I want to call attention to the work of a number of the graduate tax students at Georgetown Law Center who have taken the class Special Topics in Exempt Organizations and have written papers that have served to provide substantive materials, which are included in the text: Philip Harris, who has written on the “commerciality doctrine”; Conor Kratz, who has written a paper regarding new market tax credits; and David Kolokolo, who has written on foreign grantmaking rules. I again thank Amanda H. Nussbaum, who presented at Georgetown University Law Center on UBIT and PE practice and provided examples as to the use of blockers; and Cynthia Paine, for updating the LIHTC material. Finally, as always, I appreciate the outstanding contribution of Ronald Schultz at Alliant Group for his lectures at Georgetown University Law Center and his draft of current developments regarding conservation organizations.

I especially acknowledge Linda Schrader, whose extraordinary kindness and sensitivity have been invaluable in the preparation of the manuscript as well as her coordination with the staff at John Wiley & Sons; Linda has been critical to the entire process since the beginning of the treatise.