id	sid	tid	token	lemma	pos
cblr-1795	1	1	can	can	AUX
cblr-1795	1	2	the	the	DET
cblr-1795	1	3	l3c	l3c	NOUN
cblr-1795	1	4	spur	spur	VERB
cblr-1795	1	5	private	private	ADJ
cblr-1795	1	6	foundation	foundation	NOUN
cblr-1795	1	7	program	program	NOUN
cblr-1795	1	8	-	-	PUNCT
cblr-1795	1	9	related	relate	VERB
cblr-1795	1	10	investment	investment	NOUN
cblr-1795	1	11	can	can	AUX
cblr-1795	1	12	the	the	DET
cblr-1795	1	13	l3c	l3c	NOUN
cblr-1795	1	14	spur	spur	VERB
cblr-1795	1	15	private	private	ADJ
cblr-1795	1	16	foundation	foundation	NOUN
cblr-1795	1	17	program	program	NOUN
cblr-1795	1	18	-	-	PUNCT
cblr-1795	1	19	related	relate	VERB
cblr-1795	1	20	investment	investment	NOUN
cblr-1795	1	21	?	?	PUNCT
cblr-1795	2	1	edward	edward	PROPN
cblr-1795	2	2	xia	xia	PROPN
cblr-1795	2	3	*	*	PROPN
cblr-1795	2	4	the	the	DET
cblr-1795	2	5	l3c	l3c	NOUN
cblr-1795	2	6	,	,	PUNCT
cblr-1795	2	7	a	a	DET
cblr-1795	2	8	modified	modify	VERB
cblr-1795	2	9	form	form	NOUN
cblr-1795	2	10	of	of	ADP
cblr-1795	2	11	the	the	DET
cblr-1795	2	12	llc	llc	NOUN
cblr-1795	2	13	,	,	PUNCT
cblr-1795	2	14	is	be	AUX
cblr-1795	2	15	a	a	DET
cblr-1795	2	16	new	new	ADJ
cblr-1795	2	17	hybrid	hybrid	ADJ
cblr-1795	2	18	entity	entity	NOUN
cblr-1795	2	19	that	that	PRON
cblr-1795	2	20	has	have	AUX
cblr-1795	2	21	been	be	AUX
cblr-1795	2	22	formed	form	VERB
cblr-1795	2	23	in	in	ADP
cblr-1795	2	24	several	several	ADJ
cblr-1795	2	25	states	state	NOUN
cblr-1795	2	26	.	.	PUNCT
cblr-1795	3	1	its	its	PRON
cblr-1795	3	2	major	major	ADJ
cblr-1795	3	3	aim	aim	NOUN
cblr-1795	3	4	is	be	AUX
cblr-1795	3	5	to	to	PART
cblr-1795	3	6	facilitate	facilitate	VERB
cblr-1795	3	7	capital	capital	NOUN
cblr-1795	3	8	-	-	PUNCT
cblr-1795	3	9	raising	raising	NOUN
cblr-1795	3	10	for	for	ADP
cblr-1795	3	11	social	social	ADJ
cblr-1795	3	12	causes	cause	NOUN
cblr-1795	3	13	in	in	ADP
cblr-1795	3	14	both	both	DET
cblr-1795	3	15	non	non	ADJ
cblr-1795	3	16	-	-	NOUN
cblr-1795	3	17	profit	profit	NOUN
cblr-1795	3	18	and	and	CCONJ
cblr-1795	3	19	for	for	ADP
cblr-1795	3	20	-	-	PUNCT
cblr-1795	3	21	profit	profit	NOUN
cblr-1795	3	22	sectors	sector	NOUN
cblr-1795	3	23	.	.	PUNCT
cblr-1795	4	1	in	in	ADP
cblr-1795	4	2	order	order	NOUN
cblr-1795	4	3	to	to	PART
cblr-1795	4	4	accomplish	accomplish	VERB
cblr-1795	4	5	this	this	PRON
cblr-1795	4	6	,	,	PUNCT
cblr-1795	4	7	the	the	DET
cblr-1795	4	8	l3c	l3c	NOUN
cblr-1795	4	9	must	must	AUX
cblr-1795	4	10	attract	attract	VERB
cblr-1795	4	11	significant	significant	ADJ
cblr-1795	4	12	program	program	NOUN
cblr-1795	4	13	-	-	PUNCT
cblr-1795	4	14	related	relate	VERB
cblr-1795	4	15	investments	investment	NOUN
cblr-1795	4	16	(	(	PUNCT
cblr-1795	4	17	"	"	PUNCT
cblr-1795	4	18	pris	pris	X
cblr-1795	4	19	'	'	PUNCT
cblr-1795	4	20	)	)	PUNCT
cblr-1795	4	21	,	,	PUNCT
cblr-1795	4	22	which	which	PRON
cblr-1795	4	23	are	be	AUX
cblr-1795	4	24	investments	investment	NOUN
cblr-1795	4	25	private	private	ADJ
cblr-1795	4	26	foundations	foundation	NOUN
cblr-1795	4	27	can	can	AUX
cblr-1795	4	28	make	make	VERB
cblr-1795	4	29	that	that	DET
cblr-1795	4	30	further	far	ADV
cblr-1795	4	31	the	the	DET
cblr-1795	4	32	foundation	foundation	NOUN
cblr-1795	4	33	's	's	PART
cblr-1795	4	34	social	social	ADJ
cblr-1795	4	35	mission	mission	NOUN
cblr-1795	4	36	,	,	PUNCT
cblr-1795	4	37	and	and	CCONJ
cblr-1795	4	38	thus	thus	ADV
cblr-1795	4	39	do	do	AUX
cblr-1795	4	40	not	not	PART
cblr-1795	4	41	subject	subject	VERB
cblr-1795	4	42	the	the	DET
cblr-1795	4	43	foundation	foundation	NOUN
cblr-1795	4	44	to	to	ADP
cblr-1795	4	45	a	a	DET
cblr-1795	4	46	variety	variety	NOUN
cblr-1795	4	47	of	of	ADP
cblr-1795	4	48	penalty	penalty	NOUN
cblr-1795	4	49	taxes	taxis	NOUN
cblr-1795	4	50	.	.	PUNCT
cblr-1795	5	1	this	this	DET
cblr-1795	5	2	note	note	NOUN
cblr-1795	5	3	argues	argue	VERB
cblr-1795	5	4	,	,	PUNCT
cblr-1795	5	5	however	however	ADV
cblr-1795	5	6	,	,	PUNCT
cblr-1795	5	7	that	that	SCONJ
cblr-1795	5	8	the	the	DET
cblr-1795	5	9	l3c	l3c	NOUN
cblr-1795	5	10	will	will	AUX
cblr-1795	5	11	not	not	PART
cblr-1795	5	12	cause	cause	VERB
cblr-1795	5	13	private	private	ADJ
cblr-1795	5	14	foundations	foundation	NOUN
cblr-1795	5	15	to	to	PART
cblr-1795	5	16	make	make	VERB
cblr-1795	5	17	significantly	significantly	ADV
cblr-1795	5	18	more	more	ADV
cblr-1795	5	19	pris	pris	X
cblr-1795	5	20	.	.	PUNCT
cblr-1795	6	1	the	the	DET
cblr-1795	6	2	irs	irs	PROPN
cblr-1795	6	3	standard	standard	NOUN
cblr-1795	6	4	for	for	ADP
cblr-1795	6	5	pris	pris	PROPN
cblr-1795	6	6	requires	require	VERB
cblr-1795	6	7	private	private	ADJ
cblr-1795	6	8	foundations	foundation	NOUN
cblr-1795	6	9	to	to	PART
cblr-1795	6	10	make	make	VERB
cblr-1795	6	11	a	a	DET
cblr-1795	6	12	case	case	NOUN
cblr-1795	6	13	-	-	PUNCT
cblr-1795	6	14	by	by	ADP
cblr-1795	6	15	-	-	PUNCT
cblr-1795	6	16	case	case	NOUN
cblr-1795	6	17	determination	determination	NOUN
cblr-1795	6	18	of	of	ADP
cblr-1795	6	19	the	the	DET
cblr-1795	6	20	nature	nature	NOUN
cblr-1795	6	21	of	of	ADP
cblr-1795	6	22	the	the	DET
cblr-1795	6	23	investment	investment	NOUN
cblr-1795	6	24	,	,	PUNCT
cblr-1795	6	25	which	which	PRON
cblr-1795	6	26	l3c	l3c	VERB
cblr-1795	6	27	legislation	legislation	NOUN
cblr-1795	6	28	does	do	AUX
cblr-1795	6	29	not	not	PART
cblr-1795	6	30	respond	respond	VERB
cblr-1795	6	31	to	to	ADP
cblr-1795	6	32	.	.	PUNCT
cblr-1795	7	1	additionally	additionally	ADV
cblr-1795	7	2	,	,	PUNCT
cblr-1795	7	3	expenditure	expenditure	NOUN
cblr-1795	7	4	-	-	PUNCT
cblr-1795	7	5	responsibility	responsibility	NOUN
cblr-1795	7	6	requirements	requirement	NOUN
cblr-1795	7	7	impose	impose	VERB
cblr-1795	7	8	on	on	ADP
cblr-1795	7	9	private	private	ADJ
cblr-1795	7	10	foundations	foundation	NOUN
cblr-1795	7	11	a	a	DET
cblr-1795	7	12	level	level	NOUN
cblr-1795	7	13	of	of	ADP
cblr-1795	7	14	due	due	ADJ
cblr-1795	7	15	diligence	diligence	NOUN
cblr-1795	7	16	that	that	PRON
cblr-1795	7	17	is	be	AUX
cblr-1795	7	18	at	at	ADP
cblr-1795	7	19	odds	odd	NOUN
cblr-1795	7	20	with	with	ADP
cblr-1795	7	21	l3c	l3c	PROPN
cblr-1795	7	22	advocates	advocate	NOUN
cblr-1795	7	23	'	'	PART
cblr-1795	7	24	claims	claim	NOUN
cblr-1795	7	25	of	of	ADP
cblr-1795	7	26	a	a	DET
cblr-1795	7	27	more	more	ADV
cblr-1795	7	28	streamlined	streamlined	ADJ
cblr-1795	7	29	decision	decision	NOUN
cblr-1795	7	30	-	-	PUNCT
cblr-1795	7	31	making	make	VERB
cblr-1795	7	32	process	process	NOUN
cblr-1795	7	33	for	for	ADP
cblr-1795	7	34	making	make	VERB
cblr-1795	7	35	pris	pris	NOUN
cblr-1795	7	36	into	into	ADP
cblr-1795	7	37	l3cs	l3cs	PROPN
cblr-1795	7	38	.	.	PUNCT
cblr-1795	8	1	federal	federal	ADJ
cblr-1795	8	2	legislation	legislation	NOUN
cblr-1795	8	3	is	be	AUX
cblr-1795	8	4	necessary	necessary	ADJ
cblr-1795	8	5	to	to	PART
cblr-1795	8	6	make	make	VERB
cblr-1795	8	7	the	the	DET
cblr-1795	8	8	l3c	l3c	NOUN
cblr-1795	8	9	more	more	ADV
cblr-1795	8	10	effective	effective	ADJ
cblr-1795	8	11	in	in	ADP
cblr-1795	8	12	spurring	spur	VERB
cblr-1795	8	13	pri	pri	NOUN
cblr-1795	8	14	,	,	PUNCT
cblr-1795	8	15	but	but	CCONJ
cblr-1795	8	16	such	such	ADJ
cblr-1795	8	17	legislation	legislation	NOUN
cblr-1795	8	18	is	be	AUX
cblr-1795	8	19	unlikely	unlikely	ADJ
cblr-1795	8	20	to	to	PART
cblr-1795	8	21	be	be	AUX
cblr-1795	8	22	passed	pass	VERB
cblr-1795	8	23	.	.	PUNCT
cblr-1795	9	1	i.	i.	PROPN
cblr-1795	9	2	introduction	introduction	NOUN
cblr-1795	9	3	........................	........................	PUNCT
cblr-1795	10	1	.....	.....	PUNCT
cblr-1795	11	1	243	243	NUM
cblr-1795	11	2	ii	ii	NOUN
cblr-1795	11	3	.	.	PUNCT
cblr-1795	12	1	background	background	NOUN
cblr-1795	12	2	of	of	ADP
cblr-1795	12	3	the	the	DET
cblr-1795	12	4	l3c	l3c	NOUN
cblr-1795	12	5	....	....	PUNCT
cblr-1795	12	6	..................	..................	PUNCT
cblr-1795	13	1	245	245	NUM
cblr-1795	13	2	a.	a.	NOUN
cblr-1795	13	3	social	social	ADJ
cblr-1795	13	4	sector	sector	NOUN
cblr-1795	13	5	funding	funding	NOUN
cblr-1795	13	6	limitations	limitation	NOUN
cblr-1795	13	7	.....	.....	PUNCT
cblr-1795	13	8	.....	.....	PUNCT
cblr-1795	13	9	245	245	NUM
cblr-1795	13	10	b.	b.	NOUN
cblr-1795	13	11	rise	rise	NOUN
cblr-1795	13	12	of	of	ADP
cblr-1795	13	13	l3c	l3c	NOUN
cblr-1795	13	14	legislation	legislation	NOUN
cblr-1795	13	15	..................	..................	PUNCT
cblr-1795	13	16	247	247	NUM
cblr-1795	13	17	c.	c.	NOUN
cblr-1795	13	18	tiered	tiere	VERB
cblr-1795	13	19	investment	investment	NOUN
cblr-1795	13	20	:	:	PUNCT
cblr-1795	13	21	how	how	SCONJ
cblr-1795	13	22	l3cs	l3cs	PUNCT
cblr-1795	13	23	aim	aim	VERB
cblr-1795	13	24	to	to	PART
cblr-1795	13	25	increase	increase	VERB
cblr-1795	13	26	funding	funding	NOUN
cblr-1795	13	27	to	to	ADP
cblr-1795	13	28	the	the	DET
cblr-1795	13	29	social	social	ADJ
cblr-1795	13	30	sector	sector	NOUN
cblr-1795	13	31	......	......	PUNCT
cblr-1795	13	32	........	........	PUNCT
cblr-1795	14	1	251	251	NUM
cblr-1795	14	2	*	*	PUNCT
cblr-1795	14	3	j.d	j.d	PROPN
cblr-1795	14	4	.	.	PROPN
cblr-1795	14	5	candidate	candidate	NOUN
cblr-1795	14	6	2013	2013	NUM
cblr-1795	14	7	,	,	PUNCT
cblr-1795	14	8	columbia	columbia	PROPN
cblr-1795	14	9	law	law	PROPN
cblr-1795	14	10	school	school	NOUN
cblr-1795	14	11	;	;	PUNCT
cblr-1795	14	12	a.b	a.b	PROPN
cblr-1795	14	13	.	.	PROPN
cblr-1795	14	14	woodrow	woodrow	PROPN
cblr-1795	14	15	wilson	wilson	PROPN
cblr-1795	14	16	school	school	PROPN
cblr-1795	14	17	of	of	ADP
cblr-1795	14	18	public	public	PROPN
cblr-1795	14	19	&	&	CCONJ
cblr-1795	14	20	international	international	PROPN
cblr-1795	14	21	affairs	affair	NOUN
cblr-1795	14	22	2008	2008	NUM
cblr-1795	14	23	,	,	PUNCT
cblr-1795	14	24	princeton	princeton	PROPN
cblr-1795	14	25	university	university	PROPN
cblr-1795	14	26	.	.	PUNCT
cblr-1795	15	1	the	the	DET
cblr-1795	15	2	author	author	NOUN
cblr-1795	15	3	would	would	AUX
cblr-1795	15	4	like	like	VERB
cblr-1795	15	5	to	to	PART
cblr-1795	15	6	thank	thank	VERB
cblr-1795	15	7	professor	professor	PROPN
cblr-1795	15	8	barbara	barbara	PROPN
cblr-1795	15	9	schatz	schatz	PROPN
cblr-1795	15	10	for	for	ADP
cblr-1795	15	11	her	her	PRON
cblr-1795	15	12	invaluable	invaluable	ADJ
cblr-1795	15	13	guidance	guidance	NOUN
cblr-1795	15	14	,	,	PUNCT
cblr-1795	15	15	and	and	CCONJ
cblr-1795	15	16	the	the	DET
cblr-1795	15	17	staff	staff	NOUN
cblr-1795	15	18	of	of	ADP
cblr-1795	15	19	the	the	DET
cblr-1795	15	20	columbia	columbia	PROPN
cblr-1795	15	21	business	business	PROPN
cblr-1795	15	22	law	law	PROPN
cblr-1795	15	23	review	review	NOUN
cblr-1795	15	24	for	for	ADP
cblr-1795	15	25	their	their	PRON
cblr-1795	15	26	hard	hard	ADJ
cblr-1795	15	27	work	work	NOUN
cblr-1795	15	28	and	and	CCONJ
cblr-1795	15	29	assistance	assistance	NOUN
cblr-1795	15	30	in	in	ADP
cblr-1795	15	31	the	the	DET
cblr-1795	15	32	publication	publication	NOUN
cblr-1795	15	33	of	of	ADP
cblr-1795	15	34	this	this	DET
cblr-1795	15	35	note	note	NOUN
cblr-1795	15	36	.	.	PUNCT
cblr-1795	16	1	d.	d.	PROPN
cblr-1795	16	2	program	program	NOUN
cblr-1795	16	3	-	-	PUNCT
cblr-1795	16	4	related	relate	VERB
cblr-1795	16	5	investments	investment	NOUN
cblr-1795	16	6	as	as	ADP
cblr-1795	16	7	the	the	DET
cblr-1795	16	8	key	key	NOUN
cblr-1795	16	9	to	to	ADP
cblr-1795	16	10	the	the	DET
cblr-1795	16	11	effectiveness	effectiveness	NOUN
cblr-1795	16	12	of	of	ADP
cblr-1795	16	13	l3cs	l3cs	PUNCT
cblr-1795	16	14	................	................	PUNCT
cblr-1795	16	15	253	253	NUM
cblr-1795	16	16	iii	iii	NOUN
cblr-1795	16	17	.	.	PUNCT
cblr-1795	17	1	analysis	analysis	NOUN
cblr-1795	17	2	.........................	.........................	PUNCT
cblr-1795	17	3	..............	..............	PUNCT
cblr-1795	17	4	260	260	NUM
cblr-1795	17	5	a.	a.	NOUN
cblr-1795	17	6	pri	pri	NOUN
cblr-1795	17	7	decisions	decision	NOUN
cblr-1795	17	8	require	require	VERB
cblr-1795	17	9	a	a	DET
cblr-1795	17	10	case	case	NOUN
cblr-1795	17	11	-	-	PUNCT
cblr-1795	17	12	by	by	ADP
cblr-1795	17	13	-	-	PUNCT
cblr-1795	17	14	case	case	NOUN
cblr-1795	17	15	determination	determination	NOUN
cblr-1795	17	16	based	base	VERB
cblr-1795	17	17	on	on	ADP
cblr-1795	17	18	particularized	particularize	VERB
cblr-1795	17	19	facts	fact	NOUN
cblr-1795	17	20	that	that	PRON
cblr-1795	17	21	l3c	l3c	VERB
cblr-1795	17	22	legislation	legislation	NOUN
cblr-1795	17	23	can	can	AUX
cblr-1795	17	24	not	not	PART
cblr-1795	17	25	allay	allay	VERB
cblr-1795	17	26	...	...	PUNCT
cblr-1795	17	27	......	......	PUNCT
cblr-1795	18	1	261	261	NUM
cblr-1795	18	2	1	1	NUM
cblr-1795	18	3	.	.	PUNCT
cblr-1795	18	4	primary	primary	ADJ
cblr-1795	18	5	purpose	purpose	NOUN
cblr-1795	18	6	requirement	requirement	NOUN
cblr-1795	18	7	.....	.....	PUNCT
cblr-1795	19	1	.....	.....	PUNCT
cblr-1795	20	1	262	262	NUM
cblr-1795	20	2	2	2	NUM
cblr-1795	20	3	.	.	PUNCT
cblr-1795	20	4	income	income	NOUN
cblr-1795	20	5	production	production	NOUN
cblr-1795	20	6	requirement	requirement	NOUN
cblr-1795	20	7	....	....	PUNCT
cblr-1795	21	1	.....	.....	PUNCT
cblr-1795	21	2	267	267	NUM
cblr-1795	21	3	3	3	NUM
cblr-1795	21	4	.	.	PUNCT
cblr-1795	22	1	the	the	DET
cblr-1795	22	2	irs	irs	PROPN
cblr-1795	22	3	is	be	AUX
cblr-1795	22	4	unlikely	unlikely	ADJ
cblr-1795	22	5	to	to	PART
cblr-1795	22	6	promulgate	promulgate	VERB
cblr-1795	22	7	a	a	DET
cblr-1795	22	8	formal	formal	ADJ
cblr-1795	22	9	rule	rule	NOUN
cblr-1795	22	10	facilitating	facilitate	VERB
cblr-1795	22	11	pris	pris	NOUN
cblr-1795	22	12	in	in	ADP
cblr-1795	22	13	l3cs	l3cs	NOUN
cblr-1795	22	14	.........	.........	PUNCT
cblr-1795	22	15	270	270	NUM
cblr-1795	22	16	b.	b.	NOUN
cblr-1795	22	17	expenditure	expenditure	NOUN
cblr-1795	22	18	responsibility	responsibility	NOUN
cblr-1795	22	19	obligations	obligation	NOUN
cblr-1795	22	20	impose	impose	VERB
cblr-1795	22	21	upon	upon	SCONJ
cblr-1795	22	22	foundations	foundation	NOUN
cblr-1795	22	23	significant	significant	ADJ
cblr-1795	22	24	oversight	oversight	NOUN
cblr-1795	22	25	duties	duty	NOUN
cblr-1795	22	26	....	....	PUNCT
cblr-1795	23	1	...................	...................	PUNCT
cblr-1795	24	1	272	272	NUM
cblr-1795	24	2	c.	c.	PROPN
cblr-1795	24	3	federal	federal	ADJ
cblr-1795	24	4	legislation	legislation	NOUN
cblr-1795	24	5	is	be	AUX
cblr-1795	24	6	required	require	VERB
cblr-1795	24	7	to	to	PART
cblr-1795	24	8	fill	fill	VERB
cblr-1795	24	9	in	in	ADP
cblr-1795	24	10	the	the	DET
cblr-1795	24	11	gaps	gap	NOUN
cblr-1795	24	12	...........................	...........................	PUNCT
cblr-1795	25	1	275	275	NUM
cblr-1795	25	2	iv	iv	NOUN
cblr-1795	25	3	.	.	PUNCT
cblr-1795	25	4	conclusion	conclusion	NOUN
cblr-1795	25	5	.........................	.........................	PUNCT
cblr-1795	26	1	.....	.....	PUNCT
cblr-1795	26	2	279	279	NUM
cblr-1795	26	3	i.	i.	NOUN
cblr-1795	26	4	introduction	introduction	NOUN
cblr-1795	26	5	the	the	DET
cblr-1795	26	6	united	united	PROPN
cblr-1795	26	7	states	states	PROPN
cblr-1795	26	8	has	have	AUX
cblr-1795	26	9	traditionally	traditionally	ADV
cblr-1795	26	10	been	be	AUX
cblr-1795	26	11	described	describe	VERB
cblr-1795	26	12	as	as	ADP
cblr-1795	26	13	having	have	VERB
cblr-1795	26	14	three	three	NUM
cblr-1795	26	15	economic	economic	ADJ
cblr-1795	26	16	sectors	sector	NOUN
cblr-1795	26	17	:	:	PUNCT
cblr-1795	26	18	government	government	NOUN
cblr-1795	26	19	,	,	PUNCT
cblr-1795	26	20	business	business	NOUN
cblr-1795	26	21	,	,	PUNCT
cblr-1795	26	22	and	and	CCONJ
cblr-1795	26	23	non	non	ADJ
cblr-1795	26	24	-	-	NOUN
cblr-1795	26	25	profit	profit	NOUN
cblr-1795	26	26	.	.	PUNCT
cblr-1795	26	27	'	'	PUNCT
cblr-1795	27	1	however	however	ADV
cblr-1795	27	2	,	,	PUNCT
cblr-1795	27	3	commentators	commentator	NOUN
cblr-1795	27	4	have	have	AUX
cblr-1795	27	5	noted	note	VERB
cblr-1795	27	6	the	the	DET
cblr-1795	27	7	recent	recent	ADJ
cblr-1795	27	8	rise	rise	NOUN
cblr-1795	27	9	of	of	ADP
cblr-1795	27	10	a	a	DET
cblr-1795	27	11	"	"	PUNCT
cblr-1795	27	12	fourth	fourth	ADJ
cblr-1795	27	13	sector	sector	NOUN
cblr-1795	27	14	,	,	PUNCT
cblr-1795	27	15	"	"	PUNCT
cblr-1795	27	16	a	a	DET
cblr-1795	27	17	zone	zone	NOUN
cblr-1795	27	18	between	between	ADP
cblr-1795	27	19	non	non	ADJ
cblr-1795	27	20	-	-	ADJ
cblr-1795	27	21	profit	profit	NOUN
cblr-1795	27	22	and	and	CCONJ
cblr-1795	27	23	business	business	NOUN
cblr-1795	27	24	that	that	PRON
cblr-1795	27	25	manifests	manifest	VERB
cblr-1795	27	26	itself	itself	PRON
cblr-1795	27	27	in	in	ADP
cblr-1795	27	28	socially	socially	ADV
cblr-1795	27	29	responsible	responsible	ADJ
cblr-1795	27	30	businesses	business	NOUN
cblr-1795	27	31	,	,	PUNCT
cblr-1795	27	32	charitable	charitable	ADJ
cblr-1795	27	33	joint	joint	ADJ
cblr-1795	27	34	ventures	venture	NOUN
cblr-1795	27	35	,	,	PUNCT
cblr-1795	27	36	and	and	CCONJ
cblr-1795	27	37	mission	mission	NOUN
cblr-1795	27	38	-	-	PUNCT
cblr-1795	27	39	related	relate	VERB
cblr-1795	27	40	investing	investing	NOUN
cblr-1795	27	41	,	,	PUNCT
cblr-1795	27	42	among	among	ADP
cblr-1795	27	43	other	other	ADJ
cblr-1795	27	44	forms	form	NOUN
cblr-1795	27	45	of	of	ADP
cblr-1795	27	46	social	social	ADJ
cblr-1795	27	47	enterprise.2	enterprise.2	PROPN
cblr-1795	27	48	this	this	DET
cblr-1795	27	49	fourth	fourth	ADJ
cblr-1795	27	50	sector	sector	NOUN
cblr-1795	27	51	has	have	AUX
cblr-1795	27	52	arisen	arise	VERB
cblr-1795	27	53	in	in	ADP
cblr-1795	27	54	response	response	NOUN
cblr-1795	27	55	to	to	ADP
cblr-1795	27	56	capital	capital	NOUN
cblr-1795	27	57	-	-	PUNCT
cblr-1795	27	58	raising	raise	VERB
cblr-1795	27	59	challenges	challenge	NOUN
cblr-1795	27	60	in	in	ADP
cblr-1795	27	61	the	the	DET
cblr-1795	27	62	non	non	ADJ
cblr-1795	27	63	-	-	ADJ
cblr-1795	27	64	profit	profit	ADJ
cblr-1795	27	65	sector	sector	NOUN
cblr-1795	27	66	,	,	PUNCT
cblr-1795	27	67	as	as	ADV
cblr-1795	27	68	well	well	ADV
cblr-1795	27	69	as	as	ADP
cblr-1795	27	70	restrictions	restriction	NOUN
cblr-1795	27	71	on	on	ADP
cblr-1795	27	72	social	social	ADJ
cblr-1795	27	73	aims	aim	NOUN
cblr-1795	27	74	in	in	ADP
cblr-1795	27	75	the	the	DET
cblr-1795	27	76	for	for	ADP
cblr-1795	27	77	-	-	PUNCT
cblr-1795	27	78	profit	profit	NOUN
cblr-1795	27	79	sector.3	sector.3	NOUN
cblr-1795	27	80	rejecting	reject	VERB
cblr-1795	27	81	the	the	DET
cblr-1795	27	82	traditional	traditional	ADJ
cblr-1795	27	83	boundary	boundary	NOUN
cblr-1795	27	84	between	between	ADP
cblr-1795	27	85	the	the	DET
cblr-1795	27	86	non	non	ADJ
cblr-1795	27	87	-	-	NOUN
cblr-1795	27	88	profit	profit	NOUN
cblr-1795	27	89	and	and	CCONJ
cblr-1795	27	90	for	for	ADP
cblr-1795	27	91	-	-	PUNCT
cblr-1795	27	92	profit	profit	NOUN
cblr-1795	27	93	sectors	sector	NOUN
cblr-1795	27	94	,	,	PUNCT
cblr-1795	27	95	fourth	fourth	ADJ
cblr-1795	27	96	sector	sector	NOUN
cblr-1795	27	97	entities	entity	NOUN
cblr-1795	27	98	measure	measure	VERB
cblr-1795	27	99	success	success	NOUN
cblr-1795	27	100	both	both	CCONJ
cblr-1795	27	101	in	in	ADP
cblr-1795	27	102	terms	term	NOUN
cblr-1795	27	103	of	of	ADP
cblr-1795	27	104	profit	profit	NOUN
cblr-1795	27	105	1	1	NUM
cblr-1795	27	106	j.	j.	PROPN
cblr-1795	27	107	haskell	haskell	PROPN
cblr-1795	27	108	murray	murray	PROPN
cblr-1795	27	109	&	&	CCONJ
cblr-1795	27	110	edward	edward	PROPN
cblr-1795	27	111	i.	i.	PROPN
cblr-1795	27	112	hwang	hwang	PROPN
cblr-1795	27	113	,	,	PUNCT
cblr-1795	27	114	purpose	purpose	NOUN
cblr-1795	27	115	with	with	ADP
cblr-1795	27	116	profit	profit	NOUN
cblr-1795	27	117	:	:	PUNCT
cblr-1795	28	1	governance	governance	NOUN
cblr-1795	28	2	,	,	PUNCT
cblr-1795	28	3	enforcement	enforcement	NOUN
cblr-1795	28	4	,	,	PUNCT
cblr-1795	28	5	capital	capital	NOUN
cblr-1795	28	6	-	-	PUNCT
cblr-1795	28	7	raising	raise	VERB
cblr-1795	28	8	and	and	CCONJ
cblr-1795	28	9	capital	capital	NOUN
cblr-1795	28	10	-	-	PUNCT
cblr-1795	28	11	locking	locking	NOUN
cblr-1795	28	12	in	in	ADP
cblr-1795	28	13	lowprofit	lowprofit	NOUN
cblr-1795	28	14	limited	limited	ADJ
cblr-1795	28	15	liability	liability	NOUN
cblr-1795	28	16	companies	company	NOUN
cblr-1795	28	17	,	,	PUNCT
cblr-1795	28	18	66	66	NUM
cblr-1795	28	19	u.	u.	PROPN
cblr-1795	28	20	miami	miami	PROPN
cblr-1795	28	21	l.	l.	PROPN
cblr-1795	28	22	rev	rev	PROPN
cblr-1795	28	23	.	.	PROPN
cblr-1795	28	24	1	1	NUM
cblr-1795	28	25	,	,	PUNCT
cblr-1795	28	26	6	6	NUM
cblr-1795	28	27	(	(	PUNCT
cblr-1795	28	28	2011	2011	NUM
cblr-1795	28	29	)	)	PUNCT
cblr-1795	28	30	.	.	PUNCT
cblr-1795	29	1	2	2	NUM
cblr-1795	30	1	i	i	PRON
cblr-1795	30	2	d.	d.	NOUN
cblr-1795	30	3	at	at	ADP
cblr-1795	30	4	6	6	NUM
cblr-1795	30	5	-	-	SYM
cblr-1795	30	6	7	7	NUM
cblr-1795	30	7	.	.	NOUN
cblr-1795	30	8	3	3	NUM
cblr-1795	30	9	see	see	VERB
cblr-1795	30	10	generally	generally	ADV
cblr-1795	30	11	thomas	thomas	PROPN
cblr-1795	30	12	kelley	kelley	PROPN
cblr-1795	30	13	,	,	PUNCT
cblr-1795	30	14	law	law	NOUN
cblr-1795	30	15	and	and	CCONJ
cblr-1795	30	16	choice	choice	NOUN
cblr-1795	30	17	of	of	ADP
cblr-1795	30	18	entity	entity	NOUN
cblr-1795	30	19	on	on	ADP
cblr-1795	30	20	the	the	DET
cblr-1795	30	21	social	social	ADJ
cblr-1795	30	22	enterprise	enterprise	NOUN
cblr-1795	30	23	frontier	frontier	NOUN
cblr-1795	30	24	,	,	PUNCT
cblr-1795	30	25	84	84	NUM
cblr-1795	30	26	tul	tul	NOUN
cblr-1795	30	27	.	.	PUNCT
cblr-1795	30	28	l.	l.	PROPN
cblr-1795	30	29	rev	rev	PROPN
cblr-1795	30	30	.	.	PROPN
cblr-1795	30	31	337	337	NUM
cblr-1795	30	32	,	,	PUNCT
cblr-1795	30	33	352	352	NUM
cblr-1795	30	34	-	-	SYM
cblr-1795	30	35	53	53	NUM
cblr-1795	30	36	(	(	PUNCT
cblr-1795	30	37	2009	2009	NUM
cblr-1795	30	38	)	)	PUNCT
cblr-1795	30	39	.	.	PUNCT
cblr-1795	31	1	l3cs	l3cs	PUNCT
cblr-1795	32	1	and	and	CCONJ
cblr-1795	32	2	program	program	NOUN
cblr-1795	32	3	-	-	PUNCT
cblr-1795	32	4	rela4ted	rela4te	VERB
cblr-1795	32	5	investment	investment	NOUN
cblr-1795	32	6	243no	243no	NOUN
cblr-1795	32	7	.	.	PUNCT
cblr-1795	33	1	1:2421	1:2421	NUM
cblr-1795	33	2	and	and	CCONJ
cblr-1795	33	3	social	social	ADJ
cblr-1795	33	4	impact.4	impact.4	PROPN
cblr-1795	33	5	one	one	NUM
cblr-1795	33	6	particular	particular	ADJ
cblr-1795	33	7	manifestation	manifestation	NOUN
cblr-1795	33	8	of	of	ADP
cblr-1795	33	9	this	this	DET
cblr-1795	33	10	fourth	fourth	ADJ
cblr-1795	33	11	sector	sector	NOUN
cblr-1795	33	12	includes	include	VERB
cblr-1795	33	13	new	new	ADJ
cblr-1795	33	14	organizational	organizational	ADJ
cblr-1795	33	15	forms	form	NOUN
cblr-1795	33	16	that	that	SCONJ
cblr-1795	33	17	various	various	ADJ
cblr-1795	33	18	states	state	NOUN
cblr-1795	33	19	have	have	AUX
cblr-1795	33	20	developed	develop	VERB
cblr-1795	33	21	.	.	PUNCT
cblr-1795	34	1	the	the	DET
cblr-1795	34	2	low	low	ADJ
cblr-1795	34	3	-	-	PUNCT
cblr-1795	34	4	profit	profit	NOUN
cblr-1795	34	5	limited	limited	ADJ
cblr-1795	34	6	liability	liability	NOUN
cblr-1795	34	7	company	company	NOUN
cblr-1795	34	8	(	(	PUNCT
cblr-1795	34	9	"	"	PUNCT
cblr-1795	34	10	l3c	l3c	NOUN
cblr-1795	34	11	"	"	PUNCT
cblr-1795	34	12	)	)	PUNCT
cblr-1795	34	13	,	,	PUNCT
cblr-1795	34	14	a	a	DET
cblr-1795	34	15	modified	modify	VERB
cblr-1795	34	16	form	form	NOUN
cblr-1795	34	17	of	of	ADP
cblr-1795	34	18	the	the	DET
cblr-1795	34	19	traditional	traditional	ADJ
cblr-1795	34	20	limited	limited	ADJ
cblr-1795	34	21	liability	liability	NOUN
cblr-1795	34	22	company	company	NOUN
cblr-1795	34	23	(	(	PUNCT
cblr-1795	34	24	"	"	PUNCT
cblr-1795	34	25	llc	llc	PROPN
cblr-1795	34	26	"	"	PUNCT
cblr-1795	34	27	)	)	PUNCT
cblr-1795	34	28	that	that	PRON
cblr-1795	34	29	has	have	AUX
cblr-1795	34	30	been	be	AUX
cblr-1795	34	31	accepted	accept	VERB
cblr-1795	34	32	in	in	ADP
cblr-1795	34	33	all	all	DET
cblr-1795	34	34	fifty	fifty	NUM
cblr-1795	34	35	states	state	NOUN
cblr-1795	34	36	,	,	PUNCT
cblr-1795	34	37	is	be	AUX
cblr-1795	34	38	one	one	NUM
cblr-1795	34	39	of	of	ADP
cblr-1795	34	40	these	these	DET
cblr-1795	34	41	new	new	ADJ
cblr-1795	34	42	organizational	organizational	ADJ
cblr-1795	34	43	forms	form	NOUN
cblr-1795	34	44	.	.	PUNCT
cblr-1795	35	1	its	its	PRON
cblr-1795	35	2	major	major	ADJ
cblr-1795	35	3	aim	aim	NOUN
cblr-1795	35	4	is	be	AUX
cblr-1795	35	5	to	to	PART
cblr-1795	35	6	facilitate	facilitate	VERB
cblr-1795	35	7	capital	capital	NOUN
cblr-1795	35	8	-	-	PUNCT
cblr-1795	35	9	raising	raising	NOUN
cblr-1795	35	10	for	for	ADP
cblr-1795	35	11	social	social	ADJ
cblr-1795	35	12	causes	cause	NOUN
cblr-1795	35	13	in	in	ADP
cblr-1795	35	14	both	both	CCONJ
cblr-1795	35	15	the	the	DET
cblr-1795	35	16	non	non	ADJ
cblr-1795	35	17	-	-	NOUN
cblr-1795	35	18	profit	profit	ADJ
cblr-1795	35	19	(	(	PUNCT
cblr-1795	35	20	e.g.	e.g.	ADJ
cblr-1795	35	21	,	,	PUNCT
cblr-1795	35	22	foundations	foundation	NOUN
cblr-1795	35	23	)	)	PUNCT
cblr-1795	35	24	and	and	CCONJ
cblr-1795	35	25	for	for	ADP
cblr-1795	35	26	-	-	PUNCT
cblr-1795	35	27	profit	profit	NOUN
cblr-1795	35	28	sectors	sector	NOUN
cblr-1795	35	29	(	(	PUNCT
cblr-1795	35	30	e.g.	e.g.	ADV
cblr-1795	35	31	,	,	PUNCT
cblr-1795	35	32	venture	venture	NOUN
cblr-1795	35	33	capital	capital	NOUN
cblr-1795	35	34	and	and	CCONJ
cblr-1795	35	35	other	other	ADJ
cblr-1795	35	36	investors).5	investors).5	PROPN
cblr-1795	35	37	specifically	specifically	ADV
cblr-1795	35	38	,	,	PUNCT
cblr-1795	35	39	the	the	DET
cblr-1795	35	40	l3c	l3c	NOUN
cblr-1795	35	41	aims	aim	VERB
cblr-1795	35	42	to	to	PART
cblr-1795	35	43	attract	attract	VERB
cblr-1795	35	44	program	program	NOUN
cblr-1795	35	45	-	-	PUNCT
cblr-1795	35	46	related	relate	VERB
cblr-1795	35	47	investments	investment	NOUN
cblr-1795	35	48	(	(	PUNCT
cblr-1795	35	49	"	"	PUNCT
cblr-1795	35	50	pris	pris	X
cblr-1795	35	51	"	"	PUNCT
cblr-1795	35	52	)	)	PUNCT
cblr-1795	35	53	from	from	ADP
cblr-1795	35	54	private	private	ADJ
cblr-1795	35	55	foundations	foundation	NOUN
cblr-1795	35	56	.	.	PUNCT
cblr-1795	35	57	'	'	PUNCT
cblr-1795	36	1	as	as	SCONJ
cblr-1795	36	2	explained	explain	VERB
cblr-1795	36	3	in	in	ADP
cblr-1795	36	4	greater	great	ADJ
cblr-1795	36	5	detail	detail	NOUN
cblr-1795	36	6	below	below	ADV
cblr-1795	36	7	,	,	PUNCT
cblr-1795	36	8	pris	pris	PROPN
cblr-1795	36	9	are	be	AUX
cblr-1795	36	10	investments	investment	NOUN
cblr-1795	36	11	that	that	SCONJ
cblr-1795	36	12	foundations	foundation	NOUN
cblr-1795	36	13	make	make	VERB
cblr-1795	36	14	to	to	PART
cblr-1795	36	15	further	further	VERB
cblr-1795	36	16	the	the	DET
cblr-1795	36	17	foundation	foundation	NOUN
cblr-1795	36	18	's	's	PART
cblr-1795	36	19	social	social	ADJ
cblr-1795	36	20	mission	mission	NOUN
cblr-1795	36	21	,	,	PUNCT
cblr-1795	36	22	and	and	CCONJ
cblr-1795	36	23	thus	thus	ADV
cblr-1795	36	24	do	do	AUX
cblr-1795	36	25	not	not	PART
cblr-1795	36	26	subject	subject	VERB
cblr-1795	36	27	the	the	DET
cblr-1795	36	28	foundation	foundation	NOUN
cblr-1795	36	29	to	to	ADP
cblr-1795	36	30	a	a	DET
cblr-1795	36	31	variety	variety	NOUN
cblr-1795	36	32	of	of	ADP
cblr-1795	36	33	penalty	penalty	NOUN
cblr-1795	36	34	taxes	taxis	NOUN
cblr-1795	36	35	.	.	PUNCT
cblr-1795	37	1	pris	pris	PROPN
cblr-1795	37	2	,	,	PUNCT
cblr-1795	37	3	by	by	ADP
cblr-1795	37	4	definition	definition	NOUN
cblr-1795	37	5	,	,	PUNCT
cblr-1795	37	6	can	can	AUX
cblr-1795	37	7	not	not	PART
cblr-1795	37	8	have	have	VERB
cblr-1795	37	9	a	a	DET
cblr-1795	37	10	significant	significant	ADJ
cblr-1795	37	11	profit	profit	NOUN
cblr-1795	37	12	motive	motive	NOUN
cblr-1795	37	13	.	.	PUNCT
cblr-1795	38	1	as	as	ADP
cblr-1795	38	2	a	a	DET
cblr-1795	38	3	result	result	NOUN
cblr-1795	38	4	,	,	PUNCT
cblr-1795	38	5	social	social	ADJ
cblr-1795	38	6	enterprises	enterprise	NOUN
cblr-1795	38	7	that	that	PRON
cblr-1795	38	8	can	can	AUX
cblr-1795	38	9	attract	attract	VERB
cblr-1795	38	10	pris	pris	NOUN
cblr-1795	38	11	can	can	AUX
cblr-1795	38	12	make	make	VERB
cblr-1795	38	13	use	use	NOUN
cblr-1795	38	14	of	of	ADP
cblr-1795	38	15	a	a	DET
cblr-1795	38	16	tiered	tiere	VERB
cblr-1795	38	17	investment	investment	NOUN
cblr-1795	38	18	strategy	strategy	NOUN
cblr-1795	38	19	,	,	PUNCT
cblr-1795	38	20	where	where	SCONJ
cblr-1795	38	21	foundations	foundation	NOUN
cblr-1795	38	22	making	make	VERB
cblr-1795	38	23	pris	pri	NOUN
cblr-1795	38	24	take	take	VERB
cblr-1795	38	25	on	on	ADP
cblr-1795	38	26	the	the	DET
cblr-1795	38	27	most	most	ADJ
cblr-1795	38	28	risk	risk	NOUN
cblr-1795	38	29	and	and	CCONJ
cblr-1795	38	30	accept	accept	VERB
cblr-1795	38	31	the	the	DET
cblr-1795	38	32	lowest	low	ADJ
cblr-1795	38	33	return	return	NOUN
cblr-1795	38	34	;	;	PUNCT
cblr-1795	38	35	this	this	PRON
cblr-1795	38	36	then	then	ADV
cblr-1795	38	37	facilitates	facilitate	VERB
cblr-1795	38	38	investment	investment	NOUN
cblr-1795	38	39	by	by	ADP
cblr-1795	38	40	for	for	ADP
cblr-1795	38	41	-	-	PUNCT
cblr-1795	38	42	profit	profit	NOUN
cblr-1795	38	43	investors	investor	NOUN
cblr-1795	38	44	,	,	PUNCT
cblr-1795	38	45	who	who	PRON
cblr-1795	38	46	could	could	AUX
cblr-1795	38	47	receive	receive	VERB
cblr-1795	38	48	a	a	DET
cblr-1795	38	49	market	market	NOUN
cblr-1795	38	50	rate	rate	NOUN
cblr-1795	38	51	of	of	ADP
cblr-1795	38	52	return	return	NOUN
cblr-1795	38	53	,	,	PUNCT
cblr-1795	38	54	even	even	ADV
cblr-1795	38	55	though	though	SCONJ
cblr-1795	38	56	the	the	DET
cblr-1795	38	57	social	social	ADJ
cblr-1795	38	58	enterprise	enterprise	NOUN
cblr-1795	38	59	,	,	PUNCT
cblr-1795	38	60	as	as	ADP
cblr-1795	38	61	a	a	DET
cblr-1795	38	62	whole	whole	NOUN
cblr-1795	38	63	,	,	PUNCT
cblr-1795	38	64	does	do	AUX
cblr-1795	38	65	not	not	PART
cblr-1795	38	66	offer	offer	VERB
cblr-1795	38	67	a	a	DET
cblr-1795	38	68	market	market	NOUN
cblr-1795	38	69	return	return	NOUN
cblr-1795	38	70	.	.	PUNCT
cblr-1795	39	1	however	however	ADV
cblr-1795	39	2	,	,	PUNCT
cblr-1795	39	3	as	as	SCONJ
cblr-1795	39	4	l3c	l3c	NOUN
cblr-1795	39	5	legislation	legislation	NOUN
cblr-1795	39	6	has	have	AUX
cblr-1795	39	7	spread	spread	VERB
cblr-1795	39	8	to	to	ADP
cblr-1795	39	9	nine	nine	NUM
cblr-1795	39	10	different	different	ADJ
cblr-1795	39	11	states	state	NOUN
cblr-1795	39	12	,	,	PUNCT
cblr-1795	39	13	some	some	DET
cblr-1795	39	14	critics	critic	NOUN
cblr-1795	39	15	have	have	AUX
cblr-1795	39	16	begun	begin	VERB
cblr-1795	39	17	to	to	PART
cblr-1795	39	18	question	question	VERB
cblr-1795	39	19	whether	whether	SCONJ
cblr-1795	39	20	,	,	PUNCT
cblr-1795	39	21	given	give	VERB
cblr-1795	39	22	the	the	DET
cblr-1795	39	23	case	case	NOUN
cblr-1795	39	24	-	-	PUNCT
cblr-1795	39	25	by	by	ADP
cblr-1795	39	26	-	-	PUNCT
cblr-1795	39	27	case	case	NOUN
cblr-1795	39	28	analysis	analysis	NOUN
cblr-1795	39	29	required	require	VERB
cblr-1795	39	30	in	in	ADP
cblr-1795	39	31	a	a	DET
cblr-1795	39	32	typical	typical	ADJ
cblr-1795	39	33	determination	determination	NOUN
cblr-1795	39	34	of	of	ADP
cblr-1795	39	35	whether	whether	SCONJ
cblr-1795	39	36	a	a	DET
cblr-1795	39	37	pri	pri	NOUN
cblr-1795	39	38	meets	meet	VERB
cblr-1795	39	39	irs	irs	PROPN
cblr-1795	39	40	standards	standard	NOUN
cblr-1795	39	41	,	,	PUNCT
cblr-1795	39	42	the	the	DET
cblr-1795	39	43	l3c	l3c	PROPN
cblr-1795	39	44	facilitates	facilitate	VERB
cblr-1795	39	45	the	the	DET
cblr-1795	39	46	making	making	NOUN
cblr-1795	39	47	of	of	ADP
cblr-1795	39	48	pris	pris	PROPN
cblr-1795	39	49	any	any	PRON
cblr-1795	39	50	more	more	ADJ
cblr-1795	39	51	than	than	ADP
cblr-1795	39	52	a	a	DET
cblr-1795	39	53	typical	typical	ADJ
cblr-1795	39	54	llc	llc	PROPN
cblr-1795	39	55	does	do	VERB
cblr-1795	39	56	.	.	PUNCT
cblr-1795	40	1	this	this	DET
cblr-1795	40	2	note	note	NOUN
cblr-1795	40	3	will	will	AUX
cblr-1795	40	4	attempt	attempt	VERB
cblr-1795	40	5	to	to	PART
cblr-1795	40	6	answer	answer	VERB
cblr-1795	40	7	the	the	DET
cblr-1795	40	8	question	question	NOUN
cblr-1795	40	9	of	of	ADP
cblr-1795	40	10	whether	whether	SCONJ
cblr-1795	40	11	the	the	DET
cblr-1795	40	12	l3c	l3c	NOUN
cblr-1795	40	13	can	can	AUX
cblr-1795	40	14	in	in	ADP
cblr-1795	40	15	fact	fact	NOUN
cblr-1795	40	16	be	be	AUX
cblr-1795	40	17	as	as	ADV
cblr-1795	40	18	successful	successful	ADJ
cblr-1795	40	19	as	as	SCONJ
cblr-1795	40	20	its	its	PRON
cblr-1795	40	21	advocates	advocate	NOUN
cblr-1795	40	22	hope	hope	VERB
cblr-1795	40	23	in	in	ADP
cblr-1795	40	24	raising	raise	VERB
cblr-1795	40	25	capital	capital	NOUN
cblr-1795	40	26	for	for	ADP
cblr-1795	40	27	the	the	DET
cblr-1795	40	28	social	social	ADJ
cblr-1795	40	29	sector	sector	NOUN
cblr-1795	40	30	.	.	PUNCT
cblr-1795	41	1	if	if	SCONJ
cblr-1795	41	2	foundations	foundation	NOUN
cblr-1795	41	3	maintain	maintain	VERB
cblr-1795	41	4	a	a	DET
cblr-1795	41	5	4	4	NUM
cblr-1795	41	6	kelly	kelly	NOUN
cblr-1795	41	7	,	,	PUNCT
cblr-1795	41	8	supra	supra	PROPN
cblr-1795	41	9	note	note	NOUN
cblr-1795	41	10	3	3	NUM
cblr-1795	41	11	,	,	PUNCT
cblr-1795	41	12	at	at	ADP
cblr-1795	41	13	346	346	NUM
cblr-1795	41	14	-	-	SYM
cblr-1795	41	15	47	47	NUM
cblr-1795	41	16	.	.	PUNCT
cblr-1795	42	1	see	see	VERB
cblr-1795	42	2	also	also	ADV
cblr-1795	42	3	john	john	PROPN
cblr-1795	42	4	elkington	elkington	PROPN
cblr-1795	42	5	,	,	PUNCT
cblr-1795	42	6	cannibals	cannibal	NOUN
cblr-1795	42	7	with	with	ADP
cblr-1795	42	8	forks	fork	NOUN
cblr-1795	42	9	:	:	PUNCT
cblr-1795	42	10	the	the	DET
cblr-1795	42	11	triple	triple	ADJ
cblr-1795	42	12	bottom	bottom	ADJ
cblr-1795	42	13	line	line	NOUN
cblr-1795	42	14	of	of	ADP
cblr-1795	42	15	21st	21st	ADJ
cblr-1795	42	16	century	century	NOUN
cblr-1795	42	17	business	business	NOUN
cblr-1795	42	18	69	69	NUM
cblr-1795	42	19	-	-	SYM
cblr-1795	42	20	70	70	NUM
cblr-1795	42	21	(	(	PUNCT
cblr-1795	42	22	1998	1998	NUM
cblr-1795	42	23	)	)	PUNCT
cblr-1795	42	24	.	.	PUNCT
cblr-1795	43	1	5	5	NUM
cblr-1795	43	2	sue	sue	PROPN
cblr-1795	43	3	woodrow	woodrow	PROPN
cblr-1795	43	4	&	&	CCONJ
cblr-1795	43	5	steve	steve	PROPN
cblr-1795	43	6	davis	davis	PROPN
cblr-1795	43	7	,	,	PUNCT
cblr-1795	43	8	the	the	DET
cblr-1795	43	9	l3c	l3c	NOUN
cblr-1795	43	10	:	:	PUNCT
cblr-1795	43	11	a	a	DET
cblr-1795	43	12	new	new	ADJ
cblr-1795	43	13	business	business	NOUN
cblr-1795	43	14	model	model	NOUN
cblr-1795	43	15	for	for	ADP
cblr-1795	43	16	socially	socially	ADV
cblr-1795	43	17	responsible	responsible	ADJ
cblr-1795	43	18	investing	investing	NOUN
cblr-1795	43	19	,	,	PUNCT
cblr-1795	43	20	cmty	cmty	NOUN
cblr-1795	43	21	.	.	PUNCT
cblr-1795	44	1	dividend	dividend	NOUN
cblr-1795	44	2	,	,	PUNCT
cblr-1795	44	3	no	no	INTJ
cblr-1795	44	4	.	.	NOUN
cblr-1795	44	5	4	4	NUM
cblr-1795	44	6	,	,	PUNCT
cblr-1795	44	7	2009	2009	NUM
cblr-1795	44	8	at	at	ADP
cblr-1795	44	9	4	4	NUM
cblr-1795	44	10	,	,	PUNCT
cblr-1795	44	11	available	available	ADJ
cblr-1795	44	12	at	at	ADP
cblr-1795	44	13	http://www.minneapolisfed.org/	http://www.minneapolisfed.org/	NOUN
cblr-1795	44	14	pubs	pub	NOUN
cblr-1795	44	15	/	/	SYM
cblr-1795	44	16	cd/09	cd/09	NOUN
cblr-1795	44	17	-	-	PUNCT
cblr-1795	44	18	4	4	NUM
cblr-1795	44	19	/	/	SYM
cblr-1795	44	20	commdiv_2009_4.pdf	commdiv_2009_4.pdf	NOUN
cblr-1795	44	21	.	.	PUNCT
cblr-1795	45	1	6	6	NUM
cblr-1795	46	1	i	i	PRON
cblr-1795	46	2	d.	d.	PROPN
cblr-1795	46	3	7	7	NUM
cblr-1795	47	1	i	i	PROPN
cblr-1795	47	2	d.	d.	PROPN
cblr-1795	47	3	at	at	ADP
cblr-1795	47	4	4	4	NUM
cblr-1795	47	5	-	-	SYM
cblr-1795	47	6	5	5	NUM
cblr-1795	47	7	.	.	NOUN
cblr-1795	47	8	244	244	NUM
cblr-1795	47	9	col	col	PROPN
cblr-1795	47	10	umbia	umbia	PROPN
cblr-1795	47	11	b	b	PROPN
cblr-1795	47	12	usiness	usiness	PROPN
cblr-1795	47	13	la	la	PROPN
cblr-1795	47	14	w	w	PROPN
cblr-1795	47	15	re	re	PROPN
cblr-1795	47	16	vie	vie	PROPN
cblr-1795	47	17	w	w	PROPN
cblr-1795	48	1	[	[	X
cblr-1795	48	2	vol	vol	NOUN
cblr-1795	48	3	.	.	PUNCT
cblr-1795	48	4	2013	2013	NUM
cblr-1795	48	5	l3cs	l3cs	PUNCT
cblr-1795	48	6	and	and	CCONJ
cblr-1795	48	7	program	program	NOUN
cblr-1795	48	8	-	-	PUNCT
cblr-1795	48	9	related	relate	VERB
cblr-1795	48	10	investment	investment	NOUN
cblr-1795	48	11	cautious	cautious	ADJ
cblr-1795	48	12	approach	approach	NOUN
cblr-1795	48	13	to	to	ADP
cblr-1795	48	14	pris	pris	PROPN
cblr-1795	48	15	,	,	PUNCT
cblr-1795	48	16	the	the	DET
cblr-1795	48	17	l3c	l3c	PROPN
cblr-1795	48	18	model	model	NOUN
cblr-1795	48	19	will	will	AUX
cblr-1795	48	20	not	not	PART
cblr-1795	48	21	live	live	VERB
cblr-1795	48	22	up	up	ADP
cblr-1795	48	23	to	to	ADP
cblr-1795	48	24	its	its	PRON
cblr-1795	48	25	promise	promise	NOUN
cblr-1795	48	26	.	.	PUNCT
cblr-1795	49	1	part	part	NOUN
cblr-1795	49	2	ii	ii	PROPN
cblr-1795	49	3	of	of	ADP
cblr-1795	49	4	this	this	DET
cblr-1795	49	5	note	note	NOUN
cblr-1795	49	6	provides	provide	VERB
cblr-1795	49	7	context	context	NOUN
cblr-1795	49	8	,	,	PUNCT
cblr-1795	49	9	by	by	ADP
cblr-1795	49	10	outlining	outline	VERB
cblr-1795	49	11	the	the	DET
cblr-1795	49	12	basics	basic	NOUN
cblr-1795	49	13	of	of	ADP
cblr-1795	49	14	the	the	DET
cblr-1795	49	15	l3c	l3c	NOUN
cblr-1795	49	16	and	and	CCONJ
cblr-1795	49	17	how	how	SCONJ
cblr-1795	49	18	its	its	PRON
cblr-1795	49	19	tiered	tiered	ADJ
cblr-1795	49	20	investment	investment	NOUN
cblr-1795	49	21	strategy	strategy	NOUN
cblr-1795	49	22	aims	aim	VERB
cblr-1795	49	23	to	to	PART
cblr-1795	49	24	facilitate	facilitate	VERB
cblr-1795	49	25	funding	funding	NOUN
cblr-1795	49	26	from	from	ADP
cblr-1795	49	27	both	both	DET
cblr-1795	49	28	non	non	ADJ
cblr-1795	49	29	-	-	NOUN
cblr-1795	49	30	profit	profit	NOUN
cblr-1795	49	31	and	and	CCONJ
cblr-1795	49	32	for	for	ADP
cblr-1795	49	33	-	-	PUNCT
cblr-1795	49	34	profit	profit	NOUN
cblr-1795	49	35	sources	source	NOUN
cblr-1795	49	36	.	.	PUNCT
cblr-1795	50	1	it	it	PRON
cblr-1795	50	2	will	will	AUX
cblr-1795	50	3	then	then	ADV
cblr-1795	50	4	outline	outline	VERB
cblr-1795	50	5	the	the	DET
cblr-1795	50	6	current	current	ADJ
cblr-1795	50	7	doctrine	doctrine	NOUN
cblr-1795	50	8	surrounding	surround	VERB
cblr-1795	50	9	pris	pris	NOUN
cblr-1795	50	10	and	and	CCONJ
cblr-1795	50	11	the	the	DET
cblr-1795	50	12	implications	implication	NOUN
cblr-1795	50	13	for	for	ADP
cblr-1795	50	14	foundations	foundation	NOUN
cblr-1795	50	15	making	make	VERB
cblr-1795	50	16	inappropriate	inappropriate	ADJ
cblr-1795	50	17	pri	pri	NOUN
cblr-1795	50	18	decisions	decision	NOUN
cblr-1795	50	19	.	.	PUNCT
cblr-1795	51	1	part	part	NOUN
cblr-1795	51	2	iii	iii	NOUN
cblr-1795	51	3	outlines	outline	VERB
cblr-1795	51	4	the	the	DET
cblr-1795	51	5	major	major	ADJ
cblr-1795	51	6	arguments	argument	NOUN
cblr-1795	51	7	against	against	ADP
cblr-1795	51	8	utilizing	utilize	VERB
cblr-1795	51	9	the	the	DET
cblr-1795	51	10	l3c	l3c	PROPN
cblr-1795	51	11	model	model	NOUN
cblr-1795	51	12	.	.	PUNCT
cblr-1795	52	1	first	first	ADV
cblr-1795	52	2	,	,	PUNCT
cblr-1795	52	3	part	part	NOUN
cblr-1795	52	4	iii	iii	NOUN
cblr-1795	52	5	shows	show	VERB
cblr-1795	52	6	how	how	SCONJ
cblr-1795	52	7	meeting	meet	VERB
cblr-1795	52	8	pri	pri	NOUN
cblr-1795	52	9	requirements	requirement	NOUN
cblr-1795	52	10	requires	require	VERB
cblr-1795	52	11	a	a	DET
cblr-1795	52	12	case	case	NOUN
cblr-1795	52	13	-	-	PUNCT
cblr-1795	52	14	by	by	ADP
cblr-1795	52	15	-	-	PUNCT
cblr-1795	52	16	case	case	NOUN
cblr-1795	52	17	determination	determination	NOUN
cblr-1795	52	18	by	by	ADP
cblr-1795	52	19	foundations	foundation	NOUN
cblr-1795	52	20	of	of	ADP
cblr-1795	52	21	the	the	DET
cblr-1795	52	22	nature	nature	NOUN
cblr-1795	52	23	of	of	ADP
cblr-1795	52	24	the	the	DET
cblr-1795	52	25	investment	investment	NOUN
cblr-1795	52	26	,	,	PUNCT
cblr-1795	52	27	something	something	PRON
cblr-1795	52	28	that	that	PRON
cblr-1795	52	29	l3c	l3c	VERB
cblr-1795	52	30	legislation	legislation	NOUN
cblr-1795	52	31	does	do	AUX
cblr-1795	52	32	not	not	PART
cblr-1795	52	33	respond	respond	VERB
cblr-1795	52	34	to	to	ADP
cblr-1795	52	35	.	.	PUNCT
cblr-1795	53	1	second	second	ADV
cblr-1795	53	2	,	,	PUNCT
cblr-1795	53	3	part	part	NOUN
cblr-1795	53	4	iii	iii	NUM
cblr-1795	53	5	demonstrates	demonstrate	VERB
cblr-1795	53	6	how	how	SCONJ
cblr-1795	53	7	expenditure	expenditure	NOUN
cblr-1795	53	8	-	-	PUNCT
cblr-1795	53	9	responsibility	responsibility	NOUN
cblr-1795	53	10	requirements	requirement	NOUN
cblr-1795	53	11	impose	impose	VERB
cblr-1795	53	12	on	on	ADP
cblr-1795	53	13	private	private	ADJ
cblr-1795	53	14	foundations	foundation	NOUN
cblr-1795	53	15	a	a	DET
cblr-1795	53	16	level	level	NOUN
cblr-1795	53	17	of	of	ADP
cblr-1795	53	18	due	due	ADJ
cblr-1795	53	19	diligence	diligence	NOUN
cblr-1795	53	20	that	that	PRON
cblr-1795	53	21	is	be	AUX
cblr-1795	53	22	at	at	ADP
cblr-1795	53	23	odds	odd	NOUN
cblr-1795	53	24	with	with	ADP
cblr-1795	53	25	l3c	l3c	PROPN
cblr-1795	53	26	advocates	advocate	NOUN
cblr-1795	53	27	'	'	PART
cblr-1795	53	28	claims	claim	NOUN
cblr-1795	53	29	of	of	ADP
cblr-1795	53	30	a	a	DET
cblr-1795	53	31	more	more	ADV
cblr-1795	53	32	streamlined	streamlined	ADJ
cblr-1795	53	33	decision	decision	NOUN
cblr-1795	53	34	-	-	PUNCT
cblr-1795	53	35	making	make	VERB
cblr-1795	53	36	process	process	NOUN
cblr-1795	53	37	for	for	ADP
cblr-1795	53	38	making	make	VERB
cblr-1795	53	39	pris	pris	NOUN
cblr-1795	53	40	into	into	ADP
cblr-1795	53	41	l3cs	l3cs	PROPN
cblr-1795	53	42	.	.	PUNCT
cblr-1795	54	1	third	third	ADJ
cblr-1795	54	2	,	,	PUNCT
cblr-1795	54	3	part	part	NOUN
cblr-1795	54	4	iii	iii	NOUN
cblr-1795	54	5	explains	explain	VERB
cblr-1795	54	6	why	why	SCONJ
cblr-1795	54	7	the	the	DET
cblr-1795	54	8	irs	irs	PROPN
cblr-1795	54	9	is	be	AUX
cblr-1795	54	10	unlikely	unlikely	ADJ
cblr-1795	54	11	to	to	PART
cblr-1795	54	12	promulgate	promulgate	VERB
cblr-1795	54	13	a	a	DET
cblr-1795	54	14	rule	rule	NOUN
cblr-1795	54	15	giving	give	VERB
cblr-1795	54	16	categorical	categorical	ADJ
cblr-1795	54	17	preference	preference	NOUN
cblr-1795	54	18	to	to	ADP
cblr-1795	54	19	l3cs	l3cs	VERB
cblr-1795	54	20	over	over	ADP
cblr-1795	54	21	other	other	ADJ
cblr-1795	54	22	legal	legal	ADJ
cblr-1795	54	23	forms	form	NOUN
cblr-1795	54	24	.	.	PUNCT
cblr-1795	55	1	lastly	lastly	ADV
cblr-1795	55	2	,	,	PUNCT
cblr-1795	55	3	part	part	NOUN
cblr-1795	55	4	iii	iii	NUM
cblr-1795	55	5	notes	note	NOUN
cblr-1795	55	6	how	how	SCONJ
cblr-1795	55	7	proposed	propose	VERB
cblr-1795	55	8	federal	federal	ADJ
cblr-1795	55	9	legislation	legislation	NOUN
cblr-1795	55	10	could	could	AUX
cblr-1795	55	11	obviate	obviate	VERB
cblr-1795	55	12	some	some	PRON
cblr-1795	55	13	of	of	ADP
cblr-1795	55	14	these	these	DET
cblr-1795	55	15	issues	issue	NOUN
cblr-1795	55	16	,	,	PUNCT
cblr-1795	55	17	but	but	CCONJ
cblr-1795	55	18	that	that	SCONJ
cblr-1795	55	19	it	it	PRON
cblr-1795	55	20	appears	appear	VERB
cblr-1795	55	21	such	such	ADJ
cblr-1795	55	22	legislation	legislation	NOUN
cblr-1795	55	23	will	will	AUX
cblr-1795	55	24	likely	likely	ADV
cblr-1795	55	25	not	not	PART
cblr-1795	55	26	be	be	AUX
cblr-1795	55	27	passed	pass	VERB
cblr-1795	55	28	.	.	PUNCT
cblr-1795	56	1	ii	ii	PROPN
cblr-1795	56	2	.	.	PUNCT
cblr-1795	57	1	background	background	NOUN
cblr-1795	57	2	of	of	ADP
cblr-1795	57	3	the	the	DET
cblr-1795	57	4	l3c	l3c	PROPN
cblr-1795	57	5	a.	a.	NOUN
cblr-1795	57	6	social	social	PROPN
cblr-1795	57	7	sector	sector	NOUN
cblr-1795	57	8	funding	funding	NOUN
cblr-1795	57	9	limitations	limitation	NOUN
cblr-1795	57	10	social	social	ADJ
cblr-1795	57	11	entrepreneurs	entrepreneur	NOUN
cblr-1795	57	12	report	report	VERB
cblr-1795	57	13	that	that	SCONJ
cblr-1795	57	14	their	their	PRON
cblr-1795	57	15	most	most	ADV
cblr-1795	57	16	pressing	press	VERB
cblr-1795	57	17	challenge	challenge	NOUN
cblr-1795	57	18	has	have	AUX
cblr-1795	57	19	been	be	AUX
cblr-1795	57	20	gaining	gain	VERB
cblr-1795	57	21	access	access	NOUN
cblr-1795	57	22	to	to	ADP
cblr-1795	57	23	capital	capital	NOUN
cblr-1795	57	24	.	.	PUNCT
cblr-1795	58	1	social	social	ADJ
cblr-1795	58	2	enterprise	enterprise	NOUN
cblr-1795	58	3	,	,	PUNCT
cblr-1795	58	4	with	with	ADP
cblr-1795	58	5	both	both	CCONJ
cblr-1795	58	6	social	social	ADJ
cblr-1795	58	7	and	and	CCONJ
cblr-1795	58	8	profit	profit	NOUN
cblr-1795	58	9	motives	motive	NOUN
cblr-1795	58	10	,	,	PUNCT
cblr-1795	58	11	does	do	AUX
cblr-1795	58	12	not	not	PART
cblr-1795	58	13	fit	fit	VERB
cblr-1795	58	14	neatly	neatly	ADV
cblr-1795	58	15	into	into	ADP
cblr-1795	58	16	the	the	DET
cblr-1795	58	17	expectations	expectation	NOUN
cblr-1795	58	18	of	of	ADP
cblr-1795	58	19	existing	exist	VERB
cblr-1795	58	20	sources	source	NOUN
cblr-1795	58	21	of	of	ADP
cblr-1795	58	22	capital.8	capital.8	PROPN
cblr-1795	58	23	social	social	ADJ
cblr-1795	58	24	enterprises	enterprise	NOUN
cblr-1795	58	25	can	can	AUX
cblr-1795	58	26	be	be	AUX
cblr-1795	58	27	formed	form	VERB
cblr-1795	58	28	directly	directly	ADV
cblr-1795	58	29	as	as	ADP
cblr-1795	58	30	non	non	NOUN
cblr-1795	58	31	-	-	NOUN
cblr-1795	58	32	profits	profit	NOUN
cblr-1795	58	33	,	,	PUNCT
cblr-1795	58	34	which	which	PRON
cblr-1795	58	35	seek	seek	VERB
cblr-1795	58	36	out	out	ADP
cblr-1795	58	37	government	government	NOUN
cblr-1795	58	38	and	and	CCONJ
cblr-1795	58	39	private	private	ADJ
cblr-1795	58	40	foundations	foundation	NOUN
cblr-1795	58	41	for	for	ADP
cblr-1795	58	42	grant	grant	NOUN
cblr-1795	58	43	funding	funding	NOUN
cblr-1795	58	44	.	.	PUNCT
cblr-1795	59	1	however	however	ADV
cblr-1795	59	2	,	,	PUNCT
cblr-1795	59	3	there	there	PRON
cblr-1795	59	4	has	have	AUX
cblr-1795	59	5	been	be	AUX
cblr-1795	59	6	a	a	DET
cblr-1795	59	7	significant	significant	ADJ
cblr-1795	59	8	decrease	decrease	NOUN
cblr-1795	59	9	in	in	ADP
cblr-1795	59	10	government	government	NOUN
cblr-1795	59	11	funding	funding	NOUN
cblr-1795	59	12	over	over	ADP
cblr-1795	59	13	the	the	DET
cblr-1795	59	14	past	past	ADJ
cblr-1795	59	15	two	two	NUM
cblr-1795	59	16	decades	decade	NOUN
cblr-1795	59	17	.	.	PUNCT
cblr-1795	59	18	'	'	PUNCT
cblr-1795	60	1	8	8	NUM
cblr-1795	60	2	see	see	VERB
cblr-1795	60	3	kelley	kelley	NOUN
cblr-1795	60	4	,	,	PUNCT
cblr-1795	60	5	supra	supra	PROPN
cblr-1795	60	6	note	note	NOUN
cblr-1795	60	7	3	3	NUM
cblr-1795	60	8	,	,	PUNCT
cblr-1795	60	9	at	at	ADP
cblr-1795	60	10	352	352	NUM
cblr-1795	60	11	-	-	SYM
cblr-1795	60	12	53	53	NUM
cblr-1795	60	13	.	.	NOUN
cblr-1795	60	14	9	9	NUM
cblr-1795	60	15	approximately	approximately	ADV
cblr-1795	60	16	one	one	NUM
cblr-1795	60	17	-	-	PUNCT
cblr-1795	60	18	third	third	NOUN
cblr-1795	60	19	of	of	ADP
cblr-1795	60	20	non	non	ADJ
cblr-1795	60	21	-	-	ADJ
cblr-1795	60	22	profits	profit	NOUN
cblr-1795	60	23	fail	fail	VERB
cblr-1795	60	24	within	within	ADP
cblr-1795	60	25	their	their	PRON
cblr-1795	60	26	first	first	ADJ
cblr-1795	60	27	five	five	NUM
cblr-1795	60	28	years	year	NOUN
cblr-1795	60	29	,	,	PUNCT
cblr-1795	60	30	while	while	SCONJ
cblr-1795	60	31	another	another	DET
cblr-1795	60	32	one	one	NUM
cblr-1795	60	33	-	-	PUNCT
cblr-1795	60	34	third	third	NOUN
cblr-1795	60	35	operate	operate	NOUN
cblr-1795	60	36	in	in	ADP
cblr-1795	60	37	a	a	DET
cblr-1795	60	38	"	"	PUNCT
cblr-1795	60	39	zone	zone	NOUN
cblr-1795	60	40	of	of	ADP
cblr-1795	60	41	insolvency	insolvency	NOUN
cblr-1795	60	42	"	"	PUNCT
cblr-1795	60	43	where	where	SCONJ
cblr-1795	60	44	liabilities	liability	NOUN
cblr-1795	60	45	exceed	exceed	VERB
cblr-1795	60	46	assets	asset	NOUN
cblr-1795	60	47	.	.	PUNCT
cblr-1795	61	1	gene	gene	NOUN
cblr-1795	61	2	takagi	takagi	PROPN
cblr-1795	61	3	&	&	CCONJ
cblr-1795	61	4	emily	emily	PROPN
cblr-1795	61	5	chan	chan	PROPN
cblr-1795	61	6	,	,	PUNCT
cblr-1795	61	7	alternatives	alternative	NOUN
cblr-1795	61	8	to	to	ADP
cblr-1795	61	9	no	no	NOUN
cblr-1795	61	10	.	.	PUNCT
cblr-1795	62	1	1:242	1:242	NUM
cblr-1795	62	2	]	]	SYM
cblr-1795	62	3	245	245	NUM
cblr-1795	62	4	columbia	columbia	PROPN
cblr-1795	62	5	business	business	NOUN
cblr-1795	62	6	law	law	PROPN
cblr-1795	62	7	review	review	NOUN
cblr-1795	62	8	commentators	commentator	NOUN
cblr-1795	62	9	have	have	AUX
cblr-1795	62	10	also	also	ADV
cblr-1795	62	11	noted	note	VERB
cblr-1795	62	12	a	a	DET
cblr-1795	62	13	decrease	decrease	NOUN
cblr-1795	62	14	in	in	ADP
cblr-1795	62	15	overall	overall	ADJ
cblr-1795	62	16	foundation	foundation	NOUN
cblr-1795	62	17	funding	funding	NOUN
cblr-1795	62	18	,	,	PUNCT
cblr-1795	62	19	as	as	ADV
cblr-1795	62	20	well	well	ADV
cblr-1795	62	21	as	as	ADP
cblr-1795	62	22	the	the	DET
cblr-1795	62	23	growing	grow	VERB
cblr-1795	62	24	preference	preference	NOUN
cblr-1795	62	25	of	of	ADP
cblr-1795	62	26	foundations	foundation	NOUN
cblr-1795	62	27	to	to	PART
cblr-1795	62	28	make	make	VERB
cblr-1795	62	29	grants	grant	NOUN
cblr-1795	62	30	for	for	ADP
cblr-1795	62	31	a	a	DET
cblr-1795	62	32	limited	limited	ADJ
cblr-1795	62	33	period	period	NOUN
cblr-1795	62	34	of	of	ADP
cblr-1795	62	35	time	time	NOUN
cblr-1795	62	36	,	,	PUNCT
cblr-1795	62	37	after	after	ADP
cblr-1795	62	38	which	which	PRON
cblr-1795	62	39	the	the	DET
cblr-1795	62	40	non	non	ADJ
cblr-1795	62	41	-	-	NOUN
cblr-1795	62	42	profit	profit	NOUN
cblr-1795	62	43	is	be	AUX
cblr-1795	62	44	expected	expect	VERB
cblr-1795	62	45	to	to	PART
cblr-1795	62	46	be	be	AUX
cblr-1795	62	47	financially	financially	ADV
cblr-1795	62	48	selfsufficient.10	selfsufficient.10	VERB
cblr-1795	62	49	furthermore	furthermore	ADV
cblr-1795	62	50	,	,	PUNCT
cblr-1795	62	51	as	as	SCONJ
cblr-1795	62	52	noted	note	VERB
cblr-1795	62	53	below	below	ADV
cblr-1795	62	54	,	,	PUNCT
cblr-1795	62	55	foundations	foundation	NOUN
cblr-1795	62	56	are	be	AUX
cblr-1795	62	57	also	also	ADV
cblr-1795	62	58	heavily	heavily	ADV
cblr-1795	62	59	regulated	regulate	VERB
cblr-1795	62	60	with	with	ADP
cblr-1795	62	61	regard	regard	NOUN
cblr-1795	62	62	to	to	ADP
cblr-1795	62	63	their	their	PRON
cblr-1795	62	64	spending	spending	NOUN
cblr-1795	62	65	activity	activity	NOUN
cblr-1795	62	66	.	.	PUNCT
cblr-1795	63	1	non	non	NOUN
cblr-1795	63	2	-	-	NOUN
cblr-1795	63	3	profits	profit	NOUN
cblr-1795	63	4	that	that	PRON
cblr-1795	63	5	attempt	attempt	VERB
cblr-1795	63	6	to	to	PART
cblr-1795	63	7	become	become	VERB
cblr-1795	63	8	more	more	ADV
cblr-1795	63	9	entrepreneurial	entrepreneurial	ADJ
cblr-1795	63	10	and	and	CCONJ
cblr-1795	63	11	diversify	diversify	VERB
cblr-1795	63	12	their	their	PRON
cblr-1795	63	13	capitalization	capitalization	NOUN
cblr-1795	63	14	strategies	strategy	NOUN
cblr-1795	63	15	find	find	VERB
cblr-1795	63	16	limitations	limitation	NOUN
cblr-1795	63	17	in	in	ADP
cblr-1795	63	18	non	non	ADJ
cblr-1795	63	19	-	-	ADJ
cblr-1795	63	20	profit	profit	ADJ
cblr-1795	63	21	law	law	NOUN
cblr-1795	63	22	.	.	PUNCT
cblr-1795	64	1	specifically	specifically	ADV
cblr-1795	64	2	,	,	PUNCT
cblr-1795	64	3	non	non	ADJ
cblr-1795	64	4	-	-	ADJ
cblr-1795	64	5	profits	profit	NOUN
cblr-1795	64	6	exist	exist	VERB
cblr-1795	64	7	to	to	PART
cblr-1795	64	8	benefit	benefit	VERB
cblr-1795	64	9	the	the	DET
cblr-1795	64	10	public	public	NOUN
cblr-1795	64	11	,	,	PUNCT
cblr-1795	64	12	meaning	mean	VERB
cblr-1795	64	13	that	that	SCONJ
cblr-1795	64	14	all	all	DET
cblr-1795	64	15	profits	profit	NOUN
cblr-1795	64	16	generated	generate	VERB
cblr-1795	64	17	must	must	AUX
cblr-1795	64	18	be	be	AUX
cblr-1795	64	19	used	use	VERB
cblr-1795	64	20	to	to	PART
cblr-1795	64	21	serve	serve	VERB
cblr-1795	64	22	the	the	DET
cblr-1795	64	23	organization	organization	NOUN
cblr-1795	64	24	's	's	PART
cblr-1795	64	25	mission	mission	NOUN
cblr-1795	64	26	,	,	PUNCT
cblr-1795	64	27	preventing	prevent	VERB
cblr-1795	64	28	venture	venture	NOUN
cblr-1795	64	29	capitalists	capitalist	NOUN
cblr-1795	64	30	and	and	CCONJ
cblr-1795	64	31	other	other	ADJ
cblr-1795	64	32	traditional	traditional	ADJ
cblr-1795	64	33	for	for	ADP
cblr-1795	64	34	-	-	PUNCT
cblr-1795	64	35	profit	profit	NOUN
cblr-1795	64	36	investors	investor	NOUN
cblr-1795	64	37	from	from	ADP
cblr-1795	64	38	providing	provide	VERB
cblr-1795	64	39	equity	equity	NOUN
cblr-1795	64	40	to	to	ADP
cblr-1795	64	41	the	the	DET
cblr-1795	64	42	organization	organization	NOUN
cblr-1795	64	43	.	.	PUNCT
cblr-1795	64	44	"	"	PUNCT
cblr-1795	65	1	in	in	ADP
cblr-1795	65	2	addition	addition	NOUN
cblr-1795	65	3	,	,	PUNCT
cblr-1795	65	4	traditional	traditional	ADJ
cblr-1795	65	5	lenders	lender	NOUN
cblr-1795	65	6	,	,	PUNCT
cblr-1795	65	7	such	such	ADJ
cblr-1795	65	8	as	as	ADP
cblr-1795	65	9	banks	bank	NOUN
cblr-1795	65	10	,	,	PUNCT
cblr-1795	65	11	are	be	AUX
cblr-1795	65	12	often	often	ADV
cblr-1795	65	13	reluctant	reluctant	ADJ
cblr-1795	65	14	to	to	PART
cblr-1795	65	15	provide	provide	VERB
cblr-1795	65	16	loans	loan	NOUN
cblr-1795	65	17	to	to	ADP
cblr-1795	65	18	non	non	NOUN
cblr-1795	65	19	-	-	NOUN
cblr-1795	65	20	profits	profit	NOUN
cblr-1795	65	21	on	on	ADP
cblr-1795	65	22	competitive	competitive	ADJ
cblr-1795	65	23	terms	term	NOUN
cblr-1795	65	24	because	because	SCONJ
cblr-1795	65	25	a	a	DET
cblr-1795	65	26	non	non	ADJ
cblr-1795	65	27	-	-	ADJ
cblr-1795	65	28	profit	profit	NOUN
cblr-1795	65	29	's	's	PART
cblr-1795	65	30	ability	ability	NOUN
cblr-1795	65	31	to	to	PART
cblr-1795	65	32	repay	repay	VERB
cblr-1795	65	33	is	be	AUX
cblr-1795	65	34	constrained	constrain	VERB
cblr-1795	65	35	by	by	ADP
cblr-1795	65	36	its	its	PRON
cblr-1795	65	37	lack	lack	NOUN
cblr-1795	65	38	of	of	ADP
cblr-1795	65	39	access	access	NOUN
cblr-1795	65	40	to	to	ADP
cblr-1795	65	41	certain	certain	ADJ
cblr-1795	65	42	types	type	NOUN
cblr-1795	65	43	of	of	ADP
cblr-1795	65	44	capital.12	capital.12	NOUN
cblr-1795	65	45	on	on	ADP
cblr-1795	65	46	the	the	DET
cblr-1795	65	47	other	other	ADJ
cblr-1795	65	48	hand	hand	NOUN
cblr-1795	65	49	,	,	PUNCT
cblr-1795	65	50	if	if	SCONJ
cblr-1795	65	51	an	an	DET
cblr-1795	65	52	organization	organization	NOUN
cblr-1795	65	53	decides	decide	VERB
cblr-1795	65	54	to	to	PART
cblr-1795	65	55	create	create	VERB
cblr-1795	65	56	a	a	DET
cblr-1795	65	57	for	for	ADP
cblr-1795	65	58	-	-	PUNCT
cblr-1795	65	59	profit	profit	NOUN
cblr-1795	65	60	company	company	NOUN
cblr-1795	65	61	,	,	PUNCT
cblr-1795	65	62	it	it	PRON
cblr-1795	65	63	is	be	AUX
cblr-1795	65	64	then	then	ADV
cblr-1795	65	65	generally	generally	ADV
cblr-1795	65	66	excluded	exclude	VERB
cblr-1795	65	67	from	from	ADP
cblr-1795	65	68	foundation	foundation	NOUN
cblr-1795	65	69	grants	grant	NOUN
cblr-1795	65	70	and	and	CCONJ
cblr-1795	65	71	government	government	NOUN
cblr-1795	65	72	assistance	assistance	NOUN
cblr-1795	65	73	.	.	PUNCT
cblr-1795	66	1	13	13	NUM
cblr-1795	66	2	additionally	additionally	ADV
cblr-1795	66	3	,	,	PUNCT
cblr-1795	66	4	for	for	ADP
cblr-1795	66	5	-	-	PUNCT
cblr-1795	66	6	profit	profit	NOUN
cblr-1795	66	7	investors	investor	NOUN
cblr-1795	66	8	(	(	PUNCT
cblr-1795	66	9	e.g.	e.g.	ADV
cblr-1795	66	10	,	,	PUNCT
cblr-1795	66	11	venture	venture	NOUN
cblr-1795	66	12	capital	capital	NOUN
cblr-1795	66	13	and	and	CCONJ
cblr-1795	66	14	institutional	institutional	ADJ
cblr-1795	66	15	investors	investor	NOUN
cblr-1795	66	16	)	)	PUNCT
cblr-1795	66	17	typically	typically	ADV
cblr-1795	66	18	expect	expect	VERB
cblr-1795	66	19	market	market	NOUN
cblr-1795	66	20	-	-	PUNCT
cblr-1795	66	21	rate	rate	NOUN
cblr-1795	66	22	returns	return	NOUN
cblr-1795	66	23	and	and	CCONJ
cblr-1795	66	24	profit	profit	NOUN
cblr-1795	66	25	maximization.14	maximization.14	PROPN
cblr-1795	66	26	organizations	organization	NOUN
cblr-1795	66	27	with	with	ADP
cblr-1795	66	28	social	social	ADJ
cblr-1795	66	29	missions	mission	NOUN
cblr-1795	66	30	are	be	AUX
cblr-1795	66	31	rarely	rarely	ADV
cblr-1795	66	32	in	in	ADP
cblr-1795	66	33	a	a	DET
cblr-1795	66	34	position	position	NOUN
cblr-1795	66	35	to	to	PART
cblr-1795	66	36	meet	meet	VERB
cblr-1795	66	37	these	these	DET
cblr-1795	66	38	expectations	expectation	NOUN
cblr-1795	66	39	,	,	PUNCT
cblr-1795	66	40	as	as	SCONJ
cblr-1795	66	41	their	their	PRON
cblr-1795	66	42	social	social	ADJ
cblr-1795	66	43	goals	goal	NOUN
cblr-1795	66	44	often	often	ADV
cblr-1795	66	45	take	take	VERB
cblr-1795	66	46	away	away	ADV
cblr-1795	66	47	from	from	ADP
cblr-1795	66	48	their	their	PRON
cblr-1795	66	49	ability	ability	NOUN
cblr-1795	66	50	to	to	ADP
cblr-1795	66	51	forming	form	VERB
cblr-1795	66	52	a	a	DET
cblr-1795	66	53	charitable	charitable	ADJ
cblr-1795	66	54	nonprofit	nonprofit	NOUN
cblr-1795	66	55	:	:	PUNCT
cblr-1795	66	56	a	a	DET
cblr-1795	66	57	start	start	VERB
cblr-1795	66	58	-	-	PUNCT
cblr-1795	66	59	up	up	NOUN
cblr-1795	66	60	may	may	AUX
cblr-1795	66	61	not	not	PART
cblr-1795	66	62	be	be	AUX
cblr-1795	66	63	in	in	ADP
cblr-1795	66	64	your	your	PRON
cblr-1795	66	65	client	client	NOUN
cblr-1795	66	66	's	's	PART
cblr-1795	66	67	best	good	ADJ
cblr-1795	66	68	interests	interest	NOUN
cblr-1795	66	69	,	,	PUNCT
cblr-1795	66	70	18	18	NUM
cblr-1795	66	71	bus	bus	NOUN
cblr-1795	66	72	.	.	PUNCT
cblr-1795	67	1	l.	l.	PROPN
cblr-1795	67	2	today	today	NOUN
cblr-1795	67	3	,	,	PUNCT
cblr-1795	67	4	no	no	INTJ
cblr-1795	67	5	.	.	NOUN
cblr-1795	67	6	6	6	NUM
cblr-1795	67	7	,	,	PUNCT
cblr-1795	67	8	2009	2009	NUM
cblr-1795	67	9	at	at	ADP
cblr-1795	67	10	15	15	NUM
cblr-1795	67	11	,	,	PUNCT
cblr-1795	67	12	15	15	NUM
cblr-1795	67	13	.	.	NOUN
cblr-1795	67	14	10	10	NUM
cblr-1795	67	15	see	see	VERB
cblr-1795	67	16	william	william	PROPN
cblr-1795	67	17	foster	foster	PROPN
cblr-1795	67	18	&	&	CCONJ
cblr-1795	67	19	jeffrey	jeffrey	PROPN
cblr-1795	67	20	bradach	bradach	PROPN
cblr-1795	67	21	,	,	PUNCT
cblr-1795	67	22	should	should	AUX
cblr-1795	67	23	nonprofits	nonprofit	NOUN
cblr-1795	67	24	seek	seek	VERB
cblr-1795	67	25	profits	profit	NOUN
cblr-1795	67	26	?	?	PUNCT
cblr-1795	67	27	,	,	PUNCT
cblr-1795	67	28	harv	harv	PROPN
cblr-1795	67	29	.	.	PUNCT
cblr-1795	68	1	bus	bus	NOUN
cblr-1795	68	2	.	.	PUNCT
cblr-1795	69	1	rev	rev	PROPN
cblr-1795	69	2	.	.	PROPN
cblr-1795	69	3	,	,	PUNCT
cblr-1795	69	4	feb	feb	PROPN
cblr-1795	69	5	.	.	PROPN
cblr-1795	69	6	2005	2005	NUM
cblr-1795	69	7	,	,	PUNCT
cblr-1795	69	8	at	at	ADP
cblr-1795	69	9	2	2	NUM
cblr-1795	69	10	(	(	PUNCT
cblr-1795	69	11	noting	note	VERB
cblr-1795	69	12	that	that	SCONJ
cblr-1795	69	13	foundations	foundation	NOUN
cblr-1795	69	14	want	want	VERB
cblr-1795	69	15	non	non	NOUN
cblr-1795	69	16	-	-	NOUN
cblr-1795	69	17	profits	profit	NOUN
cblr-1795	69	18	to	to	PART
cblr-1795	69	19	be	be	AUX
cblr-1795	69	20	"	"	PUNCT
cblr-1795	69	21	sustainable	sustainable	ADJ
cblr-1795	69	22	"	"	PUNCT
cblr-1795	69	23	)	)	PUNCT
cblr-1795	69	24	;	;	PUNCT
cblr-1795	69	25	arthur	arthur	PROPN
cblr-1795	69	26	wood	wood	PROPN
cblr-1795	69	27	,	,	PUNCT
cblr-1795	69	28	new	new	ADJ
cblr-1795	69	29	legal	legal	ADJ
cblr-1795	69	30	structures	structure	NOUN
cblr-1795	69	31	to	to	PART
cblr-1795	69	32	address	address	VERB
cblr-1795	69	33	the	the	DET
cblr-1795	69	34	social	social	ADJ
cblr-1795	69	35	capital	capital	NOUN
cblr-1795	69	36	famine	famine	NOUN
cblr-1795	69	37	,	,	PUNCT
cblr-1795	69	38	35	35	NUM
cblr-1795	69	39	vt	vt	NOUN
cblr-1795	69	40	.	.	PUNCT
cblr-1795	69	41	l.	l.	PROPN
cblr-1795	69	42	rev	rev	PROPN
cblr-1795	69	43	.	.	PROPN
cblr-1795	69	44	45	45	NUM
cblr-1795	69	45	,	,	PUNCT
cblr-1795	69	46	45	45	NUM
cblr-1795	69	47	(	(	PUNCT
cblr-1795	69	48	2010	2010	NUM
cblr-1795	69	49	)	)	PUNCT
cblr-1795	69	50	(	(	PUNCT
cblr-1795	69	51	noting	note	VERB
cblr-1795	69	52	that	that	SCONJ
cblr-1795	69	53	since	since	SCONJ
cblr-1795	69	54	the	the	DET
cblr-1795	69	55	financial	financial	ADJ
cblr-1795	69	56	crisis	crisis	NOUN
cblr-1795	69	57	,	,	PUNCT
cblr-1795	69	58	foundations	foundation	NOUN
cblr-1795	69	59	have	have	AUX
cblr-1795	69	60	seen	see	VERB
cblr-1795	69	61	their	their	PRON
cblr-1795	69	62	funds	fund	NOUN
cblr-1795	69	63	shrink	shrink	VERB
cblr-1795	69	64	by	by	ADP
cblr-1795	69	65	thirty	thirty	NUM
cblr-1795	69	66	to	to	PART
cblr-1795	69	67	thirty	thirty	NUM
cblr-1795	69	68	-	-	PUNCT
cblr-1795	69	69	five	five	NUM
cblr-1795	69	70	percent	percent	NOUN
cblr-1795	69	71	)	)	PUNCT
cblr-1795	69	72	.	.	PUNCT
cblr-1795	70	1	11	11	NUM
cblr-1795	70	2	see	see	VERB
cblr-1795	70	3	treas	treas	PROPN
cblr-1795	70	4	.	.	PUNCT
cblr-1795	71	1	reg	reg	PROPN
cblr-1795	71	2	.	.	PUNCT
cblr-1795	72	1	§	§	PROPN
cblr-1795	72	2	1.501(c)(3)-1(d)(1)(ii	1.501(c)(3)-1(d)(1)(ii	NUM
cblr-1795	72	3	)	)	PUNCT
cblr-1795	72	4	(	(	PUNCT
cblr-1795	72	5	as	as	SCONJ
cblr-1795	72	6	amended	amend	VERB
cblr-1795	72	7	in	in	ADP
cblr-1795	72	8	2008	2008	NUM
cblr-1795	72	9	)	)	PUNCT
cblr-1795	73	1	(	(	PUNCT
cblr-1795	73	2	prohibiting	prohibit	VERB
cblr-1795	73	3	tax	tax	NOUN
cblr-1795	73	4	-	-	PUNCT
cblr-1795	73	5	exempt	exempt	ADJ
cblr-1795	73	6	public	public	ADJ
cblr-1795	73	7	charities	charity	NOUN
cblr-1795	73	8	from	from	ADP
cblr-1795	73	9	distributing	distribute	VERB
cblr-1795	73	10	profits	profit	NOUN
cblr-1795	73	11	to	to	ADP
cblr-1795	73	12	equity	equity	NOUN
cblr-1795	73	13	investors	investor	NOUN
cblr-1795	73	14	)	)	PUNCT
cblr-1795	73	15	.	.	PUNCT
cblr-1795	74	1	12	12	NUM
cblr-1795	74	2	see	see	VERB
cblr-1795	74	3	kelley	kelley	NOUN
cblr-1795	74	4	,	,	PUNCT
cblr-1795	74	5	supra	supra	PROPN
cblr-1795	74	6	note	note	NOUN
cblr-1795	74	7	3	3	NUM
cblr-1795	74	8	,	,	PUNCT
cblr-1795	74	9	at	at	ADP
cblr-1795	74	10	354	354	NUM
cblr-1795	74	11	.	.	PROPN
cblr-1795	74	12	13	13	NUM
cblr-1795	74	13	see	see	VERB
cblr-1795	74	14	woodrow	woodrow	PROPN
cblr-1795	74	15	&	&	CCONJ
cblr-1795	74	16	davis	davis	PROPN
cblr-1795	74	17	,	,	PUNCT
cblr-1795	74	18	supra	supra	PROPN
cblr-1795	74	19	note	note	PROPN
cblr-1795	74	20	5	5	NUM
cblr-1795	74	21	,	,	PUNCT
cblr-1795	74	22	at	at	ADP
cblr-1795	74	23	4	4	NUM
cblr-1795	74	24	.	.	X
cblr-1795	74	25	14	14	NUM
cblr-1795	74	26	see	see	VERB
cblr-1795	74	27	i	i	PRON
cblr-1795	74	28	d.	d.	PROPN
cblr-1795	74	29	246	246	NUM
cblr-1795	75	1	[	[	X
cblr-1795	75	2	vol	vol	NOUN
cblr-1795	75	3	.	.	PUNCT
cblr-1795	75	4	2013	2013	NUM
cblr-1795	75	5	make	make	VERB
cblr-1795	75	6	significant	significant	ADJ
cblr-1795	75	7	profits	profit	NOUN
cblr-1795	75	8	.	.	PUNCT
cblr-1795	75	9	"	"	PUNCT
cblr-1795	76	1	the	the	DET
cblr-1795	76	2	l3c	l3c	PROPN
cblr-1795	76	3	is	be	AUX
cblr-1795	76	4	one	one	NUM
cblr-1795	76	5	of	of	ADP
cblr-1795	76	6	several	several	ADJ
cblr-1795	76	7	hybrid	hybrid	ADJ
cblr-1795	76	8	organizational	organizational	ADJ
cblr-1795	76	9	forms	form	NOUN
cblr-1795	76	10	that	that	PRON
cblr-1795	76	11	have	have	AUX
cblr-1795	76	12	been	be	AUX
cblr-1795	76	13	developed	develop	VERB
cblr-1795	76	14	in	in	ADP
cblr-1795	76	15	state	state	NOUN
cblr-1795	76	16	law	law	NOUN
cblr-1795	76	17	in	in	ADP
cblr-1795	76	18	order	order	NOUN
cblr-1795	76	19	to	to	PART
cblr-1795	76	20	facilitate	facilitate	VERB
cblr-1795	76	21	raising	raise	VERB
cblr-1795	76	22	capital	capital	NOUN
cblr-1795	76	23	from	from	ADP
cblr-1795	76	24	both	both	CCONJ
cblr-1795	76	25	the	the	DET
cblr-1795	76	26	non	non	ADJ
cblr-1795	76	27	-	-	NOUN
cblr-1795	76	28	profit	profit	NOUN
cblr-1795	76	29	and	and	CCONJ
cblr-1795	76	30	for	for	ADP
cblr-1795	76	31	-	-	PUNCT
cblr-1795	76	32	profit	profit	NOUN
cblr-1795	76	33	sectors	sector	NOUN
cblr-1795	76	34	.	.	PUNCT
cblr-1795	76	35	'	'	PUNCT
cblr-1795	76	36	"	"	PUNCT
cblr-1795	76	37	b.	b.	PROPN
cblr-1795	76	38	rise	rise	NOUN
cblr-1795	76	39	of	of	ADP
cblr-1795	76	40	l3c	l3c	NOUN
cblr-1795	76	41	legislation	legislation	NOUN
cblr-1795	76	42	the	the	DET
cblr-1795	76	43	concept	concept	NOUN
cblr-1795	76	44	of	of	ADP
cblr-1795	76	45	the	the	DET
cblr-1795	76	46	l3c	l3c	NOUN
cblr-1795	76	47	,	,	PUNCT
cblr-1795	76	48	a	a	DET
cblr-1795	76	49	modified	modify	VERB
cblr-1795	76	50	form	form	NOUN
cblr-1795	76	51	of	of	ADP
cblr-1795	76	52	an	an	DET
cblr-1795	76	53	llc	llc	NOUN
cblr-1795	76	54	,	,	PUNCT
cblr-1795	76	55	was	be	AUX
cblr-1795	76	56	developed	develop	VERB
cblr-1795	76	57	in	in	ADP
cblr-1795	76	58	the	the	DET
cblr-1795	76	59	mid-2000s	mid-2000s	PROPN
cblr-1795	76	60	by	by	ADP
cblr-1795	76	61	robert	robert	PROPN
cblr-1795	76	62	lang	lang	PROPN
cblr-1795	76	63	,	,	PUNCT
cblr-1795	76	64	a	a	DET
cblr-1795	76	65	prominent	prominent	ADJ
cblr-1795	76	66	foundation	foundation	NOUN
cblr-1795	76	67	manager	manager	NOUN
cblr-1795	76	68	;	;	PUNCT
cblr-1795	76	69	marcus	marcus	PROPN
cblr-1795	76	70	owners	owners	PROPN
cblr-1795	76	71	,	,	PUNCT
cblr-1795	76	72	the	the	DET
cblr-1795	76	73	former	former	ADJ
cblr-1795	76	74	director	director	NOUN
cblr-1795	76	75	of	of	ADP
cblr-1795	76	76	the	the	DET
cblr-1795	76	77	exempt	exempt	ADJ
cblr-1795	76	78	organizations	organization	NOUN
cblr-1795	76	79	division	division	NOUN
cblr-1795	76	80	of	of	ADP
cblr-1795	76	81	the	the	DET
cblr-1795	76	82	irs	irs	PROPN
cblr-1795	76	83	;	;	PUNCT
cblr-1795	76	84	and	and	CCONJ
cblr-1795	76	85	arthur	arthur	PROPN
cblr-1795	76	86	wood	wood	PROPN
cblr-1795	76	87	,	,	PUNCT
cblr-1795	76	88	director	director	NOUN
cblr-1795	76	89	of	of	ADP
cblr-1795	76	90	an	an	DET
cblr-1795	76	91	international	international	ADJ
cblr-1795	76	92	organization	organization	NOUN
cblr-1795	76	93	promoting	promote	VERB
cblr-1795	76	94	social	social	ADJ
cblr-1795	76	95	entrepreneurship.1	entrepreneurship.1	ADV
cblr-1795	76	96	7	7	NUM
cblr-1795	76	97	since	since	SCONJ
cblr-1795	76	98	then	then	ADV
cblr-1795	76	99	,	,	PUNCT
cblr-1795	76	100	the	the	DET
cblr-1795	76	101	group	group	NOUN
cblr-1795	76	102	-	-	PUNCT
cblr-1795	76	103	along	along	NOUN
cblr-1795	76	104	with	with	ADP
cblr-1795	76	105	other	other	ADJ
cblr-1795	76	106	l3c	l3c	PROPN
cblr-1795	76	107	advocates	advocate	NOUN
cblr-1795	76	108	-	-	PUNCT
cblr-1795	76	109	has	have	AUX
cblr-1795	76	110	pushed	push	VERB
cblr-1795	76	111	many	many	ADJ
cblr-1795	76	112	states	state	NOUN
cblr-1795	76	113	to	to	PART
cblr-1795	76	114	adopt	adopt	VERB
cblr-1795	76	115	the	the	DET
cblr-1795	76	116	entity	entity	NOUN
cblr-1795	76	117	into	into	ADP
cblr-1795	76	118	law	law	NOUN
cblr-1795	76	119	.	.	PUNCT
cblr-1795	77	1	vermont	vermont	PROPN
cblr-1795	77	2	became	become	VERB
cblr-1795	77	3	the	the	DET
cblr-1795	77	4	first	first	ADJ
cblr-1795	77	5	state	state	NOUN
cblr-1795	77	6	to	to	PART
cblr-1795	77	7	enact	enact	VERB
cblr-1795	77	8	legislation	legislation	NOUN
cblr-1795	77	9	establishing	establish	VERB
cblr-1795	77	10	l3cs	l3cs	PUNCT
cblr-1795	77	11	in	in	ADP
cblr-1795	77	12	april	april	PROPN
cblr-1795	77	13	2008.18	2008.18	NUM
cblr-1795	77	14	subsequently	subsequently	ADV
cblr-1795	77	15	,	,	PUNCT
cblr-1795	77	16	eight	eight	NUM
cblr-1795	77	17	other	other	ADJ
cblr-1795	77	18	states	state	NOUN
cblr-1795	77	19	have	have	AUX
cblr-1795	77	20	followed	follow	VERB
cblr-1795	77	21	in	in	ADP
cblr-1795	77	22	adopting	adopt	VERB
cblr-1795	77	23	l3c	l3c	NOUN
cblr-1795	77	24	statutes	statute	NOUN
cblr-1795	77	25	,	,	PUNCT
cblr-1795	77	26	including	include	VERB
cblr-1795	77	27	illinois	illinois	PROPN
cblr-1795	77	28	,	,	PUNCT
cblr-1795	77	29	louisiana	louisiana	PROPN
cblr-1795	77	30	,	,	PUNCT
cblr-1795	77	31	maine	maine	PROPN
cblr-1795	77	32	,	,	PUNCT
cblr-1795	77	33	michigan	michigan	PROPN
cblr-1795	77	34	,	,	PUNCT
cblr-1795	77	35	north	north	PROPN
cblr-1795	77	36	carolina	carolina	PROPN
cblr-1795	77	37	,	,	PUNCT
cblr-1795	77	38	utah	utah	PROPN
cblr-1795	77	39	,	,	PUNCT
cblr-1795	77	40	wyoming	wyoming	PROPN
cblr-1795	77	41	,	,	PUNCT
cblr-1795	77	42	and	and	CCONJ
cblr-1795	77	43	rhode	rhode	PROPN
cblr-1795	77	44	island	island	NOUN
cblr-1795	77	45	;	;	PUNCT
cblr-1795	77	46	'	'	PUNCT
cblr-1795	77	47	9	9	NUM
cblr-1795	77	48	two	two	NUM
cblr-1795	77	49	federal	federal	ADJ
cblr-1795	77	50	15	15	NUM
cblr-1795	77	51	for	for	ADP
cblr-1795	77	52	example	example	NOUN
cblr-1795	77	53	,	,	PUNCT
cblr-1795	77	54	many	many	ADJ
cblr-1795	77	55	of	of	ADP
cblr-1795	77	56	these	these	DET
cblr-1795	77	57	organizations	organization	NOUN
cblr-1795	77	58	provide	provide	VERB
cblr-1795	77	59	discount	discount	NOUN
cblr-1795	77	60	services	service	NOUN
cblr-1795	77	61	in	in	ADP
cblr-1795	77	62	underserved	underserved	ADJ
cblr-1795	77	63	communities	community	NOUN
cblr-1795	77	64	.	.	PUNCT
cblr-1795	78	1	see	see	VERB
cblr-1795	78	2	kelley	kelley	PROPN
cblr-1795	78	3	,	,	PUNCT
cblr-1795	78	4	supra	supra	PROPN
cblr-1795	78	5	note	note	NOUN
cblr-1795	78	6	3	3	NUM
cblr-1795	78	7	,	,	PUNCT
cblr-1795	78	8	at	at	ADP
cblr-1795	78	9	354	354	NUM
cblr-1795	78	10	-	-	SYM
cblr-1795	78	11	55	55	NUM
cblr-1795	78	12	.	.	PUNCT
cblr-1795	79	1	16	16	NUM
cblr-1795	79	2	other	other	ADJ
cblr-1795	79	3	examples	example	NOUN
cblr-1795	79	4	include	include	VERB
cblr-1795	79	5	b	b	NOUN
cblr-1795	79	6	-	-	PUNCT
cblr-1795	79	7	corporations	corporation	NOUN
cblr-1795	79	8	and	and	CCONJ
cblr-1795	79	9	flexible	flexible	ADJ
cblr-1795	79	10	purpose	purpose	NOUN
cblr-1795	79	11	corporations	corporation	NOUN
cblr-1795	79	12	.	.	PUNCT
cblr-1795	80	1	see	see	VERB
cblr-1795	80	2	generally	generally	ADV
cblr-1795	80	3	robert	robert	PROPN
cblr-1795	80	4	r.	r.	PROPN
cblr-1795	80	5	keatinge	keatinge	PROPN
cblr-1795	80	6	,	,	PUNCT
cblr-1795	80	7	llcs	llcs	NOUN
cblr-1795	80	8	and	and	CCONJ
cblr-1795	80	9	nonprofit	nonprofit	ADJ
cblr-1795	80	10	organizations	organization	NOUN
cblr-1795	80	11	-	-	PUNCT
cblr-1795	80	12	for	for	ADP
cblr-1795	80	13	-	-	PUNCT
cblr-1795	80	14	profits	profit	NOUN
cblr-1795	80	15	,	,	PUNCT
cblr-1795	80	16	nonprofits	nonprofit	NOUN
cblr-1795	80	17	,	,	PUNCT
cblr-1795	80	18	and	and	CCONJ
cblr-1795	80	19	hybrids	hybrid	NOUN
cblr-1795	80	20	,	,	PUNCT
cblr-1795	80	21	42	42	NUM
cblr-1795	80	22	suffolk	suffolk	PROPN
cblr-1795	80	23	u.	u.	PROPN
cblr-1795	80	24	l.	l.	PROPN
cblr-1795	80	25	rev	rev	PROPN
cblr-1795	80	26	.	.	PROPN
