id	sid	tid	token	lemma	pos
taxlaw-12713	1	1	keep	keep	VERB
taxlaw-12713	1	2	charitable	charitable	ADJ
taxlaw-12713	1	3	oversight	oversight	NOUN
taxlaw-12713	1	4	in	in	ADP
taxlaw-12713	1	5	the	the	DET
taxlaw-12713	1	6	irs	irs	PROPN
taxlaw-12713	1	7	philip	philip	PROPN
taxlaw-12713	1	8	hackney	hackney	PROPN
taxlaw-12713	1	9	*	*	PROPN
taxlaw-12713	2	1	abstract	abstract	ADJ
taxlaw-12713	2	2	critics	critic	NOUN
taxlaw-12713	2	3	are	be	AUX
taxlaw-12713	2	4	increasingly	increasingly	ADV
taxlaw-12713	2	5	calling	call	VERB
taxlaw-12713	2	6	for	for	SCONJ
taxlaw-12713	2	7	congress	congress	PROPN
taxlaw-12713	2	8	to	to	PART
taxlaw-12713	2	9	remove	remove	VERB
taxlaw-12713	2	10	charity	charity	NOUN
taxlaw-12713	2	11	regulation	regulation	NOUN
taxlaw-12713	2	12	from	from	ADP
taxlaw-12713	2	13	the	the	DET
taxlaw-12713	2	14	irs	irs	PROPN
taxlaw-12713	2	15	.	.	PUNCT
taxlaw-12713	3	1	the	the	DET
taxlaw-12713	3	2	critics	critic	NOUN
taxlaw-12713	3	3	are	be	AUX
taxlaw-12713	3	4	wrong	wrong	ADJ
taxlaw-12713	3	5	.	.	PUNCT
taxlaw-12713	4	1	congress	congress	PROPN
taxlaw-12713	4	2	should	should	AUX
taxlaw-12713	4	3	maintain	maintain	VERB
taxlaw-12713	4	4	charity	charity	NOUN
taxlaw-12713	4	5	regulation	regulation	NOUN
taxlaw-12713	4	6	in	in	ADP
taxlaw-12713	4	7	the	the	DET
taxlaw-12713	4	8	irs	irs	PROPN
taxlaw-12713	4	9	.	.	PUNCT
taxlaw-12713	5	1	what	what	PRON
taxlaw-12713	5	2	is	be	AUX
taxlaw-12713	5	3	at	at	ADP
taxlaw-12713	5	4	stake	stake	NOUN
taxlaw-12713	5	5	is	be	AUX
taxlaw-12713	5	6	balancing	balance	VERB
taxlaw-12713	5	7	power	power	NOUN
taxlaw-12713	5	8	between	between	ADP
taxlaw-12713	5	9	the	the	DET
taxlaw-12713	5	10	state	state	NOUN
taxlaw-12713	5	11	,	,	PUNCT
taxlaw-12713	5	12	charity	charity	NOUN
taxlaw-12713	5	13	as	as	ADP
taxlaw-12713	5	14	civil	civil	ADJ
taxlaw-12713	5	15	society	society	NOUN
taxlaw-12713	5	16	,	,	PUNCT
taxlaw-12713	5	17	and	and	CCONJ
taxlaw-12713	5	18	the	the	DET
taxlaw-12713	5	19	economic	economic	ADJ
taxlaw-12713	5	20	order	order	NOUN
taxlaw-12713	5	21	.	.	PUNCT
taxlaw-12713	6	1	in	in	ADP
taxlaw-12713	6	2	a	a	DET
taxlaw-12713	6	3	well	well	ADV
taxlaw-12713	6	4	-	-	PUNCT
taxlaw-12713	6	5	balanced	balanced	ADJ
taxlaw-12713	6	6	democracy	democracy	NOUN
taxlaw-12713	6	7	,	,	PUNCT
taxlaw-12713	6	8	civil	civil	ADJ
taxlaw-12713	6	9	society	society	NOUN
taxlaw-12713	6	10	maintains	maintain	VERB
taxlaw-12713	6	11	its	its	PRON
taxlaw-12713	6	12	independence	independence	NOUN
taxlaw-12713	6	13	from	from	ADP
taxlaw-12713	6	14	the	the	DET
taxlaw-12713	6	15	state	state	NOUN
taxlaw-12713	6	16	and	and	CCONJ
taxlaw-12713	6	17	the	the	DET
taxlaw-12713	6	18	economic	economic	ADJ
taxlaw-12713	6	19	order	order	NOUN
taxlaw-12713	6	20	.	.	PUNCT
taxlaw-12713	7	1	removing	remove	VERB
taxlaw-12713	7	2	charitable	charitable	ADJ
taxlaw-12713	7	3	jurisdiction	jurisdiction	NOUN
taxlaw-12713	7	4	from	from	ADP
taxlaw-12713	7	5	the	the	DET
taxlaw-12713	7	6	irs	irs	PROPN
taxlaw-12713	7	7	would	would	AUX
taxlaw-12713	7	8	blind	blind	VERB
taxlaw-12713	7	9	the	the	DET
taxlaw-12713	7	10	irs	irs	PROPN
taxlaw-12713	7	11	to	to	ADP
taxlaw-12713	7	12	dollars	dollar	NOUN
taxlaw-12713	7	13	placed	place	VERB
taxlaw-12713	7	14	in	in	ADP
taxlaw-12713	7	15	the	the	DET
taxlaw-12713	7	16	charitable	charitable	ADJ
taxlaw-12713	7	17	sector	sector	NOUN
taxlaw-12713	7	18	increasing	increase	VERB
taxlaw-12713	7	19	tax	tax	NOUN
taxlaw-12713	7	20	and	and	CCONJ
taxlaw-12713	7	21	political	political	ADJ
taxlaw-12713	7	22	shelters	shelter	NOUN
taxlaw-12713	7	23	and	and	CCONJ
taxlaw-12713	7	24	wealthy	wealthy	ADJ
taxlaw-12713	7	25	dominance	dominance	NOUN
taxlaw-12713	7	26	of	of	ADP
taxlaw-12713	7	27	charities	charity	NOUN
taxlaw-12713	7	28	as	as	ADP
taxlaw-12713	7	29	civil	civil	ADJ
taxlaw-12713	7	30	society	society	NOUN
taxlaw-12713	7	31	.	.	PUNCT
taxlaw-12713	8	1	a	a	DET
taxlaw-12713	8	2	new	new	ADJ
taxlaw-12713	8	3	agency	agency	NOUN
taxlaw-12713	8	4	without	without	ADP
taxlaw-12713	8	5	understanding	understanding	NOUN
taxlaw-12713	8	6	of	of	ADP
taxlaw-12713	8	7	,	,	PUNCT
taxlaw-12713	8	8	or	or	CCONJ
taxlaw-12713	8	9	jurisdiction	jurisdiction	NOUN
taxlaw-12713	8	10	over	over	ADP
taxlaw-12713	8	11	,	,	PUNCT
taxlaw-12713	8	12	tax	tax	NOUN
taxlaw-12713	8	13	can	can	AUX
taxlaw-12713	8	14	not	not	PART
taxlaw-12713	8	15	act	act	VERB
taxlaw-12713	8	16	as	as	ADP
taxlaw-12713	8	17	the	the	DET
taxlaw-12713	8	18	bulwark	bulwark	NOUN
taxlaw-12713	8	19	as	as	SCONJ
taxlaw-12713	8	20	can	can	AUX
taxlaw-12713	8	21	the	the	DET
taxlaw-12713	8	22	irs	irs	PROPN
taxlaw-12713	8	23	.	.	PUNCT
taxlaw-12713	9	1	the	the	DET
taxlaw-12713	9	2	critics	critic	NOUN
taxlaw-12713	9	3	are	be	AUX
taxlaw-12713	9	4	right	right	ADJ
taxlaw-12713	9	5	that	that	SCONJ
taxlaw-12713	9	6	both	both	CCONJ
taxlaw-12713	9	7	the	the	DET
taxlaw-12713	9	8	states	state	NOUN
taxlaw-12713	9	9	and	and	CCONJ
taxlaw-12713	9	10	the	the	DET
taxlaw-12713	9	11	irs	irs	PROPN
taxlaw-12713	9	12	are	be	AUX
taxlaw-12713	9	13	failing	fail	VERB
taxlaw-12713	9	14	at	at	ADP
taxlaw-12713	9	15	charitable	charitable	ADJ
taxlaw-12713	9	16	regulation	regulation	NOUN
taxlaw-12713	9	17	.	.	PUNCT
taxlaw-12713	10	1	ideally	ideally	ADV
taxlaw-12713	10	2	,	,	PUNCT
taxlaw-12713	10	3	congress	congress	PROPN
taxlaw-12713	10	4	would	would	AUX
taxlaw-12713	10	5	allocate	allocate	VERB
taxlaw-12713	10	6	sufficient	sufficient	ADJ
taxlaw-12713	10	7	resources	resource	NOUN
taxlaw-12713	10	8	to	to	ADP
taxlaw-12713	10	9	the	the	DET
taxlaw-12713	10	10	irs	irs	PROPN
taxlaw-12713	10	11	.	.	PUNCT
taxlaw-12713	11	1	however	however	ADV
taxlaw-12713	11	2	,	,	PUNCT
taxlaw-12713	11	3	the	the	DET
taxlaw-12713	11	4	long	long	ADJ
taxlaw-12713	11	5	history	history	NOUN
taxlaw-12713	11	6	of	of	ADP
taxlaw-12713	11	7	charity	charity	NOUN
taxlaw-12713	11	8	regulation	regulation	NOUN
taxlaw-12713	11	9	shows	show	VERB
taxlaw-12713	11	10	that	that	SCONJ
taxlaw-12713	11	11	they	they	PRON
taxlaw-12713	11	12	are	be	AUX
taxlaw-12713	11	13	unwilling	unwilling	ADJ
taxlaw-12713	11	14	to	to	PART
taxlaw-12713	11	15	allocate	allocate	VERB
taxlaw-12713	11	16	the	the	DET
taxlaw-12713	11	17	resources	resource	NOUN
taxlaw-12713	11	18	to	to	ADP
taxlaw-12713	11	19	this	this	DET
taxlaw-12713	11	20	endeavor	endeavor	NOUN
taxlaw-12713	11	21	.	.	PUNCT
taxlaw-12713	12	1	this	this	PRON
taxlaw-12713	12	2	,	,	PUNCT
taxlaw-12713	12	3	in	in	ADP
taxlaw-12713	12	4	fact	fact	NOUN
taxlaw-12713	12	5	,	,	PUNCT
taxlaw-12713	12	6	is	be	AUX
taxlaw-12713	12	7	a	a	DET
taxlaw-12713	12	8	flaw	flaw	NOUN
taxlaw-12713	12	9	of	of	ADP
taxlaw-12713	12	10	the	the	DET
taxlaw-12713	12	11	proposals	proposal	NOUN
taxlaw-12713	12	12	for	for	ADP
taxlaw-12713	12	13	a	a	DET
taxlaw-12713	12	14	quasi	quasi	ADJ
taxlaw-12713	12	15	-	-	ADJ
taxlaw-12713	12	16	federal	federal	ADJ
taxlaw-12713	12	17	charitable	charitable	ADJ
taxlaw-12713	12	18	regulatory	regulatory	ADJ
taxlaw-12713	12	19	agency	agency	NOUN
taxlaw-12713	12	20	.	.	PUNCT
taxlaw-12713	13	1	these	these	DET
taxlaw-12713	13	2	proposals	proposal	NOUN
taxlaw-12713	13	3	will	will	AUX
taxlaw-12713	13	4	not	not	PART
taxlaw-12713	13	5	generate	generate	VERB
taxlaw-12713	13	6	new	new	ADJ
taxlaw-12713	13	7	funds	fund	NOUN
taxlaw-12713	13	8	but	but	CCONJ
taxlaw-12713	13	9	will	will	AUX
taxlaw-12713	13	10	instead	instead	ADV
taxlaw-12713	13	11	spread	spread	VERB
taxlaw-12713	13	12	scarce	scarce	ADJ
taxlaw-12713	13	13	resources	resource	NOUN
taxlaw-12713	13	14	even	even	ADV
taxlaw-12713	13	15	thinner	thin	ADJ
taxlaw-12713	13	16	.	.	PUNCT
taxlaw-12713	14	1	instead	instead	ADV
taxlaw-12713	14	2	,	,	PUNCT
taxlaw-12713	14	3	congress	congress	PROPN
taxlaw-12713	14	4	should	should	AUX
taxlaw-12713	14	5	acknowledge	acknowledge	VERB
taxlaw-12713	14	6	its	its	PRON
taxlaw-12713	14	7	unwillingness	unwillingness	NOUN
taxlaw-12713	14	8	to	to	PART
taxlaw-12713	14	9	adequately	adequately	ADV
taxlaw-12713	14	10	fund	fund	VERB
taxlaw-12713	14	11	charity	charity	NOUN
taxlaw-12713	14	12	regulation	regulation	NOUN
taxlaw-12713	14	13	and	and	CCONJ
taxlaw-12713	14	14	shrink	shrink	VERB
taxlaw-12713	14	15	the	the	DET
taxlaw-12713	14	16	tax	tax	NOUN
taxlaw-12713	14	17	-	-	PUNCT
taxlaw-12713	14	18	exempt	exempt	ADJ
taxlaw-12713	14	19	sector	sector	NOUN
taxlaw-12713	14	20	by	by	ADP
taxlaw-12713	14	21	removing	remove	VERB
taxlaw-12713	14	22	the	the	DET
taxlaw-12713	14	23	parts	part	NOUN
taxlaw-12713	14	24	that	that	PRON
taxlaw-12713	14	25	have	have	VERB
taxlaw-12713	14	26	limited	limit	VERB
taxlaw-12713	14	27	justification	justification	NOUN
taxlaw-12713	14	28	for	for	ADP
taxlaw-12713	14	29	charitable	charitable	ADJ
taxlaw-12713	14	30	benefits	benefit	NOUN
taxlaw-12713	14	31	,	,	PUNCT
taxlaw-12713	14	32	such	such	ADJ
taxlaw-12713	14	33	as	as	ADP
taxlaw-12713	14	34	hospitals	hospital	NOUN
taxlaw-12713	14	35	and	and	CCONJ
taxlaw-12713	14	36	private	private	ADJ
taxlaw-12713	14	37	foundations	foundation	NOUN
taxlaw-12713	14	38	.	.	PUNCT
taxlaw-12713	15	1	*	*	PUNCT
taxlaw-12713	15	2	professor	professor	NOUN
taxlaw-12713	15	3	of	of	ADP
taxlaw-12713	15	4	law	law	NOUN
taxlaw-12713	15	5	,	,	PUNCT
taxlaw-12713	15	6	university	university	PROPN
taxlaw-12713	15	7	of	of	ADP
taxlaw-12713	15	8	pittsburgh	pittsburgh	PROPN
taxlaw-12713	15	9	school	school	NOUN
taxlaw-12713	15	10	of	of	ADP
taxlaw-12713	15	11	law	law	NOUN
taxlaw-12713	15	12	.	.	PUNCT
taxlaw-12713	16	1	j.d	j.d	PROPN
taxlaw-12713	16	2	.	.	PROPN
taxlaw-12713	16	3	louisiana	louisiana	PROPN
taxlaw-12713	16	4	state	state	PROPN
taxlaw-12713	16	5	university	university	PROPN
taxlaw-12713	16	6	paul	paul	PROPN
taxlaw-12713	16	7	m.	m.	PROPN
taxlaw-12713	16	8	hebert	hebert	PROPN
taxlaw-12713	16	9	law	law	PROPN
taxlaw-12713	16	10	center	center	NOUN
taxlaw-12713	16	11	,	,	PUNCT
taxlaw-12713	16	12	l.lm	l.lm	PROPN
taxlaw-12713	16	13	.	.	PROPN
taxlaw-12713	16	14	nyu	nyu	PROPN
taxlaw-12713	16	15	school	school	PROPN
taxlaw-12713	16	16	of	of	ADP
taxlaw-12713	16	17	law	law	NOUN
taxlaw-12713	16	18	.	.	PUNCT
taxlaw-12713	17	1	i	i	PRON
taxlaw-12713	17	2	presented	present	VERB
taxlaw-12713	17	3	an	an	DET
taxlaw-12713	17	4	earlier	early	ADJ
taxlaw-12713	17	5	version	version	NOUN
taxlaw-12713	17	6	of	of	ADP
taxlaw-12713	17	7	this	this	DET
taxlaw-12713	17	8	paper	paper	NOUN
taxlaw-12713	17	9	when	when	SCONJ
taxlaw-12713	17	10	providing	provide	VERB
taxlaw-12713	17	11	the	the	DET
taxlaw-12713	17	12	norman	norman	PROPN
taxlaw-12713	17	13	a.	a.	PROPN
taxlaw-12713	17	14	sugarman	sugarman	PROPN
taxlaw-12713	17	15	lecture	lecture	VERB
taxlaw-12713	17	16	in	in	ADP
taxlaw-12713	17	17	2016	2016	NUM
taxlaw-12713	17	18	at	at	ADP
taxlaw-12713	17	19	the	the	DET
taxlaw-12713	17	20	case	case	NOUN
taxlaw-12713	17	21	western	western	PROPN
taxlaw-12713	17	22	reserve	reserve	PROPN
taxlaw-12713	17	23	school	school	NOUN
taxlaw-12713	17	24	of	of	ADP
taxlaw-12713	17	25	law	law	NOUN
taxlaw-12713	17	26	and	and	CCONJ
taxlaw-12713	17	27	appreciated	appreciate	VERB
taxlaw-12713	17	28	the	the	DET
taxlaw-12713	17	29	comments	comment	NOUN
taxlaw-12713	17	30	i	i	PRON
taxlaw-12713	17	31	received	receive	VERB
taxlaw-12713	17	32	there	there	ADV
taxlaw-12713	17	33	.	.	PUNCT
taxlaw-12713	18	1	i	i	PRON
taxlaw-12713	18	2	also	also	ADV
taxlaw-12713	18	3	presented	present	VERB
taxlaw-12713	18	4	an	an	DET
taxlaw-12713	18	5	earlier	early	ADJ
taxlaw-12713	18	6	version	version	NOUN
taxlaw-12713	18	7	of	of	ADP
taxlaw-12713	18	8	this	this	DET
taxlaw-12713	18	9	article	article	NOUN
taxlaw-12713	18	10	at	at	ADP
taxlaw-12713	18	11	the	the	DET
taxlaw-12713	18	12	2022	2022	NUM
taxlaw-12713	18	13	amt	amt	PROPN
taxlaw-12713	18	14	conference	conference	NOUN
taxlaw-12713	18	15	.	.	PUNCT
taxlaw-12713	19	1	i	i	PRON
taxlaw-12713	19	2	thank	thank	VERB
taxlaw-12713	19	3	jordan	jordan	PROPN
taxlaw-12713	19	4	barry	barry	PROPN
taxlaw-12713	19	5	,	,	PUNCT
taxlaw-12713	19	6	emily	emily	PROPN
taxlaw-12713	19	7	cauble	cauble	PROPN
taxlaw-12713	19	8	,	,	PUNCT
taxlaw-12713	19	9	brian	brian	PROPN
taxlaw-12713	19	10	galle	galle	PROPN
taxlaw-12713	19	11	,	,	PUNCT
taxlaw-12713	19	12	ari	ari	PROPN
taxlaw-12713	19	13	glowgower	glowgower	NOUN
taxlaw-12713	19	14	,	,	PUNCT
taxlaw-12713	19	15	david	david	PROPN
taxlaw-12713	19	16	gamage	gamage	PROPN
taxlaw-12713	19	17	,	,	PUNCT
taxlaw-12713	19	18	david	david	PROPN
taxlaw-12713	19	19	hasen	hasen	PROPN
taxlaw-12713	19	20	,	,	PUNCT
taxlaw-12713	19	21	andrew	andrew	PROPN
taxlaw-12713	19	22	hayashi	hayashi	PROPN
taxlaw-12713	19	23	,	,	PUNCT
taxlaw-12713	19	24	christine	christine	PROPN
taxlaw-12713	19	25	kim	kim	PROPN
taxlaw-12713	19	26	,	,	PUNCT
taxlaw-12713	19	27	ben	ben	PROPN
taxlaw-12713	19	28	leff	leff	PROPN
taxlaw-12713	19	29	,	,	PUNCT
taxlaw-12713	19	30	susie	susie	PROPN
taxlaw-12713	19	31	morse	morse	PROPN
taxlaw-12713	19	32	,	,	PUNCT
taxlaw-12713	19	33	leigh	leigh	PROPN
taxlaw-12713	19	34	osofsky	osofsky	PROPN
taxlaw-12713	19	35	,	,	PUNCT
taxlaw-12713	19	36	shu	shu	PROPN
taxlaw-12713	19	37	yi	yi	PROPN
taxlaw-12713	19	38	oei	oei	PROPN
taxlaw-12713	19	39	,	,	PUNCT
taxlaw-12713	19	40	clint	clint	PROPN
taxlaw-12713	19	41	wallace	wallace	PROPN
taxlaw-12713	19	42	,	,	PUNCT
taxlaw-12713	19	43	and	and	CCONJ
taxlaw-12713	19	44	manoj	manoj	PROPN
taxlaw-12713	19	45	viswanathan	viswanathan	PROPN
taxlaw-12713	19	46	for	for	ADP
taxlaw-12713	19	47	comments	comment	NOUN
taxlaw-12713	19	48	on	on	ADP
taxlaw-12713	19	49	an	an	DET
taxlaw-12713	19	50	earlier	early	ADJ
taxlaw-12713	19	51	version	version	NOUN
taxlaw-12713	19	52	.	.	PUNCT
taxlaw-12713	20	1	i	i	PRON
taxlaw-12713	20	2	also	also	ADV
taxlaw-12713	20	3	thank	thank	VERB
taxlaw-12713	20	4	my	my	PRON
taxlaw-12713	20	5	terrific	terrific	ADJ
taxlaw-12713	20	6	research	research	NOUN
taxlaw-12713	20	7	assistant	assistant	NOUN
taxlaw-12713	20	8	joey	joey	PROPN
taxlaw-12713	20	9	scapaletto	scapaletto	NOUN
taxlaw-12713	20	10	for	for	ADP
taxlaw-12713	20	11	his	his	PRON
taxlaw-12713	20	12	assistance	assistance	NOUN
taxlaw-12713	20	13	in	in	ADP
taxlaw-12713	20	14	this	this	DET
taxlaw-12713	20	15	effort	effort	NOUN
taxlaw-12713	20	16	.	.	PUNCT
taxlaw-12713	21	1	2024	2024	NUM
taxlaw-12713	21	2	]	]	PUNCT
taxlaw-12713	21	3	keep	keep	VERB
taxlaw-12713	21	4	charitable	charitable	ADJ
taxlaw-12713	21	5	oversight	oversight	NOUN
taxlaw-12713	21	6	131	131	NUM
taxlaw-12713	21	7	i.	i.	NOUN
taxlaw-12713	21	8	introduction	introduction	NOUN
taxlaw-12713	21	9	.............................................................................................	.............................................................................................	PUNCT
taxlaw-12713	21	10	131	131	NUM
taxlaw-12713	21	11	ii	ii	NOUN
taxlaw-12713	21	12	.	.	PUNCT
taxlaw-12713	22	1	charitable	charitable	ADJ
taxlaw-12713	22	2	oversight	oversight	NOUN
taxlaw-12713	22	3	now	now	ADV
taxlaw-12713	22	4	and	and	CCONJ
taxlaw-12713	22	5	historically	historically	ADV
taxlaw-12713	22	6	....................................	....................................	PUNCT
taxlaw-12713	23	1	135	135	NUM
taxlaw-12713	23	2	a.	a.	NOUN
taxlaw-12713	23	3	what	what	PRON
taxlaw-12713	23	4	does	do	AUX
taxlaw-12713	23	5	the	the	DET
taxlaw-12713	23	6	charitable	charitable	ADJ
taxlaw-12713	23	7	sector	sector	NOUN
taxlaw-12713	23	8	look	look	VERB
taxlaw-12713	23	9	like	like	ADP
taxlaw-12713	23	10	,	,	PUNCT
taxlaw-12713	23	11	and	and	CCONJ
taxlaw-12713	23	12	why	why	SCONJ
taxlaw-12713	23	13	do	do	AUX
taxlaw-12713	23	14	we	we	PRON
taxlaw-12713	23	15	need	need	VERB
taxlaw-12713	23	16	to	to	PART
taxlaw-12713	23	17	regulate	regulate	VERB
taxlaw-12713	23	18	it	it	PRON
taxlaw-12713	23	19	?	?	PUNCT
taxlaw-12713	24	1	..................................................................................................	..................................................................................................	PUNCT
taxlaw-12713	25	1	136	136	NUM
taxlaw-12713	25	2	b.	b.	PROPN
taxlaw-12713	25	3	states	states	PROPN
taxlaw-12713	25	4	....................................................................................................	....................................................................................................	PUNCT
taxlaw-12713	26	1	140	140	NUM
taxlaw-12713	26	2	1	1	NUM
taxlaw-12713	26	3	.	.	PUNCT
taxlaw-12713	27	1	charitable	charitable	ADJ
taxlaw-12713	27	2	organization	organization	NOUN
taxlaw-12713	27	3	law	law	NOUN
taxlaw-12713	27	4	origins	origin	NOUN
taxlaw-12713	27	5	.........................................	.........................................	PUNCT
taxlaw-12713	27	6	141	141	NUM
taxlaw-12713	27	7	2	2	NUM
taxlaw-12713	27	8	.	.	PUNCT
taxlaw-12713	28	1	state	state	NOUN
taxlaw-12713	28	2	charitable	charitable	ADJ
taxlaw-12713	28	3	law	law	NOUN
taxlaw-12713	28	4	....................................................................	....................................................................	PUNCT
taxlaw-12713	29	1	143	143	NUM
taxlaw-12713	29	2	3	3	X
taxlaw-12713	29	3	.	.	PUNCT
taxlaw-12713	29	4	state	state	NOUN
taxlaw-12713	29	5	enforcement	enforcement	NOUN
taxlaw-12713	29	6	.........................................................................	.........................................................................	PUNCT
taxlaw-12713	29	7	145	145	NUM
taxlaw-12713	29	8	c.	c.	PROPN
taxlaw-12713	29	9	federal	federal	ADJ
taxlaw-12713	29	10	government	government	PROPN
taxlaw-12713	29	11	/	/	SYM
taxlaw-12713	29	12	irs	irs	PROPN
taxlaw-12713	29	13	.....................................................................	.....................................................................	PUNCT
taxlaw-12713	30	1	147	147	NUM
taxlaw-12713	30	2	1	1	NUM
taxlaw-12713	30	3	.	.	PUNCT
taxlaw-12713	30	4	federal	federal	ADJ
taxlaw-12713	30	5	charity	charity	NOUN
taxlaw-12713	30	6	tax	tax	NOUN
taxlaw-12713	30	7	law	law	NOUN
taxlaw-12713	30	8	.............................................................	.............................................................	PUNCT
taxlaw-12713	30	9	148	148	NUM
taxlaw-12713	30	10	2	2	NUM
taxlaw-12713	30	11	.	.	PUNCT
taxlaw-12713	31	1	irs	irs	PROPN
taxlaw-12713	31	2	enforcement	enforcement	NOUN
taxlaw-12713	31	3	...........................................................................	...........................................................................	PUNCT
taxlaw-12713	31	4	155	155	NUM
taxlaw-12713	31	5	3	3	NUM
taxlaw-12713	31	6	.	.	PUNCT
taxlaw-12713	32	1	other	other	ADJ
taxlaw-12713	32	2	regulators	regulator	NOUN
taxlaw-12713	32	3	..........................................................................	..........................................................................	PUNCT
taxlaw-12713	32	4	157	157	NUM
taxlaw-12713	32	5	iii	iii	NOUN
taxlaw-12713	32	6	.	.	PUNCT
taxlaw-12713	33	1	proposals	proposal	NOUN
taxlaw-12713	33	2	to	to	PART
taxlaw-12713	33	3	remove	remove	VERB
taxlaw-12713	33	4	charitable	charitable	ADJ
taxlaw-12713	33	5	oversight	oversight	NOUN
taxlaw-12713	33	6	......................................	......................................	PUNCT
taxlaw-12713	33	7	159	159	NUM
taxlaw-12713	33	8	a.	a.	NOUN
taxlaw-12713	33	9	some	some	DET
taxlaw-12713	33	10	state	state	NOUN
taxlaw-12713	33	11	and	and	CCONJ
taxlaw-12713	33	12	federal	federal	ADJ
taxlaw-12713	33	13	recommendations	recommendation	NOUN
taxlaw-12713	33	14	for	for	ADP
taxlaw-12713	33	15	modest	modest	ADJ
taxlaw-12713	33	16	change	change	NOUN
taxlaw-12713	33	17	.........	.........	PUNCT
taxlaw-12713	33	18	160	160	NUM
taxlaw-12713	33	19	b.	b.	NOUN
taxlaw-12713	33	20	remove	remove	VERB
taxlaw-12713	33	21	from	from	ADP
taxlaw-12713	33	22	the	the	DET
taxlaw-12713	33	23	irs	irs	PROPN
taxlaw-12713	33	24	/	/	SYM
taxlaw-12713	33	25	create	create	VERB
taxlaw-12713	33	26	a	a	DET
taxlaw-12713	33	27	new	new	ADJ
taxlaw-12713	33	28	national	national	ADJ
taxlaw-12713	33	29	agency	agency	NOUN
taxlaw-12713	33	30	.......................	.......................	PUNCT
taxlaw-12713	33	31	161	161	NUM
taxlaw-12713	33	32	iv	iv	NOUN
taxlaw-12713	33	33	.	.	PUNCT
taxlaw-12713	34	1	analysis	analysis	NOUN
taxlaw-12713	34	2	.....................................................................................................	.....................................................................................................	NUM
taxlaw-12713	34	3	165	165	NUM
taxlaw-12713	34	4	a.	a.	NOUN
taxlaw-12713	34	5	recent	recent	ADJ
taxlaw-12713	34	6	history	history	NOUN
taxlaw-12713	34	7	highlighting	highlight	VERB
taxlaw-12713	34	8	a	a	DET
taxlaw-12713	34	9	challenged	challenge	VERB
taxlaw-12713	34	10	irs	irs	PROPN
taxlaw-12713	34	11	...................................	...................................	PUNCT
taxlaw-12713	34	12	166	166	NUM
taxlaw-12713	34	13	b.	b.	X
taxlaw-12713	34	14	what	what	PRON
taxlaw-12713	34	15	are	be	AUX
taxlaw-12713	34	16	the	the	DET
taxlaw-12713	34	17	goals	goal	NOUN
taxlaw-12713	34	18	of	of	ADP
taxlaw-12713	34	19	charity	charity	NOUN
taxlaw-12713	34	20	regulation	regulation	NOUN
taxlaw-12713	34	21	?	?	PUNCT
taxlaw-12713	34	22	........................................	........................................	PUNCT
taxlaw-12713	35	1	167	167	NUM
taxlaw-12713	35	2	1	1	NUM
taxlaw-12713	35	3	.	.	PUNCT
taxlaw-12713	35	4	political	political	ADJ
taxlaw-12713	35	5	justice	justice	NOUN
taxlaw-12713	35	6	:	:	PUNCT
taxlaw-12713	35	7	charity	charity	NOUN
taxlaw-12713	35	8	and	and	CCONJ
taxlaw-12713	35	9	tax	tax	NOUN
taxlaw-12713	35	10	in	in	ADP
taxlaw-12713	35	11	a	a	DET
taxlaw-12713	35	12	democratic	democratic	ADJ
taxlaw-12713	35	13	order	order	NOUN
taxlaw-12713	35	14	..........	..........	PUNCT
taxlaw-12713	36	1	168	168	NUM
taxlaw-12713	36	2	2	2	NUM
taxlaw-12713	36	3	.	.	PUNCT
taxlaw-12713	36	4	factors	factor	NOUN
taxlaw-12713	36	5	to	to	PART
taxlaw-12713	36	6	consider	consider	VERB
taxlaw-12713	36	7	regarding	regard	VERB
taxlaw-12713	36	8	charitable	charitable	ADJ
taxlaw-12713	36	9	regulation	regulation	NOUN
taxlaw-12713	36	10	...............	...............	PUNCT
taxlaw-12713	37	1	170	170	NUM
taxlaw-12713	37	2	3	3	X
taxlaw-12713	37	3	.	.	PUNCT
taxlaw-12713	37	4	big	big	ADJ
taxlaw-12713	37	5	picture	picture	NOUN
taxlaw-12713	37	6	approach	approach	NOUN
taxlaw-12713	37	7	to	to	ADP
taxlaw-12713	37	8	charity	charity	NOUN
taxlaw-12713	37	9	regulation	regulation	NOUN
taxlaw-12713	37	10	...............................	...............................	PUNCT
taxlaw-12713	37	11	173	173	NUM
taxlaw-12713	37	12	c.	c.	NOUN
taxlaw-12713	37	13	challenges	challenge	VERB
taxlaw-12713	37	14	to	to	ADP
taxlaw-12713	37	15	some	some	PRON
taxlaw-12713	37	16	of	of	ADP
taxlaw-12713	37	17	the	the	DET
taxlaw-12713	37	18	regulatory	regulatory	ADJ
taxlaw-12713	37	19	solutions	solution	NOUN
taxlaw-12713	37	20	................................	................................	PUNCT
taxlaw-12713	37	21	175	175	NUM
taxlaw-12713	37	22	d.	d.	NOUN
taxlaw-12713	37	23	solution	solution	NOUN
taxlaw-12713	37	24	................................................................................................	................................................................................................	PUNCT
taxlaw-12713	38	1	182	182	NUM
taxlaw-12713	38	2	v.	v.	ADP
taxlaw-12713	38	3	conclusion	conclusion	NOUN
taxlaw-12713	38	4	................................................................................................	................................................................................................	PUNCT
taxlaw-12713	38	5	185	185	NUM
taxlaw-12713	38	6	i.	i.	NOUN
taxlaw-12713	38	7	introduction	introduction	NOUN
taxlaw-12713	38	8	scholars	scholar	NOUN
taxlaw-12713	38	9	increasingly	increasingly	ADV
taxlaw-12713	38	10	criticize	criticize	VERB
taxlaw-12713	38	11	the	the	DET
taxlaw-12713	38	12	internal	internal	ADJ
taxlaw-12713	38	13	revenue	revenue	NOUN
taxlaw-12713	38	14	service	service	NOUN
taxlaw-12713	38	15	’s	’s	PART
taxlaw-12713	38	16	(	(	PUNCT
taxlaw-12713	38	17	irs	irs	PROPN
taxlaw-12713	38	18	)	)	PUNCT
taxlaw-12713	38	19	regulation	regulation	NOUN
taxlaw-12713	38	20	of	of	ADP
taxlaw-12713	38	21	the	the	DET
taxlaw-12713	38	22	charitable	charitable	ADJ
taxlaw-12713	38	23	sector	sector	NOUN
taxlaw-12713	38	24	.	.	PUNCT
taxlaw-12713	39	1	many	many	ADJ
taxlaw-12713	39	2	critics	critic	NOUN
taxlaw-12713	39	3	argue	argue	VERB
taxlaw-12713	39	4	congress	congress	PROPN
taxlaw-12713	39	5	should	should	AUX
taxlaw-12713	39	6	remove	remove	VERB
taxlaw-12713	39	7	the	the	DET
taxlaw-12713	39	8	function	function	NOUN
taxlaw-12713	39	9	from	from	ADP
taxlaw-12713	39	10	the	the	DET
taxlaw-12713	39	11	irs.1	irs.1	NOUN
taxlaw-12713	39	12	the	the	DET
taxlaw-12713	39	13	primary	primary	ADJ
taxlaw-12713	39	14	critique	critique	NOUN
taxlaw-12713	39	15	is	be	AUX
taxlaw-12713	39	16	that	that	SCONJ
taxlaw-12713	39	17	the	the	DET
taxlaw-12713	39	18	irs	irs	PROPN
taxlaw-12713	39	19	has	have	AUX
taxlaw-12713	39	20	failed	fail	VERB
taxlaw-12713	39	21	absolutely	absolutely	ADV
taxlaw-12713	39	22	as	as	ADP
taxlaw-12713	39	23	a	a	DET
taxlaw-12713	39	24	regulator	regulator	NOUN
taxlaw-12713	39	25	.	.	PUNCT
taxlaw-12713	40	1	despite	despite	SCONJ
taxlaw-12713	40	2	the	the	DET
taxlaw-12713	40	3	critics	critic	NOUN
taxlaw-12713	40	4	,	,	PUNCT
taxlaw-12713	40	5	congress	congress	PROPN
taxlaw-12713	40	6	should	should	AUX
taxlaw-12713	40	7	maintain	maintain	VERB
taxlaw-12713	40	8	the	the	DET
taxlaw-12713	40	9	regulation	regulation	NOUN
taxlaw-12713	40	10	of	of	ADP
taxlaw-12713	40	11	charity	charity	NOUN
taxlaw-12713	40	12	in	in	ADP
taxlaw-12713	40	13	the	the	DET
taxlaw-12713	40	14	irs	irs	PROPN
taxlaw-12713	40	15	.	.	PUNCT
taxlaw-12713	41	1	removing	remove	VERB
taxlaw-12713	41	2	the	the	DET
taxlaw-12713	41	3	function	function	NOUN
taxlaw-12713	41	4	would	would	AUX
taxlaw-12713	41	5	harm	harm	VERB
taxlaw-12713	41	6	the	the	DET
taxlaw-12713	41	7	collection	collection	NOUN
taxlaw-12713	41	8	of	of	ADP
taxlaw-12713	41	9	revenue	revenue	NOUN
taxlaw-12713	41	10	.	.	PUNCT
taxlaw-12713	42	1	a	a	DET
taxlaw-12713	42	2	separation	separation	NOUN
taxlaw-12713	42	3	would	would	AUX
taxlaw-12713	42	4	lead	lead	VERB
taxlaw-12713	42	5	to	to	ADP
taxlaw-12713	42	6	significant	significant	ADJ
taxlaw-12713	42	7	tax	tax	NOUN
taxlaw-12713	42	8	and	and	CCONJ
taxlaw-12713	42	9	political	political	ADJ
taxlaw-12713	42	10	sheltering	shelter	VERB
taxlaw-12713	42	11	opportunities	opportunity	NOUN
taxlaw-12713	42	12	because	because	SCONJ
taxlaw-12713	42	13	the	the	DET
taxlaw-12713	42	14	irs	irs	PROPN
taxlaw-12713	42	15	would	would	AUX
taxlaw-12713	42	16	not	not	PART
taxlaw-12713	42	17	be	be	AUX
taxlaw-12713	42	18	able	able	ADJ
taxlaw-12713	42	19	to	to	PART
taxlaw-12713	42	20	see	see	VERB
taxlaw-12713	42	21	dollars	dollar	NOUN
taxlaw-12713	42	22	put	put	VERB
taxlaw-12713	42	23	into	into	ADP
taxlaw-12713	42	24	the	the	DET
taxlaw-12713	42	25	charitable	charitable	ADJ
taxlaw-12713	42	26	sector	sector	NOUN
taxlaw-12713	42	27	.	.	PUNCT
taxlaw-12713	43	1	while	while	SCONJ
taxlaw-12713	43	2	1	1	NUM
taxlaw-12713	43	3	see	see	VERB
taxlaw-12713	43	4	marcus	marcus	PROPN
taxlaw-12713	43	5	s.	s.	PROPN
taxlaw-12713	43	6	owens	owens	PROPN
taxlaw-12713	43	7	,	,	PUNCT
taxlaw-12713	43	8	charity	charity	NOUN
taxlaw-12713	43	9	oversight	oversight	NOUN
taxlaw-12713	43	10	:	:	PUNCT
taxlaw-12713	43	11	an	an	DET
taxlaw-12713	43	12	alternative	alternative	ADJ
taxlaw-12713	43	13	approach	approach	NOUN
taxlaw-12713	43	14	,	,	PUNCT
taxlaw-12713	43	15	presentation	presentation	NOUN
taxlaw-12713	43	16	at	at	ADP
taxlaw-12713	43	17	2013	2013	NUM
taxlaw-12713	43	18	charities	charity	NOUN
taxlaw-12713	43	19	regulation	regulation	NOUN
taxlaw-12713	43	20	and	and	CCONJ
taxlaw-12713	43	21	oversight	oversight	NOUN
taxlaw-12713	43	22	project	project	NOUN
taxlaw-12713	43	23	policy	policy	NOUN
taxlaw-12713	43	24	conference	conference	NOUN
taxlaw-12713	43	25	(	(	PUNCT
taxlaw-12713	43	26	2013	2013	NUM
taxlaw-12713	43	27	)	)	PUNCT
taxlaw-12713	43	28	in	in	ADP
taxlaw-12713	43	29	colum	colum	NOUN
taxlaw-12713	43	30	.	.	PUNCT
taxlaw-12713	44	1	acad	acad	PROPN
taxlaw-12713	44	2	.	.	PUNCT
taxlaw-12713	45	1	commons	common	NOUN
taxlaw-12713	45	2	,	,	PUNCT
taxlaw-12713	45	3	jan	jan	PROPN
taxlaw-12713	45	4	.	.	PROPN
taxlaw-12713	45	5	2014	2014	NUM
taxlaw-12713	45	6	;	;	PUNCT
taxlaw-12713	45	7	terri	terri	PROPN
taxlaw-12713	45	8	lynn	lynn	PROPN
taxlaw-12713	45	9	helge	helge	PROPN
taxlaw-12713	45	10	,	,	PUNCT
taxlaw-12713	45	11	policing	police	VERB
taxlaw-12713	45	12	the	the	DET
taxlaw-12713	45	13	good	good	ADJ
taxlaw-12713	45	14	guys	guy	NOUN
taxlaw-12713	45	15	:	:	PUNCT
taxlaw-12713	45	16	regulation	regulation	NOUN
taxlaw-12713	45	17	of	of	ADP
taxlaw-12713	45	18	the	the	DET
taxlaw-12713	45	19	charitable	charitable	ADJ
taxlaw-12713	45	20	sector	sector	NOUN
taxlaw-12713	45	21	through	through	ADP
taxlaw-12713	45	22	a	a	DET
taxlaw-12713	45	23	federal	federal	ADJ
taxlaw-12713	45	24	charity	charity	NOUN
taxlaw-12713	45	25	oversight	oversight	NOUN
taxlaw-12713	45	26	board	board	NOUN
taxlaw-12713	45	27	,	,	PUNCT
taxlaw-12713	45	28	19	19	NUM
taxlaw-12713	45	29	cornell	cornell	PROPN
taxlaw-12713	45	30	j.	j.	PROPN
taxlaw-12713	45	31	l.	l.	PROPN
taxlaw-12713	45	32	&	&	CCONJ
taxlaw-12713	45	33	pub	pub	PROPN
taxlaw-12713	45	34	.	.	PUNCT
taxlaw-12713	46	1	pol’y	pol’y	NOUN
taxlaw-12713	46	2	1	1	NUM
taxlaw-12713	46	3	(	(	PUNCT
taxlaw-12713	46	4	2009	2009	NUM
taxlaw-12713	46	5	)	)	PUNCT
taxlaw-12713	46	6	;	;	PUNCT
taxlaw-12713	46	7	lloyd	lloyd	PROPN
taxlaw-12713	46	8	hitoshi	hitoshi	PROPN
taxlaw-12713	46	9	mayer	mayer	PROPN
taxlaw-12713	46	10	,	,	PUNCT
taxlaw-12713	46	11	“	"	PUNCT
taxlaw-12713	46	12	the	the	DET
taxlaw-12713	46	13	better	well	ADJ
taxlaw-12713	46	14	part	part	NOUN
taxlaw-12713	46	15	of	of	ADP
taxlaw-12713	46	16	valour	valour	NOUN
taxlaw-12713	46	17	is	be	AUX
taxlaw-12713	46	18	discretion	discretion	NOUN
taxlaw-12713	46	19	”	"	PUNCT
taxlaw-12713	46	20	:	:	PUNCT
taxlaw-12713	46	21	should	should	AUX
taxlaw-12713	46	22	the	the	DET
taxlaw-12713	46	23	irs	irs	PROPN
taxlaw-12713	46	24	change	change	VERB
taxlaw-12713	46	25	or	or	CCONJ
taxlaw-12713	46	26	surrender	surrender	VERB
taxlaw-12713	46	27	its	its	PRON
taxlaw-12713	46	28	oversight	oversight	NOUN
taxlaw-12713	46	29	of	of	ADP
taxlaw-12713	46	30	charitable	charitable	ADJ
taxlaw-12713	46	31	organizations	organization	NOUN
taxlaw-12713	46	32	,	,	PUNCT
taxlaw-12713	46	33	7	7	NUM
taxlaw-12713	46	34	colum	colum	NOUN
taxlaw-12713	46	35	j.	j.	PROPN
taxlaw-12713	46	36	tax	tax	PROPN
taxlaw-12713	46	37	l.	l.	PROPN
taxlaw-12713	46	38	80	80	NUM
taxlaw-12713	46	39	(	(	PUNCT
taxlaw-12713	46	40	2016	2016	NUM
taxlaw-12713	46	41	)	)	PUNCT
taxlaw-12713	46	42	(	(	PUNCT
taxlaw-12713	46	43	arguing	argue	VERB
taxlaw-12713	46	44	that	that	SCONJ
taxlaw-12713	46	45	the	the	DET
taxlaw-12713	46	46	deficiencies	deficiency	NOUN
taxlaw-12713	46	47	of	of	ADP
taxlaw-12713	46	48	irs	irs	PROPN
taxlaw-12713	46	49	oversight	oversight	NOUN
taxlaw-12713	46	50	are	be	AUX
taxlaw-12713	46	51	so	so	ADV
taxlaw-12713	46	52	severe	severe	ADJ
taxlaw-12713	46	53	that	that	SCONJ
taxlaw-12713	46	54	it	it	PRON
taxlaw-12713	46	55	is	be	AUX
taxlaw-12713	46	56	time	time	NOUN
taxlaw-12713	46	57	to	to	PART
taxlaw-12713	46	58	consider	consider	VERB
taxlaw-12713	46	59	moving	move	VERB
taxlaw-12713	46	60	the	the	DET
taxlaw-12713	46	61	function	function	NOUN
taxlaw-12713	46	62	out	out	ADP
taxlaw-12713	46	63	of	of	ADP
taxlaw-12713	46	64	the	the	DET
taxlaw-12713	46	65	irs	irs	PROPN
taxlaw-12713	46	66	)	)	PUNCT
taxlaw-12713	46	67	;	;	PUNCT
taxlaw-12713	46	68	roger	roger	PROPN
taxlaw-12713	46	69	colinvaux	colinvaux	PROPN
taxlaw-12713	46	70	,	,	PUNCT
taxlaw-12713	46	71	fixing	fix	VERB
taxlaw-12713	46	72	philanthropy	philanthropy	NOUN
taxlaw-12713	46	73	:	:	PUNCT
taxlaw-12713	46	74	a	a	DET
taxlaw-12713	46	75	vision	vision	NOUN
taxlaw-12713	46	76	for	for	ADP
taxlaw-12713	46	77	charitable	charitable	ADJ
taxlaw-12713	46	78	giving	giving	NOUN
taxlaw-12713	46	79	and	and	CCONJ
taxlaw-12713	46	80	reform	reform	NOUN
taxlaw-12713	46	81	,	,	PUNCT
taxlaw-12713	46	82	162	162	NUM
taxlaw-12713	46	83	tax	tax	NOUN
taxlaw-12713	46	84	notes	note	NOUN
taxlaw-12713	46	85	1007	1007	NUM
taxlaw-12713	46	86	,	,	PUNCT
taxlaw-12713	46	87	1013	1013	NUM
taxlaw-12713	46	88	(	(	PUNCT
taxlaw-12713	46	89	2019	2019	NUM
taxlaw-12713	46	90	)	)	PUNCT
taxlaw-12713	46	91	(	(	PUNCT
taxlaw-12713	46	92	recommending	recommend	VERB
taxlaw-12713	46	93	congress	congress	PROPN
taxlaw-12713	46	94	convene	convene	VERB
taxlaw-12713	46	95	a	a	DET
taxlaw-12713	46	96	panel	panel	NOUN
taxlaw-12713	46	97	to	to	PART
taxlaw-12713	46	98	study	study	VERB
taxlaw-12713	46	99	the	the	DET
taxlaw-12713	46	100	question	question	NOUN
taxlaw-12713	46	101	of	of	ADP
taxlaw-12713	46	102	how	how	SCONJ
taxlaw-12713	46	103	to	to	PART
taxlaw-12713	46	104	structure	structure	VERB
taxlaw-12713	46	105	the	the	DET
taxlaw-12713	46	106	oversight	oversight	NOUN
taxlaw-12713	46	107	of	of	ADP
taxlaw-12713	46	108	the	the	DET
taxlaw-12713	46	109	tax	tax	NOUN
taxlaw-12713	46	110	-	-	PUNCT
taxlaw-12713	46	111	exempt	exempt	ADJ
taxlaw-12713	46	112	sector	sector	NOUN
taxlaw-12713	46	113	)	)	PUNCT
taxlaw-12713	46	114	;	;	PUNCT
taxlaw-12713	46	115	ellen	ellen	PROPN
taxlaw-12713	46	116	p.	p.	PROPN
taxlaw-12713	46	117	aprill	aprill	PROPN
taxlaw-12713	46	118	,	,	PUNCT
taxlaw-12713	46	119	the	the	DET
taxlaw-12713	46	120	private	private	ADJ
taxlaw-12713	46	121	foundation	foundation	NOUN
taxlaw-12713	46	122	excise	excise	NOUN
taxlaw-12713	46	123	tax	tax	NOUN
taxlaw-12713	46	124	on	on	ADP
taxlaw-12713	46	125	self	self	NOUN
taxlaw-12713	46	126	dealing	dealing	NOUN
taxlaw-12713	46	127	:	:	PUNCT
taxlaw-12713	46	128	contours	contours	NOUN
taxlaw-12713	46	129	,	,	PUNCT
taxlaw-12713	46	130	comparisons	comparison	NOUN
taxlaw-12713	46	131	,	,	PUNCT
taxlaw-12713	46	132	and	and	CCONJ
taxlaw-12713	46	133	character	character	NOUN
taxlaw-12713	46	134	,	,	PUNCT
taxlaw-12713	46	135	17	17	NUM
taxlaw-12713	46	136	pitt	pitt	NOUN
taxlaw-12713	46	137	.	.	PUNCT
taxlaw-12713	47	1	tax	tax	PROPN
taxlaw-12713	47	2	rev	rev	PROPN
taxlaw-12713	47	3	.	.	PROPN
taxlaw-12713	47	4	297	297	NUM
taxlaw-12713	47	5	,	,	PUNCT
taxlaw-12713	47	6	336	336	NUM
taxlaw-12713	47	7	(	(	PUNCT
taxlaw-12713	47	8	2020	2020	NUM
taxlaw-12713	47	9	)	)	PUNCT
taxlaw-12713	47	10	(	(	PUNCT
taxlaw-12713	47	11	arguing	argue	VERB
taxlaw-12713	47	12	the	the	DET
taxlaw-12713	47	13	time	time	NOUN
taxlaw-12713	47	14	has	have	AUX
taxlaw-12713	47	15	come	come	VERB
taxlaw-12713	47	16	to	to	PART
taxlaw-12713	47	17	reconsider	reconsider	VERB
taxlaw-12713	47	18	whether	whether	SCONJ
taxlaw-12713	47	19	the	the	DET
taxlaw-12713	47	20	irs	irs	PROPN
taxlaw-12713	47	21	is	be	AUX
taxlaw-12713	47	22	the	the	DET
taxlaw-12713	47	23	right	right	ADJ
taxlaw-12713	47	24	agency	agency	NOUN
taxlaw-12713	47	25	to	to	PART
taxlaw-12713	47	26	regulate	regulate	VERB
taxlaw-12713	47	27	charitable	charitable	ADJ
taxlaw-12713	47	28	organizations	organization	NOUN
taxlaw-12713	47	29	)	)	PUNCT
taxlaw-12713	47	30	;	;	PUNCT
taxlaw-12713	47	31	see	see	VERB
taxlaw-12713	47	32	also	also	ADV
taxlaw-12713	47	33	jeffrey	jeffrey	PROPN
taxlaw-12713	47	34	n.	n.	PROPN
taxlaw-12713	47	35	pennell	pennell	PROPN
taxlaw-12713	47	36	&	&	CCONJ
taxlaw-12713	47	37	alex	alex	PROPN
taxlaw-12713	47	38	zhang	zhang	PROPN
taxlaw-12713	47	39	,	,	PUNCT
taxlaw-12713	47	40	proposals	proposal	NOUN
taxlaw-12713	47	41	to	to	PART
taxlaw-12713	47	42	restore	restore	VERB
taxlaw-12713	47	43	faith	faith	NOUN
taxlaw-12713	47	44	in	in	ADP
taxlaw-12713	47	45	exempt	exempt	ADJ
taxlaw-12713	47	46	organizations	organization	NOUN
taxlaw-12713	47	47	,	,	PUNCT
taxlaw-12713	47	48	183	183	NUM
taxlaw-12713	47	49	tax	tax	NOUN
taxlaw-12713	47	50	notes	note	NOUN
taxlaw-12713	47	51	fed	feed	VERB
taxlaw-12713	47	52	.	.	PUNCT
taxlaw-12713	48	1	285	285	NUM
taxlaw-12713	48	2	(	(	PUNCT
taxlaw-12713	48	3	april	april	PROPN
taxlaw-12713	48	4	8	8	NUM
taxlaw-12713	48	5	,	,	PUNCT
taxlaw-12713	48	6	2024	2024	NUM
taxlaw-12713	48	7	)	)	PUNCT
taxlaw-12713	48	8	(	(	PUNCT
taxlaw-12713	48	9	proposing	propose	VERB
taxlaw-12713	48	10	a	a	DET
taxlaw-12713	48	11	new	new	ADJ
taxlaw-12713	48	12	agency	agency	NOUN
taxlaw-12713	48	13	to	to	PART
taxlaw-12713	48	14	handle	handle	VERB
taxlaw-12713	48	15	initial	initial	ADJ
taxlaw-12713	48	16	applications	application	NOUN
taxlaw-12713	48	17	and	and	CCONJ
taxlaw-12713	48	18	maybe	maybe	ADV
taxlaw-12713	48	19	some	some	DET
taxlaw-12713	48	20	form	form	NOUN
taxlaw-12713	48	21	of	of	ADP
taxlaw-12713	48	22	annual	annual	ADJ
taxlaw-12713	48	23	oversight	oversight	NOUN
taxlaw-12713	48	24	as	as	ADV
taxlaw-12713	48	25	well	well	ADV
taxlaw-12713	48	26	)	)	PUNCT
taxlaw-12713	48	27	.	.	PUNCT
taxlaw-12713	49	1	132	132	NUM
taxlaw-12713	49	2	columbia	columbia	PROPN
taxlaw-12713	49	3	journal	journal	PROPN
taxlaw-12713	49	4	of	of	ADP
taxlaw-12713	49	5	tax	tax	NOUN
taxlaw-12713	49	6	law	law	NOUN
taxlaw-12713	50	1	[	[	X
taxlaw-12713	50	2	vol	vol	NOUN
taxlaw-12713	50	3	15:2	15:2	NUM
taxlaw-12713	50	4	state	state	NOUN
taxlaw-12713	50	5	charity	charity	NOUN
taxlaw-12713	50	6	law	law	NOUN
taxlaw-12713	50	7	primarily	primarily	ADV
taxlaw-12713	50	8	focuses	focus	VERB
taxlaw-12713	50	9	on	on	ADP
taxlaw-12713	50	10	governance	governance	NOUN
taxlaw-12713	50	11	to	to	PART
taxlaw-12713	50	12	ensure	ensure	VERB
taxlaw-12713	50	13	insiders	insider	NOUN
taxlaw-12713	50	14	do	do	AUX
taxlaw-12713	50	15	not	not	PART
taxlaw-12713	50	16	take	take	VERB
taxlaw-12713	50	17	from	from	ADP
taxlaw-12713	50	18	charity	charity	NOUN
taxlaw-12713	50	19	,	,	PUNCT
taxlaw-12713	50	20	charity	charity	NOUN
taxlaw-12713	50	21	tax	tax	NOUN
taxlaw-12713	50	22	law	law	NOUN
taxlaw-12713	50	23	focuses	focus	VERB
taxlaw-12713	50	24	on	on	ADP
taxlaw-12713	50	25	the	the	DET
taxlaw-12713	50	26	tax	tax	NOUN
taxlaw-12713	50	27	benefits	benefit	NOUN
taxlaw-12713	50	28	involved	involve	VERB
taxlaw-12713	50	29	.	.	PUNCT
taxlaw-12713	51	1	these	these	DET
taxlaw-12713	51	2	benefits	benefit	NOUN
taxlaw-12713	51	3	raise	raise	VERB
taxlaw-12713	51	4	distinct	distinct	ADJ
taxlaw-12713	51	5	and	and	CCONJ
taxlaw-12713	51	6	important	important	ADJ
taxlaw-12713	51	7	questions	question	NOUN
taxlaw-12713	51	8	that	that	PRON
taxlaw-12713	51	9	will	will	AUX
taxlaw-12713	51	10	not	not	PART
taxlaw-12713	51	11	be	be	AUX
taxlaw-12713	51	12	sufficiently	sufficiently	ADV
taxlaw-12713	51	13	salient	salient	ADJ
taxlaw-12713	51	14	,	,	PUNCT
taxlaw-12713	51	15	or	or	CCONJ
taxlaw-12713	51	16	understood	understand	VERB
taxlaw-12713	51	17	,	,	PUNCT
taxlaw-12713	51	18	to	to	ADP
taxlaw-12713	51	19	and	and	CCONJ
taxlaw-12713	51	20	by	by	ADP
taxlaw-12713	51	21	a	a	DET
taxlaw-12713	51	22	regulator	regulator	NOUN
taxlaw-12713	51	23	outside	outside	ADP
taxlaw-12713	51	24	of	of	ADP
taxlaw-12713	51	25	the	the	DET
taxlaw-12713	51	26	irs	irs	PROPN
taxlaw-12713	51	27	,	,	PUNCT
taxlaw-12713	51	28	even	even	ADV
taxlaw-12713	51	29	one	one	NUM
taxlaw-12713	51	30	at	at	ADP
taxlaw-12713	51	31	a	a	DET
taxlaw-12713	51	32	federal	federal	ADJ
taxlaw-12713	51	33	level	level	NOUN
taxlaw-12713	51	34	.	.	PUNCT
taxlaw-12713	52	1	importantly	importantly	ADV
taxlaw-12713	52	2	to	to	ADP
taxlaw-12713	52	3	this	this	DET
taxlaw-12713	52	4	case	case	NOUN
taxlaw-12713	52	5	,	,	PUNCT
taxlaw-12713	52	6	introducing	introduce	VERB
taxlaw-12713	52	7	a	a	DET
taxlaw-12713	52	8	new	new	ADJ
taxlaw-12713	52	9	regulator	regulator	NOUN
taxlaw-12713	52	10	to	to	ADP
taxlaw-12713	52	11	the	the	DET
taxlaw-12713	52	12	regulation	regulation	NOUN
taxlaw-12713	52	13	of	of	ADP
taxlaw-12713	52	14	the	the	DET
taxlaw-12713	52	15	sector	sector	NOUN
taxlaw-12713	52	16	would	would	AUX
taxlaw-12713	52	17	simply	simply	ADV
taxlaw-12713	52	18	spread	spread	VERB
taxlaw-12713	52	19	already	already	ADV
taxlaw-12713	52	20	scarce	scarce	ADJ
taxlaw-12713	52	21	resources	resource	NOUN
taxlaw-12713	52	22	for	for	ADP
taxlaw-12713	52	23	charity	charity	NOUN
taxlaw-12713	52	24	regulation	regulation	NOUN
taxlaw-12713	52	25	way	way	ADV
taxlaw-12713	52	26	too	too	ADV
taxlaw-12713	52	27	thin	thin	ADJ
taxlaw-12713	52	28	.	.	PUNCT
taxlaw-12713	53	1	we	we	PRON
taxlaw-12713	53	2	can	can	AUX
taxlaw-12713	53	3	expect	expect	VERB
taxlaw-12713	53	4	congress	congress	PROPN
taxlaw-12713	53	5	will	will	AUX
taxlaw-12713	53	6	continue	continue	VERB
taxlaw-12713	53	7	to	to	PART
taxlaw-12713	53	8	fail	fail	VERB
taxlaw-12713	53	9	to	to	PART
taxlaw-12713	53	10	provide	provide	VERB
taxlaw-12713	53	11	the	the	DET
taxlaw-12713	53	12	resources	resource	NOUN
taxlaw-12713	53	13	needed	need	VERB
taxlaw-12713	53	14	to	to	PART
taxlaw-12713	53	15	properly	properly	ADV
taxlaw-12713	53	16	oversee	oversee	VERB
taxlaw-12713	53	17	the	the	DET
taxlaw-12713	53	18	sector	sector	NOUN
taxlaw-12713	53	19	.	.	PUNCT
taxlaw-12713	54	1	those	those	PRON
taxlaw-12713	54	2	interested	interested	ADJ
taxlaw-12713	54	3	in	in	ADP
taxlaw-12713	54	4	good	good	ADJ
taxlaw-12713	54	5	federal	federal	ADJ
taxlaw-12713	54	6	oversight	oversight	NOUN
taxlaw-12713	54	7	of	of	ADP
taxlaw-12713	54	8	charity	charity	NOUN
taxlaw-12713	54	9	should	should	AUX
taxlaw-12713	54	10	thus	thus	ADV
taxlaw-12713	54	11	focus	focus	VERB
taxlaw-12713	54	12	on	on	ADP
taxlaw-12713	54	13	improving	improve	VERB
taxlaw-12713	54	14	the	the	DET
taxlaw-12713	54	15	irs	irs	PROPN
taxlaw-12713	54	16	as	as	ADP
taxlaw-12713	54	17	a	a	DET
taxlaw-12713	54	18	charity	charity	NOUN
taxlaw-12713	54	19	regulator	regulator	NOUN
taxlaw-12713	54	20	instead	instead	ADV
taxlaw-12713	54	21	.	.	PUNCT
taxlaw-12713	55	1	the	the	DET
taxlaw-12713	55	2	irs	irs	PROPN
taxlaw-12713	55	3	charity	charity	NOUN
taxlaw-12713	55	4	critics	critic	NOUN
taxlaw-12713	55	5	approach	approach	VERB
taxlaw-12713	55	6	the	the	DET
taxlaw-12713	55	7	issue	issue	NOUN
taxlaw-12713	55	8	from	from	ADP
taxlaw-12713	55	9	multiple	multiple	ADJ
taxlaw-12713	55	10	perspectives	perspective	NOUN
taxlaw-12713	55	11	,	,	PUNCT
taxlaw-12713	55	12	but	but	CCONJ
taxlaw-12713	55	13	the	the	DET
taxlaw-12713	55	14	critiques	critique	NOUN
taxlaw-12713	55	15	tend	tend	VERB
taxlaw-12713	55	16	to	to	PART
taxlaw-12713	55	17	lead	lead	VERB
taxlaw-12713	55	18	to	to	ADP
taxlaw-12713	55	19	the	the	DET
taxlaw-12713	55	20	same	same	ADJ
taxlaw-12713	55	21	end	end	NOUN
taxlaw-12713	55	22	:	:	PUNCT
taxlaw-12713	55	23	removal	removal	NOUN
taxlaw-12713	55	24	.	.	PUNCT
taxlaw-12713	56	1	some	some	PRON
taxlaw-12713	56	2	from	from	ADP
taxlaw-12713	56	3	the	the	DET
taxlaw-12713	56	4	political	political	ADJ
taxlaw-12713	56	5	right	right	NOUN
taxlaw-12713	56	6	believe	believe	VERB
taxlaw-12713	56	7	the	the	DET
taxlaw-12713	56	8	irs	irs	PROPN
taxlaw-12713	56	9	“	"	PUNCT
taxlaw-12713	56	10	targeted	target	VERB
taxlaw-12713	56	11	”	"	PUNCT
taxlaw-12713	56	12	conservative	conservative	ADJ
taxlaw-12713	56	13	groups	group	NOUN
taxlaw-12713	56	14	(	(	PUNCT
taxlaw-12713	56	15	such	such	ADJ
taxlaw-12713	56	16	as	as	ADP
taxlaw-12713	56	17	tea	tea	NOUN
taxlaw-12713	56	18	party	party	NOUN
taxlaw-12713	56	19	affiliates	affiliate	NOUN
taxlaw-12713	56	20	)	)	PUNCT
taxlaw-12713	56	21	to	to	PART
taxlaw-12713	56	22	try	try	VERB
taxlaw-12713	56	23	to	to	PART
taxlaw-12713	56	24	stop	stop	VERB
taxlaw-12713	56	25	them	they	PRON
taxlaw-12713	56	26	from	from	ADP
taxlaw-12713	56	27	obtaining	obtain	VERB
taxlaw-12713	56	28	tax	tax	NOUN
taxlaw-12713	56	29	-	-	PUNCT
taxlaw-12713	56	30	exempt	exempt	ADJ
taxlaw-12713	56	31	status	status	NOUN
taxlaw-12713	56	32	as	as	ADP
taxlaw-12713	56	33	social	social	ADJ
taxlaw-12713	56	34	welfare	welfare	NOUN
taxlaw-12713	56	35	organizations	organization	NOUN
taxlaw-12713	56	36	from	from	ADP
taxlaw-12713	56	37	around	around	ADP
taxlaw-12713	56	38	2011–2013.2	2011–2013.2	NUM
taxlaw-12713	56	39	such	such	ADJ
taxlaw-12713	56	40	critics	critic	NOUN
taxlaw-12713	56	41	likely	likely	ADV
taxlaw-12713	56	42	view	view	VERB
taxlaw-12713	56	43	governmental	governmental	ADJ
taxlaw-12713	56	44	agencies	agency	NOUN
taxlaw-12713	56	45	as	as	SCONJ
taxlaw-12713	56	46	populated	populate	VERB
taxlaw-12713	56	47	by	by	ADP
taxlaw-12713	56	48	unelected	unelected	ADJ
taxlaw-12713	56	49	biased	biased	ADJ
taxlaw-12713	56	50	bureaucrats.3	bureaucrats.3	NOUN
taxlaw-12713	56	51	arguably	arguably	ADV
taxlaw-12713	56	52	,	,	PUNCT
taxlaw-12713	56	53	the	the	DET
taxlaw-12713	56	54	end	end	NOUN
taxlaw-12713	56	55	this	this	DET
taxlaw-12713	56	56	group	group	NOUN
taxlaw-12713	56	57	desires	desire	NOUN
taxlaw-12713	56	58	is	be	AUX
taxlaw-12713	56	59	a	a	DET
taxlaw-12713	56	60	significantly	significantly	ADV
taxlaw-12713	56	61	hobbled	hobble	VERB
taxlaw-12713	56	62	irs.4	irs.4	PROPN
taxlaw-12713	56	63	other	other	ADJ
taxlaw-12713	56	64	critics	critic	NOUN
taxlaw-12713	56	65	think	think	VERB
taxlaw-12713	56	66	charity	charity	NOUN
taxlaw-12713	56	67	regulation	regulation	NOUN
taxlaw-12713	56	68	is	be	AUX
taxlaw-12713	56	69	important	important	ADJ
taxlaw-12713	56	70	but	but	CCONJ
taxlaw-12713	56	71	that	that	SCONJ
taxlaw-12713	56	72	the	the	DET
taxlaw-12713	56	73	irs	irs	PROPN
taxlaw-12713	56	74	fails	fail	VERB
taxlaw-12713	56	75	to	to	PART
taxlaw-12713	56	76	engage	engage	VERB
taxlaw-12713	56	77	in	in	ADP
taxlaw-12713	56	78	enough	enough	ADJ
taxlaw-12713	56	79	enforcement	enforcement	NOUN
taxlaw-12713	56	80	to	to	PART
taxlaw-12713	56	81	regulate	regulate	VERB
taxlaw-12713	56	82	the	the	DET
taxlaw-12713	56	83	sector	sector	NOUN
taxlaw-12713	56	84	well.5	well.5	ADV
taxlaw-12713	56	85	some	some	DET
taxlaw-12713	56	86	critics	critic	NOUN
taxlaw-12713	56	87	believe	believe	VERB
taxlaw-12713	56	88	that	that	SCONJ
taxlaw-12713	56	89	the	the	DET
taxlaw-12713	56	90	challenge	challenge	NOUN
taxlaw-12713	56	91	of	of	ADP
taxlaw-12713	56	92	the	the	DET
taxlaw-12713	56	93	irs	irs	PROPN
taxlaw-12713	56	94	overseeing	overseeing	NOUN
taxlaw-12713	56	95	charity	charity	NOUN
taxlaw-12713	56	96	is	be	AUX
taxlaw-12713	56	97	that	that	SCONJ
taxlaw-12713	56	98	it	it	PRON
taxlaw-12713	56	99	involves	involve	VERB
taxlaw-12713	56	100	the	the	DET
taxlaw-12713	56	101	“	"	PUNCT
taxlaw-12713	56	102	political	political	ADJ
taxlaw-12713	56	103	”	"	PUNCT
taxlaw-12713	56	104	and	and	CCONJ
taxlaw-12713	56	105	the	the	DET
taxlaw-12713	56	106	irs	irs	PROPN
taxlaw-12713	56	107	simply	simply	ADV
taxlaw-12713	56	108	ought	ought	AUX
taxlaw-12713	56	109	not	not	PART
taxlaw-12713	56	110	oversee	oversee	VERB
taxlaw-12713	56	111	political	political	ADJ
taxlaw-12713	56	112	matters	matter	NOUN
taxlaw-12713	56	113	at	at	ADV
taxlaw-12713	56	114	all	all	ADV
taxlaw-12713	56	115	.	.	PUNCT
taxlaw-12713	57	1	it	it	PRON
taxlaw-12713	57	2	forces	force	VERB
taxlaw-12713	57	3	the	the	DET
taxlaw-12713	57	4	service	service	NOUN
taxlaw-12713	57	5	to	to	PART
taxlaw-12713	57	6	stray	stray	VERB
taxlaw-12713	57	7	from	from	ADP
taxlaw-12713	57	8	its	its	PRON
taxlaw-12713	57	9	mission	mission	NOUN
taxlaw-12713	57	10	of	of	ADP
taxlaw-12713	57	11	collecting	collect	VERB
taxlaw-12713	57	12	revenue.6	revenue.6	PROPN
taxlaw-12713	57	13	these	these	DET
taxlaw-12713	57	14	latter	latter	ADJ
taxlaw-12713	57	15	critics	critic	NOUN
taxlaw-12713	57	16	tend	tend	VERB
taxlaw-12713	57	17	to	to	PART
taxlaw-12713	57	18	have	have	VERB
taxlaw-12713	57	19	a	a	DET
taxlaw-12713	57	20	common	common	ADJ
taxlaw-12713	57	21	interest	interest	NOUN
taxlaw-12713	57	22	in	in	ADP
taxlaw-12713	57	23	functional	functional	ADJ
taxlaw-12713	57	24	tax	tax	NOUN
taxlaw-12713	57	25	policy	policy	NOUN
taxlaw-12713	57	26	,	,	PUNCT
taxlaw-12713	57	27	good	good	ADJ
taxlaw-12713	57	28	enforcement	enforcement	NOUN
taxlaw-12713	57	29	of	of	ADP
taxlaw-12713	57	30	that	that	DET
taxlaw-12713	57	31	policy	policy	NOUN
taxlaw-12713	57	32	,	,	PUNCT
taxlaw-12713	57	33	and	and	CCONJ
taxlaw-12713	57	34	a	a	DET
taxlaw-12713	57	35	well	well	ADV
taxlaw-12713	57	36	-	-	PUNCT
taxlaw-12713	57	37	regulated	regulate	VERB
taxlaw-12713	57	38	charitable	charitable	ADJ
taxlaw-12713	57	39	sector	sector	NOUN
taxlaw-12713	57	40	.	.	PUNCT
taxlaw-12713	58	1	they	they	PRON
taxlaw-12713	58	2	just	just	ADV
taxlaw-12713	58	3	think	think	VERB
taxlaw-12713	58	4	the	the	DET
taxlaw-12713	58	5	irs	irs	PROPN
taxlaw-12713	58	6	is	be	AUX
taxlaw-12713	58	7	the	the	DET
taxlaw-12713	58	8	wrong	wrong	ADJ
taxlaw-12713	58	9	institution	institution	NOUN
taxlaw-12713	58	10	to	to	PART
taxlaw-12713	58	11	regulate	regulate	VERB
taxlaw-12713	58	12	the	the	DET
taxlaw-12713	58	13	charitable	charitable	ADJ
taxlaw-12713	58	14	sector.7	sector.7	NOUN
taxlaw-12713	58	15	some	some	PRON
taxlaw-12713	58	16	of	of	ADP
taxlaw-12713	58	17	these	these	DET
taxlaw-12713	58	18	u.s	u.s	PROPN
taxlaw-12713	58	19	.	.	PROPN
taxlaw-12713	58	20	observers	observer	NOUN
taxlaw-12713	58	21	argue	argue	VERB
taxlaw-12713	58	22	for	for	ADP
taxlaw-12713	58	23	a	a	DET
taxlaw-12713	58	24	federal	federal	ADJ
taxlaw-12713	58	25	charity	charity	NOUN
taxlaw-12713	58	26	bureau	bureau	NOUN
taxlaw-12713	58	27	,	,	PUNCT
taxlaw-12713	58	28	while	while	SCONJ
taxlaw-12713	58	29	others	other	NOUN
taxlaw-12713	58	30	argue	argue	VERB
taxlaw-12713	58	31	for	for	ADP
taxlaw-12713	58	32	a	a	DET
taxlaw-12713	58	33	more	more	ADV
taxlaw-12713	58	34	private	private	ADJ
taxlaw-12713	58	35	solution	solution	NOUN
taxlaw-12713	58	36	like	like	ADP
taxlaw-12713	58	37	finra.8	finra.8	PROPN
taxlaw-12713	58	38	2	2	NUM
taxlaw-12713	58	39	philip	philip	PROPN
taxlaw-12713	58	40	t.	t.	PROPN
taxlaw-12713	58	41	hackney	hackney	PROPN
taxlaw-12713	58	42	,	,	PUNCT
taxlaw-12713	58	43	should	should	AUX
taxlaw-12713	58	44	the	the	DET
taxlaw-12713	58	45	irs	irs	PROPN
taxlaw-12713	58	46	never	never	ADV
taxlaw-12713	58	47	“	"	PUNCT
taxlaw-12713	58	48	target	target	VERB
taxlaw-12713	58	49	”	"	PUNCT
taxlaw-12713	58	50	taxpayers	taxpayer	NOUN
taxlaw-12713	58	51	:	:	PUNCT
taxlaw-12713	58	52	a	a	DET
taxlaw-12713	58	53	consideration	consideration	NOUN
taxlaw-12713	58	54	of	of	ADP
taxlaw-12713	58	55	the	the	DET
taxlaw-12713	58	56	irs	irs	PROPN
taxlaw-12713	58	57	tea	tea	NOUN
taxlaw-12713	58	58	party	party	PROPN
taxlaw-12713	58	59	affair	affair	PROPN
taxlaw-12713	58	60	,	,	PUNCT
taxlaw-12713	58	61	49	49	NUM
taxlaw-12713	58	62	val	val	NOUN
taxlaw-12713	58	63	.	.	PUNCT
taxlaw-12713	59	1	l.	l.	PROPN
taxlaw-12713	59	2	rev	rev	PROPN
taxlaw-12713	59	3	.	.	PROPN
taxlaw-12713	60	1	453	453	NUM
taxlaw-12713	60	2	(	(	PUNCT
taxlaw-12713	60	3	2015	2015	NUM
taxlaw-12713	60	4	)	)	PUNCT
taxlaw-12713	60	5	.	.	PUNCT
taxlaw-12713	61	1	3	3	NUM
taxlaw-12713	61	2	for	for	ADP
taxlaw-12713	61	3	this	this	DET
taxlaw-12713	61	4	general	general	ADJ
taxlaw-12713	61	5	vision	vision	NOUN
taxlaw-12713	61	6	of	of	ADP
taxlaw-12713	61	7	governmental	governmental	ADJ
taxlaw-12713	61	8	agencies	agency	NOUN
taxlaw-12713	61	9	,	,	PUNCT
taxlaw-12713	61	10	see	see	VERB
taxlaw-12713	61	11	theodore	theodore	PROPN
taxlaw-12713	61	12	j.	j.	PROPN
taxlaw-12713	61	13	lowi	lowi	PROPN
taxlaw-12713	61	14	,	,	PUNCT
taxlaw-12713	61	15	the	the	DET
taxlaw-12713	61	16	end	end	NOUN
taxlaw-12713	61	17	of	of	ADP
taxlaw-12713	61	18	liberalism	liberalism	NOUN
taxlaw-12713	61	19	(	(	PUNCT
taxlaw-12713	61	20	1969	1969	NUM
taxlaw-12713	61	21	)	)	PUNCT
taxlaw-12713	61	22	;	;	PUNCT
taxlaw-12713	62	1	cf	cf	X
taxlaw-12713	62	2	.	.	PUNCT
taxlaw-12713	63	1	anya	anya	PROPN
taxlaw-12713	63	2	bernstein	bernstein	PROPN
taxlaw-12713	63	3	&	&	CCONJ
taxlaw-12713	63	4	cristina	cristina	PROPN
taxlaw-12713	63	5	rodriguez	rodriguez	PROPN
taxlaw-12713	63	6	,	,	PUNCT
taxlaw-12713	63	7	the	the	DET
taxlaw-12713	63	8	accountable	accountable	ADJ
taxlaw-12713	63	9	bureaucrat	bureaucrat	NOUN
taxlaw-12713	63	10	,	,	PUNCT
taxlaw-12713	63	11	132	132	NUM
taxlaw-12713	63	12	yale	yale	PROPN
taxlaw-12713	63	13	l.j	l.j	PROPN
taxlaw-12713	63	14	.	.	PROPN
taxlaw-12713	63	15	1600	1600	NUM
taxlaw-12713	63	16	,	,	PUNCT
taxlaw-12713	63	17	1676	1676	NUM
taxlaw-12713	63	18	(	(	PUNCT
taxlaw-12713	63	19	2023	2023	NUM
taxlaw-12713	63	20	)	)	PUNCT
taxlaw-12713	63	21	(	(	PUNCT
taxlaw-12713	63	22	arguing	argue	VERB
taxlaw-12713	63	23	that	that	SCONJ
taxlaw-12713	63	24	administrative	administrative	ADJ
taxlaw-12713	63	25	agencies	agency	NOUN
taxlaw-12713	63	26	tend	tend	VERB
taxlaw-12713	63	27	to	to	PART
taxlaw-12713	63	28	employ	employ	VERB
taxlaw-12713	63	29	systems	system	NOUN
taxlaw-12713	63	30	that	that	PRON
taxlaw-12713	63	31	promote	promote	VERB
taxlaw-12713	63	32	significant	significant	ADJ
taxlaw-12713	63	33	accountability	accountability	NOUN
taxlaw-12713	63	34	to	to	ADP
taxlaw-12713	63	35	the	the	DET
taxlaw-12713	63	36	public	public	NOUN
taxlaw-12713	63	37	)	)	PUNCT
taxlaw-12713	63	38	.	.	PUNCT
taxlaw-12713	64	1	see	see	VERB
taxlaw-12713	64	2	also	also	ADV
taxlaw-12713	64	3	dennis	dennis	PROPN
taxlaw-12713	64	4	r.	r.	PROPN
taxlaw-12713	64	5	young	young	PROPN
taxlaw-12713	64	6	&	&	CCONJ
taxlaw-12713	64	7	john	john	PROPN
taxlaw-12713	64	8	p.	p.	PROPN
taxlaw-12713	64	9	casey	casey	PROPN
taxlaw-12713	64	10	,	,	PUNCT
taxlaw-12713	64	11	supplementary	supplementary	ADJ
taxlaw-12713	64	12	,	,	PUNCT
taxlaw-12713	64	13	complementary	complementary	ADJ
taxlaw-12713	64	14	,	,	PUNCT
taxlaw-12713	64	15	or	or	CCONJ
taxlaw-12713	64	16	adversarial	adversarial	ADJ
taxlaw-12713	64	17	?	?	PUNCT
taxlaw-12713	64	18	:	:	PUNCT
taxlaw-12713	64	19	nonprofit	nonprofit	ADJ
taxlaw-12713	64	20	-	-	PUNCT
taxlaw-12713	64	21	government	government	NOUN
taxlaw-12713	64	22	relations	relation	NOUN
taxlaw-12713	64	23	,	,	PUNCT
taxlaw-12713	64	24	in	in	ADP
taxlaw-12713	64	25	nonprofits	nonprofit	NOUN
taxlaw-12713	64	26	and	and	CCONJ
taxlaw-12713	64	27	government	government	NOUN
taxlaw-12713	64	28	:	:	PUNCT
taxlaw-12713	64	29	collaboration	collaboration	NOUN
taxlaw-12713	64	30	and	and	CCONJ
taxlaw-12713	64	31	conflict	conflict	NOUN
taxlaw-12713	64	32	37–39	37–39	NUM
taxlaw-12713	64	33	(	(	PUNCT
taxlaw-12713	64	34	elizabeth	elizabeth	PROPN
taxlaw-12713	64	35	t.	t.	PROPN
taxlaw-12713	64	36	boris	boris	PROPN
taxlaw-12713	64	37	&	&	CCONJ
taxlaw-12713	64	38	c.	c.	PROPN
taxlaw-12713	64	39	eugene	eugene	PROPN
taxlaw-12713	64	40	steuerle	steuerle	PROPN
taxlaw-12713	64	41	eds	eds	PROPN
taxlaw-12713	64	42	.	.	PROPN
taxlaw-12713	64	43	,	,	PUNCT
taxlaw-12713	64	44	3d	3d	PROPN
taxlaw-12713	64	45	ed	ed	NOUN
taxlaw-12713	64	46	.	.	PROPN
taxlaw-12713	64	47	2016	2016	NUM
taxlaw-12713	64	48	)	)	PUNCT
taxlaw-12713	64	49	(	(	PUNCT
taxlaw-12713	64	50	discussing	discuss	VERB
taxlaw-12713	64	51	the	the	DET
taxlaw-12713	64	52	tendency	tendency	NOUN
taxlaw-12713	64	53	of	of	ADP
taxlaw-12713	64	54	those	those	PRON
taxlaw-12713	64	55	who	who	PRON
taxlaw-12713	64	56	identify	identify	VERB
taxlaw-12713	64	57	as	as	ADP
taxlaw-12713	64	58	conservative	conservative	ADJ
taxlaw-12713	64	59	politically	politically	ADV
taxlaw-12713	64	60	to	to	PART
taxlaw-12713	64	61	desire	desire	VERB
taxlaw-12713	64	62	more	more	ADJ
taxlaw-12713	64	63	government	government	NOUN
taxlaw-12713	64	64	to	to	PART
taxlaw-12713	64	65	be	be	AUX
taxlaw-12713	64	66	carried	carry	VERB
taxlaw-12713	64	67	out	out	ADP
taxlaw-12713	64	68	by	by	ADP
taxlaw-12713	64	69	nonprofits	nonprofit	NOUN
taxlaw-12713	64	70	than	than	ADP
taxlaw-12713	64	71	the	the	DET
taxlaw-12713	64	72	government	government	NOUN
taxlaw-12713	64	73	itself	itself	PRON
taxlaw-12713	64	74	)	)	PUNCT
taxlaw-12713	64	75	.	.	PUNCT
taxlaw-12713	65	1	4	4	NUM
taxlaw-12713	65	2	a	a	DET
taxlaw-12713	65	3	review	review	NOUN
taxlaw-12713	65	4	of	of	ADP
taxlaw-12713	65	5	judicial	judicial	ADJ
taxlaw-12713	65	6	watch	watch	PROPN
taxlaw-12713	65	7	’s	’s	PART
taxlaw-12713	65	8	approach	approach	NOUN
taxlaw-12713	65	9	to	to	ADP
taxlaw-12713	65	10	the	the	DET
taxlaw-12713	65	11	irs	irs	PROPN
taxlaw-12713	65	12	tea	tea	NOUN
taxlaw-12713	65	13	party	party	NOUN
taxlaw-12713	65	14	controversy	controversy	NOUN
taxlaw-12713	65	15	illustrates	illustrate	VERB
taxlaw-12713	65	16	this	this	DET
taxlaw-12713	65	17	vision	vision	NOUN
taxlaw-12713	65	18	of	of	ADP
taxlaw-12713	65	19	the	the	DET
taxlaw-12713	65	20	irs	irs	PROPN
taxlaw-12713	65	21	.	.	PUNCT
taxlaw-12713	66	1	see	see	VERB
taxlaw-12713	66	2	irs	irs	PROPN
taxlaw-12713	66	3	scandal	scandal	NOUN
taxlaw-12713	66	4	,	,	PUNCT
taxlaw-12713	66	5	jud	jud	PROPN
taxlaw-12713	66	6	.	.	PROPN
taxlaw-12713	66	7	watch	watch	PROPN
taxlaw-12713	66	8	,	,	PUNCT
taxlaw-12713	66	9	http://www.judicialwatch.org/blog/tag/irs-scandal/	http://www.judicialwatch.org/blog/tag/irs-scandal/	PRON
taxlaw-12713	66	10	(	(	PUNCT
taxlaw-12713	66	11	last	last	ADV
taxlaw-12713	66	12	visited	visit	VERB
taxlaw-12713	66	13	jan	jan	PROPN
taxlaw-12713	66	14	.	.	PROPN
taxlaw-12713	66	15	27	27	NUM
taxlaw-12713	66	16	,	,	PUNCT
taxlaw-12713	66	17	2024	2024	NUM
taxlaw-12713	66	18	)	)	PUNCT
taxlaw-12713	66	19	.	.	PUNCT
taxlaw-12713	67	1	5	5	NUM
taxlaw-12713	67	2	see	see	VERB
taxlaw-12713	67	3	,	,	PUNCT
taxlaw-12713	67	4	e.g.	e.g.	ADV
taxlaw-12713	67	5	,	,	PUNCT
taxlaw-12713	67	6	mayer	mayer	PROPN
taxlaw-12713	67	7	,	,	PUNCT
taxlaw-12713	67	8	supra	supra	PROPN
taxlaw-12713	67	9	note	note	PROPN
taxlaw-12713	67	10	1	1	NUM
taxlaw-12713	67	11	(	(	PUNCT
taxlaw-12713	67	12	arguing	argue	VERB
taxlaw-12713	67	13	that	that	SCONJ
taxlaw-12713	67	14	the	the	DET
taxlaw-12713	67	15	deficiencies	deficiency	NOUN
taxlaw-12713	67	16	of	of	ADP
taxlaw-12713	67	17	irs	irs	PROPN
taxlaw-12713	67	18	oversight	oversight	NOUN
taxlaw-12713	67	19	are	be	AUX
taxlaw-12713	67	20	so	so	ADV
taxlaw-12713	67	21	severe	severe	ADJ
taxlaw-12713	67	22	that	that	SCONJ
taxlaw-12713	67	23	it	it	PRON
taxlaw-12713	67	24	is	be	AUX
taxlaw-12713	67	25	time	time	NOUN
taxlaw-12713	67	26	to	to	PART
taxlaw-12713	67	27	consider	consider	VERB
taxlaw-12713	67	28	moving	move	VERB
taxlaw-12713	67	29	the	the	DET
taxlaw-12713	67	30	function	function	NOUN
taxlaw-12713	67	31	out	out	ADP
taxlaw-12713	67	32	of	of	ADP
taxlaw-12713	67	33	the	the	DET
taxlaw-12713	67	34	irs	irs	PROPN
taxlaw-12713	67	35	)	)	PUNCT
taxlaw-12713	67	36	;	;	PUNCT
taxlaw-12713	67	37	owens	owens	PROPN
taxlaw-12713	67	38	,	,	PUNCT
taxlaw-12713	67	39	supra	supra	PROPN
taxlaw-12713	67	40	note	note	NOUN
taxlaw-12713	67	41	1	1	NUM
taxlaw-12713	67	42	.	.	NUM
taxlaw-12713	67	43	6	6	NUM
taxlaw-12713	67	44	there	there	PRON
taxlaw-12713	67	45	are	be	VERB
taxlaw-12713	67	46	cogent	cogent	ADJ
taxlaw-12713	67	47	arguments	argument	NOUN
taxlaw-12713	67	48	linking	link	VERB
taxlaw-12713	67	49	the	the	DET
taxlaw-12713	67	50	irs	irs	PROPN
taxlaw-12713	67	51	’s	’s	PART
taxlaw-12713	67	52	regulation	regulation	NOUN
taxlaw-12713	67	53	of	of	ADP
taxlaw-12713	67	54	tax	tax	NOUN
taxlaw-12713	67	55	-	-	PUNCT
taxlaw-12713	67	56	exempt	exempt	ADJ
taxlaw-12713	67	57	organizations	organization	NOUN
taxlaw-12713	67	58	to	to	PART
taxlaw-12713	67	59	harm	harm	VERB
taxlaw-12713	67	60	to	to	ADP
taxlaw-12713	67	61	the	the	DET
taxlaw-12713	67	62	irs	irs	PROPN
taxlaw-12713	67	63	’s	’s	PART
taxlaw-12713	67	64	ability	ability	NOUN
taxlaw-12713	67	65	to	to	PART
taxlaw-12713	67	66	collect	collect	VERB
taxlaw-12713	67	67	the	the	DET
taxlaw-12713	67	68	revenue	revenue	NOUN
taxlaw-12713	67	69	.	.	PUNCT
taxlaw-12713	68	1	evelyn	evelyn	PROPN
taxlaw-12713	68	2	brody	brody	PROPN
taxlaw-12713	68	3	&	&	CCONJ
taxlaw-12713	68	4	marcus	marcus	PROPN
taxlaw-12713	68	5	owens	owens	PROPN
taxlaw-12713	68	6	,	,	PUNCT
taxlaw-12713	68	7	exile	exile	NOUN
taxlaw-12713	68	8	to	to	ADP
taxlaw-12713	68	9	main	main	ADJ
taxlaw-12713	68	10	street	street	NOUN
taxlaw-12713	68	11	:	:	PUNCT
taxlaw-12713	68	12	the	the	DET
taxlaw-12713	68	13	irs	irs	PROPN
taxlaw-12713	68	14	’s	’s	PART
taxlaw-12713	68	15	diminished	diminished	ADJ
taxlaw-12713	68	16	role	role	NOUN
taxlaw-12713	68	17	in	in	ADP
taxlaw-12713	68	18	overseeing	oversee	VERB
taxlaw-12713	68	19	tax	tax	NOUN
taxlaw-12713	68	20	-	-	PUNCT
taxlaw-12713	68	21	exempt	exempt	ADJ
taxlaw-12713	68	22	organizations	organization	NOUN
taxlaw-12713	68	23	,	,	PUNCT
taxlaw-12713	68	24	91	91	NUM
taxlaw-12713	68	25	chi.-kent	chi.-kent	PROPN
taxlaw-12713	68	26	l.	l.	PROPN
taxlaw-12713	68	27	rev	rev	PROPN
taxlaw-12713	68	28	.	.	PROPN
taxlaw-12713	68	29	859	859	NUM
taxlaw-12713	68	30	,	,	PUNCT
taxlaw-12713	68	31	859	859	NUM
taxlaw-12713	68	32	,	,	PUNCT
taxlaw-12713	68	33	862	862	NUM
taxlaw-12713	68	34	n.17	n.17	PROPN
taxlaw-12713	68	35	(	(	PUNCT
taxlaw-12713	68	36	2016	2016	NUM
taxlaw-12713	68	37	)	)	PUNCT
taxlaw-12713	68	38	(	(	PUNCT
taxlaw-12713	68	39	“	"	PUNCT
taxlaw-12713	68	40	our	our	PRON
taxlaw-12713	68	41	focus	focus	NOUN
taxlaw-12713	68	42	,	,	PUNCT
taxlaw-12713	68	43	however	however	ADV
taxlaw-12713	68	44	,	,	PUNCT
taxlaw-12713	68	45	should	should	AUX
taxlaw-12713	68	46	not	not	PART
taxlaw-12713	68	47	obscure	obscure	VERB
taxlaw-12713	68	48	the	the	DET
taxlaw-12713	68	49	very	very	ADV
taxlaw-12713	68	50	real	real	ADJ
taxlaw-12713	68	51	corrosive	corrosive	ADJ
taxlaw-12713	68	52	impact	impact	NOUN
taxlaw-12713	68	53	,	,	PUNCT
taxlaw-12713	68	54	whether	whether	SCONJ
taxlaw-12713	68	55	deserved	deserved	ADJ
taxlaw-12713	68	56	or	or	CCONJ
taxlaw-12713	68	57	pretextual	pretextual	ADJ
taxlaw-12713	68	58	,	,	PUNCT
taxlaw-12713	68	59	that	that	SCONJ
taxlaw-12713	68	60	the	the	DET
taxlaw-12713	68	61	irs	irs	PROPN
taxlaw-12713	68	62	's	's	PART
taxlaw-12713	68	63	exempt	exempt	ADJ
taxlaw-12713	68	64	-	-	PUNCT
taxlaw-12713	68	65	organization	organization	NOUN
taxlaw-12713	68	66	imbroglio	imbroglio	NOUN
taxlaw-12713	68	67	has	have	AUX
taxlaw-12713	68	68	had	have	VERB
taxlaw-12713	68	69	on	on	ADP
taxlaw-12713	68	70	the	the	DET
taxlaw-12713	68	71	health	health	NOUN
taxlaw-12713	68	72	of	of	ADP
taxlaw-12713	68	73	the	the	DET
taxlaw-12713	68	74	entire	entire	ADJ
taxlaw-12713	68	75	agency	agency	NOUN
taxlaw-12713	68	76	,	,	PUNCT
taxlaw-12713	68	77	and	and	CCONJ
taxlaw-12713	68	78	thus	thus	ADV
taxlaw-12713	68	79	to	to	ADP
taxlaw-12713	68	80	the	the	DET
taxlaw-12713	68	81	revenue	revenue	NOUN
taxlaw-12713	68	82	needs	need	NOUN
taxlaw-12713	68	83	of	of	ADP
taxlaw-12713	68	84	the	the	DET
taxlaw-12713	68	85	federal	federal	ADJ
taxlaw-12713	68	86	government	government	NOUN
taxlaw-12713	68	87	.	.	PUNCT
taxlaw-12713	68	88	”	"	PUNCT
taxlaw-12713	68	89	)	)	PUNCT
taxlaw-12713	68	90	.	.	PUNCT
taxlaw-12713	69	1	7	7	NUM
taxlaw-12713	69	2	this	this	DET
taxlaw-12713	69	3	frustration	frustration	NOUN
taxlaw-12713	69	4	with	with	ADP
taxlaw-12713	69	5	the	the	DET
taxlaw-12713	69	6	irs	irs	PROPN
taxlaw-12713	69	7	as	as	SCONJ
taxlaw-12713	69	8	federal	federal	ADJ
taxlaw-12713	69	9	regulator	regulator	NOUN
taxlaw-12713	69	10	is	be	AUX
taxlaw-12713	69	11	not	not	PART
taxlaw-12713	69	12	new	new	ADJ
taxlaw-12713	69	13	.	.	PUNCT
taxlaw-12713	70	1	see	see	VERB
taxlaw-12713	70	2	,	,	PUNCT
taxlaw-12713	70	3	e.g.	e.g.	ADV
taxlaw-12713	70	4	,	,	PUNCT
taxlaw-12713	70	5	david	david	PROPN
taxlaw-12713	70	6	ginsburg	ginsburg	PROPN
taxlaw-12713	70	7	et	et	PROPN
taxlaw-12713	70	8	al	al	PROPN
taxlaw-12713	70	9	.	.	PROPN
taxlaw-12713	70	10	,	,	PUNCT
taxlaw-12713	70	11	federal	federal	ADJ
taxlaw-12713	70	12	oversight	oversight	NOUN
taxlaw-12713	70	13	of	of	ADP
taxlaw-12713	70	14	private	private	ADJ
taxlaw-12713	70	15	philanthropy	philanthropy	NOUN
taxlaw-12713	70	16	,	,	PUNCT
taxlaw-12713	70	17	in	in	ADP
taxlaw-12713	70	18	5	5	NUM
taxlaw-12713	70	19	research	research	NOUN
taxlaw-12713	70	20	papers	paper	NOUN
taxlaw-12713	70	21	2578	2578	NUM
taxlaw-12713	70	22	,	,	PUNCT
taxlaw-12713	70	23	2581	2581	NUM
taxlaw-12713	70	24	(	(	PUNCT
taxlaw-12713	70	25	1977	1977	NUM
taxlaw-12713	70	26	)	)	PUNCT
taxlaw-12713	70	27	.	.	PUNCT
taxlaw-12713	71	1	8	8	NUM
taxlaw-12713	71	2	see	see	VERB
taxlaw-12713	71	3	helge	helge	PROPN
taxlaw-12713	71	4	,	,	PUNCT
taxlaw-12713	71	5	supra	supra	PROPN
taxlaw-12713	71	6	note	note	PROPN
taxlaw-12713	71	7	1	1	NUM
taxlaw-12713	71	8	;	;	PUNCT
taxlaw-12713	71	9	owens	owens	PROPN
taxlaw-12713	71	10	,	,	PUNCT
taxlaw-12713	71	11	supra	supra	PROPN
taxlaw-12713	71	12	note	note	NOUN
taxlaw-12713	71	13	1	1	NUM
taxlaw-12713	71	14	.	.	NOUN
taxlaw-12713	71	15	2024	2024	NUM
taxlaw-12713	71	16	]	]	PUNCT
taxlaw-12713	71	17	keep	keep	VERB
taxlaw-12713	71	18	charitable	charitable	ADJ
taxlaw-12713	71	19	oversight	oversight	NOUN
taxlaw-12713	71	20	133	133	NUM
taxlaw-12713	71	21	this	this	DET
taxlaw-12713	71	22	article	article	NOUN
taxlaw-12713	71	23	considers	consider	VERB
taxlaw-12713	71	24	this	this	DET
taxlaw-12713	71	25	question	question	NOUN
taxlaw-12713	71	26	through	through	ADP
taxlaw-12713	71	27	the	the	DET
taxlaw-12713	71	28	lens	lens	NOUN
taxlaw-12713	71	29	of	of	ADP
taxlaw-12713	71	30	political	political	ADJ
taxlaw-12713	71	31	justice	justice	NOUN
taxlaw-12713	71	32	.	.	PUNCT
taxlaw-12713	72	1	by	by	ADP
taxlaw-12713	72	2	this	this	PRON
taxlaw-12713	72	3	i	i	PRON
taxlaw-12713	72	4	mean	mean	VERB
taxlaw-12713	72	5	a	a	DET
taxlaw-12713	72	6	state	state	NOUN
taxlaw-12713	72	7	that	that	PRON
taxlaw-12713	72	8	furthers	further	VERB
taxlaw-12713	72	9	democracy.9	democracy.9	PROPN
taxlaw-12713	72	10	in	in	ADP
taxlaw-12713	72	11	the	the	DET
taxlaw-12713	72	12	context	context	NOUN
taxlaw-12713	72	13	of	of	ADP
taxlaw-12713	72	14	charitable	charitable	ADJ
taxlaw-12713	72	15	organizations	organization	NOUN
taxlaw-12713	72	16	and	and	CCONJ
taxlaw-12713	72	17	their	their	PRON
taxlaw-12713	72	18	regulation	regulation	NOUN
taxlaw-12713	72	19	,	,	PUNCT
taxlaw-12713	72	20	the	the	DET
taxlaw-12713	72	21	most	most	ADV
taxlaw-12713	72	22	significant	significant	ADJ
taxlaw-12713	72	23	democratic	democratic	ADJ
taxlaw-12713	72	24	factor	factor	NOUN
taxlaw-12713	72	25	to	to	PART
taxlaw-12713	72	26	consider	consider	VERB
taxlaw-12713	72	27	is	be	AUX
taxlaw-12713	72	28	the	the	DET
taxlaw-12713	72	29	role	role	NOUN
taxlaw-12713	72	30	of	of	ADP
taxlaw-12713	72	31	charitable	charitable	ADJ
taxlaw-12713	72	32	organizations	organization	NOUN
taxlaw-12713	72	33	as	as	ADP
taxlaw-12713	72	34	a	a	DET
taxlaw-12713	72	35	part	part	NOUN
taxlaw-12713	72	36	of	of	ADP
taxlaw-12713	72	37	civil	civil	ADJ
taxlaw-12713	72	38	society.10	society.10	ADJ
taxlaw-12713	72	39	charitable	charitable	ADJ
taxlaw-12713	72	40	organizations	organization	NOUN
taxlaw-12713	72	41	as	as	SCONJ
taxlaw-12713	72	42	civil	civil	ADJ
taxlaw-12713	72	43	society	society	NOUN
taxlaw-12713	72	44	stand	stand	VERB
taxlaw-12713	72	45	as	as	ADP
taxlaw-12713	72	46	a	a	DET
taxlaw-12713	72	47	bulwark	bulwark	NOUN
taxlaw-12713	72	48	against	against	ADP
taxlaw-12713	72	49	the	the	DET
taxlaw-12713	72	50	state	state	NOUN
taxlaw-12713	72	51	and	and	CCONJ
taxlaw-12713	72	52	economic	economic	ADJ
taxlaw-12713	72	53	power	power	NOUN
taxlaw-12713	72	54	to	to	PART
taxlaw-12713	72	55	protect	protect	VERB
taxlaw-12713	72	56	important	important	ADJ
taxlaw-12713	72	57	civil	civil	ADJ
taxlaw-12713	72	58	rights	right	NOUN
taxlaw-12713	72	59	such	such	ADJ
taxlaw-12713	72	60	as	as	ADP
taxlaw-12713	72	61	the	the	DET
taxlaw-12713	72	62	freedom	freedom	NOUN
taxlaw-12713	72	63	of	of	ADP
taxlaw-12713	72	64	speech	speech	NOUN
taxlaw-12713	72	65	and	and	CCONJ
taxlaw-12713	72	66	association.11	association.11	VERB
taxlaw-12713	72	67	our	our	PRON
taxlaw-12713	72	68	institutions	institution	NOUN
taxlaw-12713	72	69	and	and	CCONJ
taxlaw-12713	72	70	scholars	scholar	NOUN
taxlaw-12713	72	71	regularly	regularly	ADV
taxlaw-12713	72	72	recognize	recognize	VERB
taxlaw-12713	72	73	and	and	CCONJ
taxlaw-12713	72	74	laud	laud	VERB
taxlaw-12713	72	75	this	this	DET
taxlaw-12713	72	76	important	important	ADJ
taxlaw-12713	72	77	value	value	NOUN
taxlaw-12713	72	78	of	of	ADP
taxlaw-12713	72	79	charity	charity	NOUN
taxlaw-12713	72	80	as	as	SCONJ
taxlaw-12713	72	81	civil	civil	ADJ
taxlaw-12713	72	82	society.12	society.12	NOUN
taxlaw-12713	72	83	charitable	charitable	ADJ
taxlaw-12713	72	84	organizations	organization	NOUN
taxlaw-12713	72	85	and	and	CCONJ
taxlaw-12713	72	86	those	those	PRON
taxlaw-12713	72	87	connected	connect	VERB
taxlaw-12713	72	88	with	with	ADP
taxlaw-12713	72	89	them	they	PRON
taxlaw-12713	72	90	are	be	AUX
taxlaw-12713	72	91	rewarded	reward	VERB
taxlaw-12713	72	92	with	with	ADP
taxlaw-12713	72	93	subsidies.13	subsidies.13	PROPN
taxlaw-12713	72	94	fundamentally	fundamentally	ADV
taxlaw-12713	72	95	,	,	PUNCT
taxlaw-12713	72	96	it	it	PRON
taxlaw-12713	72	97	is	be	AUX
taxlaw-12713	72	98	important	important	ADJ
taxlaw-12713	72	99	that	that	SCONJ
taxlaw-12713	72	100	charity	charity	NOUN
taxlaw-12713	72	101	as	as	SCONJ
taxlaw-12713	72	102	civil	civil	ADJ
taxlaw-12713	72	103	society	society	NOUN
taxlaw-12713	72	104	maintains	maintain	VERB
taxlaw-12713	72	105	its	its	PRON
taxlaw-12713	72	106	independence	independence	NOUN
taxlaw-12713	72	107	from	from	ADP
taxlaw-12713	72	108	the	the	DET
taxlaw-12713	72	109	state	state	NOUN
taxlaw-12713	72	110	and	and	CCONJ
taxlaw-12713	72	111	from	from	ADP
taxlaw-12713	72	112	the	the	DET
taxlaw-12713	72	113	economic	economic	ADJ
taxlaw-12713	72	114	order	order	NOUN
taxlaw-12713	72	115	.	.	PUNCT
taxlaw-12713	73	1	this	this	DET
taxlaw-12713	73	2	article	article	NOUN
taxlaw-12713	73	3	maintains	maintain	VERB
taxlaw-12713	73	4	that	that	SCONJ
taxlaw-12713	73	5	the	the	DET
taxlaw-12713	73	6	irs	irs	PROPN
taxlaw-12713	73	7	is	be	AUX
taxlaw-12713	73	8	the	the	DET
taxlaw-12713	73	9	institution	institution	NOUN
taxlaw-12713	73	10	best	well	ADV
taxlaw-12713	73	11	able	able	ADJ
taxlaw-12713	73	12	to	to	PART
taxlaw-12713	73	13	maintain	maintain	VERB
taxlaw-12713	73	14	this	this	DET
taxlaw-12713	73	15	independence	independence	NOUN
taxlaw-12713	73	16	between	between	ADP
taxlaw-12713	73	17	state	state	NOUN
taxlaw-12713	73	18	,	,	PUNCT
taxlaw-12713	73	19	charity	charity	NOUN
taxlaw-12713	73	20	,	,	PUNCT
taxlaw-12713	73	21	and	and	CCONJ
taxlaw-12713	73	22	the	the	DET
taxlaw-12713	73	23	economic	economic	ADJ
taxlaw-12713	73	24	order	order	NOUN
taxlaw-12713	73	25	.	.	PUNCT
taxlaw-12713	74	1	if	if	SCONJ
taxlaw-12713	74	2	congress	congress	PROPN
taxlaw-12713	74	3	were	be	AUX
taxlaw-12713	74	4	to	to	PART
taxlaw-12713	74	5	remove	remove	VERB
taxlaw-12713	74	6	charity	charity	NOUN
taxlaw-12713	74	7	oversight	oversight	NOUN
taxlaw-12713	74	8	jurisdiction	jurisdiction	NOUN
taxlaw-12713	74	9	from	from	ADP
taxlaw-12713	74	10	the	the	DET
taxlaw-12713	74	11	irs	irs	PROPN
taxlaw-12713	74	12	,	,	PUNCT
taxlaw-12713	74	13	the	the	DET
taxlaw-12713	74	14	service	service	NOUN
taxlaw-12713	74	15	would	would	AUX
taxlaw-12713	74	16	have	have	VERB
taxlaw-12713	74	17	little	little	ADJ
taxlaw-12713	74	18	ability	ability	NOUN
taxlaw-12713	74	19	to	to	PART
taxlaw-12713	74	20	observe	observe	VERB
taxlaw-12713	74	21	dollars	dollar	NOUN
taxlaw-12713	74	22	in	in	ADP
taxlaw-12713	74	23	the	the	DET
taxlaw-12713	74	24	charitable	charitable	ADJ
taxlaw-12713	74	25	sector	sector	NOUN
taxlaw-12713	74	26	to	to	PART
taxlaw-12713	74	27	properly	properly	ADV
taxlaw-12713	74	28	enforce	enforce	VERB
taxlaw-12713	74	29	the	the	DET
taxlaw-12713	74	30	income	income	NOUN
taxlaw-12713	74	31	,	,	PUNCT
taxlaw-12713	74	32	estate	estate	NOUN
taxlaw-12713	74	33	,	,	PUNCT
taxlaw-12713	74	34	and	and	CCONJ
taxlaw-12713	74	35	gift	gift	NOUN
taxlaw-12713	74	36	taxes	taxis	NOUN
taxlaw-12713	74	37	.	.	PUNCT
taxlaw-12713	75	1	and	and	CCONJ
taxlaw-12713	75	2	obviously	obviously	ADV
taxlaw-12713	75	3	,	,	PUNCT
taxlaw-12713	75	4	a	a	DET
taxlaw-12713	75	5	new	new	ADJ
taxlaw-12713	75	6	charitable	charitable	ADJ
taxlaw-12713	75	7	agency	agency	NOUN
taxlaw-12713	75	8	would	would	AUX
taxlaw-12713	75	9	have	have	VERB
taxlaw-12713	75	10	no	no	DET
taxlaw-12713	75	11	capacity	capacity	NOUN
taxlaw-12713	75	12	to	to	PART
taxlaw-12713	75	13	do	do	VERB
taxlaw-12713	75	14	so	so	ADV
taxlaw-12713	75	15	either	either	ADV
taxlaw-12713	75	16	.	.	PUNCT
taxlaw-12713	76	1	thus	thus	ADV
taxlaw-12713	76	2	,	,	PUNCT
taxlaw-12713	76	3	though	though	SCONJ
taxlaw-12713	76	4	the	the	DET
taxlaw-12713	76	5	irs	irs	PROPN
taxlaw-12713	76	6	may	may	AUX
taxlaw-12713	76	7	not	not	PART
taxlaw-12713	76	8	be	be	AUX
taxlaw-12713	76	9	handling	handle	VERB
taxlaw-12713	76	10	this	this	DET
taxlaw-12713	76	11	function	function	NOUN
taxlaw-12713	76	12	well	well	ADV
taxlaw-12713	76	13	today	today	NOUN
taxlaw-12713	76	14	,	,	PUNCT
taxlaw-12713	76	15	we	we	PRON
taxlaw-12713	76	16	can	can	AUX
taxlaw-12713	76	17	expect	expect	VERB
taxlaw-12713	76	18	this	this	DET
taxlaw-12713	76	19	problem	problem	NOUN
taxlaw-12713	76	20	to	to	PART
taxlaw-12713	76	21	grow	grow	VERB
taxlaw-12713	76	22	much	much	ADV
taxlaw-12713	76	23	worse	bad	ADJ
taxlaw-12713	76	24	with	with	ADP
taxlaw-12713	76	25	removal	removal	NOUN
taxlaw-12713	76	26	.	.	PUNCT
taxlaw-12713	77	1	in	in	ADP
taxlaw-12713	77	2	addition	addition	NOUN
taxlaw-12713	77	3	to	to	ADP
taxlaw-12713	77	4	arguing	argue	VERB
taxlaw-12713	77	5	that	that	SCONJ
taxlaw-12713	77	6	charity	charity	NOUN
taxlaw-12713	77	7	regulation	regulation	NOUN
taxlaw-12713	77	8	should	should	AUX
taxlaw-12713	77	9	remain	remain	VERB
taxlaw-12713	77	10	with	with	ADP
taxlaw-12713	77	11	the	the	DET
taxlaw-12713	77	12	irs	irs	PROPN
taxlaw-12713	77	13	,	,	PUNCT
taxlaw-12713	77	14	i	i	PRON
taxlaw-12713	77	15	sketch	sketch	VERB
taxlaw-12713	77	16	a	a	DET
taxlaw-12713	77	17	solution	solution	NOUN
taxlaw-12713	77	18	that	that	PRON
taxlaw-12713	77	19	is	be	AUX
taxlaw-12713	77	20	hopefully	hopefully	ADV
taxlaw-12713	77	21	satisfactory	satisfactory	ADJ
taxlaw-12713	77	22	to	to	ADP
taxlaw-12713	77	23	a	a	DET
taxlaw-12713	77	24	large	large	ADJ
taxlaw-12713	77	25	part	part	NOUN
taxlaw-12713	77	26	of	of	ADP
taxlaw-12713	77	27	the	the	DET
taxlaw-12713	77	28	critics	critic	NOUN
taxlaw-12713	77	29	.	.	PUNCT
taxlaw-12713	78	1	though	though	SCONJ
taxlaw-12713	78	2	the	the	DET
taxlaw-12713	78	3	critiques	critique	NOUN
taxlaw-12713	78	4	may	may	AUX
taxlaw-12713	78	5	seem	seem	VERB
taxlaw-12713	78	6	like	like	SCONJ
taxlaw-12713	78	7	they	they	PRON
taxlaw-12713	78	8	come	come	VERB
taxlaw-12713	78	9	from	from	ADP
taxlaw-12713	78	10	disparate	disparate	ADJ
taxlaw-12713	78	11	positions	position	NOUN
taxlaw-12713	78	12	driven	drive	VERB
taxlaw-12713	78	13	by	by	ADP
taxlaw-12713	78	14	stringent	stringent	ADJ
taxlaw-12713	78	15	ideological	ideological	ADJ
taxlaw-12713	78	16	views	view	NOUN
taxlaw-12713	78	17	,	,	PUNCT
taxlaw-12713	78	18	i	i	PRON
taxlaw-12713	78	19	believe	believe	VERB
taxlaw-12713	78	20	it	it	PRON
taxlaw-12713	78	21	is	be	AUX
taxlaw-12713	78	22	possible	possible	ADJ
taxlaw-12713	78	23	to	to	PART
taxlaw-12713	78	24	find	find	VERB
taxlaw-12713	78	25	commonalities	commonality	NOUN
taxlaw-12713	78	26	and	and	CCONJ
taxlaw-12713	78	27	develop	develop	VERB
taxlaw-12713	78	28	a	a	DET
taxlaw-12713	78	29	more	more	ADV
taxlaw-12713	78	30	satisfying	satisfying	ADJ
taxlaw-12713	78	31	solution	solution	NOUN
taxlaw-12713	78	32	.	.	PUNCT
taxlaw-12713	79	1	if	if	SCONJ
taxlaw-12713	79	2	,	,	PUNCT
taxlaw-12713	79	3	as	as	SCONJ
taxlaw-12713	79	4	almost	almost	ADV
taxlaw-12713	79	5	all	all	PRON
taxlaw-12713	79	6	of	of	ADP
taxlaw-12713	79	7	these	these	DET
taxlaw-12713	79	8	critics	critic	NOUN
taxlaw-12713	79	9	agree	agree	VERB
taxlaw-12713	79	10	,	,	PUNCT
taxlaw-12713	79	11	insufficient	insufficient	ADJ
taxlaw-12713	79	12	resources	resource	NOUN
taxlaw-12713	79	13	are	be	AUX
taxlaw-12713	79	14	a	a	DET
taxlaw-12713	79	15	significant	significant	ADJ
taxlaw-12713	79	16	part	part	NOUN
taxlaw-12713	79	17	of	of	ADP
taxlaw-12713	79	18	the	the	DET
taxlaw-12713	79	19	problem	problem	NOUN
taxlaw-12713	79	20	,	,	PUNCT
taxlaw-12713	79	21	then	then	ADV
taxlaw-12713	79	22	moving	move	VERB
taxlaw-12713	79	23	the	the	DET
taxlaw-12713	79	24	function	function	NOUN
taxlaw-12713	79	25	out	out	ADP
taxlaw-12713	79	26	of	of	ADP
taxlaw-12713	79	27	the	the	DET
taxlaw-12713	79	28	irs	irs	PROPN
taxlaw-12713	79	29	will	will	AUX
taxlaw-12713	79	30	accomplish	accomplish	VERB
taxlaw-12713	79	31	nothing	nothing	PRON
taxlaw-12713	79	32	.	.	PUNCT
taxlaw-12713	80	1	it	it	PRON
taxlaw-12713	80	2	will	will	AUX
taxlaw-12713	80	3	fragment	fragment	VERB
taxlaw-12713	80	4	oversight	oversight	NOUN
taxlaw-12713	80	5	and	and	CCONJ
taxlaw-12713	80	6	the	the	DET
taxlaw-12713	80	7	resources	resource	NOUN
taxlaw-12713	80	8	available	available	ADJ
taxlaw-12713	80	9	for	for	ADP
taxlaw-12713	80	10	that	that	DET
taxlaw-12713	80	11	oversight	oversight	NOUN
taxlaw-12713	80	12	.	.	PUNCT
taxlaw-12713	81	1	an	an	DET
taxlaw-12713	81	2	acceptance	acceptance	NOUN
taxlaw-12713	81	3	of	of	ADP
taxlaw-12713	81	4	the	the	DET
taxlaw-12713	81	5	under	under	ADV
taxlaw-12713	81	6	-	-	PUNCT
taxlaw-12713	81	7	resourced	resource	VERB
taxlaw-12713	81	8	theory	theory	NOUN
taxlaw-12713	81	9	,	,	PUNCT
taxlaw-12713	81	10	along	along	ADP
taxlaw-12713	81	11	with	with	ADP
taxlaw-12713	81	12	a	a	DET
taxlaw-12713	81	13	recognition	recognition	NOUN
taxlaw-12713	81	14	that	that	SCONJ
taxlaw-12713	81	15	the	the	DET
taxlaw-12713	81	16	agency	agency	NOUN
taxlaw-12713	81	17	mandate	mandate	NOUN
taxlaw-12713	81	18	is	be	AUX
taxlaw-12713	81	19	complex	complex	ADJ
taxlaw-12713	81	20	,	,	PUNCT
taxlaw-12713	81	21	also	also	ADV
taxlaw-12713	81	22	explains	explain	VERB
taxlaw-12713	81	23	the	the	DET
taxlaw-12713	81	24	bungling	bungling	ADJ
taxlaw-12713	81	25	agency	agency	NOUN
taxlaw-12713	81	26	seen	see	VERB
taxlaw-12713	81	27	by	by	ADP
taxlaw-12713	81	28	the	the	DET
taxlaw-12713	81	29	critics	critic	NOUN
taxlaw-12713	81	30	.	.	PUNCT
taxlaw-12713	82	1	to	to	PART
taxlaw-12713	82	2	cure	cure	VERB
taxlaw-12713	82	3	these	these	DET
taxlaw-12713	82	4	problems	problem	NOUN
taxlaw-12713	82	5	,	,	PUNCT
taxlaw-12713	82	6	congress	congress	PROPN
taxlaw-12713	82	7	,	,	PUNCT
taxlaw-12713	82	8	treasury	treasury	NOUN
taxlaw-12713	82	9	,	,	PUNCT
taxlaw-12713	82	10	and	and	CCONJ
taxlaw-12713	82	11	the	the	DET
taxlaw-12713	82	12	irs	irs	PROPN
taxlaw-12713	82	13	must	must	AUX
taxlaw-12713	82	14	make	make	VERB
taxlaw-12713	82	15	the	the	DET
taxlaw-12713	82	16	agency	agency	NOUN
taxlaw-12713	82	17	mandate	mandate	VERB
taxlaw-12713	82	18	less	less	ADV
taxlaw-12713	82	19	complex	complex	ADJ
taxlaw-12713	82	20	.	.	PUNCT
taxlaw-12713	83	1	this	this	DET
taxlaw-12713	83	2	narrowing	narrowing	NOUN
taxlaw-12713	83	3	can	can	AUX
taxlaw-12713	83	4	also	also	ADV
taxlaw-12713	83	5	aid	aid	VERB
taxlaw-12713	83	6	the	the	DET
taxlaw-12713	83	7	irs	irs	PROPN
taxlaw-12713	83	8	in	in	ADP
taxlaw-12713	83	9	protecting	protect	VERB
taxlaw-12713	83	10	the	the	DET
taxlaw-12713	83	11	fisc	fisc	NOUN
taxlaw-12713	83	12	from	from	ADP
taxlaw-12713	83	13	misuse	misuse	NOUN
taxlaw-12713	83	14	of	of	ADP
taxlaw-12713	83	15	charitable	charitable	ADJ
taxlaw-12713	83	16	dollars	dollar	NOUN
taxlaw-12713	83	17	.	.	PUNCT
taxlaw-12713	84	1	this	this	DET
taxlaw-12713	84	2	article	article	NOUN
taxlaw-12713	84	3	thus	thus	ADV
taxlaw-12713	84	4	recommends	recommend	VERB
taxlaw-12713	84	5	maintaining	maintain	VERB
taxlaw-12713	84	6	charitable	charitable	ADJ
taxlaw-12713	84	7	oversight	oversight	NOUN
taxlaw-12713	84	8	within	within	ADP
taxlaw-12713	84	9	the	the	DET
taxlaw-12713	84	10	irs	irs	PROPN
taxlaw-12713	84	11	while	while	SCONJ
taxlaw-12713	84	12	simultaneously	simultaneously	ADV
taxlaw-12713	84	13	encouraging	encourage	VERB
taxlaw-12713	84	14	congress	congress	PROPN
taxlaw-12713	84	15	,	,	PUNCT
taxlaw-12713	84	16	treasury	treasury	NOUN
taxlaw-12713	84	17	,	,	PUNCT
taxlaw-12713	84	18	and	and	CCONJ
taxlaw-12713	84	19	the	the	DET
taxlaw-12713	84	20	irs	irs	PROPN
taxlaw-12713	84	21	to	to	PART
taxlaw-12713	84	22	simplify	simplify	VERB
taxlaw-12713	84	23	the	the	DET
taxlaw-12713	84	24	task	task	NOUN
taxlaw-12713	84	25	of	of	ADP
taxlaw-12713	84	26	the	the	DET
taxlaw-12713	84	27	irs	irs	PROPN
taxlaw-12713	84	28	on	on	ADP
taxlaw-12713	84	29	its	its	PRON
taxlaw-12713	84	30	oversight	oversight	NOUN
taxlaw-12713	84	31	of	of	ADP
taxlaw-12713	84	32	9	9	NUM
taxlaw-12713	84	33	philip	philip	PROPN
taxlaw-12713	84	34	hackney	hackney	PROPN
taxlaw-12713	84	35	,	,	PUNCT
taxlaw-12713	84	36	political	political	ADJ
taxlaw-12713	84	37	justice	justice	NOUN
taxlaw-12713	84	38	and	and	CCONJ
taxlaw-12713	84	39	tax	tax	NOUN
taxlaw-12713	84	40	policy	policy	NOUN
taxlaw-12713	84	41	:	:	PUNCT
taxlaw-12713	84	42	the	the	DET
taxlaw-12713	84	43	social	social	ADJ
taxlaw-12713	84	44	welfare	welfare	NOUN
taxlaw-12713	84	45	organization	organization	NOUN
taxlaw-12713	84	46	case	case	NOUN
taxlaw-12713	84	47	,	,	PUNCT
taxlaw-12713	84	48	8	8	NUM
taxlaw-12713	84	49	tex	tex	PROPN
taxlaw-12713	84	50	.	.	PUNCT
taxlaw-12713	85	1	a&m	a&m	PROPN
taxlaw-12713	85	2	l.	l.	PROPN
taxlaw-12713	85	3	rev	rev	PROPN
taxlaw-12713	85	4	.	.	PROPN
taxlaw-12713	85	5	271	271	NUM
taxlaw-12713	85	6	,	,	PUNCT
taxlaw-12713	85	7	274	274	NUM
taxlaw-12713	85	8	(	(	PUNCT
taxlaw-12713	85	9	2019	2019	NUM
taxlaw-12713	85	10	)	)	PUNCT
taxlaw-12713	86	1	[	[	X
taxlaw-12713	86	2	hereinafter	hereinafter	NOUN
taxlaw-12713	86	3	hackney	hackney	NOUN
taxlaw-12713	86	4	,	,	PUNCT
taxlaw-12713	86	5	political	political	ADJ
taxlaw-12713	86	6	justice	justice	NOUN
taxlaw-12713	86	7	]	]	PUNCT
taxlaw-12713	86	8	;	;	PUNCT
taxlaw-12713	86	9	see	see	VERB
taxlaw-12713	86	10	also	also	ADV
taxlaw-12713	86	11	philip	philip	PROPN
taxlaw-12713	86	12	hackney	hackney	PROPN
taxlaw-12713	86	13	,	,	PUNCT
taxlaw-12713	86	14	prop	prop	VERB
taxlaw-12713	86	15	up	up	ADP
taxlaw-12713	86	16	the	the	DET
taxlaw-12713	86	17	heavenly	heavenly	ADJ
taxlaw-12713	86	18	chorus	chorus	NOUN
taxlaw-12713	86	19	?	?	PUNCT
taxlaw-12713	87	1	labor	labor	NOUN
taxlaw-12713	87	2	unions	union	NOUN
taxlaw-12713	87	3	,	,	PUNCT
taxlaw-12713	87	4	tax	tax	NOUN
taxlaw-12713	87	5	policy	policy	NOUN
taxlaw-12713	87	6	,	,	PUNCT
taxlaw-12713	87	7	and	and	CCONJ
taxlaw-12713	87	8	political	political	ADJ
taxlaw-12713	87	9	voice	voice	NOUN
taxlaw-12713	87	10	equality	equality	NOUN
taxlaw-12713	87	11	,	,	PUNCT
taxlaw-12713	87	12	91	91	NUM
taxlaw-12713	87	13	st	st	PROPN
taxlaw-12713	87	14	.	.	PROPN
taxlaw-12713	87	15	johns	johns	PROPN
taxlaw-12713	87	16	l.	l.	PROPN
taxlaw-12713	87	17	rev	rev	PROPN
taxlaw-12713	87	18	.	.	PROPN
taxlaw-12713	87	19	315	315	NUM
taxlaw-12713	87	20	,	,	PUNCT
taxlaw-12713	87	21	322	322	NUM
taxlaw-12713	87	22	(	(	PUNCT
taxlaw-12713	87	23	2017	2017	NUM
taxlaw-12713	87	24	)	)	PUNCT
taxlaw-12713	88	1	[	[	X
taxlaw-12713	88	2	hereinafter	hereinafter	NOUN
taxlaw-12713	88	3	hackney	hackney	NOUN
taxlaw-12713	88	4	,	,	PUNCT
taxlaw-12713	88	5	prop	prop	VERB
taxlaw-12713	88	6	up	up	ADP
taxlaw-12713	88	7	]	]	PUNCT
taxlaw-12713	88	8	.	.	PUNCT
taxlaw-12713	89	1	others	other	NOUN
taxlaw-12713	89	2	have	have	AUX
taxlaw-12713	89	3	made	make	VERB
taxlaw-12713	89	4	a	a	DET
taxlaw-12713	89	5	similar	similar	ADJ
taxlaw-12713	89	6	case	case	NOUN
taxlaw-12713	89	7	.	.	PUNCT
taxlaw-12713	90	1	see	see	VERB
taxlaw-12713	90	2	,	,	PUNCT
taxlaw-12713	90	3	e.g.	e.g.	ADV
taxlaw-12713	90	4	,	,	PUNCT
taxlaw-12713	90	5	clint	clint	NOUN
taxlaw-12713	90	6	wallace	wallace	PROPN
taxlaw-12713	90	7	,	,	PUNCT
taxlaw-12713	90	8	a	a	DET
taxlaw-12713	90	9	democratic	democratic	ADJ
taxlaw-12713	90	10	perspective	perspective	NOUN
taxlaw-12713	90	11	on	on	ADP
taxlaw-12713	90	12	tax	tax	NOUN
taxlaw-12713	90	13	law	law	NOUN
taxlaw-12713	90	14	,	,	PUNCT
taxlaw-12713	90	15	98	98	NUM
taxlaw-12713	90	16	wash	wash	NOUN
taxlaw-12713	90	17	.	.	PUNCT
taxlaw-12713	91	1	l.	l.	PROPN
taxlaw-12713	91	2	rev	rev	PROPN
taxlaw-12713	91	3	.	.	PROPN
taxlaw-12713	91	4	947	947	NUM
taxlaw-12713	91	5	(	(	PUNCT
taxlaw-12713	91	6	2023	2023	NUM
taxlaw-12713	91	7	)	)	PUNCT
taxlaw-12713	91	8	.	.	PUNCT
taxlaw-12713	92	1	10	10	NUM
taxlaw-12713	92	2	philip	philip	PROPN
taxlaw-12713	92	3	hackney	hackney	PROPN
taxlaw-12713	92	4	,	,	PUNCT
taxlaw-12713	92	5	public	public	ADJ
taxlaw-12713	92	6	good	good	ADJ
taxlaw-12713	92	7	through	through	ADP
taxlaw-12713	92	8	charter	charter	NOUN
taxlaw-12713	92	9	schools	school	NOUN
taxlaw-12713	92	10	?	?	PUNCT
taxlaw-12713	93	1	39	39	NUM
taxlaw-12713	93	2	ga	ga	PROPN
taxlaw-12713	93	3	.	.	PROPN
taxlaw-12713	93	4	st	st	PROPN
taxlaw-12713	93	5	.	.	PROPN
taxlaw-12713	93	6	u.l	u.l	AUX
taxlaw-12713	93	7	.	.	PROPN
taxlaw-12713	93	8	rev	rev	PROPN
taxlaw-12713	93	9	.	.	PROPN
taxlaw-12713	93	10	695	695	NUM
taxlaw-12713	93	11	,	,	PUNCT
taxlaw-12713	93	12	705–06	705–06	NUM
taxlaw-12713	93	13	(	(	PUNCT
taxlaw-12713	93	14	2023	2023	NUM
taxlaw-12713	93	15	)	)	PUNCT
taxlaw-12713	93	16	;	;	PUNCT
taxlaw-12713	93	17	see	see	VERB
taxlaw-12713	93	18	also	also	ADV
taxlaw-12713	93	19	theda	theda	NOUN
taxlaw-12713	93	20	skocpol	skocpol	NOUN
taxlaw-12713	93	21	,	,	PUNCT
taxlaw-12713	93	22	diminished	diminish	VERB
taxlaw-12713	93	23	democracy	democracy	NOUN
taxlaw-12713	93	24	20–24	20–24	PROPN
taxlaw-12713	93	25	(	(	PUNCT
taxlaw-12713	93	26	2003	2003	NUM
taxlaw-12713	93	27	)	)	PUNCT
taxlaw-12713	93	28	.	.	PUNCT
taxlaw-12713	94	1	11	11	NUM
taxlaw-12713	94	2	jürgen	jürgen	PROPN
taxlaw-12713	94	3	habermas	habermas	PROPN
taxlaw-12713	94	4	,	,	PUNCT
taxlaw-12713	94	5	three	three	NUM
taxlaw-12713	94	6	normative	normative	ADJ
taxlaw-12713	94	7	models	model	NOUN
taxlaw-12713	94	8	of	of	ADP
taxlaw-12713	94	9	democracy	democracy	NOUN
taxlaw-12713	94	10	,	,	PUNCT
taxlaw-12713	94	11	1	1	NUM
taxlaw-12713	94	12	constellations	constellation	NOUN
taxlaw-12713	94	13	1	1	NUM
taxlaw-12713	94	14	,	,	PUNCT
taxlaw-12713	94	15	8	8	NUM
taxlaw-12713	94	16	(	(	PUNCT
taxlaw-12713	94	17	1994	1994	NUM
taxlaw-12713	94	18	)	)	PUNCT
taxlaw-12713	94	19	;	;	PUNCT
taxlaw-12713	94	20	see	see	VERB
taxlaw-12713	94	21	also	also	ADV
taxlaw-12713	94	22	jean	jean	PROPN
taxlaw-12713	94	23	l.	l.	PROPN
taxlaw-12713	94	24	cohen	cohen	PROPN
taxlaw-12713	94	25	&	&	CCONJ
taxlaw-12713	94	26	andrew	andrew	PROPN
taxlaw-12713	94	27	arato	arato	PROPN
taxlaw-12713	94	28	,	,	PUNCT
taxlaw-12713	94	29	civil	civil	ADJ
taxlaw-12713	94	30	society	society	NOUN
taxlaw-12713	94	31	and	and	CCONJ
taxlaw-12713	94	32	political	political	ADJ
taxlaw-12713	94	33	theory	theory	NOUN
taxlaw-12713	94	34	(	(	PUNCT
taxlaw-12713	94	35	1992	1992	NUM
taxlaw-12713	94	36	)	)	PUNCT
taxlaw-12713	94	37	.	.	PUNCT
taxlaw-12713	95	1	12	12	NUM
taxlaw-12713	95	2	bob	bob	PROPN
taxlaw-12713	95	3	jones	jones	PROPN
taxlaw-12713	95	4	univ	univ	PROPN
taxlaw-12713	95	5	.	.	PUNCT
taxlaw-12713	96	1	v.	v.	PROPN
taxlaw-12713	96	2	united	united	PROPN
taxlaw-12713	96	3	states	states	PROPN
taxlaw-12713	96	4	,	,	PUNCT
taxlaw-12713	96	5	461	461	NUM
taxlaw-12713	96	6	u.s	u.s	PROPN
taxlaw-12713	96	7	.	.	PROPN
taxlaw-12713	96	8	574	574	NUM
taxlaw-12713	96	9	,	,	PUNCT
taxlaw-12713	96	10	609–10	609–10	NUM
taxlaw-12713	96	11	(	(	PUNCT
taxlaw-12713	96	12	1983	1983	NUM
taxlaw-12713	96	13	)	)	PUNCT
taxlaw-12713	96	14	(	(	PUNCT
taxlaw-12713	96	15	powell	powell	PROPN
taxlaw-12713	96	16	,	,	PUNCT
taxlaw-12713	96	17	j.	j.	PROPN
taxlaw-12713	96	18	,	,	PUNCT
taxlaw-12713	96	19	concurring	concur	VERB
taxlaw-12713	96	20	)	)	PUNCT
taxlaw-12713	96	21	(	(	PUNCT
taxlaw-12713	96	22	explaining	explain	VERB
taxlaw-12713	96	23	the	the	DET
taxlaw-12713	96	24	"	"	PUNCT
taxlaw-12713	96	25	role	role	NOUN
taxlaw-12713	96	26	played	play	VERB
taxlaw-12713	96	27	by	by	ADP
taxlaw-12713	96	28	tax	tax	NOUN
taxlaw-12713	96	29	exemptions	exemption	NOUN
taxlaw-12713	96	30	in	in	ADP
taxlaw-12713	96	31	encouraging	encourage	VERB
taxlaw-12713	96	32	diverse	diverse	ADJ
taxlaw-12713	96	33	,	,	PUNCT
taxlaw-12713	96	34	indeed	indeed	ADV
taxlaw-12713	96	35	often	often	ADV
taxlaw-12713	96	36	sharply	sharply	ADV
taxlaw-12713	96	37	conflicting	conflict	VERB
taxlaw-12713	96	38	,	,	PUNCT
taxlaw-12713	96	39	activities	activity	NOUN
taxlaw-12713	96	40	and	and	CCONJ
taxlaw-12713	96	41	viewpoints	viewpoint	NOUN
taxlaw-12713	96	42	.	.	PUNCT
taxlaw-12713	96	43	"	"	PUNCT
taxlaw-12713	96	44	)	)	PUNCT
taxlaw-12713	96	45	;	;	PUNCT
taxlaw-12713	96	46	see	see	VERB
taxlaw-12713	96	47	also	also	ADV
taxlaw-12713	96	48	john	john	PROPN
taxlaw-12713	96	49	w.	w.	PROPN
taxlaw-12713	96	50	gardner	gardner	PROPN
taxlaw-12713	96	51	,	,	PUNCT
taxlaw-12713	96	52	the	the	DET
taxlaw-12713	96	53	independent	independent	ADJ
taxlaw-12713	96	54	sector	sector	NOUN
taxlaw-12713	96	55	,	,	PUNCT
taxlaw-12713	96	56	in	in	ADP
taxlaw-12713	96	57	america	america	PROPN
taxlaw-12713	96	58	’s	’s	PART
taxlaw-12713	96	59	voluntary	voluntary	ADJ
taxlaw-12713	96	60	spirit	spirit	NOUN
taxlaw-12713	96	61	ix	ix	PRON
taxlaw-12713	96	62	,	,	PUNCT
taxlaw-12713	96	63	xiii	xiii	PROPN
taxlaw-12713	96	64	-	-	PUNCT
taxlaw-12713	96	65	xv	xv	PROPN
taxlaw-12713	96	66	(	(	PUNCT
taxlaw-12713	96	67	brian	brian	PROPN
taxlaw-12713	96	68	o'connell	o'connell	PROPN
taxlaw-12713	96	69	ed	ed	PROPN
taxlaw-12713	96	70	.	.	PROPN
taxlaw-12713	96	71	1983	1983	NUM
taxlaw-12713	96	72	)	)	PUNCT
taxlaw-12713	96	73	;	;	PUNCT
taxlaw-12713	96	74	elizabeth	elizabeth	PROPN
taxlaw-12713	96	75	t.	t.	PROPN
taxlaw-12713	96	76	boris	boris	PROPN
taxlaw-12713	96	77	&	&	CCONJ
taxlaw-12713	96	78	matthew	matthew	PROPN
taxlaw-12713	96	79	p.	p.	PROPN
taxlaw-12713	96	80	maronick	maronick	PROPN
taxlaw-12713	96	81	,	,	PUNCT
taxlaw-12713	96	82	civic	civic	ADJ
taxlaw-12713	96	83	participation	participation	NOUN
taxlaw-12713	96	84	and	and	CCONJ
taxlaw-12713	96	85	advocacy	advocacy	NOUN
taxlaw-12713	96	86	,	,	PUNCT
taxlaw-12713	96	87	in	in	ADP
taxlaw-12713	96	88	the	the	DET
taxlaw-12713	96	89	state	state	NOUN
taxlaw-12713	96	90	of	of	ADP
taxlaw-12713	96	91	nonprofit	nonprofit	PROPN
taxlaw-12713	96	92	america	america	PROPN
taxlaw-12713	96	93	394	394	NUM
taxlaw-12713	96	94	(	(	PUNCT
taxlaw-12713	96	95	lester	lester	PROPN
taxlaw-12713	96	96	m.	m.	PROPN
taxlaw-12713	96	97	salamon	salamon	PROPN
taxlaw-12713	96	98	ed	ed	PROPN
taxlaw-12713	96	99	.	.	PROPN
taxlaw-12713	96	100	,	,	PUNCT
taxlaw-12713	96	101	2d	2d	PROPN
taxlaw-12713	96	102	ed	ed	NOUN
taxlaw-12713	96	103	.	.	PROPN
taxlaw-12713	96	104	2012	2012	NUM
taxlaw-12713	96	105	)	)	PUNCT
taxlaw-12713	96	106	.	.	PUNCT
taxlaw-12713	97	1	13	13	NUM
taxlaw-12713	97	2	for	for	ADP
taxlaw-12713	97	3	example	example	NOUN
taxlaw-12713	97	4	,	,	PUNCT
taxlaw-12713	97	5	the	the	DET
taxlaw-12713	97	6	charitable	charitable	ADJ
taxlaw-12713	97	7	contribution	contribution	NOUN
taxlaw-12713	97	8	deduction	deduction	NOUN
taxlaw-12713	97	9	(	(	PUNCT
taxlaw-12713	97	10	i.r.c	i.r.c	NOUN
taxlaw-12713	97	11	.	.	PUNCT
taxlaw-12713	98	1	§	§	PROPN
taxlaw-12713	98	2	170	170	NUM
taxlaw-12713	98	3	)	)	PUNCT
taxlaw-12713	98	4	and	and	CCONJ
taxlaw-12713	98	5	exemption	exemption	NOUN
taxlaw-12713	98	6	from	from	ADP
taxlaw-12713	98	7	income	income	NOUN
taxlaw-12713	98	8	tax	tax	NOUN
taxlaw-12713	98	9	(	(	PUNCT
taxlaw-12713	98	10	i.r.c	i.r.c	NOUN
taxlaw-12713	98	11	.	.	PUNCT
taxlaw-12713	99	1	§	§	PROPN
taxlaw-12713	99	2	501	501	NUM
taxlaw-12713	99	3	)	)	PUNCT
taxlaw-12713	99	4	.	.	PUNCT
taxlaw-12713	100	1	134	134	NUM
taxlaw-12713	100	2	columbia	columbia	PROPN
taxlaw-12713	100	3	journal	journal	PROPN
taxlaw-12713	100	4	of	of	ADP
taxlaw-12713	100	5	tax	tax	NOUN
taxlaw-12713	100	6	law	law	NOUN
taxlaw-12713	101	1	[	[	X
taxlaw-12713	101	2	vol	vol	NOUN
taxlaw-12713	101	3	15:2	15:2	NUM
taxlaw-12713	101	4	charitable	charitable	ADJ
taxlaw-12713	101	5	organizations	organization	NOUN
taxlaw-12713	101	6	.	.	PUNCT
taxlaw-12713	102	1	though	though	SCONJ
taxlaw-12713	102	2	we	we	PRON
taxlaw-12713	102	3	might	might	AUX
taxlaw-12713	102	4	like	like	VERB
taxlaw-12713	102	5	to	to	PART
taxlaw-12713	102	6	extend	extend	VERB
taxlaw-12713	102	7	benefits	benefit	NOUN
taxlaw-12713	102	8	far	far	ADV
taxlaw-12713	102	9	and	and	CCONJ
taxlaw-12713	102	10	wide	wide	ADJ
taxlaw-12713	102	11	to	to	ADP
taxlaw-12713	102	12	all	all	DET
taxlaw-12713	102	13	sorts	sort	NOUN
taxlaw-12713	102	14	of	of	ADP
taxlaw-12713	102	15	new	new	ADJ
taxlaw-12713	102	16	charitable	charitable	ADJ
taxlaw-12713	102	17	organizations	organization	NOUN
taxlaw-12713	102	18	,	,	PUNCT
taxlaw-12713	102	19	we	we	PRON
taxlaw-12713	102	20	should	should	AUX
taxlaw-12713	102	21	instead	instead	ADV
taxlaw-12713	102	22	narrow	narrow	VERB
taxlaw-12713	102	23	those	those	DET
taxlaw-12713	102	24	benefits	benefit	NOUN
taxlaw-12713	102	25	only	only	ADV
taxlaw-12713	102	26	to	to	ADP
taxlaw-12713	102	27	those	those	PRON
taxlaw-12713	102	28	who	who	PRON
taxlaw-12713	102	29	clearly	clearly	ADV
taxlaw-12713	102	30	qualify	qualify	VERB
taxlaw-12713	102	31	.	.	PUNCT
taxlaw-12713	103	1	where	where	SCONJ
taxlaw-12713	103	2	congress	congress	PROPN
taxlaw-12713	103	3	sees	see	VERB
taxlaw-12713	103	4	abuse	abuse	NOUN
taxlaw-12713	103	5	,	,	PUNCT
taxlaw-12713	103	6	it	it	PRON
taxlaw-12713	103	7	should	should	AUX
taxlaw-12713	103	8	eliminate	eliminate	VERB
taxlaw-12713	103	9	the	the	DET
taxlaw-12713	103	10	whole	whole	ADJ
taxlaw-12713	103	11	field	field	NOUN
taxlaw-12713	103	12	rather	rather	ADV
taxlaw-12713	103	13	than	than	ADP
taxlaw-12713	103	14	come	come	VERB
taxlaw-12713	103	15	up	up	ADP
taxlaw-12713	103	16	with	with	ADP
taxlaw-12713	103	17	standards	standard	NOUN
taxlaw-12713	103	18	to	to	PART
taxlaw-12713	103	19	keep	keep	VERB
taxlaw-12713	103	20	the	the	DET
taxlaw-12713	103	21	bad	bad	ADJ
taxlaw-12713	103	22	guys	guy	NOUN
taxlaw-12713	103	23	out	out	ADP
taxlaw-12713	103	24	.	.	PUNCT
taxlaw-12713	104	1	these	these	DET
taxlaw-12713	104	2	possibilities	possibility	NOUN
taxlaw-12713	104	3	are	be	AUX
taxlaw-12713	104	4	explored	explore	VERB
taxlaw-12713	104	5	in	in	ADP
taxlaw-12713	104	6	part	part	NOUN
taxlaw-12713	104	7	iv(d	iv(d	NOUN
taxlaw-12713	104	8	)	)	PUNCT
taxlaw-12713	104	9	.	.	PUNCT
taxlaw-12713	105	1	this	this	DET
taxlaw-12713	105	2	article	article	NOUN
taxlaw-12713	105	3	also	also	ADV
taxlaw-12713	105	4	considers	consider	VERB
taxlaw-12713	105	5	whether	whether	SCONJ
taxlaw-12713	105	6	congress	congress	PROPN
taxlaw-12713	105	7	should	should	AUX
taxlaw-12713	105	8	grant	grant	VERB
taxlaw-12713	105	9	the	the	DET
taxlaw-12713	105	10	irs	irs	PROPN
taxlaw-12713	105	11	full	full	ADJ
taxlaw-12713	105	12	jurisdiction	jurisdiction	NOUN
taxlaw-12713	105	13	over	over	ADP
taxlaw-12713	105	14	the	the	DET
taxlaw-12713	105	15	charity	charity	NOUN
taxlaw-12713	105	16	governance	governance	NOUN
taxlaw-12713	105	17	part	part	NOUN
taxlaw-12713	105	18	of	of	ADP
taxlaw-12713	105	19	charitable	charitable	ADJ
taxlaw-12713	105	20	oversight	oversight	NOUN
taxlaw-12713	105	21	.	.	PUNCT
taxlaw-12713	106	1	while	while	SCONJ
taxlaw-12713	106	2	it	it	PRON
taxlaw-12713	106	3	is	be	AUX
taxlaw-12713	106	4	unlikely	unlikely	ADJ
taxlaw-12713	106	5	that	that	SCONJ
taxlaw-12713	106	6	states	state	NOUN
taxlaw-12713	106	7	or	or	CCONJ
taxlaw-12713	106	8	the	the	DET
taxlaw-12713	106	9	sector	sector	NOUN
taxlaw-12713	106	10	would	would	AUX
taxlaw-12713	106	11	be	be	AUX
taxlaw-12713	106	12	willing	willing	ADJ
taxlaw-12713	106	13	to	to	PART
taxlaw-12713	106	14	give	give	VERB
taxlaw-12713	106	15	this	this	DET
taxlaw-12713	106	16	full	full	ADJ
taxlaw-12713	106	17	authority	authority	NOUN
taxlaw-12713	106	18	to	to	ADP
taxlaw-12713	106	19	the	the	DET
taxlaw-12713	106	20	irs	irs	PROPN
taxlaw-12713	106	21	,	,	PUNCT
taxlaw-12713	106	22	examining	examine	VERB
taxlaw-12713	106	23	this	this	DET
taxlaw-12713	106	24	question	question	NOUN
taxlaw-12713	106	25	allows	allow	VERB
taxlaw-12713	106	26	us	we	PRON
taxlaw-12713	106	27	to	to	PART
taxlaw-12713	106	28	see	see	VERB
taxlaw-12713	106	29	both	both	CCONJ
taxlaw-12713	106	30	a	a	DET
taxlaw-12713	106	31	significant	significant	ADJ
taxlaw-12713	106	32	challenge	challenge	NOUN
taxlaw-12713	106	33	of	of	ADP
taxlaw-12713	106	34	the	the	DET
taxlaw-12713	106	35	critic	critic	NOUN
taxlaw-12713	106	36	’s	’s	PART
taxlaw-12713	106	37	proposals	proposal	NOUN
taxlaw-12713	106	38	and	and	CCONJ
taxlaw-12713	106	39	a	a	DET
taxlaw-12713	106	40	fundamental	fundamental	ADJ
taxlaw-12713	106	41	challenge	challenge	NOUN
taxlaw-12713	106	42	to	to	ADP
taxlaw-12713	106	43	irs	irs	PROPN
taxlaw-12713	106	44	charity	charity	NOUN
taxlaw-12713	106	45	regulation	regulation	NOUN
taxlaw-12713	106	46	.	.	PUNCT
taxlaw-12713	107	1	the	the	DET
taxlaw-12713	107	2	senate	senate	PROPN
taxlaw-12713	107	3	finance	finance	PROPN
taxlaw-12713	107	4	committee	committee	NOUN
taxlaw-12713	107	5	considered	consider	VERB
taxlaw-12713	107	6	such	such	DET
taxlaw-12713	107	7	a	a	DET
taxlaw-12713	107	8	proposal	proposal	NOUN
taxlaw-12713	107	9	twenty	twenty	NUM
taxlaw-12713	107	10	years	year	NOUN
taxlaw-12713	107	11	ago.14	ago.14	NOUN
taxlaw-12713	107	12	but	but	CCONJ
taxlaw-12713	107	13	the	the	DET
taxlaw-12713	107	14	sector	sector	NOUN
taxlaw-12713	107	15	pushed	push	VERB
taxlaw-12713	107	16	back	back	ADV
taxlaw-12713	107	17	strongly	strongly	ADV
taxlaw-12713	107	18	against	against	ADP
taxlaw-12713	107	19	the	the	DET
taxlaw-12713	107	20	idea	idea	NOUN
taxlaw-12713	107	21	and	and	CCONJ
taxlaw-12713	107	22	has	have	AUX
taxlaw-12713	107	23	fought	fight	VERB
taxlaw-12713	107	24	all	all	DET
taxlaw-12713	107	25	efforts	effort	NOUN
taxlaw-12713	107	26	by	by	ADP
taxlaw-12713	107	27	the	the	DET
taxlaw-12713	107	28	irs	irs	PROPN
taxlaw-12713	107	29	to	to	PART
taxlaw-12713	107	30	assert	assert	VERB
taxlaw-12713	107	31	any	any	DET
taxlaw-12713	107	32	jurisdiction	jurisdiction	NOUN
taxlaw-12713	107	33	over	over	ADP
taxlaw-12713	107	34	charitable	charitable	ADJ
taxlaw-12713	107	35	governance	governance	NOUN
taxlaw-12713	107	36	.	.	PUNCT
taxlaw-12713	108	1	i	i	PRON
taxlaw-12713	108	2	discuss	discuss	VERB
taxlaw-12713	108	3	this	this	PRON
taxlaw-12713	108	4	in	in	ADP
taxlaw-12713	108	5	the	the	DET
taxlaw-12713	108	6	analysis	analysis	NOUN
taxlaw-12713	108	7	part	part	NOUN
taxlaw-12713	108	8	iv(c	iv(c	NOUN
taxlaw-12713	108	9	)	)	PUNCT
taxlaw-12713	108	10	.	.	PUNCT
taxlaw-12713	109	1	bringing	bring	VERB
taxlaw-12713	109	2	the	the	DET
taxlaw-12713	109	3	fullness	fullness	NOUN
taxlaw-12713	109	4	of	of	ADP
taxlaw-12713	109	5	charity	charity	NOUN
taxlaw-12713	109	6	law	law	NOUN
taxlaw-12713	109	7	to	to	PART
taxlaw-12713	109	8	bear	bear	VERB
taxlaw-12713	109	9	in	in	ADP
taxlaw-12713	109	10	one	one	NUM
taxlaw-12713	109	11	federal	federal	ADJ
taxlaw-12713	109	12	entity	entity	NOUN
taxlaw-12713	109	13	would	would	AUX
taxlaw-12713	109	14	connect	connect	VERB
taxlaw-12713	109	15	governance	governance	NOUN
taxlaw-12713	109	16	norms	norm	NOUN
taxlaw-12713	109	17	found	find	VERB
taxlaw-12713	109	18	in	in	ADP
taxlaw-12713	109	19	state	state	NOUN
taxlaw-12713	109	20	charity	charity	NOUN
taxlaw-12713	109	21	law	law	NOUN
taxlaw-12713	109	22	in	in	ADP
taxlaw-12713	109	23	ways	way	NOUN
taxlaw-12713	109	24	that	that	PRON
taxlaw-12713	109	25	may	may	AUX
taxlaw-12713	109	26	be	be	AUX
taxlaw-12713	109	27	helpful	helpful	ADJ
taxlaw-12713	109	28	,	,	PUNCT
taxlaw-12713	109	29	unifying	unifying	ADJ
taxlaw-12713	109	30	,	,	PUNCT
taxlaw-12713	109	31	and	and	CCONJ
taxlaw-12713	109	32	educational	educational	ADJ
taxlaw-12713	109	33	to	to	ADP
taxlaw-12713	109	34	both	both	CCONJ
taxlaw-12713	109	35	the	the	DET
taxlaw-12713	109	36	regulator	regulator	NOUN
taxlaw-12713	109	37	and	and	CCONJ
taxlaw-12713	109	38	regulated	regulate	VERB
taxlaw-12713	109	39	.	.	PUNCT
taxlaw-12713	110	1	there	there	PRON
taxlaw-12713	110	2	is	be	VERB
taxlaw-12713	110	3	much	much	ADJ
taxlaw-12713	110	4	to	to	PART
taxlaw-12713	110	5	recommend	recommend	VERB
taxlaw-12713	110	6	for	for	ADP
taxlaw-12713	110	7	bringing	bring	VERB
taxlaw-12713	110	8	governance	governance	NOUN
taxlaw-12713	110	9	to	to	ADP
taxlaw-12713	110	10	the	the	DET
taxlaw-12713	110	11	irs	irs	PROPN
taxlaw-12713	110	12	in	in	ADP
taxlaw-12713	110	13	a	a	DET
taxlaw-12713	110	14	clear	clear	ADJ
taxlaw-12713	110	15	way	way	NOUN
taxlaw-12713	110	16	.	.	PUNCT
taxlaw-12713	111	1	many	many	ADJ
taxlaw-12713	111	2	question	question	VERB
taxlaw-12713	111	3	whether	whether	SCONJ
taxlaw-12713	111	4	those	those	PRON
taxlaw-12713	111	5	in	in	ADP
taxlaw-12713	111	6	the	the	DET
taxlaw-12713	111	7	irs	irs	PROPN
taxlaw-12713	111	8	are	be	AUX
taxlaw-12713	111	9	the	the	DET
taxlaw-12713	111	10	right	right	ADJ
taxlaw-12713	111	11	experts	expert	NOUN
taxlaw-12713	111	12	to	to	PART
taxlaw-12713	111	13	oversee	oversee	VERB
taxlaw-12713	111	14	charity	charity	NOUN
taxlaw-12713	111	15	.	.	PUNCT
taxlaw-12713	112	1	the	the	DET
taxlaw-12713	112	2	reality	reality	NOUN
taxlaw-12713	112	3	is	be	AUX
taxlaw-12713	112	4	that	that	SCONJ
taxlaw-12713	112	5	the	the	DET
taxlaw-12713	112	6	irs	irs	PROPN
taxlaw-12713	112	7	possesses	possess	VERB
taxlaw-12713	112	8	expertise	expertise	NOUN
taxlaw-12713	112	9	on	on	ADP
taxlaw-12713	112	10	matters	matter	NOUN
taxlaw-12713	112	11	of	of	ADP
taxlaw-12713	112	12	what	what	PRON
taxlaw-12713	112	13	is	be	AUX
taxlaw-12713	112	14	charitable	charitable	ADJ
taxlaw-12713	112	15	,	,	PUNCT
taxlaw-12713	112	16	how	how	SCONJ
taxlaw-12713	112	17	charity	charity	NOUN
taxlaw-12713	112	18	agents	agent	NOUN
taxlaw-12713	112	19	should	should	AUX
taxlaw-12713	112	20	behave	behave	VERB
taxlaw-12713	112	21	to	to	PART
taxlaw-12713	112	22	best	well	ADV
taxlaw-12713	112	23	further	far	ADV
taxlaw-12713	112	24	those	those	DET
taxlaw-12713	112	25	charitable	charitable	ADJ
taxlaw-12713	112	26	purposes	purpose	NOUN
taxlaw-12713	112	27	,	,	PUNCT
taxlaw-12713	112	28	and	and	CCONJ
taxlaw-12713	112	29	the	the	DET
taxlaw-12713	112	30	systems	system	NOUN
taxlaw-12713	112	31	to	to	PART
taxlaw-12713	112	32	enforce	enforce	VERB
taxlaw-12713	112	33	those	those	DET
taxlaw-12713	112	34	rules	rule	NOUN
taxlaw-12713	112	35	.	.	PUNCT
taxlaw-12713	113	1	the	the	DET
taxlaw-12713	113	2	irs	irs	PROPN
taxlaw-12713	113	3	civil	civil	ADJ
taxlaw-12713	113	4	service	service	NOUN
taxlaw-12713	113	5	has	have	AUX
taxlaw-12713	113	6	built	build	VERB
taxlaw-12713	113	7	that	that	DET
taxlaw-12713	113	8	expertise	expertise	NOUN
taxlaw-12713	113	9	through	through	ADP
taxlaw-12713	113	10	over	over	ADP
taxlaw-12713	113	11	a	a	DET
taxlaw-12713	113	12	century	century	NOUN
taxlaw-12713	113	13	of	of	ADP
taxlaw-12713	113	14	enforcing	enforce	VERB
taxlaw-12713	113	15	the	the	DET
taxlaw-12713	113	16	charitable	charitable	ADJ
taxlaw-12713	113	17	tax	tax	NOUN
taxlaw-12713	113	18	law	law	NOUN
taxlaw-12713	113	19	and	and	CCONJ
taxlaw-12713	113	20	interacting	interact	VERB
taxlaw-12713	113	21	with	with	ADP
taxlaw-12713	113	22	the	the	DET
taxlaw-12713	113	23	regulated	regulated	ADJ
taxlaw-12713	113	24	public	public	NOUN
taxlaw-12713	113	25	.	.	PUNCT
taxlaw-12713	114	1	indeed	indeed	ADV
taxlaw-12713	114	2	,	,	PUNCT
taxlaw-12713	114	3	the	the	DET
taxlaw-12713	114	4	charitable	charitable	ADJ
taxlaw-12713	114	5	tax	tax	NOUN
taxlaw-12713	114	6	expertise	expertise	NOUN
taxlaw-12713	114	7	of	of	ADP
taxlaw-12713	114	8	the	the	DET
taxlaw-12713	114	9	irs	irs	PROPN
taxlaw-12713	114	10	matters	matter	VERB
taxlaw-12713	114	11	a	a	DET
taxlaw-12713	114	12	lot	lot	NOUN
taxlaw-12713	114	13	to	to	ADP
taxlaw-12713	114	14	the	the	DET
taxlaw-12713	114	15	enforcement	enforcement	NOUN
taxlaw-12713	114	16	of	of	ADP
taxlaw-12713	114	17	the	the	DET
taxlaw-12713	114	18	income	income	NOUN
taxlaw-12713	114	19	,	,	PUNCT
taxlaw-12713	114	20	gift	gift	NOUN
taxlaw-12713	114	21	,	,	PUNCT
taxlaw-12713	114	22	and	and	CCONJ
taxlaw-12713	114	23	estate	estate	NOUN
taxlaw-12713	114	24	taxes	taxis	NOUN
taxlaw-12713	114	25	which	which	PRON
taxlaw-12713	114	26	are	be	AUX
taxlaw-12713	114	27	all	all	PRON
taxlaw-12713	114	28	intimately	intimately	ADV
taxlaw-12713	114	29	connected	connect	VERB
taxlaw-12713	114	30	to	to	ADP
taxlaw-12713	114	31	charitable	charitable	ADJ
taxlaw-12713	114	32	organizations	organization	NOUN
taxlaw-12713	114	33	.	.	PUNCT
taxlaw-12713	115	1	some	some	PRON
taxlaw-12713	115	2	also	also	ADV
taxlaw-12713	115	3	worry	worry	VERB
taxlaw-12713	115	4	about	about	ADP
taxlaw-12713	115	5	the	the	DET
taxlaw-12713	115	6	neutrality	neutrality	NOUN
taxlaw-12713	115	7	of	of	ADP
taxlaw-12713	115	8	the	the	DET
taxlaw-12713	115	9	irs	irs	PROPN
taxlaw-12713	115	10	in	in	ADP
taxlaw-12713	115	11	overseeing	oversee	VERB
taxlaw-12713	115	12	this	this	DET
taxlaw-12713	115	13	sector	sector	NOUN
taxlaw-12713	115	14	.	.	PUNCT
taxlaw-12713	116	1	however	however	ADV
taxlaw-12713	116	2	,	,	PUNCT
taxlaw-12713	116	3	because	because	SCONJ
taxlaw-12713	116	4	these	these	DET
taxlaw-12713	116	5	organizations	organization	NOUN
taxlaw-12713	116	6	must	must	AUX
taxlaw-12713	116	7	either	either	CCONJ
taxlaw-12713	116	8	pay	pay	VERB
taxlaw-12713	116	9	tax	tax	NOUN
taxlaw-12713	116	10	or	or	CCONJ
taxlaw-12713	116	11	not	not	PART
taxlaw-12713	116	12	pay	pay	VERB
taxlaw-12713	116	13	tax	tax	NOUN
taxlaw-12713	116	14	,	,	PUNCT
taxlaw-12713	116	15	the	the	DET
taxlaw-12713	116	16	irs	irs	PROPN
taxlaw-12713	116	17	must	must	AUX
taxlaw-12713	116	18	oversee	oversee	VERB
taxlaw-12713	116	19	this	this	DET
taxlaw-12713	116	20	sector	sector	NOUN
taxlaw-12713	116	21	and	and	CCONJ
taxlaw-12713	116	22	confront	confront	VERB
taxlaw-12713	116	23	the	the	DET
taxlaw-12713	116	24	matter	matter	NOUN
taxlaw-12713	116	25	of	of	ADP
taxlaw-12713	116	26	neutrality	neutrality	NOUN
taxlaw-12713	116	27	to	to	PART
taxlaw-12713	116	28	collect	collect	VERB
taxlaw-12713	116	29	the	the	DET
taxlaw-12713	116	30	revenue	revenue	NOUN
taxlaw-12713	116	31	accurately	accurately	ADV
taxlaw-12713	116	32	and	and	CCONJ
taxlaw-12713	116	33	fairly	fairly	ADV
taxlaw-12713	116	34	.	.	PUNCT
taxlaw-12713	117	1	it	it	PRON
taxlaw-12713	117	2	can	can	AUX
taxlaw-12713	117	3	not	not	PART
taxlaw-12713	117	4	avoid	avoid	VERB
taxlaw-12713	117	5	the	the	DET
taxlaw-12713	117	6	neutrality	neutrality	NOUN
taxlaw-12713	117	7	problem	problem	NOUN
taxlaw-12713	117	8	and	and	CCONJ
taxlaw-12713	117	9	should	should	AUX
taxlaw-12713	117	10	,	,	PUNCT
taxlaw-12713	117	11	therefore	therefore	ADV
taxlaw-12713	117	12	,	,	PUNCT
taxlaw-12713	117	13	take	take	VERB
taxlaw-12713	117	14	it	it	PRON
taxlaw-12713	117	15	on	on	ADP
taxlaw-12713	117	16	directly	directly	ADV
taxlaw-12713	117	17	in	in	ADP
taxlaw-12713	117	18	as	as	ADV
taxlaw-12713	117	19	transparent	transparent	ADJ
taxlaw-12713	117	20	a	a	DET
taxlaw-12713	117	21	manner	manner	NOUN
taxlaw-12713	117	22	as	as	SCONJ
taxlaw-12713	117	23	it	it	PRON
taxlaw-12713	117	24	can.15	can.15	VERB
taxlaw-12713	117	25	fair	fair	ADJ
taxlaw-12713	117	26	enforcement	enforcement	NOUN
taxlaw-12713	117	27	of	of	ADP
taxlaw-12713	117	28	tax	tax	NOUN
taxlaw-12713	117	29	law	law	NOUN
taxlaw-12713	117	30	depends	depend	VERB
taxlaw-12713	117	31	upon	upon	SCONJ
taxlaw-12713	117	32	that	that	PRON
taxlaw-12713	117	33	.	.	PUNCT
taxlaw-12713	118	1	what	what	PRON
taxlaw-12713	118	2	is	be	AUX
taxlaw-12713	118	3	at	at	ADP
taxlaw-12713	118	4	stake	stake	NOUN
taxlaw-12713	118	5	in	in	ADP
taxlaw-12713	118	6	charitable	charitable	ADJ
taxlaw-12713	118	7	organization	organization	NOUN
taxlaw-12713	118	8	regulation	regulation	NOUN
taxlaw-12713	118	9	?	?	PUNCT
taxlaw-12713	119	1	in	in	ADP
taxlaw-12713	119	2	1960	1960	NUM
taxlaw-12713	119	3	,	,	PUNCT
taxlaw-12713	119	4	karl	karl	PROPN
taxlaw-12713	119	5	karst	karst	PROPN
taxlaw-12713	119	6	put	put	VERB
taxlaw-12713	119	7	the	the	DET
taxlaw-12713	119	8	matter	matter	NOUN
taxlaw-12713	119	9	as	as	SCONJ
taxlaw-12713	119	10	follows	follow	VERB
taxlaw-12713	119	11	:	:	PUNCT
taxlaw-12713	119	12	“	"	PUNCT
taxlaw-12713	119	13	there	there	PRON
taxlaw-12713	119	14	remains	remain	VERB
taxlaw-12713	119	15	substantial	substantial	ADJ
taxlaw-12713	119	16	unanimity	unanimity	NOUN
taxlaw-12713	119	17	on	on	ADP
taxlaw-12713	119	18	one	one	NUM
taxlaw-12713	119	19	goal	goal	NOUN
taxlaw-12713	119	20	:	:	PUNCT
taxlaw-12713	119	21	the	the	DET
taxlaw-12713	119	22	greatest	great	ADJ
taxlaw-12713	119	23	possible	possible	ADJ
taxlaw-12713	119	24	portion	portion	NOUN
taxlaw-12713	119	25	of	of	ADP
taxlaw-12713	119	26	the	the	DET
taxlaw-12713	119	27	wealth	wealth	NOUN
taxlaw-12713	119	28	donated	donate	VERB
taxlaw-12713	119	29	to	to	ADP
taxlaw-12713	119	30	private	private	ADJ
taxlaw-12713	119	31	charity	charity	NOUN
taxlaw-12713	119	32	must	must	AUX
taxlaw-12713	119	33	be	be	AUX
taxlaw-12713	119	34	conserved	conserve	VERB
taxlaw-12713	119	35	and	and	CCONJ
taxlaw-12713	119	36	used	use	VERB
taxlaw-12713	119	37	to	to	PART
taxlaw-12713	119	38	further	further	VERB
taxlaw-12713	119	39	the	the	DET
taxlaw-12713	119	40	charitable	charitable	ADJ
taxlaw-12713	119	41	,	,	PUNCT
taxlaw-12713	119	42	public	public	ADJ
taxlaw-12713	119	43	purpose	purpose	NOUN
taxlaw-12713	119	44	;	;	PUNCT
taxlaw-12713	119	45	waste	waste	NOUN
taxlaw-12713	119	46	must	must	AUX
taxlaw-12713	119	47	be	be	AUX
taxlaw-12713	119	48	minimized	minimize	VERB
taxlaw-12713	119	49	and	and	CCONJ
taxlaw-12713	119	50	diversion	diversion	NOUN
taxlaw-12713	119	51	of	of	ADP
taxlaw-12713	119	52	funds	fund	NOUN
taxlaw-12713	119	53	for	for	ADP
taxlaw-12713	119	54	private	private	ADJ
taxlaw-12713	119	55	gain	gain	NOUN
taxlaw-12713	119	56	is	be	AUX
taxlaw-12713	119	57	intolerable	intolerable	ADJ
taxlaw-12713	119	58	.	.	PUNCT
taxlaw-12713	120	1	”16	”16	NOUN
taxlaw-12713	120	2	this	this	PRON
taxlaw-12713	120	3	is	be	AUX
taxlaw-12713	120	4	too	too	ADV
taxlaw-12713	120	5	narrow	narrow	ADJ
taxlaw-12713	120	6	of	of	ADP
taxlaw-12713	120	7	a	a	DET
taxlaw-12713	120	8	vision	vision	NOUN
taxlaw-12713	120	9	for	for	ADP
taxlaw-12713	120	10	charity	charity	NOUN
taxlaw-12713	120	11	today	today	NOUN
taxlaw-12713	120	12	.	.	PUNCT
taxlaw-12713	121	1	it	it	PRON
taxlaw-12713	121	2	only	only	ADV
taxlaw-12713	121	3	looks	look	VERB
taxlaw-12713	121	4	at	at	ADP
taxlaw-12713	121	5	the	the	DET
taxlaw-12713	121	6	narrowest	narrow	ADJ
taxlaw-12713	121	7	conception	conception	NOUN
taxlaw-12713	121	8	of	of	ADP
taxlaw-12713	121	9	charity	charity	NOUN
taxlaw-12713	121	10	:	:	PUNCT
taxlaw-12713	121	11	wealthy	wealthy	ADJ
taxlaw-12713	121	12	people	people	NOUN
taxlaw-12713	121	13	giving	give	VERB
taxlaw-12713	121	14	money	money	NOUN
taxlaw-12713	121	15	to	to	ADP
taxlaw-12713	121	16	important	important	ADJ
taxlaw-12713	121	17	charitable	charitable	ADJ
taxlaw-12713	121	18	classes	class	NOUN
taxlaw-12713	121	19	.	.	PUNCT
taxlaw-12713	122	1	the	the	DET
taxlaw-12713	122	2	charitable	charitable	ADJ
taxlaw-12713	122	3	sector	sector	NOUN
taxlaw-12713	122	4	is	be	AUX
taxlaw-12713	122	5	broad	broad	ADJ
taxlaw-12713	122	6	including	include	VERB
taxlaw-12713	122	7	health	health	NOUN
taxlaw-12713	122	8	care	care	NOUN
taxlaw-12713	122	9	,	,	PUNCT
taxlaw-12713	122	10	education	education	NOUN
taxlaw-12713	122	11	,	,	PUNCT
taxlaw-12713	122	12	low	low	ADJ
taxlaw-12713	122	13	-	-	PUNCT
taxlaw-12713	122	14	income	income	NOUN
taxlaw-12713	122	15	housing	housing	NOUN
taxlaw-12713	122	16	,	,	PUNCT
taxlaw-12713	122	17	and	and	CCONJ
taxlaw-12713	122	18	much	much	ADV
taxlaw-12713	122	19	more	more	ADJ
taxlaw-12713	122	20	,	,	PUNCT
taxlaw-12713	122	21	many	many	ADJ
taxlaw-12713	122	22	of	of	ADP
taxlaw-12713	122	23	which	which	PRON
taxlaw-12713	122	24	are	be	AUX
taxlaw-12713	122	25	substantial	substantial	ADJ
taxlaw-12713	122	26	businesses	business	NOUN
taxlaw-12713	122	27	outside	outside	ADV
taxlaw-12713	122	28	of	of	ADP
taxlaw-12713	122	29	private	private	ADJ
taxlaw-12713	122	30	wealth	wealth	NOUN
taxlaw-12713	122	31	being	be	AUX
taxlaw-12713	122	32	contributed	contribute	VERB
taxlaw-12713	122	33	to	to	ADP
taxlaw-12713	122	34	the	the	DET
taxlaw-12713	122	35	14	14	NUM
taxlaw-12713	122	36	staff	staff	NOUN
taxlaw-12713	122	37	of	of	ADP
taxlaw-12713	122	38	the	the	DET
taxlaw-12713	122	39	joint	joint	ADJ
taxlaw-12713	122	40	comm	comm	NOUN
taxlaw-12713	122	41	.	.	PUNCT
taxlaw-12713	123	1	on	on	ADP
taxlaw-12713	123	2	taxation	taxation	NOUN
taxlaw-12713	123	3	,	,	PUNCT
taxlaw-12713	123	4	108th	108th	ADJ
taxlaw-12713	123	5	cong	cong	NOUN
taxlaw-12713	123	6	.	.	PUNCT
taxlaw-12713	123	7	,	,	PUNCT
taxlaw-12713	123	8	tax	tax	NOUN
taxlaw-12713	123	9	exempt	exempt	ADJ
taxlaw-12713	123	10	governance	governance	NOUN
taxlaw-12713	123	11	proposals	proposal	NOUN
taxlaw-12713	123	12	:	:	PUNCT
taxlaw-12713	123	13	staff	staff	NOUN
taxlaw-12713	123	14	discussion	discussion	NOUN
taxlaw-12713	123	15	draft	draft	VERB
taxlaw-12713	123	16	16	16	NUM
taxlaw-12713	123	17	(	(	PUNCT
taxlaw-12713	123	18	2004	2004	NUM
taxlaw-12713	123	19	)	)	PUNCT
taxlaw-12713	123	20	,	,	PUNCT
taxlaw-12713	123	21	see	see	VERB
taxlaw-12713	123	22	also	also	ADV
taxlaw-12713	123	23	norman	norman	PROPN
taxlaw-12713	123	24	i.	i.	PROPN
taxlaw-12713	123	25	silber	silber	PROPN
taxlaw-12713	123	26	,	,	PUNCT
taxlaw-12713	123	27	nonprofit	nonprofit	ADJ
taxlaw-12713	123	28	interjurisdictionality	interjurisdictionality	NOUN
taxlaw-12713	123	29	,	,	PUNCT
taxlaw-12713	123	30	80	80	NUM
taxlaw-12713	123	31	chi.-kent	chi.-kent	PROPN
taxlaw-12713	123	32	l.	l.	PROPN
taxlaw-12713	123	33	rev	rev	PROPN
taxlaw-12713	123	34	.	.	PROPN
taxlaw-12713	124	1	613	613	NUM
taxlaw-12713	124	2	,	,	PUNCT
taxlaw-12713	124	3	638	638	NUM
taxlaw-12713	124	4	(	(	PUNCT
taxlaw-12713	124	5	2005	2005	NUM
taxlaw-12713	124	6	)	)	PUNCT
taxlaw-12713	125	1	(	(	PUNCT
taxlaw-12713	125	2	suggesting	suggest	VERB
taxlaw-12713	125	3	that	that	DET
taxlaw-12713	125	4	part	part	NOUN
taxlaw-12713	125	5	of	of	ADP
taxlaw-12713	125	6	the	the	DET
taxlaw-12713	125	7	challenge	challenge	NOUN
taxlaw-12713	125	8	with	with	ADP
taxlaw-12713	125	9	attorneys	attorney	NOUN
taxlaw-12713	125	10	general	general	ADJ
taxlaw-12713	125	11	not	not	PART
taxlaw-12713	125	12	enforcing	enforce	VERB
taxlaw-12713	125	13	the	the	DET
taxlaw-12713	125	14	law	law	NOUN
taxlaw-12713	125	15	might	might	AUX
taxlaw-12713	125	16	derive	derive	VERB
taxlaw-12713	125	17	from	from	ADP
taxlaw-12713	125	18	the	the	DET
taxlaw-12713	125	19	belief	belief	NOUN
taxlaw-12713	125	20	that	that	SCONJ
taxlaw-12713	125	21	the	the	DET
taxlaw-12713	125	22	irs	irs	PROPN
taxlaw-12713	125	23	will	will	AUX
taxlaw-12713	125	24	intervene	intervene	VERB
taxlaw-12713	125	25	)	)	PUNCT
taxlaw-12713	125	26	.	.	PUNCT
taxlaw-12713	126	1	15	15	NUM
taxlaw-12713	126	2	hackney	hackney	PROPN
taxlaw-12713	126	3	,	,	PUNCT
taxlaw-12713	126	4	supra	supra	PROPN
taxlaw-12713	126	5	note	note	NOUN
taxlaw-12713	126	6	2	2	NUM
taxlaw-12713	126	7	,	,	PUNCT
taxlaw-12713	126	8	at	at	ADP
taxlaw-12713	126	9	502	502	NUM
taxlaw-12713	126	10	(	(	PUNCT
taxlaw-12713	126	11	suggesting	suggest	VERB
taxlaw-12713	126	12	a	a	DET
taxlaw-12713	126	13	transparent	transparent	ADJ
taxlaw-12713	126	14	process	process	NOUN
taxlaw-12713	126	15	for	for	SCONJ
taxlaw-12713	126	16	the	the	DET
taxlaw-12713	126	17	irs	irs	PROPN
taxlaw-12713	126	18	to	to	PART
taxlaw-12713	126	19	adopt	adopt	VERB
taxlaw-12713	126	20	in	in	ADP
taxlaw-12713	126	21	evaluating	evaluate	VERB
taxlaw-12713	126	22	applications	application	NOUN
taxlaw-12713	126	23	for	for	ADP
taxlaw-12713	126	24	exemption	exemption	NOUN
taxlaw-12713	126	25	involving	involve	VERB
taxlaw-12713	126	26	politics	politic	NOUN
taxlaw-12713	126	27	)	)	PUNCT
taxlaw-12713	126	28	.	.	PUNCT
taxlaw-12713	127	1	16	16	NUM
taxlaw-12713	127	2	kenneth	kenneth	PROPN
taxlaw-12713	127	3	l.	l.	PROPN
taxlaw-12713	127	4	karst	karst	PROPN
taxlaw-12713	127	5	,	,	PUNCT
taxlaw-12713	127	6	the	the	DET
taxlaw-12713	127	7	efficiency	efficiency	NOUN
taxlaw-12713	127	8	of	of	ADP
taxlaw-12713	127	9	the	the	DET
taxlaw-12713	127	10	charitable	charitable	ADJ
taxlaw-12713	127	11	dollar	dollar	NOUN
taxlaw-12713	127	12	:	:	PUNCT
taxlaw-12713	127	13	an	an	DET
taxlaw-12713	127	14	unfulfilled	unfulfilled	ADJ
taxlaw-12713	127	15	state	state	NOUN
taxlaw-12713	127	16	responsibility	responsibility	NOUN
taxlaw-12713	127	17	,	,	PUNCT
taxlaw-12713	127	18	73	73	NUM
taxlaw-12713	127	19	harv	harv	NOUN
taxlaw-12713	127	20	.	.	PUNCT
taxlaw-12713	128	1	l.	l.	PROPN
taxlaw-12713	128	2	rev	rev	PROPN
taxlaw-12713	128	3	.	.	PROPN
taxlaw-12713	128	4	433	433	NUM
taxlaw-12713	128	5	,	,	PUNCT
taxlaw-12713	128	6	434	434	NUM
taxlaw-12713	128	7	(	(	PUNCT
taxlaw-12713	128	8	1960	1960	NUM
taxlaw-12713	128	9	)	)	PUNCT
taxlaw-12713	128	10	.	.	PUNCT
taxlaw-12713	129	1	2024	2024	NUM
taxlaw-12713	129	2	]	]	PUNCT
taxlaw-12713	129	3	keep	keep	VERB
taxlaw-12713	129	4	charitable	charitable	ADJ
taxlaw-12713	129	5	oversight	oversight	NOUN
taxlaw-12713	129	6	135	135	NUM
taxlaw-12713	129	7	poor.17	poor.17	PROPN
taxlaw-12713	129	8	thus	thus	ADV
taxlaw-12713	129	9	,	,	PUNCT
taxlaw-12713	129	10	for	for	SCONJ
taxlaw-12713	129	11	tax	tax	NOUN
taxlaw-12713	129	12	law	law	NOUN
taxlaw-12713	129	13	purposes	purpose	VERB
taxlaw-12713	129	14	the	the	DET
taxlaw-12713	129	15	primary	primary	ADJ
taxlaw-12713	129	16	purpose	purpose	NOUN
taxlaw-12713	129	17	of	of	ADP
taxlaw-12713	129	18	irs	irs	PROPN
taxlaw-12713	129	19	charity	charity	NOUN
taxlaw-12713	129	20	oversight	oversight	NOUN
taxlaw-12713	129	21	is	be	AUX
taxlaw-12713	129	22	to	to	PART
taxlaw-12713	129	23	provide	provide	VERB
taxlaw-12713	129	24	the	the	DET
taxlaw-12713	129	25	irs	irs	PROPN
taxlaw-12713	129	26	a	a	DET
taxlaw-12713	129	27	means	means	NOUN
taxlaw-12713	129	28	of	of	ADP
taxlaw-12713	129	29	ensuring	ensure	VERB
taxlaw-12713	129	30	that	that	SCONJ
taxlaw-12713	129	31	the	the	DET
taxlaw-12713	129	32	federal	federal	ADJ
taxlaw-12713	129	33	tax	tax	NOUN
taxlaw-12713	129	34	system	system	NOUN
taxlaw-12713	129	35	is	be	AUX
taxlaw-12713	129	36	not	not	PART
taxlaw-12713	129	37	eroded	erode	VERB
taxlaw-12713	129	38	.	.	PUNCT
taxlaw-12713	130	1	tax	tax	NOUN
taxlaw-12713	130	2	-	-	PUNCT
taxlaw-12713	130	3	exempt	exempt	ADJ
taxlaw-12713	130	4	organizations	organization	NOUN
taxlaw-12713	130	5	like	like	ADP
taxlaw-12713	130	6	charities	charity	NOUN
taxlaw-12713	130	7	provide	provide	VERB
taxlaw-12713	130	8	substantial	substantial	ADJ
taxlaw-12713	130	9	opportunity	opportunity	NOUN
taxlaw-12713	130	10	to	to	PART
taxlaw-12713	130	11	avoid	avoid	VERB
taxlaw-12713	130	12	the	the	DET
taxlaw-12713	130	13	corporate	corporate	ADJ
taxlaw-12713	130	14	and	and	CCONJ
taxlaw-12713	130	15	individual	individual	ADJ
taxlaw-12713	130	16	income	income	NOUN
taxlaw-12713	130	17	taxes	taxis	NOUN
taxlaw-12713	130	18	and	and	CCONJ
taxlaw-12713	130	19	the	the	DET
taxlaw-12713	130	20	only	only	ADJ
taxlaw-12713	130	21	way	way	NOUN
taxlaw-12713	130	22	the	the	DET
taxlaw-12713	130	23	irs	irs	PROPN
taxlaw-12713	130	24	can	can	AUX
taxlaw-12713	130	25	protect	protect	VERB
taxlaw-12713	130	26	that	that	DET
taxlaw-12713	130	27	boundary	boundary	NOUN
taxlaw-12713	130	28	is	be	AUX
taxlaw-12713	130	29	by	by	ADP
taxlaw-12713	130	30	having	have	VERB
taxlaw-12713	130	31	substantial	substantial	ADJ
taxlaw-12713	130	32	information	information	NOUN
taxlaw-12713	130	33	from	from	ADP
taxlaw-12713	130	34	charitable	charitable	ADJ
taxlaw-12713	130	35	and	and	CCONJ
taxlaw-12713	130	36	other	other	ADJ
taxlaw-12713	130	37	exempt	exempt	ADJ
taxlaw-12713	130	38	organizations	organization	NOUN
taxlaw-12713	130	39	proving	prove	VERB
taxlaw-12713	130	40	their	their	PRON
taxlaw-12713	130	41	deservedness	deservedness	NOUN
taxlaw-12713	130	42	to	to	ADP
taxlaw-12713	130	43	exemption	exemption	NOUN
taxlaw-12713	130	44	.	.	PUNCT
taxlaw-12713	131	1	abuse	abuse	NOUN
taxlaw-12713	131	2	of	of	ADP
taxlaw-12713	131	3	these	these	DET
taxlaw-12713	131	4	highpowered	highpowered	ADJ
taxlaw-12713	131	5	incentives	incentive	NOUN
taxlaw-12713	131	6	can	can	AUX
taxlaw-12713	131	7	happen	happen	VERB
taxlaw-12713	131	8	in	in	ADP
taxlaw-12713	131	9	two	two	NUM
taxlaw-12713	131	10	primary	primary	ADJ
taxlaw-12713	131	11	ways	way	NOUN
taxlaw-12713	131	12	—	—	PUNCT
taxlaw-12713	131	13	abuse	abuse	NOUN
taxlaw-12713	131	14	of	of	ADP
taxlaw-12713	131	15	charitable	charitable	ADJ
taxlaw-12713	131	16	deductions	deduction	NOUN
taxlaw-12713	131	17	and	and	CCONJ
taxlaw-12713	131	18	the	the	DET
taxlaw-12713	131	19	operation	operation	NOUN
taxlaw-12713	131	20	of	of	ADP
taxlaw-12713	131	21	a	a	DET
taxlaw-12713	131	22	nonprofit	nonprofit	NOUN
taxlaw-12713	131	23	to	to	PART
taxlaw-12713	131	24	benefit	benefit	VERB
taxlaw-12713	131	25	private	private	ADJ
taxlaw-12713	131	26	interests	interest	NOUN
taxlaw-12713	131	27	.	.	PUNCT
taxlaw-12713	132	1	there	there	PRON
taxlaw-12713	132	2	is	be	VERB
taxlaw-12713	132	3	another	another	DET
taxlaw-12713	132	4	purpose	purpose	NOUN
taxlaw-12713	132	5	of	of	ADP
taxlaw-12713	132	6	the	the	DET
taxlaw-12713	132	7	irs	irs	PROPN
taxlaw-12713	132	8	charity	charity	NOUN
taxlaw-12713	132	9	law	law	NOUN
taxlaw-12713	132	10	regime	regime	NOUN
taxlaw-12713	132	11	that	that	PRON
taxlaw-12713	132	12	is	be	AUX
taxlaw-12713	132	13	more	more	ADV
taxlaw-12713	132	14	consistent	consistent	ADJ
taxlaw-12713	132	15	with	with	ADP
taxlaw-12713	132	16	the	the	DET
taxlaw-12713	132	17	karst	karst	ADJ
taxlaw-12713	132	18	vision	vision	NOUN
taxlaw-12713	132	19	—	—	PUNCT
taxlaw-12713	132	20	to	to	PART
taxlaw-12713	132	21	ensure	ensure	VERB
taxlaw-12713	132	22	that	that	SCONJ
taxlaw-12713	132	23	charitable	charitable	ADJ
taxlaw-12713	132	24	organizations	organization	NOUN
taxlaw-12713	132	25	are	be	AUX
taxlaw-12713	132	26	legitimately	legitimately	ADV
taxlaw-12713	132	27	operated	operate	VERB
taxlaw-12713	132	28	to	to	PART
taxlaw-12713	132	29	further	further	VERB
taxlaw-12713	132	30	a	a	DET
taxlaw-12713	132	31	charitable	charitable	ADJ
taxlaw-12713	132	32	purpose	purpose	NOUN
taxlaw-12713	132	33	.	.	PUNCT
taxlaw-12713	133	1	congress	congress	PROPN
taxlaw-12713	133	2	built	build	VERB
taxlaw-12713	133	3	the	the	DET
taxlaw-12713	133	4	structure	structure	NOUN
taxlaw-12713	133	5	of	of	ADP
taxlaw-12713	133	6	tax	tax	NOUN
taxlaw-12713	133	7	-	-	PUNCT
taxlaw-12713	133	8	exemption	exemption	NOUN
taxlaw-12713	133	9	upon	upon	SCONJ
taxlaw-12713	133	10	organizations	organization	NOUN
taxlaw-12713	133	11	that	that	PRON
taxlaw-12713	133	12	primarily	primarily	ADV
taxlaw-12713	133	13	fulfill	fulfill	VERB
taxlaw-12713	133	14	a	a	DET
taxlaw-12713	133	15	particular	particular	ADJ
taxlaw-12713	133	16	purpose	purpose	NOUN
taxlaw-12713	133	17	and	and	CCONJ
taxlaw-12713	133	18	do	do	AUX
taxlaw-12713	133	19	not	not	PART
taxlaw-12713	133	20	have	have	VERB
taxlaw-12713	133	21	shareholders.18	shareholders.18	VERB
taxlaw-12713	133	22	this	this	PRON
taxlaw-12713	133	23	means	mean	VERB
taxlaw-12713	133	24	that	that	SCONJ
taxlaw-12713	133	25	these	these	DET
taxlaw-12713	133	26	charities	charity	NOUN
taxlaw-12713	133	27	must	must	AUX
taxlaw-12713	133	28	be	be	AUX
taxlaw-12713	133	29	fulfilling	fulfil	VERB
taxlaw-12713	133	30	some	some	DET
taxlaw-12713	133	31	broad	broad	ADJ
taxlaw-12713	133	32	,	,	PUNCT
taxlaw-12713	133	33	shared	share	VERB
taxlaw-12713	133	34	,	,	PUNCT
taxlaw-12713	133	35	and	and	CCONJ
taxlaw-12713	133	36	legitimate	legitimate	ADJ
taxlaw-12713	133	37	collective	collective	ADJ
taxlaw-12713	133	38	purpose.19	purpose.19	NOUN
taxlaw-12713	133	39	within	within	ADP
taxlaw-12713	133	40	the	the	DET
taxlaw-12713	133	41	charitable	charitable	ADJ
taxlaw-12713	133	42	world	world	NOUN
taxlaw-12713	133	43	,	,	PUNCT
taxlaw-12713	133	44	this	this	PRON
taxlaw-12713	133	45	means	mean	VERB
taxlaw-12713	133	46	the	the	DET
taxlaw-12713	133	47	irs	irs	PROPN
taxlaw-12713	133	48	is	be	AUX
taxlaw-12713	133	49	a	a	DET
taxlaw-12713	133	50	de	de	X
taxlaw-12713	133	51	facto	facto	X
taxlaw-12713	133	52	regulator	regulator	NOUN
taxlaw-12713	133	53	of	of	ADP
taxlaw-12713	133	54	charitable	charitable	ADJ
taxlaw-12713	133	55	organizations	organization	NOUN
taxlaw-12713	133	56	.	.	PUNCT
taxlaw-12713	134	1	despite	despite	SCONJ
taxlaw-12713	134	2	being	be	AUX
taxlaw-12713	134	3	the	the	DET
taxlaw-12713	134	4	de	de	X
taxlaw-12713	134	5	facto	facto	X
taxlaw-12713	134	6	regulator	regulator	NOUN
taxlaw-12713	134	7	,	,	PUNCT
taxlaw-12713	134	8	in	in	ADP
taxlaw-12713	134	9	the	the	DET
taxlaw-12713	134	10	21st	21st	ADJ
taxlaw-12713	134	11	century	century	NOUN
taxlaw-12713	134	12	,	,	PUNCT
taxlaw-12713	134	13	congress	congress	PROPN
taxlaw-12713	134	14	has	have	AUX
taxlaw-12713	134	15	not	not	PART
taxlaw-12713	134	16	allocated	allocate	VERB
taxlaw-12713	134	17	the	the	DET
taxlaw-12713	134	18	amount	amount	NOUN
taxlaw-12713	134	19	of	of	ADP
taxlaw-12713	134	20	resources	resource	NOUN
taxlaw-12713	134	21	needed	need	VERB
taxlaw-12713	134	22	by	by	ADP
taxlaw-12713	134	23	the	the	DET
taxlaw-12713	134	24	irs	irs	PROPN
taxlaw-12713	134	25	to	to	PART
taxlaw-12713	134	26	carry	carry	VERB
taxlaw-12713	134	27	out	out	ADP
taxlaw-12713	134	28	its	its	PRON
taxlaw-12713	134	29	charitable	charitable	ADJ
taxlaw-12713	134	30	enforcement	enforcement	NOUN
taxlaw-12713	134	31	activities.20	activities.20	NOUN
taxlaw-12713	134	32	still	still	ADV
taxlaw-12713	134	33	,	,	PUNCT
taxlaw-12713	134	34	congress	congress	PROPN
taxlaw-12713	134	35	has	have	AUX
taxlaw-12713	134	36	historically	historically	ADV
taxlaw-12713	134	37	taken	take	VERB
taxlaw-12713	134	38	charitable	charitable	ADJ
taxlaw-12713	134	39	regulation	regulation	NOUN
taxlaw-12713	134	40	legislation	legislation	NOUN
taxlaw-12713	134	41	seriously	seriously	ADV
taxlaw-12713	134	42	,	,	PUNCT
taxlaw-12713	134	43	which	which	PRON
taxlaw-12713	134	44	we	we	PRON
taxlaw-12713	134	45	can	can	AUX
taxlaw-12713	134	46	witness	witness	VERB
taxlaw-12713	134	47	by	by	ADP
taxlaw-12713	134	48	its	its	PRON
taxlaw-12713	134	49	enactments	enactment	NOUN
taxlaw-12713	134	50	of	of	ADP
taxlaw-12713	134	51	successive	successive	ADJ
taxlaw-12713	134	52	tax	tax	NOUN
taxlaw-12713	134	53	acts	act	NOUN
taxlaw-12713	134	54	consistently	consistently	ADV
taxlaw-12713	134	55	over	over	ADP
taxlaw-12713	134	56	the	the	DET
taxlaw-12713	134	57	past	past	ADJ
taxlaw-12713	134	58	century	century	NOUN
taxlaw-12713	134	59	,	,	PUNCT
taxlaw-12713	134	60	passing	pass	VERB
taxlaw-12713	134	61	legislation	legislation	NOUN
taxlaw-12713	134	62	penalizing	penalize	VERB
taxlaw-12713	134	63	misuse	misuse	NOUN
taxlaw-12713	134	64	of	of	ADP
taxlaw-12713	134	65	charitable	charitable	ADJ
taxlaw-12713	134	66	organizations.21	organizations.21	NOUN
taxlaw-12713	134	67	thus	thus	ADV
taxlaw-12713	134	68	,	,	PUNCT
taxlaw-12713	134	69	there	there	PRON
taxlaw-12713	134	70	is	be	VERB
taxlaw-12713	134	71	reason	reason	NOUN
taxlaw-12713	134	72	to	to	PART
taxlaw-12713	134	73	believe	believe	VERB
taxlaw-12713	134	74	future	future	ADJ
taxlaw-12713	134	75	congresses	congress	NOUN
taxlaw-12713	134	76	may	may	AUX
taxlaw-12713	134	77	similarly	similarly	ADV
taxlaw-12713	134	78	see	see	VERB
taxlaw-12713	134	79	the	the	DET
taxlaw-12713	134	80	irs	irs	PROPN
taxlaw-12713	134	81	rules	rule	NOUN
taxlaw-12713	134	82	and	and	CCONJ
taxlaw-12713	134	83	enforcement	enforcement	NOUN
taxlaw-12713	134	84	as	as	ADP
taxlaw-12713	134	85	significant	significant	ADJ
taxlaw-12713	134	86	and	and	CCONJ
taxlaw-12713	134	87	maybe	maybe	ADV
taxlaw-12713	134	88	even	even	ADV
taxlaw-12713	134	89	someday	someday	ADV
taxlaw-12713	134	90	properly	properly	ADV
taxlaw-12713	134	91	fund	fund	VERB
taxlaw-12713	134	92	it	it	PRON
taxlaw-12713	134	93	.	.	PUNCT
taxlaw-12713	135	1	in	in	ADP
taxlaw-12713	135	2	the	the	DET
taxlaw-12713	135	3	end	end	NOUN
taxlaw-12713	135	4	,	,	PUNCT
taxlaw-12713	135	5	this	this	DET
taxlaw-12713	135	6	article	article	NOUN
taxlaw-12713	135	7	takes	take	VERB
taxlaw-12713	135	8	a	a	DET
taxlaw-12713	135	9	conservative	conservative	ADJ
taxlaw-12713	135	10	approach	approach	NOUN
taxlaw-12713	135	11	to	to	ADP
taxlaw-12713	135	12	the	the	DET
taxlaw-12713	135	13	challenge	challenge	NOUN
taxlaw-12713	135	14	of	of	ADP
taxlaw-12713	135	15	charity	charity	NOUN
taxlaw-12713	135	16	regulation	regulation	NOUN
taxlaw-12713	135	17	.	.	PUNCT
taxlaw-12713	136	1	it	it	PRON
taxlaw-12713	136	2	is	be	AUX
taxlaw-12713	136	3	better	well	ADJ
taxlaw-12713	136	4	to	to	PART
taxlaw-12713	136	5	keep	keep	VERB
taxlaw-12713	136	6	the	the	DET
taxlaw-12713	136	7	system	system	NOUN
taxlaw-12713	136	8	that	that	PRON
taxlaw-12713	136	9	has	have	AUX
taxlaw-12713	136	10	been	be	AUX
taxlaw-12713	136	11	slowly	slowly	ADV
taxlaw-12713	136	12	developed	develop	VERB
taxlaw-12713	136	13	over	over	ADP
taxlaw-12713	136	14	one	one	NUM
taxlaw-12713	136	15	hundred	hundred	NUM
taxlaw-12713	136	16	years	year	NOUN
taxlaw-12713	136	17	.	.	PUNCT
taxlaw-12713	137	1	it	it	PRON
taxlaw-12713	137	2	is	be	AUX
taxlaw-12713	137	3	likely	likely	ADJ
taxlaw-12713	137	4	the	the	DET
taxlaw-12713	137	5	best	good	ADJ
taxlaw-12713	137	6	compromise	compromise	NOUN
taxlaw-12713	137	7	we	we	PRON
taxlaw-12713	137	8	can	can	AUX
taxlaw-12713	137	9	get	get	VERB
taxlaw-12713	137	10	.	.	PUNCT
taxlaw-12713	138	1	it	it	PRON
taxlaw-12713	138	2	is	be	AUX
taxlaw-12713	138	3	better	well	ADJ
taxlaw-12713	138	4	to	to	PART
taxlaw-12713	138	5	work	work	VERB
taxlaw-12713	138	6	on	on	ADP
taxlaw-12713	138	7	fixing	fix	VERB
taxlaw-12713	138	8	the	the	DET
taxlaw-12713	138	9	challenges	challenge	NOUN
taxlaw-12713	138	10	at	at	ADP
taxlaw-12713	138	11	the	the	DET
taxlaw-12713	138	12	irs	irs	PROPN
taxlaw-12713	138	13	than	than	SCONJ
taxlaw-12713	138	14	to	to	PART
taxlaw-12713	138	15	create	create	VERB
taxlaw-12713	138	16	a	a	DET
taxlaw-12713	138	17	new	new	ADJ
taxlaw-12713	138	18	agency	agency	NOUN
taxlaw-12713	138	19	.	.	PUNCT
taxlaw-12713	139	1	additionally	additionally	ADV
taxlaw-12713	139	2	,	,	PUNCT
taxlaw-12713	139	3	maintaining	maintain	VERB
taxlaw-12713	139	4	irs	irs	PROPN
taxlaw-12713	139	5	oversight	oversight	NOUN
taxlaw-12713	139	6	is	be	AUX
taxlaw-12713	139	7	important	important	ADJ
taxlaw-12713	139	8	to	to	ADP
taxlaw-12713	139	9	maintaining	maintain	VERB
taxlaw-12713	139	10	civil	civil	ADJ
taxlaw-12713	139	11	society	society	NOUN
taxlaw-12713	139	12	’s	’s	PART
taxlaw-12713	139	13	independence	independence	NOUN
taxlaw-12713	139	14	from	from	ADP
taxlaw-12713	139	15	state	state	NOUN
taxlaw-12713	139	16	and	and	CCONJ
taxlaw-12713	139	17	economic	economic	ADJ
taxlaw-12713	139	18	interests	interest	NOUN
taxlaw-12713	139	19	.	.	PUNCT
taxlaw-12713	140	1	furthermore	furthermore	ADV
taxlaw-12713	140	2	,	,	PUNCT
taxlaw-12713	140	3	removing	remove	VERB
taxlaw-12713	140	4	jurisdiction	jurisdiction	NOUN
taxlaw-12713	140	5	would	would	AUX
taxlaw-12713	140	6	harm	harm	VERB
taxlaw-12713	140	7	the	the	DET
taxlaw-12713	140	8	collection	collection	NOUN
taxlaw-12713	140	9	of	of	ADP
taxlaw-12713	140	10	revenue	revenue	NOUN
taxlaw-12713	140	11	.	.	PUNCT
taxlaw-12713	141	1	in	in	ADP
taxlaw-12713	141	2	this	this	DET
taxlaw-12713	141	3	article	article	NOUN
taxlaw-12713	141	4	,	,	PUNCT
taxlaw-12713	141	5	part	part	PROPN
taxlaw-12713	141	6	ii	ii	PROPN
taxlaw-12713	141	7	describes	describe	VERB
taxlaw-12713	141	8	the	the	DET
taxlaw-12713	141	9	sector	sector	NOUN
taxlaw-12713	141	10	,	,	PUNCT
taxlaw-12713	141	11	the	the	DET
taxlaw-12713	141	12	state	state	NOUN
taxlaw-12713	141	13	enforcement	enforcement	NOUN
taxlaw-12713	141	14	regime	regime	NOUN
taxlaw-12713	141	15	,	,	PUNCT
taxlaw-12713	141	16	the	the	DET
taxlaw-12713	141	17	federal	federal	ADJ
taxlaw-12713	141	18	enforcement	enforcement	NOUN
taxlaw-12713	141	19	regime	regime	NOUN
taxlaw-12713	141	20	,	,	PUNCT
taxlaw-12713	141	21	and	and	CCONJ
taxlaw-12713	141	22	other	other	ADJ
taxlaw-12713	141	23	enforcement	enforcement	NOUN
taxlaw-12713	141	24	parties	party	NOUN
taxlaw-12713	141	25	.	.	PUNCT
taxlaw-12713	142	1	part	part	NOUN
taxlaw-12713	142	2	iii	iii	NOUN
taxlaw-12713	142	3	describes	describe	VERB
taxlaw-12713	142	4	the	the	DET
taxlaw-12713	142	5	various	various	ADJ
taxlaw-12713	142	6	reform	reform	NOUN
taxlaw-12713	142	7	proposals	proposal	NOUN
taxlaw-12713	142	8	.	.	PUNCT
taxlaw-12713	143	1	part	part	NOUN
taxlaw-12713	143	2	iv	iv	NUM
taxlaw-12713	143	3	analyzes	analyze	VERB
taxlaw-12713	143	4	the	the	DET
taxlaw-12713	143	5	situation	situation	NOUN
taxlaw-12713	143	6	and	and	CCONJ
taxlaw-12713	143	7	part	part	NOUN
taxlaw-12713	143	8	v	v	NOUN
taxlaw-12713	143	9	concludes	conclude	VERB
taxlaw-12713	143	10	.	.	PUNCT
taxlaw-12713	144	1	ii	ii	X
taxlaw-12713	144	2	.	.	PUNCT
taxlaw-12713	145	1	charitable	charitable	ADJ
taxlaw-12713	145	2	oversight	oversight	NOUN
taxlaw-12713	145	3	now	now	ADV
taxlaw-12713	145	4	and	and	CCONJ
taxlaw-12713	145	5	historically	historically	ADV
taxlaw-12713	145	6	states	state	NOUN
taxlaw-12713	145	7	naturally	naturally	ADV
taxlaw-12713	145	8	took	take	VERB
taxlaw-12713	145	9	jurisdiction	jurisdiction	NOUN
taxlaw-12713	145	10	over	over	ADP
taxlaw-12713	145	11	nonprofit	nonprofit	ADJ
taxlaw-12713	145	12	oversight	oversight	NOUN
taxlaw-12713	145	13	.	.	PUNCT
taxlaw-12713	146	1	the	the	DET
taxlaw-12713	146	2	u.s	u.s	PROPN
taxlaw-12713	146	3	.	.	PROPN
taxlaw-12713	146	4	constitution	constitution	PROPN
taxlaw-12713	146	5	provides	provide	VERB
taxlaw-12713	146	6	only	only	ADV
taxlaw-12713	146	7	limited	limited	ADJ
taxlaw-12713	146	8	powers	power	NOUN
taxlaw-12713	146	9	to	to	ADP
taxlaw-12713	146	10	the	the	DET
taxlaw-12713	146	11	federal	federal	ADJ
taxlaw-12713	146	12	government	government	NOUN
taxlaw-12713	146	13	and	and	CCONJ
taxlaw-12713	146	14	all	all	DET
taxlaw-12713	146	15	the	the	DET
taxlaw-12713	146	16	rest	rest	NOUN
taxlaw-12713	146	17	to	to	ADP
taxlaw-12713	146	18	the	the	DET
taxlaw-12713	146	19	states.22	states.22	NOUN
taxlaw-12713	146	20	though	though	SCONJ
taxlaw-12713	146	21	there	there	PRON
taxlaw-12713	146	22	are	be	VERB
taxlaw-12713	146	23	some	some	DET
taxlaw-12713	146	24	legal	legal	ADJ
taxlaw-12713	146	25	entities	entity	NOUN
taxlaw-12713	146	26	established	establish	VERB
taxlaw-12713	146	27	by	by	ADP
taxlaw-12713	146	28	the	the	DET
taxlaw-12713	146	29	federal	federal	ADJ
taxlaw-12713	146	30	17	17	NUM
taxlaw-12713	146	31	see	see	VERB
taxlaw-12713	146	32	henry	henry	PROPN
taxlaw-12713	146	33	hansmann	hansmann	PROPN
taxlaw-12713	146	34	,	,	PUNCT
taxlaw-12713	146	35	the	the	DET
taxlaw-12713	146	36	rationale	rationale	NOUN
taxlaw-12713	146	37	for	for	ADP
taxlaw-12713	146	38	exempting	exempt	VERB
taxlaw-12713	146	39	nonprofit	nonprofit	ADJ
taxlaw-12713	146	40	organizations	organization	NOUN
taxlaw-12713	146	41	from	from	ADP
taxlaw-12713	146	42	corporate	corporate	ADJ
taxlaw-12713	146	43	income	income	NOUN
taxlaw-12713	146	44	taxation	taxation	NOUN
taxlaw-12713	146	45	,	,	PUNCT
taxlaw-12713	146	46	91	91	NUM
taxlaw-12713	146	47	yale	yale	PROPN
taxlaw-12713	146	48	l.j	l.j	PROPN
taxlaw-12713	146	49	.	.	PROPN
taxlaw-12713	146	50	54	54	NUM
taxlaw-12713	146	51	,	,	PUNCT
taxlaw-12713	146	52	60	60	NUM
taxlaw-12713	146	53	n.25	n.25	PROPN
taxlaw-12713	146	54	(	(	PUNCT
taxlaw-12713	146	55	1981	1981	NUM
taxlaw-12713	146	56	)	)	PUNCT
taxlaw-12713	146	57	(	(	PUNCT
taxlaw-12713	146	58	noting	note	VERB
taxlaw-12713	146	59	the	the	DET
taxlaw-12713	146	60	importance	importance	NOUN
taxlaw-12713	146	61	of	of	ADP
taxlaw-12713	146	62	commercial	commercial	ADJ
taxlaw-12713	146	63	nonprofits	nonprofit	NOUN
taxlaw-12713	146	64	that	that	PRON
taxlaw-12713	146	65	do	do	AUX
taxlaw-12713	146	66	not	not	PART
taxlaw-12713	146	67	depend	depend	VERB
taxlaw-12713	146	68	upon	upon	SCONJ
taxlaw-12713	146	69	charitable	charitable	ADJ
taxlaw-12713	146	70	contributions	contribution	NOUN
taxlaw-12713	146	71	in	in	ADP
taxlaw-12713	146	72	operating	operate	VERB
taxlaw-12713	146	73	their	their	PRON
taxlaw-12713	146	74	business	business	NOUN
taxlaw-12713	146	75	)	)	PUNCT
taxlaw-12713	146	76	.	.	PUNCT
taxlaw-12713	147	1	18	18	NUM
taxlaw-12713	147	2	i.r.c	i.r.c	NOUN
taxlaw-12713	147	3	.	.	PUNCT
taxlaw-12713	148	1	§	§	PROPN
taxlaw-12713	148	2	501(c)(3	501(c)(3	NUM
taxlaw-12713	148	3	)	)	PUNCT
taxlaw-12713	148	4	.	.	PUNCT
taxlaw-12713	149	1	19	19	NUM
taxlaw-12713	149	2	treas	trea	NOUN
taxlaw-12713	149	3	.	.	PUNCT
taxlaw-12713	150	1	reg	reg	PROPN
taxlaw-12713	150	2	.	.	PUNCT
taxlaw-12713	151	1	§	§	PROPN
taxlaw-12713	151	2	1.501(c)(3)-1(d)(1)(ii	1.501(c)(3)-1(d)(1)(ii	NUM
taxlaw-12713	151	3	)	)	PUNCT
taxlaw-12713	151	4	.	.	PUNCT
taxlaw-12713	152	1	20	20	NUM
taxlaw-12713	152	2	see	see	VERB
taxlaw-12713	152	3	infra	infra	NOUN
taxlaw-12713	152	4	part	part	NOUN
taxlaw-12713	152	5	ii.c	ii.c	VERB
taxlaw-12713	152	6	.	.	PUNCT
taxlaw-12713	153	1	21	21	NUM
taxlaw-12713	153	2	see	see	VERB
taxlaw-12713	153	3	paul	paul	PROPN
taxlaw-12713	153	4	arnsberger	arnsberger	PROPN
taxlaw-12713	153	5	et	et	PROPN
taxlaw-12713	153	6	al	al	PROPN
taxlaw-12713	153	7	.	.	PROPN
taxlaw-12713	153	8	,	,	PUNCT
taxlaw-12713	153	9	a	a	DET
taxlaw-12713	153	10	history	history	NOUN
taxlaw-12713	153	11	of	of	ADP
taxlaw-12713	153	12	the	the	DET
taxlaw-12713	153	13	tax	tax	NOUN
taxlaw-12713	153	14	-	-	PUNCT
taxlaw-12713	153	15	exempt	exempt	ADJ
taxlaw-12713	153	16	sector	sector	NOUN
taxlaw-12713	153	17	:	:	PUNCT
taxlaw-12713	153	18	an	an	DET
taxlaw-12713	153	19	soi	soi	ADJ
taxlaw-12713	153	20	perspective	perspective	NOUN
taxlaw-12713	153	21	,	,	PUNCT
taxlaw-12713	153	22	106	106	NUM
taxlaw-12713	153	23	fig	fig	NOUN
taxlaw-12713	153	24	.	.	PUNCT
taxlaw-12713	154	1	a	a	PRON
taxlaw-12713	154	2	in	in	ADP
taxlaw-12713	154	3	i.r.s	i.r.s	NOUN
taxlaw-12713	154	4	.	.	PUNCT
taxlaw-12713	155	1	soi	soi	ADJ
taxlaw-12713	155	2	bulletin	bulletin	NOUN
taxlaw-12713	155	3	(	(	PUNCT
taxlaw-12713	155	4	2007–2008	2007–2008	NOUN
taxlaw-12713	155	5	)	)	PUNCT
taxlaw-12713	155	6	(	(	PUNCT
taxlaw-12713	155	7	describing	describe	VERB
taxlaw-12713	155	8	congressional	congressional	ADJ
taxlaw-12713	155	9	acts	act	NOUN
taxlaw-12713	155	10	focused	focus	VERB
taxlaw-12713	155	11	on	on	ADP
taxlaw-12713	155	12	tax	tax	NOUN
taxlaw-12713	155	13	-	-	PUNCT
taxlaw-12713	155	14	exempt	exempt	ADJ
taxlaw-12713	155	15	organizations	organization	NOUN
taxlaw-12713	155	16	from	from	ADP
taxlaw-12713	155	17	1894–2006	1894–2006	NUM
taxlaw-12713	155	18	)	)	PUNCT
taxlaw-12713	155	19	.	.	PUNCT
taxlaw-12713	156	1	22	22	NUM
taxlaw-12713	156	2	u.s	u.s	PROPN
taxlaw-12713	156	3	.	.	PROPN
taxlaw-12713	156	4	const	const	PROPN
taxlaw-12713	156	5	.	.	PUNCT
taxlaw-12713	157	1	amend	amend	VERB
taxlaw-12713	157	2	.	.	PUNCT
taxlaw-12713	158	1	x	x	X
taxlaw-12713	158	2	;	;	PUNCT
taxlaw-12713	158	3	see	see	VERB
taxlaw-12713	158	4	u.s	u.s	PROPN
taxlaw-12713	158	5	.	.	PROPN
taxlaw-12713	158	6	const	const	PROPN
taxlaw-12713	158	7	.	.	PROPN
taxlaw-12713	158	8	,	,	PUNCT
taxlaw-12713	158	9	art	art	NOUN
taxlaw-12713	158	10	.	.	PUNCT
taxlaw-12713	159	1	i	i	PRON
taxlaw-12713	159	2	,	,	PUNCT
taxlaw-12713	159	3	§	§	PROPN
taxlaw-12713	159	4	8	8	NUM
taxlaw-12713	159	5	.	.	SYM
taxlaw-12713	159	6	136	136	NUM
taxlaw-12713	159	7	columbia	columbia	PROPN
taxlaw-12713	159	8	journal	journal	NOUN
taxlaw-12713	159	9	of	of	ADP
taxlaw-12713	159	10	tax	tax	NOUN
taxlaw-12713	159	11	law	law	NOUN
taxlaw-12713	159	12	[	[	X
taxlaw-12713	159	13	vol	vol	NOUN
taxlaw-12713	159	14	15:2	15:2	NUM
taxlaw-12713	159	15	government,23	government,23	NOUN
taxlaw-12713	159	16	registration	registration	NOUN
taxlaw-12713	159	17	and	and	CCONJ
taxlaw-12713	159	18	oversight	oversight	NOUN
taxlaw-12713	159	19	of	of	ADP
taxlaw-12713	159	20	legal	legal	ADJ
taxlaw-12713	159	21	entities	entity	NOUN
taxlaw-12713	159	22	and	and	CCONJ
taxlaw-12713	159	23	trusts	trust	NOUN
taxlaw-12713	159	24	has	have	AUX
taxlaw-12713	159	25	mostly	mostly	ADV
taxlaw-12713	159	26	been	be	AUX
taxlaw-12713	159	27	a	a	DET
taxlaw-12713	159	28	state	state	NOUN
taxlaw-12713	159	29	law	law	NOUN
taxlaw-12713	159	30	matter	matter	NOUN
taxlaw-12713	159	31	.	.	PUNCT
taxlaw-12713	160	1	but	but	CCONJ
taxlaw-12713	160	2	,	,	PUNCT
taxlaw-12713	160	3	because	because	SCONJ
taxlaw-12713	160	4	of	of	ADP
taxlaw-12713	160	5	the	the	DET
taxlaw-12713	160	6	national	national	ADJ
taxlaw-12713	160	7	and	and	CCONJ
taxlaw-12713	160	8	international	international	ADJ
taxlaw-12713	160	9	impact	impact	NOUN
taxlaw-12713	160	10	of	of	ADP
taxlaw-12713	160	11	charity	charity	NOUN
taxlaw-12713	160	12	,	,	PUNCT
taxlaw-12713	160	13	it	it	PRON
taxlaw-12713	160	14	makes	make	VERB
taxlaw-12713	160	15	little	little	ADJ
taxlaw-12713	160	16	sense	sense	NOUN
taxlaw-12713	160	17	to	to	PART
taxlaw-12713	160	18	leave	leave	VERB
taxlaw-12713	160	19	oversight	oversight	NOUN
taxlaw-12713	160	20	to	to	ADP
taxlaw-12713	160	21	the	the	DET
taxlaw-12713	160	22	states	state	NOUN
taxlaw-12713	160	23	alone	alone	ADV
taxlaw-12713	160	24	;	;	PUNCT
taxlaw-12713	160	25	it	it	PRON
taxlaw-12713	160	26	leads	lead	VERB
taxlaw-12713	160	27	to	to	ADP
taxlaw-12713	160	28	a	a	DET
taxlaw-12713	160	29	lack	lack	NOUN
taxlaw-12713	160	30	of	of	ADP
taxlaw-12713	160	31	vision	vision	NOUN
taxlaw-12713	160	32	and	and	CCONJ
taxlaw-12713	160	33	a	a	DET
taxlaw-12713	160	34	lack	lack	NOUN
taxlaw-12713	160	35	of	of	ADP
taxlaw-12713	160	36	scope	scope	NOUN
taxlaw-12713	160	37	of	of	ADP
taxlaw-12713	160	38	response	response	NOUN
taxlaw-12713	160	39	.	.	PUNCT
taxlaw-12713	161	1	the	the	DET
taxlaw-12713	161	2	irs	irs	PROPN
taxlaw-12713	161	3	became	become	VERB
taxlaw-12713	161	4	an	an	DET
taxlaw-12713	161	5	overseer	overseer	NOUN
taxlaw-12713	161	6	of	of	ADP
taxlaw-12713	161	7	the	the	DET
taxlaw-12713	161	8	sector	sector	NOUN
taxlaw-12713	161	9	upon	upon	SCONJ
taxlaw-12713	161	10	the	the	DET
taxlaw-12713	161	11	creation	creation	NOUN
taxlaw-12713	161	12	of	of	ADP
taxlaw-12713	161	13	federal	federal	ADJ
taxlaw-12713	161	14	income	income	NOUN
taxlaw-12713	161	15	tax	tax	NOUN
taxlaw-12713	161	16	law	law	NOUN
taxlaw-12713	161	17	.	.	PUNCT
taxlaw-12713	162	1	part	part	PROPN
taxlaw-12713	162	2	ii	ii	PROPN
taxlaw-12713	162	3	first	first	ADV
taxlaw-12713	162	4	examines	examine	VERB
taxlaw-12713	162	5	the	the	DET
taxlaw-12713	162	6	charitable	charitable	ADJ
taxlaw-12713	162	7	sector	sector	NOUN
taxlaw-12713	162	8	,	,	PUNCT
taxlaw-12713	162	9	turns	turn	VERB
taxlaw-12713	162	10	to	to	ADP
taxlaw-12713	162	11	the	the	DET
taxlaw-12713	162	12	relationship	relationship	NOUN
taxlaw-12713	162	13	of	of	ADP
taxlaw-12713	162	14	states	state	NOUN
taxlaw-12713	162	15	to	to	PART
taxlaw-12713	162	16	charity	charity	NOUN
taxlaw-12713	162	17	oversight	oversight	NOUN
taxlaw-12713	162	18	,	,	PUNCT
taxlaw-12713	162	19	then	then	ADV
taxlaw-12713	162	20	reviews	review	VERB
taxlaw-12713	162	21	the	the	DET
taxlaw-12713	162	22	irs	irs	PROPN
taxlaw-12713	162	23	’s	’s	PART
taxlaw-12713	162	24	relationship	relationship	NOUN
taxlaw-12713	162	25	to	to	ADP
taxlaw-12713	162	26	charity	charity	NOUN
taxlaw-12713	162	27	regulation	regulation	NOUN
taxlaw-12713	162	28	,	,	PUNCT
taxlaw-12713	162	29	and	and	CCONJ
taxlaw-12713	162	30	finally	finally	ADV
taxlaw-12713	162	31	considers	consider	VERB
taxlaw-12713	162	32	other	other	ADJ
taxlaw-12713	162	33	regulators	regulator	NOUN
taxlaw-12713	162	34	.	.	PUNCT
taxlaw-12713	163	1	a.	a.	NOUN
taxlaw-12713	163	2	what	what	PRON
taxlaw-12713	163	3	does	do	AUX
taxlaw-12713	163	4	the	the	DET
taxlaw-12713	163	5	charitable	charitable	ADJ
taxlaw-12713	163	6	sector	sector	NOUN
taxlaw-12713	163	7	look	look	VERB
taxlaw-12713	163	8	like	like	ADP
taxlaw-12713	163	9	,	,	PUNCT
taxlaw-12713	163	10	and	and	CCONJ
taxlaw-12713	163	11	why	why	SCONJ
taxlaw-12713	163	12	do	do	AUX
taxlaw-12713	163	13	we	we	PRON
taxlaw-12713	163	14	need	need	VERB
taxlaw-12713	163	15	to	to	PART
taxlaw-12713	163	16	regulate	regulate	VERB
taxlaw-12713	163	17	it	it	PRON
taxlaw-12713	163	18	?	?	PUNCT
taxlaw-12713	164	1	to	to	PART
taxlaw-12713	164	2	address	address	VERB
taxlaw-12713	164	3	the	the	DET
taxlaw-12713	164	4	question	question	NOUN
taxlaw-12713	164	5	of	of	ADP
taxlaw-12713	164	6	the	the	DET
taxlaw-12713	164	7	best	good	ADJ
taxlaw-12713	164	8	regulatory	regulatory	ADJ
taxlaw-12713	164	9	institution	institution	NOUN
taxlaw-12713	164	10	for	for	ADP
taxlaw-12713	164	11	charity	charity	NOUN
taxlaw-12713	164	12	oversight	oversight	NOUN
taxlaw-12713	164	13	,	,	PUNCT
taxlaw-12713	164	14	we	we	PRON
taxlaw-12713	164	15	need	need	VERB
taxlaw-12713	164	16	a	a	DET
taxlaw-12713	164	17	definition	definition	NOUN
taxlaw-12713	164	18	of	of	ADP
taxlaw-12713	164	19	the	the	DET
taxlaw-12713	164	20	thing	thing	NOUN
taxlaw-12713	164	21	to	to	PART
taxlaw-12713	164	22	be	be	AUX
taxlaw-12713	164	23	regulated	regulate	VERB
taxlaw-12713	164	24	.	.	PUNCT
taxlaw-12713	165	1	unfortunately	unfortunately	ADV
taxlaw-12713	165	2	,	,	PUNCT
taxlaw-12713	165	3	charity	charity	NOUN
taxlaw-12713	165	4	is	be	AUX
taxlaw-12713	165	5	notoriously	notoriously	ADV
taxlaw-12713	165	6	difficult	difficult	ADJ
taxlaw-12713	165	7	to	to	PART
taxlaw-12713	165	8	define	define	VERB
taxlaw-12713	165	9	.	.	PUNCT
taxlaw-12713	166	1	as	as	SCONJ
taxlaw-12713	166	2	thomas	thomas	PROPN
taxlaw-12713	166	3	kelly	kelly	PROPN
taxlaw-12713	166	4	stated	state	VERB
taxlaw-12713	166	5	:	:	PUNCT
taxlaw-12713	166	6	“	"	PUNCT
taxlaw-12713	166	7	[	[	X
taxlaw-12713	166	8	i]n	i]n	VERB
taxlaw-12713	166	9	the	the	DET
taxlaw-12713	166	10	realm	realm	NOUN
taxlaw-12713	166	11	of	of	ADP
taxlaw-12713	166	12	american	american	ADJ
taxlaw-12713	166	13	law	law	NOUN
taxlaw-12713	166	14	,	,	PUNCT
taxlaw-12713	166	15	the	the	DET
taxlaw-12713	166	16	term	term	NOUN
taxlaw-12713	166	17	‘	'	PUNCT
taxlaw-12713	166	18	charity	charity	NOUN
taxlaw-12713	166	19	’	'	PUNCT
taxlaw-12713	166	20	is	be	AUX
taxlaw-12713	166	21	exasperatingly	exasperatingly	ADV
taxlaw-12713	166	22	variable	variable	ADJ
taxlaw-12713	166	23	and	and	CCONJ
taxlaw-12713	166	24	confusing	confusing	ADJ
taxlaw-12713	166	25	.	.	PUNCT
taxlaw-12713	167	1	”24	”24	VERB
taxlaw-12713	167	2	indeed	indeed	ADV
taxlaw-12713	167	3	,	,	PUNCT
taxlaw-12713	167	4	as	as	SCONJ
taxlaw-12713	167	5	kelly	kelly	PROPN
taxlaw-12713	167	6	notes	note	VERB
taxlaw-12713	167	7	,	,	PUNCT
taxlaw-12713	167	8	we	we	PRON
taxlaw-12713	167	9	have	have	AUX
taxlaw-12713	167	10	never	never	ADV
taxlaw-12713	167	11	agreed	agree	VERB
taxlaw-12713	167	12	upon	upon	SCONJ
taxlaw-12713	167	13	a	a	DET
taxlaw-12713	167	14	uniform	uniform	ADJ
taxlaw-12713	167	15	concept	concept	NOUN
taxlaw-12713	167	16	of	of	ADP
taxlaw-12713	167	17	charity.25	charity.25	NOUN
taxlaw-12713	167	18	the	the	DET
taxlaw-12713	167	19	online	online	ADJ
taxlaw-12713	167	20	merriam	merriam	PROPN
taxlaw-12713	167	21	-	-	PUNCT
taxlaw-12713	167	22	webster	webster	PROPN
taxlaw-12713	167	23	dictionary	dictionary	PROPN
taxlaw-12713	167	24	provides	provide	VERB
taxlaw-12713	167	25	the	the	DET
taxlaw-12713	167	26	following	follow	VERB
taxlaw-12713	167	27	definitions	definition	NOUN
taxlaw-12713	167	28	of	of	ADP
taxlaw-12713	167	29	charity	charity	NOUN
taxlaw-12713	167	30	:	:	PUNCT
taxlaw-12713	167	31	1	1	NUM
taxlaw-12713	167	32	a	a	X
taxlaw-12713	167	33	:	:	PUNCT
taxlaw-12713	167	34	generosity	generosity	NOUN
taxlaw-12713	167	35	and	and	CCONJ
taxlaw-12713	167	36	helpfulness	helpfulness	NOUN
taxlaw-12713	167	37	especially	especially	ADV
taxlaw-12713	167	38	toward	toward	ADP
taxlaw-12713	167	39	the	the	DET
taxlaw-12713	167	40	needy	needy	ADJ
taxlaw-12713	167	41	or	or	CCONJ
taxlaw-12713	167	42	suffering	suffering	NOUN
taxlaw-12713	167	43	also	also	ADV
taxlaw-12713	167	44	:	:	PUNCT
taxlaw-12713	167	45	aid	aid	NOUN
taxlaw-12713	167	46	given	give	VERB
taxlaw-12713	167	47	to	to	ADP
taxlaw-12713	167	48	those	those	PRON
taxlaw-12713	167	49	in	in	ADP
taxlaw-12713	167	50	need	need	NOUN
taxlaw-12713	167	51	received	receive	VERB
taxlaw-12713	167	52	charity	charity	NOUN
taxlaw-12713	167	53	from	from	ADP
taxlaw-12713	167	54	the	the	DET
taxlaw-12713	167	55	neighbors	neighbor	NOUN
taxlaw-12713	168	1	b	b	PROPN
taxlaw-12713	168	2	:	:	PUNCT
taxlaw-12713	168	3	an	an	DET
taxlaw-12713	168	4	institution	institution	NOUN
taxlaw-12713	168	5	engaged	engage	VERB
taxlaw-12713	168	6	in	in	ADP
taxlaw-12713	168	7	relief	relief	NOUN
taxlaw-12713	168	8	of	of	ADP
taxlaw-12713	168	9	the	the	DET
taxlaw-12713	168	10	poor	poor	ADJ
taxlaw-12713	168	11	raised	raise	VERB
taxlaw-12713	168	12	funds	fund	NOUN
taxlaw-12713	168	13	for	for	ADP
taxlaw-12713	168	14	several	several	ADJ
taxlaw-12713	168	15	charities	charity	NOUN
taxlaw-12713	168	16	c	c	NOUN
taxlaw-12713	168	17	:	:	PUNCT
taxlaw-12713	168	18	public	public	ADJ
taxlaw-12713	168	19	provision	provision	NOUN
taxlaw-12713	168	20	for	for	ADP
taxlaw-12713	168	21	the	the	DET
taxlaw-12713	168	22	relief	relief	NOUN
taxlaw-12713	168	23	of	of	ADP
taxlaw-12713	168	24	the	the	DET
taxlaw-12713	168	25	needy	needy	ADJ
taxlaw-12713	168	26	too	too	ADV
taxlaw-12713	168	27	proud	proud	ADJ
taxlaw-12713	168	28	to	to	PART
taxlaw-12713	168	29	accept	accept	VERB
taxlaw-12713	168	30	charity	charity	NOUN
taxlaw-12713	168	31	2	2	NUM
taxlaw-12713	168	32	:	:	PUNCT
taxlaw-12713	168	33	benevolent	benevolent	ADJ
taxlaw-12713	168	34	goodwill	goodwill	NOUN
taxlaw-12713	168	35	toward	toward	ADP
taxlaw-12713	168	36	or	or	CCONJ
taxlaw-12713	168	37	love	love	NOUN
taxlaw-12713	168	38	of	of	ADP
taxlaw-12713	168	39	humanity	humanity	NOUN
taxlaw-12713	168	40	the	the	DET
taxlaw-12713	168	41	holidays	holiday	NOUN
taxlaw-12713	168	42	are	be	AUX
taxlaw-12713	168	43	a	a	DET
taxlaw-12713	168	44	time	time	NOUN
taxlaw-12713	168	45	for	for	ADP
taxlaw-12713	168	46	charity	charity	NOUN
taxlaw-12713	168	47	and	and	CCONJ
taxlaw-12713	168	48	goodwill	goodwill	NOUN
taxlaw-12713	168	49	.	.	PUNCT
taxlaw-12713	169	1	3	3	NUM
taxlaw-12713	169	2	a	a	DET
taxlaw-12713	169	3	:	:	PUNCT
taxlaw-12713	169	4	a	a	DET
taxlaw-12713	169	5	gift	gift	NOUN
taxlaw-12713	169	6	for	for	ADP
taxlaw-12713	169	7	public	public	ADJ
taxlaw-12713	169	8	benevolent	benevolent	ADJ
taxlaw-12713	169	9	purposes	purpose	NOUN
taxlaw-12713	169	10	b	b	X
taxlaw-12713	169	11	:	:	PUNCT
taxlaw-12713	169	12	an	an	DET
taxlaw-12713	169	13	institution	institution	NOUN
taxlaw-12713	169	14	(	(	PUNCT
taxlaw-12713	169	15	such	such	ADJ
taxlaw-12713	169	16	as	as	ADP
taxlaw-12713	169	17	a	a	DET
taxlaw-12713	169	18	hospital	hospital	NOUN
taxlaw-12713	169	19	)	)	PUNCT
taxlaw-12713	169	20	founded	found	VERB
taxlaw-12713	169	21	by	by	ADP
taxlaw-12713	169	22	such	such	DET
taxlaw-12713	169	23	a	a	DET
taxlaw-12713	169	24	gift	gift	NOUN
taxlaw-12713	169	25	4	4	NUM
taxlaw-12713	169	26	:	:	PUNCT
taxlaw-12713	169	27	lenient	lenient	ADJ
taxlaw-12713	169	28	judgment	judgment	NOUN
taxlaw-12713	169	29	of	of	ADP
taxlaw-12713	169	30	others	other	NOUN
taxlaw-12713	169	31	the	the	DET
taxlaw-12713	169	32	critic	critic	NOUN
taxlaw-12713	169	33	was	be	AUX
taxlaw-12713	169	34	liked	like	VERB
taxlaw-12713	169	35	for	for	ADP
taxlaw-12713	169	36	his	his	PRON
taxlaw-12713	169	37	charity	charity	NOUN
taxlaw-12713	169	38	and	and	CCONJ
taxlaw-12713	169	39	moderation.26	moderation.26	ADJ
taxlaw-12713	169	40	these	these	DET
taxlaw-12713	169	41	definitions	definition	NOUN
taxlaw-12713	169	42	are	be	AUX
taxlaw-12713	169	43	woefully	woefully	ADV
taxlaw-12713	169	44	inadequate	inadequate	ADJ
taxlaw-12713	169	45	to	to	PART
taxlaw-12713	169	46	describe	describe	VERB
taxlaw-12713	169	47	the	the	DET
taxlaw-12713	169	48	diversity	diversity	NOUN
taxlaw-12713	169	49	and	and	CCONJ
taxlaw-12713	169	50	complexity	complexity	NOUN
taxlaw-12713	169	51	that	that	SCONJ
taxlaw-12713	169	52	we	we	PRON
taxlaw-12713	169	53	currently	currently	ADV
taxlaw-12713	169	54	accept	accept	VERB
taxlaw-12713	169	55	to	to	PART
taxlaw-12713	169	56	be	be	AUX
taxlaw-12713	169	57	charitable	charitable	ADJ
taxlaw-12713	169	58	under	under	ADP
taxlaw-12713	169	59	u.s	u.s	PROPN
taxlaw-12713	169	60	.	.	PROPN
taxlaw-12713	169	61	state	state	PROPN
taxlaw-12713	169	62	and	and	CCONJ
taxlaw-12713	169	63	federal	federal	ADJ
taxlaw-12713	169	64	tax	tax	NOUN
taxlaw-12713	169	65	law	law	NOUN
taxlaw-12713	169	66	.	.	PUNCT
taxlaw-12713	170	1	a	a	DET
taxlaw-12713	170	2	place	place	NOUN
taxlaw-12713	170	3	to	to	PART
taxlaw-12713	170	4	start	start	VERB
taxlaw-12713	170	5	,	,	PUNCT
taxlaw-12713	170	6	then	then	ADV
taxlaw-12713	170	7	,	,	PUNCT
taxlaw-12713	170	8	is	be	AUX
taxlaw-12713	170	9	to	to	PART
taxlaw-12713	170	10	note	note	VERB
taxlaw-12713	170	11	that	that	DET
taxlaw-12713	170	12	charity	charity	NOUN
taxlaw-12713	170	13	in	in	ADP
taxlaw-12713	170	14	its	its	PRON
taxlaw-12713	170	15	legal	legal	ADJ
taxlaw-12713	170	16	sense	sense	NOUN
taxlaw-12713	170	17	is	be	AUX
taxlaw-12713	170	18	carried	carry	VERB
taxlaw-12713	170	19	out	out	ADP
taxlaw-12713	170	20	by	by	ADP
taxlaw-12713	170	21	nonprofit	nonprofit	ADJ
taxlaw-12713	170	22	organizations	organization	NOUN
taxlaw-12713	170	23	.	.	PUNCT
taxlaw-12713	171	1	elizabeth	elizabeth	PROPN
taxlaw-12713	171	2	boris	boris	PROPN
taxlaw-12713	171	3	and	and	CCONJ
taxlaw-12713	171	4	c.	c.	PROPN
taxlaw-12713	171	5	eugene	eugene	PROPN
taxlaw-12713	171	6	steuerle	steuerle	PROPN
taxlaw-12713	171	7	define	define	VERB
taxlaw-12713	171	8	nonprofit	nonprofit	ADJ
taxlaw-12713	171	9	organizations	organization	NOUN
taxlaw-12713	171	10	as	as	ADP
taxlaw-12713	171	11	“	"	PUNCT
taxlaw-12713	171	12	those	those	DET
taxlaw-12713	171	13	entities	entity	NOUN
taxlaw-12713	171	14	that	that	PRON
taxlaw-12713	171	15	are	be	AUX
taxlaw-12713	171	16	organized	organize	VERB
taxlaw-12713	171	17	for	for	ADP
taxlaw-12713	171	18	public	public	ADJ
taxlaw-12713	171	19	purposes	purpose	NOUN
taxlaw-12713	171	20	,	,	PUNCT
taxlaw-12713	171	21	are	be	AUX
taxlaw-12713	171	22	self	self	NOUN
taxlaw-12713	171	23	-	-	PUNCT
taxlaw-12713	171	24	governed	govern	VERB
taxlaw-12713	171	25	,	,	PUNCT
taxlaw-12713	171	26	and	and	CCONJ
taxlaw-12713	171	27	do	do	AUX
taxlaw-12713	171	28	not	not	PART
taxlaw-12713	171	29	distribute	distribute	VERB
taxlaw-12713	171	30	surplus	surplus	NOUN
taxlaw-12713	171	31	revenues	revenue	NOUN
taxlaw-12713	171	32	as	as	ADP
taxlaw-12713	171	33	profits	profit	NOUN
taxlaw-12713	171	34	.	.	PUNCT
taxlaw-12713	172	1	”27	”27	PROPN
taxlaw-12713	172	2	henry	henry	PROPN
taxlaw-12713	172	3	23	23	PROPN
taxlaw-12713	172	4	kevin	kevin	PROPN
taxlaw-12713	172	5	r.	r.	PROPN
taxlaw-12713	172	6	kosar	kosar	PROPN
taxlaw-12713	172	7	,	,	PUNCT
taxlaw-12713	172	8	cong	cong	PROPN
taxlaw-12713	172	9	.	.	PUNCT
taxlaw-12713	173	1	rsch	rsch	PROPN
taxlaw-12713	173	2	.	.	PUNCT
taxlaw-12713	174	1	serv	serv	PROPN
taxlaw-12713	174	2	.	.	PROPN
taxlaw-12713	174	3	,	,	PUNCT
taxlaw-12713	174	4	rl30365	rl30365	PROPN
taxlaw-12713	174	5	,	,	PUNCT
taxlaw-12713	174	6	federal	federal	ADJ
taxlaw-12713	174	7	government	government	NOUN
taxlaw-12713	174	8	corporations	corporation	NOUN
taxlaw-12713	174	9	:	:	PUNCT
taxlaw-12713	174	10	an	an	DET
taxlaw-12713	174	11	overview	overview	NOUN
taxlaw-12713	174	12	(	(	PUNCT
taxlaw-12713	174	13	2011	2011	NUM
taxlaw-12713	174	14	)	)	PUNCT
taxlaw-12713	174	15	.	.	PUNCT
taxlaw-12713	175	1	24	24	NUM
taxlaw-12713	175	2	thomas	thomas	PROPN
taxlaw-12713	175	3	kelly	kelly	PROPN
taxlaw-12713	175	4	,	,	PUNCT
taxlaw-12713	175	5	rediscovering	rediscover	VERB
taxlaw-12713	175	6	vulgar	vulgar	ADJ
taxlaw-12713	175	7	charity	charity	NOUN
taxlaw-12713	175	8	:	:	PUNCT
taxlaw-12713	175	9	a	a	DET
taxlaw-12713	175	10	historical	historical	ADJ
taxlaw-12713	175	11	analysis	analysis	NOUN
taxlaw-12713	175	12	of	of	ADP
taxlaw-12713	175	13	the	the	DET
taxlaw-12713	175	14	history	history	NOUN
taxlaw-12713	175	15	of	of	ADP
taxlaw-12713	175	16	america	america	PROPN
taxlaw-12713	175	17	’s	’s	PART
taxlaw-12713	175	18	tangled	tangle	VERB
taxlaw-12713	175	19	nonprofit	nonprofit	ADJ
taxlaw-12713	175	20	law	law	NOUN
taxlaw-12713	175	21	,	,	PUNCT
taxlaw-12713	175	22	73	73	NUM
taxlaw-12713	175	23	fordham	fordham	PROPN
taxlaw-12713	175	24	l.	l.	PROPN
taxlaw-12713	175	25	rev	rev	PROPN
taxlaw-12713	175	26	.	.	PROPN
taxlaw-12713	175	27	2437	2437	NUM
taxlaw-12713	175	28	,	,	PUNCT
taxlaw-12713	175	29	2437	2437	NUM
taxlaw-12713	175	30	n.2	n.2	SYM
taxlaw-12713	175	31	(	(	PUNCT
taxlaw-12713	175	32	2005	2005	NUM
taxlaw-12713	175	33	)	)	PUNCT
taxlaw-12713	175	34	.	.	PUNCT
taxlaw-12713	176	1	25	25	NUM
taxlaw-12713	177	1	i	i	PRON
taxlaw-12713	177	2	d.	d.	PROPN
taxlaw-12713	177	3	26	26	NUM
taxlaw-12713	177	4	charity	charity	NOUN
taxlaw-12713	177	5	,	,	PUNCT
taxlaw-12713	177	6	merriam	merriam	PROPN
taxlaw-12713	177	7	-	-	PUNCT
taxlaw-12713	177	8	webster	webster	PROPN
taxlaw-12713	177	9	dictionary	dictionary	PROPN
taxlaw-12713	177	10	,	,	PUNCT
taxlaw-12713	177	11	https://www.merriam-webster.com/dictionary/char	https://www.merriam-webster.com/dictionary/char	PROPN
taxlaw-12713	177	12	ity	ity	PROPN
taxlaw-12713	177	13	[	[	X
taxlaw-12713	177	14	perma.cc/jtc7-7l83	perma.cc/jtc7-7l83	X
taxlaw-12713	177	15	]	]	X
taxlaw-12713	177	16	.	.	PUNCT
taxlaw-12713	178	1	27	27	NUM
taxlaw-12713	178	2	elizabeth	elizabeth	PROPN
taxlaw-12713	178	3	t.	t.	PROPN
taxlaw-12713	178	4	boris	boris	PROPN
taxlaw-12713	178	5	&	&	CCONJ
taxlaw-12713	178	6	c.	c.	PROPN
taxlaw-12713	178	7	eugene	eugene	PROPN
taxlaw-12713	178	8	steuerle	steuerle	PROPN
taxlaw-12713	178	9	,	,	PUNCT
taxlaw-12713	178	10	scope	scope	NOUN
taxlaw-12713	178	11	and	and	CCONJ
taxlaw-12713	178	12	dimensions	dimension	NOUN
taxlaw-12713	178	13	of	of	ADP
taxlaw-12713	178	14	the	the	DET
taxlaw-12713	178	15	nonprofit	nonprofit	ADJ
taxlaw-12713	178	16	sector	sector	NOUN
taxlaw-12713	178	17	,	,	PUNCT
taxlaw-12713	178	18	in	in	ADP
taxlaw-12713	178	19	the	the	DET
taxlaw-12713	178	20	nonprofit	nonprofit	ADJ
taxlaw-12713	178	21	sector	sector	NOUN
taxlaw-12713	178	22	:	:	PUNCT
taxlaw-12713	178	23	a	a	DET
taxlaw-12713	178	24	research	research	NOUN
taxlaw-12713	178	25	handbook	handbook	NOUN
taxlaw-12713	178	26	66	66	NUM
taxlaw-12713	178	27	,	,	PUNCT
taxlaw-12713	178	28	67	67	NUM
taxlaw-12713	178	29	(	(	PUNCT
taxlaw-12713	178	30	walter	walter	PROPN
taxlaw-12713	178	31	w.	w.	PROPN
taxlaw-12713	178	32	powell	powell	PROPN
taxlaw-12713	178	33	&	&	CCONJ
taxlaw-12713	178	34	richard	richard	PROPN
taxlaw-12713	178	35	steinberg	steinberg	PROPN
taxlaw-12713	178	36	eds	eds	PROPN
taxlaw-12713	178	37	.	.	PROPN
taxlaw-12713	178	38	,	,	PUNCT
taxlaw-12713	178	39	2d	2d	PROPN
taxlaw-12713	178	40	ed	ed	NOUN
taxlaw-12713	178	41	.	.	PUNCT
taxlaw-12713	178	42	2006	2006	NUM
taxlaw-12713	178	43	)	)	PUNCT
taxlaw-12713	178	44	.	.	PUNCT
taxlaw-12713	179	1	2024	2024	NUM
taxlaw-12713	179	2	]	]	PUNCT
taxlaw-12713	179	3	keep	keep	VERB
taxlaw-12713	179	4	charitable	charitable	ADJ
taxlaw-12713	179	5	oversight	oversight	NOUN
taxlaw-12713	179	6	137	137	NUM
taxlaw-12713	179	7	hansmann	hansmann	NOUN
taxlaw-12713	179	8	noted	note	VERB
taxlaw-12713	179	9	that	that	SCONJ
taxlaw-12713	179	10	the	the	DET
taxlaw-12713	179	11	fundamental	fundamental	ADJ
taxlaw-12713	179	12	structural	structural	ADJ
taxlaw-12713	179	13	element	element	NOUN
taxlaw-12713	179	14	of	of	ADP
taxlaw-12713	179	15	nonprofit	nonprofit	ADJ
taxlaw-12713	179	16	organizations	organization	NOUN
taxlaw-12713	179	17	is	be	AUX
taxlaw-12713	179	18	the	the	DET
taxlaw-12713	179	19	bar	bar	NOUN
taxlaw-12713	179	20	on	on	ADP
taxlaw-12713	179	21	the	the	DET
taxlaw-12713	179	22	distribution	distribution	NOUN
taxlaw-12713	179	23	of	of	ADP
taxlaw-12713	179	24	net	net	ADJ
taxlaw-12713	179	25	earnings	earning	NOUN
taxlaw-12713	179	26	,	,	PUNCT
taxlaw-12713	179	27	referred	refer	VERB
taxlaw-12713	179	28	to	to	ADP
taxlaw-12713	179	29	as	as	ADP
taxlaw-12713	179	30	the	the	DET
taxlaw-12713	179	31	“	"	PUNCT
taxlaw-12713	179	32	nondistribution	nondistribution	NOUN
taxlaw-12713	179	33	constraint	constraint	NOUN
taxlaw-12713	179	34	.	.	PUNCT
taxlaw-12713	180	1	”28	”28	NOUN
taxlaw-12713	180	2	this	this	DET
taxlaw-12713	180	3	feature	feature	NOUN
taxlaw-12713	180	4	describes	describe	VERB
taxlaw-12713	180	5	a	a	DET
taxlaw-12713	180	6	significant	significant	ADJ
taxlaw-12713	180	7	part	part	NOUN
taxlaw-12713	180	8	of	of	ADP
taxlaw-12713	180	9	the	the	DET
taxlaw-12713	180	10	legal	legal	ADJ
taxlaw-12713	180	11	entities	entity	NOUN
taxlaw-12713	180	12	that	that	PRON
taxlaw-12713	180	13	carry	carry	VERB
taxlaw-12713	180	14	out	out	ADP
taxlaw-12713	180	15	charity	charity	NOUN
taxlaw-12713	180	16	but	but	CCONJ
taxlaw-12713	180	17	does	do	AUX
taxlaw-12713	180	18	not	not	PART
taxlaw-12713	180	19	define	define	VERB
taxlaw-12713	180	20	charity	charity	NOUN
taxlaw-12713	180	21	.	.	PUNCT
taxlaw-12713	181	1	this	this	DET
taxlaw-12713	181	2	part	part	NOUN
taxlaw-12713	181	3	ii(a	ii(a	ADP
taxlaw-12713	181	4	)	)	PUNCT
taxlaw-12713	181	5	thus	thus	ADV
taxlaw-12713	181	6	keeps	keep	VERB
taxlaw-12713	181	7	this	this	DET
taxlaw-12713	181	8	constraint	constraint	NOUN
taxlaw-12713	181	9	in	in	ADP
taxlaw-12713	181	10	mind	mind	NOUN
taxlaw-12713	181	11	but	but	CCONJ
taxlaw-12713	181	12	allows	allow	VERB
taxlaw-12713	181	13	the	the	DET
taxlaw-12713	181	14	following	follow	VERB
taxlaw-12713	181	15	discussion	discussion	NOUN
taxlaw-12713	181	16	of	of	ADP
taxlaw-12713	181	17	the	the	DET
taxlaw-12713	181	18	charitable	charitable	ADJ
taxlaw-12713	181	19	legal	legal	ADJ
taxlaw-12713	181	20	sector	sector	NOUN
taxlaw-12713	181	21	to	to	PART
taxlaw-12713	181	22	begin	begin	VERB
taxlaw-12713	181	23	to	to	PART
taxlaw-12713	181	24	develop	develop	VERB
taxlaw-12713	181	25	the	the	DET
taxlaw-12713	181	26	bounds	bound	NOUN
taxlaw-12713	181	27	within	within	ADP
taxlaw-12713	181	28	which	which	PRON
taxlaw-12713	181	29	our	our	PRON
taxlaw-12713	181	30	society	society	NOUN
taxlaw-12713	181	31	conceives	conceive	VERB
taxlaw-12713	181	32	of	of	ADP
taxlaw-12713	181	33	charity	charity	NOUN
taxlaw-12713	181	34	.	.	PUNCT
taxlaw-12713	182	1	to	to	PART
taxlaw-12713	182	2	continue	continue	VERB
taxlaw-12713	182	3	with	with	ADP
taxlaw-12713	182	4	the	the	DET
taxlaw-12713	182	5	legal	legal	ADJ
taxlaw-12713	182	6	structure	structure	NOUN
taxlaw-12713	182	7	,	,	PUNCT
taxlaw-12713	182	8	the	the	DET
taxlaw-12713	182	9	two	two	NUM
taxlaw-12713	182	10	predominant	predominant	ADJ
taxlaw-12713	182	11	forms	form	NOUN
taxlaw-12713	182	12	of	of	ADP
taxlaw-12713	182	13	nonprofit	nonprofit	ADJ
taxlaw-12713	182	14	organization	organization	NOUN
taxlaw-12713	182	15	are	be	AUX
taxlaw-12713	182	16	the	the	DET
taxlaw-12713	182	17	trust29	trust29	NOUN
taxlaw-12713	182	18	and	and	CCONJ
taxlaw-12713	182	19	the	the	DET
taxlaw-12713	182	20	nonprofit	nonprofit	ADJ
taxlaw-12713	182	21	corporation	corporation	NOUN
taxlaw-12713	182	22	.	.	PUNCT
taxlaw-12713	183	1	while	while	SCONJ
taxlaw-12713	183	2	the	the	DET
taxlaw-12713	183	3	charitable	charitable	ADJ
taxlaw-12713	183	4	trust	trust	NOUN
taxlaw-12713	183	5	is	be	AUX
taxlaw-12713	183	6	the	the	DET
taxlaw-12713	183	7	dominant	dominant	ADJ
taxlaw-12713	183	8	form	form	NOUN
taxlaw-12713	183	9	in	in	ADP
taxlaw-12713	183	10	england	england	PROPN
taxlaw-12713	183	11	,	,	PUNCT
taxlaw-12713	183	12	the	the	DET
taxlaw-12713	183	13	nonprofit	nonprofit	ADJ
taxlaw-12713	183	14	corporation	corporation	NOUN
taxlaw-12713	183	15	became	become	VERB
taxlaw-12713	183	16	the	the	DET
taxlaw-12713	183	17	dominant	dominant	ADJ
taxlaw-12713	183	18	form	form	NOUN
taxlaw-12713	183	19	in	in	ADP
taxlaw-12713	183	20	the	the	DET
taxlaw-12713	183	21	united	united	PROPN
taxlaw-12713	183	22	states.30	states.30	NOUN
taxlaw-12713	183	23	those	those	DET
taxlaw-12713	183	24	legal	legal	ADJ
taxlaw-12713	183	25	structures	structure	NOUN
taxlaw-12713	183	26	indelibly	indelibly	ADV
taxlaw-12713	183	27	shape	shape	VERB
taxlaw-12713	183	28	charity	charity	NOUN
taxlaw-12713	183	29	but	but	CCONJ
taxlaw-12713	183	30	at	at	ADP
taxlaw-12713	183	31	the	the	DET
taxlaw-12713	183	32	same	same	ADJ
taxlaw-12713	183	33	time	time	NOUN
taxlaw-12713	183	34	make	make	VERB
taxlaw-12713	183	35	some	some	PRON
taxlaw-12713	183	36	of	of	ADP
taxlaw-12713	183	37	its	its	PRON
taxlaw-12713	183	38	bounds	bound	NOUN
taxlaw-12713	183	39	confusing	confuse	VERB
taxlaw-12713	183	40	.	.	PUNCT
taxlaw-12713	184	1	the	the	DET
taxlaw-12713	184	2	confusion	confusion	NOUN
taxlaw-12713	184	3	derives	derive	VERB
taxlaw-12713	184	4	from	from	ADP
taxlaw-12713	184	5	the	the	DET
taxlaw-12713	184	6	fact	fact	NOUN
taxlaw-12713	184	7	that	that	SCONJ
taxlaw-12713	184	8	the	the	DET
taxlaw-12713	184	9	trust	trust	NOUN
taxlaw-12713	184	10	standard	standard	NOUN
taxlaw-12713	184	11	for	for	ADP
taxlaw-12713	184	12	fiduciary	fiduciary	ADJ
taxlaw-12713	184	13	duties	duty	NOUN
taxlaw-12713	184	14	is	be	AUX
taxlaw-12713	184	15	much	much	ADV
taxlaw-12713	184	16	stricter	strict	ADJ
taxlaw-12713	184	17	upon	upon	SCONJ
taxlaw-12713	184	18	its	its	PRON
taxlaw-12713	184	19	managers	manager	NOUN
taxlaw-12713	184	20	than	than	ADP
taxlaw-12713	184	21	the	the	DET
taxlaw-12713	184	22	corporate	corporate	ADJ
taxlaw-12713	184	23	standard	standard	NOUN
taxlaw-12713	184	24	.	.	PUNCT
taxlaw-12713	185	1	this	this	PRON
taxlaw-12713	185	2	leads	lead	VERB
taxlaw-12713	185	3	to	to	ADP
taxlaw-12713	185	4	challenges	challenge	NOUN
taxlaw-12713	185	5	in	in	ADP
taxlaw-12713	185	6	determining	determine	VERB
taxlaw-12713	185	7	the	the	DET
taxlaw-12713	185	8	right	right	ADJ
taxlaw-12713	185	9	standard	standard	NOUN
taxlaw-12713	185	10	of	of	ADP
taxlaw-12713	185	11	behavior	behavior	NOUN
taxlaw-12713	185	12	to	to	PART
taxlaw-12713	185	13	apply	apply	VERB
taxlaw-12713	185	14	to	to	ADP
taxlaw-12713	185	15	the	the	DET
taxlaw-12713	185	16	agents	agent	NOUN
taxlaw-12713	185	17	of	of	ADP
taxlaw-12713	185	18	a	a	DET
taxlaw-12713	185	19	charity	charity	NOUN
taxlaw-12713	185	20	both	both	CCONJ
taxlaw-12713	185	21	at	at	ADP
taxlaw-12713	185	22	state	state	NOUN
taxlaw-12713	185	23	law	law	NOUN
taxlaw-12713	185	24	and	and	CCONJ
taxlaw-12713	185	25	for	for	ADP
taxlaw-12713	185	26	tax	tax	NOUN
taxlaw-12713	185	27	law	law	NOUN
taxlaw-12713	185	28	purposes	purpose	NOUN
taxlaw-12713	185	29	:	:	PUNCT
taxlaw-12713	185	30	the	the	DET
taxlaw-12713	185	31	stricter	strict	ADJ
taxlaw-12713	185	32	trust	trust	PROPN
taxlaw-12713	185	33	standard	standard	NOUN
taxlaw-12713	185	34	or	or	CCONJ
taxlaw-12713	185	35	the	the	DET
taxlaw-12713	185	36	more	more	ADV
taxlaw-12713	185	37	lenient	lenient	ADJ
taxlaw-12713	185	38	corporate	corporate	ADJ
taxlaw-12713	185	39	standard	standard	NOUN
taxlaw-12713	185	40	that	that	PRON
taxlaw-12713	185	41	looks	look	VERB
taxlaw-12713	185	42	like	like	ADP
taxlaw-12713	185	43	the	the	DET
taxlaw-12713	185	44	for	for	ADP
taxlaw-12713	185	45	-	-	PUNCT
taxlaw-12713	185	46	profit	profit	NOUN
taxlaw-12713	185	47	corporation	corporation	NOUN
taxlaw-12713	185	48	standard	standard	NOUN
taxlaw-12713	185	49	.	.	PUNCT
taxlaw-12713	186	1	part	part	NOUN
taxlaw-12713	186	2	ii(b	ii(b	PUNCT
taxlaw-12713	186	3	)	)	PUNCT
taxlaw-12713	186	4	considers	consider	VERB
taxlaw-12713	186	5	this	this	DET
taxlaw-12713	186	6	matter	matter	NOUN
taxlaw-12713	186	7	further	far	ADV
taxlaw-12713	186	8	.	.	PUNCT
taxlaw-12713	187	1	despite	despite	SCONJ
taxlaw-12713	187	2	modern	modern	ADJ
taxlaw-12713	187	3	-	-	PUNCT
taxlaw-12713	187	4	day	day	NOUN
taxlaw-12713	187	5	confusion	confusion	NOUN
taxlaw-12713	187	6	regarding	regard	VERB
taxlaw-12713	187	7	the	the	DET
taxlaw-12713	187	8	right	right	ADJ
taxlaw-12713	187	9	fiduciary	fiduciary	ADJ
taxlaw-12713	187	10	duty	duty	NOUN
taxlaw-12713	187	11	to	to	PART
taxlaw-12713	187	12	apply	apply	VERB
taxlaw-12713	187	13	,	,	PUNCT
taxlaw-12713	187	14	charitable	charitable	ADJ
taxlaw-12713	187	15	trust	trust	NOUN
taxlaw-12713	187	16	law	law	NOUN
taxlaw-12713	187	17	has	have	AUX
taxlaw-12713	187	18	largely	largely	ADV
taxlaw-12713	187	19	defined	define	VERB
taxlaw-12713	187	20	the	the	DET
taxlaw-12713	187	21	scope	scope	NOUN
taxlaw-12713	187	22	of	of	ADP
taxlaw-12713	187	23	charitable	charitable	ADJ
taxlaw-12713	187	24	purposes	purpose	NOUN
taxlaw-12713	187	25	including	include	VERB
taxlaw-12713	187	26	in	in	ADP
taxlaw-12713	187	27	tax	tax	NOUN
taxlaw-12713	187	28	law	law	NOUN
taxlaw-12713	187	29	.	.	PUNCT
taxlaw-12713	188	1	the	the	DET
taxlaw-12713	188	2	restatement	restatement	NOUN
taxlaw-12713	188	3	(	(	PUNCT
taxlaw-12713	188	4	third	third	ADJ
taxlaw-12713	188	5	)	)	PUNCT
taxlaw-12713	188	6	of	of	ADP
taxlaw-12713	188	7	the	the	DET
taxlaw-12713	188	8	law	law	NOUN
taxlaw-12713	188	9	of	of	ADP
taxlaw-12713	188	10	trusts	trust	NOUN
taxlaw-12713	188	11	,	,	PUNCT
taxlaw-12713	188	12	includes	include	VERB
taxlaw-12713	188	13	the	the	DET
taxlaw-12713	188	14	following	follow	VERB
taxlaw-12713	188	15	purposes	purpose	NOUN
taxlaw-12713	188	16	as	as	ADP
taxlaw-12713	188	17	charitable	charitable	ADJ
taxlaw-12713	188	18	:	:	PUNCT
taxlaw-12713	188	19	“	"	PUNCT
taxlaw-12713	188	20	the	the	DET
