Obviously I'm not a tax attorney, but I honestly wonder why the Ivies don't just create a bunch of online classes and enroll a ton of students to get under the endowment tax. That would really screw over the GOP tax bill (at least that portion of it).
Another big FU from Harvard… free online courses on the US government, the US constitution, civic engagement, and more.

pll.harvard.edu/subject/gove...

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