cblr-1795	80	27	553	553	NUM
cblr-1795	80	28	,	,	PUNCT
cblr-1795	80	29	579	579	NUM
cblr-1795	80	30	-	-	SYM
cblr-1795	80	31	80	80	NUM
cblr-1795	80	32	,	,	PUNCT
cblr-1795	80	33	583	583	NUM
cblr-1795	80	34	(	(	PUNCT
cblr-1795	80	35	2009	2009	NUM
cblr-1795	80	36	)	)	PUNCT
cblr-1795	80	37	;	;	PUNCT
cblr-1795	80	38	rosemary	rosemary	PROPN
cblr-1795	80	39	e.	e.	PROPN
cblr-1795	80	40	fei	fei	PROPN
cblr-1795	80	41	,	,	PUNCT
cblr-1795	80	42	beyond	beyond	ADP
cblr-1795	80	43	taxation	taxation	NOUN
cblr-1795	80	44	:	:	PUNCT
cblr-1795	80	45	a	a	DET
cblr-1795	80	46	guide	guide	NOUN
cblr-1795	80	47	to	to	ADP
cblr-1795	80	48	social	social	ADJ
cblr-1795	80	49	enterprise	enterprise	NOUN
cblr-1795	80	50	vehicles	vehicle	NOUN
cblr-1795	80	51	,	,	PUNCT
cblr-1795	80	52	22	22	NUM
cblr-1795	80	53	tax'n	tax'n	NOUN
cblr-1795	80	54	exempts	exempt	VERB
cblr-1795	80	55	37	37	NUM
cblr-1795	80	56	,	,	PUNCT
cblr-1795	80	57	37	37	NUM
cblr-1795	80	58	-	-	SYM
cblr-1795	80	59	39	39	NUM
cblr-1795	80	60	(	(	PUNCT
cblr-1795	80	61	2011	2011	NUM
cblr-1795	80	62	)	)	PUNCT
cblr-1795	80	63	.	.	PUNCT
cblr-1795	81	1	there	there	PRON
cblr-1795	81	2	have	have	AUX
cblr-1795	81	3	also	also	ADV
cblr-1795	81	4	been	be	AUX
cblr-1795	81	5	new	new	ADJ
cblr-1795	81	6	social	social	ADJ
cblr-1795	81	7	enterprise	enterprise	NOUN
cblr-1795	81	8	forms	form	NOUN
cblr-1795	81	9	in	in	ADP
cblr-1795	81	10	the	the	DET
cblr-1795	81	11	united	united	PROPN
cblr-1795	81	12	kingdom	kingdom	PROPN
cblr-1795	81	13	,	,	PUNCT
cblr-1795	81	14	belgium	belgium	NOUN
cblr-1795	81	15	and	and	CCONJ
cblr-1795	81	16	france	france	PROPN
cblr-1795	81	17	.	.	PUNCT
cblr-1795	82	1	see	see	VERB
cblr-1795	82	2	linda	linda	PROPN
cblr-1795	82	3	0	0	PROPN
cblr-1795	82	4	.	.	PUNCT
cblr-1795	83	1	smiddy	smiddy	PROPN
cblr-1795	83	2	,	,	PUNCT
cblr-1795	83	3	introduction	introduction	NOUN
cblr-1795	83	4	,	,	PUNCT
cblr-1795	83	5	corporate	corporate	ADJ
cblr-1795	83	6	creativity	creativity	NOUN
cblr-1795	83	7	:	:	PUNCT
cblr-1795	83	8	the	the	DET
cblr-1795	83	9	vermont	vermont	PROPN
cblr-1795	83	10	l3c	l3c	PROPN
cblr-1795	83	11	&	&	CCONJ
cblr-1795	83	12	other	other	ADJ
cblr-1795	83	13	developments	development	NOUN
cblr-1795	83	14	in	in	ADP
cblr-1795	83	15	social	social	ADJ
cblr-1795	83	16	entrepreneurship	entrepreneurship	NOUN
cblr-1795	83	17	,	,	PUNCT
cblr-1795	83	18	35	35	NUM
cblr-1795	83	19	vt	vt	NOUN
cblr-1795	83	20	.	.	PUNCT
cblr-1795	83	21	l.	l.	PROPN
cblr-1795	83	22	rev	rev	PROPN
cblr-1795	83	23	.	.	PROPN
cblr-1795	83	24	3	3	NUM
cblr-1795	83	25	,	,	PUNCT
cblr-1795	83	26	3	3	NUM
cblr-1795	83	27	(	(	PUNCT
cblr-1795	83	28	2010	2010	NUM
cblr-1795	83	29	)	)	PUNCT
cblr-1795	83	30	.	.	PUNCT
cblr-1795	84	1	17	17	NUM
cblr-1795	84	2	robert	robert	PROPN
cblr-1795	84	3	lang	lang	PROPN
cblr-1795	84	4	&	&	CCONJ
cblr-1795	84	5	elizabeth	elizabeth	PROPN
cblr-1795	84	6	carrott	carrott	PROPN
cblr-1795	84	7	minnigh	minnigh	PROPN
cblr-1795	84	8	,	,	PUNCT
cblr-1795	84	9	the	the	DET
cblr-1795	84	10	l3c	l3c	NOUN
cblr-1795	84	11	,	,	PUNCT
cblr-1795	84	12	history	history	NOUN
cblr-1795	84	13	,	,	PUNCT
cblr-1795	84	14	basic	basic	ADJ
cblr-1795	84	15	construct	construct	NOUN
cblr-1795	84	16	,	,	PUNCT
cblr-1795	84	17	and	and	CCONJ
cblr-1795	84	18	legal	legal	ADJ
cblr-1795	84	19	framework	framework	NOUN
cblr-1795	84	20	,	,	PUNCT
cblr-1795	84	21	35	35	NUM
cblr-1795	84	22	vt	vt	NOUN
cblr-1795	84	23	.	.	PUNCT
cblr-1795	84	24	l.	l.	PROPN
cblr-1795	84	25	rev	rev	PROPN
cblr-1795	84	26	.	.	PROPN
cblr-1795	84	27	15	15	NUM
cblr-1795	84	28	,	,	PUNCT
cblr-1795	84	29	19	19	NUM
cblr-1795	84	30	-	-	SYM
cblr-1795	84	31	20	20	NUM
cblr-1795	84	32	(	(	PUNCT
cblr-1795	84	33	2010	2010	NUM
cblr-1795	84	34	)	)	PUNCT
cblr-1795	84	35	.	.	PUNCT
cblr-1795	85	1	18	18	NUM
cblr-1795	85	2	low	low	ADJ
cblr-1795	85	3	-	-	PUNCT
cblr-1795	85	4	profit	profit	NOUN
cblr-1795	85	5	limited	limited	ADJ
cblr-1795	85	6	liability	liability	NOUN
cblr-1795	85	7	company	company	NOUN
cblr-1795	85	8	,	,	PUNCT
cblr-1795	85	9	vt	vt	PROPN
cblr-1795	85	10	.	.	PUNCT
cblr-1795	85	11	sec'y	sec'y	PROPN
cblr-1795	85	12	of	of	ADP
cblr-1795	85	13	state	state	NOUN
cblr-1795	85	14	:	:	PUNCT
cblr-1795	85	15	corps	corps	PROPN
cblr-1795	85	16	.	.	PUNCT
cblr-1795	86	1	div	div	PROPN
cblr-1795	86	2	.	.	PROPN
cblr-1795	86	3	,	,	PUNCT
cblr-1795	86	4	http://www.sec.state.vt.us/corps/dobiz/llc/lc_13c.htm	http://www.sec.state.vt.us/corps/dobiz/llc/lc_13c.htm	PUNCT
cblr-1795	86	5	(	(	PUNCT
cblr-1795	86	6	last	last	ADJ
cblr-1795	86	7	visited	visit	VERB
cblr-1795	86	8	mar	mar	PROPN
cblr-1795	86	9	.	.	PROPN
cblr-1795	86	10	22	22	NUM
cblr-1795	86	11	,	,	PUNCT
cblr-1795	86	12	2013	2013	NUM
cblr-1795	86	13	)	)	PUNCT
cblr-1795	86	14	.	.	PUNCT
cblr-1795	87	1	19	19	NUM
cblr-1795	87	2	see	see	VERB
cblr-1795	87	3	805	805	NUM
cblr-1795	87	4	ill	ill	ADJ
cblr-1795	87	5	.	.	PUNCT
cblr-1795	88	1	comp	comp	PROPN
cblr-1795	88	2	.	.	PUNCT
cblr-1795	89	1	stat	stat	PROPN
cblr-1795	89	2	.	.	PUNCT
cblr-1795	90	1	ann	ann	PROPN
cblr-1795	90	2	.	.	PUNCT
cblr-1795	91	1	180/1	180/1	NUM
cblr-1795	91	2	-	-	SYM
cblr-1795	91	3	26	26	NUM
cblr-1795	91	4	(	(	PUNCT
cblr-1795	91	5	west	west	NOUN
cblr-1795	91	6	2013	2013	NUM
cblr-1795	91	7	)	)	PUNCT
cblr-1795	91	8	;	;	PUNCT
cblr-1795	91	9	la	la	PROPN
cblr-1795	91	10	.	.	PROPN
cblr-1795	91	11	rev	rev	PROPN
cblr-1795	91	12	.	.	PROPN
cblr-1795	91	13	stat	stat	PROPN
cblr-1795	91	14	.	.	PUNCT
cblr-1795	92	1	ann	ann	PROPN
cblr-1795	92	2	.	.	PUNCT
cblr-1795	93	1	§	§	PROPN
cblr-1795	93	2	12:1302	12:1302	NUM
cblr-1795	93	3	(	(	PUNCT
cblr-1795	93	4	2012	2012	NUM
cblr-1795	93	5	)	)	PUNCT
cblr-1795	93	6	;	;	PUNCT
cblr-1795	93	7	me	i	PRON
cblr-1795	93	8	.	.	PUNCT
cblr-1795	94	1	rev	rev	PROPN
cblr-1795	94	2	.	.	PROPN
cblr-1795	94	3	stat	stat	PROPN
cblr-1795	94	4	.	.	PUNCT
cblr-1795	95	1	ann	ann	PROPN
cblr-1795	95	2	.	.	PUNCT
cblr-1795	96	1	tit	tit	PROPN
cblr-1795	96	2	.	.	PUNCT
cblr-1795	97	1	31	31	NUM
cblr-1795	97	2	,	,	PUNCT
cblr-1795	97	3	§	§	PROPN
cblr-1795	97	4	1611	1611	NUM
cblr-1795	97	5	(	(	PUNCT
cblr-1795	97	6	2012	2012	NUM
cblr-1795	97	7	)	)	PUNCT
cblr-1795	97	8	;	;	PUNCT
cblr-1795	98	1	mich	mich	PROPN
cblr-1795	98	2	.	.	PUNCT
cblr-1795	98	3	comp	comp	PROPN
cblr-1795	98	4	.	.	PUNCT
cblr-1795	99	1	laws	law	NOUN
cblr-1795	99	2	ann	ann	PROPN
cblr-1795	99	3	.	.	PUNCT
cblr-1795	100	1	§	§	PROPN
cblr-1795	100	2	450.4102(m	450.4102(m	PROPN
cblr-1795	100	3	)	)	PUNCT
cblr-1795	100	4	(	(	PUNCT
cblr-1795	100	5	west	west	NOUN
cblr-1795	100	6	2012	2012	NUM
cblr-1795	100	7	)	)	PUNCT
cblr-1795	100	8	;	;	PUNCT
cblr-1795	100	9	n.c	n.c	PROPN
cblr-1795	100	10	.	.	PROPN
cblr-1795	100	11	gen	gen	PROPN
cblr-1795	100	12	.	.	PROPN
cblr-1795	100	13	stat	stat	PROPN
cblr-1795	100	14	.	.	PUNCT
cblr-1795	101	1	ann	ann	PROPN
cblr-1795	101	2	.	.	PUNCT
cblr-1795	102	1	§	§	PROPN
cblr-1795	102	2	57c2	57c2	PROPN
cblr-1795	102	3	-	-	PUNCT
cblr-1795	102	4	01(d	01(d	NUM
cblr-1795	102	5	)	)	PUNCT
cblr-1795	102	6	(	(	PUNCT
cblr-1795	102	7	west	west	NOUN
cblr-1795	102	8	2013	2013	NUM
cblr-1795	102	9	)	)	PUNCT
cblr-1795	102	10	;	;	PUNCT
cblr-1795	102	11	r.i	r.i	PROPN
cblr-1795	102	12	.	.	PROPN
cblr-1795	102	13	gen	gen	PROPN
cblr-1795	102	14	.	.	PROPN
cblr-1795	102	15	laws	laws	PROPN
cblr-1795	102	16	ann	ann	PROPN
cblr-1795	102	17	.	.	PUNCT
cblr-1795	103	1	§	§	PROPN
cblr-1795	103	2	7	7	NUM
cblr-1795	103	3	-	-	SYM
cblr-1795	103	4	16	16	NUM
cblr-1795	103	5	-	-	SYM
cblr-1795	103	6	76	76	NUM
cblr-1795	103	7	(	(	PUNCT
cblr-1795	103	8	west	west	NOUN
cblr-1795	103	9	2012	2012	NUM
cblr-1795	103	10	)	)	PUNCT
cblr-1795	103	11	;	;	PUNCT
cblr-1795	103	12	utah	utah	PROPN
cblr-1795	103	13	code	code	PROPN
cblr-1795	103	14	ann	ann	PROPN
cblr-1795	103	15	.	.	PUNCT
cblr-1795	104	1	§	§	PROPN
cblr-1795	104	2	48	48	NUM
cblr-1795	104	3	-	-	SYM
cblr-1795	104	4	2c-412	2c-412	NUM
cblr-1795	104	5	(	(	PUNCT
cblr-1795	104	6	west	west	NOUN
cblr-1795	104	7	2012	2012	NUM
cblr-1795	104	8	)	)	PUNCT
cblr-1795	104	9	;	;	PUNCT
cblr-1795	104	10	wyo	wyo	PROPN
cblr-1795	104	11	.	.	PROPN
cblr-1795	104	12	stat	stat	PROPN
cblr-1795	104	13	.	.	PUNCT
cblr-1795	105	1	ann	ann	PROPN
cblr-1795	105	2	.	.	PUNCT
cblr-1795	106	1	§	§	PROPN
cblr-1795	106	2	17	17	NUM
cblr-1795	106	3	-	-	SYM
cblr-1795	106	4	29	29	NUM
cblr-1795	106	5	-	-	SYM
cblr-1795	106	6	102(a)(ix	102(a)(ix	NUM
cblr-1795	106	7	)	)	PUNCT
cblr-1795	106	8	(	(	PUNCT
cblr-1795	106	9	west	west	NOUN
cblr-1795	106	10	2012	2012	NUM
cblr-1795	106	11	)	)	PUNCT
cblr-1795	106	12	.	.	PUNCT
cblr-1795	107	1	l3cs	l3cs	PUNCT
cblr-1795	108	1	and	and	CCONJ
cblr-1795	109	1	program	program	NOUN
cblr-1795	109	2	-	-	PUNCT
cblr-1795	109	3	rela	rela	PROPN
cblr-1795	109	4	ted	ted	PROPN
cblr-1795	109	5	investmentno	investmentno	PROPN
cblr-1795	109	6	.	.	PUNCT
cblr-1795	110	1	1:2421	1:2421	NUM
cblr-1795	110	2	247	247	NUM
cblr-1795	110	3	columbia	columbia	PROPN
cblr-1795	110	4	business	business	NOUN
cblr-1795	110	5	law	law	PROPN
cblr-1795	110	6	review	review	VERB
cblr-1795	110	7	indian	indian	ADJ
cblr-1795	110	8	jurisdictions	jurisdiction	NOUN
cblr-1795	110	9	have	have	VERB
cblr-1795	110	10	as	as	ADP
cblr-1795	110	11	well.20	well.20	PROPN
cblr-1795	110	12	additionally	additionally	ADV
cblr-1795	110	13	,	,	PUNCT
cblr-1795	110	14	as	as	ADP
cblr-1795	110	15	of	of	ADP
cblr-1795	110	16	this	this	DET
cblr-1795	110	17	writing	writing	NOUN
cblr-1795	110	18	,	,	PUNCT
cblr-1795	110	19	over	over	ADP
cblr-1795	110	20	a	a	DET
cblr-1795	110	21	dozen	dozen	NOUN
cblr-1795	110	22	states	state	NOUN
cblr-1795	110	23	have	have	AUX
cblr-1795	110	24	l3c	l3c	VERB
cblr-1795	110	25	legislation	legislation	NOUN
cblr-1795	110	26	under	under	ADP
cblr-1795	110	27	consideration,21	consideration,21	NOUN
cblr-1795	110	28	indicating	indicate	VERB
cblr-1795	110	29	the	the	DET
cblr-1795	110	30	growing	grow	VERB
cblr-1795	110	31	popularity	popularity	NOUN
cblr-1795	110	32	of	of	ADP
cblr-1795	110	33	the	the	DET
cblr-1795	110	34	l3c	l3c	NOUN
cblr-1795	110	35	form	form	NOUN
cblr-1795	110	36	.	.	PUNCT
cblr-1795	111	1	importantly	importantly	ADV
cblr-1795	111	2	,	,	PUNCT
cblr-1795	111	3	an	an	DET
cblr-1795	111	4	l3c	l3c	NOUN
cblr-1795	111	5	chartered	charter	VERB
cblr-1795	111	6	in	in	ADP
cblr-1795	111	7	one	one	NUM
cblr-1795	111	8	state	state	NOUN
cblr-1795	111	9	will	will	AUX
cblr-1795	111	10	be	be	AUX
cblr-1795	111	11	recognized	recognize	VERB
cblr-1795	111	12	as	as	ADP
cblr-1795	111	13	a	a	DET
cblr-1795	111	14	lawful	lawful	ADJ
cblr-1795	111	15	business	business	NOUN
cblr-1795	111	16	in	in	ADP
cblr-1795	111	17	all	all	DET
cblr-1795	111	18	other	other	ADJ
cblr-1795	111	19	state	state	NOUN
cblr-1795	111	20	jurisdictions	jurisdiction	NOUN
cblr-1795	111	21	in	in	ADP
cblr-1795	111	22	the	the	DET
cblr-1795	111	23	united	united	PROPN
cblr-1795	111	24	states	states	PROPN
cblr-1795	111	25	,	,	PUNCT
cblr-1795	111	26	whether	whether	SCONJ
cblr-1795	111	27	or	or	CCONJ
cblr-1795	111	28	not	not	PART
cblr-1795	111	29	that	that	DET
cblr-1795	111	30	state	state	NOUN
cblr-1795	111	31	has	have	AUX
cblr-1795	111	32	enacted	enact	VERB
cblr-1795	111	33	l3c	l3c	NOUN
cblr-1795	111	34	legislation.22	legislation.22	VERB
cblr-1795	111	35	the	the	DET
cblr-1795	111	36	l3c	l3c	NOUN
cblr-1795	111	37	is	be	AUX
cblr-1795	111	38	similar	similar	ADJ
cblr-1795	111	39	to	to	ADP
cblr-1795	111	40	a	a	DET
cblr-1795	111	41	traditional	traditional	ADJ
cblr-1795	111	42	llc	llc	NOUN
cblr-1795	111	43	in	in	SCONJ
cblr-1795	111	44	that	that	SCONJ
cblr-1795	111	45	it	it	PRON
cblr-1795	111	46	is	be	AUX
cblr-1795	111	47	a	a	DET
cblr-1795	111	48	forprofit	forprofit	NOUN
cblr-1795	111	49	entity	entity	NOUN
cblr-1795	111	50	that	that	PRON
cblr-1795	111	51	offers	offer	VERB
cblr-1795	111	52	a	a	DET
cblr-1795	111	53	flexible	flexible	ADJ
cblr-1795	111	54	structure	structure	NOUN
cblr-1795	111	55	in	in	ADP
cblr-1795	111	56	which	which	PRON
cblr-1795	111	57	each	each	DET
cblr-1795	111	58	member	member	NOUN
cblr-1795	111	59	's	's	PART
cblr-1795	111	60	management	management	NOUN
cblr-1795	111	61	and	and	CCONJ
cblr-1795	111	62	financial	financial	ADJ
cblr-1795	111	63	interest	interest	NOUN
cblr-1795	111	64	may	may	AUX
cblr-1795	111	65	vary.2	vary.2	VERB
cblr-1795	111	66	3	3	NUM
cblr-1795	111	67	the	the	DET
cblr-1795	111	68	"	"	PUNCT
cblr-1795	111	69	structural	structural	ADJ
cblr-1795	111	70	flexibility	flexibility	NOUN
cblr-1795	111	71	"	"	PUNCT
cblr-1795	111	72	of	of	ADP
cblr-1795	111	73	llcs	llcs	NOUN
cblr-1795	111	74	permits	permit	VERB
cblr-1795	111	75	individuals	individual	NOUN
cblr-1795	111	76	,	,	PUNCT
cblr-1795	111	77	foundations	foundation	NOUN
cblr-1795	111	78	,	,	PUNCT
cblr-1795	111	79	non	non	ADJ
cblr-1795	111	80	-	-	ADJ
cblr-1795	111	81	governmental	governmental	ADJ
cblr-1795	111	82	organizations	organization	NOUN
cblr-1795	111	83	,	,	PUNCT
cblr-1795	111	84	corporations	corporation	NOUN
cblr-1795	111	85	,	,	PUNCT
cblr-1795	111	86	and	and	CCONJ
cblr-1795	111	87	government	government	NOUN
cblr-1795	111	88	agencies	agency	NOUN
cblr-1795	111	89	to	to	PART
cblr-1795	111	90	be	be	AUX
cblr-1795	111	91	part	part	NOUN
cblr-1795	111	92	of	of	ADP
cblr-1795	111	93	the	the	DET
cblr-1795	111	94	same	same	ADJ
cblr-1795	111	95	entity.24	entity.24	NOUN
cblr-1795	111	96	while	while	SCONJ
cblr-1795	111	97	both	both	DET
cblr-1795	111	98	llcs	llcs	NOUN
cblr-1795	111	99	and	and	CCONJ
cblr-1795	111	100	l3cs	l3cs	NOUN
cblr-1795	111	101	may	may	AUX
cblr-1795	111	102	generate	generate	VERB
cblr-1795	111	103	profits	profit	NOUN
cblr-1795	111	104	,	,	PUNCT
cblr-1795	111	105	the	the	DET
cblr-1795	111	106	major	major	ADJ
cblr-1795	111	107	difference	difference	NOUN
cblr-1795	111	108	between	between	ADP
cblr-1795	111	109	the	the	DET
cblr-1795	111	110	two	two	NUM
cblr-1795	111	111	is	be	AUX
cblr-1795	111	112	that	that	SCONJ
cblr-1795	111	113	l3c	l3c	PROPN
cblr-1795	111	114	statutes	statute	NOUN
cblr-1795	111	115	require	require	VERB
cblr-1795	111	116	l3cs	l3cs	PUNCT
cblr-1795	111	117	to	to	PART
cblr-1795	111	118	prioritize	prioritize	VERB
cblr-1795	111	119	socially	socially	ADV
cblr-1795	111	120	beneficial	beneficial	ADJ
cblr-1795	111	121	goals	goal	NOUN
cblr-1795	111	122	,	,	PUNCT
cblr-1795	111	123	with	with	ADP
cblr-1795	111	124	generating	generate	VERB
cblr-1795	111	125	profit	profit	NOUN
cblr-1795	111	126	as	as	ADP
cblr-1795	111	127	a	a	DET
cblr-1795	111	128	secondary	secondary	ADJ
cblr-1795	111	129	priority	priority	NOUN
cblr-1795	111	130	.	.	PUNCT
cblr-1795	112	1	by	by	ADP
cblr-1795	112	2	contrast	contrast	NOUN
cblr-1795	112	3	,	,	PUNCT
cblr-1795	112	4	a	a	DET
cblr-1795	112	5	party	party	NOUN
cblr-1795	112	6	can	can	AUX
cblr-1795	112	7	organize	organize	VERB
cblr-1795	112	8	an	an	DET
cblr-1795	112	9	llc	llc	NOUN
cblr-1795	112	10	for	for	ADP
cblr-1795	112	11	any	any	DET
cblr-1795	112	12	lawful	lawful	ADJ
cblr-1795	112	13	purpose	purpose	NOUN
cblr-1795	112	14	.	.	PUNCT
cblr-1795	113	1	25	25	NUM
cblr-1795	113	2	typically	typically	ADV
cblr-1795	113	3	,	,	PUNCT
cblr-1795	113	4	l3c	l3c	NOUN
cblr-1795	113	5	legislation	legislation	NOUN
cblr-1795	113	6	amends	amend	VERB
cblr-1795	113	7	a	a	DET
cblr-1795	113	8	state	state	NOUN
cblr-1795	113	9	's	's	PART
cblr-1795	113	10	existing	exist	VERB
cblr-1795	113	11	llc	llc	PROPN
cblr-1795	113	12	statute	statute	NOUN
cblr-1795	113	13	to	to	PART
cblr-1795	113	14	create	create	VERB
cblr-1795	113	15	a	a	DET
cblr-1795	113	16	subcategory	subcategory	NOUN
cblr-1795	113	17	of	of	ADP
cblr-1795	113	18	llcs	llcs	NOUN
cblr-1795	113	19	that	that	PRON
cblr-1795	113	20	effectively	effectively	ADV
cblr-1795	113	21	retains	retain	VERB
cblr-1795	113	22	the	the	DET
cblr-1795	113	23	llc	llc	NOUN
cblr-1795	113	24	's	's	PART
cblr-1795	113	25	flexible	flexible	ADJ
cblr-1795	113	26	nature	nature	NOUN
cblr-1795	113	27	but	but	CCONJ
cblr-1795	113	28	adds	add	VERB
cblr-1795	113	29	a	a	DET
cblr-1795	113	30	requirement	requirement	NOUN
cblr-1795	113	31	of	of	ADP
cblr-1795	113	32	meeting	meet	VERB
cblr-1795	113	33	social	social	ADJ
cblr-1795	113	34	goals.26	goals.26	NOUN
cblr-1795	113	35	a	a	DET
cblr-1795	113	36	regular	regular	ADJ
cblr-1795	113	37	llc	llc	NOUN
cblr-1795	113	38	becomes	become	VERB
cblr-1795	113	39	an	an	DET
cblr-1795	113	40	l3c	l3c	NOUN
cblr-1795	113	41	by	by	ADP
cblr-1795	113	42	noting	note	VERB
cblr-1795	113	43	its	its	PRON
cblr-1795	113	44	status	status	NOUN
cblr-1795	113	45	20	20	NUM
cblr-1795	113	46	the	the	DET
cblr-1795	113	47	crow	crow	NOUN
cblr-1795	113	48	indian	indian	ADJ
cblr-1795	113	49	nation	nation	NOUN
cblr-1795	113	50	and	and	CCONJ
cblr-1795	113	51	the	the	DET
cblr-1795	113	52	ogala	ogala	PROPN
cblr-1795	113	53	sioux	sioux	PROPN
cblr-1795	113	54	indian	indian	PROPN
cblr-1795	113	55	tribe	tribe	NOUN
cblr-1795	113	56	have	have	AUX
cblr-1795	113	57	authorized	authorize	VERB
cblr-1795	113	58	the	the	DET
cblr-1795	113	59	l3c	l3c	NOUN
cblr-1795	113	60	.	.	PUNCT
cblr-1795	114	1	elizabeth	elizabeth	PROPN
cblr-1795	114	2	schmidt	schmidt	PROPN
cblr-1795	114	3	,	,	PUNCT
cblr-1795	114	4	vermont	vermont	PROPN
cblr-1795	114	5	's	's	PART
cblr-1795	114	6	social	social	ADJ
cblr-1795	114	7	hybrid	hybrid	ADJ
cblr-1795	114	8	pioneers	pioneer	NOUN
cblr-1795	114	9	:	:	PUNCT
cblr-1795	114	10	early	early	ADJ
cblr-1795	114	11	observations	observation	NOUN
cblr-1795	114	12	and	and	CCONJ
cblr-1795	114	13	questions	question	NOUN
cblr-1795	114	14	to	to	PART
cblr-1795	114	15	ponder	ponder	VERB
cblr-1795	114	16	,	,	PUNCT
cblr-1795	114	17	35	35	NUM
cblr-1795	114	18	vt	vt	NOUN
cblr-1795	114	19	.	.	PUNCT
cblr-1795	114	20	l.	l.	PROPN
cblr-1795	114	21	rev	rev	PROPN
cblr-1795	114	22	.	.	PROPN
cblr-1795	114	23	163	163	NUM
cblr-1795	114	24	,	,	PUNCT
cblr-1795	114	25	163	163	NUM
cblr-1795	114	26	n.4	n.4	SYM
cblr-1795	114	27	(	(	PUNCT
cblr-1795	114	28	2010	2010	NUM
cblr-1795	114	29	)	)	PUNCT
cblr-1795	114	30	.	.	PUNCT
cblr-1795	115	1	21	21	NUM
cblr-1795	115	2	see	see	VERB
cblr-1795	115	3	daniel	daniel	PROPN
cblr-1795	115	4	kleinberger	kleinberger	PROPN
cblr-1795	115	5	,	,	PUNCT
cblr-1795	115	6	a	a	DET
cblr-1795	115	7	myth	myth	NOUN
cblr-1795	115	8	deconstructed	deconstruct	VERB
cblr-1795	115	9	:	:	PUNCT
cblr-1795	115	10	the	the	DET
cblr-1795	115	11	"	"	PUNCT
cblr-1795	115	12	emperor	emperor	NOUN
cblr-1795	115	13	's	's	PART
cblr-1795	115	14	new	new	ADJ
cblr-1795	115	15	clothes	clothe	NOUN
cblr-1795	115	16	"	"	PUNCT
cblr-1795	115	17	on	on	ADP
cblr-1795	115	18	the	the	DET
cblr-1795	115	19	low	low	ADJ
cblr-1795	115	20	-	-	PUNCT
cblr-1795	115	21	profit	profit	NOUN
cblr-1795	115	22	limited	limited	ADJ
cblr-1795	115	23	liability	liability	NOUN
cblr-1795	115	24	company	company	NOUN
cblr-1795	115	25	,	,	PUNCT
cblr-1795	115	26	35	35	NUM
cblr-1795	115	27	del	del	PROPN
cblr-1795	115	28	.	.	PROPN
cblr-1795	115	29	j.	j.	PROPN
cblr-1795	115	30	corp	corp	PROPN
cblr-1795	115	31	.	.	PROPN
cblr-1795	115	32	l.	l.	PROPN
cblr-1795	115	33	879	879	NUM
cblr-1795	115	34	,	,	PUNCT
cblr-1795	115	35	881	881	NUM
cblr-1795	115	36	(	(	PUNCT
cblr-1795	115	37	2010	2010	NUM
cblr-1795	115	38	)	)	PUNCT
cblr-1795	115	39	.	.	PUNCT
cblr-1795	116	1	22	22	NUM
cblr-1795	116	2	see	see	VERB
cblr-1795	116	3	woodrow	woodrow	PROPN
cblr-1795	116	4	&	&	CCONJ
cblr-1795	116	5	davis	davis	PROPN
cblr-1795	116	6	,	,	PUNCT
cblr-1795	116	7	supra	supra	PROPN
cblr-1795	116	8	note	note	PROPN
cblr-1795	116	9	5	5	NUM
cblr-1795	116	10	,	,	PUNCT
cblr-1795	116	11	at	at	ADP
cblr-1795	116	12	5	5	NUM
cblr-1795	116	13	.	.	PUNCT
cblr-1795	117	1	this	this	PRON
cblr-1795	117	2	is	be	AUX
cblr-1795	117	3	based	base	VERB
cblr-1795	117	4	on	on	ADP
cblr-1795	117	5	the	the	DET
cblr-1795	117	6	full	full	ADJ
cblr-1795	117	7	faith	faith	NOUN
cblr-1795	117	8	and	and	CCONJ
cblr-1795	117	9	credit	credit	NOUN
cblr-1795	117	10	clause	clause	NOUN
cblr-1795	117	11	of	of	ADP
cblr-1795	117	12	the	the	DET
cblr-1795	117	13	u.s	u.s	PROPN
cblr-1795	117	14	.	.	PROPN
cblr-1795	117	15	constitution	constitution	PROPN
cblr-1795	117	16	.	.	PUNCT
cblr-1795	118	1	mark	mark	PROPN
cblr-1795	118	2	r.	r.	PROPN
cblr-1795	118	3	krogstad	krogstad	PROPN
cblr-1795	118	4	,	,	PUNCT
cblr-1795	118	5	note	note	VERB
cblr-1795	118	6	,	,	PUNCT
cblr-1795	118	7	filling	fill	VERB
cblr-1795	118	8	the	the	DET
cblr-1795	118	9	gap	gap	NOUN
cblr-1795	118	10	:	:	PUNCT
cblr-1795	118	11	addressing	address	VERB
cblr-1795	118	12	the	the	DET
cblr-1795	118	13	potential	potential	ADJ
cblr-1795	118	14	impact	impact	NOUN
cblr-1795	118	15	of	of	ADP
cblr-1795	118	16	north	north	NOUN
cblr-1795	118	17	dakota	dakota	NOUN
cblr-1795	118	18	adopting	adopt	VERB
cblr-1795	118	19	legislation	legislation	NOUN
cblr-1795	118	20	creating	create	VERB
cblr-1795	118	21	a	a	DET
cblr-1795	118	22	new	new	ADJ
cblr-1795	118	23	identity	identity	NOUN
cblr-1795	118	24	-	-	PUNCT
cblr-1795	118	25	the	the	DET
cblr-1795	118	26	low	low	ADJ
cblr-1795	118	27	profit	profit	NOUN
cblr-1795	118	28	limited	limit	VERB
cblr-1795	118	29	liability	liability	NOUN
cblr-1795	118	30	company	company	NOUN
cblr-1795	118	31	,	,	PUNCT
cblr-1795	118	32	86	86	NUM
cblr-1795	118	33	n.d	n.d	PROPN
cblr-1795	118	34	.	.	PROPN
cblr-1795	118	35	l.	l.	PROPN
cblr-1795	118	36	rev	rev	PROPN
cblr-1795	118	37	.	.	PROPN
cblr-1795	118	38	535	535	NUM
cblr-1795	118	39	,	,	PUNCT
cblr-1795	118	40	547	547	NUM
cblr-1795	118	41	(	(	PUNCT
cblr-1795	118	42	2010	2010	NUM
cblr-1795	118	43	)	)	PUNCT
cblr-1795	118	44	.	.	PUNCT
cblr-1795	119	1	23	23	NUM
cblr-1795	119	2	see	see	VERB
cblr-1795	119	3	kelley	kelley	NOUN
cblr-1795	119	4	,	,	PUNCT
cblr-1795	119	5	supra	supra	PROPN
cblr-1795	119	6	note	note	NOUN
cblr-1795	119	7	3	3	NUM
cblr-1795	119	8	,	,	PUNCT
cblr-1795	119	9	at	at	ADP
cblr-1795	119	10	370	370	NUM
cblr-1795	119	11	;	;	PUNCT
cblr-1795	119	12	dennise	dennise	NOUN
cblr-1795	119	13	bayona	bayona	PROPN
cblr-1795	119	14	&	&	CCONJ
cblr-1795	119	15	ken	ken	PROPN
cblr-1795	119	16	milani	milani	PROPN
cblr-1795	119	17	,	,	PUNCT
cblr-1795	119	18	the	the	DET
cblr-1795	119	19	l3c	l3c	NOUN
cblr-1795	119	20	low	low	ADJ
cblr-1795	119	21	-	-	PUNCT
cblr-1795	119	22	profit	profit	NOUN
cblr-1795	119	23	limited	limited	ADJ
cblr-1795	119	24	liability	liability	NOUN
cblr-1795	119	25	company	company	NOUN
cblr-1795	119	26	:	:	PUNCT
cblr-1795	119	27	investment	investment	NOUN
cblr-1795	119	28	option	option	NOUN
cblr-1795	119	29	for	for	ADP
cblr-1795	119	30	societal	societal	ADJ
cblr-1795	119	31	impact	impact	NOUN
cblr-1795	119	32	,	,	PUNCT
cblr-1795	119	33	86	86	NUM
cblr-1795	119	34	prac	prac	NOUN
cblr-1795	119	35	.	.	PUNCT
cblr-1795	120	1	tax	tax	NOUN
cblr-1795	120	2	strategies	strategy	NOUN
cblr-1795	120	3	66	66	NUM
cblr-1795	120	4	,	,	PUNCT
cblr-1795	120	5	67	67	NUM
cblr-1795	120	6	(	(	PUNCT
cblr-1795	120	7	2011	2011	NUM
cblr-1795	120	8	)	)	PUNCT
cblr-1795	120	9	.	.	PUNCT
cblr-1795	121	1	24	24	NUM
cblr-1795	121	2	lang	lang	PROPN
cblr-1795	121	3	&	&	CCONJ
cblr-1795	121	4	minnigh	minnigh	PROPN
cblr-1795	121	5	,	,	PUNCT
cblr-1795	121	6	supra	supra	PROPN
cblr-1795	121	7	note	note	PROPN
cblr-1795	121	8	17	17	NUM
cblr-1795	121	9	,	,	PUNCT
cblr-1795	121	10	at	at	ADP
cblr-1795	121	11	21	21	NUM
cblr-1795	121	12	.	.	PUNCT
cblr-1795	121	13	25	25	NUM
cblr-1795	121	14	see	see	VERB
cblr-1795	121	15	bayona	bayona	PROPN
cblr-1795	121	16	&	&	CCONJ
cblr-1795	121	17	milani	milani	PROPN
cblr-1795	121	18	,	,	PUNCT
cblr-1795	121	19	supra	supra	PROPN
cblr-1795	121	20	note	note	PROPN
cblr-1795	121	21	23	23	NUM
cblr-1795	121	22	,	,	PUNCT
cblr-1795	121	23	at	at	ADP
cblr-1795	121	24	67	67	NUM
cblr-1795	121	25	.	.	PUNCT
cblr-1795	121	26	26	26	NUM
cblr-1795	121	27	dana	dana	PROPN
cblr-1795	121	28	brakman	brakman	PROPN
cblr-1795	121	29	reiser	reiser	PROPN
cblr-1795	121	30	,	,	PUNCT
cblr-1795	121	31	governing	governing	NOUN
cblr-1795	121	32	and	and	CCONJ
cblr-1795	121	33	financing	finance	VERB
cblr-1795	121	34	blended	blend	VERB
cblr-1795	121	35	enterprise	enterprise	NOUN
cblr-1795	121	36	,	,	PUNCT
cblr-1795	121	37	85	85	NUM
cblr-1795	121	38	chi.-kent	chi.-kent	PROPN
cblr-1795	121	39	l.	l.	PROPN
cblr-1795	121	40	rev	rev	PROPN
cblr-1795	121	41	.	.	PROPN
cblr-1795	121	42	619	619	NUM
cblr-1795	121	43	,	,	PUNCT
cblr-1795	121	44	621	621	NUM
cblr-1795	121	45	(	(	PUNCT
cblr-1795	121	46	2010	2010	NUM
cblr-1795	121	47	)	)	PUNCT
cblr-1795	121	48	.	.	PUNCT
cblr-1795	122	1	248	248	NUM
cblr-1795	123	1	[	[	X
cblr-1795	123	2	vol	vol	NOUN
cblr-1795	123	3	.	.	PUNCT
cblr-1795	123	4	2013	2013	NUM
cblr-1795	123	5	in	in	ADP
cblr-1795	123	6	its	its	PRON
cblr-1795	123	7	articles	article	NOUN
cblr-1795	123	8	of	of	ADP
cblr-1795	123	9	organization,2	organization,2	ADJ
cblr-1795	123	10	7	7	NUM
cblr-1795	123	11	and	and	CCONJ
cblr-1795	123	12	by	by	ADP
cblr-1795	123	13	including	include	VERB
cblr-1795	123	14	a	a	DET
cblr-1795	123	15	special	special	ADJ
cblr-1795	123	16	l3c	l3c	NOUN
cblr-1795	123	17	designation	designation	NOUN
cblr-1795	123	18	in	in	ADP
cblr-1795	123	19	the	the	DET
cblr-1795	123	20	company	company	NOUN
cblr-1795	123	21	name.2	name.2	ADV
cblr-1795	123	22	8	8	NUM
cblr-1795	123	23	the	the	DET
cblr-1795	123	24	vermont	vermont	PROPN
cblr-1795	123	25	l3c	l3c	PROPN
cblr-1795	123	26	statute	statute	PROPN
cblr-1795	123	27	is	be	AUX
cblr-1795	123	28	illustrative	illustrative	ADJ
cblr-1795	123	29	,	,	PUNCT
cblr-1795	123	30	as	as	SCONJ
cblr-1795	123	31	most	most	ADJ
cblr-1795	123	32	l3c	l3c	NOUN
cblr-1795	123	33	legislation	legislation	NOUN
cblr-1795	123	34	contains	contain	VERB
cblr-1795	123	35	exactly	exactly	ADV
cblr-1795	123	36	the	the	DET
cblr-1795	123	37	same	same	ADJ
cblr-1795	123	38	language	language	NOUN
cblr-1795	123	39	.	.	PUNCT
cblr-1795	124	1	29	29	NUM
cblr-1795	125	1	the	the	DET
cblr-1795	125	2	vermont	vermont	PROPN
cblr-1795	125	3	statute	statute	NOUN
cblr-1795	125	4	outlines	outline	VERB
cblr-1795	125	5	the	the	DET
cblr-1795	125	6	following	follow	VERB
cblr-1795	125	7	requirements	requirement	NOUN
cblr-1795	125	8	for	for	ADP
cblr-1795	125	9	an	an	DET
cblr-1795	125	10	l3c	l3c	NOUN
cblr-1795	125	11	:	:	PUNCT
cblr-1795	125	12	(	(	PUNCT
cblr-1795	125	13	a	a	X
cblr-1795	125	14	)	)	PUNCT
cblr-1795	125	15	the	the	DET
cblr-1795	125	16	company	company	NOUN
cblr-1795	125	17	:	:	PUNCT
cblr-1795	125	18	(	(	PUNCT
cblr-1795	125	19	i	i	NOUN
cblr-1795	125	20	)	)	PUNCT
cblr-1795	125	21	significantly	significantly	ADV
cblr-1795	125	22	furthers	further	VERB
cblr-1795	125	23	the	the	DET
cblr-1795	125	24	accomplishment	accomplishment	NOUN
cblr-1795	125	25	of	of	ADP
cblr-1795	125	26	one	one	NUM
cblr-1795	125	27	or	or	CCONJ
cblr-1795	125	28	more	more	ADV
cblr-1795	125	29	charitable	charitable	ADJ
cblr-1795	125	30	or	or	CCONJ
cblr-1795	125	31	educational	educational	ADJ
cblr-1795	125	32	purposes	purpose	NOUN
cblr-1795	125	33	within	within	ADP
cblr-1795	125	34	the	the	DET
cblr-1795	125	35	meaning	meaning	NOUN
cblr-1795	125	36	of	of	ADP
cblr-1795	125	37	section	section	NOUN
cblr-1795	125	38	170(c)(2)(b	170(c)(2)(b	PROPN
cblr-1795	125	39	)	)	PUNCT
cblr-1795	125	40	of	of	ADP
cblr-1795	125	41	the	the	DET
cblr-1795	125	42	internal	internal	ADJ
cblr-1795	125	43	revenue	revenue	NOUN
cblr-1795	125	44	code	code	NOUN
cblr-1795	125	45	of	of	ADP
cblr-1795	125	46	1986	1986	NUM
cblr-1795	125	47	,	,	PUNCT
cblr-1795	125	48	26	26	NUM
cblr-1795	125	49	u.s.c	u.s.c	ADJ
cblr-1795	125	50	.	.	PUNCT
cblr-1795	126	1	§	§	PROPN
cblr-1795	126	2	170(c)(2)(b	170(c)(2)(b	PROPN
cblr-1795	126	3	)	)	PUNCT
cblr-1795	126	4	;	;	PUNCT
cblr-1795	126	5	and	and	CCONJ
cblr-1795	126	6	(	(	PUNCT
cblr-1795	126	7	ii	ii	NOUN
cblr-1795	126	8	)	)	PUNCT
cblr-1795	126	9	would	would	AUX
cblr-1795	126	10	not	not	PART
cblr-1795	126	11	have	have	AUX
cblr-1795	126	12	been	be	AUX
cblr-1795	126	13	formed	form	VERB
cblr-1795	126	14	but	but	CCONJ
cblr-1795	126	15	for	for	ADP
cblr-1795	126	16	the	the	DET
cblr-1795	126	17	company	company	NOUN
cblr-1795	126	18	's	's	PART
cblr-1795	126	19	relationship	relationship	NOUN
cblr-1795	126	20	to	to	ADP
cblr-1795	126	21	the	the	DET
cblr-1795	126	22	accomplishment	accomplishment	NOUN
cblr-1795	126	23	of	of	ADP
cblr-1795	126	24	charitable	charitable	ADJ
cblr-1795	126	25	or	or	CCONJ
cblr-1795	126	26	educational	educational	ADJ
cblr-1795	126	27	purposes	purpose	NOUN
cblr-1795	126	28	.	.	PUNCT
cblr-1795	127	1	(	(	PUNCT
cblr-1795	127	2	b	b	X
cblr-1795	127	3	)	)	PUNCT
cblr-1795	127	4	no	no	DET
cblr-1795	127	5	significant	significant	ADJ
cblr-1795	127	6	purpose	purpose	NOUN
cblr-1795	127	7	of	of	ADP
cblr-1795	127	8	the	the	DET
cblr-1795	127	9	company	company	NOUN
cblr-1795	127	10	is	be	AUX
cblr-1795	127	11	the	the	DET
cblr-1795	127	12	production	production	NOUN
cblr-1795	127	13	of	of	ADP
cblr-1795	127	14	income	income	NOUN
cblr-1795	127	15	or	or	CCONJ
cblr-1795	127	16	the	the	DET
cblr-1795	127	17	appreciation	appreciation	NOUN
cblr-1795	127	18	of	of	ADP
cblr-1795	127	19	property	property	NOUN
cblr-1795	127	20	;	;	PUNCT
cblr-1795	127	21	provided	provide	VERB
cblr-1795	127	22	,	,	PUNCT
cblr-1795	127	23	however	however	ADV
cblr-1795	127	24	,	,	PUNCT
cblr-1795	127	25	that	that	SCONJ
cblr-1795	127	26	the	the	DET
cblr-1795	127	27	fact	fact	NOUN
cblr-1795	127	28	that	that	SCONJ
cblr-1795	127	29	a	a	DET
cblr-1795	127	30	person	person	NOUN
cblr-1795	127	31	produces	produce	VERB
cblr-1795	127	32	significant	significant	ADJ
cblr-1795	127	33	income	income	NOUN
cblr-1795	127	34	or	or	CCONJ
cblr-1795	127	35	capital	capital	NOUN
cblr-1795	127	36	appreciation	appreciation	NOUN
cblr-1795	127	37	shall	shall	AUX
cblr-1795	127	38	not	not	PART
cblr-1795	127	39	,	,	PUNCT
cblr-1795	127	40	in	in	ADP
cblr-1795	127	41	the	the	DET
cblr-1795	127	42	absence	absence	NOUN
cblr-1795	127	43	of	of	ADP
cblr-1795	127	44	other	other	ADJ
cblr-1795	127	45	factors	factor	NOUN
cblr-1795	127	46	,	,	PUNCT
cblr-1795	127	47	be	be	AUX
cblr-1795	127	48	conclusive	conclusive	ADJ
cblr-1795	127	49	evidence	evidence	NOUN
cblr-1795	127	50	of	of	ADP
cblr-1795	127	51	a	a	DET
cblr-1795	127	52	significant	significant	ADJ
cblr-1795	127	53	purpose	purpose	NOUN
cblr-1795	127	54	involving	involve	VERB
cblr-1795	127	55	the	the	DET
cblr-1795	127	56	production	production	NOUN
cblr-1795	127	57	of	of	ADP
cblr-1795	127	58	income	income	NOUN
cblr-1795	127	59	or	or	CCONJ
cblr-1795	127	60	the	the	DET
cblr-1795	127	61	appreciation	appreciation	NOUN
cblr-1795	127	62	of	of	ADP
cblr-1795	127	63	property	property	NOUN
cblr-1795	127	64	.	.	PUNCT
cblr-1795	128	1	(	(	PUNCT
cblr-1795	128	2	c	c	X
cblr-1795	128	3	)	)	PUNCT
cblr-1795	128	4	no	no	DET
cblr-1795	128	5	purpose	purpose	NOUN
cblr-1795	128	6	of	of	ADP
cblr-1795	128	7	the	the	DET
cblr-1795	128	8	company	company	NOUN
cblr-1795	128	9	is	be	AUX
cblr-1795	128	10	to	to	PART
cblr-1795	128	11	accomplish	accomplish	VERB
cblr-1795	128	12	one	one	NUM
cblr-1795	128	13	or	or	CCONJ
cblr-1795	128	14	more	more	ADV
cblr-1795	128	15	political	political	ADJ
cblr-1795	128	16	or	or	CCONJ
cblr-1795	128	17	legislative	legislative	ADJ
cblr-1795	128	18	purposes	purpose	NOUN
cblr-1795	128	19	within	within	ADP
cblr-1795	128	20	the	the	DET
cblr-1795	128	21	27	27	NUM
cblr-1795	128	22	e.g.	e.g.	NOUN
cblr-1795	128	23	,	,	PUNCT
cblr-1795	128	24	vt	vt	PROPN
cblr-1795	128	25	.	.	PROPN
cblr-1795	128	26	stat	stat	PROPN
cblr-1795	128	27	.	.	PUNCT
cblr-1795	129	1	ann	ann	PROPN
cblr-1795	129	2	.	.	PUNCT
cblr-1795	130	1	tit	tit	PROPN
cblr-1795	130	2	.	.	PUNCT
cblr-1795	131	1	11	11	NUM
cblr-1795	131	2	,	,	PUNCT
cblr-1795	131	3	§	§	PROPN
cblr-1795	131	4	3023(a)(6	3023(a)(6	NUM
cblr-1795	131	5	)	)	PUNCT
cblr-1795	131	6	(	(	PUNCT
cblr-1795	131	7	west	west	NOUN
cblr-1795	131	8	2012	2012	NUM
cblr-1795	131	9	)	)	PUNCT
cblr-1795	131	10	(	(	PUNCT
cblr-1795	131	11	"	"	PUNCT
cblr-1795	131	12	articles	article	NOUN
cblr-1795	131	13	of	of	ADP
cblr-1795	131	14	organization	organization	NOUN
cblr-1795	131	15	of	of	ADP
cblr-1795	131	16	a	a	DET
cblr-1795	131	17	limited	limited	ADJ
cblr-1795	131	18	liability	liability	NOUN
cblr-1795	131	19	company	company	NOUN
cblr-1795	131	20	shall	shall	AUX
cblr-1795	131	21	set	set	VERB
cblr-1795	131	22	forth	forth	ADV
cblr-1795	131	23	...	...	PUNCT
cblr-1795	131	24	whether	whether	SCONJ
cblr-1795	131	25	the	the	DET
cblr-1795	131	26	company	company	NOUN
cblr-1795	131	27	is	be	AUX
cblr-1795	131	28	an	an	DET
cblr-1795	131	29	l3c	l3c	NOUN
cblr-1795	131	30	.	.	PUNCT
cblr-1795	131	31	.	.	PUNCT
cblr-1795	131	32	.	.	PUNCT
cblr-1795	131	33	.	.	PUNCT
cblr-1795	132	1	"	"	PUNCT
cblr-1795	132	2	)	)	PUNCT
cblr-1795	132	3	;	;	PUNCT
cblr-1795	132	4	805	805	NUM
cblr-1795	132	5	ill	ill	ADJ
cblr-1795	132	6	.	.	PUNCT
cblr-1795	133	1	comp	comp	PROPN
cblr-1795	133	2	.	.	PUNCT
cblr-1795	134	1	stat	stat	PROPN
cblr-1795	134	2	.	.	PUNCT
cblr-1795	135	1	ann	ann	PROPN
cblr-1795	135	2	.	.	PUNCT
cblr-1795	136	1	180/1	180/1	NUM
cblr-1795	136	2	-	-	NUM
cblr-1795	136	3	26(b	26(b	NUM
cblr-1795	136	4	)	)	PUNCT
cblr-1795	136	5	(	(	PUNCT
cblr-1795	136	6	west	west	NOUN
cblr-1795	136	7	2013	2013	NUM
cblr-1795	136	8	)	)	PUNCT
cblr-1795	136	9	(	(	PUNCT
cblr-1795	136	10	"	"	PUNCT
cblr-1795	136	11	a	a	DET
cblr-1795	136	12	limited	limited	ADJ
cblr-1795	136	13	liability	liability	NOUN
cblr-1795	136	14	company	company	NOUN
cblr-1795	136	15	which	which	PRON
cblr-1795	136	16	intends	intend	VERB
cblr-1795	136	17	to	to	PART
cblr-1795	136	18	qualify	qualify	VERB
cblr-1795	136	19	as	as	ADP
cblr-1795	136	20	a	a	DET
cblr-1795	136	21	low	low	ADJ
cblr-1795	136	22	-	-	PUNCT
cblr-1795	136	23	profit	profit	NOUN
cblr-1795	136	24	limited	limited	ADJ
cblr-1795	136	25	liability	liability	NOUN
cblr-1795	136	26	company	company	NOUN
cblr-1795	136	27	pursuant	pursuant	ADJ
cblr-1795	136	28	to	to	ADP
cblr-1795	136	29	the	the	DET
cblr-1795	136	30	provisions	provision	NOUN
cblr-1795	136	31	of	of	ADP
cblr-1795	136	32	this	this	DET
cblr-1795	136	33	section	section	NOUN
cblr-1795	136	34	shall	shall	AUX
cblr-1795	136	35	so	so	ADV
cblr-1795	136	36	indicate	indicate	VERB
cblr-1795	136	37	in	in	ADP
cblr-1795	136	38	its	its	PRON
cblr-1795	136	39	articles	article	NOUN
cblr-1795	136	40	of	of	ADP
cblr-1795	136	41	organization	organization	NOUN
cblr-1795	136	42	.	.	PUNCT
cblr-1795	136	43	.	.	PUNCT
cblr-1795	136	44	.	.	PUNCT
cblr-1795	136	45	.	.	PUNCT
cblr-1795	137	1	"	"	PUNCT
cblr-1795	137	2	)	)	PUNCT
cblr-1795	137	3	.	.	PUNCT
cblr-1795	138	1	28	28	NUM
cblr-1795	138	2	e.g.	e.g.	ADV
cblr-1795	138	3	,	,	PUNCT
cblr-1795	138	4	vt	vt	PROPN
cblr-1795	138	5	.	.	PROPN
cblr-1795	138	6	stat	stat	PROPN
cblr-1795	138	7	.	.	PUNCT
cblr-1795	139	1	ann	ann	PROPN
cblr-1795	139	2	.	.	PUNCT
cblr-1795	140	1	tit	tit	PROPN
cblr-1795	140	2	.	.	PUNCT
cblr-1795	141	1	11	11	NUM
cblr-1795	141	2	§	§	PROPN
cblr-1795	141	3	3005(a)(2	3005(a)(2	NUM
cblr-1795	141	4	)	)	PUNCT
cblr-1795	141	5	(	(	PUNCT
cblr-1795	141	6	west	west	NOUN
cblr-1795	141	7	2012	2012	NUM
cblr-1795	141	8	)	)	PUNCT
cblr-1795	141	9	(	(	PUNCT
cblr-1795	141	10	"	"	PUNCT
cblr-1795	141	11	the	the	DET
cblr-1795	141	12	name	name	NOUN
cblr-1795	141	13	of	of	ADP
cblr-1795	141	14	a	a	DET
cblr-1795	141	15	low	low	ADJ
cblr-1795	141	16	-	-	PUNCT
cblr-1795	141	17	profit	profit	NOUN
cblr-1795	141	18	limited	limited	ADJ
cblr-1795	141	19	liability	liability	NOUN
cblr-1795	141	20	company	company	NOUN
cblr-1795	141	21	.	.	PUNCT
cblr-1795	141	22	.	.	PUNCT
cblr-1795	141	23	.	.	PUNCT
cblr-1795	142	1	shall	shall	AUX
cblr-1795	142	2	contain	contain	VERB
cblr-1795	142	3	the	the	DET
cblr-1795	142	4	abbreviation	abbreviation	NOUN
cblr-1795	142	5	l3c	l3c	NOUN
cblr-1795	142	6	or	or	CCONJ
cblr-1795	142	7	13c	13c	NOUN
cblr-1795	142	8	.	.	PUNCT
cblr-1795	142	9	"	"	PUNCT
cblr-1795	142	10	)	)	PUNCT
cblr-1795	142	11	;	;	PUNCT
cblr-1795	142	12	utah	utah	PROPN
cblr-1795	142	13	code	code	PROPN
cblr-1795	142	14	ann	ann	PROPN
cblr-1795	142	15	.	.	PUNCT
cblr-1795	143	1	§	§	PROPN
cblr-1795	143	2	48	48	NUM
cblr-1795	143	3	-	-	PUNCT
cblr-1795	143	4	2c-106(8	2c-106(8	NOUN
cblr-1795	143	5	)	)	PUNCT
cblr-1795	143	6	(	(	PUNCT
cblr-1795	143	7	west	west	NOUN
cblr-1795	143	8	2012	2012	NUM
cblr-1795	143	9	)	)	PUNCT
cblr-1795	143	10	(	(	PUNCT
cblr-1795	143	11	"	"	PUNCT
cblr-1795	143	12	the	the	DET
cblr-1795	143	13	name	name	NOUN
cblr-1795	143	14	of	of	ADP
cblr-1795	143	15	a	a	DET
cblr-1795	143	16	lowprofit	lowprofit	NOUN
cblr-1795	143	17	limited	limited	ADJ
cblr-1795	143	18	liability	liability	NOUN
cblr-1795	143	19	company	company	NOUN
cblr-1795	143	20	shall	shall	AUX
cblr-1795	143	21	contain	contain	VERB
cblr-1795	143	22	the	the	DET
cblr-1795	143	23	abbreviation	abbreviation	NOUN
cblr-1795	143	24	'	'	PUNCT
cblr-1795	143	25	l3c	l3c	NOUN
cblr-1795	143	26	'	'	PUNCT
cblr-1795	143	27	or	or	CCONJ
cblr-1795	143	28	'	'	NOUN
cblr-1795	143	29	13c	13c	NOUN
cblr-1795	143	30	.	.	PUNCT
cblr-1795	143	31	'	'	PUNCT
cblr-1795	143	32	)	)	PUNCT
cblr-1795	143	33	.	.	PUNCT
cblr-1795	144	1	29	29	NUM
cblr-1795	144	2	similarities	similarity	NOUN
cblr-1795	144	3	among	among	ADP
cblr-1795	144	4	existing	exist	VERB
cblr-1795	144	5	l3c	l3c	NOUN
cblr-1795	144	6	legislation	legislation	NOUN
cblr-1795	144	7	is	be	AUX
cblr-1795	144	8	due	due	ADJ
cblr-1795	144	9	,	,	PUNCT
cblr-1795	144	10	in	in	ADP
cblr-1795	144	11	part	part	NOUN
cblr-1795	144	12	,	,	PUNCT
cblr-1795	144	13	to	to	ADP
cblr-1795	144	14	advocates	advocate	NOUN
cblr-1795	144	15	of	of	ADP
cblr-1795	144	16	l3cs	l3cs	PUNCT
cblr-1795	144	17	pushing	push	VERB
cblr-1795	144	18	for	for	ADP
cblr-1795	144	19	the	the	DET
cblr-1795	144	20	so	so	ADV
cblr-1795	144	21	-	-	PUNCT
cblr-1795	144	22	called	call	VERB
cblr-1795	144	23	"	"	PUNCT
cblr-1795	144	24	basic	basic	ADJ
cblr-1795	144	25	l3c	l3c	PROPN
cblr-1795	144	26	model	model	NOUN
cblr-1795	144	27	,	,	PUNCT
cblr-1795	144	28	"	"	PUNCT
cblr-1795	144	29	which	which	PRON
cblr-1795	144	30	aims	aim	VERB
cblr-1795	144	31	to	to	PART
cblr-1795	144	32	fit	fit	VERB
cblr-1795	144	33	easily	easily	ADV
cblr-1795	144	34	within	within	ADP
cblr-1795	144	35	existing	exist	VERB
cblr-1795	144	36	state	state	NOUN
cblr-1795	144	37	llc	llc	NOUN
cblr-1795	144	38	legislation	legislation	NOUN
cblr-1795	144	39	,	,	PUNCT
cblr-1795	144	40	while	while	SCONJ
cblr-1795	144	41	also	also	ADV
cblr-1795	144	42	containing	contain	VERB
cblr-1795	144	43	language	language	NOUN
cblr-1795	144	44	that	that	PRON
cblr-1795	144	45	mirrors	mirror	VERB
cblr-1795	144	46	the	the	DET
cblr-1795	144	47	irs	irs	PROPN
cblr-1795	144	48	rules	rule	NOUN
cblr-1795	144	49	regarding	regard	VERB
cblr-1795	144	50	program	program	NOUN
cblr-1795	144	51	-	-	PUNCT
cblr-1795	144	52	related	relate	VERB
cblr-1795	144	53	investment	investment	NOUN
cblr-1795	144	54	.	.	PUNCT
cblr-1795	145	1	see	see	VERB
cblr-1795	145	2	the	the	DET
cblr-1795	145	3	concept	concept	NOUN
cblr-1795	145	4	of	of	ADP
cblr-1795	145	5	the	the	DET
cblr-1795	145	6	l3c	l3c	NOUN
cblr-1795	145	7	,	,	PUNCT
cblr-1795	145	8	ams	am	NOUN
cblr-1795	145	9	.	.	PUNCT
cblr-1795	146	1	for	for	ADP
cblr-1795	146	2	cmty	cmty	NOUN
cblr-1795	146	3	.	.	PUNCT
cblr-1795	147	1	dev	dev	PROPN
cblr-1795	147	2	.	.	PROPN
cblr-1795	147	3	,	,	PUNCT
cblr-1795	147	4	http://www.americansforcommunitydevelopment.org/concept.html	http://www.americansforcommunitydevelopment.org/concept.html	PROPN
cblr-1795	147	5	(	(	PUNCT
cblr-1795	147	6	last	last	ADJ
cblr-1795	147	7	visited	visit	VERB
cblr-1795	147	8	mar	mar	PROPN
cblr-1795	147	9	.	.	PROPN
cblr-1795	147	10	23	23	NUM
cblr-1795	147	11	,	,	PUNCT
cblr-1795	147	12	2013	2013	NUM
cblr-1795	147	13	)	)	PUNCT
cblr-1795	147	14	.	.	PUNCT
cblr-1795	148	1	l3cs	l3cs	PUNCT
cblr-1795	148	2	and	and	CCONJ
cblr-1795	148	3	program	program	NOUN
cblr-1795	148	4	-	-	PUNCT
cblr-1795	148	5	related	relate	VERB
cblr-1795	148	6	investment	investment	NOUN
cblr-1795	148	7	249no	249no	PROPN
cblr-1795	148	8	.	.	PUNCT
cblr-1795	149	1	1:242	1:242	NUM
cblr-1795	149	2	]	]	SYM
cblr-1795	149	3	meaning	meaning	NOUN
cblr-1795	149	4	of	of	ADP
cblr-1795	149	5	section	section	NOUN
cblr-1795	149	6	170(c)(2)(d	170(c)(2)(d	NUM
cblr-1795	149	7	)	)	PUNCT
cblr-1795	149	8	of	of	ADP
cblr-1795	149	9	the	the	DET
cblr-1795	149	10	internal	internal	ADJ
cblr-1795	149	11	revenue	revenue	NOUN
cblr-1795	149	12	code	code	NOUN
cblr-1795	149	13	of	of	ADP
cblr-1795	149	14	1986	1986	NUM
cblr-1795	149	15	,	,	PUNCT
cblr-1795	149	16	26	26	NUM
cblr-1795	149	17	u.s.c	u.s.c	ADJ
cblr-1795	149	18	.	.	PUNCT
cblr-1795	150	1	§	§	PROPN
cblr-1795	150	2	170(c)(2)(d	170(c)(2)(d	PROPN
cblr-1795	150	3	)	)	PUNCT
cblr-1795	150	4	.	.	PUNCT
cblr-1795	151	1	30	30	NUM
cblr-1795	151	2	beyond	beyond	ADP
cblr-1795	151	3	these	these	DET
cblr-1795	151	4	requirements	requirement	NOUN
cblr-1795	151	5	,	,	PUNCT
cblr-1795	151	6	there	there	PRON
cblr-1795	151	7	is	be	VERB
cblr-1795	151	8	virtually	virtually	ADV
cblr-1795	151	9	no	no	DET
cblr-1795	151	10	additional	additional	ADJ
cblr-1795	151	11	doctrine	doctrine	NOUN
cblr-1795	151	12	regarding	regard	VERB
cblr-1795	151	13	l3c	l3c	PROPN
cblr-1795	151	14	structure	structure	NOUN
cblr-1795	151	15	and	and	CCONJ
cblr-1795	151	16	governance	governance	NOUN
cblr-1795	151	17	,	,	PUNCT
cblr-1795	151	18	whether	whether	SCONJ
cblr-1795	151	19	statutory	statutory	ADJ
cblr-1795	151	20	or	or	CCONJ
cblr-1795	151	21	jurisprudential	jurisprudential	ADJ
cblr-1795	151	22	.	.	PUNCT
cblr-1795	152	1	31	31	NUM
cblr-1795	152	2	given	give	VERB
cblr-1795	152	3	the	the	DET
cblr-1795	152	4	flexibility	flexibility	NOUN
cblr-1795	152	5	with	with	ADP
cblr-1795	152	6	regard	regard	NOUN
cblr-1795	152	7	to	to	ADP
cblr-1795	152	8	purpose	purpose	NOUN
cblr-1795	152	9	in	in	ADP
cblr-1795	152	10	the	the	DET
cblr-1795	152	11	llc	llc	PROPN
cblr-1795	152	12	form	form	NOUN
cblr-1795	152	13	,	,	PUNCT
cblr-1795	152	14	an	an	DET
cblr-1795	152	15	llc	llc	NOUN
cblr-1795	152	16	can	can	AUX
cblr-1795	152	17	enshrine	enshrine	VERB
cblr-1795	152	18	the	the	DET
cblr-1795	152	19	statutory	statutory	ADJ
cblr-1795	152	20	limitations	limitation	NOUN
cblr-1795	152	21	imposed	impose	VERB
cblr-1795	152	22	on	on	ADP
cblr-1795	152	23	the	the	DET
cblr-1795	152	24	l3c	l3c	NOUN
cblr-1795	152	25	form	form	NOUN
cblr-1795	152	26	in	in	ADP
cblr-1795	152	27	its	its	PRON
cblr-1795	152	28	operating	operating	NOUN
cblr-1795	152	29	agreement	agreement	NOUN
cblr-1795	152	30	,	,	PUNCT
cblr-1795	152	31	making	make	VERB
cblr-1795	152	32	the	the	DET
cblr-1795	152	33	llc	llc	NOUN
cblr-1795	152	34	's	's	PART
cblr-1795	152	35	form	form	NOUN
cblr-1795	152	36	functionally	functionally	ADV
cblr-1795	152	37	equivalent	equivalent	ADJ
cblr-1795	152	38	to	to	ADP
cblr-1795	152	39	the	the	DET
cblr-1795	152	40	l3c	l3c	NOUN
cblr-1795	152	41	form.32	form.32	VERB
cblr-1795	152	42	additionally	additionally	ADV
cblr-1795	152	43	,	,	PUNCT
cblr-1795	152	44	as	as	SCONJ
cblr-1795	152	45	explained	explain	VERB
cblr-1795	152	46	below	below	ADV
cblr-1795	152	47	,	,	PUNCT
cblr-1795	152	48	the	the	DET
cblr-1795	152	49	language	language	NOUN
cblr-1795	152	50	of	of	ADP
cblr-1795	152	51	l3c	l3c	PROPN
cblr-1795	152	52	legislation	legislation	NOUN
cblr-1795	152	53	mirrors	mirror	VERB
cblr-1795	152	54	the	the	DET
cblr-1795	152	55	language	language	NOUN
cblr-1795	152	56	the	the	DET
cblr-1795	152	57	internal	internal	PROPN
cblr-1795	152	58	revenue	revenue	NOUN
cblr-1795	152	59	code	code	NOUN
cblr-1795	152	60	uses	use	VERB
cblr-1795	152	61	to	to	PART
cblr-1795	152	62	define	define	VERB
cblr-1795	152	63	the	the	DET
cblr-1795	152	64	requirements	requirement	NOUN
cblr-1795	152	65	for	for	ADP
cblr-1795	152	66	making	make	VERB
cblr-1795	152	67	a	a	DET
cblr-1795	152	68	program	program	NOUN
cblr-1795	152	69	-	-	PUNCT
cblr-1795	152	70	related	relate	VERB
cblr-1795	152	71	investment.33	investment.33	NOUN
cblr-1795	152	72	it	it	PRON
cblr-1795	152	73	is	be	AUX
cblr-1795	152	74	estimated	estimate	VERB
cblr-1795	152	75	that	that	SCONJ
cblr-1795	152	76	over	over	ADP
cblr-1795	152	77	250	250	NUM
cblr-1795	152	78	l3cs	l3cs	PUNCT
cblr-1795	152	79	have	have	AUX
cblr-1795	152	80	been	be	AUX
cblr-1795	152	81	created	create	VERB
cblr-1795	152	82	nationwide	nationwide	ADV
cblr-1795	152	83	.	.	PUNCT
cblr-1795	153	1	34	34	NUM
cblr-1795	153	2	l3c	l3c	NOUN
cblr-1795	153	3	advocates	advocate	NOUN
cblr-1795	153	4	envision	envision	VERB
cblr-1795	153	5	the	the	DET
cblr-1795	153	6	typical	typical	ADJ
cblr-1795	153	7	l3c	l3c	NOUN
cblr-1795	153	8	to	to	PART
cblr-1795	153	9	be	be	AUX
cblr-1795	153	10	a	a	DET
cblr-1795	153	11	"	"	PUNCT
cblr-1795	153	12	for	for	ADP
cblr-1795	153	13	-	-	PUNCT
cblr-1795	153	14	profit	profit	NOUN
cblr-1795	153	15	with	with	ADP
cblr-1795	153	16	a	a	DET
cblr-1795	153	17	non	non	ADJ
cblr-1795	153	18	-	-	ADJ
cblr-1795	153	19	profit	profit	ADJ
cblr-1795	153	20	soul	soul	NOUN
cblr-1795	153	21	,	,	PUNCT
cblr-1795	153	22	"	"	PUNCT
cblr-1795	153	23	meaning	mean	VERB
cblr-1795	153	24	the	the	DET
cblr-1795	153	25	venture	venture	NOUN
cblr-1795	153	26	aims	aim	VERB
cblr-1795	153	27	to	to	PART
cblr-1795	153	28	pay	pay	VERB
cblr-1795	153	29	for	for	ADP
cblr-1795	153	30	itself	itself	PRON
cblr-1795	153	31	through	through	ADP
cblr-1795	153	32	the	the	DET
cblr-1795	153	33	revenue	revenue	NOUN
cblr-1795	153	34	it	it	PRON
cblr-1795	153	35	generates	generate	VERB
cblr-1795	153	36	,	,	PUNCT
cblr-1795	153	37	but	but	CCONJ
cblr-1795	153	38	will	will	AUX
cblr-1795	153	39	not	not	PART
cblr-1795	153	40	make	make	VERB
cblr-1795	153	41	significant	significant	ADJ
cblr-1795	153	42	profit	profit	NOUN
cblr-1795	153	43	.	.	PUNCT
cblr-1795	154	1	35	35	NUM
cblr-1795	154	2	l3cs	l3cs	PUNCT
cblr-1795	154	3	can	can	AUX
cblr-1795	154	4	be	be	AUX
cblr-1795	154	5	created	create	VERB
cblr-1795	154	6	in	in	ADP
cblr-1795	154	7	several	several	ADJ
cblr-1795	154	8	ways	way	NOUN
cblr-1795	154	9	:	:	PUNCT
cblr-1795	154	10	(	(	PUNCT
cblr-1795	154	11	1	1	X
cblr-1795	154	12	)	)	PUNCT
cblr-1795	154	13	creating	create	VERB
cblr-1795	154	14	a	a	DET
cblr-1795	154	15	new	new	ADJ
cblr-1795	154	16	organization	organization	NOUN
cblr-1795	154	17	as	as	ADP
cblr-1795	154	18	an	an	DET
cblr-1795	154	19	l3c	l3c	NOUN
cblr-1795	154	20	;	;	PUNCT
cblr-1795	154	21	(	(	PUNCT
cblr-1795	154	22	2	2	X
cblr-1795	154	23	)	)	PUNCT
cblr-1795	154	24	reorganizing	reorganize	VERB
cblr-1795	154	25	and	and	CCONJ
cblr-1795	154	26	converting	convert	VERB
cblr-1795	154	27	an	an	DET
cblr-1795	154	28	existing	exist	VERB
cblr-1795	154	29	llc	llc	NOUN
cblr-1795	154	30	to	to	ADP
cblr-1795	154	31	an	an	DET
cblr-1795	154	32	l3c	l3c	NOUN
cblr-1795	154	33	;	;	PUNCT
cblr-1795	154	34	or	or	CCONJ
cblr-1795	154	35	(	(	PUNCT
cblr-1795	154	36	3	3	X
cblr-1795	154	37	)	)	PUNCT
cblr-1795	154	38	creating	create	VERB
cblr-1795	154	39	an	an	DET
cblr-1795	154	40	l3c	l3c	NOUN
cblr-1795	154	41	as	as	ADP
cblr-1795	154	42	a	a	DET
cblr-1795	154	43	subsidiary	subsidiary	NOUN
cblr-1795	154	44	of	of	ADP
cblr-1795	154	45	an	an	DET
cblr-1795	154	46	existing	exist	VERB
cblr-1795	154	47	entity.36	entity.36	NOUN
cblr-1795	154	48	one	one	NUM
cblr-1795	154	49	example	example	NOUN
cblr-1795	154	50	of	of	ADP
cblr-1795	154	51	a	a	DET
cblr-1795	154	52	real	real	ADJ
cblr-1795	154	53	-	-	PUNCT
cblr-1795	154	54	life	life	NOUN
cblr-1795	154	55	l3c	l3c	NOUN
cblr-1795	154	56	is	be	AUX
cblr-1795	154	57	moomilkco	moomilkco	ADJ
cblr-1795	154	58	.	.	PUNCT
cblr-1795	154	59	,	,	PUNCT
cblr-1795	154	60	an	an	DET
cblr-1795	154	61	l3c	l3c	NOUN
cblr-1795	154	62	created	create	VERB
cblr-1795	154	63	by	by	ADP
cblr-1795	154	64	a	a	DET
cblr-1795	154	65	group	group	NOUN
cblr-1795	154	66	of	of	ADP
cblr-1795	154	67	organic	organic	ADJ
cblr-1795	154	68	dairy	dairy	NOUN
cblr-1795	154	69	farmers	farmer	NOUN
cblr-1795	154	70	in	in	ADP
cblr-1795	154	71	maine	maine	NOUN
cblr-1795	154	72	with	with	ADP
cblr-1795	154	73	the	the	DET
cblr-1795	154	74	mission	mission	NOUN
cblr-1795	154	75	of	of	ADP
cblr-1795	154	76	providing	provide	VERB
cblr-1795	154	77	high	high	ADJ
cblr-1795	154	78	-	-	PUNCT
cblr-1795	154	79	quality	quality	NOUN
cblr-1795	154	80	organic	organic	ADJ
cblr-1795	154	81	milk	milk	NOUN
cblr-1795	154	82	to	to	PART
cblr-1795	154	83	consumers.37	consumers.37	VERB
cblr-1795	154	84	their	their	PRON
cblr-1795	154	85	aim	aim	NOUN
cblr-1795	154	86	is	be	AUX
cblr-1795	154	87	to	to	PART
cblr-1795	154	88	obtain	obtain	VERB
cblr-1795	154	89	capital	capital	NOUN
cblr-1795	154	90	from	from	ADP
cblr-1795	154	91	private	private	ADJ
cblr-1795	154	92	investors	investor	NOUN
cblr-1795	154	93	,	,	PUNCT
cblr-1795	154	94	supplemented	supplement	VERB
cblr-1795	154	95	with	with	ADP
cblr-1795	154	96	30	30	NUM
cblr-1795	154	97	vt	vt	PROPN
cblr-1795	154	98	.	.	PROPN
cblr-1795	154	99	stat	stat	PROPN
cblr-1795	154	100	.	.	PUNCT
cblr-1795	155	1	ann	ann	PROPN
cblr-1795	155	2	.	.	PUNCT
cblr-1795	156	1	tit	tit	PROPN
cblr-1795	156	2	.	.	PUNCT
cblr-1795	157	1	11	11	NUM
cblr-1795	157	2	§	§	PROPN
cblr-1795	157	3	3001(27	3001(27	NUM
cblr-1795	157	4	)	)	PUNCT
cblr-1795	157	5	(	(	PUNCT
cblr-1795	157	6	west	west	NOUN
cblr-1795	157	7	2012	2012	NUM
cblr-1795	157	8	)	)	PUNCT
cblr-1795	157	9	.	.	PUNCT
cblr-1795	158	1	31	31	NUM
cblr-1795	158	2	see	see	VERB
cblr-1795	158	3	dana	dana	PROPN
cblr-1795	158	4	brakman	brakman	PROPN
cblr-1795	158	5	reiser	reiser	PROPN
cblr-1795	158	6	,	,	PUNCT
cblr-1795	158	7	blended	blend	VERB
cblr-1795	158	8	enterprise	enterprise	NOUN
cblr-1795	158	9	and	and	CCONJ
cblr-1795	158	10	the	the	DET
cblr-1795	158	11	dual	dual	ADJ
cblr-1795	158	12	mission	mission	NOUN
cblr-1795	158	13	dilemma	dilemma	NOUN
cblr-1795	158	14	,	,	PUNCT
cblr-1795	158	15	35	35	NUM
cblr-1795	158	16	vt	vt	NOUN
cblr-1795	158	17	.	.	PUNCT
cblr-1795	158	18	l.	l.	PROPN
cblr-1795	158	19	rev	rev	PROPN
cblr-1795	158	20	.	.	PROPN
cblr-1795	158	21	105	105	NUM
cblr-1795	158	22	,	,	PUNCT
cblr-1795	158	23	109	109	NUM
cblr-1795	158	24	(	(	PUNCT
cblr-1795	158	25	2010	2010	NUM
cblr-1795	158	26	)	)	PUNCT
cblr-1795	158	27	.	.	PUNCT
cblr-1795	159	1	32	32	NUM
cblr-1795	160	1	the	the	DET
cblr-1795	160	2	sole	sole	ADJ
cblr-1795	160	3	difference	difference	NOUN
cblr-1795	160	4	would	would	AUX
cblr-1795	160	5	be	be	AUX
cblr-1795	160	6	that	that	SCONJ
cblr-1795	160	7	only	only	ADV
cblr-1795	160	8	a	a	DET
cblr-1795	160	9	statute	statute	NOUN
cblr-1795	160	10	can	can	AUX
cblr-1795	160	11	create	create	VERB
cblr-1795	160	12	an	an	DET
cblr-1795	160	13	l3c	l3c	NOUN
cblr-1795	160	14	.	.	PUNCT
cblr-1795	161	1	in	in	ADP
cblr-1795	161	2	contrast	contrast	NOUN
cblr-1795	161	3	,	,	PUNCT
cblr-1795	161	4	an	an	DET
cblr-1795	161	5	operating	operating	NOUN
cblr-1795	161	6	agreement	agreement	NOUN
cblr-1795	161	7	can	can	AUX
cblr-1795	161	8	create	create	VERB
cblr-1795	161	9	an	an	DET
cblr-1795	161	10	llc	llc	NOUN
cblr-1795	161	11	.	.	PUNCT
cblr-1795	162	1	carter	carter	PROPN
cblr-1795	162	2	g.	g.	PROPN
cblr-1795	162	3	bishop	bishop	PROPN
cblr-1795	162	4	,	,	PUNCT
cblr-1795	162	5	the	the	DET
cblr-1795	162	6	low	low	ADJ
cblr-1795	162	7	-	-	PUNCT
cblr-1795	162	8	profit	profit	NOUN
cblr-1795	162	9	llc	llc	NOUN
cblr-1795	162	10	(	(	PUNCT
cblr-1795	162	11	l3c	l3c	PROPN
cblr-1795	162	12	):	):	PUNCT
cblr-1795	162	13	program	program	NOUN
cblr-1795	162	14	related	relate	VERB
cblr-1795	162	15	investment	investment	NOUN
cblr-1795	162	16	by	by	ADP
cblr-1795	162	17	proxy	proxy	NOUN
cblr-1795	162	18	or	or	CCONJ
cblr-1795	162	19	perversion	perversion	NOUN
cblr-1795	162	20	?	?	PUNCT
cblr-1795	162	21	,	,	PUNCT
cblr-1795	162	22	63	63	NUM
cblr-1795	162	23	ark	ark	NOUN
cblr-1795	162	24	.	.	PUNCT
cblr-1795	163	1	l.	l.	PROPN
cblr-1795	163	2	rev	rev	PROPN
cblr-1795	163	3	.	.	PROPN
cblr-1795	163	4	243	243	NUM
cblr-1795	163	5	,	,	PUNCT
cblr-1795	163	6	249	249	NUM
cblr-1795	163	7	(	(	PUNCT
cblr-1795	163	8	2010	2010	NUM
cblr-1795	163	9	)	)	PUNCT
cblr-1795	163	10	.	.	PUNCT
cblr-1795	164	1	33	33	NUM
cblr-1795	164	2	see	see	VERB
cblr-1795	164	3	lang	lang	PROPN
cblr-1795	164	4	&	&	CCONJ
cblr-1795	164	5	minnigh	minnigh	PROPN
cblr-1795	164	6	,	,	PUNCT
cblr-1795	164	7	supra	supra	PROPN
cblr-1795	164	8	note	note	PROPN
cblr-1795	164	9	17	17	NUM
cblr-1795	164	10	,	,	PUNCT
cblr-1795	164	11	at	at	ADP
cblr-1795	164	12	16	16	NUM
cblr-1795	164	13	-	-	SYM
cblr-1795	164	14	17	17	NUM
cblr-1795	164	15	.	.	PUNCT
cblr-1795	165	1	34	34	NUM
cblr-1795	165	2	schmidt	schmidt	NOUN
cblr-1795	165	3	,	,	PUNCT
cblr-1795	165	4	supra	supra	PROPN
cblr-1795	165	5	note	note	NOUN
cblr-1795	165	6	20	20	NUM
cblr-1795	165	7	,	,	PUNCT
cblr-1795	165	8	at	at	ADP
cblr-1795	165	9	192	192	NUM
cblr-1795	165	10	.	.	PUNCT
cblr-1795	165	11	35	35	NUM
cblr-1795	166	1	i	i	PRON
cblr-1795	166	2	d.	d.	NOUN
cblr-1795	166	3	at	at	ADP
cblr-1795	166	4	177	177	NUM
cblr-1795	166	5	.	.	PUNCT
cblr-1795	167	1	36	36	NUM
cblr-1795	167	2	tom	tom	PROPN
cblr-1795	167	3	moody	moody	PROPN
cblr-1795	167	4	,	,	PUNCT
cblr-1795	167	5	downs	down	NOUN
cblr-1795	167	6	rachlin	rachlin	PROPN
cblr-1795	167	7	martin	martin	PROPN
cblr-1795	167	8	pllc	pllc	PROPN
cblr-1795	167	9	,	,	PUNCT
cblr-1795	167	10	the	the	DET
cblr-1795	167	11	l3cfacilitating	l3cfacilitating	NOUN
cblr-1795	167	12	socially	socially	ADV
cblr-1795	167	13	beneficial	beneficial	ADJ
cblr-1795	167	14	investing	invest	VERB
cblr-1795	167	15	3	3	NUM
cblr-1795	167	16	(	(	PUNCT
cblr-1795	167	17	2010	2010	NUM
cblr-1795	167	18	)	)	PUNCT
cblr-1795	167	19	,	,	PUNCT
cblr-1795	167	20	available	available	ADJ
cblr-1795	167	21	at	at	ADP
cblr-1795	167	22	http://www.linkingmissiontomoney.com/documents/l3carticle-moody.pdf	http://www.linkingmissiontomoney.com/documents/l3carticle-moody.pdf	NOUN
cblr-1795	167	23	.	.	PUNCT
cblr-1795	168	1	37	37	NUM
cblr-1795	168	2	bayona	bayona	PROPN
cblr-1795	168	3	&	&	CCONJ
cblr-1795	168	4	milani	milani	PROPN
cblr-1795	168	5	,	,	PUNCT
cblr-1795	168	6	supra	supra	PROPN
cblr-1795	168	7	note	note	PROPN
cblr-1795	168	8	23	23	NUM
cblr-1795	168	9	,	,	PUNCT
cblr-1795	168	10	at	at	ADP
cblr-1795	168	11	69	69	NUM
cblr-1795	168	12	-	-	SYM
cblr-1795	168	13	70	70	NUM
cblr-1795	168	14	.	.	PUNCT
cblr-1795	169	1	250	250	NUM
cblr-1795	169	2	col	col	PROPN
cblr-1795	169	3	umbia	umbia	PROPN
cblr-1795	169	4	b	b	PROPN
cblr-1795	169	5	usiness	usiness	PROPN
cblr-1795	169	6	la	la	PROPN
cblr-1795	169	7	w	w	PROPN
cblr-1795	169	8	re	re	PROPN
cblr-1795	169	9	vie	vie	PROPN
cblr-1795	169	10	w	w	PROPN
cblr-1795	170	1	[	[	X
cblr-1795	170	2	vol	vol	NOUN
cblr-1795	170	3	.	.	PUNCT
cblr-1795	170	4	2013	2013	NUM
cblr-1795	170	5	funding	funding	NOUN
cblr-1795	170	6	from	from	ADP
cblr-1795	170	7	foundations	foundation	NOUN
cblr-1795	170	8	that	that	PRON
cblr-1795	170	9	have	have	VERB
cblr-1795	170	10	a	a	DET
cblr-1795	170	11	mission	mission	NOUN
cblr-1795	170	12	of	of	ADP
cblr-1795	170	13	promoting	promote	VERB
cblr-1795	170	14	organic	organic	ADJ
cblr-1795	170	15	food	food	NOUN
cblr-1795	170	16	.	.	PUNCT
cblr-1795	171	1	38	38	NUM
cblr-1795	171	2	another	another	DET
cblr-1795	171	3	example	example	NOUN
cblr-1795	171	4	is	be	AUX
cblr-1795	171	5	sustainable	sustainable	ADJ
cblr-1795	171	6	timber	timber	NOUN
cblr-1795	171	7	investment	investment	NOUN
cblr-1795	171	8	exchange	exchange	NOUN
cblr-1795	171	9	,	,	PUNCT
cblr-1795	171	10	a	a	DET
cblr-1795	171	11	timber	timber	NOUN
cblr-1795	171	12	harvesting	harvesting	NOUN
cblr-1795	171	13	company	company	NOUN
cblr-1795	171	14	that	that	PRON
cblr-1795	171	15	uses	use	VERB
cblr-1795	171	16	sustainable	sustainable	ADJ
cblr-1795	171	17	and	and	CCONJ
cblr-1795	171	18	ecological	ecological	ADJ
cblr-1795	171	19	harvesting	harvesting	NOUN
cblr-1795	171	20	techniques	technique	NOUN
cblr-1795	171	21	.	.	PUNCT
cblr-1795	172	1	owning	own	VERB
cblr-1795	172	2	timber	timber	NOUN
cblr-1795	172	3	-	-	PUNCT
cblr-1795	172	4	harvesting	harvesting	NOUN
cblr-1795	172	5	equipment	equipment	NOUN
cblr-1795	172	6	is	be	AUX
cblr-1795	172	7	expensive	expensive	ADJ
cblr-1795	172	8	and	and	CCONJ
cblr-1795	172	9	usually	usually	ADV
cblr-1795	172	10	can	can	AUX
cblr-1795	172	11	not	not	PART
cblr-1795	172	12	be	be	AUX
cblr-1795	172	13	done	do	VERB
cblr-1795	172	14	at	at	ADP
cblr-1795	172	15	an	an	DET
cblr-1795	172	16	adequate	adequate	ADJ
cblr-1795	172	17	level	level	NOUN
cblr-1795	172	18	of	of	ADP
cblr-1795	172	19	profit	profit	NOUN
cblr-1795	172	20	for	for	ADP
cblr-1795	172	21	investors	investor	NOUN
cblr-1795	172	22	without	without	ADP
cblr-1795	172	23	using	use	VERB
cblr-1795	172	24	"	"	PUNCT
cblr-1795	172	25	traditional	traditional	ADJ
cblr-1795	172	26	"	"	PUNCT
cblr-1795	172	27	techniques	technique	NOUN
cblr-1795	172	28	.	.	PUNCT
cblr-1795	173	1	therefore	therefore	ADV
cblr-1795	173	2	,	,	PUNCT
cblr-1795	173	3	the	the	DET
cblr-1795	173	4	l3c	l3c	NOUN
cblr-1795	173	5	aims	aim	VERB
cblr-1795	173	6	to	to	PART
cblr-1795	173	7	attract	attract	VERB
cblr-1795	173	8	both	both	DET
cblr-1795	173	9	for	for	ADP
cblr-1795	173	10	-	-	PUNCT
cblr-1795	173	11	profit	profit	NOUN
cblr-1795	173	12	investors	investor	NOUN
cblr-1795	173	13	as	as	ADV
cblr-1795	173	14	well	well	ADV
cblr-1795	173	15	as	as	ADP
cblr-1795	173	16	foundations	foundation	NOUN
cblr-1795	173	17	willing	willing	ADJ
cblr-1795	173	18	to	to	PART
cblr-1795	173	19	take	take	VERB
cblr-1795	173	20	a	a	DET
cblr-1795	173	21	lower	low	ADJ
cblr-1795	173	22	rate	rate	NOUN
cblr-1795	173	23	of	of	ADP
cblr-1795	173	24	return.39	return.39	PROPN
cblr-1795	173	25	c.	c.	PROPN
cblr-1795	173	26	tiered	tiere	VERB
cblr-1795	173	27	investment	investment	NOUN
cblr-1795	173	28	:	:	PUNCT
cblr-1795	173	29	how	how	SCONJ
cblr-1795	173	30	l3cs	l3cs	PUNCT
cblr-1795	173	31	aim	aim	VERB
cblr-1795	173	32	to	to	PART
cblr-1795	173	33	increase	increase	VERB
cblr-1795	173	34	funding	funding	NOUN
cblr-1795	173	35	to	to	ADP
cblr-1795	173	36	the	the	DET
cblr-1795	173	37	social	social	ADJ
cblr-1795	173	38	sector	sector	NOUN
cblr-1795	173	39	as	as	SCONJ
cblr-1795	173	40	noted	note	VERB
cblr-1795	173	41	above	above	ADV
cblr-1795	173	42	,	,	PUNCT
cblr-1795	173	43	a	a	DET
cblr-1795	173	44	typical	typical	ADJ
cblr-1795	173	45	l3c	l3c	NOUN
cblr-1795	173	46	provides	provide	VERB
cblr-1795	173	47	a	a	DET
cblr-1795	173	48	social	social	ADJ
cblr-1795	173	49	benefit	benefit	NOUN
cblr-1795	173	50	and	and	CCONJ
cblr-1795	173	51	some	some	DET
cblr-1795	173	52	level	level	NOUN
cblr-1795	173	53	of	of	ADP
cblr-1795	173	54	return	return	NOUN
cblr-1795	173	55	,	,	PUNCT
cblr-1795	173	56	although	although	SCONJ
cblr-1795	173	57	the	the	DET
cblr-1795	173	58	return	return	NOUN
cblr-1795	173	59	is	be	AUX
cblr-1795	173	60	typically	typically	ADV
cblr-1795	173	61	less	less	ADJ
cblr-1795	173	62	than	than	ADP
cblr-1795	173	63	market	market	NOUN
cblr-1795	173	64	returns	return	NOUN
cblr-1795	173	65	.	.	PUNCT
cblr-1795	174	1	the	the	DET
cblr-1795	174	2	l3c	l3c	PROPN
cblr-1795	174	3	structure	structure	NOUN
cblr-1795	174	4	aims	aim	VERB
cblr-1795	174	5	to	to	PART
cblr-1795	174	6	bring	bring	VERB
cblr-1795	174	7	in	in	ADP
cblr-1795	174	8	the	the	DET
cblr-1795	174	9	complete	complete	ADJ
cblr-1795	174	10	spectrum	spectrum	NOUN
cblr-1795	174	11	of	of	ADP
cblr-1795	174	12	supporters	supporter	NOUN
cblr-1795	174	13	,	,	PUNCT
cblr-1795	174	14	including	include	VERB
cblr-1795	174	15	private	private	ADJ
cblr-1795	174	16	foundations	foundation	NOUN
cblr-1795	174	17	making	make	VERB
cblr-1795	174	18	program	program	NOUN
cblr-1795	174	19	-	-	PUNCT
cblr-1795	174	20	related	relate	VERB
cblr-1795	174	21	investments	investment	NOUN
cblr-1795	174	22	,	,	PUNCT
cblr-1795	174	23	for	for	ADP
cblr-1795	174	24	-	-	PUNCT
cblr-1795	174	25	profit	profit	NOUN
cblr-1795	174	26	investors	investor	NOUN
cblr-1795	174	27	looking	look	VERB
cblr-1795	174	28	for	for	ADP
cblr-1795	174	29	a	a	DET
cblr-1795	174	30	market	market	NOUN
cblr-1795	174	31	return	return	NOUN
cblr-1795	174	32	,	,	PUNCT
cblr-1795	174	33	and	and	CCONJ
cblr-1795	174	34	"	"	PUNCT
cblr-1795	174	35	mixed	mixed	ADJ
cblr-1795	174	36	-	-	PUNCT
cblr-1795	174	37	motive	motive	NOUN
cblr-1795	174	38	"	"	PUNCT
cblr-1795	174	39	investors	investor	NOUN
cblr-1795	174	40	willing	willing	ADJ
cblr-1795	174	41	to	to	PART
cblr-1795	174	42	take	take	VERB
cblr-1795	174	43	a	a	DET
cblr-1795	174	44	lesser	less	ADJ
cblr-1795	174	45	rate	rate	NOUN
cblr-1795	174	46	of	of	ADP
cblr-1795	174	47	return	return	NOUN
cblr-1795	174	48	to	to	PART
cblr-1795	174	49	promote	promote	VERB
cblr-1795	174	50	a	a	DET
cblr-1795	174	51	charitable	charitable	ADJ
cblr-1795	174	52	purpose.40	purpose.40	NOUN
cblr-1795	174	53	the	the	DET
cblr-1795	174	54	way	way	NOUN
cblr-1795	174	55	that	that	PRON
cblr-1795	174	56	an	an	DET
cblr-1795	174	57	l3c	l3c	NOUN
cblr-1795	174	58	can	can	AUX
cblr-1795	174	59	accomplish	accomplish	VERB
cblr-1795	174	60	this	this	DET
cblr-1795	174	61	goal	goal	NOUN
cblr-1795	174	62	is	be	AUX
cblr-1795	174	63	through	through	ADP
cblr-1795	174	64	a	a	DET
cblr-1795	174	65	tiered	tiere	VERB
cblr-1795	174	66	investment	investment	NOUN
cblr-1795	174	67	strategy	strategy	NOUN
cblr-1795	174	68	.	.	PUNCT
cblr-1795	175	1	the	the	DET
cblr-1795	175	2	l3c	l3c	NOUN
cblr-1795	175	3	's	's	PART
cblr-1795	175	4	flexibility	flexibility	NOUN
cblr-1795	175	5	allows	allow	VERB
cblr-1795	175	6	for	for	SCONJ
cblr-1795	175	7	members	member	NOUN
cblr-1795	175	8	to	to	PART
cblr-1795	175	9	assume	assume	VERB
cblr-1795	175	10	different	different	ADJ
cblr-1795	175	11	interests	interest	NOUN
cblr-1795	175	12	in	in	ADP
cblr-1795	175	13	the	the	DET
cblr-1795	175	14	venture	venture	NOUN
cblr-1795	175	15	,	,	PUNCT
cblr-1795	175	16	and	and	CCONJ
cblr-1795	175	17	the	the	DET
cblr-1795	175	18	tiered	tiered	ADJ
cblr-1795	175	19	investment	investment	NOUN
cblr-1795	175	20	strategy	strategy	NOUN
cblr-1795	175	21	permits	permit	VERB
cblr-1795	175	22	an	an	DET
cblr-1795	175	23	uneven	uneven	ADJ
cblr-1795	175	24	allocation	allocation	NOUN
cblr-1795	175	25	of	of	ADP
cblr-1795	175	26	risk	risk	NOUN
cblr-1795	175	27	versus	versus	ADP
cblr-1795	175	28	reward	reward	NOUN
cblr-1795	175	29	for	for	ADP
cblr-1795	175	30	the	the	DET
cblr-1795	175	31	l3c	l3c	NOUN
cblr-1795	175	32	's	's	PART
cblr-1795	175	33	members	member	NOUN
cblr-1795	175	34	.	.	PUNCT
cblr-1795	176	1	three	three	NUM
cblr-1795	176	2	tiers	tier	NOUN
cblr-1795	176	3	of	of	ADP
cblr-1795	176	4	capital	capital	NOUN
cblr-1795	176	5	are	be	AUX
cblr-1795	176	6	involved	involve	VERB
cblr-1795	176	7	in	in	ADP
cblr-1795	176	8	an	an	DET
cblr-1795	176	9	l3c	l3c	NOUN
cblr-1795	176	10	:	:	PUNCT
cblr-1795	176	11	the	the	DET
cblr-1795	176	12	junior	junior	ADJ
cblr-1795	176	13	,	,	PUNCT
cblr-1795	176	14	senior	senior	ADJ
cblr-1795	176	15	,	,	PUNCT
cblr-1795	176	16	and	and	CCONJ
cblr-1795	176	17	intermediate	intermediate	ADJ
cblr-1795	176	18	tiers	tier	NOUN
cblr-1795	176	19	.	.	PUNCT
cblr-1795	177	1	the	the	DET
cblr-1795	177	2	junior	junior	ADJ
cblr-1795	177	3	tier	tier	NOUN
cblr-1795	177	4	,	,	PUNCT
cblr-1795	177	5	also	also	ADV
cblr-1795	177	6	known	know	VERB
cblr-1795	177	7	as	as	ADP
cblr-1795	177	8	the	the	DET
cblr-1795	177	9	equity	equity	NOUN
cblr-1795	177	10	tranche	tranche	NOUN
cblr-1795	177	11	,	,	PUNCT
cblr-1795	177	12	is	be	AUX
cblr-1795	177	13	taken	take	VERB
cblr-1795	177	14	up	up	ADP
cblr-1795	177	15	by	by	ADP
cblr-1795	177	16	foundations	foundation	NOUN
cblr-1795	177	17	,	,	PUNCT
cblr-1795	177	18	which	which	PRON
cblr-1795	177	19	have	have	VERB
cblr-1795	177	20	last	last	ADJ
cblr-1795	177	21	claim	claim	NOUN
cblr-1795	177	22	on	on	ADP
cblr-1795	177	23	the	the	DET
cblr-1795	177	24	assets	asset	NOUN
cblr-1795	177	25	of	of	ADP
cblr-1795	177	26	the	the	DET
cblr-1795	177	27	enterprise	enterprise	NOUN
cblr-1795	177	28	upon	upon	SCONJ
cblr-1795	177	29	termination	termination	NOUN
cblr-1795	177	30	,	,	PUNCT
cblr-1795	177	31	and	and	CCONJ
cblr-1795	177	32	also	also	ADV
cblr-1795	177	33	take	take	VERB
cblr-1795	177	34	a	a	DET
cblr-1795	177	35	below	below	ADJ
cblr-1795	177	36	-	-	PUNCT
cblr-1795	177	37	market	market	NOUN
cblr-1795	177	38	rate	rate	NOUN
cblr-1795	177	39	of	of	ADP
cblr-1795	177	40	return.42	return.42	NOUN
cblr-1795	177	41	38	38	NUM
cblr-1795	177	42	bayona	bayona	PROPN
cblr-1795	177	43	&	&	CCONJ
cblr-1795	177	44	milani	milani	PROPN
cblr-1795	177	45	,	,	PUNCT
cblr-1795	177	46	supra	supra	PROPN
cblr-1795	177	47	note	note	PROPN
cblr-1795	177	48	23	23	NUM
cblr-1795	177	49	,	,	PUNCT
cblr-1795	177	50	at	at	ADP
cblr-1795	177	51	69	69	NUM
cblr-1795	177	52	-	-	SYM
cblr-1795	177	53	70	70	NUM
cblr-1795	177	54	.	.	PUNCT
cblr-1795	177	55	39	39	NUM
cblr-1795	177	56	schmidt	schmidt	ADJ
cblr-1795	177	57	,	,	PUNCT
cblr-1795	177	58	supra	supra	PROPN
cblr-1795	177	59	note	note	NOUN
cblr-1795	177	60	20	20	NUM
cblr-1795	177	61	,	,	PUNCT
cblr-1795	177	62	at	at	ADP
cblr-1795	177	63	180	180	NUM
cblr-1795	177	64	.	.	NOUN
cblr-1795	177	65	40	40	NUM
cblr-1795	178	1	e	e	NOUN
cblr-1795	178	2	-	-	NOUN
cblr-1795	178	3	mail	mail	NOUN
cblr-1795	178	4	from	from	ADP
cblr-1795	178	5	marcus	marcus	PROPN
cblr-1795	178	6	s.	s.	PROPN
cblr-1795	178	7	owens	owens	PROPN
cblr-1795	178	8	,	,	PUNCT
cblr-1795	178	9	partner	partner	NOUN
cblr-1795	178	10	,	,	PUNCT
cblr-1795	178	11	caplin	caplin	PROPN
cblr-1795	178	12	&	&	CCONJ
cblr-1795	178	13	drysdale	drysdale	PROPN
cblr-1795	178	14	,	,	PUNCT
cblr-1795	178	15	et	et	PROPN
cblr-1795	178	16	al	al	PROPN
cblr-1795	178	17	.	.	PROPN
cblr-1795	178	18	,	,	PUNCT
cblr-1795	178	19	to	to	ADP
cblr-1795	178	20	willard	willard	PROPN
cblr-1795	178	21	l.	l.	PROPN
cblr-1795	178	22	boyd	boyd	PROPN
cblr-1795	178	23	iii	iii	PROPN
cblr-1795	178	24	,	,	PUNCT
cblr-1795	178	25	chair	chair	NOUN
cblr-1795	178	26	,	,	PUNCT
cblr-1795	178	27	aba	aba	PROPN
cblr-1795	178	28	bus	bus	NOUN
cblr-1795	178	29	.	.	PUNCT
cblr-1795	179	1	section	section	PROPN
cblr-1795	179	2	nonprofit	nonprofit	PROPN
cblr-1795	179	3	orgs	orgs	PROPN
cblr-1795	179	4	.	.	PUNCT
cblr-1795	180	1	comm	comm	NOUN
cblr-1795	180	2	.	.	PUNCT
cblr-1795	180	3	,	,	PUNCT
cblr-1795	180	4	et	et	PROPN
cblr-1795	180	5	al	al	PROPN
cblr-1795	180	6	.	.	PUNCT
cblr-1795	181	1	(	(	PUNCT
cblr-1795	181	2	july	july	PROPN
cblr-1795	181	3	13	13	NUM
cblr-1795	181	4	,	,	PUNCT
cblr-1795	181	5	2011	2011	NUM
cblr-1795	181	6	)	)	PUNCT
cblr-1795	181	7	,	,	PUNCT
cblr-1795	181	8	available	available	ADJ
cblr-1795	181	9	at	at	ADP
cblr-1795	181	10	http://www.americansforcommunity	http://www.americansforcommunity	NOUN
cblr-1795	181	11	development.org/downloads/letter%20regarding%20l3c%20%2800339893	development.org/downloads/letter%20regarding%20l3c%20%2800339893	PROPN
cblr-1795	181	12	-2%29.pdf	-2%29.pdf	X
cblr-1795	181	13	.	.	PUNCT
cblr-1795	182	1	41	41	NUM
cblr-1795	182	2	bayona	bayona	PROPN
cblr-1795	182	3	&	&	CCONJ
cblr-1795	182	4	milani	milani	PROPN
cblr-1795	182	5	,	,	PUNCT
cblr-1795	182	6	supra	supra	PROPN
cblr-1795	182	7	note	note	PROPN
cblr-1795	182	8	23	23	NUM
cblr-1795	182	9	,	,	PUNCT
cblr-1795	182	10	at	at	ADP
cblr-1795	182	11	68	68	NUM
cblr-1795	182	12	-	-	SYM
cblr-1795	182	13	69	69	NUM
cblr-1795	182	14	.	.	PUNCT
cblr-1795	183	1	42	42	NUM
cblr-1795	184	1	i	i	PRON
cblr-1795	184	2	d.	d.	PROPN
cblr-1795	184	3	at	at	ADP
cblr-1795	184	4	69	69	NUM
cblr-1795	184	5	.	.	PUNCT
cblr-1795	184	6	l3cs	l3cs	PUNCT
cblr-1795	184	7	and	and	CCONJ
cblr-1795	184	8	program	program	NOUN
cblr-1795	184	9	-	-	PUNCT
cblr-1795	184	10	rela	rela	PROPN
cblr-1795	184	11	ted	ted	PROPN
cblr-1795	184	12	investmentno	investmentno	PROPN
cblr-1795	184	13	.	.	PUNCT
cblr-1795	185	1	1:2421	1:2421	NUM
cblr-1795	185	2	251	251	NUM
cblr-1795	185	3	foundations	foundation	NOUN
cblr-1795	185	4	can	can	AUX
cblr-1795	185	5	afford	afford	VERB
cblr-1795	185	6	to	to	PART
cblr-1795	185	7	risk	risk	VERB
cblr-1795	185	8	incurring	incur	VERB
cblr-1795	185	9	a	a	DET
cblr-1795	185	10	loss	loss	NOUN
cblr-1795	185	11	on	on	ADP
cblr-1795	185	12	the	the	DET
cblr-1795	185	13	investment	investment	NOUN
cblr-1795	185	14	,	,	PUNCT
cblr-1795	185	15	since	since	SCONJ
cblr-1795	185	16	the	the	DET
cblr-1795	185	17	l3c	l3c	PROPN
cblr-1795	185	18	is	be	AUX
cblr-1795	185	19	furthering	further	VERB
cblr-1795	185	20	a	a	DET
cblr-1795	185	21	charitable	charitable	ADJ
cblr-1795	185	22	purpose	purpose	NOUN
cblr-1795	185	23	the	the	DET
cblr-1795	185	24	foundation	foundation	NOUN
cblr-1795	185	25	wants	want	VERB
cblr-1795	185	26	to	to	PART
cblr-1795	185	27	promote	promote	VERB
cblr-1795	185	28	,	,	PUNCT
cblr-1795	185	29	and	and	CCONJ
cblr-1795	185	30	,	,	PUNCT
cblr-1795	185	31	at	at	ADP
cblr-1795	185	32	worst	bad	ADJ
cblr-1795	185	33	,	,	PUNCT
cblr-1795	185	34	the	the	DET
cblr-1795	185	35	foundation	foundation	NOUN
cblr-1795	185	36	has	have	AUX
cblr-1795	185	37	provided	provide	VERB
cblr-1795	185	38	a	a	DET
cblr-1795	185	39	grant	grant	NOUN
cblr-1795	185	40	to	to	ADP
cblr-1795	185	41	the	the	DET
cblr-1795	185	42	l3c	l3c	NOUN
cblr-1795	185	43	(	(	PUNCT
cblr-1795	185	44	if	if	SCONJ
cblr-1795	185	45	no	no	DET
cblr-1795	185	46	money	money	NOUN
cblr-1795	185	47	is	be	AUX
