"To evaluate the current status of communication and fundraising strategies on the Internet, a stratified random sample of the Chronicle of Philanthropy's Philanthropy 400 was content-analyzed in mid-January 2005. Web sites were coded on variables identified in practitioner and scholarly literature on issues of accountability, fundraising practices, and interactive communication strategies. Chi-square analysis found that the top nonprofit organizations included copies of their annual reports, organizational goals, and mission statements, while second-tier organizations were more likely to use a sales approach by using e-commerce technology and terminology to process online donations."