File 120610

Tab 1 - TAG
201012*
 File 120610
Tab 2 - TAG Historical
iO\Ul~
~O\OI200
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Tab 3 - Emerging Issues
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). A referral
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. _ ~_._--t'''----_~~~_--t"oo~0'i';,;,;;m~,;;- . .,;;;;;;;;""'"""";;;-_-fC",O,'O'odC-_t- -j
Any cases should be sent to
Group 7822. (b) lis
coordinating. Thesa cases are
These case involve various local organizations in the Tea Party movement are (6)
currently being coordinated with
3 Tea Pa a I In for exem tion under 501 C 3 or 501 C 4 . EI·1 EDT. 0 en
 File 120610
Tab 4 - Coordinated Processing
20101206
 File 120610
Tab 5 - Watch List·
20101206

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

S01(c){6) exemption In order to collaboratively develop new
Open software. The members of these organizations are usuaUy
Source the for-profit business or for-profit support technicians of the The is no specifIC guidance at this point [f you'
2 Sol\ware software. . 1x see a case, elevate it to ur manager. .Open

Organization's ·setup to electronicafly exchange healthcare

data, called Regional Health Information Organiz3tions
3 RHIO's (RHIOs are requesting exemption under 501 (c (3). x Tliese cases should be transferred to EOT. . Open

ACORN. (fyou see Ihese cases. they should be senUa

4 successors 3x the TAG Group. 0
(b) (6)
New appficati~ns~re suBject to secondary
screening in Group 7821. (b) (6) is the Open-.
coordinator. 4I20t10
20101206

Forward cases to processing who will forward

2010·#1 the cases to (b) (6) 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.
Medical Email daled 7(15/10, look for cases Involving Medical 2010-#2 other cases 10 (b) (6) Group 7868. Open.7.15-
8 Man'uana Mari uana 7 10

OccupIed
Territory If you see Ihese cases, please forward to the
12 Advocac 11 2D1D .#1 TAG Grou ,7830. 0 en- 8(6/10
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 Thase cases should be fOlWBrdad to Group Open-
p14'flAoCeO"'_ _c ra uirad to be tax exem t. 132010 - #1 7821 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; Open
19 Foundatllln and the 5 a e trust a reements are Identical. 182010-#1 ~lWardcaseloT~9_~roup7830 _. .11f23f10
20