taxlaw-12713	188	21	relief	relief	NOUN
taxlaw-12713	188	22	of	of	ADP
taxlaw-12713	188	23	poverty	poverty	NOUN
taxlaw-12713	188	24	;	;	PUNCT
taxlaw-12713	188	25	the	the	DET
taxlaw-12713	188	26	advancement	advancement	NOUN
taxlaw-12713	188	27	of	of	ADP
taxlaw-12713	188	28	knowledge	knowledge	NOUN
taxlaw-12713	188	29	or	or	CCONJ
taxlaw-12713	188	30	education	education	NOUN
taxlaw-12713	188	31	;	;	PUNCT
taxlaw-12713	188	32	the	the	DET
taxlaw-12713	188	33	advancement	advancement	NOUN
taxlaw-12713	188	34	of	of	ADP
taxlaw-12713	188	35	religion	religion	NOUN
taxlaw-12713	188	36	;	;	PUNCT
taxlaw-12713	188	37	the	the	DET
taxlaw-12713	188	38	promotion	promotion	NOUN
taxlaw-12713	188	39	of	of	ADP
taxlaw-12713	188	40	health	health	NOUN
taxlaw-12713	188	41	;	;	PUNCT
taxlaw-12713	188	42	governmental	governmental	ADJ
taxlaw-12713	188	43	or	or	CCONJ
taxlaw-12713	188	44	municipal	municipal	ADJ
taxlaw-12713	188	45	purposes	purpose	NOUN
taxlaw-12713	188	46	;	;	PUNCT
taxlaw-12713	188	47	and	and	CCONJ
taxlaw-12713	188	48	other	other	ADJ
taxlaw-12713	188	49	purposes	purpose	NOUN
taxlaw-12713	188	50	that	that	PRON
taxlaw-12713	188	51	are	be	AUX
taxlaw-12713	188	52	beneficial	beneficial	ADJ
taxlaw-12713	188	53	to	to	ADP
taxlaw-12713	188	54	the	the	DET
taxlaw-12713	188	55	community	community	NOUN
taxlaw-12713	188	56	.	.	PUNCT
taxlaw-12713	189	1	”31	”31	PUNCT
taxlaw-12713	189	2	these	these	DET
taxlaw-12713	189	3	purposes	purpose	NOUN
taxlaw-12713	189	4	are	be	AUX
taxlaw-12713	189	5	largely	largely	ADV
taxlaw-12713	189	6	reflected	reflect	VERB
taxlaw-12713	189	7	today	today	NOUN
taxlaw-12713	189	8	in	in	ADP
taxlaw-12713	189	9	the	the	DET
taxlaw-12713	189	10	income	income	NOUN
taxlaw-12713	189	11	tax	tax	NOUN
taxlaw-12713	189	12	in	in	ADP
taxlaw-12713	189	13	section	section	NOUN
taxlaw-12713	189	14	501(c)(3).32	501(c)(3).32	NUM
taxlaw-12713	189	15	are	be	AUX
taxlaw-12713	189	16	charities	charity	NOUN
taxlaw-12713	189	17	public	public	ADJ
taxlaw-12713	189	18	or	or	CCONJ
taxlaw-12713	189	19	private	private	ADJ
taxlaw-12713	189	20	?	?	PUNCT
taxlaw-12713	190	1	arguably	arguably	ADV
taxlaw-12713	190	2	,	,	PUNCT
taxlaw-12713	190	3	charitable	charitable	ADJ
taxlaw-12713	190	4	organizations	organization	NOUN
taxlaw-12713	190	5	are	be	AUX
taxlaw-12713	190	6	a	a	DET
taxlaw-12713	190	7	combination	combination	NOUN
taxlaw-12713	190	8	of	of	ADP
taxlaw-12713	190	9	public	public	ADJ
taxlaw-12713	190	10	and	and	CCONJ
taxlaw-12713	190	11	private.33	private.33	NOUN
taxlaw-12713	190	12	some	some	PRON
taxlaw-12713	190	13	argue	argue	VERB
taxlaw-12713	190	14	that	that	SCONJ
taxlaw-12713	190	15	part	part	NOUN
taxlaw-12713	190	16	of	of	ADP
taxlaw-12713	190	17	the	the	DET
taxlaw-12713	190	18	reason	reason	NOUN
taxlaw-12713	190	19	we	we	PRON
taxlaw-12713	190	20	accept	accept	VERB
taxlaw-12713	190	21	that	that	SCONJ
taxlaw-12713	190	22	charities	charity	NOUN
taxlaw-12713	190	23	can	can	AUX
taxlaw-12713	190	24	be	be	AUX
taxlaw-12713	190	25	regulated	regulate	VERB
taxlaw-12713	190	26	by	by	ADP
taxlaw-12713	190	27	the	the	DET
taxlaw-12713	190	28	government	government	NOUN
taxlaw-12713	190	29	through	through	ADP
taxlaw-12713	190	30	an	an	DET
taxlaw-12713	190	31	attorney	attorney	NOUN
taxlaw-12713	190	32	general	general	NOUN
taxlaw-12713	190	33	is	be	AUX
taxlaw-12713	190	34	because	because	SCONJ
taxlaw-12713	190	35	the	the	DET
taxlaw-12713	190	36	funds	fund	NOUN
taxlaw-12713	190	37	they	they	PRON
taxlaw-12713	190	38	hold	hold	VERB
taxlaw-12713	190	39	are	be	AUX
taxlaw-12713	190	40	public.34	public.34	NOUN
taxlaw-12713	190	41	congress	congress	PROPN
taxlaw-12713	190	42	made	make	VERB
taxlaw-12713	190	43	the	the	DET
taxlaw-12713	190	44	tax	tax	NOUN
taxlaw-12713	190	45	returns	return	NOUN
taxlaw-12713	190	46	of	of	ADP
taxlaw-12713	190	47	these	these	DET
taxlaw-12713	190	48	organizations	organization	NOUN
taxlaw-12713	190	49	publicly	publicly	ADV
taxlaw-12713	190	50	accessible	accessible	ADJ
taxlaw-12713	190	51	in	in	ADP
taxlaw-12713	190	52	part	part	NOUN
taxlaw-12713	190	53	because	because	SCONJ
taxlaw-12713	190	54	their	their	PRON
taxlaw-12713	190	55	activities	activity	NOUN
taxlaw-12713	190	56	are	be	AUX
taxlaw-12713	190	57	thought	think	VERB
taxlaw-12713	190	58	to	to	PART
taxlaw-12713	190	59	be	be	AUX
taxlaw-12713	190	60	an	an	DET
taxlaw-12713	190	61	important	important	ADJ
taxlaw-12713	190	62	part	part	NOUN
taxlaw-12713	190	63	of	of	ADP
taxlaw-12713	190	64	our	our	PRON
taxlaw-12713	190	65	public	public	ADJ
taxlaw-12713	190	66	sphere.35	sphere.35	NOUN
taxlaw-12713	190	67	critically	critically	ADV
taxlaw-12713	190	68	,	,	PUNCT
taxlaw-12713	190	69	in	in	ADP
taxlaw-12713	190	70	the	the	DET
taxlaw-12713	190	71	dichotomy	dichotomy	NOUN
taxlaw-12713	190	72	of	of	ADP
taxlaw-12713	190	73	nonprofit	nonprofit	ADJ
taxlaw-12713	190	74	organizations	organization	NOUN
taxlaw-12713	190	75	as	as	ADP
taxlaw-12713	190	76	either	either	CCONJ
taxlaw-12713	190	77	public	public	ADJ
taxlaw-12713	190	78	benefit	benefit	NOUN
taxlaw-12713	190	79	or	or	CCONJ
taxlaw-12713	190	80	mutual	mutual	ADJ
taxlaw-12713	190	81	benefit	benefit	NOUN
taxlaw-12713	190	82	,	,	PUNCT
taxlaw-12713	190	83	charities	charity	NOUN
taxlaw-12713	190	84	are	be	AUX
taxlaw-12713	190	85	by	by	ADP
taxlaw-12713	190	86	far	far	ADV
taxlaw-12713	190	87	the	the	DET
taxlaw-12713	190	88	largest	large	ADJ
taxlaw-12713	190	89	group	group	NOUN
taxlaw-12713	190	90	of	of	ADP
taxlaw-12713	190	91	public	public	ADJ
taxlaw-12713	190	92	benefit	benefit	NOUN
taxlaw-12713	190	93	nonprofits	nonprofit	NOUN
taxlaw-12713	190	94	.	.	PUNCT
taxlaw-12713	191	1	others	other	NOUN
taxlaw-12713	191	2	have	have	AUX
taxlaw-12713	191	3	taken	take	VERB
taxlaw-12713	191	4	the	the	DET
taxlaw-12713	191	5	position	position	NOUN
taxlaw-12713	191	6	that	that	SCONJ
taxlaw-12713	191	7	the	the	DET
taxlaw-12713	191	8	28	28	NUM
taxlaw-12713	191	9	henry	henry	PROPN
taxlaw-12713	191	10	b.	b.	PROPN
taxlaw-12713	191	11	hansmann	hansmann	PROPN
taxlaw-12713	191	12	,	,	PUNCT
taxlaw-12713	191	13	the	the	DET
taxlaw-12713	191	14	role	role	NOUN
taxlaw-12713	191	15	of	of	ADP
taxlaw-12713	191	16	nonprofit	nonprofit	ADJ
taxlaw-12713	191	17	enterprise	enterprise	NOUN
taxlaw-12713	191	18	,	,	PUNCT
taxlaw-12713	191	19	89	89	NUM
taxlaw-12713	191	20	yale	yale	PROPN
taxlaw-12713	191	21	l.j	l.j	PROPN
taxlaw-12713	191	22	.	.	PROPN
taxlaw-12713	191	23	835	835	NUM
taxlaw-12713	191	24	,	,	PUNCT
taxlaw-12713	191	25	838	838	NUM
taxlaw-12713	191	26	(	(	PUNCT
taxlaw-12713	191	27	1980	1980	NUM
taxlaw-12713	191	28	)	)	PUNCT
taxlaw-12713	191	29	.	.	PUNCT
taxlaw-12713	191	30	29	29	NUM
taxlaw-12713	191	31	though	though	SCONJ
taxlaw-12713	191	32	trusts	trust	NOUN
taxlaw-12713	191	33	have	have	AUX
taxlaw-12713	191	34	traditionally	traditionally	ADV
taxlaw-12713	191	35	been	be	AUX
taxlaw-12713	191	36	thought	think	VERB
taxlaw-12713	191	37	of	of	ADP
taxlaw-12713	191	38	within	within	ADP
taxlaw-12713	191	39	the	the	DET
taxlaw-12713	191	40	law	law	NOUN
taxlaw-12713	191	41	as	as	ADP
taxlaw-12713	191	42	a	a	DET
taxlaw-12713	191	43	fiduciary	fiduciary	ADJ
taxlaw-12713	191	44	relationship	relationship	NOUN
taxlaw-12713	191	45	rather	rather	ADV
taxlaw-12713	191	46	than	than	ADP
taxlaw-12713	191	47	as	as	ADP
taxlaw-12713	191	48	an	an	DET
taxlaw-12713	191	49	entity	entity	NOUN
taxlaw-12713	191	50	,	,	PUNCT
taxlaw-12713	191	51	the	the	DET
taxlaw-12713	191	52	law	law	NOUN
taxlaw-12713	191	53	has	have	AUX
taxlaw-12713	191	54	moved	move	VERB
taxlaw-12713	191	55	in	in	ADP
taxlaw-12713	191	56	modern	modern	ADJ
taxlaw-12713	191	57	times	time	NOUN
taxlaw-12713	191	58	to	to	PART
taxlaw-12713	191	59	think	think	VERB
taxlaw-12713	191	60	of	of	ADP
taxlaw-12713	191	61	them	they	PRON
taxlaw-12713	191	62	more	more	ADV
taxlaw-12713	191	63	as	as	ADP
taxlaw-12713	191	64	an	an	DET
taxlaw-12713	191	65	entity	entity	NOUN
taxlaw-12713	191	66	.	.	PUNCT
taxlaw-12713	192	1	see	see	VERB
taxlaw-12713	192	2	restatement	restatement	NOUN
taxlaw-12713	192	3	(	(	PUNCT
taxlaw-12713	192	4	third	third	ADJ
taxlaw-12713	192	5	)	)	PUNCT
taxlaw-12713	192	6	of	of	ADP
taxlaw-12713	192	7	trs	trs	PROPN
taxlaw-12713	192	8	.	.	PUNCT
taxlaw-12713	193	1	§	§	PROPN
taxlaw-12713	193	2	2	2	NUM
taxlaw-12713	193	3	cmt	cmt	PROPN
taxlaw-12713	193	4	.	.	PUNCT
taxlaw-12713	194	1	a	a	DET
taxlaw-12713	194	2	(	(	PUNCT
taxlaw-12713	194	3	am	am	PROPN
taxlaw-12713	194	4	.	.	PUNCT
taxlaw-12713	194	5	l.	l.	PROPN
taxlaw-12713	194	6	inst	inst	PROPN
taxlaw-12713	194	7	.	.	PROPN
taxlaw-12713	194	8	2023	2023	NUM
taxlaw-12713	194	9	)	)	PUNCT
taxlaw-12713	194	10	(	(	PUNCT
taxlaw-12713	194	11	“	"	PUNCT
taxlaw-12713	194	12	increasingly	increasingly	ADV
taxlaw-12713	194	13	,	,	PUNCT
taxlaw-12713	194	14	modern	modern	ADJ
taxlaw-12713	194	15	commonlaw	commonlaw	NOUN
taxlaw-12713	194	16	and	and	CCONJ
taxlaw-12713	194	17	statutory	statutory	ADJ
taxlaw-12713	194	18	concepts	concept	NOUN
taxlaw-12713	194	19	and	and	CCONJ
taxlaw-12713	194	20	terminology	terminology	NOUN
taxlaw-12713	194	21	tacitly	tacitly	ADV
taxlaw-12713	194	22	recognize	recognize	VERB
taxlaw-12713	194	23	the	the	DET
taxlaw-12713	194	24	trust	trust	NOUN
taxlaw-12713	194	25	as	as	ADP
taxlaw-12713	194	26	a	a	DET
taxlaw-12713	194	27	legal	legal	ADJ
taxlaw-12713	194	28	‘	'	PUNCT
taxlaw-12713	194	29	entity	entity	NOUN
taxlaw-12713	194	30	,	,	PUNCT
taxlaw-12713	194	31	’	'	PUNCT
taxlaw-12713	194	32	consisting	consist	VERB
taxlaw-12713	194	33	of	of	ADP
taxlaw-12713	194	34	the	the	DET
taxlaw-12713	194	35	trust	trust	NOUN
taxlaw-12713	194	36	estate	estate	NOUN
taxlaw-12713	194	37	and	and	CCONJ
taxlaw-12713	194	38	the	the	DET
taxlaw-12713	194	39	associated	associated	ADJ
taxlaw-12713	194	40	fiduciary	fiduciary	ADJ
taxlaw-12713	194	41	relation	relation	NOUN
taxlaw-12713	194	42	between	between	ADP
taxlaw-12713	194	43	the	the	DET
taxlaw-12713	194	44	trustee	trustee	NOUN
taxlaw-12713	194	45	and	and	CCONJ
taxlaw-12713	194	46	the	the	DET
taxlaw-12713	194	47	beneficiaries	beneficiary	NOUN
taxlaw-12713	194	48	.	.	PUNCT
taxlaw-12713	194	49	”	"	PUNCT
taxlaw-12713	194	50	)	)	PUNCT
taxlaw-12713	194	51	.	.	PUNCT
taxlaw-12713	195	1	30	30	NUM
taxlaw-12713	195	2	james	james	PROPN
taxlaw-12713	195	3	j.	j.	PROPN
taxlaw-12713	195	4	fishman	fishman	PROPN
taxlaw-12713	195	5	et	et	PROPN
taxlaw-12713	195	6	al	al	PROPN
taxlaw-12713	195	7	.	.	PROPN
taxlaw-12713	195	8	,	,	PUNCT
taxlaw-12713	195	9	nonprofit	nonprofit	ADJ
taxlaw-12713	195	10	organizations	organization	NOUN
taxlaw-12713	195	11	,	,	PUNCT
taxlaw-12713	195	12	cases	case	NOUN
taxlaw-12713	195	13	and	and	CCONJ
taxlaw-12713	195	14	materials	material	NOUN
taxlaw-12713	195	15	22	22	NUM
taxlaw-12713	195	16	(	(	PUNCT
taxlaw-12713	195	17	5th	5th	ADJ
taxlaw-12713	195	18	ed	ed	NOUN
taxlaw-12713	195	19	.	.	PROPN
taxlaw-12713	195	20	2015	2015	NUM
taxlaw-12713	195	21	)	)	PUNCT
taxlaw-12713	195	22	.	.	PUNCT
taxlaw-12713	196	1	31	31	NUM
taxlaw-12713	196	2	restatement	restatement	NOUN
taxlaw-12713	196	3	(	(	PUNCT
taxlaw-12713	196	4	third	third	ADJ
taxlaw-12713	196	5	)	)	PUNCT
taxlaw-12713	196	6	of	of	ADP
taxlaw-12713	196	7	trs	trs	PROPN
taxlaw-12713	196	8	§	§	PROPN
taxlaw-12713	196	9	28	28	NUM
taxlaw-12713	196	10	(	(	PUNCT
taxlaw-12713	196	11	am	am	PROPN
taxlaw-12713	196	12	.	.	PUNCT
taxlaw-12713	197	1	l.	l.	PROPN
taxlaw-12713	197	2	inst	inst	PROPN
taxlaw-12713	197	3	.	.	PROPN
taxlaw-12713	197	4	2023	2023	NUM
taxlaw-12713	197	5	)	)	PUNCT
taxlaw-12713	197	6	(	(	PUNCT
taxlaw-12713	197	7	alphabetical	alphabetical	ADJ
taxlaw-12713	197	8	bullets	bullet	NOUN
taxlaw-12713	197	9	removed	remove	VERB
taxlaw-12713	197	10	)	)	PUNCT
taxlaw-12713	197	11	.	.	PUNCT
taxlaw-12713	198	1	32	32	NUM
taxlaw-12713	198	2	i.r.c	i.r.c	NOUN
taxlaw-12713	198	3	.	.	PUNCT
taxlaw-12713	199	1	§	§	PROPN
taxlaw-12713	199	2	501(c)(3	501(c)(3	NUM
taxlaw-12713	199	3	)	)	PUNCT
taxlaw-12713	199	4	.	.	PUNCT
taxlaw-12713	200	1	33	33	NUM
taxlaw-12713	200	2	see	see	VERB
taxlaw-12713	200	3	,	,	PUNCT
taxlaw-12713	200	4	e.g.	e.g.	ADV
taxlaw-12713	200	5	,	,	PUNCT
taxlaw-12713	200	6	jonathan	jonathan	PROPN
taxlaw-12713	200	7	levy	levy	PROPN
taxlaw-12713	200	8	,	,	PUNCT
taxlaw-12713	200	9	altruism	altruism	NOUN
taxlaw-12713	200	10	and	and	CCONJ
taxlaw-12713	200	11	the	the	DET
taxlaw-12713	200	12	origins	origin	NOUN
taxlaw-12713	200	13	of	of	ADP
taxlaw-12713	200	14	nonprofit	nonprofit	ADJ
taxlaw-12713	200	15	philanthropy	philanthropy	NOUN
taxlaw-12713	200	16	,	,	PUNCT
taxlaw-12713	200	17	in	in	ADP
taxlaw-12713	200	18	philanthropy	philanthropy	NOUN
taxlaw-12713	200	19	in	in	ADP
taxlaw-12713	200	20	democratic	democratic	ADJ
taxlaw-12713	200	21	societies	society	NOUN
taxlaw-12713	200	22	19	19	NUM
taxlaw-12713	200	23	(	(	PUNCT
taxlaw-12713	200	24	rob	rob	PROPN
taxlaw-12713	200	25	reich	reich	PROPN
taxlaw-12713	200	26	et	et	PROPN
taxlaw-12713	200	27	al	al	PROPN
taxlaw-12713	200	28	.	.	PUNCT
taxlaw-12713	200	29	eds	ed	NOUN
taxlaw-12713	200	30	.	.	PROPN
taxlaw-12713	200	31	2016	2016	NUM
taxlaw-12713	200	32	)	)	PUNCT
taxlaw-12713	200	33	(	(	PUNCT
taxlaw-12713	200	34	“	"	PUNCT
taxlaw-12713	200	35	philanthropy	philanthropy	NOUN
taxlaw-12713	200	36	,	,	PUNCT
taxlaw-12713	200	37	perhaps	perhaps	ADV
taxlaw-12713	200	38	by	by	ADP
taxlaw-12713	200	39	definition	definition	NOUN
taxlaw-12713	200	40	,	,	PUNCT
taxlaw-12713	200	41	is	be	AUX
taxlaw-12713	200	42	a	a	DET
taxlaw-12713	200	43	form	form	NOUN
taxlaw-12713	200	44	of	of	ADP
taxlaw-12713	200	45	private	private	ADJ
taxlaw-12713	200	46	action	action	NOUN
taxlaw-12713	200	47	.	.	PUNCT
taxlaw-12713	201	1	yet	yet	ADV
taxlaw-12713	201	2	,	,	PUNCT
taxlaw-12713	201	3	historically	historically	ADV
taxlaw-12713	201	4	philanthropy	philanthropy	NOUN
taxlaw-12713	201	5	has	have	AUX
taxlaw-12713	201	6	always	always	ADV
taxlaw-12713	201	7	been	be	AUX
taxlaw-12713	201	8	clothed	clothe	VERB
taxlaw-12713	201	9	with	with	ADP
taxlaw-12713	201	10	a	a	DET
taxlaw-12713	201	11	public	public	ADJ
taxlaw-12713	201	12	character	character	NOUN
taxlaw-12713	201	13	,	,	PUNCT
taxlaw-12713	201	14	even	even	ADV
taxlaw-12713	201	15	if	if	SCONJ
taxlaw-12713	201	16	,	,	PUNCT
taxlaw-12713	201	17	over	over	ADP
taxlaw-12713	201	18	time	time	NOUN
taxlaw-12713	201	19	,	,	PUNCT
taxlaw-12713	201	20	the	the	DET
taxlaw-12713	201	21	clothes	clothe	NOUN
taxlaw-12713	201	22	have	have	AUX
taxlaw-12713	201	23	changed	change	VERB
taxlaw-12713	201	24	.	.	PUNCT
taxlaw-12713	201	25	”	"	PUNCT
taxlaw-12713	201	26	)	)	PUNCT
taxlaw-12713	201	27	.	.	PUNCT
taxlaw-12713	202	1	34	34	NUM
taxlaw-12713	202	2	helge	helge	NOUN
taxlaw-12713	202	3	,	,	PUNCT
taxlaw-12713	202	4	supra	supra	PROPN
taxlaw-12713	202	5	note	note	NOUN
taxlaw-12713	202	6	1	1	NUM
taxlaw-12713	202	7	,	,	PUNCT
taxlaw-12713	202	8	at	at	ADP
taxlaw-12713	202	9	15	15	NUM
taxlaw-12713	202	10	(	(	PUNCT
taxlaw-12713	202	11	citing	cite	VERB
taxlaw-12713	202	12	george	george	PROPN
taxlaw-12713	202	13	g.	g.	PROPN
taxlaw-12713	202	14	bogert	bogert	PROPN
taxlaw-12713	202	15	,	,	PUNCT
taxlaw-12713	202	16	the	the	DET
taxlaw-12713	202	17	law	law	NOUN
taxlaw-12713	202	18	of	of	ADP
taxlaw-12713	202	19	trusts	trust	NOUN
taxlaw-12713	202	20	and	and	CCONJ
taxlaw-12713	202	21	trustees	trustee	NOUN
taxlaw-12713	202	22	§	§	PROPN
taxlaw-12713	202	23	411	411	NUM
taxlaw-12713	202	24	(	(	PUNCT
taxlaw-12713	202	25	3d	3d	PROPN
taxlaw-12713	202	26	ed	ed	NOUN
taxlaw-12713	202	27	.	.	PROPN
taxlaw-12713	202	28	2001	2001	NUM
taxlaw-12713	202	29	)	)	PUNCT
taxlaw-12713	202	30	;	;	PUNCT
taxlaw-12713	202	31	james	james	PROPN
taxlaw-12713	202	32	j.	j.	PROPN
taxlaw-12713	202	33	fishman	fishman	PROPN
taxlaw-12713	202	34	,	,	PUNCT
taxlaw-12713	202	35	improving	improve	VERB
taxlaw-12713	202	36	charitable	charitable	ADJ
taxlaw-12713	202	37	accountability	accountability	NOUN
taxlaw-12713	202	38	,	,	PUNCT
taxlaw-12713	202	39	62	62	NUM
taxlaw-12713	202	40	md	md	PROPN
taxlaw-12713	202	41	.	.	PUNCT
taxlaw-12713	202	42	l.	l.	PROPN
taxlaw-12713	202	43	rev	rev	PROPN
taxlaw-12713	202	44	.	.	PROPN
taxlaw-12713	202	45	218	218	NUM
taxlaw-12713	202	46	,	,	PUNCT
taxlaw-12713	202	47	258	258	NUM
taxlaw-12713	202	48	–	–	SYM
taxlaw-12713	202	49	59	59	NUM
taxlaw-12713	202	50	(	(	PUNCT
taxlaw-12713	202	51	2003	2003	NUM
taxlaw-12713	202	52	)	)	PUNCT
taxlaw-12713	202	53	)	)	PUNCT
taxlaw-12713	202	54	.	.	PUNCT
taxlaw-12713	203	1	35	35	NUM
taxlaw-12713	203	2	staff	staff	NOUN
taxlaw-12713	203	3	of	of	ADP
taxlaw-12713	203	4	the	the	DET
taxlaw-12713	203	5	joint	joint	ADJ
taxlaw-12713	203	6	comm	comm	NOUN
taxlaw-12713	203	7	.	.	PUNCT
taxlaw-12713	204	1	on	on	ADP
taxlaw-12713	204	2	tax’n	tax’n	NUM
taxlaw-12713	204	3	,	,	PUNCT
taxlaw-12713	204	4	106th	106th	ADJ
taxlaw-12713	204	5	cong	cong	NOUN
taxlaw-12713	204	6	.	.	PROPN
taxlaw-12713	204	7	,	,	PUNCT
taxlaw-12713	204	8	2	2	NUM
taxlaw-12713	204	9	study	study	NOUN
taxlaw-12713	204	10	of	of	ADP
taxlaw-12713	204	11	disclosure	disclosure	NOUN
taxlaw-12713	204	12	provisions	provision	NOUN
taxlaw-12713	204	13	relating	relate	VERB
taxlaw-12713	204	14	to	to	ADP
taxlaw-12713	204	15	tax	tax	NOUN
taxlaw-12713	204	16	-	-	PUNCT
taxlaw-12713	204	17	exempt	exempt	ADJ
taxlaw-12713	204	18	organizations	organization	NOUN
taxlaw-12713	204	19	80	80	NUM
taxlaw-12713	204	20	(	(	PUNCT
taxlaw-12713	204	21	2000	2000	NUM
taxlaw-12713	204	22	)	)	PUNCT
taxlaw-12713	204	23	.	.	PUNCT
taxlaw-12713	205	1	138	138	NUM
taxlaw-12713	205	2	columbia	columbia	PROPN
taxlaw-12713	205	3	journal	journal	PROPN
taxlaw-12713	205	4	of	of	ADP
taxlaw-12713	205	5	tax	tax	NOUN
taxlaw-12713	205	6	law	law	NOUN
taxlaw-12713	205	7	[	[	X
taxlaw-12713	205	8	vol	vol	NOUN
taxlaw-12713	205	9	15:2	15:2	NUM
taxlaw-12713	205	10	funds	fund	NOUN
taxlaw-12713	205	11	are	be	AUX
taxlaw-12713	205	12	private	private	ADJ
taxlaw-12713	205	13	in	in	ADP
taxlaw-12713	205	14	nature	nature	NOUN
taxlaw-12713	205	15	.	.	PUNCT
taxlaw-12713	206	1	early	early	ADJ
taxlaw-12713	206	2	judicial	judicial	ADJ
taxlaw-12713	206	3	treatment	treatment	NOUN
taxlaw-12713	206	4	,	,	PUNCT
taxlaw-12713	206	5	such	such	ADJ
taxlaw-12713	206	6	as	as	ADP
taxlaw-12713	206	7	in	in	ADP
taxlaw-12713	206	8	the	the	DET
taxlaw-12713	206	9	trustees	trustee	NOUN
taxlaw-12713	206	10	of	of	ADP
taxlaw-12713	206	11	dartmouth	dartmouth	PROPN
taxlaw-12713	206	12	college	college	PROPN
taxlaw-12713	206	13	v.	v.	PROPN
taxlaw-12713	206	14	woodward	woodward	PROPN
taxlaw-12713	206	15	,	,	PUNCT
taxlaw-12713	206	16	made	make	VERB
taxlaw-12713	206	17	it	it	PRON
taxlaw-12713	206	18	clear	clear	ADJ
taxlaw-12713	206	19	that	that	SCONJ
taxlaw-12713	206	20	we	we	PRON
taxlaw-12713	206	21	grant	grant	VERB
taxlaw-12713	206	22	some	some	DET
taxlaw-12713	206	23	private	private	ADJ
taxlaw-12713	206	24	corporate	corporate	ADJ
taxlaw-12713	206	25	rights	right	NOUN
taxlaw-12713	206	26	to	to	ADP
taxlaw-12713	206	27	charitable	charitable	ADJ
taxlaw-12713	206	28	nonprofit	nonprofit	ADJ
taxlaw-12713	206	29	corporations.36	corporations.36	NOUN
taxlaw-12713	206	30	the	the	DET
taxlaw-12713	206	31	government	government	NOUN
taxlaw-12713	206	32	could	could	AUX
taxlaw-12713	206	33	not	not	PART
taxlaw-12713	206	34	simply	simply	ADV
taxlaw-12713	206	35	interfere	interfere	VERB
taxlaw-12713	206	36	with	with	ADP
taxlaw-12713	206	37	its	its	PRON
taxlaw-12713	206	38	contractual	contractual	ADJ
taxlaw-12713	206	39	arrangements	arrangement	NOUN
taxlaw-12713	206	40	because	because	SCONJ
taxlaw-12713	206	41	the	the	DET
taxlaw-12713	206	42	constitution	constitution	NOUN
taxlaw-12713	206	43	forbids	forbid	VERB
taxlaw-12713	206	44	such	such	ADJ
taxlaw-12713	206	45	interference	interference	NOUN
taxlaw-12713	206	46	.	.	PUNCT
taxlaw-12713	207	1	regardless	regardless	ADV
taxlaw-12713	207	2	,	,	PUNCT
taxlaw-12713	207	3	the	the	DET
taxlaw-12713	207	4	legal	legal	ADJ
taxlaw-12713	207	5	treatment	treatment	NOUN
taxlaw-12713	207	6	of	of	ADP
taxlaw-12713	207	7	charity	charity	NOUN
taxlaw-12713	207	8	places	place	VERB
taxlaw-12713	207	9	it	it	PRON
taxlaw-12713	207	10	at	at	ADP
taxlaw-12713	207	11	least	least	ADJ
taxlaw-12713	207	12	into	into	ADP
taxlaw-12713	207	13	a	a	DET
taxlaw-12713	207	14	quasi	quasi	ADJ
taxlaw-12713	207	15	-	-	ADJ
taxlaw-12713	207	16	public	public	ADJ
taxlaw-12713	207	17	sphere	sphere	NOUN
taxlaw-12713	207	18	.	.	PUNCT
taxlaw-12713	208	1	sometimes	sometimes	ADV
taxlaw-12713	208	2	called	call	VERB
taxlaw-12713	208	3	the	the	DET
taxlaw-12713	208	4	third	third	ADJ
taxlaw-12713	208	5	sector	sector	NOUN
taxlaw-12713	208	6	or	or	CCONJ
taxlaw-12713	208	7	the	the	DET
taxlaw-12713	208	8	independent	independent	ADJ
taxlaw-12713	208	9	sector	sector	NOUN
taxlaw-12713	208	10	,	,	PUNCT
taxlaw-12713	208	11	charitable	charitable	ADJ
taxlaw-12713	208	12	organizations	organization	NOUN
taxlaw-12713	208	13	carry	carry	VERB
taxlaw-12713	208	14	out	out	ADP
taxlaw-12713	208	15	a	a	DET
taxlaw-12713	208	16	wide	wide	ADJ
taxlaw-12713	208	17	range	range	NOUN
taxlaw-12713	208	18	of	of	ADP
taxlaw-12713	208	19	activities	activity	NOUN
taxlaw-12713	208	20	in	in	ADP
taxlaw-12713	208	21	spaces	space	NOUN
taxlaw-12713	208	22	that	that	PRON
taxlaw-12713	208	23	are	be	AUX
taxlaw-12713	208	24	neither	neither	CCONJ
taxlaw-12713	208	25	the	the	DET
taxlaw-12713	208	26	government	government	NOUN
taxlaw-12713	208	27	nor	nor	CCONJ
taxlaw-12713	208	28	for	for	ADP
taxlaw-12713	208	29	-	-	PUNCT
taxlaw-12713	208	30	profit	profit	NOUN
taxlaw-12713	208	31	.	.	PUNCT
taxlaw-12713	209	1	they	they	PRON
taxlaw-12713	209	2	range	range	VERB
taxlaw-12713	209	3	from	from	ADP
taxlaw-12713	209	4	the	the	DET
taxlaw-12713	209	5	very	very	ADV
taxlaw-12713	209	6	small	small	ADJ
taxlaw-12713	209	7	,	,	PUNCT
taxlaw-12713	209	8	like	like	ADP
taxlaw-12713	209	9	a	a	DET
taxlaw-12713	209	10	local	local	ADJ
taxlaw-12713	209	11	book	book	NOUN
taxlaw-12713	209	12	club	club	NOUN
taxlaw-12713	209	13	or	or	CCONJ
taxlaw-12713	209	14	a	a	DET
taxlaw-12713	209	15	society	society	NOUN
taxlaw-12713	209	16	appreciating	appreciate	VERB
taxlaw-12713	209	17	an	an	DET
taxlaw-12713	209	18	obscure	obscure	ADJ
taxlaw-12713	209	19	philosopher	philosopher	NOUN
taxlaw-12713	209	20	,	,	PUNCT
taxlaw-12713	209	21	to	to	ADP
taxlaw-12713	209	22	the	the	DET
taxlaw-12713	209	23	medium	medium	ADJ
taxlaw-12713	209	24	,	,	PUNCT
taxlaw-12713	209	25	like	like	ADP
taxlaw-12713	209	26	local	local	ADJ
taxlaw-12713	209	27	children	child	NOUN
taxlaw-12713	209	28	’s	’s	PART
taxlaw-12713	209	29	sports	sport	NOUN
taxlaw-12713	209	30	associations	association	NOUN
taxlaw-12713	209	31	and	and	CCONJ
taxlaw-12713	209	32	groups	group	NOUN
taxlaw-12713	209	33	advocating	advocate	VERB
taxlaw-12713	209	34	to	to	ADP
taxlaw-12713	209	35	state	state	NOUN
taxlaw-12713	209	36	legislatures	legislature	NOUN
taxlaw-12713	209	37	on	on	ADP
taxlaw-12713	209	38	matters	matter	NOUN
taxlaw-12713	209	39	of	of	ADP
taxlaw-12713	209	40	poverty	poverty	NOUN
taxlaw-12713	209	41	within	within	ADP
taxlaw-12713	209	42	the	the	DET
taxlaw-12713	209	43	state	state	NOUN
taxlaw-12713	209	44	,	,	PUNCT
taxlaw-12713	209	45	to	to	ADP
taxlaw-12713	209	46	the	the	DET
taxlaw-12713	209	47	large	large	ADJ
taxlaw-12713	209	48	,	,	PUNCT
taxlaw-12713	209	49	like	like	ADP
taxlaw-12713	209	50	giant	giant	ADJ
taxlaw-12713	209	51	hospital	hospital	NOUN
taxlaw-12713	209	52	systems	system	NOUN
taxlaw-12713	209	53	and	and	CCONJ
taxlaw-12713	209	54	universities	university	NOUN
taxlaw-12713	209	55	spanning	span	VERB
taxlaw-12713	209	56	the	the	DET
taxlaw-12713	209	57	globe	globe	NOUN
taxlaw-12713	209	58	.	.	PUNCT
taxlaw-12713	210	1	as	as	SCONJ
taxlaw-12713	210	2	mentioned	mention	VERB
taxlaw-12713	210	3	in	in	ADP
taxlaw-12713	210	4	the	the	DET
taxlaw-12713	210	5	introduction	introduction	NOUN
taxlaw-12713	210	6	,	,	PUNCT
taxlaw-12713	210	7	nonprofit	nonprofit	ADJ
taxlaw-12713	210	8	charitable	charitable	ADJ
taxlaw-12713	210	9	organizations	organization	NOUN
taxlaw-12713	210	10	broadly	broadly	ADV
taxlaw-12713	210	11	fit	fit	ADJ
taxlaw-12713	210	12	into	into	ADP
taxlaw-12713	210	13	civil	civil	ADJ
taxlaw-12713	210	14	society	society	NOUN
taxlaw-12713	210	15	,	,	PUNCT
taxlaw-12713	210	16	defined	define	VERB
taxlaw-12713	210	17	as	as	ADP
taxlaw-12713	210	18	“	"	PUNCT
taxlaw-12713	210	19	institutional	institutional	ADJ
taxlaw-12713	210	20	spaces	space	NOUN
taxlaw-12713	210	21	and	and	CCONJ
taxlaw-12713	210	22	organizations	organization	NOUN
taxlaw-12713	210	23	outside	outside	ADP
taxlaw-12713	210	24	of	of	ADP
taxlaw-12713	210	25	the	the	DET
taxlaw-12713	210	26	government	government	NOUN
taxlaw-12713	210	27	,	,	PUNCT
taxlaw-12713	210	28	and	and	CCONJ
taxlaw-12713	210	29	outside	outside	ADP
taxlaw-12713	210	30	of	of	ADP
taxlaw-12713	210	31	economic	economic	ADJ
taxlaw-12713	210	32	power	power	NOUN
taxlaw-12713	210	33	,	,	PUNCT
taxlaw-12713	210	34	that	that	DET
taxlaw-12713	210	35	facilitate	facilitate	VERB
taxlaw-12713	210	36	and	and	CCONJ
taxlaw-12713	210	37	influence	influence	VERB
taxlaw-12713	210	38	collective	collective	ADJ
taxlaw-12713	210	39	decision	decision	NOUN
taxlaw-12713	210	40	-	-	PUNCT
taxlaw-12713	210	41	making	making	NOUN
taxlaw-12713	210	42	at	at	ADP
taxlaw-12713	210	43	the	the	DET
taxlaw-12713	210	44	state	state	NOUN
taxlaw-12713	210	45	level	level	NOUN
taxlaw-12713	210	46	.	.	PUNCT
taxlaw-12713	211	1	”37	”37	PUNCT
taxlaw-12713	211	2	the	the	DET
taxlaw-12713	211	3	major	major	ADJ
taxlaw-12713	211	4	democratic	democratic	ADJ
taxlaw-12713	211	5	traditions	tradition	NOUN
taxlaw-12713	211	6	of	of	ADP
taxlaw-12713	211	7	liberalism	liberalism	NOUN
taxlaw-12713	211	8	,	,	PUNCT
taxlaw-12713	211	9	republicanism	republicanism	NOUN
taxlaw-12713	211	10	,	,	PUNCT
taxlaw-12713	211	11	and	and	CCONJ
taxlaw-12713	211	12	deliberative	deliberative	ADJ
taxlaw-12713	211	13	democracy	democracy	NOUN
taxlaw-12713	211	14	all	all	PRON
taxlaw-12713	211	15	value	value	VERB
taxlaw-12713	211	16	this	this	DET
taxlaw-12713	211	17	sector	sector	NOUN
taxlaw-12713	211	18	in	in	ADP
taxlaw-12713	211	19	maintaining	maintain	VERB
taxlaw-12713	211	20	a	a	DET
taxlaw-12713	211	21	strong	strong	ADJ
taxlaw-12713	211	22	healthy	healthy	ADJ
taxlaw-12713	211	23	democratic	democratic	ADJ
taxlaw-12713	211	24	order.38	order.38	PROPN
taxlaw-12713	211	25	in	in	ADP
taxlaw-12713	211	26	the	the	DET
taxlaw-12713	211	27	liberal	liberal	ADJ
taxlaw-12713	211	28	model	model	NOUN
taxlaw-12713	211	29	,	,	PUNCT
taxlaw-12713	211	30	civil	civil	ADJ
taxlaw-12713	211	31	society	society	NOUN
taxlaw-12713	211	32	organizations	organization	NOUN
taxlaw-12713	211	33	protect	protect	VERB
taxlaw-12713	211	34	civic	civic	ADJ
taxlaw-12713	211	35	rights	right	NOUN
taxlaw-12713	211	36	like	like	ADP
taxlaw-12713	211	37	freedom	freedom	NOUN
taxlaw-12713	211	38	of	of	ADP
taxlaw-12713	211	39	speech	speech	NOUN
taxlaw-12713	211	40	,	,	PUNCT
taxlaw-12713	211	41	but	but	CCONJ
taxlaw-12713	211	42	they	they	PRON
taxlaw-12713	211	43	also	also	ADV
taxlaw-12713	211	44	serve	serve	VERB
taxlaw-12713	211	45	to	to	PART
taxlaw-12713	211	46	bring	bring	VERB
taxlaw-12713	211	47	citizen	citizen	NOUN
taxlaw-12713	211	48	needs	need	NOUN
taxlaw-12713	211	49	to	to	ADP
taxlaw-12713	211	50	the	the	DET
taxlaw-12713	211	51	government.39	government.39	PROPN
taxlaw-12713	211	52	republican	republican	ADJ
taxlaw-12713	211	53	theorists	theorist	NOUN
taxlaw-12713	211	54	particularly	particularly	ADV
taxlaw-12713	211	55	value	value	VERB
taxlaw-12713	211	56	the	the	DET
taxlaw-12713	211	57	potential	potential	NOUN
taxlaw-12713	211	58	of	of	ADP
taxlaw-12713	211	59	these	these	DET
taxlaw-12713	211	60	organizations	organization	NOUN
taxlaw-12713	211	61	to	to	PART
taxlaw-12713	211	62	prevent	prevent	VERB
taxlaw-12713	211	63	the	the	DET
taxlaw-12713	211	64	domination	domination	NOUN
taxlaw-12713	211	65	of	of	ADP
taxlaw-12713	211	66	government	government	NOUN
taxlaw-12713	211	67	over	over	ADP
taxlaw-12713	211	68	individual	individual	ADJ
taxlaw-12713	211	69	interests	interest	NOUN
taxlaw-12713	211	70	and	and	CCONJ
taxlaw-12713	211	71	rights.40	rights.40	PROPN
taxlaw-12713	211	72	deliberative	deliberative	ADJ
taxlaw-12713	211	73	democrats	democrat	NOUN
taxlaw-12713	211	74	find	find	VERB
taxlaw-12713	211	75	civil	civil	ADJ
taxlaw-12713	211	76	society	society	NOUN
taxlaw-12713	211	77	also	also	ADV
taxlaw-12713	211	78	healthy	healthy	ADJ
taxlaw-12713	211	79	to	to	ADP
taxlaw-12713	211	80	a	a	DET
taxlaw-12713	211	81	democratic	democratic	ADJ
taxlaw-12713	211	82	order	order	NOUN
taxlaw-12713	211	83	in	in	ADP
taxlaw-12713	211	84	protecting	protect	VERB
taxlaw-12713	211	85	against	against	ADP
taxlaw-12713	211	86	government	government	NOUN
taxlaw-12713	211	87	overreach	overreach	NOUN
taxlaw-12713	211	88	and	and	CCONJ
taxlaw-12713	211	89	in	in	ADP
taxlaw-12713	211	90	allowing	allow	VERB
taxlaw-12713	211	91	citizens	citizen	NOUN
taxlaw-12713	211	92	to	to	PART
taxlaw-12713	211	93	generate	generate	VERB
taxlaw-12713	211	94	important	important	ADJ
taxlaw-12713	211	95	information	information	NOUN
taxlaw-12713	211	96	and	and	CCONJ
taxlaw-12713	211	97	develop	develop	VERB
taxlaw-12713	211	98	opinions	opinion	NOUN
taxlaw-12713	211	99	,	,	PUNCT
taxlaw-12713	211	100	and	and	CCONJ
taxlaw-12713	211	101	,	,	PUNCT
taxlaw-12713	211	102	in	in	ADP
taxlaw-12713	211	103	turn	turn	NOUN
taxlaw-12713	211	104	,	,	PUNCT
taxlaw-12713	211	105	to	to	PART
taxlaw-12713	211	106	share	share	VERB
taxlaw-12713	211	107	those	those	DET
taxlaw-12713	211	108	opinions	opinion	NOUN
taxlaw-12713	211	109	with	with	ADP
taxlaw-12713	211	110	the	the	DET
taxlaw-12713	211	111	government	government	NOUN
taxlaw-12713	211	112	.	.	PUNCT
taxlaw-12713	212	1	nonprofit	nonprofit	ADJ
taxlaw-12713	212	2	charitable	charitable	ADJ
taxlaw-12713	212	3	organizations	organization	NOUN
taxlaw-12713	212	4	shape	shape	VERB
taxlaw-12713	212	5	and	and	CCONJ
taxlaw-12713	212	6	express	express	VERB
taxlaw-12713	212	7	who	who	PRON
taxlaw-12713	212	8	we	we	PRON
taxlaw-12713	212	9	are	be	AUX
taxlaw-12713	212	10	as	as	ADP
taxlaw-12713	212	11	a	a	DET
taxlaw-12713	212	12	society	society	NOUN
taxlaw-12713	212	13	.	.	PUNCT
taxlaw-12713	213	1	they	they	PRON
taxlaw-12713	213	2	implement	implement	VERB
taxlaw-12713	213	3	and	and	CCONJ
taxlaw-12713	213	4	operate	operate	VERB
taxlaw-12713	213	5	important	important	ADJ
taxlaw-12713	213	6	collective	collective	ADJ
taxlaw-12713	213	7	activities	activity	NOUN
taxlaw-12713	213	8	of	of	ADP
taxlaw-12713	213	9	the	the	DET
taxlaw-12713	213	10	united	united	PROPN
taxlaw-12713	213	11	states	states	PROPN
taxlaw-12713	213	12	including	include	VERB
taxlaw-12713	213	13	educating	educate	VERB
taxlaw-12713	213	14	and	and	CCONJ
taxlaw-12713	213	15	tending	tend	VERB
taxlaw-12713	213	16	to	to	ADP
taxlaw-12713	213	17	the	the	DET
taxlaw-12713	213	18	healthcare	healthcare	NOUN
taxlaw-12713	213	19	of	of	ADP
taxlaw-12713	213	20	our	our	PRON
taxlaw-12713	213	21	population	population	NOUN
taxlaw-12713	213	22	.	.	PUNCT
taxlaw-12713	214	1	the	the	DET
taxlaw-12713	214	2	nonprofit	nonprofit	ADJ
taxlaw-12713	214	3	community	community	NOUN
taxlaw-12713	214	4	engages	engage	VERB
taxlaw-12713	214	5	in	in	ADP
taxlaw-12713	214	6	a	a	DET
taxlaw-12713	214	7	deliberative	deliberative	ADJ
taxlaw-12713	214	8	process	process	NOUN
taxlaw-12713	214	9	with	with	ADP
taxlaw-12713	214	10	our	our	PRON
taxlaw-12713	214	11	government	government	NOUN
taxlaw-12713	214	12	to	to	PART
taxlaw-12713	214	13	help	help	VERB
taxlaw-12713	214	14	find	find	VERB
taxlaw-12713	214	15	out	out	ADP
taxlaw-12713	214	16	the	the	DET
taxlaw-12713	214	17	needs	need	NOUN
taxlaw-12713	214	18	of	of	ADP
taxlaw-12713	214	19	the	the	DET
taxlaw-12713	214	20	people	people	NOUN
taxlaw-12713	214	21	and	and	CCONJ
taxlaw-12713	214	22	to	to	PART
taxlaw-12713	214	23	meet	meet	VERB
taxlaw-12713	214	24	their	their	PRON
taxlaw-12713	214	25	needs	need	NOUN
taxlaw-12713	214	26	either	either	CCONJ
taxlaw-12713	214	27	through	through	ADP
taxlaw-12713	214	28	contracting	contracting	NOUN
taxlaw-12713	214	29	or	or	CCONJ
taxlaw-12713	214	30	through	through	ADP
taxlaw-12713	214	31	other	other	ADJ
taxlaw-12713	214	32	means	mean	NOUN
taxlaw-12713	214	33	.	.	PUNCT
taxlaw-12713	215	1	we	we	PRON
taxlaw-12713	215	2	all	all	PRON
taxlaw-12713	215	3	have	have	VERB
taxlaw-12713	215	4	a	a	DET
taxlaw-12713	215	5	personal	personal	ADJ
taxlaw-12713	215	6	and	and	CCONJ
taxlaw-12713	215	7	collective	collective	ADJ
taxlaw-12713	215	8	interest	interest	NOUN
taxlaw-12713	215	9	in	in	ADP
taxlaw-12713	215	10	ensuring	ensure	VERB
taxlaw-12713	215	11	that	that	SCONJ
taxlaw-12713	215	12	charitable	charitable	ADJ
taxlaw-12713	215	13	organizations	organization	NOUN
taxlaw-12713	215	14	are	be	AUX
taxlaw-12713	215	15	well	well	ADV
taxlaw-12713	215	16	-	-	PUNCT
taxlaw-12713	215	17	managed	manage	VERB
taxlaw-12713	215	18	and	and	CCONJ
taxlaw-12713	215	19	regulated	regulate	VERB
taxlaw-12713	215	20	to	to	PART
taxlaw-12713	215	21	further	further	VERB
taxlaw-12713	215	22	their	their	PRON
taxlaw-12713	215	23	missions	mission	NOUN
taxlaw-12713	215	24	.	.	PUNCT
taxlaw-12713	216	1	according	accord	VERB
taxlaw-12713	216	2	to	to	ADP
taxlaw-12713	216	3	the	the	DET
taxlaw-12713	216	4	urban	urban	PROPN
taxlaw-12713	216	5	institute	institute	PROPN
taxlaw-12713	216	6	,	,	PUNCT
taxlaw-12713	216	7	“	"	PUNCT
taxlaw-12713	216	8	[	[	X
taxlaw-12713	216	9	t]he	t]he	ADV
taxlaw-12713	216	10	nonprofit	nonprofit	ADJ
taxlaw-12713	216	11	sector	sector	NOUN
taxlaw-12713	216	12	contributed	contribute	VERB
taxlaw-12713	216	13	an	an	DET
taxlaw-12713	216	14	estimated	estimate	VERB
taxlaw-12713	216	15	$	$	SYM
taxlaw-12713	216	16	1.0472	1.0472	NUM
taxlaw-12713	216	17	trillion	trillion	NUM
taxlaw-12713	216	18	to	to	ADP
taxlaw-12713	216	19	the	the	DET
taxlaw-12713	216	20	us	us	PROPN
taxlaw-12713	216	21	economy	economy	NOUN
taxlaw-12713	216	22	in	in	ADP
taxlaw-12713	216	23	2016	2016	NUM
taxlaw-12713	216	24	,	,	PUNCT
taxlaw-12713	216	25	composing	compose	VERB
taxlaw-12713	216	26	5.6	5.6	NUM
taxlaw-12713	216	27	percent	percent	NOUN
taxlaw-12713	216	28	of	of	ADP
taxlaw-12713	216	29	the	the	DET
taxlaw-12713	216	30	country	country	NOUN
taxlaw-12713	216	31	’s	’s	PART
taxlaw-12713	216	32	gross	gross	ADJ
taxlaw-12713	216	33	domestic	domestic	ADJ
taxlaw-12713	216	34	product	product	NOUN
taxlaw-12713	216	35	.	.	PUNCT
taxlaw-12713	217	1	”41	”41	PROPN
taxlaw-12713	217	2	by	by	ADP
taxlaw-12713	217	3	far	far	ADV
taxlaw-12713	217	4	,	,	PUNCT
taxlaw-12713	217	5	the	the	DET
taxlaw-12713	217	6	largest	large	ADJ
taxlaw-12713	217	7	group	group	NOUN
taxlaw-12713	217	8	of	of	ADP
taxlaw-12713	217	9	nonprofits	nonprofit	NOUN
taxlaw-12713	217	10	are	be	AUX
taxlaw-12713	217	11	charitable	charitable	ADJ
taxlaw-12713	217	12	organizations	organization	NOUN
taxlaw-12713	217	13	,	,	PUNCT
taxlaw-12713	217	14	according	accord	VERB
taxlaw-12713	217	15	to	to	ADP
taxlaw-12713	217	16	the	the	DET
taxlaw-12713	217	17	urban	urban	PROPN
taxlaw-12713	217	18	institute	institute	PROPN
taxlaw-12713	217	19	,	,	PUNCT
taxlaw-12713	217	20	making	make	VERB
taxlaw-12713	217	21	up	up	ADP
taxlaw-12713	217	22	“	"	PUNCT
taxlaw-12713	217	23	threequarters	threequarter	NOUN
taxlaw-12713	217	24	of	of	ADP
taxlaw-12713	217	25	revenue	revenue	NOUN
taxlaw-12713	217	26	and	and	CCONJ
taxlaw-12713	217	27	expenses	expense	NOUN
taxlaw-12713	217	28	for	for	ADP
taxlaw-12713	217	29	the	the	DET
taxlaw-12713	217	30	nonprofit	nonprofit	ADJ
taxlaw-12713	217	31	sector	sector	NOUN
taxlaw-12713	217	32	as	as	ADP
taxlaw-12713	217	33	a	a	DET
taxlaw-12713	217	34	whole	whole	ADJ
taxlaw-12713	217	35	(	(	PUNCT
taxlaw-12713	217	36	$	$	SYM
taxlaw-12713	217	37	2.04	2.04	NUM
taxlaw-12713	217	38	trillion	trillion	NUM
taxlaw-12713	217	39	36	36	NUM
taxlaw-12713	217	40	trs	trs	PROPN
taxlaw-12713	217	41	.	.	PUNCT
taxlaw-12713	218	1	of	of	ADP
taxlaw-12713	218	2	dartmouth	dartmouth	PROPN
taxlaw-12713	218	3	coll	coll	PROPN
taxlaw-12713	218	4	.	.	PUNCT
taxlaw-12713	219	1	v.	v.	ADP
taxlaw-12713	219	2	woodward	woodward	PROPN
taxlaw-12713	219	3	,	,	PUNCT
taxlaw-12713	219	4	17	17	NUM
taxlaw-12713	219	5	u.s	u.s	PROPN
taxlaw-12713	219	6	.	.	PROPN
taxlaw-12713	219	7	518	518	NUM
taxlaw-12713	219	8	(	(	PUNCT
taxlaw-12713	219	9	1819	1819	NUM
taxlaw-12713	219	10	)	)	PUNCT
taxlaw-12713	219	11	.	.	PUNCT
taxlaw-12713	220	1	37	37	NUM
taxlaw-12713	220	2	hackney	hackney	PROPN
taxlaw-12713	220	3	,	,	PUNCT
taxlaw-12713	220	4	political	political	ADJ
taxlaw-12713	220	5	justice	justice	NOUN
taxlaw-12713	220	6	,	,	PUNCT
taxlaw-12713	220	7	supra	supra	PROPN
taxlaw-12713	220	8	note	note	NOUN
taxlaw-12713	220	9	9	9	NUM
taxlaw-12713	220	10	,	,	PUNCT
taxlaw-12713	220	11	at	at	ADP
taxlaw-12713	220	12	275	275	NUM
taxlaw-12713	220	13	.	.	PUNCT
taxlaw-12713	220	14	38	38	NUM
taxlaw-12713	220	15	i	i	PRON
taxlaw-12713	220	16	d.	d.	NOUN
taxlaw-12713	220	17	at	at	ADP
taxlaw-12713	220	18	284–87	284–87	NUM
taxlaw-12713	220	19	.	.	PUNCT
taxlaw-12713	220	20	39	39	NUM
taxlaw-12713	221	1	i	i	PRON
taxlaw-12713	221	2	d.	d.	PROPN
taxlaw-12713	221	3	40	40	NUM
taxlaw-12713	222	1	i	i	PRON
taxlaw-12713	222	2	d.	d.	PROPN
taxlaw-12713	222	3	41	41	NUM
taxlaw-12713	222	4	nccs	nccs	PROPN
taxlaw-12713	222	5	project	project	NOUN
taxlaw-12713	222	6	team	team	NOUN
taxlaw-12713	222	7	,	,	PUNCT
taxlaw-12713	222	8	the	the	DET
taxlaw-12713	222	9	nonprofit	nonprofit	ADJ
taxlaw-12713	222	10	sector	sector	NOUN
taxlaw-12713	222	11	in	in	ADP
taxlaw-12713	222	12	brief	brief	ADJ
taxlaw-12713	222	13	2019	2019	NUM
taxlaw-12713	222	14	,	,	PUNCT
taxlaw-12713	222	15	urban	urban	PROPN
taxlaw-12713	222	16	institute	institute	PROPN
taxlaw-12713	222	17	,	,	PUNCT
taxlaw-12713	222	18	https://urbaninstitute	https://urbaninstitute	ADP
taxlaw-12713	222	19	.github.io	.github.io	PROPN
taxlaw-12713	222	20	/	/	SYM
taxlaw-12713	222	21	nccs	nccs	NOUN
taxlaw-12713	222	22	-	-	PUNCT
taxlaw-12713	222	23	legacy	legacy	NOUN
taxlaw-12713	222	24	/	/	SYM
taxlaw-12713	222	25	briefs	brief	NOUN
taxlaw-12713	222	26	/	/	SYM
taxlaw-12713	222	27	sector	sector	NOUN
taxlaw-12713	222	28	-	-	PUNCT
taxlaw-12713	222	29	brief-2019	brief-2019	VERB
taxlaw-12713	222	30	[	[	X
taxlaw-12713	222	31	perma.cc/c596-l2nl	perma.cc/c596-l2nl	NOUN
taxlaw-12713	222	32	]	]	X
taxlaw-12713	222	33	.	.	PUNCT
taxlaw-12713	223	1	2024	2024	NUM
taxlaw-12713	223	2	]	]	PUNCT
taxlaw-12713	223	3	keep	keep	VERB
taxlaw-12713	223	4	charitable	charitable	ADJ
taxlaw-12713	223	5	oversight	oversight	NOUN
taxlaw-12713	223	6	139	139	NUM
taxlaw-12713	223	7	and	and	CCONJ
taxlaw-12713	223	8	$	$	SYM
taxlaw-12713	223	9	1.94	1.94	NUM
taxlaw-12713	223	10	trillion	trillion	NUM
taxlaw-12713	223	11	,	,	PUNCT
taxlaw-12713	223	12	respectively	respectively	ADV
taxlaw-12713	223	13	)	)	PUNCT
taxlaw-12713	223	14	and	and	CCONJ
taxlaw-12713	223	15	just	just	ADV
taxlaw-12713	223	16	under	under	ADP
taxlaw-12713	223	17	two	two	NUM
taxlaw-12713	223	18	-	-	PUNCT
taxlaw-12713	223	19	thirds	third	NOUN
taxlaw-12713	223	20	of	of	ADP
taxlaw-12713	223	21	the	the	DET
taxlaw-12713	223	22	nonprofit	nonprofit	ADJ
taxlaw-12713	223	23	sector	sector	NOUN
taxlaw-12713	223	24	's	's	PART
taxlaw-12713	223	25	total	total	ADJ
taxlaw-12713	223	26	assets	asset	NOUN
taxlaw-12713	223	27	(	(	PUNCT
taxlaw-12713	223	28	$	$	SYM
taxlaw-12713	223	29	3.79	3.79	NUM
taxlaw-12713	223	30	trillion).”42	trillion).”42	NOUN
taxlaw-12713	223	31	the	the	DET
taxlaw-12713	223	32	charitable	charitable	ADJ
taxlaw-12713	223	33	sector	sector	NOUN
taxlaw-12713	223	34	has	have	AUX
taxlaw-12713	223	35	grown	grow	VERB
taxlaw-12713	223	36	over	over	ADP
taxlaw-12713	223	37	the	the	DET
taxlaw-12713	223	38	past	past	ADJ
taxlaw-12713	223	39	twenty	twenty	NUM
taxlaw-12713	223	40	years	year	NOUN
taxlaw-12713	223	41	.	.	PUNCT
taxlaw-12713	224	1	over	over	ADP
taxlaw-12713	224	2	1.80	1.80	NUM
taxlaw-12713	224	3	million	million	NUM
taxlaw-12713	224	4	tax	tax	NOUN
taxlaw-12713	224	5	-	-	PUNCT
taxlaw-12713	224	6	exempt	exempt	ADJ
taxlaw-12713	224	7	entities	entity	NOUN
taxlaw-12713	224	8	were	be	AUX
taxlaw-12713	224	9	registered	register	VERB
taxlaw-12713	224	10	with	with	ADP
taxlaw-12713	224	11	the	the	DET
taxlaw-12713	224	12	irs	irs	PROPN
taxlaw-12713	224	13	in	in	ADP
taxlaw-12713	224	14	2022.43	2022.43	NUM
taxlaw-12713	224	15	of	of	ADP
taxlaw-12713	224	16	those	those	PRON
taxlaw-12713	224	17	,	,	PUNCT
taxlaw-12713	224	18	charities	charity	NOUN
taxlaw-12713	224	19	comprised	comprise	VERB
taxlaw-12713	224	20	1.48	1.48	NUM
taxlaw-12713	224	21	million.44	million.44	NOUN
taxlaw-12713	224	22	comparatively	comparatively	ADV
taxlaw-12713	224	23	,	,	PUNCT
taxlaw-12713	224	24	in	in	ADP
taxlaw-12713	224	25	2002	2002	NUM
taxlaw-12713	224	26	there	there	PRON
taxlaw-12713	224	27	were	be	VERB
taxlaw-12713	224	28	1.58	1.58	NUM
taxlaw-12713	224	29	million	million	NUM
taxlaw-12713	224	30	tax	tax	NOUN
taxlaw-12713	224	31	-	-	PUNCT
taxlaw-12713	224	32	exempt	exempt	ADJ
taxlaw-12713	224	33	entities	entity	NOUN
taxlaw-12713	224	34	registered	register	VERB
taxlaw-12713	224	35	with	with	ADP
taxlaw-12713	224	36	the	the	DET
taxlaw-12713	224	37	irs	irs	PROPN
taxlaw-12713	224	38	and	and	CCONJ
taxlaw-12713	224	39	approximately	approximately	ADV
taxlaw-12713	224	40	909,574	909,574	NUM
taxlaw-12713	224	41	charities.45	charities.45	NOUN
taxlaw-12713	224	42	in	in	ADP
taxlaw-12713	224	43	2022	2022	NUM
taxlaw-12713	224	44	,	,	PUNCT
taxlaw-12713	224	45	organizations	organization	NOUN
taxlaw-12713	224	46	filed	file	VERB
taxlaw-12713	224	47	over	over	ADP
taxlaw-12713	224	48	131,000	131,000	NUM
taxlaw-12713	224	49	applications	application	NOUN
taxlaw-12713	224	50	with	with	ADP
taxlaw-12713	224	51	the	the	DET
taxlaw-12713	224	52	irs	irs	PROPN
taxlaw-12713	224	53	to	to	PART
taxlaw-12713	224	54	be	be	AUX
taxlaw-12713	224	55	recognized	recognize	VERB
taxlaw-12713	224	56	as	as	ADP
taxlaw-12713	224	57	charities	charity	NOUN
taxlaw-12713	224	58	under	under	ADP
taxlaw-12713	224	59	the	the	DET
taxlaw-12713	224	60	code,46	code,46	NOUN
taxlaw-12713	224	61	while	while	SCONJ
taxlaw-12713	224	62	in	in	ADP
taxlaw-12713	224	63	2002	2002	NUM
taxlaw-12713	224	64	,	,	PUNCT
taxlaw-12713	224	65	organizations	organization	NOUN
taxlaw-12713	224	66	filed	file	VERB
taxlaw-12713	224	67	over	over	ADP
taxlaw-12713	224	68	79,000	79,000	NUM
taxlaw-12713	224	69	applications.47	applications.47	NOUN
taxlaw-12713	224	70	in	in	ADP
taxlaw-12713	224	71	2012	2012	NUM
taxlaw-12713	224	72	,	,	PUNCT
taxlaw-12713	224	73	tax	tax	NOUN
taxlaw-12713	224	74	-	-	PUNCT
taxlaw-12713	224	75	exempt	exempt	ADJ
taxlaw-12713	224	76	entities	entity	NOUN
taxlaw-12713	224	77	filed	file	VERB
taxlaw-12713	224	78	around	around	ADP
taxlaw-12713	224	79	1.4	1.4	NUM
taxlaw-12713	224	80	million	million	NUM
taxlaw-12713	224	81	returns	return	NOUN
taxlaw-12713	224	82	,	,	PUNCT
taxlaw-12713	224	83	while	while	SCONJ
taxlaw-12713	224	84	in	in	ADP
taxlaw-12713	224	85	2022	2022	NUM
taxlaw-12713	224	86	,	,	PUNCT
taxlaw-12713	224	87	they	they	PRON
taxlaw-12713	224	88	filed	file	VERB
taxlaw-12713	224	89	around	around	ADP
taxlaw-12713	224	90	1.8	1.8	NUM
taxlaw-12713	224	91	million	million	NUM
taxlaw-12713	224	92	returns.48	returns.48	NOUN
taxlaw-12713	224	93	one	one	NUM
taxlaw-12713	224	94	other	other	ADJ
taxlaw-12713	224	95	note	note	NOUN
taxlaw-12713	224	96	from	from	ADP
taxlaw-12713	224	97	this	this	DET
taxlaw-12713	224	98	data	data	NOUN
taxlaw-12713	224	99	is	be	AUX
taxlaw-12713	224	100	that	that	SCONJ
taxlaw-12713	224	101	there	there	PRON
taxlaw-12713	224	102	is	be	VERB
taxlaw-12713	224	103	great	great	ADJ
taxlaw-12713	224	104	variation	variation	NOUN
taxlaw-12713	224	105	in	in	ADP
taxlaw-12713	224	106	the	the	DET
taxlaw-12713	224	107	size	size	NOUN
taxlaw-12713	224	108	of	of	ADP
taxlaw-12713	224	109	the	the	DET
taxlaw-12713	224	110	charitable	charitable	ADJ
taxlaw-12713	224	111	sector	sector	NOUN
taxlaw-12713	224	112	in	in	ADP
taxlaw-12713	224	113	the	the	DET
taxlaw-12713	224	114	different	different	ADJ
taxlaw-12713	224	115	states	state	NOUN
taxlaw-12713	224	116	.	.	PUNCT
taxlaw-12713	225	1	tax	tax	NOUN
taxlaw-12713	225	2	-	-	PUNCT
taxlaw-12713	225	3	exempt	exempt	ADJ
taxlaw-12713	225	4	organizations	organization	NOUN
taxlaw-12713	225	5	in	in	ADP
taxlaw-12713	225	6	california	california	PROPN
taxlaw-12713	225	7	made	make	VERB
taxlaw-12713	225	8	over	over	ADP
taxlaw-12713	225	9	185,000	185,000	NUM
taxlaw-12713	225	10	returns	return	NOUN
taxlaw-12713	225	11	,	,	PUNCT
taxlaw-12713	225	12	for	for	ADP
taxlaw-12713	225	13	instance	instance	NOUN
taxlaw-12713	225	14	,	,	PUNCT
taxlaw-12713	225	15	while	while	SCONJ
taxlaw-12713	225	16	in	in	ADP
taxlaw-12713	225	17	wyoming	wyoming	NOUN
taxlaw-12713	225	18	,	,	PUNCT
taxlaw-12713	225	19	tax	tax	NOUN
taxlaw-12713	225	20	-	-	PUNCT
taxlaw-12713	225	21	exempt	exempt	ADJ
taxlaw-12713	225	22	entities	entity	NOUN
taxlaw-12713	225	23	filed	file	VERB
taxlaw-12713	225	24	only	only	ADV
taxlaw-12713	225	25	around	around	ADV
taxlaw-12713	225	26	4,000.49	4,000.49	NUM
taxlaw-12713	225	27	most	most	ADJ
taxlaw-12713	225	28	nonprofits	nonprofit	NOUN
taxlaw-12713	225	29	are	be	AUX
taxlaw-12713	225	30	small	small	ADJ
taxlaw-12713	225	31	.	.	PUNCT
taxlaw-12713	226	1	according	accord	VERB
taxlaw-12713	226	2	to	to	ADP
taxlaw-12713	226	3	irs	irs	PROPN
taxlaw-12713	226	4	statistics,50	statistics,50	NOUN
taxlaw-12713	226	5	in	in	ADP
taxlaw-12713	226	6	2016	2016	NUM
taxlaw-12713	226	7	,	,	PUNCT
taxlaw-12713	226	8	about	about	ADP
taxlaw-12713	226	9	twothirds	twothird	NOUN
taxlaw-12713	226	10	of	of	ADP
taxlaw-12713	226	11	nonprofits	nonprofit	NOUN
taxlaw-12713	226	12	had	have	VERB
taxlaw-12713	226	13	less	less	ADJ
taxlaw-12713	226	14	than	than	ADP
taxlaw-12713	226	15	$	$	SYM
taxlaw-12713	226	16	500,000	500,000	NUM
taxlaw-12713	226	17	in	in	ADP
taxlaw-12713	226	18	expenses.51	expenses.51	NOUN
taxlaw-12713	226	19	because	because	SCONJ
taxlaw-12713	226	20	the	the	DET
taxlaw-12713	226	21	irs	irs	PROPN
taxlaw-12713	226	22	does	do	AUX
taxlaw-12713	226	23	not	not	PART
taxlaw-12713	226	24	require	require	VERB
taxlaw-12713	226	25	returns	return	NOUN
taxlaw-12713	226	26	from	from	ADP
taxlaw-12713	226	27	small	small	ADJ
taxlaw-12713	226	28	organizations	organization	NOUN
taxlaw-12713	226	29	,	,	PUNCT
taxlaw-12713	226	30	that	that	DET
taxlaw-12713	226	31	percentage	percentage	NOUN
taxlaw-12713	226	32	is	be	AUX
taxlaw-12713	226	33	a	a	DET
taxlaw-12713	226	34	significant	significant	ADJ
taxlaw-12713	226	35	understatement	understatement	NOUN
taxlaw-12713	226	36	of	of	ADP
taxlaw-12713	226	37	small	small	ADJ
taxlaw-12713	226	38	organizations	organization	NOUN
taxlaw-12713	226	39	.	.	PUNCT
taxlaw-12713	227	1	according	accord	VERB
taxlaw-12713	227	2	to	to	ADP
taxlaw-12713	227	3	the	the	DET
taxlaw-12713	227	4	urban	urban	ADJ
taxlaw-12713	227	5	sector	sector	NOUN
taxlaw-12713	227	6	,	,	PUNCT
taxlaw-12713	227	7	in	in	ADP
taxlaw-12713	227	8	2016	2016	NUM
taxlaw-12713	227	9	human	human	ADJ
taxlaw-12713	227	10	services	service	NOUN
taxlaw-12713	227	11	charities	charity	NOUN
taxlaw-12713	227	12	were	be	AUX
taxlaw-12713	227	13	the	the	DET
taxlaw-12713	227	14	most	most	ADV
taxlaw-12713	227	15	numerous	numerous	ADJ
taxlaw-12713	227	16	,	,	PUNCT
taxlaw-12713	227	17	making	make	VERB
taxlaw-12713	227	18	up	up	ADP
taxlaw-12713	227	19	over	over	ADP
taxlaw-12713	227	20	35	35	NUM
taxlaw-12713	227	21	%	%	NOUN
taxlaw-12713	227	22	of	of	ADP
taxlaw-12713	227	23	the	the	DET
taxlaw-12713	227	24	charity	charity	NOUN
taxlaw-12713	227	25	population.52	population.52	VERB
taxlaw-12713	227	26	the	the	DET
taxlaw-12713	227	27	next	next	ADJ
taxlaw-12713	227	28	most	most	ADV
taxlaw-12713	227	29	numerous	numerous	ADJ
taxlaw-12713	227	30	were	be	AUX
taxlaw-12713	227	31	education	education	NOUN
taxlaw-12713	227	32	at	at	ADP
taxlaw-12713	227	33	over	over	ADP
taxlaw-12713	227	34	17	17	NUM
taxlaw-12713	227	35	%	%	NOUN
taxlaw-12713	227	36	and	and	CCONJ
taxlaw-12713	227	37	health	health	NOUN
taxlaw-12713	227	38	-	-	PUNCT
taxlaw-12713	227	39	focused	focus	VERB
taxlaw-12713	227	40	charities	charity	NOUN
taxlaw-12713	227	41	at	at	ADP
taxlaw-12713	227	42	over	over	ADP
taxlaw-12713	227	43	12%.53	12%.53	NUM
taxlaw-12713	227	44	arts	art	NOUN
taxlaw-12713	227	45	organizations	organization	NOUN
taxlaw-12713	227	46	make	make	VERB
taxlaw-12713	227	47	up	up	ADP
taxlaw-12713	227	48	about	about	ADV
taxlaw-12713	227	49	10	10	NUM
taxlaw-12713	227	50	%	%	NOUN
taxlaw-12713	227	51	and	and	CCONJ
taxlaw-12713	227	52	religious	religious	ADJ
taxlaw-12713	227	53	organizations	organization	NOUN
taxlaw-12713	227	54	a	a	DET
taxlaw-12713	227	55	bit	bit	NOUN
taxlaw-12713	227	56	over	over	ADP
taxlaw-12713	227	57	6%.54	6%.54	NUM
taxlaw-12713	227	58	these	these	DET
taxlaw-12713	227	59	numbers	number	NOUN
taxlaw-12713	227	60	only	only	ADV
taxlaw-12713	227	61	paint	paint	VERB
taxlaw-12713	227	62	a	a	DET
taxlaw-12713	227	63	small	small	ADJ
taxlaw-12713	227	64	part	part	NOUN
taxlaw-12713	227	65	of	of	ADP
taxlaw-12713	227	66	the	the	DET
taxlaw-12713	227	67	picture	picture	NOUN
taxlaw-12713	227	68	of	of	ADP
taxlaw-12713	227	69	the	the	DET
taxlaw-12713	227	70	charitable	charitable	ADJ
taxlaw-12713	227	71	sector	sector	NOUN
taxlaw-12713	227	72	.	.	PUNCT
taxlaw-12713	228	1	hospitals	hospital	NOUN
taxlaw-12713	228	2	,	,	PUNCT
taxlaw-12713	228	3	which	which	PRON
taxlaw-12713	228	4	make	make	VERB
taxlaw-12713	228	5	up	up	ADP
taxlaw-12713	228	6	about	about	ADV
taxlaw-12713	228	7	2	2	NUM
taxlaw-12713	228	8	%	%	NOUN
taxlaw-12713	228	9	of	of	ADP
taxlaw-12713	228	10	charities	charity	NOUN
taxlaw-12713	228	11	in	in	ADP
taxlaw-12713	228	12	number	number	NOUN
taxlaw-12713	228	13	,	,	PUNCT
taxlaw-12713	228	14	earned	earn	VERB
taxlaw-12713	228	15	over	over	ADP
taxlaw-12713	228	16	$	$	SYM
taxlaw-12713	228	17	1	1	NUM
taxlaw-12713	228	18	trillion	trillion	NUM
taxlaw-12713	228	19	in	in	ADP
taxlaw-12713	228	20	revenue	revenue	NOUN
taxlaw-12713	228	21	in	in	ADP
taxlaw-12713	228	22	2016	2016	NUM
taxlaw-12713	228	23	,	,	PUNCT
taxlaw-12713	228	24	making	make	VERB
taxlaw-12713	228	25	up	up	ADP
taxlaw-12713	228	26	about	about	ADV
taxlaw-12713	228	27	half	half	NOUN
taxlaw-12713	228	28	of	of	ADP
taxlaw-12713	228	29	the	the	DET
taxlaw-12713	228	30	revenue	revenue	NOUN
taxlaw-12713	228	31	of	of	ADP
taxlaw-12713	228	32	the	the	DET
taxlaw-12713	228	33	charitable	charitable	ADJ
taxlaw-12713	228	34	sector.55	sector.55	NOUN
taxlaw-12713	228	35	higher	high	ADJ
taxlaw-12713	228	36	education	education	NOUN
taxlaw-12713	228	37	generated	generate	VERB
taxlaw-12713	228	38	about	about	ADV
taxlaw-12713	228	39	$	$	SYM
taxlaw-12713	228	40	226	226	NUM
taxlaw-12713	228	41	billion	billion	NUM
taxlaw-12713	228	42	in	in	ADP
taxlaw-12713	228	43	revenue	revenue	NOUN
taxlaw-12713	228	44	,	,	PUNCT
taxlaw-12713	228	45	while	while	SCONJ
taxlaw-12713	228	46	human	human	ADJ
taxlaw-12713	228	47	services	service	NOUN
taxlaw-12713	228	48	brought	bring	VERB
taxlaw-12713	228	49	in	in	ADP
taxlaw-12713	228	50	about	about	ADP
taxlaw-12713	228	51	$	$	SYM
taxlaw-12713	228	52	243	243	NUM
taxlaw-12713	228	53	billion.56	billion.56	NOUN
taxlaw-12713	228	54	arts	art	NOUN
taxlaw-12713	228	55	organizations	organization	NOUN
taxlaw-12713	228	56	earned	earn	VERB
taxlaw-12713	228	57	around	around	ADP
taxlaw-12713	228	58	$	$	SYM
taxlaw-12713	228	59	40	40	NUM
taxlaw-12713	228	60	billion	billion	NUM
taxlaw-12713	228	61	in	in	ADP
taxlaw-12713	228	62	revenue.57	revenue.57	PROPN
taxlaw-12713	228	63	approximately	approximately	ADV
taxlaw-12713	228	64	$	$	SYM
taxlaw-12713	228	65	400	400	NUM
taxlaw-12713	228	66	billion	billion	NUM
taxlaw-12713	228	67	of	of	ADP
taxlaw-12713	228	68	charitable	charitable	ADJ
taxlaw-12713	228	69	revenue	revenue	NOUN
taxlaw-12713	228	70	comes	come	VERB
taxlaw-12713	228	71	from	from	ADP
taxlaw-12713	228	72	charitable	charitable	ADJ
taxlaw-12713	228	73	contributions	contribution	NOUN
taxlaw-12713	228	74	.	.	PUNCT
taxlaw-12713	229	1	churches	church	NOUN
taxlaw-12713	229	2	and	and	CCONJ
taxlaw-12713	229	3	religious	religious	ADJ
taxlaw-12713	229	4	organizations	organization	NOUN
taxlaw-12713	229	5	receive	receive	VERB
taxlaw-12713	229	6	almost	almost	ADV
taxlaw-12713	229	7	a	a	DET
taxlaw-12713	229	8	third	third	NOUN
taxlaw-12713	229	9	of	of	ADP
taxlaw-12713	229	10	that	that	PRON
taxlaw-12713	229	11	42	42	NUM
taxlaw-12713	230	1	i	i	NOUN
taxlaw-12713	230	2	d.	d.	PROPN
taxlaw-12713	230	3	43	43	NUM
taxlaw-12713	230	4	i.r.s	i.r.s	PROPN
taxlaw-12713	230	5	.	.	PUNCT
taxlaw-12713	230	6	,	,	PUNCT
taxlaw-12713	230	7	2022	2022	NUM
taxlaw-12713	230	8	data	datum	NOUN
taxlaw-12713	230	9	book	book	NOUN
taxlaw-12713	230	10	30	30	NUM
taxlaw-12713	230	11	tbl.14	tbl.14	NOUN
taxlaw-12713	230	12	(	(	PUNCT
taxlaw-12713	230	13	2022	2022	NUM
taxlaw-12713	230	14	)	)	PUNCT
taxlaw-12713	231	1	[	[	X
taxlaw-12713	231	2	hereinafter	hereinafter	NOUN
taxlaw-12713	231	3	2022	2022	NUM
taxlaw-12713	231	4	data	datum	NOUN
taxlaw-12713	231	5	book	book	NOUN
taxlaw-12713	231	6	]	]	PUNCT
taxlaw-12713	231	7	.	.	PUNCT
taxlaw-12713	232	1	44	44	NUM
taxlaw-12713	233	1	i	i	PRON
taxlaw-12713	233	2	d.	d.	PROPN
taxlaw-12713	233	3	45	45	NUM
taxlaw-12713	233	4	i.r.s	i.r.s	PROPN
taxlaw-12713	233	5	.	.	PUNCT
taxlaw-12713	233	6	,	,	PUNCT
taxlaw-12713	233	7	2002	2002	NUM
taxlaw-12713	233	8	data	datum	NOUN
taxlaw-12713	233	9	book	book	NOUN
taxlaw-12713	233	10	30	30	NUM
taxlaw-12713	233	11	tbl.22	tbl.22	NOUN
taxlaw-12713	233	12	(	(	PUNCT
taxlaw-12713	233	13	2002	2002	NUM
taxlaw-12713	233	14	)	)	PUNCT
taxlaw-12713	233	15	.	.	PUNCT
taxlaw-12713	234	1	46	46	NUM
taxlaw-12713	234	2	2022	2022	NUM
taxlaw-12713	234	3	data	datum	NOUN
taxlaw-12713	234	4	book	book	NOUN
taxlaw-12713	234	5	,	,	PUNCT
taxlaw-12713	234	6	supra	supra	PROPN
taxlaw-12713	234	7	note	note	PROPN
taxlaw-12713	234	8	43	43	NUM
taxlaw-12713	234	9	,	,	PUNCT
taxlaw-12713	234	10	at	at	ADP
taxlaw-12713	234	11	28	28	NUM
taxlaw-12713	234	12	tbl.12	tbl.12	NOUN
taxlaw-12713	234	13	.	.	PROPN
taxlaw-12713	234	14	47	47	NUM
taxlaw-12713	234	15	i.r.s	i.r.	NOUN
taxlaw-12713	234	16	.	.	PUNCT
taxlaw-12713	234	17	,	,	PUNCT
taxlaw-12713	234	18	2002	2002	NUM
taxlaw-12713	234	19	data	datum	NOUN
taxlaw-12713	234	20	book	book	NOUN
taxlaw-12713	234	21	29	29	NUM
taxlaw-12713	234	22	tbl.21	tbl.21	NOUN
taxlaw-12713	234	23	(	(	PUNCT
taxlaw-12713	234	24	2002	2002	NUM
taxlaw-12713	234	25	)	)	PUNCT
taxlaw-12713	234	26	.	.	PUNCT
taxlaw-12713	235	1	48	48	NUM
taxlaw-12713	235	2	2022	2022	NUM
taxlaw-12713	235	3	data	datum	NOUN
taxlaw-12713	235	4	book	book	NOUN
taxlaw-12713	235	5	,	,	PUNCT
taxlaw-12713	235	6	supra	supra	PROPN
taxlaw-12713	235	7	note	note	PROPN
taxlaw-12713	235	8	43	43	NUM
taxlaw-12713	235	9	,	,	PUNCT
taxlaw-12713	235	10	at	at	ADP
taxlaw-12713	235	11	4	4	NUM
taxlaw-12713	235	12	tbl.2	tbl.2	PROPN
taxlaw-12713	235	13	;	;	PUNCT
taxlaw-12713	235	14	i.r.s	i.r.s	PROPN
taxlaw-12713	235	15	.	.	PUNCT
taxlaw-12713	235	16	,	,	PUNCT
taxlaw-12713	235	17	2012	2012	NUM
taxlaw-12713	235	18	data	datum	NOUN
taxlaw-12713	235	19	book	book	NOUN
taxlaw-12713	235	20	4	4	NUM
taxlaw-12713	235	21	tbl.2	tbl.2	PROPN
taxlaw-12713	235	22	(	(	PUNCT
taxlaw-12713	235	23	2012	2012	NUM
taxlaw-12713	235	24	)	)	PUNCT
taxlaw-12713	236	1	[	[	X
taxlaw-12713	236	2	hereinafter	hereinafter	NOUN
taxlaw-12713	236	3	2012	2012	NUM
taxlaw-12713	236	4	data	datum	NOUN
taxlaw-12713	236	5	book	book	NOUN
taxlaw-12713	236	6	]	]	PUNCT
taxlaw-12713	236	7	.	.	PUNCT
taxlaw-12713	237	1	49	49	NUM
taxlaw-12713	237	2	2012	2012	NUM
taxlaw-12713	237	3	data	datum	NOUN
taxlaw-12713	237	4	book	book	NOUN
taxlaw-12713	237	5	,	,	PUNCT
taxlaw-12713	237	6	supra	supra	PROPN
taxlaw-12713	237	7	note	note	NOUN
taxlaw-12713	237	8	48	48	NUM
taxlaw-12713	237	9	,	,	PUNCT
taxlaw-12713	237	10	at	at	ADP
taxlaw-12713	237	11	7	7	NUM
taxlaw-12713	237	12	tbl.3	tbl.3	NOUN
taxlaw-12713	237	13	.	.	PUNCT
taxlaw-12713	238	1	50	50	NUM
taxlaw-12713	238	2	irs	irs	PROPN
taxlaw-12713	238	3	data	data	NOUN
taxlaw-12713	238	4	is	be	AUX
taxlaw-12713	238	5	not	not	PART
taxlaw-12713	238	6	a	a	DET
taxlaw-12713	238	7	perfect	perfect	ADJ
taxlaw-12713	238	8	picture	picture	NOUN
taxlaw-12713	238	9	of	of	ADP
taxlaw-12713	238	10	the	the	DET
taxlaw-12713	238	11	sector	sector	NOUN
taxlaw-12713	238	12	.	.	PUNCT
taxlaw-12713	239	1	churches	church	NOUN
taxlaw-12713	239	2	,	,	PUNCT
taxlaw-12713	239	3	for	for	ADP
taxlaw-12713	239	4	instance	instance	NOUN
taxlaw-12713	239	5	,	,	PUNCT
taxlaw-12713	239	6	are	be	AUX
taxlaw-12713	239	7	not	not	PART
taxlaw-12713	239	8	required	require	VERB
taxlaw-12713	239	9	to	to	PART
taxlaw-12713	239	10	file	file	VERB
taxlaw-12713	239	11	a	a	DET
taxlaw-12713	239	12	return	return	NOUN
taxlaw-12713	239	13	(	(	PUNCT
taxlaw-12713	239	14	i.r.c	i.r.c	NOUN
taxlaw-12713	239	15	.	.	PUNCT
taxlaw-12713	240	1	§	§	PROPN
taxlaw-12713	240	2	6033(a)(3)(a)(i	6033(a)(3)(a)(i	PROPN
taxlaw-12713	240	3	)	)	PUNCT
taxlaw-12713	240	4	)	)	PUNCT
taxlaw-12713	240	5	,	,	PUNCT
taxlaw-12713	240	6	and	and	CCONJ
taxlaw-12713	240	7	there	there	PRON
taxlaw-12713	240	8	is	be	VERB
taxlaw-12713	240	9	little	little	ADJ
taxlaw-12713	240	10	data	datum	NOUN
taxlaw-12713	240	11	on	on	ADP
taxlaw-12713	240	12	the	the	DET
taxlaw-12713	240	13	smallest	small	ADJ
taxlaw-12713	240	14	of	of	ADP
taxlaw-12713	240	15	organizations	organization	NOUN
taxlaw-12713	240	16	,	,	PUNCT
taxlaw-12713	240	17	with	with	ADP
taxlaw-12713	240	18	annual	annual	ADJ
taxlaw-12713	240	19	gross	gross	ADJ
taxlaw-12713	240	20	profits	profit	NOUN
taxlaw-12713	240	21	under	under	ADP
taxlaw-12713	240	22	$	$	SYM
taxlaw-12713	240	23	50,000	50,000	NUM
taxlaw-12713	240	24	.	.	PUNCT
taxlaw-12713	241	1	see	see	VERB
taxlaw-12713	241	2	2022	2022	NUM
taxlaw-12713	241	3	data	datum	NOUN
taxlaw-12713	241	4	book	book	NOUN
taxlaw-12713	241	5	,	,	PUNCT
taxlaw-12713	241	6	supra	supra	PROPN
taxlaw-12713	241	7	note	note	PROPN
taxlaw-12713	241	8	43	43	NUM
taxlaw-12713	241	9	,	,	PUNCT
taxlaw-12713	241	10	at	at	ADP
taxlaw-12713	241	11	7	7	NUM
taxlaw-12713	241	12	tbl.3	tbl.3	NOUN
taxlaw-12713	241	13	;	;	PUNCT
taxlaw-12713	241	14	i.r.s	i.r.s	PROPN
taxlaw-12713	241	15	.	.	PUNCT
taxlaw-12713	241	16	,	,	PUNCT
taxlaw-12713	241	17	annual	annual	ADJ
taxlaw-12713	241	18	electronic	electronic	ADJ
taxlaw-12713	241	19	filing	filing	NOUN
taxlaw-12713	241	20	requirement	requirement	NOUN
taxlaw-12713	241	21	for	for	ADP
taxlaw-12713	241	22	small	small	ADJ
taxlaw-12713	241	23	exempt	exempt	ADJ
taxlaw-12713	241	24	organizations	organization	NOUN
taxlaw-12713	241	25	—	—	PUNCT
taxlaw-12713	241	26	form	form	VERB
taxlaw-12713	241	27	990	990	NUM
taxlaw-12713	241	28	-	-	PUNCT
taxlaw-12713	241	29	n	n	NOUN
taxlaw-12713	241	30	(	(	PUNCT
taxlaw-12713	241	31	e	e	NOUN
taxlaw-12713	241	32	-	-	NOUN
taxlaw-12713	241	33	postcard	postcard	NOUN
taxlaw-12713	241	34	)	)	PUNCT
taxlaw-12713	241	35	,	,	PUNCT
taxlaw-12713	241	36	https:/	https:/	PROPN
taxlaw-12713	241	37	/www.irs.gov	/www.irs.gov	PUNCT
taxlaw-12713	241	38	/	/	SYM
taxlaw-12713	241	39	charities	charity	NOUN
taxlaw-12713	241	40	-	-	PUNCT
taxlaw-12713	241	41	non	non	NOUN
taxlaw-12713	241	42	-	-	ADJ
taxlaw-12713	241	43	profits	profit	NOUN
taxlaw-12713	241	44	/	/	SYM
taxlaw-12713	241	45	annual	annual	ADJ
taxlaw-12713	241	46	-	-	PUNCT
taxlaw-12713	241	47	electronic	electronic	ADJ
taxlaw-12713	241	48	-	-	PUNCT
taxlaw-12713	241	49	filing	filing	NOUN
taxlaw-12713	241	50	-	-	PUNCT
taxlaw-12713	241	51	requirement	requirement	NOUN
taxlaw-12713	241	52	-	-	PUNCT
taxlaw-12713	241	53	for	for	ADP
taxlaw-12713	241	54	-	-	PUNCT
taxlaw-12713	241	55	small	small	ADJ
taxlaw-12713	241	56	-	-	PUNCT
taxlaw-12713	241	57	exemptorganizations	exemptorganization	NOUN
taxlaw-12713	241	58	-	-	PUNCT
taxlaw-12713	241	59	form-990	form-990	NOUN
taxlaw-12713	241	60	-	-	PUNCT
taxlaw-12713	241	61	n	n	CCONJ
taxlaw-12713	241	62	-	-	PUNCT
taxlaw-12713	241	63	e	e	NOUN
taxlaw-12713	241	64	-	-	NOUN
taxlaw-12713	241	65	postcard	postcard	NOUN
taxlaw-12713	241	66	[	[	X
taxlaw-12713	241	67	perma.cc/pj7f-dqjk	perma.cc/pj7f-dqjk	NOUN
taxlaw-12713	241	68	]	]	X
taxlaw-12713	241	69	.	.	PUNCT
taxlaw-12713	242	1	51	51	NUM
taxlaw-12713	242	2	nccs	nccs	PROPN
taxlaw-12713	242	3	project	project	NOUN
taxlaw-12713	242	4	team	team	NOUN
taxlaw-12713	242	5	,	,	PUNCT
taxlaw-12713	242	6	supra	supra	PROPN
taxlaw-12713	242	7	note	note	NOUN
taxlaw-12713	242	8	41	41	NUM
taxlaw-12713	242	9	.	.	PUNCT
taxlaw-12713	243	1	52	52	NUM
taxlaw-12713	244	1	i	i	PRON
taxlaw-12713	244	2	d.	d.	PROPN
taxlaw-12713	244	3	53	53	NUM
taxlaw-12713	245	1	i	i	PRON
taxlaw-12713	245	2	d.	d.	PROPN
taxlaw-12713	245	3	54	54	NUM
taxlaw-12713	246	1	i	i	PRON
taxlaw-12713	246	2	d.	d.	PROPN
taxlaw-12713	246	3	55	55	NUM
taxlaw-12713	247	1	i	i	PRON
taxlaw-12713	247	2	d.	d.	PROPN
taxlaw-12713	247	3	56	56	NUM
taxlaw-12713	247	4	nccs	nccs	PROPN
taxlaw-12713	247	5	project	project	NOUN
taxlaw-12713	247	6	team	team	NOUN
taxlaw-12713	247	7	,	,	PUNCT
taxlaw-12713	247	8	supra	supra	PROPN
taxlaw-12713	247	9	note	note	NOUN
taxlaw-12713	247	10	41	41	NUM
taxlaw-12713	247	11	.	.	PUNCT
taxlaw-12713	248	1	57	57	NUM
taxlaw-12713	249	1	i	i	PRON
taxlaw-12713	249	2	d.	d.	PROPN
taxlaw-12713	249	3	140	140	NUM
taxlaw-12713	249	4	columbia	columbia	PROPN
taxlaw-12713	249	5	journal	journal	PROPN
taxlaw-12713	249	6	of	of	ADP
taxlaw-12713	249	7	tax	tax	NOUN
taxlaw-12713	249	8	law	law	NOUN
taxlaw-12713	250	1	[	[	X
taxlaw-12713	250	2	vol	vol	NOUN
taxlaw-12713	250	3	15:2	15:2	NUM
taxlaw-12713	250	4	revenue	revenue	NOUN
taxlaw-12713	250	5	.	.	PUNCT
taxlaw-12713	251	1	education	education	NOUN
taxlaw-12713	251	2	receives	receive	VERB
taxlaw-12713	251	3	about	about	ADV
taxlaw-12713	251	4	13	13	NUM
taxlaw-12713	251	5	%	%	NOUN
taxlaw-12713	251	6	,	,	PUNCT
taxlaw-12713	251	7	human	human	ADJ
taxlaw-12713	251	8	services	service	NOUN
taxlaw-12713	251	9	about	about	ADV
taxlaw-12713	251	10	12	12	NUM
taxlaw-12713	251	11	%	%	NOUN
taxlaw-12713	251	12	,	,	PUNCT
taxlaw-12713	251	13	and	and	CCONJ
taxlaw-12713	251	14	health	health	NOUN
taxlaw-12713	251	15	care	care	NOUN
taxlaw-12713	251	16	a	a	DET
taxlaw-12713	251	17	little	little	ADJ
taxlaw-12713	251	18	under	under	ADP
taxlaw-12713	251	19	10%.58	10%.58	NUM
taxlaw-12713	251	20	about	about	ADP
taxlaw-12713	251	21	a	a	DET
taxlaw-12713	251	22	third	third	NOUN
taxlaw-12713	251	23	of	of	ADP
taxlaw-12713	251	24	charitable	charitable	ADJ
taxlaw-12713	251	25	revenue	revenue	NOUN
taxlaw-12713	251	26	comes	come	VERB
taxlaw-12713	251	27	from	from	ADP
taxlaw-12713	251	28	government	government	NOUN
taxlaw-12713	251	29	contracting.59	contracting.59	VERB
taxlaw-12713	251	30	the	the	DET
taxlaw-12713	251	31	size	size	NOUN
taxlaw-12713	251	32	and	and	CCONJ
taxlaw-12713	251	33	diversity	diversity	NOUN
taxlaw-12713	251	34	of	of	ADP
taxlaw-12713	251	35	charitable	charitable	ADJ
taxlaw-12713	251	36	organizations	organization	NOUN
taxlaw-12713	251	37	and	and	CCONJ
taxlaw-12713	251	38	the	the	DET
taxlaw-12713	251	39	complexity	complexity	NOUN
taxlaw-12713	251	40	of	of	ADP
taxlaw-12713	251	41	the	the	DET
taxlaw-12713	251	42	legal	legal	ADJ
taxlaw-12713	251	43	regime	regime	NOUN
taxlaw-12713	251	44	make	make	VERB
taxlaw-12713	251	45	it	it	PRON
taxlaw-12713	251	46	quite	quite	ADV
taxlaw-12713	251	47	difficult	difficult	ADJ
taxlaw-12713	251	48	to	to	PART
taxlaw-12713	251	49	regulate	regulate	VERB
taxlaw-12713	251	50	the	the	DET
taxlaw-12713	251	51	sector	sector	NOUN
taxlaw-12713	251	52	.	.	PUNCT
taxlaw-12713	252	1	as	as	SCONJ
taxlaw-12713	252	2	marion	marion	PROPN
taxlaw-12713	252	3	fremont	fremont	PROPN
taxlaw-12713	252	4	-	-	PUNCT
taxlaw-12713	252	5	smith	smith	PROPN
taxlaw-12713	252	6	has	have	AUX
taxlaw-12713	252	7	said	say	VERB
taxlaw-12713	252	8	:	:	PUNCT
taxlaw-12713	252	9	“	"	PUNCT
taxlaw-12713	252	10	[	[	X
taxlaw-12713	252	11	t]here	t]here	NOUN
taxlaw-12713	252	12	is	be	AUX
taxlaw-12713	252	13	no	no	DET
taxlaw-12713	252	14	clear	clear	ADV
taxlaw-12713	252	15	-	-	PUNCT
taxlaw-12713	252	16	cut	cut	ADJ
taxlaw-12713	252	17	body	body	NOUN
taxlaw-12713	252	18	of	of	ADP
taxlaw-12713	252	19	american	american	ADJ
taxlaw-12713	252	20	-	-	PUNCT
taxlaw-12713	252	21	law	law	NOUN
taxlaw-12713	252	22	that	that	PRON
taxlaw-12713	252	23	can	can	AUX
taxlaw-12713	252	24	be	be	AUX
taxlaw-12713	252	25	called	call	VERB
taxlaw-12713	252	26	‘	'	PUNCT
taxlaw-12713	252	27	the	the	DET
taxlaw-12713	252	28	law	law	NOUN
taxlaw-12713	252	29	of	of	ADP
taxlaw-12713	252	30	charity	charity	NOUN
taxlaw-12713	252	31	.	.	PUNCT
taxlaw-12713	252	32	’”60	’”60	PROPN
taxlaw-12713	252	33	as	as	SCONJ
taxlaw-12713	252	34	mentioned	mention	VERB
taxlaw-12713	252	35	above	above	ADV
taxlaw-12713	252	36	,	,	PUNCT
taxlaw-12713	252	37	the	the	DET
taxlaw-12713	252	38	main	main	ADJ
taxlaw-12713	252	39	commonality	commonality	NOUN
taxlaw-12713	252	40	unifying	unify	VERB
taxlaw-12713	252	41	charitable	charitable	ADJ
taxlaw-12713	252	42	law	law	NOUN
taxlaw-12713	252	43	is	be	AUX
taxlaw-12713	252	44	the	the	DET
taxlaw-12713	252	45	nondistribution	nondistribution	NOUN
taxlaw-12713	252	46	constraint	constraint	NOUN
taxlaw-12713	252	47	,	,	PUNCT
taxlaw-12713	252	48	which	which	PRON
taxlaw-12713	252	49	is	be	AUX
taxlaw-12713	252	50	not	not	PART
taxlaw-12713	252	51	a	a	DET
taxlaw-12713	252	52	strong	strong	ADJ
taxlaw-12713	252	53	unifying	unifying	ADJ
taxlaw-12713	252	54	factor	factor	NOUN
taxlaw-12713	252	55	.	.	PUNCT
taxlaw-12713	253	1	the	the	DET
taxlaw-12713	253	2	reality	reality	NOUN
taxlaw-12713	253	3	is	be	AUX
taxlaw-12713	253	4	that	that	DET
taxlaw-12713	253	5	charitable	charitable	ADJ
taxlaw-12713	253	6	law	law	NOUN
taxlaw-12713	253	7	,	,	PUNCT
taxlaw-12713	253	8	consisting	consist	VERB
taxlaw-12713	253	9	of	of	ADP
taxlaw-12713	253	10	a	a	DET
taxlaw-12713	253	11	nondistribution	nondistribution	NOUN
taxlaw-12713	253	12	constraint	constraint	NOUN
taxlaw-12713	253	13	,	,	PUNCT
taxlaw-12713	253	14	charitable	charitable	ADJ
taxlaw-12713	253	15	purpose	purpose	NOUN
taxlaw-12713	253	16	,	,	PUNCT
taxlaw-12713	253	17	and	and	CCONJ
taxlaw-12713	253	18	fiduciary	fiduciary	ADJ
taxlaw-12713	253	19	duties	duty	NOUN
taxlaw-12713	253	20	,	,	PUNCT
taxlaw-12713	253	21	is	be	AUX
taxlaw-12713	253	22	not	not	PART
taxlaw-12713	253	23	the	the	DET
taxlaw-12713	253	24	most	most	ADV
taxlaw-12713	253	25	salient	salient	ADJ
taxlaw-12713	253	26	fact	fact	NOUN
taxlaw-12713	253	27	for	for	ADP
taxlaw-12713	253	28	the	the	DET
taxlaw-12713	253	29	various	various	ADJ
taxlaw-12713	253	30	industries	industry	NOUN
taxlaw-12713	253	31	or	or	CCONJ
taxlaw-12713	253	32	sectors	sector	NOUN
taxlaw-12713	253	33	of	of	ADP
taxlaw-12713	253	34	the	the	DET
taxlaw-12713	253	35	charitable	charitable	ADJ
taxlaw-12713	253	36	community	community	NOUN
taxlaw-12713	253	37	.	.	PUNCT
taxlaw-12713	254	1	for	for	ADP
taxlaw-12713	254	2	example	example	NOUN
taxlaw-12713	254	3	,	,	PUNCT
taxlaw-12713	254	4	a	a	DET
taxlaw-12713	254	5	hospital	hospital	NOUN
taxlaw-12713	254	6	has	have	VERB
taxlaw-12713	254	7	a	a	DET
taxlaw-12713	254	8	much	much	ADV
taxlaw-12713	254	9	different	different	ADJ
taxlaw-12713	254	10	purpose	purpose	NOUN
taxlaw-12713	254	11	,	,	PUNCT
taxlaw-12713	254	12	mode	mode	NOUN
taxlaw-12713	254	13	of	of	ADP
taxlaw-12713	254	14	operation	operation	NOUN
taxlaw-12713	254	15	,	,	PUNCT
taxlaw-12713	254	16	and	and	CCONJ
taxlaw-12713	254	17	applicable	applicable	ADJ
taxlaw-12713	254	18	set	set	NOUN
taxlaw-12713	254	19	of	of	ADP
taxlaw-12713	254	20	laws	law	NOUN
taxlaw-12713	254	21	as	as	ADP
taxlaw-12713	254	22	compared	compare	VERB
taxlaw-12713	254	23	to	to	ADP
taxlaw-12713	254	24	colleges	college	NOUN
taxlaw-12713	254	25	and	and	CCONJ
taxlaw-12713	254	26	universities	university	NOUN
taxlaw-12713	254	27	.	.	PUNCT
taxlaw-12713	255	1	these	these	DET
taxlaw-12713	255	2	industries	industry	NOUN
taxlaw-12713	255	3	,	,	PUNCT
taxlaw-12713	255	4	in	in	ADP
taxlaw-12713	255	5	turn	turn	NOUN
taxlaw-12713	255	6	,	,	PUNCT
taxlaw-12713	255	7	face	face	VERB
taxlaw-12713	255	8	different	different	ADJ
taxlaw-12713	255	9	issues	issue	NOUN
taxlaw-12713	255	10	from	from	ADP
taxlaw-12713	255	11	industries	industry	NOUN
taxlaw-12713	255	12	like	like	ADP
taxlaw-12713	255	13	primary	primary	ADJ
taxlaw-12713	255	14	and	and	CCONJ
taxlaw-12713	255	15	secondary	secondary	ADJ
taxlaw-12713	255	16	private	private	ADJ
taxlaw-12713	255	17	education	education	NOUN
taxlaw-12713	255	18	or	or	CCONJ
taxlaw-12713	255	19	low	low	ADJ
taxlaw-12713	255	20	-	-	PUNCT
taxlaw-12713	255	21	income	income	NOUN
taxlaw-12713	255	22	housing	housing	NOUN
taxlaw-12713	255	23	.	.	PUNCT
taxlaw-12713	256	1	some	some	DET
taxlaw-12713	256	2	charitable	charitable	ADJ
taxlaw-12713	256	3	organizations	organization	NOUN
taxlaw-12713	256	4	do	do	AUX
taxlaw-12713	256	5	not	not	PART
taxlaw-12713	256	6	fit	fit	VERB
taxlaw-12713	256	7	into	into	ADP
taxlaw-12713	256	8	an	an	DET
taxlaw-12713	256	9	industry	industry	NOUN
taxlaw-12713	256	10	but	but	CCONJ
taxlaw-12713	256	11	instead	instead	ADV
taxlaw-12713	256	12	are	be	AUX
taxlaw-12713	256	13	primarily	primarily	ADV
taxlaw-12713	256	14	grantmaking	grantmake	VERB
taxlaw-12713	256	15	operations	operation	NOUN
taxlaw-12713	256	16	,	,	PUNCT
taxlaw-12713	256	17	like	like	ADP
taxlaw-12713	256	18	private	private	ADJ
taxlaw-12713	256	19	foundations	foundation	NOUN
taxlaw-12713	256	20	.	.	PUNCT
taxlaw-12713	257	1	many	many	ADJ
taxlaw-12713	257	2	of	of	ADP
taxlaw-12713	257	3	the	the	DET
taxlaw-12713	257	4	different	different	ADJ
taxlaw-12713	257	5	charitable	charitable	ADJ
taxlaw-12713	257	6	industries	industry	NOUN
taxlaw-12713	257	7	have	have	VERB
taxlaw-12713	257	8	their	their	PRON
taxlaw-12713	257	9	own	own	ADJ
taxlaw-12713	257	10	national	national	ADJ
taxlaw-12713	257	11	organizations	organization	NOUN
taxlaw-12713	257	12	to	to	PART
taxlaw-12713	257	13	which	which	PRON
taxlaw-12713	257	14	they	they	PRON
taxlaw-12713	257	15	are	be	AUX
taxlaw-12713	257	16	much	much	ADV
taxlaw-12713	257	17	more	more	ADV
taxlaw-12713	257	18	likely	likely	ADJ
taxlaw-12713	257	19	to	to	PART
taxlaw-12713	257	20	pay	pay	VERB
taxlaw-12713	257	21	attention	attention	NOUN
taxlaw-12713	257	22	than	than	ADP
taxlaw-12713	257	23	to	to	ADP
taxlaw-12713	257	24	a	a	DET
taxlaw-12713	257	25	charitable	charitable	ADJ
taxlaw-12713	257	26	sector	sector	NOUN
taxlaw-12713	257	27	defined	define	VERB
taxlaw-12713	257	28	by	by	ADP
taxlaw-12713	257	29	state	state	NOUN
taxlaw-12713	257	30	and	and	CCONJ
taxlaw-12713	257	31	federal	federal	ADJ
taxlaw-12713	257	32	tax	tax	NOUN
taxlaw-12713	257	33	law.61	law.61	NOUN
taxlaw-12713	257	34	thus	thus	ADV
taxlaw-12713	257	35	,	,	PUNCT
taxlaw-12713	257	36	though	though	SCONJ
taxlaw-12713	257	37	the	the	DET
taxlaw-12713	257	38	state	state	NOUN
taxlaw-12713	257	39	and	and	CCONJ
taxlaw-12713	257	40	federal	federal	ADJ
taxlaw-12713	257	41	tax	tax	NOUN
taxlaw-12713	257	42	law	law	NOUN
taxlaw-12713	257	43	is	be	AUX
taxlaw-12713	257	44	a	a	DET
taxlaw-12713	257	45	component	component	NOUN
taxlaw-12713	257	46	of	of	ADP
taxlaw-12713	257	47	the	the	DET
taxlaw-12713	257	48	compliance	compliance	NOUN
taxlaw-12713	257	49	world	world	NOUN
taxlaw-12713	257	50	that	that	SCONJ
taxlaw-12713	257	51	all	all	DET
taxlaw-12713	257	52	charities	charity	NOUN
taxlaw-12713	257	53	must	must	AUX
taxlaw-12713	257	54	consider	consider	VERB
taxlaw-12713	257	55	,	,	PUNCT
taxlaw-12713	257	56	it	it	PRON
taxlaw-12713	257	57	is	be	AUX
taxlaw-12713	257	58	not	not	PART
taxlaw-12713	257	59	as	as	ADP
taxlaw-12713	257	60	salient	salient	NOUN
taxlaw-12713	257	61	to	to	ADP
taxlaw-12713	257	62	charities	charity	NOUN
taxlaw-12713	257	63	as	as	ADP
taxlaw-12713	257	64	focusing	focus	VERB
taxlaw-12713	257	65	on	on	ADP
taxlaw-12713	257	66	the	the	DET
taxlaw-12713	257	67	broader	broad	ADJ
taxlaw-12713	257	68	substantive	substantive	ADJ
taxlaw-12713	257	69	range	range	NOUN
taxlaw-12713	257	70	of	of	ADP
taxlaw-12713	257	71	industry	industry	NOUN
taxlaw-12713	257	72	issues	issue	NOUN
taxlaw-12713	257	73	.	.	PUNCT
taxlaw-12713	258	1	thus	thus	ADV
taxlaw-12713	258	2	,	,	PUNCT
taxlaw-12713	258	3	the	the	DET
taxlaw-12713	258	4	concept	concept	NOUN
taxlaw-12713	258	5	of	of	ADP
taxlaw-12713	258	6	charity	charity	NOUN
taxlaw-12713	258	7	is	be	AUX
taxlaw-12713	258	8	undefinable	undefinable	ADJ
taxlaw-12713	258	9	.	.	PUNCT
taxlaw-12713	259	1	the	the	DET
taxlaw-12713	259	2	charitable	charitable	ADJ
taxlaw-12713	259	3	sector	sector	NOUN
taxlaw-12713	259	4	is	be	AUX
taxlaw-12713	259	5	large	large	ADJ
taxlaw-12713	259	6	,	,	PUNCT
taxlaw-12713	259	7	highly	highly	ADV
taxlaw-12713	259	8	diverse	diverse	ADJ
taxlaw-12713	259	9	,	,	PUNCT
taxlaw-12713	259	10	and	and	CCONJ
taxlaw-12713	259	11	complex	complex	ADJ
taxlaw-12713	259	12	.	.	PUNCT
taxlaw-12713	260	1	there	there	PRON
taxlaw-12713	260	2	are	be	VERB
taxlaw-12713	260	3	two	two	NUM
taxlaw-12713	260	4	primary	primary	ADJ
taxlaw-12713	260	5	legal	legal	ADJ
taxlaw-12713	260	6	structures	structure	NOUN
taxlaw-12713	260	7	through	through	ADP
taxlaw-12713	260	8	which	which	PRON
taxlaw-12713	260	9	charity	charity	NOUN
taxlaw-12713	260	10	is	be	AUX
taxlaw-12713	260	11	accomplished	accomplish	VERB
taxlaw-12713	260	12	,	,	PUNCT
taxlaw-12713	260	13	and	and	CCONJ
taxlaw-12713	260	14	those	those	DET
taxlaw-12713	260	15	two	two	NUM
taxlaw-12713	260	16	structures	structure	NOUN
taxlaw-12713	260	17	apply	apply	VERB
taxlaw-12713	260	18	different	different	ADJ
taxlaw-12713	260	19	legal	legal	ADJ
taxlaw-12713	260	20	standards	standard	NOUN
taxlaw-12713	260	21	.	.	PUNCT
taxlaw-12713	261	1	our	our	PRON
taxlaw-12713	261	2	process	process	NOUN
taxlaw-12713	261	3	of	of	ADP
taxlaw-12713	261	4	assessing	assess	VERB
taxlaw-12713	261	5	whether	whether	SCONJ
taxlaw-12713	261	6	something	something	PRON
taxlaw-12713	261	7	is	be	AUX
taxlaw-12713	261	8	charitable	charitable	ADJ
taxlaw-12713	261	9	or	or	CCONJ
taxlaw-12713	261	10	not	not	PART
taxlaw-12713	261	11	is	be	AUX
taxlaw-12713	261	12	historically	historically	ADV
taxlaw-12713	261	13	based	base	VERB
taxlaw-12713	261	14	and	and	CCONJ
taxlaw-12713	261	15	shaped	shape	VERB
taxlaw-12713	261	16	communally	communally	ADV
taxlaw-12713	261	17	.	.	PUNCT
taxlaw-12713	262	1	part	part	NOUN
taxlaw-12713	262	2	ii(b	ii(b	PUNCT
taxlaw-12713	262	3	)	)	PUNCT
taxlaw-12713	262	4	now	now	ADV
taxlaw-12713	262	5	turns	turn	VERB
taxlaw-12713	262	6	to	to	PART
taxlaw-12713	262	7	closely	closely	ADV
taxlaw-12713	262	8	examine	examine	VERB
taxlaw-12713	262	9	the	the	DET
taxlaw-12713	262	10	two	two	NUM
taxlaw-12713	262	11	legal	legal	ADJ
taxlaw-12713	262	12	regimes	regime	NOUN
taxlaw-12713	262	13	that	that	PRON
taxlaw-12713	262	14	provide	provide	VERB
taxlaw-12713	262	15	a	a	DET
taxlaw-12713	262	16	structure	structure	NOUN
taxlaw-12713	262	17	for	for	ADP
taxlaw-12713	262	18	the	the	DET
taxlaw-12713	262	19	legal	legal	ADJ
taxlaw-12713	262	20	carrying	carry	VERB
taxlaw-12713	262	21	out	out	ADP
taxlaw-12713	262	22	of	of	ADP
taxlaw-12713	262	23	charity	charity	NOUN
taxlaw-12713	262	24	.	.	PUNCT
taxlaw-12713	263	1	b.	b.	PROPN
taxlaw-12713	263	2	states	state	NOUN
taxlaw-12713	263	3	what	what	PRON
taxlaw-12713	263	4	does	do	AUX
taxlaw-12713	263	5	the	the	DET
taxlaw-12713	263	6	state	state	NOUN
taxlaw-12713	263	7	legal	legal	ADJ
taxlaw-12713	263	8	regime	regime	NOUN
taxlaw-12713	263	9	look	look	VERB
taxlaw-12713	263	10	like	like	ADP
taxlaw-12713	263	11	for	for	ADP
taxlaw-12713	263	12	charitable	charitable	ADJ
taxlaw-12713	263	13	organizations	organization	NOUN
taxlaw-12713	263	14	?	?	PUNCT
taxlaw-12713	264	1	the	the	DET
taxlaw-12713	264	2	state	state	NOUN
taxlaw-12713	264	3	legal	legal	ADJ
taxlaw-12713	264	4	structure	structure	NOUN
taxlaw-12713	264	5	is	be	AUX
taxlaw-12713	264	6	directed	direct	VERB
taxlaw-12713	264	7	toward	toward	ADP
taxlaw-12713	264	8	ensuring	ensure	VERB
taxlaw-12713	264	9	the	the	DET
taxlaw-12713	264	10	agents	agent	NOUN
taxlaw-12713	264	11	of	of	ADP
taxlaw-12713	264	12	the	the	DET
taxlaw-12713	264	13	charity	charity	NOUN
taxlaw-12713	264	14	operate	operate	VERB
taxlaw-12713	264	15	the	the	DET
taxlaw-12713	264	16	organization	organization	NOUN
taxlaw-12713	264	17	for	for	ADP
taxlaw-12713	264	18	the	the	DET
taxlaw-12713	264	19	beneficiaries	beneficiary	NOUN
taxlaw-12713	264	20	and	and	CCONJ
taxlaw-12713	264	21	not	not	PART
taxlaw-12713	264	22	the	the	DET
taxlaw-12713	264	23	agents	agent	NOUN
taxlaw-12713	264	24	or	or	CCONJ
taxlaw-12713	264	25	some	some	DET
taxlaw-12713	264	26	other	other	ADJ
taxlaw-12713	264	27	constituency	constituency	NOUN
taxlaw-12713	264	28	.	.	PUNCT
taxlaw-12713	265	1	while	while	SCONJ
taxlaw-12713	265	2	a	a	DET
taxlaw-12713	265	3	for	for	ADP
taxlaw-12713	265	4	-	-	PUNCT
taxlaw-12713	265	5	profit	profit	NOUN
taxlaw-12713	265	6	business	business	NOUN
taxlaw-12713	265	7	entity	entity	NOUN
taxlaw-12713	265	8	has	have	VERB
taxlaw-12713	265	9	owners	owner	NOUN
taxlaw-12713	265	10	with	with	ADP
taxlaw-12713	265	11	the	the	DET
taxlaw-12713	265	12	ability	ability	NOUN
taxlaw-12713	265	13	and	and	CCONJ
taxlaw-12713	265	14	incentive	incentive	NOUN
taxlaw-12713	265	15	to	to	PART
taxlaw-12713	265	16	advocate	advocate	VERB
taxlaw-12713	265	17	and	and	CCONJ
taxlaw-12713	265	18	sue	sue	VERB
taxlaw-12713	265	19	on	on	ADP
taxlaw-12713	265	20	the	the	DET
taxlaw-12713	265	21	entity	entity	NOUN
taxlaw-12713	265	22	’s	’s	PART
taxlaw-12713	265	23	behalf	behalf	NOUN
taxlaw-12713	265	24	to	to	PART
taxlaw-12713	265	25	ensure	ensure	VERB
taxlaw-12713	265	26	its	its	PRON
taxlaw-12713	265	27	agents	agent	NOUN
taxlaw-12713	265	28	operate	operate	VERB
taxlaw-12713	265	29	the	the	DET
taxlaw-12713	265	30	entity	entity	NOUN
taxlaw-12713	265	31	properly	properly	ADV
taxlaw-12713	265	32	,	,	PUNCT
taxlaw-12713	265	33	charitable	charitable	ADJ
taxlaw-12713	265	34	organizations	organization	NOUN
taxlaw-12713	265	35	have	have	VERB
taxlaw-12713	265	36	no	no	DET
taxlaw-12713	265	37	such	such	ADJ
taxlaw-12713	265	38	constituency.62	constituency.62	NOUN
taxlaw-12713	265	39	there	there	PRON
taxlaw-12713	265	40	are	be	VERB
taxlaw-12713	265	41	no	no	DET
taxlaw-12713	265	42	58	58	NUM
taxlaw-12713	266	1	i	i	PRON
taxlaw-12713	266	2	d.	d.	PROPN
taxlaw-12713	266	3	59	59	NUM
taxlaw-12713	267	1	i	i	PROPN
taxlaw-12713	267	2	d.	d.	PROPN
taxlaw-12713	267	3	60	60	NUM
taxlaw-12713	267	4	marion	marion	PROPN
taxlaw-12713	267	5	r.	r.	PROPN
taxlaw-12713	267	6	fremont	fremont	PROPN
taxlaw-12713	267	7	-	-	PUNCT
taxlaw-12713	267	8	smith	smith	PROPN
taxlaw-12713	267	9	,	,	PUNCT
taxlaw-12713	267	10	governing	govern	VERB
taxlaw-12713	267	11	nonprofit	nonprofit	ADJ
taxlaw-12713	267	12	organizations	organization	NOUN
taxlaw-12713	267	13	19	19	NUM
taxlaw-12713	267	14	(	(	PUNCT
taxlaw-12713	267	15	2008	2008	NUM
taxlaw-12713	267	16	)	)	PUNCT
taxlaw-12713	267	17	.	.	PUNCT
taxlaw-12713	268	1	61	61	NUM
taxlaw-12713	268	2	for	for	ADP
taxlaw-12713	268	3	instance	instance	NOUN
taxlaw-12713	268	4	,	,	PUNCT
taxlaw-12713	268	5	the	the	DET
taxlaw-12713	268	6	american	american	PROPN
taxlaw-12713	268	7	hospital	hospital	PROPN
taxlaw-12713	268	8	association	association	PROPN
taxlaw-12713	268	9	represents	represent	VERB
taxlaw-12713	268	10	all	all	DET
taxlaw-12713	268	11	types	type	NOUN
taxlaw-12713	268	12	of	of	ADP
taxlaw-12713	268	13	hospitals	hospital	NOUN
taxlaw-12713	268	14	,	,	PUNCT
taxlaw-12713	268	15	nonprofit	nonprofit	ADJ
taxlaw-12713	268	16	,	,	PUNCT
taxlaw-12713	268	17	government	government	NOUN
taxlaw-12713	268	18	,	,	PUNCT
taxlaw-12713	268	19	and	and	CCONJ
taxlaw-12713	268	20	for	for	ADP
taxlaw-12713	268	21	-	-	PUNCT
taxlaw-12713	268	22	profit	profit	NOUN
taxlaw-12713	268	23	.	.	PUNCT
taxlaw-12713	269	1	am	be	AUX
taxlaw-12713	269	2	.	.	PUNCT
taxlaw-12713	270	1	hosp	hosp	PROPN
taxlaw-12713	270	2	.	.	PUNCT
taxlaw-12713	271	1	ass'n	ass'n	PROPN
taxlaw-12713	271	2	.	.	PROPN
taxlaw-12713	271	3	,	,	PUNCT
taxlaw-12713	271	4	about	about	ADP
taxlaw-12713	271	5	the	the	DET
taxlaw-12713	271	6	aha	aha	INTJ
taxlaw-12713	271	7	,	,	PUNCT
taxlaw-12713	271	8	https://www.aha.org/about	https://www.aha.org/about	PROPN
taxlaw-12713	272	1	[	[	X
taxlaw-12713	272	2	perma.cc/sba5-ktsj	perma.cc/sba5-ktsj	X
taxlaw-12713	272	3	]	]	X
taxlaw-12713	272	4	.	.	PUNCT
taxlaw-12713	273	1	there	there	PRON
taxlaw-12713	273	2	are	be	VERB
taxlaw-12713	273	3	a	a	DET
taxlaw-12713	273	4	range	range	NOUN
taxlaw-12713	273	5	of	of	ADP
taxlaw-12713	273	6	industry	industry	NOUN
taxlaw-12713	273	7	groups	group	NOUN
taxlaw-12713	273	8	for	for	ADP
taxlaw-12713	273	9	colleges	college	NOUN
taxlaw-12713	273	10	and	and	CCONJ
taxlaw-12713	273	11	universities	university	NOUN
taxlaw-12713	273	12	,	,	PUNCT
taxlaw-12713	273	13	but	but	CCONJ
taxlaw-12713	273	14	the	the	DET
taxlaw-12713	273	15	american	american	PROPN
taxlaw-12713	273	16	association	association	PROPN
taxlaw-12713	273	17	of	of	ADP
taxlaw-12713	273	18	colleges	college	NOUN
taxlaw-12713	273	19	and	and	CCONJ
taxlaw-12713	273	20	universities	university	NOUN
taxlaw-12713	273	21	(	(	PUNCT
taxlaw-12713	273	22	aac&u	aac&u	NOUN
taxlaw-12713	273	23	)	)	PUNCT
taxlaw-12713	273	24	is	be	AUX
taxlaw-12713	273	25	one	one	NUM
taxlaw-12713	273	26	of	of	ADP
taxlaw-12713	273	27	the	the	DET
taxlaw-12713	273	28	major	major	ADJ
taxlaw-12713	273	29	unifying	unifying	ADJ
taxlaw-12713	273	30	groups	group	NOUN
taxlaw-12713	273	31	for	for	ADP
taxlaw-12713	273	32	this	this	DET
taxlaw-12713	273	33	sector	sector	NOUN
taxlaw-12713	273	34	.	.	PUNCT
taxlaw-12713	274	1	univ	univ	AUX
taxlaw-12713	274	2	.	.	PUNCT
taxlaw-12713	274	3	ala	ala	PROPN
taxlaw-12713	274	4	.	.	PUNCT
taxlaw-12713	274	5	libr	libr	PROPN
taxlaw-12713	274	6	.	.	PUNCT
taxlaw-12713	275	1	,	,	PUNCT
taxlaw-12713	275	2	higher	high	ADJ
taxlaw-12713	275	3	education	education	NOUN
taxlaw-12713	275	4	:	:	PUNCT
taxlaw-12713	275	5	organizations	organization	NOUN
taxlaw-12713	275	6	in	in	ADP
taxlaw-12713	275	7	higher	high	ADJ
taxlaw-12713	275	8	education	education	NOUN
taxlaw-12713	275	9	,	,	PUNCT
taxlaw-12713	275	10	https://guides.lib.ua.edu/c.php?g=842968&p=6025080	https://guides.lib.ua.edu/c.php?g=842968&p=6025080	PROPN
taxlaw-12713	275	11	[	[	X
taxlaw-12713	275	12	perma.cc/4mw3-ymu2	perma.cc/4mw3-ymu2	NOUN
taxlaw-12713	275	13	]	]	X
taxlaw-12713	275	14	(	(	PUNCT
taxlaw-12713	275	15	listing	list	VERB
taxlaw-12713	275	16	the	the	DET
taxlaw-12713	275	17	primary	primary	ADJ
taxlaw-12713	275	18	industry	industry	NOUN
taxlaw-12713	275	19	organizations	organization	NOUN
taxlaw-12713	275	20	of	of	ADP
taxlaw-12713	275	21	higher	high	ADJ
taxlaw-12713	275	22	education	education	NOUN
taxlaw-12713	275	23	with	with	ADP
taxlaw-12713	275	24	aac&u	aac&u	NOUN
taxlaw-12713	275	25	showing	show	VERB
taxlaw-12713	275	26	more	more	ADJ
taxlaw-12713	275	27	than	than	ADP
taxlaw-12713	275	28	1,350	1,350	NUM
taxlaw-12713	275	29	member	member	NOUN
taxlaw-12713	275	30	institutions	institution	NOUN
taxlaw-12713	275	31	)	)	PUNCT
taxlaw-12713	275	32	.	.	PUNCT
taxlaw-12713	276	1	62	62	NUM
taxlaw-12713	276	2	see	see	VERB
taxlaw-12713	276	3	,	,	PUNCT
taxlaw-12713	276	4	e.g.	e.g.	ADV
taxlaw-12713	276	5	,	,	PUNCT
taxlaw-12713	276	6	geoffrey	geoffrey	PROPN
taxlaw-12713	276	7	a.	a.	PROPN
taxlaw-12713	276	8	manne	manne	PROPN
taxlaw-12713	276	9	,	,	PUNCT
taxlaw-12713	276	10	agency	agency	NOUN
taxlaw-12713	276	11	costs	cost	NOUN
taxlaw-12713	276	12	and	and	CCONJ
taxlaw-12713	276	13	the	the	DET
taxlaw-12713	276	14	oversight	oversight	NOUN
taxlaw-12713	276	15	of	of	ADP
taxlaw-12713	276	16	charitable	charitable	ADJ
taxlaw-12713	276	17	organizations	organization	NOUN
taxlaw-12713	276	18	,	,	PUNCT
taxlaw-12713	276	19	1999	1999	NUM
taxlaw-12713	276	20	wis	wis	NOUN
taxlaw-12713	276	21	.	.	PUNCT
taxlaw-12713	277	1	l.	l.	PROPN
taxlaw-12713	277	2	rev	rev	PROPN
taxlaw-12713	277	3	.	.	PROPN
taxlaw-12713	277	4	227	227	NUM
taxlaw-12713	277	5	,	,	PUNCT
taxlaw-12713	277	6	227	227	NUM
taxlaw-12713	277	7	,	,	PUNCT
taxlaw-12713	277	8	237	237	NUM
taxlaw-12713	277	9	(	(	PUNCT
taxlaw-12713	277	10	1999	1999	NUM
taxlaw-12713	277	11	)	)	PUNCT
taxlaw-12713	277	12	.	.	PUNCT
taxlaw-12713	278	1	2024	2024	NUM
taxlaw-12713	278	2	]	]	PUNCT
taxlaw-12713	278	3	keep	keep	VERB
taxlaw-12713	278	4	charitable	charitable	ADJ
taxlaw-12713	278	5	oversight	oversight	NOUN
taxlaw-12713	278	6	141	141	NUM
taxlaw-12713	278	7	shareholders	shareholder	NOUN
taxlaw-12713	278	8	.	.	PUNCT
taxlaw-12713	279	1	this	this	PRON
taxlaw-12713	279	2	is	be	AUX
taxlaw-12713	279	3	the	the	DET
taxlaw-12713	279	4	nondistribution	nondistribution	NOUN
taxlaw-12713	279	5	constraint	constraint	NOUN
taxlaw-12713	279	6	in	in	ADP
taxlaw-12713	279	7	action	action	NOUN
taxlaw-12713	279	8	.	.	PUNCT
taxlaw-12713	280	1	the	the	DET
taxlaw-12713	280	2	states	state	NOUN
taxlaw-12713	280	3	are	be	AUX
taxlaw-12713	280	4	thus	thus	ADV
taxlaw-12713	280	5	left	leave	VERB
taxlaw-12713	280	6	to	to	PART
taxlaw-12713	280	7	ensure	ensure	VERB
taxlaw-12713	280	8	the	the	DET
taxlaw-12713	280	9	agents	agent	NOUN
taxlaw-12713	280	10	(	(	PUNCT
taxlaw-12713	280	11	managers	manager	NOUN
taxlaw-12713	280	12	)	)	PUNCT
taxlaw-12713	280	13	are	be	AUX
taxlaw-12713	280	14	required	require	VERB
taxlaw-12713	280	15	to	to	PART
taxlaw-12713	280	16	operate	operate	VERB
taxlaw-12713	280	17	the	the	DET
taxlaw-12713	280	18	organization	organization	NOUN
taxlaw-12713	280	19	for	for	ADP
taxlaw-12713	280	20	the	the	DET
taxlaw-12713	280	21	benefit	benefit	NOUN
taxlaw-12713	280	22	of	of	ADP
taxlaw-12713	280	23	a	a	DET
taxlaw-12713	280	24	charitable	charitable	ADJ
taxlaw-12713	280	25	class	class	NOUN
taxlaw-12713	280	26	and	and	CCONJ
taxlaw-12713	280	27	not	not	PART
taxlaw-12713	280	28	themselves	themselves	PRON
taxlaw-12713	280	29	.	.	PUNCT
taxlaw-12713	281	1	states	state	NOUN
taxlaw-12713	281	2	have	have	AUX
taxlaw-12713	281	3	traditionally	traditionally	ADV
taxlaw-12713	281	4	regulated	regulate	VERB
taxlaw-12713	281	5	nonprofits	nonprofit	NOUN
taxlaw-12713	281	6	through	through	ADP
taxlaw-12713	281	7	state	state	NOUN
taxlaw-12713	281	8	attorneys	attorney	NOUN
taxlaw-12713	281	9	general	general	ADJ
taxlaw-12713	281	10	using	use	VERB
taxlaw-12713	281	11	parens	paren	NOUN
taxlaw-12713	281	12	patriae	patriae	ADJ
taxlaw-12713	281	13	power	power	NOUN
taxlaw-12713	281	14	,	,	PUNCT
taxlaw-12713	281	15	i.e.	i.e.	X
taxlaw-12713	281	16	,	,	PUNCT
taxlaw-12713	281	17	power	power	NOUN
taxlaw-12713	281	18	lodged	lodge	VERB
taxlaw-12713	281	19	in	in	ADP
taxlaw-12713	281	20	the	the	DET
taxlaw-12713	281	21	king,63	king,63	NOUN
taxlaw-12713	281	22	to	to	PART
taxlaw-12713	281	23	ensure	ensure	VERB
taxlaw-12713	281	24	the	the	DET
taxlaw-12713	281	25	agents	agent	NOUN
taxlaw-12713	281	26	stay	stay	VERB
taxlaw-12713	281	27	true	true	ADJ
taxlaw-12713	281	28	to	to	ADP
taxlaw-12713	281	29	the	the	DET
taxlaw-12713	281	30	charity	charity	NOUN
taxlaw-12713	281	31	’s	’s	PART
taxlaw-12713	281	32	mission.64	mission.64	NOUN
taxlaw-12713	281	33	though	though	SCONJ
taxlaw-12713	281	34	the	the	DET
taxlaw-12713	281	35	attorney	attorney	NOUN
taxlaw-12713	281	36	general	general	NOUN
taxlaw-12713	281	37	was	be	AUX
taxlaw-12713	281	38	once	once	ADV
taxlaw-12713	281	39	the	the	DET
taxlaw-12713	281	40	exclusive	exclusive	ADJ
taxlaw-12713	281	41	source	source	NOUN
taxlaw-12713	281	42	of	of	ADP
taxlaw-12713	281	43	enforcement	enforcement	NOUN
taxlaw-12713	281	44	in	in	ADP
taxlaw-12713	281	45	the	the	DET
taxlaw-12713	281	46	states	state	NOUN
taxlaw-12713	281	47	,	,	PUNCT
taxlaw-12713	281	48	there	there	PRON
taxlaw-12713	281	49	has	have	AUX
taxlaw-12713	281	50	been	be	AUX
taxlaw-12713	281	51	a	a	DET
taxlaw-12713	281	52	move	move	NOUN
taxlaw-12713	281	53	in	in	ADP
taxlaw-12713	281	54	many	many	ADJ
taxlaw-12713	281	55	states	state	NOUN
taxlaw-12713	281	56	to	to	PART
taxlaw-12713	281	57	make	make	VERB
taxlaw-12713	281	58	them	they	PRON
taxlaw-12713	281	59	a	a	DET
taxlaw-12713	281	60	little	little	ADV
taxlaw-12713	281	61	less	less	ADV
taxlaw-12713	281	62	important	important	ADJ
taxlaw-12713	281	63	today	today	NOUN
taxlaw-12713	281	64	,	,	PUNCT
taxlaw-12713	281	65	largely	largely	ADV
taxlaw-12713	281	66	by	by	ADP
taxlaw-12713	281	67	increasing	increase	VERB
taxlaw-12713	281	68	standing	stand	VERB
taxlaw-12713	281	69	to	to	ADP
taxlaw-12713	281	70	sue.65	sue.65	ADJ
taxlaw-12713	281	71	fremont	fremont	PROPN
taxlaw-12713	281	72	-	-	PUNCT
taxlaw-12713	281	73	smith	smith	PROPN
taxlaw-12713	281	74	contends	contend	VERB
taxlaw-12713	281	75	the	the	DET
taxlaw-12713	281	76	courts	court	NOUN
taxlaw-12713	281	77	may	may	AUX
taxlaw-12713	281	78	even	even	ADV
taxlaw-12713	281	79	have	have	VERB
taxlaw-12713	281	80	the	the	DET
taxlaw-12713	281	81	predominant	predominant	ADJ
taxlaw-12713	281	82	power	power	NOUN
taxlaw-12713	281	83	over	over	ADP
taxlaw-12713	281	84	guidance	guidance	NOUN
taxlaw-12713	281	85	in	in	ADP
taxlaw-12713	281	86	the	the	DET
taxlaw-12713	281	87	area	area	NOUN
taxlaw-12713	281	88	of	of	ADP
taxlaw-12713	281	89	charity	charity	NOUN
taxlaw-12713	281	90	law	law	NOUN
taxlaw-12713	281	91	at	at	ADP
taxlaw-12713	281	92	the	the	DET
taxlaw-12713	281	93	state	state	NOUN
taxlaw-12713	281	94	level.66	level.66	NOUN
taxlaw-12713	281	95	indeed	indeed	ADV
taxlaw-12713	281	96	,	,	PUNCT
taxlaw-12713	281	97	at	at	ADP
taxlaw-12713	281	98	the	the	DET
taxlaw-12713	281	99	state	state	NOUN
taxlaw-12713	281	100	level	level	NOUN
taxlaw-12713	281	101	,	,	PUNCT
taxlaw-12713	281	102	courts	court	NOUN
taxlaw-12713	281	103	exercise	exercise	VERB
taxlaw-12713	281	104	the	the	DET
taxlaw-12713	281	105	primary	primary	ADJ
taxlaw-12713	281	106	role	role	NOUN
taxlaw-12713	281	107	in	in	ADP
taxlaw-12713	281	108	defining	define	VERB
taxlaw-12713	281	109	what	what	PRON
taxlaw-12713	281	110	is	be	AUX
taxlaw-12713	281	111	a	a	DET
taxlaw-12713	281	112	charitable	charitable	ADJ
taxlaw-12713	281	113	purpose	purpose	NOUN
taxlaw-12713	281	114	under	under	ADP
taxlaw-12713	281	115	state	state	NOUN
taxlaw-12713	281	116	law	law	NOUN
taxlaw-12713	281	117	when	when	SCONJ
taxlaw-12713	281	118	probating	probate	VERB
taxlaw-12713	281	119	a	a	DET
taxlaw-12713	281	120	will.67	will.67	NOUN
taxlaw-12713	281	121	this	this	DET
taxlaw-12713	281	122	part	part	NOUN
taxlaw-12713	281	123	ii(b	ii(b	PUNCT
taxlaw-12713	281	124	)	)	PUNCT
taxlaw-12713	281	125	focuses	focus	VERB
taxlaw-12713	281	126	on	on	ADP
taxlaw-12713	281	127	(	(	PUNCT
taxlaw-12713	281	128	1	1	X
taxlaw-12713	281	129	)	)	PUNCT
taxlaw-12713	281	130	the	the	DET
taxlaw-12713	281	131	creation	creation	NOUN
taxlaw-12713	281	132	of	of	ADP
taxlaw-12713	281	133	charitable	charitable	ADJ
taxlaw-12713	281	134	trust	trust	NOUN
taxlaw-12713	281	135	law	law	NOUN
taxlaw-12713	281	136	,	,	PUNCT
taxlaw-12713	281	137	(	(	PUNCT
taxlaw-12713	281	138	2	2	X
taxlaw-12713	281	139	)	)	PUNCT
taxlaw-12713	281	140	the	the	DET
taxlaw-12713	281	141	development	development	NOUN
taxlaw-12713	281	142	of	of	ADP
taxlaw-12713	281	143	charitable	charitable	ADJ
taxlaw-12713	281	144	corporation	corporation	NOUN
taxlaw-12713	281	145	law	law	NOUN
taxlaw-12713	281	146	,	,	PUNCT
taxlaw-12713	281	147	(	(	PUNCT
taxlaw-12713	281	148	3	3	X
taxlaw-12713	281	149	)	)	PUNCT
taxlaw-12713	281	150	the	the	DET
taxlaw-12713	281	151	role	role	NOUN
taxlaw-12713	281	152	of	of	ADP
taxlaw-12713	281	153	state	state	NOUN
taxlaw-12713	281	154	attorneys	attorney	NOUN
taxlaw-12713	281	155	general	general	ADJ
taxlaw-12713	281	156	in	in	ADP
taxlaw-12713	281	157	enforcing	enforce	VERB
taxlaw-12713	281	158	state	state	NOUN
taxlaw-12713	281	159	charitable	charitable	ADJ
taxlaw-12713	281	160	law	law	NOUN
taxlaw-12713	281	161	,	,	PUNCT
taxlaw-12713	281	162	and	and	CCONJ
taxlaw-12713	281	163	(	(	PUNCT
taxlaw-12713	281	164	4	4	X
taxlaw-12713	281	165	)	)	PUNCT
taxlaw-12713	281	166	some	some	PRON
taxlaw-12713	281	167	of	of	ADP
taxlaw-12713	281	168	the	the	DET
taxlaw-12713	281	169	other	other	ADJ
taxlaw-12713	281	170	potential	potential	ADJ
taxlaw-12713	281	171	means	mean	NOUN
taxlaw-12713	281	172	of	of	ADP
taxlaw-12713	281	173	enforcing	enforce	VERB
taxlaw-12713	281	174	charitable	charitable	ADJ
taxlaw-12713	281	175	law	law	NOUN
taxlaw-12713	281	176	at	at	ADP
taxlaw-12713	281	177	the	the	DET
taxlaw-12713	281	178	state	state	NOUN
taxlaw-12713	281	179	level	level	NOUN
taxlaw-12713	281	180	.	.	PUNCT
taxlaw-12713	282	1	nonprofit	nonprofit	ADJ
taxlaw-12713	282	2	accounting	accounting	NOUN
taxlaw-12713	282	3	literature	literature	NOUN
taxlaw-12713	282	4	helps	help	VERB
taxlaw-12713	282	5	set	set	VERB
taxlaw-12713	282	6	the	the	DET
taxlaw-12713	282	7	theme	theme	NOUN
taxlaw-12713	282	8	for	for	ADP
taxlaw-12713	282	9	this	this	DET
taxlaw-12713	282	10	part	part	NOUN
taxlaw-12713	282	11	:	:	PUNCT
taxlaw-12713	282	12	because	because	SCONJ
taxlaw-12713	282	13	(	(	PUNCT
taxlaw-12713	282	14	1	1	X
taxlaw-12713	282	15	)	)	PUNCT
taxlaw-12713	282	16	beneficiaries	beneficiary	NOUN
taxlaw-12713	282	17	do	do	AUX
taxlaw-12713	282	18	not	not	PART
taxlaw-12713	282	19	control	control	VERB
taxlaw-12713	282	20	a	a	DET
taxlaw-12713	282	21	charitable	charitable	ADJ
taxlaw-12713	282	22	organization	organization	NOUN
taxlaw-12713	282	23	,	,	PUNCT
taxlaw-12713	282	24	and	and	CCONJ
taxlaw-12713	282	25	(	(	PUNCT
taxlaw-12713	282	26	2	2	X
taxlaw-12713	282	27	)	)	PUNCT
taxlaw-12713	282	28	there	there	PRON
taxlaw-12713	282	29	are	be	VERB
taxlaw-12713	282	30	limited	limited	ADJ
taxlaw-12713	282	31	market	market	NOUN
taxlaw-12713	282	32	-	-	PUNCT
taxlaw-12713	282	33	based	base	VERB
taxlaw-12713	282	34	incentive	incentive	NOUN
taxlaw-12713	282	35	structures	structure	NOUN
taxlaw-12713	282	36	to	to	PART
taxlaw-12713	282	37	guide	guide	VERB
taxlaw-12713	282	38	charitable	charitable	ADJ
taxlaw-12713	282	39	organization	organization	NOUN
taxlaw-12713	282	40	agents	agent	NOUN
taxlaw-12713	282	41	—	—	PUNCT
taxlaw-12713	282	42	charitable	charitable	ADJ
taxlaw-12713	282	43	organizations	organization	NOUN
taxlaw-12713	282	44	are	be	AUX
taxlaw-12713	282	45	likely	likely	ADV
taxlaw-12713	282	46	more	more	ADV
taxlaw-12713	282	47	subject	subject	ADJ
taxlaw-12713	282	48	to	to	ADP
taxlaw-12713	282	49	agent	agent	NOUN
taxlaw-12713	282	50	/	/	SYM
taxlaw-12713	282	51	manager	manager	NOUN
taxlaw-12713	282	52	malfeasance	malfeasance	NOUN
taxlaw-12713	282	53	than	than	ADP
taxlaw-12713	282	54	for	for	ADP
taxlaw-12713	282	55	-	-	PUNCT
taxlaw-12713	282	56	profit	profit	NOUN
taxlaw-12713	282	57	organizations.68	organizations.68	NOUN
taxlaw-12713	282	58	this	this	DET
taxlaw-12713	282	59	fact	fact	NOUN
taxlaw-12713	282	60	drives	drive	VERB
taxlaw-12713	282	61	much	much	ADJ
taxlaw-12713	282	62	of	of	ADP
taxlaw-12713	282	63	the	the	DET
taxlaw-12713	282	64	state	state	NOUN
taxlaw-12713	282	65	regulatory	regulatory	ADJ
taxlaw-12713	282	66	regime	regime	NOUN
taxlaw-12713	282	67	.	.	PUNCT
taxlaw-12713	283	1	1	1	X
taxlaw-12713	283	2	.	.	X
taxlaw-12713	283	3	charitable	charitable	ADJ
taxlaw-12713	283	4	organization	organization	NOUN
taxlaw-12713	283	5	law	law	NOUN
taxlaw-12713	283	6	origins	origin	NOUN
taxlaw-12713	283	7	charitable	charitable	ADJ
taxlaw-12713	283	8	trust	trust	NOUN
taxlaw-12713	283	9	law	law	NOUN
taxlaw-12713	283	10	is	be	AUX
taxlaw-12713	283	11	a	a	DET
taxlaw-12713	283	12	significant	significant	ADJ
taxlaw-12713	283	13	influence	influence	NOUN
taxlaw-12713	283	14	on	on	ADP
taxlaw-12713	283	15	current	current	ADJ
taxlaw-12713	283	16	charity	charity	NOUN
taxlaw-12713	283	17	law	law	NOUN
taxlaw-12713	283	18	.	.	PUNCT
taxlaw-12713	284	1	the	the	DET
taxlaw-12713	284	2	history	history	NOUN
taxlaw-12713	284	3	of	of	ADP
taxlaw-12713	284	4	charitable	charitable	ADJ
taxlaw-12713	284	5	trust	trust	NOUN
taxlaw-12713	284	6	law	law	NOUN
taxlaw-12713	284	7	is	be	AUX
taxlaw-12713	284	8	important	important	ADJ
taxlaw-12713	284	9	because	because	SCONJ
taxlaw-12713	284	10	it	it	PRON
taxlaw-12713	284	11	helps	help	VERB
taxlaw-12713	284	12	explain	explain	VERB
taxlaw-12713	284	13	some	some	PRON
taxlaw-12713	284	14	of	of	ADP
taxlaw-12713	284	15	the	the	DET
taxlaw-12713	284	16	challenges	challenge	NOUN
taxlaw-12713	284	17	of	of	ADP
taxlaw-12713	284	18	the	the	DET
taxlaw-12713	284	19	regulatory	regulatory	ADJ
taxlaw-12713	284	20	regime	regime	NOUN
taxlaw-12713	284	21	today	today	NOUN
taxlaw-12713	284	22	.	.	PUNCT
taxlaw-12713	285	1	it	it	PRON
taxlaw-12713	285	2	originates	originate	VERB
taxlaw-12713	285	3	in	in	ADP
taxlaw-12713	285	4	english	english	ADJ
taxlaw-12713	285	5	common	common	ADJ
taxlaw-12713	285	6	law	law	NOUN
taxlaw-12713	285	7	and	and	CCONJ
taxlaw-12713	285	8	dates	date	VERB
taxlaw-12713	285	9	back	back	ADV
taxlaw-12713	285	10	to	to	ADP
taxlaw-12713	285	11	before	before	ADP
taxlaw-12713	285	12	the	the	DET
taxlaw-12713	285	13	statute	statute	NOUN
taxlaw-12713	285	14	of	of	ADP
taxlaw-12713	285	15	uses	use	NOUN
taxlaw-12713	285	16	of	of	ADP
taxlaw-12713	285	17	1601.69	1601.69	NUM
taxlaw-12713	285	18	there	there	PRON
taxlaw-12713	285	19	were	be	VERB
taxlaw-12713	285	20	two	two	NUM
taxlaw-12713	285	21	primary	primary	ADJ
taxlaw-12713	285	22	purposes	purpose	NOUN
taxlaw-12713	285	23	of	of	ADP
taxlaw-12713	285	24	that	that	DET
taxlaw-12713	285	25	statute	statute	NOUN
taxlaw-12713	285	26	:	:	PUNCT
taxlaw-12713	285	27	(	(	PUNCT
taxlaw-12713	285	28	1	1	X
taxlaw-12713	285	29	)	)	PUNCT
taxlaw-12713	285	30	define	define	VERB
taxlaw-12713	285	31	legitimate	legitimate	ADJ
taxlaw-12713	285	32	charitable	charitable	ADJ
taxlaw-12713	285	33	purposes	purpose	NOUN
taxlaw-12713	285	34	,	,	PUNCT
taxlaw-12713	285	35	and	and	CCONJ
taxlaw-12713	285	36	(	(	PUNCT
taxlaw-12713	285	37	2	2	X
taxlaw-12713	285	38	)	)	PUNCT
taxlaw-12713	285	39	reform	reform	NOUN
taxlaw-12713	285	40	the	the	DET
taxlaw-12713	285	41	administration	administration	NOUN
taxlaw-12713	285	42	of	of	ADP
taxlaw-12713	285	43	charity	charity	NOUN
taxlaw-12713	285	44	with	with	ADP
taxlaw-12713	285	45	commissioners	commissioner	NOUN
taxlaw-12713	285	46	to	to	PART
taxlaw-12713	285	47	inquire	inquire	VERB
taxlaw-12713	285	48	into	into	ADP
taxlaw-12713	285	49	misuse	misuse	NOUN
taxlaw-12713	285	50	of	of	ADP
taxlaw-12713	285	51	charitable	charitable	ADJ
taxlaw-12713	285	52	63	63	NUM
taxlaw-12713	285	53	fremont	fremont	PROPN
taxlaw-12713	285	54	-	-	PUNCT
taxlaw-12713	285	55	smith	smith	PROPN
taxlaw-12713	285	56	,	,	PUNCT
taxlaw-12713	285	57	supra	supra	PROPN
taxlaw-12713	285	58	note	note	NOUN
taxlaw-12713	285	59	60	60	NUM
taxlaw-12713	285	60	,	,	PUNCT
taxlaw-12713	285	61	at	at	ADP
taxlaw-12713	285	62	301	301	NUM
taxlaw-12713	285	63	.	.	PUNCT
taxlaw-12713	285	64	64	64	NUM
taxlaw-12713	285	65	restatement	restatement	NOUN
taxlaw-12713	285	66	(	(	PUNCT
taxlaw-12713	285	67	second	second	ADJ
taxlaw-12713	285	68	)	)	PUNCT
taxlaw-12713	285	69	of	of	ADP
taxlaw-12713	285	70	trs	trs	PROPN
taxlaw-12713	285	71	.	.	PUNCT
taxlaw-12713	286	1	§	§	PROPN
taxlaw-12713	286	2	391	391	NUM
taxlaw-12713	286	3	(	(	PUNCT
taxlaw-12713	286	4	am	am	PROPN
taxlaw-12713	286	5	.	.	PUNCT
taxlaw-12713	286	6	l.	l.	PROPN
taxlaw-12713	286	7	inst	inst	PROPN
taxlaw-12713	286	8	.	.	PUNCT
taxlaw-12713	286	9	1959	1959	NUM
taxlaw-12713	286	10	)	)	PUNCT
taxlaw-12713	286	11	;	;	PUNCT
taxlaw-12713	286	12	garry	garry	PROPN
taxlaw-12713	286	13	jenkins	jenkins	PROPN
taxlaw-12713	286	14	,	,	PUNCT
taxlaw-12713	286	15	incorporation	incorporation	NOUN
taxlaw-12713	286	16	choice	choice	NOUN
taxlaw-12713	286	17	,	,	PUNCT
taxlaw-12713	286	18	uniformity	uniformity	NOUN
taxlaw-12713	286	19	,	,	PUNCT
taxlaw-12713	286	20	and	and	CCONJ
taxlaw-12713	286	21	the	the	DET
taxlaw-12713	286	22	reform	reform	NOUN
taxlaw-12713	286	23	of	of	ADP
taxlaw-12713	286	24	nonprofit	nonprofit	ADJ
taxlaw-12713	286	25	state	state	NOUN
taxlaw-12713	286	26	law	law	NOUN
taxlaw-12713	286	27	,	,	PUNCT
taxlaw-12713	286	28	41	41	NUM
taxlaw-12713	286	29	ga	ga	PROPN
taxlaw-12713	286	30	.	.	PROPN
taxlaw-12713	286	31	l.	l.	PROPN
taxlaw-12713	286	32	rev	rev	PROPN
taxlaw-12713	286	33	.	.	PROPN
taxlaw-12713	286	34	1113	1113	NUM
taxlaw-12713	286	35	,	,	PUNCT
taxlaw-12713	286	36	1128	1128	NUM
taxlaw-12713	286	37	(	(	PUNCT
taxlaw-12713	286	38	2007	2007	NUM
taxlaw-12713	286	39	)	)	PUNCT
taxlaw-12713	286	40	;	;	PUNCT
taxlaw-12713	286	41	ronald	ronald	PROPN
taxlaw-12713	286	42	chester	chester	PROPN
taxlaw-12713	286	43	,	,	PUNCT
taxlaw-12713	286	44	improving	improve	VERB
taxlaw-12713	286	45	enforcement	enforcement	NOUN
taxlaw-12713	286	46	mechanisms	mechanism	NOUN
taxlaw-12713	286	47	in	in	ADP
taxlaw-12713	286	48	the	the	DET
taxlaw-12713	286	49	charitable	charitable	ADJ
taxlaw-12713	286	50	sector	sector	NOUN
taxlaw-12713	286	51	:	:	PUNCT
taxlaw-12713	286	52	can	can	AUX
taxlaw-12713	286	53	increased	increase	VERB
taxlaw-12713	286	54	disclosure	disclosure	NOUN
taxlaw-12713	286	55	of	of	ADP
taxlaw-12713	286	56	information	information	NOUN
taxlaw-12713	286	57	be	be	AUX
taxlaw-12713	286	58	utilized	utilize	VERB
taxlaw-12713	286	59	effectively	effectively	ADV
taxlaw-12713	286	60	?	?	PUNCT
taxlaw-12713	287	1	,	,	PUNCT
taxlaw-12713	287	2	40	40	NUM
taxlaw-12713	287	3	new	new	ADJ
taxlaw-12713	287	4	eng	eng	PROPN
taxlaw-12713	287	5	.	.	PUNCT
taxlaw-12713	287	6	l.	l.	PROPN
taxlaw-12713	287	7	rev	rev	PROPN
taxlaw-12713	287	8	.	.	PROPN
taxlaw-12713	287	9	447	447	NUM
taxlaw-12713	287	10	,	,	PUNCT
taxlaw-12713	287	11	449	449	NUM
taxlaw-12713	287	12	(	(	PUNCT
taxlaw-12713	287	13	2006	2006	NUM
taxlaw-12713	287	14	)	)	PUNCT
taxlaw-12713	287	15	;	;	PUNCT
taxlaw-12713	287	16	robert	robert	PROPN
taxlaw-12713	287	17	carlson	carlson	PROPN
taxlaw-12713	287	18	&	&	CCONJ
taxlaw-12713	287	19	caitlin	caitlin	PROPN
taxlaw-12713	287	20	calder	calder	PROPN
taxlaw-12713	287	21	,	,	PUNCT
taxlaw-12713	287	22	protection	protection	NOUN
taxlaw-12713	287	23	and	and	CCONJ
taxlaw-12713	287	24	regulation	regulation	NOUN
taxlaw-12713	287	25	of	of	ADP
taxlaw-12713	287	26	nonprofits	nonprofit	NOUN
taxlaw-12713	287	27	and	and	CCONJ
taxlaw-12713	287	28	charitable	charitable	ADJ
taxlaw-12713	287	29	assets	asset	NOUN
taxlaw-12713	287	30	,	,	PUNCT
taxlaw-12713	287	31	in	in	ADP
taxlaw-12713	287	32	state	state	NOUN
taxlaw-12713	287	33	attorneys	attorney	NOUN
taxlaw-12713	287	34	general	general	ADJ
taxlaw-12713	287	35	powers	power	NOUN
taxlaw-12713	287	36	and	and	CCONJ
taxlaw-12713	287	37	responsibilities	responsibility	NOUN
taxlaw-12713	287	38	215	215	NUM
taxlaw-12713	287	39	(	(	PUNCT
taxlaw-12713	287	40	emily	emily	PROPN
taxlaw-12713	287	41	myers	myers	PROPN
taxlaw-12713	287	42	ed	ed	PROPN
taxlaw-12713	287	43	.	.	PROPN
taxlaw-12713	287	44	,	,	PUNCT
taxlaw-12713	287	45	4th	4th	ADJ
taxlaw-12713	287	46	ed	ed	NOUN
taxlaw-12713	287	47	.	.	PROPN
taxlaw-12713	287	48	2018	2018	NUM
taxlaw-12713	287	49	)	)	PUNCT
taxlaw-12713	287	50	;	;	PUNCT
taxlaw-12713	287	51	evelyn	evelyn	PROPN
taxlaw-12713	287	52	brody	brody	PROPN
taxlaw-12713	287	53	,	,	PUNCT
taxlaw-12713	287	54	whose	whose	DET
taxlaw-12713	287	55	public	public	ADJ
taxlaw-12713	287	56	?	?	PUNCT
taxlaw-12713	288	1	parochialism	parochialism	NOUN
taxlaw-12713	288	2	and	and	CCONJ
taxlaw-12713	288	3	paternalism	paternalism	NOUN
taxlaw-12713	288	4	in	in	ADP
taxlaw-12713	288	5	state	state	NOUN
taxlaw-12713	288	6	charity	charity	NOUN
taxlaw-12713	288	7	law	law	NOUN
taxlaw-12713	288	8	enforcement	enforcement	NOUN
taxlaw-12713	288	9	,	,	PUNCT
taxlaw-12713	288	10	79	79	NUM
taxlaw-12713	288	11	ind	ind	NOUN
taxlaw-12713	288	12	.	.	PUNCT
taxlaw-12713	289	1	l.j	l.j	PROPN
taxlaw-12713	289	2	.	.	PROPN
taxlaw-12713	289	3	937	937	NUM
taxlaw-12713	289	4	,	,	PUNCT
taxlaw-12713	289	5	938	938	NUM
taxlaw-12713	289	6	(	(	PUNCT
taxlaw-12713	289	7	2004	2004	NUM
taxlaw-12713	289	8	)	)	PUNCT
taxlaw-12713	289	9	.	.	PUNCT
taxlaw-12713	290	1	65	65	NUM
taxlaw-12713	290	2	mary	mary	PROPN
taxlaw-12713	290	3	grace	grace	PROPN
taxlaw-12713	290	4	blasko	blasko	PROPN
taxlaw-12713	290	5	et	et	PROPN
taxlaw-12713	290	6	al	al	PROPN
taxlaw-12713	290	7	.	.	PROPN
taxlaw-12713	290	8	,	,	PUNCT
taxlaw-12713	290	9	standing	stand	VERB
taxlaw-12713	290	10	to	to	PART
taxlaw-12713	290	11	sue	sue	VERB
taxlaw-12713	290	12	in	in	ADP
taxlaw-12713	290	13	the	the	DET
taxlaw-12713	290	14	charitable	charitable	ADJ
taxlaw-12713	290	15	sector	sector	NOUN
taxlaw-12713	290	16	,	,	PUNCT
taxlaw-12713	290	17	28	28	NUM
taxlaw-12713	290	18	u.s.f	u.s.f	ADJ
taxlaw-12713	290	19	.	.	PUNCT
taxlaw-12713	290	20	l.	l.	PROPN
taxlaw-12713	290	21	rev	rev	PROPN
taxlaw-12713	290	22	.	.	PROPN
taxlaw-12713	290	23	37	37	NUM
taxlaw-12713	290	24	,	,	PUNCT
taxlaw-12713	290	25	44	44	NUM
taxlaw-12713	290	26	(	(	PUNCT
taxlaw-12713	290	27	1993	1993	NUM
taxlaw-12713	290	28	)	)	PUNCT
taxlaw-12713	290	29	.	.	PUNCT
taxlaw-12713	291	1	66	66	NUM
taxlaw-12713	291	2	fremont	fremont	PROPN
taxlaw-12713	291	3	-	-	PUNCT
taxlaw-12713	291	4	smith	smith	PROPN
taxlaw-12713	291	5	,	,	PUNCT
taxlaw-12713	291	6	supra	supra	PROPN
taxlaw-12713	291	7	note	note	NOUN
taxlaw-12713	291	8	60	60	NUM
taxlaw-12713	291	9	,	,	PUNCT
taxlaw-12713	291	10	at	at	ADP
taxlaw-12713	291	11	302	302	NUM
taxlaw-12713	291	12	.	.	PUNCT
taxlaw-12713	291	13	67	67	NUM
taxlaw-12713	291	14	olivier	olivier	PROPN
taxlaw-12713	291	15	zunz	zunz	PROPN
taxlaw-12713	291	16	,	,	PUNCT
taxlaw-12713	291	17	philanthropy	philanthropy	NOUN
taxlaw-12713	291	18	in	in	ADP
taxlaw-12713	291	19	america	america	PROPN
taxlaw-12713	291	20	:	:	PUNCT
taxlaw-12713	291	21	a	a	DET
taxlaw-12713	291	22	history	history	NOUN
taxlaw-12713	291	23	65–103	65–103	NUM
taxlaw-12713	291	24	(	(	PUNCT
taxlaw-12713	291	25	2012	2012	NUM
taxlaw-12713	291	26	)	)	PUNCT
taxlaw-12713	291	27	.	.	PUNCT
taxlaw-12713	292	1	68	68	NUM
taxlaw-12713	292	2	william	william	PROPN
taxlaw-12713	292	3	r.	r.	PROPN
taxlaw-12713	292	4	baber	baber	PROPN
taxlaw-12713	292	5	et	et	PROPN
taxlaw-12713	292	6	al	al	PROPN
taxlaw-12713	292	7	.	.	PROPN
taxlaw-12713	292	8	,	,	PUNCT
taxlaw-12713	292	9	compensation	compensation	NOUN
taxlaw-12713	292	10	to	to	ADP
taxlaw-12713	292	11	managers	manager	NOUN
taxlaw-12713	292	12	of	of	ADP
taxlaw-12713	292	13	charitable	charitable	ADJ
taxlaw-12713	292	14	organizations	organization	NOUN
taxlaw-12713	292	15	:	:	PUNCT
taxlaw-12713	292	16	an	an	DET
taxlaw-12713	292	17	empirical	empirical	ADJ
taxlaw-12713	292	18	study	study	NOUN
taxlaw-12713	292	19	of	of	ADP
taxlaw-12713	292	20	the	the	DET
taxlaw-12713	292	21	role	role	NOUN
taxlaw-12713	292	22	of	of	ADP
taxlaw-12713	292	23	accounting	accounting	NOUN
taxlaw-12713	292	24	measures	measure	NOUN
taxlaw-12713	292	25	of	of	ADP
taxlaw-12713	292	26	program	program	NOUN
taxlaw-12713	292	27	activities	activity	NOUN
taxlaw-12713	292	28	,	,	PUNCT
taxlaw-12713	292	29	77	77	NUM
taxlaw-12713	292	30	acct	acct	NOUN
taxlaw-12713	292	31	.	.	PUNCT
taxlaw-12713	293	1	rev	rev	PROPN
taxlaw-12713	293	2	.	.	PROPN
taxlaw-12713	293	3	679	679	NUM
taxlaw-12713	293	4	,	,	PUNCT
taxlaw-12713	293	5	680	680	NUM
taxlaw-12713	293	6	(	(	PUNCT
taxlaw-12713	293	7	2002	2002	NUM
taxlaw-12713	293	8	)	)	PUNCT
taxlaw-12713	293	9	;	;	PUNCT
taxlaw-12713	293	10	see	see	VERB
taxlaw-12713	293	11	also	also	ADV
taxlaw-12713	293	12	karst	karst	NOUN
taxlaw-12713	293	13	,	,	PUNCT
taxlaw-12713	293	14	supra	supra	PROPN
taxlaw-12713	293	15	note	note	NOUN
taxlaw-12713	293	16	16	16	NUM
taxlaw-12713	293	17	,	,	PUNCT
taxlaw-12713	293	18	at	at	ADP
taxlaw-12713	293	19	436–37	436–37	NUM
taxlaw-12713	293	20	.	.	PUNCT
taxlaw-12713	294	1	69	69	NUM
taxlaw-12713	294	2	fishman	fishman	NOUN
taxlaw-12713	294	3	et	et	PROPN
taxlaw-12713	294	4	al	al	PROPN
taxlaw-12713	294	5	.	.	PROPN
taxlaw-12713	294	6	,	,	PUNCT
taxlaw-12713	294	7	supra	supra	PROPN
taxlaw-12713	294	8	note	note	NOUN
taxlaw-12713	294	9	30	30	NUM
taxlaw-12713	294	10	,	,	PUNCT
taxlaw-12713	294	11	at	at	ADP
taxlaw-12713	294	12	45	45	NUM
taxlaw-12713	294	13	(	(	PUNCT
taxlaw-12713	294	14	citing	cite	VERB
taxlaw-12713	294	15	43	43	NUM
taxlaw-12713	294	16	eliz	eliz	NOUN
taxlaw-12713	294	17	.	.	PUNCT
taxlaw-12713	295	1	ch	ch	NOUN
taxlaw-12713	295	2	.	.	PROPN
taxlaw-12713	295	3	4	4	NUM
taxlaw-12713	295	4	;	;	PUNCT
taxlaw-12713	295	5	5	5	NUM
taxlaw-12713	295	6	austin	austin	PROPN
taxlaw-12713	295	7	w.	w.	PROPN
taxlaw-12713	295	8	scott	scott	PROPN
taxlaw-12713	295	9	&	&	CCONJ
taxlaw-12713	295	10	mark	mark	PROPN
taxlaw-12713	295	11	l.	l.	PROPN
taxlaw-12713	295	12	ascher	ascher	PROPN
taxlaw-12713	295	13	,	,	PUNCT
taxlaw-12713	295	14	scott	scott	PROPN
taxlaw-12713	295	15	&	&	CCONJ
taxlaw-12713	295	16	ascher	ascher	PROPN
taxlaw-12713	295	17	on	on	ADP
taxlaw-12713	295	18	trusts	trust	NOUN
taxlaw-12713	295	19	§	§	PROPN
taxlaw-12713	295	20	37.1.1	37.1.1	NOUN
taxlaw-12713	295	21	(	(	PUNCT
taxlaw-12713	295	22	5th	5th	ADJ
taxlaw-12713	295	23	ed	ed	NOUN
taxlaw-12713	295	24	.	.	PROPN
taxlaw-12713	295	25	2009	2009	NUM
taxlaw-12713	295	26	)	)	PUNCT
taxlaw-12713	295	27	)	)	PUNCT
taxlaw-12713	295	28	;	;	PUNCT
taxlaw-12713	295	29	see	see	VERB
taxlaw-12713	295	30	also	also	ADV
taxlaw-12713	295	31	fremont	fremont	PROPN
taxlaw-12713	295	32	-	-	PUNCT
taxlaw-12713	295	33	smith	smith	PROPN
taxlaw-12713	295	34	,	,	PUNCT
taxlaw-12713	295	35	supra	supra	PROPN
taxlaw-12713	295	36	note	note	NOUN
taxlaw-12713	295	37	60	60	NUM
taxlaw-12713	295	38	,	,	PUNCT
taxlaw-12713	295	39	at	at	ADP
taxlaw-12713	295	40	19–24	19–24	NUM
taxlaw-12713	295	41	(	(	PUNCT
taxlaw-12713	295	42	discussing	discuss	VERB
taxlaw-12713	295	43	earlier	early	ADJ
taxlaw-12713	295	44	versions	version	NOUN
taxlaw-12713	295	45	of	of	ADP
taxlaw-12713	295	46	charitable	charitable	ADJ
taxlaw-12713	295	47	trust	trust	NOUN
taxlaw-12713	295	48	like	like	ADP
taxlaw-12713	295	49	regimes	regime	NOUN
taxlaw-12713	295	50	dating	date	VERB
taxlaw-12713	295	51	back	back	ADV
taxlaw-12713	295	52	well	well	ADV
taxlaw-12713	295	53	before	before	ADP
taxlaw-12713	295	54	1601	1601	NUM
taxlaw-12713	295	55	and	and	CCONJ
taxlaw-12713	295	56	connected	connect	VERB
taxlaw-12713	295	57	to	to	ADP
taxlaw-12713	295	58	religious	religious	ADJ
taxlaw-12713	295	59	philosophy	philosophy	NOUN
taxlaw-12713	295	60	)	)	PUNCT
taxlaw-12713	295	61	.	.	PUNCT
taxlaw-12713	296	1	142	142	NUM
taxlaw-12713	296	2	columbia	columbia	PROPN
taxlaw-12713	296	3	journal	journal	PROPN
taxlaw-12713	296	4	of	of	ADP
taxlaw-12713	296	5	tax	tax	NOUN
taxlaw-12713	296	6	law	law	NOUN
taxlaw-12713	296	7	[	[	X
taxlaw-12713	296	8	vol	vol	NOUN
taxlaw-12713	296	9	15:2	15:2	NUM
taxlaw-12713	296	10	funds.70	funds.70	PROPN
taxlaw-12713	296	11	the	the	DET
taxlaw-12713	296	12	statute	statute	NOUN
taxlaw-12713	296	13	followed	follow	VERB
taxlaw-12713	296	14	an	an	DET
taxlaw-12713	296	15	allowance	allowance	NOUN
taxlaw-12713	296	16	by	by	ADP
taxlaw-12713	296	17	parliament	parliament	NOUN
taxlaw-12713	296	18	in	in	ADP
taxlaw-12713	296	19	1597	1597	NUM
taxlaw-12713	296	20	for	for	ADP
taxlaw-12713	296	21	local	local	ADJ
taxlaw-12713	296	22	jurisdictions	jurisdiction	NOUN
taxlaw-12713	296	23	to	to	PART
taxlaw-12713	296	24	levy	levy	VERB
taxlaw-12713	296	25	taxes	taxis	NOUN
taxlaw-12713	296	26	to	to	PART
taxlaw-12713	296	27	take	take	VERB
taxlaw-12713	296	28	care	care	NOUN
taxlaw-12713	296	29	of	of	ADP
taxlaw-12713	296	30	the	the	DET
taxlaw-12713	296	31	poor.71	poor.71	NOUN
taxlaw-12713	296	32	however	however	ADV
taxlaw-12713	296	33	,	,	PUNCT
taxlaw-12713	296	34	parliament	parliament	NOUN
taxlaw-12713	296	35	left	leave	VERB
taxlaw-12713	296	36	it	it	PRON
taxlaw-12713	296	37	to	to	ADP
taxlaw-12713	296	38	the	the	DET
taxlaw-12713	296	39	local	local	ADJ
taxlaw-12713	296	40	jurisdictions	jurisdiction	NOUN
taxlaw-12713	296	41	on	on	ADP
taxlaw-12713	296	42	how	how	SCONJ
taxlaw-12713	296	43	to	to	PART
taxlaw-12713	296	44	take	take	VERB
taxlaw-12713	296	45	care	care	NOUN
taxlaw-12713	296	46	of	of	ADP
taxlaw-12713	296	47	the	the	DET
taxlaw-12713	296	48	poor	poor	ADJ
taxlaw-12713	296	49	,	,	PUNCT
taxlaw-12713	296	50	including	include	VERB
taxlaw-12713	296	51	through	through	ADP
taxlaw-12713	296	52	charitable	charitable	ADJ
taxlaw-12713	296	53	provision.72	provision.72	NOUN
taxlaw-12713	296	54	charitable	charitable	ADJ
taxlaw-12713	296	55	trust	trust	NOUN
taxlaw-12713	296	56	law	law	NOUN
taxlaw-12713	296	57	grew	grow	VERB
taxlaw-12713	296	58	initially	initially	ADV
taxlaw-12713	296	59	because	because	SCONJ
taxlaw-12713	296	60	it	it	PRON
taxlaw-12713	296	61	allowed	allow	VERB
taxlaw-12713	296	62	private	private	ADJ
taxlaw-12713	296	63	property	property	NOUN
taxlaw-12713	296	64	to	to	PART
taxlaw-12713	296	65	be	be	AUX
taxlaw-12713	296	66	held	hold	VERB
taxlaw-12713	296	67	in	in	ADP
taxlaw-12713	296	68	perpetuity.73	perpetuity.73	NOUN
taxlaw-12713	296	69	judges	judge	NOUN
taxlaw-12713	296	70	developed	develop	VERB
taxlaw-12713	296	71	this	this	DET
taxlaw-12713	296	72	law	law	NOUN
taxlaw-12713	296	73	by	by	ADP
taxlaw-12713	296	74	assessing	assess	VERB
taxlaw-12713	296	75	charitable	charitable	ADJ
taxlaw-12713	296	76	purposes	purpose	NOUN
taxlaw-12713	296	77	in	in	ADP
taxlaw-12713	296	78	will	will	AUX
taxlaw-12713	296	79	contests	contest	NOUN
taxlaw-12713	296	80	between	between	ADP
taxlaw-12713	296	81	heirs	heir	NOUN
taxlaw-12713	296	82	and	and	CCONJ
taxlaw-12713	296	83	charitable	charitable	ADJ
taxlaw-12713	296	84	organizations.74	organizations.74	NOUN
taxlaw-12713	296	85	in	in	ADP
taxlaw-12713	296	86	the	the	DET
taxlaw-12713	296	87	gilded	gild	VERB
taxlaw-12713	296	88	age	age	NOUN
taxlaw-12713	296	89	,	,	PUNCT
taxlaw-12713	296	90	as	as	SCONJ
taxlaw-12713	296	91	wealth	wealth	NOUN
taxlaw-12713	296	92	grew	grow	VERB
taxlaw-12713	296	93	substantially	substantially	ADV
taxlaw-12713	296	94	,	,	PUNCT
taxlaw-12713	296	95	zunz	zunz	PROPN
taxlaw-12713	296	96	describes	describe	VERB
taxlaw-12713	296	97	that	that	SCONJ
taxlaw-12713	296	98	many	many	ADJ
taxlaw-12713	296	99	of	of	ADP
taxlaw-12713	296	100	these	these	DET
taxlaw-12713	296	101	wealthy	wealthy	ADJ
taxlaw-12713	296	102	titans	titan	NOUN
taxlaw-12713	296	103	looked	look	VERB
taxlaw-12713	296	104	to	to	ADP
taxlaw-12713	296	105	the	the	DET
taxlaw-12713	296	106	courts	court	NOUN
taxlaw-12713	296	107	to	to	PART
taxlaw-12713	296	108	expand	expand	VERB
taxlaw-12713	296	109	the	the	DET
taxlaw-12713	296	110	concept	concept	NOUN
taxlaw-12713	296	111	of	of	ADP
taxlaw-12713	296	112	charitable.75	charitable.75	PROPN
taxlaw-12713	296	113	some	some	PRON
taxlaw-12713	296	114	of	of	ADP
taxlaw-12713	296	115	the	the	DET
taxlaw-12713	296	116	biggest	big	ADJ
taxlaw-12713	296	117	challenges	challenge	NOUN
taxlaw-12713	296	118	those	those	DET
taxlaw-12713	296	119	wealthy	wealthy	ADJ
taxlaw-12713	296	120	philanthropists	philanthropist	NOUN
taxlaw-12713	296	121	faced	face	VERB
taxlaw-12713	296	122	were	be	AUX
taxlaw-12713	296	123	whether	whether	SCONJ
taxlaw-12713	296	124	politics	politic	NOUN
taxlaw-12713	296	125	and	and	CCONJ
taxlaw-12713	296	126	lobbying	lobbying	NOUN
taxlaw-12713	296	127	could	could	AUX
taxlaw-12713	296	128	be	be	AUX
taxlaw-12713	296	129	a	a	DET
taxlaw-12713	296	130	charitable	charitable	ADJ
taxlaw-12713	296	131	purpose	purpose	NOUN
taxlaw-12713	296	132	.	.	PUNCT
taxlaw-12713	297	1	the	the	DET
taxlaw-12713	297	2	boundaries	boundary	NOUN
taxlaw-12713	297	3	of	of	ADP
taxlaw-12713	297	4	charitable	charitable	ADJ
taxlaw-12713	297	5	purpose	purpose	NOUN
taxlaw-12713	297	6	began	begin	VERB
taxlaw-12713	297	7	to	to	PART
taxlaw-12713	297	8	shift	shift	VERB
taxlaw-12713	297	9	to	to	PART
taxlaw-12713	297	10	include	include	VERB
taxlaw-12713	297	11	more	more	ADJ
taxlaw-12713	297	12	political	political	ADJ
taxlaw-12713	297	13	activity	activity	NOUN
taxlaw-12713	297	14	with	with	ADP
taxlaw-12713	297	15	that	that	DET
taxlaw-12713	297	16	effort	effort	NOUN
taxlaw-12713	297	17	.	.	PUNCT
taxlaw-12713	298	1	thus	thus	ADV
taxlaw-12713	298	2	,	,	PUNCT
taxlaw-12713	298	3	the	the	DET
taxlaw-12713	298	4	relationship	relationship	NOUN
taxlaw-12713	298	5	of	of	ADP
taxlaw-12713	298	6	taxes	taxis	NOUN
taxlaw-12713	298	7	,	,	PUNCT
taxlaw-12713	298	8	charity	charity	NOUN
taxlaw-12713	298	9	,	,	PUNCT
taxlaw-12713	298	10	and	and	CCONJ
taxlaw-12713	298	11	public	public	ADJ
taxlaw-12713	298	12	provision	provision	NOUN
taxlaw-12713	298	13	of	of	ADP
taxlaw-12713	298	14	collective	collective	ADJ
taxlaw-12713	298	15	goods	good	NOUN
taxlaw-12713	298	16	and	and	CCONJ
taxlaw-12713	298	17	services	service	NOUN
taxlaw-12713	298	18	has	have	AUX
taxlaw-12713	298	19	been	be	AUX
taxlaw-12713	298	20	strong	strong	ADJ
taxlaw-12713	298	21	from	from	ADP
taxlaw-12713	298	22	its	its	PRON
taxlaw-12713	298	23	origin	origin	NOUN
taxlaw-12713	298	24	.	.	PUNCT
taxlaw-12713	299	1	in	in	ADP
taxlaw-12713	299	2	the	the	DET
taxlaw-12713	299	3	american	american	ADJ
taxlaw-12713	299	4	colonies	colony	NOUN
taxlaw-12713	299	5	,	,	PUNCT
taxlaw-12713	299	6	it	it	PRON
taxlaw-12713	299	7	would	would	AUX
taxlaw-12713	299	8	have	have	AUX
taxlaw-12713	299	9	been	be	AUX
taxlaw-12713	299	10	natural	natural	ADJ
taxlaw-12713	299	11	to	to	PART
taxlaw-12713	299	12	adopt	adopt	VERB
taxlaw-12713	299	13	charitable	charitable	ADJ
taxlaw-12713	299	14	trust	trust	NOUN
taxlaw-12713	299	15	law	law	NOUN
taxlaw-12713	299	16	.	.	PUNCT
taxlaw-12713	300	1	but	but	CCONJ
taxlaw-12713	300	2	the	the	DET
taxlaw-12713	300	3	original	original	ADJ
taxlaw-12713	300	4	colonies	colony	NOUN
taxlaw-12713	300	5	mostly	mostly	ADV
taxlaw-12713	300	6	rejected	reject	VERB
taxlaw-12713	300	7	english	english	ADJ
taxlaw-12713	300	8	law	law	NOUN
taxlaw-12713	300	9	when	when	SCONJ
taxlaw-12713	300	10	they	they	PRON
taxlaw-12713	300	11	rejected	reject	VERB
taxlaw-12713	300	12	english	english	PROPN
taxlaw-12713	300	13	rule.76	rule.76	PROPN
taxlaw-12713	300	14	for	for	ADP
taxlaw-12713	300	15	instance	instance	NOUN
taxlaw-12713	300	16	,	,	PUNCT
taxlaw-12713	300	17	the	the	DET
taxlaw-12713	300	18	colony	colony	NOUN
taxlaw-12713	300	19	of	of	ADP
taxlaw-12713	300	20	pennsylvania	pennsylvania	PROPN
taxlaw-12713	300	21	expressly	expressly	ADV
taxlaw-12713	300	22	rejected	reject	VERB
taxlaw-12713	300	23	the	the	DET
taxlaw-12713	300	24	statute	statute	NOUN
taxlaw-12713	300	25	of	of	ADP
taxlaw-12713	300	26	uses.77	uses.77	ADJ
taxlaw-12713	300	27	charitable	charitable	ADJ
taxlaw-12713	300	28	trust	trust	NOUN
taxlaw-12713	300	29	law	law	NOUN
taxlaw-12713	300	30	finally	finally	ADV
taxlaw-12713	300	31	became	became	AUX
taxlaw-12713	300	32	settled	settle	VERB
taxlaw-12713	300	33	in	in	ADP
taxlaw-12713	300	34	the	the	DET
taxlaw-12713	300	35	united	united	PROPN
taxlaw-12713	300	36	states	states	PROPN
taxlaw-12713	300	37	as	as	ADP
taxlaw-12713	300	38	a	a	DET
taxlaw-12713	300	39	legitimate	legitimate	ADJ
taxlaw-12713	300	40	source	source	NOUN
taxlaw-12713	300	41	of	of	ADP
taxlaw-12713	300	42	law	law	NOUN
taxlaw-12713	300	43	when	when	SCONJ
taxlaw-12713	300	44	the	the	DET
taxlaw-12713	300	45	supreme	supreme	PROPN
taxlaw-12713	300	46	court	court	PROPN
taxlaw-12713	300	47	held	hold	VERB
taxlaw-12713	300	48	in	in	ADP
taxlaw-12713	300	49	vidal	vidal	PROPN
taxlaw-12713	300	50	v.	v.	ADP
taxlaw-12713	300	51	girard	girard	PROPN
taxlaw-12713	300	52	’s	’s	PART
taxlaw-12713	300	53	executors	executor	NOUN
taxlaw-12713	300	54	that	that	SCONJ
taxlaw-12713	300	55	even	even	ADV
taxlaw-12713	300	56	though	though	SCONJ
taxlaw-12713	300	57	pennsylvania	pennsylvania	PROPN
taxlaw-12713	300	58	had	have	AUX
taxlaw-12713	300	59	rejected	reject	VERB
taxlaw-12713	300	60	the	the	DET
taxlaw-12713	300	61	statute	statute	NOUN
taxlaw-12713	300	62	of	of	ADP
taxlaw-12713	300	63	uses	use	NOUN
taxlaw-12713	300	64	,	,	PUNCT
taxlaw-12713	300	65	courts	court	NOUN
taxlaw-12713	300	66	should	should	AUX
taxlaw-12713	300	67	still	still	ADV
taxlaw-12713	300	68	honor	honor	VERB
taxlaw-12713	300	69	charitable	charitable	ADJ
taxlaw-12713	300	70	bequests.78	bequests.78	NOUN
taxlaw-12713	300	71	but	but	CCONJ
taxlaw-12713	300	72	this	this	DET
taxlaw-12713	300	73	legal	legal	ADJ
taxlaw-12713	300	74	development	development	NOUN
taxlaw-12713	300	75	course	course	NOUN
taxlaw-12713	300	76	in	in	ADP
taxlaw-12713	300	77	the	the	DET
taxlaw-12713	300	78	american	american	ADJ
taxlaw-12713	300	79	colonies	colony	NOUN
taxlaw-12713	300	80	was	be	AUX
taxlaw-12713	300	81	enough	enough	ADJ
taxlaw-12713	300	82	to	to	PART
taxlaw-12713	300	83	make	make	VERB
taxlaw-12713	300	84	the	the	DET
taxlaw-12713	300	85	charitable	charitable	ADJ
taxlaw-12713	300	86	corporation	corporation	NOUN
taxlaw-12713	300	87	more	more	ADV
taxlaw-12713	300	88	prominent	prominent	ADJ
taxlaw-12713	300	89	than	than	ADP
taxlaw-12713	300	90	the	the	DET
taxlaw-12713	300	91	charitable	charitable	ADJ
taxlaw-12713	300	92	trust	trust	NOUN
taxlaw-12713	300	93	in	in	ADP
taxlaw-12713	300	94	the	the	DET
taxlaw-12713	300	95	united	united	PROPN
taxlaw-12713	300	96	states	states	PROPN
taxlaw-12713	300	97	.	.	PUNCT
taxlaw-12713	301	1	charitable	charitable	ADJ
taxlaw-12713	301	2	organization	organization	NOUN
taxlaw-12713	301	3	law	law	NOUN
taxlaw-12713	301	4	is	be	AUX
taxlaw-12713	301	5	also	also	ADV
taxlaw-12713	301	6	deeply	deeply	ADV
taxlaw-12713	301	7	influenced	influence	VERB
taxlaw-12713	301	8	by	by	ADP
taxlaw-12713	301	9	corporation	corporation	NOUN
taxlaw-12713	301	10	law	law	NOUN
taxlaw-12713	301	11	.	.	PUNCT
taxlaw-12713	302	1	charitable	charitable	ADJ
taxlaw-12713	302	2	nonprofit	nonprofit	ADJ
taxlaw-12713	302	3	corporations	corporation	NOUN
taxlaw-12713	302	4	have	have	VERB
taxlaw-12713	302	5	the	the	DET
taxlaw-12713	302	6	same	same	ADJ
taxlaw-12713	302	7	legal	legal	ADJ
taxlaw-12713	302	8	antecedent	antecedent	NOUN
taxlaw-12713	302	9	as	as	ADP
taxlaw-12713	302	10	for	for	ADP
taxlaw-12713	302	11	-	-	PUNCT
taxlaw-12713	302	12	profit	profit	NOUN
taxlaw-12713	302	13	corporations.79	corporations.79	NOUN
taxlaw-12713	302	14	there	there	ADV
taxlaw-12713	302	15	were	be	AUX
taxlaw-12713	302	16	corporation	corporation	NOUN
taxlaw-12713	302	17	-	-	PUNCT
taxlaw-12713	302	18	like	like	ADJ
taxlaw-12713	302	19	entities	entity	NOUN
taxlaw-12713	302	20	in	in	ADP
taxlaw-12713	302	21	roman	roman	ADJ
taxlaw-12713	302	22	times	time	NOUN
taxlaw-12713	302	23	and	and	CCONJ
taxlaw-12713	302	24	medieval	medieval	PROPN
taxlaw-12713	302	25	europe	europe	PROPN
taxlaw-12713	302	26	to	to	PART
taxlaw-12713	302	27	facilitate	facilitate	VERB
taxlaw-12713	302	28	municipalities	municipality	NOUN
taxlaw-12713	302	29	and	and	CCONJ
taxlaw-12713	302	30	municipality	municipality	NOUN
taxlaw-12713	302	31	function,80	function,80	NOUN
taxlaw-12713	302	32	but	but	CCONJ
taxlaw-12713	302	33	the	the	DET
taxlaw-12713	302	34	modern	modern	ADJ
taxlaw-12713	302	35	forms	form	NOUN
taxlaw-12713	302	36	in	in	ADP
taxlaw-12713	302	37	the	the	DET
taxlaw-12713	302	38	u.s	u.s	PROPN
taxlaw-12713	302	39	.	.	PROPN
taxlaw-12713	302	40	seem	seem	VERB
taxlaw-12713	302	41	to	to	PART
taxlaw-12713	302	42	have	have	AUX
taxlaw-12713	302	43	sprung	spring	VERB
taxlaw-12713	302	44	more	more	ADV
taxlaw-12713	302	45	directly	directly	ADV
taxlaw-12713	302	46	from	from	ADP
taxlaw-12713	302	47	colonial	colonial	ADJ
taxlaw-12713	302	48	development	development	NOUN
taxlaw-12713	302	49	companies	company	NOUN
taxlaw-12713	302	50	in	in	ADP
taxlaw-12713	302	51	the	the	DET
taxlaw-12713	302	52	sixteenth	sixteenth	ADJ
taxlaw-12713	302	53	and	and	CCONJ
taxlaw-12713	302	54	seventeenth	seventeenth	ADJ
taxlaw-12713	302	55	centuries.81	centuries.81	NOUN
taxlaw-12713	302	56	early	early	ADV
taxlaw-12713	302	57	in	in	ADP
taxlaw-12713	302	58	the	the	DET
taxlaw-12713	302	59	united	united	PROPN
taxlaw-12713	302	60	states	states	PROPN
taxlaw-12713	302	61	,	,	PUNCT
taxlaw-12713	302	62	there	there	PRON
taxlaw-12713	302	63	was	be	VERB
taxlaw-12713	302	64	no	no	DET
taxlaw-12713	302	65	distinction	distinction	NOUN
taxlaw-12713	302	66	between	between	ADP
taxlaw-12713	302	67	private	private	ADJ
taxlaw-12713	302	68	and	and	CCONJ
taxlaw-12713	302	69	public	public	ADJ
taxlaw-12713	302	70	corporations.82	corporations.82	NOUN
taxlaw-12713	302	71	these	these	DET
taxlaw-12713	302	72	corporations	corporation	NOUN
taxlaw-12713	302	73	were	be	AUX
taxlaw-12713	302	74	churches	church	NOUN
taxlaw-12713	302	75	,	,	PUNCT
taxlaw-12713	302	76	turnpikes	turnpike	NOUN
taxlaw-12713	302	77	,	,	PUNCT
taxlaw-12713	302	78	boroughs	borough	NOUN
taxlaw-12713	302	79	,	,	PUNCT
taxlaw-12713	302	80	universities	university	NOUN
taxlaw-12713	302	81	,	,	PUNCT
taxlaw-12713	302	82	banks	bank	NOUN
taxlaw-12713	302	83	,	,	PUNCT
taxlaw-12713	302	84	insurance	insurance	NOUN
taxlaw-12713	302	85	companies	company	NOUN
taxlaw-12713	302	86	,	,	PUNCT
taxlaw-12713	302	87	and	and	CCONJ
taxlaw-12713	302	88	manufacturing	manufacture	VERB
taxlaw-12713	302	89	operations.83	operations.83	PROPN
taxlaw-12713	302	90	70	70	NUM
taxlaw-12713	302	91	john	john	PROPN
taxlaw-12713	302	92	p.	p.	NOUN
taxlaw-12713	302	93	persons	person	NOUN
taxlaw-12713	302	94	et	et	PROPN
taxlaw-12713	302	95	al	al	PROPN
taxlaw-12713	302	96	.	.	PROPN
taxlaw-12713	302	97	,	,	PUNCT
taxlaw-12713	302	98	criteria	criterion	NOUN
taxlaw-12713	302	99	for	for	ADP
taxlaw-12713	302	100	exemption	exemption	NOUN
taxlaw-12713	302	101	under	under	ADP
taxlaw-12713	302	102	section	section	NOUN
taxlaw-12713	302	103	501(c)(3	501(c)(3	NOUN
taxlaw-12713	302	104	)	)	PUNCT
taxlaw-12713	302	105	,	,	PUNCT
taxlaw-12713	302	106	in	in	ADP
taxlaw-12713	302	107	4	4	NUM
taxlaw-12713	302	108	research	research	NOUN
taxlaw-12713	302	109	papers	paper	NOUN
taxlaw-12713	302	110	1909	1909	NUM
taxlaw-12713	302	111	,	,	PUNCT
taxlaw-12713	302	112	1913	1913	NUM
taxlaw-12713	302	113	(	(	PUNCT
taxlaw-12713	302	114	1977	1977	NUM
taxlaw-12713	302	115	)	)	PUNCT
taxlaw-12713	302	116	.	.	PUNCT
taxlaw-12713	303	1	71	71	NUM
taxlaw-12713	304	1	i	i	PRON
taxlaw-12713	304	2	d.	d.	PROPN
taxlaw-12713	304	3	72	72	NUM
taxlaw-12713	305	1	i	i	PRON
taxlaw-12713	305	2	d.	d.	PROPN
taxlaw-12713	305	3	73	73	NUM
taxlaw-12713	305	4	fremont	fremont	PROPN
taxlaw-12713	305	5	-	-	PUNCT
taxlaw-12713	305	6	smith	smith	PROPN
taxlaw-12713	305	7	,	,	PUNCT
taxlaw-12713	305	8	supra	supra	PROPN
taxlaw-12713	305	9	note	note	NOUN
taxlaw-12713	305	10	60	60	NUM
taxlaw-12713	305	11	,	,	PUNCT
taxlaw-12713	305	12	at	at	ADP
taxlaw-12713	305	13	19	19	NUM
taxlaw-12713	305	14	.	.	PUNCT
taxlaw-12713	305	15	74	74	NUM
taxlaw-12713	305	16	zunz	zunz	NUM
taxlaw-12713	305	17	,	,	PUNCT
taxlaw-12713	305	18	supra	supra	PROPN
taxlaw-12713	305	19	note	note	PROPN
taxlaw-12713	305	20	67	67	NUM
taxlaw-12713	305	21	,	,	PUNCT
taxlaw-12713	305	22	at	at	ADP
taxlaw-12713	305	23	76–103	76–103	PROPN
taxlaw-12713	305	24	.	.	PROPN
taxlaw-12713	306	1	75	75	NUM
taxlaw-12713	307	1	i	i	PRON
taxlaw-12713	307	2	d.	d.	PROPN
taxlaw-12713	307	3	at	at	ADP
taxlaw-12713	307	4	10–14	10–14	NUM
taxlaw-12713	307	5	.	.	PUNCT
taxlaw-12713	308	1	76	76	NUM
taxlaw-12713	308	2	peter	peter	PROPN
taxlaw-12713	308	3	d.	d.	PROPN
taxlaw-12713	308	4	hall	hall	PROPN
taxlaw-12713	308	5	,	,	PUNCT
taxlaw-12713	308	6	inventing	invent	VERB
taxlaw-12713	308	7	the	the	DET
taxlaw-12713	308	8	nonprofit	nonprofit	ADJ
taxlaw-12713	308	9	sector	sector	NOUN
taxlaw-12713	308	10	16	16	NUM
taxlaw-12713	308	11	(	(	PUNCT
taxlaw-12713	308	12	1992	1992	NUM
taxlaw-12713	308	13	)	)	PUNCT
taxlaw-12713	308	14	.	.	PUNCT
taxlaw-12713	309	1	77	77	NUM
taxlaw-12713	310	1	i	i	PRON
taxlaw-12713	310	2	d.	d.	PROPN
taxlaw-12713	310	3	at	at	ADP
taxlaw-12713	310	4	31	31	NUM
taxlaw-12713	310	5	.	.	PUNCT
taxlaw-12713	311	1	78	78	NUM
taxlaw-12713	312	1	i	i	PRON
taxlaw-12713	312	2	d.	d.	PROPN
taxlaw-12713	312	3	79	79	NUM
taxlaw-12713	313	1	philip	philip	PROPN
taxlaw-12713	313	2	t.	t.	PROPN
taxlaw-12713	313	3	hackney	hackney	PROPN
taxlaw-12713	313	4	,	,	PUNCT
taxlaw-12713	313	5	what	what	PRON
taxlaw-12713	313	6	we	we	PRON
taxlaw-12713	313	7	talk	talk	VERB
taxlaw-12713	313	8	about	about	ADP
taxlaw-12713	313	9	when	when	SCONJ
taxlaw-12713	313	10	we	we	PRON
taxlaw-12713	313	11	talk	talk	VERB
taxlaw-12713	313	12	about	about	ADP
taxlaw-12713	313	13	tax	tax	NOUN
taxlaw-12713	313	14	-	-	PUNCT
taxlaw-12713	313	15	exemption	exemption	NOUN
taxlaw-12713	313	16	,	,	PUNCT
taxlaw-12713	313	17	33	33	NUM
taxlaw-12713	313	18	va	va	NOUN
taxlaw-12713	313	19	.	.	PUNCT
taxlaw-12713	314	1	tax	tax	PROPN
taxlaw-12713	314	2	rev	rev	PROPN
taxlaw-12713	314	3	.	.	PROPN
taxlaw-12713	314	4	114	114	NUM
taxlaw-12713	314	5	(	(	PUNCT
taxlaw-12713	314	6	2013	2013	NUM
taxlaw-12713	314	7	)	)	PUNCT
taxlaw-12713	314	8	.	.	PUNCT
taxlaw-12713	315	1	80	80	NUM
taxlaw-12713	316	1	i	i	PRON
taxlaw-12713	316	2	d.	d.	NOUN
taxlaw-12713	316	3	at	at	ADP
taxlaw-12713	316	4	115	115	NUM
taxlaw-12713	316	5	.	.	PUNCT
taxlaw-12713	317	1	81	81	NUM
taxlaw-12713	318	1	i	i	PRON
taxlaw-12713	318	2	d.	d.	PROPN
taxlaw-12713	318	3	at	at	ADP
taxlaw-12713	318	4	115–16	115–16	PROPN
taxlaw-12713	318	5	.	.	PUNCT
taxlaw-12713	319	1	82	82	NUM
taxlaw-12713	319	2	oscar	oscar	PROPN
taxlaw-12713	319	3	handlin	handlin	NOUN
taxlaw-12713	319	4	&	&	CCONJ
taxlaw-12713	319	5	mary	mary	PROPN
taxlaw-12713	319	6	f.	f.	PROPN
taxlaw-12713	319	7	handlin	handlin	PROPN
taxlaw-12713	319	8	,	,	PUNCT
taxlaw-12713	319	9	origins	origin	NOUN
taxlaw-12713	319	10	of	of	ADP
taxlaw-12713	319	11	the	the	DET
taxlaw-12713	319	12	american	american	PROPN
taxlaw-12713	319	13	business	business	PROPN
taxlaw-12713	319	14	corporation	corporation	NOUN
taxlaw-12713	319	15	,	,	PUNCT
taxlaw-12713	319	16	5	5	NUM
taxlaw-12713	319	17	j.	j.	PROPN
taxlaw-12713	319	18	econ	econ	PROPN
taxlaw-12713	319	19	.	.	PUNCT
taxlaw-12713	320	1	hist	hist	PROPN
taxlaw-12713	320	2	.	.	PROPN
taxlaw-12713	321	1	1	1	NUM
taxlaw-12713	321	2	,	,	PUNCT
taxlaw-12713	321	3	19	19	NUM
taxlaw-12713	321	4	(	(	PUNCT
taxlaw-12713	321	5	1945	1945	NUM
taxlaw-12713	321	6	)	)	PUNCT
taxlaw-12713	321	7	.	.	PUNCT
taxlaw-12713	322	1	83	83	NUM
taxlaw-12713	322	2	hackney	hackney	PROPN
taxlaw-12713	322	3	,	,	PUNCT
taxlaw-12713	322	4	supra	supra	PROPN
taxlaw-12713	322	5	note	note	PROPN
taxlaw-12713	322	6	79	79	NUM
taxlaw-12713	322	7	,	,	PUNCT
taxlaw-12713	322	8	at	at	ADP
taxlaw-12713	322	9	116	116	NUM
taxlaw-12713	322	10	,	,	PUNCT
taxlaw-12713	322	11	121	121	NUM
taxlaw-12713	322	12	.	.	PUNCT
taxlaw-12713	322	13	2024	2024	NUM
taxlaw-12713	322	14	]	]	PUNCT
taxlaw-12713	322	15	keep	keep	VERB
taxlaw-12713	322	16	charitable	charitable	ADJ
taxlaw-12713	322	17	oversight	oversight	NOUN
taxlaw-12713	322	18	143	143	NUM
taxlaw-12713	322	19	because	because	SCONJ
taxlaw-12713	322	20	of	of	ADP
taxlaw-12713	322	21	these	these	DET
taxlaw-12713	322	22	divergent	divergent	ADJ
taxlaw-12713	322	23	legal	legal	ADJ
taxlaw-12713	322	24	forms	form	NOUN
taxlaw-12713	322	25	,	,	PUNCT
taxlaw-12713	322	26	a	a	DET
taxlaw-12713	322	27	real	real	ADJ
taxlaw-12713	322	28	challenge	challenge	NOUN
taxlaw-12713	322	29	became	become	VERB
taxlaw-12713	322	30	how	how	SCONJ
taxlaw-12713	322	31	to	to	PART
taxlaw-12713	322	32	think	think	VERB
taxlaw-12713	322	33	about	about	ADP
taxlaw-12713	322	34	what	what	PRON
taxlaw-12713	322	35	restrictions	restriction	NOUN
taxlaw-12713	322	36	are	be	AUX
taxlaw-12713	322	37	placed	place	VERB
taxlaw-12713	322	38	on	on	ADP
taxlaw-12713	322	39	the	the	DET
taxlaw-12713	322	40	managers	manager	NOUN
taxlaw-12713	322	41	of	of	ADP
taxlaw-12713	322	42	a	a	DET
taxlaw-12713	322	43	charitable	charitable	ADJ
taxlaw-12713	322	44	corporation	corporation	NOUN
taxlaw-12713	322	45	as	as	SCONJ
taxlaw-12713	322	46	compared	compare	VERB
taxlaw-12713	322	47	to	to	ADP
taxlaw-12713	322	48	those	those	PRON
taxlaw-12713	322	49	on	on	ADP
taxlaw-12713	322	50	the	the	DET
taxlaw-12713	322	51	managers	manager	NOUN
taxlaw-12713	322	52	of	of	ADP
taxlaw-12713	322	53	a	a	DET
taxlaw-12713	322	54	charitable	charitable	ADJ
taxlaw-12713	322	55	trust	trust	NOUN
taxlaw-12713	322	56	.	.	PUNCT
taxlaw-12713	323	1	early	early	ADJ
taxlaw-12713	323	2	legal	legal	ADJ
taxlaw-12713	323	3	thought	thought	NOUN
taxlaw-12713	323	4	expressed	express	VERB
taxlaw-12713	323	5	that	that	SCONJ
taxlaw-12713	323	6	charitable	charitable	ADJ
taxlaw-12713	323	7	corporations	corporation	NOUN
taxlaw-12713	323	8	were	be	AUX
taxlaw-12713	323	9	formed	form	VERB
taxlaw-12713	323	10	to	to	PART
taxlaw-12713	323	11	manage	manage	VERB
taxlaw-12713	323	12	charitable	charitable	ADJ
taxlaw-12713	323	13	trusts	trust	NOUN
taxlaw-12713	323	14	.	.	PUNCT
taxlaw-12713	324	1	nevertheless	nevertheless	ADV
taxlaw-12713	324	2	,	,	PUNCT
taxlaw-12713	324	3	many	many	ADJ
taxlaw-12713	324	4	early	early	ADJ
taxlaw-12713	324	5	courts	court	NOUN
taxlaw-12713	324	6	explicitly	explicitly	ADV
taxlaw-12713	324	7	stated	state	VERB
taxlaw-12713	324	8	that	that	SCONJ
taxlaw-12713	324	9	in	in	ADP
taxlaw-12713	324	10	the	the	DET
taxlaw-12713	324	11	corporate	corporate	ADJ
taxlaw-12713	324	12	form	form	NOUN
taxlaw-12713	324	13	there	there	PRON
taxlaw-12713	324	14	was	be	VERB
taxlaw-12713	324	15	no	no	DET
taxlaw-12713	324	16	trust	trust	NOUN
taxlaw-12713	324	17	but	but	CCONJ
taxlaw-12713	324	18	instead	instead	ADV
taxlaw-12713	324	19	“	"	PUNCT
taxlaw-12713	324	20	an	an	DET
taxlaw-12713	324	21	absolute	absolute	ADJ
taxlaw-12713	324	22	gift	gift	NOUN
taxlaw-12713	324	23	to	to	ADP
taxlaw-12713	324	24	the	the	DET
taxlaw-12713	324	25	corporation	corporation	NOUN
taxlaw-12713	324	26	to	to	PART
taxlaw-12713	324	27	be	be	AUX
taxlaw-12713	324	28	used	use	VERB
taxlaw-12713	324	29	for	for	ADP
taxlaw-12713	324	30	the	the	DET
taxlaw-12713	324	31	purposes	purpose	NOUN
taxlaw-12713	324	32	for	for	ADP
taxlaw-12713	324	33	which	which	PRON
taxlaw-12713	324	34	it	it	PRON
taxlaw-12713	324	35	was	be	AUX
taxlaw-12713	324	36	chartered	charter	VERB
taxlaw-12713	324	37	.	.	PUNCT
taxlaw-12713	325	1	”84	”84	NOUN
taxlaw-12713	325	2	this	this	DET
taxlaw-12713	325	3	challenge	challenge	NOUN
taxlaw-12713	325	4	of	of	ADP
taxlaw-12713	325	5	which	which	DET
taxlaw-12713	325	6	rule	rule	NOUN
taxlaw-12713	325	7	should	should	AUX
taxlaw-12713	325	8	apply	apply	VERB
taxlaw-12713	325	9	to	to	ADP
taxlaw-12713	325	10	corporate	corporate	ADJ
taxlaw-12713	325	11	managers	manager	NOUN
taxlaw-12713	325	12	of	of	ADP
taxlaw-12713	325	13	charities	charity	NOUN
taxlaw-12713	325	14	continues	continue	VERB
taxlaw-12713	325	15	today	today	NOUN
taxlaw-12713	325	16	and	and	CCONJ
taxlaw-12713	325	17	is	be	AUX
taxlaw-12713	325	18	explored	explore	VERB
taxlaw-12713	325	19	more	more	ADV
taxlaw-12713	325	20	below	below	ADV
taxlaw-12713	325	21	in	in	ADP
taxlaw-12713	325	22	the	the	DET
taxlaw-12713	325	23	discussion	discussion	NOUN
taxlaw-12713	325	24	of	of	ADP
taxlaw-12713	325	25	fiduciary	fiduciary	ADJ
taxlaw-12713	325	26	duties	duty	NOUN
taxlaw-12713	325	27	.	.	PUNCT
taxlaw-12713	326	1	2	2	X
taxlaw-12713	326	2	.	.	X
taxlaw-12713	326	3	state	state	NOUN
taxlaw-12713	326	4	charitable	charitable	ADJ
taxlaw-12713	326	5	law	law	NOUN
taxlaw-12713	326	6	state	state	NOUN
taxlaw-12713	326	7	charity	charity	NOUN
taxlaw-12713	326	8	law	law	NOUN
taxlaw-12713	326	9	today	today	NOUN
taxlaw-12713	326	10	focuses	focus	VERB
taxlaw-12713	326	11	primarily	primarily	ADV
taxlaw-12713	326	12	on	on	ADP
taxlaw-12713	326	13	enforcing	enforce	VERB
taxlaw-12713	326	14	fiduciary	fiduciary	ADJ
taxlaw-12713	326	15	rules	rule	NOUN
taxlaw-12713	326	16	on	on	ADP
taxlaw-12713	326	17	agents	agent	NOUN
taxlaw-12713	326	18	of	of	ADP
taxlaw-12713	326	19	charitable	charitable	ADJ
taxlaw-12713	326	20	organizations	organization	NOUN
taxlaw-12713	326	21	and	and	CCONJ
taxlaw-12713	326	22	on	on	ADP
taxlaw-12713	326	23	ensuring	ensure	VERB
taxlaw-12713	326	24	fair	fair	ADJ
taxlaw-12713	326	25	charitable	charitable	ADJ
taxlaw-12713	326	26	solicitation	solicitation	NOUN
taxlaw-12713	326	27	.	.	PUNCT
taxlaw-12713	327	1	the	the	DET
taxlaw-12713	327	2	primary	primary	ADJ
taxlaw-12713	327	3	rules	rule	NOUN
taxlaw-12713	327	4	are	be	AUX
taxlaw-12713	327	5	found	find	VERB
taxlaw-12713	327	6	in	in	ADP
taxlaw-12713	327	7	the	the	DET
taxlaw-12713	327	8	fiduciary	fiduciary	ADJ
taxlaw-12713	327	9	duties	duty	NOUN
taxlaw-12713	327	10	of	of	ADP
taxlaw-12713	327	11	care	care	NOUN
taxlaw-12713	327	12	and	and	CCONJ
taxlaw-12713	327	13	loyalty	loyalty	NOUN
taxlaw-12713	327	14	under	under	ADP
taxlaw-12713	327	15	corporate	corporate	ADJ
taxlaw-12713	327	16	and	and	CCONJ
taxlaw-12713	327	17	charitable	charitable	ADJ
taxlaw-12713	327	18	trust	trust	NOUN
taxlaw-12713	327	19	law.85	law.85	VERB
taxlaw-12713	327	20	indeed	indeed	ADV
taxlaw-12713	327	21	,	,	PUNCT
taxlaw-12713	327	22	charitable	charitable	ADJ
taxlaw-12713	327	23	trusts	trust	NOUN
taxlaw-12713	327	24	are	be	AUX
taxlaw-12713	327	25	“	"	PUNCT
taxlaw-12713	327	26	a	a	DET
taxlaw-12713	327	27	fiduciary	fiduciary	ADJ
taxlaw-12713	327	28	relationship	relationship	NOUN
taxlaw-12713	327	29	with	with	ADP
taxlaw-12713	327	30	respect	respect	NOUN
taxlaw-12713	327	31	to	to	ADP
taxlaw-12713	327	32	property	property	NOUN
taxlaw-12713	327	33	arising	arise	VERB
taxlaw-12713	327	34	from	from	ADP
taxlaw-12713	327	35	a	a	DET
taxlaw-12713	327	36	manifestation	manifestation	NOUN
taxlaw-12713	327	37	of	of	ADP
taxlaw-12713	327	38	the	the	DET
taxlaw-12713	327	39	grantor	grantor	NOUN
taxlaw-12713	327	40	’s	’s	PART
taxlaw-12713	327	41	intention	intention	NOUN
taxlaw-12713	327	42	to	to	PART
taxlaw-12713	327	43	create	create	VERB
taxlaw-12713	327	44	it	it	PRON
taxlaw-12713	327	45	.	.	PUNCT
taxlaw-12713	328	1	”86	”86	AUX
taxlaw-12713	328	2	there	there	PRON
taxlaw-12713	328	3	is	be	VERB
taxlaw-12713	328	4	also	also	ADV
taxlaw-12713	328	5	often	often	ADV
taxlaw-12713	328	6	discussed	discuss	VERB
taxlaw-12713	328	7	a	a	DET
taxlaw-12713	328	8	duty	duty	NOUN
taxlaw-12713	328	9	of	of	ADP
taxlaw-12713	328	10	obedience	obedience	NOUN
taxlaw-12713	328	11	,	,	PUNCT
taxlaw-12713	328	12	though	though	SCONJ
taxlaw-12713	328	13	this	this	PRON
taxlaw-12713	328	14	typically	typically	ADV
taxlaw-12713	328	15	has	have	VERB
taxlaw-12713	328	16	less	less	ADJ
taxlaw-12713	328	17	import	import	NOUN
taxlaw-12713	328	18	.	.	PUNCT
taxlaw-12713	329	1	as	as	SCONJ
taxlaw-12713	329	2	noted	note	VERB
taxlaw-12713	329	3	above	above	ADV
taxlaw-12713	329	4	,	,	PUNCT
taxlaw-12713	329	5	the	the	DET
taxlaw-12713	329	6	two	two	NUM
taxlaw-12713	329	7	legal	legal	ADJ
taxlaw-12713	329	8	regimes	regime	NOUN
taxlaw-12713	329	9	of	of	ADP
taxlaw-12713	329	10	corporation	corporation	NOUN
taxlaw-12713	329	11	and	and	CCONJ
taxlaw-12713	329	12	trust	trust	NOUN
taxlaw-12713	329	13	law	law	NOUN
taxlaw-12713	329	14	utilize	utilize	VERB
taxlaw-12713	329	15	different	different	ADJ
taxlaw-12713	329	16	standards	standard	NOUN
taxlaw-12713	329	17	to	to	PART
taxlaw-12713	329	18	guide	guide	VERB
taxlaw-12713	329	19	the	the	DET
taxlaw-12713	329	20	behavior	behavior	NOUN
taxlaw-12713	329	21	of	of	ADP
taxlaw-12713	329	22	those	those	PRON
taxlaw-12713	329	23	who	who	PRON
taxlaw-12713	329	24	control	control	VERB
taxlaw-12713	329	25	charitable	charitable	ADJ
taxlaw-12713	329	26	organizations	organization	NOUN
taxlaw-12713	329	27	.	.	PUNCT
taxlaw-12713	330	1	though	though	SCONJ
taxlaw-12713	330	2	the	the	DET
taxlaw-12713	330	3	nonprofit	nonprofit	ADJ
taxlaw-12713	330	4	corporate	corporate	ADJ
taxlaw-12713	330	5	legal	legal	ADJ
taxlaw-12713	330	6	structure	structure	NOUN
taxlaw-12713	330	7	has	have	AUX
taxlaw-12713	330	8	operated	operate	VERB
taxlaw-12713	330	9	for	for	ADP
taxlaw-12713	330	10	a	a	DET
taxlaw-12713	330	11	long	long	ADJ
taxlaw-12713	330	12	time	time	NOUN
taxlaw-12713	330	13	,	,	PUNCT
taxlaw-12713	330	14	the	the	DET
taxlaw-12713	330	15	law	law	NOUN
taxlaw-12713	330	16	has	have	AUX
taxlaw-12713	330	17	been	be	AUX
taxlaw-12713	330	18	slow	slow	ADJ
taxlaw-12713	330	19	to	to	PART
taxlaw-12713	330	20	develop	develop	VERB
taxlaw-12713	330	21	.	.	PUNCT
taxlaw-12713	331	1	as	as	ADV
taxlaw-12713	331	2	late	late	ADV
taxlaw-12713	331	3	as	as	ADP
taxlaw-12713	331	4	1960	1960	NUM
taxlaw-12713	331	5	,	,	PUNCT
taxlaw-12713	331	6	when	when	SCONJ
taxlaw-12713	331	7	for	for	ADP
taxlaw-12713	331	8	-	-	PUNCT
taxlaw-12713	331	9	profit	profit	NOUN
taxlaw-12713	331	10	corporate	corporate	ADJ
taxlaw-12713	331	11	law	law	NOUN
taxlaw-12713	331	12	was	be	AUX
taxlaw-12713	331	13	relatively	relatively	ADV
taxlaw-12713	331	14	well	well	ADV
taxlaw-12713	331	15	-	-	PUNCT
taxlaw-12713	331	16	developed	develop	VERB
taxlaw-12713	331	17	,	,	PUNCT
taxlaw-12713	331	18	critics	critic	NOUN
taxlaw-12713	331	19	noted	note	VERB
taxlaw-12713	331	20	the	the	DET
taxlaw-12713	331	21	lack	lack	NOUN
taxlaw-12713	331	22	of	of	ADP
taxlaw-12713	331	23	development	development	NOUN
taxlaw-12713	331	24	of	of	ADP
taxlaw-12713	331	25	nonprofit	nonprofit	ADJ
taxlaw-12713	331	26	corporation	corporation	NOUN
taxlaw-12713	331	27	law	law	NOUN
taxlaw-12713	331	28	with	with	ADP
taxlaw-12713	331	29	respect	respect	NOUN
taxlaw-12713	331	30	to	to	ADP
taxlaw-12713	331	31	fiduciary	fiduciary	ADJ
taxlaw-12713	331	32	duties	duty	NOUN
taxlaw-12713	331	33	owed	owe	VERB
taxlaw-12713	331	34	by	by	ADP
taxlaw-12713	331	35	nonprofit	nonprofit	ADJ
taxlaw-12713	331	36	officers	officer	NOUN
taxlaw-12713	331	37	and	and	CCONJ
taxlaw-12713	331	38	directors.87	directors.87	VERB
taxlaw-12713	331	39	under	under	ADP
taxlaw-12713	331	40	the	the	DET
taxlaw-12713	331	41	duty	duty	NOUN
taxlaw-12713	331	42	of	of	ADP
taxlaw-12713	331	43	care	care	NOUN
taxlaw-12713	331	44	,	,	PUNCT
taxlaw-12713	331	45	the	the	DET
taxlaw-12713	331	46	trustee	trustee	NOUN
taxlaw-12713	331	47	,	,	PUNCT
taxlaw-12713	331	48	on	on	ADP
taxlaw-12713	331	49	the	the	DET
taxlaw-12713	331	50	one	one	NUM
taxlaw-12713	331	51	hand	hand	NOUN
taxlaw-12713	331	52	,	,	PUNCT
taxlaw-12713	331	53	is	be	AUX
taxlaw-12713	331	54	generally	generally	ADV
taxlaw-12713	331	55	held	hold	VERB
taxlaw-12713	331	56	to	to	ADP
taxlaw-12713	331	57	the	the	DET
taxlaw-12713	331	58	“	"	PUNCT
taxlaw-12713	331	59	prudent	prudent	ADJ
taxlaw-12713	331	60	man	man	NOUN
taxlaw-12713	331	61	rule	rule	NOUN
taxlaw-12713	331	62	”	"	PUNCT
taxlaw-12713	331	63	or	or	CCONJ
taxlaw-12713	331	64	“	"	PUNCT
taxlaw-12713	331	65	prudent	prudent	ADJ
taxlaw-12713	331	66	investor	investor	NOUN
taxlaw-12713	331	67	rule	rule	NOUN
taxlaw-12713	331	68	”	"	PUNCT
taxlaw-12713	331	69	to	to	PART
taxlaw-12713	331	70	which	which	PRON
taxlaw-12713	331	71	all	all	DET
taxlaw-12713	331	72	trustees	trustee	NOUN
taxlaw-12713	331	73	are	be	AUX
taxlaw-12713	331	74	held.88	held.88	ADJ
taxlaw-12713	331	75	it	it	PRON
taxlaw-12713	331	76	is	be	AUX
taxlaw-12713	331	77	a	a	DET
taxlaw-12713	331	78	high	high	ADJ
taxlaw-12713	331	79	standard	standard	NOUN
taxlaw-12713	331	80	.	.	PUNCT
taxlaw-12713	332	1	justice	justice	PROPN
taxlaw-12713	332	2	cardozo	cardozo	PROPN
taxlaw-12713	332	3	stated	state	VERB
taxlaw-12713	332	4	that	that	SCONJ
taxlaw-12713	332	5	a	a	DET
taxlaw-12713	332	6	“	"	PUNCT
taxlaw-12713	332	7	trustee	trustee	NOUN
taxlaw-12713	332	8	is	be	AUX
taxlaw-12713	332	9	held	hold	VERB
taxlaw-12713	332	10	to	to	ADP
taxlaw-12713	332	11	something	something	PRON
taxlaw-12713	332	12	stricter	strict	ADJ
taxlaw-12713	332	13	than	than	ADP
taxlaw-12713	332	14	the	the	DET
taxlaw-12713	332	15	morals	moral	NOUN
taxlaw-12713	332	16	of	of	ADP
taxlaw-12713	332	17	the	the	DET
taxlaw-12713	332	18	marketplace	marketplace	NOUN
taxlaw-12713	332	19	.	.	PUNCT
taxlaw-12713	333	1	not	not	PART
taxlaw-12713	333	2	honesty	honesty	NOUN
taxlaw-12713	333	3	alone	alone	ADV
taxlaw-12713	333	4	,	,	PUNCT
taxlaw-12713	333	5	but	but	CCONJ
taxlaw-12713	333	6	the	the	DET
taxlaw-12713	333	7	punctilio	punctilio	NOUN
taxlaw-12713	333	8	of	of	ADP
taxlaw-12713	333	9	an	an	DET
taxlaw-12713	333	10	honor	honor	NOUN
taxlaw-12713	333	11	the	the	DET
taxlaw-12713	333	12	most	most	ADV
taxlaw-12713	333	13	sensitive	sensitive	ADJ
taxlaw-12713	333	14	,	,	PUNCT
taxlaw-12713	333	15	is	be	AUX
taxlaw-12713	333	16	then	then	ADV
taxlaw-12713	333	17	the	the	DET
taxlaw-12713	333	18	standard	standard	NOUN
taxlaw-12713	333	19	of	of	ADP
taxlaw-12713	333	20	behavior	behavior	NOUN
taxlaw-12713	333	21	.	.	PUNCT
taxlaw-12713	334	1	”89	”89	PROPN
taxlaw-12713	334	2	corporate	corporate	ADJ
taxlaw-12713	334	3	directors	director	NOUN
taxlaw-12713	334	4	,	,	PUNCT
taxlaw-12713	334	5	on	on	ADP
taxlaw-12713	334	6	the	the	DET
taxlaw-12713	334	7	other	other	ADJ
taxlaw-12713	334	8	hand	hand	NOUN
taxlaw-12713	334	9	,	,	PUNCT
taxlaw-12713	334	10	are	be	AUX
taxlaw-12713	334	11	held	hold	VERB
taxlaw-12713	334	12	to	to	ADP
taxlaw-12713	334	13	a	a	DET
taxlaw-12713	334	14	less	less	ADV
taxlaw-12713	334	15	strict	strict	ADJ
taxlaw-12713	334	16	duty	duty	NOUN
taxlaw-12713	334	17	.	.	PUNCT
taxlaw-12713	335	1	though	though	SCONJ
taxlaw-12713	335	2	some	some	DET
taxlaw-12713	335	3	cases	case	NOUN
taxlaw-12713	335	4	have	have	AUX
taxlaw-12713	335	5	held	hold	VERB
taxlaw-12713	335	6	corporate	corporate	ADJ
taxlaw-12713	335	7	directors	director	NOUN
taxlaw-12713	335	8	to	to	ADP
taxlaw-12713	335	9	the	the	DET
taxlaw-12713	335	10	same	same	ADJ
taxlaw-12713	335	11	prudent	prudent	ADJ
taxlaw-12713	335	12	investor	investor	NOUN
taxlaw-12713	335	13	standard	standard	NOUN
taxlaw-12713	335	14	as	as	ADP
taxlaw-12713	335	15	trustees	trustee	NOUN
taxlaw-12713	335	16	,	,	PUNCT
taxlaw-12713	335	17	the	the	DET
taxlaw-12713	335	18	model	model	NOUN
taxlaw-12713	335	19	nonprofit	nonprofit	PROPN
taxlaw-12713	335	20	corporation	corporation	PROPN
taxlaw-12713	335	21	act	act	NOUN
taxlaw-12713	335	22	treats	treat	VERB
taxlaw-12713	335	23	nonprofit	nonprofit	ADJ
taxlaw-12713	335	24	corporation	corporation	NOUN
taxlaw-12713	335	25	directors	director	NOUN
taxlaw-12713	335	26	to	to	ADP
taxlaw-12713	335	27	for	for	ADP
taxlaw-12713	335	28	-	-	PUNCT
taxlaw-12713	335	29	profit	profit	NOUN
taxlaw-12713	335	30	corporate	corporate	ADJ
taxlaw-12713	335	31	standards.90	standards.90	PROPN
taxlaw-12713	335	32	a	a	DET
taxlaw-12713	335	33	key	key	ADJ
taxlaw-12713	335	34	case	case	NOUN
taxlaw-12713	335	35	expressed	express	VERB
taxlaw-12713	335	36	the	the	DET
taxlaw-12713	335	37	nonprofit	nonprofit	ADJ
taxlaw-12713	335	38	corporate	corporate	ADJ
taxlaw-12713	335	39	standard	standard	NOUN
taxlaw-12713	335	40	as	as	SCONJ
taxlaw-12713	335	41	the	the	DET
taxlaw-12713	335	42	duty	duty	NOUN
taxlaw-12713	335	43	to	to	PART
taxlaw-12713	335	44	“	"	PUNCT
taxlaw-12713	335	45	exercise	exercise	VERB
taxlaw-12713	335	46	ordinary	ordinary	ADJ
taxlaw-12713	335	47	and	and	CCONJ
taxlaw-12713	335	48	reasonable	reasonable	ADJ
taxlaw-12713	335	49	care	care	NOUN
taxlaw-12713	335	50	in	in	ADP
taxlaw-12713	335	51	the	the	DET
taxlaw-12713	335	52	performance	performance	NOUN
taxlaw-12713	335	53	of	of	ADP
taxlaw-12713	335	54	their	their	PRON
taxlaw-12713	335	55	duties	duty	NOUN
taxlaw-12713	335	56	,	,	PUNCT
taxlaw-12713	335	57	exhibiting	exhibit	VERB
taxlaw-12713	335	58	honesty	honesty	NOUN
taxlaw-12713	335	59	and	and	CCONJ
taxlaw-12713	335	60	good	good	ADJ
taxlaw-12713	335	61	faith	faith	NOUN
taxlaw-12713	335	62	.	.	PUNCT
taxlaw-12713	336	1	”91	”91	NOUN
taxlaw-12713	336	2	courts	court	NOUN
taxlaw-12713	336	3	sometimes	sometimes	ADV
taxlaw-12713	336	4	apply	apply	VERB
taxlaw-12713	336	5	a	a	DET
taxlaw-12713	336	6	prudent	prudent	ADJ
taxlaw-12713	336	7	investor	investor	NOUN
taxlaw-12713	336	8	standard	standard	NOUN
taxlaw-12713	336	9	to	to	ADP
taxlaw-12713	336	10	84	84	NUM
taxlaw-12713	336	11	fremont	fremont	PROPN
taxlaw-12713	336	12	-	-	PUNCT
taxlaw-12713	336	13	smith	smith	PROPN
taxlaw-12713	336	14	,	,	PUNCT
taxlaw-12713	336	15	supra	supra	PROPN
taxlaw-12713	336	16	note	note	NOUN
taxlaw-12713	336	17	60	60	NUM
taxlaw-12713	336	18	,	,	PUNCT
taxlaw-12713	336	19	at	at	ADP
taxlaw-12713	336	20	51	51	NUM
taxlaw-12713	336	21	.	.	NOUN
taxlaw-12713	336	22	85	85	NUM
taxlaw-12713	336	23	brody	brody	NOUN
taxlaw-12713	336	24	,	,	PUNCT
taxlaw-12713	336	25	supra	supra	PROPN
taxlaw-12713	336	26	note	note	NOUN
taxlaw-12713	336	27	64	64	NUM
taxlaw-12713	336	28	.	.	PUNCT
taxlaw-12713	337	1	86	86	NUM
taxlaw-12713	337	2	fishman	fishman	PROPN
taxlaw-12713	337	3	et	et	PROPN
taxlaw-12713	337	4	al	al	PROPN
taxlaw-12713	337	5	.	.	PROPN
taxlaw-12713	337	6	,	,	PUNCT
taxlaw-12713	337	7	supra	supra	PROPN
taxlaw-12713	337	8	note	note	NOUN
taxlaw-12713	337	9	30	30	NUM
taxlaw-12713	337	10	,	,	PUNCT
taxlaw-12713	337	11	at	at	ADP
taxlaw-12713	337	12	45	45	NUM
taxlaw-12713	337	13	.	.	PUNCT
taxlaw-12713	337	14	87	87	NUM
taxlaw-12713	337	15	karst	karst	NOUN
taxlaw-12713	337	16	,	,	PUNCT
taxlaw-12713	337	17	supra	supra	PROPN
taxlaw-12713	337	18	note	note	NOUN
taxlaw-12713	337	19	16	16	NUM
taxlaw-12713	337	20	,	,	PUNCT
taxlaw-12713	337	21	at	at	ADP
taxlaw-12713	337	22	435	435	NUM
taxlaw-12713	337	23	.	.	PUNCT
taxlaw-12713	337	24	88	88	NUM
taxlaw-12713	337	25	george	george	PROPN
taxlaw-12713	337	26	g.	g.	PROPN
taxlaw-12713	337	27	bogert	bogert	PROPN
taxlaw-12713	337	28	et	et	PROPN
taxlaw-12713	337	29	al	al	PROPN
taxlaw-12713	337	30	.	.	PROPN
taxlaw-12713	337	31	,	,	PUNCT
taxlaw-12713	337	32	bogert	bogert	PROPN
taxlaw-12713	337	33	’s	’s	PART
taxlaw-12713	337	34	the	the	DET
taxlaw-12713	337	35	law	law	NOUN
taxlaw-12713	337	36	of	of	ADP
taxlaw-12713	337	37	trusts	trust	NOUN
taxlaw-12713	337	38	and	and	CCONJ
taxlaw-12713	337	39	trustees	trustee	NOUN
taxlaw-12713	337	40	§	§	PROPN
taxlaw-12713	337	41	394	394	NUM
taxlaw-12713	337	42	.	.	NOUN
taxlaw-12713	337	43	89	89	NUM
taxlaw-12713	337	44	meinhard	meinhard	NOUN
taxlaw-12713	337	45	v.	v.	ADP
taxlaw-12713	337	46	salmon	salmon	NOUN
taxlaw-12713	337	47	,	,	PUNCT
taxlaw-12713	337	48	249	249	NUM
taxlaw-12713	337	49	n.y	n.y	PROPN
taxlaw-12713	337	50	.	.	PROPN
taxlaw-12713	337	51	458	458	NUM
taxlaw-12713	337	52	,	,	PUNCT
taxlaw-12713	337	53	464	464	NUM
taxlaw-12713	337	54	(	(	PUNCT
taxlaw-12713	337	55	1928	1928	NUM
taxlaw-12713	337	56	)	)	PUNCT
taxlaw-12713	337	57	.	.	PUNCT
taxlaw-12713	338	1	90	90	NUM
taxlaw-12713	338	2	model	model	PROPN
taxlaw-12713	338	3	nonprofit	nonprofit	PROPN
taxlaw-12713	338	4	corp	corp	PROPN
taxlaw-12713	338	5	.	.	PROPN
taxlaw-12713	338	6	act	act	PROPN
taxlaw-12713	338	7	§	§	PROPN
taxlaw-12713	338	8	8.30	8.30	NUM
taxlaw-12713	338	9	(	(	PUNCT
taxlaw-12713	338	10	am	am	NOUN
taxlaw-12713	338	11	.	.	PUNCT
taxlaw-12713	339	1	bar	bar	NOUN
taxlaw-12713	339	2	ass’n	ass’n	NUM
taxlaw-12713	339	3	3rd	3rd	ADJ
taxlaw-12713	339	4	ed	ed	NOUN
taxlaw-12713	339	5	.	.	PROPN
taxlaw-12713	339	6	2008	2008	NUM
taxlaw-12713	339	7	)	)	PUNCT
taxlaw-12713	339	8	.	.	PUNCT
taxlaw-12713	340	1	91	91	NUM
taxlaw-12713	340	2	stern	stern	ADJ
taxlaw-12713	340	3	v.	v.	ADP
taxlaw-12713	340	4	lucy	lucy	PROPN
taxlaw-12713	340	5	webb	webb	PROPN
taxlaw-12713	340	6	hayes	hayes	PROPN
taxlaw-12713	340	7	nat’l	nat’l	PROPN
taxlaw-12713	340	8	training	training	NOUN
taxlaw-12713	340	9	sch	sch	PROPN
taxlaw-12713	340	10	.	.	PROPN
taxlaw-12713	341	1	for	for	ADP
taxlaw-12713	341	2	deaconesses	deaconesses	PROPN
taxlaw-12713	341	3	,	,	PUNCT
taxlaw-12713	341	4	381	381	NUM
taxlaw-12713	341	5	f.	f.	PROPN
taxlaw-12713	341	6	supp	supp	PROPN
taxlaw-12713	341	7	.	.	PUNCT
taxlaw-12713	341	8	1003	1003	NUM
taxlaw-12713	341	9	,	,	PUNCT
taxlaw-12713	341	10	1013	1013	NUM
taxlaw-12713	341	11	(	(	PUNCT
taxlaw-12713	341	12	d.d.c	d.d.c	PROPN
taxlaw-12713	341	13	.	.	PROPN
taxlaw-12713	341	14	1974	1974	NUM
taxlaw-12713	341	15	)	)	PUNCT
taxlaw-12713	341	16	.	.	PUNCT
taxlaw-12713	342	1	forty	forty	NUM
taxlaw-12713	342	2	-	-	PUNCT
taxlaw-12713	342	3	three	three	NUM
taxlaw-12713	342	4	states	state	NOUN
taxlaw-12713	342	5	and	and	CCONJ
taxlaw-12713	342	6	the	the	DET
taxlaw-12713	342	7	model	model	PROPN
taxlaw-12713	342	8	nonprofit	nonprofit	PROPN
taxlaw-12713	342	9	corporation	corporation	PROPN
taxlaw-12713	342	10	act	act	NOUN
taxlaw-12713	342	11	§	§	PROPN
taxlaw-12713	342	12	8.30	8.30	NUM
taxlaw-12713	342	13	have	have	AUX
taxlaw-12713	342	14	adopted	adopt	VERB
taxlaw-12713	342	15	this	this	DET
taxlaw-12713	342	16	general	general	ADJ
taxlaw-12713	342	17	standard	standard	NOUN
taxlaw-12713	342	18	.	.	PUNCT
taxlaw-12713	343	1	fremont	fremont	PROPN
taxlaw-12713	343	2	-	-	PUNCT
taxlaw-12713	343	3	smith	smith	PROPN
taxlaw-12713	343	4	,	,	PUNCT
taxlaw-12713	343	5	supra	supra	PROPN
taxlaw-12713	343	6	note	note	NOUN
taxlaw-12713	343	7	60	60	NUM
taxlaw-12713	343	8	,	,	PUNCT
taxlaw-12713	343	9	at	at	ADP
taxlaw-12713	343	10	208	208	NUM
taxlaw-12713	343	11	.	.	PUNCT
taxlaw-12713	344	1	144	144	NUM
taxlaw-12713	344	2	columbia	columbia	PROPN
taxlaw-12713	344	3	journal	journal	PROPN
taxlaw-12713	344	4	of	of	ADP
taxlaw-12713	344	5	tax	tax	NOUN
taxlaw-12713	344	6	law	law	NOUN
taxlaw-12713	345	1	[	[	X
taxlaw-12713	345	2	vol	vol	NOUN
taxlaw-12713	345	3	15:2	15:2	NUM
taxlaw-12713	345	4	the	the	DET
taxlaw-12713	345	5	managers	manager	NOUN
taxlaw-12713	345	6	of	of	ADP
taxlaw-12713	345	7	a	a	DET
taxlaw-12713	345	8	nonprofit	nonprofit	ADJ
taxlaw-12713	345	9	corporation	corporation	NOUN
taxlaw-12713	345	10	if	if	SCONJ
taxlaw-12713	345	11	they	they	PRON
taxlaw-12713	345	12	believe	believe	VERB
taxlaw-12713	345	13	a	a	DET
taxlaw-12713	345	14	contribution	contribution	NOUN
taxlaw-12713	345	15	created	create	VERB
taxlaw-12713	345	16	a	a	DET
taxlaw-12713	345	17	charitable	charitable	ADJ
taxlaw-12713	345	18	trust	trust	NOUN
taxlaw-12713	345	19	within	within	ADP
taxlaw-12713	345	20	the	the	DET
taxlaw-12713	345	21	corporation.92	corporation.92	NOUN
taxlaw-12713	345	22	the	the	DET
taxlaw-12713	345	23	nonprofit	nonprofit	ADJ
taxlaw-12713	345	24	corporate	corporate	ADJ
taxlaw-12713	345	25	standard	standard	NOUN
taxlaw-12713	345	26	is	be	AUX
taxlaw-12713	345	27	akin	akin	ADJ
taxlaw-12713	345	28	to	to	ADP
taxlaw-12713	345	29	the	the	DET
taxlaw-12713	345	30	forgiving	forgiving	ADJ
taxlaw-12713	345	31	business	business	NOUN
taxlaw-12713	345	32	judgment	judgment	NOUN
taxlaw-12713	345	33	rule	rule	NOUN
taxlaw-12713	345	34	in	in	ADP
taxlaw-12713	345	35	the	the	DET
taxlaw-12713	345	36	for	for	ADP
taxlaw-12713	345	37	-	-	PUNCT
taxlaw-12713	345	38	profit	profit	NOUN
taxlaw-12713	345	39	context	context	NOUN
taxlaw-12713	345	40	and	and	CCONJ
taxlaw-12713	345	41	is	be	AUX
taxlaw-12713	345	42	typically	typically	ADV
taxlaw-12713	345	43	called	call	VERB
taxlaw-12713	345	44	the	the	DET
taxlaw-12713	345	45	best	good	ADJ
taxlaw-12713	345	46	judgment	judgment	NOUN
taxlaw-12713	345	47	rule.93	rule.93	NOUN
taxlaw-12713	345	48	the	the	DET
taxlaw-12713	345	49	idea	idea	NOUN
taxlaw-12713	345	50	imbued	imbue	VERB
taxlaw-12713	345	51	within	within	ADP
taxlaw-12713	345	52	the	the	DET
taxlaw-12713	345	53	corporate	corporate	ADJ
taxlaw-12713	345	54	standard	standard	NOUN
taxlaw-12713	345	55	is	be	AUX
taxlaw-12713	345	56	that	that	SCONJ
taxlaw-12713	345	57	if	if	SCONJ
taxlaw-12713	345	58	a	a	DET
taxlaw-12713	345	59	director	director	NOUN
taxlaw-12713	345	60	has	have	AUX
taxlaw-12713	345	61	properly	properly	ADV
taxlaw-12713	345	62	informed	inform	VERB
taxlaw-12713	345	63	themselves	themselves	PRON
taxlaw-12713	345	64	of	of	ADP
taxlaw-12713	345	65	the	the	DET
taxlaw-12713	345	66	relevant	relevant	ADJ
taxlaw-12713	345	67	information	information	NOUN
taxlaw-12713	345	68	and	and	CCONJ
taxlaw-12713	345	69	attended	attend	VERB
taxlaw-12713	345	70	meetings	meeting	NOUN
taxlaw-12713	345	71	before	before	ADP
taxlaw-12713	345	72	making	make	VERB
taxlaw-12713	345	73	a	a	DET
taxlaw-12713	345	74	decision	decision	NOUN
taxlaw-12713	345	75	,	,	PUNCT
taxlaw-12713	345	76	their	their	PRON
taxlaw-12713	345	77	judgment	judgment	NOUN
taxlaw-12713	345	78	will	will	AUX
taxlaw-12713	345	79	be	be	AUX
taxlaw-12713	345	80	upheld	uphold	VERB
taxlaw-12713	345	81	.	.	PUNCT
taxlaw-12713	346	1	in	in	ADP
taxlaw-12713	346	2	other	other	ADJ
taxlaw-12713	346	3	words	word	NOUN
taxlaw-12713	346	4	,	,	PUNCT
taxlaw-12713	346	5	a	a	DET
taxlaw-12713	346	6	court	court	NOUN
taxlaw-12713	346	7	will	will	AUX
taxlaw-12713	346	8	not	not	PART
taxlaw-12713	346	9	second	second	ADV
taxlaw-12713	346	10	guess	guess	VERB
taxlaw-12713	346	11	a	a	DET
taxlaw-12713	346	12	director	director	NOUN
taxlaw-12713	346	13	’s	’s	PART
taxlaw-12713	346	14	decision	decision	NOUN
taxlaw-12713	346	15	,	,	PUNCT
taxlaw-12713	346	16	even	even	ADV
taxlaw-12713	346	17	if	if	SCONJ
taxlaw-12713	346	18	it	it	PRON
taxlaw-12713	346	19	seems	seem	VERB
taxlaw-12713	346	20	unwise	unwise	ADJ
taxlaw-12713	346	21	in	in	ADP
taxlaw-12713	346	22	hindsight	hindsight	ADJ
taxlaw-12713	346	23	.	.	PUNCT
taxlaw-12713	347	1	courts	court	NOUN
taxlaw-12713	347	2	apply	apply	VERB
taxlaw-12713	347	3	the	the	DET
taxlaw-12713	347	4	standard	standard	NOUN
taxlaw-12713	347	5	inconsistently	inconsistently	ADV
taxlaw-12713	347	6	.	.	PUNCT
taxlaw-12713	348	1	for	for	ADP
taxlaw-12713	348	2	instance	instance	NOUN
taxlaw-12713	348	3	,	,	PUNCT
taxlaw-12713	348	4	in	in	ADP
taxlaw-12713	348	5	litigation	litigation	NOUN
taxlaw-12713	348	6	over	over	ADP
taxlaw-12713	348	7	fiduciary	fiduciary	ADJ
taxlaw-12713	348	8	duties	duty	NOUN
taxlaw-12713	348	9	of	of	ADP
taxlaw-12713	348	10	charitable	charitable	ADJ
taxlaw-12713	348	11	nonprofits	nonprofit	NOUN
taxlaw-12713	348	12	,	,	PUNCT
taxlaw-12713	348	13	courts	court	NOUN
taxlaw-12713	348	14	sometimes	sometimes	ADV
taxlaw-12713	348	15	find	find	VERB
taxlaw-12713	348	16	that	that	SCONJ
taxlaw-12713	348	17	because	because	SCONJ
taxlaw-12713	348	18	most	most	ADJ
taxlaw-12713	348	19	directors	director	NOUN
taxlaw-12713	348	20	are	be	AUX
taxlaw-12713	348	21	engaged	engage	VERB
taxlaw-12713	348	22	in	in	ADP
taxlaw-12713	348	23	a	a	DET
taxlaw-12713	348	24	voluntary	voluntary	ADJ
taxlaw-12713	348	25	act	act	NOUN
taxlaw-12713	348	26	,	,	PUNCT
taxlaw-12713	348	27	they	they	PRON
taxlaw-12713	348	28	owe	owe	VERB
taxlaw-12713	348	29	no	no	DET
taxlaw-12713	348	30	fiduciary	fiduciary	ADJ
taxlaw-12713	348	31	duty.94	duty.94	NOUN
taxlaw-12713	348	32	this	this	PRON
taxlaw-12713	348	33	reflects	reflect	VERB
taxlaw-12713	348	34	an	an	DET
taxlaw-12713	348	35	important	important	ADJ
taxlaw-12713	348	36	,	,	PUNCT
taxlaw-12713	348	37	relatively	relatively	ADV
taxlaw-12713	348	38	widespread	widespread	ADJ
taxlaw-12713	348	39	vision	vision	NOUN
taxlaw-12713	348	40	held	hold	VERB
taxlaw-12713	348	41	of	of	ADP
taxlaw-12713	348	42	enforcement	enforcement	NOUN
taxlaw-12713	348	43	in	in	ADP
taxlaw-12713	348	44	the	the	DET
taxlaw-12713	348	45	charitable	charitable	ADJ
taxlaw-12713	348	46	sector	sector	NOUN
taxlaw-12713	348	47	.	.	PUNCT
taxlaw-12713	349	1	there	there	PRON
taxlaw-12713	349	2	is	be	VERB
taxlaw-12713	349	3	a	a	DET
taxlaw-12713	349	4	fear	fear	NOUN
taxlaw-12713	349	5	that	that	SCONJ
taxlaw-12713	349	6	“	"	PUNCT
taxlaw-12713	349	7	aggressive	aggressive	ADJ
taxlaw-12713	349	8	attempts	attempt	NOUN
taxlaw-12713	349	9	to	to	PART
taxlaw-12713	349	10	enforce	enforce	VERB
taxlaw-12713	349	11	their	their	PRON
taxlaw-12713	349	12	[	[	ADJ
taxlaw-12713	349	13	trustee	trustee	NOUN
taxlaw-12713	349	14	]	]	PUNCT
taxlaw-12713	349	15	responsibilities	responsibility	NOUN
taxlaw-12713	349	16	are	be	AUX
taxlaw-12713	349	17	inappropriate	inappropriate	ADJ
taxlaw-12713	349	18	and	and	CCONJ
taxlaw-12713	349	19	will	will	AUX
taxlaw-12713	349	20	discourage	discourage	VERB
taxlaw-12713	349	21	individuals	individual	NOUN
taxlaw-12713	349	22	from	from	ADP
taxlaw-12713	349	23	board	board	NOUN
taxlaw-12713	349	24	service	service	NOUN
taxlaw-12713	349	25	.	.	PUNCT
taxlaw-12713	350	1	”95	”95	NOUN
taxlaw-12713	350	2	in	in	ADP
taxlaw-12713	350	3	the	the	DET
taxlaw-12713	350	4	end	end	NOUN
taxlaw-12713	350	5	,	,	PUNCT
taxlaw-12713	350	6	the	the	DET
taxlaw-12713	350	7	nonprofit	nonprofit	ADJ
taxlaw-12713	350	8	corporation	corporation	NOUN
taxlaw-12713	350	9	standard	standard	NOUN
taxlaw-12713	350	10	may	may	AUX
taxlaw-12713	350	11	be	be	AUX
taxlaw-12713	350	12	,	,	PUNCT
taxlaw-12713	350	13	in	in	ADP
taxlaw-12713	350	14	part	part	NOUN
taxlaw-12713	350	15	,	,	PUNCT
taxlaw-12713	350	16	a	a	DET
taxlaw-12713	350	17	compromise	compromise	NOUN
taxlaw-12713	350	18	between	between	ADP
taxlaw-12713	350	19	camps	camp	NOUN
taxlaw-12713	350	20	that	that	PRON
taxlaw-12713	350	21	might	might	AUX
taxlaw-12713	350	22	hold	hold	VERB
taxlaw-12713	350	23	directors	director	NOUN
taxlaw-12713	350	24	to	to	ADP
taxlaw-12713	350	25	a	a	DET
taxlaw-12713	350	26	higher	high	ADJ
taxlaw-12713	350	27	standard	standard	NOUN
taxlaw-12713	350	28	and	and	CCONJ
taxlaw-12713	350	29	those	those	PRON
taxlaw-12713	350	30	who	who	PRON
taxlaw-12713	350	31	would	would	AUX
taxlaw-12713	350	32	hold	hold	VERB
taxlaw-12713	350	33	them	they	PRON
taxlaw-12713	350	34	to	to	ADP
taxlaw-12713	350	35	no	no	DET
taxlaw-12713	350	36	standard	standard	NOUN
taxlaw-12713	350	37	at	at	ADV
taxlaw-12713	350	38	all	all	ADV
taxlaw-12713	350	39	.	.	PUNCT
taxlaw-12713	351	1	trustees	trustee	NOUN
taxlaw-12713	351	2	and	and	CCONJ
taxlaw-12713	351	3	directors	director	NOUN
taxlaw-12713	351	4	also	also	ADV
taxlaw-12713	351	5	must	must	AUX
taxlaw-12713	351	6	abide	abide	VERB
taxlaw-12713	351	7	by	by	ADP
taxlaw-12713	351	8	a	a	DET
taxlaw-12713	351	9	duty	duty	NOUN
taxlaw-12713	351	10	of	of	ADP
taxlaw-12713	351	11	loyalty	loyalty	NOUN
taxlaw-12713	351	12	.	.	PUNCT
taxlaw-12713	352	1	in	in	ADP
taxlaw-12713	352	2	a	a	DET
taxlaw-12713	352	3	noncharitable	noncharitable	PROPN
taxlaw-12713	352	4	trust	trust	PROPN
taxlaw-12713	352	5	,	,	PUNCT
taxlaw-12713	352	6	the	the	DET
taxlaw-12713	352	7	duty	duty	NOUN
taxlaw-12713	352	8	of	of	ADP
taxlaw-12713	352	9	loyalty	loyalty	NOUN
taxlaw-12713	352	10	runs	run	VERB
taxlaw-12713	352	11	to	to	ADP
taxlaw-12713	352	12	the	the	DET
taxlaw-12713	352	13	beneficiary	beneficiary	NOUN
taxlaw-12713	352	14	.	.	PUNCT
taxlaw-12713	353	1	however	however	ADV
taxlaw-12713	353	2	,	,	PUNCT
taxlaw-12713	353	3	in	in	ADP
taxlaw-12713	353	4	a	a	DET
taxlaw-12713	353	5	charitable	charitable	ADJ
taxlaw-12713	353	6	trust	trust	NOUN
taxlaw-12713	353	7	,	,	PUNCT
taxlaw-12713	353	8	because	because	SCONJ
taxlaw-12713	353	9	there	there	PRON
taxlaw-12713	353	10	is	be	VERB
taxlaw-12713	353	11	no	no	DET
taxlaw-12713	353	12	specific	specific	ADJ
taxlaw-12713	353	13	beneficiary	beneficiary	NOUN
taxlaw-12713	353	14	,	,	PUNCT
taxlaw-12713	353	15	that	that	SCONJ
taxlaw-12713	353	16	duty	duty	NOUN
taxlaw-12713	353	17	runs	run	VERB
taxlaw-12713	353	18	to	to	ADP
taxlaw-12713	353	19	furthering	further	VERB
taxlaw-12713	353	20	the	the	DET
taxlaw-12713	353	21	particular	particular	ADJ
taxlaw-12713	353	22	purpose	purpose	NOUN
taxlaw-12713	353	23	of	of	ADP
taxlaw-12713	353	24	the	the	DET
taxlaw-12713	353	25	trust.96	trust.96	NOUN
taxlaw-12713	353	26	it	it	PRON
taxlaw-12713	353	27	is	be	AUX
taxlaw-12713	353	28	a	a	DET
taxlaw-12713	353	29	particularly	particularly	ADV
taxlaw-12713	353	30	strict	strict	ADJ
taxlaw-12713	353	31	duty	duty	NOUN
taxlaw-12713	353	32	that	that	PRON
taxlaw-12713	353	33	prevents	prevent	VERB
taxlaw-12713	353	34	any	any	DET
taxlaw-12713	353	35	selfdealing	selfdealing	NOUN
taxlaw-12713	353	36	between	between	ADP
taxlaw-12713	353	37	the	the	DET
taxlaw-12713	353	38	trust	trust	NOUN
taxlaw-12713	353	39	and	and	CCONJ
taxlaw-12713	353	40	the	the	DET
taxlaw-12713	353	41	trustee	trustee	NOUN
taxlaw-12713	353	42	;	;	PUNCT
taxlaw-12713	353	43	the	the	DET
taxlaw-12713	353	44	trustee	trustee	NOUN
taxlaw-12713	353	45	may	may	AUX
taxlaw-12713	353	46	not	not	PART
taxlaw-12713	353	47	,	,	PUNCT
taxlaw-12713	353	48	for	for	ADP
taxlaw-12713	353	49	instance	instance	NOUN
taxlaw-12713	353	50	,	,	PUNCT
taxlaw-12713	353	51	sell	sell	VERB
taxlaw-12713	353	52	property	property	NOUN
taxlaw-12713	353	53	from	from	ADP
taxlaw-12713	353	54	the	the	DET
taxlaw-12713	353	55	trust	trust	NOUN
taxlaw-12713	353	56	to	to	ADP
taxlaw-12713	353	57	themselves	themselves	PRON
taxlaw-12713	353	58	or	or	CCONJ
taxlaw-12713	353	59	borrow	borrow	VERB
taxlaw-12713	353	60	from	from	ADP
taxlaw-12713	353	61	the	the	DET
taxlaw-12713	353	62	trust.97	trust.97	NOUN
taxlaw-12713	353	63	often	often	ADV
taxlaw-12713	353	64	,	,	PUNCT
taxlaw-12713	353	65	in	in	ADP
taxlaw-12713	353	66	the	the	DET
taxlaw-12713	353	67	trust	trust	NOUN
taxlaw-12713	353	68	form	form	NOUN
taxlaw-12713	353	69	,	,	PUNCT
taxlaw-12713	353	70	this	this	DET
taxlaw-12713	353	71	duty	duty	NOUN
taxlaw-12713	353	72	can	can	AUX
taxlaw-12713	353	73	be	be	AUX
taxlaw-12713	353	74	waived	waive	VERB
taxlaw-12713	353	75	in	in	ADP
taxlaw-12713	353	76	part	part	NOUN
taxlaw-12713	353	77	by	by	ADP
taxlaw-12713	353	78	the	the	DET
taxlaw-12713	353	79	settlor	settlor	NOUN
taxlaw-12713	353	80	,	,	PUNCT
taxlaw-12713	353	81	the	the	DET
taxlaw-12713	353	82	court	court	NOUN
taxlaw-12713	353	83	,	,	PUNCT
taxlaw-12713	353	84	or	or	CCONJ
taxlaw-12713	353	85	by	by	ADP
taxlaw-12713	353	86	statute	statute	NOUN
taxlaw-12713	353	87	.	.	PUNCT
taxlaw-12713	354	1	most	most	ADJ
taxlaw-12713	354	2	nonprofit	nonprofit	ADJ
taxlaw-12713	354	3	corporate	corporate	ADJ
taxlaw-12713	354	4	acts	act	NOUN
taxlaw-12713	354	5	also	also	ADV
taxlaw-12713	354	6	impose	impose	VERB
taxlaw-12713	354	7	a	a	DET
taxlaw-12713	354	8	duty	duty	NOUN
taxlaw-12713	354	9	of	of	ADP
taxlaw-12713	354	10	loyalty.98	loyalty.98	NOUN
taxlaw-12713	354	11	but	but	CCONJ
taxlaw-12713	354	12	in	in	ADP
taxlaw-12713	354	13	the	the	DET
taxlaw-12713	354	14	nonprofit	nonprofit	ADJ
taxlaw-12713	354	15	corporation	corporation	NOUN
taxlaw-12713	354	16	,	,	PUNCT
taxlaw-12713	354	17	the	the	DET
taxlaw-12713	354	18	focus	focus	NOUN
taxlaw-12713	354	19	is	be	AUX
taxlaw-12713	354	20	typically	typically	ADV
taxlaw-12713	354	21	on	on	ADP
taxlaw-12713	354	22	whether	whether	SCONJ
taxlaw-12713	354	23	the	the	DET
taxlaw-12713	354	24	transaction	transaction	NOUN
taxlaw-12713	354	25	was	be	AUX
taxlaw-12713	354	26	fair	fair	ADJ
taxlaw-12713	354	27	.	.	PUNCT
taxlaw-12713	355	1	most	most	ADJ
taxlaw-12713	355	2	nonprofit	nonprofit	ADJ
taxlaw-12713	355	3	acts	act	NOUN
taxlaw-12713	355	4	create	create	VERB
taxlaw-12713	355	5	a	a	DET
taxlaw-12713	355	6	regime	regime	NOUN
taxlaw-12713	355	7	in	in	ADP
taxlaw-12713	355	8	which	which	PRON
taxlaw-12713	355	9	a	a	DET
taxlaw-12713	355	10	director	director	NOUN
taxlaw-12713	355	11	needs	need	VERB
taxlaw-12713	355	12	to	to	PART
taxlaw-12713	355	13	disclose	disclose	VERB
taxlaw-12713	355	14	a	a	DET
taxlaw-12713	355	15	conflict	conflict	NOUN
taxlaw-12713	355	16	if	if	SCONJ
taxlaw-12713	355	17	one	one	PRON
taxlaw-12713	355	18	exists	exist	VERB
taxlaw-12713	355	19	,	,	PUNCT
taxlaw-12713	355	20	abstain	abstain	NOUN
taxlaw-12713	355	21	from	from	ADP
taxlaw-12713	355	22	voting	vote	VERB
taxlaw-12713	355	23	on	on	ADP
taxlaw-12713	355	24	the	the	DET
taxlaw-12713	355	25	matter	matter	NOUN
taxlaw-12713	355	26	,	,	PUNCT
taxlaw-12713	355	27	and	and	CCONJ
taxlaw-12713	355	28	the	the	DET
taxlaw-12713	355	29	transaction	transaction	NOUN
taxlaw-12713	355	30	must	must	AUX
taxlaw-12713	355	31	ultimately	ultimately	ADV
taxlaw-12713	355	32	be	be	AUX
taxlaw-12713	355	33	fair	fair	ADJ
taxlaw-12713	355	34	to	to	ADP
taxlaw-12713	355	35	the	the	DET
taxlaw-12713	355	36	corporation.99	corporation.99	PROPN
taxlaw-12713	355	37	whether	whether	SCONJ
taxlaw-12713	355	38	the	the	DET
taxlaw-12713	355	39	corporate	corporate	ADJ
taxlaw-12713	355	40	duty	duty	NOUN
taxlaw-12713	355	41	of	of	ADP
taxlaw-12713	355	42	loyalty	loyalty	NOUN
taxlaw-12713	355	43	is	be	AUX
taxlaw-12713	355	44	complied	comply	VERB
taxlaw-12713	355	45	with	with	ADP
taxlaw-12713	355	46	is	be	AUX
taxlaw-12713	355	47	often	often	ADV
taxlaw-12713	355	48	seen	see	VERB
taxlaw-12713	355	49	as	as	ADP
taxlaw-12713	355	50	procedural	procedural	ADJ
taxlaw-12713	355	51	today	today	NOUN
taxlaw-12713	355	52	.	.	PUNCT
taxlaw-12713	356	1	if	if	SCONJ
taxlaw-12713	356	2	the	the	DET
taxlaw-12713	356	3	director	director	NOUN
taxlaw-12713	356	4	discloses	disclose	VERB
taxlaw-12713	356	5	the	the	DET
taxlaw-12713	356	6	conflict	conflict	NOUN
taxlaw-12713	356	7	and	and	CCONJ
taxlaw-12713	356	8	removes	remove	VERB
taxlaw-12713	356	9	themselves	themselves	PRON
taxlaw-12713	356	10	from	from	ADP
taxlaw-12713	356	11	voting	vote	VERB
taxlaw-12713	356	12	on	on	ADP
taxlaw-12713	356	13	the	the	DET
taxlaw-12713	356	14	matter	matter	NOUN
taxlaw-12713	356	15	,	,	PUNCT
taxlaw-12713	356	16	the	the	DET
taxlaw-12713	356	17	director	director	NOUN
