Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.
Information from Charity Needed to Determine Compliance:
The charity provides its website address.
The Alliance reviews the charity's website(s) for the specific contents described below:
- If the charity has a website that also solicits contributions, then the website should also provide access to the annual report information specified in Standard 16. If the charity's website does not solicit for donations, this requirement is not applied.
- For purposes of this standard, a charity website is considered to be soliciting donations if it specifically requests that contributions (i) be mailed to an address provided for that purpose, (ii) be sent electronically, for example through an online credit card form, or (iii) be made by phone, through a number that accepts credit card donations.
- If the charity has a website that solicits contributions, then the website should give the mailing address of the charity.
- If the charity has a website that solicits contributions, then the charity should also provide electronic access to its most recent IRS Form 990 (or IRS Form 990-EZ). This access can take the form of an appropriately labeled PDF file or a link to the Guidestar.org website.
- If the charity has not completed an IRS Form 990 for one of the following reasons, then this part of the standard is inapplicable:
- The charity is new and has not yet filed its first IRS Form 990.
- If the average income of the charity is less than $25,000 for the past three years, the charity is not required to complete the IRS Form 990.
- The charity is a church, synagogue, mosque, or similar institution that is not required to file the IRS Form 990.