Processing manufacturer's coupons; sales promotions by issuing redeemable coupons (for others); providing incentive award programs for customers through the issuance and processing of loyalty coupons for frequent use of participating businesses; promotional services, namely, distribution of advertising flyers, coupons, catalogues and promotional items of others; promoting the goods and services of others by providing a web site featuring coupons, rebates, price-comparison information, product reviews, links to the retail web sites of others, and discount information; promoting the goods and services of others by providing a community-driven web site featuring user-submitted content in the nature of coupons, rebates, price-comparison information, product reviews, links to the retail web sites of others, and discount information; an interactive web site for users to review and rate internet content, people, companies, products and/or services utilizing a software application to award points whereby web site users are eligible to exchange points earned for promotional items consisting of coupons, rebates, discounts or special offerings on goods and/or service provided by web site sponsors