
ftr-465	904	1	"	"	PUNCT
ftr-465	904	2	'	'	PUNCT
ftr-465	904	3	the	the	DET
ftr-465	904	4	revenue	revenue	NOUN
ftr-465	904	5	act	act	NOUN
ftr-465	904	6	of	of	ADP
ftr-465	904	7	1950	1950	NUM
ftr-465	904	8	provided	provide	VERB
ftr-465	904	9	no	no	DET
ftr-465	904	10	definition	definition	NOUN
ftr-465	904	11	of	of	ADP
ftr-465	904	12	the	the	DET
ftr-465	904	13	phrase	phrase	NOUN
ftr-465	904	14	"	"	PUNCT
ftr-465	904	15	trade	trade	NOUN
ftr-465	904	16	or	or	CCONJ
ftr-465	904	17	business	business	NOUN
ftr-465	904	18	"	"	PUNCT
ftr-465	904	19	for	for	ADP
ftr-465	904	20	purposes	purpose	NOUN
ftr-465	904	21	of	of	ADP
ftr-465	904	22	the	the	DET
ftr-465	904	23	new	new	ADJ
ftr-465	904	24	tax.126	tax.126	NOUN
ftr-465	904	25	the	the	DET
ftr-465	904	26	senate	senate	PROPN
ftr-465	904	27	report	report	NOUN
ftr-465	904	28	accompanying	accompany	VERB
ftr-465	904	29	the	the	DET
ftr-465	904	30	1950	1950	NUM
ftr-465	904	31	revenue	revenue	NOUN
ftr-465	904	32	bill	bill	NOUN
ftr-465	904	33	offered	offer	VERB
ftr-465	904	34	the	the	DET
ftr-465	904	35	assurance	assurance	NOUN
ftr-465	904	36	,	,	PUNCT
ftr-465	904	37	however	however	ADV
ftr-465	904	38	,	,	PUNCT
ftr-465	904	39	that	that	SCONJ
ftr-465	904	40	the	the	DET
ftr-465	904	41	term	term	NOUN
ftr-465	904	42	had	have	AUX
ftr-465	904	43	the	the	DET
ftr-465	904	44	same	same	ADJ
ftr-465	904	45	meaning	meaning	NOUN
ftr-465	904	46	for	for	ADP
ftr-465	904	47	purposes	purpose	NOUN
ftr-465	904	48	of	of	ADP
ftr-465	904	49	the	the	DET
ftr-465	904	50	tax	tax	NOUN
ftr-465	904	51	on	on	ADP
ftr-465	904	52	unrelated	unrelated	ADJ
ftr-465	904	53	trade	trade	NOUN
ftr-465	904	54	or	or	CCONJ
ftr-465	904	55	business	business	NOUN
ftr-465	904	56	as	as	SCONJ
ftr-465	904	57	it	it	PRON
ftr-465	904	58	had	have	VERB
ftr-465	904	59	elsewhere	elsewhere	ADV
ftr-465	904	60	in	in	ADP
ftr-465	904	61	the	the	DET
ftr-465	904	62	code	code	NOUN
ftr-465	904	63	,	,	PUNCT
ftr-465	904	64	citing	cite	VERB
ftr-465	904	65	as	as	ADP
ftr-465	904	66	a	a	DET
ftr-465	904	67	specific	specific	ADJ
ftr-465	904	68	reference	reference	NOUN
ftr-465	904	69	the	the	DET
ftr-465	904	70	predecessor	predecessor	NOUN
ftr-465	904	71	of	of	ADP
ftr-465	904	72	section	section	NOUN
ftr-465	904	73	162127	162127	NUM
ftr-465	904	74	which	which	PRON
ftr-465	904	75	allows	allow	VERB
ftr-465	904	76	as	as	ADP
ftr-465	904	77	a	a	DET
ftr-465	904	78	deduction	deduction	NOUN
ftr-465	904	79	ordinary	ordinary	ADJ
ftr-465	904	80	and	and	CCONJ
ftr-465	904	81	necessary	necessary	ADJ
ftr-465	904	82	expenses	expense	NOUN
ftr-465	904	83	incurred	incur	VERB
ftr-465	904	84	in	in	ADP
ftr-465	904	85	carrying	carry	VERB
ftr-465	904	86	on	on	ADP
ftr-465	904	87	a	a	DET
ftr-465	904	88	trade	trade	NOUN
ftr-465	904	89	or	or	CCONJ
ftr-465	904	90	business	business	NOUN
ftr-465	904	91	.	.	PUNCT
ftr-465	904	92	"	"	PUNCT
ftr-465	905	1	the	the	DET
ftr-465	905	2	difficulty	difficulty	NOUN
ftr-465	905	3	with	with	ADP
ftr-465	905	4	this	this	DET
ftr-465	905	5	clarification	clarification	NOUN
ftr-465	905	6	is	be	AUX
ftr-465	905	7	that	that	SCONJ
ftr-465	905	8	neither	neither	CCONJ
ftr-465	905	9	the	the	DET
ftr-465	905	10	code	code	NOUN
ftr-465	905	11	nor	nor	CCONJ
ftr-465	905	12	the	the	DET
ftr-465	905	13	treasury	treasury	NOUN
ftr-465	905	14	regulations	regulation	NOUN
ftr-465	905	15	at	at	ADP
ftr-465	905	16	the	the	DET
ftr-465	905	17	time	time	NOUN
ftr-465	905	18	of	of	ADP
ftr-465	905	19	the	the	DET
ftr-465	905	20	enactment	enactment	NOUN
ftr-465	905	21	of	of	ADP
ftr-465	905	22	the	the	DET
ftr-465	905	23	1950	1950	NUM
ftr-465	905	24	legislation	legislation	NOUN
ftr-465	905	25	or	or	CCONJ
ftr-465	905	26	ever	ever	ADV
ftr-465	905	27	after	after	ADV
ftr-465	905	28	has	have	AUX
ftr-465	905	29	supplied	supply	VERB
ftr-465	905	30	an	an	DET
ftr-465	905	31	all	all	DET
ftr-465	905	32	-	-	PUNCT
ftr-465	905	33	purpose	purpose	NOUN
ftr-465	905	34	definition	definition	NOUN
ftr-465	905	35	.	.	PUNCT
ftr-465	905	36	nor	nor	CCONJ
ftr-465	905	37	can	can	AUX
ftr-465	905	38	much	much	ADV
ftr-465	905	39	be	be	AUX
ftr-465	905	40	gleaned	glean	VERB
ftr-465	905	41	from	from	ADP
ftr-465	905	42	judicial	judicial	ADJ
ftr-465	905	43	interpretation	interpretation	NOUN
ftr-465	905	44	of	of	ADP
ftr-465	905	45	the	the	DET
ftr-465	905	46	predecessor	predecessor	NOUN
ftr-465	905	47	of	of	ADP
ftr-465	905	48	section	section	NOUN
ftr-465	905	49	162	162	NUM
ftr-465	905	50	preceding	precede	VERB
ftr-465	905	51	the	the	DET
ftr-465	905	52	senate	senate	PROPN
ftr-465	905	53	report	report	NOUN
ftr-465	905	54	.	.	PUNCT
ftr-465	905	55	'	'	PUNCT
ftr-465	906	1	by	by	ADP
ftr-465	906	2	the	the	DET
ftr-465	906	3	time	time	NOUN
ftr-465	906	4	of	of	ADP
ftr-465	906	5	the	the	DET
ftr-465	906	6	enactment	enactment	NOUN
ftr-465	906	7	of	of	ADP
ftr-465	906	8	the	the	DET
ftr-465	906	9	1950	1950	NUM
ftr-465	906	10	legislation	legislation	NOUN
ftr-465	906	11	the	the	DET
ftr-465	906	12	supreme	supreme	PROPN
ftr-465	906	13	court	court	PROPN
ftr-465	906	14	had	have	AUX
ftr-465	906	15	decided	decide	VERB
ftr-465	906	16	two	two	NUM
ftr-465	906	17	major	major	ADJ
ftr-465	906	18	cases	case	NOUN
ftr-465	906	19	dealing	deal	VERB
ftr-465	906	20	with	with	ADP
ftr-465	906	21	the	the	DET
ftr-465	906	22	meaning	meaning	NOUN
ftr-465	906	23	of	of	ADP
ftr-465	906	24	the	the	DET
ftr-465	906	25	phrase	phrase	NOUN
ftr-465	906	26	"	"	PUNCT
ftr-465	906	27	trade	trade	NOUN
ftr-465	906	28	or	or	CCONJ
ftr-465	906	29	business	business	NOUN
ftr-465	906	30	"	"	PUNCT
ftr-465	906	31	as	as	SCONJ
ftr-465	906	32	used	use	VERB
ftr-465	906	33	in	in	ADP
ftr-465	906	34	the	the	DET
ftr-465	906	35	predecessor	predecessor	NOUN
ftr-465	906	36	of	of	ADP
ftr-465	906	37	section	section	NOUN
ftr-465	906	38	162	162	NUM
ftr-465	906	39	:	:	PUNCT
ftr-465	906	40	deputy	deputy	NOUN
ftr-465	906	41	v.	v.	ADP
ftr-465	906	42	du	du	PROPN
ftr-465	906	43	pont	pont	PROPN
ftr-465	906	44	"	"	PUNCT
ftr-465	906	45	and	and	CCONJ
ftr-465	906	46	higgins	higgins	PROPN
ftr-465	906	47	v.	v.	PROPN
ftr-465	906	48	commissioner.32	commissioner.32	PROPN
ftr-465	906	49	faced	face	VERB
ftr-465	906	50	with	with	ADP
ftr-465	906	51	the	the	DET
ftr-465	906	52	question	question	NOUN
ftr-465	906	53	of	of	ADP
ftr-465	906	54	whether	whether	SCONJ
ftr-465	906	55	a	a	DET
ftr-465	906	56	corporate	corporate	ADJ
ftr-465	906	57	shareholder	shareholder	NOUN
ftr-465	906	58	was	be	AUX
ftr-465	906	59	engaged	engage	VERB
ftr-465	906	60	in	in	ADP
ftr-465	906	61	a	a	DET
ftr-465	906	62	trade	trade	NOUN
ftr-465	906	63	or	or	CCONJ
ftr-465	906	64	business	business	NOUN
ftr-465	906	65	when	when	SCONJ
ftr-465	906	66	he	he	PRON
ftr-465	906	67	sold	sell	VERB
ftr-465	906	68	some	some	PRON
ftr-465	906	69	of	of	ADP
ftr-465	906	70	his	his	PRON
ftr-465	906	71	stock	stock	NOUN
ftr-465	906	72	short	short	ADJ
ftr-465	906	73	in	in	ADP
ftr-465	906	74	order	order	NOUN
ftr-465	906	75	to	to	PART
ftr-465	906	76	preserve	preserve	VERB
ftr-465	906	77	the	the	DET
ftr-465	906	78	value	value	NOUN
ftr-465	906	79	of	of	ADP
ftr-465	906	80	his	his	PRON
ftr-465	906	81	investment	investment	NOUN
ftr-465	906	82	,	,	PUNCT
ftr-465	906	83	the	the	DET
ftr-465	906	84	majority	majority	NOUN
ftr-465	906	85	of	of	ADP
ftr-465	906	86	the	the	DET
ftr-465	906	87	court	court	NOUN
ftr-465	906	88	in	in	ADP
ftr-465	906	89	du	du	PROPN
ftr-465	906	90	pont	pont	PROPN
ftr-465	906	91	in	in	ADP
ftr-465	906	92	effect	effect	NOUN
ftr-465	906	93	sidestepped	sidestep	VERB
ftr-465	906	94	the	the	DET
ftr-465	906	95	issue	issue	NOUN
ftr-465	906	96	,	,	PUNCT
ftr-465	906	97	disallowing	disallow	VERB
ftr-465	906	98	the	the	DET
ftr-465	906	99	short	short	ADJ
ftr-465	906	100	sale	sale	NOUN
ftr-465	906	101	expenses	expense	NOUN
ftr-465	906	102	on	on	ADP
ftr-465	906	103	the	the	DET
ftr-465	906	104	grounds	ground	NOUN
ftr-465	906	105	that	that	SCONJ
ftr-465	906	106	they	they	PRON
ftr-465	906	107	were	be	AUX
ftr-465	906	108	neither	neither	DET
ftr-465	906	109	york	york	PROPN
ftr-465	906	110	times	times	PROPN
ftr-465	906	111	,	,	PUNCT
ftr-465	906	112	commented	comment	VERB
ftr-465	906	113	:	:	PUNCT
ftr-465	906	114	"	"	PUNCT
ftr-465	906	115	[	[	X
ftr-465	906	116	n]o	n]o	NOUN
ftr-465	906	117	college	college	NOUN
ftr-465	906	118	player	player	NOUN
ftr-465	906	119	should	should	AUX
ftr-465	906	120	have	have	VERB
ftr-465	906	121	to	to	PART
ftr-465	906	122	live	live	VERB
ftr-465	906	123	with	with	ADP
ftr-465	906	124	the	the	DET
ftr-465	906	125	consequences	consequence	NOUN
ftr-465	906	126	of	of	ADP
ftr-465	906	127	a	a	DET
ftr-465	906	128	missed	miss	VERB
ftr-465	906	129	extra	extra	ADJ
ftr-465	906	130	point	point	NOUN
ftr-465	906	131	that	that	PRON
ftr-465	906	132	cost	cost	VERB
ftr-465	906	133	his	his	PRON
ftr-465	906	134	school	school	NOUN
ftr-465	906	135	more	more	ADV
ftr-465	906	136	than	than	ADP
ftr-465	906	137	s7	s7	PROPN
ftr-465	906	138	million	million	NUM
ftr-465	906	139	.	.	PUNCT
ftr-465	906	140	"	"	PUNCT
ftr-465	907	1	malcolm	malcolm	PROPN
ftr-465	907	2	moran	moran	PROPN
ftr-465	907	3	,	,	PUNCT
ftr-465	907	4	bowl	bowl	PROPN
ftr-465	907	5	alliance	alliance	NOUN
ftr-465	907	6	raises	raise	VERB
ftr-465	907	7	the	the	DET
ftr-465	907	8	stakes	stake	NOUN
ftr-465	907	9	too	too	ADV
ftr-465	907	10	high	high	ADJ
ftr-465	907	11	,	,	PUNCT
ftr-465	907	12	the	the	DET
ftr-465	907	13	n.y	n.y	PROPN
ftr-465	907	14	.	.	PROPN
ftr-465	907	15	times	times	PROPN
ftr-465	907	16	,	,	PUNCT
ftr-465	907	17	dec	dec	PROPN
ftr-465	907	18	.	.	PROPN
ftr-465	907	19	2	2	NUM
ftr-465	907	20	,	,	PUNCT
ftr-465	907	21	1996	1996	NUM
ftr-465	907	22	,	,	PUNCT
ftr-465	907	23	at	at	ADP
ftr-465	907	24	c3	c3	PROPN
ftr-465	907	25	.	.	PROPN
ftr-465	908	1	125	125	NUM
ftr-465	908	2	.	.	PUNCT
ftr-465	909	1	section	section	NOUN
ftr-465	909	2	513(a	513(a	NUM
ftr-465	909	3	)	)	PUNCT
ftr-465	909	4	excludes	exclude	NOUN
ftr-465	909	5	from	from	ADP
ftr-465	909	6	the	the	DET
ftr-465	909	7	reach	reach	NOUN
ftr-465	909	8	of	of	ADP
ftr-465	909	9	the	the	DET
ftr-465	909	10	tax	tax	NOUN
ftr-465	909	11	any	any	DET
ftr-465	909	12	trade	trade	NOUN
ftr-465	909	13	or	or	CCONJ
ftr-465	909	14	business	business	NOUN
ftr-465	909	15	:	:	PUNCT
ftr-465	909	16	(	(	PUNCT
ftr-465	909	17	1	1	X
ftr-465	909	18	)	)	PUNCT
ftr-465	909	19	in	in	ADP
ftr-465	909	20	which	which	PRON
ftr-465	909	21	substantially	substantially	ADV
ftr-465	909	22	all	all	DET
ftr-465	909	23	the	the	DET
ftr-465	909	24	work	work	NOUN
ftr-465	909	25	.	.	PUNCT
ftr-465	909	26	.	.	PUNCT
ftr-465	909	27	.	.	PUNCT
ftr-465	910	1	is	be	AUX
ftr-465	910	2	performed	perform	VERB
ftr-465	910	3	for	for	ADP
ftr-465	910	4	the	the	DET
ftr-465	910	5	organization	organization	NOUN
ftr-465	910	6	without	without	ADP
ftr-465	910	7	compensation	compensation	NOUN
ftr-465	910	8	;	;	PUNCT
ftr-465	910	9	or	or	CCONJ
ftr-465	910	10	(	(	PUNCT
ftr-465	910	11	2	2	X
ftr-465	910	12	)	)	PUNCT
ftr-465	910	13	which	which	PRON
ftr-465	910	14	is	be	AUX
ftr-465	910	15	carried	carry	VERB
ftr-465	910	16	on	on	ADP
ftr-465	910	17	...	...	PUNCT
ftr-465	910	18	by	by	ADP
ftr-465	910	19	the	the	DET
ftr-465	910	20	[	[	X
ftr-465	910	21	charitable	charitable	NOUN
ftr-465	910	22	]	]	X
ftr-465	910	23	organization	organization	NOUN
ftr-465	910	24	primarily	primarily	ADV
ftr-465	910	25	for	for	ADP
ftr-465	910	26	the	the	DET
ftr-465	910	27	convenience	convenience	NOUN
ftr-465	910	28	of	of	ADP
ftr-465	910	29	its	its	PRON
ftr-465	910	30	members	member	NOUN
ftr-465	910	31	,	,	PUNCT
ftr-465	910	32	students	student	NOUN
ftr-465	910	33	,	,	PUNCT
ftr-465	910	34	patients	patient	NOUN
ftr-465	910	35	,	,	PUNCT
ftr-465	910	36	officers	officer	NOUN
ftr-465	910	37	,	,	PUNCT
ftr-465	910	38	or	or	CCONJ
ftr-465	910	39	employees	employee	NOUN
ftr-465	910	40	.	.	PUNCT
ftr-465	910	41	.	.	PUNCT
ftr-465	911	1	.	.	PUNCT
ftr-465	912	1	;	;	PUNCT
ftr-465	912	2	or	or	CCONJ
ftr-465	912	3	(	(	PUNCT
ftr-465	912	4	3	3	X
ftr-465	912	5	)	)	PUNCT
ftr-465	912	6	which	which	PRON
ftr-465	912	7	is	be	AUX
ftr-465	912	8	the	the	DET
ftr-465	912	9	selling	selling	NOUN
ftr-465	912	10	of	of	ADP
ftr-465	912	11	merchandise	merchandise	NOUN
ftr-465	912	12	,	,	PUNCT
ftr-465	912	13	substantially	substantially	ADV
ftr-465	912	14	all	all	PRON
ftr-465	912	15	of	of	ADP
ftr-465	912	16	which	which	PRON
ftr-465	912	17	has	have	AUX
ftr-465	912	18	been	be	AUX
ftr-465	912	19	received	receive	VERB
ftr-465	912	20	by	by	ADP
ftr-465	912	21	the	the	DET
ftr-465	912	22	organization	organization	NOUN
ftr-465	912	23	as	as	ADP
ftr-465	912	24	gifts	gift	NOUN
ftr-465	912	25	or	or	CCONJ
ftr-465	912	26	contributions	contribution	NOUN
ftr-465	912	27	.	.	PUNCT
ftr-465	913	1	irc	irc	PROPN
ftr-465	913	2	§	§	PROPN
ftr-465	913	3	513(a	513(a	PROPN
ftr-465	913	4	)	)	PUNCT
ftr-465	913	5	(	(	PUNCT
ftr-465	913	6	formerly	formerly	ADV
ftr-465	913	7	irc	irc	ADV
ftr-465	913	8	§	§	PROPN
ftr-465	913	9	422(b	422(b	PROPN
ftr-465	913	10	)	)	PUNCT
ftr-465	913	11	(	(	PUNCT
ftr-465	913	12	1939	1939	NUM
ftr-465	913	13	)	)	PUNCT
ftr-465	913	14	)	)	PUNCT
ftr-465	913	15	.	.	PUNCT
ftr-465	914	1	an	an	DET
ftr-465	914	2	example	example	NOUN
ftr-465	914	3	of	of	ADP
ftr-465	914	4	the	the	DET
ftr-465	914	5	first	first	ADJ
ftr-465	914	6	exception	exception	NOUN
ftr-465	914	7	is	be	AUX
ftr-465	914	8	an	an	DET
ftr-465	914	9	"	"	PUNCT
ftr-465	914	10	exempt	exempt	ADJ
ftr-465	914	11	orphanage	orphanage	NOUN
ftr-465	914	12	running	run	VERB
ftr-465	914	13	a	a	DET
ftr-465	914	14	second	second	ADJ
ftr-465	914	15	-	-	PUNCT
ftr-465	914	16	hand	hand	NOUN
ftr-465	914	17	clothing	clothing	NOUN
ftr-465	914	18	store	store	NOUN
ftr-465	914	19	"	"	PUNCT
ftr-465	914	20	where	where	SCONJ
ftr-465	914	21	"	"	PUNCT
ftr-465	914	22	substantially	substantially	ADV
ftr-465	914	23	all	all	DET
ftr-465	914	24	the	the	DET
ftr-465	914	25	work	work	NOUN
ftr-465	914	26	is	be	AUX
ftr-465	914	27	performed	perform	VERB
ftr-465	914	28	by	by	ADP
ftr-465	914	29	volunteers	volunteer	NOUN
ftr-465	914	30	without	without	ADP
ftr-465	914	31	compensation	compensation	NOUN
ftr-465	914	32	.	.	PUNCT
ftr-465	914	33	"	"	PUNCT
ftr-465	915	1	s.	s.	PROPN
ftr-465	915	2	rep	rep	PROPN
ftr-465	915	3	.	.	PROPN
ftr-465	916	1	no	no	PROPN
ftr-465	916	2	.	.	NOUN
ftr-465	916	3	2375	2375	NUM
ftr-465	916	4	,	,	PUNCT
ftr-465	916	5	supra	supra	PROPN
ftr-465	916	6	note	note	NOUN
ftr-465	916	7	54	54	NUM
ftr-465	916	8	,	,	PUNCT
ftr-465	916	9	at	at	ADP
ftr-465	916	10	108	108	NUM
ftr-465	916	11	.	.	PUNCT
ftr-465	917	1	reprinted	reprint	VERB
ftr-465	917	2	in	in	ADP
ftr-465	917	3	1950	1950	NUM
ftr-465	917	4	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-465	917	5	.	.	PUNCT
ftr-465	918	1	at	at	ADP
ftr-465	918	2	3166	3166	NUM
ftr-465	918	3	.	.	PUNCT
ftr-465	919	1	an	an	DET
ftr-465	919	2	example	example	NOUN
ftr-465	919	3	of	of	ADP
ftr-465	919	4	the	the	DET
ftr-465	919	5	second	second	ADJ
ftr-465	919	6	exception	exception	NOUN
ftr-465	919	7	"	"	PUNCT
ftr-465	919	8	would	would	AUX
ftr-465	919	9	be	be	AUX
ftr-465	919	10	a	a	DET
ftr-465	919	11	laundry	laundry	NOUN
ftr-465	919	12	operated	operate	VERB
ftr-465	919	13	by	by	ADP
ftr-465	919	14	a	a	DET
ftr-465	919	15	college	college	NOUN
ftr-465	919	16	for	for	ADP
ftr-465	919	17	the	the	DET
ftr-465	919	18	purpose	purpose	NOUN
ftr-465	919	19	of	of	ADP
ftr-465	919	20	laundering	launder	VERB
ftr-465	919	21	dormitory	dormitory	NOUN
ftr-465	919	22	linens	linen	NOUN
ftr-465	919	23	and	and	CCONJ
ftr-465	919	24	the	the	DET
ftr-465	919	25	clothing	clothing	NOUN
ftr-465	919	26	of	of	ADP
ftr-465	919	27	students	student	NOUN
ftr-465	919	28	.	.	PUNCT
ftr-465	919	29	"	"	PUNCT
ftr-465	920	1	i	i	PRON
ftr-465	920	2	d.	d.	PROPN
ftr-465	920	3	an	an	DET
ftr-465	920	4	example	example	NOUN
ftr-465	920	5	of	of	ADP
ftr-465	920	6	the	the	DET
ftr-465	920	7	third	third	ADJ
ftr-465	920	8	exception	exception	NOUN
ftr-465	920	9	is	be	AUX
ftr-465	920	10	a	a	DET
ftr-465	920	11	thrift	thrift	NOUN
ftr-465	920	12	shop	shop	NOUN
ftr-465	920	13	.	.	PUNCT
ftr-465	921	1	see	see	VERB
ftr-465	921	2	regs	reg	NOUN
ftr-465	921	3	.	.	PUNCT
ftr-465	922	1	§	§	PROPN
ftr-465	922	2	1.513	1.513	NUM
ftr-465	922	3	-	-	SYM
ftr-465	922	4	1(e	1(e	NUM
ftr-465	922	5	)	)	PUNCT
ftr-465	922	6	.	.	PUNCT
ftr-465	923	1	126	126	X
ftr-465	923	2	.	.	PUNCT
ftr-465	924	1	see	see	VERB
ftr-465	924	2	irc	irc	PROPN
ftr-465	924	3	§	§	PROPN
ftr-465	924	4	513(a	513(a	NUM
ftr-465	924	5	)	)	PUNCT
ftr-465	924	6	(	(	PUNCT
ftr-465	924	7	formerly	formerly	ADV
ftr-465	924	8	irc	irc	ADV
ftr-465	924	9	§	§	PROPN
ftr-465	924	10	422(b	422(b	PROPN
ftr-465	924	11	)	)	PUNCT
ftr-465	924	12	(	(	PUNCT
ftr-465	924	13	1939	1939	NUM
ftr-465	924	14	)	)	PUNCT
ftr-465	924	15	)	)	PUNCT
ftr-465	924	16	.	.	PUNCT
ftr-465	925	1	127	127	NUM
ftr-465	925	2	.	.	PUNCT
ftr-465	926	1	irc	irc	PROPN
ftr-465	926	2	§	§	PROPN
ftr-465	926	3	162(a	162(a	PROPN
ftr-465	926	4	)	)	PUNCT
ftr-465	926	5	(	(	PUNCT
ftr-465	926	6	formerly	formerly	ADV
ftr-465	926	7	irc	irc	ADV
ftr-465	926	8	§	§	NOUN
ftr-465	926	9	23(a	23(a	NUM
ftr-465	926	10	)	)	PUNCT
ftr-465	926	11	(	(	PUNCT
ftr-465	926	12	1939	1939	NUM
ftr-465	926	13	)	)	PUNCT
ftr-465	926	14	)	)	PUNCT
ftr-465	926	15	.	.	PUNCT
ftr-465	927	1	128	128	NUM
ftr-465	927	2	.	.	PUNCT
ftr-465	928	1	s.	s.	PROPN
ftr-465	928	2	rep	rep	PROPN
ftr-465	928	3	.	.	PROPN
ftr-465	929	1	no	no	PROPN
ftr-465	929	2	.	.	NOUN
ftr-465	929	3	2375	2375	NUM
ftr-465	929	4	,	,	PUNCT
ftr-465	929	5	supra	supra	PROPN
ftr-465	929	6	note	note	VERB
ftr-465	929	7	54	54	NUM
ftr-465	929	8	at	at	ADP
ftr-465	929	9	106	106	NUM
ftr-465	929	10	.	.	PUNCT
ftr-465	930	1	reprinted	reprint	VERB
ftr-465	930	2	in	in	ADP
ftr-465	930	3	1950	1950	NUM
ftr-465	930	4	u.s.c.c.s	u.s.c.c.s	NOUN
ftr-465	930	5	.	.	PUNCT
ftr-465	931	1	at	at	ADP
ftr-465	931	2	3165	3165	NUM
ftr-465	931	3	.	.	PUNCT
ftr-465	932	1	129	129	NUM
ftr-465	932	2	.	.	PUNCT
ftr-465	933	1	see	see	VERB
ftr-465	933	2	commissioner	commissioner	NOUN
ftr-465	933	3	v.	v.	ADP
ftr-465	933	4	groetzinger	groetzinger	PROPN
ftr-465	933	5	,	,	PUNCT
ftr-465	933	6	480	480	NUM
ftr-465	933	7	u.s	u.s	PROPN
ftr-465	933	8	.	.	PROPN
ftr-465	933	9	23	23	NUM
ftr-465	933	10	.	.	X
ftr-465	933	11	27	27	NUM
ftr-465	933	12	(	(	PUNCT
ftr-465	933	13	1987	1987	NUM
ftr-465	933	14	)	)	PUNCT
ftr-465	933	15	.	.	PUNCT
ftr-465	934	1	130	130	NUM
ftr-465	934	2	.	.	PUNCT
ftr-465	935	1	i	i	PRON
ftr-465	935	2	d.	d.	PROPN
ftr-465	935	3	the	the	DET
ftr-465	935	4	supreme	supreme	PROPN
ftr-465	935	5	court	court	PROPN
ftr-465	935	6	has	have	AUX
ftr-465	935	7	provided	provide	VERB
ftr-465	935	8	a	a	DET
ftr-465	935	9	brief	brief	ADJ
ftr-465	935	10	judicial	judicial	ADJ
ftr-465	935	11	history	history	NOUN
ftr-465	935	12	of	of	ADP
ftr-465	935	13	the	the	DET
ftr-465	935	14	phrase	phrase	NOUN
ftr-465	935	15	"	"	PUNCT
ftr-465	935	16	trade	trade	NOUN
ftr-465	935	17	or	or	CCONJ
ftr-465	935	18	business	business	NOUN
ftr-465	935	19	.	.	PUNCT
ftr-465	935	20	"	"	PUNCT
ftr-465	936	1	i	i	PRON
ftr-465	936	2	d.	d.	PROPN
ftr-465	936	3	131	131	NUM
ftr-465	936	4	.	.	PUNCT
ftr-465	937	1	deputy	deputy	PROPN
ftr-465	937	2	v.	v.	ADP
ftr-465	937	3	du	du	PROPN
ftr-465	937	4	pont	pont	PROPN
ftr-465	937	5	,	,	PUNCT
ftr-465	937	6	308	308	NUM
ftr-465	937	7	u.s	u.s	PROPN
ftr-465	937	8	.	.	PROPN
ftr-465	937	9	488	488	NUM
ftr-465	937	10	(	(	PUNCT
ftr-465	937	11	1940	1940	NUM
ftr-465	937	12	)	)	PUNCT
ftr-465	937	13	.	.	PUNCT
ftr-465	938	1	132	132	NUM
ftr-465	938	2	.	.	PUNCT
ftr-465	939	1	higgins	higgins	PROPN
ftr-465	939	2	v.	v.	PROPN
ftr-465	939	3	commissioner	commissioner	PROPN
ftr-465	939	4	,	,	PUNCT
ftr-465	939	5	312	312	NUM
ftr-465	939	6	u.s	u.s	PROPN
ftr-465	939	7	.	.	PROPN
ftr-465	939	8	212	212	NUM
ftr-465	939	9	(	(	PUNCT
ftr-465	939	10	1941	1941	NUM
ftr-465	939	11	)	)	PUNCT
ftr-465	939	12	.	.	PUNCT
ftr-465	940	1	19961	19961	NUM
ftr-465	940	2	florida	florida	PROPN
ftr-465	940	3	tax	tax	NOUN
ftr-465	940	4	review	review	NOUN
ftr-465	940	5	ordinary	ordinary	ADJ
ftr-465	940	6	nor	nor	CCONJ
ftr-465	940	7	necessary	necessary	ADJ
ftr-465	940	8	.	.	PUNCT
ftr-465	941	1	in	in	ADP
ftr-465	941	2	higgins	higgins	PROPN
ftr-465	941	3	,	,	PUNCT
ftr-465	941	4	however	however	ADV
ftr-465	941	5	,	,	PUNCT
ftr-465	941	6	the	the	DET
ftr-465	941	7	court	court	NOUN
ftr-465	941	8	squarely	squarely	ADV
ftr-465	941	9	addressed	address	VERB
ftr-465	941	10	the	the	DET
ftr-465	941	11	issue	issue	NOUN
ftr-465	941	12	,	,	PUNCT
ftr-465	941	13	holding	hold	VERB
ftr-465	941	14	that	that	SCONJ
ftr-465	941	15	an	an	DET
ftr-465	941	16	investor	investor	NOUN
ftr-465	941	17	who	who	PRON
ftr-465	941	18	incurred	incur	VERB
ftr-465	941	19	salaries	salary	NOUN
ftr-465	941	20	and	and	CCONJ
ftr-465	941	21	other	other	ADJ
ftr-465	941	22	expenses	expense	NOUN
ftr-465	941	23	in	in	ADP
ftr-465	941	24	managing	manage	VERB
ftr-465	941	25	his	his	PRON
ftr-465	941	26	portfolio	portfolio	NOUN
ftr-465	941	27	of	of	ADP
ftr-465	941	28	stocks	stock	NOUN
ftr-465	941	29	and	and	CCONJ
ftr-465	941	30	bonds	bond	NOUN
ftr-465	941	31	was	be	AUX
ftr-465	941	32	never	never	ADV
ftr-465	941	33	engaged	engage	VERB
ftr-465	941	34	in	in	ADP
ftr-465	941	35	a	a	DET
ftr-465	941	36	business	business	NOUN
ftr-465	941	37	no	no	ADV
ftr-465	941	38	matter	matter	ADV
ftr-465	941	39	how	how	SCONJ
ftr-465	941	40	regular	regular	ADJ
ftr-465	941	41	and	and	CCONJ
ftr-465	941	42	continuous	continuous	ADJ
ftr-465	941	43	the	the	DET
ftr-465	941	44	investor	investor	NOUN
ftr-465	941	45	's	's	PART
ftr-465	941	46	activity	activity	NOUN
ftr-465	941	47	.	.	PUNCT
ftr-465	942	1	inasmuch	inasmuch	ADJ
ftr-465	942	2	as	as	SCONJ
ftr-465	942	3	the	the	DET
ftr-465	942	4	1950	1950	NUM
ftr-465	942	5	congress	congress	PROPN
ftr-465	942	6	had	have	AUX
ftr-465	942	7	already	already	ADV
ftr-465	942	8	determined	determine	VERB
ftr-465	942	9	that	that	SCONJ
ftr-465	942	10	gross	gross	ADJ
ftr-465	942	11	income	income	NOUN
ftr-465	942	12	,	,	PUNCT
ftr-465	942	13	less	less	ADV
ftr-465	942	14	related	relate	VERB
ftr-465	942	15	expenses	expense	NOUN
ftr-465	942	16	,	,	PUNCT
ftr-465	942	17	derived	derive	VERB
ftr-465	942	18	from	from	ADP
ftr-465	942	19	most	most	ADJ
ftr-465	942	20	investment	investment	NOUN
ftr-465	942	21	activity	activity	NOUN
ftr-465	942	22	engaged	engage	VERB
ftr-465	942	23	in	in	ADP
ftr-465	942	24	by	by	ADP
ftr-465	942	25	a	a	DET
ftr-465	942	26	501(c)(3	501(c)(3	NUM
ftr-465	942	27	)	)	PUNCT
ftr-465	942	28	organization	organization	NOUN
ftr-465	942	29	was	be	AUX
ftr-465	942	30	to	to	PART
ftr-465	942	31	be	be	AUX
ftr-465	942	32	excluded	exclude	VERB
ftr-465	942	33	from	from	ADP
ftr-465	942	34	unrelated	unrelated	ADJ
ftr-465	942	35	business	business	NOUN
ftr-465	942	36	taxable	taxable	ADJ
ftr-465	942	37	income	income	NOUN
ftr-465	942	38	,	,	PUNCT
ftr-465	942	39	'	'	PUNCT
ftr-465	942	40	33	33	NUM
ftr-465	942	41	neither	neither	CCONJ
ftr-465	942	42	supreme	supreme	PROPN
ftr-465	942	43	court	court	NOUN
ftr-465	942	44	decision	decision	NOUN
ftr-465	942	45	illuminated	illuminate	VERB
ftr-465	942	46	the	the	DET
ftr-465	942	47	trade	trade	NOUN
ftr-465	942	48	or	or	CCONJ
ftr-465	942	49	business	business	NOUN
ftr-465	942	50	landscape	landscape	NOUN
ftr-465	942	51	painted	paint	VERB
ftr-465	942	52	by	by	ADP
ftr-465	942	53	the	the	DET
ftr-465	942	54	1950	1950	NUM
ftr-465	942	55	legislation	legislation	NOUN
ftr-465	942	56	.	.	PUNCT
ftr-465	943	1	more	more	ADV
ftr-465	943	2	prophetic	prophetic	ADJ
ftr-465	943	3	was	be	AUX
ftr-465	943	4	justice	justice	NOUN
ftr-465	943	5	frankfurter	frankfurter	NOUN
ftr-465	943	6	's	's	PART
ftr-465	943	7	attempt	attempt	NOUN
ftr-465	943	8	at	at	ADP
ftr-465	943	9	a	a	DET
ftr-465	943	10	definition	definition	NOUN
ftr-465	943	11	in	in	ADP
ftr-465	943	12	his	his	PRON
ftr-465	943	13	concurring	concur	VERB
ftr-465	943	14	opinion	opinion	NOUN
ftr-465	943	15	in	in	ADP
ftr-465	943	16	du	du	PROPN
ftr-465	943	17	pont	pont	PROPN
ftr-465	943	18	:	:	PUNCT
ftr-465	943	19	"	"	PUNCT
ftr-465	943	20	'	'	PUNCT
ftr-465	943	21	carrying	carry	VERB
ftr-465	943	22	on	on	ADP
ftr-465	943	23	any	any	DET
ftr-465	943	24	trade	trade	NOUN
ftr-465	943	25	or	or	CCONJ
ftr-465	943	26	business	business	NOUN
ftr-465	943	27	,	,	PUNCT
ftr-465	943	28	'	'	PUNCT
ftr-465	943	29	within	within	ADP
ftr-465	943	30	the	the	DET
ftr-465	943	31	contemplation	contemplation	NOUN
ftr-465	943	32	of	of	ADP
ftr-465	943	33	§	§	PROPN
ftr-465	943	34	23(a	23(a	NUM
ftr-465	943	35	)	)	PUNCT
ftr-465	943	36	,	,	PUNCT
ftr-465	943	37	involves	involve	VERB
ftr-465	943	38	holding	hold	VERB
ftr-465	943	39	one	one	PRON
ftr-465	943	40	's	's	PART
ftr-465	943	41	self	self	NOUN
ftr-465	943	42	out	out	ADP
ftr-465	943	43	to	to	ADP
ftr-465	943	44	others	other	NOUN
ftr-465	943	45	as	as	SCONJ
ftr-465	943	46	engaged	engage	VERB
ftr-465	943	47	in	in	ADP
ftr-465	943	48	the	the	DET
ftr-465	943	49	selling	selling	NOUN
ftr-465	943	50	of	of	ADP
ftr-465	943	51	goods	good	NOUN
ftr-465	943	52	or	or	CCONJ
ftr-465	943	53	services	service	NOUN
ftr-465	943	54	.	.	PUNCT
ftr-465	944	1	this	this	PRON
ftr-465	944	2	the	the	DET
ftr-465	944	3	taxpayer	taxpayer	NOUN
ftr-465	944	4	did	do	AUX
ftr-465	944	5	not	not	PART
ftr-465	944	6	do	do	VERB
ftr-465	944	7	.	.	PUNCT
ftr-465	945	1	"	"	PUNCT
ftr-465	945	2	'	'	PUNCT
ftr-465	945	3	"	"	PUNCT
ftr-465	945	4	1	1	NUM
ftr-465	945	5	.	.	PUNCT
ftr-465	946	1	the	the	DET
ftr-465	946	2	1958	1958	NUM
ftr-465	946	3	regulations.-in	regulations.-in	NOUN
ftr-465	946	4	the	the	DET
ftr-465	946	5	summer	summer	NOUN
ftr-465	946	6	of	of	ADP
ftr-465	946	7	1958	1958	NUM
ftr-465	946	8	the	the	DET
ftr-465	946	9	treasury	treasury	PROPN
ftr-465	946	10	department	department	NOUN
ftr-465	946	11	adopted	adopt	VERB
ftr-465	946	12	a	a	DET
ftr-465	946	13	set	set	NOUN
ftr-465	946	14	of	of	ADP
ftr-465	946	15	regulations	regulation	NOUN
ftr-465	946	16	interpreting	interpret	VERB
ftr-465	946	17	the	the	DET
ftr-465	946	18	code	code	NOUN
ftr-465	946	19	provisions	provision	NOUN
ftr-465	946	20	imposing	impose	VERB
ftr-465	946	21	the	the	DET
ftr-465	946	22	tax	tax	NOUN
ftr-465	946	23	on	on	ADP
ftr-465	946	24	unrelated	unrelated	ADJ
ftr-465	946	25	businesses	business	NOUN
ftr-465	946	26	.	.	PUNCT
ftr-465	946	27	'	'	PUNCT
ftr-465	947	1	35	35	NUM
ftr-465	947	2	echoing	echo	VERB
ftr-465	947	3	the	the	DET
ftr-465	947	4	senate	senate	PROPN
ftr-465	947	5	report	report	NOUN
ftr-465	947	6	's	's	PART
ftr-465	947	7	earlier	early	ADJ
ftr-465	947	8	reference	reference	NOUN
ftr-465	947	9	to	to	ADP
ftr-465	947	10	section	section	NOUN
ftr-465	947	11	23(a	23(a	NUM
ftr-465	947	12	)	)	PUNCT
ftr-465	947	13	,	,	PUNCT
ftr-465	947	14	the	the	DET
ftr-465	947	15	1958	1958	NUM
ftr-465	947	16	regulations	regulation	NOUN
ftr-465	947	17	provided	provide	VERB
ftr-465	947	18	that	that	SCONJ
ftr-465	947	19	"	"	PUNCT
ftr-465	947	20	the	the	DET
ftr-465	947	21	term	term	NOUN
ftr-465	947	22	'	'	PUNCT
ftr-465	947	23	trade	trade	NOUN
ftr-465	947	24	or	or	CCONJ
ftr-465	947	25	business	business	NOUN
ftr-465	947	26	'	'	PUNCT
ftr-465	947	27	has	have	VERB
ftr-465	947	28	the	the	DET
ftr-465	947	29	same	same	ADJ
ftr-465	947	30	meaning	meaning	NOUN
ftr-465	947	31	as	as	SCONJ
ftr-465	947	32	it	it	PRON
ftr-465	947	33	has	have	VERB
ftr-465	947	34	in	in	ADP
ftr-465	947	35	section	section	NOUN
ftr-465	947	36	162	162	NUM
ftr-465	947	37	.	.	PUNCT
ftr-465	948	1	"	"	PUNCT
ftr-465	948	2	'	'	PUNCT
ftr-465	948	3	136	136	NUM
ftr-465	948	4	in	in	ADP
ftr-465	948	5	the	the	DET
ftr-465	948	6	eight	eight	NUM
ftr-465	948	7	years	year	NOUN
ftr-465	948	8	that	that	PRON
ftr-465	948	9	had	have	AUX
ftr-465	948	10	elapsed	elapse	VERB
ftr-465	948	11	between	between	ADP
ftr-465	948	12	the	the	DET
ftr-465	948	13	issuance	issuance	NOUN
ftr-465	948	14	of	of	ADP
ftr-465	948	15	the	the	DET
ftr-465	948	16	senate	senate	PROPN
ftr-465	948	17	report	report	NOUN
ftr-465	948	18	and	and	CCONJ
ftr-465	948	19	the	the	DET
ftr-465	948	20	1958	1958	NUM
ftr-465	948	21	regulations	regulation	NOUN
ftr-465	948	22	,	,	PUNCT
ftr-465	948	23	however	however	ADV
ftr-465	948	24	,	,	PUNCT
ftr-465	948	25	little	little	ADJ
ftr-465	948	26	had	have	AUX
ftr-465	948	27	developed	develop	VERB
ftr-465	948	28	on	on	ADP
ftr-465	948	29	the	the	DET
ftr-465	948	30	judicial	judicial	ADJ
ftr-465	948	31	horizon	horizon	NOUN
ftr-465	948	32	to	to	PART
ftr-465	948	33	shed	shed	VERB
ftr-465	948	34	further	further	ADJ
ftr-465	948	35	light	light	NOUN
ftr-465	948	36	on	on	ADP
ftr-465	948	37	the	the	DET
ftr-465	948	38	definition	definition	NOUN
ftr-465	948	39	as	as	SCONJ
ftr-465	948	40	it	it	PRON
ftr-465	948	41	related	relate	VERB
ftr-465	948	42	to	to	ADP
ftr-465	948	43	the	the	DET
ftr-465	948	44	deduction	deduction	NOUN
ftr-465	948	45	for	for	ADP
ftr-465	948	46	business	business	NOUN
ftr-465	948	47	expenses	expense	NOUN
ftr-465	948	48	.	.	PUNCT
ftr-465	949	1	what	what	PRON
ftr-465	949	2	is	be	AUX
ftr-465	949	3	more	more	ADV
ftr-465	949	4	significant	significant	ADJ
ftr-465	949	5	is	be	AUX
ftr-465	949	6	the	the	DET
ftr-465	949	7	inference	inference	NOUN
ftr-465	949	8	that	that	PRON
ftr-465	949	9	can	can	AUX
ftr-465	949	10	be	be	AUX
ftr-465	949	11	drawn	draw	VERB
ftr-465	949	12	from	from	ADP
ftr-465	949	13	both	both	CCONJ
ftr-465	949	14	the	the	DET
ftr-465	949	15	senate	senate	PROPN
ftr-465	949	16	report	report	NOUN
ftr-465	949	17	and	and	CCONJ
ftr-465	949	18	the	the	DET
ftr-465	949	19	1958	1958	NUM
ftr-465	949	20	regulations	regulation	NOUN
ftr-465	949	21	as	as	ADP
ftr-465	949	22	to	to	ADP
ftr-465	949	23	the	the	DET
ftr-465	949	24	scope	scope	NOUN
ftr-465	949	25	of	of	ADP
ftr-465	949	26	the	the	DET
ftr-465	949	27	term	term	NOUN
ftr-465	949	28	in	in	ADP
ftr-465	949	29	the	the	DET
ftr-465	949	30	context	context	NOUN
ftr-465	949	31	of	of	ADP
ftr-465	949	32	the	the	DET
ftr-465	949	33	tax	tax	NOUN
ftr-465	949	34	on	on	ADP
ftr-465	949	35	unrelated	unrelated	ADJ
ftr-465	949	36	businesses	business	NOUN
ftr-465	949	37	.	.	PUNCT
ftr-465	950	1	it	it	PRON
ftr-465	950	2	is	be	AUX
ftr-465	950	3	clear	clear	ADJ
ftr-465	950	4	that	that	SCONJ
ftr-465	950	5	both	both	PRON
ftr-465	950	6	congress	congress	PROPN
ftr-465	950	7	and	and	CCONJ
ftr-465	950	8	the	the	DET
ftr-465	950	9	treasury	treasury	NOUN
ftr-465	950	10	contemplated	contemplate	VERB
ftr-465	950	11	that	that	SCONJ
ftr-465	950	12	a	a	DET
ftr-465	950	13	trade	trade	NOUN
ftr-465	950	14	or	or	CCONJ
ftr-465	950	15	business	business	NOUN
ftr-465	950	16	conducted	conduct	VERB
ftr-465	950	17	by	by	ADP
ftr-465	950	18	a	a	DET
ftr-465	950	19	501(c)(3	501(c)(3	NUM
ftr-465	950	20	)	)	PUNCT
ftr-465	950	21	organization	organization	NOUN
ftr-465	950	22	could	could	AUX
ftr-465	950	23	be	be	AUX
ftr-465	950	24	substantially	substantially	ADV
ftr-465	950	25	related	relate	VERB
ftr-465	950	26	to	to	ADP
ftr-465	950	27	the	the	DET
ftr-465	950	28	organization	organization	NOUN
ftr-465	950	29	's	's	PART
ftr-465	950	30	performance	performance	NOUN
ftr-465	950	31	of	of	ADP
ftr-465	950	32	its	its	PRON
ftr-465	950	33	exempt	exempt	ADJ
ftr-465	950	34	purpose	purpose	NOUN
ftr-465	950	35	as	as	ADV
ftr-465	950	36	well	well	ADV
ftr-465	950	37	as	as	ADP
ftr-465	950	38	substantially	substantially	ADV
ftr-465	950	39	unrelated	unrelated	ADJ
ftr-465	950	40	.	.	PUNCT
ftr-465	951	1	the	the	DET
ftr-465	951	2	senate	senate	PROPN
ftr-465	951	3	report	report	NOUN
ftr-465	951	4	offered	offer	VERB
ftr-465	951	5	as	as	ADP
ftr-465	951	6	examples	example	NOUN
ftr-465	951	7	of	of	ADP
ftr-465	951	8	related	related	ADJ
ftr-465	951	9	businesses	business	NOUN
ftr-465	951	10	"	"	PUNCT
ftr-465	951	11	a	a	DET
ftr-465	951	12	wheat	wheat	NOUN
ftr-465	951	13	farm	farm	NOUN
ftr-465	951	14	operated	operate	VERB
ftr-465	951	15	by	by	ADP
ftr-465	951	16	an	an	DET
ftr-465	951	17	exempt	exempt	ADJ
ftr-465	951	18	agricultural	agricultural	ADJ
ftr-465	951	19	college	college	NOUN
ftr-465	951	20	as	as	ADP
ftr-465	951	21	part	part	NOUN
ftr-465	951	22	of	of	ADP
ftr-465	951	23	its	its	PRON
ftr-465	951	24	educational	educational	ADJ
ftr-465	951	25	program	program	NOUN
ftr-465	951	26	"	"	PUNCT
ftr-465	951	27	and	and	CCONJ
ftr-465	951	28	athletic	athletic	ADJ
ftr-465	951	29	activities	activity	NOUN
ftr-465	951	30	conducted	conduct	VERB
ftr-465	951	31	by	by	ADP
ftr-465	951	32	an	an	DET
ftr-465	951	33	educational	educational	ADJ
ftr-465	951	34	organization	organization	NOUN
ftr-465	951	35	.	.	PUNCT
ftr-465	952	1	'37	'37	NUM
ftr-465	952	2	the	the	DET
ftr-465	952	3	1958	1958	NUM
ftr-465	952	4	regulations	regulation	NOUN
ftr-465	952	5	added	add	VERB
ftr-465	952	6	to	to	ADP
ftr-465	952	7	the	the	DET
ftr-465	952	8	list	list	NOUN
ftr-465	952	9	of	of	ADP
ftr-465	952	10	substantially	substantially	ADV
ftr-465	952	11	related	relate	VERB
ftr-465	952	12	businesses	business	NOUN
ftr-465	952	13	"	"	PUNCT
ftr-465	952	14	a	a	DET
ftr-465	952	15	university	university	NOUN
ftr-465	952	16	radio	radio	NOUN
ftr-465	952	17	station	station	NOUN
ftr-465	952	18	or	or	CCONJ
ftr-465	952	19	press	press	NOUN
ftr-465	952	20	...	...	PUNCT
ftr-465	952	21	operated	operate	VERB
ftr-465	952	22	primarily	primarily	ADV
ftr-465	952	23	as	as	ADP
ftr-465	952	24	an	an	DET
ftr-465	952	25	integral	integral	ADJ
ftr-465	952	26	pait	pait	NOUN
ftr-465	952	27	of	of	ADP
ftr-465	952	28	the	the	DET
ftr-465	952	29	educational	educational	ADJ
ftr-465	952	30	program	program	NOUN
ftr-465	952	31	of	of	ADP
ftr-465	952	32	the	the	DET
ftr-465	952	33	university	university	NOUN
ftr-465	952	34	"	"	PUNCT
ftr-465	952	35	and	and	CCONJ
ftr-465	952	36	the	the	DET
ftr-465	952	37	sale	sale	NOUN
ftr-465	952	38	of	of	ADP
ftr-465	952	39	articles	article	NOUN
ftr-465	952	40	made	make	VERB
ftr-465	952	41	by	by	ADP
ftr-465	952	42	handicapped	handicapped	ADJ
ftr-465	952	43	persons	person	NOUN
ftr-465	952	44	as	as	ADP
ftr-465	952	45	133	133	NUM
ftr-465	952	46	.	.	PUNCT
ftr-465	953	1	irc	irc	PROPN
ftr-465	953	2	§	§	PROPN
ftr-465	953	3	512(b)(1)-(5	512(b)(1)-(5	NUM
ftr-465	953	4	)	)	PUNCT
ftr-465	953	5	(	(	PUNCT
ftr-465	953	6	formerly	formerly	ADV
ftr-465	953	7	irc	irc	ADV
ftr-465	953	8	§	§	PROPN
ftr-465	953	9	422(a)(i)-(5	422(a)(i)-(5	NUM
ftr-465	953	10	)	)	PUNCT
ftr-465	953	11	(	(	PUNCT
ftr-465	953	12	1939	1939	NUM
ftr-465	953	13	)	)	PUNCT
ftr-465	953	14	)	)	PUNCT
ftr-465	953	15	.	.	PUNCT
ftr-465	954	1	134	134	NUM
ftr-465	954	2	.	.	PUNCT
ftr-465	954	3	du	du	PROPN
ftr-465	954	4	pont	pont	PROPN
ftr-465	954	5	,	,	PUNCT
ftr-465	954	6	308	308	NUM
ftr-465	954	7	u.s	u.s	PROPN
ftr-465	954	8	.	.	PROPN
ftr-465	954	9	at	at	ADP
ftr-465	954	10	499	499	NUM
ftr-465	954	11	.	.	PUNCT
ftr-465	954	12	135	135	NUM
ftr-465	954	13	.	.	PUNCT
ftr-465	955	1	t.d	t.d	PROPN
ftr-465	955	2	.	.	PROPN
ftr-465	955	3	6301	6301	NUM
ftr-465	955	4	,	,	PUNCT
ftr-465	955	5	1958	1958	NUM
ftr-465	955	6	-	-	SYM
ftr-465	955	7	2	2	NUM
ftr-465	955	8	c.b	c.b	PROPN
ftr-465	955	9	.	.	PROPN
ftr-465	955	10	197	197	NUM
ftr-465	955	11	.	.	PUNCT
ftr-465	956	1	the	the	DET
ftr-465	956	2	1958	1958	NUM
ftr-465	956	3	regulations	regulation	NOUN
ftr-465	956	4	adopted	adopt	VERB
ftr-465	956	5	under	under	ADP
ftr-465	956	6	the	the	DET
ftr-465	956	7	1954	1954	NUM
ftr-465	956	8	code	code	NOUN
ftr-465	956	9	were	be	AUX
ftr-465	956	10	for	for	ADP
ftr-465	956	11	the	the	DET
ftr-465	956	12	most	most	ADJ
ftr-465	956	13	part	part	NOUN
ftr-465	956	14	a	a	DET
ftr-465	956	15	readoption	readoption	NOUN
ftr-465	956	16	of	of	ADP
ftr-465	956	17	the	the	DET
ftr-465	956	18	1952	1952	NUM
ftr-465	956	19	regulations	regulation	NOUN
ftr-465	956	20	adopted	adopt	VERB
ftr-465	956	21	under	under	ADP
ftr-465	956	22	the	the	DET
ftr-465	956	23	1939	1939	NUM
ftr-465	956	24	code	code	NOUN
ftr-465	956	25	.	.	PUNCT
ftr-465	957	1	see	see	VERB
ftr-465	957	2	t.d	t.d	PROPN
ftr-465	957	3	.	.	PROPN
ftr-465	957	4	5928	5928	NUM
ftr-465	957	5	,	,	PUNCT
ftr-465	957	6	1952	1952	NUM
ftr-465	957	7	-	-	SYM
ftr-465	957	8	2	2	NUM
ftr-465	957	9	c.b	c.b	PROPN
ftr-465	957	10	.	.	PROPN
ftr-465	957	11	181	181	NUM
ftr-465	957	12	.	.	X
ftr-465	957	13	136	136	NUM
ftr-465	957	14	.	.	PUNCT
ftr-465	958	1	regs	reg	NOUN
ftr-465	958	2	.	.	PUNCT
ftr-465	959	1	§	§	PROPN
ftr-465	959	2	1.513	1.513	NUM
ftr-465	959	3	-	-	SYM
ftr-465	959	4	1(a)(1	1(a)(1	NUM
ftr-465	959	5	)	)	PUNCT
ftr-465	959	6	(	(	PUNCT
ftr-465	959	7	as	as	SCONJ
ftr-465	959	8	amended	amend	VERB
ftr-465	959	9	by	by	ADP
ftr-465	959	10	t.d	t.d	PROPN
ftr-465	959	11	.	.	PROPN
ftr-465	959	12	6301	6301	NUM
ftr-465	959	13	,	,	PUNCT
ftr-465	959	14	1958	1958	NUM
ftr-465	959	15	-	-	SYM
ftr-465	959	16	2	2	NUM
ftr-465	959	17	c.b	c.b	PROPN
ftr-465	959	18	.	.	PROPN
ftr-465	959	19	197	197	NUM
ftr-465	959	20	)	)	PUNCT
ftr-465	959	21	.	.	PUNCT
ftr-465	960	1	137	137	NUM
ftr-465	960	2	.	.	PUNCT
ftr-465	961	1	s.	s.	PROPN
ftr-465	961	2	rep	rep	PROPN
ftr-465	961	3	.	.	PROPN
ftr-465	962	1	no	no	PROPN
ftr-465	962	2	.	.	NOUN
ftr-465	962	3	2375	2375	NUM
ftr-465	962	4	,	,	PUNCT
ftr-465	962	5	supra	supra	PROPN
ftr-465	962	6	note	note	NOUN
ftr-465	962	7	54	54	NUM
ftr-465	962	8	at	at	ADP
ftr-465	962	9	107	107	NUM
ftr-465	962	10	,	,	PUNCT
ftr-465	962	11	reprinted	reprint	VERB
ftr-465	962	12	in	in	ADP
ftr-465	962	13	1950	1950	NUM
ftr-465	962	14	u.s.c.c.s	u.s.c.c.s	NOUN
ftr-465	962	15	.	.	PUNCT
ftr-465	963	1	at	at	ADP
ftr-465	963	2	3165	3165	NUM
ftr-465	963	3	.	.	PUNCT
ftr-465	964	1	[	[	X
ftr-465	964	2	vol	vol	NOUN
ftr-465	964	3	.	.	PUNCT
ftr-465	964	4	3:7	3:7	NUM
ftr-465	964	5	unfair	unfair	ADJ
ftr-465	964	6	business	business	NOUN
ftr-465	964	7	competition	competition	NOUN
ftr-465	964	8	part	part	NOUN
ftr-465	964	9	of	of	ADP
ftr-465	964	10	their	their	PRON
ftr-465	964	11	rehabilitation	rehabilitation	NOUN
ftr-465	964	12	training	training	NOUN
ftr-465	964	13	.	.	PUNCT
ftr-465	965	1	3	3	X
ftr-465	965	2	'	'	PUNCT
ftr-465	965	3	it	it	PRON
ftr-465	965	4	appears	appear	VERB
ftr-465	965	5	,	,	PUNCT
ftr-465	965	6	therefore	therefore	ADV
ftr-465	965	7	,	,	PUNCT
ftr-465	965	8	that	that	SCONJ
ftr-465	965	9	whatever	whatever	PRON
ftr-465	965	10	meaning	mean	VERB
ftr-465	965	11	the	the	DET
ftr-465	965	12	term	term	NOUN
ftr-465	965	13	"	"	PUNCT
ftr-465	965	14	trade	trade	NOUN
ftr-465	965	15	or	or	CCONJ
ftr-465	965	16	business	business	NOUN
ftr-465	965	17	"	"	PUNCT
ftr-465	965	18	held	hold	VERB
ftr-465	965	19	in	in	ADP
ftr-465	965	20	the	the	DET
ftr-465	965	21	context	context	NOUN
ftr-465	965	22	of	of	ADP
ftr-465	965	23	the	the	DET
ftr-465	965	24	1950	1950	NUM
ftr-465	965	25	legislation	legislation	NOUN
ftr-465	965	26	should	should	AUX
ftr-465	965	27	apply	apply	VERB
ftr-465	965	28	equally	equally	ADV
ftr-465	965	29	to	to	PART
ftr-465	965	30	describe	describe	VERB
ftr-465	965	31	those	those	DET
ftr-465	965	32	businesses	business	NOUN
ftr-465	965	33	substantially	substantially	ADV
ftr-465	965	34	related	relate	VERB
ftr-465	965	35	to	to	ADP
ftr-465	965	36	the	the	DET
ftr-465	965	37	exempt	exempt	ADJ
ftr-465	965	38	purposes	purpose	NOUN
ftr-465	965	39	of	of	ADP
ftr-465	965	40	the	the	DET
ftr-465	965	41	organization	organization	NOUN
ftr-465	965	42	as	as	ADV
ftr-465	965	43	well	well	ADV
ftr-465	965	44	as	as	ADP
ftr-465	965	45	to	to	ADP
ftr-465	965	46	those	those	PRON
ftr-465	965	47	substantially	substantially	ADV
ftr-465	965	48	unrelated	unrelated	ADJ
ftr-465	965	49	.	.	PUNCT
ftr-465	966	1	2	2	X
ftr-465	966	2	.	.	X
ftr-465	966	3	the	the	DET
ftr-465	966	4	1967	1967	NUM
ftr-465	966	5	regulations.-in	regulations.-in	NOUN
ftr-465	966	6	december	december	PROPN
ftr-465	966	7	of	of	ADP
ftr-465	966	8	1967	1967	NUM
ftr-465	966	9	the	the	DET
ftr-465	966	10	treasury	treasury	PROPN
ftr-465	966	11	department	department	PROPN
ftr-465	966	12	amended	amend	VERB
ftr-465	966	13	the	the	DET
ftr-465	966	14	1958	1958	NUM
ftr-465	966	15	regulations	regulation	NOUN
ftr-465	966	16	in	in	ADP
ftr-465	966	17	an	an	DET
ftr-465	966	18	attempt	attempt	NOUN
ftr-465	966	19	to	to	PART
ftr-465	966	20	bring	bring	VERB
ftr-465	966	21	into	into	ADP
ftr-465	966	22	sharper	sharp	ADJ
ftr-465	966	23	focus	focus	NOUN
ftr-465	966	24	the	the	DET
ftr-465	966	25	meaning	meaning	NOUN
ftr-465	966	26	of	of	ADP
ftr-465	966	27	the	the	DET
ftr-465	966	28	term	term	NOUN
ftr-465	966	29	"	"	PUNCT
ftr-465	966	30	trade	trade	NOUN
ftr-465	966	31	or	or	CCONJ
ftr-465	966	32	business	business	NOUN
ftr-465	966	33	"	"	PUNCT
ftr-465	966	34	in	in	ADP
ftr-465	966	35	the	the	DET
ftr-465	966	36	context	context	NOUN
ftr-465	966	37	of	of	ADP
ftr-465	966	38	the	the	DET
ftr-465	966	39	tax	tax	NOUN
ftr-465	966	40	on	on	ADP
ftr-465	966	41	unrelated	unrelated	ADJ
ftr-465	966	42	businesses	business	NOUN
ftr-465	966	43	.	.	PUNCT
ftr-465	967	1	3	3	NUM
ftr-465	967	2	9	9	NUM
ftr-465	967	3	the	the	DET
ftr-465	967	4	1967	1967	NUM
ftr-465	967	5	regulations	regulation	NOUN
ftr-465	967	6	contained	contain	VERB
ftr-465	967	7	the	the	DET
ftr-465	967	8	following	follow	VERB
ftr-465	967	9	salient	salient	NOUN
ftr-465	967	10	provisions	provision	NOUN
ftr-465	967	11	relating	relate	VERB
ftr-465	967	12	to	to	ADP
ftr-465	967	13	the	the	DET
ftr-465	967	14	meaning	meaning	NOUN
ftr-465	967	15	of	of	ADP
ftr-465	967	16	the	the	DET
ftr-465	967	17	term	term	NOUN
ftr-465	967	18	:	:	PUNCT
ftr-465	967	19	(	(	PUNCT
ftr-465	967	20	1	1	X
ftr-465	967	21	)	)	PUNCT
ftr-465	967	22	"	"	PUNCT
ftr-465	967	23	for	for	ADP
ftr-465	967	24	purposes	purpose	NOUN
ftr-465	967	25	of	of	ADP
ftr-465	967	26	section	section	NOUN
ftr-465	967	27	513	513	NUM
ftr-465	967	28	the	the	DET
ftr-465	967	29	term	term	NOUN
ftr-465	967	30	'	'	PUNCT
ftr-465	967	31	trade	trade	NOUN
ftr-465	967	32	or	or	CCONJ
ftr-465	967	33	business	business	NOUN
ftr-465	967	34	'	'	PUNCT
ftr-465	967	35	has	have	VERB
ftr-465	967	36	the	the	DET
ftr-465	967	37	same	same	ADJ
ftr-465	967	38	meaning	meaning	NOUN
ftr-465	967	39	it	it	PRON
ftr-465	967	40	has	have	VERB
ftr-465	967	41	in	in	ADP
ftr-465	967	42	section	section	NOUN
ftr-465	967	43	162";"4	162";"4	NUM
ftr-465	967	44	(	(	PUNCT
ftr-465	967	45	2)a	2)a	NUM
ftr-465	967	46	trade	trade	NOUN
ftr-465	967	47	or	or	CCONJ
ftr-465	967	48	business	business	NOUN
ftr-465	967	49	"	"	PUNCT
ftr-465	967	50	generally	generally	ADV
ftr-465	967	51	includes	include	VERB
ftr-465	967	52	any	any	DET
ftr-465	967	53	activity	activity	NOUN
ftr-465	967	54	carried	carry	VERB
ftr-465	967	55	on	on	ADP
ftr-465	967	56	for	for	ADP
ftr-465	967	57	the	the	DET
ftr-465	967	58	production	production	NOUN
ftr-465	967	59	of	of	ADP
ftr-465	967	60	income	income	NOUN
ftr-465	967	61	from	from	ADP
ftr-465	967	62	the	the	DET
ftr-465	967	63	sale	sale	NOUN
ftr-465	967	64	of	of	ADP
ftr-465	967	65	goods	good	NOUN
ftr-465	967	66	or	or	CCONJ
ftr-465	967	67	performance	performance	NOUN
ftr-465	967	68	of	of	ADP
ftr-465	967	69	services	service	NOUN
ftr-465	967	70	"	"	PUNCT
ftr-465	967	71	;	;	PUNCT
ftr-465	967	72	4	4	X
ftr-465	967	73	'	'	PART
ftr-465	967	74	(	(	PUNCT
ftr-465	967	75	3	3	X
ftr-465	967	76	)	)	PUNCT
ftr-465	967	77	a	a	DET
ftr-465	967	78	trade	trade	NOUN
ftr-465	967	79	or	or	CCONJ
ftr-465	967	80	business	business	NOUN
ftr-465	967	81	for	for	ADP
ftr-465	967	82	purposes	purpose	NOUN
ftr-465	967	83	of	of	ADP
ftr-465	967	84	the	the	DET
ftr-465	967	85	tax	tax	NOUN
ftr-465	967	86	on	on	ADP
ftr-465	967	87	unrelated	unrelated	ADJ
ftr-465	967	88	businesses	business	NOUN
ftr-465	967	89	is	be	AUX
ftr-465	967	90	not	not	PART
ftr-465	967	91	limited	limit	VERB
ftr-465	967	92	to	to	ADP
ftr-465	967	93	integrated	integrate	VERB
ftr-465	967	94	aggregates	aggregate	NOUN
ftr-465	967	95	of	of	ADP
ftr-465	967	96	assets	asset	NOUN
ftr-465	967	97	,	,	PUNCT
ftr-465	967	98	activities	activity	NOUN
ftr-465	967	99	and	and	CCONJ
ftr-465	967	100	good	good	ADJ
ftr-465	967	101	will	will	AUX
ftr-465	967	102	which	which	PRON
ftr-465	967	103	comprise	comprise	VERB
ftr-465	967	104	businesses	business	NOUN
ftr-465	967	105	for	for	ADP
ftr-465	967	106	the	the	DET
ftr-465	967	107	purposes	purpose	NOUN
ftr-465	967	108	of	of	ADP
ftr-465	967	109	certain	certain	ADJ
ftr-465	967	110	other	other	ADJ
ftr-465	967	111	provisions	provision	NOUN
ftr-465	967	112	of	of	ADP
ftr-465	967	113	the	the	DET
ftr-465	967	114	internal	internal	ADJ
ftr-465	967	115	revenue	revenue	NOUN
ftr-465	967	116	code	code	NOUN
ftr-465	967	117	.	.	PUNCT
ftr-465	968	1	activities	activity	NOUN
ftr-465	968	2	of	of	ADP
ftr-465	968	3	producing	produce	VERB
ftr-465	968	4	or	or	CCONJ
ftr-465	968	5	distributing	distribute	VERB
ftr-465	968	6	goods	good	NOUN
ftr-465	968	7	or	or	CCONJ
ftr-465	968	8	performing	perform	VERB
ftr-465	968	9	services	service	NOUN
ftr-465	968	10	from	from	ADP
ftr-465	968	11	which	which	PRON
ftr-465	968	12	a	a	DET
ftr-465	968	13	particular	particular	ADJ
ftr-465	968	14	amount	amount	NOUN
ftr-465	968	15	of	of	ADP
ftr-465	968	16	gross	gross	ADJ
ftr-465	968	17	income	income	NOUN
ftr-465	968	18	is	be	AUX
ftr-465	968	19	derived	derive	VERB
ftr-465	968	20	do	do	AUX
ftr-465	968	21	not	not	PART
ftr-465	968	22	lose	lose	VERB
ftr-465	968	23	identity	identity	NOUN
ftr-465	968	24	as	as	ADP
ftr-465	968	25	trade	trade	NOUN
ftr-465	968	26	or	or	CCONJ
ftr-465	968	27	business	business	NOUN
ftr-465	968	28	merely	merely	ADV
ftr-465	968	29	because	because	SCONJ
ftr-465	968	30	they	they	PRON
ftr-465	968	31	are	be	AUX
ftr-465	968	32	carried	carry	VERB
ftr-465	968	33	on	on	ADP
ftr-465	968	34	within	within	ADP
ftr-465	968	35	a	a	DET
ftr-465	968	36	larger	large	ADJ
ftr-465	968	37	aggregate	aggregate	NOUN
ftr-465	968	38	of	of	ADP
ftr-465	968	39	similar	similar	ADJ
ftr-465	968	40	activities	activity	NOUN
ftr-465	968	41	or	or	CCONJ
ftr-465	968	42	within	within	ADP
ftr-465	968	43	a	a	DET
ftr-465	968	44	larger	large	ADJ
ftr-465	968	45	complex	complex	NOUN
ftr-465	968	46	of	of	ADP
ftr-465	968	47	other	other	ADJ
ftr-465	968	48	endeavors	endeavor	NOUN
ftr-465	968	49	which	which	PRON
ftr-465	968	50	may	may	AUX
ftr-465	968	51	,	,	PUNCT
ftr-465	968	52	or	or	CCONJ
ftr-465	968	53	may	may	AUX
ftr-465	968	54	not	not	PART
ftr-465	968	55	,	,	PUNCT
ftr-465	968	56	be	be	AUX
ftr-465	968	57	related	relate	VERB
ftr-465	968	58	to	to	ADP
ftr-465	968	59	the	the	DET
ftr-465	968	60	exempt	exempt	ADJ
ftr-465	968	61	purposes	purpose	NOUN
ftr-465	968	62	of	of	ADP
ftr-465	968	63	the	the	DET
ftr-465	968	64	organization	organization	NOUN
ftr-465	968	65	;	;	PUNCT
ftr-465	968	66	142	142	NUM
ftr-465	968	67	and	and	CCONJ
ftr-465	968	68	(	(	PUNCT
ftr-465	968	69	4	4	X
ftr-465	968	70	)	)	PUNCT
ftr-465	968	71	trade	trade	NOUN
ftr-465	968	72	or	or	CCONJ
ftr-465	968	73	businesses	business	NOUN
ftr-465	968	74	can	can	AUX
ftr-465	968	75	be	be	AUX
ftr-465	968	76	related	relate	VERB
ftr-465	968	77	to	to	ADP
ftr-465	968	78	the	the	DET
ftr-465	968	79	purposes	purpose	NOUN
ftr-465	968	80	for	for	ADP
ftr-465	968	81	which	which	PRON
ftr-465	968	82	exemption	exemption	NOUN
ftr-465	968	83	is	be	AUX
ftr-465	968	84	granted	grant	VERB
ftr-465	968	85	as	as	ADV
ftr-465	968	86	well	well	ADV
ftr-465	968	87	as	as	ADP
ftr-465	968	88	unrelated	unrelated	ADJ
ftr-465	968	89	to	to	ADP
ftr-465	968	90	such	such	ADJ
ftr-465	968	91	purposes	purpose	NOUN
ftr-465	968	92	.	.	PUNCT
ftr-465	969	1	43	43	NUM
ftr-465	969	2	a.	a.	NOUN
ftr-465	969	3	the	the	DET
ftr-465	969	4	reference	reference	NOUN
ftr-465	969	5	to	to	ADP
ftr-465	969	6	section	section	NOUN
ftr-465	969	7	162.-although	162.-although	NUM
ftr-465	969	8	it	it	PRON
ftr-465	969	9	appears	appear	VERB
ftr-465	969	10	at	at	ADP
ftr-465	969	11	first	first	ADJ
ftr-465	969	12	glance	glance	NOUN
ftr-465	969	13	that	that	SCONJ
ftr-465	969	14	the	the	DET
ftr-465	969	15	1967	1967	NUM
ftr-465	969	16	regulations	regulation	NOUN
ftr-465	969	17	merely	merely	ADV
ftr-465	969	18	repeated	repeat	VERB
ftr-465	969	19	earlier	early	ADJ
ftr-465	969	20	references	reference	NOUN
ftr-465	969	21	to	to	ADP
ftr-465	969	22	section	section	NOUN
ftr-465	969	23	162	162	NUM
ftr-465	969	24	without	without	ADP
ftr-465	969	25	further	further	ADJ
ftr-465	969	26	significance	significance	NOUN
ftr-465	969	27	,	,	PUNCT
ftr-465	969	28	two	two	NUM
ftr-465	969	29	circuit	circuit	NOUN
ftr-465	969	30	court	court	NOUN
ftr-465	969	31	opinions	opinion	NOUN
ftr-465	969	32	handed	hand	VERB
ftr-465	969	33	138	138	NUM
ftr-465	969	34	.	.	PUNCT
ftr-465	969	35	regs	regs	PROPN
ftr-465	969	36	.	.	PUNCT
ftr-465	970	1	§	§	PROPN
ftr-465	970	2	1.513	1.513	NUM
ftr-465	970	3	-	-	SYM
ftr-465	970	4	1(a)(4	1(a)(4	NUM
ftr-465	970	5	)	)	PUNCT
ftr-465	970	6	(	(	PUNCT
ftr-465	970	7	as	as	SCONJ
ftr-465	970	8	amended	amend	VERB
ftr-465	970	9	by	by	ADP
ftr-465	970	10	t.d	t.d	PROPN
ftr-465	970	11	.	.	PROPN
ftr-465	970	12	6301	6301	NUM
ftr-465	970	13	,	,	PUNCT
ftr-465	970	14	1958	1958	NUM
ftr-465	970	15	-	-	SYM
ftr-465	970	16	2	2	NUM
ftr-465	970	17	c.b	c.b	PROPN
ftr-465	970	18	.	.	PROPN
ftr-465	970	19	197	197	NUM
ftr-465	970	20	)	)	PUNCT
ftr-465	970	21	.	.	PUNCT
ftr-465	971	1	139	139	NUM
ftr-465	971	2	.	.	PUNCT
ftr-465	971	3	proposed	propose	VERB
ftr-465	971	4	regulations	regulation	NOUN
ftr-465	971	5	were	be	AUX
ftr-465	971	6	announced	announce	VERB
ftr-465	971	7	in	in	ADP
ftr-465	971	8	technical	technical	ADJ
ftr-465	971	9	information	information	NOUN
ftr-465	971	10	release	release	VERB
ftr-465	971	11	899	899	NUM
ftr-465	971	12	(	(	PUNCT
ftr-465	971	13	april	april	PROPN
ftr-465	971	14	14	14	NUM
ftr-465	971	15	,	,	PUNCT
ftr-465	971	16	1967	1967	NUM
ftr-465	971	17	)	)	PUNCT
ftr-465	971	18	.	.	PUNCT
ftr-465	972	1	final	final	ADJ
ftr-465	972	2	regulations	regulation	NOUN
ftr-465	972	3	were	be	AUX
ftr-465	972	4	set	set	VERB
ftr-465	972	5	out	out	ADP
ftr-465	972	6	on	on	ADP
ftr-465	972	7	december	december	PROPN
ftr-465	972	8	11	11	NUM
ftr-465	972	9	,	,	PUNCT
ftr-465	972	10	1967	1967	NUM
ftr-465	972	11	.	.	PUNCT
ftr-465	973	1	effective	effective	ADJ
ftr-465	973	2	for	for	ADP
ftr-465	973	3	taxable	taxable	ADJ
ftr-465	973	4	years	year	NOUN
ftr-465	973	5	beginning	begin	VERB
ftr-465	973	6	after	after	ADP
ftr-465	973	7	december	december	PROPN
ftr-465	973	8	12	12	NUM
ftr-465	973	9	,	,	PUNCT
ftr-465	973	10	1967	1967	NUM
ftr-465	973	11	.	.	PUNCT
ftr-465	974	1	t.d	t.d	PROPN
ftr-465	974	2	.	.	PROPN
ftr-465	974	3	6939	6939	NUM
ftr-465	974	4	,	,	PUNCT
ftr-465	974	5	1968	1968	NUM
ftr-465	974	6	-	-	SYM
ftr-465	974	7	1	1	NUM
ftr-465	974	8	c.b	c.b	PROPN
ftr-465	974	9	.	.	PROPN
ftr-465	974	10	274	274	NUM
ftr-465	974	11	.	.	NOUN
ftr-465	975	1	140	140	NUM
ftr-465	975	2	.	.	PUNCT
ftr-465	975	3	regs	regs	PROPN
ftr-465	975	4	.	.	PUNCT
ftr-465	976	1	§	§	PROPN
ftr-465	976	2	1.513	1.513	NUM
ftr-465	976	3	-	-	SYM
ftr-465	976	4	1(b	1(b	NUM
ftr-465	976	5	)	)	PUNCT
ftr-465	976	6	(	(	PUNCT
ftr-465	976	7	as	as	SCONJ
ftr-465	976	8	amended	amend	VERB
ftr-465	976	9	by	by	ADP
ftr-465	976	10	t.d	t.d	PROPN
ftr-465	976	11	.	.	PROPN
ftr-465	976	12	6939	6939	NUM
ftr-465	976	13	,	,	PUNCT
ftr-465	976	14	1968	1968	NUM
ftr-465	976	15	-	-	SYM
ftr-465	976	16	1	1	NUM
ftr-465	976	17	c.b	c.b	PROPN
ftr-465	976	18	.	.	PROPN
ftr-465	976	19	274	274	NUM
ftr-465	976	20	)	)	PUNCT
ftr-465	976	21	.	.	PUNCT
ftr-465	977	1	141	141	NUM
ftr-465	977	2	.	.	PUNCT
ftr-465	978	1	i	i	PRON
ftr-465	978	2	d.	d.	PROPN
ftr-465	978	3	142	142	NUM
ftr-465	978	4	.	.	PUNCT
ftr-465	979	1	i	i	PRON
ftr-465	979	2	d.	d.	PROPN
ftr-465	979	3	143	143	PROPN
ftr-465	979	4	.	.	PUNCT
ftr-465	980	1	see	see	VERB
ftr-465	980	2	i	i	PROPN
ftr-465	980	3	d.	d.	PROPN
ftr-465	980	4	;	;	PUNCT
ftr-465	980	5	regs	regs	PROPN
ftr-465	980	6	.	.	PUNCT
ftr-465	981	1	§	§	PROPN
ftr-465	981	2	1.513	1.513	NUM
ftr-465	981	3	-	-	SYM
ftr-465	981	4	1(d)(2	1(d)(2	NUM
ftr-465	981	5	)	)	PUNCT
ftr-465	981	6	(	(	PUNCT
ftr-465	981	7	as	as	SCONJ
ftr-465	981	8	amended	amend	VERB
ftr-465	981	9	by	by	ADP
ftr-465	981	10	t.d	t.d	PROPN
ftr-465	981	11	.	.	PROPN
ftr-465	981	12	6939	6939	NUM
ftr-465	981	13	,	,	PUNCT
ftr-465	981	14	1968	1968	NUM
ftr-465	981	15	-	-	SYM
ftr-465	981	16	1	1	NUM
ftr-465	981	17	c.b	c.b	PROPN
ftr-465	981	18	.	.	PROPN
ftr-465	981	19	274	274	NUM
ftr-465	981	20	)	)	PUNCT
ftr-465	981	21	.	.	PUNCT
ftr-465	982	1	"	"	PUNCT
ftr-465	982	2	trade	trade	NOUN
ftr-465	982	3	or	or	CCONJ
ftr-465	982	4	business	business	NOUN
ftr-465	982	5	is	be	AUX
ftr-465	982	6	'	'	PUNCT
ftr-465	982	7	related	relate	VERB
ftr-465	982	8	'	'	PUNCT
ftr-465	982	9	to	to	PART
ftr-465	982	10	exempt	exempt	VERB
ftr-465	982	11	purposes	purpose	NOUN
ftr-465	982	12	,	,	PUNCT
ftr-465	982	13	in	in	ADP
ftr-465	982	14	the	the	DET
ftr-465	982	15	relevant	relevant	ADJ
ftr-465	982	16	sense	sense	NOUN
ftr-465	982	17	,	,	PUNCT
ftr-465	982	18	only	only	ADV
ftr-465	982	19	where	where	SCONJ
ftr-465	982	20	the	the	DET
ftr-465	982	21	conduct	conduct	NOUN
ftr-465	982	22	of	of	ADP
ftr-465	982	23	the	the	DET
ftr-465	982	24	business	business	NOUN
ftr-465	982	25	activities	activity	NOUN
ftr-465	982	26	has	have	VERB
ftr-465	982	27	causal	causal	ADJ
ftr-465	982	28	relationship	relationship	NOUN
ftr-465	982	29	to	to	ADP
ftr-465	982	30	the	the	DET
ftr-465	982	31	achievement	achievement	NOUN
ftr-465	982	32	of	of	ADP
ftr-465	982	33	exempt	exempt	ADJ
ftr-465	982	34	purposes	purpose	NOUN
ftr-465	982	35	....	....	PUNCT
ftr-465	982	36	"	"	PUNCT
ftr-465	983	1	i	i	PRON
ftr-465	983	2	d.	d.	PROPN
ftr-465	983	3	19961	19961	NUM
ftr-465	983	4	florida	florida	PROPN
ftr-465	983	5	tax	tax	NOUN
ftr-465	983	6	review	review	NOUN
ftr-465	983	7	down	down	ADP
ftr-465	983	8	subsequent	subsequent	ADV
ftr-465	983	9	to	to	ADP
ftr-465	983	10	the	the	DET
ftr-465	983	11	1958	1958	NUM
ftr-465	983	12	regulations	regulation	NOUN
ftr-465	983	13	infused	infuse	VERB
ftr-465	983	14	new	new	ADJ
ftr-465	983	15	meaning	meaning	NOUN
ftr-465	983	16	into	into	ADP
ftr-465	983	17	the	the	DET
ftr-465	983	18	1967	1967	NUM
ftr-465	983	19	pronouncement	pronouncement	NOUN
ftr-465	983	20	that	that	SCONJ
ftr-465	983	21	the	the	DET
ftr-465	983	22	phrase	phrase	NOUN
ftr-465	983	23	"	"	PUNCT
ftr-465	983	24	trade	trade	NOUN
ftr-465	983	25	or	or	CCONJ
ftr-465	983	26	business	business	NOUN
ftr-465	983	27	"	"	PUNCT
ftr-465	983	28	has	have	VERB
ftr-465	983	29	for	for	ADP
ftr-465	983	30	purpose	purpose	NOUN
ftr-465	983	31	of	of	ADP
ftr-465	983	32	section	section	NOUN
ftr-465	983	33	513	513	NUM
ftr-465	983	34	the	the	DET
ftr-465	983	35	same	same	ADJ
ftr-465	983	36	meaning	meaning	NOUN
ftr-465	983	37	it	it	PRON
ftr-465	983	38	has	have	VERB
ftr-465	983	39	for	for	ADP
ftr-465	983	40	purposes	purpose	NOUN
ftr-465	983	41	of	of	ADP
ftr-465	983	42	the	the	DET
ftr-465	983	43	deduction	deduction	NOUN
ftr-465	983	44	for	for	ADP
ftr-465	983	45	business	business	NOUN
ftr-465	983	46	expenses	expense	NOUN
ftr-465	983	47	.	.	PUNCT
ftr-465	984	1	in	in	ADP
ftr-465	984	2	hirsch	hirsch	PROPN
ftr-465	984	3	v.	v.	ADP
ftr-465	984	4	commissioner,"4	commissioner,"4	PROPN
ftr-465	984	5	the	the	DET
ftr-465	984	6	ninth	ninth	ADJ
ftr-465	984	7	circuit	circuit	NOUN
ftr-465	984	8	held	hold	VERB
ftr-465	984	9	that	that	SCONJ
ftr-465	984	10	an	an	DET
ftr-465	984	11	activity	activity	NOUN
ftr-465	984	12	can	can	AUX
ftr-465	984	13	not	not	PART
ftr-465	984	14	be	be	AUX
ftr-465	984	15	a	a	DET
ftr-465	984	16	business	business	NOUN
ftr-465	984	17	for	for	ADP
ftr-465	984	18	purposes	purpose	NOUN
ftr-465	984	19	of	of	ADP
ftr-465	984	20	the	the	DET
ftr-465	984	21	deduction	deduction	NOUN
ftr-465	984	22	unless	unless	SCONJ
ftr-465	984	23	the	the	DET
ftr-465	984	24	basic	basic	ADJ
ftr-465	984	25	and	and	CCONJ
ftr-465	984	26	dominant	dominant	ADJ
ftr-465	984	27	intent	intent	NOUN
ftr-465	984	28	behind	behind	ADP
ftr-465	984	29	the	the	DET
ftr-465	984	30	activity	activity	NOUN
ftr-465	984	31	is	be	AUX
ftr-465	984	32	ultimately	ultimately	ADV
ftr-465	984	33	to	to	PART
ftr-465	984	34	make	make	VERB
ftr-465	984	35	a	a	DET
ftr-465	984	36	profit	profit	NOUN
ftr-465	984	37	,	,	PUNCT
ftr-465	984	38	"	"	PUNCT
ftr-465	984	39	i.e.	i.e.	X
ftr-465	984	40	,	,	PUNCT
ftr-465	984	41	taxable	taxable	ADJ
ftr-465	984	42	income	income	NOUN
ftr-465	984	43	.	.	PUNCT
ftr-465	985	1	"1	"1	NOUN
ftr-465	985	2	45	45	NUM
ftr-465	985	3	the	the	DET
ftr-465	985	4	court	court	NOUN
ftr-465	985	5	refused	refuse	VERB
ftr-465	985	6	to	to	PART
ftr-465	985	7	allow	allow	VERB
ftr-465	985	8	business	business	NOUN
ftr-465	985	9	expenses	expense	NOUN
ftr-465	985	10	claimed	claim	VERB
ftr-465	985	11	by	by	ADP
ftr-465	985	12	an	an	DET
ftr-465	985	13	officer	officer	NOUN
ftr-465	985	14	and	and	CCONJ
ftr-465	985	15	director	director	NOUN
ftr-465	985	16	of	of	ADP
ftr-465	985	17	corporation	corporation	NOUN
ftr-465	985	18	because	because	SCONJ
ftr-465	985	19	there	there	PRON
ftr-465	985	20	was	be	VERB
ftr-465	985	21	no	no	DET
ftr-465	985	22	understanding	understanding	NOUN
ftr-465	985	23	that	that	SCONJ
ftr-465	985	24	the	the	DET
ftr-465	985	25	officer	officer	NOUN
ftr-465	985	26	/	/	SYM
ftr-465	985	27	director	director	NOUN
ftr-465	985	28	would	would	AUX
ftr-465	985	29	be	be	AUX
ftr-465	985	30	compensated	compensate	VERB
ftr-465	985	31	for	for	ADP
ftr-465	985	32	his	his	PRON
ftr-465	985	33	activities	activity	NOUN
ftr-465	985	34	.	.	PUNCT
ftr-465	986	1	146	146	NUM
ftr-465	986	2	similarly	similarly	ADV
ftr-465	986	3	,	,	PUNCT
ftr-465	986	4	in	in	ADP
ftr-465	986	5	lamont	lamont	PROPN
ftr-465	986	6	v.	v.	PROPN
ftr-465	986	7	commissioner,4	commissioner,4	VERB
ftr-465	986	8	7	7	NUM
ftr-465	986	9	the	the	DET
ftr-465	986	10	second	second	ADJ
ftr-465	986	11	circuit	circuit	NOUN
ftr-465	986	12	found	find	VERB
ftr-465	986	13	that	that	SCONJ
ftr-465	986	14	the	the	DET
ftr-465	986	15	taxpayer	taxpayer	NOUN
ftr-465	986	16	's	's	PART
ftr-465	986	17	activities	activity	NOUN
ftr-465	986	18	as	as	ADP
ftr-465	986	19	a	a	DET
ftr-465	986	20	writer	writer	NOUN
ftr-465	986	21	,	,	PUNCT
ftr-465	986	22	publisher	publisher	NOUN
ftr-465	986	23	,	,	PUNCT
ftr-465	986	24	and	and	CCONJ
ftr-465	986	25	lecturer	lecturer	NOUN
ftr-465	986	26	did	do	AUX
ftr-465	986	27	not	not	PART
ftr-465	986	28	constitute	constitute	VERB
ftr-465	986	29	a	a	DET
ftr-465	986	30	trade	trade	NOUN
ftr-465	986	31	or	or	CCONJ
ftr-465	986	32	business	business	NOUN
ftr-465	986	33	because	because	SCONJ
ftr-465	986	34	the	the	DET
ftr-465	986	35	most	most	ADV
ftr-465	986	36	important	important	ADJ
ftr-465	986	37	criterion	criterion	NOUN
ftr-465	986	38	,	,	PUNCT
ftr-465	986	39	genuine	genuine	ADJ
ftr-465	986	40	profit	profit	NOUN
ftr-465	986	41	motive	motive	NOUN
ftr-465	986	42	,	,	PUNCT
ftr-465	986	43	was	be	AUX
ftr-465	986	44	lacking	lack	VERB
ftr-465	986	45	.	.	PUNCT
ftr-465	987	1	although	although	SCONJ
ftr-465	987	2	earlier	early	ADJ
ftr-465	987	3	cases	case	NOUN
ftr-465	987	4	suggested	suggest	VERB
ftr-465	987	5	that	that	SCONJ
ftr-465	987	6	profit	profit	NOUN
ftr-465	987	7	motive	motive	NOUN
ftr-465	987	8	was	be	AUX
ftr-465	987	9	an	an	DET
ftr-465	987	10	essential	essential	ADJ
ftr-465	987	11	element	element	NOUN
ftr-465	987	12	for	for	ADP
ftr-465	987	13	the	the	DET
ftr-465	987	14	allowance	allowance	NOUN
ftr-465	987	15	of	of	ADP
ftr-465	987	16	the	the	DET
ftr-465	987	17	business	business	NOUN
ftr-465	987	18	expense	expense	NOUN
ftr-465	987	19	deduction	deduction	NOUN
ftr-465	987	20	,	,	PUNCT
ftr-465	987	21	the	the	DET
ftr-465	987	22	ninth	ninth	ADJ
ftr-465	987	23	and	and	CCONJ
ftr-465	987	24	second	second	ADJ
ftr-465	987	25	circuit	circuit	NOUN
ftr-465	987	26	opinions	opinion	NOUN
ftr-465	987	27	brought	bring	VERB
ftr-465	987	28	this	this	DET
ftr-465	987	29	requirement	requirement	NOUN
ftr-465	987	30	into	into	ADP
ftr-465	987	31	sharp	sharp	ADJ
ftr-465	987	32	focus	focus	NOUN
ftr-465	987	33	just	just	ADV
ftr-465	987	34	several	several	ADJ
ftr-465	987	35	years	year	NOUN
ftr-465	987	36	preceding	precede	VERB
ftr-465	987	37	the	the	DET
ftr-465	987	38	issuance	issuance	NOUN
ftr-465	987	39	of	of	ADP
ftr-465	987	40	the	the	DET
ftr-465	987	41	1967	1967	NUM
ftr-465	987	42	regulations.1	regulations.1	NOUN
ftr-465	987	43	4	4	NUM
ftr-465	987	44	1	1	NUM
ftr-465	987	45	one	one	NOUN
ftr-465	987	46	can	can	AUX
ftr-465	987	47	only	only	ADV
ftr-465	987	48	conject	conject	VERB
ftr-465	987	49	whether	whether	SCONJ
ftr-465	987	50	the	the	DET
ftr-465	987	51	1967	1967	NUM
ftr-465	987	52	regulations	regulation	NOUN
ftr-465	987	53	meant	mean	VERB
ftr-465	987	54	to	to	PART
ftr-465	987	55	imply	imply	VERB
ftr-465	987	56	by	by	ADP
ftr-465	987	57	the	the	DET
ftr-465	987	58	reference	reference	NOUN
ftr-465	987	59	to	to	PART
ftr-465	987	60	section	section	NOUN
ftr-465	987	61	162	162	NUM
ftr-465	987	62	that	that	SCONJ
ftr-465	987	63	an	an	DET
ftr-465	987	64	activity	activity	NOUN
ftr-465	987	65	conducted	conduct	VERB
ftr-465	987	66	by	by	ADP
ftr-465	987	67	a	a	DET
ftr-465	987	68	501(c)(3	501(c)(3	NUM
ftr-465	987	69	)	)	PUNCT
ftr-465	987	70	organization	organization	NOUN
ftr-465	987	71	is	be	AUX
ftr-465	987	72	not	not	PART
ftr-465	987	73	trade	trade	NOUN
ftr-465	987	74	or	or	CCONJ
ftr-465	987	75	business	business	NOUN
ftr-465	987	76	,	,	PUNCT
ftr-465	987	77	related	related	ADJ
ftr-465	987	78	or	or	CCONJ
ftr-465	987	79	unrelated	unrelated	ADJ
ftr-465	987	80	,	,	PUNCT
ftr-465	987	81	unless	unless	SCONJ
ftr-465	987	82	the	the	DET
ftr-465	987	83	dominant	dominant	ADJ
ftr-465	987	84	or	or	CCONJ
ftr-465	987	85	"	"	PUNCT
ftr-465	987	86	genuine	genuine	ADJ
ftr-465	987	87	"	"	PUNCT
ftr-465	987	88	intent	intent	NOUN
ftr-465	987	89	behind	behind	ADP
ftr-465	987	90	the	the	DET
ftr-465	987	91	activity	activity	NOUN
ftr-465	987	92	is	be	AUX
ftr-465	987	93	to	to	PART
ftr-465	987	94	make	make	VERB
ftr-465	987	95	a	a	DET
ftr-465	987	96	profit	profit	NOUN
ftr-465	987	97	.	.	PUNCT
ftr-465	988	1	the	the	DET
ftr-465	988	2	regulations	regulation	NOUN
ftr-465	988	3	do	do	AUX
ftr-465	988	4	not	not	PART
ftr-465	988	5	use	use	VERB
ftr-465	988	6	the	the	DET
ftr-465	988	7	words	word	NOUN
ftr-465	988	8	"	"	PUNCT
ftr-465	988	9	dominant	dominant	ADJ
ftr-465	988	10	intent	intent	NOUN
ftr-465	988	11	"	"	PUNCT
ftr-465	988	12	and	and	CCONJ
ftr-465	988	13	"	"	PUNCT
ftr-465	988	14	profit	profit	NOUN
ftr-465	988	15	"	"	PUNCT
ftr-465	988	16	in	in	ADP
ftr-465	988	17	defining	define	VERB
ftr-465	988	18	the	the	DET
ftr-465	988	19	term	term	NOUN
ftr-465	988	20	.	.	PUNCT
ftr-465	989	1	describing	describe	VERB
ftr-465	989	2	a	a	DET
ftr-465	989	3	related	related	ADJ
ftr-465	989	4	trade	trade	NOUN
ftr-465	989	5	or	or	CCONJ
ftr-465	989	6	business	business	NOUN
ftr-465	989	7	as	as	ADP
ftr-465	989	8	one	one	NUM
ftr-465	989	9	that	that	PRON
ftr-465	989	10	contributes	contribute	VERB
ftr-465	989	11	importantly	importantly	ADV
ftr-465	989	12	to	to	ADP
ftr-465	989	13	the	the	DET
ftr-465	989	14	accomplishment	accomplishment	NOUN
ftr-465	989	15	of	of	ADP
ftr-465	989	16	the	the	DET
ftr-465	989	17	organization	organization	NOUN
ftr-465	989	18	's	's	PART
ftr-465	989	19	exempt	exempt	ADJ
ftr-465	989	20	purposes	purpose	NOUN
ftr-465	989	21	,	,	PUNCT
ftr-465	989	22	49	49	NUM
ftr-465	989	23	could	could	AUX
ftr-465	989	24	the	the	DET
ftr-465	989	25	1967	1967	NUM
ftr-465	989	26	regulations	regulation	NOUN
ftr-465	989	27	have	have	AUX
ftr-465	989	28	possibly	possibly	ADV
ftr-465	989	29	meant	mean	VERB
ftr-465	989	30	that	that	SCONJ
ftr-465	989	31	the	the	DET
ftr-465	989	32	intent	intent	NOUN
ftr-465	989	33	behind	behind	ADP
ftr-465	989	34	related	relate	VERB
ftr-465	989	35	business	business	NOUN
ftr-465	989	36	activity	activity	NOUN
ftr-465	989	37	is	be	AUX
ftr-465	989	38	primarily	primarily	ADV
ftr-465	989	39	a	a	DET
ftr-465	989	40	desire	desire	NOUN
ftr-465	989	41	for	for	ADP
ftr-465	989	42	profit	profit	NOUN
ftr-465	989	43	?	?	PUNCT
ftr-465	989	44	b.	b.	PUNCT
ftr-465	990	1	"	"	PUNCT
ftr-465	990	2	[	[	X
ftr-465	990	3	t]he	t]he	ADJ
ftr-465	990	4	term	term	NOUN
ftr-465	990	5	'	'	PUNCT
ftr-465	990	6	trade	trade	NOUN
ftr-465	990	7	or	or	CCONJ
ftr-465	990	8	business	business	NOUN
ftr-465	990	9	'	'	PUNCT
ftr-465	990	10	.	.	PUNCT
ftr-465	990	11	.	.	PUNCT
ftr-465	990	12	.	.	PUNCT
ftr-465	991	1	generally	generally	ADV
ftr-465	991	2	includes	include	VERB
ftr-465	991	3	any	any	DET
ftr-465	991	4	activity	activity	NOUN
ftr-465	991	5	carried	carry	VERB
ftr-465	991	6	on	on	ADP
ftr-465	991	7	for	for	ADP
ftr-465	991	8	the	the	DET
ftr-465	991	9	production	production	NOUN
ftr-465	991	10	of	of	ADP
ftr-465	991	11	income	income	NOUN
ftr-465	991	12	from	from	ADP
ftr-465	991	13	the	the	DET
ftr-465	991	14	sale	sale	NOUN
ftr-465	991	15	of	of	ADP
ftr-465	991	16	goods	good	NOUN
ftr-465	991	17	or	or	CCONJ
ftr-465	991	18	performance	performance	NOUN
ftr-465	991	19	of	of	ADP
ftr-465	991	20	services	service	NOUN
ftr-465	991	21	.	.	PUNCT
ftr-465	992	1	"	"	PUNCT
ftr-465	992	2	pl	pl	X
ftr-465	992	3	--	--	PUNCT
ftr-465	992	4	critical	critical	ADJ
ftr-465	992	5	to	to	ADP
ftr-465	992	6	the	the	DET
ftr-465	992	7	meaning	meaning	NOUN
ftr-465	992	8	of	of	ADP
ftr-465	992	9	this	this	DET
ftr-465	992	10	provision	provision	NOUN
ftr-465	992	11	is	be	AUX
ftr-465	992	12	whether	whether	SCONJ
ftr-465	992	13	the	the	DET
ftr-465	992	14	word	word	NOUN
ftr-465	992	15	"	"	PUNCT
ftr-465	992	16	income	income	NOUN
ftr-465	992	17	"	"	PUNCT
ftr-465	992	18	means	mean	VERB
ftr-465	992	19	gross	gross	ADJ
ftr-465	992	20	income	income	NOUN
ftr-465	992	21	or	or	CCONJ
ftr-465	992	22	profit	profit	NOUN
ftr-465	992	23	.	.	PUNCT
ftr-465	993	1	in	in	ADP
ftr-465	993	2	other	other	ADJ
ftr-465	993	3	words	word	NOUN
ftr-465	993	4	,	,	PUNCT
ftr-465	993	5	is	be	AUX
ftr-465	993	6	the	the	DET
ftr-465	993	7	phrase	phrase	NOUN
ftr-465	993	8	"	"	PUNCT
ftr-465	993	9	activity	activity	NOUN
ftr-465	993	10	carried	carry	VERB
ftr-465	993	11	on	on	ADP
ftr-465	993	12	for	for	ADP
ftr-465	993	13	the	the	DET
ftr-465	993	14	production	production	NOUN
ftr-465	993	15	of	of	ADP
ftr-465	993	16	income	income	NOUN
ftr-465	993	17	"	"	PUNCT
ftr-465	993	18	meant	mean	VERB
ftr-465	993	19	to	to	PART
ftr-465	993	20	paraphrase	paraphrase	VERB
ftr-465	993	21	the	the	DET
ftr-465	993	22	profit	profit	NOUN
ftr-465	993	23	motive	motive	NOUN
ftr-465	993	24	test	test	NOUN
ftr-465	993	25	of	of	ADP
ftr-465	993	26	hirsch	hirsch	PROPN
ftr-465	993	27	and	and	CCONJ
ftr-465	993	28	lamont	lamont	PROPN
ftr-465	993	29	?	?	PUNCT
ftr-465	994	1	read	read	VERB
ftr-465	994	2	in	in	ADP
ftr-465	994	3	their	their	PRON
ftr-465	994	4	entirety	entirety	NOUN
ftr-465	994	5	,	,	PUNCT
ftr-465	994	6	the	the	DET
ftr-465	994	7	1967	1967	NUM
ftr-465	994	8	regulations	regulation	NOUN
ftr-465	994	9	offered	offer	VERB
ftr-465	994	10	a	a	DET
ftr-465	994	11	number	number	NOUN
ftr-465	994	12	of	of	ADP
ftr-465	994	13	indications	indication	NOUN
ftr-465	994	14	that	that	SCONJ
ftr-465	994	15	the	the	DET
ftr-465	994	16	word	word	NOUN
ftr-465	994	17	"	"	PUNCT
ftr-465	994	18	income	income	NOUN
ftr-465	994	19	"	"	PUNCT
ftr-465	994	20	meant	mean	VERB
ftr-465	994	21	gross	gross	ADJ
ftr-465	994	22	income	income	NOUN
ftr-465	994	23	and	and	CCONJ
ftr-465	994	24	not	not	PART
ftr-465	994	25	profit	profit	NOUN
ftr-465	994	26	.	.	PUNCT
ftr-465	995	1	in	in	ADP
ftr-465	995	2	144	144	NUM
ftr-465	995	3	.	.	PUNCT
ftr-465	996	1	hirsch	hirsch	PROPN
ftr-465	996	2	v.	v.	PROPN
ftr-465	996	3	commissioner	commissioner	PROPN
ftr-465	996	4	,	,	PUNCT
ftr-465	996	5	315	315	NUM
ftr-465	996	6	f.2d	f.2d	NOUN
ftr-465	996	7	731	731	NUM
ftr-465	996	8	(	(	PUNCT
ftr-465	996	9	9th	9th	ADJ
ftr-465	996	10	cir	cir	NOUN
ftr-465	996	11	.	.	PROPN
ftr-465	996	12	1963	1963	NUM
ftr-465	996	13	)	)	PUNCT
ftr-465	996	14	.	.	PUNCT
ftr-465	997	1	145	145	NUM
ftr-465	997	2	.	.	PUNCT
ftr-465	998	1	i	i	PRON
ftr-465	998	2	d.	d.	PROPN
ftr-465	998	3	at	at	ADP
ftr-465	998	4	736	736	NUM
ftr-465	998	5	.	.	PUNCT
ftr-465	999	1	146	146	NUM
ftr-465	999	2	.	.	PUNCT
ftr-465	1000	1	i	i	PRON
ftr-465	1000	2	d.	d.	PROPN
ftr-465	1000	3	147	147	NUM
ftr-465	1000	4	.	.	PUNCT
ftr-465	1001	1	lamont	lamont	PROPN
ftr-465	1001	2	v.	v.	PROPN
ftr-465	1001	3	commissioner	commissioner	PROPN
ftr-465	1001	4	,	,	PUNCT
ftr-465	1001	5	339	339	NUM
ftr-465	1001	6	f.2d	f.2d	ADP
ftr-465	1001	7	377	377	NUM
ftr-465	1001	8	(	(	PUNCT
ftr-465	1001	9	2d	2d	NUM
ftr-465	1001	10	cir	cir	NOUN
ftr-465	1001	11	.	.	PUNCT
ftr-465	1001	12	1964	1964	NUM
ftr-465	1001	13	)	)	PUNCT
ftr-465	1001	14	.	.	PUNCT
ftr-465	1002	1	148	148	NUM
ftr-465	1002	2	.	.	PUNCT
ftr-465	1003	1	cf	cf	NOUN
ftr-465	1003	2	.	.	PUNCT
ftr-465	1004	1	white	white	PROPN
ftr-465	1004	2	v.	v.	ADP
ftr-465	1004	3	commissioner	commissioner	PROPN
ftr-465	1004	4	,	,	PUNCT
ftr-465	1004	5	227	227	NUM
ftr-465	1004	6	f.2d	f.2d	SYM
ftr-465	1004	7	779	779	NUM
ftr-465	1004	8	(	(	PUNCT
ftr-465	1004	9	6th	6th	ADJ
ftr-465	1004	10	cir	cir	NOUN
ftr-465	1004	11	.	.	PUNCT
ftr-465	1004	12	1955	1955	NUM
ftr-465	1004	13	)	)	PUNCT
ftr-465	1005	1	,	,	PUNCT
ftr-465	1005	2	(	(	PUNCT
ftr-465	1005	3	disallowing	disallow	VERB
ftr-465	1005	4	expense	expense	NOUN
ftr-465	1005	5	deductions	deduction	NOUN
ftr-465	1005	6	because	because	SCONJ
ftr-465	1005	7	transaction	transaction	NOUN
ftr-465	1005	8	not	not	PART
ftr-465	1005	9	entered	enter	VERB
ftr-465	1005	10	into	into	ADP
ftr-465	1005	11	for	for	ADP
ftr-465	1005	12	profit	profit	NOUN
ftr-465	1005	13	)	)	PUNCT
ftr-465	1005	14	,	,	PUNCT
ftr-465	1005	15	cert	cert	PROPN
ftr-465	1005	16	.	.	PUNCT
ftr-465	1006	1	denied	deny	VERB
ftr-465	1006	2	,	,	PUNCT
ftr-465	1006	3	351	351	NUM
ftr-465	1006	4	u.s	u.s	PROPN
ftr-465	1006	5	.	.	PROPN
ftr-465	1006	6	939	939	NUM
ftr-465	1006	7	(	(	PUNCT
ftr-465	1006	8	1956	1956	NUM
ftr-465	1006	9	)	)	PUNCT
ftr-465	1006	10	.	.	PUNCT
ftr-465	1007	1	149	149	NUM
ftr-465	1007	2	.	.	PUNCT
ftr-465	1007	3	regs	regs	PROPN
ftr-465	1007	4	.	.	PUNCT
ftr-465	1008	1	§	§	PROPN
ftr-465	1008	2	1.513	1.513	NUM
ftr-465	1008	3	-	-	SYM
ftr-465	1008	4	1(d)(2	1(d)(2	NUM
ftr-465	1008	5	)	)	PUNCT
ftr-465	1008	6	(	(	PUNCT
ftr-465	1008	7	as	as	SCONJ
ftr-465	1008	8	amended	amend	VERB
ftr-465	1008	9	by	by	ADP
ftr-465	1008	10	t.d	t.d	PROPN
ftr-465	1008	11	.	.	PROPN
ftr-465	1008	12	6939	6939	NUM
ftr-465	1008	13	,	,	PUNCT
ftr-465	1008	14	1968	1968	NUM
ftr-465	1008	15	-	-	SYM
ftr-465	1008	16	1	1	NUM
ftr-465	1008	17	c.b	c.b	PROPN
ftr-465	1008	18	.	.	PROPN
ftr-465	1008	19	274	274	NUM
ftr-465	1008	20	)	)	PUNCT
ftr-465	1008	21	.	.	PUNCT
ftr-465	1009	1	150	150	NUM
ftr-465	1009	2	.	.	PUNCT
ftr-465	1010	1	i	i	PRON
ftr-465	1010	2	d.	d.	PROPN
ftr-465	1010	3	§	§	PROPN
ftr-465	1010	4	1.513	1.513	NUM
ftr-465	1010	5	-	-	SYM
ftr-465	1010	6	1(b	1(b	NUM
ftr-465	1010	7	)	)	PUNCT
ftr-465	1010	8	(	(	PUNCT
ftr-465	1010	9	as	as	SCONJ
ftr-465	1010	10	amended	amend	VERB
ftr-465	1010	11	by	by	ADP
ftr-465	1010	12	t.d	t.d	PROPN
ftr-465	1010	13	.	.	PROPN
ftr-465	1010	14	6939	6939	NUM
ftr-465	1010	15	,	,	PUNCT
ftr-465	1010	16	1968	1968	NUM
ftr-465	1010	17	-	-	SYM
ftr-465	1010	18	1	1	NUM
ftr-465	1010	19	c.b	c.b	PROPN
ftr-465	1010	20	.	.	PROPN
ftr-465	1010	21	274	274	NUM
ftr-465	1010	22	)	)	PUNCT
ftr-465	1010	23	.	.	PUNCT
ftr-465	1011	1	[	[	X
ftr-465	1011	2	vol	vol	NOUN
ftr-465	1011	3	3:7	3:7	NUM
ftr-465	1011	4	unfair	unfair	ADJ
ftr-465	1011	5	business	business	NOUN
ftr-465	1011	6	competition	competition	NOUN
ftr-465	1011	7	illustrating	illustrate	VERB
ftr-465	1011	8	the	the	DET
ftr-465	1011	9	meaning	meaning	NOUN
ftr-465	1011	10	of	of	ADP
ftr-465	1011	11	the	the	DET
ftr-465	1011	12	phrase	phrase	NOUN
ftr-465	1011	13	"	"	PUNCT
ftr-465	1011	14	trade	trade	NOUN
ftr-465	1011	15	or	or	CCONJ
ftr-465	1011	16	business	business	NOUN
ftr-465	1011	17	,	,	PUNCT
ftr-465	1011	18	"	"	PUNCT
ftr-465	1011	19	the	the	DET
ftr-465	1011	20	regulations	regulation	NOUN
ftr-465	1011	21	repeatedly	repeatedly	ADV
ftr-465	1011	22	refer	refer	VERB
ftr-465	1011	23	to	to	ADP
ftr-465	1011	24	activities	activity	NOUN
ftr-465	1011	25	of	of	ADP
ftr-465	1011	26	producing	produce	VERB
ftr-465	1011	27	or	or	CCONJ
ftr-465	1011	28	distributing	distribute	VERB
ftr-465	1011	29	goods	good	NOUN
ftr-465	1011	30	or	or	CCONJ
ftr-465	1011	31	performing	perform	VERB
ftr-465	1011	32	services	service	NOUN
ftr-465	1011	33	from	from	ADP
ftr-465	1011	34	which	which	PRON
ftr-465	1011	35	"	"	PUNCT
ftr-465	1011	36	gross	gross	ADJ
ftr-465	1011	37	income	income	NOUN
ftr-465	1011	38	"	"	PUNCT
ftr-465	1011	39	is	be	AUX
ftr-465	1011	40	derived	derive	VERB
ftr-465	1011	41	.	.	PUNCT
ftr-465	1011	42	''	''	PUNCT
ftr-465	1012	1	moreover	moreover	ADV
ftr-465	1012	2	,	,	PUNCT
ftr-465	1012	3	the	the	DET
ftr-465	1012	4	words	word	NOUN
ftr-465	1012	5	"	"	PUNCT
ftr-465	1012	6	gross	gross	ADJ
ftr-465	1012	7	income	income	NOUN
ftr-465	1012	8	"	"	PUNCT
ftr-465	1012	9	and	and	CCONJ
ftr-465	1012	10	"	"	PUNCT
ftr-465	1012	11	income	income	NOUN
ftr-465	1012	12	"	"	PUNCT
ftr-465	1012	13	are	be	AUX
ftr-465	1012	14	used	use	VERB
ftr-465	1012	15	interchangeably.5	interchangeably.5	PROPN
ftr-465	1012	16	2	2	NUM
ftr-465	1012	17	additionally	additionally	ADV
ftr-465	1012	18	,	,	PUNCT
ftr-465	1012	19	having	having	AUX
ftr-465	1012	20	used	use	VERB
ftr-465	1012	21	the	the	DET
ftr-465	1012	22	word	word	NOUN
ftr-465	1012	23	"	"	PUNCT
ftr-465	1012	24	profit	profit	NOUN
ftr-465	1012	25	"	"	PUNCT
ftr-465	1012	26	a	a	DET
ftr-465	1012	27	scant	scant	ADJ
ftr-465	1012	28	two	two	NUM
ftr-465	1012	29	times	time	NOUN
ftr-465	1012	30	in	in	ADP
ftr-465	1012	31	the	the	DET
ftr-465	1012	32	text	text	NOUN
ftr-465	1012	33	of	of	ADP
ftr-465	1012	34	the	the	DET
ftr-465	1012	35	regulations	regulation	NOUN
ftr-465	1012	36	,	,	PUNCT
ftr-465	1012	37	the	the	DET
ftr-465	1012	38	drafters	drafter	NOUN
ftr-465	1012	39	in	in	ADP
ftr-465	1012	40	no	no	DET
ftr-465	1012	41	instance	instance	NOUN
ftr-465	1012	42	explained	explain	VERB
ftr-465	1012	43	the	the	DET
ftr-465	1012	44	phrase	phrase	NOUN
ftr-465	1012	45	"	"	PUNCT
ftr-465	1012	46	trade	trade	NOUN
ftr-465	1012	47	or	or	CCONJ
ftr-465	1012	48	business	business	NOUN
ftr-465	1012	49	"	"	PUNCT
ftr-465	1012	50	as	as	ADP
ftr-465	1012	51	any	any	DET
ftr-465	1012	52	activity	activity	NOUN
ftr-465	1012	53	carried	carry	VERB
ftr-465	1012	54	on	on	ADP
ftr-465	1012	55	to	to	PART
ftr-465	1012	56	derive	derive	VERB
ftr-465	1012	57	profit	profit	NOUN
ftr-465	1012	58	from	from	ADP
ftr-465	1012	59	the	the	DET
ftr-465	1012	60	sale	sale	NOUN
ftr-465	1012	61	of	of	ADP
ftr-465	1012	62	goods	good	NOUN
ftr-465	1012	63	or	or	CCONJ
ftr-465	1012	64	the	the	DET
ftr-465	1012	65	performance	performance	NOUN
ftr-465	1012	66	of	of	ADP
ftr-465	1012	67	services	service	NOUN
ftr-465	1012	68	.	.	PUNCT
ftr-465	1013	1	5	5	NUM
ftr-465	1013	2	3	3	NUM
ftr-465	1013	3	the	the	DET
ftr-465	1013	4	regulations	regulation	NOUN
ftr-465	1013	5	made	make	VERB
ftr-465	1013	6	it	it	PRON
ftr-465	1013	7	clear	clear	ADJ
ftr-465	1013	8	that	that	SCONJ
ftr-465	1013	9	trade	trade	NOUN
ftr-465	1013	10	or	or	CCONJ
ftr-465	1013	11	business	business	NOUN
ftr-465	1013	12	substantially	substantially	ADV
ftr-465	1013	13	related	relate	VERB
ftr-465	1013	14	to	to	ADP
ftr-465	1013	15	the	the	DET
ftr-465	1013	16	exempt	exempt	ADJ
ftr-465	1013	17	purposes	purpose	NOUN
ftr-465	1013	18	of	of	ADP
ftr-465	1013	19	the	the	DET
ftr-465	1013	20	organization	organization	NOUN
ftr-465	1013	21	can	can	AUX
ftr-465	1013	22	receive	receive	VERB
ftr-465	1013	23	"	"	PUNCT
ftr-465	1013	24	gross	gross	ADJ
ftr-465	1013	25	income	income	NOUN
ftr-465	1013	26	,	,	PUNCT
ftr-465	1013	27	"	"	PUNCT
ftr-465	1013	28	not	not	PART
ftr-465	1013	29	just	just	ADV
ftr-465	1013	30	businesses	business	NOUN
ftr-465	1013	31	substantially	substantially	ADV
ftr-465	1013	32	unrelated	unrelated	ADJ
ftr-465	1013	33	.	.	PUNCT
ftr-465	1013	34	"	"	PUNCT
ftr-465	1014	1	assuming	assume	VERB
ftr-465	1014	2	the	the	DET
ftr-465	1014	3	phrase	phrase	NOUN
ftr-465	1014	4	"	"	PUNCT
ftr-465	1014	5	activity	activity	NOUN
ftr-465	1014	6	carried	carry	VERB
ftr-465	1014	7	on	on	ADP
ftr-465	1014	8	for	for	ADP
ftr-465	1014	9	the	the	DET
ftr-465	1014	10	production	production	NOUN
ftr-465	1014	11	of	of	ADP
ftr-465	1014	12	income	income	NOUN
ftr-465	1014	13	"	"	PUNCT
ftr-465	1014	14	implies	imply	VERB
ftr-465	1014	15	a	a	DET
ftr-465	1014	16	motive	motive	NOUN
ftr-465	1014	17	to	to	PART
ftr-465	1014	18	produce	produce	VERB
ftr-465	1014	19	gross	gross	ADJ
ftr-465	1014	20	income	income	NOUN
ftr-465	1014	21	,	,	PUNCT
ftr-465	1014	22	can	can	AUX
ftr-465	1014	23	it	it	PRON
ftr-465	1014	24	be	be	AUX
ftr-465	1014	25	said	say	VERB
ftr-465	1014	26	that	that	SCONJ
ftr-465	1014	27	an	an	DET
ftr-465	1014	28	organization	organization	NOUN
ftr-465	1014	29	conducting	conduct	VERB
ftr-465	1014	30	a	a	DET
ftr-465	1014	31	related	related	ADJ
ftr-465	1014	32	trade	trade	NOUN
ftr-465	1014	33	or	or	CCONJ
ftr-465	1014	34	business	business	NOUN
ftr-465	1014	35	has	have	VERB
ftr-465	1014	36	such	such	DET
ftr-465	1014	37	a	a	DET
ftr-465	1014	38	motive	motive	NOUN
ftr-465	1014	39	?	?	PUNCT
ftr-465	1015	1	presumably	presumably	ADV
ftr-465	1015	2	,	,	PUNCT
ftr-465	1015	3	a	a	DET
ftr-465	1015	4	501(c)(3	501(c)(3	NUM
ftr-465	1015	5	)	)	PUNCT
ftr-465	1015	6	organization	organization	NOUN
ftr-465	1015	7	such	such	ADJ
ftr-465	1015	8	as	as	ADP
ftr-465	1015	9	a	a	DET
ftr-465	1015	10	university	university	NOUN
ftr-465	1015	11	that	that	PRON
ftr-465	1015	12	charges	charge	VERB
ftr-465	1015	13	tuition	tuition	NOUN
ftr-465	1015	14	in	in	ADP
ftr-465	1015	15	order	order	NOUN
ftr-465	1015	16	for	for	SCONJ
ftr-465	1015	17	students	student	NOUN
ftr-465	1015	18	to	to	PART
ftr-465	1015	19	attend	attend	VERB
ftr-465	1015	20	classes	class	NOUN
ftr-465	1015	21	,	,	PUNCT
ftr-465	1015	22	thereby	thereby	ADV
ftr-465	1015	23	deriving	derive	VERB
ftr-465	1015	24	gross	gross	ADJ
ftr-465	1015	25	income	income	NOUN
ftr-465	1015	26	,	,	PUNCT
ftr-465	1015	27	intended	intend	VERB
ftr-465	1015	28	to	to	PART
ftr-465	1015	29	generate	generate	VERB
ftr-465	1015	30	gross	gross	ADJ
ftr-465	1015	31	income	income	NOUN
ftr-465	1015	32	from	from	ADP
ftr-465	1015	33	the	the	DET
ftr-465	1015	34	performance	performance	NOUN
ftr-465	1015	35	of	of	ADP
ftr-465	1015	36	services	service	NOUN
ftr-465	1015	37	.	.	PUNCT
ftr-465	1016	1	but	but	CCONJ
ftr-465	1016	2	this	this	DET
ftr-465	1016	3	intention	intention	NOUN
ftr-465	1016	4	does	do	AUX
ftr-465	1016	5	not	not	PART
ftr-465	1016	6	imply	imply	VERB
ftr-465	1016	7	a	a	DET
ftr-465	1016	8	further	further	ADJ
ftr-465	1016	9	intention	intention	NOUN
ftr-465	1016	10	151	151	NUM
ftr-465	1016	11	.	.	PUNCT
ftr-465	1017	1	e.g.	e.g.	ADV
ftr-465	1017	2	,	,	PUNCT
ftr-465	1017	3	i	i	PRON
ftr-465	1017	4	d.	d.	PROPN
ftr-465	1017	5	(	(	PUNCT
ftr-465	1017	6	"	"	PUNCT
ftr-465	1017	7	activities	activity	NOUN
ftr-465	1017	8	of	of	ADP
ftr-465	1017	9	producing	produce	VERB
ftr-465	1017	10	or	or	CCONJ
ftr-465	1017	11	distributing	distribute	VERB
ftr-465	1017	12	goods	good	NOUN
ftr-465	1017	13	or	or	CCONJ
ftr-465	1017	14	performing	perform	VERB
ftr-465	1017	15	services	service	NOUN
ftr-465	1017	16	from	from	ADP
ftr-465	1017	17	which	which	PRON
ftr-465	1017	18	a	a	DET
ftr-465	1017	19	particular	particular	ADJ
ftr-465	1017	20	amount	amount	NOUN
ftr-465	1017	21	of	of	ADP
ftr-465	1017	22	gross	gross	ADJ
ftr-465	1017	23	income	income	NOUN
ftr-465	1017	24	is	be	AUX
ftr-465	1017	25	derived	derive	VERB
ftr-465	1017	26	..	..	PUNCT
ftr-465	1017	27	"	"	PUNCT
ftr-465	1017	28	)	)	PUNCT
ftr-465	1017	29	.	.	PUNCT
ftr-465	1018	1	regs	regs	PROPN
ftr-465	1018	2	.	.	PUNCT
ftr-465	1019	1	§	§	PROPN
ftr-465	1019	2	1.513	1.513	NUM
ftr-465	1019	3	-	-	SYM
ftr-465	1019	4	1(d(l	1(d(l	NUM
ftr-465	1019	5	)	)	PUNCT
ftr-465	1019	6	provides	provide	VERB
ftr-465	1019	7	:	:	PUNCT
ftr-465	1019	8	"	"	PUNCT
ftr-465	1019	9	gross	gross	ADJ
ftr-465	1019	10	income	income	NOUN
ftr-465	1019	11	derives	derive	VERB
ftr-465	1019	12	from	from	ADP
ftr-465	1019	13	'	'	PUNCT
ftr-465	1019	14	unrelated	unrelated	ADJ
ftr-465	1019	15	trade	trade	NOUN
ftr-465	1019	16	or	or	CCONJ
ftr-465	1019	17	business	business	NOUN
ftr-465	1019	18	,	,	PUNCT
ftr-465	1019	19	'	'	PUNCT
ftr-465	1019	20	within	within	ADP
ftr-465	1019	21	the	the	DET
ftr-465	1019	22	meaning	meaning	NOUN
ftr-465	1019	23	of	of	ADP
ftr-465	1019	24	[	[	X
ftr-465	1019	25	irc	irc	NOUN
ftr-465	1019	26	]	]	X
ftr-465	1019	27	section	section	NOUN
ftr-465	1019	28	513(a	513(a	NUM
ftr-465	1019	29	)	)	PUNCT
ftr-465	1019	30	,	,	PUNCT
ftr-465	1019	31	if	if	SCONJ
ftr-465	1019	32	the	the	DET
ftr-465	1019	33	conduct	conduct	NOUN
ftr-465	1019	34	of	of	ADP
ftr-465	1019	35	the	the	DET
ftr-465	1019	36	trade	trade	NOUN
ftr-465	1019	37	or	or	CCONJ
ftr-465	1019	38	business	business	NOUN
ftr-465	1019	39	which	which	PRON
ftr-465	1019	40	produces	produce	VERB
ftr-465	1019	41	the	the	DET
ftr-465	1019	42	income	income	NOUN
ftr-465	1019	43	is	be	AUX
ftr-465	1019	44	not	not	PART
ftr-465	1019	45	substantially	substantially	ADV
ftr-465	1019	46	related	relate	VERB
ftr-465	1019	47	...	...	PUNCT
ftr-465	1019	48	to	to	ADP
ftr-465	1019	49	the	the	DET
ftr-465	1019	50	purposes	purpose	NOUN
ftr-465	1019	51	for	for	ADP
ftr-465	1019	52	which	which	PRON
ftr-465	1019	53	exemption	exemption	NOUN
ftr-465	1019	54	is	be	AUX
ftr-465	1019	55	granted	grant	VERB
ftr-465	1019	56	.	.	PUNCT
ftr-465	1019	57	"	"	PUNCT
ftr-465	1020	1	i	i	PRON
ftr-465	1020	2	d.	d.	PROPN
ftr-465	1020	3	regs	regs	PROPN
ftr-465	1020	4	.	.	PUNCT
ftr-465	1021	1	§	§	PROPN
ftr-465	1021	2	1.513	1.513	NUM
ftr-465	1021	3	-	-	SYM
ftr-465	1021	4	1(d)(2	1(d)(2	NUM
ftr-465	1021	5	)	)	PUNCT
ftr-465	1021	6	refers	refer	VERB
ftr-465	1021	7	to	to	ADP
ftr-465	1021	8	"	"	PUNCT
ftr-465	1021	9	the	the	DET
ftr-465	1021	10	conduct	conduct	NOUN
ftr-465	1021	11	of	of	ADP
ftr-465	1021	12	trade	trade	NOUN
ftr-465	1021	13	or	or	CCONJ
ftr-465	1021	14	business	business	NOUN
ftr-465	1021	15	from	from	ADP
ftr-465	1021	16	which	which	PRON
ftr-465	1021	17	a	a	DET
ftr-465	1021	18	particular	particular	ADJ
ftr-465	1021	19	amount	amount	NOUN
ftr-465	1021	20	of	of	ADP
ftr-465	1021	21	gross	gross	ADJ
ftr-465	1021	22	income	income	NOUN
ftr-465	1021	23	is	be	AUX
ftr-465	1021	24	derived	derive	VERB
ftr-465	1021	25	"	"	PUNCT
ftr-465	1021	26	and	and	CCONJ
ftr-465	1021	27	states	state	VERB
ftr-465	1021	28	further	far	ADV
ftr-465	1021	29	.	.	PUNCT
ftr-465	1022	1	"	"	PUNCT
ftr-465	1022	2	whether	whether	SCONJ
ftr-465	1022	3	activities	activity	NOUN
ftr-465	1022	4	productive	productive	ADJ
ftr-465	1022	5	of	of	ADP
ftr-465	1022	6	gross	gross	ADJ
ftr-465	1022	7	income	income	NOUN
ftr-465	1022	8	contribute	contribute	VERB
ftr-465	1022	9	importantly	importantly	ADV
ftr-465	1022	10	to	to	ADP
ftr-465	1022	11	the	the	DET
ftr-465	1022	12	accomplishment	accomplishment	NOUN
ftr-465	1022	13	of	of	ADP
ftr-465	1022	14	any	any	DET
ftr-465	1022	15	purpose	purpose	NOUN
ftr-465	1022	16	for	for	ADP
ftr-465	1022	17	which	which	PRON
ftr-465	1022	18	an	an	DET
ftr-465	1022	19	organization	organization	NOUN
ftr-465	1022	20	is	be	AUX
ftr-465	1022	21	granted	grant	VERB
ftr-465	1022	22	exemption	exemption	NOUN
ftr-465	1022	23	depends	depend	VERB
ftr-465	1022	24	in	in	ADP
ftr-465	1022	25	each	each	DET
ftr-465	1022	26	case	case	NOUN
ftr-465	1022	27	upon	upon	SCONJ
ftr-465	1022	28	the	the	DET
ftr-465	1022	29	facts	fact	NOUN
ftr-465	1022	30	and	and	CCONJ
ftr-465	1022	31	circumstances	circumstance	NOUN
ftr-465	1022	32	involved	involve	VERB
ftr-465	1022	33	.	.	PUNCT
ftr-465	1022	34	"	"	PUNCT
ftr-465	1023	1	152	152	NUM
ftr-465	1023	2	.	.	PUNCT
ftr-465	1024	1	e.g.	e.g.	ADV
ftr-465	1024	2	,	,	PUNCT
ftr-465	1024	3	i	i	PROPN
ftr-465	1024	4	d.	d.	PROPN
ftr-465	1024	5	§	§	PROPN
ftr-465	1024	6	1.513	1.513	NUM
ftr-465	1024	7	-	-	SYM
ftr-465	1024	8	1(d)(1	1(d)(1	NUM
ftr-465	1024	9	)	)	PUNCT
ftr-465	1024	10	(	(	PUNCT
ftr-465	1024	11	as	as	SCONJ
ftr-465	1024	12	amended	amend	VERB
ftr-465	1024	13	by	by	ADP
ftr-465	1024	14	t.d	t.d	PROPN
ftr-465	1024	15	.	.	PROPN
ftr-465	1024	16	6939	6939	NUM
ftr-465	1024	17	,	,	PUNCT
ftr-465	1024	18	1968	1968	NUM
ftr-465	1024	19	-	-	SYM
ftr-465	1024	20	1	1	NUM
ftr-465	1024	21	c.b	c.b	PROPN
ftr-465	1024	22	.	.	PROPN
ftr-465	1024	23	274	274	NUM
ftr-465	1024	24	)	)	PUNCT
ftr-465	1024	25	(	(	PUNCT
ftr-465	1024	26	"	"	PUNCT
ftr-465	1024	27	gross	gross	ADJ
ftr-465	1024	28	income	income	NOUN
ftr-465	1024	29	derives	derive	VERB
ftr-465	1024	30	from	from	ADP
ftr-465	1024	31	'	'	PUNCT
ftr-465	1024	32	unrelated	unrelated	ADJ
ftr-465	1024	33	trade	trade	NOUN
ftr-465	1024	34	or	or	CCONJ
ftr-465	1024	35	business	business	NOUN
ftr-465	1024	36	,	,	PUNCT
ftr-465	1024	37	'	'	PUNCT
ftr-465	1024	38	within	within	ADP
ftr-465	1024	39	the	the	DET
ftr-465	1024	40	meaning	meaning	NOUN
ftr-465	1024	41	of	of	ADP
ftr-465	1024	42	[	[	X
ftr-465	1024	43	irci	irci	NOUN
ftr-465	1024	44	section	section	NOUN
ftr-465	1024	45	513(a	513(a	NUM
ftr-465	1024	46	)	)	PUNCT
ftr-465	1024	47	,	,	PUNCT
ftr-465	1024	48	if	if	SCONJ
ftr-465	1024	49	the	the	DET
ftr-465	1024	50	conduct	conduct	NOUN
ftr-465	1024	51	of	of	ADP
ftr-465	1024	52	the	the	DET
ftr-465	1024	53	trade	trade	NOUN
ftr-465	1024	54	or	or	CCONJ
ftr-465	1024	55	business	business	NOUN
ftr-465	1024	56	which	which	PRON
ftr-465	1024	57	produces	produce	VERB
ftr-465	1024	58	the	the	DET
ftr-465	1024	59	income	income	NOUN
ftr-465	1024	60	is	be	AUX
ftr-465	1024	61	not	not	PART
ftr-465	1024	62	substantially	substantially	ADV
ftr-465	1024	63	related	relate	VERB
ftr-465	1024	64	.	.	PUNCT
ftr-465	1025	1	..	..	PUNCT
ftr-465	1025	2	to	to	ADP
ftr-465	1025	3	the	the	DET
ftr-465	1025	4	purposes	purpose	NOUN
ftr-465	1025	5	for	for	ADP
ftr-465	1025	6	which	which	PRON
ftr-465	1025	7	exemption	exemption	NOUN
ftr-465	1025	8	is	be	AUX
ftr-465	1025	9	granted	grant	VERB
ftr-465	1025	10	.	.	PUNCT
ftr-465	1026	1	"	"	PUNCT
ftr-465	1026	2	)	)	PUNCT
ftr-465	1026	3	;	;	PUNCT
ftr-465	1026	4	see	see	VERB
ftr-465	1026	5	also	also	ADV
ftr-465	1026	6	i	i	PROPN
ftr-465	1026	7	d.	d.	PROPN
ftr-465	1026	8	§	§	PROPN
ftr-465	1026	9	1.513	1.513	NUM
ftr-465	1026	10	-	-	SYM
ftr-465	1026	11	1(d)(4)(iv	1(d)(4)(iv	NUM
ftr-465	1026	12	)	)	PUNCT
ftr-465	1026	13	(	(	PUNCT
ftr-465	1026	14	as	as	SCONJ
ftr-465	1026	15	amended	amend	VERB
ftr-465	1026	16	by	by	ADP
ftr-465	1026	17	t.d	t.d	PROPN
ftr-465	1026	18	.	.	PROPN
ftr-465	1026	19	6939	6939	NUM
ftr-465	1026	20	,	,	PUNCT
ftr-465	1026	21	1968	1968	NUM
ftr-465	1026	22	-	-	SYM
ftr-465	1026	23	1	1	NUM
ftr-465	1026	24	c.b	c.b	PROPN
ftr-465	1026	25	.	.	PROPN
ftr-465	1026	26	274	274	NUM
ftr-465	1026	27	)	)	PUNCT
ftr-465	1026	28	(	(	PUNCT
ftr-465	1026	29	example	example	NOUN
ftr-465	1026	30	six	six	NUM
ftr-465	1026	31	of	of	ADP
ftr-465	1026	32	the	the	DET
ftr-465	1026	33	regulation	regulation	NOUN
ftr-465	1026	34	states	state	NOUN
ftr-465	1026	35	:	:	PUNCT
ftr-465	1026	36	"	"	PUNCT
ftr-465	1026	37	therefore	therefore	ADV
ftr-465	1026	38	,	,	PUNCT
ftr-465	1026	39	notwithstanding	notwithstanding	ADP
ftr-465	1026	40	the	the	DET
ftr-465	1026	41	fact	fact	NOUN
ftr-465	1026	42	that	that	SCONJ
ftr-465	1026	43	the	the	DET
ftr-465	1026	44	production	production	NOUN
ftr-465	1026	45	of	of	ADP
ftr-465	1026	46	income	income	NOUN
ftr-465	1026	47	from	from	ADP
ftr-465	1026	48	advertising	advertising	NOUN
ftr-465	1026	49	utilizes	utilize	VERB
ftr-465	1026	50	the	the	DET
ftr-465	1026	51	circulation	circulation	NOUN
ftr-465	1026	52	developed	develop	VERB
ftr-465	1026	53	and	and	CCONJ
ftr-465	1026	54	maintained	maintain	VERB
ftr-465	1026	55	in	in	ADP
ftr-465	1026	56	performance	performance	NOUN
ftr-465	1026	57	of	of	ADP
ftr-465	1026	58	exempt	exempt	ADJ
ftr-465	1026	59	functions	function	NOUN
ftr-465	1026	60	,	,	PUNCT
ftr-465	1026	61	such	such	ADJ
ftr-465	1026	62	income	income	NOUN
ftr-465	1026	63	is	be	AUX
ftr-465	1026	64	gross	gross	ADJ
ftr-465	1026	65	income	income	NOUN
ftr-465	1026	66	from	from	ADP
ftr-465	1026	67	unrelated	unrelated	ADJ
ftr-465	1026	68	trade	trade	NOUN
ftr-465	1026	69	or	or	CCONJ
ftr-465	1026	70	business	business	NOUN
ftr-465	1026	71	.	.	PUNCT
ftr-465	1027	1	"	"	PUNCT
ftr-465	1027	2	)	)	PUNCT
ftr-465	1027	3	.	.	PUNCT
ftr-465	1028	1	153	153	NUM
ftr-465	1028	2	.	.	PUNCT
ftr-465	1029	1	e.g.	e.g.	ADV
ftr-465	1029	2	,	,	PUNCT
ftr-465	1029	3	i	i	PROPN
ftr-465	1029	4	d.	d.	PROPN
ftr-465	1029	5	§	§	PROPN
ftr-465	1029	6	1.513	1.513	NUM
ftr-465	1029	7	-	-	SYM
ftr-465	1029	8	1(b	1(b	NUM
ftr-465	1029	9	)	)	PUNCT
ftr-465	1029	10	(	(	PUNCT
ftr-465	1029	11	as	as	SCONJ
ftr-465	1029	12	amended	amend	VERB
ftr-465	1029	13	by	by	ADP
ftr-465	1029	14	t.d	t.d	PROPN
ftr-465	1029	15	.	.	PROPN
ftr-465	1029	16	6939	6939	NUM
ftr-465	1029	17	,	,	PUNCT
ftr-465	1029	18	1968	1968	NUM
ftr-465	1029	19	-	-	SYM
ftr-465	1029	20	1	1	NUM
ftr-465	1029	21	c.b	c.b	PROPN
ftr-465	1029	22	.	.	PROPN
ftr-465	1029	23	274	274	NUM
ftr-465	1029	24	)	)	PUNCT
ftr-465	1029	25	.	.	PUNCT
ftr-465	1030	1	this	this	DET
ftr-465	1030	2	regulation	regulation	NOUN
ftr-465	1030	3	uses	use	VERB
ftr-465	1030	4	the	the	DET
ftr-465	1030	5	word	word	NOUN
ftr-465	1030	6	"	"	PUNCT
ftr-465	1030	7	profit	profit	NOUN
ftr-465	1030	8	"	"	PUNCT
ftr-465	1030	9	as	as	SCONJ
ftr-465	1030	10	follows	follow	VERB
ftr-465	1030	11	:	:	PUNCT
ftr-465	1030	12	"	"	PUNCT
ftr-465	1030	13	however	however	ADV
ftr-465	1030	14	,	,	PUNCT
ftr-465	1030	15	where	where	SCONJ
ftr-465	1030	16	an	an	DET
ftr-465	1030	17	activity	activity	NOUN
ftr-465	1030	18	carried	carry	VERB
ftr-465	1030	19	on	on	ADP
ftr-465	1030	20	for	for	ADP
ftr-465	1030	21	the	the	DET
ftr-465	1030	22	production	production	NOUN
ftr-465	1030	23	of	of	ADP
ftr-465	1030	24	income	income	NOUN
ftr-465	1030	25	constitutes	constitute	VERB
ftr-465	1030	26	an	an	DET
ftr-465	1030	27	unrelated	unrelated	ADJ
ftr-465	1030	28	trade	trade	NOUN
ftr-465	1030	29	or	or	CCONJ
ftr-465	1030	30	business	business	NOUN
ftr-465	1030	31	,	,	PUNCT
ftr-465	1030	32	no	no	DET
ftr-465	1030	33	part	part	NOUN
ftr-465	1030	34	of	of	ADP
ftr-465	1030	35	such	such	ADJ
ftr-465	1030	36	trade	trade	NOUN
ftr-465	1030	37	or	or	CCONJ
ftr-465	1030	38	business	business	NOUN
ftr-465	1030	39	shall	shall	AUX
ftr-465	1030	40	be	be	AUX
ftr-465	1030	41	excluded	exclude	VERB
ftr-465	1030	42	from	from	ADP
ftr-465	1030	43	such	such	ADJ
ftr-465	1030	44	classification	classification	NOUN
ftr-465	1030	45	merely	merely	ADV
ftr-465	1030	46	because	because	SCONJ
ftr-465	1030	47	it	it	PRON
ftr-465	1030	48	does	do	AUX
ftr-465	1030	49	not	not	PART
ftr-465	1030	50	result	result	VERB
ftr-465	1030	51	in	in	ADP
ftr-465	1030	52	profit	profit	NOUN
ftr-465	1030	53	.	.	PUNCT
ftr-465	1030	54	"	"	PUNCT
ftr-465	1031	1	i	i	PRON
ftr-465	1031	2	d.	d.	PROPN
ftr-465	1031	3	does	do	AUX
ftr-465	1031	4	the	the	DET
ftr-465	1031	5	sentence	sentence	NOUN
ftr-465	1031	6	indicate	indicate	VERB
ftr-465	1031	7	that	that	SCONJ
ftr-465	1031	8	the	the	DET
ftr-465	1031	9	drafters	drafter	NOUN
ftr-465	1031	10	are	be	AUX
ftr-465	1031	11	using	use	VERB
ftr-465	1031	12	"	"	PUNCT
ftr-465	1031	13	income	income	NOUN
ftr-465	1031	14	"	"	PUNCT
ftr-465	1031	15	to	to	PART
ftr-465	1031	16	mean	mean	VERB
ftr-465	1031	17	gross	gross	ADJ
ftr-465	1031	18	income	income	NOUN
ftr-465	1031	19	and	and	CCONJ
ftr-465	1031	20	"	"	PUNCT
ftr-465	1031	21	profit	profit	NOUN
ftr-465	1031	22	"	"	PUNCT
ftr-465	1031	23	to	to	PART
ftr-465	1031	24	mean	mean	VERB
ftr-465	1031	25	an	an	DET
ftr-465	1031	26	excess	excess	NOUN
ftr-465	1031	27	of	of	ADP
ftr-465	1031	28	gross	gross	ADJ
ftr-465	1031	29	income	income	NOUN
ftr-465	1031	30	over	over	ADP
ftr-465	1031	31	expenses	expense	NOUN
ftr-465	1031	32	,	,	PUNCT
ftr-465	1031	33	or	or	CCONJ
ftr-465	1031	34	are	be	AUX
ftr-465	1031	35	the	the	DET
ftr-465	1031	36	two	two	NUM
ftr-465	1031	37	words	word	NOUN
ftr-465	1031	38	being	be	AUX
ftr-465	1031	39	used	use	VERB
ftr-465	1031	40	interchangeably	interchangeably	ADV
ftr-465	1031	41	?	?	PUNCT
ftr-465	1032	1	compare	compare	VERB
ftr-465	1032	2	to	to	ADP
ftr-465	1032	3	the	the	DET
ftr-465	1032	4	last	last	ADJ
ftr-465	1032	5	sentence	sentence	NOUN
ftr-465	1032	6	of	of	ADP
ftr-465	1032	7	irc	irc	PROPN
ftr-465	1032	8	§	§	PROPN
ftr-465	1032	9	513(c	513(c	PROPN
ftr-465	1032	10	)	)	PUNCT
ftr-465	1032	11	added	add	VERB
ftr-465	1032	12	by	by	ADP
ftr-465	1032	13	the	the	DET
ftr-465	1032	14	tax	tax	NOUN
ftr-465	1032	15	reform	reform	NOUN
ftr-465	1032	16	act	act	NOUN
ftr-465	1032	17	of	of	ADP
ftr-465	1032	18	1969	1969	NUM
ftr-465	1032	19	.	.	PUNCT
ftr-465	1033	1	see	see	VERB
ftr-465	1033	2	irc	irc	PROPN
ftr-465	1033	3	§	§	PROPN
ftr-465	1033	4	513(c	513(c	PROPN
ftr-465	1033	5	)	)	PUNCT
ftr-465	1033	6	.	.	PUNCT
ftr-465	1034	1	154	154	NUM
ftr-465	1034	2	.	.	PUNCT
ftr-465	1035	1	e.g.	e.g.	ADV
ftr-465	1035	2	,	,	PUNCT
ftr-465	1035	3	regs	reg	NOUN
ftr-465	1035	4	.	.	PUNCT
ftr-465	1036	1	§	§	PROPN
ftr-465	1036	2	1.513	1.513	NUM
ftr-465	1036	3	-	-	SYM
ftr-465	1036	4	1(d)(4)(i	1(d)(4)(i	NUM
ftr-465	1036	5	)	)	PUNCT
ftr-465	1036	6	(	(	PUNCT
ftr-465	1036	7	as	as	SCONJ
ftr-465	1036	8	amended	amend	VERB
ftr-465	1036	9	by	by	ADP
ftr-465	1036	10	t.d	t.d	PROPN
ftr-465	1036	11	.	.	PROPN
ftr-465	1036	12	6939	6939	NUM
ftr-465	1036	13	,	,	PUNCT
ftr-465	1036	14	1968	1968	NUM
ftr-465	1036	15	-	-	SYM
ftr-465	1036	16	1	1	NUM
ftr-465	1036	17	c.b	c.b	PROPN
ftr-465	1036	18	.	.	PROPN
ftr-465	1036	19	274	274	NUM
ftr-465	1036	20	)	)	PUNCT
ftr-465	1036	21	(	(	PUNCT
ftr-465	1036	22	"	"	PUNCT
ftr-465	1036	23	gross	gross	ADJ
ftr-465	1036	24	income	income	NOUN
ftr-465	1036	25	derived	derive	VERB
ftr-465	1036	26	from	from	ADP
ftr-465	1036	27	charges	charge	NOUN
ftr-465	1036	28	for	for	ADP
ftr-465	1036	29	the	the	DET
ftr-465	1036	30	performance	performance	NOUN
ftr-465	1036	31	of	of	ADP
ftr-465	1036	32	exempt	exempt	ADJ
ftr-465	1036	33	functions	function	NOUN
ftr-465	1036	34	does	do	AUX
ftr-465	1036	35	not	not	PART
ftr-465	1036	36	constitute	constitute	VERB
ftr-465	1036	37	gross	gross	ADJ
ftr-465	1036	38	income	income	NOUN
ftr-465	1036	39	from	from	ADP
ftr-465	1036	40	the	the	DET
ftr-465	1036	41	conduct	conduct	NOUN
ftr-465	1036	42	of	of	ADP
ftr-465	1036	43	unrelated	unrelated	ADJ
ftr-465	1036	44	trade	trade	NOUN
ftr-465	1036	45	or	or	CCONJ
ftr-465	1036	46	business	business	NOUN
ftr-465	1036	47	.	.	PUNCT
ftr-465	1037	1	"	"	PUNCT
ftr-465	1037	2	)	)	PUNCT
ftr-465	1037	3	.	.	PUNCT
ftr-465	1038	1	19961	19961	NUM
ftr-465	1038	2	florida	florida	PROPN
ftr-465	1038	3	tax	tax	NOUN
ftr-465	1038	4	review	review	NOUN
ftr-465	1038	5	to	to	PART
ftr-465	1038	6	derive	derive	VERB
ftr-465	1038	7	profit	profit	NOUN
ftr-465	1038	8	from	from	ADP
ftr-465	1038	9	the	the	DET
ftr-465	1038	10	classroom	classroom	NOUN
ftr-465	1038	11	,	,	PUNCT
ftr-465	1038	12	as	as	SCONJ
ftr-465	1038	13	the	the	DET
ftr-465	1038	14	gross	gross	ADJ
ftr-465	1038	15	income	income	NOUN
ftr-465	1038	16	may	may	AUX
ftr-465	1038	17	be	be	AUX
ftr-465	1038	18	needed	need	VERB
ftr-465	1038	19	to	to	PART
ftr-465	1038	20	match	match	VERB
ftr-465	1038	21	expenses	expense	NOUN
ftr-465	1038	22	.	.	PUNCT
ftr-465	1039	1	inasmuch	inasmuch	ADJ
ftr-465	1039	2	as	as	SCONJ
ftr-465	1039	3	the	the	DET
ftr-465	1039	4	regulation	regulation	NOUN
ftr-465	1039	5	did	do	AUX
ftr-465	1039	6	not	not	PART
ftr-465	1039	7	require	require	VERB
ftr-465	1039	8	a	a	DET
ftr-465	1039	9	dominant	dominant	ADJ
ftr-465	1039	10	intent	intent	NOUN
ftr-465	1039	11	to	to	PART
ftr-465	1039	12	produce	produce	VERB
ftr-465	1039	13	gross	gross	ADJ
ftr-465	1039	14	income	income	NOUN
ftr-465	1039	15	as	as	ADP
ftr-465	1039	16	the	the	DET
ftr-465	1039	17	driving	drive	VERB
ftr-465	1039	18	force	force	NOUN
ftr-465	1039	19	of	of	ADP
ftr-465	1039	20	the	the	DET
ftr-465	1039	21	activity	activity	NOUN
ftr-465	1039	22	,	,	PUNCT
ftr-465	1039	23	a	a	DET
ftr-465	1039	24	motive	motive	NOUN
ftr-465	1039	25	to	to	PART
ftr-465	1039	26	produce	produce	VERB
ftr-465	1039	27	gross	gross	ADJ
ftr-465	1039	28	income	income	NOUN
ftr-465	1039	29	can	can	AUX
ftr-465	1039	30	be	be	AUX
ftr-465	1039	31	consistent	consistent	ADJ
ftr-465	1039	32	with	with	ADP
ftr-465	1039	33	a	a	DET
ftr-465	1039	34	dominant	dominant	ADJ
ftr-465	1039	35	intent	intent	NOUN
ftr-465	1039	36	to	to	PART
ftr-465	1039	37	further	further	VERB
ftr-465	1039	38	the	the	DET
ftr-465	1039	39	exempt	exempt	ADJ
ftr-465	1039	40	purposes	purpose	NOUN
ftr-465	1039	41	of	of	ADP
ftr-465	1039	42	the	the	DET
ftr-465	1039	43	organization	organization	NOUN
ftr-465	1039	44	.	.	PUNCT
ftr-465	1040	1	moreover	moreover	ADV
ftr-465	1040	2	,	,	PUNCT
ftr-465	1040	3	the	the	DET
ftr-465	1040	4	regulations	regulation	NOUN
ftr-465	1040	5	did	do	AUX
ftr-465	1040	6	not	not	PART
ftr-465	1040	7	illustrate	illustrate	VERB
ftr-465	1040	8	the	the	DET
ftr-465	1040	9	phrase	phrase	NOUN
ftr-465	1040	10	"	"	PUNCT
ftr-465	1040	11	activity	activity	NOUN
ftr-465	1040	12	carried	carry	VERB
ftr-465	1040	13	on	on	ADP
ftr-465	1040	14	for	for	ADP
ftr-465	1040	15	the	the	DET
ftr-465	1040	16	production	production	NOUN
ftr-465	1040	17	of	of	ADP
ftr-465	1040	18	income	income	NOUN
ftr-465	1040	19	"	"	PUNCT
ftr-465	1040	20	in	in	ADP
ftr-465	1040	21	terms	term	NOUN
ftr-465	1040	22	of	of	ADP
ftr-465	1040	23	motive	motive	NOUN
ftr-465	1040	24	.	.	PUNCT
ftr-465	1041	1	rather	rather	ADV
ftr-465	1041	2	,	,	PUNCT
ftr-465	1041	3	the	the	DET
ftr-465	1041	4	phrase	phrase	NOUN
ftr-465	1041	5	is	be	AUX
ftr-465	1041	6	recast-"the	recast-"the	DET
ftr-465	1041	7	production	production	NOUN
ftr-465	1041	8	or	or	CCONJ
ftr-465	1041	9	distribution	distribution	NOUN
ftr-465	1041	10	of	of	ADP
ftr-465	1041	11	the	the	DET
ftr-465	1041	12	goods	good	NOUN
ftr-465	1041	13	or	or	CCONJ
ftr-465	1041	14	the	the	DET
ftr-465	1041	15	performance	performance	NOUN
ftr-465	1041	16	of	of	ADP
ftr-465	1041	17	the	the	DET
ftr-465	1041	18	services	service	NOUN
ftr-465	1041	19	from	from	ADP
ftr-465	1041	20	which	which	PRON
ftr-465	1041	21	the	the	DET
ftr-465	1041	22	gross	gross	ADJ
ftr-465	1041	23	income	income	NOUN
ftr-465	1041	24	is	be	AUX
ftr-465	1041	25	derived	derive	VERB
ftr-465	1041	26	"	"	PUNCT
ftr-465	1041	27	'	'	NUM
ftr-465	1041	28	55	55	NUM
ftr-465	1041	29	-emphasizing	-emphasize	VERB
ftr-465	1041	30	the	the	DET
ftr-465	1041	31	nature	nature	NOUN
ftr-465	1041	32	of	of	ADP
ftr-465	1041	33	the	the	DET
ftr-465	1041	34	activity	activity	NOUN
ftr-465	1041	35	that	that	PRON
ftr-465	1041	36	generates	generate	VERB
ftr-465	1041	37	the	the	DET
ftr-465	1041	38	gross	gross	ADJ
ftr-465	1041	39	income	income	NOUN
ftr-465	1041	40	rather	rather	ADV
ftr-465	1041	41	than	than	ADP
ftr-465	1041	42	the	the	DET
ftr-465	1041	43	motive	motive	NOUN
ftr-465	1041	44	behind	behind	ADP
ftr-465	1041	45	the	the	DET
ftr-465	1041	46	activity	activity	NOUN
ftr-465	1041	47	.	.	PUNCT
ftr-465	1042	1	c.	c.	PROPN
ftr-465	1042	2	a	a	DET
ftr-465	1042	3	trade	trade	NOUN
ftr-465	1042	4	or	or	CCONJ
ftr-465	1042	5	business	business	NOUN
ftr-465	1042	6	"	"	PUNCT
ftr-465	1042	7	.	.	PUNCT
ftr-465	1042	8	.	.	PUNCT
ftr-465	1043	1	.	.	PUNCT
ftr-465	1044	1	is	be	AUX
ftr-465	1044	2	not	not	PART
ftr-465	1044	3	limited	limit	VERB
ftr-465	1044	4	to	to	ADP
ftr-465	1044	5	integrated	integrate	VERB
ftr-465	1044	6	aggregates	aggregate	NOUN
ftr-465	1044	7	of	of	ADP
ftr-465	1044	8	assets	asset	NOUN
ftr-465	1044	9	,	,	PUNCT
ftr-465	1044	10	activities	activity	NOUN
ftr-465	1044	11	and	and	CCONJ
ftr-465	1044	12	good	good	ADJ
ftr-465	1044	13	will	will	AUX
ftr-465	1044	14	which	which	PRON
ftr-465	1044	15	comprise	comprise	VERB
ftr-465	1044	16	businesses	business	NOUN
ftr-465	1044	17	for	for	ADP
ftr-465	1044	18	the	the	DET
ftr-465	1044	19	purposes	purpose	NOUN
ftr-465	1044	20	of	of	ADP
ftr-465	1044	21	certain	certain	ADJ
ftr-465	1044	22	other	other	ADJ
ftr-465	1044	23	provisions	provision	NOUN
ftr-465	1044	24	of	of	ADP
ftr-465	1044	25	the	the	DET
ftr-465	1044	26	internal	internal	ADJ
ftr-465	1044	27	revenue	revenue	NOUN
ftr-465	1044	28	code	code	NOUN
ftr-465	1044	29	.	.	PUNCT
ftr-465	1044	30	"	"	PUNCT
ftr-465	1045	1	6	6	NUM
ftr-465	1045	2	-	-	PUNCT
ftr-465	1045	3	one	one	NUM
ftr-465	1045	4	of	of	ADP
ftr-465	1045	5	the	the	DET
ftr-465	1045	6	treasury	treasury	PROPN
ftr-465	1045	7	department	department	NOUN
ftr-465	1045	8	's	's	PART
ftr-465	1045	9	reasons	reason	NOUN
ftr-465	1045	10	for	for	ADP
ftr-465	1045	11	issuing	issue	VERB
ftr-465	1045	12	the	the	DET
ftr-465	1045	13	1967	1967	NUM
ftr-465	1045	14	regulations	regulation	NOUN
ftr-465	1045	15	,	,	PUNCT
ftr-465	1045	16	if	if	SCONJ
ftr-465	1045	17	not	not	PART
ftr-465	1045	18	the	the	DET
ftr-465	1045	19	primary	primary	ADJ
ftr-465	1045	20	reason	reason	NOUN
ftr-465	1045	21	,	,	PUNCT
ftr-465	1045	22	was	be	AUX
ftr-465	1045	23	to	to	PART
ftr-465	1045	24	lay	lay	VERB
ftr-465	1045	25	the	the	DET
ftr-465	1045	26	foundation	foundation	NOUN
ftr-465	1045	27	for	for	ADP
ftr-465	1045	28	the	the	DET
ftr-465	1045	29	taxation	taxation	NOUN
ftr-465	1045	30	of	of	ADP
ftr-465	1045	31	advertising	advertising	NOUN
ftr-465	1045	32	revenue	revenue	NOUN
ftr-465	1045	33	received	receive	VERB
ftr-465	1045	34	by	by	ADP
ftr-465	1045	35	an	an	DET
ftr-465	1045	36	exempt	exempt	ADJ
ftr-465	1045	37	organization	organization	NOUN
ftr-465	1045	38	even	even	ADV
ftr-465	1045	39	though	though	SCONJ
ftr-465	1045	40	the	the	DET
ftr-465	1045	41	advertising	advertising	NOUN
ftr-465	1045	42	is	be	AUX
ftr-465	1045	43	published	publish	VERB
ftr-465	1045	44	in	in	ADP
ftr-465	1045	45	a	a	DET
ftr-465	1045	46	journal	journal	NOUN
ftr-465	1045	47	that	that	PRON
ftr-465	1045	48	editorially	editorially	ADV
ftr-465	1045	49	furthers	further	VERB
ftr-465	1045	50	the	the	DET
ftr-465	1045	51	exempt	exempt	ADJ
ftr-465	1045	52	purposes	purpose	NOUN
ftr-465	1045	53	of	of	ADP
ftr-465	1045	54	the	the	DET
ftr-465	1045	55	organization.5	organization.5	PROPN
ftr-465	1045	56	7	7	NUM
ftr-465	1045	57	to	to	ADP
ftr-465	1045	58	this	this	DET
ftr-465	1045	59	end	end	NOUN
ftr-465	1045	60	,	,	PUNCT
ftr-465	1045	61	the	the	DET
ftr-465	1045	62	regulations	regulation	NOUN
ftr-465	1045	63	fragmentized	fragmentize	VERB
ftr-465	1045	64	what	what	PRON
ftr-465	1045	65	would	would	AUX
ftr-465	1045	66	otherwise	otherwise	ADV
ftr-465	1045	67	be	be	AUX
ftr-465	1045	68	considered	consider	VERB
ftr-465	1045	69	an	an	DET
ftr-465	1045	70	integrated	integrated	ADJ
ftr-465	1045	71	business	business	NOUN
ftr-465	1045	72	,	,	PUNCT
ftr-465	1045	73	e.g.	e.g.	ADV
ftr-465	1045	74	,	,	PUNCT
ftr-465	1045	75	the	the	DET
ftr-465	1045	76	publication	publication	NOUN
ftr-465	1045	77	of	of	ADP
ftr-465	1045	78	the	the	DET
ftr-465	1045	79	journal	journal	NOUN
ftr-465	1045	80	,	,	PUNCT
ftr-465	1045	81	into	into	ADP
ftr-465	1045	82	its	its	PRON
ftr-465	1045	83	component	component	NOUN
ftr-465	1045	84	parts	part	NOUN
ftr-465	1045	85	,	,	PUNCT
ftr-465	1045	86	e.g.	e.g.	ADV
ftr-465	1045	87	,	,	PUNCT
ftr-465	1045	88	the	the	DET
ftr-465	1045	89	advertising	advertising	NOUN
ftr-465	1045	90	,	,	PUNCT
ftr-465	1045	91	circulation	circulation	NOUN
ftr-465	1045	92	and	and	CCONJ
ftr-465	1045	93	editorial	editorial	ADJ
ftr-465	1045	94	components	component	NOUN
ftr-465	1045	95	,	,	PUNCT
ftr-465	1045	96	in	in	ADP
ftr-465	1045	97	order	order	NOUN
ftr-465	1045	98	to	to	PART
ftr-465	1045	99	be	be	AUX
ftr-465	1045	100	able	able	ADJ
ftr-465	1045	101	to	to	PART
ftr-465	1045	102	treat	treat	VERB
ftr-465	1045	103	the	the	DET
ftr-465	1045	104	advertising	advertising	NOUN
ftr-465	1045	105	component	component	NOUN
ftr-465	1045	106	as	as	ADP
ftr-465	1045	107	a	a	DET
ftr-465	1045	108	separate	separate	ADJ
ftr-465	1045	109	business	business	NOUN
ftr-465	1045	110	.	.	PUNCT
ftr-465	1046	1	hence	hence	ADV
ftr-465	1046	2	,	,	PUNCT
ftr-465	1046	3	the	the	DET
ftr-465	1046	4	regulations	regulation	NOUN
ftr-465	1046	5	determined	determine	VERB
ftr-465	1046	6	the	the	DET
ftr-465	1046	7	related	related	ADJ
ftr-465	1046	8	versus	versus	ADP
ftr-465	1046	9	unrelated	unrelated	ADJ
ftr-465	1046	10	issue	issue	NOUN
ftr-465	1046	11	with	with	ADP
ftr-465	1046	12	respect	respect	NOUN
ftr-465	1046	13	to	to	ADP
ftr-465	1046	14	each	each	DET
ftr-465	1046	15	activity	activity	NOUN
ftr-465	1046	16	conducted	conduct	VERB
ftr-465	1046	17	by	by	ADP
ftr-465	1046	18	an	an	DET
ftr-465	1046	19	exempt	exempt	ADJ
ftr-465	1046	20	organization	organization	NOUN
ftr-465	1046	21	rather	rather	ADV
ftr-465	1046	22	than	than	ADP
ftr-465	1046	23	with	with	ADP
ftr-465	1046	24	respect	respect	NOUN
ftr-465	1046	25	to	to	ADP
ftr-465	1046	26	each	each	DET
ftr-465	1046	27	integrated	integrate	VERB
ftr-465	1046	28	business.15	business.15	NOUN
ftr-465	1046	29	'	'	PART
ftr-465	1046	30	155	155	NUM
ftr-465	1046	31	.	.	PUNCT
ftr-465	1047	1	i	i	PRON
ftr-465	1047	2	d.	d.	PROPN
ftr-465	1047	3	§	§	PROPN
ftr-465	1047	4	1.513	1.513	NUM
ftr-465	1047	5	-	-	SYM
ftr-465	1047	6	1(d)(2	1(d)(2	NUM
ftr-465	1047	7	)	)	PUNCT
ftr-465	1047	8	(	(	PUNCT
ftr-465	1047	9	as	as	SCONJ
ftr-465	1047	10	amended	amend	VERB
ftr-465	1047	11	by	by	ADP
ftr-465	1047	12	t.d	t.d	PROPN
ftr-465	1047	13	.	.	PROPN
ftr-465	1047	14	6939	6939	NUM
ftr-465	1047	15	,	,	PUNCT
ftr-465	1047	16	1968	1968	NUM
ftr-465	1047	17	-	-	SYM
ftr-465	1047	18	1	1	NUM
ftr-465	1047	19	c.b	c.b	PROPN
ftr-465	1047	20	.	.	PROPN
ftr-465	1047	21	274	274	NUM
ftr-465	1047	22	)	)	PUNCT
ftr-465	1047	23	.	.	PUNCT
ftr-465	1048	1	156	156	NUM
ftr-465	1048	2	.	.	PUNCT
ftr-465	1049	1	i	i	PRON
ftr-465	1049	2	d.	d.	PROPN
ftr-465	1049	3	§	§	PROPN
ftr-465	1049	4	1.513	1.513	NUM
ftr-465	1049	5	-	-	SYM
ftr-465	1049	6	1(b	1(b	NUM
ftr-465	1049	7	)	)	PUNCT
ftr-465	1049	8	(	(	PUNCT
ftr-465	1049	9	as	as	SCONJ
ftr-465	1049	10	amended	amend	VERB
ftr-465	1049	11	by	by	ADP
ftr-465	1049	12	t.d	t.d	PROPN
ftr-465	1049	13	.	.	PROPN
ftr-465	1049	14	6939	6939	NUM
ftr-465	1049	15	,	,	PUNCT
ftr-465	1049	16	1968	1968	NUM
ftr-465	1049	17	-	-	SYM
ftr-465	1049	18	1	1	NUM
ftr-465	1049	19	c.b	c.b	PROPN
ftr-465	1049	20	.	.	PROPN
ftr-465	1049	21	274	274	NUM
ftr-465	1049	22	)	)	PUNCT
ftr-465	1049	23	.	.	PUNCT
ftr-465	1050	1	157	157	NUM
ftr-465	1050	2	.	.	PUNCT
ftr-465	1051	1	see	see	VERB
ftr-465	1051	2	william	william	PROPN
ftr-465	1051	3	j.	j.	PROPN
ftr-465	1051	4	lehrfeld	lehrfeld	PROPN
ftr-465	1051	5	,	,	PUNCT
ftr-465	1051	6	the	the	DET
ftr-465	1051	7	unfairness	unfairness	NOUN
ftr-465	1051	8	doctrine	doctrine	NOUN
ftr-465	1051	9	:	:	PUNCT
ftr-465	1051	10	commercial	commercial	ADJ
ftr-465	1051	11	advertising	advertising	NOUN
ftr-465	1051	12	profits	profit	NOUN
ftr-465	1051	13	as	as	ADP
ftr-465	1051	14	unrelated	unrelated	ADJ
ftr-465	1051	15	business	business	NOUN
ftr-465	1051	16	income	income	NOUN
ftr-465	1051	17	,	,	PUNCT
ftr-465	1051	18	23	23	NUM
ftr-465	1051	19	tax	tax	NOUN
ftr-465	1051	20	lawyer	lawyer	NOUN
ftr-465	1051	21	349	349	NUM
ftr-465	1051	22	(	(	PUNCT
ftr-465	1051	23	1970	1970	NUM
ftr-465	1051	24	)	)	PUNCT
ftr-465	1051	25	.	.	PUNCT
ftr-465	1052	1	158	158	X
ftr-465	1052	2	.	.	PUNCT
ftr-465	1052	3	regs	regs	PROPN
ftr-465	1052	4	.	.	PUNCT
ftr-465	1053	1	§	§	PROPN
ftr-465	1053	2	1.513	1.513	NUM
ftr-465	1053	3	-	-	SYM
ftr-465	1053	4	1(b	1(b	NUM
ftr-465	1053	5	)	)	PUNCT
ftr-465	1053	6	provides	provide	VERB
ftr-465	1053	7	:	:	PUNCT
ftr-465	1053	8	thus	thus	ADV
ftr-465	1053	9	,	,	PUNCT
ftr-465	1053	10	for	for	ADP
ftr-465	1053	11	example	example	NOUN
ftr-465	1053	12	,	,	PUNCT
ftr-465	1053	13	the	the	DET
ftr-465	1053	14	regular	regular	ADJ
ftr-465	1053	15	sale	sale	NOUN
ftr-465	1053	16	of	of	ADP
ftr-465	1053	17	pharmaceutical	pharmaceutical	NOUN
ftr-465	1053	18	supplies	supply	NOUN
ftr-465	1053	19	to	to	ADP
ftr-465	1053	20	the	the	DET
ftr-465	1053	21	general	general	ADJ
ftr-465	1053	22	public	public	NOUN
ftr-465	1053	23	by	by	ADP
ftr-465	1053	24	a	a	DET
ftr-465	1053	25	hospital	hospital	NOUN
ftr-465	1053	26	pharmacy	pharmacy	NOUN
ftr-465	1053	27	does	do	AUX
ftr-465	1053	28	not	not	PART
ftr-465	1053	29	lose	lose	VERB
ftr-465	1053	30	identity	identity	NOUN
ftr-465	1053	31	as	as	ADP
ftr-465	1053	32	trade	trade	NOUN
ftr-465	1053	33	or	or	CCONJ
ftr-465	1053	34	business	business	NOUN
ftr-465	1053	35	merely	merely	ADV
ftr-465	1053	36	because	because	SCONJ
ftr-465	1053	37	the	the	DET
ftr-465	1053	38	pharmacy	pharmacy	NOUN
ftr-465	1053	39	also	also	ADV
ftr-465	1053	40	furnishes	furnish	VERB
ftr-465	1053	41	supplies	supply	NOUN
ftr-465	1053	42	to	to	ADP
ftr-465	1053	43	the	the	DET
ftr-465	1053	44	hospital	hospital	NOUN
ftr-465	1053	45	and	and	CCONJ
ftr-465	1053	46	patients	patient	NOUN
ftr-465	1053	47	of	of	ADP
ftr-465	1053	48	the	the	DET
ftr-465	1053	49	hospital	hospital	NOUN
ftr-465	1053	50	in	in	ADP
ftr-465	1053	51	accordance	accordance	NOUN
ftr-465	1053	52	with	with	ADP
ftr-465	1053	53	its	its	PRON
ftr-465	1053	54	exempt	exempt	ADJ
ftr-465	1053	55	purposes	purpose	NOUN
ftr-465	1053	56	....	....	PUNCT
ftr-465	1053	57	similarly	similarly	ADV
ftr-465	1053	58	,	,	PUNCT
ftr-465	1053	59	activities	activity	NOUN
ftr-465	1053	60	of	of	ADP
ftr-465	1053	61	soliciting	soliciting	NOUN
ftr-465	1053	62	,	,	PUNCT
ftr-465	1053	63	selling	selling	NOUN
ftr-465	1053	64	,	,	PUNCT
ftr-465	1053	65	and	and	CCONJ
ftr-465	1053	66	publishing	publish	VERB
ftr-465	1053	67	commercial	commercial	ADJ
ftr-465	1053	68	advertising	advertising	NOUN
ftr-465	1053	69	do	do	AUX
ftr-465	1053	70	not	not	PART
ftr-465	1053	71	lose	lose	VERB
ftr-465	1053	72	identity	identity	NOUN
ftr-465	1053	73	as	as	ADP
ftr-465	1053	74	[	[	X
ftr-465	1053	75	sic	sic	ADJ
ftr-465	1053	76	]	]	PUNCT
ftr-465	1053	77	trade	trade	NOUN
ftr-465	1053	78	or	or	CCONJ
ftr-465	1053	79	business	business	NOUN
ftr-465	1053	80	even	even	ADV
ftr-465	1053	81	though	though	SCONJ
ftr-465	1053	82	the	the	DET
ftr-465	1053	83	advertising	advertising	NOUN
ftr-465	1053	84	is	be	AUX
ftr-465	1053	85	published	publish	VERB
ftr-465	1053	86	in	in	ADP
ftr-465	1053	87	an	an	DET
ftr-465	1053	88	exempt	exempt	ADJ
ftr-465	1053	89	organization	organization	NOUN
ftr-465	1053	90	periodical	periodical	NOUN
ftr-465	1053	91	which	which	PRON
ftr-465	1053	92	contains	contain	VERB
ftr-465	1053	93	editorial	editorial	ADJ
ftr-465	1053	94	matter	matter	NOUN
ftr-465	1053	95	related	relate	VERB
ftr-465	1053	96	to	to	ADP
ftr-465	1053	97	the	the	DET
ftr-465	1053	98	exempt	exempt	ADJ
ftr-465	1053	99	purposes	purpose	NOUN
ftr-465	1053	100	of	of	ADP
ftr-465	1053	101	the	the	DET
ftr-465	1053	102	organization	organization	NOUN
ftr-465	1053	103	.	.	PUNCT
ftr-465	1054	1	i	i	PRON
ftr-465	1054	2	d.	d.	PROPN
ftr-465	1054	3	;	;	PUNCT
ftr-465	1054	4	see	see	VERB
ftr-465	1054	5	i	i	PRON
ftr-465	1054	6	d.	d.	PROPN
ftr-465	1054	7	§	§	PROPN
ftr-465	1054	8	1.513	1.513	NUM
ftr-465	1054	9	-	-	SYM
ftr-465	1054	10	1(d)(4)(iv	1(d)(4)(iv	NUM
ftr-465	1054	11	)	)	PUNCT
ftr-465	1054	12	(	(	PUNCT
ftr-465	1054	13	as	as	SCONJ
ftr-465	1054	14	amended	amend	VERB
ftr-465	1054	15	by	by	ADP
ftr-465	1054	16	t.d	t.d	PROPN
ftr-465	1054	17	.	.	PROPN
ftr-465	1054	18	6939	6939	NUM
ftr-465	1054	19	,	,	PUNCT
ftr-465	1054	20	1968	1968	NUM
ftr-465	1054	21	-	-	SYM
ftr-465	1054	22	1	1	NUM
ftr-465	1054	23	c.b	c.b	PROPN
ftr-465	1054	24	.	.	PROPN
ftr-465	1054	25	274	274	NUM
ftr-465	1054	26	)	)	PUNCT
ftr-465	1054	27	(	(	PUNCT
ftr-465	1054	28	ex	ex	X
ftr-465	1054	29	.	.	NOUN
ftr-465	1054	30	6	6	NUM
ftr-465	1054	31	,	,	PUNCT
ftr-465	1054	32	7	7	NUM
ftr-465	1054	33	)	)	PUNCT
ftr-465	1054	34	.	.	PUNCT
ftr-465	1055	1	the	the	DET
ftr-465	1055	2	publisher	publisher	NOUN
ftr-465	1055	3	of	of	ADP
ftr-465	1055	4	the	the	DET
ftr-465	1055	5	new	new	PROPN
ftr-465	1055	6	england	england	PROPN
ftr-465	1055	7	journal	journal	PROPN
ftr-465	1055	8	of	of	ADP
ftr-465	1055	9	medicine	medicine	NOUN
ftr-465	1055	10	challenged	challenge	VERB
ftr-465	1055	11	the	the	DET
ftr-465	1055	12	validity	validity	NOUN
ftr-465	1055	13	of	of	ADP
ftr-465	1055	14	the	the	DET
ftr-465	1055	15	1967	1967	NUM
ftr-465	1055	16	fragmentation	fragmentation	NOUN
ftr-465	1055	17	regulation	regulation	NOUN
ftr-465	1055	18	as	as	ADP
ftr-465	1055	19	contravening	contravene	VERB
ftr-465	1055	20	congressional	congressional	ADJ
ftr-465	1055	21	intent	intent	NOUN
ftr-465	1055	22	.	.	PUNCT
ftr-465	1056	1	see	see	VERB
ftr-465	1056	2	massachusetts	massachusetts	PROPN
ftr-465	1056	3	medical	medical	ADJ
ftr-465	1056	4	soc'y	soc'y	PROPN
ftr-465	1056	5	v.	v.	ADP
ftr-465	1056	6	united	united	PROPN
ftr-465	1056	7	states	states	PROPN
ftr-465	1056	8	,	,	PUNCT
ftr-465	1056	9	514	514	NUM
ftr-465	1056	10	f.2d	f.2d	SYM
ftr-465	1056	11	153	153	NUM
ftr-465	1056	12	(	(	PUNCT
ftr-465	1056	13	1st	1st	ADJ
ftr-465	1056	14	cir	cir	NOUN
ftr-465	1056	15	.	.	PUNCT
ftr-465	1056	16	1975	1975	NUM
ftr-465	1056	17	)	)	PUNCT
ftr-465	1056	18	.	.	PUNCT
ftr-465	1057	1	the	the	DET
ftr-465	1057	2	first	first	ADJ
ftr-465	1057	3	circuit	circuit	NOUN
ftr-465	1057	4	agreed	agree	VERB
ftr-465	1057	5	with	with	ADP
ftr-465	1057	6	the	the	DET
ftr-465	1057	7	taxpayer	taxpayer	NOUN
ftr-465	1057	8	.	.	PUNCT
ftr-465	1058	1	i	i	PRON
ftr-465	1058	2	d.	d.	PROPN
ftr-465	1058	3	the	the	DET
ftr-465	1058	4	case	case	NOUN
ftr-465	1058	5	was	be	AUX
ftr-465	1058	6	decided	decide	VERB
ftr-465	1058	7	after	after	SCONJ
ftr-465	1058	8	the	the	DET
ftr-465	1058	9	1969	1969	NUM
ftr-465	1058	10	congress	congress	PROPN
ftr-465	1058	11	codified	codify	VERB
ftr-465	1058	12	the	the	DET
ftr-465	1058	13	fragmentation	fragmentation	NOUN
ftr-465	1058	14	regulations	regulation	NOUN
ftr-465	1058	15	by	by	ADP
ftr-465	1058	16	enacting	enact	VERB
ftr-465	1058	17	irc	irc	PROPN
ftr-465	1058	18	§	§	PROPN
ftr-465	1058	19	513(c	513(c	PROPN
ftr-465	1058	20	)	)	PUNCT
ftr-465	1058	21	,	,	PUNCT
ftr-465	1058	22	the	the	DET
ftr-465	1058	23	decision	decision	NOUN
ftr-465	1058	24	,	,	PUNCT
ftr-465	1058	25	therefore	therefore	ADV
ftr-465	1058	26	,	,	PUNCT
ftr-465	1058	27	applied	apply	VERB
ftr-465	1058	28	only	only	ADV
ftr-465	1058	29	to	to	ADP
ftr-465	1058	30	taxable	taxable	ADJ
ftr-465	1058	31	years	year	NOUN
ftr-465	1058	32	beginning	begin	VERB
ftr-465	1058	33	before	before	ADP
ftr-465	1058	34	the	the	DET
ftr-465	1058	35	1969	1969	NUM
ftr-465	1058	36	amendment	amendment	NOUN
ftr-465	1058	37	.	.	PUNCT
ftr-465	1059	1	i	i	PRON
ftr-465	1059	2	d.	d.	PROPN
ftr-465	1059	3	regs	regs	PROPN
ftr-465	1059	4	.	.	PUNCT
ftr-465	1060	1	§	§	PROPN
ftr-465	1060	2	1.512	1.512	NUM
ftr-465	1060	3	-	-	SYM
ftr-465	1060	4	1(d)(2	1(d)(2	NUM
ftr-465	1060	5	)	)	PUNCT
ftr-465	1060	6	,	,	PUNCT
ftr-465	1060	7	the	the	DET
ftr-465	1060	8	first	first	ADJ
ftr-465	1060	9	circuit	circuit	NOUN
ftr-465	1060	10	observed	observe	VERB
ftr-465	1060	11	,	,	PUNCT
ftr-465	1060	12	[	[	X
ftr-465	1060	13	vol	vol	NOUN
ftr-465	1060	14	3:7	3:7	NUM
ftr-465	1060	15	unfair	unfair	ADJ
ftr-465	1060	16	business	business	NOUN
ftr-465	1060	17	competition	competition	NOUN
ftr-465	1060	18	3	3	X
ftr-465	1060	19	.	.	PUNCT
ftr-465	1061	1	the	the	DET
ftr-465	1061	2	tax	tax	PROPN
ftr-465	1061	3	refonn	refonn	PROPN
ftr-465	1061	4	act	act	NOUN
ftr-465	1061	5	of	of	ADP
ftr-465	1061	6	1969.-noting	1969.-note	VERB
ftr-465	1061	7	the	the	DET
ftr-465	1061	8	controversy	controversy	NOUN
ftr-465	1061	9	swirling	swirl	VERB
ftr-465	1061	10	around	around	ADP
ftr-465	1061	11	the	the	DET
ftr-465	1061	12	issue	issue	NOUN
ftr-465	1061	13	as	as	ADP
ftr-465	1061	14	to	to	ADP
ftr-465	1061	15	whether	whether	SCONJ
ftr-465	1061	16	the	the	DET
ftr-465	1061	17	1950	1950	NUM
ftr-465	1061	18	congress	congress	PROPN
ftr-465	1061	19	had	have	AUX
ftr-465	1061	20	intended	intend	VERB
ftr-465	1061	21	a	a	DET
ftr-465	1061	22	scalpel	scalpel	NOUN
ftr-465	1061	23	to	to	PART
ftr-465	1061	24	be	be	AUX
ftr-465	1061	25	applied	apply	VERB
ftr-465	1061	26	to	to	ADP
ftr-465	1061	27	an	an	DET
ftr-465	1061	28	integrated	integrate	VERB
ftr-465	1061	29	business	business	NOUN
ftr-465	1061	30	so	so	SCONJ
ftr-465	1061	31	that	that	SCONJ
ftr-465	1061	32	it	it	PRON
ftr-465	1061	33	might	might	AUX
ftr-465	1061	34	be	be	AUX
ftr-465	1061	35	dissected	dissect	VERB
ftr-465	1061	36	into	into	ADP
ftr-465	1061	37	its	its	PRON
ftr-465	1061	38	component	component	NOUN
ftr-465	1061	39	parts	part	NOUN
ftr-465	1061	40	,	,	PUNCT
ftr-465	1061	41	and	and	CCONJ
ftr-465	1061	42	with	with	ADP
ftr-465	1061	43	the	the	DET
ftr-465	1061	44	avowed	avow	VERB
ftr-465	1061	45	purpose	purpose	NOUN
ftr-465	1061	46	of	of	ADP
ftr-465	1061	47	codifying	codify	VERB
ftr-465	1061	48	the	the	DET
ftr-465	1061	49	scalpel	scalpel	NOUN
ftr-465	1061	50	invented	invent	VERB
ftr-465	1061	51	by	by	ADP
ftr-465	1061	52	the	the	DET
ftr-465	1061	53	1967	1967	NUM
ftr-465	1061	54	regulations,5	regulations,5	NOUN
ftr-465	1061	55	9	9	NUM
ftr-465	1061	56	the	the	DET
ftr-465	1061	57	1969	1969	NUM
ftr-465	1061	58	congress	congress	PROPN
ftr-465	1061	59	added	add	VERB
ftr-465	1061	60	the	the	DET
ftr-465	1061	61	regulations	regulation	NOUN
ftr-465	1061	62	'	'	PART
ftr-465	1061	63	fragmentation	fragmentation	NOUN
ftr-465	1061	64	language	language	NOUN
ftr-465	1061	65	to	to	ADP
ftr-465	1061	66	the	the	DET
ftr-465	1061	67	code	code	NOUN
ftr-465	1061	68	as	as	ADP
ftr-465	1061	69	subsection	subsection	NOUN
ftr-465	1061	70	513(c	513(c	PROPN
ftr-465	1061	71	):	):	PUNCT
ftr-465	1061	72	for	for	ADP
ftr-465	1061	73	purposes	purpose	NOUN
ftr-465	1061	74	of	of	ADP
ftr-465	1061	75	this	this	DET
ftr-465	1061	76	section	section	NOUN
ftr-465	1061	77	,	,	PUNCT
ftr-465	1061	78	the	the	DET
ftr-465	1061	79	term	term	NOUN
ftr-465	1061	80	"	"	PUNCT
ftr-465	1061	81	trade	trade	NOUN
ftr-465	1061	82	or	or	CCONJ
ftr-465	1061	83	business	business	NOUN
ftr-465	1061	84	"	"	PUNCT
ftr-465	1061	85	includes	include	VERB
ftr-465	1061	86	any	any	DET
ftr-465	1061	87	activity	activity	NOUN
ftr-465	1061	88	which	which	PRON
ftr-465	1061	89	is	be	AUX
ftr-465	1061	90	carried	carry	VERB
ftr-465	1061	91	on	on	ADP
ftr-465	1061	92	for	for	ADP
ftr-465	1061	93	the	the	DET
ftr-465	1061	94	production	production	NOUN
ftr-465	1061	95	of	of	ADP
ftr-465	1061	96	income	income	NOUN
ftr-465	1061	97	from	from	ADP
ftr-465	1061	98	the	the	DET
ftr-465	1061	99	sale	sale	NOUN
ftr-465	1061	100	of	of	ADP
ftr-465	1061	101	goods	good	NOUN
ftr-465	1061	102	or	or	CCONJ
ftr-465	1061	103	the	the	DET
ftr-465	1061	104	performance	performance	NOUN
ftr-465	1061	105	of	of	ADP
ftr-465	1061	106	services	service	NOUN
ftr-465	1061	107	.	.	PUNCT
ftr-465	1062	1	for	for	ADP
ftr-465	1062	2	purposes	purpose	NOUN
ftr-465	1062	3	of	of	ADP
ftr-465	1062	4	the	the	DET
ftr-465	1062	5	preceding	precede	VERB
ftr-465	1062	6	sentence	sentence	NOUN
ftr-465	1062	7	,	,	PUNCT
ftr-465	1062	8	an	an	DET
ftr-465	1062	9	activity	activity	NOUN
ftr-465	1062	10	does	do	AUX
ftr-465	1062	11	not	not	PART
ftr-465	1062	12	lose	lose	VERB
ftr-465	1062	13	identity	identity	NOUN
ftr-465	1062	14	as	as	ADP
ftr-465	1062	15	a	a	DET
ftr-465	1062	16	trade	trade	NOUN
ftr-465	1062	17	or	or	CCONJ
ftr-465	1062	18	allows	allow	VERB
ftr-465	1062	19	the	the	DET
ftr-465	1062	20	excess	excess	NOUN
ftr-465	1062	21	of	of	ADP
ftr-465	1062	22	expenses	expense	NOUN
ftr-465	1062	23	attributable	attributable	ADJ
ftr-465	1062	24	to	to	ADP
ftr-465	1062	25	the	the	DET
ftr-465	1062	26	editorial	editorial	ADJ
ftr-465	1062	27	content	content	NOUN
ftr-465	1062	28	of	of	ADP
ftr-465	1062	29	the	the	DET
ftr-465	1062	30	magazine	magazine	NOUN
ftr-465	1062	31	over	over	ADP
ftr-465	1062	32	income	income	NOUN
ftr-465	1062	33	derived	derive	VERB
ftr-465	1062	34	therefrom	therefrom	NOUN
ftr-465	1062	35	,	,	PUNCT
ftr-465	1062	36	i.e.	i.e.	X
ftr-465	1062	37	,	,	PUNCT
ftr-465	1062	38	a	a	DET
ftr-465	1062	39	loss	loss	NOUN
ftr-465	1062	40	produced	produce	VERB
ftr-465	1062	41	solely	solely	ADV
ftr-465	1062	42	by	by	ADP
ftr-465	1062	43	the	the	DET
ftr-465	1062	44	exempt	exempt	ADJ
ftr-465	1062	45	related	related	ADJ
ftr-465	1062	46	business	business	NOUN
ftr-465	1062	47	component	component	NOUN
ftr-465	1062	48	of	of	ADP
ftr-465	1062	49	the	the	DET
ftr-465	1062	50	magazine	magazine	NOUN
ftr-465	1062	51	,	,	PUNCT
ftr-465	1062	52	to	to	PART
ftr-465	1062	53	offset	offset	VERB
ftr-465	1062	54	advertising	advertise	VERB
ftr-465	1062	55	taxable	taxable	ADJ
ftr-465	1062	56	income	income	NOUN
ftr-465	1062	57	,	,	PUNCT
ftr-465	1062	58	i.e.	i.e.	X
ftr-465	1062	59	,	,	PUNCT
ftr-465	1062	60	the	the	DET
ftr-465	1062	61	unrelated	unrelated	ADJ
ftr-465	1062	62	business	business	NOUN
ftr-465	1062	63	component	component	NOUN
ftr-465	1062	64	.	.	PUNCT
ftr-465	1063	1	observed	observe	VERB
ftr-465	1063	2	the	the	DET
ftr-465	1063	3	court	court	NOUN
ftr-465	1063	4	:	:	PUNCT
ftr-465	1063	5	"	"	PUNCT
ftr-465	1063	6	it	it	PRON
ftr-465	1063	7	is	be	AUX
ftr-465	1063	8	doubtful	doubtful	ADJ
ftr-465	1063	9	that	that	SCONJ
ftr-465	1063	10	congress	congress	PROPN
ftr-465	1063	11	would	would	AUX
ftr-465	1063	12	have	have	AUX
ftr-465	1063	13	approved	approve	VERB
ftr-465	1063	14	such	such	DET
ftr-465	1063	15	an	an	DET
ftr-465	1063	16	anomalous	anomalous	ADJ
ftr-465	1063	17	result	result	NOUN
ftr-465	1063	18	.	.	PUNCT
ftr-465	1063	19	"	"	PUNCT
ftr-465	1064	1	massachusetts	massachusetts	PROPN
ftr-465	1064	2	medical	medical	ADJ
ftr-465	1064	3	soc'y	soc'y	PROPN
ftr-465	1064	4	,	,	PUNCT
ftr-465	1064	5	514	514	NUM
ftr-465	1064	6	f.2d	f.2d	NOUN
ftr-465	1064	7	.	.	PUNCT
ftr-465	1065	1	i	i	PRON
ftr-465	1065	2	d.	d.	PROPN
ftr-465	1065	3	at	at	ADP
ftr-465	1065	4	156	156	NUM
ftr-465	1065	5	.	.	PUNCT
ftr-465	1066	1	in	in	ADP
ftr-465	1066	2	american	american	PROPN
ftr-465	1066	3	medical	medical	PROPN
ftr-465	1066	4	ass'n	ass'n	PROPN
ftr-465	1066	5	v.	v.	PROPN
ftr-465	1066	6	united	united	PROPN
ftr-465	1066	7	states	states	PROPN
ftr-465	1066	8	,	,	PUNCT
ftr-465	1066	9	887	887	NUM
ftr-465	1066	10	f.2d	f.2d	SYM
ftr-465	1066	11	760	760	NUM
ftr-465	1066	12	(	(	PUNCT
ftr-465	1066	13	7th	7th	ADJ
ftr-465	1066	14	cir	cir	NOUN
ftr-465	1066	15	.	.	PROPN
ftr-465	1066	16	1989	1989	NUM
ftr-465	1066	17	)	)	PUNCT
ftr-465	1066	18	.	.	PUNCT
ftr-465	1067	1	the	the	DET
ftr-465	1067	2	ama	ama	NOUN
ftr-465	1067	3	challenged	challenge	VERB
ftr-465	1067	4	the	the	DET
ftr-465	1067	5	validity	validity	NOUN
ftr-465	1067	6	of	of	ADP
ftr-465	1067	7	regs	reg	NOUN
ftr-465	1067	8	.	.	PUNCT
ftr-465	1068	1	§	§	PROPN
ftr-465	1068	2	1.512	1.512	NUM
ftr-465	1068	3	-	-	PUNCT
ftr-465	1068	4	1(a)-(f	1(a)-(f	NUM
ftr-465	1068	5	)	)	PUNCT
ftr-465	1068	6	governing	govern	VERB
ftr-465	1068	7	the	the	DET
ftr-465	1068	8	allocation	allocation	NOUN
ftr-465	1068	9	of	of	ADP
ftr-465	1068	10	revenue	revenue	NOUN
ftr-465	1068	11	and	and	CCONJ
ftr-465	1068	12	expenses	expense	NOUN
ftr-465	1068	13	between	between	ADP
ftr-465	1068	14	a	a	DET
ftr-465	1068	15	journal	journal	NOUN
ftr-465	1068	16	's	's	PART
ftr-465	1068	17	exempt	exempt	ADJ
ftr-465	1068	18	editorial	editorial	ADJ
ftr-465	1068	19	activities	activity	NOUN
ftr-465	1068	20	and	and	CCONJ
ftr-465	1068	21	its	its	PRON
ftr-465	1068	22	taxable	taxable	ADJ
ftr-465	1068	23	advertising	advertising	NOUN
ftr-465	1068	24	activities	activity	NOUN
ftr-465	1068	25	.	.	PUNCT
ftr-465	1069	1	for	for	ADP
ftr-465	1069	2	a	a	DET
ftr-465	1069	3	discussion	discussion	NOUN
ftr-465	1069	4	and	and	CCONJ
ftr-465	1069	5	generally	generally	ADV
ftr-465	1069	6	critical	critical	ADJ
ftr-465	1069	7	view	view	NOUN
ftr-465	1069	8	of	of	ADP
ftr-465	1069	9	the	the	DET
ftr-465	1069	10	fragmentation	fragmentation	NOUN
ftr-465	1069	11	regulations	regulation	NOUN
ftr-465	1069	12	,	,	PUNCT
ftr-465	1069	13	see	see	VERB
ftr-465	1069	14	thomas	thomas	PROPN
ftr-465	1069	15	r.	r.	PROPN
ftr-465	1069	16	moore	moore	PROPN
ftr-465	1069	17	,	,	PUNCT
ftr-465	1069	18	current	current	ADJ
ftr-465	1069	19	problems	problem	NOUN
ftr-465	1069	20	of	of	ADP
ftr-465	1069	21	exempt	exempt	ADJ
ftr-465	1069	22	organizations	organization	NOUN
ftr-465	1069	23	,	,	PUNCT
ftr-465	1069	24	24	24	NUM
ftr-465	1069	25	tax	tax	NOUN
ftr-465	1069	26	l.	l.	PROPN
ftr-465	1069	27	rev	rev	PROPN
ftr-465	1069	28	.	.	PROPN
ftr-465	1069	29	469	469	NUM
ftr-465	1069	30	,	,	PUNCT
ftr-465	1069	31	472	472	NUM
ftr-465	1069	32	,	,	PUNCT
ftr-465	1069	33	474	474	NUM
ftr-465	1069	34	-	-	SYM
ftr-465	1069	35	76	76	NUM
ftr-465	1069	36	(	(	PUNCT
ftr-465	1069	37	1969	1969	NUM
ftr-465	1069	38	)	)	PUNCT
ftr-465	1069	39	;	;	PUNCT
ftr-465	1069	40	liles	liles	PROPN
ftr-465	1069	41	&	&	CCONJ
ftr-465	1069	42	blum	blum	PROPN
ftr-465	1069	43	,	,	PUNCT
ftr-465	1069	44	supra	supra	PROPN
ftr-465	1069	45	note	note	NOUN
ftr-465	1069	46	2	2	NUM
ftr-465	1069	47	,	,	PUNCT
ftr-465	1069	48	at	at	ADP
ftr-465	1069	49	50	50	NUM
ftr-465	1069	50	-	-	SYM
ftr-465	1069	51	54	54	NUM
ftr-465	1069	52	;	;	PUNCT
ftr-465	1069	53	john	john	PROPN
ftr-465	1069	54	m.	m.	PROPN
ftr-465	1069	55	donahue	donahue	PROPN
ftr-465	1069	56	,	,	PUNCT
ftr-465	1069	57	unrelated	unrelated	ADJ
ftr-465	1069	58	business	business	NOUN
ftr-465	1069	59	income	income	NOUN
ftr-465	1069	60	of	of	ADP
ftr-465	1069	61	tax	tax	NOUN
ftr-465	1069	62	exempt	exempt	ADJ
ftr-465	1069	63	organizations	organization	NOUN
ftr-465	1069	64	,	,	PUNCT
ftr-465	1069	65	37	37	NUM
ftr-465	1069	66	n.y.u	n.y.u	NOUN
ftr-465	1069	67	.	.	PUNCT
ftr-465	1069	68	inst	inst	PROPN
ftr-465	1069	69	.	.	PUNCT
ftr-465	1070	1	on	on	ADP
ftr-465	1070	2	fed	fed	PROPN
ftr-465	1070	3	.	.	PUNCT
ftr-465	1071	1	tax'n	tax'n	ADP
ftr-465	1071	2	§	§	PROPN
ftr-465	1071	3	27.0611	27.0611	NUM
ftr-465	1071	4	]	]	PUNCT
ftr-465	1071	5	(	(	PUNCT
ftr-465	1071	6	1979	1979	NUM
ftr-465	1071	7	)	)	PUNCT
ftr-465	1071	8	;	;	PUNCT
ftr-465	1071	9	the	the	DET
ftr-465	1071	10	macaroni	macaroni	NOUN
ftr-465	1071	11	monopoly	monopoly	NOUN
ftr-465	1071	12	,	,	PUNCT
ftr-465	1071	13	supra	supra	PROPN
ftr-465	1071	14	note	note	NOUN
ftr-465	1071	15	60	60	NUM
ftr-465	1071	16	,	,	PUNCT
ftr-465	1071	17	at	at	ADP
ftr-465	1071	18	1291	1291	NUM
ftr-465	1071	19	.	.	PUNCT
ftr-465	1072	1	the	the	DET
ftr-465	1072	2	author	author	NOUN
ftr-465	1072	3	of	of	ADP
ftr-465	1072	4	the	the	DET
ftr-465	1072	5	macaroni	macaroni	NOUN
ftr-465	1072	6	monopoly	monopoly	NOUN
ftr-465	1072	7	acknowledges	acknowledge	VERB
ftr-465	1072	8	that	that	SCONJ
ftr-465	1072	9	if	if	SCONJ
ftr-465	1072	10	a	a	DET
ftr-465	1072	11	university	university	NOUN
ftr-465	1072	12	radio	radio	NOUN
ftr-465	1072	13	station	station	NOUN
ftr-465	1072	14	whose	whose	DET
ftr-465	1072	15	programs	program	NOUN
ftr-465	1072	16	further	far	ADV
ftr-465	1072	17	educational	educational	ADJ
ftr-465	1072	18	purposes	purpose	NOUN
ftr-465	1072	19	is	be	AUX
ftr-465	1072	20	taxed	tax	VERB
ftr-465	1072	21	on	on	ADP
ftr-465	1072	22	its	its	PRON
ftr-465	1072	23	advertising	advertising	NOUN
ftr-465	1072	24	income	income	NOUN
ftr-465	1072	25	,	,	PUNCT
ftr-465	1072	26	the	the	DET
ftr-465	1072	27	"	"	PUNCT
ftr-465	1072	28	exemption	exemption	NOUN
ftr-465	1072	29	for	for	ADP
ftr-465	1072	30	the	the	DET
ftr-465	1072	31	radio	radio	NOUN
ftr-465	1072	32	station	station	NOUN
ftr-465	1072	33	itself	itself	PRON
ftr-465	1072	34	is	be	AUX
ftr-465	1072	35	meaningless	meaningless	ADJ
ftr-465	1072	36	"	"	PUNCT
ftr-465	1072	37	because	because	SCONJ
ftr-465	1072	38	advertising	advertising	NOUN
ftr-465	1072	39	income	income	NOUN
ftr-465	1072	40	is	be	AUX
ftr-465	1072	41	usually	usually	ADV
ftr-465	1072	42	a	a	DET
ftr-465	1072	43	radio	radio	NOUN
ftr-465	1072	44	station	station	NOUN
ftr-465	1072	45	's	's	PART
ftr-465	1072	46	only	only	ADJ
ftr-465	1072	47	income	income	NOUN
ftr-465	1072	48	.	.	PUNCT
ftr-465	1073	1	i	i	PRON
ftr-465	1073	2	d.	d.	PROPN
ftr-465	1073	3	additionally	additionally	ADV
ftr-465	1073	4	,	,	PUNCT
ftr-465	1073	5	although	although	SCONJ
ftr-465	1073	6	exempt	exempt	ADJ
ftr-465	1073	7	publications	publication	NOUN
ftr-465	1073	8	"	"	PUNCT
ftr-465	1073	9	compete	compete	VERB
ftr-465	1073	10	for	for	ADP
ftr-465	1073	11	advertising	advertising	NOUN
ftr-465	1073	12	,	,	PUNCT
ftr-465	1073	13	their	their	PRON
ftr-465	1073	14	income	income	NOUN
ftr-465	1073	15	from	from	ADP
ftr-465	1073	16	this	this	DET
ftr-465	1073	17	source	source	NOUN
ftr-465	1073	18	is	be	AUX
ftr-465	1073	19	necessarily	necessarily	ADV
ftr-465	1073	20	limited	limit	VERB
ftr-465	1073	21	by	by	ADP
ftr-465	1073	22	the	the	DET
ftr-465	1073	23	size	size	NOUN
ftr-465	1073	24	and	and	CCONJ
ftr-465	1073	25	quality	quality	NOUN
ftr-465	1073	26	of	of	ADP
ftr-465	1073	27	their	their	PRON
ftr-465	1073	28	readership	readership	NOUN
ftr-465	1073	29	.	.	PUNCT
ftr-465	1074	1	when	when	SCONJ
ftr-465	1074	2	a	a	DET
ftr-465	1074	3	publication	publication	NOUN
ftr-465	1074	4	like	like	ADP
ftr-465	1074	5	the	the	DET
ftr-465	1074	6	national	national	PROPN
ftr-465	1074	7	geographic	geographic	PROPN
ftr-465	1074	8	magazine	magazine	NOUN
ftr-465	1074	9	expands	expand	VERB
ftr-465	1074	10	,	,	PUNCT
ftr-465	1074	11	the	the	DET
ftr-465	1074	12	expansion	expansion	NOUN
ftr-465	1074	13	would	would	AUX
ftr-465	1074	14	presumably	presumably	ADV
ftr-465	1074	15	serve	serve	VERB
ftr-465	1074	16	the	the	DET
ftr-465	1074	17	purpose	purpose	NOUN
ftr-465	1074	18	for	for	ADP
ftr-465	1074	19	which	which	PRON
ftr-465	1074	20	the	the	DET
ftr-465	1074	21	geographic	geographic	ADJ
ftr-465	1074	22	society	society	NOUN
ftr-465	1074	23	was	be	AUX
ftr-465	1074	24	granted	grant	VERB
ftr-465	1074	25	its	its	PRON
ftr-465	1074	26	tax	tax	NOUN
ftr-465	1074	27	exemption	exemption	NOUN
ftr-465	1074	28	.	.	PUNCT
ftr-465	1074	29	"	"	PUNCT
ftr-465	1075	1	i	i	PRON
ftr-465	1075	2	d.	d.	PROPN
ftr-465	1075	3	at	at	ADP
ftr-465	1075	4	1291	1291	NUM
ftr-465	1075	5	-	-	SYM
ftr-465	1075	6	92	92	NUM
ftr-465	1075	7	.	.	PUNCT
ftr-465	1076	1	nevertheless	nevertheless	ADV
ftr-465	1076	2	.	.	PUNCT
ftr-465	1077	1	the	the	DET
ftr-465	1077	2	author	author	NOUN
ftr-465	1077	3	finds	find	VERB
ftr-465	1077	4	the	the	DET
ftr-465	1077	5	fragmentation	fragmentation	NOUN
ftr-465	1077	6	provisions	provision	NOUN
ftr-465	1077	7	of	of	ADP
ftr-465	1077	8	the	the	DET
ftr-465	1077	9	1967	1967	NUM
ftr-465	1077	10	regulations	regulation	NOUN
ftr-465	1077	11	acceptable	acceptable	ADJ
ftr-465	1077	12	because	because	SCONJ
ftr-465	1077	13	the	the	DET
ftr-465	1077	14	tax	tax	NOUN
ftr-465	1077	15	will	will	AUX
