Thursday, September 6, 2012
Some things you can't make up. The title says it all. Article here.
More seriously, though, I do ask my students in my tax-exempt organizations class every year whether a museum dedicated to explicit sex would qualify for tax exemption (the Museum of Sex in NYC is a for-profit institution, although it does have a related charitable foundation that accepts donations of both cash and collection items). Does it matter if the museum charges admission? Probably not, under current law, since many exempt museums do so. How about if it charges admission and schedules regular showings of explicit sex films for its patrons? If you're uncomfortable with that, then how about the YMCA that charges its patrons for use of its facilities and educational programs . . . (see my post from yesterday)? If you're weirded-out by this, join the club (not the lap dance club . . . ).