The federal tax treatment of charitable organizations

The Nonprofit Sector: A Research Handbook

Volumn , Issue , 2006, Pages 267-306

  Simon, John ^c   Dale, Harvey ^a   Chisolm, Laura ^b  

^a NEW YORK UNIVERSITY SCHOOL OF LAW   (United States)

^b CASE WESTERN RESERVE UNIVERSITY   (United States)

^c NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84902626653     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter

References (264)

1. AAFRC Trust for Philanthropy. 2000. Giving USA 1999. New York: AAFRC Trust for Philanthropy.
2. Ablin, Erik J. 1999. "The Price of Not Rendering to Caesar: Restrictions on Church Participation in Political Campaigns. " Notre Dame Journal of Law, Ethics and Public Policy 13:541-88.
3. Adler, Phillip. 1922. "Historical Origin of Tax Exemption of Charitable Institutions. " Pp. 1-88 in Tax Exemption on Real Estate-An Increasing Menace, Part I. Westchester County, N.Y.: Chamber of Commerce.
4. Andrews, William D. 1972. "Personal Deductions in an Ideal Income Tax. " Harvard Law Review 86, no. 2 (December): 309-85.
5. Aprill, Ellen P. 2001. "Churches, Politics, and the Charitable Contribution Deduction. " Boston College Law Review 42:843-74.
6. Atkinson, Rob. 1990. "Altruism in Nonprofit Organizations. " Boston College Law Review 31:501-639.
7. Atkinson, Rob. 1994. "Theories of the Special Tax Treatment of Nonprofit Organizations. " Pp. 15-1-15-36 in Federal and State Taxation of Exempt Organizations, edited by Frances R. Hill and Barbara L. Kirschten. Boston: Warren, Gorham and Lamont.
8. Atkinson, Rob. 1997. "Theories of the Federal Income Tax Exemption for Charities: Thesis, Antithesis, and Synthesis. " Stetson Law Review 27:395-431.
9. Auten, Gerald E., Charles T. Clotfelter, and Richard L. Schmalbeck. 2000. "Taxes and Philanthropy among the Wealthy. " Pp. 392-426 in Does Atlas Shrug? The Economic Consequences of Taxing the Rich, edited by Joel B. Slemrod. New York: Russell Sage Foundation; Cambridge, Mass.: Harvard University Press.
10. Auten, Gerald E., Holger Sieg, and Charles T. Clotfelter. 2002. "Charitable Giving, Income, and Taxes: An Analysis of Panel Data. " American Economic Review 12 (1): 371-82.
11. Baker, George. 1986. "Lobbying by Public Charities: Summary of Proposed Regulations. " Tax Notes 33:1145-50.
12. Baker, Lynn A. 1995. "Conditional Federal Spending after Lopez. " Columbia Law Review 95:1911-89.
13. Ballan, Judith S. 1994. "How to Aid a Foreign Charity. " Chap. 4 in NYU Conference on Tax Planning for Section 501(c) (3) Organizations, vol. 23. New York: New York University School of Law.
14. Belknap, Chauncey. 1977. "The Federal Income Tax Treatment of Charitable Organizations: Its Origins and Underlying Policy. " Pp. 2025-43 in Research Papers, vol. 4, edited by the Commission on Private Philanthropy and Public Needs. Washington, D.C.: Treasury Department.
15. Bennett, James T., and Thomas J. DiLorenzo. 1989. Unfair Competition: The Profits of Nonprofits. Lanham, Md.: Hamilton Press.
16. Bennett, James T., and Gabriel Rudney. 1987. "A Commerciality Test to Resolve the Commercial Nonprofit Issue. " Tax Notes 36:1095-98.
17. Berger, Peter L., and Richard John Neuhaus. 1977. To Empower People: The Role of Mediating Structures in Public Policy. Washington, D.C.: American Enterprise Institute for Public Policy Research.
18. Berman, Mitchell N. 2001. "Coercion without Baselines: Unconstitutional Conditions in Three Dimensions. " Georgetown Law Journal 90:1-112.
19. Berry, Jeffrey M. 1999. The New Liberalism: The Rising Power of Citizen Groups. Washington, D.C.: Brookings Institution Press.
20. Berry, Jeffrey M., and David Arons. 2000. "Organizational Capacity and Nonprofit Advocacy. " Paper prepared for the annual conference of the Association for Research on Nonprofit Organizations and Voluntary Action, New Orleans, November 1-18.
21. Bird, Wendell R. 2000. "Political Activities of Exempt Organi-zations-and of the IRS and Congress. " Journal of Taxation of Exempt Organizations 11:248-56.
22. Bittker, Boris I. 1969. "Churches, Taxes and the Constitution. " Yale Law Journal 78:1285-1310.
23. Bittker, Boris I. 1972. "Charitable Contributions: Tax Deductions or Matching Grants?" Tax Law Review 28:37-63.
24. Bittker, Boris I. 1973. "Should Foundations Be Third-Class Charities?" Pp. 132-62 in The Future of Foundations, edited by Fritz F. Heimann. Englewood Cliffs, N.J.: Prentice-Hall.
25. Bittker, Boris I., and Kenneth M. Kaufman. 1972. "Taxes and Civil Rights: 'Constitutionalizing' the Internal Revenue Code. " Yale Law Journal 82:51-87.
26. Bittker, Boris I., and Lawrence Lokken. 1999. Federal Taxation of Income, Estates and Gifts. 3rd ed. Boston: Warren, Gorham and Lamont.
27. Bittker, Boris I., and George K. Rahdert. 1976. "The Exemption of Nonprofit Organizations from Federal Income Taxation. " Yale Law Journal 85:299-358.
28. Bjorklund, Victoria. 2002. "Reflections on September 11: Legal Developments. " Pp. 11-46 in Perspectives from the Field of Philanthropy, edited by the Foundation Center. New York: Foundation Center.
29. Blanchard, Kimberly S. 1993. "U.S. Taxation of Foreign Charities. " Exempt Organization Tax Review 8:719-29.
30. Blasko, Mary Grace, Curt S. Crossley, and David Lloyd. 1993. "Standing to Sue in the Charitable Sector. " University of San Francisco Law Review 28:37-84.
31. Boehm, R. T. 1967. "Taxes and Politics. " Tax Law Review 22:369-438.
32. Boisture, Robert A., and Douglas N. Varley. 1996. "State Attorneys General's Legal Authority to Police the Sale of Nonprofit Hospitals and HMOs, " Exempt Organization Tax Review 13:227-32.
