Adelman, M. L.
(1986). A sporting time: New York City and the rise of modern athletics, 1820-70. Chicago: University of Illinois Press.
2.
Bailey, A. L.
(1989). Private health clubs assail tax exemptions of “yuppie” YMCAs with fancy facilities. Chronicle of Philanthropy, 1(16), 1, 20, 22-23.
3.
Bennett, J. T.
(1988, November 14). Unfair competition and the UBIT. Tax Notes, pp. 759-764.
4.
Bennett, J.
, & Rudney, G. (1987, September 14). A commerciality test to resolve the commercial nonprofit issue. Tax Notes, pp. 1095-1098.
5.
Bittker, B. I.
, & Rahdert, G. K. (1976). The exemption of nonprofit organizations from federal income taxation. Yale Law Journal, 85(3), 299-358.
6.
Blackford, M. G.
(1991). Small business in America: A historiographic survey. Business History Review, 65, 1-26.
7.
Butsch, R.
(1990). For fun and profit. Philadelphia: Temple University Press.
8.
Cieplik, R. (1969). Physical work and amusements as concerns of the young men's Christian association, 1851-1884. Unpublished doctoral dissertation, University of Massachusetts.
9.
Clubs of California for Fair Competition v. Kroger, 9 Cal.Rptr.2d 247 (Cal. Ct. App., 1992).
10.
Copeland, J.
, & Rudney, G. (1987, September 14). A commerciality test to resolve the commercial nonprofit issue. Tax Notes, pp. 1095-1098.
11.
Copeland, J.
, & Rudney, G. (1986, November 24). Business income of nonprofit and competitive advantage. Tax Notes, pp. 747-756.
12.
Corbin YMCA v. Commonwealth, 205 S.W. 388 (Ky. 1918).
13.
County of Allegheny v. Board of Property Assessment, G.D. 88-2349 (Pa. D. & C., 1988).
14.
Coughlin, R.
(1959). The good life. Life, 48(52), 69.
15.
Dahl, G. J. (1947). Protestant responses to a leisure revolution, 1945-1970. Unpublished doctoral dissertation, University of Minnesota.
16.
Davis, L. E.
(1972). American economic growth: An economist's history of the United States. New York: Harper & Row.
17.
Discussion Options on the Unrelated Business Income Tax. Hearing before the Subcommitte on Oversight of the Committee on Ways and Means House of Representatives, 100th Cong., 2nd Sess. (1988).
18.
Dizikes, J.
(1981). Sportsmen & gamesmen. Boston: Houghton Mifflin.
19.
Dulles, F. R.
(1965). A history of recreation: America learns to play. New York: Appleton-Century-Crofts.
20.
Eddy, S.
(1944). A century with youth: A history of the YMCA from 1844 to 1944. New York: Association Press.
21.
Fielding, L. W.
, & Wood, C. F. (1984). The social control of indolence and irreligion: Louisville's first YMCA movement, 1853-1871. Filson Club Historical Quarterly, 58(2), 219-236.
22.
Fielding, L. W.
, & Wood, C. F. (1986). From religious outreach to social entertainment: The Louisville YMCA's first gymnasium 1876-1880. Filson Club Historical Quarterly, 60(2), 239-256.
23.
Garrett, A. S.
(1989). When is recreation 501(c)3 exempt? A detailed study of the question. (Available from author)
24.
Gaul, G. M.
, & Borowski, N. A. (1993, April 18). Nonprofit: America's growth industry. Philadelphia Inquirer, pp. A1, A10.
25.
Grimsted, D.
(1971). Melodrama as echo of the historically voiceless. In T. K. Hareven (Ed.), Anonymous Americans: Explorations in nineteenth-century social history (pp. 80-95). Englewood Cliffs, NJ: Prentice-Hall.
26.
Hansmann, H.
(1981). The rationale for exempting nonprofit organizations from corporate income taxation. Yale Law Journal, 91, 54-100.
27.
Hardy, S.
(1990). “Adopted by all the leading clubs”: The shaping of leisure 1800-1900. In R. Butsch (Ed.), For fun and profit (pp. 71-101). Philadelphia: Temple University Press.
28.