taxlaw-12713	356	18	will	will	AUX
taxlaw-12713	356	19	typically	typically	ADV
taxlaw-12713	356	20	have	have	AUX
taxlaw-12713	356	21	met	meet	VERB
taxlaw-12713	356	22	the	the	DET
taxlaw-12713	356	23	duty	duty	NOUN
taxlaw-12713	356	24	of	of	ADP
taxlaw-12713	356	25	loyalty	loyalty	NOUN
taxlaw-12713	356	26	.	.	PUNCT
taxlaw-12713	357	1	the	the	DET
taxlaw-12713	357	2	duty	duty	NOUN
taxlaw-12713	357	3	of	of	ADP
taxlaw-12713	357	4	obedience	obedience	NOUN
taxlaw-12713	357	5	focuses	focus	VERB
taxlaw-12713	357	6	on	on	ADP
taxlaw-12713	357	7	ensuring	ensure	VERB
taxlaw-12713	357	8	that	that	SCONJ
taxlaw-12713	357	9	the	the	DET
taxlaw-12713	357	10	directors	director	NOUN
taxlaw-12713	357	11	or	or	CCONJ
taxlaw-12713	357	12	trustees	trustee	NOUN
taxlaw-12713	357	13	carry	carry	VERB
taxlaw-12713	357	14	out	out	ADP
taxlaw-12713	357	15	the	the	DET
taxlaw-12713	357	16	purposes	purpose	NOUN
taxlaw-12713	357	17	of	of	ADP
taxlaw-12713	357	18	the	the	DET
taxlaw-12713	357	19	charity.100	charity.100	PROPN
taxlaw-12713	357	20	this	this	PRON
taxlaw-12713	357	21	is	be	AUX
taxlaw-12713	357	22	anchored	anchor	VERB
taxlaw-12713	357	23	in	in	ADP
taxlaw-12713	357	24	the	the	DET
taxlaw-12713	357	25	concept	concept	NOUN
taxlaw-12713	357	26	that	that	SCONJ
taxlaw-12713	357	27	a	a	DET
taxlaw-12713	357	28	trustee	trustee	NOUN
taxlaw-12713	357	29	is	be	AUX
taxlaw-12713	357	30	supposed	suppose	VERB
taxlaw-12713	357	31	to	to	PART
taxlaw-12713	357	32	follow	follow	VERB
taxlaw-12713	357	33	the	the	DET
taxlaw-12713	357	34	wishes	wish	NOUN
taxlaw-12713	357	35	of	of	ADP
taxlaw-12713	357	36	the	the	DET
taxlaw-12713	357	37	settlor.101	settlor.101	PROPN
taxlaw-12713	357	38	in	in	ADP
taxlaw-12713	357	39	modern	modern	ADJ
taxlaw-12713	357	40	corporate	corporate	ADJ
taxlaw-12713	357	41	structures	structure	NOUN
taxlaw-12713	357	42	with	with	ADP
taxlaw-12713	357	43	many	many	ADJ
taxlaw-12713	357	44	varied	varied	ADJ
taxlaw-12713	357	45	interests	interest	NOUN
taxlaw-12713	357	46	involved	involve	VERB
taxlaw-12713	357	47	with	with	ADP
taxlaw-12713	357	48	large	large	ADJ
taxlaw-12713	357	49	charities	charity	NOUN
taxlaw-12713	357	50	it	it	PRON
taxlaw-12713	357	51	is	be	AUX
taxlaw-12713	357	52	hard	hard	ADJ
taxlaw-12713	357	53	to	to	PART
taxlaw-12713	357	54	figure	figure	VERB
taxlaw-12713	357	55	out	out	ADP
taxlaw-12713	357	56	where	where	SCONJ
taxlaw-12713	357	57	that	that	DET
taxlaw-12713	357	58	duty	duty	NOUN
taxlaw-12713	357	59	of	of	ADP
taxlaw-12713	357	60	obedience	obedience	NOUN
taxlaw-12713	357	61	might	might	AUX
taxlaw-12713	357	62	lie	lie	VERB
taxlaw-12713	357	63	.	.	PUNCT
taxlaw-12713	358	1	it	it	PRON
taxlaw-12713	358	2	has	have	VERB
taxlaw-12713	358	3	more	more	ADJ
taxlaw-12713	358	4	meaning	meaning	NOUN
taxlaw-12713	358	5	in	in	ADP
taxlaw-12713	358	6	a	a	DET
taxlaw-12713	358	7	narrow	narrow	ADJ
taxlaw-12713	358	8	context	context	NOUN
taxlaw-12713	358	9	of	of	ADP
taxlaw-12713	358	10	a	a	DET
taxlaw-12713	358	11	very	very	ADV
taxlaw-12713	358	12	clear	clear	ADJ
taxlaw-12713	358	13	settlor	settlor	NOUN
taxlaw-12713	358	14	intent	intent	NOUN
taxlaw-12713	358	15	.	.	PUNCT
taxlaw-12713	359	1	92	92	NUM
taxlaw-12713	359	2	george	george	PROPN
taxlaw-12713	359	3	g.	g.	PROPN
taxlaw-12713	359	4	bogert	bogert	PROPN
taxlaw-12713	359	5	et	et	PROPN
taxlaw-12713	359	6	al	al	PROPN
taxlaw-12713	359	7	.	.	PROPN
taxlaw-12713	359	8	,	,	PUNCT
taxlaw-12713	359	9	supra	supra	PROPN
taxlaw-12713	359	10	note	note	PROPN
taxlaw-12713	359	11	88	88	NUM
taxlaw-12713	359	12	,	,	PUNCT
taxlaw-12713	359	13	at	at	ADP
taxlaw-12713	359	14	§	§	PROPN
taxlaw-12713	359	15	369	369	NUM
taxlaw-12713	359	16	.	.	PUNCT
taxlaw-12713	360	1	93	93	NUM
taxlaw-12713	360	2	fishman	fishman	PROPN
taxlaw-12713	360	3	et	et	PROPN
taxlaw-12713	360	4	al	al	PROPN
taxlaw-12713	360	5	.	.	PROPN
taxlaw-12713	360	6	,	,	PUNCT
taxlaw-12713	360	7	supra	supra	PROPN
taxlaw-12713	360	8	note	note	NOUN
taxlaw-12713	360	9	30	30	NUM
taxlaw-12713	360	10	,	,	PUNCT
taxlaw-12713	360	11	at	at	ADP
taxlaw-12713	360	12	137	137	NUM
taxlaw-12713	360	13	.	.	PUNCT
taxlaw-12713	361	1	94	94	NUM
taxlaw-12713	361	2	see	see	VERB
taxlaw-12713	361	3	,	,	PUNCT
taxlaw-12713	361	4	e.g.	e.g.	ADV
taxlaw-12713	361	5	,	,	PUNCT
taxlaw-12713	361	6	george	george	PROPN
taxlaw-12713	361	7	pepperdine	pepperdine	PROPN
taxlaw-12713	361	8	found	find	VERB
taxlaw-12713	361	9	.	.	PUNCT
taxlaw-12713	362	1	v.	v.	PROPN
taxlaw-12713	362	2	pepperdine	pepperdine	PROPN
taxlaw-12713	362	3	,	,	PUNCT
taxlaw-12713	362	4	126	126	NUM
taxlaw-12713	362	5	cal	cal	NOUN
taxlaw-12713	362	6	.	.	PUNCT
taxlaw-12713	363	1	app	app	PROPN
taxlaw-12713	363	2	.	.	PUNCT
taxlaw-12713	364	1	2d	2d	PROPN
taxlaw-12713	364	2	154	154	NUM
taxlaw-12713	364	3	(	(	PUNCT
taxlaw-12713	364	4	1954	1954	NUM
taxlaw-12713	364	5	)	)	PUNCT
taxlaw-12713	364	6	.	.	PUNCT
taxlaw-12713	365	1	95	95	NUM
taxlaw-12713	365	2	fishman	fishman	NOUN
taxlaw-12713	365	3	et	et	PROPN
taxlaw-12713	365	4	al	al	PROPN
taxlaw-12713	365	5	.	.	PROPN
taxlaw-12713	365	6	,	,	PUNCT
taxlaw-12713	365	7	supra	supra	PROPN
taxlaw-12713	365	8	note	note	NOUN
taxlaw-12713	365	9	30	30	NUM
taxlaw-12713	365	10	,	,	PUNCT
taxlaw-12713	365	11	at	at	ADP
taxlaw-12713	365	12	127	127	NUM
taxlaw-12713	365	13	.	.	PUNCT
taxlaw-12713	366	1	96	96	NUM
taxlaw-12713	366	2	george	george	PROPN
taxlaw-12713	366	3	g.	g.	PROPN
taxlaw-12713	366	4	bogert	bogert	PROPN
taxlaw-12713	366	5	et	et	PROPN
taxlaw-12713	366	6	al	al	PROPN
taxlaw-12713	366	7	.	.	PROPN
taxlaw-12713	366	8	,	,	PUNCT
taxlaw-12713	366	9	supra	supra	PROPN
taxlaw-12713	366	10	note	note	PROPN
taxlaw-12713	366	11	88	88	NUM
taxlaw-12713	366	12	,	,	PUNCT
taxlaw-12713	366	13	at	at	ADP
taxlaw-12713	366	14	§	§	PROPN
taxlaw-12713	366	15	369	369	NUM
taxlaw-12713	366	16	.	.	PUNCT
taxlaw-12713	366	17	97	97	NUM
taxlaw-12713	366	18	i	i	PROPN
taxlaw-12713	366	19	d.	d.	PROPN
taxlaw-12713	366	20	;	;	PUNCT
taxlaw-12713	366	21	see	see	VERB
taxlaw-12713	366	22	also	also	ADV
taxlaw-12713	366	23	restatement	restatement	VERB
taxlaw-12713	366	24	(	(	PUNCT
taxlaw-12713	366	25	third	third	ADJ
taxlaw-12713	366	26	)	)	PUNCT
taxlaw-12713	366	27	of	of	ADP
taxlaw-12713	366	28	trs	trs	PROPN
taxlaw-12713	366	29	.	.	PUNCT
taxlaw-12713	367	1	§	§	PROPN
taxlaw-12713	367	2	78	78	NUM
taxlaw-12713	367	3	(	(	PUNCT
taxlaw-12713	367	4	am	am	PROPN
taxlaw-12713	367	5	.	.	PUNCT
taxlaw-12713	367	6	l.	l.	PROPN
taxlaw-12713	367	7	inst	inst	PROPN
taxlaw-12713	367	8	.	.	PROPN
taxlaw-12713	367	9	2023	2023	NUM
taxlaw-12713	367	10	)	)	PUNCT
taxlaw-12713	367	11	.	.	PUNCT
taxlaw-12713	368	1	98	98	NUM
taxlaw-12713	368	2	model	model	PROPN
taxlaw-12713	368	3	nonprofit	nonprofit	PROPN
taxlaw-12713	368	4	corp	corp	PROPN
taxlaw-12713	368	5	.	.	PROPN
taxlaw-12713	368	6	act	act	PROPN
taxlaw-12713	368	7	§	§	PROPN
taxlaw-12713	368	8	§	§	PROPN
taxlaw-12713	368	9	8.31	8.31	NUM
taxlaw-12713	368	10	,	,	PUNCT
taxlaw-12713	368	11	8.33	8.33	NUM
taxlaw-12713	368	12	,	,	PUNCT
taxlaw-12713	368	13	8.60	8.60	NUM
taxlaw-12713	368	14	,	,	PUNCT
taxlaw-12713	368	15	8.70	8.70	NUM
taxlaw-12713	368	16	(	(	PUNCT
taxlaw-12713	368	17	am	am	NOUN
taxlaw-12713	368	18	.	.	PUNCT
taxlaw-12713	369	1	bar	bar	NOUN
taxlaw-12713	369	2	ass’n	ass’n	NUM
taxlaw-12713	369	3	3rd	3rd	ADJ
taxlaw-12713	369	4	ed	ed	NOUN
taxlaw-12713	369	5	.	.	PROPN
taxlaw-12713	369	6	2008	2008	NUM
taxlaw-12713	369	7	)	)	PUNCT
taxlaw-12713	369	8	.	.	PUNCT
taxlaw-12713	370	1	99	99	NUM
taxlaw-12713	371	1	i	i	PRON
taxlaw-12713	371	2	d.	d.	PROPN
taxlaw-12713	371	3	100	100	NUM
taxlaw-12713	371	4	brody	brody	PROPN
taxlaw-12713	371	5	,	,	PUNCT
taxlaw-12713	371	6	supra	supra	PROPN
taxlaw-12713	371	7	note	note	PROPN
taxlaw-12713	371	8	64	64	NUM
taxlaw-12713	371	9	,	,	PUNCT
taxlaw-12713	371	10	at	at	ADP
taxlaw-12713	371	11	960	960	NUM
taxlaw-12713	371	12	.	.	PUNCT
taxlaw-12713	372	1	101	101	NUM
taxlaw-12713	372	2	scott	scott	PROPN
taxlaw-12713	372	3	&	&	CCONJ
taxlaw-12713	372	4	ascher	ascher	PROPN
taxlaw-12713	372	5	,	,	PUNCT
taxlaw-12713	372	6	supra	supra	PROPN
taxlaw-12713	372	7	note	note	NOUN
taxlaw-12713	372	8	69	69	NUM
taxlaw-12713	372	9	,	,	PUNCT
taxlaw-12713	372	10	§	§	PROPN
taxlaw-12713	372	11	2.2.4	2.2.4	NUM
taxlaw-12713	372	12	.	.	NOUN
taxlaw-12713	372	13	2024	2024	NUM
taxlaw-12713	372	14	]	]	PUNCT
taxlaw-12713	372	15	keep	keep	VERB
taxlaw-12713	372	16	charitable	charitable	ADJ
taxlaw-12713	372	17	oversight	oversight	NOUN
taxlaw-12713	372	18	145	145	NUM
taxlaw-12713	372	19	obviously	obviously	ADV
taxlaw-12713	372	20	,	,	PUNCT
taxlaw-12713	372	21	states	state	NOUN
taxlaw-12713	372	22	also	also	ADV
taxlaw-12713	372	23	care	care	VERB
taxlaw-12713	372	24	about	about	ADP
taxlaw-12713	372	25	misuse	misuse	NOUN
taxlaw-12713	372	26	of	of	ADP
taxlaw-12713	372	27	charitable	charitable	ADJ
taxlaw-12713	372	28	funds	fund	NOUN
taxlaw-12713	372	29	,	,	PUNCT
taxlaw-12713	372	30	and	and	CCONJ
taxlaw-12713	372	31	so	so	ADV
taxlaw-12713	372	32	they	they	PRON
taxlaw-12713	372	33	care	care	VERB
taxlaw-12713	372	34	about	about	ADP
taxlaw-12713	372	35	the	the	DET
taxlaw-12713	372	36	fraudulent	fraudulent	ADJ
taxlaw-12713	372	37	raising	raising	NOUN
taxlaw-12713	372	38	of	of	ADP
taxlaw-12713	372	39	those	those	DET
taxlaw-12713	372	40	funds.102	funds.102	NOUN
taxlaw-12713	372	41	thus	thus	ADV
taxlaw-12713	372	42	,	,	PUNCT
taxlaw-12713	372	43	states	state	NOUN
taxlaw-12713	372	44	also	also	ADV
taxlaw-12713	372	45	oversee	oversee	VERB
taxlaw-12713	372	46	charitable	charitable	ADJ
taxlaw-12713	372	47	solicitation.103	solicitation.103	VERB
taxlaw-12713	372	48	initially	initially	ADV
taxlaw-12713	372	49	,	,	PUNCT
taxlaw-12713	372	50	municipalities	municipality	NOUN
taxlaw-12713	372	51	oversaw	oversee	VERB
taxlaw-12713	372	52	charitable	charitable	ADJ
taxlaw-12713	372	53	solicitation.104	solicitation.104	NOUN
taxlaw-12713	372	54	states	state	NOUN
taxlaw-12713	372	55	did	do	AUX
taxlaw-12713	372	56	not	not	PART
taxlaw-12713	372	57	begin	begin	VERB
taxlaw-12713	372	58	to	to	PART
taxlaw-12713	372	59	become	become	VERB
taxlaw-12713	372	60	involved	involved	ADJ
taxlaw-12713	372	61	in	in	ADP
taxlaw-12713	372	62	charitable	charitable	ADJ
taxlaw-12713	372	63	solicitation	solicitation	NOUN
taxlaw-12713	372	64	regulation	regulation	NOUN
taxlaw-12713	372	65	until	until	ADP
taxlaw-12713	372	66	after	after	ADP
taxlaw-12713	372	67	world	world	PROPN
taxlaw-12713	372	68	war	war	PROPN
taxlaw-12713	372	69	ii	ii	PROPN
taxlaw-12713	372	70	.	.	PUNCT
taxlaw-12713	373	1	though	though	SCONJ
taxlaw-12713	373	2	not	not	PART
taxlaw-12713	373	3	all	all	DET
taxlaw-12713	373	4	states	state	NOUN
taxlaw-12713	373	5	have	have	AUX
taxlaw-12713	373	6	fundraising	fundraise	VERB
taxlaw-12713	373	7	laws	law	NOUN
taxlaw-12713	373	8	,	,	PUNCT
taxlaw-12713	373	9	most	most	ADJ
taxlaw-12713	373	10	states	state	NOUN
taxlaw-12713	373	11	have	have	VERB
taxlaw-12713	373	12	some	some	DET
taxlaw-12713	373	13	sort	sort	NOUN
taxlaw-12713	373	14	of	of	ADP
taxlaw-12713	373	15	registration	registration	NOUN
taxlaw-12713	373	16	and	and	CCONJ
taxlaw-12713	373	17	reporting	reporting	NOUN
taxlaw-12713	373	18	requirements.105	requirements.105	NOUN
taxlaw-12713	373	19	there	there	PRON
taxlaw-12713	373	20	are	be	VERB
taxlaw-12713	373	21	many	many	ADJ
taxlaw-12713	373	22	holes	hole	NOUN
taxlaw-12713	373	23	in	in	ADP
taxlaw-12713	373	24	these	these	DET
taxlaw-12713	373	25	laws	law	NOUN
taxlaw-12713	373	26	;	;	PUNCT
taxlaw-12713	373	27	the	the	DET
taxlaw-12713	373	28	supreme	supreme	PROPN
taxlaw-12713	373	29	court	court	PROPN
taxlaw-12713	373	30	has	have	AUX
taxlaw-12713	373	31	interpreted	interpret	VERB
taxlaw-12713	373	32	the	the	DET
taxlaw-12713	373	33	first	first	ADJ
taxlaw-12713	373	34	amendment	amendment	NOUN
taxlaw-12713	373	35	broadly	broadly	ADV
taxlaw-12713	373	36	to	to	PART
taxlaw-12713	373	37	generally	generally	ADV
taxlaw-12713	373	38	allow	allow	VERB
taxlaw-12713	373	39	solicitation.106	solicitation.106	PRON
taxlaw-12713	373	40	still	still	ADV
taxlaw-12713	373	41	,	,	PUNCT
taxlaw-12713	373	42	because	because	SCONJ
taxlaw-12713	373	43	it	it	PRON
taxlaw-12713	373	44	is	be	AUX
taxlaw-12713	373	45	fairly	fairly	ADV
taxlaw-12713	373	46	complex	complex	ADJ
taxlaw-12713	373	47	to	to	PART
taxlaw-12713	373	48	raise	raise	VERB
taxlaw-12713	373	49	money	money	NOUN
taxlaw-12713	373	50	from	from	ADP
taxlaw-12713	373	51	contributors	contributor	NOUN
taxlaw-12713	373	52	from	from	ADP
taxlaw-12713	373	53	more	more	ADJ
taxlaw-12713	373	54	than	than	ADP
taxlaw-12713	373	55	one	one	NUM
taxlaw-12713	373	56	state	state	NOUN
taxlaw-12713	373	57	,	,	PUNCT
taxlaw-12713	373	58	there	there	PRON
taxlaw-12713	373	59	is	be	VERB
taxlaw-12713	373	60	a	a	DET
taxlaw-12713	373	61	uniform	uniform	ADJ
taxlaw-12713	373	62	registration	registration	NOUN
taxlaw-12713	373	63	statement	statement	NOUN
taxlaw-12713	373	64	that	that	PRON
taxlaw-12713	373	65	can	can	AUX
taxlaw-12713	373	66	be	be	AUX
taxlaw-12713	373	67	used	use	VERB
taxlaw-12713	373	68	across	across	ADP
taxlaw-12713	373	69	many	many	ADJ
taxlaw-12713	373	70	jurisdictions.107	jurisdictions.107	NOUN
taxlaw-12713	373	71	finally	finally	ADV
taxlaw-12713	373	72	,	,	PUNCT
taxlaw-12713	373	73	importantly	importantly	ADV
taxlaw-12713	373	74	in	in	ADP
taxlaw-12713	373	75	understanding	understand	VERB
taxlaw-12713	373	76	the	the	DET
taxlaw-12713	373	77	regulatory	regulatory	ADJ
taxlaw-12713	373	78	environment	environment	NOUN
taxlaw-12713	373	79	to	to	ADP
taxlaw-12713	373	80	charity	charity	NOUN
taxlaw-12713	373	81	,	,	PUNCT
taxlaw-12713	373	82	charitable	charitable	ADJ
taxlaw-12713	373	83	status	status	NOUN
taxlaw-12713	373	84	at	at	ADP
taxlaw-12713	373	85	the	the	DET
taxlaw-12713	373	86	federal	federal	ADJ
taxlaw-12713	373	87	level	level	NOUN
taxlaw-12713	373	88	is	be	AUX
taxlaw-12713	373	89	often	often	ADV
taxlaw-12713	373	90	used	use	VERB
taxlaw-12713	373	91	by	by	ADP
taxlaw-12713	373	92	states	state	NOUN
taxlaw-12713	373	93	as	as	ADP
taxlaw-12713	373	94	a	a	DET
taxlaw-12713	373	95	factor	factor	NOUN
taxlaw-12713	373	96	in	in	ADP
taxlaw-12713	373	97	granting	grant	VERB
taxlaw-12713	373	98	rights	right	NOUN
taxlaw-12713	373	99	and	and	CCONJ
taxlaw-12713	373	100	opportunities	opportunity	NOUN
taxlaw-12713	373	101	.	.	PUNCT
taxlaw-12713	374	1	while	while	SCONJ
taxlaw-12713	374	2	much	much	ADJ
taxlaw-12713	374	3	of	of	ADP
taxlaw-12713	374	4	the	the	DET
taxlaw-12713	374	5	development	development	NOUN
taxlaw-12713	374	6	of	of	ADP
taxlaw-12713	374	7	state	state	NOUN
taxlaw-12713	374	8	charitable	charitable	ADJ
taxlaw-12713	374	9	law	law	NOUN
taxlaw-12713	374	10	consists	consist	VERB
taxlaw-12713	374	11	of	of	ADP
taxlaw-12713	374	12	rules	rule	NOUN
taxlaw-12713	374	13	to	to	PART
taxlaw-12713	374	14	ensure	ensure	VERB
taxlaw-12713	374	15	charities	charity	NOUN
taxlaw-12713	374	16	are	be	AUX
taxlaw-12713	374	17	well	well	ADV
taxlaw-12713	374	18	managed	manage	VERB
taxlaw-12713	374	19	,	,	PUNCT
taxlaw-12713	374	20	legislative	legislative	ADJ
taxlaw-12713	374	21	bodies	body	NOUN
taxlaw-12713	374	22	at	at	ADP
taxlaw-12713	374	23	the	the	DET
taxlaw-12713	374	24	state	state	NOUN
taxlaw-12713	374	25	,	,	PUNCT
taxlaw-12713	374	26	municipal	municipal	ADJ
taxlaw-12713	374	27	,	,	PUNCT
taxlaw-12713	374	28	and	and	CCONJ
taxlaw-12713	374	29	local	local	ADJ
taxlaw-12713	374	30	government	government	NOUN
taxlaw-12713	374	31	levels	level	NOUN
taxlaw-12713	374	32	regularly	regularly	ADV
taxlaw-12713	374	33	enact	enact	VERB
taxlaw-12713	374	34	laws	law	NOUN
taxlaw-12713	374	35	unrelated	unrelated	ADJ
taxlaw-12713	374	36	to	to	ADP
taxlaw-12713	374	37	charitable	charitable	ADJ
taxlaw-12713	374	38	state	state	NOUN
taxlaw-12713	374	39	law	law	NOUN
taxlaw-12713	374	40	that	that	PRON
taxlaw-12713	374	41	strongly	strongly	ADV
taxlaw-12713	374	42	incentivize	incentivize	VERB
taxlaw-12713	374	43	the	the	DET
taxlaw-12713	374	44	use	use	NOUN
taxlaw-12713	374	45	of	of	ADP
taxlaw-12713	374	46	charitable	charitable	ADJ
taxlaw-12713	374	47	organizations	organization	NOUN
taxlaw-12713	374	48	.	.	PUNCT
taxlaw-12713	375	1	for	for	ADP
taxlaw-12713	375	2	instance	instance	NOUN
taxlaw-12713	375	3	,	,	PUNCT
taxlaw-12713	375	4	some	some	DET
taxlaw-12713	375	5	states	state	NOUN
taxlaw-12713	375	6	provide	provide	VERB
taxlaw-12713	375	7	significant	significant	ADJ
taxlaw-12713	375	8	tax	tax	NOUN
taxlaw-12713	375	9	credits	credit	NOUN
taxlaw-12713	375	10	for	for	ADP
taxlaw-12713	375	11	contributions	contribution	NOUN
taxlaw-12713	375	12	made	make	VERB
taxlaw-12713	375	13	to	to	ADP
taxlaw-12713	375	14	private	private	ADJ
taxlaw-12713	375	15	nonprofit	nonprofit	ADJ
taxlaw-12713	375	16	charitable	charitable	ADJ
taxlaw-12713	375	17	schools.108	schools.108	NOUN
taxlaw-12713	375	18	state	state	NOUN
taxlaw-12713	375	19	and	and	CCONJ
taxlaw-12713	375	20	local	local	ADJ
taxlaw-12713	375	21	governments	government	NOUN
taxlaw-12713	375	22	also	also	ADV
taxlaw-12713	375	23	enact	enact	VERB
taxlaw-12713	375	24	laws	law	NOUN
taxlaw-12713	375	25	that	that	PRON
taxlaw-12713	375	26	allow	allow	VERB
taxlaw-12713	375	27	only	only	ADJ
taxlaw-12713	375	28	official	official	ADJ
taxlaw-12713	375	29	charitable	charitable	ADJ
taxlaw-12713	375	30	organizations	organization	NOUN
taxlaw-12713	375	31	to	to	PART
taxlaw-12713	375	32	carry	carry	VERB
taxlaw-12713	375	33	out	out	ADP
taxlaw-12713	375	34	certain	certain	ADJ
taxlaw-12713	375	35	activities	activity	NOUN
taxlaw-12713	375	36	or	or	CCONJ
taxlaw-12713	375	37	to	to	PART
taxlaw-12713	375	38	contract	contract	VERB
taxlaw-12713	375	39	with	with	ADP
taxlaw-12713	375	40	the	the	DET
taxlaw-12713	375	41	state	state	NOUN
taxlaw-12713	375	42	to	to	PART
taxlaw-12713	375	43	provide	provide	VERB
taxlaw-12713	375	44	certain	certain	ADJ
taxlaw-12713	375	45	services	service	NOUN
taxlaw-12713	375	46	.	.	PUNCT
taxlaw-12713	376	1	thus	thus	ADV
taxlaw-12713	376	2	,	,	PUNCT
taxlaw-12713	376	3	state	state	NOUN
taxlaw-12713	376	4	and	and	CCONJ
taxlaw-12713	376	5	local	local	ADJ
taxlaw-12713	376	6	governments	government	NOUN
taxlaw-12713	376	7	create	create	VERB
taxlaw-12713	376	8	high	high	ADJ
taxlaw-12713	376	9	stakes	stake	NOUN
taxlaw-12713	376	10	around	around	ADP
taxlaw-12713	376	11	obtaining	obtain	VERB
taxlaw-12713	376	12	charitable	charitable	ADJ
taxlaw-12713	376	13	status	status	NOUN
taxlaw-12713	376	14	in	in	ADP
taxlaw-12713	376	15	the	the	DET
taxlaw-12713	376	16	first	first	ADJ
taxlaw-12713	376	17	place	place	NOUN
taxlaw-12713	376	18	.	.	PUNCT
taxlaw-12713	377	1	these	these	PRON
taxlaw-12713	377	2	statebased	statebase	VERB
taxlaw-12713	377	3	rules	rule	NOUN
taxlaw-12713	377	4	and	and	CCONJ
taxlaw-12713	377	5	systems	system	NOUN
taxlaw-12713	377	6	create	create	VERB
taxlaw-12713	377	7	high	high	ADV
taxlaw-12713	377	8	-	-	PUNCT
taxlaw-12713	377	9	powered	power	VERB
taxlaw-12713	377	10	incentives	incentive	NOUN
taxlaw-12713	377	11	that	that	PRON
taxlaw-12713	377	12	increase	increase	VERB
taxlaw-12713	377	13	the	the	DET
taxlaw-12713	377	14	desire	desire	NOUN
taxlaw-12713	377	15	to	to	PART
taxlaw-12713	377	16	utilize	utilize	VERB
taxlaw-12713	377	17	a	a	DET
taxlaw-12713	377	18	charitable	charitable	ADJ
taxlaw-12713	377	19	organization	organization	NOUN
taxlaw-12713	377	20	to	to	PART
taxlaw-12713	377	21	carry	carry	VERB
taxlaw-12713	377	22	out	out	ADP
taxlaw-12713	377	23	various	various	ADJ
taxlaw-12713	377	24	activities	activity	NOUN
taxlaw-12713	377	25	.	.	PUNCT
taxlaw-12713	378	1	3	3	X
taxlaw-12713	378	2	.	.	X
taxlaw-12713	378	3	state	state	NOUN
taxlaw-12713	378	4	enforcement	enforcement	NOUN
taxlaw-12713	378	5	what	what	PRON
taxlaw-12713	378	6	does	do	AUX
taxlaw-12713	378	7	state	state	NOUN
taxlaw-12713	378	8	enforcement	enforcement	NOUN
taxlaw-12713	378	9	look	look	VERB
taxlaw-12713	378	10	like	like	ADP
taxlaw-12713	378	11	?	?	PUNCT
taxlaw-12713	379	1	states	state	NOUN
taxlaw-12713	379	2	tend	tend	VERB
taxlaw-12713	379	3	to	to	PART
taxlaw-12713	379	4	provide	provide	VERB
taxlaw-12713	379	5	meager	meager	ADJ
taxlaw-12713	379	6	resources	resource	NOUN
taxlaw-12713	379	7	to	to	PART
taxlaw-12713	379	8	regulate	regulate	VERB
taxlaw-12713	379	9	the	the	DET
taxlaw-12713	379	10	charitable	charitable	NOUN
taxlaw-12713	379	11	sector.109	sector.109	VERB
taxlaw-12713	379	12	with	with	ADP
taxlaw-12713	379	13	the	the	DET
taxlaw-12713	379	14	exception	exception	NOUN
taxlaw-12713	379	15	of	of	ADP
taxlaw-12713	379	16	states	state	NOUN
taxlaw-12713	379	17	like	like	ADP
taxlaw-12713	379	18	california	california	PROPN
taxlaw-12713	379	19	,	,	PUNCT
taxlaw-12713	379	20	massachusetts	massachusetts	PROPN
taxlaw-12713	379	21	,	,	PUNCT
taxlaw-12713	379	22	and	and	CCONJ
taxlaw-12713	379	23	new	new	PROPN
taxlaw-12713	379	24	york	york	PROPN
taxlaw-12713	379	25	,	,	PUNCT
taxlaw-12713	379	26	the	the	DET
taxlaw-12713	379	27	vast	vast	ADJ
taxlaw-12713	379	28	majority	majority	NOUN
taxlaw-12713	379	29	of	of	ADP
taxlaw-12713	379	30	states	state	NOUN
taxlaw-12713	379	31	are	be	AUX
taxlaw-12713	379	32	lucky	lucky	ADJ
taxlaw-12713	379	33	if	if	SCONJ
taxlaw-12713	379	34	they	they	PRON
taxlaw-12713	379	35	have	have	VERB
taxlaw-12713	379	36	one	one	NUM
taxlaw-12713	379	37	person	person	NOUN
taxlaw-12713	379	38	dedicated	dedicate	VERB
taxlaw-12713	379	39	to	to	ADP
taxlaw-12713	379	40	regulating	regulate	VERB
taxlaw-12713	379	41	charitable	charitable	ADJ
taxlaw-12713	379	42	organizations.110	organizations.110	NOUN
taxlaw-12713	379	43	some	some	PRON
taxlaw-12713	379	44	speculate	speculate	VERB
taxlaw-12713	379	45	this	this	DET
taxlaw-12713	379	46	choice	choice	NOUN
taxlaw-12713	379	47	to	to	PART
taxlaw-12713	379	48	provide	provide	VERB
taxlaw-12713	379	49	limited	limited	ADJ
taxlaw-12713	379	50	regulation	regulation	NOUN
taxlaw-12713	379	51	has	have	VERB
taxlaw-12713	379	52	its	its	PRON
taxlaw-12713	379	53	origins	origin	NOUN
taxlaw-12713	379	54	in	in	ADP
taxlaw-12713	379	55	the	the	DET
taxlaw-12713	379	56	fact	fact	NOUN
taxlaw-12713	379	57	that	that	SCONJ
taxlaw-12713	379	58	nonprofits	nonprofit	NOUN
taxlaw-12713	379	59	are	be	AUX
taxlaw-12713	379	60	often	often	ADV
taxlaw-12713	379	61	thought	think	VERB
taxlaw-12713	379	62	to	to	PART
taxlaw-12713	379	63	“	"	PUNCT
taxlaw-12713	379	64	do	do	VERB
taxlaw-12713	379	65	good	good	NOUN
taxlaw-12713	379	66	,	,	PUNCT
taxlaw-12713	379	67	”	"	PUNCT
taxlaw-12713	379	68	so	so	ADV
taxlaw-12713	379	69	the	the	DET
taxlaw-12713	379	70	state	state	NOUN
taxlaw-12713	379	71	should	should	AUX
taxlaw-12713	379	72	have	have	VERB
taxlaw-12713	379	73	less	less	ADJ
taxlaw-12713	379	74	concern	concern	NOUN
taxlaw-12713	379	75	about	about	ADP
taxlaw-12713	379	76	abuse	abuse	NOUN
taxlaw-12713	379	77	of	of	ADP
taxlaw-12713	379	78	these	these	DET
taxlaw-12713	379	79	organizations.111	organizations.111	NOUN
taxlaw-12713	379	80	there	there	PRON
taxlaw-12713	379	81	is	be	VERB
taxlaw-12713	379	82	a	a	DET
taxlaw-12713	379	83	fear	fear	NOUN
taxlaw-12713	379	84	expressed	express	VERB
taxlaw-12713	379	85	that	that	SCONJ
taxlaw-12713	379	86	greater	great	ADJ
taxlaw-12713	379	87	regulation	regulation	NOUN
taxlaw-12713	379	88	of	of	ADP
taxlaw-12713	379	89	nonprofits	nonprofit	NOUN
taxlaw-12713	379	90	would	would	AUX
taxlaw-12713	379	91	lead	lead	VERB
taxlaw-12713	379	92	to	to	ADP
taxlaw-12713	379	93	less	less	ADV
taxlaw-12713	379	94	charitable	charitable	ADJ
taxlaw-12713	379	95	giving	giving	NOUN
taxlaw-12713	379	96	,	,	PUNCT
taxlaw-12713	379	97	fewer	few	ADJ
taxlaw-12713	379	98	board	board	NOUN
taxlaw-12713	379	99	members	member	NOUN
taxlaw-12713	379	100	102	102	NUM
taxlaw-12713	379	101	see	see	NOUN
taxlaw-12713	379	102	fishman	fishman	PROPN
taxlaw-12713	379	103	et	et	PROPN
taxlaw-12713	380	1	al	al	PROPN
taxlaw-12713	380	2	.	.	PROPN
taxlaw-12713	380	3	,	,	PUNCT
taxlaw-12713	380	4	supra	supra	PROPN
taxlaw-12713	380	5	note	note	NOUN
taxlaw-12713	380	6	30	30	NUM
taxlaw-12713	380	7	,	,	PUNCT
taxlaw-12713	380	8	at	at	ADP
taxlaw-12713	380	9	219–20	219–20	PROPN
taxlaw-12713	380	10	(	(	PUNCT
taxlaw-12713	380	11	listing	list	VERB
taxlaw-12713	380	12	some	some	DET
taxlaw-12713	380	13	high	high	ADJ
taxlaw-12713	380	14	-	-	PUNCT
taxlaw-12713	380	15	profile	profile	NOUN
taxlaw-12713	380	16	fraudulent	fraudulent	ADJ
taxlaw-12713	380	17	raising	raising	NOUN
taxlaw-12713	380	18	of	of	ADP
taxlaw-12713	380	19	charitable	charitable	ADJ
taxlaw-12713	380	20	funds	fund	NOUN
taxlaw-12713	380	21	)	)	PUNCT
taxlaw-12713	380	22	.	.	PUNCT
taxlaw-12713	381	1	103	103	NUM
taxlaw-12713	381	2	lloyd	lloyd	PROPN
taxlaw-12713	381	3	h.	h.	PROPN
taxlaw-12713	381	4	mayer	mayer	PROPN
taxlaw-12713	381	5	,	,	PUNCT
taxlaw-12713	381	6	regulating	regulate	VERB
taxlaw-12713	381	7	charitable	charitable	ADJ
taxlaw-12713	381	8	crowdfunding	crowdfunding	NOUN
taxlaw-12713	381	9	,	,	PUNCT
taxlaw-12713	381	10	97	97	NUM
taxlaw-12713	381	11	ind	ind	NOUN
taxlaw-12713	381	12	.	.	PUNCT
taxlaw-12713	382	1	l.j	l.j	PROPN
taxlaw-12713	382	2	.	.	PROPN
taxlaw-12713	382	3	1375	1375	NUM
taxlaw-12713	382	4	,	,	PUNCT
taxlaw-12713	382	5	1402	1402	NUM
taxlaw-12713	382	6	(	(	PUNCT
taxlaw-12713	382	7	2022	2022	NUM
taxlaw-12713	382	8	)	)	PUNCT
taxlaw-12713	382	9	.	.	PUNCT
taxlaw-12713	383	1	104	104	NUM
taxlaw-12713	383	2	fremont	fremont	PROPN
taxlaw-12713	383	3	-	-	PUNCT
taxlaw-12713	383	4	smith	smith	PROPN
taxlaw-12713	383	5	,	,	PUNCT
taxlaw-12713	383	6	supra	supra	PROPN
taxlaw-12713	383	7	note	note	NOUN
taxlaw-12713	383	8	60	60	NUM
taxlaw-12713	383	9	,	,	PUNCT
taxlaw-12713	383	10	at	at	ADP
taxlaw-12713	383	11	370	370	NUM
taxlaw-12713	383	12	.	.	PUNCT
taxlaw-12713	384	1	105	105	NUM
taxlaw-12713	384	2	mayer	mayer	PROPN
taxlaw-12713	384	3	,	,	PUNCT
taxlaw-12713	384	4	supra	supra	PROPN
taxlaw-12713	384	5	note	note	PROPN
taxlaw-12713	384	6	103	103	NUM
taxlaw-12713	384	7	,	,	PUNCT
taxlaw-12713	384	8	at	at	ADP
taxlaw-12713	384	9	1403	1403	NUM
taxlaw-12713	384	10	;	;	PUNCT
taxlaw-12713	384	11	susan	susan	PROPN
taxlaw-12713	384	12	gary	gary	PROPN
taxlaw-12713	384	13	,	,	PUNCT
taxlaw-12713	384	14	regulating	regulate	VERB
taxlaw-12713	384	15	the	the	DET
taxlaw-12713	384	16	management	management	NOUN
taxlaw-12713	384	17	of	of	ADP
taxlaw-12713	384	18	charities	charity	NOUN
taxlaw-12713	384	19	:	:	PUNCT
taxlaw-12713	384	20	trust	trust	NOUN
taxlaw-12713	384	21	law	law	NOUN
taxlaw-12713	384	22	,	,	PUNCT
taxlaw-12713	384	23	corporate	corporate	ADJ
taxlaw-12713	384	24	law	law	NOUN
taxlaw-12713	384	25	,	,	PUNCT
taxlaw-12713	384	26	and	and	CCONJ
taxlaw-12713	384	27	tax	tax	NOUN
taxlaw-12713	384	28	law	law	NOUN
taxlaw-12713	384	29	,	,	PUNCT
taxlaw-12713	384	30	21	21	NUM
taxlaw-12713	384	31	u.	u.	NOUN
taxlaw-12713	384	32	haw	haw	PROPN
taxlaw-12713	384	33	.	.	PUNCT
taxlaw-12713	385	1	l.	l.	PROPN
taxlaw-12713	385	2	rev	rev	PROPN
taxlaw-12713	385	3	.	.	PROPN
taxlaw-12713	385	4	593	593	NUM
taxlaw-12713	385	5	,	,	PUNCT
taxlaw-12713	385	6	621	621	NUM
taxlaw-12713	385	7	(	(	PUNCT
taxlaw-12713	385	8	1999	1999	NUM
taxlaw-12713	385	9	)	)	PUNCT
taxlaw-12713	385	10	.	.	PUNCT
taxlaw-12713	386	1	106	106	NUM
taxlaw-12713	386	2	fremont	fremont	PROPN
taxlaw-12713	386	3	-	-	PUNCT
taxlaw-12713	386	4	smith	smith	PROPN
taxlaw-12713	386	5	,	,	PUNCT
taxlaw-12713	386	6	supra	supra	PROPN
taxlaw-12713	386	7	note	note	NOUN
taxlaw-12713	386	8	60	60	NUM
taxlaw-12713	386	9	,	,	PUNCT
taxlaw-12713	386	10	at	at	ADP
taxlaw-12713	386	11	370–72	370–72	NUM
taxlaw-12713	386	12	.	.	PUNCT
taxlaw-12713	387	1	107	107	NUM
taxlaw-12713	387	2	see	see	VERB
taxlaw-12713	387	3	the	the	DET
taxlaw-12713	387	4	unified	unified	ADJ
taxlaw-12713	387	5	registration	registration	NOUN
taxlaw-12713	387	6	statement	statement	NOUN
taxlaw-12713	387	7	,	,	PUNCT
taxlaw-12713	387	8	the	the	DET
taxlaw-12713	387	9	multi	multi	ADJ
taxlaw-12713	387	10	-	-	ADJ
taxlaw-12713	387	11	state	state	ADJ
taxlaw-12713	387	12	filer	filer	NOUN
taxlaw-12713	387	13	project	project	NOUN
taxlaw-12713	387	14	,	,	PUNCT
taxlaw-12713	387	15	http://multistatefilin	http://multistatefilin	PRON
taxlaw-12713	387	16	g.org/	g.org/	X
taxlaw-12713	387	17	[	[	X
taxlaw-12713	387	18	perma.cc/ctf2-4nx3	perma.cc/ctf2-4nx3	PROPN
taxlaw-12713	387	19	]	]	PUNCT
taxlaw-12713	387	20	.	.	PUNCT
taxlaw-12713	388	1	108	108	NUM
taxlaw-12713	388	2	katherine	katherine	PROPN
taxlaw-12713	388	3	h.	h.	PROPN
taxlaw-12713	388	4	scott	scott	PROPN
taxlaw-12713	388	5	,	,	PUNCT
taxlaw-12713	388	6	is	be	AUX
taxlaw-12713	388	7	private	private	ADJ
taxlaw-12713	388	8	school	school	NOUN
taxlaw-12713	388	9	tuition	tuition	NOUN
taxlaw-12713	388	10	tax	tax	NOUN
taxlaw-12713	388	11	deductible	deductible	ADJ
taxlaw-12713	388	12	?	?	PUNCT
taxlaw-12713	388	13	,	,	PUNCT
taxlaw-12713	388	14	u.s	u.s	PROPN
taxlaw-12713	388	15	.	.	PROPN
taxlaw-12713	388	16	news	news	PROPN
taxlaw-12713	388	17	(	(	PUNCT
taxlaw-12713	388	18	sept	sept	PROPN
taxlaw-12713	388	19	.	.	PROPN
taxlaw-12713	388	20	10	10	NUM
taxlaw-12713	388	21	,	,	PUNCT
taxlaw-12713	388	22	2021	2021	NUM
taxlaw-12713	388	23	)	)	PUNCT
taxlaw-12713	388	24	,	,	PUNCT
taxlaw-12713	388	25	https://www.usnews.com/education/k12/articles/is-private-school-tuition-tax-deductible	https://www.usnews.com/education/k12/articles/is-private-school-tuition-tax-deductible	ADJ
taxlaw-12713	388	26	[	[	X
taxlaw-12713	388	27	perma.cc	perma.cc	X
taxlaw-12713	388	28	/uf3n	/uf3n	ADJ
taxlaw-12713	388	29	-	-	NOUN
taxlaw-12713	388	30	uxjw	uxjw	ADJ
taxlaw-12713	388	31	]	]	X
taxlaw-12713	388	32	.	.	PUNCT
taxlaw-12713	389	1	109	109	NUM
taxlaw-12713	389	2	jenkins	jenkin	NOUN
taxlaw-12713	389	3	,	,	PUNCT
taxlaw-12713	389	4	supra	supra	PROPN
taxlaw-12713	389	5	note	note	PROPN
taxlaw-12713	389	6	64	64	NUM
taxlaw-12713	389	7	,	,	PUNCT
taxlaw-12713	389	8	at	at	ADP
taxlaw-12713	389	9	1113	1113	NUM
taxlaw-12713	389	10	;	;	PUNCT
taxlaw-12713	389	11	see	see	VERB
taxlaw-12713	389	12	also	also	ADV
taxlaw-12713	389	13	,	,	PUNCT
taxlaw-12713	389	14	mary	mary	PROPN
taxlaw-12713	389	15	g.	g.	PROPN
taxlaw-12713	389	16	blasko	blasko	PROPN
taxlaw-12713	389	17	et	et	PROPN
taxlaw-12713	389	18	al	al	PROPN
taxlaw-12713	389	19	.	.	PROPN
taxlaw-12713	389	20	,	,	PUNCT
taxlaw-12713	389	21	supra	supra	PROPN
taxlaw-12713	389	22	note	note	PROPN
taxlaw-12713	389	23	65	65	NUM
taxlaw-12713	389	24	,	,	PUNCT
taxlaw-12713	389	25	at	at	ADP
taxlaw-12713	389	26	48	48	NUM
taxlaw-12713	389	27	;	;	PUNCT
taxlaw-12713	389	28	karst	karst	PROPN
taxlaw-12713	389	29	,	,	PUNCT
taxlaw-12713	389	30	supra	supra	PROPN
taxlaw-12713	389	31	note	note	NOUN
taxlaw-12713	389	32	16	16	NUM
taxlaw-12713	389	33	,	,	PUNCT
taxlaw-12713	389	34	at	at	ADP
taxlaw-12713	389	35	437	437	NUM
taxlaw-12713	389	36	(	(	PUNCT
taxlaw-12713	389	37	noting	note	VERB
taxlaw-12713	389	38	in	in	ADP
taxlaw-12713	389	39	1960	1960	NUM
taxlaw-12713	389	40	the	the	DET
taxlaw-12713	389	41	lack	lack	NOUN
taxlaw-12713	389	42	of	of	ADP
taxlaw-12713	389	43	attorney	attorney	NOUN
taxlaw-12713	389	44	general	general	ADJ
taxlaw-12713	389	45	oversight	oversight	NOUN
taxlaw-12713	389	46	)	)	PUNCT
taxlaw-12713	389	47	.	.	PUNCT
taxlaw-12713	390	1	110	110	NUM
taxlaw-12713	390	2	jenkins	jenkin	NOUN
taxlaw-12713	390	3	,	,	PUNCT
taxlaw-12713	390	4	supra	supra	PROPN
taxlaw-12713	390	5	note	note	PROPN
taxlaw-12713	390	6	64	64	NUM
taxlaw-12713	390	7	,	,	PUNCT
taxlaw-12713	390	8	at	at	ADP
taxlaw-12713	390	9	1128	1128	NUM
taxlaw-12713	390	10	.	.	PUNCT
taxlaw-12713	391	1	111	111	NUM
taxlaw-12713	391	2	fremont	fremont	PROPN
taxlaw-12713	391	3	-	-	PUNCT
taxlaw-12713	391	4	smith	smith	PROPN
taxlaw-12713	391	5	,	,	PUNCT
taxlaw-12713	391	6	supra	supra	PROPN
taxlaw-12713	391	7	note	note	NOUN
taxlaw-12713	391	8	60	60	NUM
taxlaw-12713	391	9	,	,	PUNCT
taxlaw-12713	391	10	at	at	ADP
taxlaw-12713	391	11	2	2	NUM
taxlaw-12713	391	12	.	.	SYM
taxlaw-12713	391	13	146	146	NUM
taxlaw-12713	391	14	columbia	columbia	PROPN
taxlaw-12713	391	15	journal	journal	PROPN
taxlaw-12713	391	16	of	of	ADP
taxlaw-12713	391	17	tax	tax	NOUN
taxlaw-12713	391	18	law	law	NOUN
taxlaw-12713	391	19	[	[	X
taxlaw-12713	391	20	vol	vol	NOUN
taxlaw-12713	391	21	15:2	15:2	NUM
taxlaw-12713	391	22	willing	willing	ADJ
taxlaw-12713	391	23	to	to	PART
taxlaw-12713	391	24	serve	serve	VERB
taxlaw-12713	391	25	,	,	PUNCT
taxlaw-12713	391	26	and	and	CCONJ
taxlaw-12713	391	27	ultimately	ultimately	ADV
taxlaw-12713	391	28	less	less	ADJ
taxlaw-12713	391	29	“	"	PUNCT
taxlaw-12713	391	30	good	good	ADJ
taxlaw-12713	391	31	”	"	PUNCT
taxlaw-12713	391	32	done.112	done.112	PROPN
taxlaw-12713	391	33	but	but	CCONJ
taxlaw-12713	391	34	there	there	PRON
taxlaw-12713	391	35	is	be	VERB
taxlaw-12713	391	36	also	also	ADV
taxlaw-12713	391	37	a	a	DET
taxlaw-12713	391	38	political	political	ADJ
taxlaw-12713	391	39	aspect	aspect	NOUN
taxlaw-12713	391	40	to	to	ADP
taxlaw-12713	391	41	these	these	DET
taxlaw-12713	391	42	decisions	decision	NOUN
taxlaw-12713	391	43	:	:	PUNCT
taxlaw-12713	391	44	it	it	PRON
taxlaw-12713	391	45	can	can	AUX
taxlaw-12713	391	46	be	be	AUX
taxlaw-12713	391	47	unwise	unwise	ADJ
taxlaw-12713	391	48	politically	politically	ADV
taxlaw-12713	391	49	for	for	SCONJ
taxlaw-12713	391	50	an	an	DET
taxlaw-12713	391	51	elected	elect	VERB
taxlaw-12713	391	52	attorney	attorney	NOUN
taxlaw-12713	391	53	general	general	NOUN
taxlaw-12713	391	54	to	to	PART
taxlaw-12713	391	55	go	go	VERB
taxlaw-12713	391	56	after	after	ADP
taxlaw-12713	391	57	a	a	DET
taxlaw-12713	391	58	politically	politically	ADV
taxlaw-12713	391	59	protected	protect	VERB
taxlaw-12713	391	60	charity	charity	NOUN
taxlaw-12713	391	61	and	and	CCONJ
taxlaw-12713	391	62	it	it	PRON
taxlaw-12713	391	63	may	may	AUX
taxlaw-12713	391	64	be	be	AUX
taxlaw-12713	391	65	politically	politically	ADV
taxlaw-12713	391	66	wise	wise	ADJ
taxlaw-12713	391	67	for	for	SCONJ
taxlaw-12713	391	68	that	that	DET
taxlaw-12713	391	69	attorney	attorney	NOUN
taxlaw-12713	391	70	general	general	NOUN
taxlaw-12713	391	71	to	to	PART
taxlaw-12713	391	72	go	go	VERB
taxlaw-12713	391	73	after	after	ADP
taxlaw-12713	391	74	a	a	DET
taxlaw-12713	391	75	politically	politically	ADV
taxlaw-12713	391	76	unpopular	unpopular	ADJ
taxlaw-12713	391	77	charity.113	charity.113	NOUN
taxlaw-12713	391	78	it	it	PRON
taxlaw-12713	391	79	is	be	AUX
taxlaw-12713	391	80	possible	possible	ADJ
taxlaw-12713	391	81	that	that	SCONJ
taxlaw-12713	391	82	our	our	PRON
taxlaw-12713	391	83	records	record	NOUN
taxlaw-12713	391	84	of	of	ADP
taxlaw-12713	391	85	enforcement	enforcement	NOUN
taxlaw-12713	391	86	are	be	AUX
taxlaw-12713	391	87	incomplete	incomplete	ADJ
taxlaw-12713	391	88	because	because	SCONJ
taxlaw-12713	391	89	attorney	attorney	NOUN
taxlaw-12713	391	90	generals	general	NOUN
taxlaw-12713	391	91	often	often	ADV
taxlaw-12713	391	92	enter	enter	VERB
taxlaw-12713	391	93	settlement	settlement	NOUN
taxlaw-12713	391	94	agreements	agreement	NOUN
taxlaw-12713	391	95	to	to	PART
taxlaw-12713	391	96	protect	protect	VERB
taxlaw-12713	391	97	the	the	DET
taxlaw-12713	391	98	parties	party	NOUN
taxlaw-12713	391	99	involved.114	involved.114	VERB
taxlaw-12713	391	100	still	still	ADV
taxlaw-12713	391	101	,	,	PUNCT
taxlaw-12713	391	102	the	the	DET
taxlaw-12713	391	103	scholarship	scholarship	NOUN
taxlaw-12713	391	104	and	and	CCONJ
taxlaw-12713	391	105	the	the	DET
taxlaw-12713	391	106	news	news	NOUN
taxlaw-12713	391	107	leave	leave	VERB
taxlaw-12713	391	108	one	one	NUM
taxlaw-12713	391	109	with	with	ADP
taxlaw-12713	391	110	the	the	DET
taxlaw-12713	391	111	impression	impression	NOUN
taxlaw-12713	391	112	that	that	SCONJ
taxlaw-12713	391	113	the	the	DET
taxlaw-12713	391	114	regulation	regulation	NOUN
taxlaw-12713	391	115	at	at	ADP
taxlaw-12713	391	116	the	the	DET
taxlaw-12713	391	117	state	state	NOUN
taxlaw-12713	391	118	level	level	NOUN
taxlaw-12713	391	119	is	be	AUX
taxlaw-12713	391	120	woefully	woefully	ADV
taxlaw-12713	391	121	inadequate	inadequate	ADJ
taxlaw-12713	391	122	,	,	PUNCT
taxlaw-12713	391	123	even	even	ADV
taxlaw-12713	391	124	in	in	ADP
taxlaw-12713	391	125	states	state	NOUN
taxlaw-12713	391	126	where	where	SCONJ
taxlaw-12713	391	127	there	there	PRON
taxlaw-12713	391	128	is	be	VERB
taxlaw-12713	391	129	a	a	DET
taxlaw-12713	391	130	stronger	strong	ADJ
taxlaw-12713	391	131	presence	presence	NOUN
taxlaw-12713	391	132	.	.	PUNCT
taxlaw-12713	392	1	what	what	PRON
taxlaw-12713	392	2	about	about	ADP
taxlaw-12713	392	3	other	other	ADJ
taxlaw-12713	392	4	potential	potential	ADJ
taxlaw-12713	392	5	enforcement	enforcement	NOUN
taxlaw-12713	392	6	mechanisms	mechanism	NOUN
taxlaw-12713	392	7	of	of	ADP
taxlaw-12713	392	8	charitable	charitable	ADJ
taxlaw-12713	392	9	duties	duty	NOUN
taxlaw-12713	392	10	under	under	ADP
taxlaw-12713	392	11	state	state	NOUN
taxlaw-12713	392	12	law	law	NOUN
taxlaw-12713	392	13	?	?	PUNCT
taxlaw-12713	393	1	beneficiaries	beneficiary	NOUN
taxlaw-12713	393	2	could	could	AUX
taxlaw-12713	393	3	theoretically	theoretically	ADV
taxlaw-12713	393	4	enforce	enforce	VERB
taxlaw-12713	393	5	the	the	DET
taxlaw-12713	393	6	law	law	NOUN
taxlaw-12713	393	7	.	.	PUNCT
taxlaw-12713	394	1	however	however	ADV
taxlaw-12713	394	2	,	,	PUNCT
taxlaw-12713	394	3	while	while	SCONJ
taxlaw-12713	394	4	a	a	DET
taxlaw-12713	394	5	key	key	ADJ
taxlaw-12713	394	6	feature	feature	NOUN
taxlaw-12713	394	7	of	of	ADP
taxlaw-12713	394	8	private	private	ADJ
taxlaw-12713	394	9	trusts	trust	NOUN
taxlaw-12713	394	10	is	be	AUX
taxlaw-12713	394	11	that	that	SCONJ
taxlaw-12713	394	12	the	the	DET
taxlaw-12713	394	13	trustee	trustee	NOUN
taxlaw-12713	394	14	must	must	AUX
taxlaw-12713	394	15	provide	provide	VERB
taxlaw-12713	394	16	information	information	NOUN
taxlaw-12713	394	17	to	to	ADP
taxlaw-12713	394	18	the	the	DET
taxlaw-12713	394	19	beneficiary	beneficiary	NOUN
taxlaw-12713	394	20	and	and	CCONJ
taxlaw-12713	394	21	the	the	DET
taxlaw-12713	394	22	beneficiary	beneficiary	NOUN
taxlaw-12713	394	23	can	can	AUX
taxlaw-12713	394	24	sue	sue	VERB
taxlaw-12713	394	25	to	to	PART
taxlaw-12713	394	26	enforce	enforce	VERB
taxlaw-12713	394	27	the	the	DET
taxlaw-12713	394	28	trust,115	trust,115	NOUN
taxlaw-12713	394	29	in	in	ADP
taxlaw-12713	394	30	the	the	DET
taxlaw-12713	394	31	charitable	charitable	ADJ
taxlaw-12713	394	32	context	context	NOUN
taxlaw-12713	394	33	,	,	PUNCT
taxlaw-12713	394	34	courts	court	NOUN
taxlaw-12713	394	35	rarely	rarely	ADV
taxlaw-12713	394	36	allow	allow	VERB
taxlaw-12713	394	37	a	a	DET
taxlaw-12713	394	38	beneficiary	beneficiary	NOUN
taxlaw-12713	394	39	standing	stand	VERB
taxlaw-12713	394	40	to	to	PART
taxlaw-12713	394	41	enforce	enforce	VERB
taxlaw-12713	394	42	fiduciary	fiduciary	ADJ
taxlaw-12713	394	43	duties	duty	NOUN
taxlaw-12713	394	44	of	of	ADP
taxlaw-12713	394	45	directors	director	NOUN
taxlaw-12713	394	46	or	or	CCONJ
taxlaw-12713	394	47	trustees.116	trustees.116	VERB
taxlaw-12713	394	48	donors	donor	NOUN
taxlaw-12713	394	49	could	could	AUX
taxlaw-12713	394	50	also	also	ADV
taxlaw-12713	394	51	enforce	enforce	VERB
taxlaw-12713	394	52	duties	duty	NOUN
taxlaw-12713	394	53	.	.	PUNCT
taxlaw-12713	395	1	but	but	CCONJ
taxlaw-12713	395	2	donors	donor	NOUN
taxlaw-12713	395	3	generally	generally	ADV
taxlaw-12713	395	4	do	do	AUX
taxlaw-12713	395	5	not	not	PART
taxlaw-12713	395	6	have	have	AUX
taxlaw-12713	395	7	standing	stand	VERB
taxlaw-12713	395	8	unless	unless	SCONJ
taxlaw-12713	395	9	they	they	PRON
taxlaw-12713	395	10	reserved	reserve	VERB
taxlaw-12713	395	11	such	such	DET
taxlaw-12713	395	12	a	a	DET
taxlaw-12713	395	13	right	right	NOUN
taxlaw-12713	395	14	in	in	ADP
taxlaw-12713	395	15	the	the	DET
taxlaw-12713	395	16	instrument	instrument	NOUN
taxlaw-12713	395	17	making	make	VERB
taxlaw-12713	395	18	the	the	DET
taxlaw-12713	395	19	donation.117	donation.117	PROPN
taxlaw-12713	395	20	as	as	ADP
taxlaw-12713	395	21	terri	terri	PROPN
taxlaw-12713	395	22	lynn	lynn	PROPN
taxlaw-12713	395	23	helge	helge	PROPN
taxlaw-12713	395	24	points	point	VERB
taxlaw-12713	395	25	out	out	ADP
taxlaw-12713	395	26	,	,	PUNCT
taxlaw-12713	395	27	typically	typically	ADV
taxlaw-12713	395	28	,	,	PUNCT
taxlaw-12713	395	29	donors	donor	NOUN
taxlaw-12713	395	30	do	do	AUX
taxlaw-12713	395	31	not	not	PART
taxlaw-12713	395	32	reserve	reserve	VERB
taxlaw-12713	395	33	such	such	DET
taxlaw-12713	395	34	a	a	DET
taxlaw-12713	395	35	right	right	NOUN
taxlaw-12713	395	36	in	in	ADP
taxlaw-12713	395	37	the	the	DET
taxlaw-12713	395	38	instrument	instrument	NOUN
taxlaw-12713	395	39	because	because	SCONJ
taxlaw-12713	395	40	they	they	PRON
taxlaw-12713	395	41	would	would	AUX
taxlaw-12713	395	42	forgo	forgo	VERB
taxlaw-12713	395	43	the	the	DET
taxlaw-12713	395	44	ability	ability	NOUN
taxlaw-12713	395	45	to	to	PART
taxlaw-12713	395	46	deduct	deduct	VERB
taxlaw-12713	395	47	the	the	DET
taxlaw-12713	395	48	contribution	contribution	NOUN
taxlaw-12713	395	49	from	from	ADP
taxlaw-12713	395	50	taxes	taxis	NOUN
taxlaw-12713	395	51	if	if	SCONJ
taxlaw-12713	395	52	they	they	PRON
taxlaw-12713	395	53	did.118	did.118	VERB
taxlaw-12713	395	54	founders	founder	NOUN
taxlaw-12713	395	55	and	and	CCONJ
taxlaw-12713	395	56	settlors	settlor	NOUN
taxlaw-12713	395	57	of	of	ADP
taxlaw-12713	395	58	trusts	trust	NOUN
taxlaw-12713	395	59	(	(	PUNCT
taxlaw-12713	395	60	a	a	DET
taxlaw-12713	395	61	very	very	ADV
taxlaw-12713	395	62	specific	specific	ADJ
taxlaw-12713	395	63	type	type	NOUN
taxlaw-12713	395	64	of	of	ADP
taxlaw-12713	395	65	donor	donor	NOUN
taxlaw-12713	395	66	)	)	PUNCT
taxlaw-12713	395	67	could	could	AUX
taxlaw-12713	395	68	enforce	enforce	VERB
taxlaw-12713	395	69	charitable	charitable	ADJ
taxlaw-12713	395	70	duties	duty	NOUN
taxlaw-12713	395	71	,	,	PUNCT
taxlaw-12713	395	72	but	but	CCONJ
taxlaw-12713	395	73	typically	typically	ADV
taxlaw-12713	395	74	states	state	NOUN
taxlaw-12713	395	75	do	do	AUX
taxlaw-12713	395	76	not	not	PART
taxlaw-12713	395	77	allow	allow	VERB
taxlaw-12713	395	78	such	such	ADJ
taxlaw-12713	395	79	enforcement	enforcement	NOUN
taxlaw-12713	395	80	either.119	either.119	VERB
taxlaw-12713	395	81	the	the	DET
taxlaw-12713	395	82	power	power	NOUN
taxlaw-12713	395	83	of	of	ADP
taxlaw-12713	395	84	visitation	visitation	NOUN
taxlaw-12713	395	85	in	in	ADP
taxlaw-12713	395	86	some	some	DET
taxlaw-12713	395	87	states	state	NOUN
taxlaw-12713	395	88	allows	allow	VERB
taxlaw-12713	395	89	the	the	DET
taxlaw-12713	395	90	founder	founder	NOUN
taxlaw-12713	395	91	of	of	ADP
taxlaw-12713	395	92	a	a	DET
taxlaw-12713	395	93	trust	trust	NOUN
taxlaw-12713	395	94	to	to	PART
taxlaw-12713	395	95	enforce	enforce	VERB
taxlaw-12713	395	96	some	some	DET
taxlaw-12713	395	97	aspects	aspect	NOUN
taxlaw-12713	395	98	of	of	ADP
taxlaw-12713	395	99	administration.120	administration.120	PROPN
taxlaw-12713	395	100	karst	karst	PROPN
taxlaw-12713	395	101	argues	argue	VERB
taxlaw-12713	395	102	for	for	ADP
taxlaw-12713	395	103	allowing	allow	VERB
taxlaw-12713	395	104	founders	founder	NOUN
taxlaw-12713	395	105	and	and	CCONJ
taxlaw-12713	395	106	substantial	substantial	ADJ
taxlaw-12713	395	107	donors	donor	NOUN
taxlaw-12713	395	108	to	to	PART
taxlaw-12713	395	109	sue	sue	VERB
taxlaw-12713	395	110	and	and	CCONJ
taxlaw-12713	395	111	collect	collect	VERB
taxlaw-12713	395	112	attorney	attorney	NOUN
taxlaw-12713	395	113	’s	’s	PART
taxlaw-12713	395	114	fees	fee	NOUN
taxlaw-12713	395	115	and	and	CCONJ
taxlaw-12713	395	116	some	some	PRON
taxlaw-12713	395	117	of	of	ADP
taxlaw-12713	395	118	the	the	DET
taxlaw-12713	395	119	recovery.121	recovery.121	ADJ
taxlaw-12713	395	120	some	some	DET
taxlaw-12713	395	121	states	state	NOUN
taxlaw-12713	395	122	have	have	AUX
taxlaw-12713	395	123	moved	move	VERB
taxlaw-12713	395	124	to	to	PART
taxlaw-12713	395	125	allow	allow	VERB
taxlaw-12713	395	126	such	such	DET
taxlaw-12713	395	127	an	an	DET
taxlaw-12713	395	128	interest.122	interest.122	NOUN
taxlaw-12713	395	129	however	however	ADV
taxlaw-12713	395	130	,	,	PUNCT
taxlaw-12713	395	131	these	these	DET
taxlaw-12713	395	132	donors	donor	NOUN
taxlaw-12713	395	133	tend	tend	VERB
taxlaw-12713	395	134	to	to	PART
taxlaw-12713	395	135	enforce	enforce	VERB
taxlaw-12713	395	136	only	only	ADV
taxlaw-12713	395	137	the	the	DET
taxlaw-12713	395	138	terms	term	NOUN
taxlaw-12713	395	139	of	of	ADP
taxlaw-12713	395	140	their	their	PRON
taxlaw-12713	395	141	donation	donation	NOUN
taxlaw-12713	395	142	rather	rather	ADV
taxlaw-12713	395	143	than	than	ADP
taxlaw-12713	395	144	broadly	broadly	ADV
taxlaw-12713	395	145	attack	attack	NOUN
taxlaw-12713	395	146	violations	violation	NOUN
taxlaw-12713	395	147	of	of	ADP
taxlaw-12713	395	148	fiduciary	fiduciary	ADJ
taxlaw-12713	395	149	duties.123	duties.123	NOUN
taxlaw-12713	395	150	finally	finally	ADV
taxlaw-12713	395	151	,	,	PUNCT
taxlaw-12713	395	152	trustees	trustee	NOUN
taxlaw-12713	395	153	and	and	CCONJ
taxlaw-12713	395	154	directors	director	NOUN
taxlaw-12713	395	155	are	be	AUX
taxlaw-12713	395	156	possible	possible	ADJ
taxlaw-12713	395	157	enforcers	enforcer	NOUN
taxlaw-12713	395	158	of	of	ADP
taxlaw-12713	395	159	fiduciary	fiduciary	ADJ
taxlaw-12713	395	160	duties	duty	NOUN
taxlaw-12713	395	161	.	.	PUNCT
taxlaw-12713	396	1	some	some	DET
taxlaw-12713	396	2	states	state	NOUN
taxlaw-12713	396	3	allow	allow	VERB
taxlaw-12713	396	4	trustees	trustee	NOUN
taxlaw-12713	396	5	and	and	CCONJ
taxlaw-12713	396	6	directors	director	NOUN
taxlaw-12713	396	7	to	to	PART
taxlaw-12713	396	8	enforce	enforce	VERB
taxlaw-12713	396	9	fiduciary	fiduciary	ADJ
taxlaw-12713	396	10	duties	duty	NOUN
taxlaw-12713	396	11	against	against	ADP
taxlaw-12713	396	12	other	other	ADJ
taxlaw-12713	396	13	trustees	trustee	NOUN
taxlaw-12713	396	14	and	and	CCONJ
taxlaw-12713	396	15	directors.124	directors.124	PROPN
taxlaw-12713	397	1	but	but	CCONJ
taxlaw-12713	397	2	,	,	PUNCT
taxlaw-12713	397	3	this	this	PRON
taxlaw-12713	397	4	is	be	AUX
taxlaw-12713	397	5	no	no	DET
taxlaw-12713	397	6	real	real	ADJ
taxlaw-12713	397	7	protection	protection	NOUN
taxlaw-12713	397	8	as	as	SCONJ
taxlaw-12713	397	9	boards	board	NOUN
taxlaw-12713	397	10	are	be	AUX
taxlaw-12713	397	11	often	often	ADV
taxlaw-12713	397	12	filled	fill	VERB
taxlaw-12713	397	13	with	with	ADP
taxlaw-12713	397	14	self	self	NOUN
taxlaw-12713	397	15	-	-	PUNCT
taxlaw-12713	397	16	interested	interested	ADJ
taxlaw-12713	397	17	individuals	individual	NOUN
taxlaw-12713	397	18	;	;	PUNCT
taxlaw-12713	397	19	acquaintances	acquaintance	NOUN
taxlaw-12713	397	20	rarely	rarely	ADV
taxlaw-12713	397	21	work	work	VERB
taxlaw-12713	397	22	to	to	PART
taxlaw-12713	397	23	enforce	enforce	VERB
taxlaw-12713	397	24	fiduciary	fiduciary	ADJ
taxlaw-12713	397	25	duties.125	duties.125	PROPN
taxlaw-12713	397	26	while	while	SCONJ
taxlaw-12713	397	27	the	the	DET
taxlaw-12713	397	28	state	state	NOUN
taxlaw-12713	397	29	attorney	attorney	NOUN
taxlaw-12713	397	30	general	general	NOUN
taxlaw-12713	397	31	has	have	AUX
taxlaw-12713	397	32	been	be	AUX
taxlaw-12713	397	33	the	the	DET
taxlaw-12713	397	34	traditional	traditional	ADJ
taxlaw-12713	397	35	and	and	CCONJ
taxlaw-12713	397	36	almost	almost	ADV
taxlaw-12713	397	37	only	only	ADV
taxlaw-12713	397	38	enforcer	enforcer	NOUN
taxlaw-12713	397	39	,	,	PUNCT
taxlaw-12713	397	40	state	state	NOUN
taxlaw-12713	397	41	law	law	NOUN
taxlaw-12713	397	42	has	have	AUX
taxlaw-12713	397	43	increased	increase	VERB
taxlaw-12713	397	44	private	private	ADJ
taxlaw-12713	397	45	rights	right	NOUN
taxlaw-12713	397	46	of	of	ADP
taxlaw-12713	397	47	action	action	NOUN
taxlaw-12713	397	48	consistent	consistent	ADJ
taxlaw-12713	397	49	with	with	ADP
taxlaw-12713	397	50	some	some	PRON
taxlaw-12713	397	51	of	of	ADP
taxlaw-12713	397	52	the	the	DET
taxlaw-12713	397	53	112	112	NUM
taxlaw-12713	397	54	chester	chester	NOUN
taxlaw-12713	397	55	,	,	PUNCT
taxlaw-12713	397	56	supra	supra	PROPN
taxlaw-12713	397	57	note	note	PROPN
taxlaw-12713	397	58	64	64	NUM
taxlaw-12713	397	59	,	,	PUNCT
taxlaw-12713	397	60	at	at	ADP
taxlaw-12713	397	61	452–53	452–53	NUM
taxlaw-12713	397	62	.	.	PUNCT
taxlaw-12713	398	1	113	113	NUM
taxlaw-12713	398	2	brody	brody	NOUN
taxlaw-12713	398	3	,	,	PUNCT
taxlaw-12713	398	4	supra	supra	PROPN
taxlaw-12713	398	5	note	note	PROPN
taxlaw-12713	398	6	64	64	NUM
taxlaw-12713	398	7	,	,	PUNCT
taxlaw-12713	398	8	at	at	ADP
taxlaw-12713	398	9	947–48	947–48	NUM
taxlaw-12713	398	10	.	.	PUNCT
taxlaw-12713	399	1	114	114	NUM
taxlaw-12713	400	1	i	i	PRON
taxlaw-12713	400	2	d.	d.	PROPN
taxlaw-12713	400	3	at	at	ADP
taxlaw-12713	400	4	948–49	948–49	NUM
taxlaw-12713	400	5	.	.	PUNCT
taxlaw-12713	401	1	115	115	NUM
taxlaw-12713	401	2	gary	gary	PROPN
taxlaw-12713	401	3	,	,	PUNCT
taxlaw-12713	401	4	supra	supra	PROPN
taxlaw-12713	401	5	note	note	NOUN
taxlaw-12713	401	6	105	105	NUM
taxlaw-12713	401	7	,	,	PUNCT
taxlaw-12713	401	8	at	at	ADP
taxlaw-12713	401	9	603–04	603–04	NUM
taxlaw-12713	401	10	.	.	PUNCT
taxlaw-12713	401	11	116	116	NUM
taxlaw-12713	402	1	i	i	PRON
taxlaw-12713	402	2	d.	d.	VERB
taxlaw-12713	402	3	at	at	ADP
taxlaw-12713	402	4	616	616	NUM
taxlaw-12713	402	5	.	.	PUNCT
taxlaw-12713	402	6	117	117	NUM
taxlaw-12713	402	7	restatement	restatement	NOUN
taxlaw-12713	402	8	(	(	PUNCT
taxlaw-12713	402	9	second	second	ADJ
taxlaw-12713	402	10	)	)	PUNCT
taxlaw-12713	402	11	of	of	ADP
taxlaw-12713	402	12	trs	trs	PROPN
taxlaw-12713	402	13	.	.	PUNCT
taxlaw-12713	403	1	§	§	PROPN
taxlaw-12713	403	2	391	391	NUM
taxlaw-12713	403	3	cmt	cmt	NOUN
taxlaw-12713	403	4	.	.	PUNCT
taxlaw-12713	404	1	e	e	X
taxlaw-12713	404	2	(	(	PUNCT
taxlaw-12713	404	3	am	be	AUX
taxlaw-12713	404	4	.	.	PUNCT
taxlaw-12713	405	1	l.	l.	PROPN
taxlaw-12713	405	2	inst	inst	PROPN
taxlaw-12713	405	3	.	.	PUNCT
taxlaw-12713	405	4	1959	1959	NUM
taxlaw-12713	405	5	)	)	PUNCT
taxlaw-12713	405	6	.	.	PUNCT
taxlaw-12713	406	1	118	118	NUM
taxlaw-12713	406	2	helge	helge	NOUN
taxlaw-12713	406	3	,	,	PUNCT
taxlaw-12713	406	4	supra	supra	PROPN
taxlaw-12713	406	5	note	note	NOUN
taxlaw-12713	406	6	1	1	NUM
taxlaw-12713	406	7	,	,	PUNCT
taxlaw-12713	406	8	at	at	ADP
taxlaw-12713	406	9	42	42	NUM
taxlaw-12713	406	10	(	(	PUNCT
taxlaw-12713	406	11	citations	citation	NOUN
taxlaw-12713	406	12	omitted	omit	VERB
taxlaw-12713	406	13	)	)	PUNCT
taxlaw-12713	406	14	.	.	PUNCT
taxlaw-12713	407	1	119	119	NUM
taxlaw-12713	407	2	see	see	VERB
taxlaw-12713	407	3	karst	karst	NOUN
taxlaw-12713	407	4	,	,	PUNCT
taxlaw-12713	407	5	supra	supra	PROPN
taxlaw-12713	407	6	note	note	NOUN
taxlaw-12713	407	7	16	16	NUM
taxlaw-12713	407	8	,	,	PUNCT
taxlaw-12713	407	9	at	at	ADP
taxlaw-12713	407	10	445–47	445–47	NUM
taxlaw-12713	407	11	(	(	PUNCT
taxlaw-12713	407	12	discussing	discuss	VERB
taxlaw-12713	407	13	ways	way	NOUN
taxlaw-12713	407	14	to	to	PART
taxlaw-12713	407	15	hinder	hinder	VERB
taxlaw-12713	407	16	problematic	problematic	ADJ
taxlaw-12713	407	17	suits	suit	NOUN
taxlaw-12713	407	18	such	such	ADJ
taxlaw-12713	407	19	as	as	ADP
taxlaw-12713	407	20	requiring	require	VERB
taxlaw-12713	407	21	a	a	DET
taxlaw-12713	407	22	certain	certain	ADJ
taxlaw-12713	407	23	level	level	NOUN
taxlaw-12713	407	24	of	of	ADP
taxlaw-12713	407	25	donation	donation	NOUN
taxlaw-12713	407	26	to	to	PART
taxlaw-12713	407	27	bring	bring	VERB
taxlaw-12713	407	28	a	a	DET
taxlaw-12713	407	29	suit	suit	NOUN
taxlaw-12713	407	30	and	and	CCONJ
taxlaw-12713	407	31	adopting	adopt	VERB
taxlaw-12713	407	32	strike	strike	NOUN
taxlaw-12713	407	33	suit	suit	NOUN
taxlaw-12713	407	34	type	type	NOUN
taxlaw-12713	407	35	protections	protection	NOUN
taxlaw-12713	407	36	such	such	ADJ
taxlaw-12713	407	37	as	as	ADP
taxlaw-12713	407	38	posting	post	VERB
taxlaw-12713	407	39	security	security	NOUN
taxlaw-12713	407	40	before	before	ADP
taxlaw-12713	407	41	beginning	begin	VERB
taxlaw-12713	407	42	the	the	DET
taxlaw-12713	407	43	case	case	NOUN
taxlaw-12713	407	44	)	)	PUNCT
taxlaw-12713	407	45	.	.	PUNCT
taxlaw-12713	408	1	120	120	NUM
taxlaw-12713	409	1	i	i	PRON
taxlaw-12713	409	2	d.	d.	PROPN
taxlaw-12713	409	3	at	at	ADP
taxlaw-12713	409	4	446	446	NUM
taxlaw-12713	409	5	;	;	PUNCT
taxlaw-12713	409	6	fremont	fremont	PROPN
taxlaw-12713	409	7	-	-	PUNCT
taxlaw-12713	409	8	smith	smith	PROPN
taxlaw-12713	409	9	,	,	PUNCT
taxlaw-12713	409	10	supra	supra	PROPN
taxlaw-12713	409	11	note	note	NOUN
taxlaw-12713	409	12	60	60	NUM
taxlaw-12713	409	13	,	,	PUNCT
taxlaw-12713	409	14	at	at	ADP
taxlaw-12713	409	15	338	338	NUM
taxlaw-12713	409	16	.	.	PUNCT
taxlaw-12713	409	17	121	121	NUM
taxlaw-12713	409	18	see	see	VERB
taxlaw-12713	409	19	karst	karst	NOUN
taxlaw-12713	409	20	,	,	PUNCT
taxlaw-12713	409	21	supra	supra	PROPN
taxlaw-12713	409	22	note	note	NOUN
taxlaw-12713	409	23	16	16	NUM
taxlaw-12713	409	24	,	,	PUNCT
taxlaw-12713	409	25	at	at	ADP
taxlaw-12713	409	26	445–47	445–47	NUM
taxlaw-12713	409	27	.	.	PUNCT
taxlaw-12713	410	1	122	122	NUM
taxlaw-12713	410	2	edward	edward	PROPN
taxlaw-12713	410	3	c.	c.	PROPN
taxlaw-12713	410	4	halbach	halbach	PROPN
taxlaw-12713	410	5	,	,	PUNCT
taxlaw-12713	410	6	jr	jr	PROPN
taxlaw-12713	410	7	.	.	PROPN
taxlaw-12713	410	8	,	,	PUNCT
taxlaw-12713	410	9	standing	stand	VERB
taxlaw-12713	410	10	to	to	PART
taxlaw-12713	410	11	enforce	enforce	VERB
taxlaw-12713	410	12	trusts	trust	NOUN
taxlaw-12713	410	13	:	:	PUNCT
taxlaw-12713	410	14	renewing	renew	VERB
taxlaw-12713	410	15	and	and	CCONJ
taxlaw-12713	410	16	expanding	expand	VERB
taxlaw-12713	410	17	professor	professor	NOUN
taxlaw-12713	410	18	gaubatz	gaubatz	NOUN
taxlaw-12713	410	19	’s	’s	PART
taxlaw-12713	410	20	1984	1984	NUM
taxlaw-12713	410	21	discussion	discussion	NOUN
taxlaw-12713	410	22	of	of	ADP
taxlaw-12713	410	23	settlor	settlor	NOUN
taxlaw-12713	410	24	enforcement	enforcement	NOUN
taxlaw-12713	410	25	,	,	PUNCT
taxlaw-12713	410	26	62	62	NUM
taxlaw-12713	410	27	u.	u.	PROPN
taxlaw-12713	410	28	miami	miami	PROPN
taxlaw-12713	410	29	l.	l.	PROPN
taxlaw-12713	410	30	rev	rev	PROPN
taxlaw-12713	410	31	.	.	PROPN
taxlaw-12713	410	32	713	713	NUM
taxlaw-12713	410	33	,	,	PUNCT
taxlaw-12713	410	34	725	725	NUM
taxlaw-12713	410	35	n.65	n.65	X
taxlaw-12713	410	36	(	(	PUNCT
taxlaw-12713	410	37	2007	2007	NUM
taxlaw-12713	410	38	)	)	PUNCT
taxlaw-12713	410	39	(	(	PUNCT
taxlaw-12713	410	40	stating	state	VERB
taxlaw-12713	410	41	“	"	PUNCT
taxlaw-12713	410	42	[	[	X
taxlaw-12713	410	43	m]ost	m]ost	X
taxlaw-12713	410	44	prominent	prominent	ADJ
taxlaw-12713	410	45	is	be	AUX
taxlaw-12713	410	46	unif	unif	ADJ
taxlaw-12713	410	47	.	.	PUNCT
taxlaw-12713	411	1	trust	trust	NOUN
taxlaw-12713	411	2	code	code	PROPN
taxlaw-12713	411	3	(	(	PUNCT
taxlaw-12713	411	4	§	§	PROPN
taxlaw-12713	411	5	405(c	405(c	PROPN
taxlaw-12713	411	6	)	)	PUNCT
taxlaw-12713	411	7	)	)	PUNCT
taxlaw-12713	412	1	(	(	PUNCT
taxlaw-12713	412	2	amended	amend	VERB
taxlaw-12713	412	3	2005	2005	NUM
taxlaw-12713	412	4	)	)	PUNCT
taxlaw-12713	412	5	,	,	PUNCT
taxlaw-12713	412	6	7c	7c	PROPN
taxlaw-12713	412	7	u.l.a	u.l.a	NOUN
taxlaw-12713	412	8	.	.	PUNCT
taxlaw-12713	413	1	486	486	NUM
taxlaw-12713	413	2	(	(	PUNCT
taxlaw-12713	413	3	2006	2006	NUM
taxlaw-12713	413	4	)	)	PUNCT
taxlaw-12713	413	5	)	)	PUNCT
taxlaw-12713	413	6	”	"	PUNCT
taxlaw-12713	413	7	)	)	PUNCT
taxlaw-12713	413	8	.	.	PUNCT
taxlaw-12713	414	1	123	123	NUM
taxlaw-12713	414	2	helge	helge	NOUN
taxlaw-12713	414	3	,	,	PUNCT
taxlaw-12713	414	4	supra	supra	PROPN
taxlaw-12713	414	5	note	note	NOUN
taxlaw-12713	414	6	1	1	NUM
taxlaw-12713	414	7	,	,	PUNCT
taxlaw-12713	414	8	at	at	ADP
taxlaw-12713	414	9	45	45	NUM
taxlaw-12713	414	10	.	.	PUNCT
taxlaw-12713	414	11	124	124	NUM
taxlaw-12713	414	12	gary	gary	PROPN
taxlaw-12713	414	13	,	,	PUNCT
taxlaw-12713	414	14	supra	supra	PROPN
taxlaw-12713	414	15	note	note	NOUN
taxlaw-12713	414	16	105	105	NUM
taxlaw-12713	414	17	,	,	PUNCT
taxlaw-12713	414	18	at	at	ADP
taxlaw-12713	414	19	625	625	NUM
taxlaw-12713	414	20	.	.	PUNCT
taxlaw-12713	415	1	125	125	NUM
taxlaw-12713	415	2	see	see	NOUN
taxlaw-12713	415	3	karst	karst	NOUN
taxlaw-12713	415	4	,	,	PUNCT
taxlaw-12713	415	5	supra	supra	PROPN
taxlaw-12713	415	6	note	note	NOUN
taxlaw-12713	415	7	16	16	NUM
taxlaw-12713	415	8	,	,	PUNCT
taxlaw-12713	415	9	at	at	ADP
taxlaw-12713	415	10	445	445	NUM
taxlaw-12713	415	11	.	.	PUNCT
taxlaw-12713	416	1	2024	2024	NUM
taxlaw-12713	416	2	]	]	PUNCT
taxlaw-12713	416	3	keep	keep	VERB
taxlaw-12713	416	4	charitable	charitable	ADJ
taxlaw-12713	416	5	oversight	oversight	NOUN
taxlaw-12713	416	6	147	147	NUM
taxlaw-12713	416	7	ideas	idea	NOUN
taxlaw-12713	416	8	above	above	ADV
taxlaw-12713	416	9	.	.	PUNCT
taxlaw-12713	417	1	the	the	DET
taxlaw-12713	417	2	attorney	attorney	NOUN
taxlaw-12713	417	3	general	general	NOUN
taxlaw-12713	417	4	in	in	ADP
taxlaw-12713	417	5	some	some	DET
taxlaw-12713	417	6	states	state	NOUN
taxlaw-12713	417	7	,	,	PUNCT
taxlaw-12713	417	8	like	like	ADP
taxlaw-12713	417	9	california	california	PROPN
taxlaw-12713	417	10	,	,	PUNCT
taxlaw-12713	417	11	can	can	AUX
taxlaw-12713	417	12	appoint	appoint	VERB
taxlaw-12713	417	13	a	a	DET
taxlaw-12713	417	14	“	"	PUNCT
taxlaw-12713	417	15	relator	relator	NOUN
taxlaw-12713	417	16	”	"	PUNCT
taxlaw-12713	417	17	who	who	PRON
taxlaw-12713	417	18	can	can	AUX
taxlaw-12713	417	19	pursue	pursue	VERB
taxlaw-12713	417	20	an	an	DET
taxlaw-12713	417	21	action	action	NOUN
taxlaw-12713	417	22	against	against	ADP
taxlaw-12713	417	23	officers	officer	NOUN
taxlaw-12713	417	24	and	and	CCONJ
taxlaw-12713	417	25	directors	director	NOUN
taxlaw-12713	417	26	at	at	ADP
taxlaw-12713	417	27	their	their	PRON
taxlaw-12713	417	28	own	own	ADJ
taxlaw-12713	417	29	cost	cost	NOUN
taxlaw-12713	417	30	.	.	PUNCT
taxlaw-12713	418	1	that	that	PRON
taxlaw-12713	418	2	said	say	VERB
taxlaw-12713	418	3	,	,	PUNCT
taxlaw-12713	418	4	the	the	DET
taxlaw-12713	418	5	attorney	attorney	NOUN
taxlaw-12713	418	6	general	general	NOUN
taxlaw-12713	418	7	in	in	ADP
taxlaw-12713	418	8	california	california	PROPN
taxlaw-12713	418	9	can	can	AUX
taxlaw-12713	418	10	take	take	VERB
taxlaw-12713	418	11	over	over	ADP
taxlaw-12713	418	12	from	from	ADP
taxlaw-12713	418	13	the	the	DET
taxlaw-12713	418	14	relator	relator	NOUN
taxlaw-12713	418	15	at	at	ADP
taxlaw-12713	418	16	any	any	DET
taxlaw-12713	418	17	time.126	time.126	NOUN
taxlaw-12713	418	18	it	it	PRON
taxlaw-12713	418	19	remains	remain	VERB
taxlaw-12713	418	20	,	,	PUNCT
taxlaw-12713	418	21	though	though	ADV
taxlaw-12713	418	22	,	,	PUNCT
taxlaw-12713	418	23	that	that	SCONJ
taxlaw-12713	418	24	critics	critic	NOUN
taxlaw-12713	418	25	of	of	ADP
taxlaw-12713	418	26	charitable	charitable	ADJ
taxlaw-12713	418	27	regulation	regulation	NOUN
taxlaw-12713	418	28	are	be	AUX
taxlaw-12713	418	29	quite	quite	ADV
taxlaw-12713	418	30	unsatisfied	unsatisfied	ADJ
taxlaw-12713	418	31	with	with	ADP
taxlaw-12713	418	32	state	state	NOUN
taxlaw-12713	418	33	-	-	PUNCT
taxlaw-12713	418	34	level	level	NOUN
taxlaw-12713	418	35	regulation	regulation	NOUN
taxlaw-12713	418	36	.	.	PUNCT
taxlaw-12713	419	1	though	though	ADV
taxlaw-12713	419	2	,	,	PUNCT
taxlaw-12713	419	3	as	as	SCONJ
taxlaw-12713	419	4	discussed	discuss	VERB
taxlaw-12713	419	5	below	below	ADV
taxlaw-12713	419	6	in	in	ADP
taxlaw-12713	419	7	part	part	NOUN
taxlaw-12713	419	8	iii(a	iii(a	PROPN
taxlaw-12713	419	9	)	)	PUNCT
taxlaw-12713	419	10	,	,	PUNCT
taxlaw-12713	419	11	some	some	PRON
taxlaw-12713	419	12	have	have	AUX
taxlaw-12713	419	13	suggested	suggest	VERB
taxlaw-12713	419	14	that	that	SCONJ
taxlaw-12713	419	15	charity	charity	NOUN
taxlaw-12713	419	16	boards	board	NOUN
taxlaw-12713	419	17	at	at	ADP
taxlaw-12713	419	18	the	the	DET
taxlaw-12713	419	19	state	state	NOUN
taxlaw-12713	419	20	level	level	NOUN
taxlaw-12713	419	21	might	might	AUX
taxlaw-12713	419	22	improve	improve	VERB
taxlaw-12713	419	23	state	state	NOUN
taxlaw-12713	419	24	regulation	regulation	NOUN
taxlaw-12713	419	25	,	,	PUNCT
taxlaw-12713	419	26	most	most	ADJ
taxlaw-12713	419	27	have	have	AUX
taxlaw-12713	419	28	concluded	conclude	VERB
taxlaw-12713	419	29	that	that	SCONJ
taxlaw-12713	419	30	a	a	DET
taxlaw-12713	419	31	larger	large	ADJ
taxlaw-12713	419	32	federal	federal	ADJ
taxlaw-12713	419	33	presence	presence	NOUN
taxlaw-12713	419	34	is	be	AUX
taxlaw-12713	419	35	required	require	VERB
taxlaw-12713	419	36	to	to	PART
taxlaw-12713	419	37	provide	provide	VERB
taxlaw-12713	419	38	the	the	DET
taxlaw-12713	419	39	oversight	oversight	NOUN
taxlaw-12713	419	40	needed	need	VERB
taxlaw-12713	419	41	for	for	ADP
taxlaw-12713	419	42	a	a	DET
taxlaw-12713	419	43	more	more	ADV
taxlaw-12713	419	44	effective	effective	ADJ
taxlaw-12713	419	45	charitable	charitable	ADJ
taxlaw-12713	419	46	sector	sector	NOUN
taxlaw-12713	419	47	.	.	PUNCT
taxlaw-12713	420	1	regulation	regulation	NOUN
taxlaw-12713	420	2	of	of	ADP
taxlaw-12713	420	3	charity	charity	NOUN
taxlaw-12713	420	4	is	be	AUX
taxlaw-12713	420	5	not	not	PART
taxlaw-12713	420	6	happening	happen	VERB
taxlaw-12713	420	7	at	at	ADP
taxlaw-12713	420	8	the	the	DET
taxlaw-12713	420	9	state	state	NOUN
taxlaw-12713	420	10	level	level	NOUN
taxlaw-12713	420	11	,	,	PUNCT
taxlaw-12713	420	12	and	and	CCONJ
taxlaw-12713	420	13	it	it	PRON
taxlaw-12713	420	14	is	be	AUX
taxlaw-12713	420	15	unlikely	unlikely	ADJ
taxlaw-12713	420	16	to	to	PART
taxlaw-12713	420	17	ever	ever	ADV
taxlaw-12713	420	18	happen	happen	VERB
taxlaw-12713	420	19	at	at	ADP
taxlaw-12713	420	20	a	a	DET
taxlaw-12713	420	21	satisfactory	satisfactory	ADJ
taxlaw-12713	420	22	level	level	NOUN
taxlaw-12713	420	23	in	in	ADP
taxlaw-12713	420	24	the	the	DET
taxlaw-12713	420	25	states	state	NOUN
taxlaw-12713	420	26	.	.	PUNCT
taxlaw-12713	421	1	there	there	PRON
taxlaw-12713	421	2	are	be	VERB
taxlaw-12713	421	3	too	too	ADV
taxlaw-12713	421	4	many	many	ADJ
taxlaw-12713	421	5	forces	force	NOUN
taxlaw-12713	421	6	working	work	VERB
taxlaw-12713	421	7	against	against	ADP
taxlaw-12713	421	8	a	a	DET
taxlaw-12713	421	9	functional	functional	ADJ
taxlaw-12713	421	10	regulatory	regulatory	ADJ
taxlaw-12713	421	11	system	system	NOUN
taxlaw-12713	421	12	in	in	ADP
taxlaw-12713	421	13	the	the	DET
taxlaw-12713	421	14	states	state	NOUN
taxlaw-12713	421	15	.	.	PUNCT
taxlaw-12713	422	1	c.	c.	PROPN
taxlaw-12713	422	2	federal	federal	PROPN
taxlaw-12713	422	3	government	government	PROPN
taxlaw-12713	422	4	/	/	SYM
taxlaw-12713	422	5	irs	irs	PROPN
taxlaw-12713	422	6	when	when	SCONJ
taxlaw-12713	422	7	congress	congress	PROPN
taxlaw-12713	422	8	enacted	enact	VERB
taxlaw-12713	422	9	the	the	DET
taxlaw-12713	422	10	income	income	NOUN
taxlaw-12713	422	11	tax	tax	NOUN
taxlaw-12713	422	12	in	in	ADP
taxlaw-12713	422	13	1913	1913	NUM
taxlaw-12713	422	14	,	,	PUNCT
taxlaw-12713	422	15	a	a	DET
taxlaw-12713	422	16	new	new	ADJ
taxlaw-12713	422	17	potential	potential	ADJ
taxlaw-12713	422	18	regulator	regulator	NOUN
taxlaw-12713	422	19	of	of	ADP
taxlaw-12713	422	20	the	the	DET
taxlaw-12713	422	21	nonprofit	nonprofit	ADJ
taxlaw-12713	422	22	sector	sector	NOUN
taxlaw-12713	422	23	was	be	AUX
taxlaw-12713	422	24	born.127	born.127	NOUN
taxlaw-12713	422	25	the	the	DET
taxlaw-12713	422	26	sector	sector	NOUN
taxlaw-12713	422	27	was	be	AUX
taxlaw-12713	422	28	likely	likely	ADJ
taxlaw-12713	422	29	too	too	ADV
taxlaw-12713	422	30	small	small	ADJ
taxlaw-12713	422	31	then	then	ADV
taxlaw-12713	422	32	to	to	PART
taxlaw-12713	422	33	warrant	warrant	VERB
taxlaw-12713	422	34	such	such	DET
taxlaw-12713	422	35	an	an	DET
taxlaw-12713	422	36	effort	effort	NOUN
taxlaw-12713	422	37	.	.	PUNCT
taxlaw-12713	423	1	in	in	ADP
taxlaw-12713	423	2	fact	fact	NOUN
taxlaw-12713	423	3	,	,	PUNCT
taxlaw-12713	423	4	probably	probably	ADV
taxlaw-12713	423	5	one	one	NUM
taxlaw-12713	423	6	of	of	ADP
taxlaw-12713	423	7	the	the	DET
taxlaw-12713	423	8	main	main	ADJ
taxlaw-12713	423	9	reasons	reason	NOUN
taxlaw-12713	423	10	for	for	ADP
taxlaw-12713	423	11	exempting	exempt	VERB
taxlaw-12713	423	12	this	this	DET
taxlaw-12713	423	13	group	group	NOUN
taxlaw-12713	423	14	of	of	ADP
taxlaw-12713	423	15	potential	potential	ADJ
taxlaw-12713	423	16	taxpayers	taxpayer	NOUN
taxlaw-12713	423	17	was	be	AUX
taxlaw-12713	423	18	that	that	SCONJ
taxlaw-12713	423	19	it	it	PRON
taxlaw-12713	423	20	was	be	AUX
taxlaw-12713	423	21	small	small	ADJ
taxlaw-12713	423	22	and	and	CCONJ
taxlaw-12713	423	23	did	do	AUX
taxlaw-12713	423	24	not	not	PART
taxlaw-12713	423	25	generate	generate	VERB
taxlaw-12713	423	26	much	much	ADJ
taxlaw-12713	423	27	revenue	revenue	NOUN
taxlaw-12713	423	28	at	at	ADP
taxlaw-12713	423	29	the	the	DET
taxlaw-12713	423	30	time	time	NOUN
taxlaw-12713	423	31	—	—	PUNCT
taxlaw-12713	423	32	for	for	ADP
taxlaw-12713	423	33	instance	instance	NOUN
taxlaw-12713	423	34	,	,	PUNCT
taxlaw-12713	423	35	hospitals	hospital	NOUN
taxlaw-12713	423	36	were	be	AUX
taxlaw-12713	423	37	not	not	PART
taxlaw-12713	423	38	yet	yet	ADV
taxlaw-12713	423	39	a	a	DET
taxlaw-12713	423	40	substantial	substantial	ADJ
taxlaw-12713	423	41	presence.128	presence.128	NOUN
taxlaw-12713	423	42	under	under	ADP
taxlaw-12713	423	43	these	these	DET
taxlaw-12713	423	44	circumstances	circumstance	NOUN
taxlaw-12713	423	45	,	,	PUNCT
taxlaw-12713	423	46	congress	congress	PROPN
taxlaw-12713	423	47	exempted	exempt	VERB
taxlaw-12713	423	48	nonprofit	nonprofit	ADJ
taxlaw-12713	423	49	corporations	corporation	NOUN
taxlaw-12713	423	50	and	and	CCONJ
taxlaw-12713	423	51	associations	association	NOUN
taxlaw-12713	423	52	exclusively	exclusively	ADV
taxlaw-12713	423	53	organized	organize	VERB
taxlaw-12713	423	54	and	and	CCONJ
taxlaw-12713	423	55	operated	operate	VERB
taxlaw-12713	423	56	for	for	ADP
taxlaw-12713	423	57	charitable	charitable	ADJ
taxlaw-12713	423	58	purposes	purpose	NOUN
taxlaw-12713	423	59	from	from	ADP
taxlaw-12713	423	60	the	the	DET
taxlaw-12713	423	61	income	income	NOUN
taxlaw-12713	423	62	tax.129	tax.129	VERB
taxlaw-12713	423	63	this	this	DET
taxlaw-12713	423	64	designation	designation	NOUN
taxlaw-12713	423	65	created	create	VERB
taxlaw-12713	423	66	a	a	DET
taxlaw-12713	423	67	latent	latent	ADJ
taxlaw-12713	423	68	regulatory	regulatory	ADJ
taxlaw-12713	423	69	regime	regime	NOUN
taxlaw-12713	423	70	.	.	PUNCT
taxlaw-12713	424	1	as	as	SCONJ
taxlaw-12713	424	2	the	the	DET
taxlaw-12713	424	3	irs	irs	PROPN
taxlaw-12713	424	4	issued	issue	VERB
taxlaw-12713	424	5	guidance	guidance	NOUN
taxlaw-12713	424	6	and	and	CCONJ
taxlaw-12713	424	7	examined	examine	VERB
taxlaw-12713	424	8	the	the	DET
taxlaw-12713	424	9	sector	sector	NOUN
taxlaw-12713	424	10	,	,	PUNCT
taxlaw-12713	424	11	and	and	CCONJ
taxlaw-12713	424	12	courts	court	NOUN
taxlaw-12713	424	13	ruled	rule	VERB
taxlaw-12713	424	14	upon	upon	SCONJ
taxlaw-12713	424	15	irs	irs	PROPN
taxlaw-12713	424	16	decisions	decision	NOUN
taxlaw-12713	424	17	,	,	PUNCT
taxlaw-12713	424	18	a	a	DET
taxlaw-12713	424	19	federal	federal	ADJ
taxlaw-12713	424	20	tax	tax	NOUN
taxlaw-12713	424	21	legal	legal	ADJ
taxlaw-12713	424	22	regime	regime	NOUN
taxlaw-12713	424	23	of	of	ADP
taxlaw-12713	424	24	a	a	DET
taxlaw-12713	424	25	charitable	charitable	ADJ
taxlaw-12713	424	26	organization	organization	NOUN
taxlaw-12713	424	27	organically	organically	ADV
taxlaw-12713	424	28	took	take	VERB
taxlaw-12713	424	29	shape	shape	NOUN
taxlaw-12713	424	30	.	.	PUNCT
taxlaw-12713	425	1	there	there	PRON
taxlaw-12713	425	2	was	be	VERB
taxlaw-12713	425	3	little	little	ADJ
taxlaw-12713	425	4	reason	reason	NOUN
taxlaw-12713	425	5	to	to	PART
taxlaw-12713	425	6	believe	believe	VERB
taxlaw-12713	425	7	the	the	DET
taxlaw-12713	425	8	irs	irs	PROPN
taxlaw-12713	425	9	would	would	AUX
taxlaw-12713	425	10	fill	fill	VERB
taxlaw-12713	425	11	a	a	DET
taxlaw-12713	425	12	more	more	ADV
taxlaw-12713	425	13	significant	significant	ADJ
taxlaw-12713	425	14	regulatory	regulatory	ADJ
taxlaw-12713	425	15	role	role	NOUN
taxlaw-12713	425	16	until	until	ADP
taxlaw-12713	425	17	1969	1969	NUM
taxlaw-12713	425	18	,	,	PUNCT
taxlaw-12713	425	19	when	when	SCONJ
taxlaw-12713	425	20	congress	congress	PROPN
taxlaw-12713	425	21	implemented	implement	VERB
taxlaw-12713	425	22	a	a	DET
taxlaw-12713	425	23	requirement	requirement	NOUN
taxlaw-12713	425	24	that	that	SCONJ
taxlaw-12713	425	25	most	most	ADJ
taxlaw-12713	425	26	charities	charity	NOUN
taxlaw-12713	425	27	must	must	AUX
taxlaw-12713	425	28	register	register	VERB
taxlaw-12713	425	29	with	with	ADP
taxlaw-12713	425	30	the	the	DET
taxlaw-12713	425	31	irs.130	irs.130	PROPN
taxlaw-12713	425	32	congress	congress	PROPN
taxlaw-12713	425	33	has	have	AUX
taxlaw-12713	425	34	promulgated	promulgate	VERB
taxlaw-12713	425	35	much	much	ADV
taxlaw-12713	425	36	additional	additional	ADJ
taxlaw-12713	425	37	charitable	charitable	ADJ
taxlaw-12713	425	38	organization	organization	NOUN
taxlaw-12713	425	39	legislation	legislation	NOUN
taxlaw-12713	425	40	since	since	SCONJ
taxlaw-12713	425	41	then	then	ADV
taxlaw-12713	425	42	,	,	PUNCT
taxlaw-12713	425	43	and	and	CCONJ
taxlaw-12713	425	44	the	the	DET
taxlaw-12713	425	45	irs	irs	PROPN
taxlaw-12713	425	46	and	and	CCONJ
taxlaw-12713	425	47	treasury	treasury	PROPN
taxlaw-12713	425	48	department	department	PROPN
taxlaw-12713	425	49	have	have	AUX
taxlaw-12713	425	50	now	now	ADV
taxlaw-12713	425	51	issued	issue	VERB
taxlaw-12713	425	52	extensive	extensive	ADJ
taxlaw-12713	425	53	guidance	guidance	NOUN
taxlaw-12713	425	54	defining	define	VERB
taxlaw-12713	425	55	charitable	charitable	ADJ
taxlaw-12713	425	56	organizations	organization	NOUN
taxlaw-12713	425	57	.	.	PUNCT
taxlaw-12713	426	1	though	though	SCONJ
taxlaw-12713	426	2	section	section	NOUN
taxlaw-12713	426	3	501(c)(3	501(c)(3	NOUN
taxlaw-12713	426	4	)	)	PUNCT
taxlaw-12713	426	5	does	do	AUX
taxlaw-12713	426	6	not	not	PART
taxlaw-12713	426	7	extend	extend	VERB
taxlaw-12713	426	8	to	to	ADP
taxlaw-12713	426	9	the	the	DET
taxlaw-12713	426	10	irs	irs	PROPN
taxlaw-12713	426	11	the	the	DET
taxlaw-12713	426	12	requirement	requirement	NOUN
taxlaw-12713	426	13	to	to	PART
taxlaw-12713	426	14	oversee	oversee	VERB
taxlaw-12713	426	15	fiduciary	fiduciary	ADJ
taxlaw-12713	426	16	duties	duty	NOUN
taxlaw-12713	426	17	like	like	ADP
taxlaw-12713	426	18	at	at	ADP
taxlaw-12713	426	19	the	the	DET
taxlaw-12713	426	20	state	state	NOUN
taxlaw-12713	426	21	level	level	NOUN
taxlaw-12713	426	22	,	,	PUNCT
taxlaw-12713	426	23	this	this	DET
taxlaw-12713	426	24	part	part	NOUN
taxlaw-12713	426	25	ii(c	ii(c	AUX
taxlaw-12713	426	26	)	)	PUNCT
taxlaw-12713	426	27	considers	consider	VERB
taxlaw-12713	426	28	some	some	PRON
taxlaw-12713	426	29	of	of	ADP
taxlaw-12713	426	30	the	the	DET
taxlaw-12713	426	31	efforts	effort	NOUN
taxlaw-12713	426	32	by	by	ADP
taxlaw-12713	426	33	congress	congress	PROPN
taxlaw-12713	426	34	and	and	CCONJ
taxlaw-12713	426	35	the	the	DET
taxlaw-12713	426	36	irs	irs	PROPN
taxlaw-12713	426	37	to	to	ADP
taxlaw-12713	426	38	126	126	NUM
taxlaw-12713	426	39	helge	helge	NOUN
taxlaw-12713	426	40	,	,	PUNCT
taxlaw-12713	426	41	supra	supra	PROPN
taxlaw-12713	426	42	note	note	NOUN
taxlaw-12713	426	43	1	1	NUM
taxlaw-12713	426	44	,	,	PUNCT
taxlaw-12713	426	45	at	at	ADP
taxlaw-12713	426	46	47	47	NUM
taxlaw-12713	426	47	.	.	PUNCT
taxlaw-12713	427	1	127	127	NUM
taxlaw-12713	427	2	tariff	tariff	NOUN
taxlaw-12713	427	3	act	act	NOUN
taxlaw-12713	427	4	of	of	ADP
taxlaw-12713	427	5	1913	1913	NUM
taxlaw-12713	427	6	,	,	PUNCT
taxlaw-12713	427	7	ch	ch	NOUN
taxlaw-12713	427	8	.	.	PROPN
taxlaw-12713	427	9	16	16	NUM
taxlaw-12713	427	10	,	,	PUNCT
taxlaw-12713	427	11	38	38	NUM
taxlaw-12713	427	12	stat	stat	NOUN
taxlaw-12713	427	13	.	.	PUNCT
taxlaw-12713	428	1	114	114	NUM
taxlaw-12713	428	2	,	,	PUNCT
taxlaw-12713	428	3	172	172	NUM
taxlaw-12713	428	4	(	(	PUNCT
taxlaw-12713	428	5	“	"	PUNCT
taxlaw-12713	428	6	any	any	DET
taxlaw-12713	428	7	corporation	corporation	NOUN
taxlaw-12713	428	8	or	or	CCONJ
taxlaw-12713	428	9	association	association	NOUN
taxlaw-12713	428	10	organized	organize	VERB
taxlaw-12713	428	11	and	and	CCONJ
taxlaw-12713	428	12	operated	operate	VERB
taxlaw-12713	428	13	exclusively	exclusively	ADV
taxlaw-12713	428	14	for	for	ADP
taxlaw-12713	428	15	religious	religious	ADJ
taxlaw-12713	428	16	,	,	PUNCT
taxlaw-12713	428	17	charitable	charitable	ADJ
taxlaw-12713	428	18	,	,	PUNCT
taxlaw-12713	428	19	scientific	scientific	ADJ
taxlaw-12713	428	20	,	,	PUNCT
taxlaw-12713	428	21	or	or	CCONJ
taxlaw-12713	428	22	educational	educational	ADJ
taxlaw-12713	428	23	purposes	purpose	NOUN
taxlaw-12713	428	24	,	,	PUNCT
taxlaw-12713	428	25	no	no	DET
taxlaw-12713	428	26	part	part	NOUN
taxlaw-12713	428	27	of	of	ADP
taxlaw-12713	428	28	the	the	DET
taxlaw-12713	428	29	net	net	ADJ
taxlaw-12713	428	30	income	income	NOUN
taxlaw-12713	428	31	of	of	ADP
taxlaw-12713	428	32	which	which	PRON
taxlaw-12713	428	33	inures	inure	VERB
taxlaw-12713	428	34	to	to	ADP
taxlaw-12713	428	35	the	the	DET
taxlaw-12713	428	36	benefit	benefit	NOUN
taxlaw-12713	428	37	of	of	ADP
taxlaw-12713	428	38	any	any	DET
taxlaw-12713	428	39	private	private	ADJ
taxlaw-12713	428	40	stockholder	stockholder	NOUN
taxlaw-12713	428	41	or	or	CCONJ
taxlaw-12713	428	42	individual	individual	NOUN
taxlaw-12713	428	43	”	"	PUNCT
taxlaw-12713	428	44	)	)	PUNCT
taxlaw-12713	428	45	.	.	PUNCT
taxlaw-12713	429	1	actually	actually	ADV
taxlaw-12713	429	2	,	,	PUNCT
taxlaw-12713	429	3	the	the	DET
taxlaw-12713	429	4	exemption	exemption	NOUN
taxlaw-12713	429	5	came	come	VERB
taxlaw-12713	429	6	in	in	ADP
taxlaw-12713	429	7	the	the	DET
taxlaw-12713	429	8	1909	1909	NUM
taxlaw-12713	429	9	corporate	corporate	ADJ
taxlaw-12713	429	10	excise	excise	NOUN
taxlaw-12713	429	11	tax	tax	NOUN
taxlaw-12713	429	12	.	.	PUNCT
taxlaw-12713	430	1	tariff	tariff	NOUN
taxlaw-12713	430	2	act	act	NOUN
taxlaw-12713	430	3	of	of	ADP
taxlaw-12713	430	4	1909	1909	NUM
taxlaw-12713	430	5	,	,	PUNCT
taxlaw-12713	430	6	ch	ch	NOUN
taxlaw-12713	430	7	.	.	PROPN
taxlaw-12713	430	8	6	6	NUM
taxlaw-12713	430	9	,	,	PUNCT
taxlaw-12713	430	10	36	36	NUM
taxlaw-12713	430	11	stat	stat	NOUN
taxlaw-12713	430	12	.	.	PUNCT
taxlaw-12713	431	1	11	11	NUM
taxlaw-12713	431	2	,	,	PUNCT
taxlaw-12713	431	3	113	113	NUM
taxlaw-12713	431	4	.	.	PUNCT
taxlaw-12713	432	1	there	there	PRON
taxlaw-12713	432	2	congress	congress	PROPN
taxlaw-12713	432	3	exempted	exempt	VERB
taxlaw-12713	432	4	from	from	ADP
taxlaw-12713	432	5	the	the	DET
taxlaw-12713	432	6	corporate	corporate	ADJ
taxlaw-12713	432	7	excise	excise	NOUN
taxlaw-12713	432	8	tax	tax	NOUN
taxlaw-12713	432	9	,	,	PUNCT
taxlaw-12713	432	10	the	the	DET
taxlaw-12713	432	11	precursor	precursor	NOUN
taxlaw-12713	432	12	to	to	ADP
taxlaw-12713	432	13	the	the	DET
taxlaw-12713	432	14	modern	modern	ADJ
taxlaw-12713	432	15	income	income	NOUN
taxlaw-12713	432	16	tax	tax	NOUN
taxlaw-12713	432	17	,	,	PUNCT
taxlaw-12713	432	18	corporations	corporation	NOUN
taxlaw-12713	432	19	or	or	CCONJ
taxlaw-12713	432	20	associations	association	NOUN
taxlaw-12713	432	21	“	"	PUNCT
taxlaw-12713	432	22	organized	organize	VERB
taxlaw-12713	432	23	and	and	CCONJ
taxlaw-12713	432	24	operated	operate	VERB
taxlaw-12713	432	25	exclusively	exclusively	ADV
taxlaw-12713	432	26	for	for	ADP
taxlaw-12713	432	27	religious	religious	ADJ
taxlaw-12713	432	28	,	,	PUNCT
taxlaw-12713	432	29	charitable	charitable	ADJ
taxlaw-12713	432	30	,	,	PUNCT
taxlaw-12713	432	31	or	or	CCONJ
taxlaw-12713	432	32	educational	educational	ADJ
taxlaw-12713	432	33	purposes	purpose	NOUN
taxlaw-12713	432	34	,	,	PUNCT
taxlaw-12713	432	35	no	no	DET
taxlaw-12713	432	36	part	part	NOUN
taxlaw-12713	432	37	of	of	ADP
taxlaw-12713	432	38	the	the	DET
taxlaw-12713	432	39	net	net	ADJ
taxlaw-12713	432	40	income	income	NOUN
taxlaw-12713	432	41	of	of	ADP
taxlaw-12713	432	42	which	which	PRON
taxlaw-12713	432	43	inures	inure	VERB
taxlaw-12713	432	44	to	to	ADP
taxlaw-12713	432	45	the	the	DET
taxlaw-12713	432	46	benefit	benefit	NOUN
taxlaw-12713	432	47	of	of	ADP
taxlaw-12713	432	48	any	any	DET
taxlaw-12713	432	49	private	private	ADJ
taxlaw-12713	432	50	stockholder	stockholder	NOUN
taxlaw-12713	432	51	or	or	CCONJ
taxlaw-12713	432	52	individual	individual	NOUN
taxlaw-12713	432	53	.	.	PUNCT
taxlaw-12713	432	54	”	"	PUNCT
taxlaw-12713	433	1	128	128	NUM
taxlaw-12713	433	2	hall	hall	NOUN
taxlaw-12713	433	3	,	,	PUNCT
taxlaw-12713	433	4	supra	supra	PROPN
taxlaw-12713	433	5	note	note	NOUN
taxlaw-12713	433	6	76	76	NUM
taxlaw-12713	433	7	,	,	PUNCT
taxlaw-12713	433	8	at	at	ADP
taxlaw-12713	433	9	13	13	NUM
taxlaw-12713	433	10	(	(	PUNCT
taxlaw-12713	433	11	noting	note	VERB
taxlaw-12713	433	12	that	that	SCONJ
taxlaw-12713	433	13	there	there	PRON
taxlaw-12713	433	14	were	be	VERB
taxlaw-12713	433	15	only	only	ADV
taxlaw-12713	433	16	12,500	12,500	NUM
taxlaw-12713	433	17	charitable	charitable	ADJ
taxlaw-12713	433	18	tax	tax	NOUN
taxlaw-12713	433	19	-	-	PUNCT
taxlaw-12713	433	20	exempt	exempt	ADJ
taxlaw-12713	433	21	organizations	organization	NOUN
taxlaw-12713	433	22	in	in	ADP
taxlaw-12713	433	23	1940	1940	NUM
taxlaw-12713	433	24	and	and	CCONJ
taxlaw-12713	433	25	that	that	SCONJ
taxlaw-12713	433	26	most	most	ADJ
taxlaw-12713	433	27	of	of	ADP
taxlaw-12713	433	28	the	the	DET
taxlaw-12713	433	29	growth	growth	NOUN
taxlaw-12713	433	30	of	of	ADP
taxlaw-12713	433	31	the	the	DET
taxlaw-12713	433	32	large	large	ADJ
taxlaw-12713	433	33	sector	sector	NOUN
taxlaw-12713	433	34	he	he	PRON
taxlaw-12713	433	35	observed	observe	VERB
taxlaw-12713	433	36	in	in	ADP
taxlaw-12713	433	37	1992	1992	NUM
taxlaw-12713	433	38	occurred	occur	VERB
taxlaw-12713	433	39	starting	start	VERB
taxlaw-12713	433	40	in	in	ADP
taxlaw-12713	433	41	the	the	DET
taxlaw-12713	433	42	1960s	1960	NOUN
taxlaw-12713	433	43	)	)	PUNCT
taxlaw-12713	433	44	.	.	PUNCT
taxlaw-12713	434	1	129	129	NUM
taxlaw-12713	434	2	tariff	tariff	NOUN
taxlaw-12713	434	3	act	act	NOUN
taxlaw-12713	434	4	of	of	ADP
taxlaw-12713	434	5	1913	1913	NUM
taxlaw-12713	434	6	,	,	PUNCT
taxlaw-12713	434	7	ch	ch	NOUN
taxlaw-12713	434	8	.	.	PROPN
taxlaw-12713	434	9	16	16	NUM
taxlaw-12713	434	10	,	,	PUNCT
taxlaw-12713	434	11	38	38	NUM
taxlaw-12713	434	12	stat	stat	NOUN
taxlaw-12713	434	13	.	.	PUNCT
taxlaw-12713	435	1	114	114	NUM
taxlaw-12713	435	2	,	,	PUNCT
taxlaw-12713	435	3	172	172	NUM
taxlaw-12713	435	4	.	.	PUNCT
taxlaw-12713	436	1	congress	congress	PROPN
taxlaw-12713	436	2	had	have	AUX
taxlaw-12713	436	3	also	also	ADV
taxlaw-12713	436	4	exempted	exempt	VERB
taxlaw-12713	436	5	nonprofits	nonprofit	NOUN
taxlaw-12713	436	6	in	in	ADP
taxlaw-12713	436	7	the	the	DET
taxlaw-12713	436	8	income	income	NOUN
taxlaw-12713	436	9	tax	tax	NOUN
taxlaw-12713	436	10	enacted	enact	VERB
taxlaw-12713	436	11	during	during	ADP
taxlaw-12713	436	12	the	the	DET
taxlaw-12713	436	13	civil	civil	ADJ
taxlaw-12713	436	14	war	war	NOUN
taxlaw-12713	436	15	and	and	CCONJ
taxlaw-12713	436	16	in	in	ADP
taxlaw-12713	436	17	the	the	DET
taxlaw-12713	436	18	income	income	NOUN
taxlaw-12713	436	19	tax	tax	NOUN
taxlaw-12713	436	20	enacted	enact	VERB
taxlaw-12713	436	21	in	in	ADP
taxlaw-12713	436	22	the	the	DET
taxlaw-12713	436	23	1890s	1890	NOUN
taxlaw-12713	436	24	that	that	PRON
taxlaw-12713	436	25	the	the	DET
taxlaw-12713	436	26	court	court	NOUN
taxlaw-12713	436	27	struck	strike	VERB
taxlaw-12713	436	28	down	down	ADP
taxlaw-12713	436	29	.	.	PUNCT
taxlaw-12713	437	1	hackney	hackney	PROPN
taxlaw-12713	437	2	,	,	PUNCT
taxlaw-12713	437	3	supra	supra	PROPN
taxlaw-12713	437	4	note	note	PROPN
taxlaw-12713	437	5	79	79	NUM
taxlaw-12713	437	6	,	,	PUNCT
taxlaw-12713	437	7	at	at	ADP
taxlaw-12713	437	8	117–20	117–20	NUM
taxlaw-12713	437	9	.	.	PUNCT
taxlaw-12713	437	10	130	130	NUM
taxlaw-12713	437	11	i.r.c	i.r.c	NOUN
taxlaw-12713	437	12	.	.	PUNCT
taxlaw-12713	438	1	§	§	PROPN
taxlaw-12713	438	2	508	508	NUM
taxlaw-12713	438	3	.	.	PUNCT
taxlaw-12713	439	1	there	there	PRON
taxlaw-12713	439	2	was	be	VERB
taxlaw-12713	439	3	a	a	DET
taxlaw-12713	439	4	sense	sense	NOUN
taxlaw-12713	439	5	that	that	SCONJ
taxlaw-12713	439	6	the	the	DET
taxlaw-12713	439	7	irs	irs	PROPN
taxlaw-12713	439	8	mattered	matter	VERB
taxlaw-12713	439	9	as	as	ADP
taxlaw-12713	439	10	a	a	DET
taxlaw-12713	439	11	check	check	NOUN
taxlaw-12713	439	12	upon	upon	SCONJ
taxlaw-12713	439	13	wealthy	wealthy	ADJ
taxlaw-12713	439	14	family	family	NOUN
taxlaw-12713	439	15	foundations	foundation	NOUN
taxlaw-12713	439	16	because	because	SCONJ
taxlaw-12713	439	17	of	of	ADP
taxlaw-12713	439	18	the	the	DET
taxlaw-12713	439	19	possibility	possibility	NOUN
taxlaw-12713	439	20	that	that	SCONJ
taxlaw-12713	439	21	the	the	DET
taxlaw-12713	439	22	irs	irs	PROPN
taxlaw-12713	439	23	might	might	AUX
taxlaw-12713	439	24	audit	audit	VERB
taxlaw-12713	439	25	them	they	PRON
taxlaw-12713	439	26	.	.	PUNCT
taxlaw-12713	440	1	karst	karst	PROPN
taxlaw-12713	440	2	,	,	PUNCT
taxlaw-12713	440	3	supra	supra	PROPN
taxlaw-12713	440	4	note	note	NOUN
taxlaw-12713	440	5	16	16	NUM
taxlaw-12713	440	6	,	,	PUNCT
taxlaw-12713	440	7	at	at	ADP
taxlaw-12713	440	8	442	442	NUM
taxlaw-12713	440	9	.	.	PUNCT
taxlaw-12713	440	10	148	148	NUM
taxlaw-12713	440	11	columbia	columbia	PROPN
taxlaw-12713	440	12	journal	journal	NOUN
taxlaw-12713	440	13	of	of	ADP
taxlaw-12713	440	14	tax	tax	NOUN
taxlaw-12713	440	15	law	law	NOUN
taxlaw-12713	441	1	[	[	X
taxlaw-12713	441	2	vol	vol	NOUN
taxlaw-12713	441	3	15:2	15:2	NUM
taxlaw-12713	441	4	extend	extend	NOUN
taxlaw-12713	441	5	jurisdiction	jurisdiction	NOUN
taxlaw-12713	441	6	over	over	ADP
taxlaw-12713	441	7	some	some	DET
taxlaw-12713	441	8	fiduciary	fiduciary	ADJ
taxlaw-12713	441	9	duty	duty	NOUN
taxlaw-12713	441	10	-	-	PUNCT
taxlaw-12713	441	11	like	like	ADJ
taxlaw-12713	441	12	rules	rule	NOUN
taxlaw-12713	441	13	.	.	PUNCT
taxlaw-12713	442	1	the	the	DET
taxlaw-12713	442	2	section	section	NOUN
taxlaw-12713	442	3	4958	4958	NUM
taxlaw-12713	442	4	tax	tax	NOUN
taxlaw-12713	442	5	on	on	ADP
taxlaw-12713	442	6	excess	excess	ADJ
taxlaw-12713	442	7	benefit	benefit	NOUN
taxlaw-12713	442	8	transactions	transaction	NOUN
taxlaw-12713	442	9	is	be	AUX
taxlaw-12713	442	10	an	an	DET
taxlaw-12713	442	11	example.131	example.131	PROPN
taxlaw-12713	442	12	congress	congress	PROPN
taxlaw-12713	442	13	more	more	ADV
taxlaw-12713	442	14	recently	recently	ADV
taxlaw-12713	442	15	placed	place	VERB
taxlaw-12713	442	16	taxes	taxis	NOUN
taxlaw-12713	442	17	and	and	CCONJ
taxlaw-12713	442	18	regulatory	regulatory	ADJ
taxlaw-12713	442	19	systems	system	NOUN
taxlaw-12713	442	20	on	on	ADP
taxlaw-12713	442	21	specific	specific	ADJ
taxlaw-12713	442	22	types	type	NOUN
taxlaw-12713	442	23	of	of	ADP
taxlaw-12713	442	24	charitable	charitable	ADJ
taxlaw-12713	442	25	organizations	organization	NOUN
taxlaw-12713	442	26	,	,	PUNCT
taxlaw-12713	442	27	such	such	ADJ
taxlaw-12713	442	28	as	as	ADP
taxlaw-12713	442	29	donor	donor	NOUN
taxlaw-12713	442	30	advised	advise	VERB
taxlaw-12713	442	31	funds	fund	NOUN
taxlaw-12713	442	32	and	and	CCONJ
taxlaw-12713	442	33	credit	credit	NOUN
taxlaw-12713	442	34	counseling	counseling	NOUN
taxlaw-12713	442	35	organizations	organization	NOUN
taxlaw-12713	442	36	,	,	PUNCT
taxlaw-12713	442	37	including	include	VERB
taxlaw-12713	442	38	upon	upon	SCONJ
taxlaw-12713	442	39	the	the	DET
taxlaw-12713	442	40	governance	governance	NOUN
taxlaw-12713	442	41	of	of	ADP
taxlaw-12713	442	42	those	those	DET
taxlaw-12713	442	43	organizations.132	organizations.132	NOUN
taxlaw-12713	442	44	in	in	ADP
taxlaw-12713	442	45	an	an	DET
taxlaw-12713	442	46	effort	effort	NOUN
taxlaw-12713	442	47	to	to	PART
taxlaw-12713	442	48	bring	bring	VERB
taxlaw-12713	442	49	greater	great	ADJ
taxlaw-12713	442	50	transparency	transparency	NOUN
taxlaw-12713	442	51	and	and	CCONJ
taxlaw-12713	442	52	democratic	democratic	ADJ
taxlaw-12713	442	53	control	control	NOUN
taxlaw-12713	442	54	over	over	ADP
taxlaw-12713	442	55	charities	charity	NOUN
taxlaw-12713	442	56	,	,	PUNCT
taxlaw-12713	442	57	congress	congress	PROPN
taxlaw-12713	442	58	requires	require	VERB
taxlaw-12713	442	59	that	that	SCONJ
taxlaw-12713	442	60	charities	charity	NOUN
taxlaw-12713	442	61	provide	provide	VERB
taxlaw-12713	442	62	information	information	NOUN
taxlaw-12713	442	63	returns	return	NOUN
taxlaw-12713	442	64	(	(	PUNCT
taxlaw-12713	442	65	the	the	DET
taxlaw-12713	442	66	form	form	NOUN
taxlaw-12713	442	67	990	990	NUM
taxlaw-12713	442	68	)	)	PUNCT
taxlaw-12713	442	69	to	to	ADP
taxlaw-12713	442	70	the	the	DET
taxlaw-12713	442	71	irs	irs	PROPN
taxlaw-12713	442	72	that	that	PRON
taxlaw-12713	442	73	are	be	AUX
taxlaw-12713	442	74	made	make	VERB
taxlaw-12713	442	75	public.133	public.133	PRON
taxlaw-12713	442	76	thus	thus	ADV
taxlaw-12713	442	77	the	the	DET
taxlaw-12713	442	78	irs	irs	PROPN
taxlaw-12713	442	79	regulates	regulate	VERB
taxlaw-12713	442	80	nonprofits	nonprofit	NOUN
taxlaw-12713	442	81	both	both	CCONJ
taxlaw-12713	442	82	by	by	ADP
taxlaw-12713	442	83	the	the	DET
taxlaw-12713	442	84	law	law	NOUN
taxlaw-12713	442	85	it	it	PRON
taxlaw-12713	442	86	enforces	enforce	VERB
taxlaw-12713	442	87	,	,	PUNCT
taxlaw-12713	442	88	the	the	DET
taxlaw-12713	442	89	rules	rule	NOUN
taxlaw-12713	442	90	it	it	PRON
taxlaw-12713	442	91	promulgates	promulgate	VERB
taxlaw-12713	442	92	,	,	PUNCT
taxlaw-12713	442	93	and	and	CCONJ
taxlaw-12713	442	94	the	the	DET
taxlaw-12713	442	95	disclosure	disclosure	NOUN
taxlaw-12713	442	96	system	system	NOUN
taxlaw-12713	442	97	that	that	PRON
taxlaw-12713	442	98	it	it	PRON
taxlaw-12713	442	99	oversees	oversee	VERB
taxlaw-12713	442	100	.	.	PUNCT
taxlaw-12713	443	1	this	this	DET
taxlaw-12713	443	2	part	part	NOUN
taxlaw-12713	443	3	ii(c	ii(c	NOUN
taxlaw-12713	443	4	)	)	PUNCT
taxlaw-12713	443	5	reviews	review	VERB
taxlaw-12713	443	6	the	the	DET
taxlaw-12713	443	7	federal	federal	ADJ
taxlaw-12713	443	8	tax	tax	NOUN
taxlaw-12713	443	9	law	law	NOUN
taxlaw-12713	443	10	regime	regime	NOUN
taxlaw-12713	443	11	that	that	PRON
taxlaw-12713	443	12	applies	apply	VERB
taxlaw-12713	443	13	to	to	ADP
taxlaw-12713	443	14	charities	charity	NOUN
taxlaw-12713	443	15	more	more	ADV
taxlaw-12713	443	16	closely	closely	ADV
taxlaw-12713	443	17	.	.	PUNCT
taxlaw-12713	444	1	1	1	X
taxlaw-12713	444	2	.	.	X
taxlaw-12713	444	3	federal	federal	ADJ
taxlaw-12713	444	4	charity	charity	NOUN
taxlaw-12713	444	5	tax	tax	NOUN
taxlaw-12713	444	6	law	law	NOUN
taxlaw-12713	444	7	the	the	DET
taxlaw-12713	444	8	tax	tax	NOUN
taxlaw-12713	444	9	law	law	NOUN
taxlaw-12713	444	10	rules	rule	NOUN
taxlaw-12713	444	11	focus	focus	VERB
taxlaw-12713	444	12	first	first	ADV
taxlaw-12713	444	13	and	and	CCONJ
taxlaw-12713	444	14	foremost	foremost	ADV
taxlaw-12713	444	15	on	on	ADP
taxlaw-12713	444	16	ensuring	ensure	VERB
taxlaw-12713	444	17	that	that	SCONJ
taxlaw-12713	444	18	a	a	DET
taxlaw-12713	444	19	charitable	charitable	ADJ
taxlaw-12713	444	20	organization	organization	NOUN
taxlaw-12713	444	21	is	be	AUX
taxlaw-12713	444	22	operated	operate	VERB
taxlaw-12713	444	23	to	to	PART
taxlaw-12713	444	24	further	further	VERB
taxlaw-12713	444	25	a	a	DET
taxlaw-12713	444	26	charitable	charitable	ADJ
taxlaw-12713	444	27	purpose	purpose	NOUN
taxlaw-12713	444	28	.	.	PUNCT
taxlaw-12713	445	1	under	under	ADP
taxlaw-12713	445	2	section	section	NOUN
taxlaw-12713	445	3	501(c)(3	501(c)(3	NUM
taxlaw-12713	445	4	)	)	PUNCT
taxlaw-12713	445	5	,	,	PUNCT
taxlaw-12713	445	6	a	a	DET
taxlaw-12713	445	7	charitable	charitable	ADJ
taxlaw-12713	445	8	organization	organization	NOUN
taxlaw-12713	445	9	must	must	AUX
taxlaw-12713	445	10	be	be	AUX
taxlaw-12713	445	11	“	"	PUNCT
taxlaw-12713	445	12	organized	organize	VERB
taxlaw-12713	445	13	and	and	CCONJ
taxlaw-12713	445	14	operated	operate	VERB
taxlaw-12713	445	15	exclusively	exclusively	ADV
taxlaw-12713	445	16	”	"	PUNCT
taxlaw-12713	445	17	for	for	ADP
taxlaw-12713	445	18	a	a	DET
taxlaw-12713	445	19	charitable	charitable	ADJ
taxlaw-12713	445	20	purpose.134	purpose.134	NOUN
taxlaw-12713	445	21	the	the	DET
taxlaw-12713	445	22	notion	notion	NOUN
taxlaw-12713	445	23	of	of	ADP
taxlaw-12713	445	24	charitable	charitable	ADJ
taxlaw-12713	445	25	purpose	purpose	NOUN
taxlaw-12713	445	26	is	be	AUX
taxlaw-12713	445	27	derived	derive	VERB
taxlaw-12713	445	28	directly	directly	ADV
taxlaw-12713	445	29	from	from	ADP
taxlaw-12713	445	30	charitable	charitable	ADJ
taxlaw-12713	445	31	trust	trust	NOUN
taxlaw-12713	445	32	law.135	law.135	NOUN
taxlaw-12713	445	33	for	for	ADP
taxlaw-12713	445	34	example	example	NOUN
taxlaw-12713	445	35	,	,	PUNCT
taxlaw-12713	445	36	irs	irs	PROPN
taxlaw-12713	445	37	guidance	guidance	NOUN
taxlaw-12713	445	38	regarding	regard	VERB
taxlaw-12713	445	39	hospitals	hospital	NOUN
taxlaw-12713	445	40	holds	hold	VERB
taxlaw-12713	445	41	that	that	SCONJ
taxlaw-12713	445	42	the	the	DET
taxlaw-12713	445	43	promotion	promotion	NOUN
taxlaw-12713	445	44	of	of	ADP
taxlaw-12713	445	45	health	health	NOUN
taxlaw-12713	445	46	is	be	AUX
taxlaw-12713	445	47	a	a	DET
taxlaw-12713	445	48	charitable	charitable	ADJ
taxlaw-12713	445	49	purpose	purpose	NOUN
taxlaw-12713	445	50	under	under	ADP
taxlaw-12713	445	51	the	the	DET
taxlaw-12713	445	52	tax	tax	NOUN
taxlaw-12713	445	53	law	law	NOUN
taxlaw-12713	445	54	because	because	SCONJ
taxlaw-12713	445	55	it	it	PRON
taxlaw-12713	445	56	is	be	AUX
taxlaw-12713	445	57	such	such	DET
taxlaw-12713	445	58	a	a	DET
taxlaw-12713	445	59	purpose	purpose	NOUN
taxlaw-12713	445	60	under	under	ADP
taxlaw-12713	445	61	charitable	charitable	ADJ
taxlaw-12713	445	62	trust	trust	NOUN
taxlaw-12713	445	63	law.136	law.136	NOUN
taxlaw-12713	445	64	this	this	DET
taxlaw-12713	445	65	same	same	ADJ
taxlaw-12713	445	66	idea	idea	NOUN
taxlaw-12713	445	67	repeats	repeat	NOUN
taxlaw-12713	445	68	in	in	ADP
taxlaw-12713	445	69	other	other	ADJ
taxlaw-12713	445	70	areas	area	NOUN
taxlaw-12713	445	71	of	of	ADP
taxlaw-12713	445	72	charitable	charitable	ADJ
taxlaw-12713	445	73	purposes	purpose	NOUN
taxlaw-12713	445	74	such	such	ADJ
taxlaw-12713	445	75	as	as	ADP
taxlaw-12713	445	76	educational,137	educational,137	PROPN
taxlaw-12713	445	77	religious	religious	ADJ
taxlaw-12713	445	78	,	,	PUNCT
taxlaw-12713	445	79	scientific	scientific	ADJ
taxlaw-12713	445	80	,	,	PUNCT
taxlaw-12713	445	81	sometimes	sometimes	ADV
taxlaw-12713	445	82	the	the	DET
taxlaw-12713	445	83	environment,138	environment,138	PROPN
taxlaw-12713	445	84	poverty	poverty	NOUN
taxlaw-12713	445	85	relief	relief	NOUN
taxlaw-12713	445	86	,	,	PUNCT
taxlaw-12713	445	87	and	and	CCONJ
taxlaw-12713	445	88	so	so	ADV
taxlaw-12713	445	89	on	on	ADV
taxlaw-12713	445	90	.	.	PUNCT
taxlaw-12713	446	1	though	though	SCONJ
taxlaw-12713	446	2	charitable	charitable	ADJ
taxlaw-12713	446	3	purpose	purpose	NOUN
taxlaw-12713	446	4	as	as	ADP
taxlaw-12713	446	5	a	a	DET
taxlaw-12713	446	6	matter	matter	NOUN
taxlaw-12713	446	7	of	of	ADP
taxlaw-12713	446	8	united	united	PROPN
taxlaw-12713	446	9	states	states	PROPN
taxlaw-12713	446	10	law	law	NOUN
taxlaw-12713	446	11	was	be	AUX
taxlaw-12713	446	12	once	once	ADV
taxlaw-12713	446	13	a	a	DET
taxlaw-12713	446	14	question	question	NOUN
taxlaw-12713	446	15	of	of	ADP
taxlaw-12713	446	16	probate	probate	NOUN
taxlaw-12713	446	17	,	,	PUNCT
taxlaw-12713	446	18	it	it	PRON
taxlaw-12713	446	19	is	be	AUX
taxlaw-12713	446	20	most	most	ADV
taxlaw-12713	446	21	publicly	publicly	ADV
taxlaw-12713	446	22	salient	salient	ADJ
taxlaw-12713	446	23	today	today	NOUN
taxlaw-12713	446	24	as	as	ADP
taxlaw-12713	446	25	a	a	DET
taxlaw-12713	446	26	matter	matter	NOUN
taxlaw-12713	446	27	of	of	ADP
taxlaw-12713	446	28	federal	federal	ADJ
taxlaw-12713	446	29	income	income	NOUN
taxlaw-12713	446	30	tax	tax	NOUN
taxlaw-12713	446	31	law.139	law.139	NOUN
taxlaw-12713	446	32	in	in	ADP
taxlaw-12713	446	33	regulating	regulate	VERB
taxlaw-12713	446	34	charitable	charitable	ADJ
taxlaw-12713	446	35	purposes	purpose	NOUN
taxlaw-12713	446	36	,	,	PUNCT
taxlaw-12713	446	37	the	the	DET
taxlaw-12713	446	38	irs	irs	PROPN
taxlaw-12713	446	39	must	must	AUX
taxlaw-12713	446	40	determine	determine	VERB
taxlaw-12713	446	41	how	how	SCONJ
taxlaw-12713	446	42	much	much	ADJ
taxlaw-12713	446	43	charity	charity	NOUN
taxlaw-12713	446	44	an	an	DET
taxlaw-12713	446	45	organization	organization	NOUN
taxlaw-12713	446	46	must	must	AUX
taxlaw-12713	446	47	further	far	ADV
taxlaw-12713	446	48	to	to	PART
taxlaw-12713	446	49	be	be	AUX
taxlaw-12713	446	50	considered	consider	VERB
taxlaw-12713	446	51	charitable	charitable	ADJ
taxlaw-12713	446	52	under	under	ADP
taxlaw-12713	446	53	section	section	NOUN
taxlaw-12713	446	54	501(c)(3	501(c)(3	NUM
taxlaw-12713	446	55	)	)	PUNCT
taxlaw-12713	446	56	.	.	PUNCT
taxlaw-12713	447	1	congress	congress	PROPN
taxlaw-12713	447	2	provides	provide	VERB
taxlaw-12713	447	3	that	that	SCONJ
taxlaw-12713	447	4	a	a	DET
taxlaw-12713	447	5	charity	charity	NOUN
taxlaw-12713	447	6	must	must	AUX
taxlaw-12713	447	7	be	be	AUX
taxlaw-12713	447	8	“	"	PUNCT
taxlaw-12713	447	9	organized	organize	VERB
taxlaw-12713	447	10	and	and	CCONJ
taxlaw-12713	447	11	operated	operate	VERB
taxlaw-12713	447	12	exclusively	exclusively	ADV
taxlaw-12713	447	13	”	"	PUNCT
taxlaw-12713	447	14	for	for	ADP
taxlaw-12713	447	15	charitable	charitable	ADJ
taxlaw-12713	447	16	purposes.140	purposes.140	NOUN
taxlaw-12713	447	17	though	though	SCONJ
taxlaw-12713	447	18	“	"	PUNCT
taxlaw-12713	447	19	exclusively	exclusively	ADV
taxlaw-12713	447	20	”	"	PUNCT
taxlaw-12713	447	21	sounds	sound	VERB
taxlaw-12713	447	22	absolute	absolute	ADJ
taxlaw-12713	447	23	,	,	PUNCT
taxlaw-12713	447	24	a	a	DET
taxlaw-12713	447	25	charitable	charitable	ADJ
taxlaw-12713	447	26	organization	organization	NOUN
taxlaw-12713	447	27	is	be	AUX
taxlaw-12713	447	28	allowed	allow	VERB
taxlaw-12713	447	29	to	to	PART
taxlaw-12713	447	30	further	further	VERB
taxlaw-12713	447	31	non	non	ADJ
taxlaw-12713	447	32	-	-	ADJ
taxlaw-12713	447	33	substantial	substantial	ADJ
taxlaw-12713	447	34	purposes	purpose	NOUN
taxlaw-12713	447	35	other	other	ADJ
taxlaw-12713	447	36	than	than	ADP
taxlaw-12713	447	37	its	its	PRON
taxlaw-12713	447	38	charitable	charitable	ADJ
taxlaw-12713	447	39	purpose	purpose	NOUN
taxlaw-12713	447	40	.	.	PUNCT
taxlaw-12713	448	1	the	the	DET
taxlaw-12713	448	2	supreme	supreme	PROPN
taxlaw-12713	448	3	court	court	PROPN
taxlaw-12713	448	4	has	have	AUX
taxlaw-12713	448	5	held	hold	VERB
taxlaw-12713	448	6	that	that	SCONJ
taxlaw-12713	448	7	“	"	PUNCT
taxlaw-12713	448	8	an	an	DET
taxlaw-12713	448	9	organization	organization	NOUN
taxlaw-12713	448	10	must	must	AUX
taxlaw-12713	448	11	be	be	AUX
taxlaw-12713	448	12	devoted	devote	VERB
taxlaw-12713	448	13	to	to	ADP
taxlaw-12713	448	14	[	[	PUNCT
taxlaw-12713	448	15	its	its	PRON
taxlaw-12713	448	16	exempt	exempt	ADJ
taxlaw-12713	448	17	]	]	PUNCT
taxlaw-12713	448	18	purposes	purpose	NOUN
taxlaw-12713	448	19	exclusively	exclusively	ADV
taxlaw-12713	448	20	.	.	PUNCT
taxlaw-12713	448	21	.	.	PUNCT
taxlaw-12713	448	22	.	.	PUNCT
taxlaw-12713	448	23	.	.	PUNCT
taxlaw-12713	449	1	the	the	DET
taxlaw-12713	449	2	presence	presence	NOUN
taxlaw-12713	449	3	of	of	ADP
taxlaw-12713	449	4	a	a	DET
taxlaw-12713	449	5	single	single	ADJ
taxlaw-12713	449	6	non-[exempt	non-[exempt	PROPN
taxlaw-12713	449	7	]	]	X
taxlaw-12713	449	8	purpose	purpose	NOUN
taxlaw-12713	449	9	,	,	PUNCT
taxlaw-12713	449	10	131	131	NUM
taxlaw-12713	449	11	i.r.c	i.r.c	NOUN
taxlaw-12713	449	12	.	.	PUNCT
taxlaw-12713	450	1	§	§	PROPN
taxlaw-12713	450	2	4958	4958	NUM
taxlaw-12713	450	3	.	.	PUNCT
taxlaw-12713	451	1	132	132	NUM
taxlaw-12713	451	2	i.r.c	i.r.c	NOUN
taxlaw-12713	451	3	.	.	PUNCT
taxlaw-12713	452	1	§	§	PROPN
taxlaw-12713	452	2	§	§	PROPN
taxlaw-12713	452	3	4966	4966	NUM
taxlaw-12713	452	4	,	,	PUNCT
taxlaw-12713	452	5	501(q	501(q	NUM
taxlaw-12713	452	6	)	)	PUNCT
taxlaw-12713	452	7	.	.	PUNCT
taxlaw-12713	453	1	133	133	NUM
taxlaw-12713	453	2	i.r.c	i.r.c	NOUN
taxlaw-12713	453	3	.	.	PUNCT
taxlaw-12713	454	1	§	§	PROPN
taxlaw-12713	454	2	6033	6033	NUM
taxlaw-12713	454	3	.	.	PUNCT
taxlaw-12713	455	1	134	134	NUM
taxlaw-12713	455	2	i.r.c	i.r.c	NOUN
taxlaw-12713	455	3	.	.	PUNCT
taxlaw-12713	456	1	§	§	PROPN
taxlaw-12713	456	2	501(c)(3	501(c)(3	NUM
taxlaw-12713	456	3	)	)	PUNCT
taxlaw-12713	456	4	.	.	PUNCT
taxlaw-12713	457	1	135	135	NUM
taxlaw-12713	457	2	bob	bob	PROPN
taxlaw-12713	457	3	jones	jones	PROPN
taxlaw-12713	457	4	univ	univ	PROPN
taxlaw-12713	457	5	.	.	PUNCT
taxlaw-12713	458	1	v.	v.	PROPN
taxlaw-12713	458	2	united	united	PROPN
taxlaw-12713	458	3	states	states	PROPN
taxlaw-12713	458	4	,	,	PUNCT
taxlaw-12713	458	5	461	461	NUM
taxlaw-12713	458	6	u.s	u.s	PROPN
taxlaw-12713	458	7	.	.	PROPN
taxlaw-12713	458	8	574	574	NUM
taxlaw-12713	458	9	,	,	PUNCT
taxlaw-12713	458	10	588	588	NUM
taxlaw-12713	458	11	n.12	n.12	NOUN
taxlaw-12713	458	12	(	(	PUNCT
taxlaw-12713	458	13	1983	1983	NUM
taxlaw-12713	458	14	)	)	PUNCT
taxlaw-12713	458	15	(	(	PUNCT
taxlaw-12713	458	16	“	"	PUNCT
taxlaw-12713	458	17	the	the	DET
taxlaw-12713	458	18	form	form	NOUN
taxlaw-12713	458	19	and	and	CCONJ
taxlaw-12713	458	20	history	history	NOUN
taxlaw-12713	458	21	of	of	ADP
taxlaw-12713	458	22	the	the	DET
taxlaw-12713	458	23	charitable	charitable	ADJ
taxlaw-12713	458	24	exemption	exemption	NOUN
taxlaw-12713	458	25	and	and	CCONJ
taxlaw-12713	458	26	deduction	deduction	NOUN
taxlaw-12713	458	27	sections	section	NOUN
taxlaw-12713	458	28	of	of	ADP
taxlaw-12713	458	29	the	the	DET
taxlaw-12713	458	30	various	various	ADJ
taxlaw-12713	458	31	income	income	NOUN
taxlaw-12713	458	32	tax	tax	NOUN
taxlaw-12713	458	33	acts	act	NOUN
taxlaw-12713	458	34	reveal	reveal	VERB
taxlaw-12713	458	35	that	that	SCONJ
taxlaw-12713	458	36	congress	congress	PROPN
taxlaw-12713	458	37	was	be	AUX
taxlaw-12713	458	38	guided	guide	VERB
taxlaw-12713	458	39	by	by	ADP
taxlaw-12713	458	40	the	the	DET
taxlaw-12713	458	41	common	common	ADJ
taxlaw-12713	458	42	law	law	NOUN
taxlaw-12713	458	43	of	of	ADP
taxlaw-12713	458	44	charitable	charitable	ADJ
taxlaw-12713	458	45	trusts	trust	NOUN
taxlaw-12713	458	46	.	.	PUNCT
taxlaw-12713	458	47	”	"	PUNCT
taxlaw-12713	458	48	)	)	PUNCT
taxlaw-12713	458	49	;	;	PUNCT
taxlaw-12713	458	50	see	see	VERB
taxlaw-12713	458	51	also	also	ADV
taxlaw-12713	458	52	treas	treas	PROPN
taxlaw-12713	458	53	.	.	PUNCT
taxlaw-12713	459	1	reg	reg	PROPN
taxlaw-12713	459	2	.	.	PUNCT
taxlaw-12713	460	1	§	§	PROPN
taxlaw-12713	460	2	1.501(c)(3)-1(d)(2	1.501(c)(3)-1(d)(2	NUM
taxlaw-12713	460	3	)	)	PUNCT
taxlaw-12713	460	4	(	(	PUNCT
taxlaw-12713	460	5	stating	state	VERB
taxlaw-12713	460	6	that	that	SCONJ
taxlaw-12713	460	7	charitable	charitable	ADJ
taxlaw-12713	460	8	purpose	purpose	NOUN
taxlaw-12713	460	9	is	be	AUX
taxlaw-12713	460	10	“	"	PUNCT
taxlaw-12713	460	11	used	use	VERB
taxlaw-12713	460	12	.	.	PUNCT
taxlaw-12713	460	13	.	.	PUNCT
taxlaw-12713	460	14	.	.	PUNCT
taxlaw-12713	461	1	in	in	ADP
taxlaw-12713	461	2	its	its	PRON
taxlaw-12713	461	3	generally	generally	ADV
taxlaw-12713	461	4	accepted	accept	VERB
taxlaw-12713	461	5	legal	legal	ADJ
taxlaw-12713	461	6	sense	sense	NOUN
taxlaw-12713	461	7	”	"	PUNCT
taxlaw-12713	461	8	)	)	PUNCT
taxlaw-12713	461	9	.	.	PUNCT
taxlaw-12713	462	1	136	136	NUM
taxlaw-12713	462	2	rev	rev	VERB
taxlaw-12713	462	3	.	.	PUNCT
taxlaw-12713	462	4	rul	rul	NOUN
taxlaw-12713	462	5	.	.	PUNCT
taxlaw-12713	463	1	69	69	NUM
taxlaw-12713	463	2	-	-	SYM
taxlaw-12713	463	3	545	545	NUM
taxlaw-12713	463	4	,	,	PUNCT
taxlaw-12713	463	5	1969	1969	NUM
taxlaw-12713	463	6	-	-	SYM
taxlaw-12713	463	7	2	2	NUM
taxlaw-12713	463	8	c.b	c.b	PROPN
taxlaw-12713	463	9	.	.	PROPN
taxlaw-12713	463	10	117	117	NUM
taxlaw-12713	463	11	(	(	PUNCT
taxlaw-12713	463	12	“	"	PUNCT
taxlaw-12713	463	13	in	in	ADP
taxlaw-12713	463	14	the	the	DET
taxlaw-12713	463	15	general	general	ADJ
taxlaw-12713	463	16	law	law	NOUN
taxlaw-12713	463	17	of	of	ADP
taxlaw-12713	463	18	charity	charity	NOUN
taxlaw-12713	463	19	,	,	PUNCT
taxlaw-12713	463	20	the	the	DET
taxlaw-12713	463	21	promotion	promotion	NOUN
taxlaw-12713	463	22	of	of	ADP
taxlaw-12713	463	23	health	health	NOUN
taxlaw-12713	463	24	is	be	AUX
taxlaw-12713	463	25	considered	consider	VERB
taxlaw-12713	463	26	to	to	PART
taxlaw-12713	463	27	be	be	AUX
taxlaw-12713	463	28	a	a	DET
taxlaw-12713	463	29	charitable	charitable	ADJ
taxlaw-12713	463	30	purpose	purpose	NOUN
taxlaw-12713	463	31	;	;	PUNCT
taxlaw-12713	463	32	”	"	PUNCT
taxlaw-12713	463	33	(	(	PUNCT
taxlaw-12713	463	34	citing	cite	VERB
taxlaw-12713	463	35	restatement	restatement	NOUN
taxlaw-12713	463	36	(	(	PUNCT
taxlaw-12713	463	37	second	second	ADJ
taxlaw-12713	463	38	)	)	PUNCT
taxlaw-12713	463	39	of	of	ADP
taxlaw-12713	463	40	trs	trs	PROPN
taxlaw-12713	463	41	.	.	PUNCT
taxlaw-12713	464	1	§	§	PROPN
taxlaw-12713	464	2	§	§	PROPN
taxlaw-12713	464	3	368	368	NUM
taxlaw-12713	464	4	,	,	PUNCT
taxlaw-12713	464	5	372	372	NUM
taxlaw-12713	464	6	(	(	PUNCT
taxlaw-12713	464	7	am	am	PROPN
taxlaw-12713	464	8	.	.	PUNCT
taxlaw-12713	464	9	l.	l.	PROPN
taxlaw-12713	464	10	inst	inst	PROPN
taxlaw-12713	464	11	.	.	PUNCT
taxlaw-12713	464	12	1959	1959	NUM
taxlaw-12713	464	13	)	)	PUNCT
taxlaw-12713	464	14	;	;	PUNCT
taxlaw-12713	464	15	iv	iv	X
taxlaw-12713	464	16	scott	scott	PROPN
taxlaw-12713	464	17	on	on	ADP
taxlaw-12713	464	18	trusts	trust	NOUN
taxlaw-12713	464	19	(	(	PUNCT
taxlaw-12713	464	20	3rd	3rd	ADJ
taxlaw-12713	464	21	ed	ed	NOUN
taxlaw-12713	464	22	.	.	PROPN
taxlaw-12713	464	23	1967	1967	NUM
taxlaw-12713	464	24	)	)	PUNCT
taxlaw-12713	464	25	,	,	PUNCT
taxlaw-12713	464	26	§	§	PROPN
taxlaw-12713	464	27	§	§	PROPN
taxlaw-12713	464	28	368	368	NUM
taxlaw-12713	464	29	,	,	PUNCT
taxlaw-12713	464	30	372	372	NUM
taxlaw-12713	464	31	.	.	PUNCT
taxlaw-12713	464	32	)	)	PUNCT
taxlaw-12713	464	33	)	)	PUNCT
taxlaw-12713	464	34	.	.	PUNCT
taxlaw-12713	465	1	137	137	NUM
taxlaw-12713	465	2	treas	trea	NOUN
taxlaw-12713	465	3	.	.	PUNCT
taxlaw-12713	466	1	reg	reg	PROPN
taxlaw-12713	466	2	.	.	PUNCT
taxlaw-12713	467	1	§	§	PROPN
taxlaw-12713	467	2	1.501(c)(3)-1(d)(2	1.501(c)(3)-1(d)(2	NUM
taxlaw-12713	467	3	)	)	PUNCT
taxlaw-12713	467	4	(	(	PUNCT
taxlaw-12713	467	5	as	as	SCONJ
taxlaw-12713	467	6	amended	amend	VERB
taxlaw-12713	467	7	in	in	ADP
taxlaw-12713	467	8	2017	2017	NUM
taxlaw-12713	467	9	)	)	PUNCT
taxlaw-12713	467	10	;	;	PUNCT
taxlaw-12713	467	11	rev	rev	PROPN
taxlaw-12713	467	12	.	.	PROPN
taxlaw-12713	468	1	rul	rul	NOUN
taxlaw-12713	468	2	.	.	PUNCT
taxlaw-12713	469	1	71	71	NUM
taxlaw-12713	469	2	-	-	SYM
taxlaw-12713	469	3	447	447	NUM
taxlaw-12713	469	4	,	,	PUNCT
taxlaw-12713	469	5	1971	1971	NUM
taxlaw-12713	469	6	-	-	SYM
taxlaw-12713	469	7	2	2	NUM
taxlaw-12713	469	8	c.b	c.b	PROPN
taxlaw-12713	469	9	.	.	PROPN
taxlaw-12713	469	10	230	230	NUM
taxlaw-12713	469	11	,	,	PUNCT
taxlaw-12713	469	12	230	230	NUM
taxlaw-12713	469	13	;	;	PUNCT
taxlaw-12713	469	14	see	see	VERB
taxlaw-12713	469	15	also	also	ADV
taxlaw-12713	469	16	treas	treas	PROPN
taxlaw-12713	469	17	.	.	PUNCT
taxlaw-12713	470	1	reg	reg	PROPN
taxlaw-12713	470	2	.	.	PUNCT
taxlaw-12713	471	1	§	§	PROPN
taxlaw-12713	471	2	1.501(c)(3)-1(d)(3	1.501(c)(3)-1(d)(3	NUM
taxlaw-12713	471	3	)	)	PUNCT
taxlaw-12713	471	4	(	(	PUNCT
taxlaw-12713	471	5	as	as	SCONJ
taxlaw-12713	471	6	amended	amend	VERB
taxlaw-12713	471	7	in	in	ADP
taxlaw-12713	471	8	2017	2017	NUM
taxlaw-12713	471	9	)	)	PUNCT
taxlaw-12713	471	10	.	.	PUNCT
taxlaw-12713	472	1	138	138	NUM
taxlaw-12713	472	2	see	see	NOUN
taxlaw-12713	472	3	,	,	PUNCT
taxlaw-12713	472	4	e.g.	e.g.	ADV
taxlaw-12713	472	5	,	,	PUNCT
taxlaw-12713	472	6	rev	rev	PROPN
taxlaw-12713	472	7	.	.	PROPN
taxlaw-12713	473	1	rul	rul	PROPN
taxlaw-12713	473	2	.	.	PUNCT
taxlaw-12713	474	1	76	76	NUM
taxlaw-12713	474	2	-	-	SYM
taxlaw-12713	474	3	204	204	NUM
taxlaw-12713	474	4	,	,	PUNCT
taxlaw-12713	474	5	1976	1976	NUM
taxlaw-12713	474	6	-	-	SYM
taxlaw-12713	474	7	1	1	NUM
taxlaw-12713	474	8	c.b	c.b	PROPN
taxlaw-12713	474	9	.	.	PROPN
taxlaw-12713	474	10	152	152	NUM
taxlaw-12713	474	11	.	.	NOUN
taxlaw-12713	474	12	139	139	NUM
taxlaw-12713	475	1	sometimes	sometimes	ADV
taxlaw-12713	475	2	state	state	NOUN
taxlaw-12713	475	3	property	property	NOUN
taxlaw-12713	475	4	tax	tax	NOUN
taxlaw-12713	475	5	regimes	regime	NOUN
taxlaw-12713	475	6	or	or	CCONJ
taxlaw-12713	475	7	state	state	NOUN
taxlaw-12713	475	8	constitutions	constitution	NOUN
taxlaw-12713	475	9	are	be	AUX
taxlaw-12713	475	10	used	use	VERB
taxlaw-12713	475	11	to	to	PART
taxlaw-12713	475	12	exclude	exclude	VERB
taxlaw-12713	475	13	hospitals	hospital	NOUN
taxlaw-12713	475	14	from	from	ADP
taxlaw-12713	475	15	the	the	DET
taxlaw-12713	475	16	notion	notion	NOUN
taxlaw-12713	475	17	of	of	ADP
taxlaw-12713	475	18	charitable	charitable	ADJ
taxlaw-12713	475	19	.	.	PUNCT
taxlaw-12713	476	1	see	see	VERB
taxlaw-12713	476	2	,	,	PUNCT
taxlaw-12713	476	3	e.g.	e.g.	ADV
taxlaw-12713	476	4	,	,	PUNCT
taxlaw-12713	476	5	bruce	bruce	PROPN
taxlaw-12713	476	6	japsen	japsen	PROPN
taxlaw-12713	476	7	,	,	PUNCT
taxlaw-12713	476	8	state	state	NOUN
taxlaw-12713	476	9	challenging	challenging	ADJ
taxlaw-12713	476	10	hospitals	hospital	NOUN
taxlaw-12713	476	11	’	'	PUNCT
taxlaw-12713	476	12	tax	tax	NOUN
taxlaw-12713	476	13	exemptions	exemption	NOUN
taxlaw-12713	476	14	,	,	PUNCT
taxlaw-12713	476	15	ny	ny	PROPN
taxlaw-12713	476	16	times	times	PROPN
taxlaw-12713	476	17	(	(	PUNCT
taxlaw-12713	476	18	sep	sep	PROPN
taxlaw-12713	476	19	.	.	PROPN
taxlaw-12713	476	20	10	10	NUM
taxlaw-12713	476	21	,	,	PUNCT
taxlaw-12713	476	22	2011	2011	NUM
taxlaw-12713	476	23	)	)	PUNCT
taxlaw-12713	476	24	,	,	PUNCT
taxlaw-12713	476	25	https://www.nytimes.com/2011/09/11/us/11cnchospitals.html	https://www.nytimes.com/2011/09/11/us/11cnchospitals.html	NUM
taxlaw-12713	476	26	[	[	X
taxlaw-12713	476	27	perma.cc/	perma.cc/	NOUN
taxlaw-12713	476	28	3qer	3qer	NUM
taxlaw-12713	476	29	-	-	PUNCT
taxlaw-12713	476	30	x8qa	x8qa	NUM
taxlaw-12713	476	31	]	]	X
taxlaw-12713	476	32	.	.	PUNCT
taxlaw-12713	477	1	but	but	CCONJ
taxlaw-12713	477	2	not	not	PART
taxlaw-12713	477	3	all	all	DET
taxlaw-12713	477	4	states	state	NOUN
taxlaw-12713	477	5	have	have	VERB
taxlaw-12713	477	6	a	a	DET
taxlaw-12713	477	7	property	property	NOUN
taxlaw-12713	477	8	tax	tax	NOUN
taxlaw-12713	477	9	,	,	PUNCT
taxlaw-12713	477	10	and	and	CCONJ
taxlaw-12713	477	11	there	there	PRON
taxlaw-12713	477	12	is	be	VERB
taxlaw-12713	477	13	no	no	DET
taxlaw-12713	477	14	uniform	uniform	ADJ
taxlaw-12713	477	15	approach	approach	NOUN
taxlaw-12713	477	16	to	to	ADP
taxlaw-12713	477	17	charitable	charitable	ADJ
taxlaw-12713	477	18	purpose	purpose	NOUN
taxlaw-12713	477	19	across	across	ADP
taxlaw-12713	477	20	states	state	NOUN
taxlaw-12713	477	21	.	.	PUNCT
taxlaw-12713	478	1	140	140	NUM
taxlaw-12713	478	2	i.r.c	i.r.c	NOUN
taxlaw-12713	478	3	.	.	PUNCT
taxlaw-12713	479	1	§	§	PROPN
taxlaw-12713	479	2	501(c)(3	501(c)(3	NUM
taxlaw-12713	479	3	)	)	PUNCT
taxlaw-12713	479	4	(	(	PUNCT
taxlaw-12713	479	5	emphasis	emphasis	NOUN
taxlaw-12713	479	6	added	add	VERB
taxlaw-12713	479	7	)	)	PUNCT
taxlaw-12713	479	8	.	.	PUNCT
taxlaw-12713	480	1	2024	2024	NUM
taxlaw-12713	480	2	]	]	PUNCT
taxlaw-12713	480	3	keep	keep	VERB
taxlaw-12713	480	4	charitable	charitable	ADJ
taxlaw-12713	480	5	oversight	oversight	NOUN
taxlaw-12713	480	6	149	149	NUM
taxlaw-12713	480	7	if	if	SCONJ
taxlaw-12713	480	8	substantial	substantial	ADJ
taxlaw-12713	480	9	in	in	ADP
taxlaw-12713	480	10	nature	nature	NOUN
taxlaw-12713	480	11	,	,	PUNCT
taxlaw-12713	480	12	will	will	AUX
taxlaw-12713	480	13	destroy	destroy	VERB
taxlaw-12713	480	14	the	the	DET
taxlaw-12713	480	15	exemption	exemption	NOUN
taxlaw-12713	480	16	regardless	regardless	ADV
taxlaw-12713	480	17	of	of	ADP
taxlaw-12713	480	18	the	the	DET
taxlaw-12713	480	19	number	number	NOUN
taxlaw-12713	480	20	or	or	CCONJ
taxlaw-12713	480	21	importance	importance	NOUN
taxlaw-12713	480	22	of	of	ADP
taxlaw-12713	480	23	truly	truly	ADV
taxlaw-12713	480	24	[	[	X
taxlaw-12713	480	25	exempt	exempt	ADJ
taxlaw-12713	480	26	]	]	PUNCT
taxlaw-12713	480	27	purposes	purpose	NOUN
taxlaw-12713	480	28	.	.	PUNCT
taxlaw-12713	480	29	”141	”141	NOUN
taxlaw-12713	480	30	thus	thus	ADV
taxlaw-12713	480	31	,	,	PUNCT
taxlaw-12713	480	32	a	a	DET
taxlaw-12713	480	33	charity	charity	NOUN
taxlaw-12713	480	34	may	may	AUX
taxlaw-12713	480	35	legitimately	legitimately	ADV
taxlaw-12713	480	36	pay	pay	VERB
taxlaw-12713	480	37	an	an	DET
taxlaw-12713	480	38	employee	employee	NOUN
taxlaw-12713	480	39	to	to	PART
taxlaw-12713	480	40	carry	carry	VERB
taxlaw-12713	480	41	out	out	ADP
taxlaw-12713	480	42	a	a	DET
taxlaw-12713	480	43	charitable	charitable	ADJ
taxlaw-12713	480	44	task	task	NOUN
taxlaw-12713	480	45	even	even	ADV
taxlaw-12713	480	46	though	though	SCONJ
taxlaw-12713	480	47	it	it	PRON
taxlaw-12713	480	48	also	also	ADV
taxlaw-12713	480	49	accomplishes	accomplish	VERB
taxlaw-12713	480	50	the	the	DET
taxlaw-12713	480	51	selfish	selfish	ADJ
taxlaw-12713	480	52	ends	end	NOUN
taxlaw-12713	480	53	of	of	ADP
taxlaw-12713	480	54	the	the	DET
taxlaw-12713	480	55	employee	employee	NOUN
taxlaw-12713	480	56	.	.	PUNCT
taxlaw-12713	481	1	the	the	DET
taxlaw-12713	481	2	non	non	ADJ
taxlaw-12713	481	3	-	-	ADJ
taxlaw-12713	481	4	exempt	exempt	ADJ
taxlaw-12713	481	5	purpose	purpose	NOUN
taxlaw-12713	481	6	in	in	ADP
taxlaw-12713	481	7	that	that	DET
taxlaw-12713	481	8	case	case	NOUN
taxlaw-12713	481	9	would	would	AUX
taxlaw-12713	481	10	not	not	PART
taxlaw-12713	481	11	be	be	AUX
taxlaw-12713	481	12	substantial	substantial	ADJ
taxlaw-12713	481	13	.	.	PUNCT
taxlaw-12713	482	1	though	though	SCONJ
taxlaw-12713	482	2	there	there	PRON
taxlaw-12713	482	3	are	be	VERB
taxlaw-12713	482	4	two	two	NUM
taxlaw-12713	482	5	tests	test	NOUN
taxlaw-12713	482	6	inherent	inherent	ADJ
taxlaw-12713	482	7	within	within	ADP
taxlaw-12713	482	8	section	section	NOUN
taxlaw-12713	482	9	501(c)(3)—the	501(c)(3)—the	DET
taxlaw-12713	482	10	organizational	organizational	ADJ
taxlaw-12713	482	11	and	and	CCONJ
taxlaw-12713	482	12	the	the	DET
taxlaw-12713	482	13	operational	operational	ADJ
taxlaw-12713	482	14	tests	test	NOUN
taxlaw-12713	482	15	—	—	PUNCT
taxlaw-12713	482	16	this	this	DET
taxlaw-12713	482	17	article	article	NOUN
taxlaw-12713	482	18	focuses	focus	VERB
taxlaw-12713	482	19	on	on	ADP
taxlaw-12713	482	20	the	the	DET
taxlaw-12713	482	21	operational	operational	ADJ
taxlaw-12713	482	22	test	test	NOUN
taxlaw-12713	482	23	.	.	PUNCT
taxlaw-12713	483	1	treasury	treasury	PROPN
taxlaw-12713	483	2	regulations	regulation	NOUN
taxlaw-12713	483	3	state	state	VERB
taxlaw-12713	483	4	that	that	SCONJ
taxlaw-12713	483	5	this	this	DET
taxlaw-12713	483	6	requirement	requirement	NOUN
taxlaw-12713	483	7	is	be	AUX
taxlaw-12713	483	8	met	meet	VERB
taxlaw-12713	483	9	if	if	SCONJ
taxlaw-12713	483	10	the	the	DET
taxlaw-12713	483	11	organization	organization	NOUN
taxlaw-12713	483	12	engages	engage	VERB
taxlaw-12713	483	13	“	"	PUNCT
taxlaw-12713	483	14	primarily	primarily	ADV
taxlaw-12713	483	15	in	in	ADP
taxlaw-12713	483	16	activities	activity	NOUN
taxlaw-12713	483	17	which	which	PRON
taxlaw-12713	483	18	accomplish	accomplish	VERB
taxlaw-12713	483	19	”	"	PUNCT
taxlaw-12713	483	20	an	an	DET
taxlaw-12713	483	21	exempt	exempt	ADJ
taxlaw-12713	483	22	purpose.142	purpose.142	NOUN
taxlaw-12713	483	23	but	but	CCONJ
taxlaw-12713	483	24	the	the	DET
taxlaw-12713	483	25	regulations	regulation	NOUN
taxlaw-12713	483	26	further	further	ADJ
taxlaw-12713	483	27	state	state	NOUN
taxlaw-12713	483	28	,	,	PUNCT
taxlaw-12713	483	29	“	"	PUNCT
taxlaw-12713	483	30	[	[	X
taxlaw-12713	483	31	a]n	a]n	NOUN
taxlaw-12713	483	32	organization	organization	NOUN
taxlaw-12713	483	33	will	will	AUX
taxlaw-12713	483	34	not	not	PART
taxlaw-12713	483	35	be	be	AUX
taxlaw-12713	483	36	so	so	ADV
taxlaw-12713	483	37	regarded	regard	VERB
taxlaw-12713	483	38	if	if	SCONJ
taxlaw-12713	483	39	more	more	ADJ
taxlaw-12713	483	40	than	than	ADP
taxlaw-12713	483	41	an	an	DET
taxlaw-12713	483	42	insubstantial	insubstantial	ADJ
taxlaw-12713	483	43	part	part	NOUN
taxlaw-12713	483	44	of	of	ADP
taxlaw-12713	483	45	its	its	PRON
taxlaw-12713	483	46	activities	activity	NOUN
taxlaw-12713	483	47	is	be	AUX
taxlaw-12713	483	48	not	not	PART
taxlaw-12713	483	49	in	in	ADP
taxlaw-12713	483	50	furtherance	furtherance	NOUN
taxlaw-12713	483	51	of	of	ADP
taxlaw-12713	483	52	an	an	DET
taxlaw-12713	483	53	exempt	exempt	ADJ
taxlaw-12713	483	54	purpose	purpose	NOUN
taxlaw-12713	483	55	.	.	PUNCT
taxlaw-12713	484	1	”143	”143	PUNCT
taxlaw-12713	484	2	congress	congress	PROPN
taxlaw-12713	484	3	assigns	assign	VERB
taxlaw-12713	484	4	one	one	NUM
taxlaw-12713	484	5	other	other	ADJ
taxlaw-12713	484	6	fundamental	fundamental	ADJ
taxlaw-12713	484	7	rule	rule	NOUN
taxlaw-12713	484	8	to	to	ADP
taxlaw-12713	484	9	the	the	DET
taxlaw-12713	484	10	irs	irs	PROPN
taxlaw-12713	484	11	in	in	ADP
taxlaw-12713	484	12	its	its	PRON
taxlaw-12713	484	13	regulation	regulation	NOUN
taxlaw-12713	484	14	of	of	ADP
taxlaw-12713	484	15	the	the	DET
taxlaw-12713	484	16	charitable	charitable	ADJ
taxlaw-12713	484	17	sector	sector	NOUN
taxlaw-12713	484	18	:	:	PUNCT
taxlaw-12713	484	19	the	the	DET
taxlaw-12713	484	20	prohibition	prohibition	NOUN
taxlaw-12713	484	21	on	on	ADP
taxlaw-12713	484	22	inurement.144	inurement.144	ADJ
taxlaw-12713	484	23	in	in	ADP
taxlaw-12713	484	24	order	order	NOUN
taxlaw-12713	484	25	to	to	PART
taxlaw-12713	484	26	qualify	qualify	VERB
taxlaw-12713	484	27	as	as	ADP
taxlaw-12713	484	28	a	a	DET
taxlaw-12713	484	29	charitable	charitable	ADJ
taxlaw-12713	484	30	organization	organization	NOUN
taxlaw-12713	484	31	,	,	PUNCT
taxlaw-12713	484	32	an	an	DET
taxlaw-12713	484	33	entity	entity	NOUN
taxlaw-12713	484	34	may	may	AUX
taxlaw-12713	484	35	not	not	PART
taxlaw-12713	484	36	distribute	distribute	VERB
taxlaw-12713	484	37	the	the	DET
taxlaw-12713	484	38	organization	organization	NOUN
taxlaw-12713	484	39	’s	’s	PART
taxlaw-12713	484	40	earnings	earning	NOUN
taxlaw-12713	484	41	to	to	ADP
taxlaw-12713	484	42	a	a	DET
taxlaw-12713	484	43	“	"	PUNCT
taxlaw-12713	484	44	private	private	ADJ
taxlaw-12713	484	45	shareholder	shareholder	NOUN
taxlaw-12713	484	46	or	or	CCONJ
taxlaw-12713	484	47	individual	individual	NOUN
taxlaw-12713	484	48	.	.	PUNCT
taxlaw-12713	484	49	”145	”145	NOUN
taxlaw-12713	485	1	this	this	PRON
taxlaw-12713	485	2	includes	include	VERB
taxlaw-12713	485	3	anyone	anyone	PRON
taxlaw-12713	485	4	“	"	PUNCT
taxlaw-12713	485	5	having	have	VERB
taxlaw-12713	485	6	a	a	DET
taxlaw-12713	485	7	personal	personal	ADJ
taxlaw-12713	485	8	and	and	CCONJ
taxlaw-12713	485	9	private	private	ADJ
taxlaw-12713	485	10	interest	interest	NOUN
taxlaw-12713	485	11	in	in	ADP
taxlaw-12713	485	12	the	the	DET
taxlaw-12713	485	13	activities	activity	NOUN
taxlaw-12713	485	14	of	of	ADP
taxlaw-12713	485	15	the	the	DET
taxlaw-12713	485	16	organization	organization	NOUN
taxlaw-12713	485	17	.	.	PUNCT
taxlaw-12713	486	1	”146	”146	PUNCT
taxlaw-12713	486	2	paying	pay	VERB
taxlaw-12713	486	3	reasonable	reasonable	ADJ
taxlaw-12713	486	4	salaries	salary	NOUN
taxlaw-12713	486	5	to	to	ADP
taxlaw-12713	486	6	executives	executive	NOUN
taxlaw-12713	486	7	does	do	AUX
taxlaw-12713	486	8	not	not	PART
taxlaw-12713	486	9	violate	violate	VERB
taxlaw-12713	486	10	the	the	DET
taxlaw-12713	486	11	inurement	inurement	ADJ
taxlaw-12713	486	12	prohibition.147	prohibition.147	NOUN
taxlaw-12713	486	13	the	the	DET
taxlaw-12713	486	14	prohibition	prohibition	NOUN
taxlaw-12713	486	15	,	,	PUNCT
taxlaw-12713	486	16	though	though	ADV
taxlaw-12713	486	17	,	,	PUNCT
taxlaw-12713	486	18	is	be	AUX
taxlaw-12713	486	19	an	an	DET
taxlaw-12713	486	20	absolute	absolute	ADJ
taxlaw-12713	486	21	:	:	PUNCT
taxlaw-12713	486	22	if	if	SCONJ
taxlaw-12713	486	23	one	one	NUM
taxlaw-12713	486	24	penny	penny	NOUN
taxlaw-12713	486	25	is	be	AUX
taxlaw-12713	486	26	found	find	VERB
taxlaw-12713	486	27	to	to	PART
taxlaw-12713	486	28	have	have	AUX
taxlaw-12713	486	29	inured	inure	VERB
taxlaw-12713	486	30	,	,	PUNCT
taxlaw-12713	486	31	the	the	DET
taxlaw-12713	486	32	organization	organization	NOUN
taxlaw-12713	486	33	is	be	AUX
taxlaw-12713	486	34	in	in	ADP
taxlaw-12713	486	35	violation.148	violation.148	NOUN
taxlaw-12713	486	36	this	this	PRON
taxlaw-12713	486	37	is	be	AUX
taxlaw-12713	486	38	the	the	DET
taxlaw-12713	486	39	“	"	PUNCT
taxlaw-12713	486	40	nondistribution	nondistribution	NOUN
taxlaw-12713	486	41	constraint	constraint	NOUN
taxlaw-12713	486	42	”	"	PUNCT
taxlaw-12713	486	43	discussed	discuss	VERB
taxlaw-12713	486	44	above	above	ADV
taxlaw-12713	486	45	in	in	ADP
taxlaw-12713	486	46	part	part	NOUN
taxlaw-12713	486	47	ii(a	ii(a	NOUN
taxlaw-12713	486	48	)	)	PUNCT
taxlaw-12713	486	49	.	.	PUNCT
taxlaw-12713	487	1	there	there	PRON
taxlaw-12713	487	2	is	be	VERB
taxlaw-12713	487	3	little	little	ADJ
taxlaw-12713	487	4	corollary	corollary	ADJ
taxlaw-12713	487	5	to	to	ADP
taxlaw-12713	487	6	a	a	DET
taxlaw-12713	487	7	prohibition	prohibition	NOUN
taxlaw-12713	487	8	on	on	ADP
taxlaw-12713	487	9	inurement	inurement	ADJ
taxlaw-12713	487	10	at	at	ADP
taxlaw-12713	487	11	state	state	NOUN
taxlaw-12713	487	12	law	law	NOUN
taxlaw-12713	487	13	level	level	NOUN
taxlaw-12713	487	14	enforcement	enforcement	NOUN
taxlaw-12713	487	15	.	.	PUNCT
taxlaw-12713	488	1	it	it	PRON
taxlaw-12713	488	2	is	be	AUX
taxlaw-12713	488	3	true	true	ADJ
taxlaw-12713	488	4	that	that	SCONJ
taxlaw-12713	488	5	state	state	NOUN
taxlaw-12713	488	6	law	law	NOUN
taxlaw-12713	488	7	generally	generally	ADV
taxlaw-12713	488	8	prohibits	prohibit	VERB
taxlaw-12713	488	9	a	a	DET
taxlaw-12713	488	10	nonprofit	nonprofit	ADJ
taxlaw-12713	488	11	corporation	corporation	NOUN
taxlaw-12713	488	12	from	from	ADP
taxlaw-12713	488	13	having	have	VERB
taxlaw-12713	488	14	shareholders	shareholder	NOUN
taxlaw-12713	488	15	,	,	PUNCT
taxlaw-12713	488	16	but	but	CCONJ
taxlaw-12713	488	17	there	there	PRON
taxlaw-12713	488	18	is	be	VERB
taxlaw-12713	488	19	no	no	DET
taxlaw-12713	488	20	systematic	systematic	ADJ
taxlaw-12713	488	21	process	process	NOUN
taxlaw-12713	488	22	for	for	ADP
taxlaw-12713	488	23	rooting	root	VERB
taxlaw-12713	488	24	out	out	ADP
taxlaw-12713	488	25	such	such	ADJ
taxlaw-12713	488	26	noncompliant	noncompliant	ADJ
taxlaw-12713	488	27	corporations	corporation	NOUN
taxlaw-12713	488	28	at	at	ADP
taxlaw-12713	488	29	state	state	NOUN
taxlaw-12713	488	30	law	law	NOUN
taxlaw-12713	488	31	.	.	PUNCT
taxlaw-12713	489	1	courts	court	NOUN
taxlaw-12713	489	2	,	,	PUNCT
taxlaw-12713	489	3	together	together	ADV
taxlaw-12713	489	4	with	with	ADP
taxlaw-12713	489	5	the	the	DET
taxlaw-12713	489	6	irs	irs	PROPN
taxlaw-12713	489	7	,	,	PUNCT
taxlaw-12713	489	8	have	have	AUX
taxlaw-12713	489	9	developed	develop	VERB
taxlaw-12713	489	10	additional	additional	ADJ
taxlaw-12713	489	11	doctrines	doctrine	NOUN
taxlaw-12713	489	12	imposing	impose	VERB
taxlaw-12713	489	13	limits	limit	NOUN
taxlaw-12713	489	14	on	on	ADP
taxlaw-12713	489	15	charity	charity	NOUN
taxlaw-12713	489	16	.	.	PUNCT
taxlaw-12713	490	1	this	this	DET
taxlaw-12713	490	2	article	article	NOUN
taxlaw-12713	490	3	focuses	focus	VERB
taxlaw-12713	490	4	on	on	ADP
taxlaw-12713	490	5	the	the	DET
taxlaw-12713	490	6	private	private	ADJ
taxlaw-12713	490	7	benefit	benefit	NOUN
taxlaw-12713	490	8	doctrine	doctrine	NOUN
taxlaw-12713	490	9	and	and	CCONJ
taxlaw-12713	490	10	the	the	DET
taxlaw-12713	490	11	commerciality	commerciality	NOUN
taxlaw-12713	490	12	doctrine	doctrine	NOUN
taxlaw-12713	490	13	.	.	PUNCT
taxlaw-12713	491	1	the	the	DET
taxlaw-12713	491	2	question	question	NOUN
taxlaw-12713	491	3	both	both	DET
taxlaw-12713	491	4	theories	theory	NOUN
taxlaw-12713	491	5	raise	raise	VERB
taxlaw-12713	491	6	is	be	AUX
taxlaw-12713	491	7	whether	whether	SCONJ
taxlaw-12713	491	8	the	the	DET
taxlaw-12713	491	9	private	private	ADJ
taxlaw-12713	491	10	benefit	benefit	NOUN
taxlaw-12713	491	11	or	or	CCONJ
taxlaw-12713	491	12	the	the	DET
taxlaw-12713	491	13	commerciality	commerciality	NOUN
taxlaw-12713	491	14	of	of	ADP
taxlaw-12713	491	15	a	a	DET
taxlaw-12713	491	16	charity	charity	NOUN
taxlaw-12713	491	17	evinces	evince	VERB
taxlaw-12713	491	18	a	a	DET
taxlaw-12713	491	19	substantial	substantial	ADJ
taxlaw-12713	491	20	nonexempt	nonexempt	ADJ
taxlaw-12713	491	21	purpose	purpose	NOUN
taxlaw-12713	491	22	such	such	ADJ
taxlaw-12713	491	23	that	that	SCONJ
taxlaw-12713	491	24	the	the	DET
taxlaw-12713	491	25	organization	organization	NOUN
taxlaw-12713	491	26	does	do	AUX
taxlaw-12713	491	27	not	not	PART
taxlaw-12713	491	28	meet	meet	VERB
taxlaw-12713	491	29	the	the	DET
taxlaw-12713	491	30	operational	operational	ADJ
taxlaw-12713	491	31	test	test	NOUN
taxlaw-12713	491	32	.	.	PUNCT
taxlaw-12713	492	1	fishman	fishman	PROPN
taxlaw-12713	492	2	,	,	PUNCT
taxlaw-12713	492	3	schwarz	schwarz	PROPN
taxlaw-12713	492	4	,	,	PUNCT
taxlaw-12713	492	5	and	and	CCONJ
taxlaw-12713	492	6	mayer	mayer	PROPN
taxlaw-12713	492	7	suggest	suggest	VERB
taxlaw-12713	492	8	that	that	SCONJ
taxlaw-12713	492	9	the	the	DET
taxlaw-12713	492	10	core	core	NOUN
taxlaw-12713	492	11	of	of	ADP
taxlaw-12713	492	12	the	the	DET
taxlaw-12713	492	13	income	income	NOUN
taxlaw-12713	492	14	tax	tax	NOUN
taxlaw-12713	492	15	private	private	ADJ
taxlaw-12713	492	16	benefit	benefit	NOUN
taxlaw-12713	492	17	doctrine	doctrine	NOUN
taxlaw-12713	492	18	is	be	AUX
taxlaw-12713	492	19	from	from	ADP
taxlaw-12713	492	20	charitable	charitable	ADJ
taxlaw-12713	492	21	trust	trust	NOUN
taxlaw-12713	492	22	law	law	NOUN
taxlaw-12713	492	23	requiring	require	VERB
taxlaw-12713	492	24	that	that	SCONJ
taxlaw-12713	492	25	a	a	DET
taxlaw-12713	492	26	trust	trust	NOUN
taxlaw-12713	492	27	“	"	PUNCT
taxlaw-12713	492	28	must	must	AUX
taxlaw-12713	492	29	benefit	benefit	VERB
taxlaw-12713	492	30	a	a	DET
taxlaw-12713	492	31	sufficiently	sufficiently	ADV
taxlaw-12713	492	32	large	large	ADJ
taxlaw-12713	492	33	and	and	CCONJ
taxlaw-12713	492	34	indefinite	indefinite	ADJ
taxlaw-12713	492	35	charitable	charitable	ADJ
taxlaw-12713	492	36	class	class	NOUN
taxlaw-12713	492	37	”	"	PUNCT
taxlaw-12713	492	38	rather	rather	ADV
taxlaw-12713	492	39	than	than	ADP
taxlaw-12713	492	40	further	furth	ADJ
taxlaw-12713	492	41	the	the	DET
taxlaw-12713	492	42	interests	interest	NOUN
taxlaw-12713	492	43	of	of	ADP
taxlaw-12713	492	44	some	some	DET
taxlaw-12713	492	45	specific	specific	ADJ
taxlaw-12713	492	46	private	private	ADJ
taxlaw-12713	492	47	individuals.149	individuals.149	NOUN
taxlaw-12713	492	48	treasury	treasury	NOUN
taxlaw-12713	492	49	regulations	regulation	NOUN
taxlaw-12713	492	50	provide	provide	VERB
taxlaw-12713	492	51	the	the	DET
taxlaw-12713	492	52	strongest	strong	ADJ
taxlaw-12713	492	53	guidance	guidance	NOUN
taxlaw-12713	492	54	support	support	NOUN
taxlaw-12713	492	55	for	for	ADP
taxlaw-12713	492	56	the	the	DET
taxlaw-12713	492	57	doctrine	doctrine	NOUN
taxlaw-12713	492	58	by	by	ADP
taxlaw-12713	492	59	providing	provide	VERB
taxlaw-12713	492	60	that	that	SCONJ
taxlaw-12713	492	61	a	a	DET
taxlaw-12713	492	62	charitable	charitable	ADJ
taxlaw-12713	492	63	organization	organization	NOUN
taxlaw-12713	492	64	must	must	AUX
taxlaw-12713	492	65	serve	serve	VERB
taxlaw-12713	492	66	“	"	PUNCT
taxlaw-12713	492	67	a	a	DET
taxlaw-12713	492	68	public	public	NOUN
taxlaw-12713	492	69	rather	rather	ADV
taxlaw-12713	492	70	than	than	ADP
taxlaw-12713	492	71	a	a	DET
taxlaw-12713	492	72	private	private	ADJ
taxlaw-12713	492	73	interest	interest	NOUN
taxlaw-12713	492	74	.	.	PUNCT
taxlaw-12713	492	75	”150	”150	PROPN
taxlaw-12713	493	1	thus	thus	ADV
taxlaw-12713	493	2	,	,	PUNCT
taxlaw-12713	493	3	a	a	DET
taxlaw-12713	493	4	nonprofit	nonprofit	NOUN
taxlaw-12713	493	5	created	create	VERB
taxlaw-12713	493	6	to	to	PART
taxlaw-12713	493	7	dredge	dredge	VERB
taxlaw-12713	493	8	a	a	DET
taxlaw-12713	493	9	waterway	waterway	NOUN
taxlaw-12713	493	10	that	that	PRON
taxlaw-12713	493	11	fronted	front	VERB
taxlaw-12713	493	12	the	the	DET
taxlaw-12713	493	13	same	same	ADJ
taxlaw-12713	493	14	property	property	NOUN
taxlaw-12713	493	15	as	as	ADP
taxlaw-12713	493	16	its	its	PRON
taxlaw-12713	493	17	donors	donor	NOUN
taxlaw-12713	493	18	141	141	NUM
taxlaw-12713	493	19	better	well	ADJ
taxlaw-12713	493	20	bus	bus	NOUN
taxlaw-12713	493	21	.	.	PUNCT
taxlaw-12713	494	1	bureau	bureau	PROPN
taxlaw-12713	494	2	of	of	ADP
taxlaw-12713	494	3	wash	wash	NOUN
taxlaw-12713	494	4	.	.	PUNCT
taxlaw-12713	495	1	d.c	d.c	PROPN
taxlaw-12713	495	2	.	.	PROPN
taxlaw-12713	496	1	v.	v.	PROPN
taxlaw-12713	496	2	united	united	PROPN
taxlaw-12713	496	3	states	states	PROPN
taxlaw-12713	496	4	,	,	PUNCT
taxlaw-12713	497	1	326	326	NUM
taxlaw-12713	497	2	u.s	u.s	PROPN
taxlaw-12713	497	3	.	.	PROPN
taxlaw-12713	497	4	279	279	NUM
taxlaw-12713	497	5	,	,	PUNCT
taxlaw-12713	497	6	283	283	NUM
taxlaw-12713	497	7	(	(	PUNCT
taxlaw-12713	497	8	1945	1945	NUM
taxlaw-12713	497	9	)	)	PUNCT
taxlaw-12713	497	10	.	.	PUNCT
taxlaw-12713	498	1	142	142	NUM
taxlaw-12713	498	2	treas	trea	NOUN
taxlaw-12713	498	3	.	.	PUNCT
taxlaw-12713	499	1	reg	reg	PROPN
taxlaw-12713	499	2	.	.	PUNCT
taxlaw-12713	500	1	§	§	PROPN
taxlaw-12713	500	2	1.501(c)(3)-1(c)(1	1.501(c)(3)-1(c)(1	NUM
taxlaw-12713	500	3	)	)	PUNCT
taxlaw-12713	500	4	(	(	PUNCT
taxlaw-12713	500	5	emphasis	emphasis	NOUN
taxlaw-12713	500	6	added	add	VERB
taxlaw-12713	500	7	)	)	PUNCT
taxlaw-12713	500	8	.	.	PUNCT
taxlaw-12713	501	1	143	143	NUM
taxlaw-12713	502	1	i	i	PRON
taxlaw-12713	502	2	d.	d.	NOUN
taxlaw-12713	502	3	144	144	NUM
taxlaw-12713	502	4	i.r.c	i.r.c	NOUN
taxlaw-12713	502	5	.	.	PUNCT
taxlaw-12713	503	1	§	§	PROPN
taxlaw-12713	503	2	501(c)(3	501(c)(3	NUM
taxlaw-12713	503	3	)	)	PUNCT
taxlaw-12713	503	4	.	.	PUNCT
taxlaw-12713	504	1	145	145	NUM
taxlaw-12713	504	2	treas	trea	NOUN
taxlaw-12713	504	3	.	.	PUNCT
taxlaw-12713	505	1	reg	reg	PROPN
taxlaw-12713	505	2	.	.	PUNCT
taxlaw-12713	506	1	§	§	PROPN
taxlaw-12713	506	2	§	§	PROPN
taxlaw-12713	506	3	1.501(c)(3)-1(c)(2	1.501(c)(3)-1(c)(2	NUM
taxlaw-12713	506	4	)	)	PUNCT
taxlaw-12713	506	5	,	,	PUNCT
taxlaw-12713	506	6	1.501(a)-1(c	1.501(a)-1(c	NUM
taxlaw-12713	506	7	)	)	PUNCT
taxlaw-12713	506	8	(	(	PUNCT
taxlaw-12713	506	9	defining	define	VERB
taxlaw-12713	506	10	private	private	ADJ
taxlaw-12713	506	11	shareholder	shareholder	NOUN
taxlaw-12713	506	12	or	or	CCONJ
taxlaw-12713	506	13	individual	individual	NOUN
taxlaw-12713	506	14	)	)	PUNCT
taxlaw-12713	506	15	.	.	PUNCT
taxlaw-12713	507	1	146	146	NUM
taxlaw-12713	507	2	treas	trea	NOUN
taxlaw-12713	507	3	.	.	PUNCT
taxlaw-12713	508	1	reg	reg	PROPN
taxlaw-12713	508	2	.	.	PUNCT
taxlaw-12713	509	1	§	§	PROPN
taxlaw-12713	509	2	1.501(a)–1(c	1.501(a)–1(c	PROPN
taxlaw-12713	509	3	)	)	PUNCT
taxlaw-12713	509	4	.	.	PUNCT
taxlaw-12713	510	1	147	147	NUM
taxlaw-12713	510	2	founding	found	VERB
taxlaw-12713	510	3	church	church	NOUN
taxlaw-12713	510	4	of	of	ADP
taxlaw-12713	510	5	scientology	scientology	PROPN
taxlaw-12713	510	6	v.	v.	PROPN
taxlaw-12713	510	7	united	united	PROPN
taxlaw-12713	510	8	states	states	PROPN
taxlaw-12713	510	9	,	,	PUNCT
taxlaw-12713	510	10	412	412	NUM
taxlaw-12713	510	11	f.2d	f.2d	NOUN
taxlaw-12713	510	12	1197	1197	NUM
taxlaw-12713	510	13	,	,	PUNCT
taxlaw-12713	510	14	1200	1200	NUM
taxlaw-12713	510	15	(	(	PUNCT
taxlaw-12713	510	16	ct	ct	PROPN
taxlaw-12713	510	17	.	.	PUNCT
taxlaw-12713	510	18	cl	cl	NOUN
taxlaw-12713	510	19	.	.	PROPN
taxlaw-12713	510	20	1969	1969	NUM
taxlaw-12713	510	21	)	)	PUNCT
taxlaw-12713	510	22	;	;	PUNCT
taxlaw-12713	511	1	cf	cf	X
taxlaw-12713	511	2	.	.	PUNCT
taxlaw-12713	512	1	bubbling	bubble	VERB
taxlaw-12713	512	2	well	well	ADJ
taxlaw-12713	512	3	church	church	NOUN
taxlaw-12713	512	4	of	of	ADP
taxlaw-12713	512	5	universal	universal	ADJ
taxlaw-12713	512	6	love	love	NOUN
taxlaw-12713	512	7	v.	v.	ADP
taxlaw-12713	512	8	comm’r	comm’r	NOUN
taxlaw-12713	512	9	,	,	PUNCT
taxlaw-12713	512	10	670	670	NUM
taxlaw-12713	512	11	f.2d	f.2d	SYM
taxlaw-12713	512	12	104	104	NUM
taxlaw-12713	512	13	,	,	PUNCT
taxlaw-12713	512	14	105	105	NUM
taxlaw-12713	512	15	(	(	PUNCT
taxlaw-12713	512	16	9th	9th	ADJ
taxlaw-12713	512	17	cir	cir	NOUN
taxlaw-12713	512	18	.	.	PROPN
taxlaw-12713	512	19	1981	1981	NUM
taxlaw-12713	512	20	)	)	PUNCT
taxlaw-12713	513	1	(	(	PUNCT
taxlaw-12713	513	2	a	a	DET
taxlaw-12713	513	3	finding	finding	NOUN
taxlaw-12713	513	4	of	of	ADP
taxlaw-12713	513	5	an	an	DET
taxlaw-12713	513	6	excessive	excessive	ADJ
taxlaw-12713	513	7	salary	salary	NOUN
taxlaw-12713	513	8	supports	support	VERB
taxlaw-12713	513	9	a	a	DET
taxlaw-12713	513	10	case	case	NOUN
taxlaw-12713	513	11	of	of	ADP
taxlaw-12713	513	12	inurement	inurement	ADJ
taxlaw-12713	513	13	)	)	PUNCT
taxlaw-12713	513	14	.	.	PUNCT
taxlaw-12713	514	1	148	148	NUM
taxlaw-12713	514	2	church	church	NOUN
taxlaw-12713	514	3	of	of	ADP
taxlaw-12713	514	4	scientology	scientology	PROPN
taxlaw-12713	514	5	of	of	ADP
taxlaw-12713	514	6	cal	cal	PROPN
taxlaw-12713	514	7	.	.	PUNCT
taxlaw-12713	515	1	v.	v.	ADP
taxlaw-12713	515	2	comm’r	comm’r	ADJ
taxlaw-12713	515	3	,	,	PUNCT
taxlaw-12713	516	1	823	823	NUM
taxlaw-12713	516	2	f.2d	f.2d	NOUN
taxlaw-12713	516	3	1310	1310	NUM
taxlaw-12713	516	4	,	,	PUNCT
taxlaw-12713	516	5	1316	1316	NUM
taxlaw-12713	516	6	(	(	PUNCT
taxlaw-12713	516	7	9th	9th	ADJ
taxlaw-12713	516	8	cir	cir	NOUN
taxlaw-12713	516	9	.	.	PUNCT
taxlaw-12713	516	10	1987	1987	NUM
taxlaw-12713	516	11	)	)	PUNCT
taxlaw-12713	516	12	.	.	PUNCT
taxlaw-12713	517	1	149	149	NUM
taxlaw-12713	517	2	fishman	fishman	PROPN
taxlaw-12713	517	3	et	et	PROPN
taxlaw-12713	517	4	al	al	PROPN
taxlaw-12713	517	5	.	.	PROPN
taxlaw-12713	517	6	,	,	PUNCT
taxlaw-12713	517	7	supra	supra	PROPN
taxlaw-12713	517	8	note	note	NOUN
taxlaw-12713	517	9	30	30	NUM
taxlaw-12713	517	10	,	,	PUNCT
taxlaw-12713	517	11	at	at	ADP
taxlaw-12713	517	12	430	430	NUM
taxlaw-12713	517	13	.	.	PUNCT
taxlaw-12713	518	1	the	the	DET
taxlaw-12713	518	2	doctrine	doctrine	NOUN
taxlaw-12713	518	3	has	have	VERB
taxlaw-12713	518	4	other	other	ADJ
taxlaw-12713	518	5	critics	critic	NOUN
taxlaw-12713	518	6	as	as	ADV
taxlaw-12713	518	7	well	well	ADV
taxlaw-12713	518	8	;	;	PUNCT
taxlaw-12713	518	9	see	see	VERB
taxlaw-12713	518	10	,	,	PUNCT
taxlaw-12713	518	11	e.g.	e.g.	ADV
taxlaw-12713	518	12	,	,	PUNCT
taxlaw-12713	518	13	john	john	PROPN
taxlaw-12713	518	14	d.	d.	PROPN
taxlaw-12713	518	15	colombo	colombo	PROPN
taxlaw-12713	518	16	,	,	PUNCT
taxlaw-12713	518	17	in	in	ADP
taxlaw-12713	518	18	search	search	NOUN
taxlaw-12713	518	19	of	of	ADP
taxlaw-12713	518	20	private	private	ADJ
taxlaw-12713	518	21	benefit	benefit	NOUN
taxlaw-12713	518	22	,	,	PUNCT
taxlaw-12713	518	23	58	58	NUM
taxlaw-12713	518	24	fla	fla	NOUN
taxlaw-12713	518	25	.	.	PUNCT
taxlaw-12713	519	1	l.	l.	PROPN
taxlaw-12713	519	2	rev	rev	PROPN
taxlaw-12713	519	3	.	.	PROPN
taxlaw-12713	519	4	1063	1063	NUM
taxlaw-12713	519	5	(	(	PUNCT
taxlaw-12713	519	6	2006	2006	NUM
taxlaw-12713	519	7	)	)	PUNCT
taxlaw-12713	519	8	.	.	PUNCT
taxlaw-12713	520	1	150	150	NUM
taxlaw-12713	520	2	treas	trea	NOUN
taxlaw-12713	520	3	.	.	PUNCT
taxlaw-12713	521	1	reg	reg	PROPN
taxlaw-12713	521	2	.	.	PUNCT
taxlaw-12713	522	1	§	§	PROPN
taxlaw-12713	522	2	1.501(c)(3)-1(d)(1)(ii	1.501(c)(3)-1(d)(1)(ii	NUM
taxlaw-12713	522	3	)	)	PUNCT
taxlaw-12713	522	4	.	.	PUNCT
taxlaw-12713	523	1	150	150	NUM
taxlaw-12713	523	2	columbia	columbia	PROPN
taxlaw-12713	523	3	journal	journal	PROPN
taxlaw-12713	523	4	of	of	ADP
taxlaw-12713	523	5	tax	tax	NOUN
taxlaw-12713	523	6	law	law	NOUN
taxlaw-12713	524	1	[	[	X
taxlaw-12713	524	2	vol	vol	NOUN
taxlaw-12713	524	3	15:2	15:2	NUM
taxlaw-12713	524	4	did	do	AUX
taxlaw-12713	524	5	not	not	PART
taxlaw-12713	524	6	qualify	qualify	VERB
taxlaw-12713	524	7	for	for	ADP
taxlaw-12713	524	8	exemption	exemption	NOUN
taxlaw-12713	524	9	because	because	SCONJ
taxlaw-12713	524	10	it	it	PRON
taxlaw-12713	524	11	served	serve	VERB
taxlaw-12713	524	12	the	the	DET
taxlaw-12713	524	13	private	private	ADJ
taxlaw-12713	524	14	benefit	benefit	NOUN
taxlaw-12713	524	15	of	of	ADP
taxlaw-12713	524	16	the	the	DET
taxlaw-12713	524	17	donors	donor	NOUN
taxlaw-12713	524	18	and	and	CCONJ
taxlaw-12713	524	19	did	do	AUX
taxlaw-12713	524	20	not	not	PART
taxlaw-12713	524	21	provide	provide	VERB
taxlaw-12713	524	22	enough	enough	ADJ
taxlaw-12713	524	23	public	public	ADJ
taxlaw-12713	524	24	benefit.151	benefit.151	NOUN
taxlaw-12713	524	25	the	the	DET
taxlaw-12713	524	26	irs	irs	PROPN
taxlaw-12713	524	27	used	use	VERB
taxlaw-12713	524	28	the	the	DET
taxlaw-12713	524	29	private	private	ADJ
taxlaw-12713	524	30	benefit	benefit	NOUN
taxlaw-12713	524	31	doctrine	doctrine	NOUN
taxlaw-12713	524	32	in	in	ADP
taxlaw-12713	524	33	part	part	NOUN
taxlaw-12713	524	34	in	in	ADP
taxlaw-12713	524	35	rev	rev	PROPN
taxlaw-12713	524	36	.	.	PUNCT
taxlaw-12713	524	37	rul	rul	PROPN
taxlaw-12713	524	38	.	.	PUNCT
taxlaw-12713	525	1	69	69	NUM
taxlaw-12713	525	2	-	-	SYM
taxlaw-12713	525	3	545	545	NUM
taxlaw-12713	525	4	setting	set	VERB
taxlaw-12713	525	5	the	the	DET
taxlaw-12713	525	6	standards	standard	NOUN
taxlaw-12713	525	7	for	for	ADP
taxlaw-12713	525	8	hospitals	hospital	NOUN
taxlaw-12713	525	9	when	when	SCONJ
taxlaw-12713	525	10	it	it	PRON
taxlaw-12713	525	11	focused	focus	VERB
taxlaw-12713	525	12	on	on	ADP
taxlaw-12713	525	13	a	a	DET
taxlaw-12713	525	14	bad	bad	ADJ
taxlaw-12713	525	15	hospital	hospital	NOUN
taxlaw-12713	525	16	that	that	PRON
taxlaw-12713	525	17	was	be	AUX
taxlaw-12713	525	18	controlled	control	VERB
taxlaw-12713	525	19	by	by	ADP
taxlaw-12713	525	20	doctors	doctor	NOUN
taxlaw-12713	525	21	who	who	PRON
taxlaw-12713	525	22	operated	operate	VERB
taxlaw-12713	525	23	the	the	DET
taxlaw-12713	525	24	facility	facility	NOUN
taxlaw-12713	525	25	to	to	PART
taxlaw-12713	525	26	enrich	enrich	VERB
taxlaw-12713	525	27	themselves.152	themselves.152	PROPN
taxlaw-12713	525	28	the	the	DET
taxlaw-12713	525	29	capstone	capstone	NOUN
taxlaw-12713	525	30	case	case	NOUN
taxlaw-12713	525	31	today	today	NOUN
taxlaw-12713	525	32	of	of	ADP
taxlaw-12713	525	33	private	private	ADJ
taxlaw-12713	525	34	benefit	benefit	NOUN
taxlaw-12713	525	35	is	be	AUX
taxlaw-12713	525	36	american	american	ADJ
taxlaw-12713	525	37	campaign	campaign	NOUN
taxlaw-12713	525	38	academy	academy	PROPN
taxlaw-12713	525	39	v.	v.	PROPN
taxlaw-12713	525	40	commissioner	commissioner	PROPN
taxlaw-12713	525	41	where	where	SCONJ
taxlaw-12713	525	42	the	the	DET
taxlaw-12713	525	43	court	court	NOUN
taxlaw-12713	525	44	upheld	uphold	VERB
taxlaw-12713	525	45	an	an	DET
taxlaw-12713	525	46	irs	irs	PROPN
taxlaw-12713	525	47	denial	denial	NOUN
taxlaw-12713	525	48	of	of	ADP
taxlaw-12713	525	49	an	an	DET
taxlaw-12713	525	50	educational	educational	ADJ
taxlaw-12713	525	51	organization	organization	NOUN
taxlaw-12713	525	52	designed	design	VERB
taxlaw-12713	525	53	to	to	PART
taxlaw-12713	525	54	educate	educate	VERB
taxlaw-12713	525	55	only	only	ADJ
taxlaw-12713	525	56	potential	potential	ADJ
taxlaw-12713	525	57	gop	gop	NOUN
taxlaw-12713	525	58	candidates	candidate	NOUN
taxlaw-12713	525	59	because	because	SCONJ
taxlaw-12713	525	60	it	it	PRON
taxlaw-12713	525	61	served	serve	VERB
taxlaw-12713	525	62	the	the	DET
taxlaw-12713	525	63	private	private	ADJ
taxlaw-12713	525	64	benefit	benefit	NOUN
taxlaw-12713	525	65	of	of	ADP
taxlaw-12713	525	66	the	the	DET
taxlaw-12713	525	67	republican	republican	PROPN
taxlaw-12713	525	68	party.153	party.153	VERB
taxlaw-12713	525	69	whether	whether	SCONJ
taxlaw-12713	525	70	an	an	DET
taxlaw-12713	525	71	organization	organization	NOUN
taxlaw-12713	525	72	has	have	VERB
taxlaw-12713	525	73	too	too	ADV
taxlaw-12713	525	74	much	much	ADJ
taxlaw-12713	525	75	private	private	ADJ
taxlaw-12713	525	76	benefit	benefit	NOUN
taxlaw-12713	525	77	is	be	AUX
taxlaw-12713	525	78	determined	determine	VERB
taxlaw-12713	525	79	under	under	ADP
taxlaw-12713	525	80	the	the	DET
taxlaw-12713	525	81	operational	operational	ADJ
taxlaw-12713	525	82	test	test	NOUN
taxlaw-12713	525	83	,	,	PUNCT
taxlaw-12713	525	84	and	and	CCONJ
taxlaw-12713	525	85	the	the	DET
taxlaw-12713	525	86	question	question	NOUN
taxlaw-12713	525	87	is	be	AUX
taxlaw-12713	525	88	whether	whether	SCONJ
taxlaw-12713	525	89	the	the	DET
taxlaw-12713	525	90	activity	activity	NOUN
taxlaw-12713	525	91	involved	involve	VERB
taxlaw-12713	525	92	evinces	evince	VERB
taxlaw-12713	525	93	a	a	DET
taxlaw-12713	525	94	substantial	substantial	ADJ
taxlaw-12713	525	95	nonexempt	nonexempt	ADJ
taxlaw-12713	525	96	purpose	purpose	NOUN
taxlaw-12713	525	97	.	.	PUNCT
taxlaw-12713	526	1	the	the	DET
taxlaw-12713	526	2	challenge	challenge	NOUN
taxlaw-12713	526	3	of	of	ADP
taxlaw-12713	526	4	this	this	DET
taxlaw-12713	526	5	doctrine	doctrine	NOUN
taxlaw-12713	526	6	is	be	AUX
taxlaw-12713	526	7	the	the	DET
taxlaw-12713	526	8	lack	lack	NOUN
taxlaw-12713	526	9	of	of	ADP
taxlaw-12713	526	10	clarity	clarity	NOUN
taxlaw-12713	526	11	in	in	ADP
taxlaw-12713	526	12	determining	determine	VERB
taxlaw-12713	526	13	how	how	SCONJ
taxlaw-12713	526	14	much	much	ADJ
taxlaw-12713	526	15	private	private	ADJ
taxlaw-12713	526	16	benefit	benefit	NOUN
taxlaw-12713	526	17	is	be	AUX
taxlaw-12713	526	18	enough	enough	ADJ
taxlaw-12713	526	19	to	to	PART
taxlaw-12713	526	20	become	become	VERB
taxlaw-12713	526	21	substantial.154	substantial.154	VERB
taxlaw-12713	526	22	the	the	DET
taxlaw-12713	526	23	difference	difference	NOUN
taxlaw-12713	526	24	between	between	ADP
taxlaw-12713	526	25	inurement	inurement	ADJ
taxlaw-12713	526	26	and	and	CCONJ
taxlaw-12713	526	27	private	private	ADJ
taxlaw-12713	526	28	benefit	benefit	NOUN
taxlaw-12713	526	29	is	be	AUX
taxlaw-12713	526	30	that	that	ADV
taxlaw-12713	526	31	inurement	inurement	ADJ
taxlaw-12713	526	32	is	be	AUX
taxlaw-12713	526	33	focused	focus	VERB
taxlaw-12713	526	34	on	on	ADP
taxlaw-12713	526	35	benefits	benefit	NOUN
taxlaw-12713	526	36	provided	provide	VERB
taxlaw-12713	526	37	to	to	ADP
taxlaw-12713	526	38	those	those	PRON
taxlaw-12713	526	39	who	who	PRON
taxlaw-12713	526	40	control	control	VERB
taxlaw-12713	526	41	the	the	DET
taxlaw-12713	526	42	organization	organization	NOUN
taxlaw-12713	526	43	,	,	PUNCT
taxlaw-12713	526	44	while	while	SCONJ
taxlaw-12713	526	45	private	private	ADJ
taxlaw-12713	526	46	benefit	benefit	NOUN
taxlaw-12713	526	47	focuses	focus	VERB
taxlaw-12713	526	48	upon	upon	SCONJ
taxlaw-12713	526	49	benefits	benefit	NOUN
taxlaw-12713	526	50	provided	provide	VERB
taxlaw-12713	526	51	to	to	ADP
taxlaw-12713	526	52	persons	person	NOUN
taxlaw-12713	526	53	who	who	PRON
taxlaw-12713	526	54	do	do	AUX
taxlaw-12713	526	55	not	not	PART
taxlaw-12713	526	56	necessarily	necessarily	ADV
taxlaw-12713	526	57	control	control	VERB
taxlaw-12713	526	58	the	the	DET
taxlaw-12713	526	59	organization	organization	NOUN
taxlaw-12713	526	60	.	.	PUNCT
taxlaw-12713	527	1	the	the	DET
taxlaw-12713	527	2	commerciality	commerciality	NOUN
taxlaw-12713	527	3	doctrine	doctrine	NOUN
taxlaw-12713	527	4	applies	apply	VERB
taxlaw-12713	527	5	when	when	SCONJ
taxlaw-12713	527	6	a	a	DET
taxlaw-12713	527	7	charity	charity	NOUN
taxlaw-12713	527	8	is	be	AUX
taxlaw-12713	527	9	operated	operate	VERB
taxlaw-12713	527	10	more	more	ADV
taxlaw-12713	527	11	like	like	ADP
taxlaw-12713	527	12	a	a	DET
taxlaw-12713	527	13	for	for	ADP
taxlaw-12713	527	14	-	-	PUNCT
taxlaw-12713	527	15	profit	profit	NOUN
taxlaw-12713	527	16	business	business	NOUN
taxlaw-12713	527	17	than	than	ADP
taxlaw-12713	527	18	a	a	DET
taxlaw-12713	527	19	charitable	charitable	ADJ
taxlaw-12713	527	20	one.155	one.155	NOUN
taxlaw-12713	527	21	in	in	ADP
taxlaw-12713	527	22	goldsboro	goldsboro	PROPN
taxlaw-12713	527	23	,	,	PUNCT
taxlaw-12713	527	24	the	the	DET
taxlaw-12713	527	25	u.s	u.s	PROPN
taxlaw-12713	527	26	.	.	PROPN
taxlaw-12713	527	27	tax	tax	PROPN
taxlaw-12713	527	28	court	court	NOUN
taxlaw-12713	527	29	stated	state	VERB
taxlaw-12713	527	30	that	that	SCONJ
taxlaw-12713	527	31	it	it	PRON
taxlaw-12713	527	32	considers	consider	VERB
taxlaw-12713	527	33	factors	factor	NOUN
taxlaw-12713	527	34	such	such	ADJ
taxlaw-12713	527	35	as	as	ADP
taxlaw-12713	527	36	“	"	PUNCT
taxlaw-12713	527	37	the	the	DET
taxlaw-12713	527	38	particular	particular	ADJ
taxlaw-12713	527	39	manner	manner	NOUN
taxlaw-12713	527	40	in	in	ADP
taxlaw-12713	527	41	which	which	PRON
taxlaw-12713	527	42	an	an	DET
taxlaw-12713	527	43	organization	organization	NOUN
taxlaw-12713	527	44	’s	’s	PART
taxlaw-12713	527	45	activities	activity	NOUN
taxlaw-12713	527	46	are	be	AUX
taxlaw-12713	527	47	conducted	conduct	VERB
taxlaw-12713	527	48	,	,	PUNCT
taxlaw-12713	527	49	the	the	DET
taxlaw-12713	527	50	commercial	commercial	ADJ
taxlaw-12713	527	51	hue	hue	NOUN
taxlaw-12713	527	52	of	of	ADP
taxlaw-12713	527	53	these	these	DET
taxlaw-12713	527	54	activities	activity	NOUN
taxlaw-12713	527	55	,	,	PUNCT
taxlaw-12713	527	56	and	and	CCONJ
taxlaw-12713	527	57	the	the	DET
taxlaw-12713	527	58	existence	existence	NOUN
taxlaw-12713	527	59	and	and	CCONJ
taxlaw-12713	527	60	amount	amount	NOUN
taxlaw-12713	527	61	of	of	ADP
taxlaw-12713	527	62	profit	profit	NOUN
taxlaw-12713	527	63	from	from	ADP
taxlaw-12713	527	64	these	these	DET
taxlaw-12713	527	65	activities	activity	NOUN
taxlaw-12713	527	66	.	.	PUNCT
taxlaw-12713	527	67	”156	”156	PROPN
taxlaw-12713	527	68	in	in	ADP
taxlaw-12713	527	69	bsw	bsw	PROPN
taxlaw-12713	527	70	group	group	PROPN
taxlaw-12713	527	71	,	,	PUNCT
taxlaw-12713	527	72	inc	inc	PROPN
taxlaw-12713	527	73	.	.	PROPN
taxlaw-12713	527	74	,	,	PUNCT
taxlaw-12713	527	75	the	the	DET
taxlaw-12713	527	76	court	court	NOUN
taxlaw-12713	527	77	agreed	agree	VERB
taxlaw-12713	527	78	with	with	ADP
taxlaw-12713	527	79	the	the	DET
taxlaw-12713	527	80	irs	irs	PROPN
taxlaw-12713	527	81	that	that	SCONJ
taxlaw-12713	527	82	the	the	DET
taxlaw-12713	527	83	petitioner	petitioner	NOUN
taxlaw-12713	527	84	’s	’s	PART
taxlaw-12713	527	85	activity	activity	NOUN
taxlaw-12713	527	86	amounted	amount	VERB
taxlaw-12713	527	87	to	to	ADP
taxlaw-12713	527	88	“	"	PUNCT
taxlaw-12713	527	89	the	the	DET
taxlaw-12713	527	90	conduct	conduct	NOUN
taxlaw-12713	527	91	of	of	ADP
taxlaw-12713	527	92	a	a	DET
taxlaw-12713	527	93	consulting	consulting	NOUN
taxlaw-12713	527	94	business	business	NOUN
taxlaw-12713	527	95	of	of	ADP
taxlaw-12713	527	96	the	the	DET
taxlaw-12713	527	97	sort	sort	NOUN
taxlaw-12713	527	98	which	which	PRON
taxlaw-12713	527	99	is	be	AUX
taxlaw-12713	527	100	ordinarily	ordinarily	ADV
taxlaw-12713	527	101	carried	carry	VERB
taxlaw-12713	527	102	on	on	ADP
taxlaw-12713	527	103	by	by	ADP
taxlaw-12713	527	104	commercial	commercial	ADJ
taxlaw-12713	527	105	ventures	venture	NOUN
taxlaw-12713	527	106	organized	organize	VERB
taxlaw-12713	527	107	for	for	ADP
taxlaw-12713	527	108	profit	profit	NOUN
taxlaw-12713	527	109	.	.	PUNCT
taxlaw-12713	528	1	”157	”157	NOUN
taxlaw-12713	529	1	any	any	DET
taxlaw-12713	529	2	organization	organization	NOUN
taxlaw-12713	529	3	which	which	PRON
taxlaw-12713	529	4	is	be	AUX
taxlaw-12713	529	5	found	find	VERB
taxlaw-12713	529	6	to	to	PART
taxlaw-12713	529	7	have	have	VERB
taxlaw-12713	529	8	a	a	DET
taxlaw-12713	529	9	substantial	substantial	ADJ
taxlaw-12713	529	10	commercial	commercial	ADJ
taxlaw-12713	529	11	purpose	purpose	NOUN
taxlaw-12713	529	12	will	will	AUX
taxlaw-12713	529	13	not	not	PART
taxlaw-12713	529	14	qualify	qualify	VERB
taxlaw-12713	529	15	as	as	ADP
taxlaw-12713	529	16	charitable	charitable	ADJ
taxlaw-12713	529	17	.	.	PUNCT
taxlaw-12713	530	1	there	there	PRON
taxlaw-12713	530	2	are	be	VERB
taxlaw-12713	530	3	also	also	ADV
taxlaw-12713	530	4	important	important	ADJ
taxlaw-12713	530	5	ancillary	ancillary	ADJ
taxlaw-12713	530	6	legal	legal	ADJ
taxlaw-12713	530	7	requirements	requirement	NOUN
taxlaw-12713	530	8	of	of	ADP
taxlaw-12713	530	9	the	the	DET
taxlaw-12713	530	10	charity	charity	NOUN
taxlaw-12713	530	11	tax	tax	NOUN
taxlaw-12713	530	12	law	law	NOUN
taxlaw-12713	530	13	regime	regime	NOUN
taxlaw-12713	530	14	.	.	PUNCT
taxlaw-12713	531	1	these	these	PRON
taxlaw-12713	531	2	include	include	VERB
taxlaw-12713	531	3	a	a	DET
taxlaw-12713	531	4	prohibition	prohibition	NOUN
taxlaw-12713	531	5	on	on	ADP
taxlaw-12713	531	6	intervening	intervene	VERB
taxlaw-12713	531	7	in	in	ADP
taxlaw-12713	531	8	a	a	DET
taxlaw-12713	531	9	political	political	ADJ
taxlaw-12713	531	10	campaign	campaign	NOUN
taxlaw-12713	531	11	,	,	PUNCT
taxlaw-12713	531	12	a	a	DET
taxlaw-12713	531	13	limitation	limitation	NOUN
taxlaw-12713	531	14	on	on	ADP
taxlaw-12713	531	15	lobbying	lobbying	NOUN
taxlaw-12713	531	16	,	,	PUNCT
taxlaw-12713	531	17	and	and	CCONJ
taxlaw-12713	531	18	a	a	DET
taxlaw-12713	531	19	public	public	ADJ
taxlaw-12713	531	20	policy	policy	NOUN
taxlaw-12713	531	21	limitation	limitation	NOUN
taxlaw-12713	531	22	.	.	PUNCT
taxlaw-12713	532	1	each	each	PRON
taxlaw-12713	532	2	of	of	ADP
taxlaw-12713	532	3	these	these	PRON
taxlaw-12713	532	4	has	have	VERB
taxlaw-12713	532	5	a	a	DET
taxlaw-12713	532	6	state	state	NOUN
taxlaw-12713	532	7	law	law	NOUN
taxlaw-12713	532	8	charitable	charitable	ADJ
taxlaw-12713	532	9	trust	trust	NOUN
taxlaw-12713	532	10	conception	conception	NOUN
taxlaw-12713	532	11	from	from	ADP
taxlaw-12713	532	12	which	which	PRON
taxlaw-12713	532	13	it	it	PRON
taxlaw-12713	532	14	arose	arise	VERB
taxlaw-12713	532	15	,	,	PUNCT
taxlaw-12713	532	16	but	but	CCONJ
taxlaw-12713	532	17	these	these	DET
taxlaw-12713	532	18	doctrines	doctrine	NOUN
taxlaw-12713	532	19	are	be	AUX
taxlaw-12713	532	20	each	each	PRON
taxlaw-12713	532	21	ultimately	ultimately	ADV
taxlaw-12713	532	22	very	very	ADV
taxlaw-12713	532	23	specific	specific	ADJ
taxlaw-12713	532	24	to	to	ADP
taxlaw-12713	532	25	tax	tax	NOUN
taxlaw-12713	532	26	law	law	NOUN
taxlaw-12713	532	27	regulation	regulation	NOUN
taxlaw-12713	532	28	of	of	ADP
taxlaw-12713	532	29	charity	charity	NOUN
taxlaw-12713	532	30	.	.	PUNCT
taxlaw-12713	533	1	though	though	SCONJ
taxlaw-12713	533	2	engaging	engage	VERB
taxlaw-12713	533	3	in	in	ADP
taxlaw-12713	533	4	politics	politic	NOUN
taxlaw-12713	533	5	in	in	ADP
taxlaw-12713	533	6	most	most	ADJ
taxlaw-12713	533	7	cases	case	NOUN
taxlaw-12713	533	8	is	be	AUX
taxlaw-12713	533	9	not	not	PART
taxlaw-12713	533	10	considered	consider	VERB
taxlaw-12713	533	11	to	to	PART
taxlaw-12713	533	12	further	further	VERB
taxlaw-12713	533	13	a	a	DET
taxlaw-12713	533	14	charitable	charitable	ADJ
taxlaw-12713	533	15	purpose	purpose	NOUN
taxlaw-12713	533	16	under	under	ADP
taxlaw-12713	533	17	charitable	charitable	ADJ
taxlaw-12713	533	18	trust	trust	NOUN
taxlaw-12713	533	19	law,158	law,158	PROPN
taxlaw-12713	533	20	in	in	ADP
taxlaw-12713	533	21	the	the	DET
taxlaw-12713	533	22	1950s	1950	NOUN
taxlaw-12713	533	23	congress	congress	PROPN
taxlaw-12713	533	24	added	add	VERB
taxlaw-12713	533	25	to	to	ADP
taxlaw-12713	533	26	section	section	NOUN
taxlaw-12713	533	27	501(c)(3	501(c)(3	NOUN
taxlaw-12713	533	28	)	)	PUNCT
taxlaw-12713	533	29	an	an	DET
taxlaw-12713	533	30	absolute	absolute	ADJ
taxlaw-12713	533	31	prohibition	prohibition	NOUN
taxlaw-12713	533	32	on	on	ADP
taxlaw-12713	533	33	“	"	PUNCT
taxlaw-12713	533	34	participat[ing	participat[e	VERB
taxlaw-12713	533	35	]	]	PUNCT
taxlaw-12713	533	36	in	in	ADP
taxlaw-12713	533	37	,	,	PUNCT
taxlaw-12713	533	38	or	or	CCONJ
taxlaw-12713	533	39	interven[ing	interven[e	VERB
taxlaw-12713	533	40	]	]	PUNCT
taxlaw-12713	533	41	in	in	ADP
taxlaw-12713	533	42	.	.	PUNCT
taxlaw-12713	533	43	.	.	PUNCT
taxlaw-12713	533	44	.	.	PUNCT
taxlaw-12713	534	1	any	any	DET
taxlaw-12713	534	2	political	political	ADJ
taxlaw-12713	534	3	campaign	campaign	NOUN
taxlaw-12713	534	4	on	on	ADP
taxlaw-12713	534	5	behalf	behalf	NOUN
taxlaw-12713	534	6	of	of	ADP
taxlaw-12713	534	7	(	(	PUNCT
taxlaw-12713	534	8	or	or	CCONJ
taxlaw-12713	534	9	in	in	ADP
taxlaw-12713	534	10	opposition	opposition	NOUN
taxlaw-12713	534	11	to	to	ADP
taxlaw-12713	534	12	)	)	PUNCT
taxlaw-12713	534	13	any	any	DET
taxlaw-12713	534	14	candidate	candidate	NOUN
taxlaw-12713	534	15	for	for	ADP
taxlaw-12713	534	16	public	public	ADJ
taxlaw-12713	534	17	office	office	NOUN
taxlaw-12713	534	18	.	.	PUNCT
taxlaw-12713	534	19	”159	”159	PUNCT
taxlaw-12713	534	20	often	often	ADV
taxlaw-12713	534	21	referred	refer	VERB
taxlaw-12713	534	22	to	to	ADP
taxlaw-12713	534	23	as	as	ADP
taxlaw-12713	534	24	the	the	DET
taxlaw-12713	534	25	“	"	PUNCT
taxlaw-12713	534	26	johnson	johnson	PROPN
taxlaw-12713	534	27	amendment	amendment	PROPN
taxlaw-12713	534	28	”	"	PUNCT
taxlaw-12713	534	29	because	because	SCONJ
taxlaw-12713	534	30	lyndon	lyndon	PROPN
taxlaw-12713	534	31	b.	b.	PROPN
taxlaw-12713	534	32	151	151	NUM
taxlaw-12713	534	33	ginsberg	ginsberg	PROPN
taxlaw-12713	534	34	v.	v.	ADP
taxlaw-12713	534	35	comm’r	comm’r	PROPN
taxlaw-12713	534	36	,	,	PUNCT
taxlaw-12713	534	37	46	46	NUM
taxlaw-12713	534	38	t.c	t.c	PROPN
taxlaw-12713	534	39	.	.	PROPN
taxlaw-12713	535	1	47	47	NUM
taxlaw-12713	535	2	(	(	PUNCT
taxlaw-12713	535	3	1966	1966	NUM
taxlaw-12713	535	4	)	)	PUNCT
taxlaw-12713	535	5	.	.	PUNCT
taxlaw-12713	536	1	152	152	NUM
taxlaw-12713	536	2	see	see	VERB
taxlaw-12713	536	3	also	also	ADV
taxlaw-12713	536	4	i.r.s	i.r.s	NOUN
taxlaw-12713	536	5	.	.	PUNCT
taxlaw-12713	537	1	gen	gen	PROPN
taxlaw-12713	537	2	.	.	PROPN
taxlaw-12713	537	3	couns	couns	PROPN
taxlaw-12713	537	4	.	.	PUNCT
taxlaw-12713	538	1	mem	mem	PROPN
taxlaw-12713	538	2	.	.	PUNCT
taxlaw-12713	539	1	39,682	39,682	NUM
taxlaw-12713	539	2	(	(	PUNCT
taxlaw-12713	539	3	sep	sep	PROPN
taxlaw-12713	539	4	.	.	PROPN
taxlaw-12713	539	5	14	14	NUM
taxlaw-12713	539	6	,	,	PUNCT
taxlaw-12713	539	7	1987	1987	NUM
taxlaw-12713	539	8	)	)	PUNCT
taxlaw-12713	539	9	(	(	PUNCT
taxlaw-12713	539	10	arguing	argue	VERB
taxlaw-12713	539	11	that	that	SCONJ
taxlaw-12713	539	12	there	there	PRON
taxlaw-12713	539	13	was	be	VERB
taxlaw-12713	539	14	inurement	inurement	ADJ
taxlaw-12713	539	15	associated	associate	VERB
taxlaw-12713	539	16	with	with	ADP
taxlaw-12713	539	17	doctors	doctor	NOUN
taxlaw-12713	539	18	purchasing	purchase	VERB
taxlaw-12713	539	19	the	the	DET
taxlaw-12713	539	20	revenue	revenue	NOUN
taxlaw-12713	539	21	from	from	ADP
taxlaw-12713	539	22	a	a	DET
taxlaw-12713	539	23	surgery	surgery	NOUN
taxlaw-12713	539	24	center	center	NOUN
taxlaw-12713	539	25	,	,	PUNCT
taxlaw-12713	539	26	but	but	CCONJ
taxlaw-12713	539	27	that	that	SCONJ
taxlaw-12713	539	28	it	it	PRON
taxlaw-12713	539	29	also	also	ADV
taxlaw-12713	539	30	evidenced	evidence	VERB
taxlaw-12713	539	31	too	too	ADV
taxlaw-12713	539	32	much	much	ADJ
taxlaw-12713	539	33	private	private	ADJ
taxlaw-12713	539	34	benefit	benefit	NOUN
taxlaw-12713	539	35	)	)	PUNCT
taxlaw-12713	539	36	.	.	PUNCT
taxlaw-12713	540	1	153	153	NUM
taxlaw-12713	540	2	am	am	NOUN
taxlaw-12713	540	3	.	.	PUNCT
taxlaw-12713	540	4	campaign	campaign	NOUN
taxlaw-12713	540	5	acad	acad	NOUN
taxlaw-12713	540	6	.	.	PUNCT
taxlaw-12713	541	1	v.	v.	ADP
taxlaw-12713	541	2	comm’r	comm’r	NOUN
taxlaw-12713	541	3	,	,	PUNCT
taxlaw-12713	541	4	92	92	NUM
taxlaw-12713	541	5	t.c	t.c	NOUN
taxlaw-12713	541	6	.	.	PROPN
taxlaw-12713	541	7	1053	1053	NUM
taxlaw-12713	541	8	(	(	PUNCT
taxlaw-12713	541	9	1989	1989	NUM
taxlaw-12713	541	10	)	)	PUNCT
taxlaw-12713	541	11	.	.	PUNCT
taxlaw-12713	542	1	154	154	NUM
taxlaw-12713	542	2	see	see	VERB
taxlaw-12713	542	3	colombo	colombo	NOUN
taxlaw-12713	542	4	,	,	PUNCT
taxlaw-12713	542	5	supra	supra	PROPN
taxlaw-12713	542	6	note	note	NOUN
taxlaw-12713	542	7	149	149	NUM
taxlaw-12713	542	8	(	(	PUNCT
taxlaw-12713	542	9	criticizing	criticize	VERB
taxlaw-12713	542	10	the	the	DET
taxlaw-12713	542	11	vague	vague	ADJ
taxlaw-12713	542	12	way	way	NOUN
taxlaw-12713	542	13	the	the	DET
taxlaw-12713	542	14	irs	irs	PROPN
taxlaw-12713	542	15	uses	use	VERB
taxlaw-12713	542	16	the	the	DET
taxlaw-12713	542	17	private	private	ADJ
taxlaw-12713	542	18	benefit	benefit	NOUN
taxlaw-12713	542	19	doctrine	doctrine	NOUN
taxlaw-12713	542	20	)	)	PUNCT
taxlaw-12713	542	21	.	.	PUNCT
taxlaw-12713	543	1	155	155	NUM
taxlaw-12713	543	2	w.	w.	PROPN
taxlaw-12713	543	3	marshall	marshall	PROPN
taxlaw-12713	543	4	sanders	sanders	PROPN
taxlaw-12713	543	5	,	,	PUNCT
taxlaw-12713	543	6	the	the	DET
taxlaw-12713	543	7	commerciality	commerciality	NOUN
taxlaw-12713	543	8	doctrine	doctrine	NOUN
taxlaw-12713	543	9	is	be	AUX
taxlaw-12713	543	10	alive	alive	ADJ
taxlaw-12713	543	11	and	and	CCONJ
taxlaw-12713	543	12	well	well	ADV
taxlaw-12713	543	13	,	,	PUNCT
taxlaw-12713	543	14	16	16	NUM
taxlaw-12713	543	15	tax’n	tax’n	NOUN
taxlaw-12713	543	16	exempts	exempt	VERB
taxlaw-12713	543	17	209	209	NUM
taxlaw-12713	543	18	,	,	PUNCT
taxlaw-12713	543	19	209	209	NUM
taxlaw-12713	543	20	(	(	PUNCT
taxlaw-12713	543	21	2005	2005	NUM
taxlaw-12713	543	22	)	)	PUNCT
taxlaw-12713	543	23	;	;	PUNCT
taxlaw-12713	543	24	see	see	VERB
taxlaw-12713	543	25	also	also	ADV
taxlaw-12713	543	26	goldsboro	goldsboro	PROPN
taxlaw-12713	543	27	art	art	PROPN
taxlaw-12713	543	28	league	league	PROPN
taxlaw-12713	543	29	v.	v.	ADP
taxlaw-12713	543	30	comm’r	comm’r	NOUN
taxlaw-12713	543	31	,	,	PUNCT
taxlaw-12713	543	32	75	75	NUM
taxlaw-12713	543	33	t.c	t.c	PROPN
taxlaw-12713	543	34	.	.	PROPN
taxlaw-12713	543	35	337	337	NUM
taxlaw-12713	543	36	(	(	PUNCT
taxlaw-12713	543	37	1980	1980	NUM
taxlaw-12713	543	38	)	)	PUNCT
taxlaw-12713	543	39	.	.	PUNCT
taxlaw-12713	544	1	156	156	NUM
taxlaw-12713	544	2	goldsboro	goldsboro	PROPN
taxlaw-12713	544	3	art	art	PROPN
taxlaw-12713	544	4	league	league	NOUN
taxlaw-12713	544	5	,	,	PUNCT
taxlaw-12713	544	6	75	75	NUM
taxlaw-12713	544	7	t.c	t.c	PROPN
taxlaw-12713	544	8	.	.	PUNCT
taxlaw-12713	545	1	at	at	ADP
taxlaw-12713	545	2	344	344	NUM
taxlaw-12713	545	3	.	.	PUNCT
taxlaw-12713	546	1	157	157	NUM
taxlaw-12713	546	2	bsw	bsw	PROPN
taxlaw-12713	546	3	grp	grp	PROPN
taxlaw-12713	546	4	.	.	PROPN
taxlaw-12713	546	5	,	,	PUNCT
taxlaw-12713	546	6	inc	inc	PROPN
taxlaw-12713	546	7	.	.	PROPN
taxlaw-12713	547	1	v.	v.	ADP
taxlaw-12713	547	2	comm’r	comm’r	NOUN
taxlaw-12713	547	3	,	,	PUNCT
taxlaw-12713	547	4	70	70	NUM
taxlaw-12713	547	5	t.c	t.c	PROPN
taxlaw-12713	547	6	.	.	PROPN
taxlaw-12713	547	7	352	352	NUM
taxlaw-12713	547	8	,	,	PUNCT
taxlaw-12713	547	9	358	358	NUM
taxlaw-12713	547	10	(	(	PUNCT
taxlaw-12713	547	11	1978	1978	NUM
taxlaw-12713	547	12	)	)	PUNCT
taxlaw-12713	547	13	.	.	PUNCT
taxlaw-12713	548	1	158	158	NUM
taxlaw-12713	548	2	cf	cf	NOUN
taxlaw-12713	548	3	.	.	PUNCT
taxlaw-12713	548	4	laura	laura	PROPN
taxlaw-12713	548	5	b.	b.	PROPN
taxlaw-12713	548	6	chisholm	chisholm	PROPN
taxlaw-12713	548	7	,	,	PUNCT
taxlaw-12713	548	8	politics	politic	NOUN
taxlaw-12713	548	9	and	and	CCONJ
taxlaw-12713	548	10	charity	charity	NOUN
taxlaw-12713	548	11	:	:	PUNCT
taxlaw-12713	548	12	a	a	DET
taxlaw-12713	548	13	proposal	proposal	NOUN
taxlaw-12713	548	14	for	for	ADP
taxlaw-12713	548	15	peaceful	peaceful	ADJ
taxlaw-12713	548	16	coexistence	coexistence	NOUN
taxlaw-12713	548	17	,	,	PUNCT
taxlaw-12713	548	18	58	58	NUM
taxlaw-12713	548	19	geo	geo	PROPN
taxlaw-12713	548	20	.	.	PROPN
taxlaw-12713	548	21	wash	wash	PROPN
taxlaw-12713	548	22	.	.	PUNCT
taxlaw-12713	549	1	l.	l.	PROPN
taxlaw-12713	549	2	rev	rev	PROPN
taxlaw-12713	549	3	.	.	PROPN
taxlaw-12713	549	4	308	308	NUM
taxlaw-12713	549	5	,	,	PUNCT
taxlaw-12713	549	6	314–15	314–15	PROPN
taxlaw-12713	549	7	(	(	PUNCT
taxlaw-12713	549	8	1990	1990	NUM
taxlaw-12713	549	9	)	)	PUNCT
taxlaw-12713	549	10	;	;	PUNCT
taxlaw-12713	549	11	see	see	VERB
taxlaw-12713	549	12	also	also	ADV
taxlaw-12713	549	13	jane	jane	PROPN
taxlaw-12713	549	14	h.	h.	PROPN
taxlaw-12713	549	15	mavity	mavity	PROPN
taxlaw-12713	549	16	&	&	CCONJ
taxlaw-12713	549	17	paul	paul	PROPN
taxlaw-12713	549	18	n.	n.	PROPN
taxlaw-12713	549	19	ylvisaker	ylvisaker	PROPN
taxlaw-12713	549	20	,	,	PUNCT
taxlaw-12713	549	21	private	private	ADJ
taxlaw-12713	549	22	philanthropy	philanthropy	NOUN
taxlaw-12713	549	23	and	and	CCONJ
taxlaw-12713	549	24	public	public	ADJ
taxlaw-12713	549	25	affairs	affair	NOUN
taxlaw-12713	549	26	,	,	PUNCT
taxlaw-12713	549	27	in	in	ADP
taxlaw-12713	549	28	2	2	NUM
taxlaw-12713	549	29	research	research	NOUN
taxlaw-12713	549	30	papers	paper	NOUN
taxlaw-12713	549	31	795	795	NUM
taxlaw-12713	549	32	(	(	PUNCT
taxlaw-12713	549	33	1977	1977	NUM
taxlaw-12713	549	34	)	)	PUNCT
taxlaw-12713	549	35	.	.	PUNCT
taxlaw-12713	550	1	159	159	NUM
taxlaw-12713	550	2	internal	internal	ADJ
taxlaw-12713	550	3	revenue	revenue	NOUN
taxlaw-12713	550	4	code	code	NOUN
taxlaw-12713	550	5	of	of	ADP
taxlaw-12713	550	6	1954	1954	NUM
taxlaw-12713	550	7	,	,	PUNCT
taxlaw-12713	550	8	pub	pub	NOUN
taxlaw-12713	550	9	.	.	PUNCT
taxlaw-12713	551	1	l.	l.	PROPN
taxlaw-12713	551	2	no	no	INTJ
taxlaw-12713	551	3	.	.	PROPN
taxlaw-12713	552	1	83	83	NUM
taxlaw-12713	552	2	-	-	SYM
taxlaw-12713	552	3	591	591	NUM
taxlaw-12713	552	4	,	,	PUNCT
taxlaw-12713	552	5	§	§	PROPN
taxlaw-12713	552	6	501(c)(3	501(c)(3	NUM
taxlaw-12713	552	7	)	)	PUNCT
taxlaw-12713	552	8	,	,	PUNCT
taxlaw-12713	552	9	68a	68a	NOUN
taxlaw-12713	552	10	stat	stat	VERB
taxlaw-12713	552	11	.	.	PUNCT
taxlaw-12713	553	1	1	1	NUM
taxlaw-12713	553	2	,	,	PUNCT
taxlaw-12713	553	3	163	163	NUM
taxlaw-12713	553	4	.	.	NOUN
taxlaw-12713	554	1	2024	2024	NUM
taxlaw-12713	554	2	]	]	PUNCT
taxlaw-12713	554	3	keep	keep	VERB
taxlaw-12713	554	4	charitable	charitable	ADJ
taxlaw-12713	554	5	oversight	oversight	NOUN
taxlaw-12713	554	6	151	151	NUM
taxlaw-12713	554	7	johnson	johnson	NOUN
taxlaw-12713	554	8	was	be	AUX
taxlaw-12713	554	9	a	a	DET
taxlaw-12713	554	10	proponent	proponent	NOUN
taxlaw-12713	554	11	of	of	ADP
taxlaw-12713	554	12	the	the	DET
taxlaw-12713	554	13	legislation	legislation	NOUN
taxlaw-12713	554	14	,	,	PUNCT
taxlaw-12713	554	15	this	this	PRON
taxlaw-12713	554	16	has	have	AUX
taxlaw-12713	554	17	been	be	AUX
taxlaw-12713	554	18	a	a	DET
taxlaw-12713	554	19	controversial	controversial	ADJ
taxlaw-12713	554	20	part	part	NOUN
taxlaw-12713	554	21	of	of	ADP
taxlaw-12713	554	22	charity	charity	NOUN
taxlaw-12713	554	23	enforcement	enforcement	NOUN
taxlaw-12713	554	24	.	.	PUNCT
taxlaw-12713	555	1	religious	religious	ADJ
taxlaw-12713	555	2	groups	group	NOUN
taxlaw-12713	555	3	like	like	ADP
taxlaw-12713	555	4	pulpit	pulpit	NOUN
taxlaw-12713	555	5	freedom	freedom	NOUN
taxlaw-12713	555	6	sunday	sunday	PROPN
taxlaw-12713	555	7	argue	argue	VERB
taxlaw-12713	555	8	it	it	PRON
taxlaw-12713	555	9	violates	violate	VERB
taxlaw-12713	555	10	first	first	ADJ
taxlaw-12713	555	11	amendment	amendment	NOUN
taxlaw-12713	555	12	freedom	freedom	NOUN
taxlaw-12713	555	13	of	of	ADP
taxlaw-12713	555	14	speech	speech	NOUN
taxlaw-12713	555	15	and	and	CCONJ
taxlaw-12713	555	16	religion.160	religion.160	NOUN
taxlaw-12713	555	17	thus	thus	ADV
taxlaw-12713	555	18	far	far	ADV
taxlaw-12713	555	19	,	,	PUNCT
taxlaw-12713	555	20	courts	court	NOUN
taxlaw-12713	555	21	have	have	AUX
taxlaw-12713	555	22	upheld	uphold	VERB
taxlaw-12713	555	23	the	the	DET
taxlaw-12713	555	24	johnson	johnson	PROPN
taxlaw-12713	555	25	amendment.161	amendment.161	PROPN
taxlaw-12713	555	26	though	though	ADV
taxlaw-12713	555	27	controversial	controversial	ADJ
taxlaw-12713	555	28	,	,	PUNCT
taxlaw-12713	555	29	in	in	ADP
taxlaw-12713	555	30	addition	addition	NOUN
taxlaw-12713	555	31	to	to	ADP
taxlaw-12713	555	32	a	a	DET
taxlaw-12713	555	33	link	link	NOUN
taxlaw-12713	555	34	to	to	ADP
taxlaw-12713	555	35	charitable	charitable	ADJ
taxlaw-12713	555	36	trust	trust	NOUN
taxlaw-12713	555	37	law	law	NOUN
taxlaw-12713	555	38	,	,	PUNCT
taxlaw-12713	555	39	the	the	DET
taxlaw-12713	555	40	limitation	limitation	NOUN
taxlaw-12713	555	41	has	have	VERB
taxlaw-12713	555	42	a	a	DET
taxlaw-12713	555	43	real	real	ADJ
taxlaw-12713	555	44	link	link	NOUN
taxlaw-12713	555	45	to	to	PART
taxlaw-12713	555	46	income	income	NOUN
taxlaw-12713	555	47	tax	tax	NOUN
taxlaw-12713	555	48	policy	policy	NOUN
taxlaw-12713	555	49	.	.	PUNCT
taxlaw-12713	556	1	congress	congress	PROPN
taxlaw-12713	556	2	prohibits	prohibit	VERB
taxlaw-12713	556	3	the	the	DET
taxlaw-12713	556	4	deduction	deduction	NOUN
taxlaw-12713	556	5	of	of	ADP
taxlaw-12713	556	6	expenses	expense	NOUN
taxlaw-12713	556	7	for	for	ADP
taxlaw-12713	556	8	political	political	ADJ
taxlaw-12713	556	9	campaigns	campaign	NOUN
taxlaw-12713	556	10	and	and	CCONJ
taxlaw-12713	556	11	lobbying.162	lobbying.162	ADP
taxlaw-12713	556	12	this	this	DET
taxlaw-12713	556	13	policy	policy	NOUN
taxlaw-12713	556	14	emanates	emanate	VERB
taxlaw-12713	556	15	from	from	ADP
taxlaw-12713	556	16	a	a	DET
taxlaw-12713	556	17	policy	policy	NOUN
taxlaw-12713	556	18	position	position	NOUN
taxlaw-12713	556	19	that	that	PRON
taxlaw-12713	556	20	the	the	DET
taxlaw-12713	556	21	country	country	NOUN
taxlaw-12713	556	22	ought	ought	AUX
taxlaw-12713	556	23	to	to	PART
taxlaw-12713	556	24	be	be	AUX
taxlaw-12713	556	25	neutral	neutral	ADJ
taxlaw-12713	556	26	fiscally	fiscally	ADV
taxlaw-12713	556	27	as	as	SCONJ
taxlaw-12713	556	28	to	to	ADP
taxlaw-12713	556	29	political	political	ADJ
taxlaw-12713	556	30	campaigns.163	campaigns.163	NOUN
taxlaw-12713	556	31	were	be	AUX
taxlaw-12713	556	32	congress	congress	PROPN
taxlaw-12713	556	33	to	to	PART
taxlaw-12713	556	34	allow	allow	VERB
taxlaw-12713	556	35	charities	charity	NOUN
taxlaw-12713	556	36	to	to	PART
taxlaw-12713	556	37	intervene	intervene	VERB
taxlaw-12713	556	38	in	in	ADP
taxlaw-12713	556	39	political	political	ADJ
taxlaw-12713	556	40	campaigns	campaign	NOUN
taxlaw-12713	556	41	,	,	PUNCT
taxlaw-12713	556	42	it	it	PRON
taxlaw-12713	556	43	would	would	AUX
taxlaw-12713	556	44	make	make	VERB
taxlaw-12713	556	45	this	this	DET
taxlaw-12713	556	46	neutrality	neutrality	NOUN
taxlaw-12713	556	47	policy	policy	NOUN
taxlaw-12713	556	48	an	an	DET
taxlaw-12713	556	49	impossibility	impossibility	NOUN
taxlaw-12713	556	50	.	.	PUNCT
taxlaw-12713	557	1	someone	someone	PRON
taxlaw-12713	557	2	who	who	PRON
taxlaw-12713	557	3	wanted	want	VERB
taxlaw-12713	557	4	to	to	PART
taxlaw-12713	557	5	deduct	deduct	VERB
taxlaw-12713	557	6	a	a	DET
taxlaw-12713	557	7	political	political	ADJ
taxlaw-12713	557	8	campaign	campaign	NOUN
taxlaw-12713	557	9	contribution	contribution	NOUN
taxlaw-12713	557	10	would	would	AUX
taxlaw-12713	557	11	need	need	VERB
taxlaw-12713	557	12	only	only	ADV
taxlaw-12713	557	13	make	make	VERB
taxlaw-12713	557	14	the	the	DET
taxlaw-12713	557	15	contribution	contribution	NOUN
taxlaw-12713	557	16	to	to	ADP
taxlaw-12713	557	17	a	a	DET
taxlaw-12713	557	18	charitable	charitable	ADJ
taxlaw-12713	557	19	organization	organization	NOUN
taxlaw-12713	557	20	.	.	PUNCT
taxlaw-12713	558	1	the	the	DET
taxlaw-12713	558	2	lobbying	lobbying	NOUN
taxlaw-12713	558	3	limitation	limitation	NOUN
taxlaw-12713	558	4	raises	raise	VERB
taxlaw-12713	558	5	similar	similar	ADJ
taxlaw-12713	558	6	constitutional	constitutional	ADJ
taxlaw-12713	558	7	issues	issue	NOUN
taxlaw-12713	558	8	as	as	SCONJ
taxlaw-12713	558	9	does	do	VERB
taxlaw-12713	558	10	the	the	DET
taxlaw-12713	558	11	political	political	ADJ
taxlaw-12713	558	12	campaign	campaign	NOUN
taxlaw-12713	558	13	prohibition	prohibition	NOUN
taxlaw-12713	558	14	.	.	PUNCT
taxlaw-12713	559	1	it	it	PRON
taxlaw-12713	559	2	provides	provide	VERB
taxlaw-12713	559	3	that	that	SCONJ
taxlaw-12713	559	4	“	"	PUNCT
taxlaw-12713	559	5	no	no	DET
taxlaw-12713	559	6	substantial	substantial	ADJ
taxlaw-12713	559	7	part	part	NOUN
taxlaw-12713	559	8	of	of	ADP
taxlaw-12713	559	9	the	the	DET
taxlaw-12713	559	10	activities	activity	NOUN
taxlaw-12713	559	11	”	"	PUNCT
taxlaw-12713	559	12	of	of	ADP
taxlaw-12713	559	13	a	a	DET
taxlaw-12713	559	14	charity	charity	NOUN
taxlaw-12713	559	15	can	can	AUX
taxlaw-12713	559	16	consist	consist	VERB
taxlaw-12713	559	17	in	in	ADP
taxlaw-12713	559	18	“	"	PUNCT
taxlaw-12713	559	19	carrying	carry	VERB
taxlaw-12713	559	20	on	on	ADP
taxlaw-12713	559	21	propaganda	propaganda	NOUN
taxlaw-12713	559	22	,	,	PUNCT
taxlaw-12713	559	23	or	or	CCONJ
taxlaw-12713	559	24	otherwise	otherwise	ADV
taxlaw-12713	559	25	attempting	attempt	VERB
taxlaw-12713	559	26	,	,	PUNCT
taxlaw-12713	559	27	to	to	PART
taxlaw-12713	559	28	influence	influence	VERB
taxlaw-12713	559	29	legislation	legislation	NOUN
taxlaw-12713	559	30	.	.	PUNCT
taxlaw-12713	560	1	”164	”164	NOUN
taxlaw-12713	560	2	the	the	DET
taxlaw-12713	560	3	focus	focus	NOUN
taxlaw-12713	560	4	of	of	ADP
taxlaw-12713	560	5	this	this	DET
taxlaw-12713	560	6	limitation	limitation	NOUN
taxlaw-12713	560	7	is	be	AUX
taxlaw-12713	560	8	on	on	ADP
taxlaw-12713	560	9	limiting	limit	VERB
taxlaw-12713	560	10	the	the	DET
taxlaw-12713	560	11	charity	charity	NOUN
taxlaw-12713	560	12	from	from	ADP
taxlaw-12713	560	13	advocating	advocate	VERB
taxlaw-12713	560	14	before	before	ADP
taxlaw-12713	560	15	legislative	legislative	ADJ
taxlaw-12713	560	16	bodies	body	NOUN
taxlaw-12713	560	17	either	either	CCONJ
taxlaw-12713	560	18	in	in	ADP
taxlaw-12713	560	19	a	a	DET
taxlaw-12713	560	20	direct	direct	ADJ
taxlaw-12713	560	21	manner	manner	NOUN
taxlaw-12713	560	22	or	or	CCONJ
taxlaw-12713	560	23	in	in	ADP
taxlaw-12713	560	24	an	an	DET
taxlaw-12713	560	25	indirect	indirect	ADJ
taxlaw-12713	560	26	manner	manner	NOUN
taxlaw-12713	560	27	,	,	PUNCT
taxlaw-12713	560	28	such	such	ADJ
taxlaw-12713	560	29	as	as	ADP
taxlaw-12713	560	30	through	through	ADP
taxlaw-12713	560	31	grassroots	grassroot	NOUN
taxlaw-12713	560	32	lobbying.165	lobbying.165	NOUN
taxlaw-12713	560	33	the	the	DET
taxlaw-12713	560	34	limitation	limitation	NOUN
taxlaw-12713	560	35	has	have	VERB
taxlaw-12713	560	36	early	early	ADJ
taxlaw-12713	560	37	beginnings	beginning	NOUN
taxlaw-12713	560	38	.	.	PUNCT
taxlaw-12713	561	1	in	in	ADP
taxlaw-12713	561	2	1930	1930	NUM
taxlaw-12713	561	3	,	,	PUNCT
taxlaw-12713	561	4	judge	judge	NOUN
taxlaw-12713	561	5	hand	hand	NOUN
taxlaw-12713	561	6	in	in	ADP
taxlaw-12713	561	7	slee	slee	PROPN
taxlaw-12713	561	8	v.	v.	PROPN
taxlaw-12713	561	9	commissioner	commissioner	PROPN
taxlaw-12713	561	10	found	find	VERB
taxlaw-12713	561	11	that	that	SCONJ
taxlaw-12713	561	12	the	the	DET
taxlaw-12713	561	13	american	american	ADJ
taxlaw-12713	561	14	birth	birth	PROPN
taxlaw-12713	561	15	control	control	PROPN
taxlaw-12713	561	16	league	league	PROPN
taxlaw-12713	561	17	’s	’s	PART
taxlaw-12713	561	18	lobbying	lobbying	NOUN
taxlaw-12713	561	19	was	be	AUX
taxlaw-12713	561	20	too	too	ADV
taxlaw-12713	561	21	central	central	ADJ
taxlaw-12713	561	22	to	to	ADP
taxlaw-12713	561	23	the	the	DET
taxlaw-12713	561	24	organization	organization	NOUN
taxlaw-12713	561	25	and	and	CCONJ
taxlaw-12713	561	26	belied	belie	VERB
taxlaw-12713	561	27	its	its	PRON
taxlaw-12713	561	28	charitable	charitable	ADJ
taxlaw-12713	561	29	status.166	status.166	NOUN
taxlaw-12713	561	30	there	there	PRON
taxlaw-12713	561	31	is	be	VERB
taxlaw-12713	561	32	,	,	PUNCT
taxlaw-12713	561	33	unfortunately	unfortunately	ADV
taxlaw-12713	561	34	,	,	PUNCT
taxlaw-12713	561	35	little	little	ADJ
taxlaw-12713	561	36	clarity	clarity	NOUN
taxlaw-12713	561	37	on	on	ADP
taxlaw-12713	561	38	what	what	PRON
taxlaw-12713	561	39	a	a	DET
taxlaw-12713	561	40	substantial	substantial	ADJ
taxlaw-12713	561	41	part	part	NOUN
taxlaw-12713	561	42	might	might	AUX
taxlaw-12713	561	43	look	look	VERB
taxlaw-12713	561	44	like	like	ADP
taxlaw-12713	561	45	.	.	PUNCT
taxlaw-12713	562	1	that	that	PRON
taxlaw-12713	562	2	said	say	VERB
taxlaw-12713	562	3	,	,	PUNCT
taxlaw-12713	562	4	section	section	NOUN
taxlaw-12713	562	5	501(h	501(h	PROPN
taxlaw-12713	562	6	)	)	PUNCT
taxlaw-12713	562	7	provides	provide	VERB
taxlaw-12713	562	8	a	a	DET
taxlaw-12713	562	9	safe	safe	ADJ
taxlaw-12713	562	10	harbor	harbor	NOUN
taxlaw-12713	562	11	to	to	ADP
taxlaw-12713	562	12	charities	charity	NOUN
taxlaw-12713	562	13	who	who	PRON
taxlaw-12713	562	14	make	make	VERB
taxlaw-12713	562	15	an	an	DET
taxlaw-12713	562	16	election	election	NOUN
taxlaw-12713	562	17	under	under	ADP
taxlaw-12713	562	18	that	that	DET
taxlaw-12713	562	19	section	section	NOUN
taxlaw-12713	562	20	.	.	PUNCT
taxlaw-12713	563	1	a	a	DET
taxlaw-12713	563	2	charity	charity	NOUN
taxlaw-12713	563	3	with	with	ADP
taxlaw-12713	563	4	limited	limited	ADJ
taxlaw-12713	563	5	revenue	revenue	NOUN
taxlaw-12713	563	6	might	might	AUX
taxlaw-12713	563	7	be	be	AUX
taxlaw-12713	563	8	able	able	ADJ
taxlaw-12713	563	9	to	to	PART
taxlaw-12713	563	10	spend	spend	VERB
taxlaw-12713	563	11	as	as	ADV
taxlaw-12713	563	12	much	much	ADJ
taxlaw-12713	563	13	as	as	ADP
taxlaw-12713	563	14	twenty	twenty	NUM
taxlaw-12713	563	15	percent	percent	NOUN
taxlaw-12713	563	16	of	of	ADP
taxlaw-12713	563	17	its	its	PRON
taxlaw-12713	563	18	revenue	revenue	NOUN
taxlaw-12713	563	19	annually	annually	ADV
taxlaw-12713	563	20	on	on	ADP
