IRS0000001512

File 04042013

Tab 1 - Potential Abusive Historical

IRS0000001513

Trusl$(fl.:<Testamentary PF status is being requested. Case grade

should be 12. Contributions paid out mayexceed $10,000 even though a $150 userfee was paid.

Questionabfefinancial data.

-

(b)(3)26 USC 6103

IRS0000001514

11

12

11 Potentialy Abusive FamilyFoundation

12 Pain Management Clinics Pain management clinics plyingfor exemption tMlder 501 (c)(3) of the Code.1'he$e dinics appear to be invotved Inabusive schemes as they are fonnlng toavoid state licensing and oversightrequi'ements.

Forward case toGroup 7827

Forward case toGroup 7827

IRS0000001515

File 04042013

Tab 2 - Potential Abusive

IRS0000001516

3

4

5

3

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.

Forward case to Group 7827

Forward case to Group 7827

Open

Open

6

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 b

Forward case to Group 7827

Open

IRS0000001517

11121314

...

IRS0000001518

File 04042013

Tab 3 - Emerging Issues

IRS0000001519

Current PoliticalIssues

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.

EI-1 x Forward case to Group 7823. Open

IRS0000001520

File 04042013

Tab 4 - Coordinated Processing

IRS0000001521

IRS0000001522

File 04042013

Tab 5 - Watch List

IRS0000001523

(b) (6)

IRS0000001524

12

Paying National Organizations formed to pay down the national debtDebt

Supporting Forms 1023 and 8940 submitted by organizations seeking Type I SO status where: a)Organizations there is other than the uncond.itional power to appoint and remove the majority of the

(50's) - 509(a)(3) directors or trustees.b) there is more than one supported organization.c) it appears that the supported organization does not unconditionally control thesupporting organization.

26

27

2012 -#1

2013-#1

Forward case to Group 7823 to coordinate with EOT/EOG.

Transfer case to EOT.

Open 3/26/12

Open 3/22/13