33. Boris, Elizabeth, and Jeff Krehely. 2002. "Civic Participation and Advocacy. " Pp. 299-330 in The State of Nonprofit America, edited by Lester M. Salamon. Washington, D.C.: Brookings Institution Press.
34. Boris, Elizabeth, and Rachel Mosher-Williams. 1998. "Nonprofit Advocacy Organizations: Assessing the Definitions, Classifications, and Data. " Nonprofit and Voluntary Sector Quarterly 27:488-506.
35. Boris, Elizabeth T., and C. Eugene Steuerle, eds. 1999. Nonprofits and Government: Collaboration and Conflict. Washington, D.C.: Urban Institute Press.
36. Brannon, Gerald, and James F. Strnad II. 1977. "Alternative Approaches to Encouraging Philanthropic Activities. " Pp. 2361-88 in Research Papers, vol. 4, edited by the Commission on Private Philanthropy and Public Needs. Washington, D.C.: U.S. Treasury.
37. Bremner, Robert H. 1988. American Philanthropy. 2nd ed. Chicago: University of Chicago Press.
38. Brennen, David A. 2000. "The Power of the Treasury: Racial Discrimination, Public Policy, and 'Charity' in Contemporary Society. " University of California Davis Law Review 33:389-447.
39. Brennen, David A. 2001. "Tax Expenditures, Social Justice, and Civil Rights: Expanding the Scope of Civil Rights Laws to Apply to Tax-Exempt Charities. " Brigham Young University Law Review 2001:167-228.
40. Brody, Evelyn. 1996. "Institutional Dissonance in the Nonprofit Sector. " Villanova Law Review 41:433-502.
41. Brody, Evelyn. 1998a. "The Limits of Charity Fiduciary Law. " Maryland Law Review 57:1400-1501.
42. Brody, Evelyn. 1998b. "Of Sovereignty and Subsidy: Conceptualizing the Charity Tax Exemption. " Journal of Corporation Law 23:585-629.
43. Brody, Evelyn. 1999a. "Charities in Tax Reform: Threats to Subsidies Overt and Covert. " Tennessee Law Review 66:687-763.
44. Brody, Evelyn. 1999b. "A Taxing Time for the Bishop Estate: What Is the I.R.S. Role in Charity Governance?" University of Hawaii Law Review 21:537-91.
45. Brody, Evelyn, ed. 2002. Property Tax Exemption for Charities: Mapping the Battlefield. Washington, D.C.: Urban Institute Press.
46. Brody, Evelyn, and Joseph J. Cordes. 1999. "Tax Treatment of Nonprofit Organizations: A Two-Edged Sword?" Pp. 141-75 in Nonprofits and Government: Collaboration and Conflict, edited by Elizabeth T. Boris and C. Eugene Steuerle. Washington, D.C.: Urban Institute Press.
47. Bucholtz, Barbara K. 1998. "Reflections on the Role of Nonprofit Associations in a Representative Democracy. " Cornell Journal of Law and Public Policy 7:555-603.
48. Buck, Charles R., and Christopher M. Jedrey. 2005. "Ancillary Joint Ventures of Exempt Health Care Organizations Involving Taxable Partners. " Taxation of Exempts 16:281-86.
49. Carroll, Ann B. 1992. "Religion, Politics, and the IRS: Defining the Limits of Tax Law Controls on Political Expression by Churches. " Marquette Law Review 76:217-63.
50. Carson, John J., and Henry V. Hodson, eds. 1973. Philanthropy in the 70's: An Anglo-American Discussion. New York: Council on Foundations.
51. Carey, Sarah C. 1977. "Philanthropy and the Powerless. " Pp. 1109-64 in Research Papers, vol. 2, edited by the Commission on Private Philanthropy and Public Needs. Washington, D.C.: Treasury Department.
52. Center for Community Change. 1996. How and Why to Influence Public Policy: An Action Guide for Community Organizations. Washington, D.C.: Center for Community Change.
53. Cerny, Milton, and Frances R. Hill. 1996. "The Tax Treatment of Political Organizations. " Tax Notes 71:651-75.
54. Chisolm, Laura B. 1987-88. "Exempt Organization Advocacy: Matching the Rules to the Rationales. " Indiana Law Journal 63:201-99.
55. Chisolm, Laura B. 1990a. "Politics and Charity: A Proposal for Peaceful Coexistence. " George Washington Law Review 58:308-67.
56. Chisolm, Laura B. 1990b. "Sinking the Think Tanks Upstream: The Use and Misuse of Tax Exemption Law to Address the Use and Misuse of Tax-Exempt Organizations by Politicians. " University of Pittsburgh Law Review 51:577-640.
57. Chisolm, Laura B. 1994. "Political Advocacy Meets the Internal Revenue Code: 'There's Got to Be a Better Way.'" Paper presented at the Center on Philanthropy and the Law conference; Nonprofit Speech: Lobbying and Political Campaign Activities, New York University School of Law.
58. Chong, Dennis. 1991. Collective Action and the Civil Rights Movement. Chicago: University of Chicago Press.
59. Clark, Elias. 1960. "The Limitation of Political Activities: A Discordant Note in the Law of Charities. " Virginia Law Review 46:439-66.
60. Clotfelter, Charles T. 1985. Federal Tax Policy and Charitable Giving. Chicago: University of Chicago Press.
61. Clotfelter, Charles T., ed. 1992. Who Benefits from the Nonprofit Sector? Chicago: University of Chicago Press.
62. Clotfelter, Charles T., ed. 1997. "The Economics of Giving. " Chap. 4 in Giving Better, Giving Smarter: Renewing Philanthropy in America, edited by J. W. Barry and B. V. Manno. National Commission on Philanthropy and Civic Renewal. Available online at http://pcr.hudson.org/article_docs/book_giving_intro.pdf.
63. Clotfelter, Charles T., and Richard L. Schmalbeck. 1996. "The Impact of Fundamental Tax Reform on Nonprofit Organizations. " Pp. 211-43 in Economic Effects of Fundamental Tax Reform, edited by Henry J. Aaron and William G. Gale. Washington, D.C.: Brookings Institution Press.
64. Clotfelter, Charles T., and C. Eugene Steuerle. 1981. "Charitable Contributions. " Pp. 403-46 in How Taxes Affect Economic Behavior, edited by Henry J. Aaron and Joseph A. Pechman. Washington, D.C.: Brookings Institution Press.
