id	sid	tid	token	lemma	pos
ftr-331	1	1	florida	florida	PROPN
ftr-331	1	2	tax	tax	PROPN
ftr-331	1	3	review	review	NOUN
ftr-331	1	4	volume	volume	NOUN
ftr-331	1	5	12	12	NUM
ftr-331	1	6	2012	2012	NUM
ftr-331	1	7	number	number	NOUN
ftr-331	1	8	4	4	NUM
ftr-331	1	9	sunshine	sunshine	NOUN
ftr-331	1	10	and	and	CCONJ
ftr-331	1	11	shadows	shadow	NOUN
ftr-331	1	12	on	on	ADP
ftr-331	1	13	charity	charity	NOUN
ftr-331	1	14	governance	governance	NOUN
ftr-331	1	15	:	:	PUNCT
ftr-331	1	16	public	public	ADJ
ftr-331	1	17	disclosure	disclosure	NOUN
ftr-331	1	18	as	as	ADP
ftr-331	1	19	a	a	DET
ftr-331	1	20	regulatory	regulatory	ADJ
ftr-331	1	21	tool	tool	NOUN
ftr-331	1	22	evelyn	evelyn	PROPN
ftr-331	1	23	brody	brody	PROPN
ftr-331	1	24	*	*	PUNCT
ftr-331	1	25	abstract	abstract	ADJ
ftr-331	1	26	as	as	SCONJ
ftr-331	1	27	legislatures	legislature	NOUN
ftr-331	1	28	turn	turn	VERB
ftr-331	1	29	to	to	ADP
ftr-331	1	30	disclosure	disclosure	NOUN
ftr-331	1	31	as	as	ADP
ftr-331	1	32	the	the	DET
ftr-331	1	33	primary	primary	ADJ
ftr-331	1	34	tool	tool	NOUN
ftr-331	1	35	of	of	ADP
ftr-331	1	36	nonprofit	nonprofit	ADJ
ftr-331	1	37	regulation	regulation	NOUN
ftr-331	1	38	,	,	PUNCT
ftr-331	1	39	we	we	PRON
ftr-331	1	40	should	should	AUX
ftr-331	1	41	ask	ask	VERB
ftr-331	1	42	some	some	DET
ftr-331	1	43	basic	basic	ADJ
ftr-331	1	44	questions	question	NOUN
ftr-331	1	45	:	:	PUNCT
ftr-331	1	46	why	why	SCONJ
ftr-331	1	47	is	be	AUX
ftr-331	1	48	n't	not	PART
ftr-331	1	49	it	it	PRON
ftr-331	1	50	enough	enough	ADV
ftr-331	1	51	that	that	SCONJ
ftr-331	1	52	charities	charity	NOUN
ftr-331	1	53	report	report	VERB
ftr-331	1	54	information	information	NOUN
ftr-331	1	55	to	to	ADP
ftr-331	1	56	the	the	DET
ftr-331	1	57	authorities	authority	NOUN
ftr-331	1	58	why	why	SCONJ
ftr-331	1	59	further	far	ADV
ftr-331	1	60	require	require	VERB
ftr-331	1	61	those	those	DET
ftr-331	1	62	filings	filing	NOUN
ftr-331	1	63	to	to	PART
ftr-331	1	64	be	be	AUX
ftr-331	1	65	disclosed	disclose	VERB
ftr-331	1	66	to	to	ADP
ftr-331	1	67	the	the	DET
ftr-331	1	68	public	public	NOUN
ftr-331	1	69	?	?	PUNCT
ftr-331	2	1	is	be	AUX
ftr-331	2	2	information	information	NOUN
ftr-331	2	3	collected	collect	VERB
ftr-331	2	4	by	by	ADP
ftr-331	2	5	regulators	regulator	NOUN
ftr-331	2	6	who	who	PRON
ftr-331	2	7	worry	worry	VERB
ftr-331	2	8	primarily	primarily	ADV
ftr-331	2	9	about	about	ADP
ftr-331	2	10	financial	financial	ADJ
ftr-331	2	11	self	self	NOUN
ftr-331	2	12	-	-	PUNCT
ftr-331	2	13	dealing	deal	VERB
ftr-331	2	14	useful	useful	ADJ
ftr-331	2	15	to	to	ADP
ftr-331	2	16	a	a	DET
ftr-331	2	17	public	public	NOUN
ftr-331	2	18	worried	worry	VERB
ftr-331	2	19	about	about	ADP
ftr-331	2	20	charity	charity	NOUN
ftr-331	2	21	effectiveness	effectiveness	NOUN
ftr-331	2	22	?	?	PUNCT
ftr-331	3	1	ideally	ideally	ADV
ftr-331	3	2	,	,	PUNCT
ftr-331	3	3	the	the	DET
ftr-331	3	4	prospect	prospect	NOUN
ftr-331	3	5	of	of	ADP
ftr-331	3	6	disclosure	disclosure	NOUN
ftr-331	3	7	should	should	AUX
ftr-331	3	8	improve	improve	VERB
ftr-331	3	9	not	not	PART
ftr-331	3	10	just	just	ADV
ftr-331	3	11	the	the	DET
ftr-331	3	12	accuracy	accuracy	NOUN
ftr-331	3	13	of	of	ADP
ftr-331	3	14	filings	filing	NOUN
ftr-331	3	15	,	,	PUNCT
ftr-331	3	16	but	but	CCONJ
ftr-331	3	17	also	also	ADV
ftr-331	3	18	board	board	VERB
ftr-331	3	19	monitoring	monitoring	NOUN
ftr-331	3	20	and	and	CCONJ
ftr-331	3	21	governance	governance	NOUN
ftr-331	3	22	:	:	PUNCT
ftr-331	3	23	boards	board	NOUN
ftr-331	3	24	will	will	AUX
ftr-331	3	25	become	become	VERB
ftr-331	3	26	sensitive	sensitive	ADJ
ftr-331	3	27	not	not	PART
ftr-331	3	28	only	only	ADV
ftr-331	3	29	to	to	ADP
ftr-331	3	30	how	how	SCONJ
ftr-331	3	31	operations	operation	NOUN
ftr-331	3	32	look	look	VERB
ftr-331	3	33	,	,	PUNCT
ftr-331	3	34	but	but	CCONJ
ftr-331	3	35	how	how	SCONJ
ftr-331	3	36	well	well	ADV
ftr-331	3	37	the	the	DET
ftr-331	3	38	charity	charity	NOUN
ftr-331	3	39	is	be	AUX
ftr-331	3	40	really	really	ADV
ftr-331	3	41	doing	do	VERB
ftr-331	3	42	.	.	PUNCT
ftr-331	4	1	if	if	SCONJ
ftr-331	4	2	mandated	mandate	VERB
ftr-331	4	3	disclosures	disclosure	NOUN
ftr-331	4	4	focus	focus	VERB
ftr-331	4	5	on	on	ADP
ftr-331	4	6	the	the	DET
ftr-331	4	7	wrong	wrong	ADJ
ftr-331	4	8	questions	question	NOUN
ftr-331	4	9	or	or	CCONJ
ftr-331	4	10	paint	paint	VERB
ftr-331	4	11	an	an	DET
ftr-331	4	12	incomplete	incomplete	ADJ
ftr-331	4	13	picture	picture	NOUN
ftr-331	4	14	,	,	PUNCT
ftr-331	4	15	engaged	engaged	ADJ
ftr-331	4	16	boards	board	NOUN
ftr-331	4	17	can	can	AUX
ftr-331	4	18	ensure	ensure	VERB
ftr-331	4	19	that	that	SCONJ
ftr-331	4	20	charities	charity	NOUN
ftr-331	4	21	tell	tell	VERB
ftr-331	4	22	their	their	PRON
ftr-331	4	23	stories	story	NOUN
ftr-331	4	24	through	through	ADP
ftr-331	4	25	additional	additional	ADJ
ftr-331	4	26	,	,	PUNCT
ftr-331	4	27	voluntary	voluntary	ADJ
ftr-331	4	28	forms	form	NOUN
ftr-331	4	29	of	of	ADP
ftr-331	4	30	disclosure	disclosure	NOUN
ftr-331	4	31	.	.	PUNCT
ftr-331	5	1	at	at	ADP
ftr-331	5	2	the	the	DET
ftr-331	5	3	same	same	ADJ
ftr-331	5	4	time	time	NOUN
ftr-331	5	5	,	,	PUNCT
ftr-331	5	6	increased	increase	VERB
ftr-331	5	7	public	public	ADJ
ftr-331	5	8	disclosure	disclosure	NOUN
ftr-331	5	9	of	of	ADP
ftr-331	5	10	the	the	DET
ftr-331	5	11	irs	irs	PROPN
ftr-331	5	12	's	's	PART
ftr-331	5	13	professor	professor	NOUN
ftr-331	5	14	law	law	NOUN
ftr-331	5	15	,	,	PUNCT
ftr-331	5	16	chicago	chicago	PROPN
ftr-331	5	17	-	-	PUNCT
ftr-331	5	18	kent	kent	PROPN
ftr-331	5	19	college	college	PROPN
ftr-331	5	20	of	of	ADP
ftr-331	5	21	law	law	PROPN
ftr-331	5	22	,	,	PUNCT
ftr-331	5	23	illinois	illinois	PROPN
ftr-331	5	24	institute	institute	PROPN
ftr-331	5	25	of	of	ADP
ftr-331	5	26	technology	technology	PROPN
ftr-331	5	27	.	.	PUNCT
ftr-331	6	1	this	this	DET
ftr-331	6	2	article	article	NOUN
ftr-331	6	3	grew	grow	VERB
ftr-331	6	4	out	out	ADP
ftr-331	6	5	of	of	ADP
ftr-331	6	6	my	my	PRON
ftr-331	6	7	norman	norman	PROPN
ftr-331	6	8	a.	a.	PROPN
ftr-331	6	9	sugarman	sugarman	PROPN
ftr-331	6	10	lecture	lecture	PROPN
ftr-331	6	11	,	,	PUNCT
ftr-331	6	12	"	"	PUNCT
ftr-331	6	13	governing	govern	VERB
ftr-331	6	14	in	in	ADP
ftr-331	6	15	a	a	DET
ftr-331	6	16	fishbowl	fishbowl	NOUN
ftr-331	6	17	:	:	PUNCT
ftr-331	6	18	the	the	DET
ftr-331	6	19	effects	effect	NOUN
ftr-331	6	20	of	of	ADP
ftr-331	6	21	sunlight	sunlight	NOUN
ftr-331	6	22	on	on	ADP
ftr-331	6	23	nonprofit	nonprofit	ADJ
ftr-331	6	24	accountability	accountability	NOUN
ftr-331	6	25	,	,	PUNCT
ftr-331	6	26	"	"	PUNCT
ftr-331	6	27	mandel	mandel	NOUN
ftr-331	6	28	center	center	PROPN
ftr-331	6	29	for	for	ADP
ftr-331	6	30	nonprofit	nonprofit	ADJ
ftr-331	6	31	organizations	organization	NOUN
ftr-331	6	32	,	,	PUNCT
ftr-331	6	33	case	case	NOUN
ftr-331	6	34	western	western	PROPN
ftr-331	6	35	reserve	reserve	PROPN
ftr-331	6	36	university	university	PROPN
ftr-331	6	37	(	(	PUNCT
ftr-331	6	38	cleveland	cleveland	PROPN
ftr-331	6	39	,	,	PUNCT
ftr-331	6	40	november	november	PROPN
ftr-331	6	41	11	11	NUM
ftr-331	6	42	,	,	PUNCT
ftr-331	6	43	2004	2004	NUM
ftr-331	6	44	)	)	PUNCT
ftr-331	6	45	.	.	PUNCT
ftr-331	7	1	i	i	PRON
ftr-331	7	2	appreciate	appreciate	VERB
ftr-331	7	3	comments	comment	NOUN
ftr-331	7	4	received	receive	VERB
ftr-331	7	5	from	from	ADP
ftr-331	7	6	laura	laura	PROPN
ftr-331	7	7	brown	brown	PROPN
ftr-331	7	8	chisolm	chisolm	NOUN
ftr-331	7	9	,	,	PUNCT
ftr-331	7	10	paul	paul	PROPN
ftr-331	7	11	feinberg	feinberg	PROPN
ftr-331	7	12	,	,	PUNCT
ftr-331	7	13	and	and	CCONJ
ftr-331	7	14	students	student	NOUN
ftr-331	7	15	and	and	CCONJ
ftr-331	7	16	other	other	ADJ
ftr-331	7	17	attendees	attendee	NOUN
ftr-331	7	18	,	,	PUNCT
ftr-331	7	19	elizabeth	elizabeth	PROPN
ftr-331	7	20	boris	boris	PROPN
ftr-331	7	21	and	and	CCONJ
ftr-331	7	22	discussant	discussant	PROPN
ftr-331	7	23	joseph	joseph	PROPN
ftr-331	7	24	cordes	cord	VERB
ftr-331	7	25	at	at	ADP
ftr-331	7	26	the	the	DET
ftr-331	7	27	2011	2011	NUM
ftr-331	7	28	irs	irs	PROPN
ftr-331	7	29	-	-	PUNCT
ftr-331	7	30	tpc	tpc	PROPN
ftr-331	7	31	research	research	NOUN
ftr-331	7	32	conference	conference	NOUN
ftr-331	7	33	(	(	PUNCT
ftr-331	7	34	urban	urban	PROPN
ftr-331	7	35	institute	institute	PROPN
ftr-331	7	36	,	,	PUNCT
ftr-331	7	37	washington	washington	PROPN
ftr-331	7	38	,	,	PUNCT
ftr-331	7	39	d.c	d.c	PROPN
ftr-331	7	40	.	.	PROPN
ftr-331	7	41	,	,	PUNCT
ftr-331	7	42	june	june	PROPN
ftr-331	7	43	22	22	NUM
ftr-331	7	44	,	,	PUNCT
ftr-331	7	45	2011	2011	NUM
ftr-331	7	46	)	)	PUNCT
ftr-331	7	47	.	.	PUNCT
ftr-331	8	1	i	i	PRON
ftr-331	8	2	am	be	AUX
ftr-331	8	3	grateful	grateful	ADJ
ftr-331	8	4	for	for	ADP
ftr-331	8	5	opportunities	opportunity	NOUN
ftr-331	8	6	to	to	PART
ftr-331	8	7	present	present	VERB
ftr-331	8	8	drafts	draft	NOUN
ftr-331	8	9	at	at	ADP
ftr-331	8	10	the	the	DET
ftr-331	8	11	internal	internal	ADJ
ftr-331	8	12	revenue	revenue	NOUN
ftr-331	8	13	service	service	NOUN
ftr-331	8	14	's	's	PART
ftr-331	8	15	2011	2011	NUM
ftr-331	8	16	research	research	NOUN
ftr-331	8	17	conference	conference	NOUN
ftr-331	8	18	;	;	PUNCT
ftr-331	8	19	the	the	DET
ftr-331	8	20	chicago	chicago	PROPN
ftr-331	8	21	bar	bar	PROPN
ftr-331	8	22	association	association	PROPN
ftr-331	8	23	committee	committee	PROPN
ftr-331	8	24	for	for	ADP
ftr-331	8	25	trade	trade	NOUN
ftr-331	8	26	and	and	CCONJ
ftr-331	8	27	professional	professional	ADJ
ftr-331	8	28	associations	association	NOUN
ftr-331	8	29	law	law	NOUN
ftr-331	8	30	(	(	PUNCT
ftr-331	8	31	chicago	chicago	PROPN
ftr-331	8	32	,	,	PUNCT
ftr-331	8	33	january	january	PROPN
ftr-331	8	34	11	11	NUM
ftr-331	8	35	,	,	PUNCT
ftr-331	8	36	2011	2011	NUM
ftr-331	8	37	)	)	PUNCT
ftr-331	8	38	,	,	PUNCT
ftr-331	8	39	the	the	DET
ftr-331	8	40	38th	38th	ADJ
ftr-331	8	41	annual	annual	ADJ
ftr-331	8	42	conference	conference	NOUN
ftr-331	8	43	of	of	ADP
ftr-331	8	44	the	the	DET
ftr-331	8	45	association	association	NOUN
ftr-331	8	46	for	for	ADP
ftr-331	8	47	research	research	NOUN
ftr-331	8	48	on	on	ADP
ftr-331	8	49	nonprofit	nonprofit	ADJ
ftr-331	8	50	organizations	organization	NOUN
ftr-331	8	51	and	and	CCONJ
ftr-331	8	52	voluntary	voluntary	ADJ
ftr-331	8	53	action	action	NOUN
ftr-331	8	54	(	(	PUNCT
ftr-331	8	55	alexandria	alexandria	PROPN
ftr-331	8	56	,	,	PUNCT
ftr-331	8	57	virginia	virginia	PROPN
ftr-331	8	58	,	,	PUNCT
ftr-331	8	59	nov	nov	PROPN
ftr-331	8	60	.	.	PROPN
ftr-331	8	61	18	18	NUM
ftr-331	8	62	,	,	PUNCT
ftr-331	8	63	2010	2010	NUM
ftr-331	8	64	)	)	PUNCT
ftr-331	8	65	,	,	PUNCT
ftr-331	8	66	and	and	CCONJ
ftr-331	8	67	the	the	DET
ftr-331	8	68	advanced	advanced	ADJ
ftr-331	8	69	topics	topic	NOUN
ftr-331	8	70	in	in	ADP
ftr-331	8	71	taxation	taxation	NOUN
ftr-331	8	72	colloquium	colloquium	NOUN
ftr-331	8	73	series	series	NOUN
ftr-331	8	74	,	,	PUNCT
ftr-331	8	75	northwestern	northwestern	ADJ
ftr-331	8	76	university	university	NOUN
ftr-331	8	77	school	school	NOUN
ftr-331	8	78	of	of	ADP
ftr-331	8	79	law	law	NOUN
ftr-331	8	80	(	(	PUNCT
ftr-331	8	81	chicago	chicago	PROPN
ftr-331	8	82	,	,	PUNCT
ftr-331	8	83	april	april	PROPN
ftr-331	8	84	19	19	NUM
ftr-331	8	85	,	,	PUNCT
ftr-331	8	86	2010	2010	NUM
ftr-331	8	87	)	)	PUNCT
ftr-331	8	88	.	.	PUNCT
ftr-331	9	1	this	this	DET
ftr-331	9	2	article	article	NOUN
ftr-331	9	3	will	will	AUX
ftr-331	9	4	also	also	ADV
ftr-331	9	5	appear	appear	VERB
ftr-331	9	6	(	(	PUNCT
ftr-331	9	7	in	in	ADP
ftr-331	9	8	substantially	substantially	ADV
ftr-331	9	9	identical	identical	ADJ
ftr-331	9	10	form	form	NOUN
ftr-331	9	11	)	)	PUNCT
ftr-331	9	12	in	in	ADP
ftr-331	9	13	the	the	DET
ftr-331	9	14	proceedings	proceeding	NOUN
ftr-331	9	15	of	of	ADP
ftr-331	9	16	the	the	DET
ftr-331	9	17	2011	2011	NUM
ftr-331	9	18	irs	irs	PROPN
ftr-331	9	19	-	-	PUNCT
ftr-331	9	20	tax	tax	NOUN
ftr-331	9	21	policy	policy	NOUN
ftr-331	9	22	research	research	NOUN
ftr-331	9	23	conference	conference	NOUN
ftr-331	9	24	,	,	PUNCT
ftr-331	9	25	and	and	CCONJ
ftr-331	9	26	i	i	PRON
ftr-331	9	27	thank	thank	VERB
ftr-331	9	28	alan	alan	PROPN
ftr-331	9	29	plumley	plumley	PROPN
ftr-331	9	30	for	for	ADP
ftr-331	9	31	permission	permission	NOUN
ftr-331	9	32	to	to	PART
ftr-331	9	33	publish	publish	VERB
ftr-331	9	34	it	it	PRON
ftr-331	9	35	in	in	ADP
ftr-331	9	36	the	the	DET
ftr-331	9	37	florida	florida	PROPN
ftr-331	9	38	tax	tax	NOUN
ftr-331	9	39	review	review	NOUN
ftr-331	9	40	.	.	PUNCT
ftr-331	10	1	this	this	DET
ftr-331	10	2	article	article	NOUN
ftr-331	10	3	cites	cite	VERB
ftr-331	10	4	portions	portion	NOUN
ftr-331	10	5	of	of	ADP
ftr-331	10	6	draft	draft	NOUN
ftr-331	10	7	chapters	chapter	NOUN
ftr-331	10	8	i	i	PRON
ftr-331	10	9	prepared	prepare	VERB
ftr-331	10	10	for	for	ADP
ftr-331	10	11	the	the	DET
ftr-331	10	12	american	american	PROPN
ftr-331	10	13	law	law	PROPN
ftr-331	10	14	institute	institute	PROPN
ftr-331	10	15	as	as	ADP
ftr-331	10	16	reporter	reporter	NOUN
ftr-331	10	17	of	of	ADP
ftr-331	10	18	its	its	PRON
ftr-331	10	19	project	project	NOUN
ftr-331	10	20	on	on	ADP
ftr-331	10	21	principles	principle	NOUN
ftr-331	10	22	of	of	ADP
ftr-331	10	23	the	the	DET
ftr-331	10	24	law	law	NOUN
ftr-331	10	25	of	of	ADP
ftr-331	10	26	nonprofit	nonprofit	ADJ
ftr-331	10	27	organizations	organization	NOUN
ftr-331	10	28	.	.	PUNCT
ftr-331	11	1	while	while	SCONJ
ftr-331	11	2	tentative	tentative	ADJ
ftr-331	11	3	draft	draft	NOUN
ftr-331	11	4	no	no	NOUN
ftr-331	11	5	.	.	NOUN
ftr-331	11	6	1	1	NUM
ftr-331	11	7	(	(	PUNCT
ftr-331	11	8	2007	2007	NUM
ftr-331	11	9	and	and	CCONJ
ftr-331	11	10	2008	2008	NUM
ftr-331	11	11	)	)	PUNCT
ftr-331	11	12	and	and	CCONJ
ftr-331	11	13	tentative	tentative	ADJ
ftr-331	11	14	draft	draft	NOUN
ftr-331	11	15	no	no	NOUN
ftr-331	11	16	.	.	NOUN
ftr-331	11	17	3	3	NUM
ftr-331	11	18	(	(	PUNCT
ftr-331	11	19	2011	2011	NUM
ftr-331	11	20	)	)	PUNCT
ftr-331	11	21	(	(	PUNCT
ftr-331	11	22	through	through	ADP
ftr-331	11	23	§	§	PROPN
ftr-331	11	24	660	660	NUM
ftr-331	11	25	)	)	PUNCT
ftr-331	11	26	were	be	AUX
ftr-331	11	27	approved	approve	VERB
ftr-331	11	28	by	by	ADP
ftr-331	11	29	council	council	PROPN
ftr-331	11	30	and	and	CCONJ
ftr-331	11	31	the	the	DET
ftr-331	11	32	membership	membership	NOUN
ftr-331	11	33	,	,	PUNCT
ftr-331	11	34	they	they	PRON
ftr-331	11	35	are	be	AUX
ftr-331	11	36	subject	subject	ADJ
ftr-331	11	37	to	to	ADP
ftr-331	11	38	further	further	ADJ
ftr-331	11	39	revisions	revision	NOUN
ftr-331	11	40	and	and	CCONJ
ftr-331	11	41	final	final	ADJ
ftr-331	11	42	approval	approval	NOUN
ftr-331	11	43	.	.	PUNCT
ftr-331	12	1	183	183	NUM
ftr-331	12	2	florida	florida	PROPN
ftr-331	12	3	tax	tax	NOUN
ftr-331	12	4	review	review	NOUN
ftr-331	12	5	exemption	exemption	NOUN
ftr-331	12	6	determinations	determination	NOUN
ftr-331	12	7	and	and	CCONJ
ftr-331	12	8	revocations	revocation	NOUN
ftr-331	12	9	reveals	reveal	VERB
ftr-331	12	10	the	the	DET
ftr-331	12	11	need	need	NOUN
ftr-331	12	12	for	for	ADP
ftr-331	12	13	formal	formal	ADJ
ftr-331	12	14	guidance	guidance	NOUN
ftr-331	12	15	from	from	ADP
ftr-331	12	16	the	the	DET
ftr-331	12	17	tax	tax	NOUN
ftr-331	12	18	regulator	regulator	NOUN
ftr-331	12	19	about	about	ADP
ftr-331	12	20	acceptable	acceptable	ADJ
ftr-331	12	21	governance	governance	NOUN
ftr-331	12	22	structures	structure	NOUN
ftr-331	12	23	and	and	CCONJ
ftr-331	12	24	practices	practice	NOUN
ftr-331	12	25	.	.	PUNCT
ftr-331	13	1	i.	i.	NOUN
ftr-331	13	2	introduction	introduction	NOUN
ftr-331	13	3	.............................................	.............................................	PUNCT
ftr-331	13	4	185	185	NUM
ftr-331	13	5	h.	h.	NOUN
ftr-331	13	6	sound	sound	NOUN
ftr-331	13	7	governance	governance	NOUN
ftr-331	13	8	and	and	CCONJ
ftr-331	13	9	internal	internal	ADJ
ftr-331	13	10	disclosure	disclosure	NOUN
ftr-331	13	11	.............	.............	PUNCT
ftr-331	13	12	191	191	NUM
ftr-331	13	13	111	111	NUM
ftr-331	13	14	.	.	PUNCT
ftr-331	14	1	regulatory	regulatory	ADJ
ftr-331	14	2	registration	registration	NOUN
ftr-331	14	3	and	and	CCONJ
ftr-331	14	4	reporting	reporting	NOUN
ftr-331	14	5	.	.	PUNCT
ftr-331	15	1	.................	.................	PUNCT
ftr-331	15	2	195	195	NUM
ftr-331	15	3	a.	a.	NOUN
ftr-331	15	4	state	state	NOUN
ftr-331	15	5	registries	registry	NOUN
ftr-331	15	6	:	:	PUNCT
ftr-331	15	7	constitutional	constitutional	ADJ
ftr-331	15	8	limits	limit	NOUN
ftr-331	15	9	on	on	ADP
ftr-331	15	10	state	state	NOUN
ftr-331	15	11	regulation	regulation	NOUN
ftr-331	15	12	offundraising	offundraising	NOUN
ftr-331	15	13	..........................	..........................	PUNCT
ftr-331	15	14	195	195	NUM
ftr-331	15	15	b.	b.	PROPN
ftr-331	15	16	federal	federal	ADJ
ftr-331	15	17	tax	tax	NOUN
ftr-331	15	18	filings	filing	NOUN
ftr-331	15	19	:	:	PUNCT
ftr-331	15	20	governance	governance	NOUN
ftr-331	15	21	focus	focus	NOUN
ftr-331	15	22	of	of	ADP
ftr-331	15	23	redesigned	redesign	VERB
ftr-331	15	24	form	form	NOUN
ftr-331	15	25	990	990	NUM
ftr-331	15	26	............................	............................	SYM
ftr-331	15	27	197	197	NUM
ftr-331	15	28	c.	c.	NOUN
ftr-331	15	29	what	what	PRON
ftr-331	15	30	's	be	AUX
ftr-331	15	31	not	not	PART
ftr-331	15	32	publically	publically	ADV
ftr-331	15	33	available	available	ADJ
ftr-331	15	34	from	from	ADP
ftr-331	15	35	federal	federal	ADJ
ftr-331	15	36	tax	tax	NOUN
ftr-331	15	37	filings	filing	NOUN
ftr-331	15	38	........	........	PUNCT
ftr-331	16	1	201	201	NUM
ftr-331	16	2	iv	iv	NOUN
ftr-331	16	3	.	.	PUNCT
ftr-331	16	4	public	public	ADJ
ftr-331	16	5	disclosure	disclosure	NOUN
ftr-331	16	6	of	of	ADP
ftr-331	16	7	regulatory	regulatory	ADJ
ftr-331	16	8	filings	filing	NOUN
ftr-331	16	9	and	and	CCONJ
ftr-331	16	10	determinations	determination	NOUN
ftr-331	16	11	................................	................................	PUNCT
ftr-331	17	1	......	......	PUNCT
ftr-331	17	2	203	203	NUM
ftr-331	17	3	a.	a.	NOUN
ftr-331	17	4	privacy	privacy	NOUN
ftr-331	17	5	interests	interest	NOUN
ftr-331	17	6	of	of	ADP
ftr-331	17	7	charities	charity	NOUN
ftr-331	17	8	and	and	CCONJ
ftr-331	17	9	their	their	PRON
ftr-331	17	10	supporters	supporter	NOUN
ftr-331	17	11	..................	..................	PUNCT
ftr-331	18	1	204	204	NUM
ftr-331	18	2	b.	b.	NOUN
ftr-331	18	3	what	what	PRON
ftr-331	18	4	filings	filing	NOUN
ftr-331	18	5	are	be	AUX
ftr-331	18	6	subject	subject	ADJ
ftr-331	18	7	to	to	ADP
ftr-331	18	8	public	public	ADJ
ftr-331	18	9	disclosure	disclosure	NOUN
ftr-331	18	10	?	?	PUNCT
ftr-331	18	11	......	......	PUNCT
ftr-331	19	1	......	......	PUNCT
ftr-331	20	1	205	205	NUM
ftr-331	20	2	c.	c.	NOUN
ftr-331	20	3	rationales	rationale	NOUN
ftr-331	20	4	for	for	ADP
ftr-331	20	5	governmentally	governmentally	ADV
ftr-331	20	6	mandated	mandate	VERB
ftr-331	20	7	disclosure	disclosure	NOUN
ftr-331	20	8	to	to	ADP
ftr-331	20	9	the	the	DET
ftr-331	20	10	public	public	NOUN
ftr-331	20	11	.................................	.................................	PUNCT
ftr-331	20	12	210	210	NUM
ftr-331	20	13	d.	d.	PROPN
ftr-331	20	14	disclosure	disclosure	NOUN
ftr-331	20	15	of	of	ADP
ftr-331	20	16	state	state	NOUN
ftr-331	20	17	and	and	CCONJ
ftr-331	20	18	federal	federal	ADJ
ftr-331	20	19	enforcement	enforcement	NOUN
ftr-331	20	20	activity	activity	NOUN
ftr-331	20	21	...............	...............	PUNCT
ftr-331	20	22	214	214	NUM
ftr-331	20	23	e.	e.	PROPN
ftr-331	20	24	congressional	congressional	ADJ
ftr-331	20	25	oversight	oversight	NOUN
ftr-331	20	26	.	.	PUNCT
ftr-331	20	27	...........................	...........................	PUNCT
ftr-331	21	1	224	224	NUM
ftr-331	21	2	v.	v.	ADP
ftr-331	21	3	voluntary	voluntary	ADJ
ftr-331	21	4	disclosure	disclosure	NOUN
ftr-331	21	5	by	by	ADP
ftr-331	21	6	the	the	DET
ftr-331	21	7	organization	organization	NOUN
ftr-331	21	8	and	and	CCONJ
ftr-331	21	9	disclosure	disclosure	NOUN
ftr-331	21	10	by	by	ADP
ftr-331	21	11	private	private	ADJ
ftr-331	21	12	parties	party	NOUN
ftr-331	21	13	...........................	...........................	PUNCT
ftr-331	22	1	226	226	NUM
ftr-331	22	2	a.	a.	NOUN
ftr-331	22	3	voluntary	voluntary	ADJ
ftr-331	22	4	disclosure	disclosure	NOUN
ftr-331	22	5	by	by	ADP
ftr-331	22	6	the	the	DET
ftr-331	22	7	organization	organization	NOUN
ftr-331	22	8	itself	itself	PRON
ftr-331	22	9	......	......	PUNCT
ftr-331	23	1	.....	.....	PUNCT
ftr-331	23	2	226	226	NUM
ftr-331	23	3	b.	b.	NOUN
ftr-331	23	4	media	medium	NOUN
ftr-331	23	5	...................................	...................................	PUNCT
ftr-331	23	6	.....	.....	PUNCT
ftr-331	24	1	227	227	NUM
ftr-331	24	2	c.	c.	NOUN
ftr-331	24	3	peer	peer	NOUN
ftr-331	24	4	regulators	regulator	NOUN
ftr-331	24	5	and	and	CCONJ
ftr-331	24	6	charity	charity	NOUN
ftr-331	24	7	"	"	PUNCT
ftr-331	24	8	watchdogs	watchdog	NOUN
ftr-331	24	9	"	"	PUNCT
ftr-331	24	10	...................	...................	PUNCT
ftr-331	25	1	228	228	NUM
ftr-331	25	2	vi	vi	NOUN
ftr-331	25	3	.	.	PUNCT
ftr-331	25	4	conclusion	conclusion	NOUN
ftr-331	25	5	.....................................................	.....................................................	PUNCT
ftr-331	25	6	230	230	NUM
ftr-331	25	7	appendix	appendix	NOUN
ftr-331	25	8	:	:	PUNCT
ftr-331	25	9	summary	summary	NOUN
ftr-331	25	10	and	and	CCONJ
ftr-331	25	11	governance	governance	NOUN
ftr-331	25	12	pages	page	NOUN
ftr-331	25	13	of	of	ADP
ftr-331	25	14	core	core	NOUN
ftr-331	25	15	form	form	NOUN
ftr-331	25	16	of	of	ADP
ftr-331	25	17	redesigned	redesign	VERB
ftr-331	25	18	form	form	NOUN
ftr-331	25	19	990	990	NUM
ftr-331	25	20	........................................	........................................	SYM
ftr-331	25	21	233	233	NUM
ftr-331	26	1	[	[	X
ftr-331	26	2	vol	vol	NOUN
ftr-331	26	3	.	.	PUNCT
ftr-331	26	4	12:4184	12:4184	NUM
ftr-331	26	5	charity	charity	NOUN
ftr-331	26	6	governance	governance	NOUN
ftr-331	26	7	i.	i.	PROPN
ftr-331	26	8	introduction	introduction	NOUN
ftr-331	26	9	the	the	DET
ftr-331	26	10	federal	federal	ADJ
ftr-331	26	11	tax	tax	NOUN
ftr-331	26	12	treatment	treatment	NOUN
ftr-331	26	13	of	of	ADP
ftr-331	26	14	tax	tax	NOUN
ftr-331	26	15	-	-	PUNCT
ftr-331	26	16	exempt	exempt	ADJ
ftr-331	26	17	organizations	organization	NOUN
ftr-331	26	18	,	,	PUNCT
ftr-331	26	19	as	as	SCONJ
ftr-331	26	20	i	i	PRON
ftr-331	26	21	once	once	ADV
ftr-331	26	22	wrote	write	VERB
ftr-331	26	23	,	,	PUNCT
ftr-331	26	24	is	be	AUX
ftr-331	26	25	a	a	DET
ftr-331	26	26	photo	photo	NOUN
ftr-331	26	27	-	-	PUNCT
ftr-331	26	28	negative	negative	ADJ
ftr-331	26	29	of	of	ADP
ftr-331	26	30	congress	congress	PROPN
ftr-331	26	31	's	's	PART
ftr-331	26	32	treatment	treatment	NOUN
ftr-331	26	33	of	of	ADP
ftr-331	26	34	those	those	PRON
ftr-331	26	35	who	who	PRON
ftr-331	26	36	pay	pay	VERB
ftr-331	26	37	taxes	taxis	NOUN
ftr-331	26	38	.	.	PUNCT
ftr-331	26	39	'	'	PUNCT
ftr-331	27	1	as	as	ADP
ftr-331	27	2	a	a	DET
ftr-331	27	3	substantive	substantive	ADJ
ftr-331	27	4	matter	matter	NOUN
ftr-331	27	5	,	,	PUNCT
ftr-331	27	6	this.favors	this.favors	NUM
ftr-331	27	7	charities	charity	NOUN
ftr-331	27	8	.	.	PUNCT
ftr-331	28	1	the	the	PRON
ftr-331	28	2	higher	high	ADJ
ftr-331	28	3	the	the	DET
ftr-331	28	4	tax	tax	NOUN
ftr-331	28	5	rate	rate	NOUN
ftr-331	28	6	on	on	ADP
ftr-331	28	7	forprofit	forprofit	NOUN
ftr-331	28	8	corporations	corporation	NOUN
ftr-331	28	9	,	,	PUNCT
ftr-331	28	10	the	the	PRON
ftr-331	28	11	higher	high	ADJ
ftr-331	28	12	the	the	DET
ftr-331	28	13	relative	relative	ADJ
ftr-331	28	14	value	value	NOUN
ftr-331	28	15	of	of	ADP
ftr-331	28	16	the	the	DET
ftr-331	28	17	charity	charity	NOUN
ftr-331	28	18	's	's	PART
ftr-331	28	19	income	income	NOUN
ftr-331	28	20	-	-	PUNCT
ftr-331	28	21	tax	tax	NOUN
ftr-331	28	22	exemption	exemption	NOUN
ftr-331	28	23	;	;	PUNCT
ftr-331	28	24	the	the	PRON
ftr-331	28	25	higher	high	ADJ
ftr-331	28	26	the	the	DET
ftr-331	28	27	individual	individual	ADJ
ftr-331	28	28	income	income	NOUN
ftr-331	28	29	-	-	PUNCT
ftr-331	28	30	tax	tax	NOUN
ftr-331	28	31	rates	rate	NOUN
ftr-331	28	32	,	,	PUNCT
ftr-331	28	33	the	the	PRON
ftr-331	28	34	lower	low	ADJ
ftr-331	28	35	the	the	DET
ftr-331	28	36	price	price	NOUN
ftr-331	28	37	of	of	ADP
ftr-331	28	38	charitable	charitable	ADJ
ftr-331	28	39	giving	giving	NOUN
ftr-331	28	40	(	(	PUNCT
ftr-331	28	41	and	and	CCONJ
ftr-331	28	42	the	the	PRON
ftr-331	28	43	greater	great	ADJ
ftr-331	28	44	the	the	DET
ftr-331	28	45	interest	interest	NOUN
ftr-331	28	46	-	-	PUNCT
ftr-331	28	47	rate	rate	NOUN
ftr-331	28	48	savings	saving	NOUN
ftr-331	28	49	to	to	ADP
ftr-331	28	50	charities	charity	NOUN
ftr-331	28	51	from	from	ADP
ftr-331	28	52	issuing	issue	VERB
ftr-331	28	53	tax	tax	NOUN
ftr-331	28	54	-	-	PUNCT
ftr-331	28	55	exempt	exempt	ADJ
ftr-331	28	56	bonds	bond	NOUN
ftr-331	28	57	)	)	PUNCT
ftr-331	28	58	;	;	PUNCT
ftr-331	28	59	and	and	CCONJ
ftr-331	28	60	charities	charity	NOUN
ftr-331	28	61	are	be	AUX
ftr-331	28	62	big	big	ADJ
ftr-331	28	63	defenders	defender	NOUN
ftr-331	28	64	of	of	ADP
ftr-331	28	65	the	the	DET
ftr-331	28	66	estate	estate	NOUN
ftr-331	28	67	tax	tax	NOUN
ftr-331	28	68	,	,	PUNCT
ftr-331	28	69	under	under	ADP
ftr-331	28	70	which	which	PRON
ftr-331	28	71	donations	donation	NOUN
ftr-331	28	72	are	be	AUX
ftr-331	28	73	fully	fully	ADV
ftr-331	28	74	deductible	deductible	ADJ
ftr-331	28	75	.	.	PUNCT
ftr-331	29	1	by	by	ADP
ftr-331	29	2	contrast	contrast	NOUN
ftr-331	29	3	,	,	PUNCT
ftr-331	29	4	exempt	exempt	ADJ
ftr-331	29	5	organizations	organization	NOUN
ftr-331	29	6	might	might	AUX
ftr-331	29	7	lament	lament	VERB
ftr-331	29	8	the	the	DET
ftr-331	29	9	reversal	reversal	NOUN
ftr-331	29	10	of	of	ADP
ftr-331	29	11	the	the	DET
ftr-331	29	12	presumption	presumption	NOUN
ftr-331	29	13	of	of	ADP
ftr-331	29	14	privacy	privacy	NOUN
ftr-331	29	15	.	.	PUNCT
ftr-331	30	1	in	in	ADP
ftr-331	30	2	stark	stark	ADJ
ftr-331	30	3	contrast	contrast	NOUN
ftr-331	30	4	to	to	ADP
ftr-331	30	5	the	the	DET
ftr-331	30	6	strict	strict	ADJ
ftr-331	30	7	protections	protection	NOUN
ftr-331	30	8	enjoyed	enjoy	VERB
ftr-331	30	9	by	by	ADP
ftr-331	30	10	taxpayers	taxpayer	NOUN
ftr-331	30	11	under	under	ADP
ftr-331	30	12	internal	internal	ADJ
ftr-331	30	13	revenue	revenue	NOUN
ftr-331	30	14	code	code	NOUN
ftr-331	30	15	section	section	NOUN
ftr-331	30	16	6103	6103	NUM
ftr-331	30	17	,	,	PUNCT
ftr-331	30	18	exempt	exempt	ADJ
ftr-331	30	19	-	-	PUNCT
ftr-331	30	20	organization	organization	NOUN
ftr-331	30	21	filings	filing	NOUN
ftr-331	30	22	are	be	AUX
ftr-331	30	23	publicly	publicly	ADV
ftr-331	30	24	available	available	ADJ
ftr-331	30	25	under	under	ADP
ftr-331	30	26	code	code	NOUN
ftr-331	30	27	section	section	NOUN
ftr-331	30	28	6104	6104	NUM
ftr-331	30	29	.	.	PUNCT
ftr-331	31	1	indeed	indeed	ADV
ftr-331	31	2	,	,	PUNCT
ftr-331	31	3	in	in	ADP
ftr-331	31	4	the	the	DET
ftr-331	31	5	last	last	ADJ
ftr-331	31	6	twenty	twenty	NUM
ftr-331	31	7	years	year	NOUN
ftr-331	31	8	,	,	PUNCT
ftr-331	31	9	the	the	DET
ftr-331	31	10	annual	annual	ADJ
ftr-331	31	11	information	information	NOUN
ftr-331	31	12	return	return	NOUN
ftr-331	31	13	filed	file	VERB
ftr-331	31	14	by	by	ADP
ftr-331	31	15	federally	federally	ADV
ftr-331	31	16	tax	tax	NOUN
ftr-331	31	17	-	-	PUNCT
ftr-331	31	18	exempt	exempt	ADJ
ftr-331	31	19	organizations	organization	NOUN
ftr-331	31	20	the	the	DET
ftr-331	31	21	form	form	NOUN
ftr-331	31	22	990	990	NUM
ftr-331	31	23	has	have	AUX
ftr-331	31	24	become	become	VERB
ftr-331	31	25	not	not	PART
ftr-331	31	26	only	only	ADV
ftr-331	31	27	the	the	DET
ftr-331	31	28	public	public	ADJ
ftr-331	31	29	face	face	NOUN
ftr-331	31	30	of	of	ADP
ftr-331	31	31	individual	individual	ADJ
ftr-331	31	32	charities	charity	NOUN
ftr-331	31	33	,	,	PUNCT
ftr-331	31	34	but	but	CCONJ
ftr-331	31	35	also	also	ADV
ftr-331	31	36	the	the	DET
ftr-331	31	37	most	most	ADV
ftr-331	31	38	readily	readily	ADV
ftr-331	31	39	available	available	ADJ
ftr-331	31	40	data	datum	NOUN
ftr-331	31	41	source	source	NOUN
ftr-331	31	42	for	for	ADP
ftr-331	31	43	potential	potential	ADJ
ftr-331	31	44	donors	donor	NOUN
ftr-331	31	45	,	,	PUNCT
ftr-331	31	46	state	state	NOUN
ftr-331	31	47	regulators	regulator	NOUN
ftr-331	31	48	,	,	PUNCT
ftr-331	31	49	the	the	DET
ftr-331	31	50	media	medium	NOUN
ftr-331	31	51	,	,	PUNCT
ftr-331	31	52	and	and	CCONJ
ftr-331	31	53	researchers	researcher	NOUN
ftr-331	31	54	,	,	PUNCT
ftr-331	31	55	as	as	ADV
ftr-331	31	56	well	well	ADV
ftr-331	31	57	as	as	ADP
ftr-331	31	58	the	the	DET
ftr-331	31	59	charity	charity	NOUN
ftr-331	31	60	's	's	PART
ftr-331	31	61	governing	govern	VERB
ftr-331	31	62	board	board	NOUN
ftr-331	31	63	,	,	PUNCT
ftr-331	31	64	staff	staff	NOUN
ftr-331	31	65	,	,	PUNCT
ftr-331	31	66	and	and	CCONJ
ftr-331	31	67	volunteers	volunteer	NOUN
ftr-331	31	68	.	.	PUNCT
ftr-331	32	1	this	this	DET
ftr-331	32	2	filing	filing	NOUN
ftr-331	32	3	is	be	AUX
ftr-331	32	4	so	so	ADV
ftr-331	32	5	important	important	ADJ
ftr-331	32	6	that	that	SCONJ
ftr-331	32	7	in	in	ADP
ftr-331	32	8	2008	2008	NUM
ftr-331	32	9	the	the	DET
ftr-331	32	10	internal	internal	ADJ
ftr-331	32	11	revenue	revenue	NOUN
ftr-331	32	12	service	service	NOUN
ftr-331	32	13	(	(	PUNCT
ftr-331	32	14	irs	irs	PROPN
ftr-331	32	15	)	)	PUNCT
ftr-331	32	16	took	take	VERB
ftr-331	32	17	into	into	ADP
ftr-331	32	18	account	account	NOUN
ftr-331	32	19	the	the	DET
ftr-331	32	20	interests	interest	NOUN
ftr-331	32	21	of	of	ADP
ftr-331	32	22	these	these	DET
ftr-331	32	23	various	various	ADJ
ftr-331	32	24	stakeholders	stakeholder	NOUN
ftr-331	32	25	in	in	ADP
ftr-331	32	26	radically	radically	ADV
ftr-331	32	27	redesigning	redesign	VERB
ftr-331	32	28	the	the	DET
ftr-331	32	29	form	form	NOUN
ftr-331	32	30	990	990	NUM
ftr-331	32	31	,	,	PUNCT
ftr-331	32	32	which	which	PRON
ftr-331	32	33	now	now	ADV
ftr-331	32	34	makes	make	VERB
ftr-331	32	35	available	available	ADJ
ftr-331	32	36	,	,	PUNCT
ftr-331	32	37	among	among	ADP
ftr-331	32	38	other	other	ADJ
ftr-331	32	39	information	information	NOUN
ftr-331	32	40	,	,	PUNCT
ftr-331	32	41	a	a	DET
ftr-331	32	42	detailed	detailed	ADJ
ftr-331	32	43	picture	picture	NOUN
ftr-331	32	44	of	of	ADP
ftr-331	32	45	the	the	DET
ftr-331	32	46	organization	organization	NOUN
ftr-331	32	47	's	's	PART
ftr-331	32	48	governing	govern	VERB
ftr-331	32	49	structure	structure	NOUN
ftr-331	32	50	,	,	PUNCT
ftr-331	32	51	policies	policy	NOUN
ftr-331	32	52	,	,	PUNCT
ftr-331	32	53	and	and	CCONJ
ftr-331	32	54	related	relate	VERB
ftr-331	32	55	-	-	PUNCT
ftr-331	32	56	party	party	NOUN
ftr-331	32	57	transactions	transaction	NOUN
ftr-331	32	58	.	.	PUNCT
ftr-331	33	1	moreover	moreover	ADV
ftr-331	33	2	,	,	PUNCT
ftr-331	33	3	simply	simply	ADV
ftr-331	33	4	by	by	ADP
ftr-331	33	5	asking	ask	VERB
ftr-331	33	6	questions	question	NOUN
ftr-331	33	7	about	about	ADP
ftr-331	33	8	the	the	DET
ftr-331	33	9	existence	existence	NOUN
ftr-331	33	10	of	of	ADP
ftr-331	33	11	perceived	perceive	VERB
ftr-331	33	12	"	"	PUNCT
ftr-331	33	13	best	good	ADJ
ftr-331	33	14	practices	practice	NOUN
ftr-331	33	15	,	,	PUNCT
ftr-331	33	16	"	"	PUNCT
ftr-331	33	17	the	the	DET
ftr-331	33	18	irs	irs	PROPN
ftr-331	33	19	sends	send	VERB
ftr-331	33	20	a	a	DET
ftr-331	33	21	strong	strong	ADJ
ftr-331	33	22	signal	signal	NOUN
ftr-331	33	23	of	of	ADP
ftr-331	33	24	their	their	PRON
ftr-331	33	25	desirability	desirability	NOUN
ftr-331	33	26	.	.	PUNCT
ftr-331	34	1	meanwhile	meanwhile	ADV
ftr-331	34	2	,	,	PUNCT
ftr-331	34	3	the	the	DET
ftr-331	34	4	emergence	emergence	NOUN
ftr-331	34	5	of	of	ADP
ftr-331	34	6	the	the	DET
ftr-331	34	7	thirdparty	thirdparty	PROPN
ftr-331	34	8	online	online	ADJ
ftr-331	34	9	database	database	NOUN
ftr-331	34	10	of	of	ADP
ftr-331	34	11	forms	form	NOUN
ftr-331	34	12	990	990	NUM
ftr-331	34	13	maintained	maintain	VERB
ftr-331	34	14	by	by	ADP