ftr-465	1077	16	only	only	ADV
ftr-465	1077	17	apply	apply	VERB
ftr-465	1077	18	to	to	ADP
ftr-465	1077	19	publications	publication	NOUN
ftr-465	1077	20	whose	whose	DET
ftr-465	1077	21	total	total	ADJ
ftr-465	1077	22	subscription	subscription	NOUN
ftr-465	1077	23	and	and	CCONJ
ftr-465	1077	24	advertising	advertising	NOUN
ftr-465	1077	25	income	income	NOUN
ftr-465	1077	26	exceed	exceed	VERB
ftr-465	1077	27	expenses	expense	NOUN
ftr-465	1077	28	.	.	PUNCT
ftr-465	1078	1	i	i	PRON
ftr-465	1078	2	d.	d.	PROPN
ftr-465	1078	3	at	at	ADP
ftr-465	1078	4	1292	1292	NUM
ftr-465	1078	5	.	.	PUNCT
ftr-465	1079	1	159	159	NUM
ftr-465	1079	2	.	.	PUNCT
ftr-465	1080	1	in	in	ADP
ftr-465	1080	2	1968	1968	NUM
ftr-465	1080	3	the	the	DET
ftr-465	1080	4	senate	senate	PROPN
ftr-465	1080	5	approved	approve	VERB
ftr-465	1080	6	a	a	DET
ftr-465	1080	7	measure	measure	NOUN
ftr-465	1080	8	to	to	PART
ftr-465	1080	9	exempt	exempt	VERB
ftr-465	1080	10	advertising	advertising	NOUN
ftr-465	1080	11	revenue	revenue	NOUN
ftr-465	1080	12	in	in	ADP
ftr-465	1080	13	exempt	exempt	ADJ
ftr-465	1080	14	journals	journal	NOUN
ftr-465	1080	15	,	,	PUNCT
ftr-465	1080	16	but	but	CCONJ
ftr-465	1080	17	the	the	DET
ftr-465	1080	18	conference	conference	NOUN
ftr-465	1080	19	committee	committee	NOUN
ftr-465	1080	20	eliminated	eliminate	VERB
ftr-465	1080	21	it	it	PRON
ftr-465	1080	22	.	.	PUNCT
ftr-465	1081	1	the	the	DET
ftr-465	1081	2	senate	senate	PROPN
ftr-465	1081	3	also	also	ADV
ftr-465	1081	4	voted	vote	VERB
ftr-465	1081	5	down	down	ADP
ftr-465	1081	6	a	a	DET
ftr-465	1081	7	measure	measure	NOUN
ftr-465	1081	8	to	to	PART
ftr-465	1081	9	delay	delay	VERB
ftr-465	1081	10	application	application	NOUN
ftr-465	1081	11	of	of	ADP
ftr-465	1081	12	the	the	DET
ftr-465	1081	13	new	new	ADJ
ftr-465	1081	14	regulations	regulation	NOUN
ftr-465	1081	15	for	for	ADP
ftr-465	1081	16	a	a	DET
ftr-465	1081	17	period	period	NOUN
ftr-465	1081	18	of	of	ADP
ftr-465	1081	19	one	one	NUM
ftr-465	1081	20	year	year	NOUN
ftr-465	1081	21	.	.	PUNCT
ftr-465	1082	1	s.	s.	PROPN
ftr-465	1082	2	rep	rep	PROPN
ftr-465	1082	3	.	.	PROPN
ftr-465	1083	1	no	no	PROPN
ftr-465	1083	2	.	.	NOUN
ftr-465	1083	3	1497	1497	NUM
ftr-465	1083	4	,	,	PUNCT
ftr-465	1083	5	90th	90th	ADJ
ftr-465	1083	6	cong	cong	NOUN
ftr-465	1083	7	.	.	PROPN
ftr-465	1083	8	,	,	PUNCT
ftr-465	1083	9	2d	2d	PROPN
ftr-465	1083	10	sess	sess	NOUN
ftr-465	1083	11	.	.	PUNCT
ftr-465	1084	1	11	11	NUM
ftr-465	1084	2	(	(	PUNCT
ftr-465	1084	3	1968	1968	NUM
ftr-465	1084	4	)	)	PUNCT
ftr-465	1084	5	.	.	PUNCT
ftr-465	1085	1	in	in	ADP
ftr-465	1085	2	referring	refer	VERB
ftr-465	1085	3	to	to	ADP
ftr-465	1085	4	the	the	DET
ftr-465	1085	5	1967	1967	NUM
ftr-465	1085	6	regulations	regulation	NOUN
ftr-465	1085	7	.	.	PUNCT
ftr-465	1086	1	the	the	DET
ftr-465	1086	2	house	house	PROPN
ftr-465	1086	3	committee	committee	PROPN
ftr-465	1086	4	on	on	ADP
ftr-465	1086	5	ways	way	NOUN
ftr-465	1086	6	and	and	CCONJ
ftr-465	1086	7	means	mean	VERB
ftr-465	1086	8	considering	consider	VERB
ftr-465	1086	9	the	the	DET
ftr-465	1086	10	1969	1969	NUM
ftr-465	1086	11	tax	tax	NOUN
ftr-465	1086	12	reform	reform	NOUN
ftr-465	1086	13	act	act	NOUN
ftr-465	1086	14	commented	comment	VERB
ftr-465	1086	15	:	:	PUNCT
ftr-465	1086	16	in	in	ADP
ftr-465	1086	17	general	general	ADJ
ftr-465	1086	18	,	,	PUNCT
ftr-465	1086	19	[	[	X
ftr-465	1086	20	your	your	PRON
ftr-465	1086	21	committee	committee	NOUN
ftr-465	1086	22	]	]	PUNCT
ftr-465	1086	23	is	be	AUX
ftr-465	1086	24	in	in	ADP
ftr-465	1086	25	agreement	agreement	NOUN
ftr-465	1086	26	with	with	ADP
ftr-465	1086	27	the	the	DET
ftr-465	1086	28	purpose	purpose	NOUN
ftr-465	1086	29	of	of	ADP
ftr-465	1086	30	the	the	DET
ftr-465	1086	31	regulations	regulation	NOUN
ftr-465	1086	32	.	.	PUNCT
ftr-465	1087	1	your	your	PRON
ftr-465	1087	2	committee	committee	NOUN
ftr-465	1087	3	believes	believe	VERB
ftr-465	1087	4	that	that	SCONJ
ftr-465	1087	5	a	a	DET
ftr-465	1087	6	business	business	NOUN
ftr-465	1087	7	competing	compete	VERB
ftr-465	1087	8	with	with	ADP
ftr-465	1087	9	taxpaying	taxpaying	NOUN
ftr-465	1087	10	organizations	organization	NOUN
ftr-465	1087	11	should	should	AUX
ftr-465	1087	12	not	not	PART
ftr-465	1087	13	be	be	AUX
ftr-465	1087	14	granted	grant	VERB
ftr-465	1087	15	an	an	DET
ftr-465	1087	16	unfair	unfair	ADJ
ftr-465	1087	17	competitive	competitive	ADJ
ftr-465	1087	18	advantage	advantage	NOUN
ftr-465	1087	19	by	by	ADP
ftr-465	1087	20	operating	operate	VERB
ftr-465	1087	21	tax	tax	NOUN
ftr-465	1087	22	free	free	ADJ
ftr-465	1087	23	unless	unless	SCONJ
ftr-465	1087	24	the	the	DET
ftr-465	1087	25	business	business	NOUN
ftr-465	1087	26	contributes	contribute	VERB
ftr-465	1087	27	importantly	importantly	ADV
ftr-465	1087	28	to	to	ADP
ftr-465	1087	29	the	the	DET
ftr-465	1087	30	exempt	exempt	ADJ
ftr-465	1087	31	function	function	NOUN
ftr-465	1087	32	.	.	PUNCT
ftr-465	1088	1	it	it	PRON
ftr-465	1088	2	has	have	AUX
ftr-465	1088	3	concluded	conclude	VERB
ftr-465	1088	4	that	that	SCONJ
ftr-465	1088	5	by	by	ADP
ftr-465	1088	6	this	this	DET
ftr-465	1088	7	standard	standard	NOUN
ftr-465	1088	8	,	,	PUNCT
ftr-465	1088	9	advertising	advertising	NOUN
ftr-465	1088	10	in	in	ADP
ftr-465	1088	11	a	a	DET
ftr-465	1088	12	journal	journal	NOUN
ftr-465	1088	13	published	publish	VERB
ftr-465	1088	14	by	by	ADP
ftr-465	1088	15	an	an	DET
ftr-465	1088	16	exempt	exempt	ADJ
ftr-465	1088	17	organization	organization	NOUN
ftr-465	1088	18	is	be	AUX
ftr-465	1088	19	not	not	PART
ftr-465	1088	20	related	relate	VERB
ftr-465	1088	21	to	to	ADP
ftr-465	1088	22	the	the	DET
ftr-465	1088	23	organization	organization	NOUN
ftr-465	1088	24	's	's	PART
ftr-465	1088	25	exempt	exempt	ADJ
ftr-465	1088	26	functions	function	NOUN
ftr-465	1088	27	,	,	PUNCT
ftr-465	1088	28	and	and	CCONJ
ftr-465	1088	29	therefore	therefore	ADV
ftr-465	1088	30	it	it	PRON
ftr-465	1088	31	believes	believe	VERB
ftr-465	1088	32	that	that	SCONJ
ftr-465	1088	33	this	this	DET
ftr-465	1088	34	income	income	NOUN
ftr-465	1088	35	should	should	AUX
ftr-465	1088	36	be	be	AUX
ftr-465	1088	37	taxed	tax	VERB
ftr-465	1088	38	.	.	PUNCT
ftr-465	1089	1	h.r	h.r	PROPN
ftr-465	1089	2	.	.	PROPN
ftr-465	1089	3	rep	rep	PROPN
ftr-465	1089	4	.	.	PROPN
ftr-465	1090	1	no	no	INTJ
ftr-465	1090	2	.	.	NOUN
ftr-465	1091	1	413	413	NUM
ftr-465	1091	2	,	,	PUNCT
ftr-465	1091	3	supra	supra	NOUN
ftr-465	1091	4	note	note	NOUN
ftr-465	1091	5	102	102	NUM
ftr-465	1091	6	,	,	PUNCT
ftr-465	1091	7	at	at	ADP
ftr-465	1091	8	50	50	NUM
ftr-465	1091	9	,	,	PUNCT
ftr-465	1091	10	reprinted	reprint	VERB
ftr-465	1091	11	in	in	ADP
ftr-465	1091	12	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-465	1091	13	.	.	PUNCT
ftr-465	1092	1	at	at	ADP
ftr-465	1092	2	1695	1695	NUM
ftr-465	1092	3	.	.	PUNCT
ftr-465	1093	1	19961	19961	NUM
ftr-465	1093	2	florida	florida	PROPN
ftr-465	1093	3	tax	tax	NOUN
ftr-465	1093	4	review	review	NOUN
ftr-465	1093	5	business	business	NOUN
ftr-465	1093	6	merely	merely	ADV
ftr-465	1093	7	because	because	SCONJ
ftr-465	1093	8	it	it	PRON
ftr-465	1093	9	is	be	AUX
ftr-465	1093	10	carried	carry	VERB
ftr-465	1093	11	on	on	ADP
ftr-465	1093	12	within	within	ADP
ftr-465	1093	13	a	a	DET
ftr-465	1093	14	larger	large	ADJ
ftr-465	1093	15	aggregate	aggregate	NOUN
ftr-465	1093	16	of	of	ADP
ftr-465	1093	17	similar	similar	ADJ
ftr-465	1093	18	activities	activity	NOUN
ftr-465	1093	19	or	or	CCONJ
ftr-465	1093	20	within	within	ADP
ftr-465	1093	21	a	a	DET
ftr-465	1093	22	larger	large	ADJ
ftr-465	1093	23	complex	complex	NOUN
ftr-465	1093	24	of	of	ADP
ftr-465	1093	25	other	other	ADJ
ftr-465	1093	26	endeavors	endeavor	NOUN
ftr-465	1093	27	which	which	PRON
ftr-465	1093	28	may	may	AUX
ftr-465	1093	29	,	,	PUNCT
ftr-465	1093	30	or	or	CCONJ
ftr-465	1093	31	may	may	AUX
ftr-465	1093	32	not	not	PART
ftr-465	1093	33	,	,	PUNCT
ftr-465	1093	34	be	be	AUX
ftr-465	1093	35	related	relate	VERB
ftr-465	1093	36	to	to	ADP
ftr-465	1093	37	the	the	DET
ftr-465	1093	38	exempt	exempt	ADJ
ftr-465	1093	39	purposes	purpose	NOUN
ftr-465	1093	40	of	of	ADP
ftr-465	1093	41	the	the	DET
ftr-465	1093	42	organization	organization	NOUN
ftr-465	1093	43	.	.	PUNCT
ftr-465	1094	1	where	where	SCONJ
ftr-465	1094	2	an	an	DET
ftr-465	1094	3	activity	activity	NOUN
ftr-465	1094	4	carried	carry	VERB
ftr-465	1094	5	on	on	ADP
ftr-465	1094	6	for	for	ADP
ftr-465	1094	7	profit	profit	NOUN
ftr-465	1094	8	constitutes	constitute	VERB
ftr-465	1094	9	an	an	DET
ftr-465	1094	10	unrelated	unrelated	ADJ
ftr-465	1094	11	trade	trade	NOUN
ftr-465	1094	12	or	or	CCONJ
ftr-465	1094	13	business	business	NOUN
ftr-465	1094	14	,	,	PUNCT
ftr-465	1094	15	no	no	DET
ftr-465	1094	16	part	part	NOUN
ftr-465	1094	17	of	of	ADP
ftr-465	1094	18	such	such	ADJ
ftr-465	1094	19	trade	trade	NOUN
ftr-465	1094	20	or	or	CCONJ
ftr-465	1094	21	business	business	NOUN
ftr-465	1094	22	shall	shall	AUX
ftr-465	1094	23	be	be	AUX
ftr-465	1094	24	excluded	exclude	VERB
ftr-465	1094	25	from	from	ADP
ftr-465	1094	26	such	such	ADJ
ftr-465	1094	27	classification	classification	NOUN
ftr-465	1094	28	merely	merely	ADV
ftr-465	1094	29	because	because	SCONJ
ftr-465	1094	30	it	it	PRON
ftr-465	1094	31	does	do	AUX
ftr-465	1094	32	not	not	PART
ftr-465	1094	33	result	result	VERB
ftr-465	1094	34	in	in	ADP
ftr-465	1094	35	profit	profit	NOUN
ftr-465	1094	36	.	.	PUNCT
ftr-465	1095	1	160	160	NUM
ftr-465	1095	2	although	although	SCONJ
ftr-465	1095	3	the	the	DET
ftr-465	1095	4	supreme	supreme	PROPN
ftr-465	1095	5	court	court	PROPN
ftr-465	1095	6	in	in	ADP
ftr-465	1095	7	united	united	PROPN
ftr-465	1095	8	states	states	PROPN
ftr-465	1095	9	v.	v.	ADP
ftr-465	1095	10	american	american	PROPN
ftr-465	1095	11	bar	bar	PROPN
ftr-465	1095	12	endowment	endowment	NOUN
ftr-465	1095	13	6	6	NUM
ftr-465	1095	14	'	'	PUNCT
ftr-465	1095	15	refers	refer	VERB
ftr-465	1095	16	to	to	ADP
ftr-465	1095	17	the	the	DET
ftr-465	1095	18	first	first	ADJ
ftr-465	1095	19	sentence	sentence	NOUN
ftr-465	1095	20	of	of	ADP
ftr-465	1095	21	subsection	subsection	NOUN
ftr-465	1095	22	513(c	513(c	PROPN
ftr-465	1095	23	)	)	PUNCT
ftr-465	1095	24	as	as	ADP
ftr-465	1095	25	defining	define	VERB
ftr-465	1095	26	a	a	DET
ftr-465	1095	27	trade	trade	NOUN
ftr-465	1095	28	or	or	CCONJ
ftr-465	1095	29	business	business	NOUN
ftr-465	1095	30	,	,	PUNCT
ftr-465	1095	31	16	16	NUM
ftr-465	1095	32	the	the	DET
ftr-465	1095	33	language	language	NOUN
ftr-465	1095	34	is	be	AUX
ftr-465	1095	35	presumably	presumably	ADV
ftr-465	1095	36	not	not	PART
ftr-465	1095	37	intended	intend	VERB
ftr-465	1095	38	as	as	ADP
ftr-465	1095	39	an	an	DET
ftr-465	1095	40	allencompassing	allencompassing	NOUN
ftr-465	1095	41	definition	definition	NOUN
ftr-465	1095	42	for	for	ADP
ftr-465	1095	43	purposes	purpose	NOUN
ftr-465	1095	44	of	of	ADP
ftr-465	1095	45	a	a	DET
ftr-465	1095	46	tax	tax	NOUN
ftr-465	1095	47	on	on	ADP
ftr-465	1095	48	unrelated	unrelated	ADJ
ftr-465	1095	49	trade	trade	NOUN
ftr-465	1095	50	or	or	CCONJ
ftr-465	1095	51	business	business	NOUN
ftr-465	1095	52	.	.	PUNCT
ftr-465	1096	1	the	the	DET
ftr-465	1096	2	word	word	NOUN
ftr-465	1096	3	"	"	PUNCT
ftr-465	1096	4	includes	include	VERB
ftr-465	1096	5	"	"	PUNCT
ftr-465	1096	6	in	in	ADP
ftr-465	1096	7	the	the	DET
ftr-465	1096	8	first	first	ADJ
ftr-465	1096	9	sentence	sentence	NOUN
ftr-465	1096	10	,	,	PUNCT
ftr-465	1096	11	as	as	SCONJ
ftr-465	1096	12	originally	originally	ADV
ftr-465	1096	13	appearing	appear	VERB
ftr-465	1096	14	in	in	ADP
ftr-465	1096	15	the	the	DET
ftr-465	1096	16	1967	1967	NUM
ftr-465	1096	17	regulations	regulation	NOUN
ftr-465	1096	18	,	,	PUNCT
ftr-465	1096	19	most	most	ADV
ftr-465	1096	20	likely	likely	ADV
ftr-465	1096	21	is	be	AUX
ftr-465	1096	22	directed	direct	VERB
ftr-465	1096	23	at	at	ADP
ftr-465	1096	24	including	include	VERB
ftr-465	1096	25	a	a	DET
ftr-465	1096	26	component	component	NOUN
ftr-465	1096	27	part	part	NOUN
ftr-465	1096	28	of	of	ADP
ftr-465	1096	29	an	an	DET
ftr-465	1096	30	integrated	integrated	ADJ
ftr-465	1096	31	business	business	NOUN
ftr-465	1096	32	,	,	PUNCT
ftr-465	1096	33	i.e.	i.e.	X
ftr-465	1096	34	,	,	PUNCT
ftr-465	1096	35	an	an	DET
ftr-465	1096	36	activity	activity	NOUN
ftr-465	1096	37	,	,	PUNCT
ftr-465	1096	38	within	within	ADP
ftr-465	1096	39	the	the	DET
ftr-465	1096	40	grasp	grasp	NOUN
ftr-465	1096	41	of	of	ADP
ftr-465	1096	42	the	the	DET
ftr-465	1096	43	tax	tax	NOUN
ftr-465	1096	44	as	as	ADV
ftr-465	1096	45	well	well	ADV
ftr-465	1096	46	as	as	ADP
ftr-465	1096	47	a	a	DET
ftr-465	1096	48	whole	whole	ADJ
ftr-465	1096	49	business	business	NOUN
ftr-465	1096	50	.	.	PUNCT
ftr-465	1097	1	keen	keen	ADJ
ftr-465	1097	2	on	on	ADP
ftr-465	1097	3	wheeling	wheel	VERB
ftr-465	1097	4	integrated	integrated	ADJ
ftr-465	1097	5	businesses	business	NOUN
ftr-465	1097	6	into	into	ADP
ftr-465	1097	7	the	the	DET
ftr-465	1097	8	operating	operating	NOUN
ftr-465	1097	9	room	room	NOUN
ftr-465	1097	10	for	for	ADP
ftr-465	1097	11	obligatory	obligatory	ADJ
ftr-465	1097	12	surgery	surgery	NOUN
ftr-465	1097	13	,	,	PUNCT
ftr-465	1097	14	the	the	DET
ftr-465	1097	15	1969	1969	NUM
ftr-465	1097	16	congress	congress	PROPN
ftr-465	1097	17	unfortunately	unfortunately	ADV
ftr-465	1097	18	codified	codify	VERB
ftr-465	1097	19	the	the	DET
ftr-465	1097	20	ambiguity	ambiguity	NOUN
ftr-465	1097	21	of	of	ADP
ftr-465	1097	22	the	the	DET
ftr-465	1097	23	word	word	NOUN
ftr-465	1097	24	"	"	PUNCT
ftr-465	1097	25	income	income	NOUN
ftr-465	1097	26	"	"	PUNCT
ftr-465	1097	27	in	in	ADP
ftr-465	1097	28	the	the	DET
ftr-465	1097	29	first	first	ADJ
ftr-465	1097	30	sentence	sentence	NOUN
ftr-465	1097	31	as	as	ADV
ftr-465	1097	32	well	well	ADV
ftr-465	1097	33	.	.	PUNCT
ftr-465	1098	1	does	do	AUX
ftr-465	1098	2	the	the	DET
ftr-465	1098	3	use	use	NOUN
ftr-465	1098	4	of	of	ADP
ftr-465	1098	5	the	the	DET
ftr-465	1098	6	word	word	NOUN
ftr-465	1098	7	"	"	PUNCT
ftr-465	1098	8	profit	profit	NOUN
ftr-465	1098	9	"	"	PUNCT
ftr-465	1098	10	in	in	ADP
ftr-465	1098	11	the	the	DET
ftr-465	1098	12	third	third	ADJ
ftr-465	1098	13	sentence	sentence	NOUN
ftr-465	1098	14	indicate	indicate	VERB
ftr-465	1098	15	that	that	SCONJ
ftr-465	1098	16	congress	congress	PROPN
ftr-465	1098	17	knew	know	VERB
ftr-465	1098	18	the	the	DET
ftr-465	1098	19	difference	difference	NOUN
ftr-465	1098	20	between	between	ADP
ftr-465	1098	21	"	"	PUNCT
ftr-465	1098	22	income	income	NOUN
ftr-465	1098	23	"	"	PUNCT
ftr-465	1098	24	and	and	CCONJ
ftr-465	1098	25	"	"	PUNCT
ftr-465	1098	26	profit	profit	NOUN
ftr-465	1098	27	"	"	PUNCT
ftr-465	1098	28	and	and	CCONJ
ftr-465	1098	29	deliberately	deliberately	ADV
ftr-465	1098	30	chose	choose	VERB
ftr-465	1098	31	not	not	PART
ftr-465	1098	32	to	to	PART
ftr-465	1098	33	use	use	VERB
ftr-465	1098	34	"	"	PUNCT
ftr-465	1098	35	profit	profit	NOUN
ftr-465	1098	36	"	"	PUNCT
ftr-465	1098	37	in	in	ADP
ftr-465	1098	38	the	the	DET
ftr-465	1098	39	first	first	ADJ
ftr-465	1098	40	sentence	sentence	NOUN
ftr-465	1098	41	?	?	PUNCT
ftr-465	1099	1	is	be	AUX
ftr-465	1099	2	the	the	DET
ftr-465	1099	3	word	word	NOUN
ftr-465	1099	4	"	"	PUNCT
ftr-465	1099	5	profit	profit	NOUN
ftr-465	1099	6	"	"	PUNCT
ftr-465	1099	7	associated	associate	VERB
ftr-465	1099	8	only	only	ADV
ftr-465	1099	9	with	with	ADP
ftr-465	1099	10	an	an	DET
ftr-465	1099	11	unrelated	unrelated	ADJ
ftr-465	1099	12	trade	trade	NOUN
ftr-465	1099	13	or	or	CCONJ
ftr-465	1099	14	business	business	NOUN
ftr-465	1099	15	,	,	PUNCT
ftr-465	1099	16	whereas	whereas	SCONJ
ftr-465	1099	17	"	"	PUNCT
ftr-465	1099	18	income	income	NOUN
ftr-465	1099	19	"	"	PUNCT
ftr-465	1099	20	is	be	AUX
ftr-465	1099	21	associated	associate	VERB
ftr-465	1099	22	with	with	ADP
ftr-465	1099	23	any	any	DET
ftr-465	1099	24	trade	trade	NOUN
ftr-465	1099	25	or	or	CCONJ
ftr-465	1099	26	business	business	NOUN
ftr-465	1099	27	,	,	PUNCT
ftr-465	1099	28	related	related	ADJ
ftr-465	1099	29	or	or	CCONJ
ftr-465	1099	30	unrelated	unrelated	ADJ
ftr-465	1099	31	?	?	PUNCT
ftr-465	1100	1	or	or	CCONJ
ftr-465	1100	2	,	,	PUNCT
ftr-465	1100	3	is	be	AUX
ftr-465	1100	4	subsection	subsection	NOUN
ftr-465	1100	5	513(c	513(c	PROPN
ftr-465	1100	6	)	)	PUNCT
ftr-465	1100	7	simply	simply	ADV
ftr-465	1100	8	using	use	VERB
ftr-465	1100	9	the	the	DET
ftr-465	1100	10	two	two	NUM
ftr-465	1100	11	words	word	NOUN
ftr-465	1100	12	"	"	PUNCT
ftr-465	1100	13	income	income	NOUN
ftr-465	1100	14	"	"	PUNCT
ftr-465	1100	15	and	and	CCONJ
ftr-465	1100	16	"	"	PUNCT
ftr-465	1100	17	profit	profit	NOUN
ftr-465	1100	18	"	"	PUNCT
ftr-465	1100	19	interchangeably?'63	interchangeably?'63	PROPN
ftr-465	1100	20	160	160	NUM
ftr-465	1100	21	.	.	PUNCT
ftr-465	1101	1	irc	irc	PROPN
ftr-465	1101	2	§	§	PROPN
ftr-465	1101	3	513(c	513(c	PROPN
ftr-465	1101	4	)	)	PUNCT
ftr-465	1101	5	.	.	PUNCT
ftr-465	1102	1	section	section	NOUN
ftr-465	1102	2	513(c	513(c	PROPN
ftr-465	1102	3	)	)	PUNCT
ftr-465	1102	4	was	be	AUX
ftr-465	1102	5	added	add	VERB
ftr-465	1102	6	by	by	ADP
ftr-465	1102	7	the	the	DET
ftr-465	1102	8	tax	tax	NOUN
ftr-465	1102	9	reform	reform	NOUN
ftr-465	1102	10	act	act	NOUN
ftr-465	1102	11	of	of	ADP
ftr-465	1102	12	1969	1969	NUM
ftr-465	1102	13	.	.	PUNCT
ftr-465	1103	1	see	see	VERB
ftr-465	1103	2	tax	tax	NOUN
ftr-465	1103	3	reform	reform	NOUN
ftr-465	1103	4	act	act	NOUN
ftr-465	1103	5	of	of	ADP
ftr-465	1103	6	1969	1969	NUM
ftr-465	1103	7	,	,	PUNCT
ftr-465	1103	8	pub	pub	NOUN
ftr-465	1103	9	.	.	PUNCT
ftr-465	1104	1	l.	l.	PROPN
ftr-465	1104	2	no	no	INTJ
ftr-465	1104	3	.	.	PROPN
ftr-465	1105	1	91	91	NUM
ftr-465	1105	2	-	-	SYM
ftr-465	1105	3	172	172	NUM
ftr-465	1105	4	,	,	PUNCT
ftr-465	1105	5	§	§	PROPN
ftr-465	1105	6	502(c	502(c	PROPN
ftr-465	1105	7	)	)	PUNCT
ftr-465	1105	8	,	,	PUNCT
ftr-465	1105	9	83	83	NUM
ftr-465	1105	10	stat	stat	NOUN
ftr-465	1105	11	.	.	PUNCT
ftr-465	1106	1	487	487	NUM
ftr-465	1106	2	,	,	PUNCT
ftr-465	1106	3	576	576	NUM
ftr-465	1106	4	.	.	PUNCT
ftr-465	1107	1	the	the	DET
ftr-465	1107	2	supreme	supreme	PROPN
ftr-465	1107	3	court	court	PROPN
ftr-465	1107	4	,	,	PUNCT
ftr-465	1107	5	in	in	ADP
ftr-465	1107	6	united	united	PROPN
ftr-465	1107	7	states	states	PROPN
ftr-465	1107	8	v.	v.	PROPN
ftr-465	1107	9	american	american	PROPN
ftr-465	1107	10	college	college	PROPN
ftr-465	1107	11	of	of	ADP
ftr-465	1107	12	physicians	physician	NOUN
ftr-465	1107	13	,	,	PUNCT
ftr-465	1107	14	475	475	NUM
ftr-465	1107	15	u.s	u.s	PROPN
ftr-465	1107	16	.	.	PROPN
ftr-465	1107	17	834	834	NUM
ftr-465	1107	18	(	(	PUNCT
ftr-465	1107	19	1986	1986	NUM
ftr-465	1107	20	)	)	PUNCT
ftr-465	1107	21	,	,	PUNCT
ftr-465	1107	22	did	do	AUX
ftr-465	1107	23	not	not	PART
ftr-465	1107	24	challenge	challenge	VERB
ftr-465	1107	25	the	the	DET
ftr-465	1107	26	validity	validity	NOUN
ftr-465	1107	27	of	of	ADP
ftr-465	1107	28	the	the	DET
ftr-465	1107	29	fragmentation	fragmentation	NOUN
ftr-465	1107	30	rationale	rationale	NOUN
ftr-465	1107	31	embodied	embody	VERB
ftr-465	1107	32	in	in	ADP
ftr-465	1107	33	§	§	PROPN
ftr-465	1107	34	513(c	513(c	PROPN
ftr-465	1107	35	)	)	PUNCT
ftr-465	1107	36	.	.	PUNCT
ftr-465	1108	1	161	161	NUM
ftr-465	1108	2	.	.	X
ftr-465	1108	3	477	477	NUM
ftr-465	1109	1	u.s	u.s	PROPN
ftr-465	1109	2	.	.	PROPN
ftr-465	1109	3	105	105	NUM
ftr-465	1109	4	(	(	PUNCT
ftr-465	1109	5	1986	1986	NUM
ftr-465	1109	6	)	)	PUNCT
ftr-465	1109	7	.	.	PUNCT
ftr-465	1110	1	162	162	NUM
ftr-465	1110	2	.	.	PUNCT
ftr-465	1111	1	i	i	PRON
ftr-465	1111	2	d.	d.	PROPN
ftr-465	1111	3	at	at	ADP
ftr-465	1111	4	110	110	NUM
ftr-465	1111	5	.	.	PUNCT
ftr-465	1111	6	163	163	NUM
ftr-465	1111	7	.	.	PUNCT
ftr-465	1112	1	the	the	DET
ftr-465	1112	2	senate	senate	PROPN
ftr-465	1112	3	committee	committee	PROPN
ftr-465	1112	4	on	on	ADP
ftr-465	1112	5	finance	finance	NOUN
ftr-465	1112	6	drafted	draft	VERB
ftr-465	1112	7	§	§	PROPN
ftr-465	1112	8	513(c	513(c	PROPN
ftr-465	1112	9	)	)	PUNCT
ftr-465	1112	10	in	in	ADP
ftr-465	1112	11	narrower	narrow	ADJ
ftr-465	1112	12	terms	term	NOUN
ftr-465	1112	13	,	,	PUNCT
ftr-465	1112	14	to	to	PART
ftr-465	1112	15	be	be	AUX
ftr-465	1112	16	limited	limit	VERB
ftr-465	1112	17	to	to	ADP
ftr-465	1112	18	advertising	advertise	VERB
ftr-465	1112	19	in	in	ADP
ftr-465	1112	20	otherwise	otherwise	ADV
ftr-465	1112	21	exempt	exempt	ADJ
ftr-465	1112	22	journals	journal	NOUN
ftr-465	1112	23	,	,	PUNCT
ftr-465	1112	24	a	a	DET
ftr-465	1112	25	sale	sale	NOUN
ftr-465	1112	26	by	by	ADP
ftr-465	1112	27	a	a	DET
ftr-465	1112	28	hospital	hospital	NOUN
ftr-465	1112	29	pharmacy	pharmacy	NOUN
ftr-465	1112	30	of	of	ADP
ftr-465	1112	31	drugs	drug	NOUN
ftr-465	1112	32	to	to	ADP
ftr-465	1112	33	persons	person	NOUN
ftr-465	1112	34	other	other	ADJ
ftr-465	1112	35	than	than	ADP
ftr-465	1112	36	hospital	hospital	NOUN
ftr-465	1112	37	patients	patient	NOUN
ftr-465	1112	38	,	,	PUNCT
ftr-465	1112	39	and	and	CCONJ
ftr-465	1112	40	the	the	DET
ftr-465	1112	41	operation	operation	NOUN
ftr-465	1112	42	of	of	ADP
ftr-465	1112	43	a	a	DET
ftr-465	1112	44	race	race	NOUN
ftr-465	1112	45	track	track	NOUN
ftr-465	1112	46	by	by	ADP
ftr-465	1112	47	an	an	DET
ftr-465	1112	48	exempt	exempt	ADJ
ftr-465	1112	49	organization	organization	NOUN
ftr-465	1112	50	.	.	PUNCT
ftr-465	1113	1	s.	s.	PROPN
ftr-465	1113	2	rep	rep	PROPN
ftr-465	1113	3	.	.	PROPN
ftr-465	1113	4	no	no	PROPN
ftr-465	1113	5	.	.	PROPN
ftr-465	1113	6	552	552	NUM
ftr-465	1113	7	,	,	PUNCT
ftr-465	1113	8	supra	supra	NOUN
ftr-465	1113	9	note	note	NOUN
ftr-465	1113	10	100	100	NUM
ftr-465	1113	11	,	,	PUNCT
ftr-465	1113	12	at	at	ADP
ftr-465	1113	13	76	76	NUM
ftr-465	1113	14	,	,	PUNCT
ftr-465	1113	15	reprinted	reprint	VERB
ftr-465	1113	16	in	in	ADP
ftr-465	1113	17	1969	1969	NUM
ftr-465	1113	18	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-465	1113	19	.	.	PUNCT
ftr-465	1114	1	at	at	ADP
ftr-465	1114	2	2104	2104	NUM
ftr-465	1114	3	.	.	PUNCT
ftr-465	1115	1	the	the	DET
ftr-465	1115	2	senate	senate	PROPN
ftr-465	1115	3	committee	committee	PROPN
ftr-465	1115	4	interpreted	interpret	VERB
ftr-465	1115	5	"	"	PUNCT
ftr-465	1115	6	an	an	DET
ftr-465	1115	7	activity	activity	NOUN
ftr-465	1115	8	carried	carry	VERB
ftr-465	1115	9	on	on	ADP
ftr-465	1115	10	for	for	ADP
ftr-465	1115	11	the	the	DET
ftr-465	1115	12	production	production	NOUN
ftr-465	1115	13	of	of	ADP
ftr-465	1115	14	income	income	NOUN
ftr-465	1115	15	"	"	PUNCT
ftr-465	1115	16	to	to	PART
ftr-465	1115	17	mean	mean	VERB
ftr-465	1115	18	"	"	PUNCT
ftr-465	1115	19	net	net	ADJ
ftr-465	1115	20	income	income	NOUN
ftr-465	1115	21	.	.	PUNCT
ftr-465	1115	22	"	"	PUNCT
ftr-465	1116	1	the	the	DET
ftr-465	1116	2	senate	senate	PROPN
ftr-465	1116	3	committee	committee	PROPN
ftr-465	1116	4	further	far	ADV
ftr-465	1116	5	stated	state	VERB
ftr-465	1116	6	:	:	PUNCT
ftr-465	1116	7	under	under	ADP
ftr-465	1116	8	both	both	CCONJ
ftr-465	1116	9	the	the	DET
ftr-465	1116	10	house	house	PROPN
ftr-465	1116	11	and	and	CCONJ
ftr-465	1116	12	committee	committee	NOUN
ftr-465	1116	13	versions	version	NOUN
ftr-465	1116	14	of	of	ADP
ftr-465	1116	15	the	the	DET
ftr-465	1116	16	bill	bill	NOUN
ftr-465	1116	17	,	,	PUNCT
ftr-465	1116	18	an	an	DET
ftr-465	1116	19	organization	organization	NOUN
ftr-465	1116	20	which	which	PRON
ftr-465	1116	21	publishes	publish	VERB
ftr-465	1116	22	more	more	ADJ
ftr-465	1116	23	than	than	ADP
ftr-465	1116	24	one	one	NUM
ftr-465	1116	25	magazine	magazine	NOUN
ftr-465	1116	26	,	,	PUNCT
ftr-465	1116	27	periodical	periodical	NOUN
ftr-465	1116	28	,	,	PUNCT
ftr-465	1116	29	etc	etc	X
ftr-465	1116	30	.	.	X
ftr-465	1116	31	,	,	PUNCT
ftr-465	1116	32	may	may	AUX
ftr-465	1116	33	treat	treat	VERB
ftr-465	1116	34	any	any	PRON
ftr-465	1116	35	of	of	ADP
ftr-465	1116	36	these	these	PRON
ftr-465	1116	37	on	on	ADP
ftr-465	1116	38	a	a	DET
ftr-465	1116	39	consolidated	consolidated	ADJ
ftr-465	1116	40	basis	basis	NOUN
ftr-465	1116	41	in	in	ADP
ftr-465	1116	42	determining	determine	VERB
ftr-465	1116	43	its	its	PRON
ftr-465	1116	44	unrelated	unrelated	ADJ
ftr-465	1116	45	trade	trade	NOUN
ftr-465	1116	46	or	or	CCONJ
ftr-465	1116	47	business	business	NOUN
ftr-465	1116	48	income	income	NOUN
ftr-465	1116	49	so	so	ADV
ftr-465	1116	50	long	long	ADV
ftr-465	1116	51	as	as	SCONJ
ftr-465	1116	52	each	each	DET
ftr-465	1116	53	such	such	ADJ
ftr-465	1116	54	periodical	periodical	ADJ
ftr-465	1116	55	,	,	PUNCT
ftr-465	1116	56	etc	etc	X
ftr-465	1116	57	.	.	X
ftr-465	1116	58	,	,	PUNCT
ftr-465	1116	59	is	be	AUX
ftr-465	1116	60	'	'	PUNCT
ftr-465	1116	61	carried	carry	VERB
ftr-465	1116	62	on	on	ADP
ftr-465	1116	63	for	for	ADP
ftr-465	1116	64	the	the	DET
ftr-465	1116	65	production	production	NOUN
ftr-465	1116	66	of	of	ADP
ftr-465	1116	67	income	income	NOUN
ftr-465	1116	68	.	.	PUNCT
ftr-465	1116	69	'	'	PUNCT
ftr-465	1117	1	the	the	DET
ftr-465	1117	2	organization	organization	NOUN
ftr-465	1117	3	,	,	PUNCT
ftr-465	1117	4	however	however	ADV
ftr-465	1117	5	,	,	PUNCT
ftr-465	1117	6	would	would	AUX
ftr-465	1117	7	not	not	PART
ftr-465	1117	8	be	be	AUX
ftr-465	1117	9	permitted	permit	VERB
ftr-465	1117	10	to	to	PART
ftr-465	1117	11	consolidate	consolidate	VERB
ftr-465	1117	12	the	the	DET
ftr-465	1117	13	losses	loss	NOUN
ftr-465	1117	14	of	of	ADP
ftr-465	1117	15	a	a	DET
ftr-465	1117	16	publication	publication	NOUN
ftr-465	1117	17	not	not	PART
ftr-465	1117	18	carried	carry	VERB
ftr-465	1117	19	on	on	ADP
ftr-465	1117	20	for	for	ADP
ftr-465	1117	21	the	the	DET
ftr-465	1117	22	production	production	NOUN
ftr-465	1117	23	of	of	ADP
ftr-465	1117	24	income	income	NOUN
ftr-465	1117	25	with	with	ADP
ftr-465	1117	26	the	the	DET
ftr-465	1117	27	profits	profit	NOUN
ftr-465	1117	28	of	of	ADP
ftr-465	1117	29	other	other	ADJ
ftr-465	1117	30	publications	publication	NOUN
ftr-465	1117	31	which	which	PRON
ftr-465	1117	32	are	be	AUX
ftr-465	1117	33	carried	carry	VERB
ftr-465	1117	34	on	on	ADP
ftr-465	1117	35	for	for	ADP
ftr-465	1117	36	profit	profit	NOUN
ftr-465	1117	37	.	.	PUNCT
ftr-465	1118	1	[	[	X
ftr-465	1118	2	vol	vol	NOUN
ftr-465	1118	3	3:7	3:7	NUM
ftr-465	1118	4	unfair	unfair	ADJ
ftr-465	1118	5	business	business	NOUN
ftr-465	1118	6	competiion	competiion	NOUN
ftr-465	1118	7	4	4	NUM
ftr-465	1118	8	.	.	PUNCT
ftr-465	1118	9	decisions	decision	NOUN
ftr-465	1118	10	in	in	ADP
ftr-465	1118	11	the	the	DET
ftr-465	1118	12	1980s.-stepping	1980s.-stepping	PROPN
ftr-465	1118	13	into	into	ADP
ftr-465	1118	14	the	the	DET
ftr-465	1118	15	middle	middle	NOUN
ftr-465	1118	16	of	of	ADP
ftr-465	1118	17	this	this	DET
ftr-465	1118	18	fugue	fugue	NOUN
ftr-465	1118	19	of	of	ADP
ftr-465	1118	20	statutory	statutory	ADJ
ftr-465	1118	21	interpretation	interpretation	NOUN
ftr-465	1118	22	written	write	VERB
ftr-465	1118	23	contrapuntally	contrapuntally	ADV
ftr-465	1118	24	by	by	ADP
ftr-465	1118	25	congressional	congressional	ADJ
ftr-465	1118	26	tax	tax	NOUN
ftr-465	1118	27	committees	committee	NOUN
ftr-465	1118	28	and	and	CCONJ
ftr-465	1118	29	the	the	DET
ftr-465	1118	30	treasury	treasury	NOUN
ftr-465	1118	31	during	during	ADP
ftr-465	1118	32	the	the	DET
ftr-465	1118	33	previous	previous	ADJ
ftr-465	1118	34	three	three	NUM
ftr-465	1118	35	decades	decade	NOUN
ftr-465	1118	36	,	,	PUNCT
ftr-465	1118	37	courts	court	NOUN
ftr-465	1118	38	in	in	ADP
ftr-465	1118	39	the	the	DET
ftr-465	1118	40	1980s	1980	NOUN
ftr-465	1118	41	were	be	AUX
ftr-465	1118	42	confronted	confront	VERB
ftr-465	1118	43	with	with	ADP
ftr-465	1118	44	the	the	DET
ftr-465	1118	45	meaning	meaning	NOUN
ftr-465	1118	46	of	of	ADP
ftr-465	1118	47	the	the	DET
ftr-465	1118	48	phrase	phrase	NOUN
ftr-465	1118	49	"	"	PUNCT
ftr-465	1118	50	trade	trade	NOUN
ftr-465	1118	51	or	or	CCONJ
ftr-465	1118	52	business	business	NOUN
ftr-465	1118	53	"	"	PUNCT
ftr-465	1118	54	for	for	ADP
ftr-465	1118	55	purposes	purpose	NOUN
ftr-465	1118	56	of	of	ADP
ftr-465	1118	57	the	the	DET
ftr-465	1118	58	tax	tax	NOUN
ftr-465	1118	59	on	on	ADP
ftr-465	1118	60	unrelated	unrelated	ADJ
ftr-465	1118	61	businesses	business	NOUN
ftr-465	1118	62	with	with	ADP
ftr-465	1118	63	little	little	ADJ
ftr-465	1118	64	more	more	ADJ
ftr-465	1118	65	than	than	ADP
ftr-465	1118	66	ambiguity	ambiguity	NOUN
ftr-465	1118	67	to	to	PART
ftr-465	1118	68	guide	guide	VERB
ftr-465	1118	69	them	they	PRON
ftr-465	1118	70	.	.	PUNCT
ftr-465	1119	1	faced	face	VERB
ftr-465	1119	2	with	with	ADP
ftr-465	1119	3	the	the	DET
ftr-465	1119	4	issue	issue	NOUN
ftr-465	1119	5	in	in	ADP
ftr-465	1119	6	louisiana	louisiana	PROPN
ftr-465	1119	7	credit	credit	PROPN
ftr-465	1119	8	union	union	PROPN
ftr-465	1119	9	league	league	PROPN
ftr-465	1119	10	v.	v.	PROPN
ftr-465	1119	11	united	united	PROPN
ftr-465	1119	12	states"6	states"6	PROPN
ftr-465	1119	13	of	of	ADP
ftr-465	1119	14	whether	whether	SCONJ
ftr-465	1119	15	a	a	DET
ftr-465	1119	16	business	business	NOUN
ftr-465	1119	17	league	league	NOUN
ftr-465	1119	18	exempt	exempt	ADJ
ftr-465	1119	19	under	under	ADP
ftr-465	1119	20	section	section	NOUN
ftr-465	1119	21	501(c)(6	501(c)(6	NUM
ftr-465	1119	22	)	)	PUNCT
ftr-465	1119	23	was	be	AUX
ftr-465	1119	24	engaged	engage	VERB
ftr-465	1119	25	in	in	ADP
ftr-465	1119	26	a	a	DET
ftr-465	1119	27	trade	trade	NOUN
ftr-465	1119	28	or	or	CCONJ
ftr-465	1119	29	business	business	NOUN
ftr-465	1119	30	through	through	ADP
ftr-465	1119	31	the	the	DET
ftr-465	1119	32	activities	activity	NOUN
ftr-465	1119	33	of	of	ADP
ftr-465	1119	34	endorsement	endorsement	NOUN
ftr-465	1119	35	and	and	CCONJ
ftr-465	1119	36	promotion	promotion	NOUN
ftr-465	1119	37	of	of	ADP
ftr-465	1119	38	insurance	insurance	NOUN
ftr-465	1119	39	,	,	PUNCT
ftr-465	1119	40	data	datum	NOUN
ftr-465	1119	41	processing	processing	NOUN
ftr-465	1119	42	,	,	PUNCT
ftr-465	1119	43	and	and	CCONJ
ftr-465	1119	44	debt	debt	NOUN
ftr-465	1119	45	collection	collection	NOUN
ftr-465	1119	46	service	service	NOUN
ftr-465	1119	47	,	,	PUNCT
ftr-465	1119	48	the	the	DET
ftr-465	1119	49	fifth	fifth	ADJ
ftr-465	1119	50	circuit	circuit	NOUN
ftr-465	1119	51	held	hold	VERB
ftr-465	1119	52	that	that	SCONJ
ftr-465	1119	53	the	the	DET
ftr-465	1119	54	proper	proper	ADJ
ftr-465	1119	55	test	test	NOUN
ftr-465	1119	56	is	be	AUX
ftr-465	1119	57	whether	whether	SCONJ
ftr-465	1119	58	the	the	DET
ftr-465	1119	59	organization	organization	NOUN
ftr-465	1119	60	"	"	PUNCT
ftr-465	1119	61	is	be	AUX
ftr-465	1119	62	engaged	engage	VERB
ftr-465	1119	63	in	in	ADP
ftr-465	1119	64	extensive	extensive	ADJ
ftr-465	1119	65	activity	activity	NOUN
ftr-465	1119	66	over	over	ADP
ftr-465	1119	67	a	a	DET
ftr-465	1119	68	substantial	substantial	ADJ
ftr-465	1119	69	period	period	NOUN
ftr-465	1119	70	of	of	ADP
ftr-465	1119	71	time	time	NOUN
ftr-465	1119	72	with	with	ADP
ftr-465	1119	73	the	the	DET
ftr-465	1119	74	intent	intent	NOUN
ftr-465	1119	75	to	to	PART
ftr-465	1119	76	earn	earn	VERB
ftr-465	1119	77	a	a	DET
ftr-465	1119	78	profit	profit	NOUN
ftr-465	1119	79	.	.	PUNCT
ftr-465	1120	1	"'65	"'65	NOUN
ftr-465	1120	2	noting	note	VERB
ftr-465	1120	3	that	that	SCONJ
ftr-465	1120	4	section	section	NOUN
ftr-465	1120	5	513(c)---"any	513(c)---"any	NUM
ftr-465	1120	6	activity	activity	NOUN
ftr-465	1120	7	which	which	PRON
ftr-465	1120	8	is	be	AUX
ftr-465	1120	9	carried	carry	VERB
ftr-465	1120	10	on	on	ADP
ftr-465	1120	11	for	for	ADP
ftr-465	1120	12	the	the	DET
ftr-465	1120	13	production	production	NOUN
ftr-465	1120	14	of	of	ADP
ftr-465	1120	15	income	income	NOUN
ftr-465	1120	16	"	"	PUNCT
ftr-465	1120	17	"	"	PUNCT
ftr-465	1120	18	-first	-first	PROPN
ftr-465	1120	19	raises	raise	VERB
ftr-465	1120	20	the	the	DET
ftr-465	1120	21	issue	issue	NOUN
ftr-465	1120	22	of	of	ADP
ftr-465	1120	23	motive	motive	NOUN
ftr-465	1120	24	,	,	PUNCT
ftr-465	1120	25	the	the	DET
ftr-465	1120	26	court	court	NOUN
ftr-465	1120	27	allowed	allow	VERB
ftr-465	1120	28	itself	itself	PRON
ftr-465	1120	29	to	to	PART
ftr-465	1120	30	be	be	AUX
ftr-465	1120	31	guided	guide	VERB
ftr-465	1120	32	by	by	ADP
ftr-465	1120	33	the	the	DET
ftr-465	1120	34	regulations	regulation	NOUN
ftr-465	1120	35	to	to	ADP
ftr-465	1120	36	the	the	DET
ftr-465	1120	37	"	"	PUNCT
ftr-465	1120	38	familiar	familiar	ADJ
ftr-465	1120	39	jurisprudence	jurisprudence	NOUN
ftr-465	1120	40	of	of	ADP
ftr-465	1120	41	section	section	NOUN
ftr-465	1120	42	162	162	NUM
ftr-465	1120	43	"	"	PUNCT
ftr-465	1120	44	and	and	CCONJ
ftr-465	1120	45	in	in	ADP
ftr-465	1120	46	turn	turn	NOUN
ftr-465	1120	47	to	to	ADP
ftr-465	1120	48	the	the	DET
ftr-465	1120	49	conclusion	conclusion	NOUN
ftr-465	1120	50	that	that	SCONJ
ftr-465	1120	51	the	the	DET
ftr-465	1120	52	statutory	statutory	ADJ
ftr-465	1120	53	standard	standard	NOUN
ftr-465	1120	54	must	must	AUX
ftr-465	1120	55	be	be	AUX
ftr-465	1120	56	a	a	DET
ftr-465	1120	57	motive	motive	NOUN
ftr-465	1120	58	for	for	ADP
ftr-465	1120	59	profit	profit	NOUN
ftr-465	1120	60	.	.	PUNCT
ftr-465	1120	61	'	'	PUNCT
ftr-465	1121	1	67	67	NUM
ftr-465	1121	2	implicit	implicit	ADJ
ftr-465	1121	3	in	in	ADP
ftr-465	1121	4	the	the	DET
ftr-465	1121	5	standard	standard	NOUN
ftr-465	1121	6	formulated	formulate	VERB
ftr-465	1121	7	by	by	ADP
ftr-465	1121	8	the	the	DET
ftr-465	1121	9	fifth	fifth	ADJ
ftr-465	1121	10	circuit	circuit	NOUN
ftr-465	1121	11	is	be	AUX
ftr-465	1121	12	the	the	DET
ftr-465	1121	13	requirement	requirement	NOUN
ftr-465	1121	14	that	that	SCONJ
ftr-465	1121	15	the	the	DET
ftr-465	1121	16	profit	profit	NOUN
ftr-465	1121	17	be	be	AUX
ftr-465	1121	18	earned	earn	VERB
ftr-465	1121	19	from	from	ADP
ftr-465	1121	20	the	the	DET
ftr-465	1121	21	sale	sale	NOUN
ftr-465	1121	22	of	of	ADP
ftr-465	1121	23	goods	good	NOUN
ftr-465	1121	24	or	or	CCONJ
ftr-465	1121	25	the	the	DET
ftr-465	1121	26	performance	performance	NOUN
ftr-465	1121	27	of	of	ADP
ftr-465	1121	28	services	service	NOUN
ftr-465	1121	29	.	.	PUNCT
ftr-465	1122	1	under	under	ADP
ftr-465	1122	2	this	this	DET
ftr-465	1122	3	standard	standard	NOUN
ftr-465	1122	4	,	,	PUNCT
ftr-465	1122	5	the	the	DET
ftr-465	1122	6	court	court	NOUN
ftr-465	1122	7	found	find	VERB
ftr-465	1122	8	that	that	SCONJ
ftr-465	1122	9	the	the	DET
ftr-465	1122	10	league	league	NOUN
ftr-465	1122	11	was	be	AUX
ftr-465	1122	12	engaged	engage	VERB
ftr-465	1122	13	in	in	ADP
ftr-465	1122	14	a	a	DET
ftr-465	1122	15	trade	trade	NOUN
ftr-465	1122	16	or	or	CCONJ
ftr-465	1122	17	business.16s	business.16s	NOUN
ftr-465	1122	18	finding	find	VERB
ftr-465	1122	19	the	the	DET
ftr-465	1122	20	"	"	PUNCT
ftr-465	1122	21	carried	carry	VERB
ftr-465	1122	22	on	on	ADP
ftr-465	1122	23	for	for	ADP
ftr-465	1122	24	the	the	DET
ftr-465	1122	25	production	production	NOUN
ftr-465	1122	26	of	of	ADP
ftr-465	1122	27	income	income	NOUN
ftr-465	1122	28	"	"	PUNCT
ftr-465	1122	29	language	language	NOUN
ftr-465	1122	30	of	of	ADP
ftr-465	1122	31	subsection	subsection	NOUN
ftr-465	1122	32	513(c	513(c	PROPN
ftr-465	1122	33	)	)	PUNCT
ftr-465	1122	34	"	"	PUNCT
ftr-465	1122	35	quite	quite	ADV
ftr-465	1122	36	clear	clear	ADJ
ftr-465	1122	37	,	,	PUNCT
ftr-465	1122	38	"	"	PUNCT
ftr-465	1122	39	the	the	DET
ftr-465	1122	40	fourth	fourth	ADJ
ftr-465	1122	41	circuit	circuit	NOUN
ftr-465	1122	42	in	in	ADP
ftr-465	1122	43	carolinas	carolinas	PROPN
ftr-465	1122	44	farm	farm	PROPN
ftr-465	1122	45	&	&	CCONJ
ftr-465	1122	46	i	i	PROPN
ftr-465	1122	47	d.	d.	PROPN
ftr-465	1122	48	the	the	DET
ftr-465	1122	49	conference	conference	PROPN
ftr-465	1122	50	committee	committee	NOUN
ftr-465	1122	51	followed	follow	VERB
ftr-465	1122	52	the	the	DET
ftr-465	1122	53	house	house	NOUN
ftr-465	1122	54	bill	bill	NOUN
ftr-465	1122	55	,	,	PUNCT
ftr-465	1122	56	but	but	CCONJ
ftr-465	1122	57	in	in	ADP
ftr-465	1122	58	the	the	DET
ftr-465	1122	59	third	third	ADJ
ftr-465	1122	60	sentence	sentence	NOUN
ftr-465	1122	61	of	of	ADP
ftr-465	1122	62	§	§	PROPN
ftr-465	1122	63	513(c	513(c	PROPN
ftr-465	1122	64	)	)	PUNCT
ftr-465	1122	65	substituted	substitute	VERB
ftr-465	1122	66	the	the	DET
ftr-465	1122	67	word	word	NOUN
ftr-465	1122	68	"	"	PUNCT
ftr-465	1122	69	profit	profit	NOUN
ftr-465	1122	70	"	"	PUNCT
ftr-465	1122	71	for	for	ADP
ftr-465	1122	72	"	"	PUNCT
ftr-465	1122	73	income	income	NOUN
ftr-465	1122	74	,	,	PUNCT
ftr-465	1122	75	"	"	PUNCT
ftr-465	1122	76	i.e.	i.e.	X
ftr-465	1122	77	,	,	PUNCT
ftr-465	1122	78	"	"	PUNCT
ftr-465	1122	79	where	where	SCONJ
ftr-465	1122	80	an	an	DET
ftr-465	1122	81	activity	activity	NOUN
ftr-465	1122	82	carried	carry	VERB
ftr-465	1122	83	on	on	ADP
ftr-465	1122	84	for	for	ADP
ftr-465	1122	85	profit	profit	NOUN
ftr-465	1122	86	"	"	PUNCT
ftr-465	1122	87	rather	rather	ADV
ftr-465	1122	88	than	than	ADP
ftr-465	1122	89	'	'	PUNCT
ftr-465	1122	90	vhere	vhere	NOUN
ftr-465	1122	91	an	an	DET
ftr-465	1122	92	activity	activity	NOUN
ftr-465	1122	93	carried	carry	VERB
ftr-465	1122	94	on	on	ADP
ftr-465	1122	95	for	for	ADP
ftr-465	1122	96	income	income	NOUN
ftr-465	1122	97	.	.	PUNCT
ftr-465	1122	98	"	"	PUNCT
ftr-465	1123	1	see	see	VERB
ftr-465	1123	2	conf	conf	NOUN
ftr-465	1123	3	.	.	PUNCT
ftr-465	1124	1	rep	rep	PROPN
ftr-465	1124	2	.	.	PROPN
ftr-465	1124	3	no	no	INTJ
ftr-465	1124	4	.	.	PUNCT
ftr-465	1125	1	782	782	NUM
ftr-465	1125	2	.	.	PUNCT
ftr-465	1126	1	91st	91st	ADJ
ftr-465	1126	2	cong	cong	PROPN
ftr-465	1126	3	.	.	PROPN
ftr-465	1126	4	,	,	PUNCT
ftr-465	1126	5	ist	ist	NOUN
ftr-465	1126	6	sess	sess	NOUN
ftr-465	1126	7	.	.	PUNCT
ftr-465	1127	1	(	(	PUNCT
ftr-465	1127	2	1969	1969	NUM
ftr-465	1127	3	)	)	PUNCT
ftr-465	1127	4	,	,	PUNCT
ftr-465	1127	5	reprinted	reprint	VERB
ftr-465	1127	6	in	in	ADP
ftr-465	1127	7	1969	1969	NUM
ftr-465	1127	8	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-465	1127	9	.	.	PUNCT
ftr-465	1127	10	2392	2392	NUM
ftr-465	1127	11	,	,	PUNCT
ftr-465	1127	12	2406	2406	NUM
ftr-465	1127	13	.	.	PUNCT
ftr-465	1128	1	presumably	presumably	ADV
ftr-465	1128	2	,	,	PUNCT
ftr-465	1128	3	the	the	DET
ftr-465	1128	4	purpose	purpose	NOUN
ftr-465	1128	5	of	of	ADP
ftr-465	1128	6	the	the	DET
ftr-465	1128	7	third	third	ADJ
ftr-465	1128	8	sentence	sentence	NOUN
ftr-465	1128	9	of	of	ADP
ftr-465	1128	10	§	§	PROPN
ftr-465	1128	11	513(c	513(c	PROPN
ftr-465	1128	12	)	)	PUNCT
ftr-465	1128	13	is	be	AUX
ftr-465	1128	14	to	to	PART
ftr-465	1128	15	allow	allow	VERB
ftr-465	1128	16	the	the	DET
ftr-465	1128	17	consolidation	consolidation	NOUN
ftr-465	1128	18	of	of	ADP
ftr-465	1128	19	the	the	DET
ftr-465	1128	20	losses	loss	NOUN
ftr-465	1128	21	of	of	ADP
ftr-465	1128	22	one	one	NUM
ftr-465	1128	23	periodical	periodical	NOUN
ftr-465	1128	24	published	publish	VERB
ftr-465	1128	25	by	by	ADP
ftr-465	1128	26	an	an	DET
ftr-465	1128	27	exempt	exempt	ADJ
ftr-465	1128	28	organization	organization	NOUN
ftr-465	1128	29	with	with	ADP
ftr-465	1128	30	the	the	DET
ftr-465	1128	31	profits	profit	NOUN
ftr-465	1128	32	of	of	ADP
ftr-465	1128	33	another	another	DET
ftr-465	1128	34	periodical	periodical	NOUN
ftr-465	1128	35	published	publish	VERB
ftr-465	1128	36	by	by	ADP
ftr-465	1128	37	the	the	DET
ftr-465	1128	38	same	same	ADJ
ftr-465	1128	39	organization	organization	NOUN
ftr-465	1128	40	when	when	SCONJ
ftr-465	1128	41	the	the	DET
ftr-465	1128	42	advertising	advertising	NOUN
ftr-465	1128	43	in	in	ADP
ftr-465	1128	44	both	both	PRON
ftr-465	1128	45	is	be	AUX
ftr-465	1128	46	profit	profit	NOUN
ftr-465	1128	47	-	-	PUNCT
ftr-465	1128	48	motivated	motivate	VERB
ftr-465	1128	49	.	.	PUNCT
ftr-465	1129	1	see	see	VERB
ftr-465	1129	2	cooper	cooper	PROPN
ftr-465	1129	3	,	,	PUNCT
ftr-465	1129	4	supra	supra	PROPN
ftr-465	1129	5	note	note	NOUN
ftr-465	1129	6	71	71	NUM
ftr-465	1129	7	.	.	PUNCT
ftr-465	1130	1	at	at	ADP
ftr-465	1130	2	2010	2010	NUM
ftr-465	1130	3	;	;	PUNCT
ftr-465	1130	4	see	see	VERB
ftr-465	1130	5	also	also	ADV
ftr-465	1130	6	kaplan	kaplan	PROPN
ftr-465	1130	7	,	,	PUNCT
ftr-465	1130	8	supra	supra	PROPN
ftr-465	1130	9	note	note	PROPN
ftr-465	1130	10	62	62	NUM
ftr-465	1130	11	,	,	PUNCT
ftr-465	1130	12	at	at	ADP
ftr-465	1130	13	1438	1438	NUM
ftr-465	1130	14	(	(	PUNCT
ftr-465	1130	15	applying	apply	VERB
ftr-465	1130	16	§	§	PROPN
ftr-465	1130	17	513(c	513(c	PROPN
ftr-465	1130	18	)	)	PUNCT
ftr-465	1130	19	to	to	PART
ftr-465	1130	20	support	support	VERB
ftr-465	1130	21	author	author	NOUN
ftr-465	1130	22	's	's	PART
ftr-465	1130	23	position	position	NOUN
ftr-465	1130	24	that	that	SCONJ
ftr-465	1130	25	a	a	DET
ftr-465	1130	26	university	university	NOUN
ftr-465	1130	27	's	's	PART
ftr-465	1130	28	intercollegiate	intercollegiate	ADJ
ftr-465	1130	29	athletic	athletic	ADJ
ftr-465	1130	30	program	program	NOUN
ftr-465	1130	31	can	can	AUX
ftr-465	1130	32	be	be	AUX
ftr-465	1130	33	a	a	DET
ftr-465	1130	34	trade	trade	NOUN
ftr-465	1130	35	or	or	CCONJ
ftr-465	1130	36	business	business	NOUN
ftr-465	1130	37	separate	separate	ADJ
ftr-465	1130	38	from	from	ADP
ftr-465	1130	39	its	its	PRON
ftr-465	1130	40	physical	physical	ADJ
ftr-465	1130	41	education	education	NOUN
ftr-465	1130	42	program	program	NOUN
ftr-465	1130	43	)	)	PUNCT
ftr-465	1130	44	.	.	PUNCT
ftr-465	1131	1	as	as	ADP
ftr-465	1131	2	to	to	ADP
ftr-465	1131	3	whether	whether	SCONJ
ftr-465	1131	4	broadcast	broadcast	NOUN
ftr-465	1131	5	revenues	revenue	NOUN
ftr-465	1131	6	can	can	AUX
ftr-465	1131	7	be	be	AUX
ftr-465	1131	8	treated	treat	VERB
ftr-465	1131	9	as	as	ADP
ftr-465	1131	10	a	a	DET
ftr-465	1131	11	trade	trade	NOUN
ftr-465	1131	12	or	or	CCONJ
ftr-465	1131	13	business	business	NOUN
ftr-465	1131	14	separate	separate	ADJ
ftr-465	1131	15	from	from	ADP
ftr-465	1131	16	the	the	DET
ftr-465	1131	17	intercollegiate	intercollegiate	ADJ
ftr-465	1131	18	athletic	athletic	ADJ
ftr-465	1131	19	program	program	NOUN
ftr-465	1131	20	,	,	PUNCT
ftr-465	1131	21	see	see	VERB
ftr-465	1131	22	kaplan	kaplan	PROPN
ftr-465	1131	23	,	,	PUNCT
ftr-465	1131	24	supra	supra	PROPN
ftr-465	1131	25	note	note	PROPN
ftr-465	1131	26	62	62	NUM
ftr-465	1131	27	,	,	PUNCT
ftr-465	1131	28	at	at	ADP
ftr-465	1131	29	1436	1436	NUM
ftr-465	1131	30	n.35	n.35	PROPN
ftr-465	1131	31	.	.	PROPN
ftr-465	1131	32	164	164	NUM
ftr-465	1131	33	.	.	PUNCT
ftr-465	1132	1	louisiana	louisiana	PROPN
ftr-465	1132	2	credit	credit	PROPN
ftr-465	1132	3	union	union	PROPN
ftr-465	1132	4	league	league	PROPN
ftr-465	1132	5	v.	v.	PROPN
ftr-465	1132	6	united	united	PROPN
ftr-465	1132	7	states	states	PROPN
ftr-465	1132	8	,	,	PUNCT
ftr-465	1132	9	693	693	NUM
ftr-465	1132	10	f.2d	f.2d	SYM
ftr-465	1132	11	525	525	NUM
ftr-465	1132	12	(	(	PUNCT
ftr-465	1132	13	5th	5th	ADJ
ftr-465	1132	14	cir	cir	NOUN
ftr-465	1132	15	.	.	PROPN
ftr-465	1132	16	1982	1982	NUM
ftr-465	1132	17	)	)	PUNCT
ftr-465	1132	18	.	.	PUNCT
ftr-465	1133	1	although	although	SCONJ
ftr-465	1133	2	organizations	organization	NOUN
ftr-465	1133	3	exempt	exempt	VERB
ftr-465	1133	4	from	from	ADP
ftr-465	1133	5	income	income	NOUN
ftr-465	1133	6	taxation	taxation	NOUN
ftr-465	1133	7	under	under	ADP
ftr-465	1133	8	categories	category	NOUN
ftr-465	1133	9	other	other	ADJ
ftr-465	1133	10	than	than	ADP
ftr-465	1133	11	§	§	PROPN
ftr-465	1133	12	501	501	NUM
ftr-465	1133	13	(	(	PUNCT
ftr-465	1133	14	c)(3	c)(3	NOUN
ftr-465	1133	15	)	)	PUNCT
ftr-465	1133	16	are	be	AUX
ftr-465	1133	17	not	not	PART
ftr-465	1133	18	the	the	DET
ftr-465	1133	19	focus	focus	NOUN
ftr-465	1133	20	of	of	ADP
ftr-465	1133	21	this	this	DET
ftr-465	1133	22	article	article	NOUN
ftr-465	1133	23	,	,	PUNCT
ftr-465	1133	24	the	the	DET
ftr-465	1133	25	principles	principle	NOUN
ftr-465	1133	26	developed	develop	VERB
ftr-465	1133	27	in	in	ADP
ftr-465	1133	28	cases	case	NOUN
ftr-465	1133	29	dealing	deal	VERB
ftr-465	1133	30	with	with	ADP
ftr-465	1133	31	the	the	DET
ftr-465	1133	32	tax	tax	NOUN
ftr-465	1133	33	on	on	ADP
ftr-465	1133	34	unrelated	unrelated	ADJ
ftr-465	1133	35	business	business	NOUN
ftr-465	1133	36	applicable	applicable	ADJ
ftr-465	1133	37	to	to	ADP
ftr-465	1133	38	such	such	ADJ
ftr-465	1133	39	organizations	organization	NOUN
ftr-465	1133	40	can	can	AUX
ftr-465	1133	41	be	be	AUX
ftr-465	1133	42	,	,	PUNCT
ftr-465	1133	43	and	and	CCONJ
ftr-465	1133	44	have	have	AUX
ftr-465	1133	45	been	be	AUX
ftr-465	1133	46	,	,	PUNCT
ftr-465	1133	47	applied	apply	VERB
ftr-465	1133	48	to	to	ADP
ftr-465	1133	49	the	the	DET
ftr-465	1133	50	activities	activity	NOUN
ftr-465	1133	51	of	of	ADP
ftr-465	1133	52	§	§	PROPN
ftr-465	1133	53	501(c)(3	501(c)(3	NUM
ftr-465	1133	54	)	)	PUNCT
ftr-465	1133	55	organizations	organization	NOUN
ftr-465	1133	56	.	.	PUNCT
ftr-465	1134	1	see	see	VERB
ftr-465	1134	2	united	united	PROPN
ftr-465	1134	3	states	states	PROPN
ftr-465	1134	4	v.	v.	ADP
ftr-465	1134	5	american	american	PROPN
ftr-465	1134	6	bar	bar	PROPN
ftr-465	1134	7	endowment	endowment	NOUN
ftr-465	1134	8	,	,	PUNCT
ftr-465	1134	9	477	477	NUM
ftr-465	1134	10	u.s	u.s	PROPN
ftr-465	1134	11	.	.	PROPN
ftr-465	1134	12	105	105	NUM
ftr-465	1134	13	,	,	PUNCT
ftr-465	1134	14	at	at	ADP
ftr-465	1134	15	110	110	NUM
ftr-465	1134	16	n.	n.	NOUN
ftr-465	1134	17	1	1	NUM
ftr-465	1134	18	(	(	PUNCT
ftr-465	1134	19	1986	1986	NUM
ftr-465	1134	20	)	)	PUNCT
ftr-465	1134	21	(	(	PUNCT
ftr-465	1134	22	citing	cite	VERB
ftr-465	1134	23	several	several	ADJ
ftr-465	1134	24	appellate	appellate	ADJ
ftr-465	1134	25	court	court	NOUN
ftr-465	1134	26	decisions	decision	NOUN
ftr-465	1134	27	dealing	deal	VERB
ftr-465	1134	28	with	with	ADP
ftr-465	1134	29	organizations	organization	NOUN
ftr-465	1134	30	exempt	exempt	ADJ
ftr-465	1134	31	under	under	ADP
ftr-465	1134	32	§	§	PROPN
ftr-465	1134	33	501(c)(6	501(c)(6	NUM
ftr-465	1134	34	)	)	PUNCT
ftr-465	1134	35	with	with	ADP
ftr-465	1134	36	respect	respect	NOUN
ftr-465	1134	37	to	to	ADP
ftr-465	1134	38	the	the	DET
ftr-465	1134	39	definition	definition	NOUN
ftr-465	1134	40	of	of	ADP
ftr-465	1134	41	a	a	DET
ftr-465	1134	42	trade	trade	NOUN
ftr-465	1134	43	or	or	CCONJ
ftr-465	1134	44	business	business	NOUN
ftr-465	1134	45	in	in	ADP
ftr-465	1134	46	applying	apply	VERB
ftr-465	1134	47	the	the	DET
ftr-465	1134	48	term	term	NOUN
ftr-465	1134	49	to	to	ADP
ftr-465	1134	50	the	the	DET
ftr-465	1134	51	activities	activity	NOUN
ftr-465	1134	52	of	of	ADP
ftr-465	1134	53	a	a	DET
ftr-465	1134	54	§	§	ADJ
ftr-465	1134	55	501(c)(3	501(c)(3	NUM
ftr-465	1134	56	)	)	PUNCT
ftr-465	1134	57	organization	organization	NOUN
ftr-465	1134	58	)	)	PUNCT
ftr-465	1134	59	.	.	PUNCT
ftr-465	1135	1	165	165	NUM
ftr-465	1135	2	.	.	PUNCT
ftr-465	1136	1	i	i	PRON
ftr-465	1136	2	d.	d.	PROPN
ftr-465	1136	3	at	at	ADP
ftr-465	1136	4	532	532	NUM
ftr-465	1136	5	.	.	PUNCT
ftr-465	1136	6	166	166	NUM
ftr-465	1136	7	.	.	PUNCT
ftr-465	1137	1	i	i	PRON
ftr-465	1137	2	d.	d.	PROPN
ftr-465	1137	3	at	at	ADP
ftr-465	1137	4	531	531	NUM
ftr-465	1137	5	.	.	PUNCT
ftr-465	1138	1	167	167	NUM
ftr-465	1138	2	.	.	PUNCT
ftr-465	1139	1	i	i	PRON
ftr-465	1139	2	d.	d.	PROPN
ftr-465	1139	3	at	at	ADP
ftr-465	1139	4	532	532	NUM
ftr-465	1139	5	.	.	PUNCT
ftr-465	1139	6	168	168	NUM
ftr-465	1139	7	.	.	PUNCT
ftr-465	1140	1	i	i	PRON
ftr-465	1140	2	d.	d.	PROPN
ftr-465	1140	3	at	at	ADP
ftr-465	1140	4	534	534	NUM
ftr-465	1140	5	.	.	PUNCT
ftr-465	1141	1	19961	19961	NUM
ftr-465	1141	2	florida	florida	PROPN
ftr-465	1141	3	tax	tax	NOUN
ftr-465	1141	4	review	review	NOUN
ftr-465	1141	5	power	power	NOUN
ftr-465	1141	6	equipment	equipment	NOUN
ftr-465	1141	7	dealers	dealer	NOUN
ftr-465	1141	8	ass'n	ass'n	PROPN
ftr-465	1141	9	v.	v.	ADP
ftr-465	1141	10	united	united	PROPN
ftr-465	1141	11	states'69	states'69	PROPN
ftr-465	1141	12	also	also	ADV
ftr-465	1141	13	equated	equate	VERB
ftr-465	1141	14	that	that	DET
ftr-465	1141	15	language	language	NOUN
ftr-465	1141	16	with	with	ADP
ftr-465	1141	17	the	the	DET
ftr-465	1141	18	profit	profit	NOUN
ftr-465	1141	19	motive	motive	NOUN
ftr-465	1141	20	test	test	NOUN
ftr-465	1141	21	to	to	PART
ftr-465	1141	22	hold	hold	VERB
ftr-465	1141	23	a	a	DET
ftr-465	1141	24	trade	trade	NOUN
ftr-465	1141	25	association	association	NOUN
ftr-465	1141	26	taxable	taxable	ADJ
ftr-465	1141	27	on	on	ADP
ftr-465	1141	28	insurance	insurance	NOUN
ftr-465	1141	29	premium	premium	NOUN
ftr-465	1141	30	rebates	rebate	NOUN
ftr-465	1141	31	received	receive	VERB
ftr-465	1141	32	from	from	ADP
ftr-465	1141	33	a	a	DET
ftr-465	1141	34	commercial	commercial	ADJ
ftr-465	1141	35	carrier	carrier	NOUN
ftr-465	1141	36	.	.	PUNCT
ftr-465	1142	1	the	the	DET
ftr-465	1142	2	court	court	NOUN
ftr-465	1142	3	said	say	VERB
ftr-465	1142	4	:	:	PUNCT
ftr-465	1142	5	"	"	PUNCT
ftr-465	1142	6	[	[	X
ftr-465	1142	7	d]efining	d]efine	VERB
ftr-465	1142	8	an	an	DET
ftr-465	1142	9	activity	activity	NOUN
ftr-465	1142	10	as	as	ADP
ftr-465	1142	11	a	a	DET
ftr-465	1142	12	trade	trade	NOUN
ftr-465	1142	13	or	or	CCONJ
ftr-465	1142	14	business	business	NOUN
ftr-465	1142	15	on	on	ADP
ftr-465	1142	16	the	the	DET
ftr-465	1142	17	basis	basis	NOUN
ftr-465	1142	18	of	of	ADP
ftr-465	1142	19	the	the	DET
ftr-465	1142	20	taxpayer	taxpayer	NOUN
ftr-465	1142	21	's	's	PART
ftr-465	1142	22	motive	motive	NOUN
ftr-465	1142	23	for	for	ADP
ftr-465	1142	24	conducting	conduct	VERB
ftr-465	1142	25	it	it	PRON
ftr-465	1142	26	arguably	arguably	ADV
ftr-465	1142	27	effectuates	effectuate	VERB
ftr-465	1142	28	congress	congress	PROPN
ftr-465	1142	29	's	's	PART
ftr-465	1142	30	intent	intent	NOUN
ftr-465	1142	31	since	since	SCONJ
ftr-465	1142	32	an	an	DET
ftr-465	1142	33	activity	activity	NOUN
ftr-465	1142	34	conducted	conduct	VERB
ftr-465	1142	35	with	with	ADP
ftr-465	1142	36	a	a	DET
ftr-465	1142	37	profit	profit	NOUN
ftr-465	1142	38	motive	motive	NOUN
ftr-465	1142	39	and	and	CCONJ
ftr-465	1142	40	not	not	PART
ftr-465	1142	41	substantially	substantially	ADV
ftr-465	1142	42	related	relate	VERB
ftr-465	1142	43	to	to	ADP
ftr-465	1142	44	a	a	DET
ftr-465	1142	45	charitable	charitable	ADJ
ftr-465	1142	46	end	end	NOUN
ftr-465	1142	47	'	'	PUNCT
ftr-465	1142	48	presents	present	VERB
ftr-465	1142	49	sufficient	sufficient	ADJ
ftr-465	1142	50	likelihood	likelihood	NOUN
ftr-465	1142	51	of	of	ADP
ftr-465	1142	52	unfair	unfair	ADJ
ftr-465	1142	53	competition	competition	NOUN
ftr-465	1142	54	to	to	PART
ftr-465	1142	55	be	be	AUX
ftr-465	1142	56	within	within	ADP
ftr-465	1142	57	the	the	DET
ftr-465	1142	58	policy	policy	NOUN
ftr-465	1142	59	of	of	ADP
ftr-465	1142	60	the	the	DET
ftr-465	1142	61	tax	tax	NOUN
ftr-465	1142	62	.	.	PUNCT
ftr-465	1142	63	'	'	PUNCT
ftr-465	1143	1	26	26	NUM
ftr-465	1143	2	c.f.r	c.f.r	NOUN
ftr-465	1143	3	.	.	PUNCT
ftr-465	1144	1	1.513	1.513	NUM
ftr-465	1144	2	-	-	SYM
ftr-465	1144	3	1(b)."'"7	1(b)."'"7	NUM
ftr-465	1144	4	once	once	ADV
ftr-465	1144	5	again	again	ADV
ftr-465	1144	6	,	,	PUNCT
ftr-465	1144	7	the	the	DET
ftr-465	1144	8	inference	inference	NOUN
ftr-465	1144	9	can	can	AUX
ftr-465	1144	10	be	be	AUX
ftr-465	1144	11	drawn	draw	VERB
ftr-465	1144	12	that	that	SCONJ
ftr-465	1144	13	an	an	DET
ftr-465	1144	14	exempt	exempt	ADJ
ftr-465	1144	15	organization	organization	NOUN
ftr-465	1144	16	's	's	PART
ftr-465	1144	17	primary	primary	ADJ
ftr-465	1144	18	motive	motive	NOUN
ftr-465	1144	19	,	,	PUNCT
ftr-465	1144	20	or	or	CCONJ
ftr-465	1144	21	at	at	ADV
ftr-465	1144	22	least	least	ADJ
ftr-465	1144	23	one	one	NUM
ftr-465	1144	24	motive	motive	NOUN
ftr-465	1144	25	,	,	PUNCT
ftr-465	1144	26	for	for	ADP
ftr-465	1144	27	conducting	conduct	VERB
ftr-465	1144	28	a	a	DET
ftr-465	1144	29	trade	trade	NOUN
ftr-465	1144	30	or	or	CCONJ
ftr-465	1144	31	business	business	NOUN
ftr-465	1144	32	substantially	substantially	ADV
ftr-465	1144	33	related	relate	VERB
ftr-465	1144	34	to	to	ADP
ftr-465	1144	35	its	its	PRON
ftr-465	1144	36	charitable	charitable	ADJ
ftr-465	1144	37	purpose	purpose	NOUN
ftr-465	1144	38	is	be	AUX
ftr-465	1144	39	by	by	ADP
ftr-465	1144	40	definition	definition	NOUN
ftr-465	1144	41	a	a	DET
ftr-465	1144	42	desire	desire	NOUN
ftr-465	1144	43	for	for	ADP
ftr-465	1144	44	profit	profit	NOUN
ftr-465	1144	45	.	.	PUNCT
ftr-465	1145	1	in	in	ADP
ftr-465	1145	2	a	a	DET
ftr-465	1145	3	1984	1984	NUM
ftr-465	1145	4	decision	decision	NOUN
ftr-465	1145	5	,	,	PUNCT
ftr-465	1145	6	professional	professional	ADJ
ftr-465	1145	7	insurance	insurance	NOUN
ftr-465	1145	8	agents	agent	NOUN
ftr-465	1145	9	of	of	ADP
ftr-465	1145	10	michigan	michigan	PROPN
ftr-465	1145	11	v.	v.	ADP
ftr-465	1145	12	commissioner,17	commissioner,17	NOUN
ftr-465	1145	13	1	1	NUM
ftr-465	1145	14	the	the	DET
ftr-465	1145	15	sixth	sixth	ADJ
ftr-465	1145	16	circuit	circuit	NOUN
ftr-465	1145	17	explicitly	explicitly	ADV
ftr-465	1145	18	followed	follow	VERB
ftr-465	1145	19	the	the	DET
ftr-465	1145	20	logic	logic	NOUN
ftr-465	1145	21	of	of	ADP
ftr-465	1145	22	louisiana	louisiana	PROPN
ftr-465	1145	23	credit	credit	PROPN
ftr-465	1145	24	union	union	PROPN
ftr-465	1145	25	league	league	PROPN
ftr-465	1145	26	in	in	ADP
ftr-465	1145	27	holding	hold	VERB
ftr-465	1145	28	another	another	DET
ftr-465	1145	29	business	business	NOUN
ftr-465	1145	30	league	league	NOUN
ftr-465	1145	31	taxable	taxable	ADJ
ftr-465	1145	32	on	on	ADP
ftr-465	1145	33	its	its	PRON
ftr-465	1145	34	income	income	NOUN
ftr-465	1145	35	received	receive	VERB
ftr-465	1145	36	from	from	ADP
ftr-465	1145	37	splitting	split	VERB
ftr-465	1145	38	insurance	insurance	NOUN
ftr-465	1145	39	premiums	premium	NOUN
ftr-465	1145	40	with	with	ADP
ftr-465	1145	41	a	a	DET
ftr-465	1145	42	commercial	commercial	ADJ
ftr-465	1145	43	carrier	carrier	NOUN
ftr-465	1145	44	in	in	ADP
ftr-465	1145	45	exchange	exchange	NOUN
ftr-465	1145	46	for	for	ADP
ftr-465	1145	47	the	the	DET
ftr-465	1145	48	organization	organization	NOUN
ftr-465	1145	49	's	's	PART
ftr-465	1145	50	promotion	promotion	NOUN
ftr-465	1145	51	of	of	ADP
ftr-465	1145	52	the	the	DET
ftr-465	1145	53	insurance	insurance	NOUN
ftr-465	1145	54	product	product	NOUN
ftr-465	1145	55	among	among	ADP
ftr-465	1145	56	its	its	PRON
ftr-465	1145	57	membership	membership	NOUN
ftr-465	1145	58	.	.	PUNCT
ftr-465	1146	1	72	72	NUM
ftr-465	1146	2	similarly	similarly	ADV
ftr-465	1146	3	,	,	PUNCT
ftr-465	1146	4	the	the	DET
ftr-465	1146	5	tax	tax	NOUN
ftr-465	1146	6	court	court	NOUN
ftr-465	1146	7	has	have	AUX
ftr-465	1146	8	either	either	CCONJ
ftr-465	1146	9	explicitly	explicitly	ADV
ftr-465	1146	10	or	or	CCONJ
ftr-465	1146	11	implicitly	implicitly	ADV
ftr-465	1146	12	assumed	assume	VERB
ftr-465	1146	13	that	that	SCONJ
ftr-465	1146	14	the	the	DET
ftr-465	1146	15	word	word	NOUN
ftr-465	1146	16	"	"	PUNCT
ftr-465	1146	17	income	income	NOUN
ftr-465	1146	18	"	"	PUNCT
ftr-465	1146	19	in	in	ADP
ftr-465	1146	20	the	the	DET
ftr-465	1146	21	first	first	ADJ
ftr-465	1146	22	sentence	sentence	NOUN
ftr-465	1146	23	of	of	ADP
ftr-465	1146	24	section	section	NOUN
ftr-465	1146	25	513(c	513(c	PROPN
ftr-465	1146	26	)	)	PUNCT
ftr-465	1146	27	means	mean	VERB
ftr-465	1146	28	"	"	PUNCT
ftr-465	1146	29	profit	profit	NOUN
ftr-465	1146	30	"	"	PUNCT
ftr-465	1146	31	or	or	CCONJ
ftr-465	1146	32	has	have	AUX
ftr-465	1146	33	extracted	extract	VERB
ftr-465	1146	34	that	that	DET
ftr-465	1146	35	conclusion	conclusion	NOUN
ftr-465	1146	36	from	from	ADP
ftr-465	1146	37	the	the	DET
ftr-465	1146	38	reference	reference	NOUN
ftr-465	1146	39	to	to	PART
ftr-465	1146	40	section	section	NOUN
ftr-465	1146	41	162	162	NUM
ftr-465	1146	42	and	and	CCONJ
ftr-465	1146	43	the	the	DET
ftr-465	1146	44	hirsch	hirsch	PROPN
ftr-465	1146	45	rationale	rationale	NOUN
ftr-465	1146	46	.	.	PUNCT
ftr-465	1147	1	7	7	NUM
ftr-465	1147	2	3	3	NUM
ftr-465	1147	3	accordingly	accordingly	ADV
ftr-465	1147	4	,	,	PUNCT
ftr-465	1147	5	the	the	DET
ftr-465	1147	6	tax	tax	NOUN
ftr-465	1147	7	court	court	NOUN
ftr-465	1147	8	has	have	AUX
ftr-465	1147	9	consistently	consistently	ADV
ftr-465	1147	10	determined	determine	VERB
ftr-465	1147	11	that	that	SCONJ
ftr-465	1147	12	the	the	DET
ftr-465	1147	13	proper	proper	ADJ
ftr-465	1147	14	test	test	NOUN
ftr-465	1147	15	to	to	PART
ftr-465	1147	16	determine	determine	VERB
ftr-465	1147	17	the	the	DET
ftr-465	1147	18	presence	presence	NOUN
ftr-465	1147	19	of	of	ADP
ftr-465	1147	20	a	a	DET
ftr-465	1147	21	trade	trade	NOUN
ftr-465	1147	22	or	or	CCONJ
ftr-465	1147	23	business	business	NOUN
ftr-465	1147	24	is	be	AUX
ftr-465	1147	25	whether	whether	SCONJ
ftr-465	1147	26	the	the	DET
ftr-465	1147	27	organization	organization	NOUN
ftr-465	1147	28	is	be	AUX
ftr-465	1147	29	conducting	conduct	VERB
ftr-465	1147	30	the	the	DET
ftr-465	1147	31	activity	activity	NOUN
ftr-465	1147	32	with	with	ADP
ftr-465	1147	33	a	a	DET
ftr-465	1147	34	predominant	predominant	ADJ
ftr-465	1147	35	motive	motive	NOUN
ftr-465	1147	36	,	,	PUNCT
ftr-465	1147	37	or	or	CCONJ
ftr-465	1147	38	at	at	ADP
ftr-465	1147	39	least	least	ADJ
ftr-465	1147	40	a	a	DET
ftr-465	1147	41	motive	motive	NOUN
ftr-465	1147	42	,	,	PUNCT
ftr-465	1147	43	for	for	ADP
ftr-465	1147	44	profit	profit	NOUN
ftr-465	1147	45	.	.	PUNCT
ftr-465	1148	1	74	74	NUM
ftr-465	1149	1	it	it	PRON
ftr-465	1149	2	was	be	AUX
ftr-465	1149	3	in	in	ADP
ftr-465	1149	4	this	this	DET
ftr-465	1149	5	judicial	judicial	ADJ
ftr-465	1149	6	setting	setting	NOUN
ftr-465	1149	7	that	that	SCONJ
ftr-465	1149	8	the	the	DET
ftr-465	1149	9	supreme	supreme	PROPN
ftr-465	1149	10	court	court	PROPN
ftr-465	1149	11	decided	decide	VERB
ftr-465	1149	12	united	united	PROPN
ftr-465	1149	13	states	states	PROPN
ftr-465	1149	14	v.	v.	ADP
ftr-465	1149	15	american	american	PROPN
ftr-465	1149	16	bar	bar	PROPN
ftr-465	1149	17	endowment'm	endowment'm	PROPN
ftr-465	1149	18	in	in	ADP
ftr-465	1149	19	1986	1986	NUM
ftr-465	1149	20	.	.	PUNCT
ftr-465	1150	1	american	american	PROPN
ftr-465	1150	2	bar	bar	PROPN
ftr-465	1150	3	endowment	endowment	NOUN
ftr-465	1150	4	169	169	NUM
ftr-465	1150	5	.	.	PUNCT
ftr-465	1151	1	699	699	NUM
ftr-465	1151	2	f.2d	f.2d	NOUN
ftr-465	1151	3	167	167	NUM
ftr-465	1151	4	,	,	PUNCT
ftr-465	1151	5	170	170	NUM
ftr-465	1151	6	(	(	PUNCT
ftr-465	1151	7	4th	4th	ADJ
ftr-465	1151	8	cir	cir	NOUN
ftr-465	1151	9	.	.	PUNCT
ftr-465	1151	10	1983	1983	NUM
ftr-465	1151	11	)	)	PUNCT
ftr-465	1151	12	.	.	PUNCT
ftr-465	1152	1	170	170	NUM
ftr-465	1152	2	.	.	PUNCT
ftr-465	1153	1	i	i	PRON
ftr-465	1153	2	d.	d.	PROPN
ftr-465	1153	3	at	at	ADP
ftr-465	1153	4	170	170	NUM
ftr-465	1153	5	(	(	PUNCT
ftr-465	1153	6	quoting	quote	VERB
ftr-465	1153	7	regs	reg	NOUN
ftr-465	1153	8	.	.	PUNCT
ftr-465	1154	1	§	§	PROPN
ftr-465	1154	2	1.513	1.513	NUM
ftr-465	1154	3	-	-	SYM
ftr-465	1154	4	1(b	1(b	NUM
ftr-465	1154	5	)	)	PUNCT
ftr-465	1154	6	)	)	PUNCT
ftr-465	1154	7	.	.	PUNCT
ftr-465	1155	1	171	171	NUM
ftr-465	1155	2	.	.	X
ftr-465	1155	3	726	726	NUM
ftr-465	1155	4	f.2d	f.2d	NOUN
ftr-465	1155	5	1097	1097	NUM
ftr-465	1155	6	(	(	PUNCT
ftr-465	1155	7	6th	6th	ADJ
ftr-465	1155	8	cir	cir	NOUN
ftr-465	1155	9	.	.	PUNCT
ftr-465	1155	10	1984	1984	NUM
ftr-465	1155	11	)	)	PUNCT
ftr-465	1155	12	.	.	PUNCT
ftr-465	1156	1	172	172	X
ftr-465	1156	2	.	.	PUNCT
ftr-465	1157	1	i	i	PRON
ftr-465	1157	2	d.	d.	PROPN
ftr-465	1157	3	at	at	ADP
ftr-465	1157	4	1103	1103	NUM
ftr-465	1157	5	-	-	SYM
ftr-465	1157	6	04	04	NUM
ftr-465	1157	7	.	.	PUNCT
ftr-465	1158	1	173	173	NUM
ftr-465	1158	2	.	.	PUNCT
ftr-465	1159	1	see	see	VERB
ftr-465	1159	2	veterans	veteran	NOUN
ftr-465	1159	3	of	of	ADP
ftr-465	1159	4	foreign	foreign	ADJ
ftr-465	1159	5	wars	war	NOUN
ftr-465	1159	6	,	,	PUNCT
ftr-465	1159	7	mich	mich	PROPN
ftr-465	1159	8	.	.	PUNCT
ftr-465	1160	1	v.	v.	PROPN
ftr-465	1160	2	commissioner	commissioner	PROPN
ftr-465	1160	3	,	,	PUNCT
ftr-465	1160	4	89	89	NUM
ftr-465	1160	5	t.c	t.c	PROPN
ftr-465	1160	6	.	.	PROPN
ftr-465	1160	7	7	7	NUM
ftr-465	1160	8	,	,	PUNCT
ftr-465	1160	9	20	20	NUM
ftr-465	1160	10	(	(	PUNCT
ftr-465	1160	11	1987	1987	NUM
ftr-465	1160	12	)	)	PUNCT
ftr-465	1160	13	(	(	PUNCT
ftr-465	1160	14	"	"	PUNCT
ftr-465	1160	15	if	if	SCONJ
ftr-465	1160	16	an	an	DET
ftr-465	1160	17	activity	activity	NOUN
ftr-465	1160	18	is	be	AUX
ftr-465	1160	19	carried	carry	VERB
ftr-465	1160	20	on	on	ADP
ftr-465	1160	21	for	for	ADP
ftr-465	1160	22	the	the	DET
ftr-465	1160	23	production	production	NOUN
ftr-465	1160	24	of	of	ADP
ftr-465	1160	25	income	income	NOUN
ftr-465	1160	26	from	from	ADP
ftr-465	1160	27	the	the	DET
ftr-465	1160	28	sale	sale	NOUN
ftr-465	1160	29	goods	good	NOUN
ftr-465	1160	30	or	or	CCONJ
ftr-465	1160	31	the	the	DET
ftr-465	1160	32	performance	performance	NOUN
ftr-465	1160	33	of	of	ADP
ftr-465	1160	34	services	service	NOUN
ftr-465	1160	35	,	,	PUNCT
ftr-465	1160	36	then	then	ADV
ftr-465	1160	37	it	it	PRON
ftr-465	1160	38	is	be	AUX
ftr-465	1160	39	a	a	DET
ftr-465	1160	40	'	'	PUNCT
ftr-465	1160	41	trade	trade	NOUN
ftr-465	1160	42	or	or	CCONJ
ftr-465	1160	43	business	business	NOUN
ftr-465	1160	44	'	'	PUNCT
ftr-465	1160	45	within	within	ADP
ftr-465	1160	46	the	the	DET
ftr-465	1160	47	meaning	meaning	NOUN
ftr-465	1160	48	of	of	ADP
ftr-465	1160	49	§	§	PROPN
ftr-465	1160	50	513(c	513(c	PROPN
ftr-465	1160	51	)	)	PUNCT
ftr-465	1160	52	....	....	PUNCT
ftr-465	1161	1	in	in	ADP
ftr-465	1161	2	determining	determine	VERB
ftr-465	1161	3	whether	whether	SCONJ
ftr-465	1161	4	petitioner	petitioner	NOUN
ftr-465	1161	5	carried	carry	VERB
ftr-465	1161	6	on	on	ADP
ftr-465	1161	7	the	the	DET
ftr-465	1161	8	christmas	christmas	PROPN
ftr-465	1161	9	card	card	NOUN
ftr-465	1161	10	program	program	NOUN
ftr-465	1161	11	for	for	ADP
ftr-465	1161	12	the	the	DET
ftr-465	1161	13	production	production	NOUN
ftr-465	1161	14	of	of	ADP
ftr-465	1161	15	income	income	NOUN
ftr-465	1161	16	,	,	PUNCT
ftr-465	1161	17	our	our	PRON
ftr-465	1161	18	inquiry	inquiry	NOUN
ftr-465	1161	19	is	be	AUX
ftr-465	1161	20	directed	direct	VERB
ftr-465	1161	21	at	at	ADP
ftr-465	1161	22	petitioner	petitioner	NOUN
ftr-465	1161	23	's	's	PART
ftr-465	1161	24	intent	intent	NOUN
ftr-465	1161	25	in	in	ADP
ftr-465	1161	26	carrying	carry	VERB
ftr-465	1161	27	on	on	ADP
ftr-465	1161	28	the	the	DET
ftr-465	1161	29	activity	activity	NOUN
ftr-465	1161	30	.	.	PUNCT
ftr-465	1162	1	we	we	PRON
ftr-465	1162	2	must	must	AUX
ftr-465	1162	3	determine	determine	VERB
ftr-465	1162	4	whether	whether	SCONJ
ftr-465	1162	5	petitioner	petitioner	NOUN
ftr-465	1162	6	carried	carry	VERB
ftr-465	1162	7	on	on	ADP
ftr-465	1162	8	the	the	DET
ftr-465	1162	9	christmas	christmas	PROPN
ftr-465	1162	10	card	card	NOUN
ftr-465	1162	11	program	program	NOUN
ftr-465	1162	12	with	with	ADP
ftr-465	1162	13	the	the	DET
ftr-465	1162	14	intent	intent	NOUN
ftr-465	1162	15	of	of	ADP
ftr-465	1162	16	producing	produce	VERB
ftr-465	1162	17	income	income	NOUN
ftr-465	1162	18	,	,	PUNCT
ftr-465	1162	19	or	or	CCONJ
ftr-465	1162	20	stated	state	VERB
ftr-465	1162	21	another	another	DET
ftr-465	1162	22	way	way	NOUN
ftr-465	1162	23	,	,	PUNCT
ftr-465	1162	24	whether	whether	SCONJ
ftr-465	1162	25	petitioner	petitioner	NOUN
ftr-465	1162	26	had	have	VERB
ftr-465	1162	27	a	a	DET
ftr-465	1162	28	profit	profit	NOUN
ftr-465	1162	29	motive	motive	NOUN
ftr-465	1162	30	.	.	PUNCT
ftr-465	1162	31	"	"	PUNCT
ftr-465	1162	32	)	)	PUNCT
ftr-465	1162	33	.	.	PUNCT
ftr-465	1163	1	see	see	VERB
ftr-465	1163	2	also	also	ADV
ftr-465	1163	3	national	national	ADJ
ftr-465	1163	4	water	water	NOUN
ftr-465	1163	5	well	well	ADV
ftr-465	1163	6	ass'n	ass'n	PROPN
ftr-465	1163	7	v.	v.	PROPN
ftr-465	1163	8	commissioner	commissioner	NOUN
ftr-465	1163	9	,	,	PUNCT
ftr-465	1163	10	92	92	NUM
ftr-465	1163	11	t.c	t.c	NOUN
ftr-465	1163	12	.	.	PROPN
ftr-465	1163	13	75	75	NUM
ftr-465	1163	14	,	,	PUNCT
ftr-465	1163	15	84	84	NUM
ftr-465	1163	16	(	(	PUNCT
ftr-465	1163	17	1989	1989	NUM
ftr-465	1163	18	)	)	PUNCT
ftr-465	1163	19	.	.	PUNCT
ftr-465	1164	1	174	174	NUM
ftr-465	1164	2	.	.	PUNCT
ftr-465	1165	1	see	see	VERB
ftr-465	1165	2	national	national	ADJ
ftr-465	1165	3	water	water	NOUN
ftr-465	1165	4	well	well	ADV
ftr-465	1165	5	ass'n	ass'n	PROPN
ftr-465	1165	6	v.	v.	PROPN
ftr-465	1165	7	commissioner	commissioner	NOUN
ftr-465	1165	8	,	,	PUNCT
ftr-465	1165	9	92	92	NUM
ftr-465	1165	10	t.c	t.c	NOUN
ftr-465	1165	11	.	.	PROPN
ftr-465	1165	12	75	75	NUM
ftr-465	1165	13	,	,	PUNCT
ftr-465	1165	14	84	84	NUM
ftr-465	1165	15	-	-	SYM
ftr-465	1165	16	85	85	NUM
ftr-465	1165	17	(	(	PUNCT
ftr-465	1165	18	1989	1989	NUM
ftr-465	1165	19	)	)	PUNCT
ftr-465	1165	20	;	;	PUNCT
ftr-465	1165	21	veterans	veteran	NOUN
ftr-465	1165	22	of	of	ADP
ftr-465	1165	23	foreign	foreign	ADJ
ftr-465	1165	24	wars	war	NOUN
ftr-465	1165	25	,	,	PUNCT
ftr-465	1165	26	mich	mich	PROPN
ftr-465	1165	27	.	.	PUNCT
ftr-465	1166	1	v.	v.	PROPN
ftr-465	1166	2	commissioner	commissioner	PROPN
ftr-465	1166	3	,	,	PUNCT
ftr-465	1166	4	89	89	NUM
ftr-465	1166	5	t.c	t.c	PROPN
ftr-465	1166	6	.	.	PROPN
ftr-465	1166	7	7	7	NUM
ftr-465	1166	8	,	,	PUNCT
ftr-465	1166	9	20	20	NUM
ftr-465	1166	10	(	(	PUNCT
ftr-465	1166	11	1987	1987	NUM
ftr-465	1166	12	)	)	PUNCT
ftr-465	1166	13	;	;	PUNCT
ftr-465	1166	14	st	st	PROPN
ftr-465	1166	15	.	.	PROPN
ftr-465	1166	16	joseph	joseph	PROPN
ftr-465	1166	17	farms	farms	PROPN
ftr-465	1166	18	v.	v.	PROPN
ftr-465	1166	19	commissioner	commissioner	PROPN
ftr-465	1166	20	,	,	PUNCT
ftr-465	1166	21	85	85	NUM
ftr-465	1166	22	t.c	t.c	PROPN
ftr-465	1166	23	.	.	PROPN
ftr-465	1166	24	9	9	NUM
ftr-465	1166	25	,	,	PUNCT
ftr-465	1166	26	20	20	NUM
ftr-465	1166	27	(	(	PUNCT
ftr-465	1166	28	1985	1985	NUM
ftr-465	1166	29	)	)	PUNCT
ftr-465	1166	30	;	;	PUNCT
ftr-465	1166	31	professional	professional	ADJ
ftr-465	1166	32	ins	in	NOUN
ftr-465	1166	33	.	.	PUNCT
ftr-465	1167	1	agents	agent	NOUN
ftr-465	1167	2	v.	v.	ADP
ftr-465	1167	3	commissioner	commissioner	PROPN
ftr-465	1167	4	,	,	PUNCT
ftr-465	1167	5	78	78	NUM
ftr-465	1167	6	t.c	t.c	NOUN
ftr-465	1167	7	.	.	PROPN
ftr-465	1167	8	246	246	NUM
ftr-465	1167	9	,	,	PUNCT
ftr-465	1167	10	259	259	NUM
ftr-465	1167	11	(	(	PUNCT
ftr-465	1167	12	1982	1982	NUM
ftr-465	1167	13	)	)	PUNCT
ftr-465	1167	14	,	,	PUNCT
ftr-465	1167	15	aff'd	aff'd	NOUN
ftr-465	1167	16	,	,	PUNCT
ftr-465	1167	17	726	726	NUM
ftr-465	1167	18	f.2d	f.2d	NOUN
ftr-465	1167	19	1097	1097	NUM
ftr-465	1167	20	(	(	PUNCT
ftr-465	1167	21	6th	6th	ADJ
ftr-465	1167	22	cir	cir	NOUN
ftr-465	1167	23	.	.	PUNCT
ftr-465	1167	24	1984	1984	NUM
ftr-465	1167	25	)	)	PUNCT
ftr-465	1167	26	;	;	PUNCT
ftr-465	1167	27	see	see	VERB
ftr-465	1167	28	also	also	ADV
ftr-465	1167	29	kaplan	kaplan	PROPN
ftr-465	1167	30	,	,	PUNCT
ftr-465	1167	31	supra	supra	PROPN
ftr-465	1167	32	note	note	PROPN
ftr-465	1167	33	62	62	NUM
ftr-465	1167	34	,	,	PUNCT
ftr-465	1167	35	at	at	ADP
ftr-465	1167	36	1438	1438	NUM
ftr-465	1167	37	(	(	PUNCT
ftr-465	1167	38	equating	equate	VERB
ftr-465	1167	39	the	the	DET
ftr-465	1167	40	word	word	NOUN
ftr-465	1167	41	"	"	PUNCT
ftr-465	1167	42	income	income	NOUN
ftr-465	1167	43	"	"	PUNCT
ftr-465	1167	44	in	in	ADP
ftr-465	1167	45	§	§	PROPN
ftr-465	1167	46	513(c	513(c	PROPN
ftr-465	1167	47	)	)	PUNCT
ftr-465	1167	48	with	with	ADP
ftr-465	1167	49	"	"	PUNCT
ftr-465	1167	50	profit	profit	NOUN
ftr-465	1167	51	,	,	PUNCT
ftr-465	1167	52	"	"	PUNCT
ftr-465	1167	53	and	and	CCONJ
ftr-465	1167	54	concluding	conclude	VERB
ftr-465	1167	55	that	that	SCONJ
ftr-465	1167	56	an	an	DET
ftr-465	1167	57	activity	activity	NOUN
ftr-465	1167	58	is	be	AUX
ftr-465	1167	59	a	a	DET
ftr-465	1167	60	trade	trade	NOUN
ftr-465	1167	61	or	or	CCONJ
ftr-465	1167	62	business	business	NOUN
ftr-465	1167	63	if	if	SCONJ
ftr-465	1167	64	at	at	ADV
ftr-465	1167	65	least	least	ADJ
ftr-465	1167	66	one	one	NUM
ftr-465	1167	67	of	of	ADP
ftr-465	1167	68	the	the	DET
ftr-465	1167	69	motives	motive	NOUN
ftr-465	1167	70	for	for	ADP
ftr-465	1167	71	operating	operate	VERB
ftr-465	1167	72	it	it	PRON
ftr-465	1167	73	is	be	AUX
ftr-465	1167	74	the	the	DET
ftr-465	1167	75	desire	desire	NOUN
ftr-465	1167	76	for	for	ADP
ftr-465	1167	77	profit	profit	NOUN
ftr-465	1167	78	)	)	PUNCT
ftr-465	1167	79	.	.	PUNCT
ftr-465	1168	1	175	175	NUM
ftr-465	1168	2	.	.	PUNCT
ftr-465	1168	3	477	477	NUM
ftr-465	1169	1	u.s	u.s	PROPN
ftr-465	1169	2	.	.	PROPN
ftr-465	1169	3	105	105	NUM
ftr-465	1169	4	(	(	PUNCT
ftr-465	1169	5	1986	1986	NUM
ftr-465	1169	6	)	)	PUNCT
ftr-465	1169	7	.	.	PUNCT
ftr-465	1170	1	[	[	X
ftr-465	1170	2	vol	vol	NOUN
ftr-465	1170	3	.	.	PUNCT
ftr-465	1170	4	3:7	3:7	NUM
ftr-465	1170	5	unfair	unfair	ADJ
ftr-465	1170	6	business	business	NOUN
ftr-465	1170	7	competition	competition	NOUN
ftr-465	1170	8	(	(	PUNCT
ftr-465	1170	9	abe	abe	PROPN
ftr-465	1170	10	)	)	PUNCT
ftr-465	1170	11	is	be	AUX
ftr-465	1170	12	a	a	DET
ftr-465	1170	13	501(c)(3	501(c)(3	NUM
ftr-465	1170	14	)	)	PUNCT
ftr-465	1170	15	organization	organization	NOUN
ftr-465	1170	16	devoted	devote	VERB
ftr-465	1170	17	to	to	ADP
ftr-465	1170	18	advancing	advance	VERB
ftr-465	1170	19	legal	legal	ADJ
ftr-465	1170	20	research	research	NOUN
ftr-465	1170	21	and	and	CCONJ
ftr-465	1170	22	to	to	ADP
ftr-465	1170	23	promoting	promote	VERB
ftr-465	1170	24	the	the	DET
ftr-465	1170	25	administration	administration	NOUN
ftr-465	1170	26	of	of	ADP
ftr-465	1170	27	justice	justice	PROPN
ftr-465	1170	28	.	.	PUNCT
ftr-465	1171	1	abe	abe	PROPN
ftr-465	1171	2	has	have	VERB
ftr-465	1171	3	automatically	automatically	ADV
ftr-465	1171	4	as	as	SCONJ
ftr-465	1171	5	its	its	PRON
ftr-465	1171	6	membership	membership	NOUN
ftr-465	1171	7	all	all	DET
ftr-465	1171	8	members	member	NOUN
ftr-465	1171	9	of	of	ADP
ftr-465	1171	10	the	the	DET
ftr-465	1171	11	american	american	PROPN
ftr-465	1171	12	bar	bar	PROPN
ftr-465	1171	13	association	association	PROPN
ftr-465	1171	14	.	.	PUNCT
ftr-465	1172	1	during	during	ADP
ftr-465	1172	2	the	the	DET
ftr-465	1172	3	taxable	taxable	ADJ
ftr-465	1172	4	years	year	NOUN
ftr-465	1172	5	in	in	ADP
ftr-465	1172	6	question	question	NOUN
ftr-465	1172	7	abe	abe	PROPN
ftr-465	1172	8	provided	provide	VERB
ftr-465	1172	9	group	group	NOUN
ftr-465	1172	10	life	life	NOUN
ftr-465	1172	11	,	,	PUNCT
ftr-465	1172	12	health	health	NOUN
ftr-465	1172	13	,	,	PUNCT
ftr-465	1172	14	accident	accident	NOUN
ftr-465	1172	15	and	and	CCONJ
ftr-465	1172	16	disability	disability	NOUN
ftr-465	1172	17	insurance	insurance	NOUN
ftr-465	1172	18	to	to	ADP
ftr-465	1172	19	its	its	PRON
ftr-465	1172	20	members	member	NOUN
ftr-465	1172	21	.	.	PUNCT
ftr-465	1173	1	in	in	ADP
ftr-465	1173	2	return	return	NOUN
ftr-465	1173	3	for	for	ADP
ftr-465	1173	4	choosing	choose	VERB
ftr-465	1173	5	the	the	DET
ftr-465	1173	6	insurer	insurer	NOUN
ftr-465	1173	7	,	,	PUNCT
ftr-465	1173	8	negotiating	negotiate	VERB
ftr-465	1173	9	premium	premium	NOUN
ftr-465	1173	10	rates	rate	NOUN
ftr-465	1173	11	,	,	PUNCT
ftr-465	1173	12	soliciting	solicit	VERB
ftr-465	1173	13	its	its	PRON
ftr-465	1173	14	members	member	NOUN
ftr-465	1173	15	,	,	PUNCT
ftr-465	1173	16	collecting	collect	VERB
ftr-465	1173	17	the	the	DET
ftr-465	1173	18	premiums	premium	NOUN
ftr-465	1173	19	,	,	PUNCT
ftr-465	1173	20	and	and	CCONJ
ftr-465	1173	21	screening	screen	VERB
ftr-465	1173	22	claims	claim	NOUN
ftr-465	1173	23	for	for	ADP
ftr-465	1173	24	benefits	benefit	NOUN
ftr-465	1173	25	,	,	PUNCT
ftr-465	1173	26	abe	abe	PROPN
ftr-465	1173	27	received	receive	VERB
ftr-465	1173	28	all	all	DET
ftr-465	1173	29	dividends	dividend	NOUN
ftr-465	1173	30	(	(	PUNCT
ftr-465	1173	31	refund	refund	NOUN
ftr-465	1173	32	of	of	ADP
ftr-465	1173	33	excess	excess	ADJ
ftr-465	1173	34	premiums	premium	NOUN
ftr-465	1173	35	)	)	PUNCT
ftr-465	1173	36	declared	declare	VERB
ftr-465	1173	37	by	by	ADP
ftr-465	1173	38	the	the	DET
ftr-465	1173	39	insurance	insurance	NOUN
ftr-465	1173	40	carriers	carrier	NOUN
ftr-465	1173	41	.	.	PUNCT
ftr-465	1174	1	as	as	ADP
ftr-465	1174	2	a	a	DET
ftr-465	1174	3	condition	condition	NOUN
ftr-465	1174	4	to	to	PART
ftr-465	1174	5	participation	participation	VERB
ftr-465	1174	6	in	in	ADP
ftr-465	1174	7	an	an	DET
ftr-465	1174	8	insurance	insurance	NOUN
ftr-465	1174	9	program	program	NOUN
ftr-465	1174	10	,	,	PUNCT
ftr-465	1174	11	members	member	NOUN
ftr-465	1174	12	were	be	AUX
ftr-465	1174	13	required	require	VERB
ftr-465	1174	14	to	to	PART
ftr-465	1174	15	agree	agree	VERB
ftr-465	1174	16	to	to	PART
ftr-465	1174	17	allow	allow	VERB
ftr-465	1174	18	abe	abe	PROPN
ftr-465	1174	19	to	to	PART
ftr-465	1174	20	keep	keep	VERB
ftr-465	1174	21	the	the	DET
ftr-465	1174	22	dividends	dividend	NOUN
ftr-465	1174	23	rather	rather	ADV
ftr-465	1174	24	than	than	ADP
ftr-465	1174	25	distribute	distribute	VERB
ftr-465	1174	26	them	they	PRON
ftr-465	1174	27	to	to	ADP
ftr-465	1174	28	the	the	DET
ftr-465	1174	29	membership	membership	NOUN
ftr-465	1174	30	.	.	PUNCT
ftr-465	1175	1	176	176	NUM
ftr-465	1175	2	after	after	ADP
ftr-465	1175	3	reciting	reciting	NOUN
ftr-465	1175	4	section	section	NOUN
ftr-465	1175	5	513(c	513(c	PROPN
ftr-465	1175	6	)	)	PUNCT
ftr-465	1175	7	's	's	PART
ftr-465	1175	8	definition	definition	NOUN
ftr-465	1175	9	of	of	ADP
ftr-465	1175	10	a	a	DET
ftr-465	1175	11	trade	trade	NOUN
ftr-465	1175	12	or	or	CCONJ
ftr-465	1175	13	business	business	NOUN
ftr-465	1175	14	as	as	ADP
ftr-465	1175	15	"	"	PUNCT
ftr-465	1175	16	any	any	DET
ftr-465	1175	17	activity	activity	NOUN
ftr-465	1175	18	which	which	PRON
ftr-465	1175	19	is	be	AUX
ftr-465	1175	20	carried	carry	VERB
ftr-465	1175	21	on	on	ADP
ftr-465	1175	22	for	for	ADP
ftr-465	1175	23	the	the	DET
ftr-465	1175	24	production	production	NOUN
ftr-465	1175	25	of	of	ADP
ftr-465	1175	26	income	income	NOUN
ftr-465	1175	27	from	from	ADP
ftr-465	1175	28	the	the	DET
ftr-465	1175	29	sale	sale	NOUN
ftr-465	1175	30	of	of	ADP
ftr-465	1175	31	goods	good	NOUN
ftr-465	1175	32	or	or	CCONJ
ftr-465	1175	33	the	the	DET
ftr-465	1175	34	performance	performance	NOUN
ftr-465	1175	35	of	of	ADP
ftr-465	1175	36	services	service	NOUN
ftr-465	1175	37	"	"	PUNCT
ftr-465	1175	38	and	and	CCONJ
ftr-465	1175	39	noting	note	VERB
ftr-465	1175	40	in	in	ADP
ftr-465	1175	41	footnote	footnote	NOUN
ftr-465	1175	42	1	1	NUM
ftr-465	1175	43	that	that	SCONJ
ftr-465	1175	44	"	"	PUNCT
ftr-465	1175	45	it]he	it]he	ADJ
ftr-465	1175	46	standard	standard	ADJ
ftr-465	1175	47	test	test	NOUN
ftr-465	1175	48	for	for	ADP
ftr-465	1175	49	the	the	DET
ftr-465	1175	50	existence	existence	NOUN
ftr-465	1175	51	of	of	ADP
ftr-465	1175	52	a	a	DET
ftr-465	1175	53	trade	trade	NOUN
ftr-465	1175	54	or	or	CCONJ
ftr-465	1175	55	business	business	NOUN
ftr-465	1175	56	for	for	ADP
ftr-465	1175	57	purposes	purpose	NOUN
ftr-465	1175	58	of	of	ADP
ftr-465	1175	59	§	§	PROPN
ftr-465	1175	60	162	162	NUM
ftr-465	1175	61	is	be	AUX
ftr-465	1175	62	whether	whether	SCONJ
ftr-465	1175	63	the	the	DET
ftr-465	1175	64	activity	activity	NOUN
ftr-465	1175	65	'	'	PUNCT
ftr-465	1175	66	was	be	AUX
ftr-465	1175	67	entered	enter	VERB
ftr-465	1175	68	into	into	ADP
ftr-465	1175	69	with	with	ADP
ftr-465	1175	70	the	the	DET
ftr-465	1175	71	dominant	dominant	ADJ
ftr-465	1175	72	hope	hope	NOUN
ftr-465	1175	73	and	and	CCONJ
ftr-465	1175	74	intent	intent	NOUN
ftr-465	1175	75	of	of	ADP
ftr-465	1175	76	realizing	realize	VERB
ftr-465	1175	77	a	a	DET
ftr-465	1175	78	profit	profit	NOUN
ftr-465	1175	79	,	,	PUNCT
ftr-465	1175	80	'	'	PUNCT
ftr-465	1175	81	,	,	PUNCT
ftr-465	1175	82	.n	.n	VERB
ftr-465	1176	1	the	the	DET
ftr-465	1176	2	supreme	supreme	PROPN
ftr-465	1176	3	court	court	PROPN
ftr-465	1176	4	determined	determine	VERB
ftr-465	1176	5	that	that	SCONJ
ftr-465	1176	6	abe	abe	PROPN
ftr-465	1176	7	's	's	PART
ftr-465	1176	8	insurance	insurance	NOUN
ftr-465	1176	9	program	program	NOUN
ftr-465	1176	10	"	"	PUNCT
ftr-465	1176	11	falls	fall	VERB
ftr-465	1176	12	within	within	ADP
ftr-465	1176	13	the	the	DET
ftr-465	1176	14	literal	literal	ADJ
ftr-465	1176	15	language	language	NOUN
ftr-465	1176	16	of	of	ADP
ftr-465	1176	17	these	these	DET
ftr-465	1176	18	definitions	definition	NOUN
ftr-465	1176	19	.	.	PUNCT
ftr-465	1177	1	"'7	"'7	NOUN
ftr-465	1177	2	in	in	ADP
ftr-465	1177	3	order	order	NOUN
ftr-465	1177	4	to	to	PART
ftr-465	1177	5	assure	assure	VERB
ftr-465	1177	6	itself	itself	PRON
ftr-465	1177	7	that	that	SCONJ
ftr-465	1177	8	abe	abe	PROPN
ftr-465	1177	9	's	's	PART
ftr-465	1177	10	activities	activity	NOUN
ftr-465	1177	11	constituted	constitute	VERB
ftr-465	1177	12	both	both	CCONJ
ftr-465	1177	13	the	the	DET
ftr-465	1177	14	sale	sale	NOUN
ftr-465	1177	15	of	of	ADP
ftr-465	1177	16	goods	good	NOUN
ftr-465	1177	17	and	and	CCONJ
ftr-465	1177	18	the	the	DET
ftr-465	1177	19	performance	performance	NOUN
ftr-465	1177	20	of	of	ADP
ftr-465	1177	21	services	service	NOUN
ftr-465	1177	22	,	,	PUNCT
ftr-465	1177	23	and	and	CCONJ
ftr-465	1177	24	possessed	possess	VERB
ftr-465	1177	25	the	the	DET
ftr-465	1177	26	general	general	ADJ
ftr-465	1177	27	characteristics	characteristic	NOUN
ftr-465	1177	28	of	of	ADP
ftr-465	1177	29	a	a	DET
ftr-465	1177	30	trade	trade	NOUN
ftr-465	1177	31	or	or	CCONJ
ftr-465	1177	32	business	business	NOUN
ftr-465	1177	33	,	,	PUNCT
ftr-465	1177	34	the	the	DET
ftr-465	1177	35	court	court	NOUN
ftr-465	1177	36	compared	compare	VERB
ftr-465	1177	37	the	the	DET
ftr-465	1177	38	organization	organization	NOUN
ftr-465	1177	39	's	's	PART
ftr-465	1177	40	insurance	insurance	NOUN
ftr-465	1177	41	programs	program	NOUN
ftr-465	1177	42	to	to	ADP
ftr-465	1177	43	activities	activity	NOUN
ftr-465	1177	44	that	that	PRON
ftr-465	1177	45	potentially	potentially	ADV
ftr-465	1177	46	could	could	AUX
ftr-465	1177	47	be	be	AUX
ftr-465	1177	48	,	,	PUNCT
ftr-465	1177	49	or	or	CCONJ
ftr-465	1177	50	in	in	ADP
ftr-465	1177	51	fact	fact	NOUN
ftr-465	1177	52	are	be	AUX
ftr-465	1177	53	,	,	PUNCT
ftr-465	1177	54	carried	carry	VERB
ftr-465	1177	55	out	out	ADP
ftr-465	1177	56	by	by	ADP
ftr-465	1177	57	taxable	taxable	ADJ
ftr-465	1177	58	entities	entity	NOUN
ftr-465	1177	59	:	:	PUNCT
ftr-465	1177	60	"	"	PUNCT
ftr-465	1177	61	certainly	certainly	ADV
ftr-465	1177	62	the	the	DET
ftr-465	1177	63	assembling	assembling	NOUN
ftr-465	1177	64	of	of	ADP
ftr-465	1177	65	a	a	DET
ftr-465	1177	66	group	group	NOUN
ftr-465	1177	67	of	of	ADP
ftr-465	1177	68	better	well	ADJ
ftr-465	1177	69	-	-	PUNCT
ftr-465	1177	70	than	than	ADP
ftr-465	1177	71	-	-	PUNCT
ftr-465	1177	72	average	average	ADJ
ftr-465	1177	73	insurance	insurance	NOUN
ftr-465	1177	74	risks	risk	NOUN
ftr-465	1177	75	,	,	PUNCT
ftr-465	1177	76	negotiating	negotiate	VERB
ftr-465	1177	77	on	on	ADP
ftr-465	1177	78	their	their	PRON
ftr-465	1177	79	behalf	behalf	NOUN
ftr-465	1177	80	with	with	ADP
ftr-465	1177	81	insurance	insurance	NOUN
ftr-465	1177	82	companies	company	NOUN
ftr-465	1177	83	,	,	PUNCT
ftr-465	1177	84	and	and	CCONJ
ftr-465	1177	85	administering	administer	VERB
ftr-465	1177	86	a	a	DET
ftr-465	1177	87	group	group	NOUN
ftr-465	1177	88	policy	policy	NOUN
ftr-465	1177	89	are	be	AUX
ftr-465	1177	90	activities	activity	NOUN
ftr-465	1177	91	that	that	PRON
ftr-465	1177	92	can	can	AUX
ftr-465	1177	93	be	be	AUX
ftr-465	1177	94	-	-	PUNCT
ftr-465	1177	95	and	and	CCONJ
ftr-465	1177	96	are	be	AUX
ftr-465	1177	97	-	-	PUNCT
ftr-465	1177	98	provided	provide	VERB
ftr-465	1177	99	by	by	ADP
ftr-465	1177	100	private	private	ADJ
ftr-465	1177	101	commercial	commercial	ADJ
ftr-465	1177	102	entities	entity	NOUN
ftr-465	1177	103	in	in	ADP
ftr-465	1177	104	order	order	NOUN
ftr-465	1177	105	to	to	PART
ftr-465	1177	106	make	make	VERB
ftr-465	1177	107	a	a	DET
ftr-465	1177	108	profit	profit	NOUN
ftr-465	1177	109	.	.	PUNCT
ftr-465	1178	1	"'79	"'79	NOUN
ftr-465	1178	2	because	because	SCONJ
ftr-465	1178	3	the	the	DET
ftr-465	1178	4	claims	claim	NOUN
ftr-465	1178	5	court	court	NOUN
ftr-465	1178	6	'	'	PART
ftr-465	1178	7	80	80	NUM
ftr-465	1178	8	and	and	CCONJ
ftr-465	1178	9	court	court	NOUN
ftr-465	1178	10	of	of	ADP
ftr-465	1178	11	appeals	appeal	NOUN
ftr-465	1178	12	for	for	ADP
ftr-465	1178	13	the	the	DET
ftr-465	1178	14	federal	federal	ADJ
ftr-465	1178	15	circuit	circuit	NOUN
ftr-465	1178	16	8	8	NUM
ftr-465	1178	17	'	'	PUNCT
ftr-465	1178	18	had	have	AUX
ftr-465	1178	19	determined	determine	VERB
ftr-465	1178	20	that	that	SCONJ
ftr-465	1178	21	abe	abe	PROPN
ftr-465	1178	22	lacked	lack	VERB
ftr-465	1178	23	a	a	DET
ftr-465	1178	24	motive	motive	NOUN
ftr-465	1178	25	for	for	ADP
ftr-465	1178	26	profit	profit	NOUN
ftr-465	1178	27	in	in	ADP
ftr-465	1178	28	operating	operate	VERB
ftr-465	1178	29	its	its	PRON
ftr-465	1178	30	insurance	insurance	NOUN
ftr-465	1178	31	program	program	NOUN
ftr-465	1178	32	,	,	PUNCT
ftr-465	1178	33	much	much	ADJ
ftr-465	1178	34	of	of	ADP
ftr-465	1178	35	justice	justice	PROPN
ftr-465	1178	36	marshall	marshall	PROPN
ftr-465	1178	37	's	's	PART
ftr-465	1178	38	opinion	opinion	NOUN
ftr-465	1178	39	is	be	AUX
ftr-465	1178	40	devoted	devote	VERB
ftr-465	1178	41	to	to	ADP
ftr-465	1178	42	dispelling	dispel	VERB
ftr-465	1178	43	the	the	DET
ftr-465	1178	44	notion	notion	NOUN
ftr-465	1178	45	that	that	SCONJ
ftr-465	1178	46	the	the	DET
ftr-465	1178	47	dividends	dividend	NOUN
ftr-465	1178	48	received	receive	VERB
ftr-465	1178	49	by	by	ADP
ftr-465	1178	50	abe	abe	PROPN
ftr-465	1178	51	are	be	AUX
ftr-465	1178	52	voluntary	voluntary	ADJ
ftr-465	1178	53	contributions	contribution	NOUN
ftr-465	1178	54	from	from	ADP
ftr-465	1178	55	the	the	DET
ftr-465	1178	56	membership	membership	NOUN
ftr-465	1178	57	and	and	CCONJ
ftr-465	1178	58	therefore	therefore	ADV
ftr-465	1178	59	can	can	AUX
ftr-465	1178	60	not	not	PART
ftr-465	1178	61	constitute	constitute	VERB
ftr-465	1178	62	profits	profit	NOUN
ftr-465	1178	63	.	.	PUNCT
ftr-465	1179	1	"176	"176	NOUN
ftr-465	1179	2	.	.	PUNCT
ftr-465	1180	1	i	i	PRON
ftr-465	1180	2	d.	d.	PROPN
ftr-465	1180	3	at	at	ADP
ftr-465	1180	4	107	107	NUM
ftr-465	1180	5	-	-	SYM
ftr-465	1180	6	08	08	NUM
ftr-465	1180	7	.	.	PROPN
ftr-465	1181	1	177	177	NUM
ftr-465	1181	2	.	.	PUNCT
ftr-465	1182	1	i	i	PRON
ftr-465	1182	2	d.	d.	PROPN
ftr-465	1182	3	at	at	ADP
ftr-465	1182	4	110	110	NUM
ftr-465	1182	5	&	&	CCONJ
ftr-465	1182	6	n.1	n.1	PROPN
ftr-465	1182	7	(	(	PUNCT
ftr-465	1182	8	quoting	quote	VERB
ftr-465	1182	9	brannen	brannen	PROPN
ftr-465	1182	10	v.	v.	PROPN
ftr-465	1182	11	commissioner	commissioner	PROPN
ftr-465	1182	12	,	,	PUNCT
ftr-465	1182	13	722	722	NUM
ftr-465	1182	14	f.2d	f.2d	ADP
ftr-465	1182	15	695	695	NUM
ftr-465	1182	16	.	.	X
ftr-465	1183	1	704	704	NUM
ftr-465	1183	2	(	(	PUNCT
ftr-465	1183	3	1th	1th	ADJ
ftr-465	1183	4	cir	cir	NOUN
ftr-465	1183	5	.	.	PUNCT
ftr-465	1183	6	1984	1984	NUM
ftr-465	1183	7	)	)	PUNCT
ftr-465	1183	8	)	)	PUNCT
ftr-465	1183	9	.	.	PUNCT
ftr-465	1184	1	178	178	NUM
ftr-465	1184	2	.	.	PUNCT
ftr-465	1185	1	i	i	PRON
ftr-465	1185	2	d.	d.	PROPN
ftr-465	1185	3	at	at	ADP
ftr-465	1185	4	110	110	NUM
ftr-465	1185	5	.	.	PUNCT
ftr-465	1186	1	179	179	NUM
ftr-465	1186	2	.	.	PUNCT
ftr-465	1187	1	i	i	PRON
ftr-465	1187	2	d.	d.	PROPN
ftr-465	1187	3	at	at	ADP
ftr-465	1187	4	111	111	NUM
ftr-465	1187	5	.	.	PUNCT
ftr-465	1188	1	180	180	NUM
ftr-465	1188	2	.	.	PUNCT
ftr-465	1189	1	american	american	PROPN
ftr-465	1189	2	bar	bar	PROPN
ftr-465	1189	3	endowment	endowment	PROPN
ftr-465	1189	4	v.	v.	ADP
ftr-465	1189	5	united	united	PROPN
ftr-465	1189	6	states	states	PROPN
ftr-465	1189	7	,	,	PUNCT
ftr-465	1189	8	4	4	NUM
ftr-465	1189	9	ci	ci	NOUN
ftr-465	1189	10	.	.	PUNCT
ftr-465	1190	1	ct	ct	PROPN
ftr-465	1190	2	.	.	PROPN
ftr-465	1191	1	404	404	NUM
ftr-465	1191	2	(	(	PUNCT
ftr-465	1191	3	1984	1984	NUM
ftr-465	1191	4	)	)	PUNCT
ftr-465	1191	5	.	.	PUNCT
ftr-465	1192	1	afrd	afrd	VERB
ftr-465	1192	2	in	in	ADP
ftr-465	1192	3	part	part	NOUN
ftr-465	1192	4	and	and	CCONJ
ftr-465	1192	5	rev'd	rev'd	ADJ
ftr-465	1192	6	in	in	ADP
ftr-465	1192	7	part	part	NOUN
ftr-465	1192	8	,	,	PUNCT
ftr-465	1192	9	761	761	NUM
ftr-465	1192	10	f.2d	f.2d	NOUN
ftr-465	1192	11	1573	1573	NUM
ftr-465	1192	12	(	(	PUNCT
ftr-465	1192	13	fed	fed	PROPN
ftr-465	1192	14	.	.	PUNCT
ftr-465	1192	15	cir	cir	PROPN
ftr-465	1192	16	.	.	PROPN
ftr-465	1192	17	1985	1985	NUM
ftr-465	1192	18	)	)	PUNCT
ftr-465	1192	19	,	,	PUNCT
ftr-465	1192	20	rev'd	rev'd	VERB
ftr-465	1192	21	,	,	PUNCT
ftr-465	1192	22	477	477	NUM
ftr-465	1192	23	u.s	u.s	PROPN
ftr-465	1192	24	.	.	PROPN
ftr-465	1192	25	105	105	NUM
ftr-465	1192	26	(	(	PUNCT
ftr-465	1192	27	1986	1986	NUM
ftr-465	1192	28	)	)	PUNCT
ftr-465	1192	29	.	.	PUNCT
ftr-465	1193	1	181	181	NUM
ftr-465	1193	2	.	.	PUNCT
ftr-465	1194	1	american	american	PROPN
ftr-465	1194	2	bar	bar	PROPN
ftr-465	1194	3	endowment	endowment	PROPN
ftr-465	1194	4	v.	v.	ADP
ftr-465	1194	5	united	united	PROPN
ftr-465	1194	6	states	states	PROPN
ftr-465	1194	7	,	,	PUNCT
ftr-465	1194	8	761	761	NUM
ftr-465	1194	9	f.2d	f.2d	NOUN
ftr-465	1194	10	1573	1573	NUM
ftr-465	1194	11	(	(	PUNCT
ftr-465	1194	12	fed	fed	PROPN
ftr-465	1194	13	.	.	PUNCT
ftr-465	1194	14	cir	cir	PROPN
ftr-465	1194	15	.	.	PUNCT
ftr-465	1194	16	1985	1985	NUM
ftr-465	1194	17	)	)	PUNCT
ftr-465	1194	18	.	.	PUNCT
ftr-465	1195	1	rev'd	rev'd	VERB
ftr-465	1195	2	,	,	PUNCT
ftr-465	1195	3	477	477	NUM
ftr-465	1195	4	u.s	u.s	PROPN
ftr-465	1195	5	.	.	PROPN
ftr-465	1195	6	105	105	NUM
ftr-465	1195	7	(	(	PUNCT
ftr-465	1195	8	1986	1986	NUM
ftr-465	1195	9	)	)	PUNCT
ftr-465	1195	10	.	.	PUNCT
ftr-465	1196	1	182	182	NUM
ftr-465	1196	2	.	.	PUNCT
ftr-465	1197	1	i	i	PRON
ftr-465	1197	2	d.	d.	VERB
ftr-465	1197	3	at	at	ADP
ftr-465	1197	4	111	111	NUM
ftr-465	1197	5	-	-	SYM
ftr-465	1197	6	16	16	NUM
ftr-465	1197	7	.	.	PUNCT
ftr-465	1198	1	19961	19961	NUM
ftr-465	1198	2	florida	florida	PROPN
ftr-465	1198	3	tax	tax	NOUN
ftr-465	1198	4	review	review	NOUN
ftr-465	1198	5	5	5	NUM
ftr-465	1198	6	.	.	PUNCT
ftr-465	1198	7	is	be	AUX
ftr-465	1198	8	profit	profit	NOUN
ftr-465	1198	9	motive	motive	VERB
ftr-465	1198	10	the	the	DET
ftr-465	1198	11	correct	correct	ADJ
ftr-465	1198	12	standard?.-if	standard?.-if	NUM
ftr-465	1198	13	profit	profit	NOUN
ftr-465	1198	14	in	in	ADP
ftr-465	1198	15	a	a	DET
ftr-465	1198	16	nontax	nontax	NOUN
ftr-465	1198	17	sense	sense	NOUN
ftr-465	1198	18	is	be	AUX
ftr-465	1198	19	the	the	DET
ftr-465	1198	20	excess	excess	NOUN
ftr-465	1198	21	of	of	ADP
ftr-465	1198	22	revenues	revenue	NOUN
ftr-465	1198	23	generated	generate	VERB
ftr-465	1198	24	by	by	ADP
ftr-465	1198	25	an	an	DET
ftr-465	1198	26	activity	activity	NOUN
ftr-465	1198	27	over	over	ADP
ftr-465	1198	28	allocable	allocable	ADJ
ftr-465	1198	29	expenses	expense	NOUN
ftr-465	1198	30	,	,	PUNCT
ftr-465	1198	31	three	three	NUM
ftr-465	1198	32	of	of	ADP
ftr-465	1198	33	the	the	DET
ftr-465	1198	34	types	type	NOUN
ftr-465	1198	35	of	of	ADP
ftr-465	1198	36	activities	activity	NOUN
ftr-465	1198	37	conceivably	conceivably	ADV
ftr-465	1198	38	conducted	conduct	VERB
ftr-465	1198	39	by	by	ADP
ftr-465	1198	40	501(c)(3	501(c)(3	NOUN
ftr-465	1198	41	)	)	PUNCT
ftr-465	1198	42	organizations	organization	NOUN
ftr-465	1198	43	-	-	PUNCT
ftr-465	1198	44	fund	fund	NOUN
ftr-465	1198	45	raising	raising	NOUN
ftr-465	1198	46	,	,	PUNCT
ftr-465	1198	47	investing	investing	NOUN
ftr-465	1198	48	,	,	PUNCT
ftr-465	1198	49	and	and	CCONJ
ftr-465	1198	50	unrelated	unrelated	ADJ
ftr-465	1198	51	trade	trade	NOUN
ftr-465	1198	52	or	or	CCONJ
ftr-465	1198	53	business	business	NOUN
ftr-465	1198	54	-	-	PUNCT
ftr-465	1198	55	typically	typically	ADV
ftr-465	1198	56	are	be	AUX
ftr-465	1198	57	driven	drive	VERB
ftr-465	1198	58	by	by	ADP
ftr-465	1198	59	a	a	DET
ftr-465	1198	60	desire	desire	NOUN
ftr-465	1198	61	for	for	SCONJ
ftr-465	1198	62	profit	profit	NOUN
ftr-465	1198	63	to	to	PART
ftr-465	1198	64	enable	enable	VERB
ftr-465	1198	65	the	the	DET
ftr-465	1198	66	organization	organization	NOUN
ftr-465	1198	67	to	to	PART
ftr-465	1198	68	carry	carry	VERB
ftr-465	1198	69	on	on	ADP
ftr-465	1198	70	its	its	PRON
ftr-465	1198	71	exempt	exempt	ADJ
ftr-465	1198	72	purposes	purpose	NOUN
ftr-465	1198	73	.	.	PUNCT
ftr-465	1199	1	inasmuch	inasmuch	ADJ
ftr-465	1199	2	as	as	SCONJ
ftr-465	1199	3	each	each	PRON
ftr-465	1199	4	of	of	ADP
ftr-465	1199	5	these	these	DET
ftr-465	1199	6	activities	activity	NOUN
ftr-465	1199	7	can	can	AUX
ftr-465	1199	8	be	be	AUX
ftr-465	1199	9	conducted	conduct	VERB
ftr-465	1199	10	with	with	ADP
ftr-465	1199	11	regularity	regularity	NOUN
ftr-465	1199	12	as	as	ADV
ftr-465	1199	13	well	well	ADV
ftr-465	1199	14	,	,	PUNCT
ftr-465	1199	15	defining	define	VERB
ftr-465	1199	16	the	the	DET
ftr-465	1199	17	phrase	phrase	NOUN
ftr-465	1199	18	"	"	PUNCT
ftr-465	1199	19	trade	trade	NOUN
ftr-465	1199	20	or	or	CCONJ
ftr-465	1199	21	business	business	NOUN
ftr-465	1199	22	"	"	PUNCT
ftr-465	1199	23	as	as	ADP
ftr-465	1199	24	"	"	PUNCT
ftr-465	1199	25	extensive	extensive	ADJ
ftr-465	1199	26	activity	activity	NOUN
ftr-465	1199	27	over	over	ADP
ftr-465	1199	28	a	a	DET
ftr-465	1199	29	substantial	substantial	ADJ
ftr-465	1199	30	period	period	NOUN
ftr-465	1199	31	of	of	ADP
ftr-465	1199	32	time	time	NOUN
ftr-465	1199	33	with	with	ADP
ftr-465	1199	34	the	the	DET
ftr-465	1199	35	intent	intent	NOUN
ftr-465	1199	36	to	to	PART
ftr-465	1199	37	earn	earn	VERB
ftr-465	1199	38	a	a	DET
ftr-465	1199	39	profit"'83	profit"'83	NOUN
ftr-465	1199	40	or	or	CCONJ
ftr-465	1199	41	as	as	ADP
ftr-465	1199	42	an	an	DET
ftr-465	1199	43	activity	activity	NOUN
ftr-465	1199	44	"	"	PUNCT
ftr-465	1199	45	entered	enter	VERB
ftr-465	1199	46	into	into	ADP
ftr-465	1199	47	with	with	ADP
ftr-465	1199	48	the	the	DET
ftr-465	1199	49	dominant	dominant	ADJ
ftr-465	1199	50	hope	hope	NOUN
ftr-465	1199	51	and	and	CCONJ
ftr-465	1199	52	intent	intent	NOUN
ftr-465	1199	53	of	of	ADP
ftr-465	1199	54	realizing	realize	VERB
ftr-465	1199	55	a	a	DET
ftr-465	1199	56	profit	profit	NOUN
ftr-465	1199	57	'	'	PUNCT
ftr-465	1199	58	"	"	PUNCT
ftr-465	1199	59	'	'	PUNCT
ftr-465	1199	60	does	do	AUX
ftr-465	1199	61	not	not	PART
ftr-465	1199	62	serve	serve	VERB
ftr-465	1199	63	as	as	ADP
ftr-465	1199	64	a	a	DET
ftr-465	1199	65	useful	useful	ADJ
ftr-465	1199	66	guidepost	guidepost	NOUN
ftr-465	1199	67	to	to	PART
ftr-465	1199	68	distinguish	distinguish	VERB
ftr-465	1199	69	business	business	NOUN
ftr-465	1199	70	activity	activity	NOUN
ftr-465	1199	71	from	from	ADP
ftr-465	1199	72	the	the	DET
ftr-465	1199	73	other	other	ADJ
ftr-465	1199	74	two	two	NUM
ftr-465	1199	75	types	type	NOUN
ftr-465	1199	76	of	of	ADP
ftr-465	1199	77	endeavors	endeavor	NOUN
ftr-465	1199	78	.	.	PUNCT
ftr-465	1200	1	conversely	conversely	ADV
ftr-465	1200	2	,	,	PUNCT
ftr-465	1200	3	as	as	SCONJ
ftr-465	1200	4	the	the	DET
ftr-465	1200	5	fifth	fifth	ADJ
ftr-465	1200	6	circuit	circuit	NOUN
ftr-465	1200	7	observed	observe	VERB
ftr-465	1200	8	in	in	ADP
ftr-465	1200	9	louisiana	louisiana	PROPN
ftr-465	1200	10	credit	credit	PROPN
ftr-465	1200	11	union	union	PROPN
ftr-465	1200	12	league	league	PROPN
ftr-465	1200	13	,	,	PUNCT
ftr-465	1200	14	the	the	DET
ftr-465	1200	15	fourth	fourth	ADJ
ftr-465	1200	16	type	type	NOUN
ftr-465	1200	17	of	of	ADP
ftr-465	1200	18	activity	activity	NOUN
ftr-465	1200	19	potentially	potentially	ADV
ftr-465	1200	20	conducted	conduct	VERB
ftr-465	1200	21	by	by	ADP
ftr-465	1200	22	501(c)(3	501(c)(3	NOUN
ftr-465	1200	23	)	)	PUNCT
ftr-465	1200	24	organizations	organization	NOUN
ftr-465	1200	25	,	,	PUNCT
ftr-465	1200	26	substantially	substantially	ADV
ftr-465	1200	27	related	relate	VERB
ftr-465	1200	28	trade	trade	NOUN
ftr-465	1200	29	or	or	CCONJ
ftr-465	1200	30	business	business	NOUN
ftr-465	1200	31	,	,	PUNCT
ftr-465	1200	32	can	can	AUX
ftr-465	1200	33	not	not	PART
ftr-465	1200	34	by	by	ADP
ftr-465	1200	35	the	the	DET
ftr-465	1200	36	definition	definition	NOUN
ftr-465	1200	37	within	within	ADP
ftr-465	1200	38	section	section	NOUN
ftr-465	1200	39	513(a	513(a	NUM
ftr-465	1200	40	)	)	PUNCT
ftr-465	1200	41	have	have	VERB
ftr-465	1200	42	as	as	ADP
ftr-465	1200	43	its	its	PRON
ftr-465	1200	44	primary	primary	ADJ
ftr-465	1200	45	function	function	NOUN
ftr-465	1200	46	the	the	DET
ftr-465	1200	47	potential	potential	NOUN
ftr-465	1200	48	to	to	PART
ftr-465	1200	49	raise	raise	VERB
ftr-465	1200	50	revenue	revenue	NOUN
ftr-465	1200	51	to	to	PART
ftr-465	1200	52	support	support	VERB
ftr-465	1200	53	the	the	DET
ftr-465	1200	54	organization	organization	NOUN
ftr-465	1200	55	's	's	PART
ftr-465	1200	56	exempt	exempt	ADJ
ftr-465	1200	57	function	function	NOUN
ftr-465	1200	58	.	.	PUNCT
ftr-465	1201	1	'85	'85	NUM
ftr-465	1201	2	thus	thus	ADV
ftr-465	1201	3	,	,	PUNCT
ftr-465	1201	4	the	the	DET
ftr-465	1201	5	fifth	fifth	ADJ
ftr-465	1201	6	circuit	circuit	NOUN
ftr-465	1201	7	appears	appear	VERB
ftr-465	1201	8	to	to	PART
ftr-465	1201	9	have	have	AUX
ftr-465	1201	10	concluded	conclude	VERB
ftr-465	1201	11	that	that	SCONJ
ftr-465	1201	12	the	the	DET
ftr-465	1201	13	touchstone	touchstone	NOUN
ftr-465	1201	14	of	of	ADP
ftr-465	1201	15	trade	trade	NOUN
ftr-465	1201	16	or	or	CCONJ
ftr-465	1201	17	business	business	NOUN
ftr-465	1201	18	is	be	AUX
ftr-465	1201	19	profit	profit	NOUN
ftr-465	1201	20	motive	motive	NOUN
ftr-465	1201	21	and	and	CCONJ
ftr-465	1201	22	that	that	SCONJ
ftr-465	1201	23	a	a	DET
ftr-465	1201	24	related	related	ADJ
ftr-465	1201	25	trade	trade	NOUN
ftr-465	1201	26	or	or	CCONJ
ftr-465	1201	27	business	business	NOUN
ftr-465	1201	28	by	by	ADP
ftr-465	1201	29	definition	definition	NOUN
ftr-465	1201	30	can	can	AUX
ftr-465	1201	31	not	not	PART
ftr-465	1201	32	have	have	VERB
ftr-465	1201	33	a	a	DET
ftr-465	1201	34	motive	motive	NOUN
ftr-465	1201	35	primarily	primarily	ADV
ftr-465	1201	36	to	to	PART
ftr-465	1201	37	earn	earn	VERB
ftr-465	1201	38	profit	profit	NOUN
ftr-465	1201	39	.	.	PUNCT
ftr-465	1202	1	similarly	similarly	ADV
ftr-465	1202	2	,	,	PUNCT
ftr-465	1202	3	in	in	ADP
ftr-465	1202	4	united	united	PROPN
ftr-465	1202	5	states	states	PROPN
ftr-465	1202	6	v.	v.	PROPN
ftr-465	1202	7	american	american	PROPN
ftr-465	1202	8	college	college	PROPN
ftr-465	1202	9	of	of	ADP
ftr-465	1202	10	physicians,186	physicians,186	PROPN
ftr-465	1202	11	another	another	DET
ftr-465	1202	12	1986	1986	NUM
ftr-465	1202	13	supreme	supreme	PROPN
ftr-465	1202	14	court	court	PROPN
ftr-465	1202	15	decision	decision	NOUN
ftr-465	1202	16	involving	involve	VERB
ftr-465	1202	17	the	the	DET
ftr-465	1202	18	tax	tax	NOUN
ftr-465	1202	19	on	on	ADP
ftr-465	1202	20	the	the	DET
ftr-465	1202	21	unrelated	unrelated	ADJ
ftr-465	1202	22	business	business	NOUN
ftr-465	1202	23	income	income	NOUN
ftr-465	1202	24	of	of	ADP
ftr-465	1202	25	a	a	DET
ftr-465	1202	26	section	section	NOUN
ftr-465	1202	27	501(c)(3	501(c)(3	NOUN
ftr-465	1202	28	)	)	PUNCT
ftr-465	1202	29	organization	organization	NOUN
ftr-465	1202	30	,	,	PUNCT
ftr-465	1202	31	the	the	DET
ftr-465	1202	32	court	court	NOUN
ftr-465	1202	33	appears	appear	VERB
ftr-465	1202	34	to	to	PART
ftr-465	1202	35	confirm	confirm	VERB
ftr-465	1202	36	the	the	DET
ftr-465	1202	37	position	position	NOUN
ftr-465	1202	38	that	that	SCONJ
ftr-465	1202	39	a	a	DET
ftr-465	1202	40	trade	trade	NOUN
ftr-465	1202	41	or	or	CCONJ
ftr-465	1202	42	business	business	NOUN
ftr-465	1202	43	is	be	AUX
ftr-465	1202	44	not	not	PART
ftr-465	1202	45	substantially	substantially	ADV
ftr-465	1202	46	related	relate	VERB
ftr-465	1202	47	to	to	ADP
ftr-465	1202	48	the	the	DET
ftr-465	1202	49	exempt	exempt	ADJ
ftr-465	1202	50	purposes	purpose	NOUN
ftr-465	1202	51	of	of	ADP
ftr-465	1202	52	the	the	DET
ftr-465	1202	53	organization	organization	NOUN
ftr-465	1202	54	if	if	SCONJ
ftr-465	1202	55	the	the	DET
ftr-465	1202	56	exempt	exempt	ADJ
ftr-465	1202	57	function	function	NOUN
ftr-465	1202	58	it	it	PRON
ftr-465	1202	59	furthers	further	VERB
ftr-465	1202	60	is	be	AUX
ftr-465	1202	61	incidental	incidental	ADJ
ftr-465	1202	62	to	to	ADP
ftr-465	1202	63	its	its	PRON
ftr-465	1202	64	purpose	purpose	NOUN
ftr-465	1202	65	to	to	PART
ftr-465	1202	66	raise	raise	VERB
ftr-465	1202	67	revenue	revenue	NOUN
ftr-465	1202	68	.	.	PUNCT
ftr-465	1203	1	'87	'87	NUM
ftr-465	1203	2	in	in	ADP
ftr-465	1203	3	this	this	DET
ftr-465	1203	4	respect	respect	NOUN
ftr-465	1203	5	the	the	DET
ftr-465	1203	6	two	two	NUM
ftr-465	1203	7	supreme	supreme	ADJ
ftr-465	1203	8	court	court	NOUN
ftr-465	1203	9	cases	case	NOUN
ftr-465	1203	10	decided	decide	VERB
ftr-465	1203	11	in	in	ADP
ftr-465	1203	12	1986	1986	NUM
ftr-465	1203	13	interpreting	interpret	VERB
ftr-465	1203	14	the	the	DET
ftr-465	1203	15	section	section	NOUN
ftr-465	1203	16	511	511	NUM
ftr-465	1203	17	tax	tax	NOUN
ftr-465	1203	18	,	,	PUNCT
ftr-465	1203	19	american	american	PROPN
ftr-465	1203	20	college	college	PROPN
ftr-465	1203	21	of	of	ADP
ftr-465	1203	22	physicians	physician	NOUN
ftr-465	1203	23	and	and	CCONJ
ftr-465	1203	24	american	american	PROPN
ftr-465	1203	25	bar	bar	PROPN
ftr-465	1203	26	endowment	endowment	NOUN
ftr-465	1203	27	,	,	PUNCT
ftr-465	1203	28	appear	appear	VERB
ftr-465	1203	29	to	to	PART
ftr-465	1203	30	be	be	AUX
ftr-465	1203	31	inconsistent	inconsistent	ADJ
ftr-465	1203	32	.	.	PUNCT
ftr-465	1204	1	to	to	PART
ftr-465	1204	2	exclude	exclude	VERB
ftr-465	1204	3	from	from	ADP
ftr-465	1204	4	the	the	DET
ftr-465	1204	5	category	category	NOUN
ftr-465	1204	6	"	"	PUNCT
ftr-465	1204	7	substantially	substantially	ADV
ftr-465	1204	8	related	relate	VERB
ftr-465	1204	9	trade	trade	NOUN
ftr-465	1204	10	or	or	CCONJ
ftr-465	1204	11	business	business	NOUN
ftr-465	1204	12	"	"	PUNCT
ftr-465	1204	13	any	any	DET
ftr-465	1204	14	activity	activity	NOUN
ftr-465	1204	15	primarily	primarily	ADV
ftr-465	1204	16	driven	drive	VERB
ftr-465	1204	17	by	by	ADP
ftr-465	1204	18	a	a	DET
ftr-465	1204	19	desire	desire	NOUN
ftr-465	1204	20	for	for	ADP
ftr-465	1204	21	profit	profit	NOUN
ftr-465	1204	22	(	(	PUNCT
ftr-465	1204	23	american	american	PROPN
ftr-465	1204	24	college	college	PROPN
ftr-465	1204	25	of	of	ADP
ftr-465	1204	26	physicians	physician	NOUN
ftr-465	1204	27	)	)	PUNCT
ftr-465	1204	28	and	and	CCONJ
ftr-465	1204	29	to	to	PART
ftr-465	1204	30	adopt	adopt	VERB
ftr-465	1204	31	the	the	DET
ftr-465	1204	32	view	view	NOUN
ftr-465	1204	33	that	that	SCONJ
ftr-465	1204	34	a	a	DET
ftr-465	1204	35	trade	trade	NOUN
ftr-465	1204	36	or	or	CCONJ
ftr-465	1204	37	business	business	NOUN
ftr-465	1204	38	is	be	AUX
ftr-465	1204	39	an	an	DET
ftr-465	1204	40	activity	activity	NOUN
ftr-465	1204	41	involving	involve	VERB
ftr-465	1204	42	the	the	DET
ftr-465	1204	43	sale	sale	NOUN
ftr-465	1204	44	of	of	ADP
ftr-465	1204	45	goods	good	NOUN
ftr-465	1204	46	or	or	CCONJ
ftr-465	1204	47	performance	performance	NOUN
ftr-465	1204	48	of	of	ADP
ftr-465	1204	49	service	service	NOUN
ftr-465	1204	50	with	with	ADP
ftr-465	1204	51	the	the	DET
ftr-465	1204	52	dominant	dominant	ADJ
ftr-465	1204	53	intent	intent	NOUN
ftr-465	1204	54	of	of	ADP
ftr-465	1204	55	realizing	realize	VERB
ftr-465	1204	56	profit	profit	NOUN
ftr-465	1204	57	(	(	PUNCT
ftr-465	1204	58	american	american	PROPN
ftr-465	1204	59	bar	bar	NOUN
ftr-465	1204	60	endowment	endowment	NOUN
ftr-465	1204	61	)	)	PUNCT
ftr-465	1204	62	is	be	AUX
ftr-465	1204	63	to	to	PART
ftr-465	1204	64	fail	fail	VERB
ftr-465	1204	65	to	to	PART
ftr-465	1204	66	define	define	VERB
ftr-465	1204	67	the	the	DET
ftr-465	1204	68	phrase	phrase	NOUN
ftr-465	1204	69	"	"	PUNCT
ftr-465	1204	70	trade	trade	NOUN
ftr-465	1204	71	or	or	CCONJ
ftr-465	1204	72	business	business	NOUN
ftr-465	1204	73	"	"	PUNCT
ftr-465	1204	74	as	as	ADP
ftr-465	1204	75	an	an	DET
ftr-465	1204	76	activity	activity	NOUN
ftr-465	1204	77	that	that	PRON
ftr-465	1204	78	can	can	AUX
ftr-465	1204	79	be	be	AUX
ftr-465	1204	80	either	either	CCONJ
ftr-465	1204	81	related	related	ADJ
ftr-465	1204	82	or	or	CCONJ
ftr-465	1204	83	unrelated	unrelated	ADJ
ftr-465	1204	84	to	to	ADP
ftr-465	1204	85	the	the	DET
ftr-465	1204	86	accomplishment	accomplishment	NOUN
ftr-465	1204	87	of	of	ADP
ftr-465	1204	88	the	the	DET
ftr-465	1204	89	exempt	exempt	ADJ
ftr-465	1204	90	purposes	purpose	NOUN
ftr-465	1204	91	of	of	ADP
ftr-465	1204	92	the	the	DET
ftr-465	1204	93	organization	organization	NOUN
ftr-465	1204	94	.	.	PUNCT
ftr-465	1205	1	183	183	NUM
ftr-465	1205	2	.	.	PUNCT
ftr-465	1206	1	louisiana	louisiana	PROPN
ftr-465	1206	2	credit	credit	PROPN
ftr-465	1206	3	union	union	PROPN
ftr-465	1206	4	league	league	PROPN
ftr-465	1206	5	v.	v.	PROPN
ftr-465	1206	6	united	united	PROPN
ftr-465	1206	7	states	states	PROPN
ftr-465	1206	8	,	,	PUNCT
ftr-465	1206	9	693	693	NUM
ftr-465	1206	10	f.2d	f.2d	PUNCT
ftr-465	1206	11	525	525	NUM
ftr-465	1206	12	,	,	PUNCT
ftr-465	1206	13	532	532	NUM
ftr-465	1206	14	(	(	PUNCT
ftr-465	1206	15	5th	5th	ADJ
ftr-465	1206	16	cir	cir	NOUN
ftr-465	1206	17	.	.	PROPN
ftr-465	1206	18	1982	1982	NUM
ftr-465	1206	19	)	)	PUNCT
ftr-465	1206	20	.	.	PUNCT
ftr-465	1207	1	184	184	X
ftr-465	1207	2	.	.	PUNCT
ftr-465	1207	3	brannen	brannen	PROPN
ftr-465	1207	4	v.	v.	PROPN
ftr-465	1207	5	commissioner	commissioner	PROPN
ftr-465	1207	6	,	,	PUNCT
ftr-465	1207	7	722	722	NUM
ftr-465	1207	8	f.2d	f.2d	ADP
ftr-465	1207	9	695	695	NUM
ftr-465	1207	10	,	,	PUNCT
ftr-465	1207	11	704	704	NUM
ftr-465	1207	12	(	(	PUNCT
ftr-465	1207	13	11	11	NUM
ftr-465	1207	14	th	th	NUM
ftr-465	1207	15	cir	cir	NOUN
ftr-465	1207	16	.	.	PUNCT
ftr-465	1207	17	1984	1984	NUM
ftr-465	1207	18	)	)	PUNCT
ftr-465	1207	19	.	.	PUNCT
ftr-465	1208	1	185	185	NUM
ftr-465	1208	2	.	.	PUNCT
ftr-465	1209	1	louisiana	louisiana	PROPN
ftr-465	1209	2	credit	credit	PROPN
ftr-465	1209	3	union	union	PROPN
ftr-465	1209	4	league	league	PROPN
ftr-465	1209	5	,	,	PUNCT
ftr-465	1209	6	693	693	NUM
ftr-465	1209	7	f.2d	f.2d	X
ftr-465	1209	8	at	at	ADP
ftr-465	1209	9	530	530	NUM
ftr-465	1209	10	.	.	PUNCT
ftr-465	1210	1	186	186	NUM
ftr-465	1210	2	.	.	PUNCT
ftr-465	1211	1	united	united	PROPN
ftr-465	1211	2	states	states	PROPN
ftr-465	1211	3	v.	v.	PROPN
ftr-465	1211	4	american	american	PROPN
ftr-465	1211	5	college	college	PROPN
ftr-465	1211	6	of	of	ADP
ftr-465	1211	7	physicians	physician	NOUN
ftr-465	1211	8	,	,	PUNCT
ftr-465	1211	9	475	475	NUM
ftr-465	1211	10	u.s	u.s	PROPN
ftr-465	1211	11	.	.	PROPN
ftr-465	1211	12	834	834	NUM
ftr-465	1211	13	(	(	PUNCT
ftr-465	1211	14	1986	1986	NUM
ftr-465	1211	15	)	)	PUNCT
ftr-465	1211	16	.	.	PUNCT
ftr-465	1212	1	187	187	NUM
ftr-465	1212	2	.	.	PUNCT
ftr-465	1213	1	i	i	PRON
ftr-465	1213	2	d.	d.	PROPN
ftr-465	1213	3	at	at	ADP
ftr-465	1213	4	848	848	NUM
ftr-465	1213	5	-	-	SYM
ftr-465	1213	6	49	49	NUM
ftr-465	1213	7	.	.	PUNCT
ftr-465	1214	1	the	the	DET
ftr-465	1214	2	court	court	NOUN
ftr-465	1214	3	,	,	PUNCT
ftr-465	1214	4	in	in	ADP
ftr-465	1214	5	affirming	affirm	VERB
ftr-465	1214	6	the	the	DET
ftr-465	1214	7	claims	claim	NOUN
ftr-465	1214	8	court	court	NOUN
ftr-465	1214	9	and	and	CCONJ
ftr-465	1214	10	reversing	reverse	VERB
ftr-465	1214	11	the	the	DET
ftr-465	1214	12	court	court	NOUN
ftr-465	1214	13	of	of	ADP
ftr-465	1214	14	appeals	appeal	NOUN
ftr-465	1214	15	,	,	PUNCT
ftr-465	1214	16	quotes	quote	NOUN
ftr-465	1214	17	with	with	ADP
ftr-465	1214	18	favor	favor	NOUN
ftr-465	1214	19	the	the	DET
ftr-465	1214	20	claims	claim	NOUN
ftr-465	1214	21	court	court	NOUN
ftr-465	1214	22	:	:	PUNCT
ftr-465	1214	23	"	"	PUNCT
ftr-465	1214	24	[	[	X
ftr-465	1214	25	a]ny	a]ny	VERB
ftr-465	1214	26	educational	educational	ADJ
ftr-465	1214	27	function	function	NOUN
ftr-465	1214	28	[	[	X
ftr-465	1214	29	the	the	DET
ftr-465	1214	30	advertising	advertising	NOUN
ftr-465	1214	31	]	]	PUNCT
ftr-465	1214	32	may	may	AUX
ftr-465	1214	33	have	have	AUX
ftr-465	1214	34	served	serve	VERB
ftr-465	1214	35	was	be	AUX
ftr-465	1214	36	incidental	incidental	ADJ
ftr-465	1214	37	to	to	ADP
ftr-465	1214	38	its	its	PRON
ftr-465	1214	39	purpose	purpose	NOUN
ftr-465	1214	40	of	of	ADP
ftr-465	1214	41	raising	raise	VERB
ftr-465	1214	42	revenue	revenue	NOUN
ftr-465	1214	43	.	.	PUNCT
ftr-465	1214	44	"	"	PUNCT
ftr-465	1215	1	i	i	PRON
ftr-465	1215	2	d.	d.	PROPN
ftr-465	1215	3	at	at	ADP
ftr-465	1215	4	848	848	NUM
ftr-465	1215	5	.	.	PUNCT
ftr-465	1216	1	[	[	X
ftr-465	1216	2	vol	vol	NOUN
ftr-465	1216	3	3:7	3:7	NUM
ftr-465	1216	4	unfair	unfair	ADJ
ftr-465	1216	5	business	business	NOUN
ftr-465	1216	6	competition	competition	NOUN
ftr-465	1216	7	what	what	PRON
ftr-465	1216	8	both	both	CCONJ
ftr-465	1216	9	related	related	ADJ
ftr-465	1216	10	and	and	CCONJ
ftr-465	1216	11	unrelated	unrelated	ADJ
ftr-465	1216	12	trade	trade	NOUN
ftr-465	1216	13	or	or	CCONJ
ftr-465	1216	14	business	business	NOUN
ftr-465	1216	15	activities	activity	NOUN
ftr-465	1216	16	have	have	AUX
ftr-465	1216	17	in	in	ADP
ftr-465	1216	18	common	common	ADJ
ftr-465	1216	19	with	with	ADP
ftr-465	1216	20	trade	trade	NOUN
ftr-465	1216	21	or	or	CCONJ
ftr-465	1216	22	businesses	business	NOUN
ftr-465	1216	23	conducted	conduct	VERB
ftr-465	1216	24	by	by	ADP
ftr-465	1216	25	taxable	taxable	ADJ
ftr-465	1216	26	organizations	organization	NOUN
ftr-465	1216	27	,	,	PUNCT
ftr-465	1216	28	and	and	CCONJ
ftr-465	1216	29	is	be	AUX
ftr-465	1216	30	not	not	PART
ftr-465	1216	31	characteristic	characteristic	ADJ
ftr-465	1216	32	of	of	ADP
ftr-465	1216	33	either	either	CCONJ
ftr-465	1216	34	investing	investing	NOUN
ftr-465	1216	35	or	or	CCONJ
ftr-465	1216	36	fund	fund	NOUN
ftr-465	1216	37	raising	raising	NOUN
ftr-465	1216	38	,	,	PUNCT
ftr-465	1216	39	is	be	AUX
ftr-465	1216	40	the	the	DET
ftr-465	1216	41	receipt	receipt	NOUN
ftr-465	1216	42	of	of	ADP
ftr-465	1216	43	gross	gross	ADJ
ftr-465	1216	44	income	income	NOUN
ftr-465	1216	45	from	from	ADP
ftr-465	1216	46	the	the	DET
ftr-465	1216	47	sale	sale	NOUN
ftr-465	1216	48	of	of	ADP
ftr-465	1216	49	goods	good	NOUN
ftr-465	1216	50	or	or	CCONJ
ftr-465	1216	51	the	the	DET
ftr-465	1216	52	performance	performance	NOUN
ftr-465	1216	53	of	of	ADP
ftr-465	1216	54	services	service	NOUN
ftr-465	1216	55	at	at	ADP
ftr-465	1216	56	market	market	NOUN
ftr-465	1216	57	value	value	NOUN
ftr-465	1216	58	.	.	PUNCT
ftr-465	1217	1	to	to	PART
ftr-465	1217	2	add	add	VERB
ftr-465	1217	3	an	an	DET
ftr-465	1217	4	additional	additional	ADJ
ftr-465	1217	5	ingredient	ingredient	NOUN
ftr-465	1217	6	to	to	ADP
ftr-465	1217	7	the	the	DET
ftr-465	1217	8	definition	definition	NOUN
ftr-465	1217	9	in	in	ADP
ftr-465	1217	10	the	the	DET
ftr-465	1217	11	context	context	NOUN
ftr-465	1217	12	of	of	ADP
ftr-465	1217	13	the	the	DET
ftr-465	1217	14	tax	tax	NOUN
ftr-465	1217	15	imposed	impose	VERB
ftr-465	1217	16	by	by	ADP
ftr-465	1217	17	section	section	NOUN
ftr-465	1217	18	51	51	NUM
ftr-465	1217	19	1	1	NUM
ftr-465	1217	20	-	-	PUNCT
ftr-465	1217	21	-that	-that	NOUN
ftr-465	1217	22	the	the	DET
ftr-465	1217	23	activity	activity	NOUN
ftr-465	1217	24	be	be	AUX
ftr-465	1217	25	driven	drive	VERB
ftr-465	1217	26	by	by	ADP
ftr-465	1217	27	a	a	DET
ftr-465	1217	28	motive	motive	NOUN
ftr-465	1217	29	,	,	PUNCT
ftr-465	1217	30	or	or	CCONJ
ftr-465	1217	31	primary	primary	ADJ
ftr-465	1217	32	motive	motive	NOUN
ftr-465	1217	33	for	for	ADP
ftr-465	1217	34	profit	profit	NOUN
ftr-465	1217	35	-	-	PUNCT
ftr-465	1217	36	is	be	AUX
ftr-465	1217	37	to	to	PART
ftr-465	1217	38	restrict	restrict	VERB
ftr-465	1217	39	the	the	DET
ftr-465	1217	40	scope	scope	NOUN
ftr-465	1217	41	of	of	ADP
ftr-465	1217	42	the	the	DET
ftr-465	1217	43	definition	definition	NOUN
ftr-465	1217	44	to	to	PART
ftr-465	1217	45	include	include	VERB
ftr-465	1217	46	unrelated	unrelated	ADJ
ftr-465	1217	47	,	,	PUNCT
ftr-465	1217	48	but	but	CCONJ
ftr-465	1217	49	not	not	PART
ftr-465	1217	50	related	relate	VERB
ftr-465	1217	51	,	,	PUNCT
ftr-465	1217	52	trade	trade	NOUN
ftr-465	1217	53	or	or	CCONJ
ftr-465	1217	54	business	business	NOUN
ftr-465	1217	55	.	.	PUNCT
ftr-465	1218	1	from	from	ADP
ftr-465	1218	2	this	this	DET
ftr-465	1218	3	perspective	perspective	NOUN
ftr-465	1218	4	the	the	DET
ftr-465	1218	5	reference	reference	NOUN
ftr-465	1218	6	to	to	ADP
ftr-465	1218	7	section	section	NOUN
ftr-465	1218	8	162	162	NUM
ftr-465	1218	9	,	,	PUNCT
ftr-465	1218	10	both	both	CCONJ
ftr-465	1218	11	in	in	ADP
ftr-465	1218	12	legislative	legislative	ADJ
ftr-465	1218	13	history	history	NOUN
ftr-465	1218	14	and	and	CCONJ
ftr-465	1218	15	the	the	DET
ftr-465	1218	16	regulations	regulation	NOUN
ftr-465	1218	17	,	,	PUNCT
ftr-465	1218	18	has	have	AUX
ftr-465	1218	19	misled	mislead	VERB
ftr-465	1218	20	the	the	DET
ftr-465	1218	21	courts	court	NOUN
ftr-465	1218	22	into	into	ADP
ftr-465	1218	23	infusing	infuse	VERB
ftr-465	1218	24	the	the	DET
ftr-465	1218	25	hirsch	hirsch	PROPN
ftr-465	1218	26	and	and	CCONJ
ftr-465	1218	27	lamont	lamont	PROPN
ftr-465	1218	28	profit	profit	PROPN
ftr-465	1218	29	motive	motive	NOUN
ftr-465	1218	30	gloss	gloss	NOUN
ftr-465	1218	31	into	into	ADP
ftr-465	1218	32	the	the	DET
ftr-465	1218	33	meaning	meaning	NOUN
ftr-465	1218	34	of	of	ADP
ftr-465	1218	35	the	the	DET
ftr-465	1218	36	phrase	phrase	NOUN
ftr-465	1218	37	"	"	PUNCT
ftr-465	1218	38	trade	trade	NOUN
ftr-465	1218	39	or	or	CCONJ
ftr-465	1218	40	business	business	NOUN
ftr-465	1218	41	"	"	PUNCT
ftr-465	1218	42	for	for	ADP
ftr-465	1218	43	purposes	purpose	NOUN
ftr-465	1218	44	of	of	ADP
ftr-465	1218	45	the	the	DET
ftr-465	1218	46	tax	tax	NOUN
ftr-465	1218	47	on	on	ADP
ftr-465	1218	48	unrelated	unrelated	ADJ
ftr-465	1218	49	business	business	NOUN
ftr-465	1218	50	income	income	NOUN
ftr-465	1218	51	.	.	PUNCT
ftr-465	1219	1	requiring	require	VERB
ftr-465	1219	2	profit	profit	NOUN
ftr-465	1219	3	motive	motive	NOUN
ftr-465	1219	4	to	to	PART
ftr-465	1219	5	be	be	AUX
ftr-465	1219	6	the	the	DET
ftr-465	1219	7	touchstone	touchstone	NOUN
ftr-465	1219	8	of	of	ADP
ftr-465	1219	9	trade	trade	NOUN
ftr-465	1219	10	or	or	CCONJ
ftr-465	1219	11	business	business	NOUN
ftr-465	1219	12	activity	activity	NOUN
ftr-465	1219	13	makes	make	VERB
ftr-465	1219	14	sense	sense	NOUN
ftr-465	1219	15	if	if	SCONJ
ftr-465	1219	16	the	the	DET
ftr-465	1219	17	task	task	NOUN
ftr-465	1219	18	is	be	AUX
ftr-465	1219	19	to	to	PART
ftr-465	1219	20	differentiate	differentiate	VERB
ftr-465	1219	21	an	an	DET
ftr-465	1219	22	individual	individual	ADJ
ftr-465	1219	23	taxpayer	taxpayer	NOUN
ftr-465	1219	24	's	's	PART
ftr-465	1219	25	business	business	NOUN
ftr-465	1219	26	expenses	expense	NOUN
ftr-465	1219	27	deductible	deductible	ADJ
ftr-465	1219	28	under	under	ADP
ftr-465	1219	29	section	section	NOUN
ftr-465	1219	30	162	162	NUM
ftr-465	1219	31	from	from	ADP
ftr-465	1219	32	his	his	PRON
ftr-465	1219	33	hobby	hobby	NOUN
ftr-465	1219	34	or	or	CCONJ
ftr-465	1219	35	other	other	ADJ
ftr-465	1219	36	expenditures	expenditure	NOUN
ftr-465	1219	37	nondeductible	nondeductible	ADJ
ftr-465	1219	38	under	under	ADP
ftr-465	1219	39	section	section	PROPN
ftr-465	1219	40	262	262	NUM
ftr-465	1219	41	.	.	PUNCT
ftr-465	1219	42	'	'	PUNCT
ftr-465	1219	43	"	"	PUNCT
ftr-465	1219	44	the	the	DET
ftr-465	1219	45	"	"	PUNCT
ftr-465	1219	46	for	for	ADP
ftr-465	1219	47	profit	profit	NOUN
ftr-465	1219	48	"	"	PUNCT
ftr-465	1219	49	criterion	criterion	NOUN
ftr-465	1219	50	may	may	AUX
ftr-465	1219	51	be	be	AUX
ftr-465	1219	52	the	the	DET
ftr-465	1219	53	proper	proper	ADJ
ftr-465	1219	54	one	one	NOUN
ftr-465	1219	55	as	as	ADV
ftr-465	1219	56	well	well	ADV
ftr-465	1219	57	to	to	PART
ftr-465	1219	58	determine	determine	VERB
ftr-465	1219	59	whether	whether	SCONJ
ftr-465	1219	60	the	the	DET
ftr-465	1219	61	expenses	expense	NOUN
ftr-465	1219	62	of	of	ADP
ftr-465	1219	63	a	a	DET
ftr-465	1219	64	trade	trade	NOUN
ftr-465	1219	65	or	or	CCONJ
ftr-465	1219	66	business	business	NOUN
ftr-465	1219	67	are	be	AUX
ftr-465	1219	68	deductible	deductible	ADJ
ftr-465	1219	69	under	under	ADP
ftr-465	1219	70	subsection	subsection	NOUN
ftr-465	1219	71	512(a)(1	512(a)(1	NUM
ftr-465	1219	72	)	)	PUNCT
ftr-465	1219	73	to	to	PART
ftr-465	1219	74	determine	determine	VERB
ftr-465	1219	75	unrelated	unrelated	ADJ
ftr-465	1219	76	business	business	NOUN
ftr-465	1219	77	taxable	taxable	ADJ
ftr-465	1219	78	income	income	NOUN
ftr-465	1219	79	.	.	PUNCT
ftr-465	1220	1	the	the	DET
ftr-465	1220	2	"	"	PUNCT
ftr-465	1220	3	for	for	ADP
ftr-465	1220	4	profit	profit	NOUN
ftr-465	1220	5	"	"	PUNCT
ftr-465	1220	6	test	test	NOUN
ftr-465	1220	7	is	be	AUX
ftr-465	1220	8	misapplied	misapply	VERB
ftr-465	1220	9	when	when	SCONJ
ftr-465	1220	10	the	the	DET
ftr-465	1220	11	task	task	NOUN
ftr-465	1220	12	is	be	AUX
ftr-465	1220	13	to	to	PART
ftr-465	1220	14	differentiate	differentiate	VERB
ftr-465	1220	15	trade	trade	NOUN
ftr-465	1220	16	or	or	CCONJ
ftr-465	1220	17	business	business	NOUN
ftr-465	1220	18	activity	activity	NOUN
ftr-465	1220	19	from	from	ADP
ftr-465	1220	20	other	other	ADJ
ftr-465	1220	21	types	type	NOUN
ftr-465	1220	22	of	of	ADP
ftr-465	1220	23	endeavors	endeavor	NOUN
ftr-465	1220	24	conducted	conduct	VERB
ftr-465	1220	25	by	by	ADP
ftr-465	1220	26	501(c)(3	501(c)(3	NOUN
ftr-465	1220	27	)	)	PUNCT
ftr-465	1220	28	organizations	organization	NOUN
ftr-465	1220	29	.	.	PUNCT
ftr-465	1221	1	"s	"s	NOUN
ftr-465	1221	2	188	188	NUM
ftr-465	1221	3	.	.	PUNCT
ftr-465	1222	1	see	see	VERB
ftr-465	1222	2	irc	irc	PROPN
ftr-465	1222	3	§	§	PROPN
ftr-465	1222	4	262(a	262(a	PROPN
ftr-465	1222	5	)	)	PUNCT
ftr-465	1222	6	(	(	PUNCT
ftr-465	1222	7	disallowing	disallow	VERB
ftr-465	1222	8	deductions	deduction	NOUN
ftr-465	1222	9	for	for	ADP
ftr-465	1222	10	personal	personal	ADJ
ftr-465	1222	11	,	,	PUNCT
ftr-465	1222	12	living	living	NOUN
ftr-465	1222	13	,	,	PUNCT
ftr-465	1222	14	or	or	CCONJ
ftr-465	1222	15	family	family	NOUN
ftr-465	1222	16	expenses	expense	NOUN
ftr-465	1222	17	)	)	PUNCT
ftr-465	1222	18	.	.	PUNCT
ftr-465	1223	1	189	189	NUM
ftr-465	1223	2	.	.	PUNCT
ftr-465	1224	1	the	the	DET
ftr-465	1224	2	united	united	PROPN
ftr-465	1224	3	states	states	PROPN
ftr-465	1224	4	court	court	PROPN
ftr-465	1224	5	of	of	ADP
ftr-465	1224	6	appeals	appeal	NOUN
ftr-465	1224	7	for	for	ADP
ftr-465	1224	8	the	the	DET
ftr-465	1224	9	district	district	PROPN
ftr-465	1224	10	of	of	ADP
ftr-465	1224	11	columbia	columbia	PROPN
ftr-465	1224	12	circuit	circuit	PROPN
ftr-465	1224	13	and	and	CCONJ
ftr-465	1224	14	the	the	DET
ftr-465	1224	15	united	united	PROPN
ftr-465	1224	16	states	states	PROPN
ftr-465	1224	17	court	court	PROPN
ftr-465	1224	18	of	of	ADP
ftr-465	1224	19	appeals	appeal	NOUN
ftr-465	1224	20	for	for	ADP
ftr-465	1224	21	the	the	DET
ftr-465	1224	22	seventh	seventh	ADJ
ftr-465	1224	23	circuit	circuit	NOUN
ftr-465	1224	24	both	both	CCONJ
ftr-465	1224	25	cite	cite	VERB
ftr-465	1224	26	the	the	DET
ftr-465	1224	27	supreme	supreme	PROPN
ftr-465	1224	28	court	court	PROPN
ftr-465	1224	29	's	's	PART
ftr-465	1224	30	decision	decision	NOUN
ftr-465	1224	31	in	in	ADP
ftr-465	1224	32	american	american	PROPN
ftr-465	1224	33	bar	bar	PROPN
ftr-465	1224	34	endowment	endowment	NOUN
ftr-465	1224	35	as	as	ADP
ftr-465	1224	36	establishing	establish	VERB
ftr-465	1224	37	profit	profit	NOUN
ftr-465	1224	38	motive	motive	NOUN
ftr-465	1224	39	as	as	ADP
ftr-465	1224	40	the	the	DET
ftr-465	1224	41	proper	proper	ADJ
ftr-465	1224	42	test	test	NOUN
ftr-465	1224	43	to	to	PART
ftr-465	1224	44	determine	determine	VERB
ftr-465	1224	45	the	the	DET
ftr-465	1224	46	presence	presence	NOUN
ftr-465	1224	47	of	of	ADP
ftr-465	1224	48	trade	trade	NOUN
ftr-465	1224	49	or	or	CCONJ
ftr-465	1224	50	business	business	NOUN
ftr-465	1224	51	.	.	PUNCT
ftr-465	1225	1	see	see	VERB
ftr-465	1225	2	american	american	PROPN
ftr-465	1225	3	postal	postal	PROPN
ftr-465	1225	4	workers	workers	PROPN
ftr-465	1225	5	union	union	PROPN
ftr-465	1225	6	v.	v.	PROPN
ftr-465	1225	7	united	united	PROPN
ftr-465	1225	8	states	states	PROPN
ftr-465	1225	9	,	,	PUNCT
ftr-465	1225	10	925	925	NUM
ftr-465	1225	11	f.2d	f.2d	PUNCT
ftr-465	1225	12	480	480	NUM
ftr-465	1225	13	,	,	PUNCT
ftr-465	1225	14	481	481	NUM
ftr-465	1225	15	(	(	PUNCT
ftr-465	1225	16	d.c	d.c	PROPN
ftr-465	1225	17	.	.	PROPN
ftr-465	1225	18	cir	cir	PROPN
ftr-465	1225	19	.	.	PROPN
ftr-465	1225	20	1991	1991	NUM
ftr-465	1225	21	)	)	PUNCT
ftr-465	1225	22	;	;	PUNCT
ftr-465	1225	23	illinois	illinois	PROPN
ftr-465	1225	24	ass'n	ass'n	PROPN
ftr-465	1225	25	of	of	ADP
ftr-465	1225	26	professional	professional	ADJ
ftr-465	1225	27	ins	in	NOUN
ftr-465	1225	28	.	.	PUNCT
ftr-465	1226	1	agents	agent	NOUN
ftr-465	1226	2	v.	v.	ADP
ftr-465	1226	3	commissioner	commissioner	PROPN
ftr-465	1226	4	,	,	PUNCT
ftr-465	1226	5	801	801	NUM
ftr-465	1226	6	f.2d	f.2d	ADP
ftr-465	1226	7	987	987	NUM
ftr-465	1226	8	,	,	PUNCT
ftr-465	1226	9	990	990	NUM
ftr-465	1226	10	-	-	SYM
ftr-465	1226	11	91	91	NUM
ftr-465	1226	12	(	(	PUNCT
ftr-465	1226	13	7th	7th	ADJ
ftr-465	1226	14	cir	cir	NOUN
ftr-465	1226	15	.	.	PUNCT
ftr-465	1226	16	1986	1986	NUM
ftr-465	1226	17	)	)	PUNCT
ftr-465	1226	18	.	.	PUNCT
ftr-465	1227	1	the	the	DET
ftr-465	1227	2	united	united	PROPN
ftr-465	1227	3	states	states	PROPN
ftr-465	1227	4	court	court	PROPN
ftr-465	1227	5	of	of	ADP
ftr-465	1227	6	appeals	appeal	NOUN
ftr-465	1227	7	for	for	ADP
ftr-465	1227	8	the	the	DET
ftr-465	1227	9	federal	federal	ADJ
ftr-465	1227	10	circuit	circuit	NOUN
ftr-465	1227	11	also	also	ADV
ftr-465	1227	12	applied	apply	VERB
ftr-465	1227	13	the	the	DET
ftr-465	1227	14	profit	profit	NOUN
ftr-465	1227	15	motive	motive	NOUN
ftr-465	1227	16	test	test	NOUN
ftr-465	1227	17	in	in	ADP
ftr-465	1227	18	national	national	ADJ
ftr-465	1227	19	ass'n	ass'n	PROPN
ftr-465	1227	20	of	of	ADP
ftr-465	1227	21	postal	postal	ADJ
ftr-465	1227	22	supervisors	supervisor	NOUN
ftr-465	1227	23	v.	v.	ADP
ftr-465	1227	24	united	united	PROPN
ftr-465	1227	25	states	states	PROPN
ftr-465	1227	26	,	,	PUNCT
ftr-465	1227	27	944	944	NUM
ftr-465	1227	28	f.2d	f.2d	SYM
ftr-465	1227	29	859	859	NUM
ftr-465	1227	30	,	,	PUNCT
ftr-465	1227	31	861	861	NUM
ftr-465	1227	32	(	(	PUNCT
ftr-465	1227	33	fed	fed	PROPN
ftr-465	1227	34	.	.	PUNCT
ftr-465	1227	35	cir	cir	PROPN
ftr-465	1227	36	.	.	PROPN
ftr-465	1227	37	1991	1991	NUM
ftr-465	1227	38	)	)	PUNCT
ftr-465	1227	39	.	.	PUNCT
ftr-465	1228	1	in	in	ADP
ftr-465	1228	2	concluding	conclude	VERB
ftr-465	1228	3	that	that	SCONJ
ftr-465	1228	4	a	a	DET
ftr-465	1228	5	full	full	ADJ
ftr-465	1228	6	-	-	PUNCT
ftr-465	1228	7	time	time	NOUN
ftr-465	1228	8	gambler	gambler	NOUN
ftr-465	1228	9	was	be	AUX
ftr-465	1228	10	engaged	engage	VERB
ftr-465	1228	11	in	in	ADP
ftr-465	1228	12	a	a	DET
ftr-465	1228	13	trade	trade	NOUN
ftr-465	1228	14	or	or	CCONJ
ftr-465	1228	15	business	business	NOUN
ftr-465	1228	16	within	within	ADP
ftr-465	1228	17	the	the	DET
ftr-465	1228	18	meaning	meaning	NOUN
ftr-465	1228	19	of	of	ADP
ftr-465	1228	20	§	§	PROPN
ftr-465	1228	21	162	162	NUM
ftr-465	1228	22	,	,	PUNCT
ftr-465	1228	23	the	the	DET
ftr-465	1228	24	supreme	supreme	PROPN
ftr-465	1228	25	court	court	PROPN
ftr-465	1228	26	held	hold	VERB
ftr-465	1228	27	that	that	SCONJ
ftr-465	1228	28	"	"	PUNCT
ftr-465	1228	29	while	while	SCONJ
ftr-465	1228	30	the	the	DET
ftr-465	1228	31	offering	offering	NOUN
ftr-465	1228	32	of	of	ADP
ftr-465	1228	33	goods	good	NOUN
ftr-465	1228	34	and	and	CCONJ
ftr-465	1228	35	services	service	NOUN
ftr-465	1228	36	usually	usually	ADV
ftr-465	1228	37	would	would	AUX
ftr-465	1228	38	qualify	qualify	VERB
ftr-465	1228	39	the	the	DET
ftr-465	1228	40	activity	activity	NOUN
ftr-465	1228	41	as	as	ADP
ftr-465	1228	42	a	a	DET
ftr-465	1228	43	trade	trade	NOUN
ftr-465	1228	44	of	of	ADP
ftr-465	1228	45	business	business	NOUN
ftr-465	1228	46	,	,	PUNCT
ftr-465	1228	47	this	this	DET
ftr-465	1228	48	factor	factor	NOUN
ftr-465	1228	49	,	,	PUNCT
ftr-465	1228	50	it	it	PRON
ftr-465	1228	51	seems	seem	VERB
ftr-465	1228	52	to	to	ADP
ftr-465	1228	53	us	we	PRON
ftr-465	1228	54	,	,	PUNCT
ftr-465	1228	55	is	be	AUX
ftr-465	1228	56	not	not	PART
ftr-465	1228	57	an	an	DET
ftr-465	1228	58	absolute	absolute	ADJ
ftr-465	1228	59	prerequisite	prerequisite	NOUN
ftr-465	1228	60	.	.	PUNCT
ftr-465	1228	61	"	"	PUNCT
ftr-465	1229	1	commissioner	commissioner	NOUN
ftr-465	1229	2	v.	v.	ADP
ftr-465	1229	3	groetzinger	groetzinger	PROPN
ftr-465	1229	4	,	,	PUNCT
ftr-465	1229	5	480	480	NUM
ftr-465	1229	6	u.s	u.s	PROPN
ftr-465	1229	7	.	.	PROPN
ftr-465	1229	8	23	23	NUM
ftr-465	1229	9	,	,	PUNCT
ftr-465	1229	10	34	34	NUM
ftr-465	1229	11	(	(	PUNCT
ftr-465	1229	12	1987	1987	NUM
ftr-465	1229	13	)	)	PUNCT
ftr-465	1229	14	.	.	PUNCT
ftr-465	1230	1	further	far	ADV
ftr-465	1230	2	,	,	PUNCT
ftr-465	1230	3	the	the	DET
ftr-465	1230	4	court	court	NOUN
ftr-465	1230	5	stated	state	VERB
ftr-465	1230	6	:	:	PUNCT
ftr-465	1230	7	we	we	PRON
ftr-465	1230	8	accept	accept	VERB
ftr-465	1230	9	the	the	DET
ftr-465	1230	10	fact	fact	NOUN
ftr-465	1230	11	that	that	SCONJ
ftr-465	1230	12	to	to	PART
ftr-465	1230	13	be	be	AUX
ftr-465	1230	14	engaged	engage	VERB
ftr-465	1230	15	in	in	ADP
ftr-465	1230	16	a	a	DET
ftr-465	1230	17	trade	trade	NOUN
ftr-465	1230	18	or	or	CCONJ
ftr-465	1230	19	business	business	NOUN
ftr-465	1230	20	,	,	PUNCT
ftr-465	1230	21	the	the	DET
ftr-465	1230	22	taxpayer	taxpayer	NOUN
ftr-465	1230	23	must	must	AUX
ftr-465	1230	24	be	be	AUX
ftr-465	1230	25	involved	involve	VERB
ftr-465	1230	26	in	in	ADP
ftr-465	1230	27	the	the	DET
ftr-465	1230	28	activity	activity	NOUN
ftr-465	1230	29	with	with	ADP
ftr-465	1230	30	continuity	continuity	NOUN
ftr-465	1230	31	and	and	CCONJ
ftr-465	1230	32	regularity	regularity	NOUN
ftr-465	1230	33	and	and	CCONJ
ftr-465	1230	34	that	that	SCONJ
ftr-465	1230	35	the	the	DET
ftr-465	1230	36	taxpayer	taxpayer	NOUN
ftr-465	1230	37	's	's	PART
ftr-465	1230	38	primary	primary	ADJ
ftr-465	1230	39	purpose	purpose	NOUN
ftr-465	1230	40	for	for	ADP
ftr-465	1230	41	engaging	engage	VERB
ftr-465	1230	42	in	in	ADP
ftr-465	1230	43	the	the	DET
ftr-465	1230	44	activity	activity	NOUN
ftr-465	1230	45	must	must	AUX
ftr-465	1230	46	be	be	AUX
ftr-465	1230	47	for	for	ADP
ftr-465	1230	48	income	income	NOUN
ftr-465	1230	49	or	or	CCONJ
ftr-465	1230	50	profit	profit	NOUN
ftr-465	1230	51	.	.	PUNCT
ftr-465	1231	1	a	a	DET
ftr-465	1231	2	sporadic	sporadic	ADJ
ftr-465	1231	3	activity	activity	NOUN
ftr-465	1231	4	,	,	PUNCT
ftr-465	1231	5	a	a	DET
ftr-465	1231	6	hobby	hobby	NOUN
ftr-465	1231	7	,	,	PUNCT
ftr-465	1231	8	or	or	CCONJ
ftr-465	1231	9	an	an	DET
ftr-465	1231	10	amusement	amusement	NOUN
ftr-465	1231	11	diversion	diversion	NOUN
ftr-465	1231	12	does	do	AUX
ftr-465	1231	13	not	not	PART
ftr-465	1231	14	qualify	qualify	VERB
ftr-465	1231	15	.	.	PUNCT
ftr-465	1232	1	i	i	PRON
ftr-465	1232	2	d.	d.	PROPN
ftr-465	1232	3	at	at	ADP
ftr-465	1232	4	35	35	NUM
ftr-465	1232	5	.	.	PUNCT
ftr-465	1233	1	but	but	CCONJ
ftr-465	1233	2	the	the	DET
ftr-465	1233	3	court	court	NOUN
ftr-465	1233	4	refused	refuse	VERB
ftr-465	1233	5	to	to	PART
ftr-465	1233	6	supply	supply	VERB
ftr-465	1233	7	an	an	DET
ftr-465	1233	8	all	all	DET
ftr-465	1233	9	-	-	PUNCT
ftr-465	1233	10	purpose	purpose	NOUN
ftr-465	1233	11	definition	definition	NOUN
ftr-465	1233	12	:	:	PUNCT
ftr-465	1233	13	but	but	CCONJ
ftr-465	1233	14	the	the	DET
ftr-465	1233	15	difficulty	difficulty	NOUN
ftr-465	1233	16	rests	rest	VERB
ftr-465	1233	17	in	in	ADP
ftr-465	1233	18	the	the	DET
ftr-465	1233	19	code	code	NOUN
ftr-465	1233	20	's	's	PART
ftr-465	1233	21	wide	wide	ADJ
ftr-465	1233	22	utilization	utilization	NOUN
ftr-465	1233	23	in	in	ADP
ftr-465	1233	24	various	various	ADJ
ftr-465	1233	25	contexts	context	NOUN
ftr-465	1233	26	of	of	ADP
ftr-465	1233	27	the	the	DET
ftr-465	1233	28	term	term	NOUN
ftr-465	1233	29	'	'	PUNCT
ftr-465	1233	30	trade	trade	NOUN
ftr-465	1233	31	or	or	CCONJ
ftr-465	1233	32	business	business	NOUN
ftr-465	1233	33	,	,	PUNCT
ftr-465	1233	34	'	'	PUNCT
ftr-465	1233	35	in	in	ADP
ftr-465	1233	36	the	the	DET
ftr-465	1233	37	absence	absence	NOUN
ftr-465	1233	38	of	of	ADP
ftr-465	1233	39	an	an	DET
ftr-465	1233	40	all	all	DET
ftr-465	1233	41	-	-	PUNCT
ftr-465	1233	42	purpose	purpose	NOUN
ftr-465	1233	43	definition	definition	NOUN
ftr-465	1233	44	by	by	ADP
ftr-465	1233	45	statute	statute	NOUN
ftr-465	1233	46	or	or	CCONJ
ftr-465	1233	47	regulation	regulation	NOUN
ftr-465	1233	48	,	,	PUNCT
ftr-465	1233	49	and	and	CCONJ
ftr-465	1233	50	in	in	ADP
ftr-465	1233	51	our	our	PRON
ftr-465	1233	52	concern	concern	NOUN
ftr-465	1233	53	that	that	SCONJ
ftr-465	1233	54	an	an	DET
ftr-465	1233	55	attempt	attempt	NOUN
ftr-465	1233	56	judicially	judicially	ADV
ftr-465	1233	57	to	to	ADP
ftr-465	1233	58	19961	19961	NUM
ftr-465	1233	59	florida	florida	PROPN
ftr-465	1233	60	tax	tax	NOUN
ftr-465	1233	61	review	review	NOUN
ftr-465	1233	62	arguably	arguably	ADV
ftr-465	1233	63	,	,	PUNCT
ftr-465	1233	64	the	the	DET
ftr-465	1233	65	majority	majority	NOUN
ftr-465	1233	66	of	of	ADP
ftr-465	1233	67	courts	court	NOUN
ftr-465	1233	68	erroneously	erroneously	ADV
ftr-465	1233	69	applying	apply	VERB
ftr-465	1233	70	the	the	DET
ftr-465	1233	71	"	"	PUNCT
ftr-465	1233	72	for	for	ADP
ftr-465	1233	73	profit	profit	NOUN
ftr-465	1233	74	"	"	PUNCT
ftr-465	1233	75	criterion	criterion	NOUN
ftr-465	1233	76	have	have	AUX
ftr-465	1233	77	nonetheless	nonetheless	ADV
ftr-465	1233	78	reached	reach	VERB
ftr-465	1233	79	the	the	DET
ftr-465	1233	80	correct	correct	ADJ
ftr-465	1233	81	conclusion	conclusion	NOUN
ftr-465	1233	82	in	in	ADP
ftr-465	1233	83	their	their	PRON
ftr-465	1233	84	attempt	attempt	NOUN
ftr-465	1233	85	to	to	PART
ftr-465	1233	86	identify	identify	VERB
ftr-465	1233	87	trade	trade	NOUN
ftr-465	1233	88	or	or	CCONJ
ftr-465	1233	89	business	business	NOUN
ftr-465	1233	90	activity	activity	NOUN
ftr-465	1233	91	for	for	ADP
ftr-465	1233	92	purposes	purpose	NOUN
ftr-465	1233	93	of	of	ADP
ftr-465	1233	94	the	the	DET
ftr-465	1233	95	section	section	NOUN
ftr-465	1233	96	511	511	NUM
ftr-465	1233	97	tax	tax	NOUN
ftr-465	1233	98	.	.	PUNCT
ftr-465	1234	1	there	there	PRON
ftr-465	1234	2	is	be	VERB
ftr-465	1234	3	,	,	PUNCT
ftr-465	1234	4	however	however	ADV
ftr-465	1234	5	,	,	PUNCT
ftr-465	1234	6	a	a	DET
ftr-465	1234	7	compelling	compelling	ADJ
ftr-465	1234	8	reason	reason	NOUN
ftr-465	1234	9	to	to	PART
ftr-465	1234	10	encourage	encourage	VERB
ftr-465	1234	11	courts	court	NOUN
ftr-465	1234	12	to	to	PART
ftr-465	1234	13	apply	apply	VERB
ftr-465	1234	14	a	a	DET
ftr-465	1234	15	more	more	ADV
ftr-465	1234	16	accurate	accurate	ADJ
ftr-465	1234	17	definitional	definitional	ADJ
ftr-465	1234	18	test	test	NOUN
ftr-465	1234	19	beyond	beyond	ADP
ftr-465	1234	20	the	the	DET
ftr-465	1234	21	need	need	NOUN
ftr-465	1234	22	to	to	PART
ftr-465	1234	23	be	be	AUX
ftr-465	1234	24	logical	logical	ADJ
ftr-465	1234	25	.	.	PUNCT
ftr-465	1235	1	the	the	DET
ftr-465	1235	2	"	"	PUNCT
ftr-465	1235	3	for	for	ADP
ftr-465	1235	4	profit	profit	NOUN
ftr-465	1235	5	"	"	PUNCT
ftr-465	1235	6	test	test	NOUN
ftr-465	1235	7	is	be	AUX
ftr-465	1235	8	relevant	relevant	ADJ
ftr-465	1235	9	to	to	PART
ftr-465	1235	10	differentiate	differentiate	VERB
ftr-465	1235	11	unrelated	unrelated	ADJ
ftr-465	1235	12	from	from	ADP
ftr-465	1235	13	related	related	ADJ
ftr-465	1235	14	trade	trade	NOUN
ftr-465	1235	15	or	or	CCONJ
ftr-465	1235	16	business	business	NOUN
ftr-465	1235	17	,	,	PUNCT
ftr-465	1235	18	but	but	CCONJ
ftr-465	1235	19	not	not	PART
ftr-465	1235	20	to	to	PART
ftr-465	1235	21	distinguish	distinguish	VERB
ftr-465	1235	22	trade	trade	NOUN
ftr-465	1235	23	or	or	CCONJ
ftr-465	1235	24	business	business	NOUN
ftr-465	1235	25	from	from	ADP
ftr-465	1235	26	other	other	ADJ
ftr-465	1235	27	types	type	NOUN
ftr-465	1235	28	of	of	ADP
ftr-465	1235	29	endeavors	endeavor	NOUN
ftr-465	1235	30	such	such	ADJ
ftr-465	1235	31	as	as	ADP
ftr-465	1235	32	fund	fund	NOUN
ftr-465	1235	33	raising	raising	NOUN
ftr-465	1235	34	.	.	PUNCT
ftr-465	1236	1	as	as	SCONJ
ftr-465	1236	2	discussed	discuss	VERB
ftr-465	1236	3	in	in	ADP
ftr-465	1236	4	subpart	subpart	NOUN
ftr-465	1236	5	b	b	PROPN
ftr-465	1236	6	,	,	PUNCT
ftr-465	1236	7	infra	infra	NOUN
ftr-465	1236	8	,	,	PUNCT
ftr-465	1236	9	by	by	ADP
ftr-465	1236	10	injecting	inject	VERB
ftr-465	1236	11	the	the	DET
ftr-465	1236	12	element	element	NOUN
ftr-465	1236	13	of	of	ADP
ftr-465	1236	14	profit	profit	NOUN
ftr-465	1236	15	motive	motive	NOUN
ftr-465	1236	16	in	in	ADP
ftr-465	1236	17	the	the	DET
ftr-465	1236	18	attempt	attempt	NOUN
ftr-465	1236	19	to	to	PART
ftr-465	1236	20	identify	identify	VERB
ftr-465	1236	21	trade	trade	NOUN
ftr-465	1236	22	or	or	CCONJ
ftr-465	1236	23	business	business	NOUN
ftr-465	1236	24	,	,	PUNCT
ftr-465	1236	25	many	many	ADJ
ftr-465	1236	26	courts	court	NOUN
ftr-465	1236	27	in	in	ADP
ftr-465	1236	28	effect	effect	NOUN
ftr-465	1236	29	have	have	AUX
ftr-465	1236	30	resolved	resolve	VERB
ftr-465	1236	31	the	the	DET
ftr-465	1236	32	related	relate	VERB
ftr-465	1236	33	versus	versus	ADP
ftr-465	1236	34	unrelated	unrelated	ADJ
ftr-465	1236	35	question	question	NOUN
ftr-465	1236	36	before	before	ADP
ftr-465	1236	37	even	even	ADV
ftr-465	1236	38	turning	turn	VERB
ftr-465	1236	39	to	to	PART
ftr-465	1236	40	consider	consider	VERB
ftr-465	1236	41	that	that	DET
ftr-465	1236	42	issue	issue	NOUN
ftr-465	1236	43	.	.	PUNCT
ftr-465	1237	1	6	6	X
ftr-465	1237	2	.	.	X
ftr-465	1237	3	reformulation	reformulation	NOUN
ftr-465	1237	4	of	of	ADP
ftr-465	1237	5	the	the	DET
ftr-465	1237	6	standard.-regulations	standard.-regulations	PROPN
ftr-465	1237	7	section	section	NOUN
ftr-465	1237	8	1.513	1.513	NUM
ftr-465	1237	9	-	-	SYM
ftr-465	1237	10	1(b	1(b	NUM
ftr-465	1237	11	)	)	PUNCT
ftr-465	1237	12	should	should	AUX
ftr-465	1237	13	be	be	AUX
ftr-465	1237	14	amended	amend	VERB
ftr-465	1237	15	in	in	ADP
ftr-465	1237	16	part	part	NOUN
ftr-465	1237	17	to	to	PART
ftr-465	1237	18	provide	provide	VERB
ftr-465	1237	19	that	that	PRON
ftr-465	1237	20	for	for	ADP
ftr-465	1237	21	purposes	purpose	NOUN
ftr-465	1237	22	of	of	ADP
ftr-465	1237	23	section	section	NOUN
ftr-465	1237	24	513	513	NUM
ftr-465	1237	25	the	the	DET
ftr-465	1237	26	phrase	phrase	NOUN
ftr-465	1237	27	"	"	PUNCT
ftr-465	1237	28	trade	trade	NOUN
ftr-465	1237	29	or	or	CCONJ
ftr-465	1237	30	business	business	NOUN
ftr-465	1237	31	"	"	PUNCT
ftr-465	1237	32	generally	generally	ADV
ftr-465	1237	33	includes	include	VERB
ftr-465	1237	34	any	any	DET
ftr-465	1237	35	activity	activity	NOUN
ftr-465	1237	36	(	(	PUNCT
ftr-465	1237	37	1	1	NUM
ftr-465	1237	38	)	)	PUNCT
ftr-465	1237	39	involving	involve	VERB
ftr-465	1237	40	the	the	DET
ftr-465	1237	41	sale	sale	NOUN
ftr-465	1237	42	of	of	ADP
ftr-465	1237	43	goods	good	NOUN
ftr-465	1237	44	or	or	CCONJ
ftr-465	1237	45	the	the	DET
ftr-465	1237	46	performance	performance	NOUN
ftr-465	1237	47	of	of	ADP
ftr-465	1237	48	services	service	NOUN
ftr-465	1237	49	at	at	ADP
ftr-465	1237	50	market	market	NOUN
ftr-465	1237	51	value	value	NOUN
ftr-465	1237	52	from	from	ADP