cblr-1795	185	48	paid	pay	VERB
cblr-1795	185	49	back	back	ADV
cblr-1795	185	50	)	)	PUNCT
cblr-1795	185	51	.	.	PUNCT
cblr-1795	186	1	the	the	DET
cblr-1795	186	2	junior	junior	ADJ
cblr-1795	186	3	tier	tier	NOUN
cblr-1795	186	4	,	,	PUNCT
cblr-1795	186	5	through	through	ADP
cblr-1795	186	6	pri	pri	NOUN
cblr-1795	186	7	capital	capital	NOUN
cblr-1795	186	8	,	,	PUNCT
cblr-1795	186	9	provides	provide	VERB
cblr-1795	186	10	the	the	DET
cblr-1795	186	11	l3c	l3c	NOUN
cblr-1795	186	12	with	with	ADP
cblr-1795	186	13	an	an	DET
cblr-1795	186	14	underlying	underlie	VERB
cblr-1795	186	15	"	"	PUNCT
cblr-1795	186	16	financial	financial	ADJ
cblr-1795	186	17	backbone	backbone	NOUN
cblr-1795	186	18	,	,	PUNCT
cblr-1795	186	19	"	"	PUNCT
cblr-1795	186	20	strengthening	strengthen	VERB
cblr-1795	186	21	its	its	PRON
cblr-1795	186	22	balance	balance	NOUN
cblr-1795	186	23	sheet	sheet	NOUN
cblr-1795	186	24	,	,	PUNCT
cblr-1795	186	25	and	and	CCONJ
cblr-1795	186	26	allowing	allow	VERB
cblr-1795	186	27	it	it	PRON
cblr-1795	186	28	to	to	PART
cblr-1795	186	29	attract	attract	VERB
cblr-1795	186	30	investment	investment	NOUN
cblr-1795	186	31	from	from	ADP
cblr-1795	186	32	for	for	ADP
cblr-1795	186	33	-	-	PUNCT
cblr-1795	186	34	profit	profit	NOUN
cblr-1795	186	35	investors.4	investors.4	NOUN
cblr-1795	186	36	3	3	NUM
cblr-1795	186	37	the	the	DET
cblr-1795	186	38	senior	senior	ADJ
cblr-1795	186	39	tier	tier	NOUN
cblr-1795	186	40	in	in	ADP
cblr-1795	186	41	the	the	DET
cblr-1795	186	42	l3c	l3c	NOUN
cblr-1795	186	43	,	,	PUNCT
cblr-1795	186	44	in	in	ADP
cblr-1795	186	45	contrast	contrast	NOUN
cblr-1795	186	46	,	,	PUNCT
cblr-1795	186	47	is	be	AUX
cblr-1795	186	48	designed	design	VERB
cblr-1795	186	49	for	for	ADP
cblr-1795	186	50	for	for	ADP
cblr-1795	186	51	-	-	PUNCT
cblr-1795	186	52	profit	profit	NOUN
cblr-1795	186	53	investors	investor	NOUN
cblr-1795	186	54	who	who	PRON
cblr-1795	186	55	seek	seek	VERB
cblr-1795	186	56	market	market	NOUN
cblr-1795	186	57	rates	rate	NOUN
cblr-1795	186	58	of	of	ADP
cblr-1795	186	59	return	return	NOUN
cblr-1795	186	60	.	.	PUNCT
cblr-1795	187	1	l3c	l3c	NOUN
cblr-1795	187	2	advocates	advocate	NOUN
cblr-1795	187	3	envision	envision	VERB
cblr-1795	187	4	these	these	PRON
cblr-1795	187	5	as	as	SCONJ
cblr-1795	187	6	institutional	institutional	ADJ
cblr-1795	187	7	investors	investor	NOUN
cblr-1795	187	8	-	-	PUNCT
cblr-1795	187	9	such	such	ADJ
cblr-1795	187	10	as	as	ADP
cblr-1795	187	11	pension	pension	NOUN
cblr-1795	187	12	funds	fund	NOUN
cblr-1795	187	13	,	,	PUNCT
cblr-1795	187	14	insurance	insurance	NOUN
cblr-1795	187	15	companies	company	NOUN
cblr-1795	187	16	,	,	PUNCT
cblr-1795	187	17	or	or	CCONJ
cblr-1795	187	18	endowments	endowment	NOUN
cblr-1795	187	19	-	-	PUNCT
cblr-1795	187	20	and	and	CCONJ
cblr-1795	187	21	the	the	DET
cblr-1795	187	22	presence	presence	NOUN
cblr-1795	187	23	of	of	ADP
cblr-1795	187	24	pri	pri	NOUN
cblr-1795	187	25	capital	capital	NOUN
cblr-1795	187	26	is	be	AUX
cblr-1795	187	27	what	what	PRON
cblr-1795	187	28	allows	allow	VERB
cblr-1795	187	29	the	the	DET
cblr-1795	187	30	l3c	l3c	NOUN
cblr-1795	187	31	to	to	PART
cblr-1795	187	32	offer	offer	VERB
cblr-1795	187	33	these	these	DET
cblr-1795	187	34	higher	high	ADJ
cblr-1795	187	35	rates	rate	NOUN
cblr-1795	187	36	of	of	ADP
cblr-1795	187	37	return	return	NOUN
cblr-1795	187	38	(	(	PUNCT
cblr-1795	187	39	in	in	ADP
cblr-1795	187	40	effect	effect	NOUN
cblr-1795	187	41	,	,	PUNCT
cblr-1795	187	42	the	the	DET
cblr-1795	187	43	pri	pri	NOUN
cblr-1795	187	44	is	be	AUX
cblr-1795	187	45	a	a	DET
cblr-1795	187	46	capital	capital	NOUN
cblr-1795	187	47	subsidy	subsidy	NOUN
cblr-1795	187	48	)	)	PUNCT
cblr-1795	187	49	.	.	PUNCT
cblr-1795	187	50	"	"	PUNCT
cblr-1795	188	1	the	the	DET
cblr-1795	188	2	intermediate	intermediate	ADJ
cblr-1795	188	3	tier	tier	NOUN
cblr-1795	188	4	,	,	PUNCT
cblr-1795	188	5	or	or	CCONJ
cblr-1795	188	6	the	the	DET
cblr-1795	188	7	mezzanine	mezzanine	ADJ
cblr-1795	188	8	tranche	tranche	NOUN
cblr-1795	188	9	,	,	PUNCT
cblr-1795	188	10	is	be	AUX
cblr-1795	188	11	designed	design	VERB
cblr-1795	188	12	to	to	PART
cblr-1795	188	13	attract	attract	VERB
cblr-1795	188	14	investors	investor	NOUN
cblr-1795	188	15	who	who	PRON
cblr-1795	188	16	have	have	VERB
cblr-1795	188	17	a	a	DET
cblr-1795	188	18	social	social	ADJ
cblr-1795	188	19	mission	mission	NOUN
cblr-1795	188	20	,	,	PUNCT
cblr-1795	188	21	and	and	CCONJ
cblr-1795	188	22	who	who	PRON
cblr-1795	188	23	define	define	VERB
cblr-1795	188	24	"	"	PUNCT
cblr-1795	188	25	return	return	NOUN
cblr-1795	188	26	on	on	ADP
cblr-1795	188	27	investment	investment	NOUN
cblr-1795	188	28	"	"	PUNCT
cblr-1795	188	29	more	more	ADV
cblr-1795	188	30	broadly	broadly	ADV
cblr-1795	188	31	to	to	PART
cblr-1795	188	32	include	include	VERB
cblr-1795	188	33	the	the	DET
cblr-1795	188	34	achievement	achievement	NOUN
cblr-1795	188	35	of	of	ADP
cblr-1795	188	36	a	a	DET
cblr-1795	188	37	social	social	ADJ
cblr-1795	188	38	purpose	purpose	NOUN
cblr-1795	188	39	,	,	PUNCT
cblr-1795	188	40	including	include	VERB
cblr-1795	188	41	socially	socially	ADV
cblr-1795	188	42	-	-	PUNCT
cblr-1795	188	43	minded	minded	ADJ
cblr-1795	188	44	investors	investor	NOUN
cblr-1795	188	45	or	or	CCONJ
cblr-1795	188	46	banks	bank	NOUN
cblr-1795	188	47	seeking	seek	VERB
cblr-1795	188	48	to	to	PART
cblr-1795	188	49	fulfill	fulfill	VERB
cblr-1795	188	50	community	community	NOUN
cblr-1795	188	51	reinvestment	reinvestment	NOUN
cblr-1795	188	52	act	act	NOUN
cblr-1795	188	53	obligations.4	obligations.4	PROPN
cblr-1795	188	54	5	5	NUM
cblr-1795	188	55	43	43	NUM
cblr-1795	188	56	bayona	bayona	PROPN
cblr-1795	188	57	&	&	CCONJ
cblr-1795	188	58	milani	milani	PROPN
cblr-1795	188	59	,	,	PUNCT
cblr-1795	188	60	supra	supra	PROPN
cblr-1795	188	61	note	note	PROPN
cblr-1795	188	62	23	23	NUM
cblr-1795	188	63	,	,	PUNCT
cblr-1795	188	64	at	at	ADP
cblr-1795	188	65	69	69	NUM
cblr-1795	188	66	.	.	PUNCT
cblr-1795	188	67	44	44	NUM
cblr-1795	189	1	the	the	DET
cblr-1795	189	2	principle	principle	NOUN
cblr-1795	189	3	of	of	ADP
cblr-1795	189	4	profit	profit	NOUN
cblr-1795	189	5	maximization	maximization	NOUN
cblr-1795	189	6	for	for	ADP
cblr-1795	189	7	shareholders	shareholder	NOUN
cblr-1795	189	8	means	mean	VERB
cblr-1795	189	9	that	that	SCONJ
cblr-1795	189	10	for	for	ADP
cblr-1795	189	11	-	-	PUNCT
cblr-1795	189	12	profit	profit	NOUN
cblr-1795	189	13	investors	investor	NOUN
cblr-1795	189	14	often	often	ADV
cblr-1795	189	15	can	can	AUX
cblr-1795	189	16	not	not	PART
cblr-1795	189	17	invest	invest	VERB
cblr-1795	189	18	if	if	SCONJ
cblr-1795	189	19	the	the	DET
cblr-1795	189	20	rate	rate	NOUN
cblr-1795	189	21	of	of	ADP
cblr-1795	189	22	return	return	NOUN
cblr-1795	189	23	is	be	AUX
cblr-1795	189	24	not	not	PART
cblr-1795	189	25	in	in	ADP
cblr-1795	189	26	line	line	NOUN
cblr-1795	189	27	with	with	ADP
cblr-1795	189	28	market	market	NOUN
cblr-1795	189	29	rates	rate	NOUN
cblr-1795	189	30	.	.	PUNCT
cblr-1795	190	1	see	see	VERB
cblr-1795	190	2	dodge	dodge	PROPN
cblr-1795	190	3	v.	v.	ADP
cblr-1795	190	4	ford	ford	PROPN
cblr-1795	190	5	motor	motor	PROPN
cblr-1795	190	6	co.	co.	PROPN
cblr-1795	190	7	,	,	PUNCT
cblr-1795	190	8	170	170	NUM
cblr-1795	190	9	n.w	n.w	NOUN
cblr-1795	190	10	.	.	PROPN
cblr-1795	190	11	668	668	NUM
cblr-1795	190	12	(	(	PUNCT
cblr-1795	190	13	mich	mich	NOUN
cblr-1795	190	14	.	.	PROPN
cblr-1795	190	15	1919	1919	NUM
cblr-1795	190	16	)	)	PUNCT
cblr-1795	190	17	.	.	PUNCT
cblr-1795	191	1	to	to	PART
cblr-1795	191	2	illustrate	illustrate	VERB
cblr-1795	191	3	.	.	PUNCT
cblr-1795	192	1	..	..	PUNCT
cblr-1795	192	2	use	use	VERB
cblr-1795	192	3	a	a	DET
cblr-1795	192	4	simplified	simplified	ADJ
cblr-1795	192	5	structure	structure	NOUN
cblr-1795	192	6	and	and	CCONJ
cblr-1795	192	7	assume	assume	VERB
cblr-1795	192	8	that	that	SCONJ
cblr-1795	192	9	no	no	DET
cblr-1795	192	10	market	market	NOUN
cblr-1795	192	11	-	-	PUNCT
cblr-1795	192	12	oriented	orient	VERB
cblr-1795	192	13	investor	investor	NOUN
cblr-1795	192	14	will	will	AUX
cblr-1795	192	15	,	,	PUNCT
cblr-1795	192	16	in	in	ADP
cblr-1795	192	17	most	most	ADJ
cblr-1795	192	18	cases	case	NOUN
cblr-1795	192	19	,	,	PUNCT
cblr-1795	192	20	invest	invest	VERB
cblr-1795	192	21	with	with	ADP
cblr-1795	192	22	a	a	DET
cblr-1795	192	23	return	return	NOUN
cblr-1795	192	24	that	that	PRON
cblr-1795	192	25	is	be	AUX
cblr-1795	192	26	projected	project	VERB
cblr-1795	192	27	from	from	ADP
cblr-1795	192	28	zero	zero	NUM
cblr-1795	192	29	to	to	ADP
cblr-1795	192	30	somewhere	somewhere	ADV
cblr-1795	192	31	around	around	ADV
cblr-1795	192	32	5	5	NUM
cblr-1795	192	33	or	or	CCONJ
cblr-1795	192	34	6	6	NUM
cblr-1795	192	35	%	%	NOUN
cblr-1795	192	36	.	.	PUNCT
cblr-1795	193	1	if	if	SCONJ
cblr-1795	193	2	a	a	DET
cblr-1795	193	3	socially	socially	ADV
cblr-1795	193	4	-	-	PUNCT
cblr-1795	193	5	driven	drive	VERB
cblr-1795	193	6	enterprise	enterprise	NOUN
cblr-1795	193	7	will	will	AUX
cblr-1795	193	8	only	only	ADV
cblr-1795	193	9	earn	earn	VERB
cblr-1795	193	10	a	a	DET
cblr-1795	193	11	6	6	NUM
cblr-1795	193	12	%	%	NOUN
cblr-1795	193	13	return	return	NOUN
cblr-1795	193	14	,	,	PUNCT
cblr-1795	193	15	how	how	SCONJ
cblr-1795	193	16	do	do	AUX
cblr-1795	193	17	we	we	PRON
cblr-1795	193	18	get	get	VERB
cblr-1795	193	19	adequate	adequate	ADJ
cblr-1795	193	20	capital	capital	NOUN
cblr-1795	193	21	into	into	ADP
cblr-1795	193	22	the	the	DET
cblr-1795	193	23	enterprise	enterprise	NOUN
cblr-1795	193	24	?	?	PUNCT
cblr-1795	194	1	if	if	SCONJ
cblr-1795	194	2	a	a	DET
cblr-1795	194	3	foundation	foundation	NOUN
cblr-1795	194	4	invests	invest	VERB
cblr-1795	194	5	50	50	NUM
cblr-1795	194	6	%	%	NOUN
cblr-1795	194	7	of	of	ADP
cblr-1795	194	8	the	the	DET
cblr-1795	194	9	capital	capital	NOUN
cblr-1795	194	10	required	require	VERB
cblr-1795	194	11	and	and	CCONJ
cblr-1795	194	12	takes	take	VERB
cblr-1795	194	13	first	first	ADJ
cblr-1795	194	14	risk	risk	NOUN
cblr-1795	194	15	position	position	NOUN
cblr-1795	194	16	,	,	PUNCT
cblr-1795	194	17	but	but	CCONJ
cblr-1795	194	18	only	only	ADV
cblr-1795	194	19	asks	ask	VERB
cblr-1795	194	20	for	for	ADP
cblr-1795	194	21	a	a	DET
cblr-1795	194	22	1	1	NUM
cblr-1795	194	23	%	%	NOUN
cblr-1795	194	24	return	return	NOUN
cblr-1795	194	25	,	,	PUNCT
cblr-1795	194	26	then	then	ADV
cblr-1795	194	27	the	the	DET
cblr-1795	194	28	commercial	commercial	ADJ
cblr-1795	194	29	investors	investor	NOUN
cblr-1795	194	30	can	can	AUX
cblr-1795	194	31	receive	receive	VERB
cblr-1795	194	32	their	their	PRON
cblr-1795	194	33	6	6	NUM
cblr-1795	194	34	%	%	NOUN
cblr-1795	194	35	plus	plus	CCONJ
cblr-1795	194	36	the	the	DET
cblr-1795	194	37	5	5	NUM
cblr-1795	194	38	%	%	NOUN
cblr-1795	194	39	the	the	DET
cblr-1795	194	40	foundation	foundation	NOUN
cblr-1795	194	41	has	have	AUX
cblr-1795	194	42	given	give	VERB
cblr-1795	194	43	up	up	ADP
cblr-1795	194	44	for	for	ADP
cblr-1795	194	45	a	a	DET
cblr-1795	194	46	total	total	ADJ
cblr-1795	194	47	return	return	NOUN
cblr-1795	194	48	of	of	ADP
cblr-1795	194	49	11	11	NUM
cblr-1795	194	50	%	%	NOUN
cblr-1795	194	51	.	.	PUNCT
cblr-1795	195	1	lang	lang	PROPN
cblr-1795	195	2	&	&	CCONJ
cblr-1795	195	3	minnigh	minnigh	PROPN
cblr-1795	195	4	,	,	PUNCT
cblr-1795	195	5	supra	supra	PROPN
cblr-1795	195	6	note	note	PROPN
cblr-1795	195	7	17	17	NUM
cblr-1795	195	8	,	,	PUNCT
cblr-1795	195	9	at	at	ADP
cblr-1795	195	10	18	18	NUM
cblr-1795	195	11	.	.	PUNCT
cblr-1795	195	12	45	45	NUM
cblr-1795	195	13	bayona	bayona	PROPN
cblr-1795	195	14	&	&	CCONJ
cblr-1795	195	15	milani	milani	PROPN
cblr-1795	195	16	,	,	PUNCT
cblr-1795	195	17	supra	supra	PROPN
cblr-1795	195	18	note	note	PROPN
cblr-1795	195	19	23	23	NUM
cblr-1795	195	20	,	,	PUNCT
cblr-1795	195	21	at	at	ADP
cblr-1795	195	22	69	69	NUM
cblr-1795	195	23	.	.	PUNCT
cblr-1795	196	1	the	the	DET
cblr-1795	196	2	community	community	NOUN
cblr-1795	196	3	revinstment	revinstment	ADJ
cblr-1795	196	4	act	act	NOUN
cblr-1795	196	5	is	be	AUX
cblr-1795	196	6	a	a	DET
cblr-1795	196	7	federal	federal	ADJ
cblr-1795	196	8	statute	statute	NOUN
cblr-1795	196	9	that	that	PRON
cblr-1795	196	10	requires	require	VERB
cblr-1795	196	11	banks	bank	NOUN
cblr-1795	196	12	to	to	PART
cblr-1795	196	13	meet	meet	VERB
cblr-1795	196	14	the	the	DET
cblr-1795	196	15	credit	credit	NOUN
cblr-1795	196	16	needs	need	NOUN
cblr-1795	196	17	of	of	ADP
cblr-1795	196	18	all	all	DET
cblr-1795	196	19	community	community	NOUN
cblr-1795	196	20	members	member	NOUN
cblr-1795	196	21	,	,	PUNCT
cblr-1795	196	22	especially	especially	ADV
cblr-1795	196	23	low	low	ADJ
cblr-1795	196	24	-	-	PUNCT
cblr-1795	196	25	income	income	NOUN
cblr-1795	196	26	and	and	CCONJ
cblr-1795	196	27	moderateincome	moderateincome	NOUN
cblr-1795	196	28	residents	resident	NOUN
cblr-1795	196	29	.	.	PUNCT
cblr-1795	197	1	under	under	ADP
cblr-1795	197	2	the	the	DET
cblr-1795	197	3	statute	statute	NOUN
cblr-1795	197	4	,	,	PUNCT
cblr-1795	197	5	banks	bank	NOUN
cblr-1795	197	6	are	be	AUX
cblr-1795	197	7	periodically	periodically	ADV
cblr-1795	197	8	evaluated	evaluate	VERB
cblr-1795	197	9	by	by	ADP
cblr-1795	197	10	the	the	DET
cblr-1795	197	11	office	office	NOUN
cblr-1795	197	12	of	of	ADP
cblr-1795	197	13	the	the	DET
cblr-1795	197	14	comptroller	comptroller	NOUN
cblr-1795	197	15	of	of	ADP
cblr-1795	197	16	current	current	NOUN
cblr-1795	197	17	for	for	ADP
cblr-1795	197	18	compliance	compliance	NOUN
cblr-1795	197	19	with	with	ADP
cblr-1795	197	20	providing	provide	VERB
cblr-1795	197	21	credit	credit	NOUN
cblr-1795	197	22	to	to	ADP
cblr-1795	197	23	these	these	DET
cblr-1795	197	24	residents	resident	NOUN
cblr-1795	197	25	.	.	PUNCT
cblr-1795	198	1	see	see	VERB
cblr-1795	198	2	generally	generally	ADV
cblr-1795	198	3	community	community	NOUN
cblr-1795	198	4	reinvestment	reinvestment	NOUN
cblr-1795	198	5	act	act	NOUN
cblr-1795	198	6	,	,	PUNCT
cblr-1795	198	7	12	12	NUM
cblr-1795	198	8	u.s.c	u.s.c	ADJ
cblr-1795	198	9	.	.	PUNCT
cblr-1795	199	1	§	§	PROPN
cblr-1795	199	2	§	§	PROPN
cblr-1795	199	3	2901	2901	NUM
cblr-1795	199	4	-	-	SYM
cblr-1795	199	5	2908	2908	NUM
cblr-1795	199	6	(	(	PUNCT
cblr-1795	199	7	2012	2012	NUM
cblr-1795	199	8	)	)	PUNCT
cblr-1795	199	9	.	.	PUNCT
cblr-1795	200	1	252	252	NUM
cblr-1795	200	2	col	col	PROPN
cblr-1795	200	3	umbia	umbia	PROPN
cblr-1795	200	4	b	b	PROPN
cblr-1795	200	5	usiness	usiness	PROPN
cblr-1795	200	6	la	la	PROPN
cblr-1795	200	7	w	w	PROPN
cblr-1795	200	8	re	re	PROPN
cblr-1795	200	9	vie	vie	PROPN
cblr-1795	200	10	w	w	PROPN
cblr-1795	201	1	[	[	X
cblr-1795	201	2	vol	vol	NOUN
cblr-1795	201	3	.	.	PUNCT
cblr-1795	201	4	2013	2013	NUM
cblr-1795	201	5	l3cs	l3cs	PUNCT
cblr-1795	201	6	and	and	CCONJ
cblr-1795	201	7	program	program	NOUN
cblr-1795	201	8	-	-	PUNCT
cblr-1795	201	9	rela	rela	PROPN
cblr-1795	201	10	ted	ted	PROPN
cblr-1795	201	11	investment	investment	NOUN
cblr-1795	201	12	it	it	PRON
cblr-1795	201	13	is	be	AUX
cblr-1795	201	14	important	important	ADJ
cblr-1795	201	15	to	to	PART
cblr-1795	201	16	note	note	VERB
cblr-1795	201	17	that	that	SCONJ
cblr-1795	201	18	a	a	DET
cblr-1795	201	19	tiered	tiere	VERB
cblr-1795	201	20	investment	investment	NOUN
cblr-1795	201	21	strategy	strategy	NOUN
cblr-1795	201	22	could	could	AUX
cblr-1795	201	23	be	be	AUX
cblr-1795	201	24	set	set	VERB
cblr-1795	201	25	up	up	ADP
cblr-1795	201	26	using	use	VERB
cblr-1795	201	27	the	the	DET
cblr-1795	201	28	standard	standard	ADJ
cblr-1795	201	29	llc	llc	NOUN
cblr-1795	201	30	structure	structure	NOUN
cblr-1795	201	31	due	due	ADP
cblr-1795	201	32	to	to	ADP
cblr-1795	201	33	the	the	DET
cblr-1795	201	34	llc	llc	NOUN
cblr-1795	201	35	's	's	PART
cblr-1795	201	36	inherent	inherent	ADJ
cblr-1795	201	37	flexibility.46	flexibility.46	NOUN
cblr-1795	201	38	however	however	ADV
cblr-1795	201	39	,	,	PUNCT
cblr-1795	201	40	advocates	advocate	NOUN
cblr-1795	201	41	are	be	AUX
cblr-1795	201	42	especially	especially	ADV
cblr-1795	201	43	hopeful	hopeful	ADJ
cblr-1795	201	44	for	for	ADP
cblr-1795	201	45	the	the	DET
cblr-1795	201	46	success	success	NOUN
cblr-1795	201	47	of	of	ADP
cblr-1795	201	48	the	the	DET
cblr-1795	201	49	l3c	l3c	NOUN
cblr-1795	201	50	form	form	NOUN
cblr-1795	201	51	because	because	SCONJ
cblr-1795	201	52	what	what	PRON
cblr-1795	201	53	is	be	AUX
cblr-1795	201	54	essential	essential	ADJ
cblr-1795	201	55	to	to	ADP
cblr-1795	201	56	this	this	DET
cblr-1795	201	57	tiered	tiere	VERB
cblr-1795	201	58	investment	investment	NOUN
cblr-1795	201	59	system	system	NOUN
cblr-1795	201	60	is	be	AUX
cblr-1795	201	61	the	the	DET
cblr-1795	201	62	ability	ability	NOUN
cblr-1795	201	63	of	of	ADP
cblr-1795	201	64	private	private	ADJ
cblr-1795	201	65	foundations	foundation	NOUN
cblr-1795	201	66	to	to	PART
cblr-1795	201	67	provide	provide	VERB
cblr-1795	201	68	support	support	NOUN
cblr-1795	201	69	in	in	ADP
cblr-1795	201	70	the	the	DET
cblr-1795	201	71	junior	junior	ADJ
cblr-1795	201	72	tier	tier	NOUN
cblr-1795	201	73	in	in	ADP
cblr-1795	201	74	the	the	DET
cblr-1795	201	75	form	form	NOUN
cblr-1795	201	76	of	of	ADP
cblr-1795	201	77	pris.47	pris.47	NOUN
cblr-1795	201	78	indeed	indeed	ADV
cblr-1795	201	79	,	,	PUNCT
cblr-1795	201	80	l3cs	l3cs	PUNCT
cblr-1795	201	81	are	be	AUX
cblr-1795	201	82	expected	expect	VERB
cblr-1795	201	83	to	to	PART
cblr-1795	201	84	encourage	encourage	VERB
cblr-1795	201	85	more	more	ADJ
cblr-1795	201	86	program	program	NOUN
cblr-1795	201	87	-	-	PUNCT
cblr-1795	201	88	related	relate	VERB
cblr-1795	201	89	investment	investment	NOUN
cblr-1795	201	90	.	.	PUNCT
cblr-1795	202	1	d.	d.	PROPN
cblr-1795	202	2	program	program	NOUN
cblr-1795	202	3	-	-	PUNCT
cblr-1795	202	4	related	relate	VERB
cblr-1795	202	5	investments	investment	NOUN
cblr-1795	202	6	as	as	ADP
cblr-1795	202	7	the	the	DET
cblr-1795	202	8	key	key	NOUN
cblr-1795	202	9	to	to	ADP
cblr-1795	202	10	the	the	DET
cblr-1795	202	11	effectiveness	effectiveness	NOUN
cblr-1795	202	12	of	of	ADP
cblr-1795	202	13	l3cs	l3cs	PUNCT
cblr-1795	202	14	section	section	NOUN
cblr-1795	202	15	501(c)(3	501(c)(3	NOUN
cblr-1795	202	16	)	)	PUNCT
cblr-1795	202	17	of	of	ADP
cblr-1795	202	18	the	the	DET
cblr-1795	202	19	internal	internal	PROPN
cblr-1795	202	20	revenue	revenue	NOUN
cblr-1795	202	21	code	code	NOUN
cblr-1795	202	22	provides	provide	VERB
cblr-1795	202	23	an	an	DET
cblr-1795	202	24	exemption	exemption	NOUN
cblr-1795	202	25	from	from	ADP
cblr-1795	202	26	federal	federal	ADJ
cblr-1795	202	27	income	income	NOUN
cblr-1795	202	28	tax	tax	NOUN
cblr-1795	202	29	for	for	ADP
cblr-1795	202	30	entities	entity	NOUN
cblr-1795	202	31	that	that	PRON
cblr-1795	202	32	are	be	AUX
cblr-1795	202	33	:	:	PUNCT
cblr-1795	202	34	(	(	PUNCT
cblr-1795	202	35	1	1	X
cblr-1795	202	36	)	)	PUNCT
cblr-1795	202	37	"	"	PUNCT
cblr-1795	202	38	organized	organize	VERB
cblr-1795	202	39	and	and	CCONJ
cblr-1795	202	40	operated	operate	VERB
cblr-1795	202	41	exclusively	exclusively	ADV
cblr-1795	202	42	for	for	ADP
cblr-1795	202	43	religious	religious	ADJ
cblr-1795	202	44	,	,	PUNCT
cblr-1795	202	45	charitable	charitable	ADJ
cblr-1795	202	46	,	,	PUNCT
cblr-1795	202	47	scientific	scientific	ADJ
cblr-1795	202	48	,	,	PUNCT
cblr-1795	202	49	testing	testing	NOUN
cblr-1795	202	50	for	for	ADP
cblr-1795	202	51	public	public	ADJ
cblr-1795	202	52	safety	safety	NOUN
cblr-1795	202	53	,	,	PUNCT
cblr-1795	202	54	literary	literary	ADJ
cblr-1795	202	55	or	or	CCONJ
cblr-1795	202	56	educational	educational	ADJ
cblr-1795	202	57	purposes	purpose	NOUN
cblr-1795	202	58	;	;	PUNCT
cblr-1795	202	59	"	"	PUNCT
cblr-1795	202	60	and	and	CCONJ
cblr-1795	202	61	(	(	PUNCT
cblr-1795	202	62	2	2	X
cblr-1795	202	63	)	)	PUNCT
cblr-1795	202	64	follow	follow	VERB
cblr-1795	202	65	restrictions	restriction	NOUN
cblr-1795	202	66	regarding	regard	VERB
cblr-1795	202	67	private	private	ADJ
cblr-1795	202	68	inurement	inurement	ADJ
cblr-1795	202	69	,	,	PUNCT
cblr-1795	202	70	private	private	ADJ
cblr-1795	202	71	benefit	benefit	NOUN
cblr-1795	202	72	,	,	PUNCT
cblr-1795	202	73	lobbying	lobbying	NOUN
cblr-1795	202	74	,	,	PUNCT
cblr-1795	202	75	and	and	CCONJ
cblr-1795	202	76	electioneering.48	electioneering.48	NOUN
cblr-1795	202	77	there	there	PRON
cblr-1795	202	78	are	be	VERB
cblr-1795	202	79	two	two	NUM
cblr-1795	202	80	subsets	subset	NOUN
cblr-1795	202	81	of	of	ADP
cblr-1795	202	82	501(c)(3	501(c)(3	NOUN
cblr-1795	202	83	)	)	PUNCT
cblr-1795	202	84	organizations	organization	NOUN
cblr-1795	202	85	:	:	PUNCT
cblr-1795	202	86	public	public	ADJ
cblr-1795	202	87	charities	charity	NOUN
cblr-1795	202	88	and	and	CCONJ
cblr-1795	202	89	private	private	ADJ
cblr-1795	202	90	foundations.4	foundations.4	PROPN
cblr-1795	202	91	9	9	NUM
cblr-1795	202	92	although	although	SCONJ
cblr-1795	202	93	both	both	PRON
cblr-1795	202	94	public	public	ADJ
cblr-1795	202	95	charities	charity	NOUN
cblr-1795	202	96	and	and	CCONJ
cblr-1795	202	97	private	private	ADJ
cblr-1795	202	98	foundations	foundation	NOUN
cblr-1795	202	99	are	be	AUX
cblr-1795	202	100	exempt	exempt	ADJ
cblr-1795	202	101	from	from	ADP
cblr-1795	202	102	federal	federal	ADJ
cblr-1795	202	103	income	income	NOUN
cblr-1795	202	104	tax50	tax50	PROPN
cblr-1795	202	105	and	and	CCONJ
cblr-1795	202	106	may	may	AUX
cblr-1795	202	107	receive	receive	VERB
cblr-1795	202	108	taxdeductible	taxdeductible	ADJ
cblr-1795	202	109	charitable	charitable	ADJ
cblr-1795	202	110	donations	donation	NOUN
cblr-1795	202	111	subject	subject	ADJ
cblr-1795	202	112	to	to	ADP
cblr-1795	202	113	donor	donor	NOUN
cblr-1795	202	114	-	-	PUNCT
cblr-1795	202	115	income	income	NOUN
cblr-1795	202	116	limitations	limitation	NOUN
cblr-1795	202	117	,	,	PUNCT
cblr-1795	202	118	1	1	NUM
cblr-1795	202	119	public	public	ADJ
cblr-1795	202	120	charities	charity	NOUN
cblr-1795	202	121	are	be	AUX
cblr-1795	202	122	not	not	PART
cblr-1795	202	123	subject	subject	ADJ
cblr-1795	202	124	to	to	ADP
cblr-1795	202	125	a	a	DET
cblr-1795	202	126	series	series	NOUN
cblr-1795	202	127	of	of	ADP
cblr-1795	202	128	46	46	NUM
cblr-1795	202	129	one	one	NUM
cblr-1795	202	130	example	example	NOUN
cblr-1795	202	131	is	be	AUX
cblr-1795	202	132	a	a	DET
cblr-1795	202	133	joint	joint	ADJ
cblr-1795	202	134	venture	venture	NOUN
cblr-1795	202	135	between	between	ADP
cblr-1795	202	136	a	a	DET
cblr-1795	202	137	non	non	ADJ
cblr-1795	202	138	-	-	NOUN
cblr-1795	202	139	profit	profit	NOUN
cblr-1795	202	140	and	and	CCONJ
cblr-1795	202	141	a	a	DET
cblr-1795	202	142	for	for	ADP
cblr-1795	202	143	-	-	PUNCT
cblr-1795	202	144	profit	profit	NOUN
cblr-1795	202	145	company	company	NOUN
cblr-1795	202	146	,	,	PUNCT
cblr-1795	202	147	each	each	PRON
cblr-1795	202	148	owning	own	VERB
cblr-1795	202	149	shares	share	NOUN
cblr-1795	202	150	in	in	ADP
cblr-1795	202	151	an	an	DET
cblr-1795	202	152	llc	llc	NOUN
cblr-1795	202	153	with	with	ADP
cblr-1795	202	154	a	a	DET
cblr-1795	202	155	social	social	ADJ
cblr-1795	202	156	mission	mission	NOUN
cblr-1795	202	157	that	that	PRON
cblr-1795	202	158	generates	generate	VERB
cblr-1795	202	159	below	below	ADP
cblr-1795	202	160	-	-	PUNCT
cblr-1795	202	161	market	market	NOUN
cblr-1795	202	162	returns	return	NOUN
cblr-1795	202	163	.	.	PUNCT
cblr-1795	203	1	the	the	DET
cblr-1795	203	2	for	for	ADP
cblr-1795	203	3	-	-	PUNCT
cblr-1795	203	4	profit	profit	NOUN
cblr-1795	203	5	gets	get	VERB
cblr-1795	203	6	market	market	NOUN
cblr-1795	203	7	-	-	PUNCT
cblr-1795	203	8	rate	rate	NOUN
cblr-1795	203	9	returns	return	NOUN
cblr-1795	203	10	,	,	PUNCT
cblr-1795	203	11	while	while	SCONJ
cblr-1795	203	12	the	the	DET
cblr-1795	203	13	non	non	ADJ
cblr-1795	203	14	-	-	NOUN
cblr-1795	203	15	profit	profit	NOUN
cblr-1795	203	16	does	do	VERB
cblr-1795	203	17	not	not	PART
cblr-1795	203	18	,	,	PUNCT
cblr-1795	203	19	but	but	CCONJ
cblr-1795	203	20	the	the	PRON
cblr-1795	203	21	non	non	ADJ
cblr-1795	203	22	-	-	NOUN
cblr-1795	203	23	profit	profit	NOUN
cblr-1795	203	24	has	have	VERB
cblr-1795	203	25	management	management	NOUN
cblr-1795	203	26	oversight	oversight	NOUN
cblr-1795	203	27	to	to	PART
cblr-1795	203	28	ensure	ensure	VERB
cblr-1795	203	29	the	the	DET
cblr-1795	203	30	social	social	ADJ
cblr-1795	203	31	goals	goal	NOUN
cblr-1795	203	32	are	be	AUX
cblr-1795	203	33	met	meet	VERB
cblr-1795	203	34	.	.	PUNCT
cblr-1795	204	1	the	the	DET
cblr-1795	204	2	llc	llc	PROPN
cblr-1795	204	3	agreement	agreement	NOUN
cblr-1795	204	4	would	would	AUX
cblr-1795	204	5	most	most	ADV
cblr-1795	204	6	likely	likely	ADV
cblr-1795	204	7	need	need	VERB
cblr-1795	204	8	to	to	PART
cblr-1795	204	9	limit	limit	VERB
cblr-1795	204	10	its	its	PRON
cblr-1795	204	11	purposes	purpose	NOUN
cblr-1795	204	12	to	to	ADP
cblr-1795	204	13	meeting	meet	VERB
cblr-1795	204	14	certain	certain	ADJ
cblr-1795	204	15	social	social	ADJ
cblr-1795	204	16	goals	goal	NOUN
cblr-1795	204	17	.	.	PUNCT
cblr-1795	205	1	see	see	VERB
cblr-1795	205	2	bishop	bishop	PROPN
cblr-1795	205	3	,	,	PUNCT
cblr-1795	205	4	supra	supra	PROPN
cblr-1795	205	5	note	note	NOUN
cblr-1795	205	6	32	32	NUM
cblr-1795	205	7	,	,	PUNCT
cblr-1795	205	8	at	at	ADP
cblr-1795	205	9	246	246	NUM
cblr-1795	205	10	.	.	PUNCT
cblr-1795	206	1	47	47	NUM
cblr-1795	206	2	some	some	PRON
cblr-1795	206	3	have	have	AUX
cblr-1795	206	4	even	even	ADV
cblr-1795	206	5	argued	argue	VERB
cblr-1795	206	6	that	that	SCONJ
cblr-1795	206	7	securitizing	securitize	VERB
cblr-1795	206	8	pri	pri	NOUN
cblr-1795	206	9	interests	interest	NOUN
cblr-1795	206	10	in	in	ADP
cblr-1795	206	11	l3cs	l3cs	PUNCT
cblr-1795	206	12	could	could	AUX
cblr-1795	206	13	reduce	reduce	VERB
cblr-1795	206	14	the	the	DET
cblr-1795	206	15	cost	cost	NOUN
cblr-1795	206	16	of	of	ADP
cblr-1795	206	17	procuring	procure	VERB
cblr-1795	206	18	ownership	ownership	NOUN
cblr-1795	206	19	shares	share	NOUN
cblr-1795	206	20	,	,	PUNCT
cblr-1795	206	21	allowing	allow	VERB
cblr-1795	206	22	smaller	small	ADJ
cblr-1795	206	23	foundations	foundation	NOUN
cblr-1795	206	24	and	and	CCONJ
cblr-1795	206	25	average	average	ADJ
cblr-1795	206	26	consumers	consumer	NOUN
cblr-1795	206	27	to	to	PART
cblr-1795	206	28	invest	invest	VERB
cblr-1795	206	29	in	in	ADP
cblr-1795	206	30	a	a	DET
cblr-1795	206	31	variety	variety	NOUN
cblr-1795	206	32	of	of	ADP
cblr-1795	206	33	socially	socially	ADV
cblr-1795	206	34	beneficial	beneficial	ADJ
cblr-1795	206	35	enterprises	enterprise	NOUN
cblr-1795	206	36	.	.	PUNCT
cblr-1795	207	1	cody	cody	NOUN
cblr-1795	207	2	vitello	vitello	PROPN
cblr-1795	207	3	,	,	PUNCT
cblr-1795	207	4	consumer	consumer	NOUN
cblr-1795	207	5	news	news	NOUN
cblr-1795	207	6	,	,	PUNCT
cblr-1795	207	7	introducing	introduce	VERB
cblr-1795	207	8	the	the	DET
cblr-1795	207	9	low	low	ADJ
cblr-1795	207	10	-	-	PUNCT
cblr-1795	207	11	profit	profit	NOUN
cblr-1795	207	12	limited	limited	ADJ
cblr-1795	207	13	liability	liability	NOUN
cblr-1795	207	14	company	company	NOUN
cblr-1795	207	15	(	(	PUNCT
cblr-1795	207	16	l3c	l3c	PROPN
cblr-1795	207	17	):	):	PUNCT
cblr-1795	207	18	the	the	DET
cblr-1795	207	19	new	new	ADJ
cblr-1795	207	20	kid	kid	NOUN
cblr-1795	207	21	on	on	ADP
cblr-1795	207	22	the	the	DET
cblr-1795	207	23	block	block	NOUN
cblr-1795	207	24	,	,	PUNCT
cblr-1795	207	25	23	23	NUM
cblr-1795	207	26	loy	loy	PROPN
cblr-1795	207	27	.	.	PUNCT
cblr-1795	208	1	consumer	consumer	PROPN
cblr-1795	208	2	l.	l.	PROPN
cblr-1795	208	3	rev	rev	PROPN
cblr-1795	208	4	.	.	PROPN
cblr-1795	208	5	565	565	NUM
cblr-1795	208	6	,	,	PUNCT
cblr-1795	208	7	572	572	NUM
cblr-1795	208	8	-	-	SYM
cblr-1795	208	9	73	73	NUM
cblr-1795	208	10	(	(	PUNCT
cblr-1795	208	11	2011	2011	NUM
cblr-1795	208	12	)	)	PUNCT
cblr-1795	208	13	.	.	PUNCT
cblr-1795	209	1	48	48	NUM
cblr-1795	209	2	i.r.c	i.r.c	NOUN
cblr-1795	209	3	.	.	PUNCT
cblr-1795	210	1	§	§	PROPN
cblr-1795	210	2	501(c)(3	501(c)(3	NUM
cblr-1795	210	3	)	)	PUNCT
cblr-1795	210	4	(	(	PUNCT
cblr-1795	210	5	2011	2011	NUM
cblr-1795	210	6	)	)	PUNCT
cblr-1795	210	7	.	.	PUNCT
cblr-1795	211	1	49	49	NUM
cblr-1795	211	2	see	see	VERB
cblr-1795	211	3	i	i	PRON
cblr-1795	211	4	d.	d.	PROPN
cblr-1795	211	5	§	§	PROPN
cblr-1795	211	6	509	509	NUM
cblr-1795	211	7	.	.	PUNCT
cblr-1795	211	8	50	50	NUM
cblr-1795	211	9	see	see	VERB
cblr-1795	211	10	i	i	PRON
cblr-1795	211	11	d.	d.	PROPN
cblr-1795	211	12	§	§	PROPN
cblr-1795	211	13	501(a	501(a	PROPN
cblr-1795	211	14	)	)	PUNCT
cblr-1795	211	15	.	.	PUNCT
cblr-1795	212	1	51	51	NUM
cblr-1795	212	2	see	see	VERB
cblr-1795	212	3	i	i	PROPN
cblr-1795	212	4	d.	d.	PROPN
cblr-1795	212	5	§	§	PROPN
cblr-1795	212	6	170(a)-(b	170(a)-(b	NUM
cblr-1795	212	7	)	)	PUNCT
cblr-1795	212	8	.	.	PUNCT
cblr-1795	213	1	no	no	INTJ
cblr-1795	213	2	.	.	PUNCT
cblr-1795	214	1	i:242	i:242	NOUN
cblr-1795	214	2	]	]	X
cblr-1795	214	3	253	253	NUM
cblr-1795	214	4	excise	excise	NOUN
cblr-1795	214	5	taxes	taxis	NOUN
cblr-1795	214	6	applicable	applicable	ADJ
cblr-1795	214	7	to	to	ADP
cblr-1795	214	8	foundations	foundation	NOUN
cblr-1795	214	9	and	and	CCONJ
cblr-1795	214	10	their	their	PRON
cblr-1795	214	11	managers	manager	NOUN
cblr-1795	214	12	regarding	regard	VERB
cblr-1795	214	13	their	their	PRON
cblr-1795	214	14	investments.52	investments.52	NOUN
cblr-1795	214	15	more	more	ADV
cblr-1795	214	16	specifically	specifically	ADV
cblr-1795	214	17	,	,	PUNCT
cblr-1795	214	18	if	if	SCONJ
cblr-1795	214	19	a	a	DET
cblr-1795	214	20	private	private	ADJ
cblr-1795	214	21	foundation	foundation	NOUN
cblr-1795	214	22	makes	make	VERB
cblr-1795	214	23	an	an	DET
cblr-1795	214	24	investment	investment	NOUN
cblr-1795	214	25	in	in	ADP
cblr-1795	214	26	such	such	DET
cblr-1795	214	27	a	a	DET
cblr-1795	214	28	manner	manner	NOUN
cblr-1795	214	29	as	as	ADP
cblr-1795	214	30	to	to	PART
cblr-1795	214	31	jeopardize	jeopardize	VERB
cblr-1795	214	32	the	the	DET
cblr-1795	214	33	carrying	carry	VERB
cblr-1795	214	34	out	out	ADP
cblr-1795	214	35	of	of	ADP
cblr-1795	214	36	any	any	PRON
cblr-1795	214	37	of	of	ADP
cblr-1795	214	38	its	its	PRON
cblr-1795	214	39	exempt	exempt	ADJ
cblr-1795	214	40	purposes	purpose	NOUN
cblr-1795	214	41	,	,	PUNCT
cblr-1795	214	42	the	the	DET
cblr-1795	214	43	foundation	foundation	NOUN
cblr-1795	214	44	may	may	AUX
cblr-1795	214	45	be	be	AUX
cblr-1795	214	46	subject	subject	ADJ
cblr-1795	214	47	to	to	ADP
cblr-1795	214	48	an	an	DET
cblr-1795	214	49	initial	initial	ADJ
cblr-1795	214	50	tax	tax	NOUN
cblr-1795	214	51	equal	equal	ADJ
cblr-1795	214	52	to	to	ADP
cblr-1795	214	53	ten	ten	NUM
cblr-1795	214	54	percent	percent	NOUN
cblr-1795	214	55	of	of	ADP
cblr-1795	214	56	the	the	DET
cblr-1795	214	57	amount	amount	NOUN
cblr-1795	214	58	invested.5	invested.5	PROPN
cblr-1795	214	59	3	3	NUM
cblr-1795	214	60	an	an	DET
cblr-1795	214	61	investment	investment	NOUN
cblr-1795	214	62	is	be	AUX
cblr-1795	214	63	considered	consider	VERB
cblr-1795	214	64	a	a	DET
cblr-1795	214	65	"	"	PUNCT
cblr-1795	214	66	jeopardy	jeopardy	NOUN
cblr-1795	214	67	investment	investment	NOUN
cblr-1795	214	68	"	"	PUNCT
cblr-1795	214	69	if	if	SCONJ
cblr-1795	214	70	it	it	PRON
cblr-1795	214	71	is	be	AUX
cblr-1795	214	72	determined	determine	VERB
cblr-1795	214	73	that	that	SCONJ
cblr-1795	214	74	the	the	DET
cblr-1795	214	75	foundation	foundation	NOUN
cblr-1795	214	76	managers	manager	NOUN
cblr-1795	214	77	"	"	PUNCT
cblr-1795	214	78	failed	fail	VERB
cblr-1795	214	79	to	to	PART
cblr-1795	214	80	exercise	exercise	VERB
cblr-1795	214	81	ordinary	ordinary	ADJ
cblr-1795	214	82	business	business	NOUN
cblr-1795	214	83	care	care	NOUN
cblr-1795	214	84	and	and	CCONJ
cblr-1795	214	85	prudence"under	prudence"und	ADJ
cblr-1795	214	86	the	the	DET
cblr-1795	214	87	facts	fact	NOUN
cblr-1795	214	88	and	and	CCONJ
cblr-1795	214	89	circumstances	circumstance	NOUN
cblr-1795	214	90	at	at	ADP
cblr-1795	214	91	the	the	DET
cblr-1795	214	92	time	time	NOUN
cblr-1795	214	93	of	of	ADP
cblr-1795	214	94	investment	investment	NOUN
cblr-1795	214	95	-	-	PUNCT
cblr-1795	214	96	in	in	ADP
cblr-1795	214	97	providing	provide	VERB
cblr-1795	214	98	for	for	ADP
cblr-1795	214	99	the	the	DET
cblr-1795	214	100	shortand	shortand	NOUN
cblr-1795	214	101	long	long	ADJ
cblr-1795	214	102	-	-	PUNCT
cblr-1795	214	103	term	term	NOUN
cblr-1795	214	104	needs	need	NOUN
cblr-1795	214	105	of	of	ADP
cblr-1795	214	106	the	the	DET
cblr-1795	214	107	foundation	foundation	NOUN
cblr-1795	214	108	,	,	PUNCT
cblr-1795	214	109	considering	consider	VERB
cblr-1795	214	110	expected	expect	VERB
cblr-1795	214	111	return	return	NOUN
cblr-1795	214	112	,	,	PUNCT
cblr-1795	214	113	risk	risk	NOUN
cblr-1795	214	114	,	,	PUNCT
cblr-1795	214	115	and	and	CCONJ
cblr-1795	214	116	the	the	DET
cblr-1795	214	117	need	need	NOUN
cblr-1795	214	118	for	for	ADP
cblr-1795	214	119	diversification.54	diversification.54	PROPN
cblr-1795	214	120	the	the	DET
cblr-1795	214	121	determination	determination	NOUN
cblr-1795	214	122	is	be	AUX
cblr-1795	214	123	made	make	VERB
cblr-1795	214	124	on	on	ADP
cblr-1795	214	125	an	an	DET
cblr-1795	214	126	investment	investment	NOUN
cblr-1795	214	127	-	-	PUNCT
cblr-1795	214	128	by	by	ADP
cblr-1795	214	129	-	-	PUNCT
cblr-1795	214	130	investment	investment	NOUN
cblr-1795	214	131	basis	basis	NOUN
cblr-1795	214	132	.	.	PUNCT
cblr-1795	215	1	5	5	NUM
cblr-1795	215	2	the	the	DET
cblr-1795	215	3	ten	ten	NUM
cblr-1795	215	4	percent	percent	NOUN
cblr-1795	215	5	tax	tax	NOUN
cblr-1795	215	6	is	be	AUX
cblr-1795	215	7	imposed	impose	VERB
cblr-1795	215	8	for	for	ADP
cblr-1795	215	9	every	every	DET
cblr-1795	215	10	taxable	taxable	ADJ
cblr-1795	215	11	year	year	NOUN
cblr-1795	215	12	from	from	ADP
cblr-1795	215	13	when	when	SCONJ
cblr-1795	215	14	the	the	DET
cblr-1795	215	15	investment	investment	NOUN
cblr-1795	215	16	was	be	AUX
cblr-1795	215	17	made	make	VERB
cblr-1795	215	18	until	until	SCONJ
cblr-1795	215	19	the	the	DET
cblr-1795	215	20	tax	tax	NOUN
cblr-1795	215	21	is	be	AUX
cblr-1795	215	22	assessed	assess	VERB
cblr-1795	215	23	or	or	CCONJ
cblr-1795	215	24	the	the	DET
cblr-1795	215	25	investment	investment	NOUN
cblr-1795	215	26	is	be	AUX
cblr-1795	215	27	corrected,5	corrected,5	NOUN
cblr-1795	215	28	6	6	NUM
cblr-1795	215	29	meaning	meaning	NOUN
cblr-1795	215	30	that	that	SCONJ
cblr-1795	215	31	the	the	DET
cblr-1795	215	32	tax	tax	NOUN
cblr-1795	215	33	will	will	AUX
cblr-1795	215	34	often	often	ADV
cblr-1795	215	35	reach	reach	VERB
cblr-1795	215	36	thirty	thirty	NUM
cblr-1795	215	37	percent	percent	NOUN
cblr-1795	215	38	or	or	CCONJ
cblr-1795	215	39	more	more	ADJ
cblr-1795	215	40	while	while	SCONJ
cblr-1795	215	41	it	it	PRON
cblr-1795	215	42	remains	remain	VERB
cblr-1795	215	43	outstanding	outstanding	ADJ
cblr-1795	215	44	.	.	PUNCT
cblr-1795	216	1	additionally	additionally	ADV
cblr-1795	216	2	,	,	PUNCT
cblr-1795	216	3	once	once	SCONJ
cblr-1795	216	4	the	the	DET
cblr-1795	216	5	irs	irs	PROPN
cblr-1795	216	6	has	have	AUX
cblr-1795	216	7	determined	determine	VERB
cblr-1795	216	8	that	that	SCONJ
cblr-1795	216	9	a	a	DET
cblr-1795	216	10	jeopardy	jeopardy	NOUN
cblr-1795	216	11	investment	investment	NOUN
cblr-1795	216	12	has	have	AUX
cblr-1795	216	13	been	be	AUX
cblr-1795	216	14	made	make	VERB
cblr-1795	216	15	,	,	PUNCT
cblr-1795	216	16	a	a	DET
cblr-1795	216	17	private	private	ADJ
cblr-1795	216	18	foundation	foundation	NOUN
cblr-1795	216	19	will	will	AUX
cblr-1795	216	20	incur	incur	VERB
cblr-1795	216	21	an	an	DET
cblr-1795	216	22	additional	additional	ADJ
cblr-1795	216	23	tax	tax	NOUN
cblr-1795	216	24	equal	equal	ADJ
cblr-1795	216	25	to	to	ADP
cblr-1795	216	26	twenty	twenty	NUM
cblr-1795	216	27	-	-	PUNCT
cblr-1795	216	28	five	five	NUM
cblr-1795	216	29	percent	percent	NOUN
cblr-1795	216	30	of	of	ADP
cblr-1795	216	31	the	the	DET
cblr-1795	216	32	jeopardy	jeopardy	NOUN
cblr-1795	216	33	investment	investment	NOUN
cblr-1795	216	34	if	if	SCONJ
cblr-1795	216	35	it	it	PRON
cblr-1795	216	36	is	be	AUX
cblr-1795	216	37	not	not	PART
cblr-1795	216	38	removed	remove	VERB
cblr-1795	216	39	from	from	ADP
cblr-1795	216	40	jeopardy	jeopardy	NOUN
cblr-1795	216	41	(	(	PUNCT
cblr-1795	216	42	i.e.	i.e.	X
cblr-1795	216	43	,	,	PUNCT
cblr-1795	216	44	sold	sell	VERB
cblr-1795	216	45	or	or	CCONJ
cblr-1795	216	46	otherwise	otherwise	ADV
cblr-1795	216	47	disposed	dispose	VERB
cblr-1795	216	48	)	)	PUNCT
cblr-1795	216	49	as	as	SCONJ
cblr-1795	216	50	directed.8	directed.8	PROPN
cblr-1795	216	51	this	this	PRON
cblr-1795	216	52	means	mean	VERB
cblr-1795	216	53	that	that	SCONJ
cblr-1795	216	54	the	the	DET
cblr-1795	216	55	total	total	ADJ
cblr-1795	216	56	aggregate	aggregate	ADJ
cblr-1795	216	57	tax	tax	NOUN
cblr-1795	216	58	can	can	AUX
cblr-1795	216	59	often	often	ADV
cblr-1795	216	60	be	be	AUX
cblr-1795	216	61	in	in	ADP
cblr-1795	216	62	excess	excess	NOUN
cblr-1795	216	63	of	of	ADP
cblr-1795	216	64	fifty	fifty	NUM
cblr-1795	216	65	percent	percent	NOUN
cblr-1795	216	66	of	of	ADP
cblr-1795	216	67	the	the	DET
cblr-1795	216	68	investment.59	investment.59	VERB
cblr-1795	216	69	managers	manager	NOUN
cblr-1795	216	70	of	of	ADP
cblr-1795	216	71	foundations	foundation	NOUN
cblr-1795	216	72	also	also	ADV
cblr-1795	216	73	face	face	VERB
cblr-1795	216	74	penalties	penalty	NOUN
cblr-1795	216	75	.	.	PUNCT
cblr-1795	217	1	initially	initially	ADV
cblr-1795	217	2	,	,	PUNCT
cblr-1795	217	3	there	there	PRON
cblr-1795	217	4	is	be	VERB
cblr-1795	217	5	a	a	DET
cblr-1795	217	6	ten	ten	NUM
cblr-1795	217	7	percent	percent	NOUN
cblr-1795	217	8	tax	tax	NOUN
cblr-1795	217	9	imposed	impose	VERB
cblr-1795	217	10	on	on	ADP
cblr-1795	217	11	any	any	DET
cblr-1795	217	12	foundation	foundation	NOUN
cblr-1795	217	13	manager	manager	NOUN
cblr-1795	217	14	who	who	PRON
cblr-1795	217	15	made	make	VERB
cblr-1795	217	16	the	the	DET
cblr-1795	217	17	investment	investment	NOUN
cblr-1795	217	18	knowing	know	VERB
cblr-1795	217	19	it	it	PRON
cblr-1795	217	20	was	be	AUX
cblr-1795	217	21	a	a	DET
cblr-1795	217	22	jeopardy	jeopardy	NOUN
cblr-1795	217	23	investment	investment	NOUN
cblr-1795	217	24	unless	unless	SCONJ
cblr-1795	217	25	the	the	DET
cblr-1795	217	26	manager	manager	NOUN
cblr-1795	217	27	's	's	PART
cblr-1795	217	28	participation	participation	NOUN
cblr-1795	217	29	was	be	AUX
cblr-1795	217	30	not	not	PART
cblr-1795	217	31	willful	willful	ADJ
cblr-1795	217	32	and	and	CCONJ
cblr-1795	217	33	was	be	AUX
cblr-1795	217	34	due	due	ADJ
cblr-1795	217	35	to	to	ADP
cblr-1795	217	36	reasonable	reasonable	ADJ
cblr-1795	217	37	cause.6	cause.6	NOUN
cblr-1795	217	38	0	0	PUNCT
cblr-1795	217	39	an	an	DET
cblr-1795	217	40	additional	additional	ADJ
cblr-1795	217	41	52	52	NUM
cblr-1795	217	42	see	see	NOUN
cblr-1795	217	43	i.r.c	i.r.c	NOUN
cblr-1795	217	44	.	.	PUNCT
cblr-1795	218	1	§	§	PROPN
cblr-1795	218	2	§	§	PROPN
cblr-1795	218	3	4940	4940	NUM
cblr-1795	218	4	-	-	SYM
cblr-1795	218	5	45	45	NUM
cblr-1795	218	6	(	(	PUNCT
cblr-1795	218	7	2011	2011	NUM
cblr-1795	218	8	)	)	PUNCT
cblr-1795	218	9	.	.	PUNCT
cblr-1795	219	1	53	53	NUM
cblr-1795	219	2	see	see	VERB
cblr-1795	219	3	i	i	PROPN
cblr-1795	219	4	d.	d.	PROPN
cblr-1795	219	5	§	§	PROPN
cblr-1795	219	6	4944(a)(1	4944(a)(1	PROPN
cblr-1795	219	7	)	)	PUNCT
cblr-1795	219	8	.	.	PUNCT
cblr-1795	220	1	54	54	NUM
cblr-1795	220	2	treas	trea	NOUN
cblr-1795	220	3	.	.	PUNCT
cblr-1795	221	1	reg	reg	PROPN
cblr-1795	221	2	.	.	PUNCT
cblr-1795	222	1	§	§	PROPN
cblr-1795	222	2	53.4944	53.4944	NUM
cblr-1795	222	3	-	-	SYM
cblr-1795	222	4	1(a)(2)(i	1(a)(2)(i	NUM
cblr-1795	222	5	)	)	PUNCT
cblr-1795	222	6	(	(	PUNCT
cblr-1795	222	7	2012	2012	NUM
cblr-1795	222	8	)	)	PUNCT
cblr-1795	222	9	.	.	PUNCT
cblr-1795	223	1	55	55	NUM
cblr-1795	224	1	i	i	PRON
cblr-1795	224	2	d.	d.	NOUN
cblr-1795	224	3	56	56	NUM
cblr-1795	224	4	i.r.c	i.r.c	NOUN
cblr-1795	224	5	.	.	PUNCT
cblr-1795	225	1	§	§	PROPN
cblr-1795	225	2	4944(e	4944(e	PROPN
cblr-1795	225	3	)	)	PUNCT
cblr-1795	225	4	(	(	PUNCT
cblr-1795	225	5	2011	2011	NUM
cblr-1795	225	6	)	)	PUNCT
cblr-1795	225	7	.	.	PUNCT
cblr-1795	226	1	57	57	NUM
cblr-1795	226	2	bishop	bishop	NOUN
cblr-1795	226	3	,	,	PUNCT
cblr-1795	226	4	supra	supra	PROPN
cblr-1795	226	5	note	note	NOUN
cblr-1795	226	6	32	32	NUM
cblr-1795	226	7	,	,	PUNCT
cblr-1795	226	8	at	at	ADP
cblr-1795	226	9	256	256	NUM
cblr-1795	226	10	.	.	NOUN
cblr-1795	226	11	58	58	NUM
cblr-1795	226	12	i.r.c	i.r.c	NOUN
cblr-1795	226	13	.	.	PUNCT
cblr-1795	227	1	§	§	PROPN
cblr-1795	227	2	4944(b)(1	4944(b)(1	NUM
cblr-1795	227	3	)	)	PUNCT
cblr-1795	227	4	,	,	PUNCT
cblr-1795	227	5	(	(	PUNCT
cblr-1795	227	6	e	e	NOUN
cblr-1795	227	7	)	)	PUNCT
cblr-1795	227	8	(	(	PUNCT
cblr-1795	227	9	2011	2011	NUM
cblr-1795	227	10	)	)	PUNCT
cblr-1795	227	11	.	.	PUNCT
cblr-1795	228	1	59	59	NUM
cblr-1795	228	2	bishop	bishop	PROPN
cblr-1795	228	3	,	,	PUNCT
cblr-1795	228	4	supra	supra	PROPN
cblr-1795	228	5	note	note	NOUN
cblr-1795	228	6	32	32	NUM
cblr-1795	228	7	,	,	PUNCT
cblr-1795	228	8	at	at	ADP
cblr-1795	228	9	257	257	NUM
cblr-1795	228	10	.	.	PUNCT
cblr-1795	228	11	60	60	NUM
cblr-1795	228	12	i.r.c	i.r.c	NOUN
cblr-1795	228	13	.	.	PUNCT
cblr-1795	229	1	§	§	PROPN
cblr-1795	229	2	4944(a)(2	4944(a)(2	NOUN
cblr-1795	229	3	)	)	PUNCT
cblr-1795	229	4	(	(	PUNCT
cblr-1795	229	5	2011	2011	NUM
cblr-1795	229	6	)	)	PUNCT
cblr-1795	229	7	.	.	PUNCT
cblr-1795	230	1	254	254	NUM
cblr-1795	230	2	col	col	PROPN
cblr-1795	230	3	umbia	umbia	PROPN
cblr-1795	230	4	b	b	PROPN
cblr-1795	230	5	usiness	usiness	PROPN
cblr-1795	230	6	la	la	PROPN
cblr-1795	230	7	w	w	PROPN
cblr-1795	230	8	re	re	PROPN
cblr-1795	230	9	vie	vie	PROPN
cblr-1795	230	10	w	w	PROPN
cblr-1795	231	1	[	[	X
cblr-1795	231	2	vol	vol	NOUN
cblr-1795	231	3	.	.	PUNCT
cblr-1795	232	1	2013	2013	NUM
cblr-1795	232	2	five	five	NUM
cblr-1795	232	3	percent	percent	NOUN
cblr-1795	232	4	tax	tax	NOUN
cblr-1795	232	5	is	be	AUX
cblr-1795	232	6	imposed	impose	VERB
cblr-1795	232	7	on	on	ADP
cblr-1795	232	8	any	any	DET
cblr-1795	232	9	manager	manager	NOUN
cblr-1795	232	10	who	who	PRON
cblr-1795	232	11	does	do	AUX
cblr-1795	232	12	not	not	PART
cblr-1795	232	13	remove	remove	VERB
cblr-1795	232	14	the	the	DET
cblr-1795	232	15	investment	investment	NOUN
cblr-1795	232	16	from	from	ADP
cblr-1795	232	17	jeopardy.61	jeopardy.61	NOUN
cblr-1795	232	18	the	the	DET
cblr-1795	232	19	legislative	legislative	ADJ
cblr-1795	232	20	history	history	NOUN
cblr-1795	232	21	suggests	suggest	VERB
cblr-1795	232	22	congress	congress	PROPN
cblr-1795	232	23	,	,	PUNCT
cblr-1795	232	24	in	in	ADP
cblr-1795	232	25	passing	pass	VERB
cblr-1795	232	26	these	these	DET
cblr-1795	232	27	rules	rule	NOUN
cblr-1795	232	28	,	,	PUNCT
cblr-1795	232	29	was	be	AUX
cblr-1795	232	30	primarily	primarily	ADV
cblr-1795	232	31	concerned	concerned	ADJ
cblr-1795	232	32	with	with	ADP
cblr-1795	232	33	the	the	DET
cblr-1795	232	34	possibility	possibility	NOUN
cblr-1795	232	35	of	of	ADP
cblr-1795	232	36	loss	loss	NOUN
cblr-1795	232	37	on	on	ADP
cblr-1795	232	38	risky	risky	ADJ
cblr-1795	232	39	investments	investment	NOUN
cblr-1795	232	40	.	.	PUNCT
cblr-1795	233	1	62	62	NUM
cblr-1795	233	2	significantly	significantly	ADV
cblr-1795	233	3	,	,	PUNCT
cblr-1795	233	4	jeopardy	jeopardy	NOUN
cblr-1795	233	5	investment	investment	NOUN
cblr-1795	233	6	excise	excise	NOUN
cblr-1795	233	7	taxes	taxis	NOUN
cblr-1795	233	8	will	will	AUX
cblr-1795	233	9	not	not	PART
cblr-1795	233	10	be	be	AUX
cblr-1795	233	11	imposed	impose	VERB
cblr-1795	233	12	where	where	SCONJ
cblr-1795	233	13	the	the	DET
cblr-1795	233	14	investment	investment	NOUN
cblr-1795	233	15	is	be	AUX
cblr-1795	233	16	a	a	DET
cblr-1795	233	17	pri	pri	NOUN
cblr-1795	234	1	.	.	PUNCT
cblr-1795	234	2	pris	pris	PROPN
cblr-1795	234	3	were	be	AUX
cblr-1795	234	4	developed	develop	VERB
cblr-1795	234	5	to	to	PART
cblr-1795	234	6	enable	enable	VERB
cblr-1795	234	7	private	private	ADJ
cblr-1795	234	8	foundations	foundation	NOUN
cblr-1795	234	9	to	to	PART
cblr-1795	234	10	support	support	VERB
cblr-1795	234	11	risky	risky	ADJ
cblr-1795	234	12	forprofit	forprofit	NOUN
cblr-1795	234	13	business	business	NOUN
cblr-1795	234	14	activities	activity	NOUN
cblr-1795	234	15	intended	intend	VERB
cblr-1795	234	16	to	to	PART
cblr-1795	234	17	achieve	achieve	VERB
cblr-1795	234	18	charitable	charitable	ADJ
cblr-1795	234	19	goals.63	goals.63	NOUN
cblr-1795	234	20	pris	pris	PROPN
cblr-1795	234	21	are	be	AUX
cblr-1795	234	22	not	not	PART
cblr-1795	234	23	intended	intend	VERB
cblr-1795	234	24	to	to	PART
cblr-1795	234	25	generate	generate	VERB
cblr-1795	234	26	a	a	DET
cblr-1795	234	27	market	market	NOUN
cblr-1795	234	28	rate	rate	NOUN
cblr-1795	234	29	of	of	ADP
cblr-1795	234	30	return.6	return.6	NOUN
cblr-1795	234	31	4	4	NUM
cblr-1795	234	32	specifically	specifically	ADV
cblr-1795	234	33	,	,	PUNCT
cblr-1795	234	34	a	a	DET
cblr-1795	234	35	private	private	ADJ
cblr-1795	234	36	foundation	foundation	NOUN
cblr-1795	234	37	investment	investment	NOUN
cblr-1795	234	38	is	be	AUX
cblr-1795	234	39	a	a	DET
cblr-1795	234	40	pri	pri	NOUN
cblr-1795	234	41	when	when	SCONJ
cblr-1795	234	42	:	:	PUNCT
cblr-1795	234	43	(	(	PUNCT
cblr-1795	234	44	1	1	X
cblr-1795	234	45	)	)	PUNCT
cblr-1795	234	46	the	the	DET
cblr-1795	234	47	primary	primary	ADJ
cblr-1795	234	48	purpose	purpose	NOUN
cblr-1795	234	49	of	of	ADP
cblr-1795	234	50	the	the	DET
cblr-1795	234	51	investment	investment	NOUN
cblr-1795	234	52	is	be	AUX
cblr-1795	234	53	to	to	PART
cblr-1795	234	54	accomplish	accomplish	VERB
cblr-1795	234	55	one	one	NUM
cblr-1795	234	56	or	or	CCONJ
cblr-1795	234	57	more	more	ADJ
cblr-1795	234	58	of	of	ADP
cblr-1795	234	59	the	the	DET
cblr-1795	234	60	purposes	purpose	NOUN
cblr-1795	234	61	described	describe	VERB
cblr-1795	234	62	in	in	ADP
cblr-1795	234	63	section	section	NOUN
cblr-1795	234	64	170(c)(2)(b);s	170(c)(2)(b);s	NUM
cblr-1795	234	65	(	(	PUNCT
cblr-1795	234	66	2	2	NUM
cblr-1795	234	67	)	)	PUNCT
cblr-1795	234	68	no	no	DET
cblr-1795	234	69	significant	significant	ADJ
cblr-1795	234	70	purpose	purpose	NOUN
cblr-1795	234	71	of	of	ADP
cblr-1795	234	72	the	the	DET
cblr-1795	234	73	investment	investment	NOUN
cblr-1795	234	74	is	be	AUX
cblr-1795	234	75	the	the	DET
cblr-1795	234	76	production	production	NOUN
cblr-1795	234	77	of	of	ADP
cblr-1795	234	78	income	income	NOUN
cblr-1795	234	79	or	or	CCONJ
cblr-1795	234	80	the	the	DET
cblr-1795	234	81	appreciation	appreciation	NOUN
cblr-1795	234	82	of	of	ADP
cblr-1795	234	83	property;66	property;66	NOUN
cblr-1795	234	84	and	and	CCONJ
cblr-1795	234	85	(	(	PUNCT
cblr-1795	234	86	3	3	X
cblr-1795	234	87	)	)	PUNCT
cblr-1795	234	88	no	no	DET
cblr-1795	234	89	purpose	purpose	NOUN
cblr-1795	234	90	of	of	ADP
cblr-1795	234	91	the	the	DET
cblr-1795	234	92	investment	investment	NOUN
cblr-1795	234	93	is	be	AUX
cblr-1795	234	94	to	to	PART
cblr-1795	234	95	engage	engage	VERB
cblr-1795	234	96	in	in	ADP
cblr-1795	234	97	a	a	DET
cblr-1795	234	98	political	political	ADJ
cblr-1795	234	99	campaign	campaign	NOUN
cblr-1795	234	100	or	or	CCONJ
cblr-1795	234	101	influence	influence	NOUN
cblr-1795	234	102	legislation	legislation	NOUN
cblr-1795	234	103	.	.	PUNCT
cblr-1795	235	1	7	7	NUM
cblr-1795	235	2	more	more	ADJ
cblr-1795	235	3	detail	detail	NOUN
cblr-1795	235	4	on	on	ADP
cblr-1795	235	5	these	these	DET
cblr-1795	235	6	specific	specific	ADJ
cblr-1795	235	7	tests	test	NOUN
cblr-1795	235	8	will	will	AUX
cblr-1795	235	9	be	be	AUX
cblr-1795	235	10	outlined	outline	VERB
cblr-1795	235	11	below	below	ADV
cblr-1795	235	12	,	,	PUNCT
cblr-1795	235	13	but	but	CCONJ
cblr-1795	235	14	the	the	DET
cblr-1795	235	15	key	key	ADJ
cblr-1795	235	16	feature	feature	NOUN
cblr-1795	235	17	of	of	ADP
cblr-1795	235	18	the	the	DET
cblr-1795	235	19	l3c	l3c	NOUN
cblr-1795	235	20	is	be	AUX
cblr-1795	235	21	how	how	SCONJ
cblr-1795	235	22	l3c	l3c	NUM
cblr-1795	235	23	statutory	statutory	ADJ
cblr-1795	235	24	requirements	requirement	NOUN
cblr-1795	235	25	mirror	mirror	VERB
cblr-1795	235	26	this	this	DET
cblr-1795	235	27	pri	pri	NOUN
cblr-1795	235	28	language	language	NOUN
cblr-1795	235	29	.	.	PUNCT
cblr-1795	236	1	common	common	ADJ
cblr-1795	236	2	examples	example	NOUN
cblr-1795	236	3	of	of	ADP
cblr-1795	236	4	pris	pris	PROPN
cblr-1795	236	5	include	include	VERB
cblr-1795	236	6	loans	loan	NOUN
cblr-1795	236	7	bearing	bear	VERB
cblr-1795	236	8	interest	interest	NOUN
cblr-1795	236	9	at	at	ADP
cblr-1795	236	10	a	a	DET
cblr-1795	236	11	below	below	ADJ
cblr-1795	236	12	-	-	PUNCT
cblr-1795	236	13	market	market	NOUN
cblr-1795	236	14	rate	rate	NOUN
cblr-1795	236	15	,	,	PUNCT
cblr-1795	236	16	zero	zero	NUM
cblr-1795	236	17	interest	interest	NOUN
cblr-1795	236	18	loans	loan	NOUN
cblr-1795	236	19	(	(	PUNCT
cblr-1795	236	20	i.e.	i.e.	X
cblr-1795	236	21	,	,	PUNCT
cblr-1795	236	22	a	a	DET
cblr-1795	236	23	"	"	PUNCT
cblr-1795	236	24	recoverable	recoverable	ADJ
cblr-1795	236	25	grant	grant	NOUN
cblr-1795	236	26	"	"	PUNCT
cblr-1795	236	27	)	)	PUNCT
cblr-1795	236	28	,	,	PUNCT
cblr-1795	236	29	loan	loan	NOUN
cblr-1795	236	30	guarantees	guarantee	NOUN
cblr-1795	236	31	made	make	VERB
cblr-1795	236	32	by	by	ADP
cblr-1795	236	33	another	another	DET
cblr-1795	236	34	entity	entity	NOUN
cblr-1795	236	35	,	,	PUNCT
cblr-1795	236	36	leases	lease	NOUN
cblr-1795	236	37	and	and	CCONJ
cblr-1795	236	38	property	property	NOUN
cblr-1795	236	39	conveyances	conveyance	NOUN
cblr-1795	236	40	,	,	PUNCT
cblr-1795	236	41	and	and	CCONJ
cblr-1795	236	42	direct	direct	VERB
cblr-1795	236	43	61	61	NUM
cblr-1795	236	44	i.r.c	i.r.c	NOUN
cblr-1795	236	45	.	.	PUNCT
cblr-1795	237	1	§	§	PROPN
cblr-1795	237	2	4944(b)(2	4944(b)(2	NOUN
cblr-1795	237	3	)	)	PUNCT
cblr-1795	237	4	(	(	PUNCT
cblr-1795	237	5	2011	2011	NUM
cblr-1795	237	6	)	)	PUNCT
cblr-1795	237	7	.	.	PUNCT
cblr-1795	238	1	62	62	NUM
cblr-1795	238	2	bishop	bishop	NOUN
cblr-1795	238	3	,	,	PUNCT
cblr-1795	238	4	supra	supra	PROPN
cblr-1795	238	5	note	note	NOUN
cblr-1795	238	6	32	32	NUM
cblr-1795	238	7	,	,	PUNCT
cblr-1795	238	8	at	at	ADP
cblr-1795	238	9	255	255	NUM
cblr-1795	238	10	;	;	PUNCT
cblr-1795	238	11	see	see	VERB
cblr-1795	238	12	also	also	ADV
cblr-1795	238	13	h.r	h.r	PROPN
cblr-1795	238	14	.	.	PROPN
cblr-1795	238	15	rep	rep	PROPN
cblr-1795	238	16	.	.	PROPN
cblr-1795	239	1	no	no	INTJ
cblr-1795	239	2	.	.	NOUN
cblr-1795	240	1	91	91	NUM
cblr-1795	240	2	-	-	SYM
cblr-1795	240	3	413	413	NUM
cblr-1795	240	4	,	,	PUNCT
cblr-1795	240	5	at	at	ADP
cblr-1795	240	6	31	31	NUM
cblr-1795	240	7	(	(	PUNCT
cblr-1795	240	8	1969	1969	NUM
cblr-1795	240	9	)	)	PUNCT
cblr-1795	240	10	;	;	PUNCT
cblr-1795	240	11	s.	s.	PROPN
cblr-1795	240	12	rep	rep	PROPN
cblr-1795	240	13	.	.	PROPN
cblr-1795	241	1	no	no	INTJ
cblr-1795	241	2	.	.	NOUN
cblr-1795	242	1	91	91	NUM
cblr-1795	242	2	-	-	SYM
cblr-1795	242	3	552	552	NUM
cblr-1795	242	4	,	,	PUNCT
cblr-1795	242	5	at	at	ADP
cblr-1795	242	6	45	45	NUM
cblr-1795	242	7	(	(	PUNCT
cblr-1795	242	8	1969	1969	NUM
cblr-1795	242	9	)	)	PUNCT
cblr-1795	242	10	.	.	PUNCT
cblr-1795	243	1	63	63	NUM
cblr-1795	243	2	rebecca	rebecca	PROPN
cblr-1795	243	3	h.	h.	PROPN
cblr-1795	243	4	dent	dent	PROPN
cblr-1795	243	5	,	,	PUNCT
cblr-1795	243	6	pri	pri	NOUN
cblr-1795	243	7	,	,	PUNCT
cblr-1795	243	8	mri	mri	NOUN
cblr-1795	243	9	,	,	PUNCT
cblr-1795	243	10	sri	sri	PROPN
cblr-1795	243	11	,	,	PUNCT
cblr-1795	243	12	l3c	l3c	NOUN
cblr-1795	243	13	-	-	PUNCT
cblr-1795	243	14	a	a	DET
cblr-1795	243	15	short	short	ADJ
cblr-1795	243	16	review	review	NOUN
cblr-1795	243	17	for	for	ADP
cblr-1795	243	18	private	private	ADJ
cblr-1795	243	19	foundation	foundation	NOUN
cblr-1795	243	20	counsel	counsel	NOUN
cblr-1795	243	21	,	,	PUNCT
cblr-1795	243	22	19	19	NUM
cblr-1795	243	23	ohio	ohio	PROPN
cblr-1795	243	24	prob	prob	PROPN
cblr-1795	243	25	.	.	PUNCT
cblr-1795	244	1	l.j	l.j	PROPN
cblr-1795	244	2	.	.	PROPN
cblr-1795	244	3	137	137	NUM
cblr-1795	244	4	,	,	PUNCT
cblr-1795	244	5	138	138	NUM
cblr-1795	244	6	(	(	PUNCT
cblr-1795	244	7	2009	2009	NUM
cblr-1795	244	8	)	)	PUNCT
cblr-1795	244	9	.	.	PUNCT
cblr-1795	245	1	64	64	NUM
cblr-1795	246	1	i	i	PRON
cblr-1795	246	2	d.	d.	PROPN
cblr-1795	246	3	however	however	ADV
cblr-1795	246	4	,	,	PUNCT
cblr-1795	246	5	the	the	DET
cblr-1795	246	6	fact	fact	NOUN
cblr-1795	246	7	that	that	SCONJ
cblr-1795	246	8	the	the	DET
cblr-1795	246	9	pri	pri	NOUN
cblr-1795	246	10	eventually	eventually	ADV
cblr-1795	246	11	earns	earn	VERB
cblr-1795	246	12	a	a	DET
cblr-1795	246	13	good	good	ADJ
cblr-1795	246	14	return	return	NOUN
cblr-1795	246	15	is	be	AUX
cblr-1795	246	16	not	not	PART
cblr-1795	246	17	determinative	determinative	ADJ
cblr-1795	246	18	of	of	ADP
cblr-1795	246	19	whether	whether	SCONJ
cblr-1795	246	20	the	the	DET
cblr-1795	246	21	investment	investment	NOUN
cblr-1795	246	22	is	be	AUX
cblr-1795	246	23	a	a	DET
cblr-1795	246	24	pri	pri	NOUN
cblr-1795	246	25	.	.	PUNCT
cblr-1795	247	1	treas	treas	PROPN
cblr-1795	247	2	.	.	PUNCT
cblr-1795	248	1	reg	reg	PROPN
cblr-1795	248	2	.	.	PUNCT
cblr-1795	249	1	§	§	PROPN
cblr-1795	249	2	53.4944	53.4944	NUM
cblr-1795	249	3	-	-	SYM
cblr-1795	249	4	3(a)(2)(iii	3(a)(2)(iii	NUM
cblr-1795	249	5	)	)	PUNCT
cblr-1795	249	6	(	(	PUNCT
cblr-1795	249	7	2012	2012	NUM
cblr-1795	249	8	)	)	PUNCT
cblr-1795	249	9	.	.	PUNCT
cblr-1795	250	1	65	65	NUM
cblr-1795	250	2	i.r.c	i.r.c	NOUN
cblr-1795	250	3	.	.	PUNCT
cblr-1795	251	1	§	§	PROPN
cblr-1795	251	2	4944(c	4944(c	PROPN
cblr-1795	251	3	)	)	PUNCT
cblr-1795	251	4	(	(	PUNCT
cblr-1795	251	5	2011	2011	NUM
cblr-1795	251	6	)	)	PUNCT
cblr-1795	251	7	;	;	PUNCT
cblr-1795	252	1	treas	treas	PROPN
cblr-1795	252	2	.	.	PUNCT
cblr-1795	253	1	reg	reg	PROPN
cblr-1795	253	2	.	.	PUNCT
cblr-1795	254	1	§	§	PROPN
cblr-1795	254	2	53.4944	53.4944	NUM
cblr-1795	254	3	-	-	SYM
cblr-1795	254	4	3(a)(1)(i	3(a)(1)(i	NUM
cblr-1795	254	5	)	)	PUNCT
cblr-1795	254	6	(	(	PUNCT
cblr-1795	254	7	2012	2012	NUM
cblr-1795	254	8	)	)	PUNCT
cblr-1795	254	9	.	.	PUNCT
cblr-1795	255	1	the	the	DET
cblr-1795	255	2	test	test	NOUN
cblr-1795	255	3	is	be	AUX
cblr-1795	255	4	satisfied	satisfied	ADJ
cblr-1795	255	5	if	if	SCONJ
cblr-1795	255	6	the	the	DET
cblr-1795	255	7	investment	investment	NOUN
cblr-1795	255	8	furthers	further	VERB
cblr-1795	255	9	the	the	DET
cblr-1795	255	10	private	private	ADJ
cblr-1795	255	11	foundation	foundation	NOUN
cblr-1795	255	12	's	's	PART
cblr-1795	255	13	charitable	charitable	ADJ
cblr-1795	255	14	purpose	purpose	NOUN
cblr-1795	255	15	and	and	CCONJ
cblr-1795	255	16	,	,	PUNCT
cblr-1795	255	17	but	but	CCONJ
cblr-1795	255	18	for	for	ADP
cblr-1795	255	19	that	that	DET
cblr-1795	255	20	fact	fact	NOUN
cblr-1795	255	21	,	,	PUNCT
cblr-1795	255	22	the	the	DET
cblr-1795	255	23	investment	investment	NOUN
cblr-1795	255	24	would	would	AUX
cblr-1795	255	25	not	not	PART
cblr-1795	255	26	have	have	AUX
cblr-1795	255	27	been	be	AUX
cblr-1795	255	28	made	make	VERB
cblr-1795	255	29	.	.	PUNCT
cblr-1795	256	1	treas	treas	PROPN
cblr-1795	256	2	.	.	PUNCT
cblr-1795	257	1	reg	reg	PROPN
cblr-1795	257	2	.	.	PUNCT
cblr-1795	258	1	§	§	PROPN
cblr-1795	258	2	53.4944	53.4944	NUM
cblr-1795	258	3	-	-	SYM
cblr-1795	258	4	3(a)(2)(i	3(a)(2)(i	NUM
cblr-1795	258	5	)	)	PUNCT
cblr-1795	258	6	(	(	PUNCT
cblr-1795	258	7	2012	2012	NUM
cblr-1795	258	8	)	)	PUNCT
cblr-1795	258	9	.	.	PUNCT
cblr-1795	259	1	66	66	NUM
cblr-1795	259	2	i.r.c	i.r.c	NOUN
cblr-1795	259	3	.	.	PUNCT
cblr-1795	260	1	§	§	PROPN
cblr-1795	260	2	4944(c	4944(c	PROPN
cblr-1795	260	3	)	)	PUNCT
cblr-1795	260	4	(	(	PUNCT
cblr-1795	260	5	2011	2011	NUM
cblr-1795	260	6	)	)	PUNCT
cblr-1795	260	7	;	;	PUNCT
cblr-1795	261	1	treas	treas	PROPN
cblr-1795	261	2	.	.	PUNCT
cblr-1795	262	1	reg	reg	PROPN
cblr-1795	262	2	.	.	PUNCT
cblr-1795	263	1	§	§	PROPN
cblr-1795	263	2	53.4944	53.4944	NUM
cblr-1795	263	3	-	-	SYM
cblr-1795	263	4	3(a)(1)(ii	3(a)(1)(ii	NUM
cblr-1795	263	5	)	)	PUNCT
cblr-1795	263	6	(	(	PUNCT
cblr-1795	263	7	2012	2012	NUM
cblr-1795	263	8	)	)	PUNCT
cblr-1795	263	9	.	.	PUNCT
cblr-1795	264	1	67	67	NUM
cblr-1795	264	2	treas	trea	NOUN
cblr-1795	264	3	.	.	PUNCT
cblr-1795	265	1	reg	reg	PROPN
cblr-1795	265	2	.	.	PUNCT
cblr-1795	266	1	§	§	PROPN
cblr-1795	266	2	53.4944	53.4944	NUM
cblr-1795	266	3	-	-	SYM
cblr-1795	266	4	3(a)(1)(iii	3(a)(1)(iii	NUM
cblr-1795	266	5	)	)	PUNCT
cblr-1795	266	6	(	(	PUNCT
cblr-1795	266	7	2012	2012	NUM
cblr-1795	266	8	)	)	PUNCT
cblr-1795	266	9	.	.	PUNCT
cblr-1795	267	1	no	no	INTJ
cblr-1795	267	2	.	.	PUNCT
cblr-1795	268	1	1:242	1:242	NUM
cblr-1795	268	2	]	]	PUNCT
cblr-1795	268	3	l3cs	l3cs	PUNCT
cblr-1795	268	4	and	and	CCONJ
cblr-1795	268	5	program	program	NOUN
cblr-1795	268	6	-	-	PUNCT
cblr-1795	268	7	related	relate	VERB
cblr-1795	268	8	investment	investment	NOUN
cblr-1795	268	9	255	255	NUM
cblr-1795	268	10	investments	investment	NOUN
cblr-1795	268	11	carrying	carry	VERB
cblr-1795	268	12	subordinated	subordinate	VERB
cblr-1795	268	13	return	return	NOUN
cblr-1795	268	14	for	for	ADP
cblr-1795	268	15	a	a	DET
cblr-1795	268	16	long	long	ADJ
cblr-1795	268	17	period	period	NOUN
cblr-1795	268	18	of	of	ADP
cblr-1795	268	19	time	time	NOUN
cblr-1795	268	20	before	before	ADP
cblr-1795	268	21	any	any	DET
cblr-1795	268	22	return	return	NOUN
cblr-1795	268	23	is	be	AUX
cblr-1795	268	24	due.6	due.6	PROPN
cblr-1795	268	25	8	8	NUM
cblr-1795	268	26	additionally	additionally	ADV
cblr-1795	268	27	,	,	PUNCT
cblr-1795	268	28	a	a	DET
cblr-1795	268	29	pri	pri	NOUN
cblr-1795	268	30	has	have	VERB
cblr-1795	268	31	the	the	DET
cblr-1795	268	32	additional	additional	ADJ
cblr-1795	268	33	benefit	benefit	NOUN
cblr-1795	268	34	of	of	ADP
cblr-1795	268	35	counting	count	VERB
cblr-1795	268	36	toward	toward	ADP
cblr-1795	268	37	satisfying	satisfy	VERB
cblr-1795	268	38	the	the	DET
cblr-1795	268	39	minimum	minimum	ADJ
cblr-1795	268	40	distribution	distribution	NOUN
cblr-1795	268	41	requirement	requirement	NOUN
cblr-1795	268	42	of	of	ADP
cblr-1795	268	43	private	private	ADJ
cblr-1795	268	44	foundations	foundation	NOUN
cblr-1795	268	45	.	.	PUNCT
cblr-1795	269	1	non	non	ADJ
cblr-1795	269	2	-	-	ADJ
cblr-1795	269	3	operating	operate	VERB
cblr-1795	269	4	private	private	ADJ
cblr-1795	269	5	foundations	foundation	NOUN
cblr-1795	269	6	(	(	PUNCT
cblr-1795	269	7	i.e.	i.e.	X
cblr-1795	269	8	,	,	PUNCT
cblr-1795	269	9	foundations	foundation	NOUN
cblr-1795	269	10	that	that	PRON
cblr-1795	269	11	do	do	AUX
cblr-1795	269	12	not	not	PART
cblr-1795	269	13	engage	engage	VERB
cblr-1795	269	14	in	in	ADP
cblr-1795	269	15	their	their	PRON
cblr-1795	269	16	own	own	ADJ
cblr-1795	269	17	programs	program	NOUN
cblr-1795	269	18	in	in	ADP
cblr-1795	269	19	addition	addition	NOUN
cblr-1795	269	20	to	to	ADP
cblr-1795	269	21	making	make	VERB
cblr-1795	269	22	distributions	distribution	NOUN
cblr-1795	269	23	)	)	PUNCT
cblr-1795	269	24	"	"	PUNCT
cblr-1795	269	25	must	must	AUX
cblr-1795	269	26	make	make	VERB
cblr-1795	269	27	distributions	distribution	NOUN
cblr-1795	269	28	of	of	ADP
cblr-1795	269	29	at	at	ADV
cblr-1795	269	30	least	least	ADV
cblr-1795	269	31	five	five	NUM
cblr-1795	269	32	percent	percent	NOUN
cblr-1795	269	33	of	of	ADP
cblr-1795	269	34	their	their	PRON
cblr-1795	269	35	excess	excess	ADJ
cblr-1795	269	36	investment	investment	NOUN
cblr-1795	269	37	assets	asset	NOUN
cblr-1795	269	38	for	for	ADP
cblr-1795	269	39	charitable	charitable	ADJ
cblr-1795	269	40	purposes	purpose	NOUN
cblr-1795	269	41	each	each	DET
cblr-1795	269	42	year	year	NOUN
cblr-1795	269	43	(	(	PUNCT
cblr-1795	269	44	these	these	DET
cblr-1795	269	45	distributions	distribution	NOUN
cblr-1795	269	46	are	be	AUX
cblr-1795	269	47	called	call	VERB
cblr-1795	269	48	"	"	PUNCT
cblr-1795	269	49	qualifying	qualify	VERB
cblr-1795	269	50	distributions").7	distributions").7	PROPN
cblr-1795	269	51	0	0	NUM
cblr-1795	269	52	usually	usually	ADV
cblr-1795	269	53	,	,	PUNCT
cblr-1795	269	54	this	this	PRON
cblr-1795	269	55	is	be	AUX
cblr-1795	269	56	done	do	VERB
cblr-1795	269	57	in	in	ADP
cblr-1795	269	58	the	the	DET
cblr-1795	269	59	form	form	NOUN
cblr-1795	269	60	of	of	ADP
cblr-1795	269	61	grants	grant	NOUN
cblr-1795	269	62	to	to	ADP
cblr-1795	269	63	public	public	ADJ
cblr-1795	269	64	charities	charity	NOUN
cblr-1795	269	65	,	,	PUNCT
cblr-1795	269	66	but	but	CCONJ
cblr-1795	269	67	a	a	DET
cblr-1795	269	68	foundation	foundation	NOUN
cblr-1795	269	69	can	can	AUX
cblr-1795	269	70	also	also	ADV
cblr-1795	269	71	make	make	VERB
cblr-1795	269	72	a	a	DET
cblr-1795	269	73	pri	pri	NOUN
cblr-1795	269	74	to	to	ADP
cblr-1795	269	75	a	a	DET
cblr-1795	269	76	for	for	ADP
cblr-1795	269	77	-	-	PUNCT
cblr-1795	269	78	profit	profit	NOUN
cblr-1795	269	79	entity	entity	NOUN
cblr-1795	269	80	if	if	SCONJ
cblr-1795	269	81	certain	certain	ADJ
cblr-1795	269	82	requirements	requirement	NOUN
cblr-1795	269	83	are	be	AUX
cblr-1795	269	84	met.7	met.7	NUM
cblr-1795	269	85	'	'	PART
cblr-1795	269	86	a	a	DET
cblr-1795	269	87	pri	pri	NOUN
cblr-1795	269	88	counts	count	NOUN
cblr-1795	269	89	as	as	ADP
cblr-1795	269	90	a	a	DET
cblr-1795	269	91	qualifying	qualifying	NOUN
cblr-1795	269	92	distribution	distribution	NOUN
cblr-1795	269	93	if	if	SCONJ
cblr-1795	269	94	the	the	DET
cblr-1795	269	95	private	private	ADJ
cblr-1795	269	96	foundation	foundation	NOUN
cblr-1795	269	97	exercises	exercise	VERB
cblr-1795	269	98	"	"	PUNCT
cblr-1795	269	99	expenditure	expenditure	NOUN
cblr-1795	269	100	responsibility	responsibility	NOUN
cblr-1795	269	101	"	"	PUNCT
cblr-1795	269	102	for	for	ADP
cblr-1795	269	103	the	the	DET
cblr-1795	269	104	investment.72	investment.72	NOUN
cblr-1795	269	105	of	of	ADP
cblr-1795	269	106	course	course	NOUN
cblr-1795	269	107	,	,	PUNCT
cblr-1795	269	108	a	a	DET
cblr-1795	269	109	pri	pri	NOUN
cblr-1795	269	110	does	do	AUX
cblr-1795	269	111	not	not	PART
cblr-1795	269	112	have	have	VERB
cblr-1795	269	113	to	to	PART
cblr-1795	269	114	count	count	VERB
cblr-1795	269	115	toward	toward	ADP
cblr-1795	269	116	the	the	DET
cblr-1795	269	117	qualifying	qualifying	NOUN
cblr-1795	269	118	distribution	distribution	NOUN
cblr-1795	269	119	to	to	PART
cblr-1795	269	120	be	be	AUX
cblr-1795	269	121	made	make	VERB
cblr-1795	269	122	,	,	PUNCT
cblr-1795	269	123	if	if	SCONJ
cblr-1795	269	124	the	the	DET
cblr-1795	269	125	foundation	foundation	NOUN
cblr-1795	269	126	can	can	AUX
cblr-1795	269	127	satisfy	satisfy	VERB
cblr-1795	269	128	the	the	DET
cblr-1795	269	129	minimum	minimum	ADJ
cblr-1795	269	130	distribution	distribution	NOUN
cblr-1795	269	131	requirement	requirement	NOUN
cblr-1795	269	132	through	through	ADP
cblr-1795	269	133	other	other	ADJ
cblr-1795	269	134	grants	grant	NOUN
cblr-1795	269	135	.	.	PUNCT
cblr-1795	270	1	however	however	ADV
cblr-1795	270	2	,	,	PUNCT
cblr-1795	270	3	if	if	SCONJ
cblr-1795	270	4	the	the	DET
cblr-1795	270	5	pri	pri	NOUN
cblr-1795	270	6	is	be	AUX
cblr-1795	270	7	not	not	PART
cblr-1795	270	8	made	make	VERB
cblr-1795	270	9	with	with	ADP
cblr-1795	270	10	"	"	PUNCT
cblr-1795	270	11	expenditure	expenditure	NOUN
cblr-1795	270	12	responsibility	responsibility	NOUN
cblr-1795	270	13	,	,	PUNCT
cblr-1795	270	14	"	"	PUNCT
cblr-1795	270	15	such	such	ADJ
cblr-1795	270	16	that	that	SCONJ
cblr-1795	270	17	it	it	PRON
cblr-1795	270	18	counts	count	VERB
cblr-1795	270	19	toward	toward	ADP
cblr-1795	270	20	the	the	DET
cblr-1795	270	21	qualifying	qualifying	NOUN
cblr-1795	270	22	distribution	distribution	NOUN
cblr-1795	270	23	,	,	PUNCT
cblr-1795	270	24	the	the	DET
cblr-1795	270	25	pri	pri	NOUN
cblr-1795	270	26	is	be	AUX
cblr-1795	270	27	then	then	ADV
cblr-1795	270	28	considered	consider	VERB
cblr-1795	270	29	a	a	DET
cblr-1795	270	30	"	"	PUNCT
cblr-1795	270	31	taxable	taxable	ADJ
cblr-1795	270	32	expenditure	expenditure	NOUN
cblr-1795	270	33	"	"	PUNCT
cblr-1795	270	34	that	that	PRON
cblr-1795	270	35	is	be	AUX
cblr-1795	270	36	subject	subject	ADJ
cblr-1795	270	37	to	to	ADP
cblr-1795	270	38	a	a	DET
cblr-1795	270	39	severe	severe	ADJ
cblr-1795	270	40	excise	excise	NOUN
cblr-1795	270	41	tax.73	tax.73	NOUN
cblr-1795	270	42	the	the	DET
cblr-1795	270	43	result	result	NOUN
cblr-1795	270	44	is	be	AUX
cblr-1795	270	45	that	that	SCONJ
cblr-1795	270	46	expenditure	expenditure	NOUN
cblr-1795	270	47	responsibility	responsibility	NOUN
cblr-1795	270	48	is	be	AUX
cblr-1795	270	49	generally	generally	ADV
cblr-1795	270	50	required	require	VERB
cblr-1795	270	51	for	for	ADP
cblr-1795	270	52	any	any	DET
cblr-1795	270	53	foundation	foundation	NOUN
cblr-1795	270	54	making	make	VERB
cblr-1795	270	55	a	a	DET
cblr-1795	270	56	pri	pri	NOUN
cblr-1795	270	57	.	.	NOUN
cblr-1795	270	58	expenditure	expenditure	NOUN
cblr-1795	270	59	responsibility	responsibility	NOUN
cblr-1795	270	60	,	,	PUNCT
cblr-1795	270	61	outlined	outline	VERB
cblr-1795	270	62	in	in	ADP
cblr-1795	270	63	greater	great	ADJ
cblr-1795	270	64	detail	detail	NOUN
cblr-1795	270	65	below	below	ADV
cblr-1795	270	66	,	,	PUNCT
cblr-1795	270	67	requires	require	VERB
cblr-1795	270	68	that	that	SCONJ
cblr-1795	270	69	the	the	DET
cblr-1795	270	70	foundation	foundation	NOUN
cblr-1795	270	71	"	"	PUNCT
cblr-1795	270	72	exert	exert	VERB
cblr-1795	270	73	all	all	DET
cblr-1795	270	74	reasonable	reasonable	ADJ
cblr-1795	270	75	efforts	effort	NOUN
cblr-1795	270	76	and	and	CCONJ
cblr-1795	270	77	to	to	PART
cblr-1795	270	78	establish	establish	VERB
cblr-1795	270	79	adequate	adequate	ADJ
cblr-1795	270	80	procedures	procedure	NOUN
cblr-1795	270	81	"	"	PUNCT
cblr-1795	270	82	to	to	PART
cblr-1795	270	83	:	:	PUNCT
cblr-1795	270	84	(	(	PUNCT
cblr-1795	270	85	1	1	X
cblr-1795	270	86	)	)	PUNCT
cblr-1795	270	87	ensure	ensure	VERB
cblr-1795	270	88	the	the	DET
cblr-1795	270	89	pri	pri	NOUN
cblr-1795	270	90	is	be	AUX
cblr-1795	270	91	68	68	NUM
cblr-1795	270	92	see	see	VERB
cblr-1795	270	93	benjamin	benjamin	PROPN
cblr-1795	270	94	n.	n.	PROPN
cblr-1795	270	95	feit	feit	PROPN
cblr-1795	270	96	,	,	PUNCT
cblr-1795	270	97	what	what	PRON
cblr-1795	270	98	irs	irs	PROPN
cblr-1795	270	99	private	private	ADJ
cblr-1795	270	100	letter	letter	NOUN
cblr-1795	270	101	rulings	ruling	NOUN
cblr-1795	270	102	reveal	reveal	VERB
cblr-1795	270	103	about	about	ADP
cblr-1795	270	104	program	program	NOUN
cblr-1795	270	105	-	-	PUNCT
cblr-1795	270	106	related	relate	VERB
cblr-1795	270	107	investments	investment	NOUN
cblr-1795	270	108	,	,	PUNCT
cblr-1795	270	109	23	23	NUM
cblr-1795	270	110	tax'n	tax'n	NOUN
cblr-1795	270	111	exempts	exempt	VERB
cblr-1795	270	112	3	3	NUM
cblr-1795	270	113	,	,	PUNCT
cblr-1795	270	114	5	5	NUM
cblr-1795	270	115	-	-	SYM
cblr-1795	270	116	6	6	NUM
cblr-1795	270	117	(	(	PUNCT
cblr-1795	270	118	2011	2011	NUM
cblr-1795	270	119	)	)	PUNCT
cblr-1795	270	120	.	.	PUNCT
cblr-1795	271	1	69	69	NUM
cblr-1795	271	2	see	see	VERB
cblr-1795	271	3	i.r.c	i.r.c	NOUN
cblr-1795	271	4	.	.	PUNCT
cblr-1795	272	1	§	§	PROPN
cblr-1795	272	2	4942(j)(3	4942(j)(3	NUM
cblr-1795	272	3	)	)	PUNCT
cblr-1795	272	4	(	(	PUNCT
cblr-1795	272	5	2011	2011	NUM
cblr-1795	272	6	)	)	PUNCT
cblr-1795	272	7	.	.	PUNCT
cblr-1795	273	1	70	70	NUM
cblr-1795	273	2	excess	excess	ADJ
cblr-1795	273	3	investment	investment	NOUN
cblr-1795	273	4	assets	asset	NOUN
cblr-1795	273	5	are	be	AUX
cblr-1795	273	6	determined	determine	VERB
cblr-1795	273	7	by	by	ADP
cblr-1795	273	8	calculating	calculate	VERB
cblr-1795	273	9	the	the	DET
cblr-1795	273	10	difference	difference	NOUN
cblr-1795	273	11	between	between	ADP
cblr-1795	273	12	assets	asset	NOUN
cblr-1795	273	13	"	"	PUNCT
cblr-1795	273	14	other	other	ADJ
cblr-1795	273	15	than	than	ADP
cblr-1795	273	16	those	those	PRON
cblr-1795	273	17	used	use	VERB
cblr-1795	273	18	(	(	PUNCT
cblr-1795	273	19	or	or	CCONJ
cblr-1795	273	20	held	hold	VERB
cblr-1795	273	21	for	for	ADP
cblr-1795	273	22	use	use	NOUN
cblr-1795	273	23	)	)	PUNCT
cblr-1795	273	24	in	in	ADP
cblr-1795	273	25	carrying	carry	VERB
cblr-1795	273	26	out	out	ADP
cblr-1795	273	27	the	the	DET
cblr-1795	273	28	foundation	foundation	NOUN
cblr-1795	273	29	's	's	PART
cblr-1795	273	30	exempt	exempt	ADJ
cblr-1795	273	31	purpose	purpose	NOUN
cblr-1795	273	32	"	"	PUNCT
cblr-1795	273	33	and	and	CCONJ
cblr-1795	273	34	acquisition	acquisition	NOUN
cblr-1795	273	35	indebtedness	indebtedness	NOUN
cblr-1795	273	36	(	(	PUNCT
cblr-1795	273	37	i.e.	i.e.	X
cblr-1795	273	38	,	,	PUNCT
cblr-1795	273	39	debt	debt	NOUN
cblr-1795	273	40	incurred	incur	VERB
cblr-1795	273	41	to	to	PART
cblr-1795	273	42	acquire	acquire	VERB
cblr-1795	273	43	the	the	DET
cblr-1795	273	44	assets	asset	NOUN
cblr-1795	273	45	)	)	PUNCT
cblr-1795	273	46	.	.	PUNCT
cblr-1795	274	1	i.r.c	i.r.c	NOUN
cblr-1795	274	2	.	.	PUNCT
cblr-1795	275	1	§	§	PROPN
cblr-1795	275	2	4942(e	4942(e	PRON
cblr-1795	275	3	)	)	PUNCT
cblr-1795	275	4	(	(	PUNCT
cblr-1795	275	5	2011	2011	NUM
cblr-1795	275	6	)	)	PUNCT
cblr-1795	275	7	.	.	PUNCT
cblr-1795	276	1	71	71	NUM
cblr-1795	276	2	dent	dent	NOUN
cblr-1795	276	3	,	,	PUNCT
cblr-1795	276	4	supra	supra	PROPN
cblr-1795	276	5	note	note	PROPN
cblr-1795	276	6	63	63	NUM
cblr-1795	276	7	,	,	PUNCT
cblr-1795	276	8	at	at	ADP
cblr-1795	276	9	139	139	NUM
cblr-1795	276	10	.	.	PUNCT
cblr-1795	276	11	72	72	NUM
cblr-1795	276	12	i.r.c	i.r.c	NOUN
cblr-1795	276	13	.	.	PUNCT