taxlaw-12713	563	21	lobbying	lobbying	NOUN
taxlaw-12713	563	22	,	,	PUNCT
taxlaw-12713	563	23	but	but	CCONJ
taxlaw-12713	563	24	most	most	ADJ
taxlaw-12713	563	25	are	be	AUX
taxlaw-12713	563	26	limited	limit	VERB
taxlaw-12713	563	27	to	to	PART
taxlaw-12713	563	28	less.167	less.167	VERB
taxlaw-12713	563	29	the	the	DET
taxlaw-12713	563	30	supreme	supreme	PROPN
taxlaw-12713	563	31	court	court	PROPN
taxlaw-12713	563	32	upheld	uphold	VERB
taxlaw-12713	563	33	the	the	DET
taxlaw-12713	563	34	constitutionality	constitutionality	NOUN
taxlaw-12713	563	35	of	of	ADP
taxlaw-12713	563	36	the	the	DET
taxlaw-12713	563	37	lobbying	lobbying	NOUN
taxlaw-12713	563	38	limitation	limitation	NOUN
taxlaw-12713	563	39	in	in	ADP
taxlaw-12713	563	40	regan	regan	PROPN
taxlaw-12713	563	41	v.	v.	ADP
taxlaw-12713	563	42	taxation	taxation	NOUN
taxlaw-12713	563	43	with	with	ADP
taxlaw-12713	563	44	representation.168	representation.168	NOUN
taxlaw-12713	563	45	finally	finally	ADV
taxlaw-12713	563	46	,	,	PUNCT
taxlaw-12713	563	47	the	the	DET
taxlaw-12713	563	48	public	public	ADJ
taxlaw-12713	563	49	policy	policy	NOUN
taxlaw-12713	563	50	limitation	limitation	NOUN
taxlaw-12713	563	51	holds	hold	VERB
taxlaw-12713	563	52	that	that	SCONJ
taxlaw-12713	563	53	a	a	DET
taxlaw-12713	563	54	charity	charity	NOUN
taxlaw-12713	563	55	can	can	AUX
taxlaw-12713	563	56	not	not	PART
taxlaw-12713	563	57	engage	engage	VERB
taxlaw-12713	563	58	in	in	ADP
taxlaw-12713	563	59	illegal	illegal	ADJ
taxlaw-12713	563	60	activity	activity	NOUN
taxlaw-12713	563	61	or	or	CCONJ
taxlaw-12713	563	62	activity	activity	NOUN
taxlaw-12713	563	63	that	that	PRON
taxlaw-12713	563	64	is	be	AUX
taxlaw-12713	563	65	against	against	ADP
taxlaw-12713	563	66	clearly	clearly	ADV
taxlaw-12713	563	67	established	establish	VERB
taxlaw-12713	563	68	public	public	ADJ
taxlaw-12713	563	69	policy.169	policy.169	NOUN
taxlaw-12713	563	70	this	this	PRON
taxlaw-12713	563	71	is	be	AUX
taxlaw-12713	563	72	consistent	consistent	ADJ
taxlaw-12713	563	73	with	with	ADP
taxlaw-12713	563	74	charitable	charitable	ADJ
taxlaw-12713	563	75	trust	trust	NOUN
taxlaw-12713	563	76	law.170	law.170	VERB
taxlaw-12713	563	77	the	the	DET
taxlaw-12713	563	78	irs	irs	PROPN
taxlaw-12713	563	79	has	have	VERB
taxlaw-12713	563	80	to	to	PART
taxlaw-12713	563	81	show	show	VERB
taxlaw-12713	563	82	that	that	SCONJ
taxlaw-12713	563	83	the	the	DET
taxlaw-12713	563	84	illegal	illegal	ADJ
taxlaw-12713	563	85	activity	activity	NOUN
taxlaw-12713	563	86	or	or	CCONJ
taxlaw-12713	563	87	public	public	ADJ
taxlaw-12713	563	88	policy	policy	NOUN
taxlaw-12713	563	89	violation	violation	NOUN
taxlaw-12713	563	90	is	be	AUX
taxlaw-12713	563	91	a	a	DET
taxlaw-12713	563	92	substantial	substantial	ADJ
taxlaw-12713	563	93	purpose	purpose	NOUN
taxlaw-12713	563	94	of	of	ADP
taxlaw-12713	563	95	the	the	DET
taxlaw-12713	563	96	organization.171	organization.171	NOUN
taxlaw-12713	563	97	the	the	DET
taxlaw-12713	563	98	160	160	NUM
taxlaw-12713	563	99	see	see	NOUN
taxlaw-12713	563	100	eugene	eugene	PROPN
taxlaw-12713	563	101	scott	scott	PROPN
taxlaw-12713	563	102	,	,	PUNCT
taxlaw-12713	563	103	pastors	pastor	NOUN
taxlaw-12713	563	104	take	take	VERB
taxlaw-12713	563	105	to	to	PART
taxlaw-12713	563	106	pulpit	pulpit	VERB
taxlaw-12713	563	107	to	to	PART
taxlaw-12713	563	108	protest	protest	VERB
taxlaw-12713	563	109	irs	irs	PROPN
taxlaw-12713	563	110	limits	limit	NOUN
taxlaw-12713	563	111	on	on	ADP
taxlaw-12713	563	112	political	political	ADJ
taxlaw-12713	563	113	endorsements	endorsement	NOUN
taxlaw-12713	563	114	,	,	PUNCT
taxlaw-12713	563	115	cnn	cnn	PROPN
taxlaw-12713	563	116	(	(	PUNCT
taxlaw-12713	563	117	oct	oct	PROPN
taxlaw-12713	563	118	.	.	PROPN
taxlaw-12713	563	119	1	1	NUM
taxlaw-12713	563	120	,	,	PUNCT
taxlaw-12713	563	121	2016	2016	NUM
taxlaw-12713	563	122	)	)	PUNCT
taxlaw-12713	563	123	,	,	PUNCT
taxlaw-12713	563	124	https://www.cnn.com/2016/10/01/politics/pulpit-freedom-sunday-johnson-amend	https://www.cnn.com/2016/10/01/politics/pulpit-freedom-sunday-johnson-amend	NOUN
taxlaw-12713	563	125	ment	ment	PROPN
taxlaw-12713	563	126	/	/	SYM
taxlaw-12713	563	127	index.html	index.html	PROPN
taxlaw-12713	564	1	[	[	X
taxlaw-12713	564	2	perma.cc/fhk6-8e2f	perma.cc/fhk6-8e2f	X
taxlaw-12713	564	3	]	]	PUNCT
taxlaw-12713	564	4	;	;	PUNCT
taxlaw-12713	564	5	see	see	VERB
taxlaw-12713	564	6	also	also	ADV
taxlaw-12713	564	7	benjamin	benjamin	PROPN
taxlaw-12713	564	8	m.	m.	PROPN
taxlaw-12713	564	9	leff	leff	PROPN
taxlaw-12713	564	10	,	,	PUNCT
taxlaw-12713	564	11	fixing	fix	VERB
taxlaw-12713	564	12	the	the	DET
taxlaw-12713	564	13	johnson	johnson	PROPN
taxlaw-12713	564	14	amendment	amendment	PROPN
taxlaw-12713	564	15	without	without	ADP
taxlaw-12713	564	16	totally	totally	ADV
taxlaw-12713	564	17	destroying	destroy	VERB
taxlaw-12713	564	18	it	it	PRON
taxlaw-12713	564	19	,	,	PUNCT
taxlaw-12713	564	20	6	6	NUM
taxlaw-12713	564	21	u.	u.	NOUN
taxlaw-12713	564	22	pa	pa	PROPN
taxlaw-12713	564	23	.	.	PUNCT
taxlaw-12713	565	1	j.l	j.l	PROPN
taxlaw-12713	565	2	.	.	PROPN
taxlaw-12713	565	3	&	&	CCONJ
taxlaw-12713	565	4	pub	pub	PROPN
taxlaw-12713	565	5	.	.	PUNCT
taxlaw-12713	566	1	affs	aff	NOUN
taxlaw-12713	566	2	.	.	PUNCT
taxlaw-12713	567	1	115	115	NUM
taxlaw-12713	567	2	,	,	PUNCT
taxlaw-12713	567	3	119	119	NUM
taxlaw-12713	567	4	(	(	PUNCT
taxlaw-12713	567	5	2020	2020	NUM
taxlaw-12713	567	6	)	)	PUNCT
taxlaw-12713	567	7	;	;	PUNCT
taxlaw-12713	567	8	samuel	samuel	PROPN
taxlaw-12713	567	9	d.	d.	PROPN
taxlaw-12713	567	10	brunson	brunson	PROPN
taxlaw-12713	567	11	,	,	PUNCT
taxlaw-12713	567	12	dear	dear	ADJ
taxlaw-12713	567	13	irs	irs	PROPN
taxlaw-12713	567	14	,	,	PUNCT
taxlaw-12713	567	15	it	it	PRON
taxlaw-12713	567	16	is	be	AUX
taxlaw-12713	567	17	time	time	NOUN
taxlaw-12713	567	18	to	to	PART
taxlaw-12713	567	19	enforce	enforce	VERB
taxlaw-12713	567	20	the	the	DET
taxlaw-12713	567	21	campaigning	campaigning	NOUN
taxlaw-12713	567	22	prohibition	prohibition	NOUN
taxlaw-12713	567	23	.	.	PUNCT
taxlaw-12713	568	1	even	even	ADV
taxlaw-12713	568	2	against	against	ADP
taxlaw-12713	568	3	churches	church	NOUN
taxlaw-12713	568	4	,	,	PUNCT
taxlaw-12713	568	5	87	87	NUM
taxlaw-12713	568	6	u.	u.	PROPN
taxlaw-12713	568	7	colo	colo	PROPN
taxlaw-12713	568	8	.	.	PUNCT
taxlaw-12713	569	1	l.	l.	PROPN
taxlaw-12713	569	2	rev	rev	PROPN
taxlaw-12713	569	3	.	.	PROPN
taxlaw-12713	569	4	143	143	NUM
taxlaw-12713	569	5	,	,	PUNCT
taxlaw-12713	569	6	145	145	NUM
taxlaw-12713	569	7	(	(	PUNCT
taxlaw-12713	569	8	2016	2016	NUM
taxlaw-12713	569	9	)	)	PUNCT
taxlaw-12713	569	10	.	.	PUNCT
taxlaw-12713	570	1	161	161	NUM
taxlaw-12713	570	2	branch	branch	NOUN
taxlaw-12713	570	3	ministries	ministry	NOUN
taxlaw-12713	570	4	v.	v.	ADP
taxlaw-12713	570	5	rossotti	rossotti	ADJ
taxlaw-12713	570	6	,	,	PUNCT
taxlaw-12713	570	7	211	211	NUM
taxlaw-12713	570	8	f.3d	f.3d	NUM
taxlaw-12713	570	9	137	137	NUM
taxlaw-12713	570	10	,	,	PUNCT
taxlaw-12713	570	11	143	143	NUM
taxlaw-12713	570	12	(	(	PUNCT
taxlaw-12713	570	13	d.c	d.c	PROPN
taxlaw-12713	570	14	.	.	PROPN
taxlaw-12713	570	15	cir	cir	PROPN
taxlaw-12713	570	16	.	.	PROPN
taxlaw-12713	570	17	2000	2000	NUM
taxlaw-12713	570	18	)	)	PUNCT
taxlaw-12713	570	19	.	.	PUNCT
taxlaw-12713	571	1	162	162	NUM
taxlaw-12713	571	2	i.r.c	i.r.c	NOUN
taxlaw-12713	571	3	.	.	PUNCT
taxlaw-12713	572	1	§	§	PROPN
taxlaw-12713	572	2	162(e	162(e	PROPN
taxlaw-12713	572	3	)	)	PUNCT
taxlaw-12713	572	4	(	(	PUNCT
taxlaw-12713	572	5	the	the	DET
taxlaw-12713	572	6	lobbying	lobbying	NOUN
taxlaw-12713	572	7	limitation	limitation	NOUN
taxlaw-12713	572	8	was	be	AUX
taxlaw-12713	572	9	upheld	uphold	VERB
taxlaw-12713	572	10	in	in	ADP
taxlaw-12713	572	11	cammarano	cammarano	PROPN
taxlaw-12713	572	12	v.	v.	PROPN
taxlaw-12713	572	13	united	united	PROPN
taxlaw-12713	572	14	states	states	PROPN
taxlaw-12713	572	15	,	,	PUNCT
taxlaw-12713	572	16	358	358	NUM
taxlaw-12713	572	17	u.	u.	PROPN
taxlaw-12713	572	18	s.	s.	PROPN
taxlaw-12713	572	19	498	498	NUM
taxlaw-12713	572	20	,	,	PUNCT
taxlaw-12713	572	21	513	513	NUM
taxlaw-12713	572	22	(	(	PUNCT
taxlaw-12713	572	23	1959	1959	NUM
taxlaw-12713	572	24	)	)	PUNCT
taxlaw-12713	572	25	)	)	PUNCT
taxlaw-12713	572	26	.	.	PUNCT
taxlaw-12713	573	1	163	163	NUM
taxlaw-12713	573	2	notably	notably	ADV
taxlaw-12713	573	3	though	though	ADV
taxlaw-12713	573	4	,	,	PUNCT
taxlaw-12713	573	5	contributions	contribution	NOUN
taxlaw-12713	573	6	to	to	ADP
taxlaw-12713	573	7	veteran	veteran	NOUN
taxlaw-12713	573	8	’s	’s	PART
taxlaw-12713	573	9	organizations	organization	NOUN
taxlaw-12713	573	10	under	under	ADP
taxlaw-12713	573	11	section	section	NOUN
taxlaw-12713	573	12	501(c)(19	501(c)(19	NUM
taxlaw-12713	573	13	)	)	PUNCT
taxlaw-12713	573	14	are	be	AUX
taxlaw-12713	573	15	deductible	deductible	ADJ
taxlaw-12713	573	16	from	from	ADP
taxlaw-12713	573	17	the	the	DET
taxlaw-12713	573	18	federal	federal	ADJ
taxlaw-12713	573	19	income	income	NOUN
taxlaw-12713	573	20	tax	tax	NOUN
taxlaw-12713	573	21	,	,	PUNCT
taxlaw-12713	573	22	and	and	CCONJ
taxlaw-12713	573	23	there	there	PRON
taxlaw-12713	573	24	is	be	VERB
taxlaw-12713	573	25	no	no	DET
taxlaw-12713	573	26	similar	similar	ADJ
taxlaw-12713	573	27	limitation	limitation	NOUN
taxlaw-12713	573	28	.	.	PUNCT
taxlaw-12713	574	1	i.r.c	i.r.c	NOUN
taxlaw-12713	574	2	.	.	PUNCT
taxlaw-12713	575	1	§	§	PROPN
taxlaw-12713	575	2	170	170	NUM
taxlaw-12713	575	3	.	.	NOUN
taxlaw-12713	575	4	164	164	NUM
taxlaw-12713	575	5	i.r.c	i.r.c	NOUN
taxlaw-12713	575	6	.	.	PUNCT
taxlaw-12713	576	1	§	§	PROPN
taxlaw-12713	576	2	501(c)(3	501(c)(3	NUM
taxlaw-12713	576	3	)	)	PUNCT
taxlaw-12713	576	4	.	.	PUNCT
taxlaw-12713	577	1	165	165	NUM
taxlaw-12713	577	2	treas	trea	NOUN
taxlaw-12713	577	3	.	.	PUNCT
taxlaw-12713	578	1	reg	reg	PROPN
taxlaw-12713	578	2	.	.	PUNCT
taxlaw-12713	579	1	§	§	PROPN
taxlaw-12713	579	2	1.501(c)(3)-1(c)(3	1.501(c)(3)-1(c)(3	NUM
taxlaw-12713	579	3	)	)	PUNCT
taxlaw-12713	579	4	.	.	PUNCT
taxlaw-12713	580	1	166	166	NUM
taxlaw-12713	580	2	slee	slee	PROPN
taxlaw-12713	580	3	v.	v.	CCONJ
taxlaw-12713	580	4	comm’r	comm’r	PROPN
taxlaw-12713	580	5	,	,	PUNCT
taxlaw-12713	580	6	42	42	NUM
taxlaw-12713	580	7	f.2d	f.2d	PART
taxlaw-12713	580	8	184	184	NUM
taxlaw-12713	580	9	(	(	PUNCT
taxlaw-12713	580	10	2d	2d	NUM
taxlaw-12713	580	11	cir	cir	NOUN
taxlaw-12713	580	12	.	.	PUNCT
taxlaw-12713	580	13	1930	1930	NUM
taxlaw-12713	580	14	)	)	PUNCT
taxlaw-12713	580	15	.	.	PUNCT
taxlaw-12713	581	1	167	167	NUM
taxlaw-12713	581	2	i.r.c	i.r.c	NOUN
taxlaw-12713	581	3	.	.	PUNCT
taxlaw-12713	582	1	§	§	PROPN
taxlaw-12713	582	2	501(h	501(h	PROPN
taxlaw-12713	582	3	)	)	PUNCT
taxlaw-12713	582	4	.	.	PUNCT
taxlaw-12713	583	1	168	168	NUM
taxlaw-12713	583	2	regan	regan	NOUN
taxlaw-12713	583	3	v.	v.	ADP
taxlaw-12713	583	4	tax’n	tax’n	NOUN
taxlaw-12713	583	5	with	with	ADP
taxlaw-12713	583	6	representation	representation	NOUN
taxlaw-12713	583	7	,	,	PUNCT
taxlaw-12713	583	8	461	461	NUM
taxlaw-12713	583	9	u.s	u.s	PROPN
taxlaw-12713	583	10	.	.	PROPN
taxlaw-12713	583	11	540	540	NUM
taxlaw-12713	583	12	(	(	PUNCT
taxlaw-12713	583	13	1983	1983	NUM
taxlaw-12713	583	14	)	)	PUNCT
taxlaw-12713	583	15	.	.	PUNCT
taxlaw-12713	584	1	169	169	NUM
taxlaw-12713	584	2	rev	rev	X
taxlaw-12713	584	3	.	.	PUNCT
taxlaw-12713	584	4	rul	rul	NOUN
taxlaw-12713	584	5	.	.	PUNCT
taxlaw-12713	585	1	71	71	NUM
taxlaw-12713	585	2	-	-	SYM
taxlaw-12713	585	3	447	447	NUM
taxlaw-12713	585	4	;	;	PUNCT
taxlaw-12713	585	5	bob	bob	PROPN
taxlaw-12713	585	6	jones	jones	PROPN
taxlaw-12713	585	7	univ	univ	PROPN
taxlaw-12713	585	8	.	.	PUNCT
taxlaw-12713	586	1	v.	v.	PROPN
taxlaw-12713	586	2	united	united	PROPN
taxlaw-12713	586	3	states	states	PROPN
taxlaw-12713	586	4	,	,	PUNCT
taxlaw-12713	586	5	461	461	NUM
taxlaw-12713	586	6	u.s	u.s	PROPN
taxlaw-12713	586	7	.	.	PROPN
taxlaw-12713	586	8	574	574	NUM
taxlaw-12713	586	9	(	(	PUNCT
taxlaw-12713	586	10	1983	1983	NUM
taxlaw-12713	586	11	)	)	PUNCT
taxlaw-12713	586	12	.	.	PUNCT
taxlaw-12713	587	1	170	170	NUM
taxlaw-12713	587	2	bob	bob	PROPN
taxlaw-12713	587	3	jones	jones	PROPN
taxlaw-12713	587	4	univ	univ	PROPN
taxlaw-12713	587	5	.	.	PROPN
taxlaw-12713	587	6	,	,	PUNCT
taxlaw-12713	587	7	461	461	NUM
taxlaw-12713	587	8	u.s	u.s	PROPN
taxlaw-12713	587	9	.	.	PROPN
taxlaw-12713	587	10	574	574	NUM
taxlaw-12713	587	11	.	.	PUNCT
taxlaw-12713	587	12	171	171	NUM
taxlaw-12713	587	13	see	see	NOUN
taxlaw-12713	587	14	,	,	PUNCT
taxlaw-12713	587	15	e.g.	e.g.	ADV
taxlaw-12713	587	16	,	,	PUNCT
taxlaw-12713	587	17	i.r.s	i.r.s	PROPN
taxlaw-12713	587	18	.	.	PUNCT
taxlaw-12713	588	1	gen	gen	PROPN
taxlaw-12713	588	2	.	.	PROPN
taxlaw-12713	588	3	couns	couns	PROPN
taxlaw-12713	588	4	.	.	PUNCT
taxlaw-12713	589	1	mem	mem	PROPN
taxlaw-12713	589	2	.	.	PUNCT
taxlaw-12713	590	1	34,631	34,631	NUM
taxlaw-12713	590	2	(	(	PUNCT
taxlaw-12713	590	3	october	october	PROPN
taxlaw-12713	590	4	4	4	NUM
taxlaw-12713	590	5	,	,	PUNCT
taxlaw-12713	590	6	1971	1971	NUM
taxlaw-12713	590	7	)	)	PUNCT
taxlaw-12713	590	8	(	(	PUNCT
taxlaw-12713	590	9	“	"	PUNCT
taxlaw-12713	590	10	to	to	PART
taxlaw-12713	590	11	determine	determine	VERB
taxlaw-12713	590	12	when	when	SCONJ
taxlaw-12713	590	13	disqualifying	disqualifying	ADJ
taxlaw-12713	590	14	activities	activity	NOUN
taxlaw-12713	590	15	are	be	AUX
taxlaw-12713	590	16	present	present	ADJ
taxlaw-12713	590	17	to	to	ADP
taxlaw-12713	590	18	a	a	DET
taxlaw-12713	590	19	‘	'	PUNCT
taxlaw-12713	590	20	significant	significant	ADJ
taxlaw-12713	590	21	extent	extent	NOUN
taxlaw-12713	590	22	’	'	PUNCT
taxlaw-12713	590	23	(	(	PUNCT
taxlaw-12713	590	24	that	that	ADV
taxlaw-12713	590	25	is	is	ADV
taxlaw-12713	590	26	,	,	PUNCT
taxlaw-12713	590	27	when	when	SCONJ
taxlaw-12713	590	28	they	they	PRON
taxlaw-12713	590	29	become	become	VERB
taxlaw-12713	590	30	‘	'	PUNCT
taxlaw-12713	590	31	substantial	substantial	ADJ
taxlaw-12713	590	32	’	'	PUNCT
taxlaw-12713	590	33	)	)	PUNCT
taxlaw-12713	590	34	,	,	PUNCT
taxlaw-12713	590	35	more	more	ADJ
taxlaw-12713	590	36	must	must	AUX
taxlaw-12713	590	37	be	be	AUX
taxlaw-12713	590	38	considered	consider	VERB
taxlaw-12713	590	39	than	than	ADP
taxlaw-12713	590	40	the	the	DET
taxlaw-12713	590	41	ratio	ratio	NOUN
taxlaw-12713	590	42	they	they	PRON
taxlaw-12713	590	43	bear	bear	VERB
taxlaw-12713	590	44	to	to	ADP
taxlaw-12713	590	45	activities	activity	NOUN
taxlaw-12713	590	46	in	in	ADP
taxlaw-12713	590	47	furtherance	furtherance	NOUN
taxlaw-12713	590	48	of	of	ADP
taxlaw-12713	590	49	exempt	exempt	ADJ
taxlaw-12713	590	50	purposes	purpose	NOUN
taxlaw-12713	590	51	.	.	PUNCT
taxlaw-12713	590	52	”	"	PUNCT
taxlaw-12713	590	53	)	)	PUNCT
taxlaw-12713	590	54	.	.	PUNCT
taxlaw-12713	591	1	152	152	NUM
taxlaw-12713	591	2	columbia	columbia	PROPN
taxlaw-12713	591	3	journal	journal	PROPN
taxlaw-12713	591	4	of	of	ADP
taxlaw-12713	591	5	tax	tax	NOUN
taxlaw-12713	591	6	law	law	NOUN
taxlaw-12713	591	7	[	[	X
taxlaw-12713	591	8	vol	vol	NOUN
taxlaw-12713	591	9	15:2	15:2	NUM
taxlaw-12713	591	10	supreme	supreme	PROPN
taxlaw-12713	591	11	court	court	PROPN
taxlaw-12713	591	12	upheld	uphold	VERB
taxlaw-12713	591	13	a	a	DET
taxlaw-12713	591	14	public	public	ADJ
taxlaw-12713	591	15	policy	policy	NOUN
taxlaw-12713	591	16	violation	violation	NOUN
taxlaw-12713	591	17	in	in	ADP
taxlaw-12713	591	18	the	the	DET
taxlaw-12713	591	19	case	case	NOUN
taxlaw-12713	591	20	of	of	ADP
taxlaw-12713	591	21	race	race	NOUN
taxlaw-12713	591	22	-	-	PUNCT
taxlaw-12713	591	23	based	base	VERB
taxlaw-12713	591	24	discrimination	discrimination	NOUN
taxlaw-12713	591	25	in	in	ADP
taxlaw-12713	591	26	bob	bob	PROPN
taxlaw-12713	591	27	jones.172	jones.172	PROPN
taxlaw-12713	591	28	the	the	DET
taxlaw-12713	591	29	biggest	big	ADJ
taxlaw-12713	591	30	challenge	challenge	NOUN
taxlaw-12713	591	31	for	for	ADP
taxlaw-12713	591	32	the	the	DET
taxlaw-12713	591	33	irs	irs	PROPN
taxlaw-12713	591	34	in	in	ADP
taxlaw-12713	591	35	enforcing	enforce	VERB
taxlaw-12713	591	36	this	this	DET
taxlaw-12713	591	37	provision	provision	NOUN
taxlaw-12713	591	38	is	be	AUX
taxlaw-12713	591	39	probably	probably	ADV
taxlaw-12713	591	40	whether	whether	SCONJ
taxlaw-12713	591	41	the	the	DET
taxlaw-12713	591	42	irs	irs	PROPN
taxlaw-12713	591	43	has	have	VERB
taxlaw-12713	591	44	the	the	DET
taxlaw-12713	591	45	competency	competency	NOUN
taxlaw-12713	591	46	to	to	PART
taxlaw-12713	591	47	determine	determine	VERB
taxlaw-12713	591	48	if	if	SCONJ
taxlaw-12713	591	49	an	an	DET
taxlaw-12713	591	50	organization	organization	NOUN
taxlaw-12713	591	51	has	have	AUX
taxlaw-12713	591	52	violated	violate	VERB
taxlaw-12713	591	53	a	a	DET
taxlaw-12713	591	54	fundamental	fundamental	ADJ
taxlaw-12713	591	55	public	public	ADJ
taxlaw-12713	591	56	policy	policy	NOUN
taxlaw-12713	591	57	.	.	PUNCT
taxlaw-12713	592	1	that	that	DET
taxlaw-12713	592	2	challenge	challenge	NOUN
taxlaw-12713	592	3	extends	extend	VERB
taxlaw-12713	592	4	to	to	ADP
taxlaw-12713	592	5	whether	whether	SCONJ
taxlaw-12713	592	6	the	the	DET
taxlaw-12713	592	7	irs	irs	PROPN
taxlaw-12713	592	8	can	can	AUX
taxlaw-12713	592	9	act	act	VERB
taxlaw-12713	592	10	on	on	ADP
taxlaw-12713	592	11	the	the	DET
taxlaw-12713	592	12	illegality	illegality	NOUN
taxlaw-12713	592	13	of	of	ADP
taxlaw-12713	592	14	a	a	DET
taxlaw-12713	592	15	charity	charity	NOUN
taxlaw-12713	592	16	without	without	ADP
taxlaw-12713	592	17	an	an	DET
taxlaw-12713	592	18	agency	agency	NOUN
taxlaw-12713	592	19	with	with	ADP
taxlaw-12713	592	20	competency	competency	NOUN
taxlaw-12713	592	21	on	on	ADP
taxlaw-12713	592	22	the	the	DET
taxlaw-12713	592	23	legal	legal	ADJ
taxlaw-12713	592	24	matter	matter	NOUN
taxlaw-12713	592	25	at	at	ADP
taxlaw-12713	592	26	issue	issue	NOUN
taxlaw-12713	592	27	first	first	ADV
taxlaw-12713	592	28	acting	act	VERB
taxlaw-12713	592	29	upon	upon	SCONJ
taxlaw-12713	592	30	the	the	DET
taxlaw-12713	592	31	violation.173	violation.173	NOUN
taxlaw-12713	592	32	in	in	ADP
taxlaw-12713	592	33	1969	1969	NUM
taxlaw-12713	592	34	,	,	PUNCT
taxlaw-12713	592	35	congress	congress	PROPN
taxlaw-12713	592	36	added	add	VERB
taxlaw-12713	592	37	provisions	provision	NOUN
taxlaw-12713	592	38	to	to	PART
taxlaw-12713	592	39	charity	charity	NOUN
taxlaw-12713	592	40	regulation	regulation	NOUN
taxlaw-12713	592	41	that	that	PRON
taxlaw-12713	592	42	took	take	VERB
taxlaw-12713	592	43	aim	aim	NOUN
taxlaw-12713	592	44	at	at	ADP
taxlaw-12713	592	45	abuses	abuse	NOUN
taxlaw-12713	592	46	they	they	PRON
taxlaw-12713	592	47	saw	see	VERB
taxlaw-12713	592	48	coming	come	VERB
taxlaw-12713	592	49	from	from	ADP
taxlaw-12713	592	50	wealthy	wealthy	ADJ
taxlaw-12713	592	51	individuals	individual	NOUN
taxlaw-12713	592	52	and	and	CCONJ
taxlaw-12713	592	53	their	their	PRON
taxlaw-12713	592	54	private	private	ADJ
taxlaw-12713	592	55	charities	charity	NOUN
taxlaw-12713	592	56	or	or	CCONJ
taxlaw-12713	592	57	private	private	ADJ
taxlaw-12713	592	58	foundations.174	foundations.174	ADV
taxlaw-12713	592	59	after	after	ADP
taxlaw-12713	592	60	years	year	NOUN
taxlaw-12713	592	61	of	of	ADP
taxlaw-12713	592	62	congressional	congressional	ADJ
taxlaw-12713	592	63	concern	concern	NOUN
taxlaw-12713	592	64	of	of	ADP
taxlaw-12713	592	65	misuse	misuse	NOUN
taxlaw-12713	592	66	and	and	CCONJ
taxlaw-12713	592	67	abuse	abuse	NOUN
taxlaw-12713	592	68	of	of	ADP
taxlaw-12713	592	69	charitable	charitable	ADJ
taxlaw-12713	592	70	organizations	organization	NOUN
taxlaw-12713	592	71	to	to	PART
taxlaw-12713	592	72	further	further	VERB
taxlaw-12713	592	73	the	the	DET
taxlaw-12713	592	74	interests	interest	NOUN
taxlaw-12713	592	75	of	of	ADP
taxlaw-12713	592	76	wealthy	wealthy	ADJ
taxlaw-12713	592	77	americans	americans	PROPN
taxlaw-12713	592	78	,	,	PUNCT
taxlaw-12713	592	79	congress	congress	PROPN
taxlaw-12713	592	80	finally	finally	ADV
taxlaw-12713	592	81	acted	act	VERB
taxlaw-12713	592	82	in	in	ADP
taxlaw-12713	592	83	a	a	DET
taxlaw-12713	592	84	strict	strict	ADJ
taxlaw-12713	592	85	rule	rule	NOUN
taxlaw-12713	592	86	-	-	PUNCT
taxlaw-12713	592	87	based	base	VERB
taxlaw-12713	592	88	manner	manner	NOUN
taxlaw-12713	592	89	to	to	PART
taxlaw-12713	592	90	hinder	hinder	VERB
taxlaw-12713	592	91	the	the	DET
taxlaw-12713	592	92	worst	bad	ADJ
taxlaw-12713	592	93	abuses	abuse	NOUN
taxlaw-12713	592	94	of	of	ADP
taxlaw-12713	592	95	what	what	PRON
taxlaw-12713	592	96	are	be	AUX
taxlaw-12713	592	97	known	know	VERB
taxlaw-12713	592	98	as	as	ADP
taxlaw-12713	592	99	private	private	ADJ
taxlaw-12713	592	100	foundations.175	foundations.175	VERB
taxlaw-12713	592	101	the	the	DET
taxlaw-12713	592	102	tax	tax	NOUN
taxlaw-12713	592	103	reform	reform	NOUN
taxlaw-12713	592	104	act	act	NOUN
taxlaw-12713	592	105	of	of	ADP
taxlaw-12713	592	106	1969	1969	NUM
taxlaw-12713	592	107	created	create	VERB
taxlaw-12713	592	108	a	a	DET
taxlaw-12713	592	109	significant	significant	ADJ
taxlaw-12713	592	110	divide	divide	NOUN
taxlaw-12713	592	111	between	between	ADP
taxlaw-12713	592	112	what	what	PRON
taxlaw-12713	592	113	are	be	AUX
taxlaw-12713	592	114	known	know	VERB
taxlaw-12713	592	115	as	as	ADP
taxlaw-12713	592	116	public	public	ADJ
taxlaw-12713	592	117	charities	charity	NOUN
taxlaw-12713	592	118	and	and	CCONJ
taxlaw-12713	592	119	private	private	ADJ
taxlaw-12713	592	120	foundations.176	foundations.176	NOUN
taxlaw-12713	592	121	private	private	ADJ
taxlaw-12713	592	122	foundations	foundation	NOUN
taxlaw-12713	592	123	are	be	AUX
taxlaw-12713	592	124	charities	charity	NOUN
taxlaw-12713	592	125	from	from	ADP
taxlaw-12713	592	126	whom	whom	PRON
taxlaw-12713	592	127	the	the	DET
taxlaw-12713	592	128	majority	majority	NOUN
taxlaw-12713	592	129	of	of	ADP
taxlaw-12713	592	130	their	their	PRON
taxlaw-12713	592	131	funds	fund	NOUN
taxlaw-12713	592	132	derive	derive	ADJ
taxlaw-12713	592	133	from	from	ADP
taxlaw-12713	592	134	one	one	NUM
taxlaw-12713	592	135	donor	donor	NOUN
taxlaw-12713	592	136	or	or	CCONJ
taxlaw-12713	592	137	one	one	NUM
taxlaw-12713	592	138	family.177	family.177	ADJ
taxlaw-12713	592	139	public	public	ADJ
taxlaw-12713	592	140	charities	charity	NOUN
taxlaw-12713	592	141	,	,	PUNCT
taxlaw-12713	592	142	on	on	ADP
taxlaw-12713	592	143	the	the	DET
taxlaw-12713	592	144	other	other	ADJ
taxlaw-12713	592	145	hand	hand	NOUN
taxlaw-12713	592	146	,	,	PUNCT
taxlaw-12713	592	147	are	be	AUX
taxlaw-12713	592	148	substantial	substantial	ADJ
taxlaw-12713	592	149	institutions	institution	NOUN
taxlaw-12713	592	150	like	like	ADP
taxlaw-12713	592	151	churches	church	NOUN
taxlaw-12713	592	152	,	,	PUNCT
taxlaw-12713	592	153	universities	university	NOUN
taxlaw-12713	592	154	,	,	PUNCT
taxlaw-12713	592	155	hospitals	hospital	NOUN
taxlaw-12713	592	156	,	,	PUNCT
taxlaw-12713	592	157	and	and	CCONJ
taxlaw-12713	592	158	other	other	ADJ
taxlaw-12713	592	159	organizations	organization	NOUN
taxlaw-12713	592	160	that	that	PRON
taxlaw-12713	592	161	get	get	VERB
taxlaw-12713	592	162	broad	broad	ADJ
taxlaw-12713	592	163	financial	financial	ADJ
taxlaw-12713	592	164	support	support	NOUN
taxlaw-12713	592	165	from	from	ADP
taxlaw-12713	592	166	the	the	DET
taxlaw-12713	592	167	public.178	public.178	PROPN
taxlaw-12713	592	168	congress	congress	PROPN
taxlaw-12713	592	169	adopted	adopt	VERB
taxlaw-12713	592	170	a	a	DET
taxlaw-12713	592	171	strict	strict	ADJ
taxlaw-12713	592	172	charitable	charitable	ADJ
taxlaw-12713	592	173	trust	trust	NOUN
taxlaw-12713	592	174	regime	regime	NOUN
taxlaw-12713	592	175	rule	rule	NOUN
taxlaw-12713	592	176	for	for	ADP
taxlaw-12713	592	177	the	the	DET
taxlaw-12713	592	178	self	self	NOUN
taxlaw-12713	592	179	-	-	PUNCT
taxlaw-12713	592	180	dealing	deal	VERB
taxlaw-12713	592	181	acts	act	NOUN
taxlaw-12713	592	182	of	of	ADP
taxlaw-12713	592	183	private	private	ADJ
taxlaw-12713	592	184	foundations	foundation	NOUN
taxlaw-12713	592	185	insiders	insider	NOUN
taxlaw-12713	592	186	,	,	PUNCT
taxlaw-12713	592	187	intending	intend	VERB
taxlaw-12713	592	188	to	to	PART
taxlaw-12713	592	189	generally	generally	ADV
taxlaw-12713	592	190	prohibit	prohibit	VERB
taxlaw-12713	592	191	such	such	ADJ
taxlaw-12713	592	192	acts	act	NOUN
taxlaw-12713	592	193	altogether.179	altogether.179	NOUN
taxlaw-12713	592	194	concerned	concerned	ADJ
taxlaw-12713	592	195	that	that	SCONJ
taxlaw-12713	592	196	wealthy	wealthy	ADJ
taxlaw-12713	592	197	interests	interest	NOUN
taxlaw-12713	592	198	might	might	AUX
taxlaw-12713	592	199	just	just	ADV
taxlaw-12713	592	200	park	park	VERB
taxlaw-12713	592	201	assets	asset	NOUN
taxlaw-12713	592	202	in	in	ADP
taxlaw-12713	592	203	an	an	DET
taxlaw-12713	592	204	entity	entity	NOUN
taxlaw-12713	592	205	without	without	ADP
taxlaw-12713	592	206	delivering	deliver	VERB
taxlaw-12713	592	207	actual	actual	ADJ
taxlaw-12713	592	208	money	money	NOUN
taxlaw-12713	592	209	to	to	ADP
taxlaw-12713	592	210	charity	charity	NOUN
taxlaw-12713	592	211	,	,	PUNCT
taxlaw-12713	592	212	congress	congress	PROPN
taxlaw-12713	592	213	required	require	VERB
taxlaw-12713	592	214	private	private	ADJ
taxlaw-12713	592	215	foundations	foundation	NOUN
taxlaw-12713	592	216	to	to	PART
taxlaw-12713	592	217	generally	generally	ADV
taxlaw-12713	592	218	spend	spend	VERB
taxlaw-12713	592	219	about	about	ADV
taxlaw-12713	592	220	5	5	NUM
taxlaw-12713	592	221	%	%	NOUN
taxlaw-12713	592	222	of	of	ADP
taxlaw-12713	592	223	their	their	PRON
taxlaw-12713	592	224	assets	asset	NOUN
taxlaw-12713	592	225	per	per	ADP
taxlaw-12713	592	226	year	year	NOUN
taxlaw-12713	592	227	on	on	ADP
taxlaw-12713	592	228	furthering	further	VERB
taxlaw-12713	592	229	charitable	charitable	ADJ
taxlaw-12713	592	230	purposes.180	purposes.180	NOUN
taxlaw-12713	592	231	the	the	DET
taxlaw-12713	592	232	regime	regime	NOUN
taxlaw-12713	592	233	prohibits	prohibit	VERB
taxlaw-12713	592	234	jeopardizing	jeopardize	VERB
taxlaw-12713	592	235	investments181	investments181	PROPN
taxlaw-12713	592	236	and	and	CCONJ
taxlaw-12713	592	237	requires	require	VERB
taxlaw-12713	592	238	private	private	ADJ
taxlaw-12713	592	239	foundations	foundation	NOUN
taxlaw-12713	592	240	to	to	PART
taxlaw-12713	592	241	limit	limit	VERB
taxlaw-12713	592	242	the	the	DET
taxlaw-12713	592	243	amount	amount	NOUN
taxlaw-12713	592	244	of	of	ADP
taxlaw-12713	592	245	ownership	ownership	NOUN
taxlaw-12713	592	246	the	the	DET
taxlaw-12713	592	247	charity	charity	NOUN
taxlaw-12713	592	248	holds	hold	VERB
taxlaw-12713	592	249	of	of	ADP
taxlaw-12713	592	250	any	any	DET
taxlaw-12713	592	251	one	one	NUM
taxlaw-12713	592	252	stock	stock	NOUN
taxlaw-12713	592	253	to	to	ADP
taxlaw-12713	592	254	no	no	DET
taxlaw-12713	592	255	more	more	ADJ
taxlaw-12713	592	256	than	than	ADP
taxlaw-12713	592	257	twenty	twenty	NUM
taxlaw-12713	592	258	percent	percent	NOUN
taxlaw-12713	592	259	or	or	CCONJ
taxlaw-12713	592	260	face	face	VERB
taxlaw-12713	592	261	an	an	DET
taxlaw-12713	592	262	excise	excise	NOUN
taxlaw-12713	592	263	tax	tax	NOUN
taxlaw-12713	592	264	on	on	ADP
taxlaw-12713	592	265	excess	excess	ADJ
taxlaw-12713	592	266	business	business	NOUN
taxlaw-12713	592	267	holdings.182	holdings.182	NOUN
taxlaw-12713	592	268	in	in	ADP
taxlaw-12713	592	269	a	a	DET
taxlaw-12713	592	270	symposium	symposium	NOUN
taxlaw-12713	592	271	reviewing	review	VERB
taxlaw-12713	592	272	that	that	SCONJ
taxlaw-12713	592	273	legislation	legislation	NOUN
taxlaw-12713	592	274	in	in	ADP
taxlaw-12713	592	275	2019	2019	NUM
taxlaw-12713	592	276	,	,	PUNCT
taxlaw-12713	592	277	the	the	DET
taxlaw-12713	592	278	general	general	ADJ
taxlaw-12713	592	279	consensus	consensus	NOUN
taxlaw-12713	592	280	was	be	AUX
taxlaw-12713	592	281	that	that	SCONJ
taxlaw-12713	592	282	,	,	PUNCT
taxlaw-12713	592	283	though	though	SCONJ
taxlaw-12713	592	284	the	the	DET
taxlaw-12713	592	285	legislation	legislation	NOUN
taxlaw-12713	592	286	likely	likely	ADV
taxlaw-12713	592	287	made	make	VERB
taxlaw-12713	592	288	some	some	DET
taxlaw-12713	592	289	improvements	improvement	NOUN
taxlaw-12713	592	290	on	on	ADP
taxlaw-12713	592	291	abuse	abuse	NOUN
taxlaw-12713	592	292	,	,	PUNCT
taxlaw-12713	592	293	there	there	PRON
taxlaw-12713	592	294	is	be	VERB
taxlaw-12713	592	295	a	a	DET
taxlaw-12713	592	296	need	need	NOUN
taxlaw-12713	592	297	for	for	ADP
taxlaw-12713	592	298	a	a	DET
taxlaw-12713	592	299	new	new	ADJ
taxlaw-12713	592	300	architecture	architecture	NOUN
taxlaw-12713	592	301	to	to	PART
taxlaw-12713	592	302	regulate	regulate	VERB
taxlaw-12713	592	303	the	the	DET
taxlaw-12713	592	304	charitable	charitable	ADJ
taxlaw-12713	592	305	world	world	NOUN
taxlaw-12713	592	306	of	of	ADP
taxlaw-12713	592	307	today.183	today.183	NUM
taxlaw-12713	592	308	172	172	NUM
taxlaw-12713	592	309	i	i	PROPN
taxlaw-12713	592	310	d.	d.	PROPN
taxlaw-12713	592	311	173	173	NUM
taxlaw-12713	592	312	jean	jean	PROPN
taxlaw-12713	592	313	wright	wright	PROPN
taxlaw-12713	592	314	&	&	CCONJ
taxlaw-12713	592	315	jay	jay	PROPN
taxlaw-12713	592	316	h.	h.	PROPN
taxlaw-12713	592	317	rotz	rotz	PROPN
taxlaw-12713	592	318	,	,	PUNCT
taxlaw-12713	592	319	illegality	illegality	NOUN
taxlaw-12713	592	320	and	and	CCONJ
taxlaw-12713	592	321	public	public	ADJ
taxlaw-12713	592	322	policy	policy	NOUN
taxlaw-12713	592	323	considerations	consideration	NOUN
taxlaw-12713	592	324	,	,	PUNCT
taxlaw-12713	592	325	i.r.s	i.r.s	NOUN
taxlaw-12713	592	326	.	.	PUNCT
taxlaw-12713	593	1	eo	eo	PROPN
taxlaw-12713	593	2	cpe	cpe	PROPN
taxlaw-12713	593	3	text	text	NOUN
taxlaw-12713	593	4	(	(	PUNCT
taxlaw-12713	593	5	1994	1994	NUM
taxlaw-12713	593	6	)	)	PUNCT
taxlaw-12713	593	7	.	.	PUNCT
taxlaw-12713	594	1	174	174	NUM
taxlaw-12713	594	2	tax	tax	NOUN
taxlaw-12713	594	3	reform	reform	NOUN
taxlaw-12713	594	4	act	act	NOUN
taxlaw-12713	594	5	of	of	ADP
taxlaw-12713	594	6	1969	1969	NUM
taxlaw-12713	594	7	,	,	PUNCT
taxlaw-12713	594	8	pub	pub	NOUN
taxlaw-12713	594	9	.	.	PUNCT
taxlaw-12713	595	1	l.	l.	PROPN
taxlaw-12713	595	2	no	no	INTJ
taxlaw-12713	595	3	.	.	PROPN
taxlaw-12713	596	1	91	91	NUM
taxlaw-12713	596	2	-	-	SYM
taxlaw-12713	596	3	172	172	NUM
taxlaw-12713	596	4	,	,	PUNCT
taxlaw-12713	596	5	83	83	NUM
taxlaw-12713	596	6	stat	stat	NOUN
taxlaw-12713	596	7	.	.	PUNCT
taxlaw-12713	597	1	487	487	NUM
taxlaw-12713	597	2	.	.	X
taxlaw-12713	598	1	175	175	NUM
taxlaw-12713	598	2	james	james	PROPN
taxlaw-12713	598	3	fishman	fishman	PROPN
taxlaw-12713	598	4	,	,	PUNCT
taxlaw-12713	598	5	the	the	DET
taxlaw-12713	598	6	private	private	ADJ
taxlaw-12713	598	7	foundation	foundation	NOUN
taxlaw-12713	598	8	rules	rule	NOUN
taxlaw-12713	598	9	at	at	ADP
taxlaw-12713	598	10	fifty	fifty	NUM
taxlaw-12713	598	11	:	:	PUNCT
taxlaw-12713	598	12	how	how	SCONJ
taxlaw-12713	598	13	did	do	AUX
taxlaw-12713	598	14	we	we	PRON
taxlaw-12713	598	15	get	get	VERB
taxlaw-12713	598	16	them	they	PRON
taxlaw-12713	598	17	and	and	CCONJ
taxlaw-12713	598	18	do	do	AUX
taxlaw-12713	598	19	they	they	PRON
taxlaw-12713	598	20	meet	meet	VERB
taxlaw-12713	598	21	current	current	ADJ
taxlaw-12713	598	22	needs	need	NOUN
taxlaw-12713	598	23	?	?	PUNCT
taxlaw-12713	598	24	,	,	PUNCT
taxlaw-12713	598	25	17	17	NUM
taxlaw-12713	598	26	pitt	pitt	NOUN
taxlaw-12713	598	27	.	.	PUNCT
taxlaw-12713	599	1	tax	tax	PROPN
taxlaw-12713	599	2	rev	rev	PROPN
taxlaw-12713	599	3	.	.	PROPN
taxlaw-12713	599	4	247	247	NUM
taxlaw-12713	599	5	(	(	PUNCT
taxlaw-12713	599	6	2020	2020	NUM
taxlaw-12713	599	7	)	)	PUNCT
taxlaw-12713	599	8	.	.	PUNCT
taxlaw-12713	600	1	176	176	NUM
taxlaw-12713	600	2	i.r.c	i.r.c	NOUN
taxlaw-12713	600	3	.	.	PUNCT
taxlaw-12713	601	1	§	§	PROPN
taxlaw-12713	601	2	509	509	NUM
taxlaw-12713	601	3	;	;	PUNCT
taxlaw-12713	601	4	see	see	VERB
taxlaw-12713	601	5	also	also	ADV
taxlaw-12713	601	6	aprill	aprill	PROPN
taxlaw-12713	601	7	,	,	PUNCT
taxlaw-12713	601	8	supra	supra	PROPN
taxlaw-12713	601	9	note	note	PROPN
taxlaw-12713	601	10	1	1	NUM
taxlaw-12713	601	11	,	,	PUNCT
taxlaw-12713	601	12	at	at	ADP
taxlaw-12713	601	13	301	301	NUM
taxlaw-12713	601	14	(	(	PUNCT
taxlaw-12713	601	15	discussing	discuss	VERB
taxlaw-12713	601	16	the	the	DET
taxlaw-12713	601	17	historical	historical	ADJ
taxlaw-12713	601	18	derivation	derivation	NOUN
taxlaw-12713	601	19	of	of	ADP
taxlaw-12713	601	20	the	the	DET
taxlaw-12713	601	21	private	private	ADJ
taxlaw-12713	601	22	foundation	foundation	NOUN
taxlaw-12713	601	23	distinction	distinction	NOUN
taxlaw-12713	601	24	including	include	VERB
taxlaw-12713	601	25	1950s	1950	NOUN
taxlaw-12713	601	26	legislation	legislation	NOUN
taxlaw-12713	601	27	imposing	impose	VERB
taxlaw-12713	601	28	a	a	DET
taxlaw-12713	601	29	self	self	NOUN
taxlaw-12713	601	30	-	-	PUNCT
taxlaw-12713	601	31	dealing	deal	VERB
taxlaw-12713	601	32	regime	regime	NOUN
taxlaw-12713	601	33	similar	similar	ADJ
taxlaw-12713	601	34	to	to	ADP
taxlaw-12713	601	35	today	today	NOUN
taxlaw-12713	601	36	’s	’s	PART
taxlaw-12713	601	37	section	section	NOUN
taxlaw-12713	601	38	4958	4958	NUM
taxlaw-12713	601	39	intermediate	intermediate	ADJ
taxlaw-12713	601	40	sanctions	sanction	NOUN
taxlaw-12713	601	41	regime	regime	NOUN
taxlaw-12713	601	42	that	that	PRON
taxlaw-12713	601	43	applies	apply	VERB
taxlaw-12713	601	44	to	to	ADP
taxlaw-12713	601	45	public	public	ADJ
taxlaw-12713	601	46	charities	charity	NOUN
taxlaw-12713	601	47	today	today	NOUN
taxlaw-12713	601	48	(	(	PUNCT
taxlaw-12713	601	49	revenue	revenue	NOUN
taxlaw-12713	601	50	act	act	NOUN
taxlaw-12713	601	51	of	of	ADP
taxlaw-12713	601	52	1950	1950	NUM
taxlaw-12713	601	53	,	,	PUNCT
taxlaw-12713	601	54	pub	pub	NOUN
taxlaw-12713	601	55	.	.	PUNCT
taxlaw-12713	602	1	l.	l.	PROPN
taxlaw-12713	602	2	no	no	INTJ
taxlaw-12713	602	3	.	.	PROPN
taxlaw-12713	603	1	81	81	NUM
taxlaw-12713	603	2	-	-	SYM
taxlaw-12713	603	3	814	814	NUM
taxlaw-12713	603	4	,	,	PUNCT
taxlaw-12713	603	5	64	64	NUM
taxlaw-12713	603	6	stat	stat	NOUN
taxlaw-12713	603	7	.	.	PUNCT
taxlaw-12713	604	1	906	906	NUM
taxlaw-12713	604	2	,	,	PUNCT
taxlaw-12713	604	3	947	947	NUM
taxlaw-12713	604	4	)	)	PUNCT
taxlaw-12713	604	5	)	)	PUNCT
taxlaw-12713	604	6	.	.	PUNCT
taxlaw-12713	605	1	177	177	NUM
taxlaw-12713	605	2	see	see	VERB
taxlaw-12713	605	3	i.r.c	i.r.c	NOUN
taxlaw-12713	605	4	.	.	PUNCT
taxlaw-12713	606	1	§	§	PROPN
taxlaw-12713	606	2	§	§	PROPN
taxlaw-12713	606	3	170	170	NUM
taxlaw-12713	606	4	&	&	CCONJ
taxlaw-12713	606	5	509	509	NUM
taxlaw-12713	606	6	.	.	NOUN
taxlaw-12713	606	7	178	178	NUM
taxlaw-12713	606	8	i	i	PROPN
taxlaw-12713	606	9	d.	d.	PROPN
taxlaw-12713	606	10	179	179	NUM
taxlaw-12713	606	11	i.r.c	i.r.c	NOUN
taxlaw-12713	606	12	.	.	PUNCT
taxlaw-12713	607	1	§	§	PROPN
taxlaw-12713	607	2	4941	4941	NUM
taxlaw-12713	607	3	.	.	PUNCT
taxlaw-12713	608	1	180	180	NUM
taxlaw-12713	608	2	i.r.c	i.r.c	NOUN
taxlaw-12713	608	3	.	.	PUNCT
taxlaw-12713	609	1	§	§	PROPN
taxlaw-12713	609	2	4942	4942	NUM
taxlaw-12713	609	3	.	.	PUNCT
taxlaw-12713	610	1	181	181	NUM
taxlaw-12713	610	2	i.r.c	i.r.c	NOUN
taxlaw-12713	610	3	.	.	PUNCT
taxlaw-12713	611	1	§	§	PROPN
taxlaw-12713	611	2	4944	4944	NUM
taxlaw-12713	611	3	.	.	PUNCT
taxlaw-12713	612	1	182	182	NUM
taxlaw-12713	612	2	i.r.c	i.r.c	NOUN
taxlaw-12713	612	3	.	.	PUNCT
taxlaw-12713	613	1	§	§	PROPN
taxlaw-12713	613	2	4943	4943	NUM
taxlaw-12713	613	3	.	.	PUNCT
taxlaw-12713	614	1	183	183	NUM
taxlaw-12713	614	2	philip	philip	PROPN
taxlaw-12713	614	3	hackney	hackney	PROPN
taxlaw-12713	614	4	,	,	PUNCT
taxlaw-12713	614	5	the	the	DET
taxlaw-12713	614	6	1969	1969	NUM
taxlaw-12713	614	7	tax	tax	NOUN
taxlaw-12713	614	8	reform	reform	NOUN
taxlaw-12713	614	9	act	act	NOUN
taxlaw-12713	614	10	and	and	CCONJ
taxlaw-12713	614	11	charities	charity	NOUN
taxlaw-12713	614	12	:	:	PUNCT
taxlaw-12713	614	13	fifty	fifty	NUM
taxlaw-12713	614	14	years	year	NOUN
taxlaw-12713	614	15	later	later	ADV
taxlaw-12713	614	16	,	,	PUNCT
taxlaw-12713	614	17	17	17	NUM
taxlaw-12713	614	18	pitt	pitt	NOUN
taxlaw-12713	614	19	.	.	PUNCT
taxlaw-12713	615	1	tax	tax	PROPN
taxlaw-12713	615	2	rev	rev	AUX
taxlaw-12713	615	3	.	.	PROPN
taxlaw-12713	615	4	235	235	NUM
taxlaw-12713	615	5	(	(	PUNCT
taxlaw-12713	615	6	2020	2020	NUM
taxlaw-12713	615	7	)	)	PUNCT
taxlaw-12713	615	8	(	(	PUNCT
taxlaw-12713	615	9	providing	provide	VERB
taxlaw-12713	615	10	an	an	DET
taxlaw-12713	615	11	introduction	introduction	NOUN
taxlaw-12713	615	12	and	and	CCONJ
taxlaw-12713	615	13	description	description	NOUN
taxlaw-12713	615	14	of	of	ADP
taxlaw-12713	615	15	the	the	DET
taxlaw-12713	615	16	findings	finding	NOUN
taxlaw-12713	615	17	of	of	ADP
taxlaw-12713	615	18	the	the	DET
taxlaw-12713	615	19	articles	article	NOUN
taxlaw-12713	615	20	in	in	ADP
taxlaw-12713	615	21	the	the	DET
taxlaw-12713	615	22	symposium	symposium	NOUN
taxlaw-12713	615	23	)	)	PUNCT
taxlaw-12713	615	24	.	.	PUNCT
taxlaw-12713	616	1	2024	2024	NUM
taxlaw-12713	616	2	]	]	PUNCT
taxlaw-12713	616	3	keep	keep	VERB
taxlaw-12713	616	4	charitable	charitable	ADJ
taxlaw-12713	616	5	oversight	oversight	NOUN
taxlaw-12713	616	6	153	153	NUM
taxlaw-12713	616	7	that	that	PRON
taxlaw-12713	616	8	leaves	leave	VERB
taxlaw-12713	616	9	one	one	NUM
taxlaw-12713	616	10	additional	additional	ADJ
taxlaw-12713	616	11	general	general	ADJ
taxlaw-12713	616	12	subject	subject	NOUN
taxlaw-12713	616	13	matter	matter	NOUN
taxlaw-12713	616	14	—	—	PUNCT
taxlaw-12713	616	15	tax	tax	NOUN
taxlaw-12713	616	16	provisions	provision	NOUN
taxlaw-12713	616	17	that	that	PRON
taxlaw-12713	616	18	put	put	VERB
taxlaw-12713	616	19	to	to	ADP
taxlaw-12713	616	20	the	the	DET
taxlaw-12713	616	21	irs	irs	PROPN
taxlaw-12713	616	22	oversight	oversight	NOUN
taxlaw-12713	616	23	of	of	ADP
taxlaw-12713	616	24	some	some	DET
taxlaw-12713	616	25	fiduciary	fiduciary	ADJ
taxlaw-12713	616	26	duty	duty	NOUN
taxlaw-12713	616	27	-	-	PUNCT
taxlaw-12713	616	28	like	like	ADJ
taxlaw-12713	616	29	rules	rule	NOUN
taxlaw-12713	616	30	.	.	PUNCT
taxlaw-12713	617	1	much	much	ADJ
taxlaw-12713	617	2	of	of	ADP
taxlaw-12713	617	3	the	the	DET
taxlaw-12713	617	4	private	private	ADJ
taxlaw-12713	617	5	foundation	foundation	NOUN
taxlaw-12713	617	6	regime	regime	NOUN
taxlaw-12713	617	7	just	just	ADV
taxlaw-12713	617	8	discussed	discuss	VERB
taxlaw-12713	617	9	utilizes	utilize	VERB
taxlaw-12713	617	10	some	some	PRON
taxlaw-12713	617	11	of	of	ADP
taxlaw-12713	617	12	the	the	DET
taxlaw-12713	617	13	strict	strict	ADJ
taxlaw-12713	617	14	fiduciary	fiduciary	ADJ
taxlaw-12713	617	15	duty	duty	NOUN
taxlaw-12713	617	16	rules	rule	NOUN
taxlaw-12713	617	17	that	that	PRON
taxlaw-12713	617	18	apply	apply	VERB
taxlaw-12713	617	19	to	to	ADP
taxlaw-12713	617	20	charitable	charitable	ADJ
taxlaw-12713	617	21	trusts	trust	NOUN
taxlaw-12713	617	22	,	,	PUNCT
taxlaw-12713	617	23	such	such	ADJ
taxlaw-12713	617	24	as	as	ADP
taxlaw-12713	617	25	strict	strict	ADJ
taxlaw-12713	617	26	prohibitions	prohibition	NOUN
taxlaw-12713	617	27	on	on	ADP
taxlaw-12713	617	28	self	self	NOUN
taxlaw-12713	617	29	-	-	PUNCT
taxlaw-12713	617	30	dealing.184	dealing.184	PRON
taxlaw-12713	617	31	this	this	PRON
taxlaw-12713	617	32	effectively	effectively	ADV
taxlaw-12713	617	33	adopts	adopt	VERB
taxlaw-12713	617	34	the	the	DET
taxlaw-12713	617	35	strict	strict	ADJ
taxlaw-12713	617	36	charitable	charitable	ADJ
taxlaw-12713	617	37	trust	trust	NOUN
taxlaw-12713	617	38	fiduciary	fiduciary	ADJ
taxlaw-12713	617	39	duty	duty	NOUN
taxlaw-12713	617	40	of	of	ADP
taxlaw-12713	617	41	loyalty	loyalty	NOUN
taxlaw-12713	617	42	in	in	ADP
taxlaw-12713	617	43	tax	tax	NOUN
taxlaw-12713	617	44	law	law	NOUN
taxlaw-12713	617	45	.	.	PUNCT
taxlaw-12713	618	1	congress	congress	PROPN
taxlaw-12713	618	2	also	also	ADV
taxlaw-12713	618	3	applies	apply	VERB
taxlaw-12713	618	4	to	to	ADP
taxlaw-12713	618	5	public	public	ADJ
taxlaw-12713	618	6	charities	charity	NOUN
taxlaw-12713	618	7	an	an	DET
taxlaw-12713	618	8	excise	excise	NOUN
taxlaw-12713	618	9	tax	tax	NOUN
taxlaw-12713	618	10	under	under	ADP
taxlaw-12713	618	11	section	section	NOUN
taxlaw-12713	618	12	4958	4958	NUM
taxlaw-12713	618	13	,	,	PUNCT
taxlaw-12713	618	14	often	often	ADV
taxlaw-12713	618	15	referred	refer	VERB
taxlaw-12713	618	16	to	to	ADP
taxlaw-12713	618	17	as	as	ADP
taxlaw-12713	618	18	intermediate	intermediate	ADJ
taxlaw-12713	618	19	sanctions	sanction	NOUN
taxlaw-12713	618	20	,	,	PUNCT
taxlaw-12713	618	21	that	that	PRON
taxlaw-12713	618	22	also	also	ADV
taxlaw-12713	618	23	looks	look	VERB
taxlaw-12713	618	24	like	like	ADP
taxlaw-12713	618	25	a	a	DET
taxlaw-12713	618	26	fiduciary	fiduciary	ADJ
taxlaw-12713	618	27	duty	duty	NOUN
taxlaw-12713	618	28	of	of	ADP
taxlaw-12713	618	29	loyalty.185	loyalty.185	NOUN
taxlaw-12713	618	30	there	there	PRON
taxlaw-12713	618	31	is	be	VERB
taxlaw-12713	618	32	an	an	DET
taxlaw-12713	618	33	element	element	NOUN
taxlaw-12713	618	34	of	of	ADP
taxlaw-12713	618	35	a	a	DET
taxlaw-12713	618	36	duty	duty	NOUN
taxlaw-12713	618	37	of	of	ADP
taxlaw-12713	618	38	care	care	NOUN
taxlaw-12713	618	39	implicit	implicit	ADJ
taxlaw-12713	618	40	in	in	ADP
taxlaw-12713	618	41	the	the	DET
taxlaw-12713	618	42	excise	excise	NOUN
taxlaw-12713	618	43	tax	tax	NOUN
taxlaw-12713	618	44	as	as	ADV
taxlaw-12713	618	45	well	well	ADV
taxlaw-12713	618	46	.	.	PUNCT
taxlaw-12713	619	1	in	in	ADP
taxlaw-12713	619	2	1996	1996	NUM
taxlaw-12713	619	3	,	,	PUNCT
taxlaw-12713	619	4	in	in	ADP
taxlaw-12713	619	5	the	the	DET
taxlaw-12713	619	6	taxpayer	taxpayer	NOUN
taxlaw-12713	619	7	bill	bill	NOUN
taxlaw-12713	619	8	of	of	ADP
taxlaw-12713	619	9	rights	rights	PROPN
taxlaw-12713	619	10	ii	ii	PROPN
taxlaw-12713	619	11	,	,	PUNCT
taxlaw-12713	619	12	congress	congress	PROPN
taxlaw-12713	619	13	enacted	enact	VERB
taxlaw-12713	619	14	this	this	DET
taxlaw-12713	619	15	excess	excess	ADJ
taxlaw-12713	619	16	benefit	benefit	NOUN
taxlaw-12713	619	17	excise	excise	NOUN
taxlaw-12713	619	18	tax	tax	NOUN
taxlaw-12713	619	19	;	;	PUNCT
taxlaw-12713	619	20	it	it	PRON
taxlaw-12713	619	21	applies	apply	VERB
taxlaw-12713	619	22	to	to	ADP
taxlaw-12713	619	23	the	the	DET
taxlaw-12713	619	24	individuals	individual	NOUN
taxlaw-12713	619	25	who	who	PRON
taxlaw-12713	619	26	have	have	VERB
taxlaw-12713	619	27	control	control	NOUN
taxlaw-12713	619	28	over	over	ADP
taxlaw-12713	619	29	a	a	DET
taxlaw-12713	619	30	charitable	charitable	ADJ
taxlaw-12713	619	31	organization.186	organization.186	ADJ
taxlaw-12713	619	32	critics	critic	NOUN
taxlaw-12713	619	33	had	have	AUX
taxlaw-12713	619	34	long	long	ADV
taxlaw-12713	619	35	complained	complain	VERB
taxlaw-12713	619	36	that	that	SCONJ
taxlaw-12713	619	37	the	the	DET
taxlaw-12713	619	38	irs	irs	PROPN
taxlaw-12713	619	39	had	have	VERB
taxlaw-12713	619	40	only	only	ADV
taxlaw-12713	619	41	one	one	NUM
taxlaw-12713	619	42	tool	tool	NOUN
taxlaw-12713	619	43	in	in	ADP
taxlaw-12713	619	44	its	its	PRON
taxlaw-12713	619	45	toolbox	toolbox	NOUN
taxlaw-12713	619	46	when	when	SCONJ
taxlaw-12713	619	47	charity	charity	NOUN
taxlaw-12713	619	48	managers	manager	NOUN
taxlaw-12713	619	49	engaged	engage	VERB
taxlaw-12713	619	50	in	in	ADP
taxlaw-12713	619	51	inurement	inurement	ADJ
taxlaw-12713	619	52	—	—	PUNCT
taxlaw-12713	619	53	revocation	revocation	NOUN
taxlaw-12713	619	54	of	of	ADP
taxlaw-12713	619	55	the	the	DET
taxlaw-12713	619	56	exempt	exempt	ADJ
taxlaw-12713	619	57	status	status	NOUN
taxlaw-12713	619	58	of	of	ADP
taxlaw-12713	619	59	the	the	DET
taxlaw-12713	619	60	organization.187	organization.187	NOUN
taxlaw-12713	619	61	the	the	DET
taxlaw-12713	619	62	irs	irs	PROPN
taxlaw-12713	619	63	rarely	rarely	ADV
taxlaw-12713	619	64	made	make	VERB
taxlaw-12713	619	65	this	this	DET
taxlaw-12713	619	66	choice	choice	NOUN
taxlaw-12713	619	67	because	because	SCONJ
taxlaw-12713	619	68	it	it	PRON
taxlaw-12713	619	69	would	would	AUX
taxlaw-12713	619	70	penalize	penalize	VERB
taxlaw-12713	619	71	the	the	DET
taxlaw-12713	619	72	beneficiaries	beneficiary	NOUN
taxlaw-12713	619	73	rather	rather	ADV
taxlaw-12713	619	74	than	than	ADP
taxlaw-12713	619	75	the	the	DET
taxlaw-12713	619	76	bad	bad	ADJ
taxlaw-12713	619	77	managers	manager	NOUN
taxlaw-12713	619	78	who	who	PRON
taxlaw-12713	619	79	should	should	AUX
taxlaw-12713	619	80	be	be	AUX
taxlaw-12713	619	81	held	hold	VERB
taxlaw-12713	619	82	to	to	ADP
taxlaw-12713	619	83	account	account	NOUN
taxlaw-12713	619	84	.	.	PUNCT
taxlaw-12713	620	1	the	the	DET
taxlaw-12713	620	2	excess	excess	ADJ
taxlaw-12713	620	3	benefit	benefit	NOUN
taxlaw-12713	620	4	regime	regime	NOUN
taxlaw-12713	620	5	applies	apply	VERB
taxlaw-12713	620	6	a	a	DET
taxlaw-12713	620	7	twenty	twenty	NUM
taxlaw-12713	620	8	-	-	PUNCT
taxlaw-12713	620	9	five	five	NUM
taxlaw-12713	620	10	percent	percent	NOUN
taxlaw-12713	620	11	tax	tax	NOUN
taxlaw-12713	620	12	on	on	ADP
taxlaw-12713	620	13	what	what	PRON
taxlaw-12713	620	14	is	be	AUX
taxlaw-12713	620	15	known	know	VERB
taxlaw-12713	620	16	as	as	ADP
taxlaw-12713	620	17	an	an	DET
taxlaw-12713	620	18	excess	excess	ADJ
taxlaw-12713	620	19	benefit	benefit	NOUN
taxlaw-12713	620	20	taken	take	VERB
taxlaw-12713	620	21	by	by	ADP
taxlaw-12713	620	22	a	a	DET
taxlaw-12713	620	23	disqualified	disqualify	VERB
taxlaw-12713	620	24	person.188	person.188	NOUN
taxlaw-12713	620	25	a	a	DET
taxlaw-12713	620	26	disqualified	disqualify	VERB
taxlaw-12713	620	27	person	person	NOUN
taxlaw-12713	620	28	is	be	AUX
taxlaw-12713	620	29	one	one	NUM
taxlaw-12713	620	30	of	of	ADP
taxlaw-12713	620	31	the	the	DET
taxlaw-12713	620	32	people	people	NOUN
taxlaw-12713	620	33	who	who	PRON
taxlaw-12713	620	34	have	have	VERB
taxlaw-12713	620	35	control	control	NOUN
taxlaw-12713	620	36	over	over	ADP
taxlaw-12713	620	37	the	the	DET
taxlaw-12713	620	38	charity	charity	NOUN
taxlaw-12713	620	39	,	,	PUNCT
taxlaw-12713	620	40	such	such	ADJ
taxlaw-12713	620	41	as	as	ADP
taxlaw-12713	620	42	the	the	DET
taxlaw-12713	620	43	officers	officer	NOUN
taxlaw-12713	620	44	,	,	PUNCT
taxlaw-12713	620	45	directors	director	NOUN
taxlaw-12713	620	46	and	and	CCONJ
taxlaw-12713	620	47	substantial	substantial	ADJ
taxlaw-12713	620	48	contributors.189	contributors.189	NOUN
taxlaw-12713	620	49	the	the	DET
taxlaw-12713	620	50	excess	excess	ADJ
taxlaw-12713	620	51	benefit	benefit	NOUN
taxlaw-12713	620	52	is	be	AUX
taxlaw-12713	620	53	an	an	DET
taxlaw-12713	620	54	amount	amount	NOUN
taxlaw-12713	620	55	that	that	PRON
taxlaw-12713	620	56	the	the	DET
taxlaw-12713	620	57	disqualified	disqualify	VERB
taxlaw-12713	620	58	person	person	NOUN
taxlaw-12713	620	59	received	receive	VERB
taxlaw-12713	620	60	from	from	ADP
taxlaw-12713	620	61	the	the	DET
taxlaw-12713	620	62	charity	charity	NOUN
taxlaw-12713	620	63	to	to	PART
taxlaw-12713	620	64	which	which	PRON
taxlaw-12713	620	65	they	they	PRON
taxlaw-12713	620	66	were	be	AUX
taxlaw-12713	620	67	not	not	PART
taxlaw-12713	620	68	entitled.190	entitled.190	VERB
taxlaw-12713	620	69	for	for	ADP
taxlaw-12713	620	70	instance	instance	NOUN
taxlaw-12713	620	71	,	,	PUNCT
taxlaw-12713	620	72	assume	assume	VERB
taxlaw-12713	620	73	an	an	DET
taxlaw-12713	620	74	executive	executive	ADJ
taxlaw-12713	620	75	director	director	NOUN
taxlaw-12713	620	76	provided	provide	VERB
taxlaw-12713	620	77	$	$	SYM
taxlaw-12713	620	78	100,000	100,000	NUM
taxlaw-12713	620	79	worth	worth	NOUN
taxlaw-12713	620	80	of	of	ADP
taxlaw-12713	620	81	services	service	NOUN
taxlaw-12713	620	82	to	to	ADP
taxlaw-12713	620	83	a	a	DET
taxlaw-12713	620	84	charity	charity	NOUN
taxlaw-12713	620	85	.	.	PUNCT
taxlaw-12713	621	1	assume	assume	VERB
taxlaw-12713	621	2	further	far	ADV
taxlaw-12713	621	3	that	that	SCONJ
taxlaw-12713	621	4	the	the	DET
taxlaw-12713	621	5	charity	charity	NOUN
taxlaw-12713	621	6	pays	pay	VERB
taxlaw-12713	621	7	the	the	DET
taxlaw-12713	621	8	executive	executive	ADJ
taxlaw-12713	621	9	director	director	NOUN
taxlaw-12713	621	10	$	$	SYM
taxlaw-12713	621	11	200,000	200,000	NUM
taxlaw-12713	621	12	under	under	ADP
taxlaw-12713	621	13	these	these	DET
taxlaw-12713	621	14	circumstances	circumstance	NOUN
taxlaw-12713	621	15	.	.	PUNCT
taxlaw-12713	622	1	in	in	ADP
taxlaw-12713	622	2	such	such	DET
taxlaw-12713	622	3	a	a	DET
taxlaw-12713	622	4	case	case	NOUN
taxlaw-12713	622	5	,	,	PUNCT
taxlaw-12713	622	6	there	there	PRON
taxlaw-12713	622	7	would	would	AUX
taxlaw-12713	622	8	be	be	AUX
taxlaw-12713	622	9	an	an	DET
taxlaw-12713	622	10	excess	excess	ADJ
taxlaw-12713	622	11	benefit	benefit	NOUN
taxlaw-12713	622	12	of	of	ADP
taxlaw-12713	622	13	$	$	SYM
taxlaw-12713	622	14	100,000	100,000	NUM
taxlaw-12713	622	15	.	.	PUNCT
taxlaw-12713	623	1	the	the	DET
taxlaw-12713	623	2	regime	regime	NOUN
taxlaw-12713	623	3	calls	call	VERB
taxlaw-12713	623	4	for	for	SCONJ
taxlaw-12713	623	5	the	the	DET
taxlaw-12713	623	6	disqualified	disqualified	ADJ
taxlaw-12713	623	7	person	person	NOUN
taxlaw-12713	623	8	to	to	PART
taxlaw-12713	623	9	pay	pay	VERB
taxlaw-12713	623	10	an	an	DET
taxlaw-12713	623	11	excise	excise	NOUN
taxlaw-12713	623	12	tax	tax	NOUN
taxlaw-12713	623	13	of	of	ADP
taxlaw-12713	623	14	twenty	twenty	NUM
taxlaw-12713	623	15	-	-	PUNCT
taxlaw-12713	623	16	five	five	NUM
taxlaw-12713	623	17	percent	percent	NOUN
taxlaw-12713	623	18	of	of	ADP
taxlaw-12713	623	19	the	the	DET
taxlaw-12713	623	20	amount	amount	NOUN
taxlaw-12713	623	21	involved	involve	VERB
taxlaw-12713	623	22	and	and	CCONJ
taxlaw-12713	623	23	to	to	PART
taxlaw-12713	623	24	also	also	ADV
taxlaw-12713	623	25	repay	repay	VERB
taxlaw-12713	623	26	the	the	DET
taxlaw-12713	623	27	amount	amount	NOUN
taxlaw-12713	623	28	.	.	PUNCT
taxlaw-12713	624	1	if	if	SCONJ
taxlaw-12713	624	2	the	the	DET
taxlaw-12713	624	3	disqualified	disqualify	VERB
taxlaw-12713	624	4	person	person	NOUN
taxlaw-12713	624	5	does	do	AUX
taxlaw-12713	624	6	not	not	PART
taxlaw-12713	624	7	pay	pay	VERB
taxlaw-12713	624	8	the	the	DET
taxlaw-12713	624	9	tax	tax	NOUN
taxlaw-12713	624	10	back	back	ADV
taxlaw-12713	624	11	within	within	ADP
taxlaw-12713	624	12	a	a	DET
taxlaw-12713	624	13	particular	particular	ADJ
taxlaw-12713	624	14	time	time	NOUN
taxlaw-12713	624	15	,	,	PUNCT
taxlaw-12713	624	16	the	the	DET
taxlaw-12713	624	17	excise	excise	NOUN
taxlaw-12713	624	18	tax	tax	NOUN
taxlaw-12713	624	19	is	be	AUX
taxlaw-12713	624	20	increased	increase	VERB
taxlaw-12713	624	21	to	to	ADP
taxlaw-12713	624	22	200	200	NUM
taxlaw-12713	624	23	%	%	NOUN
taxlaw-12713	624	24	of	of	ADP
taxlaw-12713	624	25	the	the	DET
taxlaw-12713	624	26	amount	amount	NOUN
taxlaw-12713	624	27	involved.191	involved.191	NOUN
taxlaw-12713	624	28	the	the	DET
taxlaw-12713	624	29	excess	excess	ADJ
taxlaw-12713	624	30	benefit	benefit	NOUN
taxlaw-12713	624	31	regulations	regulation	NOUN
taxlaw-12713	624	32	are	be	AUX
taxlaw-12713	624	33	highly	highly	ADV
taxlaw-12713	624	34	detailed.192	detailed.192	NUM
taxlaw-12713	624	35	as	as	ADV
taxlaw-12713	624	36	noted	note	VERB
taxlaw-12713	624	37	above	above	ADV
taxlaw-12713	624	38	,	,	PUNCT
taxlaw-12713	624	39	the	the	DET
taxlaw-12713	624	40	tax	tax	NOUN
taxlaw-12713	624	41	plays	play	VERB
taxlaw-12713	624	42	a	a	DET
taxlaw-12713	624	43	similar	similar	ADJ
taxlaw-12713	624	44	role	role	NOUN
taxlaw-12713	624	45	to	to	ADP
taxlaw-12713	624	46	the	the	DET
taxlaw-12713	624	47	state	state	NOUN
taxlaw-12713	624	48	law	law	NOUN
taxlaw-12713	624	49	fiduciary	fiduciary	ADJ
taxlaw-12713	624	50	duty	duty	NOUN
taxlaw-12713	624	51	of	of	ADP
taxlaw-12713	624	52	loyalty.193	loyalty.193	NOUN
taxlaw-12713	624	53	arguably	arguably	ADV
taxlaw-12713	624	54	it	it	PRON
taxlaw-12713	624	55	may	may	AUX
taxlaw-12713	624	56	help	help	VERB
taxlaw-12713	624	57	go	go	VERB
taxlaw-12713	624	58	after	after	ADP
taxlaw-12713	624	59	fraudulent	fraudulent	ADJ
taxlaw-12713	624	60	charitable	charitable	ADJ
taxlaw-12713	624	61	solicitation	solicitation	NOUN
taxlaw-12713	624	62	as	as	ADP
taxlaw-12713	624	63	well.194	well.194	PROPN
taxlaw-12713	624	64	a	a	DET
taxlaw-12713	624	65	comparison	comparison	NOUN
taxlaw-12713	624	66	of	of	ADP
taxlaw-12713	624	67	these	these	DET
taxlaw-12713	624	68	184	184	NUM
taxlaw-12713	624	69	i.r.c	i.r.c	NOUN
taxlaw-12713	624	70	.	.	PUNCT
taxlaw-12713	625	1	§	§	PROPN
taxlaw-12713	625	2	4941	4941	NUM
taxlaw-12713	625	3	.	.	PUNCT
taxlaw-12713	626	1	185	185	NUM
taxlaw-12713	626	2	i.r.c	i.r.c	NOUN
taxlaw-12713	626	3	.	.	PUNCT
taxlaw-12713	627	1	§	§	PROPN
taxlaw-12713	627	2	4958	4958	NUM
taxlaw-12713	627	3	.	.	PUNCT
taxlaw-12713	628	1	186	186	NUM
taxlaw-12713	628	2	pub	pub	NOUN
taxlaw-12713	628	3	.	.	PUNCT
taxlaw-12713	629	1	l.	l.	PROPN
taxlaw-12713	629	2	no	no	INTJ
taxlaw-12713	629	3	.	.	PROPN
taxlaw-12713	630	1	104	104	NUM
taxlaw-12713	630	2	-	-	SYM
taxlaw-12713	630	3	168	168	NUM
taxlaw-12713	630	4	,	,	PUNCT
taxlaw-12713	630	5	110	110	NUM
taxlaw-12713	630	6	stat	stat	NOUN
taxlaw-12713	630	7	.	.	PUNCT
taxlaw-12713	631	1	1452	1452	NUM
taxlaw-12713	631	2	,	,	PUNCT
taxlaw-12713	631	3	1475	1475	NUM
taxlaw-12713	631	4	(	(	PUNCT
taxlaw-12713	631	5	1996	1996	NUM
taxlaw-12713	631	6	)	)	PUNCT
taxlaw-12713	631	7	(	(	PUNCT
taxlaw-12713	631	8	codified	codify	VERB
taxlaw-12713	631	9	as	as	SCONJ
taxlaw-12713	631	10	amended	amend	VERB
taxlaw-12713	631	11	at	at	ADP
taxlaw-12713	631	12	i.r.c	i.r.c	NOUN
taxlaw-12713	631	13	.	.	PUNCT
taxlaw-12713	632	1	§	§	PROPN
taxlaw-12713	632	2	4958	4958	NUM
taxlaw-12713	632	3	(	(	PUNCT
taxlaw-12713	632	4	2000	2000	NUM
taxlaw-12713	632	5	)	)	PUNCT
taxlaw-12713	632	6	)	)	PUNCT
taxlaw-12713	632	7	;	;	PUNCT
taxlaw-12713	632	8	the	the	DET
taxlaw-12713	632	9	rule	rule	NOUN
taxlaw-12713	632	10	also	also	ADV
taxlaw-12713	632	11	applies	apply	VERB
taxlaw-12713	632	12	to	to	ADP
taxlaw-12713	632	13	i.r.c	i.r.c	NOUN
taxlaw-12713	632	14	.	.	PUNCT
taxlaw-12713	633	1	§	§	PROPN
taxlaw-12713	633	2	501(c)(4	501(c)(4	NUM
taxlaw-12713	633	3	)	)	PUNCT
taxlaw-12713	633	4	social	social	ADJ
taxlaw-12713	633	5	welfare	welfare	NOUN
taxlaw-12713	633	6	organizations	organization	NOUN
taxlaw-12713	633	7	.	.	PUNCT
taxlaw-12713	634	1	187	187	NUM
taxlaw-12713	634	2	federal	federal	ADJ
taxlaw-12713	634	3	tax	tax	NOUN
taxlaw-12713	634	4	laws	law	NOUN
taxlaw-12713	634	5	applicable	applicable	ADJ
taxlaw-12713	634	6	to	to	ADP
taxlaw-12713	634	7	the	the	DET
taxlaw-12713	634	8	activities	activity	NOUN
taxlaw-12713	634	9	of	of	ADP
taxlaw-12713	634	10	tax	tax	NOUN
taxlaw-12713	634	11	-	-	PUNCT
taxlaw-12713	634	12	exempt	exempt	ADJ
taxlaw-12713	634	13	charitable	charitable	ADJ
taxlaw-12713	634	14	organizations	organization	NOUN
taxlaw-12713	634	15	:	:	PUNCT
taxlaw-12713	634	16	hearing	hear	VERB
taxlaw-12713	634	17	before	before	ADP
taxlaw-12713	634	18	the	the	DET
taxlaw-12713	634	19	subcomm	subcomm	NOUN
taxlaw-12713	634	20	.	.	PUNCT
taxlaw-12713	635	1	on	on	ADP
taxlaw-12713	635	2	oversight	oversight	NOUN
taxlaw-12713	635	3	of	of	ADP
taxlaw-12713	635	4	the	the	DET
taxlaw-12713	635	5	h.	h.	PROPN
taxlaw-12713	635	6	comm	comm	NOUN
taxlaw-12713	635	7	.	.	PUNCT
taxlaw-12713	636	1	on	on	ADP
taxlaw-12713	636	2	ways	way	NOUN
taxlaw-12713	636	3	&	&	CCONJ
taxlaw-12713	636	4	means	mean	NOUN
taxlaw-12713	636	5	,	,	PUNCT
taxlaw-12713	636	6	103rd	103rd	PROPN
taxlaw-12713	636	7	cong	cong	NOUN
taxlaw-12713	636	8	.	.	PUNCT
taxlaw-12713	637	1	39	39	NUM
taxlaw-12713	637	2	(	(	PUNCT
taxlaw-12713	637	3	1993	1993	NUM
taxlaw-12713	637	4	)	)	PUNCT
taxlaw-12713	637	5	.	.	PUNCT
taxlaw-12713	638	1	188	188	NUM
taxlaw-12713	638	2	i.r.c	i.r.c	NOUN
taxlaw-12713	638	3	.	.	PUNCT
taxlaw-12713	639	1	§	§	PROPN
taxlaw-12713	639	2	4958	4958	NUM
taxlaw-12713	639	3	.	.	PUNCT
taxlaw-12713	640	1	189	189	NUM
taxlaw-12713	641	1	i	i	PRON
taxlaw-12713	641	2	d.	d.	PROPN
taxlaw-12713	641	3	190	190	NUM
taxlaw-12713	642	1	i	i	PROPN
taxlaw-12713	642	2	d.	d.	PROPN
taxlaw-12713	642	3	191	191	NUM
taxlaw-12713	643	1	i	i	PRON
taxlaw-12713	643	2	d.	d.	PROPN
taxlaw-12713	643	3	192	192	NUM
taxlaw-12713	643	4	26	26	NUM
taxlaw-12713	643	5	c.f.r	c.f.r	NOUN
taxlaw-12713	643	6	.	.	PUNCT
taxlaw-12713	644	1	53.495	53.495	NUM
taxlaw-12713	644	2	-	-	SYM
taxlaw-12713	644	3	1	1	NUM
taxlaw-12713	644	4	to	to	ADP
taxlaw-12713	644	5	-8	-8	NOUN
taxlaw-12713	644	6	.	.	PUNCT
taxlaw-12713	645	1	193	193	NUM
taxlaw-12713	645	2	see	see	VERB
taxlaw-12713	645	3	carly	carly	PROPN
taxlaw-12713	645	4	b.	b.	PROPN
taxlaw-12713	645	5	eisenberg	eisenberg	PROPN
taxlaw-12713	645	6	&	&	CCONJ
taxlaw-12713	645	7	kevin	kevin	PROPN
taxlaw-12713	645	8	outterson	outterson	PROPN
taxlaw-12713	645	9	,	,	PUNCT
taxlaw-12713	645	10	agents	agent	NOUN
taxlaw-12713	645	11	without	without	ADP
taxlaw-12713	645	12	principles	principle	NOUN
taxlaw-12713	645	13	:	:	PUNCT
taxlaw-12713	645	14	regulating	regulate	VERB
taxlaw-12713	645	15	the	the	DET
taxlaw-12713	645	16	duty	duty	NOUN
taxlaw-12713	645	17	of	of	ADP
taxlaw-12713	645	18	loyalty	loyalty	NOUN
taxlaw-12713	645	19	for	for	ADP
taxlaw-12713	645	20	nonprofit	nonprofit	ADJ
taxlaw-12713	645	21	corporations	corporation	NOUN
taxlaw-12713	645	22	through	through	ADP
taxlaw-12713	645	23	intermediate	intermediate	ADJ
taxlaw-12713	645	24	sanctions	sanction	NOUN
taxlaw-12713	645	25	tax	tax	NOUN
taxlaw-12713	645	26	regulations	regulation	NOUN
taxlaw-12713	645	27	,	,	PUNCT
taxlaw-12713	646	1	5	5	NUM
taxlaw-12713	646	2	j.	j.	PROPN
taxlaw-12713	646	3	bus	bus	PROPN
taxlaw-12713	646	4	.	.	PUNCT
taxlaw-12713	646	5	entrepreneurship	entrepreneurship	NOUN
taxlaw-12713	646	6	&	&	CCONJ
taxlaw-12713	646	7	l.	l.	PROPN
taxlaw-12713	646	8	243	243	NUM
taxlaw-12713	646	9	,	,	PUNCT
taxlaw-12713	646	10	244	244	NUM
taxlaw-12713	646	11	(	(	PUNCT
taxlaw-12713	646	12	2012	2012	NUM
taxlaw-12713	646	13	)	)	PUNCT
taxlaw-12713	646	14	(	(	PUNCT
taxlaw-12713	646	15	stating	state	VERB
taxlaw-12713	646	16	“	"	PUNCT
taxlaw-12713	646	17	[	[	X
taxlaw-12713	646	18	w]hile	w]hile	ADP
taxlaw-12713	646	19	state	state	NOUN
taxlaw-12713	646	20	charitable	charitable	ADJ
taxlaw-12713	646	21	trust	trust	NOUN
taxlaw-12713	646	22	law	law	NOUN
taxlaw-12713	646	23	typically	typically	ADV
taxlaw-12713	646	24	enforced	enforce	VERB
taxlaw-12713	646	25	by	by	ADP
taxlaw-12713	646	26	the	the	DET
taxlaw-12713	646	27	state	state	NOUN
taxlaw-12713	646	28	attorney	attorney	NOUN
taxlaw-12713	646	29	general	general	NOUN
taxlaw-12713	646	30	is	be	AUX
taxlaw-12713	646	31	one	one	NUM
taxlaw-12713	646	32	mechanism	mechanism	NOUN
taxlaw-12713	646	33	of	of	ADP
taxlaw-12713	646	34	protection	protection	NOUN
taxlaw-12713	647	1	,	,	PUNCT
taxlaw-12713	647	2	the	the	DET
taxlaw-12713	647	3	federal	federal	ADJ
taxlaw-12713	647	4	government	government	NOUN
taxlaw-12713	647	5	is	be	AUX
taxlaw-12713	647	6	the	the	DET
taxlaw-12713	647	7	primary	primary	ADJ
taxlaw-12713	647	8	enforcer	enforcer	NOUN
taxlaw-12713	647	9	of	of	ADP
taxlaw-12713	647	10	the	the	DET
taxlaw-12713	647	11	duty	duty	NOUN
taxlaw-12713	647	12	of	of	ADP
taxlaw-12713	647	13	loyalty	loyalty	NOUN
taxlaw-12713	647	14	for	for	ADP
taxlaw-12713	647	15	tax	tax	NOUN
taxlaw-12713	647	16	-	-	PUNCT
taxlaw-12713	647	17	exempt	exempt	ADJ
taxlaw-12713	647	18	corporations	corporation	NOUN
taxlaw-12713	647	19	.	.	PUNCT
taxlaw-12713	647	20	”	"	PUNCT
taxlaw-12713	647	21	)	)	PUNCT
taxlaw-12713	647	22	.	.	PUNCT
taxlaw-12713	648	1	194	194	NUM
taxlaw-12713	648	2	james	james	PROPN
taxlaw-12713	648	3	j.	j.	PROPN
taxlaw-12713	648	4	fishman	fishman	PROPN
taxlaw-12713	648	5	,	,	PUNCT
taxlaw-12713	648	6	who	who	PRON
taxlaw-12713	648	7	can	can	AUX
taxlaw-12713	648	8	regulate	regulate	VERB
taxlaw-12713	648	9	fraudulent	fraudulent	ADJ
taxlaw-12713	648	10	charitable	charitable	ADJ
taxlaw-12713	648	11	solicitation	solicitation	NOUN
taxlaw-12713	648	12	,	,	PUNCT
taxlaw-12713	648	13	13	13	NUM
taxlaw-12713	648	14	pitt	pitt	NOUN
taxlaw-12713	648	15	.	.	PUNCT
taxlaw-12713	649	1	tax	tax	PROPN
taxlaw-12713	649	2	rev	rev	PROPN
taxlaw-12713	649	3	.	.	PROPN
taxlaw-12713	649	4	1	1	NUM
taxlaw-12713	649	5	,	,	PUNCT
taxlaw-12713	649	6	2	2	NUM
taxlaw-12713	649	7	(	(	PUNCT
taxlaw-12713	649	8	2015	2015	NUM
taxlaw-12713	649	9	)	)	PUNCT
taxlaw-12713	649	10	(	(	PUNCT
taxlaw-12713	649	11	arguing	argue	VERB
taxlaw-12713	649	12	that	that	SCONJ
taxlaw-12713	649	13	the	the	DET
taxlaw-12713	649	14	irs	irs	PROPN
taxlaw-12713	649	15	should	should	AUX
taxlaw-12713	649	16	use	use	VERB
taxlaw-12713	649	17	section	section	NOUN
taxlaw-12713	649	18	4958	4958	NUM
taxlaw-12713	649	19	to	to	PART
taxlaw-12713	649	20	attack	attack	VERB
taxlaw-12713	649	21	such	such	ADJ
taxlaw-12713	649	22	solicitation	solicitation	NOUN
taxlaw-12713	649	23	and	and	CCONJ
taxlaw-12713	649	24	that	that	SCONJ
taxlaw-12713	649	25	congress	congress	PROPN
taxlaw-12713	649	26	also	also	ADV
taxlaw-12713	649	27	ought	ought	AUX
taxlaw-12713	649	28	to	to	PART
taxlaw-12713	649	29	change	change	VERB
taxlaw-12713	649	30	the	the	DET
taxlaw-12713	649	31	excise	excise	NOUN
taxlaw-12713	649	32	tax	tax	NOUN
taxlaw-12713	649	33	to	to	PART
taxlaw-12713	649	34	make	make	VERB
taxlaw-12713	649	35	it	it	PRON
taxlaw-12713	649	36	a	a	DET
taxlaw-12713	649	37	more	more	ADV
taxlaw-12713	649	38	useful	useful	ADJ
taxlaw-12713	649	39	tool	tool	NOUN
taxlaw-12713	649	40	for	for	ADP
taxlaw-12713	649	41	such	such	ADJ
taxlaw-12713	649	42	oversight	oversight	NOUN
taxlaw-12713	649	43	)	)	PUNCT
taxlaw-12713	649	44	.	.	PUNCT
taxlaw-12713	650	1	154	154	NUM
taxlaw-12713	650	2	columbia	columbia	PROPN
taxlaw-12713	650	3	journal	journal	PROPN
taxlaw-12713	650	4	of	of	ADP
taxlaw-12713	650	5	tax	tax	NOUN
taxlaw-12713	650	6	law	law	NOUN
taxlaw-12713	650	7	[	[	X
taxlaw-12713	650	8	vol	vol	NOUN
taxlaw-12713	650	9	15:2	15:2	NUM
taxlaw-12713	650	10	excess	excess	ADJ
taxlaw-12713	650	11	benefit	benefit	NOUN
taxlaw-12713	650	12	rules	rule	NOUN
taxlaw-12713	650	13	with	with	ADP
taxlaw-12713	650	14	the	the	DET
taxlaw-12713	650	15	delaware	delaware	PROPN
taxlaw-12713	650	16	corporate	corporate	PROPN
taxlaw-12713	650	17	law	law	PROPN
taxlaw-12713	650	18	fiduciary	fiduciary	ADJ
taxlaw-12713	650	19	duty	duty	NOUN
taxlaw-12713	650	20	of	of	ADP
taxlaw-12713	650	21	loyalty	loyalty	NOUN
taxlaw-12713	650	22	suggests	suggest	VERB
taxlaw-12713	650	23	the	the	DET
taxlaw-12713	650	24	tax	tax	NOUN
taxlaw-12713	650	25	rule	rule	NOUN
taxlaw-12713	650	26	is	be	AUX
taxlaw-12713	650	27	stricter	strict	ADJ
taxlaw-12713	650	28	and	and	CCONJ
taxlaw-12713	650	29	encompasses	encompass	VERB
taxlaw-12713	650	30	many	many	ADJ
taxlaw-12713	650	31	more	more	ADJ
taxlaw-12713	650	32	people	people	NOUN
taxlaw-12713	650	33	as	as	ADP
taxlaw-12713	650	34	potential	potential	ADJ
taxlaw-12713	650	35	insiders.195	insiders.195	ADP
taxlaw-12713	650	36	though	though	SCONJ
taxlaw-12713	650	37	some	some	PRON
taxlaw-12713	650	38	thought	think	VERB
taxlaw-12713	650	39	the	the	DET
taxlaw-12713	650	40	rule	rule	NOUN
taxlaw-12713	650	41	might	might	AUX
taxlaw-12713	650	42	curb	curb	VERB
taxlaw-12713	650	43	rising	rise	VERB
taxlaw-12713	650	44	nonprofit	nonprofit	ADJ
taxlaw-12713	650	45	salaries	salary	NOUN
taxlaw-12713	650	46	,	,	PUNCT
taxlaw-12713	650	47	it	it	PRON
taxlaw-12713	650	48	has	have	AUX
taxlaw-12713	650	49	not	not	PART
taxlaw-12713	650	50	accomplished	accomplish	VERB
taxlaw-12713	650	51	that	that	SCONJ
taxlaw-12713	650	52	goal.196	goal.196	VERB
taxlaw-12713	650	53	the	the	DET
taxlaw-12713	650	54	irs	irs	PROPN
taxlaw-12713	650	55	rarely	rarely	ADV
taxlaw-12713	650	56	invokes	invoke	VERB
taxlaw-12713	650	57	the	the	DET
taxlaw-12713	650	58	rule	rule	NOUN
taxlaw-12713	650	59	.	.	PUNCT
taxlaw-12713	651	1	the	the	DET
taxlaw-12713	651	2	rule	rule	NOUN
taxlaw-12713	651	3	’s	’s	PART
taxlaw-12713	651	4	failure	failure	NOUN
taxlaw-12713	651	5	might	might	AUX
taxlaw-12713	651	6	be	be	AUX
taxlaw-12713	651	7	because	because	SCONJ
taxlaw-12713	651	8	excess	excess	ADJ
taxlaw-12713	651	9	benefit	benefit	NOUN
taxlaw-12713	651	10	transactions	transaction	NOUN
taxlaw-12713	651	11	are	be	AUX
taxlaw-12713	651	12	hard	hard	ADJ
taxlaw-12713	651	13	to	to	PART
taxlaw-12713	651	14	find	find	VERB
taxlaw-12713	651	15	or	or	CCONJ
taxlaw-12713	651	16	prove	prove	VERB
taxlaw-12713	651	17	.	.	PUNCT
taxlaw-12713	652	1	regardless	regardless	ADV
taxlaw-12713	652	2	,	,	PUNCT
taxlaw-12713	652	3	it	it	PRON
taxlaw-12713	652	4	has	have	AUX
taxlaw-12713	652	5	not	not	PART
taxlaw-12713	652	6	been	be	AUX
taxlaw-12713	652	7	a	a	DET
taxlaw-12713	652	8	particularly	particularly	ADV
taxlaw-12713	652	9	effective	effective	ADJ
taxlaw-12713	652	10	provision.197	provision.197	NOUN
taxlaw-12713	652	11	it	it	PRON
taxlaw-12713	652	12	fails	fail	VERB
taxlaw-12713	652	13	to	to	PART
taxlaw-12713	652	14	provide	provide	VERB
taxlaw-12713	652	15	any	any	DET
taxlaw-12713	652	16	content	content	NOUN
taxlaw-12713	652	17	for	for	ADP
taxlaw-12713	652	18	how	how	SCONJ
taxlaw-12713	652	19	a	a	DET
taxlaw-12713	652	20	charity	charity	NOUN
taxlaw-12713	652	21	might	might	AUX
taxlaw-12713	652	22	establish	establish	VERB
taxlaw-12713	652	23	a	a	DET
taxlaw-12713	652	24	system	system	NOUN
taxlaw-12713	652	25	to	to	PART
taxlaw-12713	652	26	avoid	avoid	VERB
taxlaw-12713	652	27	such	such	DET
taxlaw-12713	652	28	a	a	DET
taxlaw-12713	652	29	situation	situation	NOUN
taxlaw-12713	652	30	.	.	PUNCT
taxlaw-12713	653	1	since	since	SCONJ
taxlaw-12713	653	2	2000	2000	NUM
taxlaw-12713	653	3	,	,	PUNCT
taxlaw-12713	653	4	congress	congress	PROPN
taxlaw-12713	653	5	has	have	AUX
taxlaw-12713	653	6	made	make	VERB
taxlaw-12713	653	7	many	many	ADJ
taxlaw-12713	653	8	additions	addition	NOUN
taxlaw-12713	653	9	to	to	ADP
taxlaw-12713	653	10	the	the	DET
taxlaw-12713	653	11	charitable	charitable	ADJ
taxlaw-12713	653	12	tax	tax	NOUN
taxlaw-12713	653	13	law	law	NOUN
taxlaw-12713	653	14	.	.	PUNCT
taxlaw-12713	654	1	most	most	ADJ
taxlaw-12713	654	2	of	of	ADP
taxlaw-12713	654	3	these	these	DET
taxlaw-12713	654	4	changes	change	NOUN
taxlaw-12713	654	5	have	have	AUX
taxlaw-12713	654	6	targeted	target	VERB
taxlaw-12713	654	7	specific	specific	ADJ
taxlaw-12713	654	8	charitable	charitable	ADJ
taxlaw-12713	654	9	sectors	sector	NOUN
taxlaw-12713	654	10	or	or	CCONJ
taxlaw-12713	654	11	activities	activity	NOUN
taxlaw-12713	654	12	.	.	PUNCT
taxlaw-12713	655	1	for	for	ADP
taxlaw-12713	655	2	instance	instance	NOUN
taxlaw-12713	655	3	,	,	PUNCT
taxlaw-12713	655	4	in	in	ADP
taxlaw-12713	655	5	2005	2005	NUM
taxlaw-12713	655	6	,	,	PUNCT
taxlaw-12713	655	7	congress	congress	PROPN
taxlaw-12713	655	8	added	add	VERB
taxlaw-12713	655	9	an	an	DET
taxlaw-12713	655	10	excise	excise	NOUN
taxlaw-12713	655	11	tax	tax	NOUN
taxlaw-12713	655	12	on	on	ADP
taxlaw-12713	655	13	tax	tax	NOUN
taxlaw-12713	655	14	-	-	PUNCT
taxlaw-12713	655	15	exempt	exempt	ADJ
taxlaw-12713	655	16	entities	entity	NOUN
taxlaw-12713	655	17	entering	enter	VERB
taxlaw-12713	655	18	prohibited	prohibit	VERB
taxlaw-12713	655	19	tax	tax	NOUN
taxlaw-12713	655	20	shelters.198	shelters.198	NOUN
taxlaw-12713	655	21	in	in	ADP
taxlaw-12713	655	22	2006	2006	NUM
taxlaw-12713	655	23	,	,	PUNCT
taxlaw-12713	655	24	in	in	ADP
taxlaw-12713	655	25	the	the	DET
taxlaw-12713	655	26	pension	pension	NOUN
taxlaw-12713	655	27	protection	protection	NOUN
taxlaw-12713	655	28	act	act	PROPN
taxlaw-12713	655	29	,	,	PUNCT
taxlaw-12713	655	30	congress	congress	PROPN
taxlaw-12713	655	31	added	add	VERB
taxlaw-12713	655	32	a	a	DET
taxlaw-12713	655	33	range	range	NOUN
taxlaw-12713	655	34	of	of	ADP
taxlaw-12713	655	35	new	new	ADJ
taxlaw-12713	655	36	rules	rule	NOUN
taxlaw-12713	655	37	to	to	PART
taxlaw-12713	655	38	apply	apply	VERB
taxlaw-12713	655	39	to	to	ADP
taxlaw-12713	655	40	donor	donor	NOUN
taxlaw-12713	655	41	-	-	PUNCT
taxlaw-12713	655	42	advised	advise	VERB
taxlaw-12713	655	43	funds	fund	NOUN
taxlaw-12713	655	44	,	,	PUNCT
taxlaw-12713	655	45	supporting	support	VERB
taxlaw-12713	655	46	organizations	organization	NOUN
taxlaw-12713	655	47	,	,	PUNCT
taxlaw-12713	655	48	and	and	CCONJ
taxlaw-12713	655	49	credit	credit	NOUN
taxlaw-12713	655	50	counseling	counseling	NOUN
taxlaw-12713	655	51	organizations.199	organizations.199	ADP
taxlaw-12713	655	52	the	the	DET
taxlaw-12713	655	53	donor	donor	NOUN
taxlaw-12713	655	54	-	-	PUNCT
taxlaw-12713	655	55	advised	advise	VERB
taxlaw-12713	655	56	fund	fund	NOUN
taxlaw-12713	655	57	legislation	legislation	NOUN
taxlaw-12713	655	58	took	take	VERB
taxlaw-12713	655	59	aim	aim	NOUN
taxlaw-12713	655	60	at	at	ADP
taxlaw-12713	655	61	sponsoring	sponsor	VERB
taxlaw-12713	655	62	organizations	organization	NOUN
taxlaw-12713	655	63	allowing	allow	VERB
taxlaw-12713	655	64	individual	individual	ADJ
taxlaw-12713	655	65	donors	donor	NOUN
taxlaw-12713	655	66	to	to	PART
taxlaw-12713	655	67	direct	direct	VERB
taxlaw-12713	655	68	charitable	charitable	ADJ
taxlaw-12713	655	69	dollars	dollar	NOUN
taxlaw-12713	655	70	in	in	ADP
taxlaw-12713	655	71	donor	donor	NOUN
taxlaw-12713	655	72	-	-	PUNCT
taxlaw-12713	655	73	advised	advise	VERB
taxlaw-12713	655	74	funds	fund	NOUN
taxlaw-12713	655	75	back	back	ADV
taxlaw-12713	655	76	to	to	ADP
taxlaw-12713	655	77	the	the	DET
taxlaw-12713	655	78	donors.200	donors.200	PROPN
taxlaw-12713	655	79	congress	congress	PROPN
taxlaw-12713	655	80	enacted	enact	VERB
taxlaw-12713	655	81	an	an	DET
taxlaw-12713	655	82	excise	excise	NOUN
taxlaw-12713	655	83	tax	tax	NOUN
taxlaw-12713	655	84	that	that	PRON
taxlaw-12713	655	85	prohibits	prohibit	VERB
taxlaw-12713	655	86	such	such	ADJ
taxlaw-12713	655	87	personal	personal	ADJ
taxlaw-12713	655	88	transfers	transfer	NOUN
taxlaw-12713	655	89	through	through	ADP
taxlaw-12713	655	90	dafs.201	dafs.201	VERB
taxlaw-12713	655	91	congress	congress	PROPN
taxlaw-12713	655	92	tried	try	VERB
taxlaw-12713	655	93	to	to	PART
taxlaw-12713	655	94	also	also	ADV
taxlaw-12713	655	95	shut	shut	VERB
taxlaw-12713	655	96	down	down	ADP
taxlaw-12713	655	97	abuses	abuse	NOUN
taxlaw-12713	655	98	by	by	ADP
taxlaw-12713	655	99	supporting	support	VERB
taxlaw-12713	655	100	organizations	organization	NOUN
taxlaw-12713	655	101	,	,	PUNCT
taxlaw-12713	655	102	a	a	DET
taxlaw-12713	655	103	type	type	NOUN
taxlaw-12713	655	104	of	of	ADP
taxlaw-12713	655	105	organization	organization	NOUN
taxlaw-12713	655	106	that	that	PRON
taxlaw-12713	655	107	allows	allow	VERB
taxlaw-12713	655	108	a	a	DET
taxlaw-12713	655	109	charity	charity	NOUN
taxlaw-12713	655	110	that	that	PRON
taxlaw-12713	655	111	primarily	primarily	ADV
taxlaw-12713	655	112	derived	derive	VERB
taxlaw-12713	655	113	its	its	PRON
taxlaw-12713	655	114	funds	fund	NOUN
taxlaw-12713	655	115	from	from	ADP
taxlaw-12713	655	116	one	one	NUM
taxlaw-12713	655	117	family	family	NOUN
taxlaw-12713	655	118	to	to	PART
taxlaw-12713	655	119	be	be	AUX
taxlaw-12713	655	120	considered	consider	VERB
taxlaw-12713	655	121	a	a	DET
taxlaw-12713	655	122	public	public	ADJ
taxlaw-12713	655	123	charity	charity	NOUN
taxlaw-12713	655	124	because	because	SCONJ
taxlaw-12713	655	125	it	it	PRON
taxlaw-12713	655	126	is	be	AUX
taxlaw-12713	655	127	watched	watch	VERB
taxlaw-12713	655	128	over	over	ADP
taxlaw-12713	655	129	closely	closely	ADV
taxlaw-12713	655	130	by	by	ADP
taxlaw-12713	655	131	an	an	DET
taxlaw-12713	655	132	actual	actual	ADJ
taxlaw-12713	655	133	public	public	ADJ
taxlaw-12713	655	134	charity	charity	NOUN
taxlaw-12713	655	135	.	.	PUNCT
taxlaw-12713	656	1	it	it	PRON
taxlaw-12713	656	2	directed	direct	VERB
taxlaw-12713	656	3	the	the	DET
taxlaw-12713	656	4	irs	irs	PROPN
taxlaw-12713	656	5	to	to	PART
taxlaw-12713	656	6	promulgate	promulgate	VERB
taxlaw-12713	656	7	regulations	regulation	NOUN
taxlaw-12713	656	8	ensuring	ensure	VERB
taxlaw-12713	656	9	a	a	DET
taxlaw-12713	656	10	stronger	strong	ADJ
taxlaw-12713	656	11	relationship	relationship	NOUN
taxlaw-12713	656	12	between	between	ADP
taxlaw-12713	656	13	the	the	DET
taxlaw-12713	656	14	supporting	support	VERB
taxlaw-12713	656	15	organization	organization	NOUN
taxlaw-12713	656	16	and	and	CCONJ
taxlaw-12713	656	17	its	its	PRON
taxlaw-12713	656	18	supported	support	VERB
taxlaw-12713	656	19	organization	organization	NOUN
taxlaw-12713	656	20	and	and	CCONJ
taxlaw-12713	656	21	applied	apply	VERB
taxlaw-12713	656	22	some	some	DET
taxlaw-12713	656	23	excise	excise	NOUN
taxlaw-12713	656	24	taxes	taxis	NOUN
taxlaw-12713	656	25	to	to	ADP
taxlaw-12713	656	26	insider	insider	NOUN
taxlaw-12713	656	27	abuses	abuse	NOUN
taxlaw-12713	656	28	of	of	ADP
taxlaw-12713	656	29	the	the	DET
taxlaw-12713	656	30	supporting	support	VERB
taxlaw-12713	656	31	organization.202	organization.202	PROPN
taxlaw-12713	656	32	congress	congress	PROPN
taxlaw-12713	656	33	also	also	ADV
taxlaw-12713	656	34	looked	look	VERB
taxlaw-12713	656	35	to	to	PART
taxlaw-12713	656	36	shut	shut	VERB
taxlaw-12713	656	37	down	down	ADP
taxlaw-12713	656	38	abuses	abuse	NOUN
taxlaw-12713	656	39	by	by	ADP
taxlaw-12713	656	40	credit	credit	NOUN
taxlaw-12713	656	41	counseling	counseling	NOUN
taxlaw-12713	656	42	organizations	organization	NOUN
taxlaw-12713	656	43	that	that	PRON
taxlaw-12713	656	44	appeared	appear	VERB
taxlaw-12713	656	45	to	to	PART
taxlaw-12713	656	46	be	be	AUX
taxlaw-12713	656	47	behaving	behave	VERB
taxlaw-12713	656	48	in	in	ADP
taxlaw-12713	656	49	predatory	predatory	ADJ
taxlaw-12713	656	50	ways	way	NOUN
taxlaw-12713	656	51	while	while	SCONJ
taxlaw-12713	656	52	ostensibly	ostensibly	ADV
taxlaw-12713	656	53	counseling	counsel	VERB
taxlaw-12713	656	54	those	those	PRON
taxlaw-12713	656	55	in	in	ADP
taxlaw-12713	656	56	debt	debt	NOUN
taxlaw-12713	656	57	about	about	ADP
taxlaw-12713	656	58	how	how	SCONJ
taxlaw-12713	656	59	to	to	PART
taxlaw-12713	656	60	get	get	VERB
taxlaw-12713	656	61	out	out	ADP
taxlaw-12713	656	62	of	of	ADP
taxlaw-12713	656	63	debt	debt	NOUN
taxlaw-12713	656	64	.	.	PUNCT
taxlaw-12713	657	1	the	the	DET
taxlaw-12713	657	2	legislation	legislation	NOUN
taxlaw-12713	657	3	prohibits	prohibit	VERB
taxlaw-12713	657	4	credit	credit	NOUN
taxlaw-12713	657	5	counseling	counseling	NOUN
taxlaw-12713	657	6	organizations	organization	NOUN
taxlaw-12713	657	7	from	from	ADP
taxlaw-12713	657	8	making	make	VERB
taxlaw-12713	657	9	loans	loan	NOUN
taxlaw-12713	657	10	,	,	PUNCT
taxlaw-12713	657	11	requires	require	VERB
taxlaw-12713	657	12	them	they	PRON
taxlaw-12713	657	13	to	to	PART
taxlaw-12713	657	14	design	design	VERB
taxlaw-12713	657	15	products	product	NOUN
taxlaw-12713	657	16	that	that	PRON
taxlaw-12713	657	17	do	do	AUX
taxlaw-12713	657	18	not	not	PART
taxlaw-12713	657	19	abuse	abuse	VERB
taxlaw-12713	657	20	their	their	PRON
taxlaw-12713	657	21	customers	customer	NOUN
taxlaw-12713	657	22	with	with	ADP
taxlaw-12713	657	23	significant	significant	ADJ
taxlaw-12713	657	24	fees	fee	NOUN
taxlaw-12713	657	25	,	,	PUNCT
taxlaw-12713	657	26	and	and	CCONJ
taxlaw-12713	657	27	(	(	PUNCT
taxlaw-12713	657	28	adopting	adopt	VERB
taxlaw-12713	657	29	a	a	DET
taxlaw-12713	657	30	governance	governance	NOUN
taxlaw-12713	657	31	rule	rule	NOUN
taxlaw-12713	657	32	)	)	PUNCT
taxlaw-12713	657	33	mandates	mandate	NOUN
taxlaw-12713	657	34	that	that	PRON
taxlaw-12713	657	35	they	they	PRON
taxlaw-12713	657	36	adopt	adopt	VERB
taxlaw-12713	657	37	a	a	DET
taxlaw-12713	657	38	broadly	broadly	ADV
taxlaw-12713	657	39	representative	representative	ADJ
taxlaw-12713	657	40	board.203	board.203	NOUN
taxlaw-12713	657	41	in	in	ADP
taxlaw-12713	657	42	the	the	DET
taxlaw-12713	657	43	affordable	affordable	ADJ
taxlaw-12713	657	44	care	care	PROPN
taxlaw-12713	657	45	act	act	PROPN
taxlaw-12713	657	46	,	,	PUNCT
taxlaw-12713	657	47	congress	congress	PROPN
taxlaw-12713	657	48	added	add	VERB
taxlaw-12713	657	49	more	more	ADJ
taxlaw-12713	657	50	rules	rule	NOUN
taxlaw-12713	657	51	regarding	regard	VERB
taxlaw-12713	657	52	hospitals	hospital	NOUN
taxlaw-12713	657	53	.	.	PUNCT
taxlaw-12713	658	1	congress	congress	PROPN
taxlaw-12713	658	2	focused	focus	VERB
taxlaw-12713	658	3	on	on	ADP
taxlaw-12713	658	4	ensuring	ensure	VERB
taxlaw-12713	658	5	that	that	SCONJ
taxlaw-12713	658	6	hospitals	hospital	NOUN
taxlaw-12713	658	7	adopt	adopt	VERB
taxlaw-12713	658	8	financial	financial	ADJ
taxlaw-12713	658	9	assistance	assistance	NOUN
taxlaw-12713	658	10	policies	policy	NOUN
taxlaw-12713	658	11	easily	easily	ADV
taxlaw-12713	658	12	accessible	accessible	ADJ
taxlaw-12713	658	13	to	to	ADP
taxlaw-12713	658	14	patients	patient	NOUN
taxlaw-12713	658	15	and	and	CCONJ
taxlaw-12713	658	16	that	that	SCONJ
taxlaw-12713	658	17	hospitals	hospital	NOUN
taxlaw-12713	658	18	conduct	conduct	VERB
taxlaw-12713	658	19	and	and	CCONJ
taxlaw-12713	658	20	publish	publish	VERB
taxlaw-12713	658	21	a	a	DET
taxlaw-12713	658	22	health	health	NOUN
taxlaw-12713	658	23	needs	need	NOUN
taxlaw-12713	658	24	assessment.204	assessment.204	ADV
taxlaw-12713	659	1	so	so	ADV
taxlaw-12713	659	2	,	,	PUNCT
taxlaw-12713	659	3	rather	rather	ADV
taxlaw-12713	659	4	than	than	ADP
taxlaw-12713	659	5	focusing	focus	VERB
taxlaw-12713	659	6	on	on	ADP
taxlaw-12713	659	7	the	the	DET
taxlaw-12713	659	8	sector	sector	NOUN
taxlaw-12713	659	9	as	as	ADP
taxlaw-12713	659	10	a	a	DET
taxlaw-12713	659	11	whole	whole	NOUN
taxlaw-12713	659	12	,	,	PUNCT
taxlaw-12713	659	13	congress	congress	PROPN
taxlaw-12713	659	14	in	in	ADP
taxlaw-12713	659	15	195	195	NUM
taxlaw-12713	659	16	manne	manne	PROPN
taxlaw-12713	659	17	,	,	PUNCT
taxlaw-12713	659	18	supra	supra	PROPN
taxlaw-12713	659	19	note	note	PROPN
taxlaw-12713	659	20	62	62	NUM
taxlaw-12713	659	21	,	,	PUNCT
taxlaw-12713	659	22	at	at	ADP
taxlaw-12713	659	23	270	270	NUM
taxlaw-12713	659	24	.	.	PUNCT
taxlaw-12713	660	1	196	196	NUM
taxlaw-12713	660	2	jill	jill	PROPN
taxlaw-12713	660	3	manny	manny	PROPN
taxlaw-12713	660	4	,	,	PUNCT
taxlaw-12713	660	5	nonprofit	nonprofit	ADJ
taxlaw-12713	660	6	payments	payment	NOUN
taxlaw-12713	660	7	to	to	ADP
taxlaw-12713	660	8	insiders	insider	NOUN
taxlaw-12713	660	9	and	and	CCONJ
taxlaw-12713	660	10	outsiders	outsider	NOUN
taxlaw-12713	660	11	:	:	PUNCT
taxlaw-12713	660	12	is	be	AUX
taxlaw-12713	660	13	the	the	DET
taxlaw-12713	660	14	sky	sky	NOUN
taxlaw-12713	660	15	the	the	DET
taxlaw-12713	660	16	limit	limit	NOUN
taxlaw-12713	660	17	?	?	PUNCT
taxlaw-12713	661	1	76	76	NUM
taxlaw-12713	661	2	fordham	fordham	PROPN
taxlaw-12713	661	3	l.	l.	PROPN
taxlaw-12713	661	4	rev	rev	PROPN
taxlaw-12713	661	5	.	.	PROPN
taxlaw-12713	661	6	735	735	NUM
taxlaw-12713	661	7	,	,	PUNCT
taxlaw-12713	661	8	736	736	NUM
taxlaw-12713	661	9	(	(	PUNCT
taxlaw-12713	661	10	2007	2007	NUM
taxlaw-12713	661	11	)	)	PUNCT
taxlaw-12713	661	12	.	.	PUNCT
taxlaw-12713	662	1	197	197	NUM
taxlaw-12713	662	2	see	see	VERB
taxlaw-12713	662	3	,	,	PUNCT
taxlaw-12713	662	4	e.g.	e.g.	ADV
taxlaw-12713	662	5	,	,	PUNCT
taxlaw-12713	662	6	carraci	carraci	NOUN
taxlaw-12713	662	7	v.	v.	CCONJ
taxlaw-12713	662	8	comm’r	comm’r	NOUN
taxlaw-12713	662	9	,	,	PUNCT
taxlaw-12713	662	10	456	456	NUM
taxlaw-12713	662	11	f.3d	f.3d	NUM
taxlaw-12713	662	12	444	444	NUM
taxlaw-12713	662	13	(	(	PUNCT
taxlaw-12713	662	14	5th	5th	ADJ
taxlaw-12713	662	15	cir	cir	NOUN
taxlaw-12713	662	16	.	.	PUNCT
taxlaw-12713	662	17	2006	2006	NUM
taxlaw-12713	662	18	)	)	PUNCT
taxlaw-12713	662	19	(	(	PUNCT
taxlaw-12713	662	20	rejecting	reject	VERB
taxlaw-12713	662	21	irs	irs	PROPN
taxlaw-12713	662	22	evaluation	evaluation	NOUN
taxlaw-12713	662	23	of	of	ADP
taxlaw-12713	662	24	value	value	NOUN
taxlaw-12713	662	25	of	of	ADP
taxlaw-12713	662	26	excess	excess	ADJ
taxlaw-12713	662	27	benefit	benefit	NOUN
taxlaw-12713	662	28	in	in	ADP
taxlaw-12713	662	29	sale	sale	NOUN
taxlaw-12713	662	30	of	of	ADP
taxlaw-12713	662	31	home	home	NOUN
taxlaw-12713	662	32	health	health	NOUN
taxlaw-12713	662	33	care	care	NOUN
taxlaw-12713	662	34	agency	agency	NOUN
taxlaw-12713	662	35	by	by	ADP
taxlaw-12713	662	36	insiders	insider	NOUN
taxlaw-12713	662	37	of	of	ADP
taxlaw-12713	662	38	a	a	DET
taxlaw-12713	662	39	nonprofit	nonprofit	NOUN
taxlaw-12713	662	40	to	to	ADP
taxlaw-12713	662	41	themselves	themselves	PRON
taxlaw-12713	662	42	)	)	PUNCT
taxlaw-12713	662	43	198	198	NUM
taxlaw-12713	662	44	tax	tax	NOUN
taxlaw-12713	662	45	increase	increase	NOUN
taxlaw-12713	662	46	prevention	prevention	NOUN
taxlaw-12713	662	47	and	and	CCONJ
taxlaw-12713	662	48	reconciliation	reconciliation	NOUN
taxlaw-12713	662	49	act	act	NOUN
taxlaw-12713	662	50	of	of	ADP
taxlaw-12713	662	51	2005	2005	NUM
taxlaw-12713	662	52	,	,	PUNCT
taxlaw-12713	662	53	pub	pub	NOUN
taxlaw-12713	662	54	.	.	PUNCT
taxlaw-12713	663	1	l.	l.	PROPN
taxlaw-12713	663	2	no	no	INTJ
taxlaw-12713	663	3	.	.	PROPN
taxlaw-12713	664	1	109	109	NUM
taxlaw-12713	664	2	-	-	SYM
taxlaw-12713	664	3	222	222	NUM
taxlaw-12713	664	4	,	,	PUNCT
taxlaw-12713	664	5	§	§	PROPN
taxlaw-12713	664	6	516	516	NUM
taxlaw-12713	664	7	,	,	PUNCT
taxlaw-12713	664	8	120	120	NUM
taxlaw-12713	664	9	stat	stat	NOUN
taxlaw-12713	664	10	.	.	PUNCT
taxlaw-12713	665	1	345	345	NUM
taxlaw-12713	665	2	,	,	PUNCT
taxlaw-12713	665	3	368	368	NUM
taxlaw-12713	665	4	(	(	PUNCT
taxlaw-12713	665	5	enacting	enact	VERB
taxlaw-12713	665	6	i.r.c	i.r.c	NOUN
taxlaw-12713	665	7	.	.	PUNCT
taxlaw-12713	666	1	§	§	PROPN
taxlaw-12713	666	2	4965	4965	NUM
taxlaw-12713	666	3	)	)	PUNCT
taxlaw-12713	666	4	.	.	PUNCT
taxlaw-12713	667	1	199	199	NUM
taxlaw-12713	667	2	pension	pension	NOUN
taxlaw-12713	667	3	protection	protection	NOUN
taxlaw-12713	667	4	act	act	NOUN
taxlaw-12713	667	5	of	of	ADP
taxlaw-12713	667	6	2006	2006	NUM
taxlaw-12713	667	7	,	,	PUNCT
taxlaw-12713	667	8	pub	pub	NOUN
taxlaw-12713	667	9	.	.	PUNCT
taxlaw-12713	668	1	l.	l.	PROPN
taxlaw-12713	668	2	no	no	INTJ
taxlaw-12713	668	3	.	.	PROPN
taxlaw-12713	669	1	109	109	NUM
taxlaw-12713	669	2	-	-	SYM
taxlaw-12713	669	3	280	280	NUM
taxlaw-12713	669	4	,	,	PUNCT
taxlaw-12713	669	5	120	120	NUM
taxlaw-12713	669	6	stat	stat	NOUN
taxlaw-12713	669	7	.	.	PUNCT
taxlaw-12713	670	1	780	780	NUM
taxlaw-12713	670	2	.	.	PUNCT
taxlaw-12713	671	1	200	200	NUM
taxlaw-12713	671	2	panel	panel	NOUN
taxlaw-12713	671	3	on	on	ADP
taxlaw-12713	671	4	the	the	DET
taxlaw-12713	671	5	nonprofit	nonprofit	ADJ
taxlaw-12713	671	6	sector	sector	NOUN
taxlaw-12713	671	7	,	,	PUNCT
taxlaw-12713	671	8	strengthening	strengthen	VERB
taxlaw-12713	671	9	transparency	transparency	NOUN
taxlaw-12713	671	10	governance	governance	NOUN
taxlaw-12713	671	11	accountability	accountability	NOUN
taxlaw-12713	671	12	of	of	ADP
taxlaw-12713	671	13	charitable	charitable	ADJ
taxlaw-12713	671	14	organizations	organization	NOUN
taxlaw-12713	671	15	:	:	PUNCT
taxlaw-12713	671	16	a	a	DET
taxlaw-12713	671	17	final	final	ADJ
taxlaw-12713	671	18	report	report	NOUN
taxlaw-12713	671	19	to	to	ADP
taxlaw-12713	671	20	congress	congress	PROPN
taxlaw-12713	671	21	and	and	CCONJ
taxlaw-12713	671	22	the	the	DET
taxlaw-12713	671	23	nonprofit	nonprofit	ADJ
taxlaw-12713	671	24	sector	sector	NOUN
taxlaw-12713	671	25	,	,	PUNCT
taxlaw-12713	671	26	issue	issue	NOUN
taxlaw-12713	671	27	lab	lab	NOUN
taxlaw-12713	671	28	39	39	NUM
taxlaw-12713	671	29	(	(	PUNCT
taxlaw-12713	671	30	2005	2005	NUM
taxlaw-12713	671	31	)	)	PUNCT
taxlaw-12713	671	32	.	.	PUNCT
taxlaw-12713	672	1	201	201	NUM
taxlaw-12713	672	2	i.r.c	i.r.c	NOUN
taxlaw-12713	672	3	.	.	PUNCT
taxlaw-12713	673	1	§	§	PROPN
taxlaw-12713	673	2	4967	4967	NUM
taxlaw-12713	673	3	.	.	PUNCT
taxlaw-12713	674	1	202	202	NUM
taxlaw-12713	674	2	§	§	PROPN
taxlaw-12713	674	3	§	§	PROPN
taxlaw-12713	674	4	1241(d	1241(d	NOUN
taxlaw-12713	674	5	)	)	PUNCT
taxlaw-12713	674	6	&	&	CCONJ
taxlaw-12713	674	7	1242	1242	NUM
taxlaw-12713	674	8	,	,	PUNCT
taxlaw-12713	674	9	120	120	NUM
taxlaw-12713	674	10	stat	stat	NOUN
taxlaw-12713	674	11	.	.	PUNCT
taxlaw-12713	675	1	at	at	ADP
taxlaw-12713	675	2	1103	1103	NUM
taxlaw-12713	675	3	(	(	PUNCT
taxlaw-12713	675	4	§	§	PROPN
taxlaw-12713	675	5	1242	1242	NUM
taxlaw-12713	675	6	codified	codify	VERB
taxlaw-12713	675	7	additions	addition	NOUN
taxlaw-12713	675	8	to	to	ADP
taxlaw-12713	675	9	i.r.c	i.r.c	NOUN
taxlaw-12713	675	10	.	.	PUNCT
taxlaw-12713	676	1	§	§	PROPN
taxlaw-12713	676	2	4958(f	4958(f	PROPN
taxlaw-12713	676	3	)	)	PUNCT
taxlaw-12713	677	1	applicable	applicable	ADJ
taxlaw-12713	677	2	to	to	ADP
taxlaw-12713	677	3	supporting	support	VERB
taxlaw-12713	677	4	organizations	organization	NOUN
taxlaw-12713	677	5	)	)	PUNCT
taxlaw-12713	677	6	.	.	PUNCT
taxlaw-12713	678	1	203	203	NUM
taxlaw-12713	678	2	§	§	PROPN
taxlaw-12713	678	3	1220	1220	NUM
taxlaw-12713	678	4	,	,	PUNCT
taxlaw-12713	678	5	120	120	NUM
taxlaw-12713	678	6	stat	stat	NOUN
taxlaw-12713	678	7	.	.	PUNCT
taxlaw-12713	679	1	at	at	ADP
taxlaw-12713	679	2	1086	1086	NUM
taxlaw-12713	679	3	(	(	PUNCT
taxlaw-12713	679	4	codifying	codify	VERB
taxlaw-12713	679	5	i.r.c	i.r.c	NOUN
taxlaw-12713	679	6	.	.	PUNCT
taxlaw-12713	680	1	§	§	PROPN
taxlaw-12713	680	2	501(q	501(q	PROPN
taxlaw-12713	680	3	)	)	PUNCT
taxlaw-12713	680	4	)	)	PUNCT
taxlaw-12713	680	5	.	.	PUNCT
taxlaw-12713	681	1	204	204	NUM
taxlaw-12713	681	2	i.r.c	i.r.c	NOUN
taxlaw-12713	681	3	.	.	PUNCT
taxlaw-12713	682	1	§	§	PROPN
taxlaw-12713	682	2	501(r	501(r	PROPN
taxlaw-12713	682	3	)	)	PUNCT
taxlaw-12713	682	4	.	.	PUNCT
taxlaw-12713	683	1	2024	2024	NUM
taxlaw-12713	683	2	]	]	PUNCT
taxlaw-12713	683	3	keep	keep	VERB
taxlaw-12713	683	4	charitable	charitable	ADJ
taxlaw-12713	683	5	oversight	oversight	NOUN
taxlaw-12713	683	6	155	155	NUM
taxlaw-12713	683	7	piecemeal	piecemeal	ADJ
taxlaw-12713	683	8	began	begin	VERB
taxlaw-12713	683	9	to	to	PART
taxlaw-12713	683	10	attack	attack	VERB
taxlaw-12713	683	11	places	place	NOUN
taxlaw-12713	683	12	where	where	SCONJ
taxlaw-12713	683	13	it	it	PRON
taxlaw-12713	683	14	saw	see	VERB
taxlaw-12713	683	15	abuses	abuse	NOUN
taxlaw-12713	683	16	.	.	PUNCT
taxlaw-12713	684	1	some	some	PRON
taxlaw-12713	684	2	of	of	ADP
taxlaw-12713	684	3	those	those	DET
taxlaw-12713	684	4	rules	rule	NOUN
taxlaw-12713	684	5	mandate	mandate	VERB
taxlaw-12713	684	6	specific	specific	ADJ
taxlaw-12713	684	7	behavior	behavior	NOUN
taxlaw-12713	684	8	and	and	CCONJ
taxlaw-12713	684	9	often	often	ADV
taxlaw-12713	684	10	these	these	DET
taxlaw-12713	684	11	rules	rule	NOUN
taxlaw-12713	684	12	adopt	adopt	VERB
taxlaw-12713	684	13	governance	governance	NOUN
taxlaw-12713	684	14	related	relate	VERB
taxlaw-12713	684	15	rules	rule	NOUN
taxlaw-12713	684	16	.	.	PUNCT
taxlaw-12713	685	1	in	in	ADP
taxlaw-12713	685	2	addition	addition	NOUN
taxlaw-12713	685	3	to	to	ADP
taxlaw-12713	685	4	substantive	substantive	ADJ
taxlaw-12713	685	5	law	law	NOUN
taxlaw-12713	685	6	,	,	PUNCT
taxlaw-12713	685	7	the	the	DET
taxlaw-12713	685	8	tax	tax	NOUN
taxlaw-12713	685	9	information	information	NOUN
taxlaw-12713	685	10	return	return	NOUN
taxlaw-12713	685	11	of	of	ADP
taxlaw-12713	685	12	charities	charity	NOUN
taxlaw-12713	685	13	,	,	PUNCT
taxlaw-12713	685	14	the	the	DET
taxlaw-12713	685	15	form	form	NOUN
taxlaw-12713	685	16	990	990	NUM
taxlaw-12713	685	17	,	,	PUNCT
taxlaw-12713	685	18	plays	play	VERB
taxlaw-12713	685	19	a	a	DET
taxlaw-12713	685	20	crucial	crucial	ADJ
taxlaw-12713	685	21	role	role	NOUN
taxlaw-12713	685	22	in	in	ADP
taxlaw-12713	685	23	the	the	DET
taxlaw-12713	685	24	charity	charity	NOUN
taxlaw-12713	685	25	tax	tax	NOUN
taxlaw-12713	685	26	regulatory	regulatory	ADJ
taxlaw-12713	685	27	regime.205	regime.205	NOUN
taxlaw-12713	685	28	it	it	PRON
taxlaw-12713	685	29	serves	serve	VERB
taxlaw-12713	685	30	both	both	PRON
taxlaw-12713	685	31	as	as	ADP
taxlaw-12713	685	32	an	an	DET
taxlaw-12713	685	33	enforcement	enforcement	NOUN
taxlaw-12713	685	34	tool	tool	NOUN
taxlaw-12713	685	35	for	for	ADP
taxlaw-12713	685	36	the	the	DET
taxlaw-12713	685	37	irs	irs	PROPN
taxlaw-12713	685	38	and	and	CCONJ
taxlaw-12713	685	39	as	as	ADP
taxlaw-12713	685	40	a	a	DET
taxlaw-12713	685	41	tool	tool	NOUN
taxlaw-12713	685	42	of	of	ADP
taxlaw-12713	685	43	democratic	democratic	ADJ
taxlaw-12713	685	44	governance	governance	NOUN
taxlaw-12713	685	45	-	-	PUNCT
taxlaw-12713	685	46	like	like	ADJ
taxlaw-12713	685	47	accountability.206	accountability.206	NOUN
taxlaw-12713	685	48	starting	start	VERB
taxlaw-12713	685	49	in	in	ADP
taxlaw-12713	685	50	1942	1942	NUM
taxlaw-12713	685	51	for	for	ADP
taxlaw-12713	685	52	tax	tax	NOUN
taxlaw-12713	685	53	years	year	NOUN
taxlaw-12713	685	54	ending	end	VERB
taxlaw-12713	685	55	in	in	ADP
taxlaw-12713	685	56	1941	1941	NUM
taxlaw-12713	685	57	,	,	PUNCT
taxlaw-12713	685	58	many	many	ADJ
taxlaw-12713	685	59	charities	charity	NOUN
taxlaw-12713	685	60	have	have	AUX
taxlaw-12713	685	61	had	have	VERB
taxlaw-12713	685	62	the	the	DET
taxlaw-12713	685	63	obligation	obligation	NOUN
taxlaw-12713	685	64	to	to	PART
taxlaw-12713	685	65	file	file	VERB
taxlaw-12713	685	66	an	an	DET
taxlaw-12713	685	67	information	information	NOUN
taxlaw-12713	685	68	return	return	NOUN
taxlaw-12713	685	69	called	call	VERB
taxlaw-12713	685	70	the	the	DET
taxlaw-12713	685	71	form	form	NOUN
taxlaw-12713	685	72	990.207	990.207	NUM
taxlaw-12713	685	73	these	these	PRON
taxlaw-12713	685	74	were	be	AUX
taxlaw-12713	685	75	made	make	VERB
taxlaw-12713	685	76	available	available	ADJ
taxlaw-12713	685	77	to	to	ADP
taxlaw-12713	685	78	the	the	DET
taxlaw-12713	685	79	public	public	NOUN
taxlaw-12713	685	80	in	in	ADP
taxlaw-12713	685	81	1950	1950	NUM
taxlaw-12713	685	82	though	though	SCONJ
taxlaw-12713	685	83	access	access	NOUN
taxlaw-12713	685	84	was	be	AUX
taxlaw-12713	685	85	not	not	PART
taxlaw-12713	685	86	easy	easy	ADJ
taxlaw-12713	685	87	to	to	PART
taxlaw-12713	685	88	come	come	VERB
taxlaw-12713	685	89	by	by	ADP
taxlaw-12713	685	90	originally.208	originally.208	NOUN
taxlaw-12713	685	91	in	in	ADP
taxlaw-12713	685	92	1969	1969	NUM
taxlaw-12713	685	93	,	,	PUNCT
taxlaw-12713	685	94	congress	congress	PROPN
taxlaw-12713	685	95	held	hold	VERB
taxlaw-12713	685	96	a	a	DET
taxlaw-12713	685	97	hearing	hearing	NOUN
taxlaw-12713	685	98	on	on	ADP
taxlaw-12713	685	99	the	the	DET
taxlaw-12713	685	100	importance	importance	NOUN
taxlaw-12713	685	101	to	to	ADP
taxlaw-12713	685	102	public	public	ADJ
taxlaw-12713	685	103	accountability	accountability	NOUN
taxlaw-12713	685	104	of	of	ADP
taxlaw-12713	685	105	having	have	VERB
taxlaw-12713	685	106	greater	great	ADJ
taxlaw-12713	685	107	public	public	ADJ
taxlaw-12713	685	108	access	access	NOUN
taxlaw-12713	685	109	to	to	ADP
taxlaw-12713	685	110	the	the	DET
taxlaw-12713	685	111	form	form	NOUN
taxlaw-12713	685	112	990.209	990.209	NUM
taxlaw-12713	685	113	congress	congress	PROPN
taxlaw-12713	685	114	made	make	VERB
taxlaw-12713	685	115	these	these	DET
taxlaw-12713	685	116	forms	form	NOUN
taxlaw-12713	685	117	more	more	ADV
taxlaw-12713	685	118	accessible	accessible	ADJ
taxlaw-12713	685	119	in	in	ADP
taxlaw-12713	685	120	1996.210	1996.210	NUM
taxlaw-12713	685	121	commentators	commentator	NOUN
taxlaw-12713	685	122	at	at	ADP
taxlaw-12713	685	123	the	the	DET
taxlaw-12713	685	124	time	time	NOUN
taxlaw-12713	685	125	were	be	AUX
taxlaw-12713	685	126	hopeful	hopeful	ADJ
taxlaw-12713	685	127	that	that	SCONJ
taxlaw-12713	685	128	this	this	DET
taxlaw-12713	685	129	public	public	ADJ
taxlaw-12713	685	130	access	access	NOUN
taxlaw-12713	685	131	would	would	AUX
taxlaw-12713	685	132	bring	bring	VERB
taxlaw-12713	685	133	about	about	ADP
taxlaw-12713	685	134	a	a	DET
taxlaw-12713	685	135	significant	significant	ADJ
taxlaw-12713	685	136	improvement	improvement	NOUN
taxlaw-12713	685	137	in	in	ADP
taxlaw-12713	685	138	charity	charity	NOUN
taxlaw-12713	685	139	oversight.211	oversight.211	NOUN
taxlaw-12713	685	140	though	though	SCONJ
taxlaw-12713	685	141	not	not	PART
taxlaw-12713	685	142	a	a	DET
taxlaw-12713	685	143	panacea	panacea	NOUN
taxlaw-12713	685	144	,	,	PUNCT
taxlaw-12713	685	145	this	this	DET
taxlaw-12713	685	146	information	information	NOUN
taxlaw-12713	685	147	has	have	AUX
taxlaw-12713	685	148	become	become	VERB
taxlaw-12713	685	149	a	a	DET
taxlaw-12713	685	150	significant	significant	ADJ
taxlaw-12713	685	151	part	part	NOUN
taxlaw-12713	685	152	of	of	ADP
taxlaw-12713	685	153	oversight	oversight	NOUN
taxlaw-12713	685	154	of	of	ADP
taxlaw-12713	685	155	the	the	DET
taxlaw-12713	685	156	sector	sector	NOUN
taxlaw-12713	685	157	,	,	PUNCT
taxlaw-12713	685	158	particularly	particularly	ADV
taxlaw-12713	685	159	,	,	PUNCT
taxlaw-12713	685	160	with	with	ADP
taxlaw-12713	685	161	broad	broad	ADJ
taxlaw-12713	685	162	access	access	NOUN
taxlaw-12713	685	163	to	to	ADP
taxlaw-12713	685	164	the	the	DET
taxlaw-12713	685	165	form	form	NOUN
taxlaw-12713	685	166	990	990	NUM
taxlaw-12713	685	167	data	datum	NOUN
taxlaw-12713	685	168	via	via	ADP
taxlaw-12713	685	169	the	the	DET
taxlaw-12713	685	170	irs	irs	PROPN
taxlaw-12713	685	171	,	,	PUNCT
taxlaw-12713	685	172	guidestar	guidestar	NOUN
taxlaw-12713	685	173	,	,	PUNCT
taxlaw-12713	685	174	and	and	CCONJ
taxlaw-12713	685	175	propublica	propublica	PROPN
taxlaw-12713	685	176	.	.	PUNCT
taxlaw-12713	686	1	with	with	ADP
taxlaw-12713	686	2	the	the	DET
taxlaw-12713	686	3	recent	recent	ADJ
taxlaw-12713	686	4	move	move	NOUN
taxlaw-12713	686	5	to	to	PART
taxlaw-12713	686	6	make	make	VERB
taxlaw-12713	686	7	the	the	DET
taxlaw-12713	686	8	data	datum	NOUN
taxlaw-12713	686	9	more	more	ADV
taxlaw-12713	686	10	electronically	electronically	ADV
taxlaw-12713	686	11	accessible	accessible	ADJ
taxlaw-12713	686	12	,	,	PUNCT
taxlaw-12713	686	13	it	it	PRON
taxlaw-12713	686	14	is	be	AUX
taxlaw-12713	686	15	likely	likely	ADJ
taxlaw-12713	686	16	that	that	SCONJ
taxlaw-12713	686	17	this	this	DET
taxlaw-12713	686	18	form	form	NOUN
taxlaw-12713	686	19	will	will	AUX
taxlaw-12713	686	20	become	become	VERB
taxlaw-12713	686	21	more	more	ADV
taxlaw-12713	686	22	important	important	ADJ
taxlaw-12713	686	23	to	to	ADP
taxlaw-12713	686	24	broad	broad	ADJ
taxlaw-12713	686	25	public	public	ADJ
taxlaw-12713	686	26	oversight.212	oversight.212	NOUN
taxlaw-12713	686	27	2	2	NUM
taxlaw-12713	686	28	.	.	PUNCT
taxlaw-12713	687	1	irs	irs	PROPN
taxlaw-12713	687	2	enforcement	enforcement	NOUN
taxlaw-12713	687	3	when	when	SCONJ
taxlaw-12713	687	4	congress	congress	PROPN
taxlaw-12713	687	5	enacted	enact	VERB
taxlaw-12713	687	6	the	the	DET
taxlaw-12713	687	7	tax	tax	NOUN
taxlaw-12713	687	8	reform	reform	NOUN
taxlaw-12713	687	9	act	act	NOUN
taxlaw-12713	687	10	of	of	ADP
taxlaw-12713	687	11	1969	1969	NUM
taxlaw-12713	687	12	,	,	PUNCT
taxlaw-12713	687	13	many	many	ADJ
taxlaw-12713	687	14	had	have	VERB
taxlaw-12713	687	15	big	big	ADJ
taxlaw-12713	687	16	hopes	hope	NOUN
taxlaw-12713	687	17	for	for	SCONJ
taxlaw-12713	687	18	the	the	DET
taxlaw-12713	687	19	irs	irs	PROPN
taxlaw-12713	687	20	to	to	PART
taxlaw-12713	687	21	be	be	AUX
taxlaw-12713	687	22	the	the	DET
taxlaw-12713	687	23	important	important	ADJ
taxlaw-12713	687	24	regulator	regulator	NOUN
taxlaw-12713	687	25	of	of	ADP
taxlaw-12713	687	26	the	the	DET
taxlaw-12713	687	27	charitable	charitable	ADJ
taxlaw-12713	687	28	sector	sector	NOUN
taxlaw-12713	687	29	on	on	ADP
taxlaw-12713	687	30	the	the	DET
taxlaw-12713	687	31	national	national	ADJ
taxlaw-12713	687	32	level	level	NOUN
taxlaw-12713	687	33	.	.	PUNCT
taxlaw-12713	688	1	the	the	DET
taxlaw-12713	688	2	commissioner	commissioner	NOUN
taxlaw-12713	688	3	then	then	ADV
taxlaw-12713	688	4	committed	commit	VERB
taxlaw-12713	688	5	to	to	ADP
taxlaw-12713	688	6	reviewing	review	VERB
taxlaw-12713	688	7	the	the	DET
taxlaw-12713	688	8	tax	tax	NOUN
taxlaw-12713	688	9	-	-	PUNCT
taxlaw-12713	688	10	exempt	exempt	ADJ
taxlaw-12713	688	11	status	status	NOUN
taxlaw-12713	688	12	of	of	ADP
taxlaw-12713	688	13	all	all	DET
taxlaw-12713	688	14	private	private	ADJ
taxlaw-12713	688	15	foundations	foundation	NOUN
taxlaw-12713	688	16	every	every	DET
taxlaw-12713	688	17	five	five	NUM
taxlaw-12713	688	18	years.213	years.213	NOUN
taxlaw-12713	688	19	that	that	DET
taxlaw-12713	688	20	commitment	commitment	NOUN
taxlaw-12713	688	21	was	be	AUX
taxlaw-12713	688	22	short	short	ADV
taxlaw-12713	688	23	-	-	PUNCT
taxlaw-12713	688	24	lived	live	VERB
taxlaw-12713	688	25	as	as	SCONJ
taxlaw-12713	688	26	the	the	DET
taxlaw-12713	688	27	irs	irs	PROPN
taxlaw-12713	688	28	could	could	AUX
taxlaw-12713	688	29	not	not	PART
taxlaw-12713	688	30	maintain	maintain	VERB
taxlaw-12713	688	31	that	that	SCONJ
taxlaw-12713	688	32	even	even	ADV
taxlaw-12713	688	33	into	into	ADP
taxlaw-12713	688	34	the	the	DET
taxlaw-12713	688	35	1970s.214	1970s.214	NUM
taxlaw-12713	688	36	as	as	SCONJ
taxlaw-12713	688	37	detailed	detail	VERB
taxlaw-12713	688	38	by	by	ADP
taxlaw-12713	688	39	commentators	commentator	NOUN
taxlaw-12713	688	40	,	,	PUNCT
taxlaw-12713	688	41	congress	congress	PROPN
taxlaw-12713	688	42	has	have	AUX
taxlaw-12713	688	43	failed	fail	VERB
taxlaw-12713	688	44	to	to	PART
taxlaw-12713	688	45	dedicate	dedicate	VERB
taxlaw-12713	688	46	the	the	DET
taxlaw-12713	688	47	resources	resource	NOUN
taxlaw-12713	688	48	needed	need	VERB
taxlaw-12713	688	49	for	for	ADP
taxlaw-12713	688	50	oversight	oversight	NOUN
taxlaw-12713	688	51	of	of	ADP
taxlaw-12713	688	52	the	the	DET
taxlaw-12713	688	53	charitable	charitable	ADJ
taxlaw-12713	688	54	sector.215	sector.215	NOUN
taxlaw-12713	688	55	according	accord	VERB
taxlaw-12713	688	56	to	to	ADP
taxlaw-12713	688	57	the	the	DET
taxlaw-12713	688	58	congressional	congressional	ADJ
taxlaw-12713	688	59	budget	budget	NOUN
taxlaw-12713	688	60	office	office	NOUN
taxlaw-12713	688	61	(	(	PUNCT
taxlaw-12713	688	62	“	"	PUNCT
taxlaw-12713	688	63	cbo	cbo	PROPN
taxlaw-12713	688	64	”	"	PUNCT
taxlaw-12713	688	65	)	)	PUNCT
taxlaw-12713	688	66	,	,	PUNCT
taxlaw-12713	688	67	the	the	DET
taxlaw-12713	688	68	irs	irs	PROPN
taxlaw-12713	688	69	budget	budget	NOUN
taxlaw-12713	688	70	fell	fall	VERB
taxlaw-12713	688	71	by	by	ADP
taxlaw-12713	688	72	20	20	NUM
taxlaw-12713	688	73	%	%	NOUN
taxlaw-12713	688	74	in	in	ADP
taxlaw-12713	688	75	real	real	ADJ
taxlaw-12713	688	76	(	(	PUNCT
taxlaw-12713	688	77	inflation	inflation	NOUN
taxlaw-12713	688	78	-	-	PUNCT
taxlaw-12713	688	79	adjusted	adjust	VERB
taxlaw-12713	688	80	)	)	PUNCT
taxlaw-12713	688	81	dollars	dollar	NOUN
taxlaw-12713	688	82	between	between	ADP
taxlaw-12713	688	83	2010	2010	NUM
taxlaw-12713	688	84	and	and	CCONJ
taxlaw-12713	688	85	2018.216	2018.216	NUM
taxlaw-12713	688	86	this	this	DET
taxlaw-12713	688	87	lack	lack	NOUN
taxlaw-12713	688	88	of	of	ADP
taxlaw-12713	688	89	investment	investment	NOUN
taxlaw-12713	688	90	in	in	ADP
taxlaw-12713	688	91	the	the	DET
taxlaw-12713	688	92	irs	irs	PROPN
taxlaw-12713	688	93	led	lead	VERB
taxlaw-12713	688	94	to	to	ADP
taxlaw-12713	688	95	a	a	DET
taxlaw-12713	688	96	22	22	NUM
taxlaw-12713	688	97	%	%	NOUN
taxlaw-12713	688	98	decrease	decrease	NOUN
taxlaw-12713	688	99	in	in	ADP
taxlaw-12713	688	100	employees	employee	NOUN
taxlaw-12713	688	101	.	.	PUNCT
taxlaw-12713	689	1	this	this	PRON
taxlaw-12713	689	2	resulted	result	VERB
taxlaw-12713	689	3	in	in	ADP
taxlaw-12713	689	4	a	a	DET
taxlaw-12713	689	5	205	205	NUM
taxlaw-12713	689	6	26	26	NUM
taxlaw-12713	689	7	u.s.c	u.s.c	NOUN
taxlaw-12713	689	8	.	.	PUNCT
taxlaw-12713	690	1	§	§	PROPN
taxlaw-12713	690	2	6033	6033	NUM
taxlaw-12713	690	3	;	;	PUNCT
taxlaw-12713	690	4	26	26	NUM
taxlaw-12713	690	5	c.f.r	c.f.r	NOUN
taxlaw-12713	690	6	.	.	PUNCT
taxlaw-12713	691	1	§	§	PROPN
taxlaw-12713	691	2	1.6033	1.6033	NUM
taxlaw-12713	691	3	-	-	SYM
taxlaw-12713	691	4	2	2	NUM
taxlaw-12713	691	5	.	.	NOUN
taxlaw-12713	691	6	206	206	NUM
taxlaw-12713	691	7	philip	philip	PROPN
taxlaw-12713	691	8	hackney	hackney	PROPN
taxlaw-12713	691	9	,	,	PUNCT
taxlaw-12713	691	10	dark	dark	ADJ
taxlaw-12713	691	11	money	money	NOUN
taxlaw-12713	691	12	darker	dark	ADJ
taxlaw-12713	691	13	?	?	PUNCT
taxlaw-12713	692	1	irs	irs	PROPN
taxlaw-12713	692	2	shutters	shutter	NOUN
taxlaw-12713	692	3	collection	collection	NOUN
taxlaw-12713	692	4	of	of	ADP
taxlaw-12713	692	5	donor	donor	NOUN
taxlaw-12713	692	6	data	datum	NOUN
taxlaw-12713	692	7	,	,	PUNCT
taxlaw-12713	692	8	25	25	NUM
taxlaw-12713	692	9	fla	fla	NOUN
taxlaw-12713	692	10	.	.	PUNCT
taxlaw-12713	693	1	tax	tax	PROPN
taxlaw-12713	693	2	rev	rev	PROPN
taxlaw-12713	693	3	.	.	PROPN
taxlaw-12713	693	4	140	140	NUM
taxlaw-12713	693	5	(	(	PUNCT
taxlaw-12713	693	6	2021	2021	NUM
taxlaw-12713	693	7	)	)	PUNCT
taxlaw-12713	693	8	.	.	PUNCT
taxlaw-12713	694	1	207	207	NUM
taxlaw-12713	695	1	t.d	t.d	NOUN
taxlaw-12713	695	2	.	.	PROPN
taxlaw-12713	695	3	5125	5125	NUM
taxlaw-12713	695	4	,	,	PUNCT
taxlaw-12713	695	5	1942	1942	NUM
taxlaw-12713	695	6	-	-	SYM
taxlaw-12713	695	7	1	1	NUM
taxlaw-12713	695	8	c.b	c.b	PROPN
taxlaw-12713	695	9	.	.	PROPN
taxlaw-12713	695	10	101	101	NUM
taxlaw-12713	695	11	,	,	PUNCT
taxlaw-12713	695	12	102	102	NUM
taxlaw-12713	695	13	.	.	NOUN
taxlaw-12713	695	14	208	208	NUM
taxlaw-12713	695	15	revenue	revenue	NOUN
taxlaw-12713	695	16	act	act	NOUN
taxlaw-12713	695	17	of	of	ADP
taxlaw-12713	695	18	1950	1950	NUM
taxlaw-12713	695	19	,	,	PUNCT
taxlaw-12713	695	20	pub	pub	NOUN
taxlaw-12713	695	21	.	.	PUNCT
taxlaw-12713	696	1	l.	l.	PROPN
taxlaw-12713	696	2	no	no	INTJ
taxlaw-12713	696	3	.	.	PROPN
taxlaw-12713	697	1	81	81	NUM
taxlaw-12713	697	2	-	-	SYM
taxlaw-12713	697	3	814	814	NUM
taxlaw-12713	697	4	,	,	PUNCT
taxlaw-12713	697	5	§	§	PROPN
taxlaw-12713	697	6	341	341	NUM
taxlaw-12713	697	7	,	,	PUNCT
taxlaw-12713	697	8	64	64	NUM
taxlaw-12713	697	9	stat	stat	NOUN
taxlaw-12713	697	10	.	.	PUNCT
taxlaw-12713	698	1	960	960	NUM
taxlaw-12713	698	2	(	(	PUNCT
taxlaw-12713	698	3	enacting	enact	VERB
taxlaw-12713	698	4	i.r.c	i.r.c	NOUN
taxlaw-12713	698	5	.	.	PUNCT
taxlaw-12713	699	1	§	§	PROPN
taxlaw-12713	699	2	153(c	153(c	PROPN
taxlaw-12713	699	3	)	)	PUNCT
taxlaw-12713	699	4	)	)	PUNCT
taxlaw-12713	699	5	.	.	PUNCT
taxlaw-12713	700	1	209	209	NUM
taxlaw-12713	700	2	tax	tax	NOUN
taxlaw-12713	700	3	reform	reform	NOUN
taxlaw-12713	700	4	:	:	PUNCT
taxlaw-12713	700	5	hearing	hear	VERB
taxlaw-12713	700	6	before	before	ADP
taxlaw-12713	700	7	the	the	DET
taxlaw-12713	700	8	h.	h.	PROPN
taxlaw-12713	700	9	comm	comm	NOUN
taxlaw-12713	700	10	.	.	PUNCT
taxlaw-12713	701	1	on	on	ADP
taxlaw-12713	701	2	ways	way	NOUN
taxlaw-12713	701	3	&	&	CCONJ
taxlaw-12713	701	4	means	mean	NOUN
taxlaw-12713	701	5	,	,	PUNCT
taxlaw-12713	701	6	91st	91st	ADJ
taxlaw-12713	701	7	cong	cong	NOUN
taxlaw-12713	701	8	.	.	PUNCT
taxlaw-12713	702	1	12	12	NUM
taxlaw-12713	702	2	(	(	PUNCT
taxlaw-12713	702	3	1969	1969	NUM
taxlaw-12713	702	4	)	)	PUNCT
taxlaw-12713	702	5	.	.	PUNCT
taxlaw-12713	703	1	210	210	NUM
taxlaw-12713	703	2	see	see	VERB
taxlaw-12713	703	3	taxpayer	taxpayer	NOUN
taxlaw-12713	703	4	bill	bill	NOUN
taxlaw-12713	703	5	of	of	ADP
taxlaw-12713	703	6	rights	right	NOUN
taxlaw-12713	703	7	2	2	NUM
taxlaw-12713	703	8	,	,	PUNCT
taxlaw-12713	703	9	pub	pub	NOUN
taxlaw-12713	703	10	.	.	PUNCT
taxlaw-12713	704	1	l.	l.	PROPN
taxlaw-12713	704	2	no	no	INTJ
taxlaw-12713	704	3	.	.	PROPN
taxlaw-12713	705	1	104	104	NUM
taxlaw-12713	705	2	-	-	SYM
taxlaw-12713	705	3	168	168	NUM
taxlaw-12713	705	4	,	,	PUNCT
taxlaw-12713	705	5	110	110	NUM
taxlaw-12713	705	6	stat	stat	NOUN
taxlaw-12713	705	7	.	.	PUNCT
taxlaw-12713	706	1	1452	1452	NUM
taxlaw-12713	706	2	(	(	PUNCT
taxlaw-12713	706	3	1996	1996	NUM
taxlaw-12713	706	4	)	)	PUNCT
taxlaw-12713	706	5	.	.	PUNCT
taxlaw-12713	707	1	211	211	NUM
taxlaw-12713	707	2	gary	gary	PROPN
taxlaw-12713	707	3	,	,	PUNCT
taxlaw-12713	707	4	supra	supra	PROPN
taxlaw-12713	707	5	note	note	NOUN
taxlaw-12713	707	6	105	105	NUM
taxlaw-12713	707	7	,	,	PUNCT
taxlaw-12713	707	8	at	at	ADP
taxlaw-12713	707	9	620–21	620–21	NOUN
taxlaw-12713	707	10	.	.	PUNCT
taxlaw-12713	707	11	212	212	NUM
taxlaw-12713	707	12	husam	husam	NOUN
taxlaw-12713	707	13	abu	abu	PROPN
taxlaw-12713	707	14	-	-	PUNCT
taxlaw-12713	707	15	khadra	khadra	PROPN
taxlaw-12713	707	16	&	&	CCONJ
taxlaw-12713	707	17	david	david	PROPN
taxlaw-12713	707	18	olsen	olsen	PROPN
taxlaw-12713	707	19	,	,	PUNCT
taxlaw-12713	707	20	toward	toward	ADP
taxlaw-12713	707	21	automating	automate	VERB
taxlaw-12713	707	22	shredding	shredding	NOUN
taxlaw-12713	707	23	nonprofit	nonprofit	ADJ
taxlaw-12713	707	24	xml	xml	NOUN
taxlaw-12713	707	25	files	file	NOUN
taxlaw-12713	707	26	:	:	PUNCT
taxlaw-12713	707	27	the	the	DET
taxlaw-12713	707	28	case	case	NOUN
taxlaw-12713	707	29	of	of	ADP
taxlaw-12713	707	30	irs	irs	PROPN
taxlaw-12713	707	31	form	form	VERB
taxlaw-12713	707	32	990	990	NUM
taxlaw-12713	707	33	data	datum	NOUN
taxlaw-12713	707	34	,	,	PUNCT
taxlaw-12713	707	35	37	37	NUM
taxlaw-12713	707	36	j.	j.	PROPN
taxlaw-12713	707	37	info	info	PROPN
taxlaw-12713	707	38	.	.	PUNCT
taxlaw-12713	708	1	syst	syst	PROPN
taxlaw-12713	708	2	.	.	PUNCT
taxlaw-12713	709	1	169	169	NUM
taxlaw-12713	709	2	,	,	PUNCT
taxlaw-12713	709	3	171	171	NUM
taxlaw-12713	709	4	(	(	PUNCT
taxlaw-12713	709	5	2023	2023	NUM
taxlaw-12713	709	6	)	)	PUNCT
taxlaw-12713	710	1	(	(	PUNCT
taxlaw-12713	710	2	discussing	discuss	VERB
taxlaw-12713	710	3	access	access	NOUN
taxlaw-12713	710	4	to	to	PART
taxlaw-12713	710	5	form	form	VERB
taxlaw-12713	710	6	990	990	NUM
taxlaw-12713	710	7	data	datum	NOUN
taxlaw-12713	710	8	,	,	PUNCT
taxlaw-12713	710	9	demonstrating	demonstrate	VERB
taxlaw-12713	710	10	how	how	SCONJ
taxlaw-12713	710	11	to	to	PART
taxlaw-12713	710	12	convert	convert	VERB
taxlaw-12713	710	13	irs	irs	PROPN
taxlaw-12713	710	14	data	datum	NOUN
taxlaw-12713	710	15	into	into	ADP
taxlaw-12713	710	16	a	a	DET
taxlaw-12713	710	17	searchable	searchable	ADJ
taxlaw-12713	710	18	format	format	NOUN
taxlaw-12713	710	19	and	and	CCONJ
taxlaw-12713	710	20	noting	note	VERB
taxlaw-12713	710	21	how	how	SCONJ
taxlaw-12713	710	22	charities	charity	NOUN
taxlaw-12713	710	23	since	since	SCONJ
taxlaw-12713	710	24	july	july	PROPN
taxlaw-12713	710	25	1	1	NUM
taxlaw-12713	710	26	,	,	PUNCT
taxlaw-12713	710	27	2019	2019	NUM
taxlaw-12713	710	28	,	,	PUNCT
taxlaw-12713	710	29	are	be	AUX
taxlaw-12713	710	30	now	now	ADV
taxlaw-12713	710	31	required	require	VERB
taxlaw-12713	710	32	by	by	ADP
taxlaw-12713	710	33	the	the	DET
taxlaw-12713	710	34	taxpayer	taxpayer	PROPN
taxlaw-12713	710	35	first	first	ADJ
taxlaw-12713	710	36	act	act	NOUN
taxlaw-12713	710	37	to	to	PART
taxlaw-12713	710	38	file	file	VERB
taxlaw-12713	710	39	electronically	electronically	ADV
taxlaw-12713	710	40	.	.	PUNCT
taxlaw-12713	710	41	)	)	PUNCT
taxlaw-12713	710	42	.	.	PUNCT
taxlaw-12713	711	1	213	213	NUM
taxlaw-12713	711	2	ginsburg	ginsburg	NOUN
taxlaw-12713	711	3	et	et	PROPN
taxlaw-12713	711	4	al	al	PROPN
taxlaw-12713	711	5	.	.	PROPN
taxlaw-12713	711	6	,	,	PUNCT
taxlaw-12713	711	7	supra	supra	PROPN
taxlaw-12713	711	8	note	note	PROPN
taxlaw-12713	711	9	7	7	NUM
taxlaw-12713	711	10	,	,	PUNCT
taxlaw-12713	711	11	at	at	ADP
taxlaw-12713	711	12	2585	2585	NUM
taxlaw-12713	711	13	.	.	PUNCT
taxlaw-12713	712	1	214	214	NUM
taxlaw-12713	712	2	owens	owen	NOUN
taxlaw-12713	712	3	,	,	PUNCT
taxlaw-12713	712	4	supra	supra	PROPN
taxlaw-12713	712	5	note	note	PROPN
taxlaw-12713	712	6	1	1	NUM
taxlaw-12713	712	7	,	,	PUNCT
taxlaw-12713	712	8	at	at	ADP
taxlaw-12713	712	9	2	2	NUM
taxlaw-12713	712	10	.	.	NUM
taxlaw-12713	712	11	215	215	NUM
taxlaw-12713	712	12	see	see	NOUN
taxlaw-12713	712	13	mayer	mayer	PROPN
taxlaw-12713	712	14	,	,	PUNCT
taxlaw-12713	712	15	supra	supra	PROPN
taxlaw-12713	712	16	note	note	NOUN
taxlaw-12713	712	17	1	1	NUM
taxlaw-12713	712	18	.	.	NUM
taxlaw-12713	712	19	216	216	NUM
taxlaw-12713	712	20	cong	cong	NOUN
taxlaw-12713	712	21	.	.	PUNCT
taxlaw-12713	713	1	budget	budget	NOUN
taxlaw-12713	713	2	off	off	ADP
taxlaw-12713	713	3	.	.	PUNCT
taxlaw-12713	714	1	,	,	PUNCT
taxlaw-12713	714	2	trends	trend	NOUN
taxlaw-12713	714	3	in	in	ADP
taxlaw-12713	714	4	the	the	DET
taxlaw-12713	714	5	internal	internal	ADJ
taxlaw-12713	714	6	revenue	revenue	PROPN
taxlaw-12713	714	7	service	service	NOUN
taxlaw-12713	714	8	’s	’s	PART
taxlaw-12713	714	9	funding	funding	NOUN
taxlaw-12713	714	10	and	and	CCONJ
taxlaw-12713	714	11	enforcement	enforcement	NOUN
taxlaw-12713	714	12	,	,	PUNCT
taxlaw-12713	714	13	1	1	NUM
taxlaw-12713	714	14	(	(	PUNCT
taxlaw-12713	714	15	2020	2020	NUM
taxlaw-12713	714	16	)	)	PUNCT
taxlaw-12713	714	17	.	.	PUNCT
taxlaw-12713	715	1	i	i	PRON
taxlaw-12713	715	2	have	have	AUX
taxlaw-12713	715	3	recounted	recount	VERB
taxlaw-12713	715	4	some	some	PRON
taxlaw-12713	715	5	of	of	ADP
taxlaw-12713	715	6	the	the	DET
taxlaw-12713	715	7	following	follow	VERB
taxlaw-12713	715	8	information	information	NOUN
taxlaw-12713	715	9	associated	associate	VERB
taxlaw-12713	715	10	with	with	ADP
taxlaw-12713	715	11	infra	infra	NOUN
taxlaw-12713	715	12	.	.	PUNCT
taxlaw-12713	716	1	notes	note	VERB
taxlaw-12713	716	2	215–226	215–226	NUM
taxlaw-12713	716	3	in	in	ADP
taxlaw-12713	716	4	testimony	testimony	NOUN
taxlaw-12713	716	5	before	before	ADP
taxlaw-12713	716	6	u.s	u.s	PROPN
taxlaw-12713	716	7	.	.	PROPN
taxlaw-12713	716	8	congress	congress	PROPN
taxlaw-12713	716	9	.	.	PUNCT
taxlaw-12713	717	1	see	see	VERB
taxlaw-12713	717	2	laws	law	NOUN
taxlaw-12713	717	3	and	and	CCONJ
taxlaw-12713	717	4	enforcement	enforcement	NOUN
taxlaw-12713	717	5	governing	govern	VERB
taxlaw-12713	717	6	the	the	DET
taxlaw-12713	717	7	political	political	ADJ
taxlaw-12713	717	8	activities	activity	NOUN
taxlaw-12713	717	9	of	of	ADP
taxlaw-12713	717	10	tax	tax	NOUN
taxlaw-12713	717	11	-	-	PUNCT
taxlaw-12713	717	12	exempt	exempt	ADJ
taxlaw-12713	717	13	entities	entity	NOUN
taxlaw-12713	717	14	:	:	PUNCT
taxlaw-12713	717	15	hearing	hear	VERB
taxlaw-12713	717	16	before	before	ADP
taxlaw-12713	717	17	subcomm	subcomm	NOUN
taxlaw-12713	717	18	.	.	PUNCT
taxlaw-12713	718	1	on	on	ADP
taxlaw-12713	718	2	tax’n	tax’n	NUM
taxlaw-12713	718	3	and	and	CCONJ
taxlaw-12713	718	4	irs	irs	PROPN
taxlaw-12713	718	5	oversight	oversight	NOUN
taxlaw-12713	718	6	of	of	ADP
taxlaw-12713	718	7	the	the	DET
taxlaw-12713	718	8	s.	s.	PROPN
taxlaw-12713	718	9	comm	comm	NOUN
taxlaw-12713	718	10	.	.	PUNCT
taxlaw-12713	719	1	on	on	ADP
taxlaw-12713	719	2	fin	fin	PROPN
taxlaw-12713	719	3	.	.	PUNCT
taxlaw-12713	720	1	(	(	PUNCT
taxlaw-12713	720	2	2022	2022	NUM
taxlaw-12713	720	3	)	)	PUNCT
taxlaw-12713	720	4	(	(	PUNCT
taxlaw-12713	720	5	testimony	testimony	NOUN
taxlaw-12713	720	6	of	of	ADP
taxlaw-12713	720	7	philip	philip	PROPN
taxlaw-12713	720	8	hackney	hackney	PROPN
taxlaw-12713	720	9	)	)	PUNCT
taxlaw-12713	720	10	.	.	PUNCT
taxlaw-12713	721	1	156	156	NUM
taxlaw-12713	721	2	columbia	columbia	PROPN
taxlaw-12713	721	3	journal	journal	PROPN
taxlaw-12713	721	4	of	of	ADP
taxlaw-12713	721	5	tax	tax	NOUN
taxlaw-12713	721	6	law	law	NOUN
taxlaw-12713	721	7	[	[	X
taxlaw-12713	721	8	vol	vol	NOUN
taxlaw-12713	721	9	15:2	15:2	NUM
taxlaw-12713	721	10	30	30	NUM
taxlaw-12713	721	11	%	%	NOUN
taxlaw-12713	721	12	decline	decline	NOUN
taxlaw-12713	721	13	in	in	ADP
taxlaw-12713	721	14	enforcement	enforcement	NOUN
taxlaw-12713	721	15	employees.217	employees.217	PROPN
taxlaw-12713	721	16	irs	irs	PROPN
taxlaw-12713	721	17	data	datum	NOUN
taxlaw-12713	721	18	books	book	NOUN
taxlaw-12713	721	19	show	show	VERB
taxlaw-12713	721	20	the	the	DET
taxlaw-12713	721	21	irs	irs	PROPN
taxlaw-12713	721	22	went	go	VERB
taxlaw-12713	721	23	from	from	ADP
taxlaw-12713	721	24	over	over	ADP
taxlaw-12713	721	25	94,000	94,000	NUM
taxlaw-12713	721	26	full	full	ADJ
taxlaw-12713	721	27	time	time	NOUN
taxlaw-12713	721	28	equivalent	equivalent	ADJ
taxlaw-12713	721	29	(	(	PUNCT
taxlaw-12713	721	30	“	"	PUNCT
taxlaw-12713	721	31	ftes	fte	NOUN
taxlaw-12713	721	32	”	"	PUNCT
taxlaw-12713	721	33	)	)	PUNCT
taxlaw-12713	721	34	employees	employee	NOUN
taxlaw-12713	721	35	in	in	ADP
taxlaw-12713	721	36	fy	fy	PROPN
taxlaw-12713	721	37	2010	2010	NUM
taxlaw-12713	721	38	to	to	ADP
taxlaw-12713	721	39	73,554	73,554	NUM
taxlaw-12713	721	40	ftes	fte	NOUN
taxlaw-12713	721	41	in	in	ADP
taxlaw-12713	721	42	fy	fy	PROPN
taxlaw-12713	721	43	2019.218	2019.218	PROPN
taxlaw-12713	721	44	the	the	DET
taxlaw-12713	721	45	irs	irs	PROPN
taxlaw-12713	721	46	’s	’s	PART
taxlaw-12713	721	47	tax	tax	NOUN
taxlaw-12713	721	48	-	-	PUNCT
taxlaw-12713	721	49	exempt	exempt	ADJ
taxlaw-12713	721	50	organization	organization	NOUN
taxlaw-12713	721	51	group	group	NOUN
taxlaw-12713	721	52	became	become	VERB
taxlaw-12713	721	53	almost	almost	ADV
taxlaw-12713	721	54	a	a	DET
taxlaw-12713	721	55	shell	shell	NOUN
taxlaw-12713	721	56	of	of	ADP
taxlaw-12713	721	57	its	its	PRON
taxlaw-12713	721	58	former	former	ADJ
taxlaw-12713	721	59	self	self	NOUN
taxlaw-12713	721	60	.	.	PUNCT
taxlaw-12713	722	1	the	the	DET
taxlaw-12713	722	2	irs	irs	PROPN
taxlaw-12713	722	3	’s	’s	PART
taxlaw-12713	722	4	exempt	exempt	ADJ
taxlaw-12713	722	5	organization	organization	NOUN
taxlaw-12713	722	6	workforce	workforce	NOUN
taxlaw-12713	722	7	shrank	shrink	VERB
taxlaw-12713	722	8	from	from	ADP
taxlaw-12713	722	9	889	889	NUM
taxlaw-12713	722	10	ftes	fte	NOUN
taxlaw-12713	722	11	in	in	ADP
taxlaw-12713	722	12	2010	2010	NUM
taxlaw-12713	722	13	to	to	ADP
taxlaw-12713	722	14	around	around	ADP
taxlaw-12713	722	15	550	550	NUM
taxlaw-12713	722	16	ftes	fte	NOUN
taxlaw-12713	722	17	in	in	ADP
taxlaw-12713	722	18	fy	fy	PROPN
taxlaw-12713	722	19	2019.219	2019.219	PROPN
taxlaw-12713	722	20	congress	congress	PROPN
taxlaw-12713	722	21	recently	recently	ADV
taxlaw-12713	722	22	increased	increase	VERB
taxlaw-12713	722	23	the	the	DET
taxlaw-12713	722	24	budget	budget	NOUN
taxlaw-12713	722	25	for	for	ADP
taxlaw-12713	722	26	the	the	DET
taxlaw-12713	722	27	irs	irs	PROPN
taxlaw-12713	722	28	,	,	PUNCT
taxlaw-12713	722	29	but	but	CCONJ
taxlaw-12713	722	30	it	it	PRON
taxlaw-12713	722	31	is	be	AUX
taxlaw-12713	722	32	not	not	PART
taxlaw-12713	722	33	clear	clear	ADJ
taxlaw-12713	722	34	that	that	SCONJ
taxlaw-12713	722	35	those	those	DET
taxlaw-12713	722	36	dollars	dollar	NOUN
taxlaw-12713	722	37	will	will	AUX
taxlaw-12713	722	38	find	find	VERB
taxlaw-12713	722	39	their	their	PRON
taxlaw-12713	722	40	way	way	NOUN
taxlaw-12713	722	41	to	to	ADP
taxlaw-12713	722	42	the	the	DET
taxlaw-12713	722	43	exempt	exempt	ADJ
taxlaw-12713	722	44	organization	organization	NOUN
taxlaw-12713	722	45	group.220	group.220	VERB
taxlaw-12713	722	46	the	the	DET
taxlaw-12713	722	47	exempt	exempt	ADJ
taxlaw-12713	722	48	organizations	organization	NOUN
taxlaw-12713	722	49	group	group	NOUN
taxlaw-12713	722	50	of	of	ADP
taxlaw-12713	722	51	the	the	DET
taxlaw-12713	722	52	irs	irs	PROPN
taxlaw-12713	722	53	operates	operate	VERB
taxlaw-12713	722	54	an	an	DET
taxlaw-12713	722	55	application	application	NOUN
taxlaw-12713	722	56	system	system	NOUN
taxlaw-12713	722	57	called	call	VERB
taxlaw-12713	722	58	the	the	DET
taxlaw-12713	722	59	determinations	determination	NOUN
taxlaw-12713	722	60	process	process	NOUN
taxlaw-12713	722	61	,	,	PUNCT
taxlaw-12713	722	62	and	and	CCONJ
taxlaw-12713	722	63	an	an	DET
taxlaw-12713	722	64	examination	examination	NOUN
taxlaw-12713	722	65	program	program	NOUN
taxlaw-12713	722	66	,	,	PUNCT
taxlaw-12713	722	67	i.e.	i.e.	X
taxlaw-12713	722	68	,	,	PUNCT
taxlaw-12713	722	69	the	the	DET
taxlaw-12713	722	70	auditing	auditing	NOUN
taxlaw-12713	722	71	process	process	NOUN
taxlaw-12713	722	72	.	.	PUNCT
taxlaw-12713	723	1	in	in	ADP
taxlaw-12713	723	2	determinations	determination	NOUN
taxlaw-12713	723	3	,	,	PUNCT
taxlaw-12713	723	4	annual	annual	ADJ
taxlaw-12713	723	5	applications	application	NOUN
taxlaw-12713	723	6	for	for	ADP
taxlaw-12713	723	7	exempt	exempt	ADJ
taxlaw-12713	723	8	status	status	NOUN
taxlaw-12713	723	9	have	have	AUX
taxlaw-12713	723	10	increased	increase	VERB
taxlaw-12713	723	11	significantly	significantly	ADV
taxlaw-12713	723	12	,	,	PUNCT
taxlaw-12713	723	13	but	but	CCONJ
taxlaw-12713	723	14	annual	annual	ADJ
taxlaw-12713	723	15	rejections	rejection	NOUN
taxlaw-12713	723	16	have	have	AUX
taxlaw-12713	723	17	gone	go	VERB
taxlaw-12713	723	18	down.221	down.221	NOUN
taxlaw-12713	723	19	in	in	ADP
taxlaw-12713	723	20	fy	fy	PROPN
taxlaw-12713	723	21	2019	2019	NUM
taxlaw-12713	723	22	,	,	PUNCT
taxlaw-12713	723	23	the	the	DET
taxlaw-12713	723	24	irs	irs	PROPN
taxlaw-12713	723	25	reviewed	review	VERB
taxlaw-12713	723	26	over	over	ADP
taxlaw-12713	723	27	101,000	101,000	NUM
taxlaw-12713	723	28	applications	application	NOUN
taxlaw-12713	723	29	for	for	ADP
taxlaw-12713	723	30	exempt	exempt	ADJ
taxlaw-12713	723	31	status	status	NOUN
taxlaw-12713	723	32	,	,	PUNCT
taxlaw-12713	723	33	it	it	PRON
taxlaw-12713	723	34	rejected	reject	VERB
taxlaw-12713	723	35	only	only	ADV
taxlaw-12713	723	36	66	66	NUM
taxlaw-12713	723	37	of	of	ADP
taxlaw-12713	723	38	those	those	DET
taxlaw-12713	723	39	applications.222	applications.222	ADV
taxlaw-12713	723	40	comparatively	comparatively	ADV
taxlaw-12713	723	41	,	,	PUNCT
taxlaw-12713	723	42	in	in	ADP
taxlaw-12713	723	43	fy	fy	PROPN
taxlaw-12713	723	44	2010	2010	NUM
taxlaw-12713	723	45	,	,	PUNCT
taxlaw-12713	723	46	the	the	DET
taxlaw-12713	723	47	irs	irs	PROPN
taxlaw-12713	723	48	reviewed	review	VERB
taxlaw-12713	723	49	over	over	ADP
taxlaw-12713	723	50	65,000	65,000	NUM
taxlaw-12713	723	51	of	of	ADP
taxlaw-12713	723	52	such	such	ADJ
taxlaw-12713	723	53	applications	application	NOUN
taxlaw-12713	723	54	and	and	CCONJ
taxlaw-12713	723	55	rejected	reject	VERB
taxlaw-12713	723	56	517.223	517.223	NUM
taxlaw-12713	723	57	when	when	SCONJ
taxlaw-12713	723	58	looking	look	VERB
taxlaw-12713	723	59	at	at	ADP
taxlaw-12713	723	60	examinations	examination	NOUN
taxlaw-12713	723	61	,	,	PUNCT
taxlaw-12713	723	62	the	the	DET
taxlaw-12713	723	63	irs	irs	PROPN
taxlaw-12713	723	64	had	have	VERB
taxlaw-12713	723	65	about	about	ADV
taxlaw-12713	723	66	a	a	DET
taxlaw-12713	723	67	0.38	0.38	NUM
taxlaw-12713	723	68	%	%	NOUN
taxlaw-12713	723	69	examination	examination	NOUN
taxlaw-12713	723	70	rate	rate	NOUN
taxlaw-12713	723	71	in	in	ADP
taxlaw-12713	723	72	2010.224	2010.224	NUM
taxlaw-12713	723	73	tigta	tigta	PROPN
taxlaw-12713	723	74	counted	count	VERB
taxlaw-12713	723	75	the	the	DET
taxlaw-12713	723	76	examination	examination	NOUN
taxlaw-12713	723	77	rate	rate	NOUN
taxlaw-12713	723	78	in	in	ADP
taxlaw-12713	723	79	2019	2019	NUM
taxlaw-12713	723	80	at	at	ADP
taxlaw-12713	723	81	0.13%.225	0.13%.225	NUM
taxlaw-12713	724	1	it	it	PRON
taxlaw-12713	724	2	is	be	AUX
taxlaw-12713	724	3	hard	hard	ADJ
taxlaw-12713	724	4	to	to	PART
taxlaw-12713	724	5	prove	prove	VERB
taxlaw-12713	724	6	that	that	SCONJ
taxlaw-12713	724	7	this	this	DET
taxlaw-12713	724	8	lack	lack	NOUN
taxlaw-12713	724	9	of	of	ADP
taxlaw-12713	724	10	resources	resource	NOUN
taxlaw-12713	724	11	has	have	AUX
taxlaw-12713	724	12	led	lead	VERB
taxlaw-12713	724	13	to	to	ADP
taxlaw-12713	724	14	consistent	consistent	ADJ
taxlaw-12713	724	15	oversight	oversight	NOUN
taxlaw-12713	724	16	failures.226	failures.226	NOUN
taxlaw-12713	724	17	the	the	DET
taxlaw-12713	724	18	irs	irs	PROPN
taxlaw-12713	724	19	has	have	AUX
taxlaw-12713	724	20	rarely	rarely	ADV
taxlaw-12713	724	21	found	find	VERB
taxlaw-12713	724	22	significant	significant	ADJ
taxlaw-12713	724	23	noncompliance	noncompliance	NOUN
taxlaw-12713	724	24	among	among	ADP
taxlaw-12713	724	25	charitable	charitable	ADJ
taxlaw-12713	724	26	organizations.227	organizations.227	NOUN
taxlaw-12713	724	27	still	still	ADV
taxlaw-12713	724	28	,	,	PUNCT
taxlaw-12713	724	29	anecdotal	anecdotal	ADJ
taxlaw-12713	724	30	evidence	evidence	NOUN
taxlaw-12713	724	31	based	base	VERB
taxlaw-12713	724	32	on	on	ADP
taxlaw-12713	724	33	following	follow	VERB
taxlaw-12713	724	34	the	the	DET
taxlaw-12713	724	35	news	news	NOUN
taxlaw-12713	724	36	suggests	suggest	VERB
taxlaw-12713	724	37	that	that	SCONJ
taxlaw-12713	724	38	something	something	PRON
taxlaw-12713	724	39	is	be	AUX
taxlaw-12713	724	40	wrong,228	wrong,228	PROPN
taxlaw-12713	724	41	and	and	CCONJ
taxlaw-12713	724	42	prominent	prominent	ADJ
taxlaw-12713	724	43	groups	group	NOUN
taxlaw-12713	724	44	say	say	VERB
taxlaw-12713	724	45	there	there	PRON
taxlaw-12713	724	46	are	be	VERB
taxlaw-12713	724	47	problems	problem	NOUN
taxlaw-12713	724	48	.	.	PUNCT
taxlaw-12713	725	1	for	for	ADP
taxlaw-12713	725	2	217	217	NUM
taxlaw-12713	725	3	cong	cong	NOUN
taxlaw-12713	725	4	.	.	PUNCT
taxlaw-12713	726	1	budget	budget	NOUN
taxlaw-12713	726	2	off	off	ADP
taxlaw-12713	726	3	.	.	PUNCT
taxlaw-12713	727	1	,	,	PUNCT
taxlaw-12713	727	2	supra	supra	PROPN
taxlaw-12713	727	3	note	note	PROPN
taxlaw-12713	727	4	216	216	NUM
taxlaw-12713	727	5	.	.	NOUN
taxlaw-12713	727	6	218	218	NUM
taxlaw-12713	727	7	i.r.s	i.r.	NOUN
taxlaw-12713	727	8	.	.	PUNCT
taxlaw-12713	727	9	,	,	PUNCT
taxlaw-12713	727	10	data	data	NOUN
taxlaw-12713	727	11	book	book	NOUN
taxlaw-12713	727	12	,	,	PUNCT
taxlaw-12713	727	13	74	74	NUM
taxlaw-12713	727	14	tbl	tbl	NOUN
taxlaw-12713	727	15	.	.	PUNCT
taxlaw-12713	728	1	31	31	NUM
taxlaw-12713	728	2	(	(	PUNCT
taxlaw-12713	728	3	2019	2019	NUM
taxlaw-12713	728	4	)	)	PUNCT
taxlaw-12713	728	5	,	,	PUNCT
taxlaw-12713	729	1	https://www.irs.gov/pub/irs-prior/p55b--2020.pdf	https://www.irs.gov/pub/irs-prior/p55b--2020.pdf	X
taxlaw-12713	729	2	[	[	X
taxlaw-12713	729	3	hereinafter	hereinafter	NOUN
taxlaw-12713	729	4	2019	2019	NUM
taxlaw-12713	729	5	data	datum	NOUN
taxlaw-12713	729	6	book	book	NOUN
taxlaw-12713	729	7	]	]	X
taxlaw-12713	729	8	;	;	PUNCT
taxlaw-12713	729	9	i.r.s	i.r.s	PROPN
taxlaw-12713	729	10	.	.	PROPN
taxlaw-12713	729	11	,	,	PUNCT
taxlaw-12713	729	12	data	data	NOUN
taxlaw-12713	729	13	book	book	NOUN
taxlaw-12713	729	14	,	,	PUNCT
taxlaw-12713	729	15	66	66	NUM
taxlaw-12713	729	16	tbl	tbl	NOUN
taxlaw-12713	729	17	.	.	PUNCT
taxlaw-12713	729	18	29	29	NUM
taxlaw-12713	729	19	(	(	PUNCT
taxlaw-12713	729	20	2010	2010	NUM
taxlaw-12713	729	21	)	)	PUNCT
taxlaw-12713	729	22	,	,	PUNCT
taxlaw-12713	729	23	https://www.irs.gov/pub/irssoi/10databk.pdf	https://www.irs.gov/pub/irssoi/10databk.pdf	PROPN
taxlaw-12713	729	24	[	[	X
taxlaw-12713	729	25	hereinafter	hereinafter	NOUN
taxlaw-12713	729	26	2010	2010	NUM
taxlaw-12713	729	27	data	data	NOUN
taxlaw-12713	729	28	book	book	NOUN
taxlaw-12713	729	29	]	]	PUNCT
taxlaw-12713	729	30	.	.	PUNCT
taxlaw-12713	730	1	219	219	NUM
taxlaw-12713	730	2	i.r.s	i.r.	NOUN
taxlaw-12713	730	3	.	.	PUNCT
taxlaw-12713	731	1	tax	tax	NOUN
taxlaw-12713	731	2	-	-	PUNCT
taxlaw-12713	731	3	exempt	exempt	ADJ
taxlaw-12713	731	4	&	&	CCONJ
taxlaw-12713	731	5	governmental	governmental	ADJ
taxlaw-12713	731	6	entities	entity	NOUN
taxlaw-12713	731	7	div	div	PROPN
taxlaw-12713	731	8	.	.	PROPN
taxlaw-12713	731	9	,	,	PUNCT
taxlaw-12713	731	10	fiscal	fiscal	ADJ
taxlaw-12713	731	11	year	year	NOUN
taxlaw-12713	731	12	2019	2019	NUM
taxlaw-12713	731	13	accomplishments	accomplishment	NOUN
taxlaw-12713	731	14	letter	letter	NOUN
taxlaw-12713	731	15	(	(	PUNCT
taxlaw-12713	731	16	2020	2020	NUM
taxlaw-12713	731	17	)	)	PUNCT
taxlaw-12713	731	18	,	,	PUNCT
taxlaw-12713	732	1	https://www.irs.gov/pub/irs-prior/p5329--2019.pdf	https://www.irs.gov/pub/irs-prior/p5329--2019.pdf	PROPN
taxlaw-12713	732	2	[	[	X
taxlaw-12713	732	3	perma.cc/2gtt-xjux	perma.cc/2gtt-xjux	NOUN
taxlaw-12713	732	4	]	]	PUNCT
taxlaw-12713	732	5	.	.	PUNCT
taxlaw-12713	733	1	220	220	NUM
taxlaw-12713	733	2	council	council	NOUN
taxlaw-12713	733	3	of	of	ADP
taxlaw-12713	733	4	econ	econ	PROPN
taxlaw-12713	733	5	.	.	PUNCT
taxlaw-12713	734	1	advisors	advisor	NOUN
taxlaw-12713	734	2	,	,	PUNCT
taxlaw-12713	734	3	empowering	empower	VERB
taxlaw-12713	734	4	the	the	DET
taxlaw-12713	734	5	irs	irs	PROPN
taxlaw-12713	734	6	:	:	PUNCT
taxlaw-12713	734	7	understanding	understand	VERB
taxlaw-12713	734	8	the	the	DET
taxlaw-12713	734	9	full	full	ADJ
taxlaw-12713	734	10	potential	potential	NOUN
taxlaw-12713	734	11	of	of	ADP
taxlaw-12713	734	12	the	the	DET
taxlaw-12713	734	13	inflation	inflation	NOUN
taxlaw-12713	734	14	reduction	reduction	NOUN
taxlaw-12713	734	15	act	act	PROPN
taxlaw-12713	734	16	’s	’s	PART
taxlaw-12713	734	17	historic	historic	ADJ
taxlaw-12713	734	18	investment	investment	NOUN
taxlaw-12713	734	19	in	in	ADP
taxlaw-12713	734	20	the	the	DET
taxlaw-12713	734	21	internal	internal	ADJ
taxlaw-12713	734	22	revenue	revenue	NOUN
taxlaw-12713	734	23	service	service	NOUN
taxlaw-12713	734	24	(	(	PUNCT
taxlaw-12713	734	25	feb	feb	PROPN
taxlaw-12713	734	26	.	.	PROPN
taxlaw-12713	734	27	8	8	NUM
taxlaw-12713	734	28	,	,	PUNCT
taxlaw-12713	734	29	2024	2024	NUM
taxlaw-12713	734	30	)	)	PUNCT
taxlaw-12713	734	31	(	(	PUNCT
taxlaw-12713	734	32	discussing	discuss	VERB
taxlaw-12713	734	33	the	the	DET
taxlaw-12713	734	34	$	$	SYM
taxlaw-12713	734	35	80	80	NUM
taxlaw-12713	734	36	billion	billion	NUM
taxlaw-12713	734	37	investment	investment	NOUN
taxlaw-12713	734	38	in	in	ADP
taxlaw-12713	734	39	the	the	DET
taxlaw-12713	734	40	irs	irs	PROPN
taxlaw-12713	734	41	budget	budget	NOUN
taxlaw-12713	734	42	)	)	PUNCT
taxlaw-12713	734	43	https://www.white	https://www.white	VERB
taxlaw-12713	734	44	house.gov/cea/written-materials/2024/02/08/empowering-the-irs-understanding-the-full-potentialof-the-inflation-reduction-acts-historic-investment-in-the-internal-revenue-service/#:~:text=the%	house.gov/cea/written-materials/2024/02/08/empowering-the-irs-understanding-the-full-potentialof-the-inflation-reduction-acts-historic-investment-in-the-internal-revenue-service/#:~:text=the%	PROPN
taxlaw-12713	735	1	20inflation%20reduction%20act%20provided	20inflation%20reduction%20act%20provided	NUM
taxlaw-12713	735	2	,	,	PUNCT
taxlaw-12713	735	3	by%20the%20wealthiest%20tax%20evaders	by%20the%20wealthiest%20tax%20evader	VERB
taxlaw-12713	736	1	[	[	X
taxlaw-12713	736	2	perma.cc/w3al-d9	perma.cc/w3al-d9	VERB
taxlaw-12713	736	3	mb	mb	NOUN
taxlaw-12713	736	4	]	]	PUNCT
taxlaw-12713	736	5	.	.	PUNCT
taxlaw-12713	737	1	221	221	NUM
taxlaw-12713	737	2	philip	philip	PROPN
taxlaw-12713	737	3	hackney	hackney	PROPN
taxlaw-12713	737	4	,	,	PUNCT
taxlaw-12713	737	5	the	the	DET
taxlaw-12713	737	6	real	real	ADJ
taxlaw-12713	737	7	irs	irs	PROPN
taxlaw-12713	737	8	scandal	scandal	NOUN
taxlaw-12713	737	9	has	have	VERB
taxlaw-12713	737	10	more	more	ADJ
taxlaw-12713	737	11	to	to	PART
taxlaw-12713	737	12	do	do	VERB
taxlaw-12713	737	13	with	with	ADP
taxlaw-12713	737	14	budget	budget	NOUN
taxlaw-12713	737	15	cuts	cut	NOUN
taxlaw-12713	737	16	than	than	ADP
taxlaw-12713	737	17	bias	bias	NOUN
taxlaw-12713	737	18	,	,	PUNCT
taxlaw-12713	737	19	the	the	DET
taxlaw-12713	737	20	conversation	conversation	NOUN
taxlaw-12713	737	21	(	(	PUNCT
taxlaw-12713	737	22	apr	apr	NOUN
taxlaw-12713	737	23	.	.	PROPN
taxlaw-12713	737	24	15	15	NUM
taxlaw-12713	737	25	,	,	PUNCT
taxlaw-12713	737	26	2018	2018	NUM
taxlaw-12713	737	27	)	)	PUNCT
taxlaw-12713	737	28	,	,	PUNCT
taxlaw-12713	737	29	https://theconversation.com/the-real-irs-scandal-has-more-to-dowith-budget-cuts-than-bias-95026	https://theconversation.com/the-real-irs-scandal-has-more-to-dowith-budget-cuts-than-bias-95026	PROPN
taxlaw-12713	738	1	[	[	X
taxlaw-12713	738	2	perma.cc/fnl9-5xd3	perma.cc/fnl9-5xd3	X
taxlaw-12713	738	3	]	]	PUNCT
taxlaw-12713	738	4	.	.	PUNCT
taxlaw-12713	739	1	222	222	NUM
taxlaw-12713	739	2	2019	2019	NUM
taxlaw-12713	739	3	data	datum	NOUN
taxlaw-12713	739	4	book	book	NOUN
taxlaw-12713	739	5	,	,	PUNCT
taxlaw-12713	739	6	supra	supra	PROPN
taxlaw-12713	739	7	note	note	NOUN
taxlaw-12713	739	8	218	218	NUM
taxlaw-12713	739	9	,	,	PUNCT
taxlaw-12713	739	10	at	at	ADP
taxlaw-12713	739	11	27	27	NUM
taxlaw-12713	739	12	tbl	tbl	NOUN
taxlaw-12713	739	13	.	.	PUNCT
taxlaw-12713	740	1	12	12	NUM
taxlaw-12713	740	2	.	.	X
taxlaw-12713	740	3	223	223	NUM
taxlaw-12713	740	4	2010	2010	NUM
taxlaw-12713	740	5	data	datum	NOUN
taxlaw-12713	740	6	book	book	NOUN
taxlaw-12713	740	7	,	,	PUNCT
taxlaw-12713	740	8	supra	supra	PROPN
taxlaw-12713	740	9	note	note	NOUN
taxlaw-12713	740	10	218	218	NUM
taxlaw-12713	740	11	,	,	PUNCT
taxlaw-12713	740	12	at	at	ADP
taxlaw-12713	740	13	56	56	NUM
taxlaw-12713	740	14	tbl	tbl	NOUN
taxlaw-12713	740	15	.	.	PUNCT
taxlaw-12713	741	1	24	24	NUM
taxlaw-12713	741	2	.	.	X
taxlaw-12713	742	1	224	224	NUM
taxlaw-12713	742	2	i	i	PRON
taxlaw-12713	742	3	d.	d.	VERB
taxlaw-12713	742	4	at	at	ADP
taxlaw-12713	742	5	33	33	NUM
taxlaw-12713	742	6	tbl	tbl	NOUN
taxlaw-12713	742	7	.	.	PUNCT
taxlaw-12713	743	1	13	13	NUM
taxlaw-12713	743	2	.	.	NOUN
taxlaw-12713	743	3	225	225	NUM
taxlaw-12713	743	4	treasury	treasury	PROPN
taxlaw-12713	743	5	inspector	inspector	NOUN
taxlaw-12713	743	6	gen	gen	PROPN
taxlaw-12713	743	7	.	.	PROPN
taxlaw-12713	743	8	for	for	ADP
taxlaw-12713	743	9	tax	tax	NOUN
taxlaw-12713	743	10	admin	admin	NOUN
taxlaw-12713	743	11	.	.	PUNCT
taxlaw-12713	743	12	,	,	PUNCT
taxlaw-12713	743	13	obstacles	obstacle	NOUN
taxlaw-12713	743	14	exist	exist	VERB
taxlaw-12713	743	15	in	in	ADP
taxlaw-12713	743	16	detecting	detect	VERB
taxlaw-12713	743	17	noncompliance	noncompliance	NOUN
taxlaw-12713	743	18	of	of	ADP
taxlaw-12713	743	19	tax	tax	NOUN
taxlaw-12713	743	20	-	-	PUNCT
taxlaw-12713	743	21	exempt	exempt	ADJ
taxlaw-12713	743	22	organizations	organization	NOUN
taxlaw-12713	743	23	,	,	PUNCT
taxlaw-12713	743	24	6	6	NUM
taxlaw-12713	743	25	(	(	PUNCT
taxlaw-12713	743	26	feb	feb	X
taxlaw-12713	743	27	.	.	PROPN
taxlaw-12713	743	28	17	17	NUM
taxlaw-12713	743	29	,	,	PUNCT
taxlaw-12713	743	30	2021	2021	NUM
taxlaw-12713	743	31	)	)	PUNCT
taxlaw-12713	743	32	,	,	PUNCT
taxlaw-12713	743	33	https://www.oversight.gov	https://www.oversight.gov	X
taxlaw-12713	743	34	/sites	/site	NOUN
taxlaw-12713	743	35	/	/	SYM
taxlaw-12713	743	36	default	default	NOUN
taxlaw-12713	743	37	/	/	SYM
taxlaw-12713	743	38	files	file	NOUN
taxlaw-12713	743	39	/	/	SYM
taxlaw-12713	743	40	oig	oig	PROPN
taxlaw-12713	743	41	-	-	PUNCT
taxlaw-12713	743	42	reports	report	NOUN
taxlaw-12713	743	43	/	/	SYM
taxlaw-12713	743	44	tigta/202110013fr.pdf	tigta/202110013fr.pdf	NOUN
taxlaw-12713	743	45	.	.	NOUN
taxlaw-12713	743	46	226	226	NUM
taxlaw-12713	743	47	see	see	VERB
taxlaw-12713	743	48	,	,	PUNCT
taxlaw-12713	743	49	e.g.	e.g.	ADV
taxlaw-12713	743	50	,	,	PUNCT
taxlaw-12713	743	51	fremont	fremont	PROPN
taxlaw-12713	743	52	-	-	PUNCT
taxlaw-12713	743	53	smith	smith	PROPN
taxlaw-12713	743	54	,	,	PUNCT
taxlaw-12713	743	55	supra	supra	PROPN
taxlaw-12713	743	56	note	note	NOUN
taxlaw-12713	743	57	60	60	NUM
taxlaw-12713	743	58	,	,	PUNCT
taxlaw-12713	743	59	at	at	ADP
taxlaw-12713	743	60	13	13	NUM
taxlaw-12713	743	61	.	.	PUNCT
taxlaw-12713	744	1	227	227	NUM
taxlaw-12713	744	2	see	see	VERB
taxlaw-12713	744	3	generally	generally	ADV
taxlaw-12713	744	4	mayer	mayer	PROPN
taxlaw-12713	744	5	,	,	PUNCT
taxlaw-12713	744	6	supra	supra	PROPN
taxlaw-12713	744	7	note	note	PROPN
taxlaw-12713	744	8	1	1	NUM
taxlaw-12713	744	9	,	,	PUNCT
taxlaw-12713	744	10	at	at	ADP
taxlaw-12713	744	11	94–96	94–96	NUM
taxlaw-12713	744	12	.	.	PUNCT
taxlaw-12713	745	1	in	in	ADP
taxlaw-12713	745	2	a	a	DET
taxlaw-12713	745	3	hospital	hospital	NOUN
taxlaw-12713	745	4	study	study	NOUN
taxlaw-12713	745	5	and	and	CCONJ
taxlaw-12713	745	6	in	in	ADP
taxlaw-12713	745	7	a	a	DET
taxlaw-12713	745	8	colleges	college	NOUN
taxlaw-12713	745	9	and	and	CCONJ
taxlaw-12713	745	10	university	university	NOUN
taxlaw-12713	745	11	study	study	NOUN
taxlaw-12713	745	12	,	,	PUNCT
taxlaw-12713	745	13	the	the	DET
taxlaw-12713	745	14	irs	irs	PROPN
taxlaw-12713	745	15	found	find	VERB
taxlaw-12713	745	16	little	little	ADJ
taxlaw-12713	745	17	major	major	ADJ
taxlaw-12713	745	18	noncompliance	noncompliance	NOUN
taxlaw-12713	745	19	.	.	PUNCT
taxlaw-12713	746	1	i.r.s	i.r.s	PROPN
taxlaw-12713	746	2	.	.	PUNCT
taxlaw-12713	747	1	exempt	exempt	ADJ
taxlaw-12713	747	2	org	org	PROPN
taxlaw-12713	747	3	.	.	PROPN
taxlaw-12713	747	4	,	,	PUNCT
taxlaw-12713	747	5	hospital	hospital	NOUN
taxlaw-12713	747	6	compliance	compliance	NOUN
taxlaw-12713	747	7	project	project	NOUN
taxlaw-12713	747	8	,	,	PUNCT
taxlaw-12713	747	9	final	final	ADJ
taxlaw-12713	747	10	rep	rep	PROPN
taxlaw-12713	747	11	.	.	PROPN
taxlaw-12713	747	12	(	(	PUNCT
taxlaw-12713	747	13	2014	2014	NUM
taxlaw-12713	747	14	)	)	PUNCT
taxlaw-12713	747	15	;	;	PUNCT
taxlaw-12713	747	16	i.r.s	i.r.	NOUN
taxlaw-12713	747	17	.	.	PUNCT
taxlaw-12713	748	1	exempt	exempt	ADJ
taxlaw-12713	748	2	org	org	PROPN
taxlaw-12713	748	3	.	.	PROPN
taxlaw-12713	748	4	,	,	PUNCT
taxlaw-12713	748	5	colleges	college	NOUN
taxlaw-12713	748	6	and	and	CCONJ
taxlaw-12713	748	7	universities	university	NOUN
taxlaw-12713	748	8	compliance	compliance	NOUN
taxlaw-12713	748	9	project	project	NOUN
taxlaw-12713	748	10	,	,	PUNCT
taxlaw-12713	748	11	final	final	ADJ
taxlaw-12713	748	12	rep	rep	PROPN
taxlaw-12713	748	13	.	.	PROPN
taxlaw-12713	748	14	2–6	2–6	PROPN
taxlaw-12713	748	15	(	(	PUNCT
taxlaw-12713	748	16	2013	2013	NUM
taxlaw-12713	748	17	)	)	PUNCT
taxlaw-12713	748	18	.	.	PUNCT
taxlaw-12713	749	1	228	228	NUM
taxlaw-12713	750	1	the	the	DET
taxlaw-12713	750	2	author	author	NOUN
taxlaw-12713	750	3	weekly	weekly	NOUN
taxlaw-12713	750	4	receives	receive	VERB
taxlaw-12713	750	5	multiple	multiple	ADJ
taxlaw-12713	750	6	inquiries	inquiry	NOUN
taxlaw-12713	750	7	from	from	ADP
taxlaw-12713	750	8	reporters	reporter	NOUN
taxlaw-12713	750	9	about	about	ADP
taxlaw-12713	750	10	misuse	misuse	NOUN
taxlaw-12713	750	11	of	of	ADP
taxlaw-12713	750	12	charities	charity	NOUN
taxlaw-12713	750	13	and	and	CCONJ
taxlaw-12713	750	14	nonprofits	nonprofit	NOUN
taxlaw-12713	750	15	generally	generally	ADV
taxlaw-12713	750	16	.	.	PUNCT
taxlaw-12713	751	1	while	while	SCONJ
taxlaw-12713	751	2	writing	write	VERB
taxlaw-12713	751	3	this	this	PRON
taxlaw-12713	751	4	,	,	PUNCT
taxlaw-12713	751	5	the	the	DET
taxlaw-12713	751	6	national	national	PROPN
taxlaw-12713	751	7	rifle	rifle	PROPN
taxlaw-12713	751	8	association	association	PROPN
taxlaw-12713	751	9	was	be	AUX
taxlaw-12713	751	10	found	find	VERB
taxlaw-12713	751	11	by	by	ADP
taxlaw-12713	751	12	a	a	DET
taxlaw-12713	751	13	jury	jury	NOUN
taxlaw-12713	751	14	to	to	PART
taxlaw-12713	751	15	have	have	VERB
taxlaw-12713	751	16	2024	2024	NUM
taxlaw-12713	751	17	]	]	PUNCT
taxlaw-12713	751	18	keep	keep	VERB
taxlaw-12713	751	19	charitable	charitable	ADJ
taxlaw-12713	751	20	oversight	oversight	NOUN
taxlaw-12713	751	21	157	157	NUM
taxlaw-12713	751	22	instance	instance	NOUN
taxlaw-12713	751	23	,	,	PUNCT
taxlaw-12713	751	24	the	the	DET
taxlaw-12713	751	25	national	national	ADJ
taxlaw-12713	751	26	taxpayer	taxpayer	PROPN
taxlaw-12713	751	27	advocate	advocate	NOUN
taxlaw-12713	751	28	in	in	ADP
taxlaw-12713	751	29	2012	2012	NUM
taxlaw-12713	751	30	highlighted	highlight	VERB
taxlaw-12713	751	31	in	in	ADP
taxlaw-12713	751	32	the	the	DET
taxlaw-12713	751	33	title	title	NOUN
taxlaw-12713	751	34	of	of	ADP
taxlaw-12713	751	35	a	a	DET
taxlaw-12713	751	36	part	part	NOUN
taxlaw-12713	751	37	of	of	ADP
taxlaw-12713	751	38	its	its	PRON
taxlaw-12713	751	39	report	report	NOUN
taxlaw-12713	751	40	:	:	PUNCT
taxlaw-12713	751	41	“	"	PUNCT
taxlaw-12713	751	42	overextended	overextend	VERB
taxlaw-12713	751	43	irs	irs	PROPN
taxlaw-12713	751	44	resources	resource	NOUN
taxlaw-12713	751	45	and	and	CCONJ
taxlaw-12713	751	46	irs	irs	PROPN
taxlaw-12713	751	47	errors	error	NOUN
taxlaw-12713	751	48	in	in	ADP
taxlaw-12713	751	49	the	the	DET
taxlaw-12713	751	50	automatic	automatic	ADJ
taxlaw-12713	751	51	revocation	revocation	NOUN
taxlaw-12713	751	52	and	and	CCONJ
taxlaw-12713	751	53	reinstatement	reinstatement	NOUN
taxlaw-12713	751	54	process	process	NOUN
taxlaw-12713	751	55	are	be	AUX
taxlaw-12713	751	56	burdening	burden	VERB
taxlaw-12713	751	57	tax	tax	NOUN
taxlaw-12713	751	58	-	-	PUNCT
taxlaw-12713	751	59	exempt	exempt	ADJ
taxlaw-12713	751	60	organizations	organization	NOUN
taxlaw-12713	751	61	.	.	PUNCT
taxlaw-12713	751	62	”229	”229	PUNCT
taxlaw-12713	752	1	the	the	DET
taxlaw-12713	752	2	taxpayer	taxpayer	NOUN
taxlaw-12713	752	3	advocate	advocate	NOUN
taxlaw-12713	752	4	has	have	AUX
taxlaw-12713	752	5	continued	continue	VERB
taxlaw-12713	752	6	to	to	PART
taxlaw-12713	752	7	note	note	VERB
taxlaw-12713	752	8	this	this	DET
taxlaw-12713	752	9	decline	decline	NOUN
taxlaw-12713	752	10	in	in	ADP
taxlaw-12713	752	11	irs	irs	PROPN
taxlaw-12713	752	12	resources	resource	NOUN
taxlaw-12713	752	13	generally	generally	ADV
taxlaw-12713	752	14	in	in	ADP
taxlaw-12713	752	15	its	its	PRON
taxlaw-12713	752	16	2015230	2015230	NUM
taxlaw-12713	752	17	and	and	CCONJ
taxlaw-12713	752	18	2016231	2016231	NUM
taxlaw-12713	752	19	reports	report	NOUN
taxlaw-12713	752	20	.	.	PUNCT
taxlaw-12713	753	1	the	the	DET
taxlaw-12713	753	2	panel	panel	NOUN
taxlaw-12713	753	3	on	on	ADP
taxlaw-12713	753	4	the	the	DET
taxlaw-12713	753	5	nonprofit	nonprofit	ADJ
taxlaw-12713	753	6	sector	sector	NOUN
taxlaw-12713	753	7	reviewed	review	VERB
taxlaw-12713	753	8	the	the	DET
taxlaw-12713	753	9	sector	sector	NOUN
taxlaw-12713	753	10	in	in	ADP
taxlaw-12713	753	11	2005	2005	NUM
taxlaw-12713	753	12	and	and	CCONJ
taxlaw-12713	753	13	found	find	VERB
taxlaw-12713	753	14	that	that	SCONJ
taxlaw-12713	753	15	while	while	SCONJ
taxlaw-12713	753	16	there	there	PRON
taxlaw-12713	753	17	was	be	VERB
taxlaw-12713	753	18	wide	wide	ADJ
taxlaw-12713	753	19	compliance	compliance	NOUN
taxlaw-12713	753	20	in	in	ADP
taxlaw-12713	753	21	the	the	DET
taxlaw-12713	753	22	charitable	charitable	ADJ
taxlaw-12713	753	23	sector	sector	NOUN
taxlaw-12713	753	24	,	,	PUNCT
taxlaw-12713	753	25	there	there	PRON
taxlaw-12713	753	26	were	be	VERB
taxlaw-12713	753	27	ways	way	NOUN
taxlaw-12713	753	28	in	in	ADP
taxlaw-12713	753	29	which	which	PRON
taxlaw-12713	753	30	the	the	DET
taxlaw-12713	753	31	sector	sector	NOUN
taxlaw-12713	753	32	could	could	AUX
taxlaw-12713	753	33	be	be	AUX
taxlaw-12713	753	34	improved.232	improved.232	ADP
taxlaw-12713	753	35	it	it	PRON
taxlaw-12713	753	36	provided	provide	VERB
taxlaw-12713	753	37	a	a	DET
taxlaw-12713	753	38	list	list	NOUN
taxlaw-12713	753	39	of	of	ADP
taxlaw-12713	753	40	recommendations	recommendation	NOUN
taxlaw-12713	753	41	to	to	ADP
taxlaw-12713	753	42	the	the	DET
taxlaw-12713	753	43	irs	irs	PROPN
taxlaw-12713	753	44	and	and	CCONJ
taxlaw-12713	753	45	to	to	ADP
taxlaw-12713	753	46	congress	congress	PROPN
taxlaw-12713	753	47	to	to	PART
taxlaw-12713	753	48	ensure	ensure	VERB
taxlaw-12713	753	49	better	well	ADJ
taxlaw-12713	753	50	compliance.233	compliance.233	NOUN
taxlaw-12713	753	51	to	to	PART
taxlaw-12713	753	52	conclude	conclude	VERB
taxlaw-12713	753	53	,	,	PUNCT
taxlaw-12713	753	54	the	the	DET
taxlaw-12713	753	55	irs	irs	PROPN
taxlaw-12713	753	56	became	become	VERB
taxlaw-12713	753	57	a	a	DET
taxlaw-12713	753	58	regulator	regulator	NOUN
taxlaw-12713	753	59	of	of	ADP
taxlaw-12713	753	60	nonprofits	nonprofit	NOUN
taxlaw-12713	753	61	because	because	SCONJ
taxlaw-12713	753	62	of	of	ADP
taxlaw-12713	753	63	the	the	DET
taxlaw-12713	753	64	enactment	enactment	NOUN
taxlaw-12713	753	65	of	of	ADP
taxlaw-12713	753	66	the	the	DET
taxlaw-12713	753	67	federal	federal	ADJ
taxlaw-12713	753	68	income	income	NOUN
taxlaw-12713	753	69	tax	tax	NOUN
taxlaw-12713	753	70	.	.	PUNCT
taxlaw-12713	754	1	this	this	PRON
taxlaw-12713	754	2	brought	bring	VERB
taxlaw-12713	754	3	about	about	ADP
taxlaw-12713	754	4	improvements	improvement	NOUN
taxlaw-12713	754	5	in	in	ADP
taxlaw-12713	754	6	charity	charity	NOUN
taxlaw-12713	754	7	oversight	oversight	NOUN
taxlaw-12713	754	8	.	.	PUNCT
taxlaw-12713	755	1	perhaps	perhaps	ADV
taxlaw-12713	755	2	the	the	DET
taxlaw-12713	755	3	most	most	ADV
taxlaw-12713	755	4	significant	significant	ADJ
taxlaw-12713	755	5	addition	addition	NOUN
taxlaw-12713	755	6	is	be	AUX
taxlaw-12713	755	7	the	the	DET
taxlaw-12713	755	8	development	development	NOUN
taxlaw-12713	755	9	of	of	ADP
taxlaw-12713	755	10	what	what	PRON
taxlaw-12713	755	11	is	be	AUX
taxlaw-12713	755	12	a	a	DET
taxlaw-12713	755	13	charitable	charitable	ADJ
taxlaw-12713	755	14	purpose	purpose	NOUN
taxlaw-12713	755	15	and	and	CCONJ
taxlaw-12713	755	16	transparent	transparent	ADJ
taxlaw-12713	755	17	information	information	NOUN
taxlaw-12713	755	18	made	make	VERB
taxlaw-12713	755	19	publicly	publicly	ADV
taxlaw-12713	755	20	available	available	ADJ
taxlaw-12713	755	21	regarding	regard	VERB
taxlaw-12713	755	22	these	these	DET
taxlaw-12713	755	23	organizations	organization	NOUN
taxlaw-12713	755	24	through	through	ADP
taxlaw-12713	755	25	the	the	DET
taxlaw-12713	755	26	form	form	NOUN
taxlaw-12713	755	27	990	990	NUM
taxlaw-12713	755	28	.	.	PUNCT
taxlaw-12713	756	1	but	but	CCONJ
taxlaw-12713	756	2	the	the	DET
taxlaw-12713	756	3	irs	irs	PROPN
taxlaw-12713	756	4	never	never	ADV
taxlaw-12713	756	5	became	become	VERB
taxlaw-12713	756	6	the	the	DET
taxlaw-12713	756	7	robust	robust	ADJ
taxlaw-12713	756	8	regulator	regulator	NOUN
taxlaw-12713	756	9	of	of	ADP
taxlaw-12713	756	10	the	the	DET
taxlaw-12713	756	11	sector	sector	NOUN
taxlaw-12713	756	12	some	some	PRON
taxlaw-12713	756	13	hoped	hope	VERB
taxlaw-12713	756	14	it	it	PRON
taxlaw-12713	756	15	would	would	AUX
taxlaw-12713	756	16	become	become	VERB
taxlaw-12713	756	17	.	.	PUNCT
taxlaw-12713	757	1	it	it	PRON
taxlaw-12713	757	2	is	be	AUX
taxlaw-12713	757	3	not	not	PART
taxlaw-12713	757	4	on	on	ADP
taxlaw-12713	757	5	the	the	DET
taxlaw-12713	757	6	beat	beat	NOUN
taxlaw-12713	757	7	,	,	PUNCT
taxlaw-12713	757	8	stopping	stop	VERB
taxlaw-12713	757	9	bad	bad	ADJ
taxlaw-12713	757	10	acts	act	NOUN
taxlaw-12713	757	11	as	as	SCONJ
taxlaw-12713	757	12	they	they	PRON
taxlaw-12713	757	13	happen	happen	VERB
taxlaw-12713	757	14	,	,	PUNCT
taxlaw-12713	757	15	and	and	CCONJ
taxlaw-12713	757	16	even	even	ADV
taxlaw-12713	757	17	the	the	DET
taxlaw-12713	757	18	enforcement	enforcement	NOUN
taxlaw-12713	757	19	that	that	PRON
taxlaw-12713	757	20	does	do	AUX
taxlaw-12713	757	21	happen	happen	VERB
taxlaw-12713	757	22	is	be	AUX
taxlaw-12713	757	23	so	so	ADV
taxlaw-12713	757	24	sporadic	sporadic	ADJ
taxlaw-12713	757	25	as	as	SCONJ
taxlaw-12713	757	26	to	to	PART
taxlaw-12713	757	27	call	call	VERB
taxlaw-12713	757	28	into	into	ADP
taxlaw-12713	757	29	question	question	NOUN
taxlaw-12713	757	30	whether	whether	SCONJ
taxlaw-12713	757	31	its	its	PRON
taxlaw-12713	757	32	enforcement	enforcement	NOUN
taxlaw-12713	757	33	effort	effort	NOUN
taxlaw-12713	757	34	has	have	VERB
taxlaw-12713	757	35	much	much	ADJ
taxlaw-12713	757	36	effect	effect	NOUN
taxlaw-12713	757	37	at	at	ADV
taxlaw-12713	757	38	all	all	ADV
taxlaw-12713	757	39	.	.	PUNCT
taxlaw-12713	758	1	various	various	ADJ
taxlaw-12713	758	2	scholars	scholar	NOUN
taxlaw-12713	758	3	have	have	AUX
taxlaw-12713	758	4	highlighted	highlight	VERB
taxlaw-12713	758	5	the	the	DET
taxlaw-12713	758	6	ways	way	NOUN
taxlaw-12713	758	7	in	in	ADP
taxlaw-12713	758	8	which	which	PRON
taxlaw-12713	758	9	they	they	PRON
taxlaw-12713	758	10	perceived	perceive	VERB
taxlaw-12713	758	11	that	that	SCONJ
taxlaw-12713	758	12	the	the	DET
taxlaw-12713	758	13	irs	irs	PROPN
taxlaw-12713	758	14	simply	simply	ADV
taxlaw-12713	758	15	is	be	AUX
taxlaw-12713	758	16	not	not	PART
taxlaw-12713	758	17	up	up	ADP
taxlaw-12713	758	18	to	to	ADP
taxlaw-12713	758	19	the	the	DET
taxlaw-12713	758	20	task	task	NOUN
taxlaw-12713	758	21	of	of	ADP
taxlaw-12713	758	22	ensuring	ensure	VERB
taxlaw-12713	758	23	a	a	DET
taxlaw-12713	758	24	strong	strong	ADJ
taxlaw-12713	758	25	compliant	compliant	ADJ
taxlaw-12713	758	26	charitable	charitable	ADJ
taxlaw-12713	758	27	sector.234	sector.234	ADV
taxlaw-12713	758	28	more	more	ADJ
taxlaw-12713	758	29	concerning	concerning	ADJ
taxlaw-12713	758	30	,	,	PUNCT
taxlaw-12713	758	31	congress	congress	PROPN
taxlaw-12713	758	32	has	have	AUX
taxlaw-12713	758	33	disinvested	disinvest	VERB
taxlaw-12713	758	34	in	in	ADP
taxlaw-12713	758	35	the	the	DET
taxlaw-12713	758	36	irs	irs	PROPN
taxlaw-12713	758	37	,	,	PUNCT
taxlaw-12713	758	38	leading	lead	VERB
taxlaw-12713	758	39	to	to	ADP
taxlaw-12713	758	40	a	a	DET
taxlaw-12713	758	41	workforce	workforce	NOUN
taxlaw-12713	758	42	that	that	PRON
taxlaw-12713	758	43	is	be	AUX
taxlaw-12713	758	44	not	not	PART
taxlaw-12713	758	45	up	up	ADP
taxlaw-12713	758	46	to	to	ADP
taxlaw-12713	758	47	the	the	DET
taxlaw-12713	758	48	task	task	NOUN
taxlaw-12713	758	49	of	of	ADP
taxlaw-12713	758	50	regulating	regulate	VERB
taxlaw-12713	758	51	the	the	DET
taxlaw-12713	758	52	sector	sector	NOUN
taxlaw-12713	758	53	.	.	PUNCT
taxlaw-12713	759	1	3	3	X
taxlaw-12713	759	2	.	.	X
taxlaw-12713	759	3	other	other	ADJ
taxlaw-12713	759	4	regulators	regulator	NOUN
taxlaw-12713	759	5	this	this	DET
taxlaw-12713	759	6	final	final	ADJ
taxlaw-12713	759	7	part	part	NOUN
taxlaw-12713	759	8	ii(d	ii(d	NOUN
taxlaw-12713	759	9	)	)	PUNCT
taxlaw-12713	759	10	considers	consider	VERB
taxlaw-12713	759	11	a	a	DET
taxlaw-12713	759	12	range	range	NOUN
taxlaw-12713	759	13	of	of	ADP
taxlaw-12713	759	14	other	other	ADJ
taxlaw-12713	759	15	sources	source	NOUN
taxlaw-12713	759	16	of	of	ADP
taxlaw-12713	759	17	oversight	oversight	NOUN
taxlaw-12713	759	18	of	of	ADP
taxlaw-12713	759	19	the	the	DET
taxlaw-12713	759	20	sector	sector	NOUN
taxlaw-12713	759	21	including	include	VERB
taxlaw-12713	759	22	some	some	DET
taxlaw-12713	759	23	governmental	governmental	ADJ
taxlaw-12713	759	24	agencies	agency	NOUN
taxlaw-12713	759	25	,	,	PUNCT
taxlaw-12713	759	26	potential	potential	ADJ
taxlaw-12713	759	27	self	self	NOUN
taxlaw-12713	759	28	-	-	PUNCT
taxlaw-12713	759	29	regulatory	regulatory	ADJ
taxlaw-12713	759	30	bodies	body	NOUN
taxlaw-12713	759	31	,	,	PUNCT
taxlaw-12713	759	32	and	and	CCONJ
taxlaw-12713	759	33	the	the	DET
taxlaw-12713	759	34	press	press	NOUN
taxlaw-12713	759	35	.	.	PUNCT
taxlaw-12713	760	1	as	as	SCONJ
taxlaw-12713	760	2	already	already	ADV
taxlaw-12713	760	3	established	establish	VERB
taxlaw-12713	760	4	,	,	PUNCT
taxlaw-12713	760	5	there	there	PRON
taxlaw-12713	760	6	is	be	VERB
taxlaw-12713	760	7	no	no	DET
taxlaw-12713	760	8	explicit	explicit	ADJ
taxlaw-12713	760	9	regulator	regulator	NOUN
taxlaw-12713	760	10	of	of	ADP
taxlaw-12713	760	11	charitable	charitable	ADJ
taxlaw-12713	760	12	activity	activity	NOUN
taxlaw-12713	760	13	,	,	PUNCT
taxlaw-12713	760	14	but	but	CCONJ
taxlaw-12713	760	15	a	a	DET
taxlaw-12713	760	16	number	number	NOUN
taxlaw-12713	760	17	of	of	ADP
taxlaw-12713	760	18	federal	federal	ADJ
taxlaw-12713	760	19	agencies	agency	NOUN
taxlaw-12713	760	20	beyond	beyond	ADP
taxlaw-12713	760	21	the	the	DET
taxlaw-12713	760	22	irs	irs	PROPN
taxlaw-12713	760	23	oversee	oversee	VERB
taxlaw-12713	760	24	some	some	PRON
taxlaw-12713	760	25	of	of	ADP
taxlaw-12713	760	26	the	the	DET
taxlaw-12713	760	27	activity	activity	NOUN
taxlaw-12713	760	28	engaged	engage	VERB
taxlaw-12713	760	29	in	in	ADP
taxlaw-12713	760	30	by	by	ADP
taxlaw-12713	760	31	nonprofits	nonprofit	NOUN
taxlaw-12713	760	32	.	.	PUNCT
taxlaw-12713	761	1	the	the	DET
taxlaw-12713	761	2	government	government	NOUN
taxlaw-12713	761	3	accounting	accounting	NOUN
taxlaw-12713	761	4	office	office	NOUN
taxlaw-12713	761	5	(	(	PUNCT
taxlaw-12713	761	6	gao	gao	PROPN
taxlaw-12713	761	7	)	)	PUNCT
taxlaw-12713	761	8	in	in	ADP
taxlaw-12713	761	9	a	a	DET
taxlaw-12713	761	10	2002	2002	NUM
taxlaw-12713	761	11	report	report	NOUN
taxlaw-12713	761	12	identified	identify	VERB
taxlaw-12713	761	13	five	five	NUM
taxlaw-12713	761	14	federal	federal	ADJ
taxlaw-12713	761	15	agencies	agency	NOUN
taxlaw-12713	761	16	with	with	ADP
taxlaw-12713	761	17	some	some	DET
taxlaw-12713	761	18	oversight	oversight	NOUN
taxlaw-12713	761	19	of	of	ADP
taxlaw-12713	761	20	the	the	DET
taxlaw-12713	761	21	sector	sector	NOUN
taxlaw-12713	761	22	:	:	PUNCT
taxlaw-12713	761	23	federal	federal	ADJ
taxlaw-12713	761	24	bureau	bureau	PROPN
taxlaw-12713	761	25	of	of	ADP
taxlaw-12713	761	26	investigation	investigation	PROPN
taxlaw-12713	761	27	(	(	PUNCT
taxlaw-12713	761	28	fbi	fbi	PROPN
taxlaw-12713	761	29	)	)	PUNCT
taxlaw-12713	761	30	,	,	PUNCT
taxlaw-12713	761	31	federal	federal	ADJ
taxlaw-12713	761	32	emergency	emergency	NOUN
taxlaw-12713	761	33	management	management	PROPN
taxlaw-12713	761	34	association	association	PROPN
taxlaw-12713	761	35	(	(	PUNCT
taxlaw-12713	761	36	fema	fema	PROPN
taxlaw-12713	761	37	)	)	PUNCT
taxlaw-12713	761	38	,	,	PUNCT
taxlaw-12713	761	39	federal	federal	ADJ
taxlaw-12713	761	40	trade	trade	PROPN
taxlaw-12713	761	41	commission	commission	PROPN
taxlaw-12713	761	42	(	(	PUNCT
taxlaw-12713	761	43	ftc	ftc	PROPN
taxlaw-12713	761	44	)	)	PUNCT
taxlaw-12713	761	45	,	,	PUNCT
taxlaw-12713	761	46	united	united	PROPN
taxlaw-12713	761	47	states	states	PROPN
taxlaw-12713	761	48	postal	postal	PROPN
taxlaw-12713	761	49	inspection	inspection	NOUN
taxlaw-12713	761	50	mismanaged	mismanage	VERB
taxlaw-12713	761	51	its	its	PRON
taxlaw-12713	761	52	finances	finance	NOUN
taxlaw-12713	761	53	.	.	PUNCT
taxlaw-12713	762	1	meredith	meredith	NOUN
taxlaw-12713	762	2	deliso	deliso	PROPN
taxlaw-12713	762	3	et	et	PROPN
taxlaw-12713	762	4	al	al	PROPN
taxlaw-12713	762	5	.	.	PROPN
taxlaw-12713	762	6	,	,	PUNCT
taxlaw-12713	762	7	jury	jury	NOUN
taxlaw-12713	762	8	finds	find	VERB
taxlaw-12713	762	9	nra	nra	PROPN
taxlaw-12713	762	10	liable	liable	ADJ
taxlaw-12713	762	11	for	for	ADP
taxlaw-12713	762	12	mismanagement	mismanagement	NOUN
taxlaw-12713	762	13	,	,	PUNCT
taxlaw-12713	762	14	says	say	VERB
taxlaw-12713	762	15	wayne	wayne	PROPN
taxlaw-12713	762	16	lapierre	lapierre	PROPN
taxlaw-12713	762	17	violated	violate	VERB
taxlaw-12713	762	18	duties	duty	NOUN
taxlaw-12713	762	19	,	,	PUNCT
taxlaw-12713	762	20	abc	abc	PROPN
taxlaw-12713	762	21	news	news	PROPN
taxlaw-12713	762	22	(	(	PUNCT
taxlaw-12713	762	23	feb	feb	PROPN
taxlaw-12713	762	24	.	.	PROPN
taxlaw-12713	762	25	23	23	NUM
taxlaw-12713	762	26	,	,	PUNCT
taxlaw-12713	762	27	2024	2024	NUM
taxlaw-12713	762	28	)	)	PUNCT
taxlaw-12713	762	29	https://abcnews.go.com/us/juryfinds-nra-liable-mismanagement-wayne-lapierre-violated/story?id=107269909	https://abcnews.go.com/us/juryfinds-nra-liable-mismanagement-wayne-lapierre-violated/story?id=107269909	NOUN
taxlaw-12713	763	1	[	[	X
taxlaw-12713	763	2	perma.cc/7u9b-p	perma.cc/7u9b-p	NUM
taxlaw-12713	763	3	yjc	yjc	NOUN
taxlaw-12713	763	4	]	]	PUNCT
taxlaw-12713	763	5	.	.	PUNCT
taxlaw-12713	764	1	229	229	NUM
taxlaw-12713	764	2	nat’l	nat’l	PROPN
taxlaw-12713	764	3	taxpayer	taxpayer	PROPN
taxlaw-12713	764	4	advoc	advoc	PROPN
taxlaw-12713	764	5	.	.	PUNCT
taxlaw-12713	764	6	,	,	PUNCT
taxlaw-12713	764	7	2012	2012	NUM
taxlaw-12713	764	8	annual	annual	ADJ
taxlaw-12713	764	9	report	report	NOUN
taxlaw-12713	764	10	to	to	ADP
taxlaw-12713	764	11	congress	congress	PROPN
taxlaw-12713	764	12	15	15	NUM
taxlaw-12713	764	13	(	(	PUNCT
taxlaw-12713	764	14	2012	2012	NUM
taxlaw-12713	764	15	)	)	PUNCT
taxlaw-12713	764	16	,	,	PUNCT
taxlaw-12713	764	17	https://www.taxpay	https://www.taxpay	NOUN
taxlaw-12713	764	18	eradvocate.irs.gov/reports/2012-annual-report-to-congress/full-report/.	eradvocate.irs.gov/reports/2012-annual-report-to-congress/full-report/.	VERB
taxlaw-12713	764	19	230	230	NUM
taxlaw-12713	764	20	nat’l	nat’l	NOUN
taxlaw-12713	764	21	taxpayer	taxpayer	PROPN
taxlaw-12713	764	22	advoc	advoc	PROPN
taxlaw-12713	764	23	.	.	PUNCT
taxlaw-12713	765	1	,	,	PUNCT
taxlaw-12713	765	2	2015	2015	NUM
taxlaw-12713	765	3	annual	annual	ADJ
taxlaw-12713	765	4	report	report	NOUN
taxlaw-12713	765	5	to	to	ADP
taxlaw-12713	765	6	congress	congress	PROPN
taxlaw-12713	765	7	12	12	NUM
taxlaw-12713	765	8	(	(	PUNCT
taxlaw-12713	765	9	2015	2015	NUM
taxlaw-12713	765	10	)	)	PUNCT
taxlaw-12713	765	11	,	,	PUNCT
taxlaw-12713	765	12	https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/arc15_volume1.pdf	https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/arc15_volume1.pdf	NOUN
taxlaw-12713	765	13	.	.	PUNCT
taxlaw-12713	766	1	231	231	NUM
taxlaw-12713	766	2	nat’l	nat’l	PROPN
taxlaw-12713	766	3	taxpayer	taxpayer	PROPN
taxlaw-12713	766	4	advoc	advoc	PROPN
taxlaw-12713	766	5	.	.	PUNCT
taxlaw-12713	766	6	,	,	PUNCT
taxlaw-12713	766	7	2016	2016	NUM
taxlaw-12713	766	8	annual	annual	ADJ
taxlaw-12713	766	9	report	report	NOUN
taxlaw-12713	766	10	to	to	ADP
taxlaw-12713	766	11	congress	congress	PROPN
taxlaw-12713	766	12	3–4	3–4	NUM
taxlaw-12713	766	13	(	(	PUNCT
taxlaw-12713	766	14	2016	2016	NUM
taxlaw-12713	766	15	)	)	PUNCT
taxlaw-12713	766	16	,	,	PUNCT
taxlaw-12713	766	17	https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/arc16_volume1.pdf	https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/arc16_volume1.pdf	NOUN
taxlaw-12713	766	18	.	.	PUNCT
taxlaw-12713	766	19	232	232	NUM
taxlaw-12713	766	20	panel	panel	NOUN
taxlaw-12713	766	21	on	on	ADP
taxlaw-12713	766	22	the	the	DET
taxlaw-12713	766	23	nonprofit	nonprofit	ADJ
taxlaw-12713	766	24	sector	sector	NOUN
taxlaw-12713	766	25	,	,	PUNCT
taxlaw-12713	766	26	supra	supra	PROPN
taxlaw-12713	766	27	note	note	VERB
taxlaw-12713	766	28	200	200	NUM
taxlaw-12713	766	29	.	.	NOUN
taxlaw-12713	766	30	233	233	NUM
taxlaw-12713	766	31	nat’l	nat’l	NOUN
taxlaw-12713	766	32	taxpayer	taxpayer	PROPN
taxlaw-12713	766	33	advoc	advoc	PROPN
taxlaw-12713	766	34	.	.	PUNCT
taxlaw-12713	767	1	,	,	PUNCT
taxlaw-12713	767	2	supra	supra	PROPN
taxlaw-12713	767	3	note	note	PROPN
taxlaw-12713	767	4	229	229	NUM
taxlaw-12713	767	5	,	,	PUNCT
taxlaw-12713	767	6	at	at	ADP
taxlaw-12713	767	7	15	15	NUM
taxlaw-12713	767	8	.	.	PUNCT
taxlaw-12713	768	1	234	234	NUM
taxlaw-12713	768	2	see	see	NOUN
taxlaw-12713	768	3	,	,	PUNCT
taxlaw-12713	768	4	e.g.	e.g.	ADV
taxlaw-12713	768	5	,	,	PUNCT
taxlaw-12713	768	6	roger	roger	PROPN
taxlaw-12713	768	7	colinvaux	colinvaux	PROPN
taxlaw-12713	768	8	,	,	PUNCT
taxlaw-12713	768	9	charity	charity	NOUN
taxlaw-12713	768	10	in	in	ADP
taxlaw-12713	768	11	the	the	DET
taxlaw-12713	768	12	21st	21st	ADJ
taxlaw-12713	768	13	century	century	NOUN
taxlaw-12713	768	14	:	:	PUNCT
taxlaw-12713	768	15	tending	tend	VERB
taxlaw-12713	768	16	towards	towards	ADP
taxlaw-12713	768	17	decay	decay	NOUN
taxlaw-12713	768	18	,	,	PUNCT
taxlaw-12713	768	19	11	11	NUM
taxlaw-12713	768	20	fla	fla	NOUN
taxlaw-12713	768	21	.	.	PUNCT
taxlaw-12713	769	1	tax	tax	PROPN
taxlaw-12713	769	2	rev	rev	PROPN
taxlaw-12713	769	3	.	.	PROPN
taxlaw-12713	769	4	1	1	NUM
taxlaw-12713	769	5	(	(	PUNCT
taxlaw-12713	769	6	2011	2011	NUM
taxlaw-12713	769	7	)	)	PUNCT
taxlaw-12713	769	8	;	;	PUNCT
taxlaw-12713	769	9	marion	marion	PROPN
taxlaw-12713	769	10	fremont	fremont	PROPN
taxlaw-12713	769	11	-	-	PUNCT
taxlaw-12713	769	12	smith	smith	PROPN
taxlaw-12713	769	13	&	&	CCONJ
taxlaw-12713	769	14	andras	andras	PROPN
taxlaw-12713	769	15	kosaras	kosaras	PROPN
taxlaw-12713	769	16	,	,	PUNCT
taxlaw-12713	769	17	wrongdoing	wrongdoing	NOUN
taxlaw-12713	769	18	by	by	ADP
taxlaw-12713	769	19	officers	officer	NOUN
taxlaw-12713	769	20	and	and	CCONJ
taxlaw-12713	769	21	directors	director	NOUN
taxlaw-12713	769	22	of	of	ADP
taxlaw-12713	769	23	charities	charity	NOUN
taxlaw-12713	769	24	:	:	PUNCT
taxlaw-12713	769	25	a	a	DET
taxlaw-12713	769	26	survey	survey	NOUN
taxlaw-12713	769	27	of	of	ADP
taxlaw-12713	769	28	press	press	NOUN
taxlaw-12713	769	29	reports	report	NOUN
taxlaw-12713	769	30	1995	1995	NUM
taxlaw-12713	769	31	-	-	SYM
taxlaw-12713	769	32	2002	2002	NUM
taxlaw-12713	769	33	,	,	PUNCT
taxlaw-12713	769	34	42	42	NUM
taxlaw-12713	769	35	exempt	exempt	ADJ
taxlaw-12713	769	36	org	org	NOUN
taxlaw-12713	769	37	.	.	PUNCT
taxlaw-12713	770	1	tax	tax	NOUN
taxlaw-12713	770	2	rev	rev	PROPN
taxlaw-12713	770	3	.	.	PROPN
taxlaw-12713	770	4	25	25	NUM
taxlaw-12713	770	5	(	(	PUNCT
taxlaw-12713	770	6	2003	2003	NUM
taxlaw-12713	770	7	)	)	PUNCT
taxlaw-12713	770	8	;	;	PUNCT
taxlaw-12713	770	9	mark	mark	PROPN
taxlaw-12713	770	10	sidel	sidel	PROPN
taxlaw-12713	770	11	,	,	PUNCT
taxlaw-12713	770	12	the	the	DET
taxlaw-12713	770	13	guardians	guardian	NOUN
taxlaw-12713	770	14	guarding	guard	VERB
taxlaw-12713	770	15	themselves	themselves	PRON
taxlaw-12713	770	16	:	:	PUNCT
taxlaw-12713	770	17	a	a	DET
taxlaw-12713	770	18	comparative	comparative	ADJ
taxlaw-12713	770	19	perspective	perspective	NOUN
taxlaw-12713	770	20	on	on	ADP
taxlaw-12713	770	21	nonprofit	nonprofit	ADJ
taxlaw-12713	770	22	selfregulation	selfregulation	NOUN
taxlaw-12713	770	23	,	,	PUNCT
taxlaw-12713	770	24	80	80	NUM
taxlaw-12713	770	25	chi.-kent	chi.-kent	PROPN
taxlaw-12713	770	26	l.	l.	PROPN
taxlaw-12713	770	27	rev	rev	PROPN
taxlaw-12713	770	28	.	.	PROPN
taxlaw-12713	770	29	803	803	NUM
taxlaw-12713	770	30	,	,	PUNCT
taxlaw-12713	770	31	804–07	804–07	NUM
taxlaw-12713	770	32	(	(	PUNCT
taxlaw-12713	770	33	2005	2005	NUM
taxlaw-12713	770	34	)	)	PUNCT
taxlaw-12713	770	35	.	.	PUNCT
taxlaw-12713	771	1	158	158	NUM
taxlaw-12713	771	2	columbia	columbia	PROPN
taxlaw-12713	771	3	journal	journal	PROPN
taxlaw-12713	771	4	of	of	ADP
taxlaw-12713	771	5	tax	tax	NOUN
taxlaw-12713	771	6	law	law	NOUN
taxlaw-12713	772	1	[	[	X
taxlaw-12713	772	2	vol	vol	NOUN
taxlaw-12713	772	3	15:2	15:2	NUM
taxlaw-12713	772	4	service	service	NOUN
taxlaw-12713	772	5	(	(	PUNCT
taxlaw-12713	772	6	uspis	uspis	ADJ
taxlaw-12713	772	7	)	)	PUNCT
taxlaw-12713	772	8	and	and	CCONJ
taxlaw-12713	772	9	office	office	NOUN
taxlaw-12713	772	10	of	of	ADP
taxlaw-12713	772	11	personnel	personnel	NOUN
taxlaw-12713	772	12	management	management	NOUN
taxlaw-12713	772	13	(	(	PUNCT
taxlaw-12713	772	14	opm).235	opm).235	ADP
taxlaw-12713	772	15	of	of	ADP
taxlaw-12713	772	16	these	these	PRON
taxlaw-12713	772	17	,	,	PUNCT
taxlaw-12713	772	18	none	none	NOUN
taxlaw-12713	772	19	of	of	ADP
taxlaw-12713	772	20	them	they	PRON
taxlaw-12713	772	21	has	have	VERB
taxlaw-12713	772	22	substantial	substantial	ADJ
taxlaw-12713	772	23	jurisdiction	jurisdiction	NOUN
taxlaw-12713	772	24	over	over	ADP
taxlaw-12713	772	25	charities	charity	NOUN
taxlaw-12713	772	26	.	.	PUNCT
taxlaw-12713	773	1	the	the	DET
taxlaw-12713	773	2	fbi	fbi	PROPN
taxlaw-12713	773	3	has	have	VERB
taxlaw-12713	773	4	no	no	DET
taxlaw-12713	773	5	charity	charity	NOUN
taxlaw-12713	773	6	division	division	NOUN
taxlaw-12713	773	7	but	but	CCONJ
taxlaw-12713	773	8	encounters	encounter	VERB
taxlaw-12713	773	9	charities	charity	NOUN
taxlaw-12713	773	10	in	in	ADP
taxlaw-12713	773	11	telemarketing	telemarketing	NOUN
taxlaw-12713	773	12	and	and	CCONJ
taxlaw-12713	773	13	mail	mail	NOUN
taxlaw-12713	773	14	fraud	fraud	NOUN
taxlaw-12713	773	15	,	,	PUNCT
taxlaw-12713	773	16	as	as	ADV
taxlaw-12713	773	17	well	well	ADV
taxlaw-12713	773	18	as	as	ADP
taxlaw-12713	773	19	international	international	ADJ
taxlaw-12713	773	20	charities	charity	NOUN
taxlaw-12713	773	21	engaged	engage	VERB
taxlaw-12713	773	22	in	in	ADP
taxlaw-12713	773	23	terrorism.236	terrorism.236	NUM
taxlaw-12713	773	24	the	the	DET
taxlaw-12713	773	25	other	other	ADJ
taxlaw-12713	773	26	agency	agency	NOUN
taxlaw-12713	773	27	with	with	ADP
taxlaw-12713	773	28	not	not	PART
taxlaw-12713	773	29	insignificant	insignificant	ADJ
taxlaw-12713	773	30	jurisdiction	jurisdiction	NOUN
taxlaw-12713	773	31	would	would	AUX
taxlaw-12713	773	32	be	be	AUX
taxlaw-12713	773	33	the	the	DET
taxlaw-12713	773	34	ftc	ftc	PROPN
taxlaw-12713	773	35	,	,	PUNCT
taxlaw-12713	773	36	which	which	PRON
taxlaw-12713	773	37	is	be	AUX
taxlaw-12713	773	38	engaged	engage	VERB
taxlaw-12713	773	39	in	in	ADP
taxlaw-12713	773	40	overseeing	oversee	VERB
taxlaw-12713	773	41	consumer	consumer	NOUN
taxlaw-12713	773	42	protection	protection	NOUN
taxlaw-12713	773	43	associated	associate	VERB
taxlaw-12713	773	44	with	with	ADP
taxlaw-12713	773	45	charitable	charitable	ADJ
taxlaw-12713	773	46	solicitation	solicitation	NOUN
taxlaw-12713	773	47	but	but	CCONJ
taxlaw-12713	773	48	only	only	ADV
taxlaw-12713	773	49	by	by	ADP
taxlaw-12713	773	50	for	for	ADP
taxlaw-12713	773	51	-	-	PUNCT
taxlaw-12713	773	52	profit	profit	NOUN
taxlaw-12713	773	53	organizations	organization	NOUN
taxlaw-12713	773	54	,	,	PUNCT
taxlaw-12713	773	55	not	not	PART
taxlaw-12713	773	56	by	by	ADP
taxlaw-12713	773	57	charities.237	charities.237	PROPN
taxlaw-12713	774	1	but	but	CCONJ
taxlaw-12713	774	2	the	the	DET
taxlaw-12713	774	3	government	government	NOUN
taxlaw-12713	774	4	regulates	regulate	VERB
taxlaw-12713	774	5	charities	charity	NOUN
taxlaw-12713	774	6	more	more	ADJ
taxlaw-12713	774	7	than	than	SCONJ
taxlaw-12713	774	8	the	the	DET
taxlaw-12713	774	9	gao	gao	PROPN
taxlaw-12713	774	10	report	report	NOUN
taxlaw-12713	774	11	would	would	AUX
taxlaw-12713	774	12	suggest	suggest	VERB
taxlaw-12713	774	13	.	.	PUNCT
taxlaw-12713	775	1	various	various	ADJ
taxlaw-12713	775	2	industries	industry	NOUN
taxlaw-12713	775	3	have	have	VERB
taxlaw-12713	775	4	distinct	distinct	ADJ
taxlaw-12713	775	5	federal	federal	ADJ
taxlaw-12713	775	6	and	and	CCONJ
taxlaw-12713	775	7	state	state	NOUN
taxlaw-12713	775	8	regulators	regulator	NOUN
taxlaw-12713	775	9	to	to	PART
taxlaw-12713	775	10	oversee	oversee	VERB
taxlaw-12713	775	11	the	the	DET
taxlaw-12713	775	12	activity	activity	NOUN
taxlaw-12713	775	13	of	of	ADP
taxlaw-12713	775	14	those	those	DET
taxlaw-12713	775	15	types	type	NOUN
taxlaw-12713	775	16	of	of	ADP
taxlaw-12713	775	17	charities	charity	NOUN
taxlaw-12713	775	18	.	.	PUNCT
taxlaw-12713	776	1	though	though	SCONJ
taxlaw-12713	776	2	it	it	PRON
taxlaw-12713	776	3	does	do	AUX
taxlaw-12713	776	4	not	not	PART
taxlaw-12713	776	5	strictly	strictly	ADV
taxlaw-12713	776	6	regulate	regulate	VERB
taxlaw-12713	776	7	charities	charity	NOUN
taxlaw-12713	776	8	,	,	PUNCT
taxlaw-12713	776	9	the	the	DET
taxlaw-12713	776	10	u.s	u.s	PROPN
taxlaw-12713	776	11	.	.	PROPN
taxlaw-12713	776	12	department	department	PROPN
taxlaw-12713	776	13	of	of	ADP
taxlaw-12713	776	14	education	education	NOUN
taxlaw-12713	776	15	is	be	AUX
taxlaw-12713	776	16	extensively	extensively	ADV
taxlaw-12713	776	17	involved	involve	VERB
taxlaw-12713	776	18	in	in	ADP
taxlaw-12713	776	19	overseeing	oversee	VERB
taxlaw-12713	776	20	elementary	elementary	ADJ
taxlaw-12713	776	21	and	and	CCONJ
taxlaw-12713	776	22	secondary	secondary	ADJ
taxlaw-12713	776	23	education,238	education,238	PROPN
taxlaw-12713	776	24	as	as	ADV
taxlaw-12713	776	25	well	well	ADV
taxlaw-12713	776	26	as	as	ADP
taxlaw-12713	776	27	higher	high	ADJ
taxlaw-12713	776	28	education.239	education.239	NOUN
taxlaw-12713	776	29	of	of	ADP
taxlaw-12713	776	30	course	course	NOUN
taxlaw-12713	776	31	,	,	PUNCT
taxlaw-12713	776	32	state	state	NOUN
taxlaw-12713	776	33	and	and	CCONJ
taxlaw-12713	776	34	local	local	ADJ
taxlaw-12713	776	35	governments	government	NOUN
taxlaw-12713	776	36	are	be	AUX
taxlaw-12713	776	37	engaged	engage	VERB
taxlaw-12713	776	38	in	in	ADP
taxlaw-12713	776	39	that	that	DET
taxlaw-12713	776	40	regulation	regulation	NOUN
taxlaw-12713	776	41	as	as	ADV
taxlaw-12713	776	42	well	well	ADV
taxlaw-12713	776	43	.	.	PUNCT
taxlaw-12713	777	1	hospitals	hospital	NOUN
taxlaw-12713	777	2	,	,	PUNCT
taxlaw-12713	777	3	which	which	PRON
taxlaw-12713	777	4	make	make	VERB
taxlaw-12713	777	5	up	up	ADP
taxlaw-12713	777	6	over	over	ADP
taxlaw-12713	777	7	half	half	NOUN
taxlaw-12713	777	8	of	of	ADP
taxlaw-12713	777	9	the	the	DET
taxlaw-12713	777	10	revenue	revenue	NOUN
taxlaw-12713	777	11	of	of	ADP
taxlaw-12713	777	12	the	the	DET
taxlaw-12713	777	13	charitable	charitable	ADJ
taxlaw-12713	777	14	sector	sector	NOUN
taxlaw-12713	777	15	,	,	PUNCT
taxlaw-12713	777	16	as	as	SCONJ
taxlaw-12713	777	17	noted	note	VERB
taxlaw-12713	777	18	above	above	ADV
taxlaw-12713	777	19	in	in	ADP
taxlaw-12713	777	20	part	part	NOUN
taxlaw-12713	777	21	ii(a	ii(a	NOUN
taxlaw-12713	777	22	)	)	PUNCT
taxlaw-12713	777	23	,	,	PUNCT
taxlaw-12713	777	24	are	be	AUX
taxlaw-12713	777	25	overseen	oversee	VERB
taxlaw-12713	777	26	by	by	ADP
taxlaw-12713	777	27	the	the	DET
taxlaw-12713	777	28	department	department	PROPN
taxlaw-12713	777	29	of	of	ADP
taxlaw-12713	777	30	health	health	PROPN
taxlaw-12713	777	31	and	and	CCONJ
taxlaw-12713	777	32	human	human	ADJ
taxlaw-12713	777	33	services	service	NOUN
taxlaw-12713	777	34	,	,	PUNCT
taxlaw-12713	777	35	as	as	ADV
taxlaw-12713	777	36	well	well	ADV
taxlaw-12713	777	37	as	as	ADP
taxlaw-12713	777	38	state	state	NOUN
taxlaw-12713	777	39	authorities	authority	NOUN
taxlaw-12713	777	40	involved	involve	VERB
taxlaw-12713	777	41	in	in	ADP
taxlaw-12713	777	42	administering	administer	VERB
taxlaw-12713	777	43	medicare	medicare	PROPN
taxlaw-12713	777	44	and	and	CCONJ
taxlaw-12713	777	45	medicaid	medicaid	PROPN
taxlaw-12713	777	46	.	.	PUNCT
taxlaw-12713	778	1	and	and	CCONJ
taxlaw-12713	778	2	there	there	PRON
taxlaw-12713	778	3	are	be	VERB
taxlaw-12713	778	4	many	many	ADJ
taxlaw-12713	778	5	other	other	ADJ
taxlaw-12713	778	6	sub	sub	NOUN
taxlaw-12713	778	7	-	-	NOUN
taxlaw-12713	778	8	fields	field	NOUN
taxlaw-12713	778	9	,	,	PUNCT
taxlaw-12713	778	10	like	like	ADP
taxlaw-12713	778	11	low	low	ADJ
taxlaw-12713	778	12	-	-	PUNCT
taxlaw-12713	778	13	income	income	NOUN
taxlaw-12713	778	14	housing	housing	NOUN
taxlaw-12713	778	15	that	that	PRON
taxlaw-12713	778	16	have	have	VERB
taxlaw-12713	778	17	federal	federal	ADJ
taxlaw-12713	778	18	and	and	CCONJ
taxlaw-12713	778	19	state	state	NOUN
taxlaw-12713	778	20	regulators	regulator	NOUN
taxlaw-12713	778	21	—	—	PUNCT
taxlaw-12713	778	22	such	such	ADJ
taxlaw-12713	778	23	as	as	ADP
taxlaw-12713	778	24	the	the	DET
taxlaw-12713	778	25	u.s	u.s	PROPN
taxlaw-12713	778	26	.	.	PROPN
taxlaw-12713	778	27	department	department	PROPN
taxlaw-12713	778	28	of	of	ADP
taxlaw-12713	778	29	housing	housing	PROPN
taxlaw-12713	778	30	and	and	CCONJ
taxlaw-12713	778	31	urban	urban	ADJ
taxlaw-12713	778	32	development	development	PROPN
taxlaw-12713	778	33	(	(	PUNCT
taxlaw-12713	778	34	hud).240	hud).240	NOUN
taxlaw-12713	778	35	finally	finally	ADV
taxlaw-12713	778	36	,	,	PUNCT
taxlaw-12713	778	37	governments	government	NOUN
taxlaw-12713	778	38	enter	enter	VERB
taxlaw-12713	778	39	contracts	contract	NOUN
taxlaw-12713	778	40	with	with	ADP
taxlaw-12713	778	41	charitable	charitable	ADJ
taxlaw-12713	778	42	organizations	organization	NOUN
taxlaw-12713	778	43	to	to	PART
taxlaw-12713	778	44	deliver	deliver	VERB
taxlaw-12713	778	45	certain	certain	ADJ
taxlaw-12713	778	46	services	service	NOUN
taxlaw-12713	778	47	—	—	PUNCT
taxlaw-12713	778	48	medicare	medicare	VERB
taxlaw-12713	778	49	being	be	AUX
taxlaw-12713	778	50	a	a	DET
taxlaw-12713	778	51	prime	prime	ADJ
taxlaw-12713	778	52	example	example	NOUN
taxlaw-12713	778	53	.	.	PUNCT
taxlaw-12713	779	1	many	many	ADJ
taxlaw-12713	779	2	have	have	AUX
taxlaw-12713	779	3	worked	work	VERB
taxlaw-12713	779	4	toward	toward	ADP
taxlaw-12713	779	5	creating	create	VERB
taxlaw-12713	779	6	a	a	DET
taxlaw-12713	779	7	self	self	NOUN
taxlaw-12713	779	8	-	-	PUNCT
taxlaw-12713	779	9	regulatory	regulatory	ADJ
taxlaw-12713	779	10	regime	regime	NOUN
taxlaw-12713	779	11	of	of	ADP
taxlaw-12713	779	12	some	some	DET
taxlaw-12713	779	13	sort	sort	NOUN
taxlaw-12713	779	14	.	.	PUNCT
taxlaw-12713	780	1	after	after	SCONJ
taxlaw-12713	780	2	the	the	DET
taxlaw-12713	780	3	filer	filer	NOUN
taxlaw-12713	780	4	commission	commission	PROPN
taxlaw-12713	780	5	report	report	NOUN
taxlaw-12713	780	6	recommended	recommend	VERB
taxlaw-12713	780	7	a	a	DET
taxlaw-12713	780	8	quasi	quasi	ADJ
taxlaw-12713	780	9	-	-	ADJ
taxlaw-12713	780	10	governmental	governmental	ADJ
taxlaw-12713	780	11	regulator	regulator	NOUN
taxlaw-12713	780	12	,	,	PUNCT
taxlaw-12713	780	13	the	the	DET
taxlaw-12713	780	14	independent	independent	ADJ
taxlaw-12713	780	15	sector	sector	NOUN
taxlaw-12713	780	16	formed	form	VERB
taxlaw-12713	780	17	in	in	ADP
taxlaw-12713	780	18	1980	1980	NUM
taxlaw-12713	780	19	as	as	ADP
taxlaw-12713	780	20	a	a	DET
taxlaw-12713	780	21	merger	merger	NOUN
taxlaw-12713	780	22	of	of	ADP
taxlaw-12713	780	23	two	two	NUM
taxlaw-12713	780	24	nonprofits.241	nonprofits.241	VERB
taxlaw-12713	780	25	the	the	DET
taxlaw-12713	780	26	group	group	NOUN
taxlaw-12713	780	27	set	set	VERB
taxlaw-12713	780	28	out	out	ADP
taxlaw-12713	780	29	to	to	PART
taxlaw-12713	780	30	be	be	AUX
taxlaw-12713	780	31	the	the	DET
taxlaw-12713	780	32	spokesperson	spokesperson	NOUN
taxlaw-12713	780	33	for	for	ADP
taxlaw-12713	780	34	the	the	DET
taxlaw-12713	780	35	sector	sector	NOUN
taxlaw-12713	780	36	and	and	CCONJ
taxlaw-12713	780	37	has	have	AUX
taxlaw-12713	780	38	made	make	VERB
taxlaw-12713	780	39	strides	stride	NOUN
taxlaw-12713	780	40	toward	toward	ADP
taxlaw-12713	780	41	that	that	PRON
taxlaw-12713	780	42	,	,	PUNCT
taxlaw-12713	780	43	but	but	CCONJ
taxlaw-12713	780	44	its	its	PRON
taxlaw-12713	780	45	membership	membership	NOUN
taxlaw-12713	780	46	is	be	AUX
taxlaw-12713	780	47	only	only	ADV
taxlaw-12713	780	48	a	a	DET
taxlaw-12713	780	49	small	small	ADJ
taxlaw-12713	780	50	slice	slice	NOUN
taxlaw-12713	780	51	of	of	ADP
taxlaw-12713	780	52	the	the	DET
taxlaw-12713	780	53	entire	entire	ADJ
taxlaw-12713	780	54	sector.242	sector.242	NOUN
taxlaw-12713	780	55	it	it	PRON
taxlaw-12713	780	56	has	have	AUX
taxlaw-12713	780	57	issued	issue	VERB
taxlaw-12713	780	58	its	its	PRON
taxlaw-12713	780	59	principles	principle	NOUN
taxlaw-12713	780	60	for	for	ADP
taxlaw-12713	780	61	good	good	ADJ