ftr-331	34	15	guidestar	guidestar	NOUN
ftr-331	34	16	itself	itself	PRON
ftr-331	34	17	a	a	DET
ftr-331	34	18	private	private	ADJ
ftr-331	34	19	,	,	PUNCT
ftr-331	34	20	nonprofit	nonprofit	ADJ
ftr-331	34	21	organization	organization	NOUN
ftr-331	34	22	completes	complete	VERB
ftr-331	34	23	the	the	DET
ftr-331	34	24	goal	goal	NOUN
ftr-331	34	25	of	of	ADP
ftr-331	34	26	transparency	transparency	NOUN
ftr-331	34	27	.	.	PUNCT
ftr-331	35	1	aside	aside	ADV
ftr-331	35	2	from	from	ADP
ftr-331	35	3	any	any	DET
ftr-331	35	4	oversight	oversight	NOUN
ftr-331	35	5	actions	action	NOUN
ftr-331	35	6	of	of	ADP
ftr-331	35	7	regulators	regulator	NOUN
ftr-331	35	8	,	,	PUNCT
ftr-331	35	9	any	any	DET
ftr-331	35	10	member	member	NOUN
ftr-331	35	11	of	of	ADP
ftr-331	35	12	the	the	DET
ftr-331	35	13	public	public	NOUN
ftr-331	35	14	(	(	PUNCT
ftr-331	35	15	including	include	VERB
ftr-331	35	16	competitors	competitor	NOUN
ftr-331	35	17	,	,	PUNCT
ftr-331	35	18	nonprofit	nonprofit	ADJ
ftr-331	35	19	and	and	CCONJ
ftr-331	35	20	for	for	ADP
ftr-331	35	21	-	-	PUNCT
ftr-331	35	22	profit	profit	NOUN
ftr-331	35	23	)	)	PUNCT
ftr-331	35	24	can	can	AUX
ftr-331	35	25	scrutinize	scrutinize	VERB
ftr-331	35	26	filings	filing	NOUN
ftr-331	35	27	without	without	ADP
ftr-331	35	28	the	the	DET
ftr-331	35	29	charity	charity	NOUN
ftr-331	35	30	's	's	PART
ftr-331	35	31	knowledge	knowledge	NOUN
ftr-331	35	32	of	of	ADP
ftr-331	35	33	who	who	PRON
ftr-331	35	34	is	be	AUX
ftr-331	35	35	looking	look	VERB
ftr-331	35	36	,	,	PUNCT
ftr-331	35	37	when	when	SCONJ
ftr-331	35	38	,	,	PUNCT
ftr-331	35	39	or	or	CCONJ
ftr-331	35	40	why.2	why.2	NOUN
ftr-331	35	41	sunlight	sunlight	NOUN
ftr-331	35	42	,	,	PUNCT
ftr-331	35	43	of	of	ADP
ftr-331	35	44	course	course	NOUN
ftr-331	35	45	,	,	PUNCT
ftr-331	35	46	creates	create	VERB
ftr-331	35	47	both	both	DET
ftr-331	35	48	clarity	clarity	NOUN
ftr-331	35	49	and	and	CCONJ
ftr-331	35	50	shadows	shadow	NOUN
ftr-331	35	51	.	.	PUNCT
ftr-331	36	1	knowing	know	VERB
ftr-331	36	2	that	that	SCONJ
ftr-331	36	3	detailed	detailed	ADJ
ftr-331	36	4	information	information	NOUN
ftr-331	36	5	about	about	ADP
ftr-331	36	6	charity	charity	NOUN
ftr-331	36	7	structure	structure	NOUN
ftr-331	36	8	and	and	CCONJ
ftr-331	36	9	practices	practice	NOUN
ftr-331	36	10	will	will	AUX
ftr-331	36	11	be	be	AUX
ftr-331	36	12	available	available	ADJ
ftr-331	36	13	to	to	ADP
ftr-331	36	14	the	the	DET
ftr-331	36	15	public	public	NOUN
ftr-331	36	16	can	can	AUX
ftr-331	36	17	as	as	ADV
ftr-331	36	18	no	no	ADV
ftr-331	36	19	doubt	doubt	ADV
ftr-331	36	20	intended	intend	VERB
ftr-331	36	21	influence	influence	NOUN
ftr-331	36	22	charity	charity	NOUN
ftr-331	36	23	behavior	behavior	NOUN
ftr-331	36	24	.	.	PUNCT
ftr-331	37	1	however	however	ADV
ftr-331	37	2	,	,	PUNCT
ftr-331	37	3	requiring	require	VERB
ftr-331	37	4	charities	charity	NOUN
ftr-331	37	5	to	to	PART
ftr-331	37	6	disclose	disclose	VERB
ftr-331	37	7	information	information	NOUN
ftr-331	37	8	to	to	ADP
ftr-331	37	9	the	the	DET
ftr-331	37	10	irs	irs	PROPN
ftr-331	37	11	is	be	AUX
ftr-331	37	12	a	a	DET
ftr-331	37	13	separate	separate	ADJ
ftr-331	37	14	question	question	NOUN
ftr-331	37	15	from	from	ADP
ftr-331	37	16	requiring	require	VERB
ftr-331	37	17	charities	charity	NOUN
ftr-331	37	18	to	to	PART
ftr-331	37	19	disclose	disclose	VERB
ftr-331	37	20	their	their	PRON
ftr-331	37	21	irs	irs	PROPN
ftr-331	37	22	filings	filing	NOUN
ftr-331	37	23	to	to	ADP
ftr-331	37	24	the	the	DET
ftr-331	37	25	public	public	NOUN
ftr-331	37	26	.	.	PUNCT
ftr-331	38	1	since	since	SCONJ
ftr-331	38	2	1987	1987	NUM
ftr-331	38	3	.exempt	.exempt	PUNCT
ftr-331	38	4	organizations	organization	NOUN
ftr-331	38	5	have	have	AUX
ftr-331	38	6	operated	operate	VERB
ftr-331	38	7	under	under	ADP
ftr-331	38	8	a	a	DET
ftr-331	38	9	statutory	statutory	ADJ
ftr-331	38	10	obligation	obligation	NOUN
ftr-331	38	11	to	to	PART
ftr-331	38	12	provide	provide	VERB
ftr-331	38	13	their	their	PRON
ftr-331	38	14	forms	form	NOUN
ftr-331	38	15	990	990	NUM
ftr-331	38	16	to	to	ADP
ftr-331	38	17	members	member	NOUN
ftr-331	38	18	of	of	ADP
ftr-331	38	19	the	the	DET
ftr-331	38	20	public	public	NOUN
ftr-331	38	21	upon	upon	SCONJ
ftr-331	38	22	demand	demand	NOUN
ftr-331	38	23	.	.	PUNCT
ftr-331	39	1	that	that	SCONJ
ftr-331	39	2	1	1	X
ftr-331	39	3	.	.	X
ftr-331	39	4	evelyn	evelyn	PROPN
ftr-331	39	5	brody	brody	PROPN
ftr-331	39	6	,	,	PUNCT
ftr-331	39	7	charities	charity	NOUN
ftr-331	39	8	in	in	ADP
ftr-331	39	9	tax	tax	NOUN
ftr-331	39	10	reform	reform	NOUN
ftr-331	39	11	:	:	PUNCT
ftr-331	39	12	threats	threat	NOUN
ftr-331	39	13	to	to	ADP
ftr-331	39	14	subsidies	subsidy	NOUN
ftr-331	39	15	overt	overt	ADJ
ftr-331	39	16	and	and	CCONJ
ftr-331	39	17	covert	covert	ADJ
ftr-331	39	18	,	,	PUNCT
ftr-331	39	19	66	66	NUM
ftr-331	39	20	tenn	tenn	PROPN
ftr-331	39	21	.	.	PUNCT
ftr-331	39	22	l.	l.	PROPN
ftr-331	39	23	rev	rev	PROPN
ftr-331	39	24	.	.	PROPN
ftr-331	39	25	687	687	NUM
ftr-331	39	26	,	,	PUNCT
ftr-331	39	27	694	694	NUM
ftr-331	39	28	(	(	PUNCT
ftr-331	39	29	1999	1999	NUM
ftr-331	39	30	)	)	PUNCT
ftr-331	39	31	.	.	PUNCT
ftr-331	40	1	2	2	X
ftr-331	40	2	.	.	X
ftr-331	40	3	see	see	VERB
ftr-331	40	4	guidestar	guidestar	NOUN
ftr-331	40	5	,	,	PUNCT
ftr-331	40	6	http://www.guidestar.org	http://www.guidestar.org	X
ftr-331	40	7	.	.	X
ftr-331	41	1	3	3	X
ftr-331	41	2	.	.	X
ftr-331	41	3	see	see	VERB
ftr-331	41	4	pub	pub	NOUN
ftr-331	41	5	.	.	PUNCT
ftr-331	42	1	l.	l.	PROPN
ftr-331	42	2	no	no	INTJ
ftr-331	42	3	.	.	PROPN
ftr-331	43	1	100	100	NUM
ftr-331	43	2	-	-	SYM
ftr-331	43	3	203	203	NUM
ftr-331	43	4	,	,	PUNCT
ftr-331	43	5	§	§	PROPN
ftr-331	43	6	10702(a	10702(a	NOUN
ftr-331	43	7	)	)	PUNCT
ftr-331	43	8	,	,	PUNCT
ftr-331	43	9	101	101	NUM
ftr-331	43	10	stat	stat	NOUN
ftr-331	43	11	.	.	PUNCT
ftr-331	44	1	1330	1330	NUM
ftr-331	44	2	(	(	PUNCT
ftr-331	44	3	1987	1987	NUM
ftr-331	44	4	)	)	PUNCT
ftr-331	44	5	adding	add	VERB
ftr-331	44	6	subsection	subsection	NOUN
ftr-331	44	7	(	(	PUNCT
ftr-331	44	8	e	e	NOUN
ftr-331	44	9	)	)	PUNCT
ftr-331	44	10	to	to	ADP
ftr-331	44	11	internal	internal	ADJ
ftr-331	44	12	revenue	revenue	NOUN
ftr-331	44	13	code	code	NOUN
ftr-331	44	14	§	§	PROPN
ftr-331	44	15	6104	6104	NUM
ftr-331	44	16	.	.	PUNCT
ftr-331	45	1	in	in	ADP
ftr-331	45	2	1998	1998	NUM
ftr-331	45	3	congress	congress	PROPN
ftr-331	45	4	replaced	replace	VERB
ftr-331	45	5	1852012	1852012	NUM
ftr-331	45	6	]	]	PUNCT
ftr-331	45	7	florida	florida	PROPN
ftr-331	45	8	tax	tax	PROPN
ftr-331	45	9	review	review	NOUN
ftr-331	45	10	significant	significant	ADJ
ftr-331	45	11	development	development	NOUN
ftr-331	45	12	has	have	AUX
ftr-331	45	13	long	long	ADV
ftr-331	45	14	made	make	VERB
ftr-331	45	15	me	i	PRON
ftr-331	45	16	wonder	wonder	VERB
ftr-331	45	17	about	about	ADP
ftr-331	45	18	the	the	DET
ftr-331	45	19	effect	effect	NOUN
ftr-331	45	20	on	on	ADP
ftr-331	45	21	the	the	DET
ftr-331	45	22	nonprofit	nonprofit	ADJ
ftr-331	45	23	sector	sector	NOUN
ftr-331	45	24	from	from	ADP
ftr-331	45	25	mandated	mandate	VERB
ftr-331	45	26	public	public	ADJ
ftr-331	45	27	disclosure	disclosure	NOUN
ftr-331	45	28	of	of	ADP
ftr-331	45	29	tax	tax	NOUN
ftr-331	45	30	filings.4	filings.4	PROPN
ftr-331	45	31	in	in	ADP
ftr-331	45	32	a	a	DET
ftr-331	45	33	march	march	NOUN
ftr-331	45	34	2010	2010	NUM
ftr-331	45	35	letter	letter	NOUN
ftr-331	45	36	,	,	PUNCT
ftr-331	45	37	then	then	ADV
ftr-331	45	38	-	-	PUNCT
ftr-331	45	39	ranking	rank	VERB
ftr-331	45	40	member	member	NOUN
ftr-331	45	41	(	(	PUNCT
ftr-331	45	42	and	and	CCONJ
ftr-331	45	43	former	former	ADJ
ftr-331	45	44	chair	chair	NOUN
ftr-331	45	45	)	)	PUNCT
ftr-331	45	46	of	of	ADP
ftr-331	45	47	the	the	DET
ftr-331	45	48	senate	senate	PROPN
ftr-331	45	49	finance	finance	PROPN
ftr-331	45	50	committee	committee	PROPN
ftr-331	45	51	,	,	PUNCT
ftr-331	45	52	charles	charles	PROPN
ftr-331	45	53	grassley	grassley	PROPN
ftr-331	45	54	,	,	PUNCT
ftr-331	45	55	praised	praise	VERB
ftr-331	45	56	the	the	DET
ftr-331	45	57	2008	2008	NUM
ftr-331	45	58	redesign	redesign	NOUN
ftr-331	45	59	of	of	ADP
ftr-331	45	60	the	the	DET
ftr-331	45	61	form	form	NOUN
ftr-331	45	62	990	990	NUM
ftr-331	45	63	in	in	ADP
ftr-331	45	64	declaring	declare	VERB
ftr-331	45	65	:	:	PUNCT
ftr-331	45	66	"	"	PUNCT
ftr-331	45	67	the	the	DET
ftr-331	45	68	best	good	ADJ
ftr-331	45	69	way	way	NOUN
ftr-331	45	70	i	i	PRON
ftr-331	45	71	know	know	VERB
ftr-331	45	72	to	to	PART
ftr-331	45	73	increase	increase	VERB
ftr-331	45	74	voluntary	voluntary	ADJ
ftr-331	45	75	compliance	compliance	NOUN
ftr-331	45	76	is	be	AUX
ftr-331	45	77	to	to	PART
ftr-331	45	78	inject	inject	VERB
ftr-331	45	79	"	"	PUNCT
ftr-331	45	80	5transparency	5transparency	NUM
ftr-331	45	81	.	.	PUNCT
ftr-331	45	82	"	"	PUNCT
ftr-331	46	1	meanwhile	meanwhile	ADV
ftr-331	46	2	,	,	PUNCT
ftr-331	46	3	pursuant	pursuant	ADJ
ftr-331	46	4	of	of	ADP
ftr-331	46	5	its	its	PRON
ftr-331	46	6	obligation	obligation	NOUN
ftr-331	46	7	to	to	PART
ftr-331	46	8	administer	administer	VERB
ftr-331	46	9	and	and	CCONJ
ftr-331	46	10	enforce	enforce	VERB
ftr-331	46	11	the	the	DET
ftr-331	46	12	requirements	requirement	NOUN
ftr-331	46	13	for	for	ADP
ftr-331	46	14	federal	federal	ADJ
ftr-331	46	15	tax	tax	NOUN
ftr-331	46	16	exemption	exemption	NOUN
ftr-331	46	17	,	,	PUNCT
ftr-331	46	18	the	the	DET
ftr-331	46	19	irs	irs	PROPN
ftr-331	46	20	has	have	AUX
ftr-331	46	21	long	long	ADV
ftr-331	46	22	kept	keep	VERB
ftr-331	46	23	its	its	PRON
ftr-331	46	24	hand	hand	NOUN
ftr-331	46	25	in	in	ADP
ftr-331	46	26	issues	issue	NOUN
ftr-331	46	27	of	of	ADP
ftr-331	46	28	sound	sound	ADJ
ftr-331	46	29	charity	charity	NOUN
ftr-331	46	30	governance	governance	NOUN
ftr-331	46	31	.	.	PUNCT
ftr-331	47	1	in	in	ADP
ftr-331	47	2	the	the	DET
ftr-331	47	3	1990s	1990	NOUN
ftr-331	47	4	,	,	PUNCT
ftr-331	47	5	the	the	DET
ftr-331	47	6	public	public	NOUN
ftr-331	47	7	was	be	AUX
ftr-331	47	8	treated	treat	VERB
ftr-331	47	9	to	to	ADP
ftr-331	47	10	peeks	peek	NOUN
ftr-331	47	11	at	at	ADP
ftr-331	47	12	the	the	DET
ftr-331	47	13	irs	irs	PROPN
ftr-331	47	14	's	's	PART
ftr-331	47	15	view	view	NOUN
ftr-331	47	16	of	of	ADP
ftr-331	47	17	appropriate	appropriate	ADJ
ftr-331	47	18	governance	governance	NOUN
ftr-331	47	19	through	through	ADP
ftr-331	47	20	the	the	DET
ftr-331	47	21	release	release	NOUN
ftr-331	47	22	of	of	ADP
ftr-331	47	23	a	a	DET
ftr-331	47	24	few	few	ADJ
ftr-331	47	25	otherwise	otherwise	ADV
ftr-331	47	26	confidential	confidential	ADJ
ftr-331	47	27	"	"	PUNCT
ftr-331	47	28	closing	closing	NOUN
ftr-331	47	29	agreements	agreement	NOUN
ftr-331	47	30	"	"	PUNCT
ftr-331	47	31	that	that	PRON
ftr-331	47	32	the	the	DET
ftr-331	47	33	irs	irs	PROPN
ftr-331	47	34	entered	enter	VERB
ftr-331	47	35	into	into	ADP
ftr-331	47	36	on	on	ADP
ftr-331	47	37	the	the	DET
ftr-331	47	38	condition	condition	NOUN
ftr-331	47	39	that	that	SCONJ
ftr-331	47	40	the	the	DET
ftr-331	47	41	organization	organization	NOUN
ftr-331	47	42	agree	agree	VERB
ftr-331	47	43	to	to	PART
ftr-331	47	44	publish	publish	VERB
ftr-331	47	45	them.6	them.6	NOUN
ftr-331	47	46	more	more	ADV
ftr-331	47	47	systematically	systematically	ADV
ftr-331	47	48	,	,	PUNCT
ftr-331	47	49	in	in	ADP
ftr-331	47	50	1996	1996	NUM
ftr-331	47	51	,	,	PUNCT
ftr-331	47	52	congress	congress	PROPN
ftr-331	47	53	involved	involve	VERB
ftr-331	47	54	the	the	DET
ftr-331	47	55	irs	irs	PROPN
ftr-331	47	56	in	in	ADP
ftr-331	47	57	charity	charity	NOUN
ftr-331	47	58	governance	governance	NOUN
ftr-331	47	59	by	by	ADP
ftr-331	47	60	adopting	adopt	VERB
ftr-331	47	61	the	the	DET
ftr-331	47	62	"	"	PUNCT
ftr-331	47	63	intermediate	intermediate	ADJ
ftr-331	47	64	sanctions	sanction	NOUN
ftr-331	47	65	"	"	PUNCT
ftr-331	47	66	statute	statute	NOUN
ftr-331	47	67	designed	design	VERB
ftr-331	47	68	to	to	PART
ftr-331	47	69	deter	deter	VERB
ftr-331	47	70	charity	charity	NOUN
ftr-331	47	71	insiders	insider	NOUN
ftr-331	47	72	from	from	ADP
ftr-331	47	73	engaging	engage	VERB
ftr-331	47	74	in	in	ADP
ftr-331	47	75	"	"	PUNCT
ftr-331	47	76	excess	excess	ADJ
ftr-331	47	77	benefit	benefit	NOUN
ftr-331	47	78	transactions	transaction	NOUN
ftr-331	47	79	"	"	PUNCT
ftr-331	47	80	with	with	ADP
ftr-331	47	81	charities.7	charities.7	NOUN
ftr-331	47	82	the	the	DET
ftr-331	47	83	subsections	subsection	NOUN
ftr-331	47	84	(	(	PUNCT
ftr-331	47	85	d	d	NOUN
ftr-331	47	86	)	)	PUNCT
ftr-331	47	87	and	and	CCONJ
ftr-331	47	88	(	(	PUNCT
ftr-331	47	89	e	e	NOUN
ftr-331	47	90	)	)	PUNCT
ftr-331	47	91	with	with	ADP
ftr-331	47	92	the	the	DET
ftr-331	47	93	current	current	ADJ
ftr-331	47	94	subsection	subsection	NOUN
ftr-331	47	95	(	(	PUNCT
ftr-331	47	96	d	d	NOUN
ftr-331	47	97	)	)	PUNCT
ftr-331	47	98	.	.	PUNCT
ftr-331	48	1	4	4	X
ftr-331	48	2	.	.	X
ftr-331	48	3	as	as	SCONJ
ftr-331	48	4	i	i	PRON
ftr-331	48	5	wrote	write	VERB
ftr-331	48	6	in	in	ADP
ftr-331	48	7	1996	1996	NUM
ftr-331	48	8	:	:	PUNCT
ftr-331	48	9	the	the	DET
ftr-331	48	10	wealth	wealth	NOUN
ftr-331	48	11	of	of	ADP
ftr-331	48	12	data	datum	NOUN
ftr-331	48	13	demanded	demand	VERB
ftr-331	48	14	by	by	ADP
ftr-331	48	15	the	the	DET
ftr-331	48	16	irs	irs	PROPN
ftr-331	48	17	inspired	inspire	VERB
ftr-331	48	18	the	the	DET
ftr-331	48	19	following	follow	VERB
ftr-331	48	20	exchange	exchange	NOUN
ftr-331	48	21	between	between	ADP
ftr-331	48	22	a	a	DET
ftr-331	48	23	member	member	NOUN
ftr-331	48	24	of	of	ADP
ftr-331	48	25	the	the	DET
ftr-331	48	26	american	american	PROPN
ftr-331	48	27	bar	bar	PROPN
ftr-331	48	28	association	association	NOUN
ftr-331	48	29	and	and	CCONJ
ftr-331	48	30	the	the	DET
ftr-331	48	31	irs	irs	PROPN
ftr-331	48	32	's	's	PART
ftr-331	48	33	special	special	ADJ
ftr-331	48	34	assistant	assistant	NOUN
ftr-331	48	35	for	for	ADP
ftr-331	48	36	exempt	exempt	ADJ
ftr-331	48	37	organization	organization	NOUN
ftr-331	48	38	matters	matter	NOUN
ftr-331	48	39	:	:	PUNCT
ftr-331	48	40	mr	mr	PROPN
ftr-331	48	41	.	.	PROPN
ftr-331	48	42	gallagher	gallagher	PROPN
ftr-331	48	43	:	:	PUNCT
ftr-331	48	44	howard	howard	PROPN
ftr-331	48	45	,	,	PUNCT
ftr-331	48	46	what	what	PRON
ftr-331	48	47	does	do	AUX
ftr-331	48	48	the	the	DET
ftr-331	48	49	irs	irs	PROPN
ftr-331	48	50	do	do	VERB
ftr-331	48	51	with	with	ADP
ftr-331	48	52	all	all	DET
ftr-331	48	53	this	this	DET
ftr-331	48	54	stuff	stuff	NOUN
ftr-331	48	55	?	?	PUNCT
ftr-331	49	1	mr	mr	PROPN
ftr-331	49	2	.	.	PROPN
ftr-331	49	3	schoenfeld	schoenfeld	PROPN
ftr-331	49	4	:	:	PUNCT
ftr-331	49	5	it	it	PRON
ftr-331	49	6	's	be	AUX
ftr-331	49	7	not	not	PART
ftr-331	49	8	so	so	ADV
ftr-331	49	9	much	much	ADV
ftr-331	49	10	what	what	PRON
ftr-331	49	11	the	the	DET
ftr-331	49	12	irs	irs	PROPN
ftr-331	49	13	does	do	VERB
ftr-331	49	14	with	with	ADP
ftr-331	49	15	all	all	DET
ftr-331	49	16	this	this	DET
ftr-331	49	17	stuff	stuff	NOUN
ftr-331	49	18	.	.	PUNCT
ftr-331	50	1	it	it	PRON
ftr-331	50	2	's	be	AUX
ftr-331	50	3	also	also	ADV
ftr-331	50	4	what	what	PRON
ftr-331	50	5	the	the	DET
ftr-331	50	6	public	public	NOUN
ftr-331	50	7	does	do	VERB
ftr-331	50	8	with	with	ADP
ftr-331	50	9	all	all	DET
ftr-331	50	10	this	this	DET
ftr-331	50	11	stuff	stuff	NOUN
ftr-331	50	12	.	.	PUNCT
ftr-331	51	1	that	that	PRON
ftr-331	51	2	's	be	AUX
ftr-331	51	3	an	an	DET
ftr-331	51	4	equal	equal	ADJ
ftr-331	51	5	part	part	NOUN
ftr-331	51	6	,	,	PUNCT
ftr-331	51	7	i	i	PRON
ftr-331	51	8	think	think	VERB
ftr-331	51	9	,	,	PUNCT
ftr-331	51	10	of	of	ADP
ftr-331	51	11	what	what	PRON
ftr-331	51	12	the	the	DET
ftr-331	51	13	question	question	NOUN
ftr-331	51	14	should	should	AUX
ftr-331	51	15	be	be	AUX
ftr-331	51	16	.	.	PUNCT
ftr-331	52	1	but	but	CCONJ
ftr-331	52	2	what	what	PRON
ftr-331	52	3	,	,	PUNCT
ftr-331	52	4	then	then	ADV
ftr-331	52	5	,	,	PUNCT
ftr-331	52	6	is	be	AUX
ftr-331	52	7	the	the	DET
ftr-331	52	8	public	public	NOUN
ftr-331	52	9	to	to	PART
ftr-331	52	10	do	do	VERB
ftr-331	52	11	with	with	ADP
ftr-331	52	12	all	all	DET
ftr-331	52	13	this	this	DET
ftr-331	52	14	stuff	stuff	NOUN
ftr-331	52	15	?	?	PUNCT
ftr-331	53	1	evelyn	evelyn	PROPN
ftr-331	53	2	brody	brody	PROPN
ftr-331	53	3	,	,	PUNCT
ftr-331	53	4	institutional	institutional	ADJ
ftr-331	53	5	dissonance	dissonance	NOUN
ftr-331	53	6	in	in	ADP
ftr-331	53	7	the	the	DET
ftr-331	53	8	nonprofit	nonprofit	ADJ
ftr-331	53	9	sector	sector	NOUN
ftr-331	53	10	,	,	PUNCT
ftr-331	53	11	41	41	NUM
ftr-331	53	12	vill	vill	NOUN
ftr-331	53	13	.	.	PUNCT
ftr-331	54	1	l.	l.	PROPN
ftr-331	54	2	rev	rev	PROPN
ftr-331	54	3	.	.	PROPN
ftr-331	54	4	433	433	NUM
ftr-331	54	5	,	,	PUNCT
ftr-331	54	6	501	501	NUM
ftr-331	54	7	(	(	PUNCT
ftr-331	54	8	1996	1996	NUM
ftr-331	54	9	)	)	PUNCT
ftr-331	54	10	(	(	PUNCT
ftr-331	54	11	citing	cite	VERB
ftr-331	54	12	the	the	DET
ftr-331	54	13	exchange	exchange	NOUN
ftr-331	54	14	in	in	ADP
ftr-331	54	15	edited	edited	ADJ
ftr-331	54	16	transcript	transcript	NOUN
ftr-331	54	17	ofthe	ofthe	NOUN
ftr-331	54	18	morning	morning	NOUN
ftr-331	54	19	sessions	session	NOUN
ftr-331	54	20	of	of	ADP
ftr-331	54	21	the	the	DET
ftr-331	54	22	august	august	PROPN
ftr-331	54	23	aba	aba	PROPN
ftr-331	54	24	eo	eo	PROPN
ftr-331	54	25	committee	committee	PROPN
ftr-331	54	26	meeting	meeting	NOUN
ftr-331	54	27	in	in	ADP
ftr-331	54	28	new	new	PROPN
ftr-331	54	29	orleans	orleans	PROPN
ftr-331	54	30	,	,	PUNCT
ftr-331	54	31	panel	panel	NOUN
ftr-331	54	32	iii	iii	PROPN
ftr-331	54	33	,	,	PUNCT
ftr-331	54	34	the	the	DET
ftr-331	54	35	role	role	NOUN
ftr-331	54	36	of	of	ADP
ftr-331	54	37	the	the	DET
ftr-331	54	38	irs	irs	PROPN
ftr-331	54	39	in	in	ADP
ftr-331	54	40	promoting	promote	VERB
ftr-331	54	41	public	public	ADJ
ftr-331	54	42	accountability	accountability	NOUN
ftr-331	54	43	of	of	ADP
ftr-331	54	44	exempt	exempt	ADJ
ftr-331	54	45	organizations	organization	NOUN
ftr-331	54	46	,	,	PUNCT
ftr-331	54	47	10	10	NUM
ftr-331	54	48	exempt	exempt	ADJ
ftr-331	54	49	org	org	NOUN
ftr-331	54	50	.	.	PUNCT
ftr-331	55	1	tax	tax	PROPN
ftr-331	55	2	rev	rev	PROPN
ftr-331	55	3	.	.	PROPN
ftr-331	55	4	805	805	NUM
ftr-331	55	5	(	(	PUNCT
ftr-331	55	6	oct	oct	PROPN
ftr-331	55	7	.	.	PROPN
ftr-331	55	8	1994	1994	NUM
ftr-331	55	9	)	)	PUNCT
ftr-331	55	10	)	)	PUNCT
ftr-331	55	11	.	.	PUNCT
ftr-331	56	1	5	5	X
ftr-331	56	2	.	.	X
ftr-331	56	3	charles	charles	PROPN
ftr-331	56	4	grassley	grassley	PROPN
ftr-331	56	5	,	,	PUNCT
ftr-331	56	6	letter	letter	NOUN
ftr-331	56	7	to	to	ADP
ftr-331	56	8	the	the	DET
ftr-331	56	9	editor	editor	NOUN
ftr-331	56	10	,	,	PUNCT
ftr-331	56	11	increasing	increase	VERB
ftr-331	56	12	irs	irs	PROPN
ftr-331	56	13	enforcement	enforcement	NOUN
ftr-331	56	14	remains	remain	VERB
ftr-331	56	15	a	a	DET
ftr-331	56	16	'	'	PUNCT
ftr-331	56	17	slippery	slippery	ADJ
ftr-331	56	18	slope	slope	NOUN
ftr-331	56	19	,	,	PUNCT
ftr-331	56	20	'	'	PUNCT
ftr-331	56	21	chronicle	chronicle	NOUN
ftr-331	56	22	of	of	ADP
ftr-331	56	23	higher	high	ADJ
ftr-331	56	24	educ	educ	NOUN
ftr-331	56	25	.	.	PUNCT
ftr-331	56	26	,	,	PUNCT
ftr-331	56	27	mar	mar	PROPN
ftr-331	56	28	.	.	PROPN
ftr-331	56	29	7	7	NUM
ftr-331	56	30	,	,	PUNCT
ftr-331	56	31	2010	2010	NUM
ftr-331	56	32	.	.	PUNCT
ftr-331	57	1	6	6	NUM
ftr-331	57	2	.	.	X
ftr-331	58	1	the	the	DET
ftr-331	58	2	closing	closing	NOUN
ftr-331	58	3	agreements	agreement	NOUN
ftr-331	58	4	with	with	ADP
ftr-331	58	5	jimmy	jimmy	PROPN
ftr-331	58	6	swaggart	swaggart	PROPN
ftr-331	58	7	ministries	ministries	PROPN
ftr-331	58	8	,	,	PUNCT
ftr-331	58	9	pat	pat	PROPN
ftr-331	58	10	robertson	robertson	PROPN
ftr-331	58	11	's	's	PART
ftr-331	58	12	christian	christian	PROPN
ftr-331	58	13	broadcasting	broadcasting	NOUN
ftr-331	58	14	network	network	NOUN
ftr-331	58	15	,	,	PUNCT
ftr-331	58	16	and	and	CCONJ
ftr-331	58	17	jerry	jerry	PROPN
ftr-331	58	18	falwell	falwell	PROPN
ftr-331	58	19	's	's	PART
ftr-331	58	20	old	old	ADJ
ftr-331	58	21	time	time	NOUN
ftr-331	58	22	gospel	gospel	NOUN
ftr-331	58	23	hour	hour	NOUN
ftr-331	58	24	not	not	PART
ftr-331	58	25	only	only	ADV
ftr-331	58	26	required	require	VERB
ftr-331	58	27	the	the	DET
ftr-331	58	28	payment	payment	NOUN
ftr-331	58	29	of	of	ADP
ftr-331	58	30	taxes	taxis	NOUN
ftr-331	58	31	,	,	PUNCT
ftr-331	58	32	but	but	CCONJ
ftr-331	58	33	also	also	ADV
ftr-331	58	34	required	require	VERB
ftr-331	58	35	the	the	DET
ftr-331	58	36	organizations	organization	NOUN
ftr-331	58	37	to	to	PART
ftr-331	58	38	make	make	VERB
ftr-331	58	39	changes	change	NOUN
ftr-331	58	40	in	in	ADP
ftr-331	58	41	corporate	corporate	ADJ
ftr-331	58	42	governance	governance	NOUN
ftr-331	58	43	and	and	CCONJ
ftr-331	58	44	to	to	PART
ftr-331	58	45	publicize	publicize	VERB
ftr-331	58	46	the	the	DET
ftr-331	58	47	general	general	ADJ
ftr-331	58	48	terms	term	NOUN
ftr-331	58	49	of	of	ADP
ftr-331	58	50	the	the	DET
ftr-331	58	51	closing	closing	NOUN
ftr-331	58	52	agreements	agreement	NOUN
ftr-331	58	53	.	.	PUNCT
ftr-331	59	1	see	see	VERB
ftr-331	59	2	streckfus	streckfus	PROPN
ftr-331	59	3	,	,	PUNCT
ftr-331	59	4	paul	paul	PROPN
ftr-331	59	5	,	,	PUNCT
ftr-331	59	6	swaggart	swaggart	PROPN
ftr-331	59	7	settlement	settlement	PROPN
ftr-331	59	8	drawing	drawing	NOUN
ftr-331	59	9	comments	comment	NOUN
ftr-331	59	10	(	(	PUNCT
ftr-331	59	11	dec	dec	PROPN
ftr-331	59	12	.	.	PROPN
ftr-331	59	13	17	17	NUM
ftr-331	59	14	,	,	PUNCT
ftr-331	59	15	1991	1991	NUM
ftr-331	59	16	)	)	PUNCT
ftr-331	59	17	,	,	PUNCT
ftr-331	59	18	5	5	NUM
ftr-331	59	19	exempt	exempt	ADJ
ftr-331	59	20	org	org	NOUN
ftr-331	59	21	.	.	PUNCT
ftr-331	60	1	tax	tax	NOUN
ftr-331	60	2	rev	rev	PROPN
ftr-331	60	3	.	.	PROPN
ftr-331	60	4	205	205	NUM
ftr-331	60	5	(	(	PUNCT
ftr-331	60	6	feb	feb	PROPN
ftr-331	60	7	.	.	PROPN
ftr-331	60	8	1992	1992	NUM
ftr-331	60	9	)	)	PUNCT
ftr-331	60	10	;	;	PUNCT
ftr-331	60	11	statement	statement	NOUN
ftr-331	60	12	of	of	ADP
ftr-331	60	13	jerry	jerry	PROPN
ftr-331	60	14	falwell	falwell	PROPN
ftr-331	60	15	regarding	regard	VERB
ftr-331	60	16	closing	closing	NOUN
ftr-331	60	17	agreement	agreement	NOUN
ftr-331	60	18	(	(	PUNCT
ftr-331	60	19	feb	feb	PROPN
ftr-331	60	20	.	.	PROPN
ftr-331	60	21	17	17	NUM
ftr-331	60	22	,	,	PUNCT
ftr-331	60	23	1993	1993	NUM
ftr-331	60	24	)	)	PUNCT
ftr-331	60	25	,	,	PUNCT
ftr-331	60	26	7	7	NUM
ftr-331	60	27	exempt	exempt	ADJ
ftr-331	60	28	org	org	NOUN
ftr-331	60	29	.	.	PUNCT
ftr-331	61	1	tax	tax	NOUN
ftr-331	61	2	rev	rev	PROPN
ftr-331	61	3	.	.	PROPN
ftr-331	61	4	876	876	NUM
ftr-331	61	5	(	(	PUNCT
ftr-331	61	6	may	may	PROPN
ftr-331	61	7	1993	1993	NUM
ftr-331	61	8	)	)	PUNCT
ftr-331	61	9	.	.	PUNCT
ftr-331	62	1	see	see	VERB
ftr-331	62	2	also	also	ADV
ftr-331	62	3	closing	close	VERB
ftr-331	62	4	agreement	agreement	NOUN
ftr-331	62	5	on	on	ADP
ftr-331	62	6	final	final	ADJ
ftr-331	62	7	determination	determination	NOUN
ftr-331	62	8	covering	cover	VERB
ftr-331	62	9	specific	specific	ADJ
ftr-331	62	10	matters	matter	NOUN
ftr-331	62	11	(	(	PUNCT
ftr-331	62	12	oct	oct	PROPN
ftr-331	62	13	.	.	PROPN
ftr-331	62	14	1	1	NUM
ftr-331	62	15	,	,	PUNCT
ftr-331	62	16	1993	1993	NUM
ftr-331	62	17	)	)	PUNCT
ftr-331	62	18	,	,	PUNCT
ftr-331	62	19	97	97	NUM
ftr-331	62	20	tnt	tnt	NOUN
ftr-331	62	21	251	251	NUM
ftr-331	62	22	-	-	SYM
ftr-331	62	23	24	24	NUM
ftr-331	62	24	(	(	PUNCT
ftr-331	62	25	dec	dec	PROPN
ftr-331	62	26	.	.	PROPN
ftr-331	62	27	1	1	NUM
ftr-331	62	28	,	,	PUNCT
ftr-331	62	29	1997	1997	NUM
ftr-331	62	30	)	)	PUNCT
ftr-331	62	31	available	available	ADJ
ftr-331	62	32	in	in	ADP
ftr-331	62	33	lexis	lexis	NOUN
ftr-331	62	34	,	,	PUNCT
ftr-331	62	35	fedtax	fedtax	ADJ
ftr-331	62	36	library	library	NOUN
ftr-331	62	37	,	,	PUNCT
ftr-331	62	38	tnt	tnt	NOUN
ftr-331	62	39	file	file	NOUN
ftr-331	62	40	(	(	PUNCT
ftr-331	62	41	purporting	purport	VERB
ftr-331	62	42	to	to	PART
ftr-331	62	43	be	be	AUX
ftr-331	62	44	between	between	ADP
ftr-331	62	45	the	the	DET
ftr-331	62	46	irs	irs	PROPN
ftr-331	62	47	and	and	CCONJ
ftr-331	62	48	the	the	DET
ftr-331	62	49	church	church	NOUN
ftr-331	62	50	of	of	ADP
ftr-331	62	51	scientology	scientology	PROPN
ftr-331	62	52	,	,	PUNCT
ftr-331	62	53	but	but	CCONJ
ftr-331	62	54	never	never	ADV
ftr-331	62	55	acknowledged	acknowledge	VERB
ftr-331	62	56	by	by	ADP
ftr-331	62	57	either	either	DET
ftr-331	62	58	party	party	NOUN
ftr-331	62	59	)	)	PUNCT
ftr-331	62	60	.	.	PUNCT
ftr-331	63	1	7	7	X
ftr-331	63	2	.	.	X
ftr-331	63	3	evelyn	evelyn	PROPN
ftr-331	63	4	brody	brody	PROPN
ftr-331	63	5	,	,	PUNCT
ftr-331	63	6	a	a	DET
ftr-331	63	7	taxing	taxing	ADJ
ftr-331	63	8	time	time	NOUN
ftr-331	63	9	for	for	ADP
ftr-331	63	10	the	the	DET
ftr-331	63	11	bishop	bishop	PROPN
ftr-331	63	12	estate	estate	NOUN
ftr-331	63	13	:	:	PUNCT
ftr-331	63	14	what	what	PRON
ftr-331	63	15	is	be	AUX
ftr-331	63	16	the	the	DET
ftr-331	63	17	i.r.s	i.r.s	NOUN
ftr-331	63	18	.	.	PUNCT
ftr-331	64	1	role	role	NOUN
ftr-331	64	2	in	in	ADP
ftr-331	64	3	charity	charity	NOUN
ftr-331	64	4	governance	governance	NOUN
ftr-331	64	5	?	?	PUNCT
ftr-331	64	6	,	,	PUNCT
ftr-331	64	7	21	21	NUM
ftr-331	64	8	u.	u.	NOUN
ftr-331	64	9	haw	haw	PROPN
ftr-331	64	10	.	.	PUNCT
ftr-331	65	1	l.	l.	PROPN
ftr-331	65	2	rev	rev	PROPN
ftr-331	65	3	.	.	PROPN
ftr-331	65	4	537	537	NUM
ftr-331	65	5	(	(	PUNCT
ftr-331	65	6	1999	1999	NUM
ftr-331	65	7	)	)	PUNCT
ftr-331	65	8	(	(	PUNCT
ftr-331	65	9	bishop	bishop	PROPN
ftr-331	65	10	estate	estate	NOUN
ftr-331	65	11	symposium	symposium	NOUN
ftr-331	65	12	issue	issue	NOUN
ftr-331	65	13	)	)	PUNCT
ftr-331	65	14	.	.	PUNCT
ftr-331	66	1	for	for	ADP
ftr-331	66	2	the	the	DET
ftr-331	66	3	august	august	PROPN
ftr-331	66	4	18	18	NUM
ftr-331	66	5	,	,	PUNCT
ftr-331	66	6	1999	1999	NUM
ftr-331	66	7	closing	closing	NOUN
ftr-331	66	8	agreement	agreement	NOUN
ftr-331	66	9	between	between	ADP
ftr-331	66	10	the	the	DET
ftr-331	66	11	internal	internal	ADJ
ftr-331	66	12	[	[	X
ftr-331	66	13	vol	vol	NOUN
ftr-331	66	14	.	.	PUNCT
ftr-331	66	15	12:4186	12:4186	NUM
ftr-331	66	16	charity	charity	NOUN
ftr-331	66	17	governance	governance	NOUN
ftr-331	66	18	legislative	legislative	ADJ
ftr-331	66	19	history	history	NOUN
ftr-331	66	20	of	of	ADP
ftr-331	66	21	code	code	NOUN
ftr-331	66	22	section	section	NOUN
ftr-331	66	23	4958	4958	NUM
ftr-331	66	24	suggests	suggest	VERB
ftr-331	66	25	that	that	SCONJ
ftr-331	66	26	administrative	administrative	ADJ
ftr-331	66	27	guidance	guidance	NOUN
ftr-331	66	28	could	could	AUX
ftr-331	66	29	protect	protect	VERB
ftr-331	66	30	financial	financial	ADJ
ftr-331	66	31	transactions	transaction	NOUN
ftr-331	66	32	entered	enter	VERB
ftr-331	66	33	into	into	ADP
ftr-331	66	34	between	between	ADP
ftr-331	66	35	charities	charity	NOUN
ftr-331	66	36	and	and	CCONJ
ftr-331	66	37	their	their	PRON
ftr-331	66	38	insiders	insider	NOUN
ftr-331	66	39	if	if	SCONJ
ftr-331	66	40	the	the	DET
ftr-331	66	41	approval	approval	NOUN
ftr-331	66	42	process	process	NOUN
ftr-331	66	43	assured	assure	VERB
ftr-331	66	44	independent	independent	ADJ
ftr-331	66	45	decisionmaking	decisionmaking	NOUN
ftr-331	66	46	,	,	PUNCT
ftr-331	66	47	obtained	obtain	VERB
ftr-331	66	48	comparable	comparable	ADJ
ftr-331	66	49	data	datum	NOUN
ftr-331	66	50	,	,	PUNCT
ftr-331	66	51	and	and	CCONJ
ftr-331	66	52	maintained	maintain	VERB
ftr-331	66	53	documentation	documentation	NOUN
ftr-331	66	54	.	.	PUNCT
ftr-331	67	1	treasury	treasury	PROPN
ftr-331	67	2	regulations	regulation	NOUN
ftr-331	67	3	issued	issue	VERB
ftr-331	67	4	under	under	ADP
ftr-331	67	5	section	section	NOUN
ftr-331	67	6	4958	4958	NUM
ftr-331	67	7	detail	detail	NOUN
ftr-331	67	8	the	the	DET
ftr-331	67	9	process	process	NOUN
ftr-331	67	10	for	for	ADP
ftr-331	67	11	qualifying	qualify	VERB
ftr-331	67	12	for	for	ADP
ftr-331	67	13	such	such	DET
ftr-331	67	14	a	a	DET
ftr-331	67	15	"	"	PUNCT
ftr-331	67	16	rebuttable	rebuttable	ADJ
ftr-331	67	17	presumption	presumption	NOUN
ftr-331	67	18	of	of	ADP
ftr-331	67	19	reasonableness	reasonableness	NOUN
ftr-331	67	20	.	.	PUNCT
ftr-331	67	21	"	"	PUNCT
ftr-331	68	1	9	9	NUM
ftr-331	68	2	more	more	ADV
ftr-331	68	3	recently	recently	ADV
ftr-331	68	4	,	,	PUNCT
ftr-331	68	5	charity	charity	NOUN
ftr-331	68	6	governance	governance	NOUN
ftr-331	68	7	writ	writ	NOUN
ftr-331	68	8	broadly	broadly	ADV
ftr-331	68	9	has	have	AUX
ftr-331	68	10	emerged	emerge	VERB
ftr-331	68	11	as	as	ADP
ftr-331	68	12	a	a	DET
ftr-331	68	13	fundamental	fundamental	ADJ
ftr-331	68	14	focus	focus	NOUN
ftr-331	68	15	in	in	ADP
ftr-331	68	16	the	the	DET
ftr-331	68	17	regulation	regulation	NOUN
ftr-331	68	18	of	of	ADP
ftr-331	68	19	federally	federally	ADV
ftr-331	68	20	tax	tax	NOUN
ftr-331	68	21	-	-	PUNCT
ftr-331	68	22	exempt	exempt	ADJ
ftr-331	68	23	organizations	organization	NOUN
ftr-331	68	24	.	.	PUNCT
ftr-331	69	1	in	in	ADP
ftr-331	69	2	2004	2004	NUM
ftr-331	69	3	,	,	PUNCT
ftr-331	69	4	the	the	DET
ftr-331	69	5	staff	staff	NOUN
ftr-331	69	6	of	of	ADP
ftr-331	69	7	the	the	DET
ftr-331	69	8	senate	senate	PROPN
ftr-331	69	9	finance	finance	PROPN
ftr-331	69	10	committee	committee	PROPN
ftr-331	69	11	produced	produce	VERB
ftr-331	69	12	a	a	DET
ftr-331	69	13	white	white	ADJ
ftr-331	69	14	paper	paper	NOUN
ftr-331	69	15	proposing	propose	VERB
ftr-331	69	16	a	a	DET
ftr-331	69	17	broader	broad	ADJ
ftr-331	69	18	role	role	NOUN
ftr-331	69	19	for	for	ADP
ftr-331	69	20	the	the	DET
ftr-331	69	21	irs	irs	PROPN
ftr-331	69	22	in	in	ADP
ftr-331	69	23	charity	charity	NOUN
ftr-331	69	24	governance	governance	NOUN
ftr-331	69	25	;	;	PUNCT
ftr-331	69	26	the	the	DET
ftr-331	69	27	nonprofit	nonprofit	ADJ
ftr-331	69	28	sector	sector	NOUN
ftr-331	69	29	responded	respond	VERB
ftr-331	69	30	with	with	ADP
ftr-331	69	31	studies	study	NOUN
ftr-331	69	32	and	and	CCONJ
ftr-331	69	33	proposals	proposal	NOUN
ftr-331	69	34	to	to	PART
ftr-331	69	35	improve	improve	VERB
ftr-331	69	36	nonprofit	nonprofit	ADJ
ftr-331	69	37	governance	governance	NOUN
ftr-331	69	38	,	,	PUNCT
ftr-331	69	39	including	include	VERB
ftr-331	69	40	recommendations	recommendation	NOUN
ftr-331	69	41	for	for	ADP
ftr-331	69	42	self	self	NOUN
ftr-331	69	43	-	-	PUNCT
ftr-331	69	44	regulation.10	regulation.10	NOUN
ftr-331	69	45	both	both	PRON
ftr-331	69	46	when	when	SCONJ
ftr-331	69	47	chair	chair	NOUN
ftr-331	69	48	,	,	PUNCT
ftr-331	69	49	and	and	CCONJ
ftr-331	69	50	subsequently	subsequently	ADV
ftr-331	69	51	as	as	ADP
ftr-331	69	52	ranking	rank	VERB
ftr-331	69	53	member	member	NOUN
ftr-331	69	54	,	,	PUNCT
ftr-331	69	55	of	of	ADP
ftr-331	69	56	the	the	DET
ftr-331	69	57	senate	senate	PROPN
ftr-331	69	58	finance	finance	PROPN
ftr-331	69	59	committee	committee	PROPN
ftr-331	69	60	,	,	PUNCT
ftr-331	69	61	grassley	grassley	PROPN
ftr-331	69	62	demanded	demand	VERB
ftr-331	69	63	and	and	CCONJ
ftr-331	69	64	posted	post	VERB
ftr-331	69	65	online	online	ADJ
ftr-331	69	66	massive	massive	ADJ
ftr-331	69	67	amounts	amount	NOUN
ftr-331	69	68	of	of	ADP
ftr-331	69	69	information	information	NOUN
ftr-331	69	70	(	(	PUNCT
ftr-331	69	71	including	include	VERB
ftr-331	69	72	emails	email	NOUN
ftr-331	69	73	and	and	CCONJ
ftr-331	69	74	correspondence	correspondence	NOUN
ftr-331	69	75	,	,	PUNCT
ftr-331	69	76	some	some	PRON
ftr-331	69	77	labeled	label	VERB
ftr-331	69	78	"	"	PUNCT
ftr-331	69	79	privileged	privileged	ADJ
ftr-331	69	80	and	and	CCONJ
ftr-331	69	81	confidential	confidential	ADJ
ftr-331	69	82	"	"	PUNCT
ftr-331	69	83	)	)	PUNCT
ftr-331	69	84	from	from	ADP
ftr-331	69	85	specific	specific	ADJ
ftr-331	69	86	organizations	organization	NOUN
ftr-331	69	87	whose	whose	DET
ftr-331	69	88	governance	governance	NOUN
ftr-331	69	89	practices	practice	NOUN
ftr-331	69	90	he	he	PRON
ftr-331	69	91	questioned	question	VERB
ftr-331	69	92	.	.	PUNCT
ftr-331	69	93	"	"	PUNCT
ftr-331	70	1	relying	rely	VERB
ftr-331	70	2	on	on	ADP
ftr-331	70	3	public	public	ADJ
ftr-331	70	4	disclosure	disclosure	NOUN
