The IRS recently released an Information Letter, written in response to a congressman’s inquiry about an unidentified charity’s unidentified practices, confirming that Section 501(c)(3) organizations may use the internet to raise funds.  The IRS stated that solicitations made through a website or e-mail should comply with the same rules that apply to other solicitations.  However, any organization raising funds over the internet should consider any state laws and regulations that may apply.