taxlaw-12713	780	62	governance243	governance243	PROPN
taxlaw-12713	780	63	which	which	PRON
taxlaw-12713	780	64	originated	originate	VERB
taxlaw-12713	780	65	as	as	ADP
taxlaw-12713	780	66	a	a	DET
taxlaw-12713	780	67	code	code	NOUN
taxlaw-12713	780	68	of	of	ADP
taxlaw-12713	780	69	ethics	ethic	NOUN
taxlaw-12713	780	70	in	in	ADP
taxlaw-12713	780	71	the	the	DET
taxlaw-12713	780	72	1990s.244	1990s.244	PROPN
taxlaw-12713	780	73	other	other	ADJ
taxlaw-12713	780	74	national	national	ADJ
taxlaw-12713	780	75	organizations	organization	NOUN
taxlaw-12713	780	76	include	include	VERB
taxlaw-12713	780	77	board	board	NOUN
taxlaw-12713	780	78	source	source	PROPN
taxlaw-12713	780	79	,	,	PUNCT
taxlaw-12713	780	80	national	national	ADJ
taxlaw-12713	780	81	council	council	PROPN
taxlaw-12713	780	82	of	of	ADP
taxlaw-12713	780	83	nonprofit	nonprofit	ADJ
taxlaw-12713	780	84	organizations	organization	NOUN
taxlaw-12713	780	85	,	,	PUNCT
taxlaw-12713	780	86	and	and	CCONJ
taxlaw-12713	780	87	the	the	DET
taxlaw-12713	780	88	urban	urban	PROPN
taxlaw-12713	780	89	institute	institute	PROPN
taxlaw-12713	780	90	on	on	ADP
taxlaw-12713	780	91	nonprofits	nonprofit	NOUN
taxlaw-12713	780	92	and	and	CCONJ
taxlaw-12713	780	93	philanthropy.245	philanthropy.245	NUM
taxlaw-12713	780	94	but	but	CCONJ
taxlaw-12713	780	95	there	there	PRON
taxlaw-12713	780	96	is	be	VERB
taxlaw-12713	780	97	nothing	nothing	PRON
taxlaw-12713	780	98	close	close	ADJ
taxlaw-12713	780	99	to	to	ADP
taxlaw-12713	780	100	a	a	DET
taxlaw-12713	780	101	national	national	ADJ
taxlaw-12713	780	102	leader	leader	NOUN
taxlaw-12713	780	103	of	of	ADP
taxlaw-12713	780	104	the	the	DET
taxlaw-12713	780	105	entire	entire	ADJ
taxlaw-12713	780	106	sector	sector	NOUN
taxlaw-12713	780	107	that	that	PRON
taxlaw-12713	780	108	can	can	AUX
taxlaw-12713	780	109	command	command	VERB
taxlaw-12713	780	110	the	the	DET
taxlaw-12713	780	111	attention	attention	NOUN
taxlaw-12713	780	112	of	of	ADP
taxlaw-12713	780	113	a	a	DET
taxlaw-12713	780	114	large	large	ADJ
taxlaw-12713	780	115	segment	segment	NOUN
taxlaw-12713	780	116	of	of	ADP
taxlaw-12713	780	117	charities	charity	NOUN
taxlaw-12713	780	118	to	to	PART
taxlaw-12713	780	119	claim	claim	VERB
taxlaw-12713	780	120	an	an	DET
taxlaw-12713	780	121	ability	ability	NOUN
taxlaw-12713	780	122	to	to	PART
taxlaw-12713	780	123	drive	drive	VERB
taxlaw-12713	780	124	the	the	DET
taxlaw-12713	780	125	behavior	behavior	NOUN
taxlaw-12713	780	126	of	of	ADP
taxlaw-12713	780	127	charities	charity	NOUN
taxlaw-12713	780	128	.	.	PUNCT
taxlaw-12713	781	1	again	again	ADV
taxlaw-12713	781	2	,	,	PUNCT
taxlaw-12713	781	3	there	there	PRON
taxlaw-12713	781	4	are	be	VERB
taxlaw-12713	781	5	industry	industry	NOUN
taxlaw-12713	781	6	-	-	PUNCT
taxlaw-12713	781	7	specific	specific	ADJ
taxlaw-12713	781	8	trade	trade	NOUN
taxlaw-12713	781	9	associations	association	NOUN
taxlaw-12713	781	10	like	like	ADP
taxlaw-12713	781	11	the	the	DET
taxlaw-12713	781	12	american	american	PROPN
taxlaw-12713	781	13	235	235	NUM
taxlaw-12713	781	14	u.s	u.s	PROPN
taxlaw-12713	781	15	.	.	PROPN
taxlaw-12713	781	16	gov't	gov't	PROPN
taxlaw-12713	781	17	accountability	accountability	NOUN
taxlaw-12713	781	18	off	off	ADP
taxlaw-12713	781	19	.	.	PUNCT
taxlaw-12713	782	1	,	,	PUNCT
taxlaw-12713	782	2	gao-02	gao-02	PROPN
taxlaw-12713	782	3	-	-	PUNCT
taxlaw-12713	782	4	526	526	NUM
taxlaw-12713	782	5	,	,	PUNCT
taxlaw-12713	782	6	tax	tax	NOUN
taxlaw-12713	782	7	-	-	PUNCT
taxlaw-12713	782	8	exempt	exempt	ADJ
taxlaw-12713	782	9	organizations	organization	NOUN
taxlaw-12713	782	10	:	:	PUNCT
taxlaw-12713	782	11	improvements	improvement	NOUN
taxlaw-12713	782	12	possible	possible	ADJ
taxlaw-12713	782	13	in	in	ADP
taxlaw-12713	782	14	public	public	ADJ
taxlaw-12713	782	15	,	,	PUNCT
taxlaw-12713	782	16	irs	irs	PROPN
taxlaw-12713	782	17	,	,	PUNCT
taxlaw-12713	782	18	and	and	CCONJ
taxlaw-12713	782	19	state	state	NOUN
taxlaw-12713	782	20	oversight	oversight	NOUN
taxlaw-12713	782	21	of	of	ADP
taxlaw-12713	782	22	charities	charity	NOUN
taxlaw-12713	782	23	69–71	69–71	NUM
taxlaw-12713	782	24	(	(	PUNCT
taxlaw-12713	782	25	2002	2002	NUM
taxlaw-12713	782	26	)	)	PUNCT
taxlaw-12713	782	27	.	.	PUNCT
taxlaw-12713	783	1	236	236	NUM
taxlaw-12713	784	1	i	i	PRON
taxlaw-12713	784	2	d.	d.	PROPN
taxlaw-12713	784	3	at	at	ADP
taxlaw-12713	784	4	69	69	NUM
taxlaw-12713	784	5	.	.	PUNCT
taxlaw-12713	785	1	237	237	NUM
taxlaw-12713	785	2	fremont	fremont	PROPN
taxlaw-12713	785	3	-	-	PUNCT
taxlaw-12713	785	4	smith	smith	PROPN
taxlaw-12713	785	5	,	,	PUNCT
taxlaw-12713	785	6	supra	supra	PROPN
taxlaw-12713	785	7	note	note	NOUN
taxlaw-12713	785	8	60	60	NUM
taxlaw-12713	785	9	,	,	PUNCT
taxlaw-12713	785	10	at	at	ADP
taxlaw-12713	785	11	424	424	NUM
taxlaw-12713	785	12	.	.	PUNCT
taxlaw-12713	786	1	238	238	NUM
taxlaw-12713	786	2	u.s	u.s	PROPN
taxlaw-12713	786	3	.	.	PROPN
taxlaw-12713	786	4	dep’t	dep’t	PROPN
taxlaw-12713	786	5	.	.	PUNCT
taxlaw-12713	787	1	of	of	ADP
taxlaw-12713	787	2	educ	educ	PROPN
taxlaw-12713	787	3	.	.	PUNCT
taxlaw-12713	788	1	,	,	PUNCT
taxlaw-12713	788	2	an	an	DET
taxlaw-12713	788	3	overview	overview	NOUN
taxlaw-12713	788	4	of	of	ADP
taxlaw-12713	788	5	the	the	DET
taxlaw-12713	788	6	u.s	u.s	PROPN
taxlaw-12713	788	7	.	.	PROPN
taxlaw-12713	788	8	department	department	PROPN
taxlaw-12713	788	9	of	of	ADP
taxlaw-12713	788	10	education	education	PROPN
taxlaw-12713	788	11	(	(	PUNCT
taxlaw-12713	788	12	sep	sep	PROPN
taxlaw-12713	788	13	.	.	PROPN
taxlaw-12713	788	14	2010	2010	NUM
taxlaw-12713	788	15	)	)	PUNCT
taxlaw-12713	788	16	,	,	PUNCT
taxlaw-12713	788	17	https://	https://	PROPN
taxlaw-12713	788	18	www2.ed.gov/about/overview/focus/what.html	www2.ed.gov/about/overview/focus/what.html	PROPN
taxlaw-12713	788	19	[	[	X
taxlaw-12713	788	20	perma.cc/6nak-algc	perma.cc/6nak-algc	X
taxlaw-12713	788	21	]	]	X
taxlaw-12713	788	22	.	.	PUNCT
taxlaw-12713	789	1	239	239	NUM
taxlaw-12713	789	2	u.s	u.s	PROPN
taxlaw-12713	789	3	.	.	PROPN
taxlaw-12713	789	4	dep’t	dep’t	PROPN
taxlaw-12713	789	5	.	.	PUNCT
taxlaw-12713	790	1	of	of	ADP
taxlaw-12713	790	2	educ	educ	PROPN
taxlaw-12713	790	3	.	.	PUNCT
taxlaw-12713	791	1	,	,	PUNCT
taxlaw-12713	791	2	negotiated	negotiate	VERB
taxlaw-12713	791	3	rulemaking	rulemaking	NOUN
taxlaw-12713	791	4	for	for	ADP
taxlaw-12713	791	5	higher	high	ADJ
taxlaw-12713	791	6	education	education	NOUN
taxlaw-12713	791	7	2023	2023	NUM
taxlaw-12713	791	8	-	-	SYM
taxlaw-12713	791	9	2024	2024	NUM
taxlaw-12713	791	10	,	,	PUNCT
taxlaw-12713	791	11	https://ww	https://ww	NOUN
taxlaw-12713	791	12	w2.ed.gov/policy/highered/reg/hearulemaking/2023/index.html	w2.ed.gov/policy/highered/reg/hearulemaking/2023/index.html	VERB
taxlaw-12713	792	1	[	[	X
taxlaw-12713	792	2	perma.cc/n63m-ezqc	perma.cc/n63m-ezqc	X
taxlaw-12713	792	3	]	]	PUNCT
taxlaw-12713	792	4	.	.	PUNCT
taxlaw-12713	793	1	240	240	NUM
taxlaw-12713	793	2	see	see	NOUN
taxlaw-12713	793	3	,	,	PUNCT
taxlaw-12713	793	4	e.g.	e.g.	ADV
taxlaw-12713	793	5	,	,	PUNCT
taxlaw-12713	793	6	off	off	ADP
taxlaw-12713	793	7	.	.	PUNCT
taxlaw-12713	793	8	of	of	ADP
taxlaw-12713	793	9	pol’y	pol’y	PROPN
taxlaw-12713	793	10	dev	dev	PROPN
taxlaw-12713	793	11	.	.	PROPN
taxlaw-12713	793	12	&	&	CCONJ
taxlaw-12713	793	13	rsch	rsch	PROPN
taxlaw-12713	793	14	.	.	PUNCT
taxlaw-12713	793	15	,	,	PUNCT
taxlaw-12713	793	16	low	low	ADJ
taxlaw-12713	793	17	-	-	PUNCT
taxlaw-12713	793	18	income	income	NOUN
taxlaw-12713	793	19	housing	housing	NOUN
taxlaw-12713	793	20	tax	tax	NOUN
taxlaw-12713	793	21	credit	credit	NOUN
taxlaw-12713	793	22	(	(	PUNCT
taxlaw-12713	793	23	lihtc	lihtc	NOUN
taxlaw-12713	793	24	)	)	PUNCT
taxlaw-12713	793	25	,	,	PUNCT
taxlaw-12713	793	26	u.s	u.s	PROPN
taxlaw-12713	793	27	.	.	PROPN
taxlaw-12713	793	28	dep’t	dep’t	NOUN
taxlaw-12713	793	29	of	of	ADP
taxlaw-12713	793	30	hous	hous	ADJ
taxlaw-12713	793	31	.	.	PUNCT
taxlaw-12713	793	32	&	&	CCONJ
taxlaw-12713	793	33	urban	urban	PROPN
taxlaw-12713	793	34	dev	dev	PROPN
taxlaw-12713	793	35	.	.	PROPN
taxlaw-12713	793	36	,	,	PUNCT
taxlaw-12713	793	37	https://www.huduser.gov/portal/datasets/lihtc.html	https://www.huduser.gov/portal/datasets/lihtc.html	VERB
taxlaw-12713	794	1	[	[	X
taxlaw-12713	794	2	perma.cc/cqb8ade7	perma.cc/cqb8ade7	X
taxlaw-12713	794	3	]	]	X
taxlaw-12713	794	4	.	.	PUNCT
taxlaw-12713	795	1	241	241	NUM
taxlaw-12713	795	2	fremont	fremont	PROPN
taxlaw-12713	795	3	-	-	PUNCT
taxlaw-12713	795	4	smith	smith	PROPN
taxlaw-12713	795	5	,	,	PUNCT
taxlaw-12713	795	6	supra	supra	PROPN
taxlaw-12713	795	7	note	note	NOUN
taxlaw-12713	795	8	60	60	NUM
taxlaw-12713	795	9	,	,	PUNCT
taxlaw-12713	795	10	at	at	ADP
taxlaw-12713	795	11	466	466	NUM
taxlaw-12713	795	12	.	.	PUNCT
taxlaw-12713	795	13	242	242	NUM
taxlaw-12713	796	1	i	i	PRON
taxlaw-12713	796	2	d.	d.	NOUN
taxlaw-12713	796	3	243	243	NUM
taxlaw-12713	796	4	independent	independent	ADJ
taxlaw-12713	796	5	sector	sector	NOUN
taxlaw-12713	796	6	,	,	PUNCT
taxlaw-12713	796	7	principles	principle	NOUN
taxlaw-12713	796	8	for	for	ADP
taxlaw-12713	796	9	good	good	ADJ
taxlaw-12713	796	10	governance	governance	NOUN
taxlaw-12713	796	11	and	and	CCONJ
taxlaw-12713	796	12	ethical	ethical	ADJ
taxlaw-12713	796	13	practice	practice	NOUN
taxlaw-12713	796	14	:	:	PUNCT
taxlaw-12713	796	15	a	a	DET
taxlaw-12713	796	16	guide	guide	NOUN
taxlaw-12713	796	17	for	for	ADP
taxlaw-12713	796	18	charities	charity	NOUN
taxlaw-12713	796	19	and	and	CCONJ
taxlaw-12713	796	20	foundations	foundation	NOUN
taxlaw-12713	796	21	(	(	PUNCT
taxlaw-12713	796	22	2d	2d	NUM
taxlaw-12713	796	23	ed	ed	NOUN
taxlaw-12713	796	24	.	.	PROPN
taxlaw-12713	796	25	2015	2015	NUM
taxlaw-12713	796	26	)	)	PUNCT
taxlaw-12713	796	27	(	(	PUNCT
taxlaw-12713	796	28	the	the	DET
taxlaw-12713	796	29	author	author	NOUN
taxlaw-12713	796	30	was	be	AUX
taxlaw-12713	796	31	a	a	DET
taxlaw-12713	796	32	member	member	NOUN
taxlaw-12713	796	33	of	of	ADP
taxlaw-12713	796	34	the	the	DET
taxlaw-12713	796	35	advisory	advisory	ADJ
taxlaw-12713	796	36	committee	committee	NOUN
taxlaw-12713	796	37	that	that	PRON
taxlaw-12713	796	38	participated	participate	VERB
taxlaw-12713	796	39	in	in	ADP
taxlaw-12713	796	40	creating	create	VERB
taxlaw-12713	796	41	the	the	DET
taxlaw-12713	796	42	second	second	ADJ
taxlaw-12713	796	43	edition	edition	NOUN
taxlaw-12713	796	44	of	of	ADP
taxlaw-12713	796	45	these	these	DET
taxlaw-12713	796	46	principles	principle	NOUN
taxlaw-12713	796	47	)	)	PUNCT
taxlaw-12713	796	48	.	.	PUNCT
taxlaw-12713	797	1	244	244	NUM
taxlaw-12713	797	2	fremont	fremont	PROPN
taxlaw-12713	797	3	-	-	PUNCT
taxlaw-12713	797	4	smith	smith	PROPN
taxlaw-12713	797	5	,	,	PUNCT
taxlaw-12713	797	6	supra	supra	PROPN
taxlaw-12713	797	7	note	note	NOUN
taxlaw-12713	797	8	60	60	NUM
taxlaw-12713	797	9	,	,	PUNCT
taxlaw-12713	797	10	at	at	ADP
taxlaw-12713	797	11	467	467	NUM
taxlaw-12713	797	12	.	.	PROPN
taxlaw-12713	797	13	245	245	NUM
taxlaw-12713	797	14	i	i	PROPN
taxlaw-12713	797	15	d.	d.	PROPN
taxlaw-12713	797	16	2024	2024	NUM
taxlaw-12713	797	17	]	]	PUNCT
taxlaw-12713	797	18	keep	keep	VERB
taxlaw-12713	797	19	charitable	charitable	ADJ
taxlaw-12713	797	20	oversight	oversight	NOUN
taxlaw-12713	797	21	159	159	NUM
taxlaw-12713	797	22	hospital	hospital	NOUN
taxlaw-12713	797	23	association	association	NOUN
taxlaw-12713	797	24	and	and	CCONJ
taxlaw-12713	797	25	the	the	DET
taxlaw-12713	797	26	american	american	PROPN
taxlaw-12713	797	27	association	association	PROPN
taxlaw-12713	797	28	of	of	ADP
taxlaw-12713	797	29	colleges	college	NOUN
taxlaw-12713	797	30	and	and	CCONJ
taxlaw-12713	797	31	universities	university	NOUN
taxlaw-12713	797	32	that	that	PRON
taxlaw-12713	797	33	command	command	VERB
taxlaw-12713	797	34	substantial	substantial	ADJ
taxlaw-12713	797	35	attention	attention	NOUN
taxlaw-12713	797	36	of	of	ADP
taxlaw-12713	797	37	the	the	DET
taxlaw-12713	797	38	sub	sub	NOUN
taxlaw-12713	797	39	-	-	NOUN
taxlaw-12713	797	40	sector	sector	NOUN
taxlaw-12713	797	41	of	of	ADP
taxlaw-12713	797	42	charities	charity	NOUN
taxlaw-12713	797	43	such	such	ADJ
taxlaw-12713	797	44	as	as	ADP
taxlaw-12713	797	45	hospitals	hospital	NOUN
taxlaw-12713	797	46	and	and	CCONJ
taxlaw-12713	797	47	colleges	college	NOUN
taxlaw-12713	797	48	and	and	CCONJ
taxlaw-12713	797	49	universities	university	NOUN
taxlaw-12713	797	50	.	.	PUNCT
taxlaw-12713	798	1	congress	congress	PROPN
taxlaw-12713	798	2	and	and	CCONJ
taxlaw-12713	798	3	states	state	NOUN
taxlaw-12713	798	4	provide	provide	VERB
taxlaw-12713	798	5	a	a	DET
taxlaw-12713	798	6	range	range	NOUN
taxlaw-12713	798	7	of	of	ADP
taxlaw-12713	798	8	means	mean	NOUN
taxlaw-12713	798	9	for	for	ADP
taxlaw-12713	798	10	other	other	ADJ
taxlaw-12713	798	11	groups	group	NOUN
taxlaw-12713	798	12	to	to	PART
taxlaw-12713	798	13	potentially	potentially	ADV
taxlaw-12713	798	14	hold	hold	VERB
taxlaw-12713	798	15	nonprofits	nonprofit	NOUN
taxlaw-12713	798	16	accountable	accountable	ADJ
taxlaw-12713	798	17	.	.	PUNCT
taxlaw-12713	799	1	congress	congress	PROPN
taxlaw-12713	799	2	requires	require	VERB
taxlaw-12713	799	3	the	the	DET
taxlaw-12713	799	4	public	public	ADJ
taxlaw-12713	799	5	disclosure	disclosure	NOUN
taxlaw-12713	799	6	of	of	ADP
taxlaw-12713	799	7	forms	form	NOUN
taxlaw-12713	799	8	990	990	NUM
taxlaw-12713	799	9	.	.	PUNCT
taxlaw-12713	800	1	some	some	PRON
taxlaw-12713	800	2	have	have	AUX
taxlaw-12713	800	3	written	write	VERB
taxlaw-12713	800	4	about	about	ADP
taxlaw-12713	800	5	the	the	DET
taxlaw-12713	800	6	potential	potential	NOUN
taxlaw-12713	800	7	for	for	ADP
taxlaw-12713	800	8	cyber	cyber	NOUN
taxlaw-12713	800	9	-	-	PUNCT
taxlaw-12713	800	10	accountability	accountability	NOUN
taxlaw-12713	800	11	because	because	SCONJ
taxlaw-12713	800	12	of	of	ADP
taxlaw-12713	800	13	the	the	DET
taxlaw-12713	800	14	access	access	NOUN
taxlaw-12713	800	15	to	to	ADP
taxlaw-12713	800	16	such	such	ADJ
taxlaw-12713	800	17	information.246	information.246	NOUN
taxlaw-12713	800	18	the	the	DET
taxlaw-12713	800	19	press	press	NOUN
taxlaw-12713	800	20	makes	make	VERB
taxlaw-12713	800	21	use	use	NOUN
taxlaw-12713	800	22	of	of	ADP
taxlaw-12713	800	23	this	this	DET
taxlaw-12713	800	24	extensive	extensive	ADJ
taxlaw-12713	800	25	information	information	NOUN
taxlaw-12713	800	26	,	,	PUNCT
taxlaw-12713	800	27	but	but	CCONJ
taxlaw-12713	800	28	understanding	understand	VERB
taxlaw-12713	800	29	it	it	PRON
taxlaw-12713	800	30	calls	call	VERB
taxlaw-12713	800	31	for	for	ADP
taxlaw-12713	800	32	expertise	expertise	NOUN
taxlaw-12713	800	33	in	in	ADP
taxlaw-12713	800	34	law	law	NOUN
taxlaw-12713	800	35	and	and	CCONJ
taxlaw-12713	800	36	accounting	accounting	NOUN
taxlaw-12713	800	37	.	.	PUNCT
taxlaw-12713	801	1	guidestar	guidestar	PROPN
taxlaw-12713	801	2	used	use	VERB
taxlaw-12713	801	3	to	to	PART
taxlaw-12713	801	4	be	be	AUX
taxlaw-12713	801	5	the	the	DET
taxlaw-12713	801	6	main	main	ADJ
taxlaw-12713	801	7	source	source	NOUN
taxlaw-12713	801	8	of	of	ADP
taxlaw-12713	801	9	access	access	NOUN
taxlaw-12713	801	10	to	to	ADP
taxlaw-12713	801	11	this	this	DET
taxlaw-12713	801	12	data	datum	NOUN
taxlaw-12713	801	13	electronically	electronically	ADV
taxlaw-12713	801	14	but	but	CCONJ
taxlaw-12713	801	15	others	other	NOUN
taxlaw-12713	801	16	like	like	ADP
taxlaw-12713	801	17	propublica	propublica	PROPN
taxlaw-12713	801	18	have	have	AUX
taxlaw-12713	801	19	moved	move	VERB
taxlaw-12713	801	20	into	into	ADP
taxlaw-12713	801	21	the	the	DET
taxlaw-12713	801	22	space	space	NOUN
taxlaw-12713	801	23	to	to	PART
taxlaw-12713	801	24	serve	serve	VERB
taxlaw-12713	801	25	as	as	ADP
taxlaw-12713	801	26	an	an	DET
taxlaw-12713	801	27	accountability	accountability	NOUN
taxlaw-12713	801	28	agent.247	agent.247	NOUN
taxlaw-12713	801	29	nevertheless	nevertheless	ADV
taxlaw-12713	801	30	,	,	PUNCT
taxlaw-12713	801	31	there	there	PRON
taxlaw-12713	801	32	are	be	VERB
taxlaw-12713	801	33	only	only	ADV
taxlaw-12713	801	34	so	so	ADV
taxlaw-12713	801	35	many	many	ADJ
taxlaw-12713	801	36	stories	story	NOUN
taxlaw-12713	801	37	that	that	PRON
taxlaw-12713	801	38	can	can	AUX
taxlaw-12713	801	39	be	be	AUX
taxlaw-12713	801	40	written	write	VERB
taxlaw-12713	801	41	,	,	PUNCT
taxlaw-12713	801	42	and	and	CCONJ
taxlaw-12713	801	43	if	if	SCONJ
taxlaw-12713	801	44	there	there	PRON
taxlaw-12713	801	45	is	be	VERB
taxlaw-12713	801	46	no	no	DET
taxlaw-12713	801	47	regulator	regulator	NOUN
taxlaw-12713	801	48	to	to	PART
taxlaw-12713	801	49	back	back	VERB
taxlaw-12713	801	50	up	up	ADP
taxlaw-12713	801	51	and	and	CCONJ
taxlaw-12713	801	52	enforce	enforce	VERB
taxlaw-12713	801	53	the	the	DET
taxlaw-12713	801	54	rules	rule	NOUN
taxlaw-12713	801	55	,	,	PUNCT
taxlaw-12713	801	56	the	the	DET
taxlaw-12713	801	57	press	press	NOUN
taxlaw-12713	801	58	effort	effort	NOUN
taxlaw-12713	801	59	can	can	AUX
taxlaw-12713	801	60	only	only	ADV
taxlaw-12713	801	61	go	go	VERB
taxlaw-12713	801	62	so	so	ADV
taxlaw-12713	801	63	far	far	ADV
taxlaw-12713	801	64	.	.	PUNCT
taxlaw-12713	802	1	still	still	ADV
taxlaw-12713	802	2	,	,	PUNCT
taxlaw-12713	802	3	the	the	DET
taxlaw-12713	802	4	press	press	NOUN
taxlaw-12713	802	5	has	have	AUX
taxlaw-12713	802	6	been	be	AUX
taxlaw-12713	802	7	an	an	DET
taxlaw-12713	802	8	important	important	ADJ
taxlaw-12713	802	9	force	force	NOUN
taxlaw-12713	802	10	in	in	ADP
taxlaw-12713	802	11	regulating	regulate	VERB
taxlaw-12713	802	12	charity	charity	NOUN
taxlaw-12713	802	13	.	.	PUNCT
taxlaw-12713	803	1	thus	thus	ADV
taxlaw-12713	803	2	,	,	PUNCT
taxlaw-12713	803	3	there	there	PRON
taxlaw-12713	803	4	are	be	VERB
taxlaw-12713	803	5	a	a	DET
taxlaw-12713	803	6	handful	handful	NOUN
taxlaw-12713	803	7	of	of	ADP
taxlaw-12713	803	8	agencies	agency	NOUN
taxlaw-12713	803	9	that	that	PRON
taxlaw-12713	803	10	have	have	VERB
taxlaw-12713	803	11	jurisdiction	jurisdiction	NOUN
taxlaw-12713	803	12	over	over	ADP
taxlaw-12713	803	13	charity	charity	NOUN
taxlaw-12713	803	14	.	.	PUNCT
taxlaw-12713	804	1	we	we	PRON
taxlaw-12713	804	2	should	should	AUX
taxlaw-12713	804	3	not	not	PART
taxlaw-12713	804	4	forget	forget	VERB
taxlaw-12713	804	5	those	those	PRON
taxlaw-12713	804	6	.	.	PUNCT
taxlaw-12713	805	1	indeed	indeed	ADV
taxlaw-12713	805	2	,	,	PUNCT
taxlaw-12713	805	3	at	at	ADP
taxlaw-12713	805	4	times	time	NOUN
taxlaw-12713	805	5	,	,	PUNCT
taxlaw-12713	805	6	the	the	DET
taxlaw-12713	805	7	primary	primary	ADJ
taxlaw-12713	805	8	regulator	regulator	NOUN
taxlaw-12713	805	9	of	of	ADP
taxlaw-12713	805	10	hospitals	hospital	NOUN
taxlaw-12713	805	11	or	or	CCONJ
taxlaw-12713	805	12	universities	university	NOUN
taxlaw-12713	805	13	is	be	AUX
taxlaw-12713	805	14	likely	likely	ADV
taxlaw-12713	805	15	more	more	ADV
taxlaw-12713	805	16	significant	significant	ADJ
taxlaw-12713	805	17	to	to	ADP
taxlaw-12713	805	18	those	those	DET
taxlaw-12713	805	19	industries	industry	NOUN
taxlaw-12713	805	20	than	than	ADP
taxlaw-12713	805	21	the	the	DET
taxlaw-12713	805	22	irs	irs	PROPN
taxlaw-12713	805	23	or	or	CCONJ
taxlaw-12713	805	24	state	state	NOUN
taxlaw-12713	805	25	charity	charity	NOUN
taxlaw-12713	805	26	aspect	aspect	NOUN
taxlaw-12713	805	27	of	of	ADP
taxlaw-12713	805	28	their	their	PRON
taxlaw-12713	805	29	operation	operation	NOUN
taxlaw-12713	805	30	.	.	PUNCT
taxlaw-12713	806	1	the	the	DET
taxlaw-12713	806	2	fact	fact	NOUN
taxlaw-12713	806	3	that	that	SCONJ
taxlaw-12713	806	4	congress	congress	PROPN
taxlaw-12713	806	5	has	have	AUX
taxlaw-12713	806	6	made	make	VERB
taxlaw-12713	806	7	form	form	NOUN
taxlaw-12713	806	8	990s	990	NOUN
taxlaw-12713	806	9	available	available	ADJ
taxlaw-12713	806	10	has	have	AUX
taxlaw-12713	806	11	been	be	AUX
taxlaw-12713	806	12	a	a	DET
taxlaw-12713	806	13	success	success	NOUN
taxlaw-12713	806	14	story	story	NOUN
taxlaw-12713	806	15	in	in	ADP
taxlaw-12713	806	16	regulation	regulation	NOUN
taxlaw-12713	806	17	in	in	ADP
taxlaw-12713	806	18	part	part	NOUN
taxlaw-12713	806	19	.	.	PUNCT
taxlaw-12713	807	1	the	the	DET
taxlaw-12713	807	2	press	press	NOUN
taxlaw-12713	807	3	has	have	AUX
taxlaw-12713	807	4	used	use	VERB
taxlaw-12713	807	5	this	this	DET
taxlaw-12713	807	6	information	information	NOUN
taxlaw-12713	807	7	.	.	PUNCT
taxlaw-12713	808	1	but	but	CCONJ
taxlaw-12713	808	2	it	it	PRON
taxlaw-12713	808	3	is	be	AUX
taxlaw-12713	808	4	difficult	difficult	ADJ
taxlaw-12713	808	5	to	to	PART
taxlaw-12713	808	6	use	use	VERB
taxlaw-12713	808	7	it	it	PRON
taxlaw-12713	808	8	as	as	SCONJ
taxlaw-12713	808	9	it	it	PRON
taxlaw-12713	808	10	requires	require	VERB
taxlaw-12713	808	11	expert	expert	ADJ
taxlaw-12713	808	12	knowledge	knowledge	NOUN
taxlaw-12713	808	13	to	to	PART
taxlaw-12713	808	14	interpret	interpret	VERB
taxlaw-12713	808	15	what	what	PRON
taxlaw-12713	808	16	is	be	AUX
taxlaw-12713	808	17	going	go	VERB
taxlaw-12713	808	18	on	on	ADP
taxlaw-12713	808	19	.	.	PUNCT
taxlaw-12713	809	1	iii	iii	X
taxlaw-12713	809	2	.	.	PUNCT
taxlaw-12713	810	1	proposals	proposal	NOUN
taxlaw-12713	810	2	to	to	PART
taxlaw-12713	810	3	remove	remove	VERB
taxlaw-12713	810	4	charitable	charitable	ADJ
taxlaw-12713	810	5	oversight	oversight	NOUN
taxlaw-12713	810	6	there	there	PRON
taxlaw-12713	810	7	is	be	VERB
taxlaw-12713	810	8	no	no	DET
taxlaw-12713	810	9	shortage	shortage	NOUN
taxlaw-12713	810	10	of	of	ADP
taxlaw-12713	810	11	concern	concern	NOUN
taxlaw-12713	810	12	regarding	regard	VERB
taxlaw-12713	810	13	the	the	DET
taxlaw-12713	810	14	regulation	regulation	NOUN
taxlaw-12713	810	15	of	of	ADP
taxlaw-12713	810	16	charity	charity	NOUN
taxlaw-12713	810	17	.	.	PUNCT
taxlaw-12713	811	1	it	it	PRON
taxlaw-12713	811	2	is	be	AUX
taxlaw-12713	811	3	cogently	cogently	ADV
taxlaw-12713	811	4	expressed	express	VERB
taxlaw-12713	811	5	through	through	ADP
taxlaw-12713	811	6	studies	study	NOUN
taxlaw-12713	811	7	,	,	PUNCT
taxlaw-12713	811	8	reports	report	NOUN
taxlaw-12713	811	9	,	,	PUNCT
taxlaw-12713	811	10	and	and	CCONJ
taxlaw-12713	811	11	proposals	proposal	NOUN
taxlaw-12713	811	12	to	to	PART
taxlaw-12713	811	13	solve	solve	VERB
taxlaw-12713	811	14	the	the	DET
taxlaw-12713	811	15	problem	problem	NOUN
taxlaw-12713	811	16	.	.	PUNCT
taxlaw-12713	812	1	in	in	ADP
taxlaw-12713	812	2	just	just	ADV
taxlaw-12713	812	3	recent	recent	ADJ
taxlaw-12713	812	4	history	history	NOUN
taxlaw-12713	812	5	,	,	PUNCT
taxlaw-12713	812	6	senator	senator	NOUN
taxlaw-12713	812	7	grassley	grassley	PROPN
taxlaw-12713	812	8	,	,	PUNCT
taxlaw-12713	812	9	in	in	ADP
taxlaw-12713	812	10	the	the	DET
taxlaw-12713	812	11	mid-2000s	mid-2000s	PROPN
taxlaw-12713	812	12	,	,	PUNCT
taxlaw-12713	812	13	pushed	push	VERB
taxlaw-12713	812	14	the	the	DET
taxlaw-12713	812	15	senate	senate	PROPN
taxlaw-12713	812	16	finance	finance	PROPN
taxlaw-12713	812	17	committee	committee	PROPN
taxlaw-12713	812	18	to	to	PART
taxlaw-12713	812	19	explore	explore	VERB
taxlaw-12713	812	20	a	a	DET
taxlaw-12713	812	21	range	range	NOUN
taxlaw-12713	812	22	of	of	ADP
taxlaw-12713	812	23	solutions	solution	NOUN
taxlaw-12713	812	24	to	to	ADP
taxlaw-12713	812	25	charity	charity	NOUN
taxlaw-12713	812	26	regulation	regulation	NOUN
taxlaw-12713	812	27	including	include	VERB
taxlaw-12713	812	28	publishing	publish	VERB
taxlaw-12713	812	29	a	a	DET
taxlaw-12713	812	30	discussion	discussion	NOUN
taxlaw-12713	812	31	draft	draft	NOUN
taxlaw-12713	812	32	of	of	ADP
taxlaw-12713	812	33	some	some	DET
taxlaw-12713	812	34	potential	potential	ADJ
taxlaw-12713	812	35	solutions.248	solutions.248	NOUN
taxlaw-12713	812	36	before	before	ADP
taxlaw-12713	812	37	these	these	DET
taxlaw-12713	812	38	more	more	ADV
taxlaw-12713	812	39	recent	recent	ADJ
taxlaw-12713	812	40	efforts	effort	NOUN
taxlaw-12713	812	41	,	,	PUNCT
taxlaw-12713	812	42	long	long	ADJ
taxlaw-12713	812	43	and	and	CCONJ
taxlaw-12713	812	44	intense	intense	ADJ
taxlaw-12713	812	45	work	work	NOUN
taxlaw-12713	812	46	went	go	VERB
taxlaw-12713	812	47	into	into	ADP
taxlaw-12713	812	48	thinking	thinking	NOUN
taxlaw-12713	812	49	through	through	ADP
taxlaw-12713	812	50	issues	issue	NOUN
taxlaw-12713	812	51	of	of	ADP
taxlaw-12713	812	52	charity	charity	NOUN
taxlaw-12713	812	53	to	to	PART
taxlaw-12713	812	54	support	support	VERB
taxlaw-12713	812	55	the	the	DET
taxlaw-12713	812	56	enactment	enactment	NOUN
taxlaw-12713	812	57	of	of	ADP
taxlaw-12713	812	58	the	the	DET
taxlaw-12713	812	59	1969	1969	NUM
taxlaw-12713	812	60	tax	tax	NOUN
taxlaw-12713	812	61	reform	reform	NOUN
taxlaw-12713	812	62	act249	act249	PROPN
taxlaw-12713	812	63	that	that	PRON
taxlaw-12713	812	64	transformed	transform	VERB
taxlaw-12713	812	65	charity	charity	NOUN
taxlaw-12713	812	66	regulation	regulation	NOUN
taxlaw-12713	812	67	at	at	ADP
taxlaw-12713	812	68	the	the	DET
taxlaw-12713	812	69	irs	irs	PROPN
taxlaw-12713	812	70	.	.	PUNCT
taxlaw-12713	813	1	leading	lead	VERB
taxlaw-12713	813	2	up	up	ADP
taxlaw-12713	813	3	to	to	ADP
taxlaw-12713	813	4	that	that	DET
taxlaw-12713	813	5	act	act	NOUN
taxlaw-12713	813	6	,	,	PUNCT
taxlaw-12713	813	7	the	the	DET
taxlaw-12713	813	8	treasury	treasury	PROPN
taxlaw-12713	813	9	department	department	PROPN
taxlaw-12713	813	10	conducted	conduct	VERB
taxlaw-12713	813	11	a	a	DET
taxlaw-12713	813	12	significant	significant	ADJ
taxlaw-12713	813	13	study	study	NOUN
taxlaw-12713	813	14	on	on	ADP
taxlaw-12713	813	15	wealth	wealth	NOUN
taxlaw-12713	813	16	and	and	CCONJ
taxlaw-12713	813	17	charitable	charitable	ADJ
taxlaw-12713	813	18	tax	tax	NOUN
taxlaw-12713	813	19	benefits	benefit	NOUN
taxlaw-12713	813	20	that	that	PRON
taxlaw-12713	813	21	it	it	PRON
taxlaw-12713	813	22	published	publish	VERB
taxlaw-12713	813	23	in	in	ADP
taxlaw-12713	813	24	1965	1965	NUM
taxlaw-12713	813	25	where	where	SCONJ
taxlaw-12713	813	26	it	it	PRON
taxlaw-12713	813	27	made	make	VERB
taxlaw-12713	813	28	recommendations	recommendation	NOUN
taxlaw-12713	813	29	on	on	ADP
taxlaw-12713	813	30	private	private	ADJ
taxlaw-12713	813	31	philanthropy.250	philanthropy.250	PROPN
taxlaw-12713	813	32	in	in	ADP
taxlaw-12713	813	33	the	the	DET
taxlaw-12713	813	34	mid-1970s	mid-1970	NOUN
taxlaw-12713	813	35	,	,	PUNCT
taxlaw-12713	813	36	the	the	DET
taxlaw-12713	813	37	privately	privately	ADV
taxlaw-12713	813	38	created	create	VERB
taxlaw-12713	813	39	filer	filer	NOUN
taxlaw-12713	813	40	commission	commission	NOUN
taxlaw-12713	813	41	published	publish	VERB
taxlaw-12713	813	42	a	a	DET
taxlaw-12713	813	43	study	study	NOUN
taxlaw-12713	813	44	considering	consider	VERB
taxlaw-12713	813	45	federal	federal	ADJ
taxlaw-12713	813	46	oversight	oversight	NOUN
taxlaw-12713	813	47	of	of	ADP
taxlaw-12713	813	48	charity.251	charity.251	NOUN
taxlaw-12713	813	49	the	the	DET
taxlaw-12713	813	50	authors	author	NOUN
taxlaw-12713	813	51	concluded	conclude	VERB
taxlaw-12713	813	52	that	that	SCONJ
taxlaw-12713	813	53	the	the	DET
taxlaw-12713	813	54	irs	irs	PROPN
taxlaw-12713	813	55	should	should	AUX
taxlaw-12713	813	56	continue	continue	VERB
taxlaw-12713	813	57	to	to	PART
taxlaw-12713	813	58	be	be	AUX
taxlaw-12713	813	59	the	the	DET
taxlaw-12713	813	60	federal	federal	ADJ
taxlaw-12713	813	61	regulator	regulator	NOUN
taxlaw-12713	813	62	of	of	ADP
taxlaw-12713	813	63	choice,252	choice,252	PROPN
taxlaw-12713	814	1	but	but	CCONJ
taxlaw-12713	814	2	it	it	PRON
taxlaw-12713	814	3	also	also	ADV
taxlaw-12713	814	4	prominently	prominently	ADV
taxlaw-12713	814	5	discussed	discuss	VERB
taxlaw-12713	814	6	another	another	DET
taxlaw-12713	814	7	group	group	NOUN
taxlaw-12713	814	8	studying	study	VERB
taxlaw-12713	814	9	the	the	DET
taxlaw-12713	814	10	246	246	NUM
taxlaw-12713	814	11	caroline	caroline	PROPN
taxlaw-12713	814	12	k.	k.	PROPN
taxlaw-12713	814	13	craig	craig	PROPN
taxlaw-12713	814	14	,	,	PUNCT
taxlaw-12713	814	15	the	the	DET
taxlaw-12713	814	16	internet	internet	NOUN
taxlaw-12713	814	17	brings	bring	VERB
taxlaw-12713	814	18	‘	'	PUNCT
taxlaw-12713	814	19	cyber	cyber	NOUN
taxlaw-12713	814	20	-	-	PUNCT
taxlaw-12713	814	21	accountability	accountability	NOUN
taxlaw-12713	814	22	’	'	PUNCT
taxlaw-12713	814	23	to	to	ADP
taxlaw-12713	814	24	the	the	DET
taxlaw-12713	814	25	nonprofit	nonprofit	ADJ
taxlaw-12713	814	26	sector	sector	NOUN
taxlaw-12713	814	27	,	,	PUNCT
taxlaw-12713	814	28	13	13	NUM
taxlaw-12713	814	29	j.	j.	PROPN
taxlaw-12713	814	30	tax’n	tax’n	PROPN
taxlaw-12713	814	31	ex	ex	PROPN
taxlaw-12713	814	32	.	.	PROPN
taxlaw-12713	814	33	org	org	PROPN
taxlaw-12713	814	34	.	.	PUNCT
taxlaw-12713	815	1	82	82	NUM
taxlaw-12713	815	2	(	(	PUNCT
taxlaw-12713	815	3	2001	2001	NUM
taxlaw-12713	815	4	)	)	PUNCT
taxlaw-12713	816	1	;	;	PUNCT
taxlaw-12713	816	2	see	see	VERB
taxlaw-12713	816	3	also	also	ADV
taxlaw-12713	816	4	evelyn	evelyn	PROPN
taxlaw-12713	816	5	brody	brody	PROPN
taxlaw-12713	816	6	,	,	PUNCT
taxlaw-12713	816	7	sunshine	sunshine	NOUN
taxlaw-12713	816	8	and	and	CCONJ
taxlaw-12713	816	9	shadows	shadow	NOUN
taxlaw-12713	816	10	on	on	ADP
taxlaw-12713	816	11	charity	charity	NOUN
taxlaw-12713	816	12	governance	governance	NOUN
taxlaw-12713	816	13	:	:	PUNCT
taxlaw-12713	816	14	public	public	ADJ
taxlaw-12713	816	15	disclosure	disclosure	NOUN
taxlaw-12713	816	16	as	as	ADP
taxlaw-12713	816	17	a	a	DET
taxlaw-12713	816	18	regulatory	regulatory	ADJ
taxlaw-12713	816	19	tool	tool	NOUN
taxlaw-12713	816	20	,	,	PUNCT
taxlaw-12713	816	21	12	12	NUM
taxlaw-12713	816	22	fla	fla	NOUN
taxlaw-12713	816	23	.	.	PUNCT
taxlaw-12713	817	1	tax	tax	PROPN
taxlaw-12713	817	2	rev	rev	PROPN
taxlaw-12713	817	3	.	.	PROPN
taxlaw-12713	817	4	183	183	NUM
taxlaw-12713	817	5	(	(	PUNCT
taxlaw-12713	817	6	2012	2012	NUM
taxlaw-12713	817	7	)	)	PUNCT
taxlaw-12713	817	8	.	.	PUNCT
taxlaw-12713	818	1	247	247	NUM
taxlaw-12713	818	2	andrea	andrea	PROPN
taxlaw-12713	818	3	suozzo	suozzo	VERB
taxlaw-12713	818	4	et	et	PROPN
taxlaw-12713	818	5	al	al	PROPN
taxlaw-12713	818	6	.	.	PROPN
taxlaw-12713	818	7	,	,	PUNCT
taxlaw-12713	818	8	nonprofit	nonprofit	ADJ
taxlaw-12713	818	9	explorer	explorer	PROPN
taxlaw-12713	818	10	,	,	PUNCT
taxlaw-12713	818	11	propublica	propublica	PROPN
taxlaw-12713	818	12	,	,	PUNCT
taxlaw-12713	818	13	https://projects.propublica.org/nonprof	https://projects.propublica.org/nonprof	PROPN
taxlaw-12713	818	14	its/.	its/.	NOUN
taxlaw-12713	818	15	248	248	NUM
taxlaw-12713	818	16	staff	staff	NOUN
taxlaw-12713	818	17	of	of	ADP
taxlaw-12713	818	18	the	the	DET
taxlaw-12713	818	19	joint	joint	ADJ
taxlaw-12713	818	20	comm	comm	NOUN
taxlaw-12713	818	21	.	.	PUNCT
taxlaw-12713	819	1	on	on	ADP
taxlaw-12713	819	2	taxation	taxation	NOUN
taxlaw-12713	819	3	,	,	PUNCT
taxlaw-12713	819	4	108th	108th	ADJ
taxlaw-12713	819	5	cong	cong	NOUN
taxlaw-12713	819	6	.	.	PUNCT
taxlaw-12713	819	7	,	,	PUNCT
taxlaw-12713	819	8	tax	tax	NOUN
taxlaw-12713	819	9	exempt	exempt	ADJ
taxlaw-12713	819	10	governance	governance	NOUN
taxlaw-12713	819	11	proposals	proposal	NOUN
taxlaw-12713	819	12	:	:	PUNCT
taxlaw-12713	819	13	staff	staff	NOUN
taxlaw-12713	819	14	discussion	discussion	NOUN
taxlaw-12713	819	15	draft	draft	NOUN
taxlaw-12713	819	16	(	(	PUNCT
taxlaw-12713	819	17	2004	2004	NUM
taxlaw-12713	819	18	)	)	PUNCT
taxlaw-12713	819	19	.	.	PUNCT
taxlaw-12713	820	1	249	249	NUM
taxlaw-12713	820	2	fishman	fishman	PROPN
taxlaw-12713	820	3	,	,	PUNCT
taxlaw-12713	820	4	supra	supra	PROPN
taxlaw-12713	820	5	note	note	PROPN
taxlaw-12713	820	6	175	175	NUM
taxlaw-12713	820	7	.	.	PUNCT
taxlaw-12713	821	1	250	250	NUM
taxlaw-12713	821	2	staff	staff	NOUN
taxlaw-12713	821	3	of	of	ADP
taxlaw-12713	821	4	s.	s.	PROPN
taxlaw-12713	821	5	comm	comm	PROPN
taxlaw-12713	821	6	.	.	PUNCT
taxlaw-12713	822	1	on	on	ADP
taxlaw-12713	822	2	fin	fin	PROPN
taxlaw-12713	822	3	.	.	PUNCT
taxlaw-12713	822	4	,	,	PUNCT
taxlaw-12713	822	5	89th	89th	ADJ
taxlaw-12713	822	6	cong	cong	NOUN
taxlaw-12713	822	7	.	.	PROPN
taxlaw-12713	822	8	,	,	PUNCT
taxlaw-12713	822	9	treasury	treasury	PROPN
taxlaw-12713	822	10	dep’t	dep’t	PROPN
taxlaw-12713	822	11	rep	rep	PROPN
taxlaw-12713	822	12	.	.	PROPN
taxlaw-12713	822	13	on	on	ADP
taxlaw-12713	822	14	priv	priv	PROPN
taxlaw-12713	822	15	.	.	PUNCT
taxlaw-12713	822	16	founds	found	VERB
taxlaw-12713	822	17	.	.	PUNCT
taxlaw-12713	823	1	(	(	PUNCT
taxlaw-12713	823	2	comm	comm	NOUN
taxlaw-12713	823	3	.	.	PUNCT
taxlaw-12713	824	1	print	print	NOUN
taxlaw-12713	824	2	1965	1965	NUM
taxlaw-12713	824	3	)	)	PUNCT
taxlaw-12713	824	4	.	.	PUNCT
taxlaw-12713	825	1	251	251	NUM
taxlaw-12713	825	2	ginsburg	ginsburg	PROPN
taxlaw-12713	825	3	et	et	PROPN
taxlaw-12713	825	4	al	al	PROPN
taxlaw-12713	825	5	.	.	PROPN
taxlaw-12713	825	6	,	,	PUNCT
taxlaw-12713	825	7	supra	supra	PROPN
taxlaw-12713	825	8	note	note	NOUN
taxlaw-12713	825	9	7	7	NUM
taxlaw-12713	825	10	.	.	NUM
taxlaw-12713	825	11	252	252	NUM
taxlaw-12713	826	1	i	i	PRON
taxlaw-12713	826	2	d.	d.	PROPN
taxlaw-12713	826	3	at	at	ADP
taxlaw-12713	826	4	2578	2578	NUM
taxlaw-12713	826	5	.	.	PUNCT
taxlaw-12713	827	1	160	160	NUM
taxlaw-12713	827	2	columbia	columbia	PROPN
taxlaw-12713	827	3	journal	journal	PROPN
taxlaw-12713	827	4	of	of	ADP
taxlaw-12713	827	5	tax	tax	NOUN
taxlaw-12713	827	6	law	law	NOUN
taxlaw-12713	827	7	[	[	X
taxlaw-12713	827	8	vol	vol	NOUN
taxlaw-12713	827	9	15:2	15:2	NUM
taxlaw-12713	827	10	issue	issue	NOUN
taxlaw-12713	827	11	that	that	PRON
taxlaw-12713	827	12	recommended	recommend	VERB
taxlaw-12713	827	13	the	the	DET
taxlaw-12713	827	14	creation	creation	NOUN
taxlaw-12713	827	15	of	of	ADP
taxlaw-12713	827	16	a	a	DET
taxlaw-12713	827	17	new	new	ADJ
taxlaw-12713	827	18	federal	federal	ADJ
taxlaw-12713	827	19	agency	agency	NOUN
taxlaw-12713	827	20	to	to	PART
taxlaw-12713	827	21	oversee	oversee	VERB
taxlaw-12713	827	22	charity.253	charity.253	INTJ
taxlaw-12713	827	23	the	the	DET
taxlaw-12713	827	24	solutions	solution	NOUN
taxlaw-12713	827	25	over	over	ADP
taxlaw-12713	827	26	time	time	NOUN
taxlaw-12713	827	27	have	have	AUX
taxlaw-12713	827	28	been	be	AUX
taxlaw-12713	827	29	quite	quite	ADV
taxlaw-12713	827	30	varied	varied	ADJ
taxlaw-12713	827	31	and	and	CCONJ
taxlaw-12713	827	32	include	include	VERB
taxlaw-12713	827	33	public	public	ADJ
taxlaw-12713	827	34	and	and	CCONJ
taxlaw-12713	827	35	private	private	ADJ
taxlaw-12713	827	36	and	and	CCONJ
taxlaw-12713	827	37	state	state	NOUN
taxlaw-12713	827	38	and	and	CCONJ
taxlaw-12713	827	39	federal	federal	ADJ
taxlaw-12713	827	40	approaches	approach	NOUN
taxlaw-12713	827	41	as	as	ADV
taxlaw-12713	827	42	well	well	ADV
taxlaw-12713	827	43	as	as	ADP
taxlaw-12713	827	44	relatively	relatively	ADV
taxlaw-12713	827	45	simple	simple	ADJ
taxlaw-12713	827	46	fixes	fix	NOUN
taxlaw-12713	827	47	to	to	ADP
taxlaw-12713	827	48	wholesale	wholesale	ADJ
taxlaw-12713	827	49	removal	removal	NOUN
taxlaw-12713	827	50	.	.	PUNCT
taxlaw-12713	828	1	this	this	DET
taxlaw-12713	828	2	part	part	NOUN
taxlaw-12713	828	3	iii	iii	NUM
taxlaw-12713	828	4	considers	consider	VERB
taxlaw-12713	828	5	some	some	PRON
taxlaw-12713	828	6	of	of	ADP
taxlaw-12713	828	7	those	those	DET
taxlaw-12713	828	8	efforts	effort	NOUN
taxlaw-12713	828	9	.	.	PUNCT
taxlaw-12713	829	1	a.	a.	NOUN
taxlaw-12713	829	2	some	some	DET
taxlaw-12713	829	3	state	state	NOUN
taxlaw-12713	829	4	and	and	CCONJ
taxlaw-12713	829	5	federal	federal	ADJ
taxlaw-12713	829	6	recommendations	recommendation	NOUN
taxlaw-12713	829	7	for	for	ADP
taxlaw-12713	829	8	modest	modest	ADJ
taxlaw-12713	829	9	change	change	NOUN
taxlaw-12713	829	10	scholars	scholar	NOUN
taxlaw-12713	829	11	have	have	AUX
taxlaw-12713	829	12	discussed	discuss	VERB
taxlaw-12713	829	13	the	the	DET
taxlaw-12713	829	14	need	need	NOUN
taxlaw-12713	829	15	for	for	ADP
taxlaw-12713	829	16	significant	significant	ADJ
taxlaw-12713	829	17	improvement	improvement	NOUN
taxlaw-12713	829	18	of	of	ADP
taxlaw-12713	829	19	charitable	charitable	ADJ
taxlaw-12713	829	20	regulation	regulation	NOUN
taxlaw-12713	829	21	for	for	ADP
taxlaw-12713	829	22	a	a	DET
taxlaw-12713	829	23	long	long	ADJ
taxlaw-12713	829	24	time	time	NOUN
taxlaw-12713	829	25	.	.	PUNCT
taxlaw-12713	830	1	some	some	PRON
taxlaw-12713	830	2	of	of	ADP
taxlaw-12713	830	3	the	the	DET
taxlaw-12713	830	4	efforts	effort	NOUN
taxlaw-12713	830	5	are	be	AUX
taxlaw-12713	830	6	state	state	NOUN
taxlaw-12713	830	7	-	-	PUNCT
taxlaw-12713	830	8	focused	focus	VERB
taxlaw-12713	830	9	.	.	PUNCT
taxlaw-12713	831	1	in	in	ADP
taxlaw-12713	831	2	1960	1960	NUM
taxlaw-12713	831	3	,	,	PUNCT
taxlaw-12713	831	4	before	before	ADP
taxlaw-12713	831	5	the	the	DET
taxlaw-12713	831	6	reform	reform	NOUN
taxlaw-12713	831	7	to	to	ADP
taxlaw-12713	831	8	the	the	DET
taxlaw-12713	831	9	irs	irs	PROPN
taxlaw-12713	831	10	in	in	ADP
taxlaw-12713	831	11	1969	1969	NUM
taxlaw-12713	831	12	,	,	PUNCT
taxlaw-12713	831	13	karst	karst	PROPN
taxlaw-12713	831	14	proposed	propose	VERB
taxlaw-12713	831	15	a	a	DET
taxlaw-12713	831	16	state	state	NOUN
taxlaw-12713	831	17	board	board	NOUN
taxlaw-12713	831	18	of	of	ADP
taxlaw-12713	831	19	private	private	ADJ
taxlaw-12713	831	20	charities	charity	NOUN
taxlaw-12713	831	21	to	to	PART
taxlaw-12713	831	22	regulate	regulate	VERB
taxlaw-12713	831	23	charities	charity	NOUN
taxlaw-12713	831	24	like	like	ADP
taxlaw-12713	831	25	the	the	DET
taxlaw-12713	831	26	english	english	ADJ
taxlaw-12713	831	27	model	model	NOUN
taxlaw-12713	831	28	,	,	PUNCT
taxlaw-12713	831	29	which	which	PRON
taxlaw-12713	831	30	employs	employ	VERB
taxlaw-12713	831	31	a	a	DET
taxlaw-12713	831	32	charity	charity	NOUN
taxlaw-12713	831	33	commission.254	commission.254	PROPN
taxlaw-12713	831	34	jim	jim	PROPN
taxlaw-12713	831	35	fishman	fishman	PROPN
taxlaw-12713	831	36	argued	argue	VERB
taxlaw-12713	831	37	in	in	ADP
taxlaw-12713	831	38	1985	1985	NUM
taxlaw-12713	831	39	for	for	ADP
taxlaw-12713	831	40	an	an	DET
taxlaw-12713	831	41	expanded	expand	VERB
taxlaw-12713	831	42	use	use	NOUN
taxlaw-12713	831	43	of	of	ADP
taxlaw-12713	831	44	relator	relator	NOUN
taxlaw-12713	831	45	status	status	NOUN
taxlaw-12713	831	46	to	to	PART
taxlaw-12713	831	47	allow	allow	VERB
taxlaw-12713	831	48	private	private	ADJ
taxlaw-12713	831	49	modes	mode	NOUN
taxlaw-12713	831	50	of	of	ADP
taxlaw-12713	831	51	enforcement	enforcement	NOUN
taxlaw-12713	831	52	given	give	VERB
taxlaw-12713	831	53	the	the	DET
taxlaw-12713	831	54	anemic	anemic	ADJ
taxlaw-12713	831	55	enforcement	enforcement	NOUN
taxlaw-12713	831	56	by	by	ADP
taxlaw-12713	831	57	attorneys	attorney	NOUN
taxlaw-12713	831	58	general	general	ADJ
taxlaw-12713	831	59	in	in	ADP
taxlaw-12713	831	60	most	most	ADJ
taxlaw-12713	831	61	states.255	states.255	NOUN
taxlaw-12713	831	62	in	in	ADP
taxlaw-12713	831	63	an	an	DET
taxlaw-12713	831	64	effort	effort	NOUN
taxlaw-12713	831	65	to	to	PART
taxlaw-12713	831	66	modify	modify	VERB
taxlaw-12713	831	67	the	the	DET
taxlaw-12713	831	68	law	law	NOUN
taxlaw-12713	831	69	but	but	CCONJ
taxlaw-12713	831	70	continue	continue	VERB
taxlaw-12713	831	71	to	to	PART
taxlaw-12713	831	72	use	use	VERB
taxlaw-12713	831	73	the	the	DET
taxlaw-12713	831	74	same	same	ADJ
taxlaw-12713	831	75	structure	structure	NOUN
taxlaw-12713	831	76	generally	generally	ADV
taxlaw-12713	831	77	,	,	PUNCT
taxlaw-12713	831	78	deborah	deborah	PROPN
taxlaw-12713	831	79	demott	demott	PROPN
taxlaw-12713	831	80	argued	argue	VERB
taxlaw-12713	831	81	in	in	ADP
taxlaw-12713	831	82	the	the	DET
taxlaw-12713	831	83	early	early	ADJ
taxlaw-12713	831	84	1990s	1990	NOUN
taxlaw-12713	831	85	that	that	SCONJ
taxlaw-12713	831	86	the	the	DET
taxlaw-12713	831	87	trend	trend	NOUN
taxlaw-12713	831	88	to	to	PART
taxlaw-12713	831	89	adopt	adopt	VERB
taxlaw-12713	831	90	duty	duty	NOUN
taxlaw-12713	831	91	of	of	ADP
taxlaw-12713	831	92	loyalty	loyalty	NOUN
taxlaw-12713	831	93	standards	standard	NOUN
taxlaw-12713	831	94	of	of	ADP
taxlaw-12713	831	95	for	for	ADP
taxlaw-12713	831	96	-	-	PUNCT
taxlaw-12713	831	97	profit	profit	NOUN
taxlaw-12713	831	98	corporations	corporation	NOUN
taxlaw-12713	831	99	where	where	SCONJ
taxlaw-12713	831	100	conflicts	conflict	NOUN
taxlaw-12713	831	101	can	can	AUX
taxlaw-12713	831	102	be	be	AUX
taxlaw-12713	831	103	easily	easily	ADV
taxlaw-12713	831	104	waived	waive	VERB
taxlaw-12713	831	105	was	be	AUX
taxlaw-12713	831	106	a	a	DET
taxlaw-12713	831	107	mistake.256	mistake.256	PROPN
taxlaw-12713	831	108	some	some	DET
taxlaw-12713	831	109	state	state	NOUN
taxlaw-12713	831	110	-	-	PUNCT
taxlaw-12713	831	111	level	level	NOUN
taxlaw-12713	831	112	suggestions	suggestion	NOUN
taxlaw-12713	831	113	have	have	AUX
taxlaw-12713	831	114	focused	focus	VERB
taxlaw-12713	831	115	on	on	ADP
taxlaw-12713	831	116	transparency	transparency	NOUN
taxlaw-12713	831	117	.	.	PUNCT
taxlaw-12713	832	1	evelyn	evelyn	PROPN
taxlaw-12713	832	2	brody	brody	PROPN
taxlaw-12713	832	3	,	,	PUNCT
taxlaw-12713	832	4	for	for	ADP
taxlaw-12713	832	5	instance	instance	NOUN
taxlaw-12713	832	6	,	,	PUNCT
taxlaw-12713	832	7	encouraged	encourage	VERB
taxlaw-12713	832	8	states	state	NOUN
taxlaw-12713	832	9	to	to	PART
taxlaw-12713	832	10	consider	consider	VERB
taxlaw-12713	832	11	publicly	publicly	ADV
taxlaw-12713	832	12	reporting	report	VERB
taxlaw-12713	832	13	about	about	ADP
taxlaw-12713	832	14	their	their	PRON
taxlaw-12713	832	15	enforcement	enforcement	NOUN
taxlaw-12713	832	16	activity	activity	NOUN
taxlaw-12713	832	17	such	such	ADJ
taxlaw-12713	832	18	as	as	SCONJ
taxlaw-12713	832	19	had	have	AUX
taxlaw-12713	832	20	been	be	AUX
taxlaw-12713	832	21	done	do	VERB
taxlaw-12713	832	22	in	in	ADP
taxlaw-12713	832	23	part	part	NOUN
taxlaw-12713	832	24	by	by	ADP
taxlaw-12713	832	25	the	the	DET
taxlaw-12713	832	26	pennsylvania	pennsylvania	PROPN
taxlaw-12713	832	27	and	and	CCONJ
taxlaw-12713	832	28	massachusetts	massachusetts	PROPN
taxlaw-12713	832	29	attorneys	attorney	NOUN
taxlaw-12713	832	30	general.257	general.257	NOUN
taxlaw-12713	832	31	manne	manne	PROPN
taxlaw-12713	832	32	argued	argue	VERB
taxlaw-12713	832	33	for	for	ADP
taxlaw-12713	832	34	creating	create	VERB
taxlaw-12713	832	35	private	private	ADJ
taxlaw-12713	832	36	for	for	ADP
taxlaw-12713	832	37	-	-	PUNCT
taxlaw-12713	832	38	profit	profit	NOUN
taxlaw-12713	832	39	monitoring	monitoring	NOUN
taxlaw-12713	832	40	companies.258	companies.258	NUM
taxlaw-12713	832	41	in	in	ADP
taxlaw-12713	832	42	a	a	DET
taxlaw-12713	832	43	federally	federally	ADV
taxlaw-12713	832	44	focused	focused	ADJ
taxlaw-12713	832	45	fiduciary	fiduciary	ADJ
taxlaw-12713	832	46	duty	duty	NOUN
taxlaw-12713	832	47	governance	governance	NOUN
taxlaw-12713	832	48	-	-	PUNCT
taxlaw-12713	832	49	based	base	VERB
taxlaw-12713	832	50	proposal	proposal	NOUN
taxlaw-12713	832	51	,	,	PUNCT
taxlaw-12713	832	52	henry	henry	PROPN
taxlaw-12713	832	53	hansmann	hansmann	PROPN
taxlaw-12713	832	54	,	,	PUNCT
taxlaw-12713	832	55	in	in	ADP
taxlaw-12713	832	56	the	the	DET
taxlaw-12713	832	57	early	early	ADJ
taxlaw-12713	832	58	1980s	1980s	NUM
taxlaw-12713	832	59	,	,	PUNCT
taxlaw-12713	832	60	suggested	suggest	VERB
taxlaw-12713	832	61	extending	extend	VERB
taxlaw-12713	832	62	a	a	DET
taxlaw-12713	832	63	strict	strict	ADJ
taxlaw-12713	832	64	prohibition	prohibition	NOUN
taxlaw-12713	832	65	on	on	ADP
taxlaw-12713	832	66	selfdealing	selfdeale	VERB
taxlaw-12713	832	67	for	for	ADP
taxlaw-12713	832	68	all	all	DET
taxlaw-12713	832	69	charities	charity	NOUN
taxlaw-12713	832	70	between	between	ADP
taxlaw-12713	832	71	a	a	DET
taxlaw-12713	832	72	director	director	NOUN
taxlaw-12713	832	73	and	and	CCONJ
taxlaw-12713	832	74	the	the	DET
taxlaw-12713	832	75	nonprofit	nonprofit	ADJ
taxlaw-12713	832	76	they	they	PRON
taxlaw-12713	832	77	govern.259	govern.259	VERB
taxlaw-12713	832	78	peter	peter	PROPN
taxlaw-12713	832	79	swords	sword	NOUN
taxlaw-12713	832	80	encouraged	encourage	VERB
taxlaw-12713	832	81	improved	improved	ADJ
taxlaw-12713	832	82	reporting	reporting	NOUN
taxlaw-12713	832	83	on	on	ADP
taxlaw-12713	832	84	form	form	NOUN
taxlaw-12713	832	85	990s.260	990s.260	NUM
taxlaw-12713	832	86	indeed	indeed	ADV
taxlaw-12713	832	87	,	,	PUNCT
taxlaw-12713	832	88	some	some	PRON
taxlaw-12713	832	89	of	of	ADP
taxlaw-12713	832	90	those	those	DET
taxlaw-12713	832	91	suggestions	suggestion	NOUN
taxlaw-12713	832	92	came	come	VERB
taxlaw-12713	832	93	to	to	ADP
taxlaw-12713	832	94	fruition	fruition	NOUN
taxlaw-12713	832	95	when	when	SCONJ
taxlaw-12713	832	96	the	the	DET
taxlaw-12713	832	97	irs	irs	PROPN
taxlaw-12713	832	98	revised	revise	VERB
taxlaw-12713	832	99	its	its	PRON
taxlaw-12713	832	100	reporting	reporting	NOUN
taxlaw-12713	832	101	,	,	PUNCT
taxlaw-12713	832	102	and	and	CCONJ
taxlaw-12713	832	103	congress	congress	PROPN
taxlaw-12713	832	104	made	make	VERB
taxlaw-12713	832	105	more	more	ADJ
taxlaw-12713	832	106	reporting	reporting	NOUN
taxlaw-12713	832	107	on	on	ADP
taxlaw-12713	832	108	forms	form	NOUN
taxlaw-12713	832	109	990	990	NUM
taxlaw-12713	832	110	available	available	ADJ
taxlaw-12713	832	111	.	.	PUNCT
taxlaw-12713	833	1	congress	congress	PROPN
taxlaw-12713	833	2	also	also	ADV
taxlaw-12713	833	3	made	make	VERB
taxlaw-12713	833	4	it	it	PRON
taxlaw-12713	833	5	easier	easy	ADJ
taxlaw-12713	833	6	for	for	SCONJ
taxlaw-12713	833	7	the	the	DET
taxlaw-12713	833	8	irs	irs	PROPN
taxlaw-12713	833	9	to	to	PART
taxlaw-12713	833	10	share	share	VERB
taxlaw-12713	833	11	enforcement	enforcement	NOUN
taxlaw-12713	833	12	information	information	NOUN
taxlaw-12713	833	13	with	with	ADP
taxlaw-12713	833	14	state	state	NOUN
taxlaw-12713	833	15	enforcers	enforcer	NOUN
taxlaw-12713	833	16	.	.	PUNCT
taxlaw-12713	834	1	in	in	ADP
taxlaw-12713	834	2	the	the	DET
taxlaw-12713	834	3	2000s	2000s	NUM
taxlaw-12713	834	4	,	,	PUNCT
taxlaw-12713	834	5	national	national	ADJ
taxlaw-12713	834	6	charitable	charitable	ADJ
taxlaw-12713	834	7	associations	association	NOUN
taxlaw-12713	834	8	and	and	CCONJ
taxlaw-12713	834	9	state	state	NOUN
taxlaw-12713	834	10	enforcement	enforcement	NOUN
taxlaw-12713	834	11	agencies	agency	NOUN
taxlaw-12713	834	12	led	lead	VERB
taxlaw-12713	834	13	discussions	discussion	NOUN
taxlaw-12713	834	14	focused	focus	VERB
taxlaw-12713	834	15	on	on	ADP
taxlaw-12713	834	16	whether	whether	SCONJ
taxlaw-12713	834	17	sarbanes	sarbane	NOUN
taxlaw-12713	834	18	-	-	PUNCT
taxlaw-12713	834	19	oxley	oxley	ADJ
taxlaw-12713	834	20	-	-	PUNCT
taxlaw-12713	834	21	type	type	NOUN
taxlaw-12713	834	22	reforms	reform	NOUN
taxlaw-12713	834	23	could	could	AUX
taxlaw-12713	834	24	help	help	VERB
taxlaw-12713	834	25	improve	improve	VERB
taxlaw-12713	834	26	the	the	DET
taxlaw-12713	834	27	behavior	behavior	NOUN
taxlaw-12713	834	28	of	of	ADP
taxlaw-12713	834	29	managers	manager	NOUN
taxlaw-12713	834	30	of	of	ADP
taxlaw-12713	834	31	charity.261	charity.261	NOUN
taxlaw-12713	834	32	running	run	VERB
taxlaw-12713	834	33	with	with	ADP
taxlaw-12713	834	34	the	the	DET
taxlaw-12713	834	35	sarbanes	sarbane	NOUN
taxlaw-12713	834	36	-	-	PUNCT
taxlaw-12713	834	37	oxley	oxley	ADJ
taxlaw-12713	834	38	requirement	requirement	NOUN
taxlaw-12713	834	39	of	of	ADP
taxlaw-12713	834	40	independent	independent	ADJ
taxlaw-12713	834	41	audit	audit	NOUN
taxlaw-12713	834	42	committees	committee	NOUN
taxlaw-12713	834	43	,	,	PUNCT
taxlaw-12713	834	44	advocates	advocate	NOUN
taxlaw-12713	834	45	and	and	CCONJ
taxlaw-12713	834	46	politicians	politician	NOUN
taxlaw-12713	834	47	proposed	propose	VERB
taxlaw-12713	834	48	requiring	require	VERB
taxlaw-12713	834	49	253	253	NUM
taxlaw-12713	834	50	i	i	PRON
taxlaw-12713	834	51	d.	d.	PROPN
taxlaw-12713	834	52	at	at	ADP
taxlaw-12713	834	53	2640	2640	NUM
taxlaw-12713	834	54	(	(	PUNCT
taxlaw-12713	834	55	citing	cite	VERB
taxlaw-12713	834	56	,	,	PUNCT
taxlaw-12713	834	57	inter	inter	ADJ
taxlaw-12713	834	58	alia	alia	NOUN
taxlaw-12713	834	59	,	,	PUNCT
taxlaw-12713	834	60	discussion	discussion	NOUN
taxlaw-12713	834	61	by	by	ADP
taxlaw-12713	834	62	sheldon	sheldon	PROPN
taxlaw-12713	834	63	cohen	cohen	PROPN
taxlaw-12713	834	64	,	,	PUNCT
taxlaw-12713	834	65	thomas	thomas	PROPN
taxlaw-12713	834	66	a.	a.	PROPN
taxlaw-12713	834	67	troyer	troyer	PROPN
taxlaw-12713	834	68	,	,	PUNCT
taxlaw-12713	834	69	marion	marion	PROPN
taxlaw-12713	834	70	r.	r.	PROPN
taxlaw-12713	834	71	fremont	fremont	PROPN
taxlaw-12713	834	72	-	-	PUNCT
taxlaw-12713	834	73	smith	smith	PROPN
taxlaw-12713	834	74	,	,	PUNCT
taxlaw-12713	834	75	and	and	CCONJ
taxlaw-12713	834	76	john	john	PROPN
taxlaw-12713	834	77	nolan	nolan	PROPN
taxlaw-12713	834	78	,	,	PUNCT
taxlaw-12713	834	79	ultimately	ultimately	ADV
taxlaw-12713	834	80	published	publish	VERB
taxlaw-12713	834	81	as	as	ADP
taxlaw-12713	834	82	public	public	ADJ
taxlaw-12713	834	83	supervision	supervision	NOUN
taxlaw-12713	834	84	of	of	ADP
taxlaw-12713	834	85	philanthropy	philanthropy	NOUN
taxlaw-12713	834	86	and	and	CCONJ
taxlaw-12713	834	87	charity	charity	NOUN
taxlaw-12713	834	88	,	,	PUNCT
taxlaw-12713	834	89	can	can	AUX
taxlaw-12713	834	90	it	it	PRON
taxlaw-12713	834	91	be	be	AUX
taxlaw-12713	834	92	improved	improve	VERB
taxlaw-12713	834	93	?	?	PUNCT
taxlaw-12713	834	94	,	,	PUNCT
taxlaw-12713	834	95	nonprofit	nonprofit	ADJ
taxlaw-12713	834	96	report	report	NOUN
taxlaw-12713	834	97	(	(	PUNCT
taxlaw-12713	834	98	december	december	PROPN
taxlaw-12713	834	99	1973	1973	NUM
taxlaw-12713	834	100	&	&	CCONJ
taxlaw-12713	834	101	january	january	PROPN
taxlaw-12713	834	102	1974	1974	NUM
taxlaw-12713	834	103	)	)	PUNCT
taxlaw-12713	834	104	)	)	PUNCT
taxlaw-12713	834	105	.	.	PUNCT
taxlaw-12713	835	1	254	254	NUM
taxlaw-12713	835	2	karst	karst	NOUN
taxlaw-12713	835	3	,	,	PUNCT
taxlaw-12713	835	4	supra	supra	PROPN
taxlaw-12713	835	5	note	note	NOUN
taxlaw-12713	835	6	16	16	NUM
taxlaw-12713	835	7	,	,	PUNCT
taxlaw-12713	835	8	at	at	ADP
taxlaw-12713	835	9	476–83	476–83	NUM
taxlaw-12713	835	10	.	.	PUNCT
taxlaw-12713	836	1	255	255	NUM
taxlaw-12713	836	2	james	james	PROPN
taxlaw-12713	836	3	j.	j.	PROPN
taxlaw-12713	836	4	fishman	fishman	PROPN
taxlaw-12713	836	5	,	,	PUNCT
taxlaw-12713	836	6	the	the	DET
taxlaw-12713	836	7	development	development	NOUN
taxlaw-12713	836	8	of	of	ADP
taxlaw-12713	836	9	nonprofit	nonprofit	ADJ
taxlaw-12713	836	10	corporation	corporation	NOUN
taxlaw-12713	836	11	law	law	NOUN
taxlaw-12713	836	12	and	and	CCONJ
taxlaw-12713	836	13	an	an	DET
taxlaw-12713	836	14	agenda	agenda	NOUN
taxlaw-12713	836	15	for	for	ADP
taxlaw-12713	836	16	reform	reform	NOUN
taxlaw-12713	836	17	,	,	PUNCT
taxlaw-12713	836	18	34	34	NUM
taxlaw-12713	836	19	emory	emory	PROPN
taxlaw-12713	836	20	l.j	l.j	PROPN
taxlaw-12713	836	21	.	.	PROPN
taxlaw-12713	836	22	617	617	NUM
taxlaw-12713	836	23	,	,	PUNCT
taxlaw-12713	836	24	673–74	673–74	NUM
taxlaw-12713	836	25	(	(	PUNCT
taxlaw-12713	836	26	1985	1985	NUM
taxlaw-12713	836	27	)	)	PUNCT
taxlaw-12713	836	28	.	.	PUNCT
taxlaw-12713	837	1	gary	gary	PROPN
taxlaw-12713	837	2	,	,	PUNCT
taxlaw-12713	837	3	supra	supra	PROPN
taxlaw-12713	837	4	note	note	NOUN
taxlaw-12713	837	5	105	105	NUM
taxlaw-12713	837	6	,	,	PUNCT
taxlaw-12713	837	7	at	at	ADP
taxlaw-12713	837	8	647	647	NUM
taxlaw-12713	837	9	(	(	PUNCT
taxlaw-12713	837	10	making	make	VERB
taxlaw-12713	837	11	a	a	DET
taxlaw-12713	837	12	similar	similar	ADJ
taxlaw-12713	837	13	argument	argument	NOUN
taxlaw-12713	837	14	)	)	PUNCT
taxlaw-12713	837	15	.	.	PUNCT
taxlaw-12713	838	1	256	256	NUM
taxlaw-12713	838	2	deborah	deborah	PROPN
taxlaw-12713	838	3	a.	a.	PROPN
taxlaw-12713	838	4	demott	demott	PROPN
taxlaw-12713	838	5	,	,	PUNCT
taxlaw-12713	838	6	self	self	NOUN
taxlaw-12713	838	7	-	-	PUNCT
taxlaw-12713	838	8	dealing	deal	VERB
taxlaw-12713	838	9	transactions	transaction	NOUN
taxlaw-12713	838	10	in	in	ADP
taxlaw-12713	838	11	nonprofit	nonprofit	ADJ
taxlaw-12713	838	12	corporations	corporation	NOUN
taxlaw-12713	838	13	,	,	PUNCT
taxlaw-12713	838	14	59	59	NUM
taxlaw-12713	838	15	brook	brook	NOUN
taxlaw-12713	838	16	.	.	PUNCT
taxlaw-12713	839	1	l.	l.	PROPN
taxlaw-12713	839	2	rev	rev	PROPN
taxlaw-12713	839	3	.	.	PROPN
taxlaw-12713	839	4	131	131	NUM
taxlaw-12713	839	5	,	,	PUNCT
taxlaw-12713	839	6	137–43	137–43	NUM
taxlaw-12713	839	7	(	(	PUNCT
taxlaw-12713	839	8	1993	1993	NUM
taxlaw-12713	839	9	)	)	PUNCT
taxlaw-12713	839	10	.	.	PUNCT
taxlaw-12713	840	1	257	257	NUM
taxlaw-12713	840	2	brody	brody	NOUN
taxlaw-12713	840	3	,	,	PUNCT
taxlaw-12713	840	4	supra	supra	PROPN
taxlaw-12713	840	5	note	note	PROPN
taxlaw-12713	840	6	64	64	NUM
taxlaw-12713	840	7	,	,	PUNCT
taxlaw-12713	840	8	at	at	ADP
taxlaw-12713	840	9	949	949	NUM
taxlaw-12713	840	10	.	.	PUNCT
taxlaw-12713	841	1	258	258	NUM
taxlaw-12713	841	2	manne	manne	PROPN
taxlaw-12713	841	3	,	,	PUNCT
taxlaw-12713	841	4	supra	supra	PROPN
taxlaw-12713	841	5	note	note	PROPN
taxlaw-12713	841	6	62	62	NUM
taxlaw-12713	841	7	.	.	PUNCT
taxlaw-12713	842	1	259	259	NUM
taxlaw-12713	842	2	henry	henry	PROPN
taxlaw-12713	842	3	b.	b.	PROPN
taxlaw-12713	842	4	hansmann	hansmann	PROPN
taxlaw-12713	842	5	,	,	PUNCT
taxlaw-12713	842	6	reforming	reform	VERB
taxlaw-12713	842	7	nonprofit	nonprofit	ADJ
taxlaw-12713	842	8	corporation	corporation	NOUN
taxlaw-12713	842	9	law	law	NOUN
taxlaw-12713	842	10	,	,	PUNCT
taxlaw-12713	842	11	129	129	NUM
taxlaw-12713	842	12	u.	u.	PROPN
taxlaw-12713	842	13	pa	pa	PROPN
taxlaw-12713	842	14	.	.	PUNCT
taxlaw-12713	842	15	l.	l.	PROPN
taxlaw-12713	842	16	rev	rev	PROPN
taxlaw-12713	842	17	.	.	PROPN
taxlaw-12713	842	18	497	497	NUM
taxlaw-12713	842	19	,	,	PUNCT
taxlaw-12713	842	20	569	569	NUM
taxlaw-12713	842	21	(	(	PUNCT
taxlaw-12713	842	22	1981	1981	NUM
taxlaw-12713	842	23	)	)	PUNCT
taxlaw-12713	842	24	260	260	NUM
taxlaw-12713	842	25	peter	peter	PROPN
taxlaw-12713	842	26	swords	sword	NOUN
taxlaw-12713	842	27	,	,	PUNCT
taxlaw-12713	842	28	the	the	DET
taxlaw-12713	842	29	form	form	NOUN
taxlaw-12713	842	30	990	990	NUM
taxlaw-12713	842	31	as	as	ADP
taxlaw-12713	842	32	an	an	DET
taxlaw-12713	842	33	accountability	accountability	NOUN
taxlaw-12713	842	34	tool	tool	NOUN
taxlaw-12713	842	35	for	for	ADP
taxlaw-12713	842	36	501(c)(3	501(c)(3	NOUN
taxlaw-12713	842	37	)	)	PUNCT
taxlaw-12713	842	38	nonprofits	nonprofit	NOUN
taxlaw-12713	842	39	,	,	PUNCT
taxlaw-12713	842	40	51	51	NUM
taxlaw-12713	842	41	tax	tax	NOUN
taxlaw-12713	842	42	law	law	NOUN
taxlaw-12713	842	43	.	.	PUNCT
taxlaw-12713	843	1	571	571	NUM
taxlaw-12713	843	2	(	(	PUNCT
taxlaw-12713	843	3	1998	1998	NUM
taxlaw-12713	843	4	)	)	PUNCT
taxlaw-12713	843	5	.	.	PUNCT
taxlaw-12713	844	1	261	261	NUM
taxlaw-12713	844	2	chester	chester	NOUN
taxlaw-12713	844	3	,	,	PUNCT
taxlaw-12713	844	4	supra	supra	PROPN
taxlaw-12713	844	5	note	note	PROPN
taxlaw-12713	844	6	64	64	NUM
taxlaw-12713	844	7	,	,	PUNCT
taxlaw-12713	844	8	at	at	ADP
taxlaw-12713	844	9	461	461	NUM
taxlaw-12713	844	10	;	;	PUNCT
taxlaw-12713	844	11	ellen	ellen	PROPN
taxlaw-12713	844	12	p.	p.	PROPN
taxlaw-12713	844	13	aprill	aprill	PROPN
taxlaw-12713	844	14	,	,	PUNCT
taxlaw-12713	844	15	what	what	PRON
taxlaw-12713	844	16	critiques	critique	NOUN
taxlaw-12713	844	17	of	of	ADP
taxlaw-12713	844	18	sarbanes	sarbanes	PROPN
taxlaw-12713	844	19	-	-	PUNCT
taxlaw-12713	844	20	oxley	oxley	PROPN
taxlaw-12713	844	21	can	can	AUX
taxlaw-12713	844	22	teach	teach	VERB
taxlaw-12713	844	23	about	about	ADP
taxlaw-12713	844	24	regulation	regulation	NOUN
taxlaw-12713	844	25	of	of	ADP
taxlaw-12713	844	26	nonprofit	nonprofit	ADJ
taxlaw-12713	844	27	governance	governance	NOUN
taxlaw-12713	844	28	,	,	PUNCT
taxlaw-12713	844	29	76	76	NUM
taxlaw-12713	844	30	fordham	fordham	PROPN
taxlaw-12713	844	31	l.	l.	PROPN
taxlaw-12713	844	32	rev	rev	PROPN
taxlaw-12713	844	33	.	.	PROPN
taxlaw-12713	845	1	765	765	NUM
taxlaw-12713	845	2	(	(	PUNCT
taxlaw-12713	845	3	2007	2007	NUM
taxlaw-12713	845	4	)	)	PUNCT
taxlaw-12713	845	5	.	.	PUNCT
taxlaw-12713	846	1	sarbanes	sarbanes	PROPN
taxlaw-12713	846	2	-	-	PUNCT
taxlaw-12713	846	3	oxley	oxley	PROPN
taxlaw-12713	846	4	(	(	PUNCT
taxlaw-12713	846	5	sox	sox	PROPN
taxlaw-12713	846	6	)	)	PUNCT
taxlaw-12713	846	7	act	act	NOUN
taxlaw-12713	846	8	of	of	ADP
taxlaw-12713	846	9	2002	2002	NUM
taxlaw-12713	846	10	,	,	PUNCT
taxlaw-12713	846	11	pub	pub	NOUN
taxlaw-12713	846	12	.	.	PUNCT
taxlaw-12713	847	1	l.	l.	PROPN
taxlaw-12713	847	2	no	no	INTJ
taxlaw-12713	847	3	.	.	PUNCT
taxlaw-12713	848	1	107	107	NUM
taxlaw-12713	848	2	-	-	SYM
taxlaw-12713	848	3	204	204	NUM
taxlaw-12713	848	4	,	,	PUNCT
taxlaw-12713	848	5	116	116	NUM
taxlaw-12713	848	6	stat	stat	NOUN
taxlaw-12713	848	7	.	.	PUNCT
taxlaw-12713	849	1	745	745	NUM
taxlaw-12713	849	2	(	(	PUNCT
taxlaw-12713	849	3	codified	codify	VERB
taxlaw-12713	849	4	in	in	ADP
taxlaw-12713	849	5	scattered	scatter	VERB
taxlaw-12713	849	6	sections	section	NOUN
taxlaw-12713	849	7	of	of	ADP
taxlaw-12713	849	8	11	11	NUM
taxlaw-12713	849	9	,	,	PUNCT
taxlaw-12713	849	10	15	15	NUM
taxlaw-12713	849	11	,	,	PUNCT
taxlaw-12713	849	12	18	18	NUM
taxlaw-12713	849	13	,	,	PUNCT
taxlaw-12713	849	14	28	28	NUM
taxlaw-12713	849	15	,	,	PUNCT
taxlaw-12713	849	16	29	29	NUM
taxlaw-12713	849	17	u.s.c	u.s.c	ADJ
taxlaw-12713	849	18	.	.	PUNCT
taxlaw-12713	849	19	)	)	PUNCT
taxlaw-12713	849	20	.	.	PUNCT
taxlaw-12713	850	1	2024	2024	NUM
taxlaw-12713	850	2	]	]	PUNCT
taxlaw-12713	850	3	keep	keep	VERB
taxlaw-12713	850	4	charitable	charitable	ADJ
taxlaw-12713	850	5	oversight	oversight	NOUN
taxlaw-12713	850	6	161	161	NUM
taxlaw-12713	850	7	nonprofits	nonprofit	NOUN
taxlaw-12713	850	8	of	of	ADP
taxlaw-12713	850	9	a	a	DET
taxlaw-12713	850	10	certain	certain	ADJ
taxlaw-12713	850	11	size	size	NOUN
taxlaw-12713	850	12	to	to	PART
taxlaw-12713	850	13	obtain	obtain	VERB
taxlaw-12713	850	14	an	an	DET
taxlaw-12713	850	15	independent	independent	ADJ
taxlaw-12713	850	16	audit.262	audit.262	ADP
taxlaw-12713	850	17	some	some	PRON
taxlaw-12713	850	18	of	of	ADP
taxlaw-12713	850	19	the	the	DET
taxlaw-12713	850	20	same	same	ADJ
taxlaw-12713	850	21	groups	group	NOUN
taxlaw-12713	850	22	proposed	propose	VERB
taxlaw-12713	850	23	another	another	DET
taxlaw-12713	850	24	requirement	requirement	NOUN
taxlaw-12713	850	25	—	—	PUNCT
taxlaw-12713	850	26	having	have	VERB
taxlaw-12713	850	27	a	a	DET
taxlaw-12713	850	28	cpa	cpa	NOUN
taxlaw-12713	850	29	sign	sign	VERB
taxlaw-12713	850	30	off	off	ADP
taxlaw-12713	850	31	on	on	ADP
taxlaw-12713	850	32	the	the	DET
taxlaw-12713	850	33	internal	internal	ADJ
taxlaw-12713	850	34	controls	control	NOUN
taxlaw-12713	850	35	of	of	ADP
taxlaw-12713	850	36	the	the	DET
taxlaw-12713	850	37	nonprofit	nonprofit	ADJ
taxlaw-12713	850	38	—	—	PUNCT
taxlaw-12713	850	39	and	and	CCONJ
taxlaw-12713	850	40	though	though	SCONJ
taxlaw-12713	850	41	there	there	PRON
taxlaw-12713	850	42	was	be	VERB
taxlaw-12713	850	43	some	some	DET
taxlaw-12713	850	44	support	support	NOUN
taxlaw-12713	850	45	,	,	PUNCT
taxlaw-12713	850	46	others	other	NOUN
taxlaw-12713	850	47	were	be	AUX
taxlaw-12713	850	48	concerned	concern	VERB
taxlaw-12713	850	49	it	it	PRON
taxlaw-12713	850	50	would	would	AUX
taxlaw-12713	850	51	be	be	AUX
taxlaw-12713	850	52	too	too	ADV
taxlaw-12713	850	53	costly	costly	ADJ
taxlaw-12713	850	54	for	for	ADP
taxlaw-12713	850	55	smaller	small	ADJ
taxlaw-12713	850	56	nonprofits.263	nonprofits.263	NOUN
taxlaw-12713	850	57	like	like	ADP
taxlaw-12713	850	58	many	many	ADJ
taxlaw-12713	850	59	in	in	ADP
taxlaw-12713	850	60	the	the	DET
taxlaw-12713	850	61	corporate	corporate	ADJ
taxlaw-12713	850	62	world,264	world,264	VERB
taxlaw-12713	850	63	a	a	DET
taxlaw-12713	850	64	number	number	NOUN
taxlaw-12713	850	65	of	of	ADP
taxlaw-12713	850	66	nonprofit	nonprofit	ADJ
taxlaw-12713	850	67	leaders	leader	NOUN
taxlaw-12713	850	68	rejected	reject	VERB
taxlaw-12713	850	69	the	the	DET
taxlaw-12713	850	70	idea	idea	NOUN
taxlaw-12713	850	71	of	of	ADP
taxlaw-12713	850	72	the	the	DET
taxlaw-12713	850	73	federal	federal	ADJ
taxlaw-12713	850	74	government	government	NOUN
taxlaw-12713	850	75	entering	enter	VERB
taxlaw-12713	850	76	into	into	ADP
taxlaw-12713	850	77	the	the	DET
taxlaw-12713	850	78	field	field	NOUN
taxlaw-12713	850	79	of	of	ADP
taxlaw-12713	850	80	governance	governance	NOUN
taxlaw-12713	850	81	that	that	PRON
taxlaw-12713	850	82	they	they	PRON
taxlaw-12713	850	83	believed	believe	VERB
taxlaw-12713	850	84	was	be	AUX
taxlaw-12713	850	85	dedicated	dedicate	VERB
taxlaw-12713	850	86	to	to	ADP
taxlaw-12713	850	87	,	,	PUNCT
taxlaw-12713	850	88	and	and	CCONJ
taxlaw-12713	850	89	the	the	DET
taxlaw-12713	850	90	proper	proper	ADJ
taxlaw-12713	850	91	domain	domain	NOUN
taxlaw-12713	850	92	of	of	ADP
taxlaw-12713	850	93	,	,	PUNCT
taxlaw-12713	850	94	the	the	DET
taxlaw-12713	850	95	states.265	states.265	NOUN
taxlaw-12713	850	96	in	in	ADP
taxlaw-12713	850	97	2010	2010	NUM
taxlaw-12713	850	98	,	,	PUNCT
taxlaw-12713	850	99	lloyd	lloyd	PROPN
taxlaw-12713	850	100	mayer	mayer	PROPN
taxlaw-12713	850	101	and	and	CCONJ
taxlaw-12713	850	102	brendan	brendan	PROPN
taxlaw-12713	850	103	wilson	wilson	PROPN
taxlaw-12713	850	104	utilized	utilize	VERB
taxlaw-12713	850	105	an	an	DET
taxlaw-12713	850	106	institutional	institutional	ADJ
taxlaw-12713	850	107	choice	choice	NOUN
taxlaw-12713	850	108	analysis	analysis	NOUN
taxlaw-12713	850	109	to	to	PART
taxlaw-12713	850	110	consider	consider	VERB
taxlaw-12713	850	111	the	the	DET
taxlaw-12713	850	112	best	good	ADJ
taxlaw-12713	850	113	regulator	regulator	NOUN
taxlaw-12713	850	114	of	of	ADP
taxlaw-12713	850	115	charity	charity	NOUN
taxlaw-12713	850	116	.	.	PUNCT
taxlaw-12713	851	1	the	the	DET
taxlaw-12713	851	2	two	two	NUM
taxlaw-12713	851	3	concluded	conclude	VERB
taxlaw-12713	851	4	that	that	SCONJ
taxlaw-12713	851	5	regulation	regulation	NOUN
taxlaw-12713	851	6	of	of	ADP
taxlaw-12713	851	7	the	the	DET
taxlaw-12713	851	8	charitable	charitable	ADJ
taxlaw-12713	851	9	sector	sector	NOUN
taxlaw-12713	851	10	would	would	AUX
taxlaw-12713	851	11	be	be	AUX
taxlaw-12713	851	12	most	most	ADV
taxlaw-12713	851	13	aided	aid	VERB
taxlaw-12713	851	14	by	by	ADP
taxlaw-12713	851	15	relying	rely	VERB
taxlaw-12713	851	16	upon	upon	SCONJ
taxlaw-12713	851	17	state	state	NOUN
taxlaw-12713	851	18	agencies	agency	NOUN
taxlaw-12713	851	19	connected	connect	VERB
taxlaw-12713	851	20	but	but	CCONJ
taxlaw-12713	851	21	independent	independent	ADJ
taxlaw-12713	851	22	of	of	ADP
taxlaw-12713	851	23	the	the	DET
taxlaw-12713	851	24	attorney	attorney	NOUN
taxlaw-12713	851	25	general	general	NOUN
taxlaw-12713	851	26	of	of	ADP
taxlaw-12713	851	27	each	each	DET
taxlaw-12713	851	28	state.266	state.266	NOUN
taxlaw-12713	851	29	they	they	PRON
taxlaw-12713	851	30	start	start	VERB
taxlaw-12713	851	31	from	from	ADP
taxlaw-12713	851	32	the	the	DET
taxlaw-12713	851	33	premise	premise	NOUN
taxlaw-12713	851	34	that	that	SCONJ
taxlaw-12713	851	35	there	there	PRON
taxlaw-12713	851	36	is	be	VERB
taxlaw-12713	851	37	“	"	PUNCT
taxlaw-12713	851	38	relative	relative	ADJ
taxlaw-12713	851	39	consensus	consensus	NOUN
taxlaw-12713	851	40	regarding	regard	VERB
taxlaw-12713	851	41	the	the	DET
taxlaw-12713	851	42	goal	goal	NOUN
taxlaw-12713	851	43	of	of	ADP
taxlaw-12713	851	44	ensuring	ensure	VERB
taxlaw-12713	851	45	compliance	compliance	NOUN
taxlaw-12713	851	46	by	by	ADP
taxlaw-12713	851	47	charity	charity	NOUN
taxlaw-12713	851	48	directors	director	NOUN
taxlaw-12713	851	49	,	,	PUNCT
taxlaw-12713	851	50	trustees	trustee	NOUN
taxlaw-12713	851	51	,	,	PUNCT
taxlaw-12713	851	52	and	and	CCONJ
taxlaw-12713	851	53	officers	officer	NOUN
taxlaw-12713	851	54	with	with	ADP
taxlaw-12713	851	55	their	their	PRON
taxlaw-12713	851	56	generally	generally	ADV
taxlaw-12713	851	57	agreed	agree	VERB
taxlaw-12713	851	58	upon	upon	SCONJ
taxlaw-12713	851	59	fiduciary	fiduciary	ADJ
taxlaw-12713	851	60	duties	duty	NOUN
taxlaw-12713	851	61	.	.	PUNCT
taxlaw-12713	852	1	”267	”267	PUNCT
taxlaw-12713	852	2	based	base	VERB
taxlaw-12713	852	3	on	on	ADP
taxlaw-12713	852	4	this	this	PRON
taxlaw-12713	852	5	,	,	PUNCT
taxlaw-12713	852	6	they	they	PRON
taxlaw-12713	852	7	do	do	AUX
taxlaw-12713	852	8	not	not	PART
taxlaw-12713	852	9	focus	focus	VERB
taxlaw-12713	852	10	their	their	PRON
taxlaw-12713	852	11	institutional	institutional	ADJ
taxlaw-12713	852	12	choice	choice	NOUN
taxlaw-12713	852	13	analysis	analysis	NOUN
taxlaw-12713	852	14	upon	upon	SCONJ
taxlaw-12713	852	15	goal	goal	NOUN
taxlaw-12713	852	16	choice	choice	NOUN
taxlaw-12713	852	17	but	but	CCONJ
taxlaw-12713	852	18	only	only	ADV
taxlaw-12713	852	19	the	the	DET
taxlaw-12713	852	20	choice	choice	NOUN
taxlaw-12713	852	21	of	of	ADP
taxlaw-12713	852	22	institution.268	institution.268	PROPN
taxlaw-12713	852	23	an	an	DET
taxlaw-12713	852	24	independent	independent	ADJ
taxlaw-12713	852	25	state	state	NOUN
taxlaw-12713	852	26	agency	agency	NOUN
taxlaw-12713	852	27	then	then	ADV
taxlaw-12713	852	28	performs	perform	VERB
taxlaw-12713	852	29	well	well	ADV
taxlaw-12713	852	30	as	as	SCONJ
taxlaw-12713	852	31	states	state	NOUN
taxlaw-12713	852	32	clearly	clearly	ADV
taxlaw-12713	852	33	have	have	VERB
taxlaw-12713	852	34	more	more	ADJ
taxlaw-12713	852	35	authority	authority	NOUN
taxlaw-12713	852	36	in	in	ADP
taxlaw-12713	852	37	the	the	DET
taxlaw-12713	852	38	field	field	NOUN
taxlaw-12713	852	39	of	of	ADP
taxlaw-12713	852	40	charity	charity	NOUN
taxlaw-12713	852	41	law	law	NOUN
taxlaw-12713	852	42	than	than	SCONJ
taxlaw-12713	852	43	would	would	AUX
taxlaw-12713	852	44	a	a	DET
taxlaw-12713	852	45	new	new	ADJ
taxlaw-12713	852	46	federal	federal	ADJ
taxlaw-12713	852	47	entity	entity	NOUN
taxlaw-12713	852	48	outside	outside	ADP
taxlaw-12713	852	49	of	of	ADP
taxlaw-12713	852	50	the	the	DET
taxlaw-12713	852	51	irs.269	irs.269	NOUN
taxlaw-12713	852	52	furthermore	furthermore	ADV
taxlaw-12713	852	53	,	,	PUNCT
taxlaw-12713	852	54	they	they	PRON
taxlaw-12713	852	55	take	take	VERB
taxlaw-12713	852	56	the	the	DET
taxlaw-12713	852	57	position	position	NOUN
taxlaw-12713	852	58	that	that	PRON
taxlaw-12713	852	59	the	the	DET
taxlaw-12713	852	60	irs	irs	PROPN
taxlaw-12713	852	61	does	do	AUX
taxlaw-12713	852	62	not	not	PART
taxlaw-12713	852	63	have	have	VERB
taxlaw-12713	852	64	authority	authority	NOUN
taxlaw-12713	852	65	to	to	PART
taxlaw-12713	852	66	do	do	AUX
taxlaw-12713	852	67	much	much	ADJ
taxlaw-12713	852	68	in	in	ADP
taxlaw-12713	852	69	the	the	DET
taxlaw-12713	852	70	way	way	NOUN
taxlaw-12713	852	71	of	of	ADP
taxlaw-12713	852	72	governance	governance	NOUN
taxlaw-12713	852	73	and	and	CCONJ
taxlaw-12713	852	74	,	,	PUNCT
taxlaw-12713	852	75	therefore	therefore	ADV
taxlaw-12713	852	76	,	,	PUNCT
taxlaw-12713	852	77	has	have	VERB
taxlaw-12713	852	78	no	no	DET
taxlaw-12713	852	79	expertise	expertise	NOUN
taxlaw-12713	852	80	in	in	ADP
taxlaw-12713	852	81	the	the	DET
taxlaw-12713	852	82	space	space	NOUN
taxlaw-12713	852	83	of	of	ADP
taxlaw-12713	852	84	governance.270	governance.270	VERB
taxlaw-12713	852	85	some	some	PRON
taxlaw-12713	852	86	of	of	ADP
taxlaw-12713	852	87	these	these	DET
taxlaw-12713	852	88	proposals	proposal	NOUN
taxlaw-12713	852	89	have	have	AUX
taxlaw-12713	852	90	been	be	AUX
taxlaw-12713	852	91	enacted	enact	VERB
taxlaw-12713	852	92	in	in	ADP
taxlaw-12713	852	93	various	various	ADJ
taxlaw-12713	852	94	ways	way	NOUN
taxlaw-12713	852	95	at	at	ADP
taxlaw-12713	852	96	the	the	DET
taxlaw-12713	852	97	state	state	NOUN
taxlaw-12713	852	98	level	level	NOUN
taxlaw-12713	852	99	and	and	CCONJ
taxlaw-12713	852	100	at	at	ADP
taxlaw-12713	852	101	the	the	DET
taxlaw-12713	852	102	federal	federal	ADJ
taxlaw-12713	852	103	level	level	NOUN
taxlaw-12713	852	104	.	.	PUNCT
taxlaw-12713	853	1	nevertheless	nevertheless	ADV
taxlaw-12713	853	2	,	,	PUNCT
taxlaw-12713	853	3	there	there	PRON
taxlaw-12713	853	4	continues	continue	VERB
taxlaw-12713	853	5	to	to	PART
taxlaw-12713	853	6	be	be	AUX
taxlaw-12713	853	7	a	a	DET
taxlaw-12713	853	8	deep	deep	ADJ
taxlaw-12713	853	9	level	level	NOUN
taxlaw-12713	853	10	of	of	ADP
taxlaw-12713	853	11	dissatisfaction	dissatisfaction	NOUN
taxlaw-12713	853	12	with	with	ADP
taxlaw-12713	853	13	charity	charity	NOUN
taxlaw-12713	853	14	regulation	regulation	NOUN
taxlaw-12713	853	15	at	at	ADP
taxlaw-12713	853	16	the	the	DET
taxlaw-12713	853	17	state	state	NOUN
taxlaw-12713	853	18	level	level	NOUN
taxlaw-12713	853	19	.	.	PUNCT
taxlaw-12713	854	1	b.	b.	PROPN
taxlaw-12713	854	2	remove	remove	VERB
taxlaw-12713	854	3	from	from	ADP
taxlaw-12713	854	4	the	the	DET
taxlaw-12713	854	5	irs	irs	PROPN
taxlaw-12713	854	6	/	/	SYM
taxlaw-12713	854	7	create	create	VERB
taxlaw-12713	854	8	a	a	DET
taxlaw-12713	854	9	new	new	ADJ
taxlaw-12713	854	10	national	national	ADJ
taxlaw-12713	854	11	agency	agency	NOUN
taxlaw-12713	854	12	some	some	DET
taxlaw-12713	854	13	critics	critic	NOUN
taxlaw-12713	854	14	frustrated	frustrate	VERB
taxlaw-12713	854	15	with	with	ADP
taxlaw-12713	854	16	both	both	CCONJ
taxlaw-12713	854	17	state	state	NOUN
taxlaw-12713	854	18	and	and	CCONJ
taxlaw-12713	854	19	irs	irs	PROPN
taxlaw-12713	854	20	regulation	regulation	NOUN
taxlaw-12713	854	21	of	of	ADP
taxlaw-12713	854	22	charity	charity	NOUN
taxlaw-12713	854	23	propose	propose	VERB
taxlaw-12713	854	24	removing	remove	VERB
taxlaw-12713	854	25	charity	charity	NOUN
taxlaw-12713	854	26	regulation	regulation	NOUN
taxlaw-12713	854	27	from	from	ADP
taxlaw-12713	854	28	the	the	DET
taxlaw-12713	854	29	irs	irs	PROPN
taxlaw-12713	854	30	and	and	CCONJ
taxlaw-12713	854	31	creating	create	VERB
taxlaw-12713	854	32	a	a	DET
taxlaw-12713	854	33	new	new	ADJ
taxlaw-12713	854	34	national	national	ADJ
taxlaw-12713	854	35	agency	agency	NOUN
taxlaw-12713	854	36	to	to	PART
taxlaw-12713	854	37	enforce	enforce	VERB
taxlaw-12713	854	38	charitable	charitable	ADJ
taxlaw-12713	854	39	law	law	NOUN
taxlaw-12713	854	40	.	.	PUNCT
taxlaw-12713	855	1	some	some	PRON
taxlaw-12713	855	2	of	of	ADP
taxlaw-12713	855	3	these	these	DET
taxlaw-12713	855	4	critics	critic	NOUN
taxlaw-12713	855	5	simply	simply	ADV
taxlaw-12713	855	6	suggest	suggest	VERB
taxlaw-12713	855	7	it	it	PRON
taxlaw-12713	855	8	is	be	AUX
taxlaw-12713	855	9	time	time	NOUN
taxlaw-12713	855	10	to	to	PART
taxlaw-12713	855	11	begin	begin	VERB
taxlaw-12713	855	12	seriously	seriously	ADV
taxlaw-12713	855	13	considering	consider	VERB
taxlaw-12713	855	14	removal	removal	NOUN
taxlaw-12713	855	15	/	/	SYM
taxlaw-12713	855	16	new	new	ADJ
taxlaw-12713	855	17	agency	agency	NOUN
taxlaw-12713	855	18	creation	creation	NOUN
taxlaw-12713	855	19	.	.	PUNCT
taxlaw-12713	856	1	others	other	NOUN
taxlaw-12713	856	2	say	say	VERB
taxlaw-12713	856	3	it	it	PRON
taxlaw-12713	856	4	is	be	AUX
taxlaw-12713	856	5	time	time	NOUN
taxlaw-12713	856	6	and	and	CCONJ
taxlaw-12713	856	7	have	have	AUX
taxlaw-12713	856	8	made	make	VERB
taxlaw-12713	856	9	proposals	proposal	NOUN
taxlaw-12713	856	10	for	for	ADP
taxlaw-12713	856	11	the	the	DET
taxlaw-12713	856	12	creation	creation	NOUN
taxlaw-12713	856	13	of	of	ADP
taxlaw-12713	856	14	federal	federal	ADJ
taxlaw-12713	856	15	agencies	agency	NOUN
taxlaw-12713	856	16	with	with	ADP
taxlaw-12713	856	17	varying	vary	VERB
taxlaw-12713	856	18	levels	level	NOUN
taxlaw-12713	856	19	of	of	ADP
taxlaw-12713	856	20	independence	independence	NOUN
taxlaw-12713	856	21	from	from	ADP
taxlaw-12713	856	22	the	the	DET
taxlaw-12713	856	23	federal	federal	ADJ
taxlaw-12713	856	24	government	government	NOUN
taxlaw-12713	856	25	.	.	PUNCT
taxlaw-12713	857	1	262	262	NUM
taxlaw-12713	857	2	aprill	aprill	PROPN
taxlaw-12713	857	3	,	,	PUNCT
taxlaw-12713	857	4	supra	supra	PROPN
taxlaw-12713	857	5	note	note	PROPN
taxlaw-12713	857	6	261	261	NUM
taxlaw-12713	857	7	,	,	PUNCT
taxlaw-12713	857	8	at	at	ADP
taxlaw-12713	857	9	771	771	NUM
taxlaw-12713	857	10	(	(	PUNCT
taxlaw-12713	857	11	discussing	discuss	VERB
taxlaw-12713	857	12	a	a	DET
taxlaw-12713	857	13	senate	senate	PROPN
taxlaw-12713	857	14	finance	finance	PROPN
taxlaw-12713	857	15	white	white	PROPN
taxlaw-12713	857	16	paper	paper	PROPN
taxlaw-12713	857	17	,	,	PUNCT
taxlaw-12713	857	18	panel	panel	NOUN
taxlaw-12713	857	19	on	on	ADP
taxlaw-12713	857	20	the	the	DET
taxlaw-12713	857	21	nonprofit	nonprofit	ADJ
taxlaw-12713	857	22	sector	sector	NOUN
taxlaw-12713	857	23	,	,	PUNCT
taxlaw-12713	857	24	and	and	CCONJ
taxlaw-12713	857	25	california	california	PROPN
taxlaw-12713	857	26	's	's	PART
taxlaw-12713	857	27	nonprofit	nonprofit	ADJ
taxlaw-12713	857	28	integrity	integrity	NOUN
taxlaw-12713	857	29	act	act	VERB
taxlaw-12713	857	30	all	all	PRON
taxlaw-12713	857	31	requiring	require	VERB
taxlaw-12713	857	32	audits	audits	NOUN
taxlaw-12713	857	33	for	for	ADP
taxlaw-12713	857	34	organizations	organization	NOUN
taxlaw-12713	857	35	with	with	ADP
taxlaw-12713	857	36	annual	annual	ADJ
taxlaw-12713	857	37	gross	gross	ADJ
taxlaw-12713	857	38	revenues	revenue	NOUN
taxlaw-12713	857	39	of	of	ADP
taxlaw-12713	857	40	some	some	DET
taxlaw-12713	857	41	amount	amount	NOUN
taxlaw-12713	857	42	)	)	PUNCT
taxlaw-12713	857	43	;	;	PUNCT
taxlaw-12713	857	44	staff	staff	NOUN
taxlaw-12713	857	45	of	of	ADP
taxlaw-12713	857	46	s.	s.	PROPN
taxlaw-12713	857	47	fin	fin	PROPN
taxlaw-12713	857	48	.	.	PUNCT
taxlaw-12713	858	1	comm	comm	NOUN
taxlaw-12713	858	2	.	.	PUNCT
taxlaw-12713	858	3	,	,	PUNCT
taxlaw-12713	858	4	108th	108th	PROPN
taxlaw-12713	858	5	cong	cong	NOUN
taxlaw-12713	858	6	.	.	PUNCT
taxlaw-12713	858	7	,	,	PUNCT
taxlaw-12713	858	8	staff	staff	NOUN
taxlaw-12713	858	9	discussion	discussion	NOUN
taxlaw-12713	858	10	draft	draft	NOUN
taxlaw-12713	858	11	9	9	NUM
taxlaw-12713	858	12	(	(	PUNCT
taxlaw-12713	858	13	2004	2004	NUM
taxlaw-12713	858	14	)	)	PUNCT
taxlaw-12713	858	15	;	;	PUNCT
taxlaw-12713	858	16	panel	panel	NOUN
taxlaw-12713	858	17	on	on	ADP
taxlaw-12713	858	18	the	the	DET
taxlaw-12713	858	19	nonprofit	nonprofit	ADJ
taxlaw-12713	858	20	sector	sector	NOUN
taxlaw-12713	858	21	,	,	PUNCT
taxlaw-12713	858	22	supra	supra	PROPN
taxlaw-12713	858	23	note	note	VERB
taxlaw-12713	858	24	200	200	NUM
taxlaw-12713	858	25	,	,	PUNCT
taxlaw-12713	858	26	at	at	ADP
taxlaw-12713	858	27	35	35	NUM
taxlaw-12713	858	28	;	;	PUNCT
taxlaw-12713	858	29	cal	cal	NUM
taxlaw-12713	858	30	.	.	PUNCT
taxlaw-12713	859	1	gov’t	gov’t	PROPN
taxlaw-12713	859	2	code	code	PROPN
taxlaw-12713	859	3	§	§	PROPN
taxlaw-12713	859	4	12586(e	12586(e	NUM
taxlaw-12713	859	5	)	)	PUNCT
taxlaw-12713	859	6	(	(	PUNCT
taxlaw-12713	859	7	west	west	NOUN
taxlaw-12713	859	8	2022	2022	NUM
taxlaw-12713	859	9	)	)	PUNCT
taxlaw-12713	859	10	.	.	PUNCT
taxlaw-12713	860	1	263	263	NUM
taxlaw-12713	860	2	aprill	aprill	PROPN
taxlaw-12713	860	3	,	,	PUNCT
taxlaw-12713	860	4	supra	supra	PROPN
taxlaw-12713	860	5	note	note	PROPN
taxlaw-12713	860	6	261	261	NUM
taxlaw-12713	860	7	,	,	PUNCT
taxlaw-12713	860	8	at	at	ADP
taxlaw-12713	860	9	774–75	774–75	NUM
taxlaw-12713	860	10	.	.	PUNCT
taxlaw-12713	860	11	264	264	NUM
taxlaw-12713	861	1	i	i	PRON
taxlaw-12713	861	2	d.	d.	NOUN
taxlaw-12713	861	3	at	at	ADP
taxlaw-12713	861	4	780	780	NUM
taxlaw-12713	861	5	.	.	PUNCT
taxlaw-12713	862	1	265	265	NUM
taxlaw-12713	862	2	see	see	VERB
taxlaw-12713	862	3	,	,	PUNCT
taxlaw-12713	862	4	e.g.	e.g.	ADV
taxlaw-12713	862	5	,	,	PUNCT
taxlaw-12713	862	6	panel	panel	NOUN
taxlaw-12713	862	7	on	on	ADP
taxlaw-12713	862	8	the	the	DET
taxlaw-12713	862	9	nonprofit	nonprofit	ADJ
taxlaw-12713	862	10	sector	sector	NOUN
taxlaw-12713	862	11	,	,	PUNCT
taxlaw-12713	862	12	strengthening	strengthen	VERB
taxlaw-12713	862	13	transparency	transparency	NOUN
taxlaw-12713	862	14	governance	governance	NOUN
taxlaw-12713	862	15	accountability	accountability	NOUN
taxlaw-12713	862	16	of	of	ADP
taxlaw-12713	862	17	charitable	charitable	ADJ
taxlaw-12713	862	18	organizations	organization	NOUN
taxlaw-12713	862	19	:	:	PUNCT
taxlaw-12713	862	20	a	a	DET
taxlaw-12713	862	21	supplement	supplement	NOUN
taxlaw-12713	862	22	to	to	ADP
taxlaw-12713	862	23	the	the	DET
taxlaw-12713	862	24	final	final	ADJ
taxlaw-12713	862	25	report	report	NOUN
taxlaw-12713	862	26	to	to	ADP
taxlaw-12713	862	27	congress	congress	PROPN
taxlaw-12713	862	28	and	and	CCONJ
taxlaw-12713	862	29	the	the	DET
taxlaw-12713	862	30	nonprofit	nonprofit	ADJ
taxlaw-12713	862	31	sector	sector	NOUN
taxlaw-12713	862	32	28	28	NUM
taxlaw-12713	862	33	(	(	PUNCT
taxlaw-12713	862	34	2006	2006	NUM
taxlaw-12713	862	35	)	)	PUNCT
taxlaw-12713	862	36	(	(	PUNCT
taxlaw-12713	862	37	explicitly	explicitly	ADV
taxlaw-12713	862	38	stating	state	VERB
taxlaw-12713	862	39	“	"	PUNCT
taxlaw-12713	862	40	congress	congress	PROPN
taxlaw-12713	862	41	should	should	AUX
taxlaw-12713	862	42	not	not	PART
taxlaw-12713	862	43	expand	expand	VERB
taxlaw-12713	862	44	the	the	DET
taxlaw-12713	862	45	equity	equity	NOUN
taxlaw-12713	862	46	powers	power	NOUN
taxlaw-12713	862	47	or	or	CCONJ
taxlaw-12713	862	48	jurisdiction	jurisdiction	NOUN
taxlaw-12713	862	49	of	of	ADP
taxlaw-12713	862	50	the	the	DET
taxlaw-12713	862	51	tax	tax	NOUN
taxlaw-12713	862	52	court	court	NOUN
taxlaw-12713	862	53	over	over	ADP
taxlaw-12713	862	54	charitable	charitable	ADJ
taxlaw-12713	862	55	fiduciaries	fiduciary	NOUN
taxlaw-12713	862	56	”	"	PUNCT
taxlaw-12713	862	57	)	)	PUNCT
taxlaw-12713	862	58	;	;	PUNCT
taxlaw-12713	862	59	see	see	VERB
taxlaw-12713	862	60	also	also	ADV
taxlaw-12713	862	61	aprill	aprill	PROPN
taxlaw-12713	862	62	,	,	PUNCT
taxlaw-12713	862	63	supra	supra	PROPN
taxlaw-12713	862	64	note	note	PROPN
taxlaw-12713	862	65	261	261	NUM
taxlaw-12713	862	66	,	,	PUNCT
taxlaw-12713	862	67	at	at	ADP
taxlaw-12713	862	68	785	785	NUM
taxlaw-12713	862	69	(	(	PUNCT
taxlaw-12713	862	70	noting	note	VERB
taxlaw-12713	862	71	the	the	DET
taxlaw-12713	862	72	potential	potential	ADJ
taxlaw-12713	862	73	issue	issue	NOUN
taxlaw-12713	862	74	with	with	ADP
taxlaw-12713	862	75	the	the	DET
taxlaw-12713	862	76	constitutionality	constitutionality	NOUN
taxlaw-12713	862	77	of	of	ADP
taxlaw-12713	862	78	extending	extend	VERB
taxlaw-12713	862	79	such	such	ADJ
taxlaw-12713	862	80	jurisdiction	jurisdiction	NOUN
taxlaw-12713	862	81	to	to	ADP
taxlaw-12713	862	82	the	the	DET
taxlaw-12713	862	83	irs	irs	PROPN
taxlaw-12713	862	84	or	or	CCONJ
taxlaw-12713	862	85	to	to	ADP
taxlaw-12713	862	86	the	the	DET
taxlaw-12713	862	87	tax	tax	NOUN
taxlaw-12713	862	88	court	court	NOUN
taxlaw-12713	862	89	)	)	PUNCT
taxlaw-12713	862	90	.	.	PUNCT
taxlaw-12713	863	1	266	266	NUM
taxlaw-12713	863	2	lloyd	lloyd	PROPN
taxlaw-12713	863	3	h.	h.	PROPN
taxlaw-12713	863	4	mayer	mayer	PROPN
taxlaw-12713	863	5	&	&	CCONJ
taxlaw-12713	863	6	brendan	brendan	PROPN
taxlaw-12713	863	7	m.	m.	PROPN
taxlaw-12713	863	8	wilson	wilson	PROPN
taxlaw-12713	863	9	,	,	PUNCT
taxlaw-12713	863	10	regulating	regulate	VERB
taxlaw-12713	863	11	charities	charity	NOUN
taxlaw-12713	863	12	in	in	ADP
taxlaw-12713	863	13	the	the	DET
taxlaw-12713	863	14	twenty	twenty	NUM
taxlaw-12713	863	15	-	-	PUNCT
taxlaw-12713	863	16	first	first	ADJ
taxlaw-12713	863	17	century	century	NOUN
taxlaw-12713	863	18	:	:	PUNCT
taxlaw-12713	863	19	an	an	DET
taxlaw-12713	863	20	institutional	institutional	ADJ
taxlaw-12713	863	21	choice	choice	NOUN
taxlaw-12713	863	22	analysis	analysis	NOUN
taxlaw-12713	863	23	,	,	PUNCT
taxlaw-12713	863	24	85	85	NUM
taxlaw-12713	863	25	chi.-kent	chi.-kent	PROPN
taxlaw-12713	863	26	l.	l.	PROPN
taxlaw-12713	863	27	rev	rev	PROPN
taxlaw-12713	863	28	.	.	PROPN
taxlaw-12713	863	29	479	479	NUM
taxlaw-12713	863	30	,	,	PUNCT
taxlaw-12713	863	31	514–15	514–15	NUM
taxlaw-12713	863	32	(	(	PUNCT
taxlaw-12713	863	33	2010	2010	NUM
taxlaw-12713	863	34	)	)	PUNCT
taxlaw-12713	863	35	.	.	PUNCT
taxlaw-12713	864	1	267	267	NUM
taxlaw-12713	865	1	i	i	PRON
taxlaw-12713	865	2	d.	d.	PROPN
taxlaw-12713	865	3	at	at	ADP
taxlaw-12713	865	4	505	505	NUM
taxlaw-12713	865	5	.	.	PUNCT
taxlaw-12713	866	1	268	268	NUM
taxlaw-12713	867	1	i	i	PRON
taxlaw-12713	867	2	d.	d.	PROPN
taxlaw-12713	867	3	269	269	NUM
taxlaw-12713	868	1	i	i	PRON
taxlaw-12713	868	2	d.	d.	PROPN
taxlaw-12713	868	3	at	at	ADP
taxlaw-12713	868	4	521	521	NUM
taxlaw-12713	868	5	.	.	NOUN
taxlaw-12713	868	6	270	270	NUM
taxlaw-12713	868	7	i	i	PRON
taxlaw-12713	868	8	d.	d.	NOUN
taxlaw-12713	868	9	at	at	ADP
taxlaw-12713	868	10	522	522	NUM
taxlaw-12713	868	11	.	.	PUNCT
taxlaw-12713	869	1	cf	cf	INTJ
taxlaw-12713	869	2	.	.	PROPN
taxlaw-12713	869	3	,	,	PUNCT
taxlaw-12713	869	4	aprill	aprill	PROPN
taxlaw-12713	869	5	,	,	PUNCT
taxlaw-12713	869	6	supra	supra	PROPN
taxlaw-12713	869	7	note	note	PROPN
taxlaw-12713	869	8	261	261	NUM
taxlaw-12713	869	9	,	,	PUNCT
taxlaw-12713	869	10	at	at	ADP
taxlaw-12713	869	11	792	792	NUM
taxlaw-12713	869	12	.	.	NOUN
taxlaw-12713	869	13	162	162	NUM
taxlaw-12713	869	14	columbia	columbia	PROPN
taxlaw-12713	869	15	journal	journal	PROPN
taxlaw-12713	869	16	of	of	ADP
taxlaw-12713	869	17	tax	tax	NOUN
taxlaw-12713	869	18	law	law	NOUN
taxlaw-12713	870	1	[	[	X
taxlaw-12713	870	2	vol	vol	NOUN
taxlaw-12713	870	3	15:2	15:2	NUM
taxlaw-12713	870	4	the	the	DET
taxlaw-12713	870	5	idea	idea	NOUN
taxlaw-12713	870	6	of	of	ADP
taxlaw-12713	870	7	a	a	DET
taxlaw-12713	870	8	new	new	ADJ
taxlaw-12713	870	9	federal	federal	ADJ
taxlaw-12713	870	10	regulatory	regulatory	ADJ
taxlaw-12713	870	11	agency	agency	NOUN
taxlaw-12713	870	12	is	be	AUX
taxlaw-12713	870	13	not	not	PART
taxlaw-12713	870	14	new	new	ADJ
taxlaw-12713	870	15	.	.	PUNCT
taxlaw-12713	871	1	as	as	SCONJ
taxlaw-12713	871	2	noted	note	VERB
taxlaw-12713	871	3	above	above	ADV
taxlaw-12713	871	4	,	,	PUNCT
taxlaw-12713	871	5	the	the	DET
taxlaw-12713	871	6	filer	filer	NOUN
taxlaw-12713	871	7	commission	commission	NOUN
taxlaw-12713	871	8	considered	consider	VERB
taxlaw-12713	871	9	but	but	CCONJ
taxlaw-12713	871	10	rejected	reject	VERB
taxlaw-12713	871	11	one	one	NUM
taxlaw-12713	871	12	such	such	ADJ
taxlaw-12713	871	13	proposal.271	proposal.271	NOUN
taxlaw-12713	871	14	in	in	ADP
taxlaw-12713	871	15	the	the	DET
taxlaw-12713	871	16	late	late	ADJ
taxlaw-12713	871	17	1990s	1990	NOUN
taxlaw-12713	871	18	,	,	PUNCT
taxlaw-12713	871	19	joel	joel	PROPN
taxlaw-12713	871	20	fleishman	fleishman	PROPN
taxlaw-12713	871	21	proposed	propose	VERB
taxlaw-12713	871	22	a	a	DET
taxlaw-12713	871	23	new	new	ADJ
taxlaw-12713	871	24	federal	federal	ADJ
taxlaw-12713	871	25	agency	agency	NOUN
taxlaw-12713	871	26	,	,	PUNCT
taxlaw-12713	871	27	but	but	CCONJ
taxlaw-12713	871	28	only	only	ADV
taxlaw-12713	871	29	if	if	SCONJ
taxlaw-12713	871	30	a	a	DET
taxlaw-12713	871	31	couple	couple	NOUN
taxlaw-12713	871	32	of	of	ADP
taxlaw-12713	871	33	other	other	ADJ
taxlaw-12713	871	34	proposals	proposal	NOUN
taxlaw-12713	871	35	were	be	AUX
taxlaw-12713	871	36	tried	try	VERB
taxlaw-12713	871	37	and	and	CCONJ
taxlaw-12713	871	38	did	do	AUX
taxlaw-12713	871	39	not	not	PART
taxlaw-12713	871	40	work.272	work.272	VERB
taxlaw-12713	871	41	fleishman	fleishman	NOUN
taxlaw-12713	871	42	,	,	PUNCT
taxlaw-12713	871	43	inspired	inspire	VERB
taxlaw-12713	871	44	in	in	ADP
taxlaw-12713	871	45	part	part	NOUN
taxlaw-12713	871	46	by	by	ADP
taxlaw-12713	871	47	the	the	DET
taxlaw-12713	871	48	fact	fact	NOUN
taxlaw-12713	871	49	that	that	SCONJ
taxlaw-12713	871	50	irs	irs	PROPN
taxlaw-12713	871	51	charity	charity	NOUN
taxlaw-12713	871	52	enforcement	enforcement	NOUN
taxlaw-12713	871	53	was	be	AUX
taxlaw-12713	871	54	underfunded	underfunde	VERB
taxlaw-12713	871	55	in	in	ADP
taxlaw-12713	871	56	the	the	DET
taxlaw-12713	871	57	1990s,273	1990s,273	NUM
taxlaw-12713	871	58	argued	argue	VERB
taxlaw-12713	871	59	that	that	SCONJ
taxlaw-12713	871	60	the	the	DET
taxlaw-12713	871	61	nonprofit	nonprofit	ADJ
taxlaw-12713	871	62	accountability	accountability	NOUN
taxlaw-12713	871	63	enforcement	enforcement	NOUN
taxlaw-12713	871	64	mechanisms	mechanism	NOUN
taxlaw-12713	871	65	were	be	AUX
taxlaw-12713	871	66	not	not	PART
taxlaw-12713	871	67	working.274	working.274	ADJ
taxlaw-12713	871	68	he	he	PRON
taxlaw-12713	871	69	argued	argue	VERB
taxlaw-12713	871	70	first	first	ADV
taxlaw-12713	871	71	for	for	ADP
taxlaw-12713	871	72	a	a	DET
taxlaw-12713	871	73	self	self	NOUN
taxlaw-12713	871	74	-	-	PUNCT
taxlaw-12713	871	75	regulatory	regulatory	ADJ
taxlaw-12713	871	76	regime	regime	NOUN
taxlaw-12713	871	77	.	.	PUNCT
taxlaw-12713	872	1	to	to	PART
taxlaw-12713	872	2	fleishman	fleishman	VERB
taxlaw-12713	872	3	,	,	PUNCT
taxlaw-12713	872	4	the	the	DET
taxlaw-12713	872	5	nonprofit	nonprofit	ADJ
taxlaw-12713	872	6	sector	sector	NOUN
taxlaw-12713	872	7	should	should	AUX
taxlaw-12713	872	8	voluntarily	voluntarily	ADV
taxlaw-12713	872	9	join	join	VERB
taxlaw-12713	872	10	with	with	ADP
taxlaw-12713	872	11	groups	group	NOUN
taxlaw-12713	872	12	like	like	ADP
taxlaw-12713	872	13	independent	independent	ADJ
taxlaw-12713	872	14	sector	sector	NOUN
taxlaw-12713	872	15	,	,	PUNCT
taxlaw-12713	872	16	the	the	DET
taxlaw-12713	872	17	council	council	NOUN
taxlaw-12713	872	18	on	on	ADP
taxlaw-12713	872	19	foundations	foundation	NOUN
taxlaw-12713	872	20	,	,	PUNCT
taxlaw-12713	872	21	and	and	CCONJ
taxlaw-12713	872	22	other	other	ADJ
taxlaw-12713	872	23	similar	similar	ADJ
taxlaw-12713	872	24	organizations	organization	NOUN
taxlaw-12713	872	25	,	,	PUNCT
taxlaw-12713	872	26	to	to	PART
taxlaw-12713	872	27	create	create	VERB
taxlaw-12713	872	28	enforcement	enforcement	NOUN
taxlaw-12713	872	29	mechanisms.275	mechanisms.275	PROPN
taxlaw-12713	872	30	at	at	ADP
taxlaw-12713	872	31	the	the	DET
taxlaw-12713	872	32	same	same	ADJ
taxlaw-12713	872	33	time	time	NOUN
taxlaw-12713	872	34	,	,	PUNCT
taxlaw-12713	872	35	he	he	PRON
taxlaw-12713	872	36	argued	argue	VERB
taxlaw-12713	872	37	that	that	SCONJ
taxlaw-12713	872	38	these	these	DET
taxlaw-12713	872	39	groups	group	NOUN
taxlaw-12713	872	40	should	should	AUX
taxlaw-12713	872	41	work	work	VERB
taxlaw-12713	872	42	directly	directly	ADV
taxlaw-12713	872	43	with	with	ADP
taxlaw-12713	872	44	state	state	NOUN
taxlaw-12713	872	45	attorneys	attorney	NOUN
taxlaw-12713	872	46	general	general	ADJ
taxlaw-12713	872	47	to	to	PART
taxlaw-12713	872	48	improve	improve	VERB
taxlaw-12713	872	49	charity	charity	NOUN
taxlaw-12713	872	50	enforcement.276	enforcement.276	NOUN
taxlaw-12713	872	51	additionally	additionally	ADV
taxlaw-12713	872	52	,	,	PUNCT
taxlaw-12713	872	53	fleishman	fleishman	PROPN
taxlaw-12713	872	54	argued	argue	VERB
taxlaw-12713	872	55	congress	congress	PROPN
taxlaw-12713	872	56	ought	ought	AUX
taxlaw-12713	872	57	to	to	PART
taxlaw-12713	872	58	try	try	VERB
taxlaw-12713	872	59	to	to	PART
taxlaw-12713	872	60	get	get	VERB
taxlaw-12713	872	61	more	more	ADJ
taxlaw-12713	872	62	resources	resource	NOUN
taxlaw-12713	872	63	to	to	ADP
taxlaw-12713	872	64	the	the	DET
taxlaw-12713	872	65	irs	irs	PROPN
taxlaw-12713	872	66	for	for	ADP
taxlaw-12713	872	67	proper	proper	ADJ
taxlaw-12713	872	68	enforcement	enforcement	NOUN
taxlaw-12713	872	69	.	.	PUNCT
taxlaw-12713	873	1	failing	fail	VERB
taxlaw-12713	873	2	that	that	SCONJ
taxlaw-12713	873	3	,	,	PUNCT
taxlaw-12713	873	4	fleishman	fleishman	PROPN
taxlaw-12713	873	5	believed	believe	VERB
taxlaw-12713	873	6	we	we	PRON
taxlaw-12713	873	7	should	should	AUX
taxlaw-12713	873	8	consider	consider	VERB
taxlaw-12713	873	9	a	a	DET
taxlaw-12713	873	10	federal	federal	ADJ
taxlaw-12713	873	11	charities	charity	NOUN
taxlaw-12713	873	12	commission.277	commission.277	NOUN
taxlaw-12713	873	13	were	be	AUX
taxlaw-12713	873	14	we	we	PRON
taxlaw-12713	873	15	starting	start	VERB
taxlaw-12713	873	16	from	from	ADP
taxlaw-12713	873	17	scratch	scratch	NOUN
taxlaw-12713	873	18	,	,	PUNCT
taxlaw-12713	873	19	fleishman	fleishman	NOUN
taxlaw-12713	873	20	says	say	VERB
taxlaw-12713	873	21	he	he	PRON
taxlaw-12713	873	22	would	would	AUX
taxlaw-12713	873	23	propose	propose	VERB
taxlaw-12713	873	24	an	an	DET
taxlaw-12713	873	25	sec	sec	PROPN
taxlaw-12713	873	26	like	like	ADP
taxlaw-12713	873	27	solution	solution	NOUN
taxlaw-12713	873	28	.	.	PUNCT
taxlaw-12713	874	1	since	since	SCONJ
taxlaw-12713	874	2	that	that	PRON
taxlaw-12713	874	3	is	be	AUX
taxlaw-12713	874	4	not	not	PART
taxlaw-12713	874	5	an	an	DET
taxlaw-12713	874	6	option	option	NOUN
taxlaw-12713	874	7	,	,	PUNCT
taxlaw-12713	874	8	he	he	PRON
taxlaw-12713	874	9	argued	argue	VERB
taxlaw-12713	874	10	instead	instead	ADV
taxlaw-12713	874	11	for	for	ADP
taxlaw-12713	874	12	maintaining	maintain	VERB
taxlaw-12713	874	13	significant	significant	ADJ
taxlaw-12713	874	14	control	control	NOUN
taxlaw-12713	874	15	at	at	ADP
taxlaw-12713	874	16	the	the	DET
taxlaw-12713	874	17	irs	irs	PROPN
taxlaw-12713	874	18	.	.	PUNCT
taxlaw-12713	875	1	ultimately	ultimately	ADV
taxlaw-12713	875	2	,	,	PUNCT
taxlaw-12713	875	3	his	his	PRON
taxlaw-12713	875	4	federal	federal	ADJ
taxlaw-12713	875	5	charities	charity	NOUN
taxlaw-12713	875	6	commission	commission	NOUN
taxlaw-12713	875	7	would	would	AUX
taxlaw-12713	875	8	be	be	AUX
taxlaw-12713	875	9	a	a	DET
taxlaw-12713	875	10	separate	separate	ADJ
taxlaw-12713	875	11	independent	independent	ADJ
taxlaw-12713	875	12	agency	agency	NOUN
taxlaw-12713	875	13	,	,	PUNCT
taxlaw-12713	875	14	perhaps	perhaps	ADV
taxlaw-12713	875	15	housed	house	VERB
taxlaw-12713	875	16	within	within	ADP
taxlaw-12713	875	17	the	the	DET
taxlaw-12713	875	18	sec	sec	PROPN
taxlaw-12713	875	19	,	,	PUNCT
taxlaw-12713	875	20	that	that	PRON
taxlaw-12713	875	21	has	have	VERB
taxlaw-12713	875	22	control	control	NOUN
taxlaw-12713	875	23	over	over	ADP
taxlaw-12713	875	24	matters	matter	NOUN
taxlaw-12713	875	25	not	not	PART
taxlaw-12713	875	26	directly	directly	ADV
taxlaw-12713	875	27	given	give	VERB
taxlaw-12713	875	28	to	to	ADP
taxlaw-12713	875	29	the	the	DET
taxlaw-12713	875	30	irs	irs	PROPN
taxlaw-12713	875	31	and	and	CCONJ
taxlaw-12713	875	32	,	,	PUNCT
taxlaw-12713	875	33	therefore	therefore	ADV
taxlaw-12713	875	34	,	,	PUNCT
taxlaw-12713	875	35	focused	focus	VERB
taxlaw-12713	875	36	more	more	ADV
taxlaw-12713	875	37	on	on	ADP
taxlaw-12713	875	38	fiduciary	fiduciary	ADJ
taxlaw-12713	875	39	duty	duty	NOUN
taxlaw-12713	875	40	functions.278	functions.278	PROPN
taxlaw-12713	875	41	marcus	marcus	PROPN
taxlaw-12713	875	42	owens	owens	PROPN
taxlaw-12713	875	43	,	,	PUNCT
taxlaw-12713	875	44	who	who	PRON
taxlaw-12713	875	45	served	serve	VERB
taxlaw-12713	875	46	as	as	ADP
taxlaw-12713	875	47	the	the	DET
taxlaw-12713	875	48	division	division	NOUN
taxlaw-12713	875	49	director	director	NOUN
taxlaw-12713	875	50	of	of	ADP
taxlaw-12713	875	51	exempt	exempt	ADJ
taxlaw-12713	875	52	organizations	organization	NOUN
taxlaw-12713	875	53	at	at	ADP
taxlaw-12713	875	54	the	the	DET
taxlaw-12713	875	55	irs	irs	PROPN
taxlaw-12713	875	56	for	for	ADP
taxlaw-12713	875	57	ten	ten	NUM
taxlaw-12713	875	58	years,279	years,279	NOUN
taxlaw-12713	875	59	argues	argue	VERB
taxlaw-12713	875	60	for	for	ADP
taxlaw-12713	875	61	the	the	DET
taxlaw-12713	875	62	formation	formation	NOUN
taxlaw-12713	875	63	of	of	ADP
taxlaw-12713	875	64	a	a	DET
taxlaw-12713	875	65	new	new	ADJ
taxlaw-12713	875	66	quasipublic	quasipublic	NOUN
taxlaw-12713	875	67	agency	agency	NOUN
taxlaw-12713	875	68	modeled	model	VERB
taxlaw-12713	875	69	on	on	ADP
taxlaw-12713	875	70	finra.280	finra.280	PROPN
taxlaw-12713	875	71	owens	owens	PROPN
taxlaw-12713	875	72	contends	contend	VERB
taxlaw-12713	875	73	that	that	SCONJ
taxlaw-12713	875	74	the	the	DET
taxlaw-12713	875	75	irs	irs	PROPN
taxlaw-12713	875	76	is	be	AUX
taxlaw-12713	875	77	not	not	PART
taxlaw-12713	875	78	the	the	DET
taxlaw-12713	875	79	ideal	ideal	ADJ
taxlaw-12713	875	80	institution	institution	NOUN
taxlaw-12713	875	81	for	for	ADP
taxlaw-12713	875	82	the	the	DET
taxlaw-12713	875	83	regulation	regulation	NOUN
taxlaw-12713	875	84	of	of	ADP
taxlaw-12713	875	85	charity	charity	NOUN
taxlaw-12713	875	86	.	.	PUNCT
taxlaw-12713	876	1	he	he	PRON
taxlaw-12713	876	2	points	point	VERB
taxlaw-12713	876	3	to	to	ADP
taxlaw-12713	876	4	many	many	ADJ
taxlaw-12713	876	5	factors	factor	NOUN
taxlaw-12713	876	6	,	,	PUNCT
taxlaw-12713	876	7	including	include	VERB
taxlaw-12713	876	8	:	:	PUNCT
taxlaw-12713	876	9	(	(	PUNCT
taxlaw-12713	876	10	a	a	X
taxlaw-12713	876	11	)	)	PUNCT
taxlaw-12713	876	12	inadequate	inadequate	ADJ
taxlaw-12713	876	13	funding	funding	NOUN
taxlaw-12713	876	14	,	,	PUNCT
taxlaw-12713	876	15	(	(	PUNCT
taxlaw-12713	876	16	b	b	X
taxlaw-12713	876	17	)	)	PUNCT
taxlaw-12713	876	18	civil	civil	ADJ
taxlaw-12713	876	19	service	service	NOUN
taxlaw-12713	876	20	constraints	constraint	NOUN
taxlaw-12713	876	21	,	,	PUNCT
taxlaw-12713	876	22	(	(	PUNCT
taxlaw-12713	876	23	c	c	X
taxlaw-12713	876	24	)	)	PUNCT
taxlaw-12713	876	25	institutional	institutional	ADJ
taxlaw-12713	876	26	constraints	constraint	NOUN
taxlaw-12713	876	27	(	(	PUNCT
taxlaw-12713	876	28	irs	irs	PROPN
taxlaw-12713	876	29	is	be	AUX
taxlaw-12713	876	30	focused	focus	VERB
taxlaw-12713	876	31	on	on	ADP
taxlaw-12713	876	32	tax	tax	NOUN
taxlaw-12713	876	33	-	-	PUNCT
taxlaw-12713	876	34	collecting	collecting	NOUN
taxlaw-12713	876	35	)	)	PUNCT
taxlaw-12713	876	36	,	,	PUNCT
taxlaw-12713	876	37	and	and	CCONJ
taxlaw-12713	876	38	(	(	PUNCT
taxlaw-12713	876	39	d	d	X
taxlaw-12713	876	40	)	)	PUNCT
taxlaw-12713	876	41	irs	irs	PROPN
taxlaw-12713	876	42	anomalies	anomaly	NOUN
taxlaw-12713	876	43	(	(	PUNCT
taxlaw-12713	876	44	enforcement	enforcement	NOUN
taxlaw-12713	876	45	based	base	VERB
taxlaw-12713	876	46	on	on	ADP
taxlaw-12713	876	47	tax	tax	NOUN
taxlaw-12713	876	48	returns	return	NOUN
taxlaw-12713	876	49	and	and	CCONJ
taxlaw-12713	876	50	tax	tax	NOUN
taxlaw-12713	876	51	privacy).281	privacy).281	ADJ
taxlaw-12713	876	52	to	to	ADP
taxlaw-12713	876	53	owens	owens	PROPN
taxlaw-12713	876	54	,	,	PUNCT
taxlaw-12713	876	55	the	the	DET
taxlaw-12713	876	56	irs	irs	PROPN
taxlaw-12713	876	57	is	be	AUX
taxlaw-12713	876	58	set	set	VERB
taxlaw-12713	876	59	up	up	ADP
taxlaw-12713	876	60	to	to	PART
taxlaw-12713	876	61	collect	collect	VERB
taxlaw-12713	876	62	tax	tax	NOUN
taxlaw-12713	876	63	and	and	CCONJ
taxlaw-12713	876	64	not	not	PART
taxlaw-12713	876	65	to	to	PART
taxlaw-12713	876	66	regulate	regulate	VERB
taxlaw-12713	876	67	.	.	PUNCT
taxlaw-12713	877	1	any	any	DET
taxlaw-12713	877	2	actions	action	NOUN
taxlaw-12713	877	3	the	the	DET
taxlaw-12713	877	4	irs	irs	PROPN
taxlaw-12713	877	5	might	might	AUX
taxlaw-12713	877	6	take	take	VERB
taxlaw-12713	877	7	against	against	ADP
taxlaw-12713	877	8	an	an	DET
taxlaw-12713	877	9	errant	errant	ADJ
taxlaw-12713	877	10	nonprofit	nonprofit	NOUN
taxlaw-12713	877	11	are	be	AUX
taxlaw-12713	877	12	based	base	VERB
taxlaw-12713	877	13	on	on	ADP
taxlaw-12713	877	14	a	a	DET
taxlaw-12713	877	15	tax	tax	NOUN
taxlaw-12713	877	16	return	return	NOUN
taxlaw-12713	877	17	that	that	PRON
taxlaw-12713	877	18	is	be	AUX
taxlaw-12713	877	19	not	not	PART
taxlaw-12713	877	20	filed	file	VERB
taxlaw-12713	877	21	until	until	ADP
taxlaw-12713	877	22	well	well	ADV
taxlaw-12713	877	23	after	after	ADP
taxlaw-12713	877	24	the	the	DET
taxlaw-12713	877	25	fact	fact	NOUN
taxlaw-12713	877	26	of	of	ADP
taxlaw-12713	877	27	the	the	DET
taxlaw-12713	877	28	actions	action	NOUN
taxlaw-12713	877	29	that	that	PRON
taxlaw-12713	877	30	an	an	DET
taxlaw-12713	877	31	organization	organization	NOUN
taxlaw-12713	877	32	takes	take	VERB
taxlaw-12713	877	33	that	that	PRON
taxlaw-12713	877	34	might	might	AUX
taxlaw-12713	877	35	be	be	AUX
taxlaw-12713	877	36	problematic.282	problematic.282	ADJ
taxlaw-12713	877	37	according	accord	VERB
taxlaw-12713	877	38	to	to	ADP
taxlaw-12713	877	39	owens	owens	PROPN
taxlaw-12713	877	40	,	,	PUNCT
taxlaw-12713	877	41	even	even	ADV
taxlaw-12713	877	42	if	if	SCONJ
taxlaw-12713	877	43	the	the	DET
taxlaw-12713	877	44	irs	irs	PROPN
taxlaw-12713	877	45	determines	determine	VERB
taxlaw-12713	877	46	that	that	SCONJ
taxlaw-12713	877	47	a	a	DET
taxlaw-12713	877	48	nonprofit	nonprofit	NOUN
taxlaw-12713	877	49	has	have	AUX
taxlaw-12713	877	50	behaved	behave	VERB
taxlaw-12713	877	51	badly	badly	ADV
taxlaw-12713	877	52	,	,	PUNCT
taxlaw-12713	877	53	its	its	PRON
taxlaw-12713	877	54	ability	ability	NOUN
taxlaw-12713	877	55	to	to	PART
taxlaw-12713	877	56	share	share	VERB
taxlaw-12713	877	57	this	this	DET
taxlaw-12713	877	58	information	information	NOUN
taxlaw-12713	877	59	with	with	ADP
taxlaw-12713	877	60	state	state	NOUN
taxlaw-12713	877	61	authorities	authority	NOUN
taxlaw-12713	877	62	,	,	PUNCT
taxlaw-12713	877	63	though	though	SCONJ
taxlaw-12713	877	64	better	well	ADV
taxlaw-12713	877	65	today	today	NOUN
taxlaw-12713	877	66	,	,	PUNCT
taxlaw-12713	877	67	is	be	AUX
taxlaw-12713	877	68	still	still	ADV
taxlaw-12713	877	69	clumsy	clumsy	ADJ
taxlaw-12713	877	70	at	at	SCONJ
taxlaw-12713	877	71	best.283	best.283	PROPN
taxlaw-12713	877	72	owens	owens	PROPN
taxlaw-12713	877	73	is	be	AUX
taxlaw-12713	877	74	also	also	ADV
taxlaw-12713	877	75	concerned	concerned	ADJ
taxlaw-12713	877	76	about	about	ADP
taxlaw-12713	877	77	the	the	DET
taxlaw-12713	877	78	lack	lack	NOUN
taxlaw-12713	877	79	of	of	ADP
taxlaw-12713	877	80	ability	ability	NOUN
taxlaw-12713	877	81	of	of	ADP
taxlaw-12713	877	82	a	a	DET
taxlaw-12713	877	83	wide	wide	ADJ
taxlaw-12713	877	84	range	range	NOUN
taxlaw-12713	877	85	of	of	ADP
taxlaw-12713	877	86	interest	interest	NOUN
taxlaw-12713	877	87	groups	group	NOUN
taxlaw-12713	877	88	to	to	PART
taxlaw-12713	877	89	be	be	AUX
taxlaw-12713	877	90	at	at	ADP
taxlaw-12713	877	91	the	the	DET
taxlaw-12713	877	92	legislative	legislative	ADJ
taxlaw-12713	877	93	271	271	NUM
taxlaw-12713	877	94	ginsburg	ginsburg	PROPN
taxlaw-12713	877	95	et	et	NOUN
taxlaw-12713	877	96	.	.	PUNCT
taxlaw-12713	878	1	al	al	PROPN
taxlaw-12713	878	2	.	.	PROPN
taxlaw-12713	878	3	,	,	PUNCT
taxlaw-12713	878	4	supra	supra	PROPN
taxlaw-12713	878	5	note	note	VERB
taxlaw-12713	878	6	7	7	NUM
taxlaw-12713	878	7	.	.	NOUN
taxlaw-12713	878	8	272	272	NUM
taxlaw-12713	878	9	joel	joel	PROPN
taxlaw-12713	878	10	l.	l.	PROPN
taxlaw-12713	878	11	fleishman	fleishman	PROPN
taxlaw-12713	878	12	,	,	PUNCT
taxlaw-12713	878	13	public	public	ADJ
taxlaw-12713	878	14	trust	trust	NOUN
taxlaw-12713	878	15	in	in	ADP
taxlaw-12713	878	16	not	not	PART
taxlaw-12713	878	17	-	-	PUNCT
taxlaw-12713	878	18	for	for	ADP
taxlaw-12713	878	19	-	-	PUNCT
taxlaw-12713	878	20	profit	profit	NOUN
taxlaw-12713	878	21	organizations	organization	NOUN
taxlaw-12713	878	22	and	and	CCONJ
taxlaw-12713	878	23	the	the	DET
taxlaw-12713	878	24	need	need	NOUN
taxlaw-12713	878	25	for	for	ADP
taxlaw-12713	878	26	regulatory	regulatory	ADJ
taxlaw-12713	878	27	reform	reform	NOUN
taxlaw-12713	878	28	,	,	PUNCT
taxlaw-12713	878	29	in	in	ADP
taxlaw-12713	878	30	philanthropy	philanthropy	NOUN
taxlaw-12713	878	31	and	and	CCONJ
taxlaw-12713	878	32	the	the	DET
taxlaw-12713	878	33	nonprofit	nonprofit	ADJ
taxlaw-12713	878	34	sector	sector	NOUN
taxlaw-12713	878	35	in	in	ADP
taxlaw-12713	878	36	a	a	DET
taxlaw-12713	878	37	changing	change	VERB
taxlaw-12713	878	38	america	america	PROPN
taxlaw-12713	878	39	172	172	NUM
taxlaw-12713	878	40	(	(	PUNCT
taxlaw-12713	878	41	charles	charles	PROPN
taxlaw-12713	878	42	t.	t.	PROPN
taxlaw-12713	878	43	clotfelter	clotfelter	PROPN
taxlaw-12713	878	44	&	&	CCONJ
taxlaw-12713	878	45	thomas	thomas	PROPN
taxlaw-12713	878	46	ehrlich	ehrlich	PROPN
taxlaw-12713	878	47	eds	eds	PROPN
taxlaw-12713	878	48	.	.	PROPN
taxlaw-12713	878	49	,	,	PUNCT
taxlaw-12713	878	50	1999	1999	NUM
taxlaw-12713	878	51	)	)	PUNCT
taxlaw-12713	878	52	.	.	PUNCT
taxlaw-12713	879	1	273	273	NUM
taxlaw-12713	880	1	i	i	PRON
taxlaw-12713	880	2	d.	d.	NOUN
taxlaw-12713	880	3	at	at	ADP
taxlaw-12713	880	4	182	182	NUM
taxlaw-12713	880	5	(	(	PUNCT
taxlaw-12713	880	6	citing	cite	VERB
taxlaw-12713	880	7	james	james	PROPN
taxlaw-12713	880	8	t.	t.	PROPN
taxlaw-12713	880	9	mcgovern	mcgovern	PROPN
taxlaw-12713	880	10	&	&	CCONJ
taxlaw-12713	880	11	phil	phil	PROPN
taxlaw-12713	880	12	brand	brand	PROPN
taxlaw-12713	880	13	,	,	PUNCT
taxlaw-12713	880	14	ep	ep	PROPN
taxlaw-12713	880	15	/	/	SYM
taxlaw-12713	880	16	eo	eo	PROPN
taxlaw-12713	880	17	–	–	PUNCT
taxlaw-12713	880	18	one	one	NUM
taxlaw-12713	880	19	of	of	ADP
taxlaw-12713	880	20	the	the	DET
taxlaw-12713	880	21	most	most	ADV
taxlaw-12713	880	22	innovative	innovative	ADJ
taxlaw-12713	880	23	and	and	CCONJ
taxlaw-12713	880	24	efficient	efficient	ADJ
taxlaw-12713	880	25	functions	function	NOUN
taxlaw-12713	880	26	within	within	ADP
taxlaw-12713	880	27	the	the	DET
taxlaw-12713	880	28	irs	irs	PROPN
taxlaw-12713	880	29	,	,	PUNCT
taxlaw-12713	880	30	97	97	NUM
taxlaw-12713	880	31	tax	tax	NOUN
taxlaw-12713	880	32	notes	note	NOUN
taxlaw-12713	880	33	today	today	NOUN
taxlaw-12713	880	34	164	164	NUM
taxlaw-12713	880	35	(	(	PUNCT
taxlaw-12713	880	36	1997	1997	NUM
taxlaw-12713	880	37	)	)	PUNCT
taxlaw-12713	880	38	)	)	PUNCT
taxlaw-12713	880	39	.	.	PUNCT
taxlaw-12713	881	1	274	274	NUM
taxlaw-12713	881	2	i	i	PRON
taxlaw-12713	881	3	d.	d.	NOUN
taxlaw-12713	881	4	at	at	ADP
taxlaw-12713	881	5	185	185	NUM
taxlaw-12713	881	6	.	.	PUNCT
taxlaw-12713	882	1	275	275	NUM
taxlaw-12713	882	2	i	i	PRON
taxlaw-12713	882	3	d.	d.	PROPN
taxlaw-12713	882	4	at	at	ADP
taxlaw-12713	882	5	186	186	NUM
taxlaw-12713	882	6	.	.	PUNCT
taxlaw-12713	882	7	276	276	NUM
taxlaw-12713	883	1	i	i	PRON
taxlaw-12713	883	2	d.	d.	PROPN
taxlaw-12713	883	3	at	at	ADP
taxlaw-12713	883	4	186–87	186–87	NUM
taxlaw-12713	883	5	.	.	PUNCT
taxlaw-12713	884	1	277	277	NUM
taxlaw-12713	884	2	i	i	PRON
taxlaw-12713	884	3	d.	d.	PROPN
taxlaw-12713	884	4	at	at	ADP
taxlaw-12713	884	5	188–89	188–89	NUM
taxlaw-12713	884	6	.	.	PUNCT
taxlaw-12713	885	1	278	278	NUM
taxlaw-12713	886	1	i	i	PRON
taxlaw-12713	886	2	d.	d.	PROPN
taxlaw-12713	886	3	279	279	NUM
taxlaw-12713	886	4	loeb	loeb	PROPN
taxlaw-12713	886	5	&	&	CCONJ
taxlaw-12713	886	6	loeb	loeb	PROPN
taxlaw-12713	886	7	llp	llp	PROPN
taxlaw-12713	886	8	,	,	PUNCT
taxlaw-12713	886	9	marcus	marcus	PROPN
taxlaw-12713	886	10	s.	s.	PROPN
taxlaw-12713	886	11	owens	owens	PROPN
taxlaw-12713	886	12	,	,	PUNCT
taxlaw-12713	886	13	https://www.loeb.com/en/people/o/owens-marcussherman	https://www.loeb.com/en/people/o/owens-marcussherman	NOUN
taxlaw-12713	886	14	[	[	X
taxlaw-12713	886	15	perma.cc/8uy2-67kq	perma.cc/8uy2-67kq	PROPN
taxlaw-12713	886	16	]	]	X
taxlaw-12713	886	17	.	.	PUNCT
taxlaw-12713	887	1	280	280	NUM
taxlaw-12713	887	2	owens	owen	NOUN
taxlaw-12713	887	3	,	,	PUNCT
taxlaw-12713	887	4	supra	supra	PROPN
taxlaw-12713	887	5	note	note	NOUN
taxlaw-12713	887	6	1	1	NUM
taxlaw-12713	887	7	.	.	NUM
taxlaw-12713	887	8	281	281	NUM
taxlaw-12713	888	1	i	i	PRON
taxlaw-12713	888	2	d.	d.	PROPN
taxlaw-12713	888	3	at	at	ADP
taxlaw-12713	888	4	4–6	4–6	PROPN
taxlaw-12713	888	5	.	.	PROPN
taxlaw-12713	888	6	282	282	NUM
taxlaw-12713	889	1	i	i	PRON
taxlaw-12713	889	2	d.	d.	PROPN
taxlaw-12713	889	3	at	at	ADP
taxlaw-12713	889	4	6	6	NUM
taxlaw-12713	889	5	.	.	NOUN
taxlaw-12713	889	6	283	283	NUM
taxlaw-12713	890	1	i	i	PRON
taxlaw-12713	890	2	d.	d.	PROPN
taxlaw-12713	890	3	2024	2024	NUM
taxlaw-12713	890	4	]	]	PUNCT
taxlaw-12713	890	5	keep	keep	VERB
taxlaw-12713	890	6	charitable	charitable	ADJ
taxlaw-12713	890	7	oversight	oversight	NOUN
taxlaw-12713	890	8	163	163	NUM
taxlaw-12713	890	9	table	table	NOUN
taxlaw-12713	890	10	to	to	PART
taxlaw-12713	890	11	be	be	AUX
taxlaw-12713	890	12	involved	involve	VERB
taxlaw-12713	890	13	in	in	ADP
taxlaw-12713	890	14	the	the	DET
taxlaw-12713	890	15	making	making	NOUN
taxlaw-12713	890	16	of	of	ADP
taxlaw-12713	890	17	charity	charity	NOUN
taxlaw-12713	890	18	tax	tax	NOUN
taxlaw-12713	890	19	law.284	law.284	NOUN
taxlaw-12713	890	20	the	the	DET
taxlaw-12713	890	21	expertise	expertise	NOUN
taxlaw-12713	890	22	needed	need	VERB
taxlaw-12713	890	23	to	to	PART
taxlaw-12713	890	24	comment	comment	VERB
taxlaw-12713	890	25	upon	upon	SCONJ
taxlaw-12713	890	26	tax	tax	NOUN
taxlaw-12713	890	27	law	law	NOUN
taxlaw-12713	890	28	needlessly	needlessly	ADV
taxlaw-12713	890	29	hinders	hinder	VERB
taxlaw-12713	890	30	some	some	PRON
taxlaw-12713	890	31	who	who	PRON
taxlaw-12713	890	32	might	might	AUX
taxlaw-12713	890	33	reasonably	reasonably	ADV
taxlaw-12713	890	34	want	want	VERB
taxlaw-12713	890	35	to	to	PART
taxlaw-12713	890	36	comment	comment	VERB
taxlaw-12713	890	37	upon	upon	SCONJ
taxlaw-12713	890	38	charitable	charitable	ADJ
taxlaw-12713	890	39	legislation	legislation	NOUN
taxlaw-12713	890	40	from	from	ADP
taxlaw-12713	890	41	engaging	engage	VERB
taxlaw-12713	890	42	in	in	ADP
taxlaw-12713	890	43	the	the	DET
taxlaw-12713	890	44	process	process	NOUN
taxlaw-12713	890	45	.	.	PUNCT
taxlaw-12713	891	1	owens	owens	PROPN
taxlaw-12713	891	2	recognizes	recognize	VERB
taxlaw-12713	891	3	that	that	SCONJ
taxlaw-12713	891	4	some	some	PRON
taxlaw-12713	891	5	may	may	AUX
taxlaw-12713	891	6	be	be	AUX
taxlaw-12713	891	7	concerned	concern	VERB
taxlaw-12713	891	8	about	about	ADP
taxlaw-12713	891	9	the	the	DET
taxlaw-12713	891	10	charitable	charitable	ADJ
taxlaw-12713	891	11	sector	sector	NOUN
taxlaw-12713	891	12	regulating	regulate	VERB
taxlaw-12713	891	13	itself	itself	PRON
taxlaw-12713	891	14	.	.	PUNCT
taxlaw-12713	892	1	he	he	PRON
taxlaw-12713	892	2	thus	thus	ADV
taxlaw-12713	892	3	makes	make	VERB
taxlaw-12713	892	4	the	the	DET
taxlaw-12713	892	5	case	case	NOUN
taxlaw-12713	892	6	for	for	ADP
taxlaw-12713	892	7	why	why	SCONJ
taxlaw-12713	892	8	and	and	CCONJ
taxlaw-12713	892	9	when	when	SCONJ
taxlaw-12713	892	10	self	self	NOUN
taxlaw-12713	892	11	-	-	PUNCT
taxlaw-12713	892	12	regulation	regulation	NOUN
taxlaw-12713	892	13	makes	make	VERB
taxlaw-12713	892	14	sense	sense	NOUN
taxlaw-12713	892	15	.	.	PUNCT
taxlaw-12713	893	1	the	the	DET
taxlaw-12713	893	2	advantages	advantage	NOUN
taxlaw-12713	893	3	he	he	PRON
taxlaw-12713	893	4	sees	see	VERB
taxlaw-12713	893	5	are	be	AUX
taxlaw-12713	893	6	primarily	primarily	ADV
taxlaw-12713	893	7	knowledge	knowledge	NOUN
taxlaw-12713	893	8	regarding	regard	VERB
taxlaw-12713	893	9	the	the	DET
taxlaw-12713	893	10	charitable	charitable	ADJ
taxlaw-12713	893	11	universe	universe	NOUN
taxlaw-12713	893	12	—	—	PUNCT
taxlaw-12713	893	13	knowledge	knowledge	NOUN
taxlaw-12713	893	14	of	of	ADP
taxlaw-12713	893	15	rules	rule	NOUN
taxlaw-12713	893	16	that	that	PRON
taxlaw-12713	893	17	will	will	AUX
taxlaw-12713	893	18	be	be	AUX
taxlaw-12713	893	19	effective	effective	ADJ
taxlaw-12713	893	20	,	,	PUNCT
taxlaw-12713	893	21	knowledge	knowledge	NOUN
taxlaw-12713	893	22	of	of	ADP
taxlaw-12713	893	23	the	the	DET
taxlaw-12713	893	24	likely	likely	ADJ
taxlaw-12713	893	25	harms	harm	NOUN
taxlaw-12713	893	26	,	,	PUNCT
taxlaw-12713	893	27	and	and	CCONJ
taxlaw-12713	893	28	knowledge	knowledge	NOUN
taxlaw-12713	893	29	of	of	ADP
taxlaw-12713	893	30	situations	situation	NOUN
taxlaw-12713	893	31	where	where	SCONJ
taxlaw-12713	893	32	the	the	DET
taxlaw-12713	893	33	harm	harm	NOUN
taxlaw-12713	893	34	is	be	AUX
taxlaw-12713	893	35	likely	likely	ADJ
taxlaw-12713	893	36	to	to	PART
taxlaw-12713	893	37	fall	fall	VERB
taxlaw-12713	893	38	on	on	ADP
taxlaw-12713	893	39	the	the	DET
taxlaw-12713	893	40	participants	participant	NOUN
taxlaw-12713	893	41	themselves	themselves	PRON
taxlaw-12713	893	42	anyway.285	anyway.285	PROPN
taxlaw-12713	893	43	owens	owens	PROPN
taxlaw-12713	893	44	argues	argue	VERB
taxlaw-12713	893	45	that	that	SCONJ
taxlaw-12713	893	46	the	the	DET
taxlaw-12713	893	47	charitable	charitable	ADJ
taxlaw-12713	893	48	sector	sector	NOUN
taxlaw-12713	893	49	is	be	AUX
taxlaw-12713	893	50	like	like	ADP
taxlaw-12713	893	51	the	the	DET
taxlaw-12713	893	52	securities	security	NOUN
taxlaw-12713	893	53	sector	sector	NOUN
taxlaw-12713	893	54	because	because	SCONJ
taxlaw-12713	893	55	group	group	NOUN
taxlaw-12713	893	56	member	member	NOUN
taxlaw-12713	893	57	behavior	behavior	NOUN
taxlaw-12713	893	58	affects	affect	VERB
taxlaw-12713	893	59	others	other	NOUN
taxlaw-12713	893	60	in	in	ADP
taxlaw-12713	893	61	the	the	DET
taxlaw-12713	893	62	group	group	NOUN
taxlaw-12713	893	63	in	in	ADP
taxlaw-12713	893	64	both	both	CCONJ
taxlaw-12713	893	65	sectors.286	sectors.286	ADJ
taxlaw-12713	893	66	sometimes	sometimes	ADV
taxlaw-12713	893	67	also	also	ADV
taxlaw-12713	893	68	,	,	PUNCT
taxlaw-12713	893	69	members	member	NOUN
taxlaw-12713	893	70	are	be	AUX
taxlaw-12713	893	71	engaged	engage	VERB
taxlaw-12713	893	72	in	in	ADP
taxlaw-12713	893	73	joint	joint	ADJ
taxlaw-12713	893	74	projects	project	NOUN
taxlaw-12713	893	75	and	and	CCONJ
taxlaw-12713	893	76	the	the	DET
taxlaw-12713	893	77	entire	entire	ADJ
taxlaw-12713	893	78	community	community	NOUN
taxlaw-12713	893	79	has	have	VERB
taxlaw-12713	893	80	an	an	DET
taxlaw-12713	893	81	interest	interest	NOUN
taxlaw-12713	893	82	in	in	ADP
taxlaw-12713	893	83	“	"	PUNCT
taxlaw-12713	893	84	common	common	ADJ
taxlaw-12713	893	85	rules	rule	NOUN
taxlaw-12713	893	86	in	in	ADP
taxlaw-12713	893	87	the	the	DET
taxlaw-12713	893	88	interest	interest	NOUN
taxlaw-12713	893	89	of	of	ADP
taxlaw-12713	893	90	ensuring	ensure	VERB
taxlaw-12713	893	91	a	a	DET
taxlaw-12713	893	92	level	level	ADJ
taxlaw-12713	893	93	playing	playing	NOUN
taxlaw-12713	893	94	field	field	NOUN
taxlaw-12713	893	95	.	.	PUNCT
taxlaw-12713	894	1	”287	”287	PROPN
taxlaw-12713	894	2	finally	finally	ADV
taxlaw-12713	894	3	,	,	PUNCT
taxlaw-12713	894	4	for	for	ADP
taxlaw-12713	894	5	both	both	CCONJ
taxlaw-12713	894	6	the	the	DET
taxlaw-12713	894	7	securities	security	NOUN
taxlaw-12713	894	8	sector	sector	NOUN
taxlaw-12713	894	9	and	and	CCONJ
taxlaw-12713	894	10	the	the	DET
taxlaw-12713	894	11	charitable	charitable	ADJ
taxlaw-12713	894	12	sector	sector	NOUN
taxlaw-12713	894	13	,	,	PUNCT
taxlaw-12713	894	14	the	the	DET
taxlaw-12713	894	15	success	success	NOUN
taxlaw-12713	894	16	of	of	ADP
taxlaw-12713	894	17	the	the	DET
taxlaw-12713	894	18	sectors	sector	NOUN
taxlaw-12713	894	19	depends	depend	VERB
taxlaw-12713	894	20	upon	upon	SCONJ
taxlaw-12713	894	21	the	the	DET
taxlaw-12713	894	22	public	public	NOUN
taxlaw-12713	894	23	perceiving	perceive	VERB
taxlaw-12713	894	24	the	the	DET
taxlaw-12713	894	25	sectors	sector	NOUN
taxlaw-12713	894	26	as	as	ADV
taxlaw-12713	894	27	well	well	ADV
taxlaw-12713	894	28	-	-	PUNCT
taxlaw-12713	894	29	regulated	regulate	VERB
taxlaw-12713	894	30	.	.	PUNCT
taxlaw-12713	895	1	owens	owens	PROPN
taxlaw-12713	895	2	recommends	recommend	VERB
taxlaw-12713	895	3	adopting	adopt	VERB
taxlaw-12713	895	4	an	an	DET
taxlaw-12713	895	5	institutional	institutional	ADJ
taxlaw-12713	895	6	structure	structure	NOUN
taxlaw-12713	895	7	like	like	ADP
taxlaw-12713	895	8	the	the	DET
taxlaw-12713	895	9	financial	financial	ADJ
taxlaw-12713	895	10	industry	industry	NOUN
taxlaw-12713	895	11	regulatory	regulatory	ADJ
taxlaw-12713	895	12	authority	authority	NOUN
taxlaw-12713	895	13	(	(	PUNCT
taxlaw-12713	895	14	finra)288	finra)288	NUM
taxlaw-12713	895	15	or	or	CCONJ
taxlaw-12713	895	16	the	the	DET
taxlaw-12713	895	17	public	public	ADJ
taxlaw-12713	895	18	company	company	NOUN
taxlaw-12713	895	19	accounting	accounting	NOUN
taxlaw-12713	895	20	oversight	oversight	NOUN
taxlaw-12713	895	21	board	board	NOUN
taxlaw-12713	895	22	(	(	PUNCT
taxlaw-12713	895	23	pcaob).289	pcaob).289	PROPN
taxlaw-12713	895	24	finra	finra	PROPN
taxlaw-12713	895	25	derives	derive	VERB
taxlaw-12713	895	26	its	its	PRON
taxlaw-12713	895	27	legal	legal	ADJ
taxlaw-12713	895	28	authorization	authorization	NOUN
taxlaw-12713	895	29	from	from	ADP
taxlaw-12713	895	30	the	the	DET
taxlaw-12713	895	31	securities	securities	PROPN
taxlaw-12713	895	32	and	and	CCONJ
taxlaw-12713	895	33	exchange	exchange	PROPN
taxlaw-12713	895	34	act	act	PROPN
taxlaw-12713	895	35	of	of	ADP
taxlaw-12713	895	36	1934	1934	NUM
taxlaw-12713	895	37	which	which	PRON
taxlaw-12713	895	38	requires	require	VERB
taxlaw-12713	895	39	securities	security	NOUN
taxlaw-12713	895	40	dealers	dealer	NOUN
taxlaw-12713	895	41	to	to	PART
taxlaw-12713	895	42	be	be	AUX
taxlaw-12713	895	43	members	member	NOUN
taxlaw-12713	895	44	of	of	ADP
taxlaw-12713	895	45	a	a	DET
taxlaw-12713	895	46	self	self	NOUN
taxlaw-12713	895	47	-	-	PUNCT
taxlaw-12713	895	48	regulated	regulate	VERB
taxlaw-12713	895	49	organization	organization	NOUN
taxlaw-12713	895	50	(	(	PUNCT
taxlaw-12713	895	51	sro	sro	VERB
taxlaw-12713	895	52	)	)	PUNCT
taxlaw-12713	895	53	as	as	ADP
taxlaw-12713	895	54	either	either	CCONJ
taxlaw-12713	895	55	an	an	DET
taxlaw-12713	895	56	exchange	exchange	NOUN
taxlaw-12713	895	57	or	or	CCONJ
taxlaw-12713	895	58	a	a	DET
taxlaw-12713	895	59	larger	large	ADJ
taxlaw-12713	895	60	group	group	NOUN
taxlaw-12713	895	61	like	like	ADP
taxlaw-12713	895	62	finra	finra	PROPN
taxlaw-12713	895	63	.	.	PUNCT
taxlaw-12713	896	1	the	the	DET
taxlaw-12713	896	2	sro	sro	NOUN
taxlaw-12713	896	3	must	must	AUX
taxlaw-12713	896	4	prove	prove	VERB
taxlaw-12713	896	5	to	to	ADP
taxlaw-12713	896	6	the	the	DET
taxlaw-12713	896	7	securities	securities	PROPN
taxlaw-12713	896	8	exchange	exchange	PROPN
taxlaw-12713	896	9	commission	commission	PROPN
taxlaw-12713	896	10	(	(	PUNCT
taxlaw-12713	896	11	sec	sec	PROPN
taxlaw-12713	896	12	)	)	PUNCT
taxlaw-12713	896	13	that	that	SCONJ
taxlaw-12713	896	14	it	it	PRON
taxlaw-12713	896	15	can	can	AUX
taxlaw-12713	896	16	enforce	enforce	VERB
taxlaw-12713	896	17	its	its	PRON
taxlaw-12713	896	18	rules	rule	NOUN
taxlaw-12713	896	19	and	and	CCONJ
taxlaw-12713	896	20	those	those	PRON
taxlaw-12713	896	21	of	of	ADP
taxlaw-12713	896	22	the	the	DET
taxlaw-12713	896	23	1934	1934	NUM
taxlaw-12713	896	24	act.290	act.290	PROPN
taxlaw-12713	896	25	owens	owens	PROPN
taxlaw-12713	896	26	believes	believe	VERB
taxlaw-12713	896	27	that	that	SCONJ
taxlaw-12713	896	28	finra	finra	PROPN
taxlaw-12713	896	29	has	have	VERB
taxlaw-12713	896	30	the	the	DET
taxlaw-12713	896	31	ability	ability	NOUN
taxlaw-12713	896	32	to	to	PART
taxlaw-12713	896	33	avoid	avoid	VERB
taxlaw-12713	896	34	the	the	DET
taxlaw-12713	896	35	worst	bad	ADJ
taxlaw-12713	896	36	aspects	aspect	NOUN
taxlaw-12713	896	37	of	of	ADP
taxlaw-12713	896	38	conflicts	conflict	NOUN
taxlaw-12713	896	39	that	that	PRON
taxlaw-12713	896	40	an	an	DET
taxlaw-12713	896	41	sro	sro	NOUN
taxlaw-12713	896	42	typically	typically	ADV
taxlaw-12713	896	43	faces	face	VERB
taxlaw-12713	896	44	,	,	PUNCT
taxlaw-12713	896	45	while	while	SCONJ
taxlaw-12713	896	46	at	at	ADP
taxlaw-12713	896	47	the	the	DET
taxlaw-12713	896	48	same	same	ADJ
taxlaw-12713	896	49	time	time	NOUN
taxlaw-12713	896	50	,	,	PUNCT
taxlaw-12713	896	51	its	its	PRON
taxlaw-12713	896	52	institutional	institutional	ADJ
taxlaw-12713	896	53	structure	structure	NOUN
taxlaw-12713	896	54	provides	provide	VERB
taxlaw-12713	896	55	a	a	DET
taxlaw-12713	896	56	significant	significant	ADJ
taxlaw-12713	896	57	opportunity	opportunity	NOUN
taxlaw-12713	896	58	for	for	SCONJ
taxlaw-12713	896	59	the	the	DET
taxlaw-12713	896	60	regulated	regulated	ADJ
taxlaw-12713	896	61	group	group	NOUN
taxlaw-12713	896	62	to	to	PART
taxlaw-12713	896	63	be	be	AUX
taxlaw-12713	896	64	an	an	DET
taxlaw-12713	896	65	important	important	ADJ
taxlaw-12713	896	66	participant	participant	NOUN
taxlaw-12713	896	67	in	in	ADP
taxlaw-12713	896	68	the	the	DET
taxlaw-12713	896	69	creation	creation	NOUN
taxlaw-12713	896	70	of	of	ADP
taxlaw-12713	896	71	the	the	DET
taxlaw-12713	896	72	rules	rule	NOUN
taxlaw-12713	896	73	by	by	ADP
taxlaw-12713	896	74	which	which	PRON
taxlaw-12713	896	75	they	they	PRON
taxlaw-12713	896	76	must	must	AUX
taxlaw-12713	896	77	live.291	live.291	PROPN
taxlaw-12713	896	78	furthermore	furthermore	ADV
taxlaw-12713	896	79	,	,	PUNCT
taxlaw-12713	896	80	finra	finra	PROPN
taxlaw-12713	896	81	is	be	AUX
taxlaw-12713	896	82	not	not	PART
taxlaw-12713	896	83	confined	confine	VERB
taxlaw-12713	896	84	by	by	ADP
taxlaw-12713	896	85	civil	civil	ADJ
taxlaw-12713	896	86	service	service	NOUN
taxlaw-12713	896	87	regulations	regulation	NOUN
taxlaw-12713	896	88	because	because	SCONJ
taxlaw-12713	896	89	it	it	PRON
taxlaw-12713	896	90	is	be	AUX
taxlaw-12713	896	91	not	not	PART
taxlaw-12713	896	92	considered	consider	VERB
taxlaw-12713	896	93	to	to	PART
taxlaw-12713	896	94	be	be	AUX
taxlaw-12713	896	95	the	the	DET
taxlaw-12713	896	96	government.292	government.292	NOUN
taxlaw-12713	896	97	congress	congress	PROPN
taxlaw-12713	896	98	created	create	VERB
taxlaw-12713	896	99	the	the	DET
taxlaw-12713	896	100	pcaob	pcaob	NOUN
taxlaw-12713	896	101	as	as	ADP
taxlaw-12713	896	102	a	a	DET
taxlaw-12713	896	103	part	part	NOUN
taxlaw-12713	896	104	of	of	ADP
taxlaw-12713	896	105	the	the	DET
taxlaw-12713	896	106	sarbanes	sarbanes	PROPN
taxlaw-12713	896	107	oxley	oxley	PROPN
taxlaw-12713	896	108	act	act	NOUN
taxlaw-12713	896	109	of	of	ADP
taxlaw-12713	896	110	2002	2002	NUM
taxlaw-12713	896	111	primarily	primarily	ADV
taxlaw-12713	896	112	to	to	PART
taxlaw-12713	896	113	oversee	oversee	VERB
taxlaw-12713	896	114	the	the	DET
taxlaw-12713	896	115	audits	audits	NOUN
taxlaw-12713	896	116	of	of	ADP
taxlaw-12713	896	117	public	public	ADJ
taxlaw-12713	896	118	companies	company	NOUN
taxlaw-12713	896	119	.	.	PUNCT
taxlaw-12713	897	1	it	it	PRON
taxlaw-12713	897	2	is	be	AUX
taxlaw-12713	897	3	effectively	effectively	ADV
taxlaw-12713	897	4	a	a	DET
taxlaw-12713	897	5	public	public	ADJ
taxlaw-12713	897	6	company	company	NOUN
taxlaw-12713	897	7	accounting	accounting	NOUN
taxlaw-12713	897	8	sro	sro	PROPN
taxlaw-12713	897	9	.	.	PUNCT
taxlaw-12713	898	1	but	but	CCONJ
taxlaw-12713	898	2	it	it	PRON
taxlaw-12713	898	3	is	be	AUX
taxlaw-12713	898	4	different	different	ADJ
taxlaw-12713	898	5	from	from	ADP
taxlaw-12713	898	6	finra	finra	NOUN
taxlaw-12713	898	7	in	in	ADP
taxlaw-12713	898	8	that	that	SCONJ
taxlaw-12713	898	9	it	it	PRON
taxlaw-12713	898	10	does	do	AUX
taxlaw-12713	898	11	not	not	PART
taxlaw-12713	898	12	have	have	VERB
taxlaw-12713	898	13	a	a	DET
taxlaw-12713	898	14	competitor	competitor	NOUN
taxlaw-12713	898	15	,	,	PUNCT
taxlaw-12713	898	16	so	so	SCONJ
taxlaw-12713	898	17	there	there	PRON
taxlaw-12713	898	18	is	be	VERB
taxlaw-12713	898	19	no	no	DET
taxlaw-12713	898	20	market	market	NOUN
taxlaw-12713	898	21	for	for	ADP
taxlaw-12713	898	22	lower	low	ADJ
taxlaw-12713	898	23	fees	fee	NOUN
taxlaw-12713	898	24	or	or	CCONJ
taxlaw-12713	898	25	lesser	less	ADJ
taxlaw-12713	898	26	regulation	regulation	NOUN
taxlaw-12713	898	27	from	from	ADP
taxlaw-12713	898	28	another	another	DET
taxlaw-12713	898	29	exchange	exchange	NOUN
taxlaw-12713	898	30	,	,	PUNCT
taxlaw-12713	898	31	and	and	CCONJ
taxlaw-12713	898	32	its	its	PRON
taxlaw-12713	898	33	members	member	NOUN
taxlaw-12713	898	34	are	be	AUX
taxlaw-12713	898	35	all	all	ADV
taxlaw-12713	898	36	chosen	choose	VERB
taxlaw-12713	898	37	by	by	ADP
taxlaw-12713	898	38	the	the	DET
taxlaw-12713	898	39	sec	sec	PROPN
taxlaw-12713	898	40	rather	rather	ADV
taxlaw-12713	898	41	than	than	ADP
taxlaw-12713	898	42	in	in	ADP
taxlaw-12713	898	43	part	part	NOUN
taxlaw-12713	898	44	from	from	ADP
taxlaw-12713	898	45	industry.293	industry.293	PROPN
taxlaw-12713	898	46	284	284	NUM
taxlaw-12713	898	47	i	i	PRON
taxlaw-12713	898	48	d.	d.	PROPN
taxlaw-12713	898	49	at	at	ADP
taxlaw-12713	898	50	8	8	NUM
taxlaw-12713	898	51	(	(	PUNCT
taxlaw-12713	898	52	discussing	discuss	VERB
taxlaw-12713	898	53	the	the	DET
taxlaw-12713	898	54	lack	lack	NOUN
taxlaw-12713	898	55	of	of	ADP
taxlaw-12713	898	56	representatives	representative	NOUN
taxlaw-12713	898	57	from	from	ADP
taxlaw-12713	898	58	all	all	DET
taxlaw-12713	898	59	sectors	sector	NOUN
taxlaw-12713	898	60	of	of	ADP
taxlaw-12713	898	61	charity	charity	NOUN
taxlaw-12713	898	62	as	as	SCONJ
taxlaw-12713	898	63	the	the	DET
taxlaw-12713	898	64	senate	senate	PROPN
taxlaw-12713	898	65	created	create	VERB
taxlaw-12713	898	66	the	the	DET
taxlaw-12713	898	67	nonprofit	nonprofit	ADJ
taxlaw-12713	898	68	legislation	legislation	NOUN
taxlaw-12713	898	69	that	that	PRON
taxlaw-12713	898	70	became	become	VERB
taxlaw-12713	898	71	a	a	DET
taxlaw-12713	898	72	part	part	NOUN
taxlaw-12713	898	73	of	of	ADP
taxlaw-12713	898	74	the	the	DET
taxlaw-12713	898	75	pension	pension	NOUN
taxlaw-12713	898	76	protection	protection	NOUN
taxlaw-12713	898	77	act	act	PROPN
taxlaw-12713	898	78	)	)	PUNCT
taxlaw-12713	898	79	.	.	PUNCT
taxlaw-12713	899	1	285	285	NUM
taxlaw-12713	900	1	i	i	PRON
taxlaw-12713	900	2	d.	d.	PROPN
taxlaw-12713	900	3	at	at	ADP
taxlaw-12713	900	4	10	10	NUM
taxlaw-12713	900	5	.	.	PUNCT
taxlaw-12713	901	1	286	286	NUM
taxlaw-12713	901	2	i	i	PROPN
taxlaw-12713	901	3	d.	d.	NOUN
taxlaw-12713	901	4	287	287	NUM
taxlaw-12713	902	1	i	i	PRON
taxlaw-12713	902	2	d.	d.	PROPN
taxlaw-12713	902	3	288	288	NUM
taxlaw-12713	902	4	carrie	carrie	PROPN
taxlaw-12713	902	5	johnson	johnson	PROPN
taxlaw-12713	902	6	,	,	PUNCT
taxlaw-12713	902	7	sec	sec	PROPN
taxlaw-12713	902	8	approves	approve	VERB
taxlaw-12713	902	9	one	one	NUM
taxlaw-12713	902	10	watchdog	watchdog	NOUN
taxlaw-12713	902	11	for	for	ADP
taxlaw-12713	902	12	brokers	broker	NOUN
taxlaw-12713	902	13	big	big	ADJ
taxlaw-12713	902	14	and	and	CCONJ
taxlaw-12713	902	15	small	small	ADJ
taxlaw-12713	902	16	,	,	PUNCT
taxlaw-12713	902	17	wash	wash	NOUN
taxlaw-12713	902	18	.	.	PUNCT
taxlaw-12713	903	1	post	post	NOUN
taxlaw-12713	903	2	(	(	PUNCT
taxlaw-12713	903	3	july	july	PROPN
taxlaw-12713	903	4	27	27	NUM
taxlaw-12713	903	5	,	,	PUNCT
taxlaw-12713	903	6	2007	2007	NUM
taxlaw-12713	903	7	)	)	PUNCT
taxlaw-12713	904	1	https://www.washingtonpost.com/wp-dyn/content/article/2007/07/27/ar200707270010	https://www.washingtonpost.com/wp-dyn/content/article/2007/07/27/ar200707270010	ADP
taxlaw-12713	904	2	8_pf.html	8_pf.html	NUM
taxlaw-12713	904	3	[	[	PUNCT
taxlaw-12713	904	4	perma.cc/5nqm-d3um	perma.cc/5nqm-d3um	PROPN
taxlaw-12713	904	5	]	]	PUNCT
taxlaw-12713	904	6	.	.	PUNCT
taxlaw-12713	905	1	289	289	NUM
taxlaw-12713	905	2	auditing	audit	VERB
taxlaw-12713	905	3	the	the	DET
taxlaw-12713	905	4	auditors	auditor	NOUN
taxlaw-12713	905	5	:	:	PUNCT
taxlaw-12713	905	6	creating	create	VERB
taxlaw-12713	905	7	the	the	DET
taxlaw-12713	905	8	public	public	ADJ
taxlaw-12713	905	9	company	company	NOUN
taxlaw-12713	905	10	accounting	accounting	NOUN
taxlaw-12713	905	11	oversight	oversight	NOUN
taxlaw-12713	905	12	board	board	PROPN
taxlaw-12713	905	13	,	,	PUNCT
taxlaw-12713	905	14	sec	sec	PROPN
taxlaw-12713	905	15	.	.	PROPN
taxlaw-12713	905	16	&	&	CCONJ
taxlaw-12713	905	17	exchange	exchange	PROPN
taxlaw-12713	905	18	com	com	PROPN
taxlaw-12713	905	19	.	.	PUNCT
taxlaw-12713	905	20	historical	historical	ADJ
taxlaw-12713	905	21	society	society	NOUN
taxlaw-12713	905	22	,	,	PUNCT
taxlaw-12713	905	23	https://www.sechistorical.org/museum/galleries/pcaob/	https://www.sechistorical.org/museum/galleries/pcaob/	PROPN
taxlaw-12713	905	24	[	[	X
taxlaw-12713	905	25	perma.cc/8e9n-5sar	perma.cc/8e9n-5sar	NOUN
taxlaw-12713	905	26	]	]	PUNCT
taxlaw-12713	905	27	.	.	PUNCT
taxlaw-12713	906	1	290	290	NUM
taxlaw-12713	906	2	owens	owen	NOUN
taxlaw-12713	906	3	,	,	PUNCT
taxlaw-12713	906	4	supra	supra	PROPN
taxlaw-12713	906	5	note	note	PROPN
taxlaw-12713	906	6	1	1	NUM
taxlaw-12713	906	7	,	,	PUNCT
taxlaw-12713	906	8	at	at	ADP
taxlaw-12713	906	9	13	13	NUM
taxlaw-12713	906	10	.	.	NOUN
taxlaw-12713	906	11	291	291	NUM
taxlaw-12713	907	1	i	i	NOUN
taxlaw-12713	907	2	d.	d.	PROPN
taxlaw-12713	907	3	292	292	NUM
taxlaw-12713	908	1	i	i	PRON
taxlaw-12713	908	2	d.	d.	PROPN
taxlaw-12713	908	3	at	at	ADP
taxlaw-12713	908	4	14	14	NUM
taxlaw-12713	908	5	.	.	PUNCT
taxlaw-12713	909	1	293	293	NUM
taxlaw-12713	910	1	i	i	PRON
taxlaw-12713	910	2	d.	d.	PROPN
taxlaw-12713	910	3	at	at	ADP
taxlaw-12713	910	4	15	15	NUM
taxlaw-12713	910	5	.	.	NOUN
taxlaw-12713	910	6	164	164	NUM
taxlaw-12713	910	7	columbia	columbia	PROPN
taxlaw-12713	910	8	journal	journal	PROPN
taxlaw-12713	910	9	of	of	ADP
taxlaw-12713	910	10	tax	tax	NOUN
taxlaw-12713	910	11	law	law	NOUN
taxlaw-12713	910	12	[	[	X
taxlaw-12713	910	13	vol	vol	NOUN
taxlaw-12713	910	14	15:2	15:2	NUM
taxlaw-12713	910	15	owens	owen	NOUN
taxlaw-12713	910	16	proposes	propose	VERB
taxlaw-12713	910	17	congress	congress	PROPN
taxlaw-12713	910	18	adopt	adopt	VERB
taxlaw-12713	910	19	a	a	DET
taxlaw-12713	910	20	charity	charity	NOUN
taxlaw-12713	910	21	oversight	oversight	NOUN
taxlaw-12713	910	22	board	board	NOUN
taxlaw-12713	910	23	(	(	PUNCT
taxlaw-12713	910	24	“	"	PUNCT
taxlaw-12713	910	25	cob	cob	NOUN
taxlaw-12713	910	26	”	"	PUNCT
taxlaw-12713	910	27	)	)	PUNCT
taxlaw-12713	910	28	with	with	ADP
taxlaw-12713	910	29	some	some	DET
taxlaw-12713	910	30	elements	element	NOUN
taxlaw-12713	910	31	of	of	ADP
taxlaw-12713	910	32	both	both	DET
taxlaw-12713	910	33	finra	finra	NOUN
taxlaw-12713	910	34	and	and	CCONJ
taxlaw-12713	910	35	the	the	DET
taxlaw-12713	910	36	pcaob.294	pcaob.294	NOUN
taxlaw-12713	910	37	to	to	PART
taxlaw-12713	910	38	be	be	AUX
taxlaw-12713	910	39	an	an	DET
taxlaw-12713	910	40	organization	organization	NOUN
taxlaw-12713	910	41	recognized	recognize	VERB
taxlaw-12713	910	42	as	as	ADP
taxlaw-12713	910	43	exempt	exempt	ADJ
taxlaw-12713	910	44	from	from	ADP
taxlaw-12713	910	45	tax	tax	NOUN
taxlaw-12713	910	46	under	under	ADP
taxlaw-12713	910	47	section	section	NOUN
taxlaw-12713	910	48	501(c)(3	501(c)(3	NOUN
taxlaw-12713	910	49	)	)	PUNCT
taxlaw-12713	910	50	,	,	PUNCT
taxlaw-12713	910	51	the	the	DET
taxlaw-12713	910	52	organization	organization	NOUN
taxlaw-12713	910	53	would	would	AUX
taxlaw-12713	910	54	need	need	VERB
taxlaw-12713	910	55	to	to	PART
taxlaw-12713	910	56	be	be	AUX
taxlaw-12713	910	57	a	a	DET
taxlaw-12713	910	58	member	member	NOUN
taxlaw-12713	910	59	in	in	ADP
taxlaw-12713	910	60	good	good	ADJ
taxlaw-12713	910	61	standing	standing	NOUN
taxlaw-12713	910	62	of	of	ADP
taxlaw-12713	910	63	the	the	DET
taxlaw-12713	910	64	cob.295	cob.295	NOUN
taxlaw-12713	910	65	membership	membership	NOUN
taxlaw-12713	910	66	would	would	AUX
taxlaw-12713	910	67	be	be	AUX
taxlaw-12713	910	68	composed	compose	VERB
taxlaw-12713	910	69	of	of	ADP
taxlaw-12713	910	70	seven	seven	NUM
taxlaw-12713	910	71	industry	industry	NOUN
taxlaw-12713	910	72	directors	director	NOUN
taxlaw-12713	910	73	,	,	PUNCT
taxlaw-12713	910	74	seven	seven	NUM
taxlaw-12713	910	75	irs	irs	PROPN
taxlaw-12713	910	76	-	-	PUNCT
taxlaw-12713	910	77	appointed	appoint	VERB
taxlaw-12713	910	78	directors	director	NOUN
taxlaw-12713	910	79	,	,	PUNCT
taxlaw-12713	910	80	and	and	CCONJ
taxlaw-12713	910	81	seven	seven	NUM
taxlaw-12713	910	82	independent	independent	ADJ
taxlaw-12713	910	83	directors.296	directors.296	NOUN
taxlaw-12713	910	84	though	though	SCONJ
taxlaw-12713	910	85	a	a	DET
taxlaw-12713	910	86	challenge	challenge	NOUN
taxlaw-12713	910	87	would	would	AUX
taxlaw-12713	910	88	be	be	AUX
taxlaw-12713	910	89	determining	determine	VERB
taxlaw-12713	910	90	its	its	PRON
taxlaw-12713	910	91	rulemaking	rulemaking	NOUN
taxlaw-12713	910	92	jurisdiction	jurisdiction	NOUN
taxlaw-12713	910	93	,	,	PUNCT
taxlaw-12713	910	94	owens	owens	PROPN
taxlaw-12713	910	95	suggests	suggest	VERB
taxlaw-12713	910	96	congress	congress	PROPN
taxlaw-12713	910	97	grant	grant	VERB
taxlaw-12713	910	98	it	it	PRON
taxlaw-12713	910	99	jurisdiction	jurisdiction	NOUN
taxlaw-12713	910	100	to	to	PART
taxlaw-12713	910	101	enforce	enforce	VERB
taxlaw-12713	910	102	core	core	NOUN
taxlaw-12713	910	103	charity	charity	NOUN
taxlaw-12713	910	104	tax	tax	NOUN
taxlaw-12713	910	105	law	law	NOUN
taxlaw-12713	910	106	rules.297	rules.297	ADP
taxlaw-12713	910	107	the	the	DET
taxlaw-12713	910	108	irs	irs	PROPN
taxlaw-12713	910	109	would	would	AUX
taxlaw-12713	910	110	have	have	VERB
taxlaw-12713	910	111	the	the	DET
taxlaw-12713	910	112	final	final	ADJ
taxlaw-12713	910	113	say	say	NOUN
taxlaw-12713	910	114	both	both	PRON
taxlaw-12713	910	115	about	about	ADP
taxlaw-12713	910	116	rules	rule	NOUN
taxlaw-12713	910	117	and	and	CCONJ
taxlaw-12713	910	118	enforcement	enforcement	NOUN
taxlaw-12713	910	119	,	,	PUNCT
taxlaw-12713	910	120	though	though	ADV
taxlaw-12713	910	121	.	.	PUNCT
taxlaw-12713	911	1	for	for	ADP
taxlaw-12713	911	2	owens	owens	PROPN
taxlaw-12713	911	3	,	,	PUNCT
taxlaw-12713	911	4	a	a	DET
taxlaw-12713	911	5	key	key	ADJ
taxlaw-12713	911	6	feature	feature	NOUN
taxlaw-12713	911	7	of	of	ADP
taxlaw-12713	911	8	the	the	DET
taxlaw-12713	911	9	cob	cob	NOUN
taxlaw-12713	911	10	would	would	AUX
taxlaw-12713	911	11	be	be	AUX
taxlaw-12713	911	12	its	its	PRON
taxlaw-12713	911	13	ability	ability	NOUN
taxlaw-12713	911	14	to	to	PART
taxlaw-12713	911	15	timely	timely	ADV
taxlaw-12713	911	16	enforce	enforce	VERB
taxlaw-12713	911	17	the	the	DET
taxlaw-12713	911	18	law	law	NOUN
taxlaw-12713	911	19	outside	outside	ADP
taxlaw-12713	911	20	the	the	DET
taxlaw-12713	911	21	tax	tax	NOUN
taxlaw-12713	911	22	return	return	NOUN
taxlaw-12713	911	23	process.298	process.298	PRON
taxlaw-12713	911	24	the	the	DET
taxlaw-12713	911	25	entity	entity	NOUN
taxlaw-12713	911	26	would	would	AUX
taxlaw-12713	911	27	be	be	AUX
taxlaw-12713	911	28	funded	fund	VERB
taxlaw-12713	911	29	primarily	primarily	ADV
taxlaw-12713	911	30	by	by	ADP
taxlaw-12713	911	31	fees	fee	NOUN
taxlaw-12713	911	32	for	for	ADP
taxlaw-12713	911	33	being	be	AUX
taxlaw-12713	911	34	members	member	NOUN
taxlaw-12713	911	35	of	of	ADP
taxlaw-12713	911	36	the	the	DET
taxlaw-12713	911	37	cob	cob	NOUN
taxlaw-12713	911	38	on	on	ADP
taxlaw-12713	911	39	a	a	DET
taxlaw-12713	911	40	sliding	slide	VERB
taxlaw-12713	911	41	scale	scale	NOUN
taxlaw-12713	911	42	and	and	CCONJ
taxlaw-12713	911	43	some	some	PRON
taxlaw-12713	911	44	by	by	ADP
taxlaw-12713	911	45	payments	payment	NOUN
taxlaw-12713	911	46	for	for	ADP
taxlaw-12713	911	47	services	service	NOUN
taxlaw-12713	911	48	or	or	CCONJ
taxlaw-12713	911	49	actions	action	NOUN
taxlaw-12713	911	50	.	.	PUNCT
taxlaw-12713	912	1	owens	owens	PROPN
taxlaw-12713	912	2	suggests	suggest	VERB
taxlaw-12713	912	3	that	that	SCONJ
taxlaw-12713	912	4	this	this	DET
taxlaw-12713	912	5	arrangement	arrangement	NOUN
taxlaw-12713	912	6	would	would	AUX
taxlaw-12713	912	7	avoid	avoid	VERB
taxlaw-12713	912	8	some	some	PRON
taxlaw-12713	912	9	of	of	ADP
taxlaw-12713	912	10	the	the	DET
taxlaw-12713	912	11	big	big	ADJ
taxlaw-12713	912	12	problems	problem	NOUN
taxlaw-12713	912	13	with	with	ADP
taxlaw-12713	912	14	irs	irs	PROPN
taxlaw-12713	912	15	regulation	regulation	NOUN
taxlaw-12713	912	16	detailed	detail	VERB
taxlaw-12713	912	17	above.299	above.299	PROPN
taxlaw-12713	912	18	terri	terri	PROPN
taxlaw-12713	912	19	lynn	lynn	PROPN
taxlaw-12713	912	20	helge	helge	PROPN
taxlaw-12713	912	21	comes	come	VERB
taxlaw-12713	912	22	to	to	ADP
taxlaw-12713	912	23	a	a	DET
taxlaw-12713	912	24	similar	similar	ADJ
taxlaw-12713	912	25	conclusion	conclusion	NOUN
taxlaw-12713	912	26	as	as	ADP
taxlaw-12713	912	27	owens	owens	PROPN
taxlaw-12713	912	28	.	.	PUNCT
taxlaw-12713	913	1	consistent	consistent	ADJ
taxlaw-12713	913	2	with	with	ADP
taxlaw-12713	913	3	the	the	DET
taxlaw-12713	913	4	discussion	discussion	NOUN
taxlaw-12713	913	5	in	in	ADP
taxlaw-12713	913	6	part	part	PROPN
taxlaw-12713	913	7	ii	ii	PROPN
taxlaw-12713	913	8	,	,	PUNCT
taxlaw-12713	913	9	helge	helge	PROPN
taxlaw-12713	913	10	describes	describe	VERB
taxlaw-12713	913	11	oversight	oversight	NOUN
taxlaw-12713	913	12	of	of	ADP
taxlaw-12713	913	13	the	the	DET
taxlaw-12713	913	14	charitable	charitable	ADJ
taxlaw-12713	913	15	sector	sector	NOUN
taxlaw-12713	913	16	as	as	ADP
taxlaw-12713	913	17	too	too	ADV
taxlaw-12713	913	18	minimal	minimal	ADJ
taxlaw-12713	913	19	because	because	SCONJ
taxlaw-12713	913	20	of	of	ADP
taxlaw-12713	913	21	significant	significant	ADJ
taxlaw-12713	913	22	bureaucratic	bureaucratic	ADJ
taxlaw-12713	913	23	constraints	constraint	NOUN
taxlaw-12713	913	24	placed	place	VERB
taxlaw-12713	913	25	on	on	ADP
taxlaw-12713	913	26	both	both	CCONJ
taxlaw-12713	913	27	the	the	DET
taxlaw-12713	913	28	irs	irs	PROPN
taxlaw-12713	913	29	and	and	CCONJ
taxlaw-12713	913	30	attorneys	attorney	NOUN
taxlaw-12713	913	31	general.300	general.300	VERB
taxlaw-12713	913	32	she	she	PRON
taxlaw-12713	913	33	argues	argue	VERB
taxlaw-12713	913	34	that	that	SCONJ
taxlaw-12713	913	35	this	this	PRON
taxlaw-12713	913	36	causes	cause	VERB
taxlaw-12713	913	37	harm	harm	NOUN
taxlaw-12713	913	38	to	to	ADP
taxlaw-12713	913	39	an	an	DET
taxlaw-12713	913	40	important	important	ADJ
taxlaw-12713	913	41	sector	sector	NOUN
taxlaw-12713	913	42	of	of	ADP
taxlaw-12713	913	43	our	our	PRON
taxlaw-12713	913	44	economy	economy	NOUN
taxlaw-12713	913	45	and	and	CCONJ
taxlaw-12713	913	46	that	that	SCONJ
taxlaw-12713	913	47	we	we	PRON
taxlaw-12713	913	48	need	need	VERB
taxlaw-12713	913	49	to	to	PART
taxlaw-12713	913	50	make	make	VERB
taxlaw-12713	913	51	a	a	DET
taxlaw-12713	913	52	change.301	change.301	PROPN
taxlaw-12713	913	53	she	she	PRON
taxlaw-12713	913	54	notes	note	VERB
taxlaw-12713	913	55	that	that	SCONJ
taxlaw-12713	913	56	there	there	PRON
taxlaw-12713	913	57	are	be	VERB
taxlaw-12713	913	58	“	"	PUNCT
taxlaw-12713	913	59	forty	forty	NUM
taxlaw-12713	913	60	[	[	NOUN
taxlaw-12713	913	61	state	state	NOUN
taxlaw-12713	913	62	charity	charity	NOUN
taxlaw-12713	913	63	]	]	PUNCT
taxlaw-12713	913	64	jurisdictions	jurisdiction	NOUN
taxlaw-12713	913	65	that	that	PRON
taxlaw-12713	913	66	do	do	AUX
taxlaw-12713	913	67	not	not	PART
taxlaw-12713	913	68	require	require	VERB
taxlaw-12713	913	69	annual	annual	ADJ
taxlaw-12713	913	70	reporting	reporting	NOUN
taxlaw-12713	913	71	from	from	ADP
taxlaw-12713	913	72	non	non	ADJ
taxlaw-12713	913	73	-	-	ADJ
taxlaw-12713	913	74	soliciting	solicit	VERB
taxlaw-12713	913	75	charities	charity	NOUN
taxlaw-12713	913	76	.	.	PUNCT
taxlaw-12713	913	77	.	.	PUNCT
taxlaw-12713	914	1	.	.	PUNCT
taxlaw-12713	915	1	and	and	CCONJ
taxlaw-12713	915	2	thus	thus	ADV
taxlaw-12713	915	3	can	can	AUX
taxlaw-12713	915	4	not	not	PART
taxlaw-12713	915	5	discern	discern	VERB
taxlaw-12713	915	6	breaches	breach	NOUN
taxlaw-12713	915	7	of	of	ADP
taxlaw-12713	915	8	fiduciary	fiduciary	ADJ
taxlaw-12713	915	9	duties	duty	NOUN
taxlaw-12713	915	10	from	from	ADP
taxlaw-12713	915	11	a	a	DET
taxlaw-12713	915	12	substantial	substantial	ADJ
taxlaw-12713	915	13	majority	majority	NOUN
taxlaw-12713	915	14	of	of	ADP
taxlaw-12713	915	15	charitable	charitable	ADJ
taxlaw-12713	915	16	organizations	organization	NOUN
taxlaw-12713	915	17	.	.	PUNCT
taxlaw-12713	915	18	”302	”302	PUNCT
taxlaw-12713	916	1	in	in	ADP
taxlaw-12713	916	2	other	other	ADJ
taxlaw-12713	916	3	words	word	NOUN
taxlaw-12713	916	4	,	,	PUNCT
taxlaw-12713	916	5	there	there	PRON
taxlaw-12713	916	6	are	be	VERB
taxlaw-12713	916	7	many	many	ADJ
taxlaw-12713	916	8	jurisdictions	jurisdiction	NOUN
taxlaw-12713	916	9	into	into	ADP
taxlaw-12713	916	10	which	which	PRON
taxlaw-12713	916	11	an	an	DET
taxlaw-12713	916	12	unscrupulous	unscrupulous	ADJ
taxlaw-12713	916	13	nonprofit	nonprofit	NOUN
taxlaw-12713	916	14	could	could	AUX
taxlaw-12713	916	15	operate	operate	VERB
taxlaw-12713	916	16	undetected	undetecte	VERB
taxlaw-12713	916	17	by	by	ADP
taxlaw-12713	916	18	the	the	DET
taxlaw-12713	916	19	local	local	ADJ
taxlaw-12713	916	20	jurisdiction	jurisdiction	NOUN
taxlaw-12713	916	21	.	.	PUNCT
taxlaw-12713	917	1	thus	thus	ADV
taxlaw-12713	917	2	,	,	PUNCT
taxlaw-12713	917	3	a	a	DET
taxlaw-12713	917	4	change	change	NOUN
taxlaw-12713	917	5	is	be	AUX
taxlaw-12713	917	6	needed	need	VERB
taxlaw-12713	917	7	.	.	PUNCT
taxlaw-12713	918	1	helge	helge	PROPN
taxlaw-12713	918	2	joins	join	VERB
taxlaw-12713	918	3	owens	owens	PROPN
taxlaw-12713	918	4	in	in	ADP
taxlaw-12713	918	5	arguing	argue	VERB
taxlaw-12713	918	6	for	for	ADP
taxlaw-12713	918	7	a	a	DET
taxlaw-12713	918	8	federal	federal	ADJ
taxlaw-12713	918	9	overseer	overseer	NOUN
taxlaw-12713	918	10	of	of	ADP
taxlaw-12713	918	11	the	the	DET
taxlaw-12713	918	12	charitable	charitable	ADJ
taxlaw-12713	918	13	sector	sector	NOUN
taxlaw-12713	918	14	.	.	PUNCT
taxlaw-12713	919	1	she	she	PRON
taxlaw-12713	919	2	argues	argue	VERB
taxlaw-12713	919	3	though	though	ADV
taxlaw-12713	919	4	,	,	PUNCT
taxlaw-12713	919	5	that	that	SCONJ
taxlaw-12713	919	6	it	it	PRON
taxlaw-12713	919	7	should	should	AUX
taxlaw-12713	919	8	be	be	AUX
taxlaw-12713	919	9	more	more	ADV
taxlaw-12713	919	10	independent	independent	ADJ
taxlaw-12713	919	11	than	than	ADP
taxlaw-12713	919	12	owens	owens	PROPN
taxlaw-12713	919	13	’s	’s	PART
taxlaw-12713	919	14	suggestion	suggestion	NOUN
taxlaw-12713	919	15	of	of	ADP
taxlaw-12713	919	16	an	an	DET
taxlaw-12713	919	17	sro.303	sro.303	NOUN
taxlaw-12713	919	18	she	she	PRON
taxlaw-12713	919	19	proposes	propose	VERB
taxlaw-12713	919	20	a	a	DET
taxlaw-12713	919	21	federal	federal	ADJ
taxlaw-12713	919	22	charity	charity	NOUN
taxlaw-12713	919	23	oversight	oversight	NOUN
taxlaw-12713	919	24	board	board	PROPN
taxlaw-12713	919	25	(	(	PUNCT
taxlaw-12713	919	26	fcob	fcob	PROPN
taxlaw-12713	919	27	)	)	PUNCT
taxlaw-12713	919	28	that	that	PRON
taxlaw-12713	919	29	would	would	AUX
taxlaw-12713	919	30	be	be	AUX
taxlaw-12713	919	31	more	more	ADV
taxlaw-12713	919	32	like	like	ADP
taxlaw-12713	919	33	the	the	DET
taxlaw-12713	919	34	pcaob	pcaob	NOUN
taxlaw-12713	919	35	than	than	ADP
taxlaw-12713	919	36	finra	finra	PROPN
taxlaw-12713	919	37	,	,	PUNCT
taxlaw-12713	919	38	the	the	DET
taxlaw-12713	919	39	model	model	NOUN
taxlaw-12713	919	40	to	to	PART
taxlaw-12713	919	41	which	which	PRON
taxlaw-12713	919	42	owens	owens	PROPN
taxlaw-12713	919	43	hews	hew	VERB
taxlaw-12713	919	44	closer	close	ADV
taxlaw-12713	919	45	.	.	PUNCT
taxlaw-12713	920	1	congress	congress	PROPN
taxlaw-12713	920	2	would	would	AUX
taxlaw-12713	920	3	be	be	AUX
taxlaw-12713	920	4	the	the	DET
taxlaw-12713	920	5	overseer	overseer	NOUN
taxlaw-12713	920	6	of	of	ADP
taxlaw-12713	920	7	this	this	PRON
taxlaw-12713	920	8	fcob.304	fcob.304	VERB
taxlaw-12713	920	9	the	the	DET
taxlaw-12713	920	10	membership	membership	NOUN
taxlaw-12713	920	11	of	of	ADP
taxlaw-12713	920	12	the	the	DET
taxlaw-12713	920	13	governing	govern	VERB
taxlaw-12713	920	14	body	body	NOUN
taxlaw-12713	920	15	would	would	AUX
taxlaw-12713	920	16	broadly	broadly	ADV
taxlaw-12713	920	17	represent	represent	VERB
taxlaw-12713	920	18	the	the	DET
taxlaw-12713	920	19	interests	interest	NOUN
taxlaw-12713	920	20	of	of	ADP
taxlaw-12713	920	21	the	the	DET
taxlaw-12713	920	22	sector	sector	NOUN
taxlaw-12713	920	23	,	,	PUNCT
taxlaw-12713	920	24	including	include	VERB
taxlaw-12713	920	25	donors	donor	NOUN
taxlaw-12713	920	26	and	and	CCONJ
taxlaw-12713	920	27	members	member	NOUN
taxlaw-12713	920	28	who	who	PRON
taxlaw-12713	920	29	operate	operate	VERB
taxlaw-12713	920	30	different	different	ADJ
taxlaw-12713	920	31	types	type	NOUN
taxlaw-12713	920	32	of	of	ADP
taxlaw-12713	920	33	charitable	charitable	ADJ
taxlaw-12713	920	34	organizations	organization	NOUN
taxlaw-12713	920	35	.	.	PUNCT
taxlaw-12713	921	1	however	however	ADV
taxlaw-12713	921	2	,	,	PUNCT
taxlaw-12713	921	3	a	a	DET
taxlaw-12713	921	4	majority	majority	NOUN
taxlaw-12713	921	5	of	of	ADP
taxlaw-12713	921	6	the	the	DET
taxlaw-12713	921	7	board	board	NOUN
taxlaw-12713	921	8	would	would	AUX
taxlaw-12713	921	9	be	be	AUX
taxlaw-12713	921	10	composed	compose	VERB
taxlaw-12713	921	11	of	of	ADP
taxlaw-12713	921	12	members	member	NOUN
taxlaw-12713	921	13	of	of	ADP
taxlaw-12713	921	14	the	the	DET
taxlaw-12713	921	15	government	government	NOUN
taxlaw-12713	921	16	that	that	PRON
taxlaw-12713	921	17	oversee	oversee	VERB
taxlaw-12713	921	18	the	the	DET
taxlaw-12713	921	19	sector.305	sector.305	NOUN
taxlaw-12713	921	20	this	this	DET
taxlaw-12713	921	21	board	board	NOUN
taxlaw-12713	921	22	would	would	AUX
taxlaw-12713	921	23	likewise	likewise	ADV
taxlaw-12713	921	24	be	be	AUX
taxlaw-12713	921	25	funded	fund	VERB
taxlaw-12713	921	26	by	by	ADP
taxlaw-12713	921	27	requiring	require	VERB
taxlaw-12713	921	28	all	all	DET
taxlaw-12713	921	29	charities	charity	NOUN
taxlaw-12713	921	30	to	to	PART
taxlaw-12713	921	31	be	be	AUX
taxlaw-12713	921	32	members	member	NOUN
taxlaw-12713	921	33	and	and	CCONJ
taxlaw-12713	921	34	to	to	PART
taxlaw-12713	921	35	pay	pay	VERB
taxlaw-12713	921	36	a	a	DET
taxlaw-12713	921	37	fee	fee	NOUN
taxlaw-12713	921	38	on	on	ADP
taxlaw-12713	921	39	a	a	DET
taxlaw-12713	921	40	sliding	slide	VERB
taxlaw-12713	921	41	scale	scale	NOUN
taxlaw-12713	921	42	.	.	PUNCT
taxlaw-12713	922	1	helge	helge	PROPN
taxlaw-12713	922	2	’s	’s	PART
taxlaw-12713	922	3	board	board	NOUN
taxlaw-12713	922	4	would	would	AUX
taxlaw-12713	922	5	replace	replace	VERB
taxlaw-12713	922	6	the	the	DET
taxlaw-12713	922	7	irs	irs	PROPN
taxlaw-12713	922	8	in	in	ADP
taxlaw-12713	922	9	overseeing	oversee	VERB
taxlaw-12713	922	10	charitable	charitable	ADJ
taxlaw-12713	922	11	tax	tax	NOUN
taxlaw-12713	922	12	law	law	NOUN
taxlaw-12713	922	13	,	,	PUNCT
taxlaw-12713	922	14	though	though	SCONJ
taxlaw-12713	922	15	the	the	DET
taxlaw-12713	922	16	irs	irs	PROPN
taxlaw-12713	922	17	would	would	AUX
taxlaw-12713	922	18	retain	retain	VERB
taxlaw-12713	922	19	jurisdiction	jurisdiction	NOUN
taxlaw-12713	922	20	over	over	ADP
taxlaw-12713	922	21	tax	tax	NOUN
taxlaw-12713	922	22	matters	matter	NOUN
taxlaw-12713	922	23	such	such	ADJ
taxlaw-12713	922	24	as	as	ADP
taxlaw-12713	922	25	charitable	charitable	ADJ
taxlaw-12713	922	26	contributions	contribution	NOUN
taxlaw-12713	922	27	,	,	PUNCT
taxlaw-12713	922	28	employment	employment	NOUN
taxlaw-12713	922	29	tax	tax	NOUN
taxlaw-12713	922	30	,	,	PUNCT
taxlaw-12713	922	31	unrelated	unrelated	ADJ
taxlaw-12713	922	32	business	business	NOUN
taxlaw-12713	922	33	294	294	NUM
taxlaw-12713	922	34	i	i	PRON
taxlaw-12713	922	35	d.	d.	PROPN
taxlaw-12713	922	36	at	at	ADP
taxlaw-12713	922	37	18	18	NUM
taxlaw-12713	922	38	.	.	NOUN
taxlaw-12713	922	39	295	295	NUM
taxlaw-12713	922	40	owens	owen	NOUN
taxlaw-12713	922	41	,	,	PUNCT
taxlaw-12713	922	42	supra	supra	PROPN
taxlaw-12713	922	43	note	note	PROPN
taxlaw-12713	922	44	1	1	NUM
taxlaw-12713	922	45	,	,	PUNCT
taxlaw-12713	922	46	at	at	ADP
taxlaw-12713	922	47	13	13	NUM
taxlaw-12713	922	48	.	.	PUNCT
taxlaw-12713	922	49	296	296	NUM
taxlaw-12713	923	1	i	i	PRON
taxlaw-12713	923	2	d.	d.	PROPN
taxlaw-12713	923	3	297	297	NUM
taxlaw-12713	924	1	i	i	PRON
taxlaw-12713	924	2	d.	d.	PROPN
taxlaw-12713	924	3	at	at	ADP
taxlaw-12713	924	4	20	20	NUM
taxlaw-12713	924	5	.	.	PUNCT
taxlaw-12713	924	6	298	298	NUM
taxlaw-12713	925	1	i	i	PRON
taxlaw-12713	925	2	d.	d.	PROPN
taxlaw-12713	925	3	at	at	ADP
taxlaw-12713	925	4	22	22	NUM
taxlaw-12713	925	5	.	.	PUNCT
taxlaw-12713	926	1	299	299	NUM
taxlaw-12713	927	1	i	i	PRON
taxlaw-12713	927	2	d.	d.	NOUN
taxlaw-12713	927	3	at	at	ADP
taxlaw-12713	927	4	24–26	24–26	NUM
taxlaw-12713	927	5	.	.	PUNCT
taxlaw-12713	928	1	300	300	NUM
taxlaw-12713	928	2	helge	helge	NOUN
taxlaw-12713	928	3	,	,	PUNCT
taxlaw-12713	928	4	supra	supra	PROPN
taxlaw-12713	928	5	note	note	NOUN
taxlaw-12713	928	6	1	1	NUM
taxlaw-12713	928	7	.	.	NUM
taxlaw-12713	928	8	301	301	NUM
taxlaw-12713	928	9	i	i	PROPN
taxlaw-12713	928	10	d.	d.	PROPN
taxlaw-12713	928	11	at	at	ADP
taxlaw-12713	928	12	7–8	7–8	PROPN
taxlaw-12713	928	13	.	.	PROPN
taxlaw-12713	928	14	302	302	NUM
taxlaw-12713	928	15	i	i	PROPN
taxlaw-12713	928	16	d.	d.	PROPN
taxlaw-12713	928	17	at	at	ADP
taxlaw-12713	928	18	14–15	14–15	NUM
taxlaw-12713	928	19	.	.	PUNCT
taxlaw-12713	928	20	303	303	NUM
taxlaw-12713	929	1	i	i	PRON
taxlaw-12713	929	2	d.	d.	PROPN
taxlaw-12713	929	3	at	at	ADP
taxlaw-12713	929	4	70	70	NUM
taxlaw-12713	929	5	.	.	PUNCT
taxlaw-12713	930	1	304	304	NUM
taxlaw-12713	930	2	i	i	PRON
taxlaw-12713	930	3	d.	d.	PROPN
taxlaw-12713	930	4	at	at	ADP
taxlaw-12713	930	5	70	70	NUM
taxlaw-12713	930	6	.	.	PUNCT
taxlaw-12713	931	1	305	305	NUM
taxlaw-12713	931	2	helge	helge	NOUN
taxlaw-12713	931	3	,	,	PUNCT
taxlaw-12713	931	4	supra	supra	PROPN
taxlaw-12713	931	5	note	note	NOUN
taxlaw-12713	931	6	1	1	NUM
taxlaw-12713	931	7	,	,	PUNCT
taxlaw-12713	931	8	at	at	ADP
taxlaw-12713	931	9	71	71	NUM
taxlaw-12713	931	10	.	.	PUNCT
taxlaw-12713	931	11	2024	2024	NUM
taxlaw-12713	931	12	]	]	PUNCT
taxlaw-12713	931	13	keep	keep	VERB
taxlaw-12713	931	14	charitable	charitable	ADJ
taxlaw-12713	931	15	oversight	oversight	NOUN
taxlaw-12713	931	16	165	165	NUM
taxlaw-12713	931	17	income	income	NOUN
taxlaw-12713	931	18	tax	tax	NOUN
taxlaw-12713	931	19	,	,	PUNCT
taxlaw-12713	931	20	etc	etc	X
taxlaw-12713	931	21	.	.	X
taxlaw-12713	931	22	finally	finally	ADV
taxlaw-12713	931	23	,	,	PUNCT
taxlaw-12713	931	24	it	it	PRON
taxlaw-12713	931	25	would	would	AUX
taxlaw-12713	931	26	have	have	VERB
taxlaw-12713	931	27	the	the	DET
taxlaw-12713	931	28	authority	authority	NOUN
taxlaw-12713	931	29	to	to	PART
taxlaw-12713	931	30	promulgate	promulgate	VERB
taxlaw-12713	931	31	regulations	regulation	NOUN
taxlaw-12713	931	32	and	and	CCONJ
taxlaw-12713	931	33	guidance.306	guidance.306	PROPN
taxlaw-12713	931	34	mayer	mayer	PROPN
taxlaw-12713	931	35	,	,	PUNCT
taxlaw-12713	931	36	who	who	PRON
taxlaw-12713	931	37	previously	previously	ADV
taxlaw-12713	931	38	suggested	suggest	VERB
taxlaw-12713	931	39	state	state	NOUN
taxlaw-12713	931	40	oversight	oversight	NOUN
taxlaw-12713	931	41	enhancement	enhancement	NOUN
taxlaw-12713	931	42	,	,	PUNCT
taxlaw-12713	931	43	now	now	ADV
taxlaw-12713	931	44	believes	believe	VERB
taxlaw-12713	931	45	it	it	PRON
taxlaw-12713	931	46	might	might	AUX
taxlaw-12713	931	47	be	be	AUX
taxlaw-12713	931	48	better	well	ADJ
taxlaw-12713	931	49	to	to	PART
taxlaw-12713	931	50	move	move	VERB
taxlaw-12713	931	51	enforcement	enforcement	NOUN
taxlaw-12713	931	52	out	out	ADP
taxlaw-12713	931	53	of	of	ADP
taxlaw-12713	931	54	the	the	DET
taxlaw-12713	931	55	irs	irs	PROPN
taxlaw-12713	931	56	and	and	CCONJ
taxlaw-12713	931	57	to	to	ADP
taxlaw-12713	931	58	another	another	DET
taxlaw-12713	931	59	federal	federal	ADJ
taxlaw-12713	931	60	regulatory	regulatory	ADJ
taxlaw-12713	931	61	body.307	body.307	NOUN
taxlaw-12713	931	62	he	he	PRON
taxlaw-12713	931	63	thinks	think	VERB
taxlaw-12713	931	64	that	that	SCONJ
taxlaw-12713	931	65	the	the	DET
taxlaw-12713	931	66	recent	recent	ADJ
taxlaw-12713	931	67	failures	failure	NOUN
taxlaw-12713	931	68	of	of	ADP
taxlaw-12713	931	69	the	the	DET
taxlaw-12713	931	70	irs	irs	PROPN
taxlaw-12713	931	71	mean	mean	VERB
taxlaw-12713	931	72	that	that	SCONJ
taxlaw-12713	931	73	it	it	PRON
taxlaw-12713	931	74	is	be	AUX
taxlaw-12713	931	75	time	time	NOUN
taxlaw-12713	931	76	to	to	PART
taxlaw-12713	931	77	seriously	seriously	ADV
taxlaw-12713	931	78	begin	begin	VERB
taxlaw-12713	931	79	to	to	PART
taxlaw-12713	931	80	consider	consider	VERB
taxlaw-12713	931	81	the	the	DET
taxlaw-12713	931	82	alternatives	alternative	NOUN
taxlaw-12713	931	83	.	.	PUNCT
taxlaw-12713	932	1	he	he	PRON
taxlaw-12713	932	2	also	also	ADV
taxlaw-12713	932	3	notes	note	VERB
taxlaw-12713	932	4	that	that	SCONJ
taxlaw-12713	932	5	given	give	VERB
taxlaw-12713	932	6	the	the	DET
taxlaw-12713	932	7	size	size	NOUN
taxlaw-12713	932	8	of	of	ADP
taxlaw-12713	932	9	the	the	DET
taxlaw-12713	932	10	nonprofit	nonprofit	ADJ
taxlaw-12713	932	11	sector	sector	NOUN
taxlaw-12713	932	12	as	as	SCONJ
taxlaw-12713	932	13	compared	compare	VERB
taxlaw-12713	932	14	to	to	ADP
taxlaw-12713	932	15	all	all	DET
taxlaw-12713	932	16	other	other	ADJ
taxlaw-12713	932	17	taxpayers	taxpayer	NOUN
taxlaw-12713	932	18	it	it	PRON
taxlaw-12713	932	19	would	would	AUX
taxlaw-12713	932	20	be	be	AUX
taxlaw-12713	932	21	unlikely	unlikely	ADJ
taxlaw-12713	932	22	,	,	PUNCT
taxlaw-12713	932	23	and	and	CCONJ
taxlaw-12713	932	24	likely	likely	ADV
taxlaw-12713	932	25	untenable	untenable	ADJ
taxlaw-12713	932	26	,	,	PUNCT
taxlaw-12713	932	27	for	for	SCONJ
taxlaw-12713	932	28	the	the	DET
taxlaw-12713	932	29	irs	irs	PROPN
taxlaw-12713	932	30	ever	ever	ADV
taxlaw-12713	932	31	to	to	PART
taxlaw-12713	932	32	dedicate	dedicate	VERB
taxlaw-12713	932	33	the	the	DET
taxlaw-12713	932	34	type	type	NOUN
taxlaw-12713	932	35	of	of	ADP
taxlaw-12713	932	36	resources	resource	NOUN
taxlaw-12713	932	37	that	that	PRON
taxlaw-12713	932	38	are	be	AUX
taxlaw-12713	932	39	needed	need	VERB
taxlaw-12713	932	40	to	to	PART
taxlaw-12713	932	41	regulate	regulate	VERB
taxlaw-12713	932	42	the	the	DET
taxlaw-12713	932	43	sector.308	sector.308	ADJ
taxlaw-12713	932	44	ellen	ellen	PROPN
taxlaw-12713	932	45	aprill	aprill	PROPN
taxlaw-12713	932	46	,	,	PUNCT
taxlaw-12713	932	47	too	too	ADV
taxlaw-12713	932	48	,	,	PUNCT
taxlaw-12713	932	49	has	have	AUX
taxlaw-12713	932	50	concluded	conclude	VERB
taxlaw-12713	932	51	that	that	SCONJ
taxlaw-12713	932	52	it	it	PRON
taxlaw-12713	932	53	is	be	AUX
taxlaw-12713	932	54	time	time	NOUN
taxlaw-12713	932	55	to	to	PART
taxlaw-12713	932	56	consider	consider	VERB
taxlaw-12713	932	57	alternatives	alternative	NOUN
taxlaw-12713	932	58	to	to	ADP
taxlaw-12713	932	59	the	the	DET
taxlaw-12713	932	60	irs.309	irs.309	NOUN
taxlaw-12713	932	61	at	at	ADP
taxlaw-12713	932	62	this	this	DET
taxlaw-12713	932	63	point	point	NOUN
taxlaw-12713	932	64	,	,	PUNCT
taxlaw-12713	932	65	some	some	DET
taxlaw-12713	932	66	critical	critical	ADJ
taxlaw-12713	932	67	voices	voice	NOUN
taxlaw-12713	932	68	within	within	ADP
taxlaw-12713	932	69	the	the	DET
taxlaw-12713	932	70	charitable	charitable	ADJ
taxlaw-12713	932	71	sphere	sphere	NOUN
taxlaw-12713	932	72	have	have	AUX
taxlaw-12713	932	73	spoken	speak	VERB
taxlaw-12713	932	74	regarding	regard	VERB
taxlaw-12713	932	75	what	what	PRON
taxlaw-12713	932	76	is	be	AUX
taxlaw-12713	932	77	perceived	perceive	VERB
taxlaw-12713	932	78	as	as	ADP
taxlaw-12713	932	79	a	a	DET
taxlaw-12713	932	80	broken	broken	ADJ
taxlaw-12713	932	81	system	system	NOUN
taxlaw-12713	932	82	of	of	ADP
taxlaw-12713	932	83	charitable	charitable	ADJ
taxlaw-12713	932	84	regulation	regulation	NOUN
taxlaw-12713	932	85	that	that	PRON
taxlaw-12713	932	86	needs	need	VERB
taxlaw-12713	932	87	to	to	PART
taxlaw-12713	932	88	be	be	AUX
taxlaw-12713	932	89	revamped	revamp	VERB
taxlaw-12713	932	90	.	.	PUNCT
taxlaw-12713	933	1	additionally	additionally	ADV
taxlaw-12713	933	2	,	,	PUNCT
taxlaw-12713	933	3	many	many	ADJ
taxlaw-12713	933	4	critics	critic	NOUN
taxlaw-12713	933	5	express	express	VERB
taxlaw-12713	933	6	a	a	DET
taxlaw-12713	933	7	complete	complete	ADJ
taxlaw-12713	933	8	lack	lack	NOUN
taxlaw-12713	933	9	of	of	ADP
taxlaw-12713	933	10	confidence	confidence	NOUN
taxlaw-12713	933	11	today	today	NOUN
taxlaw-12713	933	12	that	that	SCONJ
taxlaw-12713	933	13	the	the	DET
taxlaw-12713	933	14	irs	irs	PROPN
taxlaw-12713	933	15	can	can	AUX
taxlaw-12713	933	16	be	be	AUX
taxlaw-12713	933	17	reformed	reform	VERB
taxlaw-12713	933	18	to	to	PART
taxlaw-12713	933	19	regulate	regulate	VERB
taxlaw-12713	933	20	the	the	DET
taxlaw-12713	933	21	charitable	charitable	ADJ
taxlaw-12713	933	22	sector	sector	NOUN
taxlaw-12713	933	23	well	well	ADV
taxlaw-12713	933	24	.	.	PUNCT
taxlaw-12713	934	1	iv	iv	X
taxlaw-12713	934	2	.	.	PUNCT
taxlaw-12713	935	1	analysis	analysis	NOUN
taxlaw-12713	935	2	this	this	DET
taxlaw-12713	935	3	part	part	NOUN
taxlaw-12713	935	4	iv	iv	NUM
taxlaw-12713	935	5	evaluates	evaluate	VERB
taxlaw-12713	935	6	whether	whether	SCONJ
taxlaw-12713	935	7	oversight	oversight	NOUN
taxlaw-12713	935	8	of	of	ADP
taxlaw-12713	935	9	charities	charity	NOUN
taxlaw-12713	935	10	would	would	AUX
taxlaw-12713	935	11	be	be	AUX
taxlaw-12713	935	12	better	well	ADV
taxlaw-12713	935	13	removed	remove	VERB
taxlaw-12713	935	14	from	from	ADP
taxlaw-12713	935	15	the	the	DET
taxlaw-12713	935	16	irs	irs	PROPN
taxlaw-12713	935	17	,	,	PUNCT
taxlaw-12713	935	18	or	or	CCONJ
taxlaw-12713	935	19	if	if	SCONJ
taxlaw-12713	935	20	the	the	DET
taxlaw-12713	935	21	function	function	NOUN
taxlaw-12713	935	22	should	should	AUX
taxlaw-12713	935	23	remain	remain	VERB
taxlaw-12713	935	24	within	within	ADV
taxlaw-12713	935	25	.	.	PUNCT
taxlaw-12713	936	1	first	first	ADV
taxlaw-12713	936	2	,	,	PUNCT
taxlaw-12713	936	3	this	this	DET
taxlaw-12713	936	4	part	part	NOUN
taxlaw-12713	936	5	iv	iv	NUM
taxlaw-12713	936	6	evaluates	evaluate	VERB
taxlaw-12713	936	7	the	the	DET
taxlaw-12713	936	8	most	most	ADV
taxlaw-12713	936	9	salient	salient	ADJ
taxlaw-12713	936	10	recent	recent	ADJ
taxlaw-12713	936	11	history	history	NOUN
taxlaw-12713	936	12	,	,	PUNCT
taxlaw-12713	936	13	raising	raise	VERB
taxlaw-12713	936	14	the	the	DET
taxlaw-12713	936	15	question	question	NOUN
taxlaw-12713	936	16	of	of	ADP
taxlaw-12713	936	17	whether	whether	SCONJ
taxlaw-12713	936	18	the	the	DET
taxlaw-12713	936	19	irs	irs	PROPN
taxlaw-12713	936	20	is	be	AUX
taxlaw-12713	936	21	capable	capable	ADJ
taxlaw-12713	936	22	of	of	ADP
taxlaw-12713	936	23	being	be	AUX
taxlaw-12713	936	24	a	a	DET
taxlaw-12713	936	25	major	major	ADJ
taxlaw-12713	936	26	regulator	regulator	NOUN
taxlaw-12713	936	27	of	of	ADP
taxlaw-12713	936	28	charity	charity	NOUN
taxlaw-12713	936	29	.	.	PUNCT
taxlaw-12713	937	1	second	second	ADJ
taxlaw-12713	937	2	,	,	PUNCT
taxlaw-12713	937	3	it	it	PRON
taxlaw-12713	937	4	evaluates	evaluate	VERB
taxlaw-12713	937	5	goals	goal	NOUN
taxlaw-12713	937	6	that	that	SCONJ
taxlaw-12713	937	7	we	we	PRON
taxlaw-12713	937	8	might	might	AUX
taxlaw-12713	937	9	be	be	AUX
taxlaw-12713	937	10	aiming	aim	VERB
taxlaw-12713	937	11	toward	toward	ADP
taxlaw-12713	937	12	when	when	SCONJ
taxlaw-12713	937	13	we	we	PRON
taxlaw-12713	937	14	discuss	discuss	VERB
taxlaw-12713	937	15	charity	charity	NOUN
taxlaw-12713	937	16	regulation	regulation	NOUN
taxlaw-12713	937	17	in	in	ADP
taxlaw-12713	937	18	as	as	ADV
taxlaw-12713	937	19	broad	broad	ADJ
taxlaw-12713	937	20	a	a	DET
taxlaw-12713	937	21	sense	sense	NOUN
taxlaw-12713	937	22	as	as	ADP
taxlaw-12713	937	23	possible	possible	ADJ
taxlaw-12713	937	24	to	to	PART
taxlaw-12713	937	25	ground	ground	VERB
taxlaw-12713	937	26	the	the	DET
taxlaw-12713	937	27	analysis	analysis	NOUN
taxlaw-12713	937	28	.	.	PUNCT
taxlaw-12713	938	1	without	without	ADP
taxlaw-12713	938	2	the	the	DET
taxlaw-12713	938	3	big	big	ADJ
taxlaw-12713	938	4	picture	picture	NOUN
taxlaw-12713	938	5	,	,	PUNCT
taxlaw-12713	938	6	we	we	PRON
taxlaw-12713	938	7	can	can	AUX
taxlaw-12713	938	8	miss	miss	VERB
taxlaw-12713	938	9	some	some	DET
taxlaw-12713	938	10	goals	goal	NOUN
taxlaw-12713	938	11	that	that	PRON
taxlaw-12713	938	12	might	might	AUX
taxlaw-12713	938	13	be	be	AUX
taxlaw-12713	938	14	inherent	inherent	ADJ
taxlaw-12713	938	15	in	in	ADP
taxlaw-12713	938	16	the	the	DET
taxlaw-12713	938	17	entirety	entirety	NOUN
taxlaw-12713	938	18	of	of	ADP
taxlaw-12713	938	19	the	the	DET
taxlaw-12713	938	20	system	system	NOUN
taxlaw-12713	938	21	but	but	CCONJ
taxlaw-12713	938	22	that	that	PRON
taxlaw-12713	938	23	are	be	AUX
taxlaw-12713	938	24	missing	miss	VERB
taxlaw-12713	938	25	when	when	SCONJ
taxlaw-12713	938	26	we	we	PRON
taxlaw-12713	938	27	just	just	ADV
taxlaw-12713	938	28	think	think	VERB
taxlaw-12713	938	29	about	about	ADP
taxlaw-12713	938	30	charity	charity	NOUN
taxlaw-12713	938	31	oversight	oversight	NOUN
taxlaw-12713	938	32	itself	itself	PRON
taxlaw-12713	938	33	.	.	PUNCT
taxlaw-12713	939	1	third	third	ADV
taxlaw-12713	939	2	,	,	PUNCT
taxlaw-12713	939	3	this	this	DET
taxlaw-12713	939	4	part	part	NOUN
taxlaw-12713	939	5	iv	iv	NUM
taxlaw-12713	939	6	evaluates	evaluate	VERB
taxlaw-12713	939	7	the	the	DET
taxlaw-12713	939	8	challenges	challenge	NOUN
taxlaw-12713	939	9	to	to	ADP
taxlaw-12713	939	10	the	the	DET
taxlaw-12713	939	11	various	various	ADJ
taxlaw-12713	939	12	regulatory	regulatory	ADJ
taxlaw-12713	939	13	state	state	NOUN
taxlaw-12713	939	14	and	and	CCONJ
taxlaw-12713	939	15	federal	federal	ADJ
taxlaw-12713	939	16	solutions	solution	NOUN
taxlaw-12713	939	17	and	and	CCONJ
taxlaw-12713	939	18	how	how	SCONJ
taxlaw-12713	939	19	those	those	PRON
taxlaw-12713	939	20	match	match	VERB
taxlaw-12713	939	21	up	up	ADP
taxlaw-12713	939	22	against	against	ADP
taxlaw-12713	939	23	the	the	DET
taxlaw-12713	939	24	goals	goal	NOUN
taxlaw-12713	939	25	we	we	PRON
taxlaw-12713	939	26	ostensibly	ostensibly	ADV
taxlaw-12713	939	27	seek	seek	VERB
taxlaw-12713	939	28	.	.	PUNCT
taxlaw-12713	940	1	finally	finally	ADV
taxlaw-12713	940	2	,	,	PUNCT
taxlaw-12713	940	3	it	it	PRON
taxlaw-12713	940	4	considers	consider	VERB
taxlaw-12713	940	5	the	the	DET
taxlaw-12713	940	6	removal	removal	NOUN
taxlaw-12713	940	7	solution	solution	NOUN
taxlaw-12713	940	8	.	.	PUNCT
taxlaw-12713	941	1	fundamentally	fundamentally	ADV
taxlaw-12713	941	2	,	,	PUNCT
taxlaw-12713	941	3	this	this	DET
taxlaw-12713	941	4	analysis	analysis	NOUN
taxlaw-12713	941	5	concludes	conclude	VERB
taxlaw-12713	941	6	that	that	SCONJ
taxlaw-12713	941	7	it	it	PRON
taxlaw-12713	941	8	is	be	AUX
taxlaw-12713	941	9	best	good	ADJ
taxlaw-12713	941	10	,	,	PUNCT
taxlaw-12713	941	11	even	even	ADV
taxlaw-12713	941	12	if	if	SCONJ
taxlaw-12713	941	13	not	not	PART
taxlaw-12713	941	14	perfect	perfect	ADJ
taxlaw-12713	941	15	,	,	PUNCT
taxlaw-12713	941	16	to	to	PART
taxlaw-12713	941	17	keep	keep	VERB
taxlaw-12713	941	18	charity	charity	NOUN
taxlaw-12713	941	19	regulation	regulation	NOUN
taxlaw-12713	941	20	in	in	ADP
taxlaw-12713	941	21	the	the	DET
taxlaw-12713	941	22	irs	irs	PROPN
taxlaw-12713	941	23	.	.	PUNCT
taxlaw-12713	942	1	it	it	PRON
taxlaw-12713	942	2	contends	contend	VERB
taxlaw-12713	942	3	that	that	SCONJ
taxlaw-12713	942	4	those	those	PRON
taxlaw-12713	942	5	arguing	argue	VERB
taxlaw-12713	942	6	for	for	ADP
taxlaw-12713	942	7	removal	removal	NOUN
taxlaw-12713	942	8	are	be	AUX
taxlaw-12713	942	9	devaluing	devalue	VERB
taxlaw-12713	942	10	several	several	ADJ
taxlaw-12713	942	11	factors	factor	NOUN
taxlaw-12713	942	12	.	.	PUNCT
taxlaw-12713	943	1	the	the	DET
taxlaw-12713	943	2	charity	charity	NOUN
taxlaw-12713	943	3	regulation	regulation	NOUN
taxlaw-12713	943	4	we	we	PRON
taxlaw-12713	943	5	know	know	VERB
taxlaw-12713	943	6	today	today	NOUN
taxlaw-12713	943	7	is	be	AUX
taxlaw-12713	943	8	both	both	PRON
taxlaw-12713	943	9	created	create	VERB
taxlaw-12713	943	10	by	by	ADP
taxlaw-12713	943	11	and	and	CCONJ
taxlaw-12713	943	12	structured	structure	VERB
taxlaw-12713	943	13	in	in	ADP
taxlaw-12713	943	14	response	response	NOUN
taxlaw-12713	943	15	to	to	ADP
taxlaw-12713	943	16	the	the	DET
taxlaw-12713	943	17	strong	strong	ADJ
taxlaw-12713	943	18	incentives	incentive	NOUN
taxlaw-12713	943	19	created	create	VERB
taxlaw-12713	943	20	by	by	ADP
taxlaw-12713	943	21	the	the	DET
taxlaw-12713	943	22	income	income	NOUN
taxlaw-12713	943	23	tax	tax	NOUN
taxlaw-12713	943	24	as	as	ADV
taxlaw-12713	943	25	well	well	ADV
taxlaw-12713	943	26	as	as	ADP
taxlaw-12713	943	27	the	the	DET
taxlaw-12713	943	28	benefits	benefit	NOUN
taxlaw-12713	943	29	that	that	PRON
taxlaw-12713	943	30	come	come	VERB
taxlaw-12713	943	31	from	from	ADP
taxlaw-12713	943	32	obtaining	obtain	VERB
taxlaw-12713	943	33	tax	tax	NOUN
taxlaw-12713	943	34	-	-	PUNCT
taxlaw-12713	943	35	exempt	exempt	ADJ
taxlaw-12713	943	36	status	status	NOUN
taxlaw-12713	943	37	with	with	ADP
taxlaw-12713	943	38	the	the	DET
taxlaw-12713	943	39	irs	irs	PROPN
taxlaw-12713	943	40	.	.	PUNCT
taxlaw-12713	944	1	removing	remove	VERB
taxlaw-12713	944	2	the	the	DET
taxlaw-12713	944	3	irs	irs	PROPN
taxlaw-12713	944	4	from	from	ADP
taxlaw-12713	944	5	regulation	regulation	NOUN
taxlaw-12713	944	6	will	will	AUX
taxlaw-12713	944	7	create	create	VERB
taxlaw-12713	944	8	significant	significant	ADJ
taxlaw-12713	944	9	tax	tax	NOUN
taxlaw-12713	944	10	and	and	CCONJ
taxlaw-12713	944	11	political	political	ADJ
taxlaw-12713	944	12	activity	activity	NOUN
taxlaw-12713	944	13	shelters	shelter	NOUN
taxlaw-12713	944	14	.	.	PUNCT
taxlaw-12713	945	1	it	it	PRON
taxlaw-12713	945	2	would	would	AUX
taxlaw-12713	945	3	also	also	ADV
taxlaw-12713	945	4	make	make	VERB
taxlaw-12713	945	5	it	it	PRON
taxlaw-12713	945	6	more	more	ADV
taxlaw-12713	945	7	likely	likely	ADJ
taxlaw-12713	945	8	that	that	DET
taxlaw-12713	945	9	charity	charity	NOUN
taxlaw-12713	945	10	,	,	PUNCT
taxlaw-12713	945	11	a	a	DET
taxlaw-12713	945	12	major	major	ADJ
taxlaw-12713	945	13	part	part	NOUN
taxlaw-12713	945	14	of	of	ADP
taxlaw-12713	945	15	civil	civil	ADJ
taxlaw-12713	945	16	society	society	NOUN
taxlaw-12713	945	17	,	,	PUNCT
taxlaw-12713	945	18	would	would	AUX
taxlaw-12713	945	19	be	be	AUX
taxlaw-12713	945	20	more	more	ADV
taxlaw-12713	945	21	likely	likely	ADJ
taxlaw-12713	945	22	to	to	PART
taxlaw-12713	945	23	be	be	AUX
taxlaw-12713	945	24	captured	capture	VERB
taxlaw-12713	945	25	problematically	problematically	ADV
taxlaw-12713	945	26	by	by	ADP
taxlaw-12713	945	27	the	the	DET
taxlaw-12713	945	28	economic	economic	ADJ
taxlaw-12713	945	29	order	order	NOUN
taxlaw-12713	945	30	.	.	PUNCT
taxlaw-12713	946	1	though	though	SCONJ
taxlaw-12713	946	2	it	it	PRON
taxlaw-12713	946	3	may	may	AUX
taxlaw-12713	946	4	not	not	PART
taxlaw-12713	946	5	be	be	AUX
taxlaw-12713	946	6	intuitive	intuitive	ADJ
taxlaw-12713	946	7	,	,	PUNCT
taxlaw-12713	946	8	irs	irs	PROPN
taxlaw-12713	946	9	regulation	regulation	NOUN
taxlaw-12713	946	10	is	be	AUX
taxlaw-12713	946	11	the	the	DET
taxlaw-12713	946	12	most	most	ADV
taxlaw-12713	946	13	likely	likely	ADJ
taxlaw-12713	946	14	institution	institution	NOUN
taxlaw-12713	946	15	to	to	PART
taxlaw-12713	946	16	maintain	maintain	VERB
taxlaw-12713	946	17	a	a	DET
taxlaw-12713	946	18	separateness	separateness	NOUN
taxlaw-12713	946	19	between	between	ADP
taxlaw-12713	946	20	the	the	DET
taxlaw-12713	946	21	state	state	NOUN
taxlaw-12713	946	22	,	,	PUNCT
taxlaw-12713	946	23	civil	civil	ADJ
taxlaw-12713	946	24	society	society	NOUN
taxlaw-12713	946	25	,	,	PUNCT
taxlaw-12713	946	26	and	and	CCONJ
taxlaw-12713	946	27	the	the	DET
taxlaw-12713	946	28	economic	economic	ADJ
taxlaw-12713	946	29	order	order	NOUN
taxlaw-12713	946	30	.	.	PUNCT
taxlaw-12713	947	1	additionally	additionally	ADV
taxlaw-12713	947	2	,	,	PUNCT
taxlaw-12713	947	3	it	it	PRON
taxlaw-12713	947	4	is	be	AUX
taxlaw-12713	947	5	highly	highly	ADV
taxlaw-12713	947	6	unlikely	unlikely	ADJ
taxlaw-12713	947	7	that	that	SCONJ
taxlaw-12713	947	8	the	the	DET
taxlaw-12713	947	9	states	state	NOUN
taxlaw-12713	947	10	would	would	AUX
taxlaw-12713	947	11	be	be	AUX
taxlaw-12713	947	12	willing	willing	ADJ
taxlaw-12713	947	13	to	to	PART
taxlaw-12713	947	14	turn	turn	VERB
taxlaw-12713	947	15	nonprofit	nonprofit	ADJ
taxlaw-12713	947	16	governance	governance	NOUN
taxlaw-12713	947	17	over	over	ADP
taxlaw-12713	947	18	to	to	ADP
taxlaw-12713	947	19	the	the	DET
taxlaw-12713	947	20	federal	federal	ADJ
taxlaw-12713	947	21	government	government	NOUN
taxlaw-12713	947	22	.	.	PUNCT
taxlaw-12713	948	1	furthermore	furthermore	ADV
taxlaw-12713	948	2	,	,	PUNCT
taxlaw-12713	948	3	the	the	DET
taxlaw-12713	948	4	charitable	charitable	ADJ
taxlaw-12713	948	5	sector	sector	NOUN
taxlaw-12713	948	6	does	do	AUX
taxlaw-12713	948	7	not	not	PART
taxlaw-12713	948	8	have	have	VERB
taxlaw-12713	948	9	enough	enough	ADJ
taxlaw-12713	948	10	in	in	ADP
taxlaw-12713	948	11	common	common	ADJ
taxlaw-12713	948	12	among	among	ADP
taxlaw-12713	948	13	its	its	PRON
taxlaw-12713	948	14	different	different	ADJ
taxlaw-12713	948	15	sectors	sector	NOUN
taxlaw-12713	948	16	to	to	PART
taxlaw-12713	948	17	find	find	VERB
taxlaw-12713	948	18	a	a	DET
taxlaw-12713	948	19	coalition	coalition	NOUN
taxlaw-12713	948	20	to	to	PART
taxlaw-12713	948	21	support	support	VERB
taxlaw-12713	948	22	national	national	ADJ
taxlaw-12713	948	23	governance	governance	NOUN
taxlaw-12713	948	24	standards	standard	NOUN
taxlaw-12713	948	25	.	.	PUNCT
taxlaw-12713	949	1	finally	finally	ADV
taxlaw-12713	949	2	,	,	PUNCT
taxlaw-12713	949	3	those	those	PRON
taxlaw-12713	949	4	who	who	PRON
taxlaw-12713	949	5	propose	propose	VERB
taxlaw-12713	949	6	another	another	DET
taxlaw-12713	949	7	agency	agency	NOUN
taxlaw-12713	949	8	must	must	AUX
taxlaw-12713	949	9	assume	assume	VERB
taxlaw-12713	949	10	that	that	SCONJ
taxlaw-12713	949	11	with	with	ADP
taxlaw-12713	949	12	a	a	DET
taxlaw-12713	949	13	new	new	ADJ
taxlaw-12713	949	14	agency	agency	NOUN
taxlaw-12713	949	15	,	,	PUNCT
taxlaw-12713	949	16	our	our	PRON
taxlaw-12713	949	17	government	government	NOUN
taxlaw-12713	949	18	or	or	CCONJ
taxlaw-12713	949	19	the	the	DET
taxlaw-12713	949	20	charitable	charitable	ADJ
taxlaw-12713	949	21	sector	sector	NOUN
taxlaw-12713	949	22	will	will	AUX
taxlaw-12713	949	23	commit	commit	VERB
taxlaw-12713	949	24	more	more	ADJ
taxlaw-12713	949	25	resources	resource	NOUN
taxlaw-12713	949	26	to	to	ADP
taxlaw-12713	949	27	the	the	DET
taxlaw-12713	949	28	regulation	regulation	NOUN
taxlaw-12713	949	29	of	of	ADP
taxlaw-12713	949	30	charity	charity	NOUN
taxlaw-12713	949	31	.	.	PUNCT
taxlaw-12713	950	1	i	i	PRON
taxlaw-12713	950	2	believe	believe	VERB
taxlaw-12713	950	3	this	this	DET
taxlaw-12713	950	4	assumption	assumption	NOUN
taxlaw-12713	950	5	is	be	AUX
taxlaw-12713	950	6	wrong	wrong	ADJ
taxlaw-12713	950	7	.	.	PUNCT
taxlaw-12713	951	1	306	306	NUM
taxlaw-12713	952	1	i	i	PRON
taxlaw-12713	952	2	d.	d.	NOUN
taxlaw-12713	952	3	at	at	ADP
taxlaw-12713	952	4	78	78	NUM
taxlaw-12713	952	5	.	.	PUNCT
taxlaw-12713	953	1	307	307	NUM
taxlaw-12713	953	2	mayer	mayer	PROPN
taxlaw-12713	953	3	,	,	PUNCT
taxlaw-12713	953	4	supra	supra	PROPN
taxlaw-12713	953	5	note	note	PROPN
taxlaw-12713	953	6	1	1	NUM
taxlaw-12713	953	7	,	,	PUNCT
taxlaw-12713	953	8	at	at	ADP
taxlaw-12713	953	9	121	121	NUM
taxlaw-12713	953	10	.	.	PUNCT
taxlaw-12713	954	1	308	308	NUM
taxlaw-12713	954	2	i	i	PRON
taxlaw-12713	954	3	d.	d.	PROPN
taxlaw-12713	954	4	at	at	ADP
taxlaw-12713	954	5	98	98	NUM
taxlaw-12713	954	6	.	.	PUNCT
taxlaw-12713	955	1	309	309	NUM
taxlaw-12713	955	2	aprill	aprill	NOUN
taxlaw-12713	955	3	,	,	PUNCT
taxlaw-12713	955	4	supra	supra	PROPN
taxlaw-12713	955	5	note	note	PROPN
taxlaw-12713	955	6	1	1	NUM
taxlaw-12713	955	7	,	,	PUNCT
taxlaw-12713	955	8	at	at	ADP
taxlaw-12713	955	9	336–37	336–37	PROPN
taxlaw-12713	955	10	.	.	PROPN
taxlaw-12713	956	1	166	166	NUM
taxlaw-12713	956	2	columbia	columbia	PROPN
taxlaw-12713	956	3	journal	journal	PROPN
taxlaw-12713	956	4	of	of	ADP
taxlaw-12713	956	5	tax	tax	NOUN
taxlaw-12713	956	6	law	law	NOUN
taxlaw-12713	957	1	[	[	X
taxlaw-12713	957	2	vol	vol	NOUN
taxlaw-12713	957	3	15:2	15:2	NUM
taxlaw-12713	957	4	a.	a.	NOUN
taxlaw-12713	957	5	recent	recent	ADJ
taxlaw-12713	957	6	history	history	NOUN
taxlaw-12713	957	7	highlighting	highlight	VERB
taxlaw-12713	957	8	a	a	DET
taxlaw-12713	957	9	challenged	challenge	VERB
taxlaw-12713	957	10	irs	irs	PROPN
taxlaw-12713	957	11	as	as	SCONJ
taxlaw-12713	957	12	demonstrated	demonstrate	VERB
taxlaw-12713	957	13	above	above	ADV
taxlaw-12713	957	14	in	in	ADP
taxlaw-12713	957	15	part	part	PROPN
taxlaw-12713	957	16	ii	ii	PROPN
taxlaw-12713	957	17	,	,	PUNCT
taxlaw-12713	957	18	neither	neither	CCONJ
taxlaw-12713	957	19	state	state	NOUN
taxlaw-12713	957	20	attorneys	attorney	NOUN
taxlaw-12713	957	21	general	general	ADJ
taxlaw-12713	957	22	nor	nor	CCONJ
taxlaw-12713	957	23	the	the	DET
taxlaw-12713	957	24	irs	irs	PROPN
taxlaw-12713	957	25	have	have	VERB
taxlaw-12713	957	26	the	the	DET
taxlaw-12713	957	27	resources	resource	NOUN
taxlaw-12713	957	28	or	or	CCONJ
taxlaw-12713	957	29	the	the	DET
taxlaw-12713	957	30	mettle	mettle	NOUN
taxlaw-12713	957	31	to	to	PART
taxlaw-12713	957	32	regulate	regulate	VERB
taxlaw-12713	957	33	the	the	DET
taxlaw-12713	957	34	sprawling	sprawl	VERB
taxlaw-12713	957	35	charitable	charitable	ADJ
taxlaw-12713	957	36	sector	sector	NOUN
taxlaw-12713	957	37	.	.	PUNCT
taxlaw-12713	958	1	because	because	SCONJ
taxlaw-12713	958	2	it	it	PRON
taxlaw-12713	958	3	informs	inform	VERB
taxlaw-12713	958	4	the	the	DET
taxlaw-12713	958	5	more	more	ADV
taxlaw-12713	958	6	recent	recent	ADJ
taxlaw-12713	958	7	calls	call	NOUN
taxlaw-12713	958	8	for	for	ADP
taxlaw-12713	958	9	removal	removal	NOUN
taxlaw-12713	958	10	,	,	PUNCT
taxlaw-12713	958	11	in	in	ADP
taxlaw-12713	958	12	this	this	DET
taxlaw-12713	958	13	part	part	NOUN
taxlaw-12713	958	14	iv(a	iv(a	PUNCT
taxlaw-12713	958	15	)	)	PUNCT
taxlaw-12713	958	16	,	,	PUNCT
taxlaw-12713	958	17	i	i	PRON
taxlaw-12713	958	18	keep	keep	VERB
taxlaw-12713	958	19	in	in	ADP
taxlaw-12713	958	20	mind	mind	NOUN
taxlaw-12713	958	21	the	the	DET
taxlaw-12713	958	22	public	public	ADJ
taxlaw-12713	958	23	situations	situation	NOUN
taxlaw-12713	958	24	where	where	SCONJ
taxlaw-12713	958	25	irs	irs	PROPN
taxlaw-12713	958	26	actions	action	NOUN
taxlaw-12713	958	27	most	most	ADV
taxlaw-12713	958	28	significantly	significantly	ADV
taxlaw-12713	958	29	caused	cause	VERB
taxlaw-12713	958	30	its	its	PRON
taxlaw-12713	958	31	critics	critic	NOUN
taxlaw-12713	958	32	to	to	PART
taxlaw-12713	958	33	question	question	VERB
taxlaw-12713	958	34	its	its	PRON
taxlaw-12713	958	35	capacity	capacity	NOUN
taxlaw-12713	958	36	to	to	PART
taxlaw-12713	958	37	be	be	AUX
taxlaw-12713	958	38	the	the	DET
taxlaw-12713	958	39	regulator	regulator	NOUN
taxlaw-12713	958	40	of	of	ADP
taxlaw-12713	958	41	charity	charity	NOUN