ftr-331	70	5	,	,	PUNCT
ftr-331	70	6	however	however	ADV
ftr-331	70	7	,	,	PUNCT
ftr-331	70	8	puts	put	VERB
ftr-331	70	9	pressure	pressure	NOUN
ftr-331	70	10	on	on	ADP
ftr-331	70	11	the	the	DET
ftr-331	70	12	irs	irs	PROPN
ftr-331	70	13	to	to	PART
ftr-331	70	14	ensure	ensure	VERB
ftr-331	70	15	that	that	SCONJ
ftr-331	70	16	the	the	DET
ftr-331	70	17	form	form	NOUN
ftr-331	70	18	asks	ask	VERB
ftr-331	70	19	the	the	DET
ftr-331	70	20	"	"	PUNCT
ftr-331	70	21	right	right	ADJ
ftr-331	70	22	"	"	PUNCT
ftr-331	70	23	questions	question	NOUN
ftr-331	70	24	and	and	CCONJ
ftr-331	70	25	allows	allow	VERB
ftr-331	70	26	the	the	DET
ftr-331	70	27	filer	filer	NOUN
ftr-331	70	28	to	to	PART
ftr-331	70	29	present	present	VERB
ftr-331	70	30	complete	complete	ADJ
ftr-331	70	31	and	and	CCONJ
ftr-331	70	32	accurate	accurate	ADJ
ftr-331	70	33	answers	answer	NOUN
ftr-331	70	34	.	.	PUNCT
ftr-331	71	1	the	the	DET
ftr-331	71	2	irs	irs	PROPN
ftr-331	71	3	itself	itself	PRON
ftr-331	71	4	benefited	benefit	VERB
ftr-331	71	5	from	from	ADP
ftr-331	71	6	a	a	DET
ftr-331	71	7	transparent	transparent	ADJ
ftr-331	71	8	process	process	NOUN
ftr-331	71	9	in	in	ADP
ftr-331	71	10	its	its	PRON
ftr-331	71	11	form	form	NOUN
ftr-331	71	12	990	990	NUM
ftr-331	71	13	redesign	redesign	NOUN
ftr-331	71	14	,	,	PUNCT
ftr-331	71	15	having	having	AUX
ftr-331	71	16	posted	post	VERB
ftr-331	71	17	online	online	ADJ
ftr-331	71	18	drafts	draft	NOUN
ftr-331	71	19	of	of	ADP
ftr-331	71	20	the	the	DET
ftr-331	71	21	form	form	NOUN
ftr-331	71	22	(	(	PUNCT
ftr-331	71	23	and	and	CCONJ
ftr-331	71	24	schedules	schedule	NOUN
ftr-331	71	25	)	)	PUNCT
ftr-331	71	26	and	and	CCONJ
ftr-331	71	27	the	the	DET
ftr-331	71	28	thousands	thousand	NOUN
ftr-331	71	29	of	of	ADP
ftr-331	71	30	comments	comment	NOUN
ftr-331	71	31	it	it	PRON
ftr-331	71	32	received	receive	VERB
ftr-331	71	33	,	,	PUNCT
ftr-331	71	34	all	all	PRON
ftr-331	71	35	still	still	ADV
ftr-331	71	36	available	available	ADJ
ftr-331	71	37	on	on	ADP
ftr-331	71	38	the	the	DET
ftr-331	71	39	irs	irs	PROPN
ftr-331	71	40	website.12	website.12	NOUN
ftr-331	71	41	that	that	SCONJ
ftr-331	71	42	exposure	exposure	NOUN
ftr-331	71	43	process	process	NOUN
ftr-331	71	44	allowed	allow	VERB
ftr-331	71	45	the	the	DET
ftr-331	71	46	irs	irs	PROPN
ftr-331	71	47	not	not	PART
ftr-331	71	48	just	just	ADV
ftr-331	71	49	to	to	ADP
ftr-331	71	50	revenue	revenue	NOUN
ftr-331	71	51	service	service	NOUN
ftr-331	71	52	and	and	CCONJ
ftr-331	71	53	the	the	DET
ftr-331	71	54	kamehameha	kamehameha	ADJ
ftr-331	71	55	schools	school	NOUN
ftr-331	71	56	/	/	SYM
ftr-331	71	57	bishop	bishop	PROPN
ftr-331	71	58	estate	estate	PROPN
ftr-331	71	59	(	(	PUNCT
ftr-331	71	60	ksbe	ksbe	NOUN
ftr-331	71	61	)	)	PUNCT
ftr-331	71	62	,	,	PUNCT
ftr-331	71	63	see	see	VERB
ftr-331	71	64	department	department	NOUN
ftr-331	71	65	of	of	ADP
ftr-331	71	66	the	the	DET
ftr-331	71	67	treasury	treasury	NOUN
ftr-331	71	68	,	,	PUNCT
ftr-331	71	69	internal	internal	ADJ
ftr-331	71	70	revenue	revenue	NOUN
ftr-331	71	71	service	service	NOUN
ftr-331	71	72	,	,	PUNCT
ftr-331	71	73	estate	estate	NOUN
ftr-331	71	74	of	of	ADP
ftr-331	71	75	bernice	bernice	PROPN
ftr-331	71	76	pauahi	pauahi	PROPN
ftr-331	71	77	bishop	bishop	PROPN
ftr-331	71	78	,	,	PUNCT
ftr-331	71	79	also	also	ADV
ftr-331	71	80	known	know	VERB
ftr-331	71	81	as	as	ADP
ftr-331	71	82	,	,	PUNCT
ftr-331	71	83	kamehameha	kamehameha	PROPN
ftr-331	71	84	schools	school	NOUN
ftr-331	71	85	bishop	bishop	PROPN
ftr-331	71	86	estate	estate	NOUN
ftr-331	71	87	closing	closing	NOUN
ftr-331	71	88	agreement	agreement	NOUN
ftr-331	71	89	on	on	ADP
ftr-331	71	90	final	final	ADJ
ftr-331	71	91	determination	determination	NOUN
ftr-331	71	92	covering	cover	VERB
ftr-331	71	93	.specific	.specific	ADJ
ftr-331	71	94	matters	matter	NOUN
ftr-331	71	95	(	(	PUNCT
ftr-331	71	96	aug	aug	PROPN
ftr-331	71	97	.	.	PROPN
ftr-331	71	98	18	18	NUM
ftr-331	71	99	,	,	PUNCT
ftr-331	71	100	1999	1999	NUM
ftr-331	71	101	)	)	PUNCT
ftr-331	71	102	,	,	PUNCT
ftr-331	71	103	www.ksbe.edu/newsroom/filings/final-vo21029.pdf	www.ksbe.edu/newsroom/filings/final-vo21029.pdf	VERB
ftr-331	71	104	this	this	DET
ftr-331	71	105	closing	closing	NOUN
ftr-331	71	106	agreement	agreement	NOUN
ftr-331	71	107	required	require	VERB
ftr-331	71	108	in	in	ADP
ftr-331	71	109	addition	addition	NOUN
ftr-331	71	110	to	to	ADP
ftr-331	71	111	a	a	DET
ftr-331	71	112	payment	payment	NOUN
ftr-331	71	113	from	from	ADP
ftr-331	71	114	ksbe	ksbe	NOUN
ftr-331	71	115	to	to	ADP
ftr-331	71	116	the	the	DET
ftr-331	71	117	irs	irs	PROPN
ftr-331	71	118	of	of	ADP
ftr-331	71	119	$	$	SYM
ftr-331	71	120	9	9	NUM
ftr-331	71	121	million	million	NUM
ftr-331	71	122	plus	plus	CCONJ
ftr-331	71	123	interest	interest	NOUN
ftr-331	71	124	(	(	PUNCT
ftr-331	71	125	for	for	ADP
ftr-331	71	126	a	a	DET
ftr-331	71	127	total	total	NOUN
ftr-331	71	128	of	of	ADP
ftr-331	71	129	about	about	ADV
ftr-331	71	130	$	$	SYM
ftr-331	71	131	14	14	NUM
ftr-331	71	132	million	million	NUM
ftr-331	71	133	)	)	PUNCT
ftr-331	72	1	significant	significant	ADJ
ftr-331	72	2	governance	governance	NOUN
ftr-331	72	3	reforms	reform	NOUN
ftr-331	72	4	,	,	PUNCT
ftr-331	72	5	as	as	ADV
ftr-331	72	6	well	well	ADV
ftr-331	72	7	as	as	ADP
ftr-331	72	8	the	the	DET
ftr-331	72	9	internet	internet	NOUN
ftr-331	72	10	posting	posting	NOUN
ftr-331	72	11	of	of	ADP
ftr-331	72	12	the	the	DET
ftr-331	72	13	final	final	ADJ
ftr-331	72	14	closing	closing	NOUN
ftr-331	72	15	agreement	agreement	NOUN
ftr-331	72	16	.	.	PUNCT
ftr-331	73	1	the	the	DET
ftr-331	73	2	closing	closing	NOUN
ftr-331	73	3	agreement	agreement	NOUN
ftr-331	73	4	did	do	AUX
ftr-331	73	5	not	not	PART
ftr-331	73	6	cover	cover	VERB
ftr-331	73	7	any	any	DET
ftr-331	73	8	personal	personal	ADJ
ftr-331	73	9	tax	tax	NOUN
ftr-331	73	10	liability	liability	NOUN
ftr-331	73	11	of	of	ADP
ftr-331	73	12	the	the	DET
ftr-331	73	13	trustees	trustee	NOUN
ftr-331	73	14	.	.	PUNCT
ftr-331	74	1	8	8	X
ftr-331	74	2	.	.	X
ftr-331	74	3	see	see	VERB
ftr-331	74	4	h.r	h.r	PROPN
ftr-331	74	5	.	.	PROPN
ftr-331	74	6	rep	rep	PROPN
ftr-331	74	7	.	.	PROPN
ftr-331	75	1	no	no	PROPN
ftr-331	75	2	.	.	NOUN
ftr-331	76	1	104	104	NUM
ftr-331	76	2	-	-	SYM
ftr-331	76	3	506	506	NUM
ftr-331	76	4	(	(	PUNCT
ftr-331	76	5	1996	1996	NUM
ftr-331	76	6	)	)	PUNCT
ftr-331	76	7	.	.	PUNCT
ftr-331	77	1	9	9	X
ftr-331	77	2	.	.	X
ftr-331	77	3	reg	reg	NOUN
ftr-331	77	4	.	.	PUNCT
ftr-331	78	1	§	§	PROPN
ftr-331	78	2	53.4958	53.4958	NUM
ftr-331	78	3	-	-	SYM
ftr-331	78	4	6	6	NUM
ftr-331	78	5	.	.	NOUN
ftr-331	78	6	10	10	NUM
ftr-331	78	7	.	.	PUNCT
ftr-331	79	1	see	see	VERB
ftr-331	79	2	infra	infra	NOUN
ftr-331	79	3	text	text	NOUN
ftr-331	79	4	at	at	ADP
ftr-331	79	5	notes	note	NOUN
ftr-331	79	6	159	159	NUM
ftr-331	79	7	-	-	SYM
ftr-331	79	8	60	60	NUM
ftr-331	79	9	,	,	PUNCT
ftr-331	79	10	177	177	NUM
ftr-331	79	11	.	.	NOUN
ftr-331	80	1	11	11	NUM
ftr-331	80	2	.	.	X
ftr-331	81	1	see	see	VERB
ftr-331	81	2	infra	infra	NOUN
ftr-331	81	3	part	part	NOUN
ftr-331	81	4	iv.e	iv.e	PROPN
ftr-331	81	5	.	.	PUNCT
ftr-331	82	1	see	see	VERB
ftr-331	82	2	also	also	ADV
ftr-331	82	3	senator	senator	PROPN
ftr-331	82	4	charles	charles	PROPN
ftr-331	82	5	grassley	grassley	PROPN
ftr-331	82	6	,	,	PUNCT
ftr-331	82	7	press	press	NOUN
ftr-331	82	8	releases	release	NOUN
ftr-331	82	9	,	,	PUNCT
ftr-331	82	10	http://grassley.senate.gov/news/press-releases.cfi	http://grassley.senate.gov/news/press-releases.cfi	NOUN
ftr-331	82	11	.	.	NOUN
ftr-331	83	1	12	12	NUM
ftr-331	83	2	.	.	PUNCT
ftr-331	84	1	for	for	ADP
ftr-331	84	2	the	the	DET
ftr-331	84	3	2007	2007	NUM
ftr-331	84	4	draft	draft	NOUN
ftr-331	84	5	form	form	NOUN
ftr-331	84	6	990	990	NUM
ftr-331	84	7	and	and	CCONJ
ftr-331	84	8	related	related	ADJ
ftr-331	84	9	schedules	schedule	NOUN
ftr-331	84	10	,	,	PUNCT
ftr-331	84	11	the	the	DET
ftr-331	84	12	draft	draft	NOUN
ftr-331	84	13	instructions	instruction	NOUN
ftr-331	84	14	,	,	PUNCT
ftr-331	84	15	and	and	CCONJ
ftr-331	84	16	the	the	DET
ftr-331	84	17	comments	comment	NOUN
ftr-331	84	18	on	on	ADP
ftr-331	84	19	these	these	DET
ftr-331	84	20	drafts	draft	NOUN
ftr-331	84	21	,	,	PUNCT
ftr-331	84	22	along	along	ADP
ftr-331	84	23	with	with	ADP
ftr-331	84	24	educational	educational	ADJ
ftr-331	84	25	material	material	NOUN
ftr-331	84	26	,	,	PUNCT
ftr-331	84	27	see	see	VERB
ftr-331	84	28	internal	internal	ADJ
ftr-331	84	29	revenue	revenue	NOUN
ftr-331	84	30	service	service	NOUN
ftr-331	84	31	,	,	PUNCT
ftr-331	84	32	chronological	chronological	ADJ
ftr-331	84	33	history	history	NOUN
ftr-331	84	34	:	:	PUNCT
ftr-331	84	35	redesign	redesign	NOUN
ftr-331	84	36	of	of	ADP
ftr-331	84	37	the	the	DET
ftr-331	84	38	2008	2008	NUM
ftr-331	84	39	form	form	NOUN
ftr-331	84	40	990	990	NUM
ftr-331	84	41	and	and	CCONJ
ftr-331	84	42	corresponding	corresponding	ADJ
ftr-331	84	43	instructions	instruction	NOUN
ftr-331	84	44	,	,	PUNCT
ftr-331	84	45	http://www.irs.gov/charities/charitable/article/	http://www.irs.gov/charities/charitable/article/	PROPN
ftr-331	84	46	0,,id=185892,00.html	0,,id=185892,00.html	PROPN
ftr-331	84	47	.	.	PUNCT
ftr-331	85	1	see	see	VERB
ftr-331	85	2	also	also	ADV
ftr-331	85	3	the	the	DET
ftr-331	85	4	urban	urban	PROPN
ftr-331	85	5	institute	institute	PROPN
ftr-331	85	6	's	's	PART
ftr-331	85	7	center	center	NOUN
ftr-331	85	8	on	on	ADP
ftr-331	85	9	nonprofits	nonprofit	NOUN
ftr-331	85	10	and	and	CCONJ
ftr-331	85	11	philanthropy	philanthropy	NOUN
ftr-331	85	12	and	and	CCONJ
ftr-331	85	13	harvard	harvard	PROPN
ftr-331	85	14	university	university	PROPN
ftr-331	85	15	's	's	PART
ftr-331	85	16	hauser	hauser	PROPN
ftr-331	85	17	center	center	PROPN
ftr-331	85	18	for	for	ADP
ftr-331	85	19	nonprofit	nonprofit	ADJ
ftr-331	85	20	organizations	organization	NOUN
ftr-331	85	21	,	,	PUNCT
ftr-331	85	22	17th	17th	ADJ
ftr-331	85	23	emerging	emerge	VERB
ftr-331	85	24	issues	issue	NOUN
ftr-331	85	25	in	in	ADP
ftr-331	85	26	philanthropy	philanthropy	ADJ
ftr-331	85	27	seminar	seminar	NOUN
ftr-331	85	28	,	,	PUNCT
ftr-331	85	29	irs	irs	PROPN
ftr-331	85	30	form	form	VERB
ftr-331	85	31	990	990	NUM
ftr-331	85	32	redesign	redesign	NOUN
ftr-331	85	33	(	(	PUNCT
ftr-331	85	34	washington	washington	PROPN
ftr-331	85	35	,	,	PUNCT
ftr-331	85	36	d.c	d.c	PROPN
ftr-331	85	37	.	.	PROPN
ftr-331	85	38	,	,	PUNCT
ftr-331	85	39	sept	sept	PROPN
ftr-331	85	40	.	.	PROPN
ftr-331	85	41	10	10	NUM
ftr-331	85	42	,	,	PUNCT
ftr-331	85	43	2007	2007	NUM
ftr-331	85	44	)	)	PUNCT
ftr-331	85	45	(	(	PUNCT
ftr-331	85	46	on	on	ADP
ftr-331	85	47	file	file	NOUN
ftr-331	85	48	with	with	ADP
ftr-331	85	49	author	author	NOUN
ftr-331	85	50	)	)	PUNCT
ftr-331	85	51	,	,	PUNCT
ftr-331	85	52	where	where	SCONJ
ftr-331	85	53	over	over	ADP
ftr-331	85	54	sixty	sixty	ADJ
ftr-331	85	55	attendees	attendee	NOUN
ftr-331	85	56	,	,	PUNCT
ftr-331	85	57	1872012	1872012	NUM
ftr-331	85	58	]	]	PUNCT
ftr-331	85	59	florida	florida	PROPN
ftr-331	85	60	tax	tax	PROPN
ftr-331	85	61	review	review	NOUN
ftr-331	85	62	rework	rework	NOUN
ftr-331	85	63	misleading	mislead	VERB
ftr-331	85	64	questions	question	NOUN
ftr-331	85	65	but	but	CCONJ
ftr-331	85	66	also	also	ADV
ftr-331	85	67	to	to	PART
ftr-331	85	68	recast	recast	VERB
ftr-331	85	69	the	the	DET
ftr-331	85	70	questions	question	NOUN
ftr-331	85	71	both	both	PRON
ftr-331	85	72	to	to	PART
ftr-331	85	73	produce	produce	VERB
ftr-331	85	74	a	a	DET
ftr-331	85	75	better	well	ADJ
ftr-331	85	76	picture	picture	NOUN
ftr-331	85	77	of	of	ADP
ftr-331	85	78	the	the	DET
ftr-331	85	79	organization	organization	NOUN
ftr-331	85	80	and	and	CCONJ
ftr-331	85	81	to	to	PART
ftr-331	85	82	steer	steer	VERB
ftr-331	85	83	the	the	DET
ftr-331	85	84	sector	sector	NOUN
ftr-331	85	85	to	to	ADP
ftr-331	85	86	good	good	ADJ
ftr-331	85	87	governance	governance	NOUN
ftr-331	85	88	structures	structure	NOUN
ftr-331	85	89	and	and	CCONJ
ftr-331	85	90	practices	practice	NOUN
ftr-331	85	91	.	.	PUNCT
ftr-331	86	1	notably	notably	ADV
ftr-331	86	2	,	,	PUNCT
ftr-331	86	3	the	the	DET
ftr-331	86	4	irs	irs	PROPN
ftr-331	86	5	acceded	accede	VERB
ftr-331	86	6	to	to	ADP
ftr-331	86	7	a	a	DET
ftr-331	86	8	storm	storm	NOUN
ftr-331	86	9	of	of	ADP
ftr-331	86	10	pleas	plea	NOUN
ftr-331	86	11	to	to	PART
ftr-331	86	12	remove	remove	VERB
ftr-331	86	13	the	the	DET
ftr-331	86	14	most	most	ADJ
ftr-331	86	15	"	"	PUNCT
ftr-331	86	16	prejudicial	prejudicial	ADJ
ftr-331	86	17	"	"	PUNCT
ftr-331	86	18	(	(	PUNCT
ftr-331	86	19	and	and	CCONJ
ftr-331	86	20	uninformative	uninformative	ADJ
ftr-331	86	21	)	)	PUNCT
ftr-331	86	22	lines	line	NOUN
ftr-331	86	23	from	from	ADP
ftr-331	86	24	the	the	DET
ftr-331	86	25	allimportant	allimportant	ADJ
ftr-331	86	26	new	new	ADJ
ftr-331	86	27	summary	summary	NOUN
ftr-331	86	28	page	page	NOUN
ftr-331	86	29	(	(	PUNCT
ftr-331	86	30	part	part	NOUN
ftr-331	86	31	i	i	PROPN
ftr-331	86	32	)	)	PUNCT
ftr-331	86	33	.	.	PUNCT
ftr-331	87	1	(	(	PUNCT
ftr-331	87	2	compare	compare	VERB
ftr-331	87	3	the	the	DET
ftr-331	87	4	2007	2007	NUM
ftr-331	87	5	draft	draft	NOUN
ftr-331	87	6	,	,	PUNCT
ftr-331	87	7	on	on	ADP
ftr-331	87	8	the	the	DET
ftr-331	87	9	first	first	ADJ
ftr-331	87	10	page	page	NOUN
ftr-331	87	11	of	of	ADP
ftr-331	87	12	the	the	DET
ftr-331	87	13	appendix	appendix	NOUN
ftr-331	87	14	,	,	PUNCT
ftr-331	87	15	below	below	ADV
ftr-331	87	16	,	,	PUNCT
ftr-331	87	17	with	with	ADP
ftr-331	87	18	the	the	DET
ftr-331	87	19	final	final	ADJ
ftr-331	87	20	version	version	NOUN
ftr-331	87	21	,	,	PUNCT
ftr-331	87	22	on	on	ADP
ftr-331	87	23	the	the	DET
ftr-331	87	24	third	third	ADJ
ftr-331	87	25	page	page	NOUN
ftr-331	87	26	.	.	PUNCT
ftr-331	87	27	)	)	PUNCT
ftr-331	88	1	line	line	NOUN
ftr-331	88	2	6	6	NUM
ftr-331	88	3	of	of	ADP
ftr-331	88	4	draft	draft	NOUN
ftr-331	88	5	part	part	NOUN
ftr-331	88	6	i	i	PRON
ftr-331	88	7	had	have	AUX
ftr-331	88	8	asked	ask	VERB
ftr-331	88	9	:	:	PUNCT
ftr-331	88	10	"	"	PUNCT
ftr-331	88	11	enter	enter	VERB
ftr-331	88	12	the	the	DET
ftr-331	88	13	number	number	NOUN
ftr-331	88	14	of	of	ADP
ftr-331	88	15	individuals	individual	NOUN
ftr-331	88	16	receiving	receive	VERB
ftr-331	88	17	compensation	compensation	NOUN
ftr-331	88	18	in	in	ADP
ftr-331	88	19	excess	excess	NOUN
ftr-331	88	20	of	of	ADP
ftr-331	88	21	$	$	SYM
ftr-331	88	22	100,000	100,000	NUM
ftr-331	88	23	(	(	PUNCT
ftr-331	88	24	part	part	PROPN
ftr-331	88	25	ii	ii	PROPN
ftr-331	88	26	,	,	PUNCT
ftr-331	88	27	line	line	NOUN
ftr-331	88	28	2	2	NUM
ftr-331	88	29	)	)	PUNCT
ftr-331	88	30	;	;	PUNCT
ftr-331	88	31	"	"	PUNCT
ftr-331	88	32	while	while	SCONJ
ftr-331	88	33	this	this	DET
ftr-331	88	34	line	line	NOUN
ftr-331	88	35	,	,	PUNCT
ftr-331	88	36	like	like	ADP
ftr-331	88	37	all	all	DET
ftr-331	88	38	the	the	DET
ftr-331	88	39	others	other	NOUN
ftr-331	88	40	in	in	ADP
ftr-331	88	41	the	the	DET
ftr-331	88	42	summary	summary	NOUN
ftr-331	88	43	page	page	NOUN
ftr-331	88	44	,	,	PUNCT
ftr-331	88	45	draws	draw	VERB
ftr-331	88	46	from	from	ADP
ftr-331	88	47	a	a	DET
ftr-331	88	48	question	question	NOUN
ftr-331	88	49	elsewhere	elsewhere	ADV
ftr-331	88	50	on	on	ADP
ftr-331	88	51	the	the	DET
ftr-331	88	52	form	form	NOUN
ftr-331	88	53	,	,	PUNCT
ftr-331	88	54	what	what	PRON
ftr-331	88	55	valid	valid	ADJ
ftr-331	88	56	information	information	NOUN
ftr-331	88	57	does	do	AUX
ftr-331	88	58	it	it	PRON
ftr-331	88	59	convey	convey	VERB
ftr-331	88	60	by	by	ADP
ftr-331	88	61	including	include	VERB
ftr-331	88	62	it	it	PRON
ftr-331	88	63	on	on	ADP
ftr-331	88	64	the	the	DET
ftr-331	88	65	front	front	NOUN
ftr-331	88	66	of	of	ADP
ftr-331	88	67	the	the	DET
ftr-331	88	68	form	form	NOUN
ftr-331	88	69	?	?	PUNCT
ftr-331	89	1	similarly	similarly	ADV
ftr-331	89	2	,	,	PUNCT
ftr-331	89	3	the	the	DET
ftr-331	89	4	irs	irs	PROPN
ftr-331	89	5	removed	remove	VERB
ftr-331	89	6	the	the	DET
ftr-331	89	7	three	three	NUM
ftr-331	89	8	"	"	PUNCT
ftr-331	89	9	efficiency	efficiency	NOUN
ftr-331	89	10	ratio	ratio	NOUN
ftr-331	89	11	"	"	PUNCT
ftr-331	89	12	questions	question	NOUN
ftr-331	89	13	,	,	PUNCT
ftr-331	89	14	which	which	PRON
ftr-331	89	15	,	,	PUNCT
ftr-331	89	16	while	while	SCONJ
ftr-331	89	17	used	use	VERB
ftr-331	89	18	by	by	ADP
ftr-331	89	19	some	some	DET
ftr-331	89	20	charity	charity	NOUN
ftr-331	89	21	watchdog	watchdog	NOUN
ftr-331	89	22	groups	group	NOUN
ftr-331	89	23	and	and	CCONJ
ftr-331	89	24	rating	rating	NOUN
ftr-331	89	25	agencies	agency	NOUN
ftr-331	89	26	,	,	PUNCT
ftr-331	89	27	have	have	AUX
ftr-331	89	28	long	long	ADV
ftr-331	89	29	been	be	AUX
ftr-331	89	30	criticized	criticize	VERB
ftr-331	89	31	as	as	ADP
ftr-331	89	32	oversimplified	oversimplified	ADJ
ftr-331	89	33	and	and	CCONJ
ftr-331	89	34	unhelpful	unhelpful	ADJ
ftr-331	89	35	metrics	metric	NOUN
ftr-331	89	36	.	.	PUNCT
ftr-331	90	1	to	to	PART
ftr-331	90	2	give	give	VERB
ftr-331	90	3	another	another	DET
ftr-331	90	4	example	example	NOUN
ftr-331	90	5	,	,	PUNCT
ftr-331	90	6	consider	consider	VERB
ftr-331	90	7	the	the	DET
ftr-331	90	8	2007	2007	NUM
ftr-331	90	9	draft	draft	NOUN
ftr-331	90	10	form	form	NOUN
ftr-331	90	11	990	990	NUM
ftr-331	90	12	's	's	PART
ftr-331	90	13	question	question	NOUN
ftr-331	90	14	in	in	ADP
ftr-331	90	15	part	part	NOUN
ftr-331	90	16	iii	iii	X
ftr-331	90	17	(	(	PUNCT
ftr-331	90	18	statements	statement	NOUN
ftr-331	90	19	regarding	regard	VERB
ftr-331	90	20	governance	governance	NOUN
ftr-331	90	21	,	,	PUNCT
ftr-331	90	22	management	management	NOUN
ftr-331	90	23	,	,	PUNCT
ftr-331	90	24	and	and	CCONJ
ftr-331	90	25	financial	financial	ADJ
ftr-331	90	26	reporting	reporting	NOUN
ftr-331	90	27	)	)	PUNCT
ftr-331	90	28	on	on	ADP
ftr-331	90	29	conflict	conflict	NOUN
ftr-331	90	30	of	of	ADP
ftr-331	90	31	interest	interest	NOUN
ftr-331	90	32	transactions	transaction	NOUN
ftr-331	90	33	(	(	PUNCT
ftr-331	90	34	see	see	VERB
ftr-331	90	35	the	the	DET
ftr-331	90	36	second	second	ADJ
ftr-331	90	37	page	page	NOUN
ftr-331	90	38	of	of	ADP
ftr-331	90	39	the	the	DET
ftr-331	90	40	appendix	appendix	NOUN
ftr-331	90	41	,	,	PUNCT
ftr-331	90	42	below	below	ADV
ftr-331	90	43	):	):	PUNCT
ftr-331	90	44	3a	3a	PROPN
ftr-331	90	45	does	do	AUX
ftr-331	90	46	the	the	DET
ftr-331	90	47	organization	organization	NOUN
ftr-331	90	48	have	have	VERB
ftr-331	90	49	a	a	DET
ftr-331	90	50	written	write	VERB
ftr-331	90	51	conflict	conflict	NOUN
ftr-331	90	52	of	of	ADP
ftr-331	90	53	interest	interest	NOUN
ftr-331	90	54	policy	policy	NOUN
ftr-331	90	55	?	?	PUNCT
ftr-331	91	1	b	b	X
ftr-331	92	1	if	if	SCONJ
ftr-331	92	2	"	"	PUNCT
ftr-331	92	3	yes	yes	INTJ
ftr-331	92	4	,	,	PUNCT
ftr-331	92	5	"	"	PUNCT
ftr-331	92	6	how	how	SCONJ
ftr-331	92	7	many	many	ADJ
ftr-331	92	8	transactions	transaction	NOUN
ftr-331	92	9	did	do	AUX
ftr-331	92	10	the	the	DET
ftr-331	92	11	organization	organization	NOUN
ftr-331	92	12	review	review	NOUN
ftr-331	92	13	under	under	ADP
ftr-331	92	14	this	this	DET
ftr-331	92	15	policy	policy	NOUN
ftr-331	92	16	and	and	CCONJ
ftr-331	92	17	related	relate	VERB
ftr-331	92	18	procedures	procedure	NOUN
ftr-331	92	19	during	during	ADP
ftr-331	92	20	the	the	DET
ftr-331	92	21	year	year	NOUN
ftr-331	92	22	?	?	PUNCT
ftr-331	93	1	what	what	PRON
ftr-331	93	2	is	be	AUX
ftr-331	93	3	the	the	DET
ftr-331	93	4	preferred	prefer	VERB
ftr-331	93	5	answer	answer	NOUN
ftr-331	93	6	to	to	PART
ftr-331	93	7	question	question	VERB
ftr-331	93	8	3b	3b	NUM
ftr-331	93	9	?	?	PUNCT
ftr-331	94	1	if	if	SCONJ
ftr-331	94	2	the	the	DET
ftr-331	94	3	organization	organization	NOUN
ftr-331	94	4	answers	answer	VERB
ftr-331	94	5	"	"	PUNCT
ftr-331	94	6	zero	zero	NUM
ftr-331	94	7	,	,	PUNCT
ftr-331	94	8	"	"	PUNCT
ftr-331	94	9	is	be	AUX
ftr-331	94	10	this	this	DET
ftr-331	94	11	good	good	ADJ
ftr-331	94	12	(	(	PUNCT
ftr-331	94	13	because	because	SCONJ
ftr-331	94	14	there	there	PRON
ftr-331	94	15	were	be	VERB
ftr-331	94	16	no	no	DET
ftr-331	94	17	conflict	conflict	NOUN
ftr-331	94	18	of	of	ADP
ftr-331	94	19	interest	interest	NOUN
ftr-331	94	20	transactions	transaction	NOUN
ftr-331	94	21	to	to	PART
ftr-331	94	22	review	review	VERB
ftr-331	94	23	)	)	PUNCT
ftr-331	94	24	or	or	CCONJ
ftr-331	94	25	bad	bad	ADJ
ftr-331	94	26	(	(	PUNCT
ftr-331	94	27	because	because	SCONJ
ftr-331	94	28	the	the	DET
ftr-331	94	29	organization	organization	NOUN
ftr-331	94	30	was	be	AUX
ftr-331	94	31	blind	blind	ADJ
ftr-331	94	32	to	to	ADP
ftr-331	94	33	the	the	DET
ftr-331	94	34	interested	interested	ADJ
ftr-331	94	35	transactions	transaction	NOUN
ftr-331	94	36	that	that	PRON
ftr-331	94	37	occurred	occur	VERB
ftr-331	94	38	)	)	PUNCT
ftr-331	94	39	?	?	PUNCT
ftr-331	95	1	commentators	commentator	NOUN
ftr-331	95	2	pointed	point	VERB
ftr-331	95	3	out	out	ADP
ftr-331	95	4	the	the	DET
ftr-331	95	5	problems	problem	NOUN
ftr-331	95	6	with	with	ADP
ftr-331	95	7	this	this	DET
ftr-331	95	8	and	and	CCONJ
ftr-331	95	9	other	other	ADJ
ftr-331	95	10	governance	governance	NOUN
ftr-331	95	11	questions	question	NOUN
ftr-331	95	12	of	of	ADP
ftr-331	95	13	the	the	DET
ftr-331	95	14	draft	draft	NOUN
ftr-331	95	15	.	.	PUNCT
ftr-331	96	1	substantially	substantially	ADV
ftr-331	96	2	revised	revise	VERB
ftr-331	96	3	(	(	PUNCT
ftr-331	96	4	and	and	CCONJ
ftr-331	96	5	renumbered	renumbered	ADJ
ftr-331	96	6	)	)	PUNCT
ftr-331	96	7	part	part	NOUN
ftr-331	96	8	vi	vi	INTJ
ftr-331	96	9	not	not	PART
ftr-331	96	10	only	only	ADV
ftr-331	96	11	addresses	address	VERB
ftr-331	96	12	the	the	DET
ftr-331	96	13	suggestions	suggestion	NOUN
ftr-331	96	14	(	(	PUNCT
ftr-331	96	15	see	see	VERB
ftr-331	96	16	the	the	DET
ftr-331	96	17	last	last	ADJ
ftr-331	96	18	page	page	NOUN
ftr-331	96	19	of	of	ADP
ftr-331	96	20	the	the	DET
ftr-331	96	21	appendix	appendix	NOUN
ftr-331	96	22	)	)	PUNCT
ftr-331	96	23	,	,	PUNCT
ftr-331	96	24	but	but	CCONJ
ftr-331	96	25	also	also	ADV
ftr-331	96	26	states	state	VERB
ftr-331	96	27	at	at	ADP
ftr-331	96	28	the	the	DET
ftr-331	96	29	outset	outset	NOUN
ftr-331	96	30	:	:	PUNCT
ftr-331	96	31	"	"	PUNCT
ftr-331	96	32	governance	governance	NOUN
ftr-331	96	33	,	,	PUNCT
ftr-331	96	34	management	management	NOUN
ftr-331	96	35	and	and	CCONJ
ftr-331	96	36	disclosure	disclosure	NOUN
ftr-331	96	37	(	(	PUNCT
ftr-331	96	38	sections	section	NOUN
ftr-331	96	39	a	a	DET
ftr-331	96	40	,	,	PUNCT
ftr-331	96	41	b	b	NOUN
ftr-331	96	42	,	,	PUNCT
ftr-331	96	43	and	and	CCONJ
ftr-331	96	44	c	c	NOUN
ftr-331	96	45	request	request	VERB
ftr-331	96	46	information	information	NOUN
ftr-331	96	47	about	about	ADP
ftr-331	96	48	policies	policy	NOUN
ftr-331	96	49	not	not	PART
ftr-331	96	50	required	require	VERB
ftr-331	96	51	by	by	ADP
ftr-331	96	52	the	the	DET
ftr-331	96	53	internal	internal	PROPN
ftr-331	96	54	revenue	revenue	NOUN
ftr-331	96	55	code	code	NOUN
ftr-331	96	56	.	.	PUNCT
ftr-331	96	57	)	)	PUNCT
ftr-331	96	58	"	"	PUNCT
ftr-331	97	1	(	(	PUNCT
ftr-331	97	2	on	on	ADP
ftr-331	97	3	the	the	DET
ftr-331	97	4	2010	2010	NUM
ftr-331	97	5	version	version	NOUN
ftr-331	97	6	of	of	ADP
ftr-331	97	7	the	the	DET
ftr-331	97	8	form	form	NOUN
ftr-331	97	9	990	990	NUM
ftr-331	97	10	,	,	PUNCT
ftr-331	97	11	this	this	DET
ftr-331	97	12	disclaimer	disclaimer	NOUN
ftr-331	97	13	has	have	AUX
ftr-331	97	14	been	be	AUX
ftr-331	97	15	moved	move	VERB
ftr-331	97	16	to	to	ADP
ftr-331	97	17	the	the	DET
ftr-331	97	18	beginning	beginning	NOUN
ftr-331	97	19	of	of	ADP
ftr-331	97	20	part	part	NOUN
ftr-331	97	21	b	b	PROPN
ftr-331	97	22	(	(	PUNCT
ftr-331	97	23	policies	policy	NOUN
ftr-331	97	24	)	)	PUNCT
ftr-331	97	25	.	.	PUNCT
ftr-331	97	26	)	)	PUNCT
ftr-331	98	1	moreover	moreover	ADV
ftr-331	98	2	,	,	PUNCT
ftr-331	98	3	the	the	DET
ftr-331	98	4	2007	2007	NUM
ftr-331	98	5	draft	draft	NOUN
ftr-331	98	6	did	do	AUX
ftr-331	98	7	not	not	PART
ftr-331	98	8	provide	provide	VERB
ftr-331	98	9	an	an	DET
ftr-331	98	10	opportunity	opportunity	NOUN
ftr-331	98	11	for	for	SCONJ
ftr-331	98	12	the	the	DET
ftr-331	98	13	organization	organization	NOUN
ftr-331	98	14	to	to	PART
ftr-331	98	15	provide	provide	VERB
ftr-331	98	16	attachments	attachment	NOUN
ftr-331	98	17	to	to	ADP
ftr-331	98	18	the	the	DET
ftr-331	98	19	form	form	NOUN
ftr-331	98	20	.	.	PUNCT
ftr-331	99	1	in	in	ADP
ftr-331	99	2	response	response	NOUN
ftr-331	99	3	to	to	ADP
ftr-331	99	4	complaints	complaint	NOUN
ftr-331	99	5	including	include	VERB
ftr-331	99	6	the	the	DET
ftr-331	99	7	argument	argument	NOUN
ftr-331	99	8	that	that	SCONJ
ftr-331	99	9	it	it	PRON
ftr-331	99	10	is	be	AUX
ftr-331	99	11	unconstitutional	unconstitutional	ADJ
ftr-331	99	12	to	to	PART
ftr-331	99	13	deny	deny	VERB
ftr-331	99	14	a	a	DET
ftr-331	99	15	filer	filer	NOUN
ftr-331	99	16	subject	subject	NOUN
ftr-331	99	17	to	to	ADP
ftr-331	99	18	mandatory	mandatory	ADJ
ftr-331	99	19	disclosure	disclosure	NOUN
ftr-331	99	20	the	the	DET
ftr-331	99	21	opportunity	opportunity	NOUN
ftr-331	99	22	to	to	PART
ftr-331	99	23	explain	explain	VERB
ftr-331	99	24	yes	yes	INTJ
ftr-331	99	25	/	/	SYM
ftr-331	99	26	no	no	NOUN
ftr-331	99	27	and	and	CCONJ
ftr-331	99	28	other	other	ADJ
ftr-331	99	29	short	short	ADJ
ftr-331	99	30	answers	answer	NOUN
ftr-331	99	31	the	the	DET
ftr-331	99	32	final	final	ADJ
ftr-331	99	33	form	form	NOUN
ftr-331	99	34	includes	include	VERB
ftr-331	99	35	a	a	DET
ftr-331	99	36	schedule	schedule	NOUN
ftr-331	99	37	0	0	NUM
ftr-331	99	38	for	for	ADP
ftr-331	99	39	extensions	extension	NOUN
ftr-331	99	40	of	of	ADP
ftr-331	99	41	responses	response	NOUN
ftr-331	99	42	and	and	CCONJ
ftr-331	99	43	supplemental	supplemental	ADJ
ftr-331	99	44	narration	narration	NOUN
ftr-331	99	45	.	.	PUNCT
ftr-331	100	1	the	the	DET
ftr-331	100	2	final	final	ADJ
ftr-331	100	3	conflict	conflict	NOUN
ftr-331	100	4	of	of	ADP
ftr-331	100	5	interest	interest	NOUN
ftr-331	100	6	questions	question	NOUN
ftr-331	100	7	read	read	VERB
ftr-331	100	8	:	:	PUNCT
ftr-331	100	9	12a	12a	NUM
ftr-331	100	10	does	do	AUX
ftr-331	100	11	the	the	DET
ftr-331	100	12	organization	organization	NOUN
ftr-331	100	13	have	have	VERB
ftr-331	100	14	a	a	DET
ftr-331	100	15	written	write	VERB
ftr-331	100	16	conflict	conflict	NOUN
ftr-331	100	17	of	of	ADP
ftr-331	100	18	interest	interest	NOUN
ftr-331	100	19	policy	policy	NOUN
ftr-331	100	20	?	?	PUNCT
ftr-331	101	1	if	if	SCONJ
ftr-331	101	2	"	"	PUNCT
ftr-331	101	3	no	no	INTJ
ftr-331	101	4	,	,	PUNCT
ftr-331	101	5	"	"	PUNCT
ftr-331	101	6	go	go	VERB
ftr-331	101	7	to	to	ADP
ftr-331	101	8	line	line	NOUN
ftr-331	101	9	13	13	NUM
ftr-331	101	10	.	.	PUNCT
ftr-331	102	1	b	b	NOUN
ftr-331	102	2	are	be	AUX
ftr-331	102	3	officers	officer	NOUN
ftr-331	102	4	,	,	PUNCT
ftr-331	102	5	directors	director	NOUN
ftr-331	102	6	or	or	CCONJ
ftr-331	102	7	trustees	trustee	NOUN
ftr-331	102	8	,	,	PUNCT
ftr-331	102	9	and	and	CCONJ
ftr-331	102	10	key	key	ADJ
ftr-331	102	11	employees	employee	NOUN
ftr-331	102	12	including	include	VERB
ftr-331	102	13	representatives	representative	NOUN
ftr-331	102	14	from	from	ADP
ftr-331	102	15	the	the	DET
ftr-331	102	16	internal	internal	ADJ
ftr-331	102	17	revenue	revenue	NOUN
ftr-331	102	18	service	service	NOUN
ftr-331	102	19	and	and	CCONJ
ftr-331	102	20	congressional	congressional	ADJ
ftr-331	102	21	staff	staff	NOUN
ftr-331	102	22	,	,	PUNCT
ftr-331	102	23	as	as	ADV
ftr-331	102	24	well	well	ADV
ftr-331	102	25	as	as	ADP
ftr-331	102	26	from	from	ADP
ftr-331	102	27	sector	sector	NOUN
ftr-331	102	28	organizations	organization	NOUN
ftr-331	102	29	,	,	PUNCT
ftr-331	102	30	practitioners	practitioner	NOUN
ftr-331	102	31	,	,	PUNCT
ftr-331	102	32	and	and	CCONJ
ftr-331	102	33	scholars	scholar	NOUN
ftr-331	102	34	,	,	PUNCT
ftr-331	102	35	discussed	discuss	VERB
ftr-331	102	36	the	the	DET
ftr-331	102	37	draft	draft	NOUN
ftr-331	102	38	form	form	NOUN
ftr-331	102	39	990	990	NUM
ftr-331	102	40	.	.	PUNCT
ftr-331	103	1	188	188	NUM
ftr-331	103	2	[	[	NOUN
ftr-331	103	3	vol	vol	NOUN
ftr-331	103	4	.	.	PUNCT
ftr-331	103	5	12:4	12:4	NUM
ftr-331	103	6	charity	charity	NOUN
ftr-331	103	7	governance	governance	NOUN
ftr-331	103	8	required	require	VERB
ftr-331	103	9	to	to	PART
ftr-331	103	10	disclose	disclose	VERB
ftr-331	103	11	annually	annually	ADV
ftr-331	103	12	interests	interest	NOUN
ftr-331	103	13	that	that	PRON
ftr-331	103	14	could	could	AUX
ftr-331	103	15	give	give	VERB
ftr-331	103	16	rise	rise	NOUN
ftr-331	103	17	to	to	ADP
ftr-331	103	18	conflicts	conflict	NOUN
ftr-331	103	19	?	?	PUNCT
ftr-331	104	1	c	c	NOUN
ftr-331	104	2	does	do	AUX
ftr-331	104	3	the	the	DET
ftr-331	104	4	organization	organization	NOUN
ftr-331	104	5	regularly	regularly	ADV
ftr-331	104	6	and	and	CCONJ
ftr-331	104	7	consistently	consistently	ADV
ftr-331	104	8	monitor	monitor	VERB
ftr-331	104	9	and	and	CCONJ
ftr-331	104	10	enforce	enforce	VERB
ftr-331	104	11	compliance	compliance	NOUN
ftr-331	104	12	with	with	ADP
ftr-331	104	13	the	the	DET
ftr-331	104	14	policy	policy	NOUN
ftr-331	104	15	?	?	PUNCT
ftr-331	105	1	if	if	SCONJ
ftr-331	105	2	"	"	PUNCT
ftr-331	105	3	yes	yes	INTJ
ftr-331	105	4	,	,	PUNCT
ftr-331	105	5	"	"	PUNCT
ftr-331	105	6	describe	describe	VERB
ftr-331	105	7	in	in	ADP
ftr-331	105	8	schedule	schedule	NOUN
ftr-331	105	9	0	0	NUM
ftr-331	106	1	how	how	SCONJ
ftr-331	106	2	this	this	PRON
ftr-331	106	3	is	be	AUX
ftr-331	106	4	done	do	VERB
ftr-331	106	5	.	.	PUNCT
ftr-331	107	1	(	(	PUNCT
ftr-331	107	2	incidentally	incidentally	ADV
ftr-331	107	3	,	,	PUNCT
ftr-331	107	4	contrary	contrary	ADV
ftr-331	107	5	to	to	ADP
ftr-331	107	6	the	the	DET
ftr-331	107	7	suggestion	suggestion	NOUN
ftr-331	107	8	in	in	ADP
ftr-331	107	9	line	line	NOUN
ftr-331	107	10	12a	12a	NOUN
ftr-331	107	11	,	,	PUNCT
ftr-331	107	12	an	an	DET
ftr-331	107	13	organization	organization	NOUN
ftr-331	107	14	could	could	AUX
ftr-331	107	15	have	have	VERB
ftr-331	107	16	a	a	DET
ftr-331	107	17	conflicts	conflict	NOUN
ftr-331	107	18	-	-	PUNCT
ftr-331	107	19	of	of	ADP
ftr-331	107	20	-	-	PUNCT
ftr-331	107	21	interest	interest	NOUN
ftr-331	107	22	policy	policy	NOUN
ftr-331	107	23	,	,	PUNCT
ftr-331	107	24	and	and	CCONJ
ftr-331	107	25	engage	engage	VERB
ftr-331	107	26	in	in	ADP
ftr-331	107	27	effective	effective	ADJ
ftr-331	107	28	monitoring	monitoring	NOUN
ftr-331	107	29	,	,	PUNCT
ftr-331	107	30	without	without	ADP
ftr-331	107	31	reducing	reduce	VERB
ftr-331	107	32	the	the	DET
ftr-331	107	33	policy	policy	NOUN
ftr-331	107	34	to	to	ADP
ftr-331	107	35	writing	write	VERB
ftr-331	107	36	.	.	PUNCT
ftr-331	107	37	)	)	PUNCT
ftr-331	108	1	separately	separately	ADV
ftr-331	108	2	,	,	PUNCT
ftr-331	108	3	since	since	SCONJ
ftr-331	108	4	2003	2003	NUM
ftr-331	108	5	,	,	PUNCT
ftr-331	108	6	the	the	DET
ftr-331	108	7	irs	irs	PROPN
ftr-331	108	8	has	have	AUX
ftr-331	108	9	become	become	VERB
ftr-331	108	10	subject	subject	ADJ
ftr-331	108	11	to	to	ADP
ftr-331	108	12	public	public	ADJ
ftr-331	108	13	disclosure	disclosure	NOUN
ftr-331	108	14	obligations	obligation	NOUN
ftr-331	108	15	of	of	ADP
ftr-331	108	16	its	its	PRON
ftr-331	108	17	own	own	ADJ
ftr-331	108	18	.	.	PUNCT
ftr-331	109	1	as	as	ADP
ftr-331	109	2	a	a	DET
ftr-331	109	3	result	result	NOUN
ftr-331	109	4	of	of	ADP
ftr-331	109	5	freedom	freedom	NOUN
ftr-331	109	6	of	of	ADP
ftr-331	109	7	information	information	NOUN
ftr-331	109	8	act	act	NOUN
ftr-331	109	9	suits	suit	NOUN
ftr-331	109	10	brought	bring	VERB
ftr-331	109	11	against	against	ADP
ftr-331	109	12	the	the	DET
ftr-331	109	13	irs	irs	PROPN
ftr-331	109	14	,	,	PUNCT
ftr-331	109	15	the	the	DET
ftr-331	109	16	agency	agency	NOUN
ftr-331	109	17	's	's	PART
ftr-331	109	18	views	view	NOUN
ftr-331	109	19	on	on	ADP
ftr-331	109	20	a	a	DET
ftr-331	109	21	range	range	NOUN
ftr-331	109	22	of	of	ADP
ftr-331	109	23	issues	issue	NOUN
ftr-331	109	24	can	can	AUX
ftr-331	109	25	,	,	PUNCT
ftr-331	109	26	at	at	ADP
ftr-331	109	27	least	least	ADJ
