On July 28, the Internal Revenue Service (IRS) sent a memo to revenue 
agents that contradicts earlier guidance relating to 501(c)(3) 
organizations' use of web links for issue advocacy. The memo indicated 
that web links may be considered prohibited intervention in elections, 
depending on their context, the number of clicks between a site and a 
partisan message on the linked site, and whether an organization has a 
position on an issue and links to candidates' positions.


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