Greg Newby wrote:
No, we can't sell ad space at all. Neither PGLAF, nor ibiblio.
I'm not sure this is true: "501 (b) Tax on unrelated business income and certain other activities An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of this subchapter) shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes." http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000501----000-.... IANAL but this means to me that we would have to pay taxes on the ad revenues, but selling ads would not endanger our non-profit status. But the more interesting question is: if we just display standard "thank you" notices for donations received, without letting the donor choose the text, would this be considered "selling ads" or just being nice to our donors? -- Marcello Perathoner webmaster@gutenberg.org