YNOT – The Association of Sites Advocating Child Protection, in response to suggestions from members and others, has split into two corporate entities, one of which will operate as a charitable organization under U.S. tax laws.The new division, ASACP Foundation, is a 502(c)(3) charity to which donations are tax-deductible. The foundation will operate the ASACP child pornography reporting hotline and the Restricted To Adults – RTA Website Label.

The other division, ASACP, has operated as a non-profit 501(c)(4) social welfare organization since 1996. It will continue to manage the existing membership program, help adult companies protect their businesses by protecting children, and make certain mainstream companies and lawmakers in Washington DC and Europe are aware of the adult entertainment industry’s stand against and efforts to prevent child predation.

The notable difference for those outside ASACP management will be the ability for benevolent individuals, companies and groups to support a portion of ASACP’s work with financial gifts that may benefit the donor’s tax situation.

“As a 501(c)(4), donations to ASACP were not tax-deductible as a charitable donation,” Chief Executive Officer Joan Irvine said. “They were considered an advertising or ordinary business expense. Many people asked ASACP to establish a charity, so that in addition to their sponsorship and membership payments they could donate money that would be a charitable, tax-deductible gift.”

U.S. tax laws prohibit mixing of the funds taken in by the two organizations. Therefore, donations to the foundation may not be applied toward membership in ASACP. However, the two entities will work together to accomplish the organization’s overall goals.

“These two separate organizations will act together in order to do a broad range of work in protecting children online,” Irvine said. “Donations to the foundation will help us to continue our online child protection efforts while expanding our online safety educational efforts. Membership and sponsorship dues will continue to fund ASACP’s continual technology updates, its efforts to advocate on behalf of the industry, help ASACP expand internationally and provide the industry with the tools they need to protect their businesses.

“In addition, with the foundation, ASACP can now apply for grants.”

Both organizations are accessible online at ASACP.org.