taxlaw-12713	958	42	.	.	PUNCT
taxlaw-12713	959	1	though	though	SCONJ
taxlaw-12713	959	2	many	many	ADJ
taxlaw-12713	959	3	crises	crisis	NOUN
taxlaw-12713	959	4	have	have	AUX
taxlaw-12713	959	5	come	come	VERB
taxlaw-12713	959	6	before,310	before,310	NOUN
taxlaw-12713	959	7	there	there	PRON
taxlaw-12713	959	8	really	really	ADV
taxlaw-12713	959	9	is	be	AUX
taxlaw-12713	959	10	one	one	NUM
taxlaw-12713	959	11	key	key	ADJ
taxlaw-12713	959	12	matter	matter	NOUN
taxlaw-12713	959	13	that	that	PRON
taxlaw-12713	959	14	began	begin	VERB
taxlaw-12713	959	15	to	to	PART
taxlaw-12713	959	16	seriously	seriously	ADV
taxlaw-12713	959	17	turn	turn	VERB
taxlaw-12713	959	18	the	the	DET
taxlaw-12713	959	19	tide	tide	NOUN
taxlaw-12713	959	20	in	in	ADP
taxlaw-12713	959	21	the	the	DET
taxlaw-12713	959	22	evaluation	evaluation	NOUN
taxlaw-12713	959	23	of	of	ADP
taxlaw-12713	959	24	the	the	DET
taxlaw-12713	959	25	irs	irs	PROPN
taxlaw-12713	959	26	as	as	ADP
taxlaw-12713	959	27	a	a	DET
taxlaw-12713	959	28	regulator	regulator	NOUN
taxlaw-12713	959	29	of	of	ADP
taxlaw-12713	959	30	the	the	DET
taxlaw-12713	959	31	sector	sector	NOUN
taxlaw-12713	959	32	.	.	PUNCT
taxlaw-12713	960	1	in	in	ADP
taxlaw-12713	960	2	2013	2013	NUM
taxlaw-12713	960	3	,	,	PUNCT
taxlaw-12713	960	4	the	the	DET
taxlaw-12713	960	5	treasury	treasury	NOUN
taxlaw-12713	960	6	inspector	inspector	NOUN
taxlaw-12713	960	7	general	general	NOUN
taxlaw-12713	960	8	concluded	conclude	VERB
taxlaw-12713	960	9	that	that	SCONJ
taxlaw-12713	960	10	the	the	DET
taxlaw-12713	960	11	irs	irs	PROPN
taxlaw-12713	960	12	failed	fail	VERB
taxlaw-12713	960	13	in	in	ADP
taxlaw-12713	960	14	the	the	DET
taxlaw-12713	960	15	tea	tea	NOUN
taxlaw-12713	960	16	party	party	NOUN
taxlaw-12713	960	17	matter	matter	NOUN
taxlaw-12713	960	18	for	for	ADP
taxlaw-12713	960	19	three	three	NUM
taxlaw-12713	960	20	reasons	reason	NOUN
taxlaw-12713	960	21	:	:	PUNCT
taxlaw-12713	960	22	1	1	X
taxlaw-12713	960	23	)	)	PUNCT
taxlaw-12713	960	24	it	it	PRON
taxlaw-12713	960	25	picked	pick	VERB
taxlaw-12713	960	26	organizations	organization	NOUN
taxlaw-12713	960	27	for	for	ADP
taxlaw-12713	960	28	scrutiny	scrutiny	NOUN
taxlaw-12713	960	29	based	base	VERB
taxlaw-12713	960	30	on	on	ADP
taxlaw-12713	960	31	names	name	NOUN
taxlaw-12713	960	32	,	,	PUNCT
taxlaw-12713	960	33	2	2	NUM
taxlaw-12713	960	34	)	)	PUNCT
taxlaw-12713	960	35	it	it	PRON
taxlaw-12713	960	36	found	find	VERB
taxlaw-12713	960	37	many	many	ADJ
taxlaw-12713	960	38	questions	question	NOUN
taxlaw-12713	960	39	the	the	DET
taxlaw-12713	960	40	irs	irs	PROPN
taxlaw-12713	960	41	asked	ask	VERB
taxlaw-12713	960	42	were	be	AUX
taxlaw-12713	960	43	improper	improper	ADJ
taxlaw-12713	960	44	,	,	PUNCT
taxlaw-12713	960	45	and	and	CCONJ
taxlaw-12713	960	46	3	3	X
taxlaw-12713	960	47	)	)	PUNCT
taxlaw-12713	960	48	the	the	DET
taxlaw-12713	960	49	length	length	NOUN
taxlaw-12713	960	50	of	of	ADP
taxlaw-12713	960	51	delays	delay	NOUN
taxlaw-12713	960	52	the	the	DET
taxlaw-12713	960	53	irs	irs	PROPN
taxlaw-12713	960	54	put	put	VERB
taxlaw-12713	960	55	these	these	DET
taxlaw-12713	960	56	organizations	organization	NOUN
taxlaw-12713	960	57	through	through	ADP
taxlaw-12713	960	58	was	be	AUX
taxlaw-12713	960	59	unacceptable.311	unacceptable.311	NOUN
taxlaw-12713	960	60	this	this	PRON
taxlaw-12713	960	61	set	set	VERB
taxlaw-12713	960	62	off	off	ADP
taxlaw-12713	960	63	a	a	DET
taxlaw-12713	960	64	political	political	ADJ
taxlaw-12713	960	65	firestorm	firestorm	NOUN
taxlaw-12713	960	66	and	and	CCONJ
taxlaw-12713	960	67	arguably	arguably	ADV
taxlaw-12713	960	68	led	lead	VERB
taxlaw-12713	960	69	to	to	ADP
taxlaw-12713	960	70	the	the	DET
taxlaw-12713	960	71	irs	irs	PROPN
taxlaw-12713	960	72	being	be	AUX
taxlaw-12713	960	73	underfunded	underfunde	VERB
taxlaw-12713	960	74	for	for	ADP
taxlaw-12713	960	75	about	about	ADV
taxlaw-12713	960	76	a	a	PRON
taxlaw-12713	960	77	decade	decade	NOUN
taxlaw-12713	960	78	.	.	PUNCT
taxlaw-12713	961	1	in	in	ADP
taxlaw-12713	961	2	a	a	DET
taxlaw-12713	961	3	previous	previous	ADJ
taxlaw-12713	961	4	article	article	NOUN
taxlaw-12713	961	5	,	,	PUNCT
taxlaw-12713	961	6	i	i	PRON
taxlaw-12713	961	7	found	find	VERB
taxlaw-12713	961	8	the	the	DET
taxlaw-12713	961	9	inspector	inspector	NOUN
taxlaw-12713	961	10	general	general	NOUN
taxlaw-12713	961	11	’s	’s	PART
taxlaw-12713	961	12	claim	claim	NOUN
taxlaw-12713	961	13	that	that	SCONJ
taxlaw-12713	961	14	the	the	DET
taxlaw-12713	961	15	irs	irs	PROPN
taxlaw-12713	961	16	could	could	AUX
taxlaw-12713	961	17	not	not	PART
taxlaw-12713	961	18	use	use	VERB
taxlaw-12713	961	19	names	name	NOUN
taxlaw-12713	961	20	as	as	ADP
taxlaw-12713	961	21	an	an	DET
taxlaw-12713	961	22	enforcement	enforcement	NOUN
taxlaw-12713	961	23	tool	tool	NOUN
taxlaw-12713	961	24	without	without	ADP
taxlaw-12713	961	25	merit.312	merit.312	PROPN
taxlaw-12713	961	26	still	still	ADV
taxlaw-12713	961	27	,	,	PUNCT
taxlaw-12713	961	28	the	the	DET
taxlaw-12713	961	29	irs	irs	PROPN
taxlaw-12713	961	30	had	have	VERB
taxlaw-12713	961	31	no	no	DET
taxlaw-12713	961	32	procedure	procedure	NOUN
taxlaw-12713	961	33	in	in	ADP
taxlaw-12713	961	34	place	place	NOUN
taxlaw-12713	961	35	detailing	detail	VERB
taxlaw-12713	961	36	how	how	SCONJ
taxlaw-12713	961	37	to	to	PART
taxlaw-12713	961	38	handle	handle	VERB
taxlaw-12713	961	39	applications	application	NOUN
taxlaw-12713	961	40	of	of	ADP
taxlaw-12713	961	41	organizations	organization	NOUN
taxlaw-12713	961	42	associated	associate	VERB
taxlaw-12713	961	43	with	with	ADP
taxlaw-12713	961	44	one	one	NUM
taxlaw-12713	961	45	another	another	DET
taxlaw-12713	961	46	through	through	ADP
taxlaw-12713	961	47	ideological	ideological	ADJ
taxlaw-12713	961	48	ties	tie	NOUN
taxlaw-12713	961	49	.	.	PUNCT
taxlaw-12713	962	1	this	this	PRON
taxlaw-12713	962	2	left	leave	VERB
taxlaw-12713	962	3	the	the	DET
taxlaw-12713	962	4	irs	irs	PROPN
taxlaw-12713	962	5	bereft	bereft	ADV
taxlaw-12713	962	6	of	of	ADP
taxlaw-12713	962	7	defenses	defense	NOUN
taxlaw-12713	962	8	in	in	ADP
taxlaw-12713	962	9	response	response	NOUN
taxlaw-12713	962	10	to	to	ADP
taxlaw-12713	962	11	claims	claim	NOUN
taxlaw-12713	962	12	that	that	SCONJ
taxlaw-12713	962	13	it	it	PRON
taxlaw-12713	962	14	acted	act	VERB
taxlaw-12713	962	15	in	in	ADP
taxlaw-12713	962	16	a	a	DET
taxlaw-12713	962	17	biased	biased	ADJ
taxlaw-12713	962	18	manner	manner	NOUN
taxlaw-12713	962	19	.	.	PUNCT
taxlaw-12713	963	1	additionally	additionally	ADV
taxlaw-12713	963	2	,	,	PUNCT
taxlaw-12713	963	3	the	the	DET
taxlaw-12713	963	4	irs	irs	PROPN
taxlaw-12713	963	5	seemed	seem	VERB
taxlaw-12713	963	6	confused	confused	ADJ
taxlaw-12713	963	7	and	and	CCONJ
taxlaw-12713	963	8	paralyzed	paralyze	VERB
taxlaw-12713	963	9	by	by	ADP
taxlaw-12713	963	10	a	a	DET
taxlaw-12713	963	11	lack	lack	NOUN
taxlaw-12713	963	12	of	of	ADP
taxlaw-12713	963	13	clarity	clarity	NOUN
taxlaw-12713	963	14	in	in	ADP
taxlaw-12713	963	15	the	the	DET
taxlaw-12713	963	16	law	law	NOUN
taxlaw-12713	963	17	it	it	PRON
taxlaw-12713	963	18	was	be	AUX
taxlaw-12713	963	19	trying	try	VERB
taxlaw-12713	963	20	to	to	PART
taxlaw-12713	963	21	enforce	enforce	VERB
taxlaw-12713	963	22	on	on	ADP
taxlaw-12713	963	23	section	section	NOUN
taxlaw-12713	963	24	501(c)(4	501(c)(4	NUM
taxlaw-12713	963	25	)	)	PUNCT
taxlaw-12713	963	26	organizations.313	organizations.313	NOUN
taxlaw-12713	963	27	this	this	PRON
taxlaw-12713	963	28	led	lead	VERB
taxlaw-12713	963	29	to	to	ADP
taxlaw-12713	963	30	the	the	DET
taxlaw-12713	963	31	irs	irs	PROPN
taxlaw-12713	963	32	unfairly	unfairly	ADV
taxlaw-12713	963	33	taking	take	VERB
taxlaw-12713	963	34	much	much	ADV
taxlaw-12713	963	35	too	too	ADV
taxlaw-12713	963	36	long	long	ADJ
taxlaw-12713	963	37	to	to	PART
taxlaw-12713	963	38	make	make	VERB
taxlaw-12713	963	39	determinations	determination	NOUN
taxlaw-12713	963	40	on	on	ADP
taxlaw-12713	963	41	applications	application	NOUN
taxlaw-12713	963	42	.	.	PUNCT
taxlaw-12713	964	1	this	this	DET
taxlaw-12713	964	2	controversy	controversy	NOUN
taxlaw-12713	964	3	still	still	ADV
taxlaw-12713	964	4	resonates	resonate	VERB
taxlaw-12713	964	5	today	today	NOUN
taxlaw-12713	964	6	very	very	ADV
taxlaw-12713	964	7	strongly	strongly	ADV
taxlaw-12713	964	8	among	among	ADP
taxlaw-12713	964	9	many	many	ADJ
taxlaw-12713	964	10	conservatives	conservative	NOUN
taxlaw-12713	964	11	as	as	ADP
taxlaw-12713	964	12	an	an	DET
taxlaw-12713	964	13	indication	indication	NOUN
taxlaw-12713	964	14	that	that	SCONJ
taxlaw-12713	964	15	the	the	DET
taxlaw-12713	964	16	irs	irs	PROPN
taxlaw-12713	964	17	is	be	AUX
taxlaw-12713	964	18	run	run	VERB
taxlaw-12713	964	19	by	by	ADP
taxlaw-12713	964	20	individuals	individual	NOUN
taxlaw-12713	964	21	who	who	PRON
taxlaw-12713	964	22	are	be	AUX
taxlaw-12713	964	23	ideologically	ideologically	ADV
taxlaw-12713	964	24	minded	minded	ADJ
taxlaw-12713	964	25	and	and	CCONJ
taxlaw-12713	964	26	not	not	PART
taxlaw-12713	964	27	interested	interested	ADJ
taxlaw-12713	964	28	in	in	ADP
taxlaw-12713	964	29	enforcing	enforce	VERB
taxlaw-12713	964	30	the	the	DET
taxlaw-12713	964	31	rule	rule	NOUN
taxlaw-12713	964	32	of	of	ADP
taxlaw-12713	964	33	law	law	NOUN
taxlaw-12713	964	34	.	.	PUNCT
taxlaw-12713	965	1	no	no	DET
taxlaw-12713	965	2	investigations	investigation	NOUN
taxlaw-12713	965	3	corroborated	corroborate	VERB
taxlaw-12713	965	4	this	this	DET
taxlaw-12713	965	5	claim	claim	NOUN
taxlaw-12713	965	6	,	,	PUNCT
taxlaw-12713	965	7	but	but	CCONJ
taxlaw-12713	965	8	the	the	DET
taxlaw-12713	965	9	belief	belief	NOUN
taxlaw-12713	965	10	remains.314	remains.314	NOUN
taxlaw-12713	965	11	under	under	ADP
taxlaw-12713	965	12	any	any	DET
taxlaw-12713	965	13	circumstances	circumstance	NOUN
taxlaw-12713	965	14	,	,	PUNCT
taxlaw-12713	965	15	the	the	DET
taxlaw-12713	965	16	incident	incident	NOUN
taxlaw-12713	965	17	painted	paint	VERB
taxlaw-12713	965	18	the	the	DET
taxlaw-12713	965	19	portrait	portrait	NOUN
taxlaw-12713	965	20	of	of	ADP
taxlaw-12713	965	21	an	an	DET
taxlaw-12713	965	22	agency	agency	NOUN
taxlaw-12713	965	23	overwhelmed	overwhelm	VERB
taxlaw-12713	965	24	with	with	ADP
taxlaw-12713	965	25	workload	workload	NOUN
taxlaw-12713	965	26	,	,	PUNCT
taxlaw-12713	965	27	incompetent	incompetent	ADJ
taxlaw-12713	965	28	at	at	ADP
taxlaw-12713	965	29	times	time	NOUN
taxlaw-12713	965	30	,	,	PUNCT
taxlaw-12713	965	31	and	and	CCONJ
taxlaw-12713	965	32	plodding	plod	VERB
taxlaw-12713	965	33	in	in	ADP
taxlaw-12713	965	34	its	its	PRON
taxlaw-12713	965	35	enforcement	enforcement	NOUN
taxlaw-12713	965	36	of	of	ADP
taxlaw-12713	965	37	the	the	DET
taxlaw-12713	965	38	law	law	NOUN
taxlaw-12713	965	39	.	.	PUNCT
taxlaw-12713	966	1	the	the	DET
taxlaw-12713	966	2	perception	perception	NOUN
taxlaw-12713	966	3	is	be	AUX
taxlaw-12713	966	4	now	now	ADV
taxlaw-12713	966	5	that	that	SCONJ
taxlaw-12713	966	6	the	the	DET
taxlaw-12713	966	7	irs	irs	PROPN
taxlaw-12713	966	8	does	do	AUX
taxlaw-12713	966	9	not	not	PART
taxlaw-12713	966	10	have	have	VERB
taxlaw-12713	966	11	the	the	DET
taxlaw-12713	966	12	capacity	capacity	NOUN
taxlaw-12713	966	13	or	or	CCONJ
taxlaw-12713	966	14	the	the	DET
taxlaw-12713	966	15	interest	interest	NOUN
taxlaw-12713	966	16	to	to	PART
taxlaw-12713	966	17	enforce	enforce	VERB
taxlaw-12713	966	18	these	these	DET
taxlaw-12713	966	19	laws	law	NOUN
taxlaw-12713	966	20	and	and	CCONJ
taxlaw-12713	966	21	that	that	SCONJ
taxlaw-12713	966	22	it	it	PRON
taxlaw-12713	966	23	actively	actively	ADV
taxlaw-12713	966	24	avoids	avoid	VERB
taxlaw-12713	966	25	handling	handle	VERB
taxlaw-12713	966	26	these	these	DET
taxlaw-12713	966	27	matters	matter	NOUN
taxlaw-12713	966	28	.	.	PUNCT
taxlaw-12713	967	1	given	give	VERB
taxlaw-12713	967	2	the	the	DET
taxlaw-12713	967	3	challenges	challenge	NOUN
taxlaw-12713	967	4	exposed	expose	VERB
taxlaw-12713	967	5	in	in	ADP
taxlaw-12713	967	6	the	the	DET
taxlaw-12713	967	7	tea	tea	NOUN
taxlaw-12713	967	8	party	party	NOUN
taxlaw-12713	967	9	controversy	controversy	NOUN
taxlaw-12713	967	10	,	,	PUNCT
taxlaw-12713	967	11	the	the	DET
taxlaw-12713	967	12	irs	irs	PROPN
taxlaw-12713	967	13	adjusted	adjust	VERB
taxlaw-12713	967	14	its	its	PRON
taxlaw-12713	967	15	operations	operation	NOUN
taxlaw-12713	967	16	.	.	PUNCT
taxlaw-12713	968	1	it	it	PRON
taxlaw-12713	968	2	adopted	adopt	VERB
taxlaw-12713	968	3	a	a	DET
taxlaw-12713	968	4	much	much	ADV
taxlaw-12713	968	5	-	-	PUNCT
taxlaw-12713	968	6	criticized	criticize	VERB
taxlaw-12713	968	7	form	form	NOUN
taxlaw-12713	968	8	1023	1023	NUM
taxlaw-12713	968	9	-	-	SYM
taxlaw-12713	968	10	ez	ez	NOUN
taxlaw-12713	968	11	to	to	PART
taxlaw-12713	968	12	eliminate	eliminate	VERB
taxlaw-12713	968	13	its	its	PRON
taxlaw-12713	968	14	backlog	backlog	NOUN
taxlaw-12713	968	15	of	of	ADP
taxlaw-12713	968	16	applications	application	NOUN
taxlaw-12713	968	17	and	and	CCONJ
taxlaw-12713	968	18	to	to	PART
taxlaw-12713	968	19	,	,	PUNCT
taxlaw-12713	968	20	it	it	PRON
taxlaw-12713	968	21	claimed	claim	VERB
taxlaw-12713	968	22	,	,	PUNCT
taxlaw-12713	968	23	focus	focus	VERB
taxlaw-12713	968	24	its	its	PRON
taxlaw-12713	968	25	human	human	ADJ
taxlaw-12713	968	26	resources	resource	NOUN
taxlaw-12713	968	27	on	on	ADP
taxlaw-12713	968	28	audits	audits	NOUN
taxlaw-12713	968	29	instead.315	instead.315	ADP
taxlaw-12713	968	30	it	it	PRON
taxlaw-12713	968	31	has	have	AUX
taxlaw-12713	968	32	also	also	ADV
taxlaw-12713	968	33	tried	try	VERB
taxlaw-12713	968	34	to	to	PART
taxlaw-12713	968	35	pick	pick	VERB
taxlaw-12713	968	36	certain	certain	ADJ
taxlaw-12713	968	37	sectors	sector	NOUN
taxlaw-12713	968	38	of	of	ADP
taxlaw-12713	968	39	the	the	DET
taxlaw-12713	968	40	charitable	charitable	ADJ
taxlaw-12713	968	41	sector	sector	NOUN
taxlaw-12713	968	42	to	to	PART
taxlaw-12713	968	43	focus	focus	VERB
taxlaw-12713	968	44	enforcement	enforcement	NOUN
taxlaw-12713	968	45	upon.316	upon.316	ADJ
taxlaw-12713	968	46	because	because	SCONJ
taxlaw-12713	968	47	the	the	DET
taxlaw-12713	968	48	irs	irs	PROPN
taxlaw-12713	968	49	does	do	AUX
taxlaw-12713	968	50	not	not	PART
taxlaw-12713	968	51	have	have	VERB
taxlaw-12713	968	52	the	the	DET
taxlaw-12713	968	53	human	human	ADJ
taxlaw-12713	968	54	resources	resource	NOUN
taxlaw-12713	968	55	to	to	PART
taxlaw-12713	968	56	actually	actually	ADV
taxlaw-12713	968	57	review	review	VERB
taxlaw-12713	968	58	the	the	DET
taxlaw-12713	968	59	310	310	NUM
taxlaw-12713	968	60	see	see	NOUN
taxlaw-12713	968	61	,	,	PUNCT
taxlaw-12713	968	62	e.g.	e.g.	ADV
taxlaw-12713	968	63	,	,	PUNCT
taxlaw-12713	968	64	staff	staff	NOUN
taxlaw-12713	968	65	of	of	ADP
taxlaw-12713	968	66	the	the	DET
taxlaw-12713	968	67	joint	joint	ADJ
taxlaw-12713	968	68	comm	comm	NOUN
taxlaw-12713	968	69	.	.	PUNCT
taxlaw-12713	969	1	on	on	ADP
taxlaw-12713	969	2	taxation	taxation	NOUN
taxlaw-12713	969	3	,	,	PUNCT
taxlaw-12713	969	4	107th	107th	ADJ
taxlaw-12713	969	5	cong	cong	NOUN
taxlaw-12713	969	6	.	.	PUNCT
taxlaw-12713	969	7	,	,	PUNCT
taxlaw-12713	969	8	report	report	NOUN
taxlaw-12713	969	9	of	of	ADP
taxlaw-12713	969	10	investigation	investigation	NOUN
taxlaw-12713	969	11	of	of	ADP
taxlaw-12713	969	12	allegations	allegation	NOUN
taxlaw-12713	969	13	relating	relate	VERB
taxlaw-12713	969	14	to	to	ADP
taxlaw-12713	969	15	internal	internal	ADJ
taxlaw-12713	969	16	revenue	revenue	NOUN
taxlaw-12713	969	17	service	service	NOUN
taxlaw-12713	969	18	handling	handling	NOUN
taxlaw-12713	969	19	of	of	ADP
taxlaw-12713	969	20	tax	tax	NOUN
taxlaw-12713	969	21	-	-	PUNCT
taxlaw-12713	969	22	exempt	exempt	ADJ
taxlaw-12713	969	23	organization	organization	NOUN
taxlaw-12713	969	24	matters	matter	NOUN
taxlaw-12713	969	25	(	(	PUNCT
taxlaw-12713	969	26	2000	2000	NUM
taxlaw-12713	969	27	)	)	PUNCT
taxlaw-12713	969	28	.	.	PUNCT
taxlaw-12713	970	1	311	311	NUM
taxlaw-12713	970	2	treasury	treasury	PROPN
taxlaw-12713	970	3	inspector	inspector	NOUN
taxlaw-12713	970	4	gen	gen	PROPN
taxlaw-12713	970	5	.	.	PROPN
taxlaw-12713	970	6	for	for	ADP
taxlaw-12713	970	7	tax	tax	NOUN
taxlaw-12713	970	8	admin	admin	PROPN
taxlaw-12713	970	9	.	.	PROPN
taxlaw-12713	970	10	,	,	PUNCT
taxlaw-12713	970	11	inappropriate	inappropriate	ADJ
taxlaw-12713	970	12	criteria	criterion	NOUN
taxlaw-12713	970	13	were	be	AUX
taxlaw-12713	970	14	used	use	VERB
taxlaw-12713	970	15	to	to	PART
taxlaw-12713	970	16	identify	identify	VERB
taxlaw-12713	970	17	tax	tax	NOUN
taxlaw-12713	970	18	exempt	exempt	ADJ
taxlaw-12713	970	19	applications	application	NOUN
taxlaw-12713	970	20	for	for	ADP
taxlaw-12713	970	21	review	review	NOUN
taxlaw-12713	970	22	,	,	PUNCT
taxlaw-12713	970	23	no	no	INTJ
taxlaw-12713	970	24	.	.	NOUN
taxlaw-12713	970	25	2013	2013	NUM
taxlaw-12713	970	26	-	-	SYM
taxlaw-12713	970	27	10	10	NUM
taxlaw-12713	970	28	-	-	PUNCT
taxlaw-12713	970	29	053	053	NUM
taxlaw-12713	970	30	,	,	PUNCT
taxlaw-12713	970	31	at	at	ADP
taxlaw-12713	970	32	7	7	NUM
taxlaw-12713	970	33	(	(	PUNCT
taxlaw-12713	970	34	may	may	PROPN
taxlaw-12713	970	35	14	14	NUM
taxlaw-12713	970	36	,	,	PUNCT
taxlaw-12713	970	37	2013	2013	NUM
taxlaw-12713	970	38	)	)	PUNCT
taxlaw-12713	970	39	.	.	PUNCT
taxlaw-12713	971	1	312	312	NUM
taxlaw-12713	971	2	hackney	hackney	PROPN
taxlaw-12713	971	3	,	,	PUNCT
taxlaw-12713	971	4	supra	supra	PROPN
taxlaw-12713	971	5	note	note	NOUN
taxlaw-12713	971	6	2	2	NUM
taxlaw-12713	971	7	.	.	X
taxlaw-12713	971	8	313	313	NUM
taxlaw-12713	972	1	i	i	PROPN
taxlaw-12713	972	2	d.	d.	PROPN
taxlaw-12713	972	3	314	314	NUM
taxlaw-12713	972	4	treasury	treasury	PROPN
taxlaw-12713	972	5	inspector	inspector	NOUN
taxlaw-12713	972	6	gen	gen	PROPN
taxlaw-12713	972	7	.	.	PROPN
taxlaw-12713	972	8	for	for	ADP
taxlaw-12713	972	9	tax	tax	NOUN
taxlaw-12713	972	10	admin	admin	NOUN
taxlaw-12713	972	11	.	.	PROPN
taxlaw-12713	972	12	,	,	PUNCT
taxlaw-12713	972	13	review	review	NOUN
taxlaw-12713	972	14	of	of	ADP
taxlaw-12713	972	15	selected	select	VERB
taxlaw-12713	972	16	criteria	criterion	NOUN
taxlaw-12713	972	17	used	use	VERB
taxlaw-12713	972	18	to	to	PART
taxlaw-12713	972	19	identify	identify	VERB
taxlaw-12713	972	20	tax	tax	NOUN
taxlaw-12713	972	21	-	-	PUNCT
taxlaw-12713	972	22	exempt	exempt	ADJ
taxlaw-12713	972	23	applications	application	NOUN
taxlaw-12713	972	24	for	for	ADP
taxlaw-12713	972	25	review	review	NOUN
taxlaw-12713	972	26	,	,	PUNCT
taxlaw-12713	972	27	no	no	INTJ
taxlaw-12713	972	28	.	.	NOUN
taxlaw-12713	972	29	2017	2017	NUM
taxlaw-12713	972	30	-	-	SYM
taxlaw-12713	972	31	10	10	NUM
taxlaw-12713	972	32	-	-	PUNCT
taxlaw-12713	972	33	054	054	NUM
taxlaw-12713	972	34	(	(	PUNCT
taxlaw-12713	972	35	september	september	PROPN
taxlaw-12713	972	36	28	28	NUM
taxlaw-12713	972	37	,	,	PUNCT
taxlaw-12713	972	38	2017	2017	NUM
taxlaw-12713	972	39	)	)	PUNCT
taxlaw-12713	972	40	(	(	PUNCT
taxlaw-12713	972	41	finding	find	VERB
taxlaw-12713	972	42	no	no	DET
taxlaw-12713	972	43	intentional	intentional	ADJ
taxlaw-12713	972	44	efforts	effort	NOUN
taxlaw-12713	972	45	by	by	ADP
taxlaw-12713	972	46	the	the	DET
taxlaw-12713	972	47	irs	irs	PROPN
taxlaw-12713	972	48	to	to	PART
taxlaw-12713	972	49	act	act	VERB
taxlaw-12713	972	50	in	in	ADP
taxlaw-12713	972	51	a	a	DET
taxlaw-12713	972	52	biased	biased	ADJ
taxlaw-12713	972	53	manner	manner	NOUN
taxlaw-12713	972	54	)	)	PUNCT
taxlaw-12713	972	55	;	;	PUNCT
taxlaw-12713	972	56	see	see	VERB
taxlaw-12713	972	57	also	also	ADV
taxlaw-12713	972	58	,	,	PUNCT
taxlaw-12713	972	59	s.	s.	PROPN
taxlaw-12713	972	60	rep	rep	PROPN
taxlaw-12713	972	61	.	.	PROPN
taxlaw-12713	972	62	no	no	PROPN
taxlaw-12713	972	63	.	.	NOUN
taxlaw-12713	972	64	114	114	NUM
taxlaw-12713	972	65	-	-	SYM
taxlaw-12713	972	66	119	119	NUM
taxlaw-12713	972	67	(	(	PUNCT
taxlaw-12713	972	68	2015	2015	NUM
taxlaw-12713	972	69	)	)	PUNCT
taxlaw-12713	972	70	.	.	PUNCT
taxlaw-12713	973	1	315	315	NUM
taxlaw-12713	973	2	see	see	VERB
taxlaw-12713	973	3	terri	terri	PROPN
taxlaw-12713	973	4	l.	l.	PROPN
taxlaw-12713	973	5	helge	helge	PROPN
taxlaw-12713	973	6	,	,	PUNCT
taxlaw-12713	973	7	rejecting	reject	VERB
taxlaw-12713	973	8	charity	charity	NOUN
taxlaw-12713	973	9	:	:	PUNCT
taxlaw-12713	973	10	why	why	SCONJ
taxlaw-12713	973	11	the	the	DET
taxlaw-12713	973	12	irs	irs	PROPN
taxlaw-12713	973	13	denies	deny	VERB
taxlaw-12713	973	14	tax	tax	NOUN
taxlaw-12713	973	15	exemption	exemption	NOUN
taxlaw-12713	973	16	to	to	ADP
taxlaw-12713	973	17	501(c)(3	501(c)(3	NOUN
taxlaw-12713	973	18	)	)	PUNCT
taxlaw-12713	973	19	applicants	applicant	NOUN
taxlaw-12713	973	20	,	,	PUNCT
taxlaw-12713	973	21	14	14	NUM
taxlaw-12713	973	22	pitt	pitt	NOUN
taxlaw-12713	973	23	.	.	PUNCT
taxlaw-12713	974	1	tax	tax	PROPN
taxlaw-12713	974	2	rev	rev	PROPN
taxlaw-12713	974	3	.	.	PROPN
taxlaw-12713	974	4	1	1	NUM
taxlaw-12713	974	5	(	(	PUNCT
taxlaw-12713	974	6	2016	2016	NUM
taxlaw-12713	974	7	)	)	PUNCT
taxlaw-12713	974	8	(	(	PUNCT
taxlaw-12713	974	9	discussing	discuss	VERB
taxlaw-12713	974	10	the	the	DET
taxlaw-12713	974	11	irs	irs	PROPN
taxlaw-12713	974	12	’s	’s	PART
taxlaw-12713	974	13	reasons	reason	NOUN
taxlaw-12713	974	14	for	for	ADP
taxlaw-12713	974	15	adopting	adopt	VERB
taxlaw-12713	974	16	the	the	DET
taxlaw-12713	974	17	form	form	NOUN
taxlaw-12713	974	18	and	and	CCONJ
taxlaw-12713	974	19	critiquing	critique	VERB
taxlaw-12713	974	20	that	that	DET
taxlaw-12713	974	21	choice	choice	NOUN
taxlaw-12713	974	22	)	)	PUNCT
taxlaw-12713	974	23	.	.	PUNCT
taxlaw-12713	975	1	316	316	NUM
taxlaw-12713	975	2	see	see	VERB
taxlaw-12713	975	3	,	,	PUNCT
taxlaw-12713	975	4	e.g.	e.g.	ADV
taxlaw-12713	975	5	,	,	PUNCT
taxlaw-12713	975	6	i.r.s	i.r.	NOUN
taxlaw-12713	975	7	.	.	PUNCT
taxlaw-12713	976	1	exempt	exempt	ADJ
taxlaw-12713	976	2	org	org	PROPN
taxlaw-12713	976	3	.	.	PROPN
taxlaw-12713	976	4	,	,	PUNCT
taxlaw-12713	976	5	supra	supra	PROPN
taxlaw-12713	976	6	note	note	NOUN
taxlaw-12713	976	7	227	227	NUM
taxlaw-12713	976	8	.	.	PUNCT
taxlaw-12713	976	9	2024	2024	NUM
taxlaw-12713	976	10	]	]	PUNCT
taxlaw-12713	976	11	keep	keep	VERB
taxlaw-12713	976	12	charitable	charitable	ADJ
taxlaw-12713	976	13	oversight	oversight	NOUN
taxlaw-12713	976	14	167	167	NUM
taxlaw-12713	976	15	significant	significant	ADJ
taxlaw-12713	976	16	number	number	NOUN
taxlaw-12713	976	17	of	of	ADP
taxlaw-12713	976	18	applications	application	NOUN
taxlaw-12713	976	19	it	it	PRON
taxlaw-12713	976	20	receives	receive	VERB
taxlaw-12713	976	21	annually	annually	ADV
taxlaw-12713	976	22	,	,	PUNCT
taxlaw-12713	976	23	moving	move	VERB
taxlaw-12713	976	24	to	to	ADP
taxlaw-12713	976	25	the	the	DET
taxlaw-12713	976	26	form	form	NOUN
taxlaw-12713	976	27	1023ez	1023ez	PROPN
taxlaw-12713	976	28	made	make	VERB
taxlaw-12713	976	29	sense	sense	NOUN
taxlaw-12713	976	30	,	,	PUNCT
taxlaw-12713	976	31	even	even	ADV
taxlaw-12713	976	32	if	if	SCONJ
taxlaw-12713	976	33	it	it	PRON
taxlaw-12713	976	34	is	be	AUX
taxlaw-12713	976	35	far	far	ADV
taxlaw-12713	976	36	from	from	ADP
taxlaw-12713	976	37	a	a	DET
taxlaw-12713	976	38	good	good	ADJ
taxlaw-12713	976	39	solution	solution	NOUN
taxlaw-12713	976	40	.	.	PUNCT
taxlaw-12713	977	1	it	it	PRON
taxlaw-12713	977	2	acknowledges	acknowledge	VERB
taxlaw-12713	977	3	the	the	DET
taxlaw-12713	977	4	irs	irs	PROPN
taxlaw-12713	977	5	’s	’s	PART
taxlaw-12713	977	6	limited	limited	ADJ
taxlaw-12713	977	7	resources	resource	NOUN
taxlaw-12713	977	8	and	and	CCONJ
taxlaw-12713	977	9	tries	try	VERB
taxlaw-12713	977	10	to	to	PART
taxlaw-12713	977	11	maximize	maximize	VERB
taxlaw-12713	977	12	them	they	PRON
taxlaw-12713	977	13	.	.	PUNCT
taxlaw-12713	978	1	the	the	DET
taxlaw-12713	978	2	taxpayer	taxpayer	NOUN
taxlaw-12713	978	3	advocate	advocate	NOUN
taxlaw-12713	978	4	has	have	AUX
taxlaw-12713	978	5	pointed	point	VERB
taxlaw-12713	978	6	to	to	ADP
taxlaw-12713	978	7	changes	change	NOUN
taxlaw-12713	978	8	the	the	DET
taxlaw-12713	978	9	irs	irs	PROPN
taxlaw-12713	978	10	ought	ought	AUX
taxlaw-12713	978	11	to	to	PART
taxlaw-12713	978	12	consider	consider	VERB
taxlaw-12713	978	13	that	that	PRON
taxlaw-12713	978	14	could	could	AUX
taxlaw-12713	978	15	ensure	ensure	VERB
taxlaw-12713	978	16	a	a	DET
taxlaw-12713	978	17	more	more	ADV
taxlaw-12713	978	18	reliable	reliable	ADJ
taxlaw-12713	978	19	system.317	system.317	NOUN
taxlaw-12713	978	20	same	same	ADJ
taxlaw-12713	978	21	with	with	ADP
taxlaw-12713	978	22	the	the	DET
taxlaw-12713	978	23	focus	focus	NOUN
taxlaw-12713	978	24	on	on	ADP
taxlaw-12713	978	25	sectors	sector	NOUN
taxlaw-12713	978	26	.	.	PUNCT
taxlaw-12713	979	1	it	it	PRON
taxlaw-12713	979	2	allows	allow	VERB
taxlaw-12713	979	3	the	the	DET
taxlaw-12713	979	4	irs	irs	PROPN
taxlaw-12713	979	5	to	to	PART
taxlaw-12713	979	6	try	try	VERB
taxlaw-12713	979	7	to	to	PART
taxlaw-12713	979	8	make	make	VERB
taxlaw-12713	979	9	real	real	ADJ
taxlaw-12713	979	10	improvements	improvement	NOUN
taxlaw-12713	979	11	in	in	ADP
taxlaw-12713	979	12	sectors	sector	NOUN
taxlaw-12713	979	13	in	in	ADP
taxlaw-12713	979	14	ways	way	NOUN
taxlaw-12713	979	15	that	that	PRON
taxlaw-12713	979	16	can	can	AUX
taxlaw-12713	979	17	create	create	VERB
taxlaw-12713	979	18	consistent	consistent	ADJ
taxlaw-12713	979	19	regulatory	regulatory	ADJ
taxlaw-12713	979	20	action	action	NOUN
taxlaw-12713	979	21	and	and	CCONJ
taxlaw-12713	979	22	ideally	ideally	ADV
taxlaw-12713	979	23	educates	educate	VERB
taxlaw-12713	979	24	the	the	DET
taxlaw-12713	979	25	community	community	NOUN
taxlaw-12713	979	26	in	in	ADP
taxlaw-12713	979	27	important	important	ADJ
taxlaw-12713	979	28	ways	way	NOUN
taxlaw-12713	979	29	through	through	ADP
taxlaw-12713	979	30	the	the	DET
taxlaw-12713	979	31	process	process	NOUN
taxlaw-12713	979	32	.	.	PUNCT
taxlaw-12713	980	1	however	however	ADV
taxlaw-12713	980	2	,	,	PUNCT
taxlaw-12713	980	3	these	these	DET
taxlaw-12713	980	4	moves	move	NOUN
taxlaw-12713	980	5	are	be	AUX
taxlaw-12713	980	6	not	not	PART
taxlaw-12713	980	7	enough	enough	ADJ
taxlaw-12713	980	8	to	to	PART
taxlaw-12713	980	9	build	build	VERB
taxlaw-12713	980	10	a	a	DET
taxlaw-12713	980	11	functional	functional	ADJ
taxlaw-12713	980	12	charity	charity	NOUN
taxlaw-12713	980	13	regulatory	regulatory	ADJ
taxlaw-12713	980	14	regime	regime	NOUN
taxlaw-12713	980	15	.	.	PUNCT
taxlaw-12713	981	1	to	to	PART
taxlaw-12713	981	2	summarize	summarize	VERB
taxlaw-12713	981	3	,	,	PUNCT
taxlaw-12713	981	4	there	there	PRON
taxlaw-12713	981	5	have	have	AUX
taxlaw-12713	981	6	long	long	ADV
taxlaw-12713	981	7	been	be	AUX
taxlaw-12713	981	8	concerns	concern	NOUN
taxlaw-12713	981	9	that	that	SCONJ
taxlaw-12713	981	10	regulation	regulation	NOUN
taxlaw-12713	981	11	of	of	ADP
taxlaw-12713	981	12	the	the	DET
taxlaw-12713	981	13	charitable	charitable	ADJ
taxlaw-12713	981	14	sector	sector	NOUN
taxlaw-12713	981	15	is	be	AUX
taxlaw-12713	981	16	lacking	lack	VERB
taxlaw-12713	981	17	.	.	PUNCT
taxlaw-12713	982	1	most	most	ADJ
taxlaw-12713	982	2	have	have	AUX
taxlaw-12713	982	3	given	give	VERB
taxlaw-12713	982	4	up	up	ADP
taxlaw-12713	982	5	on	on	ADP
taxlaw-12713	982	6	the	the	DET
taxlaw-12713	982	7	states	state	NOUN
taxlaw-12713	982	8	to	to	PART
taxlaw-12713	982	9	fulfill	fulfill	VERB
taxlaw-12713	982	10	this	this	DET
taxlaw-12713	982	11	role	role	NOUN
taxlaw-12713	982	12	and	and	CCONJ
taxlaw-12713	982	13	have	have	AUX
taxlaw-12713	982	14	put	put	VERB
taxlaw-12713	982	15	their	their	PRON
taxlaw-12713	982	16	trust	trust	NOUN
taxlaw-12713	982	17	in	in	ADP
taxlaw-12713	982	18	the	the	DET
taxlaw-12713	982	19	irs	irs	PROPN
taxlaw-12713	982	20	instead	instead	ADV
taxlaw-12713	982	21	.	.	PUNCT
taxlaw-12713	983	1	but	but	CCONJ
taxlaw-12713	983	2	the	the	DET
taxlaw-12713	983	3	irs	irs	PROPN
taxlaw-12713	983	4	encounters	encounter	VERB
taxlaw-12713	983	5	significant	significant	ADJ
taxlaw-12713	983	6	resource	resource	NOUN
taxlaw-12713	983	7	constraints	constraint	NOUN
taxlaw-12713	983	8	and	and	CCONJ
taxlaw-12713	983	9	role	role	NOUN
taxlaw-12713	983	10	challenges	challenge	NOUN
taxlaw-12713	983	11	.	.	PUNCT
taxlaw-12713	984	1	the	the	DET
taxlaw-12713	984	2	tea	tea	NOUN
taxlaw-12713	984	3	party	party	NOUN
taxlaw-12713	984	4	controversy	controversy	NOUN
taxlaw-12713	984	5	highlights	highlight	VERB
taxlaw-12713	984	6	the	the	DET
taxlaw-12713	984	7	real	real	ADJ
taxlaw-12713	984	8	problems	problem	NOUN
taxlaw-12713	984	9	that	that	PRON
taxlaw-12713	984	10	can	can	AUX
taxlaw-12713	984	11	result	result	VERB
taxlaw-12713	984	12	from	from	ADP
taxlaw-12713	984	13	the	the	DET
taxlaw-12713	984	14	irs	irs	PROPN
taxlaw-12713	984	15	trying	try	VERB
taxlaw-12713	984	16	to	to	PART
taxlaw-12713	984	17	fill	fill	VERB
taxlaw-12713	984	18	that	that	DET
taxlaw-12713	984	19	role	role	NOUN
taxlaw-12713	984	20	while	while	SCONJ
taxlaw-12713	984	21	lacking	lack	VERB
taxlaw-12713	984	22	the	the	DET
taxlaw-12713	984	23	resources	resource	NOUN
taxlaw-12713	984	24	and	and	CCONJ
taxlaw-12713	984	25	trying	try	VERB
taxlaw-12713	984	26	to	to	PART
taxlaw-12713	984	27	fulfill	fulfill	VERB
taxlaw-12713	984	28	at	at	ADV
taxlaw-12713	984	29	least	least	ADV
taxlaw-12713	984	30	two	two	NUM
taxlaw-12713	984	31	different	different	ADJ
taxlaw-12713	984	32	functions	function	NOUN
taxlaw-12713	984	33	:	:	PUNCT
taxlaw-12713	984	34	revenue	revenue	NOUN
taxlaw-12713	984	35	collector	collector	NOUN
taxlaw-12713	984	36	and	and	CCONJ
taxlaw-12713	984	37	impartial	impartial	ADJ
taxlaw-12713	984	38	regulator	regulator	NOUN
taxlaw-12713	984	39	of	of	ADP
taxlaw-12713	984	40	nonprofits	nonprofit	NOUN
taxlaw-12713	984	41	.	.	PUNCT
taxlaw-12713	985	1	it	it	PRON
taxlaw-12713	985	2	has	have	VERB
taxlaw-12713	985	3	significant	significant	ADJ
taxlaw-12713	985	4	trouble	trouble	NOUN
taxlaw-12713	985	5	getting	get	VERB
taxlaw-12713	985	6	the	the	DET
taxlaw-12713	985	7	law	law	NOUN
taxlaw-12713	985	8	right	right	ADV
taxlaw-12713	985	9	in	in	ADP
taxlaw-12713	985	10	a	a	DET
taxlaw-12713	985	11	timely	timely	ADJ
taxlaw-12713	985	12	manner	manner	NOUN
taxlaw-12713	985	13	and	and	CCONJ
taxlaw-12713	985	14	can	can	AUX
taxlaw-12713	985	15	appear	appear	VERB
taxlaw-12713	985	16	in	in	ADP
taxlaw-12713	985	17	that	that	DET
taxlaw-12713	985	18	instance	instance	NOUN
taxlaw-12713	985	19	to	to	PART
taxlaw-12713	985	20	be	be	AUX
taxlaw-12713	985	21	a	a	DET
taxlaw-12713	985	22	biased	biased	ADJ
taxlaw-12713	985	23	agency	agency	NOUN
taxlaw-12713	985	24	.	.	PUNCT
taxlaw-12713	986	1	the	the	DET
taxlaw-12713	986	2	tea	tea	NOUN
taxlaw-12713	986	3	party	party	PROPN
taxlaw-12713	986	4	episode	episode	NOUN
taxlaw-12713	986	5	also	also	ADV
taxlaw-12713	986	6	critically	critically	ADV
taxlaw-12713	986	7	hampered	hamper	VERB
taxlaw-12713	986	8	the	the	DET
taxlaw-12713	986	9	irs	irs	PROPN
taxlaw-12713	986	10	’s	’s	PART
taxlaw-12713	986	11	ability	ability	NOUN
taxlaw-12713	986	12	to	to	PART
taxlaw-12713	986	13	collect	collect	VERB
taxlaw-12713	986	14	the	the	DET
taxlaw-12713	986	15	revenue	revenue	NOUN
taxlaw-12713	986	16	.	.	PUNCT
taxlaw-12713	987	1	the	the	DET
taxlaw-12713	987	2	gop	gop	PROPN
taxlaw-12713	987	3	used	use	VERB
taxlaw-12713	987	4	the	the	DET
taxlaw-12713	987	5	episode	episode	NOUN
taxlaw-12713	987	6	to	to	PART
taxlaw-12713	987	7	cut	cut	VERB
taxlaw-12713	987	8	the	the	DET
taxlaw-12713	987	9	irs	irs	PROPN
taxlaw-12713	987	10	budget	budget	NOUN
taxlaw-12713	987	11	and	and	CCONJ
taxlaw-12713	987	12	undermine	undermine	VERB
taxlaw-12713	987	13	the	the	DET
taxlaw-12713	987	14	efforts	effort	NOUN
taxlaw-12713	987	15	of	of	ADP
taxlaw-12713	987	16	the	the	DET
taxlaw-12713	987	17	agency	agency	NOUN
taxlaw-12713	987	18	generally	generally	ADV
taxlaw-12713	987	19	.	.	PUNCT
taxlaw-12713	988	1	still	still	ADV
taxlaw-12713	988	2	,	,	PUNCT
taxlaw-12713	988	3	because	because	SCONJ
taxlaw-12713	988	4	of	of	ADP
taxlaw-12713	988	5	the	the	DET
taxlaw-12713	988	6	significant	significant	ADJ
taxlaw-12713	988	7	tax	tax	NOUN
taxlaw-12713	988	8	benefits	benefit	NOUN
taxlaw-12713	988	9	involved	involve	VERB
taxlaw-12713	988	10	,	,	PUNCT
taxlaw-12713	988	11	it	it	PRON
taxlaw-12713	988	12	makes	make	VERB
taxlaw-12713	988	13	sense	sense	NOUN
taxlaw-12713	988	14	to	to	PART
taxlaw-12713	988	15	maintain	maintain	VERB
taxlaw-12713	988	16	irs	irs	PROPN
taxlaw-12713	988	17	control	control	NOUN
taxlaw-12713	988	18	of	of	ADP
taxlaw-12713	988	19	these	these	DET
taxlaw-12713	988	20	charitable	charitable	ADJ
taxlaw-12713	988	21	sector	sector	NOUN
taxlaw-12713	988	22	benefits	benefit	NOUN
taxlaw-12713	988	23	that	that	PRON
taxlaw-12713	988	24	are	be	AUX
taxlaw-12713	988	25	primarily	primarily	ADV
taxlaw-12713	988	26	tax	tax	NOUN
taxlaw-12713	988	27	-	-	PUNCT
taxlaw-12713	988	28	based	base	VERB
taxlaw-12713	988	29	.	.	PUNCT
taxlaw-12713	989	1	congress	congress	PROPN
taxlaw-12713	989	2	should	should	AUX
taxlaw-12713	989	3	provide	provide	VERB
taxlaw-12713	989	4	more	more	ADJ
taxlaw-12713	989	5	resources	resource	NOUN
taxlaw-12713	989	6	to	to	ADP
taxlaw-12713	989	7	the	the	DET
taxlaw-12713	989	8	irs	irs	PROPN
taxlaw-12713	989	9	for	for	ADP
taxlaw-12713	989	10	charity	charity	NOUN
taxlaw-12713	989	11	regulation	regulation	NOUN
taxlaw-12713	989	12	but	but	CCONJ
taxlaw-12713	989	13	should	should	AUX
taxlaw-12713	989	14	simultaneously	simultaneously	ADV
taxlaw-12713	989	15	lower	lower	VERB
taxlaw-12713	989	16	the	the	DET
taxlaw-12713	989	17	burden	burden	NOUN
taxlaw-12713	989	18	upon	upon	SCONJ
taxlaw-12713	989	19	the	the	DET
taxlaw-12713	989	20	irs	irs	PROPN
taxlaw-12713	989	21	exempt	exempt	ADJ
taxlaw-12713	989	22	organization	organization	NOUN
taxlaw-12713	989	23	group	group	NOUN
taxlaw-12713	989	24	by	by	ADP
taxlaw-12713	989	25	making	make	VERB
taxlaw-12713	989	26	smart	smart	ADJ
taxlaw-12713	989	27	choices	choice	NOUN
taxlaw-12713	989	28	regarding	regard	VERB
taxlaw-12713	989	29	the	the	DET
taxlaw-12713	989	30	legal	legal	ADJ
taxlaw-12713	989	31	rules	rule	NOUN
taxlaw-12713	989	32	applicable	applicable	ADJ
taxlaw-12713	989	33	to	to	ADP
taxlaw-12713	989	34	charitable	charitable	ADJ
taxlaw-12713	989	35	organizations	organization	NOUN
taxlaw-12713	989	36	.	.	PUNCT
taxlaw-12713	990	1	b.	b.	VERB
taxlaw-12713	991	1	what	what	PRON
taxlaw-12713	991	2	are	be	AUX
taxlaw-12713	991	3	the	the	DET
taxlaw-12713	991	4	goals	goal	NOUN
taxlaw-12713	991	5	of	of	ADP
taxlaw-12713	991	6	charity	charity	NOUN
taxlaw-12713	991	7	regulation	regulation	NOUN
taxlaw-12713	991	8	?	?	PUNCT
taxlaw-12713	992	1	this	this	DET
taxlaw-12713	992	2	part	part	NOUN
taxlaw-12713	992	3	iv(b	iv(b	PUNCT
taxlaw-12713	992	4	)	)	PUNCT
taxlaw-12713	992	5	examines	examine	VERB
taxlaw-12713	992	6	the	the	DET
taxlaw-12713	992	7	goals	goal	NOUN
taxlaw-12713	992	8	of	of	ADP
taxlaw-12713	992	9	establishing	establish	VERB
taxlaw-12713	992	10	and	and	CCONJ
taxlaw-12713	992	11	maintaining	maintain	VERB
taxlaw-12713	992	12	charity	charity	NOUN
taxlaw-12713	992	13	regulation	regulation	NOUN
taxlaw-12713	992	14	.	.	PUNCT
taxlaw-12713	993	1	it	it	PRON
taxlaw-12713	993	2	starts	start	VERB
taxlaw-12713	993	3	first	first	ADV
taxlaw-12713	993	4	with	with	ADP
taxlaw-12713	993	5	a	a	DET
taxlaw-12713	993	6	consideration	consideration	NOUN
taxlaw-12713	993	7	of	of	ADP
taxlaw-12713	993	8	what	what	DET
taxlaw-12713	993	9	values	value	NOUN
taxlaw-12713	993	10	we	we	PRON
taxlaw-12713	993	11	should	should	AUX
taxlaw-12713	993	12	foster	foster	VERB
taxlaw-12713	993	13	as	as	SCONJ
taxlaw-12713	993	14	we	we	PRON
taxlaw-12713	993	15	design	design	VERB
taxlaw-12713	993	16	public	public	ADJ
taxlaw-12713	993	17	policy	policy	NOUN
taxlaw-12713	993	18	.	.	PUNCT
taxlaw-12713	994	1	i	i	PRON
taxlaw-12713	994	2	focus	focus	VERB
taxlaw-12713	994	3	upon	upon	SCONJ
taxlaw-12713	994	4	insuring	insure	VERB
taxlaw-12713	994	5	a	a	DET
taxlaw-12713	994	6	politically	politically	ADV
taxlaw-12713	994	7	just	just	ADV
taxlaw-12713	994	8	order	order	NOUN
taxlaw-12713	994	9	,	,	PUNCT
taxlaw-12713	994	10	meaning	mean	VERB
taxlaw-12713	994	11	one	one	NOUN
taxlaw-12713	994	12	that	that	PRON
taxlaw-12713	994	13	meets	meet	VERB
taxlaw-12713	994	14	the	the	DET
taxlaw-12713	994	15	general	general	ADJ
taxlaw-12713	994	16	conception	conception	NOUN
taxlaw-12713	994	17	of	of	ADP
taxlaw-12713	994	18	a	a	DET
taxlaw-12713	994	19	democratic	democratic	ADJ
taxlaw-12713	994	20	order.318	order.318	NOUN
taxlaw-12713	994	21	utilizing	utilize	VERB
taxlaw-12713	994	22	those	those	DET
taxlaw-12713	994	23	principles	principle	NOUN
taxlaw-12713	994	24	,	,	PUNCT
taxlaw-12713	994	25	it	it	PRON
taxlaw-12713	994	26	moves	move	VERB
taxlaw-12713	994	27	from	from	ADP
taxlaw-12713	994	28	big	big	ADJ
taxlaw-12713	994	29	-	-	PUNCT
taxlaw-12713	994	30	picture	picture	NOUN
taxlaw-12713	994	31	conceptions	conception	NOUN
taxlaw-12713	994	32	of	of	ADP
taxlaw-12713	994	33	charity	charity	NOUN
taxlaw-12713	994	34	regulation	regulation	NOUN
taxlaw-12713	994	35	goals	goal	NOUN
taxlaw-12713	994	36	to	to	ADP
taxlaw-12713	994	37	narrower	narrow	ADJ
taxlaw-12713	994	38	ones	one	NOUN
taxlaw-12713	994	39	.	.	PUNCT
taxlaw-12713	995	1	by	by	ADP
taxlaw-12713	995	2	big	big	ADJ
taxlaw-12713	995	3	-	-	PUNCT
taxlaw-12713	995	4	picture	picture	NOUN
taxlaw-12713	995	5	,	,	PUNCT
taxlaw-12713	995	6	i	i	PRON
taxlaw-12713	995	7	mean	mean	VERB
taxlaw-12713	995	8	to	to	PART
taxlaw-12713	995	9	anchor	anchor	VERB
taxlaw-12713	995	10	into	into	ADP
taxlaw-12713	995	11	larger	large	ADJ
taxlaw-12713	995	12	community	community	NOUN
taxlaw-12713	995	13	goals	goal	NOUN
taxlaw-12713	995	14	such	such	ADJ
taxlaw-12713	995	15	as	as	ADP
taxlaw-12713	995	16	a	a	DET
taxlaw-12713	995	17	wellordered	wellordere	VERB
taxlaw-12713	995	18	society	society	NOUN
taxlaw-12713	995	19	.	.	PUNCT
taxlaw-12713	996	1	in	in	ADP
taxlaw-12713	996	2	other	other	ADJ
taxlaw-12713	996	3	words	word	NOUN
taxlaw-12713	996	4	,	,	PUNCT
taxlaw-12713	996	5	the	the	DET
taxlaw-12713	996	6	system	system	NOUN
taxlaw-12713	996	7	of	of	ADP
taxlaw-12713	996	8	charity	charity	NOUN
taxlaw-12713	996	9	is	be	AUX
taxlaw-12713	996	10	only	only	ADV
taxlaw-12713	996	11	a	a	DET
taxlaw-12713	996	12	small	small	ADJ
taxlaw-12713	996	13	part	part	NOUN
taxlaw-12713	996	14	of	of	ADP
taxlaw-12713	996	15	our	our	PRON
taxlaw-12713	996	16	society	society	NOUN
taxlaw-12713	996	17	,	,	PUNCT
taxlaw-12713	996	18	as	as	SCONJ
taxlaw-12713	996	19	is	be	AUX
taxlaw-12713	996	20	a	a	DET
taxlaw-12713	996	21	system	system	NOUN
taxlaw-12713	996	22	of	of	ADP
taxlaw-12713	996	23	taxation	taxation	NOUN
taxlaw-12713	996	24	,	,	PUNCT
taxlaw-12713	996	25	but	but	CCONJ
taxlaw-12713	996	26	both	both	DET
taxlaw-12713	996	27	systems	system	NOUN
taxlaw-12713	996	28	fit	fit	VERB
taxlaw-12713	996	29	into	into	ADP
taxlaw-12713	996	30	larger	large	ADJ
taxlaw-12713	996	31	goals	goal	NOUN
taxlaw-12713	996	32	of	of	ADP
taxlaw-12713	996	33	creating	create	VERB
taxlaw-12713	996	34	a	a	DET
taxlaw-12713	996	35	world	world	NOUN
taxlaw-12713	996	36	in	in	ADP
taxlaw-12713	996	37	which	which	PRON
taxlaw-12713	996	38	all	all	DET
taxlaw-12713	996	39	individuals	individual	NOUN
taxlaw-12713	996	40	feel	feel	VERB
taxlaw-12713	996	41	at	at	ADP
taxlaw-12713	996	42	home	home	NOUN
taxlaw-12713	996	43	in	in	ADP
taxlaw-12713	996	44	the	the	DET
taxlaw-12713	996	45	world.319	world.319	PROPN
taxlaw-12713	996	46	the	the	DET
taxlaw-12713	996	47	section	section	NOUN
taxlaw-12713	996	48	then	then	ADV
taxlaw-12713	996	49	considers	consider	VERB
taxlaw-12713	996	50	some	some	DET
taxlaw-12713	996	51	narrower	narrow	ADJ
taxlaw-12713	996	52	goals	goal	NOUN
taxlaw-12713	996	53	of	of	ADP
taxlaw-12713	996	54	charity	charity	NOUN
taxlaw-12713	996	55	regulation	regulation	NOUN
taxlaw-12713	996	56	.	.	PUNCT
taxlaw-12713	997	1	this	this	DET
taxlaw-12713	997	2	more	more	ADV
taxlaw-12713	997	3	global	global	ADJ
taxlaw-12713	997	4	focus	focus	NOUN
taxlaw-12713	997	5	is	be	AUX
taxlaw-12713	997	6	intended	intend	VERB
taxlaw-12713	997	7	to	to	PART
taxlaw-12713	997	8	help	help	VERB
taxlaw-12713	997	9	orient	orient	VERB
taxlaw-12713	997	10	a	a	DET
taxlaw-12713	997	11	complex	complex	ADJ
taxlaw-12713	997	12	challenge	challenge	NOUN
taxlaw-12713	997	13	.	.	PUNCT
taxlaw-12713	998	1	the	the	DET
taxlaw-12713	998	2	discussion	discussion	NOUN
taxlaw-12713	998	3	of	of	ADP
taxlaw-12713	998	4	the	the	DET
taxlaw-12713	998	5	removal	removal	NOUN
taxlaw-12713	998	6	of	of	ADP
taxlaw-12713	998	7	charity	charity	NOUN
taxlaw-12713	998	8	regulation	regulation	NOUN
taxlaw-12713	998	9	from	from	ADP
taxlaw-12713	998	10	the	the	DET
taxlaw-12713	998	11	irs	irs	PROPN
taxlaw-12713	998	12	takes	take	VERB
taxlaw-12713	998	13	place	place	NOUN
taxlaw-12713	998	14	in	in	ADP
taxlaw-12713	998	15	a	a	DET
taxlaw-12713	998	16	317	317	NUM
taxlaw-12713	998	17	nat’l	nat’l	NOUN
taxlaw-12713	998	18	taxpayer	taxpayer	PROPN
taxlaw-12713	998	19	advoc	advoc	PROPN
taxlaw-12713	998	20	.	.	PUNCT
taxlaw-12713	999	1	,	,	PUNCT
taxlaw-12713	999	2	2015	2015	NUM
taxlaw-12713	999	3	annual	annual	ADJ
taxlaw-12713	999	4	report	report	NOUN
taxlaw-12713	999	5	to	to	ADP
taxlaw-12713	999	6	congress	congress	PROPN
taxlaw-12713	999	7	,	,	PUNCT
taxlaw-12713	999	8	recognition	recognition	NOUN
taxlaw-12713	999	9	as	as	ADP
taxlaw-12713	999	10	a	a	DET
taxlaw-12713	999	11	taxexempt	taxexempt	ADJ
taxlaw-12713	999	12	organization	organization	NOUN
taxlaw-12713	999	13	is	be	AUX
taxlaw-12713	999	14	now	now	ADV
taxlaw-12713	999	15	virtually	virtually	ADV
taxlaw-12713	999	16	automatic	automatic	ADJ
taxlaw-12713	999	17	for	for	ADP
taxlaw-12713	999	18	most	most	ADJ
taxlaw-12713	999	19	applicants	applicant	NOUN
taxlaw-12713	999	20	(	(	PUNCT
taxlaw-12713	999	21	2015	2015	NUM
taxlaw-12713	999	22	)	)	PUNCT
taxlaw-12713	999	23	,	,	PUNCT
taxlaw-12713	999	24	https://www.taxpayeradvocate.irs.gov/reports/2015-annual-report-to-congress/recognition-as-a-tax	https://www.taxpayeradvocate.irs.gov/reports/2015-annual-report-to-congress/recognition-as-a-tax	PROPN
taxlaw-12713	999	25	-exempt	-exempt	NOUN
taxlaw-12713	999	26	-	-	PUNCT
taxlaw-12713	999	27	organization	organization	NOUN
taxlaw-12713	999	28	-	-	PUNCT
taxlaw-12713	999	29	is	be	AUX
taxlaw-12713	999	30	-	-	PUNCT
taxlaw-12713	999	31	now	now	ADV
taxlaw-12713	999	32	-	-	PUNCT
taxlaw-12713	999	33	virtually	virtually	ADV
taxlaw-12713	999	34	-	-	PUNCT
taxlaw-12713	999	35	automatic	automatic	ADJ
taxlaw-12713	999	36	-	-	PUNCT
taxlaw-12713	999	37	for	for	ADP
taxlaw-12713	999	38	-	-	PUNCT
taxlaw-12713	999	39	most	most	ADV
taxlaw-12713	999	40	-	-	PUNCT
taxlaw-12713	999	41	applicants/	applicants/	NOUN
taxlaw-12713	999	42	[	[	X
taxlaw-12713	999	43	perma.cc/4vk2-dd75	perma.cc/4vk2-dd75	X
taxlaw-12713	999	44	]	]	X
taxlaw-12713	999	45	.	.	PUNCT
taxlaw-12713	1000	1	318	318	NUM
taxlaw-12713	1000	2	hackney	hackney	PROPN
taxlaw-12713	1000	3	,	,	PUNCT
taxlaw-12713	1000	4	prop	prop	VERB
taxlaw-12713	1000	5	up	up	ADP
taxlaw-12713	1000	6	,	,	PUNCT
taxlaw-12713	1000	7	supra	supra	ADJ
taxlaw-12713	1000	8	note	note	NOUN
taxlaw-12713	1000	9	9	9	NUM
taxlaw-12713	1000	10	,	,	PUNCT
taxlaw-12713	1000	11	at	at	ADP
taxlaw-12713	1000	12	327–40	327–40	NUM
taxlaw-12713	1000	13	(	(	PUNCT
taxlaw-12713	1000	14	examining	examine	VERB
taxlaw-12713	1000	15	why	why	SCONJ
taxlaw-12713	1000	16	democracy	democracy	NOUN
taxlaw-12713	1000	17	is	be	AUX
taxlaw-12713	1000	18	the	the	DET
taxlaw-12713	1000	19	politically	politically	ADV
taxlaw-12713	1000	20	just	just	ADJ
taxlaw-12713	1000	21	solution	solution	NOUN
taxlaw-12713	1000	22	)	)	PUNCT
taxlaw-12713	1000	23	.	.	PUNCT
taxlaw-12713	1001	1	319	319	NUM
taxlaw-12713	1001	2	thomas	thomas	PROPN
taxlaw-12713	1001	3	christiano	christiano	PROPN
taxlaw-12713	1001	4	,	,	PUNCT
taxlaw-12713	1001	5	the	the	DET
taxlaw-12713	1001	6	constitution	constitution	NOUN
taxlaw-12713	1001	7	of	of	ADP
taxlaw-12713	1001	8	equality	equality	NOUN
taxlaw-12713	1001	9	:	:	PUNCT
taxlaw-12713	1001	10	democratic	democratic	ADJ
taxlaw-12713	1001	11	authority	authority	NOUN
taxlaw-12713	1001	12	and	and	CCONJ
taxlaw-12713	1001	13	its	its	PRON
taxlaw-12713	1001	14	limits	limit	NOUN
taxlaw-12713	1001	15	61	61	NUM
taxlaw-12713	1001	16	(	(	PUNCT
taxlaw-12713	1001	17	2008	2008	NUM
taxlaw-12713	1001	18	)	)	PUNCT
taxlaw-12713	1001	19	(	(	PUNCT
taxlaw-12713	1001	20	“	"	PUNCT
taxlaw-12713	1001	21	the	the	DET
taxlaw-12713	1001	22	interest	interest	NOUN
taxlaw-12713	1001	23	in	in	ADP
taxlaw-12713	1001	24	being	be	AUX
taxlaw-12713	1001	25	at	at	ADP
taxlaw-12713	1001	26	home	home	NOUN
taxlaw-12713	1001	27	in	in	ADP
taxlaw-12713	1001	28	the	the	DET
taxlaw-12713	1001	29	world	world	NOUN
taxlaw-12713	1001	30	is	be	AUX
taxlaw-12713	1001	31	fundamental	fundamental	ADJ
taxlaw-12713	1001	32	because	because	SCONJ
taxlaw-12713	1001	33	it	it	PRON
taxlaw-12713	1001	34	is	be	AUX
taxlaw-12713	1001	35	at	at	ADP
taxlaw-12713	1001	36	the	the	DET
taxlaw-12713	1001	37	heart	heart	NOUN
taxlaw-12713	1001	38	of	of	ADP
taxlaw-12713	1001	39	the	the	DET
taxlaw-12713	1001	40	well	well	ADV
taxlaw-12713	1001	41	-	-	PUNCT
taxlaw-12713	1001	42	being	being	NOUN
taxlaw-12713	1001	43	of	of	ADP
taxlaw-12713	1001	44	each	each	DET
taxlaw-12713	1001	45	person	person	NOUN
taxlaw-12713	1001	46	.	.	PUNCT
taxlaw-12713	1001	47	”	"	PUNCT
taxlaw-12713	1001	48	)	)	PUNCT
taxlaw-12713	1001	49	.	.	PUNCT
taxlaw-12713	1002	1	168	168	NUM
taxlaw-12713	1002	2	columbia	columbia	PROPN
taxlaw-12713	1002	3	journal	journal	PROPN
taxlaw-12713	1002	4	of	of	ADP
taxlaw-12713	1002	5	tax	tax	NOUN
taxlaw-12713	1002	6	law	law	NOUN
taxlaw-12713	1003	1	[	[	X
taxlaw-12713	1003	2	vol	vol	NOUN
taxlaw-12713	1003	3	15:2	15:2	NUM
taxlaw-12713	1003	4	dialogue	dialogue	NOUN
taxlaw-12713	1003	5	that	that	PRON
taxlaw-12713	1003	6	tends	tend	VERB
taxlaw-12713	1003	7	to	to	PART
taxlaw-12713	1003	8	move	move	VERB
taxlaw-12713	1003	9	back	back	ADV
taxlaw-12713	1003	10	and	and	CCONJ
taxlaw-12713	1003	11	forth	forth	ADV
taxlaw-12713	1003	12	between	between	ADP
taxlaw-12713	1003	13	conceptions	conception	NOUN
taxlaw-12713	1003	14	of	of	ADP
taxlaw-12713	1003	15	state	state	NOUN
taxlaw-12713	1003	16	law	law	NOUN
taxlaw-12713	1003	17	charity	charity	NOUN
taxlaw-12713	1003	18	regulation	regulation	NOUN
taxlaw-12713	1003	19	,	,	PUNCT
taxlaw-12713	1003	20	in	in	ADP
taxlaw-12713	1003	21	which	which	PRON
taxlaw-12713	1003	22	a	a	DET
taxlaw-12713	1003	23	tax	tax	NOUN
taxlaw-12713	1003	24	system	system	NOUN
taxlaw-12713	1003	25	is	be	AUX
taxlaw-12713	1003	26	for	for	SCONJ
taxlaw-12713	1003	27	the	the	DET
taxlaw-12713	1003	28	most	most	ADJ
taxlaw-12713	1003	29	part	part	NOUN
taxlaw-12713	1003	30	absent	absent	ADJ
taxlaw-12713	1003	31	,	,	PUNCT
taxlaw-12713	1003	32	and	and	CCONJ
taxlaw-12713	1003	33	a	a	DET
taxlaw-12713	1003	34	taxation	taxation	NOUN
taxlaw-12713	1003	35	system	system	NOUN
taxlaw-12713	1003	36	,	,	PUNCT
taxlaw-12713	1003	37	where	where	SCONJ
taxlaw-12713	1003	38	charity	charity	NOUN
taxlaw-12713	1003	39	fiduciary	fiduciary	ADJ
taxlaw-12713	1003	40	duties	duty	NOUN
taxlaw-12713	1003	41	for	for	ADP
taxlaw-12713	1003	42	the	the	DET
taxlaw-12713	1003	43	most	most	ADJ
taxlaw-12713	1003	44	part	part	NOUN
taxlaw-12713	1003	45	are	be	AUX
taxlaw-12713	1003	46	absent	absent	ADJ
taxlaw-12713	1003	47	.	.	PUNCT
taxlaw-12713	1004	1	this	this	DET
taxlaw-12713	1004	2	movement	movement	NOUN
taxlaw-12713	1004	3	of	of	ADP
taxlaw-12713	1004	4	the	the	DET
taxlaw-12713	1004	5	discussion	discussion	NOUN
taxlaw-12713	1004	6	makes	make	VERB
taxlaw-12713	1004	7	this	this	DET
taxlaw-12713	1004	8	topic	topic	NOUN
taxlaw-12713	1004	9	of	of	ADP
taxlaw-12713	1004	10	where	where	SCONJ
taxlaw-12713	1004	11	to	to	PART
taxlaw-12713	1004	12	place	place	VERB
taxlaw-12713	1004	13	charity	charity	NOUN
taxlaw-12713	1004	14	regulation	regulation	NOUN
taxlaw-12713	1004	15	challenging	challenge	VERB
taxlaw-12713	1004	16	to	to	PART
taxlaw-12713	1004	17	get	get	VERB
taxlaw-12713	1004	18	a	a	DET
taxlaw-12713	1004	19	handle	handle	NOUN
taxlaw-12713	1004	20	upon	upon	SCONJ
taxlaw-12713	1004	21	.	.	PUNCT
taxlaw-12713	1005	1	1	1	X
taxlaw-12713	1005	2	.	.	X
taxlaw-12713	1005	3	political	political	ADJ
taxlaw-12713	1005	4	justice	justice	NOUN
taxlaw-12713	1005	5	:	:	PUNCT
taxlaw-12713	1005	6	charity	charity	NOUN
taxlaw-12713	1005	7	and	and	CCONJ
taxlaw-12713	1005	8	tax	tax	NOUN
taxlaw-12713	1005	9	in	in	ADP
taxlaw-12713	1005	10	a	a	DET
taxlaw-12713	1005	11	democratic	democratic	ADJ
taxlaw-12713	1005	12	order	order	NOUN
taxlaw-12713	1005	13	i	i	PRON
taxlaw-12713	1005	14	have	have	AUX
taxlaw-12713	1005	15	previously	previously	ADV
taxlaw-12713	1005	16	made	make	VERB
taxlaw-12713	1005	17	the	the	DET
taxlaw-12713	1005	18	case	case	NOUN
taxlaw-12713	1005	19	that	that	SCONJ
taxlaw-12713	1005	20	our	our	PRON
taxlaw-12713	1005	21	tax	tax	NOUN
taxlaw-12713	1005	22	system	system	NOUN
taxlaw-12713	1005	23	should	should	AUX
taxlaw-12713	1005	24	be	be	AUX
taxlaw-12713	1005	25	designed	design	VERB
taxlaw-12713	1005	26	to	to	PART
taxlaw-12713	1005	27	not	not	PART
taxlaw-12713	1005	28	hinder	hinder	VERB
taxlaw-12713	1005	29	political	political	ADJ
taxlaw-12713	1005	30	justice	justice	NOUN
taxlaw-12713	1005	31	,	,	PUNCT
taxlaw-12713	1005	32	and	and	CCONJ
taxlaw-12713	1005	33	ideally	ideally	ADV
taxlaw-12713	1005	34	,	,	PUNCT
taxlaw-12713	1005	35	it	it	PRON
taxlaw-12713	1005	36	should	should	AUX
taxlaw-12713	1005	37	advance	advance	VERB
taxlaw-12713	1005	38	political	political	ADJ
taxlaw-12713	1005	39	justice.320	justice.320	NOUN
taxlaw-12713	1005	40	these	these	DET
taxlaw-12713	1005	41	same	same	ADJ
taxlaw-12713	1005	42	principles	principle	NOUN
taxlaw-12713	1005	43	that	that	PRON
taxlaw-12713	1005	44	i	i	PRON
taxlaw-12713	1005	45	explore	explore	VERB
taxlaw-12713	1005	46	below	below	ADV
taxlaw-12713	1005	47	should	should	AUX
taxlaw-12713	1005	48	apply	apply	VERB
taxlaw-12713	1005	49	to	to	ADP
taxlaw-12713	1005	50	our	our	PRON
taxlaw-12713	1005	51	charity	charity	NOUN
taxlaw-12713	1005	52	regulation	regulation	NOUN
taxlaw-12713	1005	53	.	.	PUNCT
taxlaw-12713	1006	1	by	by	ADP
taxlaw-12713	1006	2	political	political	ADJ
taxlaw-12713	1006	3	justice	justice	NOUN
taxlaw-12713	1006	4	,	,	PUNCT
taxlaw-12713	1006	5	i	i	PRON
taxlaw-12713	1006	6	mean	mean	VERB
taxlaw-12713	1006	7	a	a	DET
taxlaw-12713	1006	8	state	state	NOUN
taxlaw-12713	1006	9	that	that	PRON
taxlaw-12713	1006	10	furthers	further	VERB
taxlaw-12713	1006	11	democracy.321	democracy.321	PROPN
taxlaw-12713	1006	12	though	though	SCONJ
taxlaw-12713	1006	13	democracy	democracy	NOUN
taxlaw-12713	1006	14	is	be	AUX
taxlaw-12713	1006	15	quite	quite	ADV
taxlaw-12713	1006	16	complex	complex	ADJ
taxlaw-12713	1006	17	,	,	PUNCT
taxlaw-12713	1006	18	i	i	PRON
taxlaw-12713	1006	19	utilize	utilize	VERB
taxlaw-12713	1006	20	an	an	DET
taxlaw-12713	1006	21	ideal	ideal	ADJ
taxlaw-12713	1006	22	model	model	NOUN
taxlaw-12713	1006	23	against	against	ADP
taxlaw-12713	1006	24	which	which	PRON
taxlaw-12713	1006	25	to	to	PART
taxlaw-12713	1006	26	evaluate	evaluate	VERB
taxlaw-12713	1006	27	the	the	DET
taxlaw-12713	1006	28	justness	justness	NOUN
taxlaw-12713	1006	29	of	of	ADP
taxlaw-12713	1006	30	a	a	DET
taxlaw-12713	1006	31	system	system	NOUN
taxlaw-12713	1006	32	.	.	PUNCT
taxlaw-12713	1007	1	in	in	ADP
taxlaw-12713	1007	2	its	its	PRON
taxlaw-12713	1007	3	simplest	simple	ADJ
taxlaw-12713	1007	4	,	,	PUNCT
taxlaw-12713	1007	5	ideal	ideal	ADJ
taxlaw-12713	1007	6	,	,	PUNCT
taxlaw-12713	1007	7	utopian	utopian	ADJ
taxlaw-12713	1007	8	sense	sense	NOUN
taxlaw-12713	1007	9	,	,	PUNCT
taxlaw-12713	1007	10	democracy	democracy	NOUN
taxlaw-12713	1007	11	is	be	AUX
taxlaw-12713	1007	12	built	build	VERB
taxlaw-12713	1007	13	on	on	ADP
taxlaw-12713	1007	14	the	the	DET
taxlaw-12713	1007	15	idea	idea	NOUN
taxlaw-12713	1007	16	that	that	SCONJ
taxlaw-12713	1007	17	everyone	everyone	PRON
taxlaw-12713	1007	18	is	be	AUX
taxlaw-12713	1007	19	entitled	entitle	VERB
taxlaw-12713	1007	20	to	to	PART
taxlaw-12713	1007	21	shape	shape	VERB
taxlaw-12713	1007	22	their	their	PRON
taxlaw-12713	1007	23	own	own	ADJ
taxlaw-12713	1007	24	lives.322	lives.322	NOUN
taxlaw-12713	1007	25	this	this	PRON
taxlaw-12713	1007	26	means	mean	VERB
taxlaw-12713	1007	27	with	with	ADP
taxlaw-12713	1007	28	respect	respect	NOUN
taxlaw-12713	1007	29	to	to	ADP
taxlaw-12713	1007	30	any	any	DET
taxlaw-12713	1007	31	collective	collective	ADJ
taxlaw-12713	1007	32	decision	decision	NOUN
taxlaw-12713	1007	33	,	,	PUNCT
taxlaw-12713	1007	34	everyone	everyone	PRON
taxlaw-12713	1007	35	has	have	VERB
taxlaw-12713	1007	36	the	the	DET
taxlaw-12713	1007	37	right	right	NOUN
taxlaw-12713	1007	38	to	to	PART
taxlaw-12713	1007	39	participate	participate	VERB
taxlaw-12713	1007	40	in	in	ADP
taxlaw-12713	1007	41	creating	create	VERB
taxlaw-12713	1007	42	the	the	DET
taxlaw-12713	1007	43	agenda	agenda	NOUN
taxlaw-12713	1007	44	,	,	PUNCT
taxlaw-12713	1007	45	developing	develop	VERB
taxlaw-12713	1007	46	information	information	NOUN
taxlaw-12713	1007	47	about	about	ADP
taxlaw-12713	1007	48	the	the	DET
taxlaw-12713	1007	49	decision	decision	NOUN
taxlaw-12713	1007	50	before	before	ADP
taxlaw-12713	1007	51	the	the	DET
taxlaw-12713	1007	52	group	group	NOUN
taxlaw-12713	1007	53	,	,	PUNCT
taxlaw-12713	1007	54	and	and	CCONJ
taxlaw-12713	1007	55	most	most	ADV
taxlaw-12713	1007	56	importantly	importantly	ADV
taxlaw-12713	1007	57	the	the	DET
taxlaw-12713	1007	58	right	right	NOUN
taxlaw-12713	1007	59	to	to	PART
taxlaw-12713	1007	60	vote	vote	VERB
taxlaw-12713	1007	61	on	on	ADP
taxlaw-12713	1007	62	any	any	DET
taxlaw-12713	1007	63	final	final	ADJ
taxlaw-12713	1007	64	decision	decision	NOUN
taxlaw-12713	1007	65	.	.	PUNCT
taxlaw-12713	1008	1	this	this	DET
taxlaw-12713	1008	2	notion	notion	NOUN
taxlaw-12713	1008	3	could	could	AUX
taxlaw-12713	1008	4	be	be	AUX
taxlaw-12713	1008	5	called	call	VERB
taxlaw-12713	1008	6	political	political	ADJ
taxlaw-12713	1008	7	voice	voice	NOUN
taxlaw-12713	1008	8	equality	equality	NOUN
taxlaw-12713	1008	9	(	(	PUNCT
taxlaw-12713	1008	10	pve).323	pve).323	NOUN
taxlaw-12713	1008	11	in	in	ADP
taxlaw-12713	1008	12	this	this	DET
taxlaw-12713	1008	13	article	article	NOUN
taxlaw-12713	1008	14	,	,	PUNCT
taxlaw-12713	1008	15	i	i	PRON
taxlaw-12713	1008	16	try	try	VERB
taxlaw-12713	1008	17	to	to	PART
taxlaw-12713	1008	18	keep	keep	VERB
taxlaw-12713	1008	19	in	in	ADP
taxlaw-12713	1008	20	mind	mind	NOUN
taxlaw-12713	1008	21	this	this	DET
taxlaw-12713	1008	22	drive	drive	NOUN
taxlaw-12713	1008	23	toward	toward	ADP
taxlaw-12713	1008	24	political	political	ADJ
taxlaw-12713	1008	25	justice	justice	NOUN
taxlaw-12713	1008	26	or	or	CCONJ
taxlaw-12713	1008	27	pve	pve	NOUN
taxlaw-12713	1008	28	in	in	ADP
taxlaw-12713	1008	29	the	the	DET
taxlaw-12713	1008	30	regulation	regulation	NOUN
taxlaw-12713	1008	31	of	of	ADP
taxlaw-12713	1008	32	charity	charity	NOUN
taxlaw-12713	1008	33	.	.	PUNCT
taxlaw-12713	1009	1	the	the	DET
taxlaw-12713	1009	2	ideal	ideal	ADJ
taxlaw-12713	1009	3	democratic	democratic	ADJ
taxlaw-12713	1009	4	state	state	NOUN
taxlaw-12713	1009	5	is	be	AUX
taxlaw-12713	1009	6	a	a	DET
taxlaw-12713	1009	7	utopian	utopian	ADJ
taxlaw-12713	1009	8	vision	vision	NOUN
taxlaw-12713	1009	9	.	.	PUNCT
taxlaw-12713	1010	1	modern	modern	ADJ
taxlaw-12713	1010	2	states	state	NOUN
taxlaw-12713	1010	3	are	be	AUX
taxlaw-12713	1010	4	numerous	numerous	ADJ
taxlaw-12713	1010	5	in	in	ADP
taxlaw-12713	1010	6	population	population	NOUN
taxlaw-12713	1010	7	,	,	PUNCT
taxlaw-12713	1010	8	highly	highly	ADV
taxlaw-12713	1010	9	complex	complex	ADJ
taxlaw-12713	1010	10	in	in	ADP
taxlaw-12713	1010	11	collective	collective	ADJ
taxlaw-12713	1010	12	decisions	decision	NOUN
taxlaw-12713	1010	13	,	,	PUNCT
taxlaw-12713	1010	14	and	and	CCONJ
taxlaw-12713	1010	15	depend	depend	VERB
taxlaw-12713	1010	16	upon	upon	SCONJ
taxlaw-12713	1010	17	representation	representation	NOUN
taxlaw-12713	1010	18	for	for	ADP
taxlaw-12713	1010	19	actual	actual	ADJ
taxlaw-12713	1010	20	voting	voting	NOUN
taxlaw-12713	1010	21	on	on	ADP
taxlaw-12713	1010	22	final	final	ADJ
taxlaw-12713	1010	23	decisions	decision	NOUN
taxlaw-12713	1010	24	.	.	PUNCT
taxlaw-12713	1011	1	thus	thus	ADV
taxlaw-12713	1011	2	,	,	PUNCT
taxlaw-12713	1011	3	instead	instead	ADV
taxlaw-12713	1011	4	of	of	ADP
taxlaw-12713	1011	5	the	the	DET
taxlaw-12713	1011	6	people	people	NOUN
taxlaw-12713	1011	7	directly	directly	ADV
taxlaw-12713	1011	8	engaging	engage	VERB
taxlaw-12713	1011	9	in	in	ADP
taxlaw-12713	1011	10	deliberation	deliberation	NOUN
taxlaw-12713	1011	11	,	,	PUNCT
taxlaw-12713	1011	12	they	they	PRON
taxlaw-12713	1011	13	elect	elect	VERB
taxlaw-12713	1011	14	representatives	representative	NOUN
taxlaw-12713	1011	15	to	to	PART
taxlaw-12713	1011	16	represent	represent	VERB
taxlaw-12713	1011	17	their	their	PRON
taxlaw-12713	1011	18	interests	interest	NOUN
taxlaw-12713	1011	19	.	.	PUNCT
taxlaw-12713	1012	1	modern	modern	ADJ
taxlaw-12713	1012	2	states	state	NOUN
taxlaw-12713	1012	3	also	also	ADV
taxlaw-12713	1012	4	rely	rely	VERB
taxlaw-12713	1012	5	upon	upon	SCONJ
taxlaw-12713	1012	6	groups	group	NOUN
taxlaw-12713	1012	7	that	that	PRON
taxlaw-12713	1012	8	represent	represent	VERB
taxlaw-12713	1012	9	the	the	DET
taxlaw-12713	1012	10	interests	interest	NOUN
taxlaw-12713	1012	11	of	of	ADP
taxlaw-12713	1012	12	people	people	NOUN
taxlaw-12713	1012	13	in	in	ADP
taxlaw-12713	1012	14	a	a	DET
taxlaw-12713	1012	15	society	society	NOUN
taxlaw-12713	1012	16	and	and	CCONJ
taxlaw-12713	1012	17	to	to	PART
taxlaw-12713	1012	18	develop	develop	VERB
taxlaw-12713	1012	19	information	information	NOUN
taxlaw-12713	1012	20	and	and	CCONJ
taxlaw-12713	1012	21	opinions	opinion	NOUN
taxlaw-12713	1012	22	to	to	PART
taxlaw-12713	1012	23	share	share	VERB
taxlaw-12713	1012	24	with	with	ADP
taxlaw-12713	1012	25	the	the	DET
taxlaw-12713	1012	26	state	state	NOUN
taxlaw-12713	1012	27	.	.	PUNCT
taxlaw-12713	1013	1	these	these	DET
taxlaw-12713	1013	2	groups	group	NOUN
taxlaw-12713	1013	3	make	make	VERB
taxlaw-12713	1013	4	up	up	ADP
taxlaw-12713	1013	5	a	a	DET
taxlaw-12713	1013	6	part	part	NOUN
taxlaw-12713	1013	7	of	of	ADP
taxlaw-12713	1013	8	civil	civil	ADJ
taxlaw-12713	1013	9	society	society	NOUN
taxlaw-12713	1013	10	.	.	PUNCT
taxlaw-12713	1014	1	charitable	charitable	ADJ
taxlaw-12713	1014	2	organizations	organization	NOUN
taxlaw-12713	1014	3	fit	fit	VERB
taxlaw-12713	1014	4	into	into	ADP
taxlaw-12713	1014	5	that	that	DET
taxlaw-12713	1014	6	mix	mix	NOUN
taxlaw-12713	1014	7	of	of	ADP
taxlaw-12713	1014	8	civil	civil	ADJ
taxlaw-12713	1014	9	society.324	society.324	PROPN
taxlaw-12713	1014	10	indeed	indeed	ADV
taxlaw-12713	1014	11	,	,	PUNCT
taxlaw-12713	1014	12	many	many	ADJ
taxlaw-12713	1014	13	who	who	PRON
taxlaw-12713	1014	14	laud	laud	VERB
taxlaw-12713	1014	15	charitable	charitable	ADJ
taxlaw-12713	1014	16	organizations	organization	NOUN
taxlaw-12713	1014	17	as	as	ADP
taxlaw-12713	1014	18	a	a	DET
taxlaw-12713	1014	19	part	part	NOUN
taxlaw-12713	1014	20	of	of	ADP
taxlaw-12713	1014	21	civil	civil	ADJ
taxlaw-12713	1014	22	society	society	NOUN
taxlaw-12713	1014	23	highlight	highlight	VERB
taxlaw-12713	1014	24	the	the	DET
taxlaw-12713	1014	25	theory	theory	NOUN
taxlaw-12713	1014	26	of	of	ADP
taxlaw-12713	1014	27	pluralism	pluralism	NOUN
taxlaw-12713	1014	28	to	to	PART
taxlaw-12713	1014	29	support	support	VERB
taxlaw-12713	1014	30	the	the	DET
taxlaw-12713	1014	31	sector.325	sector.325	NOUN
taxlaw-12713	1014	32	the	the	DET
taxlaw-12713	1014	33	pluralism	pluralism	NOUN
taxlaw-12713	1014	34	theory	theory	NOUN
taxlaw-12713	1014	35	recognizes	recognize	VERB
taxlaw-12713	1014	36	the	the	DET
taxlaw-12713	1014	37	impossibility	impossibility	NOUN
taxlaw-12713	1014	38	of	of	ADP
taxlaw-12713	1014	39	pure	pure	ADJ
taxlaw-12713	1014	40	democracy	democracy	NOUN
taxlaw-12713	1014	41	and	and	CCONJ
taxlaw-12713	1014	42	finds	find	VERB
taxlaw-12713	1014	43	that	that	SCONJ
taxlaw-12713	1014	44	groups	group	NOUN
taxlaw-12713	1014	45	supporting	support	VERB
taxlaw-12713	1014	46	citizen	citizen	NOUN
taxlaw-12713	1014	47	interests	interest	NOUN
taxlaw-12713	1014	48	can	can	AUX
taxlaw-12713	1014	49	fill	fill	VERB
taxlaw-12713	1014	50	that	that	PRON
taxlaw-12713	1014	51	gap.326	gap.326	ADP
taxlaw-12713	1014	52	the	the	DET
taxlaw-12713	1014	53	strongest	strong	ADJ
taxlaw-12713	1014	54	version	version	NOUN
taxlaw-12713	1014	55	of	of	ADP
taxlaw-12713	1014	56	pluralism	pluralism	NOUN
taxlaw-12713	1014	57	320	320	NUM
taxlaw-12713	1014	58	hackney	hackney	NOUN
taxlaw-12713	1014	59	,	,	PUNCT
taxlaw-12713	1014	60	political	political	ADJ
taxlaw-12713	1014	61	justice	justice	NOUN
taxlaw-12713	1014	62	,	,	PUNCT
taxlaw-12713	1015	1	supra	supra	PROPN
taxlaw-12713	1015	2	note	note	NOUN
taxlaw-12713	1015	3	9	9	NUM
taxlaw-12713	1015	4	.	.	X
taxlaw-12713	1015	5	note	note	VERB
taxlaw-12713	1015	6	that	that	SCONJ
taxlaw-12713	1015	7	a	a	DET
taxlaw-12713	1015	8	democratic	democratic	ADJ
taxlaw-12713	1015	9	system	system	NOUN
taxlaw-12713	1015	10	and	and	CCONJ
taxlaw-12713	1015	11	just	just	ADV
taxlaw-12713	1015	12	social	social	ADJ
taxlaw-12713	1015	13	outcomes	outcome	NOUN
taxlaw-12713	1015	14	are	be	AUX
taxlaw-12713	1015	15	not	not	PART
taxlaw-12713	1015	16	necessarily	necessarily	ADV
taxlaw-12713	1015	17	the	the	DET
taxlaw-12713	1015	18	same	same	ADJ
taxlaw-12713	1015	19	thing	thing	NOUN
taxlaw-12713	1015	20	.	.	PUNCT
taxlaw-12713	1016	1	keith	keith	PROPN
taxlaw-12713	1016	2	dowding	dowding	PROPN
taxlaw-12713	1016	3	,	,	PUNCT
taxlaw-12713	1016	4	are	be	AUX
taxlaw-12713	1016	5	democratic	democratic	ADJ
taxlaw-12713	1016	6	and	and	CCONJ
taxlaw-12713	1016	7	just	just	ADV
taxlaw-12713	1016	8	institutions	institution	NOUN
taxlaw-12713	1016	9	the	the	DET
taxlaw-12713	1016	10	same	same	ADJ
taxlaw-12713	1016	11	?	?	PUNCT
taxlaw-12713	1016	12	,	,	PUNCT
taxlaw-12713	1016	13	in	in	ADP
taxlaw-12713	1016	14	justice	justice	NOUN
taxlaw-12713	1016	15	and	and	CCONJ
taxlaw-12713	1016	16	democracy	democracy	NOUN
taxlaw-12713	1016	17	:	:	PUNCT
taxlaw-12713	1016	18	essays	essay	NOUN
taxlaw-12713	1016	19	for	for	ADP
taxlaw-12713	1016	20	brian	brian	PROPN
taxlaw-12713	1016	21	barry	barry	PROPN
taxlaw-12713	1016	22	25	25	NUM
taxlaw-12713	1017	1	(	(	PUNCT
taxlaw-12713	1017	2	keith	keith	PROPN
taxlaw-12713	1017	3	dowding	dowding	PROPN
taxlaw-12713	1017	4	et	et	PROPN
taxlaw-12713	1017	5	al	al	PROPN
taxlaw-12713	1017	6	.	.	PUNCT
taxlaw-12713	1017	7	eds	eds	PROPN
taxlaw-12713	1017	8	.	.	PROPN
taxlaw-12713	1017	9	,	,	PUNCT
taxlaw-12713	1017	10	2004	2004	NUM
taxlaw-12713	1017	11	)	)	PUNCT
taxlaw-12713	1017	12	;	;	PUNCT
taxlaw-12713	1017	13	see	see	VERB
taxlaw-12713	1017	14	also	also	ADV
taxlaw-12713	1017	15	john	john	PROPN
taxlaw-12713	1017	16	rawls	rawl	VERB
taxlaw-12713	1017	17	,	,	PUNCT
taxlaw-12713	1017	18	political	political	ADJ
taxlaw-12713	1017	19	liberalism	liberalism	NOUN
taxlaw-12713	1017	20	13	13	NUM
taxlaw-12713	1017	21	(	(	PUNCT
taxlaw-12713	1017	22	2005	2005	NUM
taxlaw-12713	1017	23	)	)	PUNCT
taxlaw-12713	1017	24	(	(	PUNCT
taxlaw-12713	1017	25	“	"	PUNCT
taxlaw-12713	1018	1	a	a	DET
taxlaw-12713	1018	2	political	political	ADJ
taxlaw-12713	1018	3	conception	conception	NOUN
taxlaw-12713	1018	4	[	[	X
taxlaw-12713	1018	5	of	of	ADP
taxlaw-12713	1018	6	justice	justice	NOUN
taxlaw-12713	1018	7	]	]	PUNCT
taxlaw-12713	1018	8	tries	try	VERB
taxlaw-12713	1018	9	to	to	PART
taxlaw-12713	1018	10	elaborate	elaborate	VERB
taxlaw-12713	1018	11	a	a	DET
taxlaw-12713	1018	12	reasonable	reasonable	ADJ
taxlaw-12713	1018	13	conception	conception	NOUN
taxlaw-12713	1018	14	for	for	ADP
taxlaw-12713	1018	15	the	the	DET
taxlaw-12713	1018	16	basic	basic	ADJ
taxlaw-12713	1018	17	structure	structure	NOUN
taxlaw-12713	1018	18	alone	alone	ADV
taxlaw-12713	1018	19	and	and	CCONJ
taxlaw-12713	1018	20	involves	involve	VERB
taxlaw-12713	1018	21	,	,	PUNCT
taxlaw-12713	1018	22	so	so	ADV
taxlaw-12713	1018	23	far	far	ADV
taxlaw-12713	1018	24	as	as	SCONJ
taxlaw-12713	1018	25	is	be	AUX
taxlaw-12713	1018	26	possible	possible	ADJ
taxlaw-12713	1018	27	,	,	PUNCT
taxlaw-12713	1018	28	no	no	DET
taxlaw-12713	1018	29	wider	wide	ADJ
taxlaw-12713	1018	30	commitment	commitment	NOUN
taxlaw-12713	1018	31	to	to	ADP
taxlaw-12713	1018	32	any	any	DET
taxlaw-12713	1018	33	other	other	ADJ
taxlaw-12713	1018	34	doctrine	doctrine	NOUN
taxlaw-12713	1018	35	.	.	PUNCT
taxlaw-12713	1018	36	”	"	PUNCT
taxlaw-12713	1018	37	)	)	PUNCT
taxlaw-12713	1018	38	.	.	PUNCT
taxlaw-12713	1019	1	321	321	NUM
taxlaw-12713	1019	2	i	i	PRON
taxlaw-12713	1019	3	d.	d.	PROPN
taxlaw-12713	1019	4	;	;	PUNCT
taxlaw-12713	1019	5	see	see	VERB
taxlaw-12713	1019	6	also	also	ADV
taxlaw-12713	1019	7	hackney	hackney	PROPN
taxlaw-12713	1019	8	,	,	PUNCT
taxlaw-12713	1019	9	prop	prop	VERB
taxlaw-12713	1019	10	up	up	ADP
taxlaw-12713	1019	11	,	,	PUNCT
taxlaw-12713	1019	12	supra	supra	ADJ
taxlaw-12713	1019	13	note	note	NOUN
taxlaw-12713	1019	14	9	9	NUM
taxlaw-12713	1019	15	,	,	PUNCT
taxlaw-12713	1019	16	at	at	ADP
taxlaw-12713	1019	17	322	322	NUM
taxlaw-12713	1019	18	.	.	PUNCT
taxlaw-12713	1020	1	others	other	NOUN
taxlaw-12713	1020	2	have	have	AUX
taxlaw-12713	1020	3	made	make	VERB
taxlaw-12713	1020	4	a	a	DET
taxlaw-12713	1020	5	similar	similar	ADJ
taxlaw-12713	1020	6	case	case	NOUN
taxlaw-12713	1020	7	.	.	PUNCT
taxlaw-12713	1021	1	see	see	VERB
taxlaw-12713	1021	2	,	,	PUNCT
taxlaw-12713	1021	3	e.g.	e.g.	ADV
taxlaw-12713	1021	4	,	,	PUNCT
taxlaw-12713	1021	5	wallace	wallace	NOUN
taxlaw-12713	1021	6	,	,	PUNCT
taxlaw-12713	1021	7	supra	supra	PROPN
taxlaw-12713	1021	8	note	note	NOUN
taxlaw-12713	1021	9	9	9	NUM
taxlaw-12713	1021	10	.	.	SYM
taxlaw-12713	1021	11	322	322	NUM
taxlaw-12713	1021	12	robert	robert	PROPN
taxlaw-12713	1021	13	a.	a.	PROPN
taxlaw-12713	1021	14	dahl	dahl	PROPN
taxlaw-12713	1021	15	,	,	PUNCT
taxlaw-12713	1021	16	on	on	ADP
taxlaw-12713	1021	17	political	political	ADJ
taxlaw-12713	1021	18	equality	equality	NOUN
taxlaw-12713	1021	19	4	4	NUM
taxlaw-12713	1021	20	(	(	PUNCT
taxlaw-12713	1021	21	2006	2006	NUM
taxlaw-12713	1021	22	)	)	PUNCT
taxlaw-12713	1021	23	(	(	PUNCT
taxlaw-12713	1022	1	describing	describe	VERB
taxlaw-12713	1022	2	this	this	DET
taxlaw-12713	1022	3	equal	equal	ADJ
taxlaw-12713	1022	4	value	value	NOUN
taxlaw-12713	1022	5	of	of	ADP
taxlaw-12713	1022	6	each	each	DET
taxlaw-12713	1022	7	person	person	NOUN
taxlaw-12713	1022	8	as	as	ADP
taxlaw-12713	1022	9	“	"	PUNCT
taxlaw-12713	1022	10	intrinsic	intrinsic	ADJ
taxlaw-12713	1022	11	equality	equality	NOUN
taxlaw-12713	1022	12	”	"	PUNCT
taxlaw-12713	1022	13	)	)	PUNCT
taxlaw-12713	1022	14	;	;	PUNCT
taxlaw-12713	1022	15	see	see	VERB
taxlaw-12713	1022	16	also	also	ADV
taxlaw-12713	1022	17	hackney	hackney	PROPN
taxlaw-12713	1022	18	,	,	PUNCT
taxlaw-12713	1022	19	political	political	ADJ
taxlaw-12713	1022	20	justice	justice	NOUN
taxlaw-12713	1022	21	,	,	PUNCT
taxlaw-12713	1022	22	supra	supra	PROPN
taxlaw-12713	1022	23	note	note	NOUN
taxlaw-12713	1022	24	9	9	NUM
taxlaw-12713	1022	25	,	,	PUNCT
taxlaw-12713	1022	26	at	at	ADP
taxlaw-12713	1022	27	273	273	NUM
taxlaw-12713	1022	28	.	.	PUNCT
taxlaw-12713	1022	29	323	323	NUM
taxlaw-12713	1022	30	hackney	hackney	NOUN
taxlaw-12713	1022	31	,	,	PUNCT
taxlaw-12713	1022	32	prop	prop	VERB
taxlaw-12713	1022	33	up	up	ADP
taxlaw-12713	1022	34	,	,	PUNCT
taxlaw-12713	1022	35	supra	supra	ADJ
taxlaw-12713	1022	36	note	note	NOUN
taxlaw-12713	1022	37	9	9	NUM
taxlaw-12713	1022	38	,	,	PUNCT
taxlaw-12713	1022	39	at	at	ADP
taxlaw-12713	1022	40	333	333	NUM
taxlaw-12713	1022	41	(	(	PUNCT
taxlaw-12713	1022	42	discussing	discuss	VERB
taxlaw-12713	1022	43	“	"	PUNCT
taxlaw-12713	1022	44	political	political	ADJ
taxlaw-12713	1022	45	voice	voice	NOUN
taxlaw-12713	1022	46	equality	equality	NOUN
taxlaw-12713	1022	47	”	"	PUNCT
taxlaw-12713	1022	48	)	)	PUNCT
taxlaw-12713	1022	49	;	;	PUNCT
taxlaw-12713	1022	50	see	see	VERB
taxlaw-12713	1022	51	also	also	ADV
taxlaw-12713	1022	52	robert	robert	PROPN
taxlaw-12713	1022	53	a.	a.	PROPN
taxlaw-12713	1022	54	dahl	dahl	PROPN
taxlaw-12713	1022	55	,	,	PUNCT
taxlaw-12713	1022	56	on	on	ADP
taxlaw-12713	1022	57	democracy	democracy	NOUN
taxlaw-12713	1022	58	76	76	NUM
taxlaw-12713	1022	59	(	(	PUNCT
taxlaw-12713	1022	60	1998	1998	NUM
taxlaw-12713	1022	61	)	)	PUNCT
taxlaw-12713	1022	62	(	(	PUNCT
taxlaw-12713	1022	63	“	"	PUNCT
taxlaw-12713	1022	64	except	except	SCONJ
taxlaw-12713	1022	65	on	on	ADP
taxlaw-12713	1022	66	a	a	DET
taxlaw-12713	1022	67	very	very	ADV
taxlaw-12713	1022	68	strong	strong	ADJ
taxlaw-12713	1022	69	showing	showing	NOUN
taxlaw-12713	1022	70	to	to	ADP
taxlaw-12713	1022	71	the	the	DET
taxlaw-12713	1022	72	contrary	contrary	NOUN
taxlaw-12713	1022	73	in	in	ADP
taxlaw-12713	1022	74	rare	rare	ADJ
taxlaw-12713	1022	75	circumstances	circumstance	NOUN
taxlaw-12713	1022	76	,	,	PUNCT
taxlaw-12713	1022	77	protected	protect	VERB
taxlaw-12713	1022	78	by	by	ADP
taxlaw-12713	1022	79	law	law	NOUN
taxlaw-12713	1022	80	,	,	PUNCT
taxlaw-12713	1022	81	every	every	DET
taxlaw-12713	1022	82	adult	adult	NOUN
taxlaw-12713	1022	83	subject	subject	NOUN
taxlaw-12713	1022	84	to	to	ADP
taxlaw-12713	1022	85	the	the	DET
taxlaw-12713	1022	86	laws	law	NOUN
taxlaw-12713	1022	87	of	of	ADP
taxlaw-12713	1022	88	the	the	DET
taxlaw-12713	1022	89	state	state	NOUN
taxlaw-12713	1022	90	should	should	AUX
taxlaw-12713	1022	91	be	be	AUX
taxlaw-12713	1022	92	considered	consider	VERB
taxlaw-12713	1022	93	to	to	PART
taxlaw-12713	1022	94	be	be	AUX
taxlaw-12713	1022	95	sufficiently	sufficiently	ADV
taxlaw-12713	1022	96	well	well	ADV
taxlaw-12713	1022	97	qualified	qualified	ADJ
taxlaw-12713	1022	98	to	to	PART
taxlaw-12713	1022	99	participate	participate	VERB
taxlaw-12713	1022	100	in	in	ADP
taxlaw-12713	1022	101	the	the	DET
taxlaw-12713	1022	102	democratic	democratic	ADJ
taxlaw-12713	1022	103	process	process	NOUN
taxlaw-12713	1022	104	of	of	ADP
taxlaw-12713	1022	105	governing	govern	VERB
taxlaw-12713	1022	106	that	that	DET
taxlaw-12713	1022	107	state	state	NOUN
taxlaw-12713	1022	108	.	.	PUNCT
taxlaw-12713	1022	109	”	"	PUNCT
taxlaw-12713	1022	110	)	)	PUNCT
taxlaw-12713	1022	111	.	.	PUNCT
taxlaw-12713	1023	1	324	324	NUM
taxlaw-12713	1023	2	hackney	hackney	PROPN
taxlaw-12713	1023	3	,	,	PUNCT
taxlaw-12713	1023	4	supra	supra	PROPN
taxlaw-12713	1023	5	note	note	PROPN
taxlaw-12713	1023	6	10	10	NUM
taxlaw-12713	1023	7	,	,	PUNCT
taxlaw-12713	1023	8	at	at	ADP
taxlaw-12713	1023	9	698	698	NUM
taxlaw-12713	1023	10	;	;	PUNCT
taxlaw-12713	1023	11	see	see	VERB
taxlaw-12713	1023	12	also	also	ADV
taxlaw-12713	1023	13	skocpol	skocpol	NOUN
taxlaw-12713	1023	14	,	,	PUNCT
taxlaw-12713	1023	15	supra	supra	PROPN
taxlaw-12713	1023	16	note	note	NOUN
taxlaw-12713	1023	17	10	10	NUM
taxlaw-12713	1023	18	.	.	PUNCT
taxlaw-12713	1024	1	325	325	NUM
taxlaw-12713	1024	2	bob	bob	PROPN
taxlaw-12713	1024	3	jones	jones	PROPN
taxlaw-12713	1024	4	univ	univ	PROPN
taxlaw-12713	1024	5	.	.	PUNCT
taxlaw-12713	1025	1	v.	v.	PROPN
taxlaw-12713	1025	2	united	united	PROPN
taxlaw-12713	1025	3	states	states	PROPN
taxlaw-12713	1025	4	,	,	PUNCT
taxlaw-12713	1025	5	461	461	NUM
taxlaw-12713	1025	6	u.s	u.s	PROPN
taxlaw-12713	1025	7	.	.	PROPN
taxlaw-12713	1025	8	574	574	NUM
taxlaw-12713	1025	9	,	,	PUNCT
taxlaw-12713	1025	10	609–10	609–10	NUM
taxlaw-12713	1025	11	(	(	PUNCT
taxlaw-12713	1025	12	1983	1983	NUM
taxlaw-12713	1025	13	)	)	PUNCT
taxlaw-12713	1025	14	(	(	PUNCT
taxlaw-12713	1025	15	powell	powell	PROPN
taxlaw-12713	1025	16	,	,	PUNCT
taxlaw-12713	1025	17	j.	j.	PROPN
taxlaw-12713	1025	18	,	,	PUNCT
taxlaw-12713	1025	19	concurring	concur	VERB
taxlaw-12713	1025	20	)	)	PUNCT
taxlaw-12713	1025	21	(	(	PUNCT
taxlaw-12713	1025	22	explaining	explain	VERB
taxlaw-12713	1025	23	the	the	DET
taxlaw-12713	1025	24	"	"	PUNCT
taxlaw-12713	1025	25	role	role	NOUN
taxlaw-12713	1025	26	played	play	VERB
taxlaw-12713	1025	27	by	by	ADP
taxlaw-12713	1025	28	tax	tax	NOUN
taxlaw-12713	1025	29	exemptions	exemption	NOUN
taxlaw-12713	1025	30	in	in	ADP
taxlaw-12713	1025	31	encouraging	encourage	VERB
taxlaw-12713	1025	32	diverse	diverse	ADJ
taxlaw-12713	1025	33	,	,	PUNCT
taxlaw-12713	1025	34	indeed	indeed	ADV
taxlaw-12713	1025	35	often	often	ADV
taxlaw-12713	1025	36	sharply	sharply	ADV
taxlaw-12713	1025	37	conflicting	conflict	VERB
taxlaw-12713	1025	38	,	,	PUNCT
taxlaw-12713	1025	39	activities	activity	NOUN
taxlaw-12713	1025	40	and	and	CCONJ
taxlaw-12713	1025	41	viewpoints	viewpoint	NOUN
taxlaw-12713	1025	42	"	"	PUNCT
taxlaw-12713	1025	43	)	)	PUNCT
taxlaw-12713	1026	1	;	;	PUNCT
taxlaw-12713	1026	2	see	see	VERB
taxlaw-12713	1026	3	also	also	ADV
taxlaw-12713	1026	4	gardner	gardner	NOUN
taxlaw-12713	1026	5	,	,	PUNCT
taxlaw-12713	1026	6	supra	supra	PROPN
taxlaw-12713	1026	7	note	note	PROPN
taxlaw-12713	1026	8	12	12	NUM
taxlaw-12713	1026	9	;	;	PUNCT
taxlaw-12713	1026	10	boris	boris	PROPN
taxlaw-12713	1026	11	&	&	CCONJ
taxlaw-12713	1026	12	maronick	maronick	PROPN
taxlaw-12713	1026	13	,	,	PUNCT
taxlaw-12713	1026	14	supra	supra	PROPN
taxlaw-12713	1026	15	note	note	NOUN
taxlaw-12713	1026	16	12	12	NUM
taxlaw-12713	1026	17	.	.	PUNCT
taxlaw-12713	1027	1	326	326	NUM
taxlaw-12713	1027	2	hackney	hackney	NOUN
taxlaw-12713	1027	3	,	,	PUNCT
taxlaw-12713	1027	4	prop	prop	VERB
taxlaw-12713	1027	5	up	up	ADP
taxlaw-12713	1027	6	,	,	PUNCT
taxlaw-12713	1027	7	supra	supra	ADJ
taxlaw-12713	1027	8	note	note	NOUN
taxlaw-12713	1027	9	9	9	NUM
taxlaw-12713	1027	10	,	,	PUNCT
taxlaw-12713	1027	11	at	at	ADP
taxlaw-12713	1027	12	335–39	335–39	NUM
taxlaw-12713	1027	13	.	.	PUNCT
taxlaw-12713	1027	14	2024	2024	NUM
taxlaw-12713	1027	15	]	]	PUNCT
taxlaw-12713	1027	16	keep	keep	VERB
taxlaw-12713	1027	17	charitable	charitable	ADJ
taxlaw-12713	1027	18	oversight	oversight	NOUN
taxlaw-12713	1027	19	169	169	NUM
taxlaw-12713	1027	20	suggested	suggest	VERB
taxlaw-12713	1027	21	that	that	SCONJ
taxlaw-12713	1027	22	any	any	DET
taxlaw-12713	1027	23	group	group	NOUN
taxlaw-12713	1027	24	that	that	PRON
taxlaw-12713	1027	25	wanted	want	VERB
taxlaw-12713	1027	26	to	to	PART
taxlaw-12713	1027	27	form	form	VERB
taxlaw-12713	1027	28	could	could	AUX
taxlaw-12713	1027	29	form	form	VERB
taxlaw-12713	1027	30	and	and	CCONJ
taxlaw-12713	1027	31	represent	represent	VERB
taxlaw-12713	1027	32	the	the	DET
taxlaw-12713	1027	33	diversity	diversity	NOUN
taxlaw-12713	1027	34	of	of	ADP
taxlaw-12713	1027	35	views	view	NOUN
taxlaw-12713	1027	36	of	of	ADP
taxlaw-12713	1027	37	citizens	citizen	NOUN
taxlaw-12713	1027	38	across	across	ADP
taxlaw-12713	1027	39	the	the	DET
taxlaw-12713	1027	40	political	political	ADJ
taxlaw-12713	1027	41	spectrum.327	spectrum.327	NOUN
taxlaw-12713	1027	42	these	these	DET
taxlaw-12713	1027	43	groups	group	NOUN
taxlaw-12713	1027	44	could	could	AUX
taxlaw-12713	1027	45	then	then	ADV
taxlaw-12713	1027	46	represent	represent	VERB
taxlaw-12713	1027	47	the	the	DET
taxlaw-12713	1027	48	voice	voice	NOUN
taxlaw-12713	1027	49	of	of	ADP
taxlaw-12713	1027	50	something	something	PRON
taxlaw-12713	1027	51	close	close	ADJ
taxlaw-12713	1027	52	to	to	ADP
taxlaw-12713	1027	53	all	all	DET
taxlaw-12713	1027	54	citizens	citizen	NOUN
taxlaw-12713	1027	55	at	at	ADP
taxlaw-12713	1027	56	some	some	DET
taxlaw-12713	1027	57	point	point	NOUN
taxlaw-12713	1027	58	.	.	PUNCT
taxlaw-12713	1028	1	collective	collective	ADJ
taxlaw-12713	1028	2	action	action	NOUN
taxlaw-12713	1028	3	theory	theory	NOUN
taxlaw-12713	1028	4	,	,	PUNCT
taxlaw-12713	1028	5	though	though	ADV
taxlaw-12713	1028	6	,	,	PUNCT
taxlaw-12713	1028	7	has	have	AUX
taxlaw-12713	1028	8	significantly	significantly	ADV
taxlaw-12713	1028	9	called	call	VERB
taxlaw-12713	1028	10	that	that	DET
taxlaw-12713	1028	11	proposition	proposition	NOUN
taxlaw-12713	1028	12	into	into	ADP
taxlaw-12713	1028	13	question.328	question.328	NOUN
taxlaw-12713	1028	14	it	it	PRON
taxlaw-12713	1028	15	is	be	AUX
taxlaw-12713	1028	16	much	much	ADV
taxlaw-12713	1028	17	harder	hard	ADJ
taxlaw-12713	1028	18	for	for	SCONJ
taxlaw-12713	1028	19	large	large	ADJ
taxlaw-12713	1028	20	groups	group	NOUN
taxlaw-12713	1028	21	and	and	CCONJ
taxlaw-12713	1028	22	poorer	poor	ADJ
taxlaw-12713	1028	23	groups	group	NOUN
taxlaw-12713	1028	24	to	to	PART
taxlaw-12713	1028	25	form	form	VERB
taxlaw-12713	1028	26	and	and	CCONJ
taxlaw-12713	1028	27	maintain	maintain	VERB
taxlaw-12713	1028	28	form	form	NOUN
taxlaw-12713	1028	29	than	than	SCONJ
taxlaw-12713	1028	30	it	it	PRON
taxlaw-12713	1028	31	is	be	AUX
taxlaw-12713	1028	32	for	for	ADP
taxlaw-12713	1028	33	small	small	ADJ
taxlaw-12713	1028	34	and	and	CCONJ
taxlaw-12713	1028	35	wealthy	wealthy	ADJ
taxlaw-12713	1028	36	groups	group	NOUN
taxlaw-12713	1028	37	to	to	PART
taxlaw-12713	1028	38	form	form	VERB
taxlaw-12713	1028	39	and	and	CCONJ
taxlaw-12713	1028	40	maintain	maintain	VERB
taxlaw-12713	1028	41	form	form	NOUN
taxlaw-12713	1028	42	.	.	PUNCT
taxlaw-12713	1029	1	though	though	SCONJ
taxlaw-12713	1029	2	the	the	DET
taxlaw-12713	1029	3	ideal	ideal	ADJ
taxlaw-12713	1029	4	conception	conception	NOUN
taxlaw-12713	1029	5	of	of	ADP
taxlaw-12713	1029	6	democracy	democracy	NOUN
taxlaw-12713	1029	7	is	be	AUX
taxlaw-12713	1029	8	utopian	utopian	ADJ
taxlaw-12713	1029	9	,	,	PUNCT
taxlaw-12713	1029	10	it	it	PRON
taxlaw-12713	1029	11	is	be	AUX
taxlaw-12713	1029	12	possible	possible	ADJ
taxlaw-12713	1029	13	to	to	PART
taxlaw-12713	1029	14	make	make	VERB
taxlaw-12713	1029	15	rough	rough	ADJ
taxlaw-12713	1029	16	judgments	judgment	NOUN
taxlaw-12713	1029	17	regarding	regard	VERB
taxlaw-12713	1029	18	tax	tax	NOUN
taxlaw-12713	1029	19	policy	policy	NOUN
taxlaw-12713	1029	20	where	where	SCONJ
taxlaw-12713	1029	21	the	the	DET
taxlaw-12713	1029	22	incentives	incentive	NOUN
taxlaw-12713	1029	23	and	and	CCONJ
taxlaw-12713	1029	24	detriments	detriment	NOUN
taxlaw-12713	1029	25	imposed	impose	VERB
taxlaw-12713	1029	26	by	by	ADP
taxlaw-12713	1029	27	congress	congress	PROPN
taxlaw-12713	1029	28	through	through	ADP
taxlaw-12713	1029	29	a	a	DET
taxlaw-12713	1029	30	tax	tax	NOUN
taxlaw-12713	1029	31	system	system	NOUN
taxlaw-12713	1029	32	take	take	VERB
taxlaw-12713	1029	33	a	a	DET
taxlaw-12713	1029	34	position	position	NOUN
taxlaw-12713	1029	35	that	that	PRON
taxlaw-12713	1029	36	impacts	impact	VERB
taxlaw-12713	1029	37	political	political	ADJ
taxlaw-12713	1029	38	voice.329	voice.329	NOUN
taxlaw-12713	1029	39	in	in	ADP
taxlaw-12713	1029	40	the	the	DET
taxlaw-12713	1029	41	case	case	NOUN
taxlaw-12713	1029	42	of	of	ADP
taxlaw-12713	1029	43	business	business	NOUN
taxlaw-12713	1029	44	leagues	league	NOUN
taxlaw-12713	1029	45	and	and	CCONJ
taxlaw-12713	1029	46	labor	labor	NOUN
taxlaw-12713	1029	47	unions	union	NOUN
taxlaw-12713	1029	48	,	,	PUNCT
taxlaw-12713	1029	49	congress	congress	PROPN
taxlaw-12713	1029	50	provides	provide	VERB
taxlaw-12713	1029	51	an	an	DET
taxlaw-12713	1029	52	exemption	exemption	NOUN
taxlaw-12713	1029	53	from	from	ADP
taxlaw-12713	1029	54	tax	tax	NOUN
taxlaw-12713	1029	55	to	to	ADP
taxlaw-12713	1029	56	each	each	PRON
taxlaw-12713	1029	57	but	but	CCONJ
taxlaw-12713	1029	58	a	a	DET
taxlaw-12713	1029	59	deduction	deduction	NOUN
taxlaw-12713	1029	60	only	only	ADV
taxlaw-12713	1029	61	to	to	ADP
taxlaw-12713	1029	62	business	business	NOUN
taxlaw-12713	1029	63	interests	interest	NOUN
taxlaw-12713	1029	64	for	for	ADP
taxlaw-12713	1029	65	payments	payment	NOUN
taxlaw-12713	1029	66	of	of	ADP
taxlaw-12713	1029	67	dues.330	dues.330	VERB
taxlaw-12713	1029	68	both	both	DET
taxlaw-12713	1029	69	organizations	organization	NOUN
taxlaw-12713	1029	70	are	be	AUX
taxlaw-12713	1029	71	classic	classic	ADJ
taxlaw-12713	1029	72	interest	interest	NOUN
taxlaw-12713	1029	73	groups	group	NOUN
taxlaw-12713	1029	74	that	that	PRON
taxlaw-12713	1029	75	advocate	advocate	VERB
taxlaw-12713	1029	76	for	for	ADP
taxlaw-12713	1029	77	their	their	PRON
taxlaw-12713	1029	78	member	member	NOUN
taxlaw-12713	1029	79	’s	’s	PART
taxlaw-12713	1029	80	interests.331	interests.331	NOUN
taxlaw-12713	1029	81	based	base	VERB
taxlaw-12713	1029	82	on	on	ADP
taxlaw-12713	1029	83	collective	collective	ADJ
taxlaw-12713	1029	84	action	action	NOUN
taxlaw-12713	1029	85	theory	theory	NOUN
taxlaw-12713	1029	86	and	and	CCONJ
taxlaw-12713	1029	87	research	research	NOUN
taxlaw-12713	1029	88	,	,	PUNCT
taxlaw-12713	1029	89	we	we	PRON
taxlaw-12713	1029	90	know	know	VERB
taxlaw-12713	1029	91	that	that	SCONJ
taxlaw-12713	1029	92	it	it	PRON
taxlaw-12713	1029	93	is	be	AUX
taxlaw-12713	1029	94	much	much	ADV
taxlaw-12713	1029	95	easier	easy	ADJ
taxlaw-12713	1029	96	for	for	SCONJ
taxlaw-12713	1029	97	business	business	NOUN
taxlaw-12713	1029	98	interests	interest	NOUN
taxlaw-12713	1029	99	to	to	PART
taxlaw-12713	1029	100	form	form	VERB
taxlaw-12713	1029	101	than	than	ADP
taxlaw-12713	1029	102	for	for	ADP
taxlaw-12713	1029	103	labor	labor	NOUN
taxlaw-12713	1029	104	groups	group	NOUN
taxlaw-12713	1029	105	to	to	PART
taxlaw-12713	1029	106	form.332	form.332	VERB
taxlaw-12713	1029	107	still	still	ADV
taxlaw-12713	1029	108	,	,	PUNCT
taxlaw-12713	1029	109	the	the	DET
taxlaw-12713	1029	110	benefit	benefit	NOUN
taxlaw-12713	1029	111	of	of	ADP
taxlaw-12713	1029	112	tax	tax	NOUN
taxlaw-12713	1029	113	exemption	exemption	NOUN
taxlaw-12713	1029	114	and	and	CCONJ
taxlaw-12713	1029	115	the	the	DET
taxlaw-12713	1029	116	deduction	deduction	NOUN
taxlaw-12713	1029	117	does	do	AUX
taxlaw-12713	1029	118	not	not	PART
taxlaw-12713	1029	119	take	take	VERB
taxlaw-12713	1029	120	this	this	DET
taxlaw-12713	1029	121	reality	reality	NOUN
taxlaw-12713	1029	122	into	into	ADP
taxlaw-12713	1029	123	effect	effect	NOUN
taxlaw-12713	1029	124	.	.	PUNCT
taxlaw-12713	1030	1	the	the	DET
taxlaw-12713	1030	2	tax	tax	NOUN
taxlaw-12713	1030	3	law	law	NOUN
taxlaw-12713	1030	4	regime	regime	NOUN
taxlaw-12713	1030	5	enhances	enhance	VERB
taxlaw-12713	1030	6	business	business	NOUN
taxlaw-12713	1030	7	interests	interest	NOUN
taxlaw-12713	1030	8	more	more	ADJ
taxlaw-12713	1030	9	.	.	PUNCT
taxlaw-12713	1031	1	this	this	PRON
taxlaw-12713	1031	2	is	be	AUX
taxlaw-12713	1031	3	politically	politically	ADV
taxlaw-12713	1031	4	unjust	unjust	ADJ
taxlaw-12713	1031	5	because	because	SCONJ
taxlaw-12713	1031	6	the	the	DET
taxlaw-12713	1031	7	tax	tax	NOUN
taxlaw-12713	1031	8	law	law	NOUN
taxlaw-12713	1031	9	is	be	AUX
taxlaw-12713	1031	10	enhancing	enhance	VERB
taxlaw-12713	1031	11	the	the	DET
taxlaw-12713	1031	12	voice	voice	NOUN
taxlaw-12713	1031	13	of	of	ADP
taxlaw-12713	1031	14	one	one	NUM
taxlaw-12713	1031	15	interest	interest	NOUN
taxlaw-12713	1031	16	and	and	CCONJ
taxlaw-12713	1031	17	doing	do	VERB
taxlaw-12713	1031	18	very	very	ADV
taxlaw-12713	1031	19	little	little	ADJ
taxlaw-12713	1031	20	to	to	PART
taxlaw-12713	1031	21	enhance	enhance	VERB
taxlaw-12713	1031	22	the	the	DET
taxlaw-12713	1031	23	voice	voice	NOUN
taxlaw-12713	1031	24	of	of	ADP
taxlaw-12713	1031	25	the	the	DET
taxlaw-12713	1031	26	other	other	ADJ
taxlaw-12713	1031	27	—	—	PUNCT
taxlaw-12713	1031	28	a	a	DET
taxlaw-12713	1031	29	failure	failure	NOUN
taxlaw-12713	1031	30	of	of	ADP
taxlaw-12713	1031	31	pve	pve	NOUN
taxlaw-12713	1031	32	.	.	PUNCT
taxlaw-12713	1032	1	congress	congress	PROPN
taxlaw-12713	1032	2	could	could	AUX
taxlaw-12713	1032	3	improve	improve	VERB
taxlaw-12713	1032	4	the	the	DET
taxlaw-12713	1032	5	circumstance	circumstance	NOUN
taxlaw-12713	1032	6	by	by	ADP
taxlaw-12713	1032	7	ending	end	VERB
taxlaw-12713	1032	8	exemption	exemption	NOUN
taxlaw-12713	1032	9	and	and	CCONJ
taxlaw-12713	1032	10	deduction	deduction	NOUN
taxlaw-12713	1032	11	associated	associate	VERB
taxlaw-12713	1032	12	with	with	ADP
taxlaw-12713	1032	13	both	both	PRON
taxlaw-12713	1032	14	.	.	PUNCT
taxlaw-12713	1033	1	but	but	CCONJ
taxlaw-12713	1033	2	,	,	PUNCT
taxlaw-12713	1033	3	given	give	VERB
taxlaw-12713	1033	4	the	the	DET
taxlaw-12713	1033	5	longestablished	longestablished	ADJ
taxlaw-12713	1033	6	political	political	ADJ
taxlaw-12713	1033	7	voice	voice	NOUN
taxlaw-12713	1033	8	inequality	inequality	NOUN
taxlaw-12713	1033	9	between	between	ADP
taxlaw-12713	1033	10	business	business	NOUN
taxlaw-12713	1033	11	and	and	CCONJ
taxlaw-12713	1033	12	labor	labor	NOUN
taxlaw-12713	1033	13	,	,	PUNCT
taxlaw-12713	1033	14	congress	congress	PROPN
taxlaw-12713	1033	15	could	could	AUX
taxlaw-12713	1033	16	justifiably	justifiably	ADV
taxlaw-12713	1033	17	maintain	maintain	VERB
taxlaw-12713	1033	18	the	the	DET
taxlaw-12713	1033	19	exemption	exemption	NOUN
taxlaw-12713	1033	20	for	for	ADP
taxlaw-12713	1033	21	labor	labor	NOUN
taxlaw-12713	1033	22	and	and	CCONJ
taxlaw-12713	1033	23	ensure	ensure	VERB
taxlaw-12713	1033	24	that	that	SCONJ
taxlaw-12713	1033	25	its	its	PRON
taxlaw-12713	1033	26	members	member	NOUN
taxlaw-12713	1033	27	are	be	AUX
taxlaw-12713	1033	28	able	able	ADJ
taxlaw-12713	1033	29	to	to	PART
taxlaw-12713	1033	30	deduct	deduct	VERB
taxlaw-12713	1033	31	their	their	PRON
taxlaw-12713	1033	32	dues	due	NOUN
taxlaw-12713	1033	33	while	while	SCONJ
taxlaw-12713	1033	34	ending	end	VERB
taxlaw-12713	1033	35	both	both	DET
taxlaw-12713	1033	36	policies	policy	NOUN
taxlaw-12713	1033	37	for	for	ADP
taxlaw-12713	1033	38	business	business	NOUN
taxlaw-12713	1033	39	interests.333	interests.333	ADV
taxlaw-12713	1033	40	a	a	DET
taxlaw-12713	1033	41	greater	great	ADJ
taxlaw-12713	1033	42	challenge	challenge	NOUN
taxlaw-12713	1033	43	for	for	ADP
taxlaw-12713	1033	44	the	the	DET
taxlaw-12713	1033	45	pve	pve	NOUN
taxlaw-12713	1033	46	critique	critique	NOUN
taxlaw-12713	1033	47	arises	arise	VERB
taxlaw-12713	1033	48	when	when	SCONJ
taxlaw-12713	1033	49	the	the	DET
taxlaw-12713	1033	50	incentive	incentive	NOUN
taxlaw-12713	1033	51	can	can	AUX
taxlaw-12713	1033	52	not	not	PART
taxlaw-12713	1033	53	be	be	AUX
taxlaw-12713	1033	54	said	say	VERB
taxlaw-12713	1033	55	to	to	PART
taxlaw-12713	1033	56	directly	directly	ADV
taxlaw-12713	1033	57	impact	impact	VERB
taxlaw-12713	1033	58	the	the	DET
taxlaw-12713	1033	59	voice	voice	NOUN
taxlaw-12713	1033	60	of	of	ADP
taxlaw-12713	1033	61	interests	interest	NOUN
taxlaw-12713	1033	62	before	before	ADP
taxlaw-12713	1033	63	legislative	legislative	ADJ
taxlaw-12713	1033	64	bodies	body	NOUN
taxlaw-12713	1033	65	,	,	PUNCT
taxlaw-12713	1033	66	as	as	SCONJ
taxlaw-12713	1033	67	is	be	AUX
taxlaw-12713	1033	68	the	the	DET
taxlaw-12713	1033	69	case	case	NOUN
taxlaw-12713	1033	70	with	with	ADP
taxlaw-12713	1033	71	interest	interest	NOUN
taxlaw-12713	1033	72	groups	group	NOUN
taxlaw-12713	1033	73	receiving	receive	VERB
taxlaw-12713	1033	74	tax	tax	NOUN
taxlaw-12713	1033	75	benefits	benefit	NOUN
taxlaw-12713	1033	76	like	like	ADP
taxlaw-12713	1033	77	business	business	NOUN
taxlaw-12713	1033	78	leagues	league	NOUN
taxlaw-12713	1033	79	and	and	CCONJ
taxlaw-12713	1033	80	labor	labor	NOUN
taxlaw-12713	1033	81	unions	union	NOUN
taxlaw-12713	1033	82	.	.	PUNCT
taxlaw-12713	1034	1	thus	thus	ADV
taxlaw-12713	1034	2	,	,	PUNCT
taxlaw-12713	1034	3	in	in	ADP
taxlaw-12713	1034	4	evaluating	evaluate	VERB
taxlaw-12713	1034	5	the	the	DET
taxlaw-12713	1034	6	rationales	rationale	NOUN
taxlaw-12713	1034	7	for	for	ADP
taxlaw-12713	1034	8	the	the	DET
taxlaw-12713	1034	9	exemption	exemption	NOUN
taxlaw-12713	1034	10	of	of	ADP
taxlaw-12713	1034	11	social	social	ADJ
taxlaw-12713	1034	12	welfare	welfare	NOUN
taxlaw-12713	1034	13	organizations	organization	NOUN
taxlaw-12713	1034	14	that	that	PRON
taxlaw-12713	1034	15	are	be	AUX
taxlaw-12713	1034	16	not	not	PART
taxlaw-12713	1034	17	interest	interest	NOUN
taxlaw-12713	1034	18	groups	group	NOUN
taxlaw-12713	1034	19	,	,	PUNCT
taxlaw-12713	1034	20	the	the	DET
taxlaw-12713	1034	21	question	question	NOUN
taxlaw-12713	1034	22	becomes	become	VERB
taxlaw-12713	1034	23	modestly	modestly	ADV
taxlaw-12713	1034	24	different.334	different.334	ADJ
taxlaw-12713	1034	25	however	however	ADV
taxlaw-12713	1034	26	,	,	PUNCT
taxlaw-12713	1034	27	mutual	mutual	ADJ
taxlaw-12713	1034	28	benefit	benefit	NOUN
taxlaw-12713	1034	29	nonprofits	nonprofit	NOUN
taxlaw-12713	1034	30	like	like	ADP
taxlaw-12713	1034	31	social	social	ADJ
taxlaw-12713	1034	32	welfare	welfare	NOUN
taxlaw-12713	1034	33	organizations	organization	NOUN
taxlaw-12713	1034	34	are	be	AUX
taxlaw-12713	1034	35	carrying	carry	VERB
taxlaw-12713	1034	36	out	out	ADP
taxlaw-12713	1034	37	collective	collective	ADJ
taxlaw-12713	1034	38	decisions	decision	NOUN
taxlaw-12713	1034	39	.	.	PUNCT
taxlaw-12713	1035	1	under	under	ADP
taxlaw-12713	1035	2	democratic	democratic	ADJ
taxlaw-12713	1035	3	theory	theory	NOUN
taxlaw-12713	1035	4	there	there	PRON
taxlaw-12713	1035	5	should	should	AUX
taxlaw-12713	1035	6	be	be	AUX
taxlaw-12713	1035	7	some	some	DET
taxlaw-12713	1035	8	connection	connection	NOUN
taxlaw-12713	1035	9	between	between	ADP
taxlaw-12713	1035	10	the	the	DET
taxlaw-12713	1035	11	decision	decision	NOUN
taxlaw-12713	1035	12	-	-	PUNCT
taxlaw-12713	1035	13	making	making	NOUN
taxlaw-12713	1035	14	and	and	CCONJ
taxlaw-12713	1035	15	a	a	DET
taxlaw-12713	1035	16	democratic	democratic	ADJ
taxlaw-12713	1035	17	process.335	process.335	NOUN
taxlaw-12713	1035	18	given	give	VERB
taxlaw-12713	1035	19	the	the	DET
taxlaw-12713	1035	20	lack	lack	NOUN
taxlaw-12713	1035	21	of	of	ADP
taxlaw-12713	1035	22	clarity	clarity	NOUN
taxlaw-12713	1035	23	in	in	ADP
taxlaw-12713	1035	24	the	the	DET
taxlaw-12713	1035	25	law	law	NOUN
taxlaw-12713	1035	26	and	and	CCONJ
taxlaw-12713	1035	27	irs	irs	PROPN
taxlaw-12713	1035	28	guidance	guidance	NOUN
taxlaw-12713	1035	29	and	and	CCONJ
taxlaw-12713	1035	30	a	a	DET
taxlaw-12713	1035	31	process	process	NOUN
taxlaw-12713	1035	32	lacking	lack	VERB
taxlaw-12713	1035	33	in	in	ADP
taxlaw-12713	1035	34	transparency	transparency	NOUN
taxlaw-12713	1035	35	i	i	PRON
taxlaw-12713	1035	36	recommended	recommend	VERB
taxlaw-12713	1035	37	that	that	SCONJ
taxlaw-12713	1035	38	either	either	CCONJ
taxlaw-12713	1035	39	congress	congress	PROPN
taxlaw-12713	1035	40	provide	provide	VERB
taxlaw-12713	1035	41	more	more	ADJ
taxlaw-12713	1035	42	clarity	clarity	NOUN
taxlaw-12713	1035	43	as	as	ADP
taxlaw-12713	1035	44	to	to	ADP
taxlaw-12713	1035	45	which	which	PRON
taxlaw-12713	1035	46	organizations	organization	NOUN
taxlaw-12713	1035	47	qualify	qualify	VERB
taxlaw-12713	1035	48	or	or	CCONJ
taxlaw-12713	1035	49	end	end	VERB
taxlaw-12713	1035	50	exemption	exemption	NOUN
taxlaw-12713	1035	51	for	for	ADP
taxlaw-12713	1035	52	the	the	DET
taxlaw-12713	1035	53	vague	vague	ADJ
taxlaw-12713	1035	54	social	social	ADJ
taxlaw-12713	1035	55	welfare	welfare	NOUN
taxlaw-12713	1035	56	category.336	category.336	PROPN
taxlaw-12713	1035	57	thus	thus	ADV
taxlaw-12713	1035	58	,	,	PUNCT
taxlaw-12713	1035	59	if	if	SCONJ
taxlaw-12713	1035	60	we	we	PRON
taxlaw-12713	1035	61	want	want	VERB
taxlaw-12713	1035	62	to	to	PART
taxlaw-12713	1035	63	make	make	VERB
taxlaw-12713	1035	64	dental	dental	ADJ
taxlaw-12713	1035	65	insurance	insurance	NOUN
taxlaw-12713	1035	66	available	available	ADJ
taxlaw-12713	1035	67	through	through	ADP
taxlaw-12713	1035	68	tax	tax	NOUN
taxlaw-12713	1035	69	-	-	PUNCT
taxlaw-12713	1035	70	exempt	exempt	ADJ
taxlaw-12713	1035	71	means	mean	NOUN
taxlaw-12713	1035	72	,	,	PUNCT
taxlaw-12713	1035	73	congress	congress	PROPN
taxlaw-12713	1035	74	ought	ought	AUX
taxlaw-12713	1035	75	to	to	PART
taxlaw-12713	1035	76	specify	specify	VERB
taxlaw-12713	1035	77	exactly	exactly	ADV
taxlaw-12713	1035	78	what	what	DET
taxlaw-12713	1035	79	type	type	NOUN
taxlaw-12713	1035	80	of	of	ADP
taxlaw-12713	1035	81	insurance	insurance	NOUN
taxlaw-12713	1035	82	such	such	ADJ
taxlaw-12713	1035	83	organizations	organization	NOUN
taxlaw-12713	1035	84	need	need	VERB
taxlaw-12713	1035	85	to	to	PART
taxlaw-12713	1035	86	provide	provide	VERB
taxlaw-12713	1035	87	rather	rather	ADV
taxlaw-12713	1035	88	327	327	NUM
taxlaw-12713	1035	89	see	see	NOUN
taxlaw-12713	1035	90	philip	philip	PROPN
taxlaw-12713	1035	91	hackney	hackney	PROPN
taxlaw-12713	1035	92	,	,	PUNCT
taxlaw-12713	1035	93	taxing	tax	VERB
taxlaw-12713	1035	94	the	the	DET
taxlaw-12713	1035	95	unheavenly	unheavenly	ADJ
taxlaw-12713	1035	96	chorus	chorus	NOUN
taxlaw-12713	1035	97	:	:	PUNCT
taxlaw-12713	1035	98	why	why	SCONJ
taxlaw-12713	1035	99	section	section	NOUN
taxlaw-12713	1035	100	501(c)(6	501(c)(6	NUM
taxlaw-12713	1035	101	)	)	PUNCT
taxlaw-12713	1035	102	trade	trade	NOUN
taxlaw-12713	1035	103	associations	association	NOUN
taxlaw-12713	1035	104	are	be	AUX
taxlaw-12713	1035	105	undeserving	undeserve	VERB
taxlaw-12713	1035	106	of	of	ADP
taxlaw-12713	1035	107	tax	tax	NOUN
taxlaw-12713	1035	108	-	-	PUNCT
taxlaw-12713	1035	109	exempt	exempt	ADJ
taxlaw-12713	1035	110	status	status	NOUN
taxlaw-12713	1035	111	,	,	PUNCT
taxlaw-12713	1035	112	92	92	NUM
taxlaw-12713	1035	113	den	den	NOUN
taxlaw-12713	1035	114	.	.	PUNCT
taxlaw-12713	1036	1	l.	l.	PROPN
taxlaw-12713	1036	2	rev	rev	PROPN
taxlaw-12713	1036	3	.	.	PROPN
taxlaw-12713	1036	4	265	265	NUM
taxlaw-12713	1036	5	,	,	PUNCT
taxlaw-12713	1036	6	275	275	NUM
taxlaw-12713	1036	7	(	(	PUNCT
taxlaw-12713	1036	8	2015	2015	NUM
taxlaw-12713	1036	9	)	)	PUNCT
taxlaw-12713	1036	10	.	.	PUNCT
taxlaw-12713	1037	1	328	328	NUM
taxlaw-12713	1037	2	see	see	VERB
taxlaw-12713	1037	3	i	i	PRON
taxlaw-12713	1037	4	d.	d.	PROPN
taxlaw-12713	1037	5	at	at	ADP
taxlaw-12713	1037	6	274–87	274–87	NUM
taxlaw-12713	1037	7	.	.	PUNCT
taxlaw-12713	1038	1	329	329	NUM
taxlaw-12713	1038	2	hackney	hackney	PROPN
taxlaw-12713	1038	3	,	,	PUNCT
taxlaw-12713	1038	4	prop	prop	VERB
taxlaw-12713	1038	5	up	up	ADP
taxlaw-12713	1038	6	,	,	PUNCT
taxlaw-12713	1038	7	supra	supra	ADJ
taxlaw-12713	1038	8	note	note	NOUN
taxlaw-12713	1038	9	9	9	NUM
taxlaw-12713	1038	10	,	,	PUNCT
taxlaw-12713	1038	11	at	at	ADP
taxlaw-12713	1038	12	340	340	NUM
taxlaw-12713	1038	13	.	.	PUNCT
taxlaw-12713	1038	14	330	330	NUM
taxlaw-12713	1038	15	see	see	VERB
taxlaw-12713	1038	16	i	i	PROPN
taxlaw-12713	1038	17	d.	d.	PROPN
taxlaw-12713	1038	18	;	;	PUNCT
taxlaw-12713	1038	19	hackney	hackney	PROPN
taxlaw-12713	1038	20	,	,	PUNCT
taxlaw-12713	1038	21	supra	supra	PROPN
taxlaw-12713	1038	22	note	note	NOUN
taxlaw-12713	1038	23	327	327	NUM
taxlaw-12713	1038	24	.	.	PUNCT
taxlaw-12713	1039	1	331	331	NUM
taxlaw-12713	1039	2	john	john	PROPN
taxlaw-12713	1039	3	r.	r.	PROPN
taxlaw-12713	1039	4	wright	wright	PROPN
taxlaw-12713	1039	5	,	,	PUNCT
taxlaw-12713	1039	6	interest	interest	NOUN
taxlaw-12713	1039	7	groups	group	NOUN
taxlaw-12713	1039	8	and	and	CCONJ
taxlaw-12713	1039	9	congress	congress	PROPN
taxlaw-12713	1039	10	:	:	PUNCT
taxlaw-12713	1039	11	lobbying	lobbying	NOUN
taxlaw-12713	1039	12	,	,	PUNCT
taxlaw-12713	1039	13	contributions	contribution	NOUN
taxlaw-12713	1039	14	,	,	PUNCT
taxlaw-12713	1039	15	and	and	CCONJ
taxlaw-12713	1039	16	influence	influence	NOUN
taxlaw-12713	1039	17	22–23	22–23	NUM
taxlaw-12713	1039	18	(	(	PUNCT
taxlaw-12713	1039	19	1996	1996	NUM
taxlaw-12713	1039	20	)	)	PUNCT
taxlaw-12713	1039	21	.	.	PUNCT
taxlaw-12713	1040	1	332	332	NUM
taxlaw-12713	1040	2	hackney	hackney	PROPN
taxlaw-12713	1040	3	,	,	PUNCT
taxlaw-12713	1040	4	prop	prop	VERB
taxlaw-12713	1040	5	up	up	ADP
taxlaw-12713	1040	6	,	,	PUNCT
taxlaw-12713	1040	7	supra	supra	ADJ
taxlaw-12713	1040	8	note	note	NOUN
taxlaw-12713	1040	9	9	9	NUM
taxlaw-12713	1040	10	,	,	PUNCT
taxlaw-12713	1040	11	at	at	ADP
taxlaw-12713	1040	12	342–51	342–51	NUM
taxlaw-12713	1040	13	.	.	PUNCT
taxlaw-12713	1041	1	333	333	NUM
taxlaw-12713	1041	2	see	see	VERB
taxlaw-12713	1041	3	i	i	PRON
taxlaw-12713	1041	4	d.	d.	PROPN
taxlaw-12713	1041	5	at	at	ADP
taxlaw-12713	1041	6	377–82	377–82	PROPN
taxlaw-12713	1041	7	.	.	PUNCT
taxlaw-12713	1042	1	334	334	NUM
taxlaw-12713	1042	2	hackney	hackney	PROPN
taxlaw-12713	1042	3	,	,	PUNCT
taxlaw-12713	1042	4	political	political	ADJ
taxlaw-12713	1042	5	justice	justice	NOUN
taxlaw-12713	1042	6	,	,	PUNCT
taxlaw-12713	1042	7	supra	supra	PROPN
taxlaw-12713	1042	8	note	note	NOUN
taxlaw-12713	1042	9	9	9	NUM
taxlaw-12713	1042	10	,	,	PUNCT
taxlaw-12713	1042	11	at	at	ADP
taxlaw-12713	1042	12	276	276	NUM
taxlaw-12713	1042	13	.	.	X
taxlaw-12713	1042	14	335	335	NUM
taxlaw-12713	1043	1	i	i	PRON
taxlaw-12713	1043	2	d.	d.	PROPN
taxlaw-12713	1043	3	336	336	NUM
taxlaw-12713	1044	1	i	i	PRON
taxlaw-12713	1044	2	d.	d.	PROPN
taxlaw-12713	1044	3	170	170	NUM
taxlaw-12713	1044	4	columbia	columbia	PROPN
taxlaw-12713	1044	5	journal	journal	PROPN
taxlaw-12713	1044	6	of	of	ADP
taxlaw-12713	1044	7	tax	tax	NOUN
taxlaw-12713	1044	8	law	law	NOUN
taxlaw-12713	1045	1	[	[	X
taxlaw-12713	1045	2	vol	vol	NOUN
taxlaw-12713	1045	3	15:2	15:2	NUM
taxlaw-12713	1045	4	than	than	SCONJ
taxlaw-12713	1045	5	have	have	VERB
taxlaw-12713	1045	6	the	the	DET
taxlaw-12713	1045	7	irs	irs	PROPN
taxlaw-12713	1045	8	loosely	loosely	ADV
taxlaw-12713	1045	9	accept	accept	VERB
taxlaw-12713	1045	10	any	any	DET
taxlaw-12713	1045	11	health	health	NOUN
taxlaw-12713	1045	12	-	-	PUNCT
taxlaw-12713	1045	13	related	relate	VERB
taxlaw-12713	1045	14	insurer	insurer	NOUN
taxlaw-12713	1045	15	into	into	ADP
taxlaw-12713	1045	16	the	the	DET
taxlaw-12713	1045	17	tax	tax	NOUN
taxlaw-12713	1045	18	-	-	PUNCT
taxlaw-12713	1045	19	exempt	exempt	ADJ
taxlaw-12713	1045	20	club.337	club.337	NOUN
taxlaw-12713	1045	21	in	in	ADP
taxlaw-12713	1045	22	examining	examine	VERB
taxlaw-12713	1045	23	charitable	charitable	ADJ
taxlaw-12713	1045	24	organizations	organization	NOUN
taxlaw-12713	1045	25	,	,	PUNCT
taxlaw-12713	1045	26	congress	congress	PROPN
taxlaw-12713	1045	27	and	and	CCONJ
taxlaw-12713	1045	28	the	the	DET
taxlaw-12713	1045	29	irs	irs	PROPN
taxlaw-12713	1045	30	provide	provide	VERB
taxlaw-12713	1045	31	more	more	ADJ
taxlaw-12713	1045	32	clarity	clarity	NOUN
taxlaw-12713	1045	33	and	and	CCONJ
taxlaw-12713	1045	34	direction	direction	NOUN
taxlaw-12713	1045	35	as	as	SCONJ
taxlaw-12713	1045	36	compared	compare	VERB
taxlaw-12713	1045	37	to	to	ADP
taxlaw-12713	1045	38	social	social	ADJ
taxlaw-12713	1045	39	welfare	welfare	NOUN
taxlaw-12713	1045	40	organizations	organization	NOUN
taxlaw-12713	1045	41	.	.	PUNCT
taxlaw-12713	1046	1	however	however	ADV
taxlaw-12713	1046	2	,	,	PUNCT
taxlaw-12713	1046	3	charitable	charitable	ADJ
taxlaw-12713	1046	4	organizations	organization	NOUN
taxlaw-12713	1046	5	are	be	AUX
taxlaw-12713	1046	6	more	more	ADV
taxlaw-12713	1046	7	richly	richly	ADV
taxlaw-12713	1046	8	rewarded	reward	VERB
taxlaw-12713	1046	9	with	with	ADP
taxlaw-12713	1046	10	subsidies	subsidy	NOUN
taxlaw-12713	1046	11	and	and	CCONJ
taxlaw-12713	1046	12	are	be	AUX
taxlaw-12713	1046	13	still	still	ADV
taxlaw-12713	1046	14	carrying	carry	VERB
taxlaw-12713	1046	15	out	out	ADP
taxlaw-12713	1046	16	collective	collective	ADJ
taxlaw-12713	1046	17	decisions	decision	NOUN
taxlaw-12713	1046	18	,	,	PUNCT
taxlaw-12713	1046	19	some	some	PRON
taxlaw-12713	1046	20	of	of	ADP
taxlaw-12713	1046	21	which	which	PRON
taxlaw-12713	1046	22	ought	ought	AUX
taxlaw-12713	1046	23	to	to	PART
taxlaw-12713	1046	24	be	be	AUX
taxlaw-12713	1046	25	made	make	VERB
taxlaw-12713	1046	26	through	through	ADP
taxlaw-12713	1046	27	a	a	DET
taxlaw-12713	1046	28	democratic	democratic	ADJ
taxlaw-12713	1046	29	process	process	NOUN
taxlaw-12713	1046	30	or	or	CCONJ
taxlaw-12713	1046	31	at	at	ADP
taxlaw-12713	1046	32	least	least	ADJ
taxlaw-12713	1046	33	be	be	AUX
taxlaw-12713	1046	34	highly	highly	ADV
taxlaw-12713	1046	35	determined	determined	ADJ
taxlaw-12713	1046	36	and	and	CCONJ
taxlaw-12713	1046	37	conscribed	conscribe	VERB
taxlaw-12713	1046	38	at	at	ADP
taxlaw-12713	1046	39	the	the	DET
taxlaw-12713	1046	40	legislative	legislative	ADJ
taxlaw-12713	1046	41	level	level	NOUN
taxlaw-12713	1046	42	.	.	PUNCT
taxlaw-12713	1047	1	as	as	SCONJ
taxlaw-12713	1047	2	the	the	DET
taxlaw-12713	1047	3	collective	collective	ADJ
taxlaw-12713	1047	4	decision	decision	NOUN
taxlaw-12713	1047	5	involved	involve	VERB
taxlaw-12713	1047	6	gets	get	VERB
taxlaw-12713	1047	7	closer	close	ADJ
taxlaw-12713	1047	8	to	to	ADP
taxlaw-12713	1047	9	a	a	DET
taxlaw-12713	1047	10	matter	matter	NOUN
taxlaw-12713	1047	11	that	that	PRON
taxlaw-12713	1047	12	ought	ought	AUX
taxlaw-12713	1047	13	to	to	PART
taxlaw-12713	1047	14	be	be	AUX
taxlaw-12713	1047	15	determined	determine	VERB
taxlaw-12713	1047	16	by	by	ADP
taxlaw-12713	1047	17	a	a	DET
taxlaw-12713	1047	18	democratic	democratic	ADJ
taxlaw-12713	1047	19	process	process	NOUN
taxlaw-12713	1047	20	,	,	PUNCT
taxlaw-12713	1047	21	political	political	ADJ
taxlaw-12713	1047	22	justice	justice	NOUN
taxlaw-12713	1047	23	as	as	ADP
taxlaw-12713	1047	24	a	a	DET
taxlaw-12713	1047	25	value	value	NOUN
taxlaw-12713	1047	26	is	be	AUX
taxlaw-12713	1047	27	more	more	ADV
taxlaw-12713	1047	28	and	and	CCONJ
taxlaw-12713	1047	29	more	more	ADV
taxlaw-12713	1047	30	implicated	implicated	ADJ
taxlaw-12713	1047	31	.	.	PUNCT
taxlaw-12713	1048	1	for	for	ADP
taxlaw-12713	1048	2	instance	instance	NOUN
taxlaw-12713	1048	3	,	,	PUNCT
taxlaw-12713	1048	4	primary	primary	ADJ
taxlaw-12713	1048	5	and	and	CCONJ
taxlaw-12713	1048	6	secondary	secondary	ADJ
taxlaw-12713	1048	7	education	education	NOUN
taxlaw-12713	1048	8	ought	ought	AUX
taxlaw-12713	1048	9	to	to	PART
taxlaw-12713	1048	10	be	be	AUX
taxlaw-12713	1048	11	democratically	democratically	ADV
taxlaw-12713	1048	12	determined.338	determined.338	ADJ
taxlaw-12713	1048	13	thus	thus	ADV
taxlaw-12713	1048	14	,	,	PUNCT
taxlaw-12713	1048	15	congress	congress	PROPN
taxlaw-12713	1048	16	should	should	AUX
taxlaw-12713	1048	17	require	require	VERB
taxlaw-12713	1048	18	charitable	charitable	ADJ
taxlaw-12713	1048	19	charter	charter	NOUN
taxlaw-12713	1048	20	schools	school	NOUN
taxlaw-12713	1048	21	to	to	PART
taxlaw-12713	1048	22	be	be	AUX
taxlaw-12713	1048	23	more	more	ADV
taxlaw-12713	1048	24	linked	link	VERB
taxlaw-12713	1048	25	to	to	ADP
taxlaw-12713	1048	26	democratic	democratic	ADJ
taxlaw-12713	1048	27	processes.339	processes.339	NOUN
taxlaw-12713	1048	28	with	with	ADP
taxlaw-12713	1048	29	these	these	DET
taxlaw-12713	1048	30	principles	principle	NOUN
taxlaw-12713	1048	31	in	in	ADP
taxlaw-12713	1048	32	mind	mind	NOUN
taxlaw-12713	1048	33	,	,	PUNCT
taxlaw-12713	1048	34	how	how	SCONJ
taxlaw-12713	1048	35	should	should	AUX
taxlaw-12713	1048	36	we	we	PRON
taxlaw-12713	1048	37	think	think	VERB
taxlaw-12713	1048	38	about	about	ADP
taxlaw-12713	1048	39	the	the	DET
taxlaw-12713	1048	40	merits	merit	NOUN
taxlaw-12713	1048	41	of	of	ADP
taxlaw-12713	1048	42	political	political	ADJ
taxlaw-12713	1048	43	justice	justice	NOUN
taxlaw-12713	1048	44	as	as	SCONJ
taxlaw-12713	1048	45	it	it	PRON
taxlaw-12713	1048	46	applies	apply	VERB
taxlaw-12713	1048	47	to	to	ADP
taxlaw-12713	1048	48	the	the	DET
taxlaw-12713	1048	49	regulation	regulation	NOUN
taxlaw-12713	1048	50	of	of	ADP
taxlaw-12713	1048	51	charity	charity	NOUN
taxlaw-12713	1048	52	?	?	PUNCT
taxlaw-12713	1049	1	first	first	ADV
taxlaw-12713	1049	2	,	,	PUNCT
taxlaw-12713	1049	3	all	all	DET
taxlaw-12713	1049	4	charity	charity	NOUN
taxlaw-12713	1049	5	is	be	AUX
taxlaw-12713	1049	6	engaged	engage	VERB
taxlaw-12713	1049	7	in	in	ADP
taxlaw-12713	1049	8	providing	provide	VERB
taxlaw-12713	1049	9	collective	collective	ADJ
taxlaw-12713	1049	10	goods	good	NOUN
taxlaw-12713	1049	11	and	and	CCONJ
taxlaw-12713	1049	12	services	service	NOUN
taxlaw-12713	1049	13	that	that	PRON
taxlaw-12713	1049	14	the	the	DET
taxlaw-12713	1049	15	state	state	NOUN
taxlaw-12713	1049	16	has	have	AUX
taxlaw-12713	1049	17	failed	fail	VERB
taxlaw-12713	1049	18	to	to	PART
taxlaw-12713	1049	19	provide	provide	VERB
taxlaw-12713	1049	20	.	.	PUNCT
taxlaw-12713	1050	1	it	it	PRON
taxlaw-12713	1050	2	is	be	AUX
taxlaw-12713	1050	3	reasonable	reasonable	ADJ
taxlaw-12713	1050	4	to	to	PART
taxlaw-12713	1050	5	expect	expect	VERB
taxlaw-12713	1050	6	that	that	SCONJ
taxlaw-12713	1050	7	these	these	DET
taxlaw-12713	1050	8	decisions	decision	NOUN
taxlaw-12713	1050	9	ought	ought	AUX
taxlaw-12713	1050	10	to	to	PART
taxlaw-12713	1050	11	be	be	AUX
taxlaw-12713	1050	12	made	make	VERB
taxlaw-12713	1050	13	through	through	ADP
taxlaw-12713	1050	14	some	some	DET
taxlaw-12713	1050	15	democratic	democratic	ADJ
taxlaw-12713	1050	16	procedure	procedure	NOUN
taxlaw-12713	1050	17	.	.	PUNCT
taxlaw-12713	1051	1	thus	thus	ADV
taxlaw-12713	1051	2	,	,	PUNCT
taxlaw-12713	1051	3	it	it	PRON
taxlaw-12713	1051	4	is	be	AUX
taxlaw-12713	1051	5	reasonable	reasonable	ADJ
taxlaw-12713	1051	6	to	to	PART
taxlaw-12713	1051	7	consider	consider	VERB
taxlaw-12713	1051	8	how	how	SCONJ
taxlaw-12713	1051	9	charity	charity	NOUN
taxlaw-12713	1051	10	is	be	AUX
taxlaw-12713	1051	11	regulated	regulate	VERB
taxlaw-12713	1051	12	by	by	ADP
taxlaw-12713	1051	13	using	use	VERB
taxlaw-12713	1051	14	a	a	DET
taxlaw-12713	1051	15	political	political	ADJ
taxlaw-12713	1051	16	justice	justice	NOUN
taxlaw-12713	1051	17	lens	len	NOUN
taxlaw-12713	1051	18	.	.	PUNCT
taxlaw-12713	1052	1	there	there	PRON
taxlaw-12713	1052	2	are	be	VERB
taxlaw-12713	1052	3	a	a	DET
taxlaw-12713	1052	4	number	number	NOUN
taxlaw-12713	1052	5	of	of	ADP
taxlaw-12713	1052	6	factors	factor	NOUN
taxlaw-12713	1052	7	to	to	PART
taxlaw-12713	1052	8	evaluate	evaluate	VERB
taxlaw-12713	1052	9	:	:	PUNCT
taxlaw-12713	1052	10	(	(	PUNCT
taxlaw-12713	1052	11	1	1	X
taxlaw-12713	1052	12	)	)	PUNCT
taxlaw-12713	1052	13	are	be	AUX
taxlaw-12713	1052	14	there	there	PRON
taxlaw-12713	1052	15	incentives	incentive	NOUN
taxlaw-12713	1052	16	or	or	CCONJ
taxlaw-12713	1052	17	detriments	detriment	NOUN
taxlaw-12713	1052	18	imposed	impose	VERB
taxlaw-12713	1052	19	by	by	ADP
taxlaw-12713	1052	20	the	the	DET
taxlaw-12713	1052	21	government	government	NOUN
taxlaw-12713	1052	22	dependent	dependent	ADJ
taxlaw-12713	1052	23	upon	upon	SCONJ
taxlaw-12713	1052	24	the	the	DET
taxlaw-12713	1052	25	behavior	behavior	NOUN
taxlaw-12713	1052	26	or	or	CCONJ
taxlaw-12713	1052	27	purpose	purpose	NOUN
taxlaw-12713	1052	28	of	of	ADP
taxlaw-12713	1052	29	an	an	DET
taxlaw-12713	1052	30	organization	organization	NOUN
taxlaw-12713	1052	31	?	?	PUNCT
taxlaw-12713	1053	1	(	(	PUNCT
taxlaw-12713	1053	2	2	2	X
taxlaw-12713	1053	3	)	)	PUNCT
taxlaw-12713	1053	4	if	if	SCONJ
taxlaw-12713	1053	5	there	there	PRON
taxlaw-12713	1053	6	are	be	VERB
taxlaw-12713	1053	7	incentives	incentive	NOUN
taxlaw-12713	1053	8	provided	provide	VERB
taxlaw-12713	1053	9	,	,	PUNCT
taxlaw-12713	1053	10	who	who	PRON
taxlaw-12713	1053	11	in	in	ADP
taxlaw-12713	1053	12	society	society	NOUN
taxlaw-12713	1053	13	has	have	VERB
taxlaw-12713	1053	14	access	access	NOUN
taxlaw-12713	1053	15	to	to	ADP
taxlaw-12713	1053	16	them	they	PRON
taxlaw-12713	1053	17	,	,	PUNCT
taxlaw-12713	1053	18	and	and	CCONJ
taxlaw-12713	1053	19	does	do	AUX
taxlaw-12713	1053	20	the	the	DET
taxlaw-12713	1053	21	regulation	regulation	NOUN
taxlaw-12713	1053	22	of	of	ADP
taxlaw-12713	1053	23	those	those	DET
taxlaw-12713	1053	24	incentives	incentive	NOUN
taxlaw-12713	1053	25	have	have	VERB
taxlaw-12713	1053	26	an	an	DET
taxlaw-12713	1053	27	impact	impact	NOUN
taxlaw-12713	1053	28	on	on	ADP
taxlaw-12713	1053	29	how	how	SCONJ
taxlaw-12713	1053	30	those	those	DET
taxlaw-12713	1053	31	benefits	benefit	NOUN
taxlaw-12713	1053	32	are	be	AUX
taxlaw-12713	1053	33	allocated	allocate	VERB
taxlaw-12713	1053	34	?	?	PUNCT
taxlaw-12713	1054	1	(	(	PUNCT
taxlaw-12713	1054	2	3	3	X
taxlaw-12713	1054	3	)	)	PUNCT
taxlaw-12713	1054	4	are	be	AUX
taxlaw-12713	1054	5	the	the	DET
taxlaw-12713	1054	6	organizations	organization	NOUN
taxlaw-12713	1054	7	involved	involve	VERB
taxlaw-12713	1054	8	a	a	DET
taxlaw-12713	1054	9	part	part	NOUN
taxlaw-12713	1054	10	of	of	ADP
taxlaw-12713	1054	11	civil	civil	ADJ
taxlaw-12713	1054	12	society	society	NOUN
taxlaw-12713	1054	13	?	?	PUNCT
taxlaw-12713	1055	1	(	(	PUNCT
taxlaw-12713	1055	2	4	4	X
taxlaw-12713	1055	3	)	)	PUNCT
taxlaw-12713	1055	4	what	what	PRON
taxlaw-12713	1055	5	is	be	AUX
taxlaw-12713	1055	6	the	the	DET
taxlaw-12713	1055	7	ideal	ideal	ADJ
taxlaw-12713	1055	8	relationship	relationship	NOUN
taxlaw-12713	1055	9	in	in	ADP
taxlaw-12713	1055	10	a	a	DET
taxlaw-12713	1055	11	democratic	democratic	ADJ
taxlaw-12713	1055	12	sense	sense	NOUN
taxlaw-12713	1055	13	between	between	ADP
taxlaw-12713	1055	14	the	the	DET
taxlaw-12713	1055	15	state	state	NOUN
taxlaw-12713	1055	16	and	and	CCONJ
taxlaw-12713	1055	17	the	the	DET
taxlaw-12713	1055	18	charitable	charitable	ADJ
taxlaw-12713	1055	19	organizations	organization	NOUN
taxlaw-12713	1055	20	?	?	PUNCT
taxlaw-12713	1056	1	(	(	PUNCT
taxlaw-12713	1056	2	5	5	X
taxlaw-12713	1056	3	)	)	PUNCT
taxlaw-12713	1056	4	how	how	SCONJ
taxlaw-12713	1056	5	transparent	transparent	ADJ
taxlaw-12713	1056	6	is	be	AUX
taxlaw-12713	1056	7	the	the	DET
taxlaw-12713	1056	8	governmental	governmental	ADJ
taxlaw-12713	1056	9	regulatory	regulatory	ADJ
taxlaw-12713	1056	10	system	system	NOUN
taxlaw-12713	1056	11	that	that	PRON
taxlaw-12713	1056	12	makes	make	VERB
taxlaw-12713	1056	13	determination	determination	NOUN
taxlaw-12713	1056	14	and	and	CCONJ
taxlaw-12713	1056	15	enforcement	enforcement	NOUN
taxlaw-12713	1056	16	decisions	decision	NOUN
taxlaw-12713	1056	17	?	?	PUNCT
taxlaw-12713	1057	1	(	(	PUNCT
taxlaw-12713	1057	2	6	6	X
taxlaw-12713	1057	3	)	)	PUNCT
taxlaw-12713	1057	4	does	do	AUX
taxlaw-12713	1057	5	the	the	DET
taxlaw-12713	1057	6	system	system	NOUN
taxlaw-12713	1057	7	adopted	adopt	VERB
taxlaw-12713	1057	8	ensure	ensure	VERB
taxlaw-12713	1057	9	the	the	DET
taxlaw-12713	1057	10	collection	collection	NOUN
taxlaw-12713	1057	11	of	of	ADP
taxlaw-12713	1057	12	revenue	revenue	NOUN
taxlaw-12713	1057	13	needed	need	VERB
taxlaw-12713	1057	14	to	to	PART
taxlaw-12713	1057	15	support	support	VERB
taxlaw-12713	1057	16	the	the	DET
taxlaw-12713	1057	17	state	state	NOUN
taxlaw-12713	1057	18	?	?	PUNCT
taxlaw-12713	1058	1	2	2	X
taxlaw-12713	1058	2	.	.	NUM
taxlaw-12713	1058	3	factors	factor	NOUN
taxlaw-12713	1058	4	to	to	PART
taxlaw-12713	1058	5	consider	consider	VERB
taxlaw-12713	1058	6	regarding	regard	VERB
taxlaw-12713	1058	7	charitable	charitable	ADJ
taxlaw-12713	1058	8	regulation	regulation	NOUN
taxlaw-12713	1058	9	what	what	PRON
taxlaw-12713	1058	10	incentives	incentive	VERB
taxlaw-12713	1058	11	or	or	CCONJ
taxlaw-12713	1058	12	detriments	detriment	NOUN
taxlaw-12713	1058	13	does	do	AUX
taxlaw-12713	1058	14	our	our	PRON
taxlaw-12713	1058	15	system	system	NOUN
taxlaw-12713	1058	16	of	of	ADP
taxlaw-12713	1058	17	government	government	NOUN
taxlaw-12713	1058	18	provide	provide	VERB
taxlaw-12713	1058	19	to	to	ADP
taxlaw-12713	1058	20	or	or	CCONJ
taxlaw-12713	1058	21	place	place	VERB
taxlaw-12713	1058	22	upon	upon	SCONJ
taxlaw-12713	1058	23	charitable	charitable	ADJ
taxlaw-12713	1058	24	organizations	organization	NOUN
taxlaw-12713	1058	25	?	?	PUNCT
taxlaw-12713	1059	1	as	as	SCONJ
taxlaw-12713	1059	2	discussed	discuss	VERB
taxlaw-12713	1059	3	in	in	ADP
taxlaw-12713	1059	4	part	part	PROPN
taxlaw-12713	1059	5	ii	ii	PROPN
taxlaw-12713	1059	6	,	,	PUNCT
taxlaw-12713	1059	7	both	both	CCONJ
taxlaw-12713	1059	8	the	the	DET
taxlaw-12713	1059	9	federal	federal	ADJ
taxlaw-12713	1059	10	government	government	NOUN
taxlaw-12713	1059	11	and	and	CCONJ
taxlaw-12713	1059	12	state	state	NOUN
taxlaw-12713	1059	13	and	and	CCONJ
taxlaw-12713	1059	14	local	local	ADJ
taxlaw-12713	1059	15	governments	government	NOUN
taxlaw-12713	1059	16	provide	provide	VERB
taxlaw-12713	1059	17	a	a	DET
taxlaw-12713	1059	18	range	range	NOUN
taxlaw-12713	1059	19	of	of	ADP
taxlaw-12713	1059	20	incentives	incentive	NOUN
taxlaw-12713	1059	21	and	and	CCONJ
taxlaw-12713	1059	22	impose	impose	VERB
taxlaw-12713	1059	23	some	some	DET
taxlaw-12713	1059	24	detriments	detriment	NOUN
taxlaw-12713	1059	25	upon	upon	SCONJ
taxlaw-12713	1059	26	charitable	charitable	ADJ
taxlaw-12713	1059	27	organizations	organization	NOUN
taxlaw-12713	1059	28	.	.	PUNCT
taxlaw-12713	1060	1	charities	charity	NOUN
taxlaw-12713	1060	2	receive	receive	VERB
taxlaw-12713	1060	3	a	a	DET
taxlaw-12713	1060	4	wide	wide	ADJ
taxlaw-12713	1060	5	range	range	NOUN
taxlaw-12713	1060	6	of	of	ADP
taxlaw-12713	1060	7	exemptions	exemption	NOUN
taxlaw-12713	1060	8	from	from	ADP
taxlaw-12713	1060	9	federal	federal	ADJ
taxlaw-12713	1060	10	,	,	PUNCT
taxlaw-12713	1060	11	state	state	NOUN
taxlaw-12713	1060	12	,	,	PUNCT
taxlaw-12713	1060	13	and	and	CCONJ
taxlaw-12713	1060	14	local	local	ADJ
taxlaw-12713	1060	15	taxes	taxis	NOUN
taxlaw-12713	1060	16	.	.	PUNCT
taxlaw-12713	1061	1	the	the	DET
taxlaw-12713	1061	2	two	two	NUM
taxlaw-12713	1061	3	most	most	ADV
taxlaw-12713	1061	4	substantial	substantial	ADJ
taxlaw-12713	1061	5	exemptions	exemption	NOUN
taxlaw-12713	1061	6	are	be	AUX
taxlaw-12713	1061	7	likely	likely	ADJ
taxlaw-12713	1061	8	the	the	DET
taxlaw-12713	1061	9	exemption	exemption	NOUN
taxlaw-12713	1061	10	from	from	ADP
taxlaw-12713	1061	11	the	the	DET
taxlaw-12713	1061	12	federal	federal	ADJ
taxlaw-12713	1061	13	income	income	NOUN
taxlaw-12713	1061	14	tax340	tax340	PROPN
taxlaw-12713	1061	15	and	and	CCONJ
taxlaw-12713	1061	16	the	the	DET
taxlaw-12713	1061	17	exemption	exemption	NOUN
taxlaw-12713	1061	18	from	from	ADP
taxlaw-12713	1061	19	state	state	NOUN
taxlaw-12713	1061	20	and	and	CCONJ
taxlaw-12713	1061	21	local	local	ADJ
taxlaw-12713	1061	22	property	property	NOUN
taxlaw-12713	1061	23	tax	tax	NOUN
taxlaw-12713	1061	24	.	.	PUNCT
taxlaw-12713	1062	1	there	there	PRON
taxlaw-12713	1062	2	is	be	VERB
taxlaw-12713	1062	3	debate	debate	NOUN
taxlaw-12713	1062	4	about	about	ADP
taxlaw-12713	1062	5	whether	whether	SCONJ
taxlaw-12713	1062	6	the	the	DET
taxlaw-12713	1062	7	exemption	exemption	NOUN
taxlaw-12713	1062	8	from	from	ADP
taxlaw-12713	1062	9	the	the	DET
taxlaw-12713	1062	10	federal	federal	ADJ
taxlaw-12713	1062	11	income	income	NOUN
taxlaw-12713	1062	12	tax	tax	NOUN
taxlaw-12713	1062	13	is	be	AUX
taxlaw-12713	1062	14	a	a	DET
taxlaw-12713	1062	15	subsidy,341	subsidy,341	NOUN
taxlaw-12713	1062	16	but	but	CCONJ
taxlaw-12713	1062	17	many	many	ADJ
taxlaw-12713	1062	18	,	,	PUNCT
taxlaw-12713	1062	19	including	include	VERB
taxlaw-12713	1062	20	the	the	DET
taxlaw-12713	1062	21	supreme	supreme	PROPN
taxlaw-12713	1062	22	court	court	PROPN
taxlaw-12713	1062	23	,	,	PUNCT
taxlaw-12713	1062	24	treat	treat	VERB
taxlaw-12713	1062	25	it	it	PRON
taxlaw-12713	1062	26	as	as	SCONJ
taxlaw-12713	1062	27	such.342	such.342	NOUN
taxlaw-12713	1062	28	the	the	DET
taxlaw-12713	1062	29	subsidy	subsidy	NOUN
taxlaw-12713	1062	30	is	be	AUX
taxlaw-12713	1062	31	equal	equal	ADJ
taxlaw-12713	1062	32	to	to	ADP
taxlaw-12713	1062	33	the	the	DET
taxlaw-12713	1062	34	current	current	ADJ
taxlaw-12713	1062	35	corporate	corporate	ADJ
taxlaw-12713	1062	36	tax	tax	NOUN
taxlaw-12713	1062	37	rate	rate	NOUN
taxlaw-12713	1062	38	(	(	PUNCT
taxlaw-12713	1062	39	21	21	NUM
taxlaw-12713	1062	40	%	%	NOUN
taxlaw-12713	1062	41	currently)343	currently)343	NOUN
taxlaw-12713	1062	42	times	time	NOUN
taxlaw-12713	1062	43	the	the	DET
taxlaw-12713	1062	44	earnings	earning	NOUN
taxlaw-12713	1062	45	exempted	exempt	VERB
taxlaw-12713	1062	46	from	from	ADP
taxlaw-12713	1062	47	taxation	taxation	NOUN
taxlaw-12713	1062	48	.	.	PUNCT
taxlaw-12713	1063	1	as	as	ADP
taxlaw-12713	1063	2	a	a	DET
taxlaw-12713	1063	3	direct	direct	ADJ
taxlaw-12713	1063	4	result	result	NOUN
taxlaw-12713	1063	5	of	of	ADP
taxlaw-12713	1063	6	gaining	gain	VERB
taxlaw-12713	1063	7	charitable	charitable	ADJ
taxlaw-12713	1063	8	status	status	NOUN
taxlaw-12713	1063	9	,	,	PUNCT
taxlaw-12713	1063	10	charities	charity	NOUN
taxlaw-12713	1063	11	obtain	obtain	VERB
taxlaw-12713	1063	12	the	the	DET
taxlaw-12713	1063	13	benefit	benefit	NOUN
taxlaw-12713	1063	14	of	of	ADP
taxlaw-12713	1063	15	the	the	DET
taxlaw-12713	1063	16	charitable	charitable	ADJ
taxlaw-12713	1063	17	337	337	NUM
taxlaw-12713	1063	18	i	i	PRON
taxlaw-12713	1063	19	d.	d.	PROPN
taxlaw-12713	1063	20	at	at	ADP
taxlaw-12713	1063	21	323	323	NUM
taxlaw-12713	1063	22	.	.	PUNCT
taxlaw-12713	1063	23	338	338	NUM
taxlaw-12713	1063	24	hackney	hackney	PROPN
taxlaw-12713	1063	25	,	,	PUNCT
taxlaw-12713	1063	26	supra	supra	PROPN
taxlaw-12713	1063	27	note	note	NOUN
taxlaw-12713	1063	28	10	10	NUM
taxlaw-12713	1063	29	.	.	PUNCT
taxlaw-12713	1063	30	339	339	NUM
taxlaw-12713	1064	1	i	i	PRON
taxlaw-12713	1064	2	d.	d.	NOUN
taxlaw-12713	1064	3	340	340	NUM
taxlaw-12713	1064	4	i.r.c	i.r.c	NOUN
taxlaw-12713	1064	5	.	.	PUNCT
taxlaw-12713	1065	1	§	§	PROPN
taxlaw-12713	1065	2	501(a	501(a	PROPN
taxlaw-12713	1065	3	)	)	PUNCT
taxlaw-12713	1065	4	&	&	CCONJ
taxlaw-12713	1065	5	(	(	PUNCT
taxlaw-12713	1065	6	c)(3	c)(3	NOUN
taxlaw-12713	1065	7	)	)	PUNCT
taxlaw-12713	1065	8	.	.	PUNCT
taxlaw-12713	1066	1	341	341	NUM
taxlaw-12713	1066	2	daniel	daniel	PROPN
taxlaw-12713	1066	3	halperin	halperin	PROPN
taxlaw-12713	1066	4	,	,	PUNCT
taxlaw-12713	1066	5	is	be	AUX
taxlaw-12713	1066	6	income	income	NOUN
taxlaw-12713	1066	7	tax	tax	NOUN
taxlaw-12713	1066	8	exemption	exemption	NOUN
taxlaw-12713	1066	9	for	for	ADP
taxlaw-12713	1066	10	charities	charity	NOUN
taxlaw-12713	1066	11	a	a	DET
taxlaw-12713	1066	12	subsidy	subsidy	NOUN
taxlaw-12713	1066	13	?	?	PUNCT
taxlaw-12713	1066	14	,	,	PUNCT
taxlaw-12713	1066	15	64	64	NUM
taxlaw-12713	1066	16	tax	tax	NOUN
taxlaw-12713	1066	17	l.	l.	PROPN
taxlaw-12713	1066	18	rev	rev	PROPN
taxlaw-12713	1066	19	.	.	PROPN
taxlaw-12713	1066	20	283	283	NUM
taxlaw-12713	1066	21	,	,	PUNCT
taxlaw-12713	1066	22	284	284	NUM
taxlaw-12713	1066	23	(	(	PUNCT
taxlaw-12713	1066	24	2011	2011	NUM
taxlaw-12713	1066	25	)	)	PUNCT
taxlaw-12713	1066	26	;	;	PUNCT
taxlaw-12713	1066	27	see	see	VERB
taxlaw-12713	1066	28	also	also	ADV
taxlaw-12713	1066	29	ellen	ellen	PROPN
taxlaw-12713	1066	30	p.	p.	PROPN
taxlaw-12713	1066	31	aprill	aprill	PROPN
taxlaw-12713	1066	32	&	&	CCONJ
taxlaw-12713	1066	33	lloyd	lloyd	PROPN
taxlaw-12713	1066	34	h.	h.	PROPN
taxlaw-12713	1066	35	mayer	mayer	PROPN
taxlaw-12713	1066	36	,	,	PUNCT
taxlaw-12713	1066	37	tax	tax	NOUN
taxlaw-12713	1066	38	-	-	PUNCT
taxlaw-12713	1066	39	exemption	exemption	NOUN
taxlaw-12713	1066	40	is	be	AUX
taxlaw-12713	1066	41	not	not	PART
taxlaw-12713	1066	42	a	a	DET
taxlaw-12713	1066	43	subsidy	subsidy	NOUN
taxlaw-12713	1066	44	–	–	PUNCT
taxlaw-12713	1066	45	except	except	SCONJ
taxlaw-12713	1066	46	for	for	ADP
taxlaw-12713	1066	47	when	when	SCONJ
taxlaw-12713	1066	48	it	it	PRON
taxlaw-12713	1066	49	is	be	AUX
taxlaw-12713	1066	50	,	,	PUNCT
taxlaw-12713	1066	51	172	172	NUM
taxlaw-12713	1066	52	tax	tax	NOUN
taxlaw-12713	1066	53	notes	note	NOUN
taxlaw-12713	1066	54	fed	feed	VERB
taxlaw-12713	1066	55	.	.	PUNCT
taxlaw-12713	1067	1	1887	1887	NUM
taxlaw-12713	1067	2	(	(	PUNCT
taxlaw-12713	1067	3	sept	sept	PROPN
taxlaw-12713	1067	4	.	.	PROPN
taxlaw-12713	1067	5	20	20	NUM
taxlaw-12713	1067	6	,	,	PUNCT
taxlaw-12713	1067	7	2021	2021	NUM
taxlaw-12713	1067	8	)	)	PUNCT
taxlaw-12713	1067	9	.	.	PUNCT
taxlaw-12713	1068	1	342	342	NUM
taxlaw-12713	1068	2	regan	regan	NOUN
taxlaw-12713	1068	3	v.	v.	ADP
taxlaw-12713	1068	4	tax’n	tax’n	NOUN
taxlaw-12713	1068	5	with	with	ADP
taxlaw-12713	1068	6	representation	representation	NOUN
taxlaw-12713	1068	7	of	of	ADP
taxlaw-12713	1068	8	wash	wash	NOUN
taxlaw-12713	1068	9	.	.	PUNCT
taxlaw-12713	1068	10	,	,	PUNCT
taxlaw-12713	1068	11	461	461	NUM
taxlaw-12713	1068	12	u.s	u.s	PROPN
taxlaw-12713	1068	13	.	.	PROPN
taxlaw-12713	1068	14	540	540	NUM
taxlaw-12713	1068	15	,	,	PUNCT
taxlaw-12713	1068	16	544	544	NUM
taxlaw-12713	1068	17	(	(	PUNCT
taxlaw-12713	1068	18	1983	1983	NUM
taxlaw-12713	1068	19	)	)	PUNCT
taxlaw-12713	1068	20	.	.	PUNCT
taxlaw-12713	1069	1	343	343	NUM
taxlaw-12713	1069	2	i.r.c	i.r.c	NOUN
taxlaw-12713	1069	3	.	.	PUNCT
taxlaw-12713	1070	1	§	§	PROPN
taxlaw-12713	1070	2	11	11	NUM
taxlaw-12713	1070	3	.	.	PUNCT
taxlaw-12713	1070	4	2024	2024	NUM
taxlaw-12713	1070	5	]	]	PUNCT
taxlaw-12713	1070	6	keep	keep	VERB
taxlaw-12713	1070	7	charitable	charitable	ADJ
taxlaw-12713	1070	8	oversight	oversight	NOUN
taxlaw-12713	1070	9	171	171	NUM
taxlaw-12713	1070	10	contribution	contribution	NOUN
taxlaw-12713	1070	11	deduction	deduction	NOUN
taxlaw-12713	1070	12	,	,	PUNCT
taxlaw-12713	1070	13	which	which	PRON
taxlaw-12713	1070	14	is	be	AUX
taxlaw-12713	1070	15	potentially	potentially	ADV
taxlaw-12713	1070	16	deductible	deductible	ADJ
taxlaw-12713	1070	17	from	from	ADP
taxlaw-12713	1070	18	the	the	DET
taxlaw-12713	1070	19	federal	federal	ADJ
taxlaw-12713	1070	20	income	income	NOUN
taxlaw-12713	1070	21	,	,	PUNCT
taxlaw-12713	1070	22	gift	gift	NOUN
taxlaw-12713	1070	23	,	,	PUNCT
taxlaw-12713	1070	24	and	and	CCONJ
taxlaw-12713	1070	25	estate	estate	NOUN
taxlaw-12713	1070	26	taxes	taxis	NOUN
taxlaw-12713	1070	27	by	by	ADP
taxlaw-12713	1070	28	the	the	DET
taxlaw-12713	1070	29	donor.344	donor.344	NOUN
taxlaw-12713	1070	30	this	this	DET
taxlaw-12713	1070	31	benefit	benefit	NOUN
taxlaw-12713	1070	32	is	be	AUX
taxlaw-12713	1070	33	considered	consider	VERB
taxlaw-12713	1070	34	to	to	PART
taxlaw-12713	1070	35	be	be	AUX
taxlaw-12713	1070	36	a	a	DET
taxlaw-12713	1070	37	subsidy	subsidy	NOUN
taxlaw-12713	1070	38	,	,	PUNCT
taxlaw-12713	1070	39	though	though	SCONJ
taxlaw-12713	1070	40	the	the	DET
taxlaw-12713	1070	41	income	income	NOUN
taxlaw-12713	1070	42	tax	tax	NOUN
taxlaw-12713	1070	43	subsidy	subsidy	NOUN
taxlaw-12713	1070	44	is	be	AUX
taxlaw-12713	1070	45	only	only	ADV
taxlaw-12713	1070	46	available	available	ADJ
taxlaw-12713	1070	47	to	to	ADP
taxlaw-12713	1070	48	a	a	DET
taxlaw-12713	1070	49	small	small	ADJ
taxlaw-12713	1070	50	cohort	cohort	NOUN
taxlaw-12713	1070	51	of	of	ADP
taxlaw-12713	1070	52	high	high	ADJ
taxlaw-12713	1070	53	-	-	PUNCT
taxlaw-12713	1070	54	income	income	NOUN
taxlaw-12713	1070	55	earners	earner	NOUN
taxlaw-12713	1070	56	today	today	NOUN
taxlaw-12713	1070	57	,	,	PUNCT
taxlaw-12713	1070	58	perhaps	perhaps	ADV
taxlaw-12713	1070	59	around	around	ADP
taxlaw-12713	1070	60	9	9	NUM
taxlaw-12713	1070	61	%	%	NOUN
taxlaw-12713	1070	62	of	of	ADP
taxlaw-12713	1070	63	federal	federal	ADJ
taxlaw-12713	1070	64	income	income	NOUN
taxlaw-12713	1070	65	tax	tax	NOUN
taxlaw-12713	1070	66	filers.345	filers.345	PROPN
taxlaw-12713	1070	67	this	this	DET
taxlaw-12713	1070	68	benefit	benefit	NOUN
taxlaw-12713	1070	69	is	be	AUX
taxlaw-12713	1070	70	thus	thus	ADV
taxlaw-12713	1070	71	available	available	ADJ
taxlaw-12713	1070	72	almost	almost	ADV
taxlaw-12713	1070	73	exclusively	exclusively	ADV
taxlaw-12713	1070	74	to	to	ADP
taxlaw-12713	1070	75	top	top	ADJ
taxlaw-12713	1070	76	-	-	PUNCT
taxlaw-12713	1070	77	income	income	NOUN
taxlaw-12713	1070	78	earners	earner	NOUN
taxlaw-12713	1070	79	.	.	PUNCT
taxlaw-12713	1071	1	local	local	ADJ
taxlaw-12713	1071	2	property	property	NOUN
taxlaw-12713	1071	3	tax	tax	NOUN
taxlaw-12713	1071	4	exemptions	exemption	NOUN
taxlaw-12713	1071	5	result	result	VERB
taxlaw-12713	1071	6	in	in	ADP
taxlaw-12713	1071	7	significant	significant	ADJ
taxlaw-12713	1071	8	amounts	amount	NOUN
taxlaw-12713	1071	9	of	of	ADP
taxlaw-12713	1071	10	forgone	forgone	ADJ
taxlaw-12713	1071	11	tax	tax	NOUN
taxlaw-12713	1071	12	revenue	revenue	NOUN
taxlaw-12713	1071	13	that	that	PRON
taxlaw-12713	1071	14	state	state	NOUN
taxlaw-12713	1071	15	and	and	CCONJ
taxlaw-12713	1071	16	local	local	ADJ
taxlaw-12713	1071	17	authorities	authority	NOUN
taxlaw-12713	1071	18	fight	fight	VERB
taxlaw-12713	1071	19	over	over	ADP
taxlaw-12713	1071	20	with	with	ADP
taxlaw-12713	1071	21	hospitals	hospital	NOUN
taxlaw-12713	1071	22	and	and	CCONJ
taxlaw-12713	1071	23	other	other	ADJ
taxlaw-12713	1071	24	charities	charity	NOUN
taxlaw-12713	1071	25	relatively	relatively	ADV
taxlaw-12713	1071	26	often.346	often.346	VERB
taxlaw-12713	1071	27	there	there	PRON
taxlaw-12713	1071	28	is	be	VERB
taxlaw-12713	1071	29	a	a	DET
taxlaw-12713	1071	30	debate	debate	NOUN
taxlaw-12713	1071	31	as	as	ADV
taxlaw-12713	1071	32	well	well	ADV
taxlaw-12713	1071	33	regarding	regard	VERB
taxlaw-12713	1071	34	whether	whether	SCONJ
taxlaw-12713	1071	35	exemption	exemption	NOUN
taxlaw-12713	1071	36	from	from	ADP
taxlaw-12713	1071	37	property	property	NOUN
taxlaw-12713	1071	38	tax	tax	NOUN
taxlaw-12713	1071	39	is	be	AUX
taxlaw-12713	1071	40	a	a	DET
taxlaw-12713	1071	41	subsidy	subsidy	NOUN
taxlaw-12713	1071	42	or	or	CCONJ
taxlaw-12713	1071	43	is	be	AUX
taxlaw-12713	1071	44	simply	simply	ADV
taxlaw-12713	1071	45	part	part	NOUN
taxlaw-12713	1071	46	of	of	ADP
taxlaw-12713	1071	47	the	the	DET
taxlaw-12713	1071	48	base.347	base.347	NOUN
taxlaw-12713	1071	49	but	but	CCONJ
taxlaw-12713	1071	50	it	it	PRON
taxlaw-12713	1071	51	is	be	AUX
taxlaw-12713	1071	52	hard	hard	ADJ
taxlaw-12713	1071	53	to	to	PART
taxlaw-12713	1071	54	understand	understand	VERB
taxlaw-12713	1071	55	what	what	DET
taxlaw-12713	1071	56	theory	theory	NOUN
taxlaw-12713	1071	57	justifies	justify	VERB
taxlaw-12713	1071	58	the	the	DET
taxlaw-12713	1071	59	granting	granting	NOUN
taxlaw-12713	1071	60	of	of	ADP
taxlaw-12713	1071	61	large	large	ADJ
taxlaw-12713	1071	62	property	property	NOUN
taxlaw-12713	1071	63	tax	tax	NOUN
taxlaw-12713	1071	64	exemptions	exemption	NOUN
taxlaw-12713	1071	65	to	to	ADP
taxlaw-12713	1071	66	organizations	organization	NOUN
taxlaw-12713	1071	67	like	like	ADP
taxlaw-12713	1071	68	hospitals	hospital	NOUN
taxlaw-12713	1071	69	and	and	CCONJ
taxlaw-12713	1071	70	universities	university	NOUN
taxlaw-12713	1071	71	.	.	PUNCT
taxlaw-12713	1072	1	there	there	PRON
taxlaw-12713	1072	2	are	be	VERB
taxlaw-12713	1072	3	numerous	numerous	ADJ
taxlaw-12713	1072	4	other	other	ADJ
taxlaw-12713	1072	5	benefits,348	benefits,348	NOUN
taxlaw-12713	1072	6	including	include	VERB
taxlaw-12713	1072	7	the	the	DET
taxlaw-12713	1072	8	ability	ability	NOUN
taxlaw-12713	1072	9	to	to	PART
taxlaw-12713	1072	10	issue	issue	VERB
taxlaw-12713	1072	11	taxexempt	taxexempt	ADJ
taxlaw-12713	1072	12	bonds.349	bonds.349	NOUN
taxlaw-12713	1072	13	these	these	DET
taxlaw-12713	1072	14	benefits	benefit	NOUN
taxlaw-12713	1072	15	primarily	primarily	ADV
taxlaw-12713	1072	16	turn	turn	VERB
taxlaw-12713	1072	17	upon	upon	SCONJ
taxlaw-12713	1072	18	whether	whether	SCONJ
taxlaw-12713	1072	19	an	an	DET
taxlaw-12713	1072	20	organization	organization	NOUN
taxlaw-12713	1072	21	meets	meet	VERB
taxlaw-12713	1072	22	the	the	DET
taxlaw-12713	1072	23	requirements	requirement	NOUN
taxlaw-12713	1072	24	to	to	PART
taxlaw-12713	1072	25	further	further	VERB
taxlaw-12713	1072	26	a	a	DET
taxlaw-12713	1072	27	charitable	charitable	ADJ
taxlaw-12713	1072	28	purpose	purpose	NOUN
taxlaw-12713	1072	29	under	under	ADP
taxlaw-12713	1072	30	section	section	NOUN
taxlaw-12713	1072	31	501(c)(3	501(c)(3	NOUN
taxlaw-12713	1072	32	)	)	PUNCT
taxlaw-12713	1072	33	of	of	ADP
taxlaw-12713	1072	34	the	the	DET
taxlaw-12713	1072	35	code	code	NOUN
taxlaw-12713	1072	36	.	.	PUNCT
taxlaw-12713	1073	1	who	who	PRON
taxlaw-12713	1073	2	has	have	VERB
taxlaw-12713	1073	3	access	access	NOUN
taxlaw-12713	1073	4	to	to	ADP
taxlaw-12713	1073	5	these	these	DET
taxlaw-12713	1073	6	benefits	benefit	NOUN
taxlaw-12713	1073	7	?	?	PUNCT
taxlaw-12713	1074	1	anyone	anyone	PRON
taxlaw-12713	1074	2	can	can	AUX
taxlaw-12713	1074	3	form	form	VERB
taxlaw-12713	1074	4	a	a	DET
taxlaw-12713	1074	5	section	section	NOUN
taxlaw-12713	1074	6	501(c)(3	501(c)(3	NOUN
taxlaw-12713	1074	7	)	)	PUNCT
taxlaw-12713	1074	8	charitable	charitable	ADJ
taxlaw-12713	1074	9	organization	organization	NOUN
taxlaw-12713	1074	10	,	,	PUNCT
taxlaw-12713	1074	11	and	and	CCONJ
taxlaw-12713	1074	12	they	they	PRON
taxlaw-12713	1074	13	can	can	AUX
taxlaw-12713	1074	14	be	be	AUX
taxlaw-12713	1074	15	formed	form	VERB
taxlaw-12713	1074	16	to	to	PART
taxlaw-12713	1074	17	further	further	VERB
taxlaw-12713	1074	18	any	any	DET
taxlaw-12713	1074	19	purpose	purpose	NOUN
taxlaw-12713	1074	20	that	that	PRON
taxlaw-12713	1074	21	is	be	AUX
taxlaw-12713	1074	22	charitable	charitable	ADJ
taxlaw-12713	1074	23	.	.	PUNCT
taxlaw-12713	1075	1	nevertheless	nevertheless	ADV
taxlaw-12713	1075	2	,	,	PUNCT
taxlaw-12713	1075	3	because	because	SCONJ
taxlaw-12713	1075	4	of	of	ADP
taxlaw-12713	1075	5	the	the	DET
taxlaw-12713	1075	6	complexity	complexity	NOUN
taxlaw-12713	1075	7	of	of	ADP
taxlaw-12713	1075	8	forming	form	VERB
taxlaw-12713	1075	9	and	and	CCONJ
taxlaw-12713	1075	10	operating	operate	VERB
taxlaw-12713	1075	11	a	a	DET
taxlaw-12713	1075	12	charitable	charitable	ADJ
taxlaw-12713	1075	13	organization	organization	NOUN
taxlaw-12713	1075	14	,	,	PUNCT
taxlaw-12713	1075	15	access	access	NOUN
taxlaw-12713	1075	16	to	to	ADP
taxlaw-12713	1075	17	these	these	DET
taxlaw-12713	1075	18	benefits	benefit	NOUN
taxlaw-12713	1075	19	likely	likely	ADV
taxlaw-12713	1075	20	accrues	accrue	VERB
taxlaw-12713	1075	21	in	in	ADP
taxlaw-12713	1075	22	much	much	ADV
taxlaw-12713	1075	23	greater	great	ADJ
taxlaw-12713	1075	24	amounts	amount	NOUN
taxlaw-12713	1075	25	to	to	ADP
taxlaw-12713	1075	26	those	those	PRON
taxlaw-12713	1075	27	who	who	PRON
taxlaw-12713	1075	28	are	be	AUX
taxlaw-12713	1075	29	educated	educate	VERB
taxlaw-12713	1075	30	and	and	CCONJ
taxlaw-12713	1075	31	those	those	PRON
taxlaw-12713	1075	32	with	with	ADP
taxlaw-12713	1075	33	wealth.350	wealth.350	PRON
taxlaw-12713	1075	34	as	as	SCONJ
taxlaw-12713	1075	35	noted	note	VERB
taxlaw-12713	1075	36	above	above	ADV
taxlaw-12713	1075	37	,	,	PUNCT
taxlaw-12713	1075	38	the	the	DET
taxlaw-12713	1075	39	charitable	charitable	ADJ
taxlaw-12713	1075	40	contribution	contribution	NOUN
taxlaw-12713	1075	41	deduction	deduction	NOUN
taxlaw-12713	1075	42	is	be	AUX
taxlaw-12713	1075	43	almost	almost	ADV
taxlaw-12713	1075	44	exclusively	exclusively	ADV
taxlaw-12713	1075	45	available	available	ADJ
taxlaw-12713	1075	46	to	to	ADP
taxlaw-12713	1075	47	high	high	ADJ
taxlaw-12713	1075	48	-	-	PUNCT
taxlaw-12713	1075	49	income	income	NOUN
taxlaw-12713	1075	50	and	and	CCONJ
taxlaw-12713	1075	51	wealthy	wealthy	ADJ
taxlaw-12713	1075	52	individuals	individual	NOUN
taxlaw-12713	1075	53	.	.	PUNCT
taxlaw-12713	1076	1	because	because	SCONJ
taxlaw-12713	1076	2	of	of	ADP
taxlaw-12713	1076	3	a	a	DET
taxlaw-12713	1076	4	generous	generous	ADJ
taxlaw-12713	1076	5	standard	standard	ADJ
taxlaw-12713	1076	6	deduction	deduction	NOUN
taxlaw-12713	1076	7	,	,	PUNCT
taxlaw-12713	1076	8	only	only	ADV
taxlaw-12713	1076	9	about	about	ADV
taxlaw-12713	1076	10	9	9	NUM
taxlaw-12713	1076	11	%	%	NOUN
taxlaw-12713	1076	12	of	of	ADP
taxlaw-12713	1076	13	taxpayers	taxpayer	NOUN
taxlaw-12713	1076	14	have	have	VERB
taxlaw-12713	1076	15	the	the	DET
taxlaw-12713	1076	16	itemized	itemize	VERB
taxlaw-12713	1076	17	deductions	deduction	NOUN
taxlaw-12713	1076	18	necessary	necessary	ADJ
taxlaw-12713	1076	19	to	to	PART
taxlaw-12713	1076	20	allow	allow	VERB
taxlaw-12713	1076	21	them	they	PRON
taxlaw-12713	1076	22	to	to	PART
taxlaw-12713	1076	23	make	make	VERB
taxlaw-12713	1076	24	use	use	NOUN
taxlaw-12713	1076	25	of	of	ADP
taxlaw-12713	1076	26	the	the	DET
taxlaw-12713	1076	27	charitable	charitable	ADJ
taxlaw-12713	1076	28	contribution	contribution	NOUN
taxlaw-12713	1076	29	deduction.351	deduction.351	VERB
taxlaw-12713	1076	30	the	the	DET
taxlaw-12713	1076	31	federal	federal	ADJ
taxlaw-12713	1076	32	gift352	gift352	PROPN
taxlaw-12713	1076	33	and	and	CCONJ
taxlaw-12713	1076	34	estate	estate	PROPN
taxlaw-12713	1076	35	tax353	tax353	PROPN
taxlaw-12713	1076	36	also	also	ADV
taxlaw-12713	1076	37	provides	provide	VERB
taxlaw-12713	1076	38	charitable	charitable	ADJ
taxlaw-12713	1076	39	contribution	contribution	NOUN
taxlaw-12713	1076	40	deductions.354	deductions.354	ADP
taxlaw-12713	1076	41	an	an	DET
taxlaw-12713	1076	42	individual	individual	NOUN
taxlaw-12713	1076	43	generally	generally	ADV
taxlaw-12713	1076	44	has	have	VERB
taxlaw-12713	1076	45	to	to	PART
taxlaw-12713	1076	46	have	have	VERB
taxlaw-12713	1076	47	in	in	ADP
taxlaw-12713	1076	48	the	the	DET
taxlaw-12713	1076	49	tens	ten	NOUN
taxlaw-12713	1076	50	of	of	ADP
taxlaw-12713	1076	51	millions	million	NOUN
taxlaw-12713	1076	52	of	of	ADP
taxlaw-12713	1076	53	dollars	dollar	NOUN
taxlaw-12713	1076	54	of	of	ADP
taxlaw-12713	1076	55	wealth	wealth	NOUN
taxlaw-12713	1076	56	in	in	ADP
taxlaw-12713	1076	57	order	order	NOUN
taxlaw-12713	1076	58	to	to	PART
taxlaw-12713	1076	59	be	be	AUX
taxlaw-12713	1076	60	subject	subject	ADJ
taxlaw-12713	1076	61	to	to	ADP
taxlaw-12713	1076	62	those	those	DET
taxlaw-12713	1076	63	taxes	taxis	NOUN
taxlaw-12713	1076	64	in	in	ADP
taxlaw-12713	1076	65	the	the	DET
taxlaw-12713	1076	66	first	first	ADJ
taxlaw-12713	1076	67	place	place	NOUN
taxlaw-12713	1076	68	.	.	PUNCT
taxlaw-12713	1077	1	while	while	SCONJ
taxlaw-12713	1077	2	low	low	ADJ
taxlaw-12713	1077	3	-	-	PUNCT
taxlaw-12713	1077	4	income	income	NOUN
taxlaw-12713	1077	5	individuals	individual	NOUN
taxlaw-12713	1077	6	are	be	AUX
taxlaw-12713	1077	7	sometimes	sometimes	ADV
taxlaw-12713	1077	8	beneficiaries	beneficiary	NOUN
taxlaw-12713	1077	9	of	of	ADP
taxlaw-12713	1077	10	direct	direct	ADJ
taxlaw-12713	1077	11	charity	charity	NOUN
taxlaw-12713	1077	12	,	,	PUNCT
taxlaw-12713	1077	13	they	they	PRON
taxlaw-12713	1077	14	are	be	AUX
taxlaw-12713	1077	15	not	not	PART
taxlaw-12713	1077	16	the	the	DET
taxlaw-12713	1077	17	primary	primary	ADJ
taxlaw-12713	1077	18	beneficiaries	beneficiary	NOUN
taxlaw-12713	1077	19	of	of	ADP
taxlaw-12713	1077	20	these	these	DET
taxlaw-12713	1077	21	organizations	organization	NOUN
taxlaw-12713	1077	22	.	.	PUNCT
taxlaw-12713	1078	1	higher	high	ADJ
taxlaw-12713	1078	2	education	education	NOUN
taxlaw-12713	1078	3	,	,	PUNCT
taxlaw-12713	1078	4	hospitals	hospital	NOUN
taxlaw-12713	1078	5	,	,	PUNCT
taxlaw-12713	1078	6	and	and	CCONJ
taxlaw-12713	1078	7	churches	church	NOUN
taxlaw-12713	1078	8	are	be	AUX
taxlaw-12713	1078	9	some	some	PRON
taxlaw-12713	1078	10	of	of	ADP
taxlaw-12713	1078	11	the	the	DET
taxlaw-12713	1078	12	largest	large	ADJ
taxlaw-12713	1078	13	parts	part	NOUN
taxlaw-12713	1078	14	of	of	ADP
taxlaw-12713	1078	15	the	the	DET
taxlaw-12713	1078	16	charitable	charitable	ADJ
taxlaw-12713	1078	17	sector	sector	NOUN
taxlaw-12713	1078	18	,	,	PUNCT
taxlaw-12713	1078	19	and	and	CCONJ
taxlaw-12713	1078	20	each	each	PRON
taxlaw-12713	1078	21	of	of	ADP
taxlaw-12713	1078	22	these	these	PRON
taxlaw-12713	1078	23	often	often	ADV
taxlaw-12713	1078	24	benefits	benefit	VERB
taxlaw-12713	1078	25	middle	middle	ADJ
taxlaw-12713	1078	26	-	-	PUNCT
taxlaw-12713	1078	27	class	class	NOUN
taxlaw-12713	1078	28	and	and	CCONJ
taxlaw-12713	1078	29	very	very	ADV
taxlaw-12713	1078	30	wealthy	wealthy	ADJ
taxlaw-12713	1078	31	individuals	individual	NOUN
taxlaw-12713	1078	32	.	.	PUNCT
taxlaw-12713	1079	1	344	344	NUM
taxlaw-12713	1079	2	i.r.c	i.r.c	NOUN
taxlaw-12713	1079	3	.	.	PUNCT
taxlaw-12713	1080	1	§	§	PROPN
taxlaw-12713	1080	2	§	§	PROPN
taxlaw-12713	1080	3	170	170	NUM
taxlaw-12713	1080	4	,	,	PUNCT
taxlaw-12713	1080	5	2055	2055	NUM
taxlaw-12713	1080	6	,	,	PUNCT
taxlaw-12713	1080	7	&	&	CCONJ
taxlaw-12713	1080	8	2522	2522	NUM
taxlaw-12713	1080	9	.	.	PUNCT
taxlaw-12713	1081	1	345	345	NUM
taxlaw-12713	1081	2	hackney	hackney	PROPN
taxlaw-12713	1081	3	,	,	PUNCT
taxlaw-12713	1081	4	supra	supra	PROPN
taxlaw-12713	1081	5	note	note	PROPN
taxlaw-12713	1081	6	10	10	NUM
taxlaw-12713	1081	7	,	,	PUNCT
taxlaw-12713	1081	8	at	at	ADP
taxlaw-12713	1081	9	771	771	NUM
taxlaw-12713	1081	10	;	;	PUNCT
taxlaw-12713	1081	11	see	see	VERB
taxlaw-12713	1081	12	also	also	ADV
taxlaw-12713	1081	13	tax	tax	NOUN
taxlaw-12713	1081	14	pol’y	pol’y	NOUN
taxlaw-12713	1081	15	ctr	ctr	PROPN
taxlaw-12713	1081	16	.	.	PROPN
taxlaw-12713	1081	17	,	,	PUNCT
taxlaw-12713	1081	18	briefing	briefing	NOUN
taxlaw-12713	1081	19	book	book	NOUN
taxlaw-12713	1081	20	:	:	PUNCT
taxlaw-12713	1081	21	how	how	SCONJ
taxlaw-12713	1081	22	did	do	AUX
taxlaw-12713	1081	23	the	the	DET
taxlaw-12713	1081	24	tcja	tcja	NOUN
taxlaw-12713	1081	25	affect	affect	VERB
taxlaw-12713	1081	26	incentives	incentive	NOUN
taxlaw-12713	1081	27	for	for	ADP
taxlaw-12713	1081	28	charitable	charitable	ADJ
taxlaw-12713	1081	29	giving	giving	NOUN
taxlaw-12713	1081	30	?	?	PUNCT
taxlaw-12713	1082	1	342–345	342–345	NUM
taxlaw-12713	1082	2	.	.	PUNCT
taxlaw-12713	1083	1	346	346	NUM
taxlaw-12713	1083	2	fishman	fishman	NOUN
taxlaw-12713	1083	3	et	et	PROPN
taxlaw-12713	1083	4	al	al	PROPN
taxlaw-12713	1083	5	.	.	PROPN
taxlaw-12713	1083	6	,	,	PUNCT
taxlaw-12713	1083	7	supra	supra	PROPN
taxlaw-12713	1083	8	note	note	NOUN
taxlaw-12713	1083	9	30	30	NUM
taxlaw-12713	1083	10	,	,	PUNCT
taxlaw-12713	1083	11	at	at	ADP
taxlaw-12713	1083	12	411–15	411–15	NUM
taxlaw-12713	1083	13	(	(	PUNCT
taxlaw-12713	1083	14	discussing	discuss	VERB
taxlaw-12713	1083	15	the	the	DET
taxlaw-12713	1083	16	battles	battle	NOUN
taxlaw-12713	1083	17	over	over	ADP
taxlaw-12713	1083	18	property	property	NOUN
taxlaw-12713	1083	19	tax	tax	NOUN
taxlaw-12713	1083	20	exemptions	exemption	NOUN
taxlaw-12713	1083	21	)	)	PUNCT
taxlaw-12713	1083	22	.	.	PUNCT
taxlaw-12713	1084	1	347	347	NUM
taxlaw-12713	1084	2	evelyn	evelyn	PROPN
taxlaw-12713	1084	3	brody	brody	PROPN
taxlaw-12713	1084	4	,	,	PUNCT
taxlaw-12713	1084	5	legal	legal	ADJ
taxlaw-12713	1084	6	theories	theory	NOUN
taxlaw-12713	1084	7	of	of	ADP
taxlaw-12713	1084	8	tax	tax	NOUN
taxlaw-12713	1084	9	exemption	exemption	NOUN
taxlaw-12713	1084	10	:	:	PUNCT
taxlaw-12713	1084	11	a	a	DET
taxlaw-12713	1084	12	sovereignty	sovereignty	NOUN
taxlaw-12713	1084	13	perspective	perspective	NOUN
taxlaw-12713	1084	14	,	,	PUNCT
taxlaw-12713	1084	15	in	in	ADP
taxlaw-12713	1084	16	property	property	NOUN
taxlaw-12713	1084	17	-	-	PUNCT
taxlaw-12713	1084	18	tax	tax	NOUN
taxlaw-12713	1084	19	exemption	exemption	NOUN
taxlaw-12713	1084	20	for	for	ADP
taxlaw-12713	1084	21	charities	charity	NOUN
taxlaw-12713	1084	22	:	:	PUNCT
taxlaw-12713	1084	23	mapping	map	VERB
taxlaw-12713	1084	24	the	the	DET
taxlaw-12713	1084	25	battlefield	battlefield	NOUN
taxlaw-12713	1084	26	149–51	149–51	PROPN
taxlaw-12713	1084	27	(	(	PUNCT
taxlaw-12713	1084	28	evelyn	evelyn	PROPN
taxlaw-12713	1084	29	brody	brody	PROPN
taxlaw-12713	1084	30	ed	ed	PROPN
taxlaw-12713	1084	31	.	.	PROPN
taxlaw-12713	1084	32	,	,	PUNCT
taxlaw-12713	1084	33	2002	2002	NUM
taxlaw-12713	1084	34	)	)	PUNCT
taxlaw-12713	1084	35	.	.	PUNCT
taxlaw-12713	1085	1	348	348	NUM
taxlaw-12713	1085	2	see	see	VERB
taxlaw-12713	1085	3	bazil	bazil	PROPN
taxlaw-12713	1085	4	facchina	facchina	PROPN
taxlaw-12713	1085	5	et	et	PROPN
taxlaw-12713	1085	6	al	al	PROPN
taxlaw-12713	1085	7	.	.	PROPN
taxlaw-12713	1085	8	,	,	PUNCT
taxlaw-12713	1085	9	privileges	privilege	NOUN
taxlaw-12713	1085	10	&	&	CCONJ
taxlaw-12713	1085	11	(	(	PUNCT
taxlaw-12713	1085	12	and	and	CCONJ
taxlaw-12713	1085	13	)	)	PUNCT
taxlaw-12713	1085	14	exemptions	exemption	NOUN
taxlaw-12713	1085	15	enjoyed	enjoy	VERB
taxlaw-12713	1085	16	by	by	ADP
taxlaw-12713	1085	17	nonprofit	nonprofit	ADJ
taxlaw-12713	1085	18	organizations	organization	NOUN
taxlaw-12713	1085	19	,	,	PUNCT
taxlaw-12713	1085	20	28	28	NUM
taxlaw-12713	1085	21	u.s.f	u.s.f	ADJ
taxlaw-12713	1085	22	.	.	PUNCT
taxlaw-12713	1085	23	l.	l.	PROPN
taxlaw-12713	1085	24	rev	rev	PROPN
taxlaw-12713	1085	25	.	.	PROPN
taxlaw-12713	1085	26	85	85	NUM
taxlaw-12713	1085	27	(	(	PUNCT
taxlaw-12713	1085	28	1993	1993	NUM
taxlaw-12713	1085	29	)	)	PUNCT
taxlaw-12713	1085	30	.	.	PUNCT
taxlaw-12713	1086	1	349	349	NUM
taxlaw-12713	1086	2	i.r.c	i.r.c	NOUN
taxlaw-12713	1086	3	.	.	PUNCT
taxlaw-12713	1087	1	§	§	PROPN
taxlaw-12713	1087	2	145	145	NUM
taxlaw-12713	1087	3	.	.	PUNCT
taxlaw-12713	1087	4	350	350	NUM
taxlaw-12713	1087	5	this	this	PRON
taxlaw-12713	1087	6	gets	get	VERB
taxlaw-12713	1087	7	into	into	ADP
taxlaw-12713	1087	8	the	the	DET
taxlaw-12713	1087	9	incidence	incidence	NOUN
taxlaw-12713	1087	10	of	of	ADP
taxlaw-12713	1087	11	the	the	DET
taxlaw-12713	1087	12	benefit	benefit	NOUN
taxlaw-12713	1087	13	,	,	PUNCT
taxlaw-12713	1087	14	which	which	PRON
taxlaw-12713	1087	15	is	be	AUX
taxlaw-12713	1087	16	hard	hard	ADJ
taxlaw-12713	1087	17	to	to	PART
taxlaw-12713	1087	18	assess	assess	VERB
taxlaw-12713	1087	19	.	.	PUNCT
taxlaw-12713	1088	1	some	some	DET
taxlaw-12713	1088	2	poor	poor	ADJ
taxlaw-12713	1088	3	beneficiaries	beneficiary	NOUN
taxlaw-12713	1088	4	surely	surely	ADV
taxlaw-12713	1088	5	obtain	obtain	VERB
taxlaw-12713	1088	6	some	some	PRON
taxlaw-12713	1088	7	of	of	ADP
taxlaw-12713	1088	8	the	the	DET
taxlaw-12713	1088	9	benefit	benefit	NOUN
taxlaw-12713	1088	10	of	of	ADP
taxlaw-12713	1088	11	exemptions	exemption	NOUN
taxlaw-12713	1088	12	and	and	CCONJ
taxlaw-12713	1088	13	deductions	deduction	NOUN
taxlaw-12713	1088	14	but	but	CCONJ
taxlaw-12713	1088	15	given	give	VERB
taxlaw-12713	1088	16	the	the	DET
taxlaw-12713	1088	17	size	size	NOUN
taxlaw-12713	1088	18	of	of	ADP
taxlaw-12713	1088	19	hospitals	hospital	NOUN
taxlaw-12713	1088	20	and	and	CCONJ
taxlaw-12713	1088	21	universities	university	NOUN
taxlaw-12713	1088	22	and	and	CCONJ
taxlaw-12713	1088	23	the	the	DET
taxlaw-12713	1088	24	individuals	individual	NOUN
taxlaw-12713	1088	25	to	to	PART
taxlaw-12713	1088	26	whom	whom	PRON
taxlaw-12713	1088	27	they	they	PRON
taxlaw-12713	1088	28	cater	cater	VERB
taxlaw-12713	1088	29	it	it	PRON
taxlaw-12713	1088	30	is	be	AUX
taxlaw-12713	1088	31	highly	highly	ADV
taxlaw-12713	1088	32	unlikely	unlikely	ADJ
taxlaw-12713	1088	33	that	that	SCONJ
taxlaw-12713	1088	34	the	the	DET
taxlaw-12713	1088	35	benefits	benefit	NOUN
taxlaw-12713	1088	36	accrue	accrue	VERB
taxlaw-12713	1088	37	in	in	ADP
taxlaw-12713	1088	38	even	even	ADV
taxlaw-12713	1088	39	modest	modest	ADJ
taxlaw-12713	1088	40	amount	amount	NOUN
taxlaw-12713	1088	41	to	to	ADP
taxlaw-12713	1088	42	low	low	ADJ
taxlaw-12713	1088	43	-	-	PUNCT
taxlaw-12713	1088	44	income	income	NOUN
taxlaw-12713	1088	45	or	or	CCONJ
taxlaw-12713	1088	46	even	even	ADV
taxlaw-12713	1088	47	middle	middle	ADJ
taxlaw-12713	1088	48	-	-	PUNCT
taxlaw-12713	1088	49	income	income	NOUN
taxlaw-12713	1088	50	individuals	individual	NOUN
taxlaw-12713	1088	51	.	.	PUNCT
taxlaw-12713	1089	1	351	351	NUM
taxlaw-12713	1089	2	congress	congress	PROPN
taxlaw-12713	1089	3	raised	raise	VERB
taxlaw-12713	1089	4	the	the	DET
taxlaw-12713	1089	5	standard	standard	ADJ
taxlaw-12713	1089	6	deduction	deduction	NOUN
taxlaw-12713	1089	7	in	in	ADP
taxlaw-12713	1089	8	the	the	DET
taxlaw-12713	1089	9	2017	2017	NUM
taxlaw-12713	1089	10	tax	tax	NOUN
taxlaw-12713	1089	11	act	act	PROPN
taxlaw-12713	1089	12	,	,	PUNCT
taxlaw-12713	1089	13	sec	sec	PROPN
taxlaw-12713	1089	14	.	.	PROPN
taxlaw-12713	1089	15	11021	11021	NUM
taxlaw-12713	1089	16	,	,	PUNCT
taxlaw-12713	1089	17	pub	pub	NOUN
taxlaw-12713	1089	18	.	.	PUNCT
taxlaw-12713	1090	1	l.	l.	NOUN
taxlaw-12713	1090	2	115	115	NUM
taxlaw-12713	1090	3	-	-	SYM
taxlaw-12713	1090	4	97	97	NUM
taxlaw-12713	1090	5	(	(	PUNCT
taxlaw-12713	1090	6	dec	dec	PROPN
taxlaw-12713	1090	7	.	.	PROPN
taxlaw-12713	1090	8	22	22	NUM
taxlaw-12713	1090	9	,	,	PUNCT
taxlaw-12713	1090	10	2017	2017	NUM
taxlaw-12713	1090	11	)	)	PUNCT
taxlaw-12713	1090	12	.	.	PUNCT
taxlaw-12713	1091	1	the	the	DET
taxlaw-12713	1091	2	tax	tax	NOUN
taxlaw-12713	1091	3	policy	policy	NOUN
taxlaw-12713	1091	4	center	center	NOUN
taxlaw-12713	1091	5	for	for	ADP
taxlaw-12713	1091	6	instance	instance	NOUN
taxlaw-12713	1091	7	estimates	estimate	VERB
taxlaw-12713	1091	8	that	that	SCONJ
taxlaw-12713	1091	9	it	it	PRON
taxlaw-12713	1091	10	reduced	reduce	VERB
taxlaw-12713	1091	11	the	the	DET
taxlaw-12713	1091	12	number	number	NOUN
taxlaw-12713	1091	13	of	of	ADP
taxlaw-12713	1091	14	households	household	NOUN
taxlaw-12713	1091	15	deducting	deduct	VERB
taxlaw-12713	1091	16	their	their	PRON
taxlaw-12713	1091	17	charitable	charitable	ADJ
taxlaw-12713	1091	18	contributions	contribution	NOUN
taxlaw-12713	1091	19	from	from	ADP
taxlaw-12713	1091	20	21	21	NUM
taxlaw-12713	1091	21	%	%	NOUN
taxlaw-12713	1091	22	of	of	ADP
taxlaw-12713	1091	23	households	household	NOUN
taxlaw-12713	1091	24	to	to	ADP
taxlaw-12713	1091	25	about	about	ADV
taxlaw-12713	1091	26	9	9	NUM
taxlaw-12713	1091	27	%	%	NOUN
taxlaw-12713	1091	28	of	of	ADP
taxlaw-12713	1091	29	households	household	NOUN
taxlaw-12713	1091	30	.	.	PUNCT
taxlaw-12713	1092	1	tax	tax	NOUN
taxlaw-12713	1092	2	pol’y	pol’y	NOUN
taxlaw-12713	1092	3	ctr	ctr	PROPN
taxlaw-12713	1092	4	supra	supra	PROPN
taxlaw-12713	1092	5	note	note	PROPN
taxlaw-12713	1092	6	345	345	NUM
taxlaw-12713	1092	7	.	.	PUNCT
taxlaw-12713	1093	1	352	352	NUM
taxlaw-12713	1093	2	i.r.c	i.r.c	NOUN
taxlaw-12713	1093	3	.	.	PUNCT
taxlaw-12713	1094	1	§	§	PROPN
taxlaw-12713	1094	2	2501	2501	NUM
taxlaw-12713	1094	3	.	.	PUNCT
taxlaw-12713	1095	1	353	353	NUM
taxlaw-12713	1095	2	i.r.c	i.r.c	NOUN
taxlaw-12713	1095	3	.	.	PUNCT
taxlaw-12713	1096	1	§	§	PROPN
taxlaw-12713	1096	2	2001	2001	NUM
taxlaw-12713	1096	3	.	.	PUNCT
taxlaw-12713	1097	1	354	354	NUM
taxlaw-12713	1097	2	i.r.c	i.r.c	NOUN
taxlaw-12713	1097	3	.	.	PUNCT
taxlaw-12713	1098	1	§	§	PROPN
taxlaw-12713	1098	2	§	§	PROPN
taxlaw-12713	1098	3	2522	2522	NUM
taxlaw-12713	1098	4	,	,	PUNCT
taxlaw-12713	1098	5	2055	2055	NUM
taxlaw-12713	1098	6	.	.	PUNCT
taxlaw-12713	1099	1	172	172	NUM
taxlaw-12713	1099	2	columbia	columbia	PROPN
taxlaw-12713	1099	3	journal	journal	PROPN
taxlaw-12713	1099	4	of	of	ADP
taxlaw-12713	1099	5	tax	tax	NOUN
taxlaw-12713	1099	6	law	law	NOUN
taxlaw-12713	1100	1	[	[	X
taxlaw-12713	1100	2	vol	vol	NOUN
taxlaw-12713	1100	3	15:2	15:2	NUM
taxlaw-12713	1100	4	are	be	AUX
taxlaw-12713	1100	5	these	these	DET
taxlaw-12713	1100	6	groups	group	NOUN
taxlaw-12713	1100	7	part	part	NOUN
taxlaw-12713	1100	8	of	of	ADP
taxlaw-12713	1100	9	civil	civil	ADJ
taxlaw-12713	1100	10	society	society	NOUN
taxlaw-12713	1100	11	?	?	PUNCT
taxlaw-12713	1101	1	charities	charity	NOUN
taxlaw-12713	1101	2	are	be	AUX
taxlaw-12713	1101	3	absolutely	absolutely	ADV
taxlaw-12713	1101	4	a	a	DET
taxlaw-12713	1101	5	part	part	NOUN
taxlaw-12713	1101	6	of	of	ADP
taxlaw-12713	1101	7	the	the	DET
taxlaw-12713	1101	8	groups	group	NOUN
taxlaw-12713	1101	9	that	that	PRON
taxlaw-12713	1101	10	make	make	VERB
taxlaw-12713	1101	11	up	up	ADP
taxlaw-12713	1101	12	civil	civil	ADJ
taxlaw-12713	1101	13	society.355	society.355	NOUN
taxlaw-12713	1101	14	“	"	PUNCT
taxlaw-12713	1101	15	[	[	X
taxlaw-12713	1101	16	c]ivil	c]ivil	ADJ
taxlaw-12713	1101	17	society	society	NOUN
taxlaw-12713	1101	18	consists	consist	VERB
taxlaw-12713	1101	19	of	of	ADP
taxlaw-12713	1101	20	associations	association	NOUN
taxlaw-12713	1101	21	and	and	CCONJ
taxlaw-12713	1101	22	institutions	institution	NOUN
taxlaw-12713	1101	23	that	that	PRON
taxlaw-12713	1101	24	facilitate	facilitate	VERB
taxlaw-12713	1101	25	the	the	DET
taxlaw-12713	1101	26	formation	formation	NOUN
taxlaw-12713	1101	27	of	of	ADP
taxlaw-12713	1101	28	public	public	ADJ
taxlaw-12713	1101	29	opinions	opinion	NOUN
taxlaw-12713	1101	30	in	in	ADP
taxlaw-12713	1101	31	spaces	space	NOUN
taxlaw-12713	1101	32	located	locate	VERB
taxlaw-12713	1101	33	outside	outside	ADP
taxlaw-12713	1101	34	of	of	ADP
taxlaw-12713	1101	35	the	the	DET
taxlaw-12713	1101	36	for	for	ADP
taxlaw-12713	1101	37	-	-	PUNCT
taxlaw-12713	1101	38	profit	profit	NOUN
taxlaw-12713	1101	39	or	or	CCONJ
taxlaw-12713	1101	40	governmental	governmental	ADJ
taxlaw-12713	1101	41	sectors	sector	NOUN
taxlaw-12713	1101	42	.	.	PUNCT
taxlaw-12713	1102	1	”356	”356	NOUN
taxlaw-12713	1102	2	civil	civil	ADJ
taxlaw-12713	1102	3	society	society	NOUN
taxlaw-12713	1102	4	is	be	AUX
taxlaw-12713	1102	5	at	at	ADP
taxlaw-12713	1102	6	its	its	PRON
taxlaw-12713	1102	7	strongest	strong	ADJ
taxlaw-12713	1102	8	when	when	SCONJ
taxlaw-12713	1102	9	allowing	allow	VERB
taxlaw-12713	1102	10	citizens	citizen	NOUN
taxlaw-12713	1102	11	to	to	PART
taxlaw-12713	1102	12	generate	generate	VERB
taxlaw-12713	1102	13	ideas	idea	NOUN
taxlaw-12713	1102	14	of	of	ADP
taxlaw-12713	1102	15	the	the	DET
taxlaw-12713	1102	16	good	good	NOUN
taxlaw-12713	1102	17	to	to	PART
taxlaw-12713	1102	18	further	further	VERB
taxlaw-12713	1102	19	through	through	ADP
taxlaw-12713	1102	20	government	government	NOUN
taxlaw-12713	1102	21	and	and	CCONJ
taxlaw-12713	1102	22	to	to	PART
taxlaw-12713	1102	23	bring	bring	VERB
taxlaw-12713	1102	24	that	that	DET
taxlaw-12713	1102	25	information	information	NOUN
taxlaw-12713	1102	26	to	to	ADP
taxlaw-12713	1102	27	legislators	legislator	NOUN
taxlaw-12713	1102	28	for	for	ADP
taxlaw-12713	1102	29	hopeful	hopeful	ADJ
taxlaw-12713	1102	30	enactment	enactment	NOUN
taxlaw-12713	1102	31	.	.	PUNCT
taxlaw-12713	1103	1	it	it	PRON
taxlaw-12713	1103	2	tends	tend	VERB
taxlaw-12713	1103	3	to	to	PART
taxlaw-12713	1103	4	also	also	ADV
taxlaw-12713	1103	5	be	be	AUX
taxlaw-12713	1103	6	a	a	DET
taxlaw-12713	1103	7	major	major	ADJ
taxlaw-12713	1103	8	protector	protector	NOUN
taxlaw-12713	1103	9	of	of	ADP
taxlaw-12713	1103	10	our	our	PRON
taxlaw-12713	1103	11	civic	civic	ADJ
taxlaw-12713	1103	12	freedoms	freedom	NOUN
taxlaw-12713	1103	13	like	like	ADP
taxlaw-12713	1103	14	that	that	PRON
taxlaw-12713	1103	15	of	of	ADP
taxlaw-12713	1103	16	speech	speech	NOUN
taxlaw-12713	1103	17	and	and	CCONJ
taxlaw-12713	1103	18	association	association	NOUN
taxlaw-12713	1103	19	.	.	PUNCT
taxlaw-12713	1104	1	charitable	charitable	ADJ
taxlaw-12713	1104	2	groups	group	NOUN
taxlaw-12713	1104	3	arguably	arguably	ADV
taxlaw-12713	1104	4	go	go	VERB
taxlaw-12713	1104	5	beyond	beyond	ADP
taxlaw-12713	1104	6	civil	civil	ADJ
taxlaw-12713	1104	7	society	society	NOUN
taxlaw-12713	1104	8	when	when	SCONJ
taxlaw-12713	1104	9	they	they	PRON
taxlaw-12713	1104	10	directly	directly	ADV
taxlaw-12713	1104	11	carry	carry	VERB
taxlaw-12713	1104	12	out	out	ADP
taxlaw-12713	1104	13	activities	activity	NOUN
taxlaw-12713	1104	14	that	that	PRON
taxlaw-12713	1104	15	we	we	PRON
taxlaw-12713	1104	16	might	might	AUX
taxlaw-12713	1104	17	think	think	VERB
taxlaw-12713	1104	18	of	of	ADP
taxlaw-12713	1104	19	as	as	ADV
taxlaw-12713	1104	20	governmental	governmental	ADJ
taxlaw-12713	1104	21	,	,	PUNCT
taxlaw-12713	1104	22	which	which	PRON
taxlaw-12713	1104	23	ought	ought	AUX
taxlaw-12713	1104	24	to	to	PART
taxlaw-12713	1104	25	have	have	VERB
taxlaw-12713	1104	26	the	the	DET
taxlaw-12713	1104	27	“	"	PUNCT
taxlaw-12713	1104	28	buy	buy	VERB
taxlaw-12713	1104	29	-	-	PUNCT
taxlaw-12713	1104	30	in	in	NOUN
taxlaw-12713	1104	31	”	"	PUNCT
taxlaw-12713	1104	32	of	of	ADP
taxlaw-12713	1104	33	society	society	NOUN
taxlaw-12713	1104	34	generally	generally	ADV
taxlaw-12713	1104	35	.	.	PUNCT
taxlaw-12713	1105	1	what	what	PRON
taxlaw-12713	1105	2	relationship	relationship	NOUN
taxlaw-12713	1105	3	is	be	AUX
taxlaw-12713	1105	4	ideal	ideal	ADJ
taxlaw-12713	1105	5	between	between	ADP
taxlaw-12713	1105	6	charity	charity	NOUN
taxlaw-12713	1105	7	and	and	CCONJ
taxlaw-12713	1105	8	the	the	DET
taxlaw-12713	1105	9	state	state	NOUN
taxlaw-12713	1105	10	?	?	PUNCT
taxlaw-12713	1106	1	as	as	ADP
taxlaw-12713	1106	2	part	part	NOUN
taxlaw-12713	1106	3	of	of	ADP
taxlaw-12713	1106	4	civil	civil	ADJ
taxlaw-12713	1106	5	society	society	NOUN
taxlaw-12713	1106	6	,	,	PUNCT
taxlaw-12713	1106	7	the	the	DET
taxlaw-12713	1106	8	relationship	relationship	NOUN
taxlaw-12713	1106	9	of	of	ADP
taxlaw-12713	1106	10	charity	charity	NOUN
taxlaw-12713	1106	11	to	to	ADP
taxlaw-12713	1106	12	the	the	DET
taxlaw-12713	1106	13	government	government	NOUN
taxlaw-12713	1106	14	is	be	AUX
taxlaw-12713	1106	15	necessarily	necessarily	ADV
taxlaw-12713	1106	16	both	both	CCONJ
taxlaw-12713	1106	17	a	a	DET
taxlaw-12713	1106	18	tense	tense	NOUN
taxlaw-12713	1106	19	and	and	CCONJ
taxlaw-12713	1106	20	a	a	DET
taxlaw-12713	1106	21	supportive	supportive	ADJ
taxlaw-12713	1106	22	one	one	NOUN
taxlaw-12713	1106	23	.	.	PUNCT
taxlaw-12713	1107	1	it	it	PRON
taxlaw-12713	1107	2	is	be	AUX
taxlaw-12713	1107	3	tense	tense	ADJ
taxlaw-12713	1107	4	in	in	ADP
taxlaw-12713	1107	5	the	the	DET
taxlaw-12713	1107	6	sense	sense	NOUN
taxlaw-12713	1107	7	that	that	SCONJ
taxlaw-12713	1107	8	charities	charity	NOUN
taxlaw-12713	1107	9	exist	exist	VERB
taxlaw-12713	1107	10	outside	outside	ADP
taxlaw-12713	1107	11	the	the	DET
taxlaw-12713	1107	12	state	state	NOUN
taxlaw-12713	1107	13	and	and	CCONJ
taxlaw-12713	1107	14	serve	serve	VERB
taxlaw-12713	1107	15	to	to	PART
taxlaw-12713	1107	16	generate	generate	VERB
taxlaw-12713	1107	17	ideas	idea	NOUN
taxlaw-12713	1107	18	and	and	CCONJ
taxlaw-12713	1107	19	solve	solve	VERB
taxlaw-12713	1107	20	problems	problem	NOUN
taxlaw-12713	1107	21	outside	outside	ADP
taxlaw-12713	1107	22	the	the	DET
taxlaw-12713	1107	23	state	state	NOUN
taxlaw-12713	1107	24	.	.	PUNCT
taxlaw-12713	1108	1	in	in	ADP
taxlaw-12713	1108	2	that	that	DET
taxlaw-12713	1108	3	sense	sense	NOUN
taxlaw-12713	1108	4	,	,	PUNCT
taxlaw-12713	1108	5	charity	charity	NOUN
taxlaw-12713	1108	6	as	as	SCONJ
taxlaw-12713	1108	7	civil	civil	ADJ
taxlaw-12713	1108	8	society	society	NOUN
taxlaw-12713	1108	9	can	can	AUX
taxlaw-12713	1108	10	be	be	AUX
taxlaw-12713	1108	11	perceived	perceive	VERB
taxlaw-12713	1108	12	as	as	ADP
taxlaw-12713	1108	13	a	a	DET
taxlaw-12713	1108	14	threat	threat	NOUN
taxlaw-12713	1108	15	to	to	ADP
taxlaw-12713	1108	16	those	those	PRON
taxlaw-12713	1108	17	who	who	PRON
taxlaw-12713	1108	18	currently	currently	ADV
taxlaw-12713	1108	19	control	control	VERB
taxlaw-12713	1108	20	the	the	DET
taxlaw-12713	1108	21	state.357	state.357	NOUN
taxlaw-12713	1108	22	like	like	ADP
taxlaw-12713	1108	23	the	the	DET
taxlaw-12713	1108	24	separation	separation	NOUN
taxlaw-12713	1108	25	of	of	ADP
taxlaw-12713	1108	26	church	church	NOUN
taxlaw-12713	1108	27	and	and	CCONJ
taxlaw-12713	1108	28	state	state	NOUN
taxlaw-12713	1108	29	,	,	PUNCT
taxlaw-12713	1108	30	we	we	PRON
taxlaw-12713	1108	31	also	also	ADV
taxlaw-12713	1108	32	want	want	VERB
taxlaw-12713	1108	33	a	a	DET
taxlaw-12713	1108	34	separation	separation	NOUN
taxlaw-12713	1108	35	of	of	ADP
taxlaw-12713	1108	36	civil	civil	ADJ
taxlaw-12713	1108	37	society	society	NOUN
taxlaw-12713	1108	38	and	and	CCONJ
taxlaw-12713	1108	39	state	state	NOUN
taxlaw-12713	1108	40	.	.	PUNCT
taxlaw-12713	1109	1	civil	civil	ADJ
taxlaw-12713	1109	2	society	society	NOUN
taxlaw-12713	1109	3	most	most	ADV
taxlaw-12713	1109	4	powerfully	powerfully	ADV
taxlaw-12713	1109	5	supports	support	VERB
taxlaw-12713	1109	6	the	the	DET
taxlaw-12713	1109	7	state	state	NOUN
taxlaw-12713	1109	8	as	as	ADP
taxlaw-12713	1109	9	an	an	DET
taxlaw-12713	1109	10	independent	independent	ADJ
taxlaw-12713	1109	11	force	force	NOUN
taxlaw-12713	1109	12	and	and	CCONJ
taxlaw-12713	1109	13	as	as	ADP
taxlaw-12713	1109	14	a	a	DET
taxlaw-12713	1109	15	check	check	NOUN
taxlaw-12713	1109	16	on	on	ADP
taxlaw-12713	1109	17	its	its	PRON
taxlaw-12713	1109	18	excesses	excess	NOUN
taxlaw-12713	1109	19	.	.	PUNCT
taxlaw-12713	1110	1	the	the	DET
taxlaw-12713	1110	2	challenge	challenge	NOUN
taxlaw-12713	1110	3	is	be	AUX
taxlaw-12713	1110	4	that	that	SCONJ
taxlaw-12713	1110	5	there	there	PRON
taxlaw-12713	1110	6	can	can	AUX
taxlaw-12713	1110	7	never	never	ADV
taxlaw-12713	1110	8	be	be	AUX
taxlaw-12713	1110	9	a	a	DET
taxlaw-12713	1110	10	complete	complete	ADJ
taxlaw-12713	1110	11	separation	separation	NOUN
taxlaw-12713	1110	12	between	between	ADP
taxlaw-12713	1110	13	the	the	DET
taxlaw-12713	1110	14	two	two	NUM
taxlaw-12713	1110	15	.	.	PUNCT
taxlaw-12713	1111	1	they	they	PRON
taxlaw-12713	1111	2	are	be	AUX
taxlaw-12713	1111	3	necessarily	necessarily	ADV
taxlaw-12713	1111	4	intertwined	intertwine	VERB
taxlaw-12713	1111	5	in	in	ADP
taxlaw-12713	1111	6	many	many	ADJ
taxlaw-12713	1111	7	ways	way	NOUN
taxlaw-12713	1111	8	already	already	ADV
taxlaw-12713	1111	9	discussed	discuss	VERB
taxlaw-12713	1111	10	above	above	ADV
taxlaw-12713	1111	11	.	.	PUNCT
taxlaw-12713	1112	1	also	also	ADV
taxlaw-12713	1112	2	,	,	PUNCT
taxlaw-12713	1112	3	in	in	ADP
taxlaw-12713	1112	4	the	the	DET
taxlaw-12713	1112	5	tense	tense	ADJ
taxlaw-12713	1112	6	sense	sense	NOUN
taxlaw-12713	1112	7	,	,	PUNCT
taxlaw-12713	1112	8	we	we	PRON
taxlaw-12713	1112	9	do	do	AUX
taxlaw-12713	1112	10	not	not	PART
taxlaw-12713	1112	11	want	want	VERB
taxlaw-12713	1112	12	to	to	PART
taxlaw-12713	1112	13	allow	allow	VERB
taxlaw-12713	1112	14	charity	charity	NOUN
taxlaw-12713	1112	15	as	as	SCONJ
taxlaw-12713	1112	16	civil	civil	ADJ
taxlaw-12713	1112	17	society	society	NOUN
taxlaw-12713	1112	18	to	to	PART
taxlaw-12713	1112	19	dominate	dominate	VERB
taxlaw-12713	1112	20	the	the	DET
taxlaw-12713	1112	21	government	government	NOUN
taxlaw-12713	1112	22	.	.	PUNCT
taxlaw-12713	1113	1	this	this	PRON
taxlaw-12713	1113	2	is	be	AUX
taxlaw-12713	1113	3	the	the	DET
taxlaw-12713	1113	4	fear	fear	NOUN
taxlaw-12713	1113	5	of	of	ADP
taxlaw-12713	1113	6	interest	interest	NOUN
taxlaw-12713	1113	7	groups	group	NOUN
taxlaw-12713	1113	8	as	as	ADP
taxlaw-12713	1113	9	the	the	DET
taxlaw-12713	1113	10	dominator	dominator	NOUN
taxlaw-12713	1113	11	of	of	ADP
taxlaw-12713	1113	12	the	the	DET
taxlaw-12713	1113	13	common	common	ADJ
taxlaw-12713	1113	14	good	good	NOUN
taxlaw-12713	1113	15	of	of	ADP
taxlaw-12713	1113	16	the	the	DET
taxlaw-12713	1113	17	united	united	PROPN
taxlaw-12713	1113	18	states	states	PROPN
taxlaw-12713	1113	19	identified	identify	VERB
taxlaw-12713	1113	20	and	and	CCONJ
taxlaw-12713	1113	21	evaluated	evaluate	VERB
taxlaw-12713	1113	22	by	by	ADP
taxlaw-12713	1113	23	james	james	PROPN
taxlaw-12713	1113	24	madison	madison	PROPN
taxlaw-12713	1113	25	in	in	ADP
taxlaw-12713	1113	26	federalist	federalist	NOUN
taxlaw-12713	1113	27	10	10	NUM
taxlaw-12713	1113	28	as	as	ADP
taxlaw-12713	1113	29	“	"	PUNCT
taxlaw-12713	1113	30	faction	faction	NOUN
taxlaw-12713	1113	31	.	.	PUNCT
taxlaw-12713	1114	1	”358	”358	NOUN
taxlaw-12713	1114	2	faction	faction	NOUN
taxlaw-12713	1114	3	recognizes	recognize	VERB
taxlaw-12713	1114	4	that	that	SCONJ
taxlaw-12713	1114	5	interest	interest	NOUN
taxlaw-12713	1114	6	groups	group	NOUN
taxlaw-12713	1114	7	can	can	AUX
taxlaw-12713	1114	8	have	have	VERB
taxlaw-12713	1114	9	selfish	selfish	ADJ
taxlaw-12713	1114	10	interests	interest	NOUN
taxlaw-12713	1114	11	and	and	CCONJ
taxlaw-12713	1114	12	might	might	AUX
taxlaw-12713	1114	13	come	come	VERB
taxlaw-12713	1114	14	to	to	PART
taxlaw-12713	1114	15	dominate	dominate	VERB
taxlaw-12713	1114	16	a	a	DET
taxlaw-12713	1114	17	political	political	ADJ
taxlaw-12713	1114	18	body	body	NOUN
taxlaw-12713	1114	19	in	in	ADP
taxlaw-12713	1114	20	a	a	DET
taxlaw-12713	1114	21	harmful	harmful	ADJ
taxlaw-12713	1114	22	way	way	NOUN
taxlaw-12713	1114	23	by	by	ADP
taxlaw-12713	1114	24	overriding	override	VERB
taxlaw-12713	1114	25	the	the	DET
taxlaw-12713	1114	26	common	common	ADJ
taxlaw-12713	1114	27	interests	interest	NOUN
taxlaw-12713	1114	28	of	of	ADP
taxlaw-12713	1114	29	the	the	DET
taxlaw-12713	1114	30	community.359	community.359	NOUN
taxlaw-12713	1114	31	but	but	CCONJ
taxlaw-12713	1114	32	,	,	PUNCT
taxlaw-12713	1114	33	equally	equally	ADV
taxlaw-12713	1114	34	important	important	ADJ
taxlaw-12713	1114	35	,	,	PUNCT
taxlaw-12713	1114	36	we	we	PRON
taxlaw-12713	1114	37	do	do	AUX
taxlaw-12713	1114	38	not	not	PART
taxlaw-12713	1114	39	want	want	VERB
taxlaw-12713	1114	40	a	a	DET
taxlaw-12713	1114	41	civil	civil	ADJ
taxlaw-12713	1114	42	society	society	NOUN
taxlaw-12713	1114	43	controlled	control	VERB
taxlaw-12713	1114	44	by	by	ADP
taxlaw-12713	1114	45	economic	economic	ADJ
taxlaw-12713	1114	46	power.360	power.360	ADJ
taxlaw-12713	1114	47	capture	capture	NOUN
taxlaw-12713	1114	48	by	by	ADP
taxlaw-12713	1114	49	the	the	DET
taxlaw-12713	1114	50	state	state	NOUN
taxlaw-12713	1114	51	or	or	CCONJ
taxlaw-12713	1114	52	economic	economic	ADJ
taxlaw-12713	1114	53	power	power	NOUN
taxlaw-12713	1114	54	renders	render	VERB
taxlaw-12713	1114	55	civil	civil	ADJ
taxlaw-12713	1114	56	society	society	NOUN
taxlaw-12713	1114	57	’s	’s	PART
taxlaw-12713	1114	58	protection	protection	NOUN
taxlaw-12713	1114	59	of	of	ADP
taxlaw-12713	1114	60	freedom	freedom	NOUN
taxlaw-12713	1114	61	of	of	ADP
taxlaw-12713	1114	62	speech	speech	NOUN
taxlaw-12713	1114	63	and	and	CCONJ
taxlaw-12713	1114	64	association	association	NOUN
taxlaw-12713	1114	65	defective	defective	ADJ
taxlaw-12713	1114	66	.	.	PUNCT
taxlaw-12713	1115	1	all	all	PRON
taxlaw-12713	1115	2	that	that	PRON
taxlaw-12713	1115	3	said	say	VERB
taxlaw-12713	1115	4	,	,	PUNCT
taxlaw-12713	1115	5	civil	civil	ADJ
taxlaw-12713	1115	6	society	society	NOUN
taxlaw-12713	1115	7	can	can	AUX
taxlaw-12713	1115	8	also	also	ADV
taxlaw-12713	1115	9	be	be	AUX
taxlaw-12713	1115	10	quite	quite	ADV
taxlaw-12713	1115	11	supportive	supportive	ADJ
taxlaw-12713	1115	12	of	of	ADP
taxlaw-12713	1115	13	the	the	DET
taxlaw-12713	1115	14	state	state	NOUN
taxlaw-12713	1115	15	by	by	ADP
taxlaw-12713	1115	16	developing	develop	VERB
taxlaw-12713	1115	17	and	and	CCONJ
taxlaw-12713	1115	18	bringing	bring	VERB
taxlaw-12713	1115	19	to	to	ADP
taxlaw-12713	1115	20	the	the	DET
taxlaw-12713	1115	21	state	state	NOUN
taxlaw-12713	1115	22	important	important	ADJ
taxlaw-12713	1115	23	information	information	NOUN
taxlaw-12713	1115	24	necessary	necessary	ADJ
taxlaw-12713	1115	25	for	for	ADP
taxlaw-12713	1115	26	governing.361	governing.361	NOUN
taxlaw-12713	1115	27	it	it	PRON
taxlaw-12713	1115	28	can	can	AUX
taxlaw-12713	1115	29	also	also	ADV
taxlaw-12713	1115	30	aid	aid	VERB
taxlaw-12713	1115	31	the	the	DET
taxlaw-12713	1115	32	state	state	NOUN
taxlaw-12713	1115	33	,	,	PUNCT
taxlaw-12713	1115	34	in	in	ADP
taxlaw-12713	1115	35	a	a	DET
taxlaw-12713	1115	36	traditional	traditional	ADJ
taxlaw-12713	1115	37	charity	charity	NOUN
taxlaw-12713	1115	38	role	role	NOUN
taxlaw-12713	1115	39	,	,	PUNCT
taxlaw-12713	1115	40	by	by	ADP
taxlaw-12713	1115	41	fulfilling	fulfil	VERB
taxlaw-12713	1115	42	some	some	DET
taxlaw-12713	1115	43	community	community	NOUN
taxlaw-12713	1115	44	needs	need	NOUN
taxlaw-12713	1115	45	typically	typically	ADV
taxlaw-12713	1115	46	handled	handle	VERB
taxlaw-12713	1115	47	by	by	ADP
taxlaw-12713	1115	48	the	the	DET
taxlaw-12713	1115	49	government	government	NOUN
taxlaw-12713	1115	50	.	.	PUNCT
taxlaw-12713	1116	1	ironically	ironically	ADV
taxlaw-12713	1116	2	,	,	PUNCT
taxlaw-12713	1116	3	its	its	PRON
taxlaw-12713	1116	4	most	most	ADV
taxlaw-12713	1116	5	supportive	supportive	ADJ
taxlaw-12713	1116	6	function	function	NOUN
taxlaw-12713	1116	7	is	be	AUX
taxlaw-12713	1116	8	likely	likely	ADV
taxlaw-12713	1116	9	maintaining	maintain	VERB
taxlaw-12713	1116	10	independence	independence	NOUN
taxlaw-12713	1116	11	from	from	ADP
taxlaw-12713	1116	12	the	the	DET
taxlaw-12713	1116	13	state	state	NOUN
taxlaw-12713	1116	14	and	and	CCONJ
taxlaw-12713	1116	15	economic	economic	ADJ
taxlaw-12713	1116	16	power	power	NOUN
taxlaw-12713	1116	17	in	in	ADP
taxlaw-12713	1116	18	order	order	NOUN
taxlaw-12713	1116	19	to	to	PART
taxlaw-12713	1116	20	be	be	AUX
taxlaw-12713	1116	21	a	a	DET
taxlaw-12713	1116	22	critical	critical	ADJ
taxlaw-12713	1116	23	bulwark	bulwark	NOUN
taxlaw-12713	1116	24	against	against	ADP
taxlaw-12713	1116	25	attacks	attack	NOUN
taxlaw-12713	1116	26	on	on	ADP
taxlaw-12713	1116	27	freedom	freedom	NOUN
taxlaw-12713	1116	28	of	of	ADP
taxlaw-12713	1116	29	speech	speech	NOUN
taxlaw-12713	1116	30	and	and	CCONJ
taxlaw-12713	1116	31	association	association	NOUN
taxlaw-12713	1116	32	.	.	PUNCT
taxlaw-12713	1117	1	thus	thus	ADV
taxlaw-12713	1117	2	,	,	PUNCT
taxlaw-12713	1117	3	the	the	DET
taxlaw-12713	1117	4	state	state	NOUN
taxlaw-12713	1117	5	interested	interested	ADJ
taxlaw-12713	1117	6	in	in	ADP
taxlaw-12713	1117	7	a	a	DET
taxlaw-12713	1117	8	democratic	democratic	ADJ
taxlaw-12713	1117	9	system	system	NOUN
taxlaw-12713	1117	10	has	have	VERB
taxlaw-12713	1117	11	an	an	DET
taxlaw-12713	1117	12	interest	interest	NOUN
taxlaw-12713	1117	13	in	in	ADP
taxlaw-12713	1117	14	being	be	AUX
taxlaw-12713	1117	15	supportive	supportive	ADJ
taxlaw-12713	1117	16	of	of	ADP
taxlaw-12713	1117	17	civil	civil	ADJ
taxlaw-12713	1117	18	society	society	NOUN
taxlaw-12713	1117	19	.	.	PUNCT
taxlaw-12713	1118	1	so	so	ADV
taxlaw-12713	1118	2	,	,	PUNCT
taxlaw-12713	1118	3	in	in	ADP
taxlaw-12713	1118	4	the	the	DET
taxlaw-12713	1118	5	united	united	PROPN
taxlaw-12713	1118	6	states	states	PROPN
taxlaw-12713	1118	7	,	,	PUNCT
taxlaw-12713	1118	8	we	we	PRON
taxlaw-12713	1118	9	provide	provide	VERB
taxlaw-12713	1118	10	benefits	benefit	NOUN
taxlaw-12713	1118	11	to	to	PART
taxlaw-12713	1118	12	charitable	charitable	ADJ
taxlaw-12713	1118	13	civil	civil	ADJ
taxlaw-12713	1118	14	society	society	NOUN
taxlaw-12713	1118	15	with	with	ADP
taxlaw-12713	1118	16	this	this	PRON
taxlaw-12713	1118	17	in	in	ADP
taxlaw-12713	1118	18	mind	mind	NOUN
taxlaw-12713	1118	19	.	.	PUNCT
taxlaw-12713	1119	1	meanwhile	meanwhile	ADV
taxlaw-12713	1119	2	,	,	PUNCT
taxlaw-12713	1119	3	the	the	DET
taxlaw-12713	1119	4	significant	significant	ADJ
taxlaw-12713	1119	5	benefits	benefit	NOUN
taxlaw-12713	1119	6	the	the	DET
taxlaw-12713	1119	7	355	355	NUM
taxlaw-12713	1119	8	hackney	hackney	NOUN
taxlaw-12713	1119	9	,	,	PUNCT
taxlaw-12713	1119	10	political	political	ADJ
taxlaw-12713	1119	11	justice	justice	NOUN
taxlaw-12713	1119	12	,	,	PUNCT
taxlaw-12713	1119	13	supra	supra	PROPN
taxlaw-12713	1119	14	note	note	NOUN
taxlaw-12713	1119	15	9	9	NUM
taxlaw-12713	1119	16	,	,	PUNCT
taxlaw-12713	1119	17	at	at	ADP
taxlaw-12713	1119	18	309	309	NUM
taxlaw-12713	1119	19	.	.	PUNCT
taxlaw-12713	1120	1	356	356	NUM
taxlaw-12713	1120	2	i	i	PRON
taxlaw-12713	1120	3	d.	d.	PROPN
taxlaw-12713	1120	4	357	357	NUM
taxlaw-12713	1120	5	oonagh	oonagh	PROPN
taxlaw-12713	1120	6	b.	b.	PROPN
taxlaw-12713	1120	7	breen	breen	PROPN
taxlaw-12713	1120	8	et	et	PROPN
taxlaw-12713	1120	9	al	al	PROPN
taxlaw-12713	1120	10	.	.	PROPN
taxlaw-12713	1120	11	,	,	PUNCT
taxlaw-12713	1120	12	regulatory	regulatory	ADJ
taxlaw-12713	1120	13	waves	wave	NOUN
taxlaw-12713	1120	14	:	:	PUNCT
taxlaw-12713	1120	15	an	an	DET
taxlaw-12713	1120	16	introduction	introduction	NOUN
taxlaw-12713	1120	17	,	,	PUNCT
taxlaw-12713	1120	18	in	in	ADP
taxlaw-12713	1120	19	regulatory	regulatory	ADJ
taxlaw-12713	1120	20	waves	wave	NOUN
taxlaw-12713	1120	21	:	:	PUNCT
taxlaw-12713	1120	22	comparative	comparative	ADJ
taxlaw-12713	1120	23	perspectives	perspective	NOUN
taxlaw-12713	1120	24	on	on	ADP
taxlaw-12713	1120	25	state	state	NOUN
taxlaw-12713	1120	26	regulation	regulation	NOUN
taxlaw-12713	1120	27	and	and	CCONJ
taxlaw-12713	1120	28	self	self	NOUN
taxlaw-12713	1120	29	-	-	PUNCT
taxlaw-12713	1120	30	regulation	regulation	NOUN
taxlaw-12713	1120	31	policies	policy	NOUN
taxlaw-12713	1120	32	in	in	ADP
taxlaw-12713	1120	33	the	the	DET
taxlaw-12713	1120	34	nonprofit	nonprofit	ADJ
taxlaw-12713	1120	35	sector	sector	NOUN
taxlaw-12713	1120	36	6	6	NUM
taxlaw-12713	1120	37	(	(	PUNCT
taxlaw-12713	1120	38	oonagh	oonagh	PROPN
taxlaw-12713	1120	39	b.	b.	PROPN
taxlaw-12713	1120	40	breen	breen	PROPN
taxlaw-12713	1120	41	et	et	PROPN
taxlaw-12713	1120	42	al	al	PROPN
taxlaw-12713	1120	43	.	.	PUNCT
taxlaw-12713	1120	44	eds	eds	PROPN
taxlaw-12713	1120	45	.	.	PROPN
taxlaw-12713	1120	46	,	,	PUNCT
taxlaw-12713	1120	47	2017	2017	NUM
taxlaw-12713	1120	48	)	)	PUNCT
taxlaw-12713	1120	49	.	.	PUNCT
taxlaw-12713	1121	1	358	358	NUM
taxlaw-12713	1121	2	the	the	DET
taxlaw-12713	1121	3	federalist	federalist	NOUN
taxlaw-12713	1121	4	no	no	NOUN
taxlaw-12713	1121	5	.	.	PROPN
taxlaw-12713	1121	6	10	10	NUM
taxlaw-12713	1121	7	,	,	PUNCT
taxlaw-12713	1121	8	at	at	ADP
taxlaw-12713	1121	9	47	47	NUM
taxlaw-12713	1121	10	(	(	PUNCT
taxlaw-12713	1121	11	james	james	PROPN
taxlaw-12713	1121	12	madison	madison	PROPN
taxlaw-12713	1121	13	)	)	PUNCT
taxlaw-12713	1121	14	(	(	PUNCT
taxlaw-12713	1122	1	ian	ian	PROPN
taxlaw-12713	1122	2	shapiro	shapiro	PROPN
taxlaw-12713	1122	3	ed	ed	PROPN
taxlaw-12713	1122	4	.	.	PROPN
taxlaw-12713	1122	5	,	,	PUNCT
taxlaw-12713	1122	6	2009	2009	NUM
taxlaw-12713	1122	7	)	)	PUNCT
taxlaw-12713	1122	8	.	.	PUNCT
taxlaw-12713	1123	1	359	359	NUM
taxlaw-12713	1124	1	i	i	PRON
taxlaw-12713	1124	2	d.	d.	PROPN
taxlaw-12713	1124	3	at	at	ADP
taxlaw-12713	1124	4	48	48	NUM
taxlaw-12713	1124	5	.	.	PUNCT
taxlaw-12713	1125	1	360	360	NUM
taxlaw-12713	1125	2	habermas	haberma	NOUN
taxlaw-12713	1125	3	,	,	PUNCT
taxlaw-12713	1125	4	supra	supra	PROPN
taxlaw-12713	1125	5	note	note	PROPN
taxlaw-12713	1125	6	11	11	NUM
taxlaw-12713	1125	7	(	(	PUNCT
taxlaw-12713	1125	8	noting	note	VERB
taxlaw-12713	1125	9	that	that	SCONJ
taxlaw-12713	1125	10	civil	civil	ADJ