cblr-1795	277	1	§	§	PROPN
cblr-1795	277	2	4945(d	4945(d	PROPN
cblr-1795	277	3	)	)	PUNCT
cblr-1795	277	4	(	(	PUNCT
cblr-1795	277	5	2011	2011	NUM
cblr-1795	277	6	)	)	PUNCT
cblr-1795	277	7	.	.	PUNCT
cblr-1795	278	1	73	73	NUM
cblr-1795	278	2	see	see	VERB
cblr-1795	278	3	i	i	PRON
cblr-1795	278	4	d.	d.	PROPN
cblr-1795	278	5	§	§	PROPN
cblr-1795	278	6	4945(d)(4)(b	4945(d)(4)(b	NUM
cblr-1795	278	7	)	)	PUNCT
cblr-1795	278	8	(	(	PUNCT
cblr-1795	278	9	defining	define	VERB
cblr-1795	278	10	taxable	taxable	ADJ
cblr-1795	278	11	expenditures	expenditure	NOUN
cblr-1795	278	12	to	to	PART
cblr-1795	278	13	include	include	VERB
cblr-1795	278	14	grants	grant	NOUN
cblr-1795	278	15	to	to	ADP
cblr-1795	278	16	non	non	ADJ
cblr-1795	278	17	-	-	ADJ
cblr-1795	278	18	public	public	ADJ
cblr-1795	278	19	charities	charity	NOUN
cblr-1795	278	20	,	,	PUNCT
cblr-1795	278	21	among	among	ADP
cblr-1795	278	22	other	other	ADJ
cblr-1795	278	23	types	type	NOUN
cblr-1795	278	24	of	of	ADP
cblr-1795	278	25	organizations	organization	NOUN
cblr-1795	278	26	,	,	PUNCT
cblr-1795	278	27	through	through	ADP
cblr-1795	278	28	which	which	PRON
cblr-1795	278	29	the	the	DET
cblr-1795	278	30	entity	entity	NOUN
cblr-1795	278	31	does	do	AUX
cblr-1795	278	32	not	not	PART
cblr-1795	278	33	exercise	exercise	VERB
cblr-1795	278	34	expenditure	expenditure	NOUN
cblr-1795	278	35	responsibility	responsibility	NOUN
cblr-1795	278	36	)	)	PUNCT
cblr-1795	278	37	;	;	PUNCT
cblr-1795	279	1	treas	treas	PROPN
cblr-1795	279	2	.	.	PUNCT
cblr-1795	280	1	reg	reg	PROPN
cblr-1795	280	2	.	.	PUNCT
cblr-1795	281	1	§	§	PROPN
cblr-1795	281	2	53.4945	53.4945	NUM
cblr-1795	281	3	-	-	SYM
cblr-1795	281	4	4(a)(2	4(a)(2	NUM
cblr-1795	281	5	)	)	PUNCT
cblr-1795	281	6	(	(	PUNCT
cblr-1795	281	7	2012	2012	NUM
cblr-1795	281	8	)	)	PUNCT
cblr-1795	281	9	(	(	PUNCT
cblr-1795	281	10	defining	define	VERB
cblr-1795	281	11	grants	grant	NOUN
cblr-1795	281	12	as	as	ADP
cblr-1795	281	13	including	include	VERB
cblr-1795	281	14	pris	pris	PROPN
cblr-1795	281	15	)	)	PUNCT
cblr-1795	281	16	.	.	PUNCT
cblr-1795	282	1	256	256	NUM
cblr-1795	282	2	columbia	columbia	PROPN
cblr-1795	282	3	business	business	NOUN
cblr-1795	282	4	law	law	NOUN
cblr-1795	282	5	review	review	NOUN
cblr-1795	282	6	[	[	X
cblr-1795	282	7	vol	vol	NOUN
cblr-1795	282	8	2013	2013	NUM
cblr-1795	282	9	spent	spend	VERB
cblr-1795	282	10	only	only	ADV
cblr-1795	282	11	for	for	ADP
cblr-1795	282	12	the	the	DET
cblr-1795	282	13	purpose	purpose	NOUN
cblr-1795	282	14	for	for	ADP
cblr-1795	282	15	which	which	PRON
cblr-1795	282	16	it	it	PRON
cblr-1795	282	17	was	be	AUX
cblr-1795	282	18	made	make	VERB
cblr-1795	282	19	;	;	PUNCT
cblr-1795	282	20	(	(	PUNCT
cblr-1795	282	21	2	2	X
cblr-1795	282	22	)	)	PUNCT
cblr-1795	282	23	obtain	obtain	VERB
cblr-1795	282	24	reports	report	NOUN
cblr-1795	282	25	on	on	ADP
cblr-1795	282	26	how	how	SCONJ
cblr-1795	282	27	the	the	DET
cblr-1795	282	28	investment	investment	NOUN
cblr-1795	282	29	funds	fund	NOUN
cblr-1795	282	30	are	be	AUX
cblr-1795	282	31	being	be	AUX
cblr-1795	282	32	used	use	VERB
cblr-1795	282	33	;	;	PUNCT
cblr-1795	282	34	and	and	CCONJ
cblr-1795	282	35	(	(	PUNCT
cblr-1795	282	36	3	3	X
cblr-1795	282	37	)	)	PUNCT
cblr-1795	282	38	provide	provide	VERB
cblr-1795	282	39	reports	report	NOUN
cblr-1795	282	40	to	to	ADP
cblr-1795	282	41	the	the	DET
cblr-1795	282	42	irs	irs	PROPN
cblr-1795	282	43	regarding	regard	VERB
cblr-1795	282	44	the	the	DET
cblr-1795	282	45	pri.7	pri.7	PROPN
cblr-1795	282	46	4	4	NUM
cblr-1795	282	47	pris	pri	NOUN
cblr-1795	282	48	are	be	AUX
cblr-1795	282	49	also	also	ADV
cblr-1795	282	50	beneficial	beneficial	ADJ
cblr-1795	282	51	because	because	SCONJ
cblr-1795	282	52	they	they	PRON
cblr-1795	282	53	are	be	AUX
cblr-1795	282	54	not	not	PART
cblr-1795	282	55	subject	subject	ADJ
cblr-1795	282	56	to	to	ADP
cblr-1795	282	57	the	the	DET
cblr-1795	282	58	excess	excess	ADJ
cblr-1795	282	59	business	business	NOUN
cblr-1795	282	60	holdings	holding	NOUN
cblr-1795	282	61	tax,15	tax,15	X
cblr-1795	282	62	a	a	DET
cblr-1795	282	63	ten	ten	NUM
cblr-1795	282	64	percent	percent	NOUN
cblr-1795	282	65	tax	tax	NOUN
cblr-1795	282	66	which	which	PRON
cblr-1795	282	67	the	the	DET
cblr-1795	282	68	irs	irs	PROPN
cblr-1795	282	69	imposes	impose	VERB
cblr-1795	282	70	on	on	ADP
cblr-1795	282	71	a	a	DET
cblr-1795	282	72	private	private	ADJ
cblr-1795	282	73	foundation	foundation	NOUN
cblr-1795	282	74	's	's	PART
cblr-1795	282	75	excess	excess	ADJ
cblr-1795	282	76	business	business	NOUN
cblr-1795	282	77	holdings	holding	NOUN
cblr-1795	282	78	.	.	PUNCT
cblr-1795	283	1	an	an	DET
cblr-1795	283	2	excess	excess	ADJ
cblr-1795	283	3	business	business	NOUN
cblr-1795	283	4	holding	holding	NOUN
cblr-1795	283	5	is	be	AUX
cblr-1795	283	6	defined	define	VERB
cblr-1795	283	7	as	as	ADP
cblr-1795	283	8	ownership	ownership	NOUN
cblr-1795	283	9	of	of	ADP
cblr-1795	283	10	more	more	ADJ
cblr-1795	283	11	than	than	ADP
cblr-1795	283	12	twenty	twenty	NUM
cblr-1795	283	13	percent	percent	NOUN
cblr-1795	283	14	of	of	ADP
cblr-1795	283	15	the	the	DET
cblr-1795	283	16	voting	voting	NOUN
cblr-1795	283	17	stock	stock	NOUN
cblr-1795	283	18	in	in	ADP
cblr-1795	283	19	a	a	DET
cblr-1795	283	20	corporation	corporation	NOUN
cblr-1795	283	21	,	,	PUNCT
cblr-1795	283	22	or	or	CCONJ
cblr-1795	283	23	more	more	ADJ
cblr-1795	283	24	than	than	ADP
cblr-1795	283	25	twenty	twenty	NUM
cblr-1795	283	26	percent	percent	NOUN
cblr-1795	283	27	profit	profit	NOUN
cblr-1795	283	28	interest	interest	NOUN
cblr-1795	283	29	in	in	ADP
cblr-1795	283	30	a	a	DET
cblr-1795	283	31	partnership	partnership	NOUN
cblr-1795	283	32	or	or	CCONJ
cblr-1795	283	33	unincorporated	unincorporated	ADJ
cblr-1795	283	34	enterprise	enterprise	NOUN
cblr-1795	283	35	,	,	PUNCT
cblr-1795	283	36	such	such	ADJ
cblr-1795	283	37	as	as	ADP
cblr-1795	283	38	an	an	DET
cblr-1795	283	39	llc	llc	NOUN
cblr-1795	283	40	.	.	PUNCT
cblr-1795	283	41	"	"	PUNCT
cblr-1795	284	1	the	the	DET
cblr-1795	284	2	excise	excise	NOUN
cblr-1795	284	3	tax	tax	NOUN
cblr-1795	284	4	can	can	AUX
cblr-1795	284	5	be	be	AUX
cblr-1795	284	6	increased	increase	VERB
cblr-1795	284	7	to	to	ADP
cblr-1795	284	8	200	200	NUM
cblr-1795	284	9	percent	percent	NOUN
cblr-1795	284	10	if	if	SCONJ
cblr-1795	284	11	the	the	DET
cblr-1795	284	12	foundation	foundation	NOUN
cblr-1795	284	13	does	do	AUX
cblr-1795	284	14	not	not	PART
cblr-1795	284	15	remedy	remedy	VERB
cblr-1795	284	16	the	the	DET
cblr-1795	284	17	problem.78	problem.78	NOUN
cblr-1795	284	18	foundations	foundation	NOUN
cblr-1795	284	19	can	can	AUX
cblr-1795	284	20	thus	thus	ADV
cblr-1795	284	21	make	make	VERB
cblr-1795	284	22	pris	pris	PROPN
cblr-1795	284	23	that	that	PRON
cblr-1795	284	24	result	result	VERB
cblr-1795	284	25	in	in	ADP
cblr-1795	284	26	a	a	DET
cblr-1795	284	27	significant	significant	ADJ
cblr-1795	284	28	ownership	ownership	NOUN
cblr-1795	284	29	share	share	NOUN
cblr-1795	284	30	of	of	ADP
cblr-1795	284	31	the	the	DET
cblr-1795	284	32	recipient	recipient	NOUN
cblr-1795	284	33	entity	entity	NOUN
cblr-1795	284	34	,	,	PUNCT
cblr-1795	284	35	which	which	PRON
cblr-1795	284	36	is	be	AUX
cblr-1795	284	37	of	of	ADP
cblr-1795	284	38	particular	particular	ADJ
cblr-1795	284	39	importance	importance	NOUN
cblr-1795	284	40	for	for	ADP
cblr-1795	284	41	start	start	VERB
cblr-1795	284	42	-	-	PUNCT
cblr-1795	284	43	up	up	ADP
cblr-1795	284	44	ventures	venture	NOUN
cblr-1795	284	45	,	,	PUNCT
cblr-1795	284	46	where	where	SCONJ
cblr-1795	284	47	the	the	DET
cblr-1795	284	48	relative	relative	ADJ
cblr-1795	284	49	amount	amount	NOUN
cblr-1795	284	50	of	of	ADP
cblr-1795	284	51	foundation	foundation	NOUN
cblr-1795	284	52	investment	investment	NOUN
cblr-1795	284	53	is	be	AUX
cblr-1795	284	54	often	often	ADV
cblr-1795	284	55	high	high	ADJ
cblr-1795	284	56	.	.	PUNCT
cblr-1795	285	1	in	in	ADP
cblr-1795	285	2	theory	theory	NOUN
cblr-1795	285	3	,	,	PUNCT
cblr-1795	285	4	pris	pris	PROPN
cblr-1795	285	5	should	should	AUX
cblr-1795	285	6	be	be	AUX
cblr-1795	285	7	very	very	ADV
cblr-1795	285	8	attractive	attractive	ADJ
cblr-1795	285	9	to	to	PART
cblr-1795	285	10	foundationsthey	foundationsthey	VERB
cblr-1795	285	11	further	further	ADJ
cblr-1795	285	12	foundations	foundation	NOUN
cblr-1795	285	13	'	'	PART
cblr-1795	285	14	social	social	ADJ
cblr-1795	285	15	missions	mission	NOUN
cblr-1795	285	16	,	,	PUNCT
cblr-1795	285	17	allow	allow	VERB
cblr-1795	285	18	foundations	foundation	NOUN
cblr-1795	285	19	to	to	PART
cblr-1795	285	20	recover	recover	VERB
cblr-1795	285	21	a	a	DET
cblr-1795	285	22	significant	significant	ADJ
cblr-1795	285	23	portion	portion	NOUN
cblr-1795	285	24	of	of	ADP
cblr-1795	285	25	their	their	PRON
cblr-1795	285	26	investments	investment	NOUN
cblr-1795	285	27	in	in	ADP
cblr-1795	285	28	order	order	NOUN
cblr-1795	285	29	to	to	PART
cblr-1795	285	30	support	support	VERB
cblr-1795	285	31	other	other	ADJ
cblr-1795	285	32	initiatives	initiative	NOUN
cblr-1795	285	33	,	,	PUNCT
cblr-1795	285	34	can	can	AUX
cblr-1795	285	35	count	count	VERB
cblr-1795	285	36	toward	toward	ADP
cblr-1795	285	37	foundations	foundation	NOUN
cblr-1795	285	38	'	'	PART
cblr-1795	285	39	distribution	distribution	NOUN
cblr-1795	285	40	requirements	requirement	NOUN
cblr-1795	285	41	,	,	PUNCT
cblr-1795	285	42	and	and	CCONJ
cblr-1795	285	43	do	do	AUX
cblr-1795	285	44	not	not	PART
cblr-1795	285	45	subject	subject	VERB
cblr-1795	285	46	foundations	foundation	NOUN
cblr-1795	285	47	to	to	ADP
cblr-1795	285	48	certain	certain	ADJ
cblr-1795	285	49	onerous	onerous	ADJ
cblr-1795	285	50	excise	excise	NOUN
cblr-1795	285	51	taxes	taxis	NOUN
cblr-1795	285	52	.	.	PUNCT
cblr-1795	286	1	however	however	ADV
cblr-1795	286	2	,	,	PUNCT
cblr-1795	286	3	of	of	ADP
cblr-1795	286	4	the	the	DET
cblr-1795	286	5	nearly	nearly	ADV
cblr-1795	286	6	80,000	80,000	NUM
cblr-1795	286	7	private	private	ADJ
cblr-1795	286	8	foundations	foundation	NOUN
cblr-1795	286	9	operating	operate	VERB
cblr-1795	286	10	in	in	ADP
cblr-1795	286	11	the	the	DET
cblr-1795	286	12	united	united	PROPN
cblr-1795	286	13	sates	sates	PROPN
cblr-1795	286	14	,	,	PUNCT
cblr-1795	286	15	only	only	ADV
cblr-1795	286	16	about	about	ADV
cblr-1795	286	17	five	five	NUM
cblr-1795	286	18	percent	percent	NOUN
cblr-1795	286	19	make	make	VERB
cblr-1795	286	20	pris	pris	X
cblr-1795	286	21	,	,	PUNCT
cblr-1795	286	22	and	and	CCONJ
cblr-1795	286	23	these	these	DET
cblr-1795	286	24	pris	pri	NOUN
cblr-1795	286	25	come	come	VERB
cblr-1795	286	26	primarily	primarily	ADV
cblr-1795	286	27	in	in	ADP
cblr-1795	286	28	the	the	DET
cblr-1795	286	29	form	form	NOUN
cblr-1795	286	30	of	of	ADP
cblr-1795	286	31	loans	loan	NOUN
cblr-1795	286	32	to	to	ADP
cblr-1795	286	33	non	non	ADJ
cblr-1795	286	34	-	-	ADJ
cblr-1795	286	35	profit	profit	ADJ
cblr-1795	286	36	organizations.8	organizations.8	NOUN
cblr-1795	286	37	0	0	SYM
cblr-1795	286	38	74	74	NUM
cblr-1795	286	39	i.r.c	i.r.c	NOUN
cblr-1795	286	40	.	.	PUNCT
cblr-1795	287	1	§	§	PROPN
cblr-1795	287	2	4945(h)(l)-(3	4945(h)(l)-(3	PROPN
cblr-1795	287	3	)	)	PUNCT
cblr-1795	287	4	(	(	PUNCT
cblr-1795	287	5	2011	2011	NUM
cblr-1795	287	6	)	)	PUNCT
cblr-1795	287	7	.	.	PUNCT
cblr-1795	288	1	75	75	NUM
cblr-1795	288	2	treas	trea	NOUN
cblr-1795	288	3	.	.	PUNCT
cblr-1795	289	1	reg	reg	PROPN
cblr-1795	289	2	.	.	PUNCT
cblr-1795	290	1	§	§	PROPN
cblr-1795	290	2	53.4943	53.4943	NUM
cblr-1795	290	3	-	-	SYM
cblr-1795	290	4	10(b	10(b	NUM
cblr-1795	290	5	)	)	PUNCT
cblr-1795	290	6	(	(	PUNCT
cblr-1795	290	7	2012	2012	NUM
cblr-1795	290	8	)	)	PUNCT
cblr-1795	290	9	.	.	PUNCT
cblr-1795	291	1	76	76	NUM
cblr-1795	291	2	i.r.c	i.r.c	NOUN
cblr-1795	291	3	.	.	PUNCT
cblr-1795	292	1	§	§	PROPN
cblr-1795	292	2	4943(a)(1	4943(a)(1	PROPN
cblr-1795	292	3	)	)	PUNCT
cblr-1795	292	4	(	(	PUNCT
cblr-1795	292	5	2011	2011	NUM
cblr-1795	292	6	)	)	PUNCT
cblr-1795	292	7	.	.	PUNCT
cblr-1795	293	1	77	77	NUM
cblr-1795	293	2	see	see	VERB
cblr-1795	293	3	i	i	PRON
cblr-1795	293	4	d.	d.	PROPN
cblr-1795	293	5	§	§	PROPN
cblr-1795	293	6	4943(c	4943(c	PROPN
cblr-1795	293	7	)	)	PUNCT
cblr-1795	293	8	.	.	PUNCT
cblr-1795	294	1	78	78	NUM
cblr-1795	294	2	see	see	VERB
cblr-1795	294	3	i	i	PRON
cblr-1795	294	4	d.	d.	PROPN
cblr-1795	294	5	§	§	PROPN
cblr-1795	294	6	4943(b	4943(b	PROPN
cblr-1795	294	7	)	)	PUNCT
cblr-1795	294	8	.	.	PUNCT
cblr-1795	295	1	79	79	NUM
cblr-1795	295	2	j.	j.	PROPN
cblr-1795	295	3	william	william	PROPN
cblr-1795	295	4	callison	callison	PROPN
cblr-1795	295	5	&	&	CCONJ
cblr-1795	295	6	allan	allan	PROPN
cblr-1795	295	7	w.	w.	PROPN
cblr-1795	295	8	vestal	vestal	PROPN
cblr-1795	295	9	,	,	PUNCT
cblr-1795	295	10	the	the	DET
cblr-1795	295	11	l3c	l3c	PROPN
cblr-1795	295	12	illusion	illusion	NOUN
cblr-1795	295	13	:	:	PUNCT
cblr-1795	295	14	why	why	SCONJ
cblr-1795	295	15	lowprofit	lowprofit	NOUN
cblr-1795	295	16	limited	limited	ADJ
cblr-1795	295	17	liability	liability	NOUN
cblr-1795	295	18	companies	company	NOUN
cblr-1795	295	19	will	will	AUX
cblr-1795	295	20	not	not	PART
cblr-1795	295	21	stimulate	stimulate	VERB
cblr-1795	295	22	socially	socially	ADV
cblr-1795	295	23	optimal	optimal	ADJ
cblr-1795	295	24	private	private	ADJ
cblr-1795	295	25	foundation	foundation	NOUN
cblr-1795	295	26	investment	investment	NOUN
cblr-1795	295	27	in	in	ADP
cblr-1795	295	28	entrepreneurial	entrepreneurial	ADJ
cblr-1795	295	29	ventures	venture	NOUN
cblr-1795	295	30	,	,	PUNCT
cblr-1795	295	31	35	35	NUM
cblr-1795	295	32	vt	vt	NOUN
cblr-1795	295	33	.	.	PUNCT
cblr-1795	295	34	l.	l.	PROPN
cblr-1795	295	35	rev	rev	PROPN
cblr-1795	295	36	.	.	PROPN
cblr-1795	295	37	273	273	NUM
cblr-1795	295	38	,	,	PUNCT
cblr-1795	295	39	278	278	NUM
cblr-1795	295	40	(	(	PUNCT
cblr-1795	295	41	2010	2010	NUM
cblr-1795	295	42	)	)	PUNCT
cblr-1795	295	43	.	.	PUNCT
cblr-1795	296	1	80	80	NUM
cblr-1795	296	2	woodrow	woodrow	PROPN
cblr-1795	296	3	&	&	CCONJ
cblr-1795	296	4	davis	davis	PROPN
cblr-1795	296	5	,	,	PUNCT
cblr-1795	296	6	supra	supra	PROPN
cblr-1795	296	7	note	note	PROPN
cblr-1795	296	8	5	5	NUM
cblr-1795	296	9	,	,	PUNCT
cblr-1795	296	10	at	at	ADP
cblr-1795	296	11	4	4	NUM
cblr-1795	296	12	.	.	PUNCT
cblr-1795	296	13	for	for	ADP
cblr-1795	296	14	example	example	NOUN
cblr-1795	296	15	,	,	PUNCT
cblr-1795	296	16	while	while	SCONJ
cblr-1795	296	17	f.b	f.b	PROPN
cblr-1795	296	18	.	.	PROPN
cblr-1795	296	19	heron	heron	PROPN
cblr-1795	296	20	foundation	foundation	PROPN
cblr-1795	296	21	is	be	AUX
cblr-1795	296	22	considered	consider	VERB
cblr-1795	296	23	one	one	NUM
cblr-1795	296	24	of	of	ADP
cblr-1795	296	25	the	the	DET
cblr-1795	296	26	few	few	ADJ
cblr-1795	296	27	foundations	foundation	NOUN
cblr-1795	296	28	with	with	ADP
cblr-1795	296	29	a	a	DET
cblr-1795	296	30	large	large	ADJ
cblr-1795	296	31	commitment	commitment	NOUN
cblr-1795	296	32	to	to	ADP
cblr-1795	296	33	making	make	VERB
cblr-1795	296	34	pris	pris	NOUN
cblr-1795	296	35	,	,	PUNCT
cblr-1795	296	36	pris	pris	PROPN
cblr-1795	296	37	only	only	ADV
cblr-1795	296	38	account	account	VERB
cblr-1795	296	39	for	for	ADP
cblr-1795	296	40	eight	eight	NUM
cblr-1795	296	41	percent	percent	NOUN
cblr-1795	296	42	of	of	ADP
cblr-1795	296	43	its	its	PRON
cblr-1795	296	44	assets	asset	NOUN
cblr-1795	296	45	.	.	PUNCT
cblr-1795	297	1	luther	luther	PROPN
cblr-1795	297	2	m.	m.	PROPN
cblr-1795	297	3	ragin	ragin	PROPN
cblr-1795	297	4	jr	jr	PROPN
cblr-1795	297	5	.	.	PROPN
cblr-1795	297	6	,	,	PUNCT
cblr-1795	297	7	program	program	NOUN
cblr-1795	297	8	related	relate	VERB
cblr-1795	297	9	investments	investment	NOUN
cblr-1795	297	10	in	in	ADP
cblr-1795	297	11	practice	practice	NOUN
cblr-1795	297	12	,	,	PUNCT
cblr-1795	297	13	35	35	NUM
cblr-1795	297	14	vt	vt	NOUN
cblr-1795	297	15	.	.	PUNCT
cblr-1795	297	16	l.	l.	PROPN
cblr-1795	297	17	rev	rev	PROPN
cblr-1795	297	18	.	.	PROPN
cblr-1795	297	19	53	53	NUM
cblr-1795	297	20	,	,	PUNCT
cblr-1795	297	21	54	54	NUM
cblr-1795	297	22	(	(	PUNCT
cblr-1795	297	23	2010	2010	NUM
cblr-1795	297	24	)	)	PUNCT
cblr-1795	297	25	.	.	PUNCT
cblr-1795	298	1	l3cs	l3cs	PUNCT
cblr-1795	299	1	and	and	CCONJ
cblr-1795	299	2	program	program	NOUN
cblr-1795	299	3	-	-	PUNCT
cblr-1795	299	4	rela	rela	PROPN
cblr-1795	299	5	ted	ted	PROPN
cblr-1795	299	6	investment	investment	PROPN
cblr-1795	299	7	257no	257no	PROPN
cblr-1795	299	8	.	.	PUNCT
cblr-1795	300	1	1:242	1:242	NUM
cblr-1795	300	2	]	]	SYM
cblr-1795	300	3	258	258	NUM
cblr-1795	300	4	columbia	columbia	PROPN
cblr-1795	300	5	business	business	NOUN
cblr-1795	300	6	law	law	PROPN
cblr-1795	300	7	review	review	NOUN
cblr-1795	301	1	[	[	X
cblr-1795	301	2	vol	vol	NOUN
cblr-1795	301	3	.	.	PUNCT
cblr-1795	301	4	2013	2013	NUM
cblr-1795	301	5	pris	pris	PROPN
cblr-1795	301	6	,	,	PUNCT
cblr-1795	301	7	and	and	CCONJ
cblr-1795	301	8	the	the	DET
cblr-1795	301	9	laws	law	NOUN
cblr-1795	301	10	and	and	CCONJ
cblr-1795	301	11	regulations	regulation	NOUN
cblr-1795	301	12	surrounding	surround	VERB
cblr-1795	301	13	them	they	PRON
cblr-1795	301	14	,	,	PUNCT
cblr-1795	301	15	were	be	AUX
cblr-1795	301	16	developed	develop	VERB
cblr-1795	301	17	in	in	ADP
cblr-1795	301	18	the	the	DET
cblr-1795	301	19	1960s	1960	NOUN
cblr-1795	301	20	when	when	SCONJ
cblr-1795	301	21	the	the	DET
cblr-1795	301	22	concept	concept	NOUN
cblr-1795	301	23	of	of	ADP
cblr-1795	301	24	social	social	ADJ
cblr-1795	301	25	enterprise	enterprise	NOUN
cblr-1795	301	26	was	be	AUX
cblr-1795	301	27	very	very	ADV
cblr-1795	301	28	limited.81	limited.81	NOUN
cblr-1795	301	29	for	for	ADP
cblr-1795	301	30	the	the	DET
cblr-1795	301	31	most	most	ADJ
cblr-1795	301	32	part	part	NOUN
cblr-1795	301	33	,	,	PUNCT
cblr-1795	301	34	the	the	DET
cblr-1795	301	35	irs	irs	PROPN
cblr-1795	301	36	and	and	CCONJ
cblr-1795	301	37	private	private	ADJ
cblr-1795	301	38	foundations	foundation	NOUN
cblr-1795	301	39	envisaged	envisage	VERB
cblr-1795	301	40	pris	pris	NOUN
cblr-1795	301	41	as	as	ADP
cblr-1795	301	42	making	make	VERB
cblr-1795	301	43	capital	capital	NOUN
cblr-1795	301	44	investments	investment	NOUN
cblr-1795	301	45	in	in	ADP
cblr-1795	301	46	job	job	NOUN
cblr-1795	301	47	-	-	PUNCT
cblr-1795	301	48	creating	create	VERB
cblr-1795	301	49	ventures	venture	NOUN
cblr-1795	301	50	in	in	ADP
cblr-1795	301	51	inner	inner	ADJ
cblr-1795	301	52	cities	city	NOUN
cblr-1795	301	53	;	;	PUNCT
cblr-1795	301	54	when	when	SCONJ
cblr-1795	301	55	these	these	DET
cblr-1795	301	56	urban	urban	ADJ
cblr-1795	301	57	ventures	venture	NOUN
cblr-1795	301	58	became	become	VERB
cblr-1795	301	59	economically	economically	ADV
cblr-1795	301	60	viable	viable	ADJ
cblr-1795	301	61	and	and	CCONJ
cblr-1795	301	62	capable	capable	ADJ
cblr-1795	301	63	of	of	ADP
cblr-1795	301	64	attracting	attract	VERB
cblr-1795	301	65	market	market	NOUN
cblr-1795	301	66	capital	capital	NOUN
cblr-1795	301	67	,	,	PUNCT
cblr-1795	301	68	private	private	ADJ
cblr-1795	301	69	foundations	foundation	NOUN
cblr-1795	301	70	would	would	AUX
cblr-1795	301	71	withdraw	withdraw	VERB
cblr-1795	301	72	their	their	PRON
cblr-1795	301	73	investments.82	investments.82	ADJ
cblr-1795	301	74	today	today	NOUN
cblr-1795	301	75	,	,	PUNCT
cblr-1795	301	76	even	even	ADV
cblr-1795	301	77	though	though	SCONJ
cblr-1795	301	78	pris	pris	PROPN
cblr-1795	301	79	can	can	AUX
cblr-1795	301	80	be	be	AUX
cblr-1795	301	81	very	very	ADV
cblr-1795	301	82	useful	useful	ADJ
cblr-1795	301	83	for	for	ADP
cblr-1795	301	84	a	a	DET
cblr-1795	301	85	wide	wide	ADJ
cblr-1795	301	86	variety	variety	NOUN
cblr-1795	301	87	of	of	ADP
cblr-1795	301	88	social	social	ADJ
cblr-1795	301	89	enterprises	enterprise	NOUN
cblr-1795	301	90	,	,	PUNCT
cblr-1795	301	91	many	many	ADJ
cblr-1795	301	92	private	private	ADJ
cblr-1795	301	93	foundations	foundation	NOUN
cblr-1795	301	94	are	be	AUX
cblr-1795	301	95	not	not	PART
cblr-1795	301	96	aware	aware	ADJ
cblr-1795	301	97	of	of	ADP
cblr-1795	301	98	the	the	DET
cblr-1795	301	99	breadth	breadth	NOUN
cblr-1795	301	100	of	of	ADP
cblr-1795	301	101	their	their	PRON
cblr-1795	301	102	possible	possible	ADJ
cblr-1795	301	103	use	use	NOUN
cblr-1795	301	104	.	.	PUNCT
cblr-1795	302	1	this	this	PRON
cblr-1795	302	2	explains	explain	VERB
cblr-1795	302	3	why	why	SCONJ
cblr-1795	302	4	awareness	awareness	NOUN
cblr-1795	302	5	of	of	ADP
cblr-1795	302	6	pris	pris	PROPN
cblr-1795	302	7	on	on	ADP
cblr-1795	302	8	the	the	DET
cblr-1795	302	9	part	part	NOUN
cblr-1795	302	10	of	of	ADP
cblr-1795	302	11	foundation	foundation	NOUN
cblr-1795	302	12	managers	manager	NOUN
cblr-1795	302	13	and	and	CCONJ
cblr-1795	302	14	board	board	NOUN
cblr-1795	302	15	members	member	NOUN
cblr-1795	302	16	is	be	AUX
cblr-1795	302	17	often	often	ADV
cblr-1795	302	18	low.83	low.83	ADJ
cblr-1795	302	19	foundations	foundation	NOUN
cblr-1795	302	20	also	also	ADV
cblr-1795	302	21	perceive	perceive	ADJ
cblr-1795	302	22	pris	pris	X
cblr-1795	302	23	to	to	PART
cblr-1795	302	24	be	be	AUX
cblr-1795	302	25	burdensome	burdensome	ADJ
cblr-1795	302	26	and	and	CCONJ
cblr-1795	302	27	risky.84	risky.84	NOUN
cblr-1795	302	28	due	due	ADP
cblr-1795	302	29	to	to	ADP
cblr-1795	302	30	the	the	DET
cblr-1795	302	31	possibility	possibility	NOUN
cblr-1795	302	32	of	of	ADP
cblr-1795	302	33	significant	significant	ADJ
cblr-1795	302	34	excise	excise	NOUN
cblr-1795	302	35	taxes	taxis	NOUN
cblr-1795	302	36	,	,	PUNCT
cblr-1795	302	37	the	the	DET
cblr-1795	302	38	majority	majority	NOUN
cblr-1795	302	39	of	of	ADP
cblr-1795	302	40	private	private	ADJ
cblr-1795	302	41	foundation	foundation	NOUN
cblr-1795	302	42	managers	manager	NOUN
cblr-1795	302	43	rarely	rarely	ADV
cblr-1795	302	44	proceed	proceed	VERB
cblr-1795	302	45	with	with	ADP
cblr-1795	302	46	a	a	DET
cblr-1795	302	47	potential	potential	ADJ
cblr-1795	302	48	pri	pri	NOUN
cblr-1795	302	49	without	without	ADP
cblr-1795	302	50	a	a	DET
cblr-1795	302	51	private	private	ADJ
cblr-1795	302	52	letter	letter	NOUN
cblr-1795	302	53	ruling	rule	VERB
cblr-1795	302	54	from	from	ADP
cblr-1795	302	55	the	the	DET
cblr-1795	302	56	irs	irs	PROPN
cblr-1795	302	57	(	(	PUNCT
cblr-1795	302	58	essentially	essentially	ADV
cblr-1795	302	59	irs	irs	PROPN
cblr-1795	302	60	pre	pre	ADJ
cblr-1795	302	61	-	-	NOUN
cblr-1795	302	62	approval	approval	ADJ
cblr-1795	302	63	)	)	PUNCT
cblr-1795	302	64	,	,	PUNCT
cblr-1795	302	65	or	or	CCONJ
cblr-1795	302	66	a	a	DET
cblr-1795	302	67	letter	letter	NOUN
cblr-1795	302	68	from	from	ADP
cblr-1795	302	69	expert	expert	NOUN
cblr-1795	302	70	counsel.85	counsel.85	PROPN
cblr-1795	302	71	obtaining	obtain	VERB
cblr-1795	302	72	a	a	DET
cblr-1795	302	73	private	private	ADJ
cblr-1795	302	74	letter	letter	NOUN
cblr-1795	302	75	ruling	ruling	NOUN
cblr-1795	302	76	is	be	AUX
cblr-1795	302	77	time	time	NOUN
cblr-1795	302	78	consuming	consume	VERB
cblr-1795	302	79	and	and	CCONJ
cblr-1795	302	80	costly	costly	ADJ
cblr-1795	302	81	;	;	PUNCT
cblr-1795	302	82	it	it	PRON
cblr-1795	302	83	is	be	AUX
cblr-1795	302	84	estimated	estimate	VERB
cblr-1795	302	85	that	that	SCONJ
cblr-1795	302	86	the	the	DET
cblr-1795	302	87	process	process	NOUN
cblr-1795	302	88	of	of	ADP
cblr-1795	302	89	getting	get	VERB
cblr-1795	302	90	private	private	ADJ
cblr-1795	302	91	letter	letter	NOUN
cblr-1795	302	92	rulings	ruling	NOUN
cblr-1795	302	93	can	can	AUX
cblr-1795	302	94	take	take	VERB
cblr-1795	302	95	up	up	ADP
cblr-1795	302	96	to	to	PART
cblr-1795	302	97	eighteen	eighteen	NUM
cblr-1795	302	98	months	month	NOUN
cblr-1795	302	99	,	,	PUNCT
cblr-1795	302	100	81	81	NUM
cblr-1795	302	101	kelley	kelley	NOUN
cblr-1795	302	102	,	,	PUNCT
cblr-1795	302	103	supra	supra	PROPN
cblr-1795	302	104	note	note	NOUN
cblr-1795	302	105	3	3	NUM
cblr-1795	302	106	,	,	PUNCT
cblr-1795	302	107	at	at	ADP
cblr-1795	302	108	357	357	NUM
cblr-1795	302	109	.	.	PUNCT
cblr-1795	303	1	82	82	NUM
cblr-1795	304	1	i	i	PRON
cblr-1795	304	2	d.	d.	PROPN
cblr-1795	304	3	83	83	NUM
cblr-1795	304	4	as	as	ADP
cblr-1795	304	5	one	one	NUM
cblr-1795	304	6	major	major	ADJ
cblr-1795	304	7	foundation	foundation	NOUN
cblr-1795	304	8	manager	manager	NOUN
cblr-1795	304	9	notes	note	VERB
cblr-1795	304	10	,	,	PUNCT
cblr-1795	304	11	"	"	PUNCT
cblr-1795	304	12	[	[	X
cblr-1795	304	13	w]hether	w]hether	ADP
cblr-1795	304	14	it	it	PRON
cblr-1795	304	15	is	be	AUX
cblr-1795	304	16	ceos	ceos	NOUN
cblr-1795	304	17	,	,	PUNCT
cblr-1795	304	18	board	board	NOUN
cblr-1795	304	19	members	member	NOUN
cblr-1795	304	20	,	,	PUNCT
cblr-1795	304	21	or	or	CCONJ
cblr-1795	304	22	others	other	NOUN
cblr-1795	304	23	,	,	PUNCT
cblr-1795	304	24	they	they	PRON
cblr-1795	304	25	all	all	PRON
cblr-1795	304	26	generally	generally	ADV
cblr-1795	304	27	have	have	VERB
cblr-1795	304	28	a	a	DET
cblr-1795	304	29	very	very	ADV
cblr-1795	304	30	low	low	ADJ
cblr-1795	304	31	level	level	NOUN
cblr-1795	304	32	of	of	ADP
cblr-1795	304	33	awareness	awareness	NOUN
cblr-1795	304	34	of	of	ADP
cblr-1795	304	35	the	the	DET
cblr-1795	304	36	[	[	X
cblr-1795	304	37	pri	pri	X
cblr-1795	304	38	]	]	X
cblr-1795	304	39	tool	tool	NOUN
cblr-1795	304	40	.	.	PUNCT
cblr-1795	304	41	"	"	PUNCT
cblr-1795	305	1	ragin	ragin	ADJ
cblr-1795	305	2	,	,	PUNCT
cblr-1795	305	3	supra	supra	PROPN
cblr-1795	305	4	note	note	PROPN
cblr-1795	305	5	80	80	NUM
cblr-1795	305	6	,	,	PUNCT
cblr-1795	305	7	at	at	ADP
cblr-1795	305	8	56	56	NUM
cblr-1795	305	9	.	.	PUNCT
cblr-1795	305	10	84	84	NUM
cblr-1795	305	11	kelley	kelley	NOUN
cblr-1795	305	12	,	,	PUNCT
cblr-1795	305	13	supra	supra	PROPN
cblr-1795	305	14	note	note	NOUN
cblr-1795	305	15	3	3	NUM
cblr-1795	305	16	,	,	PUNCT
cblr-1795	305	17	at	at	ADP
cblr-1795	305	18	356	356	NUM
cblr-1795	305	19	.	.	PUNCT
cblr-1795	306	1	some	some	DET
cblr-1795	306	2	other	other	ADJ
cblr-1795	306	3	reasons	reason	NOUN
cblr-1795	306	4	for	for	ADP
cblr-1795	306	5	reluctance	reluctance	NOUN
cblr-1795	306	6	to	to	PART
cblr-1795	306	7	use	use	VERB
cblr-1795	306	8	pris	pris	NOUN
cblr-1795	306	9	include	include	VERB
cblr-1795	306	10	discomfort	discomfort	NOUN
cblr-1795	306	11	with	with	ADP
cblr-1795	306	12	underwriting	underwriting	NOUN
cblr-1795	306	13	risk	risk	NOUN
cblr-1795	306	14	on	on	ADP
cblr-1795	306	15	the	the	DET
cblr-1795	306	16	part	part	NOUN
cblr-1795	306	17	of	of	ADP
cblr-1795	306	18	foundation	foundation	NOUN
cblr-1795	306	19	managers	manager	NOUN
cblr-1795	306	20	,	,	PUNCT
cblr-1795	306	21	and	and	CCONJ
cblr-1795	306	22	the	the	DET
cblr-1795	306	23	belief	belief	NOUN
cblr-1795	306	24	that	that	SCONJ
cblr-1795	306	25	only	only	ADV
cblr-1795	306	26	grant	grant	VERB
cblr-1795	306	27	making	making	NOUN
cblr-1795	306	28	creates	create	VERB
cblr-1795	306	29	social	social	ADJ
cblr-1795	306	30	impact	impact	NOUN
cblr-1795	306	31	.	.	PUNCT
cblr-1795	307	1	ragin	ragin	ADJ
cblr-1795	307	2	,	,	PUNCT
cblr-1795	307	3	supra	supra	PROPN
cblr-1795	307	4	note	note	PROPN
cblr-1795	307	5	80	80	NUM
cblr-1795	307	6	,	,	PUNCT
cblr-1795	307	7	at	at	ADP
cblr-1795	307	8	56	56	NUM
cblr-1795	307	9	-	-	SYM
cblr-1795	307	10	57	57	NUM
cblr-1795	307	11	.	.	PUNCT
cblr-1795	308	1	85	85	NUM
cblr-1795	308	2	private	private	ADJ
cblr-1795	308	3	foundation	foundation	NOUN
cblr-1795	308	4	managers	manager	NOUN
cblr-1795	308	5	may	may	AUX
cblr-1795	308	6	make	make	VERB
cblr-1795	308	7	a	a	DET
cblr-1795	308	8	pri	pri	NOUN
cblr-1795	308	9	without	without	ADP
cblr-1795	308	10	approval	approval	NOUN
cblr-1795	308	11	from	from	ADP
cblr-1795	308	12	the	the	DET
cblr-1795	308	13	irs	irs	PROPN
cblr-1795	308	14	or	or	CCONJ
cblr-1795	308	15	expert	expert	NOUN
cblr-1795	308	16	counsel	counsel	NOUN
cblr-1795	308	17	,	,	PUNCT
cblr-1795	308	18	but	but	CCONJ
cblr-1795	308	19	"	"	PUNCT
cblr-1795	308	20	the	the	DET
cblr-1795	308	21	draconian	draconian	ADJ
cblr-1795	308	22	sanctions	sanction	NOUN
cblr-1795	308	23	leveled	level	VERB
cblr-1795	308	24	against	against	ADP
cblr-1795	308	25	foundations	foundation	NOUN
cblr-1795	308	26	that	that	PRON
cblr-1795	308	27	make	make	VERB
cblr-1795	308	28	investments	investment	NOUN
cblr-1795	308	29	subsequently	subsequently	ADV
cblr-1795	308	30	classified	classify	VERB
cblr-1795	308	31	as	as	ADP
cblr-1795	308	32	'	'	PUNCT
cblr-1795	308	33	jeopardizing	jeopardize	VERB
cblr-1795	308	34	'	'	PUNCT
cblr-1795	308	35	likely	likely	ADV
cblr-1795	308	36	dissuade	dissuade	VERB
cblr-1795	308	37	the	the	DET
cblr-1795	308	38	great	great	ADJ
cblr-1795	308	39	preponderance	preponderance	NOUN
cblr-1795	308	40	of	of	ADP
cblr-1795	308	41	private	private	ADJ
cblr-1795	308	42	foundation	foundation	NOUN
cblr-1795	308	43	managers	manager	NOUN
cblr-1795	308	44	from	from	ADP
cblr-1795	308	45	proceeding	proceed	VERB
cblr-1795	308	46	without	without	ADP
cblr-1795	308	47	such	such	ADJ
cblr-1795	308	48	preclearance	preclearance	NOUN
cblr-1795	308	49	except	except	SCONJ
cblr-1795	308	50	in	in	ADP
cblr-1795	308	51	the	the	DET
cblr-1795	308	52	plainest	plain	ADJ
cblr-1795	308	53	of	of	ADP
cblr-1795	308	54	plain	plain	ADJ
cblr-1795	308	55	vanilla	vanilla	NOUN
cblr-1795	308	56	situations	situation	NOUN
cblr-1795	308	57	.	.	PUNCT
cblr-1795	308	58	"	"	PUNCT
cblr-1795	309	1	feit	feit	PROPN
cblr-1795	309	2	,	,	PUNCT
cblr-1795	309	3	supra	supra	PROPN
cblr-1795	309	4	note	note	PROPN
cblr-1795	309	5	68	68	NUM
cblr-1795	309	6	,	,	PUNCT
cblr-1795	309	7	at	at	ADP
cblr-1795	309	8	4	4	NUM
cblr-1795	309	9	n.1	n.1	NUM
cblr-1795	309	10	.	.	PUNCT
cblr-1795	310	1	however	however	ADV
cblr-1795	310	2	,	,	PUNCT
cblr-1795	310	3	l3c	l3c	PROPN
cblr-1795	310	4	advocates	advocate	NOUN
cblr-1795	310	5	note	note	VERB
cblr-1795	310	6	that	that	SCONJ
cblr-1795	310	7	the	the	DET
cblr-1795	310	8	irs	irs	PROPN
cblr-1795	310	9	"	"	PUNCT
cblr-1795	310	10	probably	probably	ADV
cblr-1795	310	11	does	do	AUX
cblr-1795	310	12	not	not	PART
cblr-1795	310	13	know	know	VERB
cblr-1795	310	14	much	much	ADJ
cblr-1795	310	15	of	of	ADP
cblr-1795	310	16	anything	anything	PRON
cblr-1795	310	17	about	about	ADP
cblr-1795	310	18	most	most	ADJ
cblr-1795	310	19	of	of	ADP
cblr-1795	310	20	the	the	DET
cblr-1795	310	21	pris	pris	PROPN
cblr-1795	310	22	out	out	ADV
cblr-1795	310	23	there	there	ADV
cblr-1795	310	24	.	.	PUNCT
cblr-1795	310	25	"	"	PUNCT
cblr-1795	311	1	minnigh	minnigh	PROPN
cblr-1795	311	2	&	&	CCONJ
cblr-1795	311	3	lang	lang	PROPN
cblr-1795	311	4	,	,	PUNCT
cblr-1795	311	5	supra	supra	PROPN
cblr-1795	311	6	note	note	PROPN
cblr-1795	311	7	17	17	NUM
cblr-1795	311	8	,	,	PUNCT
cblr-1795	311	9	at	at	ADP
cblr-1795	311	10	22	22	NUM
cblr-1795	311	11	.	.	PUNCT
cblr-1795	312	1	marc	marc	PROPN
cblr-1795	312	2	owens	owens	PROPN
cblr-1795	312	3	,	,	PUNCT
cblr-1795	312	4	former	former	ADJ
cblr-1795	312	5	head	head	NOUN
cblr-1795	312	6	of	of	ADP
cblr-1795	312	7	the	the	DET
cblr-1795	312	8	exempt	exempt	ADJ
cblr-1795	312	9	division	division	NOUN
cblr-1795	312	10	of	of	ADP
cblr-1795	312	11	the	the	DET
cblr-1795	312	12	irs	irs	PROPN
cblr-1795	312	13	,	,	PUNCT
cblr-1795	312	14	has	have	AUX
cblr-1795	312	15	stated	state	VERB
cblr-1795	312	16	,	,	PUNCT
cblr-1795	312	17	"	"	PUNCT
cblr-1795	312	18	we	we	PRON
cblr-1795	312	19	never	never	ADV
cblr-1795	312	20	saw	see	VERB
cblr-1795	312	21	a	a	DET
cblr-1795	312	22	problem	problem	NOUN
cblr-1795	312	23	with	with	ADP
cblr-1795	312	24	pris	pris	PROPN
cblr-1795	312	25	the	the	DET
cblr-1795	312	26	entire	entire	ADJ
cblr-1795	312	27	time	time	NOUN
cblr-1795	312	28	that	that	PRON
cblr-1795	312	29	i	i	PRON
cblr-1795	312	30	was	be	AUX
cblr-1795	312	31	at	at	ADP
cblr-1795	312	32	the	the	DET
cblr-1795	312	33	irs	irs	PROPN
cblr-1795	312	34	.	.	PUNCT
cblr-1795	313	1	we	we	PRON
cblr-1795	313	2	never	never	ADV
cblr-1795	313	3	saw	see	VERB
cblr-1795	313	4	that	that	SCONJ
cblr-1795	313	5	as	as	ADP
cblr-1795	313	6	an	an	DET
cblr-1795	313	7	enforcement	enforcement	NOUN
cblr-1795	313	8	issue	issue	NOUN
cblr-1795	313	9	.	.	PUNCT
cblr-1795	313	10	"	"	PUNCT
cblr-1795	314	1	i	i	PRON
cblr-1795	314	2	d.	d.	PROPN
cblr-1795	314	3	and	and	CCONJ
cblr-1795	314	4	cost	cost	VERB
cblr-1795	314	5	$	$	SYM
cblr-1795	314	6	8,700	8,700	NUM
cblr-1795	314	7	in	in	ADP
cblr-1795	314	8	irs	irs	PROPN
cblr-1795	314	9	fees	fee	NOUN
cblr-1795	314	10	,	,	PUNCT
cblr-1795	314	11	and	and	CCONJ
cblr-1795	314	12	$	$	SYM
cblr-1795	314	13	50,000	50,000	NUM
cblr-1795	314	14	to	to	PART
cblr-1795	314	15	$	$	SYM
cblr-1795	314	16	100,000	100,000	NUM
cblr-1795	314	17	in	in	ADP
cblr-1795	314	18	legal	legal	ADJ
cblr-1795	314	19	fees.8	fees.8	PROPN
cblr-1795	314	20	6	6	NUM
cblr-1795	314	21	if	if	SCONJ
cblr-1795	314	22	the	the	DET
cblr-1795	314	23	foundation	foundation	NOUN
cblr-1795	314	24	does	do	AUX
cblr-1795	314	25	not	not	PART
cblr-1795	314	26	want	want	VERB
cblr-1795	314	27	to	to	PART
cblr-1795	314	28	get	get	VERB
cblr-1795	314	29	pre	pre	ADJ
cblr-1795	314	30	-	-	NOUN
cblr-1795	314	31	approval	approval	NOUN
cblr-1795	314	32	from	from	ADP
cblr-1795	314	33	the	the	DET
cblr-1795	314	34	irs	irs	PROPN
cblr-1795	314	35	,	,	PUNCT
cblr-1795	314	36	it	it	PRON
cblr-1795	314	37	may	may	AUX
cblr-1795	314	38	choose	choose	VERB
cblr-1795	314	39	to	to	PART
cblr-1795	314	40	do	do	VERB
cblr-1795	314	41	its	its	PRON
cblr-1795	314	42	own	own	ADJ
cblr-1795	314	43	due	due	ADJ
cblr-1795	314	44	diligence	diligence	NOUN
cblr-1795	314	45	and	and	CCONJ
cblr-1795	314	46	then	then	ADV
cblr-1795	314	47	obtain	obtain	VERB
cblr-1795	314	48	a	a	DET
cblr-1795	314	49	confirmation	confirmation	NOUN
cblr-1795	314	50	letter	letter	NOUN
cblr-1795	314	51	from	from	ADP
cblr-1795	314	52	tax	tax	NOUN
cblr-1795	314	53	counsel	counsel	NOUN
cblr-1795	314	54	stating	state	VERB
cblr-1795	314	55	the	the	DET
cblr-1795	314	56	pri	pri	NOUN
cblr-1795	314	57	is	be	AUX
cblr-1795	314	58	appropriate	appropriate	ADJ
cblr-1795	314	59	.	.	PUNCT
cblr-1795	315	1	7	7	NUM
cblr-1795	315	2	this	this	DET
cblr-1795	315	3	process	process	NOUN
cblr-1795	315	4	is	be	AUX
cblr-1795	315	5	also	also	ADV
cblr-1795	315	6	costly	costly	ADJ
cblr-1795	315	7	-	-	PUNCT
cblr-1795	315	8	aside	aside	ADV
cblr-1795	315	9	from	from	ADP
cblr-1795	315	10	attorney	attorney	NOUN
cblr-1795	315	11	's	's	PART
cblr-1795	315	12	fees	fee	NOUN
cblr-1795	315	13	,	,	PUNCT
cblr-1795	315	14	it	it	PRON
cblr-1795	315	15	places	place	VERB
cblr-1795	315	16	a	a	DET
cblr-1795	315	17	large	large	ADJ
cblr-1795	315	18	administrative	administrative	ADJ
cblr-1795	315	19	burden	burden	NOUN
cblr-1795	315	20	on	on	ADP
cblr-1795	315	21	the	the	DET
cblr-1795	315	22	foundation	foundation	NOUN
cblr-1795	315	23	and	and	CCONJ
cblr-1795	315	24	its	its	PRON
cblr-1795	315	25	managers	manager	NOUN
cblr-1795	315	26	,	,	PUNCT
cblr-1795	315	27	and	and	CCONJ
cblr-1795	315	28	,	,	PUNCT
cblr-1795	315	29	given	give	VERB
cblr-1795	315	30	the	the	DET
cblr-1795	315	31	alternatives	alternative	NOUN
cblr-1795	315	32	available	available	ADJ
cblr-1795	315	33	for	for	ADP
cblr-1795	315	34	foundations	foundation	NOUN
cblr-1795	315	35	,	,	PUNCT
cblr-1795	315	36	is	be	AUX
cblr-1795	315	37	often	often	ADV
cblr-1795	315	38	avoided	avoid	VERB
cblr-1795	315	39	.	.	PUNCT
cblr-1795	315	40	"	"	PUNCT
cblr-1795	316	1	additionally	additionally	ADV
cblr-1795	316	2	,	,	PUNCT
cblr-1795	316	3	tax	tax	NOUN
cblr-1795	316	4	counsel	counsel	NOUN
cblr-1795	316	5	opinion	opinion	NOUN
cblr-1795	316	6	is	be	AUX
cblr-1795	316	7	not	not	PART
cblr-1795	316	8	binding	bind	VERB
cblr-1795	316	9	upon	upon	SCONJ
cblr-1795	316	10	the	the	DET
cblr-1795	316	11	irs	irs	PROPN
cblr-1795	316	12	.	.	PUNCT
cblr-1795	316	13	"	"	PUNCT
cblr-1795	317	1	l3c	l3c	NOUN
cblr-1795	317	2	advocates	advocate	NOUN
cblr-1795	317	3	note	note	VERB
cblr-1795	317	4	that	that	SCONJ
cblr-1795	317	5	l3cs	l3cs	PUNCT
cblr-1795	317	6	are	be	AUX
cblr-1795	317	7	more	more	ADJ
cblr-1795	317	8	than	than	ADP
cblr-1795	317	9	just	just	ADV
cblr-1795	317	10	a	a	DET
cblr-1795	317	11	"	"	PUNCT
cblr-1795	317	12	vehicle	vehicle	NOUN
cblr-1795	317	13	for	for	ADP
cblr-1795	317	14	pris	pris	PROPN
cblr-1795	317	15	.	.	PUNCT
cblr-1795	317	16	"	"	PUNCT
cblr-1795	318	1	they	they	PRON
cblr-1795	318	2	point	point	VERB
cblr-1795	318	3	out	out	ADP
cblr-1795	318	4	that	that	SCONJ
cblr-1795	318	5	the	the	DET
cblr-1795	318	6	main	main	ADJ
cblr-1795	318	7	value	value	NOUN
cblr-1795	318	8	-	-	PUNCT
cblr-1795	318	9	add	add	NOUN
cblr-1795	318	10	of	of	ADP
cblr-1795	318	11	the	the	DET
cblr-1795	318	12	l3c	l3c	PROPN
cblr-1795	318	13	is	be	AUX
cblr-1795	318	14	the	the	DET
cblr-1795	318	15	dovetailing	dovetailing	NOUN
cblr-1795	318	16	of	of	ADP
cblr-1795	318	17	l3c	l3c	NOUN
cblr-1795	318	18	language	language	NOUN
cblr-1795	318	19	with	with	ADP
cblr-1795	318	20	pri	pri	NOUN
cblr-1795	318	21	language	language	NOUN
cblr-1795	318	22	,	,	PUNCT
cblr-1795	318	23	which	which	PRON
cblr-1795	318	24	facilitates	facilitate	VERB
cblr-1795	318	25	increased	increase	VERB
cblr-1795	318	26	pri	pri	NOUN
cblr-1795	318	27	by	by	ADP
cblr-1795	318	28	foundations.9	foundations.9	PROPN
cblr-1795	318	29	0	0	NUM
cblr-1795	318	30	l3c	l3c	NOUN
cblr-1795	318	31	advocates	advocate	NOUN
cblr-1795	318	32	claim	claim	VERB
cblr-1795	318	33	that	that	SCONJ
cblr-1795	318	34	because	because	SCONJ
cblr-1795	318	35	l3c	l3c	NOUN
cblr-1795	318	36	"	"	PUNCT
cblr-1795	318	37	legislation	legislation	NOUN
cblr-1795	318	38	was	be	AUX
cblr-1795	318	39	written	write	VERB
cblr-1795	318	40	in	in	ADP
cblr-1795	318	41	such	such	DET
cblr-1795	318	42	a	a	DET
cblr-1795	318	43	way	way	NOUN
cblr-1795	318	44	as	as	SCONJ
cblr-1795	318	45	to	to	PART
cblr-1795	318	46	comply	comply	VERB
cblr-1795	318	47	with	with	ADP
cblr-1795	318	48	all	all	DET
cblr-1795	318	49	pri	pri	NOUN
cblr-1795	318	50	regulations	regulation	NOUN
cblr-1795	318	51	,	,	PUNCT
cblr-1795	318	52	the	the	DET
cblr-1795	318	53	structure	structure	NOUN
cblr-1795	318	54	eliminates	eliminate	VERB
cblr-1795	318	55	the	the	DET
cblr-1795	318	56	need	need	NOUN
cblr-1795	318	57	for	for	ADP
cblr-1795	318	58	private	private	ADJ
cblr-1795	318	59	letter	letter	NOUN
cblr-1795	318	60	rulings	ruling	NOUN
cblr-1795	318	61	or	or	CCONJ
cblr-1795	318	62	legal	legal	ADJ
cblr-1795	318	63	opinions	opinion	NOUN
cblr-1795	318	64	for	for	ADP
cblr-1795	318	65	foundation	foundation	NOUN
cblr-1795	318	66	investment	investment	NOUN
cblr-1795	318	67	in	in	ADP
cblr-1795	318	68	l3cs	l3cs	NOUN
cblr-1795	318	69	.	.	PUNCT
cblr-1795	319	1	"1	"1	NOUN
cblr-1795	319	2	indeed	indeed	ADV
cblr-1795	319	3	,	,	PUNCT
cblr-1795	319	4	the	the	DET
cblr-1795	319	5	creators	creator	NOUN
cblr-1795	319	6	of	of	ADP
cblr-1795	319	7	the	the	DET
cblr-1795	319	8	l3c	l3c	PROPN
cblr-1795	319	9	envisage	envisage	VERB
cblr-1795	319	10	a	a	DET
cblr-1795	319	11	master	master	NOUN
cblr-1795	319	12	list	list	NOUN
cblr-1795	319	13	,	,	PUNCT
cblr-1795	319	14	possibly	possibly	ADV
cblr-1795	319	15	maintained	maintain	VERB
cblr-1795	319	16	by	by	ADP
cblr-1795	319	17	the	the	DET
cblr-1795	319	18	irs	irs	PROPN
cblr-1795	319	19	,	,	PUNCT
cblr-1795	319	20	which	which	PRON
cblr-1795	319	21	would	would	AUX
cblr-1795	319	22	track	track	VERB
cblr-1795	319	23	the	the	DET
cblr-1795	319	24	organizations	organization	NOUN
cblr-1795	319	25	that	that	PRON
cblr-1795	319	26	had	have	AUX
cblr-1795	319	27	qualified	qualify	VERB
cblr-1795	319	28	under	under	ADP
cblr-1795	319	29	state	state	NOUN
cblr-1795	319	30	law	law	NOUN
cblr-1795	319	31	as	as	ADP
cblr-1795	319	32	l3cs	l3cs	NUM
cblr-1795	319	33	;	;	PUNCT
cblr-1795	319	34	private	private	ADJ
cblr-1795	319	35	86	86	NUM
cblr-1795	319	36	minnigh	minnigh	PROPN
cblr-1795	319	37	&	&	CCONJ
cblr-1795	319	38	lang	lang	PROPN
cblr-1795	319	39	,	,	PUNCT
cblr-1795	319	40	supra	supra	PROPN
cblr-1795	319	41	note	note	PROPN
cblr-1795	319	42	17	17	NUM
cblr-1795	319	43	,	,	PUNCT
cblr-1795	319	44	at	at	ADP
cblr-1795	319	45	24	24	NUM
cblr-1795	319	46	.	.	PUNCT
cblr-1795	320	1	87	87	NUM
cblr-1795	320	2	kelley	kelley	NOUN
cblr-1795	320	3	,	,	PUNCT
cblr-1795	320	4	supra	supra	PROPN
cblr-1795	320	5	note	note	NOUN
cblr-1795	320	6	3	3	NUM
cblr-1795	320	7	,	,	PUNCT
cblr-1795	320	8	at	at	ADP
cblr-1795	320	9	356	356	NUM
cblr-1795	320	10	.	.	PUNCT
cblr-1795	320	11	88	88	NUM
cblr-1795	321	1	i	i	PRON
cblr-1795	321	2	d.	d.	PROPN
cblr-1795	321	3	l3c	l3c	PROPN
cblr-1795	321	4	advocates	advocate	NOUN
cblr-1795	321	5	note	note	VERB
cblr-1795	321	6	that	that	SCONJ
cblr-1795	321	7	the	the	DET
cblr-1795	321	8	irs	irs	PROPN
cblr-1795	321	9	does	do	AUX
cblr-1795	321	10	not	not	PART
cblr-1795	321	11	pay	pay	VERB
cblr-1795	321	12	much	much	ADJ
cblr-1795	321	13	attention	attention	NOUN
cblr-1795	321	14	to	to	ADP
cblr-1795	321	15	enforcing	enforce	VERB
cblr-1795	321	16	pris	pris	X
cblr-1795	321	17	.	.	PUNCT
cblr-1795	322	1	minnigh	minnigh	PROPN
cblr-1795	322	2	&	&	CCONJ
cblr-1795	322	3	lang	lang	PROPN
cblr-1795	322	4	,	,	PUNCT
cblr-1795	322	5	supra	supra	PROPN
cblr-1795	322	6	note	note	PROPN
cblr-1795	322	7	17	17	NUM
cblr-1795	322	8	,	,	PUNCT
cblr-1795	322	9	at	at	ADP
cblr-1795	322	10	22	22	NUM
cblr-1795	322	11	(	(	PUNCT
cblr-1795	322	12	"	"	PUNCT
cblr-1795	322	13	the	the	DET
cblr-1795	322	14	irs	irs	PROPN
cblr-1795	322	15	does	do	AUX
cblr-1795	322	16	not	not	PART
cblr-1795	322	17	go	go	VERB
cblr-1795	322	18	through	through	ADP
cblr-1795	322	19	the	the	DET
cblr-1795	322	20	forms	form	NOUN
cblr-1795	322	21	,	,	PUNCT
cblr-1795	322	22	pick	pick	VERB
cblr-1795	322	23	out	out	ADP
cblr-1795	322	24	and	and	CCONJ
cblr-1795	322	25	itemize	itemize	VERB
cblr-1795	322	26	pris	pris	PROPN
cblr-1795	322	27	,	,	PUNCT
cblr-1795	322	28	and	and	CCONJ
cblr-1795	322	29	somewhere	somewhere	ADV
cblr-1795	322	30	publish	publish	VERB
cblr-1795	322	31	a	a	DET
cblr-1795	322	32	list	list	NOUN
cblr-1795	322	33	of	of	ADP
cblr-1795	322	34	them	they	PRON
cblr-1795	322	35	"	"	PUNCT
cblr-1795	322	36	)	)	PUNCT
cblr-1795	322	37	.	.	PUNCT
cblr-1795	323	1	89	89	NUM
cblr-1795	324	1	cassady	cassady	PROPN
cblr-1795	324	2	v.	v.	PROPN
cblr-1795	324	3	brewer	brewer	PROPN
cblr-1795	324	4	&	&	CCONJ
cblr-1795	324	5	michael	michael	PROPN
cblr-1795	324	6	j.	j.	PROPN
cblr-1795	324	7	rhim	rhim	PROPN
cblr-1795	324	8	,	,	PUNCT
cblr-1795	324	9	using	use	VERB
cblr-1795	324	10	the	the	DET
cblr-1795	324	11	"	"	PUNCT
cblr-1795	324	12	l3c	l3c	NOUN
cblr-1795	324	13	"	"	PUNCT
cblr-1795	324	14	for	for	ADP
cblr-1795	324	15	program	program	NOUN
cblr-1795	324	16	-	-	PUNCT
cblr-1795	324	17	related	relate	VERB
cblr-1795	324	18	investments	investment	NOUN
cblr-1795	324	19	,	,	PUNCT
cblr-1795	324	20	21	21	NUM
cblr-1795	324	21	tax'n	tax'n	NOUN
cblr-1795	324	22	exempts	exempt	VERB
cblr-1795	324	23	11	11	NUM
cblr-1795	324	24	,	,	PUNCT
cblr-1795	324	25	12	12	NUM
cblr-1795	324	26	(	(	PUNCT
cblr-1795	324	27	2009	2009	NUM
cblr-1795	324	28	)	)	PUNCT
cblr-1795	324	29	.	.	PUNCT
cblr-1795	325	1	90	90	NUM
cblr-1795	325	2	"	"	PUNCT
cblr-1795	325	3	one	one	NUM
cblr-1795	325	4	of	of	ADP
cblr-1795	325	5	the	the	DET
cblr-1795	325	6	primary	primary	ADJ
cblr-1795	325	7	initial	initial	ADJ
cblr-1795	325	8	goals	goal	NOUN
cblr-1795	325	9	for	for	ADP
cblr-1795	325	10	the	the	DET
cblr-1795	325	11	l3c	l3c	NOUN
cblr-1795	325	12	was	be	AUX
cblr-1795	325	13	to	to	PART
cblr-1795	325	14	make	make	VERB
cblr-1795	325	15	pris	pris	X
cblr-1795	325	16	more	more	ADV
cblr-1795	325	17	accessible	accessible	ADJ
cblr-1795	325	18	,	,	PUNCT
cblr-1795	325	19	simpler	simple	ADJ
cblr-1795	325	20	,	,	PUNCT
cblr-1795	325	21	less	less	ADV
cblr-1795	325	22	expensive	expensive	ADJ
cblr-1795	325	23	,	,	PUNCT
cblr-1795	325	24	and	and	CCONJ
cblr-1795	325	25	less	less	ADV
cblr-1795	325	26	mysterious	mysterious	ADJ
cblr-1795	325	27	by	by	ADP
cblr-1795	325	28	codifying	codify	VERB
cblr-1795	325	29	the	the	DET
cblr-1795	325	30	elements	element	NOUN
cblr-1795	325	31	into	into	ADP
cblr-1795	325	32	a	a	DET
cblr-1795	325	33	new	new	ADJ
cblr-1795	325	34	business	business	NOUN
cblr-1795	325	35	form	form	NOUN
cblr-1795	325	36	and	and	CCONJ
cblr-1795	325	37	injecting	inject	VERB
cblr-1795	325	38	those	those	DET
cblr-1795	325	39	elements	element	NOUN
cblr-1795	325	40	into	into	ADP
cblr-1795	325	41	the	the	DET
cblr-1795	325	42	form	form	NOUN
cblr-1795	325	43	's	's	PART
cblr-1795	325	44	genetic	genetic	ADJ
cblr-1795	325	45	code	code	NOUN
cblr-1795	325	46	,	,	PUNCT
cblr-1795	325	47	rather	rather	ADV
cblr-1795	325	48	than	than	ADP
cblr-1795	325	49	something	something	PRON
cblr-1795	325	50	merely	merely	ADV
cblr-1795	325	51	peripheral	peripheral	ADJ
cblr-1795	325	52	.	.	PUNCT
cblr-1795	325	53	"	"	PUNCT
cblr-1795	326	1	john	john	PROPN
cblr-1795	326	2	tyler	tyler	PROPN
cblr-1795	326	3	,	,	PUNCT
cblr-1795	326	4	negating	negate	VERB
cblr-1795	326	5	the	the	DET
cblr-1795	326	6	legal	legal	ADJ
cblr-1795	326	7	problem	problem	NOUN
cblr-1795	326	8	of	of	ADP
cblr-1795	326	9	having	have	VERB
cblr-1795	326	10	"	"	PUNCT
cblr-1795	326	11	two	two	NUM
cblr-1795	326	12	masters	master	NOUN
cblr-1795	326	13	"	"	PUNCT
cblr-1795	326	14	:	:	PUNCT
cblr-1795	326	15	a	a	DET
cblr-1795	326	16	framework	framework	NOUN
cblr-1795	326	17	for	for	ADP
cblr-1795	326	18	l3c	l3c	PROPN
cblr-1795	326	19	fiduciary	fiduciary	ADJ
cblr-1795	326	20	duties	duty	NOUN
cblr-1795	326	21	and	and	CCONJ
cblr-1795	326	22	accountability	accountability	NOUN
cblr-1795	326	23	,	,	PUNCT
cblr-1795	326	24	35	35	NUM
cblr-1795	326	25	vt	vt	NOUN
cblr-1795	326	26	.	.	PUNCT
cblr-1795	326	27	l.	l.	PROPN
cblr-1795	326	28	rev	rev	PROPN
cblr-1795	326	29	.	.	PROPN
cblr-1795	326	30	117	117	NUM
cblr-1795	326	31	,	,	PUNCT
cblr-1795	326	32	122	122	NUM
cblr-1795	326	33	(	(	PUNCT
cblr-1795	326	34	2010	2010	NUM
cblr-1795	326	35	)	)	PUNCT
cblr-1795	326	36	.	.	PUNCT
cblr-1795	327	1	the	the	DET
cblr-1795	327	2	l3c	l3c	NOUN
cblr-1795	327	3	's	's	PART
cblr-1795	327	4	tiered	tiere	VERB
cblr-1795	327	5	investment	investment	NOUN
cblr-1795	327	6	strategy	strategy	NOUN
cblr-1795	327	7	could	could	AUX
cblr-1795	327	8	be	be	AUX
cblr-1795	327	9	replicated	replicate	VERB
cblr-1795	327	10	using	use	VERB
cblr-1795	327	11	an	an	DET
cblr-1795	327	12	llc	llc	NOUN
cblr-1795	327	13	,	,	PUNCT
cblr-1795	327	14	but	but	CCONJ
cblr-1795	327	15	the	the	DET
cblr-1795	327	16	llc	llc	PROPN
cblr-1795	327	17	form	form	NOUN
cblr-1795	327	18	would	would	AUX
cblr-1795	327	19	be	be	AUX
cblr-1795	327	20	unlikely	unlikely	ADJ
cblr-1795	327	21	to	to	PART
cblr-1795	327	22	draw	draw	VERB
cblr-1795	327	23	foundation	foundation	NOUN
cblr-1795	327	24	support	support	NOUN
cblr-1795	327	25	.	.	PUNCT
cblr-1795	328	1	91	91	NUM
cblr-1795	328	2	community	community	NOUN
cblr-1795	328	3	wealth	wealth	NOUN
cblr-1795	328	4	ventures	ventures	PROPN
cblr-1795	328	5	,	,	PUNCT
cblr-1795	328	6	inc	inc	PROPN
cblr-1795	328	7	.	.	PROPN
cblr-1795	328	8	,	,	PUNCT
cblr-1795	328	9	the	the	DET
cblr-1795	328	10	l3c	l3c	NOUN
cblr-1795	328	11	:	:	PUNCT
cblr-1795	328	12	low	low	ADJ
cblr-1795	328	13	-	-	PUNCT
cblr-1795	328	14	profit	profit	NOUN
cblr-1795	328	15	limited	limited	ADJ
cblr-1795	328	16	liability	liability	NOUN
cblr-1795	328	17	company	company	NOUN
cblr-1795	328	18	research	research	NOUN
cblr-1795	328	19	brief	brief	NOUN
cblr-1795	328	20	3	3	NUM
cblr-1795	328	21	(	(	PUNCT
cblr-1795	328	22	2008	2008	NUM
cblr-1795	328	23	)	)	PUNCT
cblr-1795	328	24	,	,	PUNCT
cblr-1795	328	25	available	available	ADJ
cblr-1795	328	26	at	at	ADP
cblr-1795	328	27	http://	http://	PROPN
cblr-1795	328	28	www.cof.org/files/documents/conferences/legislativeandregulatory01.pdf	www.cof.org/files/documents/conferences/legislativeandregulatory01.pdf	PROPN
cblr-1795	329	1	[	[	X
cblr-1795	329	2	hereinafter	hereinafter	NOUN
cblr-1795	329	3	research	research	NOUN
cblr-1795	329	4	brief	brief	NOUN
cblr-1795	329	5	]	]	X
cblr-1795	329	6	.	.	PUNCT
cblr-1795	330	1	no	no	INTJ
cblr-1795	330	2	.	.	PUNCT
cblr-1795	331	1	i:242	i:242	NOUN
cblr-1795	331	2	]	]	PUNCT
cblr-1795	331	3	l3cs	l3cs	PUNCT
cblr-1795	331	4	and	and	CCONJ
cblr-1795	331	5	program	program	NOUN
cblr-1795	331	6	-	-	PUNCT
cblr-1795	331	7	related	relate	VERB
cblr-1795	331	8	investment	investment	NOUN
cblr-1795	331	9	259	259	NUM
cblr-1795	331	10	foundations	foundation	NOUN
cblr-1795	331	11	can	can	AUX
cblr-1795	331	12	consult	consult	VERB
cblr-1795	331	13	this	this	DET
cblr-1795	331	14	list	list	NOUN
cblr-1795	331	15	to	to	PART
cblr-1795	331	16	ensure	ensure	VERB
cblr-1795	331	17	that	that	SCONJ
cblr-1795	331	18	the	the	DET
cblr-1795	331	19	organizations	organization	NOUN
cblr-1795	331	20	they	they	PRON
cblr-1795	331	21	are	be	AUX
cblr-1795	331	22	interested	interested	ADJ
cblr-1795	331	23	in	in	ADP
cblr-1795	331	24	supporting	support	VERB
cblr-1795	331	25	have	have	AUX
cblr-1795	331	26	qualified	qualify	VERB
cblr-1795	331	27	for	for	ADP
cblr-1795	331	28	a	a	DET
cblr-1795	331	29	pri.92	pri.92	NOUN
cblr-1795	331	30	however	however	ADV
cblr-1795	331	31	,	,	PUNCT
cblr-1795	331	32	it	it	PRON
cblr-1795	331	33	is	be	AUX
cblr-1795	331	34	important	important	ADJ
cblr-1795	331	35	to	to	PART
cblr-1795	331	36	note	note	VERB
cblr-1795	331	37	that	that	SCONJ
cblr-1795	331	38	the	the	DET
cblr-1795	331	39	tiered	tiere	VERB
cblr-1795	331	40	investment	investment	NOUN
cblr-1795	331	41	strategy	strategy	NOUN
cblr-1795	331	42	could	could	AUX
cblr-1795	331	43	be	be	AUX
cblr-1795	331	44	set	set	VERB
cblr-1795	331	45	up	up	ADP
cblr-1795	331	46	using	use	VERB
cblr-1795	331	47	a	a	DET
cblr-1795	331	48	regular	regular	ADJ
cblr-1795	331	49	llc	llc	NOUN
cblr-1795	331	50	structure	structure	NOUN
cblr-1795	331	51	due	due	ADP
cblr-1795	331	52	to	to	ADP
cblr-1795	331	53	the	the	DET
cblr-1795	331	54	llc	llc	PROPN
cblr-1795	331	55	model	model	NOUN
cblr-1795	331	56	's	's	PART
cblr-1795	331	57	inherent	inherent	ADJ
cblr-1795	331	58	flexibility	flexibility	NOUN
cblr-1795	331	59	.	.	PUNCT
cblr-1795	332	1	if	if	SCONJ
cblr-1795	332	2	there	there	PRON
cblr-1795	332	3	are	be	VERB
cblr-1795	332	4	l3c	l3c	NUM
cblr-1795	332	5	statutory	statutory	ADJ
cblr-1795	332	6	restrictions	restriction	NOUN
cblr-1795	332	7	on	on	ADP
cblr-1795	332	8	regular	regular	ADJ
cblr-1795	332	9	llcs	llcs	NOUN
cblr-1795	332	10	that	that	SCONJ
cblr-1795	332	11	in	in	ADP
cblr-1795	332	12	some	some	DET
cblr-1795	332	13	way	way	NOUN
cblr-1795	332	14	discourage	discourage	VERB
cblr-1795	332	15	foundations	foundation	NOUN
cblr-1795	332	16	from	from	ADP
cblr-1795	332	17	making	make	VERB
cblr-1795	332	18	more	more	ADJ
cblr-1795	332	19	pris	pris	X
cblr-1795	332	20	,	,	PUNCT
cblr-1795	332	21	the	the	DET
cblr-1795	332	22	l3c	l3c	PROPN
cblr-1795	332	23	form	form	NOUN
cblr-1795	332	24	might	might	AUX
cblr-1795	332	25	not	not	PART
cblr-1795	332	26	live	live	VERB
cblr-1795	332	27	up	up	ADP
cblr-1795	332	28	to	to	ADP
cblr-1795	332	29	its	its	PRON
cblr-1795	332	30	advocates	advocate	NOUN
cblr-1795	332	31	'	'	PART
cblr-1795	332	32	promises.93	promises.93	NOUN
cblr-1795	332	33	the	the	DET
cblr-1795	332	34	following	follow	VERB
cblr-1795	332	35	section	section	NOUN
cblr-1795	332	36	analyzes	analyze	VERB
cblr-1795	332	37	whether	whether	SCONJ
cblr-1795	332	38	this	this	PRON
cblr-1795	332	39	could	could	AUX
cblr-1795	332	40	be	be	AUX
cblr-1795	332	41	the	the	DET
cblr-1795	332	42	case	case	NOUN
cblr-1795	332	43	.	.	PUNCT
cblr-1795	333	1	iii	iii	X
cblr-1795	333	2	.	.	PUNCT
cblr-1795	334	1	analysis	analysis	NOUN
cblr-1795	334	2	essential	essential	ADJ
cblr-1795	334	3	to	to	ADP
cblr-1795	334	4	the	the	DET
cblr-1795	334	5	l3cs	l3cs	NOUN
cblr-1795	334	6	'	'	PUNCT
cblr-1795	334	7	success	success	NOUN
cblr-1795	334	8	is	be	AUX
cblr-1795	334	9	the	the	DET
cblr-1795	334	10	organizational	organizational	ADJ
cblr-1795	334	11	form	form	NOUN
cblr-1795	334	12	's	's	PART
cblr-1795	334	13	ability	ability	NOUN
cblr-1795	334	14	to	to	PART
cblr-1795	334	15	facilitate	facilitate	VERB
cblr-1795	334	16	the	the	DET
cblr-1795	334	17	formation	formation	NOUN
cblr-1795	334	18	of	of	ADP
cblr-1795	334	19	pri	pri	NOUN
cblr-1795	334	20	by	by	ADP
cblr-1795	334	21	private	private	ADJ
cblr-1795	334	22	foundations	foundation	NOUN
cblr-1795	334	23	.	.	PUNCT
cblr-1795	335	1	generally	generally	ADV
cblr-1795	335	2	,	,	PUNCT
cblr-1795	335	3	there	there	PRON
cblr-1795	335	4	is	be	VERB
cblr-1795	335	5	a	a	DET
cblr-1795	335	6	dearth	dearth	NOUN
cblr-1795	335	7	of	of	ADP
cblr-1795	335	8	material	material	NOUN
cblr-1795	335	9	on	on	ADP
cblr-1795	335	10	pris	pris	PROPN
cblr-1795	335	11	,	,	PUNCT
cblr-1795	335	12	as	as	SCONJ
cblr-1795	335	13	published	publish	VERB
cblr-1795	335	14	interpretations	interpretation	NOUN
cblr-1795	335	15	through	through	ADP
cblr-1795	335	16	revenue	revenue	NOUN
cblr-1795	335	17	rulings	ruling	NOUN
cblr-1795	335	18	are	be	AUX
cblr-1795	335	19	rare.94	rare.94	VERB
cblr-1795	335	20	however	however	ADV
cblr-1795	335	21	,	,	PUNCT
cblr-1795	335	22	given	give	VERB
cblr-1795	335	23	the	the	DET
cblr-1795	335	24	requirements	requirement	NOUN
cblr-1795	335	25	outlined	outline	VERB
cblr-1795	335	26	in	in	ADP
cblr-1795	335	27	treasury	treasury	NOUN
cblr-1795	335	28	regulations	regulation	NOUN
cblr-1795	335	29	,	,	PUNCT
cblr-1795	335	30	as	as	ADV
cblr-1795	335	31	well	well	ADV
cblr-1795	335	32	as	as	ADP
cblr-1795	335	33	the	the	DET
cblr-1795	335	34	irs	irs	PROPN
cblr-1795	335	35	's	's	PART
cblr-1795	335	36	approach	approach	NOUN
cblr-1795	335	37	to	to	ADP
cblr-1795	335	38	interpreting	interpret	VERB
cblr-1795	335	39	pris	pris	NOUN
cblr-1795	335	40	-	-	PUNCT
cblr-1795	335	41	through	through	ADP
cblr-1795	335	42	private	private	ADJ
cblr-1795	335	43	letter	letter	NOUN
cblr-1795	335	44	rulings	ruling	NOUN
cblr-1795	335	45	which	which	PRON
cblr-1795	335	46	can	can	AUX
cblr-1795	335	47	not	not	PART
cblr-1795	335	48	be	be	AUX
cblr-1795	335	49	cited	cite	VERB
cblr-1795	335	50	as	as	ADP
cblr-1795	335	51	precedent	precedent	NOUN
cblr-1795	335	52	,	,	PUNCT
cblr-1795	335	53	but	but	CCONJ
cblr-1795	335	54	nevertheless	nevertheless	ADV
cblr-1795	335	55	serve	serve	VERB
cblr-1795	335	56	as	as	ADP
cblr-1795	335	57	support	support	NOUN
cblr-1795	335	58	for	for	ADP
cblr-1795	335	59	the	the	DET
cblr-1795	335	60	argument	argument	NOUN
cblr-1795	335	61	that	that	SCONJ
cblr-1795	335	62	the	the	DET
cblr-1795	335	63	irs	irs	PROPN
cblr-1795	335	64	has	have	AUX
cblr-1795	335	65	endorsed	endorse	VERB
cblr-1795	335	66	a	a	DET
cblr-1795	335	67	particular	particular	ADJ
cblr-1795	335	68	principle9	principle9	NOUN
cblr-1795	335	69	*	*	NOUN
cblr-1795	335	70	-it	-it	NOUN
cblr-1795	335	71	is	be	AUX
cblr-1795	335	72	unlikely	unlikely	ADJ
cblr-1795	335	73	that	that	SCONJ
cblr-1795	335	74	the	the	DET
cblr-1795	335	75	language	language	NOUN
cblr-1795	335	76	of	of	ADP
cblr-1795	335	77	92	92	NUM
cblr-1795	335	78	kelley	kelley	NOUN
cblr-1795	335	79	,	,	PUNCT
cblr-1795	335	80	supra	supra	PROPN
cblr-1795	335	81	note	note	NOUN
cblr-1795	335	82	3	3	NUM
cblr-1795	335	83	,	,	PUNCT
cblr-1795	335	84	at	at	ADP
cblr-1795	335	85	373	373	NUM
cblr-1795	335	86	.	.	PUNCT
cblr-1795	336	1	93	93	NUM
cblr-1795	336	2	commentators	commentator	NOUN
cblr-1795	336	3	note	note	VERB
cblr-1795	336	4	that	that	SCONJ
cblr-1795	336	5	l3cs	l3cs	PUNCT
cblr-1795	336	6	have	have	VERB
cblr-1795	336	7	"	"	PUNCT
cblr-1795	336	8	branding	branding	NOUN
cblr-1795	336	9	"	"	PUNCT
cblr-1795	336	10	value	value	NOUN
cblr-1795	336	11	,	,	PUNCT
cblr-1795	336	12	allowing	allow	VERB
cblr-1795	336	13	social	social	ADJ
cblr-1795	336	14	entrepreneurs	entrepreneur	NOUN
cblr-1795	336	15	to	to	PART
cblr-1795	336	16	represent	represent	VERB
cblr-1795	336	17	to	to	ADP
cblr-1795	336	18	foundations	foundation	NOUN
cblr-1795	336	19	that	that	SCONJ
cblr-1795	336	20	they	they	PRON
cblr-1795	336	21	are	be	AUX
cblr-1795	336	22	dedicated	dedicate	VERB
cblr-1795	336	23	to	to	ADP
cblr-1795	336	24	the	the	DET
cblr-1795	336	25	social	social	ADJ
cblr-1795	336	26	mission	mission	NOUN
cblr-1795	336	27	from	from	ADP
cblr-1795	336	28	a	a	DET
cblr-1795	336	29	statutory	statutory	ADJ
cblr-1795	336	30	perspective	perspective	NOUN
cblr-1795	336	31	,	,	PUNCT
cblr-1795	336	32	as	as	SCONJ
cblr-1795	336	33	opposed	oppose	VERB
cblr-1795	336	34	to	to	ADP
cblr-1795	336	35	the	the	DET
cblr-1795	336	36	operating	operating	NOUN
cblr-1795	336	37	agreement	agreement	NOUN
cblr-1795	336	38	(	(	PUNCT
cblr-1795	336	39	the	the	DET
cblr-1795	336	40	former	former	ADJ
cblr-1795	336	41	being	be	AUX
cblr-1795	336	42	more	more	ADV
cblr-1795	336	43	difficult	difficult	ADJ
cblr-1795	336	44	to	to	PART
cblr-1795	336	45	change	change	VERB
cblr-1795	336	46	than	than	ADP
cblr-1795	336	47	the	the	DET
cblr-1795	336	48	latter	latter	ADJ
cblr-1795	336	49	)	)	PUNCT
cblr-1795	336	50	.	.	PUNCT
cblr-1795	337	1	see	see	VERB
cblr-1795	337	2	kelley	kelley	PROPN
cblr-1795	337	3	,	,	PUNCT
cblr-1795	337	4	supra	supra	PROPN
cblr-1795	337	5	note	note	NOUN
cblr-1795	337	6	3	3	NUM
cblr-1795	337	7	,	,	PUNCT
cblr-1795	337	8	at	at	ADP
cblr-1795	337	9	371	371	NUM
cblr-1795	337	10	.	.	PUNCT
cblr-1795	338	1	as	as	ADP
cblr-1795	338	2	rich	rich	ADJ
cblr-1795	338	3	zwetsch	zwetsch	NOUN
cblr-1795	338	4	of	of	ADP
cblr-1795	338	5	intersector	intersector	NOUN
cblr-1795	338	6	partners	partner	NOUN
cblr-1795	338	7	,	,	PUNCT
cblr-1795	338	8	l3c	l3c	PROPN
cblr-1795	338	9	,	,	PUNCT
cblr-1795	338	10	pointed	point	VERB
cblr-1795	338	11	out	out	ADP
cblr-1795	338	12	,	,	PUNCT
cblr-1795	338	13	"	"	PUNCT
cblr-1795	338	14	there	there	PRON
cblr-1795	338	15	are	be	VERB
cblr-1795	338	16	millions	million	NOUN
cblr-1795	338	17	of	of	ADP
cblr-1795	338	18	llcs	llcs	NOUN
cblr-1795	338	19	out	out	ADV
cblr-1795	338	20	there	there	ADV
cblr-1795	338	21	.	.	PUNCT
cblr-1795	339	1	how	how	SCONJ
cblr-1795	339	2	can	can	AUX
cblr-1795	339	3	you	you	PRON
cblr-1795	339	4	tell	tell	VERB
cblr-1795	339	5	,	,	PUNCT
cblr-1795	339	6	just	just	ADV
cblr-1795	339	7	from	from	ADP
cblr-1795	339	8	their	their	PRON
cblr-1795	339	9	name	name	NOUN
cblr-1795	339	10	,	,	PUNCT
cblr-1795	339	11	that	that	SCONJ
cblr-1795	339	12	they	they	PRON
cblr-1795	339	13	have	have	VERB
cblr-1795	339	14	a	a	DET
cblr-1795	339	15	social	social	ADJ
cblr-1795	339	16	mission	mission	NOUN
cblr-1795	339	17	?	?	PUNCT
cblr-1795	339	18	"	"	PUNCT
cblr-1795	340	1	schmidt	schmidt	PROPN
cblr-1795	340	2	,	,	PUNCT
cblr-1795	340	3	supra	supra	PROPN
cblr-1795	340	4	note	note	NOUN
cblr-1795	340	5	20	20	NUM
cblr-1795	340	6	,	,	PUNCT
cblr-1795	340	7	at	at	ADP
cblr-1795	340	8	183	183	NUM
cblr-1795	340	9	.	.	PUNCT
cblr-1795	341	1	however	however	ADV
cblr-1795	341	2	,	,	PUNCT
cblr-1795	341	3	early	early	ADJ
cblr-1795	341	4	l3cs	l3cs	PUNCT
cblr-1795	341	5	report	report	NOUN
cblr-1795	341	6	that	that	SCONJ
cblr-1795	341	7	the	the	DET
cblr-1795	341	8	newness	newness	NOUN
cblr-1795	341	9	of	of	ADP
cblr-1795	341	10	the	the	DET
cblr-1795	341	11	l3c	l3c	PROPN
cblr-1795	341	12	form	form	NOUN
cblr-1795	341	13	has	have	AUX
cblr-1795	341	14	generated	generate	VERB
cblr-1795	341	15	some	some	DET
cblr-1795	341	16	confusion	confusion	NOUN
cblr-1795	341	17	when	when	SCONJ
cblr-1795	341	18	l3cs	l3cs	PUNCT
cblr-1795	341	19	have	have	AUX
cblr-1795	341	20	sought	seek	VERB
cblr-1795	341	21	funding	funding	NOUN
cblr-1795	341	22	.	.	PUNCT
cblr-1795	342	1	i	i	PRON
cblr-1795	342	2	d.	d.	PROPN
cblr-1795	342	3	at	at	ADP
cblr-1795	342	4	187	187	NUM
cblr-1795	342	5	.	.	PUNCT
cblr-1795	343	1	additionally	additionally	ADV
cblr-1795	343	2	,	,	PUNCT
cblr-1795	343	3	without	without	ADP
cblr-1795	343	4	some	some	DET
cblr-1795	343	5	legal	legal	ADJ
cblr-1795	343	6	basis	basis	NOUN
cblr-1795	343	7	for	for	ADP
cblr-1795	343	8	establishing	establish	VERB
cblr-1795	343	9	that	that	PRON
cblr-1795	343	10	l3cs	l3cs	PUNCT
cblr-1795	343	11	will	will	AUX
cblr-1795	343	12	facilitate	facilitate	VERB
cblr-1795	343	13	the	the	DET
cblr-1795	343	14	making	making	NOUN
cblr-1795	343	15	of	of	ADP
cblr-1795	343	16	pris	pris	NOUN
cblr-1795	343	17	by	by	ADP
cblr-1795	343	18	private	private	ADJ
cblr-1795	343	19	foundations	foundation	NOUN
cblr-1795	343	20	,	,	PUNCT
cblr-1795	343	21	one	one	PRON
cblr-1795	343	22	can	can	AUX
cblr-1795	343	23	expect	expect	VERB
cblr-1795	343	24	the	the	DET
cblr-1795	343	25	branding	branding	NOUN
cblr-1795	343	26	value	value	NOUN
cblr-1795	343	27	to	to	PART
cblr-1795	343	28	diminish	diminish	VERB
cblr-1795	343	29	over	over	ADP
cblr-1795	343	30	time	time	NOUN
cblr-1795	343	31	.	.	PUNCT
cblr-1795	344	1	94	94	NUM
cblr-1795	344	2	bishop	bishop	PROPN
cblr-1795	344	3	,	,	PUNCT
cblr-1795	344	4	supra	supra	PROPN
cblr-1795	344	5	note	note	NOUN
cblr-1795	344	6	32	32	NUM
cblr-1795	344	7	,	,	PUNCT
cblr-1795	344	8	at	at	ADP
cblr-1795	344	9	261	261	NUM
cblr-1795	344	10	.	.	PUNCT
cblr-1795	344	11	95	95	NUM
cblr-1795	344	12	see	see	VERB
cblr-1795	344	13	woods	wood	NOUN
cblr-1795	344	14	inv	inv	VERB
cblr-1795	344	15	.	.	PUNCT
cblr-1795	344	16	co.	co.	PROPN
cblr-1795	345	1	v.	v.	ADP
cblr-1795	345	2	comm'r	comm'r	PROPN
cblr-1795	345	3	,	,	PUNCT
cblr-1795	345	4	85	85	NUM
cblr-1795	345	5	t.c	t.c	PROPN
cblr-1795	345	6	.	.	PROPN
cblr-1795	345	7	274	274	NUM
cblr-1795	345	8	,	,	PUNCT
cblr-1795	345	9	281	281	NUM
cblr-1795	345	10	n.15	n.15	PART
cblr-1795	345	11	(	(	PUNCT
cblr-1795	345	12	1985	1985	NUM
cblr-1795	345	13	)	)	PUNCT
cblr-1795	345	14	(	(	PUNCT
cblr-1795	345	15	stating	state	VERB
cblr-1795	345	16	that	that	SCONJ
cblr-1795	345	17	"	"	PUNCT
cblr-1795	345	18	private	private	ADJ
cblr-1795	345	19	letter	letter	NOUN
cblr-1795	345	20	rulings	ruling	NOUN
cblr-1795	345	21	and	and	CCONJ
cblr-1795	345	22	technical	technical	ADJ
cblr-1795	345	23	advice	advice	NOUN
cblr-1795	345	24	memoranda	memoranda	NOUN
cblr-1795	345	25	may	may	AUX
cblr-1795	345	26	not	not	PART
cblr-1795	345	27	be	be	AUX
cblr-1795	345	28	cited	cite	VERB
cblr-1795	345	29	for	for	ADP
cblr-1795	345	30	their	their	PRON
cblr-1795	345	31	precedential	precedential	ADJ
cblr-1795	345	32	value	value	NOUN
cblr-1795	345	33	,	,	PUNCT
cblr-1795	345	34	but	but	CCONJ
cblr-1795	345	35	they	they	PRON
cblr-1795	345	36	'	'	AUX
cblr-1795	345	37	do	do	AUX
cblr-1795	345	38	reveal	reveal	VERB
cblr-1795	345	39	the	the	DET
cblr-1795	345	40	interpretation	interpretation	NOUN
cblr-1795	345	41	put	put	VERB
cblr-1795	345	42	upon	upon	SCONJ
cblr-1795	345	43	the	the	DET
cblr-1795	345	44	statute	statute	NOUN
cblr-1795	345	45	by	by	ADP
cblr-1795	345	46	the	the	DET
cblr-1795	345	47	agency	agency	NOUN
cblr-1795	345	48	charged	charge	VERB
cblr-1795	345	49	with	with	ADP
cblr-1795	345	50	the	the	DET
cblr-1795	345	51	responsibility	responsibility	NOUN
cblr-1795	345	52	of	of	ADP
cblr-1795	345	53	260	260	NUM
cblr-1795	345	54	col	col	PROPN
cblr-1795	345	55	uamia	uamia	PROPN
cblr-1795	345	56	b	b	PROPN
cblr-1795	346	1	usiness	usiness	PROPN
cblr-1795	346	2	la	la	PROPN
cblr-1795	346	3	w	w	PROPN
cblr-1795	346	4	re	re	PROPN
cblr-1795	346	5	vie	vie	PROPN
cblr-1795	346	6	w	w	PROPN
cblr-1795	347	1	[	[	X
cblr-1795	347	2	vol	vol	NOUN
cblr-1795	347	3	.	.	PUNCT
cblr-1795	348	1	2013	2013	NUM
cblr-1795	348	2	l3c	l3c	NOUN
cblr-1795	348	3	legislation	legislation	NOUN
cblr-1795	348	4	dovetailing	dovetail	VERB
cblr-1795	348	5	with	with	ADP
cblr-1795	348	6	pri	pri	NOUN
cblr-1795	348	7	requirements	requirement	NOUN
cblr-1795	348	8	will	will	AUX
cblr-1795	348	9	significantly	significantly	ADV
cblr-1795	348	10	alter	alter	VERB
cblr-1795	348	11	how	how	SCONJ
cblr-1795	348	12	private	private	ADJ
cblr-1795	348	13	foundations	foundation	NOUN
cblr-1795	348	14	approach	approach	NOUN
cblr-1795	348	15	pris	pris	X
cblr-1795	348	16	.	.	PUNCT
cblr-1795	349	1	as	as	SCONJ
cblr-1795	349	2	noted	note	VERB
cblr-1795	349	3	by	by	ADP
cblr-1795	349	4	daniel	daniel	PROPN
cblr-1795	349	5	kleinberger	kleinberger	PROPN
cblr-1795	349	6	,	,	PUNCT
cblr-1795	349	7	there	there	PRON
cblr-1795	349	8	is	be	VERB
cblr-1795	349	9	nothing	nothing	PRON
cblr-1795	349	10	"	"	PUNCT
cblr-1795	349	11	off	off	ADP
cblr-1795	349	12	the	the	DET
cblr-1795	349	13	shelf	shelf	NOUN
cblr-1795	349	14	'	'	PUNCT
cblr-1795	349	15	about	about	ADP
cblr-1795	349	16	a	a	DET
cblr-1795	349	17	pri	pri	NOUN
cblr-1795	349	18	transaction	transaction	NOUN
cblr-1795	349	19	.	.	PUNCT
cblr-1795	350	1	6	6	NUM
cblr-1795	350	2	a	a	DET
cblr-1795	350	3	private	private	ADJ
cblr-1795	350	4	foundation	foundation	NOUN
cblr-1795	350	5	looking	look	VERB
cblr-1795	350	6	to	to	PART
cblr-1795	350	7	make	make	VERB
cblr-1795	350	8	a	a	DET
cblr-1795	350	9	pri	pri	NOUN
cblr-1795	350	10	into	into	ADP
cblr-1795	350	11	a	a	DET
cblr-1795	350	12	l3c	l3c	NOUN
cblr-1795	350	13	must	must	AUX
cblr-1795	350	14	carefully	carefully	ADV
cblr-1795	350	15	structure	structure	VERB
cblr-1795	350	16	the	the	DET
cblr-1795	350	17	pri	pri	NOUN
cblr-1795	350	18	to	to	PART
cblr-1795	350	19	meet	meet	VERB
cblr-1795	350	20	irs	irs	PROPN
cblr-1795	350	21	standards	standard	NOUN
cblr-1795	350	22	,	,	PUNCT
cblr-1795	350	23	as	as	ADV
cblr-1795	350	24	well	well	ADV
cblr-1795	350	25	as	as	ADP
cblr-1795	350	26	engage	engage	VERB
cblr-1795	350	27	in	in	ADP
cblr-1795	350	28	ongoing	ongoing	ADJ
cblr-1795	350	29	due	due	ADJ
cblr-1795	350	30	diligence	diligence	NOUN
cblr-1795	350	31	to	to	PART
cblr-1795	350	32	ensure	ensure	VERB
cblr-1795	350	33	the	the	DET
cblr-1795	350	34	pri	pri	NOUN
cblr-1795	350	35	is	be	AUX
cblr-1795	350	36	being	be	AUX
cblr-1795	350	37	made	make	VERB
cblr-1795	350	38	properly	properly	ADV
cblr-1795	350	39	.	.	PUNCT
cblr-1795	351	1	l3c	l3c	VERB
cblr-1795	351	2	legislation	legislation	NOUN
cblr-1795	351	3	does	do	AUX
cblr-1795	351	4	not	not	PART
cblr-1795	351	5	obviate	obviate	VERB
cblr-1795	351	6	these	these	DET
cblr-1795	351	7	steps	step	NOUN
cblr-1795	351	8	.	.	PUNCT
cblr-1795	352	1	a.	a.	NOUN
cblr-1795	352	2	pri	pri	PROPN
cblr-1795	352	3	decisions	decision	NOUN
cblr-1795	352	4	require	require	VERB
cblr-1795	352	5	a	a	DET
cblr-1795	352	6	case	case	NOUN
cblr-1795	352	7	-	-	PUNCT
cblr-1795	352	8	by	by	ADP
cblr-1795	352	9	-	-	PUNCT
cblr-1795	352	10	case	case	NOUN
cblr-1795	352	11	determination	determination	NOUN
cblr-1795	352	12	based	base	VERB
cblr-1795	352	13	on	on	ADP
cblr-1795	352	14	particularized	particularize	VERB
cblr-1795	352	15	facts	fact	NOUN
cblr-1795	352	16	that	that	PRON
cblr-1795	352	17	l3c	l3c	VERB
cblr-1795	352	18	legislation	legislation	NOUN
cblr-1795	352	19	can	can	AUX
cblr-1795	352	20	not	not	PART
cblr-1795	352	21	allay	allay	VERB
cblr-1795	352	22	to	to	PART
cblr-1795	352	23	qualify	qualify	VERB
cblr-1795	352	24	as	as	ADP
cblr-1795	352	25	a	a	DET
cblr-1795	352	26	pri	pri	NOUN
cblr-1795	352	27	,	,	PUNCT
cblr-1795	352	28	an	an	DET
cblr-1795	352	29	investment	investment	NOUN
cblr-1795	352	30	must	must	AUX
cblr-1795	352	31	meet	meet	VERB
cblr-1795	352	32	three	three	NUM
cblr-1795	352	33	requirements	requirement	NOUN
cblr-1795	352	34	:	:	PUNCT
cblr-1795	352	35	(	(	PUNCT
cblr-1795	352	36	1	1	X
cblr-1795	352	37	)	)	PUNCT
cblr-1795	352	38	the	the	DET
cblr-1795	352	39	primary	primary	ADJ
cblr-1795	352	40	purpose	purpose	NOUN
cblr-1795	352	41	of	of	ADP
cblr-1795	352	42	the	the	DET
cblr-1795	352	43	investment	investment	NOUN
cblr-1795	352	44	must	must	AUX
cblr-1795	352	45	be	be	AUX
cblr-1795	352	46	the	the	DET
cblr-1795	352	47	accomplishment	accomplishment	NOUN
cblr-1795	352	48	of	of	ADP
cblr-1795	352	49	one	one	NUM
cblr-1795	352	50	or	or	CCONJ
cblr-1795	352	51	more	more	ADJ
cblr-1795	352	52	of	of	ADP
cblr-1795	352	53	the	the	DET
cblr-1795	352	54	purposes	purpose	NOUN
cblr-1795	352	55	described	describe	VERB
cblr-1795	352	56	in	in	ADP
cblr-1795	352	57	section	section	NOUN
cblr-1795	352	58	170(c)(2)(b);9	170(c)(2)(b);9	NUM
cblr-1795	352	59	7	7	NUM
cblr-1795	352	60	(	(	PUNCT
cblr-1795	352	61	2	2	NUM
cblr-1795	352	62	)	)	PUNCT
cblr-1795	352	63	no	no	DET
cblr-1795	352	64	significant	significant	ADJ
cblr-1795	352	65	purpose	purpose	NOUN
cblr-1795	352	66	of	of	ADP
cblr-1795	352	67	the	the	DET
cblr-1795	352	68	investment	investment	NOUN
cblr-1795	352	69	can	can	AUX
cblr-1795	352	70	be	be	AUX
cblr-1795	352	71	the	the	DET
cblr-1795	352	72	production	production	NOUN
cblr-1795	352	73	of	of	ADP
cblr-1795	352	74	income	income	NOUN
cblr-1795	352	75	or	or	CCONJ
cblr-1795	352	76	the	the	DET
cblr-1795	352	77	appreciation	appreciation	NOUN
cblr-1795	352	78	of	of	ADP
cblr-1795	352	79	property;98	property;98	ADJ
cblr-1795	352	80	and	and	CCONJ
cblr-1795	352	81	(	(	PUNCT
cblr-1795	352	82	3	3	NUM
cblr-1795	352	83	)	)	PUNCT
cblr-1795	352	84	no	no	DET
cblr-1795	352	85	purpose	purpose	NOUN
cblr-1795	352	86	of	of	ADP
cblr-1795	352	87	the	the	DET
cblr-1795	352	88	investment	investment	NOUN
cblr-1795	352	89	can	can	AUX
cblr-1795	352	90	be	be	AUX
cblr-1795	352	91	to	to	PART
cblr-1795	352	92	engage	engage	VERB
cblr-1795	352	93	in	in	ADP
cblr-1795	352	94	a	a	DET
cblr-1795	352	95	political	political	ADJ
cblr-1795	352	96	campaign	campaign	NOUN
cblr-1795	352	97	or	or	CCONJ
cblr-1795	352	98	influence	influence	NOUN
cblr-1795	352	99	legislation.99	legislation.99	VERB
cblr-1795	352	100	meeting	meet	VERB
cblr-1795	352	101	these	these	DET
cblr-1795	352	102	requirements	requirement	NOUN
