File 04192013

Tab 1 — PotentialAbusive Historical

IRS0000002479
 B
C E F G H I J K L M N 0 P 0 R

ID Transaction Name issu,, Issuel Issue2 Issue 3 TaxLaw Issue Name(s)of

Organization POA Name and
PromoterName and Person to Contact Related Organization(s) TAG Group ContactName Open Cases Tag Category ID Disposition

1
Organization(s)
Address(es) Address Address Orancation)

111111111 . I 110

li
6 Testam entary
These cases are basically N E C Ts but all
PF status isbeing requested.Case grade
Questionable

___
_
2

Trusts (fka 111111111111a

·
ofthem have not filed Form s 990-P F as
should be 12 Contributions paid outmay
financial data

Trusts)
they are required to do S om e trusts filed
exceed $10,000 even though a $150 user

Form 1041 and som e did not M U M fee was paid

i l l e a l l i a

1111111111111.11. 11111.1111111

IIP

4
r lir

IIIP

-
. - - .

4 1 1 1 1 1 M M III . IIIIIIIIIIP

4 Puerto R icci... Applicant usually has a Puerto Rico

N N W A griibill

address Activities involve elderly orlow- 1111110".

incom e housing, operating a school,and

head-start program s.The return address

a l l .

on the original orphotocop ofthe

envelope m ay

Fe.era governm ent grants is listed as he

prim ary source ofincom e.Other

identifying factors include intention to build

a 42 unitfacility, no ownership ofpro ·-rty.

application showin.

8 ,

IRS0000002480
 A B C
D E. t- G H I J K L M N 0 P 0 R

IM IIM M IIIIIM P
11111111111

9 0 1 1 1 1

1111111111111111,

.4 U V

Al

AI

10 11111111111111A

11111P

il

11 Potentially Abusive Fam ily Private foundations wth identicalnarrative

descriptions.5page trustagreements.and

Forward case to

Group 7827

Foundation

husband /wife trustees

12

12 Pain M anagem ent Clinics

Pain m anagem entclinics ininla
Forward case to

applying forexemption under501 (c)(3)of

Group 7827

the Code These clinics appearto be

involved in abusive schemes asthey are

forming to avoid state licensing and

oversightrequirements.

13

* N M

14

14 11116Foundations ‘I.Pot1ent
11 ially abusive foundations formed in
Forwardcaseto

Applicants allhave Foundation in

Group 7827

theirname,requesting 509(a)(2)status.

15 4 m m

- 1 .1 1 P

- -
16

IRS0000002481
 File 04192013

Tab 2 — PotentialAbusive

IRS0000002482
 A B C D E F

Issue Issue Nam e

CurrentStatus

Num ber

.
Issue D escription POA Disposition
(O pened orclosed)

'
- - - ii

it

)
1
4 /.

1 Corporation Sole TheA01 and application willreferto "corporation sole" or"corporate sole".

IllIllIllIlldIIII'IIII..I.III.
Forward case to Group 7827

Form 1023 may show only one person involved with the applicant.Titles like

Overseer,Elder,Patriarch,M atriarch,Adm inistrator, Pastor,etc. The

Open

applicant m ay orm ay notrequestchurch classification.

3 Fictitious Exem ption Determ ination letter subm itted appears questionable.M ay include incorrect
Forward case to Group 7827

Letter information ormay appearinvalid due to format,font,etc. Open

_ ._

-
4

O O P

. 41. .

8 Charity Owned Life Applicantmay show thatitisthe beneficiary ofan insurance policy and/or
Forward case to Group 7827

Insurance (CHOLI) annuity. Individualloansmoney (possibly theirIRA)to the charity;charity

orAnnuity used the m oney to pay the policy costs/prem ium s and in turn the charity pays

to the donorintereston the loan.M ay be referred to asa Charity Owned Life

Insurance (CHOLI).M ay be adm inistered by

m ay also be m entioned in the

Open

application. Program involves a high value insurance policy,where the

applicantwillreceive 10% ofthe face value ofthe insurance ifthey show that

they are 501(c)(3).

41

alp

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 I I (
A B C D ..--- E F

M ID

9k
ill ,
8

411.

r m ..- -

k
4- PINIiiiiM M IM INM Ill

41111

-11111111
1·

1111111L

IRS0000002484
 File 04192013

Tab 3 — Emerging Issues

IRS0000002485
 A B C D E F

C urrent Status

Issue
Alerts (Year and
D isposition ofEm erging Issue
(O pened or

Issue Nam e Issue D escription Num ber

num ber)
closed)

CurrentPolitical 501(c)(3),501(c)(4),501(c)(5),and 501(c)(6) organizations w ith indicators ofsignificant

El-1 x Forw ard case to G roup 7823 O pen

Issues
am ounts of politicalcam paign intervention (raising questions as to exem ptpurpose and/or

excess private benefit). Note: advocacy action type issues (e.g.,lobbying) thatare

currently listed on the Case A ssignm ent G uide (CA G )do notm eetthis criteria.

10

11

IRS0000002486
 File 04192013

Tab 4 — Coordinated Processing

IRS0000002487
 A B C D E

—.—

Issue
C urrent Status

Issue Nam e Brief Issue D escription

C oordinated Actions Taken
(O pened or

N um ber
closed)

1
_

hi!

4 IN N P

3 lit—
ME

4
1 7

.
..... 11

- - m il

1 1E .....:..........
1 ___..1
1 ...-
1 i1 - - _______
111

······-

,lk
A · ·

7 lr- i . . _ 11

IRS0000002488
 File 04192013

Tab 5 — W atch List

IRS0000002489
 A B C D E F

Current

Status

Issue Alerts (Year

(Opened or

1
r.
Issue Name W atch Issue Descri.ti.n Number and number) I,
Dis.osition ofW atch Issue
closed)

11

4
N IIlli

5
N il

L1111:111.
.,

6
G reen Energy O rganizations applying for501C-3 status by providing green energy (electricity/power) to
W illi
14 2011-#1 Coordinate processing w
(b) , G roup 7828. O pen -5/6/11

li
O rganizations other organizations

7
(6)
r-
lir
1111

IIII

9 1111gr
r

___

..

ill
M il, _

10

L o il

_—

II

IRS0000002490
 1I I I

A B C D E F
—

11

Paying National O rganizations form ed to pay down the nationaldebt

26 2012 -#1 Forward case to G roup 7823 to coordinate with EO T/E0G . O pen 3/26/12

Debt

12

Supporting Form s 1023 and 8940 subm itted by organizations seeking SO status as follows:
27 2013-#1 Transfer case to EO T. O pen 3/22/13

O rganizations 1)Type Iwhere there is otherthan the unconditionalpower to appointand rem ove the

(SO 's) -509(a)(3) m ajority ofthe directors ortrustees, and

2) Types Ior IIwhere there is m ore than one supported organization (whether specified by

._
nam e ordesignated by class orpurpose) orwhere itappears thatthe supported

· -
organization does notunconditionally controlthe supporting organization.

13 .--

.
.

111

_
.... _

_ ·

14

IRS0000002491