65. Cohen, Richard E., and Carol Matlack. 1989. "All-Purpose Loophole. " National Journal 9 December:2980-87.
66. Cole, David. 1992. "Beyond Unconstitutional Conditions: Charting Spheres of Neutrality in Government-Funded Speech. " New York University Law Review 67:675-749.
67. Colombo, John D. 1990. "Are Associations of Doctors Tax-Exempt? Analyzing Inconsistencies in the Taxation of Health Care Providers. " Virginia Tax Review 9:469-523.
68. Colombo, John D. 1994. "Health Care Reform and Federal Tax Exemption: Rethinking the Issues. " Wake Forest Law Review 29:215-71.
69. Colombo, John D. 2001. "The Marketing of Philanthropy and the Charitable Contributions Deduction. " Wake Forest Law Review 36:657-703.
70. Colombo, John D. 2002. "Commercial Activity and Charitable Tax Exemption. " William and Mary Law Review 44:487-567.
71. Colombo, John D. 2003. "Regulating Commercial Activity by Exempt Charities: Resurrecting the Commensurate-in-Scope Doctrine. " Exempt Organization Tax Review 39:341-52.
72. Colombo, John D. 2004. "The Role of Access in Charitable Tax Exemption. " Washington University Law Quarterly 82:343-87.
73. Colombo, John D. 2005. "The Failure of Community Benefit. " Health Matrix: Journal of Law-Medicine 15:29-65.
74. Colvin, Gregory L. 2000. "How Well Does the Tax Code Work in Regulating Politics?" Journal of Taxation of Exempt Organizations 12:66-72.
75. Colvin, Gregory L. 2002. "Political and Lobbying Activities: Long-Awaited Clues to IRS Views on Election Rules. " Taxation of Exempts 14:42-48.
76. Commission on Private Philanthropy and Public Needs. 1975. Giving in America. Washington, D.C.
77. Cordes, Joseph. 1999. The Cost of Giving: How Do Changes in Tax Deductions Affect Charitable Contributions? Emerging Issues in Philanthropy Seminar Series. Washington, D.C.: Urban Institute Press.
78. Couto, Richard A. 1999. Making Democracy Work Better: Mediating Structures, Social Capital, and the Democratic Prospect. Chapel Hill: University of North Carolina Press.
79. Crimm, Nina J. 1998. "An Explanation of the Federal Income Tax Exemption for Charitable Organizations: A Theory of Risk Compensation. " Florida Law Review 50:419-62.
80. Crimm, Nina J. 2004. "High Alert: The Government's War on the Financing of Terrorism and Its Implications for Donors, Domestic Charitable Organizations, and Global Philanthropy. " William and Mary Law Review 45:1341-1452.
81. Crimm, Nina J. 2005. "Do Fiduciary Duties Contained in Federal Tax Laws Effectively Promote National Health Care Policies and Practices?" Health Matrix: Journal of Law-Medicine 15:125-47.
82. Crimmins, James C., and Mary Keil. 1983. Enterprise in the Nonprofit Sector. Washington, D.C.: Partners for Livable Places. New York: Rockefeller Brothers Fund.
83. Crozier, Brian W. 1996. "Intermediate Sanctions Will Affect Exempt Organizations' Hiring and Compensation Policies. " Journal of Taxation of Exempt Organizations 8:61-68.
84. Cutler, David M., and Jill R. Horwitz. 2000. "Converting Hospitals from Not-for-Profit to For-Profit Status: Why and What Effects?" Pp. 45-92 in The Changing Hospital Industry: Comparing Not-for-Profit and For-Profit Institutions, edited by David M. Cutler. Chicago: University of Chicago Press.
85. Dale, Harvey P. 1990a. "About the UBIT... " Chap. 9 in NYU Conference on Tax Planning for 501(c)(3) Organizations, vol. 18. New York: New York University School of Law.
86. Dale, Harvey P. 1990b. "Public Policy Limits on Tax Benefits: Bob Jones Revisited. " Tax Forum 459:15-19.
87. Dale, Harvey P. 1990c. "Standing to Challenge Tax-Exempt Status. " Pp. 491-541 in Nonprofit Organizations 1990: Current Issues and Developments. PLI Tax Law and Estate Planning Course Handbook Series, no. 307. New York: Practising Law Institute.
88. Dale, Harvey P. 1995. "Foreign Charities. " Tax Lawyer 48:655-704.
89. Dale, Harvey P. 2003. "Charitable Contribution Deductions-A Primer. " Available online at http://www.nyu.edu/projects/ hdale.
90. Diamond, Stephen. 1991. "Of Budgets and Benevolence: Philanthropic Tax Expenditures in Nineteenth-Century America. " Paper prepared for the Center on Philanthropy and the Law conference: Rationales for Federal Income Tax Exemption, New York University.
91. DiMaggio, Paul, and Walter W. Powell. 1982. "The Iron Cage Revisited: Conformity and Diversity in Organizational Fields. " Working paper #52, Program on Non-Profit Organizations, Yale University.
92. Donohue, Kevin F. 1999. "Crossroads in Hospital Conversions-A Survey of Nonprofit Hospital Conversion Legislation. " Annals Health Law 8:39-96.
93. Douglas, James. 1983. Why Charity? The Case for a Third Sector. Thousand Oaks, Calif.: Sage Publications.
94. Dunbar, Amy E., and John Phillips. 1997. "The Effect of Tax Policy on Charitable Contributions: The Case of Nonitemizing Taxpayers. " Journal of the American Taxation Association 19:1-20.
95. Duquette, Christopher M. 1999. "Is Charitable Giving by Nonitemizers Responsive to Tax Incentives? New Evidence. " National Tax Journal 52:195-206.
96. Eaton, David H. 2001. "Charitable Contributions and Tax Price Elasticities for Nonitemizing Taxpayers. " International Advances in Economic Research 7:431-42.
97. Edie, John A. 1987. "Congress and Foundations: Historical Summary. " Pp. 43-64 in America's Wealthy and the Future of Foundations, edited by Teresa J. Odendahl. New York: Foundation Center.
98. Eliasberg, Kenneth C. 1965. "Charity and Commerce: Section 501(c) (3)-How Much Unrelated Business Activity?" Tax Law Review 21:53-101.
