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Consulting improperly attributed the entire amount of
petitioner's labor costs savings to the assets licensed from DM.
Petitioner had lower labor costs than its competitor because
Nyingma employees' work ethic and dedication to the teachings and
preservation of Buddhism made them willing to work for long hours
at below-market wages. Petitioner contends that it was able to
attract low-paid Nyingma employees only because it licensed SMMT
and the Dharma name from DM. Nyingma employees valued work as a
spiritual practice before working for petitioner. Petitioner's
Nyingma employees had experience with the various Nyingma
organizations, had studied Buddhist teachings, and read Tulku's
"Skillful Means". They had practiced skillful means in prior
jobs and had taken, and even taught, classes on that subject at
the Nyingma Institute.
Most likely, Nyingma employees would not have worked for
petitioner if it was not a Nyingma organization and associated
with Buddhism. However, we are not convinced that petitioner
would be a Dharma organization only if it paid royalties to DM.
Petitioner's stated purpose was to support Buddhism. The active
lineage referred to in the license amendment was through Tulku,
not DM, and Tulku was the leader of the Nyingma community. Tulku
publicly endorsed petitioner as a Dharma organization and served
as honorary board chairman. Tulku personally approved
petitioner's use of the Dharma name. Petitioner was viewed as an
authorized Nyingma organization by members of the Nyingma
community, in part, because of its association with Tulku. Tulku
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