ftr-465	1237	53	which	which	PRON
ftr-465	1237	54	gross	gross	ADJ
ftr-465	1237	55	income	income	NOUN
ftr-465	1237	56	is	be	AUX
ftr-465	1237	57	derived	derive	VERB
ftr-465	1237	58	;	;	PUNCT
ftr-465	1237	59	and	and	CCONJ
ftr-465	1237	60	(	(	PUNCT
ftr-465	1237	61	2	2	X
ftr-465	1237	62	)	)	PUNCT
ftr-465	1237	63	which	which	PRON
ftr-465	1237	64	otherwise	otherwise	ADV
ftr-465	1237	65	possesses	possess	VERB
ftr-465	1237	66	the	the	DET
ftr-465	1237	67	characteristics	characteristic	NOUN
ftr-465	1237	68	required	require	VERB
ftr-465	1237	69	to	to	PART
ftr-465	1237	70	constitute	constitute	VERB
ftr-465	1237	71	trade	trade	NOUN
ftr-465	1237	72	or	or	CCONJ
ftr-465	1237	73	business	business	NOUN
ftr-465	1237	74	within	within	ADP
ftr-465	1237	75	the	the	DET
ftr-465	1237	76	meaning	meaning	NOUN
ftr-465	1237	77	of	of	ADP
ftr-465	1237	78	section	section	NOUN
ftr-465	1237	79	162	162	NUM
ftr-465	1237	80	,	,	PUNCT
ftr-465	1237	81	but	but	CCONJ
ftr-465	1237	82	without	without	ADP
ftr-465	1237	83	regard	regard	NOUN
ftr-465	1237	84	to	to	ADP
ftr-465	1237	85	whether	whether	SCONJ
ftr-465	1237	86	or	or	CCONJ
ftr-465	1237	87	not	not	PART
ftr-465	1237	88	the	the	DET
ftr-465	1237	89	activity	activity	NOUN
ftr-465	1237	90	is	be	AUX
ftr-465	1237	91	engaged	engage	VERB
ftr-465	1237	92	in	in	ADP
ftr-465	1237	93	with	with	ADP
ftr-465	1237	94	a	a	DET
ftr-465	1237	95	motive	motive	NOUN
ftr-465	1237	96	,	,	PUNCT
ftr-465	1237	97	or	or	CCONJ
ftr-465	1237	98	primary	primary	ADJ
ftr-465	1237	99	motive	motive	NOUN
ftr-465	1237	100	,	,	PUNCT
ftr-465	1237	101	to	to	PART
ftr-465	1237	102	derive	derive	VERB
ftr-465	1237	103	profit	profit	NOUN
ftr-465	1237	104	.	.	PUNCT
ftr-465	1238	1	had	have	AUX
ftr-465	1238	2	the	the	DET
ftr-465	1238	3	proposed	propose	VERB
ftr-465	1238	4	standard	standard	NOUN
ftr-465	1238	5	been	be	AUX
ftr-465	1238	6	applied	apply	VERB
ftr-465	1238	7	to	to	ADP
ftr-465	1238	8	the	the	DET
ftr-465	1238	9	facts	fact	NOUN
ftr-465	1238	10	in	in	ADP
ftr-465	1238	11	american	american	PROPN
ftr-465	1238	12	bar	bar	PROPN
ftr-465	1238	13	endowment	endowment	NOUN
ftr-465	1238	14	,	,	PUNCT
ftr-465	1238	15	the	the	DET
ftr-465	1238	16	supreme	supreme	PROPN
ftr-465	1238	17	court	court	PROPN
ftr-465	1238	18	could	could	AUX
ftr-465	1238	19	have	have	AUX
ftr-465	1238	20	found	find	VERB
ftr-465	1238	21	abe	abe	PROPN
ftr-465	1238	22	to	to	PART
ftr-465	1238	23	be	be	AUX
ftr-465	1238	24	engaged	engage	VERB
ftr-465	1238	25	in	in	ADP
ftr-465	1238	26	a	a	DET
ftr-465	1238	27	trade	trade	NOUN
ftr-465	1238	28	or	or	CCONJ
ftr-465	1238	29	business	business	NOUN
ftr-465	1238	30	from	from	ADP
ftr-465	1238	31	the	the	DET
ftr-465	1238	32	basic	basic	ADJ
ftr-465	1238	33	conclusion	conclusion	NOUN
ftr-465	1238	34	that	that	SCONJ
ftr-465	1238	35	the	the	DET
ftr-465	1238	36	excess	excess	ADJ
ftr-465	1238	37	premiums	premium	NOUN
ftr-465	1238	38	received	receive	VERB
ftr-465	1238	39	by	by	ADP
ftr-465	1238	40	abe	abe	PROPN
ftr-465	1238	41	from	from	ADP
ftr-465	1238	42	the	the	DET
ftr-465	1238	43	insurance	insurance	NOUN
ftr-465	1238	44	carriers	carrier	NOUN
ftr-465	1238	45	more	more	ADV
ftr-465	1238	46	likely	likely	ADV
ftr-465	1238	47	constituted	constitute	VERB
ftr-465	1238	48	gross	gross	ADJ
ftr-465	1238	49	income	income	NOUN
ftr-465	1238	50	from	from	ADP
ftr-465	1238	51	the	the	DET
ftr-465	1238	52	sale	sale	NOUN
ftr-465	1238	53	of	of	ADP
ftr-465	1238	54	goods	good	NOUN
ftr-465	1238	55	and	and	CCONJ
ftr-465	1238	56	the	the	DET
ftr-465	1238	57	performance	performance	NOUN
ftr-465	1238	58	of	of	ADP
ftr-465	1238	59	services	service	NOUN
ftr-465	1238	60	at	at	ADP
ftr-465	1238	61	market	market	NOUN
ftr-465	1238	62	value	value	NOUN
ftr-465	1238	63	than	than	SCONJ
ftr-465	1238	64	they	they	PRON
ftr-465	1238	65	did	do	VERB
ftr-465	1238	66	charitable	charitable	ADJ
ftr-465	1238	67	contributions	contribution	NOUN
ftr-465	1238	68	from	from	ADP
ftr-465	1238	69	the	the	DET
ftr-465	1238	70	membership	membership	NOUN
ftr-465	1238	71	resulting	result	VERB
ftr-465	1238	72	from	from	ADP
ftr-465	1238	73	the	the	DET
ftr-465	1238	74	members	member	NOUN
ftr-465	1238	75	voluntarily	voluntarily	ADV
ftr-465	1238	76	paying	pay	VERB
ftr-465	1238	77	the	the	DET
ftr-465	1238	78	higher	high	ADJ
ftr-465	1238	79	than	than	ADP
ftr-465	1238	80	necessary	necessary	ADJ
ftr-465	1238	81	premiums	premium	NOUN
ftr-465	1238	82	abe	abe	PROPN
ftr-465	1238	83	negotiated	negotiate	VERB
ftr-465	1238	84	with	with	ADP
ftr-465	1238	85	the	the	DET
ftr-465	1238	86	carriers	carrier	NOUN
ftr-465	1238	87	.	.	PUNCT
ftr-465	1239	1	unfortunately	unfortunately	ADV
ftr-465	1239	2	,	,	PUNCT
ftr-465	1239	3	the	the	DET
ftr-465	1239	4	court	court	NOUN
ftr-465	1239	5	interjected	interject	VERB
ftr-465	1239	6	the	the	DET
ftr-465	1239	7	element	element	NOUN
ftr-465	1239	8	of	of	ADP
ftr-465	1239	9	motive	motive	NOUN
ftr-465	1239	10	into	into	ADP
ftr-465	1239	11	the	the	DET
ftr-465	1239	12	inquiry	inquiry	NOUN
ftr-465	1239	13	when	when	SCONJ
ftr-465	1239	14	it	it	PRON
ftr-465	1239	15	identified	identify	VERB
ftr-465	1239	16	abe	abe	PROPN
ftr-465	1239	17	's	's	PART
ftr-465	1239	18	insurance	insurance	NOUN
ftr-465	1239	19	as	as	ADP
ftr-465	1239	20	a	a	DET
ftr-465	1239	21	trade	trade	NOUN
ftr-465	1239	22	or	or	CCONJ
ftr-465	1239	23	business	business	NOUN
ftr-465	1239	24	by	by	ADP
ftr-465	1239	25	comparing	compare	VERB
ftr-465	1239	26	the	the	DET
ftr-465	1239	27	activity	activity	NOUN
ftr-465	1239	28	to	to	ADP
ftr-465	1239	29	similar	similar	ADJ
ftr-465	1239	30	endeavors	endeavor	NOUN
ftr-465	1239	31	actually	actually	ADV
ftr-465	1239	32	or	or	CCONJ
ftr-465	1239	33	potentially	potentially	ADV
ftr-465	1239	34	carried	carry	VERB
ftr-465	1239	35	on	on	ADP
ftr-465	1239	36	by	by	ADP
ftr-465	1239	37	taxable	taxable	ADJ
ftr-465	1239	38	organizations	organization	NOUN
ftr-465	1239	39	for	for	ADP
ftr-465	1239	40	profit	profit	NOUN
ftr-465	1239	41	.	.	PUNCT
ftr-465	1240	1	one	one	PRON
ftr-465	1240	2	can	can	AUX
ftr-465	1240	3	assume	assume	VERB
ftr-465	1240	4	that	that	PRON
ftr-465	1240	5	desire	desire	NOUN
ftr-465	1240	6	for	for	ADP
ftr-465	1240	7	profit	profit	NOUN
ftr-465	1240	8	is	be	AUX
ftr-465	1240	9	the	the	DET
ftr-465	1240	10	driving	drive	VERB
ftr-465	1240	11	force	force	NOUN
ftr-465	1240	12	behind	behind	ADP
ftr-465	1240	13	all	all	DET
ftr-465	1240	14	sales	sale	NOUN
ftr-465	1240	15	and	and	CCONJ
ftr-465	1240	16	service	service	NOUN
ftr-465	1240	17	activity	activity	NOUN
ftr-465	1240	18	conducted	conduct	VERB
ftr-465	1240	19	by	by	ADP
ftr-465	1240	20	taxable	taxable	ADJ
ftr-465	1240	21	organizations	organization	NOUN
ftr-465	1240	22	and	and	CCONJ
ftr-465	1240	23	is	be	AUX
ftr-465	1240	24	a	a	DET
ftr-465	1240	25	necessary	necessary	ADJ
ftr-465	1240	26	component	component	NOUN
ftr-465	1240	27	to	to	PART
ftr-465	1240	28	find	find	VERB
ftr-465	1240	29	such	such	ADJ
ftr-465	1240	30	activity	activity	NOUN
ftr-465	1240	31	to	to	PART
ftr-465	1240	32	be	be	AUX
ftr-465	1240	33	a	a	DET
ftr-465	1240	34	trade	trade	NOUN
ftr-465	1240	35	or	or	CCONJ
ftr-465	1240	36	business	business	NOUN
ftr-465	1240	37	in	in	ADP
ftr-465	1240	38	the	the	DET
ftr-465	1240	39	hands	hand	NOUN
ftr-465	1240	40	of	of	ADP
ftr-465	1240	41	an	an	DET
ftr-465	1240	42	individual	individual	NOUN
ftr-465	1240	43	.	.	PUNCT
ftr-465	1241	1	one	one	PRON
ftr-465	1241	2	can	can	AUX
ftr-465	1241	3	not	not	PART
ftr-465	1241	4	make	make	VERB
ftr-465	1241	5	the	the	DET
ftr-465	1241	6	same	same	ADJ
ftr-465	1241	7	assumption	assumption	NOUN
ftr-465	1241	8	with	with	ADP
ftr-465	1241	9	respect	respect	NOUN
ftr-465	1241	10	to	to	ADP
ftr-465	1241	11	all	all	DET
ftr-465	1241	12	sales	sale	NOUN
ftr-465	1241	13	and	and	CCONJ
ftr-465	1241	14	service	service	NOUN
ftr-465	1241	15	activity	activity	NOUN
ftr-465	1241	16	conducted	conduct	VERB
ftr-465	1241	17	by	by	ADP
ftr-465	1241	18	501(c)(3	501(c)(3	NOUN
ftr-465	1241	19	)	)	PUNCT
ftr-465	1241	20	organizations	organization	NOUN
ftr-465	1241	21	.	.	PUNCT
ftr-465	1242	1	9	9	NUM
ftr-465	1242	2	'	'	PART
ftr-465	1242	3	fomulate	fomulate	NOUN
ftr-465	1242	4	and	and	CCONJ
ftr-465	1242	5	impose	impose	VERB
ftr-465	1242	6	a	a	DET
ftr-465	1242	7	test	test	NOUN
ftr-465	1242	8	for	for	ADP
ftr-465	1242	9	all	all	DET
ftr-465	1242	10	situations	situation	NOUN
ftr-465	1242	11	would	would	AUX
ftr-465	1242	12	be	be	AUX
ftr-465	1242	13	counterproductive	counterproductive	ADJ
ftr-465	1242	14	,	,	PUNCT
ftr-465	1242	15	unhelpful	unhelpful	ADJ
ftr-465	1242	16	,	,	PUNCT
ftr-465	1242	17	and	and	CCONJ
ftr-465	1242	18	even	even	ADV
ftr-465	1242	19	somewhat	somewhat	ADV
ftr-465	1242	20	precarious	precarious	ADJ
ftr-465	1242	21	for	for	ADP
ftr-465	1242	22	the	the	DET
ftr-465	1242	23	overall	overall	ADJ
ftr-465	1242	24	integrity	integrity	NOUN
ftr-465	1242	25	of	of	ADP
ftr-465	1242	26	the	the	DET
ftr-465	1242	27	code	code	NOUN
ftr-465	1242	28	.	.	PUNCT
ftr-465	1243	1	i	i	PRON
ftr-465	1243	2	d.	d.	PROPN
ftr-465	1243	3	at	at	ADP
ftr-465	1243	4	36	36	NUM
ftr-465	1243	5	.	.	PUNCT
ftr-465	1243	6	190	190	NUM
ftr-465	1243	7	.	.	PUNCT
ftr-465	1244	1	in	in	ADP
ftr-465	1244	2	american	american	PROPN
ftr-465	1244	3	bar	bar	PROPN
ftr-465	1244	4	endowment	endowment	NOUN
ftr-465	1244	5	,	,	PUNCT
ftr-465	1244	6	the	the	DET
ftr-465	1244	7	united	united	PROPN
ftr-465	1244	8	states	states	PROPN
ftr-465	1244	9	claims	claim	VERB
ftr-465	1244	10	court	court	NOUN
ftr-465	1244	11	applied	apply	VERB
ftr-465	1244	12	its	its	PRON
ftr-465	1244	13	own	own	ADJ
ftr-465	1244	14	test	test	NOUN
ftr-465	1244	15	to	to	PART
ftr-465	1244	16	identify	identify	VERB
ftr-465	1244	17	trade	trade	NOUN
ftr-465	1244	18	or	or	CCONJ
ftr-465	1244	19	business	business	NOUN
ftr-465	1244	20	,	,	PUNCT
ftr-465	1244	21	viz	viz	PROPN
ftr-465	1244	22	.	.	PROPN
ftr-465	1244	23	,	,	PUNCT
ftr-465	1244	24	whether	whether	SCONJ
ftr-465	1244	25	the	the	DET
ftr-465	1244	26	activity	activity	NOUN
ftr-465	1244	27	was	be	AUX
ftr-465	1244	28	conducted	conduct	VERB
ftr-465	1244	29	in	in	ADP
ftr-465	1244	30	a	a	DET
ftr-465	1244	31	competitive	competitive	ADJ
ftr-465	1244	32	,	,	PUNCT
ftr-465	1244	33	[	[	X
ftr-465	1244	34	vol	vol	NOUN
ftr-465	1244	35	3:7	3:7	NUM
ftr-465	1244	36	unfair	unfair	ADJ
ftr-465	1244	37	business	business	NOUN
ftr-465	1244	38	competition	competition	NOUN
ftr-465	1244	39	b.	b.	PROPN
ftr-465	1244	40	trade	trade	PROPN
ftr-465	1244	41	or	or	CCONJ
ftr-465	1244	42	business	business	NOUN
ftr-465	1244	43	:	:	PUNCT
ftr-465	1244	44	substantially	substantially	ADV
ftr-465	1244	45	related	relate	VERB
ftr-465	1244	46	or	or	CCONJ
ftr-465	1244	47	unrelated	unrelated	ADJ
ftr-465	1244	48	?	?	PUNCT
ftr-465	1245	1	the	the	DET
ftr-465	1245	2	statutory	statutory	ADJ
ftr-465	1245	3	definition	definition	NOUN
ftr-465	1245	4	of	of	ADP
ftr-465	1245	5	the	the	DET
ftr-465	1245	6	term	term	NOUN
ftr-465	1245	7	"	"	PUNCT
ftr-465	1245	8	unrelated	unrelated	ADJ
ftr-465	1245	9	trade	trade	NOUN
ftr-465	1245	10	or	or	CCONJ
ftr-465	1245	11	business	business	NOUN
ftr-465	1245	12	"	"	PUNCT
ftr-465	1245	13	has	have	AUX
ftr-465	1245	14	remained	remain	VERB
ftr-465	1245	15	unchanged	unchanged	ADJ
ftr-465	1245	16	since	since	SCONJ
ftr-465	1245	17	the	the	DET
ftr-465	1245	18	revenue	revenue	NOUN
ftr-465	1245	19	act	act	NOUN
ftr-465	1245	20	of	of	ADP
ftr-465	1245	21	1950	1950	NUM
ftr-465	1245	22	.	.	PUNCT
ftr-465	1246	1	section	section	NOUN
ftr-465	1246	2	513(a	513(a	NUM
ftr-465	1246	3	)	)	PUNCT
ftr-465	1246	4	defines	define	VERB
ftr-465	1246	5	the	the	DET
ftr-465	1246	6	term	term	NOUN
ftr-465	1246	7	as	as	ADP
ftr-465	1246	8	"	"	PUNCT
ftr-465	1246	9	any	any	DET
ftr-465	1246	10	trade	trade	NOUN
ftr-465	1246	11	or	or	CCONJ
ftr-465	1246	12	business	business	NOUN
ftr-465	1246	13	the	the	DET
ftr-465	1246	14	conduct	conduct	NOUN
ftr-465	1246	15	of	of	ADP
ftr-465	1246	16	which	which	PRON
ftr-465	1246	17	is	be	AUX
ftr-465	1246	18	not	not	PART
ftr-465	1246	19	substantially	substantially	ADV
ftr-465	1246	20	related	relate	VERB
ftr-465	1246	21	(	(	PUNCT
ftr-465	1246	22	aside	aside	ADV
ftr-465	1246	23	from	from	ADP
ftr-465	1246	24	the	the	DET
ftr-465	1246	25	need	need	NOUN
ftr-465	1246	26	of	of	ADP
ftr-465	1246	27	such	such	ADJ
ftr-465	1246	28	organization	organization	NOUN
ftr-465	1246	29	for	for	ADP
ftr-465	1246	30	income	income	NOUN
ftr-465	1246	31	or	or	CCONJ
ftr-465	1246	32	funds	fund	NOUN
ftr-465	1246	33	or	or	CCONJ
ftr-465	1246	34	the	the	DET
ftr-465	1246	35	use	use	NOUN
ftr-465	1246	36	it	it	PRON
ftr-465	1246	37	makes	make	VERB
ftr-465	1246	38	of	of	ADP
ftr-465	1246	39	the	the	DET
ftr-465	1246	40	profits	profit	NOUN
ftr-465	1246	41	derived	derive	VERB
ftr-465	1246	42	)	)	PUNCT
ftr-465	1246	43	to	to	ADP
ftr-465	1246	44	the	the	DET
ftr-465	1246	45	exercise	exercise	NOUN
ftr-465	1246	46	or	or	CCONJ
ftr-465	1246	47	performance	performance	NOUN
ftr-465	1246	48	by	by	ADP
ftr-465	1246	49	such	such	ADJ
ftr-465	1246	50	organization	organization	NOUN
ftr-465	1246	51	of	of	ADP
ftr-465	1246	52	its	its	PRON
ftr-465	1246	53	charitable	charitable	ADJ
ftr-465	1246	54	,	,	PUNCT
ftr-465	1246	55	educational	educational	ADJ
ftr-465	1246	56	,	,	PUNCT
ftr-465	1246	57	or	or	CCONJ
ftr-465	1246	58	other	other	ADJ
ftr-465	1246	59	purpose	purpose	NOUN
ftr-465	1246	60	or	or	CCONJ
ftr-465	1246	61	function	function	NOUN
ftr-465	1246	62	constituting	constitute	VERB
ftr-465	1246	63	the	the	DET
ftr-465	1246	64	basis	basis	NOUN
ftr-465	1246	65	for	for	ADP
ftr-465	1246	66	its	its	PRON
ftr-465	1246	67	exemption	exemption	NOUN
ftr-465	1246	68	...	...	PUNCT
ftr-465	1246	69	,	,	PUNCT
ftr-465	1246	70	,	,	PUNCT
ftr-465	1246	71	'	'	PUNCT
ftr-465	1246	72	the	the	DET
ftr-465	1246	73	senate	senate	PROPN
ftr-465	1246	74	report	report	NOUN
ftr-465	1246	75	accompanying	accompany	VERB
ftr-465	1246	76	the	the	DET
ftr-465	1246	77	1950	1950	NUM
ftr-465	1246	78	revenue	revenue	NOUN
ftr-465	1246	79	bill	bill	NOUN
ftr-465	1246	80	attempted	attempt	VERB
ftr-465	1246	81	to	to	PART
ftr-465	1246	82	illuminate	illuminate	VERB
ftr-465	1246	83	this	this	DET
ftr-465	1246	84	"	"	PUNCT
ftr-465	1246	85	substantially	substantially	ADV
ftr-465	1246	86	related	relate	VERB
ftr-465	1246	87	"	"	PUNCT
ftr-465	1246	88	standard	standard	NOUN
ftr-465	1246	89	by	by	ADP
ftr-465	1246	90	way	way	NOUN
ftr-465	1246	91	of	of	ADP
ftr-465	1246	92	example	example	NOUN
ftr-465	1246	93	and	and	CCONJ
ftr-465	1246	94	not	not	PART
ftr-465	1246	95	by	by	ADP
ftr-465	1246	96	way	way	NOUN
ftr-465	1246	97	of	of	ADP
ftr-465	1246	98	explication	explication	NOUN
ftr-465	1246	99	.	.	PUNCT
ftr-465	1247	1	examples	example	NOUN
ftr-465	1247	2	offered	offer	VERB
ftr-465	1247	3	of	of	ADP
ftr-465	1247	4	substantially	substantially	ADV
ftr-465	1247	5	related	relate	VERB
ftr-465	1247	6	business	business	NOUN
ftr-465	1247	7	were	be	AUX
ftr-465	1247	8	a	a	DET
ftr-465	1247	9	wheat	wheat	NOUN
ftr-465	1247	10	farm	farm	NOUN
ftr-465	1247	11	operated	operate	VERB
ftr-465	1247	12	by	by	ADP
ftr-465	1247	13	an	an	DET
ftr-465	1247	14	exempt	exempt	ADJ
ftr-465	1247	15	agricultural	agricultural	ADJ
ftr-465	1247	16	college	college	NOUN
ftr-465	1247	17	as	as	ADP
ftr-465	1247	18	part	part	NOUN
ftr-465	1247	19	of	of	ADP
ftr-465	1247	20	its	its	PRON
ftr-465	1247	21	educational	educational	ADJ
ftr-465	1247	22	program	program	NOUN
ftr-465	1247	23	;	;	PUNCT
ftr-465	1247	24	commercial	commercial	ADJ
ftr-465	1247	25	manner	manner	NOUN
ftr-465	1247	26	.	.	PUNCT
ftr-465	1248	1	4	4	NUM
ftr-465	1248	2	cl	cl	NOUN
ftr-465	1248	3	.	.	PUNCT
ftr-465	1249	1	ct	ct	PRON
ftr-465	1249	2	.	.	PUNCT
ftr-465	1250	1	404	404	NUM
ftr-465	1250	2	,	,	PUNCT
ftr-465	1250	3	411	411	NUM
ftr-465	1250	4	-	-	SYM
ftr-465	1250	5	12	12	NUM
ftr-465	1250	6	(	(	PUNCT
ftr-465	1250	7	1984	1984	NUM
ftr-465	1250	8	)	)	PUNCT
ftr-465	1250	9	.	.	PUNCT
ftr-465	1251	1	this	this	DET
ftr-465	1251	2	test	test	NOUN
ftr-465	1251	3	was	be	AUX
ftr-465	1251	4	developed	develop	VERB
ftr-465	1251	5	by	by	ADP
ftr-465	1251	6	the	the	DET
ftr-465	1251	7	united	united	PROPN
ftr-465	1251	8	states	states	PROPN
ftr-465	1251	9	court	court	PROPN
ftr-465	1251	10	of	of	ADP
ftr-465	1251	11	claims	claim	NOUN
ftr-465	1251	12	in	in	ADP
ftr-465	1251	13	disabled	disabled	ADJ
ftr-465	1251	14	am	am	NOUN
ftr-465	1251	15	.	.	PUNCT
ftr-465	1252	1	veterans	veterans	PROPN
ftr-465	1252	2	v.	v.	ADP
ftr-465	1252	3	united	united	PROPN
ftr-465	1252	4	states	states	PROPN
ftr-465	1252	5	,	,	PUNCT
ftr-465	1252	6	227	227	NUM
ftr-465	1252	7	cl	cl	NOUN
ftr-465	1252	8	cl	cl	NOUN
ftr-465	1252	9	.	.	PUNCT
ftr-465	1253	1	474	474	NUM
ftr-465	1253	2	(	(	PUNCT
ftr-465	1253	3	1981	1981	NUM
ftr-465	1253	4	)	)	PUNCT
ftr-465	1253	5	,	,	PUNCT
ftr-465	1253	6	wherein	wherein	SCONJ
ftr-465	1253	7	a	a	DET
ftr-465	1253	8	charitable	charitable	ADJ
ftr-465	1253	9	organization	organization	NOUN
ftr-465	1253	10	sent	send	VERB
ftr-465	1253	11	out	out	ADP
ftr-465	1253	12	books	book	NOUN
ftr-465	1253	13	,	,	PUNCT
ftr-465	1253	14	maps	map	NOUN
ftr-465	1253	15	,	,	PUNCT
ftr-465	1253	16	charts	chart	NOUN
ftr-465	1253	17	and	and	CCONJ
ftr-465	1253	18	other	other	ADJ
ftr-465	1253	19	premiums	premium	NOUN
ftr-465	1253	20	in	in	ADP
ftr-465	1253	21	connection	connection	NOUN
ftr-465	1253	22	with	with	ADP
ftr-465	1253	23	the	the	DET
ftr-465	1253	24	solicitation	solicitation	NOUN
ftr-465	1253	25	of	of	ADP
ftr-465	1253	26	contributions	contribution	NOUN
ftr-465	1253	27	.	.	PUNCT
ftr-465	1254	1	the	the	DET
ftr-465	1254	2	government	government	NOUN
ftr-465	1254	3	asserted	assert	VERB
ftr-465	1254	4	that	that	SCONJ
ftr-465	1254	5	the	the	DET
ftr-465	1254	6	activity	activity	NOUN
ftr-465	1254	7	was	be	AUX
ftr-465	1254	8	engaged	engage	VERB
ftr-465	1254	9	in	in	ADP
ftr-465	1254	10	for	for	ADP
ftr-465	1254	11	profit	profit	NOUN
ftr-465	1254	12	and	and	CCONJ
ftr-465	1254	13	therefore	therefore	ADV
ftr-465	1254	14	constituted	constitute	VERB
ftr-465	1254	15	a	a	DET
ftr-465	1254	16	trade	trade	NOUN
ftr-465	1254	17	or	or	CCONJ
ftr-465	1254	18	business	business	NOUN
ftr-465	1254	19	.	.	PUNCT
ftr-465	1255	1	i	i	PRON
ftr-465	1255	2	d.	d.	PROPN
ftr-465	1255	3	at	at	ADP
ftr-465	1255	4	486	486	NUM
ftr-465	1255	5	.	.	PUNCT
ftr-465	1256	1	the	the	DET
ftr-465	1256	2	court	court	NOUN
ftr-465	1256	3	responded	respond	VERB
ftr-465	1256	4	:	:	PUNCT
ftr-465	1256	5	"	"	PUNCT
ftr-465	1256	6	[	[	X
ftr-465	1256	7	i]t	i]t	NOUN
ftr-465	1256	8	is	be	AUX
ftr-465	1256	9	clear	clear	ADJ
ftr-465	1256	10	that	that	SCONJ
ftr-465	1256	11	not	not	PART
ftr-465	1256	12	all	all	DET
ftr-465	1256	13	activity	activity	NOUN
ftr-465	1256	14	engaged	engage	VERB
ftr-465	1256	15	in	in	ADP
ftr-465	1256	16	with	with	ADP
ftr-465	1256	17	the	the	DET
ftr-465	1256	18	expectation	expectation	NOUN
ftr-465	1256	19	of	of	ADP
ftr-465	1256	20	gain	gain	NOUN
ftr-465	1256	21	constitutes	constitute	VERB
ftr-465	1256	22	a	a	DET
ftr-465	1256	23	'	'	PUNCT
ftr-465	1256	24	trade	trade	NOUN
ftr-465	1256	25	or	or	CCONJ
ftr-465	1256	26	business	business	NOUN
ftr-465	1256	27	'	'	PUNCT
ftr-465	1256	28	as	as	SCONJ
ftr-465	1256	29	that	that	DET
ftr-465	1256	30	term	term	NOUN
ftr-465	1256	31	is	be	AUX
ftr-465	1256	32	utilized	utilize	VERB
ftr-465	1256	33	with	with	ADP
ftr-465	1256	34	respect	respect	NOUN
ftr-465	1256	35	to	to	ADP
ftr-465	1256	36	ubti	ubti	NOUN
ftr-465	1256	37	.	.	PUNCT
ftr-465	1256	38	"	"	PUNCT
ftr-465	1257	1	i	i	PRON
ftr-465	1257	2	d.	d.	PROPN
ftr-465	1257	3	the	the	DET
ftr-465	1257	4	court	court	NOUN
ftr-465	1257	5	pointed	point	VERB
ftr-465	1257	6	out	out	ADP
ftr-465	1257	7	that	that	SCONJ
ftr-465	1257	8	both	both	DET
ftr-465	1257	9	s.	s.	PROPN
ftr-465	1257	10	rep	rep	PROPN
ftr-465	1257	11	.	.	PROPN
ftr-465	1258	1	no	no	PROPN
ftr-465	1258	2	.	.	PROPN
ftr-465	1259	1	552	552	NUM
ftr-465	1259	2	,	,	PUNCT
ftr-465	1259	3	91st	91st	ADJ
ftr-465	1259	4	cong	cong	NOUN
ftr-465	1259	5	.	.	PUNCT
ftr-465	1259	6	,	,	PUNCT
ftr-465	1259	7	1st	1st	ADJ
ftr-465	1259	8	sess	sess	NOUN
ftr-465	1259	9	.	.	PUNCT
ftr-465	1260	1	(	(	PUNCT
ftr-465	1260	2	1969	1969	NUM
ftr-465	1260	3	)	)	PUNCT
ftr-465	1260	4	and	and	CCONJ
ftr-465	1260	5	subsequently	subsequently	ADV
ftr-465	1260	6	amended	amend	VERB
ftr-465	1260	7	regs	reg	NOUN
ftr-465	1260	8	.	.	PUNCT
ftr-465	1261	1	§	§	PROPN
ftr-465	1261	2	1.513	1.513	NUM
ftr-465	1261	3	-	-	SYM
ftr-465	1261	4	1(b	1(b	NUM
ftr-465	1261	5	)	)	PUNCT
ftr-465	1261	6	contain	contain	VERB
ftr-465	1261	7	statements	statement	NOUN
ftr-465	1261	8	to	to	ADP
ftr-465	1261	9	the	the	DET
ftr-465	1261	10	effect	effect	NOUN
ftr-465	1261	11	that	that	SCONJ
ftr-465	1261	12	the	the	DET
ftr-465	1261	13	sending	sending	NOUN
ftr-465	1261	14	out	out	ADP
ftr-465	1261	15	of	of	ADP
ftr-465	1261	16	low	low	ADJ
ftr-465	1261	17	cost	cost	NOUN
ftr-465	1261	18	articles	article	NOUN
ftr-465	1261	19	incidental	incidental	ADJ
ftr-465	1261	20	to	to	ADP
ftr-465	1261	21	the	the	DET
ftr-465	1261	22	solicitation	solicitation	NOUN
ftr-465	1261	23	of	of	ADP
ftr-465	1261	24	charitable	charitable	ADJ
ftr-465	1261	25	contributions	contribution	NOUN
ftr-465	1261	26	was	be	AUX
ftr-465	1261	27	not	not	PART
ftr-465	1261	28	to	to	PART
ftr-465	1261	29	be	be	AUX
ftr-465	1261	30	considered	consider	VERB
ftr-465	1261	31	a	a	DET
ftr-465	1261	32	trade	trade	NOUN
ftr-465	1261	33	or	or	CCONJ
ftr-465	1261	34	business	business	NOUN
ftr-465	1261	35	.	.	PUNCT
ftr-465	1262	1	disabled	disabled	ADJ
ftr-465	1262	2	am	am	NOUN
ftr-465	1262	3	.	.	PUNCT
ftr-465	1263	1	vets	vet	NOUN
ftr-465	1263	2	.	.	PUNCT
ftr-465	1263	3	,	,	PUNCT
ftr-465	1263	4	227	227	NUM
ftr-465	1263	5	ct	ct	NOUN
ftr-465	1263	6	.	.	PUNCT
ftr-465	1263	7	cl	cl	NOUN
ftr-465	1263	8	.	.	PUNCT
ftr-465	1264	1	at	at	ADP
ftr-465	1264	2	486	486	NUM
ftr-465	1264	3	-	-	SYM
ftr-465	1264	4	87	87	NUM
ftr-465	1264	5	.	.	PUNCT
ftr-465	1265	1	it	it	PRON
ftr-465	1265	2	is	be	AUX
ftr-465	1265	3	clear	clear	ADJ
ftr-465	1265	4	that	that	SCONJ
ftr-465	1265	5	the	the	DET
ftr-465	1265	6	court	court	NOUN
ftr-465	1265	7	of	of	ADP
ftr-465	1265	8	claims	claim	NOUN
ftr-465	1265	9	viewed	view	VERB
ftr-465	1265	10	an	an	DET
ftr-465	1265	11	activity	activity	NOUN
ftr-465	1265	12	as	as	ADP
ftr-465	1265	13	being	be	AUX
ftr-465	1265	14	conducted	conduct	VERB
ftr-465	1265	15	in	in	ADP
ftr-465	1265	16	a	a	DET
ftr-465	1265	17	competitive	competitive	ADJ
ftr-465	1265	18	,	,	PUNCT
ftr-465	1265	19	commercial	commercial	ADJ
ftr-465	1265	20	manner	manner	NOUN
ftr-465	1265	21	when	when	SCONJ
ftr-465	1265	22	the	the	DET
ftr-465	1265	23	exempt	exempt	ADJ
ftr-465	1265	24	organization	organization	NOUN
ftr-465	1265	25	offered	offer	VERB
ftr-465	1265	26	the	the	DET
ftr-465	1265	27	premium	premium	NOUN
ftr-465	1265	28	items	item	NOUN
ftr-465	1265	29	only	only	ADV
ftr-465	1265	30	in	in	ADP
ftr-465	1265	31	exchange	exchange	NOUN
ftr-465	1265	32	for	for	ADP
ftr-465	1265	33	prior	prior	ADJ
ftr-465	1265	34	contributions	contribution	NOUN
ftr-465	1265	35	in	in	ADP
ftr-465	1265	36	amounts	amount	NOUN
ftr-465	1265	37	that	that	PRON
ftr-465	1265	38	approached	approach	VERB
ftr-465	1265	39	the	the	DET
ftr-465	1265	40	retail	retail	ADJ
ftr-465	1265	41	value	value	NOUN
ftr-465	1265	42	of	of	ADP
ftr-465	1265	43	the	the	DET
ftr-465	1265	44	item	item	NOUN
ftr-465	1265	45	.	.	PUNCT
ftr-465	1266	1	on	on	ADP
ftr-465	1266	2	the	the	DET
ftr-465	1266	3	other	other	ADJ
ftr-465	1266	4	hand	hand	NOUN
ftr-465	1266	5	,	,	PUNCT
ftr-465	1266	6	a	a	DET
ftr-465	1266	7	"	"	PUNCT
ftr-465	1266	8	competitive	competitive	ADJ
ftr-465	1266	9	situation	situation	NOUN
ftr-465	1266	10	would	would	AUX
ftr-465	1266	11	not	not	PART
ftr-465	1266	12	be	be	AUX
ftr-465	1266	13	present	present	ADJ
ftr-465	1266	14	"	"	PUNCT
ftr-465	1266	15	when	when	SCONJ
ftr-465	1266	16	the	the	DET
ftr-465	1266	17	contribution	contribution	NOUN
ftr-465	1266	18	required	require	VERB
ftr-465	1266	19	for	for	ADP
ftr-465	1266	20	the	the	DET
ftr-465	1266	21	premium	premium	NOUN
ftr-465	1266	22	item	item	NOUN
ftr-465	1266	23	was	be	AUX
ftr-465	1266	24	greatly	greatly	ADV
ftr-465	1266	25	in	in	ADP
ftr-465	1266	26	excess	excess	NOUN
ftr-465	1266	27	of	of	ADP
ftr-465	1266	28	the	the	DET
ftr-465	1266	29	retail	retail	ADJ
ftr-465	1266	30	value	value	NOUN
ftr-465	1266	31	of	of	ADP
ftr-465	1266	32	the	the	DET
ftr-465	1266	33	premium	premium	NOUN
ftr-465	1266	34	.	.	PUNCT
ftr-465	1267	1	i	i	PRON
ftr-465	1267	2	d.	d.	PROPN
ftr-465	1267	3	at	at	ADP
ftr-465	1267	4	488	488	NUM
ftr-465	1267	5	-	-	SYM
ftr-465	1267	6	89	89	NUM
ftr-465	1267	7	.	.	PUNCT
ftr-465	1268	1	utilized	utilize	VERB
ftr-465	1268	2	in	in	ADP
ftr-465	1268	3	this	this	DET
ftr-465	1268	4	way	way	NOUN
ftr-465	1268	5	,	,	PUNCT
ftr-465	1268	6	the	the	DET
ftr-465	1268	7	"	"	PUNCT
ftr-465	1268	8	competitive	competitive	ADJ
ftr-465	1268	9	,	,	PUNCT
ftr-465	1268	10	commercial	commercial	ADJ
ftr-465	1268	11	manner	manner	NOUN
ftr-465	1268	12	"	"	PUNCT
ftr-465	1268	13	test	test	NOUN
ftr-465	1268	14	employed	employ	VERB
ftr-465	1268	15	to	to	PART
ftr-465	1268	16	identify	identify	VERB
ftr-465	1268	17	trade	trade	NOUN
ftr-465	1268	18	or	or	CCONJ
ftr-465	1268	19	business	business	NOUN
ftr-465	1268	20	is	be	AUX
ftr-465	1268	21	the	the	DET
ftr-465	1268	22	same	same	ADJ
ftr-465	1268	23	criterion	criterion	NOUN
ftr-465	1268	24	proposed	propose	VERB
ftr-465	1268	25	in	in	ADP
ftr-465	1268	26	this	this	DET
ftr-465	1268	27	article	article	NOUN
ftr-465	1268	28	,	,	PUNCT
ftr-465	1268	29	viz	viz	PROPN
ftr-465	1268	30	.	.	PROPN
ftr-465	1268	31	,	,	PUNCT
ftr-465	1268	32	trade	trade	NOUN
ftr-465	1268	33	or	or	CCONJ
ftr-465	1268	34	business	business	NOUN
ftr-465	1268	35	is	be	AUX
ftr-465	1268	36	the	the	DET
ftr-465	1268	37	sale	sale	NOUN
ftr-465	1268	38	of	of	ADP
ftr-465	1268	39	goods	good	NOUN
ftr-465	1268	40	or	or	CCONJ
ftr-465	1268	41	the	the	DET
ftr-465	1268	42	performance	performance	NOUN
ftr-465	1268	43	of	of	ADP
ftr-465	1268	44	services	service	NOUN
ftr-465	1268	45	at	at	ADP
ftr-465	1268	46	market	market	NOUN
ftr-465	1268	47	value	value	NOUN
ftr-465	1268	48	from	from	ADP
ftr-465	1268	49	which	which	PRON
ftr-465	1268	50	gross	gross	ADJ
ftr-465	1268	51	income	income	NOUN
ftr-465	1268	52	is	be	AUX
ftr-465	1268	53	derived	derive	VERB
ftr-465	1268	54	.	.	PUNCT
ftr-465	1269	1	fundraising	fundraising	NOUN
ftr-465	1269	2	would	would	AUX
ftr-465	1269	3	include	include	VERB
ftr-465	1269	4	the	the	DET
ftr-465	1269	5	supply	supply	NOUN
ftr-465	1269	6	of	of	ADP
ftr-465	1269	7	goods	good	NOUN
ftr-465	1269	8	or	or	CCONJ
ftr-465	1269	9	the	the	DET
ftr-465	1269	10	performance	performance	NOUN
ftr-465	1269	11	of	of	ADP
ftr-465	1269	12	services	service	NOUN
ftr-465	1269	13	to	to	ADP
ftr-465	1269	14	the	the	DET
ftr-465	1269	15	extent	extent	NOUN
ftr-465	1269	16	that	that	SCONJ
ftr-465	1269	17	the	the	DET
ftr-465	1269	18	amount	amount	NOUN
ftr-465	1269	19	voluntarily	voluntarily	ADV
ftr-465	1269	20	paid	pay	VERB
ftr-465	1269	21	for	for	ADP
ftr-465	1269	22	the	the	DET
ftr-465	1269	23	goods	good	NOUN
ftr-465	1269	24	or	or	CCONJ
ftr-465	1269	25	services	service	NOUN
ftr-465	1269	26	exceeded	exceed	VERB
ftr-465	1269	27	their	their	PRON
ftr-465	1269	28	market	market	NOUN
ftr-465	1269	29	value	value	NOUN
ftr-465	1269	30	.	.	PUNCT
ftr-465	1270	1	if	if	SCONJ
ftr-465	1270	2	the	the	DET
ftr-465	1270	3	article	article	NOUN
ftr-465	1270	4	sent	send	VERB
ftr-465	1270	5	out	out	ADP
ftr-465	1270	6	is	be	AUX
ftr-465	1270	7	"	"	PUNCT
ftr-465	1270	8	low	low	ADJ
ftr-465	1270	9	cost	cost	NOUN
ftr-465	1270	10	:*	:*	PRON
ftr-465	1270	11	the	the	DET
ftr-465	1270	12	entire	entire	ADJ
ftr-465	1270	13	amount	amount	NOUN
ftr-465	1270	14	remitted	remit	VERB
ftr-465	1270	15	to	to	ADP
ftr-465	1270	16	the	the	DET
ftr-465	1270	17	charitable	charitable	ADJ
ftr-465	1270	18	organization	organization	NOUN
ftr-465	1270	19	can	can	AUX
ftr-465	1270	20	be	be	AUX
ftr-465	1270	21	considered	consider	VERB
ftr-465	1270	22	a	a	DET
ftr-465	1270	23	contribution	contribution	NOUN
ftr-465	1270	24	.	.	PUNCT
ftr-465	1271	1	see	see	VERB
ftr-465	1271	2	irc	irc	PROPN
ftr-465	1271	3	§	§	PROPN
ftr-465	1271	4	513(h	513(h	PROPN
ftr-465	1271	5	)	)	PUNCT
ftr-465	1271	6	(	(	PUNCT
ftr-465	1271	7	added	add	VERB
ftr-465	1271	8	by	by	ADP
ftr-465	1271	9	pub	pub	NOUN
ftr-465	1271	10	.	.	PUNCT
ftr-465	1272	1	l.	l.	PROPN
ftr-465	1272	2	no	no	INTJ
ftr-465	1272	3	.	.	PROPN
ftr-465	1273	1	99	99	NUM
ftr-465	1273	2	-	-	SYM
ftr-465	1273	3	514	514	NUM
ftr-465	1273	4	,	,	PUNCT
ftr-465	1273	5	100	100	NUM
ftr-465	1273	6	stat	stat	NOUN
ftr-465	1273	7	.	.	PUNCT
ftr-465	1274	1	2766	2766	NUM
ftr-465	1274	2	(	(	PUNCT
ftr-465	1274	3	tax	tax	NOUN
ftr-465	1274	4	reform	reform	NOUN
ftr-465	1274	5	act	act	NOUN
ftr-465	1274	6	of	of	ADP
ftr-465	1274	7	1986	1986	NUM
ftr-465	1274	8	)	)	PUNCT
ftr-465	1274	9	)	)	PUNCT
ftr-465	1275	1	(	(	PUNCT
ftr-465	1275	2	providing	provide	VERB
ftr-465	1275	3	that	that	SCONJ
ftr-465	1275	4	in	in	ADP
ftr-465	1275	5	the	the	DET
ftr-465	1275	6	case	case	NOUN
ftr-465	1275	7	of	of	ADP
ftr-465	1275	8	a	a	DET
ftr-465	1275	9	charitable	charitable	ADJ
ftr-465	1275	10	organization	organization	NOUN
ftr-465	1275	11	,	,	PUNCT
ftr-465	1275	12	the	the	DET
ftr-465	1275	13	term	term	NOUN
ftr-465	1275	14	"	"	PUNCT
ftr-465	1275	15	unrelated	unrelated	ADJ
ftr-465	1275	16	trade	trade	NOUN
ftr-465	1275	17	or	or	CCONJ
ftr-465	1275	18	business	business	NOUN
ftr-465	1275	19	"	"	PUNCT
ftr-465	1275	20	does	do	AUX
ftr-465	1275	21	not	not	PART
ftr-465	1275	22	include	include	VERB
ftr-465	1275	23	activities	activity	NOUN
ftr-465	1275	24	relating	relate	VERB
ftr-465	1275	25	to	to	ADP
ftr-465	1275	26	the	the	DET
ftr-465	1275	27	distribution	distribution	NOUN
ftr-465	1275	28	of	of	ADP
ftr-465	1275	29	low	low	ADJ
ftr-465	1275	30	cost	cost	NOUN
ftr-465	1275	31	articles	article	NOUN
ftr-465	1275	32	incidental	incidental	ADJ
ftr-465	1275	33	to	to	ADP
ftr-465	1275	34	the	the	DET
ftr-465	1275	35	solicitation	solicitation	NOUN
ftr-465	1275	36	of	of	ADP
ftr-465	1275	37	charitable	charitable	ADJ
ftr-465	1275	38	contributions	contribution	NOUN
ftr-465	1275	39	)	)	PUNCT
ftr-465	1275	40	.	.	PUNCT
ftr-465	1276	1	in	in	ADP
ftr-465	1276	2	american	american	PROPN
ftr-465	1276	3	bar	bar	PROPN
ftr-465	1276	4	endowment	endowment	NOUN
ftr-465	1276	5	,	,	PUNCT
ftr-465	1276	6	the	the	DET
ftr-465	1276	7	claims	claim	NOUN
ftr-465	1276	8	court	court	NOUN
ftr-465	1276	9	again	again	ADV
ftr-465	1276	10	applied	apply	VERB
ftr-465	1276	11	the	the	DET
ftr-465	1276	12	"	"	PUNCT
ftr-465	1276	13	competitive	competitive	ADJ
ftr-465	1276	14	,	,	PUNCT
ftr-465	1276	15	commercial	commercial	ADJ
ftr-465	1276	16	manner	manner	NOUN
ftr-465	1276	17	"	"	PUNCT
ftr-465	1276	18	test	test	NOUN
ftr-465	1276	19	to	to	PART
ftr-465	1276	20	conclude	conclude	VERB
ftr-465	1276	21	that	that	SCONJ
ftr-465	1276	22	the	the	DET
ftr-465	1276	23	abe	abe	PROPN
ftr-465	1276	24	membership	membership	NOUN
ftr-465	1276	25	was	be	AUX
ftr-465	1276	26	voluntarily	voluntarily	ADV
ftr-465	1276	27	supporting	support	VERB
ftr-465	1276	28	a	a	DET
ftr-465	1276	29	fundraising	fundraising	NOUN
ftr-465	1276	30	effort	effort	NOUN
ftr-465	1276	31	because	because	SCONJ
ftr-465	1276	32	"	"	PUNCT
ftr-465	1276	33	the	the	DET
ftr-465	1276	34	amount	amount	NOUN
ftr-465	1276	35	of	of	ADP
ftr-465	1276	36	money	money	NOUN
ftr-465	1276	37	abe	abe	PROPN
ftr-465	1276	38	is	be	AUX
ftr-465	1276	39	permitted	permit	VERB
ftr-465	1276	40	to	to	PART
ftr-465	1276	41	retain	retain	VERB
ftr-465	1276	42	far	far	ADV
ftr-465	1276	43	exceeds	exceed	VERB
ftr-465	1276	44	the	the	DET
ftr-465	1276	45	value	value	NOUN
ftr-465	1276	46	of	of	ADP
ftr-465	1276	47	any	any	DET
ftr-465	1276	48	service	service	NOUN
ftr-465	1276	49	it	it	PRON
ftr-465	1276	50	may	may	AUX
ftr-465	1276	51	be	be	AUX
ftr-465	1276	52	providing	provide	VERB
ftr-465	1276	53	through	through	ADP
ftr-465	1276	54	the	the	DET
ftr-465	1276	55	operation	operation	NOUN
ftr-465	1276	56	of	of	ADP
ftr-465	1276	57	the	the	DET
ftr-465	1276	58	insurance	insurance	NOUN
ftr-465	1276	59	programs	program	NOUN
ftr-465	1276	60	.	.	PUNCT
ftr-465	1277	1	it	it	PRON
ftr-465	1277	2	is	be	AUX
ftr-465	1277	3	quite	quite	ADV
ftr-465	1277	4	obvious	obvious	ADJ
ftr-465	1277	5	,	,	PUNCT
ftr-465	1277	6	then	then	ADV
ftr-465	1277	7	,	,	PUNCT
ftr-465	1277	8	that	that	SCONJ
ftr-465	1277	9	this	this	DET
ftr-465	1277	10	money	money	NOUN
ftr-465	1277	11	was	be	AUX
ftr-465	1277	12	not	not	PART
ftr-465	1277	13	earned	earn	VERB
ftr-465	1277	14	from	from	ADP
ftr-465	1277	15	the	the	DET
ftr-465	1277	16	sale	sale	NOUN
ftr-465	1277	17	of	of	ADP
ftr-465	1277	18	goods	good	NOUN
ftr-465	1277	19	or	or	CCONJ
ftr-465	1277	20	the	the	DET
ftr-465	1277	21	performance	performance	NOUN
ftr-465	1277	22	of	of	ADP
ftr-465	1277	23	services	service	NOUN
ftr-465	1277	24	...	...	PUNCT
ftr-465	1277	25	but	but	CCONJ
ftr-465	1277	26	for	for	ADP
ftr-465	1277	27	some	some	DET
ftr-465	1277	28	other	other	ADJ
ftr-465	1277	29	reasons	reason	NOUN
ftr-465	1277	30	.	.	PUNCT
ftr-465	1277	31	"	"	PUNCT
ftr-465	1278	1	american	american	PROPN
ftr-465	1278	2	bar	bar	PROPN
ftr-465	1278	3	endowment	endowment	NOUN
ftr-465	1278	4	.	.	PUNCT
ftr-465	1279	1	4	4	NUM
ftr-465	1279	2	ct	ct	NOUN
ftr-465	1279	3	.	.	PUNCT
ftr-465	1280	1	cl	cl	NOUN
ftr-465	1280	2	.	.	PUNCT
ftr-465	1281	1	at	at	ADP
ftr-465	1281	2	411	411	NUM
ftr-465	1281	3	-	-	SYM
ftr-465	1281	4	12	12	NUM
ftr-465	1281	5	.	.	PUNCT
ftr-465	1281	6	191	191	NUM
ftr-465	1281	7	.	.	PUNCT
ftr-465	1281	8	irc	irc	PROPN
ftr-465	1281	9	§	§	PROPN
ftr-465	1281	10	513(a	513(a	PROPN
ftr-465	1281	11	)	)	PUNCT
ftr-465	1281	12	(	(	PUNCT
ftr-465	1281	13	formerly	formerly	ADV
ftr-465	1281	14	irc	irc	ADV
ftr-465	1281	15	§	§	PROPN
ftr-465	1281	16	422(b	422(b	PROPN
ftr-465	1281	17	)	)	PUNCT
ftr-465	1281	18	)	)	PUNCT
ftr-465	1281	19	.	.	PUNCT
ftr-465	1282	1	19961	19961	NUM
ftr-465	1282	2	florida	florida	PROPN
ftr-465	1282	3	tax	tax	NOUN
ftr-465	1282	4	review	review	NOUN
ftr-465	1282	5	income	income	NOUN
ftr-465	1282	6	of	of	ADP
ftr-465	1282	7	an	an	DET
ftr-465	1282	8	educational	educational	ADJ
ftr-465	1282	9	organization	organization	NOUN
ftr-465	1282	10	from	from	ADP
ftr-465	1282	11	charges	charge	NOUN
ftr-465	1282	12	for	for	ADP
ftr-465	1282	13	admissions	admission	NOUN
ftr-465	1282	14	to	to	ADP
ftr-465	1282	15	football	football	NOUN
ftr-465	1282	16	games	game	NOUN
ftr-465	1282	17	;	;	PUNCT
ftr-465	1282	18	a	a	DET
ftr-465	1282	19	nonprofit	nonprofit	ADJ
ftr-465	1282	20	hospital	hospital	NOUN
ftr-465	1282	21	's	's	PART
ftr-465	1282	22	income	income	NOUN
ftr-465	1282	23	from	from	ADP
ftr-465	1282	24	patients	patient	NOUN
ftr-465	1282	25	;	;	PUNCT
ftr-465	1282	26	and	and	CCONJ
ftr-465	1282	27	income	income	NOUN
ftr-465	1282	28	from	from	ADP
ftr-465	1282	29	the	the	DET
ftr-465	1282	30	sale	sale	NOUN
ftr-465	1282	31	of	of	ADP
ftr-465	1282	32	articles	article	NOUN
ftr-465	1282	33	made	make	VERB
ftr-465	1282	34	by	by	ADP
ftr-465	1282	35	handicapped	handicapped	ADJ
ftr-465	1282	36	persons	person	NOUN
ftr-465	1282	37	derived	derive	VERB
ftr-465	1282	38	by	by	ADP
ftr-465	1282	39	an	an	DET
ftr-465	1282	40	exempt	exempt	ADJ
ftr-465	1282	41	organization	organization	NOUN
ftr-465	1282	42	engaged	engage	VERB
ftr-465	1282	43	in	in	ADP
ftr-465	1282	44	their	their	PRON
ftr-465	1282	45	rehabilitation	rehabilitation	NOUN
ftr-465	1282	46	.	.	PUNCT
ftr-465	1282	47	"	"	PUNCT
ftr-465	1283	1	2	2	NUM
ftr-465	1283	2	not	not	PART
ftr-465	1283	3	surprisingly	surprisingly	ADV
ftr-465	1283	4	,	,	PUNCT
ftr-465	1283	5	the	the	DET
ftr-465	1283	6	manufacture	manufacture	NOUN
ftr-465	1283	7	and	and	CCONJ
ftr-465	1283	8	sale	sale	NOUN
ftr-465	1283	9	of	of	ADP
ftr-465	1283	10	automobile	automobile	NOUN
ftr-465	1283	11	tires	tire	NOUN
ftr-465	1283	12	by	by	ADP
ftr-465	1283	13	a	a	DET
ftr-465	1283	14	college	college	NOUN
ftr-465	1283	15	was	be	AUX
ftr-465	1283	16	offered	offer	VERB
ftr-465	1283	17	as	as	ADP
ftr-465	1283	18	an	an	DET
ftr-465	1283	19	example	example	NOUN
ftr-465	1283	20	of	of	ADP
ftr-465	1283	21	a	a	DET
ftr-465	1283	22	business	business	NOUN
ftr-465	1283	23	ordinarily	ordinarily	ADV
ftr-465	1283	24	considered	consider	VERB
ftr-465	1283	25	unrelated	unrelated	ADJ
ftr-465	1283	26	to	to	ADP
ftr-465	1283	27	the	the	DET
ftr-465	1283	28	exempt	exempt	ADJ
ftr-465	1283	29	purposes	purpose	NOUN
ftr-465	1283	30	of	of	ADP
ftr-465	1283	31	the	the	DET
ftr-465	1283	32	school	school	NOUN
ftr-465	1283	33	.	.	PUNCT
ftr-465	1284	1	3	3	NUM
ftr-465	1284	2	1	1	NUM
ftr-465	1284	3	.	.	PUNCT
ftr-465	1285	1	the	the	DET
ftr-465	1285	2	1958	1958	NUM
ftr-465	1285	3	regulations.-although	regulations.-although	NOUN
ftr-465	1285	4	the	the	DET
ftr-465	1285	5	statute	statute	NOUN
ftr-465	1285	6	focuses	focus	VERB
ftr-465	1285	7	on	on	ADP
ftr-465	1285	8	the	the	DET
ftr-465	1285	9	relatedness	relatedness	NOUN
ftr-465	1285	10	of	of	ADP
ftr-465	1285	11	the	the	DET
ftr-465	1285	12	conduct	conduct	NOUN
ftr-465	1285	13	of	of	ADP
ftr-465	1285	14	business	business	NOUN
ftr-465	1285	15	activity	activity	NOUN
ftr-465	1285	16	to	to	ADP
ftr-465	1285	17	the	the	DET
ftr-465	1285	18	performance	performance	NOUN
ftr-465	1285	19	of	of	ADP
ftr-465	1285	20	the	the	DET
ftr-465	1285	21	organization	organization	NOUN
ftr-465	1285	22	's	's	PART
ftr-465	1285	23	exempt	exempt	ADJ
ftr-465	1285	24	purpose	purpose	NOUN
ftr-465	1285	25	,	,	PUNCT
ftr-465	1285	26	the	the	DET
ftr-465	1285	27	test	test	NOUN
ftr-465	1285	28	under	under	ADP
ftr-465	1285	29	the	the	DET
ftr-465	1285	30	1958	1958	NUM
ftr-465	1285	31	regulations	regulation	NOUN
ftr-465	1285	32	was	be	AUX
ftr-465	1285	33	the	the	DET
ftr-465	1285	34	underlying	underlie	VERB
ftr-465	1285	35	principal	principal	ADJ
ftr-465	1285	36	purpose	purpose	NOUN
ftr-465	1285	37	driving	drive	VERB
ftr-465	1285	38	the	the	DET
ftr-465	1285	39	activity	activity	NOUN
ftr-465	1285	40	.	.	PUNCT
ftr-465	1286	1	under	under	ADP
ftr-465	1286	2	the	the	DET
ftr-465	1286	3	1958	1958	NUM
ftr-465	1286	4	regulations	regulation	NOUN
ftr-465	1286	5	,	,	PUNCT
ftr-465	1286	6	a	a	DET
ftr-465	1286	7	trade	trade	NOUN
ftr-465	1286	8	or	or	CCONJ
ftr-465	1286	9	business	business	NOUN
ftr-465	1286	10	is	be	AUX
ftr-465	1286	11	ordinarily	ordinarily	ADV
ftr-465	1286	12	"	"	PUNCT
ftr-465	1286	13	substantially	substantially	ADV
ftr-465	1286	14	related	relate	VERB
ftr-465	1286	15	to	to	ADP
ftr-465	1286	16	the	the	DET
ftr-465	1286	17	activities	activity	NOUN
ftr-465	1286	18	for	for	ADP
ftr-465	1286	19	which	which	PRON
ftr-465	1286	20	an	an	DET
ftr-465	1286	21	organization	organization	NOUN
ftr-465	1286	22	is	be	AUX
ftr-465	1286	23	granted	grant	VERB
ftr-465	1286	24	exemption	exemption	NOUN
ftr-465	1286	25	if	if	SCONJ
ftr-465	1286	26	the	the	DET
ftr-465	1286	27	principal	principal	ADJ
ftr-465	1286	28	purpose	purpose	NOUN
ftr-465	1286	29	of	of	ADP
ftr-465	1286	30	such	such	ADJ
ftr-465	1286	31	trade	trade	NOUN
ftr-465	1286	32	or	or	CCONJ
ftr-465	1286	33	business	business	NOUN
ftr-465	1286	34	is	be	AUX
ftr-465	1286	35	to	to	PART
ftr-465	1286	36	further	far	ADV
ftr-465	1286	37	(	(	PUNCT
ftr-465	1286	38	other	other	ADJ
ftr-465	1286	39	than	than	ADP
ftr-465	1286	40	through	through	ADP
ftr-465	1286	41	the	the	DET
ftr-465	1286	42	production	production	NOUN
ftr-465	1286	43	of	of	ADP
ftr-465	1286	44	income	income	NOUN
ftr-465	1286	45	)	)	PUNCT
ftr-465	1286	46	the	the	DET
ftr-465	1286	47	purpose	purpose	NOUN
ftr-465	1286	48	for	for	ADP
ftr-465	1286	49	which	which	PRON
ftr-465	1286	50	the	the	DET
ftr-465	1286	51	organization	organization	NOUN
ftr-465	1286	52	is	be	AUX
ftr-465	1286	53	granted	grant	VERB
ftr-465	1286	54	exemption	exemption	NOUN
ftr-465	1286	55	.	.	PUNCT
ftr-465	1287	1	"'94	"'94	NOUN
ftr-465	1287	2	two	two	NUM
ftr-465	1287	3	important	important	ADJ
ftr-465	1287	4	guideposts	guidepost	NOUN
ftr-465	1287	5	were	be	AUX
ftr-465	1287	6	offered	offer	VERB
ftr-465	1287	7	to	to	PART
ftr-465	1287	8	determine	determine	VERB
ftr-465	1287	9	an	an	DET
ftr-465	1287	10	activity	activity	NOUN
ftr-465	1287	11	's	's	PART
ftr-465	1287	12	principal	principal	ADJ
ftr-465	1287	13	purpose	purpose	NOUN
ftr-465	1287	14	:	:	PUNCT
ftr-465	1287	15	(	(	PUNCT
ftr-465	1287	16	a	a	X
ftr-465	1287	17	)	)	PUNCT
ftr-465	1287	18	the	the	DET
ftr-465	1287	19	nature	nature	NOUN
ftr-465	1287	20	and	and	CCONJ
ftr-465	1287	21	size	size	NOUN
ftr-465	1287	22	of	of	ADP
ftr-465	1287	23	the	the	DET
ftr-465	1287	24	activity	activity	NOUN
ftr-465	1287	25	in	in	ADP
ftr-465	1287	26	question	question	NOUN
ftr-465	1287	27	compared	compare	VERB
ftr-465	1287	28	with	with	ADP
ftr-465	1287	29	the	the	DET
ftr-465	1287	30	scale	scale	NOUN
ftr-465	1287	31	of	of	ADP
ftr-465	1287	32	the	the	DET
ftr-465	1287	33	organization	organization	NOUN
ftr-465	1287	34	's	's	PART
ftr-465	1287	35	exempt	exempt	ADJ
ftr-465	1287	36	activity	activity	NOUN
ftr-465	1287	37	,	,	PUNCT
ftr-465	1287	38	and	and	CCONJ
ftr-465	1287	39	(	(	PUNCT
ftr-465	1287	40	b	b	X
ftr-465	1287	41	)	)	PUNCT
ftr-465	1287	42	the	the	DET
ftr-465	1287	43	manner	manner	NOUN
ftr-465	1287	44	in	in	ADP
ftr-465	1287	45	which	which	PRON
ftr-465	1287	46	the	the	DET
ftr-465	1287	47	activity	activity	NOUN
ftr-465	1287	48	in	in	ADP
ftr-465	1287	49	question	question	NOUN
ftr-465	1287	50	was	be	AUX
ftr-465	1287	51	conducted	conduct	VERB
ftr-465	1287	52	.	.	PUNCT
ftr-465	1288	1	5	5	NUM
ftr-465	1288	2	expanding	expand	VERB
ftr-465	1288	3	upon	upon	SCONJ
ftr-465	1288	4	an	an	DET
ftr-465	1288	5	example	example	NOUN
ftr-465	1288	6	in	in	ADP
ftr-465	1288	7	the	the	DET
ftr-465	1288	8	senate	senate	PROPN
ftr-465	1288	9	report	report	NOUN
ftr-465	1288	10	accompanying	accompany	VERB
ftr-465	1288	11	the	the	DET
ftr-465	1288	12	1950	1950	NUM
ftr-465	1288	13	revenue	revenue	NOUN
ftr-465	1288	14	bill	bill	NOUN
ftr-465	1288	15	,	,	PUNCT
ftr-465	1288	16	the	the	DET
ftr-465	1288	17	1958	1958	NUM
ftr-465	1288	18	regulations	regulation	NOUN
ftr-465	1288	19	observed	observe	VERB
ftr-465	1288	20	that	that	SCONJ
ftr-465	1288	21	a	a	DET
ftr-465	1288	22	wheat	wheat	NOUN
ftr-465	1288	23	farm	farm	NOUN
ftr-465	1288	24	may	may	AUX
ftr-465	1288	25	not	not	PART
ftr-465	1288	26	be	be	AUX
ftr-465	1288	27	substantially	substantially	ADV
ftr-465	1288	28	related	relate	VERB
ftr-465	1288	29	to	to	ADP
ftr-465	1288	30	the	the	DET
ftr-465	1288	31	educational	educational	ADJ
ftr-465	1288	32	program	program	NOUN
ftr-465	1288	33	of	of	ADP
ftr-465	1288	34	an	an	DET
ftr-465	1288	35	agricultural	agricultural	ADJ
ftr-465	1288	36	college	college	NOUN
ftr-465	1288	37	if	if	SCONJ
ftr-465	1288	38	it	it	PRON
ftr-465	1288	39	is	be	AUX
ftr-465	1288	40	"	"	PUNCT
ftr-465	1288	41	operated	operate	VERB
ftr-465	1288	42	on	on	ADP
ftr-465	1288	43	a	a	DET
ftr-465	1288	44	scale	scale	NOUN
ftr-465	1288	45	disproportionately	disproportionately	ADV
ftr-465	1288	46	large	large	ADJ
ftr-465	1288	47	"	"	PUNCT
ftr-465	1288	48	when	when	SCONJ
ftr-465	1288	49	compared	compare	VERB
ftr-465	1288	50	with	with	ADP
ftr-465	1288	51	the	the	DET
ftr-465	1288	52	exempt	exempt	ADJ
ftr-465	1288	53	activity	activity	NOUN
ftr-465	1288	54	.	.	PUNCT
ftr-465	1288	55	'	'	PUNCT
ftr-465	1289	1	according	accord	VERB
ftr-465	1289	2	to	to	ADP
ftr-465	1289	3	the	the	DET
ftr-465	1289	4	regulations	regulation	NOUN
ftr-465	1289	5	:	:	PUNCT
ftr-465	1289	6	similarly	similarly	ADV
ftr-465	1289	7	,	,	PUNCT
ftr-465	1289	8	a	a	DET
ftr-465	1289	9	university	university	NOUN
ftr-465	1289	10	radio	radio	NOUN
ftr-465	1289	11	station	station	NOUN
ftr-465	1289	12	or	or	CCONJ
ftr-465	1289	13	press	press	NOUN
ftr-465	1289	14	is	be	AUX
ftr-465	1289	15	considered	consider	VERB
ftr-465	1289	16	a	a	DET
ftr-465	1289	17	related	related	ADJ
ftr-465	1289	18	trade	trade	NOUN
ftr-465	1289	19	or	or	CCONJ
ftr-465	1289	20	business	business	NOUN
ftr-465	1289	21	if	if	SCONJ
ftr-465	1289	22	operated	operate	VERB
ftr-465	1289	23	primarily	primarily	ADV
ftr-465	1289	24	as	as	ADP
ftr-465	1289	25	an	an	DET
ftr-465	1289	26	integral	integral	ADJ
ftr-465	1289	27	part	part	NOUN
ftr-465	1289	28	of	of	ADP
ftr-465	1289	29	the	the	DET
ftr-465	1289	30	educational	educational	ADJ
ftr-465	1289	31	program	program	NOUN
ftr-465	1289	32	of	of	ADP
ftr-465	1289	33	the	the	DET
ftr-465	1289	34	university	university	NOUN
ftr-465	1289	35	,	,	PUNCT
ftr-465	1289	36	but	but	CCONJ
ftr-465	1289	37	is	be	AUX
ftr-465	1289	38	considered	consider	VERB
ftr-465	1289	39	an	an	DET
ftr-465	1289	40	unrelated	unrelated	ADJ
ftr-465	1289	41	trade	trade	NOUN
ftr-465	1289	42	or	or	CCONJ
ftr-465	1289	43	business	business	NOUN
ftr-465	1289	44	if	if	SCONJ
ftr-465	1289	45	operated	operate	VERB
ftr-465	1289	46	in	in	ADP
ftr-465	1289	47	substantially	substantially	ADV
ftr-465	1289	48	the	the	DET
ftr-465	1289	49	same	same	ADJ
ftr-465	1289	50	manner	manner	NOUN
ftr-465	1289	51	as	as	ADP
ftr-465	1289	52	a	a	DET
ftr-465	1289	53	commercial	commercial	ADJ
ftr-465	1289	54	radio	radio	NOUN
ftr-465	1289	55	station	station	NOUN
ftr-465	1289	56	or	or	CCONJ
ftr-465	1289	57	publishing	publish	VERB
ftr-465	1289	58	house	house	NOUN
ftr-465	1289	59	.	.	PUNCT
ftr-465	1289	60	'	'	PUNCT
ftr-465	1290	1	2	2	NUM
ftr-465	1290	2	.	.	PUNCT
ftr-465	1290	3	the	the	DET
ftr-465	1290	4	1967	1967	NUM
ftr-465	1290	5	regulations.-as	regulations.-as	NUM
ftr-465	1290	6	noted	note	VERB
ftr-465	1290	7	above	above	ADV
ftr-465	1290	8	,	,	PUNCT
ftr-465	1290	9	the	the	DET
ftr-465	1290	10	1967	1967	NUM
ftr-465	1290	11	regulations	regulation	NOUN
ftr-465	1290	12	are	be	AUX
ftr-465	1290	13	remembered	remember	VERB
ftr-465	1290	14	for	for	ADP
ftr-465	1290	15	their	their	PRON
ftr-465	1290	16	announcement	announcement	NOUN
ftr-465	1290	17	to	to	ADP
ftr-465	1290	18	the	the	DET
ftr-465	1290	19	charitable	charitable	ADJ
ftr-465	1290	20	sector	sector	NOUN
ftr-465	1290	21	that	that	PRON
ftr-465	1290	22	the	the	DET
ftr-465	1290	23	treasury	treasury	NOUN
ftr-465	1290	24	192	192	NUM
ftr-465	1290	25	.	.	PUNCT
ftr-465	1291	1	s.	s.	PROPN
ftr-465	1291	2	rep	rep	PROPN
ftr-465	1291	3	.	.	PROPN
ftr-465	1292	1	no	no	PROPN
ftr-465	1292	2	.	.	NOUN
ftr-465	1292	3	2375	2375	NUM
ftr-465	1292	4	,	,	PUNCT
ftr-465	1292	5	supra	supra	PROPN
ftr-465	1292	6	note	note	NOUN
ftr-465	1292	7	54	54	NUM
ftr-465	1292	8	,	,	PUNCT
ftr-465	1292	9	at	at	ADP
ftr-465	1292	10	107	107	NUM
ftr-465	1292	11	-	-	SYM
ftr-465	1292	12	08	08	NUM
ftr-465	1292	13	,	,	PUNCT
ftr-465	1292	14	reprinted	reprint	VERB
ftr-465	1292	15	in	in	ADP
ftr-465	1292	16	1951	1951	NUM
ftr-465	1292	17	u.s.c.c.s	u.s.c.c.s	NOUN
ftr-465	1292	18	.	.	PUNCT
ftr-465	1293	1	at	at	ADP
ftr-465	1293	2	3165	3165	NUM
ftr-465	1293	3	-	-	SYM
ftr-465	1293	4	66	66	NUM
ftr-465	1293	5	.	.	PUNCT
ftr-465	1293	6	193	193	NUM
ftr-465	1293	7	.	.	PUNCT
ftr-465	1294	1	i	i	PRON
ftr-465	1294	2	d.	d.	PROPN
ftr-465	1294	3	see	see	VERB
ftr-465	1294	4	also	also	ADV
ftr-465	1294	5	the	the	DET
ftr-465	1294	6	macaroni	macaroni	NOUN
ftr-465	1294	7	monopoly	monopoly	NOUN
ftr-465	1294	8	,	,	PUNCT
ftr-465	1294	9	supra	supra	PROPN
ftr-465	1294	10	note	note	NOUN
ftr-465	1294	11	60	60	NUM
ftr-465	1294	12	,	,	PUNCT
ftr-465	1294	13	at	at	ADP
ftr-465	1294	14	1291	1291	NUM
ftr-465	1294	15	(	(	PUNCT
ftr-465	1294	16	suggesting	suggest	VERB
ftr-465	1294	17	that	that	SCONJ
ftr-465	1294	18	the	the	DET
ftr-465	1294	19	criterion	criterion	NOUN
ftr-465	1294	20	used	use	VERB
ftr-465	1294	21	in	in	ADP
ftr-465	1294	22	the	the	DET
ftr-465	1294	23	house	house	PROPN
ftr-465	1294	24	and	and	CCONJ
ftr-465	1294	25	senate	senate	PROPN
ftr-465	1294	26	reports	report	VERB
ftr-465	1294	27	to	to	PART
ftr-465	1294	28	distinguish	distinguish	VERB
ftr-465	1294	29	related	relate	VERB
ftr-465	1294	30	from	from	ADP
ftr-465	1294	31	unrelated	unrelated	ADJ
ftr-465	1294	32	business	business	NOUN
ftr-465	1294	33	was	be	AUX
ftr-465	1294	34	more	more	ADJ
ftr-465	1294	35	that	that	PRON
ftr-465	1294	36	between	between	ADP
ftr-465	1294	37	"	"	PUNCT
ftr-465	1294	38	normal	normal	ADJ
ftr-465	1294	39	"	"	PUNCT
ftr-465	1294	40	and	and	CCONJ
ftr-465	1294	41	"	"	PUNCT
ftr-465	1294	42	unusual	unusual	ADJ
ftr-465	1294	43	"	"	PUNCT
ftr-465	1294	44	than	than	ADP
ftr-465	1294	45	a	a	DET
ftr-465	1294	46	determination	determination	NOUN
ftr-465	1294	47	of	of	ADP
ftr-465	1294	48	how	how	SCONJ
ftr-465	1294	49	substantially	substantially	ADV
ftr-465	1294	50	the	the	DET
ftr-465	1294	51	activity	activity	NOUN
ftr-465	1294	52	furthered	further	VERB
ftr-465	1294	53	the	the	DET
ftr-465	1294	54	organization	organization	NOUN
ftr-465	1294	55	's	's	PART
ftr-465	1294	56	exempt	exempt	ADJ
ftr-465	1294	57	purposes	purpose	NOUN
ftr-465	1294	58	)	)	PUNCT
ftr-465	1294	59	.	.	PUNCT
ftr-465	1295	1	194	194	NUM
ftr-465	1295	2	.	.	PUNCT
ftr-465	1295	3	regs	regs	PROPN
ftr-465	1295	4	.	.	PUNCT
ftr-465	1296	1	§	§	PROPN
ftr-465	1296	2	1.513	1.513	NUM
ftr-465	1296	3	-	-	SYM
ftr-465	1296	4	2(a)(4	2(a)(4	NUM
ftr-465	1296	5	)	)	PUNCT
ftr-465	1296	6	(	(	PUNCT
ftr-465	1296	7	as	as	SCONJ
ftr-465	1296	8	amended	amend	VERB
ftr-465	1296	9	in	in	ADP
ftr-465	1296	10	1975	1975	NUM
ftr-465	1296	11	)	)	PUNCT
ftr-465	1296	12	.	.	PUNCT
ftr-465	1297	1	195	195	NUM
ftr-465	1297	2	.	.	PUNCT
ftr-465	1298	1	i	i	PRON
ftr-465	1298	2	d.	d.	PROPN
ftr-465	1298	3	196	196	NUM
ftr-465	1298	4	.	.	PUNCT
ftr-465	1299	1	i	i	PRON
ftr-465	1299	2	d.	d.	PROPN
ftr-465	1299	3	197	197	NUM
ftr-465	1299	4	.	.	PUNCT
ftr-465	1300	1	i	i	PRON
ftr-465	1300	2	d.	d.	PROPN
ftr-465	1301	1	[	[	X
ftr-465	1301	2	vol	vol	NOUN
ftr-465	1301	3	.	.	PUNCT
ftr-465	1301	4	3:7	3:7	NUM
ftr-465	1301	5	unfair	unfair	ADJ
ftr-465	1301	6	business	business	NOUN
ftr-465	1301	7	competition	competition	NOUN
ftr-465	1301	8	department	department	NOUN
ftr-465	1301	9	had	have	AUX
ftr-465	1301	10	honed	hone	VERB
ftr-465	1301	11	a	a	DET
ftr-465	1301	12	new	new	ADJ
ftr-465	1301	13	surgical	surgical	ADJ
ftr-465	1301	14	skill	skill	NOUN
ftr-465	1301	15	-	-	PUNCT
ftr-465	1301	16	an	an	DET
ftr-465	1301	17	ability	ability	NOUN
ftr-465	1301	18	to	to	PART
ftr-465	1301	19	dissect	dissect	VERB
ftr-465	1301	20	an	an	DET
ftr-465	1301	21	integrated	integrate	VERB
ftr-465	1301	22	business	business	NOUN
ftr-465	1301	23	into	into	ADP
ftr-465	1301	24	its	its	PRON
ftr-465	1301	25	component	component	NOUN
ftr-465	1301	26	parts	part	NOUN
ftr-465	1301	27	,	,	PUNCT
ftr-465	1301	28	each	each	PRON
ftr-465	1301	29	of	of	ADP
ftr-465	1301	30	which	which	PRON
ftr-465	1301	31	was	be	AUX
ftr-465	1301	32	to	to	PART
ftr-465	1301	33	be	be	AUX
ftr-465	1301	34	tested	test	VERB
ftr-465	1301	35	as	as	ADP
ftr-465	1301	36	a	a	DET
ftr-465	1301	37	separate	separate	ADJ
ftr-465	1301	38	trade	trade	NOUN
ftr-465	1301	39	or	or	CCONJ
ftr-465	1301	40	business	business	NOUN
ftr-465	1301	41	to	to	PART
ftr-465	1301	42	determine	determine	VERB
ftr-465	1301	43	that	that	DET
ftr-465	1301	44	particular	particular	ADJ
ftr-465	1301	45	component	component	NOUN
ftr-465	1301	46	's	's	PART
ftr-465	1301	47	relatedness	relatedness	NOUN
ftr-465	1301	48	or	or	CCONJ
ftr-465	1301	49	unrelatedness	unrelatedness	ADJ
ftr-465	1301	50	to	to	ADP
ftr-465	1301	51	the	the	DET
ftr-465	1301	52	exempt	exempt	ADJ
ftr-465	1301	53	purposes	purpose	NOUN
ftr-465	1301	54	of	of	ADP
ftr-465	1301	55	the	the	DET
ftr-465	1301	56	organization	organization	NOUN
ftr-465	1301	57	.	.	PUNCT
ftr-465	1302	1	thus	thus	ADV
ftr-465	1302	2	,	,	PUNCT
ftr-465	1302	3	under	under	ADP
ftr-465	1302	4	the	the	DET
ftr-465	1302	5	1967	1967	NUM
ftr-465	1302	6	regulations	regulation	NOUN
ftr-465	1302	7	,	,	PUNCT
ftr-465	1302	8	the	the	DET
ftr-465	1302	9	activities	activity	NOUN
ftr-465	1302	10	of	of	ADP
ftr-465	1302	11	soliciting	solicit	VERB
ftr-465	1302	12	,	,	PUNCT
ftr-465	1302	13	selling	selling	NOUN
ftr-465	1302	14	,	,	PUNCT
ftr-465	1302	15	and	and	CCONJ
ftr-465	1302	16	publishing	publish	VERB
ftr-465	1302	17	commercial	commercial	ADJ
ftr-465	1302	18	advertising	advertising	NOUN
ftr-465	1302	19	in	in	ADP
ftr-465	1302	20	an	an	DET
ftr-465	1302	21	exempt	exempt	ADJ
ftr-465	1302	22	organization	organization	NOUN
ftr-465	1302	23	periodical	periodical	NOUN
ftr-465	1302	24	was	be	AUX
ftr-465	1302	25	a	a	DET
ftr-465	1302	26	trade	trade	NOUN
ftr-465	1302	27	or	or	CCONJ
ftr-465	1302	28	business	business	NOUN
ftr-465	1302	29	separate	separate	ADJ
ftr-465	1302	30	from	from	ADP
ftr-465	1302	31	the	the	DET
ftr-465	1302	32	activity	activity	NOUN
ftr-465	1302	33	of	of	ADP
ftr-465	1302	34	publishing	publish	VERB
ftr-465	1302	35	the	the	DET
ftr-465	1302	36	editorial	editorial	ADJ
ftr-465	1302	37	matter	matter	NOUN
ftr-465	1302	38	.	.	PUNCT
ftr-465	1303	1	similarly	similarly	ADV
ftr-465	1303	2	,	,	PUNCT
ftr-465	1303	3	the	the	DET
ftr-465	1303	4	regular	regular	ADJ
ftr-465	1303	5	sale	sale	NOUN
ftr-465	1303	6	of	of	ADP
ftr-465	1303	7	pharmaceutical	pharmaceutical	NOUN
ftr-465	1303	8	supplies	supply	NOUN
ftr-465	1303	9	to	to	ADP
ftr-465	1303	10	the	the	DET
ftr-465	1303	11	general	general	ADJ
ftr-465	1303	12	public	public	NOUN
ftr-465	1303	13	by	by	ADP
ftr-465	1303	14	a	a	DET
ftr-465	1303	15	hospital	hospital	NOUN
ftr-465	1303	16	pharmacy	pharmacy	NOUN
ftr-465	1303	17	was	be	AUX
ftr-465	1303	18	a	a	DET
ftr-465	1303	19	business	business	NOUN
ftr-465	1303	20	separate	separate	ADJ
ftr-465	1303	21	from	from	ADP
ftr-465	1303	22	the	the	DET
ftr-465	1303	23	furnishing	furnishing	NOUN
ftr-465	1303	24	of	of	ADP
ftr-465	1303	25	supplies	supply	NOUN
ftr-465	1303	26	to	to	ADP
ftr-465	1303	27	hospital	hospital	NOUN
ftr-465	1303	28	patients	patient	NOUN
ftr-465	1303	29	.	.	PUNCT
ftr-465	1304	1	t9	t9	PROPN
ftr-465	1304	2	creating	create	VERB
ftr-465	1304	3	less	less	ADJ
ftr-465	1304	4	controversy	controversy	NOUN
ftr-465	1304	5	at	at	ADP
ftr-465	1304	6	the	the	DET
ftr-465	1304	7	time	time	NOUN
ftr-465	1304	8	was	be	AUX
ftr-465	1304	9	the	the	DET
ftr-465	1304	10	1967	1967	NUM
ftr-465	1304	11	regulations	regulation	NOUN
ftr-465	1304	12	'	'	PART
ftr-465	1304	13	reformulation	reformulation	NOUN
ftr-465	1304	14	of	of	ADP
ftr-465	1304	15	the	the	DET
ftr-465	1304	16	standard	standard	NOUN
ftr-465	1304	17	governing	govern	VERB
ftr-465	1304	18	whether	whether	SCONJ
ftr-465	1304	19	a	a	DET
ftr-465	1304	20	trade	trade	NOUN
ftr-465	1304	21	or	or	CCONJ
ftr-465	1304	22	business	business	NOUN
ftr-465	1304	23	,	,	PUNCT
ftr-465	1304	24	fragmented	fragmented	ADJ
ftr-465	1304	25	or	or	CCONJ
ftr-465	1304	26	unfragmented	unfragmented	ADJ
ftr-465	1304	27	,	,	PUNCT
ftr-465	1304	28	was	be	AUX
ftr-465	1304	29	related	relate	VERB
ftr-465	1304	30	to	to	ADP
ftr-465	1304	31	the	the	DET
ftr-465	1304	32	exempt	exempt	ADJ
ftr-465	1304	33	purposes	purpose	NOUN
ftr-465	1304	34	of	of	ADP
ftr-465	1304	35	the	the	DET
ftr-465	1304	36	organization	organization	NOUN
ftr-465	1304	37	.	.	PUNCT
ftr-465	1305	1	under	under	ADP
ftr-465	1305	2	the	the	DET
ftr-465	1305	3	1967	1967	NUM
ftr-465	1305	4	regulations	regulation	NOUN
ftr-465	1305	5	,	,	PUNCT
ftr-465	1305	6	which	which	PRON
ftr-465	1305	7	are	be	AUX
ftr-465	1305	8	still	still	ADV
ftr-465	1305	9	in	in	ADP
ftr-465	1305	10	effect	effect	NOUN
ftr-465	1305	11	,	,	PUNCT
ftr-465	1305	12	a	a	DET
ftr-465	1305	13	business	business	NOUN
ftr-465	1305	14	is	be	AUX
ftr-465	1305	15	substantially	substantially	ADV
ftr-465	1305	16	related	relate	VERB
ftr-465	1305	17	if	if	SCONJ
ftr-465	1305	18	the	the	DET
ftr-465	1305	19	conduct	conduct	NOUN
ftr-465	1305	20	of	of	ADP
ftr-465	1305	21	the	the	DET
ftr-465	1305	22	business	business	NOUN
ftr-465	1305	23	has	have	VERB
ftr-465	1305	24	a	a	DET
ftr-465	1305	25	substantial	substantial	ADJ
ftr-465	1305	26	causal	causal	ADJ
ftr-465	1305	27	relationship	relationship	NOUN
ftr-465	1305	28	to	to	ADP
ftr-465	1305	29	the	the	DET
ftr-465	1305	30	achievement	achievement	NOUN
ftr-465	1305	31	of	of	ADP
ftr-465	1305	32	the	the	DET
ftr-465	1305	33	organization	organization	NOUN
ftr-465	1305	34	's	's	PART
ftr-465	1305	35	exempt	exempt	ADJ
ftr-465	1305	36	purposes	purpose	NOUN
ftr-465	1305	37	.	.	PUNCT
ftr-465	1305	38	'	'	PUNCT
ftr-465	1306	1	9	9	NUM
ftr-465	1306	2	as	as	SCONJ
ftr-465	1306	3	the	the	DET
ftr-465	1306	4	1967	1967	NUM
ftr-465	1306	5	regulations	regulation	NOUN
ftr-465	1306	6	rephrase	rephrase	VERB
ftr-465	1306	7	it	it	PRON
ftr-465	1306	8	,	,	PUNCT
ftr-465	1306	9	"	"	PUNCT
ftr-465	1306	10	the	the	DET
ftr-465	1306	11	production	production	NOUN
ftr-465	1306	12	or	or	CCONJ
ftr-465	1306	13	distribution	distribution	NOUN
ftr-465	1306	14	of	of	ADP
ftr-465	1306	15	the	the	DET
ftr-465	1306	16	goods	good	NOUN
ftr-465	1306	17	or	or	CCONJ
ftr-465	1306	18	the	the	DET
ftr-465	1306	19	performance	performance	NOUN
ftr-465	1306	20	of	of	ADP
ftr-465	1306	21	the	the	DET
ftr-465	1306	22	services	service	NOUN
ftr-465	1306	23	from	from	ADP
ftr-465	1306	24	which	which	PRON
ftr-465	1306	25	the	the	DET
ftr-465	1306	26	gross	gross	ADJ
ftr-465	1306	27	income	income	NOUN
ftr-465	1306	28	is	be	AUX
ftr-465	1306	29	derived	derive	VERB
ftr-465	1306	30	must	must	AUX
ftr-465	1306	31	contribute	contribute	VERB
ftr-465	1306	32	importantly	importantly	ADV
ftr-465	1306	33	to	to	ADP
ftr-465	1306	34	the	the	DET
ftr-465	1306	35	accomplishment	accomplishment	NOUN
ftr-465	1306	36	of	of	ADP
ftr-465	1306	37	'	'	PUNCT
ftr-465	1306	38	the	the	DET
ftr-465	1306	39	exempt	exempt	ADJ
ftr-465	1306	40	purposes	purpose	NOUN
ftr-465	1306	41	of	of	ADP
ftr-465	1306	42	the	the	DET
ftr-465	1306	43	organization	organization	NOUN
ftr-465	1306	44	.	.	PUNCT
ftr-465	1307	1	200	200	NUM
ftr-465	1307	2	in	in	ADP
ftr-465	1307	3	each	each	DET
ftr-465	1307	4	case	case	NOUN
ftr-465	1307	5	the	the	DET
ftr-465	1307	6	test	test	NOUN
ftr-465	1307	7	is	be	AUX
ftr-465	1307	8	one	one	NUM
ftr-465	1307	9	of	of	ADP
ftr-465	1307	10	facts	fact	NOUN
ftr-465	1307	11	and	and	CCONJ
ftr-465	1307	12	circumstances	circumstance	NOUN
ftr-465	1307	13	.	.	PUNCT
ftr-465	1308	1	to	to	PART
ftr-465	1308	2	determine	determine	VERB
ftr-465	1308	3	the	the	DET
ftr-465	1308	4	issue	issue	NOUN
ftr-465	1308	5	of	of	ADP
ftr-465	1308	6	substantial	substantial	ADJ
ftr-465	1308	7	relatedness	relatedness	NOUN
ftr-465	1308	8	,	,	PUNCT
ftr-465	1308	9	both	both	CCONJ
ftr-465	1308	10	the	the	DET
ftr-465	1308	11	1958	1958	NUM
ftr-465	1308	12	and	and	CCONJ
ftr-465	1308	13	the	the	DET
ftr-465	1308	14	1967	1967	NUM
ftr-465	1308	15	regulations	regulation	NOUN
ftr-465	1308	16	direct	direct	VERB
ftr-465	1308	17	one	one	PRON
ftr-465	1308	18	's	's	PART
ftr-465	1308	19	focus	focus	NOUN
ftr-465	1308	20	to	to	ADP
ftr-465	1308	21	the	the	DET
ftr-465	1308	22	size	size	NOUN
ftr-465	1308	23	and	and	CCONJ
ftr-465	1308	24	extent	extent	NOUN
ftr-465	1308	25	of	of	ADP
ftr-465	1308	26	the	the	DET
ftr-465	1308	27	activities	activity	NOUN
ftr-465	1308	28	in	in	ADP
ftr-465	1308	29	question	question	NOUN
ftr-465	1308	30	compared	compare	VERB
ftr-465	1308	31	to	to	ADP
ftr-465	1308	32	the	the	DET
ftr-465	1308	33	nature	nature	NOUN
ftr-465	1308	34	and	and	CCONJ
ftr-465	1308	35	extent	extent	NOUN
ftr-465	1308	36	of	of	ADP
ftr-465	1308	37	the	the	DET
ftr-465	1308	38	organization	organization	NOUN
ftr-465	1308	39	's	's	PART
ftr-465	1308	40	exempt	exempt	ADJ
ftr-465	1308	41	activity.20	activity.20	NOUN
ftr-465	1308	42	'	'	PUNCT
ftr-465	1308	43	under	under	ADP
ftr-465	1308	44	the	the	DET
ftr-465	1308	45	1958	1958	NUM
ftr-465	1308	46	regulations	regulation	NOUN
ftr-465	1308	47	,	,	PUNCT
ftr-465	1308	48	however	however	ADV
ftr-465	1308	49	,	,	PUNCT
ftr-465	1308	50	objective	objective	ADJ
ftr-465	1308	51	factors	factor	NOUN
ftr-465	1308	52	such	such	ADJ
ftr-465	1308	53	as	as	ADP
ftr-465	1308	54	the	the	DET
ftr-465	1308	55	manner	manner	NOUN
ftr-465	1308	56	in	in	ADP
ftr-465	1308	57	which	which	PRON
ftr-465	1308	58	the	the	DET
ftr-465	1308	59	activity	activity	NOUN
ftr-465	1308	60	is	be	AUX
ftr-465	1308	61	conducted	conduct	VERB
ftr-465	1308	62	are	be	AUX
ftr-465	1308	63	a	a	DET
ftr-465	1308	64	means	means	NOUN
ftr-465	1308	65	to	to	PART
ftr-465	1308	66	determine	determine	VERB
ftr-465	1308	67	the	the	DET
ftr-465	1308	68	subjective	subjective	ADJ
ftr-465	1308	69	primary	primary	ADJ
ftr-465	1308	70	purpose	purpose	NOUN
ftr-465	1308	71	of	of	ADP
ftr-465	1308	72	the	the	DET
ftr-465	1308	73	activity,22	activity,22	NOUN
ftr-465	1308	74	i.e.	i.e.	X
ftr-465	1308	75	,	,	PUNCT
ftr-465	1308	76	did	do	AUX
ftr-465	1308	77	the	the	DET
ftr-465	1308	78	organization	organization	NOUN
ftr-465	1308	79	intend	intend	VERB
ftr-465	1308	80	the	the	DET
ftr-465	1308	81	activity	activity	NOUN
ftr-465	1308	82	to	to	PART
ftr-465	1308	83	contribute	contribute	VERB
ftr-465	1308	84	importantly	importantly	ADV
ftr-465	1308	85	to	to	ADP
ftr-465	1308	86	the	the	DET
ftr-465	1308	87	fulfillment	fulfillment	NOUN
ftr-465	1308	88	of	of	ADP
ftr-465	1308	89	its	its	PRON
ftr-465	1308	90	exempt	exempt	ADJ
ftr-465	1308	91	purposes	purpose	NOUN
ftr-465	1308	92	?	?	PUNCT
ftr-465	1309	1	under	under	ADP
ftr-465	1309	2	the	the	DET
ftr-465	1309	3	1967	1967	NUM
ftr-465	1309	4	regulations	regulation	NOUN
ftr-465	1309	5	objective	objective	ADJ
ftr-465	1309	6	factors	factor	NOUN
ftr-465	1309	7	are	be	AUX
ftr-465	1309	8	a	a	DET
ftr-465	1309	9	means	means	NOUN
ftr-465	1309	10	to	to	PART
ftr-465	1309	11	determine	determine	VERB
ftr-465	1309	12	whether	whether	SCONJ
ftr-465	1309	13	or	or	CCONJ
ftr-465	1309	14	not	not	PART
ftr-465	1309	15	the	the	DET
ftr-465	1309	16	activity	activity	NOUN
ftr-465	1309	17	in	in	ADP
ftr-465	1309	18	fact	fact	NOUN
ftr-465	1309	19	contributes	contribute	VERB
ftr-465	1309	20	importantly	importantly	ADV
ftr-465	1309	21	to	to	ADP
ftr-465	1309	22	the	the	DET
ftr-465	1309	23	accomplishment	accomplishment	NOUN
ftr-465	1309	24	of	of	ADP
ftr-465	1309	25	the	the	DET
ftr-465	1309	26	exempt	exempt	ADJ
ftr-465	1309	27	goals	goal	NOUN
ftr-465	1309	28	.	.	PUNCT
ftr-465	1310	1	-0	-0	PUNCT
ftr-465	1311	1	3	3	NUM
ftr-465	1311	2	did	do	AUX
ftr-465	1311	3	the	the	DET
ftr-465	1311	4	treasury	treasury	PROPN
ftr-465	1311	5	department	department	PROPN
ftr-465	1311	6	intend	intend	VERB
ftr-465	1311	7	a	a	DET
ftr-465	1311	8	substantive	substantive	ADJ
ftr-465	1311	9	change	change	NOUN
ftr-465	1311	10	by	by	ADP
ftr-465	1311	11	adopting	adopt	VERB
ftr-465	1311	12	in	in	ADP
ftr-465	1311	13	the	the	DET
ftr-465	1311	14	1967	1967	NUM
ftr-465	1311	15	regulations	regulation	NOUN
ftr-465	1311	16	a	a	DET
ftr-465	1311	17	reformulated	reformulate	VERB
ftr-465	1311	18	standard	standard	NOUN
ftr-465	1311	19	governing	govern	VERB
ftr-465	1311	20	the	the	DET
ftr-465	1311	21	substantial	substantial	ADJ
ftr-465	1311	22	relatedness	relatedness	NOUN
ftr-465	1311	23	issue	issue	NOUN
ftr-465	1311	24	?	?	PUNCT
ftr-465	1312	1	perhaps	perhaps	ADV
ftr-465	1312	2	the	the	DET
ftr-465	1312	3	treasury	treasury	PROPN
ftr-465	1312	4	department	department	NOUN
ftr-465	1312	5	came	come	VERB
ftr-465	1312	6	to	to	PART
ftr-465	1312	7	realize	realize	VERB
ftr-465	1312	8	that	that	SCONJ
ftr-465	1312	9	the	the	DET
ftr-465	1312	10	198	198	NUM
ftr-465	1312	11	.	.	PUNCT
ftr-465	1313	1	i	i	PRON
ftr-465	1313	2	d.	d.	PROPN
ftr-465	1313	3	regs	regs	PROPN
ftr-465	1313	4	.	.	PUNCT
ftr-465	1314	1	§	§	PROPN
ftr-465	1314	2	1.513	1.513	NUM
ftr-465	1314	3	-	-	SYM
ftr-465	1314	4	1(b	1(b	NUM
ftr-465	1314	5	)	)	PUNCT
ftr-465	1314	6	(	(	PUNCT
ftr-465	1314	7	as	as	SCONJ
ftr-465	1314	8	amended	amend	VERB
ftr-465	1314	9	in	in	ADP
ftr-465	1314	10	1983	1983	NUM
ftr-465	1314	11	)	)	PUNCT
ftr-465	1314	12	.	.	PUNCT
ftr-465	1315	1	199	199	NUM
ftr-465	1315	2	.	.	PUNCT
ftr-465	1316	1	i	i	PRON
ftr-465	1316	2	d.	d.	PROPN
ftr-465	1316	3	regs	regs	PROPN
ftr-465	1316	4	.	.	PUNCT
ftr-465	1317	1	§	§	PROPN
ftr-465	1317	2	1.513	1.513	NUM
ftr-465	1317	3	-	-	SYM
ftr-465	1317	4	1(d)(2	1(d)(2	NUM
ftr-465	1317	5	)	)	PUNCT
ftr-465	1317	6	.	.	PUNCT
ftr-465	1318	1	200	200	NUM
ftr-465	1318	2	.	.	PUNCT
ftr-465	1319	1	i	i	PRON
ftr-465	1319	2	d.	d.	PROPN
ftr-465	1319	3	201	201	NUM
ftr-465	1319	4	.	.	PUNCT
ftr-465	1320	1	see	see	VERB
ftr-465	1320	2	i	i	PROPN
ftr-465	1320	3	d.	d.	PROPN
ftr-465	1320	4	regs	regs	PROPN
ftr-465	1320	5	.	.	PUNCT
ftr-465	1321	1	§	§	PROPN
ftr-465	1321	2	1.513	1.513	NUM
ftr-465	1321	3	-	-	SYM
ftr-465	1321	4	1(d)(3	1(d)(3	NUM
ftr-465	1321	5	)	)	PUNCT
ftr-465	1321	6	(	(	PUNCT
ftr-465	1321	7	1967	1967	NUM
ftr-465	1321	8	regulations	regulation	NOUN
ftr-465	1321	9	)	)	PUNCT
ftr-465	1321	10	;	;	PUNCT
ftr-465	1321	11	regs	reg	NOUN
ftr-465	1321	12	.	.	PUNCT
ftr-465	1322	1	§	§	PROPN
ftr-465	1322	2	1.513	1.513	NUM
ftr-465	1322	3	-	-	SYM
ftr-465	1322	4	2(a)(41	2(a)(41	NUM
ftr-465	1322	5	(	(	PUNCT
ftr-465	1322	6	1958	1958	NUM
ftr-465	1322	7	regulations	regulation	NOUN
ftr-465	1322	8	)	)	PUNCT
ftr-465	1322	9	(	(	PUNCT
ftr-465	1322	10	as	as	SCONJ
ftr-465	1322	11	amended	amend	VERB
ftr-465	1322	12	in	in	ADP
ftr-465	1322	13	1969	1969	NUM
ftr-465	1322	14	)	)	PUNCT
ftr-465	1322	15	.	.	PUNCT
ftr-465	1323	1	202	202	X
ftr-465	1323	2	.	.	PUNCT
ftr-465	1324	1	see	see	VERB
ftr-465	1324	2	regs	reg	NOUN
ftr-465	1324	3	.	.	PUNCT
ftr-465	1325	1	§	§	PROPN
ftr-465	1325	2	1.513	1.513	NUM
ftr-465	1325	3	-	-	SYM
ftr-465	1325	4	2(a)(4	2(a)(4	NUM
ftr-465	1325	5	)	)	PUNCT
ftr-465	1325	6	(	(	PUNCT
ftr-465	1325	7	as	as	SCONJ
ftr-465	1325	8	amended	amend	VERB
ftr-465	1325	9	in	in	ADP
ftr-465	1325	10	1969	1969	NUM
ftr-465	1325	11	)	)	PUNCT
ftr-465	1325	12	.	.	PUNCT
ftr-465	1326	1	203	203	NUM
ftr-465	1326	2	.	.	PUNCT
ftr-465	1327	1	see	see	VERB
ftr-465	1327	2	regs	reg	NOUN
ftr-465	1327	3	.	.	PUNCT
ftr-465	1328	1	§	§	PROPN
ftr-465	1328	2	1.513	1.513	NUM
ftr-465	1328	3	-	-	SYM
ftr-465	1328	4	1(d	1(d	NUM
ftr-465	1328	5	)	)	PUNCT
ftr-465	1328	6	.	.	PUNCT
ftr-465	1329	1	one	one	NUM
ftr-465	1329	2	possible	possible	ADJ
ftr-465	1329	3	difference	difference	NOUN
ftr-465	1329	4	is	be	AUX
ftr-465	1329	5	that	that	SCONJ
ftr-465	1329	6	an	an	DET
ftr-465	1329	7	activity	activity	NOUN
ftr-465	1329	8	too	too	ADV
ftr-465	1329	9	large	large	ADJ
ftr-465	1329	10	relative	relative	ADJ
ftr-465	1329	11	to	to	ADP
ftr-465	1329	12	the	the	DET
ftr-465	1329	13	exempt	exempt	ADJ
ftr-465	1329	14	purposes	purpose	NOUN
ftr-465	1329	15	it	it	PRON
ftr-465	1329	16	served	serve	VERB
ftr-465	1329	17	was	be	AUX
ftr-465	1329	18	totally	totally	ADV
ftr-465	1329	19	taxable	taxable	ADJ
ftr-465	1329	20	under	under	ADP
ftr-465	1329	21	the	the	DET
ftr-465	1329	22	1958	1958	NUM
ftr-465	1329	23	regulations	regulation	NOUN
ftr-465	1329	24	and	and	CCONJ
ftr-465	1329	25	only	only	ADV
ftr-465	1329	26	partially	partially	ADV
ftr-465	1329	27	taxable	taxable	ADJ
ftr-465	1329	28	under	under	ADP
ftr-465	1329	29	the	the	DET
ftr-465	1329	30	1967	1967	NUM
ftr-465	1329	31	regulations	regulation	NOUN
ftr-465	1329	32	.	.	PUNCT
ftr-465	1330	1	see	see	VERB
ftr-465	1330	2	moore	moore	PROPN
ftr-465	1330	3	,	,	PUNCT
ftr-465	1330	4	supra	supra	PROPN
ftr-465	1330	5	note	note	VERB
ftr-465	1330	6	158	158	NUM
ftr-465	1330	7	,	,	PUNCT
ftr-465	1330	8	at	at	ADP
ftr-465	1330	9	473	473	NUM
ftr-465	1330	10	-	-	SYM
ftr-465	1330	11	74	74	NUM
ftr-465	1330	12	.	.	PUNCT
ftr-465	1331	1	19961	19961	NUM
ftr-465	1331	2	florida	florida	PROPN
ftr-465	1331	3	tax	tax	PROPN
ftr-465	1331	4	review	review	PROPN
ftr-465	1331	5	1958	1958	NUM
ftr-465	1331	6	regulations	regulation	NOUN
ftr-465	1331	7	were	be	AUX
ftr-465	1331	8	out	out	ADP
ftr-465	1331	9	of	of	ADP
ftr-465	1331	10	step	step	NOUN
ftr-465	1331	11	with	with	ADP
ftr-465	1331	12	the	the	DET
ftr-465	1331	13	statute	statute	NOUN
ftr-465	1331	14	by	by	ADP
ftr-465	1331	15	requiring	require	VERB
ftr-465	1331	16	a	a	DET
ftr-465	1331	17	determination	determination	NOUN
ftr-465	1331	18	of	of	ADP
ftr-465	1331	19	an	an	DET
ftr-465	1331	20	exempt	exempt	ADJ
ftr-465	1331	21	organization	organization	NOUN
ftr-465	1331	22	's	's	PART
ftr-465	1331	23	subjective	subjective	ADJ
ftr-465	1331	24	primary	primary	ADJ
ftr-465	1331	25	motive	motive	NOUN
ftr-465	1331	26	in	in	ADP
ftr-465	1331	27	operating	operate	VERB
ftr-465	1331	28	a	a	DET
ftr-465	1331	29	business	business	NOUN
ftr-465	1331	30	activity	activity	NOUN
ftr-465	1331	31	.	.	PUNCT
ftr-465	1332	1	section	section	NOUN
ftr-465	1332	2	513	513	NUM
ftr-465	1332	3	requires	require	VERB
ftr-465	1332	4	only	only	ADV
ftr-465	1332	5	a	a	DET
ftr-465	1332	6	determination	determination	NOUN
ftr-465	1332	7	of	of	ADP
ftr-465	1332	8	whether	whether	SCONJ
ftr-465	1332	9	the	the	DET
ftr-465	1332	10	conduct	conduct	NOUN
ftr-465	1332	11	of	of	ADP
ftr-465	1332	12	the	the	DET
ftr-465	1332	13	business	business	NOUN
ftr-465	1332	14	is	be	AUX
ftr-465	1332	15	substantially	substantially	ADV
ftr-465	1332	16	related	relate	VERB
ftr-465	1332	17	to	to	ADP
ftr-465	1332	18	the	the	DET
ftr-465	1332	19	performance	performance	NOUN
ftr-465	1332	20	of	of	ADP
ftr-465	1332	21	the	the	DET
ftr-465	1332	22	exempt	exempt	ADJ
ftr-465	1332	23	function	function	NOUN
ftr-465	1332	24	,	,	PUNCT
ftr-465	1332	25	rather	rather	ADV
ftr-465	1332	26	than	than	ADP
ftr-465	1332	27	discovery	discovery	NOUN
ftr-465	1332	28	of	of	ADP
ftr-465	1332	29	the	the	DET
ftr-465	1332	30	principal	principal	ADJ
ftr-465	1332	31	motive	motive	NOUN
ftr-465	1332	32	driving	drive	VERB
ftr-465	1332	33	the	the	DET
ftr-465	1332	34	activity	activity	NOUN
ftr-465	1332	35	.	.	PUNCT
ftr-465	1333	1	noticeably	noticeably	ADV
ftr-465	1333	2	absent	absent	ADJ
ftr-465	1333	3	from	from	ADP
ftr-465	1333	4	the	the	DET
ftr-465	1333	5	1967	1967	NUM
ftr-465	1333	6	regulations	regulation	NOUN
ftr-465	1333	7	are	be	AUX
ftr-465	1333	8	references	reference	NOUN
ftr-465	1333	9	to	to	ADP
ftr-465	1333	10	principal	principal	ADJ
ftr-465	1333	11	purpose	purpose	NOUN
ftr-465	1333	12	or	or	CCONJ
ftr-465	1333	13	motive	motive	NOUN
ftr-465	1333	14	.	.	PUNCT
ftr-465	1334	1	did	do	AUX
ftr-465	1334	2	the	the	DET
ftr-465	1334	3	1967	1967	NUM
ftr-465	1334	4	regulations	regulation	NOUN
ftr-465	1334	5	mean	mean	VERB
ftr-465	1334	6	to	to	PART
ftr-465	1334	7	imply	imply	VERB
ftr-465	1334	8	that	that	SCONJ
ftr-465	1334	9	an	an	DET
ftr-465	1334	10	activity	activity	NOUN
ftr-465	1334	11	could	could	AUX
ftr-465	1334	12	meet	meet	VERB
ftr-465	1334	13	the	the	DET
ftr-465	1334	14	"	"	PUNCT
ftr-465	1334	15	contribute	contribute	VERB
ftr-465	1334	16	importantly	importantly	ADV
ftr-465	1334	17	"	"	PUNCT
ftr-465	1334	18	test	test	NOUN
ftr-465	1334	19	and	and	CCONJ
ftr-465	1334	20	fail	fail	VERB
ftr-465	1334	21	the	the	DET
ftr-465	1334	22	"	"	PUNCT
ftr-465	1334	23	principal	principal	ADJ
ftr-465	1334	24	purpose	purpose	NOUN
ftr-465	1334	25	"	"	PUNCT
ftr-465	1334	26	test	test	NOUN
ftr-465	1334	27	?	?	PUNCT
ftr-465	1335	1	"	"	PUNCT
ftr-465	1335	2	°	°	ADP
ftr-465	1335	3	perhaps	perhaps	ADV
ftr-465	1335	4	the	the	DET
ftr-465	1335	5	1967	1967	NUM
ftr-465	1335	6	regulations	regulation	NOUN
ftr-465	1335	7	reflected	reflect	VERB
ftr-465	1335	8	the	the	DET
ftr-465	1335	9	treasury	treasury	PROPN
ftr-465	1335	10	department	department	NOUN
ftr-465	1335	11	's	's	PART
ftr-465	1335	12	intention	intention	NOUN
ftr-465	1335	13	to	to	PART
ftr-465	1335	14	withdraw	withdraw	VERB
ftr-465	1335	15	the	the	DET
ftr-465	1335	16	principal	principal	ADJ
ftr-465	1335	17	purpose	purpose	NOUN
ftr-465	1335	18	test	test	NOUN
ftr-465	1335	19	of	of	ADP
ftr-465	1335	20	the	the	DET
ftr-465	1335	21	1958	1958	NUM
ftr-465	1335	22	regulations	regulation	NOUN
ftr-465	1335	23	,	,	PUNCT
ftr-465	1335	24	focusing	focus	VERB
ftr-465	1335	25	rather	rather	ADV
ftr-465	1335	26	on	on	ADP
ftr-465	1335	27	more	more	ADJ
ftr-465	1335	28	objective	objective	ADJ
ftr-465	1335	29	criteria	criterion	NOUN
ftr-465	1335	30	,	,	PUNCT
ftr-465	1335	31	as	as	ADP
ftr-465	1335	32	a	a	DET
ftr-465	1335	33	necessary	necessary	ADJ
ftr-465	1335	34	consequence	consequence	NOUN
ftr-465	1335	35	of	of	ADP
ftr-465	1335	36	that	that	DET
ftr-465	1335	37	regulation	regulation	NOUN
ftr-465	1335	38	's	's	PART
ftr-465	1335	39	fragmentation	fragmentation	NOUN
ftr-465	1335	40	of	of	ADP
ftr-465	1335	41	an	an	DET
ftr-465	1335	42	integrated	integrated	ADJ
ftr-465	1335	43	business	business	NOUN
ftr-465	1335	44	into	into	ADP
ftr-465	1335	45	its	its	PRON
ftr-465	1335	46	component	component	NOUN
ftr-465	1335	47	parts	part	NOUN
ftr-465	1335	48	each	each	PRON
ftr-465	1335	49	of	of	ADP
ftr-465	1335	50	which	which	PRON
ftr-465	1335	51	itself	itself	PRON
ftr-465	1335	52	is	be	AUX
ftr-465	1335	53	regarded	regard	VERB
ftr-465	1335	54	as	as	ADP
ftr-465	1335	55	a	a	DET
ftr-465	1335	56	trade	trade	NOUN
ftr-465	1335	57	or	or	CCONJ
ftr-465	1335	58	business	business	NOUN
ftr-465	1335	59	.	.	PUNCT
ftr-465	1336	1	although	although	SCONJ
ftr-465	1336	2	a	a	DET
ftr-465	1336	3	business	business	NOUN
ftr-465	1336	4	as	as	ADP
ftr-465	1336	5	an	an	DET
ftr-465	1336	6	integrated	integrated	ADJ
ftr-465	1336	7	whole	whole	NOUN
ftr-465	1336	8	is	be	AUX
ftr-465	1336	9	likely	likely	ADJ
ftr-465	1336	10	to	to	PART
ftr-465	1336	11	be	be	AUX
ftr-465	1336	12	driven	drive	VERB
ftr-465	1336	13	by	by	ADP
ftr-465	1336	14	a	a	DET
ftr-465	1336	15	discernible	discernible	ADJ
ftr-465	1336	16	primary	primary	ADJ
ftr-465	1336	17	motive	motive	NOUN
ftr-465	1336	18	,	,	PUNCT
ftr-465	1336	19	the	the	DET
ftr-465	1336	20	exempt	exempt	ADJ
ftr-465	1336	21	organization	organization	NOUN
ftr-465	1336	22	may	may	AUX
ftr-465	1336	23	have	have	AUX
ftr-465	1336	24	failed	fail	VERB
ftr-465	1336	25	to	to	PART
ftr-465	1336	26	formulate	formulate	VERB
ftr-465	1336	27	a	a	DET
ftr-465	1336	28	motive	motive	NOUN
ftr-465	1336	29	,	,	PUNCT
ftr-465	1336	30	at	at	ADP
ftr-465	1336	31	least	least	ADJ
ftr-465	1336	32	on	on	ADP
ftr-465	1336	33	a	a	DET
ftr-465	1336	34	conscious	conscious	ADJ
ftr-465	1336	35	level	level	NOUN
ftr-465	1336	36	,	,	PUNCT
ftr-465	1336	37	for	for	ADP
ftr-465	1336	38	each	each	PRON
ftr-465	1336	39	of	of	ADP
ftr-465	1336	40	the	the	DET
ftr-465	1336	41	business	business	NOUN
ftr-465	1336	42	's	's	PART
ftr-465	1336	43	component	component	NOUN
ftr-465	1336	44	parts	part	NOUN
ftr-465	1336	45	.	.	PUNCT
ftr-465	1337	1	whatever	whatever	PRON
ftr-465	1337	2	the	the	DET
ftr-465	1337	3	reason	reason	NOUN
ftr-465	1337	4	for	for	ADP
ftr-465	1337	5	the	the	DET
ftr-465	1337	6	reformulation	reformulation	NOUN
ftr-465	1337	7	of	of	ADP
ftr-465	1337	8	the	the	DET
ftr-465	1337	9	standard	standard	NOUN
ftr-465	1337	10	,	,	PUNCT
ftr-465	1337	11	it	it	PRON
ftr-465	1337	12	is	be	AUX
ftr-465	1337	13	probable	probable	ADJ
ftr-465	1337	14	that	that	SCONJ
ftr-465	1337	15	a	a	DET
ftr-465	1337	16	court	court	NOUN
ftr-465	1337	17	faced	face	VERB
ftr-465	1337	18	with	with	ADP
ftr-465	1337	19	the	the	DET
ftr-465	1337	20	related	relate	VERB
ftr-465	1337	21	versus	versus	ADP
ftr-465	1337	22	unrelated	unrelated	ADJ
ftr-465	1337	23	issue	issue	NOUN
ftr-465	1337	24	will	will	AUX
ftr-465	1337	25	come	come	VERB
ftr-465	1337	26	to	to	ADP
ftr-465	1337	27	the	the	DET
ftr-465	1337	28	same	same	ADJ
ftr-465	1337	29	conclusion	conclusion	NOUN
ftr-465	1337	30	whether	whether	SCONJ
ftr-465	1337	31	the	the	DET
ftr-465	1337	32	standard	standard	NOUN
ftr-465	1337	33	applied	apply	VERB
ftr-465	1337	34	is	be	AUX
ftr-465	1337	35	the	the	DET
ftr-465	1337	36	principal	principal	ADJ
ftr-465	1337	37	purpose	purpose	NOUN
ftr-465	1337	38	test	test	NOUN
ftr-465	1337	39	of	of	ADP
ftr-465	1337	40	the	the	DET
ftr-465	1337	41	1958	1958	NUM
ftr-465	1337	42	regulations	regulation	NOUN
ftr-465	1337	43	or	or	CCONJ
ftr-465	1337	44	the	the	DET
ftr-465	1337	45	causal	causal	ADJ
ftr-465	1337	46	relationship	relationship	NOUN
ftr-465	1337	47	test	test	NOUN
ftr-465	1337	48	of	of	ADP
ftr-465	1337	49	the	the	DET
ftr-465	1337	50	1967	1967	NUM
ftr-465	1337	51	regulations	regulation	NOUN
ftr-465	1337	52	.	.	PUNCT
ftr-465	1338	1	both	both	DET
ftr-465	1338	2	standards	standard	NOUN
ftr-465	1338	3	require	require	VERB
ftr-465	1338	4	an	an	DET
ftr-465	1338	5	examination	examination	NOUN
ftr-465	1338	6	of	of	ADP
ftr-465	1338	7	the	the	DET
ftr-465	1338	8	same	same	ADJ
ftr-465	1338	9	objective	objective	ADJ
ftr-465	1338	10	facts	fact	NOUN
ftr-465	1338	11	and	and	CCONJ
ftr-465	1338	12	circumstances	circumstance	NOUN
ftr-465	1338	13	to	to	PART
ftr-465	1338	14	resolve	resolve	VERB
ftr-465	1338	15	the	the	DET
ftr-465	1338	16	issue	issue	NOUN
ftr-465	1338	17	.	.	PUNCT
ftr-465	1339	1	moreover	moreover	ADV
ftr-465	1339	2	,	,	PUNCT
ftr-465	1339	3	it	it	PRON
ftr-465	1339	4	can	can	AUX
ftr-465	1339	5	be	be	AUX
ftr-465	1339	6	assumed	assume	VERB
ftr-465	1339	7	in	in	ADP
ftr-465	1339	8	the	the	DET
ftr-465	1339	9	usual	usual	ADJ
ftr-465	1339	10	case	case	NOUN
ftr-465	1339	11	that	that	SCONJ
ftr-465	1339	12	if	if	SCONJ
ftr-465	1339	13	the	the	DET
ftr-465	1339	14	manner	manner	NOUN
ftr-465	1339	15	in	in	ADP
ftr-465	1339	16	which	which	PRON
ftr-465	1339	17	an	an	DET
ftr-465	1339	18	activity	activity	NOUN
ftr-465	1339	19	is	be	AUX
ftr-465	1339	20	conducted	conduct	VERB
ftr-465	1339	21	contributes	contribute	VERB
ftr-465	1339	22	importantly	importantly	ADV
ftr-465	1339	23	to	to	ADP
ftr-465	1339	24	the	the	DET
ftr-465	1339	25	exempt	exempt	ADJ
ftr-465	1339	26	purposes	purpose	NOUN
ftr-465	1339	27	of	of	ADP
ftr-465	1339	28	the	the	DET
ftr-465	1339	29	organization	organization	NOUN
ftr-465	1339	30	,	,	PUNCT
ftr-465	1339	31	the	the	DET
ftr-465	1339	32	activity	activity	NOUN
ftr-465	1339	33	mirrors	mirror	VERB
ftr-465	1339	34	the	the	DET
ftr-465	1339	35	principal	principal	ADJ
ftr-465	1339	36	motive	motive	NOUN
ftr-465	1339	37	to	to	AUX
ftr-465	1339	38	further	further	VERB
ftr-465	1339	39	those	those	DET
ftr-465	1339	40	purposes	purpose	NOUN
ftr-465	1339	41	.	.	PUNCT
ftr-465	1340	1	nonetheless	nonetheless	ADV
ftr-465	1340	2	,	,	PUNCT
ftr-465	1340	3	the	the	DET
ftr-465	1340	4	case	case	NOUN
ftr-465	1340	5	of	of	ADP
ftr-465	1340	6	a	a	DET
ftr-465	1340	7	501(c)(3	501(c)(3	NUM
ftr-465	1340	8	)	)	PUNCT
ftr-465	1340	9	organization	organization	NOUN
ftr-465	1340	10	falling	fall	VERB
ftr-465	1340	11	to	to	PART
ftr-465	1340	12	conduct	conduct	VERB
ftr-465	1340	13	a	a	DET
ftr-465	1340	14	business	business	NOUN
ftr-465	1340	15	activity	activity	NOUN
ftr-465	1340	16	in	in	ADP
ftr-465	1340	17	a	a	DET
ftr-465	1340	18	manner	manner	NOUN
ftr-465	1340	19	that	that	PRON
ftr-465	1340	20	contributes	contribute	VERB
ftr-465	1340	21	importantly	importantly	ADV
ftr-465	1340	22	to	to	ADP
ftr-465	1340	23	its	its	PRON
ftr-465	1340	24	exempt	exempt	ADJ
ftr-465	1340	25	purpose	purpose	NOUN
ftr-465	1340	26	despite	despite	SCONJ
ftr-465	1340	27	its	its	PRON
ftr-465	1340	28	principal	principal	ADJ
ftr-465	1340	29	purpose	purpose	NOUN
ftr-465	1340	30	to	to	PART
ftr-465	1340	31	do	do	VERB
ftr-465	1340	32	so	so	ADV
ftr-465	1340	33	is	be	AUX
ftr-465	1340	34	not	not	PART
ftr-465	1340	35	beyond	beyond	ADP
ftr-465	1340	36	imagination	imagination	NOUN
ftr-465	1340	37	.	.	PUNCT
ftr-465	1341	1	less	less	ADV
ftr-465	1341	2	likely	likely	ADV
ftr-465	1341	3	is	be	AUX
ftr-465	1341	4	the	the	DET
ftr-465	1341	5	case	case	NOUN
ftr-465	1341	6	in	in	ADP
ftr-465	1341	7	which	which	PRON
ftr-465	1341	8	the	the	DET
ftr-465	1341	9	activity	activity	NOUN
ftr-465	1341	10	contributes	contribute	VERB
ftr-465	1341	11	importantly	importantly	ADV
ftr-465	1341	12	to	to	ADP
ftr-465	1341	13	the	the	DET
ftr-465	1341	14	accomplishment	accomplishment	NOUN
ftr-465	1341	15	of	of	ADP
ftr-465	1341	16	the	the	DET
ftr-465	1341	17	organization	organization	NOUN
ftr-465	1341	18	's	's	PART
ftr-465	1341	19	exempt	exempt	ADJ
ftr-465	1341	20	purposes	purpose	NOUN
ftr-465	1341	21	notwithstanding	notwithstanding	ADP
ftr-465	1341	22	a	a	DET
ftr-465	1341	23	principal	principal	ADJ
ftr-465	1341	24	purpose	purpose	NOUN
ftr-465	1341	25	to	to	PART
ftr-465	1341	26	earn	earn	VERB
ftr-465	1341	27	profit.05	profit.05	NOUN
ftr-465	1341	28	is	be	AUX
ftr-465	1341	29	it	it	PRON
ftr-465	1341	30	significant	significant	ADJ
ftr-465	1341	31	that	that	SCONJ
ftr-465	1341	32	section	section	NOUN
ftr-465	1341	33	513(c	513(c	PROPN
ftr-465	1341	34	)	)	PUNCT
ftr-465	1341	35	,	,	PUNCT
ftr-465	1341	36	added	add	VERB
ftr-465	1341	37	by	by	ADP
ftr-465	1341	38	the	the	DET
ftr-465	1341	39	tax	tax	NOUN
ftr-465	1341	40	reform	reform	PROPN
ftr-465	1341	41	act	act	NOUN
ftr-465	1341	42	of	of	ADP
ftr-465	1341	43	1969	1969	NUM
ftr-465	1341	44	,	,	PUNCT
ftr-465	1341	45	codified	codify	VERB
ftr-465	1341	46	those	those	DET
ftr-465	1341	47	portions	portion	NOUN
ftr-465	1341	48	of	of	ADP
ftr-465	1341	49	the	the	DET
ftr-465	1341	50	1967	1967	NUM
ftr-465	1341	51	regulations	regulation	NOUN
ftr-465	1341	52	fragmenting	fragment	VERB
ftr-465	1341	53	an	an	DET
ftr-465	1341	54	integrated	integrated	ADJ
ftr-465	1341	55	business	business	NOUN
ftr-465	1341	56	into	into	ADP
ftr-465	1341	57	its	its	PRON
ftr-465	1341	58	component	component	NOUN
ftr-465	1341	59	parts	part	NOUN
ftr-465	1341	60	,	,	PUNCT
ftr-465	1341	61	but	but	CCONJ
ftr-465	1341	62	failed	fail	VERB
ftr-465	1341	63	to	to	PART
ftr-465	1341	64	codify	codify	VERB
ftr-465	1341	65	those	those	DET
ftr-465	1341	66	portions	portion	NOUN
ftr-465	1341	67	dealing	deal	VERB
ftr-465	1341	68	with	with	ADP
ftr-465	1341	69	the	the	DET
ftr-465	1341	70	issue	issue	NOUN
ftr-465	1341	71	of	of	ADP
ftr-465	1341	72	whether	whether	SCONJ
ftr-465	1341	73	the	the	DET
ftr-465	1341	74	activity	activity	NOUN
ftr-465	1341	75	,	,	PUNCT
ftr-465	1341	76	fragmented	fragmented	ADJ
ftr-465	1341	77	or	or	CCONJ
ftr-465	1341	78	unfragmented	unfragmented	ADJ
ftr-465	1341	79	,	,	PUNCT
ftr-465	1341	80	was	be	AUX
ftr-465	1341	81	substantially	substantially	ADV
ftr-465	1341	82	related	relate	VERB
ftr-465	1341	83	to	to	ADP
ftr-465	1341	84	the	the	DET
ftr-465	1341	85	exempt	exempt	ADJ
ftr-465	1341	86	purposes	purpose	NOUN
ftr-465	1341	87	of	of	ADP
ftr-465	1341	88	the	the	DET
ftr-465	1341	89	organization	organization	NOUN
ftr-465	1341	90	?	?	PUNCT
ftr-465	1342	1	204	204	NUM
ftr-465	1342	2	.	.	PUNCT
ftr-465	1343	1	professor	professor	PROPN
ftr-465	1343	2	kaplan	kaplan	PROPN
ftr-465	1343	3	assumes	assume	VERB
ftr-465	1343	4	this	this	PRON
ftr-465	1343	5	to	to	PART
ftr-465	1343	6	be	be	AUX
ftr-465	1343	7	the	the	DET
ftr-465	1343	8	case	case	NOUN
ftr-465	1343	9	:	:	PUNCT
ftr-465	1343	10	'	'	PUNCT
ftr-465	1343	11	thus	thus	ADV
ftr-465	1343	12	,	,	PUNCT
ftr-465	1343	13	an	an	DET
ftr-465	1343	14	activity	activity	NOUN
ftr-465	1343	15	is	be	AUX
ftr-465	1343	16	'	'	PUNCT
ftr-465	1343	17	substantially	substantially	ADV
ftr-465	1343	18	related	relate	VERB
ftr-465	1343	19	'	'	PUNCT
ftr-465	1343	20	if	if	SCONJ
ftr-465	1343	21	it	it	PRON
ftr-465	1343	22	'	'	AUX
ftr-465	1343	23	contributes	contribute	VERB
ftr-465	1343	24	importantly	importantly	ADV
ftr-465	1343	25	'	'	PUNCT
ftr-465	1343	26	to	to	ADP
ftr-465	1343	27	the	the	DET
ftr-465	1343	28	university	university	NOUN
ftr-465	1343	29	's	's	PART
ftr-465	1343	30	educational	educational	ADJ
ftr-465	1343	31	mission	mission	NOUN
ftr-465	1343	32	,	,	PUNCT
ftr-465	1343	33	even	even	ADV
ftr-465	1343	34	if	if	SCONJ
ftr-465	1343	35	the	the	DET
ftr-465	1343	36	activity	activity	NOUN
ftr-465	1343	37	's	's	PART
ftr-465	1343	38	principal	principal	ADJ
ftr-465	1343	39	purpose	purpose	NOUN
ftr-465	1343	40	is	be	AUX
ftr-465	1343	41	financial	financial	ADJ
ftr-465	1343	42	or	or	CCONJ
ftr-465	1343	43	is	be	AUX
ftr-465	1343	44	otherwise	otherwise	ADV
ftr-465	1343	45	unrelated	unrelated	ADJ
ftr-465	1343	46	to	to	ADP
ftr-465	1343	47	education	education	NOUN
ftr-465	1343	48	.	.	PUNCT
ftr-465	1343	49	"	"	PUNCT
ftr-465	1344	1	kaplan	kaplan	PROPN
ftr-465	1344	2	,	,	PUNCT
ftr-465	1344	3	supra	supra	PROPN
ftr-465	1344	4	note	note	PROPN
ftr-465	1344	5	62	62	NUM
ftr-465	1344	6	,	,	PUNCT
ftr-465	1344	7	at	at	ADP
ftr-465	1344	8	1451	1451	NUM
ftr-465	1344	9	.	.	PUNCT
ftr-465	1345	1	what	what	PRON
ftr-465	1345	2	luck	luck	NOUN
ftr-465	1345	3	if	if	SCONJ
ftr-465	1345	4	a	a	DET
ftr-465	1345	5	university	university	NOUN
ftr-465	1345	6	sets	set	VERB
ftr-465	1345	7	out	out	ADP
ftr-465	1345	8	primarily	primarily	ADV
ftr-465	1345	9	to	to	PART
ftr-465	1345	10	make	make	VERB
ftr-465	1345	11	money	money	NOUN
ftr-465	1345	12	from	from	ADP
ftr-465	1345	13	an	an	DET
ftr-465	1345	14	activity	activity	NOUN
ftr-465	1345	15	and	and	CCONJ
ftr-465	1345	16	the	the	DET
ftr-465	1345	17	activity	activity	NOUN
ftr-465	1345	18	also	also	ADV
ftr-465	1345	19	contributes	contribute	VERB
ftr-465	1345	20	importantly	importantly	ADV
ftr-465	1345	21	to	to	ADP
ftr-465	1345	22	the	the	DET
ftr-465	1345	23	university	university	NOUN
ftr-465	1345	24	's	's	PART
ftr-465	1345	25	educational	educational	ADJ
ftr-465	1345	26	mission	mission	NOUN
ftr-465	1345	27	!	!	PUNCT
ftr-465	1346	1	205	205	NUM
ftr-465	1346	2	.	.	PUNCT
ftr-465	1347	1	see	see	VERB
ftr-465	1347	2	infra	infra	NOUN
ftr-465	1347	3	note	note	VERB
ftr-465	1347	4	222	222	NUM
ftr-465	1347	5	and	and	CCONJ
ftr-465	1347	6	accompanying	accompany	VERB
ftr-465	1347	7	text	text	NOUN
ftr-465	1347	8	.	.	PUNCT
ftr-465	1348	1	[	[	X
ftr-465	1348	2	vol	vol	NOUN
ftr-465	1348	3	3:7	3:7	NUM
ftr-465	1348	4	unfair	unfair	ADJ
ftr-465	1348	5	business	business	NOUN
ftr-465	1348	6	competition	competition	NOUN
ftr-465	1348	7	unfortunately	unfortunately	ADV
ftr-465	1348	8	,	,	PUNCT
ftr-465	1348	9	the	the	DET
ftr-465	1348	10	last	last	ADJ
ftr-465	1348	11	sentence	sentence	NOUN
ftr-465	1348	12	of	of	ADP
ftr-465	1348	13	subsection	subsection	NOUN
ftr-465	1348	14	513(c	513(c	PROPN
ftr-465	1348	15	)	)	PUNCT
ftr-465	1348	16	casts	cast	VERB
ftr-465	1348	17	a	a	DET
ftr-465	1348	18	lingering	linger	VERB
ftr-465	1348	19	doubt	doubt	NOUN
ftr-465	1348	20	as	as	ADP
ftr-465	1348	21	to	to	ADP
ftr-465	1348	22	whether	whether	SCONJ
ftr-465	1348	23	the	the	DET
ftr-465	1348	24	1969	1969	NUM
ftr-465	1348	25	congress	congress	PROPN
ftr-465	1348	26	intended	intend	VERB
ftr-465	1348	27	subjective	subjective	ADJ
ftr-465	1348	28	motive	motive	NOUN
ftr-465	1348	29	to	to	PART
ftr-465	1348	30	play	play	VERB
ftr-465	1348	31	a	a	DET
ftr-465	1348	32	role	role	NOUN
ftr-465	1348	33	:	:	PUNCT
ftr-465	1348	34	"	"	PUNCT
ftr-465	1348	35	where	where	SCONJ
ftr-465	1348	36	an	an	DET
ftr-465	1348	37	activity	activity	NOUN
ftr-465	1348	38	carried	carry	VERB
ftr-465	1348	39	on	on	ADP
ftr-465	1348	40	for	for	ADP
ftr-465	1348	41	profit	profit	NOUN
ftr-465	1348	42	constitutes	constitute	VERB
ftr-465	1348	43	an	an	DET
ftr-465	1348	44	unrelated	unrelated	ADJ
ftr-465	1348	45	trade	trade	NOUN
ftr-465	1348	46	or	or	CCONJ
ftr-465	1348	47	business	business	NOUN
ftr-465	1348	48	,	,	PUNCT
ftr-465	1348	49	no	no	DET
ftr-465	1348	50	part	part	NOUN
ftr-465	1348	51	of	of	ADP
ftr-465	1348	52	such	such	ADJ
ftr-465	1348	53	trade	trade	NOUN
ftr-465	1348	54	or	or	CCONJ
ftr-465	1348	55	business	business	NOUN
ftr-465	1348	56	shall	shall	AUX
ftr-465	1348	57	be	be	AUX
ftr-465	1348	58	excluded	exclude	VERB
ftr-465	1348	59	from	from	ADP
ftr-465	1348	60	such	such	ADJ
ftr-465	1348	61	classification	classification	NOUN
ftr-465	1348	62	merely	merely	ADV
ftr-465	1348	63	because	because	SCONJ
ftr-465	1348	64	it	it	PRON
ftr-465	1348	65	does	do	AUX
ftr-465	1348	66	not	not	PART
ftr-465	1348	67	result	result	VERB
ftr-465	1348	68	in	in	ADP
ftr-465	1348	69	profil	profil	NOUN
ftr-465	1348	70	"	"	PUNCT
ftr-465	1348	71	2	2	NUM
ftr-465	1348	72	6	6	NUM
ftr-465	1348	73	whether	whether	SCONJ
ftr-465	1348	74	or	or	CCONJ
ftr-465	1348	75	not	not	PART
ftr-465	1348	76	the	the	DET
ftr-465	1348	77	1967	1967	NUM
ftr-465	1348	78	regulations	regulation	NOUN
ftr-465	1348	79	were	be	AUX
ftr-465	1348	80	intended	intend	VERB
ftr-465	1348	81	to	to	PART
ftr-465	1348	82	divert	divert	VERB
ftr-465	1348	83	attention	attention	NOUN
ftr-465	1348	84	away	away	ADV
ftr-465	1348	85	from	from	ADP
ftr-465	1348	86	subjective	subjective	ADJ
ftr-465	1348	87	motive	motive	NOUN
ftr-465	1348	88	,	,	PUNCT
ftr-465	1348	89	very	very	ADV
ftr-465	1348	90	few	few	ADJ
ftr-465	1348	91	courts	court	NOUN
ftr-465	1348	92	applying	apply	VERB
ftr-465	1348	93	the	the	DET
ftr-465	1348	94	"	"	PUNCT
ftr-465	1348	95	contribute	contribute	VERB
ftr-465	1348	96	importantly	importantly	ADV
ftr-465	1348	97	"	"	PUNCT
ftr-465	1348	98	standard	standard	NOUN
ftr-465	1348	99	to	to	PART
ftr-465	1348	100	resolve	resolve	VERB
ftr-465	1348	101	the	the	DET
ftr-465	1348	102	related	relate	VERB
ftr-465	1348	103	versus	versus	ADP
ftr-465	1348	104	unrelated	unrelated	ADJ
ftr-465	1348	105	issue	issue	NOUN
ftr-465	1348	106	have	have	AUX
ftr-465	1348	107	been	be	AUX
ftr-465	1348	108	able	able	ADJ
ftr-465	1348	109	to	to	PART
ftr-465	1348	110	avoid	avoid	VERB
ftr-465	1348	111	sliding	slide	VERB
ftr-465	1348	112	back	back	ADV
ftr-465	1348	113	into	into	ADP
ftr-465	1348	114	the	the	DET
ftr-465	1348	115	principal	principal	ADJ
ftr-465	1348	116	purpose	purpose	NOUN
ftr-465	1348	117	test	test	NOUN
ftr-465	1348	118	of	of	ADP
ftr-465	1348	119	the	the	DET
ftr-465	1348	120	1958	1958	NUM
ftr-465	1348	121	regulations	regulation	NOUN
ftr-465	1348	122	,	,	PUNCT
ftr-465	1348	123	even	even	ADV
ftr-465	1348	124	after	after	ADP
ftr-465	1348	125	having	having	AUX
ftr-465	1348	126	recited	recite	VERB
ftr-465	1348	127	the	the	DET
ftr-465	1348	128	"	"	PUNCT
ftr-465	1348	129	contribute	contribute	VERB
ftr-465	1348	130	importantly	importantly	ADV
ftr-465	1348	131	"	"	PUNCT
ftr-465	1348	132	standard	standard	NOUN
ftr-465	1348	133	as	as	ADP
ftr-465	1348	134	the	the	DET
ftr-465	1348	135	appropriate	appropriate	ADJ
ftr-465	1348	136	one	one	NUM
ftr-465	1348	137	.	.	PUNCT
ftr-465	1349	1	for	for	ADP
ftr-465	1349	2	instance	instance	NOUN
ftr-465	1349	3	,	,	PUNCT
ftr-465	1349	4	in	in	ADP
ftr-465	1349	5	american	american	PROPN
ftr-465	1349	6	college	college	PROPN
ftr-465	1349	7	of	of	ADP
ftr-465	1349	8	physicians,2	physicians,2	NOUN
ftr-465	1349	9	involving	involve	VERB
ftr-465	1349	10	facts	fact	NOUN
ftr-465	1349	11	almost	almost	ADV
ftr-465	1349	12	identical	identical	ADJ
ftr-465	1349	13	to	to	PART
ftr-465	1349	14	example	example	NOUN
ftr-465	1349	15	(	(	PUNCT
ftr-465	1349	16	7	7	NUM
ftr-465	1349	17	)	)	PUNCT
ftr-465	1349	18	of	of	ADP
ftr-465	1349	19	section	section	NOUN
ftr-465	1349	20	1.513	1.513	NUM
ftr-465	1349	21	-	-	SYM
ftr-465	1349	22	1(d)(4)(iv	1(d)(4)(iv	NUM
ftr-465	1349	23	)	)	PUNCT
ftr-465	1349	24	of	of	ADP
ftr-465	1349	25	the	the	DET
ftr-465	1349	26	1967	1967	NUM
ftr-465	1349	27	regulations	regulation	NOUN
ftr-465	1349	28	,	,	PUNCT
ftr-465	1349	29	the	the	DET
ftr-465	1349	30	supreme	supreme	PROPN
ftr-465	1349	31	court	court	PROPN
ftr-465	1349	32	was	be	AUX
ftr-465	1349	33	faced	face	VERB
ftr-465	1349	34	with	with	ADP
ftr-465	1349	35	the	the	DET
ftr-465	1349	36	issue	issue	NOUN
ftr-465	1349	37	of	of	ADP
ftr-465	1349	38	whether	whether	SCONJ
ftr-465	1349	39	the	the	DET
ftr-465	1349	40	business	business	NOUN
ftr-465	1349	41	of	of	ADP
ftr-465	1349	42	selling	sell	VERB
ftr-465	1349	43	advertisements	advertisement	NOUN
ftr-465	1349	44	containing	contain	VERB
ftr-465	1349	45	information	information	NOUN
ftr-465	1349	46	about	about	ADP
ftr-465	1349	47	the	the	DET
ftr-465	1349	48	use	use	NOUN
ftr-465	1349	49	of	of	ADP
ftr-465	1349	50	medical	medical	ADJ
ftr-465	1349	51	products	product	NOUN
ftr-465	1349	52	published	publish	VERB
ftr-465	1349	53	in	in	ADP
ftr-465	1349	54	the	the	DET
ftr-465	1349	55	annals	annal	NOUN
ftr-465	1349	56	of	of	ADP
ftr-465	1349	57	internal	internal	ADJ
ftr-465	1349	58	medicine	medicine	NOUN
ftr-465	1349	59	was	be	AUX
ftr-465	1349	60	substantially	substantially	ADV
ftr-465	1349	61	related	relate	VERB
ftr-465	1349	62	to	to	ADP
ftr-465	1349	63	the	the	DET
ftr-465	1349	64	educational	educational	ADJ
ftr-465	1349	65	purpose	purpose	NOUN
ftr-465	1349	66	of	of	ADP
ftr-465	1349	67	the	the	DET
ftr-465	1349	68	college	college	NOUN
ftr-465	1349	69	.	.	PUNCT
ftr-465	1350	1	reciting	recite	VERB
ftr-465	1350	2	the	the	DET
ftr-465	1350	3	regulation	regulation	NOUN
ftr-465	1350	4	's	's	PART
ftr-465	1350	5	direction	direction	NOUN
ftr-465	1350	6	to	to	PART
ftr-465	1350	7	examine	examine	VERB
ftr-465	1350	8	the	the	DET
ftr-465	1350	9	importance	importance	NOUN
ftr-465	1350	10	of	of	ADP
ftr-465	1350	11	the	the	DET
ftr-465	1350	12	business	business	NOUN
ftr-465	1350	13	activity	activity	NOUN
ftr-465	1350	14	's	's	PART
ftr-465	1350	15	contribution	contribution	NOUN
ftr-465	1350	16	to	to	ADP
ftr-465	1350	17	the	the	DET
ftr-465	1350	18	organization	organization	NOUN
ftr-465	1350	19	's	's	PART
ftr-465	1350	20	exempt	exempt	ADJ
ftr-465	1350	21	purpose	purpose	NOUN
ftr-465	1350	22	,	,	PUNCT
ftr-465	1350	23	the	the	DET
ftr-465	1350	24	supreme	supreme	PROPN
ftr-465	1350	25	court	court	PROPN
ftr-465	1350	26	agreed	agree	VERB
ftr-465	1350	27	with	with	ADP
ftr-465	1350	28	the	the	DET
ftr-465	1350	29	claims	claim	NOUN
ftr-465	1350	30	court	court	NOUN
ftr-465	1350	31	that	that	SCONJ
ftr-465	1350	32	the	the	DET
ftr-465	1350	33	manner	manner	NOUN
ftr-465	1350	34	in	in	ADP
ftr-465	1350	35	which	which	PRON
ftr-465	1350	36	the	the	DET
ftr-465	1350	37	college	college	NOUN
ftr-465	1350	38	selected	select	VERB
ftr-465	1350	39	the	the	DET
ftr-465	1350	40	advertisements	advertisement	NOUN
ftr-465	1350	41	did	do	AUX
ftr-465	1350	42	not	not	PART
ftr-465	1350	43	establish	establish	VERB
ftr-465	1350	44	the	the	DET
ftr-465	1350	45	necessary	necessary	ADJ
ftr-465	1350	46	causal	causal	ADJ
ftr-465	1350	47	relationship	relationship	NOUN
ftr-465	1350	48	between	between	ADP
ftr-465	1350	49	the	the	DET
ftr-465	1350	50	activity	activity	NOUN
ftr-465	1350	51	and	and	CCONJ
ftr-465	1350	52	the	the	DET
ftr-465	1350	53	exemption	exemption	NOUN
ftr-465	1350	54	[	[	X
ftr-465	1350	55	e.g.	e.g.	ADV
ftr-465	1350	56	,	,	PUNCT
ftr-465	1350	57	those	those	PRON
ftr-465	1350	58	willing	willing	ADJ
ftr-465	1350	59	to	to	PART
ftr-465	1350	60	pay	pay	VERB
ftr-465	1350	61	for	for	ADP
ftr-465	1350	62	space	space	NOUN
ftr-465	1350	63	got	get	VERB
ftr-465	1350	64	it	it	PRON
ftr-465	1350	65	and	and	CCONJ
ftr-465	1350	66	there	there	PRON
ftr-465	1350	67	was	be	VERB
ftr-465	1350	68	lacking	lack	VERB
ftr-465	1350	69	a	a	DET
ftr-465	1350	70	comprehensive	comprehensive	ADJ
ftr-465	1350	71	or	or	CCONJ
ftr-465	1350	72	systematic	systematic	ADJ
ftr-465	1350	73	presentation	presentation	NOUN
ftr-465	1350	74	of	of	ADP
ftr-465	1350	75	the	the	DET
ftr-465	1350	76	goods	good	NOUN
ftr-465	1350	77	or	or	CCONJ
ftr-465	1350	78	services	service	NOUN
ftr-465	1350	79	advertised],.08	advertised],.08	NOUN
ftr-465	1350	80	but	but	CCONJ
ftr-465	1350	81	the	the	DET
ftr-465	1350	82	claims	claim	NOUN
ftr-465	1350	83	court	court	PROPN
ftr-465	1350	84	itself	itself	PRON
ftr-465	1350	85	slipped	slip	VERB
ftr-465	1350	86	into	into	ADP
ftr-465	1350	87	the	the	DET
ftr-465	1350	88	principal	principal	ADJ
ftr-465	1350	89	purpose	purpose	NOUN
ftr-465	1350	90	standard	standard	NOUN
ftr-465	1350	91	of	of	ADP
ftr-465	1350	92	the	the	DET
ftr-465	1350	93	1958	1958	NUM
ftr-465	1350	94	regulations	regulation	NOUN
ftr-465	1350	95	when	when	SCONJ
ftr-465	1350	96	it	it	PRON
ftr-465	1350	97	concluded	conclude	VERB
ftr-465	1350	98	that	that	SCONJ
ftr-465	1350	99	any	any	DET
ftr-465	1350	100	educational	educational	ADJ
ftr-465	1350	101	function	function	NOUN
ftr-465	1350	102	that	that	PRON
ftr-465	1350	103	may	may	AUX
ftr-465	1350	104	have	have	AUX
ftr-465	1350	105	been	be	AUX
ftr-465	1350	106	served	serve	VERB
ftr-465	1350	107	by	by	ADP
ftr-465	1350	108	the	the	DET
ftr-465	1350	109	advertisements	advertisement	NOUN
ftr-465	1350	110	was	be	AUX
ftr-465	1350	111	incidental	incidental	ADJ
ftr-465	1350	112	to	to	ADP
ftr-465	1350	113	the	the	DET
ftr-465	1350	114	college	college	NOUN
ftr-465	1350	115	's	's	PART
ftr-465	1350	116	purpose	purpose	NOUN
ftr-465	1350	117	of	of	ADP
ftr-465	1350	118	raising	raise	VERB
ftr-465	1350	119	revenue	revenue	NOUN
ftr-465	1350	120	.	.	PUNCT
ftr-465	1351	1	-09	-09	PROPN
ftr-465	1352	1	the	the	DET
ftr-465	1352	2	supreme	supreme	PROPN
ftr-465	1352	3	court	court	PROPN
ftr-465	1352	4	pursued	pursue	VERB
ftr-465	1352	5	this	this	DET
ftr-465	1352	6	theme	theme	NOUN
ftr-465	1352	7	with	with	ADP
ftr-465	1352	8	the	the	DET
ftr-465	1352	9	following	follow	VERB
ftr-465	1352	10	comment	comment	NOUN
ftr-465	1352	11	:	:	PUNCT
ftr-465	1352	12	"	"	PUNCT
ftr-465	1352	13	this	this	PRON
ftr-465	1352	14	is	be	AUX
ftr-465	1352	15	not	not	PART
ftr-465	1352	16	to	to	PART
ftr-465	1352	17	say	say	VERB
ftr-465	1352	18	that	that	SCONJ
ftr-465	1352	19	the	the	DET
ftr-465	1352	20	college	college	NOUN
ftr-465	1352	21	could	could	AUX
ftr-465	1352	22	not	not	PART
ftr-465	1352	23	control	control	VERB
ftr-465	1352	24	its	its	PRON
ftr-465	1352	25	publication	publication	NOUN
ftr-465	1352	26	of	of	ADP
ftr-465	1352	27	advertisements	advertisement	NOUN
ftr-465	1352	28	in	in	ADP
ftr-465	1352	29	such	such	DET
ftr-465	1352	30	a	a	DET
ftr-465	1352	31	way	way	NOUN
ftr-465	1352	32	as	as	SCONJ
ftr-465	1352	33	to	to	PART
ftr-465	1352	34	reflect	reflect	VERB
ftr-465	1352	35	an	an	DET
ftr-465	1352	36	intention	intention	NOUN
ftr-465	1352	37	to	to	PART
ftr-465	1352	38	contribute	contribute	VERB
ftr-465	1352	39	importantly	importantly	ADV
ftr-465	1352	40	to	to	ADP
ftr-465	1352	41	its	its	PRON
ftr-465	1352	42	educational	educational	ADJ
ftr-465	1352	43	functions	function	NOUN
ftr-465	1352	44	.	.	PUNCT
ftr-465	1353	1	"21	"21	PROPN
ftr-465	1353	2	doubtless	doubtless	ADJ
ftr-465	1353	3	example	example	NOUN
ftr-465	1353	4	(	(	PUNCT
ftr-465	1353	5	7	7	NUM
ftr-465	1353	6	)	)	PUNCT
ftr-465	1353	7	of	of	ADP
ftr-465	1353	8	the	the	DET
ftr-465	1353	9	regulation	regulation	NOUN
ftr-465	1353	10	itself	itself	PRON
ftr-465	1353	11	with	with	ADP
ftr-465	1353	12	its	its	PRON
ftr-465	1353	13	reference	reference	NOUN
ftr-465	1353	14	to	to	ADP
ftr-465	1353	15	both	both	DET
ftr-465	1353	16	"	"	PUNCT
ftr-465	1353	17	governing	govern	VERB
ftr-465	1353	18	objective	objective	NOUN
ftr-465	1353	19	"	"	PUNCT
ftr-465	1353	20	and	and	CCONJ
ftr-465	1353	21	"	"	PUNCT
ftr-465	1353	22	method	method	NOUN
ftr-465	1353	23	"	"	PUNCT
ftr-465	1353	24	contributed	contribute	VERB
ftr-465	1353	25	to	to	ADP
ftr-465	1353	26	the	the	DET
ftr-465	1353	27	206	206	NUM
ftr-465	1353	28	.	.	PUNCT
ftr-465	1354	1	irc	irc	PROPN
ftr-465	1354	2	§	§	PROPN
ftr-465	1354	3	513(c	513(c	PROPN
ftr-465	1354	4	)	)	PUNCT
ftr-465	1354	5	.	.	PUNCT
ftr-465	1355	1	207	207	NUM
ftr-465	1355	2	.	.	X
ftr-465	1356	1	475	475	NUM
ftr-465	1356	2	u.s	u.s	PROPN
ftr-465	1356	3	.	.	PROPN
ftr-465	1356	4	834	834	NUM
ftr-465	1356	5	(	(	PUNCT
ftr-465	1356	6	1986	1986	NUM
ftr-465	1356	7	)	)	PUNCT
ftr-465	1356	8	.	.	PUNCT
ftr-465	1357	1	208	208	NUM
ftr-465	1357	2	.	.	PUNCT
ftr-465	1358	1	i	i	PRON
ftr-465	1358	2	d.	d.	PROPN
ftr-465	1358	3	at	at	ADP
ftr-465	1358	4	849	849	NUM
ftr-465	1358	5	.	.	PUNCT
ftr-465	1358	6	209	209	NUM
ftr-465	1358	7	.	.	PUNCT
ftr-465	1359	1	american	american	PROPN
ftr-465	1359	2	college	college	PROPN
ftr-465	1359	3	of	of	ADP
ftr-465	1359	4	physicians	physicians	PROPN
ftr-465	1359	5	v.	v.	ADP
ftr-465	1359	6	united	united	PROPN
ftr-465	1359	7	states	states	PROPN
ftr-465	1359	8	,	,	PUNCT
ftr-465	1359	9	3	3	NUM
ftr-465	1359	10	cl	cl	NOUN
ftr-465	1359	11	.	.	PUNCT
ftr-465	1360	1	c.	c.	PROPN
ftr-465	1360	2	531	531	NUM
ftr-465	1360	3	.	.	PUNCT
ftr-465	1360	4	535	535	NUM
ftr-465	1360	5	(	(	PUNCT
ftr-465	1360	6	1983	1983	NUM
ftr-465	1360	7	)	)	PUNCT
ftr-465	1360	8	.	.	PUNCT
ftr-465	1361	1	rev'd	rev'd	VERB
ftr-465	1361	2	,	,	PUNCT
ftr-465	1361	3	743	743	NUM
ftr-465	1361	4	f.2d	f.2d	NOUN
ftr-465	1361	5	1570	1570	NUM
ftr-465	1361	6	(	(	PUNCT
ftr-465	1361	7	fed	fed	PROPN
ftr-465	1361	8	.	.	PUNCT
ftr-465	1361	9	cir	cir	PROPN
ftr-465	1361	10	.	.	PUNCT
ftr-465	1361	11	1984	1984	NUM
ftr-465	1361	12	)	)	PUNCT
ftr-465	1361	13	,	,	PUNCT
ftr-465	1361	14	rev'd	rev'd	VERB
ftr-465	1361	15	,	,	PUNCT
ftr-465	1361	16	475	475	NUM
ftr-465	1361	17	u.s	u.s	PROPN
ftr-465	1361	18	.	.	PROPN
ftr-465	1361	19	834	834	NUM
ftr-465	1361	20	(	(	PUNCT
ftr-465	1361	21	1986	1986	NUM
ftr-465	1361	22	)	)	PUNCT
ftr-465	1361	23	.	.	PUNCT
ftr-465	1362	1	210	210	NUM
ftr-465	1362	2	.	.	PUNCT
ftr-465	1363	1	american	american	PROPN
ftr-465	1363	2	college	college	PROPN
ftr-465	1363	3	of	of	ADP
ftr-465	1363	4	physicians	physician	NOUN
ftr-465	1363	5	,	,	PUNCT
ftr-465	1363	6	475	475	NUM
ftr-465	1363	7	u.s	u.s	PROPN
ftr-465	1363	8	.	.	PROPN
ftr-465	1363	9	at	at	ADP
ftr-465	1363	10	849	849	NUM
ftr-465	1363	11	(	(	PUNCT
ftr-465	1363	12	emphasis	emphasis	NOUN
ftr-465	1363	13	added	add	VERB
ftr-465	1363	14	)	)	PUNCT
ftr-465	1363	15	.	.	PUNCT
ftr-465	1364	1	for	for	ADP
ftr-465	1364	2	an	an	DET
ftr-465	1364	3	analysis	analysis	NOUN
ftr-465	1364	4	of	of	ADP
ftr-465	1364	5	the	the	DET
ftr-465	1364	6	case	case	NOUN
ftr-465	1364	7	,	,	PUNCT
ftr-465	1364	8	see	see	VERB
ftr-465	1364	9	note	note	NOUN
ftr-465	1364	10	,	,	PUNCT
ftr-465	1364	11	"	"	PUNCT
ftr-465	1364	12	substantially	substantially	ADV
ftr-465	1364	13	related"--the	related"--the	DET
ftr-465	1364	14	magic	magic	ADJ
ftr-465	1364	15	words	word	NOUN
ftr-465	1364	16	for	for	ADP
ftr-465	1364	17	nonprofit	nonprofit	ADJ
ftr-465	1364	18	organizations	organization	NOUN
ftr-465	1364	19	:	:	PUNCT
ftr-465	1364	20	united	united	PROPN
ftr-465	1364	21	states	states	PROPN
ftr-465	1364	22	v.	v.	PROPN
ftr-465	1364	23	american	american	PROPN
ftr-465	1364	24	college	college	PROPN
ftr-465	1364	25	of	of	ADP
ftr-465	1364	26	physicians	physician	NOUN
ftr-465	1364	27	,	,	PUNCT
ftr-465	1364	28	21	21	NUM
ftr-465	1364	29	u.s.f	u.s.f	ADJ
ftr-465	1364	30	.	.	PUNCT
ftr-465	1364	31	l	l	PROPN
ftr-465	1364	32	rev	rev	PROPN
ftr-465	1364	33	.	.	PROPN
ftr-465	1364	34	795	795	NUM
ftr-465	1364	35	(	(	PUNCT
ftr-465	1364	36	1987	1987	NUM
ftr-465	1364	37	)	)	PUNCT
ftr-465	1364	38	.	.	PUNCT
ftr-465	1365	1	19961	19961	NUM
ftr-465	1365	2	florida	florida	PROPN
ftr-465	1365	3	tax	tax	PROPN
ftr-465	1365	4	review	review	NOUN
ftr-465	1365	5	court	court	NOUN
ftr-465	1365	6	's	's	PART
ftr-465	1365	7	attention	attention	NOUN
ftr-465	1365	8	to	to	ADP
ftr-465	1365	9	the	the	DET
ftr-465	1365	10	motive	motive	NOUN
ftr-465	1365	11	of	of	ADP
ftr-465	1365	12	the	the	DET
ftr-465	1365	13	college	college	NOUN
ftr-465	1365	14	as	as	ADV
ftr-465	1365	15	well	well	ADV
ftr-465	1365	16	as	as	ADP
ftr-465	1365	17	to	to	ADP
ftr-465	1365	18	the	the	DET
ftr-465	1365	19	manner	manner	NOUN
ftr-465	1365	20	in	in	ADP
ftr-465	1365	21	which	which	PRON
ftr-465	1365	22	the	the	DET
ftr-465	1365	23	advertisements	advertisement	NOUN
ftr-465	1365	24	were	be	AUX
ftr-465	1365	25	selected	select	VERB
ftr-465	1365	26	.	.	PUNCT
ftr-465	1366	1	2	2	NUM
ftr-465	1366	2	"	"	PUNCT
ftr-465	1366	3	in	in	ADP
ftr-465	1366	4	california	california	PROPN
ftr-465	1366	5	thoroughbred	thoroughbred	PROPN
ftr-465	1366	6	breeders	breeder	NOUN
ftr-465	1366	7	association	association	PROPN
ftr-465	1366	8	v.	v.	ADP
ftr-465	1366	9	commissioner,212	commissioner,212	VERB
ftr-465	1366	10	the	the	DET
ftr-465	1366	11	tax	tax	NOUN
ftr-465	1366	12	court	court	NOUN
ftr-465	1366	13	,	,	PUNCT
ftr-465	1366	14	citing	cite	VERB
ftr-465	1366	15	american	american	PROPN
ftr-465	1366	16	college	college	PROPN
ftr-465	1366	17	of	of	ADP
ftr-465	1366	18	physicians	physician	NOUN
ftr-465	1366	19	,	,	PUNCT
ftr-465	1366	20	understood	understand	VERB
ftr-465	1366	21	the	the	DET
ftr-465	1366	22	supreme	supreme	PROPN
ftr-465	1366	23	court	court	PROPN
ftr-465	1366	24	to	to	PART
ftr-465	1366	25	hold	hold	VERB
ftr-465	1366	26	that	that	SCONJ
ftr-465	1366	27	"	"	PUNCT
ftr-465	1366	28	it	it	PRON
ftr-465	1366	29	would	would	AUX
ftr-465	1366	30	examine	examine	VERB
ftr-465	1366	31	the	the	DET
ftr-465	1366	32	conduct	conduct	NOUN
ftr-465	1366	33	and	and	CCONJ
ftr-465	1366	34	intent	intent	NOUN
ftr-465	1366	35	of	of	ADP
ftr-465	1366	36	the	the	DET
ftr-465	1366	37	organization	organization	NOUN
ftr-465	1366	38	,	,	PUNCT
ftr-465	1366	39	,	,	PUNCT
ftr-465	1366	40	21	21	NUM
ftr-465	1366	41	3	3	NUM
ftr-465	1366	42	that	that	PRON
ftr-465	1366	43	the	the	DET
ftr-465	1366	44	supreme	supreme	PROPN
ftr-465	1366	45	court	court	PROPN
ftr-465	1366	46	"	"	PUNCT
ftr-465	1366	47	found	find	VERB
ftr-465	1366	48	that	that	SCONJ
ftr-465	1366	49	the	the	DET
ftr-465	1366	50	taxpayer	taxpayer	NOUN
ftr-465	1366	51	did	do	AUX
ftr-465	1366	52	not	not	PART
ftr-465	1366	53	use	use	VERB
ftr-465	1366	54	or	or	CCONJ
ftr-465	1366	55	intend	intend	VERB
ftr-465	1366	56	to	to	PART
ftr-465	1366	57	use	use	VERB
ftr-465	1366	58	the	the	DET
ftr-465	1366	59	advertising	advertising	NOUN
ftr-465	1366	60	for	for	ADP
ftr-465	1366	61	the	the	DET
ftr-465	1366	62	purpose	purpose	NOUN
ftr-465	1366	63	of	of	ADP
ftr-465	1366	64	contributing	contribute	VERB
ftr-465	1366	65	to	to	ADP
ftr-465	1366	66	the	the	DET
ftr-465	1366	67	educational	educational	ADJ
ftr-465	1366	68	value	value	NOUN
ftr-465	1366	69	of	of	ADP
ftr-465	1366	70	the	the	DET
ftr-465	1366	71	journal	journal	NOUN
ftr-465	1366	72	"	"	PUNCT
ftr-465	1366	73	214	214	NUM
ftr-465	1366	74	and	and	CCONJ
ftr-465	1366	75	that	that	SCONJ
ftr-465	1366	76	the	the	DET
ftr-465	1366	77	supreme	supreme	PROPN
ftr-465	1366	78	court	court	PROPN
ftr-465	1366	79	"	"	PUNCT
ftr-465	1366	80	found	find	VERB
ftr-465	1366	81	that	that	SCONJ
ftr-465	1366	82	any	any	DET
ftr-465	1366	83	educational	educational	ADJ
ftr-465	1366	84	function	function	NOUN
ftr-465	1366	85	that	that	SCONJ
ftr-465	1366	86	the	the	DET
ftr-465	1366	87	advertisements	advertisement	NOUN
ftr-465	1366	88	might	might	AUX
ftr-465	1366	89	serve	serve	VERB
ftr-465	1366	90	was	be	AUX
ftr-465	1366	91	only	only	ADV
ftr-465	1366	92	incidental	incidental	ADJ
ftr-465	1366	93	to	to	ADP
ftr-465	1366	94	its	its	PRON
ftr-465	1366	95	purpose	purpose	NOUN
ftr-465	1366	96	of	of	ADP
ftr-465	1366	97	raising	raise	VERB
ftr-465	1366	98	revenue	revenue	NOUN
ftr-465	1366	99	.	.	PUNCT
ftr-465	1367	1	2	2	NUM
ftr-465	1367	2	5	5	NUM
ftr-465	1367	3	it	it	PRON
ftr-465	1367	4	would	would	AUX
ftr-465	1367	5	appear	appear	VERB
ftr-465	1367	6	,	,	PUNCT
ftr-465	1367	7	therefore	therefore	ADV
ftr-465	1367	8	,	,	PUNCT
ftr-465	1367	9	that	that	SCONJ
ftr-465	1367	10	the	the	DET
ftr-465	1367	11	principal	principal	ADJ
ftr-465	1367	12	purpose	purpose	NOUN
ftr-465	1367	13	standard	standard	NOUN
ftr-465	1367	14	of	of	ADP
ftr-465	1367	15	the	the	DET
ftr-465	1367	16	1958	1958	NUM
ftr-465	1367	17	regulations	regulation	NOUN
ftr-465	1367	18	remains	remain	VERB
ftr-465	1367	19	in	in	ADP
ftr-465	1367	20	vigorously	vigorously	ADV
ftr-465	1367	21	good	good	ADJ
ftr-465	1367	22	health	health	NOUN
ftr-465	1367	23	to	to	ADP
ftr-465	1367	24	this	this	DET
ftr-465	1367	25	day	day	NOUN
ftr-465	1367	26	.	.	PUNCT
ftr-465	1368	1	3	3	X
ftr-465	1368	2	.	.	X
ftr-465	1368	3	profit	profit	NOUN
ftr-465	1368	4	and	and	CCONJ
ftr-465	1368	5	profit	profit	NOUN
ftr-465	1368	6	motive.-the	motive.-the	PROPN
ftr-465	1368	7	1958	1958	NUM
ftr-465	1368	8	regulations	regulation	NOUN
ftr-465	1368	9	did	do	AUX
ftr-465	1368	10	not	not	PART
ftr-465	1368	11	explicitly	explicitly	ADV
ftr-465	1368	12	provide	provide	VERB
ftr-465	1368	13	that	that	SCONJ
ftr-465	1368	14	if	if	SCONJ
ftr-465	1368	15	the	the	DET
ftr-465	1368	16	principal	principal	ADJ
ftr-465	1368	17	purpose	purpose	NOUN
ftr-465	1368	18	of	of	ADP
ftr-465	1368	19	a	a	DET
ftr-465	1368	20	trade	trade	NOUN
ftr-465	1368	21	or	or	CCONJ
ftr-465	1368	22	business	business	NOUN
ftr-465	1368	23	is	be	AUX
ftr-465	1368	24	not	not	PART
ftr-465	1368	25	to	to	PART
ftr-465	1368	26	further	further	VERB
ftr-465	1368	27	the	the	DET
ftr-465	1368	28	exempt	exempt	ADJ
ftr-465	1368	29	purpose	purpose	NOUN
ftr-465	1368	30	of	of	ADP
ftr-465	1368	31	the	the	DET
ftr-465	1368	32	organization	organization	NOUN
ftr-465	1368	33	,	,	PUNCT
ftr-465	1368	34	a	a	DET
ftr-465	1368	35	fortiori	fortiori	X
ftr-465	1368	36	,	,	PUNCT
ftr-465	1368	37	the	the	DET
ftr-465	1368	38	principal	principal	ADJ
ftr-465	1368	39	purpose	purpose	NOUN
ftr-465	1368	40	must	must	AUX
ftr-465	1368	41	be	be	AUX
ftr-465	1368	42	to	to	PART
ftr-465	1368	43	earn	earn	VERB
ftr-465	1368	44	profit	profit	NOUN
ftr-465	1368	45	(	(	PUNCT
ftr-465	1368	46	ultimately	ultimately	ADV
ftr-465	1368	47	to	to	PART
ftr-465	1368	48	be	be	AUX
ftr-465	1368	49	used	use	VERB
ftr-465	1368	50	to	to	PART
ftr-465	1368	51	further	further	VERB
ftr-465	1368	52	the	the	DET
ftr-465	1368	53	organization	organization	NOUN
ftr-465	1368	54	's	's	PART
ftr-465	1368	55	exempt	exempt	ADJ
ftr-465	1368	56	purpose).2	purpose).2	PROPN
ftr-465	1368	57	6	6	NUM
ftr-465	1368	58	nor	nor	CCONJ
ftr-465	1368	59	do	do	AUX
ftr-465	1368	60	the	the	DET
ftr-465	1368	61	1967	1967	NUM
ftr-465	1368	62	regulations	regulation	NOUN
ftr-465	1368	63	explicitly	explicitly	ADV
ftr-465	1368	64	state	state	VERB
ftr-465	1368	65	that	that	SCONJ
ftr-465	1368	66	if	if	SCONJ
ftr-465	1368	67	a	a	DET
ftr-465	1368	68	business	business	NOUN
ftr-465	1368	69	is	be	AUX
ftr-465	1368	70	found	find	VERB
ftr-465	1368	71	not	not	PART
ftr-465	1368	72	to	to	PART
ftr-465	1368	73	contribute	contribute	VERB
ftr-465	1368	74	importantly	importantly	ADV
ftr-465	1368	75	to	to	ADP
ftr-465	1368	76	the	the	DET
ftr-465	1368	77	accomplishment	accomplishment	NOUN
ftr-465	1368	78	of	of	ADP
ftr-465	1368	79	the	the	DET
ftr-465	1368	80	organization	organization	NOUN
ftr-465	1368	81	's	's	PART
ftr-465	1368	82	exempt	exempt	ADJ
ftr-465	1368	83	purpose	purpose	NOUN
ftr-465	1368	84	,	,	PUNCT
ftr-465	1368	85	the	the	DET
ftr-465	1368	86	only	only	ADJ
ftr-465	1368	87	alternative	alternative	NOUN
ftr-465	1368	88	is	be	AUX
ftr-465	1368	89	to	to	PART
ftr-465	1368	90	conclude	conclude	VERB
ftr-465	1368	91	that	that	SCONJ
ftr-465	1368	92	it	it	PRON
ftr-465	1368	93	is	be	AUX
ftr-465	1368	94	primarily	primarily	ADV
ftr-465	1368	95	211	211	NUM
ftr-465	1368	96	.	.	PUNCT
ftr-465	1369	1	regs	reg	NOUN
ftr-465	1369	2	.	.	PUNCT
ftr-465	1370	1	§	§	PROPN
ftr-465	1370	2	1.513	1.513	NUM
ftr-465	1370	3	-	-	SYM
ftr-465	1370	4	1(d)(4)(iv	1(d)(4)(iv	NUM
ftr-465	1370	5	)	)	PUNCT
ftr-465	1370	6	ex	ex	NOUN
ftr-465	1370	7	.	.	NOUN
ftr-465	1370	8	7	7	X
ftr-465	1370	9	.	.	NOUN
ftr-465	1370	10	example	example	NOUN
ftr-465	1370	11	7	7	NUM
ftr-465	1370	12	provides	provide	VERB
ftr-465	1370	13	in	in	ADP
ftr-465	1370	14	pertinent	pertinent	ADJ
ftr-465	1370	15	part	part	NOUN
ftr-465	1370	16	:	:	PUNCT
ftr-465	1370	17	although	although	SCONJ
ftr-465	1370	18	continuing	continue	VERB
ftr-465	1370	19	education	education	NOUN
ftr-465	1370	20	of	of	ADP
ftr-465	1370	21	its	its	PRON
ftr-465	1370	22	members	member	NOUN
ftr-465	1370	23	in	in	ADP
ftr-465	1370	24	matters	matter	NOUN
ftr-465	1370	25	pertaining	pertain	VERB
ftr-465	1370	26	to	to	ADP
ftr-465	1370	27	their	their	PRON
ftr-465	1370	28	profession	profession	NOUN
ftr-465	1370	29	is	be	AUX
ftr-465	1370	30	one	one	NUM
ftr-465	1370	31	of	of	ADP
ftr-465	1370	32	the	the	DET
ftr-465	1370	33	purposes	purpose	NOUN
ftr-465	1370	34	for	for	ADP
ftr-465	1370	35	which	which	PRON
ftr-465	1370	36	z	z	NOUN
ftr-465	1370	37	is	be	AUX
ftr-465	1370	38	granted	grant	VERB
ftr-465	1370	39	exemption	exemption	NOUN
ftr-465	1370	40	,	,	PUNCT
ftr-465	1370	41	the	the	DET
ftr-465	1370	42	publication	publication	NOUN
ftr-465	1370	43	of	of	ADP
ftr-465	1370	44	advertising	advertising	NOUN
ftr-465	1370	45	designed	design	VERB
ftr-465	1370	46	and	and	CCONJ
ftr-465	1370	47	selected	select	VERB
ftr-465	1370	48	in	in	ADP
ftr-465	1370	49	the	the	DET
ftr-465	1370	50	manner	manner	NOUN
ftr-465	1370	51	of	of	ADP
ftr-465	1370	52	ordinary	ordinary	ADJ
ftr-465	1370	53	commercial	commercial	ADJ
ftr-465	1370	54	advertising	advertising	NOUN
ftr-465	1370	55	is	be	AUX
ftr-465	1370	56	not	not	PART
ftr-465	1370	57	an	an	DET
ftr-465	1370	58	educational	educational	ADJ
ftr-465	1370	59	activity	activity	NOUN
ftr-465	1370	60	of	of	ADP
ftr-465	1370	61	the	the	DET
ftr-465	1370	62	kind	kind	NOUN
ftr-465	1370	63	contemplated	contemplate	VERB
ftr-465	1370	64	by	by	ADP
ftr-465	1370	65	the	the	DET
ftr-465	1370	66	exemption	exemption	NOUN
ftr-465	1370	67	statute	statute	NOUN
ftr-465	1370	68	;	;	PUNCT
ftr-465	1370	69	it	it	PRON
ftr-465	1370	70	differs	differ	VERB
ftr-465	1370	71	fundamentally	fundamentally	ADV
ftr-465	1370	72	from	from	ADP
ftr-465	1370	73	such	such	DET
ftr-465	1370	74	an	an	DET
ftr-465	1370	75	activity	activity	NOUN
ftr-465	1370	76	both	both	CCONJ
ftr-465	1370	77	in	in	ADP
ftr-465	1370	78	its	its	PRON
ftr-465	1370	79	governing	govern	VERB
ftr-465	1370	80	objective	objective	NOUN
ftr-465	1370	81	and	and	CCONJ
ftr-465	1370	82	in	in	ADP
ftr-465	1370	83	its	its	PRON
ftr-465	1370	84	method	method	NOUN
ftr-465	1370	85	.	.	PUNCT
ftr-465	1371	1	i	i	PRON
ftr-465	1371	2	d.	d.	PROPN
ftr-465	1371	3	212	212	NUM
ftr-465	1371	4	.	.	PUNCT
ftr-465	1372	1	57	57	NUM
ftr-465	1372	2	t.c	t.c	PROPN
ftr-465	1372	3	.	.	PROPN
ftr-465	1372	4	memo	memo	NOUN
ftr-465	1372	5	(	(	PUNCT
ftr-465	1372	6	cch	cch	PROPN
ftr-465	1372	7	)	)	PUNCT
ftr-465	1372	8	962	962	NUM
ftr-465	1372	9	,	,	PUNCT
ftr-465	1372	10	t.c	t.c	PROPN
ftr-465	1372	11	.	.	PROPN
ftr-465	1372	12	memo	memo	NOUN
ftr-465	1372	13	(	(	PUNCT
ftr-465	1372	14	ria	ria	PROPN
ftr-465	1372	15	)	)	PUNCT
ftr-465	1372	16	89,342	89,342	NUM
ftr-465	1372	17	(	(	PUNCT
ftr-465	1372	18	1989	1989	NUM
ftr-465	1372	19	)	)	PUNCT
ftr-465	1372	20	.	.	PUNCT
ftr-465	1373	1	213	213	NUM
ftr-465	1373	2	.	.	PUNCT
ftr-465	1374	1	i	i	PRON
ftr-465	1374	2	d.	d.	PROPN
ftr-465	1374	3	at	at	ADP
ftr-465	1374	4	967	967	NUM
ftr-465	1374	5	;	;	PUNCT
ftr-465	1374	6	58	58	NUM
ftr-465	1374	7	t.c	t.c	PROPN
ftr-465	1374	8	.	.	PROPN
ftr-465	1374	9	memo	memo	NOUN
ftr-465	1374	10	(	(	PUNCT
ftr-465	1374	11	ria	ria	PROPN
ftr-465	1374	12	)	)	PUNCT
ftr-465	1374	13	at	at	ADP
ftr-465	1374	14	89	89	NUM
ftr-465	1374	15	-	-	SYM
ftr-465	1374	16	1722	1722	NUM
ftr-465	1374	17	(	(	PUNCT
ftr-465	1374	18	emphasis	emphasis	NOUN
ftr-465	1374	19	in	in	ADP
ftr-465	1374	20	original	original	ADJ
ftr-465	1374	21	)	)	PUNCT
ftr-465	1374	22	.	.	PUNCT
ftr-465	1375	1	214	214	NUM
ftr-465	1375	2	.	.	PUNCT
ftr-465	1376	1	i	i	PRON
ftr-465	1376	2	d.	d.	PROPN
ftr-465	1376	3	(	(	PUNCT
ftr-465	1376	4	emphasis	emphasis	NOUN
ftr-465	1376	5	added	add	VERB
ftr-465	1376	6	)	)	PUNCT
ftr-465	1376	7	.	.	PUNCT
ftr-465	1377	1	215	215	NUM
ftr-465	1377	2	.	.	PUNCT
ftr-465	1378	1	i	i	PRON
ftr-465	1378	2	d.	d.	PROPN
ftr-465	1378	3	(	(	PUNCT
ftr-465	1378	4	emphasis	emphasis	NOUN
ftr-465	1378	5	added	add	VERB
ftr-465	1378	6	)	)	PUNCT
ftr-465	1378	7	.	.	PUNCT
ftr-465	1379	1	see	see	VERB
ftr-465	1379	2	note	note	NOUN
ftr-465	1379	3	,	,	PUNCT
ftr-465	1379	4	insurance	insurance	NOUN
ftr-465	1379	5	trade	trade	NOUN
ftr-465	1379	6	association	association	NOUN
ftr-465	1379	7	held	hold	VERB
ftr-465	1379	8	subject	subject	ADJ
ftr-465	1379	9	to	to	ADP
ftr-465	1379	10	unrelated	unrelated	ADJ
ftr-465	1379	11	business	business	NOUN
ftr-465	1379	12	income	income	NOUN
ftr-465	1379	13	tax	tax	NOUN
ftr-465	1379	14	:	:	PUNCT
ftr-465	1379	15	independent	independent	ADJ
ftr-465	1379	16	insurance	insurance	NOUN
ftr-465	1379	17	agents	agent	NOUN
ftr-465	1379	18	of	of	ADP
ftr-465	1379	19	huntsville	huntsville	PROPN
ftr-465	1379	20	,	,	PUNCT
ftr-465	1379	21	inc	inc	PROPN
ftr-465	1379	22	.	.	PROPN
ftr-465	1380	1	v.	v.	PROPN
ftr-465	1380	2	commissioner	commissioner	PROPN
ftr-465	1380	3	,	,	PUNCT
ftr-465	1380	4	47	47	NUM
ftr-465	1380	5	tax	tax	NOUN
ftr-465	1380	6	law	law	NOUN
ftr-465	1380	7	.	.	PUNCT
ftr-465	1381	1	815	815	NUM
ftr-465	1381	2	(	(	PUNCT
ftr-465	1381	3	1994	1994	NUM
ftr-465	1381	4	)	)	PUNCT
ftr-465	1381	5	(	(	PUNCT
ftr-465	1381	6	interpreting	interpret	VERB
ftr-465	1381	7	the	the	DET
ftr-465	1381	8	supreme	supreme	PROPN
ftr-465	1381	9	court	court	PROPN
ftr-465	1381	10	in	in	ADP
ftr-465	1381	11	american	american	PROPN
ftr-465	1381	12	college	college	PROPN
ftr-465	1381	13	of	of	ADP
ftr-465	1381	14	physicians	physician	NOUN
ftr-465	1381	15	to	to	PART
ftr-465	1381	16	hold	hold	VERB
ftr-465	1381	17	that	that	SCONJ
ftr-465	1381	18	"	"	PUNCT
ftr-465	1381	19	to	to	PART
ftr-465	1381	20	contribute	contribute	VERB
ftr-465	1381	21	importantly	importantly	ADV
ftr-465	1381	22	(	(	PUNCT
ftr-465	1381	23	and	and	CCONJ
ftr-465	1381	24	hence	hence	ADV
ftr-465	1381	25	to	to	PART
ftr-465	1381	26	be	be	AUX
ftr-465	1381	27	substantially	substantially	ADV
ftr-465	1381	28	related	relate	VERB
ftr-465	1381	29	)	)	PUNCT
ftr-465	1381	30	,	,	PUNCT
ftr-465	1381	31	an	an	DET
ftr-465	1381	32	activity	activity	NOUN
ftr-465	1381	33	need	need	AUX
ftr-465	1381	34	only	only	ADV
ftr-465	1381	35	reflect	reflect	VERB
ftr-465	1381	36	an	an	DET
ftr-465	1381	37	intention	intention	NOUN
ftr-465	1381	38	to	to	PART
ftr-465	1381	39	contribute	contribute	VERB
ftr-465	1381	40	importantly	importantly	ADV
ftr-465	1381	41	and	and	CCONJ
ftr-465	1381	42	not	not	PART
ftr-465	1381	43	actually	actually	ADV
ftr-465	1381	44	do	do	VERB
ftr-465	1381	45	so	so	ADV
ftr-465	1381	46	.	.	PUNCT
ftr-465	1381	47	"	"	PUNCT
ftr-465	1382	1	i	i	PRON
ftr-465	1382	2	d.	d.	PROPN
ftr-465	1382	3	at	at	ADP
ftr-465	1382	4	818	818	NUM
ftr-465	1382	5	.	.	PUNCT
ftr-465	1383	1	the	the	DET
ftr-465	1383	2	unstated	unstated	ADJ
ftr-465	1383	3	inference	inference	NOUN
ftr-465	1383	4	is	be	AUX
ftr-465	1383	5	that	that	SCONJ
ftr-465	1383	6	the	the	DET
ftr-465	1383	7	principal	principal	ADJ
ftr-465	1383	8	purpose	purpose	NOUN
ftr-465	1383	9	standard	standard	NOUN
ftr-465	1383	10	of	of	ADP
ftr-465	1383	11	the	the	DET
ftr-465	1383	12	1958	1958	NUM
ftr-465	1383	13	regulations	regulation	NOUN
ftr-465	1383	14	lies	lie	VERB
ftr-465	1383	15	at	at	ADP
ftr-465	1383	16	the	the	DET
ftr-465	1383	17	heart	heart	NOUN
ftr-465	1383	18	of	of	ADP
ftr-465	1383	19	the	the	DET
ftr-465	1383	20	1967	1967	NUM
ftr-465	1383	21	regulations	regulation	NOUN
ftr-465	1383	22	,	,	PUNCT
ftr-465	1383	23	notwithstanding	notwithstanding	ADP
ftr-465	1383	24	the	the	DET
ftr-465	1383	25	fact	fact	NOUN
ftr-465	1383	26	that	that	SCONJ
ftr-465	1383	27	the	the	DET
ftr-465	1383	28	1967	1967	NUM
ftr-465	1383	29	regulations	regulation	NOUN
ftr-465	1383	30	focus	focus	VERB
ftr-465	1383	31	on	on	ADP
ftr-465	1383	32	the	the	DET
ftr-465	1383	33	casual	casual	ADJ
ftr-465	1383	34	relationship	relationship	NOUN
ftr-465	1383	35	between	between	ADP
ftr-465	1383	36	the	the	DET
ftr-465	1383	37	conduct	conduct	NOUN
ftr-465	1383	38	of	of	ADP
ftr-465	1383	39	an	an	DET
ftr-465	1383	40	activity	activity	NOUN
ftr-465	1383	41	and	and	CCONJ
ftr-465	1383	42	achievement	achievement	NOUN
ftr-465	1383	43	of	of	ADP
ftr-465	1383	44	the	the	DET
ftr-465	1383	45	organization	organization	NOUN
ftr-465	1383	46	's	's	PART
ftr-465	1383	47	exempt	exempt	ADJ
ftr-465	1383	48	purposes	purpose	NOUN
ftr-465	1383	49	.	.	PUNCT
ftr-465	1384	1	the	the	DET
ftr-465	1384	2	note	note	NOUN
ftr-465	1384	3	observes	observe	VERB
ftr-465	1384	4	that	that	SCONJ
ftr-465	1384	5	a	a	DET
ftr-465	1384	6	number	number	NOUN
ftr-465	1384	7	of	of	ADP
ftr-465	1384	8	appellate	appellate	ADJ
ftr-465	1384	9	court	court	NOUN
ftr-465	1384	10	decisions	decision	NOUN
ftr-465	1384	11	handed	hand	VERB
ftr-465	1384	12	down	down	ADP
ftr-465	1384	13	subsequent	subsequent	ADV
ftr-465	1384	14	to	to	ADP
ftr-465	1384	15	american	american	PROPN
ftr-465	1384	16	college	college	PROPN
ftr-465	1384	17	of	of	ADP
ftr-465	1384	18	physicians	physician	NOUN
ftr-465	1384	19	,	,	PUNCT
ftr-465	1384	20	notably	notably	ADV
ftr-465	1384	21	huntsville	huntsville	PROPN
ftr-465	1384	22	,	,	PUNCT
ftr-465	1384	23	focused	focus	VERB
ftr-465	1384	24	more	more	ADV
ftr-465	1384	25	on	on	ADP
ftr-465	1384	26	the	the	DET
ftr-465	1384	27	outcome	outcome	NOUN
ftr-465	1384	28	of	of	ADP
ftr-465	1384	29	the	the	DET
ftr-465	1384	30	activity	activity	NOUN
ftr-465	1384	31	in	in	ADP
ftr-465	1384	32	question	question	NOUN
ftr-465	1384	33	rather	rather	ADV
ftr-465	1384	34	than	than	ADP
ftr-465	1384	35	on	on	ADP
ftr-465	1384	36	the	the	DET
ftr-465	1384	37	organization	organization	NOUN
ftr-465	1384	38	's	's	PART
ftr-465	1384	39	intent	intent	NOUN
ftr-465	1384	40	as	as	SCONJ
ftr-465	1384	41	evinced	evince	VERB
ftr-465	1384	42	by	by	ADP
ftr-465	1384	43	how	how	SCONJ
ftr-465	1384	44	the	the	DET
ftr-465	1384	45	activity	activity	NOUN
ftr-465	1384	46	was	be	AUX
ftr-465	1384	47	conducted	conduct	VERB
ftr-465	1384	48	.	.	PUNCT
ftr-465	1385	1	i	i	PRON
ftr-465	1385	2	d.	d.	PROPN
ftr-465	1385	3	at	at	ADP
ftr-465	1385	4	823	823	NUM
ftr-465	1385	5	.	.	PUNCT
ftr-465	1385	6	216	216	NUM
ftr-465	1385	7	.	.	PUNCT
ftr-465	1386	1	see	see	VERB
ftr-465	1386	2	regs	reg	NOUN
ftr-465	1386	3	.	.	PUNCT
ftr-465	1387	1	§	§	PROPN
ftr-465	1387	2	1.513	1.513	NUM
ftr-465	1387	3	-	-	SYM
ftr-465	1387	4	2(a	2(a	NUM
ftr-465	1387	5	)	)	PUNCT
ftr-465	1387	6	(	(	PUNCT
ftr-465	1387	7	as	as	SCONJ
ftr-465	1387	8	amended	amend	VERB
ftr-465	1387	9	in	in	ADP
ftr-465	1387	10	1969	1969	NUM
ftr-465	1387	11	)	)	PUNCT
ftr-465	1387	12	.	.	PUNCT
ftr-465	1388	1	[	[	X
ftr-465	1388	2	vol	vol	NOUN
ftr-465	1388	3	3:7	3:7	NUM
ftr-465	1388	4	unfair	unfair	ADJ
ftr-465	1388	5	business	business	NOUN
ftr-465	1388	6	competition	competition	NOUN
ftr-465	1388	7	a	a	DET
ftr-465	1388	8	revenue	revenue	NOUN
ftr-465	1388	9	raiser	raiser	NOUN
ftr-465	1388	10	.	.	PUNCT
ftr-465	1388	11	"	"	PUNCT
ftr-465	1389	1	7	7	NUM
ftr-465	1389	2	nonetheless	nonetheless	ADV
ftr-465	1389	3	,	,	PUNCT
ftr-465	1389	4	the	the	DET
ftr-465	1389	5	inference	inference	NOUN
ftr-465	1389	6	in	in	ADP
ftr-465	1389	7	both	both	DET
ftr-465	1389	8	regulations	regulation	NOUN
ftr-465	1389	9	that	that	PRON
ftr-465	1389	10	a	a	DET
ftr-465	1389	11	business	business	NOUN
ftr-465	1389	12	activity	activity	NOUN
ftr-465	1389	13	must	must	AUX
ftr-465	1389	14	serve	serve	VERB
ftr-465	1389	15	one	one	NUM
ftr-465	1389	16	master	master	NOUN
ftr-465	1389	17	or	or	CCONJ
ftr-465	1389	18	the	the	DET
ftr-465	1389	19	other	other	ADJ
ftr-465	1389	20	is	be	AUX
ftr-465	1389	21	unmistakable	unmistakable	ADJ
ftr-465	1389	22	and	and	CCONJ
ftr-465	1389	23	the	the	DET
ftr-465	1389	24	vast	vast	ADJ
ftr-465	1389	25	majority	majority	NOUN
ftr-465	1389	26	of	of	ADP
ftr-465	1389	27	courts	court	NOUN
ftr-465	1389	28	have	have	AUX
ftr-465	1389	29	assumed	assume	VERB
ftr-465	1389	30	this	this	PRON
ftr-465	1389	31	to	to	PART
ftr-465	1389	32	be	be	AUX
ftr-465	1389	33	the	the	DET
ftr-465	1389	34	case	case	NOUN
ftr-465	1389	35	.	.	PUNCT
ftr-465	1390	1	in	in	ADP
ftr-465	1390	2	iowa	iowa	PROPN
ftr-465	1390	3	state	state	PROPN
ftr-465	1390	4	university	university	PROPN
ftr-465	1390	5	of	of	ADP
ftr-465	1390	6	science	science	PROPN
ftr-465	1390	7	&	&	CCONJ
ftr-465	1390	8	technology	technology	PROPN
ftr-465	1390	9	v.	v.	PROPN
ftr-465	1390	10	united	united	PROPN
ftr-465	1390	11	states	states	PROPN
ftr-465	1390	12	,	,	PUNCT
ftr-465	1390	13	8	8	NUM
ftr-465	1390	14	one	one	NUM
ftr-465	1390	15	of	of	ADP
ftr-465	1390	16	the	the	DET
ftr-465	1390	17	few	few	ADJ
ftr-465	1390	18	cases	case	NOUN
ftr-465	1390	19	decided	decide	VERB
ftr-465	1390	20	under	under	ADP
ftr-465	1390	21	standards	standard	NOUN
ftr-465	1390	22	set	set	VERB
ftr-465	1390	23	out	out	ADP
ftr-465	1390	24	during	during	ADP
ftr-465	1390	25	the	the	DET
ftr-465	1390	26	brief	brief	ADJ
ftr-465	1390	27	nine	nine	NUM
ftr-465	1390	28	-	-	PUNCT
ftr-465	1390	29	year	year	NOUN
ftr-465	1390	30	reign	reign	NOUN
ftr-465	1390	31	of	of	ADP
ftr-465	1390	32	the	the	DET
ftr-465	1390	33	1958	1958	NUM
ftr-465	1390	34	regulations	regulation	NOUN
ftr-465	1390	35	,	,	PUNCT
ftr-465	1390	36	the	the	DET
ftr-465	1390	37	court	court	NOUN
ftr-465	1390	38	of	of	ADP
ftr-465	1390	39	claims	claim	NOUN
ftr-465	1390	40	was	be	AUX
ftr-465	1390	41	faced	face	VERB
ftr-465	1390	42	with	with	ADP
ftr-465	1390	43	the	the	DET
ftr-465	1390	44	question	question	NOUN
ftr-465	1390	45	of	of	ADP
ftr-465	1390	46	whether	whether	SCONJ
ftr-465	1390	47	the	the	DET
ftr-465	1390	48	operation	operation	NOUN
ftr-465	1390	49	of	of	ADP
ftr-465	1390	50	a	a	DET
ftr-465	1390	51	college	college	NOUN
ftr-465	1390	52	television	television	NOUN
ftr-465	1390	53	station	station	NOUN
ftr-465	1390	54	was	be	AUX
ftr-465	1390	55	related	relate	VERB
ftr-465	1390	56	or	or	CCONJ
ftr-465	1390	57	unrelated	unrelated	ADJ
ftr-465	1390	58	to	to	ADP
ftr-465	1390	59	the	the	DET
ftr-465	1390	60	educational	educational	ADJ
ftr-465	1390	61	purposes	purpose	NOUN
ftr-465	1390	62	of	of	ADP
ftr-465	1390	63	the	the	DET
ftr-465	1390	64	university	university	NOUN
ftr-465	1390	65	.	.	PUNCT
ftr-465	1391	1	repeating	repeat	VERB
ftr-465	1391	2	the	the	DET
ftr-465	1391	3	example	example	NOUN
ftr-465	1391	4	in	in	ADP
ftr-465	1391	5	the	the	DET
ftr-465	1391	6	regulation	regulation	NOUN
ftr-465	1391	7	that	that	PRON
ftr-465	1391	8	a	a	DET
ftr-465	1391	9	university	university	NOUN
ftr-465	1391	10	radio	radio	NOUN
ftr-465	1391	11	station	station	NOUN
ftr-465	1391	12	is	be	AUX
ftr-465	1391	13	unrelated	unrelated	ADJ
ftr-465	1391	14	if	if	SCONJ
ftr-465	1391	15	operated	operate	VERB
ftr-465	1391	16	in	in	ADP
ftr-465	1391	17	substantially	substantially	ADV
ftr-465	1391	18	the	the	DET
ftr-465	1391	19	same	same	ADJ
ftr-465	1391	20	manner	manner	NOUN
ftr-465	1391	21	as	as	ADP
ftr-465	1391	22	a	a	DET
ftr-465	1391	23	commercial	commercial	ADJ
ftr-465	1391	24	station	station	NOUN
ftr-465	1391	25	,	,	PUNCT
ftr-465	1391	26	the	the	DET
ftr-465	1391	27	court	court	NOUN
ftr-465	1391	28	observed	observe	VERB
ftr-465	1391	29	that	that	SCONJ
ftr-465	1391	30	the	the	DET
ftr-465	1391	31	primary	primary	ADJ
ftr-465	1391	32	purpose	purpose	NOUN
ftr-465	1391	33	of	of	ADP
ftr-465	1391	34	a	a	DET
ftr-465	1391	35	typical	typical	ADJ
ftr-465	1391	36	commercial	commercial	ADJ
ftr-465	1391	37	facility	facility	NOUN
ftr-465	1391	38	is	be	AUX
ftr-465	1391	39	profit.2	profit.2	NOUN
ftr-465	1391	40	9	9	NUM
ftr-465	1391	41	the	the	DET
ftr-465	1391	42	court	court	NOUN
ftr-465	1391	43	examined	examine	VERB
ftr-465	1391	44	the	the	DET
ftr-465	1391	45	programming	programming	NOUN
ftr-465	1391	46	policy	policy	NOUN
ftr-465	1391	47	of	of	ADP
ftr-465	1391	48	the	the	DET
ftr-465	1391	49	television	television	NOUN
ftr-465	1391	50	station	station	NOUN
ftr-465	1391	51	,	,	PUNCT
ftr-465	1391	52	i.e.	i.e.	X
ftr-465	1391	53	,	,	PUNCT
ftr-465	1391	54	the	the	DET
ftr-465	1391	55	selection	selection	NOUN
ftr-465	1391	56	of	of	ADP
ftr-465	1391	57	popular	popular	ADJ
ftr-465	1391	58	entertainment	entertainment	NOUN
ftr-465	1391	59	programs	program	NOUN
ftr-465	1391	60	to	to	PART
ftr-465	1391	61	attract	attract	VERB
ftr-465	1391	62	the	the	DET
ftr-465	1391	63	largest	large	ADJ
ftr-465	1391	64	number	number	NOUN
ftr-465	1391	65	of	of	ADP
ftr-465	1391	66	viewers	viewer	NOUN
ftr-465	1391	67	,	,	PUNCT
ftr-465	1391	68	as	as	ADV
ftr-465	1391	69	well	well	ADV
ftr-465	1391	70	as	as	ADP
ftr-465	1391	71	the	the	DET
ftr-465	1391	72	secondary	secondary	ADJ
ftr-465	1391	73	importance	importance	NOUN
ftr-465	1391	74	of	of	ADP
ftr-465	1391	75	public	public	ADJ
ftr-465	1391	76	affairs	affair	NOUN
ftr-465	1391	77	and	and	CCONJ
ftr-465	1391	78	educational	educational	ADJ
ftr-465	1391	79	programs	program	NOUN
ftr-465	1391	80	,	,	PUNCT
ftr-465	1391	81	to	to	PART
ftr-465	1391	82	support	support	VERB
ftr-465	1391	83	the	the	DET
ftr-465	1391	84	conclusion	conclusion	NOUN
ftr-465	1391	85	that	that	SCONJ
ftr-465	1391	86	the	the	DET
ftr-465	1391	87	station	station	NOUN
ftr-465	1391	88	was	be	AUX
ftr-465	1391	89	being	be	AUX
ftr-465	1391	90	operated	operate	VERB
ftr-465	1391	91	in	in	ADP
ftr-465	1391	92	a	a	DET
ftr-465	1391	93	manner	manner	NOUN
ftr-465	1391	94	to	to	PART
ftr-465	1391	95	maximize	maximize	VERB
ftr-465	1391	96	revenue	revenue	NOUN
ftr-465	1391	97	.	.	PUNCT
ftr-465	1391	98	'	'	PUNCT
ftr-465	1392	1	finding	find	VERB
ftr-465	1392	2	that	that	SCONJ
ftr-465	1392	3	the	the	DET
ftr-465	1392	4	primary	primary	ADJ
ftr-465	1392	5	goal	goal	NOUN
ftr-465	1392	6	of	of	ADP
ftr-465	1392	7	iowa	iowa	PROPN
ftr-465	1392	8	state	state	PROPN
ftr-465	1392	9	's	's	PART
ftr-465	1392	10	woi	woi	PROPN
ftr-465	1392	11	-	-	PUNCT
ftr-465	1392	12	tv	tv	NOUN
ftr-465	1392	13	was	be	AUX
ftr-465	1392	14	revenue	revenue	NOUN
ftr-465	1392	15	maximization	maximization	NOUN
ftr-465	1392	16	,	,	PUNCT
ftr-465	1392	17	the	the	DET
ftr-465	1392	18	court	court	NOUN
ftr-465	1392	19	held	hold	VERB
ftr-465	1392	20	the	the	DET
ftr-465	1392	21	university	university	NOUN
ftr-465	1392	22	's	's	PART
ftr-465	1392	23	television	television	NOUN
ftr-465	1392	24	business	business	NOUN
ftr-465	1392	25	not	not	PART
ftr-465	1392	26	to	to	PART
ftr-465	1392	27	be	be	AUX
ftr-465	1392	28	substantially	substantially	ADV
ftr-465	1392	29	related	relate	VERB
ftr-465	1392	30	to	to	ADP
ftr-465	1392	31	the	the	DET
ftr-465	1392	32	school	school	NOUN
ftr-465	1392	33	's	's	PART
ftr-465	1392	34	exempt	exempt	ADJ
ftr-465	1392	35	purposes	purpose	NOUN
ftr-465	1392	36	.	.	PUNCT
ftr-465	1393	1	"	"	PUNCT
ftr-465	1393	2	"	"	PUNCT
ftr-465	1393	3	typically	typically	ADV
ftr-465	1393	4	,	,	PUNCT
ftr-465	1393	5	the	the	DET
ftr-465	1393	6	issue	issue	NOUN
ftr-465	1393	7	is	be	AUX
ftr-465	1393	8	framed	frame	VERB
ftr-465	1393	9	in	in	ADP
ftr-465	1393	10	the	the	DET
ftr-465	1393	11	manner	manner	NOUN
ftr-465	1393	12	in	in	ADP
ftr-465	1393	13	which	which	PRON
ftr-465	1393	14	the	the	DET
ftr-465	1393	15	seventh	seventh	ADJ
ftr-465	1393	16	circuit	circuit	NOUN
ftr-465	1393	17	put	put	VERB
ftr-465	1393	18	it	it	PRON
ftr-465	1393	19	in	in	ADP
ftr-465	1393	20	illinois	illinois	PROPN
ftr-465	1393	21	association	association	PROPN
ftr-465	1393	22	of	of	ADP
ftr-465	1393	23	professional	professional	ADJ
ftr-465	1393	24	insurance	insurance	NOUN