99. Facchina, Bazil, Evan Showell, and Jan E. Stone. 1993. "Privileges and Exemptions Enjoyed by Nonprofit Organizations: A Catalog and Some Thoughts about Nonprofit Policymaking. " In Topics in Philanthropy, vol. 3. New York: New York University School of Law.
100. Fei, Rosemary E. 2000. "The Uses of Section 527 Political Organizations. " Pp. 23-33 in Structuring the Inquiry into Advocacy, vol. 1, Nonprofit Advocacy and the Policy Process: A Seminar Series, edited by Elizabeth J. Reid. Washington, D.C.: Urban Institute Press.
101. Fishman, James J., and Stephen Schwarz. 2000. Nonprofit Organizations: Cases and Materials. 2nd ed. New York: Foundation Press.
102. Fleishman, Joel L. 1999. "Public Trust in Not-for-Profit Organizations and the Need for Regulatory Reform. " Pp. 172-97 in Philanthropy and the Nonprofit Sector in a Changing America, edited by Charles T. Clotfelter and Thomas Erlich. Bloomington: Indiana University Press.
103. Flynn, David M. 1992. "Hospital Charity Care Standards: Reexamining the Grounds for Exempt Status. " Journal of Taxation of Exempt Organizations 3:13-23.
104. Ford, Daniel M. 2000. "Insiders and Inurement: The Seventh Circuit's Reversal of the Tax Court in United Cancer Council v. Commissioner. " Case Western Reserve Law Review 50:909-31.
105. Foundation Center. 2002. Foundation Yearbook: Facts and Figures on Private and Community Foundations. New York: Foundation Center.
106. Fremont-Smith, Marion R. 1965. Foundations and Government. New York: Russell Sage Foundation.
107. Fremont-Smith, Marion R. 1998. "The Role of Government Regulation in the Creation and Operation of Conversion Foundations. " Paper presented at Health Care Conversions meeting, New York Academy of Medicine.
108. Fremont-Smith, Marion R. 2004. Governing Nonprofit Organizations: Federal and State Law and Regulation. Cambridge, Mass.: Harvard University Press, Belknap Press.
109. Fremont-Smith, Marion R., and J. A. Lever. 2000. "Analysis and Perspective: State Regulation of Health Care Conversions and Conversion Foundations. " Bureau of National Affairs Health Care Reporter 9:714-20.
110. Frumkin, Peter, and Alice Andre-Clark. 2000. "When Missions, Markets, and Politics Collide: Values and Strategy in the Nonprofit Human Services. " Nonprofit and Voluntary Sector Quarterly 29:141-61.
111. Gallagher, Edward. 1984. "Limits on the Commercial Involvement of Nonprofit Organizations. " Paper prepared for Yale Law School seminar.
112. Galston, Miriam. 1984. "Public Policy Constraints on Charitable Organizations. " Virginia Tax Review 3:291-322.
113. Galston, Miriam. 1993. "Lobbying and the Public Interest: Rethinking the Internal Revenue Code's Treatment of Legislative Activities. " Texas Law Review 71:1269-1354.
114. Galvin, Charles O., and Neal Devins. 1983. "A Tax Policy Analysis of Bob Jones University v. United States. " Vanderbilt Law Review 36:1353-82.
115. Gergen, Mark P. 1988. "The Case for a Charitable Contribution Deduction. " Virginia Law Review 74:1393-1449.
116. Ginsburg, David, Lee R. Marks, and Ronald P. Wertheim. 1977. "Federal Oversight of Private Philanthropy. Pp. 2575-2696 in Research Papers, vol. 5, edited by the Commission on Private Philanthropy and Public Needs. Washington, D.C.: Treasury Department.
117. Gladstone, Francis. 1982. Charity, Law, and Social Justice. London: Bedford Square Press.
118. Goddeeris, John H., and Burton A. Weisbrod. 1998. "Conversion from Nonprofit to For-Profit Legal Status: Why Does It Happen and Should Anyone Care?" Journal of Policy Analysis and Management 17:215-33.
119. Goldman, Jane V. 1976. "Note: Taxing Sex Discrimination: Revoking Tax Benefits of Organizations which Discriminate on the Basis of Sex. " Arizona State Law Journal 1976:641-62.
120. Good, David A., and Aaron Wildavsky. 1977. "A Tax by Any Other Name: The Donor-Directed Automatic Percentage Contribution Bonus. " Pp. 2389-2416 in Research Papers, vol. 4, edited by the Commission on Private Philanthropy and Public Needs. Washington, D.C.: Treasury Department.
121. Graetz, Michael J., and John C. Jeffries Jr. 1977. "Limitations on Lobbying by Charitable Organizations. " Pp. 2945-71 in Research Papers, vol. 5, edited by the Commission on Private Philanthropy and Public Needs. Washington, D.C.: Treasury Department.
122. Hall, Mark A., and John D. Colombo. 1991. "The Charitable Status of Nonprofit Hospitals: Toward a Donative Theory of Tax Exemption. " Washington Law Review 66:307-411.
123. Halloran, Deidre D. 1992. "Reaction to the Tesdahl Proposal for Political Intervention by Religious Organizations. " Exempt Organization Tax Review 5:217-19.
124. Halstead, Ted, and Michael Lind. 2001. "Alter the Tax Code to Avert Elder Care Crisis. " Chronicle of Philanthropy. December.
125. Hammar, Richard R. 1993. "Federal Income Tax Issues. " Paper presented at the Center on Philanthropy and the Law conference; Religious Institutions as Nonprofit Entities: Issues of Access, Special Status and Accountability, New York University School of Law.
126. Hansmann, Henry B. 1980. "The Role of Nonprofit Enterprise. " Yale Law Journal 89:835-901.
127. Hansmann, Henry B. 1981. "The Rationale for Exempting Nonprofit Organizations from Corporate Income Taxation. " Yale Law Journal 91:54-100.
128. Hansmann, Henry B. 1982. "The Effect of Tax Exemption and Other Factors on Competition between Nonprofit and For-Profit Enterprise. " Working paper #65, Program on Non-Profit Organizations, Yale University.
129. Hansmann, Henry B. 1989. "Unfair Competition and the Unrelated Business Income Tax. " Virginia Law Review 75:605-35.
130. Hart, Jeffrey. 1973. "Foundations and Social Activism: A Critical View. " Pp. 43-57 in The Future of Foundations, edited by Fritz F. Heimann. Englewood Cliffs, N.J.: Prentice-Hall.
131. Hatfield, Michael, Anne Milgram, and Michelle Monticciolo. 2000. Bob Jones University: Defining Violations of Fundamental Public Policy. New York: National Center on Philanthropy and the Law.
