Although cross-sector collaboration will surely be a continuing trend, the jury is still out on what impact emerging organizational structures like L3Cs and B Corporations may have on the competitive environment. In the meantime, challenges to the tax-exempt status of traditional 501(c)(3)s continue, posing questions like:

Are all nonprofits equally deserving of the full exemption, for example the symphony and the soup kitchen?

Should tax-related benefits be limited to 501(c)(3)s, or is there merit in extending these – even if at a lesser level – to other organizational forms?