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Roark, Stephen J.; Danley, Lisa M. – Business Officer, 1991
The central issue in determining taxability of colleges' unrelated business income is the tax's purpose: to eliminate unfair advantage of exempt organizations over tax-paying businesses. If the business is not competing with outside vendors and can be related to the organization's exempt purposes, income is not taxable. (MSE)
Descriptors: Advertising, College Administration, College Athletics, College Stores
