… then it probably is a for-profit company. That’s the argument of an anonymous complaint filed against the National Hot Rod Association this week stating the drag racing organization’s activities mimic those organized by for-profit automobile entertainment companies.

Marcus S. Owens, former director of the exempt organizations division at the IRS and now a senior member in the Washington law firm Caplin & Drysdale, filed the behind on behalf of his client. Owens stated in a news release that the NHRA “operates like a commercial business by providing specific services to its members — whether in the form of prize money to winners or payments to race track operators.”