132. Henzke, Leonard J., Jr., and Julie Davis. 1997. "Assessing the Reasonableness of Compensation under the Intermediate Sanctions. " Journal of Taxation of Exempt Organizations 9:118-20.
133. Henzke, Leonard J., Jr., and Julie Davis. 1998. "Avoiding Excise Taxes for Officers and Directors of Exempt Organizations under the Intermediate Sanctions. " Journal of Taxation of Employee Benefits 5:226-28.
134. Hildenbrand, H. 2002. "No, You Still Can't Deduct That Payment to Your Child's Private Religious School: An Analysis of the Ninth Circuit Decision in Sklar v. Commissioner. " Tax Lawyer 55:995-1004.
135. Hill, Frances R. 1997a. "Corporate Philanthropy and Campaign Finance: Exempt Organizations as Corporate-Candidate Conduits. " New York Law School Law Review 41:881-942.
136. Hill, Frances R. 1997b. "The Role of Intent in Distinguishing between Education and Politics. " Journal of Taxation of Exempt Organizations 9:9-15.
137. Hill, Frances R. 1999. "Probing the Limits of Section 527 to Design a New Campaign Finance Vehicle. " Exempt Organization Tax Review 26:205-19.
138. Hill, Frances R. 2001. "Softer Money: Exempt Organizations and Campaign Finance. " Exempt Organization Tax Review 32:27-53.
139. Hill, Frances R. 2004. "McConnell and the Code: Exempt Organizations and Campaign Finance. " Exempt Organization Tax Review 45:71-91.
140. Hill, Frances R., and Douglas M. Mancino. 2002. Taxation of Exempt Organizations. Valhalla, N.Y.: Warren, Gorham and Lamont.
141. Hochberg, E. 2002. "Business Ventures Go beyond the Bottom Line. " Chronicle of Philanthropy. 8 August.
142. Hodgkinson, Virginia A., and Murray S. Weitzman, with John A. Abrahams, Eric A. Crutchfield, and David R. Stevenson. 1996. Independent Sector Nonprofit Almanac 1996-97. San Francisco: Jossey-Bass.
143. Hopkins, Bruce R. 1992. "The Most Important Concept in the Law of Tax Exempt Organizations Today: The Commerciality Doctrine. " Exempt Organization Tax Review 5:459-67.
144. Hopkins, Bruce R. 2003. The Law of Tax-Exempt Organizations. 8th ed. Hoboken, N.J.: John Wiley and Sons.
145. Horton-Smith, David. 1990. "The Impact of the Volunteer Sector on Society. " Pp. 347-55 in The Nonprofit Organization: Essential Readings, edited by David L. Gies, J. Steven Ott, and Jay M. Shafritz. Pacific Grove, Calif.: Brooks/Cole.
146. Independent Sector. 2002. The New Nonprofit Almanac and Desk Reference. San Francisco: Jossey-Bass.
147. Internal Revenue Service. 1994. Examination Guidelines for Colleges and Universities. IRS Announcement 94-112, 1994-37 I.R.B. 1. Washington, D.C.: Internal Revenue Service.
148. Internal Revenue Service. 2002. Disaster Relief: Providing Assistance through Charitable Organizations. Publication 3833. Washington D.C.: Internal Revenue Service.
149. Jencks, Christopher. 1987. "Who Gives to What?" Pp. 321-39 in The Nonprofit Sector: A Research Handbook, edited by WalterW. Powell. New Haven, Conn.: Yale University Press.
150. Joblove, Leonard. 1980. "Special Treatment of Churches under the Internal Revenue Code. " Working paper #21, Program on Non-Profit Organizations, Yale University.
151. Jordan, Vernon E., Jr. 1983. "We Cannot Live for Ourselves Alone. " Pp. 401-6 in America's Voluntary Spirit, edited by Brian O'Connell. New York: Foundation Center.
152. Josephs, Stuart R. 1999. "No 'Insider' Inurement Finding Reinstates Charitable Exemption. " Tax Adviser 30:298-99.
153. Kahn, Douglas A., and Jeffrey H. Kahn. 2003. "Gifts, Gafts, and Gefts: The Income Tax Definition and Treatment of Private and Charitable Gifts and a Principled Policy Justification for the Exclusion of Gifts from Income. " Notre Dame Law Review 78:441-526.
154. Katz, Robert A. 2003. "A Pig in a Python: How the Charitable Response to September 11 Overwhelmed the Law of Disaster Relief. " Indiana Law Review 36:251-333.
155. Kaufmann, Pamela S. 2002. "Designing Executive Compensation in the Era of Intermediate Sanctions. " Taxation of Exempts 13:203-18.
156. Keeton, George W. 1962. The Modern Law of Charities. London: Pittman.
157. Kelman, Mark G. 1979. "Personal Deductions Revisited: Why They Fit Poorly in an 'Ideal' Income Tax and Why They Fit Worse in a Far from Ideal World. " Stanford Law Review 31:831-83.
158. Korman, Rochelle. 2002. "Charitable Class and Need: Whom Should Charities Benefit?" Paper presented at the National Center on Philanthropy and the Law conference; Defining Charity: A View from the 21st Century, New York University School of Law.
159. Kuhn, Nancy Ortmeyer. 2001. "Intermediate Sanctions on NPO Executive: Unreasonable Compensation Can Bring an Unexpected Tax Liability. " Journal of Accountancy 192:81-86.
160. Kurtz, Daniel L. 2004. "Sanctions and Enforcement: Federal and State Laws. " Paper presented at the National Center on Philanthropy and the Law conference; Diversions of Assets: Crimes and Punishments, New York University School of Law.
161. Kurtz, Daniel L., and Sarah E. Paul. 1997. "Determining Reasonable Compensation for Nonprofit Executives: Avoiding Private Inurement and the Imposition of Intermediate Sanctions. " Chap. 4 in NYU Conference on Tax Planning for 501(c)(3) Organizations, vol. 25. New York: New York University School of Law.
162. Larson, Martin A., and C. Stanley Lowell. 1969. Praise the Lord for Tax Exemption. Washington, D.C.: Robert B. Luce.
163. Lee, Randy. 2000. "When a King Speaks of God; When God Speaks to a King: Faith, Politics, Tax Exempt Status, and the Constitution in the Clinton Administration. " Law and Contemporary Problems 63:391-436.