cblr-1795	352	103	involves	involve	VERB
cblr-1795	352	104	a	a	DET
cblr-1795	352	105	case	case	NOUN
cblr-1795	352	106	-	-	PUNCT
cblr-1795	352	107	by	by	ADP
cblr-1795	352	108	-	-	PUNCT
cblr-1795	352	109	case	case	NOUN
cblr-1795	352	110	inquiry	inquiry	NOUN
cblr-1795	352	111	based	base	VERB
cblr-1795	352	112	on	on	ADP
cblr-1795	352	113	the	the	DET
cblr-1795	352	114	facts	fact	NOUN
cblr-1795	352	115	and	and	CCONJ
cblr-1795	352	116	circumstances	circumstance	NOUN
cblr-1795	352	117	of	of	ADP
cblr-1795	352	118	the	the	DET
cblr-1795	352	119	investment	investment	NOUN
cblr-1795	352	120	.	.	PUNCT
cblr-1795	353	1	100	100	NUM
cblr-1795	353	2	the	the	DET
cblr-1795	353	3	fact	fact	NOUN
cblr-1795	353	4	that	that	SCONJ
cblr-1795	353	5	l3c	l3c	VERB
cblr-1795	353	6	legislation	legislation	NOUN
cblr-1795	353	7	imposes	impose	VERB
cblr-1795	353	8	specific	specific	ADJ
cblr-1795	353	9	purposes	purpose	NOUN
cblr-1795	353	10	on	on	ADP
cblr-1795	353	11	the	the	DET
cblr-1795	353	12	recipient	recipient	NOUN
cblr-1795	353	13	of	of	ADP
cblr-1795	353	14	the	the	DET
cblr-1795	353	15	investment	investment	NOUN
cblr-1795	353	16	does	do	AUX
cblr-1795	353	17	not	not	PART
cblr-1795	353	18	change	change	VERB
cblr-1795	353	19	the	the	DET
cblr-1795	353	20	underlying	underlying	ADJ
cblr-1795	353	21	calculus	calculus	NOUN
cblr-1795	353	22	for	for	ADP
cblr-1795	353	23	private	private	ADJ
cblr-1795	353	24	foundations	foundation	NOUN
cblr-1795	353	25	;	;	PUNCT
cblr-1795	353	26	they	they	PRON
cblr-1795	353	27	will	will	AUX
cblr-1795	353	28	still	still	ADV
cblr-1795	353	29	need	need	VERB
cblr-1795	353	30	to	to	PART
cblr-1795	353	31	carefully	carefully	ADV
cblr-1795	353	32	study	study	VERB
cblr-1795	353	33	the	the	DET
cblr-1795	353	34	investment	investment	NOUN
cblr-1795	353	35	itself	itself	PRON
cblr-1795	353	36	in	in	ADP
cblr-1795	353	37	order	order	NOUN
cblr-1795	353	38	to	to	PART
cblr-1795	353	39	ensure	ensure	VERB
cblr-1795	353	40	irs	irs	PROPN
cblr-1795	353	41	requirements	requirement	NOUN
cblr-1795	353	42	are	be	AUX
cblr-1795	353	43	met	meet	VERB
cblr-1795	353	44	.	.	PUNCT
cblr-1795	354	1	the	the	DET
cblr-1795	354	2	following	follow	VERB
cblr-1795	354	3	section	section	NOUN
cblr-1795	354	4	focuses	focus	VERB
cblr-1795	354	5	on	on	ADP
cblr-1795	354	6	the	the	DET
cblr-1795	354	7	first	first	ADJ
cblr-1795	354	8	two	two	NUM
cblr-1795	354	9	requirements	requirement	NOUN
cblr-1795	354	10	,	,	PUNCT
cblr-1795	354	11	as	as	SCONJ
cblr-1795	354	12	the	the	DET
cblr-1795	354	13	third	third	ADJ
cblr-1795	354	14	requirement	requirement	NOUN
cblr-1795	354	15	of	of	ADP
cblr-1795	354	16	the	the	DET
cblr-1795	354	17	pri	pri	NOUN
cblr-1795	354	18	not	not	PART
cblr-1795	354	19	having	have	VERB
cblr-1795	354	20	the	the	DET
cblr-1795	354	21	purpose	purpose	NOUN
cblr-1795	354	22	of	of	ADP
cblr-1795	354	23	engaging	engage	VERB
cblr-1795	354	24	administering	administer	VERB
cblr-1795	354	25	the	the	DET
cblr-1795	354	26	revenue	revenue	NOUN
cblr-1795	354	27	laws	law	NOUN
cblr-1795	354	28	'	'	PART
cblr-1795	354	29	)	)	PUNCT
cblr-1795	354	30	(	(	PUNCT
cblr-1795	354	31	quoting	quote	VERB
cblr-1795	354	32	hanover	hanover	PROPN
cblr-1795	354	33	bank	bank	PROPN
cblr-1795	354	34	v.	v.	ADP
cblr-1795	354	35	comm'r	comm'r	PROPN
cblr-1795	354	36	,	,	PUNCT
cblr-1795	354	37	369	369	NUM
cblr-1795	354	38	u.s	u.s	PROPN
cblr-1795	354	39	.	.	PROPN
cblr-1795	354	40	672	672	NUM
cblr-1795	354	41	,	,	PUNCT
cblr-1795	354	42	686	686	NUM
cblr-1795	354	43	-	-	SYM
cblr-1795	354	44	87	87	NUM
cblr-1795	354	45	(	(	PUNCT
cblr-1795	354	46	1962	1962	NUM
cblr-1795	354	47	)	)	PUNCT
cblr-1795	354	48	)	)	PUNCT
cblr-1795	354	49	.	.	PUNCT
cblr-1795	355	1	96	96	NUM
cblr-1795	355	2	kleinberger	kleinberger	NOUN
cblr-1795	355	3	,	,	PUNCT
cblr-1795	355	4	supra	supra	PROPN
cblr-1795	355	5	note	note	PROPN
cblr-1795	355	6	21	21	NUM
cblr-1795	355	7	,	,	PUNCT
cblr-1795	355	8	at	at	ADP
cblr-1795	355	9	899	899	NUM
cblr-1795	355	10	.	.	NOUN
cblr-1795	355	11	97	97	NUM
cblr-1795	355	12	i.r.c	i.r.c	NOUN
cblr-1795	355	13	.	.	PUNCT
cblr-1795	356	1	§	§	PROPN
cblr-1795	356	2	4944(c	4944(c	PROPN
cblr-1795	356	3	)	)	PUNCT
cblr-1795	356	4	(	(	PUNCT
cblr-1795	356	5	2011	2011	NUM
cblr-1795	356	6	)	)	PUNCT
cblr-1795	356	7	;	;	PUNCT
cblr-1795	357	1	treas	treas	PROPN
cblr-1795	357	2	.	.	PUNCT
cblr-1795	358	1	reg	reg	PROPN
cblr-1795	358	2	.	.	PUNCT
cblr-1795	359	1	§	§	PROPN
cblr-1795	359	2	53.4944	53.4944	NUM
cblr-1795	359	3	-	-	SYM
cblr-1795	359	4	3(a)(1)(i	3(a)(1)(i	NUM
cblr-1795	359	5	)	)	PUNCT
cblr-1795	359	6	(	(	PUNCT
cblr-1795	359	7	2012	2012	NUM
cblr-1795	359	8	)	)	PUNCT
cblr-1795	359	9	.	.	PUNCT
cblr-1795	360	1	98	98	NUM
cblr-1795	360	2	i.r.c	i.r.c	NOUN
cblr-1795	360	3	.	.	PUNCT
cblr-1795	361	1	§	§	PROPN
cblr-1795	361	2	4944(c	4944(c	PROPN
cblr-1795	361	3	)	)	PUNCT
cblr-1795	361	4	(	(	PUNCT
cblr-1795	361	5	2011	2011	NUM
cblr-1795	361	6	)	)	PUNCT
cblr-1795	361	7	;	;	PUNCT
cblr-1795	362	1	treas	treas	PROPN
cblr-1795	362	2	.	.	PUNCT
cblr-1795	363	1	reg	reg	PROPN
cblr-1795	363	2	.	.	PUNCT
cblr-1795	364	1	§	§	PROPN
cblr-1795	364	2	53.4944	53.4944	NUM
cblr-1795	364	3	-	-	SYM
cblr-1795	364	4	3(a)(1)(ii	3(a)(1)(ii	NUM
cblr-1795	364	5	)	)	PUNCT
cblr-1795	364	6	(	(	PUNCT
cblr-1795	364	7	2012	2012	NUM
cblr-1795	364	8	)	)	PUNCT
cblr-1795	364	9	.	.	PUNCT
cblr-1795	365	1	99	99	NUM
cblr-1795	365	2	treas	trea	NOUN
cblr-1795	365	3	.	.	PUNCT
cblr-1795	366	1	reg	reg	PROPN
cblr-1795	366	2	.	.	PUNCT
cblr-1795	367	1	§	§	PROPN
cblr-1795	367	2	53.4944	53.4944	NUM
cblr-1795	367	3	-	-	SYM
cblr-1795	367	4	3(a)(1)(iii	3(a)(1)(iii	NUM
cblr-1795	367	5	)	)	PUNCT
cblr-1795	367	6	(	(	PUNCT
cblr-1795	367	7	2012	2012	NUM
cblr-1795	367	8	)	)	PUNCT
cblr-1795	367	9	.	.	PUNCT
cblr-1795	368	1	100	100	NUM
cblr-1795	368	2	a	a	DET
cblr-1795	368	3	permissible	permissible	ADJ
cblr-1795	368	4	pri	pri	NOUN
cblr-1795	368	5	includes	include	VERB
cblr-1795	368	6	a	a	DET
cblr-1795	368	7	private	private	ADJ
cblr-1795	368	8	foundation	foundation	NOUN
cblr-1795	368	9	making	make	VERB
cblr-1795	368	10	a	a	DET
cblr-1795	368	11	belowmarket	belowmarket	NOUN
cblr-1795	368	12	loan	loan	NOUN
cblr-1795	368	13	to	to	ADP
cblr-1795	368	14	a	a	DET
cblr-1795	368	15	business	business	NOUN
cblr-1795	368	16	corporation	corporation	NOUN
cblr-1795	368	17	whose	whose	DET
cblr-1795	368	18	stock	stock	NOUN
cblr-1795	368	19	is	be	AUX
cblr-1795	368	20	listed	list	VERB
cblr-1795	368	21	on	on	ADP
cblr-1795	368	22	a	a	DET
cblr-1795	368	23	national	national	ADJ
cblr-1795	368	24	exchange	exchange	NOUN
cblr-1795	368	25	in	in	ADP
cblr-1795	368	26	order	order	NOUN
cblr-1795	368	27	to	to	PART
cblr-1795	368	28	induce	induce	VERB
cblr-1795	368	29	the	the	DET
cblr-1795	368	30	corporation	corporation	NOUN
cblr-1795	368	31	to	to	PART
cblr-1795	368	32	establish	establish	VERB
cblr-1795	368	33	a	a	DET
cblr-1795	368	34	new	new	ADJ
cblr-1795	368	35	plant	plant	NOUN
cblr-1795	368	36	in	in	ADP
cblr-1795	368	37	a	a	DET
cblr-1795	368	38	deteriorated	deteriorate	VERB
cblr-1795	368	39	urban	urban	ADJ
cblr-1795	368	40	area	area	NOUN
cblr-1795	368	41	;	;	PUNCT
cblr-1795	368	42	the	the	DET
cblr-1795	368	43	corporation	corporation	NOUN
cblr-1795	368	44	would	would	AUX
cblr-1795	368	45	not	not	PART
cblr-1795	368	46	have	have	AUX
cblr-1795	368	47	opened	open	VERB
cblr-1795	368	48	the	the	DET
cblr-1795	368	49	plant	plant	NOUN
cblr-1795	368	50	without	without	ADP
cblr-1795	368	51	the	the	DET
cblr-1795	368	52	investment	investment	NOUN
cblr-1795	368	53	.	.	PUNCT
cblr-1795	369	1	see	see	VERB
cblr-1795	369	2	i	i	PRON
cblr-1795	369	3	d.	d.	PROPN
cblr-1795	369	4	§	§	PROPN
cblr-1795	369	5	53.4944	53.4944	NUM
cblr-1795	369	6	-	-	SYM
cblr-1795	369	7	3(b	3(b	NUM
cblr-1795	369	8	)	)	PUNCT
cblr-1795	369	9	.	.	PUNCT
cblr-1795	370	1	l3cs	l3cs	PUNCT
cblr-1795	371	1	and	and	CCONJ
cblr-1795	371	2	program	program	NOUN
cblr-1795	371	3	-	-	PUNCT
cblr-1795	371	4	related	relate	VERB
cblr-1795	371	5	investment	investment	NOUN
cblr-1795	371	6	261no	261no	NOUN
cblr-1795	371	7	.	.	PUNCT
cblr-1795	372	1	1:242]1	1:242]1	NUM
cblr-1795	372	2	in	in	ADP
cblr-1795	372	3	political	political	ADJ
cblr-1795	372	4	campaigning	campaigning	NOUN
cblr-1795	372	5	or	or	CCONJ
cblr-1795	372	6	lobbying	lobbying	NOUN
cblr-1795	372	7	is	be	AUX
cblr-1795	372	8	generally	generally	ADV
cblr-1795	372	9	not	not	PART
cblr-1795	372	10	applicable	applicable	ADJ
cblr-1795	372	11	to	to	ADP
cblr-1795	372	12	the	the	DET
cblr-1795	372	13	majority	majority	NOUN
cblr-1795	372	14	of	of	ADP
cblr-1795	372	15	l3cs	l3cs	NOUN
cblr-1795	372	16	.	.	PUNCT
cblr-1795	373	1	1	1	X
cblr-1795	373	2	.	.	X
cblr-1795	373	3	primary	primary	ADJ
cblr-1795	373	4	purpose	purpose	NOUN
cblr-1795	373	5	requirement	requirement	NOUN
cblr-1795	373	6	for	for	ADP
cblr-1795	373	7	an	an	DET
cblr-1795	373	8	investment	investment	NOUN
cblr-1795	373	9	to	to	PART
cblr-1795	373	10	qualify	qualify	VERB
cblr-1795	373	11	as	as	ADP
cblr-1795	373	12	a	a	DET
cblr-1795	373	13	pri	pri	NOUN
cblr-1795	373	14	,	,	PUNCT
cblr-1795	373	15	its	its	PRON
cblr-1795	373	16	"	"	PUNCT
cblr-1795	373	17	primary	primary	ADJ
cblr-1795	373	18	purpose	purpose	NOUN
cblr-1795	373	19	"	"	PUNCT
cblr-1795	373	20	must	must	AUX
cblr-1795	373	21	be	be	AUX
cblr-1795	373	22	to	to	PART
cblr-1795	373	23	"	"	PUNCT
cblr-1795	373	24	accomplish	accomplish	VERB
cblr-1795	373	25	one	one	NUM
cblr-1795	373	26	or	or	CCONJ
cblr-1795	373	27	more	more	ADJ
cblr-1795	373	28	of	of	ADP
cblr-1795	373	29	the	the	DET
cblr-1795	373	30	purposes	purpose	NOUN
cblr-1795	373	31	described	describe	VERB
cblr-1795	373	32	in	in	ADP
cblr-1795	373	33	[	[	X
cblr-1795	373	34	s]ection	s]ection	NOUN
cblr-1795	373	35	170(c)(2)(b)."o10	170(c)(2)(b)."o10	NUM
cblr-1795	373	36	the	the	DET
cblr-1795	373	37	regulations	regulation	NOUN
cblr-1795	373	38	,	,	PUNCT
cblr-1795	373	39	in	in	ADP
cblr-1795	373	40	providing	provide	VERB
cblr-1795	373	41	a	a	DET
cblr-1795	373	42	gloss	gloss	NOUN
cblr-1795	373	43	over	over	ADP
cblr-1795	373	44	this	this	DET
cblr-1795	373	45	requirement	requirement	NOUN
cblr-1795	373	46	,	,	PUNCT
cblr-1795	373	47	have	have	AUX
cblr-1795	373	48	stated	state	VERB
cblr-1795	373	49	that	that	SCONJ
cblr-1795	373	50	the	the	DET
cblr-1795	373	51	pri	pri	NOUN
cblr-1795	373	52	must	must	AUX
cblr-1795	373	53	"	"	PUNCT
cblr-1795	373	54	significantly	significantly	ADV
cblr-1795	373	55	further	far	ADV
cblr-1795	373	56	the	the	DET
cblr-1795	373	57	accomplishment	accomplishment	NOUN
cblr-1795	373	58	of	of	ADP
cblr-1795	373	59	the	the	DET
cblr-1795	373	60	private	private	ADJ
cblr-1795	373	61	foundation	foundation	NOUN
cblr-1795	373	62	's	's	PART
cblr-1795	373	63	exempt	exempt	ADJ
cblr-1795	373	64	activities	activity	NOUN
cblr-1795	373	65	,	,	PUNCT
cblr-1795	373	66	"	"	PUNCT
cblr-1795	373	67	and	and	CCONJ
cblr-1795	373	68	"	"	PUNCT
cblr-1795	373	69	would	would	AUX
cblr-1795	373	70	not	not	PART
cblr-1795	373	71	have	have	AUX
cblr-1795	373	72	been	be	AUX
cblr-1795	373	73	made	make	VERB
cblr-1795	373	74	but	but	CCONJ
cblr-1795	373	75	for	for	ADP
cblr-1795	373	76	such	such	ADJ
cblr-1795	373	77	relationship	relationship	NOUN
cblr-1795	373	78	between	between	ADP
cblr-1795	373	79	the	the	DET
cblr-1795	373	80	investment	investment	NOUN
cblr-1795	373	81	and	and	CCONJ
cblr-1795	373	82	the	the	DET
cblr-1795	373	83	accomplishment	accomplishment	NOUN
cblr-1795	373	84	of	of	ADP
cblr-1795	373	85	the	the	DET
cblr-1795	373	86	foundation	foundation	NOUN
cblr-1795	373	87	's	's	PART
cblr-1795	373	88	exempt	exempt	ADJ
cblr-1795	373	89	activities	activity	NOUN
cblr-1795	373	90	.	.	PUNCT
cblr-1795	374	1	"102	"102	PROPN
cblr-1795	374	2	traditionally	traditionally	ADV
cblr-1795	374	3	,	,	PUNCT
cblr-1795	374	4	the	the	DET
cblr-1795	374	5	irs	irs	PROPN
cblr-1795	374	6	has	have	AUX
cblr-1795	374	7	been	be	AUX
cblr-1795	374	8	fairly	fairly	ADV
cblr-1795	374	9	permissive	permissive	ADJ
cblr-1795	374	10	in	in	ADP
cblr-1795	374	11	allowing	allow	VERB
cblr-1795	374	12	a	a	DET
cblr-1795	374	13	wide	wide	ADJ
cblr-1795	374	14	variety	variety	NOUN
cblr-1795	374	15	of	of	ADP
cblr-1795	374	16	charitable	charitable	ADJ
cblr-1795	374	17	purposes	purpose	NOUN
cblr-1795	374	18	,	,	PUNCT
cblr-1795	374	19	103	103	NUM
cblr-1795	374	20	and	and	CCONJ
cblr-1795	374	21	private	private	ADJ
cblr-1795	374	22	letter	letter	NOUN
cblr-1795	374	23	rulings	ruling	NOUN
cblr-1795	374	24	denying	deny	VERB
cblr-1795	374	25	pris	pris	PROPN
cblr-1795	374	26	have	have	AUX
cblr-1795	374	27	been	be	AUX
cblr-1795	374	28	rare	rare	ADJ
cblr-1795	374	29	,	,	PUNCT
cblr-1795	374	30	though	though	SCONJ
cblr-1795	374	31	some	some	DET
cblr-1795	374	32	commentators	commentator	NOUN
cblr-1795	374	33	suggest	suggest	VERB
cblr-1795	374	34	that	that	SCONJ
cblr-1795	374	35	most	most	ADJ
cblr-1795	374	36	foundations	foundation	NOUN
cblr-1795	374	37	will	will	AUX
cblr-1795	374	38	withdraw	withdraw	VERB
cblr-1795	374	39	their	their	PRON
cblr-1795	374	40	request	request	NOUN
cblr-1795	374	41	before	before	ADP
cblr-1795	374	42	a	a	DET
cblr-1795	374	43	formal	formal	ADJ
cblr-1795	374	44	denial	denial	NOUN
cblr-1795	374	45	.	.	PUNCT
cblr-1795	374	46	'	'	PUNCT
cblr-1795	375	1	additionally	additionally	ADV
cblr-1795	375	2	,	,	PUNCT
cblr-1795	375	3	given	give	VERB
cblr-1795	375	4	the	the	DET
cblr-1795	375	5	costs	cost	NOUN
cblr-1795	375	6	,	,	PUNCT
cblr-1795	375	7	most	most	ADJ
cblr-1795	375	8	foundations	foundation	NOUN
cblr-1795	375	9	will	will	AUX
cblr-1795	375	10	not	not	PART
cblr-1795	375	11	apply	apply	VERB
cblr-1795	375	12	for	for	ADP
cblr-1795	375	13	a	a	DET
cblr-1795	375	14	private	private	ADJ
cblr-1795	375	15	letter	letter	NOUN
cblr-1795	375	16	ruling	rule	VERB
cblr-1795	375	17	unless	unless	SCONJ
cblr-1795	375	18	they	they	PRON
cblr-1795	375	19	are	be	AUX
cblr-1795	375	20	reasonably	reasonably	ADV
cblr-1795	375	21	sure	sure	ADJ
cblr-1795	375	22	they	they	PRON
cblr-1795	375	23	will	will	AUX
cblr-1795	375	24	be	be	AUX
cblr-1795	375	25	successful	successful	ADJ
cblr-1795	375	26	.	.	PUNCT
cblr-1795	376	1	l3c	l3c	VERB
cblr-1795	376	2	legislation	legislation	NOUN
cblr-1795	376	3	aims	aim	VERB
cblr-1795	376	4	to	to	PART
cblr-1795	376	5	facilitate	facilitate	VERB
cblr-1795	376	6	this	this	DET
cblr-1795	376	7	process	process	NOUN
cblr-1795	376	8	;	;	PUNCT
cblr-1795	376	9	the	the	DET
cblr-1795	376	10	hope	hope	NOUN
cblr-1795	376	11	is	be	AUX
cblr-1795	376	12	that	that	SCONJ
cblr-1795	376	13	foundations	foundation	NOUN
cblr-1795	376	14	will	will	AUX
cblr-1795	376	15	more	more	ADV
cblr-1795	376	16	readily	readily	ADV
cblr-1795	376	17	provide	provide	VERB
cblr-1795	376	18	pris	pris	NOUN
cblr-1795	376	19	to	to	ADP
cblr-1795	376	20	l3cs	l3cs	PUNCT
cblr-1795	376	21	knowing	know	VERB
cblr-1795	376	22	l3cs	l3cs	NOUN
cblr-1795	376	23	,	,	PUNCT
cblr-1795	376	24	by	by	ADP
cblr-1795	376	25	statutory	statutory	ADJ
cblr-1795	376	26	mandate	mandate	NOUN
cblr-1795	376	27	,	,	PUNCT
cblr-1795	376	28	must	must	AUX
cblr-1795	376	29	have	have	VERB
cblr-1795	376	30	a	a	DET
cblr-1795	376	31	charitable	charitable	ADJ
cblr-1795	376	32	primary	primary	ADJ
cblr-1795	376	33	purpose	purpose	NOUN
cblr-1795	376	34	.	.	PUNCT
cblr-1795	377	1	in	in	ADP
cblr-1795	377	2	essence	essence	NOUN
cblr-1795	377	3	,	,	PUNCT
cblr-1795	377	4	foundations	foundation	NOUN
cblr-1795	377	5	can	can	AUX
cblr-1795	377	6	reduce	reduce	VERB
cblr-1795	377	7	their	their	PRON
cblr-1795	377	8	transaction	transaction	NOUN
cblr-1795	377	9	costs	cost	NOUN
cblr-1795	377	10	because	because	SCONJ
cblr-1795	377	11	they	they	PRON
cblr-1795	377	12	"	"	PUNCT
cblr-1795	377	13	know	know	VERB
cblr-1795	377	14	"	"	PUNCT
cblr-1795	377	15	that	that	SCONJ
cblr-1795	377	16	the	the	DET
cblr-1795	377	17	101	101	NUM
cblr-1795	377	18	i.r.c	i.r.c	NOUN
cblr-1795	377	19	.	.	PUNCT
cblr-1795	378	1	§	§	PROPN
cblr-1795	378	2	4944(c	4944(c	PROPN
cblr-1795	378	3	)	)	PUNCT
cblr-1795	378	4	(	(	PUNCT
cblr-1795	378	5	2011	2011	NUM
cblr-1795	378	6	)	)	PUNCT
cblr-1795	378	7	.	.	PUNCT
cblr-1795	379	1	these	these	DET
cblr-1795	379	2	purposes	purpose	NOUN
cblr-1795	379	3	are	be	AUX
cblr-1795	379	4	those	those	PRON
cblr-1795	379	5	required	require	VERB
cblr-1795	379	6	for	for	ADP
cblr-1795	379	7	forming	form	VERB
cblr-1795	379	8	a	a	DET
cblr-1795	379	9	501(c)(3	501(c)(3	NOUN
cblr-1795	379	10	)	)	PUNCT
cblr-1795	379	11	non	non	ADJ
cblr-1795	379	12	-	-	NOUN
cblr-1795	379	13	profit	profit	ADJ
cblr-1795	379	14	:	:	PUNCT
cblr-1795	379	15	"	"	PUNCT
cblr-1795	379	16	religious	religious	ADJ
cblr-1795	379	17	,	,	PUNCT
cblr-1795	379	18	charitable	charitable	ADJ
cblr-1795	379	19	,	,	PUNCT
cblr-1795	379	20	scientific	scientific	ADJ
cblr-1795	379	21	,	,	PUNCT
cblr-1795	379	22	literary	literary	ADJ
cblr-1795	379	23	,	,	PUNCT
cblr-1795	379	24	or	or	CCONJ
cblr-1795	379	25	educational	educational	ADJ
cblr-1795	379	26	purposes	purpose	NOUN
cblr-1795	379	27	,	,	PUNCT
cblr-1795	379	28	or	or	CCONJ
cblr-1795	379	29	to	to	PART
cblr-1795	379	30	foster	foster	VERB
cblr-1795	379	31	national	national	ADJ
cblr-1795	379	32	or	or	CCONJ
cblr-1795	379	33	international	international	ADJ
cblr-1795	379	34	amateur	amateur	ADJ
cblr-1795	379	35	sports	sport	NOUN
cblr-1795	379	36	competition	competition	NOUN
cblr-1795	379	37	.	.	PUNCT
cblr-1795	379	38	.	.	PUNCT
cblr-1795	380	1	.	.	PUNCT
cblr-1795	381	1	or	or	CCONJ
cblr-1795	381	2	for	for	ADP
cblr-1795	381	3	the	the	DET
cblr-1795	381	4	prevention	prevention	NOUN
cblr-1795	381	5	of	of	ADP
cblr-1795	381	6	cruelty	cruelty	NOUN
cblr-1795	381	7	to	to	ADP
cblr-1795	381	8	animals	animal	NOUN
cblr-1795	381	9	.	.	PUNCT
cblr-1795	381	10	"	"	PUNCT
cblr-1795	382	1	see	see	VERB
cblr-1795	382	2	i	i	PRON
cblr-1795	382	3	d.	d.	PROPN
cblr-1795	382	4	§	§	PROPN
cblr-1795	382	5	170(c)(2)(b	170(c)(2)(b	PROPN
cblr-1795	382	6	)	)	PUNCT
cblr-1795	382	7	.	.	PUNCT
cblr-1795	383	1	102	102	NUM
cblr-1795	383	2	treas	trea	NOUN
cblr-1795	383	3	.	.	PUNCT
cblr-1795	384	1	reg	reg	PROPN
cblr-1795	384	2	.	.	PUNCT
cblr-1795	385	1	§	§	PROPN
cblr-1795	385	2	53.4944	53.4944	NUM
cblr-1795	385	3	-	-	SYM
cblr-1795	385	4	3(a)(2)(i	3(a)(2)(i	NUM
cblr-1795	385	5	)	)	PUNCT
cblr-1795	385	6	(	(	PUNCT
cblr-1795	385	7	2012	2012	NUM
cblr-1795	385	8	)	)	PUNCT
cblr-1795	385	9	(	(	PUNCT
cblr-1795	385	10	emphasis	emphasis	NOUN
cblr-1795	385	11	added	add	VERB
cblr-1795	385	12	)	)	PUNCT
cblr-1795	385	13	.	.	PUNCT
cblr-1795	386	1	103	103	NUM
cblr-1795	386	2	see	see	NOUN
cblr-1795	386	3	,	,	PUNCT
cblr-1795	386	4	e.g.	e.g.	ADV
cblr-1795	386	5	,	,	PUNCT
cblr-1795	386	6	i.r.s	i.r.	NOUN
cblr-1795	386	7	.	.	PUNCT
cblr-1795	387	1	priv	priv	PROPN
cblr-1795	387	2	.	.	PUNCT
cblr-1795	388	1	ltr	ltr	PROPN
cblr-1795	388	2	.	.	PUNCT
cblr-1795	388	3	rul	rul	PROPN
cblr-1795	388	4	.	.	PUNCT
cblr-1795	389	1	87	87	NUM
cblr-1795	389	2	-	-	SYM
cblr-1795	389	3	28	28	NUM
cblr-1795	389	4	-	-	PUNCT
cblr-1795	389	5	053	053	NUM
cblr-1795	389	6	(	(	PUNCT
cblr-1795	389	7	apr	apr	PROPN
cblr-1795	389	8	.	.	PROPN
cblr-1795	389	9	15	15	NUM
cblr-1795	389	10	,	,	PUNCT
cblr-1795	389	11	1987	1987	NUM
cblr-1795	389	12	)	)	PUNCT
cblr-1795	389	13	(	(	PUNCT
cblr-1795	389	14	constructing	construct	VERB
cblr-1795	389	15	and	and	CCONJ
cblr-1795	389	16	furnishing	furnish	VERB
cblr-1795	389	17	a	a	DET
cblr-1795	389	18	research	research	NOUN
cblr-1795	389	19	center	center	NOUN
cblr-1795	389	20	)	)	PUNCT
cblr-1795	389	21	;	;	PUNCT
cblr-1795	389	22	i.r.s	i.r.s	PROPN
cblr-1795	389	23	.	.	PUNCT
cblr-1795	390	1	priv	priv	PROPN
cblr-1795	390	2	.	.	PUNCT
cblr-1795	391	1	ltr	ltr	PROPN
cblr-1795	391	2	.	.	PUNCT
cblr-1795	391	3	rul	rul	PROPN
cblr-1795	391	4	.	.	PUNCT
cblr-1795	392	1	8313	8313	NUM
cblr-1795	392	2	-	-	SYM
cblr-1795	392	3	105	105	NUM
cblr-1795	392	4	(	(	PUNCT
cblr-1795	392	5	dec	dec	PROPN
cblr-1795	392	6	.	.	PROPN
cblr-1795	392	7	29	29	NUM
cblr-1795	392	8	,	,	PUNCT
cblr-1795	392	9	1982	1982	NUM
cblr-1795	392	10	)	)	PUNCT
cblr-1795	392	11	(	(	PUNCT
cblr-1795	392	12	preserving	preserve	VERB
cblr-1795	392	13	historically	historically	ADV
cblr-1795	392	14	significant	significant	ADJ
cblr-1795	392	15	edifices	edifice	NOUN
cblr-1795	392	16	)	)	PUNCT
cblr-1795	392	17	;	;	PUNCT
cblr-1795	393	1	i.r.s	i.r.s	PROPN
cblr-1795	393	2	.	.	PUNCT
cblr-1795	394	1	priv	priv	PROPN
cblr-1795	394	2	.	.	PUNCT
cblr-1795	395	1	ltr	ltr	PROPN
cblr-1795	395	2	.	.	PUNCT
cblr-1795	395	3	rul	rul	PROPN
cblr-1795	395	4	.	.	PUNCT
cblr-1795	396	1	2000	2000	NUM
cblr-1795	396	2	-	-	SYM
cblr-1795	396	3	43	43	NUM
cblr-1795	396	4	-	-	PUNCT
cblr-1795	396	5	050	050	NUM
cblr-1795	396	6	(	(	PUNCT
cblr-1795	396	7	july	july	PROPN
cblr-1795	396	8	25	25	NUM
cblr-1795	396	9	,	,	PUNCT
cblr-1795	396	10	2000	2000	NUM
cblr-1795	396	11	)	)	PUNCT
cblr-1795	396	12	(	(	PUNCT
cblr-1795	396	13	operating	operate	VERB
cblr-1795	396	14	child	child	NOUN
cblr-1795	396	15	-	-	PUNCT
cblr-1795	396	16	care	care	NOUN
cblr-1795	396	17	facilities	facility	NOUN
cblr-1795	396	18	)	)	PUNCT
cblr-1795	396	19	;	;	PUNCT
cblr-1795	396	20	i.r.s	i.r.s	PROPN
cblr-1795	396	21	.	.	PUNCT
cblr-1795	397	1	priv	priv	PROPN
cblr-1795	397	2	.	.	PUNCT
cblr-1795	398	1	ltr	ltr	PROPN
cblr-1795	398	2	.	.	PUNCT
cblr-1795	398	3	rul	rul	PROPN
cblr-1795	398	4	.	.	PUNCT
cblr-1795	398	5	2003	2003	NUM
cblr-1795	398	6	-	-	SYM
cblr-1795	398	7	47	47	NUM
cblr-1795	398	8	-	-	SYM
cblr-1795	398	9	017	017	NUM
cblr-1795	398	10	(	(	PUNCT
cblr-1795	398	11	nov	nov	PROPN
cblr-1795	398	12	.	.	PROPN
cblr-1795	398	13	21	21	NUM
cblr-1795	398	14	,	,	PUNCT
cblr-1795	398	15	2003	2003	NUM
cblr-1795	398	16	)	)	PUNCT
cblr-1795	399	1	(	(	PUNCT
cblr-1795	399	2	providing	provide	VERB
cblr-1795	399	3	medical	medical	ADJ
cblr-1795	399	4	malpractice	malpractice	NOUN
cblr-1795	399	5	reinsurance	reinsurance	NOUN
cblr-1795	399	6	)	)	PUNCT
cblr-1795	399	7	;	;	PUNCT
cblr-1795	399	8	i.r.s	i.r.s	PROPN
cblr-1795	399	9	.	.	PUNCT
cblr-1795	400	1	priv	priv	PROPN
cblr-1795	400	2	.	.	PUNCT
cblr-1795	401	1	ltr	ltr	PROPN
cblr-1795	401	2	.	.	PUNCT
cblr-1795	401	3	rul	rul	NOUN
cblr-1795	401	4	.	.	PUNCT
cblr-1795	402	1	84	84	NUM
cblr-1795	402	2	-	-	SYM
cblr-1795	402	3	26	26	NUM
cblr-1795	402	4	-	-	SYM
cblr-1795	402	5	066	066	NUM
cblr-1795	402	6	(	(	PUNCT
cblr-1795	402	7	mar	mar	PROPN
cblr-1795	402	8	.	.	PROPN
cblr-1795	402	9	28	28	NUM
cblr-1795	402	10	,	,	PUNCT
cblr-1795	402	11	1984	1984	NUM
cblr-1795	402	12	)	)	PUNCT
cblr-1795	402	13	(	(	PUNCT
cblr-1795	402	14	propping	prop	VERB
cblr-1795	402	15	up	up	ADP
cblr-1795	402	16	indigent	indigent	ADJ
cblr-1795	402	17	creative	creative	ADJ
cblr-1795	402	18	artists	artist	NOUN
cblr-1795	402	19	;	;	PUNCT
cblr-1795	402	20	providing	provide	VERB
cblr-1795	402	21	communications	communication	NOUN
cblr-1795	402	22	services	service	NOUN
cblr-1795	402	23	to	to	ADP
cblr-1795	402	24	non	non	NOUN
cblr-1795	402	25	-	-	NOUN
cblr-1795	402	26	profits	profit	NOUN
cblr-1795	402	27	)	)	PUNCT
cblr-1795	402	28	.	.	PUNCT
cblr-1795	403	1	104	104	NUM
cblr-1795	403	2	see	see	VERB
cblr-1795	403	3	feit	feit	PROPN
cblr-1795	403	4	,	,	PUNCT
cblr-1795	403	5	supra	supra	PROPN
cblr-1795	403	6	note	note	PROPN
cblr-1795	403	7	68	68	NUM
cblr-1795	403	8	,	,	PUNCT
cblr-1795	403	9	at	at	ADP
cblr-1795	403	10	8	8	NUM
cblr-1795	403	11	.	.	PUNCT
cblr-1795	403	12	262	262	NUM
cblr-1795	403	13	col	col	PROPN
cblr-1795	403	14	umbia	umbia	PROPN
cblr-1795	403	15	b	b	PROPN
cblr-1795	403	16	usiness	usiness	PROPN
cblr-1795	403	17	la	la	PROPN
cblr-1795	403	18	w	w	PROPN
cblr-1795	403	19	re	re	PROPN
cblr-1795	403	20	vie	vie	PROPN
cblr-1795	403	21	w	w	PROPN
cblr-1795	404	1	[	[	X
cblr-1795	404	2	vol	vol	NOUN
cblr-1795	404	3	.	.	PUNCT
cblr-1795	404	4	2013	2013	NUM
cblr-1795	404	5	l3cs	l3cs	PUNCT
cblr-1795	404	6	and	and	CCONJ
cblr-1795	404	7	program	program	NOUN
cblr-1795	404	8	-	-	PUNCT
cblr-1795	404	9	related	relate	VERB
cblr-1795	404	10	investment	investment	NOUN
cblr-1795	404	11	recipient	recipient	NOUN
cblr-1795	404	12	of	of	ADP
cblr-1795	404	13	the	the	DET
cblr-1795	404	14	investment	investment	NOUN
cblr-1795	404	15	will	will	AUX
cblr-1795	404	16	meet	meet	VERB
cblr-1795	404	17	the	the	DET
cblr-1795	404	18	primary	primary	ADJ
cblr-1795	404	19	purpose	purpose	NOUN
cblr-1795	404	20	test.105	test.105	NOUN
cblr-1795	404	21	however	however	ADV
cblr-1795	404	22	,	,	PUNCT
cblr-1795	404	23	this	this	DET
cblr-1795	404	24	reasoning	reasoning	NOUN
cblr-1795	404	25	is	be	AUX
cblr-1795	404	26	flawed	flawed	ADJ
cblr-1795	404	27	because	because	SCONJ
cblr-1795	404	28	the	the	DET
cblr-1795	404	29	irs	irs	PROPN
cblr-1795	404	30	,	,	PUNCT
cblr-1795	404	31	in	in	ADP
cblr-1795	404	32	assessing	assess	VERB
cblr-1795	404	33	primary	primary	ADJ
cblr-1795	404	34	purpose	purpose	NOUN
cblr-1795	404	35	,	,	PUNCT
cblr-1795	404	36	looks	look	VERB
cblr-1795	404	37	into	into	ADP
cblr-1795	404	38	whether	whether	SCONJ
cblr-1795	404	39	the	the	DET
cblr-1795	404	40	following	follow	VERB
cblr-1795	404	41	three	three	NUM
cblr-1795	404	42	factors	factor	NOUN
cblr-1795	404	43	are	be	AUX
cblr-1795	404	44	met	meet	VERB
cblr-1795	404	45	:	:	PUNCT
cblr-1795	404	46	(	(	PUNCT
cblr-1795	404	47	1	1	X
cblr-1795	404	48	)	)	PUNCT
cblr-1795	404	49	there	there	PRON
cblr-1795	404	50	is	be	VERB
cblr-1795	404	51	a	a	DET
cblr-1795	404	52	"	"	PUNCT
cblr-1795	404	53	nexus	nexus	NOUN
cblr-1795	404	54	"	"	PUNCT
cblr-1795	404	55	between	between	ADP
cblr-1795	404	56	the	the	DET
cblr-1795	404	57	investment	investment	NOUN
cblr-1795	404	58	and	and	CCONJ
cblr-1795	404	59	the	the	DET
cblr-1795	404	60	foundation	foundation	NOUN
cblr-1795	404	61	's	's	PART
cblr-1795	404	62	exempt	exempt	ADJ
cblr-1795	404	63	mission	mission	NOUN
cblr-1795	404	64	;	;	PUNCT
cblr-1795	404	65	(	(	PUNCT
cblr-1795	404	66	2	2	X
cblr-1795	404	67	)	)	PUNCT
cblr-1795	404	68	the	the	DET
cblr-1795	404	69	pri	pri	NOUN
cblr-1795	404	70	is	be	AUX
cblr-1795	404	71	"	"	PUNCT
cblr-1795	404	72	necessary	necessary	ADJ
cblr-1795	404	73	"	"	PUNCT
cblr-1795	404	74	;	;	PUNCT
cblr-1795	404	75	and	and	CCONJ
cblr-1795	404	76	(	(	PUNCT
cblr-1795	404	77	3	3	X
cblr-1795	404	78	)	)	PUNCT
cblr-1795	404	79	the	the	DET
cblr-1795	404	80	underlying	underlying	ADJ
cblr-1795	404	81	activity	activity	NOUN
cblr-1795	404	82	is	be	AUX
cblr-1795	404	83	not	not	PART
cblr-1795	404	84	fundamentally	fundamentally	ADV
cblr-1795	404	85	"	"	PUNCT
cblr-1795	404	86	commercial	commercial	ADJ
cblr-1795	404	87	.	.	PUNCT
cblr-1795	405	1	"10	"10	PRON
cblr-1795	405	2	'	'	PUNCT
cblr-1795	406	1	these	these	DET
cblr-1795	406	2	factors	factor	NOUN
cblr-1795	406	3	do	do	AUX
cblr-1795	406	4	not	not	PART
cblr-1795	406	5	constitute	constitute	VERB
cblr-1795	406	6	a	a	DET
cblr-1795	406	7	formal	formal	ADJ
cblr-1795	406	8	"	"	PUNCT
cblr-1795	406	9	test	test	NOUN
cblr-1795	406	10	"	"	PUNCT
cblr-1795	406	11	articulated	articulate	VERB
cblr-1795	406	12	by	by	ADP
cblr-1795	406	13	the	the	DET
cblr-1795	406	14	irs	irs	PROPN
cblr-1795	406	15	,	,	PUNCT
cblr-1795	406	16	but	but	CCONJ
cblr-1795	406	17	rather	rather	ADV
cblr-1795	406	18	,	,	PUNCT
cblr-1795	406	19	are	be	AUX
cblr-1795	406	20	factors	factor	NOUN
cblr-1795	406	21	important	important	ADJ
cblr-1795	406	22	to	to	ADP
cblr-1795	406	23	the	the	DET
cblr-1795	406	24	irs	irs	PROPN
cblr-1795	406	25	,	,	PUNCT
cblr-1795	406	26	as	as	SCONJ
cblr-1795	406	27	indicated	indicate	VERB
cblr-1795	406	28	in	in	ADP
cblr-1795	406	29	private	private	ADJ
cblr-1795	406	30	letter	letter	NOUN
cblr-1795	406	31	rulings	ruling	NOUN
cblr-1795	406	32	.	.	PUNCT
cblr-1795	407	1	as	as	SCONJ
cblr-1795	407	2	noted	note	VERB
cblr-1795	407	3	above	above	ADV
cblr-1795	407	4	,	,	PUNCT
cblr-1795	407	5	the	the	DET
cblr-1795	407	6	irs	irs	PROPN
cblr-1795	407	7	has	have	AUX
cblr-1795	407	8	rarely	rarely	ADV
cblr-1795	407	9	rejected	reject	VERB
cblr-1795	407	10	a	a	DET
cblr-1795	407	11	proposed	propose	VERB
cblr-1795	407	12	pri	pri	NOUN
cblr-1795	407	13	that	that	PRON
cblr-1795	407	14	has	have	AUX
cblr-1795	407	15	actually	actually	ADV
cblr-1795	407	16	applied	apply	VERB
cblr-1795	407	17	for	for	ADP
cblr-1795	407	18	a	a	DET
cblr-1795	407	19	private	private	ADJ
cblr-1795	407	20	letter	letter	NOUN
cblr-1795	407	21	ruling	ruling	NOUN
cblr-1795	407	22	-	-	PUNCT
cblr-1795	407	23	although	although	SCONJ
cblr-1795	407	24	most	most	ADJ
cblr-1795	407	25	foundations	foundation	NOUN
cblr-1795	407	26	will	will	AUX
cblr-1795	407	27	not	not	PART
cblr-1795	407	28	apply	apply	VERB
cblr-1795	407	29	unless	unless	SCONJ
cblr-1795	407	30	they	they	PRON
cblr-1795	407	31	are	be	AUX
cblr-1795	407	32	reasonably	reasonably	ADV
cblr-1795	407	33	certain	certain	ADJ
cblr-1795	407	34	they	they	PRON
cblr-1795	407	35	will	will	AUX
cblr-1795	407	36	succeedbut	succeedbut	VERB
cblr-1795	407	37	the	the	DET
cblr-1795	407	38	irs	irs	PROPN
cblr-1795	407	39	analysis	analysis	NOUN
cblr-1795	407	40	,	,	PUNCT
cblr-1795	407	41	when	when	SCONJ
cblr-1795	407	42	provided	provide	VERB
cblr-1795	407	43	,	,	PUNCT
cblr-1795	407	44	focuses	focus	VERB
cblr-1795	407	45	on	on	ADP
cblr-1795	407	46	the	the	DET
cblr-1795	407	47	nature	nature	NOUN
cblr-1795	407	48	of	of	ADP
cblr-1795	407	49	the	the	DET
cblr-1795	407	50	investment	investment	NOUN
cblr-1795	407	51	more	more	ADV
cblr-1795	407	52	broadly	broadly	ADV
cblr-1795	407	53	.	.	PUNCT
cblr-1795	408	1	indeed	indeed	ADV
cblr-1795	408	2	,	,	PUNCT
cblr-1795	408	3	the	the	DET
cblr-1795	408	4	listed	list	VERB
cblr-1795	408	5	factors	factor	NOUN
cblr-1795	408	6	are	be	AUX
cblr-1795	408	7	not	not	PART
cblr-1795	408	8	dependent	dependent	ADJ
cblr-1795	408	9	on	on	ADP
cblr-1795	408	10	the	the	DET
cblr-1795	408	11	goals	goal	NOUN
cblr-1795	408	12	of	of	ADP
cblr-1795	408	13	the	the	DET
cblr-1795	408	14	recipient	recipient	NOUN
cblr-1795	408	15	organization	organization	NOUN
cblr-1795	408	16	alone	alone	ADV
cblr-1795	408	17	.	.	PUNCT
cblr-1795	409	1	first	first	ADV
cblr-1795	409	2	,	,	PUNCT
cblr-1795	409	3	in	in	ADP
cblr-1795	409	4	analyzing	analyze	VERB
cblr-1795	409	5	the	the	DET
cblr-1795	409	6	primary	primary	ADJ
cblr-1795	409	7	purpose	purpose	NOUN
cblr-1795	409	8	requirement	requirement	NOUN
cblr-1795	409	9	,	,	PUNCT
cblr-1795	409	10	the	the	DET
cblr-1795	409	11	irs	irs	PROPN
cblr-1795	409	12	focuses	focus	VERB
cblr-1795	409	13	on	on	ADP
cblr-1795	409	14	the	the	DET
cblr-1795	409	15	"	"	PUNCT
cblr-1795	409	16	nexus	nexus	NOUN
cblr-1795	409	17	"	"	PUNCT
cblr-1795	409	18	between	between	ADP
cblr-1795	409	19	the	the	DET
cblr-1795	409	20	investment	investment	NOUN
cblr-1795	409	21	and	and	CCONJ
cblr-1795	409	22	the	the	DET
cblr-1795	409	23	foundation	foundation	NOUN
cblr-1795	409	24	's	's	PART
cblr-1795	409	25	exempt	exempt	ADJ
cblr-1795	409	26	mission.107	mission.107	NOUN
cblr-1795	409	27	this	this	DET
cblr-1795	409	28	factor	factor	NOUN
cblr-1795	409	29	is	be	AUX
cblr-1795	409	30	satisfied	satisfied	ADJ
cblr-1795	409	31	when	when	SCONJ
cblr-1795	409	32	an	an	DET
cblr-1795	409	33	investment	investment	NOUN
cblr-1795	409	34	is	be	AUX
cblr-1795	409	35	directly	directly	ADV
cblr-1795	409	36	related	relate	VERB
cblr-1795	409	37	to	to	ADP
cblr-1795	409	38	the	the	DET
cblr-1795	409	39	foundation	foundation	NOUN
cblr-1795	409	40	's	's	PART
cblr-1795	409	41	core	core	ADJ
cblr-1795	409	42	focus	focus	NOUN
cblr-1795	409	43	.	.	PUNCT
cblr-1795	410	1	1	1	NUM
cblr-1795	410	2	08	08	NUM
cblr-1795	410	3	the	the	DET
cblr-1795	410	4	irs	irs	PROPN
cblr-1795	410	5	has	have	AUX
cblr-1795	410	6	permitted	permit	VERB
cblr-1795	410	7	investments	investment	NOUN
cblr-1795	410	8	in	in	ADP
cblr-1795	410	9	a	a	DET
cblr-1795	410	10	wide	wide	ADJ
cblr-1795	410	11	variety	variety	NOUN
cblr-1795	410	12	of	of	ADP
cblr-1795	410	13	recipient	recipient	NOUN
cblr-1795	410	14	organizations	organization	NOUN
cblr-1795	410	15	,	,	PUNCT
cblr-1795	410	16	so	so	ADV
cblr-1795	410	17	long	long	ADV
cblr-1795	410	18	as	as	SCONJ
cblr-1795	410	19	there	there	PRON
cblr-1795	410	20	existed	exist	VERB
cblr-1795	410	21	a	a	DET
cblr-1795	410	22	match	match	NOUN
cblr-1795	410	23	in	in	ADP
cblr-1795	410	24	purpose	purpose	NOUN
cblr-1795	410	25	between	between	ADP
cblr-1795	410	26	the	the	DET
cblr-1795	410	27	investment	investment	NOUN
cblr-1795	410	28	and	and	CCONJ
cblr-1795	410	29	the	the	DET
cblr-1795	410	30	foundation	foundation	NOUN
cblr-1795	410	31	's	's	PART
cblr-1795	410	32	mission	mission	NOUN
cblr-1795	410	33	.	.	PUNCT
cblr-1795	411	1	for	for	ADP
cblr-1795	411	2	example	example	NOUN
cblr-1795	411	3	,	,	PUNCT
cblr-1795	411	4	the	the	DET
cblr-1795	411	5	irs	irs	PROPN
cblr-1795	411	6	has	have	AUX
cblr-1795	411	7	permitted	permit	VERB
cblr-1795	411	8	a	a	DET
cblr-1795	411	9	105	105	NUM
cblr-1795	411	10	some	some	PRON
cblr-1795	411	11	suggest	suggest	VERB
cblr-1795	411	12	that	that	SCONJ
cblr-1795	411	13	holding	hold	VERB
cblr-1795	411	14	the	the	DET
cblr-1795	411	15	entire	entire	ADJ
cblr-1795	411	16	company	company	NOUN
cblr-1795	411	17	to	to	ADP
cblr-1795	411	18	the	the	DET
cblr-1795	411	19	high	high	ADJ
cblr-1795	411	20	standards	standard	NOUN
cblr-1795	411	21	of	of	ADP
cblr-1795	411	22	the	the	DET
cblr-1795	411	23	pri	pri	NOUN
cblr-1795	411	24	is	be	AUX
cblr-1795	411	25	a	a	DET
cblr-1795	411	26	very	very	ADV
cblr-1795	411	27	difficult	difficult	ADJ
cblr-1795	411	28	burden	burden	NOUN
cblr-1795	411	29	that	that	PRON
cblr-1795	411	30	not	not	PART
cblr-1795	411	31	all	all	DET
cblr-1795	411	32	companies	company	NOUN
cblr-1795	411	33	can	can	AUX
cblr-1795	411	34	meet	meet	VERB
cblr-1795	411	35	.	.	PUNCT
cblr-1795	412	1	murray	murray	PROPN
cblr-1795	412	2	&	&	CCONJ
cblr-1795	412	3	hwang	hwang	PROPN
cblr-1795	412	4	,	,	PUNCT
cblr-1795	412	5	supra	supra	PROPN
cblr-1795	412	6	note	note	PROPN
cblr-1795	412	7	1	1	NUM
cblr-1795	412	8	,	,	PUNCT
cblr-1795	412	9	at	at	ADP
cblr-1795	412	10	26	26	NUM
cblr-1795	412	11	-	-	SYM
cblr-1795	412	12	27	27	NUM
cblr-1795	412	13	.	.	PUNCT
cblr-1795	412	14	106	106	NUM
cblr-1795	412	15	see	see	VERB
cblr-1795	412	16	feit	feit	PROPN
cblr-1795	412	17	,	,	PUNCT
cblr-1795	412	18	supra	supra	PROPN
cblr-1795	412	19	note	note	PROPN
cblr-1795	412	20	68	68	NUM
cblr-1795	412	21	,	,	PUNCT
cblr-1795	412	22	at	at	ADP
cblr-1795	412	23	7	7	NUM
cblr-1795	412	24	-	-	SYM
cblr-1795	412	25	9	9	NUM
cblr-1795	412	26	.	.	NOUN
cblr-1795	412	27	107	107	NUM
cblr-1795	412	28	see	see	VERB
cblr-1795	412	29	i.r.s	i.r.	NOUN
cblr-1795	412	30	.	.	PUNCT
cblr-1795	413	1	priv	priv	PROPN
cblr-1795	413	2	.	.	PUNCT
cblr-1795	414	1	ltr	ltr	PROPN
cblr-1795	414	2	.	.	PUNCT
cblr-1795	414	3	rul	rul	PROPN
cblr-1795	414	4	.	.	PUNCT
cblr-1795	415	1	87	87	NUM
cblr-1795	415	2	-	-	SYM
cblr-1795	415	3	28	28	NUM
cblr-1795	415	4	-	-	PUNCT
cblr-1795	415	5	053	053	NUM
cblr-1795	415	6	(	(	PUNCT
cblr-1795	415	7	apr	apr	PROPN
cblr-1795	415	8	.	.	PROPN
cblr-1795	415	9	15	15	NUM
cblr-1795	415	10	,	,	PUNCT
cblr-1795	415	11	1987	1987	NUM
cblr-1795	415	12	)	)	PUNCT
cblr-1795	415	13	(	(	PUNCT
cblr-1795	415	14	"	"	PUNCT
cblr-1795	415	15	an	an	DET
cblr-1795	415	16	investment	investment	NOUN
cblr-1795	415	17	shall	shall	AUX
cblr-1795	415	18	be	be	AUX
cblr-1795	415	19	considered	consider	VERB
cblr-1795	415	20	as	as	SCONJ
cblr-1795	415	21	made	make	VERB
cblr-1795	415	22	primarily	primarily	ADV
cblr-1795	415	23	to	to	PART
cblr-1795	415	24	accomplish	accomplish	VERB
cblr-1795	415	25	a	a	DET
cblr-1795	415	26	purpose	purpose	NOUN
cblr-1795	415	27	described	describe	VERB
cblr-1795	415	28	in	in	ADP
cblr-1795	415	29	[	[	PUNCT
cblr-1795	415	30	s]ection	s]ection	PROPN
cblr-1795	415	31	170(c)(2)(b	170(c)(2)(b	PROPN
cblr-1795	415	32	)	)	PUNCT
cblr-1795	415	33	.	.	PUNCT
cblr-1795	415	34	.	.	PUNCT
cblr-1795	416	1	.	.	PUNCT
cblr-1795	417	1	if	if	SCONJ
cblr-1795	417	2	the	the	DET
cblr-1795	417	3	investment	investment	NOUN
cblr-1795	417	4	would	would	AUX
cblr-1795	417	5	not	not	PART
cblr-1795	417	6	have	have	AUX
cblr-1795	417	7	been	be	AUX
cblr-1795	417	8	made	make	VERB
cblr-1795	417	9	but	but	CCONJ
cblr-1795	417	10	for	for	ADP
cblr-1795	417	11	such	such	ADJ
cblr-1795	417	12	relationship	relationship	NOUN
cblr-1795	417	13	between	between	ADP
cblr-1795	417	14	the	the	DET
cblr-1795	417	15	investment	investment	NOUN
cblr-1795	417	16	and	and	CCONJ
cblr-1795	417	17	the	the	DET
cblr-1795	417	18	accomplishment	accomplishment	NOUN
cblr-1795	417	19	of	of	ADP
cblr-1795	417	20	the	the	DET
cblr-1795	417	21	foundation	foundation	NOUN
cblr-1795	417	22	's	's	PART
cblr-1795	417	23	exempt	exempt	ADJ
cblr-1795	417	24	activities	activity	NOUN
cblr-1795	417	25	.	.	PUNCT
cblr-1795	418	1	"	"	PUNCT
cblr-1795	418	2	)	)	PUNCT
cblr-1795	418	3	.	.	PUNCT
cblr-1795	419	1	108	108	NUM
cblr-1795	419	2	a	a	DET
cblr-1795	419	3	foundation	foundation	NOUN
cblr-1795	419	4	that	that	PRON
cblr-1795	419	5	purchases	purchase	VERB
cblr-1795	419	6	an	an	DET
cblr-1795	419	7	equity	equity	NOUN
cblr-1795	419	8	stake	stake	NOUN
cblr-1795	419	9	in	in	ADP
cblr-1795	419	10	a	a	DET
cblr-1795	419	11	corporation	corporation	NOUN
cblr-1795	419	12	and	and	CCONJ
cblr-1795	419	13	funnels	funnel	VERB
cblr-1795	419	14	the	the	DET
cblr-1795	419	15	payments	payment	NOUN
cblr-1795	419	16	toward	toward	ADP
cblr-1795	419	17	the	the	DET
cblr-1795	419	18	exempt	exempt	ADJ
cblr-1795	419	19	mission	mission	NOUN
cblr-1795	419	20	is	be	AUX
cblr-1795	419	21	not	not	PART
cblr-1795	419	22	a	a	DET
cblr-1795	419	23	proper	proper	ADJ
cblr-1795	419	24	pri	pri	NOUN
cblr-1795	419	25	;	;	PUNCT
cblr-1795	419	26	even	even	ADV
cblr-1795	419	27	though	though	SCONJ
cblr-1795	419	28	there	there	PRON
cblr-1795	419	29	is	be	VERB
cblr-1795	419	30	a	a	DET
cblr-1795	419	31	relationship	relationship	NOUN
cblr-1795	419	32	between	between	ADP
cblr-1795	419	33	the	the	DET
cblr-1795	419	34	return	return	NOUN
cblr-1795	419	35	on	on	ADP
cblr-1795	419	36	investment	investment	NOUN
cblr-1795	419	37	and	and	CCONJ
cblr-1795	419	38	the	the	DET
cblr-1795	419	39	accomplishment	accomplishment	NOUN
cblr-1795	419	40	of	of	ADP
cblr-1795	419	41	the	the	DET
cblr-1795	419	42	foundation	foundation	NOUN
cblr-1795	419	43	's	's	PART
cblr-1795	419	44	exempt	exempt	ADJ
cblr-1795	419	45	activities	activity	NOUN
cblr-1795	419	46	,	,	PUNCT
cblr-1795	419	47	there	there	PRON
cblr-1795	419	48	is	be	VERB
cblr-1795	419	49	no	no	DET
cblr-1795	419	50	relationship	relationship	NOUN
cblr-1795	419	51	between	between	ADP
cblr-1795	419	52	the	the	DET
cblr-1795	419	53	investment	investment	NOUN
cblr-1795	419	54	per	per	ADP
cblr-1795	419	55	se	se	X
cblr-1795	419	56	and	and	CCONJ
cblr-1795	419	57	the	the	DET
cblr-1795	419	58	accomplishment	accomplishment	NOUN
cblr-1795	419	59	of	of	ADP
cblr-1795	419	60	the	the	DET
cblr-1795	419	61	foundation	foundation	NOUN
cblr-1795	419	62	's	's	PART
cblr-1795	419	63	charitable	charitable	ADJ
cblr-1795	419	64	goals	goal	NOUN
cblr-1795	419	65	.	.	PUNCT
cblr-1795	420	1	see	see	VERB
cblr-1795	420	2	treas	treas	PROPN
cblr-1795	420	3	.	.	PUNCT
cblr-1795	421	1	reg	reg	PROPN
cblr-1795	421	2	.	.	PUNCT
cblr-1795	422	1	§	§	PROPN
cblr-1795	422	2	53.4944	53.4944	NUM
cblr-1795	422	3	-	-	SYM
cblr-1795	422	4	3(b	3(b	NUM
cblr-1795	422	5	)	)	PUNCT
cblr-1795	422	6	(	(	PUNCT
cblr-1795	422	7	2012	2012	NUM
cblr-1795	422	8	)	)	PUNCT
cblr-1795	422	9	.	.	PUNCT
cblr-1795	423	1	no	no	INTJ
cblr-1795	423	2	.	.	PUNCT
cblr-1795	424	1	i1:242	i1:242	PROPN
cblr-1795	424	2	]	]	PUNCT
cblr-1795	424	3	263	263	NUM
cblr-1795	424	4	columbia	columbia	PROPN
cblr-1795	424	5	business	business	NOUN
cblr-1795	424	6	la	la	PROPN
cblr-1795	424	7	wreview	wreview	VERB
cblr-1795	424	8	foundation	foundation	NOUN
cblr-1795	424	9	loaning	loaning	NOUN
cblr-1795	424	10	funds	fund	NOUN
cblr-1795	424	11	to	to	ADP
cblr-1795	424	12	a	a	DET
cblr-1795	424	13	foreign	foreign	ADJ
cblr-1795	424	14	government	government	NOUN
cblr-1795	424	15	,	,	PUNCT
cblr-1795	424	16	which	which	PRON
cblr-1795	424	17	would	would	AUX
cblr-1795	424	18	then	then	ADV
cblr-1795	424	19	make	make	VERB
cblr-1795	424	20	loans	loan	NOUN
cblr-1795	424	21	to	to	ADP
cblr-1795	424	22	private	private	ADJ
cblr-1795	424	23	banks	bank	NOUN
cblr-1795	424	24	,	,	PUNCT
cblr-1795	424	25	for	for	ADP
cblr-1795	424	26	the	the	DET
cblr-1795	424	27	purpose	purpose	NOUN
cblr-1795	424	28	of	of	ADP
cblr-1795	424	29	allowing	allow	VERB
cblr-1795	424	30	the	the	DET
cblr-1795	424	31	banks	bank	NOUN
cblr-1795	424	32	to	to	PART
cblr-1795	424	33	make	make	VERB
cblr-1795	424	34	loans	loan	NOUN
cblr-1795	424	35	to	to	ADP
cblr-1795	424	36	businesses	business	NOUN
cblr-1795	424	37	pursuing	pursue	VERB
cblr-1795	424	38	community	community	NOUN
cblr-1795	424	39	economic	economic	ADJ
cblr-1795	424	40	development	development	NOUN
cblr-1795	424	41	.	.	PUNCT
cblr-1795	425	1	109	109	NUM
cblr-1795	425	2	even	even	ADV
cblr-1795	425	3	though	though	SCONJ
cblr-1795	425	4	the	the	DET
cblr-1795	425	5	foreign	foreign	ADJ
cblr-1795	425	6	government	government	NOUN
cblr-1795	425	7	-	-	PUNCT
cblr-1795	425	8	an	an	DET
cblr-1795	425	9	entity	entity	NOUN
cblr-1795	425	10	without	without	ADP
cblr-1795	425	11	an	an	DET
cblr-1795	425	12	express	express	ADJ
cblr-1795	425	13	charitable	charitable	ADJ
cblr-1795	425	14	purpose	purpose	NOUN
cblr-1795	425	15	-	-	PUNCT
cblr-1795	425	16	received	receive	VERB
cblr-1795	425	17	the	the	DET
cblr-1795	425	18	pri	pri	NOUN
cblr-1795	425	19	,	,	PUNCT
cblr-1795	425	20	the	the	DET
cblr-1795	425	21	fact	fact	NOUN
cblr-1795	425	22	that	that	SCONJ
cblr-1795	425	23	the	the	DET
cblr-1795	425	24	investment	investment	NOUN
cblr-1795	425	25	funds	fund	NOUN
cblr-1795	425	26	would	would	AUX
cblr-1795	425	27	be	be	AUX
cblr-1795	425	28	used	use	VERB
cblr-1795	425	29	to	to	PART
cblr-1795	425	30	further	further	VERB
cblr-1795	425	31	the	the	DET
cblr-1795	425	32	foundation	foundation	NOUN
cblr-1795	425	33	's	's	PART
cblr-1795	425	34	charitable	charitable	ADJ
cblr-1795	425	35	purpose	purpose	NOUN
cblr-1795	425	36	was	be	AUX
cblr-1795	425	37	sufficient	sufficient	ADJ
cblr-1795	425	38	.	.	PUNCT
cblr-1795	426	1	in	in	ADP
cblr-1795	426	2	another	another	DET
cblr-1795	426	3	case	case	NOUN
cblr-1795	426	4	,	,	PUNCT
cblr-1795	426	5	a	a	DET
cblr-1795	426	6	foundation	foundation	NOUN
cblr-1795	426	7	with	with	ADP
cblr-1795	426	8	a	a	DET
cblr-1795	426	9	mission	mission	NOUN
cblr-1795	426	10	of	of	ADP
cblr-1795	426	11	supporting	support	VERB
cblr-1795	426	12	"	"	PUNCT
cblr-1795	426	13	biodiversity	biodiversity	NOUN
cblr-1795	426	14	and	and	CCONJ
cblr-1795	426	15	environmental	environmental	ADJ
cblr-1795	426	16	sustainability	sustainability	NOUN
cblr-1795	426	17	"	"	PUNCT
cblr-1795	426	18	goals	goal	NOUN
cblr-1795	426	19	made	make	VERB
cblr-1795	426	20	a	a	DET
cblr-1795	426	21	proper	proper	ADJ
cblr-1795	426	22	pri	pri	NOUN
cblr-1795	426	23	to	to	ADP
cblr-1795	426	24	a	a	DET
cblr-1795	426	25	completely	completely	ADV
cblr-1795	426	26	forprofit	forprofit	ADJ
cblr-1795	426	27	financial	financial	ADJ
cblr-1795	426	28	intermediary	intermediary	NOUN
cblr-1795	426	29	that	that	PRON
cblr-1795	426	30	reinvested	reinveste	VERB
cblr-1795	426	31	in	in	ADP
cblr-1795	426	32	environmentally	environmentally	ADV
cblr-1795	426	33	-	-	PUNCT
cblr-1795	426	34	oriented	orient	VERB
cblr-1795	426	35	businesses.110	businesses.110	NOUN
cblr-1795	426	36	on	on	ADP
cblr-1795	426	37	the	the	DET
cblr-1795	426	38	other	other	ADJ
cblr-1795	426	39	hand	hand	NOUN
cblr-1795	426	40	,	,	PUNCT
cblr-1795	426	41	the	the	DET
cblr-1795	426	42	irs	irs	PROPN
cblr-1795	426	43	will	will	AUX
cblr-1795	426	44	reject	reject	VERB
cblr-1795	426	45	a	a	DET
cblr-1795	426	46	pri	pri	NOUN
cblr-1795	426	47	if	if	SCONJ
cblr-1795	426	48	there	there	PRON
cblr-1795	426	49	is	be	VERB
cblr-1795	426	50	no	no	DET
cblr-1795	426	51	relationship	relationship	NOUN
cblr-1795	426	52	between	between	ADP
cblr-1795	426	53	the	the	DET
cblr-1795	426	54	specific	specific	ADJ
cblr-1795	426	55	investment	investment	NOUN
cblr-1795	426	56	and	and	CCONJ
cblr-1795	426	57	the	the	DET
cblr-1795	426	58	foundation	foundation	NOUN
cblr-1795	426	59	's	's	PART
cblr-1795	426	60	mission	mission	NOUN
cblr-1795	426	61	-	-	PUNCT
cblr-1795	426	62	as	as	ADP
cblr-1795	426	63	when	when	SCONJ
cblr-1795	426	64	a	a	DET
cblr-1795	426	65	foundation	foundation	NOUN
cblr-1795	426	66	purchases	purchase	VERB
cblr-1795	426	67	an	an	DET
cblr-1795	426	68	equity	equity	NOUN
cblr-1795	426	69	stake	stake	NOUN
cblr-1795	426	70	in	in	ADP
cblr-1795	426	71	a	a	DET
cblr-1795	426	72	corporation	corporation	NOUN
cblr-1795	426	73	,	,	PUNCT
cblr-1795	426	74	which	which	PRON
cblr-1795	426	75	has	have	VERB
cblr-1795	426	76	no	no	DET
cblr-1795	426	77	connection	connection	NOUN
cblr-1795	426	78	to	to	ADP
cblr-1795	426	79	the	the	DET
cblr-1795	426	80	foundation	foundation	NOUN
cblr-1795	426	81	's	's	PART
cblr-1795	426	82	mission	mission	NOUN
cblr-1795	426	83	,	,	PUNCT
cblr-1795	426	84	but	but	CCONJ
cblr-1795	426	85	then	then	ADV
cblr-1795	426	86	directs	direct	VERB
cblr-1795	426	87	the	the	DET
cblr-1795	426	88	payments	payment	NOUN
cblr-1795	426	89	it	it	PRON
cblr-1795	426	90	receives	receive	VERB
cblr-1795	426	91	as	as	ADP
cblr-1795	426	92	dividends	dividend	NOUN
cblr-1795	426	93	toward	toward	ADP
cblr-1795	426	94	its	its	PRON
cblr-1795	426	95	own	own	ADJ
cblr-1795	426	96	exempt	exempt	ADJ
cblr-1795	426	97	goals	goal	NOUN
cblr-1795	426	98	.	.	PUNCT
cblr-1795	427	1	'11	'11	NUM
cblr-1795	427	2	thus	thus	ADV
cblr-1795	427	3	,	,	PUNCT
cblr-1795	427	4	with	with	ADP
cblr-1795	427	5	regard	regard	NOUN
cblr-1795	427	6	to	to	ADP
cblr-1795	427	7	the	the	DET
cblr-1795	427	8	primary	primary	ADJ
cblr-1795	427	9	purpose	purpose	NOUN
cblr-1795	427	10	requirement	requirement	NOUN
cblr-1795	427	11	,	,	PUNCT
cblr-1795	427	12	the	the	DET
cblr-1795	427	13	l3c	l3c	PROPN
cblr-1795	427	14	language	language	NOUN
cblr-1795	427	15	is	be	AUX
cblr-1795	427	16	problematic	problematic	ADJ
cblr-1795	427	17	because	because	SCONJ
cblr-1795	427	18	it	it	PRON
cblr-1795	427	19	focuses	focus	VERB
cblr-1795	427	20	on	on	ADP
cblr-1795	427	21	the	the	DET
cblr-1795	427	22	wrong	wrong	ADJ
cblr-1795	427	23	actor	actor	NOUN
cblr-1795	427	24	.	.	PUNCT
cblr-1795	428	1	112	112	NUM
cblr-1795	428	2	no	no	ADV
cblr-1795	428	3	matter	matter	ADV
cblr-1795	428	4	what	what	PRON
cblr-1795	428	5	the	the	DET
cblr-1795	428	6	recipient	recipient	NOUN
cblr-1795	428	7	organization	organization	NOUN
cblr-1795	428	8	's	's	PART
cblr-1795	428	9	mission	mission	NOUN
cblr-1795	428	10	is	be	AUX
cblr-1795	428	11	,	,	PUNCT
cblr-1795	428	12	the	the	DET
cblr-1795	428	13	irs	irs	PROPN
cblr-1795	428	14	inquiry	inquiry	NOUN
cblr-1795	428	15	will	will	AUX
cblr-1795	428	16	be	be	AUX
cblr-1795	428	17	on	on	ADP
cblr-1795	428	18	the	the	DET
cblr-1795	428	19	match	match	NOUN
cblr-1795	428	20	between	between	ADP
cblr-1795	428	21	the	the	DET
cblr-1795	428	22	foundation	foundation	NOUN
cblr-1795	428	23	's	's	PART
cblr-1795	428	24	charitable	charitable	ADJ
cblr-1795	428	25	purpose	purpose	NOUN
cblr-1795	428	26	and	and	CCONJ
cblr-1795	428	27	the	the	DET
cblr-1795	428	28	goals	goal	NOUN
cblr-1795	428	29	of	of	ADP
cblr-1795	428	30	the	the	DET
cblr-1795	428	31	specific	specific	ADJ
cblr-1795	428	32	pri	pri	NOUN
cblr-1795	428	33	.	.	PROPN
cblr-1795	429	1	as	as	ADP
cblr-1795	429	2	kleinberger	kleinberger	ADJ
cblr-1795	429	3	notes	note	NOUN
cblr-1795	429	4	,	,	PUNCT
cblr-1795	429	5	to	to	PART
cblr-1795	429	6	allow	allow	VERB
cblr-1795	429	7	l3cs	l3cs	NOUN
cblr-1795	429	8	to	to	PART
cblr-1795	429	9	become	become	VERB
cblr-1795	429	10	de	de	X
cblr-1795	429	11	facto	facto	X
cblr-1795	429	12	pris	pris	X
cblr-1795	429	13	would	would	AUX
cblr-1795	429	14	be	be	AUX
cblr-1795	429	15	to	to	PART
cblr-1795	429	16	"	"	PUNCT
cblr-1795	429	17	ignore	ignore	VERB
cblr-1795	429	18	the	the	DET
cblr-1795	429	19	core	core	ADJ
cblr-1795	429	20	tenet	tenet	NOUN
cblr-1795	429	21	of	of	ADP
cblr-1795	429	22	pri	pri	NOUN
cblr-1795	429	23	law	law	NOUN
cblr-1795	429	24	"	"	PUNCT
cblr-1795	429	25	that	that	SCONJ
cblr-1795	429	26	there	there	PRON
cblr-1795	429	27	must	must	AUX
cblr-1795	429	28	be	be	AUX
cblr-1795	429	29	this	this	DET
cblr-1795	429	30	connection	connection	NOUN
cblr-1795	429	31	in	in	ADP
cblr-1795	429	32	purpose	purpose	NOUN
cblr-1795	429	33	.	.	PUNCT
cblr-1795	430	1	113	113	NUM
cblr-1795	430	2	second	second	ADJ
cblr-1795	430	3	,	,	PUNCT
cblr-1795	430	4	in	in	ADP
cblr-1795	430	5	analyzing	analyze	VERB
cblr-1795	430	6	the	the	DET
cblr-1795	430	7	proper	proper	ADJ
cblr-1795	430	8	purpose	purpose	NOUN
cblr-1795	430	9	requirement	requirement	NOUN
cblr-1795	430	10	,	,	PUNCT
cblr-1795	430	11	the	the	DET
cblr-1795	430	12	irs	irs	PROPN
cblr-1795	430	13	also	also	ADV
cblr-1795	430	14	inquires	inquire	VERB
cblr-1795	430	15	into	into	ADP
cblr-1795	430	16	the	the	DET
cblr-1795	430	17	necessity	necessity	NOUN
cblr-1795	430	18	of	of	ADP
cblr-1795	430	19	the	the	DET
cblr-1795	430	20	pri	pri	NOUN
cblr-1795	430	21	.	.	PROPN
cblr-1795	430	22	necessity	necessity	NOUN
cblr-1795	430	23	looks	look	VERB
cblr-1795	430	24	at	at	ADP
cblr-1795	430	25	the	the	DET
cblr-1795	430	26	relationship	relationship	NOUN
cblr-1795	430	27	between	between	ADP
cblr-1795	430	28	the	the	DET
cblr-1795	430	29	investment	investment	NOUN
cblr-1795	430	30	and	and	CCONJ
cblr-1795	430	31	the	the	DET
cblr-1795	430	32	goals	goal	NOUN
cblr-1795	430	33	of	of	ADP
cblr-1795	430	34	the	the	DET
cblr-1795	430	35	recipient	recipient	NOUN
cblr-1795	430	36	organization	organization	NOUN
cblr-1795	430	37	and	and	CCONJ
cblr-1795	430	38	foundation	foundation	PROPN
cblr-1795	430	39	.	.	PUNCT
cblr-1795	431	1	necessity	necessity	NOUN
cblr-1795	431	2	can	can	AUX
cblr-1795	431	3	be	be	AUX
cblr-1795	431	4	proven	prove	VERB
cblr-1795	431	5	in	in	ADP
cblr-1795	431	6	two	two	NUM
cblr-1795	431	7	ways	way	NOUN
cblr-1795	431	8	:	:	PUNCT
cblr-1795	431	9	(	(	PUNCT
cblr-1795	431	10	1	1	X
cblr-1795	431	11	)	)	PUNCT
cblr-1795	431	12	the	the	DET
cblr-1795	431	13	recipient	recipient	NOUN
cblr-1795	431	14	organization	organization	NOUN
cblr-1795	431	15	is	be	AUX
cblr-1795	431	16	109	109	NUM
cblr-1795	431	17	i.r.s	i.r.	NOUN
cblr-1795	431	18	.	.	PUNCT
cblr-1795	432	1	priv	priv	PROPN
cblr-1795	432	2	.	.	PUNCT
cblr-1795	433	1	ltr	ltr	PROPN
cblr-1795	433	2	.	.	PUNCT
cblr-1795	433	3	rul	rul	PROPN
cblr-1795	433	4	.	.	PUNCT
cblr-1795	433	5	1999	1999	NUM
cblr-1795	433	6	-	-	SYM
cblr-1795	433	7	43	43	NUM
cblr-1795	433	8	-	-	PUNCT
cblr-1795	433	9	058	058	NUM
cblr-1795	433	10	(	(	PUNCT
cblr-1795	433	11	oct	oct	PROPN
cblr-1795	433	12	.	.	PROPN
cblr-1795	433	13	29	29	NUM
cblr-1795	433	14	,	,	PUNCT
cblr-1795	433	15	1999	1999	NUM
cblr-1795	433	16	)	)	PUNCT
cblr-1795	433	17	.	.	PUNCT
cblr-1795	434	1	110	110	NUM
cblr-1795	434	2	i.r.s	i.r.	NOUN
cblr-1795	434	3	.	.	PUNCT
cblr-1795	435	1	priv	priv	PROPN
cblr-1795	435	2	.	.	PUNCT
cblr-1795	436	1	ltr	ltr	PROPN
cblr-1795	436	2	.	.	PUNCT
cblr-1795	436	3	rul	rul	PROPN
cblr-1795	436	4	.	.	PUNCT
cblr-1795	437	1	2001	2001	NUM
cblr-1795	437	2	-	-	SYM
cblr-1795	437	3	36	36	NUM
cblr-1795	437	4	-	-	NUM
cblr-1795	437	5	026	026	NUM
cblr-1795	437	6	(	(	PUNCT
cblr-1795	437	7	sept	sept	PROPN
cblr-1795	437	8	.	.	PROPN
cblr-1795	437	9	7	7	NUM
cblr-1795	437	10	,	,	PUNCT
cblr-1795	437	11	2001	2001	NUM
cblr-1795	437	12	)	)	PUNCT
cblr-1795	437	13	.	.	PUNCT
cblr-1795	438	1	111	111	NUM
cblr-1795	438	2	treas	trea	NOUN
cblr-1795	438	3	.	.	PUNCT
cblr-1795	439	1	reg	reg	NOUN
cblr-1795	439	2	.	.	PUNCT
cblr-1795	440	1	§	§	PROPN
cblr-1795	440	2	53.4944	53.4944	NUM
cblr-1795	440	3	-	-	SYM
cblr-1795	440	4	3(b	3(b	NUM
cblr-1795	440	5	)	)	PUNCT
cblr-1795	440	6	(	(	PUNCT
cblr-1795	440	7	2012	2012	NUM
cblr-1795	440	8	)	)	PUNCT
cblr-1795	441	1	(	(	PUNCT
cblr-1795	441	2	noting	note	VERB
cblr-1795	441	3	that	that	SCONJ
cblr-1795	441	4	while	while	SCONJ
cblr-1795	441	5	there	there	PRON
cblr-1795	441	6	exists	exist	VERB
cblr-1795	441	7	a	a	DET
cblr-1795	441	8	relationship	relationship	NOUN
cblr-1795	441	9	between	between	ADP
cblr-1795	441	10	the	the	DET
cblr-1795	441	11	return	return	NOUN
cblr-1795	441	12	on	on	ADP
cblr-1795	441	13	investment	investment	NOUN
cblr-1795	441	14	and	and	CCONJ
cblr-1795	441	15	the	the	DET
cblr-1795	441	16	accomplishment	accomplishment	NOUN
cblr-1795	441	17	of	of	ADP
cblr-1795	441	18	the	the	DET
cblr-1795	441	19	foundation	foundation	NOUN
cblr-1795	441	20	's	's	PART
cblr-1795	441	21	mission	mission	NOUN
cblr-1795	441	22	,	,	PUNCT
cblr-1795	441	23	there	there	PRON
cblr-1795	441	24	exists	exist	VERB
cblr-1795	441	25	no	no	DET
cblr-1795	441	26	relationship	relationship	NOUN
cblr-1795	441	27	between	between	ADP
cblr-1795	441	28	the	the	DET
cblr-1795	441	29	investment	investment	NOUN
cblr-1795	441	30	per	per	ADP
cblr-1795	441	31	se	se	X
cblr-1795	441	32	and	and	CCONJ
cblr-1795	441	33	such	such	ADJ
cblr-1795	441	34	accomplishment	accomplishment	NOUN
cblr-1795	441	35	)	)	PUNCT
cblr-1795	441	36	.	.	PUNCT
cblr-1795	442	1	112	112	NUM
cblr-1795	442	2	see	see	VERB
cblr-1795	442	3	callison	callison	PROPN
cblr-1795	442	4	&	&	CCONJ
cblr-1795	442	5	vestal	vestal	PROPN
cblr-1795	442	6	,	,	PUNCT
cblr-1795	442	7	supra	supra	PROPN
cblr-1795	442	8	note	note	NOUN
cblr-1795	442	9	79	79	NUM
cblr-1795	442	10	,	,	PUNCT
cblr-1795	442	11	at	at	ADP
cblr-1795	442	12	283	283	NUM
cblr-1795	442	13	.	.	PUNCT
cblr-1795	442	14	113	113	NUM
cblr-1795	442	15	kleinberger	kleinberger	NOUN
cblr-1795	442	16	,	,	PUNCT
cblr-1795	442	17	supra	supra	PROPN
cblr-1795	442	18	note	note	PROPN
cblr-1795	442	19	21	21	NUM
cblr-1795	442	20	,	,	PUNCT
cblr-1795	442	21	at	at	ADP
cblr-1795	442	22	907	907	NUM
cblr-1795	442	23	.	.	PUNCT
cblr-1795	442	24	264	264	NUM
cblr-1795	443	1	[	[	X
cblr-1795	443	2	vol	vol	NOUN
cblr-1795	443	3	.	.	PUNCT
cblr-1795	443	4	2013	2013	NUM
cblr-1795	443	5	unable	unable	ADJ
cblr-1795	443	6	to	to	PART
cblr-1795	443	7	finance	finance	VERB
cblr-1795	443	8	the	the	DET
cblr-1795	443	9	activity	activity	NOUN
cblr-1795	443	10	without	without	ADP
cblr-1795	443	11	the	the	DET
cblr-1795	443	12	investment	investment	NOUN
cblr-1795	443	13	;	;	PUNCT
cblr-1795	443	14	114	114	NUM
cblr-1795	443	15	or	or	CCONJ
cblr-1795	443	16	(	(	PUNCT
cblr-1795	443	17	2	2	X
cblr-1795	443	18	)	)	PUNCT
cblr-1795	443	19	the	the	DET
cblr-1795	443	20	foundation	foundation	NOUN
cblr-1795	443	21	is	be	AUX
cblr-1795	443	22	not	not	PART
cblr-1795	443	23	able	able	ADJ
cblr-1795	443	24	to	to	PART
cblr-1795	443	25	pursue	pursue	VERB
cblr-1795	443	26	its	its	PRON
cblr-1795	443	27	charitable	charitable	ADJ
cblr-1795	443	28	mission	mission	NOUN
cblr-1795	443	29	through	through	ADP
cblr-1795	443	30	other	other	ADJ
cblr-1795	443	31	types	type	NOUN
cblr-1795	443	32	of	of	ADP
cblr-1795	443	33	activity.115	activity.115	PROPN
cblr-1795	443	34	under	under	ADP
cblr-1795	443	35	the	the	DET
cblr-1795	443	36	former	former	ADJ
cblr-1795	443	37	standard	standard	NOUN
cblr-1795	443	38	,	,	PUNCT
cblr-1795	443	39	there	there	PRON
cblr-1795	443	40	must	must	AUX
cblr-1795	443	41	be	be	AUX
cblr-1795	443	42	some	some	DET
cblr-1795	443	43	level	level	NOUN
cblr-1795	443	44	of	of	ADP
cblr-1795	443	45	support	support	NOUN
cblr-1795	443	46	from	from	ADP
cblr-1795	443	47	the	the	DET
cblr-1795	443	48	foundation	foundation	NOUN
cblr-1795	443	49	to	to	ADP
cblr-1795	443	50	other	other	ADJ
cblr-1795	443	51	sources	source	NOUN
cblr-1795	443	52	of	of	ADP
cblr-1795	443	53	financing	financing	NOUN
cblr-1795	443	54	.	.	PUNCT
cblr-1795	444	1	for	for	ADP
cblr-1795	444	2	example	example	NOUN
cblr-1795	444	3	,	,	PUNCT
cblr-1795	444	4	a	a	DET
cblr-1795	444	5	commercial	commercial	ADJ
cblr-1795	444	6	developer	developer	NOUN
cblr-1795	444	7	undertaking	undertake	VERB
cblr-1795	444	8	a	a	DET
cblr-1795	444	9	charitable	charitable	ADJ
cblr-1795	444	10	construction	construction	NOUN
cblr-1795	444	11	project	project	NOUN
cblr-1795	444	12	received	receive	VERB
cblr-1795	444	13	a	a	DET
cblr-1795	444	14	pri	pri	NOUN
cblr-1795	444	15	in	in	ADP
cblr-1795	444	16	the	the	DET
cblr-1795	444	17	form	form	NOUN
cblr-1795	444	18	of	of	ADP
cblr-1795	444	19	a	a	DET
cblr-1795	444	20	loan	loan	NOUN
cblr-1795	444	21	guaranty	guaranty	NOUN
cblr-1795	444	22	because	because	SCONJ
cblr-1795	444	23	the	the	DET
cblr-1795	444	24	bank	bank	NOUN
cblr-1795	444	25	would	would	AUX
cblr-1795	444	26	not	not	PART
cblr-1795	444	27	provide	provide	VERB
cblr-1795	444	28	financing	financing	NOUN
cblr-1795	444	29	otherwise.116	otherwise.116	ADP
cblr-1795	444	30	another	another	DET
cblr-1795	444	31	example	example	NOUN
cblr-1795	444	32	involved	involve	VERB
cblr-1795	444	33	a	a	DET
cblr-1795	444	34	foundation	foundation	NOUN
cblr-1795	444	35	providing	provide	VERB
cblr-1795	444	36	capital	capital	NOUN
cblr-1795	444	37	to	to	ADP
cblr-1795	444	38	a	a	DET
cblr-1795	444	39	small	small	ADJ
cblr-1795	444	40	business	business	NOUN
cblr-1795	444	41	investment	investment	NOUN
cblr-1795	444	42	corporation	corporation	NOUN
cblr-1795	444	43	because	because	SCONJ
cblr-1795	444	44	its	its	PRON
cblr-1795	444	45	returns	return	NOUN
cblr-1795	444	46	were	be	AUX
cblr-1795	444	47	so	so	ADV
cblr-1795	444	48	low	low	ADJ
cblr-1795	444	49	that	that	SCONJ
cblr-1795	444	50	foundation	foundation	NOUN
cblr-1795	444	51	involvement	involvement	NOUN
cblr-1795	444	52	was	be	AUX
cblr-1795	444	53	"	"	PUNCT
cblr-1795	444	54	essential	essential	ADJ
cblr-1795	444	55	"	"	PUNCT
cblr-1795	444	56	to	to	ADP
cblr-1795	444	57	its	its	PRON
cblr-1795	444	58	success	success	NOUN
cblr-1795	444	59	.	.	PUNCT
cblr-1795	444	60	'	'	PUNCT
cblr-1795	445	1	a	a	DET
cblr-1795	445	2	foundation	foundation	NOUN
cblr-1795	445	3	looking	look	VERB
cblr-1795	445	4	to	to	PART
cblr-1795	445	5	take	take	VERB
cblr-1795	445	6	on	on	ADP
cblr-1795	445	7	the	the	DET
cblr-1795	445	8	junior	junior	ADJ
cblr-1795	445	9	tier	tier	NOUN
cblr-1795	445	10	of	of	ADP
cblr-1795	445	11	an	an	DET
cblr-1795	445	12	investment	investment	NOUN
cblr-1795	445	13	in	in	ADP
cblr-1795	445	14	the	the	DET
cblr-1795	445	15	l3c	l3c	NOUN
cblr-1795	445	16	must	must	AUX
cblr-1795	445	17	therefore	therefore	ADV
cblr-1795	445	18	present	present	VERB
cblr-1795	445	19	evidence	evidence	NOUN
cblr-1795	445	20	of	of	ADP
cblr-1795	445	21	mezzanine	mezzanine	ADJ
cblr-1795	445	22	tier	tier	NOUN
cblr-1795	445	23	and	and	CCONJ
cblr-1795	445	24	senior	senior	ADJ
cblr-1795	445	25	tier	tier	NOUN
cblr-1795	445	26	investors	investor	NOUN
cblr-1795	445	27	who	who	PRON
cblr-1795	445	28	would	would	AUX
cblr-1795	445	29	not	not	PART
cblr-1795	445	30	invest	invest	VERB
cblr-1795	445	31	but	but	CCONJ
cblr-1795	445	32	for	for	ADP
cblr-1795	445	33	foundation	foundation	NOUN
cblr-1795	445	34	involvement	involvement	NOUN
cblr-1795	445	35	.	.	PUNCT
cblr-1795	446	1	an	an	DET
cblr-1795	446	2	llc	llc	NOUN
cblr-1795	446	3	can	can	AUX
cblr-1795	446	4	just	just	ADV
cblr-1795	446	5	as	as	ADV
cblr-1795	446	6	easily	easily	ADV
cblr-1795	446	7	produce	produce	VERB
cblr-1795	446	8	this	this	DET
cblr-1795	446	9	type	type	NOUN
cblr-1795	446	10	of	of	ADP
cblr-1795	446	11	financing	financing	NOUN
cblr-1795	446	12	structure	structure	NOUN
cblr-1795	446	13	,	,	PUNCT
cblr-1795	446	14	and	and	CCONJ
cblr-1795	446	15	the	the	DET
cblr-1795	446	16	l3c	l3c	PROPN
cblr-1795	446	17	form	form	NOUN
cblr-1795	446	18	does	do	AUX
cblr-1795	446	19	not	not	PART
cblr-1795	446	20	provide	provide	VERB
cblr-1795	446	21	the	the	DET
cblr-1795	446	22	irs	irs	PROPN
cblr-1795	446	23	with	with	ADP
cblr-1795	446	24	any	any	DET
cblr-1795	446	25	per	per	X
cblr-1795	446	26	se	se	X
cblr-1795	446	27	evidence	evidence	NOUN
cblr-1795	446	28	that	that	SCONJ
cblr-1795	446	29	the	the	DET
cblr-1795	446	30	recipient	recipient	NOUN
cblr-1795	446	31	organization	organization	NOUN
cblr-1795	446	32	would	would	AUX
cblr-1795	446	33	not	not	PART
cblr-1795	446	34	be	be	AUX
cblr-1795	446	35	successful	successful	ADJ
cblr-1795	446	36	but	but	CCONJ
cblr-1795	446	37	for	for	ADP
cblr-1795	446	38	foundation	foundation	NOUN
cblr-1795	446	39	involvement	involvement	NOUN
cblr-1795	446	40	.	.	PUNCT
cblr-1795	446	41	"	"	PUNCT
cblr-1795	447	1	8	8	NUM
cblr-1795	447	2	in	in	ADP
cblr-1795	447	3	analyzing	analyze	VERB
cblr-1795	447	4	the	the	DET
cblr-1795	447	5	latter	latter	ADJ
cblr-1795	447	6	inquiry	inquiry	NOUN
cblr-1795	447	7	,	,	PUNCT
cblr-1795	447	8	the	the	DET
cblr-1795	447	9	irs	irs	PROPN
cblr-1795	447	10	undergoes	undergo	VERB
cblr-1795	447	11	a	a	DET
cblr-1795	447	12	similar	similar	ADJ
cblr-1795	447	13	"	"	PUNCT
cblr-1795	447	14	nexus	nexus	NOUN
cblr-1795	447	15	"	"	PUNCT
cblr-1795	447	16	analysis	analysis	NOUN
cblr-1795	447	17	as	as	SCONJ
cblr-1795	447	18	it	it	PRON
cblr-1795	447	19	tries	try	VERB
cblr-1795	447	20	to	to	PART
cblr-1795	447	21	determine	determine	VERB
cblr-1795	447	22	whether	whether	SCONJ
cblr-1795	447	23	there	there	PRON
cblr-1795	447	24	is	be	VERB
cblr-1795	447	25	any	any	DET
cblr-1795	447	26	other	other	ADJ
cblr-1795	447	27	way	way	NOUN
cblr-1795	447	28	for	for	SCONJ
cblr-1795	447	29	the	the	DET
cblr-1795	447	30	foundation	foundation	NOUN
cblr-1795	447	31	to	to	PART
cblr-1795	447	32	succeed	succeed	VERB
cblr-1795	447	33	in	in	ADP
cblr-1795	447	34	its	its	PRON
cblr-1795	447	35	goals	goal	NOUN
cblr-1795	447	36	.	.	PUNCT
cblr-1795	448	1	for	for	ADP
cblr-1795	448	2	example	example	NOUN
cblr-1795	448	3	,	,	PUNCT
cblr-1795	448	4	a	a	DET
cblr-1795	448	5	foundation	foundation	NOUN
cblr-1795	448	6	with	with	ADP
cblr-1795	448	7	the	the	DET
cblr-1795	448	8	aim	aim	NOUN
cblr-1795	448	9	of	of	ADP
cblr-1795	448	10	assisting	assist	VERB
cblr-1795	448	11	the	the	DET
cblr-1795	448	12	"	"	PUNCT
cblr-1795	448	13	development	development	NOUN
cblr-1795	448	14	of	of	ADP
cblr-1795	448	15	non	non	ADJ
cblr-1795	448	16	-	-	ADJ
cblr-1795	448	17	governmental	governmental	ADJ
cblr-1795	448	18	,	,	PUNCT
cblr-1795	448	19	non	non	ADJ
cblr-1795	448	20	-	-	ADJ
cblr-1795	448	21	partisan	partisan	ADJ
cblr-1795	448	22	,	,	PUNCT
cblr-1795	448	23	pluralistic	pluralistic	ADJ
cblr-1795	448	24	,	,	PUNCT
cblr-1795	448	25	tolerant	tolerant	ADJ
cblr-1795	448	26	and	and	CCONJ
cblr-1795	448	27	non	non	ADJ
cblr-1795	448	28	-	-	ADJ
cblr-1795	448	29	extremist	extremist	ADJ
cblr-1795	448	30	...	...	PUNCT
cblr-1795	448	31	press	press	NOUN
cblr-1795	448	32	...	...	PUNCT
cblr-1795	448	33	in	in	ADP
cblr-1795	448	34	societies	society	NOUN
cblr-1795	448	35	that	that	PRON
cblr-1795	448	36	have	have	AUX
cblr-1795	448	37	historically	historically	ADV
cblr-1795	448	38	been	be	AUX
cblr-1795	448	39	'	'	PUNCT
cblr-1795	448	40	closed	close	VERB
cblr-1795	448	41	"	"	PUNCT
cblr-1795	448	42	'	'	PUNCT
cblr-1795	448	43	could	could	AUX
cblr-1795	448	44	not	not	PART
cblr-1795	448	45	achieve	achieve	VERB
cblr-1795	448	46	its	its	PRON
cblr-1795	448	47	goals	goal	NOUN
cblr-1795	448	48	without	without	ADP
cblr-1795	448	49	providing	provide	VERB
cblr-1795	448	50	assistance	assistance	NOUN
cblr-1795	448	51	-	-	PUNCT
cblr-1795	448	52	in	in	ADP
cblr-1795	448	53	the	the	DET
cblr-1795	448	54	form	form	NOUN
cblr-1795	448	55	114	114	NUM
cblr-1795	448	56	see	see	NOUN
cblr-1795	448	57	i.r.s	i.r.	NOUN
cblr-1795	448	58	.	.	PUNCT
cblr-1795	449	1	priv	priv	PROPN
cblr-1795	449	2	.	.	PUNCT
cblr-1795	450	1	ltr	ltr	PROPN
cblr-1795	450	2	.	.	PUNCT
cblr-1795	450	3	rul	rul	PROPN
cblr-1795	450	4	.	.	PUNCT
cblr-1795	450	5	2002	2002	NUM
cblr-1795	450	6	-	-	SYM
cblr-1795	450	7	22	22	NUM
cblr-1795	450	8	-	-	PUNCT
cblr-1795	450	9	034	034	NUM
cblr-1795	450	10	(	(	PUNCT
cblr-1795	450	11	may	may	PROPN
cblr-1795	450	12	31	31	NUM
cblr-1795	450	13	,	,	PUNCT
cblr-1795	450	14	2002	2002	NUM
cblr-1795	450	15	)	)	PUNCT
cblr-1795	450	16	(	(	PUNCT
cblr-1795	450	17	noting	note	VERB
cblr-1795	450	18	that	that	SCONJ
cblr-1795	450	19	a	a	DET
cblr-1795	450	20	developer	developer	NOUN
cblr-1795	450	21	could	could	AUX
cblr-1795	450	22	not	not	PART
cblr-1795	450	23	create	create	VERB
cblr-1795	450	24	the	the	DET
cblr-1795	450	25	easement	easement	NOUN
cblr-1795	450	26	"	"	PUNCT
cblr-1795	450	27	without	without	ADP
cblr-1795	450	28	the	the	DET
cblr-1795	450	29	grant	grant	NOUN
cblr-1795	450	30	from	from	ADP
cblr-1795	450	31	the	the	DET
cblr-1795	450	32	[	[	X
cblr-1795	450	33	foundation	foundation	NOUN
cblr-1795	450	34	]	]	PUNCT
cblr-1795	450	35	"	"	PUNCT
cblr-1795	450	36	)	)	PUNCT
cblr-1795	450	37	.	.	PUNCT
cblr-1795	451	1	115	115	NUM
cblr-1795	451	2	see	see	VERB
cblr-1795	451	3	i.r.s	i.r.s	NOUN
cblr-1795	451	4	.	.	PUNCT
cblr-1795	452	1	priv	priv	PROPN
cblr-1795	452	2	.	.	PUNCT
cblr-1795	453	1	ltr	ltr	PROPN
cblr-1795	453	2	.	.	PUNCT
cblr-1795	453	3	rul	rul	NOUN
cblr-1795	453	4	.	.	PUNCT
cblr-1795	454	1	955	955	NUM
cblr-1795	454	2	-	-	SYM
cblr-1795	454	3	10	10	NUM
cblr-1795	454	4	-	-	NUM
cblr-1795	454	5	05	05	NUM
cblr-1795	454	6	(	(	PUNCT
cblr-1795	454	7	dec	dec	PROPN
cblr-1795	454	8	.	.	PROPN
cblr-1795	454	9	22	22	NUM
cblr-1795	454	10	,	,	PUNCT
cblr-1795	454	11	1995	1995	NUM
cblr-1795	454	12	)	)	PUNCT
cblr-1795	454	13	.	.	PUNCT
cblr-1795	455	1	116	116	NUM
cblr-1795	455	2	i.r.s	i.r.	NOUN
cblr-1795	455	3	.	.	PUNCT
cblr-1795	456	1	priv	priv	PROPN
cblr-1795	456	2	.	.	PUNCT
cblr-1795	457	1	ltr	ltr	PROPN
cblr-1795	457	2	.	.	PUNCT
cblr-1795	457	3	rul	rul	PROPN
cblr-1795	457	4	.	.	PUNCT
cblr-1795	458	1	2000	2000	NUM
cblr-1795	458	2	-	-	SYM
cblr-1795	458	3	43	43	NUM
cblr-1795	458	4	-	-	PUNCT
cblr-1795	458	5	050	050	NUM
cblr-1795	458	6	(	(	PUNCT
cblr-1795	458	7	oct	oct	PROPN
cblr-1795	458	8	.	.	PROPN
cblr-1795	458	9	27	27	NUM
cblr-1795	458	10	,	,	PUNCT
cblr-1795	458	11	2000	2000	NUM
cblr-1795	458	12	)	)	PUNCT
cblr-1795	458	13	.	.	PUNCT
cblr-1795	459	1	117	117	NUM
cblr-1795	459	2	i.r.s	i.r.	NOUN
cblr-1795	459	3	.	.	PUNCT
cblr-1795	460	1	priv	priv	PROPN
cblr-1795	460	2	.	.	PUNCT
cblr-1795	461	1	ltr	ltr	PROPN
cblr-1795	461	2	.	.	PUNCT
cblr-1795	461	3	rul	rul	PROPN
cblr-1795	461	4	.	.	PUNCT
cblr-1795	461	5	85	85	NUM
cblr-1795	461	6	-	-	SYM
cblr-1795	461	7	26	26	NUM
cblr-1795	461	8	-	-	PUNCT
cblr-1795	461	9	084	084	NUM
cblr-1795	461	10	(	(	PUNCT
cblr-1795	461	11	apr	apr	NOUN
cblr-1795	461	12	.	.	PROPN
cblr-1795	461	13	5	5	NUM
cblr-1795	461	14	,	,	PUNCT
cblr-1795	461	15	1985	1985	NUM
cblr-1795	461	16	)	)	PUNCT
cblr-1795	461	17	.	.	PUNCT
cblr-1795	462	1	118	118	NUM
cblr-1795	462	2	take	take	VERB
cblr-1795	462	3	the	the	DET
cblr-1795	462	4	situation	situation	NOUN
cblr-1795	462	5	where	where	SCONJ
cblr-1795	462	6	an	an	DET
cblr-1795	462	7	l3c	l3c	NOUN
cblr-1795	462	8	is	be	AUX
cblr-1795	462	9	providing	provide	VERB
cblr-1795	462	10	job	job	NOUN
cblr-1795	462	11	-	-	PUNCT
cblr-1795	462	12	assistance	assistance	NOUN
cblr-1795	462	13	programs	program	NOUN
cblr-1795	462	14	to	to	ADP
cblr-1795	462	15	low	low	ADJ
cblr-1795	462	16	-	-	PUNCT
cblr-1795	462	17	income	income	NOUN
cblr-1795	462	18	residents	resident	NOUN
cblr-1795	462	19	.	.	PUNCT
cblr-1795	463	1	at	at	ADP
cblr-1795	463	2	the	the	DET
cblr-1795	463	3	same	same	ADJ
cblr-1795	463	4	time	time	NOUN
cblr-1795	463	5	,	,	PUNCT
cblr-1795	463	6	there	there	PRON
cblr-1795	463	7	is	be	VERB
cblr-1795	463	8	a	a	DET
cblr-1795	463	9	government	government	NOUN
cblr-1795	463	10	stimulus	stimulus	NOUN
cblr-1795	463	11	program	program	NOUN
cblr-1795	463	12	in	in	ADP
cblr-1795	463	13	place	place	NOUN
cblr-1795	463	14	to	to	PART
cblr-1795	463	15	help	help	VERB
cblr-1795	463	16	underserved	underserved	ADJ
cblr-1795	463	17	communities	community	NOUN
cblr-1795	463	18	,	,	PUNCT
cblr-1795	463	19	which	which	PRON
cblr-1795	463	20	allows	allow	VERB
cblr-1795	463	21	the	the	DET
cblr-1795	463	22	l3c	l3c	NOUN
cblr-1795	463	23	to	to	PART
cblr-1795	463	24	make	make	VERB
cblr-1795	463	25	a	a	DET
cblr-1795	463	26	fairly	fairly	ADV
cblr-1795	463	27	significant	significant	ADJ
cblr-1795	463	28	profit	profit	NOUN
cblr-1795	463	29	.	.	PUNCT
cblr-1795	464	1	this	this	DET
cblr-1795	464	2	particular	particular	ADJ
cblr-1795	464	3	l3c	l3c	NOUN
cblr-1795	464	4	may	may	AUX
cblr-1795	464	5	be	be	AUX
cblr-1795	464	6	able	able	ADJ
cblr-1795	464	7	to	to	PART
cblr-1795	464	8	fund	fund	VERB
cblr-1795	464	9	itself	itself	PRON
cblr-1795	464	10	with	with	ADP
cblr-1795	464	11	entirely	entirely	ADV
cblr-1795	464	12	for	for	ADP
cblr-1795	464	13	-	-	PUNCT
cblr-1795	464	14	profit	profit	NOUN
cblr-1795	464	15	investors	investor	NOUN
cblr-1795	464	16	.	.	PUNCT
cblr-1795	465	1	a	a	DET
cblr-1795	465	2	foundation	foundation	NOUN
cblr-1795	465	3	attempting	attempt	VERB
cblr-1795	465	4	to	to	PART
cblr-1795	465	5	make	make	VERB
cblr-1795	465	6	a	a	DET
cblr-1795	465	7	pri	pri	NOUN
cblr-1795	465	8	into	into	ADP
cblr-1795	465	9	this	this	DET
cblr-1795	465	10	l3c	l3c	NOUN
cblr-1795	465	11	may	may	AUX
cblr-1795	465	12	fail	fail	VERB
cblr-1795	465	13	the	the	DET
cblr-1795	465	14	necessity	necessity	NOUN
cblr-1795	465	15	prong	prong	NOUN
