Costly links. (Citings).Last October, the Internal Revenue Service announced it would consider new regulations for nonprofit A corporation or an association that conducts business for the benefit of the general public without shareholders and without a profit motive. Nonprofits are also called not-for-profit corporations. Nonprofit corporations are created according to state law. organizations' use of the World Wide Web. The agency stressed that it "may conclude no further action is necessary," but it is clearly concerned that the Web sites of tax-exempt charities may violate anti-lobbying regulations simply by telling readers where unaffiliated lobbyists may be found. The IRS' announcement specifically raises this question: "Does providing a hyperlink to the website of another organization that engages in lobbying activity constitute lobbying by a charitable organization This article is about charitable organizations. For other uses of the word charity, see Charity. A charitable organization (also known as a charity) is an organization with charitable purposes only. ?" It adds, "Does it make a difference if lobbying activity is on the specific webpage to which the charitable organization provides the hyperlink rather than elsewhere on the other organization's website?" The IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws. is also concerned that sending an e-mail or listserv communication might "constitute an appearance in the mass media" for tax purposes "if it is sent to more than 100,000 people and fewer than half of those people are members of the organization." (Under the tax code, communications to members of your own organization aren't considered lobbying.) Worrying about the tax status of every Web page your group might link to would have a chilling effect  This article or section may deal primarily with the U.S. and may not present a worldwide view. , argues David Kopel of the Independence Institute, a free-market think tank based in Colorado. If the IRS decides "that links are tantamount tan·ta·mount adj. Equivalent in effect or value: a request tantamount to a demand. [From obsolete tantamount, an equivalent, from Anglo-Norman to endorsement and support," he notes, "then our Web site would have to remove its links to numerous organizations which participate in political campaigns or which lobby," including Handgun Control Inc., the National Rifle Association National Rifle Association (NRA) Governing organization for the sport of shooting with rifles and pistols. It was founded in Britain in 1860. The U.S. organization, formed in 1871, has a membership of some four million. Both the British and the U.S. , and the American Civil Liberties Union American Civil Liberties Union (ACLU), nonpartisan organization devoted to the preservation and extension of the basic rights set forth in the U.S. Constitution. . "For none of these groups are we aiming to promote their political/lobbying work," Kopel explains. "We link to those Web sites so that surfers from the Independence Institute Web site can obtain research materials." The public comment period for the proposed regulations ended February 13. The IRS would not return phone calls seeking comment on the policy or on any comments yet received. |
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