On July 14, 2023, the IRS issued Technical Guide 3-10 for Disqualifying and Non-Exempt Activities – Trade or Business Activities – IRC Section 501(c)(3). The TG 3-10 discusses the “fragmentation” of nonprofit and for-profit business models that may be engaged by tax-exempt organizations. And, TG 3-10 dovetails quite neatly with the below-linked three-part Freeman Law IRS Issues Exempt Organizations Technical Guide For Disqualifying And Non-Exempt Activities For 501(c)(3) Organizations