File 121310

Tab 1 - TAG
 File 121310
Tab 2 - TAG Historical
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 File 121310
Tab 3 - Emerging Issues
20101213

Any future cases may be closed

on merit if applicable. EOT
determined these applications
These casas involve a commingled pension trust holding tiUa to a high dollar qualify under 501(C)(2). A referral
note receivable secured by real estate. The applicatlon appear to be prepared
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was compleled to address any EP
~"'.o~'"."ms.
Anycases6ho~dbe6enl~
Closed

Group 7822. (b) (s

coordinating. These cases are
These case involve various local organizations in the Tea Party movement are curren~y being(6)
coordinated with
3 Tea Pa a I in for exam lion under 501 c 3 or 501 c 4). EI·1 x EOT. 0 en
 File 121310
Tab 4 - Coordinated Processing
20101213
 File 121310
Tab 5 - Watch List
20101213

These organizations are requesting either 501(c)(3) or

501{c)(6) exemption in order to collaboratively develop new
Open software. The members of these organizations are usually
Source the for-profrt: business or fer-profit support technici~ns of the e is no specific gt:ffdance at this point
2 Software software. 1x see a case elevate it to your manager.

Organization's setup to electronically exchange heafthcare

data. called Regional Health Infonnation Oryaoizations
3. RHIO's RHlOs), are requesting exemption under 501 c (3). . 2x These cases should be transferred to" EOT. Open

ACORN If you see these cases, they should be sent to

3x the TAG Group. • Open
(b) (6)
New applications are subject to secondary
screeni.ng in Group 7821. (b) (6) is the Open-
2010-#1 Coordinator. 4120110'

-
20101213

Forward
cases 10 processing who WIll forward the cases
look for cases involving Medical to(b) (6) group 7888 Open-7-15-
8 12010. #1 _.. ~__ 10

o en- 816110
20101213

Email dated 8/12110. An ACO Is a an entity created by the

Affordable Care Act. These consIst of groups of healthcare
providers (hospitals and doctors) who have entered into an
agreement with Medicare to hava Medlcars patients assigned
to them. The amounts charged to Medicare for the ACO's
Accounlabla . patients are compared to certain benchmanc: levels set by
Care Medicare. MedIcare pays the ACO a percentage difference of
OlQanlzation the difference as Incentive to cost savings. ACO's are not These cases should be forwarded to Group Open·
!-'"4f{AOCO",,,-_c required to be tax exempt. 132010· #1 7821 8/12110

Information received by the TAG Group. Be on the lookout

for applications from potentially abualve family foundations.
Common characteristics of these applications Include
Polan1!;1I11 claiming to be exempt from 990 filing requirement; Identical
Abllslya Family narrative descriptions: husband and WIle listed as trustees: Opeo
19 foundation and the 5 a e trust a reements are Identical. 182010· #1 Forward case to TAG Grou 7830 11123/10