Herzlinger, R. E.
, & Krasker, W. S. (1987). Who profits from nonprofit?Harvard Business Review, 65(1), 93-105.
29.
Hopkins, C. H.
(1951). History of the YMCA in North America. New York: Association Press.
30.
I.R.C. 501.
31.
I.R.C. 513.
32.
IRSA, The Association of Quality Clubs
and Robinson Marketing. (1991). The fair competition handbook. Boston: Author.
33.
Johnson, E. L.
(1979). The history of YMCA physical education. Chicago: Association Press.
34.
Joint Committee on Taxation Overview of the Unrelated Business Income Tax on Exempt Organizations (JCS-16-87), June 20, 1987.
35.
Labor shudders at leisure
. (1963). The Nation, 56(16), 15.
36.
Levine, A.
(1978, December). Serving the rich: The Washington Y. Washington Monthly, p. 13.
37.
Macleod, D. I.
(1983). Building character in the American boy: The Boy Scouts, YMCA, and their forerunners, 1870-1920. Madison: University of Wisconsin Press.
38.
Nelson, L. E. (1958). A study of services for the family in selected family-serving YMCAs. Unpublished doctoral dissertation, Florida State University.
39.
Office of the Chief Counsel for Advocacy
. (1984). Unfair competition by nonprofit organizations with small business: An issue for the 1980s (3rd ed.). Washington, DC: U.S. Small Business Administration.
40.
Pence, O. E.
(1946). The YMCA and social need. New York: Association Press.
41.
People v. YMCA of Peoria, 41 N.E. 557 (Ill. 1895).
42.
Putney, C. W.
(1991). Character building in the YMCA, 1880-1930. Mid-America: An Historical Review, 73(1), 58-70.
43.
Putney, C. W.
(1993). Going upscale: The YMCA and postwar America. Journal of Sport History, 20(2), 151-166.
44.
Rader, B. G.
(1990). American sports: From the age of folk games to the age of televised sports. Englewood Cliffs, NJ: Prentice-Hall.
45.
Recreation in the age of automation
. (1957). Annals of the American Academy of Political and Social Sciences, 313(9).
46.
Rev. Rul. 58-589.
47.
Rev. Rul. 68-118.
48.
Rev. Rul. 69-635.
49.
Rev. Rul. 74-148.
50.
Rev. Rul. 79-360.
51.
Rice, E. A.
(1932). A brief history of physical education. New York: A. S. Barnes.
52.
Riess, S. A.
(1989). City games. Chicago: University of Illinois Press.
53.
Roberts, R.
, & Olson, J. (1989). Winning is the only thing: Sports in America since 1945. Baltimore: Johns Hopkins University Press.
54.
Sokol, E. W.
(1991). Making tax-exempts pay: The unrelated business income tax and the need for reform. Administrative Law Journal, 4, 527-558.
55.
Spitzer, A. L.
(1989, April 10). Reform of the UBIT: An open letter to Congress. Tax Notes, pp. 195-199.
56.
Super, P.
(1929). Formative ideas in the YMCA. New York: Association Press.
57.
Susman v. YMCA, 172 p. 554 (Wash. 1918).
58.
Treas. Reg. 1.501.
59.
Treas. Reg. 1.513.2.
60.
U.S. Bureau of the Census
. Census of service industries: 1987. Washington, DC: Author.
61.
van der Smissen, B.
(1990). Legal liability and risk management for public and private entities. Cincinnati, OH: Anderson.
62.
Wellford, W. H.
, & Gallagher, J. G. (1988). Unfair competition? The challenge to charitable tax exemption. Washington, DC: National Assembly.
63.
YMCA v. City of Philadelphia, 187 A. 204 (Pa. Super. 1918).
64.
YMCA v. Mayor, Etc., of New York, 21 N.E. 86 (N.Y. 1889).
65.
YMCA of greater Louisville
. (1992). Annual report.
66.
YMCA Profile Sheet, 1992.
67.
The YMCA's place in health and physical education
. (1958). National Council Bulletin, 47(6), 8-9.
68.
Zald, M. N.
(1970). Organizational change: The political economy of the YMCA. Chicago: University of Chicago Press.
