Linking policy re: commercial sites

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Does anyone have a policy language or practice around linking out to for-profit entities?

All our pages link to a disclaimer that any links out to commercial enterprises are not endorsements, and are for our user's interest only. We're developing informal criteria for evaluating when such links are appropriate (is this corp. a partner/donor?) and to where (are you linking to their corporate responsibility page, rather than to that shoe ad on their front page). We toyed w/having an "interstitial" page -- "You are now leaving our website/content..."), which worked for me in a government and foundation job, but doesn't seem a good fit in our non-profit.

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