ftr-331	109	28	informally	informally	ADV
ftr-331	109	29	,	,	PUNCT
ftr-331	109	30	be	be	AUX
ftr-331	109	31	gleaned	glean	VERB
ftr-331	109	32	through	through	ADP
ftr-331	109	33	the	the	DET
ftr-331	109	34	release	release	NOUN
ftr-331	109	35	of	of	ADP
ftr-331	109	36	rulings	ruling	NOUN
ftr-331	109	37	denying	deny	VERB
ftr-331	109	38	or	or	CCONJ
ftr-331	109	39	revoking	revoke	VERB
ftr-331	109	40	exemption	exemption	NOUN
ftr-331	109	41	.	.	PUNCT
ftr-331	110	1	(	(	PUNCT
ftr-331	110	2	by	by	ADP
ftr-331	110	3	law	law	NOUN
ftr-331	110	4	,	,	PUNCT
ftr-331	110	5	the	the	DET
ftr-331	110	6	irs	irs	PROPN
ftr-331	110	7	redacts	redact	VERB
ftr-331	110	8	these	these	DET
ftr-331	110	9	rulings	ruling	NOUN
ftr-331	110	10	to	to	PART
ftr-331	110	11	hide	hide	VERB
ftr-331	110	12	the	the	DET
ftr-331	110	13	names	name	NOUN
ftr-331	110	14	of	of	ADP
ftr-331	110	15	and	and	CCONJ
ftr-331	110	16	other	other	ADJ
ftr-331	110	17	identifying	identify	VERB
ftr-331	110	18	information	information	NOUN
ftr-331	110	19	about	about	ADP
ftr-331	110	20	the	the	DET
ftr-331	110	21	charities	charity	NOUN
ftr-331	110	22	and	and	CCONJ
ftr-331	110	23	other	other	ADJ
ftr-331	111	1	taxpayers.)14	taxpayers.)14	PROPN
ftr-331	111	2	most	most	ADV
ftr-331	111	3	helpful	helpful	ADJ
ftr-331	111	4	for	for	ADP
ftr-331	111	5	the	the	DET
ftr-331	111	6	nonprofit	nonprofit	ADJ
ftr-331	111	7	sector	sector	NOUN
ftr-331	111	8	would	would	AUX
ftr-331	111	9	be	be	AUX
ftr-331	111	10	for	for	SCONJ
ftr-331	111	11	the	the	DET
ftr-331	111	12	irs	irs	PROPN
ftr-331	111	13	to	to	PART
ftr-331	111	14	take	take	VERB
ftr-331	111	15	the	the	DET
ftr-331	111	16	now	now	ADV
ftr-331	111	17	-	-	PUNCT
ftr-331	111	18	substantial	substantial	ADJ
ftr-331	111	19	database	database	NOUN
ftr-331	111	20	of	of	ADP
ftr-331	111	21	denial	denial	NOUN
ftr-331	111	22	and	and	CCONJ
ftr-331	111	23	revocation	revocation	NOUN
ftr-331	111	24	letters	letter	NOUN
ftr-331	111	25	and	and	CCONJ
ftr-331	111	26	develop	develop	VERB
ftr-331	111	27	from	from	ADP
ftr-331	111	28	it	it	PRON
ftr-331	111	29	formal	formal	ADJ
ftr-331	111	30	guidance	guidance	NOUN
ftr-331	111	31	on	on	ADP
ftr-331	111	32	which	which	PRON
ftr-331	111	33	indicators	indicator	NOUN
ftr-331	111	34	of	of	ADP
ftr-331	111	35	governance	governance	NOUN
ftr-331	111	36	structure	structure	NOUN
ftr-331	111	37	and	and	CCONJ
ftr-331	111	38	policies	policy	NOUN
ftr-331	111	39	the	the	DET
ftr-331	111	40	irs	irs	PROPN
ftr-331	111	41	would	would	AUX
ftr-331	111	42	like	like	VERB
ftr-331	111	43	to	to	PART
ftr-331	111	44	impose	impose	VERB
ftr-331	111	45	as	as	ADP
ftr-331	111	46	conditions	condition	NOUN
ftr-331	111	47	for	for	ADP
ftr-331	111	48	exemption	exemption	NOUN
ftr-331	111	49	.	.	PUNCT
ftr-331	112	1	the	the	DET
ftr-331	112	2	simultaneous	simultaneous	ADJ
ftr-331	112	3	developments	development	NOUN
ftr-331	112	4	of	of	ADP
ftr-331	112	5	substance	substance	NOUN
ftr-331	112	6	and	and	CCONJ
ftr-331	112	7	process	process	NOUN
ftr-331	112	8	of	of	ADP
ftr-331	112	9	increased	increase	VERB
ftr-331	112	10	federal	federal	ADJ
ftr-331	112	11	interest	interest	NOUN
ftr-331	112	12	in	in	ADP
ftr-331	112	13	charity	charity	NOUN
ftr-331	112	14	governance	governance	NOUN
ftr-331	112	15	and	and	CCONJ
ftr-331	112	16	in	in	ADP
ftr-331	112	17	the	the	DET
ftr-331	112	18	tool	tool	NOUN
ftr-331	112	19	of	of	ADP
ftr-331	112	20	disclosure	disclosure	NOUN
ftr-331	112	21	threaten	threaten	VERB
ftr-331	112	22	to	to	PART
ftr-331	112	23	conflate	conflate	VERB
ftr-331	112	24	an	an	DET
ftr-331	112	25	examination	examination	NOUN
ftr-331	112	26	of	of	ADP
ftr-331	112	27	the	the	DET
ftr-331	112	28	relative	relative	ADJ
ftr-331	112	29	merits	merit	NOUN
ftr-331	112	30	of	of	ADP
ftr-331	112	31	each	each	PRON
ftr-331	112	32	.	.	PUNCT
ftr-331	113	1	it	it	PRON
ftr-331	113	2	might	might	AUX
ftr-331	113	3	be	be	AUX
ftr-331	113	4	appropriate	appropriate	ADJ
ftr-331	113	5	,	,	PUNCT
ftr-331	113	6	for	for	ADP
ftr-331	113	7	example	example	NOUN
ftr-331	113	8	,	,	PUNCT
ftr-331	113	9	to	to	PART
ftr-331	113	10	require	require	VERB
ftr-331	113	11	reporting	reporting	NOUN
ftr-331	113	12	of	of	ADP
ftr-331	113	13	certain	certain	ADJ
ftr-331	113	14	information	information	NOUN
ftr-331	113	15	to	to	ADP
ftr-331	113	16	state	state	VERB
ftr-331	113	17	regulators	regulator	NOUN
ftr-331	113	18	or	or	CCONJ
ftr-331	113	19	to	to	ADP
ftr-331	113	20	the	the	DET
ftr-331	113	21	irs	irs	PROPN
ftr-331	113	22	without	without	ADP
ftr-331	113	23	also	also	ADV
ftr-331	113	24	requiring	require	VERB
ftr-331	113	25	that	that	SCONJ
ftr-331	113	26	information	information	NOUN
ftr-331	113	27	to	to	PART
ftr-331	113	28	be	be	AUX
ftr-331	113	29	made	make	VERB
ftr-331	113	30	publicly	publicly	ADV
ftr-331	113	31	available	available	ADJ
ftr-331	113	32	.	.	PUNCT
ftr-331	114	1	it	it	PRON
ftr-331	114	2	is	be	AUX
ftr-331	114	3	important	important	ADJ
ftr-331	114	4	to	to	PART
ftr-331	114	5	recognize	recognize	VERB
ftr-331	114	6	,	,	PUNCT
ftr-331	114	7	however	however	ADV
ftr-331	114	8	,	,	PUNCT
ftr-331	114	9	that	that	SCONJ
ftr-331	114	10	a	a	DET
ftr-331	114	11	large	large	ADJ
ftr-331	114	12	percentage	percentage	NOUN
ftr-331	114	13	of	of	ADP
ftr-331	114	14	exempt	exempt	ADJ
ftr-331	114	15	organizations	organization	NOUN
ftr-331	114	16	file	file	VERB
ftr-331	114	17	forms	form	NOUN
ftr-331	114	18	other	other	ADJ
ftr-331	114	19	than	than	ADP
ftr-331	114	20	the	the	DET
ftr-331	114	21	form	form	NOUN
ftr-331	114	22	990	990	NUM
ftr-331	114	23	,	,	PUNCT
ftr-331	114	24	or	or	CCONJ
ftr-331	114	25	do	do	AUX
ftr-331	114	26	not	not	PART
ftr-331	114	27	even	even	ADV
ftr-331	114	28	make	make	VERB
ftr-331	114	29	a	a	DET
ftr-331	114	30	substantive	substantive	ADJ
ftr-331	114	31	filing	filing	NOUN
ftr-331	114	32	at	at	ADV
ftr-331	114	33	all	all	ADV
ftr-331	114	34	.	.	PUNCT
ftr-331	115	1	15	15	NUM
ftr-331	115	2	because	because	SCONJ
ftr-331	115	3	of	of	ADP
ftr-331	115	4	statutory	statutory	ADJ
ftr-331	115	5	exemptions	exemption	NOUN
ftr-331	115	6	,	,	PUNCT
ftr-331	115	7	it	it	PRON
ftr-331	115	8	can	can	AUX
ftr-331	115	9	be	be	AUX
ftr-331	115	10	difficult	difficult	ADJ
ftr-331	115	11	,	,	PUNCT
ftr-331	115	12	if	if	SCONJ
ftr-331	115	13	not	not	PART
ftr-331	115	14	impossible	impossible	ADJ
ftr-331	115	15	,	,	PUNCT
ftr-331	115	16	to	to	PART
ftr-331	115	17	obtain	obtain	VERB
ftr-331	115	18	much	much	ADJ
ftr-331	115	19	information	information	NOUN
ftr-331	115	20	on	on	ADP
ftr-331	115	21	churches	church	NOUN
ftr-331	115	22	and	and	CCONJ
ftr-331	115	23	on	on	ADP
ftr-331	115	24	smaller	small	ADJ
ftr-331	115	25	charities	charity	NOUN
ftr-331	115	26	.	.	PUNCT
ftr-331	116	1	moreover	moreover	ADV
ftr-331	116	2	,	,	PUNCT
ftr-331	116	3	hundreds	hundred	NOUN
ftr-331	116	4	of	of	ADP
ftr-331	116	5	thousands	thousand	NOUN
ftr-331	116	6	of	of	ADP
ftr-331	116	7	charities	charity	NOUN
ftr-331	116	8	will	will	AUX
ftr-331	116	9	fall	fall	VERB
ftr-331	116	10	below	below	ADP
ftr-331	116	11	the	the	DET
ftr-331	116	12	governance	governance	NOUN
ftr-331	116	13	radar	radar	NOUN
ftr-331	116	14	when	when	SCONJ
ftr-331	116	15	the	the	DET
ftr-331	116	16	cutoff	cutoff	NOUN
ftr-331	116	17	between	between	ADP
ftr-331	116	18	charities	charity	NOUN
ftr-331	116	19	required	require	VERB
ftr-331	116	20	to	to	PART
ftr-331	116	21	file	file	VERB
ftr-331	116	22	the	the	DET
ftr-331	116	23	form	form	NOUN
ftr-331	116	24	990	990	NUM
ftr-331	116	25	and	and	CCONJ
ftr-331	116	26	the	the	DET
ftr-331	116	27	simplified	simplified	ADJ
ftr-331	116	28	form	form	NOUN
ftr-331	116	29	990	990	NUM
ftr-331	116	30	-	-	PUNCT
ftr-331	116	31	ez	ez	PROPN
ftr-331	116	32	is	be	AUX
ftr-331	116	33	fully	fully	ADV
ftr-331	116	34	phased	phase	VERB
ftr-331	116	35	in	in	ADP
ftr-331	116	36	beginning	begin	VERB
ftr-331	116	37	in	in	ADP
ftr-331	116	38	2010	2010	NUM
ftr-331	116	39	:	:	PUNCT
ftr-331	116	40	the	the	DET
ftr-331	116	41	definition	definition	NOUN
ftr-331	116	42	of	of	ADP
ftr-331	116	43	"	"	PUNCT
ftr-331	116	44	small	small	ADJ
ftr-331	116	45	"	"	PUNCT
ftr-331	116	46	doubled	double	VERB
ftr-331	116	47	from	from	ADP
ftr-331	116	48	$	$	SYM
ftr-331	116	49	25,000	25,000	NUM
ftr-331	116	50	or	or	CCONJ
ftr-331	116	51	less	less	ADJ
ftr-331	116	52	in	in	ADP
ftr-331	116	53	gross	gross	ADJ
ftr-331	116	54	receipts	receipt	NOUN
ftr-331	116	55	to	to	ADP
ftr-331	116	56	$	$	SYM
ftr-331	116	57	50,000	50,000	NUM
ftr-331	116	58	or	or	CCONJ
ftr-331	116	59	less	less	ADJ
ftr-331	116	60	.	.	PUNCT
ftr-331	117	1	finally	finally	ADV
ftr-331	117	2	,	,	PUNCT
ftr-331	117	3	arguably	arguably	ADV
ftr-331	117	4	the	the	DET
ftr-331	117	5	most	most	ADV
ftr-331	117	6	important	important	ADJ
ftr-331	117	7	disclosures	disclosure	NOUN
ftr-331	117	8	take	take	VERB
ftr-331	117	9	place	place	NOUN
ftr-331	117	10	internally	internally	ADV
ftr-331	117	11	within	within	ADP
ftr-331	117	12	the	the	DET
ftr-331	117	13	organization	organization	NOUN
ftr-331	117	14	.	.	PUNCT
ftr-331	118	1	to	to	PART
ftr-331	118	2	explore	explore	VERB
ftr-331	118	3	these	these	DET
ftr-331	118	4	thoughts	thought	NOUN
ftr-331	118	5	,	,	PUNCT
ftr-331	118	6	part	part	NOUN
ftr-331	118	7	i	i	PRON
ftr-331	118	8	begins	begin	VERB
ftr-331	118	9	with	with	ADP
ftr-331	118	10	the	the	DET
ftr-331	118	11	desirability	desirability	NOUN
ftr-331	118	12	of	of	ADP
ftr-331	118	13	information	information	NOUN
ftr-331	118	14	flow	flow	NOUN
ftr-331	118	15	to	to	ADP
ftr-331	118	16	key	key	ADJ
ftr-331	118	17	decision	decision	NOUN
ftr-331	118	18	makers	maker	NOUN
ftr-331	118	19	in	in	ADP
ftr-331	118	20	the	the	DET
ftr-331	118	21	organization	organization	NOUN
ftr-331	118	22	,	,	PUNCT
ftr-331	118	23	including	include	VERB
ftr-331	118	24	the	the	DET
ftr-331	118	25	board	board	NOUN
ftr-331	118	26	,	,	PUNCT
ftr-331	118	27	and	and	CCONJ
ftr-331	118	28	considers	consider	VERB
ftr-331	118	29	the	the	DET
ftr-331	118	30	possible	possible	ADJ
ftr-331	118	31	dilatory	dilatory	ADJ
ftr-331	118	32	as	as	ADV
ftr-331	118	33	well	well	ADV
ftr-331	118	34	as	as	ADP
ftr-331	118	35	salutary	salutary	ADJ
ftr-331	118	36	effects	effect	NOUN
ftr-331	118	37	of	of	ADP
ftr-331	118	38	public	public	ADJ
ftr-331	118	39	disclosure	disclosure	NOUN
ftr-331	118	40	on	on	ADP
ftr-331	118	41	governance	governance	NOUN
ftr-331	118	42	practices	practice	NOUN
ftr-331	118	43	.	.	PUNCT
ftr-331	119	1	part	part	PROPN
ftr-331	119	2	ii	ii	PROPN
ftr-331	119	3	covers	cover	VERB
ftr-331	119	4	reporting	reporting	NOUN
ftr-331	119	5	to	to	ADP
ftr-331	119	6	the	the	DET
ftr-331	119	7	states	state	NOUN
ftr-331	119	8	and	and	CCONJ
ftr-331	119	9	to	to	ADP
ftr-331	119	10	the	the	DET
ftr-331	119	11	irs	irs	PROPN
ftr-331	119	12	as	as	ADP
ftr-331	119	13	regulator	regulator	NOUN
ftr-331	119	14	of	of	ADP
ftr-331	119	15	the	the	DET
ftr-331	119	16	federal	federal	ADJ
ftr-331	119	17	tax	tax	NOUN
ftr-331	119	18	-	-	PUNCT
ftr-331	119	19	exemption	exemption	NOUN
ftr-331	119	20	regime	regime	NOUN
ftr-331	119	21	.	.	PUNCT
ftr-331	120	1	part	part	NOUN
ftr-331	120	2	iii	iii	PROPN
ftr-331	120	3	,	,	PUNCT
ftr-331	120	4	the	the	DET
ftr-331	120	5	longest	long	ADJ
ftr-331	120	6	of	of	ADP
ftr-331	120	7	this	this	DET
ftr-331	120	8	article	article	NOUN
ftr-331	120	9	,	,	PUNCT
ftr-331	120	10	compares	compare	VERB
ftr-331	120	11	disclosure	disclosure	NOUN
ftr-331	120	12	of	of	ADP
ftr-331	120	13	filings	filing	NOUN
ftr-331	120	14	with	with	ADP
ftr-331	120	15	the	the	DET
ftr-331	120	16	regulators	regulator	NOUN
ftr-331	120	17	(	(	PUNCT
ftr-331	120	18	the	the	DET
ftr-331	120	19	charities	charity	NOUN
ftr-331	120	20	'	'	PART
ftr-331	120	21	transparency	transparency	NOUN
ftr-331	120	22	)	)	PUNCT
ftr-331	120	23	and	and	CCONJ
ftr-331	120	24	disclosure	disclosure	NOUN
ftr-331	120	25	of	of	ADP
ftr-331	120	26	enforcement	enforcement	NOUN
ftr-331	120	27	activities	activity	NOUN
ftr-331	120	28	(	(	PUNCT
ftr-331	120	29	the	the	DET
ftr-331	120	30	13	13	NUM
ftr-331	120	31	.	.	PUNCT
ftr-331	121	1	see	see	VERB
ftr-331	121	2	infra	infra	NOUN
ftr-331	121	3	part	part	NOUN
ftr-331	121	4	iv.d.2	iv.d.2	NOUN
ftr-331	121	5	.	.	PUNCT
ftr-331	122	1	14	14	NUM
ftr-331	122	2	.	.	PUNCT
ftr-331	123	1	i	i	PRON
ftr-331	123	2	d.	d.	PROPN
ftr-331	123	3	15	15	NUM
ftr-331	123	4	.	.	PUNCT
ftr-331	124	1	see	see	VERB
ftr-331	124	2	infra	infra	NOUN
ftr-331	124	3	part	part	NOUN
ftr-331	124	4	iil.b.15	iil.b.15	PROPN
ftr-331	124	5	.	.	PUNCT
ftr-331	125	1	1892012	1892012	NUM
ftr-331	125	2	]	]	PUNCT
ftr-331	125	3	florida	florida	PROPN
ftr-331	125	4	tax	tax	PROPN
ftr-331	125	5	review	review	NOUN
ftr-331	125	6	regulators	regulator	NOUN
ftr-331	125	7	'	'	PART
ftr-331	125	8	transparency	transparency	NOUN
ftr-331	125	9	)	)	PUNCT
ftr-331	125	10	.	.	PUNCT
ftr-331	126	1	part	part	NOUN
ftr-331	126	2	iv	iv	NUM
ftr-331	126	3	looks	look	VERB
ftr-331	126	4	at	at	ADP
ftr-331	126	5	voluntary	voluntary	ADJ
ftr-331	126	6	public	public	ADJ
ftr-331	126	7	disclosure	disclosure	NOUN
ftr-331	126	8	by	by	ADP
ftr-331	126	9	the	the	DET
ftr-331	126	10	organization	organization	NOUN
ftr-331	126	11	,	,	PUNCT
ftr-331	126	12	as	as	ADV
ftr-331	126	13	well	well	ADV
ftr-331	126	14	as	as	ADP
ftr-331	126	15	disclosure	disclosure	NOUN
ftr-331	126	16	by	by	ADP
ftr-331	126	17	third	third	ADJ
ftr-331	126	18	parties	party	NOUN
ftr-331	126	19	,	,	PUNCT
ftr-331	126	20	notably	notably	ADV
ftr-331	126	21	the	the	DET
ftr-331	126	22	media	medium	NOUN
ftr-331	126	23	and	and	CCONJ
ftr-331	126	24	third	third	ADJ
ftr-331	126	25	-	-	PUNCT
ftr-331	126	26	party	party	NOUN
ftr-331	126	27	"	"	PUNCT
ftr-331	126	28	watchdogs	watchdog	NOUN
ftr-331	126	29	.	.	PUNCT
ftr-331	126	30	"	"	PUNCT
ftr-331	127	1	throughout	throughout	ADP
ftr-331	127	2	,	,	PUNCT
ftr-331	127	3	i	i	PRON
ftr-331	127	4	not	not	PART
ftr-331	127	5	only	only	ADV
ftr-331	127	6	describe	describe	VERB
ftr-331	127	7	criticisms	criticism	NOUN
ftr-331	127	8	of	of	ADP
ftr-331	127	9	required	require	VERB
ftr-331	127	10	disclosure	disclosure	NOUN
ftr-331	127	11	,	,	PUNCT
ftr-331	127	12	but	but	CCONJ
ftr-331	127	13	also	also	ADV
ftr-331	127	14	suggest	suggest	VERB
ftr-331	127	15	areas	area	NOUN
ftr-331	127	16	in	in	ADP
ftr-331	127	17	which	which	PRON
ftr-331	127	18	the	the	DET
ftr-331	127	19	current	current	ADJ
ftr-331	127	20	levels	level	NOUN
ftr-331	127	21	or	or	CCONJ
ftr-331	127	22	types	type	NOUN
ftr-331	127	23	of	of	ADP
ftr-331	127	24	disclosure	disclosure	NOUN
ftr-331	127	25	are	be	AUX
ftr-331	127	26	not	not	PART
ftr-331	127	27	enough	enough	ADJ
ftr-331	127	28	.	.	PUNCT
ftr-331	128	1	now	now	ADV
ftr-331	128	2	we	we	PRON
ftr-331	128	3	turn	turn	VERB
ftr-331	128	4	to	to	ADP
ftr-331	128	5	the	the	DET
ftr-331	128	6	dark	dark	ADJ
ftr-331	128	7	side	side	NOUN
ftr-331	128	8	of	of	ADP
ftr-331	128	9	sunshine	sunshine	NOUN
ftr-331	128	10	.	.	PUNCT
ftr-331	129	1	the	the	DET
ftr-331	129	2	greatest	great	ADJ
ftr-331	129	3	practical	practical	ADJ
ftr-331	129	4	impediment	impediment	NOUN
ftr-331	129	5	to	to	ADP
ftr-331	129	6	relying	rely	VERB
ftr-331	129	7	on	on	ADP
ftr-331	129	8	public	public	ADJ
ftr-331	129	9	disclosure	disclosure	NOUN
ftr-331	129	10	is	be	AUX
ftr-331	129	11	the	the	DET
ftr-331	129	12	unfortunately	unfortunately	ADV
ftr-331	129	13	widespread	widespread	ADJ
ftr-331	129	14	assumption	assumption	NOUN
ftr-331	129	15	that	that	SCONJ
ftr-331	129	16	providing	provide	VERB
ftr-331	129	17	charity	charity	NOUN
ftr-331	129	18	is	be	AUX
ftr-331	129	19	a	a	DET
ftr-331	129	20	free	free	ADJ
ftr-331	129	21	good	good	ADJ
ftr-331	129	22	and	and	CCONJ
ftr-331	129	23	so	so	ADV
ftr-331	129	24	general	general	ADJ
ftr-331	129	25	overhead	overhead	NOUN
ftr-331	129	26	,	,	PUNCT
ftr-331	129	27	much	much	ADV
ftr-331	129	28	less	less	ADJ
ftr-331	129	29	fund	fund	NOUN
ftr-331	129	30	raising	raising	NOUN
ftr-331	129	31	expenses	expense	NOUN
ftr-331	129	32	,	,	PUNCT
ftr-331	129	33	should	should	AUX
ftr-331	129	34	be	be	AUX
ftr-331	129	35	zero	zero	NUM
ftr-331	129	36	or	or	CCONJ
ftr-331	129	37	close	close	ADJ
ftr-331	129	38	to	to	ADP
ftr-331	129	39	it	it	PRON
ftr-331	129	40	.	.	PUNCT
ftr-331	130	1	,6	,6	PUNCT
ftr-331	131	1	one	one	NUM
ftr-331	131	2	of	of	ADP
ftr-331	131	3	the	the	DET
ftr-331	131	4	great	great	ADJ
ftr-331	131	5	lost	lost	ADJ
ftr-331	131	6	opportunities	opportunity	NOUN
ftr-331	131	7	of	of	ADP
ftr-331	131	8	the	the	DET
ftr-331	131	9	september	september	PROPN
ftr-331	131	10	11th	11th	NOUN
ftr-331	131	11	experience	experience	NOUN
ftr-331	131	12	was	be	AUX
ftr-331	131	13	the	the	DET
ftr-331	131	14	failure	failure	NOUN
ftr-331	131	15	of	of	ADP
ftr-331	131	16	charities	charity	NOUN
ftr-331	131	17	to	to	PART
ftr-331	131	18	defend	defend	VERB
ftr-331	131	19	the	the	DET
ftr-331	131	20	costs	cost	NOUN
ftr-331	131	21	of	of	ADP
ftr-331	131	22	wisely	wisely	ADV
ftr-331	131	23	allocating	allocate	VERB
ftr-331	131	24	charitable	charitable	ADJ
ftr-331	131	25	resources	resource	NOUN
ftr-331	131	26	.	.	PUNCT
ftr-331	132	1	more	more	ADV
ftr-331	132	2	broadly	broadly	ADV
ftr-331	132	3	,	,	PUNCT
ftr-331	132	4	charities	charity	NOUN
ftr-331	132	5	resist	resist	AUX
ftr-331	132	6	increased	increase	VERB
ftr-331	132	7	standardized	standardized	ADJ
ftr-331	132	8	disclosures	disclosure	NOUN
ftr-331	132	9	because	because	SCONJ
ftr-331	132	10	they	they	PRON
ftr-331	132	11	worry	worry	VERB
ftr-331	132	12	that	that	SCONJ
ftr-331	132	13	the	the	DET
ftr-331	132	14	public	public	NOUN
ftr-331	132	15	will	will	AUX
ftr-331	132	16	misunderstand	misunderstand	VERB
ftr-331	132	17	or	or	CCONJ
ftr-331	132	18	misinterpret	misinterpret	VERB
ftr-331	132	19	the	the	DET
ftr-331	132	20	information	information	NOUN
ftr-331	132	21	.	.	PUNCT
ftr-331	133	1	a	a	DET
ftr-331	133	2	public	public	NOUN
ftr-331	133	3	that	that	PRON
ftr-331	133	4	does	do	AUX
ftr-331	133	5	not	not	PART
ftr-331	133	6	understand	understand	VERB
ftr-331	133	7	cost	cost	NOUN
ftr-331	133	8	constraints	constraint	NOUN
ftr-331	133	9	can	can	AUX
ftr-331	133	10	not	not	PART
ftr-331	133	11	perform	perform	VERB
ftr-331	133	12	effective	effective	ADJ
ftr-331	133	13	oversight	oversight	NOUN
ftr-331	133	14	.	.	PUNCT
ftr-331	134	1	a	a	DET
ftr-331	134	2	public	public	NOUN
ftr-331	134	3	whose	whose	DET
ftr-331	134	4	oversight	oversight	NOUN
ftr-331	134	5	focuses	focus	VERB
ftr-331	134	6	on	on	ADP
ftr-331	134	7	the	the	DET
ftr-331	134	8	wrong	wrong	ADJ
ftr-331	134	9	considerations	consideration	NOUN
ftr-331	134	10	induces	induce	VERB
ftr-331	134	11	charities	charity	NOUN
ftr-331	134	12	to	to	PART
ftr-331	134	13	adopt	adopt	VERB
ftr-331	134	14	inefficient	inefficient	ADJ
ftr-331	134	15	and	and	CCONJ
ftr-331	134	16	ineffective	ineffective	ADJ
ftr-331	134	17	behaviors	behavior	NOUN
ftr-331	134	18	.	.	PUNCT
ftr-331	135	1	in	in	ADP
ftr-331	135	2	this	this	DET
ftr-331	135	3	climate	climate	NOUN
ftr-331	135	4	,	,	PUNCT
ftr-331	135	5	the	the	DET
ftr-331	135	6	solution	solution	NOUN
ftr-331	135	7	to	to	ADP
ftr-331	135	8	the	the	DET
ftr-331	135	9	problem	problem	NOUN
ftr-331	135	10	of	of	ADP
ftr-331	135	11	a	a	DET
ftr-331	135	12	misinformed	misinformed	ADJ
ftr-331	135	13	public	public	NOUN
ftr-331	135	14	is	be	AUX
ftr-331	135	15	more	more	ADJ
ftr-331	135	16	disclosure	disclosure	NOUN
ftr-331	135	17	nothing	nothing	PRON
ftr-331	135	18	prevents	prevent	VERB
ftr-331	135	19	an	an	DET
ftr-331	135	20	organization	organization	NOUN
ftr-331	135	21	from	from	ADP
ftr-331	135	22	providing	provide	VERB
ftr-331	135	23	a	a	DET
ftr-331	135	24	more	more	ADV
ftr-331	135	25	positive	positive	ADJ
ftr-331	135	26	narrative	narrative	NOUN
ftr-331	135	27	of	of	ADP
ftr-331	135	28	its	its	PRON
ftr-331	135	29	goals	goal	NOUN
ftr-331	135	30	and	and	CCONJ
ftr-331	135	31	accomplishments	accomplishment	NOUN
ftr-331	135	32	.	.	PUNCT
ftr-331	136	1	while	while	SCONJ
ftr-331	136	2	the	the	DET
ftr-331	136	3	competing	compete	VERB
ftr-331	136	4	demands	demand	NOUN
ftr-331	136	5	of	of	ADP
ftr-331	136	6	the	the	DET
ftr-331	136	7	various	various	ADJ
ftr-331	136	8	stakeholders	stakeholder	NOUN
ftr-331	136	9	can	can	AUX
ftr-331	136	10	not	not	PART
ftr-331	136	11	always	always	ADV
ftr-331	136	12	be	be	AUX
ftr-331	136	13	reconciled	reconcile	VERB
ftr-331	136	14	,	,	PUNCT
ftr-331	136	15	all	all	PRON
ftr-331	136	16	involved	involved	ADJ
ftr-331	136	17	will	will	AUX
ftr-331	136	18	better	well	ADV
ftr-331	136	19	appreciate	appreciate	VERB
ftr-331	136	20	the	the	DET
ftr-331	136	21	challenges	challenge	NOUN
ftr-331	136	22	faced	face	VERB
ftr-331	136	23	by	by	ADP
ftr-331	136	24	a	a	DET
ftr-331	136	25	charity	charity	NOUN
ftr-331	136	26	that	that	PRON
ftr-331	136	27	reveals	reveal	VERB
ftr-331	136	28	rather	rather	ADV
ftr-331	136	29	than	than	ADP
ftr-331	136	30	hides	hide	VERB
ftr-331	136	31	its	its	PRON
ftr-331	136	32	costs	cost	NOUN
ftr-331	136	33	of	of	ADP
ftr-331	136	34	fund	fund	NOUN
ftr-331	136	35	raising	raising	NOUN
ftr-331	136	36	and	and	CCONJ
ftr-331	136	37	administration	administration	NOUN
ftr-331	136	38	,	,	PUNCT
ftr-331	136	39	explains	explain	VERB
ftr-331	136	40	why	why	SCONJ
ftr-331	136	41	its	its	PRON
ftr-331	136	42	executives	executive	NOUN
ftr-331	136	43	merit	merit	VERB
ftr-331	136	44	their	their	PRON
ftr-331	136	45	pay	pay	NOUN
ftr-331	136	46	and	and	CCONJ
ftr-331	136	47	why	why	SCONJ
ftr-331	136	48	its	its	PRON
ftr-331	136	49	reserves	reserve	NOUN
ftr-331	136	50	are	be	AUX
ftr-331	136	51	necessary	necessary	ADJ
ftr-331	136	52	,	,	PUNCT
ftr-331	136	53	and	and	CCONJ
ftr-331	136	54	describes	describe	VERB
ftr-331	136	55	its	its	PRON
ftr-331	136	56	limits	limit	NOUN
ftr-331	136	57	as	as	ADV
ftr-331	136	58	well	well	ADV
ftr-331	136	59	as	as	ADP
ftr-331	136	60	its	its	PRON
ftr-331	136	61	potential	potential	NOUN
ftr-331	136	62	in	in	ADP
ftr-331	136	63	delivering	deliver	VERB
ftr-331	136	64	services	service	NOUN
ftr-331	136	65	and	and	CCONJ
ftr-331	136	66	addressing	address	VERB
ftr-331	136	67	social	social	ADJ
ftr-331	136	68	needs	need	NOUN
ftr-331	136	69	.	.	PUNCT
ftr-331	137	1	finally	finally	ADV
ftr-331	137	2	,	,	PUNCT
ftr-331	137	3	the	the	DET
ftr-331	137	4	sector	sector	NOUN
ftr-331	137	5	as	as	ADP
ftr-331	137	6	a	a	DET
ftr-331	137	7	whole	whole	NOUN
ftr-331	137	8	should	should	AUX
ftr-331	137	9	also	also	ADV
ftr-331	137	10	weigh	weigh	VERB
ftr-331	137	11	in	in	ADP
ftr-331	137	12	,	,	PUNCT
ftr-331	137	13	denouncing	denounce	VERB
ftr-331	137	14	unacceptable	unacceptable	ADJ
ftr-331	137	15	practices	practice	NOUN
ftr-331	137	16	.	.	PUNCT
ftr-331	138	1	consider	consider	VERB
ftr-331	138	2	a	a	DET
ftr-331	138	3	recent	recent	ADJ
ftr-331	138	4	u.k	u.k	PROPN
ftr-331	138	5	.	.	PROPN
ftr-331	138	6	report	report	NOUN
ftr-331	138	7	addressing	address	VERB
ftr-331	138	8	whether	whether	SCONJ
ftr-331	138	9	public	public	ADJ
ftr-331	138	10	confidence	confidence	NOUN
ftr-331	138	11	in	in	ADP
ftr-331	138	12	charities	charity	NOUN
ftr-331	138	13	would	would	AUX
ftr-331	138	14	be	be	AUX
ftr-331	138	15	affected	affect	VERB
ftr-331	138	16	by	by	ADP
ftr-331	138	17	increased	increase	VERB
ftr-331	138	18	mandatory	mandatory	ADJ
ftr-331	138	19	disclosure	disclosure	NOUN
ftr-331	138	20	of	of	ADP
ftr-331	138	21	expense	expense	NOUN
ftr-331	138	22	reimbursements	reimbursement	NOUN
ftr-331	138	23	.	.	PUNCT
ftr-331	139	1	the	the	DET
ftr-331	139	2	report	report	NOUN
ftr-331	139	3	opposed	oppose	VERB
ftr-331	139	4	expanding	expand	VERB
ftr-331	139	5	mandated	mandate	VERB
ftr-331	139	6	disclosure	disclosure	NOUN
ftr-331	139	7	beyond	beyond	ADP
ftr-331	139	8	current	current	ADJ
ftr-331	139	9	requirements	requirement	NOUN
ftr-331	139	10	,	,	PUNCT
ftr-331	139	11	arguing	argue	VERB
ftr-331	139	12	,	,	PUNCT
ftr-331	139	13	in	in	ADP
ftr-331	139	14	part	part	NOUN
ftr-331	139	15	:	:	PUNCT
ftr-331	139	16	greater	great	ADJ
ftr-331	139	17	disclosure	disclosure	NOUN
ftr-331	139	18	might	might	AUX
ftr-331	139	19	risk	risk	VERB
ftr-331	139	20	being	be	AUX
ftr-331	139	21	at	at	ADP
ftr-331	139	22	best	good	ADJ
ftr-331	139	23	,	,	PUNCT
ftr-331	139	24	of	of	ADP
ftr-331	139	25	little	little	ADJ
ftr-331	139	26	interest	interest	NOUN
ftr-331	139	27	or	or	CCONJ
ftr-331	139	28	,	,	PUNCT
ftr-331	139	29	at	at	ADP
ftr-331	139	30	worst	bad	ADJ
ftr-331	139	31	,	,	PUNCT
ftr-331	139	32	of	of	ADP
ftr-331	139	33	misinterpretation	misinterpretation	NOUN
ftr-331	139	34	and	and	CCONJ
ftr-331	139	35	even	even	ADV
ftr-331	139	36	suspicion	suspicion	NOUN
ftr-331	139	37	,	,	PUNCT
ftr-331	139	38	possibly	possibly	ADV
ftr-331	139	39	leading	lead	VERB
ftr-331	139	40	to	to	ADP
ftr-331	139	41	damage	damage	NOUN
ftr-331	139	42	to	to	ADP
ftr-331	139	43	public	public	ADJ
ftr-331	139	44	trust	trust	NOUN
ftr-331	139	45	and	and	CCONJ
ftr-331	139	46	confidence	confidence	NOUN
ftr-331	139	47	.	.	PUNCT
ftr-331	140	1	this	this	PRON
ftr-331	140	2	might	might	AUX
ftr-331	140	3	risk	risk	VERB
ftr-331	140	4	elevating	elevate	VERB
ftr-331	140	5	expenses	expense	NOUN
ftr-331	140	6	to	to	PART
ftr-331	140	7	become	become	VERB
ftr-331	140	8	an	an	DET
ftr-331	140	9	inappropriate	inappropriate	ADJ
ftr-331	140	10	measure	measure	NOUN
ftr-331	140	11	of	of	ADP
ftr-331	140	12	charity	charity	NOUN
ftr-331	140	13	effectiveness	effectiveness	NOUN
ftr-331	140	14	and	and	CCONJ
ftr-331	140	15	distract	distract	VERB
ftr-331	140	16	attention	attention	NOUN
ftr-331	140	17	away	away	ADV
ftr-331	140	18	from	from	ADP
ftr-331	140	19	more	more	ADV
ftr-331	140	20	appropriate	appropriate	ADJ
ftr-331	140	21	measures	measure	NOUN
ftr-331	140	22	,	,	PUNCT
ftr-331	140	23	namely	namely	ADV
ftr-331	140	24	those	those	PRON
ftr-331	140	25	relating	relate	VERB
ftr-331	140	26	to	to	ADP
ftr-331	140	27	a	a	DET
ftr-331	140	28	charity	charity	NOUN
ftr-331	140	29	's	's	PART
ftr-331	140	30	overall	overall	ADJ
ftr-331	140	31	outcomes	outcome	NOUN
ftr-331	140	32	and	and	CCONJ
ftr-331	140	33	impact	impact	NOUN
ftr-331	140	34	.	.	PUNCT
ftr-331	141	1	it	it	PRON
ftr-331	141	2	16	16	NUM
ftr-331	141	3	.	.	PUNCT
ftr-331	142	1	for	for	ADP
ftr-331	142	2	example	example	NOUN
ftr-331	142	3	,	,	PUNCT
ftr-331	142	4	a	a	DET
ftr-331	142	5	survey	survey	NOUN
ftr-331	142	6	conducted	conduct	VERB
ftr-331	142	7	by	by	ADP
ftr-331	142	8	the	the	DET
ftr-331	142	9	charity	charity	NOUN
ftr-331	142	10	watchdog	watchdog	NOUN
ftr-331	142	11	bbb	bbb	PROPN
ftr-331	142	12	-	-	PUNCT
ftr-331	142	13	wise	wise	ADJ
ftr-331	142	14	giving	giving	NOUN
ftr-331	142	15	alliance	alliance	NOUN
ftr-331	142	16	suggested	suggest	VERB
ftr-331	142	17	that	that	SCONJ
ftr-331	142	18	the	the	DET
ftr-331	142	19	public	public	NOUN
ftr-331	142	20	does	do	AUX
ftr-331	142	21	not	not	PART
ftr-331	142	22	accept	accept	VERB
ftr-331	142	23	fund	fund	NOUN
ftr-331	142	24	raising	raising	NOUN
ftr-331	142	25	costs	cost	NOUN
ftr-331	142	26	over	over	ADP
ftr-331	142	27	15	15	NUM
ftr-331	142	28	percent	percent	NOUN
ftr-331	142	29	,	,	PUNCT
ftr-331	142	30	an	an	DET
ftr-331	142	31	unrealistically	unrealistically	ADV
ftr-331	142	32	low	low	ADJ
ftr-331	142	33	number	number	NOUN
ftr-331	142	34	.	.	PUNCT
ftr-331	143	1	see	see	VERB
ftr-331	143	2	grant	grant	PROPN
ftr-331	143	3	williams	williams	PROPN
ftr-331	143	4	,	,	PUNCT
ftr-331	143	5	watchdog	watchdog	NOUN
ftr-331	143	6	group	group	NOUN
ftr-331	143	7	proposes	propose	VERB
ftr-331	143	8	changes	change	NOUN
ftr-331	143	9	in	in	ADP
ftr-331	143	10	evaluating	evaluate	VERB
ftr-331	143	11	charity	charity	NOUN
ftr-331	143	12	operations	operation	NOUN
ftr-331	143	13	,	,	PUNCT
ftr-331	143	14	chron	chron	NOUN
ftr-331	143	15	.	.	PUNCT
ftr-331	144	1	of	of	ADP
ftr-331	144	2	philanthropy	philanthropy	NOUN
ftr-331	144	3	,	,	PUNCT
ftr-331	144	4	jan	jan	PROPN
ftr-331	144	5	.	.	PROPN
ftr-331	144	6	24	24	NUM
ftr-331	144	7	,	,	PUNCT
ftr-331	144	8	2002	2002	NUM
ftr-331	144	9	.	.	PUNCT
ftr-331	145	1	[	[	X
ftr-331	145	2	vol	vol	NOUN
ftr-331	145	3	.	.	PUNCT
ftr-331	146	1	12:4190	12:4190	NUM
ftr-331	146	2	charity	charity	NOUN
ftr-331	146	3	governance	governance	NOUN
ftr-331	146	4	might	might	AUX
ftr-331	146	5	even	even	ADV
ftr-331	146	6	lead	lead	VERB
ftr-331	146	7	to	to	ADP
ftr-331	146	8	pressure	pressure	NOUN
ftr-331	146	9	to	to	PART
ftr-331	146	10	inappropriately	inappropriately	ADV
ftr-331	146	11	drive	drive	VERB
ftr-331	146	12	down	down	ADP
ftr-331	146	13	certain	certain	ADJ
ftr-331	146	14	costs.1	costs.1	PROPN
ftr-331	146	15	7	7	NUM
ftr-331	146	16	moreover	moreover	ADV
ftr-331	146	17	,	,	PUNCT
ftr-331	146	18	the	the	DET
ftr-331	146	19	report	report	NOUN
ftr-331	146	20	continued	continue	VERB
ftr-331	146	21	,	,	PUNCT
ftr-331	146	22	focusing	focus	VERB
ftr-331	146	23	only	only	ADV
ftr-331	146	24	on	on	ADP
ftr-331	146	25	expenses	expense	NOUN
ftr-331	146	26	ignores	ignore	VERB
ftr-331	146	27	issues	issue	NOUN
ftr-331	146	28	of	of	ADP
ftr-331	146	29	greater	great	ADJ
ftr-331	146	30	accountability	accountability	NOUN
ftr-331	146	31	for	for	ADP
ftr-331	146	32	"	"	PUNCT
ftr-331	146	33	good	good	ADJ
ftr-331	146	34	governance	governance	NOUN
ftr-331	146	35	"	"	PUNCT
ftr-331	146	36	and	and	CCONJ
ftr-331	146	37	sound	sound	ADJ
ftr-331	146	38	systems	system	NOUN
ftr-331	146	39	of	of	ADP
ftr-331	146	40	internal	internal	ADJ
ftr-331	146	41	control	control	NOUN
ftr-331	146	42	.	.	PUNCT
ftr-331	146	43	'	'	PUNCT
ftr-331	147	1	8	8	NUM
ftr-331	147	2	rather	rather	ADV
ftr-331	147	3	,	,	PUNCT
ftr-331	147	4	the	the	DET
ftr-331	147	5	lengthy	lengthy	ADJ
ftr-331	147	6	report	report	NOUN
ftr-331	147	7	which	which	PRON
ftr-331	147	8	was	be	AUX
ftr-331	147	9	based	base	VERB
ftr-331	147	10	partially	partially	ADV
ftr-331	147	11	on	on	ADP
ftr-331	147	12	a	a	DET
ftr-331	147	13	survey	survey	NOUN
ftr-331	147	14	to	to	ADP
ftr-331	147	15	which	which	PRON
ftr-331	147	16	575	575	NUM
ftr-331	147	17	registered	register	VERB
ftr-331	147	18	charities	charity	NOUN
ftr-331	147	19	responded	respond	VERB
ftr-331	147	20	urged	urge	VERB
ftr-331	147	21	trustees	trustee	NOUN
ftr-331	147	22	to	to	PART
ftr-331	147	23	consider	consider	VERB
ftr-331	147	24	additional	additional	ADJ
ftr-331	147	25	,	,	PUNCT
ftr-331	147	26	appropriate	appropriate	ADJ
ftr-331	147	27	voluntary	voluntary	ADJ
ftr-331	147	28	public	public	ADJ
ftr-331	147	29	disclosure	disclosure	NOUN
ftr-331	147	30	,	,	PUNCT
ftr-331	147	31	in	in	ADP
ftr-331	147	32	addition	addition	NOUN
ftr-331	147	33	to	to	ADP
ftr-331	147	34	ensuring	ensure	VERB
ftr-331	147	35	the	the	DET
ftr-331	147	36	adoption	adoption	NOUN
ftr-331	147	37	,	,	PUNCT
ftr-331	147	38	internal	internal	ADJ
ftr-331	147	39	communication	communication	NOUN
ftr-331	147	40	of	of	ADP
ftr-331	147	41	,	,	PUNCT
ftr-331	147	42	and	and	CCONJ
ftr-331	147	43	compliance	compliance	NOUN
ftr-331	147	44	with	with	ADP
ftr-331	147	45	an	an	DET
ftr-331	147	46	expense	expense	NOUN
ftr-331	147	47	reimbursement	reimbursement	NOUN
ftr-331	147	48	policy	policy	NOUN
ftr-331	147	49	.	.	PUNCT
ftr-331	147	50	'	'	PUNCT
ftr-331	148	1	9	9	NUM
ftr-331	148	2	indeed	indeed	ADV
ftr-331	148	3	,	,	PUNCT
ftr-331	148	4	the	the	DET
ftr-331	148	5	voluntary	voluntary	ADJ
ftr-331	148	6	disclosure	disclosure	NOUN
ftr-331	148	7	of	of	ADP
ftr-331	148	8	information	information	NOUN
ftr-331	148	9	also	also	ADV
ftr-331	148	10	serves	serve	VERB
ftr-331	148	11	charities	charity	NOUN
ftr-331	148	12	that	that	PRON
ftr-331	148	13	do	do	AUX
ftr-331	148	14	not	not	PART
ftr-331	148	15	solicit	solicit	VERB
ftr-331	148	16	donations	donation	NOUN
ftr-331	148	17	.	.	PUNCT
ftr-331	149	1	all	all	DET
ftr-331	149	2	nonprofits	nonprofit	NOUN
ftr-331	149	3	remain	remain	VERB
ftr-331	149	4	politically	politically	ADV
ftr-331	149	5	vulnerable	vulnerable	ADJ
ftr-331	149	6	not	not	PART
ftr-331	149	7	just	just	ADV
