File 11 1610

Tab'\ - TAG
File 11 1610
Tab 2...;.. TAG Historical
T...... (lIoI_
" ,
eorrmonlh'eaCl"Il>t>_ • __10......
_ ...... paiIicalPll'l1.AclM!ios
p..--_.. ~
Y...     ~ I O _ ..boitlli
File 11 16 10
Tab 3 - Emerging Issues
These cases involve a commingled pension trust holding title to a high dollar
note receivable secured by real estate. The application appear to be prepared
501 (c)(2) from a'template. The fund manager is usually
These case involve vanous local organizations ill the Tea party movement are
Tea Party applyingfor exemption under501(c 3 or   ~ c)(4). ' .
Any future cases may be closed
on merit if applicabfe. ,EaT
determined these applications
qualify under 501(c)(2). A referral
was completed to address any EP
concerns. Closed
Any cases should be sent to
Group 7822. is
coordinating. These cases are
currently being coordinated with
EDT. Open
File 11 16 10
Tab 4 - Coordinated Processing
File 11 16 10
Tab 5 - Watch List
Newapplications are subject to secondary
screenIng in Group7821. Is: the Open-
coordinator. 4120110
These cases should be transferred to EOT.
The is no specific guidance at this point. Ifyou
see a case, elevate it to r man 0 n
These organizations are requesting either 501(<:)(3) or
501(c)(6) exemption in order to colJaboratively develop new
oftware. The members of these organizations are usualiy
for...proflt business or for-profit support technicians of1I1e
organization's setup to electrOnically exchange healthcare
data. callecl Regional HealU1lnformatlon Organizations
RHIOs • are re uestin exem - n under 501 c
lfyou·see these cases, they should be sent to
Per email n 0,2 •cases Impacted by
the PaUent Protectlon and Affordable Care Act (Public Law
111-148) (PPACA) and the Health care and Education
Heafthcare Reconclliation Ad. of 2010 (Public Law 111-152) (HCERA)
5 • Iati beln coordi ted with EOT
2 OllwalO
3 RHlO's
(b) (6)
8 Mari"uana
Email dated 7/15110. Look for cases involving Medical
Marijuana 72010 - #1
Forward cases to processing who win forward Open.,.7-15-
the cases to , group 7888 10
(b) (6)
12 Advocaq
14 (ACO)
Email dated 8J6f10. Applications deal with disputed territories
in the-Middle East Examples may be organizations named or
CQnnected w· XXXX (XXXX
= a particular city),
~ i 1 i i l   j i i t Appflcations may be inflammatory, advocate
a one sid POint of viewand promotional materials may
Email dated 8112P10. An AGO 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 MecflCare to have Medicare patients assigned
to them. The amol,lnts charged to Medicare for the ACO's
patients are compared to certain benchmark levels set by
Medicare. Medicare pays the ACO a percentage difference of
the difference as incentive to cOst savings. ACO's are not
required to be tax exempt
If you see these cases, please forward to the
TAG Group, 7830.
These cases·should be forwarded to Group
o n- 816110
Infonnation received by the TAG Group. Be on the lookout
for applications from potentially abusive family foundations.
Common characteristics of these applications include
Potentially   to be from 990 filing identical
Abusive Family nanative descnptions; husband and wife listed as trustees;
19 Foundation and the 5 page trust reements are identical.
182010-#1 . FOlWard case to TAG Group 7830