Comments to Internal Revenue Service on US charities' use of the Web
Howard Lake | 13 February 2001 | News
US watchdog body OMB Watch has published its comments to the Internal Revenue Service on non-profits’ use of the Internet. The IRS had requested feedback on a series of questions it had raised. The information, while US-focused, raises issues for non-profits in other countries.
US watchdog body OMB Watch has published its comments to the Internal Revenue Service on non-profits’ use of the Internet. The IRS had requested feedback on a series of questions it had raised. The information, while US-focused, raises issues for non-profits in other countries. Questions raised included:
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Does a website constitute a single publication or communication? If not, how should it be separated into distinct publications or communications?
When allocating expenses for a web site, what methodology is appropriate?
To what extent and by what means should an exempt organization maintain the information from prior versions of the organization’s web site?
Does providing a hyperlink on a charitable organization’s website to another organization that engages in political campaign intervention result in per se prohibited political intervention?
Does providing a hyperlink to the website of another organization that engages in lobbying activity constitute lobbying by a charitable organization?
Does publication of a webpage on the Internet by a charitable organization… constitute an appearance in the mass media?
For OMB Watch’s response read OMB Watch Comments to the IRS on Nonprofits’ Use of the Internet.
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About Howard Lake
Howard Lake is consultant editor of UK Fundraising. He founded the site in 1994 and successfully sold it in 2022. As director of Giving X Ltd he is exploring growing giving on a massive scale.
He is the founder of Fundraising Camp and co-founder of GoodJobs.