The Exempt Class

The Exempt Class

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Has LA’s “Mansion Tax” Become the Modern Window Tax?
No matter the century, taxing the rich ultimately hurts the poor
 • Scott Hodge
Beware of the “nonprofit” military-industrial complex
RAND, MITRE, and Battelle compete with Booz Allen and Leidos for federal work. Only one side pays taxes.
 • Scott Hodge
The Big 12’s “Monster” Sponsorship Deal is Another Reminder that College Sports Is a Big Business, and Should Be Taxed Like One
Athletes are taxed on their NIL deals, so too should the Big 12
 • Scott Hodge
Reforming the Mortgage Interest Deduction Could Get Kids Out of Their Parent’s Basement
Congress can promote family harmony by reconsidering the most sacred of sacred cows
 • Scott Hodge
Deja Vu on the Gridiron: Congress (Re)discovers the Stadium Subsidy Racket
Cities continue to exploit the muni bond blank check
 • Scott Hodge

June 2026

It's Time to Rethink the Multibillion-Dollar Tax-Exempt Sports Industry
College athletic programs now generate $21 billion in revenue
 • Scott Hodge
Going “Nonprofit” Has Never Been More Profitable
Taxpayers lose as hospitals switch from for-profit to nonprofit
 • Scott Hodge
The New Paper I Wish I’d Written
The U.S. Tax-Exempt Sector, Explained
 • Scott Hodge
FIFA gets a tax break. Players get a tax bill
FIFA is a $13 billion “nonprofit” sports and entertainment business
 • Scott Hodge
Public Charities Tend to be Among the Largest Tax-Exempt Organizations
There are 536 nonprofits with more than $1 billion in annual income
 • Scott Hodge
Taxpayers Get Little Charity Care for Massive Hospital Subsidies
Taxpayers get .32 cents in charity care for every $1 of tax subsidy for nonprofit hospitals
 • Scott Hodge
The Ferrari Was on Fire. So Was the Tax Scheme.
The danger of using a Montana LLC to avoid sales tax on your supercar
 • Scott Hodge
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