Problem: Nonprofit organizations are exempt from income taxation on revenues related to their social missions. But revenues from activities that are not related to exempt purposes are taxed. This is known as the unrelated business income tax (UBIT). But, suppose a nonprofit organization operates a business that is related to its mission, such that revenue is not subject to the UBIT, but it competes directly with a for-profit business nearby that must pay taxes. This is the situation with a nonprofit that has activities that are considered part of the social enterprise spectrum. Is this situation unfair competition with the for-profit business? Should the nonprofit be taxed just to level the playing field? Please discuss completely.