ftr-331	149	8	to	to	ADP
ftr-331	149	9	the	the	DET
ftr-331	149	10	removal	removal	NOUN
ftr-331	149	11	of	of	ADP
ftr-331	149	12	subsidies	subsidy	NOUN
ftr-331	149	13	,	,	PUNCT
ftr-331	149	14	but	but	CCONJ
ftr-331	149	15	also	also	ADV
ftr-331	149	16	to	to	ADP
ftr-331	149	17	the	the	DET
ftr-331	149	18	danger	danger	NOUN
ftr-331	149	19	of	of	ADP
ftr-331	149	20	unwise	unwise	ADJ
ftr-331	149	21	legislation	legislation	NOUN
ftr-331	149	22	and	and	CCONJ
ftr-331	149	23	regulation.20	regulation.20	NOUN
ftr-331	149	24	regrettably	regrettably	ADV
ftr-331	149	25	,	,	PUNCT
ftr-331	149	26	the	the	DET
ftr-331	149	27	most	most	ADV
ftr-331	149	28	important	important	ADJ
ftr-331	149	29	information	information	NOUN
ftr-331	149	30	that	that	PRON
ftr-331	149	31	both	both	DET
ftr-331	149	32	regulators	regulator	NOUN
ftr-331	149	33	and	and	CCONJ
ftr-331	149	34	the	the	DET
ftr-331	149	35	public	public	NOUN
ftr-331	149	36	might	might	AUX
ftr-331	149	37	want	want	VERB
ftr-331	149	38	will	will	AUX
ftr-331	149	39	continue	continue	VERB
ftr-331	149	40	to	to	PART
ftr-331	149	41	be	be	AUX
ftr-331	149	42	unavailable	unavailable	ADJ
ftr-331	149	43	simply	simply	ADV
ftr-331	149	44	because	because	SCONJ
ftr-331	149	45	performance	performance	NOUN
ftr-331	149	46	measurement	measurement	NOUN
ftr-331	149	47	is	be	AUX
ftr-331	149	48	an	an	DET
ftr-331	149	49	unsolved	unsolved	ADJ
ftr-331	149	50	metric	metric	NOUN
ftr-331	149	51	.	.	PUNCT
ftr-331	150	1	as	as	ADP
ftr-331	150	2	a	a	DET
ftr-331	150	3	society	society	NOUN
ftr-331	150	4	,	,	PUNCT
ftr-331	150	5	we	we	PRON
ftr-331	150	6	would	would	AUX
ftr-331	150	7	want	want	VERB
ftr-331	150	8	to	to	PART
ftr-331	150	9	be	be	AUX
ftr-331	150	10	able	able	ADJ
ftr-331	150	11	to	to	PART
ftr-331	150	12	assess	assess	VERB
ftr-331	150	13	whether	whether	SCONJ
ftr-331	150	14	and	and	CCONJ
ftr-331	150	15	which	which	DET
ftr-331	150	16	charities	charity	NOUN
ftr-331	150	17	are	be	AUX
ftr-331	150	18	producing	produce	VERB
ftr-331	150	19	favorable	favorable	ADJ
ftr-331	150	20	outcomes	outcome	NOUN
ftr-331	150	21	,	,	PUNCT
ftr-331	150	22	but	but	CCONJ
ftr-331	150	23	often	often	ADV
ftr-331	150	24	we	we	PRON
ftr-331	150	25	can	can	AUX
ftr-331	150	26	not	not	PART
ftr-331	150	27	even	even	ADV
ftr-331	150	28	measure	measure	VERB
ftr-331	150	29	outputs	output	NOUN
ftr-331	150	30	because	because	SCONJ
ftr-331	150	31	quality	quality	NOUN
ftr-331	150	32	can	can	AUX
ftr-331	150	33	be	be	AUX
ftr-331	150	34	subjective	subjective	ADJ
ftr-331	150	35	.	.	PUNCT
ftr-331	151	1	at	at	ADP
ftr-331	151	2	the	the	DET
ftr-331	151	3	same	same	ADJ
ftr-331	151	4	time	time	NOUN
ftr-331	151	5	,	,	PUNCT
ftr-331	151	6	while	while	SCONJ
ftr-331	151	7	focusing	focus	VERB
ftr-331	151	8	on	on	ADP
ftr-331	151	9	outputs	output	NOUN
ftr-331	151	10	(	(	PUNCT
ftr-331	151	11	such	such	ADJ
ftr-331	151	12	as	as	ADP
ftr-331	151	13	patient	patient	ADJ
ftr-331	151	14	stays	stay	NOUN
ftr-331	151	15	or	or	CCONJ
ftr-331	151	16	unemployed	unemployed	ADJ
ftr-331	151	17	trained	train	VERB
ftr-331	151	18	)	)	PUNCT
ftr-331	151	19	can	can	AUX
ftr-331	151	20	lead	lead	VERB
ftr-331	151	21	to	to	ADP
ftr-331	151	22	de	de	X
ftr-331	151	23	facto	facto	X
ftr-331	151	24	quotas	quota	NOUN
ftr-331	151	25	,	,	PUNCT
ftr-331	151	26	focusing	focus	VERB
ftr-331	151	27	on	on	ADP
ftr-331	151	28	outcomes	outcome	NOUN
ftr-331	151	29	(	(	PUNCT
ftr-331	151	30	such	such	ADJ
ftr-331	151	31	as	as	ADP
ftr-331	151	32	good	good	ADJ
ftr-331	151	33	health	health	NOUN
ftr-331	151	34	or	or	CCONJ
ftr-331	151	35	jobs	job	NOUN
ftr-331	151	36	)	)	PUNCT
ftr-331	151	37	holds	hold	VERB
ftr-331	151	38	nonprofits	nonprofit	NOUN
ftr-331	151	39	responsible	responsible	ADJ
ftr-331	151	40	for	for	ADP
ftr-331	151	41	factors	factor	NOUN
ftr-331	151	42	beyond	beyond	ADP
ftr-331	151	43	their	their	PRON
ftr-331	151	44	control	control	NOUN
ftr-331	151	45	.	.	PUNCT
ftr-331	152	1	thus	thus	ADV
ftr-331	152	2	,	,	PUNCT
ftr-331	152	3	the	the	DET
ftr-331	152	4	ultimate	ultimate	ADJ
ftr-331	152	5	disclosure	disclosure	NOUN
ftr-331	152	6	question	question	NOUN
ftr-331	152	7	how	how	SCONJ
ftr-331	152	8	do	do	AUX
ftr-331	152	9	we	we	PRON
ftr-331	152	10	challenge	challenge	VERB
ftr-331	152	11	an	an	DET
ftr-331	152	12	organization	organization	NOUN
ftr-331	152	13	that	that	PRON
ftr-331	152	14	says	say	VERB
ftr-331	152	15	it	it	PRON
ftr-331	152	16	"	"	PUNCT
ftr-331	152	17	does	do	VERB
ftr-331	152	18	good	good	NOUN
ftr-331	152	19	"	"	PUNCT
ftr-331	152	20	?	?	PUNCT
ftr-331	152	21	is	be	AUX
ftr-331	152	22	beyond	beyond	ADP
ftr-331	152	23	the	the	DET
ftr-331	152	24	scope	scope	NOUN
ftr-331	152	25	of	of	ADP
ftr-331	152	26	this	this	DET
ftr-331	152	27	paper	paper	NOUN
ftr-331	152	28	.	.	PUNCT
ftr-331	153	1	h.	h.	PROPN
ftr-331	153	2	sound	sound	PROPN
ftr-331	153	3	governance	governance	NOUN
ftr-331	153	4	and	and	CCONJ
ftr-331	153	5	internal	internal	ADJ
ftr-331	153	6	disclosure	disclosure	NOUN
ftr-331	153	7	as	as	SCONJ
ftr-331	153	8	described	describe	VERB
ftr-331	153	9	in	in	ADP
ftr-331	153	10	the	the	DET
ftr-331	153	11	american	american	PROPN
ftr-331	153	12	law	law	PROPN
ftr-331	153	13	institute	institute	PROPN
ftr-331	153	14	's	's	PART
ftr-331	153	15	project	project	NOUN
ftr-331	153	16	on	on	ADP
ftr-331	153	17	principles	principle	NOUN
ftr-331	153	18	of	of	ADP
ftr-331	153	19	the	the	DET
ftr-331	153	20	law	law	NOUN
ftr-331	153	21	of	of	ADP
ftr-331	153	22	nonprofit	nonprofit	ADJ
ftr-331	153	23	organizations	organization	NOUN
ftr-331	153	24	,	,	PUNCT
ftr-331	153	25	for	for	ADP
ftr-331	153	26	which	which	PRON
ftr-331	153	27	i	i	PRON
ftr-331	153	28	am	be	AUX
ftr-331	153	29	the	the	DET
ftr-331	153	30	reporter	reporter	NOUN
ftr-331	153	31	,	,	PUNCT
ftr-331	153	32	a	a	DET
ftr-331	153	33	charity	charity	NOUN
ftr-331	153	34	's	's	PART
ftr-331	153	35	governing	govern	VERB
ftr-331	153	36	board	board	NOUN
ftr-331	153	37	is	be	AUX
ftr-331	153	38	responsible	responsible	ADJ
ftr-331	153	39	for	for	ADP
ftr-331	153	40	"	"	PUNCT
ftr-331	153	41	establishing	establish	VERB
ftr-331	153	42	appropriate	appropriate	ADJ
ftr-331	153	43	procedures	procedure	NOUN
ftr-331	153	44	for	for	ADP
ftr-331	153	45	internal	internal	ADJ
ftr-331	153	46	controls	control	NOUN
ftr-331	153	47	,	,	PUNCT
ftr-331	153	48	including	include	VERB
ftr-331	153	49	financial	financial	ADJ
ftr-331	153	50	controls	control	NOUN
ftr-331	153	51	,	,	PUNCT
ftr-331	153	52	legal	legal	ADJ
ftr-331	153	53	compliance	compliance	NOUN
ftr-331	153	54	,	,	PUNCT
ftr-331	153	55	and	and	CCONJ
ftr-331	153	56	information	information	NOUN
ftr-331	153	57	flow	flow	NOUN
ftr-331	153	58	to	to	ADP
ftr-331	153	59	the	the	DET
ftr-331	153	60	board	board	NOUN
ftr-331	153	61	.	.	PUNCT
ftr-331	154	1	"2	"2	PROPN
ftr-331	154	2	'	'	PUNCT
ftr-331	154	3	thus	thus	ADV
ftr-331	154	4	,	,	PUNCT
ftr-331	154	5	as	as	ADP
ftr-331	154	6	a	a	DET
ftr-331	154	7	matter	matter	NOUN
ftr-331	154	8	of	of	ADP
ftr-331	154	9	good	good	ADJ
ftr-331	154	10	governance	governance	NOUN
ftr-331	154	11	,	,	PUNCT
ftr-331	154	12	the	the	DET
ftr-331	154	13	board	board	NOUN
ftr-331	154	14	needs	need	VERB
ftr-331	154	15	accurate	accurate	ADJ
ftr-331	154	16	and	and	CCONJ
ftr-331	154	17	timely	timely	ADJ
ftr-331	154	18	information	information	NOUN
ftr-331	154	19	from	from	ADP
ftr-331	154	20	17	17	NUM
ftr-331	154	21	.	.	PUNCT
ftr-331	155	1	report	report	NOUN
ftr-331	155	2	of	of	ADP
ftr-331	155	3	the	the	DET
ftr-331	155	4	independent	independent	ADJ
ftr-331	155	5	expert	expert	NOUN
ftr-331	155	6	group	group	NOUN
ftr-331	155	7	on	on	ADP
ftr-331	155	8	expenses	expense	NOUN
ftr-331	155	9	9	9	NUM
ftr-331	155	10	,	,	PUNCT
ftr-331	155	11	16	16	NUM
ftr-331	155	12	-	-	SYM
ftr-331	155	13	17	17	NUM
ftr-331	155	14	(	(	PUNCT
ftr-331	155	15	feb	feb	PROPN
ftr-331	155	16	.	.	PROPN
ftr-331	155	17	2010	2010	NUM
ftr-331	155	18	)	)	PUNCT
ftr-331	155	19	,	,	PUNCT
ftr-331	155	20	http://www.ncvo-vol.org.uk/sites/default/files/expensesreportfinal.pdf	http://www.ncvo-vol.org.uk/sites/default/files/expensesreportfinal.pdf	NOUN
ftr-331	155	21	the	the	DET
ftr-331	155	22	study	study	NOUN
ftr-331	155	23	was	be	AUX
ftr-331	155	24	prompted	prompt	VERB
ftr-331	155	25	by	by	ADP
ftr-331	155	26	a	a	DET
ftr-331	155	27	scandal	scandal	NOUN
ftr-331	155	28	that	that	PRON
ftr-331	155	29	erupted	erupt	VERB
ftr-331	155	30	in	in	ADP
ftr-331	155	31	the	the	DET
ftr-331	155	32	united	united	ADJ
ftr-331	155	33	kingdom	kingdom	PROPN
ftr-331	155	34	over	over	ADP
ftr-331	155	35	expense	expense	NOUN
ftr-331	155	36	reimbursements	reimbursement	NOUN
ftr-331	155	37	claimed	claim	VERB
ftr-331	155	38	by	by	ADP
ftr-331	155	39	members	member	NOUN
ftr-331	155	40	of	of	ADP
ftr-331	155	41	parliament	parliament	NOUN
ftr-331	155	42	.	.	PUNCT
ftr-331	156	1	18	18	NUM
ftr-331	156	2	.	.	PUNCT
ftr-331	157	1	i	i	PRON
ftr-331	157	2	d.	d.	PROPN
ftr-331	157	3	19	19	NUM
ftr-331	157	4	.	.	PUNCT
ftr-331	158	1	i	i	PRON
ftr-331	158	2	d.	d.	PROPN
ftr-331	158	3	at	at	ADP
ftr-331	158	4	50	50	NUM
ftr-331	158	5	-	-	SYM
ftr-331	158	6	51	51	NUM
ftr-331	158	7	.	.	NOUN
ftr-331	158	8	20	20	NUM
ftr-331	158	9	.	.	PUNCT
ftr-331	159	1	see	see	VERB
ftr-331	159	2	generally	generally	ADV
ftr-331	159	3	evelyn	evelyn	PROPN
ftr-331	159	4	brody	brody	PROPN
ftr-331	159	5	,	,	PUNCT
ftr-331	159	6	accountability	accountability	NOUN
ftr-331	159	7	and	and	CCONJ
ftr-331	159	8	public	public	ADJ
ftr-331	159	9	trust	trust	NOUN
ftr-331	159	10	,	,	PUNCT
ftr-331	159	11	in	in	ADP
ftr-331	159	12	the	the	DET
ftr-331	159	13	state	state	NOUN
ftr-331	159	14	of	of	ADP
ftr-331	159	15	nonprofit	nonprofit	PROPN
ftr-331	159	16	america	america	PROPN
ftr-331	159	17	479	479	NUM
ftr-331	159	18	(	(	PUNCT
ftr-331	159	19	lester	lester	PROPN
ftr-331	159	20	m.	m.	PROPN
ftr-331	159	21	salamon	salamon	PROPN
ftr-331	159	22	ed	ed	PROPN
ftr-331	159	23	.	.	PROPN
ftr-331	159	24	,	,	PUNCT
ftr-331	159	25	2002	2002	NUM
ftr-331	159	26	)	)	PUNCT
ftr-331	159	27	.	.	PUNCT
ftr-331	160	1	21	21	NUM
ftr-331	160	2	.	.	PUNCT
ftr-331	160	3	a.l.i	a.l.i	PROPN
ftr-331	160	4	.	.	PROPN
ftr-331	160	5	,	,	PUNCT
ftr-331	160	6	principles	principle	NOUN
ftr-331	160	7	of	of	ADP
ftr-331	160	8	the	the	DET
ftr-331	160	9	law	law	NOUN
ftr-331	160	10	of	of	ADP
ftr-331	160	11	nonprofit	nonprofit	ADJ
ftr-331	160	12	organizations	organization	NOUN
ftr-331	160	13	§	§	PROPN
ftr-331	160	14	320(b)(8	320(b)(8	NUM
ftr-331	160	15	)	)	PUNCT
ftr-331	160	16	(	(	PUNCT
ftr-331	160	17	tentative	tentative	ADJ
ftr-331	160	18	draft	draft	NOUN
ftr-331	160	19	no	no	NOUN
ftr-331	160	20	.	.	NOUN
ftr-331	160	21	1	1	NUM
ftr-331	160	22	,	,	PUNCT
ftr-331	160	23	2007	2007	NUM
ftr-331	160	24	&	&	CCONJ
ftr-331	160	25	2008	2008	NUM
ftr-331	160	26	)	)	PUNCT
ftr-331	161	1	[	[	X
ftr-331	161	2	hereinafter	hereinafter	NOUN
ftr-331	161	3	a.l.i	a.l.i	PROPN
ftr-331	161	4	.	.	PROPN
ftr-331	161	5	,	,	PUNCT
ftr-331	161	6	principles	principle	NOUN
ftr-331	161	7	]	]	PUNCT
ftr-331	161	8	.	.	PUNCT
ftr-331	162	1	1912012	1912012	NUM
ftr-331	162	2	]	]	PUNCT
ftr-331	162	3	florida	florida	PROPN
ftr-331	162	4	tax	tax	PROPN
ftr-331	162	5	review	review	NOUN
ftr-331	162	6	management	management	NOUN
ftr-331	162	7	,	,	PUNCT
ftr-331	162	8	including	include	VERB
ftr-331	162	9	financial	financial	ADJ
ftr-331	162	10	reports	report	NOUN
ftr-331	162	11	,	,	PUNCT
ftr-331	162	12	and	and	CCONJ
ftr-331	162	13	accurate	accurate	ADJ
ftr-331	162	14	and	and	CCONJ
ftr-331	162	15	timely	timely	ADJ
ftr-331	162	16	information	information	NOUN
ftr-331	162	17	from	from	ADP
ftr-331	162	18	board	board	NOUN
ftr-331	162	19	members	member	NOUN
ftr-331	162	20	themselves	themselves	PRON
ftr-331	162	21	,	,	PUNCT
ftr-331	162	22	such	such	ADJ
ftr-331	162	23	as	as	ADP
ftr-331	162	24	when	when	SCONJ
ftr-331	162	25	a	a	DET
ftr-331	162	26	transaction	transaction	NOUN
ftr-331	162	27	might	might	AUX
ftr-331	162	28	present	present	VERB
ftr-331	162	29	a	a	DET
ftr-331	162	30	conflict	conflict	NOUN
ftr-331	162	31	of	of	ADP
ftr-331	162	32	interest	interest	NOUN
ftr-331	162	33	for	for	ADP
ftr-331	162	34	a	a	DET
ftr-331	162	35	particular	particular	ADJ
ftr-331	162	36	fiduciary	fiduciary	NOUN
ftr-331	162	37	.	.	PUNCT
ftr-331	163	1	i	i	PRON
ftr-331	163	2	am	be	AUX
ftr-331	163	3	often	often	ADV
ftr-331	163	4	asked	ask	VERB
ftr-331	163	5	if	if	SCONJ
ftr-331	163	6	there	there	PRON
ftr-331	163	7	are	be	VERB
ftr-331	163	8	any	any	DET
ftr-331	163	9	limits	limit	NOUN
ftr-331	163	10	on	on	ADP
ftr-331	163	11	the	the	DET
ftr-331	163	12	information	information	NOUN
ftr-331	163	13	to	to	PART
ftr-331	163	14	which	which	PRON
ftr-331	163	15	a	a	DET
ftr-331	163	16	board	board	NOUN
ftr-331	163	17	member	member	NOUN
ftr-331	163	18	is	be	AUX
ftr-331	163	19	entitled	entitle	VERB
ftr-331	163	20	,	,	PUNCT
ftr-331	163	21	and	and	CCONJ
ftr-331	163	22	the	the	DET
ftr-331	163	23	answer	answer	NOUN
ftr-331	163	24	is	be	AUX
ftr-331	163	25	almost	almost	ADV
ftr-331	163	26	always	always	ADV
ftr-331	163	27	no.22	no.22	NOUN
ftr-331	163	28	more	more	ADV
ftr-331	163	29	fundamentally	fundamentally	ADV
ftr-331	163	30	,	,	PUNCT
ftr-331	163	31	it	it	PRON
ftr-331	163	32	seems	seem	VERB
ftr-331	163	33	that	that	SCONJ
ftr-331	163	34	we	we	PRON
ftr-331	163	35	can	can	AUX
ftr-331	163	36	not	not	PART
ftr-331	163	37	be	be	AUX
ftr-331	163	38	too	too	ADV
ftr-331	163	39	basic	basic	ADJ
ftr-331	163	40	in	in	ADP
ftr-331	163	41	explaining	explain	VERB
ftr-331	163	42	to	to	ADP
ftr-331	163	43	nonprofit	nonprofit	ADJ
ftr-331	163	44	board	board	NOUN
ftr-331	163	45	members	member	NOUN
ftr-331	163	46	what	what	DET
ftr-331	163	47	information	information	NOUN
ftr-331	163	48	they	they	PRON
ftr-331	163	49	should	should	AUX
ftr-331	163	50	be	be	AUX
ftr-331	163	51	seeking	seek	VERB
ftr-331	163	52	.	.	PUNCT
ftr-331	164	1	a	a	DET
ftr-331	164	2	comment	comment	NOUN
ftr-331	164	3	in	in	ADP
ftr-331	164	4	the	the	DET
ftr-331	164	5	ali	ali	PROPN
ftr-331	164	6	project	project	NOUN
ftr-331	164	7	sets	set	VERB
ftr-331	164	8	forth	forth	ADP
ftr-331	164	9	the	the	DET
ftr-331	164	10	documents	document	NOUN
ftr-331	164	11	which	which	PRON
ftr-331	164	12	should	should	AUX
ftr-331	164	13	be	be	AUX
ftr-331	164	14	provided	provide	VERB
ftr-331	164	15	to	to	ADP
ftr-331	164	16	every	every	DET
ftr-331	164	17	board	board	NOUN
ftr-331	164	18	member	member	NOUN
ftr-331	164	19	.	.	PUNCT
ftr-331	165	1	23	23	NUM
ftr-331	166	1	the	the	DET
ftr-331	166	2	availability	availability	NOUN
ftr-331	166	3	of	of	ADP
ftr-331	166	4	forms	form	NOUN
ftr-331	166	5	990	990	NUM
ftr-331	166	6	from	from	ADP
ftr-331	166	7	guidestar	guidestar	NOUN
ftr-331	166	8	's	's	PART
ftr-331	166	9	website	website	NOUN
ftr-331	166	10	(	(	PUNCT
ftr-331	166	11	discussed	discuss	VERB
ftr-331	166	12	below	below	ADV
ftr-331	166	13	)	)	PUNCT
ftr-331	166	14	,	,	PUNCT
ftr-331	166	15	of	of	ADP
ftr-331	166	16	course	course	NOUN
ftr-331	166	17	,	,	PUNCT
ftr-331	166	18	means	mean	VERB
ftr-331	166	19	that	that	SCONJ
ftr-331	166	20	board	board	NOUN
ftr-331	166	21	members	member	NOUN
ftr-331	166	22	and	and	CCONJ
ftr-331	166	23	prospective	prospective	ADJ
ftr-331	166	24	board	board	NOUN
ftr-331	166	25	members	member	NOUN
ftr-331	166	26	can	can	AUX
ftr-331	166	27	learn	learn	VERB
ftr-331	166	28	a	a	DET
ftr-331	166	29	great	great	ADJ
ftr-331	166	30	deal	deal	NOUN
ftr-331	166	31	about	about	ADP
ftr-331	166	32	the	the	DET
ftr-331	166	33	organization	organization	NOUN
ftr-331	166	34	even	even	ADV
ftr-331	166	35	if	if	SCONJ
ftr-331	166	36	management	management	NOUN
ftr-331	166	37	is	be	AUX
ftr-331	166	38	not	not	PART
ftr-331	166	39	forthcoming	forthcome	VERB
ftr-331	166	40	organization	organization	NOUN
ftr-331	166	41	formation	formation	NOUN
ftr-331	166	42	and	and	CCONJ
ftr-331	166	43	operations	operation	NOUN
ftr-331	166	44	generally	generally	ADV
ftr-331	166	45	are	be	AUX
ftr-331	166	46	private	private	ADJ
ftr-331	166	47	affairs	affair	NOUN
ftr-331	166	48	.	.	PUNCT
ftr-331	167	1	if	if	SCONJ
ftr-331	167	2	the	the	DET
ftr-331	167	3	organization	organization	NOUN
ftr-331	167	4	is	be	AUX
ftr-331	167	5	itself	itself	PRON
ftr-331	167	6	a	a	DET
ftr-331	167	7	quasi	quasi	ADJ
ftr-331	167	8	-	-	ADJ
ftr-331	167	9	public	public	ADJ
ftr-331	167	10	entity	entity	NOUN
ftr-331	167	11	,	,	PUNCT
ftr-331	167	12	it	it	PRON
ftr-331	167	13	might	might	AUX
ftr-331	167	14	be	be	AUX
ftr-331	167	15	subject	subject	ADJ
ftr-331	167	16	to	to	ADP
ftr-331	167	17	sunshine	sunshine	NOUN
ftr-331	167	18	laws	law	NOUN
ftr-331	167	19	.	.	PUNCT
ftr-331	168	1	tax	tax	NOUN
ftr-331	168	2	-	-	PUNCT
ftr-331	168	3	exemption	exemption	NOUN
ftr-331	168	4	alone	alone	ADV
ftr-331	168	5	,	,	PUNCT
ftr-331	168	6	however	however	ADV
ftr-331	168	7	,	,	PUNCT
ftr-331	168	8	does	do	AUX
ftr-331	168	9	not	not	PART
ftr-331	168	10	convert	convert	VERB
ftr-331	168	11	a	a	DET
ftr-331	168	12	nonprofit	nonprofit	ADJ
ftr-331	168	13	organization	organization	NOUN
ftr-331	168	14	into	into	ADP
ftr-331	168	15	a	a	DET
ftr-331	168	16	public	public	ADJ
ftr-331	168	17	entity.24	entity.24	NOUN
ftr-331	168	18	(	(	PUNCT
ftr-331	168	19	separately	separately	ADV
ftr-331	168	20	,	,	PUNCT
ftr-331	168	21	the	the	DET
ftr-331	168	22	government	government	NOUN
ftr-331	168	23	as	as	ADP
ftr-331	168	24	grantmaker	grantmaker	NOUN
ftr-331	168	25	might	might	AUX
ftr-331	168	26	impose	impose	VERB
ftr-331	168	27	transparency	transparency	NOUN
ftr-331	168	28	as	as	ADP
ftr-331	168	29	a	a	DET
ftr-331	168	30	condition	condition	NOUN
ftr-331	168	31	of	of	ADP
ftr-331	168	32	funding	funding	NOUN
ftr-331	168	33	;	;	PUNCT
ftr-331	168	34	state	state	NOUN
ftr-331	168	35	laws	law	NOUN
ftr-331	168	36	vary	vary	VERB
ftr-331	168	37	.	.	PUNCT
ftr-331	168	38	)	)	PUNCT
ftr-331	169	1	nevertheless	nevertheless	ADV
ftr-331	169	2	,	,	PUNCT
ftr-331	169	3	a	a	DET
ftr-331	169	4	great	great	ADJ
ftr-331	169	5	deal	deal	NOUN
ftr-331	169	6	of	of	ADP
ftr-331	169	7	internal	internal	ADJ
ftr-331	169	8	information	information	NOUN
ftr-331	169	9	becomes	become	VERB
ftr-331	169	10	public	public	ADJ
ftr-331	169	11	information	information	NOUN
ftr-331	169	12	because	because	SCONJ
ftr-331	169	13	it	it	PRON
ftr-331	169	14	must	must	AUX
ftr-331	169	15	be	be	AUX
ftr-331	169	16	set	set	VERB
ftr-331	169	17	forth	forth	ADV
ftr-331	169	18	on	on	ADP
ftr-331	169	19	regulatory	regulatory	ADJ
ftr-331	169	20	reports	report	NOUN
ftr-331	169	21	,	,	PUNCT
ftr-331	169	22	as	as	SCONJ
ftr-331	169	23	explained	explain	VERB
ftr-331	169	24	in	in	ADP
ftr-331	169	25	part	part	PROPN
ftr-331	169	26	iii	iii	PROPN
ftr-331	169	27	.	.	PUNCT
ftr-331	169	28	nonprofit	nonprofit	ADJ
ftr-331	169	29	governance	governance	NOUN
ftr-331	169	30	practices	practice	NOUN
ftr-331	169	31	have	have	AUX
ftr-331	169	32	long	long	ADV
ftr-331	169	33	remained	remain	VERB
ftr-331	169	34	a	a	DET
ftr-331	169	35	mystery	mystery	NOUN
ftr-331	169	36	.	.	PUNCT
ftr-331	170	1	in	in	ADP
ftr-331	170	2	2007	2007	NUM
ftr-331	170	3	,	,	PUNCT
ftr-331	170	4	the	the	DET
ftr-331	170	5	first	first	ADJ
ftr-331	170	6	comprehensive	comprehensive	ADJ
ftr-331	170	7	survey	survey	NOUN
ftr-331	170	8	was	be	AUX
ftr-331	170	9	published	publish	VERB
ftr-331	170	10	by	by	ADP
ftr-331	170	11	the	the	DET
ftr-331	170	12	urban	urban	PROPN
ftr-331	170	13	institute	institute	PROPN
ftr-331	170	14	's	's	PART
ftr-331	170	15	francie	francie	NOUN
ftr-331	170	16	ostrower.25	ostrower.25	PROPN
ftr-331	170	17	notably	notably	ADV
ftr-331	170	18	,	,	PUNCT
ftr-331	170	19	she	she	PRON
ftr-331	170	20	found	find	VERB
ftr-331	170	21	that	that	SCONJ
ftr-331	170	22	charities	charity	NOUN
ftr-331	170	23	commonly	commonly	ADV
ftr-331	170	24	enter	enter	VERB
ftr-331	170	25	into	into	ADP
ftr-331	170	26	22	22	NUM
ftr-331	170	27	.	.	PUNCT
ftr-331	171	1	see	see	VERB
ftr-331	171	2	i	i	PRON
ftr-331	171	3	d	d	PROPN
ftr-331	171	4	at	at	ADP
ftr-331	171	5	§	§	PROPN
ftr-331	171	6	340	340	NUM
ftr-331	171	7	.	.	PUNCT
ftr-331	172	1	the	the	DET
ftr-331	172	2	most	most	ADV
ftr-331	172	3	common	common	ADJ
ftr-331	172	4	exceptions	exception	NOUN
ftr-331	172	5	are	be	AUX
ftr-331	172	6	for	for	ADP
ftr-331	172	7	some	some	DET
ftr-331	172	8	personnel	personnel	NOUN
ftr-331	172	9	issues	issue	NOUN
ftr-331	172	10	.	.	PUNCT
ftr-331	173	1	23	23	NUM
ftr-331	173	2	.	.	PUNCT
ftr-331	174	1	i	i	PRON
ftr-331	174	2	d.	d.	PROPN
ftr-331	174	3	at	at	ADP
ftr-331	174	4	§	§	PROPN
ftr-331	174	5	320	320	NUM
ftr-331	174	6	,	,	PUNCT
ftr-331	174	7	comment	comment	NOUN
ftr-331	174	8	g(6	g(6	PROPN
ftr-331	174	9	)	)	PUNCT
ftr-331	174	10	,	,	PUNCT
ftr-331	174	11	suggests	suggest	VERB
ftr-331	174	12	a	a	DET
ftr-331	174	13	list	list	NOUN
ftr-331	174	14	of	of	ADP
ftr-331	174	15	documents	document	NOUN
ftr-331	174	16	that	that	PRON
ftr-331	174	17	every	every	DET
ftr-331	174	18	board	board	NOUN
ftr-331	174	19	member	member	NOUN
ftr-331	174	20	should	should	AUX
ftr-331	174	21	receive	receive	VERB
ftr-331	174	22	,	,	PUNCT
ftr-331	174	23	including	include	VERB
ftr-331	174	24	the	the	DET
ftr-331	174	25	current	current	ADJ
ftr-331	174	26	(	(	PUNCT
ftr-331	174	27	and	and	CCONJ
ftr-331	174	28	dated	dated	ADJ
ftr-331	174	29	)	)	PUNCT
ftr-331	174	30	versions	version	NOUN
ftr-331	174	31	of	of	ADP
ftr-331	174	32	the	the	DET
ftr-331	174	33	charity	charity	NOUN
ftr-331	174	34	's	's	PART
ftr-331	174	35	trust	trust	NOUN
ftr-331	174	36	instrument	instrument	NOUN
ftr-331	174	37	or	or	CCONJ
ftr-331	174	38	articles	article	NOUN
ftr-331	174	39	of	of	ADP
ftr-331	174	40	incorporation	incorporation	NOUN
ftr-331	174	41	;	;	PUNCT
ftr-331	174	42	bylaws	bylaw	NOUN
ftr-331	174	43	;	;	PUNCT
ftr-331	174	44	board	board	NOUN
ftr-331	174	45	policies	policy	NOUN
ftr-331	174	46	applicable	applicable	ADJ
ftr-331	174	47	to	to	ADP
ftr-331	174	48	board	board	NOUN
ftr-331	174	49	members	member	NOUN
ftr-331	174	50	(	(	PUNCT
ftr-331	174	51	e.g.	e.g.	ADV
ftr-331	174	52	,	,	PUNCT
ftr-331	174	53	conflicts	conflict	NOUN
ftr-331	174	54	of	of	ADP
ftr-331	174	55	interest	interest	NOUN
ftr-331	174	56	,	,	PUNCT
ftr-331	174	57	travel	travel	NOUN
ftr-331	174	58	and	and	CCONJ
ftr-331	174	59	expense	expense	NOUN
ftr-331	174	60	reimbursement	reimbursement	NOUN
ftr-331	174	61	,	,	PUNCT
ftr-331	174	62	confidentiality	confidentiality	NOUN
ftr-331	174	63	,	,	PUNCT
ftr-331	174	64	and	and	CCONJ
ftr-331	174	65	any	any	DET
ftr-331	174	66	general	general	ADJ
ftr-331	174	67	ethical	ethical	ADJ
ftr-331	174	68	policy	policy	NOUN
ftr-331	174	69	)	)	PUNCT
ftr-331	174	70	;	;	PUNCT
ftr-331	174	71	a	a	DET
ftr-331	174	72	directory	directory	NOUN
ftr-331	174	73	(	(	PUNCT
ftr-331	174	74	with	with	ADP
ftr-331	174	75	contact	contact	NOUN
ftr-331	174	76	information	information	NOUN
ftr-331	174	77	)	)	PUNCT
ftr-331	174	78	of	of	ADP
ftr-331	174	79	board	board	NOUN
ftr-331	174	80	members	member	NOUN
ftr-331	174	81	and	and	CCONJ
ftr-331	174	82	officers	officer	NOUN
ftr-331	174	83	;	;	PUNCT
ftr-331	174	84	charters	charter	NOUN
ftr-331	174	85	of	of	ADP
ftr-331	174	86	any	any	DET
ftr-331	174	87	board	board	NOUN
ftr-331	174	88	committees	committee	NOUN
ftr-331	174	89	and	and	CCONJ
ftr-331	174	90	committee	committee	NOUN
ftr-331	174	91	assignments	assignment	NOUN
ftr-331	174	92	;	;	PUNCT
ftr-331	174	93	an	an	DET
ftr-331	174	94	organizational	organizational	ADJ
ftr-331	174	95	chart	chart	NOUN
ftr-331	174	96	and	and	CCONJ
ftr-331	174	97	contact	contact	NOUN
ftr-331	174	98	information	information	NOUN
ftr-331	174	99	for	for	ADP
ftr-331	174	100	senior	senior	ADJ
ftr-331	174	101	staff	staff	NOUN
ftr-331	174	102	;	;	PUNCT
ftr-331	174	103	the	the	DET
ftr-331	174	104	current	current	ADJ
ftr-331	174	105	budget	budget	NOUN
ftr-331	174	106	and	and	CCONJ
ftr-331	174	107	recent	recent	ADJ
ftr-331	174	108	financial	financial	ADJ
ftr-331	174	109	statements	statement	NOUN
ftr-331	174	110	,	,	PUNCT
ftr-331	174	111	including	include	VERB
ftr-331	174	112	the	the	DET
ftr-331	174	113	outside	outside	NOUN
ftr-331	174	114	's	's	PART
ftr-331	174	115	auditor	auditor	NOUN
ftr-331	174	116	's	's	PART
ftr-331	174	117	management	management	NOUN
ftr-331	174	118	letter	letter	NOUN
ftr-331	174	119	;	;	PUNCT
ftr-331	174	120	recent	recent	ADJ
ftr-331	174	121	forms	form	NOUN
ftr-331	174	122	990	990	NUM
ftr-331	174	123	;	;	PUNCT
ftr-331	174	124	minutes	minute	NOUN
ftr-331	174	125	of	of	ADP
ftr-331	174	126	recent	recent	ADJ
ftr-331	174	127	board	board	NOUN
ftr-331	174	128	meetings	meeting	NOUN
ftr-331	174	129	and	and	CCONJ
ftr-331	174	130	,	,	PUNCT
ftr-331	174	131	if	if	SCONJ
ftr-331	174	132	applicable	applicable	ADJ
ftr-331	174	133	,	,	PUNCT
ftr-331	174	134	of	of	ADP
ftr-331	174	135	executive	executive	ADJ
ftr-331	174	136	committee	committee	NOUN
ftr-331	174	137	meetings	meeting	NOUN
ftr-331	174	138	;	;	PUNCT
ftr-331	174	139	the	the	DET
ftr-331	174	140	charity	charity	NOUN
ftr-331	174	141	's	's	PART
ftr-331	174	142	mission	mission	NOUN
ftr-331	174	143	or	or	CCONJ
ftr-331	174	144	vision	vision	NOUN
ftr-331	174	145	statement	statement	NOUN
ftr-331	174	146	,	,	PUNCT
ftr-331	174	147	if	if	SCONJ
ftr-331	174	148	prepared	prepare	VERB
ftr-331	174	149	;	;	PUNCT
ftr-331	174	150	and	and	CCONJ
ftr-331	174	151	a	a	DET
ftr-331	174	152	schedule	schedule	NOUN
ftr-331	174	153	of	of	ADP
ftr-331	174	154	dates	date	NOUN
ftr-331	174	155	and	and	CCONJ
ftr-331	174	156	locations	location	NOUN
ftr-331	174	157	of	of	ADP
ftr-331	174	158	upcoming	upcoming	ADJ
ftr-331	174	159	meetings	meeting	NOUN
ftr-331	174	160	of	of	ADP
ftr-331	174	161	the	the	DET
ftr-331	174	162	board	board	NOUN
ftr-331	174	163	and	and	CCONJ
ftr-331	174	164	of	of	ADP
ftr-331	174	165	the	the	DET
ftr-331	174	166	membership	membership	NOUN
ftr-331	174	167	(	(	PUNCT
ftr-331	174	168	if	if	SCONJ
ftr-331	174	169	any	any	PRON
ftr-331	174	170	)	)	PUNCT
ftr-331	174	171	.	.	PUNCT
ftr-331	175	1	24	24	NUM
ftr-331	175	2	.	.	PUNCT
ftr-331	176	1	see	see	VERB
ftr-331	176	2	exploration	exploration	NOUN
ftr-331	176	3	of	of	ADP
ftr-331	176	4	this	this	DET
ftr-331	176	5	issue	issue	NOUN
ftr-331	176	6	in	in	ADP
ftr-331	176	7	evelyn	evelyn	PROPN
ftr-331	176	8	brody	brody	PROPN
ftr-331	176	9	&	&	CCONJ
ftr-331	176	10	john	john	PROPN
ftr-331	176	11	tyler	tyler	PROPN
ftr-331	176	12	,	,	PUNCT
ftr-331	176	13	how	how	SCONJ
ftr-331	176	14	public	public	ADJ
ftr-331	176	15	is	be	AUX
ftr-331	176	16	private	private	ADJ
ftr-331	176	17	philanthropy	philanthropy	NOUN
ftr-331	176	18	?	?	PUNCT
ftr-331	176	19	:	:	PUNCT
ftr-331	176	20	separating	separate	VERB
ftr-331	176	21	reality	reality	NOUN
ftr-331	176	22	from	from	ADP
ftr-331	176	23	myth	myth	NOUN
ftr-331	176	24	(	(	PUNCT
ftr-331	176	25	philanthropy	philanthropy	ADJ
ftr-331	176	26	roundtable	roundtable	ADJ
ftr-331	176	27	monograph	monograph	NOUN
ftr-331	176	28	,	,	PUNCT
ftr-331	176	29	2d	2d	PROPN
ftr-331	176	30	ed	ed	NOUN
ftr-331	176	31	.	.	PROPN
ftr-331	176	32	2012	2012	NUM
ftr-331	176	33	)	)	PUNCT
ftr-331	176	34	,	,	PUNCT
ftr-331	176	35	www.philanthropyroundtable.org/files/public	www.philanthropyroundtable.org/files/public	PROPN
ftr-331	176	36	private%20monograph	private%20monograph	PROPN
ftr-331	176	37	high%20res	high%20res	PROPN
ftr-331	176	38	final.pdf	final.pdf	PROPN
ftr-331	176	39	,	,	PUNCT
ftr-331	176	40	and	and	CCONJ
ftr-331	176	41	as	as	ADP
ftr-331	176	42	respecting	respect	VERB
ftr-331	176	43	foundation	foundation	NOUN
ftr-331	176	44	and	and	CCONJ
ftr-331	176	45	charity	charity	NOUN
ftr-331	176	46	autonomy	autonomy	NOUN
ftr-331	176	47	:	:	PUNCT
ftr-331	176	48	how	how	SCONJ
ftr-331	176	49	public	public	ADJ
ftr-331	176	50	is	be	AUX
ftr-331	176	51	private	private	ADJ
ftr-331	176	52	philanthropy	philanthropy	NOUN
ftr-331	176	53	?	?	PUNCT
ftr-331	176	54	,	,	PUNCT
ftr-331	176	55	85	85	NUM
ftr-331	176	56	chi.-kent	chi.-kent	PROPN
ftr-331	176	57	l.	l.	PROPN
ftr-331	176	58	rev	rev	PROPN
ftr-331	176	59	.	.	PROPN
ftr-331	176	60	571	571	NUM
ftr-331	176	61	(	(	PUNCT
ftr-331	176	62	2010	2010	NUM
ftr-331	176	63	)	)	PUNCT
ftr-331	177	1	[	[	X
ftr-331	177	2	hereinafter	hereinafter	NOUN
ftr-331	177	3	brody	brody	PROPN
ftr-331	177	4	&	&	CCONJ
ftr-331	177	5	tyler	tyler	PROPN
ftr-331	177	6	,	,	PUNCT
ftr-331	177	7	philanthropy	philanthropy	VERB
ftr-331	177	8	]	]	PUNCT
ftr-331	177	9	.	.	PUNCT
ftr-331	178	1	25	25	NUM
ftr-331	178	2	.	.	PUNCT
ftr-331	179	1	francie	francie	PROPN
ftr-331	179	2	ostrower	ostrower	PROPN
ftr-331	179	3	,	,	PUNCT
ftr-331	179	4	nonprofit	nonprofit	ADJ
ftr-331	179	5	governance	governance	NOUN
ftr-331	179	6	in	in	ADP
ftr-331	179	7	the	the	DET
ftr-331	179	8	united	united	PROPN
ftr-331	179	9	states	states	PROPN
ftr-331	179	10	:	:	PUNCT
ftr-331	179	11	findings	finding	NOUN
ftr-331	179	12	on	on	ADP
ftr-331	179	13	performance	performance	NOUN
ftr-331	179	14	and	and	CCONJ
ftr-331	179	15	accountability	accountability	NOUN
ftr-331	179	16	from	from	ADP
ftr-331	179	17	the	the	DET
ftr-331	179	18	first	first	ADJ
ftr-331	179	19	national	national	PROPN
ftr-331	179	20	representative	representative	PROPN
ftr-331	179	21	study	study	NOUN
ftr-331	179	22	,	,	PUNCT
ftr-331	179	23	192	192	NUM
ftr-331	179	24	[	[	X
ftr-331	179	25	vol	vol	NOUN
ftr-331	179	26	.	.	PUNCT
ftr-331	180	1	12:4	12:4	NUM
ftr-331	180	2	charity	charity	NOUN
ftr-331	180	3	governance	governance	NOUN
ftr-331	180	4	transactions	transaction	NOUN
ftr-331	180	5	for	for	ADP
ftr-331	180	6	goods	good	NOUN
ftr-331	180	7	and	and	CCONJ
ftr-331	180	8	service	service	NOUN
ftr-331	180	9	(	(	PUNCT
ftr-331	180	10	beyond	beyond	ADP
ftr-331	180	11	board	board	NOUN
ftr-331	180	12	services	service	NOUN
ftr-331	180	13	)	)	PUNCT
ftr-331	180	14	with	with	ADP
ftr-331	180	15	members	member	NOUN
ftr-331	180	16	of	of	ADP
ftr-331	180	17	the	the	DET
ftr-331	180	18	governing	govern	VERB
ftr-331	180	19	body	body	NOUN
ftr-331	180	20	,	,	PUNCT
ftr-331	180	21	and	and	CCONJ
ftr-331	180	22	that	that	SCONJ
ftr-331	180	23	these	these	DET
ftr-331	180	24	transactions	transaction	NOUN
ftr-331	180	25	grew	grow	VERB
ftr-331	180	26	with	with	ADP
ftr-331	180	27	charity	charity	NOUN
ftr-331	180	28	size	size	NOUN
ftr-331	180	29	;	;	PUNCT
ftr-331	180	30	but	but	CCONJ
ftr-331	180	31	she	she	PRON
ftr-331	180	32	further	far	ADV
ftr-331	180	33	found	find	VERB
ftr-331	180	34	that	that	SCONJ
ftr-331	180	35	it	it	PRON
ftr-331	180	36	was	be	AUX
ftr-331	180	37	not	not	PART
ftr-331	180	38	even	even	ADV
ftr-331	180	39	always	always	ADV
ftr-331	180	40	known	know	VERB
ftr-331	180	41	to	to	ADP
ftr-331	180	42	a	a	DET
ftr-331	180	43	particular	particular	ADJ
ftr-331	180	44	organization	organization	NOUN
ftr-331	180	45	whether	whether	SCONJ
ftr-331	180	46	a	a	DET
ftr-331	180	47	fiduciary	fiduciary	ADJ
ftr-331	180	48	was	be	AUX
ftr-331	180	49	on	on	ADP
ftr-331	180	50	the	the	DET
ftr-331	180	51	other	other	ADJ
ftr-331	180	52	side	side	NOUN
ftr-331	180	53	of	of	ADP
ftr-331	180	54	a	a	DET
ftr-331	180	55	transaction.26	transaction.26	NOUN
ftr-331	180	56	she	she	PRON
ftr-331	180	57	further	far	ADV
ftr-331	180	58	found	find	VERB
ftr-331	180	59	a	a	DET
ftr-331	180	60	serious	serious	ADJ
ftr-331	180	61	lack	lack	NOUN
ftr-331	180	62	of	of	ADP
ftr-331	180	63	internal	internal	ADJ
ftr-331	180	64	disclosure	disclosure	NOUN
ftr-331	180	65	:	:	PUNCT
ftr-331	180	66	"	"	PUNCT
ftr-331	180	67	[	[	X
ftr-331	180	68	a]mong	a]mong	ADP
ftr-331	180	69	those	those	DET
ftr-331	180	70	nonprofits	nonprofit	NOUN
ftr-331	180	71	that	that	PRON
ftr-331	180	72	say	say	VERB
ftr-331	180	73	they	they	PRON
ftr-331	180	74	did	do	AUX
ftr-331	180	75	not	not	PART
ftr-331	180	76	engage	engage	VERB
ftr-331	180	77	in	in	ADP
ftr-331	180	78	transactions	transaction	NOUN
ftr-331	180	79	with	with	ADP
