Who should review and approve your club web site?

Just as with print material, club management should approve the content of information being posted on a web page. Do not defer this responsibility to a web site designer who may have motives other than serving the members of your club and your stated tax-exempt purpose. You should be able to update your own site.

As part of the annual audit process, your outside accountants will undoubtedly want to view the web site and document changes made to it during the year. They will be looking for club activities not previously disclosed in your club books and records. Not unlike what an IRS agent would do, auditors should look for any references to any potential cause of financial risk to the club. Occasionally, new activities may place your club at some type of tax risk. An example would be new advertising for "nontraditional" activities that could jeopardize your 501(c)(7) tax-exempt status. Your club should keep a hard copy and/or a retrievable computer copy of each and every page of your web site during a particular year. The outside auditor, as well as the IRS, will want to view your documentation, just as they will want to see copies of your print material. Clubs that update pages on a regular basis need to keep a complete list of the changes.