The present invention provides a system and method for targeting content to audiences. The audience is defined by rules that may be based on properties as well as organizational structure associated with the users. Each of the rules is compiled to determine the group of members belonging to the rule. Logical operators are then applied to the groups to determine the audience membership. Compiling the rules enhances performance as the rules do not have to be run each time. Instead, a simple check against the rules results is performed. The rules making up the audience may be compiled at predetermined times in order to keep the audience up-to-date. Audiences are then selected and tagged to content so that the content may be viewed by the selected audiences.