•The
language simply does not deal with the anticipated use of the funds
so basing a determination on whether a NPO qualifies on whether
it would be unable to undertake its
not-for-profit activities but for its
profitable activities is without basis in the legislation
and, arguably, irrelevant
•According
to Stevens and Kravetz, the judicial decisions are much closer to
the view that incidental profit-making and profit-making to
support non-profit activities are permitted