File 120610

Tab 1 - TAG
201012*
File 120610
Tab 2 - TAG Historical
i \   l ~
~ O \ O I  
File 120610
Tab 3 - Emerging Issues
These case involve various local organizations in the Tea Party movement are
3 Tea Pa a I In for exem tion under 501 C 3 or 501 C 4 . EI·1
20101206
Any future cases may be closed
on merit If applicable. EDT
determined these applications
These cases involve a commingled pension trust holding title to a high dollar qualify under 501{c){2). Areferral
nole receivable secured by real estate. The application appear to be prepared was completed to address any EP
2 501 c 2 from a tem late. The fund mana er is usuall bank. _           . .,;;;;;;;;""'"""";;;-_-fC",O,'O'odC-_t- -j
Any cases should be sent to
Group 7822. lis
coordinating. Thesa cases are
currently being coordinated with
EDT. 0 en
(b)
(6)
File 120610
Tab 4 - Coordinated Processing
20101206
File 120610
Tab 5 - Watch List·
20101206
Open-.
4I20t10
(fyou see Ihese cases. they should be senUa
the TAG Group. 0
Tliese cases should be transferred to EOT. . Open
The is no specifICguidance at this point [f you'
see a case, elevate it to ur manager. .Open
New   suBject to secondary
screening in Group 7821. is the
coordinator.
x
1x
3x
These organizations are requesting either 501(c)(3) or
S01(c){6) exemption In order to collaboratively develop new
software. The members of these organizations are usuaUy
the for-profit business or for-profit support technicians of the
software. .
Organization's ·setup to electronicafly exchange healthcare
data, called Regional Health Information Organiz3tions
(RHIOs are requesting exemption under 501(c (3).
Open
Source
2 Sol\ware
3 RHIO's
ACORN.
4 successors
(b) (6)
(b) (6)
20101206
Medical
8 Man'uana
OccupIed
Territory
12 Advocac
Email daled 7(15/10, look for cases Involving Medical
Mari uana
2010·#1
2010-#2
7
11 2D1D .#1
Forward cases to processing who will forward
the cases to group 7888
•.....Update 1216/10 Guidance from EOT·....•
Organizations that are NOT involved with
growing, selllng, or distrlbutlng marijuana can
be worl<edas normal. Continue 10 forward.
other cases 10 Group 7868. Open.7.15-
10
If you see Ihese cases, please forward to the
TAG Grou ,7830. 0 en- 8(6/10
(b) (6)
(b) (6)
20101206
Email dated8/12/10.lVIACO is a an enlitycreated. by the
Affordable Care Act. Thase consist of groups of healthcare
providers (hospitals and doctors) who have entered into an
agreement with Medicare to have Medicare patients assIgned
to lhem, The amounts charged to Medicare for the ACO's
Aocounjab1e patients are compared to certaln benchmark levels set by
Cprll Medicare. Medicare pays the ACO a percentage difference of
Oq;anfzation the difference as incentive to cost savings. ACO's are nol
p14'flAoCeO"'__c ra uirad to be tax exem t. 132010 - #1
Thase cases should be fOlWBrdad to Group
7821
Open-
8f12f10
Information received by the TAG Group. Be on the lookout
for applications from potentially abusive family foundations.
Common characteristics of these applications include
Potentiatty claiming to be exempt from 990 filing requirement; Identical
Ab\lslve Farntty narrative descriptions; hUl.band and wife listed as trustees;
19 Foundatllln and the 5 a e trust a reements are Identical.
20
182010-#1
Open
  _. .11f23f10

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