In PLR 201104066, the IRS revoked the tax-exempt status of an organization formed to guard the purity of a certain breed of horses, promote interest therein, and help fund research on the genetics of the breed. The organization also maintained a website that contained links to private sellers of such horses. The IRS concluded that the website links caused the organization’s assets to inure to the benefit of private individuals. The breeders earn a profit, and private benefit, by being able to sell horses and/or stud services to interested persons, and the organization facilitated these sales. One lesson for other charities is to use caution when linking to for-profit websites.