ftr-465	1393	25	agents	agent	NOUN
ftr-465	1393	26	,	,	PUNCT
ftr-465	1393	27	inc	inc	PROPN
ftr-465	1393	28	.	.	PROPN
ftr-465	1394	1	v.	v.	PROPN
ftr-465	1394	2	commissioner	commissioner	PROPN
ftr-465	1394	3	.	.	PUNCT
ftr-465	1395	1	we	we	PRON
ftr-465	1395	2	must	must	AUX
ftr-465	1395	3	ask	ask	VERB
ftr-465	1395	4	:	:	PUNCT
ftr-465	1395	5	do	do	AUX
ftr-465	1395	6	iapia	iapia	PROPN
ftr-465	1395	7	's	's	PART
ftr-465	1395	8	activities	activity	NOUN
ftr-465	1395	9	in	in	ADP
ftr-465	1395	10	promoting	promote	VERB
ftr-465	1395	11	errors	error	NOUN
ftr-465	1395	12	and	and	CCONJ
ftr-465	1395	13	omissions	omission	NOUN
ftr-465	1395	14	insurance	insurance	NOUN
ftr-465	1395	15	coverage	coverage	NOUN
ftr-465	1395	16	among	among	ADP
ftr-465	1395	17	independent	independent	ADJ
ftr-465	1395	18	insurance	insurance	NOUN
ftr-465	1395	19	agents	agent	NOUN
ftr-465	1395	20	evince	evince	VERB
ftr-465	1395	21	an	an	DET
ftr-465	1395	22	intention	intention	NOUN
ftr-465	1395	23	to	to	PART
ftr-465	1395	24	use	use	VERB
ftr-465	1395	25	that	that	DET
ftr-465	1395	26	promotion	promotion	NOUN
ftr-465	1395	27	of	of	ADP
ftr-465	1395	28	e	e	PROPN
ftr-465	1395	29	&	&	CCONJ
ftr-465	1395	30	0	0	NUM
ftr-465	1395	31	coverage	coverage	NOUN
ftr-465	1395	32	for	for	ADP
ftr-465	1395	33	the	the	DET
ftr-465	1395	34	purpose	purpose	NOUN
ftr-465	1395	35	of	of	ADP
ftr-465	1395	36	contributing	contribute	VERB
ftr-465	1395	37	importantly	importantly	ADV
ftr-465	1395	38	to	to	ADP
ftr-465	1395	39	the	the	DET
ftr-465	1395	40	improvement	improvement	NOUN
ftr-465	1395	41	of	of	ADP
ftr-465	1395	42	conditions	condition	NOUN
ftr-465	1395	43	in	in	ADP
ftr-465	1395	44	a	a	DET
ftr-465	1395	45	particular	particular	ADJ
ftr-465	1395	46	line	line	NOUN
ftr-465	1395	47	of	of	ADP
ftr-465	1395	48	business	business	NOUN
ftr-465	1395	49	,	,	PUNCT
ftr-465	1395	50	or	or	CCONJ
ftr-465	1395	51	do	do	VERB
ftr-465	1395	52	its	its	PRON
ftr-465	1395	53	activities	activity	NOUN
ftr-465	1395	54	in	in	ADP
ftr-465	1395	55	promoting	promote	VERB
ftr-465	1395	56	coverage	coverage	NOUN
ftr-465	1395	57	indicate	indicate	VERB
ftr-465	1395	58	that	that	SCONJ
ftr-465	1395	59	any	any	DET
ftr-465	1395	60	exempt	exempt	ADJ
ftr-465	1395	61	function	function	NOUN
ftr-465	1395	62	which	which	PRON
ftr-465	1395	63	is	be	AUX
ftr-465	1395	64	served	serve	VERB
ftr-465	1395	65	is	be	AUX
ftr-465	1395	66	incidental	incidental	ADJ
ftr-465	1395	67	to	to	ADP
ftr-465	1395	68	its	its	PRON
ftr-465	1395	69	purpose	purpose	NOUN
ftr-465	1395	70	of	of	ADP
ftr-465	1395	71	raising	raise	VERB
ftr-465	1395	72	revenue	revenue	NOUN
ftr-465	1395	73	?	?	PUNCT
ftr-465	1395	74	'	'	PUNCT
ftr-465	1395	75	217	217	NUM
ftr-465	1395	76	.	.	PUNCT
ftr-465	1396	1	see	see	VERB
ftr-465	1396	2	regs	reg	NOUN
ftr-465	1396	3	.	.	PUNCT
ftr-465	1397	1	§	§	PROPN
ftr-465	1397	2	1.513	1.513	NUM
ftr-465	1397	3	-	-	SYM
ftr-465	1397	4	1(d	1(d	NUM
ftr-465	1397	5	)	)	PUNCT
ftr-465	1397	6	.	.	PUNCT
ftr-465	1398	1	218	218	NUM
ftr-465	1398	2	.	.	X
ftr-465	1399	1	500	500	NUM
ftr-465	1399	2	f.2d	f.2d	ADP
ftr-465	1399	3	508	508	NUM
ftr-465	1399	4	(	(	PUNCT
ftr-465	1399	5	ct	ct	PROPN
ftr-465	1399	6	.	.	PUNCT
ftr-465	1399	7	cl	cl	NOUN
ftr-465	1399	8	.	.	PUNCT
ftr-465	1399	9	1974	1974	NUM
ftr-465	1399	10	)	)	PUNCT
ftr-465	1399	11	.	.	PUNCT
ftr-465	1400	1	219	219	NUM
ftr-465	1400	2	.	.	PUNCT
ftr-465	1401	1	i	i	PRON
ftr-465	1401	2	d.	d.	PROPN
ftr-465	1401	3	at	at	ADP
ftr-465	1401	4	517	517	NUM
ftr-465	1401	5	.	.	NOUN
ftr-465	1401	6	220	220	NUM
ftr-465	1401	7	.	.	PUNCT
ftr-465	1402	1	i	i	PRON
ftr-465	1402	2	d.	d.	PROPN
ftr-465	1402	3	at	at	ADP
ftr-465	1402	4	518	518	NUM
ftr-465	1402	5	-	-	SYM
ftr-465	1402	6	20	20	NUM
ftr-465	1402	7	.	.	PUNCT
ftr-465	1402	8	221	221	NUM
ftr-465	1402	9	.	.	PUNCT
ftr-465	1403	1	i	i	PRON
ftr-465	1403	2	d.	d.	PROPN
ftr-465	1403	3	at	at	ADP
ftr-465	1403	4	520	520	NUM
ftr-465	1403	5	.	.	PUNCT
ftr-465	1403	6	222	222	NUM
ftr-465	1403	7	.	.	PUNCT
ftr-465	1404	1	illinois	illinois	PROPN
ftr-465	1404	2	ass'n	ass'n	PROPN
ftr-465	1404	3	of	of	ADP
ftr-465	1404	4	professional	professional	ADJ
ftr-465	1404	5	ins	in	NOUN
ftr-465	1404	6	.	.	PUNCT
ftr-465	1405	1	agents	agent	NOUN
ftr-465	1405	2	v.	v.	ADP
ftr-465	1405	3	commissioner	commissioner	PROPN
ftr-465	1405	4	,	,	PUNCT
ftr-465	1405	5	801	801	NUM
ftr-465	1405	6	f.2d	f.2d	ADP
ftr-465	1405	7	987	987	NUM
ftr-465	1405	8	,	,	PUNCT
ftr-465	1405	9	994	994	NUM
ftr-465	1405	10	(	(	PUNCT
ftr-465	1405	11	7th	7th	ADJ
ftr-465	1405	12	cir	cir	NOUN
ftr-465	1405	13	.	.	PUNCT
ftr-465	1405	14	1986	1986	NUM
ftr-465	1405	15	)	)	PUNCT
ftr-465	1405	16	;	;	PUNCT
ftr-465	1405	17	see	see	VERB
ftr-465	1405	18	also	also	ADV
ftr-465	1405	19	independent	independent	ADJ
ftr-465	1405	20	ins	in	NOUN
ftr-465	1405	21	.	.	PUNCT
ftr-465	1406	1	agents	agents	PROPN
ftr-465	1406	2	,	,	PUNCT
ftr-465	1406	3	inc	inc	PROPN
ftr-465	1406	4	.	.	PROPN
ftr-465	1407	1	v.	v.	PROPN
ftr-465	1407	2	commissioner	commissioner	PROPN
ftr-465	1407	3	,	,	PUNCT
ftr-465	1407	4	998	998	NUM
ftr-465	1407	5	f.2d	f.2d	NOUN
ftr-465	1407	6	898	898	NUM
ftr-465	1407	7	.	.	PUNCT
ftr-465	1408	1	902	902	NUM
ftr-465	1408	2	(	(	PUNCT
ftr-465	1408	3	lth	lth	PROPN
ftr-465	1408	4	cir	cir	PROPN
ftr-465	1408	5	.	.	PROPN
ftr-465	1408	6	1993	1993	NUM
ftr-465	1408	7	)	)	PUNCT
ftr-465	1408	8	(	(	PUNCT
ftr-465	1408	9	"	"	PUNCT
ftr-465	1408	10	iiah	iiah	NOUN
ftr-465	1408	11	's	's	PART
ftr-465	1408	12	conduct	conduct	NOUN
ftr-465	1408	13	does	do	AUX
ftr-465	1408	14	not	not	PART
ftr-465	1408	15	evince	evince	VERB
ftr-465	1408	16	an	an	DET
ftr-465	1408	17	intention	intention	NOUN
ftr-465	1408	18	to	to	PART
ftr-465	1408	19	use	use	VERB
ftr-465	1408	20	its	its	PRON
ftr-465	1408	21	public	public	ADJ
ftr-465	1408	22	insurance	insurance	NOUN
ftr-465	1408	23	activities	activity	NOUN
ftr-465	1408	24	to	to	PART
ftr-465	1408	25	contribute	contribute	VERB
ftr-465	1408	26	importantly	importantly	ADV
ftr-465	1408	27	to	to	ADP
ftr-465	1408	28	the	the	DET
ftr-465	1408	29	improvement	improvement	NOUN
ftr-465	1408	30	of	of	ADP
ftr-465	1408	31	conditions	condition	NOUN
ftr-465	1408	32	in	in	ADP
ftr-465	1408	33	the	the	DET
ftr-465	1408	34	insurance	insurance	NOUN
ftr-465	1408	35	business	business	NOUN
ftr-465	1408	36	or	or	CCONJ
ftr-465	1408	37	to	to	PART
ftr-465	1408	38	further	further	VERB
ftr-465	1408	39	its	its	PRON
ftr-465	1408	40	exempt	exempt	ADJ
ftr-465	1408	41	purposes	purpose	NOUN
ftr-465	1408	42	.	.	PUNCT
ftr-465	1409	1	instead	instead	ADV
ftr-465	1409	2	,	,	PUNCT
ftr-465	1409	3	its	its	PRON
ftr-465	1409	4	conduct	conduct	NOUN
ftr-465	1409	5	indicates	indicate	VERB
ftr-465	1409	6	that	that	SCONJ
ftr-465	1409	7	raising	raise	VERB
ftr-465	1409	8	revenue	revenue	NOUN
ftr-465	1409	9	was	be	AUX
ftr-465	1409	10	its	its	PRON
ftr-465	1409	11	primary	primary	ADJ
ftr-465	1409	12	concern	concern	NOUN
ftr-465	1409	13	.	.	PUNCT
ftr-465	1409	14	"	"	PUNCT
ftr-465	1409	15	)	)	PUNCT
ftr-465	1409	16	.	.	PUNCT
ftr-465	1410	1	19961	19961	NUM
ftr-465	1410	2	florida	florida	PROPN
ftr-465	1410	3	tax	tax	NOUN
ftr-465	1410	4	review	review	NOUN
ftr-465	1410	5	if	if	SCONJ
ftr-465	1410	6	the	the	DET
ftr-465	1410	7	parties	party	NOUN
ftr-465	1410	8	have	have	AUX
ftr-465	1410	9	stipulated	stipulate	VERB
ftr-465	1410	10	that	that	SCONJ
ftr-465	1410	11	the	the	DET
ftr-465	1410	12	activity	activity	NOUN
ftr-465	1410	13	in	in	ADP
ftr-465	1410	14	question	question	NOUN
ftr-465	1410	15	constitutes	constitute	VERB
ftr-465	1410	16	a	a	DET
ftr-465	1410	17	trade	trade	NOUN
ftr-465	1410	18	or	or	CCONJ
ftr-465	1410	19	business	business	NOUN
ftr-465	1410	20	,	,	PUNCT
ftr-465	1410	21	courts	court	NOUN
ftr-465	1410	22	generally	generally	ADV
ftr-465	1410	23	approach	approach	VERB
ftr-465	1410	24	the	the	DET
ftr-465	1410	25	related	relate	VERB
ftr-465	1410	26	versus	versus	ADP
ftr-465	1410	27	unrelated	unrelated	ADJ
ftr-465	1410	28	issue	issue	NOUN
ftr-465	1410	29	by	by	ADP
ftr-465	1410	30	first	first	ADV
ftr-465	1410	31	identifying	identify	VERB
ftr-465	1410	32	the	the	DET
ftr-465	1410	33	exempt	exempt	ADJ
ftr-465	1410	34	purposes	purpose	NOUN
ftr-465	1410	35	of	of	ADP
ftr-465	1410	36	the	the	DET
ftr-465	1410	37	organization	organization	NOUN
ftr-465	1410	38	and	and	CCONJ
ftr-465	1410	39	then	then	ADV
ftr-465	1410	40	by	by	ADP
ftr-465	1410	41	deciding	decide	VERB
ftr-465	1410	42	whether	whether	SCONJ
ftr-465	1410	43	the	the	DET
ftr-465	1410	44	manner	manner	NOUN
ftr-465	1410	45	in	in	ADP
ftr-465	1410	46	which	which	PRON
ftr-465	1410	47	the	the	DET
ftr-465	1410	48	activity	activity	NOUN
ftr-465	1410	49	in	in	ADP
ftr-465	1410	50	question	question	NOUN
ftr-465	1410	51	is	be	AUX
ftr-465	1410	52	conducted	conduct	VERB
ftr-465	1410	53	contributes	contribute	VERB
ftr-465	1410	54	importantly	importantly	ADV
ftr-465	1410	55	(	(	PUNCT
ftr-465	1410	56	or	or	CCONJ
ftr-465	1410	57	in	in	ADP
ftr-465	1410	58	terms	term	NOUN
ftr-465	1410	59	of	of	ADP
ftr-465	1410	60	the	the	DET
ftr-465	1410	61	1958	1958	NUM
ftr-465	1410	62	regulations	regulation	NOUN
ftr-465	1410	63	,	,	PUNCT
ftr-465	1410	64	evidences	evidence	VERB
ftr-465	1410	65	an	an	DET
ftr-465	1410	66	intention	intention	NOUN
ftr-465	1410	67	to	to	PART
ftr-465	1410	68	contribute	contribute	VERB
ftr-465	1410	69	importantly	importantly	ADV
ftr-465	1410	70	)	)	PUNCT
ftr-465	1410	71	to	to	ADP
ftr-465	1410	72	the	the	DET
ftr-465	1410	73	accomplishment	accomplishment	NOUN
ftr-465	1410	74	of	of	ADP
ftr-465	1410	75	those	those	DET
ftr-465	1410	76	purposes	purpose	NOUN
ftr-465	1410	77	.	.	PUNCT
ftr-465	1411	1	if	if	SCONJ
ftr-465	1411	2	the	the	DET
ftr-465	1411	3	court	court	NOUN
ftr-465	1411	4	finds	find	VERB
ftr-465	1411	5	lacking	lack	VERB
ftr-465	1411	6	the	the	DET
ftr-465	1411	7	necessary	necessary	ADJ
ftr-465	1411	8	causal	causal	ADJ
ftr-465	1411	9	relationship	relationship	NOUN
ftr-465	1411	10	between	between	ADP
ftr-465	1411	11	the	the	DET
ftr-465	1411	12	conduct	conduct	NOUN
ftr-465	1411	13	of	of	ADP
ftr-465	1411	14	the	the	DET
ftr-465	1411	15	business	business	NOUN
ftr-465	1411	16	and	and	CCONJ
ftr-465	1411	17	the	the	DET
ftr-465	1411	18	accomplishment	accomplishment	NOUN
ftr-465	1411	19	of	of	ADP
ftr-465	1411	20	the	the	DET
ftr-465	1411	21	exempt	exempt	ADJ
ftr-465	1411	22	purposes	purpose	NOUN
ftr-465	1411	23	,	,	PUNCT
ftr-465	1411	24	only	only	ADV
ftr-465	1411	25	then	then	ADV
ftr-465	1411	26	is	be	AUX
ftr-465	1411	27	the	the	DET
ftr-465	1411	28	conclusion	conclusion	NOUN
ftr-465	1411	29	reached	reach	VERB
ftr-465	1411	30	that	that	SCONJ
ftr-465	1411	31	the	the	DET
ftr-465	1411	32	activity	activity	NOUN
ftr-465	1411	33	is	be	AUX
ftr-465	1411	34	being	be	AUX
ftr-465	1411	35	operated	operate	VERB
ftr-465	1411	36	in	in	ADP
ftr-465	1411	37	a	a	DET
ftr-465	1411	38	manner	manner	NOUN
ftr-465	1411	39	primarily	primarily	ADV
ftr-465	1411	40	to	to	PART
ftr-465	1411	41	raise	raise	VERB
ftr-465	1411	42	revenue	revenue	NOUN
ftr-465	1411	43	and	and	CCONJ
ftr-465	1411	44	therefore	therefore	ADV
ftr-465	1411	45	the	the	DET
ftr-465	1411	46	principal	principal	ADJ
ftr-465	1411	47	underlying	underlying	ADJ
ftr-465	1411	48	motive	motive	NOUN
ftr-465	1411	49	is	be	AUX
ftr-465	1411	50	profit	profit	NOUN
ftr-465	1411	51	.	.	PUNCT
ftr-465	1412	1	the	the	DET
ftr-465	1412	2	finding	finding	NOUN
ftr-465	1412	3	of	of	ADP
ftr-465	1412	4	a	a	DET
ftr-465	1412	5	primary	primary	ADJ
ftr-465	1412	6	profit	profit	NOUN
ftr-465	1412	7	motive	motive	NOUN
ftr-465	1412	8	is	be	AUX
ftr-465	1412	9	the	the	DET
ftr-465	1412	10	final	final	ADJ
ftr-465	1412	11	step	step	NOUN
ftr-465	1412	12	in	in	ADP
ftr-465	1412	13	the	the	DET
ftr-465	1412	14	analysis.2	analysis.2	ADJ
ftr-465	1412	15	23	23	NUM
ftr-465	1412	16	there	there	PRON
ftr-465	1412	17	is	be	VERB
ftr-465	1412	18	a	a	DET
ftr-465	1412	19	certain	certain	ADJ
ftr-465	1412	20	logic	logic	NOUN
ftr-465	1412	21	to	to	ADP
ftr-465	1412	22	the	the	DET
ftr-465	1412	23	proposition	proposition	NOUN
ftr-465	1412	24	that	that	SCONJ
ftr-465	1412	25	an	an	DET
ftr-465	1412	26	activity	activity	NOUN
ftr-465	1412	27	's	's	PART
ftr-465	1412	28	principal	principal	ADJ
ftr-465	1412	29	purpose	purpose	NOUN
ftr-465	1412	30	must	must	AUX
ftr-465	1412	31	either	either	CCONJ
ftr-465	1412	32	be	be	AUX
ftr-465	1412	33	to	to	PART
ftr-465	1412	34	further	further	VERB
ftr-465	1412	35	directly	directly	ADV
ftr-465	1412	36	the	the	DET
ftr-465	1412	37	organization	organization	NOUN
ftr-465	1412	38	's	's	PART
ftr-465	1412	39	exempt	exempt	ADJ
ftr-465	1412	40	purposes	purpose	NOUN
ftr-465	1412	41	,	,	PUNCT
ftr-465	1412	42	in	in	ADP
ftr-465	1412	43	which	which	DET
ftr-465	1412	44	case	case	NOUN
ftr-465	1412	45	it	it	PRON
ftr-465	1412	46	constitutes	constitute	VERB
ftr-465	1412	47	a	a	DET
ftr-465	1412	48	related	related	ADJ
ftr-465	1412	49	business	business	NOUN
ftr-465	1412	50	,	,	PUNCT
ftr-465	1412	51	or	or	CCONJ
ftr-465	1412	52	the	the	DET
ftr-465	1412	53	primary	primary	ADJ
ftr-465	1412	54	motive	motive	NOUN
ftr-465	1412	55	is	be	AUX
ftr-465	1412	56	profit	profit	NOUN
ftr-465	1412	57	,	,	PUNCT
ftr-465	1412	58	in	in	ADP
ftr-465	1412	59	which	which	DET
ftr-465	1412	60	case	case	NOUN
ftr-465	1412	61	the	the	DET
ftr-465	1412	62	activity	activity	NOUN
ftr-465	1412	63	is	be	AUX
ftr-465	1412	64	unrelated	unrelated	ADJ
ftr-465	1412	65	.	.	PUNCT
ftr-465	1413	1	one	one	PRON
ftr-465	1413	2	would	would	AUX
ftr-465	1413	3	have	have	AUX
ftr-465	1413	4	thought	think	VERB
ftr-465	1413	5	that	that	SCONJ
ftr-465	1413	6	it	it	PRON
ftr-465	1413	7	follows	follow	VERB
ftr-465	1413	8	from	from	ADP
ftr-465	1413	9	this	this	DET
ftr-465	1413	10	proposition	proposition	NOUN
ftr-465	1413	11	that	that	SCONJ
ftr-465	1413	12	every	every	DET
ftr-465	1413	13	unrelated	unrelated	ADJ
ftr-465	1413	14	trade	trade	NOUN
ftr-465	1413	15	or	or	CCONJ
ftr-465	1413	16	business	business	NOUN
ftr-465	1413	17	is	be	AUX
ftr-465	1413	18	primarily	primarily	ADV
ftr-465	1413	19	motivated	motivate	VERB
ftr-465	1413	20	by	by	ADP
ftr-465	1413	21	profit	profit	NOUN
ftr-465	1413	22	.	.	PUNCT
ftr-465	1414	1	apparently	apparently	ADV
ftr-465	1414	2	there	there	PRON
ftr-465	1414	3	is	be	VERB
ftr-465	1414	4	an	an	DET
ftr-465	1414	5	exception	exception	NOUN
ftr-465	1414	6	to	to	ADP
ftr-465	1414	7	every	every	DET
ftr-465	1414	8	proposition	proposition	NOUN
ftr-465	1414	9	.	.	PUNCT
ftr-465	1415	1	in	in	ADP
ftr-465	1415	2	west	west	PROPN
ftr-465	1415	3	virginia	virginia	PROPN
ftr-465	1415	4	state	state	PROPN
ftr-465	1415	5	medical	medical	ADJ
ftr-465	1415	6	ass'n	ass'n	PROPN
ftr-465	1415	7	v.	v.	PROPN
ftr-465	1415	8	commissioner	commissioner	NOUN
ftr-465	1415	9	,	,	PUNCT
ftr-465	1415	10	882	882	NUM
ftr-465	1415	11	f.2d	f.2d	SYM
ftr-465	1415	12	123	123	NUM
ftr-465	1415	13	(	(	PUNCT
ftr-465	1415	14	4th	4th	ADJ
ftr-465	1415	15	cir	cir	NOUN
ftr-465	1415	16	.	.	PROPN
ftr-465	1415	17	1989	1989	NUM
ftr-465	1415	18	)	)	PUNCT
ftr-465	1415	19	,	,	PUNCT
ftr-465	1415	20	a	a	DET
ftr-465	1415	21	medical	medical	ADJ
ftr-465	1415	22	association	association	NOUN
ftr-465	1415	23	incurred	incur	VERB
ftr-465	1415	24	an	an	DET
ftr-465	1415	25	excess	excess	NOUN
ftr-465	1415	26	of	of	ADP
ftr-465	1415	27	direct	direct	ADJ
ftr-465	1415	28	advertising	advertising	NOUN
ftr-465	1415	29	costs	cost	NOUN
ftr-465	1415	30	over	over	ADP
ftr-465	1415	31	advertising	advertising	NOUN
ftr-465	1415	32	revenue	revenue	NOUN
ftr-465	1415	33	for	for	ADP
ftr-465	1415	34	21	21	NUM
ftr-465	1415	35	consecutive	consecutive	ADJ
ftr-465	1415	36	years	year	NOUN
ftr-465	1415	37	in	in	ADP
ftr-465	1415	38	connection	connection	NOUN
ftr-465	1415	39	with	with	ADP
ftr-465	1415	40	its	its	PRON
ftr-465	1415	41	monthly	monthly	ADJ
ftr-465	1415	42	medical	medical	ADJ
ftr-465	1415	43	journal	journal	NOUN
ftr-465	1415	44	.	.	PUNCT
ftr-465	1416	1	i	i	PRON
ftr-465	1416	2	d.	d.	PROPN
ftr-465	1416	3	at	at	ADP
ftr-465	1416	4	125	125	NUM
ftr-465	1416	5	.	.	PUNCT
ftr-465	1417	1	it	it	PRON
ftr-465	1417	2	was	be	AUX
ftr-465	1417	3	not	not	PART
ftr-465	1417	4	disputed	dispute	VERB
ftr-465	1417	5	that	that	SCONJ
ftr-465	1417	6	the	the	DET
ftr-465	1417	7	advertising	advertising	NOUN
ftr-465	1417	8	activity	activity	NOUN
ftr-465	1417	9	was	be	AUX
ftr-465	1417	10	not	not	PART
ftr-465	1417	11	substantially	substantially	ADV
ftr-465	1417	12	related	relate	VERB
ftr-465	1417	13	to	to	ADP
ftr-465	1417	14	the	the	DET
ftr-465	1417	15	association	association	NOUN
ftr-465	1417	16	's	's	PART
ftr-465	1417	17	exempt	exempt	ADJ
ftr-465	1417	18	purpose	purpose	NOUN
ftr-465	1417	19	.	.	PUNCT
ftr-465	1418	1	i	i	PRON
ftr-465	1418	2	d.	d.	PROPN
ftr-465	1418	3	at	at	ADP
ftr-465	1418	4	124	124	NUM
ftr-465	1418	5	.	.	PUNCT
ftr-465	1419	1	since	since	SCONJ
ftr-465	1419	2	the	the	DET
ftr-465	1419	3	court	court	NOUN
ftr-465	1419	4	concluded	conclude	VERB
ftr-465	1419	5	that	that	SCONJ
ftr-465	1419	6	the	the	DET
ftr-465	1419	7	advertising	advertising	NOUN
ftr-465	1419	8	activity	activity	NOUN
ftr-465	1419	9	losses	loss	NOUN
ftr-465	1419	10	evidenced	evidence	VERB
ftr-465	1419	11	a	a	DET
ftr-465	1419	12	lack	lack	NOUN
ftr-465	1419	13	of	of	ADP
ftr-465	1419	14	profit	profit	NOUN
ftr-465	1419	15	motive	motive	NOUN
ftr-465	1419	16	,	,	PUNCT
ftr-465	1419	17	the	the	DET
ftr-465	1419	18	losses	loss	NOUN
ftr-465	1419	19	could	could	AUX
ftr-465	1419	20	not	not	PART
ftr-465	1419	21	offset	offset	VERB
ftr-465	1419	22	the	the	DET
ftr-465	1419	23	income	income	NOUN
ftr-465	1419	24	from	from	ADP
ftr-465	1419	25	another	another	DET
ftr-465	1419	26	unrelated	unrelated	ADJ
ftr-465	1419	27	activity	activity	NOUN
ftr-465	1419	28	.	.	PUNCT
ftr-465	1420	1	i	i	PRON
ftr-465	1420	2	d.	d.	PROPN
ftr-465	1420	3	at	at	ADP
ftr-465	1420	4	125	125	NUM
ftr-465	1420	5	.	.	PUNCT
ftr-465	1421	1	why	why	SCONJ
ftr-465	1421	2	,	,	PUNCT
ftr-465	1421	3	then	then	ADV
ftr-465	1421	4	,	,	PUNCT
ftr-465	1421	5	did	do	AUX
ftr-465	1421	6	the	the	DET
ftr-465	1421	7	medical	medical	ADJ
ftr-465	1421	8	association	association	PROPN
ftr-465	1421	9	continue	continue	VERB
ftr-465	1421	10	to	to	PART
ftr-465	1421	11	sell	sell	VERB
ftr-465	1421	12	advertising	advertising	NOUN
ftr-465	1421	13	space	space	NOUN
ftr-465	1421	14	?	?	PUNCT
ftr-465	1422	1	perhaps	perhaps	ADV
ftr-465	1422	2	the	the	DET
ftr-465	1422	3	association	association	NOUN
ftr-465	1422	4	thought	think	VERB
ftr-465	1422	5	that	that	SCONJ
ftr-465	1422	6	the	the	DET
ftr-465	1422	7	advertising	advertising	NOUN
ftr-465	1422	8	directly	directly	ADV
ftr-465	1422	9	furthered	further	VERB
ftr-465	1422	10	its	its	PRON
ftr-465	1422	11	exempt	exempt	ADJ
ftr-465	1422	12	purposes	purpose	NOUN
ftr-465	1422	13	or	or	CCONJ
ftr-465	1422	14	that	that	SCONJ
ftr-465	1422	15	the	the	DET
ftr-465	1422	16	readership	readership	NOUN
ftr-465	1422	17	of	of	ADP
ftr-465	1422	18	the	the	DET
ftr-465	1422	19	journal	journal	NOUN
ftr-465	1422	20	would	would	AUX
ftr-465	1422	21	diminish	diminish	VERB
ftr-465	1422	22	without	without	ADP
ftr-465	1422	23	advertising	advertising	NOUN
ftr-465	1422	24	,	,	PUNCT
ftr-465	1422	25	i.e.	i.e.	X
ftr-465	1422	26	,	,	PUNCT
ftr-465	1422	27	that	that	SCONJ
ftr-465	1422	28	it	it	PRON
ftr-465	1422	29	was	be	AUX
ftr-465	1422	30	related	related	ADJ
ftr-465	1422	31	activity	activity	NOUN
ftr-465	1422	32	.	.	PUNCT
ftr-465	1423	1	perhaps	perhaps	ADV
ftr-465	1423	2	hope	hope	VERB
ftr-465	1423	3	springs	spring	NOUN
ftr-465	1423	4	eternal	eternal	ADJ
ftr-465	1423	5	and	and	CCONJ
ftr-465	1423	6	the	the	DET
ftr-465	1423	7	association	association	NOUN
ftr-465	1423	8	thought	think	VERB
ftr-465	1423	9	that	that	SCONJ
ftr-465	1423	10	the	the	DET
ftr-465	1423	11	advertising	advertising	NOUN
ftr-465	1423	12	might	might	AUX
ftr-465	1423	13	eventually	eventually	ADV
ftr-465	1423	14	make	make	VERB
ftr-465	1423	15	a	a	DET
ftr-465	1423	16	profit	profit	NOUN
ftr-465	1423	17	.	.	PUNCT
ftr-465	1424	1	or	or	CCONJ
ftr-465	1424	2	perhaps	perhaps	ADV
ftr-465	1424	3	the	the	DET
ftr-465	1424	4	association	association	NOUN
ftr-465	1424	5	never	never	ADV
ftr-465	1424	6	gave	give	VERB
ftr-465	1424	7	the	the	DET
ftr-465	1424	8	matter	matter	NOUN
ftr-465	1424	9	much	much	ADJ
ftr-465	1424	10	thought	think	VERB
ftr-465	1424	11	one	one	NUM
ftr-465	1424	12	way	way	NOUN
ftr-465	1424	13	or	or	CCONJ
ftr-465	1424	14	the	the	DET
ftr-465	1424	15	other	other	ADJ
ftr-465	1424	16	.	.	PUNCT
ftr-465	1425	1	conversely	conversely	ADV
ftr-465	1425	2	,	,	PUNCT
ftr-465	1425	3	one	one	PRON
ftr-465	1425	4	would	would	AUX
ftr-465	1425	5	have	have	AUX
ftr-465	1425	6	thought	think	VERB
ftr-465	1425	7	that	that	SCONJ
ftr-465	1425	8	it	it	PRON
ftr-465	1425	9	follows	follow	VERB
ftr-465	1425	10	from	from	ADP
ftr-465	1425	11	the	the	DET
ftr-465	1425	12	main	main	ADJ
ftr-465	1425	13	proposition	proposition	NOUN
ftr-465	1425	14	that	that	SCONJ
ftr-465	1425	15	an	an	DET
ftr-465	1425	16	activity	activity	NOUN
ftr-465	1425	17	primarily	primarily	ADV
ftr-465	1425	18	motivated	motivate	VERB
ftr-465	1425	19	by	by	ADP
ftr-465	1425	20	profit	profit	NOUN
ftr-465	1425	21	can	can	AUX
ftr-465	1425	22	not	not	PART
ftr-465	1425	23	be	be	AUX
ftr-465	1425	24	a	a	DET
ftr-465	1425	25	related	related	ADJ
ftr-465	1425	26	trade	trade	NOUN
ftr-465	1425	27	or	or	CCONJ
ftr-465	1425	28	business	business	NOUN
ftr-465	1425	29	.	.	PUNCT
ftr-465	1426	1	professor	professor	NOUN
ftr-465	1426	2	kaplan	kaplan	PROPN
ftr-465	1426	3	suggests	suggest	VERB
ftr-465	1426	4	that	that	SCONJ
ftr-465	1426	5	this	this	PRON
ftr-465	1426	6	may	may	AUX
ftr-465	1426	7	not	not	PART
ftr-465	1426	8	be	be	AUX
ftr-465	1426	9	the	the	DET
ftr-465	1426	10	case	case	NOUN
ftr-465	1426	11	.	.	PUNCT
ftr-465	1427	1	see	see	VERB
ftr-465	1427	2	kaplan	kaplan	PROPN
ftr-465	1427	3	,	,	PUNCT
ftr-465	1427	4	supra	supra	PROPN
ftr-465	1427	5	note	note	PROPN
ftr-465	1427	6	62	62	NUM
ftr-465	1427	7	,	,	PUNCT
ftr-465	1427	8	at	at	ADP
ftr-465	1427	9	1451	1451	NUM
ftr-465	1427	10	.	.	PUNCT
ftr-465	1428	1	he	he	PRON
ftr-465	1428	2	speculates	speculate	VERB
ftr-465	1428	3	that	that	SCONJ
ftr-465	1428	4	iowa	iowa	PROPN
ftr-465	1428	5	state	state	PROPN
ftr-465	1428	6	university	university	PROPN
ftr-465	1428	7	of	of	ADP
ftr-465	1428	8	services	service	NOUN
ftr-465	1428	9	and	and	CCONJ
ftr-465	1428	10	technology	technology	NOUN
ftr-465	1428	11	might	might	AUX
ftr-465	1428	12	have	have	AUX
ftr-465	1428	13	been	be	AUX
ftr-465	1428	14	decided	decide	VERB
ftr-465	1428	15	in	in	ADP
ftr-465	1428	16	favor	favor	NOUN
ftr-465	1428	17	of	of	ADP
ftr-465	1428	18	the	the	DET
ftr-465	1428	19	taxpayer	taxpayer	NOUN
ftr-465	1428	20	if	if	SCONJ
ftr-465	1428	21	the	the	DET
ftr-465	1428	22	1967	1967	NUM
ftr-465	1428	23	regulations	regulation	NOUN
ftr-465	1428	24	had	have	AUX
ftr-465	1428	25	been	be	AUX
ftr-465	1428	26	applicable	applicable	ADJ
ftr-465	1428	27	,	,	PUNCT
ftr-465	1428	28	i.e.	i.e.	X
ftr-465	1428	29	,	,	PUNCT
ftr-465	1428	30	the	the	DET
ftr-465	1428	31	university	university	NOUN
ftr-465	1428	32	tv	tv	NOUN
ftr-465	1428	33	station	station	NOUN
ftr-465	1428	34	contributed	contribute	VERB
ftr-465	1428	35	importantly	importantly	ADV
ftr-465	1428	36	to	to	ADP
ftr-465	1428	37	the	the	DET
ftr-465	1428	38	educational	educational	ADJ
ftr-465	1428	39	purposes	purpose	NOUN
ftr-465	1428	40	of	of	ADP
ftr-465	1428	41	the	the	DET
ftr-465	1428	42	university	university	NOUN
ftr-465	1428	43	notwithstanding	notwithstanding	ADP
ftr-465	1428	44	its	its	PRON
ftr-465	1428	45	primary	primary	ADJ
ftr-465	1428	46	purpose	purpose	NOUN
ftr-465	1428	47	to	to	PART
ftr-465	1428	48	make	make	VERB
ftr-465	1428	49	profit	profit	NOUN
ftr-465	1428	50	.	.	PUNCT
ftr-465	1429	1	kaplan	kaplan	PROPN
ftr-465	1429	2	,	,	PUNCT
ftr-465	1429	3	supra	supra	PROPN
ftr-465	1429	4	note	note	PROPN
ftr-465	1429	5	62	62	NUM
ftr-465	1429	6	,	,	PUNCT
ftr-465	1429	7	at	at	ADP
ftr-465	1429	8	1451	1451	NUM
ftr-465	1429	9	-	-	SYM
ftr-465	1429	10	52	52	NUM
ftr-465	1429	11	.	.	PUNCT
ftr-465	1430	1	with	with	ADP
ftr-465	1430	2	the	the	DET
ftr-465	1430	3	supreme	supreme	PROPN
ftr-465	1430	4	court	court	PROPN
ftr-465	1430	5	,	,	PUNCT
ftr-465	1430	6	in	in	ADP
ftr-465	1430	7	american	american	PROPN
ftr-465	1430	8	college	college	PROPN
ftr-465	1430	9	of	of	ADP
ftr-465	1430	10	physicians	physician	NOUN
ftr-465	1430	11	,	,	PUNCT
ftr-465	1430	12	continuing	continue	VERB
ftr-465	1430	13	to	to	PART
ftr-465	1430	14	interject	interject	VERB
ftr-465	1430	15	motive	motive	NOUN
ftr-465	1430	16	into	into	ADP
ftr-465	1430	17	the	the	DET
ftr-465	1430	18	resolution	resolution	NOUN
ftr-465	1430	19	of	of	ADP
ftr-465	1430	20	the	the	DET
ftr-465	1430	21	related	relate	VERB
ftr-465	1430	22	versus	versus	ADP
ftr-465	1430	23	unrelated	unrelated	ADJ
ftr-465	1430	24	issue	issue	NOUN
ftr-465	1430	25	,	,	PUNCT
ftr-465	1430	26	it	it	PRON
ftr-465	1430	27	appears	appear	VERB
ftr-465	1430	28	unlikely	unlikely	ADJ
ftr-465	1430	29	that	that	SCONJ
ftr-465	1430	30	a	a	DET
ftr-465	1430	31	court	court	NOUN
ftr-465	1430	32	would	would	AUX
ftr-465	1430	33	conclude	conclude	VERB
ftr-465	1430	34	that	that	SCONJ
ftr-465	1430	35	an	an	DET
ftr-465	1430	36	activity	activity	NOUN
ftr-465	1430	37	was	be	AUX
ftr-465	1430	38	primarily	primarily	ADV
ftr-465	1430	39	motivated	motivate	VERB
ftr-465	1430	40	by	by	ADP
ftr-465	1430	41	profit	profit	NOUN
ftr-465	1430	42	,	,	PUNCT
ftr-465	1430	43	yet	yet	CCONJ
ftr-465	1430	44	contributed	contribute	VERB
ftr-465	1430	45	importantly	importantly	ADV
ftr-465	1430	46	to	to	ADP
ftr-465	1430	47	the	the	DET
ftr-465	1430	48	organization	organization	NOUN
ftr-465	1430	49	's	's	PART
ftr-465	1430	50	exempt	exempt	ADJ
ftr-465	1430	51	purposes	purpose	NOUN
ftr-465	1430	52	.	.	PUNCT
ftr-465	1431	1	see	see	VERB
ftr-465	1431	2	the	the	DET
ftr-465	1431	3	macaroni	macaroni	NOUN
ftr-465	1431	4	monopoly	monopoly	NOUN
ftr-465	1431	5	,	,	PUNCT
ftr-465	1431	6	supra	supra	PROPN
ftr-465	1431	7	note	note	NOUN
ftr-465	1431	8	60	60	NUM
ftr-465	1431	9	,	,	PUNCT
ftr-465	1431	10	at	at	ADP
ftr-465	1431	11	1289	1289	NUM
ftr-465	1431	12	(	(	PUNCT
ftr-465	1431	13	"	"	PUNCT
ftr-465	1431	14	an	an	DET
ftr-465	1431	15	activity	activity	NOUN
ftr-465	1431	16	operated	operate	VERB
ftr-465	1431	17	primarily	primarily	ADV
ftr-465	1431	18	for	for	ADP
ftr-465	1431	19	profit	profit	NOUN
ftr-465	1431	20	not	not	PART
ftr-465	1431	21	only	only	ADV
ftr-465	1431	22	is	be	AUX
ftr-465	1431	23	likely	likely	ADJ
ftr-465	1431	24	to	to	PART
ftr-465	1431	25	vitiate	vitiate	VERB
ftr-465	1431	26	concern	concern	NOUN
ftr-465	1431	27	with	with	ADP
ftr-465	1431	28	exempt	exempt	ADJ
ftr-465	1431	29	purposes	purpose	NOUN
ftr-465	1431	30	,	,	PUNCT
ftr-465	1431	31	but	but	CCONJ
ftr-465	1431	32	also	also	ADV
ftr-465	1431	33	will	will	AUX
ftr-465	1431	34	probably	probably	ADV
ftr-465	1431	35	be	be	AUX
ftr-465	1431	36	more	more	ADV
ftr-465	1431	37	competitive	competitive	ADJ
ftr-465	1431	38	than	than	ADP
ftr-465	1431	39	an	an	DET
ftr-465	1431	40	activity	activity	NOUN
ftr-465	1431	41	which	which	PRON
ftr-465	1431	42	only	only	ADV
ftr-465	1431	43	incidentally	incidentally	ADV
ftr-465	1431	44	produces	produce	VERB
ftr-465	1431	45	income	income	NOUN
ftr-465	1431	46	.	.	PUNCT
ftr-465	1431	47	"	"	PUNCT
ftr-465	1431	48	)	)	PUNCT
ftr-465	1431	49	;	;	PUNCT
ftr-465	1431	50	see	see	VERB
ftr-465	1431	51	also	also	ADV
ftr-465	1431	52	louisiana	louisiana	PROPN
ftr-465	1431	53	credit	credit	PROPN
ftr-465	1431	54	union	union	PROPN
ftr-465	1431	55	league	league	PROPN
ftr-465	1431	56	v.	v.	PROPN
ftr-465	1431	57	united	united	PROPN
ftr-465	1431	58	states	states	PROPN
ftr-465	1431	59	,	,	PUNCT
ftr-465	1431	60	693	693	NUM
ftr-465	1431	61	f.2d	f.2d	PUNCT
ftr-465	1431	62	525	525	NUM
ftr-465	1431	63	,	,	PUNCT
ftr-465	1431	64	537	537	NUM
ftr-465	1431	65	(	(	PUNCT
ftr-465	1431	66	5th	5th	ADJ
ftr-465	1431	67	cir	cir	NOUN
ftr-465	1431	68	.	.	PROPN
ftr-465	1431	69	1982	1982	NUM
ftr-465	1431	70	)	)	PUNCT
ftr-465	1431	71	(	(	PUNCT
ftr-465	1431	72	"	"	PUNCT
ftr-465	1431	73	because	because	SCONJ
ftr-465	1431	74	the	the	DET
ftr-465	1431	75	league	league	NOUN
ftr-465	1431	76	's	's	PART
ftr-465	1431	77	insurance	insurance	NOUN
ftr-465	1431	78	endorsement	endorsement	NOUN
ftr-465	1431	79	is	be	AUX
ftr-465	1431	80	basically	basically	ADV
ftr-465	1431	81	a	a	DET
ftr-465	1431	82	fundraising	fundraising	NOUN
ftr-465	1431	83	activity	activity	NOUN
ftr-465	1431	84	,	,	PUNCT
ftr-465	1431	85	it	it	PRON
ftr-465	1431	86	is	be	AUX
ftr-465	1431	87	by	by	ADP
ftr-465	1431	88	definition	definition	NOUN
ftr-465	1431	89	unrelated	unrelated	ADJ
ftr-465	1431	90	business	business	NOUN
ftr-465	1431	91	activity	activity	NOUN
ftr-465	1431	92	under	under	ADP
ftr-465	1431	93	section	section	NOUN
ftr-465	1431	94	513(a	513(a	NUM
ftr-465	1431	95	)	)	PUNCT
ftr-465	1431	96	.	.	PUNCT
ftr-465	1431	97	"	"	PUNCT
ftr-465	1431	98	)	)	PUNCT
ftr-465	1431	99	.	.	PUNCT
ftr-465	1432	1	223	223	NUM
ftr-465	1432	2	.	.	PUNCT
ftr-465	1433	1	see	see	VERB
ftr-465	1433	2	united	united	PROPN
ftr-465	1433	3	states	states	PROPN
ftr-465	1433	4	v.	v.	PROPN
ftr-465	1433	5	american	american	PROPN
ftr-465	1433	6	college	college	PROPN
ftr-465	1433	7	of	of	ADP
ftr-465	1433	8	physicians	physician	NOUN
ftr-465	1433	9	,	,	PUNCT
ftr-465	1433	10	475	475	NUM
ftr-465	1433	11	u.s	u.s	PROPN
ftr-465	1433	12	.	.	PROPN
ftr-465	1433	13	834	834	NUM
ftr-465	1433	14	(	(	PUNCT
ftr-465	1433	15	1986	1986	NUM
ftr-465	1433	16	)	)	PUNCT
ftr-465	1433	17	;	;	PUNCT
ftr-465	1433	18	texas	texas	PROPN
ftr-465	1433	19	apartment	apartment	NOUN
ftr-465	1433	20	ass'n	ass'n	PROPN
ftr-465	1433	21	v.	v.	PROPN
ftr-465	1433	22	united	united	PROPN
ftr-465	1433	23	states	states	PROPN
ftr-465	1433	24	,	,	PUNCT
ftr-465	1433	25	869	869	NUM
ftr-465	1433	26	f.2d	f.2d	SYM
ftr-465	1433	27	884	884	NUM
ftr-465	1433	28	(	(	PUNCT
ftr-465	1433	29	5th	5th	ADJ
ftr-465	1433	30	cir	cir	NOUN
ftr-465	1433	31	.	.	PROPN
ftr-465	1433	32	1989	1989	NUM
ftr-465	1433	33	)	)	PUNCT
ftr-465	1433	34	;	;	PUNCT
ftr-465	1433	35	hi	hi	VERB
ftr-465	1433	36	-	-	PUNCT
ftr-465	1433	37	plains	plain	NOUN
ftr-465	1433	38	hosp	hosp	NOUN
ftr-465	1433	39	.	.	PUNCT
ftr-465	1434	1	v.	v.	PROPN
ftr-465	1434	2	united	united	PROPN
ftr-465	1434	3	states	states	PROPN
ftr-465	1434	4	,	,	PUNCT
ftr-465	1434	5	670	670	NUM
ftr-465	1434	6	f.2d	f.2d	SYM
ftr-465	1434	7	528	528	NUM
ftr-465	1434	8	(	(	PUNCT
ftr-465	1434	9	5th	5th	ADJ
ftr-465	1434	10	cir	cir	NOUN
ftr-465	1434	11	.	.	PROPN
ftr-465	1434	12	1982	1982	NUM
ftr-465	1434	13	)	)	PUNCT
ftr-465	1434	14	;	;	PUNCT
ftr-465	1434	15	minnesota	minnesota	PROPN
ftr-465	1434	16	holstein	holstein	PROPN
ftr-465	1434	17	-	-	PUNCT
ftr-465	1434	18	friesian	friesian	PROPN
ftr-465	1434	19	breeders	breeder	NOUN
ftr-465	1434	20	ass'n	ass'n	PROPN
ftr-465	1434	21	v.	v.	PROPN
ftr-465	1434	22	[	[	X
ftr-465	1434	23	vol	vol	NOUN
ftr-465	1434	24	.	.	PUNCT
ftr-465	1435	1	3:7	3:7	NUM
ftr-465	1435	2	unfair	unfair	ADJ
ftr-465	1435	3	business	business	NOUN
ftr-465	1435	4	competition	competition	NOUN
ftr-465	1435	5	unfortunately	unfortunately	ADV
ftr-465	1435	6	,	,	PUNCT
ftr-465	1435	7	as	as	SCONJ
ftr-465	1435	8	previously	previously	ADV
ftr-465	1435	9	noted	note	VERB
ftr-465	1435	10	,	,	PUNCT
ftr-465	1435	11	a	a	DET
ftr-465	1435	12	number	number	NOUN
ftr-465	1435	13	of	of	ADP
ftr-465	1435	14	courts	court	NOUN
ftr-465	1435	15	faced	face	VERB
ftr-465	1435	16	with	with	ADP
ftr-465	1435	17	both	both	CCONJ
ftr-465	1435	18	the	the	DET
ftr-465	1435	19	issue	issue	NOUN
ftr-465	1435	20	of	of	ADP
ftr-465	1435	21	whether	whether	SCONJ
ftr-465	1435	22	an	an	DET
ftr-465	1435	23	activity	activity	NOUN
ftr-465	1435	24	falls	fall	VERB
ftr-465	1435	25	within	within	ADP
ftr-465	1435	26	the	the	DET
ftr-465	1435	27	definition	definition	NOUN
ftr-465	1435	28	of	of	ADP
ftr-465	1435	29	a	a	DET
ftr-465	1435	30	trade	trade	NOUN
ftr-465	1435	31	or	or	CCONJ
ftr-465	1435	32	business	business	NOUN
ftr-465	1435	33	and	and	CCONJ
ftr-465	1435	34	,	,	PUNCT
ftr-465	1435	35	if	if	SCONJ
ftr-465	1435	36	it	it	PRON
ftr-465	1435	37	does	do	VERB
ftr-465	1435	38	,	,	PUNCT
ftr-465	1435	39	whether	whether	SCONJ
ftr-465	1435	40	the	the	DET
ftr-465	1435	41	activity	activity	NOUN
ftr-465	1435	42	is	be	AUX
ftr-465	1435	43	related	relate	VERB
ftr-465	1435	44	or	or	CCONJ
ftr-465	1435	45	unrelated	unrelated	ADJ
ftr-465	1435	46	to	to	ADP
ftr-465	1435	47	the	the	DET
ftr-465	1435	48	organization	organization	NOUN
ftr-465	1435	49	's	's	PART
ftr-465	1435	50	exempt	exempt	ADJ
ftr-465	1435	51	purpose	purpose	NOUN
ftr-465	1435	52	,	,	PUNCT
ftr-465	1435	53	find	find	VERB
ftr-465	1435	54	profit	profit	NOUN
ftr-465	1435	55	to	to	PART
ftr-465	1435	56	be	be	AUX
ftr-465	1435	57	the	the	DET
ftr-465	1435	58	primary	primary	ADJ
ftr-465	1435	59	motive	motive	NOUN
ftr-465	1435	60	underlying	underlie	VERB
ftr-465	1435	61	the	the	DET
ftr-465	1435	62	activity	activity	NOUN
ftr-465	1435	63	through	through	ADP
ftr-465	1435	64	a	a	DET
ftr-465	1435	65	resolution	resolution	NOUN
ftr-465	1435	66	of	of	ADP
ftr-465	1435	67	the	the	DET
ftr-465	1435	68	former	former	ADJ
ftr-465	1435	69	issue	issue	NOUN
ftr-465	1435	70	rather	rather	ADV
ftr-465	1435	71	than	than	ADP
ftr-465	1435	72	the	the	DET
ftr-465	1435	73	latter	latter	ADJ
ftr-465	1435	74	.	.	PUNCT
ftr-465	1436	1	assuming	assume	VERB
ftr-465	1436	2	trade	trade	NOUN
ftr-465	1436	3	or	or	CCONJ
ftr-465	1436	4	business	business	NOUN
ftr-465	1436	5	for	for	ADP
ftr-465	1436	6	purpose	purpose	NOUN
ftr-465	1436	7	of	of	ADP
ftr-465	1436	8	the	the	DET
ftr-465	1436	9	section	section	NOUN
ftr-465	1436	10	511	511	NUM
ftr-465	1436	11	tax	tax	NOUN
ftr-465	1436	12	to	to	PART
ftr-465	1436	13	be	be	AUX
ftr-465	1436	14	an	an	DET
ftr-465	1436	15	activity	activity	NOUN
ftr-465	1436	16	motivated	motivate	VERB
ftr-465	1436	17	primarily	primarily	ADV
ftr-465	1436	18	by	by	ADP
ftr-465	1436	19	profit	profit	NOUN
ftr-465	1436	20	,	,	PUNCT
ftr-465	1436	21	these	these	DET
ftr-465	1436	22	courts	court	NOUN
ftr-465	1436	23	often	often	ADV
ftr-465	1436	24	find	find	VERB
ftr-465	1436	25	such	such	DET
ftr-465	1436	26	a	a	DET
ftr-465	1436	27	motive	motive	NOUN
ftr-465	1436	28	by	by	ADP
ftr-465	1436	29	applying	apply	VERB
ftr-465	1436	30	the	the	DET
ftr-465	1436	31	axiom	axiom	NOUN
ftr-465	1436	32	that	that	PRON
ftr-465	1436	33	profit	profit	VERB
ftr-465	1436	34	itself	itself	PRON
ftr-465	1436	35	constitutes	constitute	VERB
ftr-465	1436	36	strong	strong	ADJ
ftr-465	1436	37	evidence	evidence	NOUN
ftr-465	1436	38	of	of	ADP
ftr-465	1436	39	a	a	DET
ftr-465	1436	40	primary	primary	ADJ
ftr-465	1436	41	intent	intent	NOUN
ftr-465	1436	42	to	to	PART
ftr-465	1436	43	earn	earn	VERB
ftr-465	1436	44	it	it	PRON
ftr-465	1436	45	.	.	PUNCT
ftr-465	1437	1	thus	thus	ADV
ftr-465	1437	2	,	,	PUNCT
ftr-465	1437	3	by	by	ADP
ftr-465	1437	4	interjecting	interject	VERB
ftr-465	1437	5	profit	profit	NOUN
ftr-465	1437	6	motive	motive	NOUN
ftr-465	1437	7	into	into	ADP
ftr-465	1437	8	the	the	DET
ftr-465	1437	9	trade	trade	NOUN
ftr-465	1437	10	or	or	CCONJ
ftr-465	1437	11	business	business	NOUN
ftr-465	1437	12	issue	issue	NOUN
ftr-465	1437	13	,	,	PUNCT
ftr-465	1437	14	these	these	DET
ftr-465	1437	15	courts	court	NOUN
ftr-465	1437	16	have	have	AUX
ftr-465	1437	17	in	in	ADP
ftr-465	1437	18	effect	effect	NOUN
ftr-465	1437	19	resolved	resolve	VERB
ftr-465	1437	20	the	the	DET
ftr-465	1437	21	related	relate	VERB
ftr-465	1437	22	versus	versus	ADP
ftr-465	1437	23	unrelated	unrelated	ADJ
ftr-465	1437	24	issue	issue	NOUN
ftr-465	1437	25	before	before	ADP
ftr-465	1437	26	even	even	ADV
ftr-465	1437	27	turning	turn	VERB
ftr-465	1437	28	to	to	ADP
ftr-465	1437	29	it.?4	it.?4	PROPN
ftr-465	1437	30	for	for	ADP
ftr-465	1437	31	instance	instance	NOUN
ftr-465	1437	32	,	,	PUNCT
ftr-465	1437	33	prior	prior	ADV
ftr-465	1437	34	to	to	ADP
ftr-465	1437	35	examining	examine	VERB
ftr-465	1437	36	whether	whether	SCONJ
ftr-465	1437	37	or	or	CCONJ
ftr-465	1437	38	not	not	PART
ftr-465	1437	39	a	a	DET
ftr-465	1437	40	business	business	NOUN
ftr-465	1437	41	league	league	NOUN
ftr-465	1437	42	's	's	PART
ftr-465	1437	43	insurance	insurance	NOUN
ftr-465	1437	44	activities	activity	NOUN
ftr-465	1437	45	contributed	contribute	VERB
ftr-465	1437	46	importantly	importantly	ADV
ftr-465	1437	47	to	to	ADP
ftr-465	1437	48	the	the	DET
ftr-465	1437	49	exempt	exempt	ADJ
ftr-465	1437	50	purposes	purpose	NOUN
ftr-465	1437	51	of	of	ADP
ftr-465	1437	52	the	the	DET
ftr-465	1437	53	organization	organization	NOUN
ftr-465	1437	54	,	,	PUNCT
ftr-465	1437	55	the	the	DET
ftr-465	1437	56	fourth	fourth	ADJ
ftr-465	1437	57	circuit	circuit	NOUN
ftr-465	1437	58	in	in	ADP
ftr-465	1437	59	carolinas	carolinas	PROPN
ftr-465	1437	60	farm	farm	PROPN
ftr-465	1437	61	&	&	CCONJ
ftr-465	1437	62	power	power	NOUN
ftr-465	1437	63	equipment	equipment	NOUN
ftr-465	1437	64	concluded	conclude	VERB
ftr-465	1437	65	that	that	SCONJ
ftr-465	1437	66	the	the	DET
ftr-465	1437	67	activities	activity	NOUN
ftr-465	1437	68	were	be	AUX
ftr-465	1437	69	carried	carry	VERB
ftr-465	1437	70	on	on	ADP
ftr-465	1437	71	primarily	primarily	ADV
ftr-465	1437	72	to	to	PART
ftr-465	1437	73	earn	earn	VERB
ftr-465	1437	74	a	a	DET
ftr-465	1437	75	profit	profit	NOUN
ftr-465	1437	76	as	as	SCONJ
ftr-465	1437	77	evidenced	evidence	VERB
ftr-465	1437	78	by	by	ADP
ftr-465	1437	79	the	the	DET
ftr-465	1437	80	consistently	consistently	ADV
ftr-465	1437	81	profitable	profitable	ADJ
ftr-465	1437	82	result	result	NOUN
ftr-465	1437	83	of	of	ADP
ftr-465	1437	84	the	the	DET
ftr-465	1437	85	operations	operation	NOUN
ftr-465	1437	86	and	and	CCONJ
ftr-465	1437	87	the	the	DET
ftr-465	1437	88	proportion	proportion	NOUN
ftr-465	1437	89	of	of	ADP
ftr-465	1437	90	insurance	insurance	NOUN
ftr-465	1437	91	income	income	NOUN
ftr-465	1437	92	to	to	PART
ftr-465	1437	93	total	total	ADJ
ftr-465	1437	94	income.22	income.22	NOUN
ftr-465	1437	95	observed	observe	VERB
ftr-465	1437	96	the	the	DET
ftr-465	1437	97	court	court	NOUN
ftr-465	1437	98	:	:	PUNCT
ftr-465	1437	99	"	"	PUNCT
ftr-465	1437	100	[	[	X
ftr-465	1437	101	w]e	w]e	NOUN
ftr-465	1437	102	think	think	VERB
ftr-465	1437	103	that	that	SCONJ
ftr-465	1437	104	there	there	PRON
ftr-465	1437	105	is	be	VERB
ftr-465	1437	106	no	no	DET
ftr-465	1437	107	better	well	ADJ
ftr-465	1437	108	objective	objective	ADJ
ftr-465	1437	109	measure	measure	NOUN
ftr-465	1437	110	of	of	ADP
ftr-465	1437	111	an	an	DET
ftr-465	1437	112	organization	organization	NOUN
ftr-465	1437	113	's	's	PART
ftr-465	1437	114	motive	motive	NOUN
ftr-465	1437	115	for	for	ADP
ftr-465	1437	116	conducting	conduct	VERB
ftr-465	1437	117	an	an	DET
ftr-465	1437	118	activity	activity	NOUN
ftr-465	1437	119	than	than	ADP
ftr-465	1437	120	the	the	DET
ftr-465	1437	121	end	end	NOUN
ftr-465	1437	122	it	it	PRON
ftr-465	1437	123	achieves	achieve	VERB
ftr-465	1437	124	.	.	PUNCT
ftr-465	1437	125	'	'	PUNCT
ftr-465	1438	1	z6	z6	PROPN
ftr-465	1438	2	similarly	similarly	ADV
ftr-465	1438	3	,	,	PUNCT
ftr-465	1438	4	in	in	ADP
ftr-465	1438	5	american	american	ADJ
ftr-465	1438	6	postal	postal	ADJ
ftr-465	1438	7	workers	worker	NOUN
ftr-465	1438	8	,	,	PUNCT
ftr-465	1438	9	the	the	DET
ftr-465	1438	10	court	court	NOUN
ftr-465	1438	11	of	of	ADP
ftr-465	1438	12	appeals	appeal	NOUN
ftr-465	1438	13	for	for	ADP
ftr-465	1438	14	the	the	DET
ftr-465	1438	15	district	district	PROPN
ftr-465	1438	16	of	of	ADP
ftr-465	1438	17	columbia	columbia	PROPN
ftr-465	1438	18	circuit	circuit	PROPN
ftr-465	1438	19	discounted	discount	VERB
ftr-465	1438	20	testimony	testimony	NOUN
ftr-465	1438	21	on	on	ADP
ftr-465	1438	22	behalf	behalf	NOUN
ftr-465	1438	23	of	of	ADP
ftr-465	1438	24	the	the	DET
ftr-465	1438	25	union	union	NOUN
ftr-465	1438	26	to	to	ADP
ftr-465	1438	27	the	the	DET
ftr-465	1438	28	effect	effect	NOUN
ftr-465	1438	29	that	that	SCONJ
ftr-465	1438	30	the	the	DET
ftr-465	1438	31	commissioner	commissioner	NOUN
ftr-465	1438	32	,	,	PUNCT
ftr-465	1438	33	64	64	NUM
ftr-465	1438	34	t.c	t.c	PROPN
ftr-465	1438	35	.	.	PROPN
ftr-465	1438	36	memo	memo	NOUN
ftr-465	1438	37	(	(	PUNCT
ftr-465	1438	38	cch	cch	NOUN
ftr-465	1438	39	)	)	PUNCT
ftr-465	1438	40	1319	1319	NUM
ftr-465	1438	41	,	,	PUNCT
ftr-465	1438	42	t.c	t.c	PROPN
ftr-465	1438	43	.	.	PROPN
ftr-465	1438	44	memo	memo	NOUN
ftr-465	1438	45	(	(	PUNCT
ftr-465	1438	46	ria	ria	PROPN
ftr-465	1438	47	)	)	PUNCT
ftr-465	1438	48	92,663	92,663	NUM
ftr-465	1438	49	(	(	PUNCT
ftr-465	1438	50	1992	1992	NUM
ftr-465	1438	51	):	):	PUNCT
ftr-465	1438	52	california	california	PROPN
ftr-465	1438	53	thoroughbred	thoroughbred	ADJ
ftr-465	1438	54	breeders	breeder	NOUN
ftr-465	1438	55	ass'n	ass'n	PROPN
ftr-465	1438	56	v.	v.	PROPN
ftr-465	1438	57	commissioner	commissioner	NOUN
ftr-465	1438	58	,	,	PUNCT
ftr-465	1438	59	57	57	NUM
ftr-465	1438	60	t.c	t.c	PROPN
ftr-465	1438	61	.	.	PROPN
ftr-465	1438	62	memo	memo	NOUN
ftr-465	1438	63	(	(	PUNCT
ftr-465	1438	64	cch	cch	PROPN
ftr-465	1438	65	)	)	PUNCT
ftr-465	1438	66	962	962	NUM
ftr-465	1438	67	,	,	PUNCT
ftr-465	1438	68	t.c	t.c	PROPN
ftr-465	1438	69	.	.	PROPN
ftr-465	1438	70	memo	memo	NOUN
ftr-465	1438	71	(	(	PUNCT
ftr-465	1438	72	ria	ria	PROPN
ftr-465	1438	73	)	)	PUNCT
ftr-465	1438	74	89,342	89,342	NUM
ftr-465	1438	75	(	(	PUNCT
ftr-465	1438	76	1989	1989	NUM
ftr-465	1438	77	)	)	PUNCT
ftr-465	1438	78	.	.	PUNCT
ftr-465	1439	1	224	224	NUM
ftr-465	1439	2	.	.	PUNCT
ftr-465	1440	1	the	the	DET
ftr-465	1440	2	following	follow	VERB
ftr-465	1440	3	decisions	decision	NOUN
ftr-465	1440	4	(	(	PUNCT
ftr-465	1440	5	i	i	NOUN
ftr-465	1440	6	)	)	PUNCT
ftr-465	1440	7	apply	apply	VERB
ftr-465	1440	8	the	the	DET
ftr-465	1440	9	profit	profit	NOUN
ftr-465	1440	10	motive	motive	NOUN
ftr-465	1440	11	test	test	NOUN
ftr-465	1440	12	to	to	PART
ftr-465	1440	13	determine	determine	VERB
ftr-465	1440	14	whether	whether	SCONJ
ftr-465	1440	15	an	an	DET
ftr-465	1440	16	activity	activity	NOUN
ftr-465	1440	17	constitutes	constitute	VERB
ftr-465	1440	18	a	a	DET
ftr-465	1440	19	trade	trade	NOUN
ftr-465	1440	20	or	or	CCONJ
ftr-465	1440	21	business	business	NOUN
ftr-465	1440	22	for	for	ADP
ftr-465	1440	23	purposes	purpose	NOUN
ftr-465	1440	24	of	of	ADP
ftr-465	1440	25	the	the	DET
ftr-465	1440	26	tax	tax	NOUN
ftr-465	1440	27	on	on	ADP
ftr-465	1440	28	unrelated	unrelated	ADJ
ftr-465	1440	29	business	business	NOUN
ftr-465	1440	30	income	income	NOUN
ftr-465	1440	31	;	;	PUNCT
ftr-465	1440	32	(	(	PUNCT
ftr-465	1440	33	2	2	X
ftr-465	1440	34	)	)	PUNCT
ftr-465	1440	35	then	then	ADV
ftr-465	1440	36	infer	infer	VERB
ftr-465	1440	37	profit	profit	NOUN
ftr-465	1440	38	motive	motive	NOUN
ftr-465	1440	39	wholly	wholly	ADV
ftr-465	1440	40	or	or	CCONJ
ftr-465	1440	41	partly	partly	ADV
ftr-465	1440	42	from	from	ADP
ftr-465	1440	43	the	the	DET
ftr-465	1440	44	fact	fact	NOUN
ftr-465	1440	45	that	that	SCONJ
ftr-465	1440	46	the	the	DET
ftr-465	1440	47	activity	activity	NOUN
ftr-465	1440	48	was	be	AUX
ftr-465	1440	49	profitable	profitable	ADJ
ftr-465	1440	50	;	;	PUNCT
ftr-465	1440	51	and	and	CCONJ
ftr-465	1440	52	(	(	PUNCT
ftr-465	1440	53	3	3	X
ftr-465	1440	54	)	)	PUNCT
ftr-465	1440	55	then	then	ADV
ftr-465	1440	56	turn	turn	VERB
ftr-465	1440	57	to	to	ADP
ftr-465	1440	58	the	the	DET
ftr-465	1440	59	related	relate	VERB
ftr-465	1440	60	versus	versus	ADP
ftr-465	1440	61	unrelated	unrelated	ADJ
ftr-465	1440	62	issue	issue	NOUN
ftr-465	1440	63	:	:	PUNCT
ftr-465	1440	64	illinois	illinois	PROPN
ftr-465	1440	65	ass'n	ass'n	PROPN
ftr-465	1440	66	of	of	ADP
ftr-465	1440	67	professional	professional	ADJ
ftr-465	1440	68	ins	in	NOUN
ftr-465	1440	69	.	.	PUNCT
ftr-465	1441	1	agents	agent	NOUN
ftr-465	1441	2	v.	v.	ADP
ftr-465	1441	3	commissioner	commissioner	PROPN
ftr-465	1441	4	,	,	PUNCT
ftr-465	1441	5	801	801	NUM
ftr-465	1441	6	f.2d	f.2d	X
ftr-465	1441	7	987	987	NUM
ftr-465	1441	8	(	(	PUNCT
ftr-465	1441	9	7th	7th	ADJ
ftr-465	1441	10	cir	cir	NOUN
ftr-465	1441	11	.	.	PROPN
ftr-465	1441	12	1986	1986	NUM
ftr-465	1441	13	)	)	PUNCT
ftr-465	1441	14	(	(	PUNCT
ftr-465	1441	15	in	in	ADP
ftr-465	1441	16	effect	effect	NOUN
ftr-465	1441	17	applying	apply	VERB
ftr-465	1441	18	the	the	DET
ftr-465	1441	19	profit	profit	NOUN
ftr-465	1441	20	motive	motive	NOUN
ftr-465	1441	21	test	test	NOUN
ftr-465	1441	22	twice	twice	ADV
ftr-465	1441	23	,	,	PUNCT
ftr-465	1441	24	first	first	ADV
ftr-465	1441	25	to	to	PART
ftr-465	1441	26	determine	determine	VERB
ftr-465	1441	27	whether	whether	SCONJ
ftr-465	1441	28	the	the	DET
ftr-465	1441	29	activity	activity	NOUN
ftr-465	1441	30	constitutes	constitute	VERB
ftr-465	1441	31	a	a	DET
ftr-465	1441	32	trade	trade	NOUN
ftr-465	1441	33	or	or	CCONJ
ftr-465	1441	34	business	business	NOUN
ftr-465	1441	35	and	and	CCONJ
ftr-465	1441	36	second	second	ADJ
ftr-465	1441	37	to	to	PART
ftr-465	1441	38	determine	determine	VERB
ftr-465	1441	39	whether	whether	SCONJ
ftr-465	1441	40	the	the	DET
ftr-465	1441	41	trade	trade	NOUN
ftr-465	1441	42	or	or	CCONJ
ftr-465	1441	43	business	business	NOUN
ftr-465	1441	44	is	be	AUX
ftr-465	1441	45	related	relate	VERB
ftr-465	1441	46	or	or	CCONJ
ftr-465	1441	47	unrelated	unrelated	ADJ
ftr-465	1441	48	to	to	ADP
ftr-465	1441	49	the	the	DET
ftr-465	1441	50	exempt	exempt	ADJ
ftr-465	1441	51	purposes	purpose	NOUN
ftr-465	1441	52	of	of	ADP
ftr-465	1441	53	the	the	DET
ftr-465	1441	54	organization	organization	NOUN
ftr-465	1441	55	)	)	PUNCT
ftr-465	1441	56	;	;	PUNCT
ftr-465	1441	57	carolinas	carolinas	PROPN
ftr-465	1441	58	farm	farm	PROPN
ftr-465	1441	59	&	&	CCONJ
ftr-465	1441	60	power	power	PROPN
ftr-465	1441	61	equip	equip	PROPN
ftr-465	1441	62	.	.	PUNCT
ftr-465	1442	1	dealers	dealer	NOUN
ftr-465	1442	2	ass'n	ass'n	PROPN
ftr-465	1442	3	v.	v.	PROPN
ftr-465	1442	4	united	united	PROPN
ftr-465	1442	5	states	states	PROPN
ftr-465	1442	6	,	,	PUNCT
ftr-465	1442	7	699	699	NUM
ftr-465	1442	8	f.2d	f.2d	NOUN
ftr-465	1442	9	167	167	NUM
ftr-465	1442	10	(	(	PUNCT
ftr-465	1442	11	4th	4th	ADJ
ftr-465	1442	12	cir	cir	NOUN
ftr-465	1442	13	.	.	PROPN
ftr-465	1442	14	1983	1983	NUM
ftr-465	1442	15	)	)	PUNCT
ftr-465	1442	16	;	;	PUNCT
ftr-465	1442	17	louisiana	louisiana	PROPN
ftr-465	1442	18	credit	credit	PROPN
ftr-465	1442	19	union	union	PROPN
ftr-465	1442	20	league	league	PROPN
ftr-465	1442	21	v.	v.	PROPN
ftr-465	1442	22	united	united	PROPN
ftr-465	1442	23	states	states	PROPN
ftr-465	1442	24	,	,	PUNCT
ftr-465	1442	25	693	693	NUM
ftr-465	1442	26	f.2d	f.2d	SYM
ftr-465	1442	27	525	525	NUM
ftr-465	1442	28	(	(	PUNCT
ftr-465	1442	29	5th	5th	ADJ
ftr-465	1442	30	cir	cir	NOUN
ftr-465	1442	31	.	.	PROPN
ftr-465	1442	32	1982	1982	NUM
ftr-465	1442	33	)	)	PUNCT
ftr-465	1442	34	;	;	PUNCT
ftr-465	1442	35	texas	texas	PROPN
ftr-465	1442	36	farm	farm	PROPN
ftr-465	1442	37	bureau	bureau	PROPN
ftr-465	1442	38	v.	v.	PROPN
ftr-465	1442	39	united	united	PROPN
ftr-465	1442	40	states	states	PROPN
ftr-465	1442	41	,	,	PUNCT
ftr-465	1442	42	822	822	NUM
ftr-465	1442	43	f.	f.	PROPN
ftr-465	1442	44	supp	supp	PROPN
ftr-465	1442	45	.	.	PUNCT
ftr-465	1443	1	371	371	NUM
ftr-465	1443	2	(	(	PUNCT
ftr-465	1443	3	w.d	w.d	PROPN
ftr-465	1443	4	.	.	PUNCT
ftr-465	1443	5	tex	tex	PROPN
ftr-465	1443	6	.	.	PROPN
ftr-465	1443	7	1993	1993	NUM
ftr-465	1443	8	)	)	PUNCT
ftr-465	1443	9	.	.	PUNCT
ftr-465	1444	1	rev'd	rev'd	VERB
ftr-465	1444	2	in	in	ADP
ftr-465	1444	3	part	part	NOUN
ftr-465	1444	4	,	,	PUNCT
ftr-465	1444	5	53	53	NUM
ftr-465	1444	6	f.3d	f.3d	NUM
ftr-465	1444	7	120	120	NUM
ftr-465	1444	8	(	(	PUNCT
ftr-465	1444	9	5th	5th	ADJ
ftr-465	1444	10	cir	cir	NOUN
ftr-465	1444	11	.	.	PROPN
ftr-465	1444	12	1995	1995	NUM
ftr-465	1444	13	)	)	PUNCT
ftr-465	1444	14	;	;	PUNCT
ftr-465	1444	15	national	national	ADJ
ftr-465	1444	16	water	water	NOUN
ftr-465	1444	17	well	well	ADV
ftr-465	1444	18	ass'n	ass'n	PROPN
ftr-465	1444	19	v.	v.	PROPN
ftr-465	1444	20	commissioner	commissioner	NOUN
ftr-465	1444	21	,	,	PUNCT
ftr-465	1444	22	92	92	NUM
ftr-465	1444	23	t.c	t.c	NOUN
ftr-465	1444	24	.	.	PROPN
ftr-465	1444	25	75	75	NUM
ftr-465	1444	26	(	(	PUNCT
ftr-465	1444	27	1989	1989	NUM
ftr-465	1444	28	)	)	PUNCT
ftr-465	1444	29	;	;	PUNCT
ftr-465	1444	30	veterans	veteran	NOUN
ftr-465	1444	31	of	of	ADP
ftr-465	1444	32	foreign	foreign	ADJ
ftr-465	1444	33	wars	war	NOUN
ftr-465	1444	34	,	,	PUNCT
ftr-465	1444	35	mich	mich	PROPN
ftr-465	1444	36	.	.	PUNCT
ftr-465	1445	1	v.	v.	PROPN
ftr-465	1445	2	commissioner	commissioner	PROPN
ftr-465	1445	3	,	,	PUNCT
ftr-465	1445	4	89	89	NUM
ftr-465	1445	5	t.c	t.c	PROPN
ftr-465	1445	6	.	.	PROPN
ftr-465	1445	7	7	7	NUM
ftr-465	1445	8	(	(	PUNCT
ftr-465	1445	9	1987	1987	NUM
ftr-465	1445	10	)	)	PUNCT
ftr-465	1445	11	;	;	PUNCT
ftr-465	1445	12	and	and	CCONJ
ftr-465	1445	13	professional	professional	ADJ
ftr-465	1445	14	ins	in	NOUN
ftr-465	1445	15	.	.	PUNCT
ftr-465	1446	1	agents	agent	NOUN
ftr-465	1446	2	v.	v.	ADP
ftr-465	1446	3	commissioner	commissioner	PROPN
ftr-465	1446	4	,	,	PUNCT
ftr-465	1446	5	78	78	NUM
ftr-465	1446	6	t.c	t.c	NOUN
ftr-465	1446	7	.	.	PROPN
ftr-465	1446	8	246	246	NUM
ftr-465	1446	9	(	(	PUNCT
ftr-465	1446	10	1982	1982	NUM
ftr-465	1446	11	)	)	PUNCT
ftr-465	1446	12	,	,	PUNCT
ftr-465	1446	13	aff'd	aff'd	NOUN
ftr-465	1446	14	.	.	PUNCT
ftr-465	1447	1	726	726	NUM
ftr-465	1447	2	f.2d	f.2d	NOUN
ftr-465	1447	3	1097	1097	NUM
ftr-465	1447	4	(	(	PUNCT
ftr-465	1447	5	6th	6th	ADJ
ftr-465	1447	6	cir	cir	NOUN
ftr-465	1447	7	.	.	PUNCT
ftr-465	1447	8	1984	1984	NUM
ftr-465	1447	9	)	)	PUNCT
ftr-465	1447	10	.	.	PUNCT
ftr-465	1448	1	in	in	ADP
ftr-465	1448	2	national	national	ADJ
ftr-465	1448	3	ass'n	ass'n	PROPN
ftr-465	1448	4	of	of	ADP
ftr-465	1448	5	postal	postal	ADJ
ftr-465	1448	6	supervisors	supervisor	NOUN
ftr-465	1448	7	v.	v.	ADP
ftr-465	1448	8	united	united	PROPN
ftr-465	1448	9	states	states	PROPN
ftr-465	1448	10	,	,	PUNCT
ftr-465	1448	11	944	944	NUM
ftr-465	1448	12	f.2d	f.2d	SYM
ftr-465	1448	13	859	859	NUM
ftr-465	1448	14	,	,	PUNCT
ftr-465	1448	15	862	862	NUM
ftr-465	1448	16	(	(	PUNCT
ftr-465	1448	17	fed	fed	PROPN
ftr-465	1448	18	.	.	PUNCT
ftr-465	1448	19	cir	cir	PROPN
ftr-465	1448	20	.	.	PROPN
ftr-465	1448	21	1991	1991	NUM
ftr-465	1448	22	)	)	PUNCT
ftr-465	1448	23	,	,	PUNCT
ftr-465	1448	24	the	the	DET
ftr-465	1448	25	court	court	NOUN
ftr-465	1448	26	of	of	ADP
ftr-465	1448	27	appeals	appeal	NOUN
ftr-465	1448	28	for	for	ADP
ftr-465	1448	29	the	the	DET
ftr-465	1448	30	federal	federal	ADJ
ftr-465	1448	31	circuit	circuit	NOUN
ftr-465	1448	32	inferred	infer	VERB
ftr-465	1448	33	a	a	DET
ftr-465	1448	34	primary	primary	ADJ
ftr-465	1448	35	profit	profit	NOUN
ftr-465	1448	36	motive	motive	NOUN
ftr-465	1448	37	from	from	ADP
ftr-465	1448	38	profit	profit	NOUN
ftr-465	1448	39	,	,	PUNCT
ftr-465	1448	40	but	but	CCONJ
ftr-465	1448	41	did	do	AUX
ftr-465	1448	42	not	not	PART
ftr-465	1448	43	have	have	VERB
ftr-465	1448	44	the	the	DET
ftr-465	1448	45	related	relate	VERB
ftr-465	1448	46	versus	versus	ADP
ftr-465	1448	47	unrelated	unrelated	ADJ
ftr-465	1448	48	issue	issue	NOUN
ftr-465	1448	49	before	before	ADP
ftr-465	1448	50	it	it	PRON
ftr-465	1448	51	.	.	PUNCT
ftr-465	1449	1	in	in	ADP
ftr-465	1449	2	american	american	ADJ
ftr-465	1449	3	postal	postal	PROPN
ftr-465	1449	4	workers	workers	PROPN
ftr-465	1449	5	union	union	PROPN
ftr-465	1449	6	,	,	PUNCT
ftr-465	1449	7	v.	v.	PROPN
ftr-465	1449	8	united	united	PROPN
ftr-465	1449	9	states	states	PROPN
ftr-465	1449	10	,	,	PUNCT
ftr-465	1449	11	925	925	NUM
ftr-465	1449	12	f.2d	f.2d	PUNCT
ftr-465	1449	13	480	480	NUM
ftr-465	1449	14	,	,	PUNCT
ftr-465	1449	15	483	483	NUM
ftr-465	1449	16	-	-	SYM
ftr-465	1449	17	85	85	NUM
ftr-465	1449	18	(	(	PUNCT
ftr-465	1449	19	d.c	d.c	PROPN
ftr-465	1449	20	.	.	PROPN
ftr-465	1449	21	cir	cir	PROPN
ftr-465	1449	22	.	.	PROPN
ftr-465	1449	23	1991	1991	NUM
ftr-465	1449	24	)	)	PUNCT
ftr-465	1449	25	,	,	PUNCT
ftr-465	1449	26	the	the	DET
ftr-465	1449	27	court	court	NOUN
ftr-465	1449	28	of	of	ADP
ftr-465	1449	29	appeals	appeal	NOUN
ftr-465	1449	30	for	for	ADP
ftr-465	1449	31	the	the	DET
ftr-465	1449	32	district	district	PROPN
ftr-465	1449	33	of	of	ADP
ftr-465	1449	34	columbia	columbia	PROPN
ftr-465	1449	35	circuit	circuit	PROPN
ftr-465	1449	36	decided	decide	VERB
ftr-465	1449	37	that	that	SCONJ
ftr-465	1449	38	the	the	DET
ftr-465	1449	39	activity	activity	NOUN
ftr-465	1449	40	in	in	ADP
ftr-465	1449	41	question	question	NOUN
ftr-465	1449	42	was	be	AUX
ftr-465	1449	43	an	an	DET
ftr-465	1449	44	unrelated	unrelated	ADJ
ftr-465	1449	45	trade	trade	NOUN
ftr-465	1449	46	or	or	CCONJ
ftr-465	1449	47	business	business	NOUN
ftr-465	1449	48	before	before	ADP
ftr-465	1449	49	deciding	decide	VERB
ftr-465	1449	50	that	that	SCONJ
ftr-465	1449	51	it	it	PRON
ftr-465	1449	52	was	be	AUX
ftr-465	1449	53	a	a	DET
ftr-465	1449	54	trade	trade	NOUN
ftr-465	1449	55	or	or	CCONJ
ftr-465	1449	56	business	business	NOUN
ftr-465	1449	57	.	.	PUNCT
ftr-465	1450	1	225	225	NUM
ftr-465	1450	2	.	.	PUNCT
ftr-465	1451	1	carolinas	carolinas	PROPN
ftr-465	1451	2	farm	farm	PROPN
ftr-465	1451	3	&	&	CCONJ
ftr-465	1451	4	power	power	PROPN
ftr-465	1451	5	,	,	PUNCT
ftr-465	1451	6	699	699	NUM
ftr-465	1451	7	f.2d	f.2d	X
ftr-465	1451	8	at	at	ADP
ftr-465	1451	9	170	170	NUM
ftr-465	1451	10	-	-	SYM
ftr-465	1451	11	71	71	NUM
ftr-465	1451	12	.	.	PUNCT
ftr-465	1451	13	226	226	NUM
ftr-465	1451	14	.	.	PUNCT
ftr-465	1452	1	i	i	PRON
ftr-465	1452	2	d.	d.	PROPN
ftr-465	1452	3	at	at	ADP
ftr-465	1452	4	170	170	NUM
ftr-465	1452	5	.	.	PUNCT
ftr-465	1453	1	19961	19961	NUM
ftr-465	1453	2	florida	florida	PROPN
ftr-465	1453	3	tax	tax	NOUN
ftr-465	1453	4	review	review	NOUN
ftr-465	1453	5	prospect	prospect	NOUN
ftr-465	1453	6	of	of	ADP
ftr-465	1453	7	earning	earn	VERB
ftr-465	1453	8	profit	profit	NOUN
ftr-465	1453	9	had	have	AUX
ftr-465	1453	10	not	not	PART
ftr-465	1453	11	occurred	occur	VERB
ftr-465	1453	12	to	to	ADP
ftr-465	1453	13	anyone	anyone	PRON
ftr-465	1453	14	even	even	ADV
ftr-465	1453	15	in	in	ADP
ftr-465	1453	16	the	the	DET
ftr-465	1453	17	face	face	NOUN
ftr-465	1453	18	of	of	ADP
ftr-465	1453	19	evidence	evidence	NOUN
ftr-465	1453	20	of	of	ADP
ftr-465	1453	21	substantial	substantial	ADJ
ftr-465	1453	22	net	net	ADJ
ftr-465	1453	23	profit.227	profit.227	PROPN
ftr-465	1453	24	commented	comment	VERB
ftr-465	1453	25	the	the	DET
ftr-465	1453	26	court	court	NOUN
ftr-465	1453	27	:	:	PUNCT
ftr-465	1453	28	"	"	PUNCT
ftr-465	1453	29	apparently	apparently	ADV
ftr-465	1453	30	,	,	PUNCT
ftr-465	1453	31	we	we	PRON
ftr-465	1453	32	are	be	AUX
ftr-465	1453	33	invited	invite	VERB
ftr-465	1453	34	to	to	PART
ftr-465	1453	35	believe	believe	VERB
ftr-465	1453	36	that	that	SCONJ
ftr-465	1453	37	the	the	DET
ftr-465	1453	38	profit	profit	NOUN
ftr-465	1453	39	received	receive	VERB
ftr-465	1453	40	was	be	AUX
ftr-465	1453	41	,	,	PUNCT
ftr-465	1453	42	as	as	SCONJ
ftr-465	1453	43	has	have	AUX
ftr-465	1453	44	been	be	AUX
ftr-465	1453	45	said	say	VERB
ftr-465	1453	46	of	of	ADP
ftr-465	1453	47	the	the	DET
ftr-465	1453	48	british	british	ADJ
ftr-465	1453	49	empire	empire	NOUN
ftr-465	1453	50	,	,	PUNCT
ftr-465	1453	51	merely	merely	ADV
ftr-465	1453	52	picked	pick	VERB
ftr-465	1453	53	up	up	ADP
ftr-465	1453	54	in	in	ADP
ftr-465	1453	55	moments	moment	NOUN
ftr-465	1453	56	of	of	ADP
ftr-465	1453	57	absentmindedness	absentmindedness	NOUN
ftr-465	1453	58	.	.	PUNCT
ftr-465	1454	1	228	228	NUM
ftr-465	1454	2	while	while	SCONJ
ftr-465	1454	3	it	it	PRON
ftr-465	1454	4	is	be	AUX
ftr-465	1454	5	obvious	obvious	ADJ
ftr-465	1454	6	that	that	SCONJ
ftr-465	1454	7	recurrent	recurrent	ADJ
ftr-465	1454	8	profit	profit	NOUN
ftr-465	1454	9	,	,	PUNCT
ftr-465	1454	10	especially	especially	ADV
ftr-465	1454	11	large	large	ADJ
ftr-465	1454	12	profit	profit	NOUN
ftr-465	1454	13	,	,	PUNCT
ftr-465	1454	14	may	may	AUX
ftr-465	1454	15	indicate	indicate	VERB
ftr-465	1454	16	a	a	DET
ftr-465	1454	17	principal	principal	ADJ
ftr-465	1454	18	motive	motive	NOUN
ftr-465	1454	19	to	to	PART
ftr-465	1454	20	earn	earn	VERB
ftr-465	1454	21	it	it	PRON
ftr-465	1454	22	,	,	PUNCT
ftr-465	1454	23	the	the	DET
ftr-465	1454	24	presence	presence	NOUN
ftr-465	1454	25	of	of	ADP
ftr-465	1454	26	profit	profit	NOUN
ftr-465	1454	27	is	be	AUX
ftr-465	1454	28	not	not	PART
ftr-465	1454	29	conclusive	conclusive	ADJ
ftr-465	1454	30	with	with	ADP
ftr-465	1454	31	respect	respect	NOUN
ftr-465	1454	32	to	to	ADP
ftr-465	1454	33	the	the	DET
ftr-465	1454	34	issue	issue	NOUN
ftr-465	1454	35	of	of	ADP
ftr-465	1454	36	motive	motive	NOUN
ftr-465	1454	37	.	.	PUNCT
ftr-465	1455	1	assume	assume	VERB
ftr-465	1455	2	,	,	PUNCT
ftr-465	1455	3	for	for	ADP
ftr-465	1455	4	example	example	NOUN
ftr-465	1455	5	,	,	PUNCT
ftr-465	1455	6	that	that	SCONJ
ftr-465	1455	7	ten	ten	NUM
ftr-465	1455	8	years	year	NOUN
ftr-465	1455	9	ago	ago	ADV
ftr-465	1455	10	a	a	DET
ftr-465	1455	11	tax	tax	NOUN
ftr-465	1455	12	exempt	exempt	ADJ
ftr-465	1455	13	school	school	NOUN
ftr-465	1455	14	received	receive	VERB
ftr-465	1455	15	$	$	SYM
ftr-465	1455	16	20	20	NUM
ftr-465	1455	17	million	million	NUM
ftr-465	1455	18	gross	gross	ADJ
ftr-465	1455	19	income	income	NOUN
ftr-465	1455	20	from	from	ADP
ftr-465	1455	21	student	student	NOUN
ftr-465	1455	22	tuition	tuition	NOUN
ftr-465	1455	23	,	,	PUNCT
ftr-465	1455	24	that	that	SCONJ
ftr-465	1455	25	both	both	PRON
ftr-465	1455	26	tuition	tuition	NOUN
ftr-465	1455	27	and	and	CCONJ
ftr-465	1455	28	deductible	deductible	ADJ
ftr-465	1455	29	expenses	expense	NOUN
ftr-465	1455	30	have	have	AUX
ftr-465	1455	31	increased	increase	VERB
ftr-465	1455	32	6	6	NUM
ftr-465	1455	33	%	%	NOUN
ftr-465	1455	34	per	per	ADP
ftr-465	1455	35	annum	annum	NOUN
ftr-465	1455	36	,	,	PUNCT
ftr-465	1455	37	and	and	CCONJ
ftr-465	1455	38	that	that	SCONJ
ftr-465	1455	39	taxable	taxable	ADJ
ftr-465	1455	40	income	income	NOUN
ftr-465	1455	41	has	have	AUX
ftr-465	1455	42	averaged	average	VERB
ftr-465	1455	43	1	1	NUM
ftr-465	1455	44	%	%	NOUN
ftr-465	1455	45	of	of	ADP
ftr-465	1455	46	gross	gross	ADJ
ftr-465	1455	47	income	income	NOUN
ftr-465	1455	48	,	,	PUNCT
ftr-465	1455	49	i.e.	i.e.	X
ftr-465	1455	50	,	,	PUNCT
ftr-465	1455	51	the	the	DET
ftr-465	1455	52	school	school	NOUN
ftr-465	1455	53	has	have	AUX
ftr-465	1455	54	consistently	consistently	ADV
ftr-465	1455	55	derived	derive	VERB
ftr-465	1455	56	taxable	taxable	ADJ
ftr-465	1455	57	income	income	NOUN
ftr-465	1455	58	in	in	ADP
ftr-465	1455	59	the	the	DET
ftr-465	1455	60	range	range	NOUN
ftr-465	1455	61	of	of	ADP
ftr-465	1455	62	$	$	SYM
ftr-465	1455	63	200,000	200,000	NUM
ftr-465	1455	64	to	to	PART
ftr-465	1455	65	$	$	SYM
ftr-465	1455	66	340,000	340,000	NUM
ftr-465	1455	67	.	.	PUNCT
ftr-465	1456	1	assume	assume	VERB
ftr-465	1456	2	further	far	ADV
ftr-465	1456	3	that	that	SCONJ
ftr-465	1456	4	the	the	DET
ftr-465	1456	5	performance	performance	NOUN
ftr-465	1456	6	of	of	ADP
ftr-465	1456	7	the	the	DET
ftr-465	1456	8	services	service	NOUN
ftr-465	1456	9	from	from	ADP
ftr-465	1456	10	which	which	PRON
ftr-465	1456	11	the	the	DET
ftr-465	1456	12	gross	gross	ADJ
ftr-465	1456	13	income	income	NOUN
ftr-465	1456	14	is	be	AUX
ftr-465	1456	15	derived	derive	VERB
ftr-465	1456	16	contributes	contribute	VERB
ftr-465	1456	17	importantly	importantly	ADV
ftr-465	1456	18	to	to	ADP
ftr-465	1456	19	the	the	DET
ftr-465	1456	20	accomplishment	accomplishment	NOUN
ftr-465	1456	21	of	of	ADP
ftr-465	1456	22	the	the	DET
ftr-465	1456	23	school	school	NOUN
ftr-465	1456	24	's	's	PART
ftr-465	1456	25	educational	educational	ADJ
ftr-465	1456	26	purpose	purpose	NOUN
ftr-465	1456	27	and	and	CCONJ
ftr-465	1456	28	that	that	SCONJ
ftr-465	1456	29	the	the	DET
ftr-465	1456	30	school	school	NOUN
ftr-465	1456	31	has	have	AUX
ftr-465	1456	32	acted	act	VERB
ftr-465	1456	33	in	in	ADP
ftr-465	1456	34	a	a	DET
ftr-465	1456	35	manner	manner	NOUN
ftr-465	1456	36	to	to	PART
ftr-465	1456	37	indicate	indicate	VERB
ftr-465	1456	38	that	that	DET
ftr-465	1456	39	fulfillment	fulfillment	NOUN
ftr-465	1456	40	of	of	ADP
ftr-465	1456	41	its	its	PRON
ftr-465	1456	42	educational	educational	ADJ
ftr-465	1456	43	mission	mission	NOUN
ftr-465	1456	44	is	be	AUX
ftr-465	1456	45	its	its	PRON
ftr-465	1456	46	principal	principal	ADJ
ftr-465	1456	47	purpose	purpose	NOUN
ftr-465	1456	48	.	.	PUNCT
ftr-465	1457	1	can	can	AUX
ftr-465	1457	2	it	it	PRON
ftr-465	1457	3	be	be	AUX
ftr-465	1457	4	said	say	VERB
ftr-465	1457	5	that	that	SCONJ
ftr-465	1457	6	substantial	substantial	ADJ
ftr-465	1457	7	and	and	CCONJ
ftr-465	1457	8	recurrent	recurrent	ADJ
ftr-465	1457	9	profit	profit	NOUN
ftr-465	1457	10	necessarily	necessarily	ADV
ftr-465	1457	11	contradicts	contradict	VERB
ftr-465	1457	12	this	this	DET
ftr-465	1457	13	principal	principal	ADJ
ftr-465	1457	14	purpose	purpose	NOUN
ftr-465	1457	15	?	?	PUNCT
ftr-465	1458	1	if	if	SCONJ
ftr-465	1458	2	the	the	DET
ftr-465	1458	3	market	market	NOUN
ftr-465	1458	4	place	place	NOUN
ftr-465	1458	5	has	have	AUX
ftr-465	1458	6	afforded	afford	VERB
ftr-465	1458	7	the	the	DET
ftr-465	1458	8	school	school	NOUN
ftr-465	1458	9	a	a	DET
ftr-465	1458	10	recurrent	recurrent	ADJ
ftr-465	1458	11	1	1	NUM
ftr-465	1458	12	%	%	NOUN
ftr-465	1458	13	profit	profit	NOUN
ftr-465	1458	14	,	,	PUNCT
ftr-465	1458	15	the	the	DET
ftr-465	1458	16	statute	statute	NOUN
ftr-465	1458	17	does	do	AUX
ftr-465	1458	18	not	not	PART
ftr-465	1458	19	require	require	VERB
ftr-465	1458	20	,	,	PUNCT
ftr-465	1458	21	nor	nor	CCONJ
ftr-465	1458	22	should	should	AUX
ftr-465	1458	23	it	it	PRON
ftr-465	1458	24	require	require	VERB
ftr-465	1458	25	,	,	PUNCT
ftr-465	1458	26	the	the	DET
ftr-465	1458	27	school	school	NOUN
ftr-465	1458	28	to	to	PART
ftr-465	1458	29	lower	lower	VERB
ftr-465	1458	30	tuition	tuition	NOUN
ftr-465	1458	31	to	to	PART
ftr-465	1458	32	eliminate	eliminate	VERB
ftr-465	1458	33	the	the	DET
ftr-465	1458	34	profit	profit	NOUN
ftr-465	1458	35	by	by	ADP
ftr-465	1458	36	attempting	attempt	VERB
ftr-465	1458	37	to	to	PART
ftr-465	1458	38	match	match	VERB
ftr-465	1458	39	more	more	ADV
ftr-465	1458	40	perfectly	perfectly	ADV
ftr-465	1458	41	deductible	deductible	ADJ
ftr-465	1458	42	expenses	expense	NOUN
ftr-465	1458	43	,	,	PUNCT
ftr-465	1458	44	a	a	DET
ftr-465	1458	45	feat	feat	NOUN
ftr-465	1458	46	which	which	PRON
ftr-465	1458	47	in	in	ADP
ftr-465	1458	48	itself	itself	PRON
ftr-465	1458	49	may	may	AUX
ftr-465	1458	50	be	be	AUX
ftr-465	1458	51	difficult	difficult	ADJ
ftr-465	1458	52	to	to	PART
ftr-465	1458	53	accomplish	accomplish	VERB
ftr-465	1458	54	.	.	PUNCT
ftr-465	1459	1	while	while	SCONJ
ftr-465	1459	2	not	not	PART
ftr-465	1459	3	the	the	DET
ftr-465	1459	4	driving	drive	VERB
ftr-465	1459	5	force	force	NOUN
ftr-465	1459	6	underlying	underlie	VERB
ftr-465	1459	7	a	a	DET
ftr-465	1459	8	related	related	ADJ
ftr-465	1459	9	business	business	NOUN
ftr-465	1459	10	activity	activity	NOUN
ftr-465	1459	11	,	,	PUNCT
ftr-465	1459	12	profit	profit	NOUN
ftr-465	1459	13	may	may	AUX
ftr-465	1459	14	legitimately	legitimately	ADV
ftr-465	1459	15	occur	occur	VERB
ftr-465	1459	16	and	and	CCONJ
ftr-465	1459	17	may	may	AUX
ftr-465	1459	18	be	be	AUX
ftr-465	1459	19	needed	need	VERB
ftr-465	1459	20	to	to	PART
ftr-465	1459	21	tide	tide	VERB
ftr-465	1459	22	the	the	DET
ftr-465	1459	23	school	school	NOUN
ftr-465	1459	24	over	over	ADP
ftr-465	1459	25	a	a	DET
ftr-465	1459	26	period	period	NOUN
ftr-465	1459	27	of	of	ADP
ftr-465	1459	28	anticipated	anticipate	VERB
ftr-465	1459	29	decline	decline	NOUN
ftr-465	1459	30	in	in	ADP
ftr-465	1459	31	enrollment	enrollment	NOUN
ftr-465	1459	32	,	,	PUNCT
ftr-465	1459	33	to	to	PART
ftr-465	1459	34	cope	cope	VERB
ftr-465	1459	35	with	with	ADP
ftr-465	1459	36	inflation	inflation	NOUN
ftr-465	1459	37	,	,	PUNCT
ftr-465	1459	38	to	to	PART
ftr-465	1459	39	expand	expand	VERB
ftr-465	1459	40	services	service	NOUN
ftr-465	1459	41	,	,	PUNCT
ftr-465	1459	42	to	to	PART
ftr-465	1459	43	improve	improve	VERB
ftr-465	1459	44	staff	staff	NOUN
ftr-465	1459	45	,	,	PUNCT
ftr-465	1459	46	to	to	PART
ftr-465	1459	47	add	add	VERB
ftr-465	1459	48	to	to	ADP
ftr-465	1459	49	the	the	DET
ftr-465	1459	50	endowment	endowment	PROPN
ftr-465	1459	51	fund	fund	PROPN
ftr-465	1459	52	,	,	PUNCT
ftr-465	1459	53	or	or	CCONJ
ftr-465	1459	54	to	to	PART
ftr-465	1459	55	finance	finance	VERB
ftr-465	1459	56	fund	fund	NOUN
ftr-465	1459	57	raising	raise	VERB
ftr-465	1459	58	efforts	effort	NOUN
ftr-465	1459	59	or	or	CCONJ
ftr-465	1459	60	needed	need	VERB
ftr-465	1459	61	capital	capital	NOUN
ftr-465	1459	62	improvements	improvement	NOUN
ftr-465	1459	63	.	.	PUNCT
ftr-465	1460	1	in	in	ADP
ftr-465	1460	2	iowa	iowa	PROPN
ftr-465	1460	3	state	state	PROPN
ftr-465	1460	4	university	university	PROPN
ftr-465	1460	5	of	of	ADP
ftr-465	1460	6	science	science	PROPN
ftr-465	1460	7	&	&	CCONJ
ftr-465	1460	8	technology	technology	PROPN
ftr-465	1460	9	,	,	PUNCT
ftr-465	1460	10	the	the	DET
ftr-465	1460	11	court	court	NOUN
ftr-465	1460	12	of	of	ADP
ftr-465	1460	13	claims	claim	NOUN
ftr-465	1460	14	observed	observe	VERB
ftr-465	1460	15	that	that	SCONJ
ftr-465	1460	16	,	,	PUNCT
ftr-465	1460	17	"	"	PUNCT
ftr-465	1460	18	a	a	DET
ftr-465	1460	19	profitable	profitable	ADJ
ftr-465	1460	20	227	227	NUM
ftr-465	1460	21	.	.	PUNCT
ftr-465	1461	1	american	american	ADJ
ftr-465	1461	2	postal	postal	ADJ
ftr-465	1461	3	workers	workers	PROPN
ftr-465	1461	4	,	,	PUNCT
ftr-465	1461	5	925	925	NUM
ftr-465	1461	6	f.2d	f.2d	X
ftr-465	1461	7	at	at	ADP
ftr-465	1461	8	484	484	NUM
ftr-465	1461	9	-	-	SYM
ftr-465	1461	10	85	85	NUM
ftr-465	1461	11	.	.	PUNCT
ftr-465	1461	12	228	228	NUM
ftr-465	1461	13	.	.	PUNCT
ftr-465	1462	1	i	i	PRON
ftr-465	1462	2	d.	d.	PROPN
ftr-465	1462	3	similarly	similarly	ADV
ftr-465	1462	4	,	,	PUNCT
ftr-465	1462	5	professor	professor	NOUN
ftr-465	1462	6	kaplan	kaplan	PROPN
ftr-465	1462	7	looks	look	VERB
ftr-465	1462	8	to	to	ADP
ftr-465	1462	9	the	the	DET
ftr-465	1462	10	presence	presence	NOUN
ftr-465	1462	11	of	of	ADP
ftr-465	1462	12	profit	profit	NOUN
ftr-465	1462	13	as	as	ADP
ftr-465	1462	14	evidence	evidence	NOUN
ftr-465	1462	15	of	of	ADP
ftr-465	1462	16	profit	profit	NOUN
ftr-465	1462	17	motive	motive	NOUN
ftr-465	1462	18	in	in	ADP
ftr-465	1462	19	order	order	NOUN
ftr-465	1462	20	to	to	PART
ftr-465	1462	21	demonstrate	demonstrate	VERB
ftr-465	1462	22	that	that	SCONJ
ftr-465	1462	23	intercollegiate	intercollegiate	ADJ
ftr-465	1462	24	athletics	athletic	NOUN
ftr-465	1462	25	is	be	AUX
ftr-465	1462	26	a	a	DET
ftr-465	1462	27	trade	trade	NOUN
ftr-465	1462	28	or	or	CCONJ
ftr-465	1462	29	business	business	NOUN
ftr-465	1462	30	.	.	PUNCT
ftr-465	1463	1	kaplan	kaplan	PROPN
ftr-465	1463	2	,	,	PUNCT
ftr-465	1463	3	supra	supra	PROPN
ftr-465	1463	4	note	note	PROPN
ftr-465	1463	5	62	62	NUM
ftr-465	1463	6	,	,	PUNCT
ftr-465	1463	7	at	at	ADP
ftr-465	1463	8	1439	1439	NUM
ftr-465	1463	9	-	-	SYM
ftr-465	1463	10	40	40	NUM
ftr-465	1463	11	.	.	PUNCT
ftr-465	1464	1	finding	find	VERB
ftr-465	1464	2	many	many	ADJ
ftr-465	1464	3	university	university	NOUN
ftr-465	1464	4	intercollegiate	intercollegiate	ADJ
ftr-465	1464	5	athletic	athletic	ADJ
ftr-465	1464	6	programs	program	NOUN
ftr-465	1464	7	to	to	PART
ftr-465	1464	8	be	be	AUX
ftr-465	1464	9	profitable	profitable	ADJ
ftr-465	1464	10	,	,	PUNCT
ftr-465	1464	11	professor	professor	NOUN
ftr-465	1464	12	kaplan	kaplan	PROPN
ftr-465	1464	13	observes	observe	VERB
ftr-465	1464	14	that	that	SCONJ
ftr-465	1464	15	universities	university	NOUN
ftr-465	1464	16	dropping	drop	VERB
ftr-465	1464	17	their	their	PRON
ftr-465	1464	18	intercollegiate	intercollegiate	ADJ
ftr-465	1464	19	football	football	NOUN
ftr-465	1464	20	programs	program	NOUN
ftr-465	1464	21	because	because	SCONJ
ftr-465	1464	22	they	they	PRON
ftr-465	1464	23	were	be	AUX
ftr-465	1464	24	losing	lose	VERB
ftr-465	1464	25	money	money	NOUN
ftr-465	1464	26	shows	show	VERB
ftr-465	1464	27	that	that	SCONJ
ftr-465	1464	28	such	such	ADJ
ftr-465	1464	29	programs	program	NOUN
ftr-465	1464	30	were	be	AUX
ftr-465	1464	31	undertaken	undertake	VERB
ftr-465	1464	32	to	to	PART
ftr-465	1464	33	make	make	VERB
ftr-465	1464	34	money	money	NOUN
ftr-465	1464	35	in	in	ADP
ftr-465	1464	36	the	the	DET
ftr-465	1464	37	first	first	ADJ
ftr-465	1464	38	place	place	NOUN
ftr-465	1464	39	.	.	PUNCT
ftr-465	1465	1	i	i	PRON
ftr-465	1465	2	d.	d.	PROPN
ftr-465	1465	3	at	at	ADP
ftr-465	1465	4	1444	1444	NUM
ftr-465	1465	5	-	-	SYM
ftr-465	1465	6	45	45	NUM
ftr-465	1465	7	.	.	PUNCT
ftr-465	1466	1	could	could	AUX
ftr-465	1466	2	not	not	PART
ftr-465	1466	3	one	one	PRON
ftr-465	1466	4	also	also	ADV
ftr-465	1466	5	conclude	conclude	VERB
ftr-465	1466	6	that	that	SCONJ
ftr-465	1466	7	the	the	DET
ftr-465	1466	8	football	football	NOUN
ftr-465	1466	9	program	program	NOUN
ftr-465	1466	10	was	be	AUX
ftr-465	1466	11	undertaken	undertake	VERB
ftr-465	1466	12	to	to	ADP
ftr-465	1466	13	further	further	VERB
ftr-465	1466	14	the	the	DET
ftr-465	1466	15	university	university	NOUN
ftr-465	1466	16	's	's	PART
ftr-465	1466	17	educational	educational	ADJ
ftr-465	1466	18	goals	goal	NOUN
ftr-465	1466	19	,	,	PUNCT
ftr-465	1466	20	but	but	CCONJ
ftr-465	1466	21	the	the	DET
ftr-465	1466	22	university	university	NOUN
ftr-465	1466	23	simply	simply	ADV
ftr-465	1466	24	could	could	AUX
ftr-465	1466	25	not	not	PART
ftr-465	1466	26	afford	afford	VERB
ftr-465	1466	27	to	to	PART
ftr-465	1466	28	keep	keep	VERB
ftr-465	1466	29	it	it	PRON
ftr-465	1466	30	going	go	VERB
ftr-465	1466	31	?	?	PUNCT
ftr-465	1467	1	it	it	PRON
ftr-465	1467	2	is	be	AUX
ftr-465	1467	3	,	,	PUNCT
ftr-465	1467	4	however	however	ADV
ftr-465	1467	5	,	,	PUNCT
ftr-465	1467	6	essentially	essentially	ADV
ftr-465	1467	7	the	the	DET
ftr-465	1467	8	"	"	PUNCT
ftr-465	1467	9	problematic	problematic	ADJ
ftr-465	1467	10	"	"	PUNCT
ftr-465	1467	11	connection	connection	NOUN
ftr-465	1467	12	between	between	ADP
ftr-465	1467	13	intercollegiate	intercollegiate	ADJ
ftr-465	1467	14	athletics	athletic	NOUN
ftr-465	1467	15	and	and	CCONJ
ftr-465	1467	16	education	education	NOUN
ftr-465	1467	17	,	,	PUNCT
ftr-465	1467	18	and	and	CCONJ
ftr-465	1467	19	the	the	DET
ftr-465	1467	20	mania	mania	NOUN
ftr-465	1467	21	for	for	ADP
ftr-465	1467	22	winning	win	VERB
ftr-465	1467	23	,	,	PUNCT
ftr-465	1467	24	that	that	PRON
ftr-465	1467	25	leads	lead	VERB
ftr-465	1467	26	professor	professor	NOUN
ftr-465	1467	27	kaplan	kaplan	PROPN
ftr-465	1467	28	to	to	ADP
ftr-465	1467	29	the	the	DET
ftr-465	1467	30	plausible	plausible	ADJ
ftr-465	1467	31	conclusion	conclusion	NOUN
ftr-465	1467	32	that	that	SCONJ
ftr-465	1467	33	in	in	ADP
ftr-465	1467	34	many	many	ADJ
ftr-465	1467	35	cases	case	NOUN
ftr-465	1467	36	intercollegiate	intercollegiate	ADJ
ftr-465	1467	37	athletic	athletic	ADJ
ftr-465	1467	38	programs	program	NOUN
ftr-465	1467	39	are	be	AUX
ftr-465	1467	40	not	not	PART
ftr-465	1467	41	substantially	substantially	ADV
ftr-465	1467	42	related	relate	VERB
ftr-465	1467	43	to	to	ADP
ftr-465	1467	44	the	the	DET
ftr-465	1467	45	educational	educational	ADJ
ftr-465	1467	46	goals	goal	NOUN
ftr-465	1467	47	of	of	ADP
ftr-465	1467	48	the	the	DET
ftr-465	1467	49	university	university	NOUN
ftr-465	1467	50	.	.	PUNCT
ftr-465	1468	1	i	i	PRON
ftr-465	1468	2	d.	d.	PROPN
ftr-465	1468	3	at	at	ADP
ftr-465	1468	4	1459	1459	NUM
ftr-465	1468	5	-	-	SYM
ftr-465	1468	6	60	60	NUM
ftr-465	1468	7	.	.	PUNCT
ftr-465	1469	1	winning	win	VERB
ftr-465	1469	2	means	mean	VERB
ftr-465	1469	3	greater	great	ADJ
ftr-465	1469	4	revenue	revenue	NOUN
ftr-465	1469	5	from	from	ADP
ftr-465	1469	6	broadcasting	broadcasting	NOUN
ftr-465	1469	7	,	,	PUNCT
ftr-465	1469	8	larger	large	ADJ
ftr-465	1469	9	gate	gate	NOUN
ftr-465	1469	10	admissions	admission	NOUN
ftr-465	1469	11	,	,	PUNCT
ftr-465	1469	12	and	and	CCONJ
ftr-465	1469	13	the	the	DET
ftr-465	1469	14	opportunity	opportunity	NOUN
ftr-465	1469	15	to	to	PART
ftr-465	1469	16	play	play	VERB
ftr-465	1469	17	in	in	ADP
ftr-465	1469	18	bowl	bowl	NOUN
ftr-465	1469	19	games	game	NOUN
ftr-465	1469	20	.	.	PUNCT
ftr-465	1470	1	the	the	DET
ftr-465	1470	2	inference	inference	NOUN
ftr-465	1470	3	is	be	AUX
ftr-465	1470	4	that	that	SCONJ
ftr-465	1470	5	the	the	DET
ftr-465	1470	6	focus	focus	NOUN
ftr-465	1470	7	on	on	ADP
ftr-465	1470	8	winning	win	VERB
ftr-465	1470	9	demonstrates	demonstrate	VERB
ftr-465	1470	10	a	a	DET
ftr-465	1470	11	primary	primary	ADJ
ftr-465	1470	12	goal	goal	NOUN
ftr-465	1470	13	to	to	PART
ftr-465	1470	14	derive	derive	VERB
ftr-465	1470	15	profit	profit	NOUN
ftr-465	1470	16	.	.	PUNCT
ftr-465	1471	1	are	be	AUX
ftr-465	1471	2	there	there	ADV
ftr-465	1471	3	not	not	PART
ftr-465	1471	4	,	,	PUNCT
ftr-465	1471	5	rare	rare	ADJ
ftr-465	1471	6	as	as	SCONJ
ftr-465	1471	7	they	they	PRON
ftr-465	1471	8	may	may	AUX
ftr-465	1471	9	be	be	AUX
ftr-465	1471	10	,	,	PUNCT
ftr-465	1471	11	intercollegiate	intercollegiate	ADJ
ftr-465	1471	12	athletic	athletic	ADJ
ftr-465	1471	13	programs	program	NOUN
ftr-465	1471	14	with	with	ADP
ftr-465	1471	15	a	a	DET
ftr-465	1471	16	tradition	tradition	NOUN
ftr-465	1471	17	of	of	ADP
ftr-465	1471	18	winning	win	VERB
ftr-465	1471	19	that	that	PRON
ftr-465	1471	20	can	can	AUX
ftr-465	1471	21	nevertheless	nevertheless	ADV
ftr-465	1471	22	demonstrate	demonstrate	VERB
ftr-465	1471	23	a	a	DET
ftr-465	1471	24	primary	primary	ADJ
ftr-465	1471	25	purpose	purpose	NOUN
ftr-465	1471	26	to	to	PART
ftr-465	1471	27	promote	promote	VERB
ftr-465	1471	28	educational	educational	ADJ
ftr-465	1471	29	values	value	NOUN
ftr-465	1471	30	by	by	ADP
ftr-465	1471	31	emphasizing	emphasize	VERB
ftr-465	1471	32	cooperation	cooperation	NOUN
ftr-465	1471	33	,	,	PUNCT
ftr-465	1471	34	perseverance	perseverance	NOUN
ftr-465	1471	35	,	,	PUNCT
ftr-465	1471	36	excellence	excellence	NOUN
ftr-465	1471	37	,	,	PUNCT
ftr-465	1471	38	living	live	VERB
ftr-465	1471	39	up	up	ADP
ftr-465	1471	40	to	to	ADP
ftr-465	1471	41	potential	potential	ADJ
ftr-465	1471	42	,	,	PUNCT
ftr-465	1471	43	pride	pride	NOUN
ftr-465	1471	44	in	in	ADP
ftr-465	1471	45	accomplishment	accomplishment	NOUN
ftr-465	1471	46	,	,	PUNCT
ftr-465	1471	47	and	and	CCONJ
ftr-465	1471	48	playing	play	VERB
ftr-465	1471	49	by	by	ADP
ftr-465	1471	50	the	the	DET
ftr-465	1471	51	rules	rule	NOUN
ftr-465	1471	52	,	,	PUNCT
ftr-465	1471	53	and	and	CCONJ
ftr-465	1471	54	not	not	PART
ftr-465	1471	55	simply	simply	ADV
ftr-465	1471	56	winning	win	VERB
ftr-465	1471	57	at	at	ADP
ftr-465	1471	58	all	all	DET
ftr-465	1471	59	costs	cost	NOUN
ftr-465	1471	60	?	?	PUNCT
ftr-465	1472	1	[	[	X
ftr-465	1472	2	vol	vol	NOUN
ftr-465	1472	3	.	.	PUNCT
ftr-465	1472	4	3:7	3:7	NUM
ftr-465	1472	5	unfair	unfair	ADJ
ftr-465	1472	6	business	business	NOUN
ftr-465	1472	7	competition	competition	NOUN
ftr-465	1472	8	operation	operation	NOUN
ftr-465	1472	9	may	may	AUX
ftr-465	1472	10	be	be	AUX
ftr-465	1472	11	justified	justify	VERB
ftr-465	1472	12	by	by	ADP
ftr-465	1472	13	factors	factor	NOUN
ftr-465	1472	14	which	which	PRON
ftr-465	1472	15	,	,	PUNCT
ftr-465	1472	16	on	on	ADP
ftr-465	1472	17	balance	balance	NOUN
ftr-465	1472	18	,	,	PUNCT
ftr-465	1472	19	show	show	VERB
ftr-465	1472	20	that	that	SCONJ
ftr-465	1472	21	the	the	DET
ftr-465	1472	22	conduct	conduct	NOUN
ftr-465	1472	23	of	of	ADP
ftr-465	1472	24	the	the	DET
ftr-465	1472	25	business	business	NOUN
ftr-465	1472	26	was	be	AUX
ftr-465	1472	27	substantially	substantially	ADV
ftr-465	1472	28	related	relate	VERB
ftr-465	1472	29	to	to	ADP
ftr-465	1472	30	the	the	DET
ftr-465	1472	31	exempt	exempt	ADJ
ftr-465	1472	32	purpose	purpose	NOUN
ftr-465	1472	33	of	of	ADP
ftr-465	1472	34	the	the	DET
ftr-465	1472	35	institution	institution	NOUN
ftr-465	1472	36	.	.	PUNCT
ftr-465	1473	1	"229	"229	NOUN
ftr-465	1474	1	4	4	NUM
ftr-465	1474	2	.	.	PUNCT
ftr-465	1474	3	competitive	competitive	ADJ
ftr-465	1474	4	,	,	PUNCT
ftr-465	1474	5	commercial	commercial	ADJ
ftr-465	1474	6	manner.-the	manner.-the	ADJ
ftr-465	1474	7	notion	notion	NOUN
ftr-465	1474	8	that	that	SCONJ
ftr-465	1474	9	a	a	DET
ftr-465	1474	10	business	business	NOUN
ftr-465	1474	11	activity	activity	NOUN
ftr-465	1474	12	operated	operate	VERB
ftr-465	1474	13	by	by	ADP
ftr-465	1474	14	an	an	DET
ftr-465	1474	15	exempt	exempt	ADJ
ftr-465	1474	16	organization	organization	NOUN
ftr-465	1474	17	is	be	AUX
ftr-465	1474	18	unrelated	unrelated	ADJ
ftr-465	1474	19	if	if	SCONJ
ftr-465	1474	20	conducted	conduct	VERB
ftr-465	1474	21	in	in	ADP
ftr-465	1474	22	a	a	DET
ftr-465	1474	23	manner	manner	NOUN
ftr-465	1474	24	similar	similar	ADJ
ftr-465	1474	25	to	to	ADP
ftr-465	1474	26	the	the	DET
ftr-465	1474	27	operation	operation	NOUN
ftr-465	1474	28	of	of	ADP
ftr-465	1474	29	a	a	DET
ftr-465	1474	30	taxable	taxable	ADJ
ftr-465	1474	31	enterprise	enterprise	NOUN
ftr-465	1474	32	has	have	VERB
ftr-465	1474	33	its	its	PRON
ftr-465	1474	34	origins	origin	NOUN
ftr-465	1474	35	in	in	ADP
ftr-465	1474	36	the	the	DET
ftr-465	1474	37	1958	1958	NUM
ftr-465	1474	38	regulations	regulation	NOUN
ftr-465	1474	39	,	,	PUNCT
ftr-465	1474	40	which	which	PRON
ftr-465	1474	41	,	,	PUNCT
ftr-465	1474	42	as	as	ADP
ftr-465	1474	43	noted	note	VERB
ftr-465	1474	44	supra	supra	NOUN
ftr-465	1474	45	,	,	PUNCT
ftr-465	1474	46	provided	provide	VERB
ftr-465	1474	47	:	:	PUNCT
ftr-465	1474	48	"	"	PUNCT
ftr-465	1474	49	similarly	similarly	ADV
ftr-465	1474	50	,	,	PUNCT
ftr-465	1474	51	a	a	DET
ftr-465	1474	52	university	university	NOUN
ftr-465	1474	53	radio	radio	NOUN
ftr-465	1474	54	station	station	NOUN
ftr-465	1474	55	or	or	CCONJ
ftr-465	1474	56	press	press	NOUN
ftr-465	1474	57	is	be	AUX
ftr-465	1474	58	considered	consider	VERB
ftr-465	1474	59	a	a	DET
ftr-465	1474	60	related	related	ADJ
ftr-465	1474	61	trade	trade	NOUN
ftr-465	1474	62	or	or	CCONJ
ftr-465	1474	63	business	business	NOUN
ftr-465	1474	64	if	if	SCONJ
ftr-465	1474	65	operated	operate	VERB
ftr-465	1474	66	primarily	primarily	ADV
ftr-465	1474	67	as	as	ADP
ftr-465	1474	68	an	an	DET
ftr-465	1474	69	integral	integral	ADJ
ftr-465	1474	70	part	part	NOUN
ftr-465	1474	71	of	of	ADP
ftr-465	1474	72	the	the	DET
ftr-465	1474	73	educational	educational	ADJ
ftr-465	1474	74	program	program	NOUN
ftr-465	1474	75	of	of	ADP
ftr-465	1474	76	the	the	DET
ftr-465	1474	77	university	university	NOUN
ftr-465	1474	78	,	,	PUNCT
ftr-465	1474	79	but	but	CCONJ
ftr-465	1474	80	is	be	AUX
ftr-465	1474	81	considered	consider	VERB
ftr-465	1474	82	an	an	DET
ftr-465	1474	83	unrelated	unrelated	ADJ
ftr-465	1474	84	trade	trade	NOUN
ftr-465	1474	85	or	or	CCONJ
ftr-465	1474	86	business	business	NOUN
ftr-465	1474	87	if	if	SCONJ
ftr-465	1474	88	operated	operate	VERB
ftr-465	1474	89	in	in	ADP
ftr-465	1474	90	substantially	substantially	ADV
ftr-465	1474	91	the	the	DET
ftr-465	1474	92	same	same	ADJ
ftr-465	1474	93	manner	manner	NOUN
ftr-465	1474	94	as	as	ADP
ftr-465	1474	95	a	a	DET
ftr-465	1474	96	commercial	commercial	ADJ
ftr-465	1474	97	radio	radio	NOUN
ftr-465	1474	98	station	station	NOUN
ftr-465	1474	99	or	or	CCONJ
ftr-465	1474	100	publishing	publishing	NOUN
ftr-465	1474	101	house	house	NOUN
ftr-465	1474	102	.	.	PUNCT
ftr-465	1475	1	"	"	PUNCT
ftr-465	1475	2	'	'	PUNCT
ftr-465	1475	3	the	the	DET
ftr-465	1475	4	inference	inference	NOUN
ftr-465	1475	5	underlying	underlie	VERB
ftr-465	1475	6	the	the	DET
ftr-465	1475	7	1958	1958	NUM
ftr-465	1475	8	regulations	regulation	NOUN
ftr-465	1475	9	is	be	AUX
ftr-465	1475	10	that	that	SCONJ
ftr-465	1475	11	the	the	DET
ftr-465	1475	12	manner	manner	NOUN
ftr-465	1475	13	in	in	ADP
ftr-465	1475	14	which	which	PRON
ftr-465	1475	15	an	an	DET
ftr-465	1475	16	activity	activity	NOUN
ftr-465	1475	17	is	be	AUX
ftr-465	1475	18	conducted	conduct	VERB
ftr-465	1475	19	reflects	reflect	VERB
ftr-465	1475	20	the	the	DET
ftr-465	1475	21	exempt	exempt	ADJ
ftr-465	1475	22	organization	organization	NOUN
ftr-465	1475	23	's	's	PART
ftr-465	1475	24	principal	principal	ADJ
ftr-465	1475	25	motive	motive	NOUN
ftr-465	1475	26	to	to	PART
ftr-465	1475	27	conduct	conduct	VERB
ftr-465	1475	28	it	it	PRON
ftr-465	1475	29	,	,	PUNCT
ftr-465	1475	30	e.g.	e.g.	ADV
ftr-465	1475	31	,	,	PUNCT
ftr-465	1475	32	if	if	SCONJ
ftr-465	1475	33	the	the	DET
ftr-465	1475	34	business	business	NOUN
ftr-465	1475	35	in	in	ADP
ftr-465	1475	36	question	question	NOUN
ftr-465	1475	37	is	be	AUX
ftr-465	1475	38	operated	operate	VERB
ftr-465	1475	39	like	like	SCONJ
ftr-465	1475	40	a	a	DET
ftr-465	1475	41	taxable	taxable	ADJ
ftr-465	1475	42	business	business	NOUN
ftr-465	1475	43	is	be	AUX
ftr-465	1475	44	operated	operate	VERB
ftr-465	1475	45	,	,	PUNCT
ftr-465	1475	46	the	the	DET
ftr-465	1475	47	likely	likely	ADJ
ftr-465	1475	48	motive	motive	NOUN
ftr-465	1475	49	is	be	AUX
ftr-465	1475	50	profit	profit	NOUN
ftr-465	1475	51	.	.	PUNCT
ftr-465	1476	1	the	the	DET
ftr-465	1476	2	court	court	NOUN
ftr-465	1476	3	of	of	ADP
ftr-465	1476	4	claims	claim	NOUN
ftr-465	1476	5	misapplied	misapply	VERB
ftr-465	1476	6	the	the	DET
ftr-465	1476	7	"	"	PUNCT
ftr-465	1476	8	commercial	commercial	ADJ
ftr-465	1476	9	manner	manner	NOUN
ftr-465	1476	10	"	"	PUNCT
ftr-465	1476	11	test	test	NOUN
ftr-465	1476	12	in	in	ADP
ftr-465	1476	13	disabled	disabled	ADJ
ftr-465	1476	14	american	american	ADJ
ftr-465	1476	15	veterans	veteran	NOUN
ftr-465	1476	16	to	to	PART
ftr-465	1476	17	determine	determine	VERB
ftr-465	1476	18	whether	whether	SCONJ
ftr-465	1476	19	an	an	DET
ftr-465	1476	20	activity	activity	NOUN
ftr-465	1476	21	was	be	AUX
ftr-465	1476	22	a	a	DET
ftr-465	1476	23	trade	trade	NOUN
ftr-465	1476	24	or	or	CCONJ
ftr-465	1476	25	business	business	NOUN
ftr-465	1476	26	rather	rather	ADV
ftr-465	1476	27	than	than	ADP
ftr-465	1476	28	to	to	PART
ftr-465	1476	29	resolve	resolve	VERB
ftr-465	1476	30	the	the	DET
ftr-465	1476	31	issue	issue	NOUN
ftr-465	1476	32	of	of	ADP
ftr-465	1476	33	whether	whether	SCONJ
ftr-465	1476	34	the	the	DET
ftr-465	1476	35	trade	trade	NOUN
ftr-465	1476	36	or	or	CCONJ
ftr-465	1476	37	business	business	NOUN
ftr-465	1476	38	was	be	AUX
ftr-465	1476	39	related	relate	VERB
ftr-465	1476	40	or	or	CCONJ
ftr-465	1476	41	unrelated	unrelated	ADJ
ftr-465	1476	42	to	to	ADP
ftr-465	1476	43	the	the	DET
ftr-465	1476	44	exempt	exempt	ADJ
ftr-465	1476	45	purposes	purpose	NOUN
ftr-465	1476	46	of	of	ADP
ftr-465	1476	47	the	the	DET
ftr-465	1476	48	organization	organization	NOUN
ftr-465	1476	49	.	.	PUNCT
ftr-465	1477	1	"3	"3	NOUN
ftr-465	1477	2	another	another	DET
ftr-465	1477	3	court	court	NOUN
ftr-465	1477	4	,	,	PUNCT
ftr-465	1477	5	applying	apply	VERB
ftr-465	1477	6	the	the	DET
ftr-465	1477	7	test	test	NOUN
ftr-465	1477	8	to	to	PART
ftr-465	1477	9	resolve	resolve	VERB
ftr-465	1477	10	the	the	DET
ftr-465	1477	11	related	relate	VERB
ftr-465	1477	12	versus	versus	ADP
ftr-465	1477	13	unrelated	unrelated	ADJ
ftr-465	1477	14	issue	issue	NOUN
ftr-465	1477	15	,	,	PUNCT
ftr-465	1477	16	observed	observe	VERB
ftr-465	1477	17	that	that	SCONJ
ftr-465	1477	18	the	the	DET
ftr-465	1477	19	lack	lack	NOUN
ftr-465	1477	20	of	of	ADP
ftr-465	1477	21	advertising	advertising	NOUN
ftr-465	1477	22	and	and	CCONJ
ftr-465	1477	23	solicitation	solicitation	NOUN
ftr-465	1477	24	"	"	PUNCT
ftr-465	1477	25	substantiate	substantiate	VERB
ftr-465	1477	26	the	the	DET
ftr-465	1477	27	essentially	essentially	ADV
ftr-465	1477	28	non	non	ADJ
ftr-465	1477	29	-	-	ADJ
ftr-465	1477	30	commercial	commercial	ADJ
ftr-465	1477	31	operation	operation	NOUN
ftr-465	1477	32	"	"	PUNCT
ftr-465	1477	33	of	of	ADP
ftr-465	1477	34	the	the	DET
ftr-465	1477	35	activity	activity	NOUN
ftr-465	1477	36	.	.	PUNCT
ftr-465	1477	37	'	'	PUNCT
ftr-465	1478	1	one	one	NUM
ftr-465	1478	2	taxpayer	taxpayer	NOUN
ftr-465	1478	3	even	even	ADV
ftr-465	1478	4	argued	argue	VERB
ftr-465	1478	5	that	that	SCONJ
ftr-465	1478	6	its	its	PRON
ftr-465	1478	7	farming	farming	NOUN
ftr-465	1478	8	operation	operation	NOUN
ftr-465	1478	9	was	be	AUX
ftr-465	1478	10	so	so	ADV
ftr-465	1478	11	inefficient	inefficient	ADJ
ftr-465	1478	12	that	that	SCONJ
ftr-465	1478	13	229	229	NUM
ftr-465	1478	14	.	.	PUNCT
ftr-465	1479	1	iowa	iowa	PROPN
ftr-465	1479	2	state	state	PROPN
ftr-465	1479	3	univ	univ	PROPN
ftr-465	1479	4	.	.	PROPN
ftr-465	1479	5	of	of	ADP
ftr-465	1479	6	science	science	PROPN
ftr-465	1479	7	&	&	CCONJ
ftr-465	1479	8	technology	technology	PROPN
ftr-465	1479	9	v.	v.	PROPN
ftr-465	1479	10	united	united	PROPN
ftr-465	1479	11	states	states	PROPN
ftr-465	1479	12	,	,	PUNCT
ftr-465	1479	13	500	500	NUM
ftr-465	1479	14	f.2d	f.2d	NOUN
ftr-465	1479	15	508,518	508,518	NUM
ftr-465	1479	16	(	(	PUNCT
ftr-465	1479	17	cl	cl	NOUN
ftr-465	1479	18	cl	cl	NOUN
ftr-465	1479	19	.	.	PUNCT
ftr-465	1479	20	1974	1974	NUM
ftr-465	1479	21	)	)	PUNCT
ftr-465	1479	22	.	.	PUNCT
ftr-465	1480	1	one	one	NUM
ftr-465	1480	2	commentator	commentator	NOUN
ftr-465	1480	3	has	have	AUX
ftr-465	1480	4	questioned	question	VERB
ftr-465	1480	5	why	why	SCONJ
ftr-465	1480	6	a	a	DET
ftr-465	1480	7	related	related	ADJ
ftr-465	1480	8	business	business	NOUN
ftr-465	1480	9	activity	activity	NOUN
ftr-465	1480	10	ever	ever	ADV
ftr-465	1480	11	needs	need	VERB
ftr-465	1480	12	to	to	PART
ftr-465	1480	13	make	make	VERB
ftr-465	1480	14	a	a	DET
ftr-465	1480	15	profit	profit	NOUN
ftr-465	1480	16	see	see	PROPN
ftr-465	1480	17	cooper	cooper	PROPN
ftr-465	1480	18	,	,	PUNCT
ftr-465	1480	19	supra	supra	PROPN
ftr-465	1480	20	note	note	NOUN
ftr-465	1480	21	71	71	NUM
ftr-465	1480	22	,	,	PUNCT
ftr-465	1480	23	at	at	ADP
ftr-465	1480	24	2020	2020	NUM
ftr-465	1480	25	.	.	PUNCT
ftr-465	1481	1	setting	set	VERB
ftr-465	1481	2	a	a	DET
ftr-465	1481	3	fee	fee	NOUN
ftr-465	1481	4	to	to	PART
ftr-465	1481	5	earn	earn	VERB
ftr-465	1481	6	a	a	DET
ftr-465	1481	7	profit	profit	NOUN
ftr-465	1481	8	curtails	curtail	VERB
ftr-465	1481	9	the	the	DET
ftr-465	1481	10	"	"	PUNCT
ftr-465	1481	11	widest	wide	ADJ
ftr-465	1481	12	possible	possible	ADJ
ftr-465	1481	13	distribution	distribution	NOUN
ftr-465	1481	14	of	of	ADP
ftr-465	1481	15	the	the	DET
ftr-465	1481	16	goods	good	NOUN
ftr-465	1481	17	or	or	CCONJ
ftr-465	1481	18	services	service	NOUN
ftr-465	1481	19	being	be	AUX
ftr-465	1481	20	provided	provide	VERB
ftr-465	1481	21	by	by	ADP
ftr-465	1481	22	the	the	DET
ftr-465	1481	23	exempt	exempt	ADJ
ftr-465	1481	24	organization	organization	NOUN
ftr-465	1481	25	.	.	PUNCT
ftr-465	1481	26	"	"	PUNCT
ftr-465	1482	1	i	i	PRON
ftr-465	1482	2	d.	d.	PROPN
ftr-465	1482	3	at	at	ADP
ftr-465	1482	4	2021	2021	NUM
ftr-465	1482	5	.	.	PUNCT
ftr-465	1483	1	according	accord	VERB
ftr-465	1483	2	to	to	ADP
ftr-465	1483	3	cooper	cooper	NOUN
ftr-465	1483	4	the	the	DET
ftr-465	1483	5	only	only	ADJ
ftr-465	1483	6	excuse	excuse	NOUN
ftr-465	1483	7	for	for	ADP
ftr-465	1483	8	charging	charge	VERB
ftr-465	1483	9	profitable	profitable	ADJ
ftr-465	1483	10	prices	price	NOUN
ftr-465	1483	11	is	be	AUX
ftr-465	1483	12	to	to	PART
ftr-465	1483	13	earn	earn	VERB
ftr-465	1483	14	money	money	NOUN
ftr-465	1483	15	for	for	ADP
ftr-465	1483	16	support	support	NOUN
ftr-465	1483	17	of	of	ADP
ftr-465	1483	18	other	other	ADJ
ftr-465	1483	19	activities	activity	NOUN
ftr-465	1483	20	of	of	ADP
ftr-465	1483	21	the	the	DET
ftr-465	1483	22	organization	organization	NOUN
ftr-465	1483	23	.	.	PUNCT
ftr-465	1484	1	while	while	SCONJ
ftr-465	1484	2	this	this	PRON
ftr-465	1484	3	is	be	AUX
ftr-465	1484	4	a	a	DET
ftr-465	1484	5	laudable	laudable	ADJ
ftr-465	1484	6	goal	goal	NOUN
ftr-465	1484	7	,	,	PUNCT
ftr-465	1484	8	it	it	PRON
ftr-465	1484	9	is	be	AUX
ftr-465	1484	10	precisely	precisely	ADV
ftr-465	1484	11	the	the	DET
ftr-465	1484	12	justification	justification	NOUN
ftr-465	1484	13	which	which	PRON
ftr-465	1484	14	was	be	AUX
ftr-465	1484	15	advanced	advanced	ADJ
ftr-465	1484	16	for	for	ADP
ftr-465	1484	17	selling	sell	VERB
ftr-465	1484	18	advertising	advertising	NOUN
ftr-465	1484	19	space	space	NOUN
ftr-465	1484	20	in	in	ADP
ftr-465	1484	21	exempt	exempt	ADJ
ftr-465	1484	22	organization	organization	NOUN
ftr-465	1484	23	publications	publication	NOUN
ftr-465	1484	24	.	.	PUNCT
ftr-465	1485	1	the	the	DET
ftr-465	1485	2	exempt	exempt	ADJ
ftr-465	1485	3	publishers	publisher	NOUN
ftr-465	1485	4	were	be	AUX
ftr-465	1485	5	merely	merely	ADV
ftr-465	1485	6	being	be	AUX
ftr-465	1485	7	alert	alert	ADJ
ftr-465	1485	8	to	to	ADP
ftr-465	1485	9	the	the	DET
ftr-465	1485	10	fact	fact	NOUN
ftr-465	1485	11	that	that	SCONJ
ftr-465	1485	12	there	there	PRON
ftr-465	1485	13	was	be	VERB
ftr-465	1485	14	profit	profit	NOUN
ftr-465	1485	15	potential	potential	NOUN
ftr-465	1485	16	as	as	ADP
ftr-465	1485	17	a	a	DET
ftr-465	1485	18	by	by	ADP
ftr-465	1485	19	-	-	PUNCT
ftr-465	1485	20	product	product	NOUN
ftr-465	1485	21	of	of	ADP
ftr-465	1485	22	their	their	PRON
ftr-465	1485	23	related	relate	VERB
ftr-465	1485	24	publishing	publishing	NOUN
ftr-465	1485	25	businesses	business	NOUN
ftr-465	1485	26	.	.	PUNCT
ftr-465	1486	1	if	if	SCONJ
ftr-465	1486	2	congress	congress	PROPN
ftr-465	1486	3	was	be	AUX
ftr-465	1486	4	willing	willing	ADJ
ftr-465	1486	5	to	to	PART
ftr-465	1486	6	bar	bar	VERB
ftr-465	1486	7	this	this	DET
ftr-465	1486	8	form	form	NOUN
ftr-465	1486	9	of	of	ADP
ftr-465	1486	10	skimming	skim	VERB
ftr-465	1486	11	profits	profit	NOUN
ftr-465	1486	12	out	out	ADP
ftr-465	1486	13	of	of	ADP
ftr-465	1486	14	a	a	DET
ftr-465	1486	15	related	related	ADJ
ftr-465	1486	16	business	business	NOUN
ftr-465	1486	17	,	,	PUNCT
ftr-465	1486	18	it	it	PRON
ftr-465	1486	19	is	be	AUX
ftr-465	1486	20	not	not	PART
ftr-465	1486	21	a	a	DET
ftr-465	1486	22	great	great	ADJ
ftr-465	1486	23	step	step	NOUN
ftr-465	1486	24	to	to	ADP
ftr-465	1486	25	saying	say	VERB
ftr-465	1486	26	that	that	SCONJ
ftr-465	1486	27	any	any	DET
ftr-465	1486	28	business	business	NOUN
ftr-465	1486	29	which	which	PRON
ftr-465	1486	30	earns	earn	VERB
ftr-465	1486	31	a	a	DET
ftr-465	1486	32	profit	profit	NOUN
ftr-465	1486	33	should	should	AUX
ftr-465	1486	34	be	be	AUX
ftr-465	1486	35	taxed	tax	VERB
ftr-465	1486	36	.	.	PUNCT
ftr-465	1487	1	i	i	PRON
ftr-465	1487	2	d.	d.	PROPN
ftr-465	1487	3	at	at	ADP
ftr-465	1487	4	2021	2021	NUM
ftr-465	1487	5	.	.	PUNCT
ftr-465	1488	1	230	230	NUM
ftr-465	1488	2	.	.	PUNCT
ftr-465	1488	3	regs	reg	NOUN
ftr-465	1488	4	.	.	PUNCT
ftr-465	1489	1	§	§	PROPN
ftr-465	1489	2	1.513	1.513	NUM
ftr-465	1489	3	-	-	SYM
ftr-465	1489	4	2(a)(4	2(a)(4	NUM
ftr-465	1489	5	)	)	PUNCT
ftr-465	1489	6	(	(	PUNCT
ftr-465	1489	7	as	as	SCONJ
ftr-465	1489	8	amended	amend	VERB
ftr-465	1489	9	in	in	ADP
ftr-465	1489	10	1969	1969	NUM
ftr-465	1489	11	)	)	PUNCT
ftr-465	1489	12	.	.	PUNCT
ftr-465	1490	1	231	231	NUM
ftr-465	1490	2	.	.	PUNCT
ftr-465	1491	1	see	see	VERB
ftr-465	1491	2	supra	supra	PROPN
ftr-465	1491	3	note	note	PROPN
ftr-465	1491	4	190	190	NUM
ftr-465	1491	5	.	.	PUNCT
ftr-465	1491	6	232	232	NUM
ftr-465	1491	7	.	.	PUNCT
ftr-465	1491	8	st	st	PROPN
ftr-465	1491	9	.	.	PROPN
ftr-465	1491	10	luke	luke	PROPN
ftr-465	1491	11	's	's	PART
ftr-465	1491	12	hosp	hosp	NOUN
ftr-465	1491	13	.	.	PUNCT
ftr-465	1492	1	v.	v.	PROPN
ftr-465	1492	2	united	united	PROPN
ftr-465	1492	3	states	states	PROPN
ftr-465	1492	4	,	,	PUNCT
ftr-465	1492	5	494	494	NUM
ftr-465	1492	6	f.	f.	PROPN
ftr-465	1492	7	supp	supp	PROPN
ftr-465	1492	8	.	.	PUNCT
ftr-465	1493	1	85	85	NUM
ftr-465	1493	2	,	,	PUNCT
ftr-465	1493	3	91	91	NUM
ftr-465	1493	4	(	(	PUNCT
ftr-465	1493	5	w.d	w.d	PROPN
ftr-465	1493	6	.	.	PROPN
ftr-465	1493	7	mo	mo	PROPN
ftr-465	1493	8	.	.	PROPN
ftr-465	1493	9	1980	1980	NUM
ftr-465	1493	10	):	):	PUNCT
ftr-465	1494	1	see	see	VERB
ftr-465	1494	2	also	also	ADV
ftr-465	1494	3	hi	hi	ADJ
ftr-465	1494	4	-	-	PUNCT
ftr-465	1494	5	plains	plain	NOUN
ftr-465	1494	6	hosp	hosp	NOUN
ftr-465	1494	7	.	.	PUNCT
ftr-465	1495	1	v.	v.	PROPN
ftr-465	1495	2	united	united	PROPN
ftr-465	1495	3	states	states	PROPN
ftr-465	1495	4	,	,	PUNCT
ftr-465	1495	5	670	670	NUM
ftr-465	1495	6	f.2d	f.2d	ADP
ftr-465	1495	7	528	528	NUM
ftr-465	1495	8	,	,	PUNCT
ftr-465	1495	9	532	532	NUM
ftr-465	1495	10	(	(	PUNCT
ftr-465	1495	11	5th	5th	ADJ
ftr-465	1495	12	cir	cir	NOUN
ftr-465	1495	13	.	.	PROPN
ftr-465	1495	14	1982	1982	NUM
ftr-465	1495	15	)	)	PUNCT
ftr-465	1495	16	(	(	PUNCT
ftr-465	1495	17	"	"	PUNCT
ftr-465	1495	18	[	[	X
ftr-465	1495	19	the	the	DET
ftr-465	1495	20	hospital	hospital	NOUN
ftr-465	1495	21	pharmacy	pharmacy	NOUN
ftr-465	1495	22	]	]	PUNCT
ftr-465	1495	23	has	have	AUX
ftr-465	1495	24	not	not	PART
ftr-465	1495	25	sought	seek	VERB
ftr-465	1495	26	to	to	PART
ftr-465	1495	27	expand	expand	VERB
ftr-465	1495	28	its	its	PRON
ftr-465	1495	29	market	market	NOUN
ftr-465	1495	30	or	or	CCONJ
ftr-465	1495	31	the	the	DET
ftr-465	1495	32	type	type	NOUN
ftr-465	1495	33	of	of	ADP
ftr-465	1495	34	products	product	NOUN
ftr-465	1495	35	it	it	PRON
ftr-465	1495	36	sells	sell	VERB
ftr-465	1495	37	.	.	PUNCT
ftr-465	1496	1	it	it	PRON
ftr-465	1496	2	does	do	AUX
ftr-465	1496	3	not	not	PART
ftr-465	1496	4	advertise	advertise	VERB
ftr-465	1496	5	nor	nor	CCONJ
ftr-465	1496	6	does	do	AUX
ftr-465	1496	7	it	it	PRON
ftr-465	1496	8	use	use	VERB
ftr-465	1496	9	display	display	NOUN
ftr-465	1496	10	areas	area	NOUN
ftr-465	1496	11	to	to	PART
ftr-465	1496	12	attract	attract	VERB
ftr-465	1496	13	customers	customer	NOUN
ftr-465	1496	14	.	.	PUNCT
ftr-465	1497	1	in	in	ADP
ftr-465	1497	2	short	short	ADJ
ftr-465	1497	3	,	,	PUNCT
ftr-465	1497	4	it	it	PRON
ftr-465	1497	5	lacks	lack	VERB
ftr-465	1497	6	the	the	DET
ftr-465	1497	7	indicia	indicia	NOUN
ftr-465	1497	8	of	of	ADP
ftr-465	1497	9	a	a	DET
ftr-465	1497	10	modem	modem	ADJ
ftr-465	1497	11	commercial	commercial	ADJ
ftr-465	1497	12	drug	drug	NOUN
ftr-465	1497	13	store	store	NOUN
ftr-465	1497	14	...	...	PUNCT
ftr-465	1497	15	"	"	PUNCT
ftr-465	1497	16	)	)	PUNCT
ftr-465	1497	17	.	.	PUNCT
ftr-465	1498	1	19961	19961	NUM
ftr-465	1498	2	florida	florida	PROPN
ftr-465	1498	3	tax	tax	NOUN
ftr-465	1498	4	review	review	NOUN
ftr-465	1498	5	it	it	PRON
ftr-465	1498	6	could	could	AUX
ftr-465	1498	7	not	not	PART
ftr-465	1498	8	possibly	possibly	ADV
ftr-465	1498	9	be	be	AUX
ftr-465	1498	10	compared	compare	VERB
ftr-465	1498	11	to	to	ADP
ftr-465	1498	12	a	a	DET
ftr-465	1498	13	for	for	ADP
ftr-465	1498	14	-	-	PUNCT
ftr-465	1498	15	profit	profit	NOUN
ftr-465	1498	16	enterprise	enterprise	NOUN
ftr-465	1498	17	.	.	PUNCT
ftr-465	1499	1	3	3	X
ftr-465	1499	2	'	'	PUNCT
ftr-465	1499	3	unfortunately	unfortunately	ADV
ftr-465	1499	4	,	,	PUNCT
ftr-465	1499	5	courts	court	NOUN
ftr-465	1499	6	attempting	attempt	VERB
ftr-465	1499	7	to	to	PART
ftr-465	1499	8	apply	apply	VERB
ftr-465	1499	9	the	the	DET
ftr-465	1499	10	"	"	PUNCT
ftr-465	1499	11	manner	manner	NOUN
ftr-465	1499	12	reflects	reflect	VERB
ftr-465	1499	13	motive	motive	NOUN
ftr-465	1499	14	"	"	PUNCT
ftr-465	1499	15	inference	inference	NOUN
ftr-465	1499	16	underlying	underlie	VERB
ftr-465	1499	17	the	the	DET
ftr-465	1499	18	1958	1958	NUM
ftr-465	1499	19	regulations	regulation	NOUN
ftr-465	1499	20	often	often	ADV
ftr-465	1499	21	fail	fail	VERB
ftr-465	1499	22	to	to	PART
ftr-465	1499	23	differentiate	differentiate	VERB
ftr-465	1499	24	between	between	ADP
ftr-465	1499	25	an	an	DET
ftr-465	1499	26	activity	activity	NOUN
ftr-465	1499	27	simply	simply	ADV
ftr-465	1499	28	utilizing	utilize	VERB
ftr-465	1499	29	modem	modem	NOUN
ftr-465	1499	30	business	business	NOUN
ftr-465	1499	31	practices	practice	NOUN
ftr-465	1499	32	to	to	PART
ftr-465	1499	33	achieve	achieve	VERB
ftr-465	1499	34	its	its	PRON
ftr-465	1499	35	exempt	exempt	ADJ
ftr-465	1499	36	goals	goal	NOUN
ftr-465	1499	37	and	and	CCONJ
ftr-465	1499	38	one	one	NUM
ftr-465	1499	39	conducted	conduct	VERB
ftr-465	1499	40	in	in	ADP
ftr-465	1499	41	a	a	DET
ftr-465	1499	42	manner	manner	NOUN
ftr-465	1499	43	to	to	PART
ftr-465	1499	44	maximize	maximize	VERB
ftr-465	1499	45	profit	profit	NOUN
ftr-465	1499	46	.	.	PUNCT
ftr-465	1500	1	clearly	clearly	ADV
ftr-465	1500	2	,	,	PUNCT
ftr-465	1500	3	the	the	DET
ftr-465	1500	4	distinction	distinction	NOUN
ftr-465	1500	5	between	between	ADP
ftr-465	1500	6	unrelated	unrelated	ADJ
ftr-465	1500	7	and	and	CCONJ
ftr-465	1500	8	related	related	ADJ
ftr-465	1500	9	business	business	NOUN
ftr-465	1500	10	is	be	AUX
ftr-465	1500	11	not	not	PART
ftr-465	1500	12	that	that	SCONJ
ftr-465	1500	13	the	the	DET
ftr-465	1500	14	former	former	ADJ
ftr-465	1500	15	is	be	AUX
ftr-465	1500	16	operated	operate	VERB
ftr-465	1500	17	in	in	ADP
ftr-465	1500	18	an	an	DET
ftr-465	1500	19	efficient	efficient	ADJ
ftr-465	1500	20	,	,	PUNCT
ftr-465	1500	21	business	business	NOUN
ftr-465	1500	22	-	-	PUNCT
ftr-465	1500	23	like	like	ADJ
ftr-465	1500	24	manner	manner	NOUN
ftr-465	1500	25	and	and	CCONJ
ftr-465	1500	26	the	the	DET
ftr-465	1500	27	latter	latter	ADJ
ftr-465	1500	28	is	be	AUX
ftr-465	1500	29	not	not	PART
ftr-465	1500	30	.	.	PUNCT
ftr-465	1501	1	evidence	evidence	NOUN
ftr-465	1501	2	that	that	SCONJ
ftr-465	1501	3	a	a	DET
ftr-465	1501	4	business	business	NOUN
ftr-465	1501	5	activity	activity	NOUN
ftr-465	1501	6	operated	operate	VERB
ftr-465	1501	7	by	by	ADP
ftr-465	1501	8	an	an	DET
ftr-465	1501	9	exempt	exempt	ADJ
ftr-465	1501	10	organization	organization	NOUN
ftr-465	1501	11	advertises	advertise	VERB
ftr-465	1501	12	,	,	PUNCT
ftr-465	1501	13	markets	market	NOUN
ftr-465	1501	14	,	,	PUNCT
ftr-465	1501	15	or	or	CCONJ
ftr-465	1501	16	promotes	promote	VERB
ftr-465	1501	17	its	its	PRON
ftr-465	1501	18	goods	good	NOUN
ftr-465	1501	19	or	or	CCONJ
ftr-465	1501	20	services	service	NOUN
ftr-465	1501	21	,	,	PUNCT
ftr-465	1501	22	prices	price	VERB
ftr-465	1501	23	its	its	PRON
ftr-465	1501	24	goods	good	NOUN
ftr-465	1501	25	or	or	CCONJ
ftr-465	1501	26	services	service	NOUN
ftr-465	1501	27	in	in	ADP
ftr-465	1501	28	accordance	accordance	NOUN
ftr-465	1501	29	with	with	ADP
ftr-465	1501	30	what	what	PRON
ftr-465	1501	31	the	the	DET
ftr-465	1501	32	market	market	NOUN
ftr-465	1501	33	will	will	AUX
ftr-465	1501	34	bear	bear	VERB
ftr-465	1501	35	,	,	PUNCT
ftr-465	1501	36	attempts	attempt	VERB
ftr-465	1501	37	to	to	PART
ftr-465	1501	38	keep	keep	VERB
ftr-465	1501	39	costs	cost	NOUN
ftr-465	1501	40	down	down	ADP
ftr-465	1501	41	,	,	PUNCT
ftr-465	1501	42	operates	operate	VERB
ftr-465	1501	43	efficiently	efficiently	ADV
ftr-465	1501	44	,	,	PUNCT
ftr-465	1501	45	makes	make	VERB
ftr-465	1501	46	capital	capital	NOUN
ftr-465	1501	47	improvements	improvement	NOUN
ftr-465	1501	48	,	,	PUNCT
ftr-465	1501	49	or	or	CCONJ
ftr-465	1501	50	engages	engage	VERB
ftr-465	1501	51	in	in	ADP
ftr-465	1501	52	other	other	ADJ
ftr-465	1501	53	behavior	behavior	NOUN
ftr-465	1501	54	similar	similar	ADJ
ftr-465	1501	55	to	to	ADP
ftr-465	1501	56	the	the	DET
ftr-465	1501	57	manner	manner	NOUN
ftr-465	1501	58	in	in	ADP
ftr-465	1501	59	which	which	PRON
ftr-465	1501	60	a	a	DET
ftr-465	1501	61	taxable	taxable	ADJ
ftr-465	1501	62	organization	organization	NOUN
ftr-465	1501	63	behaves	behave	VERB
ftr-465	1501	64	is	be	AUX
ftr-465	1501	65	not	not	PART
ftr-465	1501	66	inconsistent	inconsistent	ADJ
ftr-465	1501	67	with	with	ADP
ftr-465	1501	68	either	either	CCONJ
ftr-465	1501	69	a	a	DET
ftr-465	1501	70	principal	principal	ADJ
ftr-465	1501	71	purpose	purpose	NOUN
ftr-465	1501	72	to	to	PART
ftr-465	1501	73	further	further	VERB
ftr-465	1501	74	the	the	DET
ftr-465	1501	75	organization	organization	NOUN
ftr-465	1501	76	's	's	PART
ftr-465	1501	77	exempt	exempt	ADJ
ftr-465	1501	78	purpose	purpose	NOUN
ftr-465	1501	79	or	or	CCONJ
ftr-465	1501	80	a	a	DET
ftr-465	1501	81	finding	finding	NOUN
ftr-465	1501	82	that	that	SCONJ
ftr-465	1501	83	the	the	DET
ftr-465	1501	84	activity	activity	NOUN
ftr-465	1501	85	contributes	contribute	VERB
ftr-465	1501	86	importantly	importantly	ADV
ftr-465	1501	87	to	to	ADP
ftr-465	1501	88	the	the	DET
ftr-465	1501	89	achievement	achievement	NOUN
ftr-465	1501	90	of	of	ADP
ftr-465	1501	91	that	that	DET
ftr-465	1501	92	purpose	purpose	NOUN
ftr-465	1501	93	.	.	PUNCT
ftr-465	1502	1	exempt	exempt	ADJ
ftr-465	1502	2	organizations	organization	NOUN
ftr-465	1502	3	offering	offer	VERB
ftr-465	1502	4	goods	good	NOUN
ftr-465	1502	5	or	or	CCONJ
ftr-465	1502	6	services	service	NOUN
ftr-465	1502	7	to	to	ADP
ftr-465	1502	8	the	the	DET
ftr-465	1502	9	public	public	NOUN
ftr-465	1502	10	often	often	ADV
ftr-465	1502	11	find	find	VERB
ftr-465	1502	12	it	it	PRON
ftr-465	1502	13	imperative	imperative	ADJ
ftr-465	1502	14	to	to	PART
ftr-465	1502	15	engage	engage	VERB
ftr-465	1502	16	in	in	ADP
ftr-465	1502	17	such	such	ADJ
ftr-465	1502	18	"	"	PUNCT
ftr-465	1502	19	commercial	commercial	ADJ
ftr-465	1502	20	"	"	PUNCT
ftr-465	1502	21	activity	activity	NOUN
ftr-465	1502	22	with	with	ADP
ftr-465	1502	23	respect	respect	NOUN
ftr-465	1502	24	to	to	ADP
ftr-465	1502	25	their	their	PRON
ftr-465	1502	26	obviously	obviously	ADV
ftr-465	1502	27	related	relate	VERB
ftr-465	1502	28	businesses	business	NOUN
ftr-465	1502	29	in	in	ADP
ftr-465	1502	30	order	order	NOUN
ftr-465	1502	31	to	to	PART
ftr-465	1502	32	survive	survive	VERB
ftr-465	1502	33	in	in	ADP
ftr-465	1502	34	a	a	DET
ftr-465	1502	35	world	world	NOUN
ftr-465	1502	36	in	in	ADP
ftr-465	1502	37	which	which	PRON
ftr-465	1502	38	competition	competition	NOUN
ftr-465	1502	39	for	for	ADP
ftr-465	1502	40	the	the	DET
ftr-465	1502	41	dollar	dollar	NOUN
ftr-465	1502	42	is	be	AUX
ftr-465	1502	43	fierce	fierce	ADJ
ftr-465	1502	44	and	and	CCONJ
ftr-465	1502	45	a	a	DET
ftr-465	1502	46	dollar	dollar	NOUN
ftr-465	1502	47	earned	earn	VERB
ftr-465	1502	48	buys	buy	VERB
ftr-465	1502	49	less	less	ADJ
ftr-465	1502	50	.	.	PUNCT
ftr-465	1503	1	evidence	evidence	NOUN
ftr-465	1503	2	of	of	ADP
ftr-465	1503	3	such	such	ADJ
ftr-465	1503	4	"	"	PUNCT
ftr-465	1503	5	commercial	commercial	ADJ
ftr-465	1503	6	"	"	PUNCT
ftr-465	1503	7	activity	activity	NOUN
ftr-465	1503	8	does	do	AUX
ftr-465	1503	9	not	not	PART
ftr-465	1503	10	ipso	ipso	VERB
ftr-465	1503	11	facto	facto	X
ftr-465	1503	12	answer	answer	NOUN
ftr-465	1503	13	the	the	DET
ftr-465	1503	14	question	question	NOUN
ftr-465	1503	15	of	of	ADP
ftr-465	1503	16	whether	whether	SCONJ
ftr-465	1503	17	the	the	DET
ftr-465	1503	18	manner	manner	NOUN
ftr-465	1503	19	of	of	ADP
ftr-465	1503	20	operation	operation	NOUN
ftr-465	1503	21	in	in	ADP
ftr-465	1503	22	its	its	PRON
ftr-465	1503	23	totality	totality	NOUN
ftr-465	1503	24	indicates	indicate	VERB
ftr-465	1503	25	a	a	DET
ftr-465	1503	26	substantial	substantial	ADJ
ftr-465	1503	27	causal	causal	ADJ
ftr-465	1503	28	connection	connection	NOUN
ftr-465	1503	29	to	to	ADP
ftr-465	1503	30	the	the	DET
ftr-465	1503	31	accomplishment	accomplishment	NOUN
ftr-465	1503	32	of	of	ADP
ftr-465	1503	33	the	the	DET
ftr-465	1503	34	organization	organization	NOUN
ftr-465	1503	35	's	's	PART
ftr-465	1503	36	exempt	exempt	ADJ
ftr-465	1503	37	purposes	purpose	NOUN
ftr-465	1503	38	or	or	CCONJ
ftr-465	1503	39	indicates	indicate	VERB
ftr-465	1503	40	that	that	SCONJ
ftr-465	1503	41	the	the	DET
ftr-465	1503	42	activity	activity	NOUN
ftr-465	1503	43	is	be	AUX
ftr-465	1503	44	essentially	essentially	ADV
ftr-465	1503	45	a	a	DET
ftr-465	1503	46	revenue	revenue	NOUN
ftr-465	1503	47	raiser	raiser	NOUN
ftr-465	1503	48	.	.	PUNCT
ftr-465	1504	1	in	in	ADP
ftr-465	1504	2	califonia	califonia	PROPN
ftr-465	1504	3	thoroughbred	thoroughbred	PROPN
ftr-465	1504	4	breeders	breeder	NOUN
ftr-465	1504	5	association	association	PROPN
ftr-465	1504	6	v.	v.	ADP
ftr-465	1504	7	commissioner,34	commissioner,34	PROPN
ftr-465	1504	8	the	the	DET
ftr-465	1504	9	tax	tax	NOUN
ftr-465	1504	10	court	court	NOUN
ftr-465	1504	11	was	be	AUX
ftr-465	1504	12	called	call	VERB
ftr-465	1504	13	upon	upon	SCONJ
ftr-465	1504	14	to	to	PART
ftr-465	1504	15	determine	determine	VERB
ftr-465	1504	16	whether	whether	SCONJ
ftr-465	1504	17	an	an	DET
ftr-465	1504	18	exempt	exempt	ADJ
ftr-465	1504	19	agricultural	agricultural	ADJ
ftr-465	1504	20	organization	organization	NOUN
ftr-465	1504	21	's	's	PART
ftr-465	1504	22	auctions	auction	NOUN
ftr-465	1504	23	of	of	ADP
ftr-465	1504	24	thoroughbred	thoroughbred	ADJ
ftr-465	1504	25	horses	horse	NOUN
ftr-465	1504	26	was	be	AUX
ftr-465	1504	27	related	relate	VERB
ftr-465	1504	28	or	or	CCONJ
ftr-465	1504	29	unrelated	unrelated	ADJ
ftr-465	1504	30	to	to	ADP
ftr-465	1504	31	its	its	PRON
ftr-465	1504	32	exempt	exempt	ADJ
ftr-465	1504	33	purpose	purpose	NOUN
ftr-465	1504	34	.	.	PUNCT
ftr-465	1505	1	although	although	SCONJ
ftr-465	1505	2	the	the	DET
ftr-465	1505	3	association	association	NOUN
ftr-465	1505	4	's	's	PART
ftr-465	1505	5	auctions	auction	NOUN
ftr-465	1505	6	in	in	ADP
ftr-465	1505	7	many	many	ADJ
ftr-465	1505	8	respects	respect	NOUN
ftr-465	1505	9	resembled	resemble	VERB
ftr-465	1505	10	those	those	PRON
ftr-465	1505	11	conducted	conduct	VERB
ftr-465	1505	12	by	by	ADP
ftr-465	1505	13	commercial	commercial	ADJ
ftr-465	1505	14	auction	auction	NOUN
ftr-465	1505	15	houses	house	NOUN
ftr-465	1505	16	,	,	PUNCT
ftr-465	1505	17	the	the	DET
ftr-465	1505	18	taxpayer	taxpayer	NOUN
ftr-465	1505	19	's	's	PART
ftr-465	1505	20	expert	expert	ADJ
ftr-465	1505	21	witness	witness	NOUN
ftr-465	1505	22	observed	observe	VERB
ftr-465	1505	23	,	,	PUNCT
ftr-465	1505	24	"	"	PUNCT
ftr-465	1505	25	in	in	ADP
ftr-465	1505	26	summary	summary	NOUN
ftr-465	1505	27	the	the	DET
ftr-465	1505	28	ctba	ctba	NOUN
ftr-465	1505	29	has	have	AUX
ftr-465	1505	30	not	not	PART
ftr-465	1505	31	acted	act	VERB
ftr-465	1505	32	like	like	ADP
ftr-465	1505	33	a	a	DET
ftr-465	1505	34	profit	profit	NOUN
ftr-465	1505	35	maximizer	maximizer	NOUN
ftr-465	1505	36	,	,	PUNCT
ftr-465	1505	37	commercial	commercial	ADJ
ftr-465	1505	38	auction	auction	NOUN
ftr-465	1505	39	company	company	NOUN
ftr-465	1505	40	.	.	PUNCT
ftr-465	1506	1	'235	'235	PROPN
ftr-465	1506	2	233	233	NUM
ftr-465	1506	3	.	.	PUNCT
ftr-465	1507	1	st	st	PROPN
ftr-465	1507	2	.	.	PROPN
ftr-465	1507	3	joseph	joseph	PROPN
ftr-465	1507	4	farms	farms	PROPN
ftr-465	1507	5	v.	v.	PROPN
ftr-465	1507	6	commissioner	commissioner	PROPN
ftr-465	1507	7	,	,	PUNCT
ftr-465	1507	8	85	85	NUM
ftr-465	1507	9	t.c	t.c	PROPN
ftr-465	1507	10	.	.	PROPN
ftr-465	1507	11	9	9	NUM
ftr-465	1507	12	,	,	PUNCT
ftr-465	1507	13	20	20	NUM
ftr-465	1507	14	(	(	PUNCT
ftr-465	1507	15	1985	1985	NUM
ftr-465	1507	16	)	)	PUNCT
ftr-465	1507	17	,	,	PUNCT
ftr-465	1507	18	nonacq	nonacq	PROPN
ftr-465	1507	19	.	.	PROPN
ftr-465	1507	20	,	,	PUNCT
ftr-465	1507	21	1986	1986	NUM
ftr-465	1507	22	-	-	SYM
ftr-465	1507	23	2	2	NUM
ftr-465	1507	24	c.b	c.b	PROPN
ftr-465	1507	25	.	.	PUNCT
ftr-465	1508	1	i	i	PRON
ftr-465	1508	2	(	(	PUNCT
ftr-465	1508	3	"	"	PUNCT
ftr-465	1508	4	in	in	ADP
ftr-465	1508	5	support	support	NOUN
ftr-465	1508	6	of	of	ADP
ftr-465	1508	7	its	its	PRON
ftr-465	1508	8	contention	contention	NOUN
ftr-465	1508	9	that	that	SCONJ
ftr-465	1508	10	the	the	DET
ftr-465	1508	11	farm	farm	NOUN
ftr-465	1508	12	is	be	AUX
ftr-465	1508	13	not	not	PART
ftr-465	1508	14	operated	operate	VERB
ftr-465	1508	15	primarily	primarily	ADV
ftr-465	1508	16	for	for	ADP
ftr-465	1508	17	profit	profit	NOUN
ftr-465	1508	18	,	,	PUNCT
ftr-465	1508	19	petitioner	petitioner	NOUN
ftr-465	1508	20	cites	cite	VERB
ftr-465	1508	21	various	various	ADJ
ftr-465	1508	22	operational	operational	ADJ
ftr-465	1508	23	practices	practice	NOUN
ftr-465	1508	24	(	(	PUNCT
ftr-465	1508	25	such	such	ADJ
ftr-465	1508	26	as	as	ADP
ftr-465	1508	27	delayed	delay	VERB
ftr-465	1508	28	replacement	replacement	NOUN
ftr-465	1508	29	of	of	ADP
ftr-465	1508	30	equipment	equipment	NOUN
ftr-465	1508	31	;	;	PUNCT
ftr-465	1508	32	failure	failure	NOUN
ftr-465	1508	33	to	to	PART
ftr-465	1508	34	use	use	VERB
ftr-465	1508	35	maximum	maximum	ADJ
ftr-465	1508	36	automation	automation	NOUN
ftr-465	1508	37	;	;	PUNCT
ftr-465	1508	38	the	the	DET
ftr-465	1508	39	failure	failure	NOUN
ftr-465	1508	40	to	to	PART
ftr-465	1508	41	expand	expand	VERB
ftr-465	1508	42	the	the	DET
ftr-465	1508	43	farm	farm	NOUN
ftr-465	1508	44	or	or	CCONJ
ftr-465	1508	45	to	to	PART
ftr-465	1508	46	borrow	borrow	VERB
ftr-465	1508	47	money	money	NOUN
ftr-465	1508	48	;	;	PUNCT
ftr-465	1508	49	and	and	CCONJ
ftr-465	1508	50	loans	loan	NOUN
ftr-465	1508	51	of	of	ADP
ftr-465	1508	52	equipment	equipment	NOUN
ftr-465	1508	53	,	,	PUNCT
ftr-465	1508	54	facilities	facility	NOUN
ftr-465	1508	55	,	,	PUNCT
ftr-465	1508	56	and	and	CCONJ
ftr-465	1508	57	the	the	DET
ftr-465	1508	58	brothers	brother	NOUN
ftr-465	1508	59	'	'	PART
ftr-465	1508	60	time	time	NOUN
ftr-465	1508	61	to	to	ADP
ftr-465	1508	62	neighboring	neighboring	NOUN
ftr-465	1508	63	farms	farm	NOUN
ftr-465	1508	64	)	)	PUNCT
ftr-465	1508	65	and	and	CCONJ
ftr-465	1508	66	petitioner	petitioner	NOUN
ftr-465	1508	67	's	's	PART
ftr-465	1508	68	accounting	accounting	NOUN
ftr-465	1508	69	practices	practice	NOUN
ftr-465	1508	70	(	(	PUNCT
ftr-465	1508	71	failure	failure	NOUN
ftr-465	1508	72	to	to	PART
ftr-465	1508	73	use	use	VERB
ftr-465	1508	74	accelerated	accelerated	ADJ
ftr-465	1508	75	depreciation	depreciation	NOUN
ftr-465	1508	76	or	or	CCONJ
ftr-465	1508	77	to	to	PART
ftr-465	1508	78	claim	claim	VERB
ftr-465	1508	79	investment	investment	NOUN
ftr-465	1508	80	tax	tax	NOUN
ftr-465	1508	81	credits	credit	NOUN
ftr-465	1508	82	)	)	PUNCT
ftr-465	1508	83	as	as	ADP
ftr-465	1508	84	inconsistent	inconsistent	ADJ
ftr-465	1508	85	with	with	ADP
ftr-465	1508	86	maximizing	maximize	VERB
ftr-465	1508	87	profits	profit	NOUN
ftr-465	1508	88	.	.	PUNCT
ftr-465	1508	89	"	"	PUNCT
ftr-465	1508	90	)	)	PUNCT
ftr-465	1508	91	.	.	PUNCT
ftr-465	1509	1	the	the	DET
ftr-465	1509	2	tax	tax	NOUN
ftr-465	1509	3	court	court	NOUN
ftr-465	1509	4	responded	respond	VERB
ftr-465	1509	5	that	that	SCONJ
ftr-465	1509	6	the	the	DET
ftr-465	1509	7	mere	mere	ADJ
ftr-465	1509	8	fact	fact	NOUN
ftr-465	1509	9	that	that	SCONJ
ftr-465	1509	10	a	a	DET
ftr-465	1509	11	trade	trade	NOUN
ftr-465	1509	12	or	or	CCONJ
ftr-465	1509	13	business	business	NOUN
ftr-465	1509	14	may	may	AUX
ftr-465	1509	15	not	not	PART
ftr-465	1509	16	be	be	AUX
ftr-465	1509	17	run	run	VERB
ftr-465	1509	18	as	as	ADV
ftr-465	1509	19	efficiently	efficiently	ADV
ftr-465	1509	20	as	as	ADP
ftr-465	1509	21	possible	possible	ADJ
ftr-465	1509	22	does	do	AUX
ftr-465	1509	23	not	not	PART
ftr-465	1509	24	negate	negate	VERB
ftr-465	1509	25	a	a	DET
ftr-465	1509	26	primary	primary	ADJ
ftr-465	1509	27	motive	motive	NOUN
ftr-465	1509	28	for	for	ADP
ftr-465	1509	29	profit	profit	NOUN
ftr-465	1509	30	.	.	PUNCT
ftr-465	1510	1	i	i	PRON
ftr-465	1510	2	d.	d.	PROPN
ftr-465	1510	3	at	at	ADP
ftr-465	1510	4	20	20	NUM
ftr-465	1510	5	-	-	SYM
ftr-465	1510	6	21	21	NUM
ftr-465	1510	7	.	.	PUNCT
ftr-465	1511	1	234	234	NUM
ftr-465	1511	2	.	.	X
ftr-465	1511	3	57	57	NUM
ftr-465	1511	4	t.c	t.c	PROPN
ftr-465	1511	5	.	.	PROPN
ftr-465	1511	6	memo	memo	NOUN
ftr-465	1511	7	(	(	PUNCT
ftr-465	1511	8	cch	cch	PROPN
ftr-465	1511	9	)	)	PUNCT
ftr-465	1511	10	962	962	NUM
ftr-465	1511	11	,	,	PUNCT
ftr-465	1511	12	t.c	t.c	PROPN
ftr-465	1511	13	.	.	PROPN
ftr-465	1511	14	memo	memo	NOUN
ftr-465	1511	15	(	(	PUNCT
ftr-465	1511	16	ria	ria	PROPN
ftr-465	1511	17	)	)	PUNCT
ftr-465	1511	18	89,342	89,342	NUM
ftr-465	1511	19	(	(	PUNCT
ftr-465	1511	20	1989	1989	NUM
ftr-465	1511	21	)	)	PUNCT
ftr-465	1511	22	.	.	PUNCT
ftr-465	1512	1	235	235	NUM
ftr-465	1512	2	.	.	PUNCT
ftr-465	1513	1	i	i	PRON
ftr-465	1513	2	d.	d.	PROPN
ftr-465	1513	3	at	at	ADP
ftr-465	1513	4	969	969	NUM
ftr-465	1513	5	;	;	PUNCT
ftr-465	1513	6	see	see	VERB
ftr-465	1513	7	sugarman	sugarman	PROPN
ftr-465	1513	8	&	&	CCONJ
ftr-465	1513	9	pomeroy	pomeroy	PROPN
ftr-465	1513	10	,	,	PUNCT
ftr-465	1513	11	supra	supra	PROPN
ftr-465	1513	12	note	note	NOUN
ftr-465	1513	13	61	61	NUM
ftr-465	1513	14	,	,	PUNCT
ftr-465	1513	15	at	at	ADP
ftr-465	1513	16	432	432	NUM
ftr-465	1513	17	-	-	SYM
ftr-465	1513	18	33	33	NUM
ftr-465	1513	19	n.42	n.42	PRON
ftr-465	1513	20	(	(	PUNCT
ftr-465	1513	21	"	"	PUNCT
ftr-465	1513	22	if	if	SCONJ
ftr-465	1513	23	applied	apply	VERB
ftr-465	1513	24	literally	literally	ADV
ftr-465	1513	25	,	,	PUNCT
ftr-465	1513	26	[	[	X
ftr-465	1513	27	the	the	DET
ftr-465	1513	28	regulations	regulation	NOUN
ftr-465	1513	29	]	]	PUNCT
ftr-465	1513	30	would	would	AUX
ftr-465	1513	31	deny	deny	VERB
ftr-465	1513	32	exempt	exempt	ADJ
ftr-465	1513	33	treatment	treatment	NOUN
ftr-465	1513	34	to	to	ADP
ftr-465	1513	35	a	a	DET
ftr-465	1513	36	university	university	NOUN
ftr-465	1513	37	station	station	NOUN
ftr-465	1513	38	or	or	CCONJ
ftr-465	1513	39	press	press	NOUN
ftr-465	1513	40	operated	operate	VERB
ftr-465	1513	41	in	in	ADP
ftr-465	1513	42	a	a	DET
ftr-465	1513	43	business	business	NOUN
ftr-465	1513	44	-	-	PUNCT
ftr-465	1513	45	like	like	ADJ
ftr-465	1513	46	manner	manner	NOUN
ftr-465	1513	47	.	.	PUNCT
ftr-465	1514	1	presumably	presumably	ADV
ftr-465	1514	2	the	the	DET
ftr-465	1514	3	statement	statement	NOUN
ftr-465	1514	4	is	be	AUX
ftr-465	1514	5	directed	direct	VERB
ftr-465	1514	6	more	more	ADJ
ftr-465	1514	7	to	to	ADP
ftr-465	1514	8	the	the	DET
ftr-465	1514	9	subject	subject	NOUN
ftr-465	1514	10	or	or	CCONJ
ftr-465	1514	11	content	content	NOUN
ftr-465	1514	12	of	of	ADP
ftr-465	1514	13	programs	program	NOUN
ftr-465	1514	14	or	or	CCONJ
ftr-465	1514	15	publications	publication	NOUN
ftr-465	1514	16	than	than	SCONJ
ftr-465	1514	17	to	to	PART
ftr-465	1514	18	method	method	NOUN
ftr-465	1514	19	of	of	ADP
ftr-465	1514	20	conduct	conduct	NOUN
ftr-465	1514	21	of	of	ADP
ftr-465	1514	22	operations	operation	NOUN
ftr-465	1514	23	.	.	PUNCT
ftr-465	1514	24	"	"	PUNCT
ftr-465	1514	25	)	)	PUNCT
ftr-465	1514	26	.	.	PUNCT
ftr-465	1515	1	[	[	X
ftr-465	1515	2	vol	vol	NOUN
ftr-465	1515	3	3:7	3:7	NUM
ftr-465	1515	4	unfair	unfair	ADJ
ftr-465	1515	5	business	business	NOUN
ftr-465	1515	6	competition	competition	NOUN
ftr-465	1515	7	5	5	NUM
ftr-465	1515	8	.	.	PUNCT
ftr-465	1515	9	identifying	identify	VERB
ftr-465	1515	10	unrelated	unrelated	ADJ
ftr-465	1515	11	businesses	business	NOUN
ftr-465	1515	12	by	by	ADP
ftr-465	1515	13	the	the	DET
ftr-465	1515	14	activities	activity	NOUN
ftr-465	1515	15	of	of	ADP
ftr-465	1515	16	taxable	taxable	ADJ
ftr-465	1515	17	entities.-confronted	entities.-confronte	VERB
ftr-465	1515	18	with	with	ADP
ftr-465	1515	19	whether	whether	SCONJ
ftr-465	1515	20	the	the	DET
ftr-465	1515	21	activities	activity	NOUN
ftr-465	1515	22	of	of	ADP
ftr-465	1515	23	a	a	DET
ftr-465	1515	24	business	business	NOUN
ftr-465	1515	25	league	league	NOUN
ftr-465	1515	26	exempt	exempt	ADJ
ftr-465	1515	27	under	under	ADP
ftr-465	1515	28	section	section	NOUN
ftr-465	1515	29	501(c)(6	501(c)(6	NUM
ftr-465	1515	30	)	)	PUNCT
ftr-465	1515	31	were	be	AUX
ftr-465	1515	32	related	relate	VERB
ftr-465	1515	33	to	to	ADP
ftr-465	1515	34	the	the	DET
ftr-465	1515	35	purposes	purpose	NOUN
ftr-465	1515	36	of	of	ADP
ftr-465	1515	37	the	the	DET
ftr-465	1515	38	organization	organization	NOUN
ftr-465	1515	39	,	,	PUNCT
ftr-465	1515	40	the	the	DET
ftr-465	1515	41	fourth	fourth	ADJ
ftr-465	1515	42	circuit	circuit	NOUN
ftr-465	1515	43	in	in	ADP
ftr-465	1515	44	carolinas	carolinas	PROPN
ftr-465	1515	45	farm	farm	PROPN
ftr-465	1515	46	&	&	CCONJ
ftr-465	1515	47	power	power	NOUN
ftr-465	1515	48	equipment	equipment	NOUN
ftr-465	1515	49	dealers	dealer	NOUN
ftr-465	1515	50	association,236	association,236	X
ftr-465	1516	1	citing	cite	VERB
ftr-465	1516	2	regulations	regulation	NOUN
ftr-465	1516	3	section	section	NOUN
ftr-465	1516	4	1.501(c)(6)-1	1.501(c)(6)-1	PROPN
ftr-465	1516	5	,	,	PUNCT
ftr-465	1516	6	'	'	PUNCT
ftr-465	1516	7	concluded	conclude	VERB
ftr-465	1516	8	that	that	SCONJ
ftr-465	1516	9	the	the	DET
ftr-465	1516	10	association	association	NOUN
ftr-465	1516	11	's	's	PART
ftr-465	1516	12	insurance	insurance	NOUN
ftr-465	1516	13	activities	activity	NOUN
ftr-465	1516	14	operated	operate	VERB
ftr-465	1516	15	to	to	PART
ftr-465	1516	16	benefit	benefit	VERB
ftr-465	1516	17	individual	individual	ADJ
ftr-465	1516	18	members	member	NOUN
ftr-465	1516	19	and	and	CCONJ
ftr-465	1516	20	not	not	PART
ftr-465	1516	21	the	the	DET
ftr-465	1516	22	industry	industry	NOUN
ftr-465	1516	23	as	as	ADP
ftr-465	1516	24	a	a	DET
ftr-465	1516	25	whole	whole	NOUN
ftr-465	1516	26	because	because	SCONJ
ftr-465	1516	27	"	"	PUNCT
ftr-465	1516	28	the	the	DET
ftr-465	1516	29	fees	fee	NOUN
ftr-465	1516	30	charged	charge	VERB
ftr-465	1516	31	members	member	NOUN
ftr-465	1516	32	for	for	ADP
ftr-465	1516	33	participation	participation	NOUN
ftr-465	1516	34	in	in	ADP
ftr-465	1516	35	the	the	DET
ftr-465	1516	36	insurance	insurance	NOUN
ftr-465	1516	37	program	program	NOUN
ftr-465	1516	38	are	be	AUX
ftr-465	1516	39	in	in	ADP
ftr-465	1516	40	direct	direct	ADJ
ftr-465	1516	41	proportion	proportion	NOUN
ftr-465	1516	42	to	to	ADP
ftr-465	1516	43	the	the	DET
ftr-465	1516	44	benefits	benefit	NOUN
ftr-465	1516	45	received	receive	VERB
ftr-465	1516	46	.	.	PUNCT
ftr-465	1517	1	"'2	"'2	PUNCT
ftr-465	1517	2	8	8	NUM
ftr-465	1517	3	observed	observe	VERB
ftr-465	1517	4	the	the	DET
ftr-465	1517	5	court	court	NOUN
ftr-465	1517	6	:	:	PUNCT
ftr-465	1517	7	"	"	PUNCT
ftr-465	1517	8	the	the	DET
ftr-465	1517	9	service	service	NOUN
ftr-465	1517	10	provided	provide	VERB
ftr-465	1517	11	by	by	ADP
ftr-465	1517	12	the	the	DET
ftr-465	1517	13	association	association	NOUN
ftr-465	1517	14	is	be	AUX
ftr-465	1517	15	one	one	NUM
ftr-465	1517	16	commonly	commonly	ADV
ftr-465	1517	17	provided	provide	VERB
ftr-465	1517	18	by	by	ADP
ftr-465	1517	19	for	for	ADP
ftr-465	1517	20	-	-	PUNCT
ftr-465	1517	21	profit	profit	NOUN
ftr-465	1517	22	entities	entity	NOUN
ftr-465	1517	23	....	....	PUNCT
ftr-465	1517	24	where	where	SCONJ
ftr-465	1517	25	a	a	DET
ftr-465	1517	26	service	service	NOUN
ftr-465	1517	27	is	be	AUX
ftr-465	1517	28	available	available	ADJ
ftr-465	1517	29	in	in	ADP
ftr-465	1517	30	the	the	DET
ftr-465	1517	31	marketplace	marketplace	NOUN
ftr-465	1517	32	,	,	PUNCT
ftr-465	1517	33	a	a	DET
ftr-465	1517	34	trade	trade	NOUN
ftr-465	1517	35	association	association	NOUN
ftr-465	1517	36	need	need	AUX
ftr-465	1517	37	not	not	PART
ftr-465	1517	38	provide	provide	VERB
ftr-465	1517	39	it	it	PRON
ftr-465	1517	40	to	to	PART
ftr-465	1517	41	accomplish	accomplish	VERB
ftr-465	1517	42	an	an	DET
ftr-465	1517	43	exempt	exempt	ADJ
ftr-465	1517	44	purpose	purpose	NOUN
ftr-465	1517	45	.	.	PUNCT
ftr-465	1518	1	"239	"239	VERB
ftr-465	1519	1	more	more	ADV
ftr-465	1519	2	recently	recently	ADV
ftr-465	1519	3	,	,	PUNCT
ftr-465	1519	4	a	a	DET
ftr-465	1519	5	federal	federal	ADJ
ftr-465	1519	6	district	district	NOUN
ftr-465	1519	7	court	court	NOUN
ftr-465	1519	8	in	in	ADP
ftr-465	1519	9	texas	texas	PROPN
ftr-465	1519	10	expanded	expand	VERB
ftr-465	1519	11	the	the	DET
ftr-465	1519	12	generalization	generalization	NOUN
ftr-465	1519	13	,	,	PUNCT
ftr-465	1519	14	presumably	presumably	ADV
ftr-465	1519	15	to	to	PART
ftr-465	1519	16	apply	apply	VERB
ftr-465	1519	17	to	to	ADP
ftr-465	1519	18	all	all	DET
ftr-465	1519	19	tax	tax	NOUN
ftr-465	1519	20	exempt	exempt	ADJ
ftr-465	1519	21	entities	entity	NOUN
ftr-465	1519	22	and	and	CCONJ
ftr-465	1519	23	not	not	PART
ftr-465	1519	24	just	just	ADV
ftr-465	1519	25	trade	trade	NOUN
ftr-465	1519	26	associations	association	NOUN
ftr-465	1519	27	or	or	CCONJ
ftr-465	1519	28	agricultural	agricultural	ADJ
ftr-465	1519	29	organizations	organization	NOUN
ftr-465	1519	30	exempt	exempt	ADJ
ftr-465	1519	31	under	under	ADP
ftr-465	1519	32	section	section	NOUN
ftr-465	1519	33	501(c)(5	501(c)(5	PROPN
ftr-465	1519	34	)	)	PUNCT
ftr-465	1519	35	,	,	PUNCT
ftr-465	1519	36	with	with	ADP
ftr-465	1519	37	the	the	DET
ftr-465	1519	38	comment	comment	NOUN
ftr-465	1519	39	that	that	SCONJ
ftr-465	1519	40	"	"	PUNCT
ftr-465	1519	41	[	[	X
ftr-465	1519	42	a]n	a]n	ADJ
ftr-465	1519	43	activity	activity	NOUN
ftr-465	1519	44	is	be	AUX
ftr-465	1519	45	less	less	ADV
ftr-465	1519	46	likely	likely	ADJ
ftr-465	1519	47	to	to	PART
ftr-465	1519	48	be	be	AUX
ftr-465	1519	49	substantially	substantially	ADV
ftr-465	1519	50	related	relate	VERB
ftr-465	1519	51	if	if	SCONJ
ftr-465	1519	52	it	it	PRON
ftr-465	1519	53	is	be	AUX
ftr-465	1519	54	one	one	NUM
ftr-465	1519	55	commonly	commonly	ADV
ftr-465	1519	56	provided	provide	VERB
ftr-465	1519	57	by	by	ADP
ftr-465	1519	58	for	for	ADP
ftr-465	1519	59	-	-	PUNCT
ftr-465	1519	60	profit	profit	NOUN
ftr-465	1519	61	entities	entity	NOUN
ftr-465	1519	62	.	.	PUNCT
ftr-465	1520	1	,24	,24	PUNCT
ftr-465	1520	2	the	the	DET
ftr-465	1520	3	tax	tax	NOUN
ftr-465	1520	4	court	court	NOUN
ftr-465	1520	5	repeated	repeat	VERB
ftr-465	1520	6	this	this	DET
ftr-465	1520	7	proposition	proposition	NOUN
ftr-465	1520	8	in	in	ADP
ftr-465	1520	9	florida	florida	PROPN
ftr-465	1520	10	trucking	trucking	NOUN
ftr-465	1520	11	ass'n	ass'n	PROPN
ftr-465	1520	12	v.	v.	PROPN
ftr-465	1520	13	commissioner.24	commissioner.24	PROPN
ftr-465	1520	14	'	'	PUNCT
ftr-465	1520	15	faced	face	VERB
ftr-465	1520	16	with	with	ADP
ftr-465	1520	17	the	the	DET
ftr-465	1520	18	issue	issue	NOUN
ftr-465	1520	19	of	of	ADP
ftr-465	1520	20	whether	whether	SCONJ
ftr-465	1520	21	advertisements	advertisement	NOUN
ftr-465	1520	22	appearing	appear	VERB
ftr-465	1520	23	in	in	ADP
ftr-465	1520	24	the	the	DET
ftr-465	1520	25	association	association	NOUN
ftr-465	1520	26	's	's	PART
ftr-465	1520	27	journal	journal	NOUN
ftr-465	1520	28	,	,	PUNCT
ftr-465	1520	29	florida	florida	PROPN
ftr-465	1520	30	truck	truck	NOUN
ftr-465	1520	31	news	news	PROPN
ftr-465	1520	32	,	,	PUNCT
ftr-465	1520	33	furthered	further	VERB
ftr-465	1520	34	the	the	DET
ftr-465	1520	35	tax	tax	NOUN
ftr-465	1520	36	exempt	exempt	ADJ
ftr-465	1520	37	purposes	purpose	NOUN
ftr-465	1520	38	of	of	ADP
ftr-465	1520	39	another	another	DET
ftr-465	1520	40	trade	trade	NOUN
ftr-465	1520	41	association	association	NOUN
ftr-465	1520	42	,	,	PUNCT
ftr-465	1520	43	the	the	DET
ftr-465	1520	44	court	court	NOUN
ftr-465	1520	45	observed	observe	VERB
ftr-465	1520	46	that	that	SCONJ
ftr-465	1520	47	the	the	DET
ftr-465	1520	48	sale	sale	NOUN
ftr-465	1520	49	236	236	NUM
ftr-465	1520	50	.	.	PUNCT
ftr-465	1521	1	carolinas	carolinas	PROPN
ftr-465	1521	2	farm	farm	PROPN
ftr-465	1521	3	&	&	CCONJ
ftr-465	1521	4	power	power	PROPN
ftr-465	1521	5	equip	equip	PROPN
ftr-465	1521	6	.	.	PUNCT
ftr-465	1522	1	dealer	dealer	NOUN
ftr-465	1522	2	's	's	PART
ftr-465	1522	3	assoc	assoc	NOUN
ftr-465	1522	4	.	.	PUNCT
ftr-465	1523	1	v.	v.	PROPN
ftr-465	1523	2	united	united	PROPN
ftr-465	1523	3	states	states	PROPN
ftr-465	1523	4	,	,	PUNCT
ftr-465	1523	5	699	699	NUM
ftr-465	1523	6	f.2d	f.2d	NOUN
ftr-465	1523	7	167	167	NUM
ftr-465	1523	8	(	(	PUNCT
ftr-465	1523	9	4th	4th	ADJ
ftr-465	1523	10	cir	cir	NOUN
ftr-465	1523	11	.	.	PUNCT
ftr-465	1523	12	1983	1983	NUM
ftr-465	1523	13	)	)	PUNCT
ftr-465	1523	14	.	.	PUNCT
ftr-465	1524	1	237	237	NUM
ftr-465	1524	2	.	.	PUNCT
ftr-465	1525	1	"	"	PUNCT
ftr-465	1525	2	a	a	DET
ftr-465	1525	3	business	business	NOUN
ftr-465	1525	4	league	league	NOUN
ftr-465	1525	5	is	be	AUX
ftr-465	1525	6	an	an	DET
ftr-465	1525	7	association	association	NOUN
ftr-465	1525	8	of	of	ADP
ftr-465	1525	9	persons	person	NOUN
ftr-465	1525	10	having	have	VERB
ftr-465	1525	11	some	some	DET
ftr-465	1525	12	common	common	ADJ
ftr-465	1525	13	business	business	NOUN
ftr-465	1525	14	interest	interest	NOUN
ftr-465	1525	15	,	,	PUNCT
ftr-465	1525	16	the	the	DET
ftr-465	1525	17	purpose	purpose	NOUN
ftr-465	1525	18	of	of	ADP
ftr-465	1525	19	which	which	PRON
ftr-465	1525	20	is	be	AUX
ftr-465	1525	21	to	to	PART
ftr-465	1525	22	promote	promote	VERB
ftr-465	1525	23	such	such	ADJ
ftr-465	1525	24	common	common	ADJ
ftr-465	1525	25	interest	interest	NOUN
ftr-465	1525	26	and	and	CCONJ
ftr-465	1525	27	not	not	PART
ftr-465	1525	28	to	to	PART
ftr-465	1525	29	engage	engage	VERB
ftr-465	1525	30	in	in	ADP
ftr-465	1525	31	a	a	DET
ftr-465	1525	32	regular	regular	ADJ
ftr-465	1525	33	business	business	NOUN
ftr-465	1525	34	of	of	ADP
ftr-465	1525	35	a	a	DET
ftr-465	1525	36	kind	kind	NOUN
ftr-465	1525	37	ordinarily	ordinarily	ADV
ftr-465	1525	38	carried	carry	VERB
ftr-465	1525	39	on	on	ADP
ftr-465	1525	40	for	for	ADP
ftr-465	1525	41	profit	profit	NOUN
ftr-465	1525	42	.	.	PUNCT
ftr-465	1525	43	...	...	PUNCT
ftr-465	1526	1	thus	thus	ADV
ftr-465	1526	2	,	,	PUNCT
ftr-465	1526	3	its	its	PRON
ftr-465	1526	4	activities	activity	NOUN
ftr-465	1526	5	should	should	AUX
ftr-465	1526	6	be	be	AUX
ftr-465	1526	7	directed	direct	VERB
ftr-465	1526	8	to	to	ADP
ftr-465	1526	9	the	the	DET
ftr-465	1526	10	improvement	improvement	NOUN
ftr-465	1526	11	of	of	ADP
ftr-465	1526	12	business	business	NOUN
ftr-465	1526	13	conditions	condition	NOUN
ftr-465	1526	14	of	of	ADP
ftr-465	1526	15	one	one	NUM
ftr-465	1526	16	or	or	CCONJ
ftr-465	1526	17	more	more	ADJ
ftr-465	1526	18	lines	line	NOUN
ftr-465	1526	19	of	of	ADP
ftr-465	1526	20	business	business	NOUN
ftr-465	1526	21	as	as	SCONJ
ftr-465	1526	22	distinguished	distinguish	VERB
ftr-465	1526	23	from	from	ADP
ftr-465	1526	24	the	the	DET
ftr-465	1526	25	performance	performance	NOUN
ftr-465	1526	26	of	of	ADP
ftr-465	1526	27	particular	particular	ADJ
ftr-465	1526	28	services	service	NOUN
ftr-465	1526	29	for	for	ADP
ftr-465	1526	30	individual	individual	ADJ
ftr-465	1526	31	persons	person	NOUN
ftr-465	1526	32	.	.	PUNCT
ftr-465	1526	33	"	"	PUNCT
ftr-465	1526	34	regs	reg	NOUN
ftr-465	1526	35	.	.	PUNCT
ftr-465	1527	1	§	§	PROPN
ftr-465	1527	2	1.501(c)(6)-1	1.501(c)(6)-1	PROPN
ftr-465	1527	3	(	(	PUNCT
ftr-465	1527	4	as	as	SCONJ
ftr-465	1527	5	amended	amend	VERB
ftr-465	1527	6	in	in	ADP
ftr-465	1527	7	1990	1990	NUM
ftr-465	1527	8	)	)	PUNCT
ftr-465	1527	9	.	.	PUNCT
ftr-465	1528	1	238	238	NUM
ftr-465	1528	2	.	.	PUNCT
ftr-465	1529	1	carolinas	carolinas	PROPN
ftr-465	1529	2	farm	farm	PROPN
ftr-465	1529	3	&	&	CCONJ
ftr-465	1529	4	power	power	PROPN
ftr-465	1529	5	,	,	PUNCT
ftr-465	1529	6	699	699	NUM
ftr-465	1529	7	f.2d	f.2d	X
ftr-465	1529	8	at	at	ADP
ftr-465	1529	9	171	171	NUM
ftr-465	1529	10	(	(	PUNCT
ftr-465	1529	11	citations	citation	NOUN
ftr-465	1529	12	omitted	omit	VERB
ftr-465	1529	13	)	)	PUNCT
ftr-465	1529	14	.	.	PUNCT
ftr-465	1530	1	239	239	NUM
ftr-465	1530	2	.	.	PUNCT
ftr-465	1531	1	i	i	PRON
ftr-465	1531	2	d.	d.	PROPN
ftr-465	1531	3	at	at	ADP
ftr-465	1531	4	171	171	NUM
ftr-465	1531	5	-	-	SYM
ftr-465	1531	6	72	72	NUM
ftr-465	1531	7	.	.	PUNCT
ftr-465	1532	1	but	but	CCONJ
ftr-465	1532	2	see	see	VERB
ftr-465	1532	3	united	united	PROPN
ftr-465	1532	4	states	states	PROPN
ftr-465	1532	5	v.	v.	ADP
ftr-465	1532	6	american	american	PROPN
ftr-465	1532	7	bar	bar	PROPN
ftr-465	1532	8	endowment	endowment	NOUN
ftr-465	1532	9	,	,	PUNCT
ftr-465	1532	10	477	477	NUM
ftr-465	1532	11	u.s	u.s	PROPN
ftr-465	1532	12	.	.	PROPN
ftr-465	1532	13	105	105	NUM
ftr-465	1532	14	,	,	PUNCT
ftr-465	1532	15	111	111	NUM
ftr-465	1532	16	(	(	PUNCT
ftr-465	1532	17	1986	1986	NUM
ftr-465	1532	18	)	)	PUNCT
ftr-465	1532	19	(	(	PUNCT
ftr-465	1532	20	comparing	compare	VERB
ftr-465	1532	21	abe	abe	PROPN
ftr-465	1532	22	's	's	PART
ftr-465	1532	23	insurance	insurance	NOUN
ftr-465	1532	24	activities	activity	NOUN
ftr-465	1532	25	to	to	ADP
ftr-465	1532	26	the	the	DET
ftr-465	1532	27	type	type	NOUN
ftr-465	1532	28	of	of	ADP
ftr-465	1532	29	businesses	business	NOUN
ftr-465	1532	30	conducted	conduct	VERB
ftr-465	1532	31	by	by	ADP
ftr-465	1532	32	taxable	taxable	ADJ
ftr-465	1532	33	entities	entity	NOUN
ftr-465	1532	34	in	in	ADP
ftr-465	1532	35	support	support	NOUN
ftr-465	1532	36	of	of	ADP
ftr-465	1532	37	the	the	DET
ftr-465	1532	38	court	court	NOUN
ftr-465	1532	39	's	's	PART
ftr-465	1532	40	conclusion	conclusion	NOUN
ftr-465	1532	41	that	that	SCONJ
ftr-465	1532	42	the	the	DET
ftr-465	1532	43	activity	activity	NOUN
ftr-465	1532	44	was	be	AUX
ftr-465	1532	45	a	a	DET
ftr-465	1532	46	trade	trade	NOUN
ftr-465	1532	47	or	or	CCONJ
ftr-465	1532	48	business	business	NOUN
ftr-465	1532	49	,	,	PUNCT
ftr-465	1532	50	not	not	PART
ftr-465	1532	51	to	to	PART
ftr-465	1532	52	demonstrate	demonstrate	VERB
ftr-465	1532	53	that	that	SCONJ
ftr-465	1532	54	the	the	DET
ftr-465	1532	55	activity	activity	NOUN
ftr-465	1532	56	was	be	AUX
ftr-465	1532	57	an	an	DET
ftr-465	1532	58	unrelated	unrelated	ADJ
ftr-465	1532	59	trade	trade	NOUN
ftr-465	1532	60	or	or	CCONJ
ftr-465	1532	61	business	business	NOUN
ftr-465	1532	62	)	)	PUNCT
ftr-465	1532	63	.	.	PUNCT
ftr-465	1533	1	the	the	DET
ftr-465	1533	2	seventh	seventh	ADJ
ftr-465	1533	3	circuit	circuit	NOUN
ftr-465	1533	4	compared	compare	VERB
ftr-465	1533	5	iapia	iapia	PROPN
ftr-465	1533	6	's	's	PART
ftr-465	1533	7	insurance	insurance	NOUN
ftr-465	1533	8	activities	activity	NOUN
ftr-465	1533	9	to	to	ADP
ftr-465	1533	10	the	the	DET
ftr-465	1533	11	type	type	NOUN
ftr-465	1533	12	of	of	ADP
ftr-465	1533	13	business	business	NOUN
ftr-465	1533	14	conducted	conduct	VERB
ftr-465	1533	15	by	by	ADP
ftr-465	1533	16	for	for	ADP
ftr-465	1533	17	-	-	PUNCT
ftr-465	1533	18	profit	profit	NOUN
ftr-465	1533	19	entities	entity	NOUN
ftr-465	1533	20	both	both	PRON
ftr-465	1533	21	to	to	PART
ftr-465	1533	22	demonstrate	demonstrate	VERB
ftr-465	1533	23	that	that	SCONJ
ftr-465	1533	24	the	the	DET
ftr-465	1533	25	activity	activity	NOUN
ftr-465	1533	26	was	be	AUX
ftr-465	1533	27	a	a	DET
ftr-465	1533	28	trade	trade	NOUN
ftr-465	1533	29	or	or	CCONJ
ftr-465	1533	30	business	business	NOUN
ftr-465	1533	31	and	and	CCONJ
ftr-465	1533	32	to	to	PART
ftr-465	1533	33	demonstrate	demonstrate	VERB
ftr-465	1533	34	that	that	SCONJ
ftr-465	1533	35	the	the	DET
ftr-465	1533	36	activity	activity	NOUN
ftr-465	1533	37	was	be	AUX
ftr-465	1533	38	an	an	DET
ftr-465	1533	39	unrelated	unrelated	ADJ
ftr-465	1533	40	trade	trade	NOUN
ftr-465	1533	41	or	or	CCONJ
ftr-465	1533	42	business	business	NOUN
ftr-465	1533	43	.	.	PUNCT
ftr-465	1534	1	see	see	VERB
ftr-465	1534	2	illinois	illinois	PROPN
ftr-465	1534	3	ass'n	ass'n	PROPN
ftr-465	1534	4	of	of	ADP
ftr-465	1534	5	professional	professional	ADJ
ftr-465	1534	6	ins	in	NOUN
