1. Clearly a non-profit can earn profit from some of its activities without losing its exemption. What is the test the court used for making that determination?
2. Of the factors listed by the court, which do you think was most persuasive in allowing the court to deny tax-exempt status to Airlie?
3. What’s the best way to make sure an organization does not cross the line between commercial and non-commercial. Could this be a potential problem for non-profits?