# Comments to Internal Revenue Service on US charities' use of the Web

- Link: https://fundraising.co.uk/2001/02/13/comments-internal-revenue-service-us-charities039-use-web/
- Published: 2001-02-13T00:00:00+00:00
- Author: Howard Lake

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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