ftr-465	1534	7	.	.	PUNCT
ftr-465	1535	1	agents	agent	NOUN
ftr-465	1535	2	v.	v.	ADP
ftr-465	1535	3	commissioner	commissioner	PROPN
ftr-465	1535	4	,	,	PUNCT
ftr-465	1535	5	801	801	NUM
ftr-465	1535	6	f.2d	f.2d	ADP
ftr-465	1535	7	987	987	NUM
ftr-465	1535	8	,	,	PUNCT
ftr-465	1535	9	992	992	NUM
ftr-465	1535	10	,	,	PUNCT
ftr-465	1535	11	994	994	NUM
ftr-465	1535	12	(	(	PUNCT
ftr-465	1535	13	7th	7th	ADJ
ftr-465	1535	14	cir	cir	NOUN
ftr-465	1535	15	.	.	PROPN
ftr-465	1535	16	1986	1986	NUM
ftr-465	1535	17	)	)	PUNCT
ftr-465	1535	18	(	(	PUNCT
ftr-465	1535	19	"	"	PUNCT
ftr-465	1535	20	finally	finally	ADV
ftr-465	1535	21	,	,	PUNCT
ftr-465	1535	22	the	the	DET
ftr-465	1535	23	services	service	NOUN
ftr-465	1535	24	performed	perform	VERB
ftr-465	1535	25	by	by	ADP
ftr-465	1535	26	iapia	iapia	PROPN
ftr-465	1535	27	,	,	PUNCT
ftr-465	1535	28	and	and	CCONJ
ftr-465	1535	29	the	the	DET
ftr-465	1535	30	insurance	insurance	NOUN
ftr-465	1535	31	sold	sell	VERB
ftr-465	1535	32	through	through	ADP
ftr-465	1535	33	its	its	PRON
ftr-465	1535	34	efforts	effort	NOUN
ftr-465	1535	35	are	be	AUX
ftr-465	1535	36	the	the	DET
ftr-465	1535	37	kind	kind	NOUN
ftr-465	1535	38	of	of	ADP
ftr-465	1535	39	services	service	NOUN
ftr-465	1535	40	performed	perform	VERB
ftr-465	1535	41	,	,	PUNCT
ftr-465	1535	42	and	and	CCONJ
ftr-465	1535	43	insurance	insurance	NOUN
ftr-465	1535	44	sold	sell	VERB
ftr-465	1535	45	,	,	PUNCT
ftr-465	1535	46	by	by	ADP
ftr-465	1535	47	private	private	ADJ
ftr-465	1535	48	commercial	commercial	ADJ
ftr-465	1535	49	entities	entity	NOUN
ftr-465	1535	50	in	in	ADP
ftr-465	1535	51	order	order	NOUN
ftr-465	1535	52	to	to	PART
ftr-465	1535	53	make	make	VERB
ftr-465	1535	54	a	a	DET
ftr-465	1535	55	profit	profit	NOUN
ftr-465	1535	56	....	....	PUNCT
ftr-465	1535	57	where	where	SCONJ
ftr-465	1535	58	services	service	NOUN
ftr-465	1535	59	and	and	CCONJ
ftr-465	1535	60	goods	good	NOUN
ftr-465	1535	61	are	be	AUX
ftr-465	1535	62	available	available	ADJ
ftr-465	1535	63	in	in	ADP
ftr-465	1535	64	the	the	DET
ftr-465	1535	65	marketplace	marketplace	NOUN
ftr-465	1535	66	,	,	PUNCT
ftr-465	1535	67	'	'	PUNCT
ftr-465	1535	68	a	a	DET
ftr-465	1535	69	trade	trade	NOUN
ftr-465	1535	70	association	association	NOUN
ftr-465	1535	71	need	need	AUX
ftr-465	1535	72	not	not	PART
ftr-465	1535	73	provide	provide	VERB
ftr-465	1535	74	it	it	PRON
ftr-465	1535	75	to	to	PART
ftr-465	1535	76	accomplish	accomplish	VERB
ftr-465	1535	77	an	an	DET
ftr-465	1535	78	exempt	exempt	ADJ
ftr-465	1535	79	purpose	purpose	NOUN
ftr-465	1535	80	.	.	PUNCT
ftr-465	1536	1	"	"	PUNCT
ftr-465	1536	2	'	'	PUNCT
ftr-465	1536	3	(	(	PUNCT
ftr-465	1536	4	citing	cite	VERB
ftr-465	1536	5	carolinas	carolinas	PROPN
ftr-465	1536	6	farm	farm	PROPN
ftr-465	1536	7	&	&	CCONJ
ftr-465	1536	8	power	power	PROPN
ftr-465	1536	9	,	,	PUNCT
ftr-465	1536	10	699	699	NUM
ftr-465	1536	11	f.2d	f.2d	X
ftr-465	1536	12	at	at	ADP
ftr-465	1536	13	172	172	NUM
ftr-465	1536	14	)	)	PUNCT
ftr-465	1536	15	)	)	PUNCT
ftr-465	1536	16	.	.	PUNCT
ftr-465	1537	1	240	240	NUM
ftr-465	1537	2	.	.	PUNCT
ftr-465	1537	3	texas	texas	PROPN
ftr-465	1537	4	farm	farm	PROPN
ftr-465	1537	5	bureau	bureau	PROPN
ftr-465	1537	6	v.	v.	PROPN
ftr-465	1537	7	united	united	PROPN
ftr-465	1537	8	states	states	PROPN
ftr-465	1537	9	.	.	PUNCT
ftr-465	1538	1	822	822	NUM
ftr-465	1538	2	f.	f.	PROPN
ftr-465	1538	3	supp	supp	PROPN
ftr-465	1538	4	.	.	PUNCT
ftr-465	1538	5	371	371	NUM
ftr-465	1538	6	,	,	PUNCT
ftr-465	1538	7	377	377	NUM
ftr-465	1538	8	(	(	PUNCT
ftr-465	1538	9	,	,	PUNCT
ftr-465	1538	10	v.d	v.d	PROPN
ftr-465	1538	11	.	.	PROPN
ftr-465	1538	12	tex	tex	PROPN
ftr-465	1538	13	.	.	PROPN
ftr-465	1538	14	1993	1993	NUM
ftr-465	1538	15	)	)	PUNCT
ftr-465	1538	16	,	,	PUNCT
ftr-465	1538	17	rev'd	rev'd	VERB
ftr-465	1538	18	on	on	ADP
ftr-465	1538	19	other	other	ADJ
ftr-465	1538	20	grounds	ground	NOUN
ftr-465	1538	21	,	,	PUNCT
ftr-465	1538	22	53	53	NUM
ftr-465	1538	23	f.3d	f.3d	NUM
ftr-465	1538	24	120	120	NUM
ftr-465	1538	25	(	(	PUNCT
ftr-465	1538	26	5th	5th	ADJ
ftr-465	1538	27	cir	cir	NOUN
ftr-465	1538	28	.	.	PROPN
ftr-465	1538	29	1995	1995	NUM
ftr-465	1538	30	)	)	PUNCT
ftr-465	1538	31	.	.	PUNCT
ftr-465	1539	1	241	241	X
ftr-465	1539	2	.	.	PUNCT
ftr-465	1540	1	87	87	NUM
ftr-465	1540	2	t.c	t.c	PROPN
ftr-465	1540	3	.	.	PROPN
ftr-465	1540	4	1039	1039	NUM
ftr-465	1540	5	(	(	PUNCT
ftr-465	1540	6	1986	1986	NUM
ftr-465	1540	7	)	)	PUNCT
ftr-465	1540	8	.	.	PUNCT
ftr-465	1541	1	19961	19961	NUM
ftr-465	1541	2	florida	florida	PROPN
ftr-465	1541	3	tax	tax	NOUN
ftr-465	1541	4	review	review	NOUN
ftr-465	1541	5	of	of	ADP
ftr-465	1541	6	advertising	advertising	NOUN
ftr-465	1541	7	ordinarily	ordinarily	ADV
ftr-465	1541	8	is	be	AUX
ftr-465	1541	9	conducted	conduct	VERB
ftr-465	1541	10	by	by	ADP
ftr-465	1541	11	for	for	ADP
ftr-465	1541	12	-	-	PUNCT
ftr-465	1541	13	profit	profit	NOUN
ftr-465	1541	14	entities	entity	NOUN
ftr-465	1541	15	and	and	CCONJ
ftr-465	1541	16	therefore	therefore	ADV
ftr-465	1541	17	a	a	DET
ftr-465	1541	18	trade	trade	NOUN
ftr-465	1541	19	association	association	NOUN
ftr-465	1541	20	need	need	AUX
ftr-465	1541	21	not	not	PART
ftr-465	1541	22	provide	provide	VERB
ftr-465	1541	23	it	it	PRON
ftr-465	1541	24	to	to	PART
ftr-465	1541	25	accomplish	accomplish	VERB
ftr-465	1541	26	an	an	DET
ftr-465	1541	27	exempt	exempt	ADJ
ftr-465	1541	28	purpose.2	purpose.2	PROPN
ftr-465	1541	29	42	42	NUM
ftr-465	1541	30	the	the	DET
ftr-465	1541	31	generalization	generalization	NOUN
ftr-465	1541	32	as	as	SCONJ
ftr-465	1541	33	applied	apply	VERB
ftr-465	1541	34	in	in	ADP
ftr-465	1541	35	florida	florida	PROPN
ftr-465	1541	36	trucking	trucking	NOUN
ftr-465	1541	37	ass'n	ass'n	PROPN
ftr-465	1541	38	begins	begin	VERB
ftr-465	1541	39	to	to	PART
ftr-465	1541	40	weaken	weaken	VERB
ftr-465	1541	41	even	even	ADV
ftr-465	1541	42	as	as	SCONJ
ftr-465	1541	43	applied	apply	VERB
ftr-465	1541	44	to	to	ADP
ftr-465	1541	45	business	business	NOUN
ftr-465	1541	46	leagues	league	NOUN
ftr-465	1541	47	tax	tax	NOUN
ftr-465	1541	48	exempt	exempt	ADJ
ftr-465	1541	49	under	under	ADP
ftr-465	1541	50	section	section	NOUN
ftr-465	1541	51	501(c)(6	501(c)(6	NUM
ftr-465	1541	52	)	)	PUNCT
ftr-465	1541	53	.	.	PUNCT
ftr-465	1542	1	what	what	PRON
ftr-465	1542	2	the	the	DET
ftr-465	1542	3	tax	tax	NOUN
ftr-465	1542	4	court	court	NOUN
ftr-465	1542	5	meant	mean	VERB
ftr-465	1542	6	was	be	AUX
ftr-465	1542	7	that	that	SCONJ
ftr-465	1542	8	"	"	PUNCT
ftr-465	1542	9	[	[	X
ftr-465	1542	10	t]he	t]he	X
ftr-465	1542	11	entities	entity	NOUN
ftr-465	1542	12	that	that	PRON
ftr-465	1542	13	paid	pay	VERB
ftr-465	1542	14	for	for	ADP
ftr-465	1542	15	advertisements	advertisement	NOUN
ftr-465	1542	16	in	in	ADP
ftr-465	1542	17	florida	florida	PROPN
ftr-465	1542	18	truck	truck	NOUN
ftr-465	1542	19	news	news	NOUN
ftr-465	1542	20	presumably	presumably	ADV
ftr-465	1542	21	could	could	AUX
ftr-465	1542	22	have	have	VERB
ftr-465	1542	23	and	and	CCONJ
ftr-465	1542	24	did	do	AUX
ftr-465	1542	25	pay	pay	VERB
ftr-465	1542	26	for	for	ADP
ftr-465	1542	27	similar	similar	ADJ
ftr-465	1542	28	or	or	CCONJ
ftr-465	1542	29	identical	identical	ADJ
ftr-465	1542	30	advertisements	advertisement	NOUN
ftr-465	1542	31	in	in	ADP
ftr-465	1542	32	other	other	ADJ
ftr-465	1542	33	magazines	magazine	NOUN
ftr-465	1542	34	or	or	CCONJ
ftr-465	1542	35	newspapers	newspaper	NOUN
ftr-465	1542	36	that	that	PRON
ftr-465	1542	37	were	be	AUX
ftr-465	1542	38	taxpaying	taxpaying	NOUN
ftr-465	1542	39	entities	entity	NOUN
ftr-465	1542	40	.	.	PUNCT
ftr-465	1543	1	243	243	NUM
ftr-465	1543	2	as	as	SCONJ
ftr-465	1543	3	the	the	DET
ftr-465	1543	4	court	court	NOUN
ftr-465	1543	5	itself	itself	PRON
ftr-465	1543	6	acknowledged	acknowledge	VERB
ftr-465	1543	7	,	,	PUNCT
ftr-465	1543	8	had	have	AUX
ftr-465	1543	9	florida	florida	PROPN
ftr-465	1543	10	truck	truck	NOUN
ftr-465	1543	11	news	news	PROPN
ftr-465	1543	12	selected	select	VERB
ftr-465	1543	13	advertisements	advertisement	NOUN
ftr-465	1543	14	to	to	PART
ftr-465	1543	15	appear	appear	VERB
ftr-465	1543	16	in	in	ADP
ftr-465	1543	17	its	its	PRON
ftr-465	1543	18	publication	publication	NOUN
ftr-465	1543	19	on	on	ADP
ftr-465	1543	20	the	the	DET
ftr-465	1543	21	basis	basis	NOUN
ftr-465	1543	22	of	of	ADP
ftr-465	1543	23	coordinating	coordinate	VERB
ftr-465	1543	24	the	the	DET
ftr-465	1543	25	advertising	advertising	NOUN
ftr-465	1543	26	and	and	CCONJ
ftr-465	1543	27	editorial	editorial	ADJ
ftr-465	1543	28	content	content	NOUN
ftr-465	1543	29	of	of	ADP
ftr-465	1543	30	the	the	DET
ftr-465	1543	31	issue	issue	NOUN
ftr-465	1543	32	,	,	PUNCT
ftr-465	1543	33	or	or	CCONJ
ftr-465	1543	34	selected	select	VERB
ftr-465	1543	35	only	only	ADV
ftr-465	1543	36	advertisements	advertisement	NOUN
ftr-465	1543	37	to	to	PART
ftr-465	1543	38	reflect	reflect	VERB
ftr-465	1543	39	new	new	ADJ
ftr-465	1543	40	developments	development	NOUN
ftr-465	1543	41	in	in	ADP
ftr-465	1543	42	the	the	DET
ftr-465	1543	43	industry	industry	NOUN
ftr-465	1543	44	,	,	PUNCT
ftr-465	1543	45	the	the	DET
ftr-465	1543	46	magazine	magazine	NOUN
ftr-465	1543	47	's	's	PART
ftr-465	1543	48	business	business	NOUN
ftr-465	1543	49	of	of	ADP
ftr-465	1543	50	selling	sell	VERB
ftr-465	1543	51	advertising	advertising	NOUN
ftr-465	1543	52	space	space	NOUN
ftr-465	1543	53	may	may	AUX
ftr-465	1543	54	well	well	ADV
ftr-465	1543	55	have	have	AUX
ftr-465	1543	56	furthered	further	VERB
ftr-465	1543	57	the	the	DET
ftr-465	1543	58	exempt	exempt	ADJ
ftr-465	1543	59	purpose	purpose	NOUN
ftr-465	1543	60	of	of	ADP
ftr-465	1543	61	the	the	DET
ftr-465	1543	62	organization	organization	NOUN
ftr-465	1543	63	to	to	PART
ftr-465	1543	64	enhance	enhance	VERB
ftr-465	1543	65	the	the	DET
ftr-465	1543	66	interests	interest	NOUN
ftr-465	1543	67	of	of	ADP
ftr-465	1543	68	the	the	DET
ftr-465	1543	69	trucking	trucking	NOUN
ftr-465	1543	70	industry.2	industry.2	PROPN
ftr-465	1543	71	'	'	PUNCT
ftr-465	1543	72	this	this	DET
ftr-465	1543	73	thought	thought	NOUN
ftr-465	1543	74	was	be	AUX
ftr-465	1543	75	suggested	suggest	VERB
ftr-465	1543	76	by	by	ADP
ftr-465	1543	77	the	the	DET
ftr-465	1543	78	supreme	supreme	PROPN
ftr-465	1543	79	court	court	PROPN
ftr-465	1543	80	in	in	ADP
ftr-465	1543	81	american	american	PROPN
ftr-465	1543	82	college	college	PROPN
ftr-465	1543	83	of	of	ADP
ftr-465	1543	84	physicians	physician	NOUN
ftr-465	1543	85	with	with	ADP
ftr-465	1543	86	respect	respect	NOUN
ftr-465	1543	87	to	to	ADP
ftr-465	1543	88	the	the	DET
ftr-465	1543	89	annals	annal	NOUN
ftr-465	1543	90	of	of	ADP
ftr-465	1543	91	internal	internal	ADJ
ftr-465	1543	92	medicine	medicine	NOUN
ftr-465	1543	93	.	.	PUNCT
ftr-465	1544	1	presumably	presumably	ADV
ftr-465	1544	2	,	,	PUNCT
ftr-465	1544	3	a	a	DET
ftr-465	1544	4	for	for	ADP
ftr-465	1544	5	-	-	PUNCT
ftr-465	1544	6	profit	profit	NOUN
ftr-465	1544	7	entity	entity	NOUN
ftr-465	1544	8	would	would	AUX
ftr-465	1544	9	not	not	PART
ftr-465	1544	10	select	select	VERB
ftr-465	1544	11	advertisements	advertisement	NOUN
ftr-465	1544	12	for	for	ADP
ftr-465	1544	13	tires	tire	NOUN
ftr-465	1544	14	,	,	PUNCT
ftr-465	1544	15	engines	engine	NOUN
ftr-465	1544	16	,	,	PUNCT
ftr-465	1544	17	and	and	CCONJ
ftr-465	1544	18	trailers	trailer	NOUN
ftr-465	1544	19	with	with	ADP
ftr-465	1544	20	a	a	DET
ftr-465	1544	21	view	view	NOUN
ftr-465	1544	22	to	to	ADP
ftr-465	1544	23	promoting	promote	VERB
ftr-465	1544	24	the	the	DET
ftr-465	1544	25	common	common	ADJ
ftr-465	1544	26	business	business	NOUN
ftr-465	1544	27	interests	interest	NOUN
ftr-465	1544	28	of	of	ADP
ftr-465	1544	29	the	the	DET
ftr-465	1544	30	trucking	trucking	NOUN
ftr-465	1544	31	industry	industry	NOUN
ftr-465	1544	32	,	,	PUNCT
ftr-465	1544	33	but	but	CCONJ
ftr-465	1544	34	rather	rather	ADV
ftr-465	1544	35	with	with	ADP
ftr-465	1544	36	an	an	DET
ftr-465	1544	37	eye	eye	NOUN
ftr-465	1544	38	primarily	primarily	ADV
ftr-465	1544	39	on	on	ADP
ftr-465	1544	40	their	their	PRON
ftr-465	1544	41	revenue	revenue	NOUN
ftr-465	1544	42	producing	produce	VERB
ftr-465	1544	43	potential	potential	NOUN
ftr-465	1544	44	.	.	PUNCT
ftr-465	1545	1	the	the	DET
ftr-465	1545	2	axiom	axiom	NOUN
ftr-465	1545	3	that	that	SCONJ
ftr-465	1545	4	a	a	DET
ftr-465	1545	5	trade	trade	NOUN
ftr-465	1545	6	or	or	CCONJ
ftr-465	1545	7	business	business	NOUN
ftr-465	1545	8	is	be	AUX
ftr-465	1545	9	more	more	ADV
ftr-465	1545	10	likely	likely	ADJ
ftr-465	1545	11	to	to	PART
ftr-465	1545	12	be	be	AUX
ftr-465	1545	13	unrelated	unrelated	ADJ
ftr-465	1545	14	if	if	SCONJ
ftr-465	1545	15	it	it	PRON
ftr-465	1545	16	is	be	AUX
ftr-465	1545	17	one	one	NUM
ftr-465	1545	18	provided	provide	VERB
ftr-465	1545	19	by	by	ADP
ftr-465	1545	20	a	a	DET
ftr-465	1545	21	taxable	taxable	ADJ
ftr-465	1545	22	entity	entity	NOUN
ftr-465	1545	23	becomes	become	VERB
ftr-465	1545	24	even	even	ADV
ftr-465	1545	25	less	less	ADV
ftr-465	1545	26	tenable	tenable	ADJ
ftr-465	1545	27	when	when	SCONJ
ftr-465	1545	28	applied	apply	VERB
ftr-465	1545	29	to	to	ADP
ftr-465	1545	30	the	the	DET
ftr-465	1545	31	activities	activity	NOUN
ftr-465	1545	32	of	of	ADP
ftr-465	1545	33	a	a	DET
ftr-465	1545	34	501(c)(3	501(c)(3	NUM
ftr-465	1545	35	)	)	PUNCT
ftr-465	1545	36	organization	organization	NOUN
ftr-465	1545	37	.	.	PUNCT
ftr-465	1546	1	the	the	DET
ftr-465	1546	2	committee	committee	NOUN
ftr-465	1546	3	reports	report	VERB
ftr-465	1546	4	accompanying	accompany	VERB
ftr-465	1546	5	the	the	DET
ftr-465	1546	6	1950	1950	NUM
ftr-465	1546	7	revenue	revenue	NOUN
ftr-465	1546	8	bill	bill	NOUN
ftr-465	1546	9	and	and	CCONJ
ftr-465	1546	10	both	both	DET
ftr-465	1546	11	the	the	DET
ftr-465	1546	12	1958	1958	NUM
ftr-465	1546	13	and	and	CCONJ
ftr-465	1546	14	1967	1967	NUM
ftr-465	1546	15	regulations	regulation	NOUN
ftr-465	1546	16	recognized	recognize	VERB
ftr-465	1546	17	that	that	SCONJ
ftr-465	1546	18	a	a	DET
ftr-465	1546	19	related	relate	VERB
ftr-465	1546	20	business	business	NOUN
ftr-465	1546	21	activity	activity	NOUN
ftr-465	1546	22	may	may	AUX
ftr-465	1546	23	be	be	AUX
ftr-465	1546	24	of	of	ADP
ftr-465	1546	25	the	the	DET
ftr-465	1546	26	type	type	NOUN
ftr-465	1546	27	conducted	conduct	VERB
ftr-465	1546	28	by	by	ADP
ftr-465	1546	29	both	both	PRON
ftr-465	1546	30	tax	tax	NOUN
ftr-465	1546	31	-	-	PUNCT
ftr-465	1546	32	exempt	exempt	ADJ
ftr-465	1546	33	and	and	CCONJ
ftr-465	1546	34	taxable	taxable	ADJ
ftr-465	1546	35	entities.245	entities.245	NOUN
ftr-465	1546	36	the	the	DET
ftr-465	1546	37	related	relate	VERB
ftr-465	1546	38	versus	versus	ADP
ftr-465	1546	39	unrelated	unrelated	ADJ
ftr-465	1546	40	issue	issue	NOUN
ftr-465	1546	41	is	be	AUX
ftr-465	1546	42	not	not	PART
ftr-465	1546	43	determined	determine	VERB
ftr-465	1546	44	by	by	ADP
ftr-465	1546	45	the	the	DET
ftr-465	1546	46	qualitative	qualitative	ADJ
ftr-465	1546	47	nature	nature	NOUN
ftr-465	1546	48	of	of	ADP
ftr-465	1546	49	the	the	DET
ftr-465	1546	50	activity	activity	NOUN
ftr-465	1546	51	;	;	PUNCT
ftr-465	1546	52	rather	rather	ADV
ftr-465	1546	53	,	,	PUNCT
ftr-465	1546	54	it	it	PRON
ftr-465	1546	55	is	be	AUX
ftr-465	1546	56	decided	decide	VERB
ftr-465	1546	57	by	by	ADP
ftr-465	1546	58	whether	whether	SCONJ
ftr-465	1546	59	or	or	CCONJ
ftr-465	1546	60	not	not	PART
ftr-465	1546	61	the	the	DET
ftr-465	1546	62	exempt	exempt	ADJ
ftr-465	1546	63	organization	organization	NOUN
ftr-465	1546	64	conducts	conduct	VERB
ftr-465	1546	65	the	the	DET
ftr-465	1546	66	activity	activity	NOUN
ftr-465	1546	67	in	in	ADP
ftr-465	1546	68	a	a	DET
ftr-465	1546	69	manner	manner	NOUN
ftr-465	1546	70	to	to	PART
ftr-465	1546	71	further	further	VERB
ftr-465	1546	72	its	its	PRON
ftr-465	1546	73	exempt	exempt	ADJ
ftr-465	1546	74	purposes	purpose	NOUN
ftr-465	1546	75	.	.	PUNCT
ftr-465	1547	1	246	246	NUM
ftr-465	1547	2	as	as	SCONJ
ftr-465	1547	3	noted	note	VERB
ftr-465	1547	4	,	,	PUNCT
ftr-465	1547	5	the	the	DET
ftr-465	1547	6	position	position	NOUN
ftr-465	1547	7	of	of	ADP
ftr-465	1547	8	the	the	DET
ftr-465	1547	9	1958	1958	NUM
ftr-465	1547	10	regulations	regulation	NOUN
ftr-465	1547	11	is	be	AUX
ftr-465	1547	12	that	that	SCONJ
ftr-465	1547	13	a	a	DET
ftr-465	1547	14	university	university	NOUN
ftr-465	1547	15	radio	radio	NOUN
ftr-465	1547	16	station	station	NOUN
ftr-465	1547	17	or	or	CCONJ
ftr-465	1547	18	press	press	NOUN
ftr-465	1547	19	is	be	AUX
ftr-465	1547	20	a	a	DET
ftr-465	1547	21	related	related	ADJ
ftr-465	1547	22	or	or	CCONJ
ftr-465	1547	23	unrelated	unrelated	ADJ
ftr-465	1547	24	trade	trade	NOUN
ftr-465	1547	25	or	or	CCONJ
ftr-465	1547	26	business	business	NOUN
ftr-465	1547	27	depending	depend	VERB
ftr-465	1547	28	upon	upon	SCONJ
ftr-465	1547	29	the	the	DET
ftr-465	1547	30	manner	manner	NOUN
ftr-465	1547	31	in	in	ADP
ftr-465	1547	32	which	which	PRON
ftr-465	1547	33	it	it	PRON
ftr-465	1547	34	is	be	AUX
ftr-465	1547	35	operated.247	operated.247	NOUN
ftr-465	1547	36	similarly	similarly	ADV
ftr-465	1547	37	,	,	PUNCT
ftr-465	1547	38	in	in	ADP
ftr-465	1547	39	st	st	PROPN
ftr-465	1547	40	.	.	PROPN
ftr-465	1547	41	luke	luke	PROPN
ftr-465	1547	42	's	's	PART
ftr-465	1547	43	hospital	hospital	NOUN
ftr-465	1547	44	242	242	NUM
ftr-465	1547	45	.	.	PUNCT
ftr-465	1548	1	i	i	PRON
ftr-465	1548	2	d.	d.	PROPN
ftr-465	1548	3	at	at	ADP
ftr-465	1548	4	1044	1044	NUM
ftr-465	1548	5	-	-	SYM
ftr-465	1548	6	45	45	NUM
ftr-465	1548	7	.	.	PUNCT
ftr-465	1549	1	243	243	NUM
ftr-465	1549	2	.	.	PUNCT
ftr-465	1550	1	i	i	PRON
ftr-465	1550	2	d.	d.	PROPN
ftr-465	1550	3	244	244	NUM
ftr-465	1550	4	.	.	PUNCT
ftr-465	1551	1	i	i	PRON
ftr-465	1551	2	d.	d.	PROPN
ftr-465	1551	3	at	at	ADP
ftr-465	1551	4	1045	1045	NUM
ftr-465	1551	5	.	.	PUNCT
ftr-465	1552	1	245	245	NUM
ftr-465	1552	2	.	.	PUNCT
ftr-465	1553	1	e.g.	e.g.	ADV
ftr-465	1553	2	,	,	PUNCT
ftr-465	1553	3	s.	s.	PROPN
ftr-465	1553	4	rep	rep	PROPN
ftr-465	1553	5	.	.	PROPN
ftr-465	1554	1	no	no	PROPN
ftr-465	1554	2	.	.	NOUN
ftr-465	1554	3	2375	2375	NUM
ftr-465	1554	4	,	,	PUNCT
ftr-465	1554	5	supra	supra	PROPN
ftr-465	1554	6	note	note	NOUN
ftr-465	1554	7	54	54	NUM
ftr-465	1554	8	,	,	PUNCT
ftr-465	1554	9	reprinted	reprint	VERB
ftr-465	1554	10	in	in	ADP
ftr-465	1554	11	1951	1951	NUM
ftr-465	1554	12	u.s.c.c.s	u.s.c.c.s	NOUN
ftr-465	1554	13	.	.	PUNCT
ftr-465	1555	1	at	at	ADP
ftr-465	1555	2	3165	3165	NUM
ftr-465	1555	3	(	(	PUNCT
ftr-465	1555	4	offering	offer	VERB
ftr-465	1555	5	as	as	ADP
ftr-465	1555	6	examples	example	NOUN
ftr-465	1555	7	of	of	ADP
ftr-465	1555	8	potentially	potentially	ADV
ftr-465	1555	9	related	relate	VERB
ftr-465	1555	10	businesses	business	NOUN
ftr-465	1555	11	a	a	DET
ftr-465	1555	12	wheat	wheat	NOUN
ftr-465	1555	13	farm	farm	NOUN
ftr-465	1555	14	and	and	CCONJ
ftr-465	1555	15	a	a	DET
ftr-465	1555	16	football	football	NOUN
ftr-465	1555	17	game	game	NOUN
ftr-465	1555	18	)	)	PUNCT
ftr-465	1555	19	,	,	PUNCT
ftr-465	1555	20	regs	reg	NOUN
ftr-465	1555	21	.	.	PUNCT
ftr-465	1556	1	§	§	PROPN
ftr-465	1556	2	1.513	1.513	NUM
ftr-465	1556	3	-	-	SYM
ftr-465	1556	4	1(d)(4	1(d)(4	NUM
ftr-465	1556	5	)	)	PUNCT
ftr-465	1556	6	(	(	PUNCT
ftr-465	1556	7	as	as	SCONJ
ftr-465	1556	8	amended	amend	VERB
ftr-465	1556	9	in	in	ADP
ftr-465	1556	10	1983	1983	NUM
ftr-465	1556	11	)	)	PUNCT
ftr-465	1556	12	(	(	PUNCT
ftr-465	1556	13	adds	add	VERB
ftr-465	1556	14	to	to	ADP
ftr-465	1556	15	the	the	DET
ftr-465	1556	16	list	list	NOUN
ftr-465	1556	17	a	a	DET
ftr-465	1556	18	trade	trade	NOUN
ftr-465	1556	19	show	show	NOUN
ftr-465	1556	20	,	,	PUNCT
ftr-465	1556	21	the	the	DET
ftr-465	1556	22	sale	sale	NOUN
ftr-465	1556	23	of	of	ADP
ftr-465	1556	24	milk	milk	NOUN
ftr-465	1556	25	and	and	CCONJ
ftr-465	1556	26	cream	cream	NOUN
ftr-465	1556	27	,	,	PUNCT
ftr-465	1556	28	and	and	CCONJ
ftr-465	1556	29	the	the	DET
ftr-465	1556	30	sale	sale	NOUN
ftr-465	1556	31	of	of	ADP
ftr-465	1556	32	advertising	advertising	NOUN
ftr-465	1556	33	in	in	ADP
ftr-465	1556	34	a	a	DET
ftr-465	1556	35	newspaper	newspaper	NOUN
ftr-465	1556	36	)	)	PUNCT
ftr-465	1556	37	.	.	PUNCT
ftr-465	1557	1	246	246	NUM
ftr-465	1557	2	.	.	PUNCT
ftr-465	1558	1	early	early	ADJ
ftr-465	1558	2	revenue	revenue	NOUN
ftr-465	1558	3	rulings	ruling	NOUN
ftr-465	1558	4	addressing	address	VERB
ftr-465	1558	5	the	the	DET
ftr-465	1558	6	related	relate	VERB
ftr-465	1558	7	versus	versus	ADP
ftr-465	1558	8	unrelated	unrelated	ADJ
ftr-465	1558	9	issue	issue	NOUN
ftr-465	1558	10	often	often	ADV
ftr-465	1558	11	decided	decide	VERB
ftr-465	1558	12	the	the	DET
ftr-465	1558	13	issue	issue	NOUN
ftr-465	1558	14	by	by	ADP
ftr-465	1558	15	finding	find	VERB
ftr-465	1558	16	that	that	SCONJ
ftr-465	1558	17	the	the	DET
ftr-465	1558	18	activity	activity	NOUN
ftr-465	1558	19	in	in	ADP
ftr-465	1558	20	question	question	NOUN
ftr-465	1558	21	is	be	AUX
ftr-465	1558	22	normally	normally	ADV
ftr-465	1558	23	conducted	conduct	VERB
ftr-465	1558	24	by	by	ADP
ftr-465	1558	25	taxable	taxable	ADJ
ftr-465	1558	26	entities	entity	NOUN
ftr-465	1558	27	.	.	PUNCT
ftr-465	1559	1	for	for	ADP
ftr-465	1559	2	a	a	DET
ftr-465	1559	3	criticism	criticism	NOUN
ftr-465	1559	4	of	of	ADP
ftr-465	1559	5	this	this	DET
ftr-465	1559	6	approach	approach	NOUN
ftr-465	1559	7	,	,	PUNCT
ftr-465	1559	8	see	see	VERB
ftr-465	1559	9	the	the	DET
ftr-465	1559	10	macaroni	macaroni	NOUN
ftr-465	1559	11	monopoly	monopoly	NOUN
ftr-465	1559	12	,	,	PUNCT
ftr-465	1559	13	supra	supra	PROPN
ftr-465	1559	14	note	note	NOUN
ftr-465	1559	15	60	60	NUM
ftr-465	1559	16	,	,	PUNCT
ftr-465	1559	17	at	at	ADP
ftr-465	1559	18	1286	1286	NUM
ftr-465	1559	19	.	.	PUNCT
ftr-465	1560	1	247	247	NUM
ftr-465	1560	2	.	.	PUNCT
ftr-465	1560	3	regs	regs	PROPN
ftr-465	1560	4	.	.	PUNCT
ftr-465	1561	1	§	§	PROPN
ftr-465	1561	2	1.513	1.513	NUM
ftr-465	1561	3	-	-	SYM
ftr-465	1561	4	2(a)(4	2(a)(4	NUM
ftr-465	1561	5	)	)	PUNCT
ftr-465	1561	6	(	(	PUNCT
ftr-465	1561	7	as	as	SCONJ
ftr-465	1561	8	amended	amend	VERB
ftr-465	1561	9	in	in	ADP
ftr-465	1561	10	1969	1969	NUM
ftr-465	1561	11	)	)	PUNCT
ftr-465	1561	12	.	.	PUNCT
ftr-465	1562	1	[	[	X
ftr-465	1562	2	vol	vol	NOUN
ftr-465	1562	3	3:7	3:7	NUM
ftr-465	1562	4	unfair	unfair	ADJ
ftr-465	1562	5	business	business	NOUN
ftr-465	1562	6	competition	competition	NOUN
ftr-465	1562	7	v.	v.	ADP
ftr-465	1562	8	united	united	PROPN
ftr-465	1562	9	states,248	states,248	PROPN
ftr-465	1562	10	a	a	DET
ftr-465	1562	11	missouri	missouri	PROPN
ftr-465	1562	12	federal	federal	PROPN
ftr-465	1562	13	district	district	PROPN
ftr-465	1562	14	court	court	PROPN
ftr-465	1562	15	found	find	VERB
ftr-465	1562	16	the	the	DET
ftr-465	1562	17	hospital	hospital	NOUN
ftr-465	1562	18	's	's	PART
ftr-465	1562	19	pathology	pathology	NOUN
ftr-465	1562	20	department	department	NOUN
ftr-465	1562	21	to	to	PART
ftr-465	1562	22	be	be	AUX
ftr-465	1562	23	conducting	conduct	VERB
ftr-465	1562	24	a	a	DET
ftr-465	1562	25	related	related	ADJ
ftr-465	1562	26	business	business	NOUN
ftr-465	1562	27	when	when	SCONJ
ftr-465	1562	28	it	it	PRON
ftr-465	1562	29	performed	perform	VERB
ftr-465	1562	30	diagnostic	diagnostic	ADJ
ftr-465	1562	31	tests	test	NOUN
ftr-465	1562	32	for	for	ADP
ftr-465	1562	33	nonhospital	nonhospital	ADJ
ftr-465	1562	34	patients	patient	NOUN
ftr-465	1562	35	of	of	ADP
ftr-465	1562	36	staff	staff	NOUN
ftr-465	1562	37	physicians	physician	NOUN
ftr-465	1562	38	because	because	SCONJ
ftr-465	1562	39	the	the	DET
ftr-465	1562	40	tests	test	NOUN
ftr-465	1562	41	contributed	contribute	VERB
ftr-465	1562	42	to	to	ADP
ftr-465	1562	43	the	the	DET
ftr-465	1562	44	teaching	teaching	NOUN
ftr-465	1562	45	functions	function	NOUN
ftr-465	1562	46	of	of	ADP
ftr-465	1562	47	the	the	DET
ftr-465	1562	48	hospital.?9	hospital.?9	NOUN
ftr-465	1562	49	observed	observe	VERB
ftr-465	1562	50	the	the	DET
ftr-465	1562	51	court	court	NOUN
ftr-465	1562	52	,	,	PUNCT
ftr-465	1562	53	"	"	PUNCT
ftr-465	1562	54	there	there	PRON
ftr-465	1562	55	can	can	AUX
ftr-465	1562	56	never	never	ADV
ftr-465	1562	57	be	be	AUX
ftr-465	1562	58	too	too	ADV
ftr-465	1562	59	many	many	ADJ
ftr-465	1562	60	tests	test	NOUN
ftr-465	1562	61	,	,	PUNCT
ftr-465	1562	62	because	because	SCONJ
ftr-465	1562	63	the	the	DET
ftr-465	1562	64	more	more	ADJ
ftr-465	1562	65	there	there	PRON
ftr-465	1562	66	are	be	VERB
ftr-465	1562	67	the	the	DET
ftr-465	1562	68	richer	rich	ADJ
ftr-465	1562	69	the	the	DET
ftr-465	1562	70	available	available	ADJ
ftr-465	1562	71	instructional	instructional	ADJ
ftr-465	1562	72	material	material	NOUN
ftr-465	1562	73	is	be	AUX
ftr-465	1562	74	and	and	CCONJ
ftr-465	1562	75	the	the	PRON
ftr-465	1562	76	better	well	ADJ
ftr-465	1562	77	the	the	DET
ftr-465	1562	78	teaching	teaching	NOUN
ftr-465	1562	79	program	program	NOUN
ftr-465	1562	80	is	be	AUX
ftr-465	1562	81	.	.	PUNCT
ftr-465	1562	82	"	"	PUNCT
ftr-465	1563	1	-o	-o	X
ftr-465	1563	2	likewise	likewise	ADV
ftr-465	1563	3	,	,	PUNCT
ftr-465	1563	4	the	the	DET
ftr-465	1563	5	fifth	fifth	ADJ
ftr-465	1563	6	circuit	circuit	NOUN
ftr-465	1563	7	in	in	ADP
ftr-465	1563	8	hi	hi	ADJ
ftr-465	1563	9	-	-	PUNCT
ftr-465	1563	10	plains	plain	NOUN
ftr-465	1563	11	hospital	hospital	NOUN
ftr-465	1563	12	found	find	VERB
ftr-465	1563	13	the	the	DET
ftr-465	1563	14	hospital	hospital	NOUN
ftr-465	1563	15	's	's	PART
ftr-465	1563	16	pharmacy	pharmacy	NOUN
ftr-465	1563	17	sales	sale	NOUN
ftr-465	1563	18	to	to	ADP
ftr-465	1563	19	private	private	ADJ
ftr-465	1563	20	patients	patient	NOUN
ftr-465	1563	21	of	of	ADP
ftr-465	1563	22	the	the	DET
ftr-465	1563	23	staff	staff	NOUN
ftr-465	1563	24	doctors	doctor	NOUN
ftr-465	1563	25	contributed	contribute	VERB
ftr-465	1563	26	importantly	importantly	ADV
ftr-465	1563	27	to	to	ADP
ftr-465	1563	28	the	the	DET
ftr-465	1563	29	hospital	hospital	NOUN
ftr-465	1563	30	's	's	PART
ftr-465	1563	31	exempt	exempt	ADJ
ftr-465	1563	32	purposes	purpose	NOUN
ftr-465	1563	33	because	because	SCONJ
ftr-465	1563	34	one	one	NUM
ftr-465	1563	35	of	of	ADP
ftr-465	1563	36	the	the	DET
ftr-465	1563	37	purposes	purpose	NOUN
ftr-465	1563	38	of	of	ADP
ftr-465	1563	39	the	the	DET
ftr-465	1563	40	establishment	establishment	NOUN
ftr-465	1563	41	of	of	ADP
ftr-465	1563	42	a	a	DET
ftr-465	1563	43	medical	medical	ADJ
ftr-465	1563	44	center	center	NOUN
ftr-465	1563	45	in	in	ADP
ftr-465	1563	46	hale	hale	PROPN
ftr-465	1563	47	center	center	PROPN
ftr-465	1563	48	,	,	PUNCT
ftr-465	1563	49	texas	texas	PROPN
ftr-465	1563	50	,	,	PUNCT
ftr-465	1563	51	a	a	DET
ftr-465	1563	52	small	small	ADJ
ftr-465	1563	53	town	town	NOUN
ftr-465	1563	54	of	of	ADP
ftr-465	1563	55	about	about	ADV
ftr-465	1563	56	2,250	2,250	NUM
ftr-465	1563	57	people	people	NOUN
ftr-465	1563	58	,	,	PUNCT
ftr-465	1563	59	was	be	AUX
ftr-465	1563	60	to	to	PART
ftr-465	1563	61	induce	induce	VERB
ftr-465	1563	62	doctors	doctor	NOUN
ftr-465	1563	63	to	to	PART
ftr-465	1563	64	practice	practice	VERB
ftr-465	1563	65	there	there	ADV
ftr-465	1563	66	.	.	PUNCT
ftr-465	1564	1	the	the	DET
ftr-465	1564	2	pharmacy	pharmacy	NOUN
ftr-465	1564	3	sales	sale	NOUN
ftr-465	1564	4	in	in	ADP
ftr-465	1564	5	question	question	NOUN
ftr-465	1564	6	,	,	PUNCT
ftr-465	1564	7	said	say	VERB
ftr-465	1564	8	the	the	DET
ftr-465	1564	9	court	court	NOUN
ftr-465	1564	10	,	,	PUNCT
ftr-465	1564	11	facilitated	facilitate	VERB
ftr-465	1564	12	the	the	DET
ftr-465	1564	13	practice	practice	NOUN
ftr-465	1564	14	of	of	ADP
ftr-465	1564	15	medicine	medicine	NOUN
ftr-465	1564	16	in	in	ADP
ftr-465	1564	17	the	the	DET
ftr-465	1564	18	town	town	NOUN
ftr-465	1564	19	and	and	CCONJ
ftr-465	1564	20	thus	thus	ADV
ftr-465	1564	21	furthered	further	VERB
ftr-465	1564	22	the	the	DET
ftr-465	1564	23	goal	goal	NOUN
ftr-465	1564	24	of	of	ADP
ftr-465	1564	25	making	make	VERB
ftr-465	1564	26	medical	medical	ADJ
ftr-465	1564	27	services	service	NOUN
ftr-465	1564	28	available	available	ADJ
ftr-465	1564	29	there	there	ADV
ftr-465	1564	30	.	.	PUNCT
ftr-465	1565	1	251	251	NUM
ftr-465	1565	2	the	the	DET
ftr-465	1565	3	fact	fact	NOUN
ftr-465	1565	4	that	that	SCONJ
ftr-465	1565	5	taxable	taxable	ADJ
ftr-465	1565	6	entities	entity	NOUN
ftr-465	1565	7	operate	operate	VERB
ftr-465	1565	8	radio	radio	NOUN
ftr-465	1565	9	stations	station	NOUN
ftr-465	1565	10	,	,	PUNCT
ftr-465	1565	11	newspapers	newspaper	NOUN
ftr-465	1565	12	,	,	PUNCT
ftr-465	1565	13	medical	medical	ADJ
ftr-465	1565	14	diagnostic	diagnostic	ADJ
ftr-465	1565	15	testing	testing	NOUN
ftr-465	1565	16	laboratories	laboratory	NOUN
ftr-465	1565	17	,	,	PUNCT
ftr-465	1565	18	and	and	CCONJ
ftr-465	1565	19	pharmacies	pharmacy	NOUN
ftr-465	1565	20	was	be	AUX
ftr-465	1565	21	irrelevant	irrelevant	ADJ
ftr-465	1565	22	to	to	ADP
ftr-465	1565	23	the	the	DET
ftr-465	1565	24	issue	issue	NOUN
ftr-465	1565	25	of	of	ADP
ftr-465	1565	26	whether	whether	SCONJ
ftr-465	1565	27	the	the	DET
ftr-465	1565	28	same	same	ADJ
ftr-465	1565	29	activity	activity	NOUN
ftr-465	1565	30	in	in	ADP
ftr-465	1565	31	the	the	DET
ftr-465	1565	32	hands	hand	NOUN
ftr-465	1565	33	of	of	ADP
ftr-465	1565	34	a	a	DET
ftr-465	1565	35	section	section	NOUN
ftr-465	1565	36	501(c)(3	501(c)(3	NUM
ftr-465	1565	37	)	)	PUNCT
ftr-465	1565	38	organization	organization	NOUN
ftr-465	1565	39	was	be	AUX
ftr-465	1565	40	related	relate	VERB
ftr-465	1565	41	to	to	ADP
ftr-465	1565	42	the	the	DET
ftr-465	1565	43	organization	organization	NOUN
ftr-465	1565	44	's	's	PART
ftr-465	1565	45	exempt	exempt	ADJ
ftr-465	1565	46	purposes	purpose	NOUN
ftr-465	1565	47	.	.	PUNCT
ftr-465	1566	1	as	as	SCONJ
ftr-465	1566	2	the	the	DET
ftr-465	1566	3	fifth	fifth	ADJ
ftr-465	1566	4	circuit	circuit	NOUN
ftr-465	1566	5	noted	note	VERB
ftr-465	1566	6	in	in	ADP
ftr-465	1566	7	hi	hi	PROPN
ftr-465	1566	8	plains	plain	NOUN
ftr-465	1566	9	hospital	hospital	NOUN
ftr-465	1566	10	2	2	NUM
ftr-465	1566	11	and	and	CCONJ
ftr-465	1566	12	as	as	SCONJ
ftr-465	1566	13	the	the	DET
ftr-465	1566	14	supreme	supreme	PROPN
ftr-465	1566	15	court	court	PROPN
ftr-465	1566	16	held	hold	VERB
ftr-465	1566	17	in	in	ADP
ftr-465	1566	18	american	american	PROPN
ftr-465	1566	19	college	college	PROPN
ftr-465	1566	20	of	of	ADP
ftr-465	1566	21	physicians	physician	NOUN
ftr-465	1566	22	,	,	PUNCT
ftr-465	1566	23	congress	congress	PROPN
ftr-465	1566	24	in	in	ADP
ftr-465	1566	25	considering	consider	VERB
ftr-465	1566	26	the	the	DET
ftr-465	1566	27	tax	tax	NOUN
ftr-465	1566	28	reform	reform	NOUN
ftr-465	1566	29	act	act	NOUN
ftr-465	1566	30	of	of	ADP
ftr-465	1566	31	1969	1969	NUM
ftr-465	1566	32	rejected	reject	VERB
ftr-465	1566	33	a	a	DET
ftr-465	1566	34	version	version	NOUN
ftr-465	1566	35	of	of	ADP
ftr-465	1566	36	section	section	NOUN
ftr-465	1566	37	513(c	513(c	PROPN
ftr-465	1566	38	)	)	PUNCT
ftr-465	1566	39	that	that	PRON
ftr-465	1566	40	would	would	AUX
ftr-465	1566	41	have	have	AUX
ftr-465	1566	42	made	make	VERB
ftr-465	1566	43	sales	sale	NOUN
ftr-465	1566	44	by	by	ADP
ftr-465	1566	45	a	a	DET
ftr-465	1566	46	hospital	hospital	NOUN
ftr-465	1566	47	pharmacy	pharmacy	NOUN
ftr-465	1566	48	to	to	PART
ftr-465	1566	49	nonhospital	nonhospital	ADJ
ftr-465	1566	50	patients	patient	NOUN
ftr-465	1566	51	and	and	CCONJ
ftr-465	1566	52	sales	sale	NOUN
ftr-465	1566	53	of	of	ADP
ftr-465	1566	54	advertising	advertising	NOUN
ftr-465	1566	55	space	space	NOUN
ftr-465	1566	56	by	by	ADP
ftr-465	1566	57	tax	tax	NOUN
ftr-465	1566	58	-	-	PUNCT
ftr-465	1566	59	exempt	exempt	ADJ
ftr-465	1566	60	professional	professional	ADJ
ftr-465	1566	61	journals	journal	NOUN
ftr-465	1566	62	per	per	X
ftr-465	1566	63	se	se	X
ftr-465	1566	64	unrelated	unrelated	ADJ
ftr-465	1566	65	.	.	PUNCT
ftr-465	1567	1	3	3	NUM
ftr-465	1567	2	it	it	PRON
ftr-465	1567	3	may	may	AUX
ftr-465	1567	4	be	be	AUX
ftr-465	1567	5	that	that	SCONJ
ftr-465	1567	6	certain	certain	ADJ
ftr-465	1567	7	activities	activity	NOUN
ftr-465	1567	8	like	like	ADP
ftr-465	1567	9	pharmacy	pharmacy	NOUN
ftr-465	1567	10	sales	sale	NOUN
ftr-465	1567	11	to	to	ADP
ftr-465	1567	12	nonhospital	nonhospital	ADJ
ftr-465	1567	13	patients	patient	NOUN
ftr-465	1567	14	,	,	PUNCT
ftr-465	1567	15	the	the	DET
ftr-465	1567	16	sale	sale	NOUN
ftr-465	1567	17	of	of	ADP
ftr-465	1567	18	advertising	advertising	NOUN
ftr-465	1567	19	space	space	NOUN
ftr-465	1567	20	in	in	ADP
ftr-465	1567	21	journals	journal	NOUN
ftr-465	1567	22	,	,	PUNCT
ftr-465	1567	23	and	and	CCONJ
ftr-465	1567	24	the	the	DET
ftr-465	1567	25	farming	farming	NOUN
ftr-465	1567	26	activities	activity	NOUN
ftr-465	1567	27	in	in	ADP
ftr-465	1567	28	st	st	PROPN
ftr-465	1567	29	.	.	PROPN
ftr-465	1567	30	joseph	joseph	PROPN
ftr-465	1567	31	farms	farm	NOUN
ftr-465	1567	32	are	be	AUX
ftr-465	1567	33	frequently	frequently	ADV
ftr-465	1567	34	conducted	conduct	VERB
ftr-465	1567	35	by	by	ADP
ftr-465	1567	36	taxable	taxable	ADJ
ftr-465	1567	37	entities	entity	NOUN
ftr-465	1567	38	and	and	CCONJ
ftr-465	1567	39	are	be	AUX
ftr-465	1567	40	not	not	PART
ftr-465	1567	41	traditionally	traditionally	ADV
ftr-465	1567	42	considered	consider	VERB
ftr-465	1567	43	charitable	charitable	ADJ
ftr-465	1567	44	work	work	NOUN
ftr-465	1567	45	,	,	PUNCT
ftr-465	1567	46	but	but	CCONJ
ftr-465	1567	47	there	there	PRON
ftr-465	1567	48	is	be	VERB
ftr-465	1567	49	no	no	DET
ftr-465	1567	50	avoiding	avoid	VERB
ftr-465	1567	51	"	"	PUNCT
ftr-465	1567	52	...	...	PUNCT
ftr-465	1567	53	the	the	DET
ftr-465	1567	54	explicit	explicit	ADJ
ftr-465	1567	55	case	case	NOUN
ftr-465	1567	56	-	-	PUNCT
ftr-465	1567	57	by	by	ADP
ftr-465	1567	58	-	-	PUNCT
ftr-465	1567	59	case	case	NOUN
ftr-465	1567	60	requirement	requirement	NOUN
ftr-465	1567	61	articulated	articulate	VERB
ftr-465	1567	62	in	in	ADP
ftr-465	1567	63	treas	treas	PROPN
ftr-465	1567	64	.	.	PUNCT
ftr-465	1568	1	reg	reg	NOUN
ftr-465	1568	2	.	.	PUNCT
ftr-465	1569	1	1.513	1.513	NUM
ftr-465	1569	2	-	-	SYM
ftr-465	1569	3	1(d)(2	1(d)(2	NUM
ftr-465	1569	4	)	)	PUNCT
ftr-465	1569	5	...	...	PUNCT
ftr-465	1570	1	6	6	X
ftr-465	1570	2	.	.	X
ftr-465	1570	3	identifying	identify	VERB
ftr-465	1570	4	unrelated	unrelated	ADJ
ftr-465	1570	5	businesses	business	NOUN
ftr-465	1570	6	by	by	ADP
ftr-465	1570	7	the	the	DET
ftr-465	1570	8	potential	potential	NOUN
ftr-465	1570	9	for	for	ADP
ftr-465	1570	10	competition	competition	NOUN
ftr-465	1570	11	with	with	ADP
ftr-465	1570	12	taxable	taxable	ADJ
ftr-465	1570	13	entities.-in	entities.-in	NOUN
ftr-465	1570	14	national	national	ADJ
ftr-465	1570	15	water	water	NOUN
ftr-465	1570	16	well	well	ADV
ftr-465	1570	17	ass'n	ass'n	PROPN
ftr-465	1570	18	v.	v.	CCONJ
ftr-465	1570	19	commissioner,255	commissioner,255	PROPN
ftr-465	1570	20	the	the	DET
ftr-465	1570	21	tax	tax	NOUN
ftr-465	1570	22	court	court	NOUN
ftr-465	1570	23	stated	state	VERB
ftr-465	1570	24	:	:	PUNCT
ftr-465	1570	25	248	248	NUM
ftr-465	1570	26	.	.	X
ftr-465	1570	27	494	494	NUM
ftr-465	1570	28	f.	f.	PROPN
ftr-465	1570	29	supp	supp	PROPN
ftr-465	1570	30	.	.	PUNCT
ftr-465	1571	1	85	85	NUM
ftr-465	1571	2	(	(	PUNCT
ftr-465	1571	3	wv.d	wv.d	X
ftr-465	1571	4	.	.	PUNCT
ftr-465	1572	1	mo	mo	PROPN
ftr-465	1572	2	.	.	PROPN
ftr-465	1572	3	1980	1980	NUM
ftr-465	1572	4	)	)	PUNCT
ftr-465	1572	5	.	.	PUNCT
ftr-465	1573	1	249	249	NUM
ftr-465	1573	2	.	.	PUNCT
ftr-465	1574	1	i	i	PRON
ftr-465	1574	2	d.	d.	PROPN
ftr-465	1574	3	at	at	ADP
ftr-465	1574	4	93	93	NUM
ftr-465	1574	5	.	.	PUNCT
ftr-465	1575	1	250	250	NUM
ftr-465	1575	2	.	.	PUNCT
ftr-465	1576	1	i	i	PRON
ftr-465	1576	2	d.	d.	PROPN
ftr-465	1576	3	at	at	ADP
ftr-465	1576	4	90	90	NUM
ftr-465	1576	5	.	.	PUNCT
ftr-465	1576	6	251	251	NUM
ftr-465	1576	7	.	.	PUNCT
ftr-465	1577	1	hi	hi	ADJ
ftr-465	1577	2	-	-	PUNCT
ftr-465	1577	3	plains	plain	NOUN
ftr-465	1577	4	hosp	hosp	NOUN
ftr-465	1577	5	.	.	PUNCT
ftr-465	1578	1	v.	v.	PROPN
ftr-465	1578	2	united	united	PROPN
ftr-465	1578	3	states	states	PROPN
ftr-465	1578	4	,	,	PUNCT
ftr-465	1578	5	670	670	NUM
ftr-465	1578	6	f.2d	f.2d	ADP
ftr-465	1578	7	528	528	NUM
ftr-465	1578	8	.	.	PUNCT
ftr-465	1579	1	531	531	NUM
ftr-465	1579	2	(	(	PUNCT
ftr-465	1579	3	5th	5th	ADJ
ftr-465	1579	4	cir	cir	NOUN
ftr-465	1579	5	.	.	PROPN
ftr-465	1579	6	1989	1989	NUM
ftr-465	1579	7	)	)	PUNCT
ftr-465	1579	8	.	.	PUNCT
ftr-465	1580	1	252	252	NUM
ftr-465	1580	2	.	.	PUNCT
ftr-465	1581	1	i	i	PRON
ftr-465	1581	2	d.	d.	PROPN
ftr-465	1581	3	at	at	ADP
ftr-465	1581	4	532	532	NUM
ftr-465	1581	5	.	.	PUNCT
ftr-465	1581	6	253	253	NUM
ftr-465	1581	7	.	.	PUNCT
ftr-465	1582	1	united	united	PROPN
ftr-465	1582	2	states	states	PROPN
ftr-465	1582	3	v.	v.	PROPN
ftr-465	1582	4	american	american	PROPN
ftr-465	1582	5	college	college	PROPN
ftr-465	1582	6	of	of	ADP
ftr-465	1582	7	physicians	physician	NOUN
ftr-465	1582	8	,	,	PUNCT
ftr-465	1582	9	475	475	NUM
ftr-465	1582	10	u.s	u.s	PROPN
ftr-465	1582	11	.	.	PROPN
ftr-465	1582	12	834	834	NUM
ftr-465	1582	13	,	,	PUNCT
ftr-465	1582	14	84547	84547	NUM
ftr-465	1582	15	(	(	PUNCT
ftr-465	1582	16	1986	1986	NUM
ftr-465	1582	17	)	)	PUNCT
ftr-465	1582	18	;	;	PUNCT
ftr-465	1582	19	hi	hi	NOUN
ftr-465	1582	20	-	-	NOUN
ftr-465	1582	21	plains	plain	NOUN
ftr-465	1582	22	,	,	PUNCT
ftr-465	1582	23	670	670	NUM
ftr-465	1582	24	f.2d	f.2d	X
ftr-465	1582	25	at	at	ADP
ftr-465	1582	26	532	532	NUM
ftr-465	1582	27	.	.	PUNCT
ftr-465	1582	28	254	254	NUM
ftr-465	1582	29	.	.	PUNCT
ftr-465	1583	1	american	american	PROPN
ftr-465	1583	2	college	college	PROPN
ftr-465	1583	3	,	,	PUNCT
ftr-465	1583	4	475	475	NUM
ftr-465	1583	5	u.s	u.s	PROPN
ftr-465	1583	6	.	.	PROPN
ftr-465	1583	7	at	at	ADP
ftr-465	1583	8	844	844	NUM
ftr-465	1583	9	.	.	PUNCT
ftr-465	1583	10	255	255	NUM
ftr-465	1583	11	.	.	PUNCT
ftr-465	1584	1	national	national	ADJ
ftr-465	1584	2	water	water	PROPN
ftr-465	1584	3	well	well	ADV
ftr-465	1584	4	ass'n	ass'n	PROPN
ftr-465	1584	5	v.	v.	PROPN
ftr-465	1584	6	commissioner	commissioner	NOUN
ftr-465	1584	7	,	,	PUNCT
ftr-465	1584	8	92	92	NUM
ftr-465	1584	9	t.c	t.c	NOUN
ftr-465	1584	10	.	.	PROPN
ftr-465	1584	11	75	75	NUM
ftr-465	1584	12	(	(	PUNCT
ftr-465	1584	13	1989	1989	NUM
ftr-465	1584	14	)	)	PUNCT
ftr-465	1584	15	.	.	PUNCT
ftr-465	1585	1	19961	19961	NUM
ftr-465	1585	2	florida	florida	PROPN
ftr-465	1585	3	tax	tax	NOUN
ftr-465	1585	4	review	review	NOUN
ftr-465	1585	5	in	in	ADP
ftr-465	1585	6	its	its	PRON
ftr-465	1585	7	trade	trade	NOUN
ftr-465	1585	8	or	or	CCONJ
ftr-465	1585	9	business	business	NOUN
ftr-465	1585	10	determination	determination	NOUN
ftr-465	1585	11	,	,	PUNCT
ftr-465	1585	12	the	the	DET
ftr-465	1585	13	supreme	supreme	PROPN
ftr-465	1585	14	court	court	PROPN
ftr-465	1585	15	also	also	ADV
ftr-465	1585	16	pointed	point	VERB
ftr-465	1585	17	out	out	ADP
ftr-465	1585	18	that	that	SCONJ
ftr-465	1585	19	the	the	DET
ftr-465	1585	20	income	income	NOUN
ftr-465	1585	21	from	from	ADP
ftr-465	1585	22	the	the	DET
ftr-465	1585	23	insurance	insurance	NOUN
ftr-465	1585	24	program	program	NOUN
ftr-465	1585	25	constituted	constitute	VERB
ftr-465	1585	26	ubti	ubti	NOUN
ftr-465	1586	1	[	[	PUNCT
ftr-465	1586	2	unrelated	unrelated	ADJ
ftr-465	1586	3	business	business	NOUN
ftr-465	1586	4	taxable	taxable	ADJ
ftr-465	1586	5	income	income	NOUN
ftr-465	1586	6	-	-	PUNCT
ftr-465	1586	7	ed	ed	NOUN
ftr-465	1586	8	.	.	PUNCT
ftr-465	1586	9	]	]	PUNCT
ftr-465	1587	1	because	because	SCONJ
ftr-465	1587	2	the	the	DET
ftr-465	1587	3	taxpayer	taxpayer	NOUN
ftr-465	1587	4	unfairly	unfairly	ADV
ftr-465	1587	5	competed	compete	VERB
ftr-465	1587	6	with	with	ADP
ftr-465	1587	7	other	other	ADJ
ftr-465	1587	8	insurance	insurance	NOUN
ftr-465	1587	9	companies	company	NOUN
ftr-465	1587	10	.	.	PUNCT
ftr-465	1588	1	united	united	PROPN
ftr-465	1588	2	states	states	PROPN
ftr-465	1588	3	v.	v.	ADP
ftr-465	1588	4	american	american	PROPN
ftr-465	1588	5	bar	bar	PROPN
ftr-465	1588	6	endowment	endowment	NOUN
ftr-465	1588	7	,	,	PUNCT
ftr-465	1588	8	supra	supra	PROPN
ftr-465	1588	9	,	,	PUNCT
ftr-465	1588	10	477	477	NUM
ftr-465	1588	11	u.s	u.s	PROPN
ftr-465	1588	12	.	.	PROPN
ftr-465	1588	13	114	114	NUM
ftr-465	1588	14	....	....	PUNCT
ftr-465	1589	1	the	the	DET
ftr-465	1589	2	supreme	supreme	PROPN
ftr-465	1589	3	court	court	PROPN
ftr-465	1589	4	held	hold	VERB
ftr-465	1589	5	that	that	SCONJ
ftr-465	1589	6	the	the	DET
ftr-465	1589	7	facts	fact	NOUN
ftr-465	1589	8	in	in	ADP
ftr-465	1589	9	the	the	DET
ftr-465	1589	10	case	case	NOUN
ftr-465	1589	11	represented	represent	VERB
ftr-465	1589	12	'	'	PUNCT
ftr-465	1589	13	precisely	precisely	ADV
ftr-465	1589	14	the	the	DET
ftr-465	1589	15	sort	sort	NOUN
ftr-465	1589	16	of	of	ADP
ftr-465	1589	17	unfair	unfair	ADJ
ftr-465	1589	18	competition	competition	NOUN
ftr-465	1589	19	that	that	PRON
ftr-465	1589	20	congress	congress	PROPN
ftr-465	1589	21	intended	intend	VERB
ftr-465	1589	22	to	to	PART
ftr-465	1589	23	prevent	prevent	VERB
ftr-465	1589	24	'	'	PUNCT
ftr-465	1589	25	since	since	SCONJ
ftr-465	1589	26	private	private	ADJ
ftr-465	1589	27	commercial	commercial	ADJ
ftr-465	1589	28	entities	entity	NOUN
ftr-465	1589	29	could	could	AUX
ftr-465	1589	30	have	have	AUX
ftr-465	1589	31	provided	provide	VERB
ftr-465	1589	32	the	the	DET
ftr-465	1589	33	same	same	ADJ
ftr-465	1589	34	services	service	NOUN
ftr-465	1589	35	for	for	ADP
ftr-465	1589	36	the	the	DET
ftr-465	1589	37	insurance	insurance	NOUN
ftr-465	1589	38	program	program	NOUN
ftr-465	1589	39	that	that	PRON
ftr-465	1589	40	were	be	AUX
ftr-465	1589	41	provided	provide	VERB
ftr-465	1589	42	by	by	ADP
ftr-465	1589	43	the	the	DET
ftr-465	1589	44	taxpayer	taxpayer	NOUN
ftr-465	1589	45	.	.	PUNCT
ftr-465	1590	1	477	477	NUM
ftr-465	1591	1	u.s	u.s	PROPN
ftr-465	1591	2	.	.	PROPN
ftr-465	1591	3	at	at	ADP
ftr-465	1591	4	114.256	114.256	NUM
ftr-465	1591	5	the	the	DET
ftr-465	1591	6	difficulty	difficulty	NOUN
ftr-465	1591	7	with	with	ADP
ftr-465	1591	8	the	the	DET
ftr-465	1591	9	tax	tax	NOUN
ftr-465	1591	10	court	court	NOUN
ftr-465	1591	11	observation	observation	NOUN
ftr-465	1591	12	is	be	AUX
ftr-465	1591	13	that	that	SCONJ
ftr-465	1591	14	the	the	DET
ftr-465	1591	15	supreme	supreme	PROPN
ftr-465	1591	16	court	court	PROPN
ftr-465	1591	17	in	in	ADP
ftr-465	1591	18	american	american	PROPN
ftr-465	1591	19	bar	bar	PROPN
ftr-465	1591	20	endowment	endowment	NOUN
ftr-465	1591	21	(	(	PUNCT
ftr-465	1591	22	abe	abe	PROPN
ftr-465	1591	23	)	)	PUNCT
ftr-465	1591	24	did	do	AUX
ftr-465	1591	25	not	not	PART
ftr-465	1591	26	have	have	VERB
ftr-465	1591	27	before	before	ADP
ftr-465	1591	28	it	it	PRON
ftr-465	1591	29	the	the	DET
ftr-465	1591	30	issue	issue	NOUN
ftr-465	1591	31	of	of	ADP
ftr-465	1591	32	whether	whether	SCONJ
ftr-465	1591	33	a	a	DET
ftr-465	1591	34	trade	trade	NOUN
ftr-465	1591	35	or	or	CCONJ
ftr-465	1591	36	business	business	NOUN
ftr-465	1591	37	was	be	AUX
ftr-465	1591	38	related	relate	VERB
ftr-465	1591	39	or	or	CCONJ
ftr-465	1591	40	unrelated	unrelated	ADJ
ftr-465	1591	41	to	to	ADP
ftr-465	1591	42	the	the	DET
ftr-465	1591	43	accomplishment	accomplishment	NOUN
ftr-465	1591	44	of	of	ADP
ftr-465	1591	45	the	the	DET
ftr-465	1591	46	exempt	exempt	ADJ
ftr-465	1591	47	purposes	purpose	NOUN
ftr-465	1591	48	of	of	ADP
ftr-465	1591	49	abe	abe	PROPN
ftr-465	1591	50	.	.	PUNCT
ftr-465	1592	1	the	the	DET
ftr-465	1592	2	parties	party	NOUN
ftr-465	1592	3	in	in	ADP
ftr-465	1592	4	the	the	DET
ftr-465	1592	5	case	case	NOUN
ftr-465	1592	6	stipulated	stipulate	VERB
ftr-465	1592	7	that	that	SCONJ
ftr-465	1592	8	the	the	DET
ftr-465	1592	9	activity	activity	NOUN
ftr-465	1592	10	was	be	AUX
ftr-465	1592	11	unrelated	unrelated	ADJ
ftr-465	1592	12	.	.	PUNCT
ftr-465	1593	1	rather	rather	ADV
ftr-465	1593	2	,	,	PUNCT
ftr-465	1593	3	the	the	DET
ftr-465	1593	4	issue	issue	NOUN
ftr-465	1593	5	before	before	SCONJ
ftr-465	1593	6	the	the	DET
ftr-465	1593	7	court	court	NOUN
ftr-465	1593	8	was	be	AUX
ftr-465	1593	9	whether	whether	SCONJ
ftr-465	1593	10	the	the	DET
ftr-465	1593	11	activity	activity	NOUN
ftr-465	1593	12	was	be	AUX
ftr-465	1593	13	a	a	DET
ftr-465	1593	14	business	business	NOUN
ftr-465	1593	15	or	or	CCONJ
ftr-465	1593	16	a	a	DET
ftr-465	1593	17	fund	fund	NOUN
ftr-465	1593	18	-	-	PUNCT
ftr-465	1593	19	raiser	raiser	NOUN
ftr-465	1593	20	.	.	PUNCT
ftr-465	1594	1	the	the	DET
ftr-465	1594	2	insurance	insurance	NOUN
ftr-465	1594	3	program	program	NOUN
ftr-465	1594	4	's	's	PART
ftr-465	1594	5	potential	potential	NOUN
ftr-465	1594	6	for	for	ADP
ftr-465	1594	7	unfair	unfair	ADJ
ftr-465	1594	8	competition	competition	NOUN
ftr-465	1594	9	with	with	ADP
ftr-465	1594	10	taxable	taxable	ADJ
ftr-465	1594	11	entities	entity	NOUN
ftr-465	1594	12	led	lead	VERB
ftr-465	1594	13	the	the	DET
ftr-465	1594	14	supreme	supreme	PROPN
ftr-465	1594	15	court	court	PROPN
ftr-465	1594	16	to	to	ADP
ftr-465	1594	17	the	the	DET
ftr-465	1594	18	conclusion	conclusion	NOUN
ftr-465	1594	19	that	that	SCONJ
ftr-465	1594	20	the	the	DET
ftr-465	1594	21	activity	activity	NOUN
ftr-465	1594	22	was	be	AUX
ftr-465	1594	23	a	a	DET
ftr-465	1594	24	trade	trade	NOUN
ftr-465	1594	25	or	or	CCONJ
ftr-465	1594	26	business	business	NOUN
ftr-465	1594	27	and	and	CCONJ
ftr-465	1594	28	thus	thus	ADV
ftr-465	1594	29	,	,	PUNCT
ftr-465	1594	30	being	be	AUX
ftr-465	1594	31	unrelated	unrelated	ADJ
ftr-465	1594	32	by	by	ADP
ftr-465	1594	33	stipulation	stipulation	NOUN
ftr-465	1594	34	,	,	PUNCT
ftr-465	1594	35	was	be	AUX
ftr-465	1594	36	"	"	PUNCT
ftr-465	1594	37	precisely	precisely	ADV
ftr-465	1594	38	the	the	DET
ftr-465	1594	39	sort	sort	NOUN
ftr-465	1594	40	of	of	ADP
ftr-465	1594	41	unfair	unfair	ADJ
ftr-465	1594	42	competition	competition	NOUN
ftr-465	1594	43	that	that	PRON
ftr-465	1594	44	congress	congress	PROPN
ftr-465	1594	45	intended	intend	VERB
ftr-465	1594	46	to	to	PART
ftr-465	1594	47	prevent	prevent	VERB
ftr-465	1594	48	.	.	PUNCT
ftr-465	1594	49	''	''	PUNCT
ftr-465	1595	1	257	257	NUM
ftr-465	1595	2	the	the	DET
ftr-465	1595	3	supreme	supreme	PROPN
ftr-465	1595	4	court	court	PROPN
ftr-465	1595	5	did	do	AUX
ftr-465	1595	6	not	not	PART
ftr-465	1595	7	conclude	conclude	VERB
ftr-465	1595	8	that	that	SCONJ
ftr-465	1595	9	the	the	DET
ftr-465	1595	10	insurance	insurance	NOUN
ftr-465	1595	11	program	program	NOUN
ftr-465	1595	12	was	be	AUX
ftr-465	1595	13	unrelated	unrelated	ADJ
ftr-465	1595	14	as	as	SCONJ
ftr-465	1595	15	opposed	oppose	VERB
ftr-465	1595	16	to	to	PART
ftr-465	1595	17	related	relate	VERB
ftr-465	1595	18	because	because	SCONJ
ftr-465	1595	19	of	of	ADP
ftr-465	1595	20	the	the	DET
ftr-465	1595	21	potential	potential	NOUN
ftr-465	1595	22	for	for	ADP
ftr-465	1595	23	competition	competition	NOUN
ftr-465	1595	24	.	.	PUNCT
ftr-465	1596	1	the	the	DET
ftr-465	1596	2	supreme	supreme	PROPN
ftr-465	1596	3	court	court	PROPN
ftr-465	1596	4	,	,	PUNCT
ftr-465	1596	5	in	in	ADP
ftr-465	1596	6	fact	fact	NOUN
ftr-465	1596	7	,	,	PUNCT
ftr-465	1596	8	overstated	overstate	VERB
ftr-465	1596	9	the	the	DET
ftr-465	1596	10	case	case	NOUN
ftr-465	1596	11	with	with	ADP
ftr-465	1596	12	its	its	PRON
ftr-465	1596	13	observation	observation	NOUN
ftr-465	1596	14	that	that	SCONJ
ftr-465	1596	15	"	"	PUNCT
ftr-465	1596	16	[	[	X
ftr-465	1596	17	t]he	t]he	ADV
ftr-465	1596	18	undisputed	undisputed	ADJ
ftr-465	1596	19	purpose	purpose	NOUN
ftr-465	1596	20	of	of	ADP
ftr-465	1596	21	the	the	DET
ftr-465	1596	22	unrelated	unrelated	ADJ
ftr-465	1596	23	business	business	NOUN
ftr-465	1596	24	income	income	NOUN
ftr-465	1596	25	tax	tax	NOUN
ftr-465	1596	26	was	be	AUX
ftr-465	1596	27	to	to	PART
ftr-465	1596	28	prevent	prevent	VERB
ftr-465	1596	29	tax	tax	NOUN
ftr-465	1596	30	-	-	PUNCT
ftr-465	1596	31	exempt	exempt	ADJ
ftr-465	1596	32	organizations	organization	NOUN
ftr-465	1596	33	from	from	ADP
ftr-465	1596	34	competing	compete	VERB
ftr-465	1596	35	unfairly	unfairly	ADV
ftr-465	1596	36	with	with	ADP
ftr-465	1596	37	businesses	business	NOUN
ftr-465	1596	38	whose	whose	DET
ftr-465	1596	39	earnings	earning	NOUN
ftr-465	1596	40	were	be	AUX
ftr-465	1596	41	taxed	tax	VERB
ftr-465	1596	42	.	.	PUNCT
ftr-465	1596	43	"	"	PUNCT
ftr-465	1597	1	8	8	NUM
ftr-465	1597	2	while	while	SCONJ
ftr-465	1597	3	the	the	DET
ftr-465	1597	4	adoption	adoption	NOUN
ftr-465	1597	5	of	of	ADP
ftr-465	1597	6	the	the	DET
ftr-465	1597	7	tax	tax	NOUN
ftr-465	1597	8	and	and	CCONJ
ftr-465	1597	9	unrelated	unrelated	ADJ
ftr-465	1597	10	businesses	business	NOUN
ftr-465	1597	11	of	of	ADP
ftr-465	1597	12	exempt	exempt	ADJ
ftr-465	1597	13	organizations	organization	NOUN
ftr-465	1597	14	clearly	clearly	ADV
ftr-465	1597	15	expressed	express	VERB
ftr-465	1597	16	a	a	DET
ftr-465	1597	17	congressional	congressional	ADJ
ftr-465	1597	18	concern	concern	NOUN
ftr-465	1597	19	about	about	ADP
ftr-465	1597	20	the	the	DET
ftr-465	1597	21	potential	potential	NOUN
ftr-465	1597	22	for	for	ADP
ftr-465	1597	23	unfair	unfair	ADJ
ftr-465	1597	24	competition	competition	NOUN
ftr-465	1597	25	between	between	ADP
ftr-465	1597	26	an	an	DET
ftr-465	1597	27	unrelated	unrelated	ADJ
ftr-465	1597	28	business	business	NOUN
ftr-465	1597	29	and	and	CCONJ
ftr-465	1597	30	its	its	PRON
ftr-465	1597	31	taxable	taxable	ADJ
ftr-465	1597	32	counterpart	counterpart	NOUN
ftr-465	1597	33	,	,	PUNCT
ftr-465	1597	34	congress	congress	PROPN
ftr-465	1597	35	never	never	ADV
ftr-465	1597	36	intended	intend	VERB
ftr-465	1597	37	the	the	DET
ftr-465	1597	38	potential	potential	NOUN
ftr-465	1597	39	for	for	SCONJ
ftr-465	1597	40	competition	competition	NOUN
ftr-465	1597	41	to	to	PART
ftr-465	1597	42	serve	serve	VERB
ftr-465	1597	43	as	as	ADP
ftr-465	1597	44	a	a	DET
ftr-465	1597	45	guidepost	guidepost	NOUN
ftr-465	1597	46	to	to	PART
ftr-465	1597	47	differentiate	differentiate	VERB
ftr-465	1597	48	unrelated	unrelated	ADJ
ftr-465	1597	49	from	from	ADP
ftr-465	1597	50	related	related	ADJ
ftr-465	1597	51	trade	trade	NOUN
ftr-465	1597	52	or	or	CCONJ
ftr-465	1597	53	business	business	NOUN
ftr-465	1597	54	.	.	PUNCT
ftr-465	1598	1	a	a	DET
ftr-465	1598	2	business	business	NOUN
ftr-465	1598	3	activity	activity	NOUN
ftr-465	1598	4	furthering	further	VERB
ftr-465	1598	5	the	the	DET
ftr-465	1598	6	exempt	exempt	ADJ
ftr-465	1598	7	purposes	purpose	NOUN
ftr-465	1598	8	of	of	ADP
ftr-465	1598	9	the	the	DET
ftr-465	1598	10	organization	organization	NOUN
ftr-465	1598	11	is	be	AUX
ftr-465	1598	12	still	still	ADV
ftr-465	1598	13	able	able	ADJ
ftr-465	1598	14	to	to	PART
ftr-465	1598	15	compete	compete	VERB
ftr-465	1598	16	,	,	PUNCT
ftr-465	1598	17	fairly	fairly	ADV
ftr-465	1598	18	or	or	CCONJ
ftr-465	1598	19	unfairly	unfairly	ADV
ftr-465	1598	20	,	,	PUNCT
ftr-465	1598	21	with	with	ADP
ftr-465	1598	22	its	its	PRON
ftr-465	1598	23	taxable	taxable	ADJ
ftr-465	1598	24	counterparts	counterpart	NOUN
ftr-465	1598	25	without	without	ADP
ftr-465	1598	26	itself	itself	PRON
ftr-465	1598	27	paying	pay	VERB
ftr-465	1598	28	tax	tax	NOUN
ftr-465	1598	29	.	.	PUNCT
ftr-465	1599	1	as	as	SCONJ
ftr-465	1599	2	noted	note	VERB
ftr-465	1599	3	by	by	ADP
ftr-465	1599	4	the	the	DET
ftr-465	1599	5	court	court	NOUN
ftr-465	1599	6	in	in	ADP
ftr-465	1599	7	midwest	midwest	PROPN
ftr-465	1599	8	research	research	PROPN
ftr-465	1599	9	institute	institute	PROPN
ftr-465	1599	10	v.	v.	PROPN
ftr-465	1599	11	united	united	PROPN
ftr-465	1599	12	states	states	PROPN
ftr-465	1599	13	,	,	PUNCT
ftr-465	1599	14	"	"	PUNCT
ftr-465	1599	15	tax	tax	NOUN
ftr-465	1599	16	-	-	PUNCT
ftr-465	1599	17	exempt	exempt	ADJ
ftr-465	1599	18	organizations	organization	NOUN
ftr-465	1599	19	do	do	AUX
ftr-465	1599	20	enjoy	enjoy	VERB
ftr-465	1599	21	a	a	DET
ftr-465	1599	22	competitive	competitive	ADJ
ftr-465	1599	23	advantage	advantage	NOUN
ftr-465	1599	24	when	when	SCONJ
ftr-465	1599	25	providing	provide	VERB
ftr-465	1599	26	the	the	DET
ftr-465	1599	27	same	same	ADJ
ftr-465	1599	28	goods	good	NOUN
ftr-465	1599	29	and	and	CCONJ
ftr-465	1599	30	services	service	NOUN
ftr-465	1599	31	as	as	ADP
ftr-465	1599	32	ordinary	ordinary	ADJ
ftr-465	1599	33	businesses	business	NOUN
ftr-465	1599	34	....	....	PUNCT
ftr-465	1600	1	nonetheless	nonetheless	ADV
ftr-465	1600	2	,	,	PUNCT
ftr-465	1600	3	the	the	DET
ftr-465	1600	4	drafters	drafter	NOUN
ftr-465	1600	5	chose	choose	VERB
ftr-465	1600	6	to	to	PART
ftr-465	1600	7	tax	tax	VERB
ftr-465	1600	8	only	only	ADJ
ftr-465	1600	9	income	income	NOUN
ftr-465	1600	10	from	from	ADP
ftr-465	1600	11	businesses	business	NOUN
ftr-465	1600	12	256	256	NUM
ftr-465	1600	13	.	.	PUNCT
ftr-465	1601	1	i	i	PRON
ftr-465	1601	2	d.	d.	PROPN
ftr-465	1601	3	at	at	ADP
ftr-465	1601	4	90	90	NUM
ftr-465	1601	5	,	,	PUNCT
ftr-465	1601	6	91	91	NUM
ftr-465	1601	7	.	.	PUNCT
ftr-465	1602	1	257	257	NUM
ftr-465	1602	2	.	.	PUNCT
ftr-465	1603	1	i	i	PRON
ftr-465	1603	2	d.	d.	PROPN
ftr-465	1603	3	at	at	ADP
ftr-465	1603	4	91	91	NUM
ftr-465	1603	5	.	.	PUNCT
ftr-465	1604	1	258	258	NUM
ftr-465	1604	2	.	.	PUNCT
ftr-465	1605	1	american	american	PROPN
ftr-465	1605	2	bar	bar	PROPN
ftr-465	1605	3	endowment	endowment	NOUN
ftr-465	1605	4	,	,	PUNCT
ftr-465	1605	5	477	477	NUM
ftr-465	1605	6	u.s	u.s	PROPN
ftr-465	1605	7	.	.	PROPN
ftr-465	1605	8	at	at	ADP
ftr-465	1605	9	114	114	NUM
ftr-465	1605	10	.	.	PUNCT
ftr-465	1606	1	[	[	X
ftr-465	1606	2	vol	vol	NOUN
ftr-465	1606	3	.	.	PUNCT
ftr-465	1606	4	3:7	3:7	NUM
ftr-465	1606	5	unfair	unfair	ADJ
ftr-465	1606	6	business	business	NOUN
ftr-465	1606	7	competition	competition	NOUN
ftr-465	1606	8	that	that	PRON
ftr-465	1606	9	were	be	AUX
ftr-465	1606	10	not	not	PART
ftr-465	1606	11	'	'	PUNCT
ftr-465	1606	12	substantially	substantially	ADV
ftr-465	1606	13	related	relate	VERB
ftr-465	1606	14	'	'	PUNCT
ftr-465	1606	15	to	to	ADP
ftr-465	1606	16	the	the	DET
ftr-465	1606	17	exempt	exempt	ADJ
ftr-465	1606	18	purpose	purpose	NOUN
ftr-465	1606	19	of	of	ADP
ftr-465	1606	20	the	the	DET
ftr-465	1606	21	organization	organization	NOUN
ftr-465	1606	22	,	,	PUNCT
ftr-465	1606	23	not	not	PART
ftr-465	1606	24	all	all	DET
ftr-465	1606	25	income	income	NOUN
ftr-465	1606	26	from	from	ADP
ftr-465	1606	27	activities	activity	NOUN
ftr-465	1606	28	that	that	PRON
ftr-465	1606	29	competed	compete	VERB
ftr-465	1606	30	with	with	ADP
ftr-465	1606	31	private	private	ADJ
ftr-465	1606	32	industry	industry	NOUN
ftr-465	1606	33	.	.	PUNCT
ftr-465	1607	1	"	"	PUNCT
ftr-465	1607	2	'	'	PUNCT
ftr-465	1607	3	9	9	NUM
ftr-465	1607	4	c.	c.	NOUN
ftr-465	1607	5	is	be	AUX
ftr-465	1607	6	a	a	DET
ftr-465	1607	7	finding	finding	NOUN
ftr-465	1607	8	of	of	ADP
ftr-465	1607	9	unfair	unfair	ADJ
ftr-465	1607	10	competition	competition	NOUN
ftr-465	1607	11	a	a	DET
ftr-465	1607	12	prerequisite	prerequisite	NOUN
ftr-465	1607	13	to	to	ADP
ftr-465	1607	14	imposition	imposition	NOUN
ftr-465	1607	15	of	of	ADP
ftr-465	1607	16	the	the	DET
ftr-465	1607	17	tax	tax	NOUN
ftr-465	1607	18	?	?	PUNCT
ftr-465	1608	1	tax	tax	NOUN
ftr-465	1608	2	-	-	PUNCT
ftr-465	1608	3	exempt	exempt	ADJ
ftr-465	1608	4	organizations	organization	NOUN
ftr-465	1608	5	resisting	resist	VERB
ftr-465	1608	6	the	the	DET
ftr-465	1608	7	government	government	NOUN
ftr-465	1608	8	's	's	PART
ftr-465	1608	9	efforts	effort	NOUN
ftr-465	1608	10	to	to	PART
ftr-465	1608	11	collect	collect	VERB
ftr-465	1608	12	the	the	DET
ftr-465	1608	13	section	section	NOUN
ftr-465	1608	14	511	511	NUM
ftr-465	1608	15	tax	tax	NOUN
ftr-465	1608	16	on	on	ADP
ftr-465	1608	17	unrelated	unrelated	ADJ
ftr-465	1608	18	businesses	business	NOUN
ftr-465	1608	19	on	on	ADP
ftr-465	1608	20	occasion	occasion	NOUN
ftr-465	1608	21	have	have	AUX
ftr-465	1608	22	argued	argue	VERB
ftr-465	1608	23	that	that	SCONJ
ftr-465	1608	24	an	an	DET
ftr-465	1608	25	activity	activity	NOUN
ftr-465	1608	26	can	can	AUX
ftr-465	1608	27	not	not	PART
ftr-465	1608	28	be	be	AUX
ftr-465	1608	29	a	a	DET
ftr-465	1608	30	trade	trade	NOUN
ftr-465	1608	31	or	or	CCONJ
ftr-465	1608	32	business	business	NOUN
ftr-465	1608	33	unless	unless	SCONJ
ftr-465	1608	34	the	the	DET
ftr-465	1608	35	court	court	NOUN
ftr-465	1608	36	finds	find	VERB
ftr-465	1608	37	that	that	SCONJ
ftr-465	1608	38	the	the	DET
ftr-465	1608	39	activity	activity	NOUN
ftr-465	1608	40	competes	compete	VERB
ftr-465	1608	41	unfairly	unfairly	ADV
ftr-465	1608	42	with	with	ADP
ftr-465	1608	43	a	a	DET
ftr-465	1608	44	taxpaying	taxpaying	NOUN
ftr-465	1608	45	entity	entity	NOUN
ftr-465	1608	46	.	.	PUNCT
ftr-465	1608	47	'	'	PUNCT
ftr-465	1609	1	the	the	DET
ftr-465	1609	2	taxpayer	taxpayer	NOUN
ftr-465	1609	3	in	in	ADP
ftr-465	1609	4	louisiana	louisiana	PROPN
ftr-465	1609	5	credit	credit	PROPN
ftr-465	1609	6	union	union	PROPN
ftr-465	1609	7	league	league	PROPN
ftr-465	1609	8	v.	v.	PROPN
ftr-465	1609	9	united	united	PROPN
ftr-465	1609	10	states6	states6	PROPN
ftr-465	1609	11	'	'	PUNCT
ftr-465	1609	12	framed	frame	VERB
ftr-465	1609	13	the	the	DET
ftr-465	1609	14	issue	issue	NOUN
ftr-465	1609	15	more	more	ADV
ftr-465	1609	16	accurately	accurately	ADV
ftr-465	1609	17	.	.	PUNCT
ftr-465	1610	1	assuming	assume	VERB
ftr-465	1610	2	that	that	SCONJ
ftr-465	1610	3	the	the	DET
ftr-465	1610	4	activity	activity	NOUN
ftr-465	1610	5	in	in	ADP
ftr-465	1610	6	question	question	NOUN
ftr-465	1610	7	is	be	AUX
ftr-465	1610	8	a	a	DET
ftr-465	1610	9	trade	trade	NOUN
ftr-465	1610	10	or	or	CCONJ
ftr-465	1610	11	business	business	NOUN
ftr-465	1610	12	and	and	CCONJ
ftr-465	1610	13	is	be	AUX
ftr-465	1610	14	unrelated	unrelated	ADJ
ftr-465	1610	15	to	to	ADP
ftr-465	1610	16	the	the	DET
ftr-465	1610	17	fulfillment	fulfillment	NOUN
ftr-465	1610	18	of	of	ADP
ftr-465	1610	19	the	the	DET
ftr-465	1610	20	organization	organization	NOUN
ftr-465	1610	21	's	's	PART
ftr-465	1610	22	exempt	exempt	ADJ
ftr-465	1610	23	purpose	purpose	NOUN
ftr-465	1610	24	,	,	PUNCT
ftr-465	1610	25	is	be	AUX
ftr-465	1610	26	a	a	DET
ftr-465	1610	27	specific	specific	ADJ
ftr-465	1610	28	finding	finding	NOUN
ftr-465	1610	29	of	of	ADP
ftr-465	1610	30	unfair	unfair	ADJ
ftr-465	1610	31	competition	competition	NOUN
ftr-465	1610	32	with	with	ADP
ftr-465	1610	33	a	a	DET
ftr-465	1610	34	taxable	taxable	ADJ
ftr-465	1610	35	entity	entity	NOUN
ftr-465	1610	36	engaged	engage	VERB
ftr-465	1610	37	in	in	ADP
ftr-465	1610	38	a	a	DET
ftr-465	1610	39	similar	similar	ADJ
ftr-465	1610	40	activity	activity	NOUN
ftr-465	1610	41	nevertheless	nevertheless	ADV
ftr-465	1610	42	a	a	DET
ftr-465	1610	43	prerequisite	prerequisite	NOUN
ftr-465	1610	44	to	to	ADP
ftr-465	1610	45	imposition	imposition	NOUN
ftr-465	1610	46	of	of	ADP
ftr-465	1610	47	the	the	DET
ftr-465	1610	48	tax	tax	NOUN
ftr-465	1610	49	?	?	PUNCT
ftr-465	1611	1	2	2	NUM
ftr-465	1611	2	in	in	ADP
ftr-465	1611	3	all	all	DET
ftr-465	1611	4	cases	case	NOUN
ftr-465	1611	5	the	the	DET
ftr-465	1611	6	taxpayer	taxpayer	NOUN
ftr-465	1611	7	's	's	PART
ftr-465	1611	8	argument	argument	NOUN
ftr-465	1611	9	against	against	ADP
ftr-465	1611	10	taxation	taxation	NOUN
ftr-465	1611	11	under	under	ADP
ftr-465	1611	12	section	section	NOUN
ftr-465	1611	13	511	511	NUM
ftr-465	1611	14	has	have	AUX
ftr-465	1611	15	been	be	AUX
ftr-465	1611	16	based	base	VERB
ftr-465	1611	17	on	on	ADP
ftr-465	1611	18	an	an	DET
ftr-465	1611	19	expression	expression	NOUN
ftr-465	1611	20	of	of	ADP
ftr-465	1611	21	congressional	congressional	ADJ
ftr-465	1611	22	intent	intent	NOUN
ftr-465	1611	23	that	that	SCONJ
ftr-465	1611	24	one	one	NUM
ftr-465	1611	25	of	of	ADP
ftr-465	1611	26	the	the	DET
ftr-465	1611	27	purposes	purpose	NOUN
ftr-465	1611	28	of	of	ADP
ftr-465	1611	29	the	the	DET
ftr-465	1611	30	tax	tax	NOUN
ftr-465	1611	31	is	be	AUX
ftr-465	1611	32	to	to	PART
ftr-465	1611	33	prevent	prevent	VERB
ftr-465	1611	34	such	such	ADJ
ftr-465	1611	35	unfair	unfair	ADJ
ftr-465	1611	36	competition	competition	NOUN
ftr-465	1611	37	.	.	PUNCT
ftr-465	1612	1	notable	notable	ADJ
ftr-465	1612	2	among	among	ADP
ftr-465	1612	3	the	the	DET
ftr-465	1612	4	decisions	decision	NOUN
ftr-465	1612	5	in	in	ADP
ftr-465	1612	6	which	which	PRON
ftr-465	1612	7	the	the	DET
ftr-465	1612	8	taxpayer	taxpayer	NOUN
ftr-465	1612	9	lost	lose	VERB
ftr-465	1612	10	the	the	DET
ftr-465	1612	11	"	"	PUNCT
ftr-465	1612	12	no	no	DET
ftr-465	1612	13	competition	competition	NOUN
ftr-465	1612	14	/	/	SYM
ftr-465	1612	15	no	no	DET
ftr-465	1612	16	tax	tax	NOUN
ftr-465	1612	17	"	"	PUNCT
ftr-465	1612	18	argument	argument	NOUN
ftr-465	1612	19	are	be	AUX
ftr-465	1612	20	clarence	clarence	PROPN
ftr-465	1612	21	labelle	labelle	PROPN
ftr-465	1612	22	post	post	NOUN
ftr-465	1613	1	no	no	INTJ
ftr-465	1613	2	.	.	PROPN
ftr-465	1613	3	217	217	NUM
ftr-465	1613	4	,	,	PUNCT
ftr-465	1613	5	veterans	veteran	NOUN
ftr-465	1613	6	of	of	ADP
ftr-465	1613	7	foreign	foreign	ADJ
ftr-465	1613	8	wars	war	NOUN
ftr-465	1613	9	v.	v.	ADP
ftr-465	1613	10	united	united	PROPN
ftr-465	1613	11	states263	states263	PROPN
ftr-465	1613	12	and	and	CCONJ
ftr-465	1613	13	louisiana	louisiana	PROPN
ftr-465	1613	14	credit	credit	PROPN
ftr-465	1613	15	union	union	PROPN
ftr-465	1613	16	league	league	PROPN
ftr-465	1613	17	.	.	PUNCT
ftr-465	1614	1	in	in	ADP
ftr-465	1614	2	clarence	clarence	PROPN
ftr-465	1614	3	labelle	labelle	PROPN
ftr-465	1614	4	post	post	PROPN
ftr-465	1614	5	,	,	PUNCT
ftr-465	1614	6	the	the	DET
ftr-465	1614	7	eighth	eighth	ADJ
ftr-465	1614	8	circuit	circuit	NOUN
ftr-465	1614	9	held	hold	VERB
ftr-465	1614	10	that	that	SCONJ
ftr-465	1614	11	a	a	DET
ftr-465	1614	12	501(c)(4	501(c)(4	NOUN
ftr-465	1614	13	)	)	PUNCT
ftr-465	1614	14	organization	organization	NOUN
ftr-465	1614	15	could	could	AUX
ftr-465	1614	16	be	be	AUX
ftr-465	1614	17	taxed	tax	VERB
ftr-465	1614	18	on	on	ADP
ftr-465	1614	19	revenues	revenue	NOUN
ftr-465	1614	20	received	receive	VERB
ftr-465	1614	21	from	from	ADP
ftr-465	1614	22	the	the	DET
ftr-465	1614	23	operation	operation	NOUN
ftr-465	1614	24	of	of	ADP
ftr-465	1614	25	bingo	bingo	NOUN
ftr-465	1614	26	games	game	NOUN
ftr-465	1614	27	259	259	NUM
ftr-465	1614	28	.	.	PUNCT
ftr-465	1614	29	midwest	midwest	PROPN
ftr-465	1614	30	research	research	PROPN
ftr-465	1614	31	inst	inst	PROPN
ftr-465	1614	32	.	.	PUNCT
ftr-465	1615	1	v.	v.	PROPN
ftr-465	1615	2	united	united	PROPN
ftr-465	1615	3	states	states	PROPN
ftr-465	1615	4	.	.	PUNCT
ftr-465	1616	1	554	554	NUM
ftr-465	1616	2	f.	f.	PROPN
ftr-465	1616	3	supp	supp	PROPN
ftr-465	1616	4	.	.	PUNCT
ftr-465	1617	1	1379	1379	NUM
ftr-465	1617	2	,	,	PUNCT
ftr-465	1617	3	1383	1383	NUM
ftr-465	1617	4	-	-	SYM
ftr-465	1617	5	84	84	NUM
ftr-465	1617	6	(	(	PUNCT
ftr-465	1617	7	w.d	w.d	PROPN
ftr-465	1617	8	.	.	PROPN
ftr-465	1617	9	mo	mo	PROPN
ftr-465	1617	10	.	.	PROPN
ftr-465	1617	11	1983	1983	NUM
ftr-465	1617	12	)	)	PUNCT
ftr-465	1617	13	(	(	PUNCT
ftr-465	1617	14	citation	citation	NOUN
ftr-465	1617	15	omitted	omit	VERB
ftr-465	1617	16	)	)	PUNCT
ftr-465	1617	17	,	,	PUNCT
ftr-465	1617	18	affd	affd	PROPN
ftr-465	1617	19	,	,	PUNCT
ftr-465	1617	20	744	744	NUM
ftr-465	1617	21	f.2d	f.2d	NOUN
ftr-465	1617	22	635	635	NUM
ftr-465	1617	23	(	(	PUNCT
ftr-465	1617	24	8th	8th	ADJ
ftr-465	1617	25	cir	cir	NOUN
ftr-465	1617	26	.	.	PUNCT
ftr-465	1617	27	1984	1984	NUM
ftr-465	1617	28	)	)	PUNCT
ftr-465	1617	29	;	;	PUNCT
ftr-465	1617	30	see	see	VERB
ftr-465	1617	31	also	also	ADV
ftr-465	1617	32	the	the	DET
ftr-465	1617	33	macaroni	macaroni	NOUN
ftr-465	1617	34	monopoly	monopoly	NOUN
ftr-465	1617	35	,	,	PUNCT
ftr-465	1617	36	supra	supra	PROPN
ftr-465	1617	37	note	note	NOUN
ftr-465	1617	38	60	60	NUM
ftr-465	1617	39	,	,	PUNCT
ftr-465	1617	40	at	at	ADP
ftr-465	1617	41	1287	1287	NUM
ftr-465	1617	42	;	;	PUNCT
ftr-465	1617	43	h.r	h.r	PROPN
ftr-465	1617	44	.	.	PROPN
ftr-465	1617	45	rep	rep	PROPN
ftr-465	1617	46	.	.	PROPN
ftr-465	1617	47	no	no	INTJ
ftr-465	1617	48	.	.	NOUN
ftr-465	1618	1	413	413	NUM
ftr-465	1618	2	,	,	PUNCT
ftr-465	1618	3	supra	supra	NOUN
ftr-465	1618	4	note	note	NOUN
ftr-465	1618	5	102	102	NUM
ftr-465	1618	6	,	,	PUNCT
ftr-465	1618	7	reprinted	reprint	VERB
ftr-465	1618	8	in	in	ADP
ftr-465	1618	9	1969	1969	NUM
ftr-465	1618	10	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-465	1618	11	.	.	PUNCT
ftr-465	1619	1	at	at	ADP
ftr-465	1619	2	1695	1695	NUM
ftr-465	1619	3	(	(	PUNCT
ftr-465	1619	4	"	"	PUNCT
ftr-465	1619	5	your	your	PRON
ftr-465	1619	6	committee	committee	NOUN
ftr-465	1619	7	believes	believe	VERB
ftr-465	1619	8	that	that	SCONJ
ftr-465	1619	9	a	a	DET
ftr-465	1619	10	business	business	NOUN
ftr-465	1619	11	competing	compete	VERB
ftr-465	1619	12	with	with	ADP
ftr-465	1619	13	taxpaying	taxpaying	NOUN
ftr-465	1619	14	organizations	organization	NOUN
ftr-465	1619	15	should	should	AUX
ftr-465	1619	16	not	not	PART
ftr-465	1619	17	be	be	AUX
ftr-465	1619	18	granted	grant	VERB
ftr-465	1619	19	an	an	DET
ftr-465	1619	20	unfair	unfair	ADJ
ftr-465	1619	21	competitive	competitive	ADJ
ftr-465	1619	22	advantage	advantage	NOUN
ftr-465	1619	23	by	by	ADP
ftr-465	1619	24	operating	operate	VERB
ftr-465	1619	25	tax	tax	NOUN
ftr-465	1619	26	free	free	ADJ
ftr-465	1619	27	unless	unless	SCONJ
ftr-465	1619	28	the	the	DET
ftr-465	1619	29	business	business	NOUN
ftr-465	1619	30	contributes	contribute	VERB
ftr-465	1619	31	importantly	importantly	ADV
ftr-465	1619	32	to	to	ADP
ftr-465	1619	33	the	the	DET
ftr-465	1619	34	exempt	exempt	ADJ
ftr-465	1619	35	function	function	NOUN
ftr-465	1619	36	.	.	PUNCT
ftr-465	1619	37	"	"	PUNCT
ftr-465	1619	38	)	)	PUNCT
ftr-465	1619	39	.	.	PUNCT
ftr-465	1620	1	in	in	ADP
ftr-465	1620	2	the	the	DET
ftr-465	1620	3	case	case	NOUN
ftr-465	1620	4	of	of	ADP
ftr-465	1620	5	trade	trade	NOUN
ftr-465	1620	6	associations	association	NOUN
ftr-465	1620	7	,	,	PUNCT
ftr-465	1620	8	tax	tax	NOUN
ftr-465	1620	9	exempt	exempt	ADJ
ftr-465	1620	10	under	under	ADP
ftr-465	1620	11	irc	irc	PROPN
ftr-465	1620	12	§	§	PROPN
ftr-465	1620	13	501(c)(6	501(c)(6	NUM
ftr-465	1620	14	)	)	PUNCT
ftr-465	1620	15	their	their	PRON
ftr-465	1620	16	activities	activity	NOUN
ftr-465	1620	17	further	far	ADV
ftr-465	1620	18	a	a	DET
ftr-465	1620	19	common	common	ADJ
ftr-465	1620	20	business	business	NOUN
ftr-465	1620	21	interest	interest	NOUN
ftr-465	1620	22	rather	rather	ADV
ftr-465	1620	23	than	than	ADP
ftr-465	1620	24	the	the	DET
ftr-465	1620	25	members	member	NOUN
ftr-465	1620	26	in	in	ADP
ftr-465	1620	27	their	their	PRON
ftr-465	1620	28	individual	individual	ADJ
ftr-465	1620	29	capacities	capacity	NOUN
ftr-465	1620	30	;	;	PUNCT
ftr-465	1620	31	the	the	DET
ftr-465	1620	32	government	government	NOUN
ftr-465	1620	33	has	have	AUX
ftr-465	1620	34	argued	argue	VERB
ftr-465	1620	35	that	that	SCONJ
ftr-465	1620	36	the	the	DET
ftr-465	1620	37	fact	fact	NOUN
ftr-465	1620	38	that	that	SCONJ
ftr-465	1620	39	the	the	DET
ftr-465	1620	40	activity	activity	NOUN
ftr-465	1620	41	competes	compete	VERB
ftr-465	1620	42	with	with	ADP
ftr-465	1620	43	those	those	PRON
ftr-465	1620	44	of	of	ADP
ftr-465	1620	45	taxable	taxable	ADJ
ftr-465	1620	46	entities	entity	NOUN
ftr-465	1620	47	demonstrates	demonstrate	VERB
ftr-465	1620	48	that	that	SCONJ
ftr-465	1620	49	the	the	DET
ftr-465	1620	50	activity	activity	NOUN
ftr-465	1620	51	is	be	AUX
ftr-465	1620	52	not	not	PART
ftr-465	1620	53	unique	unique	ADJ
ftr-465	1620	54	to	to	ADP
ftr-465	1620	55	the	the	DET
ftr-465	1620	56	organization	organization	NOUN
ftr-465	1620	57	's	's	PART
ftr-465	1620	58	exempt	exempt	ADJ
ftr-465	1620	59	purpose	purpose	NOUN
ftr-465	1620	60	and	and	CCONJ
ftr-465	1620	61	therefore	therefore	ADV
ftr-465	1620	62	does	do	AUX
ftr-465	1620	63	not	not	PART
ftr-465	1620	64	contribute	contribute	VERB
ftr-465	1620	65	importantly	importantly	ADV
ftr-465	1620	66	to	to	ADP
ftr-465	1620	67	it	it	PRON
ftr-465	1620	68	.	.	PUNCT
ftr-465	1621	1	see	see	VERB
ftr-465	1621	2	texas	texas	PROPN
ftr-465	1621	3	apartment	apartment	NOUN
ftr-465	1621	4	ass'n	ass'n	PROPN
ftr-465	1621	5	v.	v.	PROPN
ftr-465	1621	6	united	united	PROPN
ftr-465	1621	7	states	states	PROPN
ftr-465	1621	8	,	,	PUNCT
ftr-465	1621	9	869	869	NUM
ftr-465	1621	10	f.2d	f.2d	PROPN
ftr-465	1621	11	884	884	NUM
ftr-465	1621	12	.	.	PUNCT
ftr-465	1621	13	887	887	NUM
ftr-465	1621	14	-	-	SYM
ftr-465	1621	15	89	89	NUM
ftr-465	1621	16	(	(	PUNCT
ftr-465	1621	17	5th	5th	ADJ
ftr-465	1621	18	cir	cir	NOUN
ftr-465	1621	19	.	.	PROPN
ftr-465	1621	20	1989	1989	NUM
ftr-465	1621	21	)	)	PUNCT
ftr-465	1621	22	(	(	PUNCT
ftr-465	1621	23	in	in	ADP
ftr-465	1621	24	which	which	PRON
ftr-465	1621	25	the	the	DET
ftr-465	1621	26	government	government	NOUN
ftr-465	1621	27	lost	lose	VERB
ftr-465	1621	28	this	this	DET
ftr-465	1621	29	argument	argument	NOUN
ftr-465	1621	30	because	because	SCONJ
ftr-465	1621	31	the	the	DET
ftr-465	1621	32	court	court	NOUN
ftr-465	1621	33	found	find	VERB
ftr-465	1621	34	the	the	DET
ftr-465	1621	35	taxpayer	taxpayer	NOUN
ftr-465	1621	36	's	's	PART
ftr-465	1621	37	materials	material	NOUN
ftr-465	1621	38	to	to	PART
ftr-465	1621	39	be	be	AUX
ftr-465	1621	40	"	"	PUNCT
ftr-465	1621	41	unique	unique	ADJ
ftr-465	1621	42	"	"	PUNCT
ftr-465	1621	43	)	)	PUNCT
ftr-465	1621	44	.	.	PUNCT
ftr-465	1622	1	260	260	NUM
ftr-465	1622	2	.	.	X
ftr-465	1623	1	see	see	VERB
ftr-465	1623	2	fraternal	fraternal	ADJ
ftr-465	1623	3	order	order	NOUN
ftr-465	1623	4	of	of	ADP
ftr-465	1623	5	police	police	NOUN
ftr-465	1623	6	,	,	PUNCT
ftr-465	1623	7	ill	ill	PROPN
ftr-465	1623	8	.	.	PUNCT
ftr-465	1624	1	state	state	PROPN
ftr-465	1624	2	troopers	troopers	PROPN
ftr-465	1624	3	,	,	PUNCT
ftr-465	1624	4	lodge	lodge	NOUN
ftr-465	1624	5	no	no	INTJ
ftr-465	1624	6	.	.	PROPN
ftr-465	1624	7	41	41	NUM
ftr-465	1625	1	v.	v.	ADP
ftr-465	1625	2	commissioner	commissioner	NOUN
ftr-465	1625	3	,	,	PUNCT
ftr-465	1625	4	833	833	NUM
ftr-465	1625	5	f.2d	f.2d	ADP
ftr-465	1625	6	717	717	NUM
ftr-465	1625	7	,	,	PUNCT
ftr-465	1625	8	722	722	NUM
ftr-465	1625	9	(	(	PUNCT
ftr-465	1625	10	7th	7th	ADJ
ftr-465	1625	11	cir	cir	NOUN
ftr-465	1625	12	.	.	PUNCT
ftr-465	1625	13	1987	1987	NUM
ftr-465	1625	14	)	)	PUNCT
ftr-465	1625	15	;	;	PUNCT
ftr-465	1625	16	greene	greene	PROPN
ftr-465	1625	17	county	county	PROPN
ftr-465	1625	18	medical	medical	ADJ
ftr-465	1625	19	soc'y	soc'y	PROPN
ftr-465	1625	20	found	find	VERB
ftr-465	1625	21	.	.	PUNCT
ftr-465	1626	1	v.	v.	PROPN
ftr-465	1626	2	united	united	PROPN
ftr-465	1626	3	states	states	PROPN
ftr-465	1626	4	,	,	PUNCT
ftr-465	1626	5	345	345	NUM
ftr-465	1626	6	f.	f.	PROPN
ftr-465	1626	7	supp	supp	PROPN
ftr-465	1626	8	.	.	PUNCT
ftr-465	1627	1	900	900	NUM
ftr-465	1627	2	,	,	PUNCT
ftr-465	1627	3	901	901	NUM
ftr-465	1627	4	(	(	PUNCT
ftr-465	1627	5	w.d	w.d	PROPN
ftr-465	1627	6	.	.	PROPN
ftr-465	1627	7	mo	mo	PROPN
ftr-465	1627	8	.	.	PROPN
ftr-465	1627	9	1972	1972	NUM
ftr-465	1627	10	)	)	PUNCT
ftr-465	1627	11	.	.	PUNCT
ftr-465	1628	1	261	261	NUM
ftr-465	1628	2	.	.	NOUN
ftr-465	1628	3	693	693	NUM
ftr-465	1628	4	f.2d	f.2d	SYM
ftr-465	1628	5	525	525	NUM
ftr-465	1628	6	(	(	PUNCT
ftr-465	1628	7	5th	5th	ADJ
ftr-465	1628	8	cir	cir	NOUN
ftr-465	1628	9	.	.	PROPN
ftr-465	1628	10	1982	1982	NUM
ftr-465	1628	11	)	)	PUNCT
ftr-465	1628	12	.	.	PUNCT
ftr-465	1629	1	262	262	NUM
ftr-465	1629	2	.	.	PUNCT
ftr-465	1630	1	i	i	PRON
ftr-465	1630	2	d.	d.	PROPN
ftr-465	1630	3	at	at	ADP
ftr-465	1630	4	539	539	NUM
ftr-465	1630	5	.	.	PUNCT
ftr-465	1631	1	263	263	NUM
ftr-465	1631	2	.	.	PUNCT
ftr-465	1632	1	580	580	NUM
ftr-465	1632	2	f.2d	f.2d	NUM
ftr-465	1632	3	270	270	NUM
ftr-465	1632	4	(	(	PUNCT
ftr-465	1632	5	8th	8th	ADJ
ftr-465	1632	6	cir	cir	NOUN
ftr-465	1632	7	.	.	PUNCT
ftr-465	1632	8	)	)	PUNCT
ftr-465	1632	9	,	,	PUNCT
ftr-465	1632	10	cert	cert	PROPN
ftr-465	1632	11	.	.	PUNCT
ftr-465	1633	1	dismissed	dismiss	VERB
ftr-465	1633	2	,	,	PUNCT
ftr-465	1633	3	439	439	NUM
ftr-465	1633	4	u.s	u.s	PROPN
ftr-465	1633	5	.	.	PROPN
ftr-465	1633	6	1040	1040	NUM
ftr-465	1633	7	(	(	PUNCT
ftr-465	1633	8	1978	1978	NUM
ftr-465	1633	9	)	)	PUNCT
ftr-465	1634	1	[	[	X
ftr-465	1634	2	hereinafter	hereinafter	NOUN
ftr-465	1634	3	clarence	clarence	PROPN
ftr-465	1634	4	labelle	labelle	PROPN
ftr-465	1634	5	post	post	PROPN
ftr-465	1634	6	]	]	PROPN
ftr-465	1634	7	.	.	PUNCT
ftr-465	1635	1	19961	19961	NUM
ftr-465	1635	2	florida	florida	PROPN
ftr-465	1635	3	tax	tax	NOUN
ftr-465	1635	4	review	review	NOUN
ftr-465	1635	5	even	even	ADV
ftr-465	1635	6	though	though	SCONJ
ftr-465	1635	7	the	the	DET
ftr-465	1635	8	games	game	NOUN
ftr-465	1635	9	did	do	AUX
ftr-465	1635	10	not	not	PART
ftr-465	1635	11	compete	compete	VERB
ftr-465	1635	12	with	with	ADP
ftr-465	1635	13	taxable	taxable	ADJ
ftr-465	1635	14	organizations	organization	NOUN
ftr-465	1635	15	.	.	PUNCT
ftr-465	1636	1	2	2	X
ftr-465	1636	2	"	"	PUNCT
ftr-465	1636	3	similarly	similarly	ADV
ftr-465	1636	4	,	,	PUNCT
ftr-465	1636	5	in	in	ADP
ftr-465	1636	6	louisiana	louisiana	PROPN
ftr-465	1636	7	credit	credit	PROPN
ftr-465	1636	8	union	union	PROPN
ftr-465	1636	9	league	league	VERB
ftr-465	1636	10	the	the	DET
ftr-465	1636	11	fifth	fifth	ADJ
ftr-465	1636	12	circuit	circuit	NOUN
ftr-465	1636	13	concluded	conclude	VERB
ftr-465	1636	14	that	that	SCONJ
ftr-465	1636	15	the	the	DET
ftr-465	1636	16	presence	presence	NOUN
ftr-465	1636	17	or	or	CCONJ
ftr-465	1636	18	absence	absence	NOUN
ftr-465	1636	19	of	of	ADP
ftr-465	1636	20	actual	actual	ADJ
ftr-465	1636	21	competition	competition	NOUN
ftr-465	1636	22	between	between	ADP
ftr-465	1636	23	a	a	DET
ftr-465	1636	24	taxable	taxable	ADJ
ftr-465	1636	25	business	business	NOUN
ftr-465	1636	26	and	and	CCONJ
ftr-465	1636	27	an	an	DET
ftr-465	1636	28	unrelated	unrelated	ADJ
ftr-465	1636	29	trade	trade	NOUN
ftr-465	1636	30	or	or	CCONJ
ftr-465	1636	31	business	business	NOUN
ftr-465	1636	32	is	be	AUX
ftr-465	1636	33	irrelevant	irrelevant	ADJ
ftr-465	1636	34	to	to	ADP
ftr-465	1636	35	the	the	DET
ftr-465	1636	36	issue	issue	NOUN
ftr-465	1636	37	of	of	ADP
ftr-465	1636	38	whether	whether	SCONJ
ftr-465	1636	39	the	the	DET
ftr-465	1636	40	section	section	NOUN
ftr-465	1636	41	511	511	NUM
ftr-465	1636	42	tax	tax	NOUN
ftr-465	1636	43	is	be	AUX
ftr-465	1636	44	to	to	PART
ftr-465	1636	45	be	be	AUX
ftr-465	1636	46	imposed.26	imposed.26	ADJ
ftr-465	1636	47	on	on	ADP
ftr-465	1636	48	the	the	DET
ftr-465	1636	49	other	other	ADJ
ftr-465	1636	50	side	side	NOUN
ftr-465	1636	51	of	of	ADP
ftr-465	1636	52	the	the	DET
ftr-465	1636	53	ledger	ledger	NOUN
ftr-465	1636	54	,	,	PUNCT
ftr-465	1636	55	the	the	DET
ftr-465	1636	56	seventh	seventh	ADJ
ftr-465	1636	57	circuit	circuit	NOUN
ftr-465	1636	58	in	in	ADP
ftr-465	1636	59	hope	hope	PROPN
ftr-465	1636	60	school	school	PROPN
ftr-465	1636	61	v.	v.	PROPN
ftr-465	1636	62	united	united	PROPN
ftr-465	1636	63	states	states	PROPN
ftr-465	1636	64	'	'	PART
ftr-465	1636	65	declined	decline	VERB
ftr-465	1636	66	to	to	PART
ftr-465	1636	67	tax	tax	VERB
ftr-465	1636	68	a	a	DET
ftr-465	1636	69	501(c)(3	501(c)(3	NOUN
ftr-465	1636	70	)	)	PUNCT
ftr-465	1636	71	educational	educational	ADJ
ftr-465	1636	72	organization	organization	NOUN
ftr-465	1636	73	on	on	ADP
ftr-465	1636	74	revenues	revenue	NOUN
ftr-465	1636	75	generated	generate	VERB
ftr-465	1636	76	by	by	ADP
ftr-465	1636	77	its	its	PRON
ftr-465	1636	78	greeting	greeting	NOUN
ftr-465	1636	79	cards	card	NOUN
ftr-465	1636	80	mail	mail	NOUN
ftr-465	1636	81	-	-	PUNCT
ftr-465	1636	82	out	out	ADP
ftr-465	1636	83	program	program	NOUN
ftr-465	1636	84	to	to	ADP
ftr-465	1636	85	prospective	prospective	ADJ
ftr-465	1636	86	donors	donor	NOUN
ftr-465	1636	87	because	because	SCONJ
ftr-465	1636	88	there	there	PRON
ftr-465	1636	89	was	be	VERB
ftr-465	1636	90	no	no	DET
ftr-465	1636	91	evidence	evidence	NOUN
ftr-465	1636	92	that	that	SCONJ
ftr-465	1636	93	the	the	DET
ftr-465	1636	94	school	school	NOUN
ftr-465	1636	95	's	's	PART
ftr-465	1636	96	solicitation	solicitation	NOUN
ftr-465	1636	97	campaign	campaign	NOUN
ftr-465	1636	98	competed	compete	VERB
ftr-465	1636	99	unfairly	unfairly	ADV
ftr-465	1636	100	with	with	ADP
ftr-465	1636	101	taxable	taxable	ADJ
ftr-465	1636	102	greeting	greeting	NOUN
ftr-465	1636	103	card	card	NOUN
ftr-465	1636	104	businesses.26	businesses.26	NOUN
ftr-465	1636	105	likewise	likewise	ADV
ftr-465	1636	106	,	,	PUNCT
ftr-465	1636	107	judge	judge	PROPN
ftr-465	1636	108	schatz	schatz	NOUN
ftr-465	1636	109	,	,	PUNCT
ftr-465	1636	110	dissenting	dissent	VERB
ftr-465	1636	111	in	in	ADP
ftr-465	1636	112	clarence	clarence	PROPN
ftr-465	1636	113	labelle	labelle	PROPN
ftr-465	1636	114	post	post	PROPN
ftr-465	1636	115	,	,	PUNCT
ftr-465	1636	116	vigorously	vigorously	ADV
ftr-465	1636	117	supported	support	VERB
ftr-465	1636	118	the	the	DET
ftr-465	1636	119	taxpayer	taxpayer	NOUN
ftr-465	1636	120	's	's	PART
ftr-465	1636	121	argument	argument	NOUN
ftr-465	1636	122	that	that	SCONJ
ftr-465	1636	123	its	its	PRON
ftr-465	1636	124	bingo	bingo	NOUN
ftr-465	1636	125	games	game	NOUN
ftr-465	1636	126	could	could	AUX
ftr-465	1636	127	not	not	PART
ftr-465	1636	128	be	be	AUX
ftr-465	1636	129	taxed	tax	VERB
ftr-465	1636	130	because	because	SCONJ
ftr-465	1636	131	of	of	ADP
ftr-465	1636	132	lack	lack	NOUN
ftr-465	1636	133	of	of	ADP
ftr-465	1636	134	competition	competition	NOUN
ftr-465	1636	135	with	with	ADP
ftr-465	1636	136	taxable	taxable	ADJ
ftr-465	1636	137	businesses.268	businesses.268	NOUN
ftr-465	1636	138	both	both	DET
ftr-465	1636	139	sides	side	NOUN
ftr-465	1636	140	of	of	ADP
ftr-465	1636	141	the	the	DET
ftr-465	1636	142	controversy	controversy	NOUN
ftr-465	1636	143	argued	argue	VERB
ftr-465	1636	144	that	that	SCONJ
ftr-465	1636	145	legislative	legislative	ADJ
ftr-465	1636	146	history	history	NOUN
ftr-465	1636	147	supported	support	VERB
ftr-465	1636	148	its	its	PRON
ftr-465	1636	149	position	position	NOUN
ftr-465	1636	150	.	.	PUNCT
ftr-465	1637	1	in	in	ADP
ftr-465	1637	2	louisiana	louisiana	PROPN
ftr-465	1637	3	credit	credit	PROPN
ftr-465	1637	4	union	union	PROPN
ftr-465	1637	5	league	league	PROPN
ftr-465	1637	6	,	,	PUNCT
ftr-465	1637	7	the	the	DET
ftr-465	1637	8	fifth	fifth	ADJ
ftr-465	1637	9	circuit	circuit	NOUN
ftr-465	1637	10	conceded	concede	VERB
ftr-465	1637	11	that	that	SCONJ
ftr-465	1637	12	the	the	DET
ftr-465	1637	13	prevention	prevention	NOUN
ftr-465	1637	14	of	of	ADP
ftr-465	1637	15	unfair	unfair	ADJ
ftr-465	1637	16	competition	competition	NOUN
ftr-465	1637	17	was	be	AUX
ftr-465	1637	18	a	a	DET
ftr-465	1637	19	goal	goal	NOUN
ftr-465	1637	20	of	of	ADP
ftr-465	1637	21	the	the	DET
ftr-465	1637	22	1950	1950	NUM
ftr-465	1637	23	legislation	legislation	NOUN
ftr-465	1637	24	,	,	PUNCT
ftr-465	1637	25	but	but	CCONJ
ftr-465	1637	26	maintained	maintain	VERB
ftr-465	1637	27	that	that	SCONJ
ftr-465	1637	28	congress	congress	PROPN
ftr-465	1637	29	was	be	AUX
ftr-465	1637	30	equally	equally	ADV
ftr-465	1637	31	concerned	concerned	ADJ
ftr-465	1637	32	with	with	ADP
ftr-465	1637	33	two	two	NUM
ftr-465	1637	34	other	other	ADJ
ftr-465	1637	35	problems	problem	NOUN
ftr-465	1637	36	,	,	PUNCT
ftr-465	1637	37	viz	viz	PROPN
ftr-465	1637	38	.	.	PROPN
ftr-465	1637	39	,	,	PUNCT
ftr-465	1637	40	the	the	DET
ftr-465	1637	41	loss	loss	NOUN
ftr-465	1637	42	of	of	ADP
ftr-465	1637	43	revenue	revenue	NOUN
ftr-465	1637	44	resulting	result	VERB
ftr-465	1637	45	from	from	ADP
ftr-465	1637	46	the	the	DET
ftr-465	1637	47	ownership	ownership	NOUN
ftr-465	1637	48	of	of	ADP
ftr-465	1637	49	unrelated	unrelated	ADJ
ftr-465	1637	50	businesses	business	NOUN
ftr-465	1637	51	by	by	ADP
ftr-465	1637	52	tax	tax	NOUN
ftr-465	1637	53	-	-	PUNCT
ftr-465	1637	54	exempt	exempt	ADJ
ftr-465	1637	55	organizations	organization	NOUN
ftr-465	1637	56	and	and	CCONJ
ftr-465	1637	57	the	the	DET
ftr-465	1637	58	inequity	inequity	NOUN
ftr-465	1637	59	of	of	ADP
ftr-465	1637	60	allowing	allow	VERB
ftr-465	1637	61	such	such	ADJ
ftr-465	1637	62	ownership	ownership	NOUN
ftr-465	1637	63	at	at	ADP
ftr-465	1637	64	no	no	DET
ftr-465	1637	65	tax	tax	NOUN
ftr-465	1637	66	cost.269	cost.269	NOUN
ftr-465	1637	67	similarly	similarly	ADV
ftr-465	1637	68	,	,	PUNCT
ftr-465	1637	69	the	the	DET
ftr-465	1637	70	eighth	eighth	ADJ
ftr-465	1637	71	circuit	circuit	NOUN
ftr-465	1637	72	in	in	ADP
ftr-465	1637	73	clarence	clarence	NOUN
ftr-465	1637	74	labelle	labelle	PROPN
ftr-465	1637	75	post	post	PROPN
ftr-465	1637	76	concluded	conclude	VERB
ftr-465	1637	77	that	that	SCONJ
ftr-465	1637	78	the	the	DET
ftr-465	1637	79	goal	goal	NOUN
ftr-465	1637	80	of	of	ADP
ftr-465	1637	81	eliminating	eliminate	VERB
ftr-465	1637	82	unfair	unfair	ADJ
ftr-465	1637	83	competition	competition	NOUN
ftr-465	1637	84	"	"	PUNCT
ftr-465	1637	85	existed	exist	VERB
ftr-465	1637	86	only	only	ADV
ftr-465	1637	87	as	as	ADP
ftr-465	1637	88	part	part	NOUN
ftr-465	1637	89	of	of	ADP
ftr-465	1637	90	a	a	DET
ftr-465	1637	91	larger	large	ADJ
ftr-465	1637	92	goal	goal	NOUN
ftr-465	1637	93	of	of	ADP
ftr-465	1637	94	raising	raise	VERB
ftr-465	1637	95	revenue	revenue	NOUN
ftr-465	1637	96	.	.	PUNCT
ftr-465	1638	1	270	270	NUM
ftr-465	1638	2	as	as	ADP
ftr-465	1638	3	a	a	DET
ftr-465	1638	4	rejoinder	rejoinder	NOUN
ftr-465	1638	5	,	,	PUNCT
ftr-465	1638	6	judge	judge	NOUN
ftr-465	1638	7	schatz	schatz	NOUN
ftr-465	1638	8	,	,	PUNCT
ftr-465	1638	9	dissenting	dissent	VERB
ftr-465	1638	10	in	in	ADP
ftr-465	1638	11	clarence	clarence	PROPN
ftr-465	1638	12	labelle	labelle	PROPN
ftr-465	1638	13	post	post	PROPN
ftr-465	1638	14	,	,	PUNCT
ftr-465	1638	15	cited	cite	VERB
ftr-465	1638	16	table	table	NOUN
ftr-465	1638	17	1	1	NUM
ftr-465	1638	18	of	of	ADP
ftr-465	1638	19	the	the	DET
ftr-465	1638	20	senate	senate	PROPN
ftr-465	1638	21	report	report	NOUN
ftr-465	1638	22	accompanying	accompany	VERB
ftr-465	1638	23	the	the	DET
ftr-465	1638	24	revenue	revenue	NOUN
ftr-465	1638	25	act	act	NOUN
ftr-465	1638	26	of	of	ADP
ftr-465	1638	27	1950	1950	NUM
ftr-465	1638	28	to	to	PART
ftr-465	1638	29	make	make	VERB
ftr-465	1638	30	the	the	DET
ftr-465	1638	31	point	point	NOUN
ftr-465	1638	32	that	that	SCONJ
ftr-465	1638	33	most	most	ADJ
ftr-465	1638	34	of	of	ADP
ftr-465	1638	35	the	the	DET
ftr-465	1638	36	additional	additional	ADJ
ftr-465	1638	37	revenue	revenue	NOUN
ftr-465	1638	38	to	to	PART
ftr-465	1638	39	be	be	AUX
ftr-465	1638	40	raised	raise	VERB
ftr-465	1638	41	by	by	ADP
ftr-465	1638	42	the	the	DET
ftr-465	1638	43	act	act	NOUN
ftr-465	1638	44	was	be	AUX
ftr-465	1638	45	projected	project	VERB
ftr-465	1638	46	to	to	PART
ftr-465	1638	47	come	come	VERB
ftr-465	1638	48	from	from	ADP
ftr-465	1638	49	higher	high	ADJ
ftr-465	1638	50	corporate	corporate	ADJ
ftr-465	1638	51	and	and	CCONJ
ftr-465	1638	52	individual	individual	ADJ
ftr-465	1638	53	income	income	NOUN
ftr-465	1638	54	tax	tax	PROPN
ftr-465	1638	55	rates.27	rates.27	PROPN
ftr-465	1638	56	'	'	PUNCT
ftr-465	1638	57	in	in	ADP
ftr-465	1638	58	fact	fact	NOUN
ftr-465	1638	59	,	,	PUNCT
ftr-465	1638	60	as	as	SCONJ
ftr-465	1638	61	judge	judge	PROPN
ftr-465	1638	62	schatz	schatz	NOUN
ftr-465	1638	63	points	point	VERB
ftr-465	1638	64	out	out	ADP
ftr-465	1638	65	,	,	PUNCT
ftr-465	1638	66	the	the	DET
ftr-465	1638	67	senate	senate	PROPN
ftr-465	1638	68	bill	bill	NOUN
ftr-465	1638	69	compared	compare	VERB
ftr-465	1638	70	to	to	ADP
ftr-465	1638	71	the	the	DET
ftr-465	1638	72	house	house	NOUN
ftr-465	1638	73	bill	bill	PROPN
ftr-465	1638	74	substantially	substantially	ADV
ftr-465	1638	75	decreased	decrease	VERB
ftr-465	1638	76	the	the	DET
ftr-465	1638	77	projected	project	VERB
ftr-465	1638	78	additional	additional	ADJ
ftr-465	1638	79	revenue	revenue	NOUN
ftr-465	1638	80	to	to	PART
ftr-465	1638	81	be	be	AUX
ftr-465	1638	82	generated	generate	VERB
ftr-465	1638	83	by	by	ADP
ftr-465	1638	84	the	the	DET
ftr-465	1638	85	amendments	amendment	NOUN
ftr-465	1638	86	affecting	affect	VERB
ftr-465	1638	87	tax	tax	NOUN
ftr-465	1638	88	-	-	PUNCT
ftr-465	1638	89	exempt	exempt	ADJ
ftr-465	1638	90	entities	entity	NOUN
ftr-465	1638	91	.	.	PUNCT
ftr-465	1639	1	thus	thus	ADV
ftr-465	1639	2	,	,	PUNCT
ftr-465	1639	3	in	in	ADP
ftr-465	1639	4	the	the	DET
ftr-465	1639	5	opinion	opinion	NOUN
ftr-465	1639	6	of	of	ADP
ftr-465	1639	7	the	the	DET
ftr-465	1639	8	judge	judge	NOUN
ftr-465	1639	9	,	,	PUNCT
ftr-465	1639	10	while	while	SCONJ
ftr-465	1639	11	congress	congress	PROPN
ftr-465	1639	12	desired	desire	VERB
ftr-465	1639	13	to	to	PART
ftr-465	1639	14	raise	raise	VERB
ftr-465	1639	15	revenue	revenue	NOUN
ftr-465	1639	16	as	as	ADP
ftr-465	1639	17	an	an	DET
ftr-465	1639	18	overall	overall	ADJ
ftr-465	1639	19	objective	objective	NOUN
ftr-465	1639	20	of	of	ADP
ftr-465	1639	21	the	the	DET
ftr-465	1639	22	1950	1950	NUM
ftr-465	1639	23	legislation	legislation	NOUN
ftr-465	1639	24	,	,	PUNCT
ftr-465	1639	25	the	the	DET
ftr-465	1639	26	specific	specific	ADJ
ftr-465	1639	27	goal	goal	NOUN
ftr-465	1639	28	of	of	ADP
ftr-465	1639	29	the	the	DET
ftr-465	1639	30	new	new	ADJ
ftr-465	1639	31	tax	tax	NOUN
ftr-465	1639	32	on	on	ADP
ftr-465	1639	33	unrelated	unrelated	ADJ
ftr-465	1639	34	businesses	business	NOUN
ftr-465	1639	35	was	be	AUX
ftr-465	1639	36	to	to	PART
ftr-465	1639	37	eliminate	eliminate	VERB
ftr-465	1639	38	unfair	unfair	ADJ
ftr-465	1639	39	competition.272	competition.272	PROPN
ftr-465	1639	40	judge	judge	PROPN
ftr-465	1639	41	schatz	schatz	PROPN
ftr-465	1639	42	's	's	PART
ftr-465	1639	43	view	view	NOUN
ftr-465	1639	44	is	be	AUX
ftr-465	1639	45	264	264	NUM
ftr-465	1639	46	.	.	PUNCT
ftr-465	1640	1	i	i	PRON
ftr-465	1640	2	d.	d.	PROPN
ftr-465	1640	3	at	at	ADP
ftr-465	1640	4	274	274	NUM
ftr-465	1640	5	.	.	PUNCT
ftr-465	1640	6	265	265	NUM
ftr-465	1640	7	.	.	PUNCT
ftr-465	1641	1	louisiana	louisiana	PROPN
ftr-465	1641	2	credit	credit	PROPN
ftr-465	1641	3	union	union	PROPN
ftr-465	1641	4	league	league	PROPN
ftr-465	1641	5	,	,	PUNCT
ftr-465	1641	6	693	693	NUM
ftr-465	1641	7	f.2d	f.2d	X
ftr-465	1641	8	at	at	ADP
ftr-465	1641	9	541	541	NUM
ftr-465	1641	10	-	-	SYM
ftr-465	1641	11	42	42	NUM
ftr-465	1641	12	.	.	PUNCT
ftr-465	1641	13	266	266	NUM
ftr-465	1641	14	.	.	PUNCT
ftr-465	1642	1	612	612	NUM
ftr-465	1642	2	f.2d	f.2d	X
ftr-465	1642	3	298	298	NUM
ftr-465	1642	4	(	(	PUNCT
ftr-465	1642	5	7th	7th	ADJ
ftr-465	1642	6	cir	cir	NOUN
ftr-465	1642	7	.	.	PUNCT
ftr-465	1642	8	1980	1980	NUM
ftr-465	1642	9	)	)	PUNCT
ftr-465	1642	10	.	.	PUNCT
ftr-465	1643	1	267	267	X
ftr-465	1643	2	.	.	PUNCT
ftr-465	1644	1	i	i	PRON
ftr-465	1644	2	d.	d.	PROPN
ftr-465	1644	3	at	at	ADP
ftr-465	1644	4	304	304	NUM
ftr-465	1644	5	.	.	PUNCT
ftr-465	1644	6	268	268	NUM
ftr-465	1644	7	.	.	PUNCT
ftr-465	1645	1	clarence	clarence	PROPN
ftr-465	1645	2	labelle	labelle	PROPN
ftr-465	1645	3	post	post	PROPN
ftr-465	1645	4	,	,	PUNCT
ftr-465	1645	5	580	580	NUM
ftr-465	1645	6	f.2d	f.2d	NOUN
ftr-465	1645	7	at	at	ADP
ftr-465	1645	8	279	279	NUM
ftr-465	1645	9	-	-	SYM
ftr-465	1645	10	81	81	NUM
ftr-465	1645	11	(	(	PUNCT
ftr-465	1645	12	schatz	schatz	PROPN
ftr-465	1645	13	,	,	PUNCT
ftr-465	1645	14	j.	j.	PROPN
ftr-465	1645	15	,	,	PUNCT
ftr-465	1645	16	dissenting	dissent	VERB
ftr-465	1645	17	)	)	PUNCT
ftr-465	1645	18	.	.	PUNCT
ftr-465	1646	1	269	269	NUM
ftr-465	1646	2	.	.	PUNCT
ftr-465	1647	1	louisiana	louisiana	PROPN
ftr-465	1647	2	credit	credit	PROPN
ftr-465	1647	3	union	union	PROPN
ftr-465	1647	4	league	league	PROPN
ftr-465	1647	5	,	,	PUNCT
ftr-465	1647	6	693	693	NUM
ftr-465	1647	7	f.2d	f.2d	X
ftr-465	1647	8	at	at	ADP
ftr-465	1647	9	540	540	NUM
ftr-465	1647	10	.	.	PUNCT
ftr-465	1648	1	270	270	NUM
ftr-465	1648	2	.	.	PUNCT
ftr-465	1649	1	clarence	clarence	PROPN
ftr-465	1649	2	labelle	labelle	PROPN
ftr-465	1649	3	post	post	PROPN
ftr-465	1649	4	,	,	PUNCT
ftr-465	1649	5	580	580	NUM
ftr-465	1649	6	f.2d	f.2d	NOUN
ftr-465	1649	7	at	at	ADP
ftr-465	1649	8	272	272	NUM
ftr-465	1649	9	.	.	PUNCT
ftr-465	1649	10	271	271	NUM
ftr-465	1649	11	.	.	PUNCT
ftr-465	1650	1	i	i	PRON
ftr-465	1650	2	d.	d.	PROPN
ftr-465	1650	3	at	at	ADP
ftr-465	1650	4	277	277	NUM
ftr-465	1650	5	(	(	PUNCT
ftr-465	1650	6	schatz	schatz	PROPN
ftr-465	1650	7	,	,	PUNCT
ftr-465	1650	8	j.	j.	PROPN
ftr-465	1650	9	,	,	PUNCT
ftr-465	1650	10	dissenting	dissent	VERB
ftr-465	1650	11	)	)	PUNCT
ftr-465	1650	12	.	.	PUNCT
ftr-465	1651	1	272	272	NUM
ftr-465	1651	2	.	.	PUNCT
ftr-465	1652	1	i	i	PRON
ftr-465	1652	2	d.	d.	PROPN
ftr-465	1653	1	[	[	X
ftr-465	1653	2	vol	vol	NOUN
ftr-465	1653	3	.	.	PUNCT
ftr-465	1653	4	3:7	3:7	NUM
ftr-465	1653	5	unfair	unfair	ADJ
ftr-465	1653	6	business	business	NOUN
ftr-465	1653	7	competition	competition	NOUN
ftr-465	1653	8	shared	share	VERB
ftr-465	1653	9	by	by	ADP
ftr-465	1653	10	the	the	DET
ftr-465	1653	11	supreme	supreme	PROPN
ftr-465	1653	12	court	court	PROPN
ftr-465	1653	13	in	in	ADP
ftr-465	1653	14	united	united	PROPN
ftr-465	1653	15	states	states	PROPN
ftr-465	1653	16	v.	v.	ADP
ftr-465	1653	17	american	american	PROPN
ftr-465	1653	18	bar	bar	PROPN
ftr-465	1653	19	endowment273	endowment273	PROPN
ftr-465	1653	20	and	and	CCONJ
ftr-465	1653	21	is	be	AUX
ftr-465	1653	22	supported	support	VERB
ftr-465	1653	23	by	by	ADP
ftr-465	1653	24	treasury	treasury	NOUN
ftr-465	1653	25	regulations.274	regulations.274	NOUN
ftr-465	1653	26	while	while	SCONJ
ftr-465	1653	27	judge	judge	NOUN
ftr-465	1653	28	schatz	schatz	NOUN
ftr-465	1653	29	,	,	PUNCT
ftr-465	1653	30	as	as	ADV
ftr-465	1653	31	well	well	ADV
ftr-465	1653	32	as	as	ADP
ftr-465	1653	33	the	the	DET
ftr-465	1653	34	seventh	seventh	ADJ
ftr-465	1653	35	circuit	circuit	NOUN
ftr-465	1653	36	in	in	ADP
ftr-465	1653	37	hope	hope	PROPN
ftr-465	1653	38	school	school	PROPN
ftr-465	1653	39	,	,	PUNCT
ftr-465	1653	40	accurately	accurately	ADV
ftr-465	1653	41	interpreted	interpret	VERB
ftr-465	1653	42	the	the	DET
ftr-465	1653	43	legislative	legislative	ADJ
ftr-465	1653	44	history	history	NOUN
ftr-465	1653	45	of	of	ADP
ftr-465	1653	46	the	the	DET
ftr-465	1653	47	section	section	NOUN
ftr-465	1653	48	511	511	NUM
ftr-465	1653	49	tax	tax	NOUN
ftr-465	1653	50	,	,	PUNCT
ftr-465	1653	51	there	there	PRON
ftr-465	1653	52	is	be	VERB
ftr-465	1653	53	little	little	ADJ
ftr-465	1653	54	either	either	CCONJ
ftr-465	1653	55	can	can	AUX
ftr-465	1653	56	glean	glean	VERB
ftr-465	1653	57	from	from	ADP
ftr-465	1653	58	the	the	DET
ftr-465	1653	59	statutory	statutory	ADJ
ftr-465	1653	60	language	language	NOUN
ftr-465	1653	61	itself	itself	PRON
ftr-465	1653	62	to	to	PART
ftr-465	1653	63	support	support	VERB
ftr-465	1653	64	the	the	DET
ftr-465	1653	65	position	position	NOUN
ftr-465	1653	66	that	that	SCONJ
ftr-465	1653	67	a	a	DET
ftr-465	1653	68	specific	specific	ADJ
ftr-465	1653	69	finding	finding	NOUN
ftr-465	1653	70	of	of	ADP
ftr-465	1653	71	unfair	unfair	ADJ
ftr-465	1653	72	competition	competition	NOUN
ftr-465	1653	73	is	be	AUX
ftr-465	1653	74	a	a	DET
ftr-465	1653	75	prerequisite	prerequisite	NOUN
ftr-465	1653	76	to	to	ADP
ftr-465	1653	77	imposition	imposition	NOUN
ftr-465	1653	78	of	of	ADP
ftr-465	1653	79	the	the	DET
ftr-465	1653	80	section	section	NOUN
ftr-465	1653	81	511	511	NUM
ftr-465	1653	82	tax	tax	NOUN
ftr-465	1653	83	.	.	PUNCT
ftr-465	1654	1	section	section	NOUN
ftr-465	1654	2	513	513	NUM
ftr-465	1654	3	defines	define	VERB
ftr-465	1654	4	the	the	DET
ftr-465	1654	5	term	term	NOUN
ftr-465	1654	6	"	"	PUNCT
ftr-465	1654	7	unrelated	unrelated	ADJ
ftr-465	1654	8	trade	trade	NOUN
ftr-465	1654	9	or	or	CCONJ
ftr-465	1654	10	business	business	NOUN
ftr-465	1654	11	"	"	PUNCT
ftr-465	1654	12	as	as	ADP
ftr-465	1654	13	any	any	DET
ftr-465	1654	14	trade	trade	NOUN
ftr-465	1654	15	or	or	CCONJ
ftr-465	1654	16	business	business	NOUN
ftr-465	1654	17	not	not	PART
ftr-465	1654	18	substantially	substantially	ADV
ftr-465	1654	19	related	relate	VERB
ftr-465	1654	20	to	to	ADP
ftr-465	1654	21	the	the	DET
ftr-465	1654	22	exempt	exempt	ADJ
ftr-465	1654	23	purpose	purpose	NOUN
ftr-465	1654	24	of	of	ADP
ftr-465	1654	25	the	the	DET
ftr-465	1654	26	organization.275	organization.275	PROPN
ftr-465	1654	27	as	as	ADP
ftr-465	1654	28	the	the	DET
ftr-465	1654	29	fifth	fifth	ADJ
ftr-465	1654	30	circuit	circuit	NOUN
ftr-465	1654	31	stated	state	VERB
ftr-465	1654	32	in	in	ADP
ftr-465	1654	33	louisiana	louisiana	PROPN
ftr-465	1654	34	credit	credit	PROPN
ftr-465	1654	35	union	union	PROPN
ftr-465	1654	36	league	league	PROPN
ftr-465	1654	37	:	:	PUNCT
ftr-465	1654	38	although	although	SCONJ
ftr-465	1654	39	the	the	DET
ftr-465	1654	40	legislative	legislative	ADJ
ftr-465	1654	41	history	history	NOUN
ftr-465	1654	42	speaks	speak	VERB
ftr-465	1654	43	of	of	ADP
ftr-465	1654	44	competition	competition	NOUN
ftr-465	1654	45	,	,	PUNCT
ftr-465	1654	46	those	those	PRON
ftr-465	1654	47	who	who	PRON
ftr-465	1654	48	actually	actually	ADV
ftr-465	1654	49	drafted	draft	VERB
ftr-465	1654	50	the	the	DET
ftr-465	1654	51	statute	statute	NOUN
ftr-465	1654	52	avoided	avoid	VERB
ftr-465	1654	53	the	the	DET
ftr-465	1654	54	word	word	NOUN
ftr-465	1654	55	as	as	SCONJ
ftr-465	1654	56	if	if	SCONJ
ftr-465	1654	57	it	it	PRON
ftr-465	1654	58	were	be	AUX
ftr-465	1654	59	the	the	DET
ftr-465	1654	60	plague	plague	NOUN
ftr-465	1654	61	.	.	PUNCT
ftr-465	1655	1	the	the	DET
ftr-465	1655	2	statute	statute	NOUN
ftr-465	1655	3	nowhere	nowhere	ADV
ftr-465	1655	4	requires	require	VERB
ftr-465	1655	5	or	or	CCONJ
ftr-465	1655	6	even	even	ADV
ftr-465	1655	7	suggests	suggest	VERB
ftr-465	1655	8	that	that	SCONJ
ftr-465	1655	9	the	the	DET
ftr-465	1655	10	presence	presence	NOUN
ftr-465	1655	11	or	or	CCONJ
ftr-465	1655	12	absence	absence	NOUN
ftr-465	1655	13	of	of	ADP
ftr-465	1655	14	competition	competition	NOUN
ftr-465	1655	15	is	be	AUX
ftr-465	1655	16	a	a	DET
ftr-465	1655	17	factor	factor	NOUN
ftr-465	1655	18	to	to	PART
ftr-465	1655	19	be	be	AUX
ftr-465	1655	20	considered	consider	VERB
ftr-465	1655	21	in	in	ADP
ftr-465	1655	22	connection	connection	NOUN
ftr-465	1655	23	with	with	ADP
ftr-465	1655	24	the	the	DET
ftr-465	1655	25	unrelated	unrelated	ADJ
ftr-465	1655	26	business	business	NOUN
ftr-465	1655	27	income	income	NOUN
ftr-465	1655	28	tax.2'6	tax.2'6	PROPN
ftr-465	1655	29	carefully	carefully	ADV
ftr-465	1655	30	avoiding	avoid	VERB
ftr-465	1655	31	reference	reference	NOUN
ftr-465	1655	32	to	to	ADP
ftr-465	1655	33	the	the	DET
ftr-465	1655	34	statute	statute	NOUN
ftr-465	1655	35	itself	itself	PRON
ftr-465	1655	36	,	,	PUNCT
ftr-465	1655	37	the	the	DET
ftr-465	1655	38	seventh	seventh	ADJ
ftr-465	1655	39	circuit	circuit	NOUN
ftr-465	1655	40	in	in	ADP
ftr-465	1655	41	hope	hope	PROPN
ftr-465	1655	42	school	school	NOUN
ftr-465	1655	43	turned	turn	VERB
ftr-465	1655	44	rather	rather	ADV
ftr-465	1655	45	to	to	ADP
ftr-465	1655	46	other	other	ADJ
ftr-465	1655	47	sources	source	NOUN
ftr-465	1655	48	in	in	ADP
ftr-465	1655	49	search	search	NOUN
ftr-465	1655	50	of	of	ADP
ftr-465	1655	51	ammunition	ammunition	NOUN
ftr-465	1655	52	to	to	PART
ftr-465	1655	53	support	support	VERB
ftr-465	1655	54	its	its	PRON
ftr-465	1655	55	"	"	PUNCT
ftr-465	1655	56	no	no	DET
ftr-465	1655	57	competition	competition	NOUN
ftr-465	1655	58	/	/	SYM
ftr-465	1655	59	no	no	DET
ftr-465	1655	60	tax	tax	NOUN
ftr-465	1655	61	"	"	PUNCT
ftr-465	1655	62	position	position	NOUN
ftr-465	1655	63	,	,	PUNCT
ftr-465	1655	64	including	include	VERB
ftr-465	1655	65	a	a	DET
ftr-465	1655	66	1975	1975	NUM
ftr-465	1655	67	amendment	amendment	NOUN
ftr-465	1655	68	to	to	ADP
ftr-465	1655	69	the	the	DET
ftr-465	1655	70	treasury	treasury	PROPN
ftr-465	1655	71	regulations.2	regulations.2	PROPN
ftr-465	1655	72	'	'	PUNCT
ftr-465	1655	73	the	the	DET
ftr-465	1655	74	1975	1975	NUM
ftr-465	1655	75	amendment	amendment	NOUN
ftr-465	1655	76	provides	provide	VERB
ftr-465	1655	77	that	that	SCONJ
ftr-465	1655	78	the	the	DET
ftr-465	1655	79	tax	tax	NOUN
ftr-465	1655	80	on	on	ADP
ftr-465	1655	81	unrelated	unrelated	ADJ
ftr-465	1655	82	businesses	business	NOUN
ftr-465	1655	83	does	do	AUX
ftr-465	1655	84	not	not	PART
ftr-465	1655	85	apply	apply	VERB
ftr-465	1655	86	when	when	SCONJ
ftr-465	1655	87	low	low	ADJ
ftr-465	1655	88	cost	cost	NOUN
ftr-465	1655	89	articles	article	NOUN
ftr-465	1655	90	are	be	AUX
ftr-465	1655	91	sent	send	VERB
ftr-465	1655	92	out	out	ADP
ftr-465	1655	93	incidental	incidental	ADJ
ftr-465	1655	94	to	to	ADP
ftr-465	1655	95	the	the	DET
ftr-465	1655	96	solicitation	solicitation	NOUN
ftr-465	1655	97	of	of	ADP
ftr-465	1655	98	a	a	DET
ftr-465	1655	99	contribution	contribution	NOUN
ftr-465	1655	100	because	because	SCONJ
ftr-465	1655	101	"	"	PUNCT
ftr-465	1655	102	the	the	DET
ftr-465	1655	103	organization	organization	NOUN
ftr-465	1655	104	is	be	AUX
ftr-465	1655	105	not	not	PART
ftr-465	1655	106	in	in	ADP
ftr-465	1655	107	competition	competition	NOUN
ftr-465	1655	108	with	with	ADP
ftr-465	1655	109	taxable	taxable	ADJ
ftr-465	1655	110	organizations	organization	NOUN
ftr-465	1655	111	.	.	PUNCT
ftr-465	1656	1	"27	"27	AUX
ftr-465	1656	2	the	the	DET
ftr-465	1656	3	seventh	seventh	ADJ
ftr-465	1656	4	circuit	circuit	NOUN
ftr-465	1656	5	failed	fail	VERB
ftr-465	1656	6	to	to	PART
ftr-465	1656	7	quote	quote	VERB
ftr-465	1656	8	,	,	PUNCT
ftr-465	1656	9	however	however	ADV
ftr-465	1656	10	,	,	PUNCT
ftr-465	1656	11	another	another	DET
ftr-465	1656	12	sentence	sentence	NOUN
ftr-465	1656	13	of	of	ADP
ftr-465	1656	14	the	the	DET
ftr-465	1656	15	same	same	ADJ
ftr-465	1656	16	regulation	regulation	NOUN
ftr-465	1656	17	that	that	PRON
ftr-465	1656	18	appears	appear	VERB
ftr-465	1656	19	to	to	PART
ftr-465	1656	20	establish	establish	VERB
ftr-465	1656	21	a	a	DET
ftr-465	1656	22	conclusive	conclusive	ADJ
ftr-465	1656	23	presumption	presumption	NOUN
ftr-465	1656	24	that	that	SCONJ
ftr-465	1656	25	an	an	DET
ftr-465	1656	26	unrelated	unrelated	ADJ
ftr-465	1656	27	trade	trade	NOUN
ftr-465	1656	28	or	or	CCONJ
ftr-465	1656	29	business	business	NOUN
ftr-465	1656	30	conducted	conduct	VERB
ftr-465	1656	31	by	by	ADP
ftr-465	1656	32	a	a	DET
ftr-465	1656	33	tax	tax	NOUN
ftr-465	1656	34	-	-	PUNCT
ftr-465	1656	35	exempt	exempt	ADJ
ftr-465	1656	36	entity	entity	NOUN
ftr-465	1656	37	competes	compete	VERB
ftr-465	1656	38	unfairly	unfairly	ADV
ftr-465	1656	39	:	:	PUNCT
ftr-465	1656	40	however	however	ADV
ftr-465	1656	41	,	,	PUNCT
ftr-465	1656	42	in	in	ADP
ftr-465	1656	43	general	general	ADJ
ftr-465	1656	44	,	,	PUNCT
ftr-465	1656	45	any	any	DET
ftr-465	1656	46	activity	activity	NOUN
ftr-465	1656	47	of	of	ADP
ftr-465	1656	48	a	a	DET
ftr-465	1656	49	section	section	NOUN
ftr-465	1656	50	511	511	NUM
ftr-465	1656	51	organization	organization	NOUN
ftr-465	1656	52	which	which	PRON
ftr-465	1656	53	is	be	AUX
ftr-465	1656	54	carried	carry	VERB
ftr-465	1656	55	on	on	ADP
ftr-465	1656	56	for	for	ADP
ftr-465	1656	57	the	the	DET
ftr-465	1656	58	production	production	NOUN
ftr-465	1656	59	of	of	ADP
ftr-465	1656	60	income	income	NOUN
ftr-465	1656	61	and	and	CCONJ
ftr-465	1656	62	which	which	PRON
ftr-465	1656	63	otherwise	otherwise	ADV
ftr-465	1656	64	possesses	possess	VERB
ftr-465	1656	65	the	the	DET
ftr-465	1656	66	characteristics	characteristic	NOUN
ftr-465	1656	67	required	require	VERB
ftr-465	1656	68	to	to	PART
ftr-465	1656	69	constitute	constitute	VERB
ftr-465	1656	70	"	"	PUNCT
ftr-465	1656	71	trade	trade	NOUN
ftr-465	1656	72	or	or	CCONJ
ftr-465	1656	73	business	business	NOUN
ftr-465	1656	74	"	"	PUNCT
ftr-465	1656	75	273	273	NUM
ftr-465	1656	76	.	.	PUNCT
ftr-465	1656	77	477	477	NUM
ftr-465	1657	1	u.s	u.s	PROPN
ftr-465	1657	2	.	.	PROPN
ftr-465	1657	3	105	105	NUM
ftr-465	1657	4	(	(	PUNCT
ftr-465	1657	5	1986	1986	NUM
ftr-465	1657	6	)	)	PUNCT
ftr-465	1657	7	.	.	PUNCT
ftr-465	1658	1	"	"	PUNCT
ftr-465	1658	2	the	the	DET
ftr-465	1658	3	undisputed	undisputed	ADJ
ftr-465	1658	4	purpose	purpose	NOUN
ftr-465	1658	5	of	of	ADP
ftr-465	1658	6	the	the	DET
ftr-465	1658	7	unrelated	unrelated	ADJ
ftr-465	1658	8	business	business	NOUN
ftr-465	1658	9	income	income	NOUN
ftr-465	1658	10	tax	tax	NOUN
ftr-465	1658	11	was	be	AUX
ftr-465	1658	12	to	to	PART
ftr-465	1658	13	prevent	prevent	VERB
ftr-465	1658	14	tax	tax	NOUN
ftr-465	1658	15	-	-	PUNCT
ftr-465	1658	16	exempt	exempt	ADJ
ftr-465	1658	17	organizations	organization	NOUN
ftr-465	1658	18	from	from	ADP
ftr-465	1658	19	competing	compete	VERB
ftr-465	1658	20	unfairly	unfairly	ADV
ftr-465	1658	21	with	with	ADP
ftr-465	1658	22	businesses	business	NOUN
ftr-465	1658	23	whose	whose	DET
ftr-465	1658	24	earnings	earning	NOUN
ftr-465	1658	25	were	be	AUX
ftr-465	1658	26	taxed	tax	VERB
ftr-465	1658	27	.	.	PUNCT
ftr-465	1658	28	"	"	PUNCT
ftr-465	1659	1	i	i	PRON
ftr-465	1659	2	d.	d.	PROPN
ftr-465	1659	3	at	at	ADP
ftr-465	1659	4	114	114	NUM
ftr-465	1659	5	.	.	PUNCT
ftr-465	1659	6	274	274	NUM
ftr-465	1659	7	.	.	PUNCT
ftr-465	1660	1	see	see	VERB
ftr-465	1660	2	regs	reg	NOUN
ftr-465	1660	3	.	.	PUNCT
ftr-465	1661	1	§	§	PROPN
ftr-465	1661	2	1.513	1.513	NUM
ftr-465	1661	3	-	-	SYM
ftr-465	1661	4	1(b	1(b	NUM
ftr-465	1661	5	)	)	PUNCT
ftr-465	1661	6	(	(	PUNCT
ftr-465	1661	7	"	"	PUNCT
ftr-465	1661	8	the	the	DET
ftr-465	1661	9	primary	primary	ADJ
ftr-465	1661	10	objective	objective	NOUN
ftr-465	1661	11	of	of	ADP
ftr-465	1661	12	adoption	adoption	NOUN
ftr-465	1661	13	of	of	ADP
ftr-465	1661	14	the	the	DET
ftr-465	1661	15	unrelated	unrelated	ADJ
ftr-465	1661	16	business	business	NOUN
ftr-465	1661	17	income	income	NOUN
ftr-465	1661	18	tax	tax	NOUN
ftr-465	1661	19	was	be	AUX
ftr-465	1661	20	to	to	PART
ftr-465	1661	21	eliminate	eliminate	VERB
ftr-465	1661	22	a	a	DET
ftr-465	1661	23	source	source	NOUN
ftr-465	1661	24	of	of	ADP
ftr-465	1661	25	unfair	unfair	ADJ
ftr-465	1661	26	competition	competition	NOUN
ftr-465	1661	27	by	by	ADP
ftr-465	1661	28	placing	place	VERB
ftr-465	1661	29	the	the	DET
ftr-465	1661	30	unrelated	unrelated	ADJ
ftr-465	1661	31	business	business	NOUN
ftr-465	1661	32	activities	activity	NOUN
ftr-465	1661	33	of	of	ADP
ftr-465	1661	34	certain	certain	ADJ
ftr-465	1661	35	exempt	exempt	ADJ
ftr-465	1661	36	organizations	organization	NOUN
ftr-465	1661	37	upon	upon	SCONJ
ftr-465	1661	38	the	the	DET
ftr-465	1661	39	same	same	ADJ
ftr-465	1661	40	tax	tax	NOUN
ftr-465	1661	41	basis	basis	NOUN
ftr-465	1661	42	as	as	ADP
ftr-465	1661	43	the	the	DET
ftr-465	1661	44	nonexempt	nonexempt	NOUN
ftr-465	1661	45	business	business	NOUN
ftr-465	1661	46	endeavors	endeavor	NOUN
ftr-465	1661	47	with	with	ADP
ftr-465	1661	48	which	which	PRON
ftr-465	1661	49	they	they	PRON
ftr-465	1661	50	compete	compete	VERB
ftr-465	1661	51	.	.	PUNCT
ftr-465	1661	52	"	"	PUNCT
ftr-465	1661	53	)	)	PUNCT
ftr-465	1661	54	.	.	PUNCT
ftr-465	1662	1	275	275	NUM
ftr-465	1662	2	.	.	PUNCT
ftr-465	1662	3	irc	irc	PROPN
ftr-465	1662	4	§	§	PROPN
ftr-465	1662	5	513(a	513(a	PROPN
ftr-465	1662	6	)	)	PUNCT
ftr-465	1662	7	.	.	PUNCT
ftr-465	1663	1	276	276	X
ftr-465	1663	2	.	.	PUNCT
ftr-465	1663	3	louisiana	louisiana	PROPN
ftr-465	1663	4	credit	credit	PROPN
ftr-465	1663	5	union	union	PROPN
ftr-465	1663	6	league	league	PROPN
ftr-465	1663	7	,	,	PUNCT
ftr-465	1663	8	693	693	NUM
ftr-465	1663	9	f.2d	f.2d	X
ftr-465	1663	10	at	at	ADP
ftr-465	1663	11	541	541	NUM
ftr-465	1663	12	.	.	PUNCT
ftr-465	1664	1	277	277	NUM
ftr-465	1664	2	.	.	PUNCT
ftr-465	1665	1	hope	hope	PROPN
ftr-465	1665	2	sciool	sciool	PROPN
ftr-465	1665	3	,	,	PUNCT
ftr-465	1665	4	612	612	NUM
ftr-465	1665	5	f.2d	f.2d	NOUN
ftr-465	1665	6	at	at	ADP
ftr-465	1665	7	301	301	NUM
ftr-465	1665	8	.	.	PUNCT
ftr-465	1666	1	278	278	NUM
ftr-465	1666	2	.	.	PUNCT
ftr-465	1666	3	regs	regs	PROPN
ftr-465	1666	4	.	.	PUNCT
ftr-465	1667	1	§	§	PROPN
ftr-465	1667	2	1.513	1.513	NUM
ftr-465	1667	3	-	-	SYM
ftr-465	1667	4	1(b	1(b	NUM
ftr-465	1667	5	)	)	PUNCT
ftr-465	1667	6	.	.	PUNCT
ftr-465	1668	1	19961	19961	NUM
ftr-465	1668	2	florida	florida	PROPN
ftr-465	1668	3	tax	tax	NOUN
ftr-465	1668	4	review	review	NOUN
ftr-465	1668	5	within	within	ADP
ftr-465	1668	6	the	the	DET
ftr-465	1668	7	meaning	meaning	NOUN
ftr-465	1668	8	of	of	ADP
ftr-465	1668	9	section	section	NOUN
ftr-465	1668	10	162	162	NUM
ftr-465	1668	11	-	-	PUNCT
ftr-465	1668	12	and	and	CCONJ
ftr-465	1668	13	which	which	PRON
ftr-465	1668	14	,	,	PUNCT
ftr-465	1668	15	in	in	ADP
ftr-465	1668	16	addition	addition	NOUN
ftr-465	1668	17	,	,	PUNCT
ftr-465	1668	18	is	be	AUX
ftr-465	1668	19	not	not	PART
ftr-465	1668	20	substantially	substantially	ADV
ftr-465	1668	21	related	relate	VERB
ftr-465	1668	22	to	to	ADP
ftr-465	1668	23	the	the	DET
ftr-465	1668	24	performance	performance	NOUN
ftr-465	1668	25	of	of	ADP
ftr-465	1668	26	exempt	exempt	ADJ
ftr-465	1668	27	functions	function	NOUN
ftr-465	1668	28	-	-	PUNCT
ftr-465	1668	29	presents	present	VERB
ftr-465	1668	30	sufficient	sufficient	ADJ
ftr-465	1668	31	likelihood	likelihood	NOUN
ftr-465	1668	32	of	of	ADP
ftr-465	1668	33	unfair	unfair	ADJ
ftr-465	1668	34	competition	competition	NOUN
ftr-465	1668	35	to	to	PART
ftr-465	1668	36	be	be	AUX
ftr-465	1668	37	within	within	ADP
ftr-465	1668	38	the	the	DET
ftr-465	1668	39	policy	policy	NOUN
ftr-465	1668	40	of	of	ADP
ftr-465	1668	41	the	the	DET
ftr-465	1668	42	tax.279	tax.279	NOUN
ftr-465	1668	43	aware	aware	ADJ
ftr-465	1668	44	of	of	ADP
ftr-465	1668	45	this	this	DET
ftr-465	1668	46	last	last	ADJ
ftr-465	1668	47	quoted	quote	VERB
ftr-465	1668	48	sentence	sentence	NOUN
ftr-465	1668	49	of	of	ADP
ftr-465	1668	50	the	the	DET
ftr-465	1668	51	regulation	regulation	NOUN
ftr-465	1668	52	,	,	PUNCT
ftr-465	1668	53	judge	judge	PROPN
ftr-465	1668	54	schatz	schatz	NOUN
ftr-465	1668	55	,	,	PUNCT
ftr-465	1668	56	dissenting	dissent	VERB
ftr-465	1668	57	in	in	ADP
ftr-465	1668	58	clarence	clarence	PROPN
ftr-465	1668	59	labelle	labelle	PROPN
ftr-465	1668	60	post	post	PROPN
ftr-465	1668	61	,	,	PUNCT
ftr-465	1668	62	held	hold	VERB
ftr-465	1668	63	steadfast	steadfast	ADJ
ftr-465	1668	64	in	in	ADP
ftr-465	1668	65	his	his	PRON
ftr-465	1668	66	opinion	opinion	NOUN
ftr-465	1668	67	that	that	SCONJ
ftr-465	1668	68	the	the	DET
ftr-465	1668	69	sentence	sentence	NOUN
ftr-465	1668	70	is	be	AUX
ftr-465	1668	71	subservient	subservient	ADJ
ftr-465	1668	72	to	to	ADP
ftr-465	1668	73	the	the	DET
ftr-465	1668	74	primary	primary	ADJ
ftr-465	1668	75	purpose	purpose	NOUN
ftr-465	1668	76	of	of	ADP
ftr-465	1668	77	the	the	DET
ftr-465	1668	78	section	section	NOUN
ftr-465	1668	79	511	511	NUM
ftr-465	1668	80	tax	tax	NOUN
ftr-465	1668	81	to	to	PART
ftr-465	1668	82	eliminate	eliminate	VERB
ftr-465	1668	83	unfair	unfair	ADJ
ftr-465	1668	84	competition	competition	NOUN
ftr-465	1668	85	,	,	PUNCT
ftr-465	1668	86	a	a	DET
ftr-465	1668	87	purpose	purpose	NOUN
ftr-465	1668	88	confirmed	confirm	VERB
ftr-465	1668	89	by	by	ADP
ftr-465	1668	90	the	the	DET
ftr-465	1668	91	first	first	ADJ
ftr-465	1668	92	sentence	sentence	NOUN
ftr-465	1668	93	of	of	ADP
ftr-465	1668	94	the	the	DET
ftr-465	1668	95	same	same	ADJ
ftr-465	1668	96	regulation.80	regulation.80	NOUN
ftr-465	1668	97	judge	judge	NOUN
ftr-465	1668	98	schatz	schatz	NOUN
ftr-465	1668	99	,	,	PUNCT
ftr-465	1668	100	however	however	ADV
ftr-465	1668	101	,	,	PUNCT
ftr-465	1668	102	did	do	VERB
ftr-465	1668	103	not	not	PART
ftr-465	1668	104	,	,	PUNCT
ftr-465	1668	105	and	and	CCONJ
ftr-465	1668	106	could	could	AUX
ftr-465	1668	107	not	not	PART
ftr-465	1668	108	,	,	PUNCT
ftr-465	1668	109	cite	cite	VERB
ftr-465	1668	110	any	any	DET
ftr-465	1668	111	provision	provision	NOUN
ftr-465	1668	112	in	in	ADP
ftr-465	1668	113	either	either	CCONJ
ftr-465	1668	114	the	the	DET
ftr-465	1668	115	code	code	NOUN
ftr-465	1668	116	or	or	CCONJ
ftr-465	1668	117	the	the	DET
ftr-465	1668	118	regulations	regulation	NOUN
ftr-465	1668	119	that	that	PRON
ftr-465	1668	120	explicitly	explicitly	ADV
ftr-465	1668	121	imposes	impose	VERB
ftr-465	1668	122	a	a	DET
ftr-465	1668	123	finding	finding	NOUN
ftr-465	1668	124	of	of	ADP
ftr-465	1668	125	competition	competition	NOUN
ftr-465	1668	126	as	as	ADP
ftr-465	1668	127	a	a	DET
ftr-465	1668	128	condition	condition	NOUN
ftr-465	1668	129	to	to	ADP
ftr-465	1668	130	taxation	taxation	NOUN
ftr-465	1668	131	under	under	ADP
ftr-465	1668	132	section	section	NOUN
ftr-465	1668	133	511	511	NUM
ftr-465	1668	134	.	.	PUNCT
ftr-465	1669	1	as	as	ADP
ftr-465	1669	2	a	a	DET
ftr-465	1669	3	parting	parting	NOUN
ftr-465	1669	4	sally	sally	NOUN
ftr-465	1669	5	the	the	DET
ftr-465	1669	6	taxpayer	taxpayer	NOUN
ftr-465	1669	7	in	in	ADP
ftr-465	1669	8	clarence	clarence	PROPN
ftr-465	1669	9	labelle	labelle	PROPN
ftr-465	1669	10	post	post	PROPN
ftr-465	1669	11	argued	argue	VERB
ftr-465	1669	12	that	that	SCONJ
ftr-465	1669	13	by	by	ADP
ftr-465	1669	14	enacting	enact	VERB
ftr-465	1669	15	section	section	NOUN
ftr-465	1669	16	513(d	513(d	NOUN
ftr-465	1669	17	)	)	PUNCT
ftr-465	1669	18	281	281	NUM
ftr-465	1669	19	in	in	ADP
ftr-465	1669	20	1976	1976	NUM
ftr-465	1669	21	,	,	PUNCT
ftr-465	1669	22	congress	congress	PROPN
ftr-465	1669	23	provided	provide	VERB
ftr-465	1669	24	additional	additional	ADJ
ftr-465	1669	25	evidence	evidence	NOUN
ftr-465	1669	26	that	that	SCONJ
ftr-465	1669	27	it	it	PRON
ftr-465	1669	28	intended	intend	VERB
ftr-465	1669	29	to	to	PART
ftr-465	1669	30	exclude	exclude	VERB
ftr-465	1669	31	from	from	ADP
ftr-465	1669	32	the	the	DET
ftr-465	1669	33	section	section	NOUN
ftr-465	1669	34	511	511	NUM
ftr-465	1669	35	tax	tax	NOUN
ftr-465	1669	36	unrelated	unrelated	ADJ
ftr-465	1669	37	businesses	business	NOUN
ftr-465	1669	38	that	that	PRON
ftr-465	1669	39	do	do	AUX
ftr-465	1669	40	not	not	PART
ftr-465	1669	41	actually	actually	ADV
ftr-465	1669	42	compete	compete	VERB
ftr-465	1669	43	with	with	ADP
ftr-465	1669	44	taxpaying	taxpaying	NOUN
ftr-465	1669	45	entities	entity	NOUN
ftr-465	1669	46	.	.	PUNCT
ftr-465	1670	1	the	the	DET
ftr-465	1670	2	senate	senate	PROPN
ftr-465	1670	3	report	report	NOUN
ftr-465	1670	4	accompanying	accompany	VERB
ftr-465	1670	5	the	the	DET
ftr-465	1670	6	1976	1976	NUM
ftr-465	1670	7	legislation	legislation	NOUN
ftr-465	1670	8	indeed	indeed	ADV
ftr-465	1670	9	indicated	indicate	VERB
ftr-465	1670	10	that	that	SCONJ
ftr-465	1670	11	section	section	NOUN
ftr-465	1670	12	513(d	513(d	NOUN
ftr-465	1670	13	)	)	PUNCT
ftr-465	1670	14	was	be	AUX
ftr-465	1670	15	adopted	adopt	VERB
ftr-465	1670	16	as	as	ADP
ftr-465	1670	17	a	a	DET
ftr-465	1670	18	reaction	reaction	NOUN
ftr-465	1670	19	to	to	ADP
ftr-465	1670	20	internal	internal	ADJ
ftr-465	1670	21	revenue	revenue	NOUN
ftr-465	1670	22	service	service	NOUN
ftr-465	1670	23	rulings	ruling	NOUN
ftr-465	1670	24	-	-	PUNCT
ftr-465	1670	25	involving	involve	VERB
ftr-465	1670	26	horse	horse	NOUN
ftr-465	1670	27	racing	racing	NOUN
ftr-465	1670	28	at	at	ADP
ftr-465	1670	29	an	an	DET
ftr-465	1670	30	exempt	exempt	ADJ
ftr-465	1670	31	county	county	NOUN
ftr-465	1670	32	fair	fair	ADJ
ftr-465	1670	33	association	association	NOUN
ftr-465	1670	34	and	and	CCONJ
ftr-465	1670	35	renting	rent	VERB
ftr-465	1670	36	display	display	NOUN
ftr-465	1670	37	space	space	NOUN
ftr-465	1670	38	at	at	ADP
ftr-465	1670	39	a	a	DET
ftr-465	1670	40	convention	convention	NOUN
ftr-465	1670	41	trade	trade	NOUN
ftr-465	1670	42	show	show	NOUN
ftr-465	1670	43	-	-	PUNCT
ftr-465	1670	44	in	in	NOUN
ftr-465	1670	45	which	which	PRON
ftr-465	1670	46	the	the	DET
ftr-465	1670	47	service	service	NOUN
ftr-465	1670	48	held	hold	VERB
ftr-465	1670	49	that	that	SCONJ
ftr-465	1670	50	the	the	DET
ftr-465	1670	51	tax	tax	NOUN
ftr-465	1670	52	applies	apply	VERB
ftr-465	1670	53	even	even	ADV
ftr-465	1670	54	though	though	SCONJ
ftr-465	1670	55	the	the	DET
ftr-465	1670	56	activity	activity	NOUN
ftr-465	1670	57	does	do	AUX
ftr-465	1670	58	not	not	PART
ftr-465	1670	59	compete	compete	VERB
ftr-465	1670	60	with	with	ADP
ftr-465	1670	61	commercial	commercial	ADJ
ftr-465	1670	62	endeavors.282	endeavors.282	PROPN
ftr-465	1670	63	similarly	similarly	ADV
ftr-465	1670	64	,	,	PUNCT
ftr-465	1670	65	the	the	DET
ftr-465	1670	66	seventh	seventh	ADJ
ftr-465	1670	67	circuit	circuit	NOUN
ftr-465	1670	68	in	in	ADP
ftr-465	1670	69	hope	hope	PROPN
ftr-465	1670	70	school	school	NOUN
ftr-465	1670	71	found	find	VERB
ftr-465	1670	72	support	support	NOUN
ftr-465	1670	73	for	for	ADP
ftr-465	1670	74	the	the	DET
ftr-465	1670	75	"	"	PUNCT
ftr-465	1670	76	no	no	DET
ftr-465	1670	77	competition	competition	NOUN
ftr-465	1670	78	/	/	SYM
ftr-465	1670	79	no	no	DET
ftr-465	1670	80	tax	tax	NOUN
ftr-465	1670	81	"	"	PUNCT
ftr-465	1670	82	position	position	NOUN
ftr-465	1670	83	with	with	ADP
ftr-465	1670	84	the	the	DET
ftr-465	1670	85	adoption	adoption	NOUN
ftr-465	1670	86	of	of	ADP
ftr-465	1670	87	section	section	NOUN
ftr-465	1670	88	513(f	513(f	PROPN
ftr-465	1670	89	)	)	PUNCT
ftr-465	1670	90	in	in	ADP
ftr-465	1670	91	1978.283	1978.283	NUM
ftr-465	1670	92	in	in	ADP
ftr-465	1670	93	specifically	specifically	ADV
ftr-465	1670	94	overruling	overrule	VERB
ftr-465	1670	95	the	the	DET
ftr-465	1670	96	holding	holding	NOUN
ftr-465	1670	97	in	in	ADP
ftr-465	1670	98	clarence	clarence	PROPN
ftr-465	1670	99	labelle	labelle	PROPN
ftr-465	1670	100	post	post	PROPN
ftr-465	1670	101	,	,	PUNCT
ftr-465	1670	102	subsection	subsection	NOUN
ftr-465	1670	103	513(f	513(f	NUM
ftr-465	1670	104	)	)	PUNCT
ftr-465	1670	105	excludes	exclude	NOUN
ftr-465	1670	106	from	from	ADP
ftr-465	1670	107	the	the	DET
ftr-465	1670	108	term	term	NOUN
ftr-465	1670	109	"	"	PUNCT
ftr-465	1670	110	unrelated	unrelated	ADJ
ftr-465	1670	111	trade	trade	NOUN
ftr-465	1670	112	or	or	CCONJ
ftr-465	1670	113	business	business	NOUN
ftr-465	1670	114	"	"	PUNCT
ftr-465	1670	115	the	the	DET
ftr-465	1670	116	conduct	conduct	NOUN
ftr-465	1670	117	of	of	ADP
ftr-465	1670	118	bingo	bingo	NOUN
ftr-465	1670	119	games	game	NOUN
ftr-465	1670	120	where	where	SCONJ
ftr-465	1670	121	such	such	ADJ
ftr-465	1670	122	activity	activity	NOUN
ftr-465	1670	123	is	be	AUX
ftr-465	1670	124	not	not	PART
ftr-465	1670	125	ordinarily	ordinarily	ADV
ftr-465	1670	126	carried	carry	VERB
ftr-465	1670	127	out	out	ADP
ftr-465	1670	128	on	on	ADP
ftr-465	1670	129	a	a	DET
ftr-465	1670	130	commercial	commercial	ADJ
ftr-465	1670	131	basis	basis	NOUN
ftr-465	1670	132	in	in	ADP
ftr-465	1670	133	the	the	DET
ftr-465	1670	134	state	state	NOUN
ftr-465	1670	135	in	in	ADP
ftr-465	1670	136	which	which	PRON
ftr-465	1670	137	the	the	DET
ftr-465	1670	138	exempt	exempt	ADJ
ftr-465	1670	139	organization	organization	NOUN
ftr-465	1670	140	operates.2	operates.2	NOUN
ftr-465	1670	141	"	"	PUNCT
ftr-465	1670	142	as	as	SCONJ
ftr-465	1670	143	the	the	DET
ftr-465	1670	144	house	house	PROPN
ftr-465	1670	145	report	report	NOUN
ftr-465	1670	146	accompanying	accompany	VERB
ftr-465	1670	147	section	section	NOUN
ftr-465	1670	148	513(f	513(f	PROPN
ftr-465	1670	149	)	)	PUNCT
ftr-465	1670	150	explained	explain	VERB
ftr-465	1670	151	,	,	PUNCT
ftr-465	1670	152	279	279	NUM
ftr-465	1670	153	.	.	PUNCT
ftr-465	1671	1	i	i	PRON
ftr-465	1671	2	d.	d.	PROPN
ftr-465	1671	3	;	;	PUNCT
ftr-465	1671	4	see	see	VERB
ftr-465	1671	5	louisiana	louisiana	PROPN
ftr-465	1671	6	credit	credit	PROPN
ftr-465	1671	7	union	union	PROPN
ftr-465	1671	8	league	league	PROPN
ftr-465	1671	9	,	,	PUNCT
ftr-465	1671	10	693	693	NUM
ftr-465	1671	11	f.2d	f.2d	X
ftr-465	1671	12	at	at	ADP
ftr-465	1671	13	542	542	NUM
ftr-465	1671	14	.	.	NOUN
ftr-465	1672	1	280	280	NUM
ftr-465	1672	2	.	.	X
ftr-465	1672	3	clarence	clarence	PROPN
ftr-465	1672	4	labelle	labelle	PROPN
ftr-465	1672	5	post	post	PROPN
ftr-465	1672	6	,	,	PUNCT
ftr-465	1672	7	580	580	NUM
ftr-465	1672	8	f.2d	f.2d	NOUN
ftr-465	1672	9	at	at	ADP
ftr-465	1672	10	278	278	NUM
ftr-465	1672	11	(	(	PUNCT
ftr-465	1672	12	referring	refer	VERB
ftr-465	1672	13	to	to	ADP
ftr-465	1672	14	the	the	DET
ftr-465	1672	15	first	first	ADJ
ftr-465	1672	16	sentence	sentence	NOUN
ftr-465	1672	17	of	of	ADP
ftr-465	1672	18	regs	reg	NOUN
ftr-465	1672	19	.	.	PUNCT
ftr-465	1673	1	§	§	PROPN
ftr-465	1673	2	1.513	1.513	NUM
ftr-465	1673	3	-	-	SYM
ftr-465	1673	4	1(b	1(b	NUM
ftr-465	1673	5	):	):	PUNCT
ftr-465	1673	6	"	"	PUNCT
ftr-465	1673	7	the	the	DET
ftr-465	1673	8	primary	primary	ADJ
ftr-465	1673	9	objective	objective	NOUN
ftr-465	1673	10	of	of	ADP
ftr-465	1673	11	adoption	adoption	NOUN
ftr-465	1673	12	of	of	ADP
ftr-465	1673	13	the	the	DET
ftr-465	1673	14	unrelated	unrelated	ADJ
ftr-465	1673	15	business	business	NOUN
ftr-465	1673	16	income	income	NOUN
ftr-465	1673	17	tax	tax	NOUN
ftr-465	1673	18	was	be	AUX
ftr-465	1673	19	to	to	PART
ftr-465	1673	20	eliminate	eliminate	VERB
ftr-465	1673	21	a	a	DET
ftr-465	1673	22	source	source	NOUN
ftr-465	1673	23	of	of	ADP
ftr-465	1673	24	unfair	unfair	ADJ
ftr-465	1673	25	competition	competition	NOUN
ftr-465	1673	26	by	by	ADP
ftr-465	1673	27	placing	place	VERB
ftr-465	1673	28	the	the	DET
ftr-465	1673	29	unrelated	unrelated	ADJ
ftr-465	1673	30	business	business	NOUN
ftr-465	1673	31	activities	activity	NOUN
ftr-465	1673	32	of	of	ADP
ftr-465	1673	33	certain	certain	ADJ
ftr-465	1673	34	exempt	exempt	ADJ
ftr-465	1673	35	organizations	organization	NOUN
ftr-465	1673	36	upon	upon	SCONJ
ftr-465	1673	37	the	the	DET
ftr-465	1673	38	same	same	ADJ
ftr-465	1673	39	tax	tax	NOUN
ftr-465	1673	40	basis	basis	NOUN
ftr-465	1673	41	as	as	ADP
ftr-465	1673	42	the	the	DET
ftr-465	1673	43	non	non	ADJ
ftr-465	1673	44	-	-	ADJ
ftr-465	1673	45	exempt	exempt	ADJ
ftr-465	1673	46	business	business	NOUN
ftr-465	1673	47	endeavors	endeavor	NOUN
ftr-465	1673	48	with	with	ADP
ftr-465	1673	49	which	which	PRON
ftr-465	1673	50	they	they	PRON
ftr-465	1673	51	compete	compete	VERB
ftr-465	1673	52	.	.	PUNCT
ftr-465	1673	53	"	"	PUNCT
ftr-465	1673	54	)	)	PUNCT
ftr-465	1673	55	.	.	PUNCT
ftr-465	1674	1	281	281	NUM
ftr-465	1674	2	.	.	PUNCT
ftr-465	1675	1	irc	irc	VERB
ftr-465	1675	2	§	§	PROPN
ftr-465	1675	3	513(d	513(d	PROPN
ftr-465	1675	4	)	)	PUNCT
ftr-465	1675	5	(	(	PUNCT
ftr-465	1675	6	providing	provide	VERB
ftr-465	1675	7	that	that	SCONJ
ftr-465	1675	8	qualified	qualified	ADJ
ftr-465	1675	9	public	public	ADJ
ftr-465	1675	10	entertainment	entertainment	NOUN
ftr-465	1675	11	activities	activity	NOUN
ftr-465	1675	12	or	or	CCONJ
ftr-465	1675	13	qualified	qualified	ADJ
ftr-465	1675	14	convention	convention	NOUN
ftr-465	1675	15	and	and	CCONJ
ftr-465	1675	16	trade	trade	NOUN
ftr-465	1675	17	show	show	NOUN
ftr-465	1675	18	activities	activity	NOUN
ftr-465	1675	19	are	be	AUX
ftr-465	1675	20	not	not	PART
ftr-465	1675	21	unrelated	unrelated	ADJ
ftr-465	1675	22	trade	trade	NOUN
ftr-465	1675	23	or	or	CCONJ
ftr-465	1675	24	businesses	business	NOUN
ftr-465	1675	25	)	)	PUNCT
ftr-465	1675	26	.	.	PUNCT
ftr-465	1676	1	282	282	NUM
ftr-465	1676	2	.	.	PUNCT
ftr-465	1677	1	s.	s.	PROPN
ftr-465	1677	2	rep	rep	PROPN
ftr-465	1677	3	.	.	PROPN
ftr-465	1678	1	no	no	PROPN
ftr-465	1678	2	.	.	PROPN
ftr-465	1679	1	938	938	NUM
ftr-465	1679	2	,	,	PUNCT
ftr-465	1679	3	94th	94th	ADJ
ftr-465	1679	4	cong	cong	NOUN
ftr-465	1679	5	.	.	PROPN
ftr-465	1679	6	,	,	PUNCT
ftr-465	1679	7	2d	2d	PROPN
ftr-465	1679	8	sess	sess	NOUN
ftr-465	1679	9	.	.	PUNCT
ftr-465	1680	1	602	602	NUM
ftr-465	1680	2	(	(	PUNCT
ftr-465	1680	3	1976	1976	NUM
ftr-465	1680	4	)	)	PUNCT
ftr-465	1680	5	,	,	PUNCT
ftr-465	1680	6	reprinted	reprint	VERB
ftr-465	1680	7	in	in	ADP
ftr-465	1680	8	1976	1976	NUM
ftr-465	1680	9	u.s.c.c.a.n	u.s.c.c.a.n	NOUN
ftr-465	1680	10	.	.	PUNCT
ftr-465	1681	1	at	at	ADP
ftr-465	1681	2	3439	3439	NUM
ftr-465	1681	3	(	(	PUNCT
ftr-465	1681	4	indicating	indicate	VERB
ftr-465	1681	5	that	that	SCONJ
ftr-465	1681	6	(	(	PUNCT
ftr-465	1681	7	1	1	X
ftr-465	1681	8	)	)	PUNCT
ftr-465	1681	9	the	the	DET
ftr-465	1681	10	committee	committee	NOUN
ftr-465	1681	11	thought	think	VERB
ftr-465	1681	12	that	that	SCONJ
ftr-465	1681	13	the	the	DET
ftr-465	1681	14	activities	activity	NOUN
ftr-465	1681	15	in	in	ADP
ftr-465	1681	16	question	question	NOUN
ftr-465	1681	17	were	be	AUX
ftr-465	1681	18	related	relate	VERB
ftr-465	1681	19	to	to	ADP
ftr-465	1681	20	the	the	DET
ftr-465	1681	21	exempt	exempt	ADJ
ftr-465	1681	22	purposes	purpose	NOUN
ftr-465	1681	23	of	of	ADP
ftr-465	1681	24	the	the	DET
ftr-465	1681	25	organizations	organization	NOUN
ftr-465	1681	26	that	that	PRON
ftr-465	1681	27	conduct	conduct	VERB
ftr-465	1681	28	them	they	PRON
ftr-465	1681	29	,	,	PUNCT
ftr-465	1681	30	and	and	CCONJ
ftr-465	1681	31	that	that	SCONJ
ftr-465	1681	32	(	(	PUNCT
ftr-465	1681	33	2	2	X
ftr-465	1681	34	)	)	PUNCT
ftr-465	1681	35	in	in	ADP
ftr-465	1681	36	any	any	DET
ftr-465	1681	37	event	event	NOUN
ftr-465	1681	38	,	,	PUNCT
ftr-465	1681	39	there	there	PRON
ftr-465	1681	40	was	be	VERB
ftr-465	1681	41	little	little	ADJ
ftr-465	1681	42	opportunity	opportunity	NOUN
ftr-465	1681	43	for	for	SCONJ
ftr-465	1681	44	the	the	DET
ftr-465	1681	45	activities	activity	NOUN
ftr-465	1681	46	to	to	PART
ftr-465	1681	47	compete	compete	VERB
ftr-465	1681	48	with	with	ADP
ftr-465	1681	49	those	those	PRON
ftr-465	1681	50	conducted	conduct	VERB
ftr-465	1681	51	by	by	ADP
ftr-465	1681	52	taxpaying	taxpaying	NOUN
ftr-465	1681	53	entities	entity	NOUN
ftr-465	1681	54	)	)	PUNCT
ftr-465	1681	55	.	.	PUNCT
ftr-465	1682	1	283	283	NUM
ftr-465	1682	2	.	.	PUNCT
ftr-465	1683	1	hope	hope	PROPN
ftr-465	1683	2	school	school	PROPN
ftr-465	1683	3	,	,	PUNCT
ftr-465	1683	4	612	612	NUM
ftr-465	1683	5	f.2d	f.2d	X
ftr-465	1683	6	at	at	ADP
ftr-465	1683	7	304	304	NUM
ftr-465	1683	8	.	.	PUNCT
ftr-465	1683	9	284	284	NUM
ftr-465	1683	10	.	.	PUNCT
ftr-465	1684	1	irc	irc	PROPN
ftr-465	1684	2	§	§	PROPN
ftr-465	1684	3	513(f	513(f	PROPN
ftr-465	1684	4	)	)	PUNCT
ftr-465	1684	5	.	.	PUNCT
ftr-465	1685	1	[	[	X
ftr-465	1685	2	vol	vol	NOUN
ftr-465	1685	3	3:7	3:7	NUM
ftr-465	1685	4	unfair	unfair	ADJ
ftr-465	1685	5	business	business	NOUN
ftr-465	1685	6	competition	competition	NOUN
ftr-465	1685	7	the	the	DET
ftr-465	1685	8	basic	basic	ADJ
ftr-465	1685	9	rationale	rationale	NOUN
ftr-465	1685	10	of	of	ADP
ftr-465	1685	11	the	the	DET
ftr-465	1685	12	section	section	NOUN
ftr-465	1685	13	511	511	NUM
ftr-465	1685	14	tax	tax	NOUN
ftr-465	1685	15	does	do	AUX
ftr-465	1685	16	not	not	PART
ftr-465	1685	17	apply	apply	VERB
ftr-465	1685	18	where	where	SCONJ
ftr-465	1685	19	taxable	taxable	ADJ
ftr-465	1685	20	organizations	organization	NOUN
ftr-465	1685	21	are	be	AUX
ftr-465	1685	22	not	not	PART
ftr-465	1685	23	carrying	carry	VERB
ftr-465	1685	24	on	on	ADP
ftr-465	1685	25	the	the	DET
ftr-465	1685	26	same	same	ADJ
ftr-465	1685	27	activity	activity	NOUN
ftr-465	1685	28	.	.	PUNCT
ftr-465	1686	1	-8	-8	ADV
ftr-465	1686	2	unconvinced	unconvinced	ADJ
ftr-465	1686	3	by	by	ADP
ftr-465	1686	4	the	the	DET
ftr-465	1686	5	taxpayer	taxpayer	NOUN
ftr-465	1686	6	's	's	PART
ftr-465	1686	7	argument	argument	NOUN
ftr-465	1686	8	,	,	PUNCT
ftr-465	1686	9	the	the	DET
ftr-465	1686	10	eighth	eighth	ADJ
ftr-465	1686	11	circuit	circuit	NOUN
ftr-465	1686	12	in	in	ADP
ftr-465	1686	13	clarence	clarence	NOUN
ftr-465	1686	14	labelle	labelle	PROPN
ftr-465	1686	15	post	post	PROPN
ftr-465	1686	16	reasoned	reason	VERB
ftr-465	1686	17	that	that	SCONJ
ftr-465	1686	18	the	the	DET
ftr-465	1686	19	adoption	adoption	NOUN
ftr-465	1686	20	of	of	ADP
ftr-465	1686	21	section	section	NOUN
ftr-465	1686	22	513(d	513(d	NOUN
ftr-465	1686	23	)	)	PUNCT
ftr-465	1686	24	provided	provide	VERB
ftr-465	1686	25	evidence	evidence	NOUN
ftr-465	1686	26	to	to	PART
ftr-465	1686	27	support	support	VERB
ftr-465	1686	28	precisely	precisely	ADV
ftr-465	1686	29	the	the	DET
ftr-465	1686	30	opposite	opposite	ADJ
ftr-465	1686	31	conclusion	conclusion	NOUN
ftr-465	1686	32	.	.	PUNCT
ftr-465	1687	1	rather	rather	ADV
ftr-465	1687	2	than	than	ADP
ftr-465	1687	3	requiring	require	VERB
ftr-465	1687	4	a	a	DET
ftr-465	1687	5	finding	finding	NOUN
ftr-465	1687	6	of	of	ADP
ftr-465	1687	7	competition	competition	NOUN
ftr-465	1687	8	between	between	ADP
ftr-465	1687	9	the	the	DET
ftr-465	1687	10	unrelated	unrelated	ADJ
ftr-465	1687	11	trade	trade	NOUN
ftr-465	1687	12	or	or	CCONJ
ftr-465	1687	13	business	business	NOUN
ftr-465	1687	14	and	and	CCONJ
ftr-465	1687	15	a	a	DET
ftr-465	1687	16	taxable	taxable	ADJ
ftr-465	1687	17	entity	entity	NOUN
ftr-465	1687	18	as	as	ADP
ftr-465	1687	19	an	an	DET
ftr-465	1687	20	across	across	ADP
ftr-465	1687	21	-	-	PUNCT
ftr-465	1687	22	the	the	DET
ftr-465	1687	23	-	-	PUNCT
ftr-465	1687	24	board	board	NOUN
ftr-465	1687	25	general	general	ADJ
ftr-465	1687	26	rule	rule	NOUN
ftr-465	1687	27	,	,	PUNCT
ftr-465	1687	28	argued	argue	VERB
ftr-465	1687	29	the	the	DET
ftr-465	1687	30	court	court	NOUN
ftr-465	1687	31	,	,	PUNCT
ftr-465	1687	32	congress	congress	PROPN
ftr-465	1687	33	,	,	PUNCT
ftr-465	1687	34	in	in	ADP
ftr-465	1687	35	enacting	enact	VERB
ftr-465	1687	36	section	section	NOUN
ftr-465	1687	37	513(d	513(d	NOUN
ftr-465	1687	38	)	)	PUNCT
ftr-465	1687	39	,	,	PUNCT
ftr-465	1687	40	chose	choose	VERB
ftr-465	1687	41	to	to	PART
ftr-465	1687	42	carve	carve	VERB
ftr-465	1687	43	out	out	ADP
ftr-465	1687	44	only	only	ADV
ftr-465	1687	45	two	two	NUM
ftr-465	1687	46	specific	specific	ADJ
ftr-465	1687	47	exceptions	exception	NOUN
ftr-465	1687	48	for	for	ADP
ftr-465	1687	49	horse	horse	NOUN
ftr-465	1687	50	racing	racing	NOUN
ftr-465	1687	51	at	at	ADP
ftr-465	1687	52	an	an	DET
ftr-465	1687	53	exempt	exempt	ADJ
ftr-465	1687	54	county	county	NOUN
ftr-465	1687	55	fair	fair	ADJ
ftr-465	1687	56	and	and	CCONJ
ftr-465	1687	57	renting	rent	VERB
ftr-465	1687	58	display	display	NOUN
ftr-465	1687	59	space	space	NOUN
ftr-465	1687	60	at	at	ADP
ftr-465	1687	61	trade	trade	NOUN
ftr-465	1687	62	shows	show	NOUN
ftr-465	1687	63	.	.	PUNCT
ftr-465	1688	1	6	6	NUM
ftr-465	1688	2	the	the	DET
ftr-465	1688	3	eighth	eighth	ADJ
ftr-465	1688	4	circuit	circuit	NOUN
ftr-465	1688	5	's	's	PART
ftr-465	1688	6	reasoning	reasoning	NOUN
ftr-465	1688	7	applies	apply	VERB
ftr-465	1688	8	to	to	ADP
ftr-465	1688	9	the	the	DET
ftr-465	1688	10	adoption	adoption	NOUN
ftr-465	1688	11	of	of	ADP
ftr-465	1688	12	section	section	NOUN
ftr-465	1688	13	513(f	513(f	PROPN
ftr-465	1688	14	)	)	PUNCT
ftr-465	1688	15	as	as	ADV
ftr-465	1688	16	well	well	ADV
ftr-465	1688	17	,	,	PUNCT
ftr-465	1688	18	the	the	DET
ftr-465	1688	19	very	very	ADJ
ftr-465	1688	20	provision	provision	NOUN
ftr-465	1688	21	that	that	PRON
ftr-465	1688	22	subsequently	subsequently	ADV
ftr-465	1688	23	overruled	overrule	VERB
ftr-465	1688	24	its	its	PRON
ftr-465	1688	25	decision	decision	NOUN
ftr-465	1688	26	in	in	ADP
ftr-465	1688	27	clarence	clarence	PROPN
ftr-465	1688	28	labelle	labelle	PROPN
ftr-465	1688	29	post	post	PROPN
ftr-465	1688	30	.	.	PUNCT
ftr-465	1689	1	section	section	NOUN
ftr-465	1689	2	513(f	513(f	NUM
ftr-465	1689	3	)	)	PUNCT
ftr-465	1689	4	confines	confine	NOUN
ftr-465	1689	5	its	its	PRON
ftr-465	1689	6	focus	focus	NOUN
ftr-465	1689	7	narrowly	narrowly	ADV
ftr-465	1689	8	to	to	ADP
ftr-465	1689	9	bingo	bingo	NOUN
ftr-465	1689	10	games	game	NOUN
ftr-465	1689	11	,	,	PUNCT
ftr-465	1689	12	bypassing	bypass	VERB
ftr-465	1689	13	the	the	DET
ftr-465	1689	14	opportunity	opportunity	NOUN
ftr-465	1689	15	to	to	PART
ftr-465	1689	16	exclude	exclude	VERB
ftr-465	1689	17	from	from	ADP
ftr-465	1689	18	the	the	DET
ftr-465	1689	19	tax	tax	NOUN
ftr-465	1689	20	all	all	DET
ftr-465	1689	21	unrelated	unrelated	ADJ
ftr-465	1689	22	trade	trade	NOUN
ftr-465	1689	23	or	or	CCONJ
ftr-465	1689	24	business	business	NOUN
ftr-465	1689	25	in	in	ADP
ftr-465	1689	26	situations	situation	NOUN
ftr-465	1689	27	where	where	SCONJ
ftr-465	1689	28	taxable	taxable	ADJ
ftr-465	1689	29	organizations	organization	NOUN
ftr-465	1689	30	are	be	AUX
ftr-465	1689	31	not	not	PART
ftr-465	1689	32	carrying	carry	VERB
ftr-465	1689	33	on	on	ADP
ftr-465	1689	34	the	the	DET
ftr-465	1689	35	same	same	ADJ
ftr-465	1689	36	endeavor	endeavor	NOUN
ftr-465	1689	37	.	.	PUNCT
ftr-465	1690	1	as	as	ADP
ftr-465	1690	2	the	the	DET
ftr-465	1690	3	fifth	fifth	ADJ
ftr-465	1690	4	circuit	circuit	NOUN
ftr-465	1690	5	stated	state	VERB
ftr-465	1690	6	in	in	ADP
ftr-465	1690	7	louisiana	louisiana	PROPN
ftr-465	1690	8	credit	credit	PROPN
ftr-465	1690	9	union	union	PROPN
ftr-465	1690	10	league	league	PROPN
ftr-465	1690	11	:	:	PUNCT
ftr-465	1690	12	"	"	PUNCT
ftr-465	1690	13	for	for	ADP
ftr-465	1690	14	over	over	ADP
ftr-465	1690	15	thirty	thirty	NUM
ftr-465	1690	16	years	year	NOUN
ftr-465	1690	17	,	,	PUNCT
ftr-465	1690	18	congress	congress	PROPN
ftr-465	1690	19	has	have	AUX
ftr-465	1690	20	had	have	VERB
ftr-465	1690	21	the	the	DET
ftr-465	1690	22	opportunity	opportunity	NOUN
ftr-465	1690	23	to	to	PART
ftr-465	1690	24	create	create	VERB
ftr-465	1690	25	a	a	DET
ftr-465	1690	26	requirement	requirement	NOUN
ftr-465	1690	27	of	of	ADP
ftr-465	1690	28	competition	competition	NOUN
ftr-465	1690	29	with	with	ADP
ftr-465	1690	30	taxable	taxable	ADJ
ftr-465	1690	31	entities	entity	NOUN
ftr-465	1690	32	as	as	ADP
ftr-465	1690	33	a	a	DET
ftr-465	1690	34	prerequisite	prerequisite	NOUN
ftr-465	1690	35	for	for	ADP
ftr-465	1690	36	taxation	taxation	NOUN
ftr-465	1690	37	on	on	ADP
ftr-465	1690	38	unrelated	unrelated	ADJ
ftr-465	1690	39	business	business	NOUN
ftr-465	1690	40	income	income	NOUN
ftr-465	1690	41	.	.	PUNCT
ftr-465	1691	1	it	it	PRON
ftr-465	1691	2	has	have	AUX
ftr-465	1691	3	declined	decline	VERB
ftr-465	1691	4	to	to	PART
ftr-465	1691	5	do	do	VERB
ftr-465	1691	6	so	so	ADV
ftr-465	1691	7	.	.	PUNCT
ftr-465	1692	1	"	"	PUNCT
ftr-465	1692	2	'	'	PUNCT
ftr-465	1692	3	one	one	PRON
ftr-465	1692	4	would	would	AUX
ftr-465	1692	5	have	have	AUX
ftr-465	1692	6	thought	think	VERB
ftr-465	1692	7	that	that	SCONJ
ftr-465	1692	8	the	the	DET
ftr-465	1692	9	supreme	supreme	PROPN
ftr-465	1692	10	court	court	PROPN
ftr-465	1692	11	put	put	VERB
ftr-465	1692	12	the	the	DET
ftr-465	1692	13	competition	competition	NOUN
ftr-465	1692	14	matter	matter	NOUN
ftr-465	1692	15	to	to	PART
ftr-465	1692	16	rest	rest	VERB
ftr-465	1692	17	with	with	ADP
ftr-465	1692	18	its	its	PRON
ftr-465	1692	19	1986	1986	NUM
ftr-465	1692	20	decision	decision	NOUN
ftr-465	1692	21	,	,	PUNCT
ftr-465	1692	22	united	united	PROPN
ftr-465	1692	23	states	states	PROPN
ftr-465	1692	24	v.	v.	ADP
ftr-465	1692	25	american	american	PROPN
ftr-465	1692	26	bar	bar	PROPN
ftr-465	1692	27	endowment.28	endowment.28	NOUN
ftr-465	1692	28	in	in	ADP
ftr-465	1692	29	determining	determine	VERB
ftr-465	1692	30	that	that	SCONJ
ftr-465	1692	31	abe	abe	PROPN
ftr-465	1692	32	's	's	PART
ftr-465	1692	33	insurance	insurance	NOUN
ftr-465	1692	34	program	program	NOUN
ftr-465	1692	35	"	"	PUNCT
ftr-465	1692	36	presents	present	VERB
ftr-465	1692	37	an	an	DET
ftr-465	1692	38	example	example	NOUN
ftr-465	1692	39	of	of	ADP
