1. American Institute of Certified Public Accountants. (1998). Statement of Position 98-2: Accounting for costs of activities of not-for-profit organizations and state and local governmental entities that include fund raising.
2. Barber, P., et al. (1998). AICPA SOP 98-2 and its Impact on Financial Reporting (an entry in the Nonprofit FAQ). http://nccsdataweb.urban.org/PubApps/nonprofitfaq.php?i=225&c=28 .
3. Bethell, J. T. (2000). An Instrument of Good Will: At 75, the Harvard College Fund spins a web of friendships. Harvard Magazine, Nov–Dec. http://harvardmagazine.com/2000/11/an-instrument-of-good-wi.html .
4. Brilliant, E. (1990). The United Way: Dilemmas of organized charity. New York: Columbia University Press.
5. Cleveland, W. S. (2011). How the civil society war shaped fund raising regulation in the United States. Unpublished paper in the possession of the author.