ABSTRACT
The Internet has provided a wealth of potential for organizations to build relationships with stakeholders. According to the United States (US) tax code, both foundations (grantors) and the charitable organizations that they support (grantees) are classified as nonprofit organizations under Internal Revenue Service (IRS). Although foundations come in several forms, notably corporate, community, or independent, for the purposes of this study "foundation" was used to refer to the independent foundations, while "nonprofit" was used to refer to what Fleishman referred to as operating nonprofits. Both independent foundations and operating nonprofits struggle with lack of administrative resources. Since the grantor-grantee relationship takes place primarily through the grant making process, the purpose of this chapter is to analyze grant making procedures on independent foundation websites to determine best practices for the procedures. It also focuses on the type and level of grant making information available on independent foundation websites.
