l looked at http://www.irs.gov/pub/irs-pdf/f1023.pdf which is "Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code" and I can't find anyplace that says you need to have a physically printed magazine or newsletter.

Of course I have no idea what I am doing or talking about, but I HAVE been involved in many bureaucracies that "do what they do today cause they did it that way yesterday"...so I think it is worth looking at the actual requirements