I can understand the concern about tax dodging, but how far does this go? You could make the argument that any non-profit arrangement that throws of monetarily-beneficial goods below price is dodging taxes.<p>If I call up an old mentor and he gives me useful, money saving tips that I employ to amplify my business&#x27;s profits, should he be taxed &quot;as if&quot; he billed me as a consultant?<p>If employees of a for-profit startup ask questions on a mailing list they&#x27;re members of, should the mailing list be taxed as if it were selling consultancy services?<p>And how (too tired to come up with an answer myself) would this case differ from Vanguard?  I&#x27;m guessing it has to do with the fact that the Vanguard investment management company <i>is</i> charging other people market price for its advice, but what if my mentor did that?  Are we now in a world where, if I sell a good for-profit to anyone, I must pay taxes on the income I would have gotten, any time I give that good to someone else for free?<p>What if my wife&#x27;s a professional childcare provider?  Do I have to pay taxes on the imputed income from when she&#x27;s alone with our kids?  (There are non-G-rated versions of that question, btw.)<p>(Honest questions, all.  Don&#x27;t know if I&#x27;m missing something here or misunderstanding the tax threat model.)