IRS Asks for Comment on Internet Issues

By GRANT WILLIAMS

The Internal Revenue Service says that it is "considering the necessity" of putting out guidance that would clarify how the tax code should be applied to the use of the Internet by charities and other nonprofit organizations.

In an announcement, the I.R.S. asked for comment on the way the tax agency should view charities that have Web sites or communicate with the public through electronic mailing lists, list serves, chat rooms, or other

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