IRS Urges Charity Web Sites to Avoid Political Links

In response to a recent proposal by the Federal Election Commission, the IRS has reiterated its view that charities that include links to partisan materials on their Web sites could face tax penalties.

The FEC recently proposed that labor unions and corporations, including incorporated nonprofit groups, be allowed to provide hypertext links to candidates' Web sites or to news releases that endorse candidates without running afoul of election laws.

But Mary E. Oppenheimer, an

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