164. Lehrfeld, William. 1969. "The Taxation of Ideology. " Catholic University Law Review 19:50-73.
165. Levmore, Saul. 1998. "Taxes and Ballots. " University of Chicago Law Review 65:387-431.
166. Louthian, Robert. 2001. "Community Benefit and Charity Care: The De-evolution of the Community Benefit Standard for Health Care Organizations. " Taxation of Exempts 13:118-20.
167. Lu, Lynn. 2004. "Flunking the Methodology Test: A Flawed Tax-Exemption Standard for Educational Organizations that 'Advocate a Particular Position or Viewpoint.'" NYU Review of Law and Social Change 29:377-424.
168. Lupu, Ira C. 2000. "Threading between the Religion Clauses. " Law and Contemporary Problems 63:439-51.
169. Mancino, Douglas M. 1988. "The Income Tax Exemption of the Contemporary Nonprofit Hospital. " Saint Louis University Law Journal 32:1015-74.
170. Mancino, Douglas M. 1997. "Converting the Status of Exempt Hospitals and Health Care Organizations. " Journal of Taxation of Exempt Organizations 9:16-27.
171. Mancino, Douglas M. 1998. "New Ruling Provides Guidance, Raises Questions for Joint Ventures Involving Exempt Organizations. " Journal of Taxation 88:294-98.
172. Mancino, Douglas M. 2002. "Exempt Organizations: Planning Joint Ventures with Exempt Organizations after Redlands Surgical Services. " Business Entities 4:12-19.
173. Mancino, Douglas M. 2005. "The Impact of Federal Tax Exemption Standards on Health Care Policy and Delivery. " Health Matrix: Journal of Law-Medicine 15:5-27.
174. Mawdsley, Ralph D. 1994. "Limiting the Right of Religious Educational Institutions to Discriminate on the Basis of Religion. " Education Law Reporter 94:1123-40.
175. McConnell, Ann. 1976. "Justifying the Charitable Deduction. " Paper prepared for Yale Law School seminar.
176. McDaniel, Paul. 1972. "Federal Matching Grants for Charitable Contributions: A Substitute for the Income Tax Deduction. " Tax Law Review 27:377-413.
177. McDaniel, Paul. 1977. "Study of Federal Matching Grants for Charitable Contributions. " Pp. 2417-2534 in Research Papers, vol. 4, edited by the Commission on Private Philanthropy and Public Needs. Washington, D.C.: Treasury Department.
178. McGovern, James J. 1996. "A Look in the Rearview Mirror: What Does It Tell Us about the Road Ahead?" Speech before the Committee on Exempt Organizations of the American Bar Association Tax Section, 10 May 1996, reprinted in Exempt Organization Tax Review 13:937-40.
179. McIntyre, Michael J. 1980. "A Solution to the Problem of Defining a Tax Expenditure. " University of California at Davis Law Review 14:79-103.
180. McNulty, John K. 1984. "Public Policy and Private Charity: A Tax Policy Perspective. " Virginia Tax Review 3:229-53.
181. Miller, Steven T. 2001. "Rebuttable Presumption Is Key to Easy Intermediate Sanctions Compliance. " Tax Notes 91:1735-38.
182. Minow, Martha. 2002. Partners, Not Rivals: Privatization and the Public Good. Boston: Beacon Press.
183. Nelson, Harry. 1998. "The California Wellness Foundation. " Paper presented at Health Care Conversions meeting, New York Academy of Medicine.
184. Owens, Marcus S. 2001. "Politicians, Nonprofits, and Opportunities for Personal Enrichment. " Pp. 27-35 in Exploring Organizations and Advocacy: Strategies and Finances, vol. 2, Nonprofit Advocacy and the Policy Process: A Seminar Series, edited by Elizabeth J. Reid and Maria D. Montilla. Washington, D.C.: Urban Institute Press.
185. Pang, Presley W. 1985. "Restricting Tax Benefits for Property Leased to Nonprofit Entities. " Paper prepared for Yale Law School seminar.
186. Pepper, Hamilton, and Sheetz. 1997. "Legislative Activities of Charitable Organizations Other than Private Foundations. " Pp. 2917-44 in Research Papers, vol. 5, edited by the Commission on Private Philanthropy and Public Needs. Washington, D.C.: Treasury Department.
187. Persons, John P., John J. Osborn, and Charles F. Feldman. 1977. "Criteria for Exemption under Section 501(c)(3). " Pp. 1909-2025 in Research Papers, vol. 4, edited by the Commission on Private Philanthropy and Public Needs. Washington, D.C.: Treasury Department.
188. Pires, Sheila. 1985. Competition between the Nonprofit and For-Profit Sectors. Washington, D.C.: National Assembly.
189. Price Waterhouse, L.L.P., and Caplan and Drysdale, Chartered. 1997. "Impact of Restructuring on Tax-Exempt Organizations. " Report commissioned by the Council on Foundations and Independent Sector (n.d.; released 28 April 1997). Available in LEXIS, Fedtax Library, TNT file as 97 TNT 83-21 (30 April 1997).
190. Raby, Burgess J. W., and William L. Raby. 1999. "Private Inurement, Private Benefit, UCC, and Intermediate Sanctions. " Tax Notes 82:1979-81.
191. Redmond, Brian H. 1996. "Annotation. Federal Tax Exemption: When Do Earnings of Religious, Charitable, Educational, or Similar Organizations Inure to Benefit of Private Shareholders or Individuals within Meaning of 26 USCS §501(c)(3)?" Pp. 255-96 in American Law Reports Federal, vol. 92. Rochester, N.Y.: Lawyers Cooperative; San Francisco: Bancroft-Whitney.
192. Reid, Elizabeth J. 1999. "Nonprofit Advocacy and Political Participation. " Pp. 291-325 in Nonprofits and Government: Collaboration and Conflict, edited by Elizabeth Boris and C. Eugene Steuerle. Washington, D.C.: Urban Institute Press.
193. Reid, Elizabeth J. 2000. "Understanding the Word 'Advocacy': Context and Use. " Pp. 1-7 in Structuring the Inquiry into Advocacy, vol. 1, Nonprofit Advocacy and the Policy Process: A Seminar Series, edited by Elizabeth J. Reid. Washington, D.C.: Urban Institute Press.
194. Roady, Celia. 1999. "Political Activities of Tax-Exempt Organizations: Federal Income Tax Rules and Restrictions. " Exempt Organization Tax Review 22:401-19.
