The Nonprofits' Guide to Internet Communications Law -- Contents -- FOREWORD -- PREFACE -- ABOUT THE AUTHOR -- CHAPTER 1 Introduction to Legal Aspects of Internet Communications by Nonprofit Organizations -- 1.1 SOME BASICS ABOUT THE INTERNET -- (a) Introduction to the Internet -- (b) Internet as Seen by the Supreme Court -- (c) Internet as Seen by Others -- 1.2 MAIN APPLICATIONS OF THE INTERNET -- (a) Electronic Mail -- (b) World Wide Web in General -- (c) Newsgroups -- (d) Internet Chat -- 1.3 UNDERSTANDING THE INTERNET-QUESTIONS AND ANSWERS -- (a) Why Does the Internet Appear Disorganized? -- (b) Who Can Use the Internet? -- (c) How Does the World Wide Web Fit into the Internet? -- (d) How Can Nonprofits Compete with For-Profits on the Internet? -- (e) Does Anyone Monitor the Quality and Accuracy of Information on the Internet? -- (f ) What Are the Security Concerns on the Internet? -- 1.4 REASONS A NONPROFIT ORGANIZATION SHOULD GO ONLINE -- (a) Improvement in Communications -- (b) Improved Access to Information -- (c) Professional Development -- (d) Taking Action -- 1.5 OTHER ASPECTS OF NONPROFIT ORGANIZATIONS' USE OF THE INTERNET -- 1.6 NONPROFIT ORGANIZATIONS AND THE INTERNET: ORIGINS AND CULTURE -- 1.7 INTERNET AND PROGRAM ADVANCEMENT -- 1.8 THREE OVERARCHING ISSUES -- (a) Cost of Internet Operations -- (b) Essence of Hyperlinks -- (c) Web Site Record Keeping -- 1.9 CONTEMPORARY STATE OF THE "LAW" -- CHAPTER 2 Business Activities -- 2.1 INTRODUCTION -- (a) Scope of Law -- (b) Definition of Business -- (c) Definition of Regularly Carried On -- (d) Definition of Substantially Related -- 2.2 GENERAL RULES -- (a) Advertising -- (b) Corporate Sponsorships -- (c) Fundraising Activities -- (d) Trade Shows -- (e) Provision of Services -- 2.3 EXCEPTIONS -- (a) Modifications -- (b) Exceptions -- 2.4 OTHER RULES.

(a) Partnership Rules -- (b) Limited Liability Company Rules -- (c) Deduction Rules -- (d) Tax Structure -- 2.5 INTERNET COMMUNICATIONS -- (a) Internet Unrelated Business Activity in General -- (b) Questions Posed by IRS Announcement -- (c) Summary -- CHAPTER 3 Charitable Giving Programs Administration -- 3.1 INTRODUCTION -- 3.2 SUBSTANTIATION REQUIREMENTS -- 3.3 QUID PRO QUO CONTRIBUTION RULES -- 3.4 APPRAISAL REQUIREMENTS -- (a) Similar Items of Property -- (b) Qualified Appraisal -- (c) Appraisal Summary -- (d) Qualified Appraiser -- 3.5 VALUATION OF PROPERTY -- 3.6 VEHICLE DONATION PROGRAMS -- (a) Valuation -- (b) Substantiation Requirements -- (c) Appraisal Requirement -- (d) Deductibility -- (e) Characterization of Income -- (f ) Private Benefit Doctrine -- (g) Private Inurement -- (h) Intermediate Sanctions -- (i) Royalty Exception -- ( j) Penalties -- 3.7 INTERNET COMMUNICATIONS -- (a) Substantiation Requirements -- (b) Quid Pro Quo Contributions -- (c) Appraisal Requirements -- (d) Valuation of Property -- (e) Vehicle Donation Programs -- (f ) Charitable Gift Planning -- CHAPTER 4 Fundraising Programs -- 4.1 INTRODUCTION -- 4.2 STATE FUNDRAISING REGULATON IN GENERAL -- (a) Summary -- (b) Meaning of Solicitation -- (c) Definition of Professional Fundraiser -- 4.3 STATE FUNDRAISING REGULATION AND THE INTERNET -- 4.4 CHARLESTON PRINCIPLES -- (a) General Principles -- (b) Definitions -- (c) Other Principles -- (d) "Exclusions" -- (e) Responsibilities for Multistate Filers -- 4.5 INTERNET COMMUNICATIONS -- CHAPTER 5 Lobbying Activities -- 5.1 INTRODUCTION -- (a) Scope of Law -- (b) Definition of Lobbying -- (c) Definition of Legislation -- (d) Definition of Direct Lobbying -- (e) Definition of Indirect Lobbying -- (f ) Definition of Specific Legislation -- (g) Educational Activities -- 5.2 GENERAL RULES.

