501(c)(3) website requirements: what the IRS, Google and donors expect

"What does our website legally have to have?" I get some version of that question from almost every nonprofit director I talk with, usually right after a board member read something online. The honest answer about 501(c)(3) website requirements is shorter than people fear. The IRS doesn't require you to have a website at all. But once you do have one, a few rules start to matter, and Google, grant reviewers and donors add expectations of their own.

I'm Zach, and I run White Oak Media. We've built websites for churches and nonprofits since 2019, and we manage Google Ad Grant accounts for them. Here is what actually applies, sorted by who's asking.

What the IRS asks of a 501(c)(3)

Start with the one that sounds scariest. The IRS has no rule that says a nonprofit must have a website, and it doesn't tell you what pages to build. What it does have are disclosure rules, and your website is the easiest way to meet them.

Every 501(c)(3) has to make two documents available to anyone who asks: its exemption application (Form 1023 or 1023-EZ, with the IRS letter) and its annual return (usually Form 990 or 990-EZ) for the last three years. You can leave out the names and addresses of your donors.

Here's where the website comes in. If you post those documents online in the right way, you no longer have to mail copies to everyone who requests one; you just tell them where to find it. The IRS calls that making them "widely available," and it comes with conditions. The file has to be an exact image of what you filed (a PDF of the return works), anyone has to be able to view and print it for free, and the page has to say plainly that the document is there and how to download it. Older IRS guidance says pointing people to a GuideStar listing alone doesn't count, so post the PDF on your own site. Posting doesn't cancel the duty to let someone look at the documents in person, either.

If you're a church, most of this doesn't apply in the same way. Churches are generally exempt from filing a Form 990 at all, so there's no annual return to post. Your church still has to give written acknowledgments, though, which brings me to giving.

The giving page rules people miss

Two IRS rules touch your online giving, and both are about what you tell donors, not what your website looks like.

For any single gift of $250 or more, the donor needs a written acknowledgment from you to claim the deduction. It names your organization, gives the cash amount (or describes a non cash gift without valuing it), and says whether you gave anything in return. For churches, the IRS allows a line saying anything given was only an "intangible religious benefit." Most giving platforms send a receipt automatically, so check that yours carries this wording.

If someone pays more than $75 and gets something back, like a gala dinner or a fundraiser ticket, you have to tell them in writing that only the amount above the value of what they received is deductible, with a good faith estimate of that value. Put it right on the event's ticket page and you've done it at the moment of giving.

Some states also have charitable solicitation rules that require a disclosure line when you ask for money. Those vary a lot by state, so ask your accountant which ones apply to where your donors live.

What Google requires if you want the Ad Grant

This is where most organizations actually get stuck, because it's the one place a website can be turned down. The Google Ad Grant gives eligible 501(c)(3) organizations up to $10,000 a month in free search ads, and Google's Ad Grants website policy is specific. The rules that trip people up most:

1. You own the domain your ads point to, and it isn't just a redirect to a Facebook page or another platform.
2. The site has substantial, original content about your mission, not one page or mostly borrowed text.
3. Your mission and what you actually do are clear.
4. Every link works. Google's words are "All links should work correctly."
5. Pages load quickly and work on phones.
6. The whole site runs on HTTPS, the padlock in the address bar.
7. There's no heavy commercial activity and no pages full of third party ads.

We've seen what happens when a site falls short. A Massachusetts church came to us after Google had turned them down over their website and ad performance, and I got them back into the grant. If that's where you are, I wrote a separate post on what to do when Google rejects your Ad Grant website, and our complete Ad Grant guide covers eligibility and how to apply.

What donors and grant reviewers expect to see

None of this is law, but it's what decides whether someone trusts you enough to give or fund you.

Say what you do on the first screen of the home page, in plain words a stranger gets in one read. A grant reviewer, a donor and a neighbor are all looking for that sentence first.

Show real people. An About page with your leaders and board, their names, roles and photos, does more for trust than any logo. People give to people.

Be open about money. A link to your posted Form 990, a short annual report or a one page impact summary, and a plain sentence about how gifts are used. Putting your EIN on the giving page or in the footer is a small thing that makes a donor's decision easier.

Tell one or two real stories. Someone you served, a volunteer, a partner. Stories build connection, and they give Google original words to work with.

Put contact details on every page. Phone, email and address (or the area you serve) in the footer, plus a simple form.

What Google search rewards, beyond the Ad Grant

If you want to be found without ads, the basics are the same ones that make a site easy to use. Claim your Google Business Profile if you serve a local community. Give every page a real title that says who you are and where, like "Grace Food Pantry | Hartford, CT," not "Home." Name the towns you serve in normal sentences. And keep the site current, because a news page last updated two years ago tells everyone the place might be closed.

Across six client sites we manage, 57% of visits over 90 days came from phones, so test all of this on yours, not just on a desktop.

Where I'd start this week

If your 501(c)(3) files a 990, post the last three years as PDFs on an About or Financials page and say plainly they're there. Check that your giving receipts carry the acknowledgment wording. Then run your site against Google's list above, even if the Ad Grant isn't on your radar yet, because those rules are just a good definition of a site people can trust.

If you'd like a quick read on where your site stands, our free website health check takes about a minute. And if you'd rather have someone handle it, we help nonprofits get approved for the Ad Grant ($295, one time) and manage it after ($395 a month). Grab a time on my calendar or call me at (860) 854-4983.