The DCNF says it licenses content to any media outlet for free, so it is not an exclusive private content producer for The Daily Caller. But other outlets rarely pick up DCNF content.
The Daily Caller, however, leans heavily on that content. The IRS complaint points to snapshots of the outlet’s website, which suggest that the DCNF accounts for about half the content on The Daily Caller site at any given time. A 2017 Center for Media and Democracy analysis found that “virtually everything” produced by the nonprofit foundation ends up on The Daily Caller website.