Tax Motivated Cost-Shifting by Tax-Exempt Organizations I have benefited from discussions with David Autor, Jared Bernstein, Ken Chay,
Tom Davidoff, John DiNardo, Nada Eissa, Jonah Gelbach, Alan Krueger, David Lee,
Darren Lubotsky, Rob McMillan, Jack Porter, and Diane Whitmore, and from participants at
several seminars where I have presented versions of the work contained here. I also thank
my various officemates over the last five years, particularly Liz Cascio, Justin McCrary, Till
von Wachter, and Eric Verhoogen, for many helpful conversations.