195. Roady, Celia. 2000. "Relationships between Charities and Non-Exempt Entities: Corporate Sponsorships, Licensing, Joint Ventures, Subsidiaries. " In ALI-ABA Course of Study Materials: Tax-Exempt Charitable Organizations. Philadelphia: American Law Institute-American Bar Association.
196. Roady, Celia. 2005. Unpublished paper on ancillary joint ventures (on file with the authors of this chapter).
197. Roady, Celia, and Carolyn Osteen Ward. 1996. "Intermediate Sanctions: A New IRS Weapon against Tax-Exempt Compensation Abuse. " Benefits Law Journal 9:49-72.
198. Rose-Ackerman, Susan. 1982. "Unfair Competition and Corporate Income Taxation. " Stanford Law Review 34:1017-39.
199. Rose-Ackerman, Susan. 1983. "Social Services and the Market: Paying Customers, Vouchers and Quality Control. " Columbia Law Review 83:1405-39.
200. Rubenstein, Helena G. 1997. "Nonprofit Hospitals and the Federal Tax Exemption: A Fresh Prescription. " Health Matrix: Journal of Law-Medicine 7:381-427.
201. Rusk, Dean. 1961. The Role of the Foundation in American Life. Claremont, Calif.: Claremont University College.
202. Sacks Albert M. 1960. "The Role of Philanthropy: An Institutional View. " Virginia Law Review 46:516-38.
203. Salamon, Lester M. 1987. "Partners in Public Service: The Scope and Theory of Government-Nonprofit Relations. " Pp. 99-117 in The Nonprofit Sector: A Research Handbook, edited by Walter W. Powell. New Haven, Conn.: Yale University Press.
204. Salamon, Lester M. 1995. Partners in Public Service: Government-Nonprofit Relations in the Modern Welfare State. Baltimore: Johns Hopkins University Press.
205. Salamon, Lester M. 1997. The International Guide to Nonprofit Law. New York: John Wiley and Sons.
206. Samansky, Allen J. 2004. "Deductibility of Contributions to Religious Organizations. " Virginia Tax Review 24:65-108.
207. Sanders, Michael I. 2000. Joint Ventures Involving Tax-Exempt Organizations. 2nd ed. New York: John Wiley and Sons.
208. Schill, Michael H. 1984. "The Participation of Charities in Limited Partnerships. " Yale Law Journal 96:1355-74.
209. Schwarz, Stephen. 1976. "Limiting Religious Tax Exemptions: When Should the Church Render unto Caesar?" University of Florida Law Review 29:50-105.
210. Schwarz, Stephen, and William T. Hutton. 1984. "Recent Developments in Tax-Exempt Organizations. " University of San Francisco Law Review 18:649-94.
211. Schwartzman, Randy A. 1999. "Reasonable Compensation Rules. " Tax Adviser 30:300-302.
212. Seay, J. David. 1992. "Tax-Exemption for Hospitals: Towards an Understanding of Community Benefit. " Health Matrix: Journal of Law-Medicine 2:35-48.
213. Shaviro, Daniel. 1997. "Assessing the 'Contract Failure' Explanation for Nonprofit Organizations and Their Tax-Exempt Status. " New York Law School Law Review 41:1001-7.
214. Shenon, Philip, and Stephanie Strom. 2005 "DeLay Charity for Children Financed by Corporations. " New York Times, 21 April, p. A16.
215. Shuldiner, Reed, and David Shakow. 2001. "Lessons from the Limitation on Itemized Deductions. " Tax Notes 93:673-94.
216. Silk, Thomas, ed. 1999. Philanthropy and Law in Asia: A Comparative Study of the Nonprofit Legal Systems in Ten Asia Pacific Countries. San Francisco: Jossey-Bass.
217. Simon, John G. 1973. "Foundations and Controversy: An Affirmative View. " Pp. 58-100 in The Future of Foundations, edited by Fritz F. Heimann. Englewood Cliffs, N.J.: Prentice-Hall.
218. Simon, John G. 1978. "Charity and Dynasty under the Federal Tax System. " Probate Lawyer 5:1-92.
219. Simon, John G. 1987. "The Tax Treatment of Nonprofit Organizations: A Review of Federal and State Politics. " Pp. 67-98 in The Nonprofit Sector: A Research Handbook, edited byWalterW. Powell. New Haven, Conn.: Yale University Press.
220. Simon, John G. 1995. "The Regulation of American Foundations: Looking Backward at the Tax Reform Act of 1969. " Voluntas 6:243-54.
221. Simon, John G. 2000. "Private Foundations as a Federally Regulated Industry: Time for a Fresh Look?" Exempt Organization Tax Review 27:66-80.
222. Simon, John G. 2002. "Is There a Law of Charity?" Paper presented at the Center on Philanthropy and the Law conference; Defining Charity: A View from the 21st Century, New York University School of Law.
223. Simon, Karla W. 1981. "The Tax-Exempt Status of Racially Discriminatory Religious Schools. " Tax Law Review 36:477-516.
224. Simons, Henry. 1938. Personal Income Taxation. Chicago: University of Chicago Press.
225. Sneed, Jason M. 1997. "Note: Regaining Their Political Voices: The Religious Freedom Restoration Act's Promise of Delivering Churches from the Section 501(c)(3) Restrictions on Lobbying and Campaigning. " Journal of Law and Politics 13:493-511.
226. Special Committee on Exempt Organizations, New York State Bar Association Tax Section. 1965. "Comment on Treasury Foundation Report. " Pp. 710-35 in Committee on Ways and Means, U.S. House, Additional Written Statements. on Treasury Department Report on Private Foundations. Committee Print.
227. Spiro, Thomas. 1979. "'Unfair Competition' between Taxable and Tax-Exempt Organizations. " Paper prepared for Yale Law School seminar.
228. Spitzer, Adelbert L. 2002. "Commerciality: How Much Is Too Much?" Paper presented at the Center on Philanthropy and the Law conference; Defining Charity: A View from the 21st Century, New York University School of Law.
229. Staff of the Joint Committee on Taxation. 2000. "Report of Investigation of Allegations Relating to IRS Handling of Tax-Exempt Organization Matters. "
230. Steinberg, Richard. 1988. "Fairness and Efficiency in the Competition between For-Profit and Nonprofit Firms. " Working paper #132, Program on Non-Profit Organizations, Yale University.
