Many nonprofit executives spend a good chunk of their time trying to talk corporate executives into giving them money. And companies big and small often respond generously. But social entrepreneurs should also consider a less well-known technique for generating new revenues: lobbying for changes in government tax policy. Such changes can yield an enormous outpouring of new resources for the social sector.

A case in point is the Low-Income Housing Tax Credit (LIHTC), passed by Congress in 1986....

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