(a) Introduction -- (b) Substantial Part Test Basics -- (c) Expenditure Test Basics -- (d) Substantial Part Test Exceptions -- (e) Expenditure Test Exceptions -- 5.3 OTHER RULES -- (a) Definition of Propaganda -- (b) Paid Mass Media Advertisements -- (c) Making the Election -- (d) Record Keeping -- (e) Affiliated Organizations -- (f ) Reporting -- (g) Allocation Rules -- (h) Associations' Dues Rules -- 5.4 SANCTIONS -- (a) Nonelecting Public Charitable Organizations -- (b) Electing Public Charitable Organizations -- (c) Private Foundations -- (d) Other Tax-Exempt Organizations -- 5.5 INTERNET COMMUNICATIONS -- (a) Internet Lobbying in General -- (b) Questions Posed by Announcement -- CHAPTER 6 Political Campaign Activities -- 6.1 INTRODUCTION -- (a) Scope of Law -- (b) Definition of Political Campaign Activity -- (c) Requirement of a Candidate -- (d) Requirement of a Campaign -- (e) Requirement of a Public Office -- 6.2 GENERAL RULES -- (a) Introduction -- (b) Scope of the Proscription on Charitable Organizations -- (c) Rules for Social Welfare Organizations -- (d) Rules for Associations -- (e) Rules for Political Organizations -- (f ) Rules for Other Tax-Exempt Organizations -- 6.3 OTHER RULES -- (a) Educational Activities in General -- (b) Voter Guides -- (c) Candidate Debates -- 6.4 SANCTIONS -- (a) Public Charitable Organizations -- (b) Private Foundations -- (c) Other Tax-Exempt Organizations -- 6.5 INTERNET COMMUNICATIONS -- (a) Internet Political Campaign Activity in General -- (b) Questions Posed by IRS Announcement -- 6.6 PENDING LEGISLATION -- (a) Proposed Legislation -- (b) Commentary -- CHAPTER 7 Still Other Aspects of the Law -- 7.1 ANNUAL REPORTION REQUIREMENTS -- (a) Existing Law -- (b) Electronic Filing -- 7.2 APPLICATION FOR RECOGNITION OF TAX-EXEMPT STATUS -- 7.3 DISCLOSURE REQUIREMENTS.

(a) Annual Information Returns -- (b) Applications for Recognition of Exemption -- (c) Fundraising Disclosure by Noncharitable Organizations -- (d) Fundraising Disclosure by Charitable Organizations -- 7.4 PRIVATE INUREMENT DOCTRINE -- (a) Rules in General -- (b) Internet Communications -- 7.5 PRIVATE BENEFIT DOCTRINE -- (a) Rules in General -- (b) Internet Communications -- 7.6 INTERMEDIATE SANCTIONS -- (a) Rules in General -- (b) Internet Communications -- 7.7 PUBLIC CHARITY AND PRIVATE FOUNDATION RULES -- (a) Definition of Private Foundation -- (b) Private Foundation Rules -- (c) Internet Communications -- 7.8 CHARITABLE GIVING RULES -- (a) Rules in General -- (b) Internet Communications -- 7.9 TAX-EXEMPT ORGANIZATION RULES -- 7.10 IRS AUDITS AND LITIGATION -- 7.11 ELECTRONIC SIGNATURES ACT -- 7.12 PENALITIES -- (a) Annual Reporting Requirements -- (b) Disclosure Requirements -- (c) Fundraising Disclosure by Noncharitable Organizations -- (d) Fundraising Disclosure by Charitable Organizations -- (e) Other Penalties -- APPENDIX A Table of Cases -- APPENDIX B Table of IRS Revenue Rulings -- APPENDIX C Table of IRS Technical Advice Memoranda -- APPENDIX D Table of IRS Private Letter Rulings -- APPENDIX E Table of IRS Announcements -- GLOSSARY -- BIBLIOGRAPHY -- INDEX.