Write-Offs: Bingo Rules, On-Line Discussion, and Web Content

* The I.R.S. has just published a comprehensive guide to the federal rules that govern charitable bingo games, lotteries, and other forms of gambling. To order a free copy of “Gaming Publication for Tax-Exempt Organizations” (Pub. 3079), call (800) 829-3676. Or to retrieve an electronic version from the I.R.S.’s Web site, go to http://www.irs.ustreas.gov/prod/forms_pubs/formpub2.html.

* The American Bar Association’s tax division has started an Internet discussion group — Tax-Nonprofit — for people interested in exchanging electronic-mail messages about tax and legal issues that affect charities. To subscribe, send an e-mail message to listserver@abanet.org. In the body of the message, type: subscribe tax-nonprofit.

* In recognition of the rapidly growing number of non-profit groups that use the Internet to distribute information about themselves, the I.R.S. said it is considering several changes. Marc Owens, director of the agency’s Exempt Organizations Division, told a meeting of the American Bar Association Section of Taxation that the I.R.S. is likely to start asking groups that apply for tax-exempt status to describe the content of any World-Wide Web sites they have. The service may also add lines to the Form 990 informational tax return that would ask groups to identify their e-mail addresses or Web sites.