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| 3. | Mayer, David N.(2009)。The Myth of "Laissez-Faire Constitutionalism": Liberty of Contract During the Lochner Era。Hastings Constitutional Law Quarterly，36，217-284。 |
| 4. | Houck, Oliver A.(1984)。With Charity for All。Yale Law Journal，93(8)，1415-1563。 |
| 5. | Hansmann, Henry B.(1981)。The Rationale for Exempting Nonprofit Organizations from Corporate Income Taxation。Yale Law Journal，91(1)，54-100。 |
| 6. | Fishman, James J.(1985)。The Development of Nonprofit Corporation Law and An Agenda for Reform。Emory Law Journal，34，617-683。 |
| 7. | Hall, Mark A.(1991)。The Donative Theory of the Charitable Tax Exemption。Ohio State law Journal，52，1379-1476。 |
| 8. | Dessingue, Deirdre(2001)。Prohibition in Search of a Rationale: What the Tax Code Prohibits; Why; To What End?。Boston College Law Review，42(4)，903-929。 |
| 9. | Crimm, Nina J.(1998)。An Explanation of the Federal Income Tax Exemption for Charitable Organizations: A Theory of Risk。Florida Law Review，50，419-462。 |
| 10. | Bucholtz, Barbara K.(1998)。Reflections on the Role of Nonprofit Associations in A Representative Democracy。Cornell Journal of law and public policy，7(2)，555-603。 |
| 11. | Brody, Evelyn(1998)。Of Sovereignty and Subsidy: Conceptualizing the Charity Tax Exemption。Iowa Journal of Corporation Law，23，585-629。 |
| 12. | Boyd, Thomas H.(1987)。A Call to Reform the Duties of Directors Under State Not-For-Profit Corporation Statutes。Iowa Law Review，72，725-745。 |
| 13. | Andrews, William D.(1972)。Personal Deductions in an Ideal Income Tax。Harvard Law Review，86(2)，309-385。 |
| 14. | Atkinson, Rob(1990)。Altruism in Nonprofit Organizations。Boston College law review，31(3)，501-639。 |
| 15. | Atkinson, Rob(1997)。Theories of the Federal Income Tax Exemption for Charities: Thesis, Antithesis, and Syntheses。Stetson Law Review，27，395-431。 |
| 16. | Baker, Lynn A.(1990)。The Prices of Rights: Toward Positive Theory of Unconstitutional Conditions。Cornell Law Review，75，1185-1257。 |
| 17. | Bittker, Boris I.、Rahdert, George K.(1976)。The exemption of nonprofit organizations from federal income taxation。The Yale Law Journal，85(3)，299-358。 |
| 18. | Hansmann, Henry B.(1980)。The Role of Nonprofit Enterprise。The Yale Law Journal，89(5)，835-901。 |