cblr-1795	465	16	.	.	PUNCT
cblr-1795	466	1	see	see	VERB
cblr-1795	466	2	murray	murray	PROPN
cblr-1795	466	3	&	&	CCONJ
cblr-1795	466	4	hwang	hwang	PROPN
cblr-1795	466	5	,	,	PUNCT
cblr-1795	466	6	supra	supra	PROPN
cblr-1795	466	7	note	note	PROPN
cblr-1795	466	8	1	1	NUM
cblr-1795	466	9	,	,	PUNCT
cblr-1795	466	10	at	at	ADP
cblr-1795	466	11	29	29	NUM
cblr-1795	466	12	-	-	SYM
cblr-1795	466	13	30	30	NUM
cblr-1795	466	14	.	.	PUNCT
cblr-1795	466	15	l3cs	l3cs	PUNCT
cblr-1795	466	16	and	and	CCONJ
cblr-1795	466	17	program	program	NOUN
cblr-1795	466	18	-	-	PUNCT
cblr-1795	466	19	rela	rela	PROPN
cblr-1795	466	20	ted	te	VERB
cblr-1795	466	21	investment	investment	NOUN
cblr-1795	466	22	265no	265no	NOUN
cblr-1795	466	23	.	.	PUNCT
cblr-1795	467	1	1:242]1	1:242]1	PROPN
cblr-1795	467	2	columbia	columbia	PROPN
cblr-1795	467	3	business	business	NOUN
cblr-1795	467	4	law	law	PROPN
cblr-1795	467	5	review	review	NOUN
cblr-1795	467	6	of	of	ADP
cblr-1795	467	7	low	low	ADJ
cblr-1795	467	8	-	-	PUNCT
cblr-1795	467	9	interest	interest	NOUN
cblr-1795	467	10	loans	loan	NOUN
cblr-1795	467	11	-	-	PUNCT
cblr-1795	467	12	to	to	ADP
cblr-1795	467	13	foreign	foreign	ADJ
cblr-1795	467	14	media	medium	NOUN
cblr-1795	467	15	organizations	organization	NOUN
cblr-1795	467	16	so	so	SCONJ
cblr-1795	467	17	they	they	PRON
cblr-1795	467	18	could	could	AUX
cblr-1795	467	19	become	become	VERB
cblr-1795	467	20	autonomous.119	autonomous.119	PRON
cblr-1795	467	21	under	under	ADP
cblr-1795	467	22	this	this	DET
cblr-1795	467	23	inquiry	inquiry	NOUN
cblr-1795	467	24	,	,	PUNCT
cblr-1795	467	25	a	a	DET
cblr-1795	467	26	private	private	ADJ
cblr-1795	467	27	foundation	foundation	NOUN
cblr-1795	467	28	must	must	AUX
cblr-1795	467	29	also	also	ADV
cblr-1795	467	30	look	look	VERB
cblr-1795	467	31	past	past	ADP
cblr-1795	467	32	whether	whether	SCONJ
cblr-1795	467	33	the	the	DET
cblr-1795	467	34	recipient	recipient	NOUN
cblr-1795	467	35	organization	organization	NOUN
cblr-1795	467	36	has	have	AUX
cblr-1795	467	37	proper	proper	ADJ
cblr-1795	467	38	charitable	charitable	ADJ
cblr-1795	467	39	purposes	purpose	NOUN
cblr-1795	467	40	,	,	PUNCT
cblr-1795	467	41	and	and	CCONJ
cblr-1795	467	42	focus	focus	VERB
cblr-1795	467	43	instead	instead	ADV
cblr-1795	467	44	on	on	ADP
cblr-1795	467	45	the	the	DET
cblr-1795	467	46	relationship	relationship	NOUN
cblr-1795	467	47	between	between	ADP
cblr-1795	467	48	the	the	DET
cblr-1795	467	49	foundation	foundation	NOUN
cblr-1795	467	50	's	's	PART
cblr-1795	467	51	goals	goal	NOUN
cblr-1795	467	52	and	and	CCONJ
cblr-1795	467	53	what	what	PRON
cblr-1795	467	54	the	the	DET
cblr-1795	467	55	investment	investment	NOUN
cblr-1795	467	56	is	be	AUX
cblr-1795	467	57	intended	intend	VERB
cblr-1795	467	58	to	to	PART
cblr-1795	467	59	accomplish	accomplish	VERB
cblr-1795	467	60	within	within	ADP
cblr-1795	467	61	the	the	DET
cblr-1795	467	62	recipient	recipient	NOUN
cblr-1795	467	63	organization	organization	NOUN
cblr-1795	467	64	.	.	PUNCT
cblr-1795	468	1	lastly	lastly	ADV
cblr-1795	468	2	,	,	PUNCT
cblr-1795	468	3	in	in	ADP
cblr-1795	468	4	analyzing	analyze	VERB
cblr-1795	468	5	the	the	DET
cblr-1795	468	6	proper	proper	ADJ
cblr-1795	468	7	purpose	purpose	NOUN
cblr-1795	468	8	requirement	requirement	NOUN
cblr-1795	468	9	the	the	DET
cblr-1795	468	10	irs	irs	PROPN
cblr-1795	468	11	will	will	AUX
cblr-1795	468	12	look	look	VERB
cblr-1795	468	13	beyond	beyond	ADP
cblr-1795	468	14	the	the	DET
cblr-1795	468	15	stated	state	VERB
cblr-1795	468	16	purpose	purpose	NOUN
cblr-1795	468	17	of	of	ADP
cblr-1795	468	18	the	the	DET
cblr-1795	468	19	investment	investment	NOUN
cblr-1795	468	20	and	and	CCONJ
cblr-1795	468	21	into	into	ADP
cblr-1795	468	22	the	the	DET
cblr-1795	468	23	underlying	underlie	VERB
cblr-1795	468	24	activity	activity	NOUN
cblr-1795	468	25	being	be	AUX
cblr-1795	468	26	performed	perform	VERB
cblr-1795	468	27	.	.	PUNCT
cblr-1795	469	1	for	for	ADP
cblr-1795	469	2	example	example	NOUN
cblr-1795	469	3	,	,	PUNCT
cblr-1795	469	4	in	in	ADP
cblr-1795	469	5	one	one	NUM
cblr-1795	469	6	case	case	NOUN
cblr-1795	469	7	,	,	PUNCT
cblr-1795	469	8	the	the	DET
cblr-1795	469	9	irs	irs	PROPN
cblr-1795	469	10	denied	deny	VERB
cblr-1795	469	11	a	a	DET
cblr-1795	469	12	pri	pri	NOUN
cblr-1795	469	13	in	in	ADP
cblr-1795	469	14	two	two	NUM
cblr-1795	469	15	corporations	corporation	NOUN
cblr-1795	469	16	that	that	PRON
cblr-1795	469	17	operated	operate	VERB
cblr-1795	469	18	a	a	DET
cblr-1795	469	19	horseracing	horserace	VERB
cblr-1795	469	20	facility.120	facility.120	NOUN
cblr-1795	469	21	although	although	SCONJ
cblr-1795	469	22	the	the	DET
cblr-1795	469	23	foundation	foundation	NOUN
cblr-1795	469	24	framed	frame	VERB
cblr-1795	469	25	the	the	DET
cblr-1795	469	26	investment	investment	NOUN
cblr-1795	469	27	in	in	ADP
cblr-1795	469	28	terms	term	NOUN
cblr-1795	469	29	of	of	ADP
cblr-1795	469	30	promotion	promotion	NOUN
cblr-1795	469	31	of	of	ADP
cblr-1795	469	32	the	the	DET
cblr-1795	469	33	arts	art	NOUN
cblr-1795	469	34	(	(	PUNCT
cblr-1795	469	35	the	the	DET
cblr-1795	469	36	"	"	PUNCT
cblr-1795	469	37	equine	equine	NOUN
cblr-1795	469	38	arts	art	NOUN
cblr-1795	469	39	"	"	PUNCT
cblr-1795	469	40	)	)	PUNCT
cblr-1795	469	41	,	,	PUNCT
cblr-1795	469	42	the	the	DET
cblr-1795	469	43	irs	irs	PROPN
cblr-1795	469	44	noted	note	VERB
cblr-1795	469	45	that	that	SCONJ
cblr-1795	469	46	the	the	DET
cblr-1795	469	47	operation	operation	NOUN
cblr-1795	469	48	of	of	ADP
cblr-1795	469	49	a	a	DET
cblr-1795	469	50	racetrack	racetrack	NOUN
cblr-1795	469	51	was	be	AUX
cblr-1795	469	52	a	a	DET
cblr-1795	469	53	"	"	PUNCT
cblr-1795	469	54	classically	classically	ADV
cblr-1795	469	55	commercial	commercial	ADJ
cblr-1795	469	56	endeavor	endeavor	NOUN
cblr-1795	469	57	.	.	PUNCT
cblr-1795	470	1	"121	"121	PROPN
cblr-1795	470	2	in	in	ADP
cblr-1795	470	3	another	another	DET
cblr-1795	470	4	case	case	NOUN
cblr-1795	470	5	,	,	PUNCT
cblr-1795	470	6	the	the	DET
cblr-1795	470	7	irs	irs	PROPN
cblr-1795	470	8	denied	deny	VERB
cblr-1795	470	9	a	a	DET
cblr-1795	470	10	pri	pri	NOUN
cblr-1795	470	11	in	in	ADP
cblr-1795	470	12	a	a	DET
cblr-1795	470	13	forprofit	forprofit	NOUN
cblr-1795	470	14	hotel	hotel	NOUN
cblr-1795	470	15	.	.	PUNCT
cblr-1795	471	1	'22	'22	NUM
cblr-1795	471	2	the	the	DET
cblr-1795	471	3	foundation	foundation	NOUN
cblr-1795	471	4	claimed	claim	VERB
cblr-1795	471	5	that	that	SCONJ
cblr-1795	471	6	the	the	DET
cblr-1795	471	7	hotel	hotel	NOUN
cblr-1795	471	8	was	be	AUX
cblr-1795	471	9	designed	design	VERB
cblr-1795	471	10	to	to	PART
cblr-1795	471	11	stimulate	stimulate	VERB
cblr-1795	471	12	the	the	DET
cblr-1795	471	13	economy	economy	NOUN
cblr-1795	471	14	in	in	ADP
cblr-1795	471	15	a	a	DET
cblr-1795	471	16	depressed	depressed	ADJ
cblr-1795	471	17	area	area	NOUN
cblr-1795	471	18	,	,	PUNCT
cblr-1795	471	19	but	but	CCONJ
cblr-1795	471	20	the	the	DET
cblr-1795	471	21	irs	irs	PROPN
cblr-1795	471	22	viewed	view	VERB
cblr-1795	471	23	hotel	hotel	NOUN
cblr-1795	471	24	ownership	ownership	NOUN
cblr-1795	471	25	as	as	ADP
cblr-1795	471	26	a	a	DET
cblr-1795	471	27	fundamentally	fundamentally	ADV
cblr-1795	471	28	commercial	commercial	ADJ
cblr-1795	471	29	venture.123	venture.123	NOUN
cblr-1795	471	30	commentators	commentator	NOUN
cblr-1795	471	31	have	have	AUX
cblr-1795	471	32	noted	note	VERB
cblr-1795	471	33	that	that	SCONJ
cblr-1795	471	34	since	since	SCONJ
cblr-1795	471	35	community	community	NOUN
cblr-1795	471	36	betterment	betterment	NOUN
cblr-1795	471	37	schemes	scheme	NOUN
cblr-1795	471	38	are	be	AUX
cblr-1795	471	39	often	often	ADV
cblr-1795	471	40	accepted	accept	VERB
cblr-1795	471	41	as	as	ADP
cblr-1795	471	42	pris	pris	PROPN
cblr-1795	471	43	,	,	PUNCT
cblr-1795	471	44	this	this	DET
cblr-1795	471	45	ruling	ruling	NOUN
cblr-1795	471	46	"	"	PUNCT
cblr-1795	471	47	serves	serve	VERB
cblr-1795	471	48	as	as	ADP
cblr-1795	471	49	a	a	DET
cblr-1795	471	50	warning	warning	NOUN
cblr-1795	471	51	to	to	ADP
cblr-1795	471	52	a	a	DET
cblr-1795	471	53	foundation	foundation	NOUN
cblr-1795	471	54	unduly	unduly	ADV
cblr-1795	471	55	confident	confident	ADJ
cblr-1795	471	56	that	that	SCONJ
cblr-1795	471	57	it	it	PRON
cblr-1795	471	58	can	can	AUX
cblr-1795	471	59	finesse	finesse	VERB
cblr-1795	471	60	a	a	DET
cblr-1795	471	61	commercial	commercial	ADJ
cblr-1795	471	62	endeavor	endeavor	NOUN
cblr-1795	471	63	into	into	ADP
cblr-1795	471	64	a	a	DET
cblr-1795	471	65	purportedly	purportedly	ADV
cblr-1795	471	66	holistic	holistic	ADJ
cblr-1795	471	67	development	development	NOUN
cblr-1795	471	68	plan	plan	NOUN
cblr-1795	471	69	.	.	PUNCT
cblr-1795	471	70	"124	"124	PUNCT
cblr-1795	472	1	thus	thus	ADV
cblr-1795	472	2	,	,	PUNCT
cblr-1795	472	3	an	an	DET
cblr-1795	472	4	l3c	l3c	NOUN
cblr-1795	472	5	with	with	ADP
cblr-1795	472	6	a	a	DET
cblr-1795	472	7	stated	state	VERB
cblr-1795	472	8	charitable	charitable	ADJ
cblr-1795	472	9	goal	goal	NOUN
cblr-1795	472	10	could	could	AUX
cblr-1795	472	11	nonetheless	nonetheless	ADV
cblr-1795	472	12	be	be	AUX
cblr-1795	472	13	running	run	VERB
cblr-1795	472	14	a	a	DET
cblr-1795	472	15	type	type	NOUN
cblr-1795	472	16	of	of	ADP
cblr-1795	472	17	business	business	NOUN
cblr-1795	472	18	that	that	PRON
cblr-1795	472	19	the	the	DET
cblr-1795	472	20	irs	irs	PROPN
cblr-1795	472	21	considers	consider	VERB
cblr-1795	472	22	fundamentally	fundamentally	ADV
cblr-1795	472	23	commercial	commercial	ADJ
cblr-1795	472	24	.	.	PUNCT
cblr-1795	473	1	even	even	ADV
cblr-1795	473	2	though	though	SCONJ
cblr-1795	473	3	l3c	l3c	NOUN
cblr-1795	473	4	legislation	legislation	NOUN
cblr-1795	473	5	imposes	impose	VERB
cblr-1795	473	6	a	a	DET
cblr-1795	473	7	charitable	charitable	ADJ
cblr-1795	473	8	purpose	purpose	NOUN
cblr-1795	473	9	on	on	ADP
cblr-1795	473	10	a	a	DET
cblr-1795	473	11	potential	potential	ADJ
cblr-1795	473	12	pri	pri	NOUN
cblr-1795	473	13	recipient	recipient	NOUN
cblr-1795	473	14	,	,	PUNCT
cblr-1795	473	15	the	the	DET
cblr-1795	473	16	irs	irs	PROPN
cblr-1795	473	17	will	will	AUX
cblr-1795	473	18	119	119	NUM
cblr-1795	473	19	i.r.s	i.r.	NOUN
cblr-1795	473	20	.	.	PUNCT
cblr-1795	474	1	priv	priv	PROPN
cblr-1795	474	2	.	.	PUNCT
cblr-1795	475	1	ltr	ltr	PROPN
cblr-1795	475	2	.	.	PUNCT
cblr-1795	475	3	rul	rul	NOUN
cblr-1795	475	4	.	.	PUNCT
cblr-1795	476	1	955	955	NUM
cblr-1795	476	2	-	-	SYM
cblr-1795	476	3	10	10	NUM
cblr-1795	476	4	-	-	NUM
cblr-1795	476	5	05	05	NUM
cblr-1795	476	6	(	(	PUNCT
cblr-1795	476	7	dec	dec	PROPN
cblr-1795	476	8	.	.	PROPN
cblr-1795	476	9	22	22	NUM
cblr-1795	476	10	,	,	PUNCT
cblr-1795	476	11	1995	1995	NUM
cblr-1795	476	12	)	)	PUNCT
cblr-1795	476	13	.	.	PUNCT
cblr-1795	477	1	120	120	NUM
cblr-1795	477	2	i.r.s	i.r.	NOUN
cblr-1795	477	3	.	.	PUNCT
cblr-1795	478	1	priv	priv	PROPN
cblr-1795	478	2	.	.	PUNCT
cblr-1795	479	1	ltr	ltr	PROPN
cblr-1795	479	2	.	.	PUNCT
cblr-1795	480	1	rul	rul	PROPN
cblr-1795	480	2	.	.	PUNCT
cblr-1795	481	1	82	82	NUM
cblr-1795	481	2	-	-	PUNCT
cblr-1795	481	3	01	01	NUM
cblr-1795	481	4	-	-	PUNCT
cblr-1795	481	5	050	050	NUM
cblr-1795	481	6	(	(	PUNCT
cblr-1795	481	7	oct	oct	PROPN
cblr-1795	481	8	.	.	PROPN
cblr-1795	481	9	7	7	NUM
cblr-1795	481	10	,	,	PUNCT
cblr-1795	481	11	1981	1981	NUM
cblr-1795	481	12	)	)	PUNCT
cblr-1795	481	13	.	.	PUNCT
cblr-1795	482	1	121	121	NUM
cblr-1795	482	2	jd	jd	PROPN
cblr-1795	482	3	.	.	PROPN
cblr-1795	482	4	122	122	NUM
cblr-1795	482	5	i.r.s	i.r.	NOUN
cblr-1795	482	6	.	.	PUNCT
cblr-1795	483	1	tech	tech	NOUN
cblr-1795	483	2	.	.	PUNCT
cblr-1795	484	1	adv	adv	PROPN
cblr-1795	484	2	.	.	PUNCT
cblr-1795	484	3	mem	mem	PROPN
cblr-1795	484	4	.	.	PUNCT
cblr-1795	485	1	93	93	NUM
cblr-1795	485	2	-	-	SYM
cblr-1795	485	3	40	40	NUM
cblr-1795	485	4	-	-	PUNCT
cblr-1795	485	5	002	002	NUM
cblr-1795	485	6	(	(	PUNCT
cblr-1795	485	7	oct	oct	PROPN
cblr-1795	485	8	.	.	PROPN
cblr-1795	485	9	8	8	NUM
cblr-1795	485	10	,	,	PUNCT
cblr-1795	485	11	1993	1993	NUM
cblr-1795	485	12	)	)	PUNCT
cblr-1795	485	13	.	.	PUNCT
cblr-1795	486	1	123	123	NUM
cblr-1795	486	2	the	the	DET
cblr-1795	486	3	foundation	foundation	NOUN
cblr-1795	486	4	's	's	PART
cblr-1795	486	5	arguments	argument	NOUN
cblr-1795	486	6	-	-	PUNCT
cblr-1795	486	7	that	that	SCONJ
cblr-1795	486	8	it	it	PRON
cblr-1795	486	9	purchased	purchase	VERB
cblr-1795	486	10	the	the	DET
cblr-1795	486	11	hotel	hotel	NOUN
cblr-1795	486	12	not	not	PART
cblr-1795	486	13	to	to	PART
cblr-1795	486	14	make	make	VERB
cblr-1795	486	15	a	a	DET
cblr-1795	486	16	profit	profit	NOUN
cblr-1795	486	17	but	but	CCONJ
cblr-1795	486	18	to	to	PART
cblr-1795	486	19	stimulate	stimulate	VERB
cblr-1795	486	20	the	the	DET
cblr-1795	486	21	economy	economy	NOUN
cblr-1795	486	22	through	through	ADP
cblr-1795	486	23	the	the	DET
cblr-1795	486	24	provision	provision	NOUN
cblr-1795	486	25	of	of	ADP
cblr-1795	486	26	employment	employment	NOUN
cblr-1795	486	27	opportunities	opportunity	NOUN
cblr-1795	486	28	for	for	ADP
cblr-1795	486	29	local	local	ADJ
cblr-1795	486	30	citizens	citizen	NOUN
cblr-1795	486	31	,	,	PUNCT
cblr-1795	486	32	and	and	CCONJ
cblr-1795	486	33	that	that	SCONJ
cblr-1795	486	34	the	the	DET
cblr-1795	486	35	operation	operation	NOUN
cblr-1795	486	36	sustained	sustain	VERB
cblr-1795	486	37	losses	loss	NOUN
cblr-1795	486	38	in	in	ADP
cblr-1795	486	39	1986	1986	NUM
cblr-1795	486	40	and	and	CCONJ
cblr-1795	486	41	1987	1987	NUM
cblr-1795	486	42	-	-	PUNCT
cblr-1795	486	43	did	do	AUX
cblr-1795	486	44	not	not	PART
cblr-1795	486	45	change	change	VERB
cblr-1795	486	46	the	the	DET
cblr-1795	486	47	irs	irs	PROPN
cblr-1795	486	48	's	's	PART
cblr-1795	486	49	view	view	NOUN
cblr-1795	486	50	that	that	SCONJ
cblr-1795	486	51	ownership	ownership	NOUN
cblr-1795	486	52	of	of	ADP
cblr-1795	486	53	a	a	DET
cblr-1795	486	54	for	for	ADP
cblr-1795	486	55	-	-	PUNCT
cblr-1795	486	56	profit	profit	NOUN
cblr-1795	486	57	hotel	hotel	NOUN
cblr-1795	486	58	was	be	AUX
cblr-1795	486	59	not	not	PART
cblr-1795	486	60	an	an	DET
cblr-1795	486	61	activity	activity	NOUN
cblr-1795	486	62	in	in	ADP
cblr-1795	486	63	furtherance	furtherance	NOUN
cblr-1795	486	64	of	of	ADP
cblr-1795	486	65	exempt	exempt	ADJ
cblr-1795	486	66	charitable	charitable	ADJ
cblr-1795	486	67	purposes	purpose	NOUN
cblr-1795	486	68	.	.	PUNCT
cblr-1795	487	1	i	i	PRON
cblr-1795	487	2	d.	d.	PROPN
cblr-1795	487	3	124	124	NUM
cblr-1795	487	4	feit	feit	PROPN
cblr-1795	487	5	,	,	PUNCT
cblr-1795	487	6	supra	supra	PROPN
cblr-1795	487	7	note	note	PROPN
cblr-1795	487	8	68	68	NUM
cblr-1795	487	9	,	,	PUNCT
cblr-1795	487	10	at	at	ADP
cblr-1795	487	11	7	7	NUM
cblr-1795	487	12	.	.	NOUN
cblr-1795	487	13	266	266	NUM
cblr-1795	488	1	[	[	X
cblr-1795	488	2	vol	vol	NOUN
cblr-1795	488	3	.	.	PUNCT
cblr-1795	488	4	2013	2013	NUM
cblr-1795	488	5	nonetheless	nonetheless	ADV
cblr-1795	488	6	analyze	analyze	VERB
cblr-1795	488	7	the	the	DET
cblr-1795	488	8	type	type	NOUN
cblr-1795	488	9	of	of	ADP
cblr-1795	488	10	activity	activity	NOUN
cblr-1795	488	11	in	in	ADP
cblr-1795	488	12	which	which	PRON
cblr-1795	488	13	the	the	DET
cblr-1795	488	14	recipient	recipient	NOUN
cblr-1795	488	15	is	be	AUX
cblr-1795	488	16	to	to	PART
cblr-1795	488	17	engage	engage	VERB
cblr-1795	488	18	.	.	PUNCT
cblr-1795	489	1	l3c	l3c	VERB
cblr-1795	489	2	legislation	legislation	NOUN
cblr-1795	489	3	,	,	PUNCT
cblr-1795	489	4	therefore	therefore	ADV
cblr-1795	489	5	,	,	PUNCT
cblr-1795	489	6	does	do	AUX
cblr-1795	489	7	not	not	PART
cblr-1795	489	8	obviate	obviate	VERB
cblr-1795	489	9	the	the	DET
cblr-1795	489	10	concerns	concern	NOUN
cblr-1795	489	11	the	the	DET
cblr-1795	489	12	irs	irs	PROPN
cblr-1795	489	13	has	have	VERB
cblr-1795	489	14	in	in	ADP
cblr-1795	489	15	determining	determine	VERB
cblr-1795	489	16	whether	whether	SCONJ
cblr-1795	489	17	a	a	DET
cblr-1795	489	18	pri	pri	NOUN
cblr-1795	489	19	meets	meet	VERB
cblr-1795	489	20	the	the	DET
cblr-1795	489	21	primary	primary	ADJ
cblr-1795	489	22	purpose	purpose	NOUN
cblr-1795	489	23	requirement	requirement	NOUN
cblr-1795	489	24	.	.	PUNCT
cblr-1795	490	1	2	2	X
cblr-1795	490	2	.	.	X
cblr-1795	490	3	income	income	NOUN
cblr-1795	490	4	production	production	NOUN
cblr-1795	490	5	requirement	requirement	NOUN
cblr-1795	490	6	the	the	DET
cblr-1795	490	7	second	second	ADJ
cblr-1795	490	8	requirement	requirement	NOUN
cblr-1795	490	9	foundations	foundation	NOUN
cblr-1795	490	10	must	must	AUX
cblr-1795	490	11	meet	meet	VERB
cblr-1795	490	12	in	in	ADP
cblr-1795	490	13	making	make	VERB
cblr-1795	490	14	pris	pris	PROPN
cblr-1795	490	15	is	be	AUX
cblr-1795	490	16	that	that	SCONJ
cblr-1795	490	17	"	"	PUNCT
cblr-1795	490	18	no	no	DET
cblr-1795	490	19	significant	significant	ADJ
cblr-1795	490	20	purpose	purpose	NOUN
cblr-1795	490	21	"	"	PUNCT
cblr-1795	490	22	of	of	ADP
cblr-1795	490	23	a	a	DET
cblr-1795	490	24	proposed	propose	VERB
cblr-1795	490	25	pri	pri	NOUN
cblr-1795	490	26	be	be	AUX
cblr-1795	490	27	"	"	PUNCT
cblr-1795	490	28	the	the	DET
cblr-1795	490	29	production	production	NOUN
cblr-1795	490	30	of	of	ADP
cblr-1795	490	31	income	income	NOUN
cblr-1795	490	32	or	or	CCONJ
cblr-1795	490	33	the	the	DET
cblr-1795	490	34	appreciation	appreciation	NOUN
cblr-1795	490	35	of	of	ADP
cblr-1795	490	36	property	property	NOUN
cblr-1795	490	37	.	.	PUNCT
cblr-1795	491	1	"125	"125	NOUN
cblr-1795	492	1	l3c	l3c	VERB
cblr-1795	492	2	legislation	legislation	NOUN
cblr-1795	492	3	is	be	AUX
cblr-1795	492	4	focused	focus	VERB
cblr-1795	492	5	on	on	ADP
cblr-1795	492	6	the	the	DET
cblr-1795	492	7	l3c	l3c	PROPN
cblr-1795	492	8	entity	entity	NOUN
cblr-1795	492	9	's	's	PART
cblr-1795	492	10	low	low	ADJ
cblr-1795	492	11	-	-	PUNCT
cblr-1795	492	12	profit	profit	NOUN
cblr-1795	492	13	motive	motive	NOUN
cblr-1795	492	14	.	.	PUNCT
cblr-1795	493	1	ostensibly	ostensibly	ADV
cblr-1795	493	2	,	,	PUNCT
cblr-1795	493	3	for	for	ADP
cblr-1795	493	4	l3cs	l3cs	PUNCT
cblr-1795	493	5	to	to	PART
cblr-1795	493	6	facilitate	facilitate	VERB
cblr-1795	493	7	the	the	DET
cblr-1795	493	8	making	making	NOUN
cblr-1795	493	9	of	of	ADP
cblr-1795	493	10	pris	pris	PROPN
cblr-1795	493	11	,	,	PUNCT
cblr-1795	493	12	the	the	DET
cblr-1795	493	13	form	form	NOUN
cblr-1795	493	14	of	of	ADP
cblr-1795	493	15	the	the	DET
cblr-1795	493	16	recipient	recipient	NOUN
cblr-1795	493	17	organization	organization	NOUN
cblr-1795	493	18	should	should	AUX
cblr-1795	493	19	be	be	AUX
cblr-1795	493	20	an	an	DET
cblr-1795	493	21	important	important	ADJ
cblr-1795	493	22	consideration	consideration	NOUN
cblr-1795	493	23	for	for	ADP
cblr-1795	493	24	the	the	DET
cblr-1795	493	25	irs	irs	PROPN
cblr-1795	493	26	.	.	PUNCT
cblr-1795	494	1	private	private	ADJ
cblr-1795	494	2	letter	letter	NOUN
cblr-1795	494	3	rulings	ruling	NOUN
cblr-1795	494	4	,	,	PUNCT
cblr-1795	494	5	as	as	SCONJ
cblr-1795	494	6	noted	note	VERB
cblr-1795	494	7	below	below	ADV
cblr-1795	494	8	,	,	PUNCT
cblr-1795	494	9	show	show	VERB
cblr-1795	494	10	otherwise	otherwise	ADV
cblr-1795	494	11	.	.	PUNCT
cblr-1795	495	1	rather	rather	ADV
cblr-1795	495	2	,	,	PUNCT
cblr-1795	495	3	the	the	DET
cblr-1795	495	4	crucial	crucial	ADJ
cblr-1795	495	5	determinant	determinant	NOUN
cblr-1795	495	6	is	be	AUX
cblr-1795	495	7	whether	whether	SCONJ
cblr-1795	495	8	investors	investor	NOUN
cblr-1795	495	9	"	"	PUNCT
cblr-1795	495	10	solely	solely	ADV
cblr-1795	495	11	engaged	engage	VERB
cblr-1795	495	12	in	in	ADP
cblr-1795	495	13	the	the	DET
cblr-1795	495	14	investment	investment	NOUN
cblr-1795	495	15	for	for	ADP
cblr-1795	495	16	profit	profit	NOUN
cblr-1795	495	17	would	would	AUX
cblr-1795	495	18	be	be	AUX
cblr-1795	495	19	likely	likely	ADJ
cblr-1795	495	20	to	to	PART
cblr-1795	495	21	make	make	VERB
cblr-1795	495	22	the	the	DET
cblr-1795	495	23	investment	investment	NOUN
cblr-1795	495	24	on	on	ADP
cblr-1795	495	25	the	the	DET
cblr-1795	495	26	same	same	ADJ
cblr-1795	495	27	terms	term	NOUN
cblr-1795	495	28	as	as	ADP
cblr-1795	495	29	the	the	DET
cblr-1795	495	30	private	private	ADJ
cblr-1795	495	31	foundation	foundation	NOUN
cblr-1795	495	32	.	.	PUNCT
cblr-1795	496	1	"126	"126	NOUN
cblr-1795	496	2	in	in	ADP
cblr-1795	496	3	assessing	assess	VERB
cblr-1795	496	4	this	this	DET
cblr-1795	496	5	factor	factor	NOUN
cblr-1795	496	6	,	,	PUNCT
cblr-1795	496	7	the	the	DET
cblr-1795	496	8	irs	irs	PROPN
cblr-1795	496	9	determines	determine	VERB
cblr-1795	496	10	either	either	ADV
cblr-1795	496	11	:	:	PUNCT
cblr-1795	496	12	(	(	PUNCT
cblr-1795	496	13	1	1	X
cblr-1795	496	14	)	)	PUNCT
cblr-1795	496	15	whether	whether	SCONJ
cblr-1795	496	16	,	,	PUNCT
cblr-1795	496	17	in	in	ADP
cblr-1795	496	18	fact	fact	NOUN
cblr-1795	496	19	,	,	PUNCT
cblr-1795	496	20	traditional	traditional	ADJ
cblr-1795	496	21	for	for	ADP
cblr-1795	496	22	-	-	PUNCT
cblr-1795	496	23	profit	profit	NOUN
cblr-1795	496	24	investors	investor	NOUN
cblr-1795	496	25	have	have	AUX
cblr-1795	496	26	either	either	CCONJ
cblr-1795	496	27	refused	refuse	VERB
cblr-1795	496	28	to	to	PART
cblr-1795	496	29	invest	invest	VERB
cblr-1795	496	30	in	in	ADP
cblr-1795	496	31	the	the	DET
cblr-1795	496	32	project	project	NOUN
cblr-1795	496	33	,	,	PUNCT
cblr-1795	496	34	or	or	CCONJ
cblr-1795	496	35	are	be	AUX
cblr-1795	496	36	investing	invest	VERB
cblr-1795	496	37	on	on	ADP
cblr-1795	496	38	more	more	ADV
cblr-1795	496	39	favorable	favorable	ADJ
cblr-1795	496	40	terms	term	NOUN
cblr-1795	496	41	than	than	ADP
cblr-1795	496	42	the	the	DET
cblr-1795	496	43	foundation	foundation	NOUN
cblr-1795	496	44	;	;	PUNCT
cblr-1795	496	45	or	or	CCONJ
cblr-1795	496	46	(	(	PUNCT
cblr-1795	496	47	2	2	X
cblr-1795	496	48	)	)	PUNCT
cblr-1795	496	49	whether	whether	SCONJ
cblr-1795	496	50	,	,	PUNCT
cblr-1795	496	51	after	after	ADP
cblr-1795	496	52	engaging	engage	VERB
cblr-1795	496	53	in	in	ADP
cblr-1795	496	54	a	a	DET
cblr-1795	496	55	cost	cost	NOUN
cblr-1795	496	56	-	-	PUNCT
cblr-1795	496	57	benefit	benefit	NOUN
cblr-1795	496	58	analysis	analysis	NOUN
cblr-1795	496	59	,	,	PUNCT
cblr-1795	496	60	for	for	ADP
cblr-1795	496	61	-	-	PUNCT
cblr-1795	496	62	profit	profit	NOUN
cblr-1795	496	63	investors	investor	NOUN
cblr-1795	496	64	theoretically	theoretically	ADV
cblr-1795	496	65	would	would	AUX
cblr-1795	496	66	not	not	PART
cblr-1795	496	67	make	make	VERB
cblr-1795	496	68	an	an	DET
cblr-1795	496	69	investment	investment	NOUN
cblr-1795	496	70	on	on	ADP
cblr-1795	496	71	the	the	DET
cblr-1795	496	72	same	same	ADJ
cblr-1795	496	73	terms	term	NOUN
cblr-1795	496	74	as	as	ADP
cblr-1795	496	75	the	the	DET
cblr-1795	496	76	foundation	foundation	NOUN
cblr-1795	496	77	.	.	PUNCT
cblr-1795	497	1	127	127	NUM
cblr-1795	497	2	in	in	ADP
cblr-1795	497	3	the	the	DET
cblr-1795	497	4	former	former	ADJ
cblr-1795	497	5	case	case	NOUN
cblr-1795	497	6	,	,	PUNCT
cblr-1795	497	7	the	the	DET
cblr-1795	497	8	foundation	foundation	NOUN
cblr-1795	497	9	must	must	AUX
cblr-1795	497	10	have	have	VERB
cblr-1795	497	11	demonstrable	demonstrable	ADJ
cblr-1795	497	12	proof	proof	NOUN
cblr-1795	497	13	that	that	SCONJ
cblr-1795	497	14	their	their	PRON
cblr-1795	497	15	investment	investment	NOUN
cblr-1795	497	16	is	be	AUX
cblr-1795	497	17	on	on	ADP
cblr-1795	497	18	worse	bad	ADJ
cblr-1795	497	19	terms	term	NOUN
cblr-1795	497	20	than	than	ADP
cblr-1795	497	21	those	those	PRON
cblr-1795	497	22	of	of	ADP
cblr-1795	497	23	a	a	DET
cblr-1795	497	24	for	for	ADP
cblr-1795	497	25	-	-	PUNCT
cblr-1795	497	26	profit	profit	NOUN
cblr-1795	497	27	investor	investor	NOUN
cblr-1795	497	28	,	,	PUNCT
cblr-1795	497	29	such	such	ADJ
cblr-1795	497	30	as	as	ADP
cblr-1795	497	31	a	a	DET
cblr-1795	497	32	commercial	commercial	ADJ
cblr-1795	497	33	lending	lending	NOUN
cblr-1795	497	34	institution	institution	NOUN
cblr-1795	497	35	,	,	PUNCT
cblr-1795	497	36	128	128	NUM
cblr-1795	497	37	or	or	CCONJ
cblr-1795	497	38	that	that	SCONJ
cblr-1795	497	39	for	for	ADP
cblr-1795	497	40	-	-	PUNCT
cblr-1795	497	41	profit	profit	NOUN
cblr-1795	497	42	investors	investor	NOUN
cblr-1795	497	43	have	have	AUX
cblr-1795	497	44	rejected	reject	VERB
cblr-1795	497	45	investments	investment	NOUN
cblr-1795	497	46	in	in	ADP
cblr-1795	497	47	the	the	DET
cblr-1795	497	48	recipient	recipient	NOUN
cblr-1795	497	49	of	of	ADP
cblr-1795	497	50	the	the	DET
cblr-1795	497	51	pri	pri	NOUN
cblr-1795	497	52	.	.	PROPN
cblr-1795	497	53	12	12	NUM
cblr-1795	497	54	9	9	NUM
cblr-1795	497	55	under	under	ADP
cblr-1795	497	56	a	a	DET
cblr-1795	497	57	tiered	tiere	VERB
cblr-1795	497	58	investment	investment	NOUN
cblr-1795	497	59	strategy	strategy	NOUN
cblr-1795	497	60	,	,	PUNCT
cblr-1795	497	61	the	the	DET
cblr-1795	497	62	l3c	l3c	NOUN
cblr-1795	497	63	would	would	AUX
cblr-1795	497	64	be	be	AUX
cblr-1795	497	65	able	able	ADJ
cblr-1795	497	66	to	to	PART
cblr-1795	497	67	show	show	VERB
cblr-1795	497	68	this	this	PRON
cblr-1795	497	69	through	through	ADP
cblr-1795	497	70	the	the	DET
cblr-1795	497	71	presence	presence	NOUN
cblr-1795	497	72	of	of	ADP
cblr-1795	497	73	a	a	DET
cblr-1795	497	74	for	for	ADP
cblr-1795	497	75	-	-	PUNCT
cblr-1795	497	76	profit	profit	NOUN
cblr-1795	497	77	investor	investor	NOUN
cblr-1795	497	78	whose	whose	DET
cblr-1795	497	79	investment	investment	NOUN
cblr-1795	497	80	is	be	AUX
cblr-1795	497	81	on	on	ADP
cblr-1795	497	82	better	well	ADJ
cblr-1795	497	83	terms	term	NOUN
cblr-1795	497	84	than	than	ADP
cblr-1795	497	85	the	the	DET
cblr-1795	497	86	foundation	foundation	NOUN
cblr-1795	497	87	's	's	PART
cblr-1795	497	88	.	.	PUNCT
cblr-1795	498	1	however	however	ADV
cblr-1795	498	2	,	,	PUNCT
cblr-1795	498	3	this	this	PRON
cblr-1795	498	4	can	can	AUX
cblr-1795	498	5	be	be	AUX
cblr-1795	498	6	-	-	PUNCT
cblr-1795	498	7	and	and	CCONJ
cblr-1795	498	8	has	have	AUX
cblr-1795	498	9	been	be	AUX
cblr-1795	498	10	-	-	PUNCT
cblr-1795	498	11	demonstrated	demonstrate	VERB
cblr-1795	498	12	just	just	ADV
cblr-1795	498	13	as	as	ADP
cblr-1795	498	14	125	125	NUM
cblr-1795	498	15	treas	trea	NOUN
cblr-1795	498	16	.	.	PUNCT
cblr-1795	499	1	reg	reg	PROPN
cblr-1795	499	2	.	.	PUNCT
cblr-1795	500	1	§	§	PROPN
cblr-1795	500	2	53.4944	53.4944	NUM
cblr-1795	500	3	-	-	SYM
cblr-1795	500	4	3(a)(1)(ii	3(a)(1)(ii	NUM
cblr-1795	500	5	)	)	PUNCT
cblr-1795	500	6	(	(	PUNCT
cblr-1795	500	7	2012	2012	NUM
cblr-1795	500	8	)	)	PUNCT
cblr-1795	500	9	.	.	PUNCT
cblr-1795	501	1	126	126	NUM
cblr-1795	501	2	see	see	VERB
cblr-1795	501	3	i	i	PROPN
cblr-1795	501	4	d.	d.	PROPN
cblr-1795	501	5	§	§	PROPN
cblr-1795	501	6	53.4944	53.4944	NUM
cblr-1795	501	7	-	-	SYM
cblr-1795	501	8	2(a)(2)(iii	2(a)(2)(iii	NUM
cblr-1795	501	9	)	)	PUNCT
cblr-1795	501	10	.	.	PUNCT
cblr-1795	502	1	127	127	NUM
cblr-1795	502	2	feit	feit	PROPN
cblr-1795	502	3	,	,	PUNCT
cblr-1795	502	4	supra	supra	PROPN
cblr-1795	502	5	note	note	PROPN
cblr-1795	502	6	68	68	NUM
cblr-1795	502	7	,	,	PUNCT
cblr-1795	502	8	at	at	ADP
cblr-1795	502	9	10	10	NUM
cblr-1795	502	10	.	.	PUNCT
cblr-1795	502	11	128	128	NUM
cblr-1795	502	12	see	see	VERB
cblr-1795	502	13	i.r.s	i.r.s	NOUN
cblr-1795	502	14	.	.	PUNCT
cblr-1795	503	1	priv	priv	PROPN
cblr-1795	503	2	.	.	PUNCT
cblr-1795	504	1	ltr	ltr	PROPN
cblr-1795	504	2	.	.	PUNCT
cblr-1795	505	1	rul	rul	PROPN
cblr-1795	505	2	.	.	PUNCT
cblr-1795	505	3	89	89	NUM
cblr-1795	505	4	-	-	SYM
cblr-1795	505	5	43	43	NUM
cblr-1795	505	6	-	-	PUNCT
cblr-1795	505	7	022	022	PROPN
cblr-1795	505	8	(	(	PUNCT
cblr-1795	505	9	oct	oct	PROPN
cblr-1795	505	10	.	.	PROPN
cblr-1795	505	11	27	27	NUM
cblr-1795	505	12	,	,	PUNCT
cblr-1795	505	13	1989	1989	NUM
cblr-1795	505	14	)	)	PUNCT
cblr-1795	505	15	.	.	PUNCT
cblr-1795	506	1	129	129	NUM
cblr-1795	506	2	see	see	VERB
cblr-1795	506	3	i.r.s	i.r.s	NOUN
cblr-1795	506	4	.	.	PUNCT
cblr-1795	507	1	priv	priv	PROPN
cblr-1795	507	2	.	.	PUNCT
cblr-1795	508	1	ltr	ltr	PROPN
cblr-1795	508	2	.	.	PUNCT
cblr-1795	508	3	rul	rul	PROPN
cblr-1795	508	4	.	.	PUNCT
cblr-1795	509	1	2006	2006	NUM
cblr-1795	509	2	-	-	SYM
cblr-1795	509	3	10	10	NUM
cblr-1795	509	4	-	-	SYM
cblr-1795	509	5	020	020	NUM
cblr-1795	509	6	(	(	PUNCT
cblr-1795	509	7	mar	mar	PROPN
cblr-1795	509	8	.	.	PROPN
cblr-1795	509	9	10	10	NUM
cblr-1795	509	10	,	,	PUNCT
cblr-1795	509	11	2006	2006	NUM
cblr-1795	509	12	)	)	PUNCT
cblr-1795	509	13	.	.	PUNCT
cblr-1795	510	1	no	no	INTJ
cblr-1795	510	2	.	.	PUNCT
cblr-1795	511	1	1:242	1:242	NUM
cblr-1795	511	2	]	]	PUNCT
cblr-1795	511	3	l3cs	l3cs	PUNCT
cblr-1795	511	4	and	and	CCONJ
cblr-1795	511	5	program	program	NOUN
cblr-1795	511	6	-	-	PUNCT
cblr-1795	511	7	related	relate	VERB
cblr-1795	511	8	investment	investment	NOUN
cblr-1795	511	9	267	267	NUM
cblr-1795	511	10	easily	easily	ADV
cblr-1795	511	11	with	with	ADP
cblr-1795	511	12	a	a	DET
cblr-1795	511	13	regular	regular	ADJ
cblr-1795	511	14	llc	llc	NOUN
cblr-1795	511	15	structure.1	structure.1	VERB
cblr-1795	511	16	30	30	NUM
cblr-1795	512	1	the	the	DET
cblr-1795	512	2	fact	fact	NOUN
cblr-1795	512	3	that	that	SCONJ
cblr-1795	512	4	the	the	DET
cblr-1795	512	5	l3c	l3c	NOUN
cblr-1795	512	6	,	,	PUNCT
cblr-1795	512	7	by	by	ADP
cblr-1795	512	8	statute	statute	NOUN
cblr-1795	512	9	,	,	PUNCT
cblr-1795	512	10	can	can	AUX
cblr-1795	512	11	not	not	PART
cblr-1795	512	12	have	have	AUX
cblr-1795	512	13	the	the	DET
cblr-1795	512	14	production	production	NOUN
cblr-1795	512	15	of	of	ADP
cblr-1795	512	16	income	income	NOUN
cblr-1795	512	17	as	as	ADP
cblr-1795	512	18	a	a	DET
cblr-1795	512	19	significant	significant	ADJ
cblr-1795	512	20	purpose	purpose	NOUN
cblr-1795	512	21	does	do	AUX
cblr-1795	512	22	not	not	PART
cblr-1795	512	23	obviate	obviate	VERB
cblr-1795	512	24	the	the	DET
cblr-1795	512	25	irs	irs	PROPN
cblr-1795	512	26	's	's	PART
cblr-1795	512	27	requirement	requirement	NOUN
cblr-1795	512	28	of	of	ADP
cblr-1795	512	29	showing	show	VERB
cblr-1795	512	30	that	that	SCONJ
cblr-1795	512	31	an	an	DET
cblr-1795	512	32	actual	actual	ADJ
cblr-1795	512	33	for	for	ADP
cblr-1795	512	34	-	-	PUNCT
cblr-1795	512	35	profit	profit	NOUN
cblr-1795	512	36	investor	investor	NOUN
cblr-1795	512	37	is	be	AUX
cblr-1795	512	38	investing	invest	VERB
cblr-1795	512	39	on	on	ADP
cblr-1795	512	40	better	well	ADJ
cblr-1795	512	41	terms	term	NOUN
cblr-1795	512	42	.	.	PUNCT
cblr-1795	513	1	in	in	ADP
cblr-1795	513	2	the	the	DET
cblr-1795	513	3	latter	latter	ADJ
cblr-1795	513	4	case	case	NOUN
cblr-1795	513	5	,	,	PUNCT
cblr-1795	513	6	the	the	DET
cblr-1795	513	7	irs	irs	PROPN
cblr-1795	513	8	will	will	AUX
cblr-1795	513	9	engage	engage	VERB
cblr-1795	513	10	in	in	ADP
cblr-1795	513	11	a	a	DET
cblr-1795	513	12	cost	cost	NOUN
cblr-1795	513	13	-	-	PUNCT
cblr-1795	513	14	benefit	benefit	NOUN
cblr-1795	513	15	analysis	analysis	NOUN
cblr-1795	513	16	to	to	PART
cblr-1795	513	17	determine	determine	VERB
cblr-1795	513	18	the	the	DET
cblr-1795	513	19	difference	difference	NOUN
cblr-1795	513	20	between	between	ADP
cblr-1795	513	21	the	the	DET
cblr-1795	513	22	heightened	heightened	ADJ
cblr-1795	513	23	risk	risk	NOUN
cblr-1795	513	24	and	and	CCONJ
cblr-1795	513	25	below	below	ADP
cblr-1795	513	26	-	-	PUNCT
cblr-1795	513	27	market	market	NOUN
cblr-1795	513	28	returns	return	NOUN
cblr-1795	513	29	associated	associate	VERB
cblr-1795	513	30	with	with	ADP
cblr-1795	513	31	the	the	DET
cblr-1795	513	32	investment.131	investment.131	NOUN
cblr-1795	513	33	in	in	ADP
cblr-1795	513	34	the	the	DET
cblr-1795	513	35	l3c	l3c	NOUN
cblr-1795	513	36	's	's	PART
cblr-1795	513	37	tiered	tiere	VERB
cblr-1795	513	38	investment	investment	NOUN
cblr-1795	513	39	strategy	strategy	NOUN
cblr-1795	513	40	,	,	PUNCT
cblr-1795	513	41	without	without	ADP
cblr-1795	513	42	the	the	DET
cblr-1795	513	43	presence	presence	NOUN
cblr-1795	513	44	of	of	ADP
cblr-1795	513	45	an	an	DET
cblr-1795	513	46	actual	actual	ADJ
cblr-1795	513	47	for	for	ADP
cblr-1795	513	48	-	-	PUNCT
cblr-1795	513	49	profit	profit	NOUN
cblr-1795	513	50	investor	investor	NOUN
cblr-1795	513	51	to	to	PART
cblr-1795	513	52	demonstrate	demonstrate	VERB
cblr-1795	513	53	to	to	ADP
cblr-1795	513	54	the	the	DET
cblr-1795	513	55	irs	irs	PROPN
cblr-1795	513	56	the	the	DET
cblr-1795	513	57	difference	difference	NOUN
cblr-1795	513	58	in	in	ADP
cblr-1795	513	59	returns	return	NOUN
cblr-1795	513	60	,	,	PUNCT
cblr-1795	513	61	the	the	DET
cblr-1795	513	62	foundation	foundation	NOUN
cblr-1795	513	63	must	must	AUX
cblr-1795	513	64	submit	submit	VERB
cblr-1795	513	65	its	its	PRON
cblr-1795	513	66	investment	investment	NOUN
cblr-1795	513	67	to	to	ADP
cblr-1795	513	68	the	the	DET
cblr-1795	513	69	irs	irs	PROPN
cblr-1795	513	70	's	's	PART
cblr-1795	513	71	costbenefit	costbenefit	NOUN
cblr-1795	513	72	analysis	analysis	NOUN
cblr-1795	513	73	.	.	PUNCT
cblr-1795	514	1	the	the	DET
cblr-1795	514	2	irs	irs	PROPN
cblr-1795	514	3	looks	look	VERB
cblr-1795	514	4	at	at	ADP
cblr-1795	514	5	factors	factor	NOUN
cblr-1795	514	6	such	such	ADJ
cblr-1795	514	7	as	as	ADP
cblr-1795	514	8	whether	whether	SCONJ
cblr-1795	514	9	the	the	DET
cblr-1795	514	10	investment	investment	NOUN
cblr-1795	514	11	has	have	AUX
cblr-1795	514	12	high	high	ADJ
cblr-1795	514	13	transaction	transaction	NOUN
cblr-1795	514	14	or	or	CCONJ
cblr-1795	514	15	monitoring	monitoring	NOUN
cblr-1795	514	16	costs,132	costs,132	NOUN
cblr-1795	514	17	involves	involve	VERB
cblr-1795	514	18	inexperienced	inexperienced	ADJ
cblr-1795	514	19	recipients	recipient	NOUN
cblr-1795	514	20	,	,	PUNCT
cblr-1795	514	21	133	133	NUM
cblr-1795	514	22	or	or	CCONJ
cblr-1795	514	23	is	be	AUX
cblr-1795	514	24	riddled	riddle	VERB
cblr-1795	514	25	with	with	ADP
cblr-1795	514	26	uncertainty	uncertainty	NOUN
cblr-1795	514	27	.	.	PUNCT
cblr-1795	515	1	1	1	NUM
cblr-1795	515	2	34	34	NUM
cblr-1795	515	3	this	this	DET
cblr-1795	515	4	analysis	analysis	NOUN
cblr-1795	515	5	looks	look	VERB
cblr-1795	515	6	beyond	beyond	ADP
cblr-1795	515	7	the	the	DET
cblr-1795	515	8	nature	nature	NOUN
cblr-1795	515	9	of	of	ADP
cblr-1795	515	10	the	the	DET
cblr-1795	515	11	recipient	recipient	NOUN
cblr-1795	515	12	organization	organization	NOUN
cblr-1795	515	13	and	and	CCONJ
cblr-1795	515	14	into	into	ADP
cblr-1795	515	15	the	the	DET
cblr-1795	515	16	details	detail	NOUN
cblr-1795	515	17	of	of	ADP
cblr-1795	515	18	the	the	DET
cblr-1795	515	19	underlying	underlie	VERB
cblr-1795	515	20	investment	investment	NOUN
cblr-1795	515	21	.	.	PUNCT
cblr-1795	516	1	135	135	NUM
cblr-1795	516	2	in	in	ADP
cblr-1795	516	3	either	either	DET
cblr-1795	516	4	case	case	NOUN
cblr-1795	516	5	,	,	PUNCT
cblr-1795	516	6	the	the	DET
cblr-1795	516	7	fact	fact	NOUN
cblr-1795	516	8	that	that	SCONJ
cblr-1795	516	9	the	the	DET
cblr-1795	516	10	l3c	l3c	NOUN
cblr-1795	516	11	is	be	AUX
cblr-1795	516	12	mandated	mandate	VERB
cblr-1795	516	13	by	by	ADP
cblr-1795	516	14	statute	statute	NOUN
cblr-1795	516	15	to	to	PART
cblr-1795	516	16	have	have	VERB
cblr-1795	516	17	certain	certain	ADJ
cblr-1795	516	18	profit	profit	NOUN
cblr-1795	516	19	motive	motive	NOUN
cblr-1795	516	20	limitations	limitation	NOUN
cblr-1795	516	21	does	do	AUX
cblr-1795	516	22	not	not	PART
cblr-1795	516	23	reduce	reduce	VERB
cblr-1795	516	24	the	the	DET
cblr-1795	516	25	depth	depth	NOUN
cblr-1795	516	26	of	of	ADP
cblr-1795	516	27	inquiry	inquiry	NOUN
cblr-1795	516	28	the	the	DET
cblr-1795	516	29	irs	irs	PROPN
cblr-1795	516	30	-	-	PUNCT
cblr-1795	516	31	and	and	CCONJ
cblr-1795	516	32	thus	thus	ADV
cblr-1795	516	33	the	the	DET
cblr-1795	516	34	private	private	ADJ
cblr-1795	516	35	foundation	foundation	NOUN
cblr-1795	516	36	-	-	PUNCT
cblr-1795	516	37	is	be	AUX
cblr-1795	516	38	forced	force	VERB
cblr-1795	516	39	to	to	PART
cblr-1795	516	40	engage	engage	VERB
cblr-1795	516	41	in	in	ADP
cblr-1795	516	42	before	before	ADP
cblr-1795	516	43	agreeing	agree	VERB
cblr-1795	516	44	to	to	ADP
cblr-1795	516	45	the	the	DET
cblr-1795	516	46	pri	pri	NOUN
cblr-1795	516	47	.	.	PUNCT
cblr-1795	517	1	in	in	ADP
cblr-1795	517	2	fact	fact	NOUN
cblr-1795	517	3	,	,	PUNCT
cblr-1795	517	4	most	most	ADJ
cblr-1795	517	5	pris	pris	X
cblr-1795	517	6	are	be	AUX
cblr-1795	517	7	structured	structure	VERB
cblr-1795	517	8	in	in	ADP
cblr-1795	517	9	certain	certain	ADJ
cblr-1795	517	10	ways	way	NOUN
cblr-1795	517	11	to	to	PART
cblr-1795	517	12	signal	signal	VERB
cblr-1795	517	13	to	to	ADP
cblr-1795	517	14	the	the	DET
cblr-1795	517	15	irs	irs	PROPN
cblr-1795	517	16	that	that	SCONJ
cblr-1795	517	17	the	the	DET
cblr-1795	517	18	pri	pri	NOUN
cblr-1795	517	19	is	be	AUX
cblr-1795	517	20	in	in	ADP
cblr-1795	517	21	a	a	DET
cblr-1795	517	22	facially	facially	ADV
cblr-1795	517	23	disadvantageous	disadvantageous	ADJ
cblr-1795	517	24	position	position	NOUN
cblr-1795	517	25	.	.	PUNCT
cblr-1795	517	26	'	'	PUNCT
cblr-1795	518	1	36	36	NUM
cblr-1795	518	2	for	for	ADP
cblr-1795	518	3	example	example	NOUN
cblr-1795	518	4	,	,	PUNCT
cblr-1795	518	5	pri	pri	NOUN
cblr-1795	518	6	loans	loan	NOUN
cblr-1795	518	7	are	be	AUX
cblr-1795	518	8	universally	universally	ADV
cblr-1795	518	9	offered	offer	VERB
cblr-1795	518	10	at	at	ADP
cblr-1795	518	11	either	either	CCONJ
cblr-1795	518	12	no	no	DET
cblr-1795	518	13	interest	interest	NOUN
cblr-1795	518	14	or	or	CCONJ
cblr-1795	518	15	below	below	ADP
cblr-1795	518	16	-	-	PUNCT
cblr-1795	518	17	market	market	NOUN
cblr-1795	518	18	interest	interest	NOUN
cblr-1795	518	19	rates	rate	NOUN
cblr-1795	518	20	,	,	PUNCT
cblr-1795	518	21	and	and	CCONJ
cblr-1795	518	22	are	be	AUX
cblr-1795	518	23	generally	generally	ADV
cblr-1795	518	24	unsecured	unsecured	ADJ
cblr-1795	518	25	.	.	PUNCT
cblr-1795	519	1	137	137	NUM
cblr-1795	519	2	pri	pri	NOUN
cblr-1795	519	3	leases	lease	NOUN
cblr-1795	519	4	are	be	AUX
cblr-1795	519	5	ordinarily	ordinarily	ADV
cblr-1795	519	6	granted	grant	VERB
cblr-1795	519	7	for	for	ADP
cblr-1795	519	8	130	130	NUM
cblr-1795	519	9	see	see	NOUN
cblr-1795	519	10	i.r.s	i.r.	NOUN
cblr-1795	519	11	.	.	PUNCT
cblr-1795	520	1	priv	priv	PROPN
cblr-1795	520	2	.	.	PUNCT
cblr-1795	521	1	ltr	ltr	PROPN
cblr-1795	521	2	.	.	PUNCT
cblr-1795	521	3	rul	rul	PROPN
cblr-1795	521	4	.	.	PUNCT
cblr-1795	522	1	2006	2006	NUM
cblr-1795	522	2	-	-	SYM
cblr-1795	522	3	10	10	NUM
cblr-1795	522	4	-	-	SYM
cblr-1795	522	5	020	020	NUM
cblr-1795	522	6	(	(	PUNCT
cblr-1795	522	7	mar	mar	PROPN
cblr-1795	522	8	.	.	PROPN
cblr-1795	522	9	10	10	NUM
cblr-1795	522	10	,	,	PUNCT
cblr-1795	522	11	2006	2006	NUM
cblr-1795	522	12	)	)	PUNCT
cblr-1795	522	13	.	.	PUNCT
cblr-1795	523	1	131	131	NUM
cblr-1795	523	2	feit	feit	PROPN
cblr-1795	523	3	,	,	PUNCT
cblr-1795	523	4	supra	supra	PROPN
cblr-1795	523	5	note	note	PROPN
cblr-1795	523	6	68	68	NUM
cblr-1795	523	7	,	,	PUNCT
cblr-1795	523	8	at	at	ADP
cblr-1795	523	9	11	11	NUM
cblr-1795	523	10	.	.	PUNCT
cblr-1795	523	11	132	132	NUM
cblr-1795	523	12	i.r.s	i.r.	NOUN
cblr-1795	523	13	.	.	PUNCT
cblr-1795	524	1	priv	priv	PROPN
cblr-1795	524	2	.	.	PUNCT
cblr-1795	525	1	ltr	ltr	PROPN
cblr-1795	525	2	.	.	PUNCT
cblr-1795	525	3	rul	rul	PROPN
cblr-1795	525	4	.	.	PUNCT
cblr-1795	526	1	98	98	NUM
cblr-1795	526	2	-	-	SYM
cblr-1795	526	3	26	26	NUM
cblr-1795	526	4	-	-	PUNCT
cblr-1795	526	5	048	048	NUM
cblr-1795	526	6	(	(	PUNCT
cblr-1795	526	7	june	june	PROPN
cblr-1795	526	8	26	26	NUM
cblr-1795	526	9	,	,	PUNCT
cblr-1795	526	10	1998	1998	NUM
cblr-1795	526	11	)	)	PUNCT
cblr-1795	526	12	.	.	PUNCT
cblr-1795	527	1	133	133	NUM
cblr-1795	527	2	i.r.s	i.r.	NOUN
cblr-1795	527	3	.	.	PUNCT
cblr-1795	528	1	priv	priv	PROPN
cblr-1795	528	2	.	.	PUNCT
cblr-1795	529	1	ltr	ltr	PROPN
cblr-1795	529	2	.	.	PUNCT
cblr-1795	530	1	rul	rul	NOUN
cblr-1795	530	2	.	.	PUNCT
cblr-1795	531	1	78	78	NUM
cblr-1795	531	2	-	-	SYM
cblr-1795	531	3	13	13	NUM
cblr-1795	531	4	-	-	SYM
cblr-1795	531	5	108	108	NUM
cblr-1795	531	6	(	(	PUNCT
cblr-1795	531	7	dec	dec	PROPN
cblr-1795	531	8	.	.	PROPN
cblr-1795	531	9	30	30	NUM
cblr-1795	531	10	,	,	PUNCT
cblr-1795	531	11	1977	1977	NUM
cblr-1795	531	12	)	)	PUNCT
cblr-1795	531	13	.	.	PUNCT
cblr-1795	532	1	134	134	NUM
cblr-1795	532	2	see	see	VERB
cblr-1795	532	3	i.r.s	i.r.	NOUN
cblr-1795	532	4	.	.	PUNCT
cblr-1795	533	1	priv	priv	PROPN
cblr-1795	533	2	.	.	PUNCT
cblr-1795	534	1	ltr	ltr	PROPN
cblr-1795	534	2	.	.	PUNCT
cblr-1795	535	1	rul	rul	PROPN
cblr-1795	535	2	.	.	PUNCT
cblr-1795	536	1	90	90	NUM
cblr-1795	536	2	-	-	SYM
cblr-1795	536	3	33	33	NUM
cblr-1795	536	4	-	-	PUNCT
cblr-1795	536	5	063	063	NUM
cblr-1795	536	6	(	(	PUNCT
cblr-1795	536	7	aug	aug	PROPN
cblr-1795	536	8	.	.	PROPN
cblr-1795	536	9	20	20	NUM
cblr-1795	536	10	,	,	PUNCT
cblr-1795	536	11	1990	1990	NUM
cblr-1795	536	12	)	)	PUNCT
cblr-1795	536	13	.	.	PUNCT
cblr-1795	537	1	135	135	NUM
cblr-1795	537	2	feit	feit	PROPN
cblr-1795	537	3	,	,	PUNCT
cblr-1795	537	4	supra	supra	PROPN
cblr-1795	537	5	note	note	PROPN
cblr-1795	537	6	68	68	NUM
cblr-1795	537	7	,	,	PUNCT
cblr-1795	537	8	at	at	ADP
cblr-1795	537	9	11	11	NUM
cblr-1795	537	10	.	.	PUNCT
cblr-1795	537	11	136	136	NUM
cblr-1795	538	1	i	i	PRON
cblr-1795	538	2	d.	d.	NOUN
cblr-1795	538	3	at	at	ADP
cblr-1795	538	4	10	10	NUM
cblr-1795	538	5	.	.	PUNCT
cblr-1795	538	6	137	137	NUM
cblr-1795	538	7	e.g.	e.g.	ADJ
cblr-1795	538	8	,	,	PUNCT
cblr-1795	538	9	i.r.s	i.r.s	NOUN
cblr-1795	538	10	.	.	PUNCT
cblr-1795	539	1	priv	priv	PROPN
cblr-1795	539	2	.	.	PUNCT
cblr-1795	540	1	ltr	ltr	PROPN
cblr-1795	540	2	.	.	PUNCT
cblr-1795	541	1	rul	rul	PROPN
cblr-1795	541	2	.	.	PUNCT
cblr-1795	541	3	89	89	NUM
cblr-1795	541	4	-	-	SYM
cblr-1795	541	5	23	23	NUM
cblr-1795	541	6	-	-	SYM
cblr-1795	541	7	071	071	NUM
cblr-1795	541	8	(	(	PUNCT
cblr-1795	541	9	june	june	PROPN
cblr-1795	541	10	9	9	NUM
cblr-1795	541	11	,	,	PUNCT
cblr-1795	541	12	1989	1989	NUM
cblr-1795	541	13	)	)	PUNCT
cblr-1795	541	14	(	(	PUNCT
cblr-1795	541	15	no	no	DET
cblr-1795	541	16	-	-	PUNCT
cblr-1795	541	17	interest	interest	NOUN
cblr-1795	541	18	loan	loan	NOUN
cblr-1795	541	19	)	)	PUNCT
cblr-1795	541	20	;	;	PUNCT
cblr-1795	542	1	i.r.s	i.r.s	PROPN
cblr-1795	542	2	.	.	PUNCT
cblr-1795	543	1	priv	priv	PROPN
cblr-1795	543	2	.	.	PUNCT
cblr-1795	544	1	ltr	ltr	PROPN
cblr-1795	544	2	.	.	PUNCT
cblr-1795	544	3	rul	rul	PROPN
cblr-1795	544	4	.	.	PUNCT
cblr-1795	545	1	87	87	NUM
cblr-1795	545	2	-	-	SYM
cblr-1795	545	3	33	33	NUM
cblr-1795	545	4	-	-	PUNCT
cblr-1795	545	5	043	043	NUM
cblr-1795	545	6	(	(	PUNCT
cblr-1795	545	7	may	may	PROPN
cblr-1795	545	8	22	22	NUM
cblr-1795	545	9	,	,	PUNCT
cblr-1795	545	10	1987	1987	NUM
cblr-1795	545	11	)	)	PUNCT
cblr-1795	545	12	(	(	PUNCT
cblr-1795	545	13	same	same	ADJ
cblr-1795	545	14	)	)	PUNCT
cblr-1795	545	15	;	;	PUNCT
cblr-1795	545	16	i.r.s	i.r.s	PROPN
cblr-1795	545	17	.	.	PUNCT
cblr-1795	546	1	priv	priv	PROPN
cblr-1795	546	2	.	.	PUNCT
cblr-1795	547	1	ltr	ltr	PROPN
cblr-1795	547	2	.	.	PUNCT
cblr-1795	548	1	rul	rul	PROPN
cblr-1795	548	2	.	.	PUNCT
cblr-1795	549	1	95	95	NUM
cblr-1795	549	2	-	-	SYM
cblr-1795	549	3	51	51	NUM
cblr-1795	549	4	-	-	SYM
cblr-1795	549	5	005	005	NUM
cblr-1795	549	6	(	(	PUNCT
cblr-1795	549	7	dec	dec	PROPN
cblr-1795	549	8	.	.	PROPN
cblr-1795	549	9	22	22	NUM
cblr-1795	549	10	,	,	PUNCT
cblr-1795	549	11	1995	1995	NUM
cblr-1795	549	12	)	)	PUNCT
cblr-1795	549	13	(	(	PUNCT
cblr-1795	549	14	low	low	ADJ
cblr-1795	549	15	-	-	PUNCT
cblr-1795	549	16	interest	interest	NOUN
cblr-1795	549	17	loan	loan	NOUN
cblr-1795	549	18	)	)	PUNCT
cblr-1795	549	19	;	;	PUNCT
cblr-1795	549	20	i.r.s	i.r.s	PROPN
cblr-1795	549	21	.	.	PUNCT
cblr-1795	550	1	priv	priv	PROPN
cblr-1795	550	2	.	.	PUNCT
cblr-1795	551	1	ltr	ltr	PROPN
cblr-1795	551	2	.	.	PUNCT
cblr-1795	552	1	rul	rul	PROPN
cblr-1795	552	2	.	.	PUNCT
cblr-1795	553	1	94	94	NUM
cblr-1795	553	2	-	-	SYM
cblr-1795	553	3	34	34	NUM
cblr-1795	553	4	-	-	PUNCT
cblr-1795	553	5	031	031	NUM
cblr-1795	553	6	(	(	PUNCT
cblr-1795	553	7	aug	aug	PROPN
cblr-1795	553	8	.	.	PROPN
cblr-1795	553	9	26	26	NUM
cblr-1795	553	10	,	,	PUNCT
cblr-1795	553	11	1994	1994	NUM
cblr-1795	553	12	)	)	PUNCT
cblr-1795	553	13	(	(	PUNCT
cblr-1795	553	14	same	same	ADJ
cblr-1795	553	15	)	)	PUNCT
cblr-1795	553	16	;	;	PUNCT
cblr-1795	553	17	i.r.s	i.r.s	PROPN
cblr-1795	553	18	.	.	PUNCT
cblr-1795	554	1	priv	priv	PROPN
cblr-1795	554	2	.	.	PUNCT
cblr-1795	555	1	ltr	ltr	PROPN
cblr-1795	555	2	.	.	PUNCT
cblr-1795	556	1	rul	rul	PROPN
cblr-1795	556	2	.	.	PUNCT
cblr-1795	557	1	90	90	NUM
cblr-1795	557	2	-	-	SYM
cblr-1795	557	3	16	16	NUM
cblr-1795	557	4	-	-	PUNCT
cblr-1795	557	5	078	078	NUM
cblr-1795	557	6	(	(	PUNCT
cblr-1795	557	7	apr	apr	PROPN
cblr-1795	557	8	.	.	PROPN
cblr-1795	557	9	20	20	NUM
cblr-1795	557	10	,	,	PUNCT
cblr-1795	557	11	1990	1990	NUM
cblr-1795	557	12	)	)	PUNCT
cblr-1795	557	13	(	(	PUNCT
cblr-1795	557	14	unsecured	unsecured	ADJ
cblr-1795	557	15	loan	loan	NOUN
cblr-1795	557	16	)	)	PUNCT
cblr-1795	557	17	.	.	PUNCT
cblr-1795	558	1	268	268	NUM
cblr-1795	558	2	col	col	PROPN
cblr-1795	558	3	umia	umia	NOUN
cblr-1795	558	4	business	business	PROPN
cblr-1795	558	5	la	la	PROPN
cblr-1795	558	6	wraevie	wraevie	PROPN
cblr-1795	558	7	w	w	PROPN
cblr-1795	559	1	[	[	X
cblr-1795	559	2	vol	vol	NOUN
cblr-1795	559	3	.	.	PUNCT
cblr-1795	559	4	2013	2013	NUM
cblr-1795	559	5	much	much	ADV
cblr-1795	559	6	less	less	ADJ
cblr-1795	559	7	than	than	ADP
cblr-1795	559	8	fair	fair	ADJ
cblr-1795	559	9	market	market	NOUN
cblr-1795	559	10	value	value	NOUN
cblr-1795	559	11	,	,	PUNCT
cblr-1795	559	12	or	or	CCONJ
cblr-1795	559	13	for	for	ADP
cblr-1795	559	14	nominal	nominal	ADJ
cblr-1795	559	15	consideration	consideration	NOUN
cblr-1795	559	16	only	only	ADV
cblr-1795	559	17	,	,	PUNCT
cblr-1795	559	18	and	and	CCONJ
cblr-1795	559	19	in	in	ADP
cblr-1795	559	20	no	no	DET
cblr-1795	559	21	way	way	NOUN
cblr-1795	559	22	reflect	reflect	VERB
cblr-1795	559	23	commercial	commercial	ADJ
cblr-1795	559	24	rates.138	rates.138	PROPN
cblr-1795	559	25	a	a	DET
cblr-1795	559	26	foundation	foundation	NOUN
cblr-1795	559	27	might	might	AUX
cblr-1795	559	28	also	also	ADV
cblr-1795	559	29	place	place	VERB
cblr-1795	559	30	a	a	DET
cblr-1795	559	31	ceiling	ceiling	NOUN
cblr-1795	559	32	on	on	ADP
cblr-1795	559	33	potential	potential	ADJ
cblr-1795	559	34	return,'39	return,'39	PROPN
cblr-1795	559	35	obligate	obligate	NOUN
cblr-1795	559	36	itself	itself	PRON
cblr-1795	559	37	to	to	PART
cblr-1795	559	38	purchase	purchase	VERB
cblr-1795	559	39	bonds	bond	NOUN
cblr-1795	559	40	on	on	ADP
cblr-1795	559	41	the	the	DET
cblr-1795	559	42	occurrence	occurrence	NOUN
cblr-1795	559	43	of	of	ADP
cblr-1795	559	44	a	a	DET
cblr-1795	559	45	triggering	trigger	VERB
cblr-1795	559	46	contingency	contingency	NOUN
cblr-1795	559	47	,	,	PUNCT
cblr-1795	559	48	140	140	NUM
cblr-1795	559	49	convert	convert	VERB
cblr-1795	559	50	a	a	DET
cblr-1795	559	51	loan	loan	NOUN
cblr-1795	559	52	into	into	ADP
cblr-1795	559	53	a	a	DET
cblr-1795	559	54	grant	grant	NOUN
cblr-1795	559	55	upon	upon	SCONJ
cblr-1795	559	56	a	a	DET
cblr-1795	559	57	demonstrated	demonstrate	VERB
cblr-1795	559	58	inability	inability	NOUN
cblr-1795	559	59	to	to	PART
cblr-1795	559	60	repay,141	repay,141	VERB
cblr-1795	559	61	or	or	CCONJ
cblr-1795	559	62	provide	provide	VERB
cblr-1795	559	63	for	for	ADP
cblr-1795	559	64	flexible	flexible	ADJ
cblr-1795	559	65	modifications	modification	NOUN
cblr-1795	559	66	to	to	ADP
cblr-1795	559	67	the	the	DET
cblr-1795	559	68	agreement.142	agreement.142	PROPN
cblr-1795	559	69	these	these	DET
cblr-1795	559	70	features	feature	NOUN
cblr-1795	559	71	will	will	AUX
cblr-1795	559	72	often	often	ADV
cblr-1795	559	73	assuage	assuage	VERB
cblr-1795	559	74	irs	irs	PROPN
cblr-1795	559	75	skepticism.143	skepticism.143	NOUN
cblr-1795	559	76	therefore	therefore	ADV
cblr-1795	559	77	,	,	PUNCT
cblr-1795	559	78	before	before	SCONJ
cblr-1795	559	79	a	a	DET
cblr-1795	559	80	private	private	ADJ
cblr-1795	559	81	foundation	foundation	NOUN
cblr-1795	559	82	makes	make	VERB
cblr-1795	559	83	a	a	DET
cblr-1795	559	84	pri	pri	NOUN
cblr-1795	559	85	,	,	PUNCT
cblr-1795	559	86	it	it	PRON
cblr-1795	559	87	will	will	AUX
cblr-1795	559	88	carefully	carefully	ADV
cblr-1795	559	89	determine	determine	VERB
cblr-1795	559	90	whether	whether	SCONJ
cblr-1795	559	91	the	the	DET
cblr-1795	559	92	investment	investment	NOUN
cblr-1795	559	93	meets	meet	VERB
cblr-1795	559	94	the	the	DET
cblr-1795	559	95	statutory	statutory	ADJ
cblr-1795	559	96	requirements	requirement	NOUN
cblr-1795	559	97	for	for	ADP
cblr-1795	559	98	a	a	DET
cblr-1795	559	99	pri	pri	NOUN
cblr-1795	559	100	,	,	PUNCT
cblr-1795	559	101	as	as	ADV
cblr-1795	559	102	well	well	ADV
cblr-1795	559	103	as	as	ADP
cblr-1795	559	104	structure	structure	VERB
cblr-1795	559	105	the	the	DET
cblr-1795	559	106	agreement	agreement	NOUN
cblr-1795	559	107	carefully	carefully	ADV
cblr-1795	559	108	to	to	PART
cblr-1795	559	109	ensure	ensure	VERB
cblr-1795	559	110	that	that	SCONJ
cblr-1795	559	111	it	it	PRON
cblr-1795	559	112	signals	signal	VERB
cblr-1795	559	113	to	to	ADP
cblr-1795	559	114	the	the	DET
cblr-1795	559	115	irs	irs	PROPN
cblr-1795	559	116	that	that	SCONJ
cblr-1795	559	117	the	the	DET
cblr-1795	559	118	foundation	foundation	NOUN
cblr-1795	559	119	is	be	AUX
cblr-1795	559	120	put	put	VERB
cblr-1795	559	121	at	at	ADP
cblr-1795	559	122	a	a	DET
cblr-1795	559	123	disadvantage	disadvantage	NOUN
cblr-1795	559	124	relative	relative	ADJ
cblr-1795	559	125	to	to	ADP
cblr-1795	559	126	for	for	ADP
cblr-1795	559	127	-	-	PUNCT
cblr-1795	559	128	profit	profit	NOUN
cblr-1795	559	129	investors	investor	NOUN
cblr-1795	559	130	.	.	PUNCT
cblr-1795	560	1	each	each	DET
cblr-1795	560	2	pri	pri	NOUN
cblr-1795	560	3	,	,	PUNCT
cblr-1795	560	4	therefore	therefore	ADV
cblr-1795	560	5	,	,	PUNCT
cblr-1795	560	6	is	be	AUX
cblr-1795	560	7	unique	unique	ADJ
cblr-1795	560	8	and	and	CCONJ
cblr-1795	560	9	requires	require	VERB
cblr-1795	560	10	individual	individual	ADJ
cblr-1795	560	11	analysis	analysis	NOUN
cblr-1795	560	12	.	.	PUNCT
cblr-1795	561	1	this	this	PRON
cblr-1795	561	2	creates	create	VERB
cblr-1795	561	3	significant	significant	ADJ
cblr-1795	561	4	transaction	transaction	NOUN
cblr-1795	561	5	costs	cost	NOUN
cblr-1795	561	6	,	,	PUNCT
cblr-1795	561	7	which	which	PRON
cblr-1795	561	8	can	can	AUX
cblr-1795	561	9	not	not	PART
cblr-1795	561	10	easily	easily	ADV
cblr-1795	561	11	be	be	AUX
cblr-1795	561	12	obviated	obviate	VERB
cblr-1795	561	13	by	by	ADP
cblr-1795	561	14	state	state	NOUN
cblr-1795	561	15	l3c	l3c	PROPN
cblr-1795	561	16	legislation.144	legislation.144	PROPN
cblr-1795	561	17	138	138	NUM
cblr-1795	561	18	e.g.	e.g.	ADJ
cblr-1795	561	19	,	,	PUNCT
cblr-1795	561	20	i.r.s	i.r.s	NOUN
cblr-1795	561	21	.	.	PUNCT
cblr-1795	562	1	priv	priv	PROPN
cblr-1795	562	2	.	.	PUNCT
cblr-1795	563	1	ltr	ltr	PROPN
cblr-1795	563	2	.	.	PUNCT
cblr-1795	564	1	rul	rul	PROPN
cblr-1795	564	2	.	.	PUNCT
cblr-1795	564	3	89	89	NUM
cblr-1795	564	4	-	-	SYM
cblr-1795	564	5	06	06	NUM
cblr-1795	564	6	-	-	PUNCT
cblr-1795	564	7	062	062	NUM
cblr-1795	564	8	(	(	PUNCT
cblr-1795	564	9	feb	feb	PROPN
cblr-1795	564	10	.	.	PROPN
cblr-1795	564	11	10	10	NUM
cblr-1795	564	12	,	,	PUNCT
cblr-1795	564	13	1989	1989	NUM
cblr-1795	564	14	)	)	PUNCT
cblr-1795	565	1	(	(	PUNCT
cblr-1795	565	2	charging	charge	VERB
cblr-1795	565	3	one	one	NUM
cblr-1795	565	4	dollar	dollar	NOUN
cblr-1795	565	5	annually	annually	ADV
cblr-1795	565	6	for	for	ADP
cblr-1795	565	7	rent	rent	NOUN
cblr-1795	565	8	)	)	PUNCT
cblr-1795	565	9	;	;	PUNCT
cblr-1795	565	10	i.r.s	i.r.s	PROPN
cblr-1795	565	11	.	.	PUNCT
cblr-1795	566	1	priv	priv	PROPN
cblr-1795	566	2	.	.	PUNCT
cblr-1795	567	1	ltr	ltr	PROPN
cblr-1795	567	2	.	.	PUNCT
cblr-1795	567	3	rul	rul	PROPN
cblr-1795	567	4	.	.	PUNCT
cblr-1795	567	5	1999	1999	NUM
cblr-1795	567	6	-	-	SYM
cblr-1795	567	7	33	33	NUM
cblr-1795	567	8	-	-	PUNCT
cblr-1795	567	9	051	051	NUM
cblr-1795	567	10	(	(	PUNCT
cblr-1795	567	11	aug	aug	PROPN
cblr-1795	567	12	.	.	PROPN
cblr-1795	567	13	20	20	NUM
cblr-1795	567	14	,	,	PUNCT
cblr-1795	567	15	1999	1999	NUM
cblr-1795	567	16	)	)	PUNCT
cblr-1795	567	17	(	(	PUNCT
cblr-1795	567	18	nominal	nominal	ADJ
cblr-1795	567	19	rent	rent	NOUN
cblr-1795	567	20	at	at	ADP
cblr-1795	567	21	two	two	NUM
cblr-1795	567	22	percent	percent	NOUN
cblr-1795	567	23	of	of	ADP
cblr-1795	567	24	fair	fair	ADJ
cblr-1795	567	25	market	market	NOUN
cblr-1795	567	26	value	value	NOUN
cblr-1795	567	27	)	)	PUNCT
cblr-1795	567	28	.	.	PUNCT
cblr-1795	568	1	139	139	NUM
cblr-1795	568	2	i.r.s	i.r.	NOUN
cblr-1795	568	3	.	.	PUNCT
cblr-1795	569	1	priv	priv	PROPN
cblr-1795	569	2	.	.	PUNCT
cblr-1795	570	1	ltr	ltr	PROPN
cblr-1795	570	2	.	.	PUNCT
cblr-1795	571	1	rul	rul	PROPN
cblr-1795	571	2	.	.	PUNCT
cblr-1795	572	1	88	88	NUM
cblr-1795	572	2	-	-	SYM
cblr-1795	572	3	07	07	NUM
cblr-1795	572	4	-	-	PUNCT
cblr-1795	572	5	048	048	NUM
cblr-1795	572	6	(	(	PUNCT
cblr-1795	572	7	nov	nov	PROPN
cblr-1795	572	8	.	.	PROPN
cblr-1795	572	9	23	23	NUM
cblr-1795	572	10	,	,	PUNCT
cblr-1795	572	11	1987	1987	NUM
cblr-1795	572	12	)	)	PUNCT
cblr-1795	572	13	(	(	PUNCT
cblr-1795	572	14	capping	cap	VERB
cblr-1795	572	15	returns	return	NOUN
cblr-1795	572	16	at	at	ADP
cblr-1795	572	17	five	five	NUM
cblr-1795	572	18	percent	percent	NOUN
cblr-1795	572	19	)	)	PUNCT
cblr-1795	572	20	.	.	PUNCT
cblr-1795	573	1	140	140	NUM
cblr-1795	573	2	i.r.s	i.r.	NOUN
cblr-1795	573	3	.	.	PUNCT
cblr-1795	574	1	priv	priv	PROPN
cblr-1795	574	2	.	.	PUNCT
cblr-1795	575	1	ltr	ltr	PROPN
cblr-1795	575	2	.	.	PUNCT
cblr-1795	576	1	rul	rul	PROPN
cblr-1795	576	2	.	.	PUNCT
cblr-1795	577	1	91	91	NUM
cblr-1795	577	2	-	-	SYM
cblr-1795	577	3	48	48	NUM
cblr-1795	577	4	-	-	SYM
cblr-1795	577	5	049	049	NUM
cblr-1795	577	6	(	(	PUNCT
cblr-1795	577	7	nov	nov	PROPN
cblr-1795	577	8	.	.	PROPN
cblr-1795	577	9	29	29	NUM
cblr-1795	577	10	,	,	PUNCT
cblr-1795	577	11	1991	1991	NUM
cblr-1795	577	12	)	)	PUNCT
cblr-1795	577	13	(	(	PUNCT
cblr-1795	577	14	including	include	VERB
cblr-1795	577	15	provision	provision	NOUN
cblr-1795	577	16	in	in	ADP
cblr-1795	577	17	which	which	PRON
cblr-1795	577	18	the	the	DET
cblr-1795	577	19	foundation	foundation	NOUN
cblr-1795	577	20	was	be	AUX
cblr-1795	577	21	obligated	obligate	VERB
cblr-1795	577	22	to	to	PART
cblr-1795	577	23	purchase	purchase	VERB
cblr-1795	577	24	the	the	DET
cblr-1795	577	25	bonds	bond	NOUN
cblr-1795	577	26	it	it	PRON
cblr-1795	577	27	guaranteed	guarantee	VERB
cblr-1795	577	28	in	in	ADP
cblr-1795	577	29	event	event	NOUN
cblr-1795	577	30	of	of	ADP
cblr-1795	577	31	default	default	NOUN
cblr-1795	577	32	)	)	PUNCT
cblr-1795	577	33	.	.	PUNCT
cblr-1795	578	1	141	141	NUM
cblr-1795	578	2	i.r.s	i.r.	NOUN
cblr-1795	578	3	.	.	PUNCT
cblr-1795	579	1	priv	priv	PROPN
cblr-1795	579	2	.	.	PUNCT
cblr-1795	580	1	ltr	ltr	PROPN
cblr-1795	580	2	.	.	PUNCT
cblr-1795	580	3	rul	rul	NOUN
cblr-1795	580	4	.	.	PUNCT
cblr-1795	581	1	84	84	NUM
cblr-1795	581	2	-	-	SYM
cblr-1795	581	3	26	26	NUM
cblr-1795	581	4	-	-	SYM
cblr-1795	581	5	066	066	NUM
cblr-1795	581	6	(	(	PUNCT
cblr-1795	581	7	mar	mar	PROPN
cblr-1795	581	8	.	.	PROPN
cblr-1795	581	9	28	28	NUM
cblr-1795	581	10	,	,	PUNCT
cblr-1795	581	11	1984	1984	NUM
cblr-1795	581	12	)	)	PUNCT
cblr-1795	581	13	(	(	PUNCT
cblr-1795	581	14	permitting	permit	VERB
cblr-1795	581	15	artists	artist	NOUN
cblr-1795	581	16	supported	support	VERB
cblr-1795	581	17	by	by	ADP
cblr-1795	581	18	the	the	DET
cblr-1795	581	19	foundation	foundation	NOUN
cblr-1795	581	20	to	to	PART
cblr-1795	581	21	forgo	forgo	VERB
cblr-1795	581	22	repayment	repayment	NOUN
cblr-1795	581	23	of	of	ADP
cblr-1795	581	24	loans	loan	NOUN
cblr-1795	581	25	if	if	SCONJ
cblr-1795	581	26	their	their	PRON
cblr-1795	581	27	work	work	NOUN
cblr-1795	581	28	was	be	AUX
cblr-1795	581	29	not	not	PART
cblr-1795	581	30	commercially	commercially	ADV
cblr-1795	581	31	successful	successful	ADJ
cblr-1795	581	32	)	)	PUNCT
cblr-1795	581	33	.	.	PUNCT
cblr-1795	582	1	142	142	NUM
cblr-1795	582	2	e.g.	e.g.	ADJ
cblr-1795	582	3	,	,	PUNCT
cblr-1795	582	4	i.r.s	i.r.s	NOUN
cblr-1795	582	5	.	.	PUNCT
cblr-1795	583	1	priv	priv	PROPN
cblr-1795	583	2	.	.	PUNCT
cblr-1795	584	1	ltr	ltr	PROPN
cblr-1795	584	2	.	.	PUNCT
cblr-1795	584	3	rul	rul	PROPN
cblr-1795	584	4	.	.	PUNCT
cblr-1795	585	1	96	96	NUM
cblr-1795	585	2	-	-	SYM
cblr-1795	585	3	08	08	NUM
cblr-1795	585	4	-	-	SYM
cblr-1795	585	5	039	039	NUM
cblr-1795	585	6	(	(	PUNCT
cblr-1795	585	7	feb	feb	PROPN
cblr-1795	585	8	.	.	PROPN
cblr-1795	585	9	23	23	NUM
cblr-1795	585	10	,	,	PUNCT
cblr-1795	585	11	1996	1996	NUM
cblr-1795	585	12	)	)	PUNCT
cblr-1795	585	13	(	(	PUNCT
cblr-1795	585	14	allowing	allow	VERB
cblr-1795	585	15	foundation	foundation	NOUN
cblr-1795	585	16	to	to	PART
cblr-1795	585	17	forgive	forgive	VERB
cblr-1795	585	18	some	some	DET
cblr-1795	585	19	or	or	CCONJ
cblr-1795	585	20	all	all	PRON
cblr-1795	585	21	loan	loan	NOUN
cblr-1795	585	22	payments	payment	NOUN
cblr-1795	585	23	as	as	SCONJ
cblr-1795	585	24	they	they	PRON
cblr-1795	585	25	came	come	VERB
cblr-1795	585	26	due	due	ADJ
cblr-1795	585	27	)	)	PUNCT
cblr-1795	585	28	;	;	PUNCT
cblr-1795	585	29	i.r.s	i.r.	NOUN
cblr-1795	585	30	.	.	PUNCT
cblr-1795	586	1	priv	priv	PROPN
cblr-1795	586	2	.	.	PUNCT
cblr-1795	587	1	ltr	ltr	PROPN
cblr-1795	587	2	.	.	PUNCT
cblr-1795	587	3	rul	rul	PROPN
cblr-1795	587	4	.	.	PUNCT
cblr-1795	588	1	83	83	NUM
cblr-1795	588	2	-	-	SYM
cblr-1795	588	3	13	13	NUM
cblr-1795	588	4	-	-	SYM
cblr-1795	588	5	105	105	NUM
cblr-1795	588	6	(	(	PUNCT
cblr-1795	588	7	dec	dec	PROPN
cblr-1795	588	8	.	.	PROPN
cblr-1795	588	9	29	29	NUM
cblr-1795	588	10	,	,	PUNCT
cblr-1795	588	11	1982	1982	NUM
cblr-1795	588	12	)	)	PUNCT
cblr-1795	588	13	(	(	PUNCT
cblr-1795	588	14	providinging	providinge	VERB
cblr-1795	588	15	foundation	foundation	NOUN
cblr-1795	588	16	discretion	discretion	NOUN
cblr-1795	588	17	to	to	PART
cblr-1795	588	18	waive	waive	VERB
cblr-1795	588	19	loan	loan	NOUN
cblr-1795	588	20	payments	payment	NOUN
cblr-1795	588	21	)	)	PUNCT
cblr-1795	588	22	;	;	PUNCT
cblr-1795	588	23	i.r.s	i.r.s	PROPN
cblr-1795	588	24	.	.	PUNCT
cblr-1795	589	1	priv	priv	PROPN
cblr-1795	589	2	.	.	PUNCT
cblr-1795	590	1	ltr	ltr	PROPN
cblr-1795	590	2	.	.	PUNCT
cblr-1795	591	1	rul	rul	PROPN
cblr-1795	591	2	.	.	PUNCT
cblr-1795	592	1	81	81	NUM
cblr-1795	592	2	-	-	PUNCT
cblr-1795	592	3	41	41	NUM
cblr-1795	592	4	-	-	PUNCT
cblr-1795	592	5	025	025	NUM
cblr-1795	592	6	(	(	PUNCT
cblr-1795	592	7	july	july	PROPN
cblr-1795	592	8	20	20	NUM
cblr-1795	592	9	,	,	PUNCT
cblr-1795	592	10	1981	1981	NUM
cblr-1795	592	11	)	)	PUNCT
cblr-1795	592	12	(	(	PUNCT
cblr-1795	592	13	permitting	permit	VERB
cblr-1795	592	14	recipient	recipient	NOUN
cblr-1795	592	15	to	to	PART
cblr-1795	592	16	alter	alter	VERB
cblr-1795	592	17	terms	term	NOUN
cblr-1795	592	18	of	of	ADP
cblr-1795	592	19	the	the	DET
cblr-1795	592	20	loan	loan	NOUN
cblr-1795	592	21	,	,	PUNCT
cblr-1795	592	22	including	include	VERB
cblr-1795	592	23	increasing	increase	VERB
cblr-1795	592	24	the	the	DET
cblr-1795	592	25	term	term	NOUN
cblr-1795	592	26	or	or	CCONJ
cblr-1795	592	27	lowering	lower	VERB
cblr-1795	592	28	the	the	DET
cblr-1795	592	29	interest	interest	NOUN
cblr-1795	592	30	rate	rate	NOUN
cblr-1795	592	31	)	)	PUNCT
cblr-1795	592	32	.	.	PUNCT
cblr-1795	593	1	143	143	NUM
cblr-1795	593	2	feit	feit	PROPN
cblr-1795	593	3	,	,	PUNCT
cblr-1795	593	4	supra	supra	PROPN
cblr-1795	593	5	note	note	PROPN
cblr-1795	593	6	68	68	NUM
cblr-1795	593	7	,	,	PUNCT
cblr-1795	593	8	at	at	ADP
cblr-1795	593	9	10	10	NUM
cblr-1795	593	10	.	.	PUNCT
cblr-1795	594	1	144	144	NUM
cblr-1795	594	2	see	see	VERB
cblr-1795	594	3	keatinge	keatinge	NOUN
cblr-1795	594	4	,	,	PUNCT
cblr-1795	594	5	supra	supra	PROPN
cblr-1795	594	6	note	note	NOUN
cblr-1795	594	7	16	16	NUM
cblr-1795	594	8	,	,	PUNCT
cblr-1795	594	9	at	at	ADP
cblr-1795	594	10	584	584	NUM
cblr-1795	594	11	-	-	SYM
cblr-1795	594	12	85	85	NUM
cblr-1795	594	13	(	(	PUNCT
cblr-1795	594	14	outlining	outline	VERB
cblr-1795	594	15	how	how	SCONJ
cblr-1795	594	16	llc	llc	NOUN
cblr-1795	594	17	operating	operating	NOUN
cblr-1795	594	18	agreements	agreement	NOUN
cblr-1795	594	19	generally	generally	ADV
cblr-1795	594	20	have	have	VERB
cblr-1795	594	21	to	to	PART
cblr-1795	594	22	be	be	AUX
cblr-1795	594	23	drafted	draft	VERB
cblr-1795	594	24	carefully	carefully	ADV
cblr-1795	594	25	in	in	ADP
cblr-1795	594	26	order	order	NOUN
cblr-1795	594	27	to	to	PART
cblr-1795	594	28	meet	meet	VERB
cblr-1795	594	29	foundation	foundation	NOUN
cblr-1795	594	30	standards	standard	NOUN
cblr-1795	594	31	for	for	ADP
cblr-1795	594	32	providing	provide	VERB
cblr-1795	594	33	grants	grant	NOUN
cblr-1795	594	34	or	or	CCONJ
cblr-1795	594	35	investment	investment	NOUN
cblr-1795	594	36	generally	generally	ADV
cblr-1795	594	37	)	)	PUNCT
cblr-1795	594	38	.	.	PUNCT
cblr-1795	595	1	269no	269no	PROPN
cblr-1795	595	2	.	.	PUNCT
cblr-1795	596	1	1:242	1:242	NUM
cblr-1795	596	2	]	]	PUNCT
cblr-1795	596	3	l3cs	l3cs	PUNCT
cblr-1795	596	4	and	and	CCONJ
cblr-1795	596	5	program	program	NOUN
cblr-1795	596	6	-	-	PUNCT
cblr-1795	596	7	rela	rela	PROPN
cblr-1795	596	8	ted	te	VERB
cblr-1795	596	9	investhient	investhient	ADJ
cblr-1795	596	10	3	3	X
cblr-1795	596	11	.	.	PUNCT
cblr-1795	597	1	the	the	DET
cblr-1795	597	2	irs	irs	PROPN
cblr-1795	597	3	is	be	AUX
cblr-1795	597	4	unlikely	unlikely	ADJ
cblr-1795	597	5	to	to	PART
cblr-1795	597	6	promulgate	promulgate	VERB
cblr-1795	597	7	a	a	DET
cblr-1795	597	8	formal	formal	ADJ
cblr-1795	597	9	rule	rule	NOUN
cblr-1795	597	10	facilitating	facilitate	VERB
cblr-1795	597	11	pris	pris	NOUN
cblr-1795	597	12	in	in	ADP
cblr-1795	597	13	l3cs	l3cs	PUNCT
cblr-1795	597	14	this	this	DET
cblr-1795	597	15	fact	fact	NOUN
cblr-1795	597	16	-	-	PUNCT
cblr-1795	597	17	specific	specific	ADJ
cblr-1795	597	18	,	,	PUNCT
cblr-1795	597	19	case	case	NOUN
cblr-1795	597	20	-	-	PUNCT
cblr-1795	597	21	by	by	ADP
cblr-1795	597	22	-	-	PUNCT
cblr-1795	597	23	case	case	NOUN
cblr-1795	597	24	determination	determination	NOUN
cblr-1795	597	25	by	by	ADP
cblr-1795	597	26	the	the	DET
cblr-1795	597	27	irs	irs	PROPN
cblr-1795	597	28	regarding	regard	VERB
cblr-1795	597	29	pris	pris	PROPN
cblr-1795	597	30	is	be	AUX
cblr-1795	597	31	unlikely	unlikely	ADJ
cblr-1795	597	32	to	to	PART
cblr-1795	597	33	change	change	VERB
cblr-1795	597	34	in	in	ADP
cblr-1795	597	35	the	the	DET
cblr-1795	597	36	future	future	NOUN
cblr-1795	597	37	,	,	PUNCT
cblr-1795	597	38	as	as	SCONJ
cblr-1795	597	39	the	the	DET
cblr-1795	597	40	irs	irs	PROPN
cblr-1795	597	41	will	will	AUX
cblr-1795	597	42	not	not	PART
cblr-1795	597	43	likely	likely	ADV
cblr-1795	597	44	promulgate	promulgate	VERB
cblr-1795	597	45	a	a	DET
cblr-1795	597	46	rule	rule	NOUN
cblr-1795	597	47	giving	give	VERB
cblr-1795	597	48	preference	preference	NOUN
cblr-1795	597	49	to	to	ADP
cblr-1795	597	50	the	the	DET
cblr-1795	597	51	l3c	l3c	NOUN
cblr-1795	597	52	in	in	ADP
cblr-1795	597	53	the	the	DET
cblr-1795	597	54	pri	pri	NOUN
cblr-1795	597	55	decision	decision	NOUN
cblr-1795	597	56	-	-	PUNCT
cblr-1795	597	57	making	make	VERB
cblr-1795	597	58	process	process	NOUN
cblr-1795	597	59	.	.	PUNCT
cblr-1795	598	1	first	first	ADV
cblr-1795	598	2	,	,	PUNCT
cblr-1795	598	3	treasury	treasury	PROPN
cblr-1795	598	4	regulations	regulation	NOUN
cblr-1795	598	5	defining	define	VERB
cblr-1795	598	6	jeopardy	jeopardy	NOUN
cblr-1795	598	7	investments	investment	NOUN
cblr-1795	598	8	note	note	VERB
cblr-1795	598	9	that	that	SCONJ
cblr-1795	598	10	no	no	DET
cblr-1795	598	11	state	state	NOUN
cblr-1795	598	12	law	law	NOUN
cblr-1795	598	13	can	can	AUX
cblr-1795	598	14	"	"	PUNCT
cblr-1795	598	15	exempt	exempt	VERB
cblr-1795	598	16	or	or	CCONJ
cblr-1795	598	17	relieve	relieve	VERB
cblr-1795	598	18	any	any	DET
cblr-1795	598	19	person	person	NOUN
cblr-1795	598	20	from	from	ADP
cblr-1795	598	21	any	any	DET
cblr-1795	598	22	obligation	obligation	NOUN
cblr-1795	598	23	,	,	PUNCT
cblr-1795	598	24	duty	duty	NOUN
cblr-1795	598	25	,	,	PUNCT
cblr-1795	598	26	responsibility	responsibility	NOUN
cblr-1795	598	27	,	,	PUNCT
cblr-1795	598	28	or	or	CCONJ
cblr-1795	598	29	other	other	ADJ
cblr-1795	598	30	standard	standard	NOUN
cblr-1795	598	31	of	of	ADP
cblr-1795	598	32	conduct	conduct	NOUN
cblr-1795	598	33	provided	provide	VERB
cblr-1795	598	34	in	in	ADP
cblr-1795	598	35	[	[	X
cblr-1795	598	36	section	section	NOUN
cblr-1795	598	37	]	]	PUNCT
cblr-1795	598	38	4944	4944	NUM
cblr-1795	598	39	and	and	CCONJ
cblr-1795	598	40	regulations	regulation	NOUN
cblr-1795	598	41	thereunder	thereunder	NOUN
cblr-1795	598	42	.	.	PUNCT
cblr-1795	599	1	"145	"145	PROPN
cblr-1795	599	2	this	this	PRON
cblr-1795	599	3	means	mean	VERB
cblr-1795	599	4	that	that	SCONJ
cblr-1795	599	5	states	state	NOUN
cblr-1795	599	6	can	can	AUX
cblr-1795	599	7	not	not	PART
cblr-1795	599	8	promulgate	promulgate	VERB
cblr-1795	599	9	rules	rule	NOUN
cblr-1795	599	10	to	to	PART
cblr-1795	599	11	override	override	VERB
cblr-1795	599	12	irs	irs	PROPN
cblr-1795	599	13	criteria	criterion	NOUN
cblr-1795	599	14	in	in	ADP
cblr-1795	599	15	the	the	DET
cblr-1795	599	16	pri	pri	NOUN
cblr-1795	599	17	sphere.146	sphere.146	NOUN
cblr-1795	599	18	second	second	ADV
cblr-1795	599	19	,	,	PUNCT
cblr-1795	599	20	as	as	SCONJ
cblr-1795	599	21	noted	note	VERB
cblr-1795	599	22	by	by	ADP
cblr-1795	599	23	callison	callison	PROPN
cblr-1795	599	24	and	and	CCONJ
cblr-1795	599	25	vestal	vestal	PROPN
cblr-1795	599	26	,	,	PUNCT
cblr-1795	599	27	there	there	PRON
cblr-1795	599	28	is	be	VERB
cblr-1795	599	29	no	no	DET
cblr-1795	599	30	"	"	PUNCT
cblr-1795	599	31	administrative	administrative	ADJ
cblr-1795	599	32	gatekeeper	gatekeeper	NOUN
cblr-1795	599	33	"	"	PUNCT
cblr-1795	599	34	with	with	ADP
cblr-1795	599	35	regards	regard	NOUN
cblr-1795	599	36	to	to	ADP
cblr-1795	599	37	l3cs	l3cs	NOUN
cblr-1795	599	38	,	,	PUNCT
cblr-1795	599	39	as	as	SCONJ
cblr-1795	599	40	opposed	oppose	VERB
cblr-1795	599	41	to	to	PART
cblr-1795	599	42	section	section	NOUN
cblr-1795	599	43	501(c)(3	501(c)(3	NOUN
cblr-1795	599	44	)	)	PUNCT
cblr-1795	599	45	non	non	NOUN
cblr-1795	599	46	-	-	NOUN
cblr-1795	599	47	profits	profit	NOUN
cblr-1795	599	48	,	,	PUNCT
cblr-1795	599	49	at	at	ADP
cblr-1795	599	50	the	the	DET
cblr-1795	599	51	federal	federal	ADJ
cblr-1795	599	52	level.147	level.147	NOUN
cblr-1795	599	53	in	in	ADP
cblr-1795	599	54	order	order	NOUN
cblr-1795	599	55	to	to	PART
cblr-1795	599	56	receive	receive	VERB
cblr-1795	599	57	and	and	CCONJ
cblr-1795	599	58	maintain	maintain	VERB
cblr-1795	599	59	501(c)(3	501(c)(3	NOUN
cblr-1795	599	60	)	)	PUNCT
cblr-1795	599	61	status	status	NOUN
cblr-1795	599	62	,	,	PUNCT
cblr-1795	599	63	an	an	DET
cblr-1795	599	64	organization	organization	NOUN
cblr-1795	599	65	must	must	AUX
cblr-1795	599	66	file	file	VERB
cblr-1795	599	67	a	a	DET
cblr-1795	599	68	lengthy	lengthy	ADJ
cblr-1795	599	69	application	application	NOUN
cblr-1795	599	70	with	with	ADP
cblr-1795	599	71	the	the	DET
cblr-1795	599	72	irs	irs	PROPN
cblr-1795	599	73	,	,	PUNCT
cblr-1795	599	74	which	which	PRON
cblr-1795	599	75	,	,	PUNCT
cblr-1795	599	76	after	after	ADP
cblr-1795	599	77	granting	grant	VERB
cblr-1795	599	78	non	non	ADJ
cblr-1795	599	79	-	-	ADJ
cblr-1795	599	80	profit	profit	ADJ
cblr-1795	599	81	status	status	NOUN
cblr-1795	599	82	,	,	PUNCT
cblr-1795	599	83	gives	give	VERB
cblr-1795	599	84	the	the	DET
cblr-1795	599	85	non	non	ADJ
cblr-1795	599	86	-	-	ADJ
cblr-1795	599	87	profit	profit	ADJ
cblr-1795	599	88	certain	certain	ADJ
cblr-1795	599	89	presumptions	presumption	NOUN
cblr-1795	599	90	with	with	ADP
cblr-1795	599	91	regard	regard	NOUN
cblr-1795	599	92	to	to	ADP
cblr-1795	599	93	federal	federal	ADJ
cblr-1795	599	94	tax	tax	NOUN
cblr-1795	599	95	exemption.148	exemption.148	NOUN
cblr-1795	599	96	l3cs	l3cs	NOUN
cblr-1795	599	97	,	,	PUNCT
cblr-1795	599	98	because	because	SCONJ
cblr-1795	599	99	they	they	PRON
cblr-1795	599	100	are	be	AUX
cblr-1795	599	101	self	self	NOUN
cblr-1795	599	102	-	-	PUNCT
cblr-1795	599	103	actualizing	actualize	VERB
cblr-1795	599	104	at	at	ADP
cblr-1795	599	105	the	the	DET
cblr-1795	599	106	state	state	NOUN
cblr-1795	599	107	level	level	NOUN
cblr-1795	599	108	,	,	PUNCT
cblr-1795	599	109	do	do	AUX
cblr-1795	599	110	not	not	PART
cblr-1795	599	111	give	give	VERB
cblr-1795	599	112	the	the	DET
cblr-1795	599	113	irs	irs	PROPN
cblr-1795	599	114	the	the	DET
cblr-1795	599	115	same	same	ADJ
cblr-1795	599	116	level	level	NOUN
cblr-1795	599	117	of	of	ADP
cblr-1795	599	118	assurance.149	assurance.149	NOUN
cblr-1795	599	119	this	this	PRON
cblr-1795	599	120	is	be	AUX
cblr-1795	599	121	especially	especially	ADV
cblr-1795	599	122	relevant	relevant	ADJ
cblr-1795	599	123	because	because	SCONJ
cblr-1795	599	124	it	it	PRON
cblr-1795	599	125	is	be	AUX
cblr-1795	599	126	currently	currently	ADV
cblr-1795	599	127	unclear	unclear	ADJ
cblr-1795	599	128	how	how	SCONJ
cblr-1795	599	129	states	state	NOUN
cblr-1795	599	130	will	will	AUX
cblr-1795	599	131	enforce	enforce	VERB
cblr-1795	599	132	maintenance	maintenance	NOUN
cblr-1795	599	133	of	of	ADP
cblr-1795	599	134	l3c	l3c	PROPN
cblr-1795	599	135	statutory	statutory	ADJ
cblr-1795	599	136	requirements.15	requirements.15	NOUN
