ICANN’s Tax Exemption Requires Updated Review

In September 2015, John Levine asked why ICANN should be considered a tax-exempt organization following the completion of the U.S. government’s transition of technical management of the Internet’s Domain Name System (DNS). The U.S. Internal Revenue Service (IRS) determined that ICANN was an exempt organization in 2000 and, inarguably, circumstances have evolved materially since then.

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