97

See generally B. HOPKINS, THE LAW OF TAX--EXEMPT ORGANIZATIONS (5th ed. 1987); P. Kauper, The Constitutionality of Tax Exemptions for Religious Activities, THE WALL BETWEEN CHURCH AND STATE  95 (D. Oaks ed. 1963); D. KELLEY, WHY CHURCHES SHOULD NOT PAY TAXES (1977); Bittker & Rahdert, The Exemption of Nonprofit Organizations From Federal Income Taxation,85 YALE L.J. 301 (1976); Note, Constitutionality of Tax Benefits Accorded Religion, 49 COLUM. L. REV. 968 (1949).