cblr-1795	599	137	0	0	NUM
cblr-1795	599	138	given	give	VERB
cblr-1795	599	139	all	all	PRON
cblr-1795	599	140	of	of	ADP
cblr-1795	599	141	these	these	DET
cblr-1795	599	142	factors	factor	NOUN
cblr-1795	599	143	,	,	PUNCT
cblr-1795	599	144	it	it	PRON
cblr-1795	599	145	seems	seem	VERB
cblr-1795	599	146	unlikely	unlikely	ADJ
cblr-1795	599	147	that	that	SCONJ
cblr-1795	599	148	the	the	DET
cblr-1795	599	149	irs	irs	PROPN
cblr-1795	599	150	will	will	AUX
cblr-1795	599	151	issue	issue	VERB
cblr-1795	599	152	a	a	DET
cblr-1795	599	153	categorical	categorical	ADJ
cblr-1795	599	154	rule	rule	NOUN
cblr-1795	599	155	giving	give	VERB
cblr-1795	599	156	preference	preference	NOUN
cblr-1795	599	157	to	to	ADP
cblr-1795	599	158	the	the	DET
cblr-1795	599	159	l3c	l3c	NOUN
cblr-1795	599	160	status	status	NOUN
cblr-1795	599	161	in	in	ADP
cblr-1795	599	162	a	a	DET
cblr-1795	599	163	pri	pri	NOUN
cblr-1795	599	164	determination	determination	NOUN
cblr-1795	599	165	.	.	PUNCT
cblr-1795	600	1	due	due	ADP
cblr-1795	600	2	to	to	ADP
cblr-1795	600	3	the	the	DET
cblr-1795	600	4	risk	risk	NOUN
cblr-1795	600	5	-	-	PUNCT
cblr-1795	600	6	averse	averse	ADJ
cblr-1795	600	7	nature	nature	NOUN
cblr-1795	600	8	of	of	ADP
cblr-1795	600	9	foundations	foundation	NOUN
cblr-1795	600	10	,	,	PUNCT
cblr-1795	600	11	even	even	ADV
cblr-1795	600	12	a	a	DET
cblr-1795	600	13	smaller	small	ADJ
cblr-1795	600	14	change	change	NOUN
cblr-1795	600	15	to	to	ADP
cblr-1795	600	16	irs	irs	PROPN
cblr-1795	600	17	regulations	regulation	NOUN
cblr-1795	600	18	concluding	conclude	VERB
cblr-1795	600	19	that	that	DET
cblr-1795	600	20	investment	investment	NOUN
cblr-1795	600	21	in	in	ADP
cblr-1795	600	22	an	an	DET
cblr-1795	600	23	l3c	l3c	NOUN
cblr-1795	600	24	is	be	AUX
cblr-1795	600	25	an	an	DET
cblr-1795	600	26	example	example	NOUN
cblr-1795	600	27	of	of	ADP
cblr-1795	600	28	a	a	DET
cblr-1795	600	29	145	145	NUM
cblr-1795	600	30	see	see	NOUN
cblr-1795	600	31	treas	treas	PROPN
cblr-1795	600	32	.	.	PUNCT
cblr-1795	601	1	reg	reg	PROPN
cblr-1795	601	2	.	.	PUNCT
cblr-1795	602	1	§	§	PROPN
cblr-1795	602	2	53.4944	53.4944	NUM
cblr-1795	602	3	-	-	SYM
cblr-1795	602	4	1(a)(2)(i	1(a)(2)(i	NUM
cblr-1795	602	5	)	)	PUNCT
cblr-1795	602	6	(	(	PUNCT
cblr-1795	602	7	as	as	SCONJ
cblr-1795	602	8	amended	amend	VERB
cblr-1795	602	9	in	in	ADP
cblr-1795	602	10	1973	1973	NUM
cblr-1795	602	11	)	)	PUNCT
cblr-1795	602	12	.	.	PUNCT
cblr-1795	603	1	146	146	NUM
cblr-1795	603	2	see	see	VERB
cblr-1795	603	3	bishop	bishop	PROPN
cblr-1795	603	4	,	,	PUNCT
cblr-1795	603	5	supra	supra	PROPN
cblr-1795	603	6	note	note	NOUN
cblr-1795	603	7	32	32	NUM
cblr-1795	603	8	,	,	PUNCT
cblr-1795	603	9	at	at	ADP
cblr-1795	603	10	256	256	NUM
cblr-1795	603	11	.	.	PUNCT
cblr-1795	604	1	147	147	NUM
cblr-1795	604	2	callison	callison	PROPN
cblr-1795	604	3	&	&	CCONJ
cblr-1795	604	4	vestal	vestal	PROPN
cblr-1795	604	5	,	,	PUNCT
cblr-1795	604	6	supra	supra	PROPN
cblr-1795	604	7	note	note	NOUN
cblr-1795	604	8	79	79	NUM
cblr-1795	604	9	,	,	PUNCT
cblr-1795	604	10	at	at	ADP
cblr-1795	604	11	284	284	NUM
cblr-1795	604	12	.	.	PUNCT
cblr-1795	605	1	'	'	PUNCT
cblr-1795	606	1	4s	4s	NUM
cblr-1795	606	2	i	i	PROPN
cblr-1795	606	3	d.	d.	PROPN
cblr-1795	606	4	149	149	NUM
cblr-1795	606	5	callison	callison	PROPN
cblr-1795	606	6	&	&	CCONJ
cblr-1795	606	7	vestal	vestal	PROPN
cblr-1795	606	8	note	note	VERB
cblr-1795	606	9	that	that	SCONJ
cblr-1795	606	10	in	in	ADP
cblr-1795	606	11	colorado	colorado	PROPN
cblr-1795	606	12	,	,	PUNCT
cblr-1795	606	13	both	both	CCONJ
cblr-1795	606	14	the	the	DET
cblr-1795	606	15	attorney	attorney	NOUN
cblr-1795	606	16	general	general	NOUN
cblr-1795	606	17	and	and	CCONJ
cblr-1795	606	18	the	the	DET
cblr-1795	606	19	secretary	secretary	PROPN
cblr-1795	606	20	of	of	ADP
cblr-1795	606	21	state	state	NOUN
cblr-1795	606	22	testified	testify	VERB
cblr-1795	606	23	against	against	ADP
cblr-1795	606	24	adopting	adopt	VERB
cblr-1795	606	25	the	the	DET
cblr-1795	606	26	l3c	l3c	PROPN
cblr-1795	606	27	form	form	NOUN
cblr-1795	606	28	due	due	ADP
cblr-1795	606	29	to	to	ADP
cblr-1795	606	30	concerns	concern	NOUN
cblr-1795	606	31	regarding	regard	VERB
cblr-1795	606	32	the	the	DET
cblr-1795	606	33	potential	potential	NOUN
cblr-1795	606	34	for	for	ADP
cblr-1795	606	35	fraud	fraud	NOUN
cblr-1795	606	36	and	and	CCONJ
cblr-1795	606	37	abuse	abuse	NOUN
cblr-1795	606	38	by	by	ADP
cblr-1795	606	39	organizations	organization	NOUN
cblr-1795	606	40	that	that	PRON
cblr-1795	606	41	adopt	adopt	VERB
cblr-1795	606	42	the	the	DET
cblr-1795	606	43	l3c	l3c	NOUN
cblr-1795	606	44	label	label	NOUN
cblr-1795	606	45	,	,	PUNCT
cblr-1795	606	46	but	but	CCONJ
cblr-1795	606	47	do	do	AUX
cblr-1795	606	48	not	not	PART
cblr-1795	606	49	act	act	VERB
cblr-1795	606	50	for	for	ADP
cblr-1795	606	51	legitimate	legitimate	ADJ
cblr-1795	606	52	charitable	charitable	ADJ
cblr-1795	606	53	and	and	CCONJ
cblr-1795	606	54	educational	educational	ADJ
cblr-1795	606	55	purposes	purpose	NOUN
cblr-1795	606	56	.	.	PUNCT
cblr-1795	607	1	i	i	PRON
cblr-1795	607	2	d.	d.	PROPN
cblr-1795	607	3	150	150	NUM
cblr-1795	607	4	see	see	VERB
cblr-1795	607	5	keatinge	keatinge	NOUN
cblr-1795	607	6	,	,	PUNCT
cblr-1795	607	7	supra	supra	PROPN
cblr-1795	607	8	note	note	NOUN
cblr-1795	607	9	16	16	NUM
cblr-1795	607	10	,	,	PUNCT
cblr-1795	607	11	at	at	ADP
cblr-1795	607	12	582	582	NUM
cblr-1795	607	13	.	.	NOUN
cblr-1795	607	14	270	270	NUM
cblr-1795	607	15	col	col	PROPN
cblr-1795	607	16	umbia	umbia	PROPN
cblr-1795	607	17	b	b	PROPN
cblr-1795	607	18	usiness	usiness	PROPN
cblr-1795	607	19	la	la	PROPN
cblr-1795	607	20	w	w	PROPN
cblr-1795	607	21	re	re	PROPN
cblr-1795	607	22	vie	vie	PROPN
cblr-1795	607	23	w	w	PROPN
cblr-1795	608	1	[	[	X
cblr-1795	608	2	vol	vol	NOUN
cblr-1795	608	3	.	.	PUNCT
cblr-1795	608	4	2013	2013	NUM
cblr-1795	608	5	no	no	NOUN
cblr-1795	608	6	.	.	PUNCT
cblr-1795	609	1	1:242	1:242	NUM
cblr-1795	609	2	]	]	X
cblr-1795	609	3	permissible	permissible	ADJ
cblr-1795	609	4	pri	pri	NOUN
cblr-1795	609	5	may	may	AUX
cblr-1795	609	6	not	not	PART
cblr-1795	609	7	be	be	AUX
cblr-1795	609	8	enough	enough	ADJ
cblr-1795	609	9	to	to	PART
cblr-1795	609	10	dissuade	dissuade	VERB
cblr-1795	609	11	foundations	foundation	NOUN
cblr-1795	609	12	from	from	ADP
cblr-1795	609	13	getting	get	VERB
cblr-1795	609	14	private	private	ADJ
cblr-1795	609	15	letter	letter	NOUN
cblr-1795	609	16	rulings	ruling	NOUN
cblr-1795	609	17	or	or	CCONJ
cblr-1795	609	18	opinions	opinion	NOUN
cblr-1795	609	19	from	from	ADP
cblr-1795	609	20	tax	tax	NOUN
cblr-1795	609	21	counsel	counsel	NOUN
cblr-1795	609	22	,	,	PUNCT
cblr-1795	609	23	as	as	SCONJ
cblr-1795	609	24	they	they	PRON
cblr-1795	609	25	do	do	VERB
cblr-1795	609	26	currently	currently	ADV
cblr-1795	609	27	.	.	PUNCT
cblr-1795	610	1	for	for	ADP
cblr-1795	610	2	example	example	NOUN
cblr-1795	610	3	,	,	PUNCT
cblr-1795	610	4	under	under	ADP
cblr-1795	610	5	the	the	DET
cblr-1795	610	6	treasury	treasury	NOUN
cblr-1795	610	7	regulations	regulation	NOUN
cblr-1795	610	8	,	,	PUNCT
cblr-1795	610	9	a	a	DET
cblr-1795	610	10	private	private	ADJ
cblr-1795	610	11	foundation	foundation	NOUN
cblr-1795	610	12	making	make	VERB
cblr-1795	610	13	a	a	DET
cblr-1795	610	14	highrisk	highrisk	NOUN
cblr-1795	610	15	investment	investment	NOUN
cblr-1795	610	16	in	in	ADP
cblr-1795	610	17	low	low	ADJ
cblr-1795	610	18	-	-	PUNCT
cblr-1795	610	19	income	income	NOUN
cblr-1795	610	20	housing	housing	NOUN
cblr-1795	610	21	for	for	ADP
cblr-1795	610	22	the	the	DET
cblr-1795	610	23	purpose	purpose	NOUN
cblr-1795	610	24	of	of	ADP
cblr-1795	610	25	providing	provide	VERB
cblr-1795	610	26	affordable	affordable	ADJ
cblr-1795	610	27	housing	housing	NOUN
cblr-1795	610	28	is	be	AUX
cblr-1795	610	29	an	an	DET
cblr-1795	610	30	explicit	explicit	ADJ
cblr-1795	610	31	example	example	NOUN
cblr-1795	610	32	of	of	ADP
cblr-1795	610	33	a	a	DET
cblr-1795	610	34	permissible	permissible	ADJ
cblr-1795	610	35	pri.15	pri.15	NOUN
cblr-1795	610	36	1	1	NUM
cblr-1795	610	37	nonetheless	nonetheless	ADV
cblr-1795	610	38	,	,	PUNCT
cblr-1795	610	39	many	many	ADJ
cblr-1795	610	40	pris	pri	NOUN
cblr-1795	610	41	made	make	VERB
cblr-1795	610	42	for	for	ADP
cblr-1795	610	43	similar	similar	ADJ
cblr-1795	610	44	purposes	purpose	NOUN
cblr-1795	610	45	have	have	AUX
cblr-1795	610	46	sought	seek	VERB
cblr-1795	610	47	prior	prior	ADJ
cblr-1795	610	48	approval	approval	NOUN
cblr-1795	610	49	via	via	ADP
cblr-1795	610	50	private	private	ADJ
cblr-1795	610	51	letter	letter	NOUN
cblr-1795	610	52	ruling	ruling	NOUN
cblr-1795	610	53	,	,	PUNCT
cblr-1795	610	54	given	give	VERB
cblr-1795	610	55	the	the	DET
cblr-1795	610	56	variety	variety	NOUN
cblr-1795	610	57	of	of	ADP
cblr-1795	610	58	other	other	ADJ
cblr-1795	610	59	factors	factor	NOUN
cblr-1795	610	60	that	that	PRON
cblr-1795	610	61	the	the	DET
cblr-1795	610	62	irs	irs	PROPN
cblr-1795	610	63	looks	look	VERB
cblr-1795	610	64	to	to	ADP
cblr-1795	610	65	-	-	PUNCT
cblr-1795	610	66	other	other	ADJ
cblr-1795	610	67	than	than	ADP
cblr-1795	610	68	the	the	DET
cblr-1795	610	69	purpose	purpose	NOUN
cblr-1795	610	70	of	of	ADP
cblr-1795	610	71	investment	investment	NOUN
cblr-1795	610	72	alone	alone	ADV
cblr-1795	610	73	.	.	PUNCT
cblr-1795	611	1	152	152	NUM
cblr-1795	611	2	foundations	foundation	NOUN
cblr-1795	611	3	already	already	ADV
cblr-1795	611	4	recognize	recognize	VERB
cblr-1795	611	5	that	that	SCONJ
cblr-1795	611	6	the	the	DET
cblr-1795	611	7	legal	legal	ADJ
cblr-1795	611	8	form	form	NOUN
cblr-1795	611	9	of	of	ADP
cblr-1795	611	10	the	the	DET
cblr-1795	611	11	recipient	recipient	NOUN
cblr-1795	611	12	organization	organization	NOUN
cblr-1795	611	13	is	be	AUX
cblr-1795	611	14	not	not	PART
cblr-1795	611	15	a	a	DET
cblr-1795	611	16	critical	critical	ADJ
cblr-1795	611	17	driver	driver	NOUN
cblr-1795	611	18	in	in	ADP
cblr-1795	611	19	irs	irs	PROPN
cblr-1795	611	20	decision	decision	NOUN
cblr-1795	611	21	making	making	NOUN
cblr-1795	611	22	.	.	PUNCT
cblr-1795	612	1	153	153	NUM
cblr-1795	612	2	l3c	l3c	NOUN
cblr-1795	612	3	advocates	advocate	NOUN
cblr-1795	612	4	have	have	AUX
cblr-1795	612	5	asked	ask	VERB
cblr-1795	612	6	for	for	ADP
cblr-1795	612	7	more	more	ADJ
cblr-1795	612	8	support	support	NOUN
cblr-1795	612	9	regarding	regard	VERB
cblr-1795	612	10	the	the	DET
cblr-1795	612	11	l3c	l3c	PROPN
cblr-1795	612	12	structure	structure	NOUN
cblr-1795	612	13	,	,	PUNCT
cblr-1795	612	14	specifically	specifically	ADV
cblr-1795	612	15	instead	instead	ADV
cblr-1795	612	16	of	of	ADP
cblr-1795	612	17	regular	regular	ADJ
cblr-1795	612	18	llcs	llcs	NOUN
cblr-1795	612	19	,	,	PUNCT
cblr-1795	612	20	but	but	CCONJ
cblr-1795	612	21	as	as	SCONJ
cblr-1795	612	22	one	one	NUM
cblr-1795	612	23	irs	irs	PROPN
cblr-1795	612	24	official	official	NOUN
cblr-1795	612	25	noted	note	VERB
cblr-1795	612	26	,	,	PUNCT
cblr-1795	612	27	"	"	PUNCT
cblr-1795	612	28	[	[	X
cblr-1795	612	29	a]t	a]t	ADJ
cblr-1795	612	30	the	the	DET
cblr-1795	612	31	federal	federal	ADJ
cblr-1795	612	32	level	level	NOUN
cblr-1795	612	33	,	,	PUNCT
cblr-1795	612	34	no	no	DET
cblr-1795	612	35	one	one	NOUN
cblr-1795	612	36	has	have	AUX
cblr-1795	612	37	really	really	ADV
cblr-1795	612	38	signed	sign	VERB
cblr-1795	612	39	off	off	ADP
cblr-1795	612	40	'	'	PUNCT
cblr-1795	612	41	on	on	ADP
cblr-1795	612	42	the	the	DET
cblr-1795	612	43	use	use	NOUN
cblr-1795	612	44	of	of	ADP
cblr-1795	612	45	l3cs	l3cs	PUNCT
cblr-1795	612	46	for	for	ADP
cblr-1795	612	47	pris.154	pris.154	NOUN
cblr-1795	612	48	when	when	SCONJ
cblr-1795	612	49	state	state	NOUN
cblr-1795	612	50	l3c	l3c	PROPN
cblr-1795	612	51	legislation	legislation	NOUN
cblr-1795	612	52	was	be	AUX
cblr-1795	612	53	first	first	ADV
cblr-1795	612	54	enacted	enact	VERB
cblr-1795	612	55	,	,	PUNCT
cblr-1795	612	56	the	the	DET
cblr-1795	612	57	council	council	NOUN
cblr-1795	612	58	on	on	ADP
cblr-1795	612	59	foundations	foundation	NOUN
cblr-1795	612	60	considered	consider	VERB
cblr-1795	612	61	applying	apply	VERB
cblr-1795	612	62	for	for	ADP
cblr-1795	612	63	a	a	DET
cblr-1795	612	64	blanket	blanket	NOUN
cblr-1795	612	65	private	private	ADJ
cblr-1795	612	66	letter	letter	NOUN
cblr-1795	612	67	or	or	CCONJ
cblr-1795	612	68	revenue	revenue	NOUN
cblr-1795	612	69	ruling	ruling	NOUN
cblr-1795	612	70	from	from	ADP
cblr-1795	612	71	the	the	DET
cblr-1795	612	72	irs	irs	PROPN
cblr-1795	612	73	on	on	ADP
cblr-1795	612	74	l3cs	l3cs	PUNCT
cblr-1795	612	75	automatically	automatically	ADV
cblr-1795	612	76	qualifying	qualify	VERB
cblr-1795	612	77	as	as	ADP
cblr-1795	612	78	pris	pris	X
cblr-1795	612	79	;	;	PUNCT
cblr-1795	612	80	however	however	ADV
cblr-1795	612	81	,	,	PUNCT
cblr-1795	612	82	the	the	DET
cblr-1795	612	83	organization	organization	NOUN
cblr-1795	612	84	backed	back	VERB
cblr-1795	612	85	off	off	ADP
cblr-1795	612	86	from	from	ADP
cblr-1795	612	87	the	the	DET
cblr-1795	612	88	idea	idea	NOUN
cblr-1795	612	89	soon	soon	ADV
cblr-1795	612	90	afterward.15	afterward.15	NOUN
cblr-1795	612	91	5	5	NUM
cblr-1795	612	92	additionally	additionally	ADV
cblr-1795	612	93	,	,	PUNCT
cblr-1795	612	94	the	the	DET
cblr-1795	612	95	american	american	PROPN
cblr-1795	612	96	bar	bar	PROPN
cblr-1795	612	97	association	association	NOUN
cblr-1795	612	98	section	section	NOUN
cblr-1795	612	99	of	of	ADP
cblr-1795	612	100	taxation	taxation	NOUN
cblr-1795	612	101	,	,	PUNCT
cblr-1795	612	102	committee	committee	NOUN
cblr-1795	612	103	on	on	ADP
cblr-1795	612	104	exempt	exempt	ADJ
cblr-1795	612	105	organizations	organization	NOUN
cblr-1795	612	106	,	,	PUNCT
cblr-1795	612	107	submitted	submit	VERB
cblr-1795	612	108	updated	update	VERB
cblr-1795	612	109	examples	example	NOUN
cblr-1795	612	110	to	to	ADP
cblr-1795	612	111	irs	irs	PROPN
cblr-1795	612	112	regulations	regulation	NOUN
cblr-1795	612	113	governing	govern	VERB
cblr-1795	612	114	pris	pris	NOUN
cblr-1795	612	115	in	in	ADP
cblr-1795	612	116	2010.156	2010.156	NUM
cblr-1795	612	117	the	the	DET
cblr-1795	612	118	examples	example	NOUN
cblr-1795	612	119	specifically	specifically	ADV
cblr-1795	612	120	state	state	VERB
cblr-1795	612	121	that	that	SCONJ
cblr-1795	612	122	l3cs	l3cs	PUNCT
cblr-1795	612	123	provide	provide	VERB
cblr-1795	612	124	no	no	DET
cblr-1795	612	125	particular	particular	ADJ
cblr-1795	612	126	benefit	benefit	NOUN
cblr-1795	612	127	over	over	ADP
cblr-1795	612	128	llcs	llcs	NOUN
cblr-1795	612	129	:	:	PUNCT
cblr-1795	612	130	151	151	NUM
cblr-1795	612	131	treas	trea	NOUN
cblr-1795	612	132	.	.	PUNCT
cblr-1795	613	1	reg	reg	PROPN
cblr-1795	613	2	.	.	PUNCT
cblr-1795	614	1	§	§	PROPN
cblr-1795	614	2	53.4944	53.4944	NUM
cblr-1795	614	3	-	-	SYM
cblr-1795	614	4	3(b)(10	3(b)(10	NUM
cblr-1795	614	5	)	)	PUNCT
cblr-1795	614	6	(	(	PUNCT
cblr-1795	614	7	2012	2012	NUM
cblr-1795	614	8	)	)	PUNCT
cblr-1795	614	9	.	.	PUNCT
cblr-1795	615	1	152	152	NUM
cblr-1795	615	2	see	see	NOUN
cblr-1795	615	3	,	,	PUNCT
cblr-1795	615	4	e.g.	e.g.	ADV
cblr-1795	615	5	,	,	PUNCT
cblr-1795	615	6	i.r.s	i.r.	NOUN
cblr-1795	615	7	.	.	PUNCT
cblr-1795	616	1	priv	priv	PROPN
cblr-1795	616	2	.	.	PUNCT
cblr-1795	617	1	ltr	ltr	PROPN
cblr-1795	617	2	.	.	PUNCT
cblr-1795	618	1	rul	rul	PROPN
cblr-1795	618	2	.	.	PUNCT
cblr-1795	619	1	91	91	NUM
cblr-1795	619	2	-	-	SYM
cblr-1795	619	3	48	48	NUM
cblr-1795	619	4	-	-	SYM
cblr-1795	619	5	052	052	NUM
cblr-1795	619	6	(	(	PUNCT
cblr-1795	619	7	nov	nov	PROPN
cblr-1795	619	8	.	.	PROPN
cblr-1795	619	9	29	29	NUM
cblr-1795	619	10	,	,	PUNCT
cblr-1795	619	11	1991	1991	NUM
cblr-1795	619	12	)	)	PUNCT
cblr-1795	619	13	;	;	PUNCT
cblr-1795	619	14	i.r.s	i.r.s	PROPN
cblr-1795	619	15	.	.	PUNCT
cblr-1795	620	1	priv	priv	PROPN
cblr-1795	620	2	.	.	PUNCT
cblr-1795	621	1	ltr	ltr	PROPN
cblr-1795	621	2	.	.	PUNCT
cblr-1795	622	1	rul	rul	PROPN
cblr-1795	622	2	.	.	PUNCT
cblr-1795	623	1	90	90	NUM
cblr-1795	623	2	-	-	SYM
cblr-1795	623	3	16	16	NUM
cblr-1795	623	4	-	-	PUNCT
cblr-1795	623	5	078	078	NUM
cblr-1795	623	6	(	(	PUNCT
cblr-1795	623	7	apr	apr	PROPN
cblr-1795	623	8	.	.	PROPN
cblr-1795	623	9	20	20	NUM
cblr-1795	623	10	,	,	PUNCT
cblr-1795	623	11	1990	1990	NUM
cblr-1795	623	12	)	)	PUNCT
cblr-1795	623	13	;	;	PUNCT
cblr-1795	623	14	i.r.s	i.r.s	PROPN
cblr-1795	623	15	.	.	PUNCT
cblr-1795	624	1	priv	priv	PROPN
cblr-1795	624	2	.	.	PUNCT
cblr-1795	625	1	ltr	ltr	PROPN
cblr-1795	625	2	.	.	PUNCT
cblr-1795	626	1	rul	rul	PROPN
cblr-1795	626	2	.	.	PUNCT
cblr-1795	626	3	89	89	NUM
cblr-1795	626	4	-	-	SYM
cblr-1795	626	5	23	23	NUM
cblr-1795	626	6	-	-	SYM
cblr-1795	626	7	070	070	NUM
cblr-1795	626	8	(	(	PUNCT
cblr-1795	626	9	june	june	PROPN
cblr-1795	626	10	9	9	NUM
cblr-1795	626	11	,	,	PUNCT
cblr-1795	626	12	1989	1989	NUM
cblr-1795	626	13	)	)	PUNCT
cblr-1795	626	14	.	.	PUNCT
cblr-1795	627	1	153	153	NUM
cblr-1795	627	2	ragin	ragin	NOUN
cblr-1795	627	3	,	,	PUNCT
cblr-1795	627	4	supra	supra	PROPN
cblr-1795	627	5	note	note	PROPN
cblr-1795	627	6	80	80	NUM
cblr-1795	627	7	,	,	PUNCT
cblr-1795	627	8	at	at	ADP
cblr-1795	627	9	55	55	NUM
cblr-1795	627	10	(	(	PUNCT
cblr-1795	627	11	"	"	PUNCT
cblr-1795	627	12	[	[	X
cblr-1795	627	13	w]e	w]e	NOUN
cblr-1795	627	14	find	find	VERB
cblr-1795	627	15	that	that	SCONJ
cblr-1795	627	16	under	under	ADP
cblr-1795	627	17	the	the	DET
cblr-1795	627	18	existing	exist	VERB
cblr-1795	627	19	rules	rule	NOUN
cblr-1795	627	20	...	...	PUNCT
cblr-1795	627	21	you	you	PRON
cblr-1795	627	22	can	can	AUX
cblr-1795	627	23	apply	apply	VERB
cblr-1795	627	24	them	they	PRON
cblr-1795	627	25	and	and	CCONJ
cblr-1795	627	26	reach	reach	VERB
cblr-1795	627	27	positive	positive	ADJ
cblr-1795	627	28	decisions	decision	NOUN
cblr-1795	627	29	on	on	ADP
cblr-1795	627	30	making	make	VERB
cblr-1795	627	31	pris	pris	NOUN
cblr-1795	627	32	to	to	ADP
cblr-1795	627	33	a	a	DET
cblr-1795	627	34	for	for	ADP
cblr-1795	627	35	-	-	PUNCT
cblr-1795	627	36	profit	profit	NOUN
cblr-1795	627	37	,	,	PUNCT
cblr-1795	627	38	nonprofit	nonprofit	ADJ
cblr-1795	627	39	,	,	PUNCT
cblr-1795	627	40	cooperative	cooperative	ADJ
cblr-1795	627	41	,	,	PUNCT
cblr-1795	627	42	or	or	CCONJ
cblr-1795	627	43	other	other	ADJ
cblr-1795	627	44	form	form	NOUN
cblr-1795	627	45	of	of	ADP
cblr-1795	627	46	legal	legal	ADJ
cblr-1795	627	47	organization	organization	NOUN
cblr-1795	627	48	.	.	PUNCT
cblr-1795	627	49	"	"	PUNCT
cblr-1795	627	50	)	)	PUNCT
cblr-1795	627	51	.	.	PUNCT
cblr-1795	628	1	154	154	NUM
cblr-1795	628	2	fei	fei	PROPN
cblr-1795	628	3	,	,	PUNCT
cblr-1795	628	4	supra	supra	PROPN
cblr-1795	628	5	note	note	PROPN
cblr-1795	628	6	16	16	NUM
cblr-1795	628	7	,	,	PUNCT
cblr-1795	628	8	at	at	ADP
cblr-1795	628	9	40	40	NUM
cblr-1795	628	10	.	.	PUNCT
cblr-1795	628	11	155	155	NUM
cblr-1795	628	12	research	research	NOUN
cblr-1795	628	13	brief	brief	NOUN
cblr-1795	628	14	,	,	PUNCT
cblr-1795	628	15	supra	supra	PROPN
cblr-1795	628	16	note	note	NOUN
cblr-1795	628	17	91	91	NUM
cblr-1795	628	18	,	,	PUNCT
cblr-1795	628	19	at	at	ADP
cblr-1795	628	20	2	2	NUM
cblr-1795	628	21	.	.	NUM
cblr-1795	628	22	156	156	NUM
cblr-1795	628	23	see	see	NOUN
cblr-1795	628	24	letter	letter	NOUN
cblr-1795	628	25	from	from	ADP
cblr-1795	628	26	stuart	stuart	PROPN
cblr-1795	628	27	m.	m.	PROPN
cblr-1795	628	28	lewis	lewis	PROPN
cblr-1795	628	29	,	,	PUNCT
cblr-1795	628	30	chair	chair	NOUN
cblr-1795	628	31	,	,	PUNCT
cblr-1795	628	32	section	section	NOUN
cblr-1795	628	33	of	of	ADP
cblr-1795	628	34	taxation	taxation	NOUN
cblr-1795	628	35	,	,	PUNCT
cblr-1795	628	36	am	be	AUX
cblr-1795	628	37	.	.	PUNCT
cblr-1795	629	1	bar	bar	NOUN
cblr-1795	629	2	assoc	assoc	NOUN
cblr-1795	629	3	.	.	PUNCT
cblr-1795	629	4	,	,	PUNCT
cblr-1795	629	5	to	to	ADP
cblr-1795	629	6	hon	hon	PROPN
cblr-1795	629	7	.	.	PUNCT
cblr-1795	630	1	douglas	douglas	PROPN
cblr-1795	630	2	shulman	shulman	PROPN
cblr-1795	630	3	,	,	PUNCT
cblr-1795	630	4	comm'r	comm'r	PROPN
cblr-1795	630	5	,	,	PUNCT
cblr-1795	630	6	irs	irs	PROPN
cblr-1795	630	7	(	(	PUNCT
cblr-1795	630	8	mar	mar	PROPN
cblr-1795	630	9	.	.	PROPN
cblr-1795	630	10	3	3	NUM
cblr-1795	630	11	,	,	PUNCT
cblr-1795	630	12	2010	2010	NUM
cblr-1795	630	13	)	)	PUNCT
cblr-1795	630	14	,	,	PUNCT
cblr-1795	630	15	available	available	ADJ
cblr-1795	630	16	at	at	ADP
cblr-1795	630	17	http://www.americansforcommunitydevelopment.org/down	http://www.americansforcommunitydevelopment.org/down	PROPN
cblr-1795	630	18	loads	load	NOUN
cblr-1795	630	19	/	/	SYM
cblr-1795	630	20	abasectionoftaxationcomments.pdf	abasectionoftaxationcomments.pdf	PROPN
cblr-1795	630	21	.	.	PUNCT
cblr-1795	630	22	l3cs	l3cs	PUNCT
cblr-1795	630	23	and	and	CCONJ
cblr-1795	630	24	program	program	NOUN
cblr-1795	630	25	-	-	PUNCT
cblr-1795	630	26	related	relate	VERB
cblr-1795	630	27	investment	investment	NOUN
cblr-1795	630	28	271	271	NUM
cblr-1795	630	29	llcs	llcs	NOUN
cblr-1795	630	30	have	have	AUX
cblr-1795	630	31	been	be	AUX
cblr-1795	630	32	more	more	ADV
cblr-1795	630	33	commonly	commonly	ADV
cblr-1795	630	34	used	use	VERB
cblr-1795	630	35	for	for	ADP
cblr-1795	630	36	pris	pris	PROPN
cblr-1795	630	37	in	in	ADP
cblr-1795	630	38	recent	recent	ADJ
cblr-1795	630	39	years	year	NOUN
cblr-1795	630	40	.	.	PUNCT
cblr-1795	631	1	low	low	ADJ
cblr-1795	631	2	-	-	PUNCT
cblr-1795	631	3	profit	profit	NOUN
cblr-1795	631	4	llcs	llcs	NOUN
cblr-1795	631	5	,	,	PUNCT
cblr-1795	631	6	also	also	ADV
cblr-1795	631	7	known	know	VERB
cblr-1795	631	8	as	as	ADP
cblr-1795	631	9	l3cs	l3cs	NUM
cblr-1795	631	10	,	,	PUNCT
cblr-1795	631	11	have	have	AUX
cblr-1795	631	12	received	receive	VERB
cblr-1795	631	13	significant	significant	ADJ
cblr-1795	631	14	recent	recent	ADJ
cblr-1795	631	15	attention	attention	NOUN
cblr-1795	631	16	but	but	CCONJ
cblr-1795	631	17	are	be	AUX
cblr-1795	631	18	merely	merely	ADV
cblr-1795	631	19	a	a	DET
cblr-1795	631	20	subset	subset	NOUN
cblr-1795	631	21	of	of	ADP
cblr-1795	631	22	regular	regular	ADJ
cblr-1795	631	23	llcs	llcs	NOUN
cblr-1795	631	24	.	.	PUNCT
cblr-1795	632	1	the	the	DET
cblr-1795	632	2	various	various	ADJ
cblr-1795	632	3	state	state	NOUN
cblr-1795	632	4	statutes	statute	NOUN
cblr-1795	632	5	authorizing	authorize	VERB
cblr-1795	632	6	l3cs	l3cs	PUNCT
cblr-1795	632	7	all	all	PRON
cblr-1795	632	8	require	require	VERB
cblr-1795	632	9	the	the	DET
cblr-1795	632	10	organization	organization	NOUN
cblr-1795	632	11	's	's	PART
cblr-1795	632	12	organizational	organizational	ADJ
cblr-1795	632	13	documents	document	NOUN
cblr-1795	632	14	to	to	PART
cblr-1795	632	15	include	include	VERB
cblr-1795	632	16	suitable	suitable	ADJ
cblr-1795	632	17	"	"	PUNCT
cblr-1795	632	18	charitable	charitable	ADJ
cblr-1795	632	19	purposes	purpose	NOUN
cblr-1795	632	20	"	"	PUNCT
cblr-1795	632	21	language	language	NOUN
cblr-1795	632	22	.	.	PUNCT
cblr-1795	633	1	exemptorganization	exemptorganization	NOUN
cblr-1795	633	2	tax	tax	NOUN
cblr-1795	633	3	practitioners	practitioner	NOUN
cblr-1795	633	4	typically	typically	ADV
cblr-1795	633	5	also	also	ADV
cblr-1795	633	6	include	include	VERB
cblr-1795	633	7	these	these	DET
cblr-1795	633	8	provisions	provision	NOUN
cblr-1795	633	9	in	in	ADP
cblr-1795	633	10	loan	loan	NOUN
cblr-1795	633	11	or	or	CCONJ
cblr-1795	633	12	investment	investment	NOUN
cblr-1795	633	13	documents	document	NOUN
cblr-1795	633	14	for	for	ADP
cblr-1795	633	15	a	a	DET
cblr-1795	633	16	regular	regular	ADJ
cblr-1795	633	17	llc	llc	NOUN
cblr-1795	633	18	(	(	PUNCT
cblr-1795	633	19	even	even	ADV
cblr-1795	633	20	without	without	ADP
cblr-1795	633	21	any	any	DET
cblr-1795	633	22	statutory	statutory	ADJ
cblr-1795	633	23	mandate	mandate	NOUN
cblr-1795	633	24	)	)	PUNCT
cblr-1795	633	25	.	.	PUNCT
cblr-1795	634	1	we	we	PRON
cblr-1795	634	2	believe	believe	VERB
cblr-1795	634	3	that	that	SCONJ
cblr-1795	634	4	,	,	PUNCT
cblr-1795	634	5	if	if	SCONJ
cblr-1795	634	6	a	a	DET
cblr-1795	634	7	particular	particular	ADJ
cblr-1795	634	8	loan	loan	NOUN
cblr-1795	634	9	to	to	ADP
cblr-1795	634	10	,	,	PUNCT
cblr-1795	634	11	or	or	CCONJ
cblr-1795	634	12	investment	investment	NOUN
cblr-1795	634	13	in	in	ADP
cblr-1795	634	14	,	,	PUNCT
cblr-1795	634	15	an	an	DET
cblr-1795	634	16	ordinary	ordinary	ADJ
cblr-1795	634	17	llc	llc	NOUN
cblr-1795	634	18	would	would	AUX
cblr-1795	634	19	qualify	qualify	VERB
cblr-1795	634	20	as	as	ADP
cblr-1795	634	21	a	a	DET
cblr-1795	634	22	pri	pri	NOUN
cblr-1795	634	23	,	,	PUNCT
cblr-1795	634	24	then	then	ADV
cblr-1795	634	25	,	,	PUNCT
cblr-1795	634	26	a	a	DET
cblr-1795	634	27	fortiori	fortiori	X
cblr-1795	634	28	,	,	PUNCT
cblr-1795	634	29	a	a	DET
cblr-1795	634	30	loan	loan	NOUN
cblr-1795	634	31	to	to	ADP
cblr-1795	634	32	,	,	PUNCT
cblr-1795	634	33	or	or	CCONJ
cblr-1795	634	34	investment	investment	NOUN
cblr-1795	634	35	in	in	ADP
cblr-1795	634	36	,	,	PUNCT
cblr-1795	634	37	an	an	DET
cblr-1795	634	38	l3c	l3c	NOUN
cblr-1795	634	39	should	should	AUX
cblr-1795	634	40	also	also	ADV
cblr-1795	634	41	so	so	ADV
cblr-1795	634	42	qualify	qualify	VERB
cblr-1795	634	43	.	.	PUNCT
cblr-1795	635	1	we	we	PRON
cblr-1795	635	2	also	also	ADV
cblr-1795	635	3	believe	believe	VERB
cblr-1795	635	4	that	that	SCONJ
cblr-1795	635	5	llcs	llcs	NOUN
cblr-1795	635	6	do	do	AUX
cblr-1795	635	7	not	not	PART
cblr-1795	635	8	warrant	warrant	VERB
cblr-1795	635	9	specific	specific	ADJ
cblr-1795	635	10	guidance.157	guidance.157	PROPN
cblr-1795	635	11	b.	b.	PROPN
cblr-1795	635	12	expenditure	expenditure	NOUN
cblr-1795	635	13	responsibility	responsibility	NOUN
cblr-1795	635	14	obligations	obligation	NOUN
cblr-1795	635	15	impose	impose	VERB
cblr-1795	635	16	upon	upon	SCONJ
cblr-1795	635	17	foundations	foundation	NOUN
cblr-1795	635	18	significant	significant	ADJ
cblr-1795	635	19	oversight	oversight	NOUN
cblr-1795	635	20	duties	duty	NOUN
cblr-1795	635	21	additionally	additionally	ADV
cblr-1795	635	22	,	,	PUNCT
cblr-1795	635	23	to	to	PART
cblr-1795	635	24	have	have	VERB
cblr-1795	635	25	the	the	DET
cblr-1795	635	26	pri	pri	NOUN
cblr-1795	635	27	"	"	PUNCT
cblr-1795	635	28	count	count	NOUN
cblr-1795	635	29	"	"	PUNCT
cblr-1795	635	30	for	for	ADP
cblr-1795	635	31	purposes	purpose	NOUN
cblr-1795	635	32	of	of	ADP
cblr-1795	635	33	qualifying	qualifying	NOUN
cblr-1795	635	34	distributions	distribution	NOUN
cblr-1795	635	35	,	,	PUNCT
cblr-1795	635	36	private	private	ADJ
cblr-1795	635	37	foundations	foundation	NOUN
cblr-1795	635	38	must	must	AUX
cblr-1795	635	39	exercise	exercise	VERB
cblr-1795	635	40	"	"	PUNCT
cblr-1795	635	41	expenditure	expenditure	NOUN
cblr-1795	635	42	responsibility	responsibility	NOUN
cblr-1795	635	43	.	.	PUNCT
cblr-1795	635	44	"	"	PUNCT
cblr-1795	636	1	although	although	SCONJ
cblr-1795	636	2	the	the	DET
cblr-1795	636	3	treasury	treasury	PROPN
cblr-1795	636	4	regulations	regulation	NOUN
cblr-1795	636	5	state	state	VERB
cblr-1795	636	6	that	that	SCONJ
cblr-1795	636	7	foundations	foundation	NOUN
cblr-1795	636	8	are	be	AUX
cblr-1795	636	9	"	"	PUNCT
cblr-1795	636	10	not	not	PART
cblr-1795	636	11	[	[	X
cblr-1795	636	12	the	the	X
cblr-1795	636	13	]	]	X
cblr-1795	636	14	insurer[s	insurer[s	NOUN
cblr-1795	636	15	]	]	X
cblr-1795	636	16	of	of	ADP
cblr-1795	636	17	the	the	DET
cblr-1795	636	18	activity	activity	NOUN
cblr-1795	636	19	of	of	ADP
cblr-1795	636	20	the	the	DET
cblr-1795	636	21	organization[s	organization[	NOUN
cblr-1795	636	22	]	]	PUNCT
cblr-1795	636	23	"	"	PUNCT
cblr-1795	636	24	in	in	ADP
cblr-1795	636	25	which	which	PRON
cblr-1795	636	26	they	they	PRON
cblr-1795	636	27	make	make	VERB
cblr-1795	636	28	pris	pri	NOUN
cblr-1795	636	29	,	,	PUNCT
cblr-1795	636	30	158	158	NUM
cblr-1795	636	31	there	there	PRON
cblr-1795	636	32	are	be	VERB
cblr-1795	636	33	several	several	ADJ
cblr-1795	636	34	continuing	continue	VERB
cblr-1795	636	35	duties	duty	NOUN
cblr-1795	636	36	required	require	VERB
cblr-1795	636	37	of	of	ADP
cblr-1795	636	38	foundations	foundation	NOUN
cblr-1795	636	39	in	in	ADP
cblr-1795	636	40	order	order	NOUN
cblr-1795	636	41	to	to	PART
cblr-1795	636	42	meet	meet	VERB
cblr-1795	636	43	expenditure	expenditure	NOUN
cblr-1795	636	44	responsibility	responsibility	NOUN
cblr-1795	636	45	obligations	obligation	NOUN
cblr-1795	636	46	.	.	PUNCT
cblr-1795	637	1	first	first	ADV
cblr-1795	637	2	,	,	PUNCT
cblr-1795	637	3	as	as	SCONJ
cblr-1795	637	4	outlined	outline	VERB
cblr-1795	637	5	above	above	ADV
cblr-1795	637	6	,	,	PUNCT
cblr-1795	637	7	there	there	PRON
cblr-1795	637	8	must	must	AUX
cblr-1795	637	9	be	be	AUX
cblr-1795	637	10	a	a	DET
cblr-1795	637	11	preinvestment	preinvestment	ADJ
cblr-1795	637	12	inquiry	inquiry	NOUN
cblr-1795	637	13	into	into	ADP
cblr-1795	637	14	the	the	DET
cblr-1795	637	15	organization	organization	NOUN
cblr-1795	637	16	receiving	receive	VERB
cblr-1795	637	17	the	the	DET
cblr-1795	637	18	pri	pri	NOUN
cblr-1795	637	19	concerning	concern	VERB
cblr-1795	637	20	the	the	DET
cblr-1795	637	21	"	"	PUNCT
cblr-1795	637	22	identity	identity	NOUN
cblr-1795	637	23	,	,	PUNCT
cblr-1795	637	24	prior	prior	ADJ
cblr-1795	637	25	history	history	NOUN
cblr-1795	637	26	and	and	CCONJ
cblr-1795	637	27	experience	experience	NOUN
cblr-1795	637	28	(	(	PUNCT
cblr-1795	637	29	if	if	SCONJ
cblr-1795	637	30	any	any	PRON
cblr-1795	637	31	)	)	PUNCT
cblr-1795	637	32	of	of	ADP
cblr-1795	637	33	the	the	DET
cblr-1795	637	34	grantee	grantee	PROPN
cblr-1795	637	35	organization	organization	NOUN
cblr-1795	637	36	and	and	CCONJ
cblr-1795	637	37	its	its	PRON
cblr-1795	637	38	managers	manager	NOUN
cblr-1795	637	39	,	,	PUNCT
cblr-1795	637	40	"	"	PUNCT
cblr-1795	637	41	in	in	ADP
cblr-1795	637	42	addition	addition	NOUN
cblr-1795	637	43	to	to	ADP
cblr-1795	637	44	any	any	DET
cblr-1795	637	45	"	"	PUNCT
cblr-1795	637	46	information	information	NOUN
cblr-1795	637	47	which	which	PRON
cblr-1795	637	48	is	be	AUX
cblr-1795	637	49	readily	readily	ADV
cblr-1795	637	50	available	available	ADJ
cblr-1795	637	51	concerning	concern	VERB
cblr-1795	637	52	the	the	DET
cblr-1795	637	53	management	management	NOUN
cblr-1795	637	54	,	,	PUNCT
cblr-1795	637	55	activities	activity	NOUN
cblr-1795	637	56	,	,	PUNCT
cblr-1795	637	57	and	and	CCONJ
cblr-1795	637	58	practices	practice	NOUN
cblr-1795	637	59	of	of	ADP
cblr-1795	637	60	the	the	DET
cblr-1795	637	61	grantee	grantee	PROPN
cblr-1795	637	62	organization	organization	NOUN
cblr-1795	637	63	.	.	PUNCT
cblr-1795	638	1	"159	"159	PROPN
cblr-1795	638	2	the	the	DET
cblr-1795	638	3	inquiry	inquiry	NOUN
cblr-1795	638	4	should	should	AUX
cblr-1795	638	5	be	be	AUX
cblr-1795	638	6	comprehensive	comprehensive	ADJ
cblr-1795	638	7	enough	enough	ADV
cblr-1795	638	8	to	to	PART
cblr-1795	638	9	"	"	PUNCT
cblr-1795	638	10	give	give	VERB
cblr-1795	638	11	a	a	DET
cblr-1795	638	12	reasonable	reasonable	ADJ
cblr-1795	638	13	man	man	NOUN
cblr-1795	638	14	assurance	assurance	NOUN
cblr-1795	638	15	that	that	PRON
cblr-1795	638	16	the	the	DET
cblr-1795	638	17	[	[	X
cblr-1795	638	18	organization	organization	NOUN
cblr-1795	638	19	]	]	PUNCT
cblr-1795	638	20	will	will	AUX
cblr-1795	638	21	use	use	VERB
cblr-1795	638	22	the	the	DET
cblr-1795	638	23	[	[	X
cblr-1795	638	24	pri	pri	X
cblr-1795	638	25	]	]	X
cblr-1795	638	26	for	for	ADP
cblr-1795	638	27	the	the	DET
cblr-1795	638	28	proper	proper	ADJ
cblr-1795	638	29	purposes	purpose	NOUN
cblr-1795	638	30	.	.	PUNCT
cblr-1795	639	1	"16o	"16o	NOUN
cblr-1795	639	2	if	if	SCONJ
cblr-1795	639	3	the	the	DET
cblr-1795	639	4	pre	pre	ADJ
cblr-1795	639	5	-	-	ADJ
cblr-1795	639	6	investment	investment	ADJ
cblr-1795	639	7	inquiry	inquiry	NOUN
cblr-1795	639	8	is	be	AUX
cblr-1795	639	9	adequate	adequate	ADJ
cblr-1795	639	10	,	,	PUNCT
cblr-1795	639	11	the	the	DET
cblr-1795	639	12	foundation	foundation	NOUN
cblr-1795	639	13	157	157	NUM
cblr-1795	639	14	letter	letter	NOUN
cblr-1795	639	15	from	from	ADP
cblr-1795	639	16	stuart	stuart	PROPN
cblr-1795	639	17	m.	m.	PROPN
cblr-1795	639	18	lewis	lewis	PROPN
cblr-1795	639	19	,	,	PUNCT
cblr-1795	639	20	supra	supra	PROPN
cblr-1795	639	21	note	note	PROPN
cblr-1795	639	22	156	156	NUM
cblr-1795	639	23	,	,	PUNCT
cblr-1795	639	24	at	at	ADP
cblr-1795	639	25	7	7	NUM
cblr-1795	639	26	.	.	NOUN
cblr-1795	639	27	158	158	NUM
cblr-1795	639	28	treas	trea	NOUN
cblr-1795	639	29	.	.	PUNCT
cblr-1795	640	1	reg	reg	PROPN
cblr-1795	640	2	.	.	PUNCT
cblr-1795	641	1	§	§	PROPN
cblr-1795	641	2	53.4945	53.4945	NUM
cblr-1795	641	3	-	-	SYM
cblr-1795	641	4	5(b)(1	5(b)(1	NUM
cblr-1795	641	5	)	)	PUNCT
cblr-1795	641	6	(	(	PUNCT
cblr-1795	641	7	2012	2012	NUM
cblr-1795	641	8	)	)	PUNCT
cblr-1795	641	9	.	.	PUNCT
cblr-1795	642	1	159	159	NUM
cblr-1795	642	2	see	see	VERB
cblr-1795	642	3	i	i	PROPN
cblr-1795	642	4	d.	d.	PROPN
cblr-1795	642	5	§	§	PROPN
cblr-1795	642	6	53.4945	53.4945	NUM
cblr-1795	642	7	-	-	SYM
cblr-1795	642	8	5(b)(2)(i	5(b)(2)(i	NUM
cblr-1795	642	9	)	)	PUNCT
cblr-1795	642	10	.	.	PUNCT
cblr-1795	643	1	160	160	NUM
cblr-1795	644	1	i	i	PRON
cblr-1795	644	2	d.	d.	PROPN
cblr-1795	644	3	272	272	NUM
cblr-1795	644	4	col	col	PROPN
cblr-1795	644	5	umia	umia	PROPN
cblr-1795	644	6	b	b	PROPN
cblr-1795	644	7	usiness	usiness	PROPN
cblr-1795	644	8	la	la	PROPN
cblr-1795	644	9	w	w	PROPN
cblr-1795	644	10	re	re	PROPN
cblr-1795	644	11	vie	vie	PROPN
cblr-1795	644	12	w	w	PROPN
cblr-1795	645	1	[	[	X
cblr-1795	645	2	vol	vol	NOUN
cblr-1795	645	3	.	.	PUNCT
cblr-1795	645	4	2013	2013	NUM
cblr-1795	645	5	then	then	ADV
cblr-1795	645	6	imposes	impose	VERB
cblr-1795	645	7	ongoing	ongoing	ADJ
cblr-1795	645	8	requirements	requirement	NOUN
cblr-1795	645	9	on	on	ADP
cblr-1795	645	10	the	the	DET
cblr-1795	645	11	recipient	recipient	NOUN
cblr-1795	645	12	organization	organization	NOUN
cblr-1795	645	13	.	.	PUNCT
cblr-1795	646	1	the	the	DET
cblr-1795	646	2	foundation	foundation	NOUN
cblr-1795	646	3	requires	require	VERB
cblr-1795	646	4	the	the	DET
cblr-1795	646	5	submission	submission	NOUN
cblr-1795	646	6	of	of	ADP
cblr-1795	646	7	a	a	DET
cblr-1795	646	8	''	''	PUNCT
cblr-1795	646	9	written	write	VERB
cblr-1795	646	10	commitment	commitment	NOUN
cblr-1795	646	11	signed	sign	VERB
cblr-1795	646	12	by	by	ADP
cblr-1795	646	13	an	an	DET
cblr-1795	646	14	appropriate	appropriate	ADJ
cblr-1795	646	15	officer	officer	NOUN
cblr-1795	646	16	,	,	PUNCT
cblr-1795	646	17	director	director	NOUN
cblr-1795	646	18	,	,	PUNCT
cblr-1795	646	19	or	or	CCONJ
cblr-1795	646	20	trustee	trustee	NOUN
cblr-1795	646	21	"	"	PUNCT
cblr-1795	646	22	specifying	specify	VERB
cblr-1795	646	23	the	the	DET
cblr-1795	646	24	purpose	purpose	NOUN
cblr-1795	646	25	of	of	ADP
cblr-1795	646	26	the	the	DET
cblr-1795	646	27	investment	investment	NOUN
cblr-1795	646	28	.	.	PUNCT
cblr-1795	647	1	161	161	NUM
cblr-1795	647	2	additionally	additionally	ADV
cblr-1795	647	3	,	,	PUNCT
cblr-1795	647	4	the	the	DET
cblr-1795	647	5	pri	pri	NOUN
cblr-1795	647	6	recipient	recipient	NOUN
cblr-1795	647	7	must	must	AUX
cblr-1795	647	8	:	:	PUNCT
cblr-1795	647	9	(	(	PUNCT
cblr-1795	647	10	1	1	X
cblr-1795	647	11	)	)	PUNCT
cblr-1795	647	12	agree	agree	VERB
cblr-1795	647	13	to	to	PART
cblr-1795	647	14	use	use	VERB
cblr-1795	647	15	all	all	DET
cblr-1795	647	16	funds	fund	NOUN
cblr-1795	647	17	from	from	ADP
cblr-1795	647	18	the	the	DET
cblr-1795	647	19	foundation	foundation	NOUN
cblr-1795	647	20	only	only	ADV
cblr-1795	647	21	for	for	ADP
cblr-1795	647	22	the	the	DET
cblr-1795	647	23	purposes	purpose	NOUN
cblr-1795	647	24	of	of	ADP
cblr-1795	647	25	the	the	DET
cblr-1795	647	26	investment	investment	NOUN
cblr-1795	647	27	;	;	PUNCT
cblr-1795	647	28	162	162	NUM
cblr-1795	647	29	(	(	PUNCT
cblr-1795	647	30	2	2	NUM
cblr-1795	647	31	)	)	PUNCT
cblr-1795	647	32	submit	submit	VERB
cblr-1795	647	33	full	full	ADJ
cblr-1795	647	34	and	and	CCONJ
cblr-1795	647	35	complete	complete	ADJ
cblr-1795	647	36	financial	financial	ADJ
cblr-1795	647	37	reports	report	NOUN
cblr-1795	647	38	at	at	ADP
cblr-1795	647	39	least	least	ADJ
cblr-1795	647	40	once	once	ADV
cblr-1795	647	41	per	per	ADP
cblr-1795	647	42	year	year	NOUN
cblr-1795	647	43	for	for	ADP
cblr-1795	647	44	the	the	DET
cblr-1795	647	45	duration	duration	NOUN
cblr-1795	647	46	of	of	ADP
cblr-1795	647	47	the	the	DET
cblr-1795	647	48	pri;163	pri;163	NOUN
cblr-1795	647	49	(	(	PUNCT
cblr-1795	647	50	3	3	NUM
cblr-1795	647	51	)	)	PUNCT
cblr-1795	647	52	maintain	maintain	VERB
cblr-1795	647	53	books	book	NOUN
cblr-1795	647	54	and	and	CCONJ
cblr-1795	647	55	records	record	NOUN
cblr-1795	647	56	adequate	adequate	ADJ
cblr-1795	647	57	to	to	PART
cblr-1795	647	58	provide	provide	VERB
cblr-1795	647	59	information	information	NOUN
cblr-1795	647	60	ordinarily	ordinarily	ADV
cblr-1795	647	61	required	require	VERB
cblr-1795	647	62	by	by	ADP
cblr-1795	647	63	commercial	commercial	ADJ
cblr-1795	647	64	investors	investor	NOUN
cblr-1795	647	65	under	under	ADP
cblr-1795	647	66	similar	similar	ADJ
cblr-1795	647	67	circumstances	circumstance	NOUN
cblr-1795	647	68	,	,	PUNCT
cblr-1795	647	69	and	and	CCONJ
cblr-1795	647	70	allow	allow	VERB
cblr-1795	647	71	the	the	DET
cblr-1795	647	72	foundation	foundation	NOUN
cblr-1795	647	73	reasonable	reasonable	ADJ
cblr-1795	647	74	access	access	NOUN
cblr-1795	647	75	to	to	ADP
cblr-1795	647	76	those	those	DET
cblr-1795	647	77	books;16	books;16	NOUN
cblr-1795	647	78	4	4	NUM
cblr-1795	647	79	and	and	CCONJ
cblr-1795	647	80	(	(	PUNCT
cblr-1795	647	81	4	4	X
cblr-1795	647	82	)	)	PUNCT
cblr-1795	647	83	not	not	PART
cblr-1795	647	84	use	use	VERB
cblr-1795	647	85	those	those	DET
cblr-1795	647	86	funds	fund	NOUN
cblr-1795	647	87	for	for	ADP
cblr-1795	647	88	political	political	ADJ
cblr-1795	647	89	or	or	CCONJ
cblr-1795	647	90	lobbying	lobbying	NOUN
cblr-1795	647	91	purposes	purpose	NOUN
cblr-1795	647	92	.	.	PUNCT
cblr-1795	648	1	"	"	PUNCT
cblr-1795	648	2	'	'	PUNCT
cblr-1795	648	3	throughout	throughout	ADP
cblr-1795	648	4	the	the	DET
cblr-1795	648	5	duration	duration	NOUN
cblr-1795	648	6	of	of	ADP
cblr-1795	648	7	the	the	DET
cblr-1795	648	8	pri	pri	NOUN
cblr-1795	648	9	,	,	PUNCT
cblr-1795	648	10	the	the	DET
cblr-1795	648	11	foundation	foundation	NOUN
cblr-1795	648	12	must	must	AUX
cblr-1795	648	13	report	report	VERB
cblr-1795	648	14	the	the	DET
cblr-1795	648	15	pri	pri	NOUN
cblr-1795	648	16	's	's	PART
cblr-1795	648	17	status	status	NOUN
cblr-1795	648	18	to	to	ADP
cblr-1795	648	19	the	the	DET
cblr-1795	648	20	irs	irs	PROPN
cblr-1795	648	21	through	through	ADP
cblr-1795	648	22	reports,16	reports,16	PROPN
cblr-1795	648	23	6	6	NUM
cblr-1795	648	24	which	which	PRON
cblr-1795	648	25	involve	involve	VERB
cblr-1795	648	26	reviewing	review	VERB
cblr-1795	648	27	evidence	evidence	NOUN
cblr-1795	648	28	supplied	supply	VERB
cblr-1795	648	29	by	by	ADP
cblr-1795	648	30	the	the	DET
cblr-1795	648	31	recipient	recipient	NOUN
cblr-1795	648	32	organization.16	organization.16	PROPN
cblr-1795	648	33	7	7	NUM
cblr-1795	648	34	these	these	DET
cblr-1795	648	35	general	general	ADJ
cblr-1795	648	36	obligations	obligation	NOUN
cblr-1795	648	37	make	make	VERB
cblr-1795	648	38	it	it	PRON
cblr-1795	648	39	unlikely	unlikely	ADJ
cblr-1795	648	40	that	that	SCONJ
cblr-1795	648	41	a	a	DET
cblr-1795	648	42	foundation	foundation	NOUN
cblr-1795	648	43	manager	manager	NOUN
cblr-1795	648	44	will	will	AUX
cblr-1795	648	45	reduce	reduce	VERB
cblr-1795	648	46	the	the	DET
cblr-1795	648	47	level	level	NOUN
cblr-1795	648	48	of	of	ADP
cblr-1795	648	49	due	due	ADJ
cblr-1795	648	50	diligence	diligence	NOUN
cblr-1795	648	51	necessary	necessary	ADJ
cblr-1795	648	52	for	for	ADP
cblr-1795	648	53	making	make	VERB
cblr-1795	648	54	a	a	DET
cblr-1795	648	55	pri	pri	NOUN
cblr-1795	648	56	,	,	PUNCT
cblr-1795	648	57	even	even	ADV
cblr-1795	648	58	when	when	SCONJ
cblr-1795	648	59	investing	invest	VERB
cblr-1795	648	60	in	in	ADP
cblr-1795	648	61	a	a	DET
cblr-1795	648	62	l3c	l3c	NOUN
cblr-1795	648	63	.	.	PUNCT
cblr-1795	649	1	private	private	ADJ
cblr-1795	649	2	letter	letter	NOUN
cblr-1795	649	3	rulings	ruling	NOUN
cblr-1795	649	4	regarding	regard	VERB
cblr-1795	649	5	investments	investment	NOUN
cblr-1795	649	6	in	in	ADP
cblr-1795	649	7	organizations	organization	NOUN
cblr-1795	649	8	with	with	ADP
cblr-1795	649	9	both	both	CCONJ
cblr-1795	649	10	profit	profit	NOUN
cblr-1795	649	11	and	and	CCONJ
cblr-1795	649	12	social	social	ADJ
cblr-1795	649	13	motives	motive	NOUN
cblr-1795	649	14	are	be	AUX
cblr-1795	649	15	instructive	instructive	ADJ
cblr-1795	649	16	in	in	ADP
cblr-1795	649	17	showing	show	VERB
cblr-1795	649	18	the	the	DET
cblr-1795	649	19	extent	extent	NOUN
cblr-1795	649	20	of	of	ADP
cblr-1795	649	21	the	the	DET
cblr-1795	649	22	duty	duty	NOUN
cblr-1795	649	23	imposed	impose	VERB
cblr-1795	649	24	upon	upon	SCONJ
cblr-1795	649	25	foundations	foundation	NOUN
cblr-1795	649	26	making	make	VERB
cblr-1795	649	27	pris	pris	NOUN
cblr-1795	649	28	.	.	PUNCT
cblr-1795	650	1	in	in	ADP
cblr-1795	650	2	one	one	NUM
cblr-1795	650	3	case	case	NOUN
cblr-1795	650	4	,	,	PUNCT
cblr-1795	650	5	a	a	DET
cblr-1795	650	6	foundation	foundation	NOUN
cblr-1795	650	7	invested	invest	VERB
cblr-1795	650	8	in	in	ADP
cblr-1795	650	9	an	an	DET
cblr-1795	650	10	angel	angel	NOUN
cblr-1795	650	11	investment	investment	NOUN
cblr-1795	650	12	fund	fund	NOUN
cblr-1795	650	13	,	,	PUNCT
cblr-1795	650	14	organized	organize	VERB
cblr-1795	650	15	as	as	ADP
cblr-1795	650	16	an	an	DET
cblr-1795	650	17	llc	llc	NOUN
cblr-1795	650	18	,	,	PUNCT
cblr-1795	650	19	dedicated	dedicate	VERB
cblr-1795	650	20	to	to	ADP
cblr-1795	650	21	investing	invest	VERB
cblr-1795	650	22	in	in	ADP
cblr-1795	650	23	businesses	business	NOUN
cblr-1795	650	24	in	in	ADP
cblr-1795	650	25	low	low	ADJ
cblr-1795	650	26	-	-	PUNCT
cblr-1795	650	27	income	income	NOUN
cblr-1795	650	28	communities	community	NOUN
cblr-1795	650	29	.	.	PUNCT
cblr-1795	651	1	1	1	NUM
cblr-1795	651	2	8	8	NUM
cblr-1795	651	3	the	the	DET
cblr-1795	651	4	foundation	foundation	NOUN
cblr-1795	651	5	funding	funding	NOUN
cblr-1795	651	6	would	would	AUX
cblr-1795	651	7	provide	provide	VERB
cblr-1795	651	8	the	the	DET
cblr-1795	651	9	financial	financial	ADJ
cblr-1795	651	10	subsidy	subsidy	NOUN
cblr-1795	651	11	(	(	PUNCT
cblr-1795	651	12	in	in	ADP
cblr-1795	651	13	the	the	DET
cblr-1795	651	14	form	form	NOUN
cblr-1795	651	15	of	of	ADP
cblr-1795	651	16	taking	take	VERB
cblr-1795	651	17	on	on	ADP
cblr-1795	651	18	below	below	ADP
cblr-1795	651	19	-	-	PUNCT
cblr-1795	651	20	market	market	NOUN
cblr-1795	651	21	returns	return	NOUN
cblr-1795	651	22	)	)	PUNCT
cblr-1795	651	23	to	to	PART
cblr-1795	651	24	encourage	encourage	VERB
cblr-1795	651	25	professional	professional	ADJ
cblr-1795	651	26	athletes	athlete	NOUN
cblr-1795	651	27	to	to	PART
cblr-1795	651	28	invest	invest	VERB
cblr-1795	651	29	and	and	CCONJ
cblr-1795	651	30	receive	receive	VERB
cblr-1795	651	31	market	market	NOUN
cblr-1795	651	32	returns	return	NOUN
cblr-1795	651	33	.	.	PUNCT
cblr-1795	652	1	'6	'6	VERB
cblr-1795	652	2	9	9	NUM
cblr-1795	652	3	this	this	DET
cblr-1795	652	4	capital	capital	NOUN
cblr-1795	652	5	structure	structure	NOUN
cblr-1795	652	6	is	be	AUX
cblr-1795	652	7	similar	similar	ADJ
cblr-1795	652	8	to	to	ADP
cblr-1795	652	9	the	the	DET
cblr-1795	652	10	tiered	tiere	VERB
cblr-1795	652	11	investment	investment	NOUN
cblr-1795	652	12	161	161	NUM
cblr-1795	652	13	treas	trea	NOUN
cblr-1795	652	14	.	.	PUNCT
cblr-1795	653	1	reg	reg	PROPN
cblr-1795	653	2	.	.	PUNCT
cblr-1795	654	1	§	§	PROPN
cblr-1795	654	2	53.4945	53.4945	NUM
cblr-1795	654	3	-	-	SYM
cblr-1795	654	4	5(b)(3	5(b)(3	NUM
cblr-1795	654	5	)	)	PUNCT
cblr-1795	654	6	(	(	PUNCT
cblr-1795	654	7	2012	2012	NUM
cblr-1795	654	8	)	)	PUNCT
cblr-1795	654	9	162	162	NUM
cblr-1795	654	10	see	see	VERB
cblr-1795	654	11	i	i	PRON
cblr-1795	654	12	d.	d.	PROPN
cblr-1795	654	13	§	§	PROPN
cblr-1795	654	14	53.4945	53.4945	NUM
cblr-1795	654	15	-	-	SYM
cblr-1795	654	16	5(b)(4)(i	5(b)(4)(i	NUM
cblr-1795	654	17	)	)	PUNCT
cblr-1795	654	18	.	.	PUNCT
cblr-1795	655	1	163	163	NUM
cblr-1795	655	2	see	see	VERB
cblr-1795	655	3	i	i	PROPN
cblr-1795	655	4	d.	d.	PROPN
cblr-1795	655	5	§	§	PROPN
cblr-1795	655	6	53.4945	53.4945	NUM
cblr-1795	655	7	-	-	SYM
cblr-1795	655	8	5(b)(4)(ii	5(b)(4)(ii	NUM
cblr-1795	655	9	)	)	PUNCT
cblr-1795	655	10	.	.	PUNCT
cblr-1795	656	1	164	164	NUM
cblr-1795	656	2	see	see	VERB
cblr-1795	656	3	i	i	PROPN
cblr-1795	656	4	d.	d.	PROPN
cblr-1795	656	5	§	§	PROPN
cblr-1795	656	6	53.4945	53.4945	NUM
cblr-1795	656	7	-	-	SYM
cblr-1795	656	8	5(b)(4)(iii	5(b)(4)(iii	NUM
cblr-1795	656	9	)	)	PUNCT
cblr-1795	656	10	.	.	PUNCT
cblr-1795	657	1	165	165	NUM
cblr-1795	657	2	see	see	VERB
cblr-1795	657	3	i	i	PROPN
cblr-1795	657	4	d.	d.	PROPN
cblr-1795	657	5	§	§	PROPN
cblr-1795	657	6	53.4945	53.4945	NUM
cblr-1795	657	7	-	-	SYM
cblr-1795	657	8	5(b)(4)(iv	5(b)(4)(iv	NUM
cblr-1795	657	9	)	)	PUNCT
cblr-1795	657	10	.	.	PUNCT
cblr-1795	658	1	166	166	NUM
cblr-1795	658	2	see	see	VERB
cblr-1795	658	3	i	i	PROPN
cblr-1795	658	4	d.	d.	PROPN
cblr-1795	658	5	§	§	PROPN
cblr-1795	658	6	53.4945	53.4945	NUM
cblr-1795	658	7	-	-	SYM
cblr-1795	658	8	5(d)(1	5(d)(1	NUM
cblr-1795	658	9	)	)	PUNCT
cblr-1795	658	10	.	.	PUNCT
cblr-1795	659	1	167	167	NUM
cblr-1795	659	2	treas	trea	NOUN
cblr-1795	659	3	.	.	PUNCT
cblr-1795	660	1	reg	reg	PROPN
cblr-1795	660	2	.	.	PUNCT
cblr-1795	661	1	§	§	PROPN
cblr-1795	661	2	53.4945	53.4945	NUM
cblr-1795	661	3	-	-	SYM
cblr-1795	661	4	5(c)(4	5(c)(4	NUM
cblr-1795	661	5	)	)	PUNCT
cblr-1795	661	6	(	(	PUNCT
cblr-1795	661	7	2012	2012	NUM
cblr-1795	661	8	)	)	PUNCT
cblr-1795	661	9	.	.	PUNCT
cblr-1795	662	1	168	168	NUM
cblr-1795	662	2	i.r.s	i.r.	NOUN
cblr-1795	662	3	.	.	PUNCT
cblr-1795	663	1	priv	priv	PROPN
cblr-1795	663	2	.	.	PUNCT
cblr-1795	664	1	ltr	ltr	PROPN
cblr-1795	664	2	.	.	PUNCT
cblr-1795	664	3	rul	rul	PROPN
cblr-1795	664	4	.	.	PUNCT
cblr-1795	665	1	2006	2006	NUM
cblr-1795	665	2	-	-	SYM
cblr-1795	665	3	10	10	NUM
cblr-1795	665	4	-	-	SYM
cblr-1795	665	5	020	020	NUM
cblr-1795	665	6	(	(	PUNCT
cblr-1795	665	7	mar	mar	PROPN
cblr-1795	665	8	.	.	PROPN
cblr-1795	665	9	10	10	NUM
cblr-1795	665	10	,	,	PUNCT
cblr-1795	665	11	2006	2006	NUM
cblr-1795	665	12	)	)	PUNCT
cblr-1795	665	13	.	.	PUNCT
cblr-1795	666	1	169	169	NUM
cblr-1795	667	1	i	i	PRON
cblr-1795	667	2	d.	d.	NOUN
cblr-1795	667	3	l3cs	l3cs	PUNCT
cblr-1795	667	4	and	and	CCONJ
cblr-1795	667	5	program	program	NOUN
cblr-1795	667	6	-	-	PUNCT
cblr-1795	667	7	related	relate	VERB
cblr-1795	667	8	investment	investment	NOUN
cblr-1795	667	9	273no	273no	NOUN
cblr-1795	667	10	.	.	PUNCT
cblr-1795	668	1	1:242	1:242	NUM
cblr-1795	668	2	]	]	X
cblr-1795	668	3	strategy	strategy	NOUN
cblr-1795	668	4	envisaged	envisage	VERB
cblr-1795	668	5	by	by	ADP
cblr-1795	668	6	l3c	l3c	PROPN
cblr-1795	668	7	advocates.170	advocates.170	ADP
cblr-1795	668	8	to	to	PART
cblr-1795	668	9	satisfy	satisfy	VERB
cblr-1795	668	10	its	its	PRON
cblr-1795	668	11	expenditure	expenditure	NOUN
cblr-1795	668	12	responsibility	responsibility	NOUN
cblr-1795	668	13	obligations	obligation	NOUN
cblr-1795	668	14	,	,	PUNCT
cblr-1795	668	15	the	the	DET
cblr-1795	668	16	foundation	foundation	NOUN
cblr-1795	668	17	undertook	undertake	VERB
cblr-1795	668	18	to	to	PART
cblr-1795	668	19	make	make	VERB
cblr-1795	668	20	a	a	DET
cblr-1795	668	21	significant	significant	ADJ
cblr-1795	668	22	pre	pre	ADJ
cblr-1795	668	23	-	-	ADJ
cblr-1795	668	24	investment	investment	ADJ
cblr-1795	668	25	inquiry	inquiry	NOUN
cblr-1795	668	26	into	into	ADP
cblr-1795	668	27	the	the	DET
cblr-1795	668	28	investment	investment	NOUN
cblr-1795	668	29	fund	fund	NOUN
cblr-1795	668	30	.	.	PUNCT
cblr-1795	669	1	"	"	PUNCT
cblr-1795	669	2	'	'	PUNCT
cblr-1795	669	3	in	in	ADP
cblr-1795	669	4	addition	addition	NOUN
cblr-1795	669	5	,	,	PUNCT
cblr-1795	669	6	the	the	DET
cblr-1795	669	7	foundation	foundation	NOUN
cblr-1795	669	8	created	create	VERB
cblr-1795	669	9	a	a	DET
cblr-1795	669	10	thorough	thorough	ADJ
cblr-1795	669	11	oversight	oversight	NOUN
cblr-1795	669	12	system	system	NOUN
cblr-1795	669	13	to	to	PART
cblr-1795	669	14	ensure	ensure	VERB
cblr-1795	669	15	the	the	DET
cblr-1795	669	16	pri	pri	NOUN
cblr-1795	669	17	was	be	AUX
cblr-1795	669	18	used	use	VERB
cblr-1795	669	19	for	for	ADP
cblr-1795	669	20	its	its	PRON
cblr-1795	669	21	intended	intend	VERB
cblr-1795	669	22	purposes	purpose	NOUN
cblr-1795	669	23	.	.	PUNCT
cblr-1795	670	1	172	172	NUM
cblr-1795	670	2	the	the	DET
cblr-1795	670	3	foundation	foundation	NOUN
cblr-1795	670	4	had	have	VERB
cblr-1795	670	5	final	final	ADJ
cblr-1795	670	6	say	say	NOUN
cblr-1795	670	7	on	on	ADP
cblr-1795	670	8	any	any	DET
cblr-1795	670	9	use	use	NOUN
cblr-1795	670	10	of	of	ADP
cblr-1795	670	11	investment	investment	NOUN
cblr-1795	670	12	funds	fund	NOUN
cblr-1795	670	13	that	that	PRON
cblr-1795	670	14	would	would	AUX
cblr-1795	670	15	threaten	threaten	VERB
cblr-1795	670	16	the	the	DET
cblr-1795	670	17	exempt	exempt	ADJ
cblr-1795	670	18	status	status	NOUN
cblr-1795	670	19	of	of	ADP
cblr-1795	670	20	the	the	DET
cblr-1795	670	21	foundation.17	foundation.17	PROPN
cblr-1795	670	22	3	3	NUM
cblr-1795	670	23	the	the	DET
cblr-1795	670	24	foundation	foundation	NOUN
cblr-1795	670	25	also	also	ADV
cblr-1795	670	26	had	have	VERB
cblr-1795	670	27	the	the	DET
cblr-1795	670	28	right	right	NOUN
cblr-1795	670	29	to	to	PART
cblr-1795	670	30	require	require	VERB
cblr-1795	670	31	liquidation	liquidation	NOUN
cblr-1795	670	32	of	of	ADP
cblr-1795	670	33	certain	certain	ADJ
cblr-1795	670	34	investments	investment	NOUN
cblr-1795	670	35	by	by	ADP
cblr-1795	670	36	the	the	DET
cblr-1795	670	37	fund	fund	NOUN
cblr-1795	670	38	,	,	PUNCT
cblr-1795	670	39	and	and	CCONJ
cblr-1795	670	40	to	to	PART
cblr-1795	670	41	withdraw	withdraw	VERB
cblr-1795	670	42	from	from	ADP
cblr-1795	670	43	the	the	DET
cblr-1795	670	44	fund	fund	NOUN
cblr-1795	670	45	under	under	ADP
cblr-1795	670	46	certain	certain	ADJ
cblr-1795	670	47	circumstances	circumstance	NOUN
cblr-1795	670	48	-	-	PUNCT
cblr-1795	670	49	for	for	ADP
cblr-1795	670	50	example	example	NOUN
cblr-1795	670	51	,	,	PUNCT
cblr-1795	670	52	when	when	SCONJ
cblr-1795	670	53	the	the	DET
cblr-1795	670	54	business	business	NOUN
cblr-1795	670	55	reached	reach	VERB
cblr-1795	670	56	some	some	DET
cblr-1795	670	57	level	level	NOUN
cblr-1795	670	58	of	of	ADP
cblr-1795	670	59	success	success	NOUN
cblr-1795	670	60	such	such	ADJ
cblr-1795	670	61	that	that	SCONJ
cblr-1795	670	62	it	it	PRON
cblr-1795	670	63	no	no	ADV
cblr-1795	670	64	longer	long	ADV
cblr-1795	670	65	required	require	VERB
cblr-1795	670	66	the	the	DET
cblr-1795	670	67	pri	pri	NOUN
cblr-1795	670	68	.	.	PUNCT
cblr-1795	670	69	"	"	PUNCT
cblr-1795	671	1	moreover	moreover	ADV
cblr-1795	671	2	,	,	PUNCT
cblr-1795	671	3	the	the	DET
cblr-1795	671	4	angel	angel	NOUN
cblr-1795	671	5	investment	investment	NOUN
cblr-1795	671	6	fund	fund	NOUN
cblr-1795	671	7	was	be	AUX
cblr-1795	671	8	required	require	VERB
cblr-1795	671	9	to	to	PART
cblr-1795	671	10	provide	provide	VERB
cblr-1795	671	11	written	write	VERB
cblr-1795	671	12	reports	report	NOUN
cblr-1795	671	13	to	to	ADP
cblr-1795	671	14	the	the	DET
cblr-1795	671	15	foundation	foundation	NOUN
cblr-1795	671	16	before	before	ADV
cblr-1795	671	17	and	and	CCONJ
cblr-1795	671	18	after	after	ADP
cblr-1795	671	19	any	any	DET
cblr-1795	671	20	investment	investment	NOUN
cblr-1795	671	21	,	,	PUNCT
cblr-1795	671	22	in	in	ADP
cblr-1795	671	23	addition	addition	NOUN
cblr-1795	671	24	to	to	ADP
cblr-1795	671	25	periodic	periodic	ADJ
cblr-1795	671	26	progress	progress	NOUN
cblr-1795	671	27	reports	report	NOUN
cblr-1795	671	28	.	.	PUNCT
cblr-1795	672	1	lastly	lastly	ADV
cblr-1795	672	2	,	,	PUNCT
cblr-1795	672	3	the	the	DET
cblr-1795	672	4	fund	fund	NOUN
cblr-1795	672	5	needed	need	VERB
cblr-1795	672	6	the	the	DET
cblr-1795	672	7	foundation	foundation	NOUN
cblr-1795	672	8	's	's	PART
cblr-1795	672	9	approval	approval	NOUN
cblr-1795	672	10	to	to	PART
cblr-1795	672	11	make	make	VERB
cblr-1795	672	12	any	any	DET
cblr-1795	672	13	fundamental	fundamental	ADJ
cblr-1795	672	14	changes	change	NOUN
cblr-1795	672	15	to	to	ADP
cblr-1795	672	16	its	its	PRON
cblr-1795	672	17	operation	operation	NOUN
cblr-1795	672	18	and	and	CCONJ
cblr-1795	672	19	structure	structure	NOUN
cblr-1795	672	20	.	.	PUNCT
cblr-1795	673	1	1	1	NUM
cblr-1795	673	2	7	7	NUM
cblr-1795	673	3	6	6	NUM
cblr-1795	673	4	since	since	SCONJ
cblr-1795	673	5	the	the	DET
cblr-1795	673	6	foundation	foundation	NOUN
cblr-1795	673	7	took	take	VERB
cblr-1795	673	8	these	these	DET
cblr-1795	673	9	steps	step	NOUN
cblr-1795	673	10	in	in	ADP
cblr-1795	673	11	advance	advance	NOUN
cblr-1795	673	12	,	,	PUNCT
cblr-1795	673	13	the	the	DET
cblr-1795	673	14	irs	irs	PROPN
cblr-1795	673	15	declared	declare	VERB
cblr-1795	673	16	the	the	DET
cblr-1795	673	17	pri	pri	NOUN
cblr-1795	673	18	to	to	PART
cblr-1795	673	19	be	be	AUX
cblr-1795	673	20	proper	proper	ADJ
cblr-1795	673	21	.	.	PUNCT
cblr-1795	674	1	in	in	ADP
cblr-1795	674	2	another	another	DET
cblr-1795	674	3	private	private	ADJ
cblr-1795	674	4	letter	letter	NOUN
cblr-1795	674	5	ruling	ruling	NOUN
cblr-1795	674	6	,	,	PUNCT
cblr-1795	674	7	a	a	DET
cblr-1795	674	8	private	private	ADJ
cblr-1795	674	9	foundation	foundation	NOUN
cblr-1795	674	10	invested	invest	VERB
cblr-1795	674	11	in	in	ADP
cblr-1795	674	12	a	a	DET
cblr-1795	674	13	for	for	ADP
cblr-1795	674	14	-	-	PUNCT
cblr-1795	674	15	profit	profit	NOUN
cblr-1795	674	16	corporation	corporation	NOUN
cblr-1795	674	17	with	with	ADP
cblr-1795	674	18	the	the	DET
cblr-1795	674	19	purpose	purpose	NOUN
cblr-1795	674	20	of	of	ADP
cblr-1795	674	21	promoting	promote	VERB
cblr-1795	674	22	environmentally	environmentally	ADV
cblr-1795	674	23	oriented	orient	VERB
cblr-1795	674	24	businesses	business	NOUN
cblr-1795	674	25	.	.	PUNCT
cblr-1795	675	1	'77	'77	NUM
cblr-1795	675	2	the	the	DET
cblr-1795	675	3	corporation	corporation	NOUN
cblr-1795	675	4	had	have	VERB
cblr-1795	675	5	dual	dual	ADJ
cblr-1795	675	6	goals	goal	NOUN
cblr-1795	675	7	of	of	ADP
cblr-1795	675	8	providing	provide	VERB
cblr-1795	675	9	a	a	DET
cblr-1795	675	10	market	market	NOUN
cblr-1795	675	11	rate	rate	NOUN
cblr-1795	675	12	of	of	ADP
cblr-1795	675	13	return	return	NOUN
cblr-1795	675	14	to	to	ADP
cblr-1795	675	15	investors	investor	NOUN
cblr-1795	675	16	,	,	PUNCT
cblr-1795	675	17	and	and	CCONJ
cblr-1795	675	18	providing	provide	VERB
cblr-1795	675	19	a	a	DET
cblr-1795	675	20	benefit	benefit	NOUN
cblr-1795	675	21	to	to	ADP
cblr-1795	675	22	the	the	DET
cblr-1795	675	23	170	170	NUM
cblr-1795	675	24	in	in	ADP
cblr-1795	675	25	fact	fact	NOUN
cblr-1795	675	26	,	,	PUNCT
cblr-1795	675	27	many	many	ADJ
cblr-1795	675	28	of	of	ADP
cblr-1795	675	29	the	the	DET
cblr-1795	675	30	provisions	provision	NOUN
cblr-1795	675	31	found	find	VERB
cblr-1795	675	32	in	in	ADP
cblr-1795	675	33	the	the	DET
cblr-1795	675	34	llc	llc	PROPN
cblr-1795	675	35	agreement	agreement	NOUN
cblr-1795	675	36	were	be	AUX
cblr-1795	675	37	very	very	ADV
cblr-1795	675	38	similar	similar	ADJ
cblr-1795	675	39	to	to	ADP
cblr-1795	675	40	statutory	statutory	ADJ
cblr-1795	675	41	provisions	provision	NOUN
cblr-1795	675	42	imposed	impose	VERB
cblr-1795	675	43	upon	upon	SCONJ
cblr-1795	675	44	l3cs	l3cs	NUM
cblr-1795	675	45	.	.	PUNCT
cblr-1795	676	1	for	for	ADP
cblr-1795	676	2	example	example	NOUN
cblr-1795	676	3	,	,	PUNCT
cblr-1795	676	4	there	there	PRON
cblr-1795	676	5	was	be	VERB
cblr-1795	676	6	a	a	DET
cblr-1795	676	7	requirement	requirement	NOUN
cblr-1795	676	8	that	that	SCONJ
cblr-1795	676	9	the	the	DET
cblr-1795	676	10	fund	fund	NOUN
cblr-1795	676	11	have	have	AUX
cblr-1795	676	12	a	a	DET
cblr-1795	676	13	charitable	charitable	ADJ
cblr-1795	676	14	purpose	purpose	NOUN
cblr-1795	676	15	,	,	PUNCT
cblr-1795	676	16	and	and	CCONJ
cblr-1795	676	17	limitations	limitation	NOUN
cblr-1795	676	18	on	on	ADP
cblr-1795	676	19	lobbying	lobbying	NOUN
cblr-1795	676	20	and	and	CCONJ
cblr-1795	676	21	political	political	ADJ
cblr-1795	676	22	campaign	campaign	NOUN
cblr-1795	676	23	activities	activity	NOUN
cblr-1795	676	24	were	be	AUX
cblr-1795	676	25	imposed	impose	VERB
cblr-1795	676	26	as	as	ADV
cblr-1795	676	27	well	well	ADV
cblr-1795	676	28	.	.	PUNCT
cblr-1795	677	1	i.r.s	i.r.	NOUN
cblr-1795	677	2	.	.	PUNCT
cblr-1795	678	1	priv	priv	PROPN
cblr-1795	678	2	.	.	PUNCT
cblr-1795	679	1	ltr	ltr	PROPN
cblr-1795	679	2	.	.	PUNCT
cblr-1795	679	3	rul	rul	PROPN
cblr-1795	679	4	.	.	PUNCT
cblr-1795	680	1	2006	2006	NUM
cblr-1795	680	2	-	-	SYM
cblr-1795	680	3	10	10	NUM
cblr-1795	680	4	-	-	SYM
cblr-1795	680	5	020	020	NUM
cblr-1795	680	6	(	(	PUNCT
cblr-1795	680	7	1viar	1viar	NUM
cblr-1795	680	8	.	.	NOUN
cblr-1795	680	9	10	10	NUM
cblr-1795	680	10	,	,	PUNCT
cblr-1795	680	11	2006	2006	NUM
cblr-1795	680	12	)	)	PUNCT
cblr-1795	680	13	.	.	PUNCT
cblr-1795	681	1	see	see	VERB
cblr-1795	681	2	also	also	ADV
cblr-1795	681	3	brewer	brewer	PROPN
cblr-1795	681	4	&	&	CCONJ
cblr-1795	681	5	rhim	rhim	PROPN
cblr-1795	681	6	,	,	PUNCT
cblr-1795	681	7	supra	supra	PROPN
cblr-1795	681	8	note	note	PROPN
cblr-1795	681	9	89	89	NUM
cblr-1795	681	10	,	,	PUNCT
cblr-1795	681	11	at	at	ADP
cblr-1795	681	12	15	15	NUM
cblr-1795	681	13	.	.	NOUN
cblr-1795	681	14	171	171	NUM
cblr-1795	681	15	i.r.s	i.r.	NOUN
cblr-1795	681	16	.	.	PUNCT
cblr-1795	682	1	priv	priv	PROPN
cblr-1795	682	2	.	.	PUNCT
cblr-1795	683	1	ltr	ltr	PROPN
cblr-1795	683	2	.	.	PUNCT
cblr-1795	683	3	rul	rul	PROPN
cblr-1795	683	4	.	.	PUNCT
cblr-1795	684	1	2006	2006	NUM
cblr-1795	684	2	-	-	SYM
cblr-1795	684	3	10	10	NUM
cblr-1795	684	4	-	-	SYM
cblr-1795	684	5	020	020	NUM
cblr-1795	684	6	(	(	PUNCT
cblr-1795	684	7	mar	mar	PROPN
cblr-1795	684	8	.	.	PROPN
cblr-1795	684	9	10	10	NUM
cblr-1795	684	10	,	,	PUNCT
cblr-1795	684	11	2006	2006	NUM
cblr-1795	684	12	)	)	PUNCT
cblr-1795	684	13	.	.	PUNCT
cblr-1795	685	1	172	172	NUM
cblr-1795	686	1	i	i	PRON
cblr-1795	686	2	d.	d.	PROPN
cblr-1795	686	3	173	173	NUM
cblr-1795	687	1	i	i	PRON
cblr-1795	687	2	d.	d.	PROPN
cblr-1795	687	3	174	174	NUM
cblr-1795	688	1	i	i	PRON
cblr-1795	688	2	d.	d.	PROPN
cblr-1795	688	3	175	175	NUM
cblr-1795	689	1	i	i	PRON
cblr-1795	689	2	d.	d.	PROPN
cblr-1795	689	3	176	176	NUM
cblr-1795	690	1	i	i	PRON
cblr-1795	690	2	d.	d.	PROPN
cblr-1795	690	3	some	some	DET
cblr-1795	690	4	commentators	commentator	NOUN
cblr-1795	690	5	note	note	VERB
cblr-1795	690	6	that	that	SCONJ
cblr-1795	690	7	it	it	PRON
cblr-1795	690	8	is	be	AUX
cblr-1795	690	9	not	not	PART
cblr-1795	690	10	necessary	necessary	ADJ
cblr-1795	690	11	for	for	SCONJ
cblr-1795	690	12	foundations	foundation	NOUN
cblr-1795	690	13	to	to	PART
cblr-1795	690	14	be	be	AUX
cblr-1795	690	15	involved	involve	VERB
cblr-1795	690	16	in	in	ADP
cblr-1795	690	17	the	the	DET
cblr-1795	690	18	l3c	l3c	NOUN
cblr-1795	690	19	's	's	PART
cblr-1795	690	20	day	day	NOUN
cblr-1795	690	21	-	-	PUNCT
cblr-1795	690	22	to	to	ADP
cblr-1795	690	23	-	-	PUNCT
cblr-1795	690	24	day	day	NOUN
cblr-1795	690	25	operations	operation	NOUN
cblr-1795	690	26	.	.	PUNCT
cblr-1795	691	1	foundations	foundation	NOUN
cblr-1795	691	2	do	do	AUX
cblr-1795	691	3	,	,	PUNCT
cblr-1795	691	4	however	however	ADV
cblr-1795	691	5	,	,	PUNCT
cblr-1795	691	6	need	need	VERB
cblr-1795	691	7	to	to	PART
cblr-1795	691	8	preserve	preserve	VERB
cblr-1795	691	9	certain	certain	ADJ
cblr-1795	691	10	rights	right	NOUN
cblr-1795	691	11	to	to	PART
cblr-1795	691	12	protect	protect	VERB
cblr-1795	691	13	pri	pri	NOUN
cblr-1795	691	14	status	status	NOUN
cblr-1795	691	15	.	.	PUNCT
cblr-1795	692	1	tyler	tyler	PROPN
cblr-1795	692	2	,	,	PUNCT
cblr-1795	692	3	supra	supra	PROPN
cblr-1795	692	4	note	note	PROPN
cblr-1795	692	5	90	90	NUM
cblr-1795	692	6	,	,	PUNCT
cblr-1795	692	7	at	at	ADP
cblr-1795	692	8	125	125	NUM
cblr-1795	692	9	-	-	SYM
cblr-1795	692	10	26	26	NUM
cblr-1795	692	11	.	.	NOUN
cblr-1795	692	12	177	177	NUM
cblr-1795	692	13	i.r.s	i.r.	NOUN
cblr-1795	692	14	.	.	PUNCT
cblr-1795	693	1	priv	priv	PROPN
cblr-1795	693	2	.	.	PUNCT
cblr-1795	694	1	ltr	ltr	PROPN
cblr-1795	694	2	.	.	PUNCT
cblr-1795	694	3	rul	rul	PROPN
cblr-1795	694	4	.	.	PUNCT
cblr-1795	695	1	2001	2001	NUM
cblr-1795	695	2	-	-	SYM
cblr-1795	695	3	36	36	NUM
cblr-1795	695	4	-	-	NUM
cblr-1795	695	5	026	026	NUM
cblr-1795	695	6	(	(	PUNCT
cblr-1795	695	7	june	june	PROPN
cblr-1795	695	8	11	11	NUM
cblr-1795	695	9	,	,	PUNCT
cblr-1795	695	10	2001	2001	NUM
cblr-1795	695	11	)	)	PUNCT
cblr-1795	695	12	.	.	PUNCT
cblr-1795	696	1	274	274	NUM
cblr-1795	696	2	col	col	PROPN
cblr-1795	696	3	umbia	umbia	PROPN
cblr-1795	696	4	b	b	PROPN
cblr-1795	696	5	usiness	usiness	PROPN
cblr-1795	696	6	la	la	PROPN
cblr-1795	696	7	w	w	PROPN
cblr-1795	696	8	re	re	PROPN
cblr-1795	696	9	vie	vie	PROPN
cblr-1795	696	10	w	w	PROPN
cblr-1795	697	1	[	[	X
cblr-1795	697	2	vol	vol	NOUN
cblr-1795	697	3	.	.	PUNCT
cblr-1795	697	4	2013	2013	NUM
cblr-1795	697	5	environment	environment	NOUN
cblr-1795	697	6	through	through	ADP
cblr-1795	697	7	the	the	DET
cblr-1795	697	8	businesses	business	NOUN
cblr-1795	697	9	it	it	PRON
cblr-1795	697	10	supported	support	VERB
cblr-1795	697	11	.	.	PUNCT
cblr-1795	697	12	'	'	PUNCT
cblr-1795	698	1	78	78	NUM
cblr-1795	698	2	the	the	DET
cblr-1795	698	3	shareholders	shareholder	NOUN
cblr-1795	698	4	in	in	ADP
cblr-1795	698	5	the	the	DET
cblr-1795	698	6	corporation	corporation	NOUN
cblr-1795	698	7	included	include	VERB
cblr-1795	698	8	foundations	foundation	NOUN
cblr-1795	698	9	and	and	CCONJ
cblr-1795	698	10	for	for	ADP
cblr-1795	698	11	-	-	PUNCT
cblr-1795	698	12	profit	profit	NOUN
cblr-1795	698	13	investors	investor	NOUN
cblr-1795	698	14	,	,	PUNCT
cblr-1795	698	15	with	with	ADP
cblr-1795	698	16	the	the	DET
cblr-1795	698	17	foundations	foundation	NOUN
cblr-1795	698	18	receiving	receive	VERB
cblr-1795	698	19	returns	return	NOUN
cblr-1795	698	20	that	that	PRON
cblr-1795	698	21	were	be	AUX
cblr-1795	698	22	"	"	PUNCT
cblr-1795	698	23	significantly	significantly	ADV
cblr-1795	698	24	less	less	ADJ
cblr-1795	698	25	than	than	ADP
cblr-1795	698	26	the	the	DET
cblr-1795	698	27	acceptable	acceptable	ADJ
cblr-1795	698	28	rate	rate	NOUN
cblr-1795	698	29	of	of	ADP
cblr-1795	698	30	return	return	NOUN
cblr-1795	698	31	"	"	PUNCT
cblr-1795	698	32	for	for	ADP
cblr-1795	698	33	similar	similar	ADJ
cblr-1795	698	34	investments.17	investments.17	NOUN
cblr-1795	698	35	9	9	NUM
cblr-1795	698	36	the	the	DET
cblr-1795	698	37	structure	structure	NOUN
cblr-1795	698	38	,	,	PUNCT
cblr-1795	698	39	although	although	SCONJ
cblr-1795	698	40	in	in	ADP
cblr-1795	698	41	a	a	DET
cblr-1795	698	42	corporate	corporate	ADJ
cblr-1795	698	43	form	form	NOUN
cblr-1795	698	44	,	,	PUNCT
cblr-1795	698	45	was	be	AUX
cblr-1795	698	46	functionally	functionally	ADV
cblr-1795	698	47	similar	similar	ADJ
cblr-1795	698	48	to	to	ADP
cblr-1795	698	49	the	the	DET
cblr-1795	698	50	l3c	l3c	NOUN
cblr-1795	698	51	.	.	PUNCT
cblr-1795	699	1	furthermore	furthermore	ADV
cblr-1795	699	2	,	,	PUNCT
cblr-1795	699	3	the	the	DET
cblr-1795	699	4	foundation	foundation	NOUN
cblr-1795	699	5	undertook	undertake	VERB
cblr-1795	699	6	extensive	extensive	ADJ
cblr-1795	699	7	oversight	oversight	NOUN
cblr-1795	699	8	duties	duty	NOUN
cblr-1795	699	9	.	.	PUNCT
cblr-1795	700	1	it	it	PRON
cblr-1795	700	2	also	also	ADV
cblr-1795	700	3	took	take	VERB
cblr-1795	700	4	an	an	DET
cblr-1795	700	5	active	active	ADJ
cblr-1795	700	6	role	role	NOUN
cblr-1795	700	7	in	in	ADP
cblr-1795	700	8	ensuring	ensure	VERB
cblr-1795	700	9	the	the	DET
cblr-1795	700	10	corporation	corporation	NOUN
cblr-1795	700	11	's	's	PART
cblr-1795	700	12	projects	project	NOUN
cblr-1795	700	13	would	would	AUX
cblr-1795	700	14	meet	meet	VERB
cblr-1795	700	15	certain	certain	ADJ
cblr-1795	700	16	environmental	environmental	ADJ
cblr-1795	700	17	considerations	consideration	NOUN
cblr-1795	700	18	,	,	PUNCT
cblr-1795	700	19	and	and	CCONJ
cblr-1795	700	20	that	that	SCONJ
cblr-1795	700	21	the	the	DET
cblr-1795	700	22	foundation	foundation	NOUN
cblr-1795	700	23	would	would	AUX
cblr-1795	700	24	be	be	AUX
cblr-1795	700	25	informed	inform	VERB
cblr-1795	700	26	of	of	ADP
cblr-1795	700	27	any	any	DET
cblr-1795	700	28	investment	investment	NOUN
cblr-1795	700	29	made	make	VERB
cblr-1795	700	30	by	by	ADP
cblr-1795	700	31	the	the	DET
cblr-1795	700	32	corporation.1	corporation.1	NOUN
cblr-1795	700	33	8	8	NUM
cblr-1795	700	34	0	0	NUM
cblr-1795	700	35	additionally	additionally	ADV
cblr-1795	700	36	,	,	PUNCT
cblr-1795	700	37	the	the	DET
cblr-1795	700	38	foundation	foundation	NOUN
cblr-1795	700	39	received	receive	VERB
cblr-1795	700	40	reports	report	NOUN
cblr-1795	700	41	describing	describe	VERB
cblr-1795	700	42	the	the	DET
cblr-1795	700	43	use	use	NOUN
cblr-1795	700	44	of	of	ADP
cblr-1795	700	45	funds	fund	NOUN
cblr-1795	700	46	and	and	CCONJ
cblr-1795	700	47	had	have	VERB
cblr-1795	700	48	a	a	DET
cblr-1795	700	49	right	right	NOUN
cblr-1795	700	50	to	to	PART
cblr-1795	700	51	monitor	monitor	VERB
cblr-1795	700	52	and	and	CCONJ
cblr-1795	700	53	evaluate	evaluate	VERB
cblr-1795	700	54	operations	operation	NOUN
cblr-1795	700	55	pursuant	pursuant	ADJ
cblr-1795	700	56	investment.18	investment.18	NOUN
cblr-1795	700	57	'	'	PUNCT
cblr-1795	700	58	any	any	DET
cblr-1795	700	59	funds	fund	NOUN
cblr-1795	700	60	provided	provide	VERB
cblr-1795	700	61	by	by	ADP
cblr-1795	700	62	the	the	DET
cblr-1795	700	63	foundation	foundation	NOUN
cblr-1795	700	64	but	but	CCONJ
cblr-1795	700	65	not	not	PART
cblr-1795	700	66	committed	commit	VERB
cblr-1795	700	67	to	to	ADP
cblr-1795	700	68	environmental	environmental	ADJ
cblr-1795	700	69	purposes	purpose	NOUN
cblr-1795	700	70	would	would	AUX
cblr-1795	700	71	be	be	AUX
cblr-1795	700	72	returned	return	VERB
cblr-1795	700	73	to	to	ADP
cblr-1795	700	74	the	the	DET
cblr-1795	700	75	foundation.18	foundation.18	NOUN
cblr-1795	700	76	2	2	NUM
cblr-1795	700	77	given	give	VERB
cblr-1795	700	78	the	the	DET
cblr-1795	700	79	significant	significant	ADJ
cblr-1795	700	80	excise	excise	NOUN
cblr-1795	700	81	taxes	taxis	NOUN
cblr-1795	700	82	imposed	impose	VERB
cblr-1795	700	83	for	for	ADP
cblr-1795	700	84	failure	failure	NOUN
cblr-1795	700	85	to	to	PART
cblr-1795	700	86	exercise	exercise	VERB
cblr-1795	700	87	proper	proper	ADJ
cblr-1795	700	88	expenditure	expenditure	NOUN
cblr-1795	700	89	responsibility	responsibility	NOUN
cblr-1795	700	90	,	,	PUNCT
cblr-1795	700	91	foundation	foundation	NOUN
cblr-1795	700	92	managers	manager	NOUN
cblr-1795	700	93	must	must	AUX
cblr-1795	700	94	either	either	CCONJ
cblr-1795	700	95	pay	pay	VERB
cblr-1795	700	96	significant	significant	ADJ
cblr-1795	700	97	ongoing	ongoing	ADJ
cblr-1795	700	98	due	due	ADJ
cblr-1795	700	99	diligence	diligence	NOUN
cblr-1795	700	100	costs	cost	NOUN
cblr-1795	700	101	,	,	PUNCT
cblr-1795	700	102	or	or	CCONJ
cblr-1795	700	103	accept	accept	VERB
cblr-1795	700	104	the	the	DET
cblr-1795	700	105	risk	risk	NOUN
cblr-1795	700	106	of	of	ADP
cblr-1795	700	107	paying	pay	VERB
cblr-1795	700	108	excise	excise	NOUN
cblr-1795	700	109	taxes	taxis	NOUN
cblr-1795	700	110	that	that	PRON
cblr-1795	700	111	result	result	VERB
cblr-1795	700	112	from	from	ADP
cblr-1795	700	113	making	make	VERB
cblr-1795	700	114	an	an	DET
cblr-1795	700	115	improper	improper	ADJ
cblr-1795	700	116	pri	pri	NOUN
cblr-1795	700	117	.	.	PUNCT
cblr-1795	701	1	but	but	CCONJ
cblr-1795	701	2	these	these	DET
cblr-1795	701	3	ongoing	ongoing	ADJ
cblr-1795	701	4	expenditure	expenditure	NOUN
cblr-1795	701	5	responsibility	responsibility	NOUN
cblr-1795	701	6	obligations	obligation	NOUN
cblr-1795	701	7	can	can	AUX
cblr-1795	701	8	not	not	PART
cblr-1795	701	9	be	be	AUX
cblr-1795	701	10	obviated	obviate	VERB
cblr-1795	701	11	by	by	ADP
cblr-1795	701	12	l3c	l3c	NOUN
cblr-1795	701	13	legislation	legislation	NOUN
cblr-1795	701	14	,	,	PUNCT
cblr-1795	701	15	and	and	CCONJ
cblr-1795	701	16	it	it	PRON
cblr-1795	701	17	is	be	AUX
cblr-1795	701	18	thus	thus	ADV
cblr-1795	701	19	unlikely	unlikely	ADJ
cblr-1795	701	20	that	that	SCONJ
cblr-1795	701	21	the	the	DET
cblr-1795	701	22	amount	amount	NOUN
cblr-1795	701	23	of	of	ADP
cblr-1795	701	24	pri	pri	NOUN
cblr-1795	701	25	made	make	VERB
cblr-1795	701	26	will	will	AUX
cblr-1795	701	27	significantly	significantly	ADV
cblr-1795	701	28	increase	increase	VERB
cblr-1795	701	29	,	,	PUNCT
cblr-1795	701	30	even	even	ADV
cblr-1795	701	31	with	with	ADP
cblr-1795	701	32	the	the	DET
cblr-1795	701	33	passage	passage	NOUN
cblr-1795	701	34	of	of	ADP
cblr-1795	701	35	l3c	l3c	PROPN
cblr-1795	701	36	legislation	legislation	NOUN
cblr-1795	701	37	.	.	PUNCT
cblr-1795	702	1	c.	c.	PROPN
cblr-1795	702	2	federal	federal	PROPN
cblr-1795	702	3	legislation	legislation	NOUN
cblr-1795	702	4	is	be	AUX
cblr-1795	702	5	required	require	VERB
cblr-1795	702	6	to	to	PART
cblr-1795	702	7	fill	fill	VERB
cblr-1795	702	8	in	in	ADP
cblr-1795	702	9	the	the	DET
cblr-1795	702	10	gaps	gap	NOUN
cblr-1795	702	11	there	there	PRON
cblr-1795	702	12	is	be	VERB
cblr-1795	702	13	no	no	DET
cblr-1795	702	14	formal	formal	ADJ
cblr-1795	702	15	requirement	requirement	NOUN
