Sector critic Scott Hodge published a Washington Post op-ed this week criticizing the unrelated business income tax for being too narrow and advocating for a tax on royalties generated from patents resulting from government-sponsored research, many of which are held by universities. Hodge criticizes the size of university endowments and the small share of university revenue derived from charitable contributions. Hodge has steadily produced pieces advocating for increased taxation of tax-exempt organizations, including the 2024 report calling to subject all non-charitable income to the corporate tax rate.