taxlaw-12713	1125	11	society	society	NOUN
taxlaw-12713	1125	12	exists	exist	VERB
taxlaw-12713	1125	13	outside	outside	ADV
taxlaw-12713	1125	14	of	of	ADP
taxlaw-12713	1125	15	the	the	DET
taxlaw-12713	1125	16	state	state	NOUN
taxlaw-12713	1125	17	and	and	CCONJ
taxlaw-12713	1125	18	the	the	DET
taxlaw-12713	1125	19	economic	economic	ADJ
taxlaw-12713	1125	20	power	power	NOUN
taxlaw-12713	1125	21	)	)	PUNCT
taxlaw-12713	1125	22	.	.	PUNCT
taxlaw-12713	1126	1	361	361	NUM
taxlaw-12713	1126	2	hackney	hackney	PROPN
taxlaw-12713	1126	3	,	,	PUNCT
taxlaw-12713	1126	4	political	political	ADJ
taxlaw-12713	1126	5	justice	justice	NOUN
taxlaw-12713	1126	6	,	,	PUNCT
taxlaw-12713	1126	7	supra	supra	PROPN
taxlaw-12713	1126	8	note	note	NOUN
taxlaw-12713	1126	9	9	9	NUM
taxlaw-12713	1126	10	,	,	PUNCT
taxlaw-12713	1126	11	at	at	ADP
taxlaw-12713	1126	12	287–88	287–88	NUM
taxlaw-12713	1126	13	.	.	PUNCT
taxlaw-12713	1126	14	2024	2024	NUM
taxlaw-12713	1126	15	]	]	PUNCT
taxlaw-12713	1126	16	keep	keep	VERB
taxlaw-12713	1126	17	charitable	charitable	ADJ
taxlaw-12713	1126	18	oversight	oversight	NOUN
taxlaw-12713	1126	19	173	173	NUM
taxlaw-12713	1126	20	state	state	NOUN
taxlaw-12713	1126	21	provides	provide	VERB
taxlaw-12713	1126	22	to	to	ADP
taxlaw-12713	1126	23	charitable	charitable	ADJ
taxlaw-12713	1126	24	organizations	organization	NOUN
taxlaw-12713	1126	25	through	through	ADP
taxlaw-12713	1126	26	our	our	PRON
taxlaw-12713	1126	27	taxing	tax	VERB
taxlaw-12713	1126	28	systems	system	NOUN
taxlaw-12713	1126	29	incentivize	incentivize	VERB
taxlaw-12713	1126	30	many	many	ADJ
taxlaw-12713	1126	31	to	to	PART
taxlaw-12713	1126	32	further	further	VERB
taxlaw-12713	1126	33	their	their	PRON
taxlaw-12713	1126	34	selfish	selfish	ADJ
taxlaw-12713	1126	35	interests	interest	NOUN
taxlaw-12713	1126	36	through	through	ADP
taxlaw-12713	1126	37	this	this	DET
taxlaw-12713	1126	38	charitable	charitable	ADJ
taxlaw-12713	1126	39	system	system	NOUN
taxlaw-12713	1126	40	.	.	PUNCT
taxlaw-12713	1127	1	abusers	abuser	NOUN
taxlaw-12713	1127	2	of	of	ADP
taxlaw-12713	1127	3	charity	charity	NOUN
taxlaw-12713	1127	4	try	try	VERB
taxlaw-12713	1127	5	to	to	PART
taxlaw-12713	1127	6	disguise	disguise	VERB
taxlaw-12713	1127	7	their	their	PRON
taxlaw-12713	1127	8	selfish	selfish	ADJ
taxlaw-12713	1127	9	interests	interest	NOUN
taxlaw-12713	1127	10	in	in	ADP
taxlaw-12713	1127	11	the	the	DET
taxlaw-12713	1127	12	cloak	cloak	NOUN
taxlaw-12713	1127	13	of	of	ADP
taxlaw-12713	1127	14	charity	charity	NOUN
taxlaw-12713	1127	15	.	.	PUNCT
taxlaw-12713	1128	1	the	the	DET
taxlaw-12713	1128	2	government	government	NOUN
taxlaw-12713	1128	3	must	must	AUX
taxlaw-12713	1128	4	,	,	PUNCT
taxlaw-12713	1128	5	therefore	therefore	ADV
taxlaw-12713	1128	6	,	,	PUNCT
taxlaw-12713	1128	7	tread	tread	VERB
taxlaw-12713	1128	8	into	into	ADP
taxlaw-12713	1128	9	a	a	DET
taxlaw-12713	1128	10	sacred	sacred	ADJ
taxlaw-12713	1128	11	democratic	democratic	ADJ
taxlaw-12713	1128	12	space	space	NOUN
taxlaw-12713	1128	13	that	that	PRON
taxlaw-12713	1128	14	becomes	become	VERB
taxlaw-12713	1128	15	a	a	DET
taxlaw-12713	1128	16	more	more	ADV
taxlaw-12713	1128	17	adversarial	adversarial	ADJ
taxlaw-12713	1128	18	relationship	relationship	NOUN
taxlaw-12713	1128	19	as	as	ADP
taxlaw-12713	1128	20	a	a	DET
taxlaw-12713	1128	21	result	result	NOUN
taxlaw-12713	1128	22	.	.	PUNCT
taxlaw-12713	1129	1	the	the	DET
taxlaw-12713	1129	2	regulation	regulation	NOUN
taxlaw-12713	1129	3	of	of	ADP
taxlaw-12713	1129	4	charitable	charitable	ADJ
taxlaw-12713	1129	5	civil	civil	ADJ
taxlaw-12713	1129	6	society	society	NOUN
taxlaw-12713	1129	7	necessarily	necessarily	ADV
taxlaw-12713	1129	8	elevates	elevate	VERB
taxlaw-12713	1129	9	some	some	DET
taxlaw-12713	1129	10	groups	group	NOUN
taxlaw-12713	1129	11	and	and	CCONJ
taxlaw-12713	1129	12	pushes	push	VERB
taxlaw-12713	1129	13	down	down	ADP
taxlaw-12713	1129	14	others	other	NOUN
taxlaw-12713	1129	15	as	as	SCONJ
taxlaw-12713	1129	16	the	the	DET
taxlaw-12713	1129	17	government	government	NOUN
taxlaw-12713	1129	18	entity	entity	NOUN
taxlaw-12713	1129	19	charged	charge	VERB
taxlaw-12713	1129	20	with	with	ADP
taxlaw-12713	1129	21	this	this	DET
taxlaw-12713	1129	22	task	task	NOUN
taxlaw-12713	1129	23	picks	pick	VERB
taxlaw-12713	1129	24	winners	winner	NOUN
taxlaw-12713	1129	25	and	and	CCONJ
taxlaw-12713	1129	26	losers	loser	NOUN
taxlaw-12713	1129	27	.	.	PUNCT
taxlaw-12713	1130	1	the	the	DET
taxlaw-12713	1130	2	state	state	NOUN
taxlaw-12713	1130	3	must	must	AUX
taxlaw-12713	1130	4	play	play	VERB
taxlaw-12713	1130	5	a	a	DET
taxlaw-12713	1130	6	border	border	NOUN
taxlaw-12713	1130	7	guard	guard	NOUN
taxlaw-12713	1130	8	role	role	NOUN
taxlaw-12713	1130	9	,	,	PUNCT
taxlaw-12713	1130	10	defending	defend	VERB
taxlaw-12713	1130	11	the	the	DET
taxlaw-12713	1130	12	boundary	boundary	NOUN
taxlaw-12713	1130	13	between	between	ADP
taxlaw-12713	1130	14	non	non	ADJ
taxlaw-12713	1130	15	-	-	ADJ
taxlaw-12713	1130	16	taxable	taxable	ADJ
taxlaw-12713	1130	17	and	and	CCONJ
taxlaw-12713	1130	18	taxable	taxable	ADJ
taxlaw-12713	1130	19	.	.	PUNCT
taxlaw-12713	1131	1	how	how	SCONJ
taxlaw-12713	1131	2	transparent	transparent	ADJ
taxlaw-12713	1131	3	should	should	AUX
taxlaw-12713	1131	4	the	the	DET
taxlaw-12713	1131	5	governmental	governmental	ADJ
taxlaw-12713	1131	6	regulatory	regulatory	ADJ
taxlaw-12713	1131	7	system	system	NOUN
taxlaw-12713	1131	8	be	be	AUX
taxlaw-12713	1131	9	that	that	PRON
taxlaw-12713	1131	10	makes	make	VERB
taxlaw-12713	1131	11	determination	determination	NOUN
taxlaw-12713	1131	12	and	and	CCONJ
taxlaw-12713	1131	13	enforcement	enforcement	NOUN
taxlaw-12713	1131	14	decisions	decision	NOUN
taxlaw-12713	1131	15	regarding	regard	VERB
taxlaw-12713	1131	16	charity	charity	NOUN
taxlaw-12713	1131	17	?	?	PUNCT
taxlaw-12713	1132	1	given	give	VERB
taxlaw-12713	1132	2	the	the	DET
taxlaw-12713	1132	3	potentially	potentially	ADV
taxlaw-12713	1132	4	tense	tense	ADJ
taxlaw-12713	1132	5	nature	nature	NOUN
taxlaw-12713	1132	6	of	of	ADP
taxlaw-12713	1132	7	the	the	DET
taxlaw-12713	1132	8	relationship	relationship	NOUN
taxlaw-12713	1132	9	,	,	PUNCT
taxlaw-12713	1132	10	there	there	PRON
taxlaw-12713	1132	11	should	should	AUX
taxlaw-12713	1132	12	be	be	AUX
taxlaw-12713	1132	13	transparency	transparency	NOUN
taxlaw-12713	1132	14	as	as	ADP
taxlaw-12713	1132	15	to	to	ADP
taxlaw-12713	1132	16	the	the	DET
taxlaw-12713	1132	17	process	process	NOUN
taxlaw-12713	1132	18	for	for	ADP
taxlaw-12713	1132	19	determining	determine	VERB
taxlaw-12713	1132	20	the	the	DET
taxlaw-12713	1132	21	rules	rule	NOUN
taxlaw-12713	1132	22	and	and	CCONJ
taxlaw-12713	1132	23	making	make	VERB
taxlaw-12713	1132	24	enforcement	enforcement	NOUN
taxlaw-12713	1132	25	decisions	decision	NOUN
taxlaw-12713	1132	26	.	.	PUNCT
taxlaw-12713	1133	1	because	because	SCONJ
taxlaw-12713	1133	2	it	it	PRON
taxlaw-12713	1133	3	cuts	cut	VERB
taxlaw-12713	1133	4	across	across	ADP
taxlaw-12713	1133	5	all	all	PRON
taxlaw-12713	1133	6	of	of	ADP
taxlaw-12713	1133	7	society	society	NOUN
taxlaw-12713	1133	8	,	,	PUNCT
taxlaw-12713	1133	9	there	there	PRON
taxlaw-12713	1133	10	should	should	AUX
taxlaw-12713	1133	11	be	be	AUX
taxlaw-12713	1133	12	an	an	DET
taxlaw-12713	1133	13	inclusive	inclusive	ADJ
taxlaw-12713	1133	14	process	process	NOUN
taxlaw-12713	1133	15	for	for	ADP
taxlaw-12713	1133	16	developing	develop	VERB
taxlaw-12713	1133	17	rules	rule	NOUN
taxlaw-12713	1133	18	.	.	PUNCT
taxlaw-12713	1134	1	that	that	DET
taxlaw-12713	1134	2	transparency	transparency	NOUN
taxlaw-12713	1134	3	should	should	AUX
taxlaw-12713	1134	4	,	,	PUNCT
taxlaw-12713	1134	5	of	of	ADP
taxlaw-12713	1134	6	course	course	NOUN
taxlaw-12713	1134	7	,	,	PUNCT
taxlaw-12713	1134	8	not	not	PART
taxlaw-12713	1134	9	just	just	ADV
taxlaw-12713	1134	10	be	be	AUX
taxlaw-12713	1134	11	at	at	ADP
taxlaw-12713	1134	12	the	the	DET
taxlaw-12713	1134	13	legislative	legislative	ADJ
taxlaw-12713	1134	14	level	level	NOUN
taxlaw-12713	1134	15	but	but	CCONJ
taxlaw-12713	1134	16	also	also	ADV
taxlaw-12713	1134	17	at	at	ADP
taxlaw-12713	1134	18	the	the	DET
taxlaw-12713	1134	19	executive	executive	ADJ
taxlaw-12713	1134	20	level	level	NOUN
taxlaw-12713	1134	21	and	and	CCONJ
taxlaw-12713	1134	22	should	should	AUX
taxlaw-12713	1134	23	extend	extend	VERB
taxlaw-12713	1134	24	to	to	ADP
taxlaw-12713	1134	25	rulemaking	rulemake	VERB
taxlaw-12713	1134	26	activity	activity	NOUN
taxlaw-12713	1134	27	of	of	ADP
taxlaw-12713	1134	28	the	the	DET
taxlaw-12713	1134	29	administrative	administrative	ADJ
taxlaw-12713	1134	30	agency.362	agency.362	PROPN
taxlaw-12713	1134	31	though	though	SCONJ
taxlaw-12713	1134	32	initial	initial	ADJ
taxlaw-12713	1134	33	conceptions	conception	NOUN
taxlaw-12713	1134	34	of	of	ADP
taxlaw-12713	1134	35	the	the	DET
taxlaw-12713	1134	36	administrative	administrative	ADJ
taxlaw-12713	1134	37	state	state	NOUN
taxlaw-12713	1134	38	imagined	imagine	VERB
taxlaw-12713	1134	39	that	that	SCONJ
taxlaw-12713	1134	40	federal	federal	ADJ
taxlaw-12713	1134	41	agencies	agency	NOUN
taxlaw-12713	1134	42	overseen	oversee	VERB
taxlaw-12713	1134	43	by	by	ADP
taxlaw-12713	1134	44	the	the	DET
taxlaw-12713	1134	45	president	president	NOUN
taxlaw-12713	1134	46	did	do	AUX
taxlaw-12713	1134	47	not	not	PART
taxlaw-12713	1134	48	make	make	VERB
taxlaw-12713	1134	49	final	final	ADJ
taxlaw-12713	1134	50	decisions	decision	NOUN
taxlaw-12713	1134	51	on	on	ADP
taxlaw-12713	1134	52	behalf	behalf	NOUN
taxlaw-12713	1134	53	of	of	ADP
taxlaw-12713	1134	54	the	the	DET
taxlaw-12713	1134	55	people	people	NOUN
taxlaw-12713	1134	56	,	,	PUNCT
taxlaw-12713	1134	57	the	the	DET
taxlaw-12713	1134	58	reality	reality	NOUN
taxlaw-12713	1134	59	is	be	AUX
taxlaw-12713	1134	60	that	that	SCONJ
taxlaw-12713	1134	61	agencies	agency	NOUN
taxlaw-12713	1134	62	do	do	VERB
taxlaw-12713	1134	63	more	more	ADJ
taxlaw-12713	1134	64	than	than	SCONJ
taxlaw-12713	1134	65	carry	carry	VERB
taxlaw-12713	1134	66	out	out	ADP
taxlaw-12713	1134	67	the	the	DET
taxlaw-12713	1134	68	direct	direct	ADJ
taxlaw-12713	1134	69	will	will	NOUN
taxlaw-12713	1134	70	of	of	ADP
taxlaw-12713	1134	71	the	the	DET
taxlaw-12713	1134	72	legislature.363	legislature.363	NOUN
taxlaw-12713	1134	73	managing	manage	VERB
taxlaw-12713	1134	74	a	a	DET
taxlaw-12713	1134	75	significant	significant	ADJ
taxlaw-12713	1134	76	economy	economy	NOUN
taxlaw-12713	1134	77	and	and	CCONJ
taxlaw-12713	1134	78	regulatory	regulatory	ADJ
taxlaw-12713	1134	79	state	state	NOUN
taxlaw-12713	1134	80	like	like	ADP
taxlaw-12713	1134	81	that	that	PRON
taxlaw-12713	1134	82	of	of	ADP
taxlaw-12713	1134	83	the	the	DET
taxlaw-12713	1134	84	united	united	PROPN
taxlaw-12713	1134	85	states	states	PROPN
taxlaw-12713	1134	86	requires	require	VERB
taxlaw-12713	1134	87	expertise	expertise	NOUN
taxlaw-12713	1134	88	that	that	SCONJ
taxlaw-12713	1134	89	legislators	legislator	NOUN
taxlaw-12713	1134	90	do	do	AUX
taxlaw-12713	1134	91	not	not	PART
taxlaw-12713	1134	92	have	have	VERB
taxlaw-12713	1134	93	and	and	CCONJ
taxlaw-12713	1134	94	most	most	ADJ
taxlaw-12713	1134	95	people	people	NOUN
taxlaw-12713	1134	96	do	do	AUX
taxlaw-12713	1134	97	not	not	PART
taxlaw-12713	1134	98	possess	possess	VERB
taxlaw-12713	1134	99	.	.	PUNCT
taxlaw-12713	1135	1	thus	thus	ADV
taxlaw-12713	1135	2	,	,	PUNCT
taxlaw-12713	1135	3	we	we	PRON
taxlaw-12713	1135	4	give	give	VERB
taxlaw-12713	1135	5	great	great	ADJ
taxlaw-12713	1135	6	discretion	discretion	NOUN
taxlaw-12713	1135	7	to	to	ADP
taxlaw-12713	1135	8	a	a	DET
taxlaw-12713	1135	9	bureaucracy	bureaucracy	NOUN
taxlaw-12713	1135	10	to	to	PART
taxlaw-12713	1135	11	operate	operate	VERB
taxlaw-12713	1135	12	parts	part	NOUN
taxlaw-12713	1135	13	of	of	ADP
taxlaw-12713	1135	14	the	the	DET
taxlaw-12713	1135	15	government	government	NOUN
taxlaw-12713	1135	16	on	on	ADP
taxlaw-12713	1135	17	our	our	PRON
taxlaw-12713	1135	18	behalf.364	behalf.364	NOUN
taxlaw-12713	1135	19	but	but	CCONJ
taxlaw-12713	1135	20	that	that	DET
taxlaw-12713	1135	21	bureaucracy	bureaucracy	NOUN
taxlaw-12713	1135	22	should	should	AUX
taxlaw-12713	1135	23	ideally	ideally	ADV
taxlaw-12713	1135	24	make	make	VERB
taxlaw-12713	1135	25	those	those	DET
taxlaw-12713	1135	26	rules	rule	NOUN
taxlaw-12713	1135	27	transparently	transparently	ADV
taxlaw-12713	1135	28	.	.	PUNCT
taxlaw-12713	1136	1	finally	finally	ADV
taxlaw-12713	1136	2	,	,	PUNCT
taxlaw-12713	1136	3	in	in	ADP
taxlaw-12713	1136	4	managing	manage	VERB
taxlaw-12713	1136	5	any	any	DET
taxlaw-12713	1136	6	such	such	ADJ
taxlaw-12713	1136	7	system	system	NOUN
taxlaw-12713	1136	8	,	,	PUNCT
taxlaw-12713	1136	9	there	there	PRON
taxlaw-12713	1136	10	is	be	VERB
taxlaw-12713	1136	11	a	a	DET
taxlaw-12713	1136	12	necessary	necessary	ADJ
taxlaw-12713	1136	13	relationship	relationship	NOUN
taxlaw-12713	1136	14	between	between	ADP
taxlaw-12713	1136	15	the	the	DET
taxlaw-12713	1136	16	state	state	NOUN
taxlaw-12713	1136	17	and	and	CCONJ
taxlaw-12713	1136	18	charity	charity	NOUN
taxlaw-12713	1136	19	to	to	PART
taxlaw-12713	1136	20	tax	tax	VERB
taxlaw-12713	1136	21	.	.	PUNCT
taxlaw-12713	1137	1	because	because	SCONJ
taxlaw-12713	1137	2	there	there	PRON
taxlaw-12713	1137	3	is	be	VERB
taxlaw-12713	1137	4	such	such	DET
taxlaw-12713	1137	5	a	a	DET
taxlaw-12713	1137	6	strong	strong	ADJ
taxlaw-12713	1137	7	conception	conception	NOUN
taxlaw-12713	1137	8	within	within	ADP
taxlaw-12713	1137	9	the	the	DET
taxlaw-12713	1137	10	united	united	PROPN
taxlaw-12713	1137	11	states	states	PROPN
taxlaw-12713	1137	12	that	that	SCONJ
taxlaw-12713	1137	13	a	a	DET
taxlaw-12713	1137	14	charity	charity	NOUN
taxlaw-12713	1137	15	ought	ought	AUX
taxlaw-12713	1137	16	not	not	PART
taxlaw-12713	1137	17	pay	pay	VERB
taxlaw-12713	1137	18	tax	tax	NOUN
taxlaw-12713	1137	19	,	,	PUNCT
taxlaw-12713	1137	20	we	we	PRON
taxlaw-12713	1137	21	have	have	AUX
taxlaw-12713	1137	22	built	build	VERB
taxlaw-12713	1137	23	a	a	DET
taxlaw-12713	1137	24	system	system	NOUN
taxlaw-12713	1137	25	that	that	PRON
taxlaw-12713	1137	26	places	place	VERB
taxlaw-12713	1137	27	those	those	DET
taxlaw-12713	1137	28	charitable	charitable	ADJ
taxlaw-12713	1137	29	organizations	organization	NOUN
taxlaw-12713	1137	30	into	into	ADP
taxlaw-12713	1137	31	a	a	DET
taxlaw-12713	1137	32	space	space	NOUN
taxlaw-12713	1137	33	protected	protect	VERB
taxlaw-12713	1137	34	from	from	ADP
taxlaw-12713	1137	35	the	the	DET
taxlaw-12713	1137	36	irs	irs	PROPN
taxlaw-12713	1137	37	.	.	PUNCT
taxlaw-12713	1138	1	but	but	CCONJ
taxlaw-12713	1138	2	there	there	PRON
taxlaw-12713	1138	3	is	be	VERB
taxlaw-12713	1138	4	nothing	nothing	PRON
taxlaw-12713	1138	5	about	about	ADP
taxlaw-12713	1138	6	charity	charity	NOUN
taxlaw-12713	1138	7	that	that	PRON
taxlaw-12713	1138	8	makes	make	VERB
taxlaw-12713	1138	9	it	it	PRON
taxlaw-12713	1138	10	clear	clear	ADJ
taxlaw-12713	1138	11	that	that	SCONJ
taxlaw-12713	1138	12	it	it	PRON
taxlaw-12713	1138	13	deserves	deserve	VERB
taxlaw-12713	1138	14	benefits	benefit	NOUN
taxlaw-12713	1138	15	.	.	PUNCT
taxlaw-12713	1139	1	but	but	CCONJ
taxlaw-12713	1139	2	where	where	SCONJ
taxlaw-12713	1139	3	tax	tax	NOUN
taxlaw-12713	1139	4	benefits	benefit	NOUN
taxlaw-12713	1139	5	are	be	AUX
taxlaw-12713	1139	6	created	create	VERB
taxlaw-12713	1139	7	,	,	PUNCT
taxlaw-12713	1139	8	the	the	DET
taxlaw-12713	1139	9	regulation	regulation	NOUN
taxlaw-12713	1139	10	of	of	ADP
taxlaw-12713	1139	11	charity	charity	NOUN
taxlaw-12713	1139	12	involves	involve	VERB
taxlaw-12713	1139	13	ensuring	ensure	VERB
taxlaw-12713	1139	14	that	that	SCONJ
taxlaw-12713	1139	15	it	it	PRON
taxlaw-12713	1139	16	does	do	AUX
taxlaw-12713	1139	17	not	not	PART
taxlaw-12713	1139	18	create	create	VERB
taxlaw-12713	1139	19	a	a	DET
taxlaw-12713	1139	20	space	space	NOUN
taxlaw-12713	1139	21	for	for	ADP
taxlaw-12713	1139	22	tax	tax	NOUN
taxlaw-12713	1139	23	shelters	shelter	NOUN
taxlaw-12713	1139	24	.	.	PUNCT
taxlaw-12713	1140	1	3	3	X
taxlaw-12713	1140	2	.	.	X
taxlaw-12713	1140	3	big	big	ADJ
taxlaw-12713	1140	4	picture	picture	NOUN
taxlaw-12713	1140	5	approach	approach	NOUN
taxlaw-12713	1140	6	to	to	ADP
taxlaw-12713	1140	7	charity	charity	NOUN
taxlaw-12713	1140	8	regulation	regulation	NOUN
taxlaw-12713	1140	9	in	in	ADP
taxlaw-12713	1140	10	regulating	regulate	VERB
taxlaw-12713	1140	11	the	the	DET
taxlaw-12713	1140	12	charitable	charitable	ADJ
taxlaw-12713	1140	13	sector	sector	NOUN
taxlaw-12713	1140	14	,	,	PUNCT
taxlaw-12713	1140	15	the	the	DET
taxlaw-12713	1140	16	regulating	regulate	VERB
taxlaw-12713	1140	17	agency	agency	NOUN
taxlaw-12713	1140	18	should	should	AUX
taxlaw-12713	1140	19	be	be	AUX
taxlaw-12713	1140	20	perceived	perceive	VERB
taxlaw-12713	1140	21	as	as	ADP
taxlaw-12713	1140	22	impartial	impartial	ADJ
taxlaw-12713	1140	23	,	,	PUNCT
taxlaw-12713	1140	24	and	and	CCONJ
taxlaw-12713	1140	25	it	it	PRON
taxlaw-12713	1140	26	must	must	AUX
taxlaw-12713	1140	27	also	also	ADV
taxlaw-12713	1140	28	help	help	VERB
taxlaw-12713	1140	29	to	to	PART
taxlaw-12713	1140	30	ensure	ensure	VERB
taxlaw-12713	1140	31	that	that	SCONJ
taxlaw-12713	1140	32	the	the	DET
taxlaw-12713	1140	33	activities	activity	NOUN
taxlaw-12713	1140	34	it	it	PRON
taxlaw-12713	1140	35	recognizes	recognize	VERB
taxlaw-12713	1140	36	as	as	ADP
taxlaw-12713	1140	37	legitimately	legitimately	ADV
taxlaw-12713	1140	38	charitable	charitable	ADJ
taxlaw-12713	1140	39	are	be	AUX
taxlaw-12713	1140	40	consistent	consistent	ADJ
taxlaw-12713	1140	41	with	with	ADP
taxlaw-12713	1140	42	what	what	PRON
taxlaw-12713	1140	43	the	the	DET
taxlaw-12713	1140	44	people	people	NOUN
taxlaw-12713	1140	45	of	of	ADP
taxlaw-12713	1140	46	the	the	DET
taxlaw-12713	1140	47	state	state	NOUN
taxlaw-12713	1140	48	demand	demand	NOUN
taxlaw-12713	1140	49	.	.	PUNCT
taxlaw-12713	1141	1	thus	thus	ADV
taxlaw-12713	1141	2	,	,	PUNCT
taxlaw-12713	1141	3	big	big	ADJ
taxlaw-12713	1141	4	picture	picture	NOUN
taxlaw-12713	1141	5	goals	goal	NOUN
taxlaw-12713	1141	6	are	be	AUX
taxlaw-12713	1141	7	:	:	PUNCT
taxlaw-12713	1141	8	(	(	PUNCT
taxlaw-12713	1141	9	a	a	X
taxlaw-12713	1141	10	)	)	PUNCT
taxlaw-12713	1141	11	charity	charity	NOUN
taxlaw-12713	1141	12	regulation	regulation	NOUN
taxlaw-12713	1141	13	ought	ought	AUX
taxlaw-12713	1141	14	to	to	PART
taxlaw-12713	1141	15	be	be	AUX
taxlaw-12713	1141	16	carried	carry	VERB
taxlaw-12713	1141	17	out	out	ADP
taxlaw-12713	1141	18	in	in	ADP
taxlaw-12713	1141	19	an	an	DET
taxlaw-12713	1141	20	impartial	impartial	ADJ
taxlaw-12713	1141	21	manner	manner	NOUN
taxlaw-12713	1141	22	;	;	PUNCT
taxlaw-12713	1141	23	(	(	PUNCT
taxlaw-12713	1141	24	b	b	X
taxlaw-12713	1141	25	)	)	PUNCT
taxlaw-12713	1141	26	the	the	DET
taxlaw-12713	1141	27	public	public	NOUN
taxlaw-12713	1141	28	should	should	AUX
taxlaw-12713	1141	29	perceive	perceive	VERB
taxlaw-12713	1141	30	the	the	DET
taxlaw-12713	1141	31	regulation	regulation	NOUN
taxlaw-12713	1141	32	in	in	ADP
taxlaw-12713	1141	33	an	an	DET
taxlaw-12713	1141	34	impartial	impartial	ADJ
taxlaw-12713	1141	35	manner	manner	NOUN
taxlaw-12713	1141	36	,	,	PUNCT
taxlaw-12713	1141	37	and	and	CCONJ
taxlaw-12713	1141	38	(	(	PUNCT
taxlaw-12713	1141	39	c	c	X
taxlaw-12713	1141	40	)	)	PUNCT
taxlaw-12713	1141	41	the	the	DET
taxlaw-12713	1141	42	charitable	charitable	ADJ
taxlaw-12713	1141	43	organizations	organization	NOUN
taxlaw-12713	1141	44	the	the	DET
taxlaw-12713	1141	45	government	government	NOUN
taxlaw-12713	1141	46	picks	pick	VERB
taxlaw-12713	1141	47	as	as	ADP
taxlaw-12713	1141	48	legitimate	legitimate	ADJ
taxlaw-12713	1141	49	should	should	AUX
taxlaw-12713	1141	50	be	be	AUX
taxlaw-12713	1141	51	publicly	publicly	ADV
taxlaw-12713	1141	52	seen	see	VERB
taxlaw-12713	1141	53	to	to	PART
taxlaw-12713	1141	54	be	be	AUX
taxlaw-12713	1141	55	organizations	organization	NOUN
taxlaw-12713	1141	56	that	that	PRON
taxlaw-12713	1141	57	further	far	ADV
taxlaw-12713	1141	58	the	the	DET
taxlaw-12713	1141	59	general	general	ADJ
taxlaw-12713	1141	60	interests	interest	NOUN
taxlaw-12713	1141	61	of	of	ADP
taxlaw-12713	1141	62	the	the	DET
taxlaw-12713	1141	63	people	people	NOUN
taxlaw-12713	1141	64	of	of	ADP
taxlaw-12713	1141	65	the	the	DET
taxlaw-12713	1141	66	united	united	PROPN
taxlaw-12713	1141	67	states	states	PROPN
taxlaw-12713	1141	68	at	at	ADP
taxlaw-12713	1141	69	some	some	DET
taxlaw-12713	1141	70	general	general	ADJ
taxlaw-12713	1141	71	level	level	NOUN
taxlaw-12713	1141	72	at	at	ADP
taxlaw-12713	1141	73	362	362	NUM
taxlaw-12713	1141	74	this	this	PRON
taxlaw-12713	1141	75	is	be	AUX
taxlaw-12713	1141	76	of	of	ADP
taxlaw-12713	1141	77	course	course	NOUN
taxlaw-12713	1141	78	consistent	consistent	ADJ
taxlaw-12713	1141	79	with	with	ADP
taxlaw-12713	1141	80	a	a	DET
taxlaw-12713	1141	81	just	just	ADV
taxlaw-12713	1141	82	democratic	democratic	ADJ
taxlaw-12713	1141	83	order	order	NOUN
taxlaw-12713	1141	84	to	to	PART
taxlaw-12713	1141	85	begin	begin	VERB
taxlaw-12713	1141	86	with	with	ADP
taxlaw-12713	1141	87	.	.	PUNCT
taxlaw-12713	1142	1	christiano	christiano	PROPN
taxlaw-12713	1142	2	,	,	PUNCT
taxlaw-12713	1142	3	supra	supra	PROPN
taxlaw-12713	1142	4	note	note	PROPN
taxlaw-12713	1142	5	319	319	NUM
taxlaw-12713	1142	6	,	,	PUNCT
taxlaw-12713	1142	7	at	at	ADP
taxlaw-12713	1142	8	46–74	46–74	NUM
taxlaw-12713	1142	9	(	(	PUNCT
taxlaw-12713	1142	10	discussing	discuss	VERB
taxlaw-12713	1142	11	the	the	DET
taxlaw-12713	1142	12	importance	importance	NOUN
taxlaw-12713	1142	13	of	of	ADP
taxlaw-12713	1142	14	publicity	publicity	NOUN
taxlaw-12713	1142	15	of	of	ADP
taxlaw-12713	1142	16	equality	equality	NOUN
taxlaw-12713	1142	17	by	by	ADP
taxlaw-12713	1142	18	the	the	DET
taxlaw-12713	1142	19	state	state	NOUN
taxlaw-12713	1142	20	)	)	PUNCT
taxlaw-12713	1142	21	.	.	PUNCT
taxlaw-12713	1143	1	363	363	NUM
taxlaw-12713	1143	2	thomas	thomas	PROPN
taxlaw-12713	1143	3	christiano	christiano	PROPN
taxlaw-12713	1143	4	,	,	PUNCT
taxlaw-12713	1143	5	the	the	DET
taxlaw-12713	1143	6	rule	rule	NOUN
taxlaw-12713	1143	7	of	of	ADP
taxlaw-12713	1143	8	the	the	DET
taxlaw-12713	1143	9	many	many	ADJ
taxlaw-12713	1143	10	239	239	NUM
taxlaw-12713	1143	11	(	(	PUNCT
taxlaw-12713	1143	12	1996	1996	NUM
taxlaw-12713	1143	13	)	)	PUNCT
taxlaw-12713	1143	14	;	;	PUNCT
taxlaw-12713	1143	15	james	james	PROPN
taxlaw-12713	1143	16	e.	e.	PROPN
taxlaw-12713	1143	17	anderson	anderson	PROPN
taxlaw-12713	1143	18	,	,	PUNCT
taxlaw-12713	1143	19	public	public	ADJ
taxlaw-12713	1143	20	policymaking	policymake	VERB
taxlaw-12713	1143	21	216	216	NUM
taxlaw-12713	1143	22	(	(	PUNCT
taxlaw-12713	1143	23	7th	7th	ADJ
taxlaw-12713	1143	24	ed	ed	NOUN
taxlaw-12713	1143	25	.	.	PROPN
taxlaw-12713	1143	26	2011	2011	NUM
taxlaw-12713	1143	27	)	)	PUNCT
taxlaw-12713	1143	28	(	(	PUNCT
taxlaw-12713	1143	29	“	"	PUNCT
taxlaw-12713	1143	30	administration	administration	NOUN
taxlaw-12713	1143	31	on	on	ADP
taxlaw-12713	1143	32	the	the	DET
taxlaw-12713	1143	33	other	other	ADJ
taxlaw-12713	1143	34	hand	hand	NOUN
taxlaw-12713	1143	35	,	,	PUNCT
taxlaw-12713	1143	36	was	be	AUX
taxlaw-12713	1143	37	concerned	concern	VERB
taxlaw-12713	1143	38	with	with	ADP
taxlaw-12713	1143	39	implementing	implement	VERB
taxlaw-12713	1143	40	the	the	DET
taxlaw-12713	1143	41	will	will	NOUN
taxlaw-12713	1143	42	of	of	ADP
taxlaw-12713	1143	43	the	the	DET
taxlaw-12713	1143	44	state	state	NOUN
taxlaw-12713	1143	45	,	,	PUNCT
taxlaw-12713	1143	46	with	with	ADP
taxlaw-12713	1143	47	carrying	carry	VERB
taxlaw-12713	1143	48	the	the	DET
taxlaw-12713	1143	49	effect	effect	NOUN
taxlaw-12713	1143	50	the	the	DET
taxlaw-12713	1143	51	decisions	decision	NOUN
taxlaw-12713	1143	52	of	of	ADP
taxlaw-12713	1143	53	the	the	DET
taxlaw-12713	1143	54	political	political	ADJ
taxlaw-12713	1143	55	branches	branch	NOUN
taxlaw-12713	1143	56	.	.	PUNCT
taxlaw-12713	1143	57	”	"	PUNCT
taxlaw-12713	1143	58	)	)	PUNCT
taxlaw-12713	1143	59	.	.	PUNCT
taxlaw-12713	1144	1	364	364	NUM
taxlaw-12713	1144	2	see	see	NOUN
taxlaw-12713	1144	3	kenneth	kenneth	PROPN
taxlaw-12713	1144	4	culp	culp	PROPN
taxlaw-12713	1144	5	davis	davis	PROPN
taxlaw-12713	1144	6	,	,	PUNCT
taxlaw-12713	1144	7	discretionary	discretionary	ADJ
taxlaw-12713	1144	8	justice	justice	NOUN
taxlaw-12713	1144	9	:	:	PUNCT
taxlaw-12713	1144	10	a	a	DET
taxlaw-12713	1144	11	preliminary	preliminary	ADJ
taxlaw-12713	1144	12	inquiry	inquiry	NOUN
taxlaw-12713	1144	13	(	(	PUNCT
taxlaw-12713	1144	14	1969	1969	NUM
taxlaw-12713	1144	15	)	)	PUNCT
taxlaw-12713	1144	16	;	;	PUNCT
taxlaw-12713	1144	17	see	see	VERB
taxlaw-12713	1144	18	also	also	ADV
taxlaw-12713	1144	19	robert	robert	PROPN
taxlaw-12713	1144	20	a.	a.	PROPN
taxlaw-12713	1144	21	dahl	dahl	PROPN
taxlaw-12713	1144	22	,	,	PUNCT
taxlaw-12713	1144	23	democracy	democracy	NOUN
taxlaw-12713	1144	24	and	and	CCONJ
taxlaw-12713	1144	25	its	its	PRON
taxlaw-12713	1144	26	critics	critic	NOUN
taxlaw-12713	1144	27	335	335	NUM
taxlaw-12713	1144	28	(	(	PUNCT
taxlaw-12713	1144	29	1989	1989	NUM
taxlaw-12713	1144	30	)	)	PUNCT
taxlaw-12713	1144	31	(	(	PUNCT
taxlaw-12713	1144	32	discussing	discuss	VERB
taxlaw-12713	1144	33	the	the	DET
taxlaw-12713	1144	34	concern	concern	NOUN
taxlaw-12713	1144	35	of	of	ADP
taxlaw-12713	1144	36	the	the	DET
taxlaw-12713	1144	37	complexity	complexity	NOUN
taxlaw-12713	1144	38	of	of	ADP
taxlaw-12713	1144	39	the	the	DET
taxlaw-12713	1144	40	administrative	administrative	ADJ
taxlaw-12713	1144	41	state	state	NOUN
taxlaw-12713	1144	42	cutting	cut	VERB
taxlaw-12713	1144	43	policy	policy	NOUN
taxlaw-12713	1144	44	elites	elite	NOUN
taxlaw-12713	1144	45	from	from	ADP
taxlaw-12713	1144	46	a	a	DET
taxlaw-12713	1144	47	tie	tie	NOUN
taxlaw-12713	1144	48	to	to	ADP
taxlaw-12713	1144	49	the	the	DET
taxlaw-12713	1144	50	people	people	NOUN
taxlaw-12713	1144	51	of	of	ADP
taxlaw-12713	1144	52	a	a	DET
taxlaw-12713	1144	53	democracy	democracy	NOUN
taxlaw-12713	1144	54	)	)	PUNCT
taxlaw-12713	1144	55	.	.	PUNCT
taxlaw-12713	1145	1	174	174	NUM
taxlaw-12713	1145	2	columbia	columbia	PROPN
taxlaw-12713	1145	3	journal	journal	PROPN
taxlaw-12713	1145	4	of	of	ADP
taxlaw-12713	1145	5	tax	tax	NOUN
taxlaw-12713	1145	6	law	law	NOUN
taxlaw-12713	1145	7	[	[	X
taxlaw-12713	1145	8	vol	vol	NOUN
taxlaw-12713	1145	9	15:2	15:2	NUM
taxlaw-12713	1145	10	least	least	ADJ
taxlaw-12713	1145	11	.	.	PUNCT
taxlaw-12713	1146	1	goal	goal	NOUN
taxlaw-12713	1146	2	(	(	PUNCT
taxlaw-12713	1146	3	c	c	X
taxlaw-12713	1146	4	)	)	PUNCT
taxlaw-12713	1146	5	is	be	AUX
taxlaw-12713	1146	6	probably	probably	ADV
taxlaw-12713	1146	7	the	the	DET
taxlaw-12713	1146	8	most	most	ADV
taxlaw-12713	1146	9	challenging	challenging	ADJ
taxlaw-12713	1146	10	as	as	ADP
taxlaw-12713	1146	11	part	part	NOUN
taxlaw-12713	1146	12	of	of	ADP
taxlaw-12713	1146	13	being	be	AUX
taxlaw-12713	1146	14	impartial	impartial	ADJ
taxlaw-12713	1146	15	is	be	AUX
taxlaw-12713	1146	16	that	that	SCONJ
taxlaw-12713	1146	17	the	the	DET
taxlaw-12713	1146	18	charity	charity	NOUN
taxlaw-12713	1146	19	regulator	regulator	NOUN
taxlaw-12713	1146	20	must	must	AUX
taxlaw-12713	1146	21	not	not	PART
taxlaw-12713	1146	22	impinge	impinge	VERB
taxlaw-12713	1146	23	,	,	PUNCT
taxlaw-12713	1146	24	and	and	CCONJ
taxlaw-12713	1146	25	must	must	AUX
taxlaw-12713	1146	26	not	not	PART
taxlaw-12713	1146	27	be	be	AUX
taxlaw-12713	1146	28	seen	see	VERB
taxlaw-12713	1146	29	to	to	PART
taxlaw-12713	1146	30	impinge	impinge	VERB
taxlaw-12713	1146	31	,	,	PUNCT
taxlaw-12713	1146	32	on	on	ADP
taxlaw-12713	1146	33	freedom	freedom	NOUN
taxlaw-12713	1146	34	of	of	ADP
taxlaw-12713	1146	35	speech	speech	NOUN
taxlaw-12713	1146	36	or	or	CCONJ
taxlaw-12713	1146	37	association	association	NOUN
taxlaw-12713	1146	38	.	.	PUNCT
taxlaw-12713	1147	1	but	but	CCONJ
taxlaw-12713	1147	2	in	in	ADP
taxlaw-12713	1147	3	making	make	VERB
taxlaw-12713	1147	4	determinations	determination	NOUN
taxlaw-12713	1147	5	about	about	ADP
taxlaw-12713	1147	6	which	which	PRON
taxlaw-12713	1147	7	organizations	organization	NOUN
taxlaw-12713	1147	8	are	be	AUX
taxlaw-12713	1147	9	legitimate	legitimate	ADJ
taxlaw-12713	1147	10	it	it	PRON
taxlaw-12713	1147	11	can	can	AUX
taxlaw-12713	1147	12	appear	appear	VERB
taxlaw-12713	1147	13	to	to	PART
taxlaw-12713	1147	14	be	be	AUX
taxlaw-12713	1147	15	making	make	VERB
taxlaw-12713	1147	16	decisions	decision	NOUN
taxlaw-12713	1147	17	regarding	regard	VERB
taxlaw-12713	1147	18	speech	speech	NOUN
taxlaw-12713	1147	19	and	and	CCONJ
taxlaw-12713	1147	20	association	association	NOUN
taxlaw-12713	1147	21	.	.	PUNCT
taxlaw-12713	1148	1	these	these	PRON
taxlaw-12713	1148	2	are	be	AUX
taxlaw-12713	1148	3	big	big	ADJ
taxlaw-12713	1148	4	-	-	PUNCT
taxlaw-12713	1148	5	picture	picture	NOUN
taxlaw-12713	1148	6	goals	goal	NOUN
taxlaw-12713	1148	7	.	.	PUNCT
taxlaw-12713	1149	1	what	what	PRON
taxlaw-12713	1149	2	about	about	ADP
taxlaw-12713	1149	3	narrower	narrow	ADJ
taxlaw-12713	1149	4	goals	goal	NOUN
taxlaw-12713	1149	5	specific	specific	ADJ
taxlaw-12713	1149	6	to	to	ADP
taxlaw-12713	1149	7	charity	charity	NOUN
taxlaw-12713	1149	8	oversight	oversight	NOUN
taxlaw-12713	1149	9	?	?	PUNCT
taxlaw-12713	1150	1	some	some	PRON
taxlaw-12713	1150	2	have	have	AUX
taxlaw-12713	1150	3	argued	argue	VERB
taxlaw-12713	1150	4	that	that	SCONJ
taxlaw-12713	1150	5	the	the	DET
taxlaw-12713	1150	6	goal	goal	NOUN
taxlaw-12713	1150	7	of	of	ADP
taxlaw-12713	1150	8	charity	charity	NOUN
taxlaw-12713	1150	9	regulation	regulation	NOUN
taxlaw-12713	1150	10	is	be	AUX
taxlaw-12713	1150	11	primarily	primarily	ADV
taxlaw-12713	1150	12	to	to	PART
taxlaw-12713	1150	13	enforce	enforce	VERB
taxlaw-12713	1150	14	fiduciary	fiduciary	ADJ
taxlaw-12713	1150	15	duties	duty	NOUN
taxlaw-12713	1150	16	of	of	ADP
taxlaw-12713	1150	17	the	the	DET
taxlaw-12713	1150	18	leadership	leadership	NOUN
taxlaw-12713	1150	19	of	of	ADP
taxlaw-12713	1150	20	these	these	DET
taxlaw-12713	1150	21	organizations.365	organizations.365	NOUN
taxlaw-12713	1150	22	the	the	DET
taxlaw-12713	1150	23	karst	karst	ADJ
taxlaw-12713	1150	24	goal	goal	NOUN
taxlaw-12713	1150	25	noted	note	VERB
taxlaw-12713	1150	26	in	in	ADP
taxlaw-12713	1150	27	the	the	DET
taxlaw-12713	1150	28	introduction	introduction	NOUN
taxlaw-12713	1150	29	suggests	suggest	VERB
taxlaw-12713	1150	30	this	this	DET
taxlaw-12713	1150	31	model	model	NOUN
taxlaw-12713	1150	32	.	.	PUNCT
taxlaw-12713	1151	1	such	such	DET
taxlaw-12713	1151	2	a	a	DET
taxlaw-12713	1151	3	goal	goal	NOUN
taxlaw-12713	1151	4	assumes	assume	VERB
taxlaw-12713	1151	5	that	that	SCONJ
taxlaw-12713	1151	6	we	we	PRON
taxlaw-12713	1151	7	know	know	VERB
taxlaw-12713	1151	8	what	what	PRON
taxlaw-12713	1151	9	a	a	DET
taxlaw-12713	1151	10	charitable	charitable	ADJ
taxlaw-12713	1151	11	purpose	purpose	NOUN
taxlaw-12713	1151	12	is	be	AUX
taxlaw-12713	1151	13	and	and	CCONJ
taxlaw-12713	1151	14	that	that	SCONJ
taxlaw-12713	1151	15	most	most	ADJ
taxlaw-12713	1151	16	charities	charity	NOUN
taxlaw-12713	1151	17	are	be	AUX
taxlaw-12713	1151	18	organized	organize	VERB
taxlaw-12713	1151	19	to	to	PART
taxlaw-12713	1151	20	further	further	VERB
taxlaw-12713	1151	21	such	such	DET
taxlaw-12713	1151	22	a	a	DET
taxlaw-12713	1151	23	purpose	purpose	NOUN
taxlaw-12713	1151	24	.	.	PUNCT
taxlaw-12713	1152	1	in	in	ADP
taxlaw-12713	1152	2	other	other	ADJ
taxlaw-12713	1152	3	words	word	NOUN
taxlaw-12713	1152	4	,	,	PUNCT
taxlaw-12713	1152	5	the	the	DET
taxlaw-12713	1152	6	primary	primary	ADJ
taxlaw-12713	1152	7	concern	concern	NOUN
taxlaw-12713	1152	8	of	of	ADP
taxlaw-12713	1152	9	charity	charity	NOUN
taxlaw-12713	1152	10	governance	governance	NOUN
taxlaw-12713	1152	11	is	be	AUX
taxlaw-12713	1152	12	making	make	VERB
taxlaw-12713	1152	13	sure	sure	ADJ
taxlaw-12713	1152	14	the	the	DET
taxlaw-12713	1152	15	agents	agent	NOUN
taxlaw-12713	1152	16	of	of	ADP
taxlaw-12713	1152	17	charity	charity	NOUN
taxlaw-12713	1152	18	carry	carry	VERB
taxlaw-12713	1152	19	out	out	ADP
taxlaw-12713	1152	20	the	the	DET
taxlaw-12713	1152	21	mission	mission	NOUN
taxlaw-12713	1152	22	of	of	ADP
taxlaw-12713	1152	23	the	the	DET
taxlaw-12713	1152	24	charity	charity	NOUN
taxlaw-12713	1152	25	.	.	PUNCT
taxlaw-12713	1153	1	this	this	DET
taxlaw-12713	1153	2	idea	idea	NOUN
taxlaw-12713	1153	3	is	be	AUX
taxlaw-12713	1153	4	consistent	consistent	ADJ
taxlaw-12713	1153	5	with	with	ADP
taxlaw-12713	1153	6	the	the	DET
taxlaw-12713	1153	7	history	history	NOUN
taxlaw-12713	1153	8	and	and	CCONJ
taxlaw-12713	1153	9	reality	reality	NOUN
taxlaw-12713	1153	10	of	of	ADP
taxlaw-12713	1153	11	a	a	DET
taxlaw-12713	1153	12	lack	lack	NOUN
taxlaw-12713	1153	13	of	of	ADP
taxlaw-12713	1153	14	internal	internal	ADJ
taxlaw-12713	1153	15	accountability	accountability	NOUN
taxlaw-12713	1153	16	mechanisms	mechanism	NOUN
taxlaw-12713	1153	17	endemic	endemic	ADJ
taxlaw-12713	1153	18	to	to	ADP
taxlaw-12713	1153	19	charitable	charitable	ADJ
taxlaw-12713	1153	20	organizations	organization	NOUN
taxlaw-12713	1153	21	.	.	PUNCT
taxlaw-12713	1154	1	as	as	SCONJ
taxlaw-12713	1154	2	noted	note	VERB
taxlaw-12713	1154	3	above	above	ADV
taxlaw-12713	1154	4	,	,	PUNCT
taxlaw-12713	1154	5	there	there	PRON
taxlaw-12713	1154	6	are	be	VERB
taxlaw-12713	1154	7	no	no	DET
taxlaw-12713	1154	8	shareholders	shareholder	NOUN
taxlaw-12713	1154	9	like	like	ADP
taxlaw-12713	1154	10	in	in	ADP
taxlaw-12713	1154	11	a	a	DET
taxlaw-12713	1154	12	forprofit	forprofit	NOUN
taxlaw-12713	1154	13	corporation	corporation	NOUN
taxlaw-12713	1154	14	to	to	PART
taxlaw-12713	1154	15	ensure	ensure	VERB
taxlaw-12713	1154	16	that	that	SCONJ
taxlaw-12713	1154	17	a	a	DET
taxlaw-12713	1154	18	corporation	corporation	NOUN
taxlaw-12713	1154	19	is	be	AUX
taxlaw-12713	1154	20	acting	act	VERB
taxlaw-12713	1154	21	for	for	ADP
taxlaw-12713	1154	22	the	the	DET
taxlaw-12713	1154	23	benefit	benefit	NOUN
taxlaw-12713	1154	24	of	of	ADP
taxlaw-12713	1154	25	the	the	DET
taxlaw-12713	1154	26	corporation	corporation	NOUN
taxlaw-12713	1154	27	’s	’s	PART
taxlaw-12713	1154	28	beneficiaries	beneficiary	NOUN
taxlaw-12713	1154	29	.	.	PUNCT
taxlaw-12713	1155	1	thus	thus	ADV
taxlaw-12713	1155	2	,	,	PUNCT
taxlaw-12713	1155	3	though	though	SCONJ
taxlaw-12713	1155	4	perhaps	perhaps	ADV
taxlaw-12713	1155	5	a	a	DET
taxlaw-12713	1155	6	narrower	narrow	ADJ
taxlaw-12713	1155	7	goal	goal	NOUN
taxlaw-12713	1155	8	,	,	PUNCT
taxlaw-12713	1155	9	(	(	PUNCT
taxlaw-12713	1155	10	d	d	X
taxlaw-12713	1155	11	)	)	PUNCT
taxlaw-12713	1155	12	charity	charity	NOUN
taxlaw-12713	1155	13	regulation	regulation	NOUN
taxlaw-12713	1155	14	should	should	AUX
taxlaw-12713	1155	15	ensure	ensure	VERB
taxlaw-12713	1155	16	enforcement	enforcement	NOUN
taxlaw-12713	1155	17	of	of	ADP
taxlaw-12713	1155	18	fiduciary	fiduciary	ADJ
taxlaw-12713	1155	19	duties	duty	NOUN
taxlaw-12713	1155	20	.	.	PUNCT
taxlaw-12713	1156	1	this	this	PRON
taxlaw-12713	1156	2	has	have	AUX
taxlaw-12713	1156	3	been	be	AUX
taxlaw-12713	1156	4	the	the	DET
taxlaw-12713	1156	5	primary	primary	ADJ
taxlaw-12713	1156	6	role	role	NOUN
taxlaw-12713	1156	7	of	of	ADP
taxlaw-12713	1156	8	state	state	NOUN
taxlaw-12713	1156	9	oversight	oversight	NOUN
taxlaw-12713	1156	10	,	,	PUNCT
taxlaw-12713	1156	11	and	and	CCONJ
taxlaw-12713	1156	12	congress	congress	PROPN
taxlaw-12713	1156	13	has	have	AUX
taxlaw-12713	1156	14	gradually	gradually	ADV
taxlaw-12713	1156	15	extended	extend	VERB
taxlaw-12713	1156	16	this	this	DET
taxlaw-12713	1156	17	goal	goal	NOUN
taxlaw-12713	1156	18	to	to	ADP
taxlaw-12713	1156	19	irs	irs	PROPN
taxlaw-12713	1156	20	oversight	oversight	NOUN
taxlaw-12713	1156	21	as	as	ADV
taxlaw-12713	1156	22	well	well	ADV
taxlaw-12713	1156	23	,	,	PUNCT
taxlaw-12713	1156	24	and	and	CCONJ
taxlaw-12713	1156	25	for	for	ADP
taxlaw-12713	1156	26	good	good	ADJ
taxlaw-12713	1156	27	reason	reason	NOUN
taxlaw-12713	1156	28	discussed	discuss	VERB
taxlaw-12713	1156	29	in	in	ADP
taxlaw-12713	1156	30	part	part	NOUN
taxlaw-12713	1156	31	iii	iii	NOUN
taxlaw-12713	1156	32	.	.	PUNCT
taxlaw-12713	1157	1	in	in	ADP
taxlaw-12713	1157	2	addition	addition	NOUN
taxlaw-12713	1157	3	to	to	ADP
taxlaw-12713	1157	4	fiduciary	fiduciary	ADJ
taxlaw-12713	1157	5	oversight	oversight	NOUN
taxlaw-12713	1157	6	,	,	PUNCT
taxlaw-12713	1157	7	there	there	PRON
taxlaw-12713	1157	8	is	be	VERB
taxlaw-12713	1157	9	another	another	DET
taxlaw-12713	1157	10	narrow	narrow	ADJ
taxlaw-12713	1157	11	goal	goal	NOUN
taxlaw-12713	1157	12	of	of	ADP
taxlaw-12713	1157	13	charity	charity	NOUN
taxlaw-12713	1157	14	regulation	regulation	NOUN
taxlaw-12713	1157	15	that	that	PRON
taxlaw-12713	1157	16	we	we	PRON
taxlaw-12713	1157	17	must	must	AUX
taxlaw-12713	1157	18	consider	consider	VERB
taxlaw-12713	1157	19	in	in	ADP
taxlaw-12713	1157	20	association	association	NOUN
taxlaw-12713	1157	21	with	with	ADP
taxlaw-12713	1157	22	tax	tax	NOUN
taxlaw-12713	1157	23	law	law	NOUN
taxlaw-12713	1157	24	:	:	PUNCT
taxlaw-12713	1157	25	(	(	PUNCT
taxlaw-12713	1157	26	e	e	NOUN
taxlaw-12713	1157	27	)	)	PUNCT
taxlaw-12713	1157	28	charity	charity	NOUN
taxlaw-12713	1157	29	regulation	regulation	NOUN
taxlaw-12713	1157	30	should	should	AUX
taxlaw-12713	1157	31	ensure	ensure	VERB
taxlaw-12713	1157	32	the	the	DET
taxlaw-12713	1157	33	collection	collection	NOUN
taxlaw-12713	1157	34	of	of	ADP
taxlaw-12713	1157	35	revenue.366	revenue.366	NOUN
taxlaw-12713	1157	36	our	our	PRON
taxlaw-12713	1157	37	income	income	NOUN
taxlaw-12713	1157	38	tax	tax	NOUN
taxlaw-12713	1157	39	system	system	NOUN
taxlaw-12713	1157	40	is	be	AUX
taxlaw-12713	1157	41	designed	design	VERB
taxlaw-12713	1157	42	to	to	PART
taxlaw-12713	1157	43	tax	tax	VERB
taxlaw-12713	1157	44	most	most	ADJ
taxlaw-12713	1157	45	economic	economic	ADJ
taxlaw-12713	1157	46	activity	activity	NOUN
taxlaw-12713	1157	47	that	that	PRON
taxlaw-12713	1157	48	occurs	occur	VERB
taxlaw-12713	1157	49	in	in	ADP
taxlaw-12713	1157	50	the	the	DET
taxlaw-12713	1157	51	united	united	PROPN
taxlaw-12713	1157	52	states	states	PROPN
taxlaw-12713	1157	53	so	so	SCONJ
taxlaw-12713	1157	54	that	that	SCONJ
taxlaw-12713	1157	55	every	every	DET
taxlaw-12713	1157	56	person	person	NOUN
taxlaw-12713	1157	57	bears	bear	VERB
taxlaw-12713	1157	58	their	their	PRON
taxlaw-12713	1157	59	share	share	NOUN
taxlaw-12713	1157	60	of	of	ADP
taxlaw-12713	1157	61	tax	tax	NOUN
taxlaw-12713	1157	62	.	.	PUNCT
taxlaw-12713	1158	1	perhaps	perhaps	ADV
taxlaw-12713	1158	2	based	base	VERB
taxlaw-12713	1158	3	on	on	ADP
taxlaw-12713	1158	4	the	the	DET
taxlaw-12713	1158	5	idea	idea	NOUN
taxlaw-12713	1158	6	of	of	ADP
taxlaw-12713	1158	7	ability	ability	NOUN
taxlaw-12713	1158	8	to	to	PART
taxlaw-12713	1158	9	pay	pay	VERB
taxlaw-12713	1158	10	,	,	PUNCT
taxlaw-12713	1158	11	levying	levy	VERB
taxlaw-12713	1158	12	a	a	DET
taxlaw-12713	1158	13	tax	tax	NOUN
taxlaw-12713	1158	14	on	on	ADP
taxlaw-12713	1158	15	income	income	NOUN
taxlaw-12713	1158	16	allows	allow	VERB
taxlaw-12713	1158	17	the	the	DET
taxlaw-12713	1158	18	government	government	NOUN
taxlaw-12713	1158	19	to	to	PART
taxlaw-12713	1158	20	set	set	VERB
taxlaw-12713	1158	21	rates	rate	NOUN
taxlaw-12713	1158	22	that	that	PRON
taxlaw-12713	1158	23	apply	apply	VERB
taxlaw-12713	1158	24	to	to	ADP
taxlaw-12713	1158	25	a	a	DET
taxlaw-12713	1158	26	person	person	NOUN
taxlaw-12713	1158	27	’s	’s	PART
taxlaw-12713	1158	28	accession	accession	NOUN
taxlaw-12713	1158	29	of	of	ADP
taxlaw-12713	1158	30	wealth	wealth	NOUN
taxlaw-12713	1158	31	.	.	PUNCT
taxlaw-12713	1159	1	but	but	CCONJ
taxlaw-12713	1159	2	the	the	DET
taxlaw-12713	1159	3	united	united	PROPN
taxlaw-12713	1159	4	states	states	PROPN
taxlaw-12713	1159	5	built	build	VERB
taxlaw-12713	1159	6	an	an	DET
taxlaw-12713	1159	7	income	income	NOUN
taxlaw-12713	1159	8	tax	tax	NOUN
taxlaw-12713	1159	9	that	that	PRON
taxlaw-12713	1159	10	recognizes	recognize	VERB
taxlaw-12713	1159	11	that	that	SCONJ
taxlaw-12713	1159	12	certain	certain	ADJ
taxlaw-12713	1159	13	activities	activity	NOUN
taxlaw-12713	1159	14	in	in	ADP
taxlaw-12713	1159	15	certain	certain	ADJ
taxlaw-12713	1159	16	organized	organize	VERB
taxlaw-12713	1159	17	forms	form	NOUN
taxlaw-12713	1159	18	do	do	AUX
taxlaw-12713	1159	19	not	not	PART
taxlaw-12713	1159	20	owe	owe	VERB
taxlaw-12713	1159	21	the	the	DET
taxlaw-12713	1159	22	corporate	corporate	ADJ
taxlaw-12713	1159	23	income	income	NOUN
taxlaw-12713	1159	24	tax	tax	NOUN
taxlaw-12713	1159	25	,	,	PUNCT
taxlaw-12713	1159	26	estate	estate	NOUN
taxlaw-12713	1159	27	tax	tax	NOUN
taxlaw-12713	1159	28	,	,	PUNCT
taxlaw-12713	1159	29	gift	gift	NOUN
taxlaw-12713	1159	30	tax	tax	NOUN
taxlaw-12713	1159	31	,	,	PUNCT
taxlaw-12713	1159	32	or	or	CCONJ
taxlaw-12713	1159	33	trust	trust	NOUN
taxlaw-12713	1159	34	income	income	NOUN
taxlaw-12713	1159	35	tax	tax	NOUN
taxlaw-12713	1159	36	.	.	PUNCT
taxlaw-12713	1160	1	and	and	CCONJ
taxlaw-12713	1160	2	the	the	DET
taxlaw-12713	1160	3	rationale	rationale	NOUN
taxlaw-12713	1160	4	for	for	ADP
taxlaw-12713	1160	5	that	that	DET
taxlaw-12713	1160	6	exemption	exemption	NOUN
taxlaw-12713	1160	7	matters	matter	VERB
taxlaw-12713	1160	8	to	to	ADP
taxlaw-12713	1160	9	the	the	DET
taxlaw-12713	1160	10	goal	goal	NOUN
taxlaw-12713	1160	11	of	of	ADP
taxlaw-12713	1160	12	charity	charity	NOUN
taxlaw-12713	1160	13	tax	tax	NOUN
taxlaw-12713	1160	14	regulation	regulation	NOUN
taxlaw-12713	1160	15	.	.	PUNCT
taxlaw-12713	1161	1	thus	thus	ADV
taxlaw-12713	1161	2	,	,	PUNCT
taxlaw-12713	1161	3	the	the	DET
taxlaw-12713	1161	4	state	state	NOUN
taxlaw-12713	1161	5	can	can	AUX
taxlaw-12713	1161	6	correctly	correctly	ADV
taxlaw-12713	1161	7	pursue	pursue	VERB
taxlaw-12713	1161	8	goal	goal	NOUN
taxlaw-12713	1161	9	(	(	PUNCT
taxlaw-12713	1161	10	e	e	NOUN
taxlaw-12713	1161	11	)	)	PUNCT
taxlaw-12713	1161	12	by	by	ADP
taxlaw-12713	1161	13	ensuring	ensure	VERB
taxlaw-12713	1161	14	benefits	benefit	NOUN
taxlaw-12713	1161	15	only	only	ADV
taxlaw-12713	1161	16	accrue	accrue	VERB
taxlaw-12713	1161	17	to	to	ADP
taxlaw-12713	1161	18	those	those	PRON
taxlaw-12713	1161	19	whom	whom	PRON
taxlaw-12713	1161	20	congress	congress	PROPN
taxlaw-12713	1161	21	intended	intend	VERB
taxlaw-12713	1161	22	and	and	CCONJ
taxlaw-12713	1161	23	by	by	ADP
taxlaw-12713	1161	24	enforcing	enforce	VERB
taxlaw-12713	1161	25	the	the	DET
taxlaw-12713	1161	26	law	law	NOUN
taxlaw-12713	1161	27	consistently	consistently	ADV
taxlaw-12713	1161	28	with	with	ADP
taxlaw-12713	1161	29	the	the	DET
taxlaw-12713	1161	30	reasons	reason	NOUN
taxlaw-12713	1161	31	congress	congress	PROPN
taxlaw-12713	1161	32	decided	decide	VERB
taxlaw-12713	1161	33	to	to	PART
taxlaw-12713	1161	34	provide	provide	VERB
taxlaw-12713	1161	35	those	those	DET
taxlaw-12713	1161	36	benefits	benefit	NOUN
taxlaw-12713	1161	37	.	.	PUNCT
taxlaw-12713	1162	1	this	this	PRON
taxlaw-12713	1162	2	focuses	focus	VERB
taxlaw-12713	1162	3	the	the	DET
taxlaw-12713	1162	4	irs	irs	PROPN
taxlaw-12713	1162	5	on	on	ADP
taxlaw-12713	1162	6	determining	determine	VERB
taxlaw-12713	1162	7	a	a	DET
taxlaw-12713	1162	8	legitimate	legitimate	ADJ
taxlaw-12713	1162	9	charitable	charitable	ADJ
taxlaw-12713	1162	10	purpose	purpose	NOUN
taxlaw-12713	1162	11	that	that	SCONJ
taxlaw-12713	1162	12	congress	congress	PROPN
taxlaw-12713	1162	13	intended	intend	VERB
taxlaw-12713	1162	14	to	to	PART
taxlaw-12713	1162	15	remove	remove	VERB
taxlaw-12713	1162	16	from	from	ADP
taxlaw-12713	1162	17	the	the	DET
taxlaw-12713	1162	18	income	income	NOUN
taxlaw-12713	1162	19	tax	tax	NOUN
taxlaw-12713	1162	20	system	system	NOUN
taxlaw-12713	1162	21	and	and	CCONJ
taxlaw-12713	1162	22	to	to	ADP
taxlaw-12713	1162	23	which	which	PRON
taxlaw-12713	1162	24	to	to	PART
taxlaw-12713	1162	25	allow	allow	VERB
taxlaw-12713	1162	26	deductible	deductible	ADJ
taxlaw-12713	1162	27	charitable	charitable	ADJ
taxlaw-12713	1162	28	contributions	contribution	NOUN
taxlaw-12713	1162	29	.	.	PUNCT
taxlaw-12713	1163	1	state	state	NOUN
taxlaw-12713	1163	2	and	and	CCONJ
taxlaw-12713	1163	3	local	local	ADJ
taxlaw-12713	1163	4	governments	government	NOUN
taxlaw-12713	1163	5	must	must	AUX
taxlaw-12713	1163	6	do	do	VERB
taxlaw-12713	1163	7	the	the	DET
taxlaw-12713	1163	8	same	same	ADJ
taxlaw-12713	1163	9	with	with	ADP
taxlaw-12713	1163	10	their	their	PRON
taxlaw-12713	1163	11	property	property	NOUN
taxlaw-12713	1163	12	tax	tax	NOUN
taxlaw-12713	1163	13	exemptions	exemption	NOUN
taxlaw-12713	1163	14	and	and	CCONJ
taxlaw-12713	1163	15	any	any	DET
taxlaw-12713	1163	16	other	other	ADJ
taxlaw-12713	1163	17	exemptions	exemption	NOUN
taxlaw-12713	1163	18	they	they	PRON
taxlaw-12713	1163	19	provide	provide	VERB
taxlaw-12713	1163	20	for	for	ADP
taxlaw-12713	1163	21	charitable	charitable	ADJ
taxlaw-12713	1163	22	activity	activity	NOUN
taxlaw-12713	1163	23	.	.	PUNCT
taxlaw-12713	1164	1	breen	breen	PROPN
taxlaw-12713	1164	2	,	,	PUNCT
taxlaw-12713	1164	3	dunn	dunn	PROPN
taxlaw-12713	1164	4	,	,	PUNCT
taxlaw-12713	1164	5	and	and	CCONJ
taxlaw-12713	1164	6	sidel	sidel	PROPN
taxlaw-12713	1164	7	highlight	highlight	VERB
taxlaw-12713	1164	8	a	a	DET
taxlaw-12713	1164	9	few	few	ADJ
taxlaw-12713	1164	10	other	other	ADJ
taxlaw-12713	1164	11	potential	potential	ADJ
taxlaw-12713	1164	12	goals	goal	NOUN
taxlaw-12713	1164	13	of	of	ADP
taxlaw-12713	1164	14	charity	charity	NOUN
taxlaw-12713	1164	15	regulation	regulation	NOUN
taxlaw-12713	1164	16	.	.	PUNCT
taxlaw-12713	1165	1	(	(	PUNCT
taxlaw-12713	1165	2	f	f	X
taxlaw-12713	1165	3	)	)	PUNCT
taxlaw-12713	1165	4	regulation	regulation	NOUN
taxlaw-12713	1165	5	in	in	ADP
taxlaw-12713	1165	6	the	the	DET
taxlaw-12713	1165	7	charity	charity	NOUN
taxlaw-12713	1165	8	sector	sector	NOUN
taxlaw-12713	1165	9	should	should	AUX
taxlaw-12713	1165	10	prevent	prevent	VERB
taxlaw-12713	1165	11	unfair	unfair	ADJ
taxlaw-12713	1165	12	competition.367	competition.367	NOUN
taxlaw-12713	1165	13	for	for	ADP
taxlaw-12713	1165	14	instance	instance	NOUN
taxlaw-12713	1165	15	,	,	PUNCT
taxlaw-12713	1165	16	congress	congress	PROPN
taxlaw-12713	1165	17	enacted	enact	VERB
taxlaw-12713	1165	18	the	the	DET
taxlaw-12713	1165	19	unrelated	unrelated	ADJ
taxlaw-12713	1165	20	business	business	NOUN
taxlaw-12713	1165	21	income	income	NOUN
taxlaw-12713	1165	22	tax	tax	NOUN
taxlaw-12713	1165	23	in	in	ADP
taxlaw-12713	1165	24	part	part	NOUN
taxlaw-12713	1165	25	to	to	PART
taxlaw-12713	1165	26	protect	protect	VERB
taxlaw-12713	1165	27	for	for	ADP
taxlaw-12713	1165	28	-	-	PUNCT
taxlaw-12713	1165	29	profit	profit	NOUN
taxlaw-12713	1165	30	businesses	business	NOUN
taxlaw-12713	1165	31	from	from	ADP
taxlaw-12713	1165	32	what	what	PRON
taxlaw-12713	1165	33	it	it	PRON
taxlaw-12713	1165	34	perceived	perceive	VERB
taxlaw-12713	1165	35	as	as	ADP
taxlaw-12713	1165	36	unfair	unfair	ADJ
taxlaw-12713	1165	37	competition	competition	NOUN
taxlaw-12713	1165	38	from	from	ADP
taxlaw-12713	1165	39	charities	charity	NOUN
taxlaw-12713	1165	40	,	,	PUNCT
taxlaw-12713	1165	41	which	which	PRON
taxlaw-12713	1165	42	had	have	VERB
taxlaw-12713	1165	43	no	no	DET
taxlaw-12713	1165	44	obligation	obligation	NOUN
taxlaw-12713	1165	45	to	to	PART
taxlaw-12713	1165	46	pay	pay	VERB
taxlaw-12713	1165	47	taxes	taxis	NOUN
taxlaw-12713	1165	48	like	like	ADP
taxlaw-12713	1165	49	its	its	PRON
taxlaw-12713	1165	50	for	for	ADP
taxlaw-12713	1165	51	-	-	PUNCT
taxlaw-12713	1165	52	profit	profit	NOUN
taxlaw-12713	1165	53	competitor.368	competitor.368	NOUN
taxlaw-12713	1165	54	365	365	NUM
taxlaw-12713	1165	55	mayer	mayer	PROPN
taxlaw-12713	1165	56	&	&	CCONJ
taxlaw-12713	1165	57	wilson	wilson	PROPN
taxlaw-12713	1165	58	,	,	PUNCT
taxlaw-12713	1165	59	supra	supra	PROPN
taxlaw-12713	1165	60	note	note	PROPN
taxlaw-12713	1165	61	266	266	NUM
taxlaw-12713	1165	62	,	,	PUNCT
taxlaw-12713	1165	63	at	at	ADP
taxlaw-12713	1165	64	505	505	NUM
taxlaw-12713	1165	65	.	.	PUNCT
taxlaw-12713	1166	1	366	366	NUM
taxlaw-12713	1166	2	see	see	VERB
taxlaw-12713	1166	3	philip	philip	PROPN
taxlaw-12713	1166	4	t.	t.	PROPN
taxlaw-12713	1166	5	hackney	hackney	PROPN
taxlaw-12713	1166	6	,	,	PUNCT
taxlaw-12713	1166	7	charitable	charitable	ADJ
taxlaw-12713	1166	8	organization	organization	NOUN
taxlaw-12713	1166	9	oversight	oversight	NOUN
taxlaw-12713	1166	10	:	:	PUNCT
taxlaw-12713	1166	11	rules	rule	NOUN
taxlaw-12713	1166	12	v.	v.	ADP
taxlaw-12713	1166	13	standards	standard	NOUN
taxlaw-12713	1166	14	,	,	PUNCT
taxlaw-12713	1166	15	13	13	NUM
taxlaw-12713	1166	16	pitt	pitt	NOUN
taxlaw-12713	1166	17	.	.	PUNCT
taxlaw-12713	1167	1	tax	tax	PROPN
taxlaw-12713	1167	2	rev	rev	PROPN
taxlaw-12713	1167	3	.	.	PROPN
taxlaw-12713	1167	4	83	83	NUM
taxlaw-12713	1167	5	,	,	PUNCT
taxlaw-12713	1167	6	90	90	NUM
taxlaw-12713	1167	7	(	(	PUNCT
taxlaw-12713	1167	8	2015	2015	NUM
taxlaw-12713	1167	9	)	)	PUNCT
taxlaw-12713	1167	10	.	.	PUNCT
taxlaw-12713	1168	1	367	367	NUM
taxlaw-12713	1168	2	breen	breen	PROPN
taxlaw-12713	1168	3	et	et	PROPN
taxlaw-12713	1168	4	.	.	PUNCT
taxlaw-12713	1169	1	al	al	PROPN
taxlaw-12713	1169	2	.	.	PROPN
taxlaw-12713	1169	3	,	,	PUNCT
taxlaw-12713	1169	4	supra	supra	PROPN
taxlaw-12713	1169	5	note	note	PROPN
taxlaw-12713	1169	6	357	357	NUM
taxlaw-12713	1169	7	,	,	PUNCT
taxlaw-12713	1169	8	at	at	ADP
taxlaw-12713	1169	9	4	4	NUM
taxlaw-12713	1169	10	.	.	NOUN
taxlaw-12713	1170	1	368	368	NUM
taxlaw-12713	1170	2	revenue	revenue	NOUN
taxlaw-12713	1170	3	act	act	NOUN
taxlaw-12713	1170	4	of	of	ADP
taxlaw-12713	1170	5	1950	1950	NUM
taxlaw-12713	1170	6	,	,	PUNCT
taxlaw-12713	1170	7	pub	pub	NOUN
taxlaw-12713	1170	8	.	.	PUNCT
taxlaw-12713	1171	1	l.	l.	PROPN
taxlaw-12713	1171	2	no	no	INTJ
taxlaw-12713	1171	3	.	.	PROPN
taxlaw-12713	1172	1	81	81	NUM
taxlaw-12713	1172	2	-	-	SYM
taxlaw-12713	1172	3	814	814	NUM
taxlaw-12713	1172	4	,	,	PUNCT
taxlaw-12713	1172	5	§	§	PROPN
taxlaw-12713	1172	6	§	§	PROPN
taxlaw-12713	1172	7	301	301	NUM
taxlaw-12713	1172	8	,	,	PUNCT
taxlaw-12713	1172	9	331	331	NUM
taxlaw-12713	1172	10	,	,	PUNCT
taxlaw-12713	1172	11	64	64	NUM
taxlaw-12713	1172	12	stat	stat	NOUN
taxlaw-12713	1172	13	.	.	PUNCT
taxlaw-12713	1173	1	906	906	NUM
taxlaw-12713	1173	2	,	,	PUNCT
taxlaw-12713	1173	3	947–53	947–53	NUM
taxlaw-12713	1173	4	,	,	PUNCT
taxlaw-12713	1173	5	957–59	957–59	PROPN
taxlaw-12713	1173	6	.	.	PUNCT
taxlaw-12713	1174	1	see	see	VERB
taxlaw-12713	1174	2	susan	susan	PROPN
taxlaw-12713	1174	3	2024	2024	NUM
taxlaw-12713	1174	4	]	]	PUNCT
taxlaw-12713	1174	5	keep	keep	VERB
taxlaw-12713	1174	6	charitable	charitable	ADJ
taxlaw-12713	1174	7	oversight	oversight	NOUN
taxlaw-12713	1174	8	175	175	NUM
taxlaw-12713	1174	9	additionally	additionally	ADV
taxlaw-12713	1174	10	,	,	PUNCT
taxlaw-12713	1174	11	(	(	PUNCT
taxlaw-12713	1174	12	g	g	NOUN
taxlaw-12713	1174	13	)	)	PUNCT
taxlaw-12713	1174	14	charitable	charitable	ADJ
taxlaw-12713	1174	15	regulators	regulator	NOUN
taxlaw-12713	1174	16	should	should	AUX
taxlaw-12713	1174	17	protect	protect	VERB
taxlaw-12713	1174	18	vulnerable	vulnerable	ADJ
taxlaw-12713	1174	19	beneficiaries.369	beneficiaries.369	NOUN
taxlaw-12713	1174	20	this	this	DET
taxlaw-12713	1174	21	one	one	NOUN
taxlaw-12713	1174	22	is	be	AUX
taxlaw-12713	1174	23	subsumed	subsume	VERB
taxlaw-12713	1174	24	in	in	ADP
taxlaw-12713	1174	25	part	part	NOUN
taxlaw-12713	1174	26	by	by	ADP
taxlaw-12713	1174	27	the	the	DET
taxlaw-12713	1174	28	ideas	idea	NOUN
taxlaw-12713	1174	29	expressed	express	VERB
taxlaw-12713	1174	30	above	above	ADV
taxlaw-12713	1174	31	about	about	ADP
taxlaw-12713	1174	32	fiduciary	fiduciary	ADJ
taxlaw-12713	1174	33	duties	duty	NOUN
taxlaw-12713	1174	34	and	and	CCONJ
taxlaw-12713	1174	35	charitable	charitable	ADJ
taxlaw-12713	1174	36	purposes	purpose	NOUN
taxlaw-12713	1174	37	.	.	PUNCT
taxlaw-12713	1175	1	still	still	ADV
taxlaw-12713	1175	2	expressly	expressly	ADV
taxlaw-12713	1175	3	acknowledging	acknowledge	VERB
taxlaw-12713	1175	4	this	this	DET
taxlaw-12713	1175	5	goal	goal	NOUN
taxlaw-12713	1175	6	is	be	AUX
taxlaw-12713	1175	7	worthwhile	worthwhile	ADJ
taxlaw-12713	1175	8	.	.	PUNCT
taxlaw-12713	1176	1	finally	finally	ADV
taxlaw-12713	1176	2	,	,	PUNCT
taxlaw-12713	1176	3	a	a	DET
taxlaw-12713	1176	4	charitable	charitable	ADJ
taxlaw-12713	1176	5	regulation	regulation	NOUN
taxlaw-12713	1176	6	regime	regime	NOUN
taxlaw-12713	1176	7	could	could	AUX
taxlaw-12713	1176	8	adopt	adopt	VERB
taxlaw-12713	1176	9	a	a	DET
taxlaw-12713	1176	10	goal	goal	NOUN
taxlaw-12713	1176	11	of	of	ADP
taxlaw-12713	1176	12	incentivizing	incentivize	VERB
taxlaw-12713	1176	13	giving	give	VERB
taxlaw-12713	1176	14	to	to	PART
taxlaw-12713	1176	15	charitable	charitable	VERB
taxlaw-12713	1176	16	causes.370	causes.370	NOUN
taxlaw-12713	1176	17	the	the	DET
taxlaw-12713	1176	18	various	various	ADJ
taxlaw-12713	1176	19	benefits	benefit	NOUN
taxlaw-12713	1176	20	of	of	ADP
taxlaw-12713	1176	21	the	the	DET
taxlaw-12713	1176	22	code	code	NOUN
taxlaw-12713	1176	23	,	,	PUNCT
taxlaw-12713	1176	24	such	such	ADJ
taxlaw-12713	1176	25	as	as	ADP
taxlaw-12713	1176	26	the	the	DET
taxlaw-12713	1176	27	charitable	charitable	ADJ
taxlaw-12713	1176	28	contribution	contribution	NOUN
taxlaw-12713	1176	29	deduction	deduction	NOUN
taxlaw-12713	1176	30	and	and	CCONJ
taxlaw-12713	1176	31	tax	tax	NOUN
taxlaw-12713	1176	32	exemption	exemption	NOUN
taxlaw-12713	1176	33	,	,	PUNCT
taxlaw-12713	1176	34	both	both	CCONJ
taxlaw-12713	1176	35	further	far	ADV
taxlaw-12713	1176	36	this	this	DET
taxlaw-12713	1176	37	goal.371	goal.371	NOUN
taxlaw-12713	1176	38	in	in	ADP
taxlaw-12713	1176	39	discussing	discuss	VERB
taxlaw-12713	1176	40	the	the	DET
taxlaw-12713	1176	41	removal	removal	NOUN
taxlaw-12713	1176	42	of	of	ADP
taxlaw-12713	1176	43	charity	charity	NOUN
taxlaw-12713	1176	44	regulation	regulation	NOUN
taxlaw-12713	1176	45	from	from	ADP
taxlaw-12713	1176	46	the	the	DET
taxlaw-12713	1176	47	irs	irs	PROPN
taxlaw-12713	1176	48	,	,	PUNCT
taxlaw-12713	1176	49	those	those	PRON
taxlaw-12713	1176	50	who	who	PRON
taxlaw-12713	1176	51	argue	argue	VERB
taxlaw-12713	1176	52	for	for	ADP
taxlaw-12713	1176	53	removal	removal	NOUN
taxlaw-12713	1176	54	but	but	CCONJ
taxlaw-12713	1176	55	who	who	PRON
taxlaw-12713	1176	56	want	want	VERB
taxlaw-12713	1176	57	good	good	ADJ
taxlaw-12713	1176	58	state	state	NOUN
taxlaw-12713	1176	59	regulation	regulation	NOUN
taxlaw-12713	1176	60	tend	tend	VERB
taxlaw-12713	1176	61	to	to	PART
taxlaw-12713	1176	62	have	have	VERB
taxlaw-12713	1176	63	a	a	DET
taxlaw-12713	1176	64	narrower	narrow	ADJ
taxlaw-12713	1176	65	conception	conception	NOUN
taxlaw-12713	1176	66	of	of	ADP
taxlaw-12713	1176	67	charity	charity	NOUN
taxlaw-12713	1176	68	goals	goal	NOUN
taxlaw-12713	1176	69	.	.	PUNCT
taxlaw-12713	1177	1	these	these	DET
taxlaw-12713	1177	2	critics	critic	NOUN
taxlaw-12713	1177	3	tend	tend	VERB
taxlaw-12713	1177	4	to	to	PART
taxlaw-12713	1177	5	focus	focus	VERB
taxlaw-12713	1177	6	upon	upon	SCONJ
taxlaw-12713	1177	7	overseeing	oversee	VERB
taxlaw-12713	1177	8	fiduciary	fiduciary	ADJ
taxlaw-12713	1177	9	duties	duty	NOUN
taxlaw-12713	1177	10	.	.	PUNCT
taxlaw-12713	1178	1	but	but	CCONJ
taxlaw-12713	1178	2	focusing	focus	VERB
taxlaw-12713	1178	3	upon	upon	SCONJ
taxlaw-12713	1178	4	fiduciary	fiduciary	ADJ
taxlaw-12713	1178	5	duties	duty	NOUN
taxlaw-12713	1178	6	alone	alone	ADV
taxlaw-12713	1178	7	fails	fail	VERB
taxlaw-12713	1178	8	to	to	PART
taxlaw-12713	1178	9	provide	provide	VERB
taxlaw-12713	1178	10	attention	attention	NOUN
taxlaw-12713	1178	11	to	to	ADP
taxlaw-12713	1178	12	charitable	charitable	ADJ
taxlaw-12713	1178	13	purpose	purpose	NOUN
taxlaw-12713	1178	14	and	and	CCONJ
taxlaw-12713	1178	15	abuse	abuse	NOUN
taxlaw-12713	1178	16	of	of	ADP
taxlaw-12713	1178	17	the	the	DET
taxlaw-12713	1178	18	tax	tax	NOUN
taxlaw-12713	1178	19	law	law	NOUN
taxlaw-12713	1178	20	.	.	PUNCT
taxlaw-12713	1179	1	this	this	DET
taxlaw-12713	1179	2	failure	failure	NOUN
taxlaw-12713	1179	3	matters	matter	VERB
taxlaw-12713	1179	4	because	because	SCONJ
taxlaw-12713	1179	5	highpowered	highpowered	ADJ
taxlaw-12713	1179	6	tax	tax	NOUN
taxlaw-12713	1179	7	-	-	PUNCT
taxlaw-12713	1179	8	law	law	NOUN
taxlaw-12713	1179	9	incentives	incentive	NOUN
taxlaw-12713	1179	10	make	make	VERB
taxlaw-12713	1179	11	the	the	DET
taxlaw-12713	1179	12	stakes	stake	NOUN
taxlaw-12713	1179	13	of	of	ADP
taxlaw-12713	1179	14	charitability	charitability	NOUN
taxlaw-12713	1179	15	much	much	ADV
taxlaw-12713	1179	16	more	more	ADV
taxlaw-12713	1179	17	legally	legally	ADV
taxlaw-12713	1179	18	and	and	CCONJ
taxlaw-12713	1179	19	economically	economically	ADV
taxlaw-12713	1179	20	salient	salient	NOUN
taxlaw-12713	1179	21	.	.	PUNCT
taxlaw-12713	1180	1	this	this	DET
taxlaw-12713	1180	2	review	review	NOUN
taxlaw-12713	1180	3	highlights	highlight	VERB
taxlaw-12713	1180	4	that	that	SCONJ
taxlaw-12713	1180	5	the	the	DET
taxlaw-12713	1180	6	tax	tax	NOUN
taxlaw-12713	1180	7	charity	charity	NOUN
taxlaw-12713	1180	8	law	law	NOUN
taxlaw-12713	1180	9	regime	regime	NOUN
taxlaw-12713	1180	10	looks	look	VERB
taxlaw-12713	1180	11	much	much	ADV
taxlaw-12713	1180	12	different	different	ADJ
taxlaw-12713	1180	13	from	from	ADP
taxlaw-12713	1180	14	the	the	DET
taxlaw-12713	1180	15	state	state	NOUN
taxlaw-12713	1180	16	law	law	NOUN
taxlaw-12713	1180	17	regime	regime	NOUN
taxlaw-12713	1180	18	because	because	SCONJ
taxlaw-12713	1180	19	the	the	DET
taxlaw-12713	1180	20	stakes	stake	NOUN
taxlaw-12713	1180	21	are	be	AUX
taxlaw-12713	1180	22	much	much	ADV
taxlaw-12713	1180	23	different	different	ADJ
taxlaw-12713	1180	24	.	.	PUNCT
taxlaw-12713	1181	1	it	it	PRON
taxlaw-12713	1181	2	seems	seem	VERB
taxlaw-12713	1181	3	far	far	ADV
taxlaw-12713	1181	4	from	from	ADP
taxlaw-12713	1181	5	clear	clear	ADJ
taxlaw-12713	1181	6	that	that	SCONJ
taxlaw-12713	1181	7	the	the	DET
taxlaw-12713	1181	8	two	two	NUM
taxlaw-12713	1181	9	regimes	regime	NOUN
taxlaw-12713	1181	10	are	be	AUX
taxlaw-12713	1181	11	aimed	aim	VERB
taxlaw-12713	1181	12	at	at	ADP
taxlaw-12713	1181	13	the	the	DET
taxlaw-12713	1181	14	same	same	ADJ
taxlaw-12713	1181	15	goals	goal	NOUN
taxlaw-12713	1181	16	.	.	PUNCT
taxlaw-12713	1182	1	similarly	similarly	ADV
taxlaw-12713	1182	2	,	,	PUNCT
taxlaw-12713	1182	3	a	a	DET
taxlaw-12713	1182	4	new	new	ADJ
taxlaw-12713	1182	5	entity	entity	NOUN
taxlaw-12713	1182	6	to	to	PART
taxlaw-12713	1182	7	regulate	regulate	VERB
taxlaw-12713	1182	8	charity	charity	NOUN
taxlaw-12713	1182	9	will	will	AUX
taxlaw-12713	1182	10	likely	likely	ADV
taxlaw-12713	1182	11	not	not	PART
taxlaw-12713	1182	12	prioritize	prioritize	VERB
taxlaw-12713	1182	13	the	the	DET
taxlaw-12713	1182	14	type	type	NOUN
taxlaw-12713	1182	15	of	of	ADP
taxlaw-12713	1182	16	values	value	NOUN
taxlaw-12713	1182	17	that	that	PRON
taxlaw-12713	1182	18	are	be	AUX
taxlaw-12713	1182	19	prioritized	prioritize	VERB
taxlaw-12713	1182	20	within	within	ADP
taxlaw-12713	1182	21	the	the	DET
taxlaw-12713	1182	22	irs	irs	PROPN
taxlaw-12713	1182	23	.	.	PUNCT
taxlaw-12713	1183	1	c.	c.	NOUN
taxlaw-12713	1183	2	challenges	challenge	VERB
taxlaw-12713	1183	3	to	to	ADP
taxlaw-12713	1183	4	some	some	PRON
taxlaw-12713	1183	5	of	of	ADP
taxlaw-12713	1183	6	the	the	DET
taxlaw-12713	1183	7	regulatory	regulatory	ADJ
taxlaw-12713	1183	8	solutions	solution	NOUN
taxlaw-12713	1183	9	this	this	DET
taxlaw-12713	1183	10	part	part	NOUN
taxlaw-12713	1183	11	iv(c	iv(c	PUNCT
taxlaw-12713	1183	12	)	)	PUNCT
taxlaw-12713	1183	13	first	first	ADV
taxlaw-12713	1183	14	considers	consider	VERB
taxlaw-12713	1183	15	the	the	DET
taxlaw-12713	1183	16	challenges	challenge	NOUN
taxlaw-12713	1183	17	of	of	ADP
taxlaw-12713	1183	18	charity	charity	NOUN
taxlaw-12713	1183	19	regulation	regulation	NOUN
taxlaw-12713	1183	20	in	in	ADP
taxlaw-12713	1183	21	a	a	DET
taxlaw-12713	1183	22	general	general	ADJ
taxlaw-12713	1183	23	sense	sense	NOUN
taxlaw-12713	1183	24	and	and	CCONJ
taxlaw-12713	1183	25	then	then	ADV
taxlaw-12713	1183	26	turns	turn	VERB
taxlaw-12713	1183	27	to	to	ADP
taxlaw-12713	1183	28	the	the	DET
taxlaw-12713	1183	29	specific	specific	ADJ
taxlaw-12713	1183	30	regulatory	regulatory	ADJ
taxlaw-12713	1183	31	solutions	solution	NOUN
taxlaw-12713	1183	32	.	.	PUNCT
taxlaw-12713	1184	1	i	i	PRON
taxlaw-12713	1184	2	focus	focus	VERB
taxlaw-12713	1184	3	on	on	ADP
taxlaw-12713	1184	4	six	six	NUM
taxlaw-12713	1184	5	general	general	ADJ
taxlaw-12713	1184	6	challenges	challenge	NOUN
taxlaw-12713	1184	7	:	:	PUNCT
taxlaw-12713	1184	8	(	(	PUNCT
taxlaw-12713	1184	9	1	1	X
taxlaw-12713	1184	10	)	)	PUNCT
taxlaw-12713	1184	11	the	the	DET
taxlaw-12713	1184	12	lack	lack	NOUN
taxlaw-12713	1184	13	of	of	ADP
taxlaw-12713	1184	14	a	a	DET
taxlaw-12713	1184	15	precise	precise	ADJ
taxlaw-12713	1184	16	definition	definition	NOUN
taxlaw-12713	1184	17	of	of	ADP
taxlaw-12713	1184	18	charity	charity	NOUN
taxlaw-12713	1184	19	;	;	PUNCT
taxlaw-12713	1184	20	(	(	PUNCT
taxlaw-12713	1184	21	2	2	X
taxlaw-12713	1184	22	)	)	PUNCT
taxlaw-12713	1184	23	the	the	DET
taxlaw-12713	1184	24	naturally	naturally	ADV
taxlaw-12713	1184	25	contentious	contentious	ADJ
taxlaw-12713	1184	26	relationship	relationship	NOUN
taxlaw-12713	1184	27	between	between	ADP
taxlaw-12713	1184	28	civil	civil	ADJ
taxlaw-12713	1184	29	society	society	NOUN
taxlaw-12713	1184	30	,	,	PUNCT
taxlaw-12713	1184	31	where	where	SCONJ
taxlaw-12713	1184	32	charity	charity	NOUN
taxlaw-12713	1184	33	lays	lay	VERB
taxlaw-12713	1184	34	,	,	PUNCT
taxlaw-12713	1184	35	and	and	CCONJ
taxlaw-12713	1184	36	the	the	DET
taxlaw-12713	1184	37	state	state	NOUN
taxlaw-12713	1184	38	;	;	PUNCT
taxlaw-12713	1184	39	(	(	PUNCT
taxlaw-12713	1184	40	3	3	X
taxlaw-12713	1184	41	)	)	PUNCT
taxlaw-12713	1184	42	the	the	DET
taxlaw-12713	1184	43	lack	lack	NOUN
taxlaw-12713	1184	44	of	of	ADP
taxlaw-12713	1184	45	evidence	evidence	NOUN
taxlaw-12713	1184	46	on	on	ADP
taxlaw-12713	1184	47	both	both	CCONJ
taxlaw-12713	1184	48	the	the	DET
taxlaw-12713	1184	49	extent	extent	NOUN
taxlaw-12713	1184	50	of	of	ADP
taxlaw-12713	1184	51	charity	charity	NOUN
taxlaw-12713	1184	52	mismanagement	mismanagement	NOUN
taxlaw-12713	1184	53	and	and	CCONJ
taxlaw-12713	1184	54	abuse	abuse	NOUN
taxlaw-12713	1184	55	and	and	CCONJ
taxlaw-12713	1184	56	on	on	ADP
taxlaw-12713	1184	57	how	how	SCONJ
taxlaw-12713	1184	58	to	to	PART
taxlaw-12713	1184	59	solve	solve	VERB
taxlaw-12713	1184	60	it	it	PRON
taxlaw-12713	1184	61	;	;	PUNCT
taxlaw-12713	1184	62	(	(	PUNCT
taxlaw-12713	1184	63	4	4	X
taxlaw-12713	1184	64	)	)	PUNCT
taxlaw-12713	1184	65	the	the	DET
taxlaw-12713	1184	66	consistent	consistent	ADJ
taxlaw-12713	1184	67	failure	failure	NOUN
taxlaw-12713	1184	68	to	to	PART
taxlaw-12713	1184	69	provide	provide	VERB
taxlaw-12713	1184	70	resources	resource	NOUN
taxlaw-12713	1184	71	allocated	allocate	VERB
taxlaw-12713	1184	72	to	to	PART
taxlaw-12713	1184	73	regulate	regulate	VERB
taxlaw-12713	1184	74	the	the	DET
taxlaw-12713	1184	75	sector	sector	NOUN
taxlaw-12713	1184	76	;	;	PUNCT
taxlaw-12713	1184	77	(	(	PUNCT
taxlaw-12713	1184	78	5	5	X
taxlaw-12713	1184	79	)	)	PUNCT
taxlaw-12713	1184	80	the	the	DET
taxlaw-12713	1184	81	heterogeneity	heterogeneity	NOUN
taxlaw-12713	1184	82	of	of	ADP
taxlaw-12713	1184	83	the	the	DET
taxlaw-12713	1184	84	sector	sector	NOUN
taxlaw-12713	1184	85	;	;	PUNCT
taxlaw-12713	1184	86	and	and	CCONJ
taxlaw-12713	1184	87	(	(	PUNCT
taxlaw-12713	1184	88	6	6	X
taxlaw-12713	1184	89	)	)	PUNCT
taxlaw-12713	1184	90	the	the	DET
taxlaw-12713	1184	91	limited	limited	ADJ
taxlaw-12713	1184	92	sophistication	sophistication	NOUN
taxlaw-12713	1184	93	of	of	ADP
taxlaw-12713	1184	94	the	the	DET
taxlaw-12713	1184	95	vast	vast	ADJ
taxlaw-12713	1184	96	majority	majority	NOUN
taxlaw-12713	1184	97	of	of	ADP
taxlaw-12713	1184	98	charity	charity	NOUN
taxlaw-12713	1184	99	leaders	leader	NOUN
taxlaw-12713	1184	100	.	.	PUNCT
taxlaw-12713	1185	1	this	this	DET
taxlaw-12713	1185	2	part	part	NOUN
taxlaw-12713	1185	3	iv(c	iv(c	NOUN
taxlaw-12713	1185	4	)	)	PUNCT
taxlaw-12713	1185	5	then	then	ADV
taxlaw-12713	1185	6	evaluates	evaluate	VERB
taxlaw-12713	1185	7	the	the	DET
taxlaw-12713	1185	8	specific	specific	ADJ
taxlaw-12713	1185	9	challenges	challenge	NOUN
taxlaw-12713	1185	10	associated	associate	VERB
taxlaw-12713	1185	11	with	with	ADP
taxlaw-12713	1185	12	state	state	NOUN
taxlaw-12713	1185	13	regulation	regulation	NOUN
taxlaw-12713	1185	14	,	,	PUNCT
taxlaw-12713	1185	15	irs	irs	PROPN
taxlaw-12713	1185	16	regulation	regulation	NOUN
taxlaw-12713	1185	17	,	,	PUNCT
taxlaw-12713	1185	18	and	and	CCONJ
taxlaw-12713	1185	19	regulation	regulation	NOUN
taxlaw-12713	1185	20	by	by	ADP
taxlaw-12713	1185	21	some	some	DET
taxlaw-12713	1185	22	quasi	quasi	ADJ
taxlaw-12713	1185	23	-	-	ADJ
taxlaw-12713	1185	24	federal	federal	ADJ
taxlaw-12713	1185	25	agency	agency	NOUN
taxlaw-12713	1185	26	.	.	PUNCT
taxlaw-12713	1186	1	the	the	DET
taxlaw-12713	1186	2	lack	lack	NOUN
taxlaw-12713	1186	3	of	of	ADP
taxlaw-12713	1186	4	a	a	DET
taxlaw-12713	1186	5	clear	clear	ADJ
taxlaw-12713	1186	6	definition	definition	NOUN
taxlaw-12713	1186	7	of	of	ADP
taxlaw-12713	1186	8	what	what	PRON
taxlaw-12713	1186	9	is	be	AUX
taxlaw-12713	1186	10	charitable	charitable	ADJ
taxlaw-12713	1186	11	,	,	PUNCT
taxlaw-12713	1186	12	including	include	VERB
taxlaw-12713	1186	13	the	the	DET
taxlaw-12713	1186	14	fact	fact	NOUN
taxlaw-12713	1186	15	that	that	SCONJ
taxlaw-12713	1186	16	it	it	PRON
taxlaw-12713	1186	17	changes	change	VERB
taxlaw-12713	1186	18	over	over	ADP
taxlaw-12713	1186	19	time	time	NOUN
taxlaw-12713	1186	20	,	,	PUNCT
taxlaw-12713	1186	21	makes	make	VERB
taxlaw-12713	1186	22	charity	charity	NOUN
taxlaw-12713	1186	23	regulation	regulation	NOUN
taxlaw-12713	1186	24	a	a	DET
taxlaw-12713	1186	25	costly	costly	ADJ
taxlaw-12713	1186	26	endeavor	endeavor	NOUN
taxlaw-12713	1186	27	.	.	PUNCT
taxlaw-12713	1187	1	as	as	SCONJ
taxlaw-12713	1187	2	a	a	DET
taxlaw-12713	1187	3	filer	filer	NOUN
taxlaw-12713	1187	4	commission	commission	NOUN
taxlaw-12713	1187	5	study	study	NOUN
taxlaw-12713	1187	6	stated	state	VERB
taxlaw-12713	1187	7	:	:	PUNCT
taxlaw-12713	1187	8	“	"	PUNCT
taxlaw-12713	1187	9	[	[	X
taxlaw-12713	1187	10	o]ne	o]ne	NOUN
taxlaw-12713	1187	11	reason	reason	NOUN
taxlaw-12713	1187	12	that	that	SCONJ
taxlaw-12713	1187	13	there	there	PRON
taxlaw-12713	1187	14	have	have	AUX
taxlaw-12713	1187	15	been	be	AUX
taxlaw-12713	1187	16	few	few	ADJ
taxlaw-12713	1187	17	attempts	attempt	NOUN
taxlaw-12713	1187	18	to	to	PART
taxlaw-12713	1187	19	provide	provide	VERB
taxlaw-12713	1187	20	a	a	DET
taxlaw-12713	1187	21	comprehensive	comprehensive	ADJ
taxlaw-12713	1187	22	definition	definition	NOUN
taxlaw-12713	1187	23	[	[	X
taxlaw-12713	1187	24	of	of	ADP
taxlaw-12713	1187	25	charity	charity	NOUN
taxlaw-12713	1187	26	]	]	PUNCT
taxlaw-12713	1187	27	is	be	AUX
taxlaw-12713	1187	28	that	that	PRON
taxlaw-12713	1187	29	charitable	charitable	ADJ
taxlaw-12713	1187	30	activity	activity	NOUN
taxlaw-12713	1187	31	constantly	constantly	ADV
taxlaw-12713	1187	32	changes	change	VERB
taxlaw-12713	1187	33	,	,	PUNCT
taxlaw-12713	1187	34	and	and	CCONJ
taxlaw-12713	1187	35	formulating	formulate	VERB
taxlaw-12713	1187	36	a	a	DET
taxlaw-12713	1187	37	definition	definition	NOUN
taxlaw-12713	1187	38	is	be	AUX
taxlaw-12713	1187	39	extremely	extremely	ADV
taxlaw-12713	1187	40	difficult	difficult	ADJ
taxlaw-12713	1187	41	when	when	SCONJ
taxlaw-12713	1187	42	the	the	DET
taxlaw-12713	1187	43	object	object	NOUN
taxlaw-12713	1187	44	to	to	PART
taxlaw-12713	1187	45	be	be	AUX
taxlaw-12713	1187	46	defined	define	VERB
taxlaw-12713	1187	47	is	be	AUX
taxlaw-12713	1187	48	in	in	ADP
taxlaw-12713	1187	49	flux	flux	NOUN
taxlaw-12713	1187	50	.	.	PUNCT
taxlaw-12713	1187	51	”372	”372	PUNCT
taxlaw-12713	1188	1	naturally	naturally	ADV
taxlaw-12713	1188	2	,	,	PUNCT
taxlaw-12713	1188	3	as	as	SCONJ
taxlaw-12713	1188	4	recognized	recognize	VERB
taxlaw-12713	1188	5	by	by	ADP
taxlaw-12713	1188	6	the	the	DET
taxlaw-12713	1188	7	supreme	supreme	PROPN
taxlaw-12713	1188	8	court	court	PROPN
taxlaw-12713	1188	9	in	in	ADP
taxlaw-12713	1188	10	bob	bob	PROPN
taxlaw-12713	1188	11	jones	jones	PROPN
taxlaw-12713	1188	12	,	,	PUNCT
taxlaw-12713	1188	13	the	the	DET
taxlaw-12713	1188	14	definition	definition	NOUN
taxlaw-12713	1188	15	of	of	ADP
taxlaw-12713	1188	16	charity	charity	NOUN
taxlaw-12713	1188	17	changes	change	NOUN
taxlaw-12713	1188	18	over	over	ADP
taxlaw-12713	1188	19	time.373	time.373	NOUN
taxlaw-12713	1188	20	thus	thus	ADV
taxlaw-12713	1188	21	,	,	PUNCT
taxlaw-12713	1188	22	standards	standard	NOUN
taxlaw-12713	1188	23	rather	rather	ADV
taxlaw-12713	1188	24	than	than	ADP
taxlaw-12713	1188	25	rules	rule	NOUN
taxlaw-12713	1188	26	reign	reign	NOUN
taxlaw-12713	1188	27	in	in	ADP
taxlaw-12713	1188	28	charitable	charitable	ADJ
taxlaw-12713	1188	29	tax	tax	NOUN
taxlaw-12713	1188	30	law	law	NOUN
taxlaw-12713	1188	31	.	.	PUNCT
taxlaw-12713	1189	1	the	the	DET
taxlaw-12713	1189	2	irs	irs	PROPN
taxlaw-12713	1189	3	regularly	regularly	ADV
taxlaw-12713	1189	4	uses	use	VERB
taxlaw-12713	1189	5	an	an	DET
taxlaw-12713	1189	6	all	all	DET
taxlaw-12713	1189	7	the	the	DET
taxlaw-12713	1189	8	facts	fact	NOUN
taxlaw-12713	1189	9	and	and	CCONJ
taxlaw-12713	1189	10	circumstances	circumstance	NOUN
taxlaw-12713	1189	11	rose	rise	VERB
taxlaw-12713	1189	12	-	-	PUNCT
taxlaw-12713	1189	13	ackerman	ackerman	NOUN
taxlaw-12713	1189	14	,	,	PUNCT
taxlaw-12713	1189	15	unfair	unfair	ADJ
taxlaw-12713	1189	16	competition	competition	NOUN
taxlaw-12713	1189	17	and	and	CCONJ
taxlaw-12713	1189	18	corporate	corporate	ADJ
taxlaw-12713	1189	19	income	income	NOUN
taxlaw-12713	1189	20	taxation	taxation	NOUN
taxlaw-12713	1189	21	,	,	PUNCT
taxlaw-12713	1189	22	in	in	ADP
taxlaw-12713	1189	23	the	the	DET
taxlaw-12713	1189	24	economics	economic	NOUN
taxlaw-12713	1189	25	of	of	ADP
taxlaw-12713	1189	26	nonprofit	nonprofit	ADJ
taxlaw-12713	1189	27	institutions	institution	NOUN
taxlaw-12713	1189	28	394–405	394–405	NUM
taxlaw-12713	1189	29	(	(	PUNCT
taxlaw-12713	1189	30	susan	susan	PROPN
taxlaw-12713	1189	31	rose	rose	PROPN
taxlaw-12713	1189	32	-	-	PUNCT
taxlaw-12713	1189	33	ackerman	ackerman	PROPN
taxlaw-12713	1189	34	ed	ed	NOUN
taxlaw-12713	1189	35	.	.	PROPN
taxlaw-12713	1189	36	1986	1986	NUM
taxlaw-12713	1189	37	)	)	PUNCT
taxlaw-12713	1190	1	(	(	PUNCT
taxlaw-12713	1190	2	discussing	discuss	VERB
taxlaw-12713	1190	3	whether	whether	SCONJ
taxlaw-12713	1190	4	there	there	PRON
taxlaw-12713	1190	5	is	be	VERB
taxlaw-12713	1190	6	unfair	unfair	ADJ
taxlaw-12713	1190	7	competition	competition	NOUN
taxlaw-12713	1190	8	between	between	ADP
taxlaw-12713	1190	9	nonprofits	nonprofit	NOUN
taxlaw-12713	1190	10	and	and	CCONJ
taxlaw-12713	1190	11	for	for	ADP
taxlaw-12713	1190	12	-	-	PUNCT
taxlaw-12713	1190	13	profit	profit	NOUN
taxlaw-12713	1190	14	corporations	corporation	NOUN
taxlaw-12713	1190	15	)	)	PUNCT
taxlaw-12713	1190	16	.	.	PUNCT
taxlaw-12713	1191	1	369	369	NUM
taxlaw-12713	1191	2	breen	breen	PROPN
taxlaw-12713	1191	3	et	et	PROPN
taxlaw-12713	1191	4	.	.	PUNCT
taxlaw-12713	1192	1	al	al	PROPN
taxlaw-12713	1192	2	.	.	PROPN
taxlaw-12713	1192	3	,	,	PUNCT
taxlaw-12713	1192	4	supra	supra	PROPN
taxlaw-12713	1192	5	note	note	PROPN
taxlaw-12713	1192	6	357	357	NUM
taxlaw-12713	1192	7	,	,	PUNCT
taxlaw-12713	1192	8	at	at	ADP
taxlaw-12713	1192	9	4	4	NUM
taxlaw-12713	1192	10	.	.	SYM
taxlaw-12713	1192	11	370	370	NUM
taxlaw-12713	1193	1	i	i	PRON
taxlaw-12713	1193	2	d.	d.	PROPN
taxlaw-12713	1193	3	371	371	NUM
taxlaw-12713	1193	4	i.r.c	i.r.c	NOUN
taxlaw-12713	1193	5	.	.	PUNCT
taxlaw-12713	1194	1	§	§	PROPN
taxlaw-12713	1194	2	§	§	PROPN
taxlaw-12713	1194	3	2055	2055	NUM
taxlaw-12713	1194	4	,	,	PUNCT
taxlaw-12713	1194	5	and	and	CCONJ
taxlaw-12713	1194	6	2522	2522	NUM
taxlaw-12713	1194	7	.	.	PUNCT
taxlaw-12713	1195	1	see	see	VERB
taxlaw-12713	1195	2	also	also	ADV
taxlaw-12713	1195	3	i.r.c	i.r.c	NOUN
taxlaw-12713	1195	4	.	.	PUNCT
taxlaw-12713	1196	1	§	§	PROPN
taxlaw-12713	1196	2	642(c	642(c	PROPN
taxlaw-12713	1196	3	)	)	PUNCT
taxlaw-12713	1196	4	(	(	PUNCT
taxlaw-12713	1196	5	allowing	allow	VERB
taxlaw-12713	1196	6	a	a	DET
taxlaw-12713	1196	7	charitable	charitable	ADJ
taxlaw-12713	1196	8	contribution	contribution	NOUN
taxlaw-12713	1196	9	deduction	deduction	NOUN
taxlaw-12713	1196	10	from	from	ADP
taxlaw-12713	1196	11	the	the	DET
taxlaw-12713	1196	12	trust	trust	NOUN
taxlaw-12713	1196	13	income	income	NOUN
taxlaw-12713	1196	14	tax	tax	NOUN
taxlaw-12713	1196	15	)	)	PUNCT
taxlaw-12713	1196	16	.	.	PUNCT
taxlaw-12713	1197	1	372	372	NUM
taxlaw-12713	1197	2	persons	person	NOUN
taxlaw-12713	1197	3	et	et	VERB
taxlaw-12713	1197	4	al	al	PROPN
taxlaw-12713	1197	5	.	.	PROPN
taxlaw-12713	1197	6	,	,	PUNCT
taxlaw-12713	1197	7	supra	supra	PROPN
taxlaw-12713	1197	8	note	note	PROPN
taxlaw-12713	1197	9	70	70	NUM
taxlaw-12713	1197	10	,	,	PUNCT
taxlaw-12713	1197	11	at	at	ADP
taxlaw-12713	1197	12	1934	1934	NUM
taxlaw-12713	1197	13	.	.	PUNCT
taxlaw-12713	1198	1	373	373	NUM
taxlaw-12713	1198	2	bob	bob	PROPN
taxlaw-12713	1198	3	jones	jones	PROPN
taxlaw-12713	1198	4	univ	univ	PROPN
taxlaw-12713	1198	5	.	.	PUNCT
taxlaw-12713	1199	1	v.	v.	PROPN
taxlaw-12713	1199	2	united	united	PROPN
taxlaw-12713	1199	3	states	states	PROPN
taxlaw-12713	1199	4	,	,	PUNCT
taxlaw-12713	1199	5	461	461	NUM
taxlaw-12713	1199	6	u.s	u.s	PROPN
taxlaw-12713	1199	7	.	.	PROPN
taxlaw-12713	1199	8	574	574	NUM
taxlaw-12713	1199	9	(	(	PUNCT
taxlaw-12713	1199	10	1983	1983	NUM
taxlaw-12713	1199	11	)	)	PUNCT
taxlaw-12713	1199	12	.	.	PUNCT
taxlaw-12713	1200	1	176	176	NUM
taxlaw-12713	1200	2	columbia	columbia	PROPN
taxlaw-12713	1200	3	journal	journal	PROPN
taxlaw-12713	1200	4	of	of	ADP
taxlaw-12713	1200	5	tax	tax	NOUN
taxlaw-12713	1200	6	law	law	NOUN
taxlaw-12713	1201	1	[	[	X
taxlaw-12713	1201	2	vol	vol	NOUN
taxlaw-12713	1201	3	15:2	15:2	NUM
taxlaw-12713	1201	4	test	test	NOUN
taxlaw-12713	1201	5	to	to	PART
taxlaw-12713	1201	6	evaluate	evaluate	VERB
taxlaw-12713	1201	7	whether	whether	SCONJ
taxlaw-12713	1201	8	an	an	DET
taxlaw-12713	1201	9	organization	organization	NOUN
taxlaw-12713	1201	10	qualifies	qualify	VERB
taxlaw-12713	1201	11	as	as	ADP
taxlaw-12713	1201	12	charitable.374	charitable.374	NOUN
taxlaw-12713	1201	13	as	as	ADP
taxlaw-12713	1201	14	with	with	ADP
taxlaw-12713	1201	15	any	any	DET
taxlaw-12713	1201	16	standard	standard	ADJ
taxlaw-12713	1201	17	,	,	PUNCT
taxlaw-12713	1201	18	substantial	substantial	ADJ
taxlaw-12713	1201	19	costs	cost	NOUN
taxlaw-12713	1201	20	are	be	AUX
taxlaw-12713	1201	21	placed	place	VERB
taxlaw-12713	1201	22	on	on	ADP
taxlaw-12713	1201	23	both	both	CCONJ
taxlaw-12713	1201	24	the	the	DET
taxlaw-12713	1201	25	regulator	regulator	NOUN
taxlaw-12713	1201	26	and	and	CCONJ
taxlaw-12713	1201	27	the	the	DET
taxlaw-12713	1201	28	regulated	regulated	ADJ
taxlaw-12713	1201	29	as	as	SCONJ
taxlaw-12713	1201	30	they	they	PRON
taxlaw-12713	1201	31	try	try	VERB
taxlaw-12713	1201	32	to	to	PART
taxlaw-12713	1201	33	enforce	enforce	VERB
taxlaw-12713	1201	34	and	and	CCONJ
taxlaw-12713	1201	35	comply	comply	VERB
taxlaw-12713	1201	36	with	with	ADP
taxlaw-12713	1201	37	the	the	DET
taxlaw-12713	1201	38	law.375	law.375	NOUN
taxlaw-12713	1201	39	the	the	DET
taxlaw-12713	1201	40	vague	vague	ADJ
taxlaw-12713	1201	41	definition	definition	NOUN
taxlaw-12713	1201	42	of	of	ADP
taxlaw-12713	1201	43	charity	charity	NOUN
taxlaw-12713	1201	44	makes	make	VERB
taxlaw-12713	1201	45	it	it	PRON
taxlaw-12713	1201	46	hard	hard	ADJ
taxlaw-12713	1201	47	to	to	PART
taxlaw-12713	1201	48	tell	tell	VERB
taxlaw-12713	1201	49	when	when	SCONJ
taxlaw-12713	1201	50	a	a	DET
taxlaw-12713	1201	51	charity	charity	NOUN
taxlaw-12713	1201	52	is	be	AUX
taxlaw-12713	1201	53	being	be	AUX
taxlaw-12713	1201	54	run	run	VERB
taxlaw-12713	1201	55	well	well	ADV
taxlaw-12713	1201	56	.	.	PUNCT
taxlaw-12713	1202	1	how	how	SCONJ
taxlaw-12713	1202	2	do	do	AUX
taxlaw-12713	1202	3	you	you	PRON
taxlaw-12713	1202	4	know	know	VERB
taxlaw-12713	1202	5	when	when	SCONJ
taxlaw-12713	1202	6	an	an	DET
taxlaw-12713	1202	7	organization	organization	NOUN
taxlaw-12713	1202	8	is	be	AUX
taxlaw-12713	1202	9	validly	validly	ADV
taxlaw-12713	1202	10	furthering	further	VERB
taxlaw-12713	1202	11	a	a	DET
taxlaw-12713	1202	12	purpose	purpose	NOUN
taxlaw-12713	1202	13	?	?	PUNCT
taxlaw-12713	1203	1	thus	thus	ADV
taxlaw-12713	1203	2	,	,	PUNCT
taxlaw-12713	1203	3	it	it	PRON
taxlaw-12713	1203	4	can	can	AUX
taxlaw-12713	1203	5	be	be	AUX
taxlaw-12713	1203	6	unclear	unclear	ADJ
taxlaw-12713	1203	7	to	to	ADP
taxlaw-12713	1203	8	the	the	DET
taxlaw-12713	1203	9	charity	charity	NOUN
taxlaw-12713	1203	10	regulator	regulator	NOUN
taxlaw-12713	1203	11	as	as	ADP
taxlaw-12713	1203	12	to	to	ADP
taxlaw-12713	1203	13	whether	whether	SCONJ
taxlaw-12713	1203	14	there	there	PRON
taxlaw-12713	1203	15	is	be	VERB
taxlaw-12713	1203	16	a	a	DET
taxlaw-12713	1203	17	systemic	systemic	ADJ
taxlaw-12713	1203	18	problem	problem	NOUN
taxlaw-12713	1203	19	with	with	ADP
taxlaw-12713	1203	20	a	a	DET
taxlaw-12713	1203	21	charity	charity	NOUN
taxlaw-12713	1203	22	operation	operation	NOUN
taxlaw-12713	1203	23	.	.	PUNCT
taxlaw-12713	1204	1	this	this	PRON
taxlaw-12713	1204	2	makes	make	VERB
taxlaw-12713	1204	3	it	it	PRON
taxlaw-12713	1204	4	quite	quite	ADV
taxlaw-12713	1204	5	hard	hard	ADJ
taxlaw-12713	1204	6	to	to	PART
taxlaw-12713	1204	7	derive	derive	VERB
taxlaw-12713	1204	8	best	good	ADJ
taxlaw-12713	1204	9	practices	practice	NOUN
taxlaw-12713	1204	10	for	for	ADP
taxlaw-12713	1204	11	regulating	regulate	VERB
taxlaw-12713	1204	12	the	the	DET
taxlaw-12713	1204	13	sector.376	sector.376	NOUN
taxlaw-12713	1204	14	unlike	unlike	ADP
taxlaw-12713	1204	15	a	a	DET
taxlaw-12713	1204	16	for	for	ADP
taxlaw-12713	1204	17	-	-	PUNCT
taxlaw-12713	1204	18	profit	profit	NOUN
taxlaw-12713	1204	19	company	company	NOUN
taxlaw-12713	1204	20	where	where	SCONJ
taxlaw-12713	1204	21	there	there	PRON
taxlaw-12713	1204	22	are	be	VERB
taxlaw-12713	1204	23	objective	objective	ADJ
taxlaw-12713	1204	24	measures	measure	NOUN
taxlaw-12713	1204	25	of	of	ADP
taxlaw-12713	1204	26	whether	whether	SCONJ
taxlaw-12713	1204	27	an	an	DET
taxlaw-12713	1204	28	organization	organization	NOUN
taxlaw-12713	1204	29	is	be	AUX
taxlaw-12713	1204	30	succeeding	succeed	VERB
taxlaw-12713	1204	31	by	by	ADP
taxlaw-12713	1204	32	its	its	PRON
taxlaw-12713	1204	33	profits	profit	NOUN
taxlaw-12713	1204	34	,	,	PUNCT
taxlaw-12713	1204	35	a	a	DET
taxlaw-12713	1204	36	nonprofit	nonprofit	NOUN
taxlaw-12713	1204	37	does	do	AUX
taxlaw-12713	1204	38	not	not	PART
taxlaw-12713	1204	39	have	have	VERB
taxlaw-12713	1204	40	such	such	ADJ
taxlaw-12713	1204	41	clear	clear	ADJ
taxlaw-12713	1204	42	indicators.377	indicators.377	NOUN
taxlaw-12713	1204	43	even	even	ADV
taxlaw-12713	1204	44	with	with	ADP
taxlaw-12713	1204	45	reporting	reporting	NOUN
taxlaw-12713	1204	46	of	of	ADP
taxlaw-12713	1204	47	the	the	DET
taxlaw-12713	1204	48	financial	financial	ADJ
taxlaw-12713	1204	49	health	health	NOUN
taxlaw-12713	1204	50	of	of	ADP
taxlaw-12713	1204	51	a	a	DET
taxlaw-12713	1204	52	charity	charity	NOUN
taxlaw-12713	1204	53	to	to	ADP
taxlaw-12713	1204	54	those	those	PRON
taxlaw-12713	1204	55	who	who	PRON
taxlaw-12713	1204	56	can	can	AUX
taxlaw-12713	1204	57	ensure	ensure	VERB
taxlaw-12713	1204	58	agents	agent	NOUN
taxlaw-12713	1204	59	are	be	AUX
taxlaw-12713	1204	60	running	run	VERB
taxlaw-12713	1204	61	the	the	DET
taxlaw-12713	1204	62	charity	charity	NOUN
taxlaw-12713	1204	63	for	for	ADP
taxlaw-12713	1204	64	its	its	PRON
taxlaw-12713	1204	65	beneficiaries	beneficiary	NOUN
taxlaw-12713	1204	66	,	,	PUNCT
taxlaw-12713	1204	67	it	it	PRON
taxlaw-12713	1204	68	can	can	AUX
taxlaw-12713	1204	69	be	be	AUX
taxlaw-12713	1204	70	quite	quite	ADV
taxlaw-12713	1204	71	difficult	difficult	ADJ
taxlaw-12713	1204	72	to	to	PART
taxlaw-12713	1204	73	determine	determine	VERB
taxlaw-12713	1204	74	whether	whether	SCONJ
taxlaw-12713	1204	75	a	a	DET
taxlaw-12713	1204	76	charity	charity	NOUN
taxlaw-12713	1204	77	is	be	AUX
taxlaw-12713	1204	78	furthering	further	VERB
taxlaw-12713	1204	79	its	its	PRON
taxlaw-12713	1204	80	purpose.378	purpose.378	NOUN
taxlaw-12713	1204	81	the	the	DET
taxlaw-12713	1204	82	publicization	publicization	NOUN
taxlaw-12713	1204	83	of	of	ADP
taxlaw-12713	1204	84	the	the	DET
taxlaw-12713	1204	85	form	form	NOUN
taxlaw-12713	1204	86	990	990	NUM
taxlaw-12713	1204	87	was	be	AUX
taxlaw-12713	1204	88	a	a	DET
taxlaw-12713	1204	89	major	major	ADJ
taxlaw-12713	1204	90	effort	effort	NOUN
taxlaw-12713	1204	91	toward	toward	ADP
taxlaw-12713	1204	92	increasing	increase	VERB
taxlaw-12713	1204	93	accountability	accountability	NOUN
taxlaw-12713	1204	94	of	of	ADP
taxlaw-12713	1204	95	nonprofit	nonprofit	ADJ
taxlaw-12713	1204	96	organizations.379	organizations.379	NOUN
taxlaw-12713	1204	97	but	but	CCONJ
taxlaw-12713	1204	98	the	the	DET
taxlaw-12713	1204	99	form	form	NOUN
taxlaw-12713	1204	100	990	990	NUM
taxlaw-12713	1204	101	information	information	NOUN
taxlaw-12713	1204	102	fails	fail	VERB
taxlaw-12713	1204	103	to	to	PART
taxlaw-12713	1204	104	provide	provide	VERB
taxlaw-12713	1204	105	an	an	DET
taxlaw-12713	1204	106	easy	easy	ADJ
taxlaw-12713	1204	107	means	mean	NOUN
taxlaw-12713	1204	108	of	of	ADP
taxlaw-12713	1204	109	determining	determine	VERB
taxlaw-12713	1204	110	whether	whether	SCONJ
taxlaw-12713	1204	111	the	the	DET
taxlaw-12713	1204	112	charity	charity	NOUN
taxlaw-12713	1204	113	is	be	AUX
taxlaw-12713	1204	114	furthering	further	VERB
taxlaw-12713	1204	115	a	a	DET
taxlaw-12713	1204	116	charitable	charitable	ADJ
taxlaw-12713	1204	117	purpose	purpose	NOUN
taxlaw-12713	1204	118	.	.	PUNCT
taxlaw-12713	1205	1	charity	charity	NOUN
taxlaw-12713	1205	2	regulation	regulation	NOUN
taxlaw-12713	1205	3	takes	take	VERB
taxlaw-12713	1205	4	place	place	NOUN
taxlaw-12713	1205	5	within	within	ADP
taxlaw-12713	1205	6	a	a	DET
taxlaw-12713	1205	7	conflicted	conflicted	ADJ
taxlaw-12713	1205	8	society	society	NOUN
taxlaw-12713	1205	9	,	,	PUNCT
taxlaw-12713	1205	10	and	and	CCONJ
taxlaw-12713	1205	11	that	that	DET
taxlaw-12713	1205	12	regulation	regulation	NOUN
taxlaw-12713	1205	13	is	be	AUX
taxlaw-12713	1205	14	often	often	ADV
taxlaw-12713	1205	15	at	at	ADP
taxlaw-12713	1205	16	the	the	DET
taxlaw-12713	1205	17	center	center	NOUN
taxlaw-12713	1205	18	of	of	ADP
taxlaw-12713	1205	19	that	that	DET
taxlaw-12713	1205	20	conflict	conflict	NOUN
taxlaw-12713	1205	21	.	.	PUNCT
taxlaw-12713	1206	1	the	the	DET
taxlaw-12713	1206	2	concept	concept	NOUN
taxlaw-12713	1206	3	of	of	ADP
taxlaw-12713	1206	4	charity	charity	NOUN
taxlaw-12713	1206	5	has	have	AUX
taxlaw-12713	1206	6	been	be	AUX
taxlaw-12713	1206	7	part	part	NOUN
taxlaw-12713	1206	8	of	of	ADP
taxlaw-12713	1206	9	a	a	DET
taxlaw-12713	1206	10	political	political	ADJ
taxlaw-12713	1206	11	battle	battle	NOUN
taxlaw-12713	1206	12	within	within	ADP
taxlaw-12713	1206	13	society	society	NOUN
taxlaw-12713	1206	14	to	to	PART
taxlaw-12713	1206	15	determine	determine	VERB
taxlaw-12713	1206	16	the	the	DET
taxlaw-12713	1206	17	virtuous	virtuous	ADJ
taxlaw-12713	1206	18	collective	collective	ADJ
taxlaw-12713	1206	19	activities	activity	NOUN
taxlaw-12713	1206	20	that	that	PRON
taxlaw-12713	1206	21	society	society	NOUN
taxlaw-12713	1206	22	and	and	CCONJ
taxlaw-12713	1206	23	the	the	DET
taxlaw-12713	1206	24	state	state	NOUN
taxlaw-12713	1206	25	deem	deem	VERB
taxlaw-12713	1206	26	worthy	worthy	ADJ
taxlaw-12713	1206	27	of	of	ADP
taxlaw-12713	1206	28	charitable	charitable	ADJ
taxlaw-12713	1206	29	benefits	benefit	NOUN
taxlaw-12713	1206	30	.	.	PUNCT
taxlaw-12713	1207	1	that	that	DET
taxlaw-12713	1207	2	battle	battle	NOUN
taxlaw-12713	1207	3	puts	put	VERB
taxlaw-12713	1207	4	the	the	DET
taxlaw-12713	1207	5	regulator	regulator	NOUN
taxlaw-12713	1207	6	in	in	ADP
taxlaw-12713	1207	7	the	the	DET
taxlaw-12713	1207	8	crosshairs	crosshair	NOUN
taxlaw-12713	1207	9	of	of	ADP
taxlaw-12713	1207	10	those	those	PRON
taxlaw-12713	1207	11	aggravated	aggravate	VERB
taxlaw-12713	1207	12	when	when	SCONJ
taxlaw-12713	1207	13	the	the	DET
taxlaw-12713	1207	14	charity	charity	NOUN
taxlaw-12713	1207	15	regulator	regulator	NOUN
taxlaw-12713	1207	16	either	either	CCONJ
taxlaw-12713	1207	17	honors	honor	NOUN
taxlaw-12713	1207	18	or	or	CCONJ
taxlaw-12713	1207	19	does	do	AUX
taxlaw-12713	1207	20	not	not	PART
taxlaw-12713	1207	21	honor	honor	VERB
taxlaw-12713	1207	22	a	a	DET
taxlaw-12713	1207	23	particular	particular	ADJ
taxlaw-12713	1207	24	purpose.380	purpose.380	NOUN
taxlaw-12713	1207	25	as	as	ADP
taxlaw-12713	1207	26	a	a	DET
taxlaw-12713	1207	27	significant	significant	ADJ
taxlaw-12713	1207	28	part	part	NOUN
taxlaw-12713	1207	29	of	of	ADP
taxlaw-12713	1207	30	civil	civil	ADJ
taxlaw-12713	1207	31	society	society	NOUN
taxlaw-12713	1207	32	,	,	PUNCT
taxlaw-12713	1207	33	the	the	DET
taxlaw-12713	1207	34	charitable	charitable	ADJ
taxlaw-12713	1207	35	sector	sector	NOUN
taxlaw-12713	1207	36	and	and	CCONJ
taxlaw-12713	1207	37	its	its	PRON
taxlaw-12713	1207	38	regulator	regulator	NOUN
taxlaw-12713	1207	39	must	must	AUX
taxlaw-12713	1207	40	be	be	AUX
taxlaw-12713	1207	41	open	open	ADJ
taxlaw-12713	1207	42	to	to	ADP
taxlaw-12713	1207	43	possibility	possibility	NOUN
taxlaw-12713	1207	44	,	,	PUNCT
taxlaw-12713	1207	45	to	to	ADP
taxlaw-12713	1207	46	dialogue	dialogue	NOUN
taxlaw-12713	1207	47	,	,	PUNCT
taxlaw-12713	1207	48	to	to	ADP
taxlaw-12713	1207	49	ideas	idea	NOUN
taxlaw-12713	1207	50	,	,	PUNCT
taxlaw-12713	1207	51	to	to	ADP
taxlaw-12713	1207	52	people	people	NOUN
taxlaw-12713	1207	53	,	,	PUNCT
taxlaw-12713	1207	54	to	to	ADP
taxlaw-12713	1207	55	purposes	purpose	NOUN
taxlaw-12713	1207	56	,	,	PUNCT
taxlaw-12713	1207	57	to	to	ADP
taxlaw-12713	1207	58	goals	goal	NOUN
taxlaw-12713	1207	59	;	;	PUNCT
taxlaw-12713	1207	60	any	any	DET
taxlaw-12713	1207	61	effort	effort	NOUN
taxlaw-12713	1207	62	to	to	PART
taxlaw-12713	1207	63	confine	confine	VERB
taxlaw-12713	1207	64	charity	charity	NOUN
taxlaw-12713	1207	65	is	be	AUX
taxlaw-12713	1207	66	contentious	contentious	ADJ
taxlaw-12713	1207	67	.	.	PUNCT
taxlaw-12713	1208	1	where	where	SCONJ
taxlaw-12713	1208	2	the	the	DET
taxlaw-12713	1208	3	government	government	NOUN
taxlaw-12713	1208	4	must	must	AUX
taxlaw-12713	1208	5	confront	confront	VERB
taxlaw-12713	1208	6	potentially	potentially	ADV
taxlaw-12713	1208	7	critical	critical	ADJ
taxlaw-12713	1208	8	voices	voice	NOUN
taxlaw-12713	1208	9	,	,	PUNCT
taxlaw-12713	1208	10	as	as	SCONJ
taxlaw-12713	1208	11	the	the	DET
taxlaw-12713	1208	12	irs	irs	PROPN
taxlaw-12713	1208	13	must	must	AUX
taxlaw-12713	1208	14	,	,	PUNCT
taxlaw-12713	1208	15	people	people	NOUN
taxlaw-12713	1208	16	will	will	AUX
taxlaw-12713	1208	17	publicly	publicly	ADV
taxlaw-12713	1208	18	worry	worry	VERB
taxlaw-12713	1208	19	about	about	ADP
taxlaw-12713	1208	20	the	the	DET
taxlaw-12713	1208	21	intentions	intention	NOUN
taxlaw-12713	1208	22	of	of	ADP
taxlaw-12713	1208	23	the	the	DET
taxlaw-12713	1208	24	government.381	government.381	NOUN
taxlaw-12713	1208	25	the	the	DET
taxlaw-12713	1208	26	charity	charity	NOUN
taxlaw-12713	1208	27	regulator	regulator	NOUN
taxlaw-12713	1208	28	walks	walk	VERB
taxlaw-12713	1208	29	on	on	ADP
taxlaw-12713	1208	30	a	a	DET
taxlaw-12713	1208	31	tightrope	tightrope	NOUN
taxlaw-12713	1208	32	as	as	SCONJ
taxlaw-12713	1208	33	they	they	PRON
taxlaw-12713	1208	34	regulate	regulate	VERB
taxlaw-12713	1208	35	the	the	DET
taxlaw-12713	1208	36	sector	sector	NOUN
taxlaw-12713	1208	37	—	—	PUNCT
taxlaw-12713	1208	38	it	it	PRON
taxlaw-12713	1208	39	must	must	AUX
taxlaw-12713	1208	40	be	be	AUX
taxlaw-12713	1208	41	defined	define	VERB
taxlaw-12713	1208	42	enough	enough	ADV
taxlaw-12713	1208	43	so	so	SCONJ
taxlaw-12713	1208	44	that	that	SCONJ
taxlaw-12713	1208	45	the	the	DET
taxlaw-12713	1208	46	sector	sector	NOUN
taxlaw-12713	1208	47	can	can	AUX
taxlaw-12713	1208	48	be	be	AUX
taxlaw-12713	1208	49	regulated	regulate	VERB
taxlaw-12713	1208	50	,	,	PUNCT
taxlaw-12713	1208	51	but	but	CCONJ
taxlaw-12713	1208	52	the	the	DET
taxlaw-12713	1208	53	sector	sector	NOUN
taxlaw-12713	1208	54	itself	itself	PRON
taxlaw-12713	1208	55	will	will	AUX
taxlaw-12713	1208	56	push	push	VERB
taxlaw-12713	1208	57	back	back	ADV
taxlaw-12713	1208	58	against	against	ADP
taxlaw-12713	1208	59	efforts	effort	NOUN
taxlaw-12713	1208	60	to	to	PART
taxlaw-12713	1208	61	define	define	VERB
taxlaw-12713	1208	62	it	it	PRON
taxlaw-12713	1208	63	or	or	CCONJ
taxlaw-12713	1208	64	to	to	PART
taxlaw-12713	1208	65	confine	confine	VERB
taxlaw-12713	1208	66	it	it	PRON
taxlaw-12713	1208	67	.	.	PUNCT
taxlaw-12713	1209	1	after	after	ADP
taxlaw-12713	1209	2	laying	lay	VERB
taxlaw-12713	1209	3	out	out	ADP
taxlaw-12713	1209	4	the	the	DET
taxlaw-12713	1209	5	ingredients	ingredient	NOUN
taxlaw-12713	1209	6	of	of	ADP
taxlaw-12713	1209	7	374	374	NUM
taxlaw-12713	1209	8	see	see	NOUN
taxlaw-12713	1209	9	,	,	PUNCT
taxlaw-12713	1209	10	e.g.	e.g.	ADV
taxlaw-12713	1209	11	,	,	PUNCT
taxlaw-12713	1209	12	rev	rev	PROPN
taxlaw-12713	1209	13	.	.	PROPN
taxlaw-12713	1209	14	rul	rul	PROPN
taxlaw-12713	1209	15	.	.	PUNCT
taxlaw-12713	1210	1	2007	2007	NUM
taxlaw-12713	1210	2	-	-	SYM
taxlaw-12713	1210	3	41	41	NUM
taxlaw-12713	1210	4	,	,	PUNCT
taxlaw-12713	1210	5	2007	2007	NUM
taxlaw-12713	1210	6	-	-	SYM
taxlaw-12713	1210	7	1	1	NUM
taxlaw-12713	1210	8	c.b	c.b	PROPN
taxlaw-12713	1210	9	.	.	PROPN
taxlaw-12713	1210	10	1421	1421	NUM
taxlaw-12713	1210	11	(	(	PUNCT
taxlaw-12713	1210	12	“	"	PUNCT
taxlaw-12713	1210	13	whether	whether	SCONJ
taxlaw-12713	1210	14	an	an	DET
taxlaw-12713	1210	15	organization	organization	NOUN
taxlaw-12713	1210	16	is	be	AUX
taxlaw-12713	1210	17	participating	participate	VERB
taxlaw-12713	1210	18	or	or	CCONJ
taxlaw-12713	1210	19	intervening	intervene	VERB
taxlaw-12713	1210	20	,	,	PUNCT
taxlaw-12713	1210	21	directly	directly	ADV
taxlaw-12713	1210	22	or	or	CCONJ
taxlaw-12713	1210	23	indirectly	indirectly	ADV
taxlaw-12713	1210	24	,	,	PUNCT
taxlaw-12713	1210	25	in	in	ADP
taxlaw-12713	1210	26	any	any	DET
taxlaw-12713	1210	27	political	political	ADJ
taxlaw-12713	1210	28	campaign	campaign	NOUN
taxlaw-12713	1210	29	on	on	ADP
taxlaw-12713	1210	30	behalf	behalf	NOUN
taxlaw-12713	1210	31	of	of	ADP
taxlaw-12713	1210	32	or	or	CCONJ
taxlaw-12713	1210	33	in	in	ADP
taxlaw-12713	1210	34	opposition	opposition	NOUN
taxlaw-12713	1210	35	to	to	ADP
taxlaw-12713	1210	36	any	any	DET
taxlaw-12713	1210	37	candidate	candidate	NOUN
taxlaw-12713	1210	38	for	for	ADP
taxlaw-12713	1210	39	public	public	ADJ
taxlaw-12713	1210	40	office	office	NOUN
taxlaw-12713	1210	41	depends	depend	VERB
taxlaw-12713	1210	42	upon	upon	SCONJ
taxlaw-12713	1210	43	all	all	PRON
taxlaw-12713	1210	44	of	of	ADP
taxlaw-12713	1210	45	the	the	DET
taxlaw-12713	1210	46	facts	fact	NOUN
taxlaw-12713	1210	47	and	and	CCONJ
taxlaw-12713	1210	48	circumstances	circumstance	NOUN
taxlaw-12713	1210	49	of	of	ADP
taxlaw-12713	1210	50	each	each	DET
taxlaw-12713	1210	51	case	case	NOUN
taxlaw-12713	1210	52	.	.	PUNCT
taxlaw-12713	1210	53	”	"	PUNCT
taxlaw-12713	1211	1	(	(	PUNCT
taxlaw-12713	1211	2	emphasis	emphasis	NOUN
taxlaw-12713	1211	3	added	add	VERB
taxlaw-12713	1211	4	)	)	PUNCT
taxlaw-12713	1211	5	)	)	PUNCT
taxlaw-12713	1211	6	.	.	PUNCT
taxlaw-12713	1212	1	375	375	NUM
taxlaw-12713	1212	2	hackney	hackney	PROPN
taxlaw-12713	1212	3	,	,	PUNCT
taxlaw-12713	1212	4	supra	supra	PROPN
taxlaw-12713	1212	5	note	note	PROPN
taxlaw-12713	1212	6	366	366	NUM
taxlaw-12713	1212	7	,	,	PUNCT
taxlaw-12713	1212	8	at	at	ADP
taxlaw-12713	1212	9	108	108	NUM
taxlaw-12713	1212	10	.	.	PUNCT
taxlaw-12713	1212	11	376	376	NUM
taxlaw-12713	1212	12	there	there	PRON
taxlaw-12713	1212	13	have	have	AUX
taxlaw-12713	1212	14	been	be	AUX
taxlaw-12713	1212	15	attempts	attempt	NOUN
taxlaw-12713	1212	16	to	to	PART
taxlaw-12713	1212	17	recommend	recommend	VERB
taxlaw-12713	1212	18	best	good	ADJ
taxlaw-12713	1212	19	practices	practice	NOUN
taxlaw-12713	1212	20	for	for	ADP
taxlaw-12713	1212	21	charities	charity	NOUN
taxlaw-12713	1212	22	themselves	themselves	PRON
taxlaw-12713	1212	23	.	.	PUNCT
taxlaw-12713	1213	1	see	see	VERB
taxlaw-12713	1213	2	,	,	PUNCT
taxlaw-12713	1213	3	e.g.	e.g.	ADV
taxlaw-12713	1213	4	,	,	PUNCT
taxlaw-12713	1213	5	independent	independent	ADJ
taxlaw-12713	1213	6	sector	sector	NOUN
taxlaw-12713	1213	7	,	,	PUNCT
taxlaw-12713	1213	8	supra	supra	PROPN
taxlaw-12713	1213	9	note	note	NOUN
taxlaw-12713	1213	10	243	243	NUM
taxlaw-12713	1213	11	.	.	PROPN
taxlaw-12713	1214	1	377	377	NUM
taxlaw-12713	1214	2	robert	robert	PROPN
taxlaw-12713	1214	3	n.	n.	PROPN
taxlaw-12713	1214	4	anthony	anthony	PROPN
taxlaw-12713	1214	5	,	,	PUNCT
taxlaw-12713	1214	6	the	the	DET
taxlaw-12713	1214	7	nonprofit	nonprofit	ADJ
taxlaw-12713	1214	8	accounting	accounting	NOUN
taxlaw-12713	1214	9	mess	mess	NOUN
taxlaw-12713	1214	10	,	,	PUNCT
taxlaw-12713	1214	11	9	9	NUM
taxlaw-12713	1214	12	acct	acct	NOUN
taxlaw-12713	1214	13	.	.	PUNCT
taxlaw-12713	1215	1	horizons	horizon	NOUN
taxlaw-12713	1215	2	44	44	NUM
taxlaw-12713	1215	3	,	,	PUNCT
taxlaw-12713	1215	4	44	44	NUM
taxlaw-12713	1215	5	(	(	PUNCT
taxlaw-12713	1215	6	1995	1995	NUM
taxlaw-12713	1215	7	)	)	PUNCT
taxlaw-12713	1215	8	;	;	PUNCT
taxlaw-12713	1215	9	see	see	VERB
taxlaw-12713	1215	10	also	also	ADV
taxlaw-12713	1215	11	,	,	PUNCT
taxlaw-12713	1215	12	breen	breen	PROPN
taxlaw-12713	1215	13	et	et	PROPN
taxlaw-12713	1215	14	.	.	PUNCT
taxlaw-12713	1216	1	al	al	PROPN
taxlaw-12713	1216	2	.	.	PROPN
taxlaw-12713	1216	3	,	,	PUNCT
taxlaw-12713	1216	4	supra	supra	PROPN
taxlaw-12713	1216	5	note	note	PROPN
taxlaw-12713	1216	6	357	357	NUM
taxlaw-12713	1216	7	,	,	PUNCT
taxlaw-12713	1216	8	at	at	ADP
taxlaw-12713	1216	9	6	6	NUM
taxlaw-12713	1216	10	(	(	PUNCT
taxlaw-12713	1216	11	discussing	discuss	VERB
taxlaw-12713	1216	12	the	the	DET
taxlaw-12713	1216	13	difference	difference	NOUN
taxlaw-12713	1216	14	between	between	ADP
taxlaw-12713	1216	15	government	government	NOUN
taxlaw-12713	1216	16	/	/	SYM
taxlaw-12713	1216	17	commercial	commercial	ADJ
taxlaw-12713	1216	18	collaborative	collaborative	ADJ
taxlaw-12713	1216	19	governance	governance	NOUN
taxlaw-12713	1216	20	relationships	relationship	NOUN
taxlaw-12713	1216	21	where	where	SCONJ
taxlaw-12713	1216	22	the	the	DET
taxlaw-12713	1216	23	goals	goal	NOUN
taxlaw-12713	1216	24	and	and	CCONJ
taxlaw-12713	1216	25	indicators	indicator	NOUN
taxlaw-12713	1216	26	are	be	AUX
taxlaw-12713	1216	27	much	much	ADV
taxlaw-12713	1216	28	clearer	clear	ADJ
taxlaw-12713	1216	29	than	than	ADP
taxlaw-12713	1216	30	in	in	ADP
taxlaw-12713	1216	31	the	the	DET
taxlaw-12713	1216	32	nonprofit	nonprofit	ADJ
taxlaw-12713	1216	33	sphere	sphere	NOUN
taxlaw-12713	1216	34	)	)	PUNCT
taxlaw-12713	1216	35	.	.	PUNCT
taxlaw-12713	1217	1	378	378	NUM
taxlaw-12713	1217	2	baber	baber	PROPN
taxlaw-12713	1217	3	et	et	PROPN
taxlaw-12713	1217	4	al	al	PROPN
taxlaw-12713	1217	5	.	.	PROPN
taxlaw-12713	1217	6	,	,	PUNCT
taxlaw-12713	1217	7	supra	supra	PROPN
taxlaw-12713	1217	8	note	note	PROPN
taxlaw-12713	1217	9	68	68	NUM
taxlaw-12713	1217	10	,	,	PUNCT
taxlaw-12713	1217	11	at	at	ADP
taxlaw-12713	1217	12	680	680	NUM
taxlaw-12713	1217	13	.	.	PUNCT
taxlaw-12713	1217	14	379	379	NUM
taxlaw-12713	1217	15	elizabeth	elizabeth	PROPN
taxlaw-12713	1217	16	k.	k.	PROPN
taxlaw-12713	1217	17	keating	keating	PROPN
taxlaw-12713	1217	18	&	&	CCONJ
taxlaw-12713	1217	19	peter	peter	PROPN
taxlaw-12713	1217	20	frumkin	frumkin	PROPN
taxlaw-12713	1217	21	,	,	PUNCT
taxlaw-12713	1217	22	reengineering	reengineere	VERB
taxlaw-12713	1217	23	nonprofit	nonprofit	ADJ
taxlaw-12713	1217	24	financial	financial	ADJ
taxlaw-12713	1217	25	accountability	accountability	NOUN
taxlaw-12713	1217	26	:	:	PUNCT
taxlaw-12713	1217	27	toward	toward	ADP
taxlaw-12713	1217	28	a	a	DET
taxlaw-12713	1217	29	more	more	ADV
taxlaw-12713	1217	30	reliable	reliable	ADJ
taxlaw-12713	1217	31	foundation	foundation	NOUN
taxlaw-12713	1217	32	for	for	ADP
taxlaw-12713	1217	33	regulation	regulation	NOUN
taxlaw-12713	1217	34	,	,	PUNCT
taxlaw-12713	1217	35	63	63	NUM
taxlaw-12713	1217	36	pub	pub	NOUN
taxlaw-12713	1217	37	.	.	PUNCT
taxlaw-12713	1218	1	admin	admin	PROPN
taxlaw-12713	1218	2	.	.	PUNCT
taxlaw-12713	1219	1	rev	rev	PROPN
taxlaw-12713	1219	2	.	.	PROPN
taxlaw-12713	1219	3	3	3	NUM
taxlaw-12713	1219	4	,	,	PUNCT
taxlaw-12713	1219	5	3	3	NUM
taxlaw-12713	1219	6	(	(	PUNCT
taxlaw-12713	1219	7	2003	2003	NUM
taxlaw-12713	1219	8	)	)	PUNCT
taxlaw-12713	1219	9	.	.	PUNCT
taxlaw-12713	1220	1	380	380	NUM
taxlaw-12713	1220	2	see	see	NOUN
taxlaw-12713	1220	3	,	,	PUNCT
taxlaw-12713	1220	4	e.g.	e.g.	ADV
taxlaw-12713	1220	5	,	,	PUNCT
taxlaw-12713	1220	6	joseph	joseph	PROPN
taxlaw-12713	1220	7	crespino	crespino	PROPN
taxlaw-12713	1220	8	,	,	PUNCT
taxlaw-12713	1220	9	civil	civil	ADJ
taxlaw-12713	1220	10	rights	right	NOUN
taxlaw-12713	1220	11	and	and	CCONJ
taxlaw-12713	1220	12	the	the	DET
taxlaw-12713	1220	13	religious	religious	ADJ
taxlaw-12713	1220	14	right	right	NOUN
taxlaw-12713	1220	15	,	,	PUNCT
taxlaw-12713	1220	16	in	in	ADP
taxlaw-12713	1220	17	rightward	rightward	NOUN
taxlaw-12713	1220	18	bound	bind	VERB
taxlaw-12713	1220	19	90	90	NUM
taxlaw-12713	1220	20	(	(	PUNCT
taxlaw-12713	1220	21	bruce	bruce	PROPN
taxlaw-12713	1220	22	j.	j.	PROPN
taxlaw-12713	1220	23	schulman	schulman	PROPN
taxlaw-12713	1220	24	&	&	CCONJ
taxlaw-12713	1220	25	julian	julian	PROPN
taxlaw-12713	1220	26	e.	e.	PROPN
taxlaw-12713	1220	27	zelizer	zelizer	PROPN
taxlaw-12713	1220	28	eds	eds	PROPN
taxlaw-12713	1220	29	.	.	PROPN
taxlaw-12713	1220	30	,	,	PUNCT
taxlaw-12713	1220	31	2008	2008	NUM
taxlaw-12713	1220	32	)	)	PUNCT
taxlaw-12713	1220	33	(	(	PUNCT
taxlaw-12713	1220	34	examining	examine	VERB
taxlaw-12713	1220	35	the	the	DET
taxlaw-12713	1220	36	“	"	PUNCT
taxlaw-12713	1220	37	controversy	controversy	NOUN
taxlaw-12713	1220	38	over	over	ADP
taxlaw-12713	1220	39	the	the	DET
taxlaw-12713	1220	40	irs	irs	PROPN
taxlaw-12713	1220	41	and	and	CCONJ
taxlaw-12713	1220	42	religious	religious	ADJ
taxlaw-12713	1220	43	schools	school	NOUN
taxlaw-12713	1220	44	”	"	PUNCT
taxlaw-12713	1220	45	and	and	CCONJ
taxlaw-12713	1220	46	noting	note	VERB
taxlaw-12713	1220	47	it	it	PRON
taxlaw-12713	1220	48	“	"	PUNCT
taxlaw-12713	1220	49	deserves	deserve	VERB
taxlaw-12713	1220	50	a	a	DET
taxlaw-12713	1220	51	central	central	ADJ
taxlaw-12713	1220	52	role	role	NOUN
taxlaw-12713	1220	53	in	in	ADP
taxlaw-12713	1220	54	any	any	DET
taxlaw-12713	1220	55	account	account	NOUN
taxlaw-12713	1220	56	of	of	ADP
taxlaw-12713	1220	57	america	america	PROPN
taxlaw-12713	1220	58	’s	’s	PART
taxlaw-12713	1220	59	turn	turn	VERB
taxlaw-12713	1220	60	toward	toward	ADP
taxlaw-12713	1220	61	the	the	DET
taxlaw-12713	1220	62	right	right	NOUN
taxlaw-12713	1220	63	in	in	ADP
taxlaw-12713	1220	64	the	the	DET
taxlaw-12713	1220	65	1970s	1970	NOUN
taxlaw-12713	1220	66	”	"	PUNCT
taxlaw-12713	1220	67	)	)	PUNCT
taxlaw-12713	1220	68	.	.	PUNCT
taxlaw-12713	1221	1	381	381	NUM
taxlaw-12713	1221	2	breen	breen	NOUN
taxlaw-12713	1221	3	et	et	PROPN
taxlaw-12713	1221	4	al	al	PROPN
taxlaw-12713	1221	5	.	.	PROPN
taxlaw-12713	1221	6	,	,	PUNCT
taxlaw-12713	1221	7	supra	supra	PROPN
taxlaw-12713	1221	8	note	note	PROPN
taxlaw-12713	1221	9	357	357	NUM
taxlaw-12713	1221	10	,	,	PUNCT
taxlaw-12713	1221	11	at	at	ADP
taxlaw-12713	1221	12	3–4	3–4	NUM
taxlaw-12713	1221	13	(	(	PUNCT
taxlaw-12713	1221	14	noting	note	VERB
taxlaw-12713	1221	15	the	the	DET
taxlaw-12713	1221	16	tension	tension	NOUN
taxlaw-12713	1221	17	that	that	PRON
taxlaw-12713	1221	18	can	can	AUX
taxlaw-12713	1221	19	be	be	AUX
taxlaw-12713	1221	20	created	create	VERB
taxlaw-12713	1221	21	between	between	ADP
taxlaw-12713	1221	22	civil	civil	ADJ
taxlaw-12713	1221	23	society	society	NOUN
taxlaw-12713	1221	24	organizations	organization	NOUN
taxlaw-12713	1221	25	and	and	CCONJ
taxlaw-12713	1221	26	the	the	DET
taxlaw-12713	1221	27	state	state	NOUN
taxlaw-12713	1221	28	)	)	PUNCT
taxlaw-12713	1221	29	.	.	PUNCT
taxlaw-12713	1222	1	2024	2024	NUM
taxlaw-12713	1222	2	]	]	PUNCT
taxlaw-12713	1222	3	keep	keep	VERB
taxlaw-12713	1222	4	charitable	charitable	ADJ
taxlaw-12713	1222	5	oversight	oversight	NOUN
taxlaw-12713	1222	6	177	177	NUM
taxlaw-12713	1222	7	a	a	DET
taxlaw-12713	1222	8	legal	legal	ADJ
taxlaw-12713	1222	9	accountability	accountability	NOUN
taxlaw-12713	1222	10	regime	regime	NOUN
taxlaw-12713	1222	11	,	,	PUNCT
taxlaw-12713	1222	12	kearns	kearns	PROPN
taxlaw-12713	1222	13	notes	note	NOUN
taxlaw-12713	1222	14	,	,	PUNCT
taxlaw-12713	1222	15	“	"	PUNCT
taxlaw-12713	1222	16	[	[	X
taxlaw-12713	1222	17	t]hese	t]hese	ADJ
taxlaw-12713	1222	18	ingredients	ingredient	NOUN
taxlaw-12713	1222	19	of	of	ADP
taxlaw-12713	1222	20	a	a	DET
taxlaw-12713	1222	21	fully	fully	ADV
taxlaw-12713	1222	22	functioning	function	VERB
taxlaw-12713	1222	23	system	system	NOUN
taxlaw-12713	1222	24	of	of	ADP
taxlaw-12713	1222	25	legal	legal	ADJ
taxlaw-12713	1222	26	accountability	accountability	NOUN
taxlaw-12713	1222	27	appear	appear	VERB
taxlaw-12713	1222	28	fairly	fairly	ADV
taxlaw-12713	1222	29	straightforward	straightforward	ADJ
taxlaw-12713	1222	30	,	,	PUNCT
taxlaw-12713	1222	31	but	but	CCONJ
taxlaw-12713	1222	32	upon	upon	SCONJ
taxlaw-12713	1222	33	close	close	ADJ
taxlaw-12713	1222	34	inspection	inspection	NOUN
taxlaw-12713	1222	35	it	it	PRON
taxlaw-12713	1222	36	is	be	AUX
taxlaw-12713	1222	37	clear	clear	ADJ
taxlaw-12713	1222	38	that	that	SCONJ
taxlaw-12713	1222	39	having	have	VERB
taxlaw-12713	1222	40	all	all	PRON
taxlaw-12713	1222	41	of	of	ADP
taxlaw-12713	1222	42	them	they	PRON
taxlaw-12713	1222	43	in	in	ADP
taxlaw-12713	1222	44	place	place	NOUN
taxlaw-12713	1222	45	at	at	ADP
taxlaw-12713	1222	46	any	any	DET
taxlaw-12713	1222	47	given	give	VERB
taxlaw-12713	1222	48	time	time	NOUN
taxlaw-12713	1222	49	is	be	AUX
taxlaw-12713	1222	50	a	a	DET
taxlaw-12713	1222	51	rather	rather	ADV
taxlaw-12713	1222	52	tall	tall	ADJ
taxlaw-12713	1222	53	order	order	NOUN
taxlaw-12713	1222	54	.	.	PUNCT
taxlaw-12713	1222	55	”382	”382	PUNCT
taxlaw-12713	1223	1	though	though	SCONJ
taxlaw-12713	1223	2	there	there	PRON
taxlaw-12713	1223	3	have	have	AUX
taxlaw-12713	1223	4	been	be	AUX
taxlaw-12713	1223	5	some	some	DET
taxlaw-12713	1223	6	empirical	empirical	ADJ
taxlaw-12713	1223	7	studies	study	NOUN
taxlaw-12713	1223	8	of	of	ADP
taxlaw-12713	1223	9	nonprofit	nonprofit	ADJ
taxlaw-12713	1223	10	regulation	regulation	NOUN
taxlaw-12713	1223	11	,	,	PUNCT
taxlaw-12713	1223	12	there	there	PRON
taxlaw-12713	1223	13	is	be	VERB
taxlaw-12713	1223	14	sparse	sparse	ADJ
taxlaw-12713	1223	15	evidence	evidence	NOUN
taxlaw-12713	1223	16	of	of	ADP
taxlaw-12713	1223	17	whether	whether	SCONJ
taxlaw-12713	1223	18	charity	charity	NOUN
taxlaw-12713	1223	19	regulation	regulation	NOUN
taxlaw-12713	1223	20	is	be	AUX
taxlaw-12713	1223	21	failing	fail	VERB
taxlaw-12713	1223	22	or	or	CCONJ
taxlaw-12713	1223	23	not	not	PART
taxlaw-12713	1223	24	.	.	PUNCT
taxlaw-12713	1224	1	as	as	SCONJ
taxlaw-12713	1224	2	mayer	mayer	PROPN
taxlaw-12713	1224	3	notes	note	VERB
taxlaw-12713	1224	4	,	,	PUNCT
taxlaw-12713	1224	5	“	"	PUNCT
taxlaw-12713	1224	6	it	it	PRON
taxlaw-12713	1224	7	is	be	AUX
taxlaw-12713	1224	8	not	not	PART
taxlaw-12713	1224	9	clear	clear	ADJ
taxlaw-12713	1224	10	to	to	ADP
taxlaw-12713	1224	11	what	what	DET
taxlaw-12713	1224	12	extent	extent	NOUN
taxlaw-12713	1224	13	this	this	DET
taxlaw-12713	1224	14	reduced	reduce	VERB
taxlaw-12713	1224	15	irs	irs	PROPN
taxlaw-12713	1224	16	oversight	oversight	NOUN
taxlaw-12713	1224	17	has	have	AUX
taxlaw-12713	1224	18	led	lead	VERB
taxlaw-12713	1224	19	to	to	ADP
taxlaw-12713	1224	20	increased	increase	VERB
taxlaw-12713	1224	21	violations	violation	NOUN
taxlaw-12713	1224	22	of	of	ADP
taxlaw-12713	1224	23	the	the	DET
taxlaw-12713	1224	24	applicable	applicable	ADJ
taxlaw-12713	1224	25	federal	federal	ADJ
taxlaw-12713	1224	26	tax	tax	NOUN
taxlaw-12713	1224	27	laws	law	NOUN
taxlaw-12713	1224	28	by	by	ADP
taxlaw-12713	1224	29	exempt	exempt	ADJ
taxlaw-12713	1224	30	organizations	organization	NOUN
taxlaw-12713	1224	31	.	.	PUNCT
taxlaw-12713	1224	32	”383	”383	VERB
taxlaw-12713	1224	33	the	the	DET
taxlaw-12713	1224	34	sense	sense	NOUN
taxlaw-12713	1224	35	that	that	SCONJ
taxlaw-12713	1224	36	there	there	PRON
taxlaw-12713	1224	37	is	be	VERB
taxlaw-12713	1224	38	something	something	PRON
taxlaw-12713	1224	39	wrong	wrong	ADJ
taxlaw-12713	1224	40	is	be	AUX
taxlaw-12713	1224	41	based	base	VERB
taxlaw-12713	1224	42	on	on	ADP
taxlaw-12713	1224	43	little	little	ADJ
taxlaw-12713	1224	44	empirical	empirical	ADJ
taxlaw-12713	1224	45	evidence.384	evidence.384	VERB
taxlaw-12713	1224	46	the	the	DET
taxlaw-12713	1224	47	irs	irs	PROPN
taxlaw-12713	1224	48	appears	appear	VERB
taxlaw-12713	1224	49	to	to	PART
taxlaw-12713	1224	50	be	be	AUX
taxlaw-12713	1224	51	trying	try	VERB
taxlaw-12713	1224	52	to	to	PART
taxlaw-12713	1224	53	remedy	remedy	VERB
taxlaw-12713	1224	54	this	this	DET
taxlaw-12713	1224	55	situation	situation	NOUN
taxlaw-12713	1224	56	with	with	ADP
taxlaw-12713	1224	57	data	datum	NOUN
taxlaw-12713	1224	58	,	,	PUNCT
taxlaw-12713	1224	59	but	but	CCONJ
taxlaw-12713	1224	60	so	so	ADV
taxlaw-12713	1224	61	far	far	ADV
taxlaw-12713	1224	62	has	have	AUX
taxlaw-12713	1224	63	not	not	PART
taxlaw-12713	1224	64	been	be	AUX
taxlaw-12713	1224	65	too	too	ADV
taxlaw-12713	1224	66	successful	successful	ADJ
taxlaw-12713	1224	67	.	.	PUNCT
taxlaw-12713	1225	1	a	a	DET
taxlaw-12713	1225	2	recent	recent	ADJ
taxlaw-12713	1225	3	gao	gao	PROPN
taxlaw-12713	1225	4	study	study	NOUN
taxlaw-12713	1225	5	indicates	indicate	VERB
taxlaw-12713	1225	6	that	that	SCONJ
taxlaw-12713	1225	7	the	the	DET
taxlaw-12713	1225	8	irs	irs	PROPN
taxlaw-12713	1225	9	is	be	AUX
taxlaw-12713	1225	10	using	use	VERB
taxlaw-12713	1225	11	data	datum	NOUN
taxlaw-12713	1225	12	to	to	ADP
taxlaw-12713	1225	13	flag	flag	NOUN
taxlaw-12713	1225	14	nonprofits	nonprofit	NOUN
taxlaw-12713	1225	15	for	for	ADP
taxlaw-12713	1225	16	examination	examination	NOUN
taxlaw-12713	1225	17	and	and	CCONJ
taxlaw-12713	1225	18	may	may	AUX
taxlaw-12713	1225	19	be	be	AUX
taxlaw-12713	1225	20	having	have	VERB
taxlaw-12713	1225	21	some	some	DET
taxlaw-12713	1225	22	success.385	success.385	NOUN
taxlaw-12713	1225	23	the	the	DET
taxlaw-12713	1225	24	gao	gao	PROPN
taxlaw-12713	1225	25	found	find	VERB
taxlaw-12713	1225	26	that	that	SCONJ
taxlaw-12713	1225	27	,	,	PUNCT
taxlaw-12713	1225	28	of	of	ADP
taxlaw-12713	1225	29	the	the	DET
taxlaw-12713	1225	30	returns	return	NOUN
taxlaw-12713	1225	31	selected	select	VERB
taxlaw-12713	1225	32	through	through	ADP
taxlaw-12713	1225	33	this	this	DET
taxlaw-12713	1225	34	process	process	NOUN
taxlaw-12713	1225	35	,	,	PUNCT
taxlaw-12713	1225	36	87	87	NUM
taxlaw-12713	1225	37	%	%	NOUN
taxlaw-12713	1225	38	ended	end	VERB
taxlaw-12713	1225	39	up	up	ADP
taxlaw-12713	1225	40	in	in	ADP
taxlaw-12713	1225	41	changed	change	VERB
taxlaw-12713	1225	42	returns.386	returns.386	NOUN
taxlaw-12713	1225	43	the	the	DET
taxlaw-12713	1225	44	gao	gao	PROPN
taxlaw-12713	1225	45	notes	note	VERB
taxlaw-12713	1225	46	that	that	SCONJ
taxlaw-12713	1225	47	the	the	DET
taxlaw-12713	1225	48	irs	irs	PROPN
taxlaw-12713	1225	49	only	only	ADV
taxlaw-12713	1225	50	began	begin	VERB
taxlaw-12713	1225	51	using	use	VERB
taxlaw-12713	1225	52	significant	significant	ADJ
taxlaw-12713	1225	53	data	datum	NOUN
taxlaw-12713	1225	54	in	in	ADP
taxlaw-12713	1225	55	2012	2012	NUM
taxlaw-12713	1225	56	.	.	PUNCT
taxlaw-12713	1226	1	importantly	importantly	ADV
taxlaw-12713	1226	2	,	,	PUNCT
taxlaw-12713	1226	3	it	it	PRON
taxlaw-12713	1226	4	may	may	AUX
taxlaw-12713	1226	5	be	be	AUX
taxlaw-12713	1226	6	that	that	SCONJ
taxlaw-12713	1226	7	we	we	PRON
taxlaw-12713	1226	8	are	be	AUX
taxlaw-12713	1226	9	at	at	ADP
taxlaw-12713	1226	10	the	the	DET
taxlaw-12713	1226	11	beginning	beginning	NOUN
taxlaw-12713	1226	12	of	of	ADP
taxlaw-12713	1226	13	thinking	think	VERB
taxlaw-12713	1226	14	about	about	ADP
taxlaw-12713	1226	15	charity	charity	NOUN
taxlaw-12713	1226	16	and	and	CCONJ
taxlaw-12713	1226	17	accountability	accountability	NOUN
taxlaw-12713	1226	18	.	.	PUNCT
taxlaw-12713	1227	1	international	international	ADJ
taxlaw-12713	1227	2	academic	academic	ADJ
taxlaw-12713	1227	3	literature	literature	NOUN
taxlaw-12713	1227	4	has	have	AUX
taxlaw-12713	1227	5	also	also	ADV
taxlaw-12713	1227	6	only	only	ADV
taxlaw-12713	1227	7	more	more	ADV
taxlaw-12713	1227	8	recently	recently	ADV
taxlaw-12713	1227	9	been	be	AUX
taxlaw-12713	1227	10	concerned	concern	VERB
taxlaw-12713	1227	11	about	about	ADP
taxlaw-12713	1227	12	the	the	DET
taxlaw-12713	1227	13	lack	lack	NOUN
taxlaw-12713	1227	14	of	of	ADP
taxlaw-12713	1227	15	accountability	accountability	NOUN
taxlaw-12713	1227	16	in	in	ADP
taxlaw-12713	1227	17	nonprofit	nonprofit	ADJ
taxlaw-12713	1227	18	organizations.387	organizations.387	NOUN
taxlaw-12713	1227	19	in	in	ADP
taxlaw-12713	1227	20	any	any	DET
taxlaw-12713	1227	21	case	case	NOUN
taxlaw-12713	1227	22	,	,	PUNCT
taxlaw-12713	1227	23	there	there	PRON
taxlaw-12713	1227	24	is	be	VERB
taxlaw-12713	1227	25	a	a	DET
taxlaw-12713	1227	26	lack	lack	NOUN
taxlaw-12713	1227	27	of	of	ADP
taxlaw-12713	1227	28	empirical	empirical	ADJ
taxlaw-12713	1227	29	evidence	evidence	NOUN
taxlaw-12713	1227	30	of	of	ADP
taxlaw-12713	1227	31	whether	whether	SCONJ
taxlaw-12713	1227	32	nonprofits	nonprofit	NOUN
taxlaw-12713	1227	33	are	be	AUX
taxlaw-12713	1227	34	behaving	behave	VERB
taxlaw-12713	1227	35	badly	badly	ADV
taxlaw-12713	1227	36	or	or	CCONJ
taxlaw-12713	1227	37	whether	whether	SCONJ
taxlaw-12713	1227	38	regulators	regulator	NOUN
taxlaw-12713	1227	39	are	be	AUX
taxlaw-12713	1227	40	regulating	regulate	VERB
taxlaw-12713	1227	41	well	well	ADV
taxlaw-12713	1227	42	or	or	CCONJ
taxlaw-12713	1227	43	poorly	poorly	ADV
taxlaw-12713	1227	44	.	.	PUNCT
taxlaw-12713	1228	1	if	if	SCONJ
taxlaw-12713	1228	2	you	you	PRON
taxlaw-12713	1228	3	do	do	AUX
taxlaw-12713	1228	4	not	not	PART
taxlaw-12713	1228	5	know	know	VERB
taxlaw-12713	1228	6	where	where	SCONJ
taxlaw-12713	1228	7	you	you	PRON
taxlaw-12713	1228	8	are	be	AUX
taxlaw-12713	1228	9	going	go	VERB
taxlaw-12713	1228	10	,	,	PUNCT
taxlaw-12713	1228	11	it	it	PRON
taxlaw-12713	1228	12	is	be	AUX
taxlaw-12713	1228	13	awfully	awfully	ADV
taxlaw-12713	1228	14	hard	hard	ADJ
taxlaw-12713	1228	15	to	to	PART
taxlaw-12713	1228	16	get	get	VERB
taxlaw-12713	1228	17	there	there	ADV
taxlaw-12713	1228	18	.	.	PUNCT
taxlaw-12713	1229	1	arguably	arguably	ADV
taxlaw-12713	1229	2	,	,	PUNCT
taxlaw-12713	1229	3	the	the	DET
taxlaw-12713	1229	4	lack	lack	NOUN
taxlaw-12713	1229	5	of	of	ADP
taxlaw-12713	1229	6	funds	fund	NOUN
taxlaw-12713	1229	7	our	our	PRON
taxlaw-12713	1229	8	governments	government	NOUN
taxlaw-12713	1229	9	(	(	PUNCT
taxlaw-12713	1229	10	federal	federal	ADJ
taxlaw-12713	1229	11	,	,	PUNCT
taxlaw-12713	1229	12	state	state	NOUN
taxlaw-12713	1229	13	,	,	PUNCT
taxlaw-12713	1229	14	and	and	CCONJ
taxlaw-12713	1229	15	local	local	ADJ
taxlaw-12713	1229	16	)	)	PUNCT
taxlaw-12713	1229	17	,	,	PUNCT
taxlaw-12713	1229	18	as	as	ADV
taxlaw-12713	1229	19	well	well	ADV
taxlaw-12713	1229	20	as	as	ADP
taxlaw-12713	1229	21	the	the	DET
taxlaw-12713	1229	22	charitable	charitable	ADJ
taxlaw-12713	1229	23	sector	sector	NOUN
taxlaw-12713	1229	24	itself	itself	PRON
taxlaw-12713	1229	25	,	,	PUNCT
taxlaw-12713	1229	26	are	be	AUX
taxlaw-12713	1229	27	willing	willing	ADJ
taxlaw-12713	1229	28	to	to	PART
taxlaw-12713	1229	29	dedicate	dedicate	VERB
taxlaw-12713	1229	30	to	to	ADP
taxlaw-12713	1229	31	regulating	regulate	VERB
taxlaw-12713	1229	32	charity	charity	NOUN
taxlaw-12713	1229	33	is	be	AUX
taxlaw-12713	1229	34	the	the	DET
taxlaw-12713	1229	35	most	most	ADV
taxlaw-12713	1229	36	significant	significant	ADJ
taxlaw-12713	1229	37	problem	problem	NOUN
taxlaw-12713	1229	38	anyone	anyone	PRON
taxlaw-12713	1229	39	arguing	argue	VERB
taxlaw-12713	1229	40	for	for	ADP
taxlaw-12713	1229	41	greater	great	ADJ
taxlaw-12713	1229	42	regulation	regulation	NOUN
taxlaw-12713	1229	43	faces	face	NOUN
taxlaw-12713	1229	44	.	.	PUNCT
taxlaw-12713	1230	1	there	there	PRON
taxlaw-12713	1230	2	is	be	VERB
taxlaw-12713	1230	3	likely	likely	ADJ
taxlaw-12713	1230	4	not	not	PART
taxlaw-12713	1230	5	a	a	DET
taxlaw-12713	1230	6	single	single	ADJ
taxlaw-12713	1230	7	article	article	NOUN
taxlaw-12713	1230	8	looking	look	VERB
taxlaw-12713	1230	9	at	at	ADP
taxlaw-12713	1230	10	the	the	DET
taxlaw-12713	1230	11	question	question	NOUN
taxlaw-12713	1230	12	of	of	ADP
taxlaw-12713	1230	13	charitable	charitable	ADJ
taxlaw-12713	1230	14	oversight	oversight	NOUN
taxlaw-12713	1230	15	for	for	ADP
taxlaw-12713	1230	16	over	over	ADP
taxlaw-12713	1230	17	fifty	fifty	NUM
taxlaw-12713	1230	18	years	year	NOUN
taxlaw-12713	1230	19	that	that	PRON
taxlaw-12713	1230	20	does	do	AUX
taxlaw-12713	1230	21	not	not	PART
taxlaw-12713	1230	22	mention	mention	VERB
taxlaw-12713	1230	23	the	the	DET
taxlaw-12713	1230	24	significant	significant	ADJ
taxlaw-12713	1230	25	lack	lack	NOUN
taxlaw-12713	1230	26	of	of	ADP
taxlaw-12713	1230	27	funds	fund	NOUN
taxlaw-12713	1230	28	to	to	PART
taxlaw-12713	1230	29	regulate	regulate	VERB
taxlaw-12713	1230	30	the	the	DET
taxlaw-12713	1230	31	sector.388	sector.388	NOUN
taxlaw-12713	1230	32	thus	thus	ADV
taxlaw-12713	1230	33	,	,	PUNCT
taxlaw-12713	1230	34	since	since	SCONJ
taxlaw-12713	1230	35	the	the	DET
taxlaw-12713	1230	36	beginning	beginning	NOUN
taxlaw-12713	1230	37	of	of	ADP
taxlaw-12713	1230	38	a	a	DET
taxlaw-12713	1230	39	vibrant	vibrant	ADJ
taxlaw-12713	1230	40	charitable	charitable	ADJ
taxlaw-12713	1230	41	sector	sector	NOUN
taxlaw-12713	1230	42	,	,	PUNCT
taxlaw-12713	1230	43	it	it	PRON
taxlaw-12713	1230	44	is	be	AUX
taxlaw-12713	1230	45	doubtful	doubtful	ADJ
taxlaw-12713	1230	46	there	there	PRON
taxlaw-12713	1230	47	has	have	AUX
taxlaw-12713	1230	48	ever	ever	ADV
taxlaw-12713	1230	49	been	be	AUX
taxlaw-12713	1230	50	a	a	DET
taxlaw-12713	1230	51	moment	moment	NOUN
taxlaw-12713	1230	52	when	when	SCONJ
taxlaw-12713	1230	53	any	any	DET
taxlaw-12713	1230	54	charity	charity	NOUN
taxlaw-12713	1230	55	expert	expert	NOUN
taxlaw-12713	1230	56	thought	think	VERB
taxlaw-12713	1230	57	that	that	SCONJ
taxlaw-12713	1230	58	the	the	DET
taxlaw-12713	1230	59	ideal	ideal	ADJ
taxlaw-12713	1230	60	amount	amount	NOUN
taxlaw-12713	1230	61	of	of	ADP
taxlaw-12713	1230	62	resources	resource	NOUN
taxlaw-12713	1230	63	was	be	AUX
taxlaw-12713	1230	64	being	be	AUX
taxlaw-12713	1230	65	devoted	devote	VERB
taxlaw-12713	1230	66	to	to	ADP
taxlaw-12713	1230	67	charity	charity	NOUN
taxlaw-12713	1230	68	oversight	oversight	NOUN
taxlaw-12713	1230	69	.	.	PUNCT
taxlaw-12713	1231	1	with	with	ADP
taxlaw-12713	1231	2	that	that	DET
taxlaw-12713	1231	3	record	record	NOUN
taxlaw-12713	1231	4	it	it	PRON
taxlaw-12713	1231	5	is	be	AUX
taxlaw-12713	1231	6	highly	highly	ADV
taxlaw-12713	1231	7	optimistic	optimistic	ADJ
taxlaw-12713	1231	8	to	to	PART
taxlaw-12713	1231	9	think	think	VERB
taxlaw-12713	1231	10	that	that	SCONJ
taxlaw-12713	1231	11	there	there	PRON
taxlaw-12713	1231	12	is	be	VERB
taxlaw-12713	1231	13	a	a	DET
taxlaw-12713	1231	14	solution	solution	NOUN
taxlaw-12713	1231	15	to	to	ADP
taxlaw-12713	1231	16	the	the	DET
taxlaw-12713	1231	17	resource	resource	NOUN
taxlaw-12713	1231	18	problem	problem	NOUN
taxlaw-12713	1231	19	.	.	PUNCT
taxlaw-12713	1232	1	this	this	PRON
taxlaw-12713	1232	2	is	be	AUX
taxlaw-12713	1232	3	not	not	PART
taxlaw-12713	1232	4	to	to	PART
taxlaw-12713	1232	5	argue	argue	VERB
taxlaw-12713	1232	6	that	that	SCONJ
taxlaw-12713	1232	7	we	we	PRON
taxlaw-12713	1232	8	can	can	AUX
taxlaw-12713	1232	9	not	not	PART
taxlaw-12713	1232	10	dedicate	dedicate	VERB
taxlaw-12713	1232	11	more	more	ADJ
taxlaw-12713	1232	12	resources	resource	NOUN
taxlaw-12713	1232	13	to	to	ADP
taxlaw-12713	1232	14	regulating	regulate	VERB
taxlaw-12713	1232	15	charity	charity	NOUN
taxlaw-12713	1232	16	,	,	PUNCT
taxlaw-12713	1232	17	but	but	CCONJ
taxlaw-12713	1232	18	that	that	SCONJ
taxlaw-12713	1232	19	it	it	PRON
taxlaw-12713	1232	20	is	be	AUX
taxlaw-12713	1232	21	382	382	NUM
taxlaw-12713	1232	22	kevin	kevin	PROPN
taxlaw-12713	1232	23	p.	p.	PROPN
taxlaw-12713	1232	24	kearns	kearns	PROPN
taxlaw-12713	1232	25	,	,	PUNCT
taxlaw-12713	1232	26	accountability	accountability	NOUN
taxlaw-12713	1232	27	in	in	ADP
taxlaw-12713	1232	28	the	the	DET
taxlaw-12713	1232	29	nonprofit	nonprofit	ADJ
taxlaw-12713	1232	30	sector	sector	NOUN
taxlaw-12713	1232	31	,	,	PUNCT
taxlaw-12713	1232	32	in	in	ADP
taxlaw-12713	1232	33	the	the	DET
taxlaw-12713	1232	34	state	state	NOUN
taxlaw-12713	1232	35	of	of	ADP
taxlaw-12713	1232	36	nonprofit	nonprofit	PROPN
taxlaw-12713	1232	37	america	america	PROPN
taxlaw-12713	1232	38	supra	supra	PROPN
taxlaw-12713	1232	39	note	note	PROPN
taxlaw-12713	1232	40	12	12	NUM
taxlaw-12713	1232	41	,	,	PUNCT
taxlaw-12713	1232	42	at	at	ADP
taxlaw-12713	1232	43	589	589	NUM
taxlaw-12713	1232	44	.	.	NOUN
taxlaw-12713	1232	45	383	383	NUM
taxlaw-12713	1232	46	mayer	mayer	PROPN
taxlaw-12713	1232	47	,	,	PUNCT
taxlaw-12713	1232	48	supra	supra	PROPN
taxlaw-12713	1232	49	note	note	PROPN
taxlaw-12713	1232	50	1	1	NUM
taxlaw-12713	1232	51	,	,	PUNCT
taxlaw-12713	1232	52	at	at	ADP
taxlaw-12713	1232	53	94	94	NUM
taxlaw-12713	1232	54	.	.	PUNCT
taxlaw-12713	1233	1	384	384	NUM
taxlaw-12713	1233	2	i	i	PROPN
taxlaw-12713	1233	3	d.	d.	PROPN
taxlaw-12713	1233	4	;	;	PUNCT
taxlaw-12713	1233	5	see	see	VERB
taxlaw-12713	1233	6	also	also	ADV
taxlaw-12713	1233	7	fishman	fishman	PROPN
taxlaw-12713	1233	8	et	et	PROPN
taxlaw-12713	1233	9	al	al	PROPN
taxlaw-12713	1233	10	.	.	PROPN
taxlaw-12713	1233	11	,	,	PUNCT
taxlaw-12713	1233	12	supra	supra	PROPN
taxlaw-12713	1233	13	note	note	NOUN
taxlaw-12713	1233	14	30	30	NUM
taxlaw-12713	1233	15	,	,	PUNCT
taxlaw-12713	1233	16	at	at	ADP
taxlaw-12713	1233	17	9–10	9–10	NOUN
taxlaw-12713	1233	18	(	(	PUNCT
taxlaw-12713	1233	19	using	use	VERB
taxlaw-12713	1233	20	anecdote	anecdote	NOUN
taxlaw-12713	1233	21	to	to	PART
taxlaw-12713	1233	22	show	show	VERB
taxlaw-12713	1233	23	some	some	PRON
taxlaw-12713	1233	24	of	of	ADP
taxlaw-12713	1233	25	the	the	DET
taxlaw-12713	1233	26	abuses	abuse	NOUN
taxlaw-12713	1233	27	,	,	PUNCT
taxlaw-12713	1233	28	but	but	CCONJ
taxlaw-12713	1233	29	also	also	ADV
taxlaw-12713	1233	30	noting	note	VERB
taxlaw-12713	1233	31	that	that	SCONJ
taxlaw-12713	1233	32	the	the	DET
taxlaw-12713	1233	33	abuses	abuse	NOUN
taxlaw-12713	1233	34	might	might	AUX
taxlaw-12713	1233	35	not	not	PART
taxlaw-12713	1233	36	be	be	AUX
taxlaw-12713	1233	37	as	as	ADV
taxlaw-12713	1233	38	widespread	widespread	ADJ
taxlaw-12713	1233	39	as	as	SCONJ
taxlaw-12713	1233	40	these	these	DET
taxlaw-12713	1233	41	events	event	NOUN
taxlaw-12713	1233	42	might	might	AUX
taxlaw-12713	1233	43	suggest	suggest	VERB
taxlaw-12713	1233	44	)	)	PUNCT
taxlaw-12713	1233	45	;	;	PUNCT
taxlaw-12713	1233	46	sidel	sidel	PROPN
taxlaw-12713	1233	47	,	,	PUNCT
taxlaw-12713	1233	48	supra	supra	PROPN
taxlaw-12713	1233	49	note	note	NOUN
taxlaw-12713	1233	50	234	234	NUM
taxlaw-12713	1233	51	,	,	PUNCT
taxlaw-12713	1233	52	at	at	ADP
taxlaw-12713	1233	53	804–07	804–07	NUM
taxlaw-12713	1233	54	.	.	PUNCT
taxlaw-12713	1234	1	385	385	NUM
taxlaw-12713	1234	2	u.s	u.s	PROPN
taxlaw-12713	1234	3	.	.	PROPN
taxlaw-12713	1234	4	gov	gov	PROPN
taxlaw-12713	1234	5	.	.	PROPN
taxlaw-12713	1234	6	accountability	accountability	NOUN
taxlaw-12713	1234	7	off	off	ADP
taxlaw-12713	1234	8	.	.	PUNCT
taxlaw-12713	1235	1	,	,	PUNCT
taxlaw-12713	1235	2	gao-20	gao-20	NOUN
taxlaw-12713	1235	3	-	-	PUNCT
taxlaw-12713	1235	4	454	454	NUM
taxlaw-12713	1235	5	,	,	PUNCT
taxlaw-12713	1235	6	tax	tax	NOUN
taxlaw-12713	1235	7	exempt	exempt	ADJ
taxlaw-12713	1235	8	organizations	organization	NOUN
taxlaw-12713	1235	9	:	:	PUNCT
taxlaw-12713	1235	10	irs	irs	PROPN
taxlaw-12713	1235	11	increasingly	increasingly	ADV
taxlaw-12713	1235	12	uses	use	VERB
taxlaw-12713	1235	13	data	datum	NOUN
taxlaw-12713	1235	14	in	in	ADP
taxlaw-12713	1235	15	examination	examination	NOUN
taxlaw-12713	1235	16	selection	selection	NOUN
taxlaw-12713	1235	17	,	,	PUNCT
taxlaw-12713	1235	18	but	but	CCONJ
taxlaw-12713	1235	19	could	could	AUX
taxlaw-12713	1235	20	further	far	ADV
taxlaw-12713	1235	21	improve	improve	VERB
taxlaw-12713	1235	22	selection	selection	NOUN
taxlaw-12713	1235	23	processes	process	NOUN
taxlaw-12713	1235	24	(	(	PUNCT
taxlaw-12713	1235	25	2020	2020	NUM
taxlaw-12713	1235	26	)	)	PUNCT
taxlaw-12713	1235	27	.	.	PUNCT
taxlaw-12713	1236	1	386	386	NUM
taxlaw-12713	1236	2	i	i	PRON
taxlaw-12713	1236	3	d.	d.	PROPN
taxlaw-12713	1236	4	at	at	ADP
taxlaw-12713	1236	5	13	13	NUM
taxlaw-12713	1236	6	.	.	PUNCT
taxlaw-12713	1237	1	387	387	NUM
taxlaw-12713	1237	2	andrew	andrew	PROPN
taxlaw-12713	1237	3	p.	p.	PROPN
taxlaw-12713	1237	4	williams	williams	PROPN
taxlaw-12713	1237	5	&	&	CCONJ
taxlaw-12713	1237	6	jennifer	jennifer	PROPN
taxlaw-12713	1237	7	a.	a.	PROPN
taxlaw-12713	1237	8	taylor	taylor	PROPN
taxlaw-12713	1237	9	,	,	PUNCT
taxlaw-12713	1237	10	resolving	resolve	VERB
taxlaw-12713	1237	11	accountability	accountability	NOUN
taxlaw-12713	1237	12	ambiguity	ambiguity	NOUN
taxlaw-12713	1237	13	in	in	ADP
taxlaw-12713	1237	14	nonprofit	nonprofit	ADJ
taxlaw-12713	1237	15	organizations	organization	NOUN
taxlaw-12713	1237	16	,	,	PUNCT
taxlaw-12713	1237	17	24	24	NUM
taxlaw-12713	1237	18	voluntas	volunta	NOUN
taxlaw-12713	1237	19	:	:	PUNCT
taxlaw-12713	1237	20	inter	inter	PROPN
taxlaw-12713	1237	21	.	.	PUNCT
taxlaw-12713	1237	22	j.	j.	PROPN
taxlaw-12713	1237	23	vol	vol	PROPN
taxlaw-12713	1237	24	.	.	PROPN
taxlaw-12713	1237	25	&	&	CCONJ
taxlaw-12713	1237	26	nonprofit	nonprofit	ADJ
taxlaw-12713	1237	27	org	org	PROPN
taxlaw-12713	1237	28	.	.	PROPN
taxlaw-12713	1238	1	559	559	NUM
taxlaw-12713	1238	2	,	,	PUNCT
taxlaw-12713	1238	3	564	564	NUM
taxlaw-12713	1238	4	(	(	PUNCT
taxlaw-12713	1238	5	2013	2013	NUM
taxlaw-12713	1238	6	)	)	PUNCT
taxlaw-12713	1238	7	.	.	PUNCT
taxlaw-12713	1239	1	388	388	NUM
taxlaw-12713	1239	2	see	see	VERB
taxlaw-12713	1239	3	supra	supra	PROPN
taxlaw-12713	1239	4	part	part	PROPN
taxlaw-12713	1239	5	ii.b	ii.b	PROPN
taxlaw-12713	1239	6	,	,	PUNCT
taxlaw-12713	1239	7	ii.c	ii.c	NOUN
taxlaw-12713	1239	8	.	.	PUNCT
taxlaw-12713	1240	1	see	see	VERB
taxlaw-12713	1240	2	also	also	ADV
taxlaw-12713	1240	3	mayer	mayer	PROPN
taxlaw-12713	1240	4	&	&	CCONJ
taxlaw-12713	1240	5	wilson	wilson	PROPN
taxlaw-12713	1240	6	,	,	PUNCT
taxlaw-12713	1240	7	supra	supra	PROPN
taxlaw-12713	1240	8	note	note	PROPN
taxlaw-12713	1240	9	266	266	NUM
taxlaw-12713	1240	10	,	,	PUNCT
taxlaw-12713	1240	11	at	at	ADP
taxlaw-12713	1240	12	480	480	NUM
taxlaw-12713	1240	13	(	(	PUNCT
taxlaw-12713	1240	14	“	"	PUNCT
taxlaw-12713	1240	15	for	for	ADP
taxlaw-12713	1240	16	more	more	ADJ
taxlaw-12713	1240	17	than	than	ADP
taxlaw-12713	1240	18	fifty	fifty	NUM
taxlaw-12713	1240	19	years	year	NOUN
taxlaw-12713	1240	20	scholars	scholar	NOUN
taxlaw-12713	1240	21	have	have	AUX
taxlaw-12713	1240	22	expressed	express	VERB
taxlaw-12713	1240	23	concerns	concern	NOUN
taxlaw-12713	1240	24	that	that	SCONJ
taxlaw-12713	1240	25	while	while	SCONJ
taxlaw-12713	1240	26	there	there	PRON
taxlaw-12713	1240	27	is	be	VERB
taxlaw-12713	1240	28	a	a	DET
taxlaw-12713	1240	29	general	general	ADJ
taxlaw-12713	1240	30	consensus	consensus	NOUN
taxlaw-12713	1240	31	regarding	regard	VERB
taxlaw-12713	1240	32	the	the	DET
taxlaw-12713	1240	33	legal	legal	ADJ
taxlaw-12713	1240	34	duties	duty	NOUN
taxlaw-12713	1240	35	of	of	ADP
taxlaw-12713	1240	36	nonprofit	nonprofit	ADJ
taxlaw-12713	1240	37	,	,	PUNCT
taxlaw-12713	1240	38	and	and	CCONJ
taxlaw-12713	1240	39	particularly	particularly	ADV
taxlaw-12713	1240	40	charity	charity	NOUN
taxlaw-12713	1240	41	,	,	PUNCT
taxlaw-12713	1240	42	officers	officer	NOUN
taxlaw-12713	1240	43	,	,	PUNCT
taxlaw-12713	1240	44	directors	director	NOUN
taxlaw-12713	1240	45	,	,	PUNCT
taxlaw-12713	1240	46	and	and	CCONJ
taxlaw-12713	1240	47	trustees	trustee	NOUN
taxlaw-12713	1240	48	,	,	PUNCT
taxlaw-12713	1240	49	enforcement	enforcement	NOUN
taxlaw-12713	1240	50	of	of	ADP
taxlaw-12713	1240	51	those	those	DET
taxlaw-12713	1240	52	duties	duty	NOUN
taxlaw-12713	1240	53	has	have	AUX
taxlaw-12713	1240	54	been	be	AUX
taxlaw-12713	1240	55	spotty	spotty	ADJ
taxlaw-12713	1240	56	and	and	CCONJ
taxlaw-12713	1240	57	haphazard	haphazard	ADJ
taxlaw-12713	1240	58	at	at	ADV
taxlaw-12713	1240	59	best	well	ADV
taxlaw-12713	1240	60	.	.	PUNCT
taxlaw-12713	1240	61	”	"	PUNCT
taxlaw-12713	1240	62	)	)	PUNCT
taxlaw-12713	1240	63	.	.	PUNCT
taxlaw-12713	1241	1	mayer	mayer	PROPN
taxlaw-12713	1241	2	and	and	CCONJ
taxlaw-12713	1241	3	wilson	wilson	PROPN
taxlaw-12713	1241	4	also	also	ADV
taxlaw-12713	1241	5	note	note	VERB
taxlaw-12713	1241	6	the	the	DET
taxlaw-12713	1241	7	uniform	uniform	ADJ
taxlaw-12713	1241	8	assumption	assumption	NOUN
taxlaw-12713	1241	9	critics	critic	NOUN
taxlaw-12713	1241	10	adopted	adopt	VERB
taxlaw-12713	1241	11	at	at	ADP
taxlaw-12713	1241	12	the	the	DET
taxlaw-12713	1241	13	time	time	NOUN
taxlaw-12713	1241	14	of	of	ADP
taxlaw-12713	1241	15	their	their	PRON
taxlaw-12713	1241	16	writing	writing	NOUN
taxlaw-12713	1241	17	was	be	AUX
taxlaw-12713	1241	18	that	that	SCONJ
taxlaw-12713	1241	19	the	the	DET
taxlaw-12713	1241	20	solution	solution	NOUN
taxlaw-12713	1241	21	to	to	ADP
taxlaw-12713	1241	22	charities	charity	NOUN
taxlaw-12713	1241	23	behaving	behave	VERB
taxlaw-12713	1241	24	badly	badly	ADV
taxlaw-12713	1241	25	is	be	AUX
taxlaw-12713	1241	26	to	to	PART
taxlaw-12713	1241	27	properly	properly	ADV
taxlaw-12713	1241	28	fund	fund	VERB
taxlaw-12713	1241	29	the	the	DET
taxlaw-12713	1241	30	government	government	NOUN
taxlaw-12713	1241	31	agencies	agency	NOUN
taxlaw-12713	1241	32	regulating	regulate	VERB
taxlaw-12713	1241	33	them	they	PRON
taxlaw-12713	1241	34	,	,	PUNCT
taxlaw-12713	1241	35	rather	rather	ADV
taxlaw-12713	1241	36	than	than	ADP
taxlaw-12713	1241	37	asking	ask	VERB
taxlaw-12713	1241	38	whether	whether	SCONJ
taxlaw-12713	1241	39	the	the	DET
taxlaw-12713	1241	40	agency	agency	NOUN
taxlaw-12713	1241	41	was	be	AUX
taxlaw-12713	1241	42	the	the	DET
taxlaw-12713	1241	43	right	right	ADJ
taxlaw-12713	1241	44	agency	agency	NOUN
taxlaw-12713	1241	45	to	to	PART
taxlaw-12713	1241	46	regulate	regulate	VERB
taxlaw-12713	1241	47	.	.	PUNCT
taxlaw-12713	1242	1	i	i	PRON
taxlaw-12713	1242	2	d.	d.	PROPN
taxlaw-12713	1242	3	at	at	ADP
taxlaw-12713	1242	4	490	490	NUM
taxlaw-12713	1242	5	n.58	n.58	NOUN
taxlaw-12713	1242	6	.	.	PROPN
taxlaw-12713	1242	7	178	178	NUM
taxlaw-12713	1242	8	columbia	columbia	PROPN
taxlaw-12713	1242	9	journal	journal	PROPN
taxlaw-12713	1242	10	of	of	ADP
taxlaw-12713	1242	11	tax	tax	NOUN
taxlaw-12713	1242	12	law	law	NOUN
taxlaw-12713	1242	13	[	[	X
taxlaw-12713	1242	14	vol	vol	NOUN
taxlaw-12713	1242	15	15:2	15:2	NUM
taxlaw-12713	1242	16	highly	highly	ADV
taxlaw-12713	1242	17	unlikely	unlikely	ADJ
taxlaw-12713	1242	18	that	that	SCONJ
taxlaw-12713	1242	19	we	we	PRON
taxlaw-12713	1242	20	will	will	AUX
taxlaw-12713	1242	21	provide	provide	VERB
taxlaw-12713	1242	22	the	the	DET
taxlaw-12713	1242	23	resources	resource	NOUN
taxlaw-12713	1242	24	close	close	ADJ
taxlaw-12713	1242	25	to	to	ADP
taxlaw-12713	1242	26	an	an	DET
taxlaw-12713	1242	27	ideal	ideal	ADJ
taxlaw-12713	1242	28	level	level	NOUN
taxlaw-12713	1242	29	.	.	PUNCT
taxlaw-12713	1243	1	a	a	DET
taxlaw-12713	1243	2	useful	useful	ADJ
taxlaw-12713	1243	3	exercise	exercise	NOUN
taxlaw-12713	1243	4	in	in	ADP
taxlaw-12713	1243	5	this	this	DET
taxlaw-12713	1243	6	domain	domain	NOUN
taxlaw-12713	1243	7	would	would	AUX
taxlaw-12713	1243	8	be	be	AUX
taxlaw-12713	1243	9	to	to	PART
taxlaw-12713	1243	10	put	put	VERB
taxlaw-12713	1243	11	together	together	ADV
taxlaw-12713	1243	12	a	a	DET
taxlaw-12713	1243	13	budget	budget	NOUN
taxlaw-12713	1243	14	providing	provide	VERB
taxlaw-12713	1243	15	an	an	DET
taxlaw-12713	1243	16	ideal	ideal	ADJ
taxlaw-12713	1243	17	expenditure	expenditure	NOUN
taxlaw-12713	1243	18	by	by	ADP
taxlaw-12713	1243	19	the	the	DET
taxlaw-12713	1243	20	irs	irs	PROPN
taxlaw-12713	1243	21	or	or	CCONJ
taxlaw-12713	1243	22	some	some	DET
taxlaw-12713	1243	23	other	other	ADJ
taxlaw-12713	1243	24	regulator	regulator	NOUN
taxlaw-12713	1243	25	to	to	PART
taxlaw-12713	1243	26	have	have	VERB
taxlaw-12713	1243	27	the	the	DET
taxlaw-12713	1243	28	best	good	ADJ
taxlaw-12713	1243	29	regulatory	regulatory	ADJ
taxlaw-12713	1243	30	effect	effect	NOUN
taxlaw-12713	1243	31	.	.	PUNCT
taxlaw-12713	1244	1	the	the	DET
taxlaw-12713	1244	2	charitable	charitable	ADJ
taxlaw-12713	1244	3	sector	sector	NOUN
taxlaw-12713	1244	4	is	be	AUX
taxlaw-12713	1244	5	heterogeneous	heterogeneous	ADJ
taxlaw-12713	1244	6	.	.	PUNCT
taxlaw-12713	1245	1	a	a	DET
taxlaw-12713	1245	2	reason	reason	NOUN
taxlaw-12713	1245	3	that	that	PRON
taxlaw-12713	1245	4	we	we	PRON
taxlaw-12713	1245	5	have	have	AUX
taxlaw-12713	1245	6	not	not	PART
taxlaw-12713	1245	7	seen	see	VERB
taxlaw-12713	1245	8	a	a	DET
taxlaw-12713	1245	9	common	common	ADJ
taxlaw-12713	1245	10	cause	cause	NOUN
taxlaw-12713	1245	11	arise	arise	NOUN
taxlaw-12713	1245	12	within	within	ADP
taxlaw-12713	1245	13	the	the	DET
taxlaw-12713	1245	14	charitable	charitable	ADJ
taxlaw-12713	1245	15	sector	sector	NOUN
taxlaw-12713	1245	16	to	to	PART
taxlaw-12713	1245	17	create	create	VERB
taxlaw-12713	1245	18	a	a	DET
taxlaw-12713	1245	19	national	national	ADJ
taxlaw-12713	1245	20	regulator	regulator	NOUN
taxlaw-12713	1245	21	,	,	PUNCT
taxlaw-12713	1245	22	either	either	CCONJ
taxlaw-12713	1245	23	public	public	ADJ
taxlaw-12713	1245	24	or	or	CCONJ
taxlaw-12713	1245	25	private	private	ADJ
taxlaw-12713	1245	26	,	,	PUNCT
taxlaw-12713	1245	27	is	be	AUX
taxlaw-12713	1245	28	likely	likely	ADJ
taxlaw-12713	1245	29	this	this	DET
taxlaw-12713	1245	30	heterogeneity	heterogeneity	NOUN
taxlaw-12713	1245	31	.	.	PUNCT
taxlaw-12713	1246	1	it	it	PRON
taxlaw-12713	1246	2	is	be	AUX
taxlaw-12713	1246	3	substantial	substantial	ADJ
taxlaw-12713	1246	4	.	.	PUNCT
taxlaw-12713	1247	1	within	within	ADP
taxlaw-12713	1247	2	the	the	DET
taxlaw-12713	1247	3	public	public	ADJ
taxlaw-12713	1247	4	securities	security	NOUN
taxlaw-12713	1247	5	market	market	NOUN
taxlaw-12713	1247	6	,	,	PUNCT
taxlaw-12713	1247	7	like	like	ADP
taxlaw-12713	1247	8	that	that	PRON
taxlaw-12713	1247	9	which	which	PRON
taxlaw-12713	1247	10	makes	make	VERB
taxlaw-12713	1247	11	up	up	ADP
taxlaw-12713	1247	12	the	the	DET
taxlaw-12713	1247	13	groups	group	NOUN
taxlaw-12713	1247	14	that	that	PRON
taxlaw-12713	1247	15	care	care	VERB
taxlaw-12713	1247	16	about	about	ADP
taxlaw-12713	1247	17	finra	finra	PROPN
taxlaw-12713	1247	18	or	or	CCONJ
taxlaw-12713	1247	19	pcaob	pcaob	NOUN
taxlaw-12713	1247	20	,	,	PUNCT
taxlaw-12713	1247	21	all	all	DET
taxlaw-12713	1247	22	the	the	DET
taxlaw-12713	1247	23	players	player	NOUN
taxlaw-12713	1247	24	have	have	VERB
taxlaw-12713	1247	25	a	a	DET
taxlaw-12713	1247	26	common	common	ADJ
taxlaw-12713	1247	27	interest	interest	NOUN
taxlaw-12713	1247	28	in	in	ADP
taxlaw-12713	1247	29	generating	generate	VERB
taxlaw-12713	1247	30	profits	profit	NOUN
taxlaw-12713	1247	31	in	in	ADP
taxlaw-12713	1247	32	a	a	DET
taxlaw-12713	1247	33	market	market	NOUN
taxlaw-12713	1247	34	that	that	PRON
taxlaw-12713	1247	35	has	have	VERB
taxlaw-12713	1247	36	an	an	DET
taxlaw-12713	1247	37	equal	equal	ADJ
taxlaw-12713	1247	38	playing	playing	NOUN
taxlaw-12713	1247	39	field	field	NOUN
taxlaw-12713	1247	40	.	.	PUNCT
taxlaw-12713	1248	1	there	there	PRON
taxlaw-12713	1248	2	is	be	VERB
taxlaw-12713	1248	3	no	no	DET
taxlaw-12713	1248	4	such	such	ADJ
taxlaw-12713	1248	5	similar	similar	ADJ
taxlaw-12713	1248	6	connectivity	connectivity	NOUN
taxlaw-12713	1248	7	that	that	PRON
taxlaw-12713	1248	8	arises	arise	VERB
taxlaw-12713	1248	9	in	in	ADP
taxlaw-12713	1248	10	the	the	DET
taxlaw-12713	1248	11	charitable	charitable	ADJ
taxlaw-12713	1248	12	sector	sector	NOUN
taxlaw-12713	1248	13	because	because	SCONJ
taxlaw-12713	1248	14	of	of	ADP
taxlaw-12713	1248	15	heterogeneity	heterogeneity	NOUN
taxlaw-12713	1248	16	of	of	ADP
taxlaw-12713	1248	17	purpose	purpose	NOUN
taxlaw-12713	1248	18	.	.	PUNCT
taxlaw-12713	1249	1	the	the	DET
taxlaw-12713	1249	2	commonality	commonality	NOUN
taxlaw-12713	1249	3	of	of	ADP
taxlaw-12713	1249	4	a	a	DET
taxlaw-12713	1249	5	nondistribution	nondistribution	NOUN
taxlaw-12713	1249	6	constraint	constraint	NOUN
taxlaw-12713	1249	7	simply	simply	ADV
taxlaw-12713	1249	8	is	be	AUX
taxlaw-12713	1249	9	not	not	PART
taxlaw-12713	1249	10	a	a	DET
taxlaw-12713	1249	11	connective	connective	ADJ
taxlaw-12713	1249	12	force	force	NOUN
taxlaw-12713	1249	13	in	in	ADP
taxlaw-12713	1249	14	the	the	DET
taxlaw-12713	1249	15	way	way	NOUN
taxlaw-12713	1249	16	profits	profit	NOUN
taxlaw-12713	1249	17	and	and	CCONJ
taxlaw-12713	1249	18	access	access	NOUN
taxlaw-12713	1249	19	to	to	ADP
taxlaw-12713	1249	20	a	a	DET
taxlaw-12713	1249	21	public	public	ADJ
taxlaw-12713	1249	22	securities	security	NOUN
taxlaw-12713	1249	23	market	market	NOUN
taxlaw-12713	1249	24	are	be	AUX
taxlaw-12713	1249	25	such	such	DET
taxlaw-12713	1249	26	a	a	DET
taxlaw-12713	1249	27	force	force	NOUN
taxlaw-12713	1249	28	.	.	PUNCT
taxlaw-12713	1250	1	the	the	DET
taxlaw-12713	1250	2	charitable	charitable	ADJ
taxlaw-12713	1250	3	contribution	contribution	NOUN
taxlaw-12713	1250	4	deduction	deduction	NOUN
taxlaw-12713	1250	5	could	could	AUX
taxlaw-12713	1250	6	be	be	AUX
taxlaw-12713	1250	7	a	a	DET
taxlaw-12713	1250	8	unifying	unifying	ADJ
taxlaw-12713	1250	9	force	force	NOUN
taxlaw-12713	1250	10	,	,	PUNCT
taxlaw-12713	1250	11	but	but	CCONJ
taxlaw-12713	1250	12	the	the	DET
taxlaw-12713	1250	13	reality	reality	NOUN
taxlaw-12713	1250	14	is	be	AUX
taxlaw-12713	1250	15	that	that	SCONJ
taxlaw-12713	1250	16	charitable	charitable	ADJ
taxlaw-12713	1250	17	contributions	contribution	NOUN
taxlaw-12713	1250	18	make	make	VERB
taxlaw-12713	1250	19	up	up	ADP
taxlaw-12713	1250	20	only	only	ADV
taxlaw-12713	1250	21	a	a	DET
taxlaw-12713	1250	22	small	small	ADJ
taxlaw-12713	1250	23	part	part	NOUN
taxlaw-12713	1250	24	of	of	ADP
taxlaw-12713	1250	25	the	the	DET
taxlaw-12713	1250	26	revenue	revenue	NOUN
taxlaw-12713	1250	27	of	of	ADP
taxlaw-12713	1250	28	charitable	charitable	ADJ
taxlaw-12713	1250	29	organizations	organization	NOUN
taxlaw-12713	1250	30	.	.	PUNCT
taxlaw-12713	1251	1	it	it	PRON
taxlaw-12713	1251	2	just	just	ADV
taxlaw-12713	1251	3	could	could	AUX
taxlaw-12713	1251	4	not	not	PART
taxlaw-12713	1251	5	unify	unify	VERB
taxlaw-12713	1251	6	the	the	DET
taxlaw-12713	1251	7	collection	collection	NOUN
taxlaw-12713	1251	8	of	of	ADP
taxlaw-12713	1251	9	organizations	organization	NOUN
taxlaw-12713	1251	10	that	that	PRON
taxlaw-12713	1251	11	are	be	AUX
taxlaw-12713	1251	12	considered	consider	VERB
taxlaw-12713	1251	13	charitable	charitable	ADJ
taxlaw-12713	1251	14	.	.	PUNCT
taxlaw-12713	1252	1	digging	dig	VERB
taxlaw-12713	1252	2	deeper	deeply	ADV
taxlaw-12713	1252	3	into	into	ADP
taxlaw-12713	1252	4	the	the	DET
taxlaw-12713	1252	5	heterogeneity	heterogeneity	NOUN
taxlaw-12713	1252	6	problem	problem	NOUN
taxlaw-12713	1252	7	we	we	PRON
taxlaw-12713	1252	8	find	find	VERB
taxlaw-12713	1252	9	that	that	SCONJ
taxlaw-12713	1252	10	diverse	diverse	ADJ
taxlaw-12713	1252	11	charitable	charitable	ADJ
taxlaw-12713	1252	12	industries	industry	NOUN
taxlaw-12713	1252	13	each	each	PRON
taxlaw-12713	1252	14	have	have	VERB
taxlaw-12713	1252	15	significant	significant	ADJ
taxlaw-12713	1252	16	and	and	CCONJ
taxlaw-12713	1252	17	important	important	ADJ
taxlaw-12713	1252	18	regulators	regulator	NOUN
taxlaw-12713	1252	19	that	that	PRON
taxlaw-12713	1252	20	often	often	ADV
taxlaw-12713	1252	21	matter	matter	VERB
taxlaw-12713	1252	22	much	much	ADV
taxlaw-12713	1252	23	more	more	ADJ
taxlaw-12713	1252	24	than	than	ADP
taxlaw-12713	1252	25	the	the	DET
taxlaw-12713	1252	26	charitable	charitable	ADJ
taxlaw-12713	1252	27	status	status	NOUN
taxlaw-12713	1252	28	of	of	ADP
taxlaw-12713	1252	29	the	the	DET
taxlaw-12713	1252	30	members	member	NOUN
taxlaw-12713	1252	31	.	.	PUNCT
taxlaw-12713	1253	1	hospitals	hospital	NOUN
taxlaw-12713	1253	2	,	,	PUNCT
taxlaw-12713	1253	3	for	for	ADP
taxlaw-12713	1253	4	instance	instance	NOUN
taxlaw-12713	1253	5	,	,	PUNCT
taxlaw-12713	1253	6	have	have	VERB
taxlaw-12713	1253	7	many	many	ADJ
taxlaw-12713	1253	8	regulators	regulator	NOUN
taxlaw-12713	1253	9	,	,	PUNCT
taxlaw-12713	1253	10	including	include	VERB
taxlaw-12713	1253	11	the	the	DET
taxlaw-12713	1253	12	centers	center	NOUN
taxlaw-12713	1253	13	for	for	ADP
taxlaw-12713	1253	14	medicare	medicare	PROPN
taxlaw-12713	1253	15	&	&	CCONJ
taxlaw-12713	1253	16	medicaid	medicaid	PROPN
taxlaw-12713	1253	17	services	services	PROPN
taxlaw-12713	1253	18	(	(	PUNCT
taxlaw-12713	1253	19	cms	cms	PROPN
taxlaw-12713	1253	20	)	)	PUNCT
taxlaw-12713	1253	21	,	,	PUNCT
taxlaw-12713	1253	22	the	the	DET
taxlaw-12713	1253	23	drug	drug	NOUN
taxlaw-12713	1253	24	enforcement	enforcement	PROPN
taxlaw-12713	1253	25	administration	administration	PROPN
taxlaw-12713	1253	26	(	(	PUNCT
taxlaw-12713	1253	27	dea	dea	PROPN
taxlaw-12713	1253	28	)	)	PUNCT
taxlaw-12713	1253	29	,	,	PUNCT
taxlaw-12713	1253	30	and	and	CCONJ
taxlaw-12713	1253	31	the	the	DET
taxlaw-12713	1253	32	environmental	environmental	PROPN
taxlaw-12713	1253	33	protection	protection	PROPN
taxlaw-12713	1253	34	agency	agency	PROPN
taxlaw-12713	1253	35	(	(	PUNCT
taxlaw-12713	1253	36	epa	epa	PROPN
taxlaw-12713	1253	37	)	)	PUNCT
taxlaw-12713	1253	38	,	,	PUNCT
taxlaw-12713	1253	39	to	to	PART
taxlaw-12713	1253	40	name	name	VERB
taxlaw-12713	1253	41	a	a	DET
taxlaw-12713	1253	42	few.389	few.389	NOUN
taxlaw-12713	1253	43	realistically	realistically	ADV
taxlaw-12713	1253	44	,	,	PUNCT
taxlaw-12713	1253	45	cms	cms	NOUN
taxlaw-12713	1253	46	at	at	ADP
taxlaw-12713	1253	47	least	least	ADJ
taxlaw-12713	1253	48	likely	likely	ADV
taxlaw-12713	1253	49	takes	take	VERB
taxlaw-12713	1253	50	precedence	precedence	NOUN
taxlaw-12713	1253	51	over	over	ADP
taxlaw-12713	1253	52	the	the	DET
taxlaw-12713	1253	53	governance	governance	NOUN
taxlaw-12713	1253	54	of	of	ADP
taxlaw-12713	1253	55	nonprofit	nonprofit	ADJ
taxlaw-12713	1253	56	hospitals	hospital	NOUN
taxlaw-12713	1253	57	as	as	SCONJ
taxlaw-12713	1253	58	compared	compare	VERB
taxlaw-12713	1253	59	to	to	ADP
taxlaw-12713	1253	60	the	the	DET
taxlaw-12713	1253	61	nonprofit	nonprofit	ADJ
taxlaw-12713	1253	62	regulators	regulator	NOUN
taxlaw-12713	1253	63	.	.	PUNCT
taxlaw-12713	1254	1	the	the	DET
taxlaw-12713	1254	2	same	same	ADJ
taxlaw-12713	1254	3	goes	go	VERB
taxlaw-12713	1254	4	for	for	ADP
taxlaw-12713	1254	5	universities	university	NOUN
taxlaw-12713	1254	6	and	and	CCONJ
taxlaw-12713	1254	7	colleges	college	NOUN
taxlaw-12713	1254	8	.	.	PUNCT
taxlaw-12713	1255	1	they	they	PRON
taxlaw-12713	1255	2	have	have	VERB
taxlaw-12713	1255	3	many	many	ADJ
taxlaw-12713	1255	4	other	other	ADJ
taxlaw-12713	1255	5	regulators	regulator	NOUN
taxlaw-12713	1255	6	,	,	PUNCT
taxlaw-12713	1255	7	and	and	CCONJ
taxlaw-12713	1255	8	the	the	DET
taxlaw-12713	1255	9	department	department	NOUN
taxlaw-12713	1255	10	of	of	ADP
taxlaw-12713	1255	11	education	education	NOUN
taxlaw-12713	1255	12	likely	likely	ADV
taxlaw-12713	1255	13	takes	take	VERB
taxlaw-12713	1255	14	precedence	precedence	NOUN
taxlaw-12713	1255	15	over	over	ADP
taxlaw-12713	1255	16	the	the	DET
taxlaw-12713	1255	17	way	way	NOUN
taxlaw-12713	1255	18	colleges	college	NOUN
taxlaw-12713	1255	19	and	and	CCONJ
taxlaw-12713	1255	20	universities	university	NOUN
taxlaw-12713	1255	21	think	think	VERB
taxlaw-12713	1255	22	of	of	ADP
taxlaw-12713	1255	23	nonprofit	nonprofit	ADJ
taxlaw-12713	1255	24	governance	governance	NOUN
taxlaw-12713	1255	25	.	.	PUNCT
taxlaw-12713	1256	1	the	the	DET
taxlaw-12713	1256	2	list	list	NOUN
taxlaw-12713	1256	3	of	of	ADP
taxlaw-12713	1256	4	the	the	DET
taxlaw-12713	1256	5	sub	sub	NOUN
taxlaw-12713	1256	6	-	-	NOUN
taxlaw-12713	1256	7	groups	group	NOUN
taxlaw-12713	1256	8	within	within	ADP
taxlaw-12713	1256	9	the	the	DET
taxlaw-12713	1256	10	charitable	charitable	ADJ
taxlaw-12713	1256	11	space	space	NOUN
taxlaw-12713	1256	12	is	be	AUX
taxlaw-12713	1256	13	broad	broad	ADJ
taxlaw-12713	1256	14	and	and	CCONJ
taxlaw-12713	1256	15	wide	wide	ADJ
taxlaw-12713	1256	16	.	.	PUNCT
taxlaw-12713	1257	1	for	for	ADP
taxlaw-12713	1257	2	instance	instance	NOUN
taxlaw-12713	1257	3	,	,	PUNCT
taxlaw-12713	1257	4	religion	religion	NOUN
taxlaw-12713	1257	5	as	as	ADP
taxlaw-12713	1257	6	an	an	DET
taxlaw-12713	1257	7	interest	interest	NOUN
taxlaw-12713	1257	8	group	group	NOUN
taxlaw-12713	1257	9	is	be	AUX
taxlaw-12713	1257	10	highly	highly	ADV
taxlaw-12713	1257	11	unlikely	unlikely	ADJ
taxlaw-12713	1257	12	to	to	PART
taxlaw-12713	1257	13	be	be	AUX
taxlaw-12713	1257	14	willing	willing	ADJ
taxlaw-12713	1257	15	to	to	PART
taxlaw-12713	1257	16	come	come	VERB
taxlaw-12713	1257	17	to	to	ADP
taxlaw-12713	1257	18	the	the	DET
taxlaw-12713	1257	19	table	table	NOUN
taxlaw-12713	1257	20	on	on	ADP
taxlaw-12713	1257	21	this	this	DET
taxlaw-12713	1257	22	type	type	NOUN
taxlaw-12713	1257	23	of	of	ADP
taxlaw-12713	1257	24	matter	matter	NOUN
taxlaw-12713	1257	25	.	.	PUNCT
taxlaw-12713	1258	1	the	the	DET
taxlaw-12713	1258	2	group	group	NOUN
taxlaw-12713	1258	3	that	that	PRON
taxlaw-12713	1258	4	might	might	AUX
taxlaw-12713	1258	5	have	have	VERB
taxlaw-12713	1258	6	some	some	DET
taxlaw-12713	1258	7	interest	interest	NOUN
taxlaw-12713	1258	8	in	in	ADP
taxlaw-12713	1258	9	coming	come	VERB
taxlaw-12713	1258	10	to	to	ADP
taxlaw-12713	1258	11	the	the	DET
taxlaw-12713	1258	12	table	table	NOUN
taxlaw-12713	1258	13	to	to	ADP
taxlaw-12713	1258	14	such	such	ADJ
taxlaw-12713	1258	15	discussions	discussion	NOUN
taxlaw-12713	1258	16	are	be	AUX
taxlaw-12713	1258	17	private	private	ADJ
taxlaw-12713	1258	18	foundations	foundation	NOUN
taxlaw-12713	1258	19	where	where	SCONJ
taxlaw-12713	1258	20	wealthy	wealthy	ADJ
taxlaw-12713	1258	21	interests	interest	NOUN
taxlaw-12713	1258	22	are	be	AUX
taxlaw-12713	1258	23	uniquely	uniquely	ADV
taxlaw-12713	1258	24	interested	interested	ADJ
taxlaw-12713	1258	25	in	in	ADP
taxlaw-12713	1258	26	ensuring	ensure	VERB
taxlaw-12713	1258	27	that	that	SCONJ
taxlaw-12713	1258	28	they	they	PRON
taxlaw-12713	1258	29	have	have	VERB
taxlaw-12713	1258	30	as	as	ADV
taxlaw-12713	1258	31	big	big	ADJ
taxlaw-12713	1258	32	a	a	DET
taxlaw-12713	1258	33	scope	scope	NOUN
taxlaw-12713	1258	34	to	to	PART
taxlaw-12713	1258	35	make	make	VERB
taxlaw-12713	1258	36	decisions	decision	NOUN
taxlaw-12713	1258	37	on	on	ADP
taxlaw-12713	1258	38	their	their	PRON
taxlaw-12713	1258	39	own	own	ADJ
taxlaw-12713	1258	40	as	as	ADP
taxlaw-12713	1258	41	possible	possible	ADJ
taxlaw-12713	1258	42	—	—	PUNCT
taxlaw-12713	1258	43	sponsoring	sponsor	VERB
taxlaw-12713	1258	44	organizations	organization	NOUN
taxlaw-12713	1258	45	of	of	ADP
taxlaw-12713	1258	46	donor	donor	NOUN
taxlaw-12713	1258	47	-	-	PUNCT
taxlaw-12713	1258	48	advised	advise	VERB
taxlaw-12713	1258	49	funds	fund	NOUN
taxlaw-12713	1258	50	are	be	AUX
taxlaw-12713	1258	51	likely	likely	ADJ
taxlaw-12713	1258	52	to	to	PART
taxlaw-12713	1258	53	have	have	VERB
taxlaw-12713	1258	54	such	such	DET
taxlaw-12713	1258	55	an	an	DET
taxlaw-12713	1258	56	interest	interest	NOUN
taxlaw-12713	1258	57	as	as	ADV
taxlaw-12713	1258	58	well	well	ADV
taxlaw-12713	1258	59	.	.	PUNCT
taxlaw-12713	1259	1	in	in	ADP
taxlaw-12713	1259	2	the	the	DET
taxlaw-12713	1259	3	end	end	NOUN
taxlaw-12713	1259	4	,	,	PUNCT
taxlaw-12713	1259	5	the	the	DET
taxlaw-12713	1259	6	heterogeneity	heterogeneity	NOUN
taxlaw-12713	1259	7	problem	problem	NOUN
taxlaw-12713	1259	8	results	result	VERB
taxlaw-12713	1259	9	in	in	ADP
taxlaw-12713	1259	10	great	great	ADJ
taxlaw-12713	1259	11	difficulty	difficulty	NOUN
taxlaw-12713	1259	12	in	in	ADP
taxlaw-12713	1259	13	finding	find	VERB
taxlaw-12713	1259	14	unanimity	unanimity	NOUN
taxlaw-12713	1259	15	across	across	ADP
taxlaw-12713	1259	16	the	the	DET
taxlaw-12713	1259	17	sector	sector	NOUN
taxlaw-12713	1259	18	for	for	ADP
taxlaw-12713	1259	19	a	a	DET
taxlaw-12713	1259	20	new	new	ADJ
taxlaw-12713	1259	21	regulator	regulator	NOUN
taxlaw-12713	1259	22	,	,	PUNCT
taxlaw-12713	1259	23	developing	develop	VERB
taxlaw-12713	1259	24	rules	rule	NOUN
taxlaw-12713	1259	25	that	that	PRON
taxlaw-12713	1259	26	apply	apply	VERB
taxlaw-12713	1259	27	to	to	ADP
taxlaw-12713	1259	28	all	all	PRON
taxlaw-12713	1259	29	,	,	PUNCT
taxlaw-12713	1259	30	and	and	CCONJ
taxlaw-12713	1259	31	in	in	ADP
taxlaw-12713	1259	32	generating	generate	VERB
taxlaw-12713	1259	33	the	the	DET
taxlaw-12713	1259	34	resources	resource	NOUN
taxlaw-12713	1259	35	necessary	necessary	ADJ
taxlaw-12713	1259	36	to	to	PART
taxlaw-12713	1259	37	form	form	VERB
taxlaw-12713	1259	38	some	some	DET
taxlaw-12713	1259	39	new	new	ADJ
taxlaw-12713	1259	40	agency	agency	NOUN
taxlaw-12713	1259	41	through	through	ADP
taxlaw-12713	1259	42	a	a	DET
taxlaw-12713	1259	43	political	political	ADJ
taxlaw-12713	1259	44	process	process	NOUN
taxlaw-12713	1259	45	to	to	PART
taxlaw-12713	1259	46	create	create	VERB
taxlaw-12713	1259	47	the	the	DET
taxlaw-12713	1259	48	agency	agency	NOUN
taxlaw-12713	1259	49	.	.	PUNCT
taxlaw-12713	1260	1	finally	finally	ADV
taxlaw-12713	1260	2	,	,	PUNCT
taxlaw-12713	1260	3	though	though	SCONJ
taxlaw-12713	1260	4	there	there	PRON
taxlaw-12713	1260	5	are	be	VERB
taxlaw-12713	1260	6	some	some	DET
taxlaw-12713	1260	7	sophisticated	sophisticated	ADJ
taxlaw-12713	1260	8	officers	officer	NOUN
taxlaw-12713	1260	9	and	and	CCONJ
taxlaw-12713	1260	10	directors	director	NOUN
taxlaw-12713	1260	11	who	who	PRON
taxlaw-12713	1260	12	lead	lead	VERB
taxlaw-12713	1260	13	charities	charity	NOUN
taxlaw-12713	1260	14	at	at	ADP
taxlaw-12713	1260	15	the	the	DET
taxlaw-12713	1260	16	hospital	hospital	NOUN
taxlaw-12713	1260	17	and	and	CCONJ
taxlaw-12713	1260	18	university	university	NOUN
taxlaw-12713	1260	19	level	level	NOUN
taxlaw-12713	1260	20	,	,	PUNCT
taxlaw-12713	1260	21	most	most	ADJ
taxlaw-12713	1260	22	directors	director	NOUN
taxlaw-12713	1260	23	and	and	CCONJ
taxlaw-12713	1260	24	officers	officer	NOUN
taxlaw-12713	1260	25	are	be	AUX
taxlaw-12713	1260	26	likely	likely	ADV
taxlaw-12713	1260	27	made	make	VERB
taxlaw-12713	1260	28	up	up	ADP
taxlaw-12713	1260	29	of	of	ADP
taxlaw-12713	1260	30	parties	party	NOUN
taxlaw-12713	1260	31	who	who	PRON
taxlaw-12713	1260	32	have	have	VERB
taxlaw-12713	1260	33	little	little	ADJ
taxlaw-12713	1260	34	knowledge	knowledge	NOUN
taxlaw-12713	1260	35	of	of	ADP
taxlaw-12713	1260	36	the	the	DET
taxlaw-12713	1260	37	laws	law	NOUN
taxlaw-12713	1260	38	regulating	regulate	VERB
taxlaw-12713	1260	39	nonprofits	nonprofit	NOUN
taxlaw-12713	1260	40	and	and	CCONJ
taxlaw-12713	1260	41	charities	charity	NOUN
taxlaw-12713	1260	42	.	.	PUNCT
taxlaw-12713	1261	1	in	in	ADP
taxlaw-12713	1261	2	this	this	DET
taxlaw-12713	1261	3	environment	environment	NOUN
taxlaw-12713	1261	4	,	,	PUNCT
taxlaw-12713	1261	5	where	where	SCONJ
taxlaw-12713	1261	6	the	the	DET
taxlaw-12713	1261	7	laws	law	NOUN
taxlaw-12713	1261	8	are	be	AUX
taxlaw-12713	1261	9	complex	complex	ADJ
taxlaw-12713	1261	10	,	,	PUNCT
taxlaw-12713	1261	11	it	it	PRON
taxlaw-12713	1261	12	is	be	AUX
taxlaw-12713	1261	13	likely	likely	ADJ
taxlaw-12713	1261	14	that	that	SCONJ
taxlaw-12713	1261	15	the	the	DET
taxlaw-12713	1261	16	laws	law	NOUN
taxlaw-12713	1261	17	have	have	VERB
taxlaw-12713	1261	18	little	little	ADJ
taxlaw-12713	1261	19	influence	influence	NOUN
taxlaw-12713	1261	20	on	on	ADP
taxlaw-12713	1261	21	many	many	ADJ
taxlaw-12713	1261	22	within	within	ADP
taxlaw-12713	1261	23	the	the	DET
taxlaw-12713	1261	24	sector	sector	NOUN
taxlaw-12713	1261	25	because	because	SCONJ
taxlaw-12713	1261	26	they	they	PRON
taxlaw-12713	1261	27	are	be	AUX
taxlaw-12713	1261	28	not	not	PART
taxlaw-12713	1261	29	even	even	ADV
taxlaw-12713	1261	30	aware	aware	ADJ
taxlaw-12713	1261	31	the	the	DET
taxlaw-12713	1261	32	laws	law	NOUN
taxlaw-12713	1261	33	exist	exist	VERB
taxlaw-12713	1261	34	.	.	PUNCT
taxlaw-12713	1262	1	for	for	ADP
taxlaw-12713	1262	2	instance	instance	NOUN
taxlaw-12713	1262	3	,	,	PUNCT
taxlaw-12713	1262	4	evidence	evidence	NOUN
taxlaw-12713	1262	5	shows	show	VERB
taxlaw-12713	1262	6	that	that	SCONJ
taxlaw-12713	1262	7	many	many	ADJ
taxlaw-12713	1262	8	in	in	ADP
taxlaw-12713	1262	9	the	the	DET
taxlaw-12713	1262	10	nonprofit	nonprofit	ADJ
taxlaw-12713	1262	11	world	world	NOUN
taxlaw-12713	1262	12	do	do	AUX
taxlaw-12713	1262	13	not	not	PART
taxlaw-12713	1262	14	understand	understand	VERB
taxlaw-12713	1262	15	what	what	PRON
taxlaw-12713	1262	16	financial	financial	ADJ
taxlaw-12713	1262	17	information	information	NOUN
taxlaw-12713	1262	18	is	be	AUX
taxlaw-12713	1262	19	available	available	ADJ
taxlaw-12713	1262	20	or	or	CCONJ
taxlaw-12713	1262	21	even	even	ADV
taxlaw-12713	1262	22	how	how	SCONJ
taxlaw-12713	1262	23	to	to	PART
taxlaw-12713	1262	24	read	read	VERB
taxlaw-12713	1262	25	various	various	ADJ
taxlaw-12713	1262	26	financial	financial	ADJ
taxlaw-12713	1262	27	reports	report	NOUN
taxlaw-12713	1262	28	that	that	PRON
taxlaw-12713	1262	29	are	be	AUX
taxlaw-12713	1262	30	available.390	available.390	PROPN
taxlaw-12713	1262	31	389	389	NUM
taxlaw-12713	1262	32	erica	erica	PROPN
taxlaw-12713	1262	33	mitchell	mitchell	PROPN
taxlaw-12713	1262	34	,	,	PUNCT
taxlaw-12713	1262	35	who	who	PRON
taxlaw-12713	1262	36	regulates	regulate	VERB
taxlaw-12713	1262	37	hospitals	hospital	NOUN
taxlaw-12713	1262	38	?	?	PUNCT
taxlaw-12713	1262	39	,	,	PUNCT
taxlaw-12713	1262	40	eoscu	eoscu	NOUN
taxlaw-12713	1262	41	:	:	PUNCT
taxlaw-12713	1263	1	health	health	NOUN
taxlaw-12713	1263	2	.	.	PUNCT
taxlaw-12713	1264	1	care	care	NOUN
taxlaw-12713	1264	2	.	.	PUNCT
taxlaw-12713	1265	1	an	an	DET
taxlaw-12713	1265	2	educational	educational	ADJ
taxlaw-12713	1265	3	blog	blog	NOUN
taxlaw-12713	1265	4	(	(	PUNCT
taxlaw-12713	1265	5	oct	oct	PROPN
taxlaw-12713	1265	6	.	.	PROPN
taxlaw-12713	1265	7	15	15	NUM
taxlaw-12713	1265	8	,	,	PUNCT
taxlaw-12713	1265	9	2021	2021	NUM
taxlaw-12713	1265	10	)	)	PUNCT
taxlaw-12713	1265	11	,	,	PUNCT
taxlaw-12713	1265	12	https://blog.eoscu.com/blog/who-regulates-hospitals	https://blog.eoscu.com/blog/who-regulates-hospital	VERB
taxlaw-12713	1266	1	[	[	X
taxlaw-12713	1266	2	perma.cc/g4e6-2f2x	perma.cc/g4e6-2f2x	X
taxlaw-12713	1266	3	]	]	PUNCT
taxlaw-12713	1266	4	.	.	PUNCT
taxlaw-12713	1267	1	390	390	NUM
taxlaw-12713	1267	2	keating	keating	PROPN
taxlaw-12713	1267	3	&	&	CCONJ
taxlaw-12713	1267	4	frumkin	frumkin	PROPN
taxlaw-12713	1267	5	,	,	PUNCT
taxlaw-12713	1267	6	supra	supra	PROPN
taxlaw-12713	1267	7	note	note	PROPN
taxlaw-12713	1267	8	379	379	NUM
taxlaw-12713	1267	9	,	,	PUNCT
taxlaw-12713	1267	10	at	at	ADP
taxlaw-12713	1267	11	4	4	NUM
taxlaw-12713	1267	12	.	.	NOUN
taxlaw-12713	1267	13	2024	2024	NUM
taxlaw-12713	1267	14	]	]	PUNCT
taxlaw-12713	1267	15	keep	keep	VERB
taxlaw-12713	1267	16	charitable	charitable	ADJ
taxlaw-12713	1267	17	oversight	oversight	NOUN
taxlaw-12713	1267	18	179	179	NUM
taxlaw-12713	1267	19	are	be	AUX
taxlaw-12713	1267	20	there	there	PRON
taxlaw-12713	1267	21	any	any	DET
taxlaw-12713	1267	22	challenges	challenge	NOUN
taxlaw-12713	1267	23	of	of	ADP
taxlaw-12713	1267	24	state	state	NOUN
taxlaw-12713	1267	25	level	level	NOUN
taxlaw-12713	1267	26	charity	charity	NOUN
taxlaw-12713	1267	27	regulation	regulation	NOUN
taxlaw-12713	1267	28	that	that	PRON
taxlaw-12713	1267	29	are	be	AUX
taxlaw-12713	1267	30	different	different	ADJ
taxlaw-12713	1267	31	from	from	ADP
taxlaw-12713	1267	32	the	the	DET
taxlaw-12713	1267	33	above	above	ADJ
taxlaw-12713	1267	34	?	?	PUNCT
taxlaw-12713	1268	1	all	all	DET
taxlaw-12713	1268	2	the	the	DET
taxlaw-12713	1268	3	general	general	ADJ
taxlaw-12713	1268	4	challenges	challenge	NOUN
taxlaw-12713	1268	5	listed	list	VERB
taxlaw-12713	1268	6	above	above	ADV
taxlaw-12713	1268	7	apply	apply	VERB
taxlaw-12713	1268	8	equally	equally	ADV
taxlaw-12713	1268	9	to	to	ADP
taxlaw-12713	1268	10	states	state	NOUN
taxlaw-12713	1268	11	.	.	PUNCT
taxlaw-12713	1269	1	in	in	ADP
taxlaw-12713	1269	2	fact	fact	NOUN
taxlaw-12713	1269	3	,	,	PUNCT
taxlaw-12713	1269	4	the	the	DET
taxlaw-12713	1269	5	resource	resource	NOUN
taxlaw-12713	1269	6	constraints	constraint	NOUN
taxlaw-12713	1269	7	at	at	ADP
taxlaw-12713	1269	8	the	the	DET
taxlaw-12713	1269	9	state	state	NOUN
taxlaw-12713	1269	10	level	level	NOUN
taxlaw-12713	1269	11	appear	appear	VERB
taxlaw-12713	1269	12	to	to	PART
taxlaw-12713	1269	13	be	be	AUX
taxlaw-12713	1269	14	more	more	ADV
taxlaw-12713	1269	15	significant	significant	ADJ
taxlaw-12713	1269	16	than	than	ADP
taxlaw-12713	1269	17	at	at	ADP
taxlaw-12713	1269	18	the	the	DET
taxlaw-12713	1269	19	federal	federal	ADJ
taxlaw-12713	1269	20	level.391	level.391	NOUN
taxlaw-12713	1269	21	additionally	additionally	ADV
taxlaw-12713	1269	22	,	,	PUNCT
taxlaw-12713	1269	23	the	the	DET
taxlaw-12713	1269	24	influence	influence	NOUN
taxlaw-12713	1269	25	of	of	ADP
taxlaw-12713	1269	26	the	the	DET
taxlaw-12713	1269	27	political	political	ADJ
taxlaw-12713	1269	28	structure	structure	NOUN
taxlaw-12713	1269	29	is	be	AUX
taxlaw-12713	1269	30	surely	surely	ADV
taxlaw-12713	1269	31	worse	bad	ADJ
taxlaw-12713	1269	32	.	.	PUNCT
taxlaw-12713	1270	1	housed	house	VERB
taxlaw-12713	1270	2	within	within	ADP
taxlaw-12713	1270	3	attorneys	attorney	NOUN
taxlaw-12713	1270	4	general	general	PROPN
taxlaw-12713	1270	5	’s	’s	PART
taxlaw-12713	1270	6	offices	office	NOUN
taxlaw-12713	1270	7	,	,	PUNCT
taxlaw-12713	1270	8	the	the	DET
taxlaw-12713	1270	9	position	position	NOUN
taxlaw-12713	1270	10	is	be	AUX
taxlaw-12713	1270	11	highly	highly	ADV
taxlaw-12713	1270	12	political.392	political.392	NOUN
taxlaw-12713	1270	13	though	though	SCONJ
taxlaw-12713	1270	14	there	there	PRON
taxlaw-12713	1270	15	have	have	AUX
taxlaw-12713	1270	16	been	be	AUX
taxlaw-12713	1270	17	suggestions	suggestion	NOUN
taxlaw-12713	1270	18	of	of	ADP
taxlaw-12713	1270	19	states	state	NOUN
taxlaw-12713	1270	20	adopting	adopt	VERB
taxlaw-12713	1270	21	charity	charity	NOUN
taxlaw-12713	1270	22	commissions	commission	NOUN
taxlaw-12713	1270	23	,	,	PUNCT
taxlaw-12713	1270	24	given	give	VERB
taxlaw-12713	1270	25	past	past	ADJ
taxlaw-12713	1270	26	behavior	behavior	NOUN
taxlaw-12713	1270	27	it	it	PRON
taxlaw-12713	1270	28	seems	seem	VERB
taxlaw-12713	1270	29	likely	likely	ADJ
taxlaw-12713	1270	30	that	that	SCONJ
taxlaw-12713	1270	31	the	the	DET
taxlaw-12713	1270	32	political	political	ADJ
taxlaw-12713	1270	33	problem	problem	NOUN
taxlaw-12713	1270	34	at	at	ADP
taxlaw-12713	1270	35	the	the	DET
taxlaw-12713	1270	36	state	state	NOUN
taxlaw-12713	1270	37	level	level	NOUN
taxlaw-12713	1270	38	will	will	AUX
taxlaw-12713	1270	39	remain	remain	VERB
taxlaw-12713	1270	40	significant	significant	ADJ
taxlaw-12713	1270	41	.	.	PUNCT
taxlaw-12713	1271	1	because	because	SCONJ
taxlaw-12713	1271	2	of	of	ADP
taxlaw-12713	1271	3	the	the	DET
taxlaw-12713	1271	4	great	great	ADJ
taxlaw-12713	1271	5	importance	importance	NOUN
taxlaw-12713	1271	6	of	of	ADP
taxlaw-12713	1271	7	a	a	DET
taxlaw-12713	1271	8	transparent	transparent	ADJ
taxlaw-12713	1271	9	unbiased	unbiased	ADJ
taxlaw-12713	1271	10	enforcement	enforcement	NOUN
taxlaw-12713	1271	11	approach	approach	NOUN
taxlaw-12713	1271	12	identified	identify	VERB
taxlaw-12713	1271	13	above	above	ADV
taxlaw-12713	1271	14	in	in	ADP
taxlaw-12713	1271	15	part	part	NOUN
taxlaw-12713	1271	16	iv(b	iv(b	PUNCT
taxlaw-12713	1271	17	)	)	PUNCT
taxlaw-12713	1271	18	,	,	PUNCT
taxlaw-12713	1271	19	this	this	DET
taxlaw-12713	1271	20	political	political	ADJ
taxlaw-12713	1271	21	nature	nature	NOUN
taxlaw-12713	1271	22	of	of	ADP
taxlaw-12713	1271	23	state	state	NOUN
taxlaw-12713	1271	24	enforcement	enforcement	NOUN
taxlaw-12713	1271	25	undermines	undermine	VERB
taxlaw-12713	1271	26	hope	hope	NOUN
taxlaw-12713	1271	27	of	of	ADP
taxlaw-12713	1271	28	improvement	improvement	NOUN
taxlaw-12713	1271	29	at	at	ADP
taxlaw-12713	1271	30	the	the	DET
taxlaw-12713	1271	31	state	state	NOUN
taxlaw-12713	1271	32	level	level	NOUN
taxlaw-12713	1271	33	if	if	SCONJ
taxlaw-12713	1271	34	it	it	PRON
taxlaw-12713	1271	35	continues	continue	VERB
taxlaw-12713	1271	36	to	to	PART
taxlaw-12713	1271	37	use	use	VERB
taxlaw-12713	1271	38	the	the	DET
taxlaw-12713	1271	39	traditional	traditional	ADJ
taxlaw-12713	1271	40	approach	approach	NOUN
taxlaw-12713	1271	41	.	.	PUNCT
taxlaw-12713	1272	1	this	this	PRON
taxlaw-12713	1272	2	suggests	suggest	VERB
taxlaw-12713	1272	3	,	,	PUNCT
taxlaw-12713	1272	4	too	too	ADV
taxlaw-12713	1272	5	,	,	PUNCT
taxlaw-12713	1272	6	that	that	SCONJ
taxlaw-12713	1272	7	having	have	VERB
taxlaw-12713	1272	8	a	a	DET
taxlaw-12713	1272	9	well	well	ADV
taxlaw-12713	1272	10	-	-	PUNCT
taxlaw-12713	1272	11	trained	train	VERB
taxlaw-12713	1272	12	civil	civil	ADJ
taxlaw-12713	1272	13	service	service	NOUN
taxlaw-12713	1272	14	manage	manage	VERB
taxlaw-12713	1272	15	the	the	DET
taxlaw-12713	1272	16	enforcement	enforcement	NOUN
taxlaw-12713	1272	17	of	of	ADP
taxlaw-12713	1272	18	charity	charity	NOUN
taxlaw-12713	1272	19	likely	likely	ADV
taxlaw-12713	1272	20	matters	matter	VERB
taxlaw-12713	1272	21	a	a	DET
taxlaw-12713	1272	22	lot	lot	NOUN
taxlaw-12713	1272	23	.	.	PUNCT
taxlaw-12713	1273	1	it	it	PRON
taxlaw-12713	1273	2	helps	help	VERB
taxlaw-12713	1273	3	professionalize	professionalize	VERB
taxlaw-12713	1273	4	and	and	CCONJ
taxlaw-12713	1273	5	depoliticize	depoliticize	VERB
taxlaw-12713	1273	6	the	the	DET
taxlaw-12713	1273	7	activity	activity	NOUN
taxlaw-12713	1273	8	.	.	PUNCT
taxlaw-12713	1274	1	another	another	DET
taxlaw-12713	1274	2	challenge	challenge	NOUN
taxlaw-12713	1274	3	of	of	ADP
taxlaw-12713	1274	4	utilizing	utilize	VERB
taxlaw-12713	1274	5	state	state	NOUN
taxlaw-12713	1274	6	enforcement	enforcement	NOUN
taxlaw-12713	1274	7	is	be	AUX
taxlaw-12713	1274	8	that	that	SCONJ
taxlaw-12713	1274	9	the	the	DET
taxlaw-12713	1274	10	states	state	NOUN
taxlaw-12713	1274	11	simply	simply	ADV
taxlaw-12713	1274	12	lack	lack	VERB
taxlaw-12713	1274	13	the	the	DET
taxlaw-12713	1274	14	ability	ability	NOUN
taxlaw-12713	1274	15	to	to	PART
taxlaw-12713	1274	16	handle	handle	VERB
taxlaw-12713	1274	17	the	the	DET
taxlaw-12713	1274	18	national	national	ADJ
taxlaw-12713	1274	19	and	and	CCONJ
taxlaw-12713	1274	20	international	international	ADJ
taxlaw-12713	1274	21	scope	scope	NOUN
taxlaw-12713	1274	22	of	of	ADP
taxlaw-12713	1274	23	today	today	NOUN
taxlaw-12713	1274	24	’s	’s	PART
taxlaw-12713	1274	25	charitable	charitable	ADJ
taxlaw-12713	1274	26	sector	sector	NOUN
taxlaw-12713	1274	27	.	.	PUNCT
taxlaw-12713	1275	1	the	the	DET
taxlaw-12713	1275	2	final	final	ADJ
taxlaw-12713	1275	3	challenge	challenge	NOUN
taxlaw-12713	1275	4	is	be	AUX
taxlaw-12713	1275	5	that	that	SCONJ
taxlaw-12713	1275	6	state	state	NOUN
taxlaw-12713	1275	7	-	-	PUNCT
taxlaw-12713	1275	8	level	level	NOUN
taxlaw-12713	1275	9	enforcement	enforcement	NOUN
taxlaw-12713	1275	10	focuses	focus	VERB
taxlaw-12713	1275	11	upon	upon	SCONJ
taxlaw-12713	1275	12	governance	governance	NOUN
taxlaw-12713	1275	13	and	and	CCONJ
taxlaw-12713	1275	14	solicitation	solicitation	NOUN
taxlaw-12713	1275	15	but	but	CCONJ
taxlaw-12713	1275	16	lacks	lack	VERB
taxlaw-12713	1275	17	a	a	DET
taxlaw-12713	1275	18	focus	focus	NOUN
taxlaw-12713	1275	19	upon	upon	SCONJ
taxlaw-12713	1275	20	tax	tax	NOUN
taxlaw-12713	1275	21	matters	matter	NOUN
taxlaw-12713	1275	22	.	.	PUNCT
taxlaw-12713	1276	1	this	this	PRON
taxlaw-12713	1276	2	again	again	ADV
taxlaw-12713	1276	3	makes	make	VERB
taxlaw-12713	1276	4	the	the	DET
taxlaw-12713	1276	5	states	state	NOUN
taxlaw-12713	1276	6	unsuitable	unsuitable	ADJ
taxlaw-12713	1276	7	for	for	ADP
taxlaw-12713	1276	8	being	be	AUX
taxlaw-12713	1276	9	a	a	DET
taxlaw-12713	1276	10	real	real	ADJ
taxlaw-12713	1276	11	charity	charity	NOUN
taxlaw-12713	1276	12	regulation	regulation	NOUN
taxlaw-12713	1276	13	force	force	NOUN
taxlaw-12713	1276	14	.	.	PUNCT
taxlaw-12713	1277	1	what	what	PRON
taxlaw-12713	1277	2	about	about	ADP
taxlaw-12713	1277	3	the	the	DET
taxlaw-12713	1277	4	challenges	challenge	NOUN
taxlaw-12713	1277	5	of	of	ADP
taxlaw-12713	1277	6	the	the	DET
taxlaw-12713	1277	7	irs	irs	PROPN
taxlaw-12713	1277	8	as	as	ADP
taxlaw-12713	1277	9	a	a	DET
taxlaw-12713	1277	10	charity	charity	NOUN
taxlaw-12713	1277	11	regulator	regulator	NOUN
taxlaw-12713	1277	12	?	?	PUNCT
taxlaw-12713	1278	1	the	the	DET
taxlaw-12713	1278	2	irs	irs	PROPN
taxlaw-12713	1278	3	faces	face	VERB
taxlaw-12713	1278	4	the	the	DET
taxlaw-12713	1278	5	same	same	ADJ
taxlaw-12713	1278	6	general	general	ADJ
taxlaw-12713	1278	7	challenges	challenge	NOUN
taxlaw-12713	1278	8	mentioned	mention	VERB
taxlaw-12713	1278	9	above	above	ADV
taxlaw-12713	1278	10	,	,	PUNCT
taxlaw-12713	1278	11	but	but	CCONJ
taxlaw-12713	1278	12	there	there	PRON
taxlaw-12713	1278	13	are	be	VERB
taxlaw-12713	1278	14	additional	additional	ADJ
taxlaw-12713	1278	15	points	point	NOUN
taxlaw-12713	1278	16	to	to	PART
taxlaw-12713	1278	17	be	be	AUX
taxlaw-12713	1278	18	made	make	VERB
taxlaw-12713	1278	19	.	.	PUNCT
taxlaw-12713	1279	1	a	a	DET
taxlaw-12713	1279	2	significant	significant	ADJ
taxlaw-12713	1279	3	challenge	challenge	NOUN
taxlaw-12713	1279	4	to	to	ADP
taxlaw-12713	1279	5	the	the	DET
taxlaw-12713	1279	6	irs	irs	PROPN
taxlaw-12713	1279	7	functioning	function	VERB
taxlaw-12713	1279	8	as	as	ADP
taxlaw-12713	1279	9	a	a	DET
taxlaw-12713	1279	10	good	good	ADJ
taxlaw-12713	1279	11	regulator	regulator	NOUN
taxlaw-12713	1279	12	is	be	AUX
taxlaw-12713	1279	13	that	that	SCONJ
taxlaw-12713	1279	14	it	it	PRON
taxlaw-12713	1279	15	operates	operate	VERB
taxlaw-12713	1279	16	on	on	ADP
taxlaw-12713	1279	17	a	a	DET
taxlaw-12713	1279	18	tax	tax	NOUN
taxlaw-12713	1279	19	time	time	NOUN
taxlaw-12713	1279	20	frame	frame	NOUN
taxlaw-12713	1279	21	,	,	PUNCT
taxlaw-12713	1279	22	not	not	PART
taxlaw-12713	1279	23	a	a	DET
taxlaw-12713	1279	24	regulatory	regulatory	ADJ
taxlaw-12713	1279	25	time	time	NOUN
taxlaw-12713	1279	26	frame	frame	NOUN
taxlaw-12713	1279	27	.	.	PUNCT
taxlaw-12713	1280	1	thus	thus	ADV
taxlaw-12713	1280	2	,	,	PUNCT
taxlaw-12713	1280	3	the	the	DET
taxlaw-12713	1280	4	irs	irs	PROPN
taxlaw-12713	1280	5	is	be	AUX
taxlaw-12713	1280	6	unable	unable	ADJ
taxlaw-12713	1280	7	to	to	PART
taxlaw-12713	1280	8	take	take	VERB
taxlaw-12713	1280	9	enforcement	enforcement	NOUN
taxlaw-12713	1280	10	action	action	NOUN
taxlaw-12713	1280	11	soon	soon	ADV
taxlaw-12713	1280	12	after	after	SCONJ
taxlaw-12713	1280	13	an	an	DET
taxlaw-12713	1280	14	organization	organization	NOUN
taxlaw-12713	1280	15	engages	engage	VERB
taxlaw-12713	1280	16	in	in	ADP
taxlaw-12713	1280	17	problematic	problematic	ADJ
taxlaw-12713	1280	18	acts	act	NOUN
taxlaw-12713	1280	19	.	.	PUNCT
taxlaw-12713	1281	1	owens	owens	PROPN
taxlaw-12713	1281	2	ably	ably	ADV
taxlaw-12713	1281	3	points	point	VERB
taxlaw-12713	1281	4	this	this	DET
taxlaw-12713	1281	5	problem	problem	NOUN
taxlaw-12713	1281	6	out.393	out.393	VERB
taxlaw-12713	1281	7	a	a	DET
taxlaw-12713	1281	8	somewhat	somewhat	ADV
taxlaw-12713	1281	9	related	related	ADJ
taxlaw-12713	1281	10	problem	problem	NOUN
taxlaw-12713	1281	11	is	be	AUX
taxlaw-12713	1281	12	that	that	SCONJ
taxlaw-12713	1281	13	many	many	ADJ
taxlaw-12713	1281	14	within	within	ADP
taxlaw-12713	1281	15	the	the	DET
taxlaw-12713	1281	16	tax	tax	NOUN
taxlaw-12713	1281	17	world	world	NOUN
taxlaw-12713	1281	18	do	do	AUX
taxlaw-12713	1281	19	not	not	PART
taxlaw-12713	1281	20	think	think	VERB
taxlaw-12713	1281	21	the	the	DET
taxlaw-12713	1281	22	irs	irs	PROPN
taxlaw-12713	1281	23	is	be	AUX
taxlaw-12713	1281	24	the	the	DET
taxlaw-12713	1281	25	appropriate	appropriate	ADJ
taxlaw-12713	1281	26	place	place	NOUN
taxlaw-12713	1281	27	to	to	PART
taxlaw-12713	1281	28	regulate	regulate	VERB
taxlaw-12713	1281	29	charity	charity	NOUN
taxlaw-12713	1281	30	.	.	PUNCT
taxlaw-12713	1282	1	instead	instead	ADV
taxlaw-12713	1282	2	,	,	PUNCT
taxlaw-12713	1282	3	the	the	DET
taxlaw-12713	1282	4	irs	irs	PROPN
taxlaw-12713	1282	5	should	should	AUX
taxlaw-12713	1282	6	focus	focus	VERB
taxlaw-12713	1282	7	upon	upon	SCONJ
taxlaw-12713	1282	8	the	the	DET
taxlaw-12713	1282	9	collection	collection	NOUN
taxlaw-12713	1282	10	of	of	ADP
taxlaw-12713	1282	11	revenue	revenue	NOUN
taxlaw-12713	1282	12	alone.394	alone.394	NOUN
taxlaw-12713	1282	13	thus	thus	ADV
taxlaw-12713	1282	14	,	,	PUNCT
taxlaw-12713	1282	15	as	as	ADP
taxlaw-12713	1282	16	an	an	DET
taxlaw-12713	1282	17	institutional	institutional	ADJ
taxlaw-12713	1282	18	matter	matter	NOUN
taxlaw-12713	1282	19	,	,	PUNCT
taxlaw-12713	1282	20	it	it	PRON
taxlaw-12713	1282	21	becomes	become	VERB
taxlaw-12713	1282	22	hard	hard	ADJ
taxlaw-12713	1282	23	for	for	SCONJ
taxlaw-12713	1282	24	the	the	DET
taxlaw-12713	1282	25	irs	irs	PROPN
taxlaw-12713	1282	26	leadership	leadership	NOUN
taxlaw-12713	1282	27	to	to	PART
taxlaw-12713	1282	28	devote	devote	VERB
taxlaw-12713	1282	29	the	the	DET
taxlaw-12713	1282	30	right	right	ADJ
taxlaw-12713	1282	31	level	level	NOUN
taxlaw-12713	1282	32	of	of	ADP
taxlaw-12713	1282	33	resources	resource	NOUN
taxlaw-12713	1282	34	and	and	CCONJ
taxlaw-12713	1282	35	attention	attention	NOUN
taxlaw-12713	1282	36	to	to	ADP
taxlaw-12713	1282	37	its	its	PRON
taxlaw-12713	1282	38	regulation	regulation	NOUN
taxlaw-12713	1282	39	.	.	PUNCT
taxlaw-12713	1283	1	because	because	SCONJ
taxlaw-12713	1283	2	charity	charity	NOUN
taxlaw-12713	1283	3	generally	generally	ADV
taxlaw-12713	1283	4	does	do	AUX
taxlaw-12713	1283	5	not	not	PART
taxlaw-12713	1283	6	generate	generate	VERB
taxlaw-12713	1283	7	revenue	revenue	NOUN
taxlaw-12713	1283	8	,	,	PUNCT
taxlaw-12713	1283	9	the	the	DET
taxlaw-12713	1283	10	irs	irs	PROPN
taxlaw-12713	1283	11	as	as	ADP
taxlaw-12713	1283	12	an	an	DET
taxlaw-12713	1283	13	institution	institution	NOUN
taxlaw-12713	1283	14	is	be	AUX
taxlaw-12713	1283	15	simply	simply	ADV
taxlaw-12713	1283	16	unlikely	unlikely	ADJ
taxlaw-12713	1283	17	to	to	PART
taxlaw-12713	1283	18	put	put	VERB
taxlaw-12713	1283	19	significant	significant	ADJ
taxlaw-12713	1283	20	resources	resource	NOUN
taxlaw-12713	1283	21	towards	towards	ADP
taxlaw-12713	1283	22	charitable	charitable	ADJ
taxlaw-12713	1283	23	regulation	regulation	NOUN
taxlaw-12713	1283	24	.	.	PUNCT
taxlaw-12713	1284	1	the	the	DET
taxlaw-12713	1284	2	agency	agency	NOUN
taxlaw-12713	1284	3	is	be	AUX
taxlaw-12713	1284	4	also	also	ADV
taxlaw-12713	1284	5	seriously	seriously	ADV
taxlaw-12713	1284	6	disliked	dislike	VERB
taxlaw-12713	1284	7	by	by	ADP
taxlaw-12713	1284	8	constituencies	constituency	NOUN
taxlaw-12713	1284	9	who	who	PRON
taxlaw-12713	1284	10	have	have	VERB
taxlaw-12713	1284	11	an	an	DET
taxlaw-12713	1284	12	interest	interest	NOUN
taxlaw-12713	1284	13	in	in	ADP
taxlaw-12713	1284	14	hampering	hamper	VERB
taxlaw-12713	1284	15	the	the	DET
taxlaw-12713	1284	16	agency.395	agency.395	NOUN
taxlaw-12713	1284	17	this	this	PRON
taxlaw-12713	1284	18	also	also	ADV
taxlaw-12713	1284	19	makes	make	VERB
taxlaw-12713	1284	20	it	it	PRON
taxlaw-12713	1284	21	hard	hard	ADJ
taxlaw-12713	1284	22	for	for	SCONJ
taxlaw-12713	1284	23	the	the	DET
taxlaw-12713	1284	24	irs	irs	PROPN
taxlaw-12713	1284	25	to	to	PART
taxlaw-12713	1284	26	operate	operate	VERB
taxlaw-12713	1284	27	as	as	ADP
taxlaw-12713	1284	28	a	a	DET
taxlaw-12713	1284	29	regulator	regulator	NOUN
taxlaw-12713	1284	30	of	of	ADP
taxlaw-12713	1284	31	charity	charity	NOUN
taxlaw-12713	1284	32	.	.	PUNCT
taxlaw-12713	1285	1	there	there	PRON
taxlaw-12713	1285	2	is	be	VERB
taxlaw-12713	1285	3	another	another	DET
taxlaw-12713	1285	4	significant	significant	ADJ
taxlaw-12713	1285	5	problem	problem	NOUN
taxlaw-12713	1285	6	that	that	PRON
taxlaw-12713	1285	7	comes	come	VERB
taxlaw-12713	1285	8	with	with	ADP
taxlaw-12713	1285	9	any	any	DET
taxlaw-12713	1285	10	charity	charity	NOUN
taxlaw-12713	1285	11	tax	tax	NOUN
taxlaw-12713	1285	12	solution	solution	NOUN
taxlaw-12713	1285	13	.	.	PUNCT
taxlaw-12713	1286	1	those	those	PRON
taxlaw-12713	1286	2	who	who	PRON
