— in expenses

The tennessee association of broadcasters (the "association") has long maintained a noncommercial sustaining announcement program ("ncsa program") through which member and nonmember radio and television stations in the state voluntarily donate airtime which the association, under the program, makes available to governmental and not-for-profit entities and organizations to achieve state-wide coverage of their activities, events and programs which benefit the public at large. To participate in the ncsa program, these entities and organizations pay the association customarily a fraction of what it would cost these entities and organizations to purchase the airtime from individual stations throughout the state at normal commercial rates. The monies received by the association are used by the association solely for its tax-exempt purposes, such as conducting seminars for stations so that they can better serve the public interest. Importantly, the ncsa program serves to strengthen the relationships between the broadcast industry and governmental and not-for-profit entities and organizations.