ftr-465	1692	40	precisely	precisely	ADV
ftr-465	1692	41	the	the	DET
ftr-465	1692	42	sort	sort	NOUN
ftr-465	1692	43	of	of	ADP
ftr-465	1692	44	unfair	unfair	ADJ
ftr-465	1692	45	competition	competition	NOUN
ftr-465	1692	46	that	that	PRON
ftr-465	1692	47	congress	congress	PROPN
ftr-465	1692	48	intended	intend	VERB
ftr-465	1692	49	to	to	PART
ftr-465	1692	50	prevent,"289	prevent,"289	VERB
ftr-465	1692	51	the	the	DET
ftr-465	1692	52	court	court	NOUN
ftr-465	1692	53	was	be	AUX
ftr-465	1692	54	untroubled	untroubled	ADJ
ftr-465	1692	55	by	by	ADP
ftr-465	1692	56	the	the	DET
ftr-465	1692	57	fact	fact	NOUN
ftr-465	1692	58	that	that	SCONJ
ftr-465	1692	59	"	"	PUNCT
ftr-465	1692	60	abe	abe	PROPN
ftr-465	1692	61	prices	price	VERB
ftr-465	1692	62	its	its	PRON
ftr-465	1692	63	policies	policy	NOUN
ftr-465	1692	64	competitively	competitively	ADV
ftr-465	1692	65	with	with	ADP
ftr-465	1692	66	other	other	ADJ
ftr-465	1692	67	insurance	insurance	NOUN
ftr-465	1692	68	policies	policy	NOUN
ftr-465	1692	69	offered	offer	VERB
ftr-465	1692	70	to	to	ADP
ftr-465	1692	71	the	the	DET
ftr-465	1692	72	public	public	NOUN
ftr-465	1692	73	and	and	CCONJ
ftr-465	1692	74	to	to	PART
ftr-465	1692	75	abe	abe	PROPN
ftr-465	1692	76	members	member	NOUN
ftr-465	1692	77	"	"	PUNCT
ftr-465	1692	78	290	290	NUM
ftr-465	1692	79	nor	nor	CCONJ
ftr-465	1692	80	by	by	ADP
ftr-465	1692	81	the	the	DET
ftr-465	1692	82	failure	failure	NOUN
ftr-465	1692	83	of	of	ADP
ftr-465	1692	84	the	the	DET
ftr-465	1692	85	claims	claim	NOUN
ftr-465	1692	86	court	court	NOUN
ftr-465	1692	87	to	to	PART
ftr-465	1692	88	find	find	VERB
ftr-465	1692	89	any	any	DET
ftr-465	1692	90	taxable	taxable	ADJ
ftr-465	1692	91	entities	entity	NOUN
ftr-465	1692	92	that	that	PRON
ftr-465	1692	93	compete	compete	VERB
ftr-465	1692	94	with	with	ADP
ftr-465	1692	95	abe	abe	PROPN
ftr-465	1692	96	.	.	PUNCT
ftr-465	1693	1	without	without	ADP
ftr-465	1693	2	subjecting	subject	VERB
ftr-465	1693	3	earnings	earning	NOUN
ftr-465	1693	4	from	from	ADP
ftr-465	1693	5	its	its	PRON
ftr-465	1693	6	insurance	insurance	NOUN
ftr-465	1693	7	program	program	NOUN
ftr-465	1693	8	to	to	PART
ftr-465	1693	9	tax	tax	NOUN
ftr-465	1693	10	,	,	PUNCT
ftr-465	1693	11	the	the	DET
ftr-465	1693	12	court	court	NOUN
ftr-465	1693	13	speculated	speculate	VERB
ftr-465	1693	14	,	,	PUNCT
ftr-465	1693	15	abe	abe	PROPN
ftr-465	1693	16	was	be	AUX
ftr-465	1693	17	in	in	ADP
ftr-465	1693	18	a	a	DET
ftr-465	1693	19	position	position	NOUN
ftr-465	1693	20	to	to	PART
ftr-465	1693	21	earn	earn	VERB
ftr-465	1693	22	less	less	ADJ
ftr-465	1693	23	profit	profit	NOUN
ftr-465	1693	24	,	,	PUNCT
ftr-465	1693	25	presumably	presumably	ADV
ftr-465	1693	26	by	by	ADP
ftr-465	1693	27	lowering	lower	VERB
ftr-465	1693	28	prices	price	NOUN
ftr-465	1693	29	and	and	CCONJ
ftr-465	1693	30	still	still	ADV
ftr-465	1693	31	earn	earn	VERB
ftr-465	1693	32	the	the	DET
ftr-465	1693	33	same	same	ADJ
ftr-465	1693	34	return	return	NOUN
ftr-465	1693	35	on	on	ADP
ftr-465	1693	36	investment	investment	NOUN
ftr-465	1693	37	as	as	ADP
ftr-465	1693	38	taxable	taxable	ADJ
ftr-465	1693	39	organizations	organization	NOUN
ftr-465	1693	40	offering	offer	VERB
ftr-465	1693	41	group	group	NOUN
ftr-465	1693	42	insurance	insurance	NOUN
ftr-465	1693	43	policies	policy	NOUN
ftr-465	1693	44	to	to	ADP
ftr-465	1693	45	its	its	PRON
ftr-465	1693	46	members	member	NOUN
ftr-465	1693	47	.	.	PUNCT
ftr-465	1694	1	furthermore	furthermore	ADV
ftr-465	1694	2	,	,	PUNCT
ftr-465	1694	3	speculated	speculate	VERB
ftr-465	1694	4	the	the	DET
ftr-465	1694	5	court	court	NOUN
ftr-465	1694	6	,	,	PUNCT
ftr-465	1694	7	it	it	PRON
ftr-465	1694	8	was	be	AUX
ftr-465	1694	9	likely	likely	ADJ
ftr-465	1694	10	that	that	SCONJ
ftr-465	1694	11	abe	abe	PROPN
ftr-465	1694	12	members	member	NOUN
ftr-465	1694	13	were	be	AUX
ftr-465	1694	14	also	also	ADV
ftr-465	1694	15	members	member	NOUN
ftr-465	1694	16	of	of	ADP
ftr-465	1694	17	such	such	ADJ
ftr-465	1694	18	taxable	taxable	ADJ
ftr-465	1694	19	organizations	organization	NOUN
ftr-465	1694	20	.	.	PUNCT
ftr-465	1695	1	"	"	PUNCT
ftr-465	1695	2	'	'	PUNCT
ftr-465	1695	3	as	as	SCONJ
ftr-465	1695	4	the	the	DET
ftr-465	1695	5	285	285	NUM
ftr-465	1695	6	.	.	PUNCT
ftr-465	1695	7	h.r	h.r	PROPN
ftr-465	1695	8	.	.	PROPN
ftr-465	1695	9	rep	rep	PROPN
ftr-465	1695	10	.	.	PROPN
ftr-465	1695	11	no	no	PROPN
ftr-465	1695	12	.	.	PUNCT
ftr-465	1695	13	1608	1608	NUM
ftr-465	1695	14	,	,	PUNCT
ftr-465	1695	15	95th	95th	ADJ
ftr-465	1695	16	cong	cong	NOUN
ftr-465	1695	17	.	.	PROPN
ftr-465	1695	18	,	,	PUNCT
ftr-465	1695	19	2d	2d	NUM
ftr-465	1695	20	sess	sess	NOUN
ftr-465	1695	21	.	.	PUNCT
ftr-465	1695	22	,	,	PUNCT
ftr-465	1695	23	6	6	NUM
ftr-465	1695	24	(	(	PUNCT
ftr-465	1695	25	1978	1978	NUM
ftr-465	1695	26	)	)	PUNCT
ftr-465	1695	27	.	.	PUNCT
ftr-465	1695	28	reprinted	reprint	VERB
ftr-465	1695	29	in	in	ADP
ftr-465	1695	30	1978	1978	NUM
ftr-465	1695	31	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-465	1695	32	.	.	PUNCT
ftr-465	1695	33	3716	3716	NUM
ftr-465	1695	34	,	,	PUNCT
ftr-465	1695	35	3718	3718	NUM
ftr-465	1695	36	.	.	PUNCT
ftr-465	1696	1	286	286	NUM
ftr-465	1696	2	.	.	PUNCT
ftr-465	1697	1	clarence	clarence	PROPN
ftr-465	1697	2	labelle	labelle	PROPN
ftr-465	1697	3	post	post	PROPN
ftr-465	1697	4	,	,	PUNCT
ftr-465	1697	5	580	580	NUM
ftr-465	1697	6	f.2d	f.2d	NOUN
ftr-465	1697	7	at	at	ADP
ftr-465	1697	8	273	273	NUM
ftr-465	1697	9	.	.	PUNCT
ftr-465	1697	10	287	287	NUM
ftr-465	1697	11	.	.	PUNCT
ftr-465	1698	1	louisiana	louisiana	PROPN
ftr-465	1698	2	credit	credit	PROPN
ftr-465	1698	3	union	union	PROPN
ftr-465	1698	4	league	league	PROPN
ftr-465	1698	5	,	,	PUNCT
ftr-465	1698	6	693	693	NUM
ftr-465	1698	7	f.2d	f.2d	NOUN
ftr-465	1698	8	at	at	ADP
ftr-465	1698	9	541	541	NUM
ftr-465	1698	10	(	(	PUNCT
ftr-465	1698	11	footnote	footnote	NOUN
ftr-465	1698	12	omitted	omit	VERB
ftr-465	1698	13	)	)	PUNCT
ftr-465	1698	14	;	;	PUNCT
ftr-465	1698	15	see	see	VERB
ftr-465	1698	16	also	also	ADV
ftr-465	1698	17	carolinas	carolinas	PROPN
ftr-465	1698	18	farm	farm	PROPN
ftr-465	1698	19	&	&	CCONJ
ftr-465	1698	20	power	power	PROPN
ftr-465	1698	21	equip	equip	PROPN
ftr-465	1698	22	.	.	PUNCT
ftr-465	1699	1	dealers	dealer	NOUN
ftr-465	1699	2	ass'n	ass'n	PROPN
ftr-465	1699	3	v.	v.	PROPN
ftr-465	1699	4	united	united	PROPN
ftr-465	1699	5	states	states	PROPN
ftr-465	1699	6	,	,	PUNCT
ftr-465	1699	7	699	699	NUM
ftr-465	1699	8	f.2d	f.2d	NOUN
ftr-465	1699	9	167	167	NUM
ftr-465	1699	10	,	,	PUNCT
ftr-465	1699	11	170	170	NUM
ftr-465	1699	12	(	(	PUNCT
ftr-465	1699	13	4th	4th	ADJ
ftr-465	1699	14	cir	cir	NOUN
ftr-465	1699	15	.	.	PUNCT
ftr-465	1699	16	1983	1983	NUM
ftr-465	1699	17	)	)	PUNCT
ftr-465	1699	18	.	.	PUNCT
ftr-465	1700	1	288	288	NUM
ftr-465	1700	2	.	.	PUNCT
ftr-465	1701	1	united	united	PROPN
ftr-465	1701	2	states	states	PROPN
ftr-465	1701	3	v.	v.	ADP
ftr-465	1701	4	american	american	PROPN
ftr-465	1701	5	bar	bar	PROPN
ftr-465	1701	6	endowment	endowment	NOUN
ftr-465	1701	7	,	,	PUNCT
ftr-465	1701	8	477	477	NUM
ftr-465	1701	9	u.s	u.s	PROPN
ftr-465	1701	10	.	.	PROPN
ftr-465	1701	11	105	105	NUM
ftr-465	1701	12	(	(	PUNCT
ftr-465	1701	13	1986	1986	NUM
ftr-465	1701	14	)	)	PUNCT
ftr-465	1701	15	.	.	PUNCT
ftr-465	1702	1	289	289	NUM
ftr-465	1702	2	.	.	PUNCT
ftr-465	1703	1	i	i	PRON
ftr-465	1703	2	d.	d.	PROPN
ftr-465	1703	3	at	at	ADP
ftr-465	1703	4	114	114	NUM
ftr-465	1703	5	.	.	PUNCT
ftr-465	1703	6	290	290	NUM
ftr-465	1703	7	.	.	PUNCT
ftr-465	1704	1	i	i	PRON
ftr-465	1704	2	d.	d.	PROPN
ftr-465	1704	3	at	at	ADP
ftr-465	1704	4	108	108	NUM
ftr-465	1704	5	.	.	PUNCT
ftr-465	1704	6	291	291	NUM
ftr-465	1704	7	.	.	PUNCT
ftr-465	1705	1	i	i	PRON
ftr-465	1705	2	d.	d.	PROPN
ftr-465	1705	3	at	at	ADP
ftr-465	1705	4	114	114	NUM
ftr-465	1705	5	-	-	SYM
ftr-465	1705	6	15	15	NUM
ftr-465	1705	7	.	.	PUNCT
ftr-465	1706	1	the	the	DET
ftr-465	1706	2	court	court	NOUN
ftr-465	1706	3	also	also	ADV
ftr-465	1706	4	stated	state	VERB
ftr-465	1706	5	:	:	PUNCT
ftr-465	1706	6	"	"	PUNCT
ftr-465	1706	7	if	if	SCONJ
ftr-465	1706	8	abe	abe	PROPN
ftr-465	1706	9	's	's	PART
ftr-465	1706	10	members	member	NOUN
ftr-465	1706	11	may	may	AUX
ftr-465	1706	12	deduct	deduct	VERB
ftr-465	1706	13	part	part	NOUN
ftr-465	1706	14	of	of	ADP
ftr-465	1706	15	their	their	PRON
ftr-465	1706	16	premium	premium	NOUN
ftr-465	1706	17	payments	payment	NOUN
ftr-465	1706	18	as	as	ADP
ftr-465	1706	19	a	a	DET
ftr-465	1706	20	charitable	charitable	ADJ
ftr-465	1706	21	contribution	contribution	NOUN
ftr-465	1706	22	,	,	PUNCT
ftr-465	1706	23	the	the	DET
ftr-465	1706	24	effective	effective	ADJ
ftr-465	1706	25	cost	cost	NOUN
ftr-465	1706	26	of	of	ADP
ftr-465	1706	27	abe	abe	PROPN
ftr-465	1706	28	's	's	PART
ftr-465	1706	29	insurance	insurance	NOUN
ftr-465	1706	30	will	will	AUX
ftr-465	1706	31	be	be	AUX
ftr-465	1706	32	lower	low	ADJ
ftr-465	1706	33	than	than	ADP
ftr-465	1706	34	the	the	DET
ftr-465	1706	35	cost	cost	NOUN
ftr-465	1706	36	of	of	ADP
ftr-465	1706	37	competing	compete	VERB
ftr-465	1706	38	policies	policy	NOUN
ftr-465	1706	39	that	that	PRON
ftr-465	1706	40	do	do	AUX
ftr-465	1706	41	not	not	PART
ftr-465	1706	42	offer	offer	VERB
ftr-465	1706	43	tax	tax	NOUN
ftr-465	1706	44	benefits	benefit	NOUN
ftr-465	1706	45	.	.	PUNCT
ftr-465	1706	46	"	"	PUNCT
ftr-465	1707	1	i	i	PRON
ftr-465	1707	2	d.	d.	PROPN
ftr-465	1707	3	at	at	ADP
ftr-465	1707	4	114	114	NUM
ftr-465	1707	5	.	.	PUNCT
ftr-465	1708	1	the	the	DET
ftr-465	1708	2	19961	19961	NUM
ftr-465	1708	3	florida	florida	PROPN
ftr-465	1708	4	tax	tax	NOUN
ftr-465	1708	5	review	review	NOUN
ftr-465	1708	6	seventh	seventh	ADJ
ftr-465	1708	7	circuit	circuit	NOUN
ftr-465	1708	8	subsequently	subsequently	ADV
ftr-465	1708	9	noted	note	VERB
ftr-465	1708	10	in	in	ADP
ftr-465	1708	11	its	its	PRON
ftr-465	1708	12	1987	1987	NUM
ftr-465	1708	13	decision	decision	NOUN
ftr-465	1708	14	,	,	PUNCT
ftr-465	1708	15	fraternal	fraternal	ADJ
ftr-465	1708	16	order	order	NOUN
ftr-465	1708	17	of	of	ADP
ftr-465	1708	18	police	police	NOUN
ftr-465	1708	19	,	,	PUNCT
ftr-465	1708	20	illinois	illinois	PROPN
ftr-465	1708	21	state	state	PROPN
ftr-465	1708	22	troopers	troopers	PROPN
ftr-465	1708	23	,	,	PUNCT
ftr-465	1708	24	lodge	lodge	NOUN
ftr-465	1708	25	no	no	INTJ
ftr-465	1708	26	.	.	PROPN
ftr-465	1708	27	41	41	NUM
ftr-465	1709	1	v.	v.	ADP
ftr-465	1709	2	commissioner	commissioner	NOUN
ftr-465	1709	3	,	,	PUNCT
ftr-465	1709	4	292	292	NUM
ftr-465	1709	5	"	"	PUNCT
ftr-465	1709	6	in	in	ADP
ftr-465	1709	7	concluding	conclude	VERB
ftr-465	1709	8	that	that	SCONJ
ftr-465	1709	9	the	the	DET
ftr-465	1709	10	american	american	PROPN
ftr-465	1709	11	bar	bar	PROPN
ftr-465	1709	12	endowment	endowment	NOUN
ftr-465	1709	13	's	's	PART
ftr-465	1709	14	insurance	insurance	NOUN
ftr-465	1709	15	program	program	NOUN
ftr-465	1709	16	did	do	AUX
ftr-465	1709	17	unfairly	unfairly	ADV
ftr-465	1709	18	compete	compete	VERB
ftr-465	1709	19	,	,	PUNCT
ftr-465	1709	20	the	the	DET
ftr-465	1709	21	[	[	X
ftr-465	1709	22	supreme	supreme	NOUN
ftr-465	1709	23	]	]	X
ftr-465	1709	24	court	court	NOUN
ftr-465	1709	25	relied	rely	VERB
ftr-465	1709	26	on	on	ADP
ftr-465	1709	27	hypothetical	hypothetical	ADJ
ftr-465	1709	28	possibilities	possibility	NOUN
ftr-465	1709	29	,	,	PUNCT
ftr-465	1709	30	rather	rather	ADV
ftr-465	1709	31	than	than	ADP
ftr-465	1709	32	on	on	ADP
ftr-465	1709	33	an	an	DET
ftr-465	1709	34	actual	actual	ADJ
ftr-465	1709	35	finding	finding	NOUN
ftr-465	1709	36	of	of	ADP
ftr-465	1709	37	unfair	unfair	ADJ
ftr-465	1709	38	competition	competition	NOUN
ftr-465	1709	39	.	.	PUNCT
ftr-465	1709	40	"	"	PUNCT
ftr-465	1710	1	293	293	NUM
ftr-465	1710	2	given	give	VERB
ftr-465	1710	3	the	the	DET
ftr-465	1710	4	present	present	ADJ
ftr-465	1710	5	statutory	statutory	ADJ
ftr-465	1710	6	framework	framework	NOUN
ftr-465	1710	7	,	,	PUNCT
ftr-465	1710	8	the	the	DET
ftr-465	1710	9	question	question	NOUN
ftr-465	1710	10	remains	remain	VERB
ftr-465	1710	11	whether	whether	SCONJ
ftr-465	1710	12	congress	congress	PROPN
ftr-465	1710	13	should	should	AUX
ftr-465	1710	14	now	now	ADV
ftr-465	1710	15	adopt	adopt	VERB
ftr-465	1710	16	a	a	DET
ftr-465	1710	17	general	general	ADJ
ftr-465	1710	18	rule	rule	NOUN
ftr-465	1710	19	requiring	require	VERB
ftr-465	1710	20	a	a	DET
ftr-465	1710	21	specific	specific	ADJ
ftr-465	1710	22	finding	finding	NOUN
ftr-465	1710	23	of	of	ADP
ftr-465	1710	24	unfair	unfair	ADJ
ftr-465	1710	25	competition	competition	NOUN
ftr-465	1710	26	as	as	ADP
ftr-465	1710	27	a	a	DET
ftr-465	1710	28	prerequisite	prerequisite	NOUN
ftr-465	1710	29	to	to	ADP
ftr-465	1710	30	imposing	impose	VERB
ftr-465	1710	31	the	the	DET
ftr-465	1710	32	tax	tax	NOUN
ftr-465	1710	33	on	on	ADP
ftr-465	1710	34	unrelated	unrelated	ADJ
ftr-465	1710	35	business	business	NOUN
ftr-465	1710	36	.	.	PUNCT
ftr-465	1711	1	assume	assume	VERB
ftr-465	1711	2	that	that	SCONJ
ftr-465	1711	3	congress	congress	PROPN
ftr-465	1711	4	adopts	adopt	VERB
ftr-465	1711	5	such	such	DET
ftr-465	1711	6	a	a	DET
ftr-465	1711	7	rule	rule	NOUN
ftr-465	1711	8	and	and	CCONJ
ftr-465	1711	9	places	place	VERB
ftr-465	1711	10	the	the	DET
ftr-465	1711	11	burden	burden	NOUN
ftr-465	1711	12	of	of	ADP
ftr-465	1711	13	proof	proof	NOUN
ftr-465	1711	14	on	on	ADP
ftr-465	1711	15	the	the	DET
ftr-465	1711	16	government	government	NOUN
ftr-465	1711	17	.	.	PUNCT
ftr-465	1712	1	the	the	DET
ftr-465	1712	2	internal	internal	ADJ
ftr-465	1712	3	revenue	revenue	NOUN
ftr-465	1712	4	service	service	NOUN
ftr-465	1712	5	subsequently	subsequently	ADV
ftr-465	1712	6	attempts	attempt	VERB
ftr-465	1712	7	to	to	PART
ftr-465	1712	8	collect	collect	VERB
ftr-465	1712	9	the	the	DET
ftr-465	1712	10	tax	tax	NOUN
ftr-465	1712	11	from	from	ADP
ftr-465	1712	12	a	a	DET
ftr-465	1712	13	very	very	ADV
ftr-465	1712	14	successful	successful	ADJ
ftr-465	1712	15	ice	ice	NOUN
ftr-465	1712	16	cream	cream	NOUN
ftr-465	1712	17	manufacturer	manufacturer	NOUN
ftr-465	1712	18	operated	operate	VERB
ftr-465	1712	19	by	by	ADP
ftr-465	1712	20	a	a	DET
ftr-465	1712	21	university	university	NOUN
ftr-465	1712	22	tax	tax	NOUN
ftr-465	1712	23	-	-	PUNCT
ftr-465	1712	24	exempt	exempt	ADJ
ftr-465	1712	25	under	under	ADP
ftr-465	1712	26	section	section	NOUN
ftr-465	1712	27	501(c)(3	501(c)(3	NUM
ftr-465	1712	28	)	)	PUNCT
ftr-465	1712	29	.	.	PUNCT
ftr-465	1713	1	the	the	DET
ftr-465	1713	2	government	government	NOUN
ftr-465	1713	3	is	be	AUX
ftr-465	1713	4	able	able	ADJ
ftr-465	1713	5	to	to	PART
ftr-465	1713	6	establish	establish	VERB
ftr-465	1713	7	both	both	CCONJ
ftr-465	1713	8	the	the	DET
ftr-465	1713	9	parameters	parameter	NOUN
ftr-465	1713	10	of	of	ADP
ftr-465	1713	11	the	the	DET
ftr-465	1713	12	market	market	NOUN
ftr-465	1713	13	place	place	NOUN
ftr-465	1713	14	in	in	ADP
ftr-465	1713	15	which	which	PRON
ftr-465	1713	16	the	the	DET
ftr-465	1713	17	feeder	feeder	NOUN
ftr-465	1713	18	currently	currently	ADV
ftr-465	1713	19	operates	operate	VERB
ftr-465	1713	20	and	and	CCONJ
ftr-465	1713	21	the	the	DET
ftr-465	1713	22	identity	identity	NOUN
ftr-465	1713	23	of	of	ADP
ftr-465	1713	24	a	a	DET
ftr-465	1713	25	taxable	taxable	ADJ
ftr-465	1713	26	competitor	competitor	NOUN
ftr-465	1713	27	attempting	attempt	VERB
ftr-465	1713	28	to	to	PART
ftr-465	1713	29	sell	sell	VERB
ftr-465	1713	30	ice	ice	NOUN
ftr-465	1713	31	cream	cream	NOUN
ftr-465	1713	32	of	of	ADP
ftr-465	1713	33	comparable	comparable	ADJ
ftr-465	1713	34	quality	quality	NOUN
ftr-465	1713	35	within	within	ADP
ftr-465	1713	36	the	the	DET
ftr-465	1713	37	same	same	ADJ
ftr-465	1713	38	territory	territory	NOUN
ftr-465	1713	39	.	.	PUNCT
ftr-465	1714	1	having	having	AUX
ftr-465	1714	2	demonstrated	demonstrate	VERB
ftr-465	1714	3	actual	actual	ADJ
ftr-465	1714	4	competition	competition	NOUN
ftr-465	1714	5	,	,	PUNCT
ftr-465	1714	6	the	the	DET
ftr-465	1714	7	government	government	NOUN
ftr-465	1714	8	should	should	AUX
ftr-465	1714	9	not	not	PART
ftr-465	1714	10	have	have	VERB
ftr-465	1714	11	the	the	DET
ftr-465	1714	12	additional	additional	ADJ
ftr-465	1714	13	burden	burden	NOUN
ftr-465	1714	14	to	to	PART
ftr-465	1714	15	prove	prove	VERB
ftr-465	1714	16	the	the	DET
ftr-465	1714	17	competition	competition	NOUN
ftr-465	1714	18	to	to	PART
ftr-465	1714	19	be	be	AUX
ftr-465	1714	20	unfair	unfair	ADJ
ftr-465	1714	21	.	.	PUNCT
ftr-465	1715	1	the	the	DET
ftr-465	1715	2	competition	competition	NOUN
ftr-465	1715	3	is	be	AUX
ftr-465	1715	4	potentially	potentially	ADV
ftr-465	1715	5	unfair	unfair	ADJ
ftr-465	1715	6	even	even	ADV
ftr-465	1715	7	if	if	SCONJ
ftr-465	1715	8	the	the	DET
ftr-465	1715	9	feeder	feeder	NOUN
ftr-465	1715	10	does	do	AUX
ftr-465	1715	11	not	not	PART
ftr-465	1715	12	currently	currently	ADV
ftr-465	1715	13	take	take	VERB
ftr-465	1715	14	advantage	advantage	NOUN
ftr-465	1715	15	of	of	ADP
ftr-465	1715	16	its	its	PRON
ftr-465	1715	17	newly	newly	ADV
ftr-465	1715	18	enacted	enact	VERB
ftr-465	1715	19	exemption	exemption	NOUN
ftr-465	1715	20	.	.	PUNCT
ftr-465	1716	1	whatever	whatever	DET
ftr-465	1716	2	amount	amount	NOUN
ftr-465	1716	3	the	the	DET
ftr-465	1716	4	taxable	taxable	ADJ
ftr-465	1716	5	manufacturer	manufacturer	NOUN
ftr-465	1716	6	is	be	AUX
ftr-465	1716	7	required	require	VERB
ftr-465	1716	8	to	to	PART
ftr-465	1716	9	pay	pay	VERB
ftr-465	1716	10	as	as	ADP
ftr-465	1716	11	income	income	NOUN
ftr-465	1716	12	tax	tax	NOUN
ftr-465	1716	13	,	,	PUNCT
ftr-465	1716	14	the	the	DET
ftr-465	1716	15	feeder	feeder	NOUN
ftr-465	1716	16	has	have	AUX
ftr-465	1716	17	available	available	ADJ
ftr-465	1716	18	an	an	DET
ftr-465	1716	19	equivalent	equivalent	ADJ
ftr-465	1716	20	amount	amount	NOUN
ftr-465	1716	21	to	to	PART
ftr-465	1716	22	add	add	VERB
ftr-465	1716	23	to	to	ADP
ftr-465	1716	24	any	any	DET
ftr-465	1716	25	budget	budget	NOUN
ftr-465	1716	26	line	line	NOUN
ftr-465	1716	27	it	it	PRON
ftr-465	1716	28	chooses	choose	VERB
ftr-465	1716	29	,	,	PUNCT
ftr-465	1716	30	whether	whether	SCONJ
ftr-465	1716	31	it	it	PRON
ftr-465	1716	32	be	be	VERB
ftr-465	1716	33	sales	sale	NOUN
ftr-465	1716	34	,	,	PUNCT
ftr-465	1716	35	marketing	marketing	NOUN
ftr-465	1716	36	,	,	PUNCT
ftr-465	1716	37	management	management	NOUN
ftr-465	1716	38	,	,	PUNCT
ftr-465	1716	39	production	production	NOUN
ftr-465	1716	40	,	,	PUNCT
ftr-465	1716	41	inventory	inventory	NOUN
ftr-465	1716	42	,	,	PUNCT
ftr-465	1716	43	capital	capital	NOUN
ftr-465	1716	44	improvement	improvement	NOUN
ftr-465	1716	45	,	,	PUNCT
ftr-465	1716	46	investment	investment	NOUN
ftr-465	1716	47	,	,	PUNCT
ftr-465	1716	48	training	training	NOUN
ftr-465	1716	49	or	or	CCONJ
ftr-465	1716	50	research	research	NOUN
ftr-465	1716	51	,	,	PUNCT
ftr-465	1716	52	or	or	CCONJ
ftr-465	1716	53	it	it	PRON
ftr-465	1716	54	can	can	AUX
ftr-465	1716	55	simply	simply	ADV
ftr-465	1716	56	lower	lower	VERB
ftr-465	1716	57	its	its	PRON
ftr-465	1716	58	prices	price	NOUN
ftr-465	1716	59	.	.	PUNCT
ftr-465	1717	1	further	far	ADV
ftr-465	1717	2	,	,	PUNCT
ftr-465	1717	3	if	if	SCONJ
ftr-465	1717	4	the	the	DET
ftr-465	1717	5	feeder	feeder	NOUN
ftr-465	1717	6	distributes	distribute	VERB
ftr-465	1717	7	100	100	NUM
ftr-465	1717	8	%	%	NOUN
ftr-465	1717	9	of	of	ADP
ftr-465	1717	10	its	its	PRON
ftr-465	1717	11	profit	profit	NOUN
ftr-465	1717	12	to	to	ADP
ftr-465	1717	13	its	its	PRON
ftr-465	1717	14	501(c)(3	501(c)(3	NUM
ftr-465	1717	15	)	)	PUNCT
ftr-465	1717	16	owner	owner	NOUN
ftr-465	1717	17	,	,	PUNCT
ftr-465	1717	18	there	there	PRON
ftr-465	1717	19	is	be	VERB
ftr-465	1717	20	nothing	nothing	PRON
ftr-465	1717	21	in	in	ADP
ftr-465	1717	22	the	the	DET
ftr-465	1717	23	present	present	ADJ
ftr-465	1717	24	statute	statute	NOUN
ftr-465	1717	25	to	to	PART
ftr-465	1717	26	prevent	prevent	VERB
ftr-465	1717	27	the	the	DET
ftr-465	1717	28	exempt	exempt	ADJ
ftr-465	1717	29	organization	organization	NOUN
ftr-465	1717	30	from	from	ADP
ftr-465	1717	31	recontributing	recontribute	VERB
ftr-465	1717	32	an	an	DET
ftr-465	1717	33	equal	equal	ADJ
ftr-465	1717	34	amount	amount	NOUN
ftr-465	1717	35	back	back	ADV
ftr-465	1717	36	to	to	ADP
ftr-465	1717	37	the	the	DET
ftr-465	1717	38	feeder	feeder	NOUN
ftr-465	1717	39	at	at	ADP
ftr-465	1717	40	a	a	DET
ftr-465	1717	41	later	later	ADJ
ftr-465	1717	42	time	time	NOUN
ftr-465	1717	43	.	.	PUNCT
ftr-465	1718	1	once	once	SCONJ
ftr-465	1718	2	the	the	DET
ftr-465	1718	3	fact	fact	NOUN
ftr-465	1718	4	of	of	ADP
ftr-465	1718	5	competition	competition	NOUN
ftr-465	1718	6	has	have	AUX
ftr-465	1718	7	been	be	AUX
ftr-465	1718	8	established	establish	VERB
ftr-465	1718	9	,	,	PUNCT
ftr-465	1718	10	the	the	DET
ftr-465	1718	11	unfairness	unfairness	NOUN
ftr-465	1718	12	of	of	ADP
ftr-465	1718	13	the	the	DET
ftr-465	1718	14	competition	competition	NOUN
ftr-465	1718	15	should	should	AUX
ftr-465	1718	16	be	be	AUX
ftr-465	1718	17	presumed	presume	VERB
ftr-465	1718	18	.	.	PUNCT
ftr-465	1719	1	should	should	AUX
ftr-465	1719	2	the	the	DET
ftr-465	1719	3	government	government	NOUN
ftr-465	1719	4	even	even	ADV
ftr-465	1719	5	have	have	VERB
ftr-465	1719	6	the	the	DET
ftr-465	1719	7	burden	burden	NOUN
ftr-465	1719	8	to	to	PART
ftr-465	1719	9	prove	prove	VERB
ftr-465	1719	10	the	the	DET
ftr-465	1719	11	existence	existence	NOUN
ftr-465	1719	12	of	of	ADP
ftr-465	1719	13	an	an	DET
ftr-465	1719	14	actual	actual	ADJ
ftr-465	1719	15	competitor	competitor	NOUN
ftr-465	1719	16	doing	do	VERB
ftr-465	1719	17	business	business	NOUN
ftr-465	1719	18	in	in	ADP
ftr-465	1719	19	the	the	DET
ftr-465	1719	20	same	same	ADJ
ftr-465	1719	21	marketplace	marketplace	NOUN
ftr-465	1719	22	as	as	ADP
ftr-465	1719	23	the	the	DET
ftr-465	1719	24	feeder	feeder	NOUN
ftr-465	1719	25	?	?	PUNCT
ftr-465	1720	1	united	united	PROPN
ftr-465	1720	2	states	states	PROPN
ftr-465	1720	3	v.	v.	ADP
ftr-465	1720	4	american	american	PROPN
ftr-465	1720	5	bar	bar	PROPN
ftr-465	1720	6	endowment	endowment	NOUN
ftr-465	1720	7	illustrates	illustrate	VERB
ftr-465	1720	8	the	the	DET
ftr-465	1720	9	difficulties	difficulty	NOUN
ftr-465	1720	10	that	that	PRON
ftr-465	1720	11	can	can	AUX
ftr-465	1720	12	court	court	NOUN
ftr-465	1720	13	then	then	ADV
ftr-465	1720	14	proceeded	proceed	VERB
ftr-465	1720	15	to	to	PART
ftr-465	1720	16	eliminate	eliminate	VERB
ftr-465	1720	17	this	this	DET
ftr-465	1720	18	potential	potential	NOUN
ftr-465	1720	19	for	for	ADP
ftr-465	1720	20	unfair	unfair	ADJ
ftr-465	1720	21	competition	competition	NOUN
ftr-465	1720	22	by	by	ADP
ftr-465	1720	23	holding	hold	VERB
ftr-465	1720	24	that	that	SCONJ
ftr-465	1720	25	no	no	DET
ftr-465	1720	26	portion	portion	NOUN
ftr-465	1720	27	of	of	ADP
ftr-465	1720	28	the	the	DET
ftr-465	1720	29	premium	premium	NOUN
ftr-465	1720	30	payments	payment	NOUN
ftr-465	1720	31	constituted	constitute	VERB
ftr-465	1720	32	charitable	charitable	ADJ
ftr-465	1720	33	contributions	contribution	NOUN
ftr-465	1720	34	.	.	PUNCT
ftr-465	1721	1	i	i	PRON
ftr-465	1721	2	d.	d.	PROPN
ftr-465	1721	3	at	at	ADP
ftr-465	1721	4	119	119	NUM
ftr-465	1721	5	.	.	PUNCT
ftr-465	1722	1	for	for	ADP
ftr-465	1722	2	an	an	DET
ftr-465	1722	3	analysis	analysis	NOUN
ftr-465	1722	4	of	of	ADP
ftr-465	1722	5	the	the	DET
ftr-465	1722	6	case	case	NOUN
ftr-465	1722	7	,	,	PUNCT
ftr-465	1722	8	see	see	VERB
ftr-465	1722	9	charitable	charitable	ADJ
ftr-465	1722	10	donations	donation	NOUN
ftr-465	1722	11	or	or	CCONJ
ftr-465	1722	12	unrelated	unrelated	ADJ
ftr-465	1722	13	business	business	NOUN
ftr-465	1722	14	income	income	NOUN
ftr-465	1722	15	?	?	PUNCT
ftr-465	1722	16	:	:	PUNCT
ftr-465	1723	1	united	united	PROPN
ftr-465	1723	2	states	states	PROPN
ftr-465	1723	3	v.	v.	ADP
ftr-465	1723	4	american	american	PROPN
ftr-465	1723	5	bar	bar	PROPN
ftr-465	1723	6	endowment	endowment	NOUN
ftr-465	1723	7	,	,	PUNCT
ftr-465	1723	8	21	21	NUM
ftr-465	1723	9	u.s.f	u.s.f	ADJ
ftr-465	1723	10	.	.	PUNCT
ftr-465	1723	11	l.	l.	PROPN
ftr-465	1723	12	rev	rev	PROPN
ftr-465	1723	13	.	.	PROPN
ftr-465	1723	14	817	817	NUM
ftr-465	1723	15	(	(	PUNCT
ftr-465	1723	16	1987	1987	NUM
ftr-465	1723	17	)	)	PUNCT
ftr-465	1723	18	.	.	PUNCT
ftr-465	1724	1	292	292	NUM
ftr-465	1724	2	.	.	X
ftr-465	1724	3	833	833	NUM
ftr-465	1724	4	f.2d	f.2d	SYM
ftr-465	1724	5	717	717	NUM
ftr-465	1724	6	(	(	PUNCT
ftr-465	1724	7	7th	7th	ADJ
ftr-465	1724	8	cir	cir	NOUN
ftr-465	1724	9	.	.	PUNCT
ftr-465	1724	10	1987	1987	NUM
ftr-465	1724	11	)	)	PUNCT
ftr-465	1724	12	.	.	PUNCT
ftr-465	1725	1	293	293	NUM
ftr-465	1725	2	.	.	PUNCT
ftr-465	1726	1	i	i	PRON
ftr-465	1726	2	d.	d.	PROPN
ftr-465	1726	3	at	at	ADP
ftr-465	1726	4	722	722	NUM
ftr-465	1726	5	(	(	PUNCT
ftr-465	1726	6	citations	citation	NOUN
ftr-465	1726	7	omitted	omit	VERB
ftr-465	1726	8	)	)	PUNCT
ftr-465	1726	9	.	.	PUNCT
ftr-465	1727	1	see	see	VERB
ftr-465	1727	2	donald	donald	PROPN
ftr-465	1727	3	c.	c.	PROPN
ftr-465	1727	4	haley	haley	PROPN
ftr-465	1727	5	,	,	PUNCT
ftr-465	1727	6	the	the	DET
ftr-465	1727	7	taxation	taxation	NOUN
ftr-465	1727	8	of	of	ADP
ftr-465	1727	9	the	the	DET
ftr-465	1727	10	unrelated	unrelated	ADJ
ftr-465	1727	11	business	business	NOUN
ftr-465	1727	12	activities	activity	NOUN
ftr-465	1727	13	of	of	ADP
ftr-465	1727	14	exempt	exempt	ADJ
ftr-465	1727	15	organizations	organization	NOUN
ftr-465	1727	16	:	:	PUNCT
ftr-465	1727	17	where	where	SCONJ
ftr-465	1727	18	do	do	AUX
ftr-465	1727	19	we	we	PRON
ftr-465	1727	20	stand	stand	VERB
ftr-465	1727	21	?	?	PUNCT
ftr-465	1728	1	where	where	SCONJ
ftr-465	1728	2	do	do	AUX
ftr-465	1728	3	we	we	PRON
ftr-465	1728	4	seem	seem	VERB
ftr-465	1728	5	to	to	PART
ftr-465	1728	6	be	be	AUX
ftr-465	1728	7	headed	head	VERB
ftr-465	1728	8	?	?	PUNCT
ftr-465	1728	9	,	,	PUNCT
ftr-465	1728	10	7	7	NUM
ftr-465	1728	11	akron	akron	PROPN
ftr-465	1728	12	tax	tax	NOUN
ftr-465	1728	13	j.	j.	PROPN
ftr-465	1728	14	61	61	NUM
ftr-465	1728	15	(	(	PUNCT
ftr-465	1728	16	1990	1990	NUM
ftr-465	1728	17	)	)	PUNCT
ftr-465	1728	18	(	(	PUNCT
ftr-465	1728	19	"	"	PUNCT
ftr-465	1728	20	[	[	X
ftr-465	1728	21	t]he	t]he	X
ftr-465	1728	22	controversy	controversy	NOUN
ftr-465	1728	23	over	over	ADP
ftr-465	1728	24	the	the	DET
ftr-465	1728	25	relevance	relevance	NOUN
ftr-465	1728	26	of	of	ADP
ftr-465	1728	27	the	the	DET
ftr-465	1728	28	presence	presence	NOUN
ftr-465	1728	29	or	or	CCONJ
ftr-465	1728	30	absence	absence	NOUN
ftr-465	1728	31	of	of	ADP
ftr-465	1728	32	competition	competition	NOUN
ftr-465	1728	33	with	with	ADP
ftr-465	1728	34	taxable	taxable	ADJ
ftr-465	1728	35	entities	entity	NOUN
ftr-465	1728	36	continues	continue	VERB
ftr-465	1728	37	.	.	PUNCT
ftr-465	1728	38	"	"	PUNCT
ftr-465	1729	1	i	i	PRON
ftr-465	1729	2	d.	d.	PROPN
ftr-465	1729	3	at	at	ADP
ftr-465	1729	4	78	78	NUM
ftr-465	1729	5	.	.	PUNCT
ftr-465	1730	1	some	some	PRON
ftr-465	1730	2	of	of	ADP
ftr-465	1730	3	the	the	DET
ftr-465	1730	4	cases	case	NOUN
ftr-465	1730	5	cited	cite	VERB
ftr-465	1730	6	by	by	ADP
ftr-465	1730	7	haley	haley	NOUN
ftr-465	1730	8	to	to	PART
ftr-465	1730	9	support	support	VERB
ftr-465	1730	10	this	this	DET
ftr-465	1730	11	statement	statement	NOUN
ftr-465	1730	12	focused	focus	VERB
ftr-465	1730	13	upon	upon	SCONJ
ftr-465	1730	14	the	the	DET
ftr-465	1730	15	potential	potential	NOUN
ftr-465	1730	16	for	for	ADP
ftr-465	1730	17	competition	competition	NOUN
ftr-465	1730	18	with	with	ADP
ftr-465	1730	19	taxable	taxable	ADJ
ftr-465	1730	20	entities	entity	NOUN
ftr-465	1730	21	,	,	PUNCT
ftr-465	1730	22	or	or	CCONJ
ftr-465	1730	23	the	the	DET
ftr-465	1730	24	lack	lack	NOUN
ftr-465	1730	25	of	of	ADP
ftr-465	1730	26	it	it	PRON
ftr-465	1730	27	,	,	PUNCT
ftr-465	1730	28	to	to	PART
ftr-465	1730	29	determine	determine	VERB
ftr-465	1730	30	whether	whether	SCONJ
ftr-465	1730	31	the	the	DET
ftr-465	1730	32	activity	activity	NOUN
ftr-465	1730	33	in	in	ADP
ftr-465	1730	34	question	question	NOUN
ftr-465	1730	35	was	be	AUX
ftr-465	1730	36	"	"	PUNCT
ftr-465	1730	37	unrelated	unrelated	ADJ
ftr-465	1730	38	"	"	PUNCT
ftr-465	1730	39	or	or	CCONJ
ftr-465	1730	40	"	"	PUNCT
ftr-465	1730	41	related	relate	VERB
ftr-465	1730	42	.	.	PUNCT
ftr-465	1730	43	"	"	PUNCT
ftr-465	1731	1	i	i	PRON
ftr-465	1731	2	d.	d.	PROPN
ftr-465	1731	3	at	at	ADP
ftr-465	1731	4	79	79	NUM
ftr-465	1731	5	.	.	PUNCT
ftr-465	1731	6	)	)	PUNCT
ftr-465	1731	7	.	.	PUNCT
ftr-465	1732	1	[	[	X
ftr-465	1732	2	vol	vol	NOUN
ftr-465	1732	3	3:7	3:7	NUM
ftr-465	1732	4	unfair	unfair	ADJ
ftr-465	1732	5	business	business	NOUN
ftr-465	1732	6	competition	competition	NOUN
ftr-465	1732	7	be	be	AUX
ftr-465	1732	8	encountered	encounter	VERB
ftr-465	1732	9	in	in	ADP
ftr-465	1732	10	the	the	DET
ftr-465	1732	11	attempt	attempt	NOUN
ftr-465	1732	12	.	.	PUNCT
ftr-465	1733	1	by	by	ADP
ftr-465	1733	2	assuming	assume	VERB
ftr-465	1733	3	that	that	SCONJ
ftr-465	1733	4	the	the	DET
ftr-465	1733	5	abe	abe	PROPN
ftr-465	1733	6	membership	membership	PROPN
ftr-465	1733	7	as	as	ADP
ftr-465	1733	8	a	a	DET
ftr-465	1733	9	group	group	NOUN
ftr-465	1733	10	constituted	constitute	VERB
ftr-465	1733	11	the	the	DET
ftr-465	1733	12	marketplace	marketplace	NOUN
ftr-465	1733	13	,	,	PUNCT
ftr-465	1733	14	the	the	DET
ftr-465	1733	15	claims	claim	NOUN
ftr-465	1733	16	court	court	NOUN
ftr-465	1733	17	unsurprisingly	unsurprisingly	ADV
ftr-465	1733	18	was	be	AUX
ftr-465	1733	19	unable	unable	ADJ
ftr-465	1733	20	to	to	PART
ftr-465	1733	21	identify	identify	VERB
ftr-465	1733	22	any	any	DET
ftr-465	1733	23	taxable	taxable	ADJ
ftr-465	1733	24	entity	entity	NOUN
ftr-465	1733	25	competing	compete	VERB
ftr-465	1733	26	with	with	ADP
ftr-465	1733	27	abe	abe	NOUN
ftr-465	1733	28	for	for	ADP
ftr-465	1733	29	the	the	DET
ftr-465	1733	30	business	business	NOUN
ftr-465	1733	31	of	of	ADP
ftr-465	1733	32	the	the	DET
ftr-465	1733	33	group	group	NOUN
ftr-465	1733	34	as	as	ADP
ftr-465	1733	35	a	a	DET
ftr-465	1733	36	whole	whole	NOUN
ftr-465	1733	37	.	.	PUNCT
ftr-465	1734	1	by	by	ADP
ftr-465	1734	2	contrast	contrast	NOUN
ftr-465	1734	3	,	,	PUNCT
ftr-465	1734	4	the	the	DET
ftr-465	1734	5	supreme	supreme	PROPN
ftr-465	1734	6	court	court	PROPN
ftr-465	1734	7	,	,	PUNCT
ftr-465	1734	8	realizing	realize	VERB
ftr-465	1734	9	that	that	SCONJ
ftr-465	1734	10	the	the	DET
ftr-465	1734	11	potential	potential	ADJ
ftr-465	1734	12	market	market	NOUN
ftr-465	1734	13	consisted	consist	VERB
ftr-465	1734	14	of	of	ADP
ftr-465	1734	15	abe	abe	PROPN
ftr-465	1734	16	's	's	PART
ftr-465	1734	17	members	member	NOUN
ftr-465	1734	18	as	as	ADP
ftr-465	1734	19	individuals	individual	NOUN
ftr-465	1734	20	rather	rather	ADV
ftr-465	1734	21	than	than	ADP
ftr-465	1734	22	as	as	ADP
ftr-465	1734	23	a	a	DET
ftr-465	1734	24	group	group	NOUN
ftr-465	1734	25	,	,	PUNCT
ftr-465	1734	26	speculated	speculate	VERB
ftr-465	1734	27	that	that	SCONJ
ftr-465	1734	28	it	it	PRON
ftr-465	1734	29	was	be	AUX
ftr-465	1734	30	likely	likely	ADJ
ftr-465	1734	31	that	that	SCONJ
ftr-465	1734	32	such	such	ADJ
ftr-465	1734	33	individuals	individual	NOUN
ftr-465	1734	34	were	be	AUX
ftr-465	1734	35	eligible	eligible	ADJ
ftr-465	1734	36	to	to	PART
ftr-465	1734	37	participate	participate	VERB
ftr-465	1734	38	in	in	ADP
ftr-465	1734	39	other	other	ADJ
ftr-465	1734	40	group	group	NOUN
ftr-465	1734	41	insurance	insurance	NOUN
ftr-465	1734	42	programs	program	NOUN
ftr-465	1734	43	offered	offer	VERB
ftr-465	1734	44	by	by	ADP
ftr-465	1734	45	various	various	ADJ
ftr-465	1734	46	taxable	taxable	ADJ
ftr-465	1734	47	entities	entity	NOUN
ftr-465	1734	48	of	of	ADP
ftr-465	1734	49	which	which	PRON
ftr-465	1734	50	they	they	PRON
ftr-465	1734	51	were	be	AUX
ftr-465	1734	52	also	also	ADV
ftr-465	1734	53	a	a	DET
ftr-465	1734	54	member	member	NOUN
ftr-465	1734	55	.	.	PUNCT
ftr-465	1735	1	furthermore	furthermore	ADV
ftr-465	1735	2	,	,	PUNCT
ftr-465	1735	3	although	although	SCONJ
ftr-465	1735	4	it	it	PRON
ftr-465	1735	5	can	can	AUX
ftr-465	1735	6	not	not	PART
ftr-465	1735	7	be	be	AUX
ftr-465	1735	8	denied	deny	VERB
ftr-465	1735	9	that	that	SCONJ
ftr-465	1735	10	group	group	NOUN
ftr-465	1735	11	insurance	insurance	NOUN
ftr-465	1735	12	programs	program	NOUN
ftr-465	1735	13	traditionally	traditionally	ADV
ftr-465	1735	14	offers	offer	VERB
ftr-465	1735	15	lower	low	ADJ
ftr-465	1735	16	rates	rate	NOUN
ftr-465	1735	17	than	than	ADP
ftr-465	1735	18	individual	individual	ADJ
ftr-465	1735	19	policies	policy	NOUN
ftr-465	1735	20	,	,	PUNCT
ftr-465	1735	21	the	the	DET
ftr-465	1735	22	argument	argument	NOUN
ftr-465	1735	23	can	can	AUX
ftr-465	1735	24	be	be	AUX
ftr-465	1735	25	made	make	VERB
ftr-465	1735	26	that	that	SCONJ
ftr-465	1735	27	every	every	DET
ftr-465	1735	28	licensed	licensed	ADJ
ftr-465	1735	29	insurance	insurance	NOUN
ftr-465	1735	30	broker	broker	NOUN
ftr-465	1735	31	residing	reside	VERB
ftr-465	1735	32	in	in	ADP
ftr-465	1735	33	the	the	DET
ftr-465	1735	34	same	same	ADJ
ftr-465	1735	35	community	community	NOUN
ftr-465	1735	36	as	as	ADP
ftr-465	1735	37	an	an	DET
ftr-465	1735	38	abe	abe	PROPN
ftr-465	1735	39	member	member	NOUN
ftr-465	1735	40	potentially	potentially	ADV
ftr-465	1735	41	competed	compete	VERB
ftr-465	1735	42	with	with	ADP
ftr-465	1735	43	abe	abe	PROPN
ftr-465	1735	44	's	's	PART
ftr-465	1735	45	insurance	insurance	NOUN
ftr-465	1735	46	program	program	NOUN
ftr-465	1735	47	for	for	ADP
ftr-465	1735	48	premium	premium	NOUN
ftr-465	1735	49	dollars	dollar	NOUN
ftr-465	1735	50	.	.	PUNCT
ftr-465	1736	1	given	give	VERB
ftr-465	1736	2	that	that	SCONJ
ftr-465	1736	3	the	the	DET
ftr-465	1736	4	abe	abe	PROPN
ftr-465	1736	5	membership	membership	NOUN
ftr-465	1736	6	is	be	AUX
ftr-465	1736	7	dispersed	disperse	VERB
ftr-465	1736	8	throughout	throughout	ADP
ftr-465	1736	9	the	the	DET
ftr-465	1736	10	country	country	NOUN
ftr-465	1736	11	,	,	PUNCT
ftr-465	1736	12	should	should	AUX
ftr-465	1736	13	not	not	PART
ftr-465	1736	14	a	a	DET
ftr-465	1736	15	court	court	NOUN
ftr-465	1736	16	be	be	AUX
ftr-465	1736	17	empowered	empower	VERB
ftr-465	1736	18	to	to	PART
ftr-465	1736	19	take	take	VERB
ftr-465	1736	20	judicial	judicial	ADJ
ftr-465	1736	21	notice	notice	NOUN
ftr-465	1736	22	of	of	ADP
ftr-465	1736	23	the	the	DET
ftr-465	1736	24	fact	fact	NOUN
ftr-465	1736	25	that	that	SCONJ
ftr-465	1736	26	insurance	insurance	NOUN
ftr-465	1736	27	brokerage	brokerage	NOUN
ftr-465	1736	28	exists	exist	VERB
ftr-465	1736	29	as	as	ADP
ftr-465	1736	30	a	a	DET
ftr-465	1736	31	trade	trade	NOUN
ftr-465	1736	32	or	or	CCONJ
ftr-465	1736	33	business	business	NOUN
ftr-465	1736	34	throughout	throughout	ADP
ftr-465	1736	35	the	the	DET
ftr-465	1736	36	united	united	PROPN
ftr-465	1736	37	states	states	PROPN
ftr-465	1736	38	?	?	PUNCT
ftr-465	1737	1	or	or	CCONJ
ftr-465	1737	2	,	,	PUNCT
ftr-465	1737	3	is	be	AUX
ftr-465	1737	4	it	it	PRON
ftr-465	1737	5	necessary	necessary	ADJ
ftr-465	1737	6	that	that	SCONJ
ftr-465	1737	7	the	the	DET
ftr-465	1737	8	government	government	NOUN
ftr-465	1737	9	specifically	specifically	ADV
ftr-465	1737	10	identify	identify	VERB
ftr-465	1737	11	at	at	ADP
ftr-465	1737	12	least	least	ADV
ftr-465	1737	13	one	one	NUM
ftr-465	1737	14	group	group	NOUN
ftr-465	1737	15	insurance	insurance	NOUN
ftr-465	1737	16	program	program	NOUN
ftr-465	1737	17	sponsored	sponsor	VERB
ftr-465	1737	18	by	by	ADP
ftr-465	1737	19	a	a	DET
ftr-465	1737	20	taxable	taxable	ADJ
ftr-465	1737	21	organization	organization	NOUN
ftr-465	1737	22	available	available	ADJ
ftr-465	1737	23	to	to	ADP
ftr-465	1737	24	each	each	DET
ftr-465	1737	25	abe	abe	PROPN
ftr-465	1737	26	member	member	PROPN
ftr-465	1737	27	,	,	PUNCT
ftr-465	1737	28	or	or	CCONJ
ftr-465	1737	29	alternatively	alternatively	ADV
ftr-465	1737	30	at	at	ADV
ftr-465	1737	31	least	least	ADV
ftr-465	1737	32	one	one	NUM
ftr-465	1737	33	insurance	insurance	NOUN
ftr-465	1737	34	agency	agency	NOUN
ftr-465	1737	35	doing	do	VERB
ftr-465	1737	36	business	business	NOUN
ftr-465	1737	37	in	in	ADP
ftr-465	1737	38	his	his	PRON
ftr-465	1737	39	or	or	CCONJ
ftr-465	1737	40	her	her	PRON
ftr-465	1737	41	community	community	NOUN
ftr-465	1737	42	?	?	PUNCT
ftr-465	1738	1	assume	assume	VERB
ftr-465	1738	2	that	that	SCONJ
ftr-465	1738	3	the	the	DET
ftr-465	1738	4	feeder	feeder	NOUN
ftr-465	1738	5	is	be	AUX
ftr-465	1738	6	able	able	ADJ
ftr-465	1738	7	to	to	PART
ftr-465	1738	8	establish	establish	VERB
ftr-465	1738	9	affirmatively	affirmatively	ADV
ftr-465	1738	10	that	that	SCONJ
ftr-465	1738	11	there	there	PRON
ftr-465	1738	12	are	be	VERB
ftr-465	1738	13	no	no	DET
ftr-465	1738	14	taxable	taxable	ADJ
ftr-465	1738	15	businesses	business	NOUN
ftr-465	1738	16	competing	compete	VERB
ftr-465	1738	17	in	in	ADP
ftr-465	1738	18	the	the	DET
ftr-465	1738	19	same	same	ADJ
ftr-465	1738	20	territory	territory	NOUN
ftr-465	1738	21	with	with	ADP
ftr-465	1738	22	its	its	PRON
ftr-465	1738	23	goods	good	NOUN
ftr-465	1738	24	or	or	CCONJ
ftr-465	1738	25	services	service	NOUN
ftr-465	1738	26	,	,	PUNCT
ftr-465	1738	27	e.g.	e.g.	ADV
ftr-465	1738	28	,	,	PUNCT
ftr-465	1738	29	the	the	DET
ftr-465	1738	30	feeder	feeder	NOUN
ftr-465	1738	31	's	's	PART
ftr-465	1738	32	brand	brand	NOUN
ftr-465	1738	33	of	of	ADP
ftr-465	1738	34	ice	ice	NOUN
ftr-465	1738	35	cream	cream	NOUN
ftr-465	1738	36	is	be	AUX
ftr-465	1738	37	the	the	DET
ftr-465	1738	38	only	only	ADJ
ftr-465	1738	39	one	one	NUM
ftr-465	1738	40	sold	sell	VERB
ftr-465	1738	41	in	in	ADP
ftr-465	1738	42	its	its	PRON
ftr-465	1738	43	comer	comer	NOUN
ftr-465	1738	44	of	of	ADP
ftr-465	1738	45	the	the	DET
ftr-465	1738	46	marketplace	marketplace	NOUN
ftr-465	1738	47	.	.	PUNCT
ftr-465	1739	1	given	give	VERB
ftr-465	1739	2	that	that	DET
ftr-465	1739	3	ice	ice	NOUN
ftr-465	1739	4	cream	cream	NOUN
ftr-465	1739	5	is	be	AUX
ftr-465	1739	6	sold	sell	VERB
ftr-465	1739	7	elsewhere	elsewhere	ADV
ftr-465	1739	8	,	,	PUNCT
ftr-465	1739	9	there	there	PRON
ftr-465	1739	10	is	be	VERB
ftr-465	1739	11	the	the	DET
ftr-465	1739	12	possibility	possibility	NOUN
ftr-465	1739	13	that	that	SCONJ
ftr-465	1739	14	the	the	DET
ftr-465	1739	15	taxable	taxable	ADJ
ftr-465	1739	16	ice	ice	NOUN
ftr-465	1739	17	cream	cream	NOUN
ftr-465	1739	18	manufacturers	manufacturer	NOUN
ftr-465	1739	19	have	have	AUX
ftr-465	1739	20	been	be	AUX
ftr-465	1739	21	unable	unable	ADJ
ftr-465	1739	22	to	to	PART
ftr-465	1739	23	crack	crack	VERB
ftr-465	1739	24	the	the	DET
ftr-465	1739	25	feeder	feeder	NOUN
ftr-465	1739	26	's	's	PART
ftr-465	1739	27	market	market	NOUN
ftr-465	1739	28	due	due	ADP
ftr-465	1739	29	to	to	ADP
ftr-465	1739	30	the	the	DET
ftr-465	1739	31	advantages	advantage	NOUN
ftr-465	1739	32	afforded	afford	VERB
ftr-465	1739	33	the	the	DET
ftr-465	1739	34	latter	latter	ADJ
ftr-465	1739	35	by	by	ADP
ftr-465	1739	36	its	its	PRON
ftr-465	1739	37	exemption	exemption	NOUN
ftr-465	1739	38	from	from	ADP
ftr-465	1739	39	tax	tax	NOUN
ftr-465	1739	40	.	.	PUNCT
ftr-465	1740	1	failure	failure	NOUN
ftr-465	1740	2	to	to	PART
ftr-465	1740	3	find	find	VERB
ftr-465	1740	4	an	an	DET
ftr-465	1740	5	actual	actual	ADJ
ftr-465	1740	6	taxable	taxable	ADJ
ftr-465	1740	7	competitor	competitor	NOUN
ftr-465	1740	8	,	,	PUNCT
ftr-465	1740	9	therefore	therefore	ADV
ftr-465	1740	10	,	,	PUNCT
ftr-465	1740	11	may	may	AUX
ftr-465	1740	12	be	be	AUX
ftr-465	1740	13	just	just	ADV
ftr-465	1740	14	as	as	ADV
ftr-465	1740	15	indicative	indicative	ADJ
ftr-465	1740	16	of	of	ADP
ftr-465	1740	17	unfair	unfair	ADJ
ftr-465	1740	18	competition	competition	NOUN
ftr-465	1740	19	as	as	ADP
ftr-465	1740	20	a	a	DET
ftr-465	1740	21	finding	finding	NOUN
ftr-465	1740	22	of	of	ADP
ftr-465	1740	23	actual	actual	ADJ
ftr-465	1740	24	competition	competition	NOUN
ftr-465	1740	25	in	in	ADP
ftr-465	1740	26	the	the	DET
ftr-465	1740	27	same	same	ADJ
ftr-465	1740	28	marketplace	marketplace	NOUN
ftr-465	1740	29	.	.	PUNCT
ftr-465	1741	1	nor	nor	CCONJ
ftr-465	1741	2	would	would	AUX
ftr-465	1741	3	it	it	PRON
ftr-465	1741	4	matter	matter	VERB
ftr-465	1741	5	significantly	significantly	ADV
ftr-465	1741	6	if	if	SCONJ
ftr-465	1741	7	the	the	DET
ftr-465	1741	8	feeder	feeder	NOUN
ftr-465	1741	9	conducted	conduct	VERB
ftr-465	1741	10	a	a	DET
ftr-465	1741	11	business	business	NOUN
ftr-465	1741	12	not	not	PART
ftr-465	1741	13	found	find	VERB
ftr-465	1741	14	anywhere	anywhere	ADV
ftr-465	1741	15	else	else	ADV
ftr-465	1741	16	.	.	PUNCT
ftr-465	1742	1	it	it	PRON
ftr-465	1742	2	has	have	VERB
ftr-465	1742	3	to	to	PART
ftr-465	1742	4	be	be	AUX
ftr-465	1742	5	assumed	assume	VERB
ftr-465	1742	6	that	that	SCONJ
ftr-465	1742	7	if	if	SCONJ
ftr-465	1742	8	a	a	DET
ftr-465	1742	9	section	section	NOUN
ftr-465	1742	10	501(c)(3	501(c)(3	NOUN
ftr-465	1742	11	)	)	PUNCT
ftr-465	1742	12	organization	organization	NOUN
ftr-465	1742	13	finds	find	VERB
ftr-465	1742	14	an	an	DET
ftr-465	1742	15	unrelated	unrelated	ADJ
ftr-465	1742	16	trade	trade	NOUN
ftr-465	1742	17	or	or	CCONJ
ftr-465	1742	18	business	business	NOUN
ftr-465	1742	19	potentially	potentially	ADV
ftr-465	1742	20	profitable	profitable	ADJ
ftr-465	1742	21	enough	enough	ADV
ftr-465	1742	22	to	to	PART
ftr-465	1742	23	conduct	conduct	VERB
ftr-465	1742	24	,	,	PUNCT
ftr-465	1742	25	it	it	PRON
ftr-465	1742	26	is	be	AUX
ftr-465	1742	27	probable	probable	ADJ
ftr-465	1742	28	that	that	SCONJ
ftr-465	1742	29	a	a	DET
ftr-465	1742	30	taxable	taxable	ADJ
ftr-465	1742	31	entity	entity	NOUN
ftr-465	1742	32	would	would	AUX
ftr-465	1742	33	regard	regard	VERB
ftr-465	1742	34	operating	operate	VERB
ftr-465	1742	35	a	a	DET
ftr-465	1742	36	competing	compete	VERB
ftr-465	1742	37	business	business	NOUN
ftr-465	1742	38	with	with	ADP
ftr-465	1742	39	equal	equal	ADJ
ftr-465	1742	40	interest	interest	NOUN
ftr-465	1742	41	.	.	PUNCT
ftr-465	1743	1	inasmuch	inasmuch	ADJ
ftr-465	1743	2	as	as	ADP
ftr-465	1743	3	any	any	DET
ftr-465	1743	4	unrelated	unrelated	ADJ
ftr-465	1743	5	trade	trade	NOUN
ftr-465	1743	6	or	or	CCONJ
ftr-465	1743	7	business	business	NOUN
ftr-465	1743	8	invites	invite	VERB
ftr-465	1743	9	its	its	PRON
ftr-465	1743	10	own	own	ADJ
ftr-465	1743	11	potential	potential	ADJ
ftr-465	1743	12	taxable	taxable	ADJ
ftr-465	1743	13	competition	competition	NOUN
ftr-465	1743	14	,	,	PUNCT
ftr-465	1743	15	one	one	PRON
ftr-465	1743	16	must	must	AUX
ftr-465	1743	17	in	in	ADP
ftr-465	1743	18	all	all	DET
ftr-465	1743	19	cases	case	NOUN
ftr-465	1743	20	reckon	reckon	VERB
ftr-465	1743	21	with	with	ADP
ftr-465	1743	22	the	the	DET
ftr-465	1743	23	potential	potential	ADJ
ftr-465	1743	24	anti	anti	ADJ
ftr-465	1743	25	-	-	ADJ
ftr-465	1743	26	competitive	competitive	ADJ
ftr-465	1743	27	effect	effect	NOUN
ftr-465	1743	28	of	of	ADP
ftr-465	1743	29	the	the	DET
ftr-465	1743	30	exemption	exemption	NOUN
ftr-465	1743	31	from	from	ADP
ftr-465	1743	32	tax	tax	NOUN
ftr-465	1743	33	,	,	PUNCT
ftr-465	1743	34	whether	whether	SCONJ
ftr-465	1743	35	actual	actual	ADJ
ftr-465	1743	36	competition	competition	NOUN
ftr-465	1743	37	is	be	AUX
ftr-465	1743	38	found	find	VERB
ftr-465	1743	39	or	or	CCONJ
ftr-465	1743	40	not	not	PART
ftr-465	1743	41	.	.	PUNCT
ftr-465	1744	1	in	in	ADP
ftr-465	1744	2	rejecting	reject	VERB
ftr-465	1744	3	the	the	DET
ftr-465	1744	4	"	"	PUNCT
ftr-465	1744	5	no	no	DET
ftr-465	1744	6	finding	finding	NOUN
ftr-465	1744	7	of	of	ADP
ftr-465	1744	8	competition	competition	NOUN
ftr-465	1744	9	/	/	SYM
ftr-465	1744	10	no	no	DET
ftr-465	1744	11	tax	tax	NOUN
ftr-465	1744	12	"	"	PUNCT
ftr-465	1744	13	rule	rule	NOUN
ftr-465	1744	14	,	,	PUNCT
ftr-465	1744	15	one	one	PRON
ftr-465	1744	16	is	be	AUX
ftr-465	1744	17	led	lead	VERB
ftr-465	1744	18	full	full	ADJ
ftr-465	1744	19	circle	circle	NOUN
ftr-465	1744	20	back	back	ADV
ftr-465	1744	21	to	to	ADP
ftr-465	1744	22	the	the	DET
ftr-465	1744	23	presumption	presumption	NOUN
ftr-465	1744	24	of	of	ADP
ftr-465	1744	25	unfair	unfair	ADJ
ftr-465	1744	26	competition	competition	NOUN
ftr-465	1744	27	found	find	VERB
ftr-465	1744	28	in	in	ADP
ftr-465	1744	29	regulations	regulation	NOUN
ftr-465	1744	30	section	section	NOUN
ftr-465	1744	31	1.513	1.513	NUM
ftr-465	1744	32	-	-	SYM
ftr-465	1744	33	1(b	1(b	NUM
ftr-465	1744	34	):	):	PUNCT
ftr-465	1744	35	any	any	DET
ftr-465	1744	36	unrelated	unrelated	ADJ
ftr-465	1744	37	trade	trade	NOUN
ftr-465	1744	38	or	or	CCONJ
ftr-465	1744	39	business	business	NOUN
ftr-465	1744	40	"	"	PUNCT
ftr-465	1744	41	presents	present	VERB
ftr-465	1744	42	sufficient	sufficient	ADJ
ftr-465	1744	43	likelihood	likelihood	NOUN
ftr-465	1744	44	of	of	ADP
ftr-465	1744	45	unfair	unfair	ADJ
ftr-465	1744	46	competition	competition	NOUN
ftr-465	1744	47	to	to	PART
ftr-465	1744	48	be	be	AUX
ftr-465	1744	49	within	within	ADP
ftr-465	1744	50	the	the	DET
ftr-465	1744	51	policy	policy	NOUN
ftr-465	1744	52	of	of	ADP
ftr-465	1744	53	the	the	DET
ftr-465	1744	54	tax	tax	NOUN
ftr-465	1744	55	.	.	PUNCT
ftr-465	1745	1	"	"	PUNCT
ftr-465	1745	2	'	'	PUNCT
ftr-465	1745	3	294	294	NUM
ftr-465	1745	4	.	.	PUNCT
ftr-465	1745	5	regs	regs	PROPN
ftr-465	1745	6	.	.	PUNCT
ftr-465	1746	1	§	§	PROPN
ftr-465	1746	2	1.513	1.513	NUM
ftr-465	1746	3	-	-	SYM
ftr-465	1746	4	1(b	1(b	NUM
ftr-465	1746	5	)	)	PUNCT
ftr-465	1746	6	.	.	PUNCT
ftr-465	1747	1	1996/	1996/	NUM
ftr-465	1747	2	florida	florida	PROPN
ftr-465	1747	3	tax	tax	PROPN
ftr-465	1747	4	review	review	NOUN
ftr-465	1747	5	v.	v.	ADP
ftr-465	1747	6	metastasis	metastasis	NOUN
ftr-465	1747	7	of	of	ADP
ftr-465	1747	8	the	the	DET
ftr-465	1747	9	unfair	unfair	ADJ
ftr-465	1747	10	competition	competition	NOUN
ftr-465	1747	11	rationale	rationale	NOUN
ftr-465	1747	12	and	and	CCONJ
ftr-465	1747	13	a	a	DET
ftr-465	1747	14	regimen	regimen	NOUN
ftr-465	1747	15	for	for	ADP
ftr-465	1747	16	containment	containment	NOUN
ftr-465	1747	17	a.	a.	NOUN
ftr-465	1747	18	the	the	DET
ftr-465	1747	19	challenge	challenge	NOUN
ftr-465	1747	20	from	from	ADP
ftr-465	1747	21	the	the	DET
ftr-465	1747	22	small	small	ADJ
ftr-465	1747	23	business	business	NOUN
ftr-465	1747	24	community	community	NOUN
ftr-465	1747	25	1	1	NUM
ftr-465	1747	26	.	.	PUNCT
ftr-465	1748	1	competition	competition	NOUN
ftr-465	1748	2	between	between	ADP
ftr-465	1748	3	related	relate	VERB
ftr-465	1748	4	businesses	business	NOUN
ftr-465	1748	5	and	and	CCONJ
ftr-465	1748	6	taxable	taxable	ADJ
ftr-465	1748	7	enterprises.-in	enterprises.-in	NUM
ftr-465	1748	8	june	june	PROPN
ftr-465	1748	9	of	of	ADP
ftr-465	1748	10	1987	1987	NUM
ftr-465	1748	11	,	,	PUNCT
ftr-465	1748	12	the	the	DET
ftr-465	1748	13	subcommittee	subcommittee	NOUN
ftr-465	1748	14	on	on	ADP
ftr-465	1748	15	oversight	oversight	NOUN
ftr-465	1748	16	of	of	ADP
ftr-465	1748	17	the	the	DET
ftr-465	1748	18	committee	committee	NOUN
ftr-465	1748	19	on	on	ADP
ftr-465	1748	20	ways	way	NOUN
ftr-465	1748	21	and	and	CCONJ
ftr-465	1748	22	means	mean	VERB
ftr-465	1748	23	held	hold	VERB
ftr-465	1748	24	hearings	hearing	NOUN
ftr-465	1748	25	in	in	ADP
ftr-465	1748	26	furtherance	furtherance	NOUN
ftr-465	1748	27	of	of	ADP
ftr-465	1748	28	its	its	PRON
ftr-465	1748	29	mandate	mandate	NOUN
ftr-465	1748	30	to	to	PART
ftr-465	1748	31	reexamine	reexamine	VERB
ftr-465	1748	32	"	"	PUNCT
ftr-465	1748	33	the	the	DET
ftr-465	1748	34	policy	policy	NOUN
ftr-465	1748	35	considerations	consideration	NOUN
ftr-465	1748	36	underlying	underlie	VERB
ftr-465	1748	37	the	the	DET
ftr-465	1748	38	appropriate	appropriate	ADJ
ftr-465	1748	39	tax	tax	NOUN
ftr-465	1748	40	treatment	treatment	NOUN
ftr-465	1748	41	of	of	ADP
ftr-465	1748	42	incomeproducing	incomeproducing	NOUN
ftr-465	1748	43	activities	activity	NOUN
ftr-465	1748	44	of	of	ADP
ftr-465	1748	45	tax	tax	NOUN
ftr-465	1748	46	-	-	PUNCT
ftr-465	1748	47	exempt	exempt	ADJ
ftr-465	1748	48	organizations,"'295	organizations,"'295	NOUN
ftr-465	1748	49	in	in	ADP
ftr-465	1748	50	particular	particular	ADJ
ftr-465	1748	51	to	to	PART
ftr-465	1748	52	determine	determine	VERB
ftr-465	1748	53	how	how	SCONJ
ftr-465	1748	54	the	the	DET
ftr-465	1748	55	tax	tax	NOUN
ftr-465	1748	56	on	on	ADP
ftr-465	1748	57	unrelated	unrelated	ADJ
ftr-465	1748	58	business	business	NOUN
ftr-465	1748	59	income	income	NOUN
ftr-465	1748	60	impacted	impact	VERB
ftr-465	1748	61	both	both	CCONJ
ftr-465	1748	62	taxexempt	taxexempt	ADJ
ftr-465	1748	63	organizations	organization	NOUN
ftr-465	1748	64	and	and	CCONJ
ftr-465	1748	65	for	for	ADP
ftr-465	1748	66	-	-	PUNCT
ftr-465	1748	67	profit	profit	NOUN
ftr-465	1748	68	businesses	business	NOUN
ftr-465	1748	69	.	.	PUNCT
ftr-465	1749	1	although	although	SCONJ
ftr-465	1749	2	the	the	DET
ftr-465	1749	3	witnesses	witness	NOUN
ftr-465	1749	4	before	before	ADP
ftr-465	1749	5	the	the	DET
ftr-465	1749	6	subcommittee	subcommittee	NOUN
ftr-465	1749	7	representing	represent	VERB
ftr-465	1749	8	the	the	DET
ftr-465	1749	9	nonprofit	nonprofit	ADJ
ftr-465	1749	10	sector	sector	NOUN
ftr-465	1749	11	and	and	CCONJ
ftr-465	1749	12	the	the	DET
ftr-465	1749	13	small	small	ADJ
ftr-465	1749	14	business	business	NOUN
ftr-465	1749	15	community	community	NOUN
ftr-465	1749	16	,	,	PUNCT
ftr-465	1749	17	respectively	respectively	ADV
ftr-465	1749	18	,	,	PUNCT
ftr-465	1749	19	could	could	AUX
ftr-465	1749	20	agree	agree	VERB
ftr-465	1749	21	on	on	ADP
ftr-465	1749	22	very	very	ADV
ftr-465	1749	23	little	little	ADJ
ftr-465	1749	24	,	,	PUNCT
ftr-465	1749	25	both	both	DET
ftr-465	1749	26	camps	camp	NOUN
ftr-465	1749	27	were	be	AUX
ftr-465	1749	28	confronted	confront	VERB
ftr-465	1749	29	with	with	ADP
ftr-465	1749	30	the	the	DET
ftr-465	1749	31	irrefutable	irrefutable	ADJ
ftr-465	1749	32	fact	fact	NOUN
ftr-465	1749	33	that	that	SCONJ
ftr-465	1749	34	the	the	DET
ftr-465	1749	35	number	number	NOUN
ftr-465	1749	36	of	of	ADP
ftr-465	1749	37	nonprofit	nonprofit	ADJ
ftr-465	1749	38	organizations	organization	NOUN
ftr-465	1749	39	had	have	AUX
ftr-465	1749	40	increased	increase	VERB
ftr-465	1749	41	dramatically	dramatically	ADV
ftr-465	1749	42	over	over	ADP
ftr-465	1749	43	the	the	DET
ftr-465	1749	44	years	year	NOUN
ftr-465	1749	45	.	.	PUNCT
ftr-465	1750	1	between	between	ADP
ftr-465	1750	2	1967	1967	NUM
ftr-465	1750	3	and	and	CCONJ
ftr-465	1750	4	1987	1987	NUM
ftr-465	1750	5	,	,	PUNCT
ftr-465	1750	6	the	the	DET
ftr-465	1750	7	irs	irs	PROPN
ftr-465	1750	8	295	295	NUM
ftr-465	1750	9	.	.	PUNCT
ftr-465	1751	1	ubit	ubit	NOUN
ftr-465	1751	2	hearings	hearing	NOUN
ftr-465	1751	3	,	,	PUNCT
ftr-465	1751	4	supra	supra	PROPN
ftr-465	1751	5	note	note	NOUN
ftr-465	1751	6	78	78	NUM
ftr-465	1751	7	,	,	PUNCT
ftr-465	1751	8	at	at	ADP
ftr-465	1751	9	3	3	NUM
ftr-465	1751	10	.	.	NOUN
ftr-465	1751	11	0	0	NUM
ftr-465	1751	12	.	.	PUNCT
ftr-465	1752	1	donaldson	donaldson	PROPN
ftr-465	1752	2	chapoton	chapoton	PROPN
ftr-465	1752	3	,	,	PUNCT
ftr-465	1752	4	deputy	deputy	NOUN
ftr-465	1752	5	assistant	assistant	NOUN
ftr-465	1752	6	secretary	secretary	NOUN
ftr-465	1752	7	(	(	PUNCT
ftr-465	1752	8	tax	tax	NOUN
ftr-465	1752	9	policy	policy	NOUN
ftr-465	1752	10	)	)	PUNCT
ftr-465	1752	11	,	,	PUNCT
ftr-465	1752	12	department	department	NOUN
ftr-465	1752	13	of	of	ADP
ftr-465	1752	14	the	the	DET
ftr-465	1752	15	treasury	treasury	NOUN
ftr-465	1752	16	,	,	PUNCT
ftr-465	1752	17	was	be	AUX
ftr-465	1752	18	the	the	DET
ftr-465	1752	19	first	first	ADJ
ftr-465	1752	20	witness	witness	NOUN
ftr-465	1752	21	and	and	CCONJ
ftr-465	1752	22	,	,	PUNCT
ftr-465	1752	23	de	de	X
ftr-465	1752	24	facto	facto	X
ftr-465	1752	25	,	,	PUNCT
ftr-465	1752	26	set	set	VERB
ftr-465	1752	27	the	the	DET
ftr-465	1752	28	agenda	agenda	NOUN
ftr-465	1752	29	for	for	ADP
ftr-465	1752	30	the	the	DET
ftr-465	1752	31	hearings	hearing	NOUN
ftr-465	1752	32	.	.	PUNCT
ftr-465	1753	1	mr	mr	PROPN
ftr-465	1753	2	.	.	PROPN
ftr-465	1753	3	chapoton	chapoton	PROPN
ftr-465	1753	4	commented	comment	VERB
ftr-465	1753	5	on	on	ADP
ftr-465	1753	6	the	the	DET
ftr-465	1753	7	following	follow	VERB
ftr-465	1753	8	items	item	NOUN
ftr-465	1753	9	:	:	PUNCT
ftr-465	1753	10	the	the	DET
ftr-465	1753	11	"	"	PUNCT
ftr-465	1753	12	substantially	substantially	ADV
ftr-465	1753	13	related	relate	VERB
ftr-465	1753	14	"	"	PUNCT
ftr-465	1753	15	standard	standard	NOUN
ftr-465	1753	16	,	,	PUNCT
ftr-465	1753	17	which	which	PRON
ftr-465	1753	18	the	the	DET
ftr-465	1753	19	treasury	treasury	PROPN
ftr-465	1753	20	department	department	PROPN
ftr-465	1753	21	believes	believe	VERB
ftr-465	1753	22	has	have	VERB
ftr-465	1753	23	"	"	PUNCT
ftr-465	1753	24	conceptual	conceptual	ADJ
ftr-465	1753	25	merit	merit	NOUN
ftr-465	1753	26	as	as	ADP
ftr-465	1753	27	the	the	DET
ftr-465	1753	28	basis	basis	NOUN
ftr-465	1753	29	for	for	ADP
ftr-465	1753	30	granting	grant	VERB
ftr-465	1753	31	exemption	exemption	NOUN
ftr-465	1753	32	from	from	ADP
ftr-465	1753	33	tax	tax	NOUN
ftr-465	1753	34	,	,	PUNCT
ftr-465	1753	35	"	"	PUNCT
ftr-465	1753	36	i	i	PRON
ftr-465	1753	37	d.	d.	PROPN
ftr-465	1753	38	at	at	ADP
ftr-465	1753	39	24	24	NUM
ftr-465	1753	40	,	,	PUNCT
ftr-465	1753	41	although	although	SCONJ
ftr-465	1753	42	there	there	PRON
ftr-465	1753	43	was	be	VERB
ftr-465	1753	44	concern	concern	NOUN
ftr-465	1753	45	that	that	SCONJ
ftr-465	1753	46	its	its	PRON
ftr-465	1753	47	"	"	PUNCT
ftr-465	1753	48	inherent	inherent	ADJ
ftr-465	1753	49	generality	generality	NOUN
ftr-465	1753	50	is	be	AUX
ftr-465	1753	51	a	a	DET
ftr-465	1753	52	source	source	NOUN
ftr-465	1753	53	of	of	ADP
ftr-465	1753	54	administrative	administrative	ADJ
ftr-465	1753	55	difficulty	difficulty	NOUN
ftr-465	1753	56	,	,	PUNCT
ftr-465	1753	57	"	"	PUNCT
ftr-465	1753	58	i	i	PRON
ftr-465	1753	59	d.	d.	PROPN
ftr-465	1753	60	at	at	ADP
ftr-465	1753	61	39	39	NUM
ftr-465	1753	62	;	;	PUNCT
ftr-465	1753	63	the	the	DET
ftr-465	1753	64	need	need	NOUN
ftr-465	1753	65	for	for	ADP
ftr-465	1753	66	an	an	DET
ftr-465	1753	67	expanded	expand	VERB
ftr-465	1753	68	form	form	NOUN
ftr-465	1753	69	990	990	NUM
ftr-465	1753	70	,	,	PUNCT
ftr-465	1753	71	i.e.	i.e.	X
ftr-465	1753	72	,	,	PUNCT
ftr-465	1753	73	more	more	ADV
ftr-465	1753	74	detailed	detailed	ADJ
ftr-465	1753	75	reporting	reporting	NOUN
ftr-465	1753	76	to	to	PART
ftr-465	1753	77	improve	improve	VERB
ftr-465	1753	78	enforcement	enforcement	NOUN
ftr-465	1753	79	and	and	CCONJ
ftr-465	1753	80	compliance	compliance	NOUN
ftr-465	1753	81	;	;	PUNCT
ftr-465	1753	82	the	the	DET
ftr-465	1753	83	need	need	NOUN
ftr-465	1753	84	to	to	PART
ftr-465	1753	85	reexamine	reexamine	VERB
ftr-465	1753	86	the	the	DET
ftr-465	1753	87	"	"	PUNCT
ftr-465	1753	88	volunteer	volunteer	NOUN
ftr-465	1753	89	"	"	PUNCT
ftr-465	1753	90	exception	exception	NOUN
ftr-465	1753	91	to	to	ADP
ftr-465	1753	92	the	the	DET
ftr-465	1753	93	definition	definition	NOUN
ftr-465	1753	94	of	of	ADP
ftr-465	1753	95	unrelated	unrelated	ADJ
ftr-465	1753	96	business	business	NOUN
ftr-465	1753	97	provided	provide	VERB
ftr-465	1753	98	by	by	ADP
ftr-465	1753	99	§	§	PROPN
ftr-465	1753	100	513(a)(1	513(a)(1	PROPN
ftr-465	1753	101	)	)	PUNCT
ftr-465	1753	102	;	;	PUNCT
ftr-465	1753	103	the	the	DET
ftr-465	1753	104	need	need	NOUN
ftr-465	1753	105	to	to	PART
ftr-465	1753	106	reexamine	reexamine	VERB
ftr-465	1753	107	the	the	DET
ftr-465	1753	108	"	"	PUNCT
ftr-465	1753	109	convenience	convenience	NOUN
ftr-465	1753	110	"	"	PUNCT
ftr-465	1753	111	exception	exception	NOUN
ftr-465	1753	112	to	to	ADP
ftr-465	1753	113	the	the	DET
ftr-465	1753	114	definition	definition	NOUN
ftr-465	1753	115	of	of	ADP
ftr-465	1753	116	unrelated	unrelated	ADJ
ftr-465	1753	117	business	business	NOUN
ftr-465	1753	118	provided	provide	VERB
ftr-465	1753	119	by	by	ADP
ftr-465	1753	120	§	§	PROPN
ftr-465	1753	121	513(a)(2	513(a)(2	PROPN
ftr-465	1753	122	)	)	PUNCT
ftr-465	1753	123	for	for	ADP
ftr-465	1753	124	an	an	DET
ftr-465	1753	125	activity	activity	NOUN
ftr-465	1753	126	carried	carry	VERB
ftr-465	1753	127	on	on	ADP
ftr-465	1753	128	primarily	primarily	ADV
ftr-465	1753	129	for	for	ADP
ftr-465	1753	130	the	the	DET
ftr-465	1753	131	convenience	convenience	NOUN
ftr-465	1753	132	of	of	ADP
ftr-465	1753	133	the	the	DET
ftr-465	1753	134	organization	organization	NOUN
ftr-465	1753	135	's	's	PART
ftr-465	1753	136	members	member	NOUN
ftr-465	1753	137	,	,	PUNCT
ftr-465	1753	138	students	student	NOUN
ftr-465	1753	139	,	,	PUNCT
ftr-465	1753	140	patients	patient	NOUN
ftr-465	1753	141	,	,	PUNCT
ftr-465	1753	142	officers	officer	NOUN
ftr-465	1753	143	,	,	PUNCT
ftr-465	1753	144	or	or	CCONJ
ftr-465	1753	145	employees	employee	NOUN
ftr-465	1753	146	;	;	PUNCT
ftr-465	1753	147	the	the	DET
ftr-465	1753	148	justification	justification	NOUN
ftr-465	1753	149	for	for	ADP
ftr-465	1753	150	the	the	DET
ftr-465	1753	151	"	"	PUNCT
ftr-465	1753	152	donated	donate	VERB
ftr-465	1753	153	property	property	NOUN
ftr-465	1753	154	"	"	PUNCT
ftr-465	1753	155	exception	exception	NOUN
ftr-465	1753	156	provided	provide	VERB
ftr-465	1753	157	by	by	ADP
ftr-465	1753	158	§	§	PROPN
ftr-465	1753	159	513(a)(3	513(a)(3	NUM
ftr-465	1753	160	)	)	PUNCT
ftr-465	1753	161	;	;	PUNCT
ftr-465	1753	162	the	the	DET
ftr-465	1753	163	need	need	NOUN
ftr-465	1753	164	for	for	ADP
ftr-465	1753	165	legislation	legislation	NOUN
ftr-465	1753	166	to	to	PART
ftr-465	1753	167	override	override	VERB
ftr-465	1753	168	rensselaer	rensselaer	PROPN
ftr-465	1753	169	polytechnic	polytechnic	PROPN
ftr-465	1753	170	institute	institute	PROPN
ftr-465	1753	171	v.	v.	PROPN
ftr-465	1753	172	commissioner	commissioner	PROPN
ftr-465	1753	173	,	,	PUNCT
ftr-465	1753	174	732	732	NUM
ftr-465	1753	175	f.2d	f.2d	NOUN
ftr-465	1753	176	1058	1058	NUM
ftr-465	1753	177	(	(	PUNCT
ftr-465	1753	178	2d	2d	NUM
ftr-465	1753	179	cir	cir	NOUN
ftr-465	1753	180	.	.	PUNCT
ftr-465	1753	181	1984	1984	NUM
ftr-465	1753	182	)	)	PUNCT
ftr-465	1753	183	,	,	PUNCT
ftr-465	1753	184	which	which	PRON
ftr-465	1753	185	allocated	allocate	VERB
ftr-465	1753	186	fixed	fixed	ADJ
ftr-465	1753	187	costs	cost	NOUN
ftr-465	1753	188	of	of	ADP
ftr-465	1753	189	the	the	DET
ftr-465	1753	190	institute	institute	NOUN
ftr-465	1753	191	's	's	PART
ftr-465	1753	192	field	field	NOUN
ftr-465	1753	193	house	house	NOUN
ftr-465	1753	194	between	between	ADP
ftr-465	1753	195	related	related	ADJ
ftr-465	1753	196	and	and	CCONJ
ftr-465	1753	197	unrelated	unrelated	ADJ
ftr-465	1753	198	uses	use	NOUN
ftr-465	1753	199	on	on	ADP
ftr-465	1753	200	the	the	DET
ftr-465	1753	201	basis	basis	NOUN
ftr-465	1753	202	of	of	ADP
ftr-465	1753	203	its	its	PRON
ftr-465	1753	204	total	total	ADJ
ftr-465	1753	205	hours	hour	NOUN
ftr-465	1753	206	of	of	ADP
ftr-465	1753	207	use	use	NOUN
ftr-465	1753	208	rather	rather	ADV
ftr-465	1753	209	than	than	ADP
ftr-465	1753	210	on	on	ADP
ftr-465	1753	211	the	the	DET
ftr-465	1753	212	basis	basis	NOUN
ftr-465	1753	213	of	of	ADP
ftr-465	1753	214	comparing	compare	VERB
ftr-465	1753	215	the	the	DET
ftr-465	1753	216	hours	hour	NOUN
ftr-465	1753	217	used	use	VERB
ftr-465	1753	218	for	for	ADP
ftr-465	1753	219	the	the	DET
ftr-465	1753	220	unrelated	unrelated	ADJ
ftr-465	1753	221	business	business	NOUN
ftr-465	1753	222	to	to	ADP
ftr-465	1753	223	the	the	DET
ftr-465	1753	224	total	total	ADJ
ftr-465	1753	225	hours	hour	NOUN
ftr-465	1753	226	available	available	ADJ
ftr-465	1753	227	for	for	ADP
ftr-465	1753	228	use	use	NOUN
ftr-465	1753	229	(	(	PUNCT
ftr-465	1753	230	as	as	SCONJ
ftr-465	1753	231	contended	contend	VERB
ftr-465	1753	232	by	by	ADP
ftr-465	1753	233	the	the	DET
ftr-465	1753	234	irs	irs	PROPN
ftr-465	1753	235	)	)	PUNCT
ftr-465	1753	236	;	;	PUNCT
ftr-465	1753	237	the	the	DET
ftr-465	1753	238	suggestion	suggestion	NOUN
ftr-465	1753	239	to	to	PART
ftr-465	1753	240	increase	increase	VERB
ftr-465	1753	241	the	the	DET
ftr-465	1753	242	$	$	SYM
ftr-465	1753	243	1,000	1,000	NUM
ftr-465	1753	244	specific	specific	ADJ
ftr-465	1753	245	deduction	deduction	NOUN
ftr-465	1753	246	provided	provide	VERB
ftr-465	1753	247	by	by	ADP
ftr-465	1753	248	§	§	PROPN
ftr-465	1753	249	512(b)(12	512(b)(12	NUM
ftr-465	1753	250	)	)	PUNCT
ftr-465	1753	251	to	to	ADP
ftr-465	1753	252	$	$	SYM
ftr-465	1753	253	5,000	5,000	NUM
ftr-465	1753	254	;	;	PUNCT
ftr-465	1753	255	the	the	DET
ftr-465	1753	256	necessity	necessity	NOUN
ftr-465	1753	257	of	of	ADP
ftr-465	1753	258	maintaining	maintain	VERB
ftr-465	1753	259	the	the	DET
ftr-465	1753	260	"	"	PUNCT
ftr-465	1753	261	fragmentation	fragmentation	NOUN
ftr-465	1753	262	rule	rule	NOUN
ftr-465	1753	263	"	"	PUNCT
ftr-465	1753	264	provided	provide	VERB
ftr-465	1753	265	by	by	ADP
ftr-465	1753	266	§	§	PROPN
ftr-465	1753	267	513(c	513(c	PROPN
ftr-465	1753	268	)	)	PUNCT
ftr-465	1753	269	;	;	PUNCT
ftr-465	1753	270	the	the	DET
ftr-465	1753	271	need	need	NOUN
ftr-465	1753	272	to	to	PART
ftr-465	1753	273	broaden	broaden	VERB
ftr-465	1753	274	the	the	DET
ftr-465	1753	275	"	"	PUNCT
ftr-465	1753	276	controlled	control	VERB
ftr-465	1753	277	subsidiary	subsidiary	NOUN
ftr-465	1753	278	"	"	PUNCT
ftr-465	1753	279	test	test	NOUN
ftr-465	1753	280	provided	provide	VERB
ftr-465	1753	281	by	by	ADP
ftr-465	1753	282	§	§	PROPN
ftr-465	1753	283	512(b)(13	512(b)(13	NUM
ftr-465	1753	284	)	)	PUNCT
ftr-465	1753	285	to	to	PART
ftr-465	1753	286	include	include	VERB
ftr-465	1753	287	subsidiaries	subsidiary	NOUN
ftr-465	1753	288	more	more	ADJ
ftr-465	1753	289	than	than	ADP
ftr-465	1753	290	50	50	NUM
ftr-465	1753	291	%	%	NOUN
ftr-465	1753	292	owned	own	VERB
ftr-465	1753	293	,	,	PUNCT
ftr-465	1753	294	by	by	ADP
ftr-465	1753	295	voting	vote	VERB
ftr-465	1753	296	power	power	NOUN
ftr-465	1753	297	or	or	CCONJ
ftr-465	1753	298	value	value	NOUN
ftr-465	1753	299	,	,	PUNCT
ftr-465	1753	300	by	by	ADP
ftr-465	1753	301	the	the	DET
ftr-465	1753	302	parent	parent	NOUN
ftr-465	1753	303	exempt	exempt	ADJ
ftr-465	1753	304	organization	organization	NOUN
ftr-465	1753	305	,	,	PUNCT
ftr-465	1753	306	using	use	VERB
ftr-465	1753	307	attribution	attribution	NOUN
ftr-465	1753	308	rules	rule	NOUN
ftr-465	1753	309	;	;	PUNCT
ftr-465	1753	310	the	the	DET
ftr-465	1753	311	desirability	desirability	NOUN
ftr-465	1753	312	of	of	ADP
ftr-465	1753	313	including	include	VERB
ftr-465	1753	314	the	the	DET
ftr-465	1753	315	unrelated	unrelated	ADJ
ftr-465	1753	316	business	business	NOUN
ftr-465	1753	317	activities	activity	NOUN
ftr-465	1753	318	of	of	ADP
ftr-465	1753	319	subsidiaries	subsidiary	NOUN
ftr-465	1753	320	to	to	PART
ftr-465	1753	321	determine	determine	VERB
ftr-465	1753	322	whether	whether	SCONJ
ftr-465	1753	323	the	the	DET
ftr-465	1753	324	primary	primary	ADJ
ftr-465	1753	325	purpose	purpose	NOUN
ftr-465	1753	326	of	of	ADP
ftr-465	1753	327	the	the	DET
ftr-465	1753	328	parent	parent	NOUN
ftr-465	1753	329	organization	organization	NOUN
ftr-465	1753	330	is	be	AUX
ftr-465	1753	331	the	the	DET
ftr-465	1753	332	carrying	carrying	NOUN
ftr-465	1753	333	on	on	ADP
ftr-465	1753	334	of	of	ADP
ftr-465	1753	335	an	an	DET
ftr-465	1753	336	unrelated	unrelated	ADJ
ftr-465	1753	337	business	business	NOUN
ftr-465	1753	338	;	;	PUNCT
ftr-465	1753	339	the	the	DET
ftr-465	1753	340	desirability	desirability	NOUN
ftr-465	1753	341	of	of	ADP
ftr-465	1753	342	maintaining	maintain	VERB
ftr-465	1753	343	the	the	DET
ftr-465	1753	344	exclusion	exclusion	NOUN
ftr-465	1753	345	for	for	ADP
ftr-465	1753	346	"	"	PUNCT
ftr-465	1753	347	passive	passive	ADJ
ftr-465	1753	348	"	"	PUNCT
ftr-465	1753	349	income	income	NOUN
ftr-465	1753	350	(	(	PUNCT
ftr-465	1753	351	dividends	dividend	NOUN
ftr-465	1753	352	,	,	PUNCT
ftr-465	1753	353	interest	interest	NOUN
ftr-465	1753	354	,	,	PUNCT
ftr-465	1753	355	annuities	annuity	NOUN
ftr-465	1753	356	,	,	PUNCT
ftr-465	1753	357	royalties	royalty	NOUN
ftr-465	1753	358	,	,	PUNCT
ftr-465	1753	359	and	and	CCONJ
ftr-465	1753	360	rents	rent	NOUN
ftr-465	1753	361	provided	provide	VERB
ftr-465	1753	362	by	by	ADP
ftr-465	1753	363	§	§	PROPN
ftr-465	1753	364	512(b)(l)-(3	512(b)(l)-(3	NUM
ftr-465	1753	365	)	)	PUNCT
ftr-465	1753	366	)	)	PUNCT
ftr-465	1753	367	;	;	PUNCT
ftr-465	1753	368	the	the	DET
ftr-465	1753	369	need	need	NOUN
ftr-465	1753	370	to	to	PART
ftr-465	1753	371	reexamine	reexamine	VERB
ftr-465	1753	372	the	the	DET
ftr-465	1753	373	definition	definition	NOUN
ftr-465	1753	374	of	of	ADP
ftr-465	1753	375	"	"	PUNCT
ftr-465	1753	376	royalty	royalty	NOUN
ftr-465	1753	377	"	"	PUNCT
ftr-465	1753	378	to	to	PART
ftr-465	1753	379	make	make	VERB
ftr-465	1753	380	amounts	amount	NOUN
ftr-465	1753	381	measured	measure	VERB
ftr-465	1753	382	by	by	ADP
ftr-465	1753	383	net	net	ADJ
ftr-465	1753	384	profits	profit	NOUN
ftr-465	1753	385	taxable	taxable	ADJ
ftr-465	1753	386	;	;	PUNCT
ftr-465	1753	387	the	the	DET
ftr-465	1753	388	need	need	NOUN
ftr-465	1753	389	to	to	PART
ftr-465	1753	390	develop	develop	VERB
ftr-465	1753	391	appropriate	appropriate	ADJ
ftr-465	1753	392	standards	standard	NOUN
ftr-465	1753	393	to	to	PART
ftr-465	1753	394	differentiate	differentiate	VERB
ftr-465	1753	395	exempt	exempt	ADJ
ftr-465	1753	396	from	from	ADP
ftr-465	1753	397	taxable	taxable	ADJ
ftr-465	1753	398	research	research	NOUN
ftr-465	1753	399	activities	activity	NOUN
ftr-465	1753	400	;	;	PUNCT
ftr-465	1753	401	the	the	DET
ftr-465	1753	402	need	need	NOUN
ftr-465	1753	403	for	for	ADP
ftr-465	1753	404	additional	additional	ADJ
ftr-465	1753	405	restrictions	restriction	NOUN
ftr-465	1753	406	to	to	PART
ftr-465	1753	407	prevent	prevent	VERB
ftr-465	1753	408	improper	improper	ADJ
ftr-465	1753	409	allocation	allocation	NOUN
ftr-465	1753	410	of	of	ADP
ftr-465	1753	411	partnership	partnership	NOUN
ftr-465	1753	412	deductions	deduction	NOUN
ftr-465	1753	413	between	between	ADP
ftr-465	1753	414	partners	partner	NOUN
ftr-465	1753	415	who	who	PRON
ftr-465	1753	416	are	be	AUX
ftr-465	1753	417	tax	tax	NOUN
ftr-465	1753	418	-	-	PUNCT
ftr-465	1753	419	exempt	exempt	ADJ
ftr-465	1753	420	and	and	CCONJ
ftr-465	1753	421	taxable	taxable	ADJ
ftr-465	1753	422	;	;	PUNCT
ftr-465	1753	423	and	and	CCONJ
ftr-465	1753	424	the	the	DET
ftr-465	1753	425	need	need	NOUN
ftr-465	1753	426	to	to	PART
ftr-465	1753	427	reexamine	reexamine	VERB
ftr-465	1753	428	the	the	DET
ftr-465	1753	429	issue	issue	NOUN
ftr-465	1753	430	of	of	ADP
ftr-465	1753	431	whether	whether	SCONJ
ftr-465	1753	432	a	a	DET
ftr-465	1753	433	501	501	NUM
ftr-465	1753	434	(	(	PUNCT
ftr-465	1753	435	c)(3	c)(3	NOUN
ftr-465	1753	436	)	)	PUNCT
ftr-465	1753	437	organization	organization	NOUN
ftr-465	1753	438	acting	act	VERB
ftr-465	1753	439	as	as	ADP
ftr-465	1753	440	a	a	DET
ftr-465	1753	441	general	general	ADJ
ftr-465	1753	442	partner	partner	NOUN
ftr-465	1753	443	in	in	ADP
ftr-465	1753	444	a	a	DET
ftr-465	1753	445	limited	limited	ADJ
ftr-465	1753	446	partnership	partnership	NOUN
ftr-465	1753	447	is	be	AUX
ftr-465	1753	448	"	"	PUNCT
ftr-465	1753	449	incompatible	incompatible	ADJ
ftr-465	1753	450	with	with	ADP
ftr-465	1753	451	the	the	DET
ftr-465	1753	452	prohibition	prohibition	NOUN
ftr-465	1753	453	against	against	ADP
ftr-465	1753	454	distribution	distribution	NOUN
ftr-465	1753	455	of	of	ADP
ftr-465	1753	456	earnings	earning	NOUN
ftr-465	1753	457	to	to	ADP
ftr-465	1753	458	private	private	ADJ
ftr-465	1753	459	interests	interest	NOUN
ftr-465	1753	460	and	and	CCONJ
ftr-465	1753	461	whether	whether	SCONJ
ftr-465	1753	462	they	they	PRON
ftr-465	1753	463	create	create	VERB
ftr-465	1753	464	a	a	DET
ftr-465	1753	465	conflict	conflict	NOUN
ftr-465	1753	466	of	of	ADP
ftr-465	1753	467	interest	interest	NOUN
ftr-465	1753	468	for	for	ADP
ftr-465	1753	469	the	the	DET
ftr-465	1753	470	exempt	exempt	ADJ
ftr-465	1753	471	organization	organization	NOUN
ftr-465	1753	472	.	.	PUNCT
ftr-465	1753	473	"	"	PUNCT
ftr-465	1754	1	ubit	ubit	VERB
ftr-465	1754	2	hearings	hearing	NOUN
ftr-465	1754	3	,	,	PUNCT
ftr-465	1754	4	supra	supra	PROPN
ftr-465	1754	5	note	note	NOUN
ftr-465	1754	6	78	78	NUM
ftr-465	1754	7	,	,	PUNCT
ftr-465	1754	8	at	at	ADP
ftr-465	1754	9	23	23	NUM
ftr-465	1754	10	-	-	SYM
ftr-465	1754	11	54	54	NUM
ftr-465	1754	12	.	.	PUNCT
ftr-465	1755	1	[	[	X
ftr-465	1755	2	vol	vol	NOUN
ftr-465	1755	3	3:7	3:7	NUM
ftr-465	1755	4	unfair	unfair	ADJ
ftr-465	1755	5	business	business	NOUN
ftr-465	1755	6	competition	competition	NOUN
ftr-465	1755	7	master	master	NOUN
ftr-465	1755	8	file	file	NOUN
ftr-465	1755	9	for	for	ADP
ftr-465	1755	10	active	active	ADJ
ftr-465	1755	11	tax	tax	NOUN
ftr-465	1755	12	-	-	PUNCT
ftr-465	1755	13	exempt	exempt	ADJ
ftr-465	1755	14	organizations	organization	NOUN
ftr-465	1755	15	had	have	AUX
ftr-465	1755	16	increased	increase	VERB
ftr-465	1755	17	from	from	ADP
ftr-465	1755	18	approximately	approximately	ADV
ftr-465	1755	19	400,000	400,000	NUM
ftr-465	1755	20	to	to	PART
ftr-465	1755	21	in	in	ADP
ftr-465	1755	22	excess	excess	NOUN
ftr-465	1755	23	of	of	ADP
ftr-465	1755	24	850,000.296	850,000.296	NUM
ftr-465	1755	25	further	far	ADV
ftr-465	1755	26	,	,	PUNCT
ftr-465	1755	27	although	although	SCONJ
ftr-465	1755	28	there	there	PRON
ftr-465	1755	29	was	be	VERB
ftr-465	1755	30	insufficient	insufficient	ADJ
ftr-465	1755	31	data	datum	NOUN
ftr-465	1755	32	to	to	PART
ftr-465	1755	33	draw	draw	VERB
ftr-465	1755	34	quantifiable	quantifiable	ADJ
ftr-465	1755	35	conclusions	conclusion	NOUN
ftr-465	1755	36	,	,	PUNCT
ftr-465	1755	37	it	it	PRON
ftr-465	1755	38	appeared	appear	VERB
ftr-465	1755	39	that	that	SCONJ
ftr-465	1755	40	501(c)(3	501(c)(3	NOUN
ftr-465	1755	41	)	)	PUNCT
ftr-465	1755	42	organizations	organization	NOUN
ftr-465	1755	43	were	be	AUX
ftr-465	1755	44	becoming	become	VERB
ftr-465	1755	45	increasingly	increasingly	ADV
ftr-465	1755	46	reliant	reliant	ADJ
ftr-465	1755	47	on	on	ADP
ftr-465	1755	48	income	income	NOUN
ftr-465	1755	49	-	-	PUNCT
ftr-465	1755	50	producing	produce	VERB
ftr-465	1755	51	activities	activity	NOUN
ftr-465	1755	52	,	,	PUNCT
ftr-465	1755	53	in	in	ADP
ftr-465	1755	54	particular	particular	ADJ
ftr-465	1755	55	,	,	PUNCT
ftr-465	1755	56	revenues	revenue	NOUN
ftr-465	1755	57	from	from	ADP
ftr-465	1755	58	the	the	DET
ftr-465	1755	59	sale	sale	NOUN
ftr-465	1755	60	of	of	ADP
ftr-465	1755	61	goods	good	NOUN
ftr-465	1755	62	and	and	CCONJ
ftr-465	1755	63	services	service	NOUN
ftr-465	1755	64	,	,	PUNCT
ftr-465	1755	65	as	as	ADP
ftr-465	1755	66	a	a	DET
ftr-465	1755	67	source	source	NOUN
ftr-465	1755	68	of	of	ADP
ftr-465	1755	69	funding	funding	NOUN
ftr-465	1755	70	and	and	CCONJ
ftr-465	1755	71	less	less	ADV
ftr-465	1755	72	reliant	reliant	ADJ
ftr-465	1755	73	on	on	ADP
ftr-465	1755	74	government	government	NOUN
ftr-465	1755	75	grants	grant	NOUN
ftr-465	1755	76	and	and	CCONJ
ftr-465	1755	77	private	private	ADJ
ftr-465	1755	78	donations.297	donations.297	PROPN
ftr-465	1755	79	irs	irs	PROPN
ftr-465	1755	80	master	master	NOUN
ftr-465	1755	81	file	file	NOUN
ftr-465	1755	82	data	datum	NOUN
ftr-465	1755	83	show	show	VERB
ftr-465	1755	84	that	that	SCONJ
ftr-465	1755	85	,	,	PUNCT
ftr-465	1755	86	in	in	ADP
ftr-465	1755	87	1946	1946	NUM
ftr-465	1755	88	,	,	PUNCT
ftr-465	1755	89	organizations	organization	NOUN
ftr-465	1755	90	exempt	exempt	ADJ
ftr-465	1755	91	under	under	ADP
ftr-465	1755	92	section	section	NOUN
ftr-465	1755	93	501(c)(3	501(c)(3	NOUN
ftr-465	1755	94	)	)	PUNCT
ftr-465	1755	95	obtained	obtain	VERB
ftr-465	1755	96	59	59	NUM
ftr-465	1755	97	%	%	NOUN
ftr-465	1755	98	of	of	ADP
ftr-465	1755	99	their	their	PRON
ftr-465	1755	100	support	support	NOUN
ftr-465	1755	101	from	from	ADP
ftr-465	1755	102	business	business	NOUN
ftr-465	1755	103	receipts	receipt	NOUN
ftr-465	1755	104	,	,	PUNCT
ftr-465	1755	105	interest	interest	NOUN
ftr-465	1755	106	,	,	PUNCT
ftr-465	1755	107	dividends	dividend	NOUN
ftr-465	1755	108	,	,	PUNCT
ftr-465	1755	109	rents	rent	NOUN
ftr-465	1755	110	,	,	PUNCT
ftr-465	1755	111	royalties	royalty	NOUN
ftr-465	1755	112	,	,	PUNCT
ftr-465	1755	113	sales	sale	NOUN
ftr-465	1755	114	of	of	ADP
ftr-465	1755	115	assets	asset	NOUN
ftr-465	1755	116	and	and	CCONJ
ftr-465	1755	117	miscellaneous	miscellaneous	ADJ
ftr-465	1755	118	sources	source	NOUN
ftr-465	1755	119	other	other	ADJ
ftr-465	1755	120	than	than	ADP
ftr-465	1755	121	government	government	NOUN
ftr-465	1755	122	grants	grant	NOUN
ftr-465	1755	123	,	,	PUNCT
ftr-465	1755	124	private	private	ADJ
ftr-465	1755	125	contributions	contribution	NOUN
ftr-465	1755	126	,	,	PUNCT
ftr-465	1755	127	dues	due	NOUN
ftr-465	1755	128	and	and	CCONJ
ftr-465	1755	129	assessments	assessment	NOUN
ftr-465	1755	130	;	;	PUNCT
ftr-465	1755	131	71	71	NUM
ftr-465	1755	132	percent	percent	NOUN
ftr-465	1755	133	from	from	ADP
ftr-465	1755	134	such	such	ADJ
ftr-465	1755	135	sources	source	NOUN
ftr-465	1755	136	in	in	ADP
ftr-465	1755	137	1975	1975	NUM
ftr-465	1755	138	;	;	PUNCT
ftr-465	1755	139	and	and	CCONJ
ftr-465	1755	140	78	78	NUM
ftr-465	1755	141	%	%	NOUN
ftr-465	1755	142	in	in	ADP
ftr-465	1755	143	1983.298	1983.298	NUM
ftr-465	1755	144	views	view	NOUN
ftr-465	1755	145	clashed	clash	VERB
ftr-465	1755	146	sharply	sharply	ADV
ftr-465	1755	147	,	,	PUNCT
ftr-465	1755	148	however	however	ADV
ftr-465	1755	149	,	,	PUNCT
ftr-465	1755	150	as	as	ADP
ftr-465	1755	151	to	to	ADP
ftr-465	1755	152	the	the	DET
ftr-465	1755	153	nature	nature	NOUN
ftr-465	1755	154	of	of	ADP
ftr-465	1755	155	the	the	DET
ftr-465	1755	156	incomeproducing	incomeproducing	NOUN
ftr-465	1755	157	activities	activity	NOUN
ftr-465	1755	158	upon	upon	SCONJ
ftr-465	1755	159	which	which	PRON
ftr-465	1755	160	501(c)(3	501(c)(3	NOUN
ftr-465	1755	161	)	)	PUNCT
ftr-465	1755	162	organizations	organization	NOUN
ftr-465	1755	163	were	be	AUX
ftr-465	1755	164	presumably	presumably	ADV
ftr-465	1755	165	becoming	become	VERB
ftr-465	1755	166	more	more	ADV
ftr-465	1755	167	reliant	reliant	ADJ
ftr-465	1755	168	and	and	CCONJ
ftr-465	1755	169	the	the	DET
ftr-465	1755	170	significance	significance	NOUN
ftr-465	1755	171	of	of	ADP
ftr-465	1755	172	the	the	DET
ftr-465	1755	173	meager	meager	ADJ
ftr-465	1755	174	data	datum	NOUN
ftr-465	1755	175	that	that	PRON
ftr-465	1755	176	was	be	AUX
ftr-465	1755	177	available	available	ADJ
ftr-465	1755	178	.	.	PUNCT
ftr-465	1756	1	some	some	DET
ftr-465	1756	2	members	member	NOUN
ftr-465	1756	3	of	of	ADP
ftr-465	1756	4	the	the	DET
ftr-465	1756	5	small	small	ADJ
ftr-465	1756	6	business	business	NOUN
ftr-465	1756	7	community	community	NOUN
ftr-465	1756	8	were	be	AUX
ftr-465	1756	9	of	of	ADP
ftr-465	1756	10	the	the	DET
ftr-465	1756	11	opinion	opinion	NOUN
ftr-465	1756	12	that	that	SCONJ
ftr-465	1756	13	unfair	unfair	ADJ
ftr-465	1756	14	competition	competition	NOUN
ftr-465	1756	15	between	between	ADP
ftr-465	1756	16	tax	tax	NOUN
ftr-465	1756	17	-	-	PUNCT
ftr-465	1756	18	exempt	exempt	ADJ
ftr-465	1756	19	organizations	organization	NOUN
ftr-465	1756	20	and	and	CCONJ
ftr-465	1756	21	taxable	taxable	ADJ
ftr-465	1756	22	businesses	business	NOUN
ftr-465	1756	23	had	have	AUX
ftr-465	1756	24	intensified	intensify	VERB
ftr-465	1756	25	primarily	primarily	ADV
ftr-465	1756	26	due	due	ADJ
ftr-465	1756	27	to	to	ADP
ftr-465	1756	28	the	the	DET
ftr-465	1756	29	former	former	NOUN
ftr-465	1756	30	's	's	PART
ftr-465	1756	31	expansion	expansion	NOUN
ftr-465	1756	32	into	into	ADP
ftr-465	1756	33	areas	area	NOUN
ftr-465	1756	34	beyond	beyond	ADP
ftr-465	1756	35	the	the	DET
ftr-465	1756	36	traditional	traditional	ADJ
ftr-465	1756	37	role	role	NOUN
ftr-465	1756	38	of	of	ADP
ftr-465	1756	39	the	the	DET
ftr-465	1756	40	non	non	ADJ
ftr-465	1756	41	-	-	ADJ
ftr-465	1756	42	profit	profit	ADJ
ftr-465	1756	43	sector	sector	NOUN
ftr-465	1756	44	-	-	PUNCT
ftr-465	1756	45	in	in	ADP
ftr-465	1756	46	part	part	NOUN
ftr-465	1756	47	due	due	ADP
ftr-465	1756	48	to	to	ADP
ftr-465	1756	49	increased	increase	VERB
ftr-465	1756	50	demand	demand	NOUN
ftr-465	1756	51	for	for	ADP
ftr-465	1756	52	services	service	NOUN
ftr-465	1756	53	and	and	CCONJ
ftr-465	1756	54	excess	excess	ADJ
ftr-465	1756	55	capacity	capacity	NOUN
ftr-465	1756	56	.	.	PUNCT
ftr-465	1757	1	299	299	NUM
ftr-465	1757	2	at	at	ADV
ftr-465	1757	3	least	least	ADV
ftr-465	1757	4	one	one	NUM
ftr-465	1757	5	witness	witness	NOUN
ftr-465	1757	6	on	on	ADP
ftr-465	1757	7	behalf	behalf	NOUN
ftr-465	1757	8	296	296	NUM
ftr-465	1757	9	.	.	PUNCT
ftr-465	1758	1	see	see	VERB
ftr-465	1758	2	ubit	ubit	NOUN
ftr-465	1758	3	hearings	hearing	NOUN
ftr-465	1758	4	,	,	PUNCT
ftr-465	1758	5	supra	supra	PROPN
ftr-465	1758	6	note	note	NOUN
ftr-465	1758	7	78	78	NUM
ftr-465	1758	8	,	,	PUNCT
ftr-465	1758	9	at	at	ADP
ftr-465	1758	10	12	12	NUM
ftr-465	1758	11	(	(	PUNCT
ftr-465	1758	12	containing	contain	VERB
ftr-465	1758	13	statements	statement	NOUN
ftr-465	1758	14	of	of	ADP
ftr-465	1758	15	0	0	NUM
ftr-465	1758	16	.	.	PUNCT
ftr-465	1759	1	donaldson	donaldson	PROPN
ftr-465	1759	2	chapoton	chapoton	PROPN
ftr-465	1759	3	,	,	PUNCT
ftr-465	1759	4	deputy	deputy	NOUN
ftr-465	1759	5	assistant	assistant	NOUN
ftr-465	1759	6	secretary	secretary	NOUN
ftr-465	1759	7	(	(	PUNCT
ftr-465	1759	8	tax	tax	NOUN
ftr-465	1759	9	policy	policy	NOUN
ftr-465	1759	10	)	)	PUNCT
ftr-465	1759	11	,	,	PUNCT
ftr-465	1759	12	u.s	u.s	PROPN
ftr-465	1759	13	.	.	PROPN
ftr-465	1759	14	department	department	PROPN
ftr-465	1759	15	of	of	ADP
ftr-465	1759	16	the	the	DET
ftr-465	1759	17	treasury	treasury	NOUN
ftr-465	1759	18	)	)	PUNCT
ftr-465	1759	19	.	.	PUNCT
ftr-465	1760	1	in	in	ADP
ftr-465	1760	2	1987	1987	NUM
ftr-465	1760	3	,	,	PUNCT
ftr-465	1760	4	there	there	PRON
ftr-465	1760	5	were	be	VERB
ftr-465	1760	6	"	"	PUNCT
ftr-465	1760	7	nearly	nearly	ADV
ftr-465	1760	8	390,000	390,000	NUM
ftr-465	1760	9	religious	religious	ADJ
ftr-465	1760	10	(	(	PUNCT
ftr-465	1760	11	other	other	ADJ
ftr-465	1760	12	than	than	ADP
ftr-465	1760	13	churches	church	NOUN
ftr-465	1760	14	)	)	PUNCT
ftr-465	1760	15	,	,	PUNCT
ftr-465	1760	16	educational	educational	ADJ
ftr-465	1760	17	,	,	PUNCT
ftr-465	1760	18	charitable	charitable	ADJ
ftr-465	1760	19	and	and	CCONJ
ftr-465	1760	20	scientific	scientific	ADJ
ftr-465	1760	21	organizations	organization	NOUN
ftr-465	1760	22	exempt	exempt	ADJ
ftr-465	1760	23	under	under	ADP
ftr-465	1760	24	section	section	NOUN
ftr-465	1760	25	501(c)(3	501(c)(3	NUM
ftr-465	1760	26	)	)	PUNCT
ftr-465	1760	27	.	.	PUNCT
ftr-465	1761	1	i	i	PRON
ftr-465	1761	2	..	..	PUNCT
ftr-465	1761	3	"	"	PUNCT
ftr-465	1762	1	i	i	PRON
ftr-465	1762	2	d.	d.	PROPN
ftr-465	1762	3	at	at	ADP
ftr-465	1762	4	26	26	NUM
ftr-465	1762	5	.	.	PUNCT
ftr-465	1763	1	in	in	ADP
ftr-465	1763	2	1985	1985	NUM
ftr-465	1763	3	,	,	PUNCT
ftr-465	1763	4	operating	operate	VERB
ftr-465	1763	5	expenditures	expenditure	NOUN
ftr-465	1763	6	of	of	ADP
ftr-465	1763	7	nonprofits	nonprofit	NOUN
ftr-465	1763	8	totaled	total	VERB
ftr-465	1763	9	s239	s239	PROPN
ftr-465	1763	10	billion	billion	NUM
ftr-465	1763	11	,	,	PUNCT
ftr-465	1763	12	or	or	CCONJ
ftr-465	1763	13	6	6	NUM
ftr-465	1763	14	%	%	NOUN
ftr-465	1763	15	of	of	ADP
ftr-465	1763	16	gnp	gnp	PROPN
ftr-465	1763	17	,	,	PUNCT
ftr-465	1763	18	according	accord	VERB
ftr-465	1763	19	to	to	ADP
ftr-465	1763	20	an	an	DET
ftr-465	1763	21	estimate	estimate	NOUN
ftr-465	1763	22	of	of	ADP
ftr-465	1763	23	the	the	DET
ftr-465	1763	24	bureau	bureau	NOUN
ftr-465	1763	25	of	of	ADP
ftr-465	1763	26	economic	economic	ADJ
ftr-465	1763	27	analysis	analysis	NOUN
ftr-465	1763	28	.	.	PUNCT
ftr-465	1764	1	i	i	PRON
ftr-465	1764	2	d.	d.	PROPN
ftr-465	1764	3	"	"	PUNCT
ftr-465	1764	4	in	in	ADP
ftr-465	1764	5	1984	1984	NUM
ftr-465	1764	6	,	,	PUNCT
ftr-465	1764	7	47	47	NUM
ftr-465	1764	8	percent	percent	NOUN
ftr-465	1764	9	of	of	ADP
ftr-465	1764	10	current	current	ADJ
ftr-465	1764	11	operating	operating	NOUN
ftr-465	1764	12	expenditures	expenditure	NOUN
ftr-465	1764	13	of	of	ADP
ftr-465	1764	14	nonprofits	nonprofit	NOUN
ftr-465	1764	15	were	be	AUX
ftr-465	1764	16	accounted	account	VERB
ftr-465	1764	17	for	for	ADP
ftr-465	1764	18	by	by	ADP
ftr-465	1764	19	health	health	NOUN
ftr-465	1764	20	service	service	NOUN
ftr-465	1764	21	organizations	organization	NOUN
ftr-465	1764	22	,	,	PUNCT
ftr-465	1764	23	and	and	CCONJ
ftr-465	1764	24	22	22	NUM
ftr-465	1764	25	percent	percent	NOUN
ftr-465	1764	26	by	by	ADP
ftr-465	1764	27	educational	educational	ADJ
ftr-465	1764	28	and	and	CCONJ
ftr-465	1764	29	research	research	NOUN
ftr-465	1764	30	organizations	organization	NOUN
ftr-465	1764	31	.	.	PUNCT
ftr-465	1764	32	"	"	PUNCT
ftr-465	1765	1	i	i	PRON
ftr-465	1765	2	d.	d.	PROPN
ftr-465	1765	3	at	at	ADP
ftr-465	1765	4	27	27	NUM
ftr-465	1765	5	.	.	PUNCT
ftr-465	1765	6	297	297	NUM
ftr-465	1765	7	.	.	PUNCT
ftr-465	1766	1	see	see	VERB
ftr-465	1766	2	i	i	PRON
ftr-465	1766	3	d.	d.	PROPN
ftr-465	1766	4	at	at	ADP
ftr-465	1766	5	97	97	NUM
ftr-465	1766	6	(	(	PUNCT
ftr-465	1766	7	testimony	testimony	NOUN
ftr-465	1766	8	of	of	ADP
ftr-465	1766	9	frank	frank	PROPN
ftr-465	1766	10	s.	s.	PROPN
ftr-465	1766	11	swain	swain	PROPN
ftr-465	1766	12	,	,	PUNCT
ftr-465	1766	13	chief	chief	ADJ
ftr-465	1766	14	counsel	counsel	NOUN
ftr-465	1766	15	for	for	ADP
ftr-465	1766	16	advocacy	advocacy	NOUN
ftr-465	1766	17	,	,	PUNCT
ftr-465	1766	18	u.s	u.s	PROPN
ftr-465	1766	19	.	.	PROPN
ftr-465	1766	20	small	small	PROPN
ftr-465	1766	21	business	business	PROPN
ftr-465	1766	22	administration	administration	PROPN
ftr-465	1766	23	)	)	PUNCT
ftr-465	1766	24	;	;	PUNCT
ftr-465	1766	25	i	i	PRON
ftr-465	1766	26	d.	d.	PROPN
ftr-465	1766	27	at	at	ADP
ftr-465	1766	28	129	129	NUM
ftr-465	1766	29	-	-	SYM
ftr-465	1766	30	39	39	NUM
ftr-465	1766	31	(	(	PUNCT
ftr-465	1766	32	containing	contain	VERB
ftr-465	1766	33	statements	statement	NOUN
ftr-465	1766	34	of	of	ADP
ftr-465	1766	35	jennie	jennie	PROPN
ftr-465	1766	36	s.	s.	PROPN
ftr-465	1766	37	stathis	stathis	PROPN
ftr-465	1766	38	,	,	PUNCT
ftr-465	1766	39	associate	associate	ADJ
ftr-465	1766	40	director	director	NOUN
ftr-465	1766	41	,	,	PUNCT
ftr-465	1766	42	general	general	ADJ
ftr-465	1766	43	governmental	governmental	ADJ
ftr-465	1766	44	division	division	NOUN
ftr-465	1766	45	,	,	PUNCT
ftr-465	1766	46	u.s	u.s	PROPN
ftr-465	1766	47	.	.	PROPN
ftr-465	1766	48	general	general	ADJ
ftr-465	1766	49	accounting	accounting	PROPN
ftr-465	1766	50	office	office	PROPN
ftr-465	1766	51	)	)	PUNCT
ftr-465	1766	52	;	;	PUNCT
ftr-465	1766	53	i	i	PRON
ftr-465	1766	54	d.	d.	PROPN
ftr-465	1766	55	at	at	ADP
ftr-465	1766	56	134	134	NUM
ftr-465	1766	57	,	,	PUNCT
ftr-465	1766	58	139	139	NUM
ftr-465	1766	59	(	(	PUNCT
ftr-465	1766	60	statement	statement	NOUN
ftr-465	1766	61	of	of	ADP
ftr-465	1766	62	jennie	jennie	PROPN
ftr-465	1766	63	s.	s.	PROPN
ftr-465	1766	64	stathis	stathis	PROPN
ftr-465	1766	65	,	,	PUNCT
ftr-465	1766	66	associate	associate	ADJ
ftr-465	1766	67	director	director	NOUN
ftr-465	1766	68	,	,	PUNCT
ftr-465	1766	69	general	general	ADJ
ftr-465	1766	70	governmental	governmental	ADJ
ftr-465	1766	71	division	division	NOUN
ftr-465	1766	72	,	,	PUNCT
ftr-465	1766	73	u.s	u.s	PROPN
ftr-465	1766	74	.	.	PROPN
ftr-465	1766	75	general	general	ADJ
ftr-465	1766	76	accounting	accounting	PROPN
ftr-465	1766	77	office	office	PROPN
ftr-465	1766	78	)	)	PUNCT
ftr-465	1766	79	;	;	PUNCT
ftr-465	1767	1	i	i	PRON
ftr-465	1767	2	d.	d.	PROPN
ftr-465	1767	3	at	at	ADP
ftr-465	1767	4	158	158	NUM
ftr-465	1767	5	,	,	PUNCT
ftr-465	1767	6	183	183	NUM
ftr-465	1767	7	(	(	PUNCT
ftr-465	1767	8	statement	statement	NOUN
ftr-465	1767	9	of	of	ADP
ftr-465	1767	10	marion	marion	PROPN
ftr-465	1767	11	r.	r.	PROPN
ftr-465	1767	12	fremont	fremont	PROPN
ftr-465	1767	13	-	-	PUNCT
ftr-465	1767	14	smith	smith	PROPN
ftr-465	1767	15	,	,	PUNCT
ftr-465	1767	16	board	board	NOUN
ftr-465	1767	17	member	member	NOUN
ftr-465	1767	18	,	,	PUNCT
ftr-465	1767	19	independent	independent	ADJ
ftr-465	1767	20	sector	sector	NOUN
ftr-465	1767	21	)	)	PUNCT
ftr-465	1767	22	;	;	PUNCT
ftr-465	1767	23	see	see	VERB
ftr-465	1767	24	also	also	ADV
ftr-465	1767	25	i	i	PROPN
ftr-465	1767	26	d.	d.	PROPN
ftr-465	1767	27	at	at	ADP
ftr-465	1767	28	160	160	NUM
ftr-465	1767	29	(	(	PUNCT
ftr-465	1767	30	statement	statement	NOUN
ftr-465	1767	31	of	of	ADP
ftr-465	1767	32	marion	marion	PROPN
ftr-465	1767	33	r.	r.	PROPN
ftr-465	1767	34	fremontsmith	fremontsmith	PROPN
ftr-465	1767	35	,	,	PUNCT
ftr-465	1767	36	board	board	NOUN
ftr-465	1767	37	member	member	NOUN
ftr-465	1767	38	,	,	PUNCT
ftr-465	1767	39	independent	independent	ADJ
ftr-465	1767	40	sector	sector	NOUN
ftr-465	1767	41	)	)	PUNCT
ftr-465	1767	42	(	(	PUNCT
ftr-465	1767	43	discussing	discuss	VERB
ftr-465	1767	44	how	how	SCONJ
ftr-465	1767	45	private	private	ADJ
ftr-465	1767	46	payments	payment	NOUN
ftr-465	1767	47	,	,	PUNCT
ftr-465	1767	48	primarily	primarily	ADV
ftr-465	1767	49	fees	fee	NOUN
ftr-465	1767	50	for	for	ADP
ftr-465	1767	51	service	service	NOUN
ftr-465	1767	52	,	,	PUNCT
ftr-465	1767	53	for	for	ADP
ftr-465	1767	54	social	social	ADJ
ftr-465	1767	55	services	service	NOUN
ftr-465	1767	56	increased	increase	VERB
ftr-465	1767	57	in	in	ADP
ftr-465	1767	58	1984	1984	NUM
ftr-465	1767	59	while	while	SCONJ
ftr-465	1767	60	governmental	governmental	ADJ
ftr-465	1767	61	payments	payment	NOUN
ftr-465	1767	62	decreased	decrease	VERB
ftr-465	1767	63	)	)	PUNCT
ftr-465	1767	64	.	.	PUNCT
ftr-465	1768	1	298	298	X
ftr-465	1768	2	.	.	PUNCT
ftr-465	1769	1	i	i	PRON
ftr-465	1769	2	d.	d.	PROPN
ftr-465	1769	3	at	at	ADP
ftr-465	1769	4	27	27	NUM
ftr-465	1769	5	(	(	PUNCT
ftr-465	1769	6	statement	statement	NOUN
ftr-465	1769	7	of	of	ADP
ftr-465	1769	8	0	0	NUM
ftr-465	1769	9	.	.	PUNCT
ftr-465	1770	1	donaldson	donaldson	PROPN
ftr-465	1770	2	chapoton	chapoton	PROPN
ftr-465	1770	3	,	,	PUNCT
ftr-465	1770	4	deputy	deputy	NOUN
ftr-465	1770	5	assistant	assistant	NOUN
ftr-465	1770	6	secretary	secretary	NOUN
ftr-465	1770	7	(	(	PUNCT
ftr-465	1770	8	tax	tax	NOUN
ftr-465	1770	9	policy	policy	NOUN
ftr-465	1770	10	)	)	PUNCT
ftr-465	1770	11	,	,	PUNCT
ftr-465	1770	12	u.s	u.s	PROPN
ftr-465	1770	13	.	.	PROPN
ftr-465	1770	14	department	department	PROPN
ftr-465	1770	15	of	of	ADP
ftr-465	1770	16	the	the	DET
ftr-465	1770	17	treasury	treasury	NOUN
ftr-465	1770	18	)	)	PUNCT
ftr-465	1770	19	.	.	PUNCT
ftr-465	1771	1	299	299	NUM
ftr-465	1771	2	.	.	PUNCT
ftr-465	1771	3	see	see	VERB
ftr-465	1771	4	i	i	PRON
ftr-465	1771	5	d.	d.	PROPN
ftr-465	1771	6	at	at	ADP
ftr-465	1771	7	134	134	NUM
ftr-465	1771	8	(	(	PUNCT
ftr-465	1771	9	statement	statement	NOUN
ftr-465	1771	10	of	of	ADP
ftr-465	1771	11	jennie	jennie	PROPN
ftr-465	1771	12	s.	s.	PROPN
ftr-465	1771	13	stathis	stathis	PROPN
ftr-465	1771	14	,	,	PUNCT
ftr-465	1771	15	associate	associate	ADJ
ftr-465	1771	16	director	director	NOUN
ftr-465	1771	17	,	,	PUNCT
ftr-465	1771	18	general	general	ADJ
ftr-465	1771	19	governmental	governmental	ADJ
ftr-465	1771	20	division	division	NOUN
ftr-465	1771	21	,	,	PUNCT
ftr-465	1771	22	u.s	u.s	PROPN
ftr-465	1771	23	.	.	PROPN
ftr-465	1771	24	general	general	ADJ
ftr-465	1771	25	accounting	accounting	PROPN
ftr-465	1771	26	office	office	PROPN
ftr-465	1771	27	)	)	PUNCT
ftr-465	1771	28	(	(	PUNCT
ftr-465	1771	29	"	"	PUNCT
ftr-465	1771	30	[	[	X
ftr-465	1771	31	s]ome	s]ome	NOUN
ftr-465	1771	32	business	business	NOUN
ftr-465	1771	33	people	people	NOUN
ftr-465	1771	34	told	tell	VERB
ftr-465	1771	35	us	we	PRON
ftr-465	1771	36	that	that	SCONJ
ftr-465	1771	37	this	this	DET
ftr-465	1771	38	apparent	apparent	ADJ
ftr-465	1771	39	increase	increase	NOUN
ftr-465	1771	40	in	in	ADP
ftr-465	1771	41	income	income	NOUN
ftr-465	1771	42	-	-	PUNCT
ftr-465	1771	43	producing	produce	VERB
ftr-465	1771	44	activities	activity	NOUN
ftr-465	1771	45	[	[	PUNCT
ftr-465	1771	46	by	by	ADP
ftr-465	1771	47	tax	tax	NOUN
ftr-465	1771	48	-	-	PUNCT
ftr-465	1771	49	exempt	exempt	ADJ
ftr-465	1771	50	organizations	organization	NOUN
ftr-465	1771	51	]	]	PUNCT
ftr-465	1771	52	is	be	AUX
ftr-465	1771	53	a	a	DET
ftr-465	1771	54	source	source	NOUN
ftr-465	1771	55	19961	19961	NUM
ftr-465	1771	56	florida	florida	PROPN
ftr-465	1771	57	tax	tax	NOUN
ftr-465	1771	58	review	review	NOUN
ftr-465	1771	59	of	of	ADP
ftr-465	1771	60	the	the	DET
ftr-465	1771	61	business	business	NOUN
ftr-465	1771	62	community	community	NOUN
ftr-465	1771	63	was	be	AUX
ftr-465	1771	64	prepared	prepare	VERB
ftr-465	1771	65	to	to	PART
ftr-465	1771	66	admit	admit	VERB
ftr-465	1771	67	,	,	PUNCT
ftr-465	1771	68	however	however	ADV
ftr-465	1771	69	,	,	PUNCT
ftr-465	1771	70	that	that	SCONJ
ftr-465	1771	71	increased	increase	VERB
ftr-465	1771	72	competition	competition	NOUN
ftr-465	1771	73	between	between	ADP
ftr-465	1771	74	the	the	DET
ftr-465	1771	75	two	two	NUM
ftr-465	1771	76	sectors	sector	NOUN
ftr-465	1771	77	had	have	AUX
ftr-465	1771	78	resulted	result	VERB
ftr-465	1771	79	as	as	ADV
ftr-465	1771	80	much	much	ADJ
ftr-465	1771	81	from	from	ADP
ftr-465	1771	82	taxable	taxable	ADJ
ftr-465	1771	83	businesses	business	NOUN
ftr-465	1771	84	seeking	seek	VERB
ftr-465	1771	85	a	a	DET
ftr-465	1771	86	foothold	foothold	NOUN
ftr-465	1771	87	in	in	ADP
ftr-465	1771	88	a	a	DET
ftr-465	1771	89	certain	certain	ADJ
ftr-465	1771	90	traditionally	traditionally	ADV
ftr-465	1771	91	nonprofit	nonprofit	ADJ
ftr-465	1771	92	markets	market	NOUN
ftr-465	1771	93	such	such	ADJ
ftr-465	1771	94	as	as	ADP
ftr-465	1771	95	health	health	NOUN
ftr-465	1771	96	care	care	NOUN
ftr-465	1771	97	as	as	SCONJ
ftr-465	1771	98	it	it	PRON
ftr-465	1771	99	had	have	VERB
ftr-465	1771	100	from	from	ADP
ftr-465	1771	101	nonprofits	nonprofit	NOUN
ftr-465	1771	102	expanding	expand	VERB
ftr-465	1771	103	into	into	ADP
ftr-465	1771	104	the	the	DET
ftr-465	1771	105	domain	domain	NOUN
ftr-465	1771	106	of	of	ADP
ftr-465	1771	107	taxable	taxable	ADJ
ftr-465	1771	108	business.3	business.3	PROPN
ftr-465	1771	109	"	"	PUNCT
ftr-465	1771	110	witnesses	witness	NOUN
ftr-465	1771	111	on	on	ADP
ftr-465	1771	112	behalf	behalf	NOUN
ftr-465	1771	113	of	of	ADP
ftr-465	1771	114	501(c)(3	501(c)(3	NOUN
ftr-465	1771	115	)	)	PUNCT
ftr-465	1771	116	organizations	organization	NOUN
ftr-465	1771	117	emphasized	emphasize	VERB
ftr-465	1771	118	that	that	SCONJ
ftr-465	1771	119	third	third	ADJ
ftr-465	1771	120	-	-	PUNCT
ftr-465	1771	121	party	party	NOUN
ftr-465	1771	122	and	and	CCONJ
ftr-465	1771	123	government	government	NOUN
ftr-465	1771	124	funding	funding	NOUN
ftr-465	1771	125	for	for	ADP
ftr-465	1771	126	social	social	ADJ
ftr-465	1771	127	services	service	NOUN
ftr-465	1771	128	had	have	AUX
ftr-465	1771	129	made	make	VERB
ftr-465	1771	130	it	it	PRON
ftr-465	1771	131	profitable	profitable	ADJ
ftr-465	1771	132	for	for	ADP
ftr-465	1771	133	taxable	taxable	ADJ
ftr-465	1771	134	businesses	business	NOUN
ftr-465	1771	135	to	to	PART
ftr-465	1771	136	enter	enter	VERB
ftr-465	1771	137	fields	field	NOUN
ftr-465	1771	138	traditionally	traditionally	ADV
ftr-465	1771	139	reserved	reserve	VERB
ftr-465	1771	140	for	for	ADP
ftr-465	1771	141	nonprofits	nonprofit	NOUN
ftr-465	1771	142	such	such	ADJ
ftr-465	1771	143	as	as	ADP
ftr-465	1771	144	"	"	PUNCT
ftr-465	1771	145	hospitals	hospital	NOUN
ftr-465	1771	146	,	,	PUNCT
ftr-465	1771	147	day	day	NOUN
ftr-465	1771	148	-	-	PUNCT
ftr-465	1771	149	care	care	NOUN
ftr-465	1771	150	centers	center	NOUN
ftr-465	1771	151	,	,	PUNCT
ftr-465	1771	152	alcoholism	alcoholism	NOUN
ftr-465	1771	153	treatment	treatment	NOUN
ftr-465	1771	154	centers	center	NOUN
ftr-465	1771	155	,	,	PUNCT
ftr-465	1771	156	homes	home	NOUN
ftr-465	1771	157	for	for	ADP
ftr-465	1771	158	the	the	DET
ftr-465	1771	159	aged	aged	ADJ
ftr-465	1771	160	,	,	PUNCT
ftr-465	1771	161	health	health	NOUN
ftr-465	1771	162	research	research	NOUN
ftr-465	1771	163	,	,	PUNCT
ftr-465	1771	164	continuing	continue	VERB
ftr-465	1771	165	education	education	NOUN
ftr-465	1771	166	and	and	CCONJ
ftr-465	1771	167	even	even	ADV
ftr-465	1771	168	cemeteries	cemetery	NOUN
ftr-465	1771	169	.	.	PUNCT
ftr-465	1771	170	"	"	PUNCT
ftr-465	1771	171	''	''	PUNCT
ftr-465	1772	1	other	other	ADJ
ftr-465	1772	2	members	member	NOUN
ftr-465	1772	3	of	of	ADP
ftr-465	1772	4	the	the	DET
ftr-465	1772	5	tax	tax	NOUN
ftr-465	1772	6	-	-	PUNCT
ftr-465	1772	7	exempt	exempt	ADJ
ftr-465	1772	8	community	community	NOUN
ftr-465	1772	9	viewed	view	VERB
ftr-465	1772	10	the	the	DET
ftr-465	1772	11	data	datum	NOUN
ftr-465	1772	12	indicating	indicate	VERB
ftr-465	1772	13	increased	increase	VERB
ftr-465	1772	14	reliance	reliance	NOUN
ftr-465	1772	15	on	on	ADP
ftr-465	1772	16	income	income	NOUN
ftr-465	1772	17	-	-	PUNCT
ftr-465	1772	18	producing	produce	VERB
ftr-465	1772	19	activities	activity	NOUN
ftr-465	1772	20	as	as	ADP
ftr-465	1772	21	simply	simply	ADV
ftr-465	1772	22	reflective	reflective	ADJ
ftr-465	1772	23	of	of	ADP
ftr-465	1772	24	the	the	DET
ftr-465	1772	25	fact	fact	NOUN
ftr-465	1772	26	that	that	SCONJ
ftr-465	1772	27	501(c)(3	501(c)(3	NOUN
ftr-465	1772	28	)	)	PUNCT
ftr-465	1772	29	organizations	organization	NOUN
ftr-465	1772	30	as	as	ADP
ftr-465	1772	31	a	a	DET
ftr-465	1772	32	group	group	NOUN
ftr-465	1772	33	were	be	AUX
ftr-465	1772	34	more	more	ADV
ftr-465	1772	35	reliant	reliant	ADJ
ftr-465	1772	36	on	on	ADP
ftr-465	1772	37	charging	charge	VERB
ftr-465	1772	38	fees	fee	NOUN
ftr-465	1772	39	for	for	ADP
ftr-465	1772	40	related	related	ADJ
ftr-465	1772	41	goods	good	NOUN
ftr-465	1772	42	and	and	CCONJ
ftr-465	1772	43	services	service	NOUN
ftr-465	1772	44	in	in	ADP
ftr-465	1772	45	furtherance	furtherance	NOUN
ftr-465	1772	46	of	of	ADP
ftr-465	1772	47	their	their	PRON
ftr-465	1772	48	exempt	exempt	ADJ
ftr-465	1772	49	purposes	purpose	NOUN
ftr-465	1772	50	than	than	ADP
ftr-465	1772	51	on	on	ADP
ftr-465	1772	52	contributions	contribution	NOUN
ftr-465	1772	53	from	from	ADP
ftr-465	1772	54	the	the	DET
ftr-465	1772	55	public	public	ADJ
ftr-465	1772	56	or	or	CCONJ
ftr-465	1772	57	government	government	NOUN
ftr-465	1772	58	funding.302	funding.302	ADJ
ftr-465	1772	59	of	of	ADP
ftr-465	1772	60	unfair	unfair	ADJ
ftr-465	1772	61	competition	competition	NOUN
ftr-465	1772	62	.	.	PUNCT
ftr-465	1773	1	"	"	PUNCT
ftr-465	1773	2	)	)	PUNCT
ftr-465	1773	3	;	;	PUNCT
ftr-465	1773	4	i	i	PRON
ftr-465	1773	5	d.	d.	PROPN
ftr-465	1773	6	at	at	ADP
ftr-465	1773	7	218	218	NUM
ftr-465	1773	8	(	(	PUNCT
ftr-465	1773	9	statement	statement	NOUN
ftr-465	1773	10	of	of	ADP
ftr-465	1773	11	joseph	joseph	PROPN
ftr-465	1773	12	o'neil	o'neil	PROPN
ftr-465	1773	13	,	,	PUNCT
ftr-465	1773	14	chairman	chairman	NOUN
ftr-465	1773	15	,	,	PUNCT
ftr-465	1773	16	business	business	NOUN
ftr-465	1773	17	coalition	coalition	NOUN
ftr-465	1773	18	for	for	ADP
ftr-465	1773	19	fair	fair	ADJ
ftr-465	1773	20	competition	competition	NOUN
ftr-465	1773	21	)	)	PUNCT
ftr-465	1773	22	(	(	PUNCT
ftr-465	1773	23	discussing	discuss	VERB
ftr-465	1773	24	increased	increase	VERB
ftr-465	1773	25	demand	demand	NOUN
ftr-465	1773	26	and	and	CCONJ
ftr-465	1773	27	excess	excess	ADJ
ftr-465	1773	28	capacity	capacity	NOUN
ftr-465	1773	29	)	)	PUNCT
ftr-465	1773	30	.	.	PUNCT
ftr-465	1774	1	of	of	ADP
ftr-465	1774	2	particular	particular	ADJ
ftr-465	1774	3	concern	concern	NOUN
ftr-465	1774	4	to	to	ADP
ftr-465	1774	5	the	the	DET
ftr-465	1774	6	small	small	ADJ
ftr-465	1774	7	business	business	NOUN
ftr-465	1774	8	community	community	NOUN
ftr-465	1774	9	was	be	AUX
ftr-465	1774	10	the	the	DET
ftr-465	1774	11	entry	entry	NOUN
ftr-465	1774	12	of	of	ADP
ftr-465	1774	13	nonprofits	nonprofit	NOUN
ftr-465	1774	14	into	into	ADP
ftr-465	1774	15	the	the	DET
ftr-465	1774	16	following	follow	VERB
ftr-465	1774	17	businesses	business	NOUN
ftr-465	1774	18	:	:	PUNCT
ftr-465	1774	19	paging	page	VERB
ftr-465	1774	20	,	,	PUNCT
ftr-465	1774	21	answering	answering	NOUN
ftr-465	1774	22	,	,	PUNCT
ftr-465	1774	23	cleaning	cleaning	NOUN
ftr-465	1774	24	,	,	PUNCT
ftr-465	1774	25	and	and	CCONJ
ftr-465	1774	26	laundry	laundry	NOUN
ftr-465	1774	27	services	service	NOUN
ftr-465	1774	28	;	;	PUNCT
ftr-465	1774	29	retail	retail	ADJ
ftr-465	1774	30	pharmaceuticals	pharmaceutical	NOUN
ftr-465	1774	31	;	;	PUNCT
ftr-465	1774	32	hearing	hear	VERB
ftr-465	1774	33	aids	aid	NOUN
ftr-465	1774	34	;	;	PUNCT
ftr-465	1774	35	medical	medical	ADJ
ftr-465	1774	36	equipment	equipment	NOUN
ftr-465	1774	37	;	;	PUNCT
ftr-465	1774	38	and	and	CCONJ
ftr-465	1774	39	prosthetics	prosthetic	NOUN
ftr-465	1774	40	.	.	PUNCT
ftr-465	1775	1	i	i	PRON
ftr-465	1775	2	d.	d.	PROPN
ftr-465	1775	3	at	at	ADP
ftr-465	1775	4	100	100	NUM
ftr-465	1775	5	(	(	PUNCT
ftr-465	1775	6	statement	statement	NOUN
ftr-465	1775	7	of	of	ADP
ftr-465	1775	8	frank	frank	PROPN
ftr-465	1775	9	s.	s.	PROPN
ftr-465	1775	10	swain	swain	PROPN
ftr-465	1775	11	,	,	PUNCT
ftr-465	1775	12	chief	chief	ADJ
ftr-465	1775	13	counsel	counsel	NOUN
ftr-465	1775	14	for	for	ADP
ftr-465	1775	15	advocacy	advocacy	NOUN
ftr-465	1775	16	,	,	PUNCT
ftr-465	1775	17	u.s	u.s	PROPN
ftr-465	1775	18	.	.	PROPN
ftr-465	1775	19	small	small	PROPN
ftr-465	1775	20	business	business	PROPN
ftr-465	1775	21	administration	administration	PROPN
ftr-465	1775	22	)	)	PUNCT
ftr-465	1775	23	.	.	PUNCT
ftr-465	1776	1	other	other	ADJ
ftr-465	1776	2	businesses	business	NOUN
ftr-465	1776	3	included	include	VERB
ftr-465	1776	4	:	:	PUNCT
ftr-465	1776	5	"	"	PUNCT
ftr-465	1776	6	interior	interior	ADJ
ftr-465	1776	7	decorating	decorating	NOUN
ftr-465	1776	8	,	,	PUNCT
ftr-465	1776	9	computerized	computerized	ADJ
ftr-465	1776	10	billing	billing	NOUN
ftr-465	1776	11	for	for	ADP
ftr-465	1776	12	doctors	doctor	NOUN
ftr-465	1776	13	,	,	PUNCT
ftr-465	1776	14	catering	catering	NOUN
ftr-465	1776	15	,	,	PUNCT
ftr-465	1776	16	health	health	NOUN
ftr-465	1776	17	and	and	CCONJ
ftr-465	1776	18	fitness	fitness	NOUN
ftr-465	1776	19	clubs	club	NOUN
ftr-465	1776	20	,	,	PUNCT
ftr-465	1776	21	travel	travel	NOUN
ftr-465	1776	22	agencies	agency	NOUN
ftr-465	1776	23	,	,	PUNCT
ftr-465	1776	24	marketing	marketing	NOUN
ftr-465	1776	25	of	of	ADP
ftr-465	1776	26	frozen	frozen	ADJ
ftr-465	1776	27	foods	food	NOUN
ftr-465	1776	28	for	for	ADP
ftr-465	1776	29	the	the	DET
ftr-465	1776	30	elderly	elderly	ADJ
ftr-465	1776	31	,	,	PUNCT
ftr-465	1776	32	data	datum	NOUN
ftr-465	1776	33	processing	processing	NOUN
ftr-465	1776	34	,	,	PUNCT
ftr-465	1776	35	day	day	NOUN
ftr-465	1776	36	-	-	PUNCT
ftr-465	1776	37	care	care	NOUN
ftr-465	1776	38	centers	center	NOUN
ftr-465	1776	39	,	,	PUNCT
ftr-465	1776	40	and	and	CCONJ
ftr-465	1776	41	medical	medical	ADJ
ftr-465	1776	42	hotels	hotel	NOUN
ftr-465	1776	43	for	for	ADP
ftr-465	1776	44	patients	patient	NOUN
ftr-465	1776	45	who	who	PRON
ftr-465	1776	46	no	no	ADV
ftr-465	1776	47	longer	long	ADV
ftr-465	1776	48	need	need	VERB
ftr-465	1776	49	hospital	hospital	NOUN
ftr-465	1776	50	care	care	NOUN
ftr-465	1776	51	but	but	CCONJ
ftr-465	1776	52	are	be	AUX
ftr-465	1776	53	not	not	PART
ftr-465	1776	54	ready	ready	ADJ
ftr-465	1776	55	to	to	PART
ftr-465	1776	56	return	return	VERB
ftr-465	1776	57	home	home	ADV
ftr-465	1776	58	.	.	PUNCT
ftr-465	1776	59	"	"	PUNCT
ftr-465	1777	1	i	i	PRON
ftr-465	1777	2	d.	d.	PROPN
ftr-465	1777	3	(	(	PUNCT
ftr-465	1777	4	quoting	quote	VERB
ftr-465	1777	5	james	james	PROPN
ftr-465	1777	6	j.	j.	PROPN
ftr-465	1777	7	mcgovern	mcgovern	PROPN
ftr-465	1777	8	,	,	PUNCT
ftr-465	1777	9	restructured	restructure	VERB
ftr-465	1777	10	nonprofit	nonprofit	ADJ
ftr-465	1777	11	hospitals	hospital	NOUN
ftr-465	1777	12	,	,	PUNCT
ftr-465	1777	13	35	35	NUM
ftr-465	1777	14	tax	tax	NOUN
ftr-465	1777	15	notes	note	NOUN
ftr-465	1777	16	405	405	NUM
ftr-465	1777	17	,	,	PUNCT
ftr-465	1777	18	406	406	NUM
ftr-465	1777	19	(	(	PUNCT
ftr-465	1777	20	apr	apr	NOUN
ftr-465	1777	21	.	.	PROPN
ftr-465	1777	22	27	27	NUM
ftr-465	1777	23	,	,	PUNCT
ftr-465	1777	24	1987	1987	NUM
ftr-465	1777	25	)	)	PUNCT
ftr-465	1777	26	)	)	PUNCT
ftr-465	1777	27	.	.	PUNCT
ftr-465	1778	1	mr	mr	PROPN
ftr-465	1778	2	.	.	PROPN
ftr-465	1778	3	o'neil	o'neil	PROPN
ftr-465	1778	4	also	also	ADV
ftr-465	1778	5	listed	list	VERB
ftr-465	1778	6	the	the	DET
ftr-465	1778	7	following	follow	VERB
ftr-465	1778	8	businesses	business	NOUN
ftr-465	1778	9	which	which	PRON
ftr-465	1778	10	compete	compete	VERB
ftr-465	1778	11	with	with	ADP
ftr-465	1778	12	nonprofits	nonprofit	NOUN
ftr-465	1778	13	:	:	PUNCT
ftr-465	1778	14	areas	area	NOUN
ftr-465	1778	15	in	in	ADP
ftr-465	1778	16	which	which	PRON
ftr-465	1778	17	businesses	business	NOUN
ftr-465	1778	18	go	go	VERB
ftr-465	1778	19	head	head	NOUN
ftr-465	1778	20	to	to	PART
ftr-465	1778	21	head	head	VERB
ftr-465	1778	22	with	with	ADP
ftr-465	1778	23	nonprofits	nonprofit	NOUN
ftr-465	1778	24	include	include	VERB
ftr-465	1778	25	food	food	NOUN
ftr-465	1778	26	service	service	NOUN
ftr-465	1778	27	,	,	PUNCT
ftr-465	1778	28	testing	testing	NOUN
ftr-465	1778	29	laboratories	laboratory	NOUN
ftr-465	1778	30	,	,	PUNCT
ftr-465	1778	31	retail	retail	ADJ
ftr-465	1778	32	sales	sale	NOUN
ftr-465	1778	33	of	of	ADP
ftr-465	1778	34	books	book	NOUN
ftr-465	1778	35	and	and	CCONJ
ftr-465	1778	36	computers	computer	NOUN
ftr-465	1778	37	,	,	PUNCT
ftr-465	1778	38	travel	travel	NOUN
ftr-465	1778	39	,	,	PUNCT
ftr-465	1778	40	recreation	recreation	NOUN
ftr-465	1778	41	,	,	PUNCT
ftr-465	1778	42	nurseries	nursery	NOUN
ftr-465	1778	43	,	,	PUNCT
ftr-465	1778	44	day	day	NOUN
ftr-465	1778	45	care	care	NOUN
ftr-465	1778	46	,	,	PUNCT
ftr-465	1778	47	hearing	hear	VERB
ftr-465	1778	48	aids	aid	NOUN
ftr-465	1778	49	,	,	PUNCT
ftr-465	1778	50	veterinarians	veterinarian	NOUN
ftr-465	1778	51	,	,	PUNCT
ftr-465	1778	52	blood	blood	NOUN
ftr-465	1778	53	banks	bank	NOUN
ftr-465	1778	54	,	,	PUNCT
ftr-465	1778	55	consulting	consulting	NOUN
ftr-465	1778	56	engineers	engineer	NOUN
ftr-465	1778	57	,	,	PUNCT
ftr-465	1778	58	medical	medical	ADJ
ftr-465	1778	59	equipment	equipment	NOUN
ftr-465	1778	60	suppliers	supplier	NOUN
ftr-465	1778	61	,	,	PUNCT
ftr-465	1778	62	pencil	pencil	NOUN
ftr-465	1778	63	makers	maker	NOUN
ftr-465	1778	64	,	,	PUNCT
ftr-465	1778	65	specialty	specialty	NOUN
ftr-465	1778	66	advertisers	advertiser	NOUN
ftr-465	1778	67	,	,	PUNCT
ftr-465	1778	68	hotels	hotel	NOUN
ftr-465	1778	69	,	,	PUNCT
ftr-465	1778	70	bus	bus	NOUN
ftr-465	1778	71	operators	operator	NOUN
ftr-465	1778	72	,	,	PUNCT
ftr-465	1778	73	printing	printing	NOUN
ftr-465	1778	74	,	,	PUNCT
ftr-465	1778	75	construction	construction	NOUN
ftr-465	1778	76	,	,	PUNCT
ftr-465	1778	77	laundries	laundry	NOUN
ftr-465	1778	78	,	,	PUNCT
ftr-465	1778	79	janitorial	janitorial	ADJ
ftr-465	1778	80	services	service	NOUN
ftr-465	1778	81	,	,	PUNCT
ftr-465	1778	82	waste	waste	NOUN
ftr-465	1778	83	hauling	hauling	NOUN
ftr-465	1778	84	,	,	PUNCT
ftr-465	1778	85	electrical	electrical	ADJ
ftr-465	1778	86	,	,	PUNCT
ftr-465	1778	87	plumbing	plumbing	NOUN
ftr-465	1778	88	,	,	PUNCT
ftr-465	1778	89	and	and	CCONJ
ftr-465	1778	90	heating	heating	NOUN
ftr-465	1778	91	contracting	contracting	NOUN
ftr-465	1778	92	to	to	PART
ftr-465	1778	93	name	name	VERB
ftr-465	1778	94	a	a	DET
ftr-465	1778	95	few	few	ADJ
ftr-465	1778	96	.	.	PUNCT
ftr-465	1779	1	i	i	PRON
ftr-465	1779	2	d.	d.	PROPN
ftr-465	1779	3	at	at	ADP
ftr-465	1779	4	218	218	NUM
ftr-465	1779	5	.	.	PUNCT
ftr-465	1780	1	there	there	PRON
ftr-465	1780	2	was	be	VERB
ftr-465	1780	3	,	,	PUNCT
ftr-465	1780	4	however	however	ADV
ftr-465	1780	5	,	,	PUNCT
ftr-465	1780	6	no	no	DET
ftr-465	1780	7	attempt	attempt	NOUN
ftr-465	1780	8	to	to	PART
ftr-465	1780	9	identify	identify	VERB
ftr-465	1780	10	which	which	PRON
ftr-465	1780	11	of	of	ADP
ftr-465	1780	12	these	these	DET
ftr-465	1780	13	endeavors	endeavor	NOUN
ftr-465	1780	14	were	be	AUX
ftr-465	1780	15	:	:	PUNCT
ftr-465	1780	16	(	(	PUNCT
ftr-465	1780	17	1	1	X
ftr-465	1780	18	)	)	PUNCT
ftr-465	1780	19	claimed	claim	VERB
ftr-465	1780	20	by	by	ADP
ftr-465	1780	21	the	the	DET
ftr-465	1780	22	nonprofit	nonprofit	NOUN
ftr-465	1780	23	to	to	PART
ftr-465	1780	24	be	be	AUX
ftr-465	1780	25	a	a	DET
ftr-465	1780	26	"	"	PUNCT
ftr-465	1780	27	related	related	ADJ
ftr-465	1780	28	"	"	PUNCT
ftr-465	1780	29	activity	activity	NOUN
ftr-465	1780	30	;	;	PUNCT
ftr-465	1780	31	(	(	PUNCT
ftr-465	1780	32	2	2	X
ftr-465	1780	33	)	)	PUNCT
ftr-465	1780	34	claimed	claim	VERB
ftr-465	1780	35	by	by	ADP
ftr-465	1780	36	the	the	DET
ftr-465	1780	37	nonprofit	nonprofit	NOUN
ftr-465	1780	38	to	to	PART
ftr-465	1780	39	be	be	AUX
ftr-465	1780	40	nontaxable	nontaxable	ADJ
ftr-465	1780	41	under	under	ADP
ftr-465	1780	42	the	the	DET
ftr-465	1780	43	"	"	PUNCT
ftr-465	1780	44	convenience	convenience	NOUN
ftr-465	1780	45	"	"	PUNCT
ftr-465	1780	46	exception	exception	NOUN
ftr-465	1780	47	;	;	PUNCT
ftr-465	1780	48	(	(	PUNCT
ftr-465	1780	49	3	3	X
ftr-465	1780	50	)	)	PUNCT
ftr-465	1780	51	reported	report	VERB
ftr-465	1780	52	as	as	ADP
ftr-465	1780	53	an	an	DET
ftr-465	1780	54	"	"	PUNCT
ftr-465	1780	55	unrelated	unrelated	ADJ
ftr-465	1780	56	"	"	PUNCT
ftr-465	1780	57	activity	activity	NOUN
ftr-465	1780	58	;	;	PUNCT
ftr-465	1780	59	or	or	CCONJ
ftr-465	1780	60	(	(	PUNCT
ftr-465	1780	61	4	4	X
ftr-465	1780	62	)	)	PUNCT
ftr-465	1780	63	not	not	PART
ftr-465	1780	64	reported	report	VERB
ftr-465	1780	65	as	as	ADP
ftr-465	1780	66	an	an	DET
ftr-465	1780	67	"	"	PUNCT
ftr-465	1780	68	unrelated	unrelated	ADJ
ftr-465	1780	69	"	"	PUNCT
ftr-465	1780	70	activity	activity	NOUN
ftr-465	1780	71	.	.	PUNCT
ftr-465	1781	1	300	300	NUM
ftr-465	1781	2	.	.	PUNCT
ftr-465	1782	1	see	see	VERB
ftr-465	1782	2	i	i	PRON
ftr-465	1782	3	d.	d.	PROPN
ftr-465	1782	4	at	at	ADP
ftr-465	1782	5	218	218	NUM
ftr-465	1782	6	(	(	PUNCT
ftr-465	1782	7	statement	statement	NOUN
ftr-465	1782	8	of	of	ADP
ftr-465	1782	9	joseph	joseph	PROPN
ftr-465	1782	10	o'neil	o'neil	PROPN
ftr-465	1782	11	,	,	PUNCT
ftr-465	1782	12	chairman	chairman	NOUN
ftr-465	1782	13	,	,	PUNCT
ftr-465	1782	14	business	business	NOUN
ftr-465	1782	15	coalition	coalition	NOUN
ftr-465	1782	16	for	for	ADP
ftr-465	1782	17	fair	fair	ADJ
ftr-465	1782	18	competition	competition	NOUN
ftr-465	1782	19	)	)	PUNCT
ftr-465	1782	20	.	.	PUNCT
ftr-465	1783	1	301	301	NUM
ftr-465	1783	2	.	.	PUNCT
ftr-465	1784	1	cf	cf	X
ftr-465	1784	2	.	.	PUNCT
ftr-465	1785	1	i	i	PRON
ftr-465	1785	2	d.	d.	PROPN
ftr-465	1785	3	at	at	ADP
ftr-465	1785	4	155	155	NUM
ftr-465	1785	5	(	(	PUNCT
ftr-465	1785	6	statement	statement	NOUN
ftr-465	1785	7	of	of	ADP
ftr-465	1785	8	marion	marion	PROPN
ftr-465	1785	9	r.	r.	PROPN
ftr-465	1785	10	fremont	fremont	PROPN
ftr-465	1785	11	-	-	PUNCT
ftr-465	1785	12	smith	smith	PROPN
ftr-465	1785	13	,	,	PUNCT
ftr-465	1785	14	board	board	NOUN
ftr-465	1785	15	member	member	NOUN
ftr-465	1785	16	,	,	PUNCT
ftr-465	1785	17	independent	independent	ADJ
ftr-465	1785	18	sector	sector	NOUN
ftr-465	1785	19	)	)	PUNCT
ftr-465	1785	20	.	.	PUNCT
ftr-465	1786	1	302	302	NUM
ftr-465	1786	2	.	.	PUNCT
ftr-465	1787	1	see	see	VERB
ftr-465	1787	2	i	i	PRON
ftr-465	1787	3	d.	d.	PROPN
ftr-465	1787	4	at	at	ADP
ftr-465	1787	5	134	134	NUM
ftr-465	1787	6	(	(	PUNCT
ftr-465	1787	7	statement	statement	NOUN
ftr-465	1787	8	of	of	ADP
ftr-465	1787	9	jennie	jennie	PROPN
ftr-465	1787	10	s.	s.	PROPN
ftr-465	1787	11	stathis	stathis	PROPN
ftr-465	1787	12	,	,	PUNCT
ftr-465	1787	13	associate	associate	ADJ
ftr-465	1787	14	director	director	NOUN
ftr-465	1787	15	,	,	PUNCT
ftr-465	1787	16	general	general	ADJ
ftr-465	1787	17	governmental	governmental	ADJ
ftr-465	1787	18	division	division	NOUN
ftr-465	1787	19	,	,	PUNCT
ftr-465	1787	20	u.s	u.s	PROPN
ftr-465	1787	21	.	.	PROPN
ftr-465	1787	22	general	general	ADJ
ftr-465	1787	23	accounting	accounting	PROPN
ftr-465	1787	24	office	office	PROPN
ftr-465	1787	25	)	)	PUNCT
ftr-465	1787	26	;	;	PUNCT
ftr-465	1787	27	i	i	PRON
ftr-465	1787	28	d.	d.	PROPN
ftr-465	1787	29	at	at	ADP
ftr-465	1787	30	241	241	NUM
ftr-465	1787	31	(	(	PUNCT
ftr-465	1787	32	testimony	testimony	NOUN
ftr-465	1787	33	of	of	ADP
ftr-465	1787	34	the	the	DET
ftr-465	1787	35	national	national	PROPN
ftr-465	1787	36	assembly	assembly	NOUN
ftr-465	1787	37	of	of	ADP
ftr-465	1787	38	national	national	ADJ
ftr-465	1787	39	voluntary	voluntary	ADJ
ftr-465	1787	40	health	health	NOUN
ftr-465	1787	41	&	&	CCONJ
ftr-465	1787	42	social	social	ADJ
ftr-465	1787	43	welfare	welfare	NOUN
ftr-465	1787	44	organizations	organization	NOUN
ftr-465	1787	45	)	)	PUNCT
ftr-465	1787	46	(	(	PUNCT
ftr-465	1787	47	"	"	PUNCT
ftr-465	1787	48	some	some	DET
ftr-465	1787	49	[	[	X
ftr-465	1787	50	nonprofit	nonprofit	ADJ
ftr-465	1787	51	)	)	PUNCT
ftr-465	1787	52	organizations	organization	NOUN
ftr-465	1787	53	do	do	AUX
ftr-465	1787	54	rely	rely	VERB
ftr-465	1787	55	heavily	heavily	ADV
ftr-465	1787	56	on	on	ADP
ftr-465	1787	57	fee	fee	NOUN
ftr-465	1787	58	income	income	NOUN
ftr-465	1787	59	.	.	PUNCT
ftr-465	1787	60	"	"	PUNCT
ftr-465	1787	61	)	)	PUNCT
ftr-465	1787	62	.	.	PUNCT
ftr-465	1788	1	see	see	VERB
ftr-465	1788	2	generally	generally	ADV
ftr-465	1788	3	walter	walter	PROPN
ftr-465	1788	4	b.	b.	PROPN
ftr-465	1788	5	slocombe	slocombe	PROPN
ftr-465	1788	6	,	,	PUNCT
ftr-465	1788	7	exempt	exempt	ADJ
ftr-465	1788	8	organizations	organization	NOUN
ftr-465	1788	9	:	:	PUNCT
ftr-465	1788	10	business	business	NOUN
ftr-465	1788	11	and	and	CCONJ
ftr-465	1788	12	other	other	ADJ
ftr-465	1788	13	activities	activity	NOUN
ftr-465	1788	14	in	in	ADP
ftr-465	1788	15	an	an	DET
ftr-465	1788	16	uncertain	uncertain	ADJ
ftr-465	1788	17	world	world	NOUN
ftr-465	1788	18	,	,	PUNCT
ftr-465	1788	19	70	70	NUM
ftr-465	1788	20	taxes	taxis	NOUN
ftr-465	1788	21	974	974	NUM
ftr-465	1788	22	(	(	PUNCT
ftr-465	1788	23	1992	1992	NUM
ftr-465	1788	24	)	)	PUNCT
ftr-465	1788	25	(	(	PUNCT
ftr-465	1788	26	discussing	discuss	VERB
ftr-465	1788	27	a	a	DET
ftr-465	1788	28	number	number	NOUN
ftr-465	1788	29	of	of	ADP
ftr-465	1788	30	issues	issue	NOUN
ftr-465	1788	31	confronting	confront	VERB
ftr-465	1788	32	501(c)(3	501(c)(3	NOUN
ftr-465	1788	33	)	)	PUNCT
ftr-465	1788	34	organizations	organization	NOUN
ftr-465	1788	35	)	)	PUNCT
ftr-465	1788	36	.	.	PUNCT
ftr-465	1789	1	[	[	X
ftr-465	1789	2	vol	vol	NOUN
ftr-465	1789	3	3:7	3:7	NUM
ftr-465	1789	4	unfair	unfair	ADJ
ftr-465	1789	5	business	business	NOUN
ftr-465	1789	6	competition	competition	NOUN
ftr-465	1789	7	conceding	concede	VERB
ftr-465	1789	8	that	that	SCONJ
ftr-465	1789	9	some	some	DET
ftr-465	1789	10	percentage	percentage	NOUN
ftr-465	1789	11	of	of	ADP
ftr-465	1789	12	the	the	DET
ftr-465	1789	13	perceived	perceive	VERB
ftr-465	1789	14	increased	increase	VERB
ftr-465	1789	15	competition	competition	NOUN
ftr-465	1789	16	confronting	confront	VERB
ftr-465	1789	17	for	for	ADP
ftr-465	1789	18	-	-	PUNCT
ftr-465	1789	19	profits	profit	NOUN
ftr-465	1789	20	may	may	AUX
ftr-465	1789	21	have	have	AUX
ftr-465	1789	22	found	find	VERB
ftr-465	1789	23	its	its	PRON
ftr-465	1789	24	source	source	NOUN
ftr-465	1789	25	in	in	ADP
ftr-465	1789	26	activities	activity	NOUN
ftr-465	1789	27	directly	directly	ADV
ftr-465	1789	28	related	relate	VERB
ftr-465	1789	29	to	to	ADP
ftr-465	1789	30	furthering	further	VERB
ftr-465	1789	31	the	the	DET
ftr-465	1789	32	charitable	charitable	ADJ
ftr-465	1789	33	purposes	purpose	NOUN
ftr-465	1789	34	of	of	ADP
ftr-465	1789	35	the	the	DET
ftr-465	1789	36	conducting	conduct	VERB
ftr-465	1789	37	organization	organization	NOUN
ftr-465	1789	38	,	,	PUNCT
ftr-465	1789	39	the	the	DET
ftr-465	1789	40	small	small	ADJ
ftr-465	1789	41	business	business	NOUN
ftr-465	1789	42	community	community	NOUN
ftr-465	1789	43	took	take	VERB
ftr-465	1789	44	the	the	DET
ftr-465	1789	45	position	position	NOUN
ftr-465	1789	46	before	before	ADP
ftr-465	1789	47	the	the	DET
ftr-465	1789	48	subcommittee	subcommittee	NOUN
ftr-465	1789	49	on	on	ADP
ftr-465	1789	50	oversight	oversight	NOUN
ftr-465	1789	51	that	that	SCONJ
ftr-465	1789	52	such	such	ADJ
ftr-465	1789	53	related	related	ADJ
ftr-465	1789	54	activity	activity	NOUN
ftr-465	1789	55	should	should	AUX
ftr-465	1789	56	nonetheless	nonetheless	ADV
ftr-465	1789	57	be	be	AUX
ftr-465	1789	58	taxed	tax	VERB
ftr-465	1789	59	.	.	PUNCT
ftr-465	1790	1	"0	"0	VERB
ftr-465	1790	2	3	3	NUM
ftr-465	1790	3	the	the	DET
ftr-465	1790	4	logic	logic	NOUN
ftr-465	1790	5	of	of	ADP
ftr-465	1790	6	the	the	DET
ftr-465	1790	7	argument	argument	NOUN
ftr-465	1790	8	proceeded	proceed	VERB
ftr-465	1790	9	as	as	SCONJ
ftr-465	1790	10	follows	follow	VERB
ftr-465	1790	11	:	:	PUNCT
ftr-465	1790	12	if	if	SCONJ
ftr-465	1790	13	exemption	exemption	NOUN
ftr-465	1790	14	from	from	ADP
ftr-465	1790	15	tax	tax	NOUN
ftr-465	1790	16	afforded	afford	VERB
ftr-465	1790	17	501(c)(3	501(c)(3	NOUN
ftr-465	1790	18	)	)	PUNCT
ftr-465	1790	19	organizations	organization	NOUN
ftr-465	1790	20	is	be	AUX
ftr-465	1790	21	based	base	VERB
ftr-465	1790	22	on	on	ADP
ftr-465	1790	23	the	the	DET
ftr-465	1790	24	rationale	rationale	NOUN
ftr-465	1790	25	that	that	SCONJ
ftr-465	1790	26	such	such	ADJ
ftr-465	1790	27	organizations	organization	NOUN
ftr-465	1790	28	provide	provide	VERB
ftr-465	1790	29	the	the	DET
ftr-465	1790	30	citizenry	citizenry	NOUN
ftr-465	1790	31	with	with	ADP
ftr-465	1790	32	governmental	governmental	ADJ
ftr-465	1790	33	type	type	NOUN
ftr-465	1790	34	goods	good	NOUN
ftr-465	1790	35	and	and	CCONJ
ftr-465	1790	36	services	service	NOUN
ftr-465	1790	37	otherwise	otherwise	ADV
ftr-465	1790	38	unavailable	unavailable	ADJ
ftr-465	1790	39	in	in	ADP
ftr-465	1790	40	the	the	DET
ftr-465	1790	41	marketplace	marketplace	NOUN
ftr-465	1790	42	,	,	PUNCT
ftr-465	1790	43	then	then	ADV
ftr-465	1790	44	there	there	PRON
ftr-465	1790	45	is	be	VERB
ftr-465	1790	46	no	no	DET
ftr-465	1790	47	justification	justification	NOUN
ftr-465	1790	48	for	for	ADP
ftr-465	1790	49	the	the	DET
ftr-465	1790	50	exemption	exemption	NOUN
ftr-465	1790	51	with	with	ADP
ftr-465	1790	52	respect	respect	NOUN
ftr-465	1790	53	to	to	ADP
ftr-465	1790	54	those	those	DET
ftr-465	1790	55	goods	good	NOUN
ftr-465	1790	56	and	and	CCONJ
ftr-465	1790	57	services	service	NOUN
ftr-465	1790	58	sold	sell	VERB
ftr-465	1790	59	by	by	ADP
ftr-465	1790	60	both	both	PRON
ftr-465	1790	61	for	for	ADP
ftr-465	1790	62	-	-	PUNCT
ftr-465	1790	63	profits	profit	NOUN
ftr-465	1790	64	and	and	CCONJ
ftr-465	1790	65	taxexempts	taxexempt	NOUN
ftr-465	1790	66	in	in	ADP
ftr-465	1790	67	the	the	DET
ftr-465	1790	68	same	same	ADJ
ftr-465	1790	69	market.3	market.3	ADJ
ftr-465	1790	70	4	4	NUM
ftr-465	1790	71	further	far	ADV
ftr-465	1790	72	,	,	PUNCT
ftr-465	1790	73	nonprofits	nonprofit	NOUN
ftr-465	1790	74	are	be	AUX
ftr-465	1790	75	not	not	PART
ftr-465	1790	76	necessarily	necessarily	ADV
ftr-465	1790	77	more	more	ADJ
ftr-465	1790	78	on	on	ADP
ftr-465	1790	79	the	the	DET
ftr-465	1790	80	other	other	ADJ
ftr-465	1790	81	hand	hand	NOUN
ftr-465	1790	82	,	,	PUNCT
ftr-465	1790	83	the	the	DET
ftr-465	1790	84	proscription	proscription	NOUN
ftr-465	1790	85	against	against	ADP
ftr-465	1790	86	nonprofit	nonprofit	ADJ
ftr-465	1790	87	organizations	organization	NOUN
ftr-465	1790	88	raising	raise	VERB
ftr-465	1790	89	equity	equity	NOUN
ftr-465	1790	90	capital	capital	NOUN
ftr-465	1790	91	and	and	CCONJ
ftr-465	1790	92	their	their	PRON
ftr-465	1790	93	inability	inability	NOUN
ftr-465	1790	94	to	to	PART
ftr-465	1790	95	borrow	borrow	VERB
ftr-465	1790	96	at	at	ADP
ftr-465	1790	97	favorable	favorable	ADJ
ftr-465	1790	98	rates	rate	NOUN
ftr-465	1790	99	had	have	AUX
ftr-465	1790	100	impelled	impel	VERB
ftr-465	1790	101	501(c)(3	501(c)(3	NOUN
ftr-465	1790	102	)	)	PUNCT
ftr-465	1790	103	organizations	organization	NOUN
ftr-465	1790	104	to	to	PART
ftr-465	1790	105	seek	seek	VERB
ftr-465	1790	106	capital	capital	NOUN
ftr-465	1790	107	for	for	ADP
ftr-465	1790	108	their	their	PRON
ftr-465	1790	109	related	relate	VERB
ftr-465	1790	110	activities	activity	NOUN
ftr-465	1790	111	through	through	ADP
ftr-465	1790	112	collaborative	collaborative	ADJ
ftr-465	1790	113	joint	joint	ADJ
ftr-465	1790	114	ventures	venture	NOUN
ftr-465	1790	115	with	with	ADP
ftr-465	1790	116	for	for	ADP
ftr-465	1790	117	-	-	PUNCT
ftr-465	1790	118	profit	profit	NOUN
ftr-465	1790	119	entities	entity	NOUN
ftr-465	1790	120	.	.	PUNCT
ftr-465	1791	1	typically	typically	ADV
ftr-465	1791	2	,	,	PUNCT
ftr-465	1791	3	the	the	DET
ftr-465	1791	4	charity	charity	NOUN
ftr-465	1791	5	would	would	AUX
ftr-465	1791	6	act	act	VERB
ftr-465	1791	7	as	as	SCONJ
ftr-465	1791	8	the	the	DET
ftr-465	1791	9	general	general	ADJ
ftr-465	1791	10	partner	partner	NOUN
ftr-465	1791	11	in	in	ADP
ftr-465	1791	12	a	a	DET
ftr-465	1791	13	limited	limited	ADJ
ftr-465	1791	14	partnership	partnership	NOUN
ftr-465	1791	15	and	and	CCONJ
ftr-465	1791	16	the	the	DET
ftr-465	1791	17	for	for	ADP
ftr-465	1791	18	-	-	PUNCT
ftr-465	1791	19	profit	profit	NOUN
ftr-465	1791	20	investors	investor	NOUN
ftr-465	1791	21	would	would	AUX
ftr-465	1791	22	participate	participate	VERB
ftr-465	1791	23	as	as	ADP
ftr-465	1791	24	limited	limited	ADJ
ftr-465	1791	25	partners	partner	NOUN
ftr-465	1791	26	.	.	PUNCT
ftr-465	1792	1	such	such	ADJ
ftr-465	1792	2	collaborative	collaborative	ADJ
ftr-465	1792	3	enterprises	enterprise	NOUN
ftr-465	1792	4	raise	raise	VERB
ftr-465	1792	5	a	a	DET
ftr-465	1792	6	number	number	NOUN
ftr-465	1792	7	of	of	ADP
ftr-465	1792	8	issues	issue	NOUN
ftr-465	1792	9	of	of	ADP
ftr-465	1792	10	their	their	PRON
ftr-465	1792	11	own	own	ADJ
ftr-465	1792	12	.	.	PUNCT
ftr-465	1793	1	should	should	AUX
ftr-465	1793	2	the	the	DET
ftr-465	1793	3	501(c)(3	501(c)(3	NOUN
ftr-465	1793	4	)	)	PUNCT
ftr-465	1793	5	organization	organization	NOUN
ftr-465	1793	6	's	's	PART
ftr-465	1793	7	tax	tax	NOUN
ftr-465	1793	8	-	-	PUNCT
ftr-465	1793	9	exempt	exempt	ADJ
ftr-465	1793	10	status	status	NOUN
ftr-465	1793	11	be	be	AUX
ftr-465	1793	12	threatened	threaten	VERB
ftr-465	1793	13	because	because	SCONJ
ftr-465	1793	14	it	it	PRON
ftr-465	1793	15	operates	operate	VERB
ftr-465	1793	16	such	such	DET
ftr-465	1793	17	a	a	DET
ftr-465	1793	18	joint	joint	ADJ
ftr-465	1793	19	venture	venture	NOUN
ftr-465	1793	20	with	with	ADP
ftr-465	1793	21	a	a	DET
ftr-465	1793	22	substantial	substantial	ADJ
ftr-465	1793	23	non	non	ADJ
ftr-465	1793	24	-	-	ADJ
ftr-465	1793	25	exempt	exempt	ADJ
ftr-465	1793	26	purpose	purpose	NOUN
ftr-465	1793	27	,	,	PUNCT
ftr-465	1793	28	i.e.	i.e.	X
ftr-465	1793	29	,	,	PUNCT
ftr-465	1793	30	to	to	PART
ftr-465	1793	31	further	further	VERB
ftr-465	1793	32	the	the	DET
ftr-465	1793	33	private	private	ADJ
ftr-465	1793	34	interests	interest	NOUN
ftr-465	1793	35	of	of	ADP
ftr-465	1793	36	the	the	DET
ftr-465	1793	37	profit	profit	NOUN
ftr-465	1793	38	-	-	PUNCT
ftr-465	1793	39	motivated	motivate	VERB
ftr-465	1793	40	investors	investor	NOUN
ftr-465	1793	41	?	?	PUNCT
ftr-465	1794	1	does	do	AUX
ftr-465	1794	2	the	the	DET
ftr-465	1794	3	fiduciary	fiduciary	ADJ
ftr-465	1794	4	duty	duty	NOUN
ftr-465	1794	5	of	of	ADP
ftr-465	1794	6	the	the	DET
ftr-465	1794	7	charity	charity	NOUN
ftr-465	1794	8	acting	act	VERB
ftr-465	1794	9	as	as	ADP
ftr-465	1794	10	general	general	ADJ
ftr-465	1794	11	partner	partner	NOUN
ftr-465	1794	12	to	to	ADP
ftr-465	1794	13	the	the	DET
ftr-465	1794	14	limited	limited	ADJ
ftr-465	1794	15	partners	partner	NOUN
ftr-465	1794	16	create	create	VERB
ftr-465	1794	17	a	a	DET
ftr-465	1794	18	conflict	conflict	NOUN
ftr-465	1794	19	of	of	ADP
ftr-465	1794	20	interest	interest	NOUN
ftr-465	1794	21	?	?	PUNCT
ftr-465	1795	1	does	do	AUX
ftr-465	1795	2	a	a	DET
ftr-465	1795	3	distribution	distribution	NOUN
ftr-465	1795	4	to	to	ADP
ftr-465	1795	5	the	the	DET
ftr-465	1795	6	limited	limited	ADJ
ftr-465	1795	7	partners	partner	NOUN
ftr-465	1795	8	violate	violate	VERB
ftr-465	1795	9	the	the	DET
ftr-465	1795	10	prohibition	prohibition	NOUN
ftr-465	1795	11	against	against	ADP
ftr-465	1795	12	a	a	DET
ftr-465	1795	13	charity	charity	NOUN
ftr-465	1795	14	's	's	PART
ftr-465	1795	15	earnings	earning	NOUN
ftr-465	1795	16	inuring	inuring	NOUN
ftr-465	1795	17	to	to	ADP
ftr-465	1795	18	private	private	ADJ
ftr-465	1795	19	individuals	individual	NOUN
ftr-465	1795	20	?	?	PUNCT
ftr-465	1796	1	is	be	AUX
ftr-465	1796	2	there	there	PRON
ftr-465	1796	3	unwarranted	unwarranted	ADJ
ftr-465	1796	4	shifting	shifting	NOUN
ftr-465	1796	5	of	of	ADP
ftr-465	1796	6	tax	tax	NOUN
ftr-465	1796	7	benefits	benefit	NOUN
ftr-465	1796	8	to	to	ADP
ftr-465	1796	9	taxable	taxable	ADJ
ftr-465	1796	10	partners	partner	NOUN
ftr-465	1796	11	?	?	PUNCT
ftr-465	1797	1	is	be	AUX
ftr-465	1797	2	the	the	DET
ftr-465	1797	3	charity	charity	NOUN
ftr-465	1797	4	engaging	engage	VERB
ftr-465	1797	5	in	in	ADP
ftr-465	1797	6	unfair	unfair	ADJ
ftr-465	1797	7	competition	competition	NOUN
ftr-465	1797	8	for	for	ADP
ftr-465	1797	9	invested	invest	VERB
ftr-465	1797	10	capital	capital	NOUN
ftr-465	1797	11	?	?	PUNCT
ftr-465	1798	1	see	see	VERB
ftr-465	1798	2	i	i	PRON
ftr-465	1798	3	d.	d.	PROPN
ftr-465	1798	4	at	at	ADP
ftr-465	1798	5	51	51	NUM
ftr-465	1798	6	-	-	SYM
ftr-465	1798	7	54	54	NUM
ftr-465	1798	8	(	(	PUNCT
ftr-465	1798	9	statement	statement	NOUN
ftr-465	1798	10	of	of	ADP
ftr-465	1798	11	0	0	NUM
ftr-465	1798	12	.	.	PUNCT
ftr-465	1799	1	donaldson	donaldson	PROPN
ftr-465	1799	2	chapoton	chapoton	PROPN
ftr-465	1799	3	,	,	PUNCT
ftr-465	1799	4	deputy	deputy	NOUN
ftr-465	1799	5	assistant	assistant	NOUN
ftr-465	1799	6	secretary	secretary	NOUN
ftr-465	1799	7	(	(	PUNCT
ftr-465	1799	8	tax	tax	NOUN
ftr-465	1799	9	policy	policy	NOUN
ftr-465	1799	10	)	)	PUNCT
ftr-465	1799	11	,	,	PUNCT
ftr-465	1799	12	u.s	u.s	PROPN
ftr-465	1799	13	.	.	PROPN
ftr-465	1799	14	department	department	PROPN
ftr-465	1799	15	of	of	ADP
ftr-465	1799	16	the	the	DET
ftr-465	1799	17	treasury	treasury	NOUN
ftr-465	1799	18	)	)	PUNCT
ftr-465	1799	19	;	;	PUNCT
ftr-465	1799	20	i	i	PRON
ftr-465	1799	21	d.	d.	PROPN
ftr-465	1799	22	at	at	ADP
ftr-465	1799	23	416	416	NUM
ftr-465	1799	24	-	-	SYM
ftr-465	1799	25	17	17	NUM
ftr-465	1799	26	,	,	PUNCT
ftr-465	1799	27	420	420	NUM
ftr-465	1799	28	-	-	SYM
ftr-465	1799	29	21	21	NUM
ftr-465	1799	30	(	(	PUNCT
ftr-465	1799	31	statement	statement	NOUN
ftr-465	1799	32	of	of	ADP
ftr-465	1799	33	jeff	jeff	PROPN
ftr-465	1799	34	carr	carr	PROPN
ftr-465	1799	35	,	,	PUNCT
ftr-465	1799	36	vice	vice	NOUN
ftr-465	1799	37	chancellor	chancellor	NOUN
ftr-465	1799	38	for	for	ADP
ftr-465	1799	39	university	university	NOUN
ftr-465	1799	40	relations	relation	NOUN
ftr-465	1799	41	and	and	CCONJ
ftr-465	1799	42	general	general	ADJ
ftr-465	1799	43	counsel	counsel	NOUN
ftr-465	1799	44	,	,	PUNCT
ftr-465	1799	45	vanderbilt	vanderbilt	PROPN
ftr-465	1799	46	university	university	PROPN
ftr-465	1799	47	)	)	PUNCT
ftr-465	1799	48	;	;	PUNCT
ftr-465	1799	49	michael	michael	PROPN
ftr-465	1799	50	h.	h.	PROPN
ftr-465	1799	51	schill	schill	PROPN
ftr-465	1799	52	.	.	PUNCT
ftr-465	1800	1	the	the	DET
ftr-465	1800	2	participation	participation	NOUN
ftr-465	1800	3	of	of	ADP
ftr-465	1800	4	charities	charity	NOUN
ftr-465	1800	5	in	in	ADP
ftr-465	1800	6	limited	limited	ADJ
ftr-465	1800	7	partnerships	partnership	NOUN
ftr-465	1800	8	,	,	PUNCT
ftr-465	1800	9	93	93	NUM
ftr-465	1800	10	yale	yale	PROPN
ftr-465	1800	11	l.j	l.j	PROPN
ftr-465	1800	12	.	.	PROPN
ftr-465	1800	13	1355	1355	NUM
ftr-465	1800	14	(	(	PUNCT
ftr-465	1800	15	1984	1984	NUM
ftr-465	1800	16	)	)	PUNCT
ftr-465	1800	17	.	.	PUNCT
ftr-465	1801	1	we	we	PRON
ftr-465	1801	2	realized	realize	VERB
ftr-465	1801	3	that	that	SCONJ
ftr-465	1801	4	vanderbilt	vanderbilt	PROPN
ftr-465	1801	5	had	have	VERB
ftr-465	1801	6	the	the	DET
ftr-465	1801	7	land	land	NOUN
ftr-465	1801	8	and	and	CCONJ
ftr-465	1801	9	the	the	DET
ftr-465	1801	10	professional	professional	ADJ
ftr-465	1801	11	faculty	faculty	NOUN
ftr-465	1801	12	talent	talent	NOUN
ftr-465	1801	13	to	to	PART
ftr-465	1801	14	support	support	VERB
ftr-465	1801	15	an	an	DET
ftr-465	1801	16	additional	additional	ADJ
ftr-465	1801	17	facility	facility	NOUN
ftr-465	1801	18	,	,	PUNCT
ftr-465	1801	19	but	but	CCONJ
ftr-465	1801	20	not	not	PART
ftr-465	1801	21	the	the	DET
ftr-465	1801	22	capital	capital	NOUN
ftr-465	1801	23	....	....	PUNCT
ftr-465	1802	1	a	a	DET
ftr-465	1802	2	collaborative	collaborative	ADJ
ftr-465	1802	3	effort	effort	NOUN
ftr-465	1802	4	with	with	ADP
ftr-465	1802	5	hospital	hospital	NOUN
ftr-465	1802	6	corporation	corporation	NOUN
ftr-465	1802	7	of	of	ADP
ftr-465	1802	8	america	america	PROPN
ftr-465	1802	9	(	(	PUNCT
ftr-465	1802	10	hca	hca	PROPN
ftr-465	1802	11	)	)	PUNCT
ftr-465	1802	12	was	be	AUX
ftr-465	1802	13	developed	develop	VERB
ftr-465	1802	14	under	under	ADP
ftr-465	1802	15	which	which	PRON
ftr-465	1802	16	an	an	DET
ftr-465	1802	17	88	88	NUM
ftr-465	1802	18	-	-	PUNCT
ftr-465	1802	19	bed	bed	NOUN
ftr-465	1802	20	child	child	NOUN
ftr-465	1802	21	and	and	CCONJ
ftr-465	1802	22	adolescent	adolescent	ADJ
ftr-465	1802	23	psychiatric	psychiatric	ADJ
ftr-465	1802	24	hospital	hospital	NOUN
ftr-465	1802	25	would	would	AUX
ftr-465	1802	26	be	be	AUX
ftr-465	1802	27	built	build	VERB
ftr-465	1802	28	on	on	ADP
ftr-465	1802	29	vanderbilt	vanderbilt	PROPN
ftr-465	1802	30	land	land	PROPN
ftr-465	1802	31	,	,	PUNCT
ftr-465	1802	32	professionally	professionally	ADV
ftr-465	1802	33	staffed	staff	VERB
ftr-465	1802	34	with	with	ADP
ftr-465	1802	35	vanderbilt	vanderbilt	PROPN
ftr-465	1802	36	faculty	faculty	PROPN
ftr-465	1802	37	,	,	PUNCT
ftr-465	1802	38	financed	finance	VERB
ftr-465	1802	39	by	by	ADP
ftr-465	1802	40	hca	hca	ADJ
ftr-465	1802	41	capital	capital	NOUN
ftr-465	1802	42	,	,	PUNCT
ftr-465	1802	43	and	and	CCONJ
ftr-465	1802	44	managed	manage	VERB
ftr-465	1802	45	by	by	ADP
ftr-465	1802	46	hca	hca	PROPN
ftr-465	1802	47	....	....	PROPN
ftr-465	1802	48	of	of	ADP
ftr-465	1802	49	particular	particular	ADJ
ftr-465	1802	50	importance	importance	NOUN
ftr-465	1802	51	is	be	AUX
ftr-465	1802	52	the	the	DET
ftr-465	1802	53	point	point	NOUN
ftr-465	1802	54	that	that	SCONJ
ftr-465	1802	55	this	this	DET
ftr-465	1802	56	child	child	NOUN
ftr-465	1802	57	and	and	CCONJ
ftr-465	1802	58	adolescent	adolescent	ADJ
ftr-465	1802	59	psychiatric	psychiatric	ADJ
ftr-465	1802	60	hospital	hospital	NOUN
ftr-465	1802	61	would	would	AUX
ftr-465	1802	62	not	not	PART
ftr-465	1802	63	and	and	CCONJ
ftr-465	1802	64	could	could	AUX
ftr-465	1802	65	not	not	PART
ftr-465	1802	66	have	have	AUX
ftr-465	1802	67	been	be	AUX
ftr-465	1802	68	built	build	VERB
ftr-465	1802	69	and	and	CCONJ
ftr-465	1802	70	operated	operate	VERB
ftr-465	1802	71	without	without	ADP
ftr-465	1802	72	the	the	DET
ftr-465	1802	73	unique	unique	ADJ
ftr-465	1802	74	contributions	contribution	NOUN
ftr-465	1802	75	of	of	ADP
ftr-465	1802	76	both	both	CCONJ
ftr-465	1802	77	vanderbilt	vanderbilt	PROPN
ftr-465	1802	78	and	and	CCONJ
ftr-465	1802	79	hca	hca	PROPN
ftr-465	1802	80	.	.	PROPN
ftr-465	1802	81	ubit	ubit	PROPN
ftr-465	1802	82	hearings	hearing	NOUN
ftr-465	1802	83	,	,	PUNCT
ftr-465	1802	84	supra	supra	PROPN
ftr-465	1802	85	note	note	NOUN
ftr-465	1802	86	78	78	NUM
ftr-465	1802	87	,	,	PUNCT
ftr-465	1802	88	at	at	ADP
ftr-465	1802	89	420	420	NUM
ftr-465	1802	90	-	-	SYM
ftr-465	1802	91	21	21	NUM
ftr-465	1802	92	(	(	PUNCT
ftr-465	1802	93	statement	statement	NOUN
ftr-465	1802	94	of	of	ADP
ftr-465	1802	95	jeff	jeff	PROPN
ftr-465	1802	96	carr	carr	PROPN
ftr-465	1802	97	.	.	PUNCT
ftr-465	1803	1	vice	vice	PROPN
ftr-465	1803	2	chancellor	chancellor	PROPN
ftr-465	1803	3	for	for	ADP
ftr-465	1803	4	university	university	NOUN
ftr-465	1803	5	relations	relation	NOUN
ftr-465	1803	6	and	and	CCONJ
ftr-465	1803	7	general	general	ADJ
ftr-465	1803	8	counsel	counsel	NOUN
ftr-465	1803	9	,	,	PUNCT
ftr-465	1803	10	vanderbilt	vanderbilt	PROPN
ftr-465	1803	11	university	university	PROPN
ftr-465	1803	12	)	)	PUNCT
ftr-465	1803	13	.	.	PUNCT
ftr-465	1804	1	303	303	X
ftr-465	1804	2	.	.	PUNCT
ftr-465	1805	1	ubit	ubit	PROPN
ftr-465	1805	2	hearings	hearing	NOUN
ftr-465	1805	3	,	,	PUNCT
ftr-465	1805	4	supra	supra	PROPN
ftr-465	1805	5	note	note	NOUN
ftr-465	1805	6	78	78	NUM
ftr-465	1805	7	,	,	PUNCT
ftr-465	1805	8	at	at	ADP
ftr-465	1805	9	90	90	NUM
ftr-465	1805	10	(	(	PUNCT
ftr-465	1805	11	containing	contain	VERB
ftr-465	1805	12	statements	statement	NOUN
ftr-465	1805	13	of	of	ADP
ftr-465	1805	14	frank	frank	PROPN
ftr-465	1805	15	s.	s.	PROPN
ftr-465	1805	16	swain	swain	PROPN
ftr-465	1805	17	,	,	PUNCT
ftr-465	1805	18	chief	chief	ADJ
ftr-465	1805	19	counsel	counsel	NOUN
ftr-465	1805	20	for	for	ADP
ftr-465	1805	21	advocacy	advocacy	NOUN
ftr-465	1805	22	,	,	PUNCT
ftr-465	1805	23	u.s	u.s	PROPN
ftr-465	1805	24	.	.	PROPN
ftr-465	1805	25	small	small	PROPN
ftr-465	1805	26	business	business	PROPN
ftr-465	1805	27	administration	administration	PROPN
ftr-465	1805	28	)	)	PUNCT
ftr-465	1806	1	(	(	PUNCT
ftr-465	1806	2	suggesting	suggest	VERB
ftr-465	1806	3	the	the	DET
ftr-465	1806	4	tightening	tightening	NOUN
ftr-465	1806	5	of	of	ADP
ftr-465	1806	6	the	the	DET
ftr-465	1806	7	current	current	ADJ
ftr-465	1806	8	relatedness	relatedness	NOUN
ftr-465	1806	9	test	test	NOUN
ftr-465	1806	10	)	)	PUNCT
ftr-465	1806	11	;	;	PUNCT
ftr-465	1806	12	i	i	PRON
ftr-465	1806	13	d.	d.	PROPN
ftr-465	1806	14	at	at	ADP
ftr-465	1806	15	103	103	NUM
ftr-465	1806	16	-	-	SYM
ftr-465	1806	17	04	04	NUM
ftr-465	1806	18	(	(	PUNCT
ftr-465	1806	19	statement	statement	NOUN
ftr-465	1806	20	of	of	ADP
ftr-465	1806	21	frank	frank	PROPN
ftr-465	1806	22	s.	s.	PROPN
ftr-465	1806	23	swain	swain	PROPN
ftr-465	1806	24	,	,	PUNCT
ftr-465	1806	25	chief	chief	ADJ
ftr-465	1806	26	counsel	counsel	NOUN
ftr-465	1806	27	for	for	ADP
ftr-465	1806	28	advocacy	advocacy	NOUN
ftr-465	1806	29	,	,	PUNCT
ftr-465	1806	30	u.s	u.s	PROPN
ftr-465	1806	31	.	.	PROPN
ftr-465	1806	32	small	small	PROPN
ftr-465	1806	33	business	business	PROPN
ftr-465	1806	34	administration	administration	PROPN
ftr-465	1806	35	)	)	PUNCT
ftr-465	1806	36	.	.	PUNCT
ftr-465	1807	1	304	304	NUM
ftr-465	1807	2	.	.	PUNCT
ftr-465	1808	1	see	see	VERB
ftr-465	1808	2	i	i	PRON
ftr-465	1808	3	d.	d.	PROPN
ftr-465	1808	4	at	at	ADP
ftr-465	1808	5	103	103	NUM
ftr-465	1808	6	-	-	SYM
ftr-465	1808	7	04	04	NUM
ftr-465	1808	8	(	(	PUNCT
ftr-465	1808	9	statement	statement	NOUN
ftr-465	1808	10	of	of	ADP
ftr-465	1808	11	frank	frank	PROPN
ftr-465	1808	12	s.	s.	PROPN
ftr-465	1808	13	swain	swain	PROPN
ftr-465	1808	14	,	,	PUNCT
ftr-465	1808	15	chief	chief	ADJ
ftr-465	1808	16	counsel	counsel	NOUN
ftr-465	1808	17	for	for	ADP
ftr-465	1808	18	advocacy	advocacy	NOUN
ftr-465	1808	19	,	,	PUNCT
ftr-465	1808	20	u.s	u.s	PROPN
ftr-465	1808	21	.	.	PROPN
ftr-465	1808	22	small	small	PROPN