ftr-331	180	80	board	board	NOUN
ftr-331	180	81	members	member	NOUN
ftr-331	180	82	or	or	CCONJ
ftr-331	180	83	affiliated	affiliated	ADJ
ftr-331	180	84	companies	company	NOUN
ftr-331	180	85	,	,	PUNCT
ftr-331	180	86	however	however	ADV
ftr-331	180	87	,	,	PUNCT
ftr-331	180	88	fully	fully	ADV
ftr-331	180	89	75	75	NUM
ftr-331	180	90	percent	percent	NOUN
ftr-331	180	91	also	also	ADV
ftr-331	180	92	say	say	VERB
ftr-331	180	93	they	they	PRON
ftr-331	180	94	do	do	AUX
ftr-331	180	95	not	not	PART
ftr-331	180	96	require	require	VERB
ftr-331	180	97	board	board	NOUN
ftr-331	180	98	members	member	NOUN
ftr-331	180	99	to	to	PART
ftr-331	180	100	disclose	disclose	VERB
ftr-331	180	101	their	their	PRON
ftr-331	180	102	financial	financial	ADJ
ftr-331	180	103	interests	interest	NOUN
ftr-331	180	104	in	in	ADP
ftr-331	180	105	entities	entity	NOUN
ftr-331	180	106	doing	do	VERB
ftr-331	180	107	business	business	NOUN
ftr-331	180	108	with	with	ADP
ftr-331	180	109	the	the	DET
ftr-331	180	110	organization	organization	NOUN
ftr-331	180	111	,	,	PUNCT
ftr-331	180	112	and	and	CCONJ
ftr-331	180	113	thus	thus	ADV
ftr-331	180	114	,	,	PUNCT
ftr-331	180	115	respondents	respondent	NOUN
ftr-331	180	116	may	may	AUX
ftr-331	180	117	have	have	AUX
ftr-331	180	118	been	be	AUX
ftr-331	180	119	unaware	unaware	ADJ
ftr-331	180	120	of	of	ADP
ftr-331	180	121	transactions	transaction	NOUN
ftr-331	180	122	that	that	PRON
ftr-331	180	123	do	do	AUX
ftr-331	180	124	exist	exist	VERB
ftr-331	180	125	.	.	PUNCT
ftr-331	181	1	"27	"27	PROPN
ftr-331	181	2	how	how	SCONJ
ftr-331	181	3	has	have	AUX
ftr-331	181	4	nonprofit	nonprofit	ADJ
ftr-331	181	5	governance	governance	NOUN
ftr-331	181	6	been	be	AUX
ftr-331	181	7	and	and	CCONJ
ftr-331	181	8	how	how	SCONJ
ftr-331	181	9	will	will	AUX
ftr-331	181	10	it	it	PRON
ftr-331	181	11	be	be	AUX
ftr-331	181	12	affected	affect	VERB
ftr-331	181	13	by	by	ADP
ftr-331	181	14	the	the	DET
ftr-331	181	15	knowledge	knowledge	NOUN
ftr-331	181	16	that	that	PRON
ftr-331	181	17	internal	internal	ADJ
ftr-331	181	18	information	information	NOUN
ftr-331	181	19	is	be	AUX
ftr-331	181	20	public	public	ADJ
ftr-331	181	21	due	due	ADP
ftr-331	181	22	to	to	ADP
ftr-331	181	23	its	its	PRON
ftr-331	181	24	presence	presence	NOUN
ftr-331	181	25	on	on	ADP
ftr-331	181	26	the	the	DET
ftr-331	181	27	form	form	NOUN
ftr-331	181	28	990	990	NUM
ftr-331	181	29	and	and	CCONJ
ftr-331	181	30	other	other	ADJ
ftr-331	181	31	filings	filing	NOUN
ftr-331	181	32	?	?	PUNCT
ftr-331	182	1	(	(	PUNCT
ftr-331	182	2	this	this	DET
ftr-331	182	3	topic	topic	NOUN
ftr-331	182	4	is	be	AUX
ftr-331	182	5	explored	explore	VERB
ftr-331	182	6	at	at	ADP
ftr-331	182	7	length	length	NOUN
ftr-331	182	8	in	in	ADP
ftr-331	182	9	part	part	NOUN
ftr-331	182	10	iv	iv	NUM
ftr-331	182	11	;	;	PUNCT
ftr-331	182	12	specifically	specifically	ADV
ftr-331	182	13	,	,	PUNCT
ftr-331	182	14	see	see	VERB
ftr-331	182	15	part	part	NOUN
ftr-331	182	16	il	il	X
ftr-331	182	17	for	for	ADP
ftr-331	182	18	more	more	ADJ
ftr-331	182	19	discussion	discussion	NOUN
ftr-331	182	20	of	of	ADP
ftr-331	182	21	the	the	DET
ftr-331	182	22	governance	governance	NOUN
ftr-331	182	23	questions	question	NOUN
ftr-331	182	24	in	in	ADP
ftr-331	182	25	the	the	DET
ftr-331	182	26	redesigned	redesign	VERB
ftr-331	182	27	form	form	NOUN
ftr-331	182	28	990	990	NUM
ftr-331	182	29	.	.	PUNCT
ftr-331	182	30	)	)	PUNCT
ftr-331	182	31	will	will	AUX
ftr-331	182	32	organizations	organization	NOUN
ftr-331	182	33	change	change	VERB
ftr-331	182	34	their	their	PRON
ftr-331	182	35	decisions	decision	NOUN
ftr-331	182	36	or	or	CCONJ
ftr-331	182	37	pay	pay	VERB
ftr-331	182	38	more	more	ADJ
ftr-331	182	39	attention	attention	NOUN
ftr-331	182	40	to	to	ADP
ftr-331	182	41	documenting	document	VERB
ftr-331	182	42	their	their	PRON
ftr-331	182	43	decisions	decision	NOUN
ftr-331	182	44	,	,	PUNCT
ftr-331	182	45	providing	provide	VERB
ftr-331	182	46	additional	additional	ADJ
ftr-331	182	47	explanation	explanation	NOUN
ftr-331	182	48	?	?	PUNCT
ftr-331	183	1	will	will	AUX
ftr-331	183	2	organizations	organization	NOUN
ftr-331	183	3	try	try	VERB
ftr-331	183	4	harder	hard	ADV
ftr-331	183	5	to	to	PART
ftr-331	183	6	skew	skew	VERB
ftr-331	183	7	the	the	DET
ftr-331	183	8	information	information	NOUN
ftr-331	183	9	to	to	ADP
ftr-331	183	10	what	what	PRON
ftr-331	183	11	it	it	PRON
ftr-331	183	12	perceives	perceive	VERB
ftr-331	183	13	the	the	DET
ftr-331	183	14	public	public	NOUN
ftr-331	183	15	wants	want	VERB
ftr-331	183	16	to	to	PART
ftr-331	183	17	see	see	VERB
ftr-331	183	18	?	?	PUNCT
ftr-331	184	1	there	there	PRON
ftr-331	184	2	is	be	VERB
ftr-331	184	3	a	a	DET
ftr-331	184	4	difference	difference	NOUN
ftr-331	184	5	between	between	ADP
ftr-331	184	6	perceived	perceive	VERB
ftr-331	184	7	wrongdoing	wrongdoing	NOUN
ftr-331	184	8	and	and	CCONJ
ftr-331	184	9	actual	actual	ADJ
ftr-331	184	10	wrongdoing	wrongdoing	NOUN
ftr-331	184	11	.	.	PUNCT
ftr-331	185	1	if	if	SCONJ
ftr-331	185	2	the	the	DET
ftr-331	185	3	public	public	NOUN
ftr-331	185	4	misinterprets	misinterpret	VERB
ftr-331	185	5	or	or	CCONJ
ftr-331	185	6	demands	demand	VERB
ftr-331	185	7	the	the	DET
ftr-331	185	8	wrong	wrong	ADJ
ftr-331	185	9	"	"	PUNCT
ftr-331	185	10	answers	answer	NOUN
ftr-331	185	11	,	,	PUNCT
ftr-331	185	12	"	"	PUNCT
ftr-331	185	13	charities	charity	NOUN
ftr-331	185	14	can	can	AUX
ftr-331	185	15	suffer	suffer	VERB
ftr-331	185	16	a	a	DET
ftr-331	185	17	loss	loss	NOUN
ftr-331	185	18	of	of	ADP
ftr-331	185	19	trust	trust	NOUN
ftr-331	185	20	.	.	PUNCT
ftr-331	186	1	to	to	PART
ftr-331	186	2	give	give	VERB
ftr-331	186	3	a	a	DET
ftr-331	186	4	personal	personal	ADJ
ftr-331	186	5	example	example	NOUN
ftr-331	186	6	,	,	PUNCT
ftr-331	186	7	early	early	ADV
ftr-331	186	8	in	in	ADP
ftr-331	186	9	the	the	DET
ftr-331	186	10	internet	internet	NOUN
ftr-331	186	11	age	age	NOUN
ftr-331	186	12	,	,	PUNCT
ftr-331	186	13	as	as	SCONJ
ftr-331	186	14	i	i	PRON
ftr-331	186	15	was	be	AUX
ftr-331	186	16	about	about	ADJ
ftr-331	186	17	to	to	PART
ftr-331	186	18	write	write	VERB
ftr-331	186	19	our	our	PRON
ftr-331	186	20	family	family	NOUN
ftr-331	186	21	's	's	PART
ftr-331	186	22	charitable	charitable	ADJ
ftr-331	186	23	contribution	contribution	NOUN
ftr-331	186	24	checks	check	NOUN
ftr-331	186	25	,	,	PUNCT
ftr-331	186	26	i	i	PRON
ftr-331	186	27	realized	realize	VERB
ftr-331	186	28	that	that	SCONJ
ftr-331	186	29	i	i	PRON
ftr-331	186	30	could	could	AUX
ftr-331	186	31	and	and	CCONJ
ftr-331	186	32	should	should	AUX
ftr-331	186	33	consult	consult	VERB
ftr-331	186	34	the	the	DET
ftr-331	186	35	organizations	organization	NOUN
ftr-331	186	36	'	'	PART
ftr-331	186	37	forms	form	NOUN
ftr-331	186	38	990	990	NUM
ftr-331	186	39	from	from	ADP
ftr-331	186	40	my	my	PRON
ftr-331	186	41	home	home	NOUN
ftr-331	186	42	computer	computer	NOUN
ftr-331	186	43	.	.	PUNCT
ftr-331	187	1	back	back	ADV
ftr-331	187	2	then	then	ADV
ftr-331	187	3	and	and	CCONJ
ftr-331	187	4	,	,	PUNCT
ftr-331	187	5	sadly	sadly	ADV
ftr-331	187	6	,	,	PUNCT
ftr-331	187	7	still	still	ADV
ftr-331	187	8	too	too	ADV
ftr-331	187	9	often	often	ADV
ftr-331	187	10	today	today	NOUN
ftr-331	187	11	you	you	PRON
ftr-331	187	12	could	could	AUX
ftr-331	187	13	not	not	PART
ftr-331	187	14	expect	expect	VERB
ftr-331	187	15	to	to	PART
ftr-331	187	16	find	find	VERB
ftr-331	187	17	this	this	DET
ftr-331	187	18	information	information	NOUN
ftr-331	187	19	on	on	ADP
ftr-331	187	20	most	most	ADJ
ftr-331	187	21	charities	charity	NOUN
ftr-331	187	22	'	'	PART
ftr-331	187	23	own	own	ADJ
ftr-331	187	24	websites	website	NOUN
ftr-331	187	25	,	,	PUNCT
ftr-331	187	26	but	but	CCONJ
ftr-331	187	27	rather	rather	ADV
ftr-331	187	28	you	you	PRON
ftr-331	187	29	would	would	AUX
ftr-331	187	30	have	have	VERB
ftr-331	187	31	to	to	PART
ftr-331	187	32	sneak	sneak	VERB
ftr-331	187	33	,	,	PUNCT
ftr-331	187	34	feeling	feel	VERB
ftr-331	187	35	somewhat	somewhat	ADV
ftr-331	187	36	guilty	guilty	ADJ
ftr-331	187	37	,	,	PUNCT
ftr-331	187	38	to	to	PART
ftr-331	187	39	guidestar	guidestar	VERB
ftr-331	187	40	.	.	PUNCT
ftr-331	188	1	there	there	ADV
ftr-331	188	2	i	i	PRON
ftr-331	188	3	discovered	discover	VERB
ftr-331	188	4	that	that	SCONJ
ftr-331	188	5	two	two	NUM
ftr-331	188	6	organizations	organization	NOUN
ftr-331	188	7	to	to	PART
ftr-331	188	8	which	which	PRON
ftr-331	188	9	we	we	PRON
ftr-331	188	10	had	have	AUX
ftr-331	188	11	generously	generously	ADV
ftr-331	188	12	contributed	contribute	VERB
ftr-331	188	13	reported	report	VERB
ftr-331	188	14	high	high	ADJ
ftr-331	188	15	executive	executive	ADJ
ftr-331	188	16	compensation	compensation	NOUN
ftr-331	188	17	and	and	CCONJ
ftr-331	188	18	high	high	ADJ
ftr-331	188	19	retained	retain	VERB
ftr-331	188	20	surpluses	surplus	NOUN
ftr-331	188	21	.	.	PUNCT
ftr-331	189	1	then	then	ADV
ftr-331	189	2	i	i	PRON
ftr-331	189	3	tried	try	VERB
ftr-331	189	4	to	to	PART
ftr-331	189	5	get	get	VERB
ftr-331	189	6	a	a	DET
ftr-331	189	7	grip	grip	NOUN
ftr-331	189	8	on	on	ADP
ftr-331	189	9	myself	myself	PRON
ftr-331	189	10	:	:	PUNCT
ftr-331	189	11	"	"	PUNCT
ftr-331	189	12	hold	hold	VERB
ftr-331	189	13	on	on	ADP
ftr-331	189	14	,	,	PUNCT
ftr-331	189	15	"	"	PUNCT
ftr-331	189	16	i	i	PRON
ftr-331	189	17	muttered	mutter	VERB
ftr-331	189	18	.	.	PUNCT
ftr-331	190	1	"	"	PUNCT
ftr-331	190	2	you	you	PRON
ftr-331	190	3	're	be	AUX
ftr-331	190	4	a	a	DET
ftr-331	190	5	professional	professional	NOUN
ftr-331	190	6	!	!	PUNCT
ftr-331	191	1	surely	surely	ADV
ftr-331	191	2	you	you	PRON
ftr-331	191	3	urban	urban	PROPN
ftr-331	191	4	institute	institute	PROPN
ftr-331	191	5	,	,	PUNCT
ftr-331	191	6	http://www.urban.org1uploadedpdf/411479_nonprofit	http://www.urban.org1uploadedpdf/411479_nonprofit	PROPN
ftr-331	191	7	_	_	PUNCT
ftr-331	192	1	governance.pdf	governance.pdf	X
ftr-331	193	1	[	[	X
ftr-331	193	2	hereinafter	hereinafter	NOUN
ftr-331	193	3	ostrower	ostrow	ADJ
ftr-331	193	4	,	,	PUNCT
ftr-331	193	5	nonprofit	nonprofit	ADJ
ftr-331	193	6	governance	governance	NOUN
ftr-331	193	7	]	]	PUNCT
ftr-331	193	8	.	.	PUNCT
ftr-331	194	1	26	26	NUM
ftr-331	194	2	.	.	PUNCT
ftr-331	195	1	i	i	PRON
ftr-331	195	2	d.	d.	PROPN
ftr-331	195	3	importantly	importantly	ADV
ftr-331	195	4	,	,	PUNCT
ftr-331	195	5	the	the	DET
ftr-331	195	6	subset	subset	NOUN
ftr-331	195	7	of	of	ADP
ftr-331	195	8	charities	charity	NOUN
ftr-331	195	9	dubbed	dub	VERB
ftr-331	195	10	"	"	PUNCT
ftr-331	195	11	private	private	ADJ
ftr-331	195	12	foundations	foundation	NOUN
ftr-331	195	13	"	"	PUNCT
ftr-331	195	14	by	by	ADP
ftr-331	195	15	federal	federal	ADJ
ftr-331	195	16	tax	tax	NOUN
ftr-331	195	17	law	law	NOUN
ftr-331	195	18	are	be	AUX
ftr-331	195	19	prohibited	prohibit	VERB
ftr-331	195	20	from	from	ADP
ftr-331	195	21	entering	enter	VERB
ftr-331	195	22	into	into	ADP
ftr-331	195	23	transactions	transaction	NOUN
ftr-331	195	24	with	with	ADP
ftr-331	195	25	insiders	insider	NOUN
ftr-331	195	26	other	other	ADJ
ftr-331	195	27	than	than	ADP
ftr-331	195	28	the	the	DET
ftr-331	195	29	payment	payment	NOUN
ftr-331	195	30	of	of	ADP
ftr-331	195	31	reasonable	reasonable	ADJ
ftr-331	195	32	compensation	compensation	NOUN
ftr-331	195	33	for	for	ADP
ftr-331	195	34	services	service	NOUN
ftr-331	195	35	rendered	render	VERB
ftr-331	195	36	.	.	PUNCT
ftr-331	196	1	i.r.c	i.r.c	NOUN
ftr-331	196	2	.	.	PUNCT
ftr-331	197	1	§	§	PROPN
ftr-331	197	2	4941	4941	NUM
ftr-331	197	3	(	(	PUNCT
ftr-331	197	4	taxes	taxis	NOUN
ftr-331	197	5	on	on	ADP
ftr-331	197	6	self	self	NOUN
ftr-331	197	7	-	-	PUNCT
ftr-331	197	8	dealing	dealing	NOUN
ftr-331	197	9	)	)	PUNCT
ftr-331	197	10	.	.	PUNCT
ftr-331	198	1	for	for	ADP
ftr-331	198	2	a	a	DET
ftr-331	198	3	full	full	ADJ
ftr-331	198	4	discussion	discussion	NOUN
ftr-331	198	5	of	of	ADP
ftr-331	198	6	interested	interested	ADJ
ftr-331	198	7	transactions	transaction	NOUN
ftr-331	198	8	,	,	PUNCT
ftr-331	198	9	see	see	VERB
ftr-331	198	10	a.l.i	a.l.i	PROPN
ftr-331	198	11	.	.	PROPN
ftr-331	198	12	,	,	PUNCT
ftr-331	198	13	principals	principal	NOUN
ftr-331	198	14	,	,	PUNCT
ftr-331	198	15	supra	supra	PROPN
ftr-331	198	16	note	note	NOUN
ftr-331	198	17	21	21	NUM
ftr-331	198	18	,	,	PUNCT
ftr-331	198	19	at	at	ADP
ftr-331	198	20	§	§	PROPN
ftr-331	198	21	303	303	NUM
ftr-331	198	22	.	.	PUNCT
ftr-331	199	1	27	27	NUM
ftr-331	199	2	.	.	X
ftr-331	200	1	ostrower	ostrower	ADJ
ftr-331	200	2	,	,	PUNCT
ftr-331	200	3	nonprofit	nonprofit	ADJ
ftr-331	200	4	governance	governance	NOUN
ftr-331	200	5	,	,	PUNCT
ftr-331	200	6	supra	supra	PROPN
ftr-331	200	7	note	note	NOUN
ftr-331	200	8	24	24	NUM
ftr-331	200	9	,	,	PUNCT
ftr-331	200	10	at	at	ADP
ftr-331	200	11	8	8	NUM
ftr-331	200	12	(	(	PUNCT
ftr-331	200	13	footnote	footnote	NOUN
ftr-331	200	14	omitted	omit	VERB
ftr-331	200	15	)	)	PUNCT
ftr-331	200	16	.	.	PUNCT
ftr-331	201	1	that	that	DET
ftr-331	201	2	study	study	NOUN
ftr-331	201	3	found	find	VERB
ftr-331	201	4	:	:	PUNCT
ftr-331	201	5	"	"	PUNCT
ftr-331	201	6	[	[	X
ftr-331	201	7	almong	almong	NOUN
ftr-331	201	8	nonprofits	nonprofit	NOUN
ftr-331	201	9	engaged	engage	VERB
ftr-331	201	10	in	in	ADP
ftr-331	201	11	financial	financial	ADJ
ftr-331	201	12	transactions	transaction	NOUN
ftr-331	201	13	,	,	PUNCT
ftr-331	201	14	most	most	ADV
ftr-331	201	15	obtained	obtain	VERB
ftr-331	201	16	goods	good	NOUN
ftr-331	201	17	at	at	ADP
ftr-331	201	18	market	market	NOUN
ftr-331	201	19	value	value	NOUN
ftr-331	201	20	(	(	PUNCT
ftr-331	201	21	74	74	NUM
ftr-331	201	22	percent	percent	NOUN
ftr-331	201	23	)	)	PUNCT
ftr-331	201	24	,	,	PUNCT
ftr-331	201	25	but	but	CCONJ
ftr-331	201	26	a	a	DET
ftr-331	201	27	majority	majority	NOUN
ftr-331	201	28	(	(	PUNCT
ftr-331	201	29	51	51	NUM
ftr-331	201	30	percent	percent	NOUN
ftr-331	201	31	)	)	PUNCT
ftr-331	201	32	did	do	AUX
ftr-331	201	33	report	report	VERB
ftr-331	201	34	that	that	SCONJ
ftr-331	201	35	they	they	PRON
ftr-331	201	36	obtained	obtain	VERB
ftr-331	201	37	goods	good	NOUN
ftr-331	201	38	below	below	ADP
ftr-331	201	39	market	market	NOUN
ftr-331	201	40	cost	cost	NOUN
ftr-331	201	41	.	.	PUNCT
ftr-331	202	1	under	under	ADP
ftr-331	202	2	2	2	NUM
ftr-331	202	3	percent	percent	NOUN
ftr-331	202	4	reported	report	VERB
ftr-331	202	5	paying	pay	VERB
ftr-331	202	6	above	above	ADP
ftr-331	202	7	market	market	NOUN
ftr-331	202	8	cost	cost	NOUN
ftr-331	202	9	.	.	PUNCT
ftr-331	203	1	keep	keep	VERB
ftr-331	203	2	in	in	ADP
ftr-331	203	3	mind	mind	NOUN
ftr-331	203	4	,	,	PUNCT
ftr-331	203	5	too	too	ADV
ftr-331	203	6	,	,	PUNCT
ftr-331	203	7	that	that	SCONJ
ftr-331	203	8	these	these	PRON
ftr-331	203	9	are	be	AUX
ftr-331	203	10	self	self	NOUN
ftr-331	203	11	-	-	PUNCT
ftr-331	203	12	reports	report	NOUN
ftr-331	203	13	,	,	PUNCT
ftr-331	203	14	and	and	CCONJ
ftr-331	203	15	thus	thus	ADV
ftr-331	203	16	,	,	PUNCT
ftr-331	203	17	if	if	SCONJ
ftr-331	203	18	anything	anything	PRON
ftr-331	203	19	,	,	PUNCT
ftr-331	203	20	the	the	DET
ftr-331	203	21	figures	figure	NOUN
ftr-331	203	22	are	be	AUX
ftr-331	203	23	likely	likely	ADJ
ftr-331	203	24	to	to	PART
ftr-331	203	25	underreport	underreport	VERB
ftr-331	203	26	transactions	transaction	NOUN
ftr-331	203	27	resulting	result	VERB
ftr-331	203	28	in	in	ADP
ftr-331	203	29	obtaining	obtain	VERB
ftr-331	203	30	goods	good	NOUN
ftr-331	203	31	at	at	ADP
ftr-331	203	32	above	above	ADP
ftr-331	203	33	market	market	NOUN
ftr-331	203	34	value	value	NOUN
ftr-331	203	35	or	or	CCONJ
ftr-331	203	36	at	at	ADP
ftr-331	203	37	market	market	NOUN
ftr-331	203	38	value	value	NOUN
ftr-331	203	39	costs	cost	NOUN
ftr-331	203	40	and	and	CCONJ
ftr-331	203	41	overreport	overreport	NOUN
ftr-331	203	42	transactions	transaction	NOUN
ftr-331	203	43	resulting	result	VERB
ftr-331	203	44	in	in	ADP
ftr-331	203	45	obtaining	obtain	VERB
ftr-331	203	46	goods	good	NOUN
ftr-331	203	47	below	below	ADP
ftr-331	203	48	market	market	NOUN
ftr-331	203	49	cost	cost	NOUN
ftr-331	203	50	.	.	PUNCT
ftr-331	203	51	"	"	PUNCT
ftr-331	204	1	i	i	PRON
ftr-331	204	2	d.	d.	PROPN
ftr-331	204	3	(	(	PUNCT
ftr-331	204	4	footnote	footnote	VERB
ftr-331	204	5	omitted	omit	VERB
ftr-331	204	6	)	)	PUNCT
ftr-331	204	7	.	.	PUNCT
ftr-331	205	1	2012	2012	NUM
ftr-331	205	2	]	]	SYM
ftr-331	205	3	193	193	NUM
ftr-331	205	4	florida	florida	PROPN
ftr-331	205	5	tax	tax	NOUN
ftr-331	205	6	review	review	NOUN
ftr-331	205	7	appreciate	appreciate	VERB
ftr-331	205	8	why	why	SCONJ
ftr-331	205	9	these	these	DET
ftr-331	205	10	important	important	ADJ
ftr-331	205	11	,	,	PUNCT
ftr-331	205	12	well	well	ADV
ftr-331	205	13	-	-	PUNCT
ftr-331	205	14	run	run	VERB
ftr-331	205	15	organizations	organization	NOUN
ftr-331	205	16	need	need	VERB
ftr-331	205	17	to	to	PART
ftr-331	205	18	pay	pay	VERB
ftr-331	205	19	the	the	DET
ftr-331	205	20	executive	executive	ADJ
ftr-331	205	21	salaries	salary	NOUN
ftr-331	205	22	and	and	CCONJ
ftr-331	205	23	maintain	maintain	VERB
ftr-331	205	24	the	the	DET
ftr-331	205	25	reserves	reserve	NOUN
ftr-331	205	26	they	they	PRON
ftr-331	205	27	do	do	VERB
ftr-331	205	28	.	.	PUNCT
ftr-331	205	29	"	"	PUNCT
ftr-331	206	1	but	but	CCONJ
ftr-331	206	2	if	if	SCONJ
ftr-331	206	3	that	that	PRON
ftr-331	206	4	was	be	AUX
ftr-331	206	5	the	the	DET
ftr-331	206	6	reaction	reaction	NOUN
ftr-331	206	7	of	of	ADP
ftr-331	206	8	"	"	PUNCT
ftr-331	206	9	a	a	DET
ftr-331	206	10	professional	professional	NOUN
ftr-331	206	11	,	,	PUNCT
ftr-331	206	12	"	"	PUNCT
ftr-331	206	13	it	it	PRON
ftr-331	206	14	's	be	AUX
ftr-331	206	15	easy	easy	ADJ
ftr-331	206	16	to	to	PART
ftr-331	206	17	see	see	VERB
ftr-331	206	18	why	why	SCONJ
ftr-331	206	19	charities	charity	NOUN
ftr-331	206	20	are	be	AUX
ftr-331	206	21	loath	loath	ADJ
ftr-331	206	22	to	to	PART
ftr-331	206	23	report	report	VERB
ftr-331	206	24	to	to	ADP
ftr-331	206	25	the	the	DET
ftr-331	206	26	public	public	NOUN
ftr-331	206	27	at	at	ADP
ftr-331	206	28	large	large	ADJ
ftr-331	206	29	.	.	PUNCT
ftr-331	207	1	even	even	ADV
ftr-331	207	2	before	before	ADP
ftr-331	207	3	the	the	DET
ftr-331	207	4	2008	2008	NUM
ftr-331	207	5	redesign	redesign	NOUN
ftr-331	207	6	of	of	ADP
ftr-331	207	7	the	the	DET
ftr-331	207	8	form	form	NOUN
ftr-331	207	9	990	990	NUM
ftr-331	207	10	,	,	PUNCT
ftr-331	207	11	advisors	advisor	NOUN
ftr-331	207	12	focused	focus	VERB
ftr-331	207	13	on	on	ADP
ftr-331	207	14	the	the	DET
ftr-331	207	15	importance	importance	NOUN
ftr-331	207	16	of	of	ADP
ftr-331	207	17	having	have	VERB
ftr-331	207	18	the	the	DET
ftr-331	207	19	board	board	NOUN
ftr-331	207	20	know	know	VERB
ftr-331	207	21	what	what	PRON
ftr-331	207	22	will	will	AUX
ftr-331	207	23	appear	appear	VERB
ftr-331	207	24	in	in	ADP
ftr-331	207	25	the	the	DET
ftr-331	207	26	organization	organization	NOUN
ftr-331	207	27	's	's	PART
ftr-331	207	28	federal	federal	ADJ
ftr-331	207	29	tax	tax	NOUN
ftr-331	207	30	filing.2	filing.2	VERB
ftr-331	207	31	8	8	NUM
ftr-331	207	32	attention	attention	NOUN
ftr-331	207	33	to	to	ADP
ftr-331	207	34	executive	executive	ADJ
ftr-331	207	35	compensation	compensation	NOUN
ftr-331	207	36	,	,	PUNCT
ftr-331	207	37	interested	interested	ADJ
ftr-331	207	38	transactions	transaction	NOUN
ftr-331	207	39	,	,	PUNCT
ftr-331	207	40	and	and	CCONJ
ftr-331	207	41	relationships	relationship	NOUN
ftr-331	207	42	among	among	ADP
ftr-331	207	43	fiduciaries	fiduciary	NOUN
ftr-331	207	44	will	will	AUX
ftr-331	207	45	be	be	AUX
ftr-331	207	46	even	even	ADV
ftr-331	207	47	more	more	ADV
ftr-331	207	48	important	important	ADJ
ftr-331	207	49	as	as	SCONJ
ftr-331	207	50	exempt	exempt	ADJ
ftr-331	207	51	organizations	organization	NOUN
ftr-331	207	52	file	file	VERB
ftr-331	207	53	the	the	DET
ftr-331	207	54	redesigned	redesign	VERB
ftr-331	207	55	form	form	NOUN
ftr-331	207	56	990	990	NUM
ftr-331	207	57	.	.	PUNCT
ftr-331	208	1	as	as	SCONJ
ftr-331	208	2	described	describe	VERB
ftr-331	208	3	in	in	ADP
ftr-331	208	4	part	part	NOUN
ftr-331	208	5	[	[	X
ftr-331	208	6	11	11	NUM
ftr-331	208	7	,	,	PUNCT
ftr-331	208	8	below	below	ADV
ftr-331	208	9	,	,	PUNCT
ftr-331	208	10	the	the	DET
ftr-331	208	11	new	new	ADJ
ftr-331	208	12	version	version	NOUN
ftr-331	208	13	of	of	ADP
ftr-331	208	14	the	the	DET
ftr-331	208	15	form	form	NOUN
ftr-331	208	16	contains	contain	VERB
ftr-331	208	17	numerous	numerous	ADJ
ftr-331	208	18	questions	question	NOUN
ftr-331	208	19	about	about	ADP
ftr-331	208	20	organizational	organizational	ADJ
ftr-331	208	21	structure	structure	NOUN
ftr-331	208	22	and	and	CCONJ
ftr-331	208	23	governance	governance	NOUN
ftr-331	208	24	practices.29	practices.29	NOUN
ftr-331	208	25	despite	despite	SCONJ
ftr-331	208	26	the	the	DET
ftr-331	208	27	disclaimer	disclaimer	NOUN
ftr-331	208	28	,	,	PUNCT
ftr-331	208	29	described	describe	VERB
ftr-331	208	30	above	above	ADV
ftr-331	208	31	,	,	PUNCT
ftr-331	208	32	that	that	SCONJ
ftr-331	208	33	this	this	DET
ftr-331	208	34	portion	portion	NOUN
ftr-331	208	35	of	of	ADP
ftr-331	208	36	the	the	DET
ftr-331	208	37	form	form	NOUN
ftr-331	208	38	"	"	PUNCT
ftr-331	208	39	requests	request	VERB
ftr-331	208	40	information	information	NOUN
ftr-331	208	41	about	about	ADP
ftr-331	208	42	policies	policy	NOUN
ftr-331	208	43	not	not	PART
ftr-331	208	44	required	require	VERB
ftr-331	208	45	by	by	ADP
ftr-331	208	46	the	the	DET
ftr-331	208	47	internal	internal	ADJ
ftr-331	208	48	revenue	revenue	NOUN
ftr-331	208	49	code,"3	code,"3	NOUN
ftr-331	208	50	0	0	PUNCT
ftr-331	209	1	the	the	DET
ftr-331	209	2	expectation	expectation	NOUN
ftr-331	209	3	is	be	AUX
ftr-331	209	4	that	that	SCONJ
ftr-331	209	5	most	most	ADJ
ftr-331	209	6	organizations	organization	NOUN
ftr-331	209	7	will	will	AUX
ftr-331	209	8	want	want	VERB
ftr-331	209	9	to	to	PART
ftr-331	209	10	answer	answer	VERB
ftr-331	209	11	"	"	PUNCT
ftr-331	209	12	yes	yes	INTJ
ftr-331	209	13	"	"	PUNCT
ftr-331	209	14	to	to	ADP
ftr-331	209	15	the	the	DET
ftr-331	209	16	questions	question	NOUN
ftr-331	209	17	.	.	PUNCT
ftr-331	210	1	it	it	PRON
ftr-331	210	2	will	will	AUX
ftr-331	210	3	be	be	AUX
ftr-331	210	4	interesting	interesting	ADJ
ftr-331	210	5	to	to	PART
ftr-331	210	6	see	see	VERB
ftr-331	210	7	,	,	PUNCT
ftr-331	210	8	as	as	SCONJ
ftr-331	210	9	the	the	DET
ftr-331	210	10	next	next	ADJ
ftr-331	210	11	few	few	ADJ
ftr-331	210	12	years	year	NOUN
ftr-331	210	13	pass	pass	VERB
ftr-331	210	14	,	,	PUNCT
ftr-331	210	15	the	the	DET
ftr-331	210	16	rise	rise	NOUN
ftr-331	210	17	in	in	ADP
ftr-331	210	18	adoption	adoption	NOUN
ftr-331	210	19	of	of	ADP
ftr-331	210	20	the	the	DET
ftr-331	210	21	policies	policy	NOUN
ftr-331	210	22	and	and	CCONJ
ftr-331	210	23	practices	practice	NOUN
ftr-331	210	24	asked	ask	VERB
ftr-331	210	25	about	about	ADP
ftr-331	210	26	on	on	ADP
ftr-331	210	27	the	the	DET
ftr-331	210	28	return	return	NOUN
ftr-331	210	29	.	.	PUNCT
ftr-331	211	1	more	more	ADV
ftr-331	211	2	basically	basically	ADV
ftr-331	211	3	,	,	PUNCT
ftr-331	211	4	if	if	SCONJ
ftr-331	211	5	board	board	NOUN
ftr-331	211	6	members	member	NOUN
ftr-331	211	7	have	have	AUX
ftr-331	211	8	not	not	PART
ftr-331	211	9	routinely	routinely	ADV
ftr-331	211	10	been	be	AUX
ftr-331	211	11	provided	provide	VERB
ftr-331	211	12	with	with	ADP
ftr-331	211	13	the	the	DET
ftr-331	211	14	organization	organization	NOUN
ftr-331	211	15	's	's	PART
ftr-331	211	16	forms	form	NOUN
ftr-331	211	17	990	990	NUM
ftr-331	211	18	,	,	PUNCT
ftr-331	211	19	they	they	PRON
ftr-331	211	20	likely	likely	ADV
ftr-331	211	21	will	will	AUX
ftr-331	211	22	now	now	ADV
ftr-331	211	23	.	.	PUNCT
ftr-331	212	1	one	one	NUM
ftr-331	212	2	question	question	NOUN
ftr-331	212	3	reads	read	VERB
ftr-331	212	4	:	:	PUNCT
ftr-331	212	5	"	"	PUNCT
ftr-331	212	6	was	be	AUX
ftr-331	212	7	a	a	DET
ftr-331	212	8	copy	copy	NOUN
ftr-331	212	9	of	of	ADP
ftr-331	212	10	the	the	DET
ftr-331	212	11	form	form	NOUN
ftr-331	212	12	990	990	NUM
ftr-331	212	13	provided	provide	VERB
ftr-331	212	14	to	to	ADP
ftr-331	212	15	the	the	DET
ftr-331	212	16	organization	organization	NOUN
ftr-331	212	17	's	's	PART
ftr-331	212	18	governing	govern	VERB
ftr-331	212	19	body	body	NOUN
ftr-331	212	20	before	before	SCONJ
ftr-331	212	21	it	it	PRON
ftr-331	212	22	was	be	AUX
ftr-331	212	23	filed	file	VERB
ftr-331	212	24	?	?	PUNCT
ftr-331	213	1	all	all	DET
ftr-331	213	2	organizations	organization	NOUN
ftr-331	213	3	must	must	AUX
ftr-331	213	4	describe	describe	VERB
ftr-331	213	5	in	in	ADP
ftr-331	213	6	schedule	schedule	NOUN
ftr-331	213	7	0	0	NUM
ftr-331	213	8	the	the	DET
ftr-331	213	9	process	process	NOUN
ftr-331	213	10	,	,	PUNCT
ftr-331	213	11	if	if	SCONJ
ftr-331	213	12	any	any	PRON
ftr-331	213	13	,	,	PUNCT
ftr-331	213	14	the	the	DET
ftr-331	213	15	organization	organization	NOUN
ftr-331	213	16	uses	use	VERB
ftr-331	213	17	to	to	PART
ftr-331	213	18	review	review	VERB
ftr-331	213	19	the	the	DET
ftr-331	213	20	form	form	NOUN
ftr-331	213	21	990.",31	990.",31	NUM
ftr-331	213	22	not	not	PART
ftr-331	213	23	only	only	ADV
ftr-331	213	24	will	will	AUX
ftr-331	213	25	the	the	DET
ftr-331	213	26	typical	typical	ADJ
ftr-331	213	27	board	board	NOUN
ftr-331	213	28	's	's	PART
ftr-331	213	29	role	role	NOUN
ftr-331	213	30	in	in	ADP
ftr-331	213	31	preparing	prepare	VERB
ftr-331	213	32	or	or	CCONJ
ftr-331	213	33	reviewing	review	VERB
ftr-331	213	34	the	the	DET
ftr-331	213	35	form	form	NOUN
ftr-331	213	36	990	990	NUM
ftr-331	213	37	change	change	NOUN
ftr-331	213	38	,	,	PUNCT
ftr-331	213	39	but	but	CCONJ
ftr-331	213	40	also	also	ADV
ftr-331	213	41	the	the	DET
ftr-331	213	42	relationship	relationship	NOUN
ftr-331	213	43	between	between	ADP
ftr-331	213	44	the	the	DET
ftr-331	213	45	board	board	NOUN
ftr-331	213	46	and	and	CCONJ
ftr-331	213	47	management	management	NOUN
ftr-331	213	48	could	could	AUX
ftr-331	213	49	change	change	VERB
ftr-331	213	50	as	as	ADP
ftr-331	213	51	28	28	NUM
ftr-331	213	52	.	.	PUNCT
ftr-331	214	1	see	see	VERB
ftr-331	214	2	,	,	PUNCT
ftr-331	214	3	e.g.	e.g.	ADV
ftr-331	214	4	,	,	PUNCT
ftr-331	214	5	michael	michael	PROPN
ftr-331	214	6	w.	w.	PROPN
ftr-331	214	7	peregrine	peregrine	PROPN
ftr-331	214	8	,	,	PUNCT
ftr-331	214	9	ralph	ralph	PROPN
ftr-331	214	10	e.	e.	PROPN
ftr-331	214	11	dejong	dejong	PROPN
ftr-331	214	12	&	&	CCONJ
ftr-331	214	13	timothy	timothy	PROPN
ftr-331	214	14	j.	j.	PROPN
ftr-331	214	15	cotter	cotter	PROPN
ftr-331	214	16	,	,	PUNCT
ftr-331	214	17	transparency	transparency	NOUN
ftr-331	214	18	:	:	PUNCT
ftr-331	214	19	what	what	PRON
ftr-331	214	20	the	the	DET
ftr-331	214	21	eo	eo	PROPN
ftr-331	214	22	board	board	PROPN
ftr-331	214	23	needs	need	VERB
ftr-331	214	24	to	to	PART
ftr-331	214	25	know	know	VERB
ftr-331	214	26	about	about	ADP
ftr-331	214	27	executive	executive	ADJ
ftr-331	214	28	compensation	compensation	NOUN
ftr-331	214	29	,	,	PUNCT
ftr-331	214	30	46	46	NUM
ftr-331	214	31	exempt	exempt	ADJ
ftr-331	214	32	org	org	NOUN
ftr-331	214	33	.	.	PUNCT
ftr-331	215	1	tax	tax	NOUN
ftr-331	215	2	rev	rev	PROPN
ftr-331	215	3	.	.	PROPN
ftr-331	215	4	23	23	NUM
ftr-331	215	5	(	(	PUNCT
ftr-331	215	6	oct	oct	PROPN
ftr-331	215	7	2004	2004	NUM
ftr-331	215	8	)	)	PUNCT
ftr-331	215	9	.	.	PUNCT
ftr-331	216	1	29	29	NUM
ftr-331	216	2	.	.	X
ftr-331	216	3	refer	refer	VERB
ftr-331	216	4	also	also	ADV
ftr-331	216	5	to	to	ADP
ftr-331	216	6	the	the	DET
ftr-331	216	7	last	last	ADJ
ftr-331	216	8	page	page	NOUN
ftr-331	216	9	of	of	ADP
ftr-331	216	10	the	the	DET
ftr-331	216	11	appendix	appendix	NOUN
ftr-331	216	12	,	,	PUNCT
ftr-331	216	13	which	which	PRON
ftr-331	216	14	reproduces	reproduce	VERB
ftr-331	216	15	the	the	DET
ftr-331	216	16	governance	governance	NOUN
ftr-331	216	17	part	part	NOUN
ftr-331	216	18	of	of	ADP
ftr-331	216	19	the	the	DET
ftr-331	216	20	form	form	NOUN
ftr-331	216	21	.	.	PUNCT
ftr-331	217	1	30	30	NUM
ftr-331	217	2	.	.	PUNCT
ftr-331	218	1	in	in	ADP
ftr-331	218	2	contrast	contrast	NOUN
ftr-331	218	3	to	to	ADP
ftr-331	218	4	questions	question	NOUN
ftr-331	218	5	asking	ask	VERB
ftr-331	218	6	whether	whether	SCONJ
ftr-331	218	7	the	the	DET
ftr-331	218	8	organization	organization	NOUN
ftr-331	218	9	has	have	AUX
ftr-331	218	10	written	write	VERB
ftr-331	218	11	policies	policy	NOUN
ftr-331	218	12	addressing	address	VERB
ftr-331	218	13	conflicts	conflict	NOUN
ftr-331	218	14	of	of	ADP
ftr-331	218	15	interest	interest	NOUN
ftr-331	218	16	,	,	PUNCT
ftr-331	218	17	whistleblowers	whistleblower	NOUN
ftr-331	218	18	,	,	PUNCT
ftr-331	218	19	document	document	NOUN
ftr-331	218	20	retention	retention	NOUN
ftr-331	218	21	and	and	CCONJ
ftr-331	218	22	destruction	destruction	NOUN
ftr-331	218	23	,	,	PUNCT
ftr-331	218	24	and	and	CCONJ
ftr-331	218	25	about	about	ADP
ftr-331	218	26	participation	participation	NOUN
ftr-331	218	27	joint	joint	ADJ
ftr-331	218	28	ventures	venture	NOUN
ftr-331	218	29	,	,	PUNCT
ftr-331	218	30	the	the	DET
ftr-331	218	31	question	question	NOUN
ftr-331	218	32	relating	relate	VERB
ftr-331	218	33	to	to	ADP
ftr-331	218	34	the	the	DET
ftr-331	218	35	process	process	NOUN
ftr-331	218	36	for	for	ADP
ftr-331	218	37	determining	determine	VERB
ftr-331	218	38	the	the	DET
ftr-331	218	39	compensation	compensation	NOUN
ftr-331	218	40	of	of	ADP
ftr-331	218	41	top	top	ADJ
ftr-331	218	42	management	management	NOUN
ftr-331	218	43	,	,	PUNCT
ftr-331	218	44	officers	officer	NOUN
ftr-331	218	45	,	,	PUNCT
ftr-331	218	46	and	and	CCONJ
ftr-331	218	47	key	key	ADJ
ftr-331	218	48	employees	employee	NOUN
ftr-331	218	49	is	be	AUX
ftr-331	218	50	rooted	root	VERB
ftr-331	218	51	in	in	ADP
ftr-331	218	52	statutory	statutory	ADJ
ftr-331	218	53	and	and	CCONJ
ftr-331	218	54	regulatory	regulatory	ADJ
ftr-331	218	55	requirements	requirement	NOUN
ftr-331	218	56	.	.	PUNCT
ftr-331	219	1	see	see	VERB
ftr-331	219	2	i.r.c	i.r.c	NOUN
ftr-331	219	3	.	.	PUNCT
ftr-331	220	1	§	§	PROPN
ftr-331	220	2	4958	4958	NUM
ftr-331	220	3	(	(	PUNCT
ftr-331	220	4	excess	excess	ADJ
ftr-331	220	5	benefit	benefit	NOUN
ftr-331	220	6	transactions	transaction	NOUN
ftr-331	220	7	engaged	engage	VERB
ftr-331	220	8	in	in	ADP
ftr-331	220	9	by	by	ADP
ftr-331	220	10	section	section	NOUN
ftr-331	220	11	501(c)(3	501(c)(3	NOUN
ftr-331	220	12	)	)	PUNCT
ftr-331	220	13	and	and	CCONJ
ftr-331	220	14	(	(	PUNCT
ftr-331	220	15	c)(4	c)(4	NUM
ftr-331	220	16	)	)	PUNCT
ftr-331	220	17	organizations	organization	NOUN
ftr-331	220	18	)	)	PUNCT
ftr-331	220	19	.	.	PUNCT
ftr-331	221	1	reg	reg	PROPN
ftr-331	221	2	.	.	PUNCT
ftr-331	222	1	§	§	PROPN
ftr-331	222	2	53.4958	53.4958	NUM
ftr-331	222	3	-	-	SYM
ftr-331	222	4	6	6	NUM
ftr-331	222	5	sets	set	NOUN
ftr-331	222	6	forth	forth	ADV
ftr-331	222	7	a	a	DET
ftr-331	222	8	rebuttable	rebuttable	ADJ
ftr-331	222	9	presumption	presumption	NOUN
ftr-331	222	10	that	that	SCONJ
ftr-331	222	11	a	a	DET
ftr-331	222	12	compensation	compensation	NOUN
ftr-331	222	13	arrangement	arrangement	NOUN
ftr-331	222	14	or	or	CCONJ
ftr-331	222	15	other	other	ADJ
ftr-331	222	16	transaction	transaction	NOUN
ftr-331	222	17	is	be	AUX
ftr-331	222	18	reasonable	reasonable	ADJ
ftr-331	222	19	if	if	SCONJ
ftr-331	222	20	it	it	PRON
ftr-331	222	21	is	be	AUX
ftr-331	222	22	(	(	PUNCT
ftr-331	222	23	1	1	X
ftr-331	222	24	)	)	PUNCT
ftr-331	222	25	approved	approve	VERB
ftr-331	222	26	in	in	ADP
ftr-331	222	27	advance	advance	NOUN
ftr-331	222	28	by	by	ADP
ftr-331	222	29	an	an	DET
ftr-331	222	30	independent	independent	ADJ
ftr-331	222	31	body	body	NOUN
ftr-331	222	32	acting	act	VERB
ftr-331	222	33	for	for	ADP
ftr-331	222	34	the	the	DET
ftr-331	222	35	organization	organization	NOUN
ftr-331	222	36	(	(	PUNCT
ftr-331	222	37	2	2	NUM
ftr-331	222	38	)	)	PUNCT
ftr-331	222	39	that	that	PRON
ftr-331	222	40	obtained	obtain	VERB
ftr-331	222	41	and	and	CCONJ
ftr-331	222	42	relied	rely	VERB
ftr-331	222	43	on	on	ADP
ftr-331	222	44	appropriate	appropriate	ADJ
