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:
Does a website constitute a single publication or communication? If not, how should it be separated into distinct publications or communications?
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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.
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.