ftr-465	1808	23	business	business	PROPN
ftr-465	1808	24	administration	administration	PROPN
ftr-465	1808	25	)	)	PUNCT
ftr-465	1808	26	;	;	PUNCT
ftr-465	1808	27	i	i	PRON
ftr-465	1808	28	d.	d.	PROPN
ftr-465	1808	29	at	at	ADP
ftr-465	1808	30	219	219	NUM
ftr-465	1808	31	(	(	PUNCT
ftr-465	1808	32	statement	statement	NOUN
ftr-465	1808	33	of	of	ADP
ftr-465	1808	34	joseph	joseph	PROPN
ftr-465	1808	35	o'neil	o'neil	PROPN
ftr-465	1808	36	,	,	PUNCT
ftr-465	1808	37	chairman	chairman	NOUN
ftr-465	1808	38	,	,	PUNCT
ftr-465	1808	39	business	business	NOUN
ftr-465	1808	40	coalition	coalition	NOUN
ftr-465	1808	41	for	for	ADP
ftr-465	1808	42	fair	fair	ADJ
ftr-465	1808	43	competition	competition	NOUN
ftr-465	1808	44	)	)	PUNCT
ftr-465	1808	45	.	.	PUNCT
ftr-465	1809	1	19961	19961	NUM
ftr-465	1809	2	florida	florida	PROPN
ftr-465	1809	3	tax	tax	NOUN
ftr-465	1809	4	review	review	NOUN
ftr-465	1809	5	efficient	efficient	ADJ
ftr-465	1809	6	,	,	PUNCT
ftr-465	1809	7	more	more	ADV
ftr-465	1809	8	regulated	regulated	ADJ
ftr-465	1809	9	,	,	PUNCT
ftr-465	1809	10	or	or	CCONJ
ftr-465	1809	11	more	more	ADV
ftr-465	1809	12	moral	moral	ADJ
ftr-465	1809	13	than	than	ADP
ftr-465	1809	14	for	for	ADP
ftr-465	1809	15	-	-	PUNCT
ftr-465	1809	16	profits.3	profits.3	VERB
ftr-465	1809	17	5	5	NUM
ftr-465	1809	18	moreover	moreover	ADV
ftr-465	1809	19	,	,	PUNCT
ftr-465	1809	20	the	the	DET
ftr-465	1809	21	relationship	relationship	NOUN
ftr-465	1809	22	between	between	ADP
ftr-465	1809	23	volunteerism	volunteerism	NOUN
ftr-465	1809	24	and	and	CCONJ
ftr-465	1809	25	nonprofit	nonprofit	ADJ
ftr-465	1809	26	status	status	NOUN
ftr-465	1809	27	,	,	PUNCT
ftr-465	1809	28	desirable	desirable	ADJ
ftr-465	1809	29	as	as	SCONJ
ftr-465	1809	30	it	it	PRON
ftr-465	1809	31	is	be	AUX
ftr-465	1809	32	,	,	PUNCT
ftr-465	1809	33	is	be	AUX
ftr-465	1809	34	not	not	PART
ftr-465	1809	35	dependent	dependent	ADJ
ftr-465	1809	36	on	on	ADP
ftr-465	1809	37	tax	tax	NOUN
ftr-465	1809	38	exemption	exemption	NOUN
ftr-465	1809	39	,	,	PUNCT
ftr-465	1809	40	but	but	CCONJ
ftr-465	1809	41	on	on	ADP
ftr-465	1809	42	the	the	DET
ftr-465	1809	43	volunteer	volunteer	NOUN
ftr-465	1809	44	's	's	PART
ftr-465	1809	45	knowledge	knowledge	NOUN
ftr-465	1809	46	that	that	SCONJ
ftr-465	1809	47	his	his	PRON
ftr-465	1809	48	efforts	effort	NOUN
ftr-465	1809	49	will	will	AUX
ftr-465	1809	50	promote	promote	VERB
ftr-465	1809	51	the	the	DET
ftr-465	1809	52	public	public	ADJ
ftr-465	1809	53	good	good	NOUN
ftr-465	1809	54	and	and	CCONJ
ftr-465	1809	55	not	not	PART
ftr-465	1809	56	private	private	ADJ
ftr-465	1809	57	gain	gain	NOUN
ftr-465	1809	58	.	.	PUNCT
ftr-465	1809	59	"	"	PUNCT
ftr-465	1810	1	thus	thus	ADV
ftr-465	1810	2	,	,	PUNCT
ftr-465	1810	3	the	the	DET
ftr-465	1810	4	expansion	expansion	NOUN
ftr-465	1810	5	of	of	ADP
ftr-465	1810	6	for	for	ADP
ftr-465	1810	7	-	-	PUNCT
ftr-465	1810	8	profits	profit	NOUN
ftr-465	1810	9	and	and	CCONJ
ftr-465	1810	10	tax	tax	NOUN
ftr-465	1810	11	-	-	PUNCT
ftr-465	1810	12	exempts	exempt	NOUN
ftr-465	1810	13	into	into	ADP
ftr-465	1810	14	each	each	DET
ftr-465	1810	15	other	other	ADJ
ftr-465	1810	16	's	's	PART
ftr-465	1810	17	markets	market	NOUN
ftr-465	1810	18	has	have	AUX
ftr-465	1810	19	"	"	PUNCT
ftr-465	1810	20	blurred	blur	VERB
ftr-465	1810	21	[	[	X
ftr-465	1810	22	their	their	PRON
ftr-465	1810	23	]	]	X
ftr-465	1810	24	separate	separate	ADJ
ftr-465	1810	25	identities	identity	NOUN
ftr-465	1810	26	"	"	PUNCT
ftr-465	1810	27	3	3	NUM
ftr-465	1810	28	°	°	NUM
ftr-465	1810	29	7	7	NUM
ftr-465	1810	30	and	and	CCONJ
ftr-465	1810	31	reduced	reduce	VERB
ftr-465	1810	32	the	the	DET
ftr-465	1810	33	primary	primary	ADJ
ftr-465	1810	34	distinction	distinction	NOUN
ftr-465	1810	35	between	between	ADP
ftr-465	1810	36	them	they	PRON
ftr-465	1810	37	to	to	ADP
ftr-465	1810	38	one	one	NUM
ftr-465	1810	39	of	of	ADP
ftr-465	1810	40	taxation	taxation	NOUN
ftr-465	1810	41	for	for	ADP
ftr-465	1810	42	the	the	DET
ftr-465	1810	43	former	former	ADJ
ftr-465	1810	44	and	and	CCONJ
ftr-465	1810	45	an	an	DET
ftr-465	1810	46	exemption	exemption	NOUN
ftr-465	1810	47	for	for	ADP
ftr-465	1810	48	the	the	DET
ftr-465	1810	49	latter	latter	ADJ
ftr-465	1810	50	.	.	PUNCT
ftr-465	1811	1	this	this	DET
ftr-465	1811	2	distinction	distinction	NOUN
ftr-465	1811	3	offers	offer	VERB
ftr-465	1811	4	tax	tax	NOUN
ftr-465	1811	5	-	-	PUNCT
ftr-465	1811	6	exempts	exempt	VERB
ftr-465	1811	7	an	an	DET
ftr-465	1811	8	unfair	unfair	ADJ
ftr-465	1811	9	competitive	competitive	ADJ
ftr-465	1811	10	advantage	advantage	NOUN
ftr-465	1811	11	which	which	PRON
ftr-465	1811	12	should	should	AUX
ftr-465	1811	13	be	be	AUX
ftr-465	1811	14	eliminated.0	eliminated.0	PROPN
ftr-465	1811	15	s	s	PART
ftr-465	1811	16	305	305	NUM
ftr-465	1811	17	.	.	PUNCT
ftr-465	1812	1	see	see	VERB
ftr-465	1812	2	i	i	PRON
ftr-465	1812	3	d.	d.	PROPN
ftr-465	1812	4	at	at	ADP
ftr-465	1812	5	220	220	NUM
ftr-465	1812	6	(	(	PUNCT
ftr-465	1812	7	statement	statement	NOUN
ftr-465	1812	8	of	of	ADP
ftr-465	1812	9	joseph	joseph	PROPN
ftr-465	1812	10	o'neil	o'neil	PROPN
ftr-465	1812	11	,	,	PUNCT
ftr-465	1812	12	chairman	chairman	NOUN
ftr-465	1812	13	,	,	PUNCT
ftr-465	1812	14	business	business	NOUN
ftr-465	1812	15	coalition	coalition	NOUN
ftr-465	1812	16	for	for	ADP
ftr-465	1812	17	fair	fair	ADJ
ftr-465	1812	18	competition	competition	NOUN
ftr-465	1812	19	)	)	PUNCT
ftr-465	1812	20	.	.	PUNCT
ftr-465	1813	1	306	306	NUM
ftr-465	1813	2	.	.	PUNCT
ftr-465	1814	1	see	see	VERB
ftr-465	1814	2	i	i	PRON
ftr-465	1814	3	d.	d.	PROPN
ftr-465	1814	4	at	at	ADP
ftr-465	1814	5	219	219	NUM
ftr-465	1814	6	-	-	SYM
ftr-465	1814	7	20	20	NUM
ftr-465	1814	8	.	.	PUNCT
ftr-465	1815	1	307	307	NUM
ftr-465	1815	2	.	.	PUNCT
ftr-465	1816	1	i	i	PRON
ftr-465	1816	2	d.	d.	PROPN
ftr-465	1816	3	at	at	ADP
ftr-465	1816	4	97	97	NUM
ftr-465	1816	5	(	(	PUNCT
ftr-465	1816	6	statement	statement	NOUN
ftr-465	1816	7	of	of	ADP
ftr-465	1816	8	frank	frank	PROPN
ftr-465	1816	9	s.	s.	PROPN
ftr-465	1816	10	swain	swain	PROPN
ftr-465	1816	11	,	,	PUNCT
ftr-465	1816	12	chief	chief	ADJ
ftr-465	1816	13	counsel	counsel	NOUN
ftr-465	1816	14	for	for	ADP
ftr-465	1816	15	advocacy	advocacy	NOUN
ftr-465	1816	16	,	,	PUNCT
ftr-465	1816	17	u.s	u.s	PROPN
ftr-465	1816	18	.	.	PROPN
ftr-465	1816	19	small	small	PROPN
ftr-465	1816	20	business	business	PROPN
ftr-465	1816	21	administration	administration	PROPN
ftr-465	1816	22	)	)	PUNCT
ftr-465	1816	23	.	.	PUNCT
ftr-465	1817	1	308	308	X
ftr-465	1817	2	.	.	PUNCT
ftr-465	1817	3	see	see	VERB
ftr-465	1817	4	i	i	PRON
ftr-465	1817	5	d.	d.	PROPN
ftr-465	1817	6	at	at	ADP
ftr-465	1817	7	90	90	NUM
ftr-465	1817	8	(	(	PUNCT
ftr-465	1817	9	containing	contain	VERB
ftr-465	1817	10	statements	statement	NOUN
ftr-465	1817	11	of	of	ADP
ftr-465	1817	12	frank	frank	PROPN
ftr-465	1817	13	s.	s.	PROPN
ftr-465	1817	14	swain	swain	PROPN
ftr-465	1817	15	,	,	PUNCT
ftr-465	1817	16	chief	chief	ADJ
ftr-465	1817	17	counsel	counsel	NOUN
ftr-465	1817	18	for	for	ADP
ftr-465	1817	19	advocacy	advocacy	NOUN
ftr-465	1817	20	,	,	PUNCT
ftr-465	1817	21	u.s	u.s	PROPN
ftr-465	1817	22	.	.	PROPN
ftr-465	1817	23	small	small	PROPN
ftr-465	1817	24	business	business	PROPN
ftr-465	1817	25	administration	administration	PROPN
ftr-465	1817	26	)	)	PUNCT
ftr-465	1817	27	;	;	PUNCT
ftr-465	1817	28	i	i	PRON
ftr-465	1817	29	d.	d.	PROPN
ftr-465	1817	30	at	at	ADP
ftr-465	1817	31	98	98	NUM
ftr-465	1817	32	(	(	PUNCT
ftr-465	1817	33	testimony	testimony	NOUN
ftr-465	1817	34	of	of	ADP
ftr-465	1817	35	frank	frank	PROPN
ftr-465	1817	36	s.	s.	PROPN
ftr-465	1817	37	swain	swain	PROPN
ftr-465	1817	38	,	,	PUNCT
ftr-465	1817	39	chief	chief	ADJ
ftr-465	1817	40	counsel	counsel	NOUN
ftr-465	1817	41	for	for	ADP
ftr-465	1817	42	advocacy	advocacy	NOUN
ftr-465	1817	43	,	,	PUNCT
ftr-465	1817	44	u.s	u.s	PROPN
ftr-465	1817	45	.	.	PROPN
ftr-465	1817	46	small	small	PROPN
ftr-465	1817	47	business	business	PROPN
ftr-465	1817	48	administration	administration	PROPN
ftr-465	1817	49	)	)	PUNCT
ftr-465	1817	50	.	.	PUNCT
ftr-465	1818	1	the	the	DET
ftr-465	1818	2	small	small	ADJ
ftr-465	1818	3	business	business	NOUN
ftr-465	1818	4	community	community	NOUN
ftr-465	1818	5	complained	complain	VERB
ftr-465	1818	6	that	that	SCONJ
ftr-465	1818	7	nonprofits	nonprofit	NOUN
ftr-465	1818	8	enjoyed	enjoy	VERB
ftr-465	1818	9	competitive	competitive	ADJ
ftr-465	1818	10	advantages	advantage	NOUN
ftr-465	1818	11	in	in	ADP
ftr-465	1818	12	addition	addition	NOUN
ftr-465	1818	13	to	to	ADP
ftr-465	1818	14	federal	federal	ADJ
ftr-465	1818	15	tax	tax	NOUN
ftr-465	1818	16	exemption	exemption	NOUN
ftr-465	1818	17	,	,	PUNCT
ftr-465	1818	18	including	include	VERB
ftr-465	1818	19	federally	federally	ADV
ftr-465	1818	20	subsidized	subsidized	ADJ
ftr-465	1818	21	mail	mail	NOUN
ftr-465	1818	22	rates	rate	NOUN
ftr-465	1818	23	;	;	PUNCT
ftr-465	1818	24	numerous	numerous	ADJ
ftr-465	1818	25	state	state	NOUN
ftr-465	1818	26	and	and	CCONJ
ftr-465	1818	27	local	local	ADJ
ftr-465	1818	28	tax	tax	NOUN
ftr-465	1818	29	exemptions	exemption	NOUN
ftr-465	1818	30	;	;	PUNCT
ftr-465	1818	31	special	special	ADJ
ftr-465	1818	32	treatment	treatment	NOUN
ftr-465	1818	33	under	under	ADP
ftr-465	1818	34	various	various	ADJ
ftr-465	1818	35	federal	federal	ADJ
ftr-465	1818	36	laws	law	NOUN
ftr-465	1818	37	,	,	PUNCT
ftr-465	1818	38	including	include	VERB
ftr-465	1818	39	those	those	PRON
ftr-465	1818	40	relating	relate	VERB
ftr-465	1818	41	to	to	ADP
ftr-465	1818	42	social	social	ADJ
ftr-465	1818	43	security	security	NOUN
ftr-465	1818	44	,	,	PUNCT
ftr-465	1818	45	unemployment	unemployment	NOUN
ftr-465	1818	46	insurance	insurance	NOUN
ftr-465	1818	47	,	,	PUNCT
ftr-465	1818	48	and	and	CCONJ
ftr-465	1818	49	minimum	minimum	NOUN
ftr-465	1818	50	wage	wage	NOUN
ftr-465	1818	51	;	;	PUNCT
ftr-465	1818	52	and	and	CCONJ
ftr-465	1818	53	a	a	DET
ftr-465	1818	54	goodwill	goodwill	NOUN
ftr-465	1818	55	advantage	advantage	NOUN
ftr-465	1818	56	in	in	ADP
ftr-465	1818	57	marketing	market	VERB
ftr-465	1818	58	their	their	PRON
ftr-465	1818	59	goods	good	NOUN
ftr-465	1818	60	and	and	CCONJ
ftr-465	1818	61	services	service	NOUN
ftr-465	1818	62	-	-	PUNCT
ftr-465	1818	63	referred	refer	VERB
ftr-465	1818	64	to	to	ADP
ftr-465	1818	65	as	as	ADP
ftr-465	1818	66	the	the	DET
ftr-465	1818	67	"	"	PUNCT
ftr-465	1818	68	halo	halo	NOUN
ftr-465	1818	69	effect	effect	NOUN
ftr-465	1818	70	.	.	PUNCT
ftr-465	1818	71	"	"	PUNCT
ftr-465	1819	1	i	i	PRON
ftr-465	1819	2	d.	d.	VERB
ftr-465	1819	3	at	at	ADP
ftr-465	1819	4	98	98	NUM
ftr-465	1819	5	-	-	SYM
ftr-465	1819	6	99	99	NUM
ftr-465	1819	7	.	.	PUNCT
ftr-465	1820	1	additionally	additionally	ADV
ftr-465	1820	2	,	,	PUNCT
ftr-465	1820	3	there	there	PRON
ftr-465	1820	4	were	be	VERB
ftr-465	1820	5	complaints	complaint	NOUN
ftr-465	1820	6	that	that	SCONJ
ftr-465	1820	7	feeders	feeder	NOUN
ftr-465	1820	8	were	be	AUX
ftr-465	1820	9	purchasing	purchase	VERB
ftr-465	1820	10	supplies	supply	NOUN
ftr-465	1820	11	at	at	ADP
ftr-465	1820	12	the	the	DET
ftr-465	1820	13	taxexempt	taxexempt	ADJ
ftr-465	1820	14	parent	parent	NOUN
ftr-465	1820	15	's	's	PART
ftr-465	1820	16	lower	low	ADJ
ftr-465	1820	17	rates	rate	NOUN
ftr-465	1820	18	;	;	PUNCT
ftr-465	1820	19	using	use	VERB
ftr-465	1820	20	the	the	DET
ftr-465	1820	21	parent	parent	NOUN
ftr-465	1820	22	's	's	PART
ftr-465	1820	23	personnel	personnel	NOUN
ftr-465	1820	24	and	and	CCONJ
ftr-465	1820	25	property	property	NOUN
ftr-465	1820	26	;	;	PUNCT
ftr-465	1820	27	and	and	CCONJ
ftr-465	1820	28	availing	avail	VERB
ftr-465	1820	29	themselves	themselves	PRON
ftr-465	1820	30	of	of	ADP
ftr-465	1820	31	the	the	DET
ftr-465	1820	32	parent	parent	NOUN
ftr-465	1820	33	's	's	PART
ftr-465	1820	34	ability	ability	NOUN
ftr-465	1820	35	to	to	PART
ftr-465	1820	36	accumulate	accumulate	VERB
ftr-465	1820	37	tax	tax	NOUN
ftr-465	1820	38	-	-	PUNCT
ftr-465	1820	39	free	free	ADJ
ftr-465	1820	40	capital	capital	NOUN
ftr-465	1820	41	.	.	PUNCT
ftr-465	1821	1	see	see	VERB
ftr-465	1821	2	i	i	PRON
ftr-465	1821	3	d.	d.	PROPN
ftr-465	1821	4	at	at	ADP
ftr-465	1821	5	835	835	NUM
ftr-465	1821	6	(	(	PUNCT
ftr-465	1821	7	views	view	NOUN
ftr-465	1821	8	of	of	ADP
ftr-465	1821	9	paul	paul	PROPN
ftr-465	1821	10	simmons	simmons	PROPN
ftr-465	1821	11	,	,	PUNCT
ftr-465	1821	12	president	president	NOUN
ftr-465	1821	13	,	,	PUNCT
ftr-465	1821	14	health	health	NOUN
ftr-465	1821	15	industry	industry	NOUN
ftr-465	1821	16	distributors	distributor	NOUN
ftr-465	1821	17	association	association	PROPN
ftr-465	1821	18	)	)	PUNCT
ftr-465	1821	19	(	(	PUNCT
ftr-465	1821	20	discussing	discuss	VERB
ftr-465	1821	21	recommendations	recommendation	NOUN
ftr-465	1821	22	of	of	ADP
ftr-465	1821	23	the	the	DET
ftr-465	1821	24	u.s	u.s	PROPN
ftr-465	1821	25	.	.	PROPN
ftr-465	1821	26	department	department	PROPN
ftr-465	1821	27	of	of	ADP
ftr-465	1821	28	the	the	DET
ftr-465	1821	29	treasury	treasury	NOUN
ftr-465	1821	30	)	)	PUNCT
ftr-465	1821	31	.	.	PUNCT
ftr-465	1822	1	"	"	PUNCT
ftr-465	1822	2	even	even	ADV
ftr-465	1822	3	when	when	SCONJ
ftr-465	1822	4	an	an	DET
ftr-465	1822	5	activity	activity	NOUN
ftr-465	1822	6	is	be	AUX
ftr-465	1822	7	considered	consider	VERB
ftr-465	1822	8	unrelated	unrelated	ADJ
ftr-465	1822	9	and	and	CCONJ
ftr-465	1822	10	,	,	PUNCT
ftr-465	1822	11	therefore	therefore	ADV
ftr-465	1822	12	,	,	PUNCT
ftr-465	1822	13	taxable	taxable	ADJ
ftr-465	1822	14	,	,	PUNCT
ftr-465	1822	15	the	the	DET
ftr-465	1822	16	exempt	exempt	ADJ
ftr-465	1822	17	organization	organization	NOUN
ftr-465	1822	18	gains	gain	VERB
ftr-465	1822	19	a	a	DET
ftr-465	1822	20	significant	significant	ADJ
ftr-465	1822	21	advantage	advantage	NOUN
ftr-465	1822	22	because	because	SCONJ
ftr-465	1822	23	it	it	PRON
ftr-465	1822	24	is	be	AUX
ftr-465	1822	25	able	able	ADJ
ftr-465	1822	26	to	to	PART
ftr-465	1822	27	use	use	VERB
ftr-465	1822	28	untaxed	untaxed	ADJ
ftr-465	1822	29	income	income	NOUN
ftr-465	1822	30	from	from	ADP
ftr-465	1822	31	other	other	ADJ
ftr-465	1822	32	sources	source	NOUN
ftr-465	1822	33	,	,	PUNCT
ftr-465	1822	34	such	such	ADJ
ftr-465	1822	35	as	as	ADP
ftr-465	1822	36	dues	due	NOUN
ftr-465	1822	37	,	,	PUNCT
ftr-465	1822	38	contributions	contribution	NOUN
ftr-465	1822	39	of	of	ADP
ftr-465	1822	40	related	related	ADJ
ftr-465	1822	41	activity	activity	NOUN
ftr-465	1822	42	,	,	PUNCT
ftr-465	1822	43	to	to	PART
ftr-465	1822	44	fund	fund	VERB
ftr-465	1822	45	unrelated	unrelated	ADJ
ftr-465	1822	46	commercial	commercial	ADJ
ftr-465	1822	47	activity	activity	NOUN
ftr-465	1822	48	.	.	PUNCT
ftr-465	1822	49	"	"	PUNCT
ftr-465	1823	1	i	i	PRON
ftr-465	1823	2	d.	d.	PROPN
ftr-465	1823	3	at	at	ADP
ftr-465	1823	4	104	104	PROPN
ftr-465	1823	5	(	(	PUNCT
ftr-465	1823	6	statement	statement	NOUN
ftr-465	1823	7	of	of	ADP
ftr-465	1823	8	frank	frank	PROPN
ftr-465	1823	9	s.	s.	PROPN
ftr-465	1823	10	swain	swain	PROPN
ftr-465	1823	11	,	,	PUNCT
ftr-465	1823	12	chief	chief	ADJ
ftr-465	1823	13	counsel	counsel	NOUN
ftr-465	1823	14	for	for	ADP
ftr-465	1823	15	advocacy	advocacy	NOUN
ftr-465	1823	16	,	,	PUNCT
ftr-465	1823	17	u.s	u.s	PROPN
ftr-465	1823	18	.	.	PROPN
ftr-465	1823	19	small	small	PROPN
ftr-465	1823	20	business	business	PROPN
ftr-465	1823	21	administration	administration	PROPN
ftr-465	1823	22	)	)	PUNCT
ftr-465	1823	23	.	.	PUNCT
ftr-465	1824	1	in	in	ADP
ftr-465	1824	2	addition	addition	NOUN
ftr-465	1824	3	to	to	ADP
ftr-465	1824	4	their	their	PRON
ftr-465	1824	5	ability	ability	NOUN
ftr-465	1824	6	to	to	PART
ftr-465	1824	7	accumulate	accumulate	VERB
ftr-465	1824	8	tax	tax	NOUN
ftr-465	1824	9	-	-	PUNCT
ftr-465	1824	10	free	free	ADJ
ftr-465	1824	11	internal	internal	ADJ
ftr-465	1824	12	capital	capital	NOUN
ftr-465	1824	13	to	to	PART
ftr-465	1824	14	fund	fund	VERB
ftr-465	1824	15	feeders	feeder	NOUN
ftr-465	1824	16	and	and	CCONJ
ftr-465	1824	17	unrelated	unrelated	ADJ
ftr-465	1824	18	businesses	business	NOUN
ftr-465	1824	19	,	,	PUNCT
ftr-465	1824	20	501(c)(3	501(c)(3	NUM
ftr-465	1824	21	)	)	PUNCT
ftr-465	1824	22	organizations	organization	NOUN
ftr-465	1824	23	,	,	PUNCT
ftr-465	1824	24	unlike	unlike	ADP
ftr-465	1824	25	for	for	ADP
ftr-465	1824	26	-	-	PUNCT
ftr-465	1824	27	profit	profit	NOUN
ftr-465	1824	28	investors	investor	NOUN
ftr-465	1824	29	,	,	PUNCT
ftr-465	1824	30	can	can	AUX
ftr-465	1824	31	also	also	ADV
ftr-465	1824	32	raise	raise	VERB
ftr-465	1824	33	investment	investment	NOUN
ftr-465	1824	34	capital	capital	NOUN
ftr-465	1824	35	through	through	ADP
ftr-465	1824	36	gifts	gift	NOUN
ftr-465	1824	37	,	,	PUNCT
ftr-465	1824	38	grants	grant	NOUN
ftr-465	1824	39	,	,	PUNCT
ftr-465	1824	40	and	and	CCONJ
ftr-465	1824	41	donations	donation	NOUN
ftr-465	1824	42	.	.	PUNCT
ftr-465	1825	1	these	these	DET
ftr-465	1825	2	advantages	advantage	NOUN
ftr-465	1825	3	,	,	PUNCT
ftr-465	1825	4	however	however	ADV
ftr-465	1825	5	,	,	PUNCT
ftr-465	1825	6	may	may	AUX
ftr-465	1825	7	be	be	AUX
ftr-465	1825	8	offset	offset	VERB
ftr-465	1825	9	by	by	ADP
ftr-465	1825	10	the	the	DET
ftr-465	1825	11	inability	inability	NOUN
ftr-465	1825	12	of	of	ADP
ftr-465	1825	13	501(c)(3	501(c)(3	NOUN
ftr-465	1825	14	)	)	PUNCT
ftr-465	1825	15	organizations	organization	NOUN
ftr-465	1825	16	to	to	PART
ftr-465	1825	17	raise	raise	VERB
ftr-465	1825	18	equity	equity	NOUN
ftr-465	1825	19	capital	capital	NOUN
ftr-465	1825	20	or	or	CCONJ
ftr-465	1825	21	to	to	PART
ftr-465	1825	22	borrow	borrow	VERB
ftr-465	1825	23	money	money	NOUN
ftr-465	1825	24	as	as	ADV
ftr-465	1825	25	easily	easily	ADV
ftr-465	1825	26	as	as	ADP
ftr-465	1825	27	can	can	AUX
ftr-465	1825	28	for	for	ADP
ftr-465	1825	29	-	-	PUNCT
ftr-465	1825	30	profit	profit	NOUN
ftr-465	1825	31	investors	investor	NOUN
ftr-465	1825	32	.	.	PUNCT
ftr-465	1826	1	see	see	VERB
ftr-465	1826	2	steinberg	steinberg	PROPN
ftr-465	1826	3	,	,	PUNCT
ftr-465	1826	4	supra	supra	PROPN
ftr-465	1826	5	note	note	PROPN
ftr-465	1826	6	25	25	NUM
ftr-465	1826	7	,	,	PUNCT
ftr-465	1826	8	at	at	ADP
ftr-465	1826	9	355	355	NUM
ftr-465	1826	10	.	.	PUNCT
ftr-465	1827	1	further	far	ADV
ftr-465	1827	2	,	,	PUNCT
ftr-465	1827	3	under	under	ADP
ftr-465	1827	4	the	the	DET
ftr-465	1827	5	present	present	ADJ
ftr-465	1827	6	statute	statute	NOUN
ftr-465	1827	7	:	:	PUNCT
ftr-465	1827	8	[	[	X
ftr-465	1827	9	w]hen	w]hen	ADP
ftr-465	1827	10	a	a	DET
ftr-465	1827	11	[	[	X
ftr-465	1827	12	nonprofit	nonprofit	NOUN
ftr-465	1827	13	]	]	X
ftr-465	1827	14	invests	invest	NOUN
ftr-465	1827	15	in	in	ADP
ftr-465	1827	16	active	active	ADJ
ftr-465	1827	17	production	production	NOUN
ftr-465	1827	18	,	,	PUNCT
ftr-465	1827	19	it	it	PRON
ftr-465	1827	20	forgoes	forgo	VERB
ftr-465	1827	21	the	the	DET
ftr-465	1827	22	opportunity	opportunity	NOUN
ftr-465	1827	23	to	to	PART
ftr-465	1827	24	earn	earn	VERB
ftr-465	1827	25	the	the	DET
ftr-465	1827	26	pre	pre	ADJ
ftr-465	1827	27	-	-	ADJ
ftr-465	1827	28	corporate	corporate	ADJ
ftr-465	1827	29	-	-	PUNCT
ftr-465	1827	30	tax	tax	NOUN
ftr-465	1827	31	rate	rate	NOUN
ftr-465	1827	32	of	of	ADP
ftr-465	1827	33	return	return	NOUN
ftr-465	1827	34	from	from	ADP
ftr-465	1827	35	alternative	alternative	ADJ
ftr-465	1827	36	passive	passive	ADJ
ftr-465	1827	37	investments	investment	NOUN
ftr-465	1827	38	.	.	PUNCT
ftr-465	1828	1	in	in	ADP
ftr-465	1828	2	contrast	contrast	NOUN
ftr-465	1828	3	,	,	PUNCT
ftr-465	1828	4	when	when	SCONJ
ftr-465	1828	5	a	a	DET
ftr-465	1828	6	[	[	X
ftr-465	1828	7	for	for	ADP
ftr-465	1828	8	-	-	PUNCT
ftr-465	1828	9	profit	profit	NOUN
ftr-465	1828	10	]	]	PUNCT
ftr-465	1828	11	invests	invest	NOUN
ftr-465	1828	12	in	in	ADP
ftr-465	1828	13	active	active	ADJ
ftr-465	1828	14	commercial	commercial	ADJ
ftr-465	1828	15	production	production	NOUN
ftr-465	1828	16	,	,	PUNCT
ftr-465	1828	17	it	it	PRON
ftr-465	1828	18	forgoes	forgo	VERB
ftr-465	1828	19	the	the	DET
ftr-465	1828	20	post	post	ADJ
ftr-465	1828	21	-	-	ADJ
ftr-465	1828	22	corporate	corporate	ADJ
ftr-465	1828	23	-	-	PUNCT
ftr-465	1828	24	tax	tax	NOUN
ftr-465	1828	25	rate	rate	NOUN
ftr-465	1828	26	of	of	ADP
ftr-465	1828	27	return	return	NOUN
ftr-465	1828	28	.	.	PUNCT
ftr-465	1829	1	thus	thus	ADV
ftr-465	1829	2	,	,	PUNCT
ftr-465	1829	3	[	[	X
ftr-465	1829	4	nonprofits	nonprofit	NOUN
ftr-465	1829	5	]	]	PUNCT
ftr-465	1829	6	face	face	VERB
ftr-465	1829	7	a	a	DET
ftr-465	1829	8	higher	high	ADJ
ftr-465	1829	9	opportunity	opportunity	NOUN
ftr-465	1829	10	cost	cost	NOUN
ftr-465	1829	11	of	of	ADP
ftr-465	1829	12	active	active	ADJ
ftr-465	1829	13	production	production	NOUN
ftr-465	1829	14	,	,	PUNCT
ftr-465	1829	15	and	and	CCONJ
ftr-465	1829	16	would	would	AUX
ftr-465	1829	17	prefer	prefer	VERB
ftr-465	1829	18	passive	passive	ADJ
ftr-465	1829	19	investment	investment	NOUN
ftr-465	1829	20	unless	unless	SCONJ
ftr-465	1829	21	the	the	DET
ftr-465	1829	22	active	active	ADJ
ftr-465	1829	23	commercial	commercial	ADJ
ftr-465	1829	24	output	output	NOUN
ftr-465	1829	25	strongly	strongly	ADV
ftr-465	1829	26	and	and	CCONJ
ftr-465	1829	27	directly	directly	ADV
ftr-465	1829	28	helps	help	VERB
ftr-465	1829	29	them	they	PRON
ftr-465	1829	30	accomplish	accomplish	VERB
ftr-465	1829	31	the	the	DET
ftr-465	1829	32	exempt	exempt	ADJ
ftr-465	1829	33	purpose	purpose	NOUN
ftr-465	1829	34	.	.	PUNCT
ftr-465	1830	1	i	i	PRON
ftr-465	1830	2	d.	d.	PROPN
ftr-465	1830	3	steinberg	steinberg	PROPN
ftr-465	1830	4	also	also	ADV
ftr-465	1830	5	raises	raise	VERB
ftr-465	1830	6	a	a	DET
ftr-465	1830	7	number	number	NOUN
ftr-465	1830	8	of	of	ADP
ftr-465	1830	9	nontax	nontax	NOUN
ftr-465	1830	10	issues	issue	NOUN
ftr-465	1830	11	when	when	SCONJ
ftr-465	1830	12	a	a	DET
ftr-465	1830	13	for	for	ADP
ftr-465	1830	14	-	-	PUNCT
ftr-465	1830	15	profit	profit	NOUN
ftr-465	1830	16	entity	entity	NOUN
ftr-465	1830	17	alleges	allege	VERB
ftr-465	1830	18	that	that	SCONJ
ftr-465	1830	19	a	a	DET
ftr-465	1830	20	nonprofit	nonprofit	ADJ
ftr-465	1830	21	organization	organization	NOUN
ftr-465	1830	22	is	be	AUX
ftr-465	1830	23	unfairly	unfairly	ADV
ftr-465	1830	24	competing	compete	VERB
ftr-465	1830	25	with	with	ADP
ftr-465	1830	26	it	it	PRON
ftr-465	1830	27	,	,	PUNCT
ftr-465	1830	28	viz	viz	PROPN
ftr-465	1830	29	.	.	PROPN
ftr-465	1830	30	,	,	PUNCT
ftr-465	1830	31	the	the	DET
ftr-465	1830	32	degree	degree	NOUN
ftr-465	1830	33	of	of	ADP
ftr-465	1830	34	the	the	DET
ftr-465	1830	35	for	for	ADP
ftr-465	1830	36	-	-	PUNCT
ftr-465	1830	37	profit	profit	NOUN
ftr-465	1830	38	entity	entity	NOUN
ftr-465	1830	39	's	's	PART
ftr-465	1830	40	[	[	X
ftr-465	1830	41	vol	vol	NOUN
ftr-465	1830	42	.	.	PUNCT
ftr-465	1830	43	3:7	3:7	NUM
ftr-465	1830	44	unfair	unfair	ADJ
ftr-465	1830	45	business	business	NOUN
ftr-465	1830	46	competition	competition	NOUN
ftr-465	1830	47	the	the	DET
ftr-465	1830	48	difficulty	difficulty	NOUN
ftr-465	1830	49	with	with	ADP
ftr-465	1830	50	this	this	DET
ftr-465	1830	51	argument	argument	NOUN
ftr-465	1830	52	begins	begin	VERB
ftr-465	1830	53	with	with	ADP
ftr-465	1830	54	its	its	PRON
ftr-465	1830	55	premise	premise	NOUN
ftr-465	1830	56	,	,	PUNCT
ftr-465	1830	57	viz	viz	ADJ
ftr-465	1830	58	,	,	PUNCT
ftr-465	1830	59	activities	activity	NOUN
ftr-465	1830	60	directly	directly	ADV
ftr-465	1830	61	furthering	further	VERB
ftr-465	1830	62	the	the	DET
ftr-465	1830	63	charitable	charitable	ADJ
ftr-465	1830	64	purposes	purpose	NOUN
ftr-465	1830	65	of	of	ADP
ftr-465	1830	66	nonprofit	nonprofit	ADJ
ftr-465	1830	67	organizations	organization	NOUN
ftr-465	1830	68	should	should	AUX
ftr-465	1830	69	be	be	AUX
ftr-465	1830	70	exempt	exempt	ADJ
ftr-465	1830	71	from	from	ADP
ftr-465	1830	72	tax	tax	NOUN
ftr-465	1830	73	only	only	ADV
ftr-465	1830	74	when	when	SCONJ
ftr-465	1830	75	the	the	DET
ftr-465	1830	76	public	public	ADJ
ftr-465	1830	77	goods	good	NOUN
ftr-465	1830	78	and	and	CCONJ
ftr-465	1830	79	services	service	NOUN
ftr-465	1830	80	they	they	PRON
ftr-465	1830	81	offer	offer	VERB
ftr-465	1830	82	are	be	AUX
ftr-465	1830	83	otherwise	otherwise	ADV
ftr-465	1830	84	unavailable	unavailable	ADJ
ftr-465	1830	85	in	in	ADP
ftr-465	1830	86	the	the	DET
ftr-465	1830	87	marketplace	marketplace	NOUN
ftr-465	1830	88	.	.	PUNCT
ftr-465	1831	1	comparing	compare	VERB
ftr-465	1831	2	the	the	DET
ftr-465	1831	3	nonprofit	nonprofit	ADJ
ftr-465	1831	4	and	and	CCONJ
ftr-465	1831	5	for	for	ADP
ftr-465	1831	6	-	-	PUNCT
ftr-465	1831	7	profit	profit	NOUN
ftr-465	1831	8	models	model	NOUN
ftr-465	1831	9	,	,	PUNCT
ftr-465	1831	10	it	it	PRON
ftr-465	1831	11	is	be	AUX
ftr-465	1831	12	the	the	DET
ftr-465	1831	13	intrinsic	intrinsic	ADJ
ftr-465	1831	14	defect	defect	NOUN
ftr-465	1831	15	in	in	ADP
ftr-465	1831	16	the	the	DET
ftr-465	1831	17	for	for	ADP
ftr-465	1831	18	-	-	PUNCT
ftr-465	1831	19	profit	profit	NOUN
ftr-465	1831	20	model	model	NOUN
ftr-465	1831	21	,	,	PUNCT
ftr-465	1831	22	i.e.	i.e.	X
ftr-465	1831	23	,	,	PUNCT
ftr-465	1831	24	its	its	PRON
ftr-465	1831	25	focus	focus	NOUN
ftr-465	1831	26	on	on	ADP
ftr-465	1831	27	the	the	DET
ftr-465	1831	28	bottom	bottom	ADJ
ftr-465	1831	29	line	line	NOUN
ftr-465	1831	30	rather	rather	ADV
ftr-465	1831	31	than	than	ADP
ftr-465	1831	32	on	on	ADP
ftr-465	1831	33	continuity	continuity	NOUN
ftr-465	1831	34	and	and	CCONJ
ftr-465	1831	35	quality	quality	NOUN
ftr-465	1831	36	,	,	PUNCT
ftr-465	1831	37	that	that	PRON
ftr-465	1831	38	justifies	justify	VERB
ftr-465	1831	39	the	the	DET
ftr-465	1831	40	exemption	exemption	NOUN
ftr-465	1831	41	subsidy	subsidy	NOUN
ftr-465	1831	42	afforded	afford	VERB
ftr-465	1831	43	nonprofits	nonprofit	NOUN
ftr-465	1831	44	in	in	ADP
ftr-465	1831	45	cases	case	NOUN
ftr-465	1831	46	where	where	SCONJ
ftr-465	1831	47	similar	similar	ADJ
ftr-465	1831	48	essential	essential	ADJ
ftr-465	1831	49	public	public	ADJ
ftr-465	1831	50	goods	good	NOUN
ftr-465	1831	51	and	and	CCONJ
ftr-465	1831	52	services	service	NOUN
ftr-465	1831	53	are	be	AUX
ftr-465	1831	54	offered	offer	VERB
ftr-465	1831	55	by	by	ADP
ftr-465	1831	56	both	both	DET
ftr-465	1831	57	nonprofits	nonprofit	NOUN
ftr-465	1831	58	and	and	CCONJ
ftr-465	1831	59	for	for	ADP
ftr-465	1831	60	-	-	PUNCT
ftr-465	1831	61	profits	profit	NOUN
ftr-465	1831	62	in	in	ADP
ftr-465	1831	63	the	the	DET
ftr-465	1831	64	same	same	ADJ
ftr-465	1831	65	market	market	NOUN
ftr-465	1831	66	.	.	PUNCT
ftr-465	1832	1	comparing	compare	VERB
ftr-465	1832	2	the	the	DET
ftr-465	1832	3	nonprofit	nonprofit	ADJ
ftr-465	1832	4	model	model	NOUN
ftr-465	1832	5	with	with	ADP
ftr-465	1832	6	the	the	DET
ftr-465	1832	7	federal	federal	ADJ
ftr-465	1832	8	government	government	NOUN
ftr-465	1832	9	,	,	PUNCT
ftr-465	1832	10	it	it	PRON
ftr-465	1832	11	is	be	AUX
ftr-465	1832	12	the	the	DET
ftr-465	1832	13	principles	principle	NOUN
ftr-465	1832	14	of	of	ADP
ftr-465	1832	15	pluralism	pluralism	NOUN
ftr-465	1832	16	and	and	CCONJ
ftr-465	1832	17	democratic	democratic	ADJ
ftr-465	1832	18	decentralization	decentralization	NOUN
ftr-465	1832	19	that	that	PRON
ftr-465	1832	20	add	add	VERB
ftr-465	1832	21	further	further	ADJ
ftr-465	1832	22	weight	weight	NOUN
ftr-465	1832	23	to	to	ADP
ftr-465	1832	24	the	the	DET
ftr-465	1832	25	legitimacy	legitimacy	NOUN
ftr-465	1832	26	of	of	ADP
ftr-465	1832	27	the	the	DET
ftr-465	1832	28	exemption	exemption	NOUN
ftr-465	1832	29	subsidy	subsidy	NOUN
ftr-465	1832	30	in	in	ADP
ftr-465	1832	31	cases	case	NOUN
ftr-465	1832	32	where	where	SCONJ
ftr-465	1832	33	similar	similar	ADJ
ftr-465	1832	34	essential	essential	ADJ
ftr-465	1832	35	public	public	ADJ
ftr-465	1832	36	goods	good	NOUN
ftr-465	1832	37	and	and	CCONJ
ftr-465	1832	38	services	service	NOUN
ftr-465	1832	39	are	be	AUX
ftr-465	1832	40	offered	offer	VERB
ftr-465	1832	41	by	by	ADP
ftr-465	1832	42	both	both	PRON
ftr-465	1832	43	.	.	PUNCT
ftr-465	1833	1	the	the	DET
ftr-465	1833	2	importance	importance	NOUN
ftr-465	1833	3	of	of	ADP
ftr-465	1833	4	the	the	DET
ftr-465	1833	5	nonprofit	nonprofit	ADJ
ftr-465	1833	6	charitable	charitable	ADJ
ftr-465	1833	7	sector	sector	NOUN
ftr-465	1833	8	to	to	ADP
ftr-465	1833	9	society	society	NOUN
ftr-465	1833	10	does	do	AUX
ftr-465	1833	11	not	not	PART
ftr-465	1833	12	arise	arise	VERB
ftr-465	1833	13	only	only	ADV
ftr-465	1833	14	when	when	SCONJ
ftr-465	1833	15	there	there	PRON
ftr-465	1833	16	is	be	VERB
ftr-465	1833	17	a	a	DET
ftr-465	1833	18	void	void	ADJ
ftr-465	1833	19	left	leave	VERB
ftr-465	1833	20	to	to	PART
ftr-465	1833	21	fill	fill	VERB
ftr-465	1833	22	by	by	ADP
ftr-465	1833	23	the	the	DET
ftr-465	1833	24	twin	twin	ADJ
ftr-465	1833	25	failures	failure	NOUN
ftr-465	1833	26	of	of	ADP
ftr-465	1833	27	for	for	ADP
ftr-465	1833	28	-	-	PUNCT
ftr-465	1833	29	profit	profit	NOUN
ftr-465	1833	30	enterprise	enterprise	NOUN
ftr-465	1833	31	and	and	CCONJ
ftr-465	1833	32	the	the	DET
ftr-465	1833	33	federal	federal	ADJ
ftr-465	1833	34	government	government	NOUN
ftr-465	1833	35	.	.	PUNCT
ftr-465	1834	1	a	a	DET
ftr-465	1834	2	nonprofit	nonprofit	ADJ
ftr-465	1834	3	entity	entity	NOUN
ftr-465	1834	4	organized	organize	VERB
ftr-465	1834	5	and	and	CCONJ
ftr-465	1834	6	operated	operate	VERB
ftr-465	1834	7	primarily	primarily	ADV
ftr-465	1834	8	to	to	PART
ftr-465	1834	9	further	further	VERB
ftr-465	1834	10	one	one	NUM
ftr-465	1834	11	or	or	CCONJ
ftr-465	1834	12	more	more	ADJ
ftr-465	1834	13	of	of	ADP
ftr-465	1834	14	the	the	DET
ftr-465	1834	15	activities	activity	NOUN
ftr-465	1834	16	enumerated	enumerate	VERB
ftr-465	1834	17	in	in	ADP
ftr-465	1834	18	section	section	NOUN
ftr-465	1834	19	501(c)(3	501(c)(3	NUM
ftr-465	1834	20	)	)	PUNCT
ftr-465	1834	21	,	,	PUNCT
ftr-465	1834	22	and	and	CCONJ
ftr-465	1834	23	in	in	ADP
ftr-465	1834	24	compliance	compliance	NOUN
ftr-465	1834	25	with	with	ADP
ftr-465	1834	26	the	the	DET
ftr-465	1834	27	section	section	NOUN
ftr-465	1834	28	's	's	PART
ftr-465	1834	29	additional	additional	ADJ
ftr-465	1834	30	requirements	requirement	NOUN
ftr-465	1834	31	,	,	PUNCT
ftr-465	1834	32	merits	merit	VERB
ftr-465	1834	33	exemption	exemption	NOUN
ftr-465	1834	34	as	as	ADP
ftr-465	1834	35	representing	represent	VERB
ftr-465	1834	36	generically	generically	ADV
ftr-465	1834	37	an	an	DET
ftr-465	1834	38	essential	essential	ADJ
ftr-465	1834	39	provider	provider	NOUN
ftr-465	1834	40	of	of	ADP
ftr-465	1834	41	the	the	DET
ftr-465	1834	42	type	type	NOUN
ftr-465	1834	43	of	of	ADP
ftr-465	1834	44	public	public	ADJ
ftr-465	1834	45	goods	good	NOUN
ftr-465	1834	46	and	and	CCONJ
ftr-465	1834	47	services	service	NOUN
ftr-465	1834	48	it	it	PRON
ftr-465	1834	49	offers	offer	VERB
ftr-465	1834	50	,	,	PUNCT
ftr-465	1834	51	and	and	CCONJ
ftr-465	1834	52	not	not	PART
ftr-465	1834	53	simply	simply	ADV
ftr-465	1834	54	as	as	ADP
ftr-465	1834	55	a	a	DET
ftr-465	1834	56	third	third	ADJ
ftr-465	1834	57	-	-	PUNCT
ftr-465	1834	58	string	string	NOUN
ftr-465	1834	59	player	player	NOUN
ftr-465	1834	60	.	.	PUNCT
ftr-465	1835	1	the	the	DET
ftr-465	1835	2	problem	problem	NOUN
ftr-465	1835	3	with	with	ADP
ftr-465	1835	4	the	the	DET
ftr-465	1835	5	position	position	NOUN
ftr-465	1835	6	taken	take	VERB
ftr-465	1835	7	by	by	ADP
ftr-465	1835	8	the	the	DET
ftr-465	1835	9	small	small	ADJ
ftr-465	1835	10	business	business	NOUN
ftr-465	1835	11	community	community	NOUN
ftr-465	1835	12	is	be	AUX
ftr-465	1835	13	illustrated	illustrate	VERB
ftr-465	1835	14	by	by	ADP
ftr-465	1835	15	one	one	NUM
ftr-465	1835	16	of	of	ADP
ftr-465	1835	17	the	the	DET
ftr-465	1835	18	case	case	NOUN
ftr-465	1835	19	studies	study	NOUN
ftr-465	1835	20	of	of	ADP
ftr-465	1835	21	"	"	PUNCT
ftr-465	1835	22	unfair	unfair	ADJ
ftr-465	1835	23	"	"	PUNCT
ftr-465	1835	24	competition	competition	NOUN
ftr-465	1835	25	submitted	submit	VERB
ftr-465	1835	26	to	to	ADP
ftr-465	1835	27	the	the	DET
ftr-465	1835	28	subcommittee	subcommittee	NOUN
ftr-465	1835	29	on	on	ADP
ftr-465	1835	30	oversight	oversight	NOUN
ftr-465	1835	31	by	by	ADP
ftr-465	1835	32	the	the	DET
ftr-465	1835	33	national	national	PROPN
ftr-465	1835	34	federation	federation	PROPN
ftr-465	1835	35	of	of	ADP
ftr-465	1835	36	independent	independent	ADJ
ftr-465	1835	37	businesses	business	NOUN
ftr-465	1835	38	.	.	PUNCT
ftr-465	1836	1	in	in	ADP
ftr-465	1836	2	"	"	PUNCT
ftr-465	1836	3	non	non	ADJ
ftr-465	1836	4	-	-	ADJ
ftr-465	1836	5	profit	profit	ADJ
ftr-465	1836	6	case	case	NOUN
ftr-465	1836	7	-	-	PUNCT
ftr-465	1836	8	no	no	NOUN
ftr-465	1836	9	.	.	NOUN
ftr-465	1836	10	7	7	NUM
ftr-465	1836	11	"	"	PUNCT
ftr-465	1836	12	the	the	DET
ftr-465	1836	13	president	president	NOUN
ftr-465	1836	14	of	of	ADP
ftr-465	1836	15	a	a	DET
ftr-465	1836	16	business	business	NOUN
ftr-465	1836	17	consulting	consulting	NOUN
ftr-465	1836	18	firm	firm	NOUN
ftr-465	1836	19	complained	complain	VERB
ftr-465	1836	20	that	that	SCONJ
ftr-465	1836	21	the	the	DET
ftr-465	1836	22	"	"	PUNCT
ftr-465	1836	23	[	[	X
ftr-465	1836	24	1]ocal	1]ocal	ADJ
ftr-465	1836	25	university	university	NOUN
ftr-465	1836	26	,	,	PUNCT
ftr-465	1836	27	the	the	DET
ftr-465	1836	28	north	north	PROPN
ftr-465	1836	29	carolina	carolina	PROPN
ftr-465	1836	30	department	department	PROPN
ftr-465	1836	31	of	of	ADP
ftr-465	1836	32	industrial	industrial	ADJ
ftr-465	1836	33	engineering	engineering	NOUN
ftr-465	1836	34	[	[	X
ftr-465	1836	35	,	,	PUNCT
ftr-465	1836	36	]	]	PUNCT
ftr-465	1836	37	publishes	publish	VERB
ftr-465	1836	38	a	a	DET
ftr-465	1836	39	listing	listing	NOUN
ftr-465	1836	40	of	of	ADP
ftr-465	1836	41	course	course	NOUN
ftr-465	1836	42	offerings	offering	NOUN
ftr-465	1836	43	and	and	CCONJ
ftr-465	1836	44	seminars	seminar	NOUN
ftr-465	1836	45	in	in	ADP
ftr-465	1836	46	direct	direct	ADJ
ftr-465	1836	47	competition	competition	NOUN
ftr-465	1836	48	with	with	ADP
ftr-465	1836	49	local	local	ADJ
ftr-465	1836	50	consultants	consultant	NOUN
ftr-465	1836	51	and	and	CCONJ
ftr-465	1836	52	other	other	ADJ
ftr-465	1836	53	private	private	ADJ
ftr-465	1836	54	businesses	business	NOUN
ftr-465	1836	55	with	with	ADP
ftr-465	1836	56	expertise	expertise	NOUN
ftr-465	1836	57	in	in	ADP
ftr-465	1836	58	the	the	DET
ftr-465	1836	59	same	same	ADJ
ftr-465	1836	60	areas	area	NOUN
ftr-465	1836	61	.	.	PUNCT
ftr-465	1837	1	"	"	PUNCT
ftr-465	1837	2	"	"	PUNCT
ftr-465	1837	3	clearly	clearly	ADV
ftr-465	1837	4	,	,	PUNCT
ftr-465	1837	5	the	the	DET
ftr-465	1837	6	for	for	ADP
ftr-465	1837	7	-	-	PUNCT
ftr-465	1837	8	profit	profit	NOUN
ftr-465	1837	9	business	business	NOUN
ftr-465	1837	10	consulting	consulting	NOUN
ftr-465	1837	11	firm	firm	NOUN
ftr-465	1837	12	does	do	AUX
ftr-465	1837	13	not	not	PART
ftr-465	1837	14	through	through	ADP
ftr-465	1837	15	its	its	PRON
ftr-465	1837	16	own	own	ADJ
ftr-465	1837	17	course	course	NOUN
ftr-465	1837	18	offerings	offering	NOUN
ftr-465	1837	19	or	or	CCONJ
ftr-465	1837	20	consultations	consultation	NOUN
ftr-465	1837	21	bring	bring	VERB
ftr-465	1837	22	to	to	ADP
ftr-465	1837	23	the	the	DET
ftr-465	1837	24	marketplace	marketplace	NOUN
ftr-465	1837	25	the	the	DET
ftr-465	1837	26	same	same	ADJ
ftr-465	1837	27	efficiency	efficiency	NOUN
ftr-465	1837	28	;	;	PUNCT
ftr-465	1837	29	whether	whether	SCONJ
ftr-465	1837	30	the	the	DET
ftr-465	1837	31	nonprofit	nonprofit	ADJ
ftr-465	1837	32	entity	entity	NOUN
ftr-465	1837	33	is	be	AUX
ftr-465	1837	34	benefiting	benefit	VERB
ftr-465	1837	35	from	from	ADP
ftr-465	1837	36	a	a	DET
ftr-465	1837	37	cost	cost	NOUN
ftr-465	1837	38	advantage	advantage	NOUN
ftr-465	1837	39	;	;	PUNCT
ftr-465	1837	40	whether	whether	SCONJ
ftr-465	1837	41	the	the	DET
ftr-465	1837	42	forprofit	forprofit	NOUN
ftr-465	1837	43	entity	entity	NOUN
ftr-465	1837	44	suffers	suffer	VERB
ftr-465	1837	45	"	"	PUNCT
ftr-465	1837	46	from	from	ADP
ftr-465	1837	47	competition	competition	NOUN
ftr-465	1837	48	only	only	ADV
ftr-465	1837	49	in	in	ADP
ftr-465	1837	50	circumstances	circumstance	NOUN
ftr-465	1837	51	where	where	SCONJ
ftr-465	1837	52	...	...	PUNCT
ftr-465	1838	1	[	[	X
ftr-465	1838	2	its	its	PRON
ftr-465	1838	3	)	)	PUNCT
ftr-465	1838	4	profits	profit	NOUN
ftr-465	1838	5	would	would	AUX
ftr-465	1838	6	otherwise	otherwise	ADV
ftr-465	1838	7	be	be	AUX
ftr-465	1838	8	exorbitant	exorbitant	ADJ
ftr-465	1838	9	"	"	PUNCT
ftr-465	1838	10	;	;	PUNCT
ftr-465	1838	11	and	and	CCONJ
ftr-465	1838	12	whether	whether	SCONJ
ftr-465	1838	13	there	there	PRON
ftr-465	1838	14	is	be	VERB
ftr-465	1838	15	a	a	DET
ftr-465	1838	16	random	random	ADJ
ftr-465	1838	17	element	element	NOUN
ftr-465	1838	18	to	to	ADP
ftr-465	1838	19	"	"	PUNCT
ftr-465	1838	20	[	[	X
ftr-465	1838	21	nonprofit	nonprofit	X
ftr-465	1838	22	]	]	X
ftr-465	1838	23	successes	success	NOUN
ftr-465	1838	24	and	and	CCONJ
ftr-465	1838	25	corresponding	correspond	VERB
ftr-465	1838	26	[	[	PUNCT
ftr-465	1838	27	for	for	ADP
ftr-465	1838	28	-	-	PUNCT
ftr-465	1838	29	profit	profit	NOUN
ftr-465	1838	30	]	]	PUNCT
ftr-465	1838	31	failures	failure	NOUN
ftr-465	1838	32	....	....	PUNCT
ftr-465	1838	33	to	to	ADP
ftr-465	1838	34	the	the	DET
ftr-465	1838	35	extent	extent	NOUN
ftr-465	1838	36	that	that	SCONJ
ftr-465	1838	37	success	success	NOUN
ftr-465	1838	38	and	and	CCONJ
ftr-465	1838	39	failure	failure	NOUN
ftr-465	1838	40	occur	occur	VERB
ftr-465	1838	41	for	for	ADP
ftr-465	1838	42	random	random	ADJ
ftr-465	1838	43	reasons	reason	NOUN
ftr-465	1838	44	,	,	PUNCT
ftr-465	1838	45	[	[	X
ftr-465	1838	46	for	for	ADP
ftr-465	1838	47	-	-	PUNCT
ftr-465	1838	48	profits	profit	NOUN
ftr-465	1838	49	]	]	PUNCT
ftr-465	1838	50	are	be	AUX
ftr-465	1838	51	just	just	ADV
ftr-465	1838	52	as	as	ADV
ftr-465	1838	53	likely	likely	ADJ
ftr-465	1838	54	to	to	PART
ftr-465	1838	55	succeed	succeed	VERB
ftr-465	1838	56	and	and	CCONJ
ftr-465	1838	57	[	[	X
ftr-465	1838	58	nonprofits	nonprofit	NOUN
ftr-465	1838	59	]	]	PUNCT
ftr-465	1838	60	to	to	PART
ftr-465	1838	61	fail	fail	VERB
ftr-465	1838	62	as	as	ADP
ftr-465	1838	63	vice	vice	NOUN
ftr-465	1838	64	versa	versa	ADV
ftr-465	1838	65	.	.	PUNCT
ftr-465	1839	1	however	however	ADV
ftr-465	1839	2	,	,	PUNCT
ftr-465	1839	3	only	only	ADV
ftr-465	1839	4	the	the	DET
ftr-465	1839	5	former	former	ADJ
ftr-465	1839	6	would	would	AUX
ftr-465	1839	7	be	be	AUX
ftr-465	1839	8	reported	report	VERB
ftr-465	1839	9	anecdotally	anecdotally	ADV
ftr-465	1839	10	.	.	PUNCT
ftr-465	1840	1	leaving	leave	VERB
ftr-465	1840	2	a	a	DET
ftr-465	1840	3	biased	biased	ADJ
ftr-465	1840	4	picture	picture	NOUN
ftr-465	1840	5	.	.	PUNCT
ftr-465	1840	6	"	"	PUNCT
ftr-465	1841	1	i	i	PRON
ftr-465	1841	2	d.	d.	PROPN
ftr-465	1841	3	at	at	ADP
ftr-465	1841	4	352	352	NUM
ftr-465	1841	5	.	.	PUNCT
ftr-465	1842	1	additionally	additionally	ADV
ftr-465	1842	2	,	,	PUNCT
ftr-465	1842	3	"	"	PUNCT
ftr-465	1842	4	[	[	X
ftr-465	1842	5	i]f	i]f	X
ftr-465	1842	6	[	[	PUNCT
ftr-465	1842	7	nonprofits	nonprofit	NOUN
ftr-465	1842	8	]	]	PUNCT
ftr-465	1842	9	enjoy	enjoy	VERB
ftr-465	1842	10	greater	great	ADJ
ftr-465	1842	11	success	success	NOUN
ftr-465	1842	12	at	at	ADP
ftr-465	1842	13	the	the	DET
ftr-465	1842	14	expense	expense	NOUN
ftr-465	1842	15	of	of	ADP
ftr-465	1842	16	[	[	PUNCT
ftr-465	1842	17	for	for	ADP
ftr-465	1842	18	-	-	PUNCT
ftr-465	1842	19	profitsl	profitsl	ADJ
ftr-465	1842	20	.	.	PUNCT
ftr-465	1843	1	which	which	PRON
ftr-465	1843	2	of	of	ADP
ftr-465	1843	3	the	the	DET
ftr-465	1843	4	many	many	ADJ
ftr-465	1843	5	tax	tax	NOUN
ftr-465	1843	6	and	and	CCONJ
ftr-465	1843	7	regulatory	regulatory	ADJ
ftr-465	1843	8	differences	difference	NOUN
ftr-465	1843	9	in	in	ADP
ftr-465	1843	10	treatment	treatment	NOUN
ftr-465	1843	11	of	of	ADP
ftr-465	1843	12	the	the	DET
ftr-465	1843	13	two	two	NUM
ftr-465	1843	14	sectors	sector	NOUN
ftr-465	1843	15	are	be	AUX
ftr-465	1843	16	responsible	responsible	ADJ
ftr-465	1843	17	?	?	PUNCT
ftr-465	1844	1	elimination	elimination	NOUN
ftr-465	1844	2	of	of	ADP
ftr-465	1844	3	some	some	DET
ftr-465	1844	4	differences	difference	NOUN
ftr-465	1844	5	might	might	AUX
ftr-465	1844	6	not	not	PART
ftr-465	1844	7	help	help	VERB
ftr-465	1844	8	[	[	X
ftr-465	1844	9	for	for	ADP
ftr-465	1844	10	-	-	PUNCT
ftr-465	1844	11	profits	profit	NOUN
ftr-465	1844	12	]	]	X
ftr-465	1844	13	very	very	ADV
ftr-465	1844	14	much	much	ADV
ftr-465	1844	15	,	,	PUNCT
ftr-465	1844	16	and	and	CCONJ
ftr-465	1844	17	the	the	DET
ftr-465	1844	18	different	different	ADJ
ftr-465	1844	19	taxes	taxis	NOUN
ftr-465	1844	20	have	have	VERB
ftr-465	1844	21	varying	vary	VERB
ftr-465	1844	22	impacts	impact	NOUN
ftr-465	1844	23	on	on	ADP
ftr-465	1844	24	the	the	DET
ftr-465	1844	25	broader	broad	ADJ
ftr-465	1844	26	economy	economy	NOUN
ftr-465	1844	27	.	.	PUNCT
ftr-465	1844	28	"	"	PUNCT
ftr-465	1845	1	i	i	PRON
ftr-465	1845	2	d.	d.	PROPN
ftr-465	1845	3	steinberg	steinberg	PROPN
ftr-465	1845	4	concludes	conclude	VERB
ftr-465	1845	5	that	that	SCONJ
ftr-465	1845	6	"	"	PUNCT
ftr-465	1845	7	[	[	X
ftr-465	1845	8	w]e	w]e	NOUN
ftr-465	1845	9	do	do	AUX
ftr-465	1845	10	not	not	PART
ftr-465	1845	11	yet	yet	ADV
ftr-465	1845	12	know	know	VERB
ftr-465	1845	13	the	the	DET
ftr-465	1845	14	impact	impact	NOUN
ftr-465	1845	15	of	of	ADP
ftr-465	1845	16	tax	tax	NOUN
ftr-465	1845	17	and	and	CCONJ
ftr-465	1845	18	regulatory	regulatory	ADJ
ftr-465	1845	19	differentials	differential	NOUN
ftr-465	1845	20	on	on	ADP
ftr-465	1845	21	the	the	DET
ftr-465	1845	22	behavior	behavior	NOUN
ftr-465	1845	23	and	and	CCONJ
ftr-465	1845	24	performance	performance	NOUN
ftr-465	1845	25	of	of	ADP
ftr-465	1845	26	competing	compete	VERB
ftr-465	1845	27	[	[	PUNCT
ftr-465	1845	28	for	for	ADP
ftr-465	1845	29	-	-	PUNCT
ftr-465	1845	30	profit	profit	NOUN
ftr-465	1845	31	]	]	PUNCT
ftr-465	1845	32	and	and	CCONJ
ftr-465	1845	33	[	[	X
ftr-465	1845	34	nonprofit	nonprofit	ADJ
ftr-465	1845	35	]	]	X
ftr-465	1845	36	firms	firm	NOUN
ftr-465	1845	37	.	.	PUNCT
ftr-465	1845	38	"	"	PUNCT
ftr-465	1846	1	i	i	PRON
ftr-465	1846	2	d.	d.	PROPN
ftr-465	1846	3	at	at	ADP
ftr-465	1846	4	361	361	NUM
ftr-465	1846	5	.	.	PUNCT
ftr-465	1846	6	309	309	NUM
ftr-465	1846	7	.	.	PUNCT
ftr-465	1847	1	ubit	ubit	PROPN
ftr-465	1847	2	hearings	hearing	NOUN
ftr-465	1847	3	,	,	PUNCT
ftr-465	1847	4	supra	supra	PROPN
ftr-465	1847	5	note	note	NOUN
ftr-465	1847	6	78	78	NUM
ftr-465	1847	7	,	,	PUNCT
ftr-465	1847	8	at	at	ADP
ftr-465	1847	9	291	291	NUM
ftr-465	1847	10	(	(	PUNCT
ftr-465	1847	11	statement	statement	NOUN
ftr-465	1847	12	of	of	ADP
ftr-465	1847	13	john	john	PROPN
ftr-465	1847	14	j.	j.	PROPN
ftr-465	1847	15	motley	motley	PROPN
ftr-465	1847	16	,	,	PUNCT
ftr-465	1847	17	ii	ii	PROPN
ftr-465	1847	18	and	and	CCONJ
ftr-465	1847	19	abraham	abraham	PROPN
ftr-465	1847	20	schneier	schneier	PROPN
ftr-465	1847	21	,	,	PUNCT
ftr-465	1847	22	national	national	PROPN
ftr-465	1847	23	federation	federation	PROPN
ftr-465	1847	24	of	of	ADP
ftr-465	1847	25	independent	independent	ADJ
ftr-465	1847	26	business	business	NOUN
ftr-465	1847	27	)	)	PUNCT
ftr-465	1847	28	.	.	PUNCT
ftr-465	1848	1	19961	19961	NUM
ftr-465	1848	2	florida	florida	PROPN
ftr-465	1848	3	tax	tax	NOUN
ftr-465	1848	4	review	review	NOUN
ftr-465	1848	5	character	character	NOUN
ftr-465	1848	6	and	and	CCONJ
ftr-465	1848	7	quality	quality	NOUN
ftr-465	1848	8	of	of	ADP
ftr-465	1848	9	services	service	NOUN
ftr-465	1848	10	brought	bring	VERB
ftr-465	1848	11	by	by	ADP
ftr-465	1848	12	the	the	DET
ftr-465	1848	13	university	university	NOUN
ftr-465	1848	14	.	.	PUNCT
ftr-465	1849	1	the	the	DET
ftr-465	1849	2	continuing	continue	VERB
ftr-465	1849	3	or	or	CCONJ
ftr-465	1849	4	adult	adult	NOUN
ftr-465	1849	5	education	education	NOUN
ftr-465	1849	6	programs	program	NOUN
ftr-465	1849	7	of	of	ADP
ftr-465	1849	8	the	the	DET
ftr-465	1849	9	university	university	NOUN
ftr-465	1849	10	must	must	AUX
ftr-465	1849	11	be	be	AUX
ftr-465	1849	12	viewed	view	VERB
ftr-465	1849	13	as	as	ADP
ftr-465	1849	14	an	an	DET
ftr-465	1849	15	integral	integral	ADJ
ftr-465	1849	16	component	component	NOUN
ftr-465	1849	17	of	of	ADP
ftr-465	1849	18	the	the	DET
ftr-465	1849	19	larger	large	ADJ
ftr-465	1849	20	institution	institution	NOUN
ftr-465	1849	21	.	.	PUNCT
ftr-465	1850	1	the	the	DET
ftr-465	1850	2	sole	sole	ADJ
ftr-465	1850	3	purpose	purpose	NOUN
ftr-465	1850	4	of	of	ADP
ftr-465	1850	5	the	the	DET
ftr-465	1850	6	university	university	NOUN
ftr-465	1850	7	is	be	AUX
ftr-465	1850	8	to	to	PART
ftr-465	1850	9	promote	promote	VERB
ftr-465	1850	10	the	the	DET
ftr-465	1850	11	general	general	ADJ
ftr-465	1850	12	welfare	welfare	NOUN
ftr-465	1850	13	,	,	PUNCT
ftr-465	1850	14	viz	viz	PROPN
ftr-465	1850	15	,	,	PUNCT
ftr-465	1850	16	to	to	PART
ftr-465	1850	17	meet	meet	VERB
ftr-465	1850	18	society	society	NOUN
ftr-465	1850	19	's	's	PART
ftr-465	1850	20	"	"	PUNCT
ftr-465	1850	21	intellectual	intellectual	ADJ
ftr-465	1850	22	,	,	PUNCT
ftr-465	1850	23	cultural	cultural	ADJ
ftr-465	1850	24	,	,	PUNCT
ftr-465	1850	25	social	social	ADJ
ftr-465	1850	26	,	,	PUNCT
ftr-465	1850	27	economic	economic	ADJ
ftr-465	1850	28	and	and	CCONJ
ftr-465	1850	29	technological	technological	ADJ
ftr-465	1850	30	needs	need	NOUN
ftr-465	1850	31	"	"	PUNCT
ftr-465	1850	32	'	'	PUNCT
ftr-465	1850	33	through	through	ADP
ftr-465	1850	34	teaching	teaching	NOUN
ftr-465	1850	35	,	,	PUNCT
ftr-465	1850	36	research	research	NOUN
ftr-465	1850	37	,	,	PUNCT
ftr-465	1850	38	and	and	CCONJ
ftr-465	1850	39	public	public	ADJ
ftr-465	1850	40	service	service	NOUN
ftr-465	1850	41	to	to	ADP
ftr-465	1850	42	the	the	DET
ftr-465	1850	43	local	local	ADJ
ftr-465	1850	44	community	community	NOUN
ftr-465	1850	45	in	in	ADP
ftr-465	1850	46	which	which	PRON
ftr-465	1850	47	it	it	PRON
ftr-465	1850	48	exists	exist	VERB
ftr-465	1850	49	.	.	PUNCT
ftr-465	1851	1	the	the	DET
ftr-465	1851	2	primary	primary	ADJ
ftr-465	1851	3	purpose	purpose	NOUN
ftr-465	1851	4	of	of	ADP
ftr-465	1851	5	the	the	DET
ftr-465	1851	6	private	private	ADJ
ftr-465	1851	7	consulting	consulting	NOUN
ftr-465	1851	8	firm	firm	NOUN
ftr-465	1851	9	is	be	AUX
ftr-465	1851	10	to	to	PART
ftr-465	1851	11	make	make	VERB
ftr-465	1851	12	a	a	DET
ftr-465	1851	13	profit	profit	NOUN
ftr-465	1851	14	.	.	PUNCT
ftr-465	1852	1	as	as	ADP
ftr-465	1852	2	a	a	DET
ftr-465	1852	3	nonprofit	nonprofit	ADJ
ftr-465	1852	4	organization	organization	NOUN
ftr-465	1852	5	,	,	PUNCT
ftr-465	1852	6	the	the	DET
ftr-465	1852	7	university	university	NOUN
ftr-465	1852	8	is	be	AUX
ftr-465	1852	9	forbidden	forbid	VERB
ftr-465	1852	10	from	from	ADP
ftr-465	1852	11	distributing	distribute	VERB
ftr-465	1852	12	profits	profit	NOUN
ftr-465	1852	13	,	,	PUNCT
ftr-465	1852	14	if	if	SCONJ
ftr-465	1852	15	it	it	PRON
ftr-465	1852	16	should	should	AUX
ftr-465	1852	17	earn	earn	VERB
ftr-465	1852	18	any	any	PRON
ftr-465	1852	19	,	,	PUNCT
ftr-465	1852	20	to	to	ADP
ftr-465	1852	21	or	or	CCONJ
ftr-465	1852	22	for	for	ADP
ftr-465	1852	23	the	the	DET
ftr-465	1852	24	benefit	benefit	NOUN
ftr-465	1852	25	of	of	ADP
ftr-465	1852	26	private	private	ADJ
ftr-465	1852	27	persons	person	NOUN
ftr-465	1852	28	.	.	PUNCT
ftr-465	1853	1	the	the	DET
ftr-465	1853	2	purpose	purpose	NOUN
ftr-465	1853	3	of	of	ADP
ftr-465	1853	4	the	the	DET
ftr-465	1853	5	private	private	ADJ
ftr-465	1853	6	consulting	consulting	NOUN
ftr-465	1853	7	firm	firm	NOUN
ftr-465	1853	8	is	be	AUX
ftr-465	1853	9	to	to	PART
ftr-465	1853	10	make	make	VERB
ftr-465	1853	11	such	such	DET
ftr-465	1853	12	a	a	DET
ftr-465	1853	13	distribution	distribution	NOUN
ftr-465	1853	14	to	to	ADP
ftr-465	1853	15	its	its	PRON
ftr-465	1853	16	owners	owner	NOUN
ftr-465	1853	17	.	.	PUNCT
ftr-465	1854	1	the	the	DET
ftr-465	1854	2	university	university	NOUN
ftr-465	1854	3	is	be	AUX
ftr-465	1854	4	required	require	VERB
ftr-465	1854	5	to	to	PART
ftr-465	1854	6	make	make	VERB
ftr-465	1854	7	its	its	PRON
ftr-465	1854	8	services	service	NOUN
ftr-465	1854	9	available	available	ADJ
ftr-465	1854	10	to	to	ADP
ftr-465	1854	11	a	a	DET
ftr-465	1854	12	broad	broad	ADJ
ftr-465	1854	13	segment	segment	NOUN
ftr-465	1854	14	of	of	ADP
ftr-465	1854	15	the	the	DET
ftr-465	1854	16	community	community	NOUN
ftr-465	1854	17	.	.	PUNCT
ftr-465	1855	1	the	the	DET
ftr-465	1855	2	private	private	ADJ
ftr-465	1855	3	consulting	consulting	NOUN
ftr-465	1855	4	firm	firm	NOUN
ftr-465	1855	5	has	have	VERB
ftr-465	1855	6	no	no	DET
ftr-465	1855	7	such	such	ADJ
ftr-465	1855	8	mandate	mandate	NOUN
ftr-465	1855	9	.	.	PUNCT
ftr-465	1856	1	the	the	DET
ftr-465	1856	2	university	university	NOUN
ftr-465	1856	3	as	as	ADP
ftr-465	1856	4	an	an	DET
ftr-465	1856	5	american	american	ADJ
ftr-465	1856	6	institution	institution	NOUN
ftr-465	1856	7	has	have	AUX
ftr-465	1856	8	existed	exist	VERB
ftr-465	1856	9	in	in	ADP
ftr-465	1856	10	excess	excess	NOUN
ftr-465	1856	11	of	of	ADP
ftr-465	1856	12	300	300	NUM
ftr-465	1856	13	years	year	NOUN
ftr-465	1856	14	as	as	ADP
ftr-465	1856	15	a	a	DET
ftr-465	1856	16	preserve	preserve	NOUN
ftr-465	1856	17	of	of	ADP
ftr-465	1856	18	"	"	PUNCT
ftr-465	1856	19	the	the	DET
ftr-465	1856	20	legacies	legacy	NOUN
ftr-465	1856	21	of	of	ADP
ftr-465	1856	22	our	our	PRON
ftr-465	1856	23	past	past	NOUN
ftr-465	1856	24	through	through	ADP
ftr-465	1856	25	a	a	DET
ftr-465	1856	26	succession	succession	NOUN
ftr-465	1856	27	of	of	ADP
ftr-465	1856	28	cultural	cultural	ADJ
ftr-465	1856	29	fads	fad	NOUN
ftr-465	1856	30	,	,	PUNCT
ftr-465	1856	31	political	political	ADJ
ftr-465	1856	32	changes	change	NOUN
ftr-465	1856	33	,	,	PUNCT
ftr-465	1856	34	and	and	CCONJ
ftr-465	1856	35	ideological	ideological	ADJ
ftr-465	1856	36	movements";312	movements";312	PROPN
ftr-465	1856	37	it	it	PRON
ftr-465	1856	38	has	have	VERB
ftr-465	1856	39	the	the	DET
ftr-465	1856	40	capacity	capacity	NOUN
ftr-465	1856	41	to	to	PART
ftr-465	1856	42	conduct	conduct	VERB
ftr-465	1856	43	its	its	PRON
ftr-465	1856	44	activities	activity	NOUN
ftr-465	1856	45	without	without	ADP
ftr-465	1856	46	consideration	consideration	NOUN
ftr-465	1856	47	of	of	ADP
ftr-465	1856	48	short	short	ADJ
ftr-465	1856	49	-	-	PUNCT
ftr-465	1856	50	term	term	NOUN
ftr-465	1856	51	market	market	NOUN
ftr-465	1856	52	demands	demand	NOUN
ftr-465	1856	53	,	,	PUNCT
ftr-465	1856	54	and	and	CCONJ
ftr-465	1856	55	it	it	PRON
ftr-465	1856	56	can	can	AUX
ftr-465	1856	57	continue	continue	VERB
ftr-465	1856	58	to	to	PART
ftr-465	1856	59	serve	serve	VERB
ftr-465	1856	60	the	the	DET
ftr-465	1856	61	community	community	NOUN
ftr-465	1856	62	around	around	ADP
ftr-465	1856	63	it	it	PRON
ftr-465	1856	64	through	through	ADP
ftr-465	1856	65	continuing	continue	VERB
ftr-465	1856	66	education	education	NOUN
ftr-465	1856	67	and	and	CCONJ
ftr-465	1856	68	assistance	assistance	NOUN
ftr-465	1856	69	programs	program	NOUN
ftr-465	1856	70	in	in	ADP
ftr-465	1856	71	depressed	depressed	ADJ
ftr-465	1856	72	economic	economic	ADJ
ftr-465	1856	73	times	time	NOUN
ftr-465	1856	74	on	on	ADP
ftr-465	1856	75	a	a	DET
ftr-465	1856	76	break	break	NOUN
ftr-465	1856	77	-	-	PUNCT
ftr-465	1856	78	even	even	ADV
ftr-465	1856	79	basis.3"3	basis.3"3	VERB
ftr-465	1856	80	the	the	DET
ftr-465	1856	81	private	private	ADJ
ftr-465	1856	82	consulting	consulting	NOUN
ftr-465	1856	83	firm	firm	NOUN
ftr-465	1856	84	,	,	PUNCT
ftr-465	1856	85	guided	guide	VERB
ftr-465	1856	86	primarily	primarily	ADV
ftr-465	1856	87	by	by	ADP
ftr-465	1856	88	market	market	NOUN
ftr-465	1856	89	forces	force	NOUN
ftr-465	1856	90	,	,	PUNCT
ftr-465	1856	91	will	will	AUX
ftr-465	1856	92	disappear	disappear	VERB
ftr-465	1856	93	if	if	SCONJ
ftr-465	1856	94	the	the	DET
ftr-465	1856	95	profit	profit	NOUN
ftr-465	1856	96	opportunity	opportunity	NOUN
ftr-465	1856	97	evaporates	evaporate	VERB
ftr-465	1856	98	.	.	PUNCT
ftr-465	1857	1	as	as	SCONJ
ftr-465	1857	2	the	the	DET
ftr-465	1857	3	united	united	PROPN
ftr-465	1857	4	states	states	PROPN
ftr-465	1857	5	economy	economy	NOUN
ftr-465	1857	6	in	in	ADP
ftr-465	1857	7	the	the	DET
ftr-465	1857	8	past	past	ADJ
ftr-465	1857	9	decades	decade	NOUN
ftr-465	1857	10	has	have	AUX
ftr-465	1857	11	gradually	gradually	ADV
ftr-465	1857	12	shifted	shift	VERB
ftr-465	1857	13	from	from	ADP
ftr-465	1857	14	one	one	NUM
ftr-465	1857	15	based	base	VERB
ftr-465	1857	16	on	on	ADP
ftr-465	1857	17	manufacturing	manufacturing	NOUN
ftr-465	1857	18	to	to	ADP
ftr-465	1857	19	one	one	NUM
ftr-465	1857	20	based	base	VERB
ftr-465	1857	21	on	on	ADP
ftr-465	1857	22	technology	technology	NOUN
ftr-465	1857	23	,	,	PUNCT
ftr-465	1857	24	the	the	DET
ftr-465	1857	25	central	central	ADJ
ftr-465	1857	26	and	and	CCONJ
ftr-465	1857	27	vital	vital	ADJ
ftr-465	1857	28	role	role	NOUN
ftr-465	1857	29	of	of	ADP
ftr-465	1857	30	the	the	DET
ftr-465	1857	31	american	american	PROPN
ftr-465	1857	32	university	university	PROPN
ftr-465	1857	33	in	in	ADP
ftr-465	1857	34	the	the	DET
ftr-465	1857	35	conduct	conduct	NOUN
ftr-465	1857	36	of	of	ADP
ftr-465	1857	37	basic	basic	ADJ
ftr-465	1857	38	and	and	CCONJ
ftr-465	1857	39	applied	applied	ADJ
ftr-465	1857	40	research	research	NOUN
ftr-465	1857	41	,	,	PUNCT
ftr-465	1857	42	in	in	ADP
ftr-465	1857	43	the	the	DET
ftr-465	1857	44	transfer	transfer	NOUN
ftr-465	1857	45	of	of	ADP
ftr-465	1857	46	the	the	DET
ftr-465	1857	47	resultant	resultant	ADJ
ftr-465	1857	48	technological	technological	ADJ
ftr-465	1857	49	innovation	innovation	NOUN
ftr-465	1857	50	to	to	ADP
ftr-465	1857	51	the	the	DET
ftr-465	1857	52	business	business	NOUN
ftr-465	1857	53	community	community	NOUN
ftr-465	1857	54	,	,	PUNCT
ftr-465	1857	55	and	and	CCONJ
ftr-465	1857	56	in	in	ADP
ftr-465	1857	57	the	the	DET
ftr-465	1857	58	transmission	transmission	NOUN
ftr-465	1857	59	of	of	ADP
ftr-465	1857	60	technological	technological	ADJ
ftr-465	1857	61	information	information	NOUN
ftr-465	1857	62	to	to	ADP
ftr-465	1857	63	the	the	DET
ftr-465	1857	64	public	public	NOUN
ftr-465	1857	65	,	,	PUNCT
ftr-465	1857	66	has	have	AUX
ftr-465	1857	67	grown	grow	VERB
ftr-465	1857	68	in	in	ADP
ftr-465	1857	69	importance.314	importance.314	NOUN
ftr-465	1857	70	it	it	PRON
ftr-465	1857	71	is	be	AUX
ftr-465	1857	72	not	not	PART
ftr-465	1857	73	surprising	surprising	ADJ
ftr-465	1857	74	,	,	PUNCT
ftr-465	1857	75	therefore	therefore	ADV
ftr-465	1857	76	,	,	PUNCT
ftr-465	1857	77	that	that	SCONJ
ftr-465	1857	78	congress	congress	PROPN
ftr-465	1857	79	has	have	AUX
ftr-465	1857	80	made	make	VERB
ftr-465	1857	81	a	a	DET
ftr-465	1857	82	decision	decision	NOUN
ftr-465	1857	83	to	to	PART
ftr-465	1857	84	encourage	encourage	VERB
ftr-465	1857	85	the	the	DET
ftr-465	1857	86	"	"	PUNCT
ftr-465	1857	87	related	related	ADJ
ftr-465	1857	88	"	"	PUNCT
ftr-465	1857	89	activities	activity	NOUN
ftr-465	1857	90	of	of	ADP
ftr-465	1857	91	the	the	DET
ftr-465	1857	92	university	university	NOUN
ftr-465	1857	93	,	,	PUNCT
ftr-465	1857	94	including	include	VERB
ftr-465	1857	95	continuing	continue	VERB
ftr-465	1857	96	education	education	NOUN
ftr-465	1857	97	programs	program	NOUN
ftr-465	1857	98	,	,	PUNCT
ftr-465	1857	99	through	through	ADP
ftr-465	1857	100	exemption	exemption	NOUN
ftr-465	1857	101	from	from	ADP
ftr-465	1857	102	income	income	NOUN
ftr-465	1857	103	tax	tax	NOUN
ftr-465	1857	104	and	and	CCONJ
ftr-465	1857	105	not	not	PART
ftr-465	1857	106	similarly	similarly	ADV
ftr-465	1857	107	to	to	PART
ftr-465	1857	108	subsidize	subsidize	VERB
ftr-465	1857	109	the	the	DET
ftr-465	1857	110	activities	activity	NOUN
ftr-465	1857	111	of	of	ADP
ftr-465	1857	112	the	the	DET
ftr-465	1857	113	private	private	ADJ
ftr-465	1857	114	consulting	consulting	NOUN
ftr-465	1857	115	firm	firm	NOUN
ftr-465	1857	116	that	that	PRON
ftr-465	1857	117	happens	happen	VERB
ftr-465	1857	118	to	to	PART
ftr-465	1857	119	operate	operate	VERB
ftr-465	1857	120	in	in	ADP
ftr-465	1857	121	the	the	DET
ftr-465	1857	122	same	same	ADJ
ftr-465	1857	123	community	community	NOUN
ftr-465	1857	124	.	.	PUNCT
ftr-465	1858	1	thus	thus	ADV
ftr-465	1858	2	,	,	PUNCT
ftr-465	1858	3	there	there	PRON
ftr-465	1858	4	may	may	AUX
ftr-465	1858	5	be	be	AUX
ftr-465	1858	6	competition	competition	NOUN
ftr-465	1858	7	between	between	ADP
ftr-465	1858	8	the	the	DET
ftr-465	1858	9	"	"	PUNCT
ftr-465	1858	10	related	related	ADJ
ftr-465	1858	11	"	"	PUNCT
ftr-465	1858	12	activities	activity	NOUN
ftr-465	1858	13	of	of	ADP
ftr-465	1858	14	the	the	DET
ftr-465	1858	15	501(c)(3	501(c)(3	NOUN
ftr-465	1858	16	)	)	PUNCT
ftr-465	1858	17	organization	organization	NOUN
ftr-465	1858	18	directly	directly	ADV
ftr-465	1858	19	furthering	further	VERB
ftr-465	1858	20	the	the	DET
ftr-465	1858	21	purposes	purpose	NOUN
ftr-465	1858	22	of	of	ADP
ftr-465	1858	23	its	its	PRON
ftr-465	1858	24	mandate	mandate	NOUN
ftr-465	1858	25	and	and	CCONJ
ftr-465	1858	26	similar	similar	ADJ
ftr-465	1858	27	activities	activity	NOUN
ftr-465	1858	28	conducted	conduct	VERB
ftr-465	1858	29	by	by	ADP
ftr-465	1858	30	a	a	DET
ftr-465	1858	31	taxable	taxable	ADJ
ftr-465	1858	32	enterprise	enterprise	NOUN
ftr-465	1858	33	,	,	PUNCT
ftr-465	1858	34	but	but	CCONJ
ftr-465	1858	35	the	the	DET
ftr-465	1858	36	tax	tax	NOUN
ftr-465	1858	37	exemption	exemption	NOUN
ftr-465	1858	38	310	310	NUM
ftr-465	1858	39	.	.	PUNCT
ftr-465	1859	1	i	i	PRON
ftr-465	1859	2	d.	d.	PROPN
ftr-465	1859	3	at	at	ADP
ftr-465	1859	4	363	363	NUM
ftr-465	1859	5	(	(	PUNCT
ftr-465	1859	6	statement	statement	NOUN
ftr-465	1859	7	of	of	ADP
ftr-465	1859	8	the	the	DET
ftr-465	1859	9	american	american	PROPN
ftr-465	1859	10	council	council	PROPN
ftr-465	1859	11	on	on	ADP
ftr-465	1859	12	education	education	NOUN
ftr-465	1859	13	)	)	PUNCT
ftr-465	1859	14	.	.	PUNCT
ftr-465	1860	1	311	311	NUM
ftr-465	1860	2	.	.	PUNCT
ftr-465	1860	3	see	see	VERB
ftr-465	1860	4	i	i	PRON
ftr-465	1860	5	d.	d.	PROPN
ftr-465	1860	6	at	at	ADP
ftr-465	1860	7	367	367	NUM
ftr-465	1860	8	(	(	PUNCT
ftr-465	1860	9	"	"	PUNCT
ftr-465	1860	10	pursuant	pursuant	ADJ
ftr-465	1860	11	to	to	ADP
ftr-465	1860	12	...	...	PUNCT
ftr-465	1860	13	legislative	legislative	ADJ
ftr-465	1860	14	mandates	mandate	NOUN
ftr-465	1860	15	...	...	PUNCT
ftr-465	1860	16	colleges	college	NOUN
ftr-465	1860	17	and	and	CCONJ
ftr-465	1860	18	universities	university	NOUN
ftr-465	1860	19	provide	provide	VERB
ftr-465	1860	20	public	public	ADJ
ftr-465	1860	21	services	service	NOUN
ftr-465	1860	22	that	that	PRON
ftr-465	1860	23	range	range	VERB
ftr-465	1860	24	from	from	ADP
ftr-465	1860	25	continuing	continue	VERB
ftr-465	1860	26	education	education	NOUN
ftr-465	1860	27	and	and	CCONJ
ftr-465	1860	28	adult	adult	NOUN
ftr-465	1860	29	education	education	NOUN
ftr-465	1860	30	programs	program	NOUN
ftr-465	1860	31	to	to	ADP
ftr-465	1860	32	technical	technical	ADJ
ftr-465	1860	33	assistance	assistance	NOUN
ftr-465	1860	34	to	to	ADP
ftr-465	1860	35	low	low	ADJ
ftr-465	1860	36	-	-	PUNCT
ftr-465	1860	37	income	income	NOUN
ftr-465	1860	38	health	health	NOUN
ftr-465	1860	39	clinics	clinic	NOUN
ftr-465	1860	40	.	.	PUNCT
ftr-465	1860	41	"	"	PUNCT
ftr-465	1860	42	)	)	PUNCT
ftr-465	1860	43	.	.	PUNCT
ftr-465	1861	1	312	312	NUM
ftr-465	1861	2	.	.	PUNCT
ftr-465	1862	1	i	i	PRON
ftr-465	1862	2	d.	d.	PROPN
ftr-465	1862	3	at	at	ADP
ftr-465	1862	4	364	364	NUM
ftr-465	1862	5	.	.	PUNCT
ftr-465	1862	6	313	313	NUM
ftr-465	1862	7	.	.	PUNCT
ftr-465	1862	8	see	see	VERB
ftr-465	1862	9	i	i	PRON
ftr-465	1862	10	d.	d.	PROPN
ftr-465	1862	11	at	at	ADP
ftr-465	1862	12	373	373	NUM
ftr-465	1862	13	(	(	PUNCT
ftr-465	1862	14	noting	note	VERB
ftr-465	1862	15	that	that	SCONJ
ftr-465	1862	16	the	the	DET
ftr-465	1862	17	farming	farming	NOUN
ftr-465	1862	18	community	community	NOUN
ftr-465	1862	19	needs	need	VERB
ftr-465	1862	20	to	to	PART
ftr-465	1862	21	know	know	VERB
ftr-465	1862	22	that	that	SCONJ
ftr-465	1862	23	critical	critical	ADJ
ftr-465	1862	24	services	service	NOUN
ftr-465	1862	25	provided	provide	VERB
ftr-465	1862	26	by	by	ADP
ftr-465	1862	27	colleges	college	NOUN
ftr-465	1862	28	and	and	CCONJ
ftr-465	1862	29	universities	university	NOUN
ftr-465	1862	30	will	will	AUX
ftr-465	1862	31	be	be	AUX
ftr-465	1862	32	around	around	ADV
ftr-465	1862	33	in	in	ADP
ftr-465	1862	34	both	both	CCONJ
ftr-465	1862	35	good	good	ADJ
ftr-465	1862	36	and	and	CCONJ
ftr-465	1862	37	bad	bad	ADJ
ftr-465	1862	38	economic	economic	ADJ
ftr-465	1862	39	times	time	NOUN
ftr-465	1862	40	,	,	PUNCT
ftr-465	1862	41	whether	whether	SCONJ
ftr-465	1862	42	or	or	CCONJ
ftr-465	1862	43	not	not	PART
ftr-465	1862	44	the	the	DET
ftr-465	1862	45	services	service	NOUN
ftr-465	1862	46	are	be	AUX
ftr-465	1862	47	profitable	profitable	ADJ
ftr-465	1862	48	to	to	PART
ftr-465	1862	49	perform	perform	VERB
ftr-465	1862	50	)	)	PUNCT
ftr-465	1862	51	.	.	PUNCT
ftr-465	1863	1	314	314	X
ftr-465	1863	2	.	.	PUNCT
ftr-465	1864	1	see	see	VERB
ftr-465	1864	2	i	i	PRON
ftr-465	1864	3	d.	d.	PROPN
ftr-465	1864	4	at	at	ADP
ftr-465	1864	5	365	365	NUM
ftr-465	1864	6	,	,	PUNCT
ftr-465	1864	7	372	372	NUM
ftr-465	1864	8	.	.	PUNCT
ftr-465	1865	1	[	[	X
ftr-465	1865	2	vol	vol	NOUN
ftr-465	1865	3	3:7	3:7	NUM
ftr-465	1865	4	unfair	unfair	ADJ
ftr-465	1865	5	business	business	NOUN
ftr-465	1865	6	competition	competition	NOUN
ftr-465	1865	7	afforded	afford	VERB
ftr-465	1865	8	the	the	DET
ftr-465	1865	9	former	former	NOUN
ftr-465	1865	10	does	do	AUX
ftr-465	1865	11	not	not	PART
ftr-465	1865	12	render	render	VERB
ftr-465	1865	13	the	the	DET
ftr-465	1865	14	competition	competition	NOUN
ftr-465	1865	15	unfair	unfair	ADJ
ftr-465	1865	16	.	.	PUNCT
ftr-465	1866	1	rather	rather	ADV
ftr-465	1866	2	,	,	PUNCT
ftr-465	1866	3	the	the	DET
ftr-465	1866	4	exemption	exemption	NOUN
ftr-465	1866	5	from	from	ADP
ftr-465	1866	6	tax	tax	NOUN
ftr-465	1866	7	and	and	CCONJ
ftr-465	1866	8	any	any	DET
ftr-465	1866	9	competitive	competitive	ADJ
ftr-465	1866	10	advantage	advantage	NOUN
ftr-465	1866	11	that	that	PRON
ftr-465	1866	12	may	may	AUX
ftr-465	1866	13	be	be	AUX
ftr-465	1866	14	the	the	DET
ftr-465	1866	15	result	result	NOUN
ftr-465	1866	16	is	be	AUX
ftr-465	1866	17	an	an	DET
ftr-465	1866	18	expression	expression	NOUN
ftr-465	1866	19	of	of	ADP
ftr-465	1866	20	a	a	DET
ftr-465	1866	21	national	national	ADJ
ftr-465	1866	22	policy	policy	NOUN
ftr-465	1866	23	to	to	PART
ftr-465	1866	24	encourage	encourage	VERB
ftr-465	1866	25	and	and	CCONJ
ftr-465	1866	26	preserve	preserve	VERB
ftr-465	1866	27	the	the	DET
ftr-465	1866	28	501(c)(3	501(c)(3	NOUN
ftr-465	1866	29	)	)	PUNCT
ftr-465	1866	30	organizations	organization	NOUN
ftr-465	1866	31	'	'	PART
ftr-465	1866	32	historic	historic	ADJ
ftr-465	1866	33	social	social	ADJ
ftr-465	1866	34	mission	mission	NOUN
ftr-465	1866	35	.	.	PUNCT
ftr-465	1867	1	2	2	X
ftr-465	1867	2	.	.	X
ftr-465	1867	3	the	the	DET
ftr-465	1867	4	statutory	statutory	PROPN
ftr-465	1867	5	standard	standard	PROPN
ftr-465	1867	6	revisited.-from	revisited.-from	PROPN
ftr-465	1867	7	this	this	DET
ftr-465	1867	8	perspective	perspective	NOUN
ftr-465	1867	9	,	,	PUNCT
ftr-465	1867	10	the	the	DET
ftr-465	1867	11	statutory	statutory	ADJ
ftr-465	1867	12	exemption	exemption	NOUN
ftr-465	1867	13	from	from	ADP
ftr-465	1867	14	tax	tax	NOUN
ftr-465	1867	15	afforded	afford	VERB
ftr-465	1867	16	business	business	NOUN
ftr-465	1867	17	activities	activity	NOUN
ftr-465	1867	18	substantially	substantially	ADV
ftr-465	1867	19	related	relate	VERB
ftr-465	1867	20	(	(	PUNCT
ftr-465	1867	21	"	"	PUNCT
ftr-465	1867	22	contributing	contribute	VERB
ftr-465	1867	23	importantly	importantly	ADV
ftr-465	1867	24	"	"	PUNCT
ftr-465	1867	25	)	)	PUNCT
ftr-465	1867	26	to	to	ADP
ftr-465	1867	27	the	the	DET
ftr-465	1867	28	fulfillment	fulfillment	NOUN
ftr-465	1867	29	of	of	ADP
ftr-465	1867	30	the	the	DET
ftr-465	1867	31	organization	organization	NOUN
ftr-465	1867	32	's	's	PART
ftr-465	1867	33	charitable	charitable	ADJ
ftr-465	1867	34	purpose	purpose	NOUN
ftr-465	1867	35	is	be	AUX
ftr-465	1867	36	an	an	DET
ftr-465	1867	37	appropriate	appropriate	ADJ
ftr-465	1867	38	standard	standard	NOUN
ftr-465	1867	39	in	in	ADP
ftr-465	1867	40	furtherance	furtherance	NOUN
ftr-465	1867	41	of	of	ADP
ftr-465	1867	42	this	this	DET
ftr-465	1867	43	national	national	ADJ
ftr-465	1867	44	policy	policy	NOUN
ftr-465	1867	45	.	.	PUNCT
ftr-465	1868	1	proposals	proposal	NOUN
ftr-465	1868	2	offered	offer	VERB
ftr-465	1868	3	by	by	ADP
ftr-465	1868	4	the	the	DET
ftr-465	1868	5	small	small	ADJ
ftr-465	1868	6	business	business	NOUN
ftr-465	1868	7	community	community	NOUN
ftr-465	1868	8	to	to	PART
ftr-465	1868	9	tax	tax	VERB
ftr-465	1868	10	an	an	DET
ftr-465	1868	11	activity	activity	NOUN
ftr-465	1868	12	conducted	conduct	VERB
ftr-465	1868	13	by	by	ADP
ftr-465	1868	14	a	a	DET
ftr-465	1868	15	501(c)(3	501(c)(3	NUM
ftr-465	1868	16	)	)	PUNCT
ftr-465	1868	17	organization	organization	NOUN
ftr-465	1868	18	based	base	VERB
ftr-465	1868	19	on	on	ADP
ftr-465	1868	20	the	the	DET
ftr-465	1868	21	activity	activity	NOUN
ftr-465	1868	22	's	's	PART
ftr-465	1868	23	"	"	PUNCT
ftr-465	1868	24	commercial	commercial	ADJ
ftr-465	1868	25	"	"	PUNCT
ftr-465	1868	26	nature	nature	NOUN
ftr-465	1868	27	rather	rather	ADV
ftr-465	1868	28	than	than	ADP
ftr-465	1868	29	its	its	PRON
ftr-465	1868	30	purpose	purpose	NOUN
ftr-465	1868	31	1	1	NUM
ftr-465	1868	32	5	5	NUM
ftr-465	1868	33	contravenes	contravene	VERB
ftr-465	1868	34	this	this	DET
ftr-465	1868	35	policy	policy	NOUN
ftr-465	1868	36	.	.	PUNCT
ftr-465	1869	1	these	these	DET
ftr-465	1869	2	proposals	proposal	NOUN
ftr-465	1869	3	include	include	VERB
ftr-465	1869	4	taxing	tax	VERB
ftr-465	1869	5	any	any	DET
ftr-465	1869	6	commercial	commercial	ADJ
ftr-465	1869	7	activity	activity	NOUN
ftr-465	1869	8	conducted	conduct	VERB
ftr-465	1869	9	by	by	ADP
ftr-465	1869	10	a	a	DET
ftr-465	1869	11	nonprofit;3	nonprofit;3	PROPN
ftr-465	1869	12	"	"	PUNCT
ftr-465	1869	13	6	6	NUM
ftr-465	1869	14	taxing	tax	VERB
ftr-465	1869	15	a	a	DET
ftr-465	1869	16	nonprofit	nonprofit	ADJ
ftr-465	1869	17	if	if	SCONJ
ftr-465	1869	18	its	its	PRON
ftr-465	1869	19	commercial	commercial	ADJ
ftr-465	1869	20	activity	activity	NOUN
ftr-465	1869	21	exceeds	exceed	VERB
ftr-465	1869	22	a	a	DET
ftr-465	1869	23	specified	specified	ADJ
ftr-465	1869	24	minimum	minimum	NOUN
ftr-465	1869	25	;	;	PUNCT
ftr-465	1869	26	317	317	NUM
ftr-465	1869	27	taxing	tax	VERB
ftr-465	1869	28	any	any	DET
ftr-465	1869	29	activity	activity	NOUN
ftr-465	1869	30	that	that	PRON
ftr-465	1869	31	competes	compete	VERB
ftr-465	1869	32	with	with	ADP
ftr-465	1869	33	the	the	DET
ftr-465	1869	34	for	for	ADP
ftr-465	1869	35	-	-	PUNCT
ftr-465	1869	36	profit	profit	NOUN
ftr-465	1869	37	sector,3	sector,3	NOUN
ftr-465	1869	38	t	t	PROPN
ftr-465	1869	39	or	or	CCONJ
ftr-465	1869	40	imposing	impose	VERB
ftr-465	1869	41	a	a	DET
ftr-465	1869	42	rebuttable	rebuttable	ADJ
ftr-465	1869	43	presumption	presumption	NOUN
ftr-465	1869	44	of	of	ADP
ftr-465	1869	45	taxability	taxability	NOUN
ftr-465	1869	46	if	if	SCONJ
ftr-465	1869	47	an	an	DET
ftr-465	1869	48	activity	activity	NOUN
ftr-465	1869	49	both	both	PRON
ftr-465	1869	50	earns	earn	VERB
ftr-465	1869	51	a	a	DET
ftr-465	1869	52	profit	profit	NOUN
ftr-465	1869	53	and	and	CCONJ
ftr-465	1869	54	competes	compete	VERB
ftr-465	1869	55	with	with	ADP
ftr-465	1869	56	a	a	DET
ftr-465	1869	57	for	for	ADP
ftr-465	1869	58	-	-	PUNCT
ftr-465	1869	59	profit	profit	NOUN
ftr-465	1869	60	entity	entity	NOUN
ftr-465	1869	61	in	in	ADP
ftr-465	1869	62	the	the	DET
ftr-465	1869	63	same	same	ADJ
ftr-465	1869	64	market.31	market.31	NOUN
ftr-465	1869	65	1	1	NUM
ftr-465	1869	66	as	as	ADP
ftr-465	1869	67	a	a	DET
ftr-465	1869	68	fallback	fallback	NOUN
ftr-465	1869	69	position	position	NOUN
ftr-465	1869	70	,	,	PUNCT
ftr-465	1869	71	some	some	DET
ftr-465	1869	72	advocates	advocate	NOUN
ftr-465	1869	73	on	on	ADP
ftr-465	1869	74	behalf	behalf	NOUN
ftr-465	1869	75	of	of	ADP
ftr-465	1869	76	the	the	DET
ftr-465	1869	77	small	small	ADJ
ftr-465	1869	78	business	business	NOUN
ftr-465	1869	79	community	community	NOUN
ftr-465	1869	80	urged	urge	VERB
ftr-465	1869	81	tightening	tightening	NOUN
ftr-465	1869	82	of	of	ADP
ftr-465	1869	83	the	the	DET
ftr-465	1869	84	"	"	PUNCT
ftr-465	1869	85	substantially	substantially	ADV
ftr-465	1869	86	related	relate	VERB
ftr-465	1869	87	"	"	PUNCT
ftr-465	1869	88	test	test	NOUN
ftr-465	1869	89	in	in	ADP
ftr-465	1869	90	part	part	NOUN
ftr-465	1869	91	to	to	PART
ftr-465	1869	92	reverse	reverse	VERB
ftr-465	1869	93	the	the	DET
ftr-465	1869	94	statutory	statutory	ADJ
ftr-465	1869	95	expansion	expansion	NOUN
ftr-465	1869	96	of	of	ADP
ftr-465	1869	97	the	the	DET
ftr-465	1869	98	definition	definition	NOUN
ftr-465	1869	99	that	that	PRON
ftr-465	1869	100	had	have	AUX
ftr-465	1869	101	occurred	occur	VERB
ftr-465	1869	102	since	since	SCONJ
ftr-465	1869	103	enactment	enactment	NOUN
ftr-465	1869	104	of	of	ADP
ftr-465	1869	105	the	the	DET
ftr-465	1869	106	original	original	ADJ
ftr-465	1869	107	statute	statute	NOUN
ftr-465	1869	108	in	in	ADP
ftr-465	1869	109	1950	1950	NUM
ftr-465	1869	110	.	.	PUNCT
ftr-465	1870	1	the	the	DET
ftr-465	1870	2	chief	chief	ADJ
ftr-465	1870	3	counsel	counsel	NOUN
ftr-465	1870	4	for	for	ADP
ftr-465	1870	5	advocacy	advocacy	NOUN
ftr-465	1870	6	for	for	ADP
ftr-465	1870	7	the	the	DET
ftr-465	1870	8	u.s	u.s	PROPN
ftr-465	1870	9	.	.	PROPN
ftr-465	1870	10	small	small	PROPN
ftr-465	1870	11	business	business	PROPN
ftr-465	1870	12	administration	administration	NOUN
ftr-465	1870	13	observed	observe	VERB
ftr-465	1870	14	that	that	SCONJ
ftr-465	1870	15	"	"	PUNCT
ftr-465	1870	16	[	[	X
ftr-465	1870	17	the	the	DET
ftr-465	1870	18	definition	definition	NOUN
ftr-465	1870	19	]	]	PUNCT
ftr-465	1870	20	has	have	AUX
ftr-465	1870	21	been	be	AUX
ftr-465	1870	22	held	hold	VERB
ftr-465	1870	23	to	to	PART
ftr-465	1870	24	encompass	encompass	VERB
ftr-465	1870	25	the	the	DET
ftr-465	1870	26	sale	sale	NOUN
ftr-465	1870	27	of	of	ADP
ftr-465	1870	28	broadcasting	broadcasting	NOUN
ftr-465	1870	29	rights	right	NOUN
ftr-465	1870	30	,	,	PUNCT
ftr-465	1870	31	the	the	DET
ftr-465	1870	32	operation	operation	NOUN
ftr-465	1870	33	of	of	ADP
ftr-465	1870	34	grocery	grocery	NOUN
ftr-465	1870	35	stores	store	NOUN
ftr-465	1870	36	,	,	PUNCT
ftr-465	1870	37	and	and	CCONJ
ftr-465	1870	38	horse	horse	NOUN
ftr-465	1870	39	racing	racing	NOUN
ftr-465	1870	40	tracks	track	NOUN
ftr-465	1870	41	,	,	PUNCT
ftr-465	1870	42	the	the	DET
ftr-465	1870	43	exchange	exchange	NOUN
ftr-465	1870	44	of	of	ADP
ftr-465	1870	45	mailing	mailing	NOUN
ftr-465	1870	46	lists	list	NOUN
ftr-465	1870	47	,	,	PUNCT
ftr-465	1870	48	and	and	CCONJ
ftr-465	1870	49	the	the	DET
ftr-465	1870	50	sale	sale	NOUN
ftr-465	1870	51	of	of	ADP
ftr-465	1870	52	milled	mill	VERB
ftr-465	1870	53	lumber	lumber	NOUN
ftr-465	1870	54	and	and	CCONJ
ftr-465	1870	55	greeting	greeting	NOUN
ftr-465	1870	56	cards	card	NOUN
ftr-465	1870	57	,	,	PUNCT
ftr-465	1870	58	to	to	PART
ftr-465	1870	59	name	name	VERB
ftr-465	1870	60	just	just	ADV
ftr-465	1870	61	a	a	DET
ftr-465	1870	62	few	few	ADJ
ftr-465	1870	63	activities	activity	NOUN
ftr-465	1870	64	.	.	PUNCT
ftr-465	1871	1	"	"	PUNCT
ftr-465	1871	2	'	'	PUNCT
ftr-465	1871	3	it	it	PRON
ftr-465	1871	4	is	be	AUX
ftr-465	1871	5	true	true	ADJ
ftr-465	1871	6	that	that	SCONJ
ftr-465	1871	7	a	a	DET
ftr-465	1871	8	number	number	NOUN
ftr-465	1871	9	of	of	ADP
ftr-465	1871	10	legislative	legislative	ADJ
ftr-465	1871	11	amendments	amendment	NOUN
ftr-465	1871	12	to	to	ADP
ftr-465	1871	13	the	the	DET
ftr-465	1871	14	original	original	ADJ
ftr-465	1871	15	statute	statute	NOUN
ftr-465	1871	16	have	have	AUX
ftr-465	1871	17	removed	remove	VERB
ftr-465	1871	18	certain	certain	ADJ
ftr-465	1871	19	activities	activity	NOUN
ftr-465	1871	20	from	from	ADP
ftr-465	1871	21	the	the	DET
ftr-465	1871	22	reach	reach	NOUN
ftr-465	1871	23	of	of	ADP
ftr-465	1871	24	the	the	DET
ftr-465	1871	25	tax	tax	NOUN
ftr-465	1871	26	.	.	PUNCT
ftr-465	1872	1	for	for	ADP
ftr-465	1872	2	example	example	NOUN
ftr-465	1872	3	,	,	PUNCT
ftr-465	1872	4	the	the	DET
ftr-465	1872	5	tax	tax	NOUN
ftr-465	1872	6	315	315	NUM
ftr-465	1872	7	.	.	PUNCT
ftr-465	1873	1	see	see	VERB
ftr-465	1873	2	i	i	PRON
ftr-465	1873	3	d.	d.	PROPN
ftr-465	1873	4	at	at	ADP
ftr-465	1873	5	223	223	NUM
ftr-465	1873	6	(	(	PUNCT
ftr-465	1873	7	statement	statement	NOUN
ftr-465	1873	8	of	of	ADP
ftr-465	1873	9	joseph	joseph	PROPN
ftr-465	1873	10	o'neil	o'neil	PROPN
ftr-465	1873	11	,	,	PUNCT
ftr-465	1873	12	chairman	chairman	NOUN
ftr-465	1873	13	,	,	PUNCT
ftr-465	1873	14	business	business	NOUN
ftr-465	1873	15	coalition	coalition	NOUN
ftr-465	1873	16	for	for	ADP
ftr-465	1873	17	fair	fair	ADJ
ftr-465	1873	18	competition	competition	NOUN
ftr-465	1873	19	)	)	PUNCT
ftr-465	1873	20	.	.	PUNCT
ftr-465	1874	1	316	316	X
ftr-465	1874	2	.	.	PUNCT
ftr-465	1874	3	see	see	VERB
ftr-465	1874	4	i	i	PRON
ftr-465	1874	5	d.	d.	PROPN
ftr-465	1874	6	at	at	ADP
ftr-465	1874	7	822	822	NUM
ftr-465	1874	8	(	(	PUNCT
ftr-465	1874	9	statement	statement	NOUN
ftr-465	1874	10	of	of	ADP
ftr-465	1874	11	the	the	DET
ftr-465	1874	12	american	american	PROPN
ftr-465	1874	13	clinical	clinical	PROPN
ftr-465	1874	14	laboratory	laboratory	PROPN
ftr-465	1874	15	association	association	PROPN
ftr-465	1874	16	)	)	PUNCT
ftr-465	1874	17	.	.	PUNCT
ftr-465	1875	1	317	317	NUM
ftr-465	1875	2	.	.	PUNCT
ftr-465	1876	1	see	see	VERB
ftr-465	1876	2	i	i	PRON
ftr-465	1876	3	d.	d.	PROPN
ftr-465	1876	4	;	;	PUNCT
ftr-465	1876	5	see	see	VERB
ftr-465	1876	6	also	also	ADV
ftr-465	1876	7	i	i	PROPN
ftr-465	1876	8	d.	d.	PROPN
ftr-465	1876	9	at	at	ADP
ftr-465	1876	10	90	90	NUM
ftr-465	1876	11	(	(	PUNCT
ftr-465	1876	12	containing	contain	VERB
ftr-465	1876	13	statements	statement	NOUN
ftr-465	1876	14	of	of	ADP
ftr-465	1876	15	frank	frank	PROPN
ftr-465	1876	16	s.	s.	PROPN
ftr-465	1876	17	swain	swain	PROPN
ftr-465	1876	18	,	,	PUNCT
ftr-465	1876	19	chief	chief	ADJ
ftr-465	1876	20	counsel	counsel	NOUN
ftr-465	1876	21	for	for	ADP
ftr-465	1876	22	advocacy	advocacy	NOUN
ftr-465	1876	23	,	,	PUNCT
ftr-465	1876	24	u.s	u.s	PROPN
ftr-465	1876	25	.	.	PROPN
ftr-465	1876	26	small	small	PROPN
ftr-465	1876	27	business	business	PROPN
ftr-465	1876	28	association	association	PROPN
ftr-465	1876	29	)	)	PUNCT
ftr-465	1876	30	(	(	PUNCT
ftr-465	1876	31	suggesting	suggest	VERB
ftr-465	1876	32	applying	apply	VERB
ftr-465	1876	33	an	an	DET
ftr-465	1876	34	overall	overall	ADJ
ftr-465	1876	35	cap	cap	NOUN
ftr-465	1876	36	on	on	ADP
ftr-465	1876	37	the	the	DET
ftr-465	1876	38	amount	amount	NOUN
ftr-465	1876	39	of	of	ADP
ftr-465	1876	40	commercial	commercial	ADJ
ftr-465	1876	41	activity	activity	NOUN
ftr-465	1876	42	a	a	DET
ftr-465	1876	43	nonprofit	nonprofit	ADJ
ftr-465	1876	44	organization	organization	NOUN
ftr-465	1876	45	can	can	AUX
ftr-465	1876	46	conduct	conduct	VERB
ftr-465	1876	47	)	)	PUNCT
ftr-465	1876	48	.	.	PUNCT
ftr-465	1877	1	318	318	NUM
ftr-465	1877	2	.	.	PUNCT
ftr-465	1877	3	see	see	VERB
ftr-465	1877	4	i	i	PRON
ftr-465	1877	5	d.	d.	PROPN
ftr-465	1877	6	at	at	ADP
ftr-465	1877	7	104	104	NUM
ftr-465	1877	8	(	(	PUNCT
ftr-465	1877	9	testimony	testimony	NOUN
ftr-465	1877	10	of	of	ADP
ftr-465	1877	11	frank	frank	PROPN
ftr-465	1877	12	s.	s.	PROPN
ftr-465	1877	13	swain	swain	PROPN
ftr-465	1877	14	,	,	PUNCT
ftr-465	1877	15	chief	chief	ADJ
ftr-465	1877	16	counsel	counsel	NOUN
ftr-465	1877	17	for	for	ADP
ftr-465	1877	18	advocacy	advocacy	NOUN
ftr-465	1877	19	.	.	PUNCT
ftr-465	1878	1	u.s	u.s	PROPN
ftr-465	1878	2	.	.	PROPN
ftr-465	1878	3	small	small	PROPN
ftr-465	1878	4	business	business	PROPN
ftr-465	1878	5	administration	administration	PROPN
ftr-465	1878	6	)	)	PUNCT
ftr-465	1878	7	.	.	PUNCT
ftr-465	1879	1	319	319	NUM
ftr-465	1879	2	.	.	PUNCT
ftr-465	1880	1	see	see	VERB
ftr-465	1880	2	i	i	PRON
ftr-465	1880	3	d.	d.	PROPN
ftr-465	1880	4	at	at	ADP
ftr-465	1880	5	223	223	NUM
ftr-465	1880	6	-	-	SYM
ftr-465	1880	7	24	24	NUM
ftr-465	1880	8	(	(	PUNCT
ftr-465	1880	9	statement	statement	NOUN
ftr-465	1880	10	of	of	ADP
ftr-465	1880	11	joseph	joseph	PROPN
ftr-465	1880	12	o'neil	o'neil	PROPN
ftr-465	1880	13	,	,	PUNCT
ftr-465	1880	14	chairman	chairman	NOUN
ftr-465	1880	15	,	,	PUNCT
ftr-465	1880	16	business	business	NOUN
ftr-465	1880	17	coalition	coalition	NOUN
ftr-465	1880	18	for	for	ADP
ftr-465	1880	19	fair	fair	ADJ
ftr-465	1880	20	competition	competition	NOUN
ftr-465	1880	21	)	)	PUNCT
ftr-465	1880	22	.	.	PUNCT
ftr-465	1881	1	the	the	DET
ftr-465	1881	2	deputy	deputy	NOUN
ftr-465	1881	3	assistant	assistant	NOUN
ftr-465	1881	4	secretary	secretary	NOUN
ftr-465	1881	5	(	(	PUNCT
ftr-465	1881	6	tax	tax	NOUN
ftr-465	1881	7	policy	policy	NOUN
ftr-465	1881	8	)	)	PUNCT
ftr-465	1881	9	.	.	PUNCT
ftr-465	1882	1	department	department	NOUN
ftr-465	1882	2	of	of	ADP
ftr-465	1882	3	the	the	DET
ftr-465	1882	4	treasury	treasury	NOUN
ftr-465	1882	5	,	,	PUNCT
ftr-465	1882	6	took	take	VERB
ftr-465	1882	7	the	the	DET
ftr-465	1882	8	position	position	NOUN
ftr-465	1882	9	that	that	SCONJ
ftr-465	1882	10	the	the	DET
ftr-465	1882	11	"	"	PUNCT
ftr-465	1882	12	substantially	substantially	ADV
ftr-465	1882	13	related	relate	VERB
ftr-465	1882	14	"	"	PUNCT
ftr-465	1882	15	test	test	NOUN
ftr-465	1882	16	had	have	VERB
ftr-465	1882	17	"	"	PUNCT
ftr-465	1882	18	conceptual	conceptual	ADJ
ftr-465	1882	19	merit	merit	NOUN
ftr-465	1882	20	.	.	PUNCT
ftr-465	1882	21	"	"	PUNCT
ftr-465	1883	1	see	see	VERB
ftr-465	1883	2	i	i	PRON
ftr-465	1883	3	d.	d.	PROPN
ftr-465	1883	4	at	at	ADP
ftr-465	1883	5	24	24	NUM
ftr-465	1883	6	(	(	PUNCT
ftr-465	1883	7	statement	statement	NOUN
ftr-465	1883	8	of	of	ADP
ftr-465	1883	9	0	0	NUM
ftr-465	1883	10	.	.	PUNCT
ftr-465	1884	1	donaldson	donaldson	PROPN
ftr-465	1884	2	chapoton	chapoton	PROPN
ftr-465	1884	3	,	,	PUNCT
ftr-465	1884	4	deputy	deputy	NOUN
ftr-465	1884	5	assistant	assistant	NOUN
ftr-465	1884	6	secretary	secretary	NOUN
ftr-465	1884	7	(	(	PUNCT
ftr-465	1884	8	tax	tax	NOUN
ftr-465	1884	9	policy	policy	NOUN
ftr-465	1884	10	)	)	PUNCT
ftr-465	1884	11	.	.	PUNCT
ftr-465	1885	1	u.s	u.s	PROPN
ftr-465	1885	2	.	.	PROPN
ftr-465	1885	3	department	department	PROPN
ftr-465	1885	4	of	of	ADP
ftr-465	1885	5	the	the	DET
ftr-465	1885	6	treasury	treasury	NOUN
ftr-465	1885	7	)	)	PUNCT
ftr-465	1885	8	.	.	PUNCT
ftr-465	1886	1	also	also	ADV
ftr-465	1886	2	,	,	PUNCT
ftr-465	1886	3	internal	internal	ADJ
ftr-465	1886	4	revenue	revenue	NOUN
ftr-465	1886	5	commissioner	commissioner	NOUN
ftr-465	1886	6	gibbs	gibbs	PROPN
ftr-465	1886	7	said	say	VERB
ftr-465	1886	8	that	that	SCONJ
ftr-465	1886	9	the	the	DET
ftr-465	1886	10	irs	irs	PROPN
ftr-465	1886	11	could	could	AUX
ftr-465	1886	12	n't	not	PART
ftr-465	1886	13	determine	determine	VERB
ftr-465	1886	14	whether	whether	SCONJ
ftr-465	1886	15	competition	competition	NOUN
ftr-465	1886	16	was	be	AUX
ftr-465	1886	17	unfair	unfair	ADJ
ftr-465	1886	18	.	.	PUNCT
ftr-465	1887	1	see	see	VERB
ftr-465	1887	2	i	i	PRON
ftr-465	1887	3	d.	d.	PROPN
ftr-465	1887	4	at	at	ADP
ftr-465	1887	5	69	69	NUM
ftr-465	1887	6	(	(	PUNCT
ftr-465	1887	7	testimony	testimony	NOUN
ftr-465	1887	8	of	of	ADP
ftr-465	1887	9	lawrence	lawrence	PROPN
ftr-465	1887	10	b.	b.	PROPN
ftr-465	1887	11	gibbs	gibbs	PROPN
ftr-465	1887	12	,	,	PUNCT
ftr-465	1887	13	commissioner	commissioner	NOUN
ftr-465	1887	14	of	of	ADP
ftr-465	1887	15	internal	internal	ADJ
ftr-465	1887	16	revenue	revenue	NOUN
ftr-465	1887	17	)	)	PUNCT
ftr-465	1887	18	.	.	PUNCT
ftr-465	1888	1	320	320	NUM
ftr-465	1888	2	.	.	PUNCT
ftr-465	1889	1	i	i	PRON
ftr-465	1889	2	d.	d.	PROPN
ftr-465	1889	3	at	at	ADP
ftr-465	1889	4	105	105	NUM
ftr-465	1889	5	(	(	PUNCT
ftr-465	1889	6	statement	statement	NOUN
ftr-465	1889	7	of	of	ADP
ftr-465	1889	8	frank	frank	PROPN
ftr-465	1889	9	s.	s.	PROPN
ftr-465	1889	10	swain	swain	PROPN
ftr-465	1889	11	.	.	PUNCT
ftr-465	1890	1	chief	chief	ADJ
ftr-465	1890	2	counsel	counsel	NOUN
ftr-465	1890	3	for	for	ADP
ftr-465	1890	4	advocacy	advocacy	NOUN
ftr-465	1890	5	,	,	PUNCT
ftr-465	1890	6	u.s	u.s	PROPN
ftr-465	1890	7	.	.	PROPN
ftr-465	1890	8	small	small	PROPN
ftr-465	1890	9	business	business	PROPN
ftr-465	1890	10	administration	administration	PROPN
ftr-465	1890	11	)	)	PUNCT
ftr-465	1890	12	.	.	PUNCT
ftr-465	1891	1	19961	19961	NUM
ftr-465	1891	2	florida	florida	PROPN
ftr-465	1891	3	tax	tax	PROPN
ftr-465	1891	4	review	review	PROPN
ftr-465	1891	5	reform	reform	NOUN
ftr-465	1891	6	act	act	NOUN
ftr-465	1891	7	of	of	ADP
ftr-465	1891	8	1976	1976	NUM
ftr-465	1891	9	exempted	exempt	VERB
ftr-465	1891	10	specified	specify	VERB
ftr-465	1891	11	entertainment	entertainment	NOUN
ftr-465	1891	12	activities	activity	NOUN
ftr-465	1891	13	traditionally	traditionally	ADV
ftr-465	1891	14	conducted	conduct	VERB
ftr-465	1891	15	at	at	ADP
ftr-465	1891	16	agricultural	agricultural	ADJ
ftr-465	1891	17	affairs	affair	NOUN
ftr-465	1891	18	or	or	CCONJ
ftr-465	1891	19	educational	educational	ADJ
ftr-465	1891	20	expositions	exposition	NOUN
ftr-465	1891	21	,	,	PUNCT
ftr-465	1891	22	as	as	ADV
ftr-465	1891	23	well	well	ADV
ftr-465	1891	24	as	as	ADP
ftr-465	1891	25	activities	activity	NOUN
ftr-465	1891	26	traditionally	traditionally	ADV
ftr-465	1891	27	conducted	conduct	VERB
ftr-465	1891	28	at	at	ADP
ftr-465	1891	29	trade	trade	NOUN
ftr-465	1891	30	shows;32	shows;32	PROPN
ftr-465	1891	31	1978	1978	NUM
ftr-465	1891	32	legislation	legislation	NOUN
ftr-465	1891	33	exempted	exempt	VERB
ftr-465	1891	34	bingo	bingo	NOUN
ftr-465	1891	35	games	game	NOUN
ftr-465	1891	36	when	when	SCONJ
ftr-465	1891	37	such	such	ADJ
ftr-465	1891	38	games	game	NOUN
ftr-465	1891	39	were	be	AUX
ftr-465	1891	40	not	not	PART
ftr-465	1891	41	ordinarily	ordinarily	ADV
ftr-465	1891	42	conducted	conduct	VERB
ftr-465	1891	43	on	on	ADP
ftr-465	1891	44	a	a	DET
ftr-465	1891	45	commercial	commercial	ADJ
ftr-465	1891	46	basis;322	basis;322	PROPN
ftr-465	1891	47	and	and	CCONJ
ftr-465	1891	48	the	the	DET
ftr-465	1891	49	tax	tax	NOUN
ftr-465	1891	50	reform	reform	PROPN
ftr-465	1891	51	act	act	NOUN
ftr-465	1891	52	of	of	ADP
ftr-465	1891	53	1986	1986	NUM
ftr-465	1891	54	exempted	exempt	VERB
ftr-465	1891	55	activities	activity	NOUN
ftr-465	1891	56	relating	relate	VERB
ftr-465	1891	57	to	to	ADP
ftr-465	1891	58	distribution	distribution	NOUN
ftr-465	1891	59	of	of	ADP
ftr-465	1891	60	low	low	ADJ
ftr-465	1891	61	cost	cost	NOUN
ftr-465	1891	62	articles	article	NOUN
ftr-465	1891	63	incidental	incidental	ADJ
ftr-465	1891	64	to	to	ADP
ftr-465	1891	65	the	the	DET
ftr-465	1891	66	solicitation	solicitation	NOUN
ftr-465	1891	67	of	of	ADP
ftr-465	1891	68	charitable	charitable	ADJ
ftr-465	1891	69	contributions	contribution	NOUN
ftr-465	1891	70	,	,	PUNCT
ftr-465	1891	71	as	as	ADV
ftr-465	1891	72	well	well	ADV
ftr-465	1891	73	as	as	ADP
ftr-465	1891	74	the	the	DET
ftr-465	1891	75	exchange	exchange	NOUN
ftr-465	1891	76	or	or	CCONJ
ftr-465	1891	77	rental	rental	NOUN
ftr-465	1891	78	of	of	ADP
ftr-465	1891	79	mailing	mailing	NOUN
ftr-465	1891	80	lists	list	NOUN
ftr-465	1891	81	among	among	ADP
ftr-465	1891	82	charitable	charitable	ADJ
ftr-465	1891	83	organizations	organization	NOUN
ftr-465	1891	84	.	.	PUNCT
ftr-465	1892	1	3	3	NUM
ftr-465	1892	2	on	on	ADP
ftr-465	1892	3	the	the	DET
ftr-465	1892	4	other	other	ADJ
ftr-465	1892	5	hand	hand	NOUN
ftr-465	1892	6	,	,	PUNCT
ftr-465	1892	7	the	the	DET
ftr-465	1892	8	most	most	ADV
ftr-465	1892	9	important	important	ADJ
ftr-465	1892	10	amendment	amendment	NOUN
ftr-465	1892	11	to	to	ADP
ftr-465	1892	12	the	the	DET
ftr-465	1892	13	original	original	ADJ
ftr-465	1892	14	statute	statute	NOUN
ftr-465	1892	15	,	,	PUNCT
ftr-465	1892	16	the	the	DET
ftr-465	1892	17	tax	tax	NOUN
ftr-465	1892	18	reform	reform	NOUN
ftr-465	1892	19	act	act	NOUN
ftr-465	1892	20	of	of	ADP
ftr-465	1892	21	1969	1969	NUM
ftr-465	1892	22	,	,	PUNCT
ftr-465	1892	23	extended	extend	VERB
ftr-465	1892	24	the	the	DET
ftr-465	1892	25	tax	tax	NOUN
ftr-465	1892	26	on	on	ADP
ftr-465	1892	27	unrelated	unrelated	ADJ
ftr-465	1892	28	business	business	NOUN
ftr-465	1892	29	income	income	NOUN
ftr-465	1892	30	to	to	PART
ftr-465	1892	31	include	include	VERB
ftr-465	1892	32	all	all	DET
ftr-465	1892	33	exempt	exempt	ADJ
ftr-465	1892	34	organizations	organization	NOUN
ftr-465	1892	35	other	other	ADJ
ftr-465	1892	36	than	than	ADP
ftr-465	1892	37	united	united	PROPN
ftr-465	1892	38	states	states	PROPN
ftr-465	1892	39	instrumentalities	instrumentality	NOUN
ftr-465	1892	40	,	,	PUNCT
ftr-465	1892	41	324	324	NUM
ftr-465	1892	42	adopted	adopt	VERB
ftr-465	1892	43	the	the	DET
ftr-465	1892	44	fragmentation	fragmentation	NOUN
ftr-465	1892	45	rule	rule	NOUN
ftr-465	1892	46	allowing	allow	VERB
ftr-465	1892	47	each	each	DET
ftr-465	1892	48	component	component	NOUN
ftr-465	1892	49	of	of	ADP
ftr-465	1892	50	an	an	DET
ftr-465	1892	51	integrated	integrate	VERB
ftr-465	1892	52	business	business	NOUN
ftr-465	1892	53	to	to	PART
ftr-465	1892	54	be	be	AUX
ftr-465	1892	55	tested	test	VERB
ftr-465	1892	56	against	against	ADP
ftr-465	1892	57	the	the	DET
ftr-465	1892	58	relatedness	relatedness	NOUN
ftr-465	1892	59	standard	standard	NOUN
ftr-465	1892	60	,	,	PUNCT
ftr-465	1892	61	32	32	NUM
ftr-465	1892	62	expanded	expand	VERB
ftr-465	1892	63	the	the	DET
ftr-465	1892	64	scope	scope	NOUN
ftr-465	1892	65	of	of	ADP
ftr-465	1892	66	the	the	DET
ftr-465	1892	67	tax	tax	NOUN
ftr-465	1892	68	with	with	ADP
ftr-465	1892	69	respect	respect	NOUN
ftr-465	1892	70	to	to	ADP
ftr-465	1892	71	acquisitions	acquisition	NOUN
ftr-465	1892	72	financed	finance	VERB
ftr-465	1892	73	with	with	ADP
ftr-465	1892	74	debt,326	debt,326	NOUN
ftr-465	1892	75	extended	extend	VERB
ftr-465	1892	76	the	the	DET
ftr-465	1892	77	tax	tax	NOUN
ftr-465	1892	78	to	to	PART
ftr-465	1892	79	cover	cover	VERB
ftr-465	1892	80	income	income	NOUN
ftr-465	1892	81	received	receive	VERB
ftr-465	1892	82	from	from	ADP
ftr-465	1892	83	a	a	DET
ftr-465	1892	84	controlled	control	VERB
ftr-465	1892	85	corporation	corporation	NOUN
ftr-465	1892	86	327	327	NUM
ftr-465	1892	87	and	and	CCONJ
ftr-465	1892	88	narrowed	narrow	VERB
ftr-465	1892	89	the	the	DET
ftr-465	1892	90	exclusion	exclusion	NOUN
ftr-465	1892	91	of	of	ADP
ftr-465	1892	92	rents	rent	NOUN
ftr-465	1892	93	received	receive	VERB
ftr-465	1892	94	from	from	ADP
ftr-465	1892	95	the	the	DET
ftr-465	1892	96	lease	lease	NOUN
ftr-465	1892	97	of	of	ADP
ftr-465	1892	98	personal	personal	ADJ
ftr-465	1892	99	property	property	NOUN
ftr-465	1892	100	in	in	ADP
ftr-465	1892	101	combination	combination	NOUN
ftr-465	1892	102	with	with	ADP
ftr-465	1892	103	real	real	ADJ
ftr-465	1892	104	property.328	property.328	NOUN
ftr-465	1892	105	the	the	DET
ftr-465	1892	106	record	record	NOUN
ftr-465	1892	107	of	of	ADP
ftr-465	1892	108	statutory	statutory	ADJ
ftr-465	1892	109	amendments	amendment	NOUN
ftr-465	1892	110	taken	take	VERB
ftr-465	1892	111	in	in	ADP
ftr-465	1892	112	its	its	PRON
ftr-465	1892	113	entirety	entirety	NOUN
ftr-465	1892	114	does	do	AUX
ftr-465	1892	115	not	not	PART
ftr-465	1892	116	support	support	VERB
ftr-465	1892	117	the	the	DET
ftr-465	1892	118	generalization	generalization	NOUN
ftr-465	1892	119	that	that	SCONJ
ftr-465	1892	120	congress	congress	PROPN
ftr-465	1892	121	has	have	AUX
ftr-465	1892	122	been	be	AUX
ftr-465	1892	123	chipping	chip	VERB
ftr-465	1892	124	away	away	ADP
ftr-465	1892	125	at	at	ADP
ftr-465	1892	126	the	the	DET
ftr-465	1892	127	reach	reach	NOUN
ftr-465	1892	128	of	of	ADP
ftr-465	1892	129	the	the	DET
ftr-465	1892	130	tax	tax	NOUN
ftr-465	1892	131	on	on	ADP
ftr-465	1892	132	unrelated	unrelated	ADJ
ftr-465	1892	133	business	business	NOUN
ftr-465	1892	134	.	.	PUNCT
ftr-465	1893	1	frank	frank	PROPN
ftr-465	1893	2	swain	swain	PROPN
ftr-465	1893	3	,	,	PUNCT
ftr-465	1893	4	chief	chief	ADJ
ftr-465	1893	5	counsel	counsel	NOUN
ftr-465	1893	6	for	for	ADP
ftr-465	1893	7	advocacy	advocacy	NOUN
ftr-465	1893	8	,	,	PUNCT
ftr-465	1893	9	u.s	u.s	PROPN
ftr-465	1893	10	.	.	PROPN
ftr-465	1893	11	small	small	PROPN
ftr-465	1893	12	business	business	PROPN
ftr-465	1893	13	administration	administration	NOUN
ftr-465	1893	14	,	,	PUNCT
ftr-465	1893	15	additionally	additionally	ADV
ftr-465	1893	16	complained	complain	VERB
ftr-465	1893	17	that	that	SCONJ
ftr-465	1893	18	the	the	DET
ftr-465	1893	19	existing	exist	VERB
ftr-465	1893	20	"	"	PUNCT
ftr-465	1893	21	substantially	substantially	ADV
ftr-465	1893	22	related	relate	VERB
ftr-465	1893	23	"	"	PUNCT
ftr-465	1893	24	test	test	NOUN
ftr-465	1893	25	left	leave	VERB
ftr-465	1893	26	"	"	PUNCT
ftr-465	1893	27	the	the	DET
ftr-465	1893	28	boundaries	boundary	NOUN
ftr-465	1893	29	between	between	ADP
ftr-465	1893	30	related	related	ADJ
ftr-465	1893	31	and	and	CCONJ
ftr-465	1893	32	unrelated	unrelated	ADJ
ftr-465	1893	33	activities	activity	NOUN
ftr-465	1893	34	...	...	PUNCT
ftr-465	1893	35	so	so	ADV
ftr-465	1893	36	unclearly	unclearly	ADV
ftr-465	1893	37	drawn	draw	VERB
ftr-465	1893	38	that	that	SCONJ
ftr-465	1893	39	the	the	DET
ftr-465	1893	40	test	test	NOUN
ftr-465	1893	41	has	have	AUX
ftr-465	1893	42	proven	prove	VERB
ftr-465	1893	43	difficult	difficult	ADJ
ftr-465	1893	44	for	for	SCONJ
ftr-465	1893	45	the	the	DET
ftr-465	1893	46	service	service	NOUN
ftr-465	1893	47	to	to	PART
ftr-465	1893	48	administer	administer	VERB
ftr-465	1893	49	and	and	CCONJ
ftr-465	1893	50	enforce	enforce	VERB
ftr-465	1893	51	,	,	PUNCT
ftr-465	1893	52	"	"	PUNCT
ftr-465	1893	53	it	it	PRON
ftr-465	1893	54	has	have	AUX
ftr-465	1893	55	promoted	promote	VERB
ftr-465	1893	56	inconsistency	inconsistency	NOUN
ftr-465	1893	57	in	in	ADP
ftr-465	1893	58	its	its	PRON
ftr-465	1893	59	application	application	NOUN
ftr-465	1893	60	,	,	PUNCT
ftr-465	1893	61	and	and	CCONJ
ftr-465	1893	62	has	have	AUX
ftr-465	1893	63	allowed	allow	VERB
ftr-465	1893	64	"	"	PUNCT
ftr-465	1893	65	somewhat	somewhat	ADV
ftr-465	1893	66	related	related	ADJ
ftr-465	1893	67	"	"	PUNCT
ftr-465	1893	68	activities	activity	NOUN
ftr-465	1893	69	to	to	PART
ftr-465	1893	70	go	go	VERB
ftr-465	1893	71	untaxed.329	untaxed.329	PROPN
ftr-465	1893	72	mr	mr	PROPN
ftr-465	1893	73	.	.	PROPN
ftr-465	1893	74	swain	swain	PROPN
ftr-465	1893	75	,	,	PUNCT
ftr-465	1893	76	appearing	appear	VERB
ftr-465	1893	77	before	before	ADP
ftr-465	1893	78	the	the	DET
ftr-465	1893	79	subcommittee	subcommittee	NOUN
ftr-465	1893	80	on	on	ADP
ftr-465	1893	81	oversight	oversight	NOUN
ftr-465	1893	82	,	,	PUNCT
ftr-465	1893	83	pointed	point	VERB
ftr-465	1893	84	to	to	ADP
ftr-465	1893	85	hi	hi	ADJ
ftr-465	1893	86	-	-	PUNCT
ftr-465	1893	87	plains	plain	NOUN
ftr-465	1893	88	hospital	hospital	NOUN
ftr-465	1893	89	v.	v.	PROPN
ftr-465	1893	90	united	united	PROPN
ftr-465	1893	91	states	states	PROPN
ftr-465	1893	92	,	,	PUNCT
ftr-465	1893	93	330	330	NUM
ftr-465	1893	94	the	the	DET
ftr-465	1893	95	1985	1985	NUM
ftr-465	1893	96	fifth	fifth	ADJ
ftr-465	1893	97	circuit	circuit	NOUN
ftr-465	1893	98	decision	decision	NOUN
ftr-465	1893	99	,	,	PUNCT
ftr-465	1893	100	as	as	ADP
ftr-465	1893	101	an	an	DET
ftr-465	1893	102	example	example	NOUN
ftr-465	1893	103	of	of	ADP
ftr-465	1893	104	"	"	PUNCT
ftr-465	1893	105	[	[	PUNCT
ftr-465	1893	106	h]air	h]air	NOUN
ftr-465	1893	107	-	-	PUNCT
ftr-465	1893	108	splitting	split	VERB
ftr-465	1893	109	court	court	NOUN
ftr-465	1893	110	cases	case	NOUN
ftr-465	1893	111	illustrative	illustrative	ADJ
ftr-465	1893	112	of	of	ADP
ftr-465	1893	113	the	the	DET
ftr-465	1893	114	fact	fact	NOUN
ftr-465	1893	115	that	that	SCONJ
ftr-465	1893	116	'	'	PUNCT
ftr-465	1893	117	substantially	substantially	ADV
ftr-465	1893	118	321	321	NUM
ftr-465	1893	119	.	.	PUNCT
ftr-465	1894	1	see	see	VERB
ftr-465	1894	2	tax	tax	NOUN
ftr-465	1894	3	reform	reform	NOUN
ftr-465	1894	4	act	act	NOUN
ftr-465	1894	5	of	of	ADP
ftr-465	1894	6	1976	1976	NUM
ftr-465	1894	7	,	,	PUNCT
ftr-465	1894	8	pub	pub	NOUN
ftr-465	1894	9	.	.	PUNCT
ftr-465	1895	1	l.	l.	PROPN
ftr-465	1895	2	no	no	INTJ
ftr-465	1895	3	.	.	PROPN
ftr-465	1896	1	94	94	NUM
ftr-465	1896	2	-	-	SYM
ftr-465	1896	3	455	455	NUM
ftr-465	1896	4	,	,	PUNCT
ftr-465	1896	5	§	§	PROPN
ftr-465	1896	6	1305(a	1305(a	NOUN
ftr-465	1896	7	)	)	PUNCT
ftr-465	1896	8	,	,	PUNCT
ftr-465	1896	9	90	90	NUM
ftr-465	1896	10	stat	stat	NOUN
ftr-465	1896	11	.	.	PUNCT
ftr-465	1896	12	1716	1716	NUM
ftr-465	1896	13	(	(	PUNCT
ftr-465	1896	14	adding	add	VERB
ftr-465	1896	15	irc	irc	ADV
ftr-465	1896	16	§	§	PROPN
ftr-465	1896	17	513(d	513(d	PROPN
ftr-465	1896	18	)	)	PUNCT
ftr-465	1896	19	)	)	PUNCT
ftr-465	1896	20	.	.	PUNCT
ftr-465	1897	1	322	322	NUM
ftr-465	1897	2	.	.	PUNCT
ftr-465	1897	3	see	see	VERB
ftr-465	1897	4	pub	pub	NOUN
ftr-465	1897	5	.	.	PUNCT
ftr-465	1898	1	l.	l.	PROPN
ftr-465	1898	2	no	no	INTJ
ftr-465	1898	3	.	.	PROPN
ftr-465	1899	1	95	95	NUM
ftr-465	1899	2	-	-	SYM
ftr-465	1899	3	502	502	NUM
ftr-465	1899	4	,	,	PUNCT
ftr-465	1899	5	§	§	PROPN
ftr-465	1899	6	301(a	301(a	NUM
ftr-465	1899	7	)	)	PUNCT
ftr-465	1899	8	,	,	PUNCT
ftr-465	1899	9	92	92	NUM
ftr-465	1899	10	stat	stat	NOUN
ftr-465	1899	11	.	.	PUNCT
ftr-465	1900	1	1702	1702	NUM
ftr-465	1900	2	(	(	PUNCT
ftr-465	1900	3	adding	add	VERB
ftr-465	1900	4	irc	irc	ADV
ftr-465	1900	5	§	§	PROPN
ftr-465	1900	6	513(f	513(f	PROPN
ftr-465	1900	7	)	)	PUNCT
ftr-465	1900	8	)	)	PUNCT
ftr-465	1900	9	.	.	PUNCT
ftr-465	1901	1	323	323	NUM
ftr-465	1901	2	.	.	PUNCT
ftr-465	1901	3	see	see	VERB
ftr-465	1901	4	tax	tax	NOUN
ftr-465	1901	5	reform	reform	NOUN
ftr-465	1901	6	act	act	NOUN
ftr-465	1901	7	of	of	ADP
ftr-465	1901	8	1986	1986	NUM
ftr-465	1901	9	,	,	PUNCT
ftr-465	1901	10	pub	pub	NOUN
ftr-465	1901	11	.	.	PUNCT
ftr-465	1902	1	l.	l.	PROPN
ftr-465	1902	2	no	no	INTJ
ftr-465	1902	3	.	.	PROPN
ftr-465	1903	1	99	99	NUM
ftr-465	1903	2	-	-	SYM
ftr-465	1903	3	514	514	NUM
ftr-465	1903	4	,	,	PUNCT
ftr-465	1903	5	§	§	PROPN
ftr-465	1903	6	1601(a	1601(a	NUM
ftr-465	1903	7	)	)	PUNCT
ftr-465	1903	8	,	,	PUNCT
ftr-465	1903	9	100	100	NUM
ftr-465	1903	10	stat	stat	NOUN
ftr-465	1903	11	.	.	PUNCT
ftr-465	1904	1	2766	2766	NUM
ftr-465	1904	2	(	(	PUNCT
ftr-465	1904	3	adding	add	VERB
ftr-465	1904	4	irc	irc	ADP
ftr-465	1904	5	§	§	PROPN
ftr-465	1904	6	513(h	513(h	PROPN
ftr-465	1904	7	)	)	PUNCT
ftr-465	1904	8	)	)	PUNCT
ftr-465	1904	9	.	.	PUNCT
ftr-465	1905	1	324	324	X
ftr-465	1905	2	.	.	PUNCT
ftr-465	1906	1	see	see	VERB
ftr-465	1906	2	supra	supra	PROPN
ftr-465	1906	3	note	note	PROPN
ftr-465	1906	4	106	106	NUM
ftr-465	1906	5	.	.	PUNCT
ftr-465	1907	1	325	325	NUM
ftr-465	1907	2	.	.	PUNCT
ftr-465	1908	1	see	see	VERB
ftr-465	1908	2	irc	irc	PROPN
ftr-465	1908	3	§	§	PROPN
ftr-465	1908	4	513(c	513(c	PROPN
ftr-465	1908	5	)	)	PUNCT
ftr-465	1908	6	.	.	PUNCT
ftr-465	1909	1	326	326	NUM
ftr-465	1909	2	.	.	PUNCT
ftr-465	1910	1	see	see	VERB
ftr-465	1910	2	supra	supra	PROPN
ftr-465	1910	3	note	note	PROPN
ftr-465	1910	4	107	107	NUM
ftr-465	1910	5	;	;	PUNCT
ftr-465	1910	6	see	see	VERB
ftr-465	1910	7	also	also	ADV
ftr-465	1910	8	irc	irc	ADV
ftr-465	1910	9	§	§	PROPN
ftr-465	1910	10	514	514	NUM
ftr-465	1910	11	.	.	PUNCT
ftr-465	1910	12	327	327	NUM
ftr-465	1910	13	.	.	PUNCT
ftr-465	1911	1	see	see	VERB
ftr-465	1911	2	irc	irc	ADV
ftr-465	1911	3	§	§	PROPN
ftr-465	1911	4	512(b)(13	512(b)(13	NUM
ftr-465	1911	5	)	)	PUNCT
ftr-465	1911	6	.	.	PUNCT
ftr-465	1912	1	328	328	NUM
ftr-465	1912	2	.	.	PUNCT
ftr-465	1912	3	see	see	VERB
ftr-465	1912	4	irc	irc	PROPN
ftr-465	1912	5	§	§	PROPN
ftr-465	1912	6	512(b)(3	512(b)(3	NUM
ftr-465	1912	7	)	)	PUNCT
ftr-465	1912	8	.	.	PUNCT
ftr-465	1913	1	329	329	NUM
ftr-465	1913	2	.	.	PUNCT
ftr-465	1914	1	ubit	ubit	PROPN
ftr-465	1914	2	hearings	hearing	NOUN
ftr-465	1914	3	,	,	PUNCT
ftr-465	1914	4	supra	supra	PROPN
ftr-465	1914	5	note	note	NOUN
ftr-465	1914	6	78	78	NUM
ftr-465	1914	7	,	,	PUNCT
ftr-465	1914	8	at	at	ADP
ftr-465	1914	9	104	104	NUM
ftr-465	1914	10	(	(	PUNCT
ftr-465	1914	11	testimony	testimony	NOUN
ftr-465	1914	12	of	of	ADP
ftr-465	1914	13	frank	frank	PROPN
ftr-465	1914	14	s.	s.	PROPN
ftr-465	1914	15	swain	swain	PROPN
ftr-465	1914	16	,	,	PUNCT
ftr-465	1914	17	chief	chief	ADJ
ftr-465	1914	18	counsel	counsel	NOUN
ftr-465	1914	19	for	for	ADP
ftr-465	1914	20	advocacy	advocacy	NOUN
ftr-465	1914	21	,	,	PUNCT
ftr-465	1914	22	u.s	u.s	PROPN
ftr-465	1914	23	.	.	PROPN
ftr-465	1914	24	small	small	PROPN
ftr-465	1914	25	business	business	PROPN
ftr-465	1914	26	administration	administration	PROPN
ftr-465	1914	27	)	)	PUNCT
ftr-465	1914	28	.	.	PUNCT
ftr-465	1915	1	330	330	NUM
ftr-465	1915	2	.	.	X
ftr-465	1915	3	670	670	NUM
ftr-465	1915	4	f.2d	f.2d	SYM
ftr-465	1915	5	528	528	NUM
ftr-465	1915	6	(	(	PUNCT
ftr-465	1915	7	5th	5th	ADJ
ftr-465	1915	8	cir	cir	NOUN
ftr-465	1915	9	.	.	PROPN
ftr-465	1915	10	1982	1982	NUM
ftr-465	1915	11	)	)	PUNCT
ftr-465	1915	12	.	.	PUNCT
ftr-465	1916	1	[	[	X
ftr-465	1916	2	vol	vol	NOUN
ftr-465	1916	3	3:7	3:7	NUM
ftr-465	1916	4	unfair	unfair	ADJ
ftr-465	1916	5	business	business	NOUN
ftr-465	1916	6	competition	competition	NOUN
ftr-465	1916	7	related	relate	VERB
ftr-465	1916	8	'	'	PUNCT
ftr-465	1916	9	requires	require	VERB
ftr-465	1916	10	subjective	subjective	ADJ
ftr-465	1916	11	decisionmaking,"33	decisionmaking,"33	ADV
ftr-465	1916	12	'	'	PUNCT
ftr-465	1916	13	and	and	CCONJ
ftr-465	1916	14	,	,	PUNCT
ftr-465	1916	15	since	since	SCONJ
ftr-465	1916	16	hi	hi	ADJ
ftr-465	1916	17	-	-	PUNCT
ftr-465	1916	18	plains	plain	NOUN
ftr-465	1916	19	hospital	hospital	NOUN
ftr-465	1916	20	was	be	AUX
ftr-465	1916	21	one	one	NUM
ftr-465	1916	22	of	of	ADP
ftr-465	1916	23	several	several	ADJ
ftr-465	1916	24	decisions	decision	NOUN
ftr-465	1916	25	holding	hold	VERB
ftr-465	1916	26	for	for	ADP
ftr-465	1916	27	the	the	DET
ftr-465	1916	28	taxpayer	taxpayer	NOUN
ftr-465	1916	29	on	on	ADP
ftr-465	1916	30	the	the	DET
ftr-465	1916	31	issue	issue	NOUN
ftr-465	1916	32	,	,	PUNCT
ftr-465	1916	33	presumably	presumably	ADV
ftr-465	1916	34	illustrative	illustrative	ADJ
ftr-465	1916	35	of	of	ADP
ftr-465	1916	36	the	the	DET
ftr-465	1916	37	fact	fact	NOUN
ftr-465	1916	38	that	that	SCONJ
ftr-465	1916	39	some	some	DET
ftr-465	1916	40	courts	court	NOUN
ftr-465	1916	41	are	be	AUX
ftr-465	1916	42	willing	willing	ADJ
ftr-465	1916	43	to	to	PART
ftr-465	1916	44	apply	apply	VERB
ftr-465	1916	45	the	the	DET
ftr-465	1916	46	standard	standard	NOUN
ftr-465	1916	47	loosely	loosely	ADV
ftr-465	1916	48	in	in	ADP
ftr-465	1916	49	favor	favor	NOUN
ftr-465	1916	50	of	of	ADP
ftr-465	1916	51	the	the	DET
ftr-465	1916	52	charitable	charitable	ADJ
ftr-465	1916	53	organization.3	organization.3	NOUN
ftr-465	1916	54	2	2	NUM
ftr-465	1916	55	in	in	ADP
ftr-465	1916	56	his	his	PRON
ftr-465	1916	57	testimony	testimony	NOUN
ftr-465	1916	58	before	before	ADP
ftr-465	1916	59	the	the	DET
ftr-465	1916	60	subcommittee	subcommittee	NOUN
ftr-465	1916	61	,	,	PUNCT
ftr-465	1916	62	the	the	DET
ftr-465	1916	63	commissioner	commissioner	NOUN
ftr-465	1916	64	of	of	ADP
ftr-465	1916	65	the	the	DET
ftr-465	1916	66	internal	internal	ADJ
ftr-465	1916	67	revenue	revenue	NOUN
ftr-465	1916	68	service	service	NOUN
ftr-465	1916	69	,	,	PUNCT
ftr-465	1916	70	laurence	laurence	PROPN
ftr-465	1916	71	gibbs	gibbs	PROPN
ftr-465	1916	72	,	,	PUNCT
ftr-465	1916	73	offered	offer	VERB
ftr-465	1916	74	further	further	ADJ
ftr-465	1916	75	illustration	illustration	NOUN
ftr-465	1916	76	of	of	ADP
ftr-465	1916	77	the	the	DET
ftr-465	1916	78	difficulty	difficulty	NOUN
ftr-465	1916	79	in	in	ADP
ftr-465	1916	80	enforcing	enforce	VERB
ftr-465	1916	81	the	the	DET
ftr-465	1916	82	"	"	PUNCT
ftr-465	1916	83	substantially	substantially	ADV
ftr-465	1916	84	related	relate	VERB
ftr-465	1916	85	"	"	PUNCT
ftr-465	1916	86	standard	standard	NOUN
ftr-465	1916	87	due	due	ADP
ftr-465	1916	88	to	to	ADP
ftr-465	1916	89	its	its	PRON
ftr-465	1916	90	facts	fact	NOUN
ftr-465	1916	91	-	-	PUNCT
ftr-465	1916	92	andcircumstance	andcircumstance	NOUN
ftr-465	1916	93	nature	nature	NOUN
ftr-465	1916	94	by	by	ADP
ftr-465	1916	95	comparing	compare	VERB
ftr-465	1916	96	one	one	NUM
ftr-465	1916	97	irs	irs	PROPN
ftr-465	1916	98	ruling	ruling	NOUN
ftr-465	1916	99	holding	hold	VERB
ftr-465	1916	100	the	the	DET
ftr-465	1916	101	sale	sale	NOUN
ftr-465	1916	102	of	of	ADP
ftr-465	1916	103	a	a	DET
ftr-465	1916	104	teddy	teddy	PROPN
ftr-465	1916	105	bear	bear	VERB
ftr-465	1916	106	to	to	PART
ftr-465	1916	107	be	be	AUX
ftr-465	1916	108	a	a	DET
ftr-465	1916	109	substantially	substantially	ADV
ftr-465	1916	110	related	relate	VERB
ftr-465	1916	111	activity	activity	NOUN
ftr-465	1916	112	"	"	PUNCT
ftr-465	1916	113	where	where	SCONJ
ftr-465	1916	114	it	it	PRON
ftr-465	1916	115	was	be	AUX
ftr-465	1916	116	identified	identify	VERB
ftr-465	1916	117	as	as	ADP
ftr-465	1916	118	a	a	DET
ftr-465	1916	119	model	model	NOUN
ftr-465	1916	120	of	of	ADP
ftr-465	1916	121	the	the	DET
ftr-465	1916	122	stuffed	stuff	VERB
ftr-465	1916	123	toy	toy	NOUN
ftr-465	1916	124	named	name	VERB
ftr-465	1916	125	after	after	ADP
ftr-465	1916	126	theodore	theodore	PROPN
ftr-465	1916	127	roosevelt	roosevelt	PROPN
ftr-465	1916	128	,	,	PUNCT
ftr-465	1916	129	and	and	CCONJ
ftr-465	1916	130	because	because	SCONJ
ftr-465	1916	131	it	it	PRON
ftr-465	1916	132	introduced	introduce	VERB
ftr-465	1916	133	children	child	NOUN
ftr-465	1916	134	to	to	ADP
ftr-465	1916	135	american	american	ADJ
ftr-465	1916	136	history	history	NOUN
ftr-465	1916	137	and	and	CCONJ
ftr-465	1916	138	president	president	PROPN
ftr-465	1916	139	roosevelt	roosevelt	PROPN
ftr-465	1916	140	,	,	PUNCT
ftr-465	1916	141	"	"	PUNCT
ftr-465	1916	142	'	'	NUM
ftr-465	1916	143	333	333	NUM
ftr-465	1916	144	with	with	ADP
ftr-465	1916	145	another	another	DET
ftr-465	1916	146	ruling	ruling	NOUN
ftr-465	1916	147	in	in	ADP
ftr-465	1916	148	which	which	PRON
ftr-465	1916	149	the	the	DET
ftr-465	1916	150	sale	sale	NOUN
ftr-465	1916	151	of	of	ADP
ftr-465	1916	152	blazer	blazer	NOUN
ftr-465	1916	153	buttons	button	NOUN
ftr-465	1916	154	adapted	adapt	VERB
ftr-465	1916	155	from	from	ADP
ftr-465	1916	156	a	a	DET
ftr-465	1916	157	medal	medal	ADJ
ftr-465	1916	158	commemorating	commemorate	VERB
ftr-465	1916	159	george	george	PROPN
ftr-465	1916	160	washington	washington	PROPN
ftr-465	1916	161	's	's	PART
ftr-465	1916	162	first	first	ADJ
ftr-465	1916	163	inauguration	inauguration	NOUN
ftr-465	1916	164	was	be	AUX
ftr-465	1916	165	held	hold	VERB
ftr-465	1916	166	to	to	PART
ftr-465	1916	167	be	be	AUX
ftr-465	1916	168	an	an	DET
ftr-465	1916	169	unrelated	unrelated	ADJ
ftr-465	1916	170	activity	activity	NOUN
ftr-465	1916	171	because	because	SCONJ
ftr-465	1916	172	of	of	ADP
ftr-465	1916	173	the	the	DET
ftr-465	1916	174	utilitarian	utilitarian	ADJ
ftr-465	1916	175	purpose	purpose	NOUN
ftr-465	1916	176	of	of	ADP
ftr-465	1916	177	the	the	DET
ftr-465	1916	178	buttons	button	NOUN
ftr-465	1916	179	...	...	PUNCT
ftr-465	1917	1	[	[	X
ftr-465	1917	2	but	but	CCONJ
ftr-465	1917	3	]	]	X
ftr-465	1917	4	if	if	SCONJ
ftr-465	1917	5	the	the	DET
ftr-465	1917	6	blazer	blazer	NOUN
ftr-465	1917	7	buttons	button	NOUN
ftr-465	1917	8	were	be	AUX
ftr-465	1917	9	sold	sell	VERB
ftr-465	1917	10	with	with	ADP
ftr-465	1917	11	descriptive	descriptive	ADJ
ftr-465	1917	12	literature	literature	NOUN
ftr-465	1917	13	explaining	explain	VERB
ftr-465	1917	14	their	their	PRON
ftr-465	1917	15	connection	connection	NOUN
ftr-465	1917	16	with	with	ADP
ftr-465	1917	17	the	the	DET
ftr-465	1917	18	original	original	ADJ
ftr-465	1917	19	medal	medal	NOUN
ftr-465	1917	20	,	,	PUNCT
ftr-465	1917	21	the	the	DET
ftr-465	1917	22	sales	sale	NOUN
ftr-465	1917	23	might	might	AUX
ftr-465	1917	24	then	then	ADV
ftr-465	1917	25	be	be	AUX
ftr-465	1917	26	considered	consider	VERB
ftr-465	1917	27	related	related	ADJ
ftr-465	1917	28	activity	activity	NOUN
ftr-465	1917	29	.	.	PUNCT
ftr-465	1918	1	3	3	NUM
ftr-465	1918	2	the	the	DET
ftr-465	1918	3	two	two	NUM
ftr-465	1918	4	rulings	ruling	NOUN
ftr-465	1918	5	can	can	AUX
ftr-465	1918	6	better	well	ADV
ftr-465	1918	7	serve	serve	VERB
ftr-465	1918	8	to	to	PART
ftr-465	1918	9	illustrate	illustrate	VERB
ftr-465	1918	10	just	just	ADV
ftr-465	1918	11	how	how	SCONJ
ftr-465	1918	12	minuscule	minuscule	ADJ
ftr-465	1918	13	the	the	DET
ftr-465	1918	14	focus	focus	NOUN
ftr-465	1918	15	of	of	ADP
ftr-465	1918	16	the	the	DET
ftr-465	1918	17	irs	irs	PROPN
ftr-465	1918	18	had	have	AUX
ftr-465	1918	19	become	become	VERB
ftr-465	1918	20	in	in	ADP
ftr-465	1918	21	its	its	PRON
ftr-465	1918	22	efforts	effort	NOUN
ftr-465	1918	23	to	to	PART
ftr-465	1918	24	enforce	enforce	VERB
ftr-465	1918	25	a	a	DET
ftr-465	1918	26	statute	statute	NOUN
ftr-465	1918	27	adopted	adopt	VERB
ftr-465	1918	28	in	in	ADP
ftr-465	1918	29	reaction	reaction	NOUN
ftr-465	1918	30	to	to	PART
ftr-465	1918	31	fear	fear	VERB
ftr-465	1918	32	that	that	SCONJ
ftr-465	1918	33	major	major	ADJ
ftr-465	1918	34	ventures	venture	NOUN
ftr-465	1918	35	owned	own	VERB
ftr-465	1918	36	by	by	ADP
ftr-465	1918	37	tax	tax	NOUN
ftr-465	1918	38	-	-	PUNCT
ftr-465	1918	39	exempt	exempt	ADJ
ftr-465	1918	40	organizations	organization	NOUN
ftr-465	1918	41	were	be	AUX
ftr-465	1918	42	threatening	threaten	VERB
ftr-465	1918	43	to	to	PART
ftr-465	1918	44	drive	drive	VERB
ftr-465	1918	45	all	all	DET
ftr-465	1918	46	their	their	PRON
ftr-465	1918	47	taxable	taxable	ADJ
ftr-465	1918	48	competition	competition	NOUN
ftr-465	1918	49	out	out	ADP
ftr-465	1918	50	of	of	ADP
ftr-465	1918	51	business	business	NOUN
ftr-465	1918	52	.	.	PUNCT
ftr-465	1919	1	335	335	NUM
ftr-465	1920	1	unfortunately	unfortunately	ADV
ftr-465	1920	2	,	,	PUNCT
ftr-465	1920	3	subjective	subjective	ADJ
ftr-465	1920	4	decisionmaking	decisionmaking	NOUN
ftr-465	1920	5	appears	appear	VERB
ftr-465	1920	6	to	to	PART
ftr-465	1920	7	be	be	AUX
ftr-465	1920	8	endemic	endemic	ADJ
ftr-465	1920	9	to	to	ADP
ftr-465	1920	10	the	the	DET
ftr-465	1920	11	application	application	NOUN
ftr-465	1920	12	of	of	ADP
ftr-465	1920	13	a	a	DET
ftr-465	1920	14	legal	legal	ADJ
ftr-465	1920	15	standard	standard	NOUN
ftr-465	1920	16	,	,	PUNCT
ftr-465	1920	17	such	such	ADJ
ftr-465	1920	18	as	as	ADP
ftr-465	1920	19	"	"	PUNCT
ftr-465	1920	20	substantially	substantially	ADV
ftr-465	1920	21	related	relate	VERB
ftr-465	1920	22	"	"	PUNCT
ftr-465	1920	23	,	,	PUNCT
ftr-465	1920	24	to	to	ADP
ftr-465	1920	25	facts	fact	NOUN
ftr-465	1920	26	and	and	CCONJ
ftr-465	1920	27	circumstances	circumstance	NOUN
ftr-465	1920	28	.	.	PUNCT
ftr-465	1921	1	the	the	DET
ftr-465	1921	2	treasury	treasury	PROPN
ftr-465	1921	3	department	department	PROPN
ftr-465	1921	4	for	for	ADP
ftr-465	1921	5	its	its	PRON
ftr-465	1921	6	part	part	NOUN
ftr-465	1921	7	has	have	AUX
ftr-465	1921	8	attempted	attempt	VERB
ftr-465	1921	9	to	to	PART
ftr-465	1921	10	offer	offer	VERB
ftr-465	1921	11	guidance	guidance	NOUN
ftr-465	1921	12	as	as	ADP
ftr-465	1921	13	to	to	ADP
ftr-465	1921	14	the	the	DET
ftr-465	1921	15	meaning	meaning	NOUN
ftr-465	1921	16	of	of	ADP
ftr-465	1921	17	"	"	PUNCT
ftr-465	1921	18	substantially	substantially	ADV
ftr-465	1921	19	related	relate	VERB
ftr-465	1921	20	"	"	PUNCT
ftr-465	1921	21	by	by	ADP
ftr-465	1921	22	including	include	VERB
ftr-465	1921	23	numerous	numerous	ADJ
ftr-465	1921	24	examples	example	NOUN
ftr-465	1921	25	in	in	ADP
ftr-465	1921	26	the	the	DET
ftr-465	1921	27	1967	1967	NUM
ftr-465	1921	28	regulations	regulation	NOUN
ftr-465	1921	29	illustrating	illustrate	VERB
ftr-465	1921	30	when	when	SCONJ
ftr-465	1921	31	and	and	CCONJ
ftr-465	1921	32	when	when	SCONJ
ftr-465	1921	33	not	not	PART
ftr-465	1921	34	,	,	PUNCT
ftr-465	1921	35	in	in	ADP
ftr-465	1921	36	its	its	PRON
ftr-465	1921	37	view	view	NOUN
ftr-465	1921	38	,	,	PUNCT
ftr-465	1921	39	an	an	DET
ftr-465	1921	40	activity	activity	NOUN
ftr-465	1921	41	contributes	contribute	VERB
ftr-465	1921	42	importantly	importantly	ADV
ftr-465	1921	43	to	to	ADP
ftr-465	1921	44	the	the	DET
ftr-465	1921	45	accomplishment	accomplishment	NOUN
ftr-465	1921	46	of	of	ADP
ftr-465	1921	47	the	the	DET
ftr-465	1921	48	organiza331	organiza331	PROPN
ftr-465	1921	49	.	.	PUNCT
ftr-465	1922	1	ubit	ubit	PROPN
ftr-465	1922	2	hearings	hearing	NOUN
ftr-465	1922	3	,	,	PUNCT
ftr-465	1922	4	supra	supra	PROPN
ftr-465	1922	5	note	note	NOUN
ftr-465	1922	6	78	78	NUM
ftr-465	1922	7	,	,	PUNCT
ftr-465	1922	8	at	at	ADP
ftr-465	1922	9	104	104	NUM
ftr-465	1922	10	(	(	PUNCT
ftr-465	1922	11	testimony	testimony	NOUN
ftr-465	1922	12	of	of	ADP
ftr-465	1922	13	frank	frank	PROPN
ftr-465	1922	14	s.	s.	PROPN
ftr-465	1922	15	swain	swain	PROPN
ftr-465	1922	16	,	,	PUNCT
ftr-465	1922	17	chief	chief	ADJ
ftr-465	1922	18	counsel	counsel	NOUN
ftr-465	1922	19	for	for	ADP
ftr-465	1922	20	advocacy	advocacy	NOUN
ftr-465	1922	21	,	,	PUNCT
ftr-465	1922	22	u.s	u.s	PROPN
ftr-465	1922	23	.	.	PROPN
ftr-465	1922	24	small	small	PROPN
ftr-465	1922	25	business	business	PROPN
ftr-465	1922	26	administration	administration	PROPN
ftr-465	1922	27	)	)	PUNCT
ftr-465	1922	28	(	(	PUNCT
ftr-465	1922	29	footnote	footnote	VERB
ftr-465	1922	30	omitted	omit	VERB
ftr-465	1922	31	)	)	PUNCT
ftr-465	1922	32	.	.	PUNCT
ftr-465	1923	1	332	332	X
ftr-465	1923	2	.	.	PUNCT
ftr-465	1924	1	see	see	VERB
ftr-465	1924	2	i	i	PRON
ftr-465	1924	3	d.	d.	PROPN
ftr-465	1924	4	(	(	PUNCT
ftr-465	1924	5	noting	note	VERB
ftr-465	1924	6	the	the	DET
ftr-465	1924	7	decision	decision	NOUN
ftr-465	1924	8	in	in	ADP
ftr-465	1924	9	hi	hi	ADJ
ftr-465	1924	10	-	-	NOUN
ftr-465	1924	11	plains	plain	NOUN
ftr-465	1924	12	hospitao	hospitao	NOUN
ftr-465	1924	13	;	;	PUNCT
ftr-465	1924	14	see	see	AUX
ftr-465	1924	15	also	also	ADV
ftr-465	1924	16	ubit	ubit	VERB
ftr-465	1924	17	hearings	hearing	NOUN
ftr-465	1924	18	,	,	PUNCT
ftr-465	1924	19	supra	supra	PROPN
ftr-465	1924	20	note	note	NOUN
ftr-465	1924	21	78	78	NUM
ftr-465	1924	22	,	,	PUNCT
ftr-465	1924	23	at	at	ADP
ftr-465	1924	24	38	38	NUM
ftr-465	1924	25	(	(	PUNCT
ftr-465	1924	26	statement	statement	NOUN
ftr-465	1924	27	of	of	ADP
ftr-465	1924	28	0	0	NUM
ftr-465	1924	29	.	.	PUNCT
ftr-465	1925	1	donaldson	donaldson	PROPN
ftr-465	1925	2	chapoton	chapoton	PROPN
ftr-465	1925	3	,	,	PUNCT
ftr-465	1925	4	deputy	deputy	NOUN
ftr-465	1925	5	assistant	assistant	NOUN
ftr-465	1925	6	secretary	secretary	NOUN
ftr-465	1925	7	(	(	PUNCT
ftr-465	1925	8	tax	tax	NOUN
ftr-465	1925	9	policy	policy	NOUN
ftr-465	1925	10	)	)	PUNCT
ftr-465	1925	11	,	,	PUNCT
ftr-465	1925	12	u.s	u.s	PROPN
ftr-465	1925	13	.	.	PROPN
ftr-465	1925	14	department	department	PROPN
ftr-465	1925	15	of	of	ADP
ftr-465	1925	16	the	the	DET
ftr-465	1925	17	treasury	treasury	NOUN
ftr-465	1925	18	)	)	PUNCT
ftr-465	1925	19	(	(	PUNCT
ftr-465	1925	20	"	"	PUNCT
ftr-465	1925	21	ithere	ithere	ADV
ftr-465	1925	22	are	be	AUX
ftr-465	1925	23	indications	indication	NOUN
ftr-465	1925	24	[	[	X
ftr-465	1925	25	that	that	SCONJ
ftr-465	1925	26	the	the	DET
ftr-465	1925	27	standard	standard	NOUN
ftr-465	1925	28	]	]	PUNCT
ftr-465	1925	29	has	have	AUX
ftr-465	1925	30	been	be	AUX
ftr-465	1925	31	applied	apply	VERB
ftr-465	1925	32	in	in	ADP
ftr-465	1925	33	an	an	DET
ftr-465	1925	34	overly	overly	ADV
ftr-465	1925	35	generous	generous	ADJ
ftr-465	1925	36	manner	manner	NOUN
ftr-465	1925	37	.	.	PUNCT
ftr-465	1925	38	"	"	PUNCT
ftr-465	1925	39	)	)	PUNCT
ftr-465	1925	40	.	.	PUNCT
ftr-465	1926	1	333	333	NUM
ftr-465	1926	2	.	.	PUNCT
ftr-465	1927	1	i	i	PRON
ftr-465	1927	2	d.	d.	PROPN
ftr-465	1927	3	at	at	ADP
ftr-465	1927	4	67	67	NUM
ftr-465	1927	5	-	-	SYM
ftr-465	1927	6	68	68	NUM
ftr-465	1927	7	(	(	PUNCT
ftr-465	1927	8	testimony	testimony	NOUN
ftr-465	1927	9	of	of	ADP
ftr-465	1927	10	lawrence	lawrence	PROPN
ftr-465	1927	11	b.	b.	PROPN
ftr-465	1927	12	gibbs	gibbs	PROPN
ftr-465	1927	13	,	,	PUNCT
ftr-465	1927	14	commissioner	commissioner	NOUN
ftr-465	1927	15	of	of	ADP
ftr-465	1927	16	internal	internal	ADJ
ftr-465	1927	17	revenue	revenue	NOUN
ftr-465	1927	18	)	)	PUNCT
ftr-465	1927	19	.	.	PUNCT
ftr-465	1928	1	334	334	NUM
ftr-465	1928	2	.	.	PUNCT
ftr-465	1929	1	i	i	PRON
ftr-465	1929	2	d.	d.	PROPN
ftr-465	1929	3	at	at	ADP
ftr-465	1929	4	68	68	NUM
ftr-465	1929	5	.	.	PUNCT
ftr-465	1929	6	335	335	NUM
ftr-465	1929	7	.	.	PUNCT
ftr-465	1930	1	see	see	AUX
ftr-465	1930	2	also	also	ADV
ftr-465	1930	3	rev	rev	VERB
ftr-465	1930	4	.	.	PUNCT
ftr-465	1931	1	rul	rul	NOUN
ftr-465	1931	2	.	.	PUNCT
ftr-465	1932	1	73	73	NUM
ftr-465	1932	2	-	-	SYM
ftr-465	1932	3	105	105	NUM
ftr-465	1932	4	,	,	PUNCT
ftr-465	1932	5	1973	1973	NUM
ftr-465	1932	6	-	-	SYM
ftr-465	1932	7	1	1	NUM
ftr-465	1932	8	c.b	c.b	PROPN
ftr-465	1932	9	.	.	PROPN
ftr-465	1932	10	264	264	NUM
ftr-465	1932	11	(	(	PUNCT
ftr-465	1932	12	holding	hold	VERB
ftr-465	1932	13	that	that	SCONJ
ftr-465	1932	14	sales	sale	NOUN
ftr-465	1932	15	in	in	ADP
ftr-465	1932	16	a	a	DET
ftr-465	1932	17	museum	museum	NOUN
ftr-465	1932	18	shop	shop	NOUN
ftr-465	1932	19	of	of	ADP
ftr-465	1932	20	souvenirs	souvenir	NOUN
ftr-465	1932	21	related	relate	VERB
ftr-465	1932	22	to	to	ADP
ftr-465	1932	23	the	the	DET
ftr-465	1932	24	city	city	NOUN
ftr-465	1932	25	in	in	ADP
ftr-465	1932	26	which	which	PRON
ftr-465	1932	27	the	the	DET
ftr-465	1932	28	museum	museum	NOUN
ftr-465	1932	29	is	be	AUX
ftr-465	1932	30	located	locate	VERB
ftr-465	1932	31	constitute	constitute	VERB
ftr-465	1932	32	an	an	DET
ftr-465	1932	33	unrelated	unrelated	ADJ
ftr-465	1932	34	activity	activity	NOUN
ftr-465	1932	35	)	)	PUNCT
ftr-465	1932	36	.	.	PUNCT
ftr-465	1933	1	19961	19961	NUM
ftr-465	1933	2	florida	florida	PROPN
ftr-465	1933	3	tax	tax	NOUN
ftr-465	1933	4	review	review	NOUN
ftr-465	1933	5	tion	tion	NOUN
ftr-465	1933	6	's	's	PART
ftr-465	1933	7	exempt	exempt	ADJ
ftr-465	1933	8	purpose.336	purpose.336	NOUN
ftr-465	1933	9	any	any	DET
ftr-465	1933	10	inference	inference	NOUN
ftr-465	1933	11	that	that	PRON
ftr-465	1933	12	the	the	DET
ftr-465	1933	13	courts	court	NOUN
ftr-465	1933	14	have	have	AUX
ftr-465	1933	15	interpreted	interpret	VERB
ftr-465	1933	16	the	the	DET
ftr-465	1933	17	"	"	PUNCT
ftr-465	1933	18	substantially	substantially	ADV
ftr-465	1933	19	related	relate	VERB
ftr-465	1933	20	"	"	PUNCT
ftr-465	1933	21	test	test	NOUN
ftr-465	1933	22	liberally	liberally	ADV
ftr-465	1933	23	in	in	ADP
ftr-465	1933	24	favor	favor	NOUN
ftr-465	1933	25	of	of	ADP
ftr-465	1933	26	exempt	exempt	ADJ
ftr-465	1933	27	organizations	organization	NOUN
ftr-465	1933	28	is	be	AUX
ftr-465	1933	29	controverted	controvert	VERB
ftr-465	1933	30	by	by	ADP
ftr-465	1933	31	the	the	DET
ftr-465	1933	32	government	government	NOUN
ftr-465	1933	33	's	's	PART
ftr-465	1933	34	victories	victory	NOUN
ftr-465	1933	35	with	with	ADP
ftr-465	1933	36	respect	respect	NOUN
ftr-465	1933	37	to	to	ADP
ftr-465	1933	38	this	this	DET
ftr-465	1933	39	issue	issue	NOUN
ftr-465	1933	40	in	in	ADP
ftr-465	1933	41	the	the	DET
ftr-465	1933	42	supreme	supreme	PROPN
ftr-465	1933	43	court,337	court,337	PROPN
ftr-465	1933	44	in	in	ADP
ftr-465	1933	45	the	the	DET
ftr-465	1933	46	fourth,33	fourth,33	NOUN
ftr-465	1933	47	fifth,339	fifth,339	NOUN
ftr-465	1933	48	seventh	seventh	ADJ
ftr-465	1933	49	(	(	PUNCT
ftr-465	1933	50	twice	twice	ADV
ftr-465	1933	51	)	)	PUNCT
ftr-465	1933	52	,	,	PUNCT
ftr-465	1933	53	"	"	PUNCT
ftr-465	1933	54	°	°	NUM
ftr-465	1933	55	eleventh,34	eleventh,34	NOUN
ftr-465	1933	56	'	'	PART
ftr-465	1933	57	federal3	federal3	NOUN
ftr-465	1933	58	2	2	NUM
ftr-465	1933	59	and	and	CCONJ
ftr-465	1933	60	district	district	NOUN
ftr-465	1933	61	of	of	ADP
ftr-465	1933	62	columbia	columbia	PROPN
ftr-465	1933	63	circuits	circuit	NOUN
ftr-465	1933	64	,	,	PUNCT
ftr-465	1933	65	'	'	PUNCT
ftr-465	1933	66	3	3	NUM
ftr-465	1933	67	several	several	ADJ
ftr-465	1933	68	times	time	NOUN
ftr-465	1933	69	in	in	ADP
ftr-465	1933	70	the	the	DET
ftr-465	1933	71	claims	claim	NOUN
ftr-465	1933	72	court	court	NOUN
ftr-465	1933	73	,	,	PUNCT
ftr-465	1933	74	'	'	PUNCT
ftr-465	1933	75	and	and	CCONJ
ftr-465	1933	76	numerous	numerous	ADJ
ftr-465	1933	77	times	time	NOUN
ftr-465	1933	78	in	in	ADP
ftr-465	1933	79	the	the	DET
ftr-465	1933	80	tax	tax	NOUN
ftr-465	1933	81	courty5	courty5	PROPN
ftr-465	1933	82	b.	b.	PROPN
ftr-465	1933	83	compliance	compliance	NOUN
ftr-465	1933	84	and	and	CCONJ
ftr-465	1933	85	beyond	beyond	ADP
ftr-465	1933	86	apart	apart	ADV
ftr-465	1933	87	from	from	ADP
ftr-465	1933	88	their	their	PRON
ftr-465	1933	89	differences	difference	NOUN
ftr-465	1933	90	with	with	ADP
ftr-465	1933	91	respect	respect	NOUN
ftr-465	1933	92	to	to	ADP
ftr-465	1933	93	the	the	DET
ftr-465	1933	94	appropriateness	appropriateness	NOUN
ftr-465	1933	95	of	of	ADP
ftr-465	1933	96	the	the	DET
ftr-465	1933	97	"	"	PUNCT
ftr-465	1933	98	substantially	substantially	ADV
ftr-465	1933	99	related	relate	VERB
ftr-465	1933	100	"	"	PUNCT
ftr-465	1933	101	standard	standard	NOUN
ftr-465	1933	102	as	as	ADP
ftr-465	1933	103	an	an	DET
ftr-465	1933	104	expression	expression	NOUN
ftr-465	1933	105	of	of	ADP
ftr-465	1933	106	tax	tax	NOUN
ftr-465	1933	107	policy	policy	NOUN
ftr-465	1933	108	or	or	CCONJ
ftr-465	1933	109	as	as	ADP
ftr-465	1933	110	a	a	DET
ftr-465	1933	111	guide	guide	NOUN
ftr-465	1933	112	to	to	ADP
ftr-465	1933	113	enforcement	enforcement	NOUN
ftr-465	1933	114	of	of	ADP
ftr-465	1933	115	that	that	DET
ftr-465	1933	116	policy	policy	NOUN
ftr-465	1933	117	,	,	PUNCT
ftr-465	1933	118	all	all	DET
ftr-465	1933	119	witnesses	witness	NOUN
ftr-465	1933	120	before	before	SCONJ
ftr-465	1933	121	the	the	DET
ftr-465	1933	122	subcommittee	subcommittee	NOUN
ftr-465	1933	123	agreed	agree	VERB
ftr-465	1933	124	that	that	SCONJ
ftr-465	1933	125	what	what	PRON
ftr-465	1933	126	was	be	AUX
ftr-465	1933	127	needed	need	VERB
ftr-465	1933	128	was	be	AUX
ftr-465	1933	129	more	more	ADV
ftr-465	1933	130	detailed	detailed	ADJ
ftr-465	1933	131	reporting	reporting	NOUN
ftr-465	1933	132	requirements	requirement	NOUN
ftr-465	1933	133	by	by	ADP
ftr-465	1933	134	taxexempt	taxexempt	ADJ
ftr-465	1933	135	organizations	organization	NOUN
ftr-465	1933	136	in	in	ADP
ftr-465	1933	137	order	order	NOUN
ftr-465	1933	138	to	to	PART
ftr-465	1933	139	improve	improve	VERB
ftr-465	1933	140	data	data	NOUN
ftr-465	1933	141	collection	collection	NOUN
ftr-465	1933	142	,	,	PUNCT
ftr-465	1933	143	compliance	compliance	NOUN
ftr-465	1933	144	,	,	PUNCT
ftr-465	1933	145	and	and	CCONJ
ftr-465	1933	146	336	336	NUM
ftr-465	1933	147	.	.	PUNCT
ftr-465	1934	1	see	see	VERB
ftr-465	1934	2	supra	supra	ADJ
ftr-465	1934	3	text	text	NOUN
ftr-465	1934	4	accompanying	accompanying	ADJ
ftr-465	1934	5	notes	note	NOUN
ftr-465	1934	6	198	198	NUM
ftr-465	1934	7	-	-	SYM
ftr-465	1934	8	215	215	NUM
ftr-465	1934	9	.	.	PUNCT
ftr-465	1935	1	337	337	NUM
ftr-465	1935	2	.	.	PUNCT
ftr-465	1936	1	see	see	VERB
ftr-465	1936	2	united	united	PROPN
ftr-465	1936	3	states	states	PROPN
ftr-465	1936	4	v.	v.	PROPN
ftr-465	1936	5	american	american	PROPN
ftr-465	1936	6	college	college	PROPN
ftr-465	1936	7	of	of	ADP
ftr-465	1936	8	physicians	physician	NOUN
ftr-465	1936	9	,	,	PUNCT
ftr-465	1936	10	475	475	NUM
ftr-465	1936	11	u.s	u.s	PROPN
ftr-465	1936	12	.	.	PROPN
ftr-465	1936	13	834	834	NUM
ftr-465	1936	14	(	(	PUNCT
ftr-465	1936	15	1986	1986	NUM
ftr-465	1936	16	)	)	PUNCT
ftr-465	1936	17	.	.	PUNCT
ftr-465	1937	1	338	338	NUM
ftr-465	1937	2	.	.	PUNCT
ftr-465	1938	1	see	see	VERB
ftr-465	1938	2	carolinas	carolinas	PROPN
ftr-465	1938	3	farm	farm	PROPN
ftr-465	1938	4	&	&	CCONJ
ftr-465	1938	5	power	power	PROPN
ftr-465	1938	6	equip	equip	PROPN
ftr-465	1938	7	.	.	PUNCT
ftr-465	1939	1	dealers	dealer	NOUN
ftr-465	1939	2	ass'n	ass'n	PROPN
ftr-465	1939	3	v.	v.	PROPN
ftr-465	1939	4	united	united	PROPN
ftr-465	1939	5	states	states	PROPN
ftr-465	1939	6	,	,	PUNCT
ftr-465	1939	7	699	699	NUM
ftr-465	1939	8	f.2d	f.2d	NOUN
ftr-465	1939	9	167	167	NUM
ftr-465	1939	10	(	(	PUNCT
ftr-465	1939	11	4th	4th	ADJ
ftr-465	1939	12	cir	cir	NOUN
ftr-465	1939	13	.	.	PUNCT
ftr-465	1939	14	1983	1983	NUM
ftr-465	1939	15	)	)	PUNCT
ftr-465	1939	16	.	.	PUNCT
ftr-465	1940	1	339	339	NUM
ftr-465	1940	2	.	.	PUNCT
ftr-465	1941	1	see	see	VERB
ftr-465	1941	2	louisiana	louisiana	PROPN
ftr-465	1941	3	credit	credit	PROPN
ftr-465	1941	4	union	union	PROPN
ftr-465	1941	5	league	league	PROPN
ftr-465	1941	6	v.	v.	PROPN
ftr-465	1941	7	united	united	PROPN
ftr-465	1941	8	states	states	PROPN
ftr-465	1941	9	,	,	PUNCT
ftr-465	1941	10	693	693	NUM
ftr-465	1941	11	f.2d	f.2d	SYM
ftr-465	1941	12	525	525	NUM
ftr-465	1941	13	(	(	PUNCT
ftr-465	1941	14	5th	5th	ADJ
ftr-465	1941	15	cir	cir	NOUN
ftr-465	1941	16	.	.	PROPN
ftr-465	1941	17	1982	1982	NUM
ftr-465	1941	18	)	)	PUNCT
ftr-465	1941	19	.	.	PUNCT
ftr-465	1942	1	340	340	NUM
ftr-465	1942	2	.	.	PUNCT
ftr-465	1943	1	see	see	VERB
ftr-465	1943	2	illinois	illinois	PROPN
ftr-465	1943	3	ass'n	ass'n	PROPN
ftr-465	1943	4	of	of	ADP
ftr-465	1943	5	professional	professional	ADJ
ftr-465	1943	6	ins	in	NOUN
ftr-465	1943	7	.	.	PUNCT
ftr-465	1944	1	agents	agent	NOUN
ftr-465	1944	2	v.	v.	ADP
ftr-465	1944	3	commissioner	commissioner	PROPN
ftr-465	1944	4	,	,	PUNCT
ftr-465	1944	5	801	801	NUM
ftr-465	1944	6	f.2d	f.2d	X
ftr-465	1944	7	987	987	NUM
ftr-465	1944	8	(	(	PUNCT
ftr-465	1944	9	7th	7th	ADJ
ftr-465	1944	10	cir	cir	NOUN
ftr-465	1944	11	,	,	PUNCT
ftr-465	1944	12	1986	1986	NUM
ftr-465	1944	13	)	)	PUNCT
ftr-465	1944	14	;	;	PUNCT
ftr-465	1944	15	carle	carle	PROPN
ftr-465	1944	16	found	find	VERB
ftr-465	1944	17	.	.	PUNCT
ftr-465	1945	1	v.	v.	PROPN
ftr-465	1945	2	united	united	PROPN
ftr-465	1945	3	states	states	PROPN
ftr-465	1945	4	,	,	PUNCT
ftr-465	1945	5	611	611	NUM
ftr-465	1945	6	f.2d	f.2d	NUM
ftr-465	1945	7	1192	1192	NUM
ftr-465	1945	8	(	(	PUNCT
ftr-465	1945	9	7th	7th	ADJ
ftr-465	1945	10	cir	cir	NOUN
ftr-465	1945	11	.	.	PROPN
ftr-465	1945	12	1979	1979	NUM
ftr-465	1945	13	)	)	PUNCT
ftr-465	1945	14	,	,	PUNCT
ftr-465	1945	15	cert	cert	PROPN
ftr-465	1945	16	.	.	PUNCT
ftr-465	1946	1	denied	deny	VERB
ftr-465	1946	2	,	,	PUNCT
ftr-465	1946	3	449	449	NUM
ftr-465	1946	4	u.s	u.s	PROPN
ftr-465	1946	5	.	.	PROPN
ftr-465	1946	6	824	824	NUM
ftr-465	1946	7	(	(	PUNCT
ftr-465	1946	8	1980	1980	NUM
ftr-465	1946	9	)	)	PUNCT
ftr-465	1946	10	.	.	PUNCT
ftr-465	1947	1	341	341	NUM
ftr-465	1947	2	.	.	PUNCT
ftr-465	1947	3	see	see	VERB
ftr-465	1947	4	independent	independent	ADJ
ftr-465	1947	5	ins	in	NOUN
ftr-465	1947	6	.	.	PUNCT
ftr-465	1948	1	agents	agent	NOUN
ftr-465	1948	2	of	of	ADP
ftr-465	1948	3	huntsville	huntsville	PROPN
ftr-465	1948	4	,	,	PUNCT
ftr-465	1948	5	inc	inc	PROPN
ftr-465	1948	6	.	.	PROPN
ftr-465	1949	1	v.	v.	PROPN
ftr-465	1949	2	commissioner	commissioner	PROPN
ftr-465	1949	3	,	,	PUNCT
ftr-465	1949	4	998	998	NUM
ftr-465	1949	5	f.2d	f.2d	NOUN
ftr-465	1949	6	898	898	NUM
ftr-465	1949	7	(	(	PUNCT
ftr-465	1949	8	lith	lith	NOUN
ftr-465	1949	9	cir	cir	NOUN
ftr-465	1949	10	.	.	PUNCT
ftr-465	1949	11	1993	1993	NUM
ftr-465	1949	12	)	)	PUNCT
ftr-465	1949	13	.	.	PUNCT
ftr-465	1950	1	342	342	NUM
ftr-465	1950	2	.	.	PUNCT
ftr-465	1950	3	see	see	VERB
ftr-465	1950	4	national	national	ADJ
ftr-465	1950	5	ass'n	ass'n	PROPN
ftr-465	1950	6	of	of	ADP
ftr-465	1950	7	postal	postal	ADJ
ftr-465	1950	8	supervisors	supervisor	NOUN
ftr-465	1950	9	v.	v.	ADP
ftr-465	1950	10	united	united	PROPN
ftr-465	1950	11	states	states	PROPN
ftr-465	1950	12	,	,	PUNCT
ftr-465	1950	13	944	944	NUM
ftr-465	1950	14	f.2d	f.2d	SYM
ftr-465	1950	15	859	859	NUM
ftr-465	1950	16	(	(	PUNCT
ftr-465	1950	17	fed	fed	PROPN
ftr-465	1950	18	.	.	PUNCT
ftr-465	1950	19	cir	cir	PROPN
ftr-465	1950	20	.	.	PROPN
ftr-465	1950	21	1991	1991	NUM
ftr-465	1950	22	)	)	PUNCT
ftr-465	1950	23	.	.	PUNCT
ftr-465	1951	1	343	343	NUM
ftr-465	1951	2	.	.	PUNCT
ftr-465	1952	1	see	see	VERB
ftr-465	1952	2	american	american	PROPN
ftr-465	1952	3	postal	postal	PROPN
ftr-465	1952	4	workers	workers	PROPN
ftr-465	1952	5	union	union	PROPN
ftr-465	1952	6	v.	v.	PROPN
ftr-465	1952	7	united	united	PROPN
ftr-465	1952	8	states	states	PROPN
ftr-465	1952	9	,	,	PUNCT
ftr-465	1952	10	925	925	NUM
ftr-465	1952	11	f.2d	f.2d	X
ftr-465	1952	12	480	480	NUM
ftr-465	1952	13	(	(	PUNCT
ftr-465	1952	14	d.c	d.c	PROPN
ftr-465	1952	15	.	.	PROPN
ftr-465	1952	16	cir	cir	PROPN
ftr-465	1952	17	.	.	PROPN
ftr-465	1952	18	1991	1991	NUM
ftr-465	1952	19	)	)	PUNCT
ftr-465	1952	20	.	.	PUNCT
ftr-465	1953	1	344	344	NUM
ftr-465	1953	2	.	.	PUNCT
ftr-465	1953	3	see	see	VERB
ftr-465	1953	4	national	national	ADJ
ftr-465	1953	5	ass'n	ass'n	PROPN
ftr-465	1953	6	of	of	ADP
ftr-465	1953	7	postal	postal	ADJ
ftr-465	1953	8	supervisors	supervisor	NOUN
ftr-465	1953	9	v.	v.	ADP
ftr-465	1953	10	united	united	PROPN
ftr-465	1953	11	states	states	PROPN
ftr-465	1953	12	,	,	PUNCT
ftr-465	1953	13	21	21	NUM
ftr-465	1953	14	cl	cl	NOUN
ftr-465	1953	15	.	.	PUNCT
ftr-465	1954	1	ct	ct	PRON
ftr-465	1954	2	.	.	PROPN
ftr-465	1955	1	310	310	NUM
ftr-465	1955	2	(	(	PUNCT
ftr-465	1955	3	1990	1990	NUM
ftr-465	1955	4	)	)	PUNCT
ftr-465	1955	5	,	,	PUNCT
ftr-465	1955	6	aff'd	aff'd	NOUN
ftr-465	1955	7	,	,	PUNCT
ftr-465	1955	8	944	944	NUM
ftr-465	1955	9	f.2d	f.2d	SYM
ftr-465	1955	10	859	859	NUM
ftr-465	1956	1	(	(	PUNCT
ftr-465	1956	2	fed	fed	PROPN
ftr-465	1956	3	.	.	PUNCT
ftr-465	1956	4	cir	cir	PROPN
ftr-465	1956	5	.	.	PROPN
ftr-465	1956	6	1991	1991	NUM
ftr-465	1956	7	)	)	PUNCT
ftr-465	1956	8	;	;	PUNCT
ftr-465	1956	9	disabled	disabled	ADJ
ftr-465	1956	10	am	am	NOUN
ftr-465	1956	11	.	.	PUNCT
ftr-465	1957	1	veterans	veterans	PROPN
ftr-465	1957	2	v.	v.	ADP
ftr-465	1957	3	united	united	PROPN
ftr-465	1957	4	states	states	PROPN
ftr-465	1957	5	,	,	PUNCT
ftr-465	1957	6	650	650	NUM
ftr-465	1957	7	f.2d	f.2d	NOUN
ftr-465	1957	8	1178	1178	NUM
ftr-465	1957	9	(	(	PUNCT
ftr-465	1957	10	ct	ct	PROPN
ftr-465	1957	11	.	.	PUNCT
ftr-465	1957	12	cl	cl	NOUN
ftr-465	1957	13	.	.	PROPN
ftr-465	1957	14	1981	1981	NUM
ftr-465	1957	15	)	)	PUNCT
ftr-465	1957	16	;	;	PUNCT
ftr-465	1957	17	iowa	iowa	PROPN
ftr-465	1957	18	state	state	PROPN
ftr-465	1957	19	univ	univ	PROPN
ftr-465	1957	20	.	.	PROPN
ftr-465	1957	21	of	of	ADP
ftr-465	1957	22	science	science	PROPN
ftr-465	1957	23	&	&	CCONJ
ftr-465	1957	24	technology	technology	PROPN
ftr-465	1957	25	v.	v.	PROPN
ftr-465	1957	26	united	united	PROPN
ftr-465	1957	27	states	states	PROPN
ftr-465	1957	28	,	,	PUNCT
ftr-465	1957	29	500	500	NUM
ftr-465	1957	30	f.2d	f.2d	NUM
ftr-465	1957	31	508	508	NUM
ftr-465	1957	32	(	(	PUNCT
ftr-465	1957	33	ct	ct	PROPN
ftr-465	1957	34	.	.	PUNCT
ftr-465	1957	35	cl	cl	NOUN
ftr-465	1957	36	.	.	PUNCT
ftr-465	1957	37	1974	1974	NUM
ftr-465	1957	38	)	)	PUNCT
ftr-465	1957	39	.	.	PUNCT
ftr-465	1958	1	345	345	NUM
ftr-465	1958	2	.	.	PUNCT
ftr-465	1959	1	see	see	VERB
ftr-465	1959	2	national	national	ADJ
ftr-465	1959	3	water	water	NOUN
ftr-465	1959	4	well	well	ADV
ftr-465	1959	5	ass'n	ass'n	PROPN
ftr-465	1959	6	v.	v.	PROPN
ftr-465	1959	7	commissioner	commissioner	NOUN
ftr-465	1959	8	,	,	PUNCT
ftr-465	1959	9	92	92	NUM
ftr-465	1959	10	t.c	t.c	NOUN
ftr-465	1959	11	.	.	PROPN
ftr-465	1959	12	75	75	NUM
ftr-465	1959	13	(	(	PUNCT
ftr-465	1959	14	1989	1989	NUM
ftr-465	1959	15	)	)	PUNCT
ftr-465	1959	16	;	;	PUNCT
ftr-465	1960	1	veterans	veteran	NOUN
ftr-465	1960	2	of	of	ADP
ftr-465	1960	3	foreign	foreign	ADJ
ftr-465	1960	4	wars	war	NOUN
ftr-465	1960	5	,	,	PUNCT
ftr-465	1960	6	dept	dept	NOUN
ftr-465	1960	7	.	.	PROPN
ftr-465	1960	8	of	of	ADP
ftr-465	1960	9	mich	mich	PROPN
ftr-465	1960	10	.	.	PUNCT
ftr-465	1961	1	v.	v.	PROPN
ftr-465	1961	2	commissioner	commissioner	PROPN
ftr-465	1961	3	,	,	PUNCT
ftr-465	1961	4	89	89	NUM
ftr-465	1961	5	t.c	t.c	PROPN
ftr-465	1961	6	.	.	PROPN
ftr-465	1961	7	7	7	NUM
ftr-465	1961	8	(	(	PUNCT
ftr-465	1961	9	1987	1987	NUM
ftr-465	1961	10	)	)	PUNCT
ftr-465	1961	11	;	;	PUNCT
ftr-465	1961	12	shiloh	shiloh	PROPN
ftr-465	1961	13	youth	youth	PROPN
ftr-465	1961	14	revival	revival	PROPN
ftr-465	1961	15	ctrs	ctrs	PROPN
ftr-465	1961	16	.	.	PUNCT
ftr-465	1962	1	v.	v.	PROPN
ftr-465	1962	2	commissioner	commissioner	NOUN
ftr-465	1962	3	,	,	PUNCT
ftr-465	1962	4	88	88	NUM
ftr-465	1962	5	t.c	t.c	NOUN
ftr-465	1962	6	.	.	PROPN
ftr-465	1962	7	565	565	NUM
ftr-465	1962	8	(	(	PUNCT
ftr-465	1962	9	1987	1987	NUM
ftr-465	1962	10	)	)	PUNCT
ftr-465	1962	11	;	;	PUNCT
ftr-465	1962	12	florida	florida	PROPN
ftr-465	1962	13	trucking	trucking	NOUN
ftr-465	1962	14	ass'n	ass'n	PROPN
ftr-465	1962	15	v.	v.	PROPN
ftr-465	1962	16	commissioner	commissioner	NOUN
ftr-465	1962	17	,	,	PUNCT
ftr-465	1962	18	87	87	NUM
ftr-465	1962	19	t.c	t.c	PROPN
ftr-465	1962	20	.	.	PROPN
ftr-465	1962	21	1039	1039	NUM
ftr-465	1962	22	(	(	PUNCT
ftr-465	1962	23	1986	1986	NUM
ftr-465	1962	24	)	)	PUNCT
ftr-465	1962	25	;	;	PUNCT
ftr-465	1962	26	st	st	PROPN
ftr-465	1962	27	.	.	PROPN
ftr-465	1962	28	joseph	joseph	PROPN
ftr-465	1962	29	farms	farms	PROPN
ftr-465	1962	30	v.	v.	PROPN
ftr-465	1962	31	commissioner	commissioner	PROPN
ftr-465	1962	32	,	,	PUNCT
ftr-465	1962	33	85	85	NUM
ftr-465	1962	34	t.c	t.c	PROPN
ftr-465	1962	35	.	.	PROPN
ftr-465	1962	36	9	9	NUM
ftr-465	1962	37	(	(	PUNCT
ftr-465	1962	38	1985	1985	NUM
ftr-465	1962	39	)	)	PUNCT
ftr-465	1962	40	,	,	PUNCT
ftr-465	1962	41	nonacq	nonacq	PROPN
ftr-465	1962	42	.	.	PROPN
ftr-465	1962	43	,	,	PUNCT
ftr-465	1962	44	1986	1986	NUM
ftr-465	1962	45	-	-	SYM
ftr-465	1962	46	2	2	NUM
ftr-465	1962	47	c.b	c.b	PROPN
ftr-465	1962	48	.	.	PROPN
ftr-465	1962	49	1	1	NUM
ftr-465	1962	50	;	;	PUNCT
ftr-465	1962	51	professional	professional	ADJ
ftr-465	1962	52	ins	in	NOUN
ftr-465	1962	53	.	.	PUNCT
ftr-465	1963	1	agents	agent	NOUN
ftr-465	1963	2	v.	v.	ADP
ftr-465	1963	3	commissioner	commissioner	PROPN
ftr-465	1963	4	,	,	PUNCT
ftr-465	1963	5	78	78	NUM
ftr-465	1963	6	t.c	t.c	NOUN
ftr-465	1963	7	.	.	PROPN
ftr-465	1963	8	246	246	NUM
ftr-465	1963	9	(	(	PUNCT
ftr-465	1963	10	1982	1982	NUM
ftr-465	1963	11	)	)	PUNCT
ftr-465	1963	12	,	,	PUNCT
ftr-465	1963	13	aff'd	aff'd	NOUN
ftr-465	1963	14	,	,	PUNCT
ftr-465	1963	15	726	726	NUM
ftr-465	1963	16	f.2d	f.2d	NOUN
ftr-465	1963	17	1097	1097	NUM
ftr-465	1963	18	(	(	PUNCT
ftr-465	1963	19	6th	6th	ADJ
ftr-465	1963	20	cir	cir	NOUN
ftr-465	1963	21	.	.	PUNCT
ftr-465	1963	22	1984	1984	NUM
ftr-465	1963	23	)	)	PUNCT
ftr-465	1963	24	.	.	PUNCT
ftr-465	1964	1	subsequent	subsequent	ADJ
ftr-465	1964	2	to	to	ADP
ftr-465	1964	3	the	the	DET
ftr-465	1964	4	conclusion	conclusion	NOUN
ftr-465	1964	5	of	of	ADP
ftr-465	1964	6	the	the	DET
ftr-465	1964	7	ubit	ubit	NOUN
