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Document9 Redacted 071112

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IRS0000001484 File 071112 Tab 1 - Potential Abusive Historical
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Page 1: Document9 Redacted 071112

IRS0000001484

File 071112

Tab 1 - Potential Abusive Historical

Page 2: Document9 Redacted 071112

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Page 5: Document9 Redacted 071112

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File 071112

Tab 2 - Potential Abusive

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Corporation Sole The AOI and application will refer to "corporation sole" or "corporate sole".Form 1023 may show only one person involved with the applicant. Titles likeOverseer, Elder, Patriarch, Matriarch, Administrator, Pastor, etc. Theapplicant mayor may not request church classification.

Fictitious Exemption Determination letter submitted appears questionable. May include incorrectLetter information or may appear invalid due to format, font, etc.Puerto Rico~ Applicant usually has a·Puerto Rico address. Activities involve elderly or low

income Housing, operating a school, and head~start programs. The returnaddress on the original or photocopy of the envelope may be _

•••• Federal governmentgrants is listed as the pnmary source Income. theridentifying factorsinclude intention to build a 42 unit facility, no ownership of property,application showing

I I

Forward case to Group 7824

Forward case to Group 7824

Forward case to Group 7824

Open

Open

Open

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8 Charity Owned LifeInsurance (CHOLl)or Annuity

Applicant may show that it is the beneficiary of an insurance policy and/orannuity. Individual loans money (possibly their IRA) to the charity; charityused the money to pay the policy costs/premiums and in turn the charitypays to the donor interest on the loan, May be referred to as a CharityOwned Life Insurance (CHOLl). May be administered bY~••••

zamay also bementioned in the application. Program involves a high vaT'ue insurancepolicy, where the applicant will receive 10% of the face value of theinsurance if they show that they are 501 (c)(3).

Forward case to Group 7824

-...

Open

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12 Pain Management Pain management clinics in~pplying for exemption under 501 (c)(3)Clinics of the Code. These clinics appear to be involved in abusive schemes as

they are forming to avoid state licensing and oversight requirements.

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11 Potentially Abusive Private foundations with identical narrative descriptions. 5 page trustFamily Foundation agreements. and husband I wife trustees.

Forward case to Group 7824

Forward case to Group 7824

Forward case.to Group 7824

Open

Open

Open

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Tab 3 - Emerging Issues

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501 (c)(3), 501 (c)(4), 501 (c)(5), and 501 (c)(6) organizations with indicators of significantamounts of political campaign intervention (raising questions as to exempt purposeand/or excess private benefit). Note: advocacy action type issues (e.g., lobbying) thatare currently listed on the Case Assignment Guide (CAG) do not meet this criteria.

x Forward case to Group 7822. Open

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Tab 4 - Coordinated Processing

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Group RUlings Cases that involve group rulings, whether parent applying for; or subordinateleaving a group ruling need to be worked in Group 7829. The only exception iscases that have been auto revoked..

5 Forward case to Group 7829 Open - 8/25/11

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Tab 5 - Watch List

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MedicalMarijuana

Cases involving Medical Marijuana

Organizations applying for 501C-3 status by providing -green energy (electricity/power) toother organizations

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2010 - #1

2011- #1

Forward case to Group 7888. (coordinator). Note:the coordinator has permission to close "exclusively educational"organizations.

Coordinate processing with Group 7827.

Open- 715-10

Open­7/11/11

(b) (6)

(b) (6)

(b) (6)

(b) (6)

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Paying National Organizations formed to pay down the national debtDebt

26 2012 -#1 Forward case to Group 7822 to coordinate with EOT/EOG.


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