231. Steinberg, Richard. 1991. "'Unfair' Competition by Nonprofits and Tax Policy. National Tax Journal 44:351-64.
232. Steinberg, Richard. 2003. "Economic Theories of Nonprofit Organizations: An Evaluation. " Pp. 277-310 in The Study of the Nonprofit Enterprise: Theories and Approaches, edited by Avner Ben-Ner and Helmut Anheir. New York: Kluwer Academic.
233. Steuerle, C. Eugene. 2000a. "Charity Deduction for Nonitemizers: Where Do You Draw the Line?" Tax Notes 86:1773-74.
234. Steuerle, C. Eugene. 2000b. "Nonitemizers' Charitable Deduction: The Administration's Floor Plan. " Tax Notes 86:1625-26.
235. Steuerle, C. Eugene. 2000c. "The Right Way to Extend Charitable Deductions to Nonitemizers. " Tax Notes 86:1297-98.
236. Steuerle, C. Eugene. 2001. When Nonprofits Conduct Exempt Activities as Taxable Enterprises. Emerging Issues in Philanthropy Seminar Series. Washington, D.C.: Urban Institute Press.
237. Steuerle, C. Eugene. 2002. "Charities and Disaster Relief-Parts 1 and 2. " Exempt Organization Tax Review 35:49-51.
238. Stimpson, Claude W. 1934. "The Exemption of Property from Taxation in the United States. " Minnesota Law Review 18:411-28.
239. Sugin, Linda. 1999. "Tax Expenditure Analysis and Constitutional Decisions. " Hastings Law Journal 50:407-74.
240. Sullivan, Kathleen M. 1989. "Unconstitutional Conditions. " Harvard Law Review 102:1413-1506.
241. Sunstein, Cass R. 1988. "The Civic Republican Tradition: Beyond the Republican Revival. " Yale Law Journal 97:1539-90.
242. Surrey, Stanley S. 1970. "Federal Income Tax Reform: The Varied Approaches Necessary to Replace Tax Expenditures with Direct Governmental Assistance. " Harvard Law Review 84:352-408.
243. Surrey, Stanley S. 1973. Pathways to Tax Reform: The Concepts of Tax Expenditures. Cambridge, Mass.: Harvard University Press.
244. Swords, Peter. 1981. Charitable Real Property Tax Exemptions in New York State-Menace or Measure of Social Progress? New York: Association of the Bar of the City of New York.
245. Swords, Peter. 1997. "The Form 990 as an Accountability Tool. " Paper presented at the Center on Philanthropy and the Law conference; Governance of Nonprofit Organizations: Standards and Enforcement, New York University School of Law.
246. Ten Broeck, Eric. 1994. "Preventing Private Inurement by Measuring the Reasonableness of Compensation for Executives. " Journal of Taxation of Exempt Organizations 6:21-27.
247. Tesdahl, D. Benson. 1991. "Intervention in Political Campaigns by Religious Organizations after the Pickle Hearings-A Proposal for the 1990s. " Exempt Organization Tax Review 4:1165-84.
248. Thompson, Tommy S. 1985. "The Availability of the Federal Educational Tax Exemption for Propaganda Organizations. " University of California Davis Law Review 18:487-553.
249. Trister, Michael B., and Holly Schadler. 2002. "Bipartisan Campaign Reform Act of 2002: How Will It Affect Nonprofits?" Exempt Organization Tax Review 36:171-76.
250. Troyer, Thomas A. 2000. "1969 Private Foundations Law: Historical Perspective on Its Origins and Underpinnings. " Exempt Organization Tax Review 27:52-65.
251. Urban Institute. 1983. "Serving Community Needs: The Nonprofit Sector in an Era of Governmental Retrenchment. " Nonprofit Sector Project Progress Report no. 3, September.
252. U.S. General Accounting Office. 2002. Tax Exempt Organizations: Improvements Possible in Public, IRS and State Oversight of Charities. Washington, D.C.: U.S. Government Printing Office.
253. U.S. Senate Finance Committee. 2004. "Senate Finance Committee Discussion Draft of Proposals for Reforms and Best Practices in the Area of Tax-Exempt Organizations. " Available online at http://www.finance.senate.gov/hearings/testimony/ 2004test/062204stfdis.pdf.
254. U.S. Small Business Administration, Office of Advocacy. 1984. Unfair Competition by Nonprofit Organizations with Small Business: An Issue for the 1980s. 3rd ed. Washington D.C.: U.S. Small Business Administration.
255. Weidenbeck, Peter J. 1985. "Charitable Contributions: A Policy Perspective. " Missouri Law Review 50:85-137.
256. Weisbrod, Burton A. 1975. "Toward a Theory of the Voluntary Non-Profit Sector in a Three-Sector Economy. " Pp. 171-95 in Altruism, Morality, and Economic Theory, edited by Edmund Phelps. New York: Russell Sage Foundation.
257. Weisbrod, Burton A. 1980. "Private Goods, Collective Goods: The Role of the Nonprofit Sector. Pp. 139-69 in The Economics of Nonproprietary Organizations, Supp. 1, edited by Kenneth W. Clarkson and Donald L. Martin. Greenwich, Conn.: JAI Press.
258. Weisbrod, Burton A., ed. 1998. To Profit or Not to Profit: The Commercial Transformation of the Nonprofit Sector. New York: Cambridge University Press.
259. Weisbrod, Burton A., Joel F. Handler, and Neil K. Komesar. 1978. Public Interest Law: An Economic and Institutional Analysis. Berkeley: University of California Press.
260. Wellford, Harrison, and Janne G. Gallagher. 1985. The Myth of Unfair Competition by Nonprofit Organizations: A Review of Government Assistance to Small Business. Washington, D.C.: National Assembly and Family Service America.
261. West, Robin L. 1985. "Liberalism Rediscovered: A Definition of the Liberal Pragmatic Vision. " University of Pittsburgh Law Review 46:673-738.
262. Yale University, Institution for Social and Policy Studies, Program on Non-Profit Organizations. 1982. "Parsing Property Tax Policy. " Pp. 5-7 in Research Reports, no. 2.
263. Young, Dennis R., and Lester M. Salamon. 2002. "Commercialization, Social Ventures, and For-Profit Competition. " Pp. 423-46 in The State of Nonprofit America, edited by Lester M. Salamon. Washington, D.C.: Brookings Institution Press.
264. Zelinsky, Edward A. 1998. "Are Tax 'Benefits' Constitutionally Equivalent to Direct Expenditures?" Harvard Law Review 112:379-433.