taxlaw-12713	1286	3	study	study	VERB
taxlaw-12713	1286	4	regulatory	regulatory	ADJ
taxlaw-12713	1286	5	agencies	agency	NOUN
taxlaw-12713	1286	6	note	note	VERB
taxlaw-12713	1286	7	the	the	DET
taxlaw-12713	1286	8	way	way	NOUN
taxlaw-12713	1286	9	the	the	DET
taxlaw-12713	1286	10	choice	choice	NOUN
taxlaw-12713	1286	11	of	of	ADP
taxlaw-12713	1286	12	who	who	PRON
taxlaw-12713	1286	13	will	will	AUX
taxlaw-12713	1286	14	do	do	VERB
taxlaw-12713	1286	15	the	the	DET
taxlaw-12713	1286	16	regulating	regulating	NOUN
taxlaw-12713	1286	17	(	(	PUNCT
taxlaw-12713	1286	18	i.e.	i.e.	X
taxlaw-12713	1286	19	,	,	PUNCT
taxlaw-12713	1286	20	what	what	DET
taxlaw-12713	1286	21	specialty	specialty	NOUN
taxlaw-12713	1286	22	they	they	PRON
taxlaw-12713	1286	23	come	come	VERB
taxlaw-12713	1286	24	from	from	ADP
taxlaw-12713	1286	25	:	:	PUNCT
taxlaw-12713	1286	26	scientist	scientist	NOUN
taxlaw-12713	1286	27	,	,	PUNCT
taxlaw-12713	1286	28	attorney	attorney	NOUN
taxlaw-12713	1286	29	,	,	PUNCT
taxlaw-12713	1286	30	banker	banker	NOUN
taxlaw-12713	1286	31	,	,	PUNCT
taxlaw-12713	1286	32	economist	economist	NOUN
taxlaw-12713	1286	33	)	)	PUNCT
taxlaw-12713	1286	34	can	can	AUX
taxlaw-12713	1286	35	deter	deter	VERB
taxlaw-12713	1286	36	those	those	PRON
taxlaw-12713	1286	37	interested	interested	ADJ
taxlaw-12713	1286	38	in	in	ADP
taxlaw-12713	1286	39	the	the	DET
taxlaw-12713	1286	40	regulatory	regulatory	ADJ
taxlaw-12713	1286	41	area	area	NOUN
taxlaw-12713	1286	42	but	but	CCONJ
taxlaw-12713	1286	43	who	who	PRON
taxlaw-12713	1286	44	are	be	AUX
taxlaw-12713	1286	45	not	not	PART
taxlaw-12713	1286	46	specialists	specialist	NOUN
taxlaw-12713	1286	47	from	from	ADP
taxlaw-12713	1286	48	discussing	discuss	VERB
taxlaw-12713	1286	49	the	the	DET
taxlaw-12713	1286	50	policy	policy	NOUN
taxlaw-12713	1286	51	with	with	ADP
taxlaw-12713	1286	52	the	the	DET
taxlaw-12713	1286	53	regulator	regulator	NOUN
taxlaw-12713	1286	54	.	.	PUNCT
taxlaw-12713	1287	1	as	as	SCONJ
taxlaw-12713	1287	2	marc	marc	PROPN
taxlaw-12713	1287	3	allen	allen	PROPN
taxlaw-12713	1287	4	eisner	eisner	PROPN
taxlaw-12713	1287	5	says	say	VERB
taxlaw-12713	1287	6	,	,	PUNCT
taxlaw-12713	1287	7	“	"	PUNCT
taxlaw-12713	1287	8	the	the	DET
taxlaw-12713	1287	9	‘	'	PUNCT
taxlaw-12713	1287	10	barrier	barrier	NOUN
taxlaw-12713	1287	11	to	to	ADP
taxlaw-12713	1287	12	entry	entry	NOUN
taxlaw-12713	1287	13	into	into	ADP
taxlaw-12713	1287	14	policy	policy	NOUN
taxlaw-12713	1287	15	discourse	discourse	NOUN
taxlaw-12713	1287	16	’	'	PUNCT
taxlaw-12713	1287	17	created	create	VERB
taxlaw-12713	1287	18	by	by	ADP
taxlaw-12713	1287	19	specialists	specialist	NOUN
taxlaw-12713	1287	20	both	both	CCONJ
taxlaw-12713	1287	21	within	within	ADP
taxlaw-12713	1287	22	the	the	DET
taxlaw-12713	1287	23	agency	agency	NOUN
taxlaw-12713	1287	24	and	and	CCONJ
taxlaw-12713	1287	25	in	in	ADP
taxlaw-12713	1287	26	the	the	DET
taxlaw-12713	1287	27	larger	large	ADJ
taxlaw-12713	1287	28	policy	policy	NOUN
taxlaw-12713	1287	29	community	community	NOUN
taxlaw-12713	1287	30	limits	limit	VERB
taxlaw-12713	1287	31	the	the	DET
taxlaw-12713	1287	32	access	access	NOUN
taxlaw-12713	1287	33	and	and	CCONJ
taxlaw-12713	1287	34	influence	influence	NOUN
taxlaw-12713	1287	35	of	of	ADP
taxlaw-12713	1287	36	groups	group	NOUN
taxlaw-12713	1287	37	incapable	incapable	ADJ
taxlaw-12713	1287	38	of	of	ADP
taxlaw-12713	1287	39	mustering	muster	VERB
taxlaw-12713	1287	40	the	the	DET
taxlaw-12713	1287	41	necessary	necessary	ADJ
taxlaw-12713	1287	42	resources	resource	NOUN
taxlaw-12713	1287	43	.	.	PUNCT
taxlaw-12713	1287	44	”396	”396	PUNCT
taxlaw-12713	1288	1	tax	tax	NOUN
taxlaw-12713	1288	2	law	law	NOUN
taxlaw-12713	1288	3	as	as	ADP
taxlaw-12713	1288	4	a	a	DET
taxlaw-12713	1288	5	subject	subject	NOUN
taxlaw-12713	1288	6	391	391	NUM
taxlaw-12713	1288	7	see	see	NOUN
taxlaw-12713	1288	8	supra	supra	PROPN
taxlaw-12713	1288	9	part	part	PROPN
taxlaw-12713	1288	10	ii.b	ii.b	PROPN
taxlaw-12713	1288	11	.	.	PUNCT
taxlaw-12713	1289	1	392	392	NUM
taxlaw-12713	1289	2	see	see	VERB
taxlaw-12713	1289	3	supra	supra	PROPN
taxlaw-12713	1289	4	part	part	PROPN
taxlaw-12713	1289	5	ii.b	ii.b	PROPN
taxlaw-12713	1289	6	.	.	PUNCT
taxlaw-12713	1289	7	393	393	NUM
taxlaw-12713	1289	8	owens	owen	NOUN
taxlaw-12713	1289	9	,	,	PUNCT
taxlaw-12713	1289	10	supra	supra	PROPN
taxlaw-12713	1289	11	note	note	NOUN
taxlaw-12713	1289	12	1	1	NUM
taxlaw-12713	1289	13	.	.	SYM
taxlaw-12713	1289	14	394	394	NUM
taxlaw-12713	1289	15	see	see	VERB
taxlaw-12713	1289	16	supra	supra	PROPN
taxlaw-12713	1289	17	part	part	PROPN
taxlaw-12713	1289	18	i.	i.	PROPN
taxlaw-12713	1289	19	395	395	NUM
taxlaw-12713	1289	20	see	see	VERB
taxlaw-12713	1289	21	,	,	PUNCT
taxlaw-12713	1289	22	e.g.	e.g.	ADV
taxlaw-12713	1289	23	,	,	PUNCT
taxlaw-12713	1289	24	jim	jim	PROPN
taxlaw-12713	1289	25	jones	jones	PROPN
taxlaw-12713	1289	26	,	,	PUNCT
taxlaw-12713	1289	27	one	one	NUM
taxlaw-12713	1289	28	of	of	ADP
taxlaw-12713	1289	29	the	the	DET
taxlaw-12713	1289	30	most	most	ADV
taxlaw-12713	1289	31	-	-	PUNCT
taxlaw-12713	1289	32	hated	hate	VERB
taxlaw-12713	1289	33	federal	federal	ADJ
taxlaw-12713	1289	34	agencies	agency	NOUN
taxlaw-12713	1289	35	deserves	deserve	VERB
taxlaw-12713	1289	36	some	some	DET
taxlaw-12713	1289	37	love	love	NOUN
taxlaw-12713	1289	38	from	from	ADP
taxlaw-12713	1289	39	congress	congress	PROPN
taxlaw-12713	1289	40	,	,	PUNCT
taxlaw-12713	1289	41	the	the	DET
taxlaw-12713	1289	42	hill	hill	NOUN
taxlaw-12713	1289	43	(	(	PUNCT
taxlaw-12713	1289	44	april	april	PROPN
taxlaw-12713	1289	45	19	19	NUM
taxlaw-12713	1289	46	,	,	PUNCT
taxlaw-12713	1289	47	2022	2022	NUM
taxlaw-12713	1289	48	)	)	PUNCT
taxlaw-12713	1289	49	https://thehill.com/opinion/finance/3273321-one-of-the-mosthated-federal-agencies-deserves-some-love-from-congress/#:~:text=the%20agency%20was%20	https://thehill.com/opinion/finance/3273321-one-of-the-mosthated-federal-agencies-deserves-some-love-from-congress/#:~:text=the%20agency%20was%20	NOUN
taxlaw-12713	1289	50	on%20the	on%20the	PROPN
taxlaw-12713	1289	51	,	,	PUNCT
taxlaw-12713	1289	52	included%2049%20percent%20of%20republicans	included%2049%20percent%20of%20republican	NOUN
taxlaw-12713	1289	53	[	[	X
taxlaw-12713	1289	54	perma.cc/yv8m-nl4k	perma.cc/yv8m-nl4k	X
taxlaw-12713	1289	55	]	]	X
taxlaw-12713	1289	56	.	.	PUNCT
taxlaw-12713	1290	1	396	396	NUM
taxlaw-12713	1290	2	marc	marc	PROPN
taxlaw-12713	1290	3	allen	allen	PROPN
taxlaw-12713	1290	4	eisner	eisner	PROPN
taxlaw-12713	1290	5	,	,	PUNCT
taxlaw-12713	1290	6	regulatory	regulatory	ADJ
taxlaw-12713	1290	7	politics	politic	NOUN
taxlaw-12713	1290	8	in	in	ADP
taxlaw-12713	1290	9	transition	transition	NOUN
taxlaw-12713	1290	10	23	23	NUM
taxlaw-12713	1290	11	(	(	PUNCT
taxlaw-12713	1290	12	1993	1993	NUM
taxlaw-12713	1290	13	)	)	PUNCT
taxlaw-12713	1290	14	.	.	PUNCT
taxlaw-12713	1291	1	180	180	NUM
taxlaw-12713	1291	2	columbia	columbia	PROPN
taxlaw-12713	1291	3	journal	journal	PROPN
taxlaw-12713	1291	4	of	of	ADP
taxlaw-12713	1291	5	tax	tax	NOUN
taxlaw-12713	1291	6	law	law	NOUN
taxlaw-12713	1291	7	[	[	X
taxlaw-12713	1291	8	vol	vol	NOUN
taxlaw-12713	1291	9	15:2	15:2	NUM
taxlaw-12713	1291	10	matter	matter	NOUN
taxlaw-12713	1291	11	may	may	AUX
taxlaw-12713	1291	12	very	very	ADV
taxlaw-12713	1291	13	well	well	ADV
taxlaw-12713	1291	14	lock	lock	VERB
taxlaw-12713	1291	15	out	out	ADP
taxlaw-12713	1291	16	more	more	ADJ
taxlaw-12713	1291	17	people	people	NOUN
taxlaw-12713	1291	18	from	from	ADP
taxlaw-12713	1291	19	access	access	NOUN
taxlaw-12713	1291	20	to	to	ADP
taxlaw-12713	1291	21	the	the	DET
taxlaw-12713	1291	22	specialty	specialty	NOUN
taxlaw-12713	1291	23	than	than	ADP
taxlaw-12713	1291	24	a	a	DET
taxlaw-12713	1291	25	charity	charity	NOUN
taxlaw-12713	1291	26	bureau	bureau	NOUN
taxlaw-12713	1291	27	might.397	might.397	NOUN
taxlaw-12713	1291	28	that	that	PRON
taxlaw-12713	1291	29	said	say	VERB
taxlaw-12713	1291	30	,	,	PUNCT
taxlaw-12713	1291	31	the	the	DET
taxlaw-12713	1291	32	irs	irs	PROPN
taxlaw-12713	1291	33	arguably	arguably	ADV
taxlaw-12713	1291	34	has	have	AUX
taxlaw-12713	1291	35	largely	largely	ADV
taxlaw-12713	1291	36	managed	manage	VERB
taxlaw-12713	1291	37	to	to	PART
taxlaw-12713	1291	38	be	be	AUX
taxlaw-12713	1291	39	perceived	perceive	VERB
taxlaw-12713	1291	40	as	as	ADP
taxlaw-12713	1291	41	an	an	DET
taxlaw-12713	1291	42	unbiased	unbiased	ADJ
taxlaw-12713	1291	43	regulator	regulator	NOUN
taxlaw-12713	1291	44	.	.	PUNCT
taxlaw-12713	1292	1	though	though	SCONJ
taxlaw-12713	1292	2	the	the	DET
taxlaw-12713	1292	3	tea	tea	NOUN
taxlaw-12713	1292	4	party	party	NOUN
taxlaw-12713	1292	5	crisis	crisis	NOUN
taxlaw-12713	1292	6	was	be	AUX
taxlaw-12713	1292	7	a	a	DET
taxlaw-12713	1292	8	major	major	ADJ
taxlaw-12713	1292	9	blow	blow	NOUN
taxlaw-12713	1292	10	to	to	ADP
taxlaw-12713	1292	11	the	the	DET
taxlaw-12713	1292	12	irs	irs	PROPN
taxlaw-12713	1292	13	in	in	ADP
taxlaw-12713	1292	14	that	that	DET
taxlaw-12713	1292	15	regard	regard	NOUN
taxlaw-12713	1292	16	,	,	PUNCT
taxlaw-12713	1292	17	no	no	DET
taxlaw-12713	1292	18	investigations	investigation	NOUN
taxlaw-12713	1292	19	found	find	VERB
taxlaw-12713	1292	20	the	the	DET
taxlaw-12713	1292	21	irs	irs	PROPN
taxlaw-12713	1292	22	acted	act	VERB
taxlaw-12713	1292	23	in	in	ADP
taxlaw-12713	1292	24	a	a	DET
taxlaw-12713	1292	25	biased	biased	ADJ
taxlaw-12713	1292	26	manner.398	manner.398	NOUN
taxlaw-12713	1292	27	the	the	DET
taxlaw-12713	1292	28	irs	irs	PROPN
taxlaw-12713	1292	29	also	also	ADV
taxlaw-12713	1292	30	is	be	AUX
taxlaw-12713	1292	31	the	the	DET
taxlaw-12713	1292	32	only	only	ADJ
taxlaw-12713	1292	33	place	place	NOUN
taxlaw-12713	1292	34	where	where	SCONJ
taxlaw-12713	1292	35	collection	collection	NOUN
taxlaw-12713	1292	36	of	of	ADP
taxlaw-12713	1292	37	revenue	revenue	NOUN
taxlaw-12713	1292	38	and	and	CCONJ
taxlaw-12713	1292	39	a	a	DET
taxlaw-12713	1292	40	strong	strong	ADJ
taxlaw-12713	1292	41	understanding	understanding	NOUN
taxlaw-12713	1292	42	of	of	ADP
taxlaw-12713	1292	43	the	the	DET
taxlaw-12713	1292	44	high	high	ADV
taxlaw-12713	1292	45	-	-	PUNCT
taxlaw-12713	1292	46	powered	power	VERB
taxlaw-12713	1292	47	charitable	charitable	ADJ
taxlaw-12713	1292	48	incentives	incentive	NOUN
taxlaw-12713	1292	49	exists	exist	VERB
taxlaw-12713	1292	50	.	.	PUNCT
taxlaw-12713	1293	1	one	one	NUM
taxlaw-12713	1293	2	significant	significant	ADJ
taxlaw-12713	1293	3	challenge	challenge	NOUN
taxlaw-12713	1293	4	at	at	ADP
taxlaw-12713	1293	5	the	the	DET
taxlaw-12713	1293	6	irs	irs	PROPN
taxlaw-12713	1293	7	level	level	NOUN
taxlaw-12713	1293	8	exists	exist	VERB
taxlaw-12713	1293	9	because	because	SCONJ
taxlaw-12713	1293	10	of	of	ADP
taxlaw-12713	1293	11	the	the	DET
taxlaw-12713	1293	12	split	split	ADJ
taxlaw-12713	1293	13	regulation	regulation	NOUN
taxlaw-12713	1293	14	at	at	ADP
taxlaw-12713	1293	15	the	the	DET
taxlaw-12713	1293	16	state	state	NOUN
taxlaw-12713	1293	17	and	and	CCONJ
taxlaw-12713	1293	18	federal	federal	ADJ
taxlaw-12713	1293	19	levels	level	NOUN
taxlaw-12713	1293	20	.	.	PUNCT
taxlaw-12713	1294	1	irs	irs	PROPN
taxlaw-12713	1294	2	charity	charity	NOUN
taxlaw-12713	1294	3	oversight	oversight	NOUN
taxlaw-12713	1294	4	law	law	NOUN
taxlaw-12713	1294	5	is	be	AUX
taxlaw-12713	1294	6	partially	partially	ADV
taxlaw-12713	1294	7	divorced	divorce	VERB
taxlaw-12713	1294	8	from	from	ADP
taxlaw-12713	1294	9	traditional	traditional	ADJ
taxlaw-12713	1294	10	charitable	charitable	ADJ
taxlaw-12713	1294	11	trust	trust	NOUN
taxlaw-12713	1294	12	law	law	NOUN
taxlaw-12713	1294	13	and	and	CCONJ
taxlaw-12713	1294	14	corporate	corporate	ADJ
taxlaw-12713	1294	15	law	law	NOUN
taxlaw-12713	1294	16	that	that	PRON
taxlaw-12713	1294	17	is	be	AUX
taxlaw-12713	1294	18	focused	focus	VERB
taxlaw-12713	1294	19	upon	upon	SCONJ
taxlaw-12713	1294	20	enforcing	enforce	VERB
taxlaw-12713	1294	21	fiduciary	fiduciary	ADJ
taxlaw-12713	1294	22	duties	duty	NOUN
taxlaw-12713	1294	23	of	of	ADP
taxlaw-12713	1294	24	care	care	NOUN
taxlaw-12713	1294	25	and	and	CCONJ
taxlaw-12713	1294	26	loyalty.399	loyalty.399	PROPN
taxlaw-12713	1294	27	congress	congress	PROPN
taxlaw-12713	1294	28	has	have	AUX
taxlaw-12713	1294	29	adopted	adopt	VERB
taxlaw-12713	1294	30	fiduciarylike	fiduciarylike	ADJ
taxlaw-12713	1294	31	rules	rule	NOUN
taxlaw-12713	1294	32	such	such	ADJ
taxlaw-12713	1294	33	as	as	ADP
taxlaw-12713	1294	34	the	the	DET
taxlaw-12713	1294	35	prohibition	prohibition	NOUN
taxlaw-12713	1294	36	on	on	ADP
taxlaw-12713	1294	37	inurement	inurement	ADJ
taxlaw-12713	1294	38	and	and	CCONJ
taxlaw-12713	1294	39	excess	excess	ADJ
taxlaw-12713	1294	40	benefit	benefit	NOUN
taxlaw-12713	1294	41	transactions.400	transactions.400	NOUN
taxlaw-12713	1294	42	however	however	ADV
taxlaw-12713	1294	43	,	,	PUNCT
taxlaw-12713	1294	44	in	in	ADP
taxlaw-12713	1294	45	none	none	NOUN
taxlaw-12713	1294	46	of	of	ADP
taxlaw-12713	1294	47	those	those	DET
taxlaw-12713	1294	48	instances	instance	NOUN
taxlaw-12713	1294	49	is	be	AUX
taxlaw-12713	1294	50	there	there	PRON
taxlaw-12713	1294	51	found	find	VERB
taxlaw-12713	1294	52	a	a	DET
taxlaw-12713	1294	53	connection	connection	NOUN
taxlaw-12713	1294	54	to	to	ADP
taxlaw-12713	1294	55	the	the	DET
taxlaw-12713	1294	56	traditional	traditional	ADJ
taxlaw-12713	1294	57	duties	duty	NOUN
taxlaw-12713	1294	58	of	of	ADP
taxlaw-12713	1294	59	care	care	NOUN
taxlaw-12713	1294	60	and	and	CCONJ
taxlaw-12713	1294	61	loyalty	loyalty	NOUN
taxlaw-12713	1294	62	.	.	PUNCT
taxlaw-12713	1295	1	this	this	DET
taxlaw-12713	1295	2	lack	lack	NOUN
taxlaw-12713	1295	3	of	of	ADP
taxlaw-12713	1295	4	connection	connection	NOUN
taxlaw-12713	1295	5	of	of	ADP
taxlaw-12713	1295	6	charity	charity	NOUN
taxlaw-12713	1295	7	tax	tax	NOUN
taxlaw-12713	1295	8	law	law	NOUN
taxlaw-12713	1295	9	to	to	ADP
taxlaw-12713	1295	10	governance	governance	NOUN
taxlaw-12713	1295	11	rules	rule	NOUN
taxlaw-12713	1295	12	means	mean	VERB
taxlaw-12713	1295	13	charity	charity	NOUN
taxlaw-12713	1295	14	tax	tax	NOUN
taxlaw-12713	1295	15	law	law	NOUN
taxlaw-12713	1295	16	fails	fail	VERB
taxlaw-12713	1295	17	to	to	PART
taxlaw-12713	1295	18	provide	provide	VERB
taxlaw-12713	1295	19	guidance	guidance	NOUN
taxlaw-12713	1295	20	to	to	ADP
taxlaw-12713	1295	21	charity	charity	NOUN
taxlaw-12713	1295	22	leaders	leader	NOUN
taxlaw-12713	1295	23	on	on	ADP
taxlaw-12713	1295	24	how	how	SCONJ
taxlaw-12713	1295	25	to	to	PART
taxlaw-12713	1295	26	comply	comply	VERB
taxlaw-12713	1295	27	with	with	ADP
taxlaw-12713	1295	28	governance	governance	NOUN
taxlaw-12713	1295	29	obligations	obligation	NOUN
taxlaw-12713	1295	30	.	.	PUNCT
taxlaw-12713	1296	1	a	a	DET
taxlaw-12713	1296	2	similar	similar	ADJ
taxlaw-12713	1296	3	problem	problem	NOUN
taxlaw-12713	1296	4	exists	exist	VERB
taxlaw-12713	1296	5	at	at	ADP
taxlaw-12713	1296	6	the	the	DET
taxlaw-12713	1296	7	state	state	NOUN
taxlaw-12713	1296	8	regulatory	regulatory	ADJ
taxlaw-12713	1296	9	level	level	NOUN
taxlaw-12713	1296	10	.	.	PUNCT
taxlaw-12713	1297	1	state	state	NOUN
taxlaw-12713	1297	2	charity	charity	NOUN
taxlaw-12713	1297	3	law	law	NOUN
taxlaw-12713	1297	4	rarely	rarely	ADV
taxlaw-12713	1297	5	considers	consider	VERB
taxlaw-12713	1297	6	the	the	DET
taxlaw-12713	1297	7	idea	idea	NOUN
taxlaw-12713	1297	8	of	of	ADP
taxlaw-12713	1297	9	a	a	DET
taxlaw-12713	1297	10	charitable	charitable	ADJ
taxlaw-12713	1297	11	purpose	purpose	NOUN
taxlaw-12713	1297	12	in	in	ADP
taxlaw-12713	1297	13	a	a	DET
taxlaw-12713	1297	14	public	public	ADJ
taxlaw-12713	1297	15	sense.401	sense.401	NOUN
taxlaw-12713	1297	16	this	this	PRON
taxlaw-12713	1297	17	disconnects	disconnect	VERB
taxlaw-12713	1297	18	state	state	NOUN
taxlaw-12713	1297	19	enforcers	enforcer	NOUN
taxlaw-12713	1297	20	from	from	ADP
taxlaw-12713	1297	21	the	the	DET
taxlaw-12713	1297	22	charitable	charitable	ADJ
taxlaw-12713	1297	23	tax	tax	NOUN
taxlaw-12713	1297	24	incentives	incentive	NOUN
taxlaw-12713	1297	25	involved	involve	VERB
taxlaw-12713	1297	26	.	.	PUNCT
taxlaw-12713	1298	1	in	in	ADP
taxlaw-12713	1298	2	the	the	DET
taxlaw-12713	1298	3	mid	mid	PROPN
taxlaw-12713	1298	4	-	-	PUNCT
taxlaw-12713	1298	5	to	to	ADP
taxlaw-12713	1298	6	-	-	PUNCT
taxlaw-12713	1298	7	late-2000s	late-2000s	NOUN
taxlaw-12713	1298	8	,	,	PUNCT
taxlaw-12713	1298	9	the	the	DET
taxlaw-12713	1298	10	irs	irs	PROPN
taxlaw-12713	1298	11	under	under	ADP
taxlaw-12713	1298	12	then	then	ADV
taxlaw-12713	1298	13	tege	tege	PROPN
taxlaw-12713	1298	14	commissioner	commissioner	PROPN
taxlaw-12713	1298	15	steve	steve	PROPN
taxlaw-12713	1298	16	miller	miller	PROPN
taxlaw-12713	1298	17	began	begin	VERB
taxlaw-12713	1298	18	an	an	DET
taxlaw-12713	1298	19	effort	effort	NOUN
taxlaw-12713	1298	20	to	to	PART
taxlaw-12713	1298	21	encourage	encourage	VERB
taxlaw-12713	1298	22	good	good	ADJ
taxlaw-12713	1298	23	governance	governance	NOUN
taxlaw-12713	1298	24	of	of	ADP
taxlaw-12713	1298	25	nonprofit	nonprofit	ADJ
taxlaw-12713	1298	26	organizations.402	organizations.402	NOUN
taxlaw-12713	1298	27	he	he	PRON
taxlaw-12713	1298	28	received	receive	VERB
taxlaw-12713	1298	29	much	much	ADJ
taxlaw-12713	1298	30	pushback	pushback	NOUN
taxlaw-12713	1298	31	from	from	ADP
taxlaw-12713	1298	32	practitioners	practitioner	NOUN
taxlaw-12713	1298	33	saying	say	VERB
taxlaw-12713	1298	34	that	that	SCONJ
taxlaw-12713	1298	35	it	it	PRON
taxlaw-12713	1298	36	is	be	AUX
taxlaw-12713	1298	37	not	not	PART
taxlaw-12713	1298	38	the	the	DET
taxlaw-12713	1298	39	irs	irs	PROPN
taxlaw-12713	1298	40	’s	’s	PART
taxlaw-12713	1298	41	role	role	NOUN
taxlaw-12713	1298	42	to	to	PART
taxlaw-12713	1298	43	enforce	enforce	VERB
taxlaw-12713	1298	44	governance	governance	NOUN
taxlaw-12713	1298	45	matters.403	matters.403	NOUN
taxlaw-12713	1298	46	a	a	DET
taxlaw-12713	1298	47	good	good	ADJ
taxlaw-12713	1298	48	case	case	NOUN
taxlaw-12713	1298	49	can	can	AUX
taxlaw-12713	1298	50	be	be	AUX
taxlaw-12713	1298	51	made	make	VERB
taxlaw-12713	1298	52	that	that	SCONJ
taxlaw-12713	1298	53	the	the	DET
taxlaw-12713	1298	54	irs	irs	PROPN
taxlaw-12713	1298	55	has	have	VERB
taxlaw-12713	1298	56	the	the	DET
taxlaw-12713	1298	57	authority	authority	NOUN
taxlaw-12713	1298	58	to	to	PART
taxlaw-12713	1298	59	regulate	regulate	VERB
taxlaw-12713	1298	60	nonprofit	nonprofit	ADJ
taxlaw-12713	1298	61	governance	governance	NOUN
taxlaw-12713	1298	62	based	base	VERB
taxlaw-12713	1298	63	on	on	ADP
taxlaw-12713	1298	64	section	section	NOUN
taxlaw-12713	1298	65	501(c)(3	501(c)(3	NUM
taxlaw-12713	1298	66	)	)	PUNCT
taxlaw-12713	1298	67	,	,	PUNCT
taxlaw-12713	1298	68	the	the	DET
taxlaw-12713	1298	69	additional	additional	ADJ
taxlaw-12713	1298	70	governance	governance	NOUN
taxlaw-12713	1298	71	oriented	orient	VERB
taxlaw-12713	1298	72	code	code	NOUN
taxlaw-12713	1298	73	based	base	VERB
taxlaw-12713	1298	74	sections	section	NOUN
taxlaw-12713	1298	75	,	,	PUNCT
taxlaw-12713	1298	76	and	and	CCONJ
taxlaw-12713	1298	77	the	the	DET
taxlaw-12713	1298	78	importance	importance	NOUN
taxlaw-12713	1298	79	congress	congress	PROPN
taxlaw-12713	1298	80	put	put	VERB
taxlaw-12713	1298	81	into	into	ADP
taxlaw-12713	1298	82	making	make	VERB
taxlaw-12713	1298	83	the	the	DET
taxlaw-12713	1298	84	form	form	NOUN
taxlaw-12713	1298	85	990	990	NUM
taxlaw-12713	1298	86	publicly	publicly	ADV
taxlaw-12713	1298	87	available	available	ADJ
taxlaw-12713	1298	88	for	for	ADP
taxlaw-12713	1298	89	broad	broad	ADJ
taxlaw-12713	1298	90	public	public	ADJ
taxlaw-12713	1298	91	accountability	accountability	NOUN
taxlaw-12713	1298	92	.	.	PUNCT
taxlaw-12713	1299	1	however	however	ADV
taxlaw-12713	1299	2	,	,	PUNCT
taxlaw-12713	1299	3	for	for	ADP
taxlaw-12713	1299	4	the	the	DET
taxlaw-12713	1299	5	sake	sake	NOUN
taxlaw-12713	1299	6	of	of	ADP
taxlaw-12713	1299	7	clarity	clarity	NOUN
taxlaw-12713	1299	8	,	,	PUNCT
taxlaw-12713	1299	9	congress	congress	PROPN
taxlaw-12713	1299	10	could	could	AUX
taxlaw-12713	1299	11	consider	consider	VERB
taxlaw-12713	1299	12	extending	extend	VERB
taxlaw-12713	1299	13	governance	governance	NOUN
taxlaw-12713	1299	14	requirements	requirement	NOUN
taxlaw-12713	1299	15	into	into	ADP
taxlaw-12713	1299	16	the	the	DET
taxlaw-12713	1299	17	code	code	NOUN
taxlaw-12713	1299	18	so	so	SCONJ
taxlaw-12713	1299	19	that	that	SCONJ
taxlaw-12713	1299	20	a	a	DET
taxlaw-12713	1299	21	basic	basic	ADJ
taxlaw-12713	1299	22	level	level	NOUN
taxlaw-12713	1299	23	of	of	ADP
taxlaw-12713	1299	24	governance	governance	NOUN
taxlaw-12713	1299	25	is	be	AUX
taxlaw-12713	1299	26	expected	expect	VERB
taxlaw-12713	1299	27	of	of	ADP
taxlaw-12713	1299	28	nonprofits	nonprofit	NOUN
taxlaw-12713	1299	29	.	.	PUNCT
taxlaw-12713	1300	1	having	have	VERB
taxlaw-12713	1300	2	clear	clear	ADJ
taxlaw-12713	1300	3	governance	governance	NOUN
taxlaw-12713	1300	4	benchmarks	benchmark	NOUN
taxlaw-12713	1300	5	that	that	PRON
taxlaw-12713	1300	6	the	the	DET
taxlaw-12713	1300	7	irs	irs	PROPN
taxlaw-12713	1300	8	could	could	AUX
taxlaw-12713	1300	9	enforce	enforce	VERB
taxlaw-12713	1300	10	might	might	PROPN
taxlaw-12713	1300	11	397	397	NUM
taxlaw-12713	1300	12	owens	owen	NOUN
taxlaw-12713	1300	13	,	,	PUNCT
taxlaw-12713	1300	14	supra	supra	PROPN
taxlaw-12713	1300	15	note	note	PROPN
taxlaw-12713	1300	16	1	1	NUM
taxlaw-12713	1300	17	,	,	PUNCT
taxlaw-12713	1300	18	at	at	ADP
taxlaw-12713	1300	19	8	8	NUM
taxlaw-12713	1300	20	(	(	PUNCT
taxlaw-12713	1300	21	making	make	VERB
taxlaw-12713	1300	22	the	the	DET
taxlaw-12713	1300	23	point	point	NOUN
taxlaw-12713	1300	24	that	that	PRON
taxlaw-12713	1300	25	irs	irs	PROPN
taxlaw-12713	1300	26	as	as	ADP
taxlaw-12713	1300	27	charity	charity	NOUN
taxlaw-12713	1300	28	regulator	regulator	NOUN
taxlaw-12713	1300	29	likely	likely	ADV
taxlaw-12713	1300	30	locks	lock	VERB
taxlaw-12713	1300	31	out	out	ADP
taxlaw-12713	1300	32	many	many	ADJ
taxlaw-12713	1300	33	interests	interest	NOUN
taxlaw-12713	1300	34	who	who	PRON
taxlaw-12713	1300	35	might	might	AUX
taxlaw-12713	1300	36	comment	comment	VERB
taxlaw-12713	1300	37	upon	upon	SCONJ
taxlaw-12713	1300	38	charitable	charitable	ADJ
taxlaw-12713	1300	39	regulatory	regulatory	ADJ
taxlaw-12713	1300	40	rules	rule	NOUN
taxlaw-12713	1300	41	)	)	PUNCT
taxlaw-12713	1300	42	.	.	PUNCT
taxlaw-12713	1301	1	398	398	NUM
taxlaw-12713	1301	2	see	see	VERB
taxlaw-12713	1301	3	supra	supra	PROPN
taxlaw-12713	1301	4	part	part	NOUN
taxlaw-12713	1301	5	iv.a	iv.a	VERB
taxlaw-12713	1301	6	.	.	PUNCT
taxlaw-12713	1302	1	399	399	NUM
taxlaw-12713	1302	2	there	there	PRON
taxlaw-12713	1302	3	is	be	VERB
taxlaw-12713	1302	4	a	a	DET
taxlaw-12713	1302	5	co	co	ADJ
taxlaw-12713	1302	6	-	-	ADJ
taxlaw-12713	1302	7	relative	relative	ADJ
taxlaw-12713	1302	8	problem	problem	NOUN
taxlaw-12713	1302	9	with	with	ADP
taxlaw-12713	1302	10	state	state	NOUN
taxlaw-12713	1302	11	charity	charity	NOUN
taxlaw-12713	1302	12	law	law	NOUN
taxlaw-12713	1302	13	,	,	PUNCT
taxlaw-12713	1302	14	which	which	PRON
taxlaw-12713	1302	15	is	be	AUX
taxlaw-12713	1302	16	that	that	SCONJ
taxlaw-12713	1302	17	the	the	DET
taxlaw-12713	1302	18	state	state	NOUN
taxlaw-12713	1302	19	generally	generally	ADV
taxlaw-12713	1302	20	cares	care	VERB
taxlaw-12713	1302	21	little	little	ADJ
taxlaw-12713	1302	22	about	about	ADP
taxlaw-12713	1302	23	whether	whether	SCONJ
taxlaw-12713	1302	24	a	a	DET
taxlaw-12713	1302	25	charitable	charitable	ADJ
taxlaw-12713	1302	26	organization	organization	NOUN
taxlaw-12713	1302	27	that	that	PRON
taxlaw-12713	1302	28	forms	form	VERB
taxlaw-12713	1302	29	a	a	DET
taxlaw-12713	1302	30	charitable	charitable	ADJ
taxlaw-12713	1302	31	nonprofit	nonprofit	NOUN
taxlaw-12713	1302	32	is	be	AUX
taxlaw-12713	1302	33	indeed	indeed	ADV
taxlaw-12713	1302	34	furthering	further	VERB
taxlaw-12713	1302	35	a	a	DET
taxlaw-12713	1302	36	charitable	charitable	ADJ
taxlaw-12713	1302	37	purpose	purpose	NOUN
taxlaw-12713	1302	38	.	.	PUNCT
taxlaw-12713	1303	1	400	400	NUM
taxlaw-12713	1303	2	i.r.c	i.r.c	NOUN
taxlaw-12713	1303	3	.	.	PUNCT
taxlaw-12713	1304	1	§	§	PROPN
taxlaw-12713	1304	2	§	§	PROPN
taxlaw-12713	1304	3	501(c)(3	501(c)(3	NUM
taxlaw-12713	1304	4	)	)	PUNCT
taxlaw-12713	1304	5	&	&	CCONJ
taxlaw-12713	1304	6	4958	4958	NUM
taxlaw-12713	1304	7	.	.	PUNCT
taxlaw-12713	1305	1	401	401	NUM
taxlaw-12713	1305	2	george	george	PROPN
taxlaw-12713	1305	3	g.	g.	PROPN
taxlaw-12713	1305	4	bogert	bogert	PROPN
taxlaw-12713	1305	5	et	et	PROPN
taxlaw-12713	1305	6	al	al	PROPN
taxlaw-12713	1305	7	.	.	PROPN
taxlaw-12713	1305	8	,	,	PUNCT
taxlaw-12713	1305	9	supra	supra	PROPN
taxlaw-12713	1305	10	note	note	PROPN
taxlaw-12713	1305	11	88	88	NUM
taxlaw-12713	1305	12	,	,	PUNCT
taxlaw-12713	1305	13	at	at	ADP
taxlaw-12713	1305	14	§	§	PROPN
taxlaw-12713	1305	15	369	369	NUM
taxlaw-12713	1305	16	.	.	PUNCT
taxlaw-12713	1306	1	(	(	PUNCT
taxlaw-12713	1306	2	discussing	discuss	VERB
taxlaw-12713	1306	3	that	that	SCONJ
taxlaw-12713	1306	4	the	the	DET
taxlaw-12713	1306	5	restatement	restatement	NOUN
taxlaw-12713	1306	6	of	of	ADP
taxlaw-12713	1306	7	trusts	trust	NOUN
taxlaw-12713	1306	8	does	do	AUX
taxlaw-12713	1306	9	not	not	PART
taxlaw-12713	1306	10	provide	provide	VERB
taxlaw-12713	1306	11	a	a	DET
taxlaw-12713	1306	12	definition	definition	NOUN
taxlaw-12713	1306	13	of	of	ADP
taxlaw-12713	1306	14	charitable	charitable	ADJ
taxlaw-12713	1306	15	but	but	CCONJ
taxlaw-12713	1306	16	instead	instead	ADV
taxlaw-12713	1306	17	leaves	leave	VERB
taxlaw-12713	1306	18	it	it	PRON
taxlaw-12713	1306	19	to	to	ADP
taxlaw-12713	1306	20	courts	court	NOUN
taxlaw-12713	1306	21	to	to	PART
taxlaw-12713	1306	22	determine	determine	VERB
taxlaw-12713	1306	23	whether	whether	SCONJ
taxlaw-12713	1306	24	a	a	DET
taxlaw-12713	1306	25	particular	particular	ADJ
taxlaw-12713	1306	26	purpose	purpose	NOUN
taxlaw-12713	1306	27	qualifies	qualify	VERB
taxlaw-12713	1306	28	or	or	CCONJ
taxlaw-12713	1306	29	not	not	PART
taxlaw-12713	1306	30	)	)	PUNCT
taxlaw-12713	1306	31	.	.	PUNCT
taxlaw-12713	1307	1	though	though	SCONJ
taxlaw-12713	1307	2	probate	probate	NOUN
taxlaw-12713	1307	3	courts	court	NOUN
taxlaw-12713	1307	4	ask	ask	VERB
taxlaw-12713	1307	5	this	this	DET
taxlaw-12713	1307	6	question	question	NOUN
taxlaw-12713	1307	7	,	,	PUNCT
taxlaw-12713	1307	8	it	it	PRON
taxlaw-12713	1307	9	is	be	AUX
taxlaw-12713	1307	10	mostly	mostly	ADV
taxlaw-12713	1307	11	a	a	DET
taxlaw-12713	1307	12	private	private	ADJ
taxlaw-12713	1307	13	matter	matter	NOUN
taxlaw-12713	1307	14	of	of	ADP
taxlaw-12713	1307	15	concern	concern	NOUN
taxlaw-12713	1307	16	to	to	ADP
taxlaw-12713	1307	17	heirs	heir	NOUN
taxlaw-12713	1307	18	rather	rather	ADV
taxlaw-12713	1307	19	than	than	ADP
taxlaw-12713	1307	20	the	the	DET
taxlaw-12713	1307	21	public	public	NOUN
taxlaw-12713	1307	22	.	.	PUNCT
taxlaw-12713	1308	1	zunz	zunz	PROPN
taxlaw-12713	1308	2	,	,	PUNCT
taxlaw-12713	1308	3	supra	supra	PROPN
taxlaw-12713	1308	4	note	note	PROPN
taxlaw-12713	1308	5	67	67	NUM
taxlaw-12713	1308	6	,	,	PUNCT
taxlaw-12713	1308	7	at	at	ADP
taxlaw-12713	1308	8	76–77	76–77	NUM
taxlaw-12713	1308	9	(	(	PUNCT
taxlaw-12713	1308	10	“	"	PUNCT
taxlaw-12713	1308	11	some	some	DET
taxlaw-12713	1308	12	judges	judge	NOUN
taxlaw-12713	1308	13	relied	rely	VERB
taxlaw-12713	1308	14	on	on	ADP
taxlaw-12713	1308	15	these	these	DET
taxlaw-12713	1308	16	[	[	X
taxlaw-12713	1308	17	british	british	X
taxlaw-12713	1308	18	]	]	X
taxlaw-12713	1308	19	precedents	precedent	NOUN
taxlaw-12713	1308	20	to	to	PART
taxlaw-12713	1308	21	invalidate	invalidate	VERB
taxlaw-12713	1308	22	a	a	DET
taxlaw-12713	1308	23	will	will	NOUN
taxlaw-12713	1308	24	…	…	PUNCT
taxlaw-12713	1308	25	intended	intend	VERB
taxlaw-12713	1308	26	to	to	PART
taxlaw-12713	1308	27	support	support	VERB
taxlaw-12713	1308	28	a	a	DET
taxlaw-12713	1308	29	politically	politically	ADV
taxlaw-12713	1308	30	controversial	controversial	ADJ
taxlaw-12713	1308	31	activity	activity	NOUN
taxlaw-12713	1308	32	,	,	PUNCT
taxlaw-12713	1308	33	or	or	CCONJ
taxlaw-12713	1308	34	propaganda	propaganda	NOUN
taxlaw-12713	1308	35	,	,	PUNCT
taxlaw-12713	1308	36	as	as	SCONJ
taxlaw-12713	1308	37	it	it	PRON
taxlaw-12713	1308	38	was	be	AUX
taxlaw-12713	1308	39	called	call	VERB
taxlaw-12713	1308	40	time	time	NOUN
taxlaw-12713	1308	41	and	and	CCONJ
taxlaw-12713	1308	42	again	again	ADV
taxlaw-12713	1308	43	.	.	PUNCT
taxlaw-12713	1309	1	other	other	ADJ
taxlaw-12713	1309	2	judges	judge	NOUN
taxlaw-12713	1309	3	interpreted	interpret	VERB
taxlaw-12713	1309	4	these	these	DET
taxlaw-12713	1309	5	precedents	precedent	NOUN
taxlaw-12713	1309	6	loosely	loosely	ADV
taxlaw-12713	1309	7	or	or	CCONJ
taxlaw-12713	1309	8	ignored	ignore	VERB
taxlaw-12713	1309	9	them	they	PRON
taxlaw-12713	1309	10	,	,	PUNCT
taxlaw-12713	1309	11	and	and	CCONJ
taxlaw-12713	1309	12	in	in	ADP
taxlaw-12713	1309	13	doing	do	VERB
taxlaw-12713	1309	14	so	so	ADV
taxlaw-12713	1309	15	they	they	PRON
taxlaw-12713	1309	16	not	not	PART
taxlaw-12713	1309	17	infrequently	infrequently	ADV
taxlaw-12713	1309	18	broadened	broaden	VERB
taxlaw-12713	1309	19	the	the	DET
taxlaw-12713	1309	20	scope	scope	NOUN
taxlaw-12713	1309	21	of	of	ADP
taxlaw-12713	1309	22	philanthropy	philanthropy	NOUN
taxlaw-12713	1309	23	.	.	PUNCT
taxlaw-12713	1309	24	”	"	PUNCT
taxlaw-12713	1309	25	)	)	PUNCT
taxlaw-12713	1309	26	.	.	PUNCT
taxlaw-12713	1310	1	402	402	NUM
taxlaw-12713	1310	2	see	see	VERB
taxlaw-12713	1310	3	,	,	PUNCT
taxlaw-12713	1310	4	e.g.	e.g.	ADV
taxlaw-12713	1310	5	,	,	PUNCT
taxlaw-12713	1310	6	steven	steven	PROPN
taxlaw-12713	1310	7	t.	t.	PROPN
taxlaw-12713	1310	8	miller	miller	PROPN
taxlaw-12713	1310	9	,	,	PUNCT
taxlaw-12713	1310	10	comm’r	comm’r	ADP
taxlaw-12713	1310	11	,	,	PUNCT
taxlaw-12713	1310	12	i.r.s	i.r.s	NOUN
taxlaw-12713	1310	13	.	.	PUNCT
taxlaw-12713	1311	1	tax	tax	PROPN
taxlaw-12713	1311	2	exempt	exempt	ADJ
taxlaw-12713	1311	3	&	&	CCONJ
taxlaw-12713	1311	4	gov	gov	PROPN
taxlaw-12713	1311	5	.	.	PUNCT
taxlaw-12713	1312	1	entities	entity	NOUN
taxlaw-12713	1312	2	,	,	PUNCT
taxlaw-12713	1312	3	remarks	remark	NOUN
taxlaw-12713	1312	4	at	at	ADP
taxlaw-12713	1312	5	the	the	DET
taxlaw-12713	1312	6	georgetown	georgetown	NOUN
taxlaw-12713	1312	7	seminar	seminar	NOUN
taxlaw-12713	1312	8	on	on	ADP
taxlaw-12713	1312	9	exempt	exempt	ADJ
taxlaw-12713	1312	10	org	org	NOUN
taxlaw-12713	1312	11	.	.	PUNCT
taxlaw-12713	1313	1	panel	panel	NOUN
taxlaw-12713	1313	2	on	on	ADP
taxlaw-12713	1313	3	nonprofit	nonprofit	ADJ
taxlaw-12713	1313	4	governance	governance	NOUN
taxlaw-12713	1313	5	(	(	PUNCT
taxlaw-12713	1313	6	apr	apr	PROPN
taxlaw-12713	1313	7	.	.	PROPN
taxlaw-12713	1313	8	23	23	NUM
taxlaw-12713	1313	9	,	,	PUNCT
taxlaw-12713	1313	10	2008	2008	NUM
taxlaw-12713	1313	11	)	)	PUNCT
taxlaw-12713	1313	12	.	.	PUNCT
taxlaw-12713	1314	1	403	403	NUM
taxlaw-12713	1314	2	see	see	VERB
taxlaw-12713	1314	3	,	,	PUNCT
taxlaw-12713	1314	4	e.g.	e.g.	ADV
taxlaw-12713	1314	5	,	,	PUNCT
taxlaw-12713	1314	6	advisory	advisory	ADJ
taxlaw-12713	1314	7	comm	comm	NOUN
taxlaw-12713	1314	8	.	.	PUNCT
taxlaw-12713	1315	1	on	on	ADP
taxlaw-12713	1315	2	tax	tax	NOUN
taxlaw-12713	1315	3	exempt	exempt	ADJ
taxlaw-12713	1315	4	and	and	CCONJ
taxlaw-12713	1315	5	gov’t	gov’t	NUM
taxlaw-12713	1315	6	entities	entity	NOUN
taxlaw-12713	1315	7	,	,	PUNCT
taxlaw-12713	1315	8	the	the	DET
taxlaw-12713	1315	9	appropriate	appropriate	ADJ
taxlaw-12713	1315	10	role	role	NOUN
taxlaw-12713	1315	11	of	of	ADP
taxlaw-12713	1315	12	the	the	DET
taxlaw-12713	1315	13	internal	internal	ADJ
taxlaw-12713	1315	14	revenue	revenue	NOUN
taxlaw-12713	1315	15	service	service	NOUN
taxlaw-12713	1315	16	with	with	ADP
taxlaw-12713	1315	17	respect	respect	NOUN
taxlaw-12713	1315	18	to	to	ADP
taxlaw-12713	1315	19	tax	tax	NOUN
taxlaw-12713	1315	20	-	-	PUNCT
taxlaw-12713	1315	21	exempt	exempt	ADJ
taxlaw-12713	1315	22	organization	organization	NOUN
taxlaw-12713	1315	23	good	good	ADJ
taxlaw-12713	1315	24	governance	governance	NOUN
taxlaw-12713	1315	25	issues	issue	NOUN
taxlaw-12713	1315	26	(	(	PUNCT
taxlaw-12713	1315	27	june	june	PROPN
taxlaw-12713	1315	28	11	11	NUM
taxlaw-12713	1315	29	,	,	PUNCT
taxlaw-12713	1315	30	2008	2008	NUM
taxlaw-12713	1315	31	)	)	PUNCT
taxlaw-12713	1315	32	,	,	PUNCT
taxlaw-12713	1315	33	https://www.irs.gov/pub/irs-tege/executive_summary_act	https://www.irs.gov/pub/irs-tege/executive_summary_act	PROPN
taxlaw-12713	1315	34	governancerept.pdf	governancerept.pdf	X
taxlaw-12713	1315	35	.	.	X
taxlaw-12713	1315	36	2024	2024	NUM
taxlaw-12713	1315	37	]	]	PUNCT
taxlaw-12713	1315	38	keep	keep	VERB
taxlaw-12713	1315	39	charitable	charitable	ADJ
taxlaw-12713	1315	40	oversight	oversight	NOUN
taxlaw-12713	1315	41	181	181	NUM
taxlaw-12713	1315	42	help	help	NOUN
taxlaw-12713	1315	43	to	to	PART
taxlaw-12713	1315	44	make	make	VERB
taxlaw-12713	1315	45	the	the	DET
taxlaw-12713	1315	46	charity	charity	NOUN
taxlaw-12713	1315	47	tax	tax	NOUN
taxlaw-12713	1315	48	law	law	NOUN
taxlaw-12713	1315	49	more	more	ADV
taxlaw-12713	1315	50	coherent	coherent	ADJ
taxlaw-12713	1315	51	.	.	PUNCT
taxlaw-12713	1316	1	nevertheless	nevertheless	ADV
taxlaw-12713	1316	2	,	,	PUNCT
taxlaw-12713	1316	3	this	this	DET
taxlaw-12713	1316	4	divorce	divorce	NOUN
taxlaw-12713	1316	5	of	of	ADP
taxlaw-12713	1316	6	fiduciary	fiduciary	ADJ
taxlaw-12713	1316	7	duty	duty	NOUN
taxlaw-12713	1316	8	rules	rule	NOUN
taxlaw-12713	1316	9	from	from	ADP
taxlaw-12713	1316	10	irs	irs	PROPN
taxlaw-12713	1316	11	enforcement	enforcement	NOUN
taxlaw-12713	1316	12	creates	create	VERB
taxlaw-12713	1316	13	some	some	DET
taxlaw-12713	1316	14	discontinuity	discontinuity	NOUN
taxlaw-12713	1316	15	in	in	ADP
taxlaw-12713	1316	16	the	the	DET
taxlaw-12713	1316	17	legal	legal	ADJ
taxlaw-12713	1316	18	regime	regime	NOUN
taxlaw-12713	1316	19	enforced	enforce	VERB
taxlaw-12713	1316	20	by	by	ADP
taxlaw-12713	1316	21	the	the	DET
taxlaw-12713	1316	22	irs	irs	PROPN
taxlaw-12713	1316	23	.	.	PUNCT
taxlaw-12713	1317	1	what	what	PRON
taxlaw-12713	1317	2	are	be	AUX
taxlaw-12713	1317	3	the	the	DET
taxlaw-12713	1317	4	challenges	challenge	NOUN
taxlaw-12713	1317	5	of	of	ADP
taxlaw-12713	1317	6	a	a	DET
taxlaw-12713	1317	7	quasi	quasi	ADJ
taxlaw-12713	1317	8	-	-	ADJ
taxlaw-12713	1317	9	federal	federal	ADJ
taxlaw-12713	1317	10	agency	agency	NOUN
taxlaw-12713	1317	11	such	such	ADJ
taxlaw-12713	1317	12	as	as	ADP
taxlaw-12713	1317	13	helge	helge	PROPN
taxlaw-12713	1317	14	and	and	CCONJ
taxlaw-12713	1317	15	owens	owens	PROPN
taxlaw-12713	1317	16	propose	propose	VERB
taxlaw-12713	1317	17	?	?	PUNCT
taxlaw-12713	1318	1	obviously	obviously	ADV
taxlaw-12713	1318	2	,	,	PUNCT
taxlaw-12713	1318	3	in	in	ADP
taxlaw-12713	1318	4	addition	addition	NOUN
taxlaw-12713	1318	5	to	to	ADP
taxlaw-12713	1318	6	the	the	DET
taxlaw-12713	1318	7	above	above	ADJ
taxlaw-12713	1318	8	challenges	challenge	NOUN
taxlaw-12713	1318	9	,	,	PUNCT
taxlaw-12713	1318	10	the	the	DET
taxlaw-12713	1318	11	cost	cost	NOUN
taxlaw-12713	1318	12	of	of	ADP
taxlaw-12713	1318	13	setting	set	VERB
taxlaw-12713	1318	14	up	up	ADP
taxlaw-12713	1318	15	a	a	DET
taxlaw-12713	1318	16	new	new	ADJ
taxlaw-12713	1318	17	agency	agency	NOUN
taxlaw-12713	1318	18	is	be	AUX
taxlaw-12713	1318	19	enormous	enormous	ADJ
taxlaw-12713	1318	20	,	,	PUNCT
taxlaw-12713	1318	21	and	and	CCONJ
taxlaw-12713	1318	22	the	the	DET
taxlaw-12713	1318	23	resource	resource	NOUN
taxlaw-12713	1318	24	constraints	constraint	NOUN
taxlaw-12713	1318	25	would	would	AUX
taxlaw-12713	1318	26	likely	likely	ADV
taxlaw-12713	1318	27	continue	continue	VERB
taxlaw-12713	1318	28	.	.	PUNCT
taxlaw-12713	1319	1	indeed	indeed	ADV
taxlaw-12713	1319	2	,	,	PUNCT
taxlaw-12713	1319	3	as	as	SCONJ
taxlaw-12713	1319	4	jurisdiction	jurisdiction	NOUN
taxlaw-12713	1319	5	is	be	AUX
taxlaw-12713	1319	6	split	split	VERB
taxlaw-12713	1319	7	across	across	ADP
taxlaw-12713	1319	8	agencies	agency	NOUN
taxlaw-12713	1319	9	,	,	PUNCT
taxlaw-12713	1319	10	the	the	DET
taxlaw-12713	1319	11	resource	resource	NOUN
taxlaw-12713	1319	12	constraints	constraint	NOUN
taxlaw-12713	1319	13	may	may	AUX
taxlaw-12713	1319	14	become	become	VERB
taxlaw-12713	1319	15	more	more	ADV
taxlaw-12713	1319	16	acute	acute	ADJ
taxlaw-12713	1319	17	as	as	ADP
taxlaw-12713	1319	18	congress	congress	PROPN
taxlaw-12713	1319	19	or	or	CCONJ
taxlaw-12713	1319	20	the	the	DET
taxlaw-12713	1319	21	industry	industry	NOUN
taxlaw-12713	1319	22	divides	divide	VERB
taxlaw-12713	1319	23	scarce	scarce	ADJ
taxlaw-12713	1319	24	resources	resource	NOUN
taxlaw-12713	1319	25	across	across	ADP
taxlaw-12713	1319	26	two	two	NUM
taxlaw-12713	1319	27	agencies	agency	NOUN
taxlaw-12713	1319	28	.	.	PUNCT
taxlaw-12713	1320	1	the	the	DET
taxlaw-12713	1320	2	solutions	solution	NOUN
taxlaw-12713	1320	3	involved	involve	VERB
taxlaw-12713	1320	4	have	have	VERB
taxlaw-12713	1320	5	the	the	DET
taxlaw-12713	1320	6	charitable	charitable	ADJ
taxlaw-12713	1320	7	sector	sector	NOUN
taxlaw-12713	1320	8	providing	provide	VERB
taxlaw-12713	1320	9	the	the	DET
taxlaw-12713	1320	10	dollars	dollar	NOUN
taxlaw-12713	1320	11	for	for	ADP
taxlaw-12713	1320	12	their	their	PRON
taxlaw-12713	1320	13	own	own	ADJ
taxlaw-12713	1320	14	regulation.404	regulation.404	NOUN
taxlaw-12713	1320	15	however	however	ADV
taxlaw-12713	1320	16	,	,	PUNCT
taxlaw-12713	1320	17	we	we	PRON
taxlaw-12713	1320	18	will	will	AUX
taxlaw-12713	1320	19	likely	likely	ADV
taxlaw-12713	1320	20	still	still	ADV
taxlaw-12713	1320	21	,	,	PUNCT
taxlaw-12713	1320	22	as	as	ADP
taxlaw-12713	1320	23	a	a	DET
taxlaw-12713	1320	24	society	society	NOUN
taxlaw-12713	1320	25	,	,	PUNCT
taxlaw-12713	1320	26	be	be	AUX
taxlaw-12713	1320	27	drawing	draw	VERB
taxlaw-12713	1320	28	from	from	ADP
taxlaw-12713	1320	29	the	the	DET
taxlaw-12713	1320	30	same	same	ADJ
taxlaw-12713	1320	31	scarce	scarce	ADJ
taxlaw-12713	1320	32	resources	resource	NOUN
taxlaw-12713	1320	33	.	.	PUNCT
taxlaw-12713	1321	1	additionally	additionally	ADV
taxlaw-12713	1321	2	,	,	PUNCT
taxlaw-12713	1321	3	the	the	DET
taxlaw-12713	1321	4	heterogeneity	heterogeneity	NOUN
taxlaw-12713	1321	5	challenge	challenge	NOUN
taxlaw-12713	1321	6	will	will	AUX
taxlaw-12713	1321	7	make	make	VERB
taxlaw-12713	1321	8	it	it	PRON
taxlaw-12713	1321	9	difficult	difficult	ADJ
taxlaw-12713	1321	10	to	to	PART
taxlaw-12713	1321	11	build	build	VERB
taxlaw-12713	1321	12	the	the	DET
taxlaw-12713	1321	13	support	support	NOUN
taxlaw-12713	1321	14	and	and	CCONJ
taxlaw-12713	1321	15	resources	resource	NOUN
taxlaw-12713	1321	16	needed	need	VERB
taxlaw-12713	1321	17	for	for	ADP
taxlaw-12713	1321	18	this	this	DET
taxlaw-12713	1321	19	quasigovernmental	quasigovernmental	ADJ
taxlaw-12713	1321	20	agency	agency	NOUN
taxlaw-12713	1321	21	.	.	PUNCT
taxlaw-12713	1322	1	though	though	SCONJ
taxlaw-12713	1322	2	owens	owens	PROPN
taxlaw-12713	1322	3	noted	note	VERB
taxlaw-12713	1322	4	that	that	SCONJ
taxlaw-12713	1322	5	there	there	PRON
taxlaw-12713	1322	6	are	be	VERB
taxlaw-12713	1322	7	reasons	reason	NOUN
taxlaw-12713	1322	8	that	that	PRON
taxlaw-12713	1322	9	the	the	DET
taxlaw-12713	1322	10	sector	sector	NOUN
taxlaw-12713	1322	11	might	might	AUX
taxlaw-12713	1322	12	have	have	VERB
taxlaw-12713	1322	13	a	a	DET
taxlaw-12713	1322	14	common	common	ADJ
taxlaw-12713	1322	15	cause	cause	NOUN
taxlaw-12713	1322	16	to	to	PART
taxlaw-12713	1322	17	be	be	AUX
taxlaw-12713	1322	18	interested	interested	ADJ
taxlaw-12713	1322	19	in	in	ADP
taxlaw-12713	1322	20	shaping	shape	VERB
taxlaw-12713	1322	21	the	the	DET
taxlaw-12713	1322	22	regulatory	regulatory	ADJ
taxlaw-12713	1322	23	world	world	NOUN
taxlaw-12713	1322	24	that	that	SCONJ
taxlaw-12713	1322	25	they	they	PRON
taxlaw-12713	1322	26	face,405	face,405	VERB
taxlaw-12713	1322	27	one	one	PRON
taxlaw-12713	1322	28	would	would	AUX
taxlaw-12713	1322	29	think	think	VERB
taxlaw-12713	1322	30	that	that	SCONJ
taxlaw-12713	1322	31	common	common	ADJ
taxlaw-12713	1322	32	cause	cause	NOUN
taxlaw-12713	1322	33	already	already	ADV
taxlaw-12713	1322	34	would	would	AUX
taxlaw-12713	1322	35	have	have	AUX
taxlaw-12713	1322	36	come	come	VERB
taxlaw-12713	1322	37	together	together	ADV
taxlaw-12713	1322	38	either	either	CCONJ
taxlaw-12713	1322	39	at	at	ADP
taxlaw-12713	1322	40	the	the	DET
taxlaw-12713	1322	41	state	state	NOUN
taxlaw-12713	1322	42	level	level	NOUN
taxlaw-12713	1322	43	or	or	CCONJ
taxlaw-12713	1322	44	at	at	ADP
taxlaw-12713	1322	45	the	the	DET
taxlaw-12713	1322	46	federal	federal	ADJ
taxlaw-12713	1322	47	tax	tax	NOUN
taxlaw-12713	1322	48	level	level	NOUN
taxlaw-12713	1322	49	.	.	PUNCT
taxlaw-12713	1323	1	but	but	CCONJ
taxlaw-12713	1323	2	it	it	PRON
taxlaw-12713	1323	3	has	have	VERB
taxlaw-12713	1323	4	not	not	PART
taxlaw-12713	1323	5	.	.	PUNCT
taxlaw-12713	1324	1	most	most	ADV
taxlaw-12713	1324	2	fundamentally	fundamentally	ADV
taxlaw-12713	1324	3	,	,	PUNCT
taxlaw-12713	1324	4	though	though	ADV
taxlaw-12713	1324	5	,	,	PUNCT
taxlaw-12713	1324	6	i	i	PRON
taxlaw-12713	1324	7	fear	fear	VERB
taxlaw-12713	1324	8	that	that	SCONJ
taxlaw-12713	1324	9	the	the	DET
taxlaw-12713	1324	10	separation	separation	NOUN
taxlaw-12713	1324	11	of	of	ADP
taxlaw-12713	1324	12	tax	tax	NOUN
taxlaw-12713	1324	13	from	from	ADP
taxlaw-12713	1324	14	charity	charity	NOUN
taxlaw-12713	1324	15	will	will	AUX
taxlaw-12713	1324	16	lead	lead	VERB
taxlaw-12713	1324	17	to	to	ADP
taxlaw-12713	1324	18	large	large	ADJ
taxlaw-12713	1324	19	blind	blind	ADJ
taxlaw-12713	1324	20	spots	spot	NOUN
taxlaw-12713	1324	21	for	for	ADP
taxlaw-12713	1324	22	the	the	DET
taxlaw-12713	1324	23	irs	irs	PROPN
taxlaw-12713	1324	24	as	as	SCONJ
taxlaw-12713	1324	25	it	it	PRON
taxlaw-12713	1324	26	tries	try	VERB
taxlaw-12713	1324	27	to	to	PART
taxlaw-12713	1324	28	collect	collect	VERB
taxlaw-12713	1324	29	the	the	DET
taxlaw-12713	1324	30	revenue	revenue	NOUN
taxlaw-12713	1324	31	.	.	PUNCT
taxlaw-12713	1325	1	no	no	DET
taxlaw-12713	1325	2	one	one	NOUN
taxlaw-12713	1325	3	proposing	propose	VERB
taxlaw-12713	1325	4	the	the	DET
taxlaw-12713	1325	5	removal	removal	NOUN
taxlaw-12713	1325	6	of	of	ADP
taxlaw-12713	1325	7	regulation	regulation	NOUN
taxlaw-12713	1325	8	from	from	ADP
taxlaw-12713	1325	9	the	the	DET
taxlaw-12713	1325	10	irs	irs	PROPN
taxlaw-12713	1325	11	also	also	ADV
taxlaw-12713	1325	12	suggests	suggest	VERB
taxlaw-12713	1325	13	eliminating	eliminate	VERB
taxlaw-12713	1325	14	the	the	DET
taxlaw-12713	1325	15	tax	tax	NOUN
taxlaw-12713	1325	16	benefits	benefit	NOUN
taxlaw-12713	1325	17	that	that	PRON
taxlaw-12713	1325	18	come	come	VERB
taxlaw-12713	1325	19	with	with	ADP
taxlaw-12713	1325	20	charitable	charitable	ADJ
taxlaw-12713	1325	21	status	status	NOUN
taxlaw-12713	1325	22	.	.	PUNCT
taxlaw-12713	1326	1	those	those	DET
taxlaw-12713	1326	2	benefits	benefit	NOUN
taxlaw-12713	1326	3	are	be	AUX
taxlaw-12713	1326	4	varied	varied	ADJ
taxlaw-12713	1326	5	and	and	CCONJ
taxlaw-12713	1326	6	significant	significant	ADJ
taxlaw-12713	1326	7	,	,	PUNCT
taxlaw-12713	1326	8	not	not	PART
taxlaw-12713	1326	9	just	just	ADV
taxlaw-12713	1326	10	to	to	ADP
taxlaw-12713	1326	11	charitable	charitable	ADJ
taxlaw-12713	1326	12	entities	entity	NOUN
taxlaw-12713	1326	13	but	but	CCONJ
taxlaw-12713	1326	14	,	,	PUNCT
taxlaw-12713	1326	15	more	more	ADV
taxlaw-12713	1326	16	importantly	importantly	ADV
taxlaw-12713	1326	17	,	,	PUNCT
taxlaw-12713	1326	18	to	to	ADP
taxlaw-12713	1326	19	those	those	PRON
taxlaw-12713	1326	20	connected	connect	VERB
taxlaw-12713	1326	21	to	to	ADP
taxlaw-12713	1326	22	charitable	charitable	ADJ
taxlaw-12713	1326	23	entities	entity	NOUN
taxlaw-12713	1326	24	.	.	PUNCT
taxlaw-12713	1327	1	congress	congress	PROPN
taxlaw-12713	1327	2	and	and	CCONJ
taxlaw-12713	1327	3	the	the	DET
taxlaw-12713	1327	4	irs	irs	PROPN
taxlaw-12713	1327	5	have	have	VERB
taxlaw-12713	1327	6	long	long	ADV
taxlaw-12713	1327	7	fought	fight	VERB
taxlaw-12713	1327	8	misuse	misuse	NOUN
taxlaw-12713	1327	9	of	of	ADP
taxlaw-12713	1327	10	the	the	DET
taxlaw-12713	1327	11	charitable	charitable	ADJ
taxlaw-12713	1327	12	contribution	contribution	NOUN
taxlaw-12713	1327	13	deduction	deduction	NOUN
taxlaw-12713	1327	14	.	.	PUNCT
taxlaw-12713	1328	1	though	though	SCONJ
taxlaw-12713	1328	2	it	it	PRON
taxlaw-12713	1328	3	might	might	AUX
taxlaw-12713	1328	4	appear	appear	VERB
taxlaw-12713	1328	5	that	that	SCONJ
taxlaw-12713	1328	6	the	the	DET
taxlaw-12713	1328	7	two	two	NUM
taxlaw-12713	1328	8	issues	issue	NOUN
taxlaw-12713	1328	9	are	be	AUX
taxlaw-12713	1328	10	separable	separable	ADJ
taxlaw-12713	1328	11	,	,	PUNCT
taxlaw-12713	1328	12	very	very	ADV
taxlaw-12713	1328	13	often	often	ADV
taxlaw-12713	1328	14	,	,	PUNCT
taxlaw-12713	1328	15	the	the	DET
taxlaw-12713	1328	16	question	question	NOUN
taxlaw-12713	1328	17	of	of	ADP
taxlaw-12713	1328	18	whether	whether	SCONJ
taxlaw-12713	1328	19	a	a	DET
taxlaw-12713	1328	20	deduction	deduction	NOUN
taxlaw-12713	1328	21	is	be	AUX
taxlaw-12713	1328	22	legitimate	legitimate	ADJ
taxlaw-12713	1328	23	depends	depend	VERB
taxlaw-12713	1328	24	upon	upon	SCONJ
taxlaw-12713	1328	25	the	the	DET
taxlaw-12713	1328	26	relationship	relationship	NOUN
taxlaw-12713	1328	27	with	with	ADP
taxlaw-12713	1328	28	the	the	DET
taxlaw-12713	1328	29	organization	organization	NOUN
taxlaw-12713	1328	30	.	.	PUNCT
taxlaw-12713	1329	1	if	if	SCONJ
taxlaw-12713	1329	2	the	the	DET
taxlaw-12713	1329	3	irs	irs	PROPN
taxlaw-12713	1329	4	is	be	AUX
taxlaw-12713	1329	5	not	not	PART
taxlaw-12713	1329	6	focusing	focus	VERB
taxlaw-12713	1329	7	both	both	PRON
taxlaw-12713	1329	8	on	on	ADP
taxlaw-12713	1329	9	the	the	DET
taxlaw-12713	1329	10	substantial	substantial	ADJ
taxlaw-12713	1329	11	contributor	contributor	NOUN
taxlaw-12713	1329	12	’s	’s	PART
taxlaw-12713	1329	13	organizations	organization	NOUN
taxlaw-12713	1329	14	and	and	CCONJ
taxlaw-12713	1329	15	the	the	DET
taxlaw-12713	1329	16	activities	activity	NOUN
taxlaw-12713	1329	17	of	of	ADP
taxlaw-12713	1329	18	the	the	DET
taxlaw-12713	1329	19	organization	organization	NOUN
taxlaw-12713	1329	20	itself	itself	PRON
taxlaw-12713	1329	21	,	,	PUNCT
taxlaw-12713	1329	22	there	there	PRON
taxlaw-12713	1329	23	will	will	AUX
taxlaw-12713	1329	24	likely	likely	ADV
taxlaw-12713	1329	25	be	be	AUX
taxlaw-12713	1329	26	a	a	DET
taxlaw-12713	1329	27	dark	dark	ADJ
taxlaw-12713	1329	28	space	space	NOUN
taxlaw-12713	1329	29	to	to	PART
taxlaw-12713	1329	30	drop	drop	VERB
taxlaw-12713	1329	31	tax	tax	NOUN
taxlaw-12713	1329	32	-	-	PUNCT
taxlaw-12713	1329	33	deducted	deduct	VERB
taxlaw-12713	1329	34	funds	fund	NOUN
taxlaw-12713	1329	35	that	that	PRON
taxlaw-12713	1329	36	the	the	DET
taxlaw-12713	1329	37	irs	irs	PROPN
taxlaw-12713	1329	38	will	will	AUX
taxlaw-12713	1329	39	no	no	ADV
taxlaw-12713	1329	40	longer	long	ADV
taxlaw-12713	1329	41	be	be	AUX
taxlaw-12713	1329	42	able	able	ADJ
taxlaw-12713	1329	43	to	to	PART
taxlaw-12713	1329	44	see	see	VERB
taxlaw-12713	1329	45	.	.	PUNCT
taxlaw-12713	1330	1	the	the	DET
taxlaw-12713	1330	2	same	same	ADJ
taxlaw-12713	1330	3	goes	go	VERB
taxlaw-12713	1330	4	for	for	ADP
taxlaw-12713	1330	5	the	the	DET
taxlaw-12713	1330	6	exemption	exemption	NOUN
taxlaw-12713	1330	7	from	from	ADP
taxlaw-12713	1330	8	gift	gift	NOUN
taxlaw-12713	1330	9	and	and	CCONJ
taxlaw-12713	1330	10	estate	estate	NOUN
taxlaw-12713	1330	11	taxes	taxis	NOUN
taxlaw-12713	1330	12	.	.	PUNCT
taxlaw-12713	1331	1	charity	charity	NOUN
taxlaw-12713	1331	2	will	will	AUX
taxlaw-12713	1331	3	become	become	VERB
taxlaw-12713	1331	4	more	more	ADJ
taxlaw-12713	1331	5	of	of	ADP
taxlaw-12713	1331	6	a	a	DET
taxlaw-12713	1331	7	space	space	NOUN
taxlaw-12713	1331	8	for	for	ADP
taxlaw-12713	1331	9	tax	tax	NOUN
taxlaw-12713	1331	10	shelter	shelter	NOUN
taxlaw-12713	1331	11	,	,	PUNCT
taxlaw-12713	1331	12	and	and	CCONJ
taxlaw-12713	1331	13	possibly	possibly	ADV
taxlaw-12713	1331	14	political	political	ADJ
taxlaw-12713	1331	15	shelter	shelter	NOUN
taxlaw-12713	1331	16	too	too	ADV
taxlaw-12713	1331	17	,	,	PUNCT
taxlaw-12713	1331	18	than	than	ADP
taxlaw-12713	1331	19	before	before	ADP
taxlaw-12713	1331	20	simply	simply	ADV
taxlaw-12713	1331	21	because	because	SCONJ
taxlaw-12713	1331	22	the	the	DET
taxlaw-12713	1331	23	irs	irs	PROPN
taxlaw-12713	1331	24	will	will	AUX
taxlaw-12713	1331	25	not	not	PART
taxlaw-12713	1331	26	be	be	AUX
taxlaw-12713	1331	27	able	able	ADJ
taxlaw-12713	1331	28	to	to	PART
taxlaw-12713	1331	29	see	see	VERB
taxlaw-12713	1331	30	as	as	ADP
taxlaw-12713	1331	31	clearly	clearly	ADV
taxlaw-12713	1331	32	the	the	DET
taxlaw-12713	1331	33	activity	activity	NOUN
taxlaw-12713	1331	34	associated	associate	VERB
taxlaw-12713	1331	35	therewith	therewith	NOUN
taxlaw-12713	1331	36	.	.	PUNCT
taxlaw-12713	1332	1	the	the	DET
taxlaw-12713	1332	2	new	new	ADJ
taxlaw-12713	1332	3	agency	agency	NOUN
taxlaw-12713	1332	4	is	be	AUX
taxlaw-12713	1332	5	unlikely	unlikely	ADJ
taxlaw-12713	1332	6	to	to	PART
taxlaw-12713	1332	7	have	have	VERB
taxlaw-12713	1332	8	the	the	DET
taxlaw-12713	1332	9	expertise	expertise	NOUN
taxlaw-12713	1332	10	or	or	CCONJ
taxlaw-12713	1332	11	the	the	DET
taxlaw-12713	1332	12	focus	focus	NOUN
taxlaw-12713	1332	13	upon	upon	SCONJ
taxlaw-12713	1332	14	ensuring	ensure	VERB
taxlaw-12713	1332	15	that	that	SCONJ
taxlaw-12713	1332	16	the	the	DET
taxlaw-12713	1332	17	high	high	ADV
taxlaw-12713	1332	18	-	-	PUNCT
taxlaw-12713	1332	19	powered	power	VERB
taxlaw-12713	1332	20	incentives	incentive	NOUN
taxlaw-12713	1332	21	of	of	ADP
taxlaw-12713	1332	22	charitable	charitable	ADJ
taxlaw-12713	1332	23	organizations	organization	NOUN
taxlaw-12713	1332	24	are	be	AUX
taxlaw-12713	1332	25	not	not	PART
taxlaw-12713	1332	26	abused	abuse	VERB
taxlaw-12713	1332	27	.	.	PUNCT
taxlaw-12713	1333	1	some	some	PRON
taxlaw-12713	1333	2	of	of	ADP
taxlaw-12713	1333	3	this	this	PRON
taxlaw-12713	1333	4	will	will	AUX
taxlaw-12713	1333	5	remain	remain	VERB
taxlaw-12713	1333	6	with	with	ADP
taxlaw-12713	1333	7	the	the	DET
taxlaw-12713	1333	8	irs	irs	PROPN
taxlaw-12713	1333	9	,	,	PUNCT
taxlaw-12713	1333	10	but	but	CCONJ
taxlaw-12713	1333	11	these	these	PRON
taxlaw-12713	1333	12	are	be	AUX
taxlaw-12713	1333	13	likely	likely	ADJ
taxlaw-12713	1333	14	to	to	PART
taxlaw-12713	1333	15	be	be	AUX
taxlaw-12713	1333	16	quite	quite	ADV
taxlaw-12713	1333	17	confusing	confuse	VERB
taxlaw-12713	1333	18	destabilizing	destabilizing	ADJ
taxlaw-12713	1333	19	arrangements	arrangement	NOUN
taxlaw-12713	1333	20	.	.	PUNCT
taxlaw-12713	1334	1	from	from	ADP
taxlaw-12713	1334	2	a	a	DET
taxlaw-12713	1334	3	civil	civil	ADJ
taxlaw-12713	1334	4	society	society	NOUN
taxlaw-12713	1334	5	perspective	perspective	NOUN
taxlaw-12713	1334	6	,	,	PUNCT
taxlaw-12713	1334	7	this	this	DET
taxlaw-12713	1334	8	separation	separation	NOUN
taxlaw-12713	1334	9	between	between	ADP
taxlaw-12713	1334	10	the	the	DET
taxlaw-12713	1334	11	tax	tax	NOUN
taxlaw-12713	1334	12	law	law	NOUN
taxlaw-12713	1334	13	and	and	CCONJ
taxlaw-12713	1334	14	the	the	DET
taxlaw-12713	1334	15	domination	domination	NOUN
taxlaw-12713	1334	16	of	of	ADP
taxlaw-12713	1334	17	a	a	DET
taxlaw-12713	1334	18	charity	charity	NOUN
taxlaw-12713	1334	19	would	would	AUX
taxlaw-12713	1334	20	also	also	ADV
taxlaw-12713	1334	21	likely	likely	ADV
taxlaw-12713	1334	22	lead	lead	VERB
taxlaw-12713	1334	23	to	to	ADP
taxlaw-12713	1334	24	economic	economic	ADJ
taxlaw-12713	1334	25	power	power	NOUN
taxlaw-12713	1334	26	having	have	VERB
taxlaw-12713	1334	27	a	a	DET
taxlaw-12713	1334	28	more	more	ADV
taxlaw-12713	1334	29	commanding	commanding	ADJ
taxlaw-12713	1334	30	relationship	relationship	NOUN
taxlaw-12713	1334	31	to	to	ADP
taxlaw-12713	1334	32	charity	charity	NOUN
taxlaw-12713	1334	33	.	.	PUNCT
taxlaw-12713	1335	1	this	this	PRON
taxlaw-12713	1335	2	could	could	AUX
taxlaw-12713	1335	3	significantly	significantly	ADV
taxlaw-12713	1335	4	harm	harm	VERB
taxlaw-12713	1335	5	charity	charity	NOUN
taxlaw-12713	1335	6	as	as	ADP
taxlaw-12713	1335	7	a	a	DET
taxlaw-12713	1335	8	civil	civil	ADJ
taxlaw-12713	1335	9	society	society	NOUN
taxlaw-12713	1335	10	bulwark	bulwark	NOUN
taxlaw-12713	1335	11	protecting	protect	VERB
taxlaw-12713	1335	12	freedom	freedom	NOUN
taxlaw-12713	1335	13	of	of	ADP
taxlaw-12713	1335	14	speech	speech	NOUN
taxlaw-12713	1335	15	and	and	CCONJ
taxlaw-12713	1335	16	association	association	NOUN
taxlaw-12713	1335	17	.	.	PUNCT
taxlaw-12713	1336	1	because	because	SCONJ
taxlaw-12713	1336	2	the	the	DET
taxlaw-12713	1336	3	irs	irs	PROPN
taxlaw-12713	1336	4	has	have	VERB
taxlaw-12713	1336	5	the	the	DET
taxlaw-12713	1336	6	incentive	incentive	NOUN
taxlaw-12713	1336	7	to	to	PART
taxlaw-12713	1336	8	observe	observe	VERB
taxlaw-12713	1336	9	whether	whether	SCONJ
taxlaw-12713	1336	10	wealthy	wealthy	ADJ
taxlaw-12713	1336	11	individuals	individual	NOUN
taxlaw-12713	1336	12	are	be	AUX
taxlaw-12713	1336	13	abusing	abuse	VERB
taxlaw-12713	1336	14	the	the	DET
taxlaw-12713	1336	15	tax	tax	NOUN
taxlaw-12713	1336	16	law	law	NOUN
taxlaw-12713	1336	17	in	in	ADP
taxlaw-12713	1336	18	their	their	PRON
taxlaw-12713	1336	19	relationship	relationship	NOUN
taxlaw-12713	1336	20	with	with	ADP
taxlaw-12713	1336	21	a	a	DET
taxlaw-12713	1336	22	charitable	charitable	ADJ
taxlaw-12713	1336	23	organization	organization	NOUN
taxlaw-12713	1336	24	,	,	PUNCT
taxlaw-12713	1336	25	the	the	DET
taxlaw-12713	1336	26	irs	irs	PROPN
taxlaw-12713	1336	27	is	be	AUX
taxlaw-12713	1336	28	more	more	ADV
taxlaw-12713	1336	29	likely	likely	ADJ
taxlaw-12713	1336	30	than	than	ADP
taxlaw-12713	1336	31	a	a	DET
taxlaw-12713	1336	32	charity	charity	NOUN
taxlaw-12713	1336	33	regulator	regulator	NOUN
taxlaw-12713	1336	34	outside	outside	ADP
taxlaw-12713	1336	35	a	a	DET
taxlaw-12713	1336	36	tax	tax	NOUN
taxlaw-12713	1336	37	system	system	NOUN
taxlaw-12713	1336	38	to	to	PART
taxlaw-12713	1336	39	police	police	VERB
taxlaw-12713	1336	40	the	the	DET
taxlaw-12713	1336	41	relationship	relationship	NOUN
taxlaw-12713	1336	42	between	between	ADP
taxlaw-12713	1336	43	economic	economic	ADJ
taxlaw-12713	1336	44	power	power	NOUN
taxlaw-12713	1336	45	and	and	CCONJ
taxlaw-12713	1336	46	the	the	DET
taxlaw-12713	1336	47	charitable	charitable	ADJ
taxlaw-12713	1336	48	sector	sector	NOUN
taxlaw-12713	1336	49	.	.	PUNCT
taxlaw-12713	1337	1	thus	thus	ADV
taxlaw-12713	1337	2	,	,	PUNCT
taxlaw-12713	1337	3	the	the	DET
taxlaw-12713	1337	4	irs	irs	PROPN
taxlaw-12713	1337	5	is	be	AUX
taxlaw-12713	1337	6	much	much	ADV
taxlaw-12713	1337	7	more	more	ADV
taxlaw-12713	1337	8	likely	likely	ADJ
taxlaw-12713	1337	9	to	to	PART
taxlaw-12713	1337	10	be	be	AUX
taxlaw-12713	1337	11	the	the	DET
taxlaw-12713	1337	12	bulwark	bulwark	NOUN
taxlaw-12713	1337	13	that	that	PRON
taxlaw-12713	1337	14	charity	charity	NOUN
taxlaw-12713	1337	15	needs	need	VERB
taxlaw-12713	1337	16	to	to	PART
taxlaw-12713	1337	17	separate	separate	VERB
taxlaw-12713	1337	18	itself	itself	PRON
taxlaw-12713	1337	19	from	from	ADP
taxlaw-12713	1337	20	economic	economic	ADJ
taxlaw-12713	1337	21	power	power	NOUN
taxlaw-12713	1337	22	.	.	PUNCT
taxlaw-12713	1338	1	some	some	PRON
taxlaw-12713	1338	2	might	might	AUX
taxlaw-12713	1338	3	contend	contend	VERB
taxlaw-12713	1338	4	that	that	SCONJ
taxlaw-12713	1338	5	the	the	DET
taxlaw-12713	1338	6	irs	irs	PROPN
taxlaw-12713	1338	7	already	already	ADV
taxlaw-12713	1338	8	is	be	AUX
taxlaw-12713	1338	9	a	a	DET
taxlaw-12713	1338	10	weak	weak	ADJ
taxlaw-12713	1338	11	charitable	charitable	ADJ
taxlaw-12713	1338	12	law	law	NOUN
taxlaw-12713	1338	13	enforcer	enforcer	NOUN
taxlaw-12713	1338	14	404	404	NUM
taxlaw-12713	1338	15	see	see	VERB
taxlaw-12713	1338	16	supra	supra	PROPN
taxlaw-12713	1338	17	part	part	NOUN
taxlaw-12713	1338	18	iii.b	iii.b	PROPN
taxlaw-12713	1338	19	.	.	PUNCT
taxlaw-12713	1339	1	405	405	NUM
taxlaw-12713	1339	2	owens	owen	NOUN
taxlaw-12713	1339	3	,	,	PUNCT
taxlaw-12713	1339	4	supra	supra	PROPN
taxlaw-12713	1339	5	note	note	NOUN
taxlaw-12713	1339	6	1	1	NUM
taxlaw-12713	1339	7	.	.	SYM
taxlaw-12713	1339	8	182	182	NUM
taxlaw-12713	1339	9	columbia	columbia	PROPN
taxlaw-12713	1339	10	journal	journal	PROPN
taxlaw-12713	1339	11	of	of	ADP
taxlaw-12713	1339	12	tax	tax	NOUN
taxlaw-12713	1339	13	law	law	NOUN
taxlaw-12713	1340	1	[	[	X
taxlaw-12713	1340	2	vol	vol	NOUN
taxlaw-12713	1340	3	15:2	15:2	NUM
taxlaw-12713	1340	4	and	and	CCONJ
taxlaw-12713	1340	5	that	that	SCONJ
taxlaw-12713	1340	6	we	we	PRON
taxlaw-12713	1340	7	would	would	AUX
taxlaw-12713	1340	8	not	not	PART
taxlaw-12713	1340	9	lose	lose	VERB
taxlaw-12713	1340	10	that	that	PRON
taxlaw-12713	1340	11	much	much	ADJ
taxlaw-12713	1340	12	even	even	ADV
taxlaw-12713	1340	13	if	if	SCONJ
taxlaw-12713	1340	14	there	there	PRON
taxlaw-12713	1340	15	were	be	VERB
taxlaw-12713	1340	16	a	a	DET
taxlaw-12713	1340	17	blind	blind	ADJ
taxlaw-12713	1340	18	spot	spot	NOUN
taxlaw-12713	1340	19	as	as	SCONJ
taxlaw-12713	1340	20	i	i	PRON
taxlaw-12713	1340	21	suggest	suggest	VERB
taxlaw-12713	1340	22	.	.	PUNCT
taxlaw-12713	1341	1	however	however	ADV
taxlaw-12713	1341	2	,	,	PUNCT
taxlaw-12713	1341	3	and	and	CCONJ
taxlaw-12713	1341	4	most	most	ADV
taxlaw-12713	1341	5	importantly	importantly	ADV
taxlaw-12713	1341	6	,	,	PUNCT
taxlaw-12713	1341	7	just	just	ADV
taxlaw-12713	1341	8	because	because	SCONJ
taxlaw-12713	1341	9	we	we	PRON
taxlaw-12713	1341	10	are	be	AUX
taxlaw-12713	1341	11	in	in	ADP
taxlaw-12713	1341	12	a	a	DET
taxlaw-12713	1341	13	period	period	NOUN
taxlaw-12713	1341	14	of	of	ADP
taxlaw-12713	1341	15	poor	poor	ADJ
taxlaw-12713	1341	16	enforcement	enforcement	NOUN
taxlaw-12713	1341	17	of	of	ADP
taxlaw-12713	1341	18	the	the	DET
taxlaw-12713	1341	19	tax	tax	NOUN
taxlaw-12713	1341	20	law	law	NOUN
taxlaw-12713	1341	21	now	now	ADV
taxlaw-12713	1341	22	does	do	AUX
taxlaw-12713	1341	23	not	not	PART
taxlaw-12713	1341	24	mean	mean	VERB
taxlaw-12713	1341	25	we	we	PRON
taxlaw-12713	1341	26	should	should	AUX
taxlaw-12713	1341	27	accept	accept	VERB
taxlaw-12713	1341	28	that	that	SCONJ
taxlaw-12713	1341	29	poor	poor	ADJ
taxlaw-12713	1341	30	enforcement	enforcement	NOUN
taxlaw-12713	1341	31	structure	structure	NOUN
taxlaw-12713	1341	32	as	as	ADP
taxlaw-12713	1341	33	permanent	permanent	ADJ
taxlaw-12713	1341	34	.	.	PUNCT
taxlaw-12713	1342	1	it	it	PRON
taxlaw-12713	1342	2	would	would	AUX
taxlaw-12713	1342	3	be	be	AUX
taxlaw-12713	1342	4	foolhardy	foolhardy	ADJ
taxlaw-12713	1342	5	to	to	PART
taxlaw-12713	1342	6	eliminate	eliminate	VERB
taxlaw-12713	1342	7	the	the	DET
taxlaw-12713	1342	8	ability	ability	NOUN
taxlaw-12713	1342	9	of	of	ADP
taxlaw-12713	1342	10	the	the	DET
taxlaw-12713	1342	11	irs	irs	PROPN
taxlaw-12713	1342	12	to	to	PART
taxlaw-12713	1342	13	be	be	AUX
taxlaw-12713	1342	14	a	a	DET
taxlaw-12713	1342	15	good	good	ADJ
taxlaw-12713	1342	16	enforcer	enforcer	NOUN
taxlaw-12713	1342	17	of	of	ADP
taxlaw-12713	1342	18	charity	charity	NOUN
taxlaw-12713	1342	19	and	and	CCONJ
taxlaw-12713	1342	20	the	the	DET
taxlaw-12713	1342	21	tax	tax	NOUN
taxlaw-12713	1342	22	incentives	incentive	NOUN
taxlaw-12713	1342	23	associated	associate	VERB
taxlaw-12713	1342	24	therewith	therewith	NOUN
taxlaw-12713	1342	25	just	just	ADV
taxlaw-12713	1342	26	because	because	SCONJ
taxlaw-12713	1342	27	congress	congress	PROPN
taxlaw-12713	1342	28	has	have	AUX
taxlaw-12713	1342	29	been	be	AUX
taxlaw-12713	1342	30	deprived	deprive	VERB
taxlaw-12713	1342	31	of	of	ADP
taxlaw-12713	1342	32	money	money	NOUN
taxlaw-12713	1342	33	recently	recently	ADV
taxlaw-12713	1342	34	.	.	PUNCT
taxlaw-12713	1343	1	once	once	SCONJ
taxlaw-12713	1343	2	that	that	DET
taxlaw-12713	1343	3	charitable	charitable	ADJ
taxlaw-12713	1343	4	jurisdiction	jurisdiction	NOUN
taxlaw-12713	1343	5	is	be	AUX
taxlaw-12713	1343	6	given	give	VERB
taxlaw-12713	1343	7	up	up	ADP
taxlaw-12713	1343	8	,	,	PUNCT
taxlaw-12713	1343	9	it	it	PRON
taxlaw-12713	1343	10	will	will	AUX
taxlaw-12713	1343	11	be	be	AUX
taxlaw-12713	1343	12	hard	hard	ADJ
taxlaw-12713	1343	13	to	to	PART
taxlaw-12713	1343	14	get	get	VERB
taxlaw-12713	1343	15	back	back	ADV
taxlaw-12713	1343	16	.	.	PUNCT
taxlaw-12713	1344	1	my	my	PRON
taxlaw-12713	1344	2	expectation	expectation	NOUN
taxlaw-12713	1344	3	is	be	AUX
taxlaw-12713	1344	4	that	that	SCONJ
taxlaw-12713	1344	5	if	if	SCONJ
taxlaw-12713	1344	6	the	the	DET
taxlaw-12713	1344	7	jurisdiction	jurisdiction	NOUN
taxlaw-12713	1344	8	were	be	AUX
taxlaw-12713	1344	9	given	give	VERB
taxlaw-12713	1344	10	up	up	ADP
taxlaw-12713	1344	11	for	for	ADP
taxlaw-12713	1344	12	most	most	ADJ
taxlaw-12713	1344	13	purposes	purpose	NOUN
taxlaw-12713	1344	14	the	the	DET
taxlaw-12713	1344	15	irs	irs	PROPN
taxlaw-12713	1344	16	would	would	AUX
taxlaw-12713	1344	17	largely	largely	ADV
taxlaw-12713	1344	18	eliminate	eliminate	VERB
taxlaw-12713	1344	19	institutionally	institutionally	ADV
taxlaw-12713	1344	20	its	its	PRON
taxlaw-12713	1344	21	human	human	ADJ
taxlaw-12713	1344	22	and	and	CCONJ
taxlaw-12713	1344	23	equipment	equipment	NOUN
taxlaw-12713	1344	24	resources	resource	NOUN
taxlaw-12713	1344	25	focused	focus	VERB
taxlaw-12713	1344	26	on	on	ADP
taxlaw-12713	1344	27	tax	tax	NOUN
taxlaw-12713	1344	28	-	-	PUNCT
taxlaw-12713	1344	29	exempt	exempt	ADJ
taxlaw-12713	1344	30	organizations	organization	NOUN
taxlaw-12713	1344	31	,	,	PUNCT
taxlaw-12713	1344	32	meaning	mean	VERB
taxlaw-12713	1344	33	we	we	PRON
taxlaw-12713	1344	34	would	would	AUX
taxlaw-12713	1344	35	lose	lose	VERB
taxlaw-12713	1344	36	substantial	substantial	ADJ
taxlaw-12713	1344	37	knowledge	knowledge	NOUN
taxlaw-12713	1344	38	and	and	CCONJ
taxlaw-12713	1344	39	ability	ability	NOUN
taxlaw-12713	1344	40	that	that	PRON
taxlaw-12713	1344	41	will	will	AUX
taxlaw-12713	1344	42	be	be	AUX
taxlaw-12713	1344	43	extremely	extremely	ADV
taxlaw-12713	1344	44	hard	hard	ADJ
taxlaw-12713	1344	45	to	to	PART
taxlaw-12713	1344	46	build	build	VERB
taxlaw-12713	1344	47	again	again	ADV
taxlaw-12713	1344	48	.	.	PUNCT
taxlaw-12713	1345	1	splitting	split	VERB
taxlaw-12713	1345	2	jurisdiction	jurisdiction	NOUN
taxlaw-12713	1345	3	among	among	ADP
taxlaw-12713	1345	4	the	the	DET
taxlaw-12713	1345	5	irs	irs	PROPN
taxlaw-12713	1345	6	and	and	CCONJ
taxlaw-12713	1345	7	a	a	DET
taxlaw-12713	1345	8	federal	federal	ADJ
taxlaw-12713	1345	9	charities	charity	NOUN
taxlaw-12713	1345	10	bureau	bureau	NOUN
taxlaw-12713	1345	11	of	of	ADP
taxlaw-12713	1345	12	some	some	DET
taxlaw-12713	1345	13	sort	sort	NOUN
taxlaw-12713	1345	14	would	would	AUX
taxlaw-12713	1345	15	come	come	VERB
taxlaw-12713	1345	16	with	with	ADP
taxlaw-12713	1345	17	challenges	challenge	NOUN
taxlaw-12713	1345	18	as	as	ADV
taxlaw-12713	1345	19	well	well	ADV
taxlaw-12713	1345	20	.	.	PUNCT
taxlaw-12713	1346	1	the	the	DET
taxlaw-12713	1346	2	irs	irs	PROPN
taxlaw-12713	1346	3	has	have	VERB
taxlaw-12713	1346	4	norms	norm	NOUN
taxlaw-12713	1346	5	,	,	PUNCT
taxlaw-12713	1346	6	and	and	CCONJ
taxlaw-12713	1346	7	the	the	DET
taxlaw-12713	1346	8	charity	charity	NOUN
taxlaw-12713	1346	9	bureau	bureau	NOUN
taxlaw-12713	1346	10	would	would	AUX
taxlaw-12713	1346	11	have	have	VERB
taxlaw-12713	1346	12	norms	norm	NOUN
taxlaw-12713	1346	13	.	.	PUNCT
taxlaw-12713	1347	1	these	these	PRON
taxlaw-12713	1347	2	would	would	AUX
taxlaw-12713	1347	3	likely	likely	ADV
taxlaw-12713	1347	4	conflict.406	conflict.406	PRON
taxlaw-12713	1347	5	silber	silber	PROPN
taxlaw-12713	1347	6	raises	raise	VERB
taxlaw-12713	1347	7	an	an	DET
taxlaw-12713	1347	8	important	important	ADJ
taxlaw-12713	1347	9	question	question	NOUN
taxlaw-12713	1347	10	of	of	ADP
taxlaw-12713	1347	11	divided	divide	VERB
taxlaw-12713	1347	12	jurisdiction	jurisdiction	NOUN
taxlaw-12713	1347	13	leading	lead	VERB
taxlaw-12713	1347	14	to	to	ADP
taxlaw-12713	1347	15	two	two	NUM
taxlaw-12713	1347	16	regulators	regulator	NOUN
taxlaw-12713	1347	17	who	who	PRON
taxlaw-12713	1347	18	fail	fail	VERB
taxlaw-12713	1347	19	to	to	PART
taxlaw-12713	1347	20	oversee	oversee	VERB
taxlaw-12713	1347	21	the	the	DET
taxlaw-12713	1347	22	issues	issue	NOUN
taxlaw-12713	1347	23	because	because	SCONJ
taxlaw-12713	1347	24	each	each	PRON
taxlaw-12713	1347	25	thinks	think	VERB
taxlaw-12713	1347	26	the	the	DET
taxlaw-12713	1347	27	other	other	ADJ
taxlaw-12713	1347	28	is	be	AUX
taxlaw-12713	1347	29	going	go	VERB
taxlaw-12713	1347	30	to	to	PART
taxlaw-12713	1347	31	carry	carry	VERB
taxlaw-12713	1347	32	out	out	ADP
taxlaw-12713	1347	33	regulation.407	regulation.407	NOUN
taxlaw-12713	1347	34	silber	silber	PROPN
taxlaw-12713	1347	35	was	be	AUX
taxlaw-12713	1347	36	concerned	concern	VERB
taxlaw-12713	1347	37	that	that	SCONJ
taxlaw-12713	1347	38	having	have	VERB
taxlaw-12713	1347	39	ags	ag	NOUN
taxlaw-12713	1347	40	and	and	CCONJ
taxlaw-12713	1347	41	the	the	DET
taxlaw-12713	1347	42	irs	irs	PROPN
taxlaw-12713	1347	43	responsible	responsible	ADJ
taxlaw-12713	1347	44	for	for	ADP
taxlaw-12713	1347	45	the	the	DET
taxlaw-12713	1347	46	same	same	ADJ
taxlaw-12713	1347	47	matters	matter	NOUN
taxlaw-12713	1347	48	leads	lead	VERB
taxlaw-12713	1347	49	to	to	ADP
taxlaw-12713	1347	50	both	both	PRON
taxlaw-12713	1347	51	ignoring	ignore	VERB
taxlaw-12713	1347	52	matters	matter	NOUN
taxlaw-12713	1347	53	because	because	SCONJ
taxlaw-12713	1347	54	they	they	PRON
taxlaw-12713	1347	55	think	think	VERB
taxlaw-12713	1347	56	the	the	DET
taxlaw-12713	1347	57	other	other	ADJ
taxlaw-12713	1347	58	will	will	AUX
taxlaw-12713	1347	59	handle	handle	VERB
taxlaw-12713	1347	60	a	a	DET
taxlaw-12713	1347	61	particular	particular	ADJ
taxlaw-12713	1347	62	abuse.408	abuse.408	INTJ
taxlaw-12713	1347	63	a	a	DET
taxlaw-12713	1347	64	third	third	ADJ
taxlaw-12713	1347	65	regulator	regulator	NOUN
taxlaw-12713	1347	66	likely	likely	ADV
taxlaw-12713	1347	67	makes	make	VERB
taxlaw-12713	1347	68	this	this	DET
taxlaw-12713	1347	69	split	split	ADJ
taxlaw-12713	1347	70	jurisdiction	jurisdiction	NOUN
taxlaw-12713	1347	71	problem	problem	NOUN
taxlaw-12713	1347	72	even	even	ADV
taxlaw-12713	1347	73	worse	bad	ADJ
taxlaw-12713	1347	74	.	.	PUNCT
taxlaw-12713	1348	1	a	a	DET
taxlaw-12713	1348	2	final	final	ADJ
taxlaw-12713	1348	3	note	note	NOUN
taxlaw-12713	1348	4	is	be	AUX
taxlaw-12713	1348	5	that	that	SCONJ
taxlaw-12713	1348	6	this	this	DET
taxlaw-12713	1348	7	new	new	ADJ
taxlaw-12713	1348	8	agency	agency	NOUN
taxlaw-12713	1348	9	would	would	AUX
taxlaw-12713	1348	10	likely	likely	ADV
taxlaw-12713	1348	11	need	need	VERB
taxlaw-12713	1348	12	to	to	PART
taxlaw-12713	1348	13	receive	receive	VERB
taxlaw-12713	1348	14	authority	authority	NOUN
taxlaw-12713	1348	15	to	to	PART
taxlaw-12713	1348	16	regulate	regulate	VERB
taxlaw-12713	1348	17	the	the	DET
taxlaw-12713	1348	18	governance	governance	NOUN
taxlaw-12713	1348	19	of	of	ADP
taxlaw-12713	1348	20	nonprofit	nonprofit	ADJ
taxlaw-12713	1348	21	organizations	organization	NOUN
taxlaw-12713	1348	22	.	.	PUNCT
taxlaw-12713	1349	1	given	give	VERB
taxlaw-12713	1349	2	that	that	DET
taxlaw-12713	1349	3	nonprofit	nonprofit	ADJ
taxlaw-12713	1349	4	governance	governance	NOUN
taxlaw-12713	1349	5	has	have	AUX
taxlaw-12713	1349	6	long	long	ADV
taxlaw-12713	1349	7	been	be	AUX
taxlaw-12713	1349	8	dedicated	dedicate	VERB
taxlaw-12713	1349	9	to	to	ADP
taxlaw-12713	1349	10	the	the	DET
taxlaw-12713	1349	11	states	state	NOUN
taxlaw-12713	1349	12	and	and	CCONJ
taxlaw-12713	1349	13	the	the	DET
taxlaw-12713	1349	14	strong	strong	ADJ
taxlaw-12713	1349	15	pushback	pushback	NOUN
taxlaw-12713	1349	16	from	from	ADP
taxlaw-12713	1349	17	the	the	DET
taxlaw-12713	1349	18	sector	sector	NOUN
taxlaw-12713	1349	19	to	to	ADP
taxlaw-12713	1349	20	the	the	DET
taxlaw-12713	1349	21	idea	idea	NOUN
taxlaw-12713	1349	22	of	of	ADP
taxlaw-12713	1349	23	the	the	DET
taxlaw-12713	1349	24	irs	irs	PROPN
taxlaw-12713	1349	25	recommending	recommend	VERB
taxlaw-12713	1349	26	governance	governance	NOUN
taxlaw-12713	1349	27	as	as	ADP
taxlaw-12713	1349	28	a	a	DET
taxlaw-12713	1349	29	factor	factor	NOUN
taxlaw-12713	1349	30	in	in	ADP
taxlaw-12713	1349	31	its	its	PRON
taxlaw-12713	1349	32	oversight	oversight	NOUN
taxlaw-12713	1349	33	,	,	PUNCT
taxlaw-12713	1349	34	it	it	PRON
taxlaw-12713	1349	35	seems	seem	VERB
taxlaw-12713	1349	36	questionable	questionable	ADJ
taxlaw-12713	1349	37	that	that	SCONJ
taxlaw-12713	1349	38	we	we	PRON
taxlaw-12713	1349	39	could	could	AUX
taxlaw-12713	1349	40	find	find	VERB
taxlaw-12713	1349	41	a	a	DET
taxlaw-12713	1349	42	political	political	ADJ
taxlaw-12713	1349	43	agreement	agreement	NOUN
taxlaw-12713	1349	44	to	to	PART
taxlaw-12713	1349	45	extend	extend	VERB
taxlaw-12713	1349	46	this	this	DET
taxlaw-12713	1349	47	authority	authority	NOUN
taxlaw-12713	1349	48	to	to	ADP
taxlaw-12713	1349	49	a	a	DET
taxlaw-12713	1349	50	new	new	ADJ
taxlaw-12713	1349	51	agency	agency	NOUN
taxlaw-12713	1349	52	.	.	PUNCT
taxlaw-12713	1350	1	this	this	PRON
taxlaw-12713	1350	2	seems	seem	VERB
taxlaw-12713	1350	3	a	a	DET
taxlaw-12713	1350	4	significant	significant	ADJ
taxlaw-12713	1350	5	challenge	challenge	NOUN
taxlaw-12713	1350	6	in	in	ADP
taxlaw-12713	1350	7	creating	create	VERB
taxlaw-12713	1350	8	a	a	DET
taxlaw-12713	1350	9	new	new	ADJ
taxlaw-12713	1350	10	agency	agency	NOUN
taxlaw-12713	1350	11	.	.	PUNCT
taxlaw-12713	1351	1	it	it	PRON
taxlaw-12713	1351	2	would	would	AUX
taxlaw-12713	1351	3	of	of	ADV
taxlaw-12713	1351	4	course	course	NOUN
taxlaw-12713	1351	5	be	be	AUX
taxlaw-12713	1351	6	able	able	ADJ
taxlaw-12713	1351	7	to	to	PART
taxlaw-12713	1351	8	have	have	VERB
taxlaw-12713	1351	9	jurisdiction	jurisdiction	NOUN
taxlaw-12713	1351	10	over	over	ADP
taxlaw-12713	1351	11	that	that	PRON
taxlaw-12713	1351	12	which	which	PRON
taxlaw-12713	1351	13	the	the	DET
taxlaw-12713	1351	14	irs	irs	PROPN
taxlaw-12713	1351	15	has	have	VERB
taxlaw-12713	1351	16	jurisdiction	jurisdiction	NOUN
taxlaw-12713	1351	17	.	.	PUNCT
taxlaw-12713	1352	1	there	there	PRON
taxlaw-12713	1352	2	is	be	VERB
taxlaw-12713	1352	3	much	much	ADJ
taxlaw-12713	1352	4	to	to	PART
taxlaw-12713	1352	5	recommend	recommend	VERB
taxlaw-12713	1352	6	working	work	VERB
taxlaw-12713	1352	7	to	to	PART
taxlaw-12713	1352	8	improve	improve	VERB
taxlaw-12713	1352	9	the	the	DET
taxlaw-12713	1352	10	current	current	ADJ
taxlaw-12713	1352	11	state	state	NOUN
taxlaw-12713	1352	12	of	of	ADP
taxlaw-12713	1352	13	charity	charity	NOUN
taxlaw-12713	1352	14	regulation	regulation	NOUN
taxlaw-12713	1352	15	.	.	PUNCT
taxlaw-12713	1353	1	there	there	PRON
taxlaw-12713	1353	2	are	be	VERB
taxlaw-12713	1353	3	some	some	DET
taxlaw-12713	1353	4	factors	factor	NOUN
taxlaw-12713	1353	5	that	that	PRON
taxlaw-12713	1353	6	favor	favor	VERB
taxlaw-12713	1353	7	a	a	DET
taxlaw-12713	1353	8	new	new	ADJ
taxlaw-12713	1353	9	agency	agency	NOUN
taxlaw-12713	1353	10	as	as	SCONJ
taxlaw-12713	1353	11	described	describe	VERB
taxlaw-12713	1353	12	by	by	ADP
taxlaw-12713	1353	13	scholars	scholar	NOUN
taxlaw-12713	1353	14	like	like	ADP
taxlaw-12713	1353	15	owens	owens	PROPN
taxlaw-12713	1353	16	and	and	CCONJ
taxlaw-12713	1353	17	helge	helge	PROPN
taxlaw-12713	1353	18	.	.	PUNCT
taxlaw-12713	1354	1	for	for	ADP
taxlaw-12713	1354	2	instance	instance	NOUN
taxlaw-12713	1354	3	,	,	PUNCT
taxlaw-12713	1354	4	it	it	PRON
taxlaw-12713	1354	5	could	could	AUX
taxlaw-12713	1354	6	be	be	AUX
taxlaw-12713	1354	7	a	a	DET
taxlaw-12713	1354	8	significant	significant	ADJ
taxlaw-12713	1354	9	improvement	improvement	NOUN
taxlaw-12713	1354	10	to	to	PART
taxlaw-12713	1354	11	have	have	AUX
taxlaw-12713	1354	12	an	an	DET
taxlaw-12713	1354	13	agency	agency	NOUN
taxlaw-12713	1354	14	that	that	PRON
taxlaw-12713	1354	15	is	be	AUX
taxlaw-12713	1354	16	able	able	ADJ
taxlaw-12713	1354	17	to	to	PART
taxlaw-12713	1354	18	act	act	VERB
taxlaw-12713	1354	19	in	in	ADP
taxlaw-12713	1354	20	real	real	ADJ
taxlaw-12713	1354	21	-	-	PUNCT
taxlaw-12713	1354	22	time	time	NOUN
taxlaw-12713	1354	23	rather	rather	ADV
taxlaw-12713	1354	24	than	than	ADP
taxlaw-12713	1354	25	within	within	ADP
taxlaw-12713	1354	26	a	a	DET
taxlaw-12713	1354	27	tax	tax	NOUN
taxlaw-12713	1354	28	schedule	schedule	NOUN
taxlaw-12713	1354	29	.	.	PUNCT
taxlaw-12713	1355	1	additionally	additionally	ADV
taxlaw-12713	1355	2	,	,	PUNCT
taxlaw-12713	1355	3	a	a	DET
taxlaw-12713	1355	4	new	new	ADJ
taxlaw-12713	1355	5	agency	agency	NOUN
taxlaw-12713	1355	6	would	would	AUX
taxlaw-12713	1355	7	likely	likely	ADV
taxlaw-12713	1355	8	be	be	AUX
taxlaw-12713	1355	9	more	more	ADV
taxlaw-12713	1355	10	inclusive	inclusive	ADJ
taxlaw-12713	1355	11	in	in	ADP
taxlaw-12713	1355	12	its	its	PRON
taxlaw-12713	1355	13	guidance	guidance	NOUN
taxlaw-12713	1355	14	process	process	NOUN
taxlaw-12713	1355	15	than	than	SCONJ
taxlaw-12713	1355	16	is	be	AUX
taxlaw-12713	1355	17	complex	complex	ADJ
taxlaw-12713	1355	18	tax	tax	NOUN
taxlaw-12713	1355	19	law	law	NOUN
taxlaw-12713	1355	20	.	.	PUNCT
taxlaw-12713	1356	1	furthermore	furthermore	ADV
taxlaw-12713	1356	2	,	,	PUNCT
taxlaw-12713	1356	3	it	it	PRON
taxlaw-12713	1356	4	would	would	AUX
taxlaw-12713	1356	5	be	be	AUX
taxlaw-12713	1356	6	ideal	ideal	ADJ
taxlaw-12713	1356	7	not	not	PART
taxlaw-12713	1356	8	to	to	PART
taxlaw-12713	1356	9	impose	impose	VERB
taxlaw-12713	1356	10	upon	upon	SCONJ
taxlaw-12713	1356	11	the	the	DET
taxlaw-12713	1356	12	irs	irs	PROPN
taxlaw-12713	1356	13	the	the	DET
taxlaw-12713	1356	14	duty	duty	NOUN
taxlaw-12713	1356	15	to	to	PART
taxlaw-12713	1356	16	regulate	regulate	VERB
taxlaw-12713	1356	17	such	such	DET
taxlaw-12713	1356	18	a	a	DET
taxlaw-12713	1356	19	lightning	lightning	NOUN
taxlaw-12713	1356	20	rod	rod	NOUN
taxlaw-12713	1356	21	of	of	ADP
taxlaw-12713	1356	22	a	a	DET
taxlaw-12713	1356	23	sector	sector	NOUN
taxlaw-12713	1356	24	.	.	PUNCT
taxlaw-12713	1357	1	but	but	CCONJ
taxlaw-12713	1357	2	the	the	DET
taxlaw-12713	1357	3	harms	harm	NOUN
taxlaw-12713	1357	4	to	to	ADP
taxlaw-12713	1357	5	revenue	revenue	NOUN
taxlaw-12713	1357	6	collection	collection	NOUN
taxlaw-12713	1357	7	,	,	PUNCT
taxlaw-12713	1357	8	the	the	DET
taxlaw-12713	1357	9	opportunities	opportunity	NOUN
taxlaw-12713	1357	10	for	for	ADP
taxlaw-12713	1357	11	tax	tax	NOUN
taxlaw-12713	1357	12	and	and	CCONJ
taxlaw-12713	1357	13	political	political	ADJ
taxlaw-12713	1357	14	shelters	shelter	NOUN
taxlaw-12713	1357	15	,	,	PUNCT
taxlaw-12713	1357	16	and	and	CCONJ
taxlaw-12713	1357	17	the	the	DET
taxlaw-12713	1357	18	ability	ability	NOUN
taxlaw-12713	1357	19	of	of	ADP
taxlaw-12713	1357	20	the	the	DET
taxlaw-12713	1357	21	economic	economic	ADJ
taxlaw-12713	1357	22	powers	power	NOUN
taxlaw-12713	1357	23	to	to	PART
taxlaw-12713	1357	24	gain	gain	VERB
taxlaw-12713	1357	25	control	control	NOUN
taxlaw-12713	1357	26	of	of	ADP
taxlaw-12713	1357	27	charity	charity	NOUN
taxlaw-12713	1357	28	remain	remain	VERB
taxlaw-12713	1357	29	too	too	ADV
taxlaw-12713	1357	30	great	great	ADJ
taxlaw-12713	1357	31	to	to	PART
taxlaw-12713	1357	32	support	support	VERB
taxlaw-12713	1357	33	the	the	DET
taxlaw-12713	1357	34	creation	creation	NOUN
taxlaw-12713	1357	35	of	of	ADP
taxlaw-12713	1357	36	such	such	DET
taxlaw-12713	1357	37	a	a	DET
taxlaw-12713	1357	38	new	new	ADJ
taxlaw-12713	1357	39	agency	agency	NOUN
taxlaw-12713	1357	40	.	.	PUNCT
taxlaw-12713	1358	1	d.	d.	PROPN
taxlaw-12713	1358	2	solution	solution	NOUN
taxlaw-12713	1358	3	though	though	SCONJ
taxlaw-12713	1358	4	there	there	PRON
taxlaw-12713	1358	5	are	be	VERB
taxlaw-12713	1358	6	many	many	ADJ
taxlaw-12713	1358	7	reasons	reason	NOUN
taxlaw-12713	1358	8	to	to	PART
taxlaw-12713	1358	9	be	be	AUX
taxlaw-12713	1358	10	disappointed	disappoint	VERB
taxlaw-12713	1358	11	in	in	ADP
taxlaw-12713	1358	12	the	the	DET
taxlaw-12713	1358	13	irs	irs	PROPN
taxlaw-12713	1358	14	’s	’s	PART
taxlaw-12713	1358	15	performance	performance	NOUN
taxlaw-12713	1358	16	regarding	regard	VERB
taxlaw-12713	1358	17	the	the	DET
taxlaw-12713	1358	18	regulation	regulation	NOUN
taxlaw-12713	1358	19	of	of	ADP
taxlaw-12713	1358	20	charity	charity	NOUN
taxlaw-12713	1358	21	,	,	PUNCT
taxlaw-12713	1358	22	and	and	CCONJ
taxlaw-12713	1358	23	the	the	DET
taxlaw-12713	1358	24	case	case	NOUN
taxlaw-12713	1358	25	for	for	ADP
taxlaw-12713	1358	26	a	a	DET
taxlaw-12713	1358	27	charity	charity	NOUN
taxlaw-12713	1358	28	bureau	bureau	NOUN
taxlaw-12713	1358	29	has	have	VERB
taxlaw-12713	1358	30	merit	merit	NOUN
taxlaw-12713	1358	31	,	,	PUNCT
taxlaw-12713	1358	32	it	it	PRON
taxlaw-12713	1358	33	would	would	AUX
taxlaw-12713	1358	34	be	be	AUX
taxlaw-12713	1358	35	a	a	DET
taxlaw-12713	1358	36	mistake	mistake	NOUN
taxlaw-12713	1358	37	to	to	PART
taxlaw-12713	1358	38	remove	remove	VERB
taxlaw-12713	1358	39	charity	charity	NOUN
taxlaw-12713	1358	40	jurisdiction	jurisdiction	NOUN
taxlaw-12713	1358	41	from	from	ADP
taxlaw-12713	1358	42	the	the	DET
taxlaw-12713	1358	43	irs	irs	PROPN
taxlaw-12713	1358	44	.	.	PUNCT
taxlaw-12713	1359	1	the	the	DET
taxlaw-12713	1359	2	most	most	ADV
taxlaw-12713	1359	3	significant	significant	ADJ
taxlaw-12713	1359	4	problem	problem	NOUN
taxlaw-12713	1359	5	would	would	AUX
taxlaw-12713	1359	6	be	be	AUX
taxlaw-12713	1359	7	that	that	SCONJ
taxlaw-12713	1359	8	the	the	DET
taxlaw-12713	1359	9	irs	irs	PROPN
taxlaw-12713	1359	10	would	would	AUX
taxlaw-12713	1359	11	lose	lose	VERB
taxlaw-12713	1359	12	critical	critical	ADJ
taxlaw-12713	1359	13	information	information	NOUN
taxlaw-12713	1359	14	to	to	PART
taxlaw-12713	1359	15	enforce	enforce	VERB
taxlaw-12713	1359	16	406	406	NUM
taxlaw-12713	1359	17	eisner	eisner	NOUN
taxlaw-12713	1359	18	,	,	PUNCT
taxlaw-12713	1359	19	supra	supra	PROPN
taxlaw-12713	1359	20	note	note	NOUN
taxlaw-12713	1359	21	396	396	NUM
taxlaw-12713	1359	22	,	,	PUNCT
taxlaw-12713	1359	23	at	at	ADP
taxlaw-12713	1359	24	16	16	NUM
taxlaw-12713	1359	25	(	(	PUNCT
taxlaw-12713	1359	26	noting	note	VERB
taxlaw-12713	1359	27	this	this	DET
taxlaw-12713	1359	28	type	type	NOUN
taxlaw-12713	1359	29	of	of	ADP
taxlaw-12713	1359	30	typical	typical	ADJ
taxlaw-12713	1359	31	conflict	conflict	NOUN
taxlaw-12713	1359	32	when	when	SCONJ
taxlaw-12713	1359	33	there	there	PRON
taxlaw-12713	1359	34	are	be	VERB
taxlaw-12713	1359	35	agencies	agency	NOUN
taxlaw-12713	1359	36	of	of	ADP
taxlaw-12713	1359	37	different	different	ADJ
taxlaw-12713	1359	38	specialties	specialty	NOUN
taxlaw-12713	1359	39	both	both	CCONJ
taxlaw-12713	1359	40	with	with	ADP
taxlaw-12713	1359	41	jurisdiction	jurisdiction	NOUN
taxlaw-12713	1359	42	over	over	ADP
taxlaw-12713	1359	43	a	a	DET
taxlaw-12713	1359	44	matter	matter	NOUN
taxlaw-12713	1359	45	)	)	PUNCT
taxlaw-12713	1359	46	.	.	PUNCT
taxlaw-12713	1360	1	407	407	NUM
taxlaw-12713	1360	2	see	see	VERB
taxlaw-12713	1360	3	silber	silber	NOUN
taxlaw-12713	1360	4	,	,	PUNCT
taxlaw-12713	1360	5	supra	supra	PROPN
taxlaw-12713	1360	6	note	note	PROPN
taxlaw-12713	1360	7	14	14	NUM
taxlaw-12713	1360	8	,	,	PUNCT
taxlaw-12713	1360	9	at	at	ADP
taxlaw-12713	1360	10	638	638	NUM
taxlaw-12713	1360	11	.	.	PUNCT
taxlaw-12713	1361	1	408	408	NUM
taxlaw-12713	1362	1	i	i	PRON
taxlaw-12713	1362	2	d.	d.	PROPN
taxlaw-12713	1362	3	2024	2024	NUM
taxlaw-12713	1362	4	]	]	PUNCT
taxlaw-12713	1362	5	keep	keep	VERB
taxlaw-12713	1362	6	charitable	charitable	ADJ
taxlaw-12713	1362	7	oversight	oversight	NOUN
taxlaw-12713	1362	8	183	183	NUM
taxlaw-12713	1362	9	the	the	DET
taxlaw-12713	1362	10	tax	tax	NOUN
taxlaw-12713	1362	11	law	law	NOUN
taxlaw-12713	1362	12	broadly	broadly	ADV
taxlaw-12713	1362	13	.	.	PUNCT
taxlaw-12713	1363	1	the	the	DET
taxlaw-12713	1363	2	split	split	NOUN
taxlaw-12713	1363	3	would	would	AUX
taxlaw-12713	1363	4	likely	likely	ADV
taxlaw-12713	1363	5	open	open	VERB
taxlaw-12713	1363	6	a	a	DET
taxlaw-12713	1363	7	significant	significant	ADJ
taxlaw-12713	1363	8	space	space	NOUN
taxlaw-12713	1363	9	into	into	ADP
taxlaw-12713	1363	10	which	which	PRON
taxlaw-12713	1363	11	those	those	PRON
taxlaw-12713	1363	12	looking	look	VERB
taxlaw-12713	1363	13	to	to	PART
taxlaw-12713	1363	14	avoid	avoid	VERB
taxlaw-12713	1363	15	tax	tax	NOUN
taxlaw-12713	1363	16	could	could	AUX
taxlaw-12713	1363	17	take	take	VERB
taxlaw-12713	1363	18	advantage	advantage	NOUN
taxlaw-12713	1363	19	of	of	ADP
taxlaw-12713	1363	20	to	to	PART
taxlaw-12713	1363	21	engage	engage	VERB
taxlaw-12713	1363	22	in	in	ADP
taxlaw-12713	1363	23	economic	economic	ADJ
taxlaw-12713	1363	24	activities	activity	NOUN
taxlaw-12713	1363	25	unseen	unseen	ADJ
taxlaw-12713	1363	26	by	by	ADP
taxlaw-12713	1363	27	the	the	DET
taxlaw-12713	1363	28	irs	irs	PROPN
taxlaw-12713	1363	29	.	.	PUNCT
taxlaw-12713	1364	1	at	at	ADP
taxlaw-12713	1364	2	the	the	DET
taxlaw-12713	1364	3	same	same	ADJ
taxlaw-12713	1364	4	time	time	NOUN
taxlaw-12713	1364	5	,	,	PUNCT
taxlaw-12713	1364	6	the	the	DET
taxlaw-12713	1364	7	new	new	ADJ
taxlaw-12713	1364	8	agency	agency	NOUN
taxlaw-12713	1364	9	would	would	AUX
taxlaw-12713	1364	10	have	have	VERB
taxlaw-12713	1364	11	no	no	DET
taxlaw-12713	1364	12	connection	connection	NOUN
taxlaw-12713	1364	13	or	or	CCONJ
taxlaw-12713	1364	14	deep	deep	ADJ
taxlaw-12713	1364	15	understanding	understanding	NOUN
taxlaw-12713	1364	16	of	of	ADP
taxlaw-12713	1364	17	the	the	DET
taxlaw-12713	1364	18	complex	complex	ADJ
taxlaw-12713	1364	19	benefits	benefit	NOUN
taxlaw-12713	1364	20	to	to	PART
taxlaw-12713	1364	21	which	which	PRON
taxlaw-12713	1364	22	charities	charity	NOUN
taxlaw-12713	1364	23	and	and	CCONJ
taxlaw-12713	1364	24	those	those	PRON
taxlaw-12713	1364	25	who	who	PRON
taxlaw-12713	1364	26	work	work	VERB
taxlaw-12713	1364	27	with	with	ADP
taxlaw-12713	1364	28	,	,	PUNCT
taxlaw-12713	1364	29	or	or	CCONJ
taxlaw-12713	1364	30	contribute	contribute	VERB
taxlaw-12713	1364	31	to	to	ADP
taxlaw-12713	1364	32	,	,	PUNCT
taxlaw-12713	1364	33	those	those	DET
taxlaw-12713	1364	34	charities	charity	NOUN
taxlaw-12713	1364	35	are	be	AUX
taxlaw-12713	1364	36	entitled	entitle	VERB
taxlaw-12713	1364	37	to	to	ADP
taxlaw-12713	1364	38	because	because	SCONJ
taxlaw-12713	1364	39	of	of	ADP
taxlaw-12713	1364	40	the	the	DET
taxlaw-12713	1364	41	tax	tax	NOUN
taxlaw-12713	1364	42	-	-	PUNCT
taxlaw-12713	1364	43	exempt	exempt	ADJ
taxlaw-12713	1364	44	charitable	charitable	ADJ
taxlaw-12713	1364	45	status	status	NOUN
taxlaw-12713	1364	46	.	.	PUNCT
taxlaw-12713	1365	1	it	it	PRON
taxlaw-12713	1365	2	would	would	AUX
taxlaw-12713	1365	3	be	be	AUX
taxlaw-12713	1365	4	a	a	DET
taxlaw-12713	1365	5	problematic	problematic	ADJ
taxlaw-12713	1365	6	mismatch	mismatch	NOUN
taxlaw-12713	1365	7	of	of	ADP
taxlaw-12713	1365	8	systems	system	NOUN
taxlaw-12713	1365	9	.	.	PUNCT
taxlaw-12713	1366	1	additionally	additionally	ADV
taxlaw-12713	1366	2	,	,	PUNCT
taxlaw-12713	1366	3	developing	develop	VERB
taxlaw-12713	1366	4	a	a	DET
taxlaw-12713	1366	5	new	new	ADJ
taxlaw-12713	1366	6	agency	agency	NOUN
taxlaw-12713	1366	7	would	would	AUX
taxlaw-12713	1366	8	likely	likely	ADV
taxlaw-12713	1366	9	split	split	VERB
taxlaw-12713	1366	10	scarce	scarce	ADJ
taxlaw-12713	1366	11	resources	resource	NOUN
taxlaw-12713	1366	12	between	between	ADP
taxlaw-12713	1366	13	that	that	DET
taxlaw-12713	1366	14	agency	agency	NOUN
taxlaw-12713	1366	15	and	and	CCONJ
taxlaw-12713	1366	16	the	the	DET
taxlaw-12713	1366	17	irs	irs	PROPN
taxlaw-12713	1366	18	,	,	PUNCT
taxlaw-12713	1366	19	further	far	ADV
taxlaw-12713	1366	20	harming	harm	VERB
taxlaw-12713	1366	21	the	the	DET
taxlaw-12713	1366	22	resource	resource	NOUN
taxlaw-12713	1366	23	constraint	constraint	NOUN
taxlaw-12713	1366	24	of	of	ADP
taxlaw-12713	1366	25	charity	charity	NOUN
taxlaw-12713	1366	26	regulation	regulation	NOUN
taxlaw-12713	1366	27	.	.	PUNCT
taxlaw-12713	1367	1	in	in	ADP
taxlaw-12713	1367	2	this	this	DET
taxlaw-12713	1367	3	part	part	NOUN
taxlaw-12713	1367	4	iv(d	iv(d	PUNCT
taxlaw-12713	1367	5	)	)	PUNCT
taxlaw-12713	1367	6	,	,	PUNCT
taxlaw-12713	1367	7	i	i	PRON
taxlaw-12713	1367	8	first	first	ADV
taxlaw-12713	1367	9	acknowledge	acknowledge	VERB
taxlaw-12713	1367	10	the	the	DET
taxlaw-12713	1367	11	specific	specific	ADJ
taxlaw-12713	1367	12	challenges	challenge	NOUN
taxlaw-12713	1367	13	the	the	DET
taxlaw-12713	1367	14	irs	irs	PROPN
taxlaw-12713	1367	15	has	have	AUX
taxlaw-12713	1367	16	faced	face	VERB
taxlaw-12713	1367	17	.	.	PUNCT
taxlaw-12713	1368	1	then	then	ADV
taxlaw-12713	1368	2	i	i	PRON
taxlaw-12713	1368	3	try	try	VERB
taxlaw-12713	1368	4	to	to	PART
taxlaw-12713	1368	5	sketch	sketch	VERB
taxlaw-12713	1368	6	an	an	DET
taxlaw-12713	1368	7	irs	irs	PROPN
taxlaw-12713	1368	8	as	as	ADP
taxlaw-12713	1368	9	charity	charity	NOUN
taxlaw-12713	1368	10	regulator	regulator	NOUN
taxlaw-12713	1368	11	path	path	NOUN
taxlaw-12713	1368	12	that	that	PRON
taxlaw-12713	1368	13	can	can	AUX
taxlaw-12713	1368	14	work	work	VERB
taxlaw-12713	1368	15	better	well	ADV
taxlaw-12713	1368	16	than	than	ADP
taxlaw-12713	1368	17	the	the	DET
taxlaw-12713	1368	18	charity	charity	NOUN
taxlaw-12713	1368	19	regulation	regulation	NOUN
taxlaw-12713	1368	20	situation	situation	NOUN
taxlaw-12713	1368	21	we	we	PRON
taxlaw-12713	1368	22	find	find	VERB
taxlaw-12713	1368	23	ourselves	ourselves	PRON
taxlaw-12713	1368	24	in	in	ADP
taxlaw-12713	1368	25	at	at	ADP
taxlaw-12713	1368	26	present	present	NOUN
taxlaw-12713	1368	27	.	.	PUNCT
taxlaw-12713	1369	1	the	the	DET
taxlaw-12713	1369	2	charitable	charitable	ADJ
taxlaw-12713	1369	3	community	community	NOUN
taxlaw-12713	1369	4	years	year	NOUN
taxlaw-12713	1369	5	ago	ago	ADV
taxlaw-12713	1369	6	turned	turn	VERB
taxlaw-12713	1369	7	to	to	ADP
taxlaw-12713	1369	8	the	the	DET
taxlaw-12713	1369	9	irs	irs	PROPN
taxlaw-12713	1369	10	to	to	PART
taxlaw-12713	1369	11	be	be	AUX
taxlaw-12713	1369	12	the	the	DET
taxlaw-12713	1369	13	national	national	ADJ
taxlaw-12713	1369	14	regulator	regulator	NOUN
taxlaw-12713	1369	15	.	.	PUNCT
taxlaw-12713	1370	1	because	because	SCONJ
taxlaw-12713	1370	2	section	section	NOUN
taxlaw-12713	1370	3	501(c)(3	501(c)(3	NOUN
taxlaw-12713	1370	4	)	)	PUNCT
taxlaw-12713	1370	5	requires	require	VERB
taxlaw-12713	1370	6	an	an	DET
taxlaw-12713	1370	7	organization	organization	NOUN
taxlaw-12713	1370	8	to	to	PART
taxlaw-12713	1370	9	further	further	VERB
taxlaw-12713	1370	10	a	a	DET
taxlaw-12713	1370	11	charitable	charitable	ADJ
taxlaw-12713	1370	12	purpose	purpose	NOUN
taxlaw-12713	1370	13	and	and	CCONJ
taxlaw-12713	1370	14	there	there	PRON
taxlaw-12713	1370	15	are	be	VERB
taxlaw-12713	1370	16	significant	significant	ADJ
taxlaw-12713	1370	17	tax	tax	NOUN
taxlaw-12713	1370	18	incentives	incentive	NOUN
taxlaw-12713	1370	19	provided	provide	VERB
taxlaw-12713	1370	20	,	,	PUNCT
taxlaw-12713	1370	21	the	the	DET
taxlaw-12713	1370	22	irs	irs	PROPN
taxlaw-12713	1370	23	seemed	seem	VERB
taxlaw-12713	1370	24	a	a	DET
taxlaw-12713	1370	25	natural	natural	ADJ
taxlaw-12713	1370	26	place	place	NOUN
taxlaw-12713	1370	27	from	from	ADP
taxlaw-12713	1370	28	which	which	PRON
taxlaw-12713	1370	29	to	to	PART
taxlaw-12713	1370	30	regulate	regulate	VERB
taxlaw-12713	1370	31	the	the	DET
taxlaw-12713	1370	32	sector	sector	NOUN
taxlaw-12713	1370	33	.	.	PUNCT
taxlaw-12713	1371	1	revenue	revenue	NOUN
taxlaw-12713	1371	2	collection	collection	NOUN
taxlaw-12713	1371	3	needs	need	VERB
taxlaw-12713	1371	4	to	to	PART
taxlaw-12713	1371	5	be	be	AUX
taxlaw-12713	1371	6	protected	protect	VERB
taxlaw-12713	1371	7	,	,	PUNCT
taxlaw-12713	1371	8	but	but	CCONJ
taxlaw-12713	1371	9	also	also	ADV
taxlaw-12713	1371	10	,	,	PUNCT
taxlaw-12713	1371	11	the	the	DET
taxlaw-12713	1371	12	irs	irs	PROPN
taxlaw-12713	1371	13	is	be	AUX
taxlaw-12713	1371	14	most	most	ADV
taxlaw-12713	1371	15	likely	likely	ADJ
taxlaw-12713	1371	16	to	to	PART
taxlaw-12713	1371	17	understand	understand	VERB
taxlaw-12713	1371	18	the	the	DET
taxlaw-12713	1371	19	consequences	consequence	NOUN
taxlaw-12713	1371	20	of	of	ADP
taxlaw-12713	1371	21	the	the	DET
taxlaw-12713	1371	22	tax	tax	NOUN
taxlaw-12713	1371	23	benefits	benefit	NOUN
taxlaw-12713	1371	24	provided	provide	VERB
taxlaw-12713	1371	25	to	to	ADP
taxlaw-12713	1371	26	charity	charity	NOUN
taxlaw-12713	1371	27	.	.	PUNCT
taxlaw-12713	1372	1	furthermore	furthermore	ADV
taxlaw-12713	1372	2	,	,	PUNCT
taxlaw-12713	1372	3	given	give	VERB
taxlaw-12713	1372	4	the	the	DET
taxlaw-12713	1372	5	tax	tax	NOUN
taxlaw-12713	1372	6	benefits	benefit	NOUN
taxlaw-12713	1372	7	involved	involve	VERB
taxlaw-12713	1372	8	,	,	PUNCT
taxlaw-12713	1372	9	the	the	DET
taxlaw-12713	1372	10	irs	irs	PROPN
taxlaw-12713	1372	11	as	as	ADP
taxlaw-12713	1372	12	regulator	regulator	NOUN
taxlaw-12713	1372	13	is	be	AUX
taxlaw-12713	1372	14	highly	highly	ADV
taxlaw-12713	1372	15	salient	salient	ADJ
taxlaw-12713	1372	16	to	to	ADP
taxlaw-12713	1372	17	the	the	DET
taxlaw-12713	1372	18	charitable	charitable	ADJ
taxlaw-12713	1372	19	sector	sector	NOUN
taxlaw-12713	1372	20	because	because	SCONJ
taxlaw-12713	1372	21	it	it	PRON
taxlaw-12713	1372	22	has	have	VERB
taxlaw-12713	1372	23	natural	natural	ADJ
taxlaw-12713	1372	24	leverage	leverage	NOUN
taxlaw-12713	1372	25	over	over	ADP
taxlaw-12713	1372	26	charities	charity	NOUN
taxlaw-12713	1372	27	to	to	PART
taxlaw-12713	1372	28	get	get	VERB
taxlaw-12713	1372	29	them	they	PRON
taxlaw-12713	1372	30	to	to	PART
taxlaw-12713	1372	31	behave	behave	VERB
taxlaw-12713	1372	32	within	within	ADP
taxlaw-12713	1372	33	a	a	DET
taxlaw-12713	1372	34	certain	certain	ADJ
taxlaw-12713	1372	35	range	range	NOUN
taxlaw-12713	1372	36	of	of	ADP
taxlaw-12713	1372	37	norms	norm	NOUN
taxlaw-12713	1372	38	.	.	PUNCT
taxlaw-12713	1373	1	additionally	additionally	ADV
taxlaw-12713	1373	2	,	,	PUNCT
taxlaw-12713	1373	3	the	the	DET
taxlaw-12713	1373	4	irs	irs	PROPN
taxlaw-12713	1373	5	has	have	VERB
taxlaw-12713	1373	6	a	a	DET
taxlaw-12713	1373	7	large	large	ADJ
taxlaw-12713	1373	8	workforce	workforce	NOUN
taxlaw-12713	1373	9	in	in	ADP
taxlaw-12713	1373	10	place	place	NOUN
taxlaw-12713	1373	11	to	to	PART
taxlaw-12713	1373	12	enforce	enforce	VERB
taxlaw-12713	1373	13	the	the	DET
taxlaw-12713	1373	14	laws	law	NOUN
taxlaw-12713	1373	15	.	.	PUNCT
taxlaw-12713	1374	1	an	an	DET
taxlaw-12713	1374	2	ideal	ideal	ADJ
taxlaw-12713	1374	3	solution	solution	NOUN
taxlaw-12713	1374	4	would	would	AUX
taxlaw-12713	1374	5	be	be	AUX
taxlaw-12713	1374	6	for	for	SCONJ
taxlaw-12713	1374	7	congress	congress	PROPN
taxlaw-12713	1374	8	to	to	PART
taxlaw-12713	1374	9	assess	assess	VERB
taxlaw-12713	1374	10	what	what	PRON
taxlaw-12713	1374	11	resources	resource	VERB
taxlaw-12713	1374	12	the	the	DET
taxlaw-12713	1374	13	irs	irs	PROPN
taxlaw-12713	1374	14	needs	need	VERB
taxlaw-12713	1374	15	as	as	ADP
taxlaw-12713	1374	16	an	an	DET
taxlaw-12713	1374	17	effective	effective	ADJ
taxlaw-12713	1374	18	charity	charity	NOUN
taxlaw-12713	1374	19	regulator	regulator	NOUN
taxlaw-12713	1374	20	and	and	CCONJ
taxlaw-12713	1374	21	dedicate	dedicate	VERB
taxlaw-12713	1374	22	real	real	ADJ
taxlaw-12713	1374	23	resources	resource	NOUN
taxlaw-12713	1374	24	to	to	ADP
taxlaw-12713	1374	25	the	the	DET
taxlaw-12713	1374	26	agency	agency	NOUN
taxlaw-12713	1374	27	.	.	PUNCT
taxlaw-12713	1375	1	though	though	SCONJ
taxlaw-12713	1375	2	this	this	PRON
taxlaw-12713	1375	3	has	have	AUX
taxlaw-12713	1375	4	been	be	AUX
taxlaw-12713	1375	5	tried	try	VERB
taxlaw-12713	1375	6	before	before	ADV
taxlaw-12713	1375	7	,	,	PUNCT
taxlaw-12713	1375	8	perhaps	perhaps	ADV
taxlaw-12713	1375	9	congress	congress	PROPN
taxlaw-12713	1375	10	could	could	AUX
taxlaw-12713	1375	11	require	require	VERB
taxlaw-12713	1375	12	a	a	DET
taxlaw-12713	1375	13	small	small	ADJ
taxlaw-12713	1375	14	charge	charge	NOUN
taxlaw-12713	1375	15	to	to	ADP
taxlaw-12713	1375	16	charities	charity	NOUN
taxlaw-12713	1375	17	to	to	PART
taxlaw-12713	1375	18	enhance	enhance	VERB
taxlaw-12713	1375	19	the	the	DET
taxlaw-12713	1375	20	resources	resource	NOUN
taxlaw-12713	1375	21	of	of	ADP
taxlaw-12713	1375	22	the	the	DET
taxlaw-12713	1375	23	irs	irs	PROPN
taxlaw-12713	1375	24	for	for	ADP
taxlaw-12713	1375	25	regulating	regulate	VERB
taxlaw-12713	1375	26	charity.409	charity.409	ADP
taxlaw-12713	1375	27	that	that	PRON
taxlaw-12713	1375	28	said	say	VERB
taxlaw-12713	1375	29	,	,	PUNCT
taxlaw-12713	1375	30	the	the	DET
taxlaw-12713	1375	31	evidence	evidence	NOUN
taxlaw-12713	1375	32	is	be	AUX
taxlaw-12713	1375	33	strong	strong	ADJ
taxlaw-12713	1375	34	that	that	SCONJ
taxlaw-12713	1375	35	though	though	SCONJ
taxlaw-12713	1375	36	the	the	DET
taxlaw-12713	1375	37	irs	irs	PROPN
taxlaw-12713	1375	38	has	have	AUX
taxlaw-12713	1375	39	overseen	oversee	VERB
taxlaw-12713	1375	40	the	the	DET
taxlaw-12713	1375	41	sector	sector	NOUN
taxlaw-12713	1375	42	for	for	ADP
taxlaw-12713	1375	43	a	a	DET
taxlaw-12713	1375	44	long	long	ADJ
taxlaw-12713	1375	45	time	time	NOUN
taxlaw-12713	1375	46	,	,	PUNCT
taxlaw-12713	1375	47	it	it	PRON
taxlaw-12713	1375	48	has	have	AUX
taxlaw-12713	1375	49	not	not	PART
taxlaw-12713	1375	50	been	be	AUX
taxlaw-12713	1375	51	a	a	DET
taxlaw-12713	1375	52	reliable	reliable	ADJ
taxlaw-12713	1375	53	regulator	regulator	NOUN
taxlaw-12713	1375	54	of	of	ADP
taxlaw-12713	1375	55	the	the	DET
taxlaw-12713	1375	56	sector.410	sector.410	NOUN
taxlaw-12713	1375	57	because	because	SCONJ
taxlaw-12713	1375	58	of	of	ADP
taxlaw-12713	1375	59	this	this	DET
taxlaw-12713	1375	60	length	length	NOUN
taxlaw-12713	1375	61	of	of	ADP
taxlaw-12713	1375	62	time	time	NOUN
taxlaw-12713	1375	63	that	that	PRON
taxlaw-12713	1375	64	the	the	DET
taxlaw-12713	1375	65	irs	irs	PROPN
taxlaw-12713	1375	66	has	have	AUX
taxlaw-12713	1375	67	not	not	PART
taxlaw-12713	1375	68	been	be	AUX
taxlaw-12713	1375	69	a	a	DET
taxlaw-12713	1375	70	robust	robust	ADJ
taxlaw-12713	1375	71	regulator	regulator	NOUN
taxlaw-12713	1375	72	of	of	ADP
taxlaw-12713	1375	73	the	the	DET
taxlaw-12713	1375	74	sector	sector	NOUN
taxlaw-12713	1375	75	,	,	PUNCT
taxlaw-12713	1375	76	it	it	PRON
taxlaw-12713	1375	77	is	be	AUX
taxlaw-12713	1375	78	hard	hard	ADJ
taxlaw-12713	1375	79	to	to	PART
taxlaw-12713	1375	80	make	make	VERB
taxlaw-12713	1375	81	a	a	DET
taxlaw-12713	1375	82	strong	strong	ADJ
taxlaw-12713	1375	83	claim	claim	NOUN
taxlaw-12713	1375	84	that	that	SCONJ
taxlaw-12713	1375	85	the	the	DET
taxlaw-12713	1375	86	irs	irs	PROPN
taxlaw-12713	1375	87	will	will	AUX
taxlaw-12713	1375	88	ever	ever	ADV
taxlaw-12713	1375	89	be	be	AUX
taxlaw-12713	1375	90	the	the	DET
taxlaw-12713	1375	91	regulator	regulator	NOUN
taxlaw-12713	1375	92	that	that	PRON
taxlaw-12713	1375	93	many	many	ADJ
taxlaw-12713	1375	94	wish	wish	VERB
taxlaw-12713	1375	95	it	it	PRON
taxlaw-12713	1375	96	would	would	AUX
taxlaw-12713	1375	97	be	be	AUX
taxlaw-12713	1375	98	of	of	ADP
taxlaw-12713	1375	99	the	the	DET
taxlaw-12713	1375	100	charitable	charitable	ADJ
taxlaw-12713	1375	101	sector	sector	NOUN
taxlaw-12713	1375	102	.	.	PUNCT
taxlaw-12713	1376	1	though	though	SCONJ
taxlaw-12713	1376	2	congress	congress	PROPN
taxlaw-12713	1376	3	and	and	CCONJ
taxlaw-12713	1376	4	the	the	DET
taxlaw-12713	1376	5	irs	irs	PROPN
taxlaw-12713	1376	6	might	might	AUX
taxlaw-12713	1376	7	someday	someday	ADV
taxlaw-12713	1376	8	allocate	allocate	VERB
taxlaw-12713	1376	9	more	more	ADJ
taxlaw-12713	1376	10	resources	resource	NOUN
taxlaw-12713	1376	11	to	to	ADP
taxlaw-12713	1376	12	the	the	DET
taxlaw-12713	1376	13	area	area	NOUN
taxlaw-12713	1376	14	,	,	PUNCT
taxlaw-12713	1376	15	the	the	DET
taxlaw-12713	1376	16	history	history	NOUN
taxlaw-12713	1376	17	is	be	AUX
taxlaw-12713	1376	18	a	a	DET
taxlaw-12713	1376	19	strong	strong	ADJ
taxlaw-12713	1376	20	indicator	indicator	NOUN
taxlaw-12713	1376	21	that	that	SCONJ
taxlaw-12713	1376	22	the	the	DET
taxlaw-12713	1376	23	regulation	regulation	NOUN
taxlaw-12713	1376	24	of	of	ADP
taxlaw-12713	1376	25	the	the	DET
taxlaw-12713	1376	26	sector	sector	NOUN
taxlaw-12713	1376	27	at	at	ADP
taxlaw-12713	1376	28	the	the	DET
taxlaw-12713	1376	29	irs	irs	PROPN
taxlaw-12713	1376	30	will	will	AUX
taxlaw-12713	1376	31	always	always	ADV
taxlaw-12713	1376	32	be	be	AUX
taxlaw-12713	1376	33	under	under	ADV
taxlaw-12713	1376	34	-	-	PUNCT
taxlaw-12713	1376	35	resourced	resource	VERB
taxlaw-12713	1376	36	.	.	PUNCT
taxlaw-12713	1377	1	as	as	SCONJ
taxlaw-12713	1377	2	becomes	become	VERB
taxlaw-12713	1377	3	clear	clear	ADJ
taxlaw-12713	1377	4	from	from	ADP
taxlaw-12713	1377	5	this	this	DET
taxlaw-12713	1377	6	review	review	NOUN
taxlaw-12713	1377	7	of	of	ADP
taxlaw-12713	1377	8	the	the	DET
taxlaw-12713	1377	9	challenge	challenge	NOUN
taxlaw-12713	1377	10	of	of	ADP
taxlaw-12713	1377	11	charity	charity	NOUN
taxlaw-12713	1377	12	regulation	regulation	NOUN
taxlaw-12713	1377	13	,	,	PUNCT
taxlaw-12713	1377	14	whichever	whichever	DET
taxlaw-12713	1377	15	institutional	institutional	ADJ
taxlaw-12713	1377	16	path	path	NOUN
taxlaw-12713	1377	17	we	we	PRON
taxlaw-12713	1377	18	take	take	VERB
taxlaw-12713	1377	19	,	,	PUNCT
taxlaw-12713	1377	20	we	we	PRON
taxlaw-12713	1377	21	must	must	AUX
taxlaw-12713	1377	22	collectively	collectively	ADV
taxlaw-12713	1377	23	lower	lower	VERB
taxlaw-12713	1377	24	our	our	PRON
taxlaw-12713	1377	25	expectations	expectation	NOUN
taxlaw-12713	1377	26	of	of	ADP
taxlaw-12713	1377	27	charity	charity	NOUN
taxlaw-12713	1377	28	regulation	regulation	NOUN
taxlaw-12713	1377	29	.	.	PUNCT
taxlaw-12713	1378	1	the	the	DET
taxlaw-12713	1378	2	messiness	messiness	NOUN
taxlaw-12713	1378	3	of	of	ADP
taxlaw-12713	1378	4	the	the	DET
taxlaw-12713	1378	5	relationship	relationship	NOUN
taxlaw-12713	1378	6	between	between	ADP
taxlaw-12713	1378	7	the	the	DET
taxlaw-12713	1378	8	state	state	NOUN
taxlaw-12713	1378	9	,	,	PUNCT
taxlaw-12713	1378	10	civil	civil	ADJ
taxlaw-12713	1378	11	society	society	NOUN
taxlaw-12713	1378	12	,	,	PUNCT
taxlaw-12713	1378	13	and	and	CCONJ
taxlaw-12713	1378	14	the	the	DET
taxlaw-12713	1378	15	u.s	u.s	PROPN
taxlaw-12713	1378	16	.	.	PROPN
taxlaw-12713	1378	17	federalism	federalism	NOUN
taxlaw-12713	1378	18	governance	governance	NOUN
taxlaw-12713	1378	19	structure	structure	NOUN
taxlaw-12713	1378	20	,	,	PUNCT
taxlaw-12713	1378	21	makes	make	VERB
taxlaw-12713	1378	22	this	this	PRON
taxlaw-12713	1378	23	a	a	DET
taxlaw-12713	1378	24	nearly	nearly	ADV
taxlaw-12713	1378	25	impossible	impossible	ADJ
taxlaw-12713	1378	26	regulatory	regulatory	ADJ
taxlaw-12713	1378	27	tussle	tussle	NOUN
taxlaw-12713	1378	28	for	for	ADP
taxlaw-12713	1378	29	the	the	DET
taxlaw-12713	1378	30	government	government	NOUN
taxlaw-12713	1378	31	.	.	PUNCT
taxlaw-12713	1379	1	the	the	DET
taxlaw-12713	1379	2	concept	concept	NOUN
taxlaw-12713	1379	3	of	of	ADP
taxlaw-12713	1379	4	what	what	PRON
taxlaw-12713	1379	5	is	be	AUX
taxlaw-12713	1379	6	legitimate	legitimate	ADJ
taxlaw-12713	1379	7	charitable	charitable	ADJ
taxlaw-12713	1379	8	activity	activity	NOUN
taxlaw-12713	1379	9	will	will	AUX
taxlaw-12713	1379	10	always	always	ADV
taxlaw-12713	1379	11	be	be	AUX
taxlaw-12713	1379	12	in	in	ADP
taxlaw-12713	1379	13	a	a	DET
taxlaw-12713	1379	14	contentious	contentious	ADJ
taxlaw-12713	1379	15	flux	flux	NOUN
taxlaw-12713	1379	16	that	that	PRON
taxlaw-12713	1379	17	puts	put	VERB
taxlaw-12713	1379	18	a	a	DET
taxlaw-12713	1379	19	burden	burden	NOUN
taxlaw-12713	1379	20	on	on	ADP
taxlaw-12713	1379	21	the	the	DET
taxlaw-12713	1379	22	government	government	NOUN
taxlaw-12713	1379	23	as	as	SCONJ
taxlaw-12713	1379	24	it	it	PRON
taxlaw-12713	1379	25	legally	legally	ADV
taxlaw-12713	1379	26	interacts	interact	VERB
taxlaw-12713	1379	27	with	with	ADP
taxlaw-12713	1379	28	the	the	DET
taxlaw-12713	1379	29	sector	sector	NOUN
taxlaw-12713	1379	30	.	.	PUNCT
taxlaw-12713	1380	1	most	most	ADV
taxlaw-12713	1380	2	importantly	importantly	ADV
taxlaw-12713	1380	3	,	,	PUNCT
taxlaw-12713	1380	4	though	though	ADV
taxlaw-12713	1380	5	,	,	PUNCT
taxlaw-12713	1380	6	given	give	VERB
taxlaw-12713	1380	7	the	the	DET
taxlaw-12713	1380	8	past	past	NOUN
taxlaw-12713	1380	9	,	,	PUNCT
taxlaw-12713	1380	10	there	there	PRON
taxlaw-12713	1380	11	is	be	VERB
taxlaw-12713	1380	12	no	no	DET
taxlaw-12713	1380	13	reason	reason	NOUN
taxlaw-12713	1380	14	to	to	PART
taxlaw-12713	1380	15	believe	believe	VERB
taxlaw-12713	1380	16	that	that	SCONJ
taxlaw-12713	1380	17	we	we	PRON
taxlaw-12713	1380	18	will	will	AUX
taxlaw-12713	1380	19	in	in	ADP
taxlaw-12713	1380	20	the	the	DET
taxlaw-12713	1380	21	future	future	NOUN
taxlaw-12713	1380	22	come	come	VERB
taxlaw-12713	1380	23	up	up	ADP
taxlaw-12713	1380	24	with	with	ADP
taxlaw-12713	1380	25	the	the	DET
taxlaw-12713	1380	26	resources	resource	NOUN
taxlaw-12713	1380	27	to	to	PART
taxlaw-12713	1380	28	support	support	VERB
taxlaw-12713	1380	29	charity	charity	NOUN
taxlaw-12713	1380	30	regulation	regulation	NOUN
taxlaw-12713	1380	31	that	that	SCONJ
taxlaw-12713	1380	32	policy	policy	NOUN
taxlaw-12713	1380	33	experts	expert	NOUN
taxlaw-12713	1380	34	believe	believe	VERB
taxlaw-12713	1380	35	would	would	AUX
taxlaw-12713	1380	36	be	be	AUX
taxlaw-12713	1380	37	ideal	ideal	ADJ
taxlaw-12713	1380	38	.	.	PUNCT
taxlaw-12713	1381	1	arguably	arguably	ADV
taxlaw-12713	1381	2	,	,	PUNCT
taxlaw-12713	1381	3	charity	charity	NOUN
taxlaw-12713	1381	4	tax	tax	NOUN
taxlaw-12713	1381	5	law	law	NOUN
taxlaw-12713	1381	6	works	work	VERB
taxlaw-12713	1381	7	to	to	PART
taxlaw-12713	1381	8	ensure	ensure	VERB
taxlaw-12713	1381	9	the	the	DET
taxlaw-12713	1381	10	irs	irs	PROPN
taxlaw-12713	1381	11	has	have	VERB
taxlaw-12713	1381	12	the	the	DET
taxlaw-12713	1381	13	best	good	ADJ
taxlaw-12713	1381	14	vision	vision	NOUN
taxlaw-12713	1381	15	of	of	ADP
taxlaw-12713	1381	16	as	as	ADV
taxlaw-12713	1381	17	many	many	ADJ
taxlaw-12713	1381	18	participants	participant	NOUN
taxlaw-12713	1381	19	in	in	ADP
taxlaw-12713	1381	20	our	our	PRON
taxlaw-12713	1381	21	economy	economy	NOUN
taxlaw-12713	1381	22	as	as	ADP
taxlaw-12713	1381	23	possible	possible	ADJ
taxlaw-12713	1381	24	to	to	PART
taxlaw-12713	1381	25	stop	stop	VERB
taxlaw-12713	1381	26	tax	tax	NOUN
taxlaw-12713	1381	27	evasion	evasion	NOUN
taxlaw-12713	1381	28	.	.	PUNCT
taxlaw-12713	1382	1	maintaining	maintain	VERB
taxlaw-12713	1382	2	this	this	DET
taxlaw-12713	1382	3	409	409	NUM
taxlaw-12713	1382	4	admittedly	admittedly	ADV
taxlaw-12713	1382	5	this	this	PRON
taxlaw-12713	1382	6	was	be	AUX
taxlaw-12713	1382	7	tried	try	VERB
taxlaw-12713	1382	8	for	for	ADP
taxlaw-12713	1382	9	private	private	ADJ
taxlaw-12713	1382	10	foundations	foundation	NOUN
taxlaw-12713	1382	11	with	with	ADP
taxlaw-12713	1382	12	initially	initially	ADV
taxlaw-12713	1382	13	a	a	DET
taxlaw-12713	1382	14	4	4	NUM
taxlaw-12713	1382	15	%	%	NOUN
taxlaw-12713	1382	16	charge	charge	NOUN
taxlaw-12713	1382	17	on	on	ADP
taxlaw-12713	1382	18	net	net	ADJ
taxlaw-12713	1382	19	investment	investment	NOUN
taxlaw-12713	1382	20	income	income	NOUN
taxlaw-12713	1382	21	,	,	PUNCT
taxlaw-12713	1382	22	the	the	DET
taxlaw-12713	1382	23	revenue	revenue	NOUN
taxlaw-12713	1382	24	of	of	ADP
taxlaw-12713	1382	25	which	which	PRON
taxlaw-12713	1382	26	was	be	AUX
taxlaw-12713	1382	27	to	to	PART
taxlaw-12713	1382	28	be	be	AUX
taxlaw-12713	1382	29	dedicated	dedicate	VERB
taxlaw-12713	1382	30	to	to	ADP
taxlaw-12713	1382	31	the	the	DET
taxlaw-12713	1382	32	examination	examination	NOUN
taxlaw-12713	1382	33	of	of	ADP
taxlaw-12713	1382	34	private	private	ADJ
taxlaw-12713	1382	35	foundations	foundation	NOUN
taxlaw-12713	1382	36	.	.	PUNCT
taxlaw-12713	1383	1	tax	tax	NOUN
taxlaw-12713	1383	2	reform	reform	PROPN
taxlaw-12713	1383	3	act	act	NOUN
taxlaw-12713	1383	4	of	of	ADP
taxlaw-12713	1383	5	1969	1969	NUM
taxlaw-12713	1383	6	,	,	PUNCT
taxlaw-12713	1383	7	pub	pub	NOUN
taxlaw-12713	1383	8	.	.	PUNCT
taxlaw-12713	1384	1	l.	l.	PROPN
taxlaw-12713	1384	2	no	no	INTJ
taxlaw-12713	1384	3	.	.	PROPN
taxlaw-12713	1385	1	91	91	NUM
taxlaw-12713	1385	2	-	-	SYM
taxlaw-12713	1385	3	172	172	NUM
taxlaw-12713	1385	4	,	,	PUNCT
taxlaw-12713	1385	5	§	§	PROPN
taxlaw-12713	1385	6	101	101	NUM
taxlaw-12713	1385	7	,	,	PUNCT
taxlaw-12713	1385	8	83	83	NUM
taxlaw-12713	1385	9	stat	stat	NOUN
taxlaw-12713	1385	10	.	.	PUNCT
taxlaw-12713	1386	1	487	487	NUM
taxlaw-12713	1386	2	,	,	PUNCT
taxlaw-12713	1386	3	492	492	NUM
taxlaw-12713	1386	4	&	&	CCONJ
taxlaw-12713	1386	5	498	498	NUM
taxlaw-12713	1386	6	(	(	PUNCT
taxlaw-12713	1386	7	codifying	codify	VERB
taxlaw-12713	1386	8	i.r.c	i.r.c	NOUN
taxlaw-12713	1386	9	.	.	PUNCT
taxlaw-12713	1387	1	§	§	PROPN
taxlaw-12713	1387	2	4940	4940	NUM
taxlaw-12713	1387	3	)	)	PUNCT
taxlaw-12713	1387	4	.	.	PUNCT
taxlaw-12713	1388	1	that	that	DET
taxlaw-12713	1388	2	money	money	NOUN
taxlaw-12713	1388	3	never	never	ADV
taxlaw-12713	1388	4	found	find	VERB
taxlaw-12713	1388	5	its	its	PRON
taxlaw-12713	1388	6	way	way	NOUN
taxlaw-12713	1388	7	to	to	ADP
taxlaw-12713	1388	8	enforcement	enforcement	VERB
taxlaw-12713	1388	9	at	at	ADP
taxlaw-12713	1388	10	the	the	DET
taxlaw-12713	1388	11	irs	irs	PROPN
taxlaw-12713	1388	12	.	.	PUNCT
taxlaw-12713	1389	1	410	410	NUM
taxlaw-12713	1389	2	see	see	VERB
taxlaw-12713	1389	3	infra	infra	NOUN
taxlaw-12713	1389	4	part	part	NOUN
taxlaw-12713	1389	5	ii.c.2	ii.c.2	NOUN
taxlaw-12713	1389	6	.	.	PUNCT
taxlaw-12713	1390	1	184	184	NUM
taxlaw-12713	1390	2	columbia	columbia	PROPN
taxlaw-12713	1390	3	journal	journal	PROPN
taxlaw-12713	1390	4	of	of	ADP
taxlaw-12713	1390	5	tax	tax	NOUN
taxlaw-12713	1390	6	law	law	NOUN
taxlaw-12713	1391	1	[	[	X
taxlaw-12713	1391	2	vol	vol	NOUN
taxlaw-12713	1391	3	15:2	15:2	NUM
taxlaw-12713	1391	4	function	function	NOUN
taxlaw-12713	1391	5	within	within	ADP
taxlaw-12713	1391	6	the	the	DET
taxlaw-12713	1391	7	irs	irs	PROPN
taxlaw-12713	1391	8	,	,	PUNCT
taxlaw-12713	1391	9	therefore	therefore	ADV
taxlaw-12713	1391	10	,	,	PUNCT
taxlaw-12713	1391	11	is	be	AUX
taxlaw-12713	1391	12	important	important	ADJ
taxlaw-12713	1391	13	.	.	PUNCT
taxlaw-12713	1392	1	when	when	SCONJ
taxlaw-12713	1392	2	we	we	PRON
taxlaw-12713	1392	3	think	think	VERB
taxlaw-12713	1392	4	of	of	ADP
taxlaw-12713	1392	5	this	this	PRON
taxlaw-12713	1392	6	as	as	ADP
taxlaw-12713	1392	7	part	part	NOUN
taxlaw-12713	1392	8	of	of	ADP
taxlaw-12713	1392	9	the	the	DET
taxlaw-12713	1392	10	rationale	rationale	NOUN
taxlaw-12713	1392	11	,	,	PUNCT
taxlaw-12713	1392	12	it	it	PRON
taxlaw-12713	1392	13	lessens	lessen	VERB
taxlaw-12713	1392	14	concern	concern	NOUN
taxlaw-12713	1392	15	regarding	regard	VERB
taxlaw-12713	1392	16	having	have	VERB
taxlaw-12713	1392	17	over	over	ADP
taxlaw-12713	1392	18	and	and	CCONJ
taxlaw-12713	1392	19	under	under	ADP
taxlaw-12713	1392	20	-	-	PUNCT
taxlaw-12713	1392	21	inclusive	inclusive	ADJ
taxlaw-12713	1392	22	rules	rule	NOUN
taxlaw-12713	1392	23	.	.	PUNCT
taxlaw-12713	1393	1	the	the	DET
taxlaw-12713	1393	2	key	key	NOUN
taxlaw-12713	1393	3	is	be	AUX
taxlaw-12713	1393	4	to	to	PART
taxlaw-12713	1393	5	bring	bring	VERB
taxlaw-12713	1393	6	as	as	ADV
taxlaw-12713	1393	7	many	many	ADJ
taxlaw-12713	1393	8	economic	economic	ADJ
taxlaw-12713	1393	9	participants	participant	NOUN
taxlaw-12713	1393	10	into	into	ADP
taxlaw-12713	1393	11	the	the	DET
taxlaw-12713	1393	12	revenue	revenue	NOUN
taxlaw-12713	1393	13	-	-	PUNCT
taxlaw-12713	1393	14	collecting	collect	VERB
taxlaw-12713	1393	15	fold	fold	NOUN
taxlaw-12713	1393	16	as	as	ADP
taxlaw-12713	1393	17	possible	possible	ADJ
taxlaw-12713	1393	18	,	,	PUNCT
taxlaw-12713	1393	19	not	not	PART
taxlaw-12713	1393	20	to	to	PART
taxlaw-12713	1393	21	ensure	ensure	VERB
taxlaw-12713	1393	22	ideal	ideal	ADJ
taxlaw-12713	1393	23	charitable	charitable	ADJ
taxlaw-12713	1393	24	regulation	regulation	NOUN
taxlaw-12713	1393	25	.	.	PUNCT
taxlaw-12713	1394	1	the	the	DET
taxlaw-12713	1394	2	irs	irs	PROPN
taxlaw-12713	1394	3	will	will	AUX
taxlaw-12713	1394	4	not	not	PART
taxlaw-12713	1394	5	be	be	AUX
taxlaw-12713	1394	6	the	the	DET
taxlaw-12713	1394	7	ideal	ideal	ADJ
taxlaw-12713	1394	8	enforcer	enforcer	NOUN
taxlaw-12713	1394	9	of	of	ADP
taxlaw-12713	1394	10	charity	charity	NOUN
taxlaw-12713	1394	11	norms	norm	NOUN
taxlaw-12713	1394	12	.	.	PUNCT
taxlaw-12713	1395	1	both	both	PRON
taxlaw-12713	1395	2	congress	congress	PROPN
taxlaw-12713	1395	3	and	and	CCONJ
taxlaw-12713	1395	4	the	the	DET
taxlaw-12713	1395	5	irs	irs	PROPN
taxlaw-12713	1395	6	need	need	VERB
taxlaw-12713	1395	7	to	to	PART
taxlaw-12713	1395	8	adjust	adjust	VERB
taxlaw-12713	1395	9	accordingly	accordingly	ADV
taxlaw-12713	1395	10	.	.	PUNCT
taxlaw-12713	1396	1	instead	instead	ADV
taxlaw-12713	1396	2	of	of	ADP
taxlaw-12713	1396	3	asking	ask	VERB
taxlaw-12713	1396	4	the	the	DET
taxlaw-12713	1396	5	irs	irs	PROPN
taxlaw-12713	1396	6	to	to	PART
taxlaw-12713	1396	7	enforce	enforce	VERB
taxlaw-12713	1396	8	amorphous	amorphous	ADJ
taxlaw-12713	1396	9	standards	standard	NOUN
taxlaw-12713	1396	10	looking	look	VERB
taxlaw-12713	1396	11	for	for	ADP
taxlaw-12713	1396	12	the	the	DET
taxlaw-12713	1396	13	good	good	NOUN
taxlaw-12713	1396	14	in	in	ADP
taxlaw-12713	1396	15	the	the	DET
taxlaw-12713	1396	16	world	world	NOUN
taxlaw-12713	1396	17	,	,	PUNCT
taxlaw-12713	1396	18	we	we	PRON
taxlaw-12713	1396	19	need	need	VERB
taxlaw-12713	1396	20	to	to	PART
taxlaw-12713	1396	21	adopt	adopt	VERB
taxlaw-12713	1396	22	as	as	ADP
taxlaw-12713	1396	23	simple	simple	ADJ
taxlaw-12713	1396	24	rules	rule	NOUN
taxlaw-12713	1396	25	as	as	ADP
taxlaw-12713	1396	26	possible	possible	ADJ
taxlaw-12713	1396	27	.	.	PUNCT
taxlaw-12713	1397	1	congress	congress	PROPN
taxlaw-12713	1397	2	should	should	AUX
taxlaw-12713	1397	3	work	work	VERB
taxlaw-12713	1397	4	hard	hard	ADV
taxlaw-12713	1397	5	to	to	PART
taxlaw-12713	1397	6	narrow	narrow	VERB
taxlaw-12713	1397	7	the	the	DET
taxlaw-12713	1397	8	group	group	NOUN
taxlaw-12713	1397	9	of	of	ADP
taxlaw-12713	1397	10	organizations	organization	NOUN
taxlaw-12713	1397	11	that	that	PRON
taxlaw-12713	1397	12	are	be	AUX
taxlaw-12713	1397	13	considered	consider	VERB
taxlaw-12713	1397	14	charitable	charitable	ADJ
taxlaw-12713	1397	15	under	under	ADP
taxlaw-12713	1397	16	the	the	DET
taxlaw-12713	1397	17	code	code	NOUN
taxlaw-12713	1397	18	.	.	PUNCT
taxlaw-12713	1398	1	for	for	ADP
taxlaw-12713	1398	2	instance	instance	NOUN
taxlaw-12713	1398	3	,	,	PUNCT
taxlaw-12713	1398	4	scholars	scholar	NOUN
taxlaw-12713	1398	5	have	have	AUX
taxlaw-12713	1398	6	long	long	ADV
taxlaw-12713	1398	7	questioned	question	VERB
taxlaw-12713	1398	8	whether	whether	SCONJ
taxlaw-12713	1398	9	hospitals	hospital	NOUN
taxlaw-12713	1398	10	,	,	PUNCT
taxlaw-12713	1398	11	the	the	DET
taxlaw-12713	1398	12	largest	large	ADJ
taxlaw-12713	1398	13	sector	sector	NOUN
taxlaw-12713	1398	14	of	of	ADP
taxlaw-12713	1398	15	charitable	charitable	ADJ
taxlaw-12713	1398	16	organizations	organization	NOUN
taxlaw-12713	1398	17	,	,	PUNCT
taxlaw-12713	1398	18	should	should	AUX
taxlaw-12713	1398	19	be	be	AUX
taxlaw-12713	1398	20	seen	see	VERB
taxlaw-12713	1398	21	as	as	SCONJ
taxlaw-12713	1398	22	charitable.411	charitable.411	NOUN
taxlaw-12713	1398	23	congress	congress	PROPN
taxlaw-12713	1398	24	could	could	AUX
taxlaw-12713	1398	25	reconsider	reconsider	VERB
taxlaw-12713	1398	26	the	the	DET
taxlaw-12713	1398	27	exemption	exemption	NOUN
taxlaw-12713	1398	28	for	for	ADP
taxlaw-12713	1398	29	private	private	ADJ
taxlaw-12713	1398	30	foundations	foundation	NOUN
taxlaw-12713	1398	31	too.412	too.412	NOUN
taxlaw-12713	1398	32	this	this	PRON
taxlaw-12713	1398	33	will	will	AUX
taxlaw-12713	1398	34	mean	mean	VERB
taxlaw-12713	1398	35	there	there	PRON
taxlaw-12713	1398	36	will	will	AUX
taxlaw-12713	1398	37	be	be	AUX
taxlaw-12713	1398	38	instances	instance	NOUN
taxlaw-12713	1398	39	where	where	SCONJ
taxlaw-12713	1398	40	good	good	ADJ
taxlaw-12713	1398	41	organizations	organization	NOUN
taxlaw-12713	1398	42	are	be	AUX
taxlaw-12713	1398	43	kept	keep	VERB
taxlaw-12713	1398	44	out	out	ADP
taxlaw-12713	1398	45	that	that	SCONJ
taxlaw-12713	1398	46	maybe	maybe	ADV
taxlaw-12713	1398	47	,	,	PUNCT
taxlaw-12713	1398	48	in	in	ADP
taxlaw-12713	1398	49	some	some	DET
taxlaw-12713	1398	50	ideal	ideal	ADJ
taxlaw-12713	1398	51	world	world	NOUN
taxlaw-12713	1398	52	,	,	PUNCT
taxlaw-12713	1398	53	would	would	AUX
taxlaw-12713	1398	54	be	be	AUX
taxlaw-12713	1398	55	recognized	recognize	VERB
taxlaw-12713	1398	56	as	as	ADP
taxlaw-12713	1398	57	charitable	charitable	ADJ
taxlaw-12713	1398	58	and	and	CCONJ
taxlaw-12713	1398	59	some	some	DET
taxlaw-12713	1398	60	bad	bad	ADJ
taxlaw-12713	1398	61	organizations	organization	NOUN
taxlaw-12713	1398	62	will	will	AUX
taxlaw-12713	1398	63	achieve	achieve	VERB
taxlaw-12713	1398	64	that	that	DET
taxlaw-12713	1398	65	status	status	NOUN
taxlaw-12713	1398	66	.	.	PUNCT
taxlaw-12713	1399	1	the	the	DET
taxlaw-12713	1399	2	regime	regime	NOUN
taxlaw-12713	1399	3	will	will	AUX
taxlaw-12713	1399	4	be	be	AUX
taxlaw-12713	1399	5	both	both	CCONJ
taxlaw-12713	1399	6	over	over	ADP
taxlaw-12713	1399	7	and	and	CCONJ
taxlaw-12713	1399	8	underinclusive	underinclusive	ADJ
taxlaw-12713	1399	9	.	.	PUNCT
taxlaw-12713	1400	1	it	it	PRON
taxlaw-12713	1400	2	is	be	AUX
taxlaw-12713	1400	3	time	time	NOUN
taxlaw-12713	1400	4	to	to	PART
taxlaw-12713	1400	5	recognize	recognize	VERB
taxlaw-12713	1400	6	that	that	SCONJ
taxlaw-12713	1400	7	in	in	ADP
taxlaw-12713	1400	8	the	the	DET
taxlaw-12713	1400	9	effort	effort	NOUN
taxlaw-12713	1400	10	to	to	PART
taxlaw-12713	1400	11	get	get	VERB
taxlaw-12713	1400	12	everything	everything	PRON
taxlaw-12713	1400	13	precisely	precisely	ADV
taxlaw-12713	1400	14	right	right	ADV
taxlaw-12713	1400	15	in	in	ADP
taxlaw-12713	1400	16	a	a	DET
taxlaw-12713	1400	17	justice	justice	NOUN
taxlaw-12713	1400	18	sense	sense	NOUN
taxlaw-12713	1400	19	,	,	PUNCT
taxlaw-12713	1400	20	we	we	PRON
taxlaw-12713	1400	21	are	be	AUX
taxlaw-12713	1400	22	getting	get	VERB
taxlaw-12713	1400	23	a	a	DET
taxlaw-12713	1400	24	lot	lot	NOUN
taxlaw-12713	1400	25	of	of	ADP
taxlaw-12713	1400	26	things	thing	NOUN
taxlaw-12713	1400	27	very	very	ADV
taxlaw-12713	1400	28	wrong	wrong	ADJ
taxlaw-12713	1400	29	.	.	PUNCT
taxlaw-12713	1401	1	the	the	DET
taxlaw-12713	1401	2	law	law	NOUN
taxlaw-12713	1401	3	and	and	CCONJ
taxlaw-12713	1401	4	regulatory	regulatory	ADJ
taxlaw-12713	1401	5	needs	need	NOUN
taxlaw-12713	1401	6	for	for	ADP
taxlaw-12713	1401	7	the	the	DET
taxlaw-12713	1401	8	charitable	charitable	ADJ
taxlaw-12713	1401	9	sector	sector	NOUN
taxlaw-12713	1401	10	are	be	AUX
taxlaw-12713	1401	11	still	still	ADV
taxlaw-12713	1401	12	going	go	VERB
taxlaw-12713	1401	13	to	to	PART
taxlaw-12713	1401	14	be	be	AUX
taxlaw-12713	1401	15	highly	highly	ADV
taxlaw-12713	1401	16	complex	complex	ADJ
taxlaw-12713	1401	17	even	even	ADV
taxlaw-12713	1401	18	if	if	SCONJ
taxlaw-12713	1401	19	congress	congress	PROPN
taxlaw-12713	1401	20	makes	make	VERB
taxlaw-12713	1401	21	such	such	ADJ
taxlaw-12713	1401	22	changes	change	NOUN
taxlaw-12713	1401	23	.	.	PUNCT
taxlaw-12713	1402	1	however	however	ADV
taxlaw-12713	1402	2	,	,	PUNCT
taxlaw-12713	1402	3	i	i	PRON
taxlaw-12713	1402	4	have	have	AUX
taxlaw-12713	1402	5	argued	argue	VERB
taxlaw-12713	1402	6	before	before	ADP
taxlaw-12713	1402	7	that	that	SCONJ
taxlaw-12713	1402	8	the	the	DET
taxlaw-12713	1402	9	irs	irs	PROPN
taxlaw-12713	1402	10	should	should	AUX
taxlaw-12713	1402	11	use	use	VERB
taxlaw-12713	1402	12	its	its	PRON
taxlaw-12713	1402	13	delegation	delegation	NOUN
taxlaw-12713	1402	14	for	for	ADP
taxlaw-12713	1402	15	rulemaking	rulemaking	NOUN
taxlaw-12713	1402	16	in	in	ADP
taxlaw-12713	1402	17	the	the	DET
taxlaw-12713	1402	18	charitable	charitable	ADJ
taxlaw-12713	1402	19	sector	sector	NOUN
taxlaw-12713	1402	20	to	to	PART
taxlaw-12713	1402	21	actively	actively	ADV
taxlaw-12713	1402	22	engage	engage	VERB
taxlaw-12713	1402	23	in	in	ADP
taxlaw-12713	1402	24	promulgating	promulgate	VERB
taxlaw-12713	1402	25	simple	simple	ADJ
taxlaw-12713	1402	26	rules	rule	NOUN
taxlaw-12713	1402	27	so	so	SCONJ
taxlaw-12713	1402	28	that	that	SCONJ
taxlaw-12713	1402	29	the	the	DET
taxlaw-12713	1402	30	overwhelmed	overwhelmed	ADJ
taxlaw-12713	1402	31	agency	agency	NOUN
taxlaw-12713	1402	32	,	,	PUNCT
taxlaw-12713	1402	33	as	as	ADV
taxlaw-12713	1402	34	well	well	ADV
taxlaw-12713	1402	35	as	as	ADP
taxlaw-12713	1402	36	unsophisticated	unsophisticated	ADJ
taxlaw-12713	1402	37	tax	tax	NOUN
taxlaw-12713	1402	38	-	-	PUNCT
taxlaw-12713	1402	39	exempt	exempt	ADJ
taxlaw-12713	1402	40	organizations	organization	NOUN
taxlaw-12713	1402	41	,	,	PUNCT
taxlaw-12713	1402	42	know	know	VERB
taxlaw-12713	1402	43	the	the	DET
taxlaw-12713	1402	44	law	law	NOUN
taxlaw-12713	1402	45	and	and	CCONJ
taxlaw-12713	1402	46	can	can	AUX
taxlaw-12713	1402	47	comply	comply	VERB
taxlaw-12713	1402	48	with	with	ADP
taxlaw-12713	1402	49	them.413	them.413	NOUN
taxlaw-12713	1402	50	while	while	SCONJ
taxlaw-12713	1402	51	standards	standard	NOUN
taxlaw-12713	1402	52	rather	rather	ADV
taxlaw-12713	1402	53	than	than	ADP
taxlaw-12713	1402	54	rules	rule	NOUN
taxlaw-12713	1402	55	might	might	AUX
taxlaw-12713	1402	56	be	be	AUX
taxlaw-12713	1402	57	more	more	ADV
taxlaw-12713	1402	58	ideal	ideal	ADJ
taxlaw-12713	1402	59	in	in	ADP
taxlaw-12713	1402	60	regulating	regulate	VERB
taxlaw-12713	1402	61	the	the	DET
taxlaw-12713	1402	62	sector	sector	NOUN
taxlaw-12713	1402	63	,	,	PUNCT
taxlaw-12713	1402	64	the	the	DET
taxlaw-12713	1402	65	great	great	ADJ
taxlaw-12713	1402	66	number	number	NOUN
taxlaw-12713	1402	67	of	of	ADP
taxlaw-12713	1402	68	unsophisticated	unsophisticated	ADJ
taxlaw-12713	1402	69	parties	party	NOUN
taxlaw-12713	1402	70	trying	try	VERB
taxlaw-12713	1402	71	to	to	PART
taxlaw-12713	1402	72	comply	comply	VERB
taxlaw-12713	1402	73	with	with	ADP
taxlaw-12713	1402	74	the	the	DET
taxlaw-12713	1402	75	law	law	NOUN
taxlaw-12713	1402	76	and	and	CCONJ
taxlaw-12713	1402	77	the	the	DET
taxlaw-12713	1402	78	significant	significant	ADJ
taxlaw-12713	1402	79	lack	lack	NOUN
taxlaw-12713	1402	80	of	of	ADP
taxlaw-12713	1402	81	resources	resource	NOUN
taxlaw-12713	1402	82	for	for	ADP
taxlaw-12713	1402	83	enforcement	enforcement	NOUN
taxlaw-12713	1402	84	strongly	strongly	ADV
taxlaw-12713	1402	85	favor	favor	VERB
taxlaw-12713	1402	86	rules	rule	NOUN
taxlaw-12713	1402	87	over	over	ADP
taxlaw-12713	1402	88	standards.414	standards.414	VERB
taxlaw-12713	1402	89	the	the	DET
taxlaw-12713	1402	90	irs	irs	PROPN
taxlaw-12713	1402	91	needs	need	VERB
taxlaw-12713	1402	92	to	to	PART
taxlaw-12713	1402	93	find	find	VERB
taxlaw-12713	1402	94	ways	way	NOUN
taxlaw-12713	1402	95	to	to	PART
taxlaw-12713	1402	96	expeditiously	expeditiously	ADV
taxlaw-12713	1402	97	handle	handle	VERB
taxlaw-12713	1402	98	its	its	PRON
taxlaw-12713	1402	99	workload	workload	NOUN
taxlaw-12713	1402	100	.	.	PUNCT
taxlaw-12713	1403	1	it	it	PRON
taxlaw-12713	1403	2	needs	need	VERB
taxlaw-12713	1403	3	a	a	DET
taxlaw-12713	1403	4	series	series	NOUN
taxlaw-12713	1403	5	of	of	ADP
taxlaw-12713	1403	6	primarily	primarily	ADV
taxlaw-12713	1403	7	simple	simple	ADJ
taxlaw-12713	1403	8	,	,	PUNCT
taxlaw-12713	1403	9	transparent	transparent	ADJ
taxlaw-12713	1403	10	rules	rule	NOUN
taxlaw-12713	1403	11	that	that	PRON
taxlaw-12713	1403	12	allow	allow	VERB
taxlaw-12713	1403	13	it	it	PRON
taxlaw-12713	1403	14	to	to	PART
taxlaw-12713	1403	15	dispose	dispose	VERB
taxlaw-12713	1403	16	of	of	ADP
taxlaw-12713	1403	17	cases	case	NOUN
taxlaw-12713	1403	18	on	on	ADP
taxlaw-12713	1403	19	a	a	DET
taxlaw-12713	1403	20	fair	fair	ADJ
taxlaw-12713	1403	21	and	and	CCONJ
taxlaw-12713	1403	22	consistent	consistent	ADJ
taxlaw-12713	1403	23	basis	basis	NOUN
taxlaw-12713	1403	24	.	.	PUNCT
taxlaw-12713	1404	1	without	without	ADP
taxlaw-12713	1404	2	this	this	PRON
taxlaw-12713	1404	3	,	,	PUNCT
taxlaw-12713	1404	4	it	it	PRON
taxlaw-12713	1404	5	seems	seem	VERB
taxlaw-12713	1404	6	likely	likely	ADJ
taxlaw-12713	1404	7	that	that	SCONJ
taxlaw-12713	1404	8	the	the	DET
taxlaw-12713	1404	9	irs	irs	PROPN
taxlaw-12713	1404	10	will	will	AUX
taxlaw-12713	1404	11	run	run	VERB
taxlaw-12713	1404	12	into	into	ADP
taxlaw-12713	1404	13	further	further	ADJ
taxlaw-12713	1404	14	“	"	PUNCT
taxlaw-12713	1404	15	scandals	scandal	NOUN
taxlaw-12713	1404	16	”	"	PUNCT
taxlaw-12713	1404	17	over	over	ADP
taxlaw-12713	1404	18	its	its	PRON
taxlaw-12713	1404	19	enforcement	enforcement	NOUN
taxlaw-12713	1404	20	choices	choice	NOUN
taxlaw-12713	1404	21	where	where	SCONJ
taxlaw-12713	1404	22	there	there	PRON
taxlaw-12713	1404	23	is	be	VERB
taxlaw-12713	1404	24	significant	significant	ADJ
taxlaw-12713	1404	25	ambiguity	ambiguity	NOUN
taxlaw-12713	1404	26	regarding	regard	VERB
taxlaw-12713	1404	27	the	the	DET
taxlaw-12713	1404	28	rules	rule	NOUN
taxlaw-12713	1404	29	.	.	PUNCT
taxlaw-12713	1405	1	this	this	DET
taxlaw-12713	1405	2	recommendation	recommendation	NOUN
taxlaw-12713	1405	3	may	may	AUX
taxlaw-12713	1405	4	not	not	PART
taxlaw-12713	1405	5	be	be	AUX
taxlaw-12713	1405	6	supported	support	VERB
taxlaw-12713	1405	7	strongly	strongly	ADV
taxlaw-12713	1405	8	by	by	ADP
taxlaw-12713	1405	9	those	those	PRON
taxlaw-12713	1405	10	who	who	PRON
taxlaw-12713	1405	11	believe	believe	VERB
taxlaw-12713	1405	12	the	the	DET
taxlaw-12713	1405	13	irs	irs	PROPN
taxlaw-12713	1405	14	should	should	AUX
taxlaw-12713	1405	15	be	be	AUX
taxlaw-12713	1405	16	the	the	DET
taxlaw-12713	1405	17	national	national	ADJ
taxlaw-12713	1405	18	regulator	regulator	NOUN
taxlaw-12713	1405	19	of	of	ADP
taxlaw-12713	1405	20	charitable	charitable	ADJ
taxlaw-12713	1405	21	organizations	organization	NOUN
taxlaw-12713	1405	22	.	.	PUNCT
taxlaw-12713	1406	1	nevertheless	nevertheless	ADV
taxlaw-12713	1406	2	,	,	PUNCT
taxlaw-12713	1406	3	consistency	consistency	NOUN
taxlaw-12713	1406	4	of	of	ADP
taxlaw-12713	1406	5	enforcement	enforcement	NOUN
taxlaw-12713	1406	6	and	and	CCONJ
taxlaw-12713	1406	7	likely	likely	ADV
taxlaw-12713	1406	8	greater	great	ADJ
taxlaw-12713	1406	9	compliance	compliance	NOUN
taxlaw-12713	1406	10	would	would	AUX
taxlaw-12713	1406	11	be	be	AUX
taxlaw-12713	1406	12	significant	significant	ADJ
taxlaw-12713	1406	13	attributes	attribute	NOUN
taxlaw-12713	1406	14	of	of	ADP
taxlaw-12713	1406	15	such	such	DET
taxlaw-12713	1406	16	a	a	DET
taxlaw-12713	1406	17	shift	shift	NOUN
taxlaw-12713	1406	18	.	.	PUNCT
taxlaw-12713	1407	1	additionally	additionally	ADV
taxlaw-12713	1407	2	,	,	PUNCT
taxlaw-12713	1407	3	adopting	adopt	VERB
taxlaw-12713	1407	4	a	a	DET
taxlaw-12713	1407	5	more	more	ADV
taxlaw-12713	1407	6	rule	rule	NOUN
taxlaw-12713	1407	7	-	-	PUNCT
taxlaw-12713	1407	8	based	base	VERB
taxlaw-12713	1407	9	regime	regime	NOUN
taxlaw-12713	1407	10	should	should	AUX
taxlaw-12713	1407	11	importantly	importantly	ADV
taxlaw-12713	1407	12	help	help	VERB
taxlaw-12713	1407	13	to	to	PART
taxlaw-12713	1407	14	protect	protect	VERB
taxlaw-12713	1407	15	the	the	DET
taxlaw-12713	1407	16	irs	irs	PROPN
taxlaw-12713	1407	17	against	against	ADP
taxlaw-12713	1407	18	charges	charge	NOUN
taxlaw-12713	1407	19	of	of	ADP
taxlaw-12713	1407	20	acting	act	VERB
taxlaw-12713	1407	21	politically	politically	ADV
taxlaw-12713	1407	22	because	because	SCONJ
taxlaw-12713	1407	23	the	the	DET
taxlaw-12713	1407	24	rules	rule	NOUN
taxlaw-12713	1407	25	and	and	CCONJ
taxlaw-12713	1407	26	decisions	decision	NOUN
taxlaw-12713	1407	27	would	would	AUX
taxlaw-12713	1407	28	be	be	AUX
taxlaw-12713	1407	29	more	more	ADV
taxlaw-12713	1407	30	transparent	transparent	ADJ
taxlaw-12713	1407	31	than	than	SCONJ
taxlaw-12713	1407	32	is	be	AUX
taxlaw-12713	1407	33	currently	currently	ADV
taxlaw-12713	1407	34	the	the	DET
taxlaw-12713	1407	35	case	case	NOUN
taxlaw-12713	1407	36	.	.	PUNCT
taxlaw-12713	1408	1	the	the	DET
taxlaw-12713	1408	2	irs	irs	PROPN
taxlaw-12713	1408	3	should	should	AUX
taxlaw-12713	1408	4	make	make	VERB
taxlaw-12713	1408	5	no	no	DET
taxlaw-12713	1408	6	mistake	mistake	NOUN
taxlaw-12713	1408	7	that	that	SCONJ
taxlaw-12713	1408	8	this	this	PRON
taxlaw-12713	1408	9	is	be	AUX
taxlaw-12713	1408	10	some	some	DET
taxlaw-12713	1408	11	panacea	panacea	NOUN
taxlaw-12713	1408	12	against	against	ADP
taxlaw-12713	1408	13	such	such	ADJ
taxlaw-12713	1408	14	charges	charge	NOUN
taxlaw-12713	1408	15	,	,	PUNCT
taxlaw-12713	1408	16	but	but	CCONJ
taxlaw-12713	1408	17	only	only	ADV
taxlaw-12713	1408	18	protection	protection	NOUN
taxlaw-12713	1408	19	.	.	PUNCT
taxlaw-12713	1409	1	many	many	ADJ
taxlaw-12713	1409	2	conservatives	conservative	NOUN
taxlaw-12713	1409	3	today	today	NOUN
taxlaw-12713	1409	4	object	object	VERB
taxlaw-12713	1409	5	to	to	ADP
taxlaw-12713	1409	6	the	the	DET
taxlaw-12713	1409	7	rules	rule	NOUN
taxlaw-12713	1409	8	limiting	limit	VERB
taxlaw-12713	1409	9	campaign	campaign	NOUN
taxlaw-12713	1409	10	and	and	CCONJ
taxlaw-12713	1409	11	lobbying	lobbying	NOUN
taxlaw-12713	1409	12	activities	activity	NOUN
taxlaw-12713	1409	13	of	of	ADP
taxlaw-12713	1409	14	411	411	NUM
taxlaw-12713	1409	15	see	see	NOUN
taxlaw-12713	1409	16	,	,	PUNCT
taxlaw-12713	1409	17	e.g.	e.g.	ADV
taxlaw-12713	1409	18	,	,	PUNCT
taxlaw-12713	1409	19	mark	mark	PROPN
taxlaw-12713	1409	20	a.	a.	PROPN
taxlaw-12713	1409	21	hall	hall	PROPN
taxlaw-12713	1409	22	&	&	CCONJ
taxlaw-12713	1409	23	john	john	PROPN
taxlaw-12713	1409	24	d.	d.	PROPN
taxlaw-12713	1409	25	colombo	colombo	PROPN
taxlaw-12713	1409	26	,	,	PUNCT
taxlaw-12713	1409	27	the	the	DET
taxlaw-12713	1409	28	charitable	charitable	ADJ
taxlaw-12713	1409	29	status	status	NOUN
taxlaw-12713	1409	30	of	of	ADP
taxlaw-12713	1409	31	nonprofit	nonprofit	ADJ
taxlaw-12713	1409	32	hospitals	hospital	NOUN
taxlaw-12713	1409	33	:	:	PUNCT
taxlaw-12713	1409	34	toward	toward	ADP
taxlaw-12713	1409	35	a	a	DET
taxlaw-12713	1409	36	donative	donative	ADJ
taxlaw-12713	1409	37	theory	theory	NOUN
taxlaw-12713	1409	38	of	of	ADP
taxlaw-12713	1409	39	tax	tax	NOUN
taxlaw-12713	1409	40	exemption	exemption	NOUN
taxlaw-12713	1409	41	,	,	PUNCT
taxlaw-12713	1409	42	66	66	NUM
taxlaw-12713	1409	43	wash	wash	NOUN
taxlaw-12713	1409	44	.	.	PUNCT
taxlaw-12713	1410	1	l.	l.	PROPN
taxlaw-12713	1410	2	rev	rev	AUX
taxlaw-12713	1410	3	.	.	PROPN
taxlaw-12713	1410	4	307	307	NUM
taxlaw-12713	1410	5	,	,	PUNCT
taxlaw-12713	1410	6	405	405	NUM
taxlaw-12713	1410	7	(	(	PUNCT
taxlaw-12713	1410	8	1991	1991	NUM
taxlaw-12713	1410	9	)	)	PUNCT
taxlaw-12713	1410	10	(	(	PUNCT
taxlaw-12713	1410	11	questioning	question	VERB
taxlaw-12713	1410	12	the	the	DET
taxlaw-12713	1410	13	correctness	correctness	NOUN
taxlaw-12713	1410	14	of	of	ADP
taxlaw-12713	1410	15	hospitals	hospital	NOUN
taxlaw-12713	1410	16	receiving	receive	VERB
taxlaw-12713	1410	17	charitable	charitable	ADJ
taxlaw-12713	1410	18	status	status	NOUN
taxlaw-12713	1410	19	under	under	ADP
taxlaw-12713	1410	20	i.r.c	i.r.c	NOUN
taxlaw-12713	1410	21	.	.	PUNCT
taxlaw-12713	1411	1	§	§	PROPN
taxlaw-12713	1411	2	501(c)(3	501(c)(3	NUM
taxlaw-12713	1411	3	)	)	PUNCT
taxlaw-12713	1411	4	and	and	CCONJ
taxlaw-12713	1411	5	proposing	propose	VERB
taxlaw-12713	1411	6	a	a	DET
taxlaw-12713	1411	7	new	new	ADJ
taxlaw-12713	1411	8	theory	theory	NOUN
taxlaw-12713	1411	9	of	of	ADP
taxlaw-12713	1411	10	exemption	exemption	NOUN
taxlaw-12713	1411	11	for	for	ADP
taxlaw-12713	1411	12	charity	charity	NOUN
taxlaw-12713	1411	13	that	that	PRON
taxlaw-12713	1411	14	would	would	AUX
taxlaw-12713	1411	15	exclude	exclude	VERB
taxlaw-12713	1411	16	many	many	ADJ
taxlaw-12713	1411	17	hospitals	hospital	NOUN
taxlaw-12713	1411	18	from	from	ADP
taxlaw-12713	1411	19	exemption	exemption	NOUN
taxlaw-12713	1411	20	status	status	NOUN
taxlaw-12713	1411	21	)	)	PUNCT
taxlaw-12713	1411	22	;	;	PUNCT
taxlaw-12713	1411	23	hansmann	hansmann	NOUN
taxlaw-12713	1411	24	,	,	PUNCT
taxlaw-12713	1411	25	supra	supra	PROPN
taxlaw-12713	1411	26	note	note	PROPN
taxlaw-12713	1411	27	17	17	NUM
taxlaw-12713	1411	28	,	,	PUNCT
taxlaw-12713	1411	29	at	at	ADP
taxlaw-12713	1411	30	70	70	NUM
taxlaw-12713	1411	31	(	(	PUNCT
taxlaw-12713	1411	32	“	"	PUNCT
taxlaw-12713	1411	33	it	it	PRON
taxlaw-12713	1411	34	is	be	AUX
taxlaw-12713	1411	35	not	not	PART
taxlaw-12713	1411	36	clear	clear	ADJ
taxlaw-12713	1411	37	that	that	SCONJ
taxlaw-12713	1411	38	this	this	DET
taxlaw-12713	1411	39	theory	theory	NOUN
taxlaw-12713	1411	40	helps	help	VERB
taxlaw-12713	1411	41	to	to	PART
taxlaw-12713	1411	42	justify	justify	VERB
taxlaw-12713	1411	43	the	the	DET
taxlaw-12713	1411	44	exemption	exemption	NOUN
taxlaw-12713	1411	45	in	in	ADP
taxlaw-12713	1411	46	such	such	ADJ
taxlaw-12713	1411	47	important	important	ADJ
taxlaw-12713	1411	48	fields	field	NOUN
taxlaw-12713	1411	49	as	as	ADP
taxlaw-12713	1411	50	hospital	hospital	NOUN
taxlaw-12713	1411	51	care	care	NOUN
taxlaw-12713	1411	52	,	,	PUNCT
taxlaw-12713	1411	53	where	where	SCONJ
taxlaw-12713	1411	54	the	the	DET
taxlaw-12713	1411	55	contract	contract	NOUN
taxlaw-12713	1411	56	failure	failure	NOUN
taxlaw-12713	1411	57	theory	theory	NOUN
taxlaw-12713	1411	58	of	of	ADP
taxlaw-12713	1411	59	nonprofits	nonprofit	NOUN
taxlaw-12713	1411	60	seems	seem	VERB
taxlaw-12713	1411	61	weakest	weak	ADJ
taxlaw-12713	1411	62	.	.	PUNCT
taxlaw-12713	1412	1	"	"	PUNCT
taxlaw-12713	1412	2	)	)	PUNCT
taxlaw-12713	1412	3	.	.	PUNCT
taxlaw-12713	1413	1	412	412	NUM
taxlaw-12713	1413	2	see	see	VERB
taxlaw-12713	1413	3	hackney	hackney	PROPN
taxlaw-12713	1413	4	,	,	PUNCT
taxlaw-12713	1413	5	supra	supra	PROPN
taxlaw-12713	1413	6	note	note	PROPN
taxlaw-12713	1413	7	183	183	NUM
taxlaw-12713	1413	8	(	(	PUNCT
taxlaw-12713	1413	9	suggesting	suggest	VERB
taxlaw-12713	1413	10	on	on	ADP
taxlaw-12713	1413	11	a	a	DET
taxlaw-12713	1413	12	democratic	democratic	ADJ
taxlaw-12713	1413	13	basis	basis	NOUN
taxlaw-12713	1413	14	congress	congress	PROPN
taxlaw-12713	1413	15	consider	consider	VERB
taxlaw-12713	1413	16	eliminating	eliminate	VERB
taxlaw-12713	1413	17	private	private	ADJ
taxlaw-12713	1413	18	foundations	foundation	NOUN
taxlaw-12713	1413	19	because	because	SCONJ
taxlaw-12713	1413	20	inherently	inherently	ADV
taxlaw-12713	1413	21	private	private	ADJ
taxlaw-12713	1413	22	activity	activity	NOUN
taxlaw-12713	1413	23	that	that	PRON
taxlaw-12713	1413	24	supports	support	VERB
taxlaw-12713	1413	25	wealthy	wealthy	ADJ
taxlaw-12713	1413	26	interests	interest	NOUN
taxlaw-12713	1413	27	alone	alone	ADV
taxlaw-12713	1413	28	)	)	PUNCT
taxlaw-12713	1413	29	.	.	PUNCT
taxlaw-12713	1414	1	413	413	NUM
taxlaw-12713	1414	2	hackney	hackney	PROPN
taxlaw-12713	1414	3	,	,	PUNCT
taxlaw-12713	1414	4	supra	supra	PROPN
taxlaw-12713	1414	5	note	note	PROPN
taxlaw-12713	1414	6	366	366	NUM
taxlaw-12713	1414	7	.	.	PUNCT
taxlaw-12713	1415	1	414	414	NUM
taxlaw-12713	1416	1	i	i	NOUN
taxlaw-12713	1416	2	d.	d.	PROPN
taxlaw-12713	1416	3	2024	2024	NUM
taxlaw-12713	1416	4	]	]	PUNCT
taxlaw-12713	1416	5	keep	keep	VERB
taxlaw-12713	1416	6	charitable	charitable	ADJ
taxlaw-12713	1416	7	oversight	oversight	NOUN
taxlaw-12713	1416	8	185	185	NUM
taxlaw-12713	1416	9	charitable	charitable	ADJ
taxlaw-12713	1416	10	organizations	organization	NOUN
taxlaw-12713	1416	11	.	.	PUNCT
taxlaw-12713	1417	1	assuming	assume	VERB
taxlaw-12713	1417	2	they	they	PRON
taxlaw-12713	1417	3	continue	continue	VERB
taxlaw-12713	1417	4	to	to	PART
taxlaw-12713	1417	5	disagree	disagree	VERB
taxlaw-12713	1417	6	with	with	ADP
taxlaw-12713	1417	7	the	the	DET
taxlaw-12713	1417	8	rules	rule	NOUN
taxlaw-12713	1417	9	on	on	ADP
taxlaw-12713	1417	10	that	that	DET
taxlaw-12713	1417	11	front	front	NOUN
taxlaw-12713	1417	12	,	,	PUNCT
taxlaw-12713	1417	13	they	they	PRON
taxlaw-12713	1417	14	are	be	AUX
taxlaw-12713	1417	15	likely	likely	ADJ
taxlaw-12713	1417	16	to	to	PART
taxlaw-12713	1417	17	find	find	VERB
taxlaw-12713	1417	18	trouble	trouble	NOUN
taxlaw-12713	1417	19	with	with	ADP
taxlaw-12713	1417	20	the	the	DET
taxlaw-12713	1417	21	irs	irs	PROPN
taxlaw-12713	1417	22	enforcing	enforce	VERB
taxlaw-12713	1417	23	such	such	ADJ
taxlaw-12713	1417	24	rules	rule	NOUN
taxlaw-12713	1417	25	.	.	PUNCT
taxlaw-12713	1418	1	nevertheless	nevertheless	ADV
taxlaw-12713	1418	2	,	,	PUNCT
taxlaw-12713	1418	3	if	if	SCONJ
taxlaw-12713	1418	4	the	the	DET
taxlaw-12713	1418	5	rules	rule	NOUN
taxlaw-12713	1418	6	are	be	AUX
taxlaw-12713	1418	7	clearer	clear	ADJ
taxlaw-12713	1418	8	,	,	PUNCT
taxlaw-12713	1418	9	the	the	DET
taxlaw-12713	1418	10	irs	irs	PROPN
taxlaw-12713	1418	11	has	have	VERB
taxlaw-12713	1418	12	a	a	DET
taxlaw-12713	1418	13	much	much	ADV
taxlaw-12713	1418	14	stronger	strong	ADJ
taxlaw-12713	1418	15	fallback	fallback	NOUN
taxlaw-12713	1418	16	position	position	NOUN
taxlaw-12713	1418	17	should	should	AUX
taxlaw-12713	1418	18	it	it	PRON
taxlaw-12713	1418	19	be	be	AUX
taxlaw-12713	1418	20	investigated	investigate	VERB
taxlaw-12713	1418	21	again	again	ADV
taxlaw-12713	1418	22	.	.	PUNCT
taxlaw-12713	1419	1	it	it	PRON
taxlaw-12713	1419	2	would	would	AUX
taxlaw-12713	1419	3	be	be	AUX
taxlaw-12713	1419	4	harder	hard	ADJ
taxlaw-12713	1419	5	for	for	SCONJ
taxlaw-12713	1419	6	the	the	DET
taxlaw-12713	1419	7	critics	critic	NOUN
taxlaw-12713	1419	8	to	to	PART
taxlaw-12713	1419	9	allege	allege	VERB
taxlaw-12713	1419	10	bias	bias	NOUN
taxlaw-12713	1419	11	with	with	ADP
taxlaw-12713	1419	12	clearer	clear	ADJ
taxlaw-12713	1419	13	rules	rule	NOUN
taxlaw-12713	1419	14	.	.	PUNCT
taxlaw-12713	1420	1	finally	finally	ADV
taxlaw-12713	1420	2	,	,	PUNCT
taxlaw-12713	1420	3	the	the	DET
taxlaw-12713	1420	4	irs	irs	PROPN
taxlaw-12713	1420	5	needs	need	VERB
taxlaw-12713	1420	6	to	to	PART
taxlaw-12713	1420	7	continue	continue	VERB
taxlaw-12713	1420	8	to	to	PART
taxlaw-12713	1420	9	use	use	VERB
taxlaw-12713	1420	10	data	datum	NOUN
taxlaw-12713	1420	11	and	and	CCONJ
taxlaw-12713	1420	12	electronic	electronic	ADJ
taxlaw-12713	1420	13	means	mean	NOUN
taxlaw-12713	1420	14	to	to	PART
taxlaw-12713	1420	15	hone	hone	VERB
taxlaw-12713	1420	16	its	its	PRON
taxlaw-12713	1420	17	enforcement	enforcement	NOUN
taxlaw-12713	1420	18	choices	choice	NOUN
taxlaw-12713	1420	19	.	.	PUNCT
taxlaw-12713	1421	1	the	the	DET
taxlaw-12713	1421	2	data	datum	NOUN
taxlaw-12713	1421	3	will	will	AUX
taxlaw-12713	1421	4	need	need	VERB
taxlaw-12713	1421	5	to	to	PART
taxlaw-12713	1421	6	be	be	AUX
taxlaw-12713	1421	7	better	well	ADJ
taxlaw-12713	1421	8	,	,	PUNCT
taxlaw-12713	1421	9	though	though	ADV
taxlaw-12713	1421	10	.	.	PUNCT
taxlaw-12713	1422	1	this	this	PRON
taxlaw-12713	1422	2	means	mean	VERB
taxlaw-12713	1422	3	it	it	PRON
taxlaw-12713	1422	4	will	will	AUX
taxlaw-12713	1422	5	need	need	VERB
taxlaw-12713	1422	6	to	to	PART
taxlaw-12713	1422	7	define	define	VERB
taxlaw-12713	1422	8	the	the	DET
taxlaw-12713	1422	9	information	information	NOUN
taxlaw-12713	1422	10	it	it	PRON
taxlaw-12713	1422	11	collects	collect	VERB
taxlaw-12713	1422	12	on	on	ADP
taxlaw-12713	1422	13	the	the	DET
taxlaw-12713	1422	14	form	form	NOUN
taxlaw-12713	1422	15	990	990	NUM
taxlaw-12713	1422	16	much	much	ADV
taxlaw-12713	1422	17	more	more	ADV
taxlaw-12713	1422	18	directly	directly	ADV
taxlaw-12713	1422	19	so	so	SCONJ
taxlaw-12713	1422	20	that	that	SCONJ
taxlaw-12713	1422	21	when	when	SCONJ
taxlaw-12713	1422	22	people	people	NOUN
taxlaw-12713	1422	23	report	report	VERB
taxlaw-12713	1422	24	on	on	ADP
taxlaw-12713	1422	25	the	the	DET
taxlaw-12713	1422	26	form	form	NOUN
taxlaw-12713	1422	27	990	990	NUM
taxlaw-12713	1422	28	we	we	PRON
taxlaw-12713	1422	29	are	be	AUX
taxlaw-12713	1422	30	much	much	ADV
taxlaw-12713	1422	31	more	more	ADV
taxlaw-12713	1422	32	likely	likely	ADJ
taxlaw-12713	1422	33	to	to	PART
taxlaw-12713	1422	34	be	be	AUX
taxlaw-12713	1422	35	comparing	compare	VERB
taxlaw-12713	1422	36	apples	apple	NOUN
taxlaw-12713	1422	37	to	to	ADP
taxlaw-12713	1422	38	apples	apple	NOUN
taxlaw-12713	1422	39	.	.	PUNCT
taxlaw-12713	1423	1	professor	professor	NOUN
taxlaw-12713	1423	2	mayer	mayer	PROPN
taxlaw-12713	1423	3	has	have	AUX
taxlaw-12713	1423	4	detailed	detail	VERB
taxlaw-12713	1423	5	what	what	PRON
taxlaw-12713	1423	6	we	we	PRON
taxlaw-12713	1423	7	can	can	AUX
taxlaw-12713	1423	8	see	see	VERB
taxlaw-12713	1423	9	from	from	ADP
taxlaw-12713	1423	10	the	the	DET
taxlaw-12713	1423	11	public	public	ADJ
taxlaw-12713	1423	12	record	record	NOUN
taxlaw-12713	1423	13	about	about	ADP
taxlaw-12713	1423	14	the	the	DET
taxlaw-12713	1423	15	forays	foray	NOUN
taxlaw-12713	1423	16	of	of	ADP
taxlaw-12713	1423	17	the	the	DET
taxlaw-12713	1423	18	irs	irs	PROPN
taxlaw-12713	1423	19	into	into	ADP
taxlaw-12713	1423	20	using	use	VERB
taxlaw-12713	1423	21	big	big	ADJ
taxlaw-12713	1423	22	data.415	data.415	NOUN
taxlaw-12713	1423	23	one	one	NUM
taxlaw-12713	1423	24	thing	thing	NOUN
taxlaw-12713	1423	25	that	that	PRON
taxlaw-12713	1423	26	comes	come	VERB
taxlaw-12713	1423	27	through	through	ADP
taxlaw-12713	1423	28	in	in	ADP
taxlaw-12713	1423	29	mayer	mayer	PROPN
taxlaw-12713	1423	30	’s	’s	PART
taxlaw-12713	1423	31	terrific	terrific	ADJ
taxlaw-12713	1423	32	article	article	NOUN
taxlaw-12713	1423	33	is	be	AUX
taxlaw-12713	1423	34	that	that	SCONJ
taxlaw-12713	1423	35	big	big	ADJ
taxlaw-12713	1423	36	data	datum	NOUN
taxlaw-12713	1423	37	is	be	AUX
taxlaw-12713	1423	38	no	no	DET
taxlaw-12713	1423	39	panacea	panacea	NOUN
taxlaw-12713	1423	40	for	for	ADP
taxlaw-12713	1423	41	an	an	DET
taxlaw-12713	1423	42	underresourced	underresourced	ADJ
taxlaw-12713	1423	43	agency.416	agency.416	ADJ
taxlaw-12713	1423	44	key	key	ADJ
taxlaw-12713	1423	45	problems	problem	NOUN
taxlaw-12713	1423	46	,	,	PUNCT
taxlaw-12713	1423	47	though	though	ADV
taxlaw-12713	1423	48	,	,	PUNCT
taxlaw-12713	1423	49	are	be	AUX
taxlaw-12713	1423	50	getting	get	VERB
taxlaw-12713	1423	51	it	it	PRON
taxlaw-12713	1423	52	wrong	wrong	ADJ
taxlaw-12713	1423	53	based	base	VERB
taxlaw-12713	1423	54	on	on	ADP
taxlaw-12713	1423	55	bad	bad	ADJ
taxlaw-12713	1423	56	data	datum	NOUN
taxlaw-12713	1423	57	or	or	CCONJ
taxlaw-12713	1423	58	misuse	misuse	NOUN
taxlaw-12713	1423	59	or	or	CCONJ
taxlaw-12713	1423	60	misanalysis	misanalysis	NOUN
taxlaw-12713	1423	61	of	of	ADP
taxlaw-12713	1423	62	the	the	DET
taxlaw-12713	1423	63	data	datum	NOUN
taxlaw-12713	1423	64	.	.	PUNCT
taxlaw-12713	1424	1	the	the	DET
taxlaw-12713	1424	2	most	most	ADV
taxlaw-12713	1424	3	significant	significant	ADJ
taxlaw-12713	1424	4	problems	problem	NOUN
taxlaw-12713	1424	5	,	,	PUNCT
taxlaw-12713	1424	6	though	though	ADV
taxlaw-12713	1424	7	,	,	PUNCT
taxlaw-12713	1424	8	are	be	AUX
taxlaw-12713	1424	9	the	the	DET
taxlaw-12713	1424	10	increased	increase	VERB
taxlaw-12713	1424	11	harm	harm	NOUN
taxlaw-12713	1424	12	to	to	ADP
taxlaw-12713	1424	13	privacy	privacy	NOUN
taxlaw-12713	1424	14	and	and	CCONJ
taxlaw-12713	1424	15	potential	potential	ADJ
taxlaw-12713	1424	16	big	big	ADJ
taxlaw-12713	1424	17	government	government	NOUN
taxlaw-12713	1424	18	overreach	overreach	NOUN
taxlaw-12713	1424	19	.	.	PUNCT
taxlaw-12713	1425	1	still	still	ADV
taxlaw-12713	1425	2	,	,	PUNCT
taxlaw-12713	1425	3	improving	improve	VERB
taxlaw-12713	1425	4	form	form	NOUN
taxlaw-12713	1425	5	990	990	NUM
taxlaw-12713	1425	6	information	information	NOUN
taxlaw-12713	1425	7	collection	collection	NOUN
taxlaw-12713	1425	8	,	,	PUNCT
taxlaw-12713	1425	9	as	as	ADV
taxlaw-12713	1425	10	well	well	ADV
taxlaw-12713	1425	11	as	as	ADP
taxlaw-12713	1425	12	searches	search	NOUN
taxlaw-12713	1425	13	of	of	ADP
taxlaw-12713	1425	14	its	its	PRON
taxlaw-12713	1425	15	information	information	NOUN
taxlaw-12713	1425	16	,	,	PUNCT
taxlaw-12713	1425	17	should	should	AUX
taxlaw-12713	1425	18	redound	redound	VERB
taxlaw-12713	1425	19	to	to	ADP
taxlaw-12713	1425	20	better	well	ADJ
taxlaw-12713	1425	21	regulation	regulation	NOUN
taxlaw-12713	1425	22	of	of	ADP
taxlaw-12713	1425	23	the	the	DET
taxlaw-12713	1425	24	sector	sector	NOUN
taxlaw-12713	1425	25	.	.	PUNCT
taxlaw-12713	1426	1	good	good	ADJ
taxlaw-12713	1426	2	financial	financial	ADJ
taxlaw-12713	1426	3	information	information	NOUN
taxlaw-12713	1426	4	is	be	AUX
taxlaw-12713	1426	5	likely	likely	ADJ
taxlaw-12713	1426	6	even	even	ADV
taxlaw-12713	1426	7	more	more	ADV
taxlaw-12713	1426	8	important	important	ADJ
taxlaw-12713	1426	9	in	in	ADP
taxlaw-12713	1426	10	nonprofit	nonprofit	ADJ
taxlaw-12713	1426	11	management	management	NOUN
taxlaw-12713	1426	12	as	as	SCONJ
taxlaw-12713	1426	13	compared	compare	VERB
taxlaw-12713	1426	14	to	to	ADP
taxlaw-12713	1426	15	the	the	DET
taxlaw-12713	1426	16	for	for	ADP
taxlaw-12713	1426	17	-	-	PUNCT
taxlaw-12713	1426	18	profit	profit	NOUN
taxlaw-12713	1426	19	context.417	context.417	ADJ
taxlaw-12713	1426	20	literature	literature	NOUN
taxlaw-12713	1426	21	in	in	ADP
taxlaw-12713	1426	22	this	this	DET
taxlaw-12713	1426	23	area	area	NOUN
taxlaw-12713	1426	24	,	,	PUNCT
taxlaw-12713	1426	25	though	though	ADV
taxlaw-12713	1426	26	,	,	PUNCT
taxlaw-12713	1426	27	is	be	AUX
taxlaw-12713	1426	28	not	not	PART
taxlaw-12713	1426	29	that	that	DET
taxlaw-12713	1426	30	old.418	old.418	NOUN
taxlaw-12713	1426	31	nevertheless	nevertheless	ADV
taxlaw-12713	1426	32	,	,	PUNCT
taxlaw-12713	1426	33	accounting	accounting	NOUN
taxlaw-12713	1426	34	literature	literature	NOUN
taxlaw-12713	1426	35	suggests	suggest	VERB
taxlaw-12713	1426	36	that	that	SCONJ
taxlaw-12713	1426	37	“	"	PUNCT
taxlaw-12713	1426	38	accounting	accounting	NOUN
taxlaw-12713	1426	39	measures	measure	NOUN
taxlaw-12713	1426	40	to	to	PART
taxlaw-12713	1426	41	ensure	ensure	VERB
taxlaw-12713	1426	42	stewardship	stewardship	NOUN
taxlaw-12713	1426	43	of	of	ADP
taxlaw-12713	1426	44	contributed	contribute	VERB
taxlaw-12713	1426	45	resources	resource	NOUN
taxlaw-12713	1426	46	”	"	PUNCT
taxlaw-12713	1426	47	can	can	AUX
taxlaw-12713	1426	48	mitigate	mitigate	VERB
taxlaw-12713	1426	49	the	the	DET
taxlaw-12713	1426	50	natural	natural	ADJ
taxlaw-12713	1426	51	danger	danger	NOUN
taxlaw-12713	1426	52	of	of	ADP
taxlaw-12713	1426	53	agents	agent	NOUN
taxlaw-12713	1426	54	without	without	ADP
taxlaw-12713	1426	55	principals.419	principals.419	PROPN
taxlaw-12713	1426	56	v.	v.	ADP
taxlaw-12713	1426	57	conclusion	conclusion	NOUN
taxlaw-12713	1426	58	charitable	charitable	ADJ
taxlaw-12713	1426	59	regulation	regulation	NOUN
taxlaw-12713	1426	60	in	in	ADP
taxlaw-12713	1426	61	the	the	DET
taxlaw-12713	1426	62	united	united	PROPN
taxlaw-12713	1426	63	states	states	PROPN
taxlaw-12713	1426	64	is	be	AUX
taxlaw-12713	1426	65	failing	fail	VERB
taxlaw-12713	1426	66	.	.	PUNCT
taxlaw-12713	1427	1	the	the	DET
taxlaw-12713	1427	2	states	state	NOUN
taxlaw-12713	1427	3	do	do	AUX
taxlaw-12713	1427	4	not	not	PART
taxlaw-12713	1427	5	put	put	VERB
taxlaw-12713	1427	6	resources	resource	NOUN
taxlaw-12713	1427	7	towards	towards	ADP
taxlaw-12713	1427	8	its	its	PRON
taxlaw-12713	1427	9	regulation	regulation	NOUN
taxlaw-12713	1427	10	,	,	PUNCT
taxlaw-12713	1427	11	and	and	CCONJ
taxlaw-12713	1427	12	when	when	SCONJ
taxlaw-12713	1427	13	they	they	PRON
taxlaw-12713	1427	14	do	do	VERB
taxlaw-12713	1427	15	,	,	PUNCT
taxlaw-12713	1427	16	it	it	PRON
taxlaw-12713	1427	17	can	can	AUX
taxlaw-12713	1427	18	appear	appear	VERB
taxlaw-12713	1427	19	to	to	PART
taxlaw-12713	1427	20	be	be	AUX
taxlaw-12713	1427	21	politically	politically	ADV
taxlaw-12713	1427	22	motivated	motivate	VERB
taxlaw-12713	1427	23	.	.	PUNCT
taxlaw-12713	1428	1	congress	congress	PROPN
taxlaw-12713	1428	2	has	have	AUX
taxlaw-12713	1428	3	refused	refuse	VERB
taxlaw-12713	1428	4	to	to	PART
taxlaw-12713	1428	5	fund	fund	VERB
taxlaw-12713	1428	6	the	the	DET
taxlaw-12713	1428	7	irs	irs	PROPN
taxlaw-12713	1428	8	charitable	charitable	ADJ
taxlaw-12713	1428	9	regulatory	regulatory	ADJ
taxlaw-12713	1428	10	function	function	NOUN
taxlaw-12713	1428	11	at	at	ADP
taxlaw-12713	1428	12	close	close	ADV
taxlaw-12713	1428	13	to	to	ADP
taxlaw-12713	1428	14	a	a	DET
taxlaw-12713	1428	15	level	level	NOUN
taxlaw-12713	1428	16	where	where	SCONJ
taxlaw-12713	1428	17	it	it	PRON
taxlaw-12713	1428	18	could	could	AUX
taxlaw-12713	1428	19	be	be	AUX
taxlaw-12713	1428	20	a	a	DET
taxlaw-12713	1428	21	force	force	NOUN
taxlaw-12713	1428	22	in	in	ADP
taxlaw-12713	1428	23	the	the	DET
taxlaw-12713	1428	24	oversight	oversight	NOUN
taxlaw-12713	1428	25	of	of	ADP
taxlaw-12713	1428	26	charity	charity	NOUN
taxlaw-12713	1428	27	.	.	PUNCT
taxlaw-12713	1429	1	additionally	additionally	ADV
taxlaw-12713	1429	2	,	,	PUNCT
taxlaw-12713	1429	3	the	the	DET
taxlaw-12713	1429	4	irs	irs	PROPN
taxlaw-12713	1429	5	,	,	PUNCT
taxlaw-12713	1429	6	as	as	ADP
taxlaw-12713	1429	7	a	a	DET
taxlaw-12713	1429	8	tax	tax	NOUN
taxlaw-12713	1429	9	authority	authority	NOUN
taxlaw-12713	1429	10	,	,	PUNCT
taxlaw-12713	1429	11	does	do	AUX
taxlaw-12713	1429	12	not	not	PART
taxlaw-12713	1429	13	fulfill	fulfill	VERB
taxlaw-12713	1429	14	our	our	PRON
taxlaw-12713	1429	15	natural	natural	ADJ
taxlaw-12713	1429	16	conception	conception	NOUN
taxlaw-12713	1429	17	of	of	ADP
taxlaw-12713	1429	18	a	a	DET
taxlaw-12713	1429	19	governance	governance	NOUN
taxlaw-12713	1429	20	regulator	regulator	NOUN
taxlaw-12713	1429	21	.	.	PUNCT
taxlaw-12713	1430	1	its	its	PRON
taxlaw-12713	1430	2	focus	focus	NOUN
taxlaw-12713	1430	3	is	be	AUX
taxlaw-12713	1430	4	the	the	DET
taxlaw-12713	1430	5	collection	collection	NOUN
taxlaw-12713	1430	6	of	of	ADP
taxlaw-12713	1430	7	revenue	revenue	NOUN
taxlaw-12713	1430	8	and	and	CCONJ
taxlaw-12713	1430	9	so	so	ADV
taxlaw-12713	1430	10	its	its	PRON
taxlaw-12713	1430	11	regulatory	regulatory	ADJ
taxlaw-12713	1430	12	schedule	schedule	NOUN
taxlaw-12713	1430	13	falls	fall	VERB
taxlaw-12713	1430	14	on	on	ADP
taxlaw-12713	1430	15	a	a	DET
taxlaw-12713	1430	16	tax	tax	NOUN
taxlaw-12713	1430	17	timeline	timeline	NOUN
taxlaw-12713	1430	18	,	,	PUNCT
taxlaw-12713	1430	19	not	not	PART
taxlaw-12713	1430	20	a	a	DET
taxlaw-12713	1430	21	governance	governance	NOUN
taxlaw-12713	1430	22	enforcement	enforcement	NOUN
taxlaw-12713	1430	23	timeline	timeline	NOUN
taxlaw-12713	1430	24	.	.	PUNCT
taxlaw-12713	1431	1	furthermore	furthermore	ADV
taxlaw-12713	1431	2	,	,	PUNCT
taxlaw-12713	1431	3	republicans	republican	NOUN
taxlaw-12713	1431	4	have	have	AUX
taxlaw-12713	1431	5	conducted	conduct	VERB
taxlaw-12713	1431	6	a	a	DET
taxlaw-12713	1431	7	coordinated	coordinated	ADJ
taxlaw-12713	1431	8	attack	attack	NOUN
taxlaw-12713	1431	9	on	on	ADP
taxlaw-12713	1431	10	the	the	DET
taxlaw-12713	1431	11	irs	irs	PROPN
taxlaw-12713	1431	12	with	with	ADP
taxlaw-12713	1431	13	a	a	DET
taxlaw-12713	1431	14	focus	focus	NOUN
taxlaw-12713	1431	15	on	on	ADP
taxlaw-12713	1431	16	its	its	PRON
taxlaw-12713	1431	17	charity	charity	NOUN
taxlaw-12713	1431	18	regulation	regulation	NOUN
taxlaw-12713	1431	19	division	division	NOUN
taxlaw-12713	1431	20	,	,	PUNCT
taxlaw-12713	1431	21	trying	try	VERB
taxlaw-12713	1431	22	to	to	PART
taxlaw-12713	1431	23	undermine	undermine	VERB
taxlaw-12713	1431	24	the	the	DET
taxlaw-12713	1431	25	agency	agency	NOUN
taxlaw-12713	1431	26	’s	’s	PART
taxlaw-12713	1431	27	ability	ability	NOUN
taxlaw-12713	1431	28	to	to	PART
taxlaw-12713	1431	29	collect	collect	VERB
taxlaw-12713	1431	30	the	the	DET
taxlaw-12713	1431	31	revenue	revenue	NOUN
taxlaw-12713	1431	32	.	.	PUNCT
taxlaw-12713	1432	1	in	in	ADP
taxlaw-12713	1432	2	this	this	DET
taxlaw-12713	1432	3	environment	environment	NOUN
taxlaw-12713	1432	4	,	,	PUNCT
taxlaw-12713	1432	5	critics	critic	NOUN
taxlaw-12713	1432	6	are	be	AUX
taxlaw-12713	1432	7	recommending	recommend	VERB
taxlaw-12713	1432	8	congress	congress	PROPN
taxlaw-12713	1432	9	move	move	VERB
taxlaw-12713	1432	10	national	national	ADJ
taxlaw-12713	1432	11	charity	charity	NOUN
taxlaw-12713	1432	12	regulation	regulation	NOUN
taxlaw-12713	1432	13	from	from	ADP
taxlaw-12713	1432	14	the	the	DET
taxlaw-12713	1432	15	irs	irs	PROPN
taxlaw-12713	1432	16	to	to	ADP
taxlaw-12713	1432	17	some	some	DET
taxlaw-12713	1432	18	other	other	ADJ
taxlaw-12713	1432	19	national	national	ADJ
taxlaw-12713	1432	20	agency	agency	NOUN
taxlaw-12713	1432	21	.	.	PUNCT
taxlaw-12713	1433	1	though	though	SCONJ
taxlaw-12713	1433	2	they	they	PRON
taxlaw-12713	1433	3	make	make	VERB
taxlaw-12713	1433	4	a	a	DET
taxlaw-12713	1433	5	good	good	ADJ
taxlaw-12713	1433	6	case	case	NOUN
taxlaw-12713	1433	7	for	for	ADP
taxlaw-12713	1433	8	a	a	DET
taxlaw-12713	1433	9	quasi	quasi	ADJ
taxlaw-12713	1433	10	-	-	ADJ
taxlaw-12713	1433	11	federal	federal	ADJ
taxlaw-12713	1433	12	regulator	regulator	NOUN
taxlaw-12713	1433	13	,	,	PUNCT
taxlaw-12713	1433	14	there	there	PRON
taxlaw-12713	1433	15	are	be	VERB
taxlaw-12713	1433	16	several	several	ADJ
taxlaw-12713	1433	17	significant	significant	ADJ
taxlaw-12713	1433	18	reasons	reason	NOUN
taxlaw-12713	1433	19	congress	congress	PROPN
taxlaw-12713	1433	20	should	should	AUX
taxlaw-12713	1433	21	not	not	PART
taxlaw-12713	1433	22	follow	follow	VERB
taxlaw-12713	1433	23	their	their	PRON
taxlaw-12713	1433	24	lead	lead	NOUN
taxlaw-12713	1433	25	.	.	PUNCT
taxlaw-12713	1434	1	instead	instead	ADV
taxlaw-12713	1434	2	,	,	PUNCT
taxlaw-12713	1434	3	congress	congress	PROPN
taxlaw-12713	1434	4	should	should	AUX
taxlaw-12713	1434	5	maintain	maintain	VERB
taxlaw-12713	1434	6	charity	charity	NOUN
taxlaw-12713	1434	7	regulation	regulation	NOUN
taxlaw-12713	1434	8	in	in	ADP
taxlaw-12713	1434	9	the	the	DET
taxlaw-12713	1434	10	irs	irs	PROPN
taxlaw-12713	1434	11	.	.	PUNCT
taxlaw-12713	1435	1	first	first	ADV
taxlaw-12713	1435	2	,	,	PUNCT
taxlaw-12713	1435	3	given	give	VERB
taxlaw-12713	1435	4	the	the	DET
taxlaw-12713	1435	5	demonstrated	demonstrate	VERB
taxlaw-12713	1435	6	inability	inability	NOUN
taxlaw-12713	1435	7	of	of	ADP
taxlaw-12713	1435	8	our	our	PRON
taxlaw-12713	1435	9	government	government	NOUN
taxlaw-12713	1435	10	to	to	PART
taxlaw-12713	1435	11	devote	devote	VERB
taxlaw-12713	1435	12	adequate	adequate	ADJ
taxlaw-12713	1435	13	resources	resource	NOUN
taxlaw-12713	1435	14	to	to	ADP
taxlaw-12713	1435	15	charity	charity	NOUN
taxlaw-12713	1435	16	regulation	regulation	NOUN
taxlaw-12713	1435	17	,	,	PUNCT
taxlaw-12713	1435	18	we	we	PRON
taxlaw-12713	1435	19	should	should	AUX
taxlaw-12713	1435	20	be	be	AUX
taxlaw-12713	1435	21	skeptical	skeptical	ADJ
taxlaw-12713	1435	22	that	that	SCONJ
taxlaw-12713	1435	23	the	the	DET
taxlaw-12713	1435	24	government	government	NOUN
taxlaw-12713	1435	25	or	or	CCONJ
taxlaw-12713	1435	26	charity	charity	NOUN
taxlaw-12713	1435	27	will	will	AUX
taxlaw-12713	1435	28	well	well	ADV
taxlaw-12713	1435	29	fund	fund	VERB
taxlaw-12713	1435	30	a	a	DET
taxlaw-12713	1435	31	new	new	ADJ
taxlaw-12713	1435	32	national	national	ADJ
taxlaw-12713	1435	33	charitable	charitable	ADJ
taxlaw-12713	1435	34	agency	agency	NOUN
taxlaw-12713	1435	35	.	.	PUNCT
taxlaw-12713	1436	1	instead	instead	ADV
taxlaw-12713	1436	2	,	,	PUNCT
taxlaw-12713	1436	3	the	the	DET
taxlaw-12713	1436	4	government	government	NOUN
taxlaw-12713	1436	5	and	and	CCONJ
taxlaw-12713	1436	6	charity	charity	NOUN
taxlaw-12713	1436	7	are	be	AUX
taxlaw-12713	1436	8	likely	likely	ADJ
taxlaw-12713	1436	9	to	to	PART
taxlaw-12713	1436	10	simply	simply	ADV
taxlaw-12713	1436	11	spread	spread	VERB
taxlaw-12713	1436	12	limited	limited	ADJ
taxlaw-12713	1436	13	resources	resource	NOUN
taxlaw-12713	1436	14	thinly	thinly	ADV
taxlaw-12713	1436	15	.	.	PUNCT
taxlaw-12713	1437	1	415	415	NUM
taxlaw-12713	1437	2	lloyd	lloyd	PROPN
taxlaw-12713	1437	3	hitoshi	hitoshi	PROPN
taxlaw-12713	1437	4	mayer	mayer	PROPN
taxlaw-12713	1437	5	,	,	PUNCT
taxlaw-12713	1437	6	the	the	DET
taxlaw-12713	1437	7	promises	promise	NOUN
taxlaw-12713	1437	8	and	and	CCONJ
taxlaw-12713	1437	9	perils	peril	NOUN
taxlaw-12713	1437	10	of	of	ADP
taxlaw-12713	1437	11	using	use	VERB
taxlaw-12713	1437	12	big	big	ADJ
taxlaw-12713	1437	13	data	datum	NOUN
taxlaw-12713	1437	14	to	to	PART
taxlaw-12713	1437	15	regulate	regulate	VERB
taxlaw-12713	1437	16	nonprofits	nonprofit	NOUN
taxlaw-12713	1437	17	,	,	PUNCT
taxlaw-12713	1437	18	94	94	NUM
taxlaw-12713	1437	19	wash	wash	NOUN
taxlaw-12713	1437	20	.	.	PUNCT
taxlaw-12713	1438	1	l.	l.	PROPN
taxlaw-12713	1438	2	rev	rev	PROPN
taxlaw-12713	1438	3	.	.	PROPN
taxlaw-12713	1438	4	1281	1281	NUM
taxlaw-12713	1438	5	(	(	PUNCT
taxlaw-12713	1438	6	2019	2019	NUM
taxlaw-12713	1438	7	)	)	PUNCT
taxlaw-12713	1438	8	.	.	PUNCT
taxlaw-12713	1439	1	416	416	NUM
taxlaw-12713	1440	1	i	i	PRON
taxlaw-12713	1440	2	d.	d.	VERB
taxlaw-12713	1440	3	at	at	ADP
taxlaw-12713	1440	4	1305–06	1305–06	NUM
taxlaw-12713	1440	5	.	.	PUNCT
taxlaw-12713	1441	1	417	417	NUM
taxlaw-12713	1441	2	i	i	PROPN
taxlaw-12713	1441	3	d.	d.	PROPN
taxlaw-12713	1441	4	418	418	NUM
taxlaw-12713	1441	5	kearns	kearn	NOUN
taxlaw-12713	1441	6	,	,	PUNCT
taxlaw-12713	1441	7	supra	supra	PROPN
taxlaw-12713	1441	8	note	note	NOUN
taxlaw-12713	1441	9	382	382	NUM
taxlaw-12713	1441	10	,	,	PUNCT
taxlaw-12713	1441	11	at	at	ADP
taxlaw-12713	1441	12	588	588	NUM
taxlaw-12713	1441	13	.	.	PUNCT
taxlaw-12713	1442	1	419	419	NUM
taxlaw-12713	1442	2	baber	baber	PROPN
taxlaw-12713	1442	3	et	et	PROPN
taxlaw-12713	1442	4	al	al	PROPN
taxlaw-12713	1442	5	.	.	PROPN
taxlaw-12713	1442	6	,	,	PUNCT
taxlaw-12713	1442	7	supra	supra	PROPN
taxlaw-12713	1442	8	note	note	PROPN
taxlaw-12713	1442	9	68	68	NUM
taxlaw-12713	1442	10	,	,	PUNCT
taxlaw-12713	1442	11	at	at	ADP
taxlaw-12713	1442	12	680	680	NUM
taxlaw-12713	1442	13	.	.	PUNCT
taxlaw-12713	1442	14	186	186	NUM
taxlaw-12713	1442	15	columbia	columbia	PROPN
taxlaw-12713	1442	16	journal	journal	PROPN
taxlaw-12713	1442	17	of	of	ADP
taxlaw-12713	1442	18	tax	tax	NOUN
taxlaw-12713	1442	19	law	law	NOUN
taxlaw-12713	1443	1	[	[	X
taxlaw-12713	1443	2	vol	vol	NOUN
taxlaw-12713	1443	3	15:2	15:2	NUM
taxlaw-12713	1443	4	second	second	ADJ
taxlaw-12713	1443	5	,	,	PUNCT
taxlaw-12713	1443	6	creating	create	VERB
taxlaw-12713	1443	7	a	a	DET
taxlaw-12713	1443	8	new	new	ADJ
taxlaw-12713	1443	9	agency	agency	NOUN
taxlaw-12713	1443	10	would	would	AUX
taxlaw-12713	1443	11	split	split	VERB
taxlaw-12713	1443	12	jurisdiction	jurisdiction	NOUN
taxlaw-12713	1443	13	between	between	ADP
taxlaw-12713	1443	14	the	the	DET
taxlaw-12713	1443	15	states	state	NOUN
taxlaw-12713	1443	16	,	,	PUNCT
taxlaw-12713	1443	17	the	the	DET
taxlaw-12713	1443	18	irs	irs	PROPN
taxlaw-12713	1443	19	,	,	PUNCT
taxlaw-12713	1443	20	and	and	CCONJ
taxlaw-12713	1443	21	the	the	DET
taxlaw-12713	1443	22	new	new	ADJ
taxlaw-12713	1443	23	agency	agency	NOUN
taxlaw-12713	1443	24	.	.	PUNCT
taxlaw-12713	1444	1	most	most	ADV
taxlaw-12713	1444	2	troublingly	troublingly	ADV
taxlaw-12713	1444	3	,	,	PUNCT
taxlaw-12713	1444	4	this	this	PRON
taxlaw-12713	1444	5	would	would	AUX
taxlaw-12713	1444	6	make	make	VERB
taxlaw-12713	1444	7	the	the	DET
taxlaw-12713	1444	8	irs	irs	PROPN
taxlaw-12713	1444	9	blind	blind	ADJ
taxlaw-12713	1444	10	to	to	ADP
taxlaw-12713	1444	11	the	the	DET
taxlaw-12713	1444	12	tax	tax	NOUN
taxlaw-12713	1444	13	shelters	shelter	NOUN
taxlaw-12713	1444	14	of	of	ADP
taxlaw-12713	1444	15	the	the	DET
taxlaw-12713	1444	16	very	very	ADV
taxlaw-12713	1444	17	wealthy	wealthy	ADJ
taxlaw-12713	1444	18	.	.	PUNCT
taxlaw-12713	1445	1	it	it	PRON
taxlaw-12713	1445	2	is	be	AUX
taxlaw-12713	1445	3	key	key	ADJ
taxlaw-12713	1445	4	to	to	ADP
taxlaw-12713	1445	5	the	the	DET
taxlaw-12713	1445	6	collection	collection	NOUN
taxlaw-12713	1445	7	of	of	ADP
taxlaw-12713	1445	8	revenue	revenue	NOUN
taxlaw-12713	1445	9	that	that	PRON
taxlaw-12713	1445	10	the	the	DET
taxlaw-12713	1445	11	irs	irs	PROPN
taxlaw-12713	1445	12	has	have	VERB
taxlaw-12713	1445	13	information	information	NOUN
taxlaw-12713	1445	14	on	on	ADP
taxlaw-12713	1445	15	the	the	DET
taxlaw-12713	1445	16	use	use	NOUN
taxlaw-12713	1445	17	of	of	ADP
taxlaw-12713	1445	18	charity	charity	NOUN
taxlaw-12713	1445	19	.	.	PUNCT
taxlaw-12713	1446	1	in	in	ADP
taxlaw-12713	1446	2	2020	2020	NUM
taxlaw-12713	1446	3	,	,	PUNCT
taxlaw-12713	1446	4	irs	irs	PROPN
taxlaw-12713	1446	5	statistics	statistic	NOUN
taxlaw-12713	1446	6	show	show	VERB
taxlaw-12713	1446	7	that	that	SCONJ
taxlaw-12713	1446	8	charities	charity	NOUN
taxlaw-12713	1446	9	reported	report	VERB
taxlaw-12713	1446	10	an	an	DET
taxlaw-12713	1446	11	aggregate	aggregate	NOUN
taxlaw-12713	1446	12	of	of	ADP
taxlaw-12713	1446	13	over	over	ADP
taxlaw-12713	1446	14	$	$	SYM
taxlaw-12713	1446	15	5.5	5.5	NUM
taxlaw-12713	1446	16	trillion	trillion	NUM
taxlaw-12713	1446	17	in	in	ADP
taxlaw-12713	1446	18	assets.420	assets.420	NOUN
taxlaw-12713	1446	19	it	it	PRON
taxlaw-12713	1446	20	is	be	AUX
taxlaw-12713	1446	21	no	no	DET
taxlaw-12713	1446	22	small	small	ADJ
taxlaw-12713	1446	23	amount	amount	NOUN
taxlaw-12713	1446	24	that	that	PRON
taxlaw-12713	1446	25	the	the	DET
taxlaw-12713	1446	26	irs	irs	PROPN
taxlaw-12713	1446	27	would	would	AUX
taxlaw-12713	1446	28	likely	likely	ADV
taxlaw-12713	1446	29	begin	begin	VERB
taxlaw-12713	1446	30	to	to	PART
taxlaw-12713	1446	31	ignore	ignore	VERB
taxlaw-12713	1446	32	and	and	CCONJ
taxlaw-12713	1446	33	lose	lose	VERB
taxlaw-12713	1446	34	the	the	DET
taxlaw-12713	1446	35	capacity	capacity	NOUN
taxlaw-12713	1446	36	to	to	PART
taxlaw-12713	1446	37	observe	observe	VERB
taxlaw-12713	1446	38	with	with	ADP
taxlaw-12713	1446	39	a	a	DET
taxlaw-12713	1446	40	new	new	ADJ
taxlaw-12713	1446	41	agency	agency	NOUN
taxlaw-12713	1446	42	involved	involve	VERB
taxlaw-12713	1446	43	.	.	PUNCT
taxlaw-12713	1447	1	third	third	ADV
taxlaw-12713	1447	2	,	,	PUNCT
taxlaw-12713	1447	3	finally	finally	ADV
taxlaw-12713	1447	4	,	,	PUNCT
taxlaw-12713	1447	5	and	and	CCONJ
taxlaw-12713	1447	6	relatedly	relatedly	ADV
taxlaw-12713	1447	7	,	,	PUNCT
taxlaw-12713	1447	8	the	the	DET
taxlaw-12713	1447	9	irs	irs	PROPN
taxlaw-12713	1447	10	is	be	AUX
taxlaw-12713	1447	11	in	in	ADP
taxlaw-12713	1447	12	the	the	DET
taxlaw-12713	1447	13	best	good	ADJ
taxlaw-12713	1447	14	position	position	NOUN
taxlaw-12713	1447	15	to	to	PART
taxlaw-12713	1447	16	maintain	maintain	VERB
taxlaw-12713	1447	17	a	a	DET
taxlaw-12713	1447	18	neutral	neutral	ADJ
taxlaw-12713	1447	19	approach	approach	NOUN
taxlaw-12713	1447	20	and	and	CCONJ
taxlaw-12713	1447	21	provide	provide	VERB
taxlaw-12713	1447	22	strong	strong	ADJ
taxlaw-12713	1447	23	oversight	oversight	NOUN
taxlaw-12713	1447	24	of	of	ADP
taxlaw-12713	1447	25	charity	charity	NOUN
taxlaw-12713	1447	26	as	as	ADP
taxlaw-12713	1447	27	civil	civil	ADJ
taxlaw-12713	1447	28	society	society	NOUN
taxlaw-12713	1447	29	.	.	PUNCT
taxlaw-12713	1448	1	in	in	ADP
taxlaw-12713	1448	2	a	a	DET
taxlaw-12713	1448	3	democratic	democratic	ADJ
taxlaw-12713	1448	4	order	order	NOUN
taxlaw-12713	1448	5	we	we	PRON
taxlaw-12713	1448	6	ideally	ideally	ADV
taxlaw-12713	1448	7	maintain	maintain	VERB
taxlaw-12713	1448	8	a	a	DET
taxlaw-12713	1448	9	separation	separation	NOUN
taxlaw-12713	1448	10	between	between	ADP
taxlaw-12713	1448	11	the	the	DET
taxlaw-12713	1448	12	state	state	NOUN
taxlaw-12713	1448	13	and	and	CCONJ
taxlaw-12713	1448	14	civil	civil	ADJ
taxlaw-12713	1448	15	society	society	NOUN
taxlaw-12713	1448	16	,	,	PUNCT
taxlaw-12713	1448	17	but	but	CCONJ
taxlaw-12713	1448	18	also	also	ADV
taxlaw-12713	1448	19	maintain	maintain	VERB
taxlaw-12713	1448	20	independence	independence	NOUN
taxlaw-12713	1448	21	of	of	ADP
taxlaw-12713	1448	22	each	each	PRON
taxlaw-12713	1448	23	of	of	ADP
taxlaw-12713	1448	24	these	these	PRON
taxlaw-12713	1448	25	from	from	ADP
taxlaw-12713	1448	26	the	the	DET
taxlaw-12713	1448	27	economic	economic	ADJ
taxlaw-12713	1448	28	order	order	NOUN
taxlaw-12713	1448	29	.	.	PUNCT
taxlaw-12713	1449	1	the	the	DET
taxlaw-12713	1449	2	irs	irs	PROPN
taxlaw-12713	1449	3	rather	rather	ADV
taxlaw-12713	1449	4	than	than	ADP
taxlaw-12713	1449	5	a	a	DET
taxlaw-12713	1449	6	new	new	ADJ
taxlaw-12713	1449	7	federal	federal	ADJ
taxlaw-12713	1449	8	agency	agency	NOUN
taxlaw-12713	1449	9	is	be	AUX
taxlaw-12713	1449	10	more	more	ADV
taxlaw-12713	1449	11	likely	likely	ADJ
taxlaw-12713	1449	12	to	to	PART
taxlaw-12713	1449	13	maintain	maintain	VERB
taxlaw-12713	1449	14	both	both	CCONJ
taxlaw-12713	1449	15	the	the	DET
taxlaw-12713	1449	16	neutrality	neutrality	NOUN
taxlaw-12713	1449	17	needed	need	VERB
taxlaw-12713	1449	18	for	for	ADP
taxlaw-12713	1449	19	overseeing	oversee	VERB
taxlaw-12713	1449	20	civil	civil	ADJ
taxlaw-12713	1449	21	society	society	NOUN
taxlaw-12713	1449	22	and	and	CCONJ
taxlaw-12713	1449	23	provides	provide	VERB
taxlaw-12713	1449	24	the	the	DET
taxlaw-12713	1449	25	best	good	ADJ
taxlaw-12713	1449	26	shot	shot	NOUN
taxlaw-12713	1449	27	at	at	ADP
taxlaw-12713	1449	28	ensuring	ensure	VERB
taxlaw-12713	1449	29	that	that	SCONJ
taxlaw-12713	1449	30	the	the	DET
taxlaw-12713	1449	31	economic	economic	ADJ
taxlaw-12713	1449	32	power	power	NOUN
taxlaw-12713	1449	33	controls	control	VERB
taxlaw-12713	1449	34	neither	neither	CCONJ
taxlaw-12713	1449	35	civil	civil	ADJ
taxlaw-12713	1449	36	society	society	NOUN
taxlaw-12713	1449	37	nor	nor	CCONJ
taxlaw-12713	1449	38	the	the	DET
taxlaw-12713	1449	39	state	state	NOUN
taxlaw-12713	1449	40	.	.	PUNCT
taxlaw-12713	1450	1	congress	congress	PROPN
taxlaw-12713	1450	2	should	should	AUX
taxlaw-12713	1450	3	evaluate	evaluate	VERB
taxlaw-12713	1450	4	the	the	DET
taxlaw-12713	1450	5	resources	resource	NOUN
taxlaw-12713	1450	6	the	the	DET
taxlaw-12713	1450	7	irs	irs	PROPN
taxlaw-12713	1450	8	needs	need	VERB
taxlaw-12713	1450	9	to	to	PART
taxlaw-12713	1450	10	oversee	oversee	VERB
taxlaw-12713	1450	11	a	a	DET
taxlaw-12713	1450	12	greater	great	ADJ
taxlaw-12713	1450	13	than	than	ADP
taxlaw-12713	1450	14	$	$	SYM
taxlaw-12713	1450	15	5	5	NUM
taxlaw-12713	1450	16	trillion	trillion	NUM
taxlaw-12713	1450	17	sector	sector	NOUN
taxlaw-12713	1450	18	and	and	CCONJ
taxlaw-12713	1450	19	dedicate	dedicate	VERB
taxlaw-12713	1450	20	those	those	DET
taxlaw-12713	1450	21	resources	resource	NOUN
taxlaw-12713	1450	22	to	to	ADP
taxlaw-12713	1450	23	the	the	DET
taxlaw-12713	1450	24	irs	irs	PROPN
taxlaw-12713	1450	25	.	.	PUNCT
taxlaw-12713	1451	1	scholars	scholar	NOUN
taxlaw-12713	1451	2	could	could	AUX
taxlaw-12713	1451	3	help	help	VERB
taxlaw-12713	1451	4	with	with	ADP
taxlaw-12713	1451	5	research	research	NOUN
taxlaw-12713	1451	6	modeling	model	VERB
taxlaw-12713	1451	7	what	what	PRON
taxlaw-12713	1451	8	good	good	ADJ
taxlaw-12713	1451	9	regulation	regulation	NOUN
taxlaw-12713	1451	10	of	of	ADP
taxlaw-12713	1451	11	the	the	DET
taxlaw-12713	1451	12	sector	sector	NOUN
taxlaw-12713	1451	13	from	from	ADP
taxlaw-12713	1451	14	the	the	DET
taxlaw-12713	1451	15	irs	irs	PROPN
taxlaw-12713	1451	16	would	would	AUX
taxlaw-12713	1451	17	look	look	VERB
taxlaw-12713	1451	18	like	like	ADP
taxlaw-12713	1451	19	.	.	PUNCT
taxlaw-12713	1452	1	however	however	ADV
taxlaw-12713	1452	2	,	,	PUNCT
taxlaw-12713	1452	3	on	on	ADP
taxlaw-12713	1452	4	the	the	DET
taxlaw-12713	1452	5	strong	strong	ADJ
taxlaw-12713	1452	6	assumption	assumption	NOUN
taxlaw-12713	1452	7	that	that	SCONJ
taxlaw-12713	1452	8	congress	congress	PROPN
taxlaw-12713	1452	9	will	will	AUX
taxlaw-12713	1452	10	continue	continue	VERB
taxlaw-12713	1452	11	to	to	PART
taxlaw-12713	1452	12	provide	provide	VERB
taxlaw-12713	1452	13	too	too	ADV
taxlaw-12713	1452	14	little	little	ADJ
taxlaw-12713	1452	15	resources	resource	NOUN
taxlaw-12713	1452	16	for	for	ADP
taxlaw-12713	1452	17	the	the	DET
taxlaw-12713	1452	18	irs	irs	PROPN
taxlaw-12713	1452	19	,	,	PUNCT
taxlaw-12713	1452	20	congress	congress	PROPN
taxlaw-12713	1452	21	should	should	AUX
taxlaw-12713	1452	22	scale	scale	VERB
taxlaw-12713	1452	23	down	down	ADP
taxlaw-12713	1452	24	what	what	PRON
taxlaw-12713	1452	25	it	it	PRON
taxlaw-12713	1452	26	expects	expect	VERB
taxlaw-12713	1452	27	the	the	DET
taxlaw-12713	1452	28	irs	irs	PROPN
taxlaw-12713	1452	29	as	as	ADP
taxlaw-12713	1452	30	charity	charity	NOUN
taxlaw-12713	1452	31	regulator	regulator	NOUN
taxlaw-12713	1452	32	to	to	PART
taxlaw-12713	1452	33	accomplish	accomplish	VERB
taxlaw-12713	1452	34	.	.	PUNCT
taxlaw-12713	1453	1	it	it	PRON
taxlaw-12713	1453	2	should	should	AUX
taxlaw-12713	1453	3	use	use	VERB
taxlaw-12713	1453	4	rules	rule	NOUN
taxlaw-12713	1453	5	to	to	PART
taxlaw-12713	1453	6	eliminate	eliminate	VERB
taxlaw-12713	1453	7	large	large	ADJ
taxlaw-12713	1453	8	parts	part	NOUN
taxlaw-12713	1453	9	of	of	ADP
taxlaw-12713	1453	10	the	the	DET
taxlaw-12713	1453	11	charitable	charitable	ADJ
taxlaw-12713	1453	12	sector	sector	NOUN
taxlaw-12713	1453	13	to	to	PART
taxlaw-12713	1453	14	make	make	VERB
taxlaw-12713	1453	15	the	the	DET
taxlaw-12713	1453	16	task	task	NOUN
taxlaw-12713	1453	17	of	of	ADP
taxlaw-12713	1453	18	oversight	oversight	NOUN
taxlaw-12713	1453	19	scalable	scalable	ADJ
taxlaw-12713	1453	20	to	to	ADP
taxlaw-12713	1453	21	the	the	DET
taxlaw-12713	1453	22	irs	irs	PROPN
taxlaw-12713	1453	23	congress	congress	PROPN
taxlaw-12713	1453	24	is	be	AUX
taxlaw-12713	1453	25	willing	willing	ADJ
taxlaw-12713	1453	26	to	to	PART
taxlaw-12713	1453	27	fund	fund	VERB
taxlaw-12713	1453	28	.	.	PUNCT
taxlaw-12713	1454	1	two	two	NUM
taxlaw-12713	1454	2	possibilities	possibility	NOUN
taxlaw-12713	1454	3	i	i	PRON
taxlaw-12713	1454	4	suggested	suggest	VERB
taxlaw-12713	1454	5	here	here	ADV
taxlaw-12713	1454	6	are	be	AUX
taxlaw-12713	1454	7	eliminating	eliminate	VERB
taxlaw-12713	1454	8	most	most	ADJ
taxlaw-12713	1454	9	hospitals	hospital	NOUN
taxlaw-12713	1454	10	and	and	CCONJ
taxlaw-12713	1454	11	private	private	ADJ
taxlaw-12713	1454	12	foundations	foundation	NOUN
taxlaw-12713	1454	13	from	from	ADP
taxlaw-12713	1454	14	charitable	charitable	ADJ
taxlaw-12713	1454	15	exemption	exemption	NOUN
taxlaw-12713	1454	16	.	.	PUNCT
taxlaw-12713	1455	1	there	there	PRON
taxlaw-12713	1455	2	are	be	VERB
taxlaw-12713	1455	3	good	good	ADJ
taxlaw-12713	1455	4	arguments	argument	NOUN
taxlaw-12713	1455	5	for	for	ADP
taxlaw-12713	1455	6	eliminating	eliminate	VERB
taxlaw-12713	1455	7	both	both	PRON
taxlaw-12713	1455	8	from	from	ADP
taxlaw-12713	1455	9	qualifying	qualify	VERB
taxlaw-12713	1455	10	as	as	ADP
taxlaw-12713	1455	11	charitable	charitable	ADJ
taxlaw-12713	1455	12	and	and	CCONJ
taxlaw-12713	1455	13	eliminating	eliminate	VERB
taxlaw-12713	1455	14	them	they	PRON
taxlaw-12713	1455	15	would	would	AUX
taxlaw-12713	1455	16	reduce	reduce	VERB
taxlaw-12713	1455	17	the	the	DET
taxlaw-12713	1455	18	number	number	NOUN
taxlaw-12713	1455	19	of	of	ADP
taxlaw-12713	1455	20	entities	entity	NOUN
taxlaw-12713	1455	21	with	with	ADP
taxlaw-12713	1455	22	which	which	PRON
taxlaw-12713	1455	23	the	the	DET
taxlaw-12713	1455	24	irs	irs	PROPN
taxlaw-12713	1455	25	must	must	AUX
taxlaw-12713	1455	26	contend	contend	VERB
taxlaw-12713	1455	27	in	in	ADP
taxlaw-12713	1455	28	a	a	DET
taxlaw-12713	1455	29	charitable	charitable	ADJ
taxlaw-12713	1455	30	regulatory	regulatory	ADJ
taxlaw-12713	1455	31	way	way	NOUN
taxlaw-12713	1455	32	.	.	PUNCT
taxlaw-12713	1456	1	the	the	DET
taxlaw-12713	1456	2	key	key	NOUN
taxlaw-12713	1456	3	is	be	AUX
taxlaw-12713	1456	4	finding	find	VERB
taxlaw-12713	1456	5	ways	way	NOUN
taxlaw-12713	1456	6	to	to	PART
taxlaw-12713	1456	7	reduce	reduce	VERB
taxlaw-12713	1456	8	the	the	DET
taxlaw-12713	1456	9	load	load	NOUN
taxlaw-12713	1456	10	upon	upon	SCONJ
taxlaw-12713	1456	11	the	the	DET
taxlaw-12713	1456	12	irs	irs	PROPN
taxlaw-12713	1456	13	division	division	NOUN
taxlaw-12713	1456	14	focused	focus	VERB
taxlaw-12713	1456	15	on	on	ADP
taxlaw-12713	1456	16	charity	charity	NOUN
taxlaw-12713	1456	17	.	.	PUNCT
taxlaw-12713	1457	1	420	420	NUM
taxlaw-12713	1457	2	i.r.s	i.r.	NOUN
taxlaw-12713	1457	3	.	.	PUNCT
taxlaw-12713	1457	4	,	,	PUNCT
taxlaw-12713	1457	5	soi	soi	ADJ
taxlaw-12713	1457	6	tax	tax	NOUN
taxlaw-12713	1457	7	stats	stat	VERB
taxlaw-12713	1457	8	charities	charity	NOUN
taxlaw-12713	1457	9	&	&	CCONJ
taxlaw-12713	1457	10	other	other	ADJ
taxlaw-12713	1457	11	tax	tax	NOUN
taxlaw-12713	1457	12	-	-	PUNCT
taxlaw-12713	1457	13	exempt	exempt	ADJ
taxlaw-12713	1457	14	organizations	organization	NOUN
taxlaw-12713	1457	15	statistics	statistic	NOUN
taxlaw-12713	1457	16	,	,	PUNCT
taxlaw-12713	1457	17	statistical	statistical	ADJ
taxlaw-12713	1457	18	tables	table	NOUN
taxlaw-12713	1457	19	,	,	PUNCT
taxlaw-12713	1457	20	501(c)(3	501(c)(3	NUM
taxlaw-12713	1457	21	)	)	PUNCT
taxlaw-12713	1457	22	,	,	PUNCT
taxlaw-12713	1457	23	2020	2020	NUM
taxlaw-12713	1457	24	xl	xl	PROPN
taxlaw-12713	1457	25	spreadsheet	spreadsheet	PROPN
taxlaw-12713	1457	26	,	,	PUNCT
taxlaw-12713	1457	27	https://www.irs.gov/statistics/soi-tax-stats-charities-and-other-tax	https://www.irs.gov/statistics/soi-tax-stats-charities-and-other-tax	PROPN
taxlaw-12713	1457	28	-exempt	-exempt	NOUN
taxlaw-12713	1457	29	-	-	PUNCT
taxlaw-12713	1457	30	organizations	organization	NOUN
taxlaw-12713	1457	31	-	-	PUNCT
taxlaw-12713	1457	32	statistics	statistic	NOUN
taxlaw-12713	1457	33	[	[	X
taxlaw-12713	1457	34	perma.cc/399z-lcl4	perma.cc/399z-lcl4	X
taxlaw-12713	1457	35	]	]	X
taxlaw-12713	1457	36	.	.	PUNCT