ftr-331	222	45	comparability	comparability	NOUN
ftr-331	222	46	data	datum	NOUN
ftr-331	222	47	,	,	PUNCT
ftr-331	222	48	and	and	CCONJ
ftr-331	222	49	(	(	PUNCT
ftr-331	222	50	3	3	X
ftr-331	222	51	)	)	PUNCT
ftr-331	222	52	that	that	SCONJ
ftr-331	222	53	the	the	DET
ftr-331	222	54	body	body	NOUN
ftr-331	222	55	adequately	adequately	ADV
ftr-331	222	56	documented	document	VERB
ftr-331	222	57	its	its	PRON
ftr-331	222	58	determination	determination	NOUN
ftr-331	222	59	.	.	PUNCT
ftr-331	223	1	reg	reg	NOUN
ftr-331	223	2	.	.	PUNCT
ftr-331	224	1	§	§	PROPN
ftr-331	224	2	53.4958	53.4958	NUM
ftr-331	224	3	-	-	SYM
ftr-331	224	4	6	6	NUM
ftr-331	224	5	.	.	NOUN
ftr-331	224	6	31	31	NUM
ftr-331	224	7	.	.	PUNCT
ftr-331	225	1	form	form	NOUN
ftr-331	225	2	990	990	NUM
ftr-331	225	3	(	(	PUNCT
ftr-331	225	4	2008	2008	NUM
ftr-331	225	5	)	)	PUNCT
ftr-331	225	6	,	,	PUNCT
ftr-331	225	7	core	core	NOUN
ftr-331	225	8	form	form	NOUN
ftr-331	225	9	,	,	PUNCT
ftr-331	225	10	part	part	NOUN
ftr-331	225	11	vi	vi	PROPN
ftr-331	225	12	(	(	PUNCT
ftr-331	225	13	governance	governance	NOUN
ftr-331	225	14	,	,	PUNCT
ftr-331	225	15	management	management	NOUN
ftr-331	225	16	,	,	PUNCT
ftr-331	225	17	and	and	CCONJ
ftr-331	225	18	disclosure	disclosure	NOUN
ftr-331	225	19	)	)	PUNCT
ftr-331	225	20	,	,	PUNCT
ftr-331	225	21	line	line	NOUN
ftr-331	225	22	10	10	NUM
ftr-331	225	23	.	.	PUNCT
ftr-331	226	1	it	it	PRON
ftr-331	226	2	is	be	AUX
ftr-331	226	3	unfortunate	unfortunate	ADJ
ftr-331	226	4	that	that	SCONJ
ftr-331	226	5	this	this	DET
ftr-331	226	6	question	question	NOUN
ftr-331	226	7	does	do	AUX
ftr-331	226	8	not	not	PART
ftr-331	226	9	allow	allow	VERB
ftr-331	226	10	for	for	ADP
ftr-331	226	11	the	the	DET
ftr-331	226	12	alternative	alternative	NOUN
ftr-331	226	13	of	of	ADP
ftr-331	226	14	review	review	NOUN
ftr-331	226	15	prior	prior	ADV
ftr-331	226	16	to	to	ADP
ftr-331	226	17	filing	filing	NOUN
ftr-331	226	18	by	by	ADP
ftr-331	226	19	a	a	DET
ftr-331	226	20	board	board	NOUN
ftr-331	226	21	committee	committee	NOUN
ftr-331	226	22	,	,	PUNCT
ftr-331	226	23	as	as	SCONJ
ftr-331	226	24	recommended	recommend	VERB
ftr-331	226	25	in	in	ADP
ftr-331	226	26	comments	comment	NOUN
ftr-331	226	27	submitted	submit	VERB
ftr-331	226	28	on	on	ADP
ftr-331	226	29	the	the	DET
ftr-331	226	30	draft	draft	NOUN
ftr-331	226	31	redesign	redesign	NOUN
ftr-331	226	32	.	.	PUNCT
ftr-331	227	1	regrettably	regrettably	ADV
ftr-331	227	2	,	,	PUNCT
ftr-331	227	3	many	many	ADJ
ftr-331	227	4	time	time	NOUN
ftr-331	227	5	-	-	PUNCT
ftr-331	227	6	pressed	press	VERB
ftr-331	227	7	charities	charity	NOUN
ftr-331	227	8	will	will	AUX
ftr-331	227	9	likely	likely	ADV
ftr-331	227	10	prefer	prefer	VERB
ftr-331	227	11	to	to	PART
ftr-331	227	12	file	file	VERB
ftr-331	227	13	under	under	ADP
ftr-331	227	14	an	an	DET
ftr-331	227	15	extension	extension	NOUN
ftr-331	227	16	than	than	ADP
ftr-331	227	17	answer	answer	NOUN
ftr-331	227	18	"	"	PUNCT
ftr-331	227	19	no	no	INTJ
ftr-331	227	20	.	.	PUNCT
ftr-331	227	21	"	"	PUNCT
ftr-331	228	1	[	[	X
ftr-331	228	2	vol	vol	NOUN
ftr-331	228	3	.	.	PUNCT
ftr-331	229	1	12:4194	12:4194	PROPN
ftr-331	229	2	charity	charity	NOUN
ftr-331	229	3	governance	governance	NOUN
ftr-331	229	4	the	the	DET
ftr-331	229	5	board	board	NOUN
ftr-331	229	6	focuses	focus	VERB
ftr-331	229	7	on	on	ADP
ftr-331	229	8	reported	report	VERB
ftr-331	229	9	structures	structure	NOUN
ftr-331	229	10	and	and	CCONJ
ftr-331	229	11	events	event	NOUN
ftr-331	229	12	as	as	SCONJ
ftr-331	229	13	it	it	PRON
ftr-331	229	14	might	might	AUX
ftr-331	229	15	not	not	PART
ftr-331	229	16	have	have	VERB
ftr-331	229	17	in	in	ADP
ftr-331	229	18	the	the	DET
ftr-331	229	19	past	past	NOUN
ftr-331	229	20	.	.	PUNCT
ftr-331	230	1	at	at	ADP
ftr-331	230	2	the	the	DET
ftr-331	230	3	extreme	extreme	NOUN
ftr-331	230	4	,	,	PUNCT
ftr-331	230	5	a	a	DET
ftr-331	230	6	nonprofit	nonprofit	NOUN
ftr-331	230	7	even	even	ADV
ftr-331	230	8	might	might	AUX
ftr-331	230	9	be	be	AUX
ftr-331	230	10	willing	willing	ADJ
ftr-331	230	11	to	to	PART
ftr-331	230	12	forgo	forgo	VERB
ftr-331	230	13	taxexempt	taxexempt	ADJ
ftr-331	230	14	status	status	NOUN
ftr-331	230	15	in	in	ADP
ftr-331	230	16	part	part	NOUN
ftr-331	230	17	to	to	PART
ftr-331	230	18	preserve	preserve	VERB
ftr-331	230	19	the	the	DET
ftr-331	230	20	confidentiality	confidentiality	NOUN
ftr-331	230	21	of	of	ADP
ftr-331	230	22	its	its	PRON
ftr-331	230	23	activities	activity	NOUN
ftr-331	230	24	,	,	PUNCT
ftr-331	230	25	given	give	VERB
ftr-331	230	26	that	that	PRON
ftr-331	230	27	corporate	corporate	ADJ
ftr-331	230	28	income	income	NOUN
ftr-331	230	29	tax	tax	NOUN
ftr-331	230	30	returns	return	NOUN
ftr-331	230	31	are	be	AUX
ftr-331	230	32	not	not	PART
ftr-331	230	33	subject	subject	ADJ
ftr-331	230	34	to	to	ADP
ftr-331	230	35	public	public	ADJ
ftr-331	230	36	disclosure	disclosure	NOUN
ftr-331	230	37	.	.	PUNCT
ftr-331	230	38	"	"	PUNCT
ftr-331	231	1	more	more	ADV
ftr-331	231	2	likely	likely	ADJ
ftr-331	231	3	,	,	PUNCT
ftr-331	231	4	a	a	DET
ftr-331	231	5	nonprofit	nonprofit	NOUN
ftr-331	231	6	might	might	AUX
ftr-331	231	7	use	use	VERB
ftr-331	231	8	a	a	DET
ftr-331	231	9	for	for	ADP
ftr-331	231	10	-	-	PUNCT
ftr-331	231	11	profit	profit	NOUN
ftr-331	231	12	affiliate	affiliate	NOUN
ftr-331	231	13	to	to	PART
ftr-331	231	14	carry	carry	VERB
ftr-331	231	15	out	out	ADP
ftr-331	231	16	charitable	charitable	ADJ
ftr-331	231	17	activities	activity	NOUN
ftr-331	231	18	for	for	ADP
ftr-331	231	19	which	which	PRON
ftr-331	231	20	tax	tax	NOUN
ftr-331	231	21	exemption	exemption	NOUN
ftr-331	231	22	would	would	AUX
ftr-331	231	23	be	be	AUX
ftr-331	231	24	available,34	available,34	NOUN
ftr-331	231	25	especially	especially	ADV
ftr-331	231	26	when	when	SCONJ
ftr-331	231	27	taxable	taxable	ADJ
ftr-331	231	28	profits	profit	NOUN
ftr-331	231	29	are	be	AUX
ftr-331	231	30	expected	expect	VERB
ftr-331	231	31	to	to	PART
ftr-331	231	32	be	be	AUX
ftr-331	231	33	nonexistent	nonexistent	ADJ
ftr-331	231	34	or	or	CCONJ
ftr-331	231	35	low	low	ADJ
ftr-331	231	36	.	.	PUNCT
ftr-331	232	1	while	while	SCONJ
ftr-331	232	2	an	an	DET
ftr-331	232	3	organization	organization	NOUN
ftr-331	232	4	might	might	AUX
ftr-331	232	5	sacrifice	sacrifice	VERB
ftr-331	232	6	some	some	DET
ftr-331	232	7	support	support	NOUN
ftr-331	232	8	(	(	PUNCT
ftr-331	232	9	from	from	ADP
ftr-331	232	10	employees	employee	NOUN
ftr-331	232	11	,	,	PUNCT
ftr-331	232	12	donors	donor	NOUN
ftr-331	232	13	,	,	PUNCT
ftr-331	232	14	or	or	CCONJ
ftr-331	232	15	others	other	NOUN
ftr-331	232	16	)	)	PUNCT
ftr-331	232	17	in	in	ADP
ftr-331	232	18	forgoing	forgo	VERB
ftr-331	232	19	exemption	exemption	NOUN
ftr-331	232	20	,	,	PUNCT
ftr-331	232	21	other	other	ADJ
ftr-331	232	22	advantages	advantage	NOUN
ftr-331	232	23	of	of	ADP
ftr-331	232	24	the	the	DET
ftr-331	232	25	for	for	ADP
ftr-331	232	26	-	-	PUNCT
ftr-331	232	27	profit	profit	NOUN
ftr-331	232	28	form	form	NOUN
ftr-331	232	29	include	include	VERB
ftr-331	232	30	the	the	DET
ftr-331	232	31	ability	ability	NOUN
ftr-331	232	32	to	to	PART
ftr-331	232	33	raise	raise	VERB
ftr-331	232	34	equity	equity	NOUN
ftr-331	232	35	capital	capital	NOUN
ftr-331	232	36	,	,	PUNCT
ftr-331	232	37	avoid	avoid	VERB
ftr-331	232	38	an	an	DET
ftr-331	232	39	irs	irs	PROPN
ftr-331	232	40	inquiry	inquiry	NOUN
ftr-331	232	41	into	into	ADP
ftr-331	232	42	whether	whether	SCONJ
ftr-331	232	43	the	the	DET
ftr-331	232	44	nonprofit	nonprofit	NOUN
ftr-331	232	45	has	have	AUX
ftr-331	232	46	sufficient	sufficient	ADJ
ftr-331	232	47	charitable	charitable	ADJ
ftr-331	232	48	purposes	purpose	NOUN
ftr-331	232	49	,	,	PUNCT
ftr-331	232	50	and	and	CCONJ
ftr-331	232	51	gain	gain	VERB
ftr-331	232	52	some	some	DET
ftr-331	232	53	flexibility	flexibility	NOUN
ftr-331	232	54	in	in	ADP
ftr-331	232	55	providing	provide	VERB
ftr-331	232	56	levels	level	NOUN
ftr-331	232	57	and	and	CCONJ
ftr-331	232	58	types	type	NOUN
ftr-331	232	59	of	of	ADP
ftr-331	232	60	compensation.35	compensation.35	PROPN
ftr-331	232	61	i.	i.	PROPN
ftr-331	232	62	regulatory	regulatory	ADJ
ftr-331	232	63	registration	registration	NOUN
ftr-331	232	64	and	and	CCONJ
ftr-331	232	65	reporting	report	VERB
ftr-331	232	66	this	this	DET
ftr-331	232	67	part	part	NOUN
ftr-331	232	68	examines	examine	VERB
ftr-331	232	69	filings	filing	NOUN
ftr-331	232	70	received	receive	VERB
ftr-331	232	71	by	by	ADP
ftr-331	232	72	nonprofit	nonprofit	ADJ
ftr-331	232	73	regulators	regulator	NOUN
ftr-331	232	74	.	.	PUNCT
ftr-331	233	1	the	the	DET
ftr-331	233	2	discussion	discussion	NOUN
ftr-331	233	3	in	in	ADP
ftr-331	233	4	part	part	NOUN
ftr-331	233	5	iv	iv	NOUN
ftr-331	233	6	of	of	ADP
ftr-331	233	7	public	public	ADJ
ftr-331	233	8	disclosure	disclosure	NOUN
ftr-331	233	9	includes	include	VERB
ftr-331	233	10	the	the	DET
ftr-331	233	11	transparency	transparency	NOUN
ftr-331	233	12	of	of	ADP
ftr-331	233	13	enforcement	enforcement	NOUN
ftr-331	233	14	actions	action	NOUN
ftr-331	233	15	by	by	ADP
ftr-331	233	16	the	the	DET
ftr-331	233	17	regulators	regulator	NOUN
ftr-331	233	18	.	.	PUNCT
ftr-331	234	1	a.	a.	NOUN
ftr-331	234	2	state	state	NOUN
ftr-331	234	3	registries	registry	NOUN
ftr-331	234	4	:	:	PUNCT
ftr-331	234	5	constitutional	constitutional	ADJ
ftr-331	234	6	limits	limit	NOUN
ftr-331	234	7	on	on	ADP
ftr-331	234	8	state	state	NOUN
ftr-331	234	9	regulation	regulation	NOUN
ftr-331	234	10	of	of	ADP
ftr-331	234	11	fundraising	fundraise	VERB
ftr-331	234	12	a	a	DET
ftr-331	234	13	nonprofit	nonprofit	ADJ
ftr-331	234	14	corporation	corporation	NOUN
ftr-331	234	15	typically	typically	ADV
ftr-331	234	16	obtains	obtain	VERB
ftr-331	234	17	its	its	PRON
ftr-331	234	18	certificate	certificate	NOUN
ftr-331	234	19	of	of	ADP
ftr-331	234	20	incorporation	incorporation	NOUN
ftr-331	234	21	from	from	ADP
ftr-331	234	22	the	the	DET
ftr-331	234	23	state	state	NOUN
ftr-331	234	24	secretary	secretary	PROPN
ftr-331	234	25	of	of	ADP
ftr-331	234	26	state	state	NOUN
ftr-331	234	27	and	and	CCONJ
ftr-331	234	28	makes	make	VERB
ftr-331	234	29	annual	annual	ADJ
ftr-331	234	30	filings	filing	NOUN
ftr-331	234	31	with	with	ADP
ftr-331	234	32	that	that	DET
ftr-331	234	33	office	office	NOUN
ftr-331	234	34	.	.	PUNCT
ftr-331	235	1	outside	outside	ADP
ftr-331	235	2	the	the	DET
ftr-331	235	3	well	well	ADV
ftr-331	235	4	-	-	PUNCT
ftr-331	235	5	regulated	regulate	VERB
ftr-331	235	6	area	area	NOUN
ftr-331	235	7	of	of	ADP
ftr-331	235	8	charitable	charitable	ADJ
ftr-331	235	9	solicitation	solicitation	NOUN
ftr-331	235	10	,	,	PUNCT
ftr-331	235	11	described	describe	VERB
ftr-331	235	12	below	below	ADV
ftr-331	235	13	,	,	PUNCT
ftr-331	235	14	marion	marion	PROPN
ftr-331	235	15	fremont	fremont	PROPN
ftr-331	235	16	-	-	PUNCT
ftr-331	235	17	smith	smith	PROPN
ftr-331	235	18	's	's	PART
ftr-331	235	19	comprehensive	comprehensive	ADJ
ftr-331	235	20	survey	survey	NOUN
ftr-331	235	21	chronicles	chronicle	NOUN
ftr-331	235	22	32	32	NUM
ftr-331	235	23	.	.	PUNCT
ftr-331	236	1	a	a	DET
ftr-331	236	2	charity	charity	NOUN
ftr-331	236	3	might	might	AUX
ftr-331	236	4	be	be	AUX
ftr-331	236	5	expected	expect	VERB
ftr-331	236	6	to	to	PART
ftr-331	236	7	have	have	VERB
ftr-331	236	8	to	to	PART
ftr-331	236	9	ensure	ensure	VERB
ftr-331	236	10	that	that	SCONJ
ftr-331	236	11	it	it	PRON
ftr-331	236	12	preserves	preserve	VERB
ftr-331	236	13	its	its	PRON
ftr-331	236	14	tax	tax	NOUN
ftr-331	236	15	exemption	exemption	NOUN
ftr-331	236	16	,	,	PUNCT
ftr-331	236	17	but	but	CCONJ
ftr-331	236	18	a	a	DET
ftr-331	236	19	charity	charity	NOUN
ftr-331	236	20	may	may	AUX
ftr-331	236	21	relinquish	relinquish	VERB
ftr-331	236	22	tax	tax	NOUN
ftr-331	236	23	exemption	exemption	NOUN
ftr-331	236	24	"	"	PUNCT
ftr-331	236	25	so	so	ADV
ftr-331	236	26	long	long	ADV
ftr-331	236	27	as	as	SCONJ
ftr-331	236	28	the	the	DET
ftr-331	236	29	charitable	charitable	ADJ
ftr-331	236	30	organization	organization	NOUN
ftr-331	236	31	's	's	PART
ftr-331	236	32	fiduciaries	fiduciary	NOUN
ftr-331	236	33	can	can	AUX
ftr-331	236	34	demonstrate	demonstrate	VERB
ftr-331	236	35	that	that	SCONJ
ftr-331	236	36	they	they	PRON
ftr-331	236	37	made	make	VERB
ftr-331	236	38	a	a	DET
ftr-331	236	39	good	good	ADJ
ftr-331	236	40	faith	faith	NOUN
ftr-331	236	41	determination	determination	NOUN
ftr-331	236	42	that	that	SCONJ
ftr-331	236	43	loss	loss	NOUN
ftr-331	236	44	of	of	ADP
ftr-331	236	45	exemption	exemption	NOUN
ftr-331	236	46	was	be	AUX
ftr-331	236	47	in	in	ADP
ftr-331	236	48	the	the	DET
ftr-331	236	49	best	good	ADJ
ftr-331	236	50	interests	interest	NOUN
ftr-331	236	51	of	of	ADP
ftr-331	236	52	the	the	DET
ftr-331	236	53	organization	organization	NOUN
ftr-331	236	54	.	.	PUNCT
ftr-331	236	55	"	"	PUNCT
ftr-331	237	1	marion	marion	PROPN
ftr-331	237	2	r.	r.	PROPN
ftr-331	237	3	fremont	fremont	PROPN
ftr-331	237	4	-	-	PUNCT
ftr-331	237	5	smith	smith	PROPN
ftr-331	237	6	,	,	PUNCT
ftr-331	237	7	relinquishing	relinquish	VERB
ftr-331	237	8	tax	tax	NOUN
ftr-331	237	9	exemption	exemption	NOUN
ftr-331	237	10	:	:	PUNCT
ftr-331	237	11	state	state	NOUN
ftr-331	237	12	and	and	CCONJ
ftr-331	237	13	federal	federal	ADJ
ftr-331	237	14	constraints	constraint	NOUN
ftr-331	237	15	,	,	PUNCT
ftr-331	237	16	presented	present	VERB
ftr-331	237	17	at	at	ADP
ftr-331	237	18	the	the	DET
ftr-331	237	19	nonprofit	nonprofit	PROPN
ftr-331	237	20	forum	forum	PROPN
ftr-331	237	21	,	,	PUNCT
ftr-331	237	22	new	new	PROPN
ftr-331	237	23	york	york	PROPN
ftr-331	237	24	city	city	PROPN
ftr-331	237	25	(	(	PUNCT
ftr-331	237	26	oct	oct	PROPN
ftr-331	237	27	.	.	PROPN
ftr-331	237	28	16	16	NUM
ftr-331	237	29	,	,	PUNCT
ftr-331	237	30	1991	1991	NUM
ftr-331	237	31	)	)	PUNCT
ftr-331	237	32	.	.	PUNCT
ftr-331	238	1	33	33	NUM
ftr-331	238	2	.	.	PUNCT
ftr-331	238	3	compare	compare	VERB
ftr-331	238	4	the	the	DET
ftr-331	238	5	new	new	ADJ
ftr-331	238	6	requirement	requirement	NOUN
ftr-331	238	7	that	that	SCONJ
ftr-331	238	8	forms	form	VERB
ftr-331	238	9	990	990	NUM
ftr-331	238	10	-	-	PUNCT
ftr-331	238	11	t	t	NOUN
ftr-331	238	12	,	,	PUNCT
ftr-331	238	13	on	on	ADP
ftr-331	238	14	which	which	PRON
ftr-331	238	15	an	an	DET
ftr-331	238	16	exempt	exempt	ADJ
ftr-331	238	17	organization	organization	NOUN
ftr-331	238	18	reports	report	VERB
ftr-331	238	19	its	its	PRON
ftr-331	238	20	unrelated	unrelated	ADJ
ftr-331	238	21	business	business	NOUN
ftr-331	238	22	taxable	taxable	ADJ
ftr-331	238	23	income	income	NOUN
ftr-331	238	24	,	,	PUNCT
ftr-331	238	25	are	be	AUX
ftr-331	238	26	now	now	ADV
ftr-331	238	27	subject	subject	ADJ
ftr-331	238	28	to	to	ADP
ftr-331	238	29	public	public	ADJ
ftr-331	238	30	disclosure	disclosure	NOUN
ftr-331	238	31	.	.	PUNCT
ftr-331	239	1	see	see	VERB
ftr-331	239	2	infra	infra	NOUN
ftr-331	239	3	part	part	NOUN
ftr-331	239	4	ill	ill	ADJ
ftr-331	239	5	.	.	PUNCT
ftr-331	240	1	34	34	NUM
ftr-331	240	2	.	.	PUNCT
ftr-331	241	1	this	this	DET
ftr-331	241	2	topic	topic	NOUN
ftr-331	241	3	was	be	AUX
ftr-331	241	4	the	the	DET
ftr-331	241	5	subject	subject	NOUN
ftr-331	241	6	of	of	ADP
ftr-331	241	7	an	an	DET
ftr-331	241	8	emerging	emerge	VERB
ftr-331	241	9	issues	issue	NOUN
ftr-331	241	10	in	in	ADP
ftr-331	241	11	philanthropy	philanthropy	ADJ
ftr-331	241	12	seminar	seminar	NOUN
ftr-331	241	13	,	,	PUNCT
ftr-331	241	14	sponsored	sponsor	VERB
ftr-331	241	15	jointly	jointly	ADV
ftr-331	241	16	by	by	ADP
ftr-331	241	17	the	the	DET
ftr-331	241	18	urban	urban	PROPN
ftr-331	241	19	institute	institute	PROPN
ftr-331	241	20	's	's	PART
ftr-331	241	21	center	center	NOUN
ftr-331	241	22	on	on	ADP
ftr-331	241	23	nonprofits	nonprofit	NOUN
ftr-331	241	24	and	and	CCONJ
ftr-331	241	25	philanthropy	philanthropy	NOUN
ftr-331	241	26	and	and	CCONJ
ftr-331	241	27	by	by	ADP
ftr-331	241	28	harvard	harvard	PROPN
ftr-331	241	29	university	university	PROPN
ftr-331	241	30	's	's	PART
ftr-331	241	31	hauser	hauser	PROPN
ftr-331	241	32	center	center	PROPN
ftr-331	241	33	for	for	ADP
ftr-331	241	34	.	.	PUNCT
ftr-331	242	1	nonprofit	nonprofit	ADJ
ftr-331	242	2	organizations	organization	NOUN
ftr-331	242	3	(	(	PUNCT
ftr-331	242	4	cambridge	cambridge	PROPN
ftr-331	242	5	,	,	PUNCT
ftr-331	242	6	mass	mass	PROPN
ftr-331	242	7	.	.	PROPN
ftr-331	242	8	,	,	PUNCT
ftr-331	242	9	nov	nov	PROPN
ftr-331	242	10	.	.	PROPN
ftr-331	242	11	30	30	NUM
ftr-331	242	12	,	,	PUNCT
ftr-331	242	13	2000	2000	NUM
ftr-331	242	14	)	)	PUNCT
ftr-331	242	15	.	.	PUNCT
ftr-331	243	1	35	35	NUM
ftr-331	243	2	.	.	PUNCT
ftr-331	244	1	see	see	VERB
ftr-331	244	2	c.	c.	PROPN
ftr-331	244	3	eugene	eugene	PROPN
ftr-331	244	4	steuerle	steuerle	PROPN
ftr-331	244	5	,	,	PUNCT
ftr-331	244	6	when	when	SCONJ
ftr-331	244	7	nonprofits	nonprofit	NOUN
ftr-331	244	8	conduct	conduct	VERB
ftr-331	244	9	exempt	exempt	ADJ
ftr-331	244	10	activities	activity	NOUN
ftr-331	244	11	as	as	ADP
ftr-331	244	12	taxable	taxable	ADJ
ftr-331	244	13	enterprises	enterprise	NOUN
ftr-331	244	14	,	,	PUNCT
ftr-331	244	15	emerging	emerge	VERB
ftr-331	244	16	issues	issue	NOUN
ftr-331	244	17	in	in	ADP
ftr-331	244	18	philanthropy	philanthropy	ADJ
ftr-331	244	19	seminar	seminar	NOUN
ftr-331	244	20	no	no	NOUN
ftr-331	244	21	.	.	NOUN
ftr-331	244	22	4	4	NUM
ftr-331	244	23	,	,	PUNCT
ftr-331	244	24	the	the	DET
ftr-331	244	25	urban	urban	PROPN
ftr-331	244	26	institute	institute	PROPN
ftr-331	244	27	and	and	CCONJ
ftr-331	244	28	the	the	DET
ftr-331	244	29	hauser	hauser	PROPN
ftr-331	244	30	center	center	PROPN
ftr-331	244	31	for	for	ADP
ftr-331	244	32	nonprofit	nonprofit	ADJ
ftr-331	244	33	organizations	organization	NOUN
ftr-331	244	34	,	,	PUNCT
ftr-331	244	35	http://www.urban.org/url.cfm?id=310254	http://www.urban.org/url.cfm?id=310254	NOUN
ftr-331	244	36	.	.	PUNCT
ftr-331	245	1	1952012	1952012	NUM
ftr-331	245	2	]	]	PUNCT
ftr-331	245	3	florida	florida	PROPN
ftr-331	245	4	tax	tax	PROPN
ftr-331	245	5	review	review	NOUN
ftr-331	245	6	the	the	DET
ftr-331	245	7	development	development	NOUN
ftr-331	245	8	but	but	CCONJ
ftr-331	245	9	lamentably	lamentably	ADV
ftr-331	245	10	limited	limited	ADJ
ftr-331	245	11	extent	extent	NOUN
ftr-331	245	12	of	of	ADP
ftr-331	245	13	attorney	attorney	NOUN
ftr-331	245	14	general	general	ADJ
ftr-331	245	15	registration	registration	NOUN
ftr-331	245	16	and	and	CCONJ
ftr-331	245	17	annual	annual	ADJ
ftr-331	245	18	filing	filing	NOUN
ftr-331	245	19	(	(	PUNCT
ftr-331	245	20	seven	seven	NUM
ftr-331	245	21	states).36	states).36	NOUN
ftr-331	245	22	(	(	PUNCT
ftr-331	245	23	fremont	fremont	PROPN
ftr-331	245	24	-	-	PUNCT
ftr-331	245	25	smith	smith	PROPN
ftr-331	245	26	separately	separately	ADV
ftr-331	245	27	found	find	VERB
ftr-331	245	28	that	that	SCONJ
ftr-331	245	29	in	in	ADP
ftr-331	245	30	four	four	NUM
ftr-331	245	31	states	state	NOUN
ftr-331	245	32	the	the	DET
ftr-331	245	33	attorney	attorney	NOUN
ftr-331	245	34	general	general	NOUN
ftr-331	245	35	must	must	AUX
ftr-331	245	36	be	be	AUX
ftr-331	245	37	notified	notify	VERB
ftr-331	245	38	when	when	SCONJ
ftr-331	245	39	the	the	DET
ftr-331	245	40	nonprofit	nonprofit	NOUN
ftr-331	245	41	seeks	seek	VERB
ftr-331	245	42	tax	tax	NOUN
ftr-331	245	43	-	-	PUNCT
ftr-331	245	44	exemption.37	exemption.37	NOUN
ftr-331	245	45	)	)	PUNCT
ftr-331	245	46	in	in	ADP
ftr-331	245	47	2011	2011	NUM
ftr-331	245	48	,	,	PUNCT
ftr-331	245	49	the	the	DET
ftr-331	245	50	uniform	uniform	PROPN
ftr-331	245	51	law	law	PROPN
ftr-331	245	52	commission	commission	NOUN
ftr-331	245	53	adopted	adopt	VERB
ftr-331	245	54	a	a	DET
ftr-331	245	55	"	"	PUNCT
ftr-331	245	56	model	model	NOUN
ftr-331	245	57	protection	protection	NOUN
ftr-331	245	58	of	of	ADP
ftr-331	245	59	charitable	charitable	ADJ
ftr-331	245	60	assets	asset	NOUN
ftr-331	245	61	act	act	NOUN
ftr-331	245	62	;	;	PUNCT
ftr-331	245	63	"	"	PUNCT
ftr-331	245	64	the	the	DET
ftr-331	245	65	project	project	NOUN
ftr-331	245	66	addresses	address	VERB
ftr-331	245	67	the	the	DET
ftr-331	245	68	authority	authority	NOUN
ftr-331	245	69	of	of	ADP
ftr-331	245	70	state	state	NOUN
ftr-331	245	71	attorneys	attorney	NOUN
ftr-331	245	72	general	general	ADJ
ftr-331	245	73	to	to	PART
ftr-331	245	74	protect	protect	VERB
ftr-331	245	75	charitable	charitable	ADJ
ftr-331	245	76	assets	asset	NOUN
ftr-331	245	77	,	,	PUNCT
ftr-331	245	78	to	to	PART
ftr-331	245	79	require	require	VERB
ftr-331	245	80	annual	annual	ADJ
ftr-331	245	81	filing	filing	NOUN
ftr-331	245	82	and	and	CCONJ
ftr-331	245	83	notice	notice	NOUN
ftr-331	245	84	of	of	ADP
ftr-331	245	85	specified	specified	ADJ
ftr-331	245	86	"	"	PUNCT
ftr-331	245	87	life	life	NOUN
ftr-331	245	88	-	-	PUNCT
ftr-331	245	89	events	event	NOUN
ftr-331	245	90	,	,	PUNCT
ftr-331	245	91	"	"	PUNCT
ftr-331	245	92	and	and	CCONJ
ftr-331	245	93	to	to	PART
ftr-331	245	94	cooperate	cooperate	VERB
ftr-331	245	95	in	in	ADP
ftr-331	245	96	interstate	interstate	ADJ
ftr-331	245	97	and	and	CCONJ
ftr-331	245	98	multi	multi	ADJ
ftr-331	245	99	-	-	ADJ
ftr-331	245	100	state	state	ADJ
ftr-331	245	101	cases	case	NOUN
ftr-331	245	102	and	and	CCONJ
ftr-331	245	103	with	with	ADP
ftr-331	245	104	the	the	DET
ftr-331	245	105	irs.3	irs.3	PROPN
ftr-331	245	106	8	8	NUM
ftr-331	245	107	most	most	ADJ
ftr-331	245	108	state	state	NOUN
ftr-331	245	109	oversight	oversight	NOUN
ftr-331	245	110	of	of	ADP
ftr-331	245	111	charity	charity	NOUN
ftr-331	245	112	deals	deal	NOUN
ftr-331	245	113	with	with	ADP
ftr-331	245	114	the	the	DET
ftr-331	245	115	solicitation	solicitation	NOUN
ftr-331	245	116	of	of	ADP
ftr-331	245	117	contributions	contribution	NOUN
ftr-331	245	118	.	.	PUNCT
ftr-331	246	1	by	by	ADP
ftr-331	246	2	the	the	DET
ftr-331	246	3	mid-1960s	mid-1960	NOUN
ftr-331	246	4	and	and	CCONJ
ftr-331	246	5	1970s	1970	NOUN
ftr-331	246	6	,	,	PUNCT
ftr-331	246	7	the	the	DET
ftr-331	246	8	desire	desire	NOUN
ftr-331	246	9	to	to	PART
ftr-331	246	10	protect	protect	VERB
ftr-331	246	11	charities	charity	NOUN
ftr-331	246	12	from	from	ADP
ftr-331	246	13	"	"	PUNCT
ftr-331	246	14	wasting	waste	VERB
ftr-331	246	15	"	"	PUNCT
ftr-331	246	16	resources	resource	NOUN
ftr-331	246	17	on	on	ADP
ftr-331	246	18	fundraising	fundraise	VERB
ftr-331	246	19	led	lead	VERB
ftr-331	246	20	a	a	DET
ftr-331	246	21	total	total	NOUN
ftr-331	246	22	of	of	ADP
ftr-331	246	23	twenty	twenty	NUM
ftr-331	246	24	-	-	PUNCT
ftr-331	246	25	six	six	NUM
ftr-331	246	26	states	state	NOUN
ftr-331	246	27	and	and	CCONJ
ftr-331	246	28	countless	countless	ADJ
ftr-331	246	29	municipalities	municipality	NOUN
ftr-331	246	30	to	to	PART
ftr-331	246	31	regulate	regulate	VERB
ftr-331	246	32	fundraising	fundraising	NOUN
ftr-331	246	33	;	;	PUNCT
ftr-331	246	34	some	some	DET
ftr-331	246	35	even	even	ADV
ftr-331	246	36	imposed	impose	VERB
ftr-331	246	37	ceilings	ceiling	NOUN
ftr-331	246	38	on	on	ADP
ftr-331	246	39	the	the	DET
ftr-331	246	40	percentage	percentage	NOUN
ftr-331	246	41	of	of	ADP
ftr-331	246	42	annual	annual	ADJ
ftr-331	246	43	revenues	revenue	NOUN
ftr-331	246	44	that	that	PRON
ftr-331	246	45	could	could	AUX
ftr-331	246	46	be	be	AUX
ftr-331	246	47	spent	spend	VERB
ftr-331	246	48	on	on	ADP
ftr-331	246	49	fundraising	fundraise	VERB
ftr-331	246	50	expenses.39	expenses.39	NOUN
ftr-331	246	51	in	in	ADP
ftr-331	246	52	the	the	DET
ftr-331	246	53	1980s	1980	NOUN
ftr-331	246	54	,	,	PUNCT
ftr-331	246	55	however	however	ADV
ftr-331	246	56	,	,	PUNCT
ftr-331	246	57	a	a	DET
ftr-331	246	58	trio	trio	NOUN
ftr-331	246	59	of	of	ADP
ftr-331	246	60	supreme	supreme	PROPN
ftr-331	246	61	court	court	PROPN
ftr-331	246	62	decisions	decision	NOUN
ftr-331	246	63	blocked	block	VERB
ftr-331	246	64	these	these	DET
ftr-331	246	65	restrictions	restriction	NOUN
ftr-331	246	66	on	on	ADP
ftr-331	246	67	first	first	ADJ
ftr-331	246	68	amendment	amendment	NOUN
ftr-331	246	69	free	free	ADJ
ftr-331	246	70	-	-	PUNCT
ftr-331	246	71	speech	speech	NOUN
ftr-331	246	72	grounds	ground	NOUN
ftr-331	246	73	.	.	PUNCT
ftr-331	247	1	40	40	NUM
ftr-331	247	2	to	to	ADP
ftr-331	247	3	the	the	DET
ftr-331	247	4	court	court	NOUN
ftr-331	247	5	,	,	PUNCT
ftr-331	247	6	procrustean	procrustean	ADJ
ftr-331	247	7	percentage	percentage	NOUN
ftr-331	247	8	limits	limit	NOUN
ftr-331	247	9	on	on	ADP
ftr-331	247	10	fundraising	fundraise	VERB
ftr-331	247	11	disproportionately	disproportionately	ADV
ftr-331	247	12	impact	impact	VERB
ftr-331	247	13	new	new	ADJ
ftr-331	247	14	charities	charity	NOUN
ftr-331	247	15	(	(	PUNCT
ftr-331	247	16	with	with	ADP
ftr-331	247	17	low	low	ADJ
ftr-331	247	18	name	name	NOUN
ftr-331	247	19	recognition	recognition	NOUN
ftr-331	247	20	and	and	CCONJ
ftr-331	247	21	no	no	DET
ftr-331	247	22	established	establish	VERB
ftr-331	247	23	donor	donor	NOUN
ftr-331	247	24	base	base	NOUN
ftr-331	247	25	)	)	PUNCT
ftr-331	247	26	and	and	CCONJ
ftr-331	247	27	unpopular	unpopular	ADJ
ftr-331	247	28	causes	cause	NOUN
ftr-331	247	29	(	(	PUNCT
ftr-331	247	30	which	which	PRON
ftr-331	247	31	require	require	VERB
ftr-331	247	32	a	a	DET
ftr-331	247	33	greater	great	ADJ
ftr-331	247	34	expenditure	expenditure	NOUN
ftr-331	247	35	to	to	PART
ftr-331	247	36	raise	raise	VERB
ftr-331	247	37	a	a	DET
ftr-331	247	38	dollar	dollar	NOUN
ftr-331	247	39	)	)	PUNCT
ftr-331	247	40	.	.	PUNCT
ftr-331	248	1	states	state	NOUN
ftr-331	248	2	may	may	AUX
ftr-331	248	3	punish	punish	VERB
ftr-331	248	4	fraudulent	fraudulent	ADJ
ftr-331	248	5	fundraising	fundraising	NOUN
ftr-331	248	6	speech	speech	NOUN
ftr-331	248	7	after	after	ADP
ftr-331	248	8	the	the	DET
ftr-331	248	9	fact	fact	NOUN
ftr-331	248	10	,	,	PUNCT
ftr-331	248	11	but	but	CCONJ
ftr-331	248	12	,	,	PUNCT
ftr-331	248	13	as	as	SCONJ
ftr-331	248	14	the	the	DET
ftr-331	248	15	court	court	NOUN
ftr-331	248	16	more	more	ADV
ftr-331	248	17	recently	recently	ADV
ftr-331	248	18	confirmed	confirm	VERB
ftr-331	248	19	,	,	PUNCT
ftr-331	248	20	regulatory	regulatory	ADJ
ftr-331	248	21	approaches	approach	NOUN
ftr-331	248	22	seeking	seek	VERB
ftr-331	248	23	to	to	PART
ftr-331	248	24	equate	equate	VERB
ftr-331	248	25	fraud	fraud	NOUN
ftr-331	248	26	with	with	ADP
ftr-331	248	27	fundraising	fundraising	NOUN
ftr-331	248	28	efficiency	efficiency	NOUN
ftr-331	248	29	are	be	AUX
ftr-331	248	30	invalid.4	invalid.4	PROPN
ftr-331	248	31	1	1	NUM
ftr-331	248	32	conceding	concede	VERB
ftr-331	248	33	their	their	PRON
ftr-331	248	34	inability	inability	NOUN
ftr-331	248	35	to	to	PART
ftr-331	248	36	mandate	mandate	VERB
ftr-331	248	37	fundraising	fundraising	NOUN
ftr-331	248	38	limits	limit	NOUN
ftr-331	248	39	,	,	PUNCT
ftr-331	248	40	the	the	DET
ftr-331	248	41	states	state	NOUN
ftr-331	248	42	have	have	AUX
ftr-331	248	43	concentrated	concentrate	VERB
ftr-331	248	44	their	their	PRON
ftr-331	248	45	efforts	effort	NOUN
ftr-331	248	46	on	on	ADP
ftr-331	248	47	requiring	require	VERB
ftr-331	248	48	charities	charity	NOUN
ftr-331	248	49	to	to	PART
ftr-331	248	50	increase	increase	VERB
ftr-331	248	51	public	public	ADJ
ftr-331	248	52	disclosure	disclosure	NOUN
ftr-331	248	53	using	use	VERB
ftr-331	248	54	standardized	standardized	ADJ
ftr-331	248	55	forms	form	NOUN
ftr-331	248	56	.	.	PUNCT
ftr-331	249	1	almost	almost	ADV
ftr-331	249	2	all	all	DET
ftr-331	249	3	the	the	DET
ftr-331	249	4	states	state	NOUN
ftr-331	249	5	require	require	VERB
ftr-331	249	6	registration	registration	NOUN
ftr-331	249	7	;	;	PUNCT
ftr-331	249	8	a	a	DET
ftr-331	249	9	charity	charity	NOUN
ftr-331	249	10	soliciting	soliciting	NOUN
ftr-331	249	11	in	in	ADP
ftr-331	249	12	many	many	ADJ
ftr-331	249	13	states	state	NOUN
ftr-331	249	14	will	will	AUX
ftr-331	249	15	welcome	welcome	VERB
ftr-331	249	16	the	the	DET
ftr-331	249	17	uniform	uniform	ADJ
ftr-331	249	18	registration	registration	NOUN
ftr-331	249	19	statement	statement	NOUN
ftr-331	249	20	accepted	accept	VERB
ftr-331	249	21	in	in	ADP
ftr-331	249	22	most	most	ADJ
ftr-331	249	23	states	state	NOUN
ftr-331	249	24	requiring	require	VERB
ftr-331	249	25	registration.42	registration.42	NOUN
ftr-331	249	26	36	36	NUM
ftr-331	249	27	.	.	PUNCT
ftr-331	250	1	fremont	fremont	PROPN
ftr-331	250	2	-	-	PUNCT
ftr-331	250	3	smith	smith	PROPN
ftr-331	250	4	identifies	identify	VERB
ftr-331	250	5	new	new	PROPN
ftr-331	250	6	york	york	PROPN
ftr-331	250	7	,	,	PUNCT
ftr-331	250	8	california	california	PROPN
ftr-331	250	9	,	,	PUNCT
ftr-331	250	10	massachusetts	massachusetts	PROPN
ftr-331	250	11	,	,	PUNCT
ftr-331	250	12	ohio	ohio	PROPN
ftr-331	250	13	,	,	PUNCT
ftr-331	250	14	illinois	illinois	PROPN
ftr-331	250	15	,	,	PUNCT
ftr-331	250	16	minnesota	minnesota	PROPN
ftr-331	250	17	,	,	PUNCT
ftr-331	250	18	and	and	CCONJ
ftr-331	250	19	new	new	PROPN
ftr-331	250	20	hampshire	hampshire	PROPN
ftr-331	250	21	.	.	PUNCT
ftr-331	251	1	marion	marion	PROPN
ftr-331	251	2	r.	r.	PROPN
ftr-331	251	3	fremont	fremont	PROPN
ftr-331	251	4	-	-	PUNCT
ftr-331	251	5	smith	smith	PROPN
ftr-331	251	6	,	,	PUNCT
ftr-331	251	7	governing	govern	VERB
ftr-331	251	8	nonprofit	nonprofit	ADJ
ftr-331	251	9	organizations	organization	NOUN
ftr-331	251	10	:	:	PUNCT
ftr-331	251	11	federal	federal	ADJ
ftr-331	251	12	and	and	CCONJ
ftr-331	251	13	state	state	NOUN
ftr-331	251	14	law	law	NOUN
ftr-331	251	15	and	and	CCONJ
ftr-331	251	16	regulation	regulation	NOUN
ftr-331	251	17	315	315	NUM
ftr-331	251	18	-	-	SYM
ftr-331	251	19	17	17	NUM
ftr-331	251	20	(	(	PUNCT
ftr-331	251	21	2004	2004	NUM
ftr-331	251	22	)	)	PUNCT
ftr-331	252	1	[	[	X
ftr-331	252	2	hereinafter	hereinafter	NOUN
ftr-331	252	3	freemont	freemont	NOUN
ftr-331	252	4	-	-	PUNCT
ftr-331	252	5	smith	smith	PROPN
ftr-331	252	6	,	,	PUNCT
ftr-331	252	7	governing	govern	VERB
ftr-331	252	8	]	]	PUNCT
ftr-331	252	9	.	.	PUNCT
ftr-331	253	1	37	37	NUM
ftr-331	253	2	.	.	PUNCT
ftr-331	254	1	i	i	PRON
ftr-331	254	2	d.	d.	PROPN
ftr-331	254	3	at	at	ADP
ftr-331	254	4	317	317	NUM
ftr-331	254	5	(	(	PUNCT
ftr-331	254	6	identifying	identify	VERB
ftr-331	254	7	california	california	PROPN
ftr-331	254	8	,	,	PUNCT
ftr-331	254	9	mississippi	mississippi	PROPN
ftr-331	254	10	,	,	PUNCT
ftr-331	254	11	minnesota	minnesota	PROPN
ftr-331	254	12	and	and	CCONJ
ftr-331	254	13	oregon	oregon	PROPN
ftr-331	254	14	)	)	PUNCT
ftr-331	254	15	.	.	PUNCT
ftr-331	255	1	38	38	NUM
ftr-331	255	2	.	.	PUNCT
ftr-331	256	1	see	see	VERB
ftr-331	256	2	uniform	uniform	PROPN
ftr-331	256	3	law	law	PROPN
ftr-331	256	4	commission	commission	PROPN
ftr-331	256	5	,	,	PUNCT
ftr-331	256	6	http://www.uniformlaws.org/	http://www.uniformlaws.org/	ADJ
ftr-331	256	7	committee.aspx?title=protection%200fo2ocharitable%2assets%2oact	committee.aspx?title=protection%200fo2ocharitable%2assets%2oact	NOUN
ftr-331	256	8	.	.	PROPN
ftr-331	257	1	39	39	NUM
ftr-331	257	2	.	.	PUNCT
ftr-331	258	1	see	see	VERB
ftr-331	258	2	fremont	fremont	PROPN
ftr-331	258	3	-	-	PUNCT
ftr-331	258	4	smith	smith	PROPN
ftr-331	258	5	,	,	PUNCT
ftr-331	258	6	governing	governing	NOUN
ftr-331	258	7	,	,	PUNCT
ftr-331	258	8	supra	supra	PROPN
ftr-331	258	9	note	note	PROPN
ftr-331	258	10	36	36	NUM
ftr-331	258	11	,	,	PUNCT
ftr-331	258	12	at	at	ADP
ftr-331	258	13	370	370	NUM
ftr-331	258	14	.	.	PUNCT
ftr-331	258	15	40	40	NUM
ftr-331	258	16	.	.	PUNCT
ftr-331	259	1	riley	riley	PROPN
ftr-331	259	2	v.	v.	PROPN
ftr-331	259	3	national	national	PROPN
ftr-331	259	4	federation	federation	PROPN
ftr-331	259	5	of	of	ADP
ftr-331	259	6	the	the	DET
ftr-331	259	7	blind	blind	NOUN
ftr-331	259	8	of	of	ADP
ftr-331	259	9	north	north	PROPN
ftr-331	259	10	carolina	carolina	PROPN
ftr-331	259	11	,	,	PUNCT
ftr-331	259	12	inc	inc	PROPN
ftr-331	259	13	.	.	PROPN
ftr-331	259	14	,	,	PUNCT
ftr-331	259	15	487	487	NUM
ftr-331	259	16	u.s	u.s	PROPN
ftr-331	259	17	.	.	PROPN
ftr-331	259	18	781	781	NUM
ftr-331	259	19	(	(	PUNCT
ftr-331	259	20	1988	1988	NUM
ftr-331	259	21	)	)	PUNCT
