In a memorandum to all IRS exempt organization revenue agents, the director of the examinations division has said the IRS will not investigate website links between a charity and the home page of a related 501 (c)(4) social welfare organization when considering whether the charity has participated in a political campaign. (Memo dated 7/28/08.) The memo says that “experience indicates that there are numerous cases involving potential political campaign intervention in the form of communications posted on Web sites operated by” charities and that the IRS must determine whether material on a linked Web site “is attributable to the section 501(c)(3) organization.” Section 501(c)(3) charities...