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    #16
    goodwill (one word)

    >>why would they pay more?<<

    There are any number of reasons. Undoubtedly the most common is the desire to characterize personal interests as a business deduction. Another common one is the desire to contribute to the community as a good citizen, which is closely related to what you call "good will (two words)."

    While this is a perfectly appropriate business activity, it is not a tax event under the code. There are no general accounting or taxation provisions to support your theory that the publicity value of such activities is anything other than the intangible already defined as goodwill (one word).

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