I am one of the Directors on a 501 c 3 board. One of our Board members is the designer of the website. He is the only one to add content as well. Without Board notification, he has linked his own, for profit business, he is also taking a tax deduction for his work on the page. As I read the IRS rules and regs, this constitutes inurement for the deduction. Am I correct?

I understand the link may be legal, but unethical, since he is not paying to advertise. We have acquired enough money over the past 18 months to have someone else (web designer-paid) and a paid hosting platform be better, best option?