Now that more than half of adult Americans report they have regular access to the Internet, and retailers are reporting a surge in holiday gift-buying over the Internet, it's highly likely that more charitable donors will be giving with a click instead of a check. For the most part, the rules for tax deductibility are the same as for off-line charitable giving, said Wagner. The concepts don't change because you're giving online. You need to be sure. And don't count on Web sites or charity malls to provide complete donor information, he said.
Regulation always comes after the fact.
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