ftr-465	1964	8	hearings	hearing	NOUN
ftr-465	1964	9	,	,	PUNCT
ftr-465	1964	10	on	on	ADP
ftr-465	1964	11	june	june	PROPN
ftr-465	1964	12	23	23	NUM
ftr-465	1964	13	,	,	PUNCT
ftr-465	1964	14	1988	1988	NUM
ftr-465	1964	15	,	,	PUNCT
ftr-465	1964	16	the	the	DET
ftr-465	1964	17	chairman	chairman	NOUN
ftr-465	1964	18	of	of	ADP
ftr-465	1964	19	the	the	DET
ftr-465	1964	20	subcommittee	subcommittee	NOUN
ftr-465	1964	21	on	on	ADP
ftr-465	1964	22	oversight	oversight	NOUN
ftr-465	1964	23	,	,	PUNCT
ftr-465	1964	24	j.j	j.j	PROPN
ftr-465	1964	25	.	.	PROPN
ftr-465	1964	26	pickle	pickle	NOUN
ftr-465	1964	27	,	,	PUNCT
ftr-465	1964	28	released	release	VERB
ftr-465	1964	29	a	a	DET
ftr-465	1964	30	draft	draft	NOUN
ftr-465	1964	31	report	report	NOUN
ftr-465	1964	32	to	to	ADP
ftr-465	1964	33	the	the	DET
ftr-465	1964	34	other	other	ADJ
ftr-465	1964	35	members	member	NOUN
ftr-465	1964	36	of	of	ADP
ftr-465	1964	37	the	the	DET
ftr-465	1964	38	subcommittee	subcommittee	NOUN
ftr-465	1964	39	containing	contain	VERB
ftr-465	1964	40	proposals	proposal	NOUN
ftr-465	1964	41	for	for	ADP
ftr-465	1964	42	legislative	legislative	ADJ
ftr-465	1964	43	reforms	reform	NOUN
ftr-465	1964	44	,	,	PUNCT
ftr-465	1964	45	including	include	VERB
ftr-465	1964	46	taxing	tax	VERB
ftr-465	1964	47	mail	mail	NOUN
ftr-465	1964	48	order	order	NOUN
ftr-465	1964	49	,	,	PUNCT
ftr-465	1964	50	gift	gift	NOUN
ftr-465	1964	51	shop	shop	NOUN
ftr-465	1964	52	and	and	CCONJ
ftr-465	1964	53	book	book	NOUN
ftr-465	1964	54	store	store	NOUN
ftr-465	1964	55	sales	sale	NOUN
ftr-465	1964	56	,	,	PUNCT
ftr-465	1964	57	fitness	fitness	NOUN
ftr-465	1964	58	and	and	CCONJ
ftr-465	1964	59	exercise	exercise	NOUN
ftr-465	1964	60	activities	activity	NOUN
ftr-465	1964	61	,	,	PUNCT
ftr-465	1964	62	travel	travel	NOUN
ftr-465	1964	63	services	service	NOUN
ftr-465	1964	64	,	,	PUNCT
ftr-465	1964	65	veterinary	veterinary	ADJ
ftr-465	1964	66	services	service	NOUN
ftr-465	1964	67	,	,	PUNCT
ftr-465	1964	68	and	and	CCONJ
ftr-465	1964	69	advertising	advertising	NOUN
ftr-465	1964	70	sales	sale	NOUN
ftr-465	1964	71	under	under	ADP
ftr-465	1964	72	a	a	DET
ftr-465	1964	73	per	per	X
ftr-465	1964	74	se	se	X
ftr-465	1964	75	rule	rule	NOUN
ftr-465	1964	76	;	;	PUNCT
ftr-465	1964	77	repealing	repeal	VERB
ftr-465	1964	78	the	the	DET
ftr-465	1964	79	"	"	PUNCT
ftr-465	1964	80	convenience	convenience	NOUN
ftr-465	1964	81	exception	exception	NOUN
ftr-465	1964	82	"	"	PUNCT
ftr-465	1964	83	provided	provide	VERB
ftr-465	1964	84	by	by	ADP
ftr-465	1964	85	§	§	PROPN
ftr-465	1964	86	513(a)(2	513(a)(2	PROPN
ftr-465	1964	87	)	)	PUNCT
ftr-465	1964	88	;	;	PUNCT
ftr-465	1964	89	and	and	CCONJ
ftr-465	1964	90	reducing	reduce	VERB
ftr-465	1964	91	the	the	DET
ftr-465	1964	92	80	80	NUM
ftr-465	1964	93	%	%	NOUN
ftr-465	1964	94	"	"	PUNCT
ftr-465	1964	95	controlled	control	VERB
ftr-465	1964	96	subsidiary	subsidiary	NOUN
ftr-465	1964	97	"	"	PUNCT
ftr-465	1964	98	test	test	NOUN
ftr-465	1964	99	to	to	ADP
ftr-465	1964	100	a	a	DET
ftr-465	1964	101	"	"	PUNCT
ftr-465	1964	102	more	more	ADJ
ftr-465	1964	103	than	than	ADP
ftr-465	1964	104	50	50	NUM
ftr-465	1964	105	%	%	NOUN
ftr-465	1964	106	"	"	PUNCT
ftr-465	1964	107	test	test	NOUN
ftr-465	1964	108	.	.	PUNCT
ftr-465	1965	1	see	see	VERB
ftr-465	1965	2	haley	haley	NOUN
ftr-465	1965	3	,	,	PUNCT
ftr-465	1965	4	note	note	VERB
ftr-465	1965	5	293	293	NUM
ftr-465	1965	6	,	,	PUNCT
ftr-465	1965	7	supra	supra	NOUN
ftr-465	1965	8	,	,	PUNCT
ftr-465	1965	9	at	at	ADP
ftr-465	1965	10	82	82	NUM
ftr-465	1965	11	-	-	SYM
ftr-465	1965	12	3	3	NUM
ftr-465	1965	13	.	.	PUNCT
ftr-465	1966	1	[	[	X
ftr-465	1966	2	vol	vol	NOUN
ftr-465	1966	3	.	.	PUNCT
ftr-465	1966	4	3:7	3:7	NUM
ftr-465	1966	5	unfair	unfair	ADJ
ftr-465	1966	6	business	business	NOUN
ftr-465	1966	7	competition	competition	NOUN
ftr-465	1966	8	enforcement	enforcement	NOUN
ftr-465	1966	9	.	.	PUNCT
ftr-465	1966	10	'	'	PUNCT
ftr-465	1967	1	commissioner	commissioner	NOUN
ftr-465	1967	2	gibbs	gibbs	PROPN
ftr-465	1967	3	testified	testify	VERB
ftr-465	1967	4	that	that	PRON
ftr-465	1967	5	of	of	ADP
ftr-465	1967	6	the	the	DET
ftr-465	1967	7	approximately	approximately	ADV
ftr-465	1967	8	900,000	900,000	NUM
ftr-465	1967	9	exempt	exempt	ADJ
ftr-465	1967	10	organizations	organization	NOUN
ftr-465	1967	11	on	on	ADP
ftr-465	1967	12	the	the	DET
ftr-465	1967	13	master	master	NOUN
ftr-465	1967	14	file	file	NOUN
ftr-465	1967	15	,	,	PUNCT
ftr-465	1967	16	about	about	ADV
ftr-465	1967	17	500,000	500,000	NUM
ftr-465	1967	18	were	be	AUX
ftr-465	1967	19	not	not	PART
ftr-465	1967	20	required	require	VERB
ftr-465	1967	21	to	to	PART
ftr-465	1967	22	file	file	VERB
ftr-465	1967	23	form	form	NOUN
ftr-465	1967	24	990	990	NUM
ftr-465	1967	25	,	,	PUNCT
ftr-465	1967	26	the	the	DET
ftr-465	1967	27	annual	annual	ADJ
ftr-465	1967	28	information	information	NOUN
ftr-465	1967	29	return	return	NOUN
ftr-465	1967	30	,	,	PUNCT
ftr-465	1967	31	either	either	CCONJ
ftr-465	1967	32	because	because	SCONJ
ftr-465	1967	33	they	they	PRON
ftr-465	1967	34	were	be	AUX
ftr-465	1967	35	churches	church	NOUN
ftr-465	1967	36	or	or	CCONJ
ftr-465	1967	37	received	receive	VERB
ftr-465	1967	38	$	$	SYM
ftr-465	1967	39	25,000	25,000	NUM
ftr-465	1967	40	or	or	CCONJ
ftr-465	1967	41	less	less	ADJ
ftr-465	1967	42	in	in	ADP
ftr-465	1967	43	gross	gross	ADJ
ftr-465	1967	44	receipts	receipt	NOUN
ftr-465	1967	45	,	,	PUNCT
ftr-465	1967	46	and	and	CCONJ
ftr-465	1967	47	of	of	ADP
ftr-465	1967	48	the	the	DET
ftr-465	1967	49	remaining	remain	VERB
ftr-465	1967	50	400,000	400,000	NUM
ftr-465	1967	51	,	,	PUNCT
ftr-465	1967	52	only	only	ADV
ftr-465	1967	53	27,000	27,000	NUM
ftr-465	1967	54	on	on	ADP
ftr-465	1967	55	average	average	ADJ
ftr-465	1967	56	filed	file	VERB
ftr-465	1967	57	form	form	NOUN
ftr-465	1967	58	990	990	NUM
ftr-465	1967	59	-	-	PUNCT
ftr-465	1967	60	t	t	NOUN
ftr-465	1967	61	,	,	PUNCT
ftr-465	1967	62	which	which	PRON
ftr-465	1967	63	requires	require	VERB
ftr-465	1967	64	reporting	reporting	NOUN
ftr-465	1967	65	of	of	ADP
ftr-465	1967	66	unrelated	unrelated	ADJ
ftr-465	1967	67	business	business	NOUN
ftr-465	1967	68	gross	gross	ADJ
ftr-465	1967	69	receipts	receipt	NOUN
ftr-465	1967	70	in	in	ADP
ftr-465	1967	71	excess	excess	NOUN
ftr-465	1967	72	of	of	ADP
ftr-465	1967	73	$	$	SYM
ftr-465	1967	74	1,000.11	1,000.11	NUM
ftr-465	1967	75	7	7	NUM
ftr-465	1967	76	unquestionably	unquestionably	ADV
ftr-465	1967	77	,	,	PUNCT
ftr-465	1967	78	present	present	ADJ
ftr-465	1967	79	resources	resource	NOUN
ftr-465	1967	80	of	of	ADP
ftr-465	1967	81	federal	federal	ADJ
ftr-465	1967	82	administrative	administrative	ADJ
ftr-465	1967	83	agencies	agency	NOUN
ftr-465	1967	84	are	be	AUX
ftr-465	1967	85	inadequate	inadequate	ADJ
ftr-465	1967	86	to	to	PART
ftr-465	1967	87	supervise	supervise	VERB
ftr-465	1967	88	the	the	DET
ftr-465	1967	89	efficient	efficient	ADJ
ftr-465	1967	90	delivery	delivery	NOUN
ftr-465	1967	91	of	of	ADP
ftr-465	1967	92	social	social	ADJ
ftr-465	1967	93	benefits	benefit	NOUN
ftr-465	1967	94	by	by	ADP
ftr-465	1967	95	501(c)(3	501(c)(3	NOUN
ftr-465	1967	96	)	)	PUNCT
ftr-465	1967	97	organizations	organization	NOUN
ftr-465	1967	98	,	,	PUNCT
ftr-465	1967	99	and	and	CCONJ
ftr-465	1967	100	the	the	DET
ftr-465	1967	101	inadequacy	inadequacy	NOUN
ftr-465	1967	102	will	will	AUX
ftr-465	1967	103	markedly	markedly	ADV
ftr-465	1967	104	increase	increase	VERB
ftr-465	1967	105	if	if	SCONJ
ftr-465	1967	106	the	the	DET
ftr-465	1967	107	elective	elective	ADJ
ftr-465	1967	108	credit	credit	NOUN
ftr-465	1967	109	described	describe	VERB
ftr-465	1967	110	in	in	ADP
ftr-465	1967	111	appendix	appendix	NOUN
ftr-465	1967	112	a	a	PRON
ftr-465	1967	113	to	to	ADP
ftr-465	1967	114	the	the	DET
ftr-465	1967	115	article	article	NOUN
ftr-465	1967	116	is	be	AUX
ftr-465	1967	117	enacted	enact	VERB
ftr-465	1967	118	into	into	ADP
ftr-465	1967	119	law	law	NOUN
ftr-465	1967	120	.	.	PUNCT
ftr-465	1968	1	at	at	ADP
ftr-465	1968	2	the	the	DET
ftr-465	1968	3	same	same	ADJ
ftr-465	1968	4	time	time	NOUN
ftr-465	1968	5	,	,	PUNCT
ftr-465	1968	6	commentators	commentator	NOUN
ftr-465	1968	7	have	have	AUX
ftr-465	1968	8	observed	observe	VERB
ftr-465	1968	9	that	that	SCONJ
ftr-465	1968	10	the	the	DET
ftr-465	1968	11	internal	internal	ADJ
ftr-465	1968	12	revenue	revenue	NOUN
ftr-465	1968	13	service	service	NOUN
ftr-465	1968	14	,	,	PUNCT
ftr-465	1968	15	an	an	DET
ftr-465	1968	16	agency	agency	NOUN
ftr-465	1968	17	devoted	devote	VERB
ftr-465	1968	18	primarily	primarily	ADV
ftr-465	1968	19	to	to	ADP
ftr-465	1968	20	raising	raise	VERB
ftr-465	1968	21	revenue	revenue	NOUN
ftr-465	1968	22	and	and	CCONJ
ftr-465	1968	23	not	not	PART
ftr-465	1968	24	"	"	PUNCT
ftr-465	1968	25	to	to	PART
ftr-465	1968	26	make	make	VERB
ftr-465	1968	27	certain	certain	ADJ
ftr-465	1968	28	that	that	SCONJ
ftr-465	1968	29	revenue	revenue	NOUN
ftr-465	1968	30	dollars	dollar	NOUN
ftr-465	1968	31	foregone	foregone	NOUN
ftr-465	1968	32	are	be	AUX
ftr-465	1968	33	wisely	wisely	ADV
ftr-465	1968	34	spent	spend	VERB
ftr-465	1968	35	,	,	PUNCT
ftr-465	1968	36	"	"	PUNCT
ftr-465	1968	37	'	'	PUNCT
ftr-465	1968	38	is	be	AUX
ftr-465	1968	39	ill	ill	ADV
ftr-465	1968	40	-	-	PUNCT
ftr-465	1968	41	suited	suited	ADJ
ftr-465	1968	42	to	to	PART
ftr-465	1968	43	supervise	supervise	VERB
ftr-465	1968	44	the	the	DET
ftr-465	1968	45	spectrum	spectrum	NOUN
ftr-465	1968	46	of	of	ADP
ftr-465	1968	47	nonprofit	nonprofit	ADJ
ftr-465	1968	48	organizations	organization	NOUN
ftr-465	1968	49	concerned	concern	VERB
ftr-465	1968	50	with	with	ADP
ftr-465	1968	51	such	such	ADJ
ftr-465	1968	52	diverse	diverse	ADJ
ftr-465	1968	53	issues	issue	NOUN
ftr-465	1968	54	as	as	ADP
ftr-465	1968	55	higher	high	ADJ
ftr-465	1968	56	education	education	NOUN
ftr-465	1968	57	,	,	PUNCT
ftr-465	1968	58	health	health	NOUN
ftr-465	1968	59	care	care	NOUN
ftr-465	1968	60	,	,	PUNCT
ftr-465	1968	61	research	research	NOUN
ftr-465	1968	62	and	and	CCONJ
ftr-465	1968	63	public	public	ADJ
ftr-465	1968	64	policy	policy	NOUN
ftr-465	1968	65	,	,	PUNCT
ftr-465	1968	66	wildlife	wildlife	NOUN
ftr-465	1968	67	and	and	CCONJ
ftr-465	1968	68	the	the	DET
ftr-465	1968	69	environment	environment	NOUN
ftr-465	1968	70	,	,	PUNCT
ftr-465	1968	71	housing	housing	NOUN
ftr-465	1968	72	and	and	CCONJ
ftr-465	1968	73	employment	employment	NOUN
ftr-465	1968	74	,	,	PUNCT
ftr-465	1968	75	youth	youth	NOUN
ftr-465	1968	76	and	and	CCONJ
ftr-465	1968	77	the	the	DET
ftr-465	1968	78	family	family	NOUN
ftr-465	1968	79	,	,	PUNCT
ftr-465	1968	80	disaster	disaster	NOUN
ftr-465	1968	81	relief	relief	NOUN
ftr-465	1968	82	,	,	PUNCT
ftr-465	1968	83	and	and	CCONJ
ftr-465	1968	84	arts	art	NOUN
ftr-465	1968	85	,	,	PUNCT
ftr-465	1968	86	culture	culture	NOUN
ftr-465	1968	87	,	,	PUNCT
ftr-465	1968	88	and	and	CCONJ
ftr-465	1968	89	humanities	humanity	NOUN
ftr-465	1968	90	.	.	PUNCT
ftr-465	1969	1	in	in	ADP
ftr-465	1969	2	1967	1967	NUM
ftr-465	1969	3	professor	professor	NOUN
ftr-465	1969	4	lawrence	lawrence	PROPN
ftr-465	1969	5	stone	stone	PROPN
ftr-465	1969	6	offered	offer	VERB
ftr-465	1969	7	the	the	DET
ftr-465	1969	8	suggestion	suggestion	NOUN
ftr-465	1969	9	that	that	SCONJ
ftr-465	1969	10	a	a	DET
ftr-465	1969	11	separate	separate	ADJ
ftr-465	1969	12	division	division	NOUN
ftr-465	1969	13	be	be	AUX
ftr-465	1969	14	created	create	VERB
ftr-465	1969	15	within	within	ADP
ftr-465	1969	16	the	the	DET
ftr-465	1969	17	treasury	treasury	PROPN
ftr-465	1969	18	department	department	PROPN
ftr-465	1969	19	to	to	PART
ftr-465	1969	20	supervise	supervise	VERB
ftr-465	1969	21	exempt	exempt	ADJ
ftr-465	1969	22	organizations	organization	NOUN
ftr-465	1969	23	,	,	PUNCT
ftr-465	1969	24	perhaps	perhaps	ADV
ftr-465	1969	25	emulating	emulate	VERB
ftr-465	1969	26	in	in	ADP
ftr-465	1969	27	legal	legal	ADJ
ftr-465	1969	28	structure	structure	NOUN
ftr-465	1969	29	and	and	CCONJ
ftr-465	1969	30	function	function	VERB
ftr-465	1969	31	the	the	DET
ftr-465	1969	32	securities	securities	PROPN
ftr-465	1969	33	and	and	CCONJ
ftr-465	1969	34	exchange	exchange	PROPN
ftr-465	1969	35	commission	commission	PROPN
ftr-465	1969	36	,	,	PUNCT
ftr-465	1969	37	chaired	chair	VERB
ftr-465	1969	38	by	by	ADP
ftr-465	1969	39	a	a	DET
ftr-465	1969	40	new	new	ADJ
ftr-465	1969	41	commissioner	commissioner	NOUN
ftr-465	1969	42	of	of	ADP
ftr-465	1969	43	charities	charity	NOUN
ftr-465	1969	44	,	,	PUNCT
ftr-465	1969	45	a	a	DET
ftr-465	1969	46	presidential	presidential	ADJ
ftr-465	1969	47	appointee.3	appointee.3	PROPN
ftr-465	1969	48	9	9	NUM
ftr-465	1969	49	in	in	ADP
ftr-465	1969	50	addition	addition	NOUN
ftr-465	1969	51	to	to	ADP
ftr-465	1969	52	being	be	AUX
ftr-465	1969	53	required	require	VERB
ftr-465	1969	54	to	to	PART
ftr-465	1969	55	file	file	VERB
ftr-465	1969	56	an	an	DET
ftr-465	1969	57	annual	annual	ADJ
ftr-465	1969	58	report	report	NOUN
ftr-465	1969	59	,	,	PUNCT
ftr-465	1969	60	each	each	DET
ftr-465	1969	61	exempt	exempt	ADJ
ftr-465	1969	62	organization	organization	NOUN
ftr-465	1969	63	would	would	AUX
ftr-465	1969	64	be	be	AUX
ftr-465	1969	65	required	require	VERB
ftr-465	1969	66	to	to	PART
ftr-465	1969	67	register	register	VERB
ftr-465	1969	68	with	with	ADP
ftr-465	1969	69	the	the	DET
ftr-465	1969	70	commission	commission	NOUN
ftr-465	1969	71	and	and	CCONJ
ftr-465	1969	72	to	to	PART
ftr-465	1969	73	re	re	VERB
ftr-465	1969	74	-	-	VERB
ftr-465	1969	75	register	register	VERB
ftr-465	1969	76	every	every	DET
ftr-465	1969	77	three	three	NUM
ftr-465	1969	78	to	to	PART
ftr-465	1969	79	five	five	NUM
ftr-465	1969	80	years	year	NOUN
ftr-465	1969	81	to	to	PART
ftr-465	1969	82	assure	assure	VERB
ftr-465	1969	83	periodic	periodic	ADJ
ftr-465	1969	84	review.3'0	review.3'0	PROPN
ftr-465	1969	85	the	the	DET
ftr-465	1969	86	commission	commission	NOUN
ftr-465	1969	87	would	would	AUX
ftr-465	1969	88	have	have	VERB
ftr-465	1969	89	"	"	PUNCT
ftr-465	1969	90	equity	equity	NOUN
ftr-465	1969	91	powers	power	NOUN
ftr-465	1969	92	,	,	PUNCT
ftr-465	1969	93	including	include	VERB
ftr-465	1969	94	the	the	DET
ftr-465	1969	95	power	power	NOUN
ftr-465	1969	96	,	,	PUNCT
ftr-465	1969	97	with	with	ADP
ftr-465	1969	98	court	court	NOUN
ftr-465	1969	99	approval	approval	NOUN
ftr-465	1969	100	,	,	PUNCT
ftr-465	1969	101	to	to	PART
ftr-465	1969	102	remove	remove	VERB
ftr-465	1969	103	derelict	derelict	NOUN
ftr-465	1969	104	trustees	trustee	NOUN
ftr-465	1969	105	,	,	PUNCT
ftr-465	1969	106	add	add	VERB
ftr-465	1969	107	trustees	trustee	NOUN
ftr-465	1969	108	,	,	PUNCT
ftr-465	1969	109	force	force	VERB
ftr-465	1969	110	the	the	DET
ftr-465	1969	111	merger	merger	NOUN
ftr-465	1969	112	of	of	ADP
ftr-465	1969	113	charities	charity	NOUN
ftr-465	1969	114	whose	whose	DET
ftr-465	1969	115	original	original	ADJ
ftr-465	1969	116	purposes	purpose	NOUN
ftr-465	1969	117	have	have	AUX
ftr-465	1969	118	ceased	cease	VERB
ftr-465	1969	119	to	to	PART
ftr-465	1969	120	exist	exist	VERB
ftr-465	1969	121	into	into	ADP
ftr-465	1969	122	active	active	ADJ
ftr-465	1969	123	charities	charity	NOUN
ftr-465	1969	124	,	,	PUNCT
ftr-465	1969	125	and	and	CCONJ
ftr-465	1969	126	require	require	VERB
ftr-465	1969	127	the	the	DET
ftr-465	1969	128	restoration	restoration	NOUN
ftr-465	1969	129	to	to	ADP
ftr-465	1969	130	charity	charity	NOUN
ftr-465	1969	131	of	of	ADP
ftr-465	1969	132	property	property	NOUN
ftr-465	1969	133	improperly	improperly	ADV
ftr-465	1969	134	taken	take	VERB
ftr-465	1969	135	346	346	NUM
ftr-465	1969	136	.	.	PUNCT
ftr-465	1970	1	see	see	VERB
ftr-465	1970	2	ubit	ubit	NOUN
ftr-465	1970	3	hearings	hearing	NOUN
ftr-465	1970	4	,	,	PUNCT
ftr-465	1970	5	supra	supra	PROPN
ftr-465	1970	6	note	note	NOUN
ftr-465	1970	7	78	78	NUM
ftr-465	1970	8	,	,	PUNCT
ftr-465	1970	9	at	at	ADP
ftr-465	1970	10	24	24	NUM
ftr-465	1970	11	,	,	PUNCT
ftr-465	1970	12	27	27	NUM
ftr-465	1970	13	-	-	SYM
ftr-465	1970	14	28	28	NUM
ftr-465	1970	15	,	,	PUNCT
ftr-465	1970	16	39	39	NUM
ftr-465	1970	17	(	(	PUNCT
ftr-465	1970	18	statement	statement	NOUN
ftr-465	1970	19	of	of	ADP
ftr-465	1970	20	0	0	NUM
ftr-465	1970	21	.	.	PUNCT
ftr-465	1971	1	donaldson	donaldson	PROPN
ftr-465	1971	2	chapoton	chapoton	PROPN
ftr-465	1971	3	,	,	PUNCT
ftr-465	1971	4	deputy	deputy	NOUN
ftr-465	1971	5	assistant	assistant	NOUN
ftr-465	1971	6	secretary	secretary	NOUN
ftr-465	1971	7	(	(	PUNCT
ftr-465	1971	8	tax	tax	NOUN
ftr-465	1971	9	policy	policy	NOUN
ftr-465	1971	10	)	)	PUNCT
ftr-465	1971	11	,	,	PUNCT
ftr-465	1971	12	u.s	u.s	PROPN
ftr-465	1971	13	.	.	PROPN
ftr-465	1971	14	department	department	PROPN
ftr-465	1971	15	of	of	ADP
ftr-465	1971	16	the	the	DET
ftr-465	1971	17	treasury	treasury	NOUN
ftr-465	1971	18	)	)	PUNCT
ftr-465	1971	19	;	;	PUNCT
ftr-465	1971	20	i	i	PRON
ftr-465	1971	21	d.	d.	PROPN
ftr-465	1971	22	at	at	ADP
ftr-465	1971	23	69	69	NUM
ftr-465	1971	24	(	(	PUNCT
ftr-465	1971	25	testimony	testimony	NOUN
ftr-465	1971	26	of	of	ADP
ftr-465	1971	27	lawrence	lawrence	PROPN
ftr-465	1971	28	b.	b.	PROPN
ftr-465	1971	29	gibbs	gibbs	PROPN
ftr-465	1971	30	,	,	PUNCT
ftr-465	1971	31	commissioner	commissioner	NOUN
ftr-465	1971	32	of	of	ADP
ftr-465	1971	33	internal	internal	ADJ
ftr-465	1971	34	revenue	revenue	NOUN
ftr-465	1971	35	)	)	PUNCT
ftr-465	1971	36	.	.	PUNCT
ftr-465	1972	1	the	the	DET
ftr-465	1972	2	chief	chief	ADJ
ftr-465	1972	3	counsel	counsel	NOUN
ftr-465	1972	4	for	for	ADP
ftr-465	1972	5	advocacy	advocacy	NOUN
ftr-465	1972	6	,	,	PUNCT
ftr-465	1972	7	u.s	u.s	PROPN
ftr-465	1972	8	.	.	PROPN
ftr-465	1972	9	small	small	PROPN
ftr-465	1972	10	business	business	PROPN
ftr-465	1972	11	administration	administration	NOUN
ftr-465	1972	12	,	,	PUNCT
ftr-465	1972	13	admitted	admit	VERB
ftr-465	1972	14	that	that	SCONJ
ftr-465	1972	15	there	there	PRON
ftr-465	1972	16	was	be	VERB
ftr-465	1972	17	insufficient	insufficient	ADJ
ftr-465	1972	18	data	datum	NOUN
ftr-465	1972	19	to	to	PART
ftr-465	1972	20	prove	prove	VERB
ftr-465	1972	21	anything	anything	PRON
ftr-465	1972	22	.	.	PUNCT
ftr-465	1973	1	see	see	VERB
ftr-465	1973	2	i	i	PRON
ftr-465	1973	3	d.	d.	PROPN
ftr-465	1973	4	at	at	ADP
ftr-465	1973	5	127	127	NUM
ftr-465	1973	6	(	(	PUNCT
ftr-465	1973	7	containing	contain	VERB
ftr-465	1973	8	statements	statement	NOUN
ftr-465	1973	9	of	of	ADP
ftr-465	1973	10	frank	frank	PROPN
ftr-465	1973	11	s.	s.	PROPN
ftr-465	1973	12	swain	swain	PROPN
ftr-465	1973	13	,	,	PUNCT
ftr-465	1973	14	chief	chief	ADJ
ftr-465	1973	15	counsel	counsel	NOUN
ftr-465	1973	16	for	for	ADP
ftr-465	1973	17	advocacy	advocacy	NOUN
ftr-465	1973	18	,	,	PUNCT
ftr-465	1973	19	u.s	u.s	PROPN
ftr-465	1973	20	.	.	PROPN
ftr-465	1973	21	small	small	PROPN
ftr-465	1973	22	business	business	PROPN
ftr-465	1973	23	administration	administration	PROPN
ftr-465	1973	24	)	)	PUNCT
ftr-465	1973	25	.	.	PUNCT
ftr-465	1974	1	347	347	X
ftr-465	1974	2	.	.	PUNCT
ftr-465	1974	3	see	see	VERB
ftr-465	1974	4	i	i	PRON
ftr-465	1974	5	d.	d.	PROPN
ftr-465	1974	6	at	at	ADP
ftr-465	1974	7	70	70	NUM
ftr-465	1974	8	(	(	PUNCT
ftr-465	1974	9	containing	contain	VERB
ftr-465	1974	10	statements	statement	NOUN
ftr-465	1974	11	of	of	ADP
ftr-465	1974	12	lawrence	lawrence	PROPN
ftr-465	1974	13	b.	b.	PROPN
ftr-465	1974	14	gibbs	gibbs	PROPN
ftr-465	1974	15	.	.	PUNCT
ftr-465	1975	1	commissioner	commissioner	PROPN
ftr-465	1975	2	of	of	ADP
ftr-465	1975	3	internal	internal	ADJ
ftr-465	1975	4	revenue	revenue	NOUN
ftr-465	1975	5	)	)	PUNCT
ftr-465	1975	6	.	.	PUNCT
ftr-465	1976	1	see	see	VERB
ftr-465	1976	2	also	also	ADV
ftr-465	1976	3	degaudenzi	degaudenzi	NOUN
ftr-465	1976	4	,	,	PUNCT
ftr-465	1976	5	supra	supra	PROPN
ftr-465	1976	6	note	note	NOUN
ftr-465	1976	7	121	121	NUM
ftr-465	1976	8	,	,	PUNCT
ftr-465	1976	9	at	at	ADP
ftr-465	1976	10	214	214	NUM
ftr-465	1976	11	-	-	SYM
ftr-465	1976	12	31	31	NUM
ftr-465	1976	13	(	(	PUNCT
ftr-465	1976	14	discussing	discuss	VERB
ftr-465	1976	15	more	more	ADV
ftr-465	1976	16	recent	recent	ADJ
ftr-465	1976	17	proposals	proposal	NOUN
ftr-465	1976	18	to	to	PART
ftr-465	1976	19	improve	improve	VERB
ftr-465	1976	20	disclosure	disclosure	NOUN
ftr-465	1976	21	and	and	CCONJ
ftr-465	1976	22	to	to	PART
ftr-465	1976	23	impose	impose	VERB
ftr-465	1976	24	sanctions	sanction	NOUN
ftr-465	1976	25	as	as	ADP
ftr-465	1976	26	a	a	DET
ftr-465	1976	27	means	means	NOUN
ftr-465	1976	28	to	to	PART
ftr-465	1976	29	increase	increase	VERB
ftr-465	1976	30	compliance	compliance	NOUN
ftr-465	1976	31	among	among	ADP
ftr-465	1976	32	public	public	ADJ
ftr-465	1976	33	charities	charity	NOUN
ftr-465	1976	34	)	)	PUNCT
ftr-465	1976	35	.	.	PUNCT
ftr-465	1977	1	348	348	NUM
ftr-465	1977	2	.	.	PUNCT
ftr-465	1977	3	zimmerman	zimmerman	PROPN
ftr-465	1977	4	,	,	PUNCT
ftr-465	1977	5	supra	supra	PROPN
ftr-465	1977	6	note	note	PROPN
ftr-465	1977	7	22	22	NUM
ftr-465	1977	8	,	,	PUNCT
ftr-465	1977	9	at	at	ADP
ftr-465	1977	10	347	347	NUM
ftr-465	1977	11	.	.	PUNCT
ftr-465	1977	12	349	349	NUM
ftr-465	1977	13	.	.	PUNCT
ftr-465	1978	1	stone	stone	NOUN
ftr-465	1978	2	,	,	PUNCT
ftr-465	1978	3	supra	supra	PROPN
ftr-465	1978	4	note	note	NOUN
ftr-465	1978	5	24	24	NUM
ftr-465	1978	6	,	,	PUNCT
ftr-465	1978	7	at	at	ADP
ftr-465	1978	8	63	63	NUM
ftr-465	1978	9	-	-	SYM
ftr-465	1978	10	67	67	NUM
ftr-465	1978	11	.	.	PUNCT
ftr-465	1978	12	350	350	NUM
ftr-465	1978	13	.	.	PUNCT
ftr-465	1979	1	i	i	PRON
ftr-465	1979	2	d.	d.	PROPN
ftr-465	1979	3	at	at	ADP
ftr-465	1979	4	64	64	NUM
ftr-465	1979	5	.	.	PUNCT
ftr-465	1980	1	19961	19961	NUM
ftr-465	1980	2	florida	florida	PROPN
ftr-465	1980	3	tax	tax	NOUN
ftr-465	1980	4	review	review	NOUN
ftr-465	1980	5	from	from	ADP
ftr-465	1980	6	it	it	PRON
ftr-465	1980	7	.	.	PUNCT
ftr-465	1981	1	"'35	"'35	PROPN
ftr-465	1981	2	'	'	PART
ftr-465	1981	3	professor	professor	NOUN
ftr-465	1981	4	stone	stone	NOUN
ftr-465	1981	5	's	's	PART
ftr-465	1981	6	suggestion	suggestion	NOUN
ftr-465	1981	7	made	make	VERB
ftr-465	1981	8	sense	sense	NOUN
ftr-465	1981	9	in	in	ADP
ftr-465	1981	10	1967	1967	NUM
ftr-465	1981	11	.	.	PUNCT
ftr-465	1982	1	it	it	PRON
ftr-465	1982	2	makes	make	VERB
ftr-465	1982	3	even	even	ADV
ftr-465	1982	4	more	more	ADJ
ftr-465	1982	5	sense	sense	NOUN
ftr-465	1982	6	today	today	NOUN
ftr-465	1982	7	.	.	PUNCT
ftr-465	1983	1	professor	professor	NOUN
ftr-465	1983	2	stone	stone	NOUN
ftr-465	1983	3	went	go	VERB
ftr-465	1983	4	on	on	ADP
ftr-465	1983	5	to	to	PART
ftr-465	1983	6	suggest	suggest	VERB
ftr-465	1983	7	that	that	SCONJ
ftr-465	1983	8	the	the	DET
ftr-465	1983	9	commissioner	commissioner	NOUN
ftr-465	1983	10	of	of	ADP
ftr-465	1983	11	charities	charity	NOUN
ftr-465	1983	12	have	have	VERB
ftr-465	1983	13	the	the	DET
ftr-465	1983	14	power	power	NOUN
ftr-465	1983	15	to	to	PART
ftr-465	1983	16	"	"	PUNCT
ftr-465	1983	17	delegate	delegate	VERB
ftr-465	1983	18	regulatory	regulatory	ADJ
ftr-465	1983	19	authority	authority	NOUN
ftr-465	1983	20	to	to	ADP
ftr-465	1983	21	states	state	NOUN
ftr-465	1983	22	or	or	CCONJ
ftr-465	1983	23	to	to	ADP
ftr-465	1983	24	private	private	ADJ
ftr-465	1983	25	self	self	NOUN
ftr-465	1983	26	-	-	PUNCT
ftr-465	1983	27	regulatory	regulatory	ADJ
ftr-465	1983	28	associations	association	NOUN
ftr-465	1983	29	,	,	PUNCT
ftr-465	1983	30	"	"	PUNCT
ftr-465	1983	31	'	'	PUNCT
ftr-465	1983	32	352	352	NUM
ftr-465	1983	33	the	the	DET
ftr-465	1983	34	latter	latter	ADJ
ftr-465	1983	35	"	"	PUNCT
ftr-465	1983	36	operating	operate	VERB
ftr-465	1983	37	with	with	ADP
ftr-465	1983	38	quasigovernmental	quasigovernmental	ADJ
ftr-465	1983	39	powers	power	NOUN
ftr-465	1983	40	and	and	CCONJ
ftr-465	1983	41	subject	subject	NOUN
ftr-465	1983	42	to	to	ADP
ftr-465	1983	43	some	some	DET
ftr-465	1983	44	supervision	supervision	NOUN
ftr-465	1983	45	by	by	ADP
ftr-465	1983	46	government	government	NOUN
ftr-465	1983	47	.	.	PUNCT
ftr-465	1983	48	'	'	PUNCT
ftr-465	1984	1	in	in	ADP
ftr-465	1984	2	the	the	DET
ftr-465	1984	3	wake	wake	NOUN
ftr-465	1984	4	of	of	ADP
ftr-465	1984	5	the	the	DET
ftr-465	1984	6	challenge	challenge	NOUN
ftr-465	1984	7	from	from	ADP
ftr-465	1984	8	the	the	DET
ftr-465	1984	9	small	small	ADJ
ftr-465	1984	10	business	business	NOUN
ftr-465	1984	11	community	community	NOUN
ftr-465	1984	12	to	to	PART
ftr-465	1984	13	tax	tax	VERB
ftr-465	1984	14	exemption	exemption	NOUN
ftr-465	1984	15	afforded	afford	VERB
ftr-465	1984	16	to	to	ADP
ftr-465	1984	17	related	related	ADJ
ftr-465	1984	18	activities	activity	NOUN
ftr-465	1984	19	of	of	ADP
ftr-465	1984	20	501	501	NUM
ftr-465	1984	21	(	(	PUNCT
ftr-465	1984	22	c)(3	c)(3	NOUN
ftr-465	1984	23	)	)	PUNCT
ftr-465	1984	24	organizations	organization	NOUN
ftr-465	1984	25	,	,	PUNCT
ftr-465	1984	26	and	and	CCONJ
ftr-465	1984	27	public	public	ADJ
ftr-465	1984	28	perception	perception	NOUN
ftr-465	1984	29	of	of	ADP
ftr-465	1984	30	operational	operational	ADJ
ftr-465	1984	31	weaknesses	weakness	NOUN
ftr-465	1984	32	within	within	ADP
ftr-465	1984	33	the	the	DET
ftr-465	1984	34	charitable	charitable	ADJ
ftr-465	1984	35	sector	sector	NOUN
ftr-465	1984	36	,	,	PUNCT
ftr-465	1984	37	private	private	ADJ
ftr-465	1984	38	selfregulatory	selfregulatory	ADJ
ftr-465	1984	39	associations	association	NOUN
ftr-465	1984	40	of	of	ADP
ftr-465	1984	41	the	the	DET
ftr-465	1984	42	various	various	ADJ
ftr-465	1984	43	subgroups	subgroup	NOUN
ftr-465	1984	44	of	of	ADP
ftr-465	1984	45	charitable	charitable	ADJ
ftr-465	1984	46	nonprofits	nonprofit	NOUN
ftr-465	1984	47	are	be	AUX
ftr-465	1984	48	virtually	virtually	ADV
ftr-465	1984	49	an	an	DET
ftr-465	1984	50	imperative	imperative	NOUN
ftr-465	1984	51	.	.	PUNCT
ftr-465	1985	1	such	such	ADJ
ftr-465	1985	2	self	self	NOUN
ftr-465	1985	3	-	-	PUNCT
ftr-465	1985	4	regulatory	regulatory	ADJ
ftr-465	1985	5	associations	association	NOUN
ftr-465	1985	6	could	could	AUX
ftr-465	1985	7	formulate	formulate	VERB
ftr-465	1985	8	codes	code	NOUN
ftr-465	1985	9	of	of	ADP
ftr-465	1985	10	behavior	behavior	NOUN
ftr-465	1985	11	for	for	ADP
ftr-465	1985	12	their	their	PRON
ftr-465	1985	13	members	member	NOUN
ftr-465	1985	14	;	;	PUNCT
ftr-465	1985	15	devise	devise	VERB
ftr-465	1985	16	planning	planning	NOUN
ftr-465	1985	17	strategies	strategy	NOUN
ftr-465	1985	18	,	,	PUNCT
ftr-465	1985	19	such	such	ADJ
ftr-465	1985	20	as	as	ADP
ftr-465	1985	21	to	to	PART
ftr-465	1985	22	avoid	avoid	VERB
ftr-465	1985	23	overcapacity	overcapacity	NOUN
ftr-465	1985	24	or	or	CCONJ
ftr-465	1985	25	undercapacity	undercapacity	NOUN
ftr-465	1985	26	within	within	ADP
ftr-465	1985	27	a	a	DET
ftr-465	1985	28	subsector	subsector	NOUN
ftr-465	1985	29	;	;	PUNCT
ftr-465	1985	30	issue	issue	NOUN
ftr-465	1985	31	policy	policy	NOUN
ftr-465	1985	32	directives	directive	NOUN
ftr-465	1985	33	,	,	PUNCT
ftr-465	1985	34	such	such	ADJ
ftr-465	1985	35	as	as	ADP
ftr-465	1985	36	to	to	PART
ftr-465	1985	37	determine	determine	VERB
ftr-465	1985	38	what	what	PRON
ftr-465	1985	39	percent	percent	NOUN
ftr-465	1985	40	of	of	ADP
ftr-465	1985	41	gifts	gift	NOUN
ftr-465	1985	42	and	and	CCONJ
ftr-465	1985	43	contributions	contribution	NOUN
ftr-465	1985	44	should	should	AUX
ftr-465	1985	45	be	be	AUX
ftr-465	1985	46	allocated	allocate	VERB
ftr-465	1985	47	to	to	ADP
ftr-465	1985	48	the	the	DET
ftr-465	1985	49	current	current	ADJ
ftr-465	1985	50	budget	budget	NOUN
ftr-465	1985	51	rather	rather	ADV
ftr-465	1985	52	than	than	ADP
ftr-465	1985	53	to	to	ADP
ftr-465	1985	54	the	the	DET
ftr-465	1985	55	endowment	endowment	PROPN
ftr-465	1985	56	fund	fund	PROPN
ftr-465	1985	57	;	;	PUNCT
ftr-465	1985	58	and	and	CCONJ
ftr-465	1985	59	construct	construct	VERB
ftr-465	1985	60	general	general	ADJ
ftr-465	1985	61	operational	operational	ADJ
ftr-465	1985	62	guidelines	guideline	NOUN
ftr-465	1985	63	.	.	PUNCT
ftr-465	1986	1	they	they	PRON
ftr-465	1986	2	could	could	AUX
ftr-465	1986	3	periodically	periodically	ADV
ftr-465	1986	4	review	review	VERB
ftr-465	1986	5	a	a	DET
ftr-465	1986	6	501(c)(3	501(c)(3	NUM
ftr-465	1986	7	)	)	PUNCT
ftr-465	1986	8	organization	organization	NOUN
ftr-465	1986	9	member	member	NOUN
ftr-465	1986	10	to	to	PART
ftr-465	1986	11	assess	assess	VERB
ftr-465	1986	12	its	its	PRON
ftr-465	1986	13	success	success	NOUN
ftr-465	1986	14	in	in	ADP
ftr-465	1986	15	fulfilling	fulfil	VERB
ftr-465	1986	16	its	its	PRON
ftr-465	1986	17	social	social	ADJ
ftr-465	1986	18	mission	mission	NOUN
ftr-465	1986	19	;	;	PUNCT
ftr-465	1986	20	its	its	PRON
ftr-465	1986	21	compliance	compliance	NOUN
ftr-465	1986	22	with	with	ADP
ftr-465	1986	23	the	the	DET
ftr-465	1986	24	prohibition	prohibition	NOUN
ftr-465	1986	25	against	against	ADP
ftr-465	1986	26	private	private	ADJ
ftr-465	1986	27	inurement	inurement	NOUN
ftr-465	1986	28	and	and	CCONJ
ftr-465	1986	29	compensation	compensation	NOUN
ftr-465	1986	30	unreasonable	unreasonable	ADJ
ftr-465	1986	31	in	in	ADP
ftr-465	1986	32	amount	amount	NOUN
ftr-465	1986	33	;	;	PUNCT
ftr-465	1986	34	its	its	PRON
ftr-465	1986	35	degree	degree	NOUN
ftr-465	1986	36	of	of	ADP
ftr-465	1986	37	inefficiency	inefficiency	NOUN
ftr-465	1986	38	,	,	PUNCT
ftr-465	1986	39	waste	waste	NOUN
ftr-465	1986	40	,	,	PUNCT
ftr-465	1986	41	and	and	CCONJ
ftr-465	1986	42	excessive	excessive	ADJ
ftr-465	1986	43	budgeting	budgeting	NOUN
ftr-465	1986	44	for	for	ADP
ftr-465	1986	45	fund	fund	NOUN
ftr-465	1986	46	-	-	PUNCT
ftr-465	1986	47	raising	raising	NOUN
ftr-465	1986	48	and	and	CCONJ
ftr-465	1986	49	marketing	marketing	NOUN
ftr-465	1986	50	for	for	ADP
ftr-465	1986	51	consumers	consumer	NOUN
ftr-465	1986	52	;	;	PUNCT
ftr-465	1986	53	its	its	PRON
ftr-465	1986	54	maintenance	maintenance	NOUN
ftr-465	1986	55	of	of	ADP
ftr-465	1986	56	an	an	DET
ftr-465	1986	57	arms	arm	NOUN
ftr-465	1986	58	-	-	PUNCT
ftr-465	1986	59	length	length	NOUN
ftr-465	1986	60	relationship	relationship	NOUN
ftr-465	1986	61	with	with	ADP
ftr-465	1986	62	its	its	PRON
ftr-465	1986	63	feeders	feeder	NOUN
ftr-465	1986	64	and	and	CCONJ
ftr-465	1986	65	unrelated	unrelated	ADJ
ftr-465	1986	66	businesses	business	NOUN
ftr-465	1986	67	;	;	PUNCT
ftr-465	1986	68	its	its	PRON
ftr-465	1986	69	avoidance	avoidance	NOUN
ftr-465	1986	70	of	of	ADP
ftr-465	1986	71	abusing	abuse	VERB
ftr-465	1986	72	the	the	DET
ftr-465	1986	73	"	"	PUNCT
ftr-465	1986	74	convenience	convenience	NOUN
ftr-465	1986	75	"	"	PUNCT
ftr-465	1986	76	exception	exception	NOUN
ftr-465	1986	77	to	to	ADP
ftr-465	1986	78	the	the	DET
ftr-465	1986	79	tax	tax	NOUN
ftr-465	1986	80	on	on	ADP
ftr-465	1986	81	unrelated	unrelated	ADJ
ftr-465	1986	82	activities	activity	NOUN
ftr-465	1986	83	;	;	PUNCT
ftr-465	1986	84	and	and	CCONJ
ftr-465	1986	85	its	its	PRON
ftr-465	1986	86	thoroughness	thoroughness	NOUN
ftr-465	1986	87	in	in	ADP
ftr-465	1986	88	reporting	report	VERB
ftr-465	1986	89	unrelated	unrelated	ADJ
ftr-465	1986	90	activities	activity	NOUN
ftr-465	1986	91	.	.	PUNCT
ftr-465	1987	1	they	they	PRON
ftr-465	1987	2	could	could	AUX
ftr-465	1987	3	investigate	investigate	VERB
ftr-465	1987	4	allegations	allegation	NOUN
ftr-465	1987	5	of	of	ADP
ftr-465	1987	6	misconduct	misconduct	NOUN
ftr-465	1987	7	or	or	CCONJ
ftr-465	1987	8	lack	lack	NOUN
ftr-465	1987	9	of	of	ADP
ftr-465	1987	10	compliance	compliance	NOUN
ftr-465	1987	11	.	.	PUNCT
ftr-465	1988	1	in	in	ADP
ftr-465	1988	2	the	the	DET
ftr-465	1988	3	event	event	NOUN
ftr-465	1988	4	the	the	DET
ftr-465	1988	5	elective	elective	ADJ
ftr-465	1988	6	credit	credit	NOUN
ftr-465	1988	7	outlined	outline	VERB
ftr-465	1988	8	in	in	ADP
ftr-465	1988	9	appendix	appendix	NOUN
ftr-465	1988	10	a	a	PRON
ftr-465	1988	11	is	be	AUX
ftr-465	1988	12	enacted	enact	VERB
ftr-465	1988	13	into	into	ADP
ftr-465	1988	14	law	law	NOUN
ftr-465	1988	15	,	,	PUNCT
ftr-465	1988	16	such	such	ADJ
ftr-465	1988	17	selfregulatory	selfregulatory	ADJ
ftr-465	1988	18	associations	association	NOUN
ftr-465	1988	19	could	could	AUX
ftr-465	1988	20	enforce	enforce	VERB
ftr-465	1988	21	compliance	compliance	NOUN
ftr-465	1988	22	with	with	ADP
ftr-465	1988	23	its	its	PRON
ftr-465	1988	24	various	various	ADJ
ftr-465	1988	25	conditions	condition	NOUN
ftr-465	1988	26	,	,	PUNCT
ftr-465	1988	27	such	such	ADJ
ftr-465	1988	28	as	as	ADP
ftr-465	1988	29	the	the	DET
ftr-465	1988	30	competitiveness	competitiveness	NOUN
ftr-465	1988	31	of	of	ADP
ftr-465	1988	32	the	the	DET
ftr-465	1988	33	rates	rate	NOUN
ftr-465	1988	34	charged	charge	VERB
ftr-465	1988	35	by	by	ADP
ftr-465	1988	36	a	a	DET
ftr-465	1988	37	501	501	NUM
ftr-465	1988	38	(	(	PUNCT
ftr-465	1988	39	c)(3	c)(3	NOUN
ftr-465	1988	40	)	)	PUNCT
ftr-465	1988	41	organization	organization	NOUN
ftr-465	1988	42	's	's	PART
ftr-465	1988	43	feeders	feeder	NOUN
ftr-465	1988	44	and	and	CCONJ
ftr-465	1988	45	unrelated	unrelated	ADJ
ftr-465	1988	46	businesses	business	NOUN
ftr-465	1988	47	,	,	PUNCT
ftr-465	1988	48	the	the	DET
ftr-465	1988	49	computation	computation	NOUN
ftr-465	1988	50	of	of	ADP
ftr-465	1988	51	the	the	DET
ftr-465	1988	52	related	relate	VERB
ftr-465	1988	53	activity	activity	NOUN
ftr-465	1988	54	net	net	ADJ
ftr-465	1988	55	operating	operating	NOUN
ftr-465	1988	56	loss	loss	NOUN
ftr-465	1988	57	limitation	limitation	NOUN
ftr-465	1988	58	,	,	PUNCT
ftr-465	1988	59	and	and	CCONJ
ftr-465	1988	60	the	the	DET
ftr-465	1988	61	computation	computation	NOUN
ftr-465	1988	62	of	of	ADP
ftr-465	1988	63	the	the	DET
ftr-465	1988	64	percentage	percentage	NOUN
ftr-465	1988	65	limitations	limitation	NOUN
ftr-465	1988	66	with	with	ADP
ftr-465	1988	67	respect	respect	NOUN
ftr-465	1988	68	to	to	ADP
ftr-465	1988	69	total	total	ADJ
ftr-465	1988	70	gross	gross	ADJ
ftr-465	1988	71	receipts	receipt	NOUN
ftr-465	1988	72	and	and	CCONJ
ftr-465	1988	73	the	the	DET
ftr-465	1988	74	investment	investment	NOUN
ftr-465	1988	75	portfolio	portfolio	NOUN
ftr-465	1988	76	.	.	PUNCT
ftr-465	1989	1	vi	vi	X
ftr-465	1989	2	.	.	PROPN
ftr-465	1989	3	conclusion	conclusion	NOUN
ftr-465	1989	4	in	in	ADP
ftr-465	1989	5	1950	1950	NUM
ftr-465	1989	6	congress	congress	NOUN
ftr-465	1989	7	enacted	enact	VERB
ftr-465	1989	8	legislation	legislation	NOUN
ftr-465	1989	9	to	to	PART
ftr-465	1989	10	tax	tax	VERB
ftr-465	1989	11	the	the	DET
ftr-465	1989	12	income	income	NOUN
ftr-465	1989	13	generated	generate	VERB
ftr-465	1989	14	by	by	ADP
ftr-465	1989	15	feeders	feeder	NOUN
ftr-465	1989	16	and	and	CCONJ
ftr-465	1989	17	unrelated	unrelated	ADJ
ftr-465	1989	18	businesses	business	NOUN
ftr-465	1989	19	destined	destine	VERB
ftr-465	1989	20	for	for	ADP
ftr-465	1989	21	charity	charity	NOUN
ftr-465	1989	22	primarily	primarily	ADV
ftr-465	1989	23	to	to	PART
ftr-465	1989	24	protect	protect	VERB
ftr-465	1989	25	private	private	ADJ
ftr-465	1989	26	enterprise	enterprise	NOUN
ftr-465	1989	27	from	from	ADP
ftr-465	1989	28	the	the	DET
ftr-465	1989	29	threat	threat	NOUN
ftr-465	1989	30	of	of	ADP
ftr-465	1989	31	unfair	unfair	ADJ
ftr-465	1989	32	competition	competition	NOUN
ftr-465	1989	33	.	.	PUNCT
ftr-465	1990	1	assuming	assume	VERB
ftr-465	1990	2	arguendo	arguendo	ADJ
ftr-465	1990	3	the	the	DET
ftr-465	1990	4	validity	validity	NOUN
ftr-465	1990	5	of	of	ADP
ftr-465	1990	6	the	the	DET
ftr-465	1990	7	rationale	rationale	NOUN
ftr-465	1990	8	supporting	support	VERB
ftr-465	1990	9	the	the	DET
ftr-465	1990	10	1950	1950	NUM
ftr-465	1990	11	legislation	legislation	NOUN
ftr-465	1990	12	,	,	PUNCT
ftr-465	1990	13	the	the	DET
ftr-465	1990	14	statutory	statutory	ADJ
ftr-465	1990	15	351	351	NUM
ftr-465	1990	16	.	.	PUNCT
ftr-465	1991	1	i	i	PRON
ftr-465	1991	2	d.	d.	PROPN
ftr-465	1991	3	at	at	ADP
ftr-465	1991	4	65	65	NUM
ftr-465	1991	5	.	.	PUNCT
ftr-465	1992	1	352	352	NUM
ftr-465	1992	2	.	.	PUNCT
ftr-465	1993	1	i	i	PRON
ftr-465	1993	2	d.	d.	PROPN
ftr-465	1993	3	at	at	ADP
ftr-465	1993	4	66	66	NUM
ftr-465	1993	5	353	353	NUM
ftr-465	1993	6	.	.	PUNCT
ftr-465	1994	1	i	i	PRON
ftr-465	1994	2	d.	d.	PROPN
ftr-465	1994	3	at	at	ADP
ftr-465	1994	4	67	67	NUM
ftr-465	1994	5	.	.	PUNCT
ftr-465	1995	1	[	[	X
ftr-465	1995	2	vol	vol	NOUN
ftr-465	1995	3	.	.	PUNCT
ftr-465	1995	4	3:7	3:7	NUM
ftr-465	1995	5	unfair	unfair	ADJ
ftr-465	1995	6	business	business	NOUN
ftr-465	1995	7	competition	competition	NOUN
ftr-465	1995	8	solution	solution	NOUN
ftr-465	1995	9	to	to	PART
ftr-465	1995	10	retain	retain	VERB
ftr-465	1995	11	tax	tax	NOUN
ftr-465	1995	12	exemption	exemption	NOUN
ftr-465	1995	13	for	for	ADP
ftr-465	1995	14	related	related	ADJ
ftr-465	1995	15	businesses	business	NOUN
ftr-465	1995	16	and	and	CCONJ
ftr-465	1995	17	to	to	PART
ftr-465	1995	18	tax	tax	VERB
ftr-465	1995	19	only	only	ADJ
ftr-465	1995	20	feeders	feeder	NOUN
ftr-465	1995	21	and	and	CCONJ
ftr-465	1995	22	unrelated	unrelated	ADJ
ftr-465	1995	23	businesses	business	NOUN
ftr-465	1995	24	was	be	AUX
ftr-465	1995	25	a	a	DET
ftr-465	1995	26	commendable	commendable	ADJ
ftr-465	1995	27	attempt	attempt	NOUN
ftr-465	1995	28	to	to	PART
ftr-465	1995	29	balance	balance	VERB
ftr-465	1995	30	the	the	DET
ftr-465	1995	31	interests	interest	NOUN
ftr-465	1995	32	of	of	ADP
ftr-465	1995	33	private	private	ADJ
ftr-465	1995	34	enterprise	enterprise	NOUN
ftr-465	1995	35	and	and	CCONJ
ftr-465	1995	36	of	of	ADP
ftr-465	1995	37	the	the	DET
ftr-465	1995	38	nonprofit	nonprofit	ADJ
ftr-465	1995	39	sector	sector	NOUN
ftr-465	1995	40	.	.	PUNCT
ftr-465	1996	1	retention	retention	NOUN
ftr-465	1996	2	of	of	ADP
ftr-465	1996	3	tax	tax	NOUN
ftr-465	1996	4	exemption	exemption	NOUN
ftr-465	1996	5	for	for	ADP
ftr-465	1996	6	activities	activity	NOUN
ftr-465	1996	7	substantially	substantially	ADV
ftr-465	1996	8	related	relate	VERB
ftr-465	1996	9	to	to	ADP
ftr-465	1996	10	the	the	DET
ftr-465	1996	11	furtherance	furtherance	NOUN
ftr-465	1996	12	of	of	ADP
ftr-465	1996	13	the	the	DET
ftr-465	1996	14	501(c)(3	501(c)(3	NUM
ftr-465	1996	15	)	)	PUNCT
ftr-465	1996	16	organization	organization	NOUN
ftr-465	1996	17	's	's	PART
ftr-465	1996	18	stated	state	VERB
ftr-465	1996	19	purposes	purpose	NOUN
ftr-465	1996	20	was	be	AUX
ftr-465	1996	21	also	also	ADV
ftr-465	1996	22	an	an	DET
ftr-465	1996	23	appropriate	appropriate	ADJ
ftr-465	1996	24	expression	expression	NOUN
ftr-465	1996	25	of	of	ADP
ftr-465	1996	26	a	a	DET
ftr-465	1996	27	policy	policy	NOUN
ftr-465	1996	28	to	to	PART
ftr-465	1996	29	preserve	preserve	VERB
ftr-465	1996	30	the	the	DET
ftr-465	1996	31	unique	unique	ADJ
ftr-465	1996	32	social	social	ADJ
ftr-465	1996	33	mission	mission	NOUN
ftr-465	1996	34	of	of	ADP
ftr-465	1996	35	such	such	ADJ
ftr-465	1996	36	organizations	organization	NOUN
ftr-465	1996	37	in	in	ADP
ftr-465	1996	38	the	the	DET
ftr-465	1996	39	pursuit	pursuit	NOUN
ftr-465	1996	40	of	of	ADP
ftr-465	1996	41	their	their	PRON
ftr-465	1996	42	charitable	charitable	ADJ
ftr-465	1996	43	endeavors	endeavor	NOUN
ftr-465	1996	44	.	.	PUNCT
ftr-465	1997	1	notwithstanding	notwithstanding	ADP
ftr-465	1997	2	administrative	administrative	ADJ
ftr-465	1997	3	and	and	CCONJ
ftr-465	1997	4	judicial	judicial	ADJ
ftr-465	1997	5	difficulties	difficulty	NOUN
ftr-465	1997	6	in	in	ADP
ftr-465	1997	7	accurately	accurately	ADV
ftr-465	1997	8	defining	define	VERB
ftr-465	1997	9	the	the	DET
ftr-465	1997	10	statutory	statutory	ADJ
ftr-465	1997	11	phrase	phrase	NOUN
ftr-465	1997	12	"	"	PUNCT
ftr-465	1997	13	trade	trade	NOUN
ftr-465	1997	14	or	or	CCONJ
ftr-465	1997	15	business	business	NOUN
ftr-465	1997	16	"	"	PUNCT
ftr-465	1997	17	and	and	CCONJ
ftr-465	1997	18	in	in	ADP
ftr-465	1997	19	applying	apply	VERB
ftr-465	1997	20	appropriate	appropriate	ADJ
ftr-465	1997	21	criteria	criterion	NOUN
ftr-465	1997	22	to	to	PART
ftr-465	1997	23	differentiate	differentiate	VERB
ftr-465	1997	24	related	related	ADJ
ftr-465	1997	25	and	and	CCONJ
ftr-465	1997	26	unrelated	unrelated	ADJ
ftr-465	1997	27	activities	activity	NOUN
ftr-465	1997	28	,	,	PUNCT
ftr-465	1997	29	the	the	DET
ftr-465	1997	30	"	"	PUNCT
ftr-465	1997	31	substantially	substantially	ADV
ftr-465	1997	32	related	relate	VERB
ftr-465	1997	33	"	"	PUNCT
ftr-465	1997	34	test	test	NOUN
ftr-465	1997	35	,	,	PUNCT
ftr-465	1997	36	properly	properly	ADV
ftr-465	1997	37	applied	apply	VERB
ftr-465	1997	38	,	,	PUNCT
ftr-465	1997	39	is	be	AUX
ftr-465	1997	40	an	an	DET
ftr-465	1997	41	administrable	administrable	ADJ
ftr-465	1997	42	standard	standard	NOUN
ftr-465	1997	43	.	.	PUNCT
ftr-465	1998	1	with	with	ADP
ftr-465	1998	2	the	the	DET
ftr-465	1998	3	accuracy	accuracy	NOUN
ftr-465	1998	4	of	of	ADP
ftr-465	1998	5	vision	vision	NOUN
ftr-465	1998	6	that	that	PRON
ftr-465	1998	7	hindsight	hindsight	ADJ
ftr-465	1998	8	affords	afford	NOUN
ftr-465	1998	9	it	it	PRON
ftr-465	1998	10	is	be	AUX
ftr-465	1998	11	clear	clear	ADJ
ftr-465	1998	12	that	that	SCONJ
ftr-465	1998	13	the	the	DET
ftr-465	1998	14	1950	1950	NUM
ftr-465	1998	15	congress	congress	NOUN
ftr-465	1998	16	,	,	PUNCT
ftr-465	1998	17	while	while	SCONJ
ftr-465	1998	18	attempting	attempt	VERB
ftr-465	1998	19	to	to	PART
ftr-465	1998	20	balance	balance	VERB
ftr-465	1998	21	the	the	DET
ftr-465	1998	22	interests	interest	NOUN
ftr-465	1998	23	of	of	ADP
ftr-465	1998	24	private	private	ADJ
ftr-465	1998	25	enterprise	enterprise	NOUN
ftr-465	1998	26	and	and	CCONJ
ftr-465	1998	27	of	of	ADP
ftr-465	1998	28	the	the	DET
ftr-465	1998	29	nonprofit	nonprofit	ADJ
ftr-465	1998	30	sector	sector	NOUN
ftr-465	1998	31	,	,	PUNCT
ftr-465	1998	32	failed	fail	VERB
ftr-465	1998	33	to	to	PART
ftr-465	1998	34	appreciate	appreciate	VERB
ftr-465	1998	35	the	the	DET
ftr-465	1998	36	inadequacy	inadequacy	NOUN
ftr-465	1998	37	of	of	ADP
ftr-465	1998	38	mere	mere	ADJ
ftr-465	1998	39	tax	tax	NOUN
ftr-465	1998	40	exemption	exemption	NOUN
ftr-465	1998	41	as	as	ADP
ftr-465	1998	42	a	a	DET
ftr-465	1998	43	means	means	NOUN
ftr-465	1998	44	to	to	PART
ftr-465	1998	45	meet	meet	VERB
ftr-465	1998	46	the	the	DET
ftr-465	1998	47	pressing	pressing	ADJ
ftr-465	1998	48	and	and	CCONJ
ftr-465	1998	49	legitimate	legitimate	ADJ
ftr-465	1998	50	need	need	NOUN
ftr-465	1998	51	of	of	ADP
ftr-465	1998	52	charitable	charitable	ADJ
ftr-465	1998	53	organizations	organization	NOUN
ftr-465	1998	54	for	for	ADP
ftr-465	1998	55	revenue	revenue	NOUN
ftr-465	1998	56	.	.	PUNCT
ftr-465	1999	1	this	this	DET
ftr-465	1999	2	congressional	congressional	ADJ
ftr-465	1999	3	failure	failure	NOUN
ftr-465	1999	4	in	in	ADP
ftr-465	1999	5	perception	perception	NOUN
ftr-465	1999	6	may	may	AUX
ftr-465	1999	7	not	not	PART
ftr-465	1999	8	have	have	AUX
ftr-465	1999	9	been	be	AUX
ftr-465	1999	10	simply	simply	ADV
ftr-465	1999	11	a	a	DET
ftr-465	1999	12	case	case	NOUN
ftr-465	1999	13	of	of	ADP
ftr-465	1999	14	nearsightedness	nearsightedness	NOUN
ftr-465	1999	15	.	.	PUNCT
ftr-465	2000	1	the	the	DET
ftr-465	2000	2	federal	federal	ADJ
ftr-465	2000	3	government	government	NOUN
ftr-465	2000	4	apparently	apparently	ADV
ftr-465	2000	5	does	do	AUX
ftr-465	2000	6	not	not	PART
ftr-465	2000	7	view	view	VERB
ftr-465	2000	8	the	the	DET
ftr-465	2000	9	fiscal	fiscal	ADJ
ftr-465	2000	10	soundness	soundness	NOUN
ftr-465	2000	11	of	of	ADP
ftr-465	2000	12	the	the	DET
ftr-465	2000	13	private	private	ADJ
ftr-465	2000	14	,	,	PUNCT
ftr-465	2000	15	nonprofit	nonprofit	ADJ
ftr-465	2000	16	charitable	charitable	ADJ
ftr-465	2000	17	sector	sector	NOUN
ftr-465	2000	18	to	to	PART
ftr-465	2000	19	be	be	AUX
ftr-465	2000	20	within	within	ADP
ftr-465	2000	21	the	the	DET
ftr-465	2000	22	ambit	ambit	NOUN
ftr-465	2000	23	of	of	ADP
ftr-465	2000	24	its	its	PRON
ftr-465	2000	25	legitimate	legitimate	ADJ
ftr-465	2000	26	concerns	concern	NOUN
ftr-465	2000	27	.	.	PUNCT
ftr-465	2001	1	yet	yet	ADV
ftr-465	2001	2	,	,	PUNCT
ftr-465	2001	3	federal	federal	ADJ
ftr-465	2001	4	government	government	NOUN
ftr-465	2001	5	action	action	NOUN
ftr-465	2001	6	has	have	AUX
ftr-465	2001	7	directly	directly	ADV
ftr-465	2001	8	and	and	CCONJ
ftr-465	2001	9	indirectly	indirectly	ADV
ftr-465	2001	10	played	play	VERB
ftr-465	2001	11	a	a	DET
ftr-465	2001	12	key	key	ADJ
ftr-465	2001	13	role	role	NOUN
ftr-465	2001	14	in	in	ADP
ftr-465	2001	15	shaping	shape	VERB
ftr-465	2001	16	the	the	DET
ftr-465	2001	17	financial	financial	ADJ
ftr-465	2001	18	destiny	destiny	NOUN
ftr-465	2001	19	of	of	ADP
ftr-465	2001	20	the	the	DET
ftr-465	2001	21	charitable	charitable	ADJ
ftr-465	2001	22	sector	sector	NOUN
ftr-465	2001	23	in	in	ADP
ftr-465	2001	24	the	the	DET
ftr-465	2001	25	ensuing	ensue	VERB
ftr-465	2001	26	years	year	NOUN
ftr-465	2001	27	.	.	PUNCT
ftr-465	2002	1	decreases	decrease	NOUN
ftr-465	2002	2	in	in	ADP
ftr-465	2002	3	federal	federal	ADJ
ftr-465	2002	4	research	research	NOUN
ftr-465	2002	5	grants	grant	NOUN
ftr-465	2002	6	and	and	CCONJ
ftr-465	2002	7	health	health	NOUN
ftr-465	2002	8	care	care	NOUN
ftr-465	2002	9	reimbursements	reimbursement	NOUN
ftr-465	2002	10	have	have	AUX
ftr-465	2002	11	profoundly	profoundly	ADV
ftr-465	2002	12	impacted	impact	VERB
ftr-465	2002	13	the	the	DET
ftr-465	2002	14	fiscal	fiscal	ADJ
ftr-465	2002	15	well	well	NOUN
ftr-465	2002	16	-	-	PUNCT
ftr-465	2002	17	being	being	NOUN
ftr-465	2002	18	of	of	ADP
ftr-465	2002	19	universities	university	NOUN
ftr-465	2002	20	and	and	CCONJ
ftr-465	2002	21	nonprofit	nonprofit	ADJ
ftr-465	2002	22	hospitals	hospital	NOUN
ftr-465	2002	23	.	.	PUNCT
ftr-465	2003	1	charitable	charitable	ADJ
ftr-465	2003	2	contributions	contribution	NOUN
ftr-465	2003	3	to	to	ADP
ftr-465	2003	4	501(c)(3	501(c)(3	NOUN
ftr-465	2003	5	)	)	PUNCT
ftr-465	2003	6	organizations	organization	NOUN
ftr-465	2003	7	as	as	ADP
ftr-465	2003	8	a	a	DET
ftr-465	2003	9	percent	percent	NOUN
ftr-465	2003	10	of	of	ADP
ftr-465	2003	11	total	total	ADJ
ftr-465	2003	12	support	support	NOUN
ftr-465	2003	13	have	have	AUX
ftr-465	2003	14	diminished	diminish	VERB
ftr-465	2003	15	,	,	PUNCT
ftr-465	2003	16	perhaps	perhaps	ADV
ftr-465	2003	17	in	in	ADP
ftr-465	2003	18	part	part	NOUN
ftr-465	2003	19	due	due	ADP
ftr-465	2003	20	to	to	ADP
ftr-465	2003	21	changes	change	NOUN
ftr-465	2003	22	in	in	ADP
ftr-465	2003	23	the	the	DET
ftr-465	2003	24	tax	tax	NOUN
ftr-465	2003	25	laws	law	NOUN
ftr-465	2003	26	affecting	affect	VERB
ftr-465	2003	27	the	the	DET
ftr-465	2003	28	economic	economic	ADJ
ftr-465	2003	29	result	result	NOUN
ftr-465	2003	30	of	of	ADP
ftr-465	2003	31	contributions	contribution	NOUN
ftr-465	2003	32	to	to	ADP
ftr-465	2003	33	donors	donor	NOUN
ftr-465	2003	34	.	.	PUNCT
ftr-465	2004	1	as	as	SCONJ
ftr-465	2004	2	revenue	revenue	NOUN
ftr-465	2004	3	sources	source	NOUN
ftr-465	2004	4	have	have	AUX
ftr-465	2004	5	decreased	decrease	VERB
ftr-465	2004	6	,	,	PUNCT
ftr-465	2004	7	compliance	compliance	NOUN
ftr-465	2004	8	with	with	ADP
ftr-465	2004	9	a	a	DET
ftr-465	2004	10	burgeoning	burgeon	VERB
ftr-465	2004	11	quantity	quantity	NOUN
ftr-465	2004	12	of	of	ADP
ftr-465	2004	13	federal	federal	ADJ
ftr-465	2004	14	legislation	legislation	NOUN
ftr-465	2004	15	and	and	CCONJ
ftr-465	2004	16	regulations	regulation	NOUN
ftr-465	2004	17	has	have	AUX
ftr-465	2004	18	caused	cause	VERB
ftr-465	2004	19	expenses	expense	NOUN
ftr-465	2004	20	to	to	PART
ftr-465	2004	21	mount	mount	VERB
ftr-465	2004	22	.	.	PUNCT
ftr-465	2005	1	navigating	navigate	VERB
ftr-465	2005	2	in	in	ADP
ftr-465	2005	3	a	a	DET
ftr-465	2005	4	society	society	NOUN
ftr-465	2005	5	that	that	PRON
ftr-465	2005	6	espouses	espouse	VERB
ftr-465	2005	7	laissez	laissez	NOUN
ftr-465	2005	8	faire	faire	NOUN
ftr-465	2005	9	,	,	PUNCT
ftr-465	2005	10	but	but	CCONJ
ftr-465	2005	11	in	in	ADP
ftr-465	2005	12	fact	fact	NOUN
ftr-465	2005	13	profoundly	profoundly	ADV
ftr-465	2005	14	affected	affect	VERB
ftr-465	2005	15	by	by	ADP
ftr-465	2005	16	the	the	DET
ftr-465	2005	17	actions	action	NOUN
ftr-465	2005	18	of	of	ADP
ftr-465	2005	19	the	the	DET
ftr-465	2005	20	federal	federal	ADJ
ftr-465	2005	21	government	government	NOUN
ftr-465	2005	22	,	,	PUNCT
ftr-465	2005	23	the	the	DET
ftr-465	2005	24	charitable	charitable	ADJ
ftr-465	2005	25	sector	sector	NOUN
ftr-465	2005	26	has	have	AUX
ftr-465	2005	27	attempted	attempt	VERB
ftr-465	2005	28	to	to	PART
ftr-465	2005	29	make	make	VERB
ftr-465	2005	30	ends	end	NOUN
ftr-465	2005	31	meet	meet	VERB
ftr-465	2005	32	by	by	ADP
ftr-465	2005	33	playing	play	VERB
ftr-465	2005	34	in	in	ADP
ftr-465	2005	35	the	the	DET
ftr-465	2005	36	"	"	PUNCT
ftr-465	2005	37	free	free	ADJ
ftr-465	2005	38	market	market	NOUN
ftr-465	2005	39	"	"	PUNCT
ftr-465	2005	40	competition	competition	NOUN
ftr-465	2005	41	game	game	NOUN
ftr-465	2005	42	without	without	ADP
ftr-465	2005	43	a	a	DET
ftr-465	2005	44	compass	compass	NOUN
ftr-465	2005	45	or	or	CCONJ
ftr-465	2005	46	a	a	DET
ftr-465	2005	47	map	map	NOUN
ftr-465	2005	48	.	.	PUNCT
ftr-465	2006	1	in	in	ADP
ftr-465	2006	2	some	some	DET
ftr-465	2006	3	instances	instance	NOUN
ftr-465	2006	4	the	the	DET
ftr-465	2006	5	competition	competition	NOUN
ftr-465	2006	6	to	to	PART
ftr-465	2006	7	squeeze	squeeze	VERB
ftr-465	2006	8	revenue	revenue	NOUN
ftr-465	2006	9	out	out	ADP
ftr-465	2006	10	of	of	ADP
ftr-465	2006	11	a	a	DET
ftr-465	2006	12	shrinking	shrink	VERB
ftr-465	2006	13	pool	pool	NOUN
ftr-465	2006	14	of	of	ADP
ftr-465	2006	15	available	available	ADJ
ftr-465	2006	16	consumer	consumer	NOUN
ftr-465	2006	17	dollars	dollar	NOUN
ftr-465	2006	18	and	and	CCONJ
ftr-465	2006	19	contribution	contribution	NOUN
ftr-465	2006	20	funds	fund	NOUN
ftr-465	2006	21	has	have	AUX
ftr-465	2006	22	led	lead	VERB
ftr-465	2006	23	501(c)(3	501(c)(3	NOUN
ftr-465	2006	24	)	)	PUNCT
ftr-465	2006	25	organizations	organization	NOUN
ftr-465	2006	26	to	to	PART
ftr-465	2006	27	overburden	overburden	VERB
ftr-465	2006	28	their	their	PRON
ftr-465	2006	29	operating	operate	VERB
ftr-465	2006	30	budgets	budget	NOUN
ftr-465	2006	31	with	with	ADP
ftr-465	2006	32	undue	undue	ADJ
ftr-465	2006	33	allocations	allocation	NOUN
ftr-465	2006	34	to	to	ADP
ftr-465	2006	35	marketing	marketing	NOUN
ftr-465	2006	36	and	and	CCONJ
ftr-465	2006	37	fundraising	fundraising	NOUN
ftr-465	2006	38	.	.	PUNCT
ftr-465	2007	1	in	in	ADP
ftr-465	2007	2	other	other	ADJ
ftr-465	2007	3	cases	case	NOUN
ftr-465	2007	4	the	the	DET
ftr-465	2007	5	pressure	pressure	NOUN
ftr-465	2007	6	for	for	ADP
ftr-465	2007	7	revenue	revenue	NOUN
ftr-465	2007	8	has	have	AUX
ftr-465	2007	9	led	lead	VERB
ftr-465	2007	10	charitable	charitable	ADJ
ftr-465	2007	11	nonprofits	nonprofit	NOUN
ftr-465	2007	12	to	to	PART
ftr-465	2007	13	push	push	VERB
ftr-465	2007	14	the	the	DET
ftr-465	2007	15	"	"	PUNCT
ftr-465	2007	16	convenience	convenience	NOUN
ftr-465	2007	17	exception	exception	NOUN
ftr-465	2007	18	"	"	PUNCT
ftr-465	2007	19	to	to	ADP
ftr-465	2007	20	unrelated	unrelated	ADJ
ftr-465	2007	21	business	business	NOUN
ftr-465	2007	22	activity	activity	NOUN
ftr-465	2007	23	beyond	beyond	ADP
ftr-465	2007	24	its	its	PRON
ftr-465	2007	25	intended	intend	VERB
ftr-465	2007	26	limits	limit	NOUN
ftr-465	2007	27	.	.	PUNCT
ftr-465	2008	1	at	at	ADP
ftr-465	2008	2	the	the	DET
ftr-465	2008	3	same	same	ADJ
ftr-465	2008	4	time	time	NOUN
ftr-465	2008	5	,	,	PUNCT
ftr-465	2008	6	for	for	ADP
ftr-465	2008	7	-	-	PUNCT
ftr-465	2008	8	profit	profit	NOUN
ftr-465	2008	9	enterprises	enterprise	NOUN
ftr-465	2008	10	have	have	AUX
ftr-465	2008	11	added	add	VERB
ftr-465	2008	12	to	to	ADP
ftr-465	2008	13	the	the	DET
ftr-465	2008	14	competitive	competitive	ADJ
ftr-465	2008	15	pressure	pressure	NOUN
ftr-465	2008	16	by	by	ADP
ftr-465	2008	17	finding	find	VERB
ftr-465	2008	18	certain	certain	ADJ
ftr-465	2008	19	traditionally	traditionally	ADV
ftr-465	2008	20	nonprofit	nonprofit	ADJ
ftr-465	2008	21	activities	activity	NOUN
ftr-465	2008	22	to	to	PART
ftr-465	2008	23	be	be	AUX
ftr-465	2008	24	profitable	profitable	ADJ
ftr-465	2008	25	,	,	PUNCT
ftr-465	2008	26	at	at	ADP
ftr-465	2008	27	least	least	ADJ
ftr-465	2008	28	for	for	ADP
ftr-465	2008	29	the	the	DET
ftr-465	2008	30	moment	moment	NOUN
ftr-465	2008	31	.	.	PUNCT
ftr-465	2009	1	as	as	ADP
ftr-465	2009	2	a	a	DET
ftr-465	2009	3	result	result	NOUN
ftr-465	2009	4	,	,	PUNCT
ftr-465	2009	5	forty	forty	NUM
ftr-465	2009	6	-	-	PUNCT
ftr-465	2009	7	six	six	NUM
ftr-465	2009	8	years	year	NOUN
ftr-465	2009	9	after	after	ADP
ftr-465	2009	10	the	the	DET
ftr-465	2009	11	effective	effective	ADJ
ftr-465	2009	12	date	date	NOUN
ftr-465	2009	13	of	of	ADP
ftr-465	2009	14	the	the	DET
ftr-465	2009	15	1950	1950	NUM
ftr-465	2009	16	legislation	legislation	NOUN
ftr-465	2009	17	,	,	PUNCT
ftr-465	2009	18	it	it	PRON
ftr-465	2009	19	is	be	AUX
ftr-465	2009	20	the	the	DET
ftr-465	2009	21	private	private	ADJ
ftr-465	2009	22	,	,	PUNCT
ftr-465	2009	23	nonprofit	nonprofit	ADJ
ftr-465	2009	24	charitable	charitable	ADJ
ftr-465	2009	25	sector	sector	NOUN
ftr-465	2009	26	that	that	PRON
ftr-465	2009	27	now	now	ADV
ftr-465	2009	28	threatens	threaten	VERB
ftr-465	2009	29	to	to	PART
ftr-465	2009	30	move	move	VERB
ftr-465	2009	31	to	to	ADP
ftr-465	2009	32	the	the	DET
ftr-465	2009	33	top	top	NOUN
ftr-465	2009	34	of	of	ADP
ftr-465	2009	35	the	the	DET
ftr-465	2009	36	list	list	NOUN
ftr-465	2009	37	of	of	ADP
ftr-465	2009	38	endangered	endangered	ADJ
ftr-465	2009	39	species	specie	NOUN
ftr-465	2009	40	.	.	PUNCT
ftr-465	2010	1	it	it	PRON
ftr-465	2010	2	is	be	AUX
ftr-465	2010	3	the	the	DET
ftr-465	2010	4	position	position	NOUN
ftr-465	2010	5	of	of	ADP
ftr-465	2010	6	this	this	DET
ftr-465	2010	7	article	article	NOUN
ftr-465	2010	8	that	that	SCONJ
ftr-465	2010	9	the	the	DET
ftr-465	2010	10	species	species	NOUN
ftr-465	2010	11	is	be	AUX
ftr-465	2010	12	worth	worth	ADJ
ftr-465	2010	13	saving	save	VERB
ftr-465	2010	14	as	as	ADP
ftr-465	2010	15	representing	represent	VERB
ftr-465	2010	16	an	an	DET
ftr-465	2010	17	essential	essential	ADJ
ftr-465	2010	18	ingredient	ingredient	NOUN
ftr-465	2010	19	1996	1996	NUM
ftr-465	2010	20	]	]	PUNCT
ftr-465	2011	1	florida	florida	PROPN
ftr-465	2011	2	tax	tax	NOUN
ftr-465	2011	3	review	review	NOUN
ftr-465	2011	4	in	in	ADP
ftr-465	2011	5	the	the	DET
ftr-465	2011	6	mix	mix	NOUN
ftr-465	2011	7	of	of	ADP
ftr-465	2011	8	american	american	ADJ
ftr-465	2011	9	pluralistic	pluralistic	ADJ
ftr-465	2011	10	society	society	NOUN
ftr-465	2011	11	.	.	PUNCT
ftr-465	2012	1	clearly	clearly	ADV
ftr-465	2012	2	,	,	PUNCT
ftr-465	2012	3	a	a	DET
ftr-465	2012	4	plan	plan	NOUN
ftr-465	2012	5	to	to	PART
ftr-465	2012	6	secure	secure	VERB
ftr-465	2012	7	an	an	DET
ftr-465	2012	8	adequate	adequate	ADJ
ftr-465	2012	9	and	and	CCONJ
ftr-465	2012	10	reliable	reliable	ADJ
ftr-465	2012	11	source	source	NOUN
ftr-465	2012	12	of	of	ADP
ftr-465	2012	13	revenue	revenue	NOUN
ftr-465	2012	14	to	to	PART
ftr-465	2012	15	fund	fund	VERB
ftr-465	2012	16	the	the	DET
ftr-465	2012	17	charitable	charitable	ADJ
ftr-465	2012	18	activities	activity	NOUN
ftr-465	2012	19	of	of	ADP
ftr-465	2012	20	501(c)(3	501(c)(3	NOUN
ftr-465	2012	21	)	)	PUNCT
ftr-465	2012	22	organizations	organization	NOUN
ftr-465	2012	23	will	will	AUX
ftr-465	2012	24	require	require	VERB
ftr-465	2012	25	a	a	DET
ftr-465	2012	26	collaborative	collaborative	ADJ
ftr-465	2012	27	effort	effort	NOUN
ftr-465	2012	28	on	on	ADP
ftr-465	2012	29	the	the	DET
ftr-465	2012	30	part	part	NOUN
ftr-465	2012	31	of	of	ADP
ftr-465	2012	32	the	the	DET
ftr-465	2012	33	organizations	organization	NOUN
ftr-465	2012	34	and	and	CCONJ
ftr-465	2012	35	the	the	DET
ftr-465	2012	36	federal	federal	ADJ
ftr-465	2012	37	government	government	NOUN
ftr-465	2012	38	;	;	PUNCT
ftr-465	2012	39	one	one	NUM
ftr-465	2012	40	that	that	PRON
ftr-465	2012	41	,	,	PUNCT
ftr-465	2012	42	hopefully	hopefully	ADV
ftr-465	2012	43	,	,	PUNCT
ftr-465	2012	44	respects	respect	VERB
ftr-465	2012	45	the	the	DET
ftr-465	2012	46	charitable	charitable	ADJ
ftr-465	2012	47	sector	sector	NOUN
ftr-465	2012	48	's	's	PART
ftr-465	2012	49	needs	need	NOUN
ftr-465	2012	50	for	for	ADP
ftr-465	2012	51	financial	financial	ADJ
ftr-465	2012	52	and	and	CCONJ
ftr-465	2012	53	political	political	ADJ
ftr-465	2012	54	independence	independence	NOUN
ftr-465	2012	55	.	.	PUNCT
ftr-465	2013	1	this	this	DET
ftr-465	2013	2	article	article	NOUN
ftr-465	2013	3	suggests	suggest	VERB
ftr-465	2013	4	that	that	SCONJ
ftr-465	2013	5	the	the	DET
ftr-465	2013	6	charitable	charitable	ADJ
ftr-465	2013	7	sector	sector	NOUN
ftr-465	2013	8	's	's	PART
ftr-465	2013	9	need	need	NOUN
ftr-465	2013	10	to	to	PART
ftr-465	2013	11	replace	replace	VERB
ftr-465	2013	12	diminished	diminished	ADJ
ftr-465	2013	13	revenue	revenue	NOUN
ftr-465	2013	14	from	from	ADP
ftr-465	2013	15	traditional	traditional	ADJ
ftr-465	2013	16	sources	source	NOUN
ftr-465	2013	17	may	may	AUX
ftr-465	2013	18	,	,	PUNCT
ftr-465	2013	19	to	to	ADP
ftr-465	2013	20	some	some	DET
ftr-465	2013	21	measure	measure	NOUN
ftr-465	2013	22	,	,	PUNCT
ftr-465	2013	23	be	be	AUX
ftr-465	2013	24	achieved	achieve	VERB
ftr-465	2013	25	through	through	ADP
ftr-465	2013	26	enactment	enactment	NOUN
ftr-465	2013	27	of	of	ADP
ftr-465	2013	28	the	the	DET
ftr-465	2013	29	elective	elective	ADJ
ftr-465	2013	30	credit	credit	NOUN
ftr-465	2013	31	outlined	outline	VERB
ftr-465	2013	32	in	in	ADP
ftr-465	2013	33	appendix	appendix	ADJ
ftr-465	2013	34	a.	a.	NOUN
ftr-465	2013	35	the	the	DET
ftr-465	2013	36	elective	elective	ADJ
ftr-465	2013	37	credit	credit	NOUN
ftr-465	2013	38	offers	offer	VERB
ftr-465	2013	39	the	the	DET
ftr-465	2013	40	advantage	advantage	NOUN
ftr-465	2013	41	of	of	ADP
ftr-465	2013	42	a	a	DET
ftr-465	2013	43	revenue	revenue	NOUN
ftr-465	2013	44	source	source	NOUN
ftr-465	2013	45	that	that	PRON
ftr-465	2013	46	is	be	AUX
ftr-465	2013	47	at	at	ADP
ftr-465	2013	48	least	least	ADJ
ftr-465	2013	49	within	within	ADP
ftr-465	2013	50	the	the	DET
ftr-465	2013	51	control	control	NOUN
ftr-465	2013	52	of	of	ADP
ftr-465	2013	53	the	the	DET
ftr-465	2013	54	501(c)(3	501(c)(3	NUM
ftr-465	2013	55	)	)	PUNCT
ftr-465	2013	56	organization	organization	NOUN
ftr-465	2013	57	's	's	PART
ftr-465	2013	58	wholly	wholly	ADV
ftr-465	2013	59	-	-	PUNCT
ftr-465	2013	60	owned	own	VERB
ftr-465	2013	61	business	business	NOUN
ftr-465	2013	62	benefactors	benefactor	NOUN
ftr-465	2013	63	without	without	ADP
ftr-465	2013	64	compromising	compromise	VERB
ftr-465	2013	65	the	the	DET
ftr-465	2013	66	ability	ability	NOUN
ftr-465	2013	67	of	of	ADP
ftr-465	2013	68	for	for	ADP
ftr-465	2013	69	-	-	PUNCT
ftr-465	2013	70	profit	profit	NOUN
ftr-465	2013	71	enterprises	enterprise	NOUN
ftr-465	2013	72	to	to	PART
ftr-465	2013	73	compete	compete	VERB
ftr-465	2013	74	fairly	fairly	ADV
ftr-465	2013	75	with	with	ADP
ftr-465	2013	76	those	those	DET
ftr-465	2013	77	benefactors	benefactor	NOUN
ftr-465	2013	78	.	.	PUNCT
ftr-465	2014	1	finally	finally	ADV
ftr-465	2014	2	,	,	PUNCT
ftr-465	2014	3	the	the	DET
ftr-465	2014	4	article	article	NOUN
ftr-465	2014	5	maintains	maintain	VERB
ftr-465	2014	6	that	that	SCONJ
ftr-465	2014	7	the	the	DET
ftr-465	2014	8	creation	creation	NOUN
ftr-465	2014	9	of	of	ADP
ftr-465	2014	10	private	private	ADJ
ftr-465	2014	11	selfregulatory	selfregulatory	ADJ
ftr-465	2014	12	associations	association	NOUN
ftr-465	2014	13	of	of	ADP
ftr-465	2014	14	the	the	DET
ftr-465	2014	15	various	various	ADJ
ftr-465	2014	16	subgroups	subgroup	NOUN
ftr-465	2014	17	of	of	ADP
ftr-465	2014	18	charitable	charitable	ADJ
ftr-465	2014	19	nonprofits	nonprofit	NOUN
ftr-465	2014	20	is	be	AUX
ftr-465	2014	21	virtually	virtually	ADV
ftr-465	2014	22	an	an	DET
ftr-465	2014	23	imperative	imperative	NOUN
ftr-465	2014	24	.	.	PUNCT
ftr-465	2015	1	such	such	ADJ
ftr-465	2015	2	self	self	NOUN
ftr-465	2015	3	-	-	PUNCT
ftr-465	2015	4	regulatory	regulatory	ADJ
ftr-465	2015	5	associations	association	NOUN
ftr-465	2015	6	,	,	PUNCT
ftr-465	2015	7	working	work	VERB
ftr-465	2015	8	in	in	ADP
ftr-465	2015	9	tandem	tandem	NOUN
ftr-465	2015	10	with	with	ADP
ftr-465	2015	11	a	a	DET
ftr-465	2015	12	new	new	ADJ
ftr-465	2015	13	commission	commission	NOUN
ftr-465	2015	14	of	of	ADP
ftr-465	2015	15	charities	charity	NOUN
ftr-465	2015	16	,	,	PUNCT
ftr-465	2015	17	could	could	AUX
ftr-465	2015	18	go	go	VERB
ftr-465	2015	19	a	a	DET
ftr-465	2015	20	long	long	ADJ
ftr-465	2015	21	way	way	NOUN
ftr-465	2015	22	toward	toward	ADP
ftr-465	2015	23	promoting	promote	VERB
ftr-465	2015	24	the	the	DET
ftr-465	2015	25	efficient	efficient	ADJ
ftr-465	2015	26	delivery	delivery	NOUN
ftr-465	2015	27	of	of	ADP
ftr-465	2015	28	social	social	ADJ
ftr-465	2015	29	benefits	benefit	NOUN
ftr-465	2015	30	by	by	ADP
ftr-465	2015	31	501(c)(3	501(c)(3	NOUN
ftr-465	2015	32	)	)	PUNCT
ftr-465	2015	33	organizations	organization	NOUN
ftr-465	2015	34	,	,	PUNCT
ftr-465	2015	35	enforcing	enforce	VERB
ftr-465	2015	36	their	their	PRON
ftr-465	2015	37	accountability	accountability	NOUN
ftr-465	2015	38	to	to	ADP
ftr-465	2015	39	the	the	DET
ftr-465	2015	40	public	public	NOUN
ftr-465	2015	41	,	,	PUNCT
ftr-465	2015	42	increasing	increase	VERB
ftr-465	2015	43	understanding	understanding	NOUN
ftr-465	2015	44	of	of	ADP
ftr-465	2015	45	the	the	DET
ftr-465	2015	46	unique	unique	ADJ
ftr-465	2015	47	role	role	NOUN
ftr-465	2015	48	played	play	VERB
ftr-465	2015	49	by	by	ADP
ftr-465	2015	50	charitable	charitable	ADJ
ftr-465	2015	51	nonprofits	nonprofit	NOUN
ftr-465	2015	52	in	in	ADP
ftr-465	2015	53	american	american	ADJ
ftr-465	2015	54	society	society	NOUN
ftr-465	2015	55	,	,	PUNCT
ftr-465	2015	56	and	and	CCONJ
ftr-465	2015	57	thereby	thereby	ADV
ftr-465	2015	58	restoring	restore	VERB
ftr-465	2015	59	public	public	ADJ
ftr-465	2015	60	confidence	confidence	NOUN
ftr-465	2015	61	in	in	ADP
ftr-465	2015	62	the	the	DET
ftr-465	2015	63	tax	tax	NOUN
ftr-465	2015	64	system	system	NOUN
ftr-465	2015	65	as	as	SCONJ
ftr-465	2015	66	it	it	PRON
ftr-465	2015	67	applies	apply	VERB
ftr-465	2015	68	to	to	ADP
ftr-465	2015	69	the	the	DET
ftr-465	2015	70	charitable	charitable	ADJ
ftr-465	2015	71	sector	sector	NOUN
ftr-465	2015	72	.	.	PUNCT
ftr-465	2016	1	[	[	X
ftr-465	2016	2	vol	vol	NOUN
ftr-465	2016	3	.	.	PUNCT
ftr-465	2016	4	3:7	3:7	NUM
ftr-465	2016	5	unfair	unfair	ADJ
ftr-465	2016	6	business	business	NOUN
ftr-465	2016	7	competition	competition	NOUN
ftr-465	2016	8	appendix	appendix	VERB
ftr-465	2016	9	a	a	DET
ftr-465	2016	10	1	1	NUM
ftr-465	2016	11	.	.	NOUN
ftr-465	2016	12	subject	subject	NOUN
ftr-465	2016	13	to	to	ADP
ftr-465	2016	14	the	the	DET
ftr-465	2016	15	limitations	limitation	NOUN
ftr-465	2016	16	described	describe	VERB
ftr-465	2016	17	below	below	ADV
ftr-465	2016	18	,	,	PUNCT
ftr-465	2016	19	a	a	DET
ftr-465	2016	20	feeder	feeder	NOUN
ftr-465	2016	21	or	or	CCONJ
ftr-465	2016	22	unrelated	unrelated	ADJ
ftr-465	2016	23	business	business	NOUN
ftr-465	2016	24	wholly	wholly	ADV
ftr-465	2016	25	owned	own	VERB
ftr-465	2016	26	by	by	ADP
ftr-465	2016	27	a	a	DET
ftr-465	2016	28	501(c)(3	501(c)(3	NUM
ftr-465	2016	29	)	)	PUNCT
ftr-465	2016	30	organization	organization	NOUN
ftr-465	2016	31	(	(	PUNCT
ftr-465	2016	32	other	other	ADJ
ftr-465	2016	33	than	than	ADP
ftr-465	2016	34	a	a	DET
ftr-465	2016	35	private	private	ADJ
ftr-465	2016	36	foundation	foundation	NOUN
ftr-465	2016	37	as	as	SCONJ
ftr-465	2016	38	defined	define	VERB
ftr-465	2016	39	in	in	ADP
ftr-465	2016	40	section	section	NOUN
ftr-465	2016	41	509	509	NUM
ftr-465	2016	42	)	)	PUNCT
ftr-465	2016	43	shall	shall	AUX
ftr-465	2016	44	be	be	AUX
ftr-465	2016	45	allowed	allow	VERB
ftr-465	2016	46	an	an	DET
ftr-465	2016	47	elective	elective	ADJ
ftr-465	2016	48	credit	credit	NOUN
ftr-465	2016	49	against	against	ADP
ftr-465	2016	50	its	its	PRON
ftr-465	2016	51	income	income	NOUN
ftr-465	2016	52	tax	tax	NOUN
ftr-465	2016	53	for	for	ADP
ftr-465	2016	54	the	the	DET
ftr-465	2016	55	taxable	taxable	ADJ
ftr-465	2016	56	year	year	NOUN
ftr-465	2016	57	an	an	DET
ftr-465	2016	58	amount	amount	NOUN
ftr-465	2016	59	equal	equal	ADJ
ftr-465	2016	60	to	to	ADP
ftr-465	2016	61	distributions	distribution	NOUN
ftr-465	2016	62	made	make	VERB
ftr-465	2016	63	or	or	CCONJ
ftr-465	2016	64	deemed	deem	VERB
ftr-465	2016	65	made	make	VERB
ftr-465	2016	66	during	during	ADP
ftr-465	2016	67	such	such	ADJ
ftr-465	2016	68	taxable	taxable	ADJ
ftr-465	2016	69	year	year	NOUN
ftr-465	2016	70	to	to	ADP
ftr-465	2016	71	its	its	PRON
ftr-465	2016	72	501(c)(3	501(c)(3	NOUN
ftr-465	2016	73	)	)	PUNCT
ftr-465	2016	74	owner	owner	NOUN
ftr-465	2016	75	on	on	ADP
ftr-465	2016	76	the	the	DET
ftr-465	2016	77	basis	basis	NOUN
ftr-465	2016	78	of	of	ADP
ftr-465	2016	79	$	$	SYM
ftr-465	2016	80	1	1	NUM
ftr-465	2016	81	credit	credit	NOUN
ftr-465	2016	82	for	for	ADP
ftr-465	2016	83	(	(	PUNCT
ftr-465	2016	84	for	for	ADP
ftr-465	2016	85	purposes	purpose	NOUN
ftr-465	2016	86	of	of	ADP
ftr-465	2016	87	illustration	illustration	NOUN
ftr-465	2016	88	)	)	PUNCT
ftr-465	2016	89	$	$	SYM
ftr-465	2016	90	1.35	1.35	NUM
ftr-465	2016	91	of	of	ADP
ftr-465	2016	92	distributions	distribution	NOUN
ftr-465	2016	93	.	.	PUNCT
ftr-465	2017	1	example	example	NOUN
ftr-465	2018	1	1	1	NUM
ftr-465	2018	2	:	:	PUNCT
ftr-465	2018	3	assume	assume	VERB
ftr-465	2018	4	that	that	SCONJ
ftr-465	2018	5	taxable	taxable	ADJ
ftr-465	2018	6	income	income	NOUN
ftr-465	2018	7	equals	equal	VERB
ftr-465	2018	8	pre	pre	ADJ
ftr-465	2018	9	-	-	ADJ
ftr-465	2018	10	tax	tax	ADJ
ftr-465	2018	11	cash	cash	NOUN
ftr-465	2018	12	profit	profit	NOUN
ftr-465	2018	13	and	and	CCONJ
ftr-465	2018	14	that	that	SCONJ
ftr-465	2018	15	the	the	DET
ftr-465	2018	16	income	income	NOUN
ftr-465	2018	17	tax	tax	NOUN
ftr-465	2018	18	rate	rate	NOUN
ftr-465	2018	19	is	be	AUX
ftr-465	2018	20	a	a	DET
ftr-465	2018	21	flat	flat	ADJ
ftr-465	2018	22	35	35	NUM
ftr-465	2018	23	%	%	NOUN
ftr-465	2018	24	.	.	PUNCT
ftr-465	2019	1	feeder	feeder	PROPN
ftr-465	2019	2	,	,	PUNCT
ftr-465	2019	3	inc	inc	PROPN
ftr-465	2019	4	.	.	PROPN
ftr-465	2019	5	,	,	PUNCT
ftr-465	2019	6	wholly	wholly	ADV
ftr-465	2019	7	-	-	PUNCT
ftr-465	2019	8	owned	own	VERB
ftr-465	2019	9	by	by	ADP
ftr-465	2019	10	university	university	NOUN
ftr-465	2019	11	,	,	PUNCT
ftr-465	2019	12	earns	earn	VERB
ftr-465	2019	13	$	$	SYM
ftr-465	2019	14	1	1	NUM
ftr-465	2019	15	ox	ox	ADJ
ftr-465	2019	16	taxable	taxable	ADJ
ftr-465	2019	17	income	income	NOUN
ftr-465	2019	18	for	for	ADP
ftr-465	2019	19	the	the	DET
ftr-465	2019	20	taxable	taxable	ADJ
ftr-465	2019	21	year	year	NOUN
ftr-465	2019	22	on	on	ADP
ftr-465	2019	23	which	which	PRON
ftr-465	2019	24	there	there	PRON
ftr-465	2019	25	is	be	VERB
ftr-465	2019	26	a	a	DET
ftr-465	2019	27	$	$	SYM
ftr-465	2019	28	35x	35x	NOUN
ftr-465	2019	29	tax	tax	NOUN
ftr-465	2019	30	before	before	ADP
ftr-465	2019	31	application	application	NOUN
ftr-465	2019	32	of	of	ADP
ftr-465	2019	33	the	the	DET
ftr-465	2019	34	elective	elective	ADJ
ftr-465	2019	35	credit	credit	NOUN
ftr-465	2019	36	.	.	PUNCT
ftr-465	2020	1	feeder	feeder	PROPN
ftr-465	2020	2	,	,	PUNCT
ftr-465	2020	3	inc	inc	PROPN
ftr-465	2020	4	.	.	PROPN
ftr-465	2020	5	distributes	distribute	VERB
ftr-465	2020	6	$	$	SYM
ftr-465	2020	7	47.25x	47.25x	NOUN
ftr-465	2020	8	to	to	ADP
ftr-465	2020	9	university	university	NOUN
ftr-465	2020	10	during	during	ADP
ftr-465	2020	11	the	the	DET
ftr-465	2020	12	taxable	taxable	ADJ
ftr-465	2020	13	year	year	NOUN
ftr-465	2020	14	(	(	PUNCT
ftr-465	2020	15	$	$	SYM
ftr-465	2020	16	35x	35x	NUM
ftr-465	2020	17	tax	tax	NOUN
ftr-465	2020	18	times	time	NOUN
ftr-465	2020	19	1.35	1.35	NUM
ftr-465	2020	20	)	)	PUNCT
ftr-465	2020	21	and	and	CCONJ
ftr-465	2020	22	elects	elect	NOUN
ftr-465	2020	23	to	to	PART
ftr-465	2020	24	claim	claim	VERB
ftr-465	2020	25	a	a	DET
ftr-465	2020	26	$	$	SYM
ftr-465	2020	27	35x	35x	NOUN
ftr-465	2020	28	credit	credit	NOUN
ftr-465	2020	29	against	against	ADP
ftr-465	2020	30	its	its	PRON
ftr-465	2020	31	$	$	SYM
ftr-465	2020	32	35x	35x	NOUN
ftr-465	2020	33	tax	tax	NOUN
ftr-465	2020	34	liability	liability	NOUN
ftr-465	2020	35	.	.	PUNCT
ftr-465	2021	1	thus	thus	ADV
ftr-465	2021	2	,	,	PUNCT
ftr-465	2021	3	feeder	feeder	PROPN
ftr-465	2021	4	,	,	PUNCT
ftr-465	2021	5	inc	inc	PROPN
ftr-465	2021	6	.	.	PROPN
ftr-465	2021	7	may	may	AUX
ftr-465	2021	8	elect	elect	VERB
ftr-465	2021	9	to	to	PART
ftr-465	2021	10	reduce	reduce	VERB
ftr-465	2021	11	its	its	PRON
ftr-465	2021	12	income	income	NOUN
ftr-465	2021	13	tax	tax	NOUN
ftr-465	2021	14	liability	liability	NOUN
ftr-465	2021	15	to	to	ADP
ftr-465	2021	16	zero	zero	NUM
ftr-465	2021	17	on	on	ADP
ftr-465	2021	18	condition	condition	NOUN
ftr-465	2021	19	that	that	SCONJ
ftr-465	2021	20	it	it	PRON
ftr-465	2021	21	distributes	distribute	VERB
ftr-465	2021	22	the	the	DET
ftr-465	2021	23	sum	sum	NOUN
ftr-465	2021	24	of	of	ADP
ftr-465	2021	25	a	a	DET
ftr-465	2021	26	tax	tax	NOUN
ftr-465	2021	27	equivalent	equivalent	NOUN
ftr-465	2021	28	amount	amount	NOUN
ftr-465	2021	29	(	(	PUNCT
ftr-465	2021	30	$	$	SYM
ftr-465	2021	31	35x	35x	NUM
ftr-465	2021	32	)	)	PUNCT
ftr-465	2021	33	plus	plus	CCONJ
ftr-465	2021	34	an	an	DET
ftr-465	2021	35	additional	additional	ADJ
ftr-465	2021	36	amount	amount	NOUN
ftr-465	2021	37	,	,	PUNCT
ftr-465	2021	38	in	in	ADP
ftr-465	2021	39	this	this	DET
ftr-465	2021	40	case	case	NOUN
ftr-465	2021	41	$	$	SYM
ftr-465	2021	42	12.25x	12.25x	PROPN
ftr-465	2021	43	(	(	PUNCT
ftr-465	2021	44	12.25	12.25	NUM
ftr-465	2021	45	%	%	NOUN
ftr-465	2021	46	of	of	ADP
ftr-465	2021	47	taxable	taxable	ADJ
ftr-465	2021	48	income	income	NOUN
ftr-465	2021	49	)	)	PUNCT
ftr-465	2021	50	,	,	PUNCT
ftr-465	2021	51	to	to	ADP
ftr-465	2021	52	university	university	NOUN
ftr-465	2021	53	.	.	PUNCT
ftr-465	2022	1	rationale	rationale	NOUN
ftr-465	2022	2	:	:	PUNCT
ftr-465	2022	3	the	the	DET
ftr-465	2022	4	assumption	assumption	NOUN
ftr-465	2022	5	is	be	AUX
ftr-465	2022	6	that	that	SCONJ
ftr-465	2022	7	feeder	feeder	NOUN
ftr-465	2022	8	,	,	PUNCT
ftr-465	2022	9	inc	inc	PROPN
ftr-465	2022	10	.	.	PROPN
ftr-465	2022	11	's	's	PART
ftr-465	2022	12	for	for	ADP
ftr-465	2022	13	-	-	PUNCT
ftr-465	2022	14	profit	profit	NOUN
ftr-465	2022	15	competitor	competitor	NOUN
ftr-465	2022	16	earning	earn	VERB
ftr-465	2022	17	$	$	SYM
ftr-465	2022	18	100x	100x	NUM
ftr-465	2022	19	taxable	taxable	ADJ
ftr-465	2022	20	income	income	NOUN
ftr-465	2022	21	and	and	CCONJ
ftr-465	2022	22	paying	pay	VERB
ftr-465	2022	23	$	$	SYM
ftr-465	2022	24	35x	35x	NOUN
ftr-465	2022	25	tax	tax	NOUN
ftr-465	2022	26	will	will	AUX
ftr-465	2022	27	be	be	AUX
ftr-465	2022	28	expected	expect	VERB
ftr-465	2022	29	to	to	PART
ftr-465	2022	30	distribute	distribute	VERB
ftr-465	2022	31	12.25	12.25	NUM
ftr-465	2022	32	%	%	NOUN
ftr-465	2022	33	of	of	ADP
ftr-465	2022	34	taxable	taxable	ADJ
ftr-465	2022	35	income	income	NOUN
ftr-465	2022	36	to	to	ADP
ftr-465	2022	37	its	its	PRON
ftr-465	2022	38	shareholders	shareholder	NOUN
ftr-465	2022	39	as	as	ADP
ftr-465	2022	40	an	an	DET
ftr-465	2022	41	adequate	adequate	ADJ
ftr-465	2022	42	return	return	NOUN
ftr-465	2022	43	on	on	ADP
ftr-465	2022	44	investment	investment	NOUN
ftr-465	2022	45	.	.	PUNCT
ftr-465	2023	1	the	the	DET
ftr-465	2023	2	goal	goal	NOUN
ftr-465	2023	3	is	be	AUX
ftr-465	2023	4	to	to	PART
ftr-465	2023	5	leave	leave	VERB
ftr-465	2023	6	the	the	DET
ftr-465	2023	7	feeder	feeder	NOUN
ftr-465	2023	8	with	with	ADP
ftr-465	2023	9	the	the	DET
ftr-465	2023	10	same	same	ADJ
ftr-465	2023	11	"	"	PUNCT
ftr-465	2023	12	after	after	ADP
ftr-465	2023	13	tax	tax	NOUN
ftr-465	2023	14	/	/	SYM
ftr-465	2023	15	distributions	distribution	NOUN
ftr-465	2023	16	to	to	ADP
ftr-465	2023	17	owners	owner	NOUN
ftr-465	2023	18	"	"	PUNCT
ftr-465	2023	19	dollars	dollar	NOUN
ftr-465	2023	20	as	as	ADP
ftr-465	2023	21	its	its	PRON
ftr-465	2023	22	for	for	ADP
ftr-465	2023	23	-	-	PUNCT
ftr-465	2023	24	profit	profit	NOUN
ftr-465	2023	25	competition	competition	NOUN
ftr-465	2023	26	(	(	PUNCT
ftr-465	2023	27	$	$	SYM
ftr-465	2023	28	100x	100x	NUM
ftr-465	2023	29	taxable	taxable	ADJ
ftr-465	2023	30	income	income	NOUN
ftr-465	2023	31	minus	minus	CCONJ
ftr-465	2023	32	[	[	PUNCT
ftr-465	2023	33	$	$	SYM
ftr-465	2023	34	35x	35x	NUM
ftr-465	2023	35	plus	plus	CCONJ
ftr-465	2023	36	$	$	SYM
ftr-465	2023	37	12.25x	12.25x	NUM
ftr-465	2023	38	]	]	PUNCT
ftr-465	2023	39	equals	equal	VERB
ftr-465	2023	40	$	$	SYM
ftr-465	2023	41	52.75x	52.75x	NUM
ftr-465	2023	42	remaining	remain	VERB
ftr-465	2023	43	for	for	ADP
ftr-465	2023	44	each	each	PRON
ftr-465	2023	45	)	)	PUNCT
ftr-465	2023	46	.	.	PUNCT
ftr-465	2024	1	2	2	X
ftr-465	2024	2	.	.	X
ftr-465	2024	3	as	as	ADP
ftr-465	2024	4	a	a	DET
ftr-465	2024	5	condition	condition	NOUN
ftr-465	2024	6	to	to	ADP
ftr-465	2024	7	electing	elect	VERB
ftr-465	2024	8	the	the	DET
ftr-465	2024	9	credit	credit	NOUN
ftr-465	2024	10	,	,	PUNCT
ftr-465	2024	11	the	the	DET
ftr-465	2024	12	feeder	feeder	NOUN
ftr-465	2024	13	or	or	CCONJ
ftr-465	2024	14	unrelated	unrelated	ADJ
ftr-465	2024	15	business	business	NOUN
ftr-465	2024	16	shall	shall	AUX
ftr-465	2024	17	be	be	AUX
ftr-465	2024	18	required	require	VERB
ftr-465	2024	19	to	to	PART
ftr-465	2024	20	establish	establish	VERB
ftr-465	2024	21	the	the	DET
ftr-465	2024	22	competitiveness	competitiveness	NOUN
ftr-465	2024	23	of	of	ADP
ftr-465	2024	24	the	the	DET
ftr-465	2024	25	prices	price	NOUN
ftr-465	2024	26	it	it	PRON
ftr-465	2024	27	charges	charge	VERB
ftr-465	2024	28	for	for	ADP
ftr-465	2024	29	the	the	DET
ftr-465	2024	30	sale	sale	NOUN
ftr-465	2024	31	of	of	ADP
ftr-465	2024	32	its	its	PRON
ftr-465	2024	33	goods	good	NOUN
ftr-465	2024	34	or	or	CCONJ
ftr-465	2024	35	services	service	NOUN
ftr-465	2024	36	.	.	PUNCT
ftr-465	2025	1	compliance	compliance	NOUN
ftr-465	2025	2	with	with	ADP
ftr-465	2025	3	"	"	PUNCT
ftr-465	2025	4	safe	safe	ADJ
ftr-465	2025	5	harbor	harbor	NOUN
ftr-465	2025	6	"	"	PUNCT
ftr-465	2025	7	guidelines	guideline	NOUN
ftr-465	2025	8	shall	shall	AUX
ftr-465	2025	9	be	be	AUX
ftr-465	2025	10	deemed	deem	VERB
ftr-465	2025	11	compliance	compliance	NOUN
ftr-465	2025	12	with	with	ADP
ftr-465	2025	13	this	this	DET
ftr-465	2025	14	condition	condition	NOUN
ftr-465	2025	15	,	,	PUNCT
ftr-465	2025	16	e.g.	e.g.	ADV
ftr-465	2025	17	,	,	PUNCT
ftr-465	2025	18	the	the	DET
ftr-465	2025	19	five	five	NUM
ftr-465	2025	20	-	-	PUNCT
ftr-465	2025	21	year	year	NOUN
ftr-465	2025	22	average	average	NOUN
ftr-465	2025	23	of	of	ADP
ftr-465	2025	24	the	the	DET
ftr-465	2025	25	taxpayer	taxpayer	NOUN
ftr-465	2025	26	's	's	PART
ftr-465	2025	27	gross	gross	ADJ
ftr-465	2025	28	profit	profit	NOUN
ftr-465	2025	29	margin	margin	NOUN
ftr-465	2025	30	(	(	PUNCT
ftr-465	2025	31	or	or	CCONJ
ftr-465	2025	32	return	return	VERB
ftr-465	2025	33	on	on	ADP
ftr-465	2025	34	equity	equity	NOUN
ftr-465	2025	35	capital	capital	NOUN
ftr-465	2025	36	)	)	PUNCT
ftr-465	2025	37	within	within	ADP
ftr-465	2025	38	an	an	DET
ftr-465	2025	39	acceptable	acceptable	ADJ
ftr-465	2025	40	deviation	deviation	NOUN
ftr-465	2025	41	does	do	AUX
ftr-465	2025	42	not	not	PART
ftr-465	2025	43	exceed	exceed	VERB
ftr-465	2025	44	,	,	PUNCT
ftr-465	2025	45	or	or	CCONJ
ftr-465	2025	46	is	be	AUX
ftr-465	2025	47	not	not	PART
ftr-465	2025	48	less	less	ADJ
ftr-465	2025	49	than	than	ADP
ftr-465	2025	50	,	,	PUNCT
ftr-465	2025	51	the	the	DET
ftr-465	2025	52	industry	industry	NOUN
ftr-465	2025	53	standard	standard	NOUN
ftr-465	2025	54	for	for	ADP
ftr-465	2025	55	gross	gross	ADJ
ftr-465	2025	56	profit	profit	NOUN
ftr-465	2025	57	margin	margin	NOUN
ftr-465	2025	58	(	(	PUNCT
ftr-465	2025	59	or	or	CCONJ
ftr-465	2025	60	return	return	VERB
ftr-465	2025	61	on	on	ADP
ftr-465	2025	62	equity	equity	NOUN
ftr-465	2025	63	capital	capital	NOUN
ftr-465	2025	64	)	)	PUNCT
ftr-465	2025	65	.	.	PUNCT
ftr-465	2026	1	rationale	rationale	NOUN
ftr-465	2026	2	:	:	PUNCT
ftr-465	2026	3	absent	absent	ADJ
ftr-465	2026	4	this	this	DET
ftr-465	2026	5	condition	condition	NOUN
ftr-465	2026	6	,	,	PUNCT
ftr-465	2026	7	feeder	feeder	NOUN
ftr-465	2026	8	,	,	PUNCT
ftr-465	2026	9	inc	inc	PROPN
ftr-465	2026	10	.	.	PROPN
ftr-465	2027	1	in	in	ADP
ftr-465	2027	2	example	example	NOUN
ftr-465	2027	3	1	1	NUM
ftr-465	2027	4	could	could	AUX
ftr-465	2027	5	lower	lower	VERB
ftr-465	2027	6	its	its	PRON
ftr-465	2027	7	prices	price	NOUN
ftr-465	2027	8	by	by	ADP
ftr-465	2027	9	,	,	PUNCT
ftr-465	2027	10	e.g.	e.g.	ADV
ftr-465	2027	11	20	20	NUM
ftr-465	2027	12	%	%	NOUN
ftr-465	2027	13	,	,	PUNCT
ftr-465	2027	14	in	in	ADP
ftr-465	2027	15	which	which	PRON
ftr-465	2027	16	case	case	NOUN
ftr-465	2027	17	feeder	feeder	NOUN
ftr-465	2027	18	,	,	PUNCT
ftr-465	2027	19	inc	inc	PROPN
ftr-465	2027	20	.	.	PROPN
ftr-465	2027	21	's	's	PART
ftr-465	2027	22	taxable	taxable	ADJ
ftr-465	2027	23	income	income	NOUN
ftr-465	2027	24	would	would	AUX
ftr-465	2027	25	be	be	AUX
ftr-465	2027	26	$	$	SYM
ftr-465	2027	27	80x	80x	NOUN
ftr-465	2027	28	on	on	ADP
ftr-465	2027	29	which	which	PRON
ftr-465	2027	30	there	there	PRON
ftr-465	2027	31	would	would	AUX
ftr-465	2027	32	be	be	AUX
ftr-465	2027	33	a	a	DET
ftr-465	2027	34	$	$	SYM
ftr-465	2027	35	28x	28x	NOUN
ftr-465	2027	36	tax	tax	NOUN
ftr-465	2027	37	before	before	ADP
ftr-465	2027	38	the	the	DET
ftr-465	2027	39	elective	elective	ADJ
ftr-465	2027	40	credit	credit	NOUN
ftr-465	2027	41	.	.	PUNCT
ftr-465	2028	1	feeder	feeder	PROPN
ftr-465	2028	2	,	,	PUNCT
ftr-465	2028	3	inc	inc	PROPN
ftr-465	2028	4	.	.	PROPN
ftr-465	2028	5	could	could	AUX
ftr-465	2028	6	elect	elect	VERB
ftr-465	2028	7	to	to	PART
ftr-465	2028	8	reduce	reduce	VERB
ftr-465	2028	9	the	the	DET
ftr-465	2028	10	tax	tax	NOUN
ftr-465	2028	11	to	to	ADP
ftr-465	2028	12	zero	zero	NUM
ftr-465	2028	13	19961	19961	NUM
ftr-465	2028	14	florida	florida	PROPN
ftr-465	2028	15	tax	tax	NOUN
ftr-465	2028	16	review	review	NOUN
ftr-465	2028	17	by	by	ADP
ftr-465	2028	18	distributing	distribute	VERB
ftr-465	2028	19	$	$	SYM
ftr-465	2028	20	37.8x	37.8x	NUM
ftr-465	2028	21	to	to	ADP
ftr-465	2028	22	university	university	NOUN
ftr-465	2028	23	.	.	PUNCT
ftr-465	2029	1	although	although	SCONJ
ftr-465	2029	2	feeder	feeder	NOUN
ftr-465	2029	3	,	,	PUNCT
ftr-465	2029	4	inc	inc	PROPN
ftr-465	2029	5	.	.	PROPN
ftr-465	2029	6	's	's	PART
ftr-465	2029	7	"	"	PUNCT
ftr-465	2029	8	after	after	SCONJ
ftr-465	2029	9	tax	tax	NOUN
ftr-465	2029	10	/	/	SYM
ftr-465	2029	11	distritutions	distritution	NOUN
ftr-465	2029	12	to	to	ADP
ftr-465	2029	13	owners	owner	NOUN
ftr-465	2029	14	"	"	PUNCT
ftr-465	2029	15	dollars	dollar	NOUN
ftr-465	2029	16	would	would	AUX
ftr-465	2029	17	be	be	AUX
ftr-465	2029	18	$	$	SYM
ftr-465	2029	19	42.2x	42.2x	NOUN
ftr-465	2029	20	(	(	PUNCT
ftr-465	2029	21	$	$	SYM
ftr-465	2029	22	80x	80x	NOUN
ftr-465	2029	23	taxable	taxable	ADJ
ftr-465	2029	24	income	income	NOUN
ftr-465	2029	25	minus	minus	CCONJ
ftr-465	2029	26	$	$	SYM
ftr-465	2029	27	37.8x	37.8x	NUM
ftr-465	2029	28	distributions	distribution	NOUN
ftr-465	2029	29	)	)	PUNCT
ftr-465	2029	30	compared	compare	VERB
ftr-465	2029	31	to	to	ADP
ftr-465	2029	32	its	its	PRON
ftr-465	2029	33	for	for	ADP
ftr-465	2029	34	-	-	PUNCT
ftr-465	2029	35	profit	profit	NOUN
ftr-465	2029	36	competitors	competitor	NOUN
ftr-465	2029	37	$	$	SYM
ftr-465	2029	38	52.75x	52.75x	PROPN
ftr-465	2029	39	(	(	PUNCT
ftr-465	2029	40	$	$	SYM
ftr-465	2029	41	100x	100x	NUM
ftr-465	2029	42	taxable	taxable	ADJ
ftr-465	2029	43	income	income	NOUN
ftr-465	2029	44	minus	minus	ADP
ftr-465	2029	45	the	the	DET
ftr-465	2029	46	sum	sum	NOUN
ftr-465	2029	47	of	of	ADP
ftr-465	2029	48	$	$	SYM
ftr-465	2029	49	35x	35x	NOUN
ftr-465	2029	50	tax	tax	NOUN
ftr-465	2029	51	and	and	CCONJ
ftr-465	2029	52	$	$	SYM
ftr-465	2029	53	12.25x	12.25x	NUM
ftr-465	2029	54	distributions	distribution	NOUN
ftr-465	2029	55	to	to	ADP
ftr-465	2029	56	its	its	PRON
ftr-465	2029	57	shareholders	shareholder	NOUN
ftr-465	2029	58	)	)	PUNCT
ftr-465	2029	59	,	,	PUNCT
ftr-465	2029	60	university	university	NOUN
ftr-465	2029	61	's	's	PART
ftr-465	2029	62	return	return	NOUN
ftr-465	2029	63	on	on	ADP
ftr-465	2029	64	investment	investment	NOUN
ftr-465	2029	65	(	(	PUNCT
ftr-465	2029	66	$	$	SYM
ftr-465	2029	67	37.8x	37.8x	NUM
ftr-465	2029	68	)	)	PUNCT
ftr-465	2029	69	would	would	AUX
ftr-465	2029	70	still	still	ADV
ftr-465	2029	71	be	be	AUX
ftr-465	2029	72	3.086	3.086	NUM
ftr-465	2029	73	times	time	NOUN
ftr-465	2029	74	more	more	ADJ
ftr-465	2029	75	than	than	ADP
ftr-465	2029	76	that	that	PRON
ftr-465	2029	77	received	receive	VERB
ftr-465	2029	78	by	by	ADP
ftr-465	2029	79	the	the	DET
ftr-465	2029	80	shareholders	shareholder	NOUN
ftr-465	2029	81	of	of	ADP
ftr-465	2029	82	the	the	DET
ftr-465	2029	83	for	for	ADP
ftr-465	2029	84	-	-	PUNCT
ftr-465	2029	85	profit	profit	NOUN
ftr-465	2029	86	competitor	competitor	NOUN
ftr-465	2029	87	pre	pre	NOUN
ftr-465	2029	88	-	-	NOUN
ftr-465	2029	89	tax	tax	ADJ
ftr-465	2029	90	(	(	PUNCT
ftr-465	2029	91	$	$	SYM
ftr-465	2029	92	12.25x	12.25x	NUM
ftr-465	2029	93	)	)	PUNCT
ftr-465	2029	94	.	.	PUNCT
ftr-465	2030	1	3	3	X
ftr-465	2030	2	.	.	X
ftr-465	2030	3	the	the	DET
ftr-465	2030	4	elective	elective	ADJ
ftr-465	2030	5	credit	credit	NOUN
ftr-465	2030	6	allowable	allowable	ADJ
ftr-465	2030	7	on	on	ADP
ftr-465	2030	8	a	a	DET
ftr-465	2030	9	combined	combined	ADJ
ftr-465	2030	10	basis	basis	NOUN
ftr-465	2030	11	to	to	ADP
ftr-465	2030	12	a	a	DET
ftr-465	2030	13	501(c)(3	501(c)(3	NUM
ftr-465	2030	14	)	)	PUNCT
ftr-465	2030	15	owner	owner	NOUN
ftr-465	2030	16	's	's	PART
ftr-465	2030	17	feeders	feeder	NOUN
ftr-465	2030	18	and	and	CCONJ
ftr-465	2030	19	unrelated	unrelated	ADJ
ftr-465	2030	20	businesses	business	NOUN
ftr-465	2030	21	shall	shall	AUX
ftr-465	2030	22	not	not	PART
ftr-465	2030	23	exceed	exceed	VERB
ftr-465	2030	24	an	an	DET
ftr-465	2030	25	amount	amount	NOUN
ftr-465	2030	26	equal	equal	ADJ
ftr-465	2030	27	to	to	ADP
ftr-465	2030	28	the	the	DET
ftr-465	2030	29	net	net	ADJ
ftr-465	2030	30	operating	operating	NOUN
ftr-465	2030	31	loss	loss	NOUN
ftr-465	2030	32	incurred	incur	VERB
ftr-465	2030	33	by	by	ADP
ftr-465	2030	34	the	the	DET
ftr-465	2030	35	501(c)(3	501(c)(3	NOUN
ftr-465	2030	36	)	)	PUNCT
ftr-465	2030	37	owner	owner	NOUN
ftr-465	2030	38	for	for	ADP
ftr-465	2030	39	the	the	DET
ftr-465	2030	40	same	same	ADJ
ftr-465	2030	41	taxable	taxable	ADJ
ftr-465	2030	42	year	year	NOUN
ftr-465	2030	43	in	in	ADP
ftr-465	2030	44	the	the	DET
ftr-465	2030	45	conduct	conduct	NOUN
ftr-465	2030	46	of	of	ADP
ftr-465	2030	47	all	all	PRON
ftr-465	2030	48	of	of	ADP
ftr-465	2030	49	its	its	PRON
ftr-465	2030	50	related	related	ADJ
ftr-465	2030	51	activities	activity	NOUN
ftr-465	2030	52	divided	divide	VERB
ftr-465	2030	53	by	by	ADP
ftr-465	2030	54	1.35	1.35	NUM
ftr-465	2030	55	(	(	PUNCT
ftr-465	2030	56	corresponding	correspond	VERB
ftr-465	2030	57	to	to	ADP
ftr-465	2030	58	a	a	DET
ftr-465	2030	59	$	$	SYM
ftr-465	2030	60	1	1	NUM
ftr-465	2030	61	credit	credit	NOUN
ftr-465	2030	62	for	for	ADP
ftr-465	2030	63	a	a	DET
ftr-465	2030	64	$	$	SYM
ftr-465	2030	65	1.35	1.35	NUM
ftr-465	2030	66	of	of	ADP
ftr-465	2030	67	distributions	distribution	NOUN
ftr-465	2030	68	)	)	PUNCT
ftr-465	2030	69	.	.	PUNCT
ftr-465	2031	1	the	the	DET
ftr-465	2031	2	amount	amount	NOUN
ftr-465	2031	3	of	of	ADP
ftr-465	2031	4	the	the	DET
ftr-465	2031	5	elective	elective	ADJ
ftr-465	2031	6	credit	credit	NOUN
ftr-465	2031	7	allowable	allowable	ADJ
ftr-465	2031	8	under	under	ADP
ftr-465	2031	9	this	this	DET
ftr-465	2031	10	limitation	limitation	NOUN
ftr-465	2031	11	allocable	allocable	ADJ
ftr-465	2031	12	to	to	ADP
ftr-465	2031	13	a	a	DET
ftr-465	2031	14	particular	particular	ADJ
ftr-465	2031	15	feeder	feeder	NOUN
ftr-465	2031	16	or	or	CCONJ
ftr-465	2031	17	unrelated	unrelated	ADJ
ftr-465	2031	18	business	business	NOUN
ftr-465	2031	19	is	be	AUX
ftr-465	2031	20	hereinafter	hereinafter	NOUN
ftr-465	2031	21	referred	refer	VERB
ftr-465	2031	22	to	to	ADP
ftr-465	2031	23	as	as	ADP
ftr-465	2031	24	limitation	limitation	NOUN
ftr-465	2031	25	a.	a.	NOUN
ftr-465	2031	26	for	for	ADP
ftr-465	2031	27	this	this	DET
ftr-465	2031	28	purpose	purpose	NOUN
ftr-465	2031	29	,	,	PUNCT
ftr-465	2031	30	net	net	ADJ
ftr-465	2031	31	operating	operating	NOUN
ftr-465	2031	32	loss	loss	NOUN
ftr-465	2031	33	is	be	AUX
ftr-465	2031	34	determined	determine	VERB
ftr-465	2031	35	by	by	ADP
ftr-465	2031	36	:	:	PUNCT
ftr-465	2032	1	a.	a.	NOUN
ftr-465	2032	2	adding	add	VERB
ftr-465	2032	3	the	the	DET
ftr-465	2032	4	sum	sum	NOUN
ftr-465	2032	5	of	of	ADP
ftr-465	2032	6	the	the	DET
ftr-465	2032	7	following	follow	VERB
ftr-465	2032	8	items	item	NOUN
ftr-465	2032	9	received	receive	VERB
ftr-465	2032	10	by	by	ADP
ftr-465	2032	11	the	the	DET
ftr-465	2032	12	501(c)(3	501(c)(3	NOUN
ftr-465	2032	13	)	)	PUNCT
ftr-465	2032	14	owner	owner	NOUN
ftr-465	2032	15	during	during	ADP
ftr-465	2032	16	the	the	DET
ftr-465	2032	17	taxable	taxable	ADJ
ftr-465	2032	18	year	year	NOUN
ftr-465	2032	19	:	:	PUNCT
ftr-465	2032	20	(	(	PUNCT
ftr-465	2032	21	a	a	X
ftr-465	2032	22	)	)	PUNCT
ftr-465	2032	23	net	net	ADJ
ftr-465	2032	24	investment	investment	NOUN
ftr-465	2032	25	income	income	NOUN
ftr-465	2032	26	other	other	ADJ
ftr-465	2032	27	than	than	ADP
ftr-465	2032	28	from	from	ADP
ftr-465	2032	29	feeders	feeder	NOUN
ftr-465	2032	30	and	and	CCONJ
ftr-465	2032	31	unrelated	unrelated	ADJ
ftr-465	2032	32	businesses	business	NOUN
ftr-465	2032	33	;	;	PUNCT
ftr-465	2032	34	(	(	PUNCT
ftr-465	2032	35	b	b	X
ftr-465	2032	36	)	)	PUNCT
ftr-465	2032	37	gifts	gift	NOUN
ftr-465	2032	38	,	,	PUNCT
ftr-465	2032	39	grants	grant	NOUN
ftr-465	2032	40	,	,	PUNCT
ftr-465	2032	41	contributions	contribution	NOUN
ftr-465	2032	42	,	,	PUNCT
ftr-465	2032	43	and	and	CCONJ
ftr-465	2032	44	membership	membership	NOUN
ftr-465	2032	45	fees	fee	NOUN
ftr-465	2032	46	,	,	PUNCT
ftr-465	2032	47	excluding	exclude	VERB
ftr-465	2032	48	any	any	PRON
ftr-465	2032	49	of	of	ADP
ftr-465	2032	50	such	such	ADJ
ftr-465	2032	51	items	item	NOUN
ftr-465	2032	52	restricted	restrict	VERB
ftr-465	2032	53	by	by	ADP
ftr-465	2032	54	the	the	DET
ftr-465	2032	55	donor	donor	NOUN
ftr-465	2032	56	to	to	ADP
ftr-465	2032	57	a	a	DET
ftr-465	2032	58	special	special	ADJ
ftr-465	2032	59	purpose	purpose	NOUN
ftr-465	2032	60	,	,	PUNCT
ftr-465	2032	61	to	to	ADP
ftr-465	2032	62	the	the	DET
ftr-465	2032	63	endowment	endowment	PROPN
ftr-465	2032	64	fund	fund	PROPN
ftr-465	2032	65	,	,	PUNCT
ftr-465	2032	66	or	or	CCONJ
ftr-465	2032	67	to	to	ADP
ftr-465	2032	68	a	a	DET
ftr-465	2032	69	capital	capital	NOUN
ftr-465	2032	70	campaign	campaign	NOUN
ftr-465	2032	71	;	;	PUNCT
ftr-465	2032	72	(	(	PUNCT
ftr-465	2032	73	c	c	X
ftr-465	2032	74	)	)	PUNCT
ftr-465	2032	75	gross	gross	ADJ
ftr-465	2032	76	income	income	NOUN
ftr-465	2032	77	from	from	ADP
ftr-465	2032	78	the	the	DET
ftr-465	2032	79	conduct	conduct	NOUN
ftr-465	2032	80	of	of	ADP
ftr-465	2032	81	all	all	DET
ftr-465	2032	82	related	related	ADJ
ftr-465	2032	83	activities	activity	NOUN
ftr-465	2032	84	;	;	PUNCT
ftr-465	2032	85	and	and	CCONJ
ftr-465	2032	86	b.	b.	PROPN
ftr-465	2032	87	subtracting	subtract	VERB
ftr-465	2032	88	from	from	ADP
ftr-465	2032	89	the	the	DET
ftr-465	2032	90	total	total	NOUN
ftr-465	2032	91	of	of	ADP
ftr-465	2032	92	the	the	DET
ftr-465	2032	93	items	item	NOUN
ftr-465	2032	94	in	in	ADP
ftr-465	2032	95	1	1	NUM
ftr-465	2032	96	,	,	PUNCT
ftr-465	2032	97	above	above	ADV
ftr-465	2032	98	,	,	PUNCT
ftr-465	2032	99	the	the	DET
ftr-465	2032	100	total	total	NOUN
ftr-465	2032	101	of	of	ADP
ftr-465	2032	102	the	the	DET
ftr-465	2032	103	following	follow	VERB
ftr-465	2032	104	items	item	NOUN
ftr-465	2032	105	paid	pay	VERB
ftr-465	2032	106	out	out	ADP
ftr-465	2032	107	by	by	ADP
ftr-465	2032	108	the	the	DET
ftr-465	2032	109	501(c)(3	501(c)(3	NOUN
ftr-465	2032	110	)	)	PUNCT
ftr-465	2032	111	owner	owner	NOUN
ftr-465	2032	112	during	during	ADP
ftr-465	2032	113	the	the	DET
ftr-465	2032	114	taxable	taxable	ADJ
ftr-465	2032	115	year	year	NOUN
ftr-465	2032	116	:	:	PUNCT
ftr-465	2032	117	(	(	PUNCT
ftr-465	2032	118	a	a	X
ftr-465	2032	119	)	)	PUNCT
ftr-465	2032	120	expenses	expense	NOUN
ftr-465	2032	121	allocable	allocable	ADJ
ftr-465	2032	122	to	to	ADP
ftr-465	2032	123	all	all	DET
ftr-465	2032	124	related	related	ADJ
ftr-465	2032	125	activities	activity	NOUN
ftr-465	2032	126	,	,	PUNCT
ftr-465	2032	127	and	and	CCONJ
ftr-465	2032	128	(	(	PUNCT
ftr-465	2032	129	b	b	X
ftr-465	2032	130	)	)	PUNCT
ftr-465	2032	131	capital	capital	NOUN
ftr-465	2032	132	expenditures	expenditure	NOUN
ftr-465	2032	133	for	for	ADP
ftr-465	2032	134	the	the	DET
ftr-465	2032	135	acquisition	acquisition	NOUN
ftr-465	2032	136	of	of	ADP
ftr-465	2032	137	assets	asset	NOUN
ftr-465	2032	138	substantially	substantially	ADV
ftr-465	2032	139	used	use	VERB
ftr-465	2032	140	to	to	PART
ftr-465	2032	141	further	far	ADV
ftr-465	2032	142	related	relate	VERB
ftr-465	2032	143	activities	activity	NOUN
ftr-465	2032	144	for	for	ADP
ftr-465	2032	145	which	which	PRON
ftr-465	2032	146	there	there	PRON
ftr-465	2032	147	are	be	VERB
ftr-465	2032	148	no	no	DET
ftr-465	2032	149	other	other	ADJ
ftr-465	2032	150	specially	specially	ADV
ftr-465	2032	151	allocated	allocate	VERB
ftr-465	2032	152	purchase	purchase	NOUN
ftr-465	2032	153	funds	fund	NOUN
ftr-465	2032	154	.	.	PUNCT
ftr-465	2032	155	example	example	NOUN
ftr-465	2033	1	2	2	NUM
ftr-465	2033	2	:	:	PUNCT
ftr-465	2033	3	same	same	ADJ
ftr-465	2033	4	as	as	ADP
ftr-465	2033	5	example	example	NOUN
ftr-465	2033	6	1	1	NUM
ftr-465	2033	7	.	.	PUNCT
ftr-465	2033	8	feeder	feeder	PROPN
ftr-465	2033	9	,	,	PUNCT
ftr-465	2033	10	inc	inc	PROPN
ftr-465	2033	11	.	.	PROPN
ftr-465	2033	12	is	be	AUX
ftr-465	2033	13	the	the	DET
ftr-465	2033	14	only	only	ADJ
ftr-465	2033	15	feeder	feeder	NOUN
ftr-465	2033	16	or	or	CCONJ
ftr-465	2033	17	unrelated	unrelated	ADJ
ftr-465	2033	18	business	business	NOUN
ftr-465	2033	19	owned	own	VERB
ftr-465	2033	20	by	by	ADP
ftr-465	2033	21	university	university	NOUN
ftr-465	2033	22	.	.	PUNCT
ftr-465	2034	1	university	university	NOUN
ftr-465	2034	2	incurs	incur	VERB
ftr-465	2034	3	a	a	DET
ftr-465	2034	4	$	$	SYM
ftr-465	2034	5	47.25x	47.25x	NOUN
ftr-465	2034	6	net	net	ADJ
ftr-465	2034	7	operating	operating	NOUN
ftr-465	2034	8	loss	loss	NOUN
ftr-465	2034	9	for	for	ADP
ftr-465	2034	10	the	the	DET
ftr-465	2034	11	taxable	taxable	ADJ
ftr-465	2034	12	year	year	NOUN
ftr-465	2034	13	.	.	PUNCT
ftr-465	2035	1	the	the	DET
ftr-465	2035	2	amount	amount	NOUN
ftr-465	2035	3	of	of	ADP
ftr-465	2035	4	limitation	limitation	NOUN
ftr-465	2035	5	a	a	PRON
ftr-465	2035	6	is	be	AUX
ftr-465	2035	7	$	$	SYM
ftr-465	2035	8	35x	35x	NUM
ftr-465	2035	9	(	(	PUNCT
ftr-465	2035	10	$	$	SYM
ftr-465	2035	11	47.25x	47.25x	NOUN
ftr-465	2035	12	divided	divide	VERB
ftr-465	2035	13	by	by	ADP
ftr-465	2035	14	1.35	1.35	NUM
ftr-465	2035	15	)	)	PUNCT
ftr-465	2035	16	.	.	PUNCT
ftr-465	2036	1	feeder	feeder	PROPN
ftr-465	2036	2	,	,	PUNCT
ftr-465	2036	3	inc	inc	PROPN
ftr-465	2036	4	.	.	PROPN
ftr-465	2036	5	may	may	AUX
ftr-465	2036	6	elect	elect	VERB
ftr-465	2036	7	to	to	PART
ftr-465	2036	8	take	take	VERB
ftr-465	2036	9	a	a	DET
ftr-465	2036	10	credit	credit	NOUN
ftr-465	2036	11	against	against	ADP
ftr-465	2036	12	$	$	SYM
ftr-465	2036	13	35x	35x	NOUN
ftr-465	2036	14	tax	tax	NOUN
ftr-465	2036	15	by	by	ADP
ftr-465	2036	16	having	having	AUX
ftr-465	2036	17	distributed	distribute	VERB
ftr-465	2036	18	$	$	SYM
ftr-465	2036	19	47.25x	47.25x	NOUN
ftr-465	2036	20	to	to	ADP
ftr-465	2036	21	university	university	NOUN
ftr-465	2036	22	.	.	PUNCT
ftr-465	2037	1	[	[	X
ftr-465	2037	2	vol	vol	NOUN
ftr-465	2037	3	.	.	PUNCT
ftr-465	2037	4	3:7	3:7	NUM
ftr-465	2037	5	unfair	unfair	ADJ
ftr-465	2037	6	business	business	NOUN
ftr-465	2037	7	competition	competition	NOUN
ftr-465	2037	8	example	example	NOUN
ftr-465	2037	9	3	3	NUM
ftr-465	2037	10	:	:	PUNCT
ftr-465	2037	11	same	same	ADJ
ftr-465	2037	12	as	as	ADP
ftr-465	2037	13	example	example	NOUN
ftr-465	2037	14	2	2	NUM
ftr-465	2037	15	,	,	PUNCT
ftr-465	2037	16	except	except	SCONJ
ftr-465	2037	17	that	that	PRON
ftr-465	2037	18	university	university	NOUN
ftr-465	2037	19	incurs	incur	VERB
ftr-465	2037	20	a	a	DET
ftr-465	2037	21	$	$	SYM
ftr-465	2037	22	40.5x	40.5x	NOUN
ftr-465	2037	23	net	net	ADJ
ftr-465	2037	24	operating	operating	NOUN
ftr-465	2037	25	loss	loss	NOUN
ftr-465	2037	26	for	for	ADP
ftr-465	2037	27	the	the	DET
ftr-465	2037	28	taxable	taxable	ADJ
ftr-465	2037	29	year	year	NOUN
ftr-465	2037	30	.	.	PUNCT
ftr-465	2038	1	the	the	DET
ftr-465	2038	2	amount	amount	NOUN
ftr-465	2038	3	of	of	ADP
ftr-465	2038	4	limitation	limitation	NOUN
ftr-465	2038	5	a	a	PRON
ftr-465	2038	6	is	be	AUX
ftr-465	2038	7	$	$	SYM
ftr-465	2038	8	30x	30x	NUM
ftr-465	2038	9	(	(	PUNCT
ftr-465	2038	10	$	$	SYM
ftr-465	2038	11	40.5x	40.5x	NOUN
ftr-465	2038	12	divided	divide	VERB
ftr-465	2038	13	by	by	ADP
ftr-465	2038	14	1.35	1.35	NUM
ftr-465	2038	15	)	)	PUNCT
ftr-465	2038	16	.	.	PUNCT
ftr-465	2039	1	the	the	DET
ftr-465	2039	2	maximum	maximum	ADJ
ftr-465	2039	3	credit	credit	NOUN
ftr-465	2039	4	allowable	allowable	ADJ
ftr-465	2039	5	to	to	ADP
ftr-465	2039	6	feeder	feeder	NOUN
ftr-465	2039	7	,	,	PUNCT
ftr-465	2039	8	inc	inc	PROPN
ftr-465	2039	9	.	.	PROPN
ftr-465	2039	10	is	be	AUX
ftr-465	2039	11	$	$	SYM
ftr-465	2039	12	30x	30x	NUM
ftr-465	2039	13	.	.	PUNCT
ftr-465	2040	1	rationale	rationale	NOUN
ftr-465	2040	2	:	:	PUNCT
ftr-465	2040	3	the	the	DET
ftr-465	2040	4	purpose	purpose	NOUN
ftr-465	2040	5	of	of	ADP
ftr-465	2040	6	limitation	limitation	NOUN
ftr-465	2040	7	a	a	NOUN
ftr-465	2040	8	is	be	AUX
ftr-465	2040	9	to	to	PART
ftr-465	2040	10	assure	assure	VERB
ftr-465	2040	11	that	that	SCONJ
ftr-465	2040	12	the	the	DET
ftr-465	2040	13	equalizing	equalizing	NOUN
ftr-465	2040	14	distributions	distribution	NOUN
ftr-465	2040	15	of	of	ADP
ftr-465	2040	16	amounts	amount	NOUN
ftr-465	2040	17	equal	equal	ADJ
ftr-465	2040	18	to	to	ADP
ftr-465	2040	19	tax	tax	NOUN
ftr-465	2040	20	and	and	CCONJ
ftr-465	2040	21	return	return	VERB
ftr-465	2040	22	on	on	ADP
ftr-465	2040	23	investment	investment	NOUN
ftr-465	2040	24	are	be	AUX
ftr-465	2040	25	used	use	VERB
ftr-465	2040	26	by	by	ADP
ftr-465	2040	27	the	the	DET
ftr-465	2040	28	501(c)(3	501(c)(3	NOUN
ftr-465	2040	29	)	)	PUNCT
ftr-465	2040	30	owner	owner	NOUN
ftr-465	2040	31	to	to	PART
ftr-465	2040	32	fund	fund	VERB
ftr-465	2040	33	its	its	PRON
ftr-465	2040	34	related	relate	VERB
ftr-465	2040	35	activities	activity	NOUN
ftr-465	2040	36	rather	rather	ADV
ftr-465	2040	37	than	than	ADP
ftr-465	2040	38	(	(	PUNCT
ftr-465	2040	39	i	i	NOUN
ftr-465	2040	40	)	)	PUNCT
ftr-465	2040	41	reinvested	reinveste	VERB
ftr-465	2040	42	back	back	ADV
ftr-465	2040	43	into	into	ADP
ftr-465	2040	44	the	the	DET
ftr-465	2040	45	feeder	feeder	NOUN
ftr-465	2040	46	or	or	CCONJ
ftr-465	2040	47	unrelated	unrelated	ADJ
ftr-465	2040	48	business	business	NOUN
ftr-465	2040	49	as	as	ADP
ftr-465	2040	50	a	a	DET
ftr-465	2040	51	capital	capital	NOUN
ftr-465	2040	52	contribution	contribution	NOUN
ftr-465	2040	53	,	,	PUNCT
ftr-465	2040	54	loan	loan	NOUN
ftr-465	2040	55	,	,	PUNCT
ftr-465	2040	56	or	or	CCONJ
ftr-465	2040	57	collateral	collateral	NOUN
ftr-465	2040	58	for	for	ADP
ftr-465	2040	59	a	a	DET
ftr-465	2040	60	loan	loan	NOUN
ftr-465	2040	61	;	;	PUNCT
ftr-465	2040	62	(	(	PUNCT
ftr-465	2040	63	ii	ii	NOUN
ftr-465	2040	64	)	)	PUNCT
ftr-465	2040	65	used	use	VERB
ftr-465	2040	66	to	to	PART
ftr-465	2040	67	augment	augment	VERB
ftr-465	2040	68	the	the	DET
ftr-465	2040	69	501(c)(3	501(c)(3	NOUN
ftr-465	2040	70	)	)	PUNCT
ftr-465	2040	71	owner	owner	NOUN
ftr-465	2040	72	's	's	PART
ftr-465	2040	73	investment	investment	NOUN
ftr-465	2040	74	portfolio	portfolio	NOUN
ftr-465	2040	75	;	;	PUNCT
ftr-465	2040	76	or	or	CCONJ
ftr-465	2040	77	(	(	PUNCT
ftr-465	2040	78	iii	iii	NOUN
ftr-465	2040	79	)	)	PUNCT
ftr-465	2040	80	used	use	VERB
ftr-465	2040	81	to	to	PART
ftr-465	2040	82	amortize	amortize	VERB
ftr-465	2040	83	debt	debt	NOUN
ftr-465	2040	84	incurred	incur	VERB
ftr-465	2040	85	to	to	PART
ftr-465	2040	86	acquire	acquire	VERB
ftr-465	2040	87	or	or	CCONJ
ftr-465	2040	88	improve	improve	VERB
ftr-465	2040	89	assets	asset	NOUN
ftr-465	2040	90	used	use	VERB
ftr-465	2040	91	in	in	ADP
ftr-465	2040	92	activities	activity	NOUN
ftr-465	2040	93	unrelated	unrelated	ADJ
ftr-465	2040	94	to	to	ADP
ftr-465	2040	95	its	its	PRON
ftr-465	2040	96	charitable	charitable	ADJ
ftr-465	2040	97	purposes	purpose	NOUN
ftr-465	2040	98	.	.	PUNCT
ftr-465	2041	1	4	4	X
ftr-465	2041	2	.	.	X
ftr-465	2041	3	the	the	DET
ftr-465	2041	4	elective	elective	ADJ
ftr-465	2041	5	credit	credit	NOUN
ftr-465	2041	6	otherwise	otherwise	ADV
ftr-465	2041	7	allowable	allowable	ADJ
ftr-465	2041	8	to	to	ADP
ftr-465	2041	9	each	each	PRON
ftr-465	2041	10	of	of	ADP
ftr-465	2041	11	the	the	DET
ftr-465	2041	12	501(c)(3	501(c)(3	NOUN
ftr-465	2041	13	)	)	PUNCT
ftr-465	2041	14	owner	owner	NOUN
ftr-465	2041	15	's	's	PART
ftr-465	2041	16	feeders	feeder	NOUN
ftr-465	2041	17	and	and	CCONJ
ftr-465	2041	18	unrelated	unrelated	ADJ
ftr-465	2041	19	businesses	business	NOUN
ftr-465	2041	20	before	before	SCONJ
ftr-465	2041	21	application	application	NOUN
ftr-465	2041	22	of	of	ADP
ftr-465	2041	23	any	any	DET
ftr-465	2041	24	limitation	limitation	NOUN
ftr-465	2041	25	hereunder	hereunder	NOUN
ftr-465	2041	26	shall	shall	AUX
ftr-465	2041	27	be	be	AUX
ftr-465	2041	28	reduced	reduce	VERB
ftr-465	2041	29	by	by	ADP
ftr-465	2041	30	four	four	NUM
ftr-465	2041	31	percentage	percentage	NOUN
ftr-465	2041	32	points	point	NOUN
ftr-465	2041	33	for	for	ADP
ftr-465	2041	34	each	each	DET
ftr-465	2041	35	percentage	percentage	NOUN
ftr-465	2041	36	point	point	NOUN
ftr-465	2041	37	(	(	PUNCT
ftr-465	2041	38	or	or	CCONJ
ftr-465	2041	39	fraction	fraction	NOUN
ftr-465	2041	40	thereof	thereof	ADV
ftr-465	2041	41	)	)	PUNCT
ftr-465	2042	1	the	the	DET
ftr-465	2042	2	limitation	limitation	NOUN
ftr-465	2042	3	b	b	NUM
ftr-465	2042	4	percent	percent	NOUN
ftr-465	2042	5	exceeds	exceed	VERB
ftr-465	2042	6	25	25	NUM
ftr-465	2042	7	%	%	NOUN
ftr-465	2042	8	.	.	PUNCT
ftr-465	2043	1	for	for	ADP
ftr-465	2043	2	this	this	DET
ftr-465	2043	3	purpose	purpose	NOUN
ftr-465	2043	4	the	the	DET
ftr-465	2043	5	limitation	limitation	NOUN
ftr-465	2043	6	b	b	NUM
ftr-465	2043	7	percent	percent	NOUN
ftr-465	2043	8	is	be	AUX
ftr-465	2043	9	basis	basis	NOUN
ftr-465	2043	10	to	to	ADP
ftr-465	2043	11	501(c)(3	501(c)(3	NUM
ftr-465	2043	12	)	)	PUNCT
ftr-465	2043	13	owner	owner	NOUN
ftr-465	2043	14	,	,	PUNCT
ftr-465	2043	15	or	or	CCONJ
ftr-465	2043	16	fair	fair	ADJ
ftr-465	2043	17	market	market	NOUN
ftr-465	2043	18	value	value	NOUN
ftr-465	2043	19	at	at	ADP
ftr-465	2043	20	time	time	NOUN
ftr-465	2043	21	of	of	ADP
ftr-465	2043	22	gift	gift	NOUN
ftr-465	2043	23	,	,	PUNCT
ftr-465	2043	24	of	of	ADP
ftr-465	2043	25	investments	investment	NOUN
ftr-465	2043	26	in	in	ADP
ftr-465	2043	27	feeders	feeder	NOUN
ftr-465	2043	28	and	and	CCONJ
ftr-465	2043	29	assets	asset	NOUN
ftr-465	2043	30	used	use	VERB
ftr-465	2043	31	in	in	ADP
ftr-465	2043	32	unrelated	unrelated	ADJ
ftr-465	2043	33	businesses	business	NOUN
ftr-465	2043	34	x	x	SYM
ftr-465	2043	35	100	100	NUM
ftr-465	2043	36	basis	basis	NOUN
ftr-465	2043	37	to	to	ADP
ftr-465	2043	38	501(c)(3	501(c)(3	NUM
ftr-465	2043	39	)	)	PUNCT
ftr-465	2043	40	owner	owner	NOUN
ftr-465	2043	41	,	,	PUNCT
ftr-465	2043	42	or	or	CCONJ
ftr-465	2043	43	fair	fair	ADJ
ftr-465	2043	44	market	market	NOUN
ftr-465	2043	45	value	value	NOUN
ftr-465	2043	46	at	at	ADP
ftr-465	2043	47	time	time	NOUN
ftr-465	2043	48	of	of	ADP
ftr-465	2043	49	gift	gift	NOUN
ftr-465	2043	50	,	,	PUNCT
ftr-465	2043	51	of	of	ADP
ftr-465	2043	52	all	all	DET
ftr-465	2043	53	assets	asset	NOUN
ftr-465	2043	54	(	(	PUNCT
ftr-465	2043	55	other	other	ADJ
ftr-465	2043	56	than	than	ADP
ftr-465	2043	57	assets	asset	NOUN
ftr-465	2043	58	substantially	substantially	ADV
ftr-465	2043	59	used	use	VERB
ftr-465	2043	60	in	in	ADP
ftr-465	2043	61	connection	connection	NOUN
ftr-465	2043	62	with	with	ADP
ftr-465	2043	63	related	related	ADJ
ftr-465	2043	64	activities	activity	NOUN
ftr-465	2043	65	)	)	PUNCT
ftr-465	2043	66	the	the	DET
ftr-465	2043	67	values	value	NOUN
ftr-465	2043	68	of	of	ADP
ftr-465	2043	69	the	the	DET
ftr-465	2043	70	numerator	numerator	NOUN
ftr-465	2043	71	and	and	CCONJ
ftr-465	2043	72	the	the	DET
ftr-465	2043	73	denominator	denominator	NOUN
ftr-465	2043	74	of	of	ADP
ftr-465	2043	75	the	the	DET
ftr-465	2043	76	fraction	fraction	NOUN
ftr-465	2043	77	shall	shall	AUX
ftr-465	2043	78	be	be	AUX
ftr-465	2043	79	determined	determine	VERB
ftr-465	2043	80	at	at	ADP
ftr-465	2043	81	the	the	DET
ftr-465	2043	82	beginning	beginning	NOUN
ftr-465	2043	83	of	of	ADP
ftr-465	2043	84	the	the	DET
ftr-465	2043	85	taxable	taxable	ADJ
ftr-465	2043	86	year	year	NOUN
ftr-465	2043	87	.	.	PUNCT
ftr-465	2044	1	example	example	NOUN
ftr-465	2045	1	4	4	NUM
ftr-465	2045	2	:	:	PUNCT
ftr-465	2045	3	same	same	ADJ
ftr-465	2045	4	as	as	ADP
ftr-465	2045	5	example	example	NOUN
ftr-465	2045	6	3	3	NUM
ftr-465	2045	7	.	.	PUNCT
ftr-465	2046	1	university	university	NOUN
ftr-465	2046	2	's	's	PART
ftr-465	2046	3	bases	basis	NOUN
ftr-465	2046	4	for	for	ADP
ftr-465	2046	5	all	all	PRON
ftr-465	2046	6	of	of	ADP
ftr-465	2046	7	its	its	PRON
ftr-465	2046	8	assets	asset	NOUN
ftr-465	2046	9	at	at	ADP
ftr-465	2046	10	the	the	DET
ftr-465	2046	11	beginning	beginning	NOUN
ftr-465	2046	12	of	of	ADP
ftr-465	2046	13	the	the	DET
ftr-465	2046	14	taxable	taxable	ADJ
ftr-465	2046	15	year	year	NOUN
ftr-465	2046	16	(	(	PUNCT
ftr-465	2046	17	not	not	PART
ftr-465	2046	18	including	include	VERB
ftr-465	2046	19	assets	asset	NOUN
ftr-465	2046	20	substantially	substantially	ADV
ftr-465	2046	21	used	use	VERB
ftr-465	2046	22	in	in	ADP
ftr-465	2046	23	connection	connection	NOUN
ftr-465	2046	24	with	with	ADP
ftr-465	2046	25	related	related	ADJ
ftr-465	2046	26	businesses	business	NOUN
ftr-465	2046	27	)	)	PUNCT
ftr-465	2046	28	is	be	AUX
ftr-465	2046	29	$	$	SYM
ftr-465	2046	30	900x	900x	NOUN
ftr-465	2046	31	of	of	ADP
ftr-465	2046	32	which	which	PRON
ftr-465	2046	33	$	$	SYM
ftr-465	2046	34	225x	225x	PROPN
ftr-465	2046	35	is	be	AUX
ftr-465	2046	36	allocable	allocable	ADJ
ftr-465	2046	37	to	to	ADP
ftr-465	2046	38	feeders	feeder	NOUN
ftr-465	2046	39	and	and	CCONJ
ftr-465	2046	40	unrelated	unrelated	ADJ
ftr-465	2046	41	businesses	business	NOUN
ftr-465	2046	42	.	.	PUNCT
ftr-465	2047	1	the	the	DET
ftr-465	2047	2	limitation	limitation	NOUN
ftr-465	2047	3	b	b	PRON
ftr-465	2047	4	percent	percent	NOUN
ftr-465	2047	5	equals	equal	VERB
ftr-465	2047	6	$	$	SYM
ftr-465	2047	7	225x	225x	NOUN
ftr-465	2047	8	divided	divide	VERB
ftr-465	2047	9	by	by	ADP
ftr-465	2047	10	$	$	SYM
ftr-465	2047	11	900x	900x	NOUN
ftr-465	2047	12	,	,	PUNCT
ftr-465	2047	13	or	or	CCONJ
ftr-465	2047	14	25	25	NUM
ftr-465	2047	15	%	%	NOUN
ftr-465	2047	16	.	.	PUNCT
ftr-465	2048	1	since	since	SCONJ
ftr-465	2048	2	no	no	DET
ftr-465	2048	3	more	more	ADJ
ftr-465	2048	4	than	than	ADP
ftr-465	2048	5	25	25	NUM
ftr-465	2048	6	%	%	NOUN
ftr-465	2048	7	of	of	ADP
ftr-465	2048	8	university	university	NOUN
ftr-465	2048	9	's	's	PART
ftr-465	2048	10	total	total	ADJ
ftr-465	2048	11	investment	investment	NOUN
ftr-465	2048	12	assets	asset	NOUN
ftr-465	2048	13	consist	consist	VERB
ftr-465	2048	14	of	of	ADP
ftr-465	2048	15	investments	investment	NOUN
ftr-465	2048	16	in	in	ADP
ftr-465	2048	17	feeders	feeder	NOUN
ftr-465	2048	18	and	and	CCONJ
ftr-465	2048	19	unrelated	unrelated	ADJ
ftr-465	2048	20	businesses	business	NOUN
ftr-465	2048	21	,	,	PUNCT
ftr-465	2048	22	the	the	DET
ftr-465	2048	23	elective	elective	ADJ
ftr-465	2048	24	credit	credit	NOUN
ftr-465	2048	25	is	be	AUX
ftr-465	2048	26	not	not	PART
ftr-465	2048	27	limited	limit	VERB
ftr-465	2048	28	by	by	ADP
ftr-465	2048	29	limitation	limitation	NOUN
ftr-465	2048	30	b.	b.	PROPN
ftr-465	2049	1	the	the	DET
ftr-465	2049	2	maximum	maximum	ADJ
ftr-465	2049	3	credit	credit	NOUN
ftr-465	2049	4	allowable	allowable	ADJ
ftr-465	2049	5	to	to	ADP
ftr-465	2049	6	feeder	feeder	NOUN
ftr-465	2049	7	,	,	PUNCT
ftr-465	2049	8	inc	inc	PROPN
ftr-465	2049	9	.	.	PROPN
ftr-465	2049	10	is	be	AUX
ftr-465	2049	11	$	$	SYM
ftr-465	2049	12	30x	30x	NUM
ftr-465	2049	13	under	under	ADP
ftr-465	2049	14	limitation	limitation	NOUN
ftr-465	2049	15	a.	a.	NOUN
ftr-465	2049	16	19961	19961	NUM
ftr-465	2049	17	florida	florida	PROPN
ftr-465	2049	18	tax	tax	NOUN
ftr-465	2049	19	review	review	NOUN
ftr-465	2049	20	example	example	NOUN
ftr-465	2049	21	5	5	NUM
ftr-465	2049	22	:	:	PUNCT
ftr-465	2049	23	same	same	ADJ
ftr-465	2049	24	as	as	ADP
ftr-465	2049	25	example	example	NOUN
ftr-465	2049	26	3	3	NUM
ftr-465	2049	27	.	.	PUNCT
ftr-465	2050	1	university	university	NOUN
ftr-465	2050	2	's	's	PART
ftr-465	2050	3	bases	basis	NOUN
ftr-465	2050	4	for	for	ADP
ftr-465	2050	5	all	all	PRON
ftr-465	2050	6	of	of	ADP
ftr-465	2050	7	its	its	PRON
ftr-465	2050	8	assets	asset	NOUN
ftr-465	2050	9	(	(	PUNCT
ftr-465	2050	10	not	not	PART
ftr-465	2050	11	including	include	VERB
ftr-465	2050	12	assets	asset	NOUN
ftr-465	2050	13	substantially	substantially	ADV
ftr-465	2050	14	used	use	VERB
ftr-465	2050	15	in	in	ADP
ftr-465	2050	16	connection	connection	NOUN
ftr-465	2050	17	with	with	ADP
ftr-465	2050	18	related	related	ADJ
ftr-465	2050	19	businesses	business	NOUN
ftr-465	2050	20	)	)	PUNCT
ftr-465	2050	21	is	be	AUX
ftr-465	2050	22	$	$	SYM
ftr-465	2050	23	900x	900x	NOUN
ftr-465	2050	24	of	of	ADP
ftr-465	2050	25	which	which	PRON
ftr-465	2050	26	$	$	SYM
ftr-465	2050	27	270x	270x	NUM
ftr-465	2050	28	is	be	AUX
ftr-465	2050	29	allocable	allocable	ADJ
ftr-465	2050	30	to	to	ADP
ftr-465	2050	31	feeders	feeder	NOUN
ftr-465	2050	32	and	and	CCONJ
ftr-465	2050	33	unrelated	unrelated	ADJ
ftr-465	2050	34	businesses	business	NOUN
ftr-465	2050	35	.	.	PUNCT
ftr-465	2051	1	the	the	DET
ftr-465	2051	2	limitation	limitation	NOUN
ftr-465	2051	3	b	b	PRON
ftr-465	2051	4	percent	percent	NOUN
ftr-465	2051	5	equals	equal	VERB
ftr-465	2051	6	$	$	SYM
ftr-465	2051	7	270x	270x	NUM
ftr-465	2051	8	divided	divide	VERB
ftr-465	2051	9	by	by	ADP
ftr-465	2051	10	$	$	SYM
ftr-465	2051	11	900x	900x	NOUN
ftr-465	2051	12	,	,	PUNCT
ftr-465	2051	13	or	or	CCONJ
ftr-465	2051	14	30	30	NUM
ftr-465	2051	15	%	%	NOUN
ftr-465	2051	16	.	.	PUNCT
ftr-465	2052	1	since	since	SCONJ
ftr-465	2052	2	the	the	DET
ftr-465	2052	3	limitation	limitation	NOUN
ftr-465	2052	4	b	b	NUM
ftr-465	2052	5	percent	percent	NOUN
ftr-465	2052	6	exceeds	exceed	VERB
ftr-465	2052	7	25	25	NUM
ftr-465	2052	8	%	%	NOUN
ftr-465	2052	9	by	by	ADP
ftr-465	2052	10	5	5	NUM
ftr-465	2052	11	percentage	percentage	NOUN
ftr-465	2052	12	points	point	NOUN
ftr-465	2052	13	,	,	PUNCT
ftr-465	2052	14	the	the	DET
ftr-465	2052	15	elective	elective	ADJ
ftr-465	2052	16	credit	credit	NOUN
ftr-465	2052	17	otherwise	otherwise	ADV
ftr-465	2052	18	allowable	allowable	ADJ
ftr-465	2052	19	to	to	ADP
ftr-465	2052	20	feeder	feeder	NOUN
ftr-465	2052	21	,	,	PUNCT
ftr-465	2052	22	inc	inc	PROPN
ftr-465	2052	23	.	.	PROPN
ftr-465	2052	24	is	be	AUX
ftr-465	2052	25	reduced	reduce	VERB
ftr-465	2052	26	by	by	ADP
ftr-465	2052	27	20	20	NUM
ftr-465	2052	28	percentage	percentage	NOUN
ftr-465	2052	29	points	point	NOUN
ftr-465	2052	30	to	to	ADP
ftr-465	2052	31	80	80	NUM
ftr-465	2052	32	%	%	NOUN
ftr-465	2052	33	.	.	PUNCT
ftr-465	2053	1	80	80	NUM
ftr-465	2053	2	%	%	NOUN
ftr-465	2053	3	times	time	NOUN
ftr-465	2053	4	$	$	SYM
ftr-465	2053	5	35x	35x	NOUN
ftr-465	2053	6	credit	credit	NOUN
ftr-465	2053	7	otherwise	otherwise	ADV
ftr-465	2053	8	allowable	allowable	ADJ
ftr-465	2053	9	before	before	ADP
ftr-465	2053	10	application	application	NOUN
ftr-465	2053	11	of	of	ADP
ftr-465	2053	12	any	any	DET
ftr-465	2053	13	limitation	limitation	NOUN
ftr-465	2053	14	equals	equal	VERB
ftr-465	2053	15	$	$	SYM
ftr-465	2053	16	28x	28x	NOUN
ftr-465	2053	17	.	.	PUNCT
ftr-465	2054	1	the	the	DET
ftr-465	2054	2	maximum	maximum	ADJ
ftr-465	2054	3	credit	credit	NOUN
ftr-465	2054	4	allowable	allowable	ADJ
ftr-465	2054	5	to	to	ADP
ftr-465	2054	6	feeder	feeder	NOUN
ftr-465	2054	7	,	,	PUNCT
ftr-465	2054	8	inc	inc	PROPN
ftr-465	2054	9	.	.	PROPN
ftr-465	2054	10	under	under	ADP
ftr-465	2054	11	limitation	limitation	NOUN
ftr-465	2054	12	b	b	NOUN
ftr-465	2054	13	is	be	AUX
ftr-465	2054	14	$	$	SYM
ftr-465	2054	15	28x	28x	NOUN
ftr-465	2054	16	.	.	PUNCT
ftr-465	2054	17	example	example	NOUN
ftr-465	2055	1	6	6	NUM
ftr-465	2055	2	:	:	PUNCT
ftr-465	2055	3	same	same	ADJ
ftr-465	2055	4	as	as	ADP
ftr-465	2055	5	example	example	NOUN
ftr-465	2055	6	5	5	NUM
ftr-465	2055	7	,	,	PUNCT
ftr-465	2055	8	except	except	SCONJ
ftr-465	2055	9	that	that	DET
ftr-465	2055	10	one	one	NUM
ftr-465	2055	11	half	half	NOUN
ftr-465	2055	12	of	of	ADP
ftr-465	2055	13	university	university	NOUN
ftr-465	2055	14	's	's	PART
ftr-465	2055	15	investment	investment	NOUN
ftr-465	2055	16	assets	asset	NOUN
ftr-465	2055	17	are	be	AUX
ftr-465	2055	18	allocable	allocable	ADJ
ftr-465	2055	19	to	to	ADP
ftr-465	2055	20	feeders	feeder	NOUN
ftr-465	2055	21	and	and	CCONJ
ftr-465	2055	22	unrelated	unrelated	ADJ
ftr-465	2055	23	busineses	businese	NOUN
ftr-465	2055	24	.	.	PUNCT
ftr-465	2056	1	the	the	DET
ftr-465	2056	2	limitation	limitation	NOUN
ftr-465	2056	3	b	b	NUM
ftr-465	2056	4	percent	percent	NOUN
ftr-465	2056	5	is	be	AUX
ftr-465	2056	6	50	50	NUM
ftr-465	2056	7	%	%	NOUN
ftr-465	2056	8	.	.	PUNCT
ftr-465	2057	1	since	since	SCONJ
ftr-465	2057	2	the	the	DET
ftr-465	2057	3	limitation	limitation	NOUN
ftr-465	2057	4	b	b	NUM
ftr-465	2057	5	percent	percent	NOUN
ftr-465	2057	6	exceeds	exceed	VERB
ftr-465	2057	7	25	25	NUM
ftr-465	2057	8	%	%	NOUN
ftr-465	2057	9	by	by	ADP
ftr-465	2057	10	25	25	NUM
ftr-465	2057	11	percentage	percentage	NOUN
ftr-465	2057	12	points	point	NOUN
ftr-465	2057	13	,	,	PUNCT
ftr-465	2057	14	the	the	DET
ftr-465	2057	15	elective	elective	ADJ
ftr-465	2057	16	credit	credit	NOUN
ftr-465	2057	17	otherwise	otherwise	ADV
ftr-465	2057	18	allowable	allowable	ADJ
ftr-465	2057	19	to	to	ADP
ftr-465	2057	20	feeder	feeder	NOUN
ftr-465	2057	21	,	,	PUNCT
ftr-465	2057	22	inc	inc	PROPN
ftr-465	2057	23	.	.	PROPN
ftr-465	2057	24	,	,	PUNCT
ftr-465	2057	25	is	be	AUX
ftr-465	2057	26	reduced	reduce	VERB
ftr-465	2057	27	by	by	ADP
ftr-465	2057	28	100	100	NUM
ftr-465	2057	29	percentage	percentage	NOUN
ftr-465	2057	30	points	point	NOUN
ftr-465	2057	31	to	to	ADP
ftr-465	2057	32	zero	zero	NUM
ftr-465	2057	33	.	.	PUNCT
ftr-465	2058	1	the	the	DET
ftr-465	2058	2	maximum	maximum	ADJ
ftr-465	2058	3	credit	credit	NOUN
ftr-465	2058	4	allowable	allowable	ADJ
ftr-465	2058	5	to	to	ADP
ftr-465	2058	6	feeder	feeder	NOUN
ftr-465	2058	7	,	,	PUNCT
ftr-465	2058	8	inc	inc	PROPN
ftr-465	2058	9	.	.	PROPN
ftr-465	2058	10	under	under	ADP
ftr-465	2058	11	limitation	limitation	NOUN
ftr-465	2058	12	b	b	NOUN
ftr-465	2058	13	is	be	AUX
ftr-465	2058	14	zero	zero	NUM
ftr-465	2058	15	.	.	PUNCT
ftr-465	2059	1	rationale	rationale	NOUN
ftr-465	2059	2	:	:	PUNCT
ftr-465	2059	3	the	the	DET
ftr-465	2059	4	purpose	purpose	NOUN
ftr-465	2059	5	of	of	ADP
ftr-465	2059	6	limitation	limitation	NOUN
ftr-465	2059	7	b	b	NOUN
ftr-465	2059	8	is	be	AUX
ftr-465	2059	9	(	(	PUNCT
ftr-465	2059	10	a	a	NOUN
ftr-465	2059	11	)	)	PUNCT
ftr-465	2059	12	to	to	PART
ftr-465	2059	13	discourage	discourage	VERB
ftr-465	2059	14	the	the	DET
ftr-465	2059	15	501(c)(3	501(c)(3	NOUN
ftr-465	2059	16	)	)	PUNCT
ftr-465	2059	17	owner	owner	NOUN
ftr-465	2059	18	from	from	ADP
ftr-465	2059	19	subjecting	subject	VERB
ftr-465	2059	20	more	more	ADJ
ftr-465	2059	21	than	than	ADP
ftr-465	2059	22	25	25	NUM
ftr-465	2059	23	%	%	NOUN
ftr-465	2059	24	of	of	ADP
ftr-465	2059	25	its	its	PRON
ftr-465	2059	26	total	total	ADJ
ftr-465	2059	27	investment	investment	NOUN
ftr-465	2059	28	portfolio	portfolio	NOUN
ftr-465	2059	29	to	to	ADP
ftr-465	2059	30	the	the	DET
ftr-465	2059	31	risks	risk	NOUN
ftr-465	2059	32	inherent	inherent	ADJ
ftr-465	2059	33	in	in	ADP
ftr-465	2059	34	wholly	wholly	ADV
ftr-465	2059	35	-	-	PUNCT
ftr-465	2059	36	owned	own	VERB
ftr-465	2059	37	business	business	NOUN
ftr-465	2059	38	ventures	venture	NOUN
ftr-465	2059	39	,	,	PUNCT
ftr-465	2059	40	and	and	CCONJ
ftr-465	2059	41	(	(	PUNCT
ftr-465	2059	42	b	b	NOUN
ftr-465	2059	43	)	)	PUNCT
ftr-465	2059	44	to	to	PART
ftr-465	2059	45	cap	cap	VERB
ftr-465	2059	46	the	the	DET
ftr-465	2059	47	potential	potential	ADJ
ftr-465	2059	48	loss	loss	NOUN
ftr-465	2059	49	of	of	ADP
ftr-465	2059	50	tax	tax	NOUN
ftr-465	2059	51	revenue	revenue	NOUN
ftr-465	2059	52	to	to	ADP
ftr-465	2059	53	the	the	DET
ftr-465	2059	54	federal	federal	ADJ
ftr-465	2059	55	government	government	NOUN
ftr-465	2059	56	.	.	PUNCT
ftr-465	2060	1	5	5	X
ftr-465	2060	2	.	.	X
ftr-465	2060	3	the	the	DET
ftr-465	2060	4	elective	elective	ADJ
ftr-465	2060	5	credit	credit	NOUN
ftr-465	2060	6	otherwise	otherwise	ADV
ftr-465	2060	7	allowable	allowable	ADJ
ftr-465	2060	8	to	to	ADP
ftr-465	2060	9	each	each	PRON
ftr-465	2060	10	of	of	ADP
ftr-465	2060	11	the	the	DET
ftr-465	2060	12	501(c)(3	501(c)(3	NOUN
ftr-465	2060	13	)	)	PUNCT
ftr-465	2060	14	owner	owner	NOUN
ftr-465	2060	15	's	's	PART
ftr-465	2060	16	feeders	feeder	NOUN
ftr-465	2060	17	and	and	CCONJ
ftr-465	2060	18	unrelated	unrelated	ADJ
ftr-465	2060	19	businesses	business	NOUN
ftr-465	2060	20	before	before	ADP
ftr-465	2060	21	application	application	NOUN
ftr-465	2060	22	of	of	ADP
ftr-465	2060	23	any	any	DET
ftr-465	2060	24	limitation	limitation	NOUN
ftr-465	2060	25	hereunder	hereunder	NOUN
ftr-465	2060	26	shall	shall	AUX
ftr-465	2060	27	be	be	AUX
ftr-465	2060	28	reduced	reduce	VERB
ftr-465	2060	29	by	by	ADP
ftr-465	2060	30	4	4	NUM
ftr-465	2060	31	percentage	percentage	NOUN
ftr-465	2060	32	points	point	NOUN
ftr-465	2060	33	for	for	ADP
ftr-465	2060	34	each	each	DET
ftr-465	2060	35	percentage	percentage	NOUN
ftr-465	2060	36	point	point	NOUN
ftr-465	2060	37	(	(	PUNCT
ftr-465	2060	38	or	or	CCONJ
ftr-465	2060	39	fraction	fraction	NOUN
ftr-465	2060	40	thereof	thereof	ADV
ftr-465	2060	41	)	)	PUNCT
ftr-465	2061	1	the	the	DET
ftr-465	2061	2	limitation	limitation	NOUN
ftr-465	2061	3	c	c	NOUN
ftr-465	2061	4	percent	percent	NOUN
ftr-465	2061	5	exceeds	exceed	VERB
ftr-465	2061	6	25	25	NUM
ftr-465	2061	7	%	%	NOUN
ftr-465	2061	8	.	.	PUNCT
ftr-465	2062	1	for	for	ADP
ftr-465	2062	2	this	this	DET
ftr-465	2062	3	purpose	purpose	NOUN
ftr-465	2062	4	the	the	DET
ftr-465	2062	5	limitation	limitation	NOUN
ftr-465	2062	6	c	c	NOUN
ftr-465	2062	7	percent	percent	NOUN
ftr-465	2062	8	is	be	AUX
ftr-465	2062	9	gross	gross	ADJ
ftr-465	2062	10	receipts	receipt	NOUN
ftr-465	2062	11	received	receive	VERB
ftr-465	2062	12	by	by	ADP
ftr-465	2062	13	the	the	DET
ftr-465	2062	14	501(c)(3	501(c)(3	NOUN
ftr-465	2062	15	)	)	PUNCT
ftr-465	2062	16	owner	owner	NOUN
ftr-465	2062	17	during	during	ADP
ftr-465	2062	18	the	the	DET
ftr-465	2062	19	taxable	taxable	ADJ
ftr-465	2062	20	year	year	NOUN
ftr-465	2062	21	from	from	ADP
ftr-465	2062	22	feeders	feeder	NOUN
ftr-465	2062	23	and	and	CCONJ
ftr-465	2062	24	unrelated	unrelated	ADJ
ftr-465	2062	25	businesses	business	NOUN
ftr-465	2062	26	x	x	SYM
ftr-465	2062	27	100	100	NUM
ftr-465	2062	28	gross	gross	ADJ
ftr-465	2062	29	receipts	receipt	NOUN
ftr-465	2062	30	received	receive	VERB
ftr-465	2062	31	by	by	ADP
ftr-465	2062	32	the	the	DET
ftr-465	2062	33	501(c)(3	501(c)(3	NOUN
ftr-465	2062	34	)	)	PUNCT
ftr-465	2062	35	owner	owner	NOUN
ftr-465	2062	36	during	during	ADP
ftr-465	2062	37	the	the	DET
ftr-465	2062	38	taxable	taxable	ADJ
ftr-465	2062	39	year	year	NOUN
ftr-465	2062	40	from	from	ADP
ftr-465	2062	41	all	all	DET
ftr-465	2062	42	sources	source	NOUN
ftr-465	2062	43	for	for	ADP
ftr-465	2062	44	this	this	DET
ftr-465	2062	45	purpose	purpose	NOUN
ftr-465	2062	46	,	,	PUNCT
ftr-465	2062	47	gross	gross	ADJ
ftr-465	2062	48	receipts	receipt	NOUN
ftr-465	2062	49	received	receive	VERB
ftr-465	2062	50	from	from	ADP
ftr-465	2062	51	unrelated	unrelated	ADJ
ftr-465	2062	52	businesses	business	NOUN
ftr-465	2062	53	means	mean	VERB
ftr-465	2062	54	distributions	distribution	NOUN
ftr-465	2062	55	received	receive	VERB
ftr-465	2062	56	from	from	ADP
ftr-465	2062	57	unrelated	unrelated	ADJ
ftr-465	2062	58	businesses	business	NOUN
ftr-465	2062	59	to	to	PART
ftr-465	2062	60	be	be	AUX
ftr-465	2062	61	used	use	VERB
ftr-465	2062	62	by	by	ADP
ftr-465	2062	63	the	the	DET
ftr-465	2062	64	501(c)(3	501(c)(3	NOUN
ftr-465	2062	65	)	)	PUNCT
ftr-465	2062	66	owner	owner	NOUN
ftr-465	2062	67	in	in	ADP
ftr-465	2062	68	the	the	DET
ftr-465	2062	69	conduct	conduct	NOUN
ftr-465	2062	70	of	of	ADP
ftr-465	2062	71	its	its	PRON
ftr-465	2062	72	charitable	charitable	ADJ
ftr-465	2062	73	activities	activity	NOUN
ftr-465	2062	74	.	.	PUNCT
ftr-465	2063	1	[	[	X
ftr-465	2063	2	vol	vol	NOUN
ftr-465	2063	3	.	.	PUNCT
ftr-465	2063	4	3:7	3:7	NUM
ftr-465	2063	5	unfair	unfair	ADJ
ftr-465	2063	6	business	business	NOUN
ftr-465	2063	7	competition	competition	NOUN
ftr-465	2063	8	example	example	NOUN
ftr-465	2063	9	7	7	NUM
ftr-465	2063	10	:	:	PUNCT
ftr-465	2063	11	same	same	ADJ
ftr-465	2063	12	as	as	ADP
ftr-465	2063	13	example	example	NOUN
ftr-465	2063	14	5	5	NUM
ftr-465	2063	15	.	.	PUNCT
ftr-465	2063	16	university	university	NOUN
ftr-465	2063	17	's	's	PART
ftr-465	2063	18	gross	gross	ADJ
ftr-465	2063	19	receipts	receipt	NOUN
ftr-465	2063	20	received	receive	VERB
ftr-465	2063	21	during	during	ADP
ftr-465	2063	22	the	the	DET
ftr-465	2063	23	taxable	taxable	ADJ
ftr-465	2063	24	year	year	NOUN
ftr-465	2063	25	from	from	ADP
ftr-465	2063	26	all	all	DET
ftr-465	2063	27	sources	source	NOUN
ftr-465	2063	28	is	be	AUX
ftr-465	2063	29	s	s	NOUN
ftr-465	2063	30	89x	89x	NOUN
ftr-465	2063	31	of	of	ADP
ftr-465	2063	32	which	which	PRON
ftr-465	2063	33	$	$	SYM
ftr-465	2063	34	47.25x	47.25x	NOUN
ftr-465	2063	35	is	be	AUX
ftr-465	2063	36	received	receive	VERB
ftr-465	2063	37	from	from	ADP
ftr-465	2063	38	feeder	feeder	NOUN
ftr-465	2063	39	.	.	PUNCT
ftr-465	2063	40	inc	inc	PROPN
ftr-465	2063	41	.	.	PUNCT
ftr-465	2064	1	the	the	DET
ftr-465	2064	2	limitation	limitation	NOUN
ftr-465	2064	3	c	c	NOUN
ftr-465	2064	4	percent	percent	NOUN
ftr-465	2064	5	is	be	AUX
ftr-465	2064	6	$	$	SYM
ftr-465	2064	7	47.25x	47.25x	NOUN
ftr-465	2064	8	divided	divide	VERB
ftr-465	2064	9	by	by	ADP
ftr-465	2064	10	$	$	SYM
ftr-465	2064	11	189x	189x	NUM
ftr-465	2064	12	,	,	PUNCT
ftr-465	2064	13	or	or	CCONJ
ftr-465	2064	14	25	25	NUM
ftr-465	2064	15	%	%	NOUN
ftr-465	2064	16	.	.	PUNCT
ftr-465	2065	1	since	since	SCONJ
ftr-465	2065	2	no	no	DET
ftr-465	2065	3	more	more	ADJ
ftr-465	2065	4	than	than	ADP
ftr-465	2065	5	25	25	NUM
ftr-465	2065	6	%	%	NOUN
ftr-465	2065	7	of	of	ADP
ftr-465	2065	8	university	university	NOUN
ftr-465	2065	9	's	's	PART
ftr-465	2065	10	gross	gross	ADJ
ftr-465	2065	11	receipts	receipt	NOUN
ftr-465	2065	12	received	receive	VERB
ftr-465	2065	13	during	during	ADP
ftr-465	2065	14	the	the	DET
ftr-465	2065	15	taxable	taxable	ADJ
ftr-465	2065	16	year	year	NOUN
ftr-465	2065	17	is	be	AUX
ftr-465	2065	18	derived	derive	VERB
ftr-465	2065	19	from	from	ADP
ftr-465	2065	20	feeders	feeder	NOUN
ftr-465	2065	21	and	and	CCONJ
ftr-465	2065	22	unrelated	unrelated	ADJ
ftr-465	2065	23	businesses	business	NOUN
ftr-465	2065	24	,	,	PUNCT
ftr-465	2065	25	the	the	DET
ftr-465	2065	26	elective	elective	ADJ
ftr-465	2065	27	credit	credit	NOUN
ftr-465	2065	28	is	be	AUX
ftr-465	2065	29	not	not	PART
ftr-465	2065	30	limited	limit	VERB
ftr-465	2065	31	by	by	ADP
ftr-465	2065	32	limitation	limitation	NOUN
ftr-465	2065	33	c.	c.	NOUN
ftr-465	2065	34	the	the	DET
ftr-465	2065	35	maximum	maximum	ADJ
ftr-465	2065	36	credit	credit	NOUN
ftr-465	2065	37	allowable	allowable	ADJ
ftr-465	2065	38	to	to	ADP
ftr-465	2065	39	feeder	feeder	NOUN
ftr-465	2065	40	,	,	PUNCT
ftr-465	2065	41	inc	inc	PROPN
ftr-465	2065	42	.	.	PROPN
ftr-465	2065	43	under	under	ADP
ftr-465	2065	44	limitation	limitation	NOUN
ftr-465	2065	45	b	b	NOUN
ftr-465	2065	46	is	be	AUX
ftr-465	2065	47	$	$	SYM
ftr-465	2065	48	28x	28x	NOUN
ftr-465	2065	49	.	.	PUNCT
ftr-465	2065	50	example	example	NOUN
ftr-465	2065	51	8	8	NUM
ftr-465	2065	52	:	:	PUNCT
ftr-465	2066	1	same	same	ADJ
ftr-465	2066	2	as	as	ADP
ftr-465	2066	3	example	example	NOUN
ftr-465	2066	4	5	5	NUM
ftr-465	2066	5	.	.	PUNCT
ftr-465	2067	1	university	university	NOUN
ftr-465	2067	2	's	's	PART
ftr-465	2067	3	gross	gross	ADJ
ftr-465	2067	4	receipts	receipt	NOUN
ftr-465	2067	5	received	receive	VERB
ftr-465	2067	6	during	during	ADP
ftr-465	2067	7	the	the	DET
ftr-465	2067	8	taxable	taxable	ADJ
ftr-465	2067	9	year	year	NOUN
ftr-465	2067	10	from	from	ADP
ftr-465	2067	11	all	all	DET
ftr-465	2067	12	sources	source	NOUN
ftr-465	2067	13	is	be	AUX
ftr-465	2067	14	$	$	SYM
ftr-465	2067	15	135x	135x	NOUN
ftr-465	2067	16	of	of	ADP
ftr-465	2067	17	which	which	PRON
ftr-465	2067	18	$	$	SYM
ftr-465	2067	19	47.25x	47.25x	NOUN
ftr-465	2067	20	is	be	AUX
ftr-465	2067	21	received	receive	VERB
ftr-465	2067	22	from	from	ADP
ftr-465	2067	23	feeder	feeder	NOUN
ftr-465	2067	24	,	,	PUNCT
ftr-465	2067	25	inc	inc	PROPN
ftr-465	2067	26	.	.	PUNCT
ftr-465	2068	1	the	the	DET
ftr-465	2068	2	limitation	limitation	NOUN
ftr-465	2068	3	c	c	NOUN
ftr-465	2068	4	percent	percent	NOUN
ftr-465	2068	5	is	be	AUX
ftr-465	2068	6	$	$	SYM
ftr-465	2068	7	47.25x	47.25x	NOUN
ftr-465	2068	8	divided	divide	VERB
ftr-465	2068	9	by	by	ADP
ftr-465	2068	10	$	$	SYM
ftr-465	2068	11	135x	135x	NOUN
ftr-465	2068	12	,	,	PUNCT
ftr-465	2068	13	or	or	CCONJ
ftr-465	2068	14	35	35	NUM
ftr-465	2068	15	%	%	NOUN
ftr-465	2068	16	.	.	PUNCT
ftr-465	2069	1	since	since	SCONJ
ftr-465	2069	2	the	the	DET
ftr-465	2069	3	limitation	limitation	NOUN
ftr-465	2069	4	c	c	NOUN
ftr-465	2069	5	percent	percent	NOUN
ftr-465	2069	6	exceeds	exceed	VERB
ftr-465	2069	7	25	25	NUM
ftr-465	2069	8	%	%	NOUN
ftr-465	2069	9	by	by	ADP
ftr-465	2069	10	10	10	NUM
ftr-465	2069	11	percentage	percentage	NOUN
ftr-465	2069	12	points	point	NOUN
ftr-465	2069	13	,	,	PUNCT
ftr-465	2069	14	the	the	DET
ftr-465	2069	15	elective	elective	ADJ
ftr-465	2069	16	credit	credit	NOUN
ftr-465	2069	17	otherwise	otherwise	ADV
ftr-465	2069	18	allowable	allowable	ADJ
ftr-465	2069	19	to	to	ADP
ftr-465	2069	20	feeder	feeder	NOUN
ftr-465	2069	21	,	,	PUNCT
ftr-465	2069	22	inc	inc	PROPN
ftr-465	2069	23	.	.	PROPN
ftr-465	2069	24	is	be	AUX
ftr-465	2069	25	reduced	reduce	VERB
ftr-465	2069	26	by	by	ADP
ftr-465	2069	27	40	40	NUM
ftr-465	2069	28	percentage	percentage	NOUN
ftr-465	2069	29	points	point	NOUN
ftr-465	2069	30	to	to	ADP
ftr-465	2069	31	60	60	NUM
ftr-465	2069	32	%	%	NOUN
ftr-465	2069	33	.	.	PUNCT
ftr-465	2070	1	60	60	NUM
ftr-465	2070	2	%	%	NOUN
ftr-465	2070	3	times	time	NOUN
ftr-465	2070	4	$	$	SYM
ftr-465	2070	5	35x	35x	NOUN
ftr-465	2070	6	credit	credit	NOUN
ftr-465	2070	7	otherwise	otherwise	ADV
ftr-465	2070	8	allowable	allowable	ADJ
ftr-465	2070	9	before	before	ADP
ftr-465	2070	10	application	application	NOUN
ftr-465	2070	11	of	of	ADP
ftr-465	2070	12	any	any	DET
ftr-465	2070	13	limitation	limitation	NOUN
ftr-465	2070	14	equals	equal	VERB
ftr-465	2070	15	$	$	SYM
ftr-465	2070	16	21x	21x	NUM
ftr-465	2070	17	.	.	PUNCT
ftr-465	2071	1	the	the	DET
ftr-465	2071	2	maximum	maximum	ADJ
ftr-465	2071	3	credit	credit	NOUN
ftr-465	2071	4	allowable	allowable	ADJ
ftr-465	2071	5	to	to	ADP
ftr-465	2071	6	feeder	feeder	NOUN
ftr-465	2071	7	,	,	PUNCT
ftr-465	2071	8	inc	inc	PROPN
ftr-465	2071	9	.	.	PROPN
ftr-465	2071	10	under	under	ADP
ftr-465	2071	11	limitation	limitation	NOUN
ftr-465	2071	12	c	c	NOUN
ftr-465	2071	13	is	be	AUX
ftr-465	2071	14	$	$	SYM
ftr-465	2071	15	21x	21x	NUM
ftr-465	2071	16	.	.	PUNCT
ftr-465	2072	1	rationale	rationale	NOUN
ftr-465	2072	2	:	:	PUNCT
ftr-465	2072	3	the	the	DET
ftr-465	2072	4	purpose	purpose	NOUN
ftr-465	2072	5	of	of	ADP
ftr-465	2072	6	limitation	limitation	NOUN
ftr-465	2072	7	c	c	NOUN
ftr-465	2072	8	is	be	AUX
ftr-465	2072	9	to	to	PART
ftr-465	2072	10	restrict	restrict	VERB
ftr-465	2072	11	the	the	DET
ftr-465	2072	12	ability	ability	NOUN
ftr-465	2072	13	of	of	ADP
ftr-465	2072	14	the	the	DET
ftr-465	2072	15	501(c)(3	501(c)(3	NOUN
ftr-465	2072	16	)	)	PUNCT
ftr-465	2072	17	owner	owner	NOUN
ftr-465	2072	18	to	to	PART
ftr-465	2072	19	use	use	VERB
ftr-465	2072	20	equalizing	equalizing	NOUN
ftr-465	2072	21	distributions	distribution	NOUN
ftr-465	2072	22	of	of	ADP
ftr-465	2072	23	amounts	amount	NOUN
ftr-465	2072	24	equal	equal	ADJ
ftr-465	2072	25	to	to	ADP
ftr-465	2072	26	tax	tax	NOUN
ftr-465	2072	27	and	and	CCONJ
ftr-465	2072	28	return	return	VERB
ftr-465	2072	29	on	on	ADP
ftr-465	2072	30	investment	investment	NOUN
ftr-465	2072	31	distributed	distribute	VERB
ftr-465	2072	32	from	from	ADP
ftr-465	2072	33	feeders	feeder	NOUN
ftr-465	2072	34	or	or	CCONJ
ftr-465	2072	35	unrelated	unrelated	ADJ
ftr-465	2072	36	businesses	business	NOUN
ftr-465	2072	37	to	to	PART
ftr-465	2072	38	fund	fund	VERB
ftr-465	2072	39	related	related	ADJ
ftr-465	2072	40	activities	activity	NOUN
ftr-465	2072	41	where	where	SCONJ
ftr-465	2072	42	the	the	DET
ftr-465	2072	43	organization	organization	NOUN
ftr-465	2072	44	does	do	AUX
ftr-465	2072	45	not	not	PART
ftr-465	2072	46	receive	receive	VERB
ftr-465	2072	47	at	at	ADV
ftr-465	2072	48	least	least	ADV
ftr-465	2072	49	75	75	NUM
ftr-465	2072	50	%	%	NOUN
ftr-465	2072	51	of	of	ADP
ftr-465	2072	52	its	its	PRON
ftr-465	2072	53	financial	financial	ADJ
ftr-465	2072	54	support	support	NOUN
ftr-465	2072	55	during	during	ADP
ftr-465	2072	56	the	the	DET
ftr-465	2072	57	taxable	taxable	ADJ
ftr-465	2072	58	year	year	NOUN
ftr-465	2072	59	from	from	ADP
ftr-465	2072	60	(	(	PUNCT
ftr-465	2072	61	i	i	NOUN
ftr-465	2072	62	)	)	PUNCT
ftr-465	2072	63	gifts	gift	NOUN
ftr-465	2072	64	,	,	PUNCT
ftr-465	2072	65	grants	grant	NOUN
ftr-465	2072	66	,	,	PUNCT
ftr-465	2072	67	contributions	contribution	NOUN
ftr-465	2072	68	,	,	PUNCT
ftr-465	2072	69	and	and	CCONJ
ftr-465	2072	70	membership	membership	NOUN
ftr-465	2072	71	fees	fee	NOUN
ftr-465	2072	72	;	;	PUNCT
ftr-465	2072	73	(	(	PUNCT
ftr-465	2072	74	ii	ii	NOUN
ftr-465	2072	75	)	)	PUNCT
ftr-465	2072	76	investments	investment	NOUN
ftr-465	2072	77	,	,	PUNCT
ftr-465	2072	78	other	other	ADJ
ftr-465	2072	79	than	than	ADP
ftr-465	2072	80	feeders	feeder	NOUN
ftr-465	2072	81	and	and	CCONJ
ftr-465	2072	82	unrelated	unrelated	ADJ
ftr-465	2072	83	businesses	business	NOUN
ftr-465	2072	84	;	;	PUNCT
ftr-465	2072	85	and	and	CCONJ
ftr-465	2072	86	(	(	PUNCT
ftr-465	2072	87	iii	iii	X
ftr-465	2072	88	)	)	PUNCT
ftr-465	2072	89	related	related	ADJ
ftr-465	2072	90	businesses	business	NOUN
ftr-465	2072	91	.	.	PUNCT
ftr-465	2073	1	otherwise	otherwise	ADV
ftr-465	2073	2	,	,	PUNCT
ftr-465	2073	3	the	the	DET
ftr-465	2073	4	danger	danger	NOUN
ftr-465	2073	5	exists	exist	VERB
ftr-465	2073	6	that	that	SCONJ
ftr-465	2073	7	any	any	DET
ftr-465	2073	8	given	give	VERB
ftr-465	2073	9	501(c)(3	501(c)(3	NOUN
ftr-465	2073	10	)	)	PUNCT
ftr-465	2073	11	organization	organization	NOUN
ftr-465	2073	12	could	could	AUX
ftr-465	2073	13	use	use	VERB
ftr-465	2073	14	tax	tax	NOUN
ftr-465	2073	15	equivalent	equivalent	ADJ
ftr-465	2073	16	dollars	dollar	NOUN
ftr-465	2073	17	and	and	CCONJ
ftr-465	2073	18	equalizing	equalizing	NOUN
ftr-465	2073	19	distributions	distribution	NOUN
ftr-465	2073	20	of	of	ADP
ftr-465	2073	21	return	return	NOUN
ftr-465	2073	22	on	on	ADP
ftr-465	2073	23	investment	investment	NOUN
ftr-465	2073	24	to	to	PART
ftr-465	2073	25	fund	fund	VERB
ftr-465	2073	26	activities	activity	NOUN
ftr-465	2073	27	unresponsive	unresponsive	ADJ
ftr-465	2073	28	to	to	ADP
ftr-465	2073	29	social	social	ADJ
ftr-465	2073	30	needs	need	NOUN
ftr-465	2073	31	as	as	SCONJ
ftr-465	2073	32	reflected	reflect	VERB
ftr-465	2073	33	by	by	ADP
ftr-465	2073	34	the	the	DET
ftr-465	2073	35	excessive	excessive	ADJ
ftr-465	2073	36	ratio	ratio	NOUN
ftr-465	2073	37	of	of	ADP
ftr-465	2073	38	gross	gross	ADJ
ftr-465	2073	39	receipts	receipt	NOUN
ftr-465	2073	40	received	receive	VERB
ftr-465	2073	41	from	from	ADP
ftr-465	2073	42	feeders	feeder	NOUN
ftr-465	2073	43	and	and	CCONJ
ftr-465	2073	44	unrelated	unrelated	ADJ
ftr-465	2073	45	businesses	business	NOUN
ftr-465	2073	46	to	to	ADP
ftr-465	2073	47	financial	financial	ADJ
ftr-465	2073	48	support	support	NOUN
ftr-465	2073	49	received	receive	VERB
ftr-465	2073	50	from	from	ADP
ftr-465	2073	51	the	the	DET
ftr-465	2073	52	public	public	NOUN
ftr-465	2073	53	.	.	PUNCT
ftr-465	2074	1	6	6	X
ftr-465	2074	2	.	.	X
ftr-465	2074	3	as	as	ADP
ftr-465	2074	4	a	a	DET
ftr-465	2074	5	condition	condition	NOUN
ftr-465	2074	6	to	to	ADP
ftr-465	2074	7	electing	elect	VERB
ftr-465	2074	8	the	the	DET
ftr-465	2074	9	credit	credit	NOUN
ftr-465	2074	10	,	,	PUNCT
ftr-465	2074	11	officers	officer	NOUN
ftr-465	2074	12	,	,	PUNCT
ftr-465	2074	13	directors	director	NOUN
ftr-465	2074	14	,	,	PUNCT
ftr-465	2074	15	and	and	CCONJ
ftr-465	2074	16	employees	employee	NOUN
ftr-465	2074	17	of	of	ADP
ftr-465	2074	18	the	the	DET
ftr-465	2074	19	501(c)(3	501(c)(3	NOUN
ftr-465	2074	20	)	)	PUNCT
ftr-465	2074	21	owner	owner	NOUN
ftr-465	2074	22	shall	shall	AUX
ftr-465	2074	23	be	be	AUX
ftr-465	2074	24	prohibited	prohibit	VERB
ftr-465	2074	25	from	from	ADP
ftr-465	2074	26	receiving	receive	VERB
ftr-465	2074	27	compensation	compensation	NOUN
ftr-465	2074	28	from	from	ADP
ftr-465	2074	29	a	a	DET
ftr-465	2074	30	feeder	feeder	NOUN
ftr-465	2074	31	or	or	CCONJ
ftr-465	2074	32	unrelated	unrelated	ADJ
ftr-465	2074	33	business	business	NOUN
ftr-465	2074	34	.	.	PUNCT
ftr-465	2075	1	rationale	rationale	NOUN
ftr-465	2075	2	:	:	PUNCT
ftr-465	2075	3	the	the	DET
ftr-465	2075	4	purpose	purpose	NOUN
ftr-465	2075	5	is	be	AUX
ftr-465	2075	6	to	to	PART
ftr-465	2075	7	discourage	discourage	VERB
ftr-465	2075	8	the	the	DET
ftr-465	2075	9	501(c)(3	501(c)(3	NOUN
ftr-465	2075	10	)	)	PUNCT
ftr-465	2075	11	owner	owner	NOUN
ftr-465	2075	12	from	from	ADP
ftr-465	2075	13	diverting	divert	VERB
ftr-465	2075	14	energy	energy	NOUN
ftr-465	2075	15	and	and	CCONJ
ftr-465	2075	16	attention	attention	NOUN
ftr-465	2075	17	away	away	ADV
ftr-465	2075	18	from	from	ADP
ftr-465	2075	19	its	its	PRON
ftr-465	2075	20	charitable	charitable	ADJ
ftr-465	2075	21	purposes	purpose	NOUN
ftr-465	2075	22	.	.	PUNCT
ftr-465	2076	1	1996	1996	NUM
ftr-465	2076	2	]	]	PUNCT