“The Digital Media Law Project (DMLP), hosted at Harvard University’s Berkman Center for Internet & Society, is pleased to announce the publication of its Guide to the Internal Revenue Service Decision-Making Process under Section 501(c)(3) for Journalism and Publishing Non-Profit Organizations. With the journalism industry in a state of flux, there are a growing number of news ventures attempting to operate as non-profit organizations. Many of these ventures depend upon receiving a federal tax exemption from the IRS under Section 501(c)(3) of the Internal Revenue Code. However, confusion about the IRS’s standards in applying Section 501(c)(3) has led to applications for tax-exempt status being delayed or denied. It has also led to criticism of the IRS as being arbitrary in its decision-making process and adverse to the journalism industry. The Guide provides practical and detailed information regarding the standards that the IRS applies when reviewing a journalism venture’s application for a tax exemption. It is available as an interactive Internet-based resource on the DMLP’s website, and has also been published in PDF format through the Social Science Research Network.”