cblr-1795	702	16	that	that	SCONJ
cblr-1795	702	17	foundations	foundation	NOUN
cblr-1795	702	18	get	get	VERB
cblr-1795	702	19	prior	prior	ADJ
cblr-1795	702	20	approval	approval	NOUN
cblr-1795	702	21	from	from	ADP
cblr-1795	702	22	the	the	DET
cblr-1795	702	23	irs	irs	PROPN
cblr-1795	702	24	for	for	ADP
cblr-1795	702	25	making	make	VERB
cblr-1795	702	26	a	a	DET
cblr-1795	702	27	pri	pri	NOUN
cblr-1795	702	28	,	,	PUNCT
cblr-1795	702	29	and	and	CCONJ
cblr-1795	702	30	actual	actual	ADJ
cblr-1795	702	31	enforcement	enforcement	NOUN
cblr-1795	702	32	on	on	ADP
cblr-1795	702	33	pris	pris	PROPN
cblr-1795	702	34	has	have	AUX
cblr-1795	702	35	been	be	AUX
cblr-1795	702	36	rare	rare	ADJ
cblr-1795	702	37	.	.	PUNCT
cblr-1795	703	1	18	18	NUM
cblr-1795	703	2	3	3	NUM
cblr-1795	703	3	however	however	ADV
cblr-1795	703	4	,	,	PUNCT
cblr-1795	703	5	in	in	ADP
cblr-1795	703	6	practice	practice	NOUN
cblr-1795	703	7	,	,	PUNCT
cblr-1795	703	8	foundations	foundation	NOUN
cblr-1795	703	9	have	have	AUX
cblr-1795	703	10	been	be	AUX
cblr-1795	703	11	risk	risk	NOUN
cblr-1795	703	12	averse	averse	ADJ
cblr-1795	703	13	,	,	PUNCT
cblr-1795	703	14	given	give	VERB
cblr-1795	703	15	the	the	DET
cblr-1795	703	16	severe	severe	ADJ
cblr-1795	703	17	penalties	penalty	NOUN
cblr-1795	703	18	for	for	ADP
cblr-1795	703	19	making	make	VERB
cblr-1795	703	20	an	an	DET
cblr-1795	703	21	improper	improper	ADJ
cblr-1795	703	22	pri	pri	NOUN
cblr-1795	703	23	.	.	PROPN
cblr-1795	704	1	as	as	ADP
cblr-1795	704	2	a	a	DET
cblr-1795	704	3	result	result	NOUN
cblr-1795	704	4	,	,	PUNCT
cblr-1795	704	5	foundations	foundation	NOUN
cblr-1795	704	6	still	still	ADV
cblr-1795	704	7	178	178	NUM
cblr-1795	704	8	i.r.s	i.r.	NOUN
cblr-1795	704	9	.	.	PUNCT
cblr-1795	705	1	priv	priv	PROPN
cblr-1795	705	2	.	.	PUNCT
cblr-1795	706	1	ltr	ltr	PROPN
cblr-1795	706	2	.	.	PUNCT
cblr-1795	706	3	rul	rul	PROPN
cblr-1795	706	4	.	.	PUNCT
cblr-1795	707	1	2001	2001	NUM
cblr-1795	707	2	-	-	SYM
cblr-1795	707	3	36	36	NUM
cblr-1795	707	4	-	-	NUM
cblr-1795	707	5	026	026	NUM
cblr-1795	707	6	(	(	PUNCT
cblr-1795	707	7	june	june	PROPN
cblr-1795	707	8	11	11	NUM
cblr-1795	707	9	,	,	PUNCT
cblr-1795	707	10	2001	2001	NUM
cblr-1795	707	11	)	)	PUNCT
cblr-1795	707	12	.	.	PUNCT
cblr-1795	708	1	179	179	NUM
cblr-1795	709	1	i	i	PRON
cblr-1795	709	2	d.	d.	PROPN
cblr-1795	709	3	180	180	NUM
cblr-1795	710	1	i	i	PROPN
cblr-1795	710	2	d.	d.	PROPN
cblr-1795	710	3	181	181	NUM
cblr-1795	711	1	i	i	PRON
cblr-1795	711	2	d.	d.	PROPN
cblr-1795	711	3	182	182	NUM
cblr-1795	712	1	i	i	PROPN
cblr-1795	712	2	d.	d.	PROPN
cblr-1795	712	3	183	183	NUM
cblr-1795	712	4	lang	lang	PROPN
cblr-1795	712	5	&	&	CCONJ
cblr-1795	712	6	minnigh	minnigh	PROPN
cblr-1795	712	7	,	,	PUNCT
cblr-1795	712	8	supra	supra	PROPN
cblr-1795	712	9	note	note	PROPN
cblr-1795	712	10	17	17	NUM
cblr-1795	712	11	,	,	PUNCT
cblr-1795	712	12	at	at	ADP
cblr-1795	712	13	22	22	NUM
cblr-1795	712	14	.	.	PUNCT
cblr-1795	712	15	l3cs	l3cs	PUNCT
cblr-1795	712	16	and	and	CCONJ
cblr-1795	712	17	program	program	NOUN
cblr-1795	712	18	-	-	PUNCT
cblr-1795	712	19	rela	rela	PROPN
cblr-1795	712	20	ted	ted	PROPN
cblr-1795	712	21	investment	investment	NOUN
cblr-1795	713	1	275	275	NUM
cblr-1795	713	2	no	no	NOUN
cblr-1795	713	3	.	.	PUNCT
cblr-1795	714	1	1:242	1:242	NUM
cblr-1795	714	2	]	]	PUNCT
cblr-1795	714	3	tend	tend	VERB
cblr-1795	714	4	to	to	PART
cblr-1795	714	5	do	do	VERB
cblr-1795	714	6	fairly	fairly	ADV
cblr-1795	714	7	extensive	extensive	ADJ
cblr-1795	714	8	due	due	ADJ
cblr-1795	714	9	diligence	diligence	NOUN
cblr-1795	714	10	in	in	ADP
cblr-1795	714	11	the	the	DET
cblr-1795	714	12	form	form	NOUN
cblr-1795	714	13	of	of	ADP
cblr-1795	714	14	applying	apply	VERB
cblr-1795	714	15	for	for	ADP
cblr-1795	714	16	a	a	DET
cblr-1795	714	17	private	private	ADJ
cblr-1795	714	18	letter	letter	NOUN
cblr-1795	714	19	ruling	rule	VERB
cblr-1795	714	20	or	or	CCONJ
cblr-1795	714	21	getting	get	VERB
cblr-1795	714	22	an	an	DET
cblr-1795	714	23	opinion	opinion	NOUN
cblr-1795	714	24	from	from	ADP
cblr-1795	714	25	tax	tax	NOUN
cblr-1795	714	26	counsel	counsel	NOUN
cblr-1795	714	27	.	.	PUNCT
cblr-1795	715	1	1	1	NUM
cblr-1795	715	2	84	84	NUM
cblr-1795	715	3	l3c	l3c	NOUN
cblr-1795	715	4	advocates	advocate	NOUN
cblr-1795	715	5	thus	thus	ADV
cblr-1795	715	6	believed	believe	VERB
cblr-1795	715	7	that	that	SCONJ
cblr-1795	715	8	foundations	foundation	NOUN
cblr-1795	715	9	were	be	AUX
cblr-1795	715	10	too	too	ADV
cblr-1795	715	11	cautious	cautious	ADJ
cblr-1795	715	12	regarding	regard	VERB
cblr-1795	715	13	pri	pri	NOUN
cblr-1795	715	14	.	.	PUNCT
cblr-1795	716	1	l3c	l3c	PROPN
cblr-1795	716	2	advocates	advocate	NOUN
cblr-1795	716	3	hoped	hope	VERB
cblr-1795	716	4	that	that	SCONJ
cblr-1795	716	5	by	by	ADP
cblr-1795	716	6	creating	create	VERB
cblr-1795	716	7	the	the	DET
cblr-1795	716	8	l3c	l3c	NOUN
cblr-1795	716	9	structure	structure	NOUN
cblr-1795	716	10	and	and	CCONJ
cblr-1795	716	11	encouraging	encourage	VERB
cblr-1795	716	12	its	its	PRON
cblr-1795	716	13	use	use	NOUN
cblr-1795	716	14	by	by	ADP
cblr-1795	716	15	social	social	ADJ
cblr-1795	716	16	entrepreneurs	entrepreneur	NOUN
cblr-1795	716	17	,	,	PUNCT
cblr-1795	716	18	forward	forward	ADV
cblr-1795	716	19	-	-	PUNCT
cblr-1795	716	20	thinking	think	VERB
cblr-1795	716	21	foundations	foundation	NOUN
cblr-1795	716	22	would	would	AUX
cblr-1795	716	23	begin	begin	VERB
cblr-1795	716	24	funding	fund	VERB
cblr-1795	716	25	these	these	DET
cblr-1795	716	26	entities	entity	NOUN
cblr-1795	716	27	in	in	ADP
cblr-1795	716	28	greater	great	ADJ
cblr-1795	716	29	numbers	number	NOUN
cblr-1795	716	30	and	and	CCONJ
cblr-1795	716	31	with	with	ADP
cblr-1795	716	32	greater	great	ADJ
cblr-1795	716	33	confidence	confidence	NOUN
cblr-1795	716	34	,	,	PUNCT
cblr-1795	716	35	establishing	establish	VERB
cblr-1795	716	36	a	a	DET
cblr-1795	716	37	proof	proof	NOUN
cblr-1795	716	38	of	of	ADP
cblr-1795	716	39	concept	concept	NOUN
cblr-1795	716	40	so	so	SCONJ
cblr-1795	716	41	that	that	SCONJ
cblr-1795	716	42	other	other	ADJ
cblr-1795	716	43	foundations	foundation	NOUN
cblr-1795	716	44	would	would	AUX
cblr-1795	716	45	follow	follow	VERB
cblr-1795	716	46	.	.	PUNCT
cblr-1795	717	1	8	8	NUM
cblr-1795	717	2	5	5	NUM
cblr-1795	717	3	if	if	SCONJ
cblr-1795	717	4	enough	enough	ADJ
cblr-1795	717	5	foundations	foundation	NOUN
cblr-1795	717	6	accepted	accept	VERB
cblr-1795	717	7	that	that	SCONJ
cblr-1795	717	8	making	make	VERB
cblr-1795	717	9	pris	pris	NOUN
cblr-1795	717	10	into	into	ADP
cblr-1795	717	11	l3cs	l3cs	PUNCT
cblr-1795	717	12	was	be	AUX
cblr-1795	717	13	generally	generally	ADV
cblr-1795	717	14	not	not	PART
cblr-1795	717	15	problematic	problematic	ADJ
cblr-1795	717	16	,	,	PUNCT
cblr-1795	717	17	there	there	PRON
cblr-1795	717	18	would	would	AUX
cblr-1795	717	19	be	be	AUX
cblr-1795	717	20	a	a	DET
cblr-1795	717	21	"	"	PUNCT
cblr-1795	717	22	culture	culture	NOUN
cblr-1795	717	23	change	change	NOUN
cblr-1795	717	24	,	,	PUNCT
cblr-1795	717	25	"	"	PUNCT
cblr-1795	717	26	whereby	whereby	SCONJ
cblr-1795	717	27	foundations	foundation	NOUN
cblr-1795	717	28	would	would	AUX
cblr-1795	717	29	be	be	AUX
cblr-1795	717	30	more	more	ADV
cblr-1795	717	31	willing	willing	ADJ
cblr-1795	717	32	to	to	PART
cblr-1795	717	33	make	make	VERB
cblr-1795	717	34	pris	pris	PROPN
cblr-1795	717	35	into	into	ADP
cblr-1795	717	36	l3cs	l3cs	NOUN
cblr-1795	717	37	,	,	PUNCT
cblr-1795	717	38	perhaps	perhaps	ADV
cblr-1795	717	39	skipping	skip	VERB
cblr-1795	717	40	the	the	DET
cblr-1795	717	41	private	private	ADJ
cblr-1795	717	42	letter	letter	NOUN
cblr-1795	717	43	ruling	ruling	NOUN
cblr-1795	717	44	or	or	CCONJ
cblr-1795	717	45	letter	letter	NOUN
cblr-1795	717	46	-	-	PUNCT
cblr-1795	717	47	of	of	ADP
cblr-1795	717	48	-	-	PUNCT
cblr-1795	717	49	expertcounsel	expertcounsel	NOUN
cblr-1795	717	50	step	step	NOUN
cblr-1795	717	51	and	and	CCONJ
cblr-1795	717	52	the	the	DET
cblr-1795	717	53	related	relate	VERB
cblr-1795	717	54	transaction	transaction	NOUN
cblr-1795	717	55	costs	cost	NOUN
cblr-1795	717	56	.	.	PUNCT
cblr-1795	718	1	8	8	NUM
cblr-1795	718	2	6	6	NUM
cblr-1795	718	3	as	as	SCONJ
cblr-1795	718	4	noted	note	VERB
cblr-1795	718	5	above	above	ADV
cblr-1795	718	6	,	,	PUNCT
cblr-1795	718	7	this	this	DET
cblr-1795	718	8	thinking	thinking	NOUN
cblr-1795	718	9	is	be	AUX
cblr-1795	718	10	problematic	problematic	ADJ
cblr-1795	718	11	because	because	SCONJ
cblr-1795	718	12	the	the	DET
cblr-1795	718	13	irs	irs	PROPN
cblr-1795	718	14	looks	look	VERB
cblr-1795	718	15	at	at	ADP
cblr-1795	718	16	many	many	ADJ
cblr-1795	718	17	factors	factor	NOUN
cblr-1795	718	18	beyond	beyond	ADP
cblr-1795	718	19	to	to	ADP
cblr-1795	718	20	the	the	DET
cblr-1795	718	21	nature	nature	NOUN
cblr-1795	718	22	of	of	ADP
cblr-1795	718	23	the	the	DET
cblr-1795	718	24	recipient	recipient	NOUN
cblr-1795	718	25	organization	organization	NOUN
cblr-1795	718	26	alone	alone	ADJ
cblr-1795	718	27	when	when	SCONJ
cblr-1795	718	28	determining	determine	VERB
cblr-1795	718	29	whether	whether	SCONJ
cblr-1795	718	30	a	a	DET
cblr-1795	718	31	pri	pri	NOUN
cblr-1795	718	32	is	be	AUX
cblr-1795	718	33	appropriate	appropriate	ADJ
cblr-1795	718	34	.	.	PUNCT
cblr-1795	719	1	the	the	DET
cblr-1795	719	2	idea	idea	NOUN
cblr-1795	719	3	that	that	SCONJ
cblr-1795	719	4	the	the	DET
cblr-1795	719	5	l3c	l3c	PROPN
cblr-1795	719	6	structure	structure	NOUN
cblr-1795	719	7	would	would	AUX
cblr-1795	719	8	change	change	VERB
cblr-1795	719	9	the	the	DET
cblr-1795	719	10	calculus	calculus	NOUN
cblr-1795	719	11	of	of	ADP
cblr-1795	719	12	private	private	ADJ
cblr-1795	719	13	foundations	foundation	NOUN
cblr-1795	719	14	has	have	AUX
cblr-1795	719	15	also	also	ADV
cblr-1795	719	16	not	not	PART
cblr-1795	719	17	been	be	AUX
cblr-1795	719	18	borne	bear	VERB
cblr-1795	719	19	out	out	ADP
cblr-1795	719	20	in	in	ADP
cblr-1795	719	21	practice	practice	NOUN
cblr-1795	719	22	.	.	PUNCT
cblr-1795	720	1	according	accord	VERB
cblr-1795	720	2	to	to	ADP
cblr-1795	720	3	steven	steven	PROPN
cblr-1795	720	4	g.	g.	PROPN
cblr-1795	720	5	frost	frost	PROPN
cblr-1795	720	6	,	,	PUNCT
cblr-1795	720	7	a	a	DET
cblr-1795	720	8	partner	partner	NOUN
cblr-1795	720	9	at	at	ADP
cblr-1795	720	10	chapman	chapman	PROPN
cblr-1795	720	11	and	and	CCONJ
cblr-1795	720	12	cutler	cutler	PROPN
cblr-1795	720	13	llp	llp	PROPN
cblr-1795	720	14	,	,	PUNCT
cblr-1795	720	15	"	"	PUNCT
cblr-1795	720	16	[	[	X
cblr-1795	720	17	i]t	i]t	NOUN
cblr-1795	720	18	is	be	AUX
cblr-1795	720	19	dangerous	dangerous	ADJ
cblr-1795	720	20	to	to	PART
cblr-1795	720	21	assume	assume	VERB
cblr-1795	720	22	that	that	SCONJ
cblr-1795	720	23	simply	simply	ADV
cblr-1795	720	24	because	because	SCONJ
cblr-1795	720	25	you	you	PRON
cblr-1795	720	26	've	have	AUX
cblr-1795	720	27	created	create	VERB
cblr-1795	720	28	an	an	DET
cblr-1795	720	29	l3c	l3c	NOUN
cblr-1795	720	30	,	,	PUNCT
cblr-1795	720	31	you	you	PRON
cblr-1795	720	32	're	be	AUX
cblr-1795	720	33	going	go	VERB
cblr-1795	720	34	to	to	PART
cblr-1795	720	35	satisfy	satisfy	VERB
cblr-1795	720	36	a	a	DET
cblr-1795	720	37	tax	tax	NOUN
cblr-1795	720	38	requirement	requirement	NOUN
cblr-1795	720	39	.	.	PUNCT
cblr-1795	721	1	"	"	PUNCT
cblr-1795	721	2	"	"	PUNCT
cblr-1795	721	3	'	'	PUNCT
cblr-1795	721	4	frost	frost	NOUN
cblr-1795	721	5	advises	advise	VERB
cblr-1795	721	6	practitioners	practitioner	NOUN
cblr-1795	721	7	working	work	VERB
cblr-1795	721	8	with	with	ADP
cblr-1795	721	9	l3cs	l3cs	PUNCT
cblr-1795	721	10	to	to	PART
cblr-1795	721	11	proceed	proceed	VERB
cblr-1795	721	12	as	as	SCONJ
cblr-1795	721	13	though	though	SCONJ
cblr-1795	721	14	they	they	PRON
cblr-1795	721	15	were	be	AUX
cblr-1795	721	16	working	work	VERB
cblr-1795	721	17	with	with	ADP
cblr-1795	721	18	a	a	DET
cblr-1795	721	19	regular	regular	ADJ
cblr-1795	721	20	llc	llc	NOUN
cblr-1795	721	21	when	when	SCONJ
cblr-1795	721	22	analyzing	analyze	VERB
cblr-1795	721	23	the	the	DET
cblr-1795	721	24	tax	tax	NOUN
cblr-1795	721	25	implications	implication	NOUN
cblr-1795	721	26	of	of	ADP
cblr-1795	721	27	an	an	DET
cblr-1795	721	28	investment.18	investment.18	PROPN
cblr-1795	721	29	8	8	NUM
cblr-1795	721	30	ron	ron	PROPN
cblr-1795	721	31	schultz	schultz	PROPN
cblr-1795	721	32	,	,	PUNCT
cblr-1795	721	33	an	an	DET
cblr-1795	721	34	irs	irs	PROPN
cblr-1795	721	35	senior	senior	ADJ
cblr-1795	721	36	technical	technical	ADJ
cblr-1795	721	37	advisor	advisor	NOUN
cblr-1795	721	38	in	in	ADP
cblr-1795	721	39	the	the	DET
cblr-1795	721	40	tax	tax	NOUN
cblr-1795	721	41	exempt	exempt	ADJ
cblr-1795	721	42	and	and	CCONJ
cblr-1795	721	43	government	government	NOUN
cblr-1795	721	44	entities	entity	NOUN
cblr-1795	721	45	division	division	NOUN
cblr-1795	721	46	,	,	PUNCT
cblr-1795	721	47	cautioned	caution	VERB
cblr-1795	721	48	against	against	ADP
cblr-1795	721	49	heedless	heedless	ADJ
cblr-1795	721	50	embrace	embrace	NOUN
cblr-1795	721	51	of	of	ADP
cblr-1795	721	52	l3cs	l3cs	PUNCT
cblr-1795	721	53	by	by	ADP
cblr-1795	721	54	private	private	ADJ
cblr-1795	721	55	foundations	foundation	NOUN
cblr-1795	721	56	by	by	ADP
cblr-1795	721	57	noting	note	VERB
cblr-1795	721	58	,	,	PUNCT
cblr-1795	721	59	"	"	PUNCT
cblr-1795	721	60	[	[	X
cblr-1795	721	61	i]f	i]f	ADP
cblr-1795	721	62	you	you	PRON
cblr-1795	721	63	are	be	AUX
cblr-1795	721	64	out	out	ADV
cblr-1795	721	65	there	there	ADV
cblr-1795	721	66	hearing	hear	VERB
cblr-1795	721	67	about	about	ADP
cblr-1795	721	68	l3cs	l3cs	PUNCT
cblr-1795	721	69	and	and	CCONJ
cblr-1795	721	70	you	you	PRON
cblr-1795	721	71	have	have	VERB
cblr-1795	721	72	a	a	DET
cblr-1795	721	73	private	private	ADJ
cblr-1795	721	74	foundation	foundation	NOUN
cblr-1795	721	75	that	that	PRON
cblr-1795	721	76	wants	want	VERB
cblr-1795	721	77	to	to	PART
cblr-1795	721	78	invest	invest	VERB
cblr-1795	721	79	in	in	ADP
cblr-1795	721	80	it	it	PRON
cblr-1795	721	81	,	,	PUNCT
cblr-1795	721	82	and	and	CCONJ
cblr-1795	721	83	you	you	PRON
cblr-1795	721	84	think	think	VERB
cblr-1795	721	85	the	the	DET
cblr-1795	721	86	jeopardy	jeopardy	NOUN
cblr-1795	721	87	investment	investment	NOUN
cblr-1795	721	88	issue	issue	NOUN
cblr-1795	721	89	is	be	AUX
cblr-1795	721	90	a	a	DET
cblr-1795	721	91	slam	slam	NOUN
cblr-1795	721	92	dunk	dunk	NOUN
cblr-1795	721	93	and	and	CCONJ
cblr-1795	721	94	you	you	PRON
cblr-1795	721	95	do	do	AUX
cblr-1795	721	96	n't	not	PART
cblr-1795	721	97	need	need	VERB
cblr-1795	721	98	to	to	PART
cblr-1795	721	99	concern	concern	VERB
cblr-1795	721	100	yourself	yourself	PRON
cblr-1795	721	101	with	with	ADP
cblr-1795	721	102	it	it	PRON
cblr-1795	721	103	,	,	PUNCT
cblr-1795	721	104	that	that	SCONJ
cblr-1795	721	105	184	184	NUM
cblr-1795	721	106	lang	lang	PROPN
cblr-1795	721	107	&	&	CCONJ
cblr-1795	721	108	minnigh	minnigh	PROPN
cblr-1795	721	109	,	,	PUNCT
cblr-1795	721	110	supra	supra	PROPN
cblr-1795	721	111	note	note	PROPN
cblr-1795	721	112	17	17	NUM
cblr-1795	721	113	,	,	PUNCT
cblr-1795	721	114	at	at	ADP
cblr-1795	721	115	24	24	NUM
cblr-1795	721	116	.	.	PUNCT
cblr-1795	722	1	185	185	NUM
cblr-1795	723	1	i	i	PRON
cblr-1795	723	2	d.	d.	PROPN
cblr-1795	723	3	at	at	ADP
cblr-1795	723	4	22	22	NUM
cblr-1795	723	5	.	.	PUNCT
cblr-1795	724	1	186	186	NUM
cblr-1795	724	2	i	i	PRON
cblr-1795	724	3	d.	d.	PROPN
cblr-1795	724	4	at	at	ADP
cblr-1795	724	5	21	21	NUM
cblr-1795	724	6	.	.	PUNCT
cblr-1795	724	7	187	187	NUM
cblr-1795	724	8	amy	amy	PROPN
cblr-1795	724	9	s.	s.	PROPN
cblr-1795	724	10	elliott	elliott	PROPN
cblr-1795	724	11	,	,	PUNCT
cblr-1795	724	12	practitioners	practitioner	NOUN
cblr-1795	724	13	denounce	denounce	VERB
cblr-1795	724	14	low	low	ADJ
cblr-1795	724	15	-	-	PUNCT
cblr-1795	724	16	profit	profit	NOUN
cblr-1795	724	17	llc	llc	NOUN
cblr-1795	724	18	entity	entity	NOUN
cblr-1795	724	19	as	as	ADP
cblr-1795	724	20	"	"	PUNCT
cblr-1795	724	21	trap	trap	NOUN
cblr-1795	724	22	for	for	ADP
cblr-1795	724	23	the	the	DET
cblr-1795	724	24	unwary	unwary	ADJ
cblr-1795	724	25	,	,	PUNCT
cblr-1795	724	26	"	"	PUNCT
cblr-1795	724	27	67	67	NUM
cblr-1795	724	28	exempt	exempt	ADJ
cblr-1795	724	29	org	org	NOUN
cblr-1795	724	30	.	.	PUNCT
cblr-1795	725	1	tax	tax	NOUN
cblr-1795	725	2	rev	rev	PROPN
cblr-1795	725	3	.	.	PROPN
cblr-1795	725	4	334	334	NUM
cblr-1795	725	5	,	,	PUNCT
cblr-1795	725	6	334	334	NUM
cblr-1795	725	7	(	(	PUNCT
cblr-1795	725	8	2011	2011	NUM
cblr-1795	725	9	)	)	PUNCT
cblr-1795	725	10	.	.	PUNCT
cblr-1795	726	1	188	188	NUM
cblr-1795	727	1	i	i	PROPN
cblr-1795	727	2	d.	d.	PROPN
cblr-1795	727	3	276	276	NUM
cblr-1795	727	4	col	col	PROPN
cblr-1795	727	5	umia	umia	PROPN
cblr-1795	727	6	b	b	PROPN
cblr-1795	727	7	usiness	usiness	PROPN
cblr-1795	727	8	la	la	PROPN
cblr-1795	727	9	w	w	PROPN
cblr-1795	727	10	re	re	PROPN
cblr-1795	727	11	vie	vie	PROPN
cblr-1795	727	12	w	w	PROPN
cblr-1795	728	1	[	[	X
cblr-1795	728	2	vol	vol	NOUN
cblr-1795	728	3	.	.	PUNCT
cblr-1795	728	4	2013	2013	NUM
cblr-1795	728	5	would	would	AUX
cblr-1795	728	6	be	be	AUX
cblr-1795	728	7	premature	premature	ADJ
cblr-1795	728	8	.	.	PUNCT
cblr-1795	729	1	"189	"189	PROPN
cblr-1795	729	2	vermont	vermont	PROPN
cblr-1795	729	3	l3cs	l3cs	PUNCT
cblr-1795	729	4	report	report	VERB
cblr-1795	729	5	a	a	DET
cblr-1795	729	6	generally	generally	ADV
cblr-1795	729	7	negative	negative	ADJ
cblr-1795	729	8	response	response	NOUN
cblr-1795	729	9	from	from	ADP
cblr-1795	729	10	foundations	foundation	NOUN
cblr-1795	729	11	when	when	SCONJ
cblr-1795	729	12	seeking	seek	VERB
cblr-1795	729	13	pri	pri	NOUN
cblr-1795	729	14	.	.	PROPN
cblr-1795	730	1	l3c	l3c	PROPN
cblr-1795	730	2	managers	manager	NOUN
cblr-1795	730	3	in	in	ADP
cblr-1795	730	4	vermont	vermont	PROPN
cblr-1795	730	5	reported	report	VERB
cblr-1795	730	6	that	that	SCONJ
cblr-1795	730	7	they	they	PRON
cblr-1795	730	8	expected	expect	VERB
cblr-1795	730	9	foundations	foundation	NOUN
cblr-1795	730	10	to	to	PART
cblr-1795	730	11	be	be	AUX
cblr-1795	730	12	"	"	PUNCT
cblr-1795	730	13	up	up	ADP
cblr-1795	730	14	to	to	PART
cblr-1795	730	15	speed	speed	VERB
cblr-1795	730	16	"	"	PUNCT
cblr-1795	730	17	on	on	ADP
cblr-1795	730	18	the	the	DET
cblr-1795	730	19	concept	concept	NOUN
cblr-1795	730	20	of	of	ADP
cblr-1795	730	21	l3cs	l3cs	PUNCT
cblr-1795	730	22	and	and	CCONJ
cblr-1795	730	23	their	their	PRON
cblr-1795	730	24	relation	relation	NOUN
cblr-1795	730	25	to	to	PART
cblr-1795	730	26	pris.o90	pris.o90	VERB
cblr-1795	730	27	however	however	ADV
cblr-1795	730	28	,	,	PUNCT
cblr-1795	730	29	many	many	ADJ
cblr-1795	730	30	foundations	foundation	NOUN
cblr-1795	730	31	remained	remain	VERB
cblr-1795	730	32	wary	wary	ADJ
cblr-1795	730	33	;	;	PUNCT
cblr-1795	730	34	in	in	ADP
cblr-1795	730	35	a	a	DET
cblr-1795	730	36	2010	2010	NUM
cblr-1795	730	37	survey	survey	NOUN
cblr-1795	730	38	of	of	ADP
cblr-1795	730	39	l3cs	l3cs	NOUN
cblr-1795	730	40	,	,	PUNCT
cblr-1795	730	41	none	none	NOUN
cblr-1795	730	42	reported	report	VERB
cblr-1795	730	43	receiving	receive	VERB
cblr-1795	730	44	a	a	DET
cblr-1795	730	45	pri	pri	NOUN
cblr-1795	730	46	from	from	ADP
cblr-1795	730	47	a	a	DET
cblr-1795	730	48	private	private	ADJ
cblr-1795	730	49	foundation.1	foundation.1	NOUN
cblr-1795	730	50	9	9	NUM
cblr-1795	730	51	'	'	PUNCT
cblr-1795	730	52	of	of	ADP
cblr-1795	730	53	twentyeight	twentyeight	ADJ
cblr-1795	730	54	l3cs	l3cs	PUNCT
cblr-1795	730	55	surveyed	survey	VERB
cblr-1795	730	56	in	in	ADP
cblr-1795	730	57	vermont	vermont	PROPN
cblr-1795	730	58	,	,	PUNCT
cblr-1795	730	59	only	only	ADV
cblr-1795	730	60	three	three	NUM
cblr-1795	730	61	received	receive	VERB
cblr-1795	730	62	any	any	DET
cblr-1795	730	63	support	support	NOUN
cblr-1795	730	64	from	from	ADP
cblr-1795	730	65	foundations	foundation	NOUN
cblr-1795	730	66	(	(	PUNCT
cblr-1795	730	67	in	in	ADP
cblr-1795	730	68	the	the	DET
cblr-1795	730	69	form	form	NOUN
cblr-1795	730	70	of	of	ADP
cblr-1795	730	71	grants).192	grants).192	PROPN
cblr-1795	730	72	to	to	PART
cblr-1795	730	73	get	get	VERB
cblr-1795	730	74	this	this	DET
cblr-1795	730	75	foundation	foundation	NOUN
cblr-1795	730	76	support	support	NOUN
cblr-1795	730	77	,	,	PUNCT
cblr-1795	730	78	the	the	DET
cblr-1795	730	79	three	three	NUM
cblr-1795	730	80	organizations	organization	NOUN
cblr-1795	730	81	were	be	AUX
cblr-1795	730	82	forced	force	VERB
cblr-1795	730	83	to	to	PART
cblr-1795	730	84	set	set	VERB
cblr-1795	730	85	up	up	ADP
cblr-1795	730	86	complex	complex	ADJ
cblr-1795	730	87	legal	legal	ADJ
cblr-1795	730	88	structures	structure	NOUN
cblr-1795	730	89	:	:	PUNCT
cblr-1795	730	90	one	one	NUM
cblr-1795	730	91	needed	need	VERB
cblr-1795	730	92	to	to	PART
cblr-1795	730	93	set	set	VERB
cblr-1795	730	94	up	up	ADP
cblr-1795	730	95	an	an	DET
cblr-1795	730	96	affiliated	affiliated	ADJ
cblr-1795	730	97	501(c)(3	501(c)(3	NOUN
cblr-1795	730	98	)	)	PUNCT
cblr-1795	730	99	to	to	PART
cblr-1795	730	100	receive	receive	VERB
cblr-1795	730	101	grant	grant	NOUN
cblr-1795	730	102	funding	funding	NOUN
cblr-1795	730	103	,	,	PUNCT
cblr-1795	730	104	while	while	SCONJ
cblr-1795	730	105	two	two	NUM
cblr-1795	730	106	others	other	NOUN
cblr-1795	730	107	created	create	VERB
cblr-1795	730	108	fiscal	fiscal	ADJ
cblr-1795	730	109	sponsorship	sponsorship	NOUN
cblr-1795	730	110	relationships.193	relationships.193	NOUN
cblr-1795	730	111	many	many	ADJ
cblr-1795	730	112	l3c	l3c	NOUN
cblr-1795	730	113	advocates	advocate	NOUN
cblr-1795	730	114	have	have	AUX
cblr-1795	730	115	even	even	ADV
cblr-1795	730	116	acknowledged	acknowledge	VERB
cblr-1795	730	117	these	these	DET
cblr-1795	730	118	problems	problem	NOUN
cblr-1795	730	119	with	with	ADP
cblr-1795	730	120	the	the	DET
cblr-1795	730	121	l3c	l3c	PROPN
cblr-1795	730	122	model	model	NOUN
cblr-1795	730	123	,	,	PUNCT
cblr-1795	730	124	and	and	CCONJ
cblr-1795	730	125	now	now	ADV
cblr-1795	730	126	believe	believe	VERB
cblr-1795	730	127	some	some	DET
cblr-1795	730	128	form	form	NOUN
cblr-1795	730	129	of	of	ADP
cblr-1795	730	130	federal	federal	ADJ
cblr-1795	730	131	legislation	legislation	NOUN
cblr-1795	730	132	is	be	AUX
cblr-1795	730	133	required.19	required.19	PROPN
cblr-1795	730	134	4	4	NUM
cblr-1795	730	135	proposed	propose	VERB
cblr-1795	730	136	legislation	legislation	NOUN
cblr-1795	730	137	would	would	AUX
cblr-1795	730	138	call	call	VERB
cblr-1795	730	139	for	for	ADP
cblr-1795	730	140	a	a	DET
cblr-1795	730	141	fairly	fairly	ADV
cblr-1795	730	142	significant	significant	ADJ
cblr-1795	730	143	overhaul	overhaul	NOUN
cblr-1795	730	144	of	of	ADP
cblr-1795	730	145	the	the	DET
cblr-1795	730	146	entire	entire	ADJ
cblr-1795	730	147	pri	pri	NOUN
cblr-1795	730	148	-	-	PUNCT
cblr-1795	730	149	making	make	VERB
cblr-1795	730	150	process	process	NOUN
cblr-1795	730	151	,	,	PUNCT
cblr-1795	730	152	in	in	ADP
cblr-1795	730	153	order	order	NOUN
cblr-1795	730	154	to	to	PART
cblr-1795	730	155	make	make	VERB
cblr-1795	730	156	the	the	DET
cblr-1795	730	157	nature	nature	NOUN
cblr-1795	730	158	of	of	ADP
cblr-1795	730	159	the	the	DET
cblr-1795	730	160	recipient	recipient	NOUN
cblr-1795	730	161	organization	organization	NOUN
cblr-1795	730	162	a	a	DET
cblr-1795	730	163	significant	significant	ADJ
cblr-1795	730	164	factor	factor	NOUN
cblr-1795	730	165	in	in	ADP
cblr-1795	730	166	pri	pri	NOUN
cblr-1795	730	167	determinations	determination	NOUN
cblr-1795	730	168	by	by	ADP
cblr-1795	730	169	the	the	DET
cblr-1795	730	170	irs.195	irs.195	NOUN
cblr-1795	730	171	to	to	ADP
cblr-1795	730	172	that	that	DET
cblr-1795	730	173	end	end	NOUN
cblr-1795	730	174	,	,	PUNCT
cblr-1795	730	175	the	the	DET
cblr-1795	730	176	program	program	NOUN
cblr-1795	730	177	-	-	PUNCT
cblr-1795	730	178	related	relate	VERB
cblr-1795	730	179	promotion	promotion	NOUN
cblr-1795	730	180	act	act	NOUN
cblr-1795	730	181	of	of	ADP
cblr-1795	730	182	2008	2008	NUM
cblr-1795	730	183	was	be	AUX
cblr-1795	730	184	presented	present	VERB
cblr-1795	730	185	to	to	ADP
cblr-1795	730	186	and	and	CCONJ
cblr-1795	730	187	discussed	discuss	VERB
cblr-1795	730	188	with	with	ADP
cblr-1795	730	189	the	the	DET
cblr-1795	730	190	staffs	staff	NOUN
cblr-1795	730	191	of	of	ADP
cblr-1795	730	192	both	both	CCONJ
cblr-1795	730	193	the	the	DET
cblr-1795	730	194	senate	senate	PROPN
cblr-1795	730	195	finance	finance	PROPN
cblr-1795	730	196	committee	committee	PROPN
cblr-1795	730	197	and	and	CCONJ
cblr-1795	730	198	the	the	DET
cblr-1795	730	199	joint	joint	ADJ
cblr-1795	730	200	committee	committee	NOUN
cblr-1795	730	201	on	on	ADP
cblr-1795	730	202	taxation	taxation	NOUN
cblr-1795	730	203	.	.	PUNCT
cblr-1795	730	204	'	'	PUNCT
cblr-1795	731	1	96	96	NUM
cblr-1795	731	2	the	the	DET
cblr-1795	731	3	legislation	legislation	NOUN
cblr-1795	731	4	,	,	PUNCT
cblr-1795	731	5	and	and	CCONJ
cblr-1795	731	6	amendments	amendment	NOUN
cblr-1795	731	7	proposed	propose	VERB
cblr-1795	731	8	within	within	ADP
cblr-1795	731	9	the	the	DET
cblr-1795	731	10	past	past	ADJ
cblr-1795	731	11	two	two	NUM
cblr-1795	731	12	years	year	NOUN
cblr-1795	731	13	,	,	PUNCT
cblr-1795	731	14	seek	seek	VERB
cblr-1795	731	15	to	to	PART
cblr-1795	731	16	amend	amend	VERB
cblr-1795	731	17	section	section	NOUN
cblr-1795	731	18	4944(c	4944(c	NOUN
cblr-1795	731	19	)	)	PUNCT
cblr-1795	731	20	of	of	ADP
cblr-1795	731	21	the	the	DET
cblr-1795	731	22	irs	irs	PROPN
cblr-1795	731	23	code	code	NOUN
cblr-1795	731	24	to	to	PART
cblr-1795	731	25	provide	provide	VERB
cblr-1795	731	26	that	that	SCONJ
cblr-1795	731	27	the	the	DET
cblr-1795	731	28	pri	pri	NOUN
cblr-1795	731	29	recipient	recipient	NOUN
cblr-1795	731	30	(	(	PUNCT
cblr-1795	731	31	i.e.	i.e.	X
cblr-1795	731	32	,	,	PUNCT
cblr-1795	731	33	the	the	DET
cblr-1795	731	34	l3c	l3c	NOUN
cblr-1795	731	35	)	)	PUNCT
cblr-1795	731	36	may	may	AUX
cblr-1795	731	37	apply	apply	VERB
cblr-1795	731	38	to	to	ADP
cblr-1795	731	39	the	the	DET
cblr-1795	731	40	irs	irs	PROPN
cblr-1795	731	41	for	for	ADP
cblr-1795	731	42	a	a	DET
cblr-1795	731	43	"	"	PUNCT
cblr-1795	731	44	safe	safe	ADJ
cblr-1795	731	45	harbor	harbor	NOUN
cblr-1795	731	46	determination	determination	NOUN
cblr-1795	731	47	.	.	PUNCT
cblr-1795	731	48	"	"	PUNCT
cblr-1795	732	1	97	97	NUM
cblr-1795	732	2	once	once	SCONJ
cblr-1795	732	3	the	the	DET
cblr-1795	732	4	l3c	l3c	PROPN
cblr-1795	732	5	has	have	AUX
cblr-1795	732	6	received	receive	VERB
cblr-1795	732	7	a	a	DET
cblr-1795	732	8	safe	safe	ADJ
cblr-1795	732	9	harbor	harbor	NOUN
cblr-1795	732	10	189	189	NUM
cblr-1795	732	11	vitello	vitello	NOUN
cblr-1795	732	12	,	,	PUNCT
cblr-1795	732	13	supra	supra	PROPN
cblr-1795	732	14	note	note	NOUN
cblr-1795	732	15	47	47	NUM
cblr-1795	732	16	,	,	PUNCT
cblr-1795	732	17	at	at	ADP
cblr-1795	732	18	577	577	NUM
cblr-1795	732	19	.	.	PUNCT
cblr-1795	733	1	190	190	NUM
cblr-1795	733	2	see	see	VERB
cblr-1795	733	3	schmidt	schmidt	NOUN
cblr-1795	733	4	,	,	PUNCT
cblr-1795	733	5	supra	supra	PROPN
cblr-1795	733	6	note	note	NOUN
cblr-1795	733	7	20	20	NUM
cblr-1795	733	8	,	,	PUNCT
cblr-1795	733	9	at	at	ADP
cblr-1795	733	10	187	187	NUM
cblr-1795	733	11	-	-	SYM
cblr-1795	733	12	88	88	NUM
cblr-1795	733	13	.	.	PUNCT
cblr-1795	733	14	191	191	NUM
cblr-1795	734	1	i	i	PRON
cblr-1795	734	2	d.	d.	PROPN
cblr-1795	734	3	192	192	NUM
cblr-1795	735	1	i	i	PRON
cblr-1795	735	2	d.	d.	PROPN
cblr-1795	735	3	193	193	NUM
cblr-1795	736	1	i	i	PROPN
cblr-1795	736	2	d.	d.	PROPN
cblr-1795	736	3	194	194	NUM
cblr-1795	736	4	see	see	VERB
cblr-1795	736	5	murray	murray	PROPN
cblr-1795	736	6	&	&	CCONJ
cblr-1795	736	7	hwang	hwang	PROPN
cblr-1795	736	8	,	,	PUNCT
cblr-1795	736	9	supra	supra	PROPN
cblr-1795	736	10	note	note	PROPN
cblr-1795	736	11	1	1	NUM
cblr-1795	736	12	,	,	PUNCT
cblr-1795	736	13	at	at	ADP
cblr-1795	736	14	25	25	NUM
cblr-1795	736	15	.	.	NOUN
cblr-1795	736	16	195	195	NUM
cblr-1795	736	17	as	as	ADP
cblr-1795	736	18	one	one	NUM
cblr-1795	736	19	l3c	l3c	NOUN
cblr-1795	736	20	advocate	advocate	NOUN
cblr-1795	736	21	notes	note	NOUN
cblr-1795	736	22	,	,	PUNCT
cblr-1795	736	23	"	"	PUNCT
cblr-1795	736	24	i	i	PRON
cblr-1795	736	25	think	think	VERB
cblr-1795	736	26	federal	federal	ADJ
cblr-1795	736	27	legislation	legislation	NOUN
cblr-1795	736	28	is	be	AUX
cblr-1795	736	29	a	a	DET
cblr-1795	736	30	huge	huge	ADJ
cblr-1795	736	31	part	part	NOUN
cblr-1795	736	32	of	of	ADP
cblr-1795	736	33	making	make	VERB
cblr-1795	736	34	[	[	X
cblr-1795	736	35	l3c	l3c	X
cblr-1795	736	36	]	]	X
cblr-1795	736	37	numbers	number	NOUN
cblr-1795	736	38	grow	grow	VERB
cblr-1795	736	39	.	.	PUNCT
cblr-1795	736	40	"	"	PUNCT
cblr-1795	737	1	lang	lang	PROPN
cblr-1795	737	2	&	&	CCONJ
cblr-1795	737	3	minnigh	minnigh	PROPN
cblr-1795	737	4	,	,	PUNCT
cblr-1795	737	5	supra	supra	PROPN
cblr-1795	737	6	note	note	PROPN
cblr-1795	737	7	17	17	NUM
cblr-1795	737	8	,	,	PUNCT
cblr-1795	737	9	at	at	ADP
cblr-1795	737	10	24	24	NUM
cblr-1795	737	11	.	.	PUNCT
cblr-1795	737	12	196	196	NUM
cblr-1795	737	13	brewer	brewer	NOUN
cblr-1795	737	14	&	&	CCONJ
cblr-1795	737	15	rhim	rhim	PROPN
cblr-1795	737	16	,	,	PUNCT
cblr-1795	737	17	supra	supra	PROPN
cblr-1795	737	18	note	note	PROPN
cblr-1795	737	19	89	89	NUM
cblr-1795	737	20	,	,	PUNCT
cblr-1795	737	21	at	at	ADP
cblr-1795	737	22	18	18	NUM
cblr-1795	737	23	.	.	SYM
cblr-1795	737	24	197	197	NUM
cblr-1795	737	25	letter	letter	NOUN
cblr-1795	737	26	from	from	ADP
cblr-1795	737	27	marcus	marcus	PROPN
cblr-1795	737	28	s.	s.	PROPN
cblr-1795	737	29	owens	owens	PROPN
cblr-1795	737	30	,	,	PUNCT
cblr-1795	737	31	partner	partner	NOUN
cblr-1795	737	32	,	,	PUNCT
cblr-1795	737	33	caplin	caplin	PROPN
cblr-1795	737	34	&	&	CCONJ
cblr-1795	737	35	drysdale	drysdale	PROPN
cblr-1795	737	36	,	,	PUNCT
cblr-1795	737	37	to	to	ADP
cblr-1795	737	38	ronald	ronald	PROPN
cblr-1795	737	39	j.	j.	PROPN
cblr-1795	737	40	schultz	schultz	PROPN
cblr-1795	737	41	,	,	PUNCT
cblr-1795	737	42	senior	senior	ADJ
cblr-1795	737	43	technical	technical	ADJ
cblr-1795	737	44	advisor	advisor	NOUN
cblr-1795	737	45	,	,	PUNCT
cblr-1795	737	46	tax	tax	NOUN
cblr-1795	737	47	exempt	exempt	ADJ
cblr-1795	737	48	and	and	CCONJ
cblr-1795	737	49	gov't	gov't	ADJ
cblr-1795	737	50	l3cs	l3cs	PUNCT
cblr-1795	737	51	and	and	CCONJ
cblr-1795	737	52	program	program	NOUN
cblr-1795	737	53	-	-	PUNCT
cblr-1795	737	54	rela	rela	PROPN
cblr-1795	737	55	ted	ted	PROPN
cblr-1795	737	56	investment	investment	NOUN
cblr-1795	737	57	277	277	NUM
cblr-1795	737	58	no	no	NOUN
cblr-1795	737	59	.	.	PUNCT
cblr-1795	738	1	1:242	1:242	NUM
cblr-1795	738	2	]	]	X
cblr-1795	738	3	determination	determination	NOUN
cblr-1795	738	4	,	,	PUNCT
cblr-1795	738	5	any	any	DET
cblr-1795	738	6	below	below	ADP
cblr-1795	738	7	-	-	PUNCT
cblr-1795	738	8	market	market	NOUN
cblr-1795	738	9	investment	investment	NOUN
cblr-1795	738	10	into	into	ADP
cblr-1795	738	11	the	the	DET
cblr-1795	738	12	entity	entity	NOUN
cblr-1795	738	13	by	by	ADP
cblr-1795	738	14	a	a	DET
cblr-1795	738	15	private	private	ADJ
cblr-1795	738	16	foundation	foundation	NOUN
cblr-1795	738	17	automatically	automatically	ADV
cblr-1795	738	18	meets	meet	VERB
cblr-1795	738	19	pri	pri	NOUN
cblr-1795	738	20	requirements	requirement	NOUN
cblr-1795	738	21	.	.	PUNCT
cblr-1795	739	1	"19	"19	PUNCT
cblr-1795	740	1	the	the	DET
cblr-1795	740	2	legislation	legislation	NOUN
cblr-1795	740	3	also	also	ADV
cblr-1795	740	4	institutes	institute	VERB
cblr-1795	740	5	a	a	DET
cblr-1795	740	6	reporting	reporting	NOUN
cblr-1795	740	7	requirement	requirement	NOUN
cblr-1795	740	8	for	for	ADP
cblr-1795	740	9	for	for	ADP
cblr-1795	740	10	-	-	PUNCT
cblr-1795	740	11	profit	profit	NOUN
cblr-1795	740	12	entities	entity	NOUN
cblr-1795	740	13	,	,	PUNCT
cblr-1795	740	14	such	such	ADJ
cblr-1795	740	15	as	as	ADP
cblr-1795	740	16	l3cs	l3cs	NUM
cblr-1795	740	17	,	,	PUNCT
cblr-1795	740	18	receiving	receive	VERB
cblr-1795	740	19	pris	pris	NOUN
cblr-1795	740	20	(	(	PUNCT
cblr-1795	740	21	although	although	SCONJ
cblr-1795	740	22	none	none	NOUN
cblr-1795	740	23	currently	currently	ADV
cblr-1795	740	24	exist).199	exist).199	VERB
cblr-1795	740	25	this	this	DET
cblr-1795	740	26	reporting	reporting	NOUN
cblr-1795	740	27	requirement	requirement	NOUN
cblr-1795	740	28	would	would	AUX
cblr-1795	740	29	serve	serve	VERB
cblr-1795	740	30	as	as	ADP
cblr-1795	740	31	ex	ex	ADJ
cblr-1795	740	32	post	post	X
cblr-1795	740	33	facto	facto	X
cblr-1795	740	34	review	review	NOUN
cblr-1795	740	35	to	to	PART
cblr-1795	740	36	ensure	ensure	VERB
cblr-1795	740	37	that	that	SCONJ
cblr-1795	740	38	foundations	foundation	NOUN
cblr-1795	740	39	are	be	AUX
cblr-1795	740	40	not	not	PART
cblr-1795	740	41	abusing	abuse	VERB
cblr-1795	740	42	pris	pri	VERB
cblr-1795	740	43	by	by	ADP
cblr-1795	740	44	providing	provide	VERB
cblr-1795	740	45	support	support	NOUN
cblr-1795	740	46	to	to	ADP
cblr-1795	740	47	l3cs	l3cs	X
cblr-1795	740	48	completely	completely	ADV
cblr-1795	740	49	unrelated	unrelated	ADJ
cblr-1795	740	50	to	to	ADP
cblr-1795	740	51	the	the	DET
cblr-1795	740	52	foundations	foundation	NOUN
cblr-1795	740	53	'	'	PART
cblr-1795	740	54	missions	mission	NOUN
cblr-1795	740	55	.	.	PUNCT
cblr-1795	741	1	another	another	DET
cblr-1795	741	2	proposed	propose	VERB
cblr-1795	741	3	bill	bill	NOUN
cblr-1795	741	4	,	,	PUNCT
cblr-1795	741	5	the	the	DET
cblr-1795	741	6	philanthropic	philanthropic	NOUN
cblr-1795	741	7	facilitation	facilitation	NOUN
cblr-1795	741	8	act	act	NOUN
cblr-1795	741	9	of	of	ADP
cblr-1795	741	10	2010	2010	NUM
cblr-1795	741	11	,	,	PUNCT
cblr-1795	741	12	seeks	seek	VERB
cblr-1795	741	13	to	to	PART
cblr-1795	741	14	modify	modify	VERB
cblr-1795	741	15	section	section	NOUN
cblr-1795	741	16	4944(c	4944(c	NOUN
cblr-1795	741	17	)	)	PUNCT
cblr-1795	741	18	of	of	ADP
cblr-1795	741	19	the	the	DET
cblr-1795	741	20	irs	irs	PROPN
cblr-1795	741	21	code	code	NOUN
cblr-1795	741	22	to	to	PART
cblr-1795	741	23	provide	provide	VERB
cblr-1795	741	24	for	for	ADP
cblr-1795	741	25	a	a	DET
cblr-1795	741	26	rebuttable	rebuttable	ADJ
cblr-1795	741	27	presumption	presumption	NOUN
cblr-1795	741	28	that	that	SCONJ
cblr-1795	741	29	investment	investment	NOUN
cblr-1795	741	30	in	in	ADP
cblr-1795	741	31	all	all	DET
cblr-1795	741	32	entities	entity	NOUN
cblr-1795	741	33	organized	organize	VERB
cblr-1795	741	34	as	as	ADP
cblr-1795	741	35	l3cs	l3cs	X
cblr-1795	741	36	under	under	ADP
cblr-1795	741	37	state	state	NOUN
cblr-1795	741	38	or	or	CCONJ
cblr-1795	741	39	federally	federally	ADV
cblr-1795	741	40	recognized	recognize	VERB
cblr-1795	741	41	tribal	tribal	ADJ
cblr-1795	741	42	law	law	NOUN
cblr-1795	741	43	qualifies	qualify	VERB
cblr-1795	741	44	as	as	ADP
cblr-1795	741	45	pri.200	pri.200	PROPN
cblr-1795	741	46	such	such	ADJ
cblr-1795	741	47	federal	federal	ADJ
cblr-1795	741	48	legislation	legislation	NOUN
cblr-1795	741	49	would	would	AUX
cblr-1795	741	50	eliminate	eliminate	VERB
cblr-1795	741	51	the	the	DET
cblr-1795	741	52	need	need	NOUN
cblr-1795	741	53	for	for	ADP
cblr-1795	741	54	private	private	ADJ
cblr-1795	741	55	letter	letter	NOUN
cblr-1795	741	56	rulings	ruling	NOUN
cblr-1795	741	57	or	or	CCONJ
cblr-1795	741	58	legal	legal	ADJ
cblr-1795	741	59	opinions	opinion	NOUN
cblr-1795	741	60	,	,	PUNCT
cblr-1795	741	61	and	and	CCONJ
cblr-1795	741	62	thus	thus	ADV
cblr-1795	741	63	truly	truly	ADV
cblr-1795	741	64	streamline	streamline	VERB
cblr-1795	741	65	the	the	DET
cblr-1795	741	66	process	process	NOUN
cblr-1795	741	67	for	for	ADP
cblr-1795	741	68	making	make	VERB
cblr-1795	741	69	pri.201	pri.201	NOUN
cblr-1795	741	70	the	the	DET
cblr-1795	741	71	fact	fact	NOUN
cblr-1795	741	72	that	that	SCONJ
cblr-1795	741	73	these	these	DET
cblr-1795	741	74	proposed	propose	VERB
cblr-1795	741	75	changes	change	NOUN
cblr-1795	741	76	focus	focus	VERB
cblr-1795	741	77	on	on	ADP
cblr-1795	741	78	either	either	CCONJ
cblr-1795	741	79	making	make	VERB
cblr-1795	741	80	the	the	DET
cblr-1795	741	81	form	form	NOUN
cblr-1795	741	82	of	of	ADP
cblr-1795	741	83	the	the	DET
cblr-1795	741	84	recipient	recipient	NOUN
cblr-1795	741	85	organization	organization	NOUN
cblr-1795	741	86	an	an	DET
cblr-1795	741	87	important	important	ADJ
cblr-1795	741	88	-	-	PUNCT
cblr-1795	741	89	if	if	SCONJ
cblr-1795	741	90	not	not	PART
cblr-1795	741	91	dispositive	dispositive	ADJ
cblr-1795	741	92	-	-	PUNCT
cblr-1795	741	93	factor	factor	NOUN
cblr-1795	741	94	,	,	PUNCT
cblr-1795	741	95	or	or	CCONJ
cblr-1795	741	96	allowing	allow	VERB
cblr-1795	741	97	the	the	DET
cblr-1795	741	98	recipient	recipient	NOUN
cblr-1795	741	99	organization	organization	NOUN
cblr-1795	741	100	to	to	PART
cblr-1795	741	101	apply	apply	VERB
cblr-1795	741	102	for	for	ADP
cblr-1795	741	103	"	"	PUNCT
cblr-1795	741	104	special	special	ADJ
cblr-1795	741	105	status	status	NOUN
cblr-1795	741	106	,	,	PUNCT
cblr-1795	741	107	"	"	PUNCT
cblr-1795	741	108	lends	lend	VERB
cblr-1795	741	109	credence	credence	NOUN
cblr-1795	741	110	to	to	ADP
cblr-1795	741	111	the	the	DET
cblr-1795	741	112	argument	argument	NOUN
cblr-1795	741	113	that	that	SCONJ
cblr-1795	741	114	state	state	NOUN
cblr-1795	741	115	l3c	l3c	NOUN
cblr-1795	741	116	legislation	legislation	NOUN
cblr-1795	741	117	,	,	PUNCT
cblr-1795	741	118	as	as	ADP
cblr-1795	741	119	currently	currently	ADV
cblr-1795	741	120	drafted	draft	VERB
cblr-1795	741	121	,	,	PUNCT
cblr-1795	741	122	will	will	AUX
cblr-1795	741	123	not	not	PART
cblr-1795	741	124	facilitate	facilitate	VERB
cblr-1795	741	125	pris	pris	NOUN
cblr-1795	741	126	.	.	PUNCT
cblr-1795	742	1	however	however	ADV
cblr-1795	742	2	,	,	PUNCT
cblr-1795	742	3	at	at	ADP
cblr-1795	742	4	this	this	DET
cblr-1795	742	5	moment	moment	NOUN
cblr-1795	742	6	the	the	DET
cblr-1795	742	7	chance	chance	NOUN
cblr-1795	742	8	of	of	ADP
cblr-1795	742	9	any	any	DET
cblr-1795	742	10	federal	federal	ADJ
cblr-1795	742	11	legislation	legislation	NOUN
cblr-1795	742	12	being	be	AUX
cblr-1795	742	13	enacted	enact	VERB
cblr-1795	742	14	appears	appear	VERB
cblr-1795	742	15	minimal.2	minimal.2	PROPN
cblr-1795	742	16	02	02	NUM
cblr-1795	742	17	congress	congress	PROPN
cblr-1795	742	18	has	have	VERB
cblr-1795	742	19	a	a	DET
cblr-1795	742	20	few	few	ADJ
cblr-1795	742	21	countervailing	countervailing	ADJ
cblr-1795	742	22	concerns	concern	NOUN
cblr-1795	742	23	.	.	PUNCT
cblr-1795	743	1	first	first	ADV
cblr-1795	743	2	,	,	PUNCT
cblr-1795	743	3	a	a	DET
cblr-1795	743	4	simplified	simplified	ADJ
cblr-1795	743	5	process	process	NOUN
cblr-1795	743	6	for	for	ADP
cblr-1795	743	7	pris	pris	PROPN
cblr-1795	743	8	would	would	AUX
cblr-1795	743	9	increase	increase	VERB
cblr-1795	743	10	the	the	DET
cblr-1795	743	11	risk	risk	NOUN
cblr-1795	743	12	of	of	ADP
cblr-1795	743	13	charitable	charitable	ADJ
cblr-1795	743	14	funds	fund	NOUN
cblr-1795	743	15	being	be	AUX
cblr-1795	743	16	used	use	VERB
cblr-1795	743	17	for	for	ADP
cblr-1795	743	18	commercial	commercial	ADJ
cblr-1795	743	19	purposes	purpose	NOUN
cblr-1795	743	20	including	include	VERB
cblr-1795	743	21	the	the	DET
cblr-1795	743	22	production	production	NOUN
cblr-1795	743	23	of	of	ADP
cblr-1795	743	24	income.203	income.203	X
cblr-1795	743	25	similarly	similarly	ADV
cblr-1795	743	26	,	,	PUNCT
cblr-1795	743	27	a	a	DET
cblr-1795	743	28	simplified	simplified	ADJ
cblr-1795	743	29	l3c	l3c	NOUN
cblr-1795	743	30	process	process	NOUN
cblr-1795	743	31	would	would	AUX
cblr-1795	743	32	encourage	encourage	VERB
cblr-1795	743	33	private	private	ADJ
cblr-1795	743	34	foundations	foundation	NOUN
cblr-1795	743	35	entities	entity	NOUN
cblr-1795	743	36	div	div	PROPN
cblr-1795	743	37	.	.	PROPN
cblr-1795	743	38	,	,	PUNCT
cblr-1795	743	39	irs	irs	PROPN
cblr-1795	743	40	(	(	PUNCT
cblr-1795	743	41	july	july	PROPN
cblr-1795	743	42	8	8	NUM
cblr-1795	743	43	,	,	PUNCT
cblr-1795	743	44	2009	2009	NUM
cblr-1795	743	45	)	)	PUNCT
cblr-1795	743	46	,	,	PUNCT
cblr-1795	743	47	available	available	ADJ
cblr-1795	743	48	at	at	ADP
cblr-1795	743	49	http://americansfor	http://americansfor	ADP
cblr-1795	743	50	communitydevelopment.org/downloads/nascoq-a.pdf	communitydevelopment.org/downloads/nascoq-a.pdf	PROPN
cblr-1795	743	51	.	.	PUNCT
cblr-1795	744	1	198	198	NUM
cblr-1795	744	2	letter	letter	NOUN
cblr-1795	744	3	from	from	ADP
cblr-1795	744	4	marcus	marcus	PROPN
cblr-1795	744	5	s.	s.	PROPN
cblr-1795	744	6	owens	owens	PROPN
cblr-1795	744	7	,	,	PUNCT
cblr-1795	744	8	supra	supra	PROPN
cblr-1795	744	9	note	note	NOUN
cblr-1795	744	10	197	197	NUM
cblr-1795	744	11	.	.	NOUN
cblr-1795	744	12	199	199	NUM
cblr-1795	745	1	i	i	NOUN
cblr-1795	745	2	d.	d.	NOUN
cblr-1795	745	3	200	200	NUM
cblr-1795	745	4	ams	am	NOUN
cblr-1795	745	5	.	.	PUNCT
cblr-1795	746	1	for	for	ADP
cblr-1795	746	2	cmty	cmty	NOUN
cblr-1795	746	3	.	.	PUNCT
cblr-1795	747	1	dev	dev	PROPN
cblr-1795	747	2	.	.	PROPN
cblr-1795	747	3	,	,	PUNCT
cblr-1795	747	4	philanthropic	philanthropic	NOUN
cblr-1795	747	5	facilitation	facilitation	NOUN
cblr-1795	747	6	act	act	NOUN
cblr-1795	747	7	of	of	ADP
cblr-1795	747	8	2010	2010	NUM
cblr-1795	747	9	,	,	PUNCT
cblr-1795	747	10	at	at	ADP
cblr-1795	747	11	8	8	NUM
cblr-1795	747	12	(	(	PUNCT
cblr-1795	747	13	2010	2010	NUM
cblr-1795	747	14	)	)	PUNCT
cblr-1795	747	15	,	,	PUNCT
cblr-1795	747	16	available	available	ADJ
cblr-1795	747	17	at	at	ADP
cblr-1795	747	18	http://www.americansforcommunitydevelopment	http://www.americansforcommunitydevelopment	PROPN
cblr-1795	747	19	.	.	PUNCT
cblr-1795	748	1	org	org	ADJ
cblr-1795	748	2	/	/	SYM
cblr-1795	748	3	downloads	download	NOUN
cblr-1795	748	4	/	/	SYM
cblr-1795	748	5	philanthropicfacilitationact201o.pdf	philanthropicfacilitationact201o.pdf	NOUN
cblr-1795	748	6	.	.	PUNCT
cblr-1795	749	1	201	201	NUM
cblr-1795	749	2	brewer	brewer	NOUN
cblr-1795	749	3	&	&	CCONJ
cblr-1795	749	4	rhim	rhim	PROPN
cblr-1795	749	5	,	,	PUNCT
cblr-1795	749	6	supra	supra	PROPN
cblr-1795	749	7	note	note	PROPN
cblr-1795	749	8	89	89	NUM
cblr-1795	749	9	,	,	PUNCT
cblr-1795	749	10	at	at	ADP
cblr-1795	749	11	18	18	NUM
cblr-1795	749	12	.	.	PUNCT
cblr-1795	750	1	however	however	ADV
cblr-1795	750	2	,	,	PUNCT
cblr-1795	750	3	this	this	PRON
cblr-1795	750	4	would	would	AUX
cblr-1795	750	5	not	not	PART
cblr-1795	750	6	reduce	reduce	VERB
cblr-1795	750	7	the	the	DET
cblr-1795	750	8	expenditure	expenditure	NOUN
cblr-1795	750	9	responsibility	responsibility	NOUN
cblr-1795	750	10	obligations	obligation	NOUN
cblr-1795	750	11	in	in	ADP
cblr-1795	750	12	which	which	PRON
cblr-1795	750	13	foundations	foundation	NOUN
cblr-1795	750	14	must	must	AUX
cblr-1795	750	15	engage	engage	VERB
cblr-1795	750	16	.	.	PUNCT
cblr-1795	751	1	202	202	NUM
cblr-1795	751	2	callison	callison	PROPN
cblr-1795	751	3	&	&	CCONJ
cblr-1795	751	4	vestal	vestal	PROPN
cblr-1795	751	5	,	,	PUNCT
cblr-1795	751	6	supra	supra	PROPN
cblr-1795	751	7	note	note	NOUN
cblr-1795	751	8	79	79	NUM
cblr-1795	751	9	,	,	PUNCT
cblr-1795	751	10	at	at	ADP
cblr-1795	751	11	286	286	NUM
cblr-1795	751	12	.	.	PUNCT
cblr-1795	751	13	203	203	NUM
cblr-1795	751	14	kleinberger	kleinberger	ADJ
cblr-1795	751	15	,	,	PUNCT
cblr-1795	751	16	supra	supra	PROPN
cblr-1795	751	17	note	note	PROPN
cblr-1795	751	18	21	21	NUM
cblr-1795	751	19	,	,	PUNCT
cblr-1795	751	20	at	at	ADP
cblr-1795	751	21	907	907	NUM
cblr-1795	751	22	n.113	n.113	NOUN
cblr-1795	751	23	.	.	PUNCT
cblr-1795	751	24	278	278	NUM
cblr-1795	751	25	col	col	PROPN
cblr-1795	751	26	umbia	umbia	PROPN
cblr-1795	751	27	b	b	PROPN
cblr-1795	751	28	usiness	usiness	PROPN
cblr-1795	751	29	la	la	PROPN
cblr-1795	751	30	w	w	PROPN
cblr-1795	751	31	re	re	PROPN
cblr-1795	751	32	vie	vie	PROPN
cblr-1795	751	33	w	w	PROPN
cblr-1795	751	34	[	[	PUNCT
cblr-1795	751	35	vol	vol	NOUN
cblr-1795	751	36	.	.	PROPN
cblr-1795	751	37	2013	2013	NUM
cblr-1795	751	38	to	to	PART
cblr-1795	751	39	"	"	PUNCT
cblr-1795	751	40	leap	leap	VERB
cblr-1795	751	41	before	before	SCONJ
cblr-1795	751	42	they	they	PRON
cblr-1795	751	43	look	look	VERB
cblr-1795	751	44	,	,	PUNCT
cblr-1795	751	45	"	"	PUNCT
cblr-1795	751	46	and	and	CCONJ
cblr-1795	751	47	not	not	PART
cblr-1795	751	48	take	take	VERB
cblr-1795	751	49	the	the	DET
cblr-1795	751	50	proper	proper	ADJ
cblr-1795	751	51	precaution	precaution	NOUN
cblr-1795	751	52	regarding	regard	VERB
cblr-1795	751	53	pri.204	pri.204	NOUN
cblr-1795	751	54	additionally	additionally	ADV
cblr-1795	751	55	,	,	PUNCT
cblr-1795	751	56	proposed	propose	VERB
cblr-1795	751	57	legislation	legislation	NOUN
cblr-1795	751	58	would	would	AUX
cblr-1795	751	59	make	make	VERB
cblr-1795	751	60	the	the	DET
cblr-1795	751	61	irs	irs	PROPN
cblr-1795	751	62	the	the	DET
cblr-1795	751	63	administrative	administrative	ADJ
cblr-1795	751	64	gatekeeper	gatekeeper	NOUN
cblr-1795	751	65	for	for	ADP
cblr-1795	751	66	l3cs	l3cs	NOUN
cblr-1795	751	67	,	,	PUNCT
cblr-1795	751	68	creating	create	VERB
cblr-1795	751	69	additional	additional	ADJ
cblr-1795	751	70	cost	cost	NOUN
cblr-1795	751	71	for	for	ADP
cblr-1795	751	72	the	the	DET
cblr-1795	751	73	federal	federal	ADJ
cblr-1795	751	74	government	government	NOUN
cblr-1795	751	75	.	.	PUNCT
cblr-1795	752	1	it	it	PRON
cblr-1795	752	2	is	be	AUX
cblr-1795	752	3	not	not	PART
cblr-1795	752	4	at	at	ADV
cblr-1795	752	5	all	all	ADV
cblr-1795	752	6	clear	clear	ADJ
cblr-1795	752	7	that	that	SCONJ
cblr-1795	752	8	eliminating	eliminate	VERB
cblr-1795	752	9	the	the	DET
cblr-1795	752	10	costs	cost	NOUN
cblr-1795	752	11	associated	associate	VERB
cblr-1795	752	12	with	with	ADP
cblr-1795	752	13	private	private	ADJ
cblr-1795	752	14	letter	letter	NOUN
cblr-1795	752	15	rulings	ruling	NOUN
cblr-1795	752	16	or	or	CCONJ
cblr-1795	752	17	legal	legal	ADJ
cblr-1795	752	18	counsel	counsel	NOUN
cblr-1795	752	19	opinions	opinion	NOUN
cblr-1795	752	20	outweighs	outweigh	VERB
cblr-1795	752	21	these	these	DET
cblr-1795	752	22	concerns	concern	NOUN
cblr-1795	752	23	.	.	PUNCT
cblr-1795	753	1	iv	iv	X
cblr-1795	753	2	.	.	PUNCT
cblr-1795	753	3	conclusion	conclusion	NOUN
cblr-1795	753	4	promotion	promotion	NOUN
cblr-1795	753	5	of	of	ADP
cblr-1795	753	6	the	the	DET
cblr-1795	753	7	l3c	l3c	PROPN
cblr-1795	753	8	structure	structure	NOUN
cblr-1795	753	9	can	can	AUX
cblr-1795	753	10	,	,	PUNCT
cblr-1795	753	11	in	in	ADP
cblr-1795	753	12	the	the	DET
cblr-1795	753	13	absence	absence	NOUN
cblr-1795	753	14	of	of	ADP
cblr-1795	753	15	a	a	DET
cblr-1795	753	16	thorough	thorough	ADJ
cblr-1795	753	17	understanding	understanding	NOUN
cblr-1795	753	18	of	of	ADP
cblr-1795	753	19	the	the	DET
cblr-1795	753	20	legal	legal	ADJ
cblr-1795	753	21	realities	reality	NOUN
cblr-1795	753	22	,	,	PUNCT
cblr-1795	753	23	have	have	VERB
cblr-1795	753	24	negative	negative	ADJ
cblr-1795	753	25	implications	implication	NOUN
cblr-1795	753	26	for	for	ADP
cblr-1795	753	27	the	the	DET
cblr-1795	753	28	social	social	ADJ
cblr-1795	753	29	enterprise	enterprise	NOUN
cblr-1795	753	30	sector	sector	NOUN
cblr-1795	753	31	.	.	PUNCT
cblr-1795	754	1	l3c	l3c	VERB
cblr-1795	754	2	promotional	promotional	ADJ
cblr-1795	754	3	materials	material	NOUN
cblr-1795	754	4	often	often	ADV
cblr-1795	754	5	emphasize	emphasize	VERB
cblr-1795	754	6	how	how	SCONJ
cblr-1795	754	7	the	the	DET
cblr-1795	754	8	form	form	NOUN
cblr-1795	754	9	facilitates	facilitate	VERB
cblr-1795	754	10	pri	pri	NOUN
cblr-1795	754	11	investment	investment	NOUN
cblr-1795	754	12	on	on	ADP
cblr-1795	754	13	a	a	DET
cblr-1795	754	14	greater	great	ADJ
cblr-1795	754	15	scale	scale	NOUN
cblr-1795	754	16	,	,	PUNCT
cblr-1795	754	17	reducing	reduce	VERB
cblr-1795	754	18	the	the	DET
cblr-1795	754	19	extensive	extensive	ADJ
cblr-1795	754	20	due	due	ADJ
cblr-1795	754	21	diligence	diligence	NOUN
cblr-1795	754	22	required	require	VERB
cblr-1795	754	23	for	for	ADP
cblr-1795	754	24	standard	standard	ADJ
cblr-1795	754	25	pri.205	pri.205	NOUN
cblr-1795	754	26	many	many	ADJ
cblr-1795	754	27	commentators	commentator	NOUN
cblr-1795	754	28	fear	fear	VERB
cblr-1795	754	29	that	that	SCONJ
cblr-1795	754	30	this	this	DET
cblr-1795	754	31	type	type	NOUN
cblr-1795	754	32	of	of	ADP
cblr-1795	754	33	promotion	promotion	NOUN
cblr-1795	754	34	will	will	AUX
cblr-1795	754	35	mislead	mislead	VERB
cblr-1795	754	36	smaller	small	ADJ
cblr-1795	754	37	foundations	foundation	NOUN
cblr-1795	754	38	-	-	PUNCT
cblr-1795	754	39	which	which	PRON
cblr-1795	754	40	do	do	AUX
cblr-1795	754	41	not	not	PART
cblr-1795	754	42	have	have	VERB
cblr-1795	754	43	the	the	DET
cblr-1795	754	44	same	same	ADJ
cblr-1795	754	45	expertise	expertise	NOUN
cblr-1795	754	46	and	and	CCONJ
cblr-1795	754	47	guidance	guidance	NOUN
cblr-1795	754	48	as	as	SCONJ
cblr-1795	754	49	do	do	VERB
cblr-1795	754	50	larger	large	ADJ
cblr-1795	754	51	foundations	foundation	NOUN
cblr-1795	754	52	-	-	PUNCT
cblr-1795	754	53	into	into	ADP
cblr-1795	754	54	giving	give	VERB
cblr-1795	754	55	undue	undue	ADJ
cblr-1795	754	56	credence	credence	NOUN
cblr-1795	754	57	to	to	ADP
cblr-1795	754	58	the	the	DET
cblr-1795	754	59	l3c	l3c	NOUN
cblr-1795	754	60	"	"	PUNCT
cblr-1795	754	61	brand	brand	NOUN
cblr-1795	754	62	.	.	PUNCT
cblr-1795	755	1	"206	"206	NOUN
cblr-1795	755	2	these	these	DET
cblr-1795	755	3	foundations	foundation	NOUN
cblr-1795	755	4	would	would	AUX
cblr-1795	755	5	then	then	ADV
cblr-1795	755	6	face	face	VERB
cblr-1795	755	7	significant	significant	ADJ
cblr-1795	755	8	excise	excise	NOUN
cblr-1795	755	9	taxes	taxis	NOUN
cblr-1795	755	10	and	and	CCONJ
cblr-1795	755	11	possibly	possibly	ADV
cblr-1795	755	12	loss	loss	NOUN
cblr-1795	755	13	of	of	ADP
cblr-1795	755	14	taxexempt	taxexempt	ADJ
cblr-1795	755	15	status.207	status.207	NOUN
cblr-1795	755	16	critics	critic	NOUN
cblr-1795	755	17	of	of	ADP
cblr-1795	755	18	the	the	DET
cblr-1795	755	19	l3c	l3c	PROPN
cblr-1795	755	20	model	model	NOUN
cblr-1795	755	21	also	also	ADV
cblr-1795	755	22	fear	fear	VERB
cblr-1795	755	23	that	that	SCONJ
cblr-1795	755	24	the	the	DET
cblr-1795	755	25	time	time	NOUN
cblr-1795	755	26	and	and	CCONJ
cblr-1795	755	27	energy	energy	NOUN
cblr-1795	755	28	spent	spend	VERB
cblr-1795	755	29	on	on	ADP
cblr-1795	755	30	l3cs	l3cs	PUNCT
cblr-1795	755	31	removes	remove	VERB
cblr-1795	755	32	focus	focus	NOUN
cblr-1795	755	33	from	from	ADP
cblr-1795	755	34	other	other	ADJ
cblr-1795	755	35	methods	method	NOUN
cblr-1795	755	36	for	for	ADP
cblr-1795	755	37	facilitating	facilitate	VERB
cblr-1795	755	38	pri	pri	NOUN
cblr-1795	755	39	,	,	PUNCT
cblr-1795	755	40	such	such	ADJ
cblr-1795	755	41	as	as	ADP
cblr-1795	755	42	advocating	advocate	VERB
cblr-1795	755	43	for	for	ADP
cblr-1795	755	44	changes	change	NOUN
cblr-1795	755	45	in	in	ADP
cblr-1795	755	46	the	the	DET
cblr-1795	755	47	irs	irs	PROPN
cblr-1795	755	48	regulations	regulation	NOUN
cblr-1795	755	49	that	that	PRON
cblr-1795	755	50	promote	promote	VERB
cblr-1795	755	51	broader	broad	ADJ
cblr-1795	755	52	usage	usage	NOUN
cblr-1795	755	53	in	in	ADP
cblr-1795	755	54	general.208	general.208	NOUN
cblr-1795	755	55	professor	professor	NOUN
cblr-1795	755	56	thomas	thomas	PROPN
cblr-1795	755	57	geu	geu	PROPN
cblr-1795	755	58	has	have	AUX
cblr-1795	755	59	even	even	ADV
cblr-1795	755	60	compared	compare	VERB
cblr-1795	755	61	l3c	l3c	PROPN
cblr-1795	755	62	204	204	NUM
cblr-1795	755	63	kleinberger	kleinberger	NOUN
cblr-1795	755	64	,	,	PUNCT
cblr-1795	755	65	supra	supra	PROPN
cblr-1795	755	66	note	note	PROPN
cblr-1795	755	67	21	21	NUM
cblr-1795	755	68	,	,	PUNCT
cblr-1795	755	69	at	at	ADP
cblr-1795	755	70	907	907	NUM
cblr-1795	755	71	n.114	n.114	NOUN
cblr-1795	755	72	.	.	NOUN
cblr-1795	755	73	205	205	NUM
cblr-1795	755	74	see	see	VERB
cblr-1795	755	75	callison	callison	PROPN
cblr-1795	755	76	&	&	CCONJ
cblr-1795	755	77	vestal	vestal	PROPN
cblr-1795	755	78	,	,	PUNCT
cblr-1795	755	79	supra	supra	PROPN
cblr-1795	755	80	note	note	NOUN
cblr-1795	755	81	79	79	NUM
cblr-1795	755	82	,	,	PUNCT
cblr-1795	755	83	at	at	ADP
cblr-1795	755	84	291	291	NUM
cblr-1795	755	85	.	.	PUNCT
cblr-1795	756	1	206	206	NUM
cblr-1795	757	1	i	i	PRON
cblr-1795	757	2	d.	d.	PROPN
cblr-1795	757	3	207	207	NUM
cblr-1795	757	4	see	see	VERB
cblr-1795	757	5	i	i	PRON
cblr-1795	757	6	d.	d.	PROPN
cblr-1795	757	7	at	at	ADP
cblr-1795	757	8	292	292	NUM
cblr-1795	757	9	(	(	PUNCT
cblr-1795	757	10	"	"	PUNCT
cblr-1795	757	11	thus	thus	ADV
cblr-1795	757	12	,	,	PUNCT
cblr-1795	757	13	we	we	PRON
cblr-1795	757	14	believe	believe	VERB
cblr-1795	757	15	that	that	SCONJ
cblr-1795	757	16	there	there	PRON
cblr-1795	757	17	is	be	VERB
cblr-1795	757	18	positive	positive	ADJ
cblr-1795	757	19	harm	harm	NOUN
cblr-1795	757	20	to	to	ADP
cblr-1795	757	21	unleashing	unleash	VERB
cblr-1795	757	22	a	a	DET
cblr-1795	757	23	business	business	NOUN
cblr-1795	757	24	form	form	NOUN
cblr-1795	757	25	that	that	PRON
cblr-1795	757	26	does	do	AUX
cblr-1795	757	27	not	not	PART
cblr-1795	757	28	serve	serve	VERB
cblr-1795	757	29	its	its	PRON
cblr-1795	757	30	intended	intended	ADJ
cblr-1795	757	31	purpose	purpose	NOUN
cblr-1795	757	32	.	.	PUNCT
cblr-1795	758	1	someone	someone	PRON
cblr-1795	758	2	is	be	AUX
cblr-1795	758	3	going	go	VERB
cblr-1795	758	4	to	to	PART
cblr-1795	758	5	use	use	VERB
cblr-1795	758	6	the	the	DET
cblr-1795	758	7	l3c	l3c	NOUN
cblr-1795	758	8	improperly	improperly	ADV
cblr-1795	758	9	and	and	CCONJ
cblr-1795	758	10	will	will	AUX
cblr-1795	758	11	get	get	AUX
cblr-1795	758	12	burned	burn	VERB
cblr-1795	758	13	,	,	PUNCT
cblr-1795	758	14	and	and	CCONJ
cblr-1795	758	15	there	there	PRON
cblr-1795	758	16	is	be	VERB
cblr-1795	758	17	no	no	DET
cblr-1795	758	18	countervailing	countervailing	ADJ
cblr-1795	758	19	benefit	benefit	NOUN
cblr-1795	758	20	to	to	ADP
cblr-1795	758	21	the	the	DET
cblr-1795	758	22	form	form	NOUN
cblr-1795	758	23	.	.	PUNCT
cblr-1795	759	1	"	"	PUNCT
cblr-1795	759	2	)	)	PUNCT
cblr-1795	759	3	.	.	PUNCT
cblr-1795	760	1	208	208	NUM
cblr-1795	761	1	i	i	PROPN
cblr-1795	761	2	d.	d.	PROPN
cblr-1795	761	3	recently	recently	ADV
cblr-1795	761	4	,	,	PUNCT
cblr-1795	761	5	both	both	CCONJ
cblr-1795	761	6	the	the	DET
cblr-1795	761	7	treasury	treasury	PROPN
cblr-1795	761	8	department	department	PROPN
cblr-1795	761	9	and	and	CCONJ
cblr-1795	761	10	the	the	DET
cblr-1795	761	11	irs	irs	PROPN
cblr-1795	761	12	have	have	AUX
cblr-1795	761	13	proposed	propose	VERB
cblr-1795	761	14	changes	change	NOUN
cblr-1795	761	15	to	to	ADP
cblr-1795	761	16	pri	pri	NOUN
cblr-1795	761	17	regulations	regulation	NOUN
cblr-1795	761	18	that	that	PRON
cblr-1795	761	19	would	would	AUX
cblr-1795	761	20	outline	outline	VERB
cblr-1795	761	21	nine	nine	NUM
cblr-1795	761	22	new	new	ADJ
cblr-1795	761	23	examples	example	NOUN
cblr-1795	761	24	of	of	ADP
cblr-1795	761	25	what	what	PRON
cblr-1795	761	26	constitutes	constitute	VERB
cblr-1795	761	27	an	an	DET
cblr-1795	761	28	appropriate	appropriate	ADJ
cblr-1795	761	29	pri	pri	NOUN
cblr-1795	761	30	.	.	PUNCT
cblr-1795	762	1	these	these	PRON
cblr-1795	762	2	include	include	VERB
cblr-1795	762	3	initiatives	initiative	NOUN
cblr-1795	762	4	in	in	ADP
cblr-1795	762	5	rural	rural	ADJ
cblr-1795	762	6	areas	area	NOUN
cblr-1795	762	7	and	and	CCONJ
cblr-1795	762	8	countries	country	NOUN
cblr-1795	762	9	outside	outside	ADP
cblr-1795	762	10	the	the	DET
cblr-1795	762	11	united	united	PROPN
cblr-1795	762	12	states	states	PROPN
cblr-1795	762	13	,	,	PUNCT
cblr-1795	762	14	as	as	ADV
cblr-1795	762	15	well	well	ADV
cblr-1795	762	16	as	as	ADP
cblr-1795	762	17	initiatives	initiative	NOUN
cblr-1795	762	18	for	for	ADP
cblr-1795	762	19	the	the	DET
cblr-1795	762	20	purpose	purpose	NOUN
cblr-1795	762	21	of	of	ADP
cblr-1795	762	22	advancing	advance	VERB
cblr-1795	762	23	science	science	NOUN
cblr-1795	762	24	or	or	CCONJ
cblr-1795	762	25	promoting	promote	VERB
cblr-1795	762	26	the	the	DET
cblr-1795	762	27	arts	art	NOUN
cblr-1795	762	28	.	.	PUNCT
cblr-1795	763	1	suzanne	suzanne	PROPN
cblr-1795	763	2	perry	perry	PROPN
cblr-1795	763	3	,	,	PUNCT
cblr-1795	763	4	white	white	PROPN
cblr-1795	763	5	house	house	PROPN
cblr-1795	763	6	seeks	seek	VERB
cblr-1795	763	7	to	to	PART
cblr-1795	763	8	spur	spur	VERB
cblr-1795	763	9	innovative	innovative	ADJ
cblr-1795	763	10	spending	spending	NOUN
cblr-1795	763	11	by	by	ADP
cblr-1795	763	12	foundations	foundation	NOUN
cblr-1795	763	13	,	,	PUNCT
cblr-1795	763	14	chron	chron	NOUN
cblr-1795	763	15	.	.	PUNCT
cblr-1795	764	1	philanthropy	philanthropy	PROPN
cblr-1795	764	2	(	(	PUNCT
cblr-1795	764	3	may	may	PROPN
cblr-1795	764	4	10	10	NUM
cblr-1795	764	5	,	,	PUNCT
cblr-1795	764	6	2012	2012	NUM
cblr-1795	764	7	)	)	PUNCT
cblr-1795	764	8	,	,	PUNCT
cblr-1795	764	9	available	available	ADJ
cblr-1795	764	10	at	at	ADP
cblr-1795	764	11	l3cs	l3cs	PUNCT
cblr-1795	764	12	and	and	CCONJ
cblr-1795	764	13	program	program	NOUN
cblr-1795	764	14	-	-	PUNCT
cblr-1795	764	15	rela	rela	PROPN
cblr-1795	764	16	ted	te	VERB
cblr-1795	764	17	investment	investment	NOUN
cblr-1795	764	18	279no	279no	NOUN
cblr-1795	764	19	.	.	PUNCT
cblr-1795	765	1	i:242]1	i:242]1	NOUN
cblr-1795	765	2	legislation	legislation	NOUN
cblr-1795	765	3	to	to	ADP
cblr-1795	765	4	a	a	DET
cblr-1795	765	5	parasite	parasite	NOUN
cblr-1795	765	6	free	free	ADV
cblr-1795	765	7	-	-	PUNCT
cblr-1795	765	8	riding	riding	NOUN
cblr-1795	765	9	on	on	ADP
cblr-1795	765	10	the	the	DET
cblr-1795	765	11	success	success	NOUN
cblr-1795	765	12	of	of	ADP
cblr-1795	765	13	the	the	DET
cblr-1795	765	14	llc	llc	PROPN
cblr-1795	765	15	form	form	NOUN
cblr-1795	765	16	(	(	PUNCT
cblr-1795	765	17	the	the	DET
cblr-1795	765	18	l3c	l3c	PROPN
cblr-1795	765	19	is	be	AUX
cblr-1795	766	1	a	a	DET
cblr-1795	766	2	quick	quick	ADJ
cblr-1795	766	3	and	and	CCONJ
cblr-1795	766	4	easy	easy	ADJ
cblr-1795	766	5	"	"	PUNCT
cblr-1795	766	6	add	add	VERB
cblr-1795	766	7	on	on	ADP
cblr-1795	766	8	"	"	PUNCT
cblr-1795	766	9	for	for	ADP
cblr-1795	766	10	legislators	legislator	NOUN
cblr-1795	766	11	)	)	PUNCT
cblr-1795	766	12	that	that	PRON
cblr-1795	766	13	may	may	AUX
cblr-1795	766	14	,	,	PUNCT
cblr-1795	766	15	over	over	ADP
cblr-1795	766	16	time	time	NOUN
cblr-1795	766	17	,	,	PUNCT
cblr-1795	766	18	burden	burden	VERB
cblr-1795	766	19	the	the	DET
cblr-1795	766	20	llc	llc	PROPN
cblr-1795	766	21	entity	entity	NOUN
cblr-1795	766	22	with	with	ADP
cblr-1795	766	23	too	too	ADV
cblr-1795	766	24	much	much	ADJ
cblr-1795	766	25	complexity.2	complexity.2	NOUN
cblr-1795	766	26	09	09	NUM
cblr-1795	766	27	there	there	PRON
cblr-1795	766	28	are	be	VERB
cblr-1795	766	29	some	some	DET
cblr-1795	766	30	indications	indication	NOUN
cblr-1795	766	31	that	that	SCONJ
cblr-1795	766	32	social	social	ADJ
cblr-1795	766	33	entrepreneurs	entrepreneur	NOUN
cblr-1795	766	34	have	have	AUX
cblr-1795	766	35	formed	form	VERB
cblr-1795	766	36	l3cs	l3cs	PUNCT
cblr-1795	766	37	for	for	ADP
cblr-1795	766	38	reasons	reason	NOUN
cblr-1795	766	39	other	other	ADJ
cblr-1795	766	40	than	than	ADP
cblr-1795	766	41	the	the	DET
cblr-1795	766	42	possible	possible	ADJ
cblr-1795	766	43	pri	pri	NOUN
cblr-1795	766	44	benefit	benefit	NOUN
cblr-1795	766	45	.	.	PUNCT
cblr-1795	767	1	in	in	ADP
cblr-1795	767	2	fact	fact	NOUN
cblr-1795	767	3	,	,	PUNCT
cblr-1795	767	4	a	a	DET
cblr-1795	767	5	survey	survey	NOUN
cblr-1795	767	6	of	of	ADP
cblr-1795	767	7	early	early	ADJ
cblr-1795	767	8	adopters	adopter	NOUN
cblr-1795	767	9	of	of	ADP
cblr-1795	767	10	the	the	DET
cblr-1795	767	11	l3c	l3c	PROPN
cblr-1795	767	12	form	form	NOUN
cblr-1795	767	13	in	in	ADP
cblr-1795	767	14	vermont	vermont	PROPN
cblr-1795	767	15	found	find	VERB
cblr-1795	767	16	that	that	SCONJ
cblr-1795	767	17	although	although	SCONJ
cblr-1795	767	18	all	all	PRON
cblr-1795	767	19	were	be	AUX
cblr-1795	767	20	aware	aware	ADJ
cblr-1795	767	21	of	of	ADP
cblr-1795	767	22	the	the	DET
cblr-1795	767	23	possible	possible	ADJ
cblr-1795	767	24	implications	implication	NOUN
cblr-1795	767	25	for	for	ADP
cblr-1795	767	26	pri	pri	NOUN
cblr-1795	767	27	,	,	PUNCT
cblr-1795	767	28	most	most	ADV
cblr-1795	767	29	actually	actually	ADV
cblr-1795	767	30	never	never	ADV
cblr-1795	767	31	considered	consider	VERB
cblr-1795	767	32	the	the	DET
cblr-1795	767	33	possibility	possibility	NOUN
cblr-1795	767	34	of	of	ADP
cblr-1795	767	35	obtaining	obtain	VERB
cblr-1795	767	36	that	that	DET
cblr-1795	767	37	type	type	NOUN
cblr-1795	767	38	of	of	ADP
cblr-1795	767	39	funding.210	funding.210	PROPN
cblr-1795	767	40	however	however	ADV
cblr-1795	767	41	,	,	PUNCT
cblr-1795	767	42	the	the	DET
cblr-1795	767	43	l3c	l3c	NOUN
cblr-1795	767	44	,	,	PUNCT
cblr-1795	767	45	as	as	ADP
cblr-1795	767	46	a	a	DET
cblr-1795	767	47	special	special	ADJ
cblr-1795	767	48	form	form	NOUN
cblr-1795	767	49	distinct	distinct	ADJ
cblr-1795	767	50	from	from	ADP
cblr-1795	767	51	the	the	DET
cblr-1795	767	52	traditional	traditional	ADJ
cblr-1795	767	53	llc	llc	NOUN
cblr-1795	767	54	,	,	PUNCT
cblr-1795	767	55	will	will	AUX
cblr-1795	767	56	only	only	ADV
cblr-1795	767	57	find	find	VERB
cblr-1795	767	58	long	long	ADJ
cblr-1795	767	59	-	-	PUNCT
cblr-1795	767	60	term	term	NOUN
cblr-1795	767	61	success	success	NOUN
cblr-1795	767	62	if	if	SCONJ
cblr-1795	767	63	it	it	PRON
cblr-1795	767	64	can	can	AUX
cblr-1795	767	65	attract	attract	VERB
cblr-1795	767	66	more	more	ADJ
cblr-1795	767	67	pri	pri	NOUN
cblr-1795	767	68	.	.	PUNCT
cblr-1795	767	69	given	give	VERB
cblr-1795	767	70	the	the	DET
cblr-1795	767	71	way	way	NOUN
cblr-1795	767	72	the	the	DET
cblr-1795	767	73	statutes	statute	NOUN
cblr-1795	767	74	and	and	CCONJ
cblr-1795	767	75	regulations	regulation	NOUN
cblr-1795	767	76	are	be	AUX
cblr-1795	767	77	currently	currently	ADV
cblr-1795	767	78	written	write	VERB
cblr-1795	767	79	,	,	PUNCT
cblr-1795	767	80	attracting	attract	VERB
cblr-1795	767	81	pri	pri	NOUN
cblr-1795	767	82	seems	seem	VERB
cblr-1795	767	83	unlikely	unlikely	ADJ
cblr-1795	767	84	,	,	PUNCT
cblr-1795	767	85	and	and	CCONJ
cblr-1795	767	86	legislation	legislation	NOUN
cblr-1795	767	87	at	at	ADP
cblr-1795	767	88	the	the	DET
cblr-1795	767	89	federal	federal	ADJ
cblr-1795	767	90	level	level	NOUN
cblr-1795	767	91	is	be	AUX
cblr-1795	767	92	sorely	sorely	ADV
cblr-1795	767	93	needed	need	VERB
cblr-1795	767	94	to	to	PART
cblr-1795	767	95	alleviate	alleviate	VERB
cblr-1795	767	96	this	this	DET
cblr-1795	767	97	problem	problem	NOUN
cblr-1795	767	98	.	.	PUNCT
cblr-1795	768	1	otherwise	otherwise	ADV
cblr-1795	768	2	,	,	PUNCT
cblr-1795	768	3	due	due	ADP
cblr-1795	768	4	to	to	ADP
cblr-1795	768	5	foundations	foundation	NOUN
cblr-1795	768	6	'	'	PART
cblr-1795	768	7	limited	limited	ADJ
cblr-1795	768	8	resources	resource	NOUN
cblr-1795	768	9	,	,	PUNCT
cblr-1795	768	10	pri	pri	NOUN
cblr-1795	768	11	will	will	AUX
cblr-1795	768	12	be	be	AUX
cblr-1795	768	13	made	make	VERB
cblr-1795	768	14	on	on	ADP
cblr-1795	768	15	a	a	DET
cblr-1795	768	16	very	very	ADV
cblr-1795	768	17	limited	limited	ADJ
cblr-1795	768	18	basis.2	basis.2	PROPN
cblr-1795	768	19	11	11	NUM
cblr-1795	768	20	http://philanthropy.com/article/wfhite-house-seeks-to-spur/131840/?sid	http://philanthropy.com/article/wfhite-house-seeks-to-spur/131840/?sid	NOUN
cblr-1795	768	21	=	=	NUM
cblr-1795	768	22	pt&utm	pt&utm	ADJ
cblr-1795	768	23	-	-	PUNCT
cblr-1795	768	24	source	source	NOUN
cblr-1795	768	25	=	=	NOUN
cblr-1795	768	26	pt&utmmedium	pt&utmmedium	NOUN
cblr-1795	768	27	=	=	SYM
cblr-1795	768	28	en	en	X
cblr-1795	768	29	.	.	NOUN
cblr-1795	769	1	209	209	NUM
cblr-1795	769	2	callison	callison	PROPN
cblr-1795	769	3	&	&	CCONJ
cblr-1795	769	4	vestal	vestal	PROPN
cblr-1795	769	5	,	,	PUNCT
cblr-1795	769	6	supra	supra	PROPN
cblr-1795	769	7	note	note	NOUN
cblr-1795	769	8	79	79	NUM
cblr-1795	769	9	,	,	PUNCT
cblr-1795	769	10	at	at	ADP
cblr-1795	769	11	289	289	NUM
cblr-1795	769	12	-	-	SYM
cblr-1795	769	13	90	90	NUM
cblr-1795	769	14	.	.	PUNCT
cblr-1795	769	15	210	210	NUM
cblr-1795	769	16	many	many	ADJ
cblr-1795	769	17	remarked	remark	VERB
cblr-1795	769	18	that	that	SCONJ
cblr-1795	769	19	they	they	PRON
cblr-1795	769	20	wanted	want	VERB
cblr-1795	769	21	to	to	PART
cblr-1795	769	22	create	create	VERB
cblr-1795	769	23	an	an	DET
cblr-1795	769	24	organization	organization	NOUN
cblr-1795	769	25	that	that	PRON
cblr-1795	769	26	"	"	PUNCT
cblr-1795	769	27	aligned	align	VERB
cblr-1795	769	28	with	with	ADP
cblr-1795	769	29	[	[	PUNCT
cblr-1795	769	30	their	their	PRON
cblr-1795	769	31	]	]	PUNCT
cblr-1795	769	32	values	value	NOUN
cblr-1795	769	33	"	"	PUNCT
cblr-1795	769	34	or	or	CCONJ
cblr-1795	769	35	was	be	AUX
cblr-1795	769	36	a	a	DET
cblr-1795	769	37	"	"	PUNCT
cblr-1795	769	38	for	for	ADP
cblr-1795	769	39	-	-	PUNCT
cblr-1795	769	40	profit	profit	NOUN
cblr-1795	769	41	with	with	ADP
cblr-1795	769	42	a	a	DET
cblr-1795	769	43	nonprofit	nonprofit	ADJ
cblr-1795	769	44	soul	soul	NOUN
cblr-1795	769	45	.	.	PUNCT
cblr-1795	769	46	"	"	PUNCT
cblr-1795	770	1	others	other	NOUN
cblr-1795	770	2	believed	believe	VERB
cblr-1795	770	3	the	the	DET
cblr-1795	770	4	l3c	l3c	PROPN
cblr-1795	770	5	format	format	NOUN
cblr-1795	770	6	to	to	PART
cblr-1795	770	7	be	be	AUX
cblr-1795	770	8	simple	simple	ADJ
cblr-1795	770	9	to	to	PART
cblr-1795	770	10	adopt	adopt	VERB
cblr-1795	770	11	and	and	CCONJ
cblr-1795	770	12	flexible	flexible	ADJ
cblr-1795	770	13	in	in	ADP
cblr-1795	770	14	its	its	PRON
cblr-1795	770	15	structure	structure	NOUN
cblr-1795	770	16	.	.	PUNCT
cblr-1795	771	1	see	see	VERB
cblr-1795	771	2	schmidt	schmidt	PROPN
cblr-1795	771	3	,	,	PUNCT
cblr-1795	771	4	supra	supra	PROPN
cblr-1795	771	5	note	note	NOUN
cblr-1795	771	6	20	20	NUM
cblr-1795	771	7	,	,	PUNCT
cblr-1795	771	8	at	at	ADP
cblr-1795	771	9	177	177	NUM
cblr-1795	771	10	-	-	SYM
cblr-1795	771	11	80	80	NUM
cblr-1795	771	12	.	.	PUNCT
cblr-1795	772	1	211	211	NUM
cblr-1795	772	2	see	see	VERB
cblr-1795	772	3	david	david	PROPN
cblr-1795	772	4	s.	s.	PROPN
cblr-1795	772	5	chernoff	chernoff	PROPN
cblr-1795	772	6	,	,	PUNCT
cblr-1795	772	7	l3cs	l3cs	PRON
cblr-1795	772	8	:	:	PUNCT
cblr-1795	772	9	less	less	ADJ
cblr-1795	772	10	than	than	SCONJ
cblr-1795	772	11	meets	meet	VERB
cblr-1795	772	12	the	the	DET
cblr-1795	772	13	eye	eye	NOUN
cblr-1795	772	14	,	,	PUNCT
cblr-1795	772	15	21	21	NUM
cblr-1795	772	16	tax'n	tax'n	NOUN
cblr-1795	772	17	exempts	exempt	VERB
cblr-1795	772	18	3	3	NUM
cblr-1795	772	19	,	,	PUNCT
cblr-1795	772	20	5	5	NUM
cblr-1795	772	21	(	(	PUNCT
cblr-1795	772	22	2010	2010	NUM
cblr-1795	772	23	)	)	PUNCT
cblr-1795	772	24	(	(	PUNCT
cblr-1795	772	25	"	"	PUNCT
cblr-1795	772	26	[	[	X
cblr-1795	772	27	n]umerous	n]umerous	ADP
cblr-1795	772	28	foundation	foundation	NOUN
cblr-1795	772	29	officers	officer	NOUN
cblr-1795	772	30	and	and	CCONJ
cblr-1795	772	31	program	program	NOUN
cblr-1795	772	32	staff	staff	NOUN
cblr-1795	772	33	,	,	PUNCT
cblr-1795	772	34	as	as	ADV
cblr-1795	772	35	well	well	ADV
cblr-1795	772	36	as	as	ADP
cblr-1795	772	37	exempt	exempt	ADJ
cblr-1795	772	38	organization	organization	NOUN
cblr-1795	772	39	practitioners	practitioner	NOUN
cblr-1795	772	40	,	,	PUNCT
cblr-1795	772	41	have	have	AUX
cblr-1795	772	42	confirmed	confirm	VERB
cblr-1795	772	43	that	that	SCONJ
cblr-1795	772	44	the	the	DET
cblr-1795	772	45	treasuries	treasury	NOUN
cblr-1795	772	46	of	of	ADP
cblr-1795	772	47	the	the	DET
cblr-1795	772	48	nation	nation	NOUN
cblr-1795	772	49	's	's	PART
cblr-1795	772	50	private	private	ADJ
cblr-1795	772	51	foundations	foundation	NOUN
cblr-1795	772	52	were	be	AUX
cblr-1795	772	53	not	not	PART
cblr-1795	772	54	bulging	bulge	VERB
cblr-1795	772	55	with	with	ADP
cblr-1795	772	56	money	money	NOUN
cblr-1795	772	57	just	just	ADV
cblr-1795	772	58	waiting	wait	VERB
cblr-1795	772	59	to	to	PART
cblr-1795	772	60	be	be	AUX
cblr-1795	772	61	invested	invest	VERB
cblr-1795	772	62	in	in	ADP
cblr-1795	772	63	l3c	l3c	NOUN
cblr-1795	772	64	-	-	PUNCT
cblr-1795	772	65	type	type	NOUN
cblr-1795	772	66	vehicles	vehicle	NOUN
cblr-1795	772	67	prior	prior	ADV
cblr-1795	772	68	to	to	ADP
cblr-1795	772	69	the	the	DET
cblr-1795	772	70	current	current	ADJ
cblr-1795	772	71	economic	economic	ADJ
cblr-1795	772	72	downturn	downturn	NOUN
cblr-1795	772	73	if	if	SCONJ
cblr-1795	772	74	only	only	ADV
cblr-1795	772	75	someone	someone	PRON
cblr-1795	772	76	had	have	AUX
cblr-1795	772	77	invented	invent	VERB
cblr-1795	772	78	the	the	DET
cblr-1795	772	79	l3c	l3c	NOUN
cblr-1795	772	80	.	.	PUNCT
cblr-1795	773	1	the	the	DET
cblr-1795	773	2	events	event	NOUN
cblr-1795	773	3	of	of	ADP
cblr-1795	773	4	the	the	DET
cblr-1795	773	5	last	last	ADJ
cblr-1795	773	6	two	two	NUM
cblr-1795	773	7	years	year	NOUN
cblr-1795	773	8	have	have	AUX
cblr-1795	773	9	not	not	PART
cblr-1795	773	10	changed	change	VERB
cblr-1795	773	11	this	this	DET
cblr-1795	773	12	situation	situation	NOUN
cblr-1795	773	13	.	.	PUNCT
cblr-1795	774	1	"	"	PUNCT
cblr-1795	774	2	)	)	PUNCT
cblr-1795	774	3	.	.	PUNCT
cblr-1795	775	1	280	280	NUM
cblr-1795	775	2	col	col	PROPN
cblr-1795	775	3	umia	umia	PROPN
cblr-1795	775	4	b	b	PROPN
cblr-1795	775	5	usiness	usiness	PROPN
cblr-1795	775	6	la	la	PROPN
cblr-1795	775	7	w	w	PROPN
cblr-1795	775	8	re	re	PROPN
cblr-1795	775	9	vie	vie	PROPN
cblr-1795	775	10	w	w	PROPN
cblr-1795	776	1	[	[	X
cblr-1795	776	2	vol	vol	NOUN
cblr-1795	776	3	.	.	PUNCT
cblr-1795	776	4	2013	2013	NUM