ftr-331	259	22	;	;	PUNCT
ftr-331	259	23	maryland	maryland	PROPN
ftr-331	259	24	v.	v.	PROPN
ftr-331	259	25	joseph	joseph	PROPN
ftr-331	259	26	h.	h.	PROPN
ftr-331	259	27	munson	munson	PROPN
ftr-331	259	28	co.	co.	PROPN
ftr-331	259	29	,	,	PUNCT
ftr-331	259	30	467	467	NUM
ftr-331	259	31	u.s	u.s	PROPN
ftr-331	259	32	.	.	PROPN
ftr-331	259	33	947	947	NUM
ftr-331	259	34	(	(	PUNCT
ftr-331	259	35	1984	1984	NUM
ftr-331	259	36	)	)	PUNCT
ftr-331	259	37	;	;	PUNCT
ftr-331	259	38	village	village	NOUN
ftr-331	259	39	of	of	ADP
ftr-331	259	40	schaumburg	schaumburg	PROPN
ftr-331	259	41	v.	v.	ADP
ftr-331	259	42	citizens	citizen	NOUN
ftr-331	259	43	for	for	ADP
ftr-331	259	44	a	a	DET
ftr-331	259	45	better	well	ADJ
ftr-331	259	46	environment	environment	NOUN
ftr-331	259	47	,	,	PUNCT
ftr-331	259	48	444	444	NUM
ftr-331	259	49	u.s	u.s	PROPN
ftr-331	259	50	.	.	PROPN
ftr-331	259	51	620	620	NUM
ftr-331	259	52	(	(	PUNCT
ftr-331	259	53	1980	1980	NUM
ftr-331	259	54	)	)	PUNCT
ftr-331	259	55	.	.	PUNCT
ftr-331	260	1	41	41	NUM
ftr-331	260	2	.	.	PUNCT
ftr-331	261	1	madigan	madigan	PROPN
ftr-331	261	2	v.	v.	ADP
ftr-331	261	3	telemarketing	telemarketing	NOUN
ftr-331	261	4	associates	associates	PROPN
ftr-331	261	5	,	,	PUNCT
ftr-331	261	6	inc	inc	PROPN
ftr-331	261	7	.	.	PROPN
ftr-331	261	8	,	,	PUNCT
ftr-331	261	9	538	538	NUM
ftr-331	261	10	u.s	u.s	PROPN
ftr-331	261	11	.	.	PROPN
ftr-331	261	12	600	600	NUM
ftr-331	261	13	(	(	PUNCT
ftr-331	261	14	2003	2003	NUM
ftr-331	261	15	)	)	PUNCT
ftr-331	261	16	.	.	PUNCT
ftr-331	262	1	42	42	NUM
ftr-331	262	2	.	.	PUNCT
ftr-331	263	1	version	version	NOUN
ftr-331	263	2	4.01	4.01	NUM
ftr-331	263	3	(	(	PUNCT
ftr-331	263	4	may	may	PROPN
ftr-331	263	5	2010	2010	NUM
ftr-331	263	6	)	)	PUNCT
ftr-331	263	7	supports	support	VERB
ftr-331	263	8	37	37	NUM
ftr-331	263	9	jurisdictions	jurisdiction	NOUN
ftr-331	263	10	(	(	PUNCT
ftr-331	263	11	36	36	NUM
ftr-331	263	12	states	state	NOUN
ftr-331	263	13	and	and	CCONJ
ftr-331	263	14	the	the	DET
ftr-331	263	15	district	district	NOUN
ftr-331	263	16	of	of	ADP
ftr-331	263	17	columbia	columbia	PROPN
ftr-331	263	18	)	)	PUNCT
ftr-331	263	19	,	,	PUNCT
ftr-331	263	20	and	and	CCONJ
ftr-331	263	21	includes	include	VERB
ftr-331	263	22	supplemental	supplemental	ADJ
ftr-331	263	23	forms	form	NOUN
ftr-331	263	24	required	require	VERB
ftr-331	263	25	by	by	ADP
ftr-331	263	26	14	14	NUM
ftr-331	263	27	jurisdictions	jurisdiction	NOUN
ftr-331	263	28	.	.	PUNCT
ftr-331	264	1	the	the	DET
ftr-331	264	2	united	united	ADJ
ftr-331	264	3	registration	registration	NOUN
ftr-331	264	4	statement	statement	NOUN
ftr-331	264	5	,	,	PUNCT
ftr-331	264	6	the	the	DET
ftr-331	264	7	multi	multi	ADJ
ftr-331	264	8	-	-	ADJ
ftr-331	264	9	state	state	ADJ
ftr-331	264	10	filer	filer	NOUN
ftr-331	264	11	project	project	NOUN
ftr-331	264	12	,	,	PUNCT
ftr-331	264	13	http://www.multistatefiling.org	http://www.multistatefiling.org	PROPN
ftr-331	264	14	.	.	PUNCT
ftr-331	265	1	this	this	DET
ftr-331	265	2	charitable	charitable	ADJ
ftr-331	265	3	-	-	PUNCT
ftr-331	265	4	solicitation	solicitation	NOUN
ftr-331	265	5	registration	registration	NOUN
ftr-331	265	6	form	form	NOUN
ftr-331	265	7	resulted	result	VERB
ftr-331	265	8	from	from	ADP
ftr-331	265	9	a	a	DET
ftr-331	265	10	joint	joint	ADJ
ftr-331	265	11	project	project	NOUN
ftr-331	265	12	of	of	ADP
ftr-331	265	13	the	the	DET
ftr-331	265	14	national	national	PROPN
ftr-331	265	15	association	association	PROPN
ftr-331	265	16	of	of	ADP
ftr-331	265	17	state	state	NOUN
ftr-331	265	18	charities	charity	NOUN
ftr-331	265	19	officials	official	NOUN
ftr-331	265	20	,	,	PUNCT
ftr-331	265	21	the	the	DET
ftr-331	265	22	national	national	PROPN
ftr-331	265	23	association	association	PROPN
ftr-331	265	24	of	of	ADP
ftr-331	265	25	attorneys	attorney	NOUN
ftr-331	265	26	general	general	ADJ
ftr-331	265	27	,	,	PUNCT
ftr-331	265	28	and	and	CCONJ
ftr-331	265	29	the	the	DET
ftr-331	265	30	multi	multi	ADJ
ftr-331	265	31	-	-	ADJ
ftr-331	265	32	state	state	ADJ
ftr-331	265	33	filer	filer	NOUN
ftr-331	265	34	program	program	NOUN
ftr-331	265	35	,	,	PUNCT
ftr-331	265	36	a	a	PRON
ftr-331	265	37	[	[	X
ftr-331	265	38	vol	vol	NOUN
ftr-331	265	39	.	.	PUNCT
ftr-331	266	1	12:4196	12:4196	ADJ
ftr-331	266	2	charity	charity	NOUN
ftr-331	266	3	governance	governance	NOUN
ftr-331	266	4	addition	addition	NOUN
ftr-331	266	5	,	,	PUNCT
ftr-331	266	6	thirty	thirty	NUM
ftr-331	266	7	-	-	PUNCT
ftr-331	266	8	five	five	NUM
ftr-331	266	9	states	state	NOUN
ftr-331	266	10	require	require	VERB
ftr-331	266	11	annual	annual	ADJ
ftr-331	266	12	filings	filing	NOUN
ftr-331	266	13	,	,	PUNCT
ftr-331	266	14	usually	usually	ADV
ftr-331	266	15	with	with	ADP
ftr-331	266	16	the	the	DET
ftr-331	266	17	attorney	attorney	NOUN
ftr-331	266	18	general	general	NOUN
ftr-331	266	19	,	,	PUNCT
ftr-331	266	20	for	for	ADP
ftr-331	266	21	charitable	charitable	ADJ
ftr-331	266	22	trusts	trust	NOUN
ftr-331	266	23	and	and	CCONJ
ftr-331	266	24	nonprofit	nonprofit	ADJ
ftr-331	266	25	corporations	corporation	NOUN
ftr-331	266	26	that	that	PRON
ftr-331	266	27	solicit	solicit	VERB
ftr-331	266	28	charitable	charitable	ADJ
ftr-331	266	29	contributions	contribution	NOUN
ftr-331	266	30	;	;	PUNCT
ftr-331	266	31	those	those	DET
ftr-331	266	32	states	state	NOUN
ftr-331	266	33	either	either	CCONJ
ftr-331	266	34	require	require	VERB
ftr-331	266	35	or	or	CCONJ
ftr-331	266	36	accept	accept	VERB
ftr-331	266	37	the	the	DET
ftr-331	266	38	form	form	NOUN
ftr-331	266	39	990	990	NUM
ftr-331	266	40	in	in	ADP
ftr-331	266	41	partial	partial	ADJ
ftr-331	266	42	or	or	CCONJ
ftr-331	266	43	complete	complete	ADJ
ftr-331	266	44	satisfaction	satisfaction	NOUN
ftr-331	266	45	of	of	ADP
ftr-331	266	46	that	that	DET
ftr-331	266	47	filing	filing	NOUN
ftr-331	266	48	.	.	PUNCT
ftr-331	267	1	statutes	statute	NOUN
ftr-331	267	2	,	,	PUNCT
ftr-331	267	3	though	though	ADV
ftr-331	267	4	,	,	PUNCT
ftr-331	267	5	commonly	commonly	ADV
ftr-331	267	6	exempt	exempt	ADJ
ftr-331	267	7	small	small	ADJ
ftr-331	267	8	entities	entity	NOUN
ftr-331	267	9	,	,	PUNCT
ftr-331	267	10	educational	educational	ADJ
ftr-331	267	11	institutions	institution	NOUN
ftr-331	267	12	,	,	PUNCT
ftr-331	267	13	hospitals	hospital	NOUN
ftr-331	267	14	,	,	PUNCT
ftr-331	267	15	and	and	CCONJ
ftr-331	267	16	churches	church	NOUN
ftr-331	267	17	and	and	CCONJ
ftr-331	267	18	membership	membership	NOUN
ftr-331	267	19	organizations	organization	NOUN
ftr-331	267	20	but	but	CCONJ
ftr-331	267	21	variations	variation	NOUN
ftr-331	267	22	abound	abound	VERB
ftr-331	267	23	.	.	PUNCT
ftr-331	268	1	some	some	DET
ftr-331	268	2	localities	locality	NOUN
ftr-331	268	3	also	also	ADV
ftr-331	268	4	regulate	regulate	VERB
ftr-331	268	5	fundraising	fundraise	VERB
ftr-331	268	6	.	.	PUNCT
ftr-331	269	1	b.	b.	PROPN
ftr-331	269	2	federal	federal	ADJ
ftr-331	269	3	tax	tax	NOUN
ftr-331	269	4	filings	filing	NOUN
ftr-331	269	5	:	:	PUNCT
ftr-331	269	6	governance	governance	NOUN
ftr-331	269	7	focus	focus	NOUN
ftr-331	269	8	ofredesigned	ofredesigne	VERB
ftr-331	269	9	form	form	NOUN
ftr-331	269	10	990	990	NUM
ftr-331	269	11	because	because	SCONJ
ftr-331	269	12	of	of	ADP
ftr-331	269	13	legislation	legislation	NOUN
ftr-331	269	14	enacted	enact	VERB
ftr-331	269	15	in	in	ADP
ftr-331	269	16	2006	2006	NUM
ftr-331	269	17	,	,	PUNCT
ftr-331	269	18	the	the	DET
ftr-331	269	19	irs	irs	PROPN
ftr-331	269	20	will	will	AUX
ftr-331	269	21	be	be	AUX
ftr-331	269	22	able	able	ADJ
ftr-331	269	23	to	to	PART
ftr-331	269	24	clean	clean	VERB
ftr-331	269	25	up	up	ADP
ftr-331	269	26	its	its	PRON
ftr-331	269	27	business	business	NOUN
ftr-331	269	28	master	master	NOUN
ftr-331	269	29	file	file	NOUN
ftr-331	269	30	to	to	PART
ftr-331	269	31	weed	weed	VERB
ftr-331	269	32	out	out	ADP
ftr-331	269	33	those	those	PRON
ftr-331	269	34	nonfiling	nonfile	VERB
ftr-331	269	35	small	small	ADJ
ftr-331	269	36	charities	charity	NOUN
ftr-331	269	37	that	that	PRON
ftr-331	269	38	have	have	AUX
ftr-331	269	39	simply	simply	ADV
ftr-331	269	40	ceased	cease	VERB
ftr-331	269	41	to	to	PART
ftr-331	269	42	exist	exist	VERB
ftr-331	269	43	.	.	PUNCT
ftr-331	270	1	effective	effective	ADJ
ftr-331	270	2	for	for	ADP
ftr-331	270	3	tax	tax	NOUN
ftr-331	270	4	years	year	NOUN
ftr-331	270	5	beginning	begin	VERB
ftr-331	270	6	in	in	ADP
ftr-331	270	7	2007	2007	NUM
ftr-331	270	8	,	,	PUNCT
ftr-331	270	9	small	small	ADJ
ftr-331	270	10	organizations	organization	NOUN
ftr-331	270	11	that	that	PRON
ftr-331	270	12	fail	fail	VERB
ftr-331	270	13	to	to	PART
ftr-331	270	14	file	file	VERB
ftr-331	270	15	an	an	DET
ftr-331	270	16	annual	annual	ADJ
ftr-331	270	17	notice	notice	NOUN
ftr-331	270	18	of	of	ADP
ftr-331	270	19	their	their	PRON
ftr-331	270	20	continued	continued	ADJ
ftr-331	270	21	existence	existence	NOUN
ftr-331	270	22	(	(	PUNCT
ftr-331	270	23	and	and	CCONJ
ftr-331	270	24	minimal	minimal	VERB
ftr-331	270	25	other	other	ADJ
ftr-331	270	26	information	information	NOUN
ftr-331	270	27	)	)	PUNCT
ftr-331	270	28	for	for	ADP
ftr-331	270	29	three	three	NUM
ftr-331	270	30	consecutive	consecutive	ADJ
ftr-331	270	31	years	year	NOUN
ftr-331	270	32	will	will	AUX
ftr-331	270	33	have	have	VERB
ftr-331	270	34	their	their	PRON
ftr-331	270	35	exemption	exemption	NOUN
ftr-331	270	36	revoked.43	revoked.43	NOUN
ftr-331	270	37	as	as	ADP
ftr-331	270	38	of	of	ADP
ftr-331	270	39	2009	2009	NUM
ftr-331	270	40	,	,	PUNCT
ftr-331	270	41	the	the	DET
ftr-331	270	42	irs	irs	PROPN
ftr-331	270	43	records	record	NOUN
ftr-331	270	44	showed	show	VERB
ftr-331	270	45	a	a	DET
ftr-331	270	46	total	total	NOUN
ftr-331	270	47	of	of	ADP
ftr-331	270	48	1,912,695	1,912,695	NUM
ftr-331	270	49	exempt	exempt	ADJ
ftr-331	270	50	organizations	organization	NOUN
ftr-331	270	51	(	(	PUNCT
ftr-331	270	52	1,238,201	1,238,201	NUM
ftr-331	270	53	million	million	NUM
ftr-331	270	54	of	of	ADP
ftr-331	270	55	which	which	PRON
ftr-331	270	56	were	be	AUX
ftr-331	270	57	exempt	exempt	ADJ
ftr-331	270	58	under	under	ADP
ftr-331	270	59	section	section	NOUN
ftr-331	270	60	501(c)(3)).44	501(c)(3)).44	NUM
ftr-331	270	61	as	as	ADP
ftr-331	270	62	of	of	ADP
ftr-331	270	63	mid-2011	mid-2011	NOUN
ftr-331	270	64	,	,	PUNCT
ftr-331	270	65	the	the	DET
ftr-331	270	66	irs	irs	PROPN
ftr-331	270	67	announced	announce	VERB
ftr-331	270	68	that	that	SCONJ
ftr-331	270	69	the	the	DET
ftr-331	270	70	net	net	ADJ
ftr-331	270	71	total	total	NOUN
ftr-331	270	72	of	of	ADP
ftr-331	270	73	automatic	automatic	ADJ
ftr-331	270	74	revocations	revocation	NOUN
ftr-331	270	75	had	have	AUX
ftr-331	270	76	exceeded	exceed	VERB
ftr-331	270	77	330,000.45	330,000.45	NUM
ftr-331	270	78	to	to	PART
ftr-331	270	79	ascertain	ascertain	VERB
ftr-331	270	80	whether	whether	SCONJ
ftr-331	270	81	consortium	consortium	NOUN
ftr-331	270	82	of	of	ADP
ftr-331	270	83	nonprofits	nonprofit	NOUN
ftr-331	270	84	.	.	PUNCT
ftr-331	271	1	43	43	NUM
ftr-331	271	2	.	.	PUNCT
ftr-331	272	1	churches	church	NOUN
ftr-331	272	2	(	(	PUNCT
ftr-331	272	3	and	and	CCONJ
ftr-331	272	4	their	their	PRON
ftr-331	272	5	integrated	integrate	VERB
ftr-331	272	6	auxiliaries	auxiliary	NOUN
ftr-331	272	7	)	)	PUNCT
ftr-331	272	8	and	and	CCONJ
ftr-331	272	9	small	small	ADJ
ftr-331	272	10	public	public	ADJ
ftr-331	272	11	charities	charity	NOUN
ftr-331	272	12	(	(	PUNCT
ftr-331	272	13	normally	normally	ADV
ftr-331	272	14	,	,	PUNCT
ftr-331	272	15	$	$	SYM
ftr-331	272	16	5,000	5,000	NUM
ftr-331	272	17	or	or	CCONJ
ftr-331	272	18	less	less	ADJ
ftr-331	272	19	in	in	ADP
ftr-331	272	20	gross	gross	ADJ
ftr-331	272	21	receipts	receipt	NOUN
ftr-331	272	22	)	)	PUNCT
ftr-331	272	23	are	be	AUX
ftr-331	272	24	exempt	exempt	ADJ
ftr-331	272	25	from	from	ADP
ftr-331	272	26	having	have	VERB
ftr-331	272	27	to	to	PART
ftr-331	272	28	apply	apply	VERB
ftr-331	272	29	for	for	ADP
ftr-331	272	30	recognition	recognition	NOUN
ftr-331	272	31	of	of	ADP
ftr-331	272	32	tax	tax	NOUN
ftr-331	272	33	exemption	exemption	NOUN
ftr-331	272	34	under	under	ADP
ftr-331	272	35	1.r.c	1.r.c	NUM
ftr-331	272	36	.	.	PUNCT
ftr-331	273	1	§	§	PROPN
ftr-331	273	2	501(c)(3	501(c)(3	NUM
ftr-331	273	3	)	)	PUNCT
ftr-331	273	4	,	,	PUNCT
ftr-331	273	5	and	and	CCONJ
ftr-331	273	6	churches	church	NOUN
ftr-331	273	7	and	and	CCONJ
ftr-331	273	8	most	most	ADV
ftr-331	273	9	small	small	ADJ
ftr-331	273	10	public	public	ADJ
ftr-331	273	11	charities	charity	NOUN
ftr-331	273	12	(	(	PUNCT
ftr-331	273	13	normally	normally	ADV
ftr-331	273	14	,	,	PUNCT
ftr-331	273	15	after	after	ADP
ftr-331	273	16	a	a	DET
ftr-331	273	17	phase	phase	NOUN
ftr-331	273	18	-	-	PUNCT
ftr-331	273	19	in	in	ADP
ftr-331	273	20	period	period	NOUN
ftr-331	273	21	for	for	ADP
ftr-331	273	22	tax	tax	NOUN
ftr-331	273	23	years	year	NOUN
ftr-331	273	24	ending	end	VERB
ftr-331	273	25	in	in	ADP
ftr-331	273	26	2010	2010	NUM
ftr-331	273	27	,	,	PUNCT
ftr-331	273	28	$	$	SYM
ftr-331	273	29	50,000	50,000	NUM
ftr-331	273	30	or	or	CCONJ
ftr-331	273	31	less	less	ADJ
ftr-331	273	32	in	in	ADP
ftr-331	273	33	gross	gross	ADJ
ftr-331	273	34	receipts	receipt	NOUN
ftr-331	273	35	)	)	PUNCT
ftr-331	273	36	do	do	AUX
ftr-331	273	37	not	not	PART
ftr-331	273	38	have	have	VERB
ftr-331	273	39	to	to	PART
ftr-331	273	40	file	file	VERB
ftr-331	273	41	the	the	DET
ftr-331	273	42	annual	annual	ADJ
ftr-331	273	43	form	form	NOUN
ftr-331	273	44	990	990	NUM
ftr-331	273	45	or	or	CCONJ
ftr-331	273	46	form	form	VERB
ftr-331	273	47	990	990	NUM
ftr-331	273	48	-	-	PUNCT
ftr-331	273	49	ez	ez	NOUN
ftr-331	273	50	.	.	PUNCT
ftr-331	274	1	the	the	DET
ftr-331	274	2	requirement	requirement	NOUN
ftr-331	274	3	to	to	PART
ftr-331	274	4	file	file	VERB
ftr-331	274	5	an	an	DET
ftr-331	274	6	"	"	PUNCT
ftr-331	274	7	e	e	NOUN
ftr-331	274	8	-	-	NOUN
ftr-331	274	9	postcard	postcard	NOUN
ftr-331	274	10	"	"	PUNCT
ftr-331	274	11	form	form	NOUN
ftr-331	274	12	990	990	NUM
ftr-331	274	13	-	-	PUNCT
ftr-331	274	14	n	n	NOUN
ftr-331	274	15	can	can	AUX
ftr-331	274	16	be	be	AUX
ftr-331	274	17	filed	file	VERB
ftr-331	274	18	only	only	ADV
ftr-331	274	19	online	online	ADV
ftr-331	274	20	applies	apply	VERB
ftr-331	274	21	to	to	ADP
ftr-331	274	22	small	small	ADJ
ftr-331	274	23	charities	charity	NOUN
ftr-331	274	24	,	,	PUNCT
ftr-331	274	25	but	but	CCONJ
ftr-331	274	26	not	not	PART
ftr-331	274	27	to	to	ADP
ftr-331	274	28	churches	church	NOUN
ftr-331	274	29	.	.	PUNCT
ftr-331	275	1	the	the	DET
ftr-331	275	2	new	new	ADJ
ftr-331	275	3	legislation	legislation	NOUN
ftr-331	275	4	additionally	additionally	ADV
ftr-331	275	5	requires	require	VERB
ftr-331	275	6	notification	notification	NOUN
ftr-331	275	7	to	to	ADP
ftr-331	275	8	the	the	DET
ftr-331	275	9	irs	irs	PROPN
ftr-331	275	10	when	when	SCONJ
ftr-331	275	11	an	an	DET
ftr-331	275	12	exempt	exempt	ADJ
ftr-331	275	13	organization	organization	NOUN
ftr-331	275	14	terminates	terminate	VERB
ftr-331	275	15	its	its	PRON
ftr-331	275	16	existence	existence	NOUN
ftr-331	275	17	.	.	PUNCT
ftr-331	276	1	see	see	VERB
ftr-331	276	2	i.r.c	i.r.c	NOUN
ftr-331	276	3	.	.	PUNCT
ftr-331	277	1	§	§	PROPN
ftr-331	277	2	§	§	PROPN
ftr-331	277	3	6033	6033	NUM
ftr-331	277	4	,	,	PUNCT
ftr-331	277	5	6652	6652	NUM
ftr-331	277	6	,	,	PUNCT
ftr-331	277	7	and	and	CCONJ
ftr-331	277	8	7428	7428	NUM
ftr-331	277	9	,	,	PUNCT
ftr-331	277	10	as	as	SCONJ
ftr-331	277	11	amended	amend	VERB
ftr-331	277	12	by	by	ADP
ftr-331	277	13	the	the	DET
ftr-331	277	14	pension	pension	NOUN
ftr-331	277	15	protection	protection	NOUN
ftr-331	277	16	act	act	NOUN
ftr-331	277	17	of	of	ADP
ftr-331	277	18	2006	2006	NUM
ftr-331	277	19	,	,	PUNCT
ftr-331	277	20	pub	pub	NOUN
ftr-331	277	21	.	.	PUNCT
ftr-331	278	1	l.	l.	PROPN
ftr-331	278	2	no	no	INTJ
ftr-331	278	3	.	.	PROPN
ftr-331	279	1	109	109	NUM
ftr-331	279	2	-	-	SYM
ftr-331	279	3	280	280	NUM
ftr-331	279	4	,	,	PUNCT
ftr-331	279	5	§	§	PROPN
ftr-331	279	6	1223	1223	NUM
ftr-331	279	7	,	,	PUNCT
ftr-331	279	8	120	120	NUM
ftr-331	279	9	stat	stat	NOUN
ftr-331	279	10	.	.	PUNCT
ftr-331	280	1	170	170	NUM
ftr-331	280	2	(	(	PUNCT
ftr-331	280	3	2006	2006	NUM
ftr-331	280	4	)	)	PUNCT
ftr-331	280	5	.	.	PUNCT
ftr-331	281	1	44	44	NUM
ftr-331	281	2	.	.	PUNCT
ftr-331	282	1	internal	internal	ADJ
ftr-331	282	2	revenue	revenue	NOUN
ftr-331	282	3	service	service	PROPN
ftr-331	282	4	data	datum	NOUN
ftr-331	282	5	book	book	NOUN
ftr-331	282	6	,	,	PUNCT
ftr-331	282	7	2009	2009	NUM
ftr-331	282	8	(	(	PUNCT
ftr-331	282	9	march	march	PROPN
ftr-331	282	10	2010	2010	NUM
ftr-331	282	11	)	)	PUNCT
ftr-331	282	12	,	,	PUNCT
ftr-331	282	13	http://www	http://www	PROPN
ftr-331	282	14	.	.	PUNCT
ftr-331	283	1	irs.gov/pub/irs-soi/09databk.pdf	irs.gov/pub/irs-soi/09databk.pdf	PROPN
ftr-331	283	2	.	.	PUNCT
ftr-331	284	1	45	45	NUM
ftr-331	284	2	.	.	PUNCT
ftr-331	285	1	the	the	DET
ftr-331	285	2	number	number	NOUN
ftr-331	285	3	of	of	ADP
ftr-331	285	4	section	section	NOUN
ftr-331	285	5	501	501	NUM
ftr-331	285	6	(	(	PUNCT
ftr-331	285	7	c)(3	c)(3	NOUN
ftr-331	285	8	)	)	PUNCT
ftr-331	285	9	exempt	exempt	ADJ
ftr-331	285	10	organizations	organization	NOUN
ftr-331	285	11	appearing	appear	VERB
ftr-331	285	12	in	in	ADP
ftr-331	285	13	the	the	DET
ftr-331	285	14	irs	irs	PROPN
ftr-331	285	15	business	business	NOUN
ftr-331	285	16	master	master	NOUN
ftr-331	285	17	file	file	NOUN
ftr-331	285	18	grew	grow	VERB
ftr-331	285	19	289	289	NUM
ftr-331	285	20	percent	percent	NOUN
ftr-331	285	21	from	from	ADP
ftr-331	285	22	1976	1976	NUM
ftr-331	285	23	to	to	ADP
ftr-331	285	24	2004	2004	NUM
ftr-331	285	25	,	,	PUNCT
ftr-331	285	26	and	and	CCONJ
ftr-331	285	27	,	,	PUNCT
ftr-331	285	28	as	as	ADP
ftr-331	285	29	of	of	ADP
ftr-331	285	30	2004	2004	NUM
ftr-331	285	31	,	,	PUNCT
ftr-331	285	32	stood	stand	VERB
ftr-331	285	33	at	at	ADP
ftr-331	285	34	1,010,365	1,010,365	NUM
ftr-331	285	35	.	.	PUNCT
ftr-331	286	1	see	see	VERB
ftr-331	286	2	joint	joint	ADJ
ftr-331	286	3	comm	comm	NOUN
ftr-331	286	4	.	.	PUNCT
ftr-331	287	1	on	on	ADP
ftr-331	287	2	taxation	taxation	NOUN
ftr-331	287	3	,	,	PUNCT
ftr-331	287	4	109th	109th	ADJ
ftr-331	287	5	congress	congress	PROPN
ftr-331	287	6	,	,	PUNCT
ftr-331	287	7	historical	historical	ADJ
ftr-331	287	8	development	development	NOUN
ftr-331	287	9	and	and	CCONJ
ftr-331	287	10	present	present	ADJ
ftr-331	287	11	law	law	NOUN
ftr-331	287	12	of	of	ADP
ftr-331	287	13	the	the	DET
ftr-331	287	14	federal	federal	ADJ
ftr-331	287	15	tax	tax	NOUN
ftr-331	287	16	exemption	exemption	NOUN
ftr-331	287	17	for	for	ADP
ftr-331	287	18	charities	charity	NOUN
ftr-331	287	19	and	and	CCONJ
ftr-331	287	20	other	other	ADJ
ftr-331	287	21	tax	tax	NOUN
ftr-331	287	22	-	-	PUNCT
ftr-331	287	23	exempt	exempt	ADJ
ftr-331	287	24	organizations	organization	NOUN
ftr-331	287	25	(	(	PUNCT
ftr-331	287	26	jcx-29	jcx-29	NOUN
ftr-331	287	27	-	-	PUNCT
ftr-331	287	28	05	05	NUM
ftr-331	287	29	,	,	PUNCT
ftr-331	287	30	april	april	PROPN
ftr-331	287	31	19	19	NUM
ftr-331	287	32	,	,	PUNCT
ftr-331	287	33	2005	2005	NUM
ftr-331	287	34	)	)	PUNCT
ftr-331	287	35	(	(	PUNCT
ftr-331	287	36	comm	comm	NOUN
ftr-331	287	37	print	print	NOUN
ftr-331	287	38	2005	2005	NUM
ftr-331	287	39	)	)	PUNCT
ftr-331	287	40	(	(	PUNCT
ftr-331	287	41	citing	cite	VERB
ftr-331	287	42	to	to	ADP
ftr-331	287	43	irs	irs	PROPN
ftr-331	287	44	statistics	statistic	NOUN
ftr-331	287	45	of	of	ADP
ftr-331	287	46	income	income	NOUN
ftr-331	287	47	division	division	NOUN
ftr-331	287	48	reports	report	NOUN
ftr-331	287	49	and	and	CCONJ
ftr-331	287	50	the	the	DET
ftr-331	287	51	business	business	NOUN
ftr-331	287	52	master	master	NOUN
ftr-331	287	53	file	file	NOUN
ftr-331	287	54	)	)	PUNCT
ftr-331	287	55	.	.	PUNCT
ftr-331	288	1	the	the	DET
ftr-331	288	2	2010	2010	NUM
ftr-331	288	3	irs	irs	PROPN
ftr-331	288	4	data	datum	NOUN
ftr-331	288	5	book	book	NOUN
ftr-331	288	6	reports	report	VERB
ftr-331	288	7	almost	almost	ADV
ftr-331	288	8	1.28	1.28	NUM
ftr-331	288	9	million	million	NUM
ftr-331	288	10	section	section	NOUN
ftr-331	288	11	501(c)(3	501(c)(3	NOUN
ftr-331	288	12	)	)	PUNCT
ftr-331	288	13	organizations	organization	NOUN
ftr-331	288	14	.	.	PUNCT
ftr-331	289	1	see	see	VERB
ftr-331	289	2	internal	internal	ADJ
ftr-331	289	3	revenue	revenue	NOUN
ftr-331	289	4	service	service	NOUN
ftr-331	289	5	data	datum	NOUN
ftr-331	289	6	book	book	NOUN
ftr-331	289	7	2010	2010	NUM
ftr-331	289	8	,	,	PUNCT
ftr-331	289	9	tbl	tbl	NOUN
ftr-331	289	10	.	.	PUNCT
ftr-331	290	1	25	25	NUM
ftr-331	290	2	(	(	PUNCT
ftr-331	290	3	march	march	PROPN
ftr-331	290	4	2011	2011	NUM
ftr-331	290	5	)	)	PUNCT
ftr-331	290	6	,	,	PUNCT
ftr-331	290	7	http://www.irs.gov/pub/irs-soi/l0databk.pdf	http://www.irs.gov/pub/irs-soi/l0databk.pdf	NOUN
ftr-331	290	8	.	.	PUNCT
ftr-331	291	1	(	(	PUNCT
ftr-331	291	2	all	all	DET
ftr-331	291	3	private	private	ADJ
ftr-331	291	4	foundations	foundation	NOUN
ftr-331	291	5	,	,	PUNCT
ftr-331	291	6	regardless	regardless	ADV
ftr-331	291	7	of	of	ADP
ftr-331	291	8	revenue	revenue	NOUN
ftr-331	291	9	level	level	NOUN
ftr-331	291	10	,	,	PUNCT
ftr-331	291	11	must	must	AUX
ftr-331	291	12	file	file	VERB
ftr-331	291	13	,	,	PUNCT
ftr-331	291	14	and	and	CCONJ
ftr-331	291	15	the	the	DET
ftr-331	291	16	pension	pension	NOUN
ftr-331	291	17	protection	protection	PROPN
ftr-331	291	18	act	act	NOUN
ftr-331	291	19	of	of	ADP
ftr-331	291	20	2006	2006	NUM
ftr-331	291	21	requires	require	VERB
ftr-331	291	22	supporting	support	VERB
ftr-331	291	23	organizations	organization	NOUN
ftr-331	291	24	and	and	CCONJ
ftr-331	291	25	organizations	organization	NOUN
ftr-331	291	26	with	with	ADP
ftr-331	291	27	controlled	control	VERB
ftr-331	291	28	entities	entity	NOUN
ftr-331	291	29	to	to	PART
ftr-331	291	30	file	file	VERB
ftr-331	291	31	form	form	NOUN
ftr-331	291	32	990	990	NUM
ftr-331	291	33	even	even	ADV
ftr-331	291	34	if	if	SCONJ
ftr-331	291	35	their	their	PRON
ftr-331	291	36	gross	gross	ADJ
ftr-331	291	37	receipts	receipt	NOUN
ftr-331	291	38	are	be	AUX
ftr-331	291	39	less	less	ADJ
ftr-331	291	40	than	than	ADP
ftr-331	291	41	$	$	SYM
ftr-331	291	42	25,000	25,000	NUM
ftr-331	291	43	.	.	PUNCT
ftr-331	291	44	)	)	PUNCT
ftr-331	292	1	pension	pension	NOUN
ftr-331	292	2	protection	protection	PROPN
ftr-331	292	3	act	act	NOUN
ftr-331	292	4	of	of	ADP
ftr-331	292	5	2006	2006	NUM
ftr-331	292	6	,	,	PUNCT
ftr-331	292	7	pub	pub	NOUN
ftr-331	292	8	.	.	PUNCT
ftr-331	293	1	l.	l.	PROPN
ftr-331	293	2	no	no	INTJ
ftr-331	293	3	.	.	PROPN
ftr-331	294	1	109	109	NUM
ftr-331	294	2	-	-	SYM
ftr-331	294	3	280	280	NUM
ftr-331	294	4	,	,	PUNCT
ftr-331	294	5	§	§	PROPN
ftr-331	294	6	1223	1223	NUM
ftr-331	294	7	,	,	PUNCT
ftr-331	294	8	120	120	NUM
ftr-331	294	9	stat	stat	NOUN
ftr-331	294	10	170	170	NUM
ftr-331	294	11	(	(	PUNCT
ftr-331	294	12	2006	2006	NUM
ftr-331	294	13	)	)	PUNCT
ftr-331	294	14	.	.	PUNCT
ftr-331	295	1	1972012	1972012	NUM
ftr-331	295	2	]	]	PUNCT
ftr-331	295	3	florida	florida	PROPN
ftr-331	295	4	tax	tax	PROPN
ftr-331	295	5	review	review	NOUN
ftr-331	295	6	these	these	DET
ftr-331	295	7	organizations	organization	NOUN
ftr-331	295	8	were	be	AUX
ftr-331	295	9	"	"	PUNCT
ftr-331	295	10	in	in	ADP
ftr-331	295	11	fact	fact	NOUN
ftr-331	295	12	defunct	defunct	ADJ
ftr-331	295	13	or	or	CCONJ
ftr-331	295	14	just	just	ADV
ftr-331	295	15	uninformed	uninformed	ADJ
ftr-331	295	16	and/or	and/or	CCONJ
ftr-331	295	17	confused	confuse	VERB
ftr-331	295	18	about	about	ADP
ftr-331	295	19	irs	irs	PROPN
ftr-331	295	20	regulations,"46	regulations,"46	NOUN
ftr-331	295	21	researchers	researcher	NOUN
ftr-331	295	22	who	who	PRON
ftr-331	295	23	had	have	AUX
ftr-331	295	24	previously	previously	ADV
ftr-331	295	25	reached	reach	VERB
ftr-331	295	26	out	out	ADP
ftr-331	295	27	to	to	ADP
ftr-331	295	28	vulnerable	vulnerable	ADJ
ftr-331	295	29	indiana	indiana	PROPN
ftr-331	295	30	organizations	organization	NOUN
ftr-331	295	31	concluded	conclude	VERB
ftr-331	295	32	that	that	SCONJ
ftr-331	295	33	27	27	NUM
ftr-331	295	34	percent	percent	NOUN
ftr-331	295	35	of	of	ADP
ftr-331	295	36	organizations	organization	NOUN
ftr-331	295	37	"	"	PUNCT
ftr-331	295	38	that	that	SCONJ
ftr-331	295	39	we	we	PRON
ftr-331	295	40	have	have	VERB
ftr-331	295	41	reason	reason	NOUN
ftr-331	295	42	to	to	PART
ftr-331	295	43	believe	believe	VERB
ftr-331	295	44	are	be	AUX
ftr-331	295	45	still	still	ADV
ftr-331	295	46	active	active	ADJ
ftr-331	295	47	"	"	PUNCT
ftr-331	295	48	lost	lose	VERB
ftr-331	295	49	their	their	PRON
ftr-331	295	50	exemption	exemption	NOUN
ftr-331	295	51	for	for	ADP
ftr-331	295	52	failure	failure	NOUN
ftr-331	295	53	to	to	ADP
ftr-331	295	54	file.47	file.47	PROPN
ftr-331	295	55	with	with	ADP
ftr-331	295	56	the	the	DET
ftr-331	295	57	overhaul	overhaul	NOUN
ftr-331	295	58	of	of	ADP
ftr-331	295	59	the	the	DET
ftr-331	295	60	form	form	NOUN
ftr-331	295	61	990	990	NUM
ftr-331	295	62	effective	effective	ADJ
ftr-331	295	63	for	for	ADP
ftr-331	295	64	tax	tax	NOUN
ftr-331	295	65	years	year	NOUN
ftr-331	295	66	beginning	begin	VERB
ftr-331	295	67	in	in	ADP
ftr-331	295	68	2008	2008	NUM
ftr-331	295	69	,	,	PUNCT
ftr-331	295	70	we	we	PRON
ftr-331	295	71	will	will	AUX
ftr-331	295	72	finally	finally	ADV
ftr-331	295	73	have	have	VERB
ftr-331	295	74	up	up	ADP
ftr-331	295	75	-	-	PUNCT
ftr-331	295	76	to	to	ADP
ftr-331	295	77	-	-	PUNCT
ftr-331	295	78	date	date	NOUN
ftr-331	295	79	information	information	NOUN
ftr-331	295	80	about	about	ADP
ftr-331	295	81	organizational	organizational	ADJ
ftr-331	295	82	form	form	NOUN
ftr-331	295	83	for	for	ADP
ftr-331	295	84	most	most	ADJ
ftr-331	295	85	large	large	ADJ
ftr-331	295	86	public	public	ADJ
ftr-331	295	87	charities.48	charities.48	NOUN
ftr-331	295	88	line	line	NOUN
ftr-331	295	89	k	k	PROPN
ftr-331	295	90	near	near	ADP
ftr-331	295	91	the	the	DET
ftr-331	295	92	beginning	beginning	NOUN
ftr-331	295	93	of	of	ADP
ftr-331	295	94	form	form	NOUN
ftr-331	295	95	asks	ask	VERB
ftr-331	295	96	the	the	DET
ftr-331	295	97	filer	filer	NOUN
ftr-331	295	98	to	to	PART
ftr-331	295	99	identify	identify	VERB
ftr-331	295	100	the	the	DET
ftr-331	295	101	type	type	NOUN
ftr-331	295	102	of	of	ADP
ftr-331	295	103	organization	organization	NOUN
ftr-331	295	104	,	,	PUNCT
ftr-331	295	105	with	with	ADP
ftr-331	295	106	boxes	box	NOUN
ftr-331	295	107	provided	provide	VERB
ftr-331	295	108	for	for	ADP
ftr-331	295	109	corporation	corporation	NOUN
ftr-331	295	110	,	,	PUNCT
ftr-331	295	111	trust	trust	NOUN
ftr-331	295	112	,	,	PUNCT
ftr-331	295	113	association	association	NOUN
ftr-331	295	114	,	,	PUNCT
ftr-331	295	115	and	and	CCONJ
ftr-331	295	116	other	other	ADJ
ftr-331	295	117	(	(	PUNCT
ftr-331	295	118	with	with	ADP
ftr-331	295	119	space	space	NOUN
ftr-331	295	120	to	to	PART
ftr-331	295	121	describe	describe	VERB
ftr-331	295	122	)	)	PUNCT
ftr-331	295	123	.	.	PUNCT
ftr-331	296	1	in	in	ADP
ftr-331	296	2	a	a	DET
ftr-331	296	3	comment	comment	NOUN
ftr-331	296	4	letter	letter	NOUN
ftr-331	296	5	on	on	ADP
ftr-331	296	6	the	the	DET
ftr-331	296	7	2007	2007	NUM
ftr-331	296	8	draft	draft	NOUN
ftr-331	296	9	of	of	ADP
ftr-331	296	10	the	the	DET
ftr-331	296	11	redesigned	redesign	VERB
ftr-331	296	12	form	form	NOUN
ftr-331	296	13	,	,	PUNCT
ftr-331	296	14	i	i	PRON
ftr-331	296	15	suggested	suggest	VERB
ftr-331	296	16	adding	add	VERB
ftr-331	296	17	such	such	DET
ftr-331	296	18	a	a	DET
ftr-331	296	19	question.49	question.49	NOUN
ftr-331	296	20	46	46	NUM
ftr-331	296	21	.	.	PUNCT
ftr-331	296	22	to	to	PART
ftr-331	296	23	publicize	publicize	VERB
ftr-331	296	24	the	the	DET
ftr-331	296	25	new	new	ADJ
ftr-331	296	26	filing	filing	NOUN
ftr-331	296	27	requirement	requirement	NOUN
ftr-331	296	28	for	for	ADP
ftr-331	296	29	small	small	ADJ
ftr-331	296	30	charities	charity	NOUN
ftr-331	296	31	,	,	PUNCT
ftr-331	296	32	the	the	DET
ftr-331	296	33	irs	irs	PROPN
ftr-331	296	34	identified	identify	VERB
ftr-331	296	35	and	and	CCONJ
ftr-331	296	36	contacted	contact	VERB
ftr-331	296	37	640,000	640,000	NUM
ftr-331	296	38	potential	potential	ADJ
ftr-331	296	39	e	e	NOUN
ftr-331	296	40	-	-	NOUN
ftr-331	296	41	postcard	postcard	ADJ
ftr-331	296	42	filers	filer	NOUN
ftr-331	296	43	in	in	ADP
ftr-331	296	44	its	its	PRON
ftr-331	296	45	database	database	NOUN
ftr-331	296	46	;	;	PUNCT
ftr-331	296	47	based	base	VERB
ftr-331	296	48	on	on	ADP
ftr-331	296	49	survey	survey	NOUN
ftr-331	296	50	results	result	NOUN
ftr-331	296	51	and	and	CCONJ
ftr-331	296	52	historical	historical	ADJ
ftr-331	296	53	filing	filing	NOUN
ftr-331	296	54	patterns	pattern	NOUN
ftr-331	296	55	,	,	PUNCT
ftr-331	296	56	it	it	PRON
ftr-331	296	57	expected	expect	VERB
ftr-331	296	58	166,000	166,000	NUM
ftr-331	296	59	e	e	NOUN
ftr-331	296	60	-	-	NOUN
ftr-331	296	61	postcard	postcard	ADJ
ftr-331	296	62	filers	filer	NOUN
ftr-331	296	63	.	.	PUNCT
ftr-331	297	1	internal	internal	ADJ
ftr-331	297	2	revenue	revenue	NOUN
ftr-331	297	3	serv	serv	X
ftr-331	297	4	.	.	PUNCT
ftr-331	298	1	tax	tax	NOUN
ftr-331	298	2	exempt	exempt	ADJ
ftr-331	298	3	and	and	CCONJ
ftr-331	298	4	government	government	NOUN
ftr-331	298	5	entities	entity	NOUN
ftr-331	298	6	,	,	PUNCT
ftr-331	298	7	eo	eo	PROPN
ftr-331	298	8	2008	2008	NUM
ftr-331	298	9	annual	annual	ADJ
ftr-331	298	10	report	report	NOUN
ftr-331	298	11	and	and	CCONJ
ftr-331	298	12	2009	2009	NUM
ftr-331	298	13	work	work	NOUN
ftr-331	298	14	plan	plan	NOUN
ftr-331	298	15	12	12	NUM
ftr-331	298	16	(	(	PUNCT
ftr-331	298	17	nov	nov	PROPN
ftr-331	298	18	.	.	PROPN
ftr-331	298	19	2008	2008	NUM
ftr-331	298	20	)	)	PUNCT
ftr-331	298	21	,	,	PUNCT
ftr-331	298	22	http://www.irs.gov/pub/irstege/finalannualrptworkplan1	http://www.irs.gov/pub/irstege/finalannualrptworkplan1	PROPN
ftr-331	298	23	l25	l25	PROPN
ftr-331	298	24	08.pdf	08.pdf	PROPN
ftr-331	298	25	.	.	PUNCT
ftr-331	299	1	evidently	evidently	ADV
ftr-331	299	2	,	,	PUNCT
ftr-331	299	3	filings	filing	NOUN
ftr-331	299	4	came	come	VERB
ftr-331	299	5	in	in	ADP
ftr-331	299	6	from	from	ADP
ftr-331	299	7	organizations	organization	NOUN
ftr-331	299	8	too	too	ADV
ftr-331	299	9	small	small	ADJ
ftr-331	299	10	to	to	PART
ftr-331	299	11	have	have	AUX
ftr-331	299	12	had	have	VERB
ftr-331	299	13	to	to	PART
ftr-331	299	14	file	file	VERB
ftr-331	299	15	an	an	DET
ftr-331	299	16	exemption	exemption	NOUN
ftr-331	299	17	application	application	NOUN
ftr-331	299	18	(	(	PUNCT
ftr-331	299	19	and	and	CCONJ
ftr-331	299	20	thus	thus	ADV
ftr-331	299	21	do	do	AUX
ftr-331	299	22	not	not	PART
ftr-331	299	23	appear	appear	VERB
ftr-331	299	24	on	on	ADP
ftr-331	299	25	the	the	DET
ftr-331	299	26	business	business	NOUN
ftr-331	299	27	master	master	NOUN
ftr-331	299	28	file	file	NOUN
ftr-331	299	29	)	)	PUNCT
ftr-331	299	30	.	.	PUNCT
ftr-331	300	1	a	a	DET
ftr-331	300	2	2010	2010	NUM
ftr-331	300	3	national	national	ADJ
ftr-331	300	4	study	study	NOUN
ftr-331	300	5	found	find	VERB
ftr-331	300	6	that	that	SCONJ
ftr-331	300	7	the	the	DET
ftr-331	300	8	largest	large	ADJ
ftr-331	300	9	categories	category	NOUN
ftr-331	300	10	of	of	ADP
ftr-331	300	11	nonfilers	nonfiler	NOUN
ftr-331	300	12	were	be	AUX
ftr-331	300	13	human	human	ADJ
ftr-331	300	14	service	service	NOUN
ftr-331	300	15	organizations	organization	NOUN
ftr-331	300	16	(	(	PUNCT
ftr-331	300	17	29	29	NUM
ftr-331	300	18	percent	percent	NOUN
ftr-331	300	19	)	)	PUNCT
ftr-331	300	20	,	,	PUNCT
ftr-331	300	21	public	public	ADJ
ftr-331	300	22	and	and	CCONJ
ftr-331	300	23	societal	societal	ADJ
ftr-331	300	24	benefit	benefit	NOUN
ftr-331	300	25	organizations	organization	NOUN
ftr-331	300	26	(	(	PUNCT
ftr-331	300	27	22	22	NUM
ftr-331	300	28	percent	percent	NOUN
ftr-331	300	29	)	)	PUNCT
ftr-331	300	30	,	,	PUNCT
ftr-331	300	31	and	and	CCONJ
ftr-331	300	32	education	education	NOUN
ftr-331	300	33	organizations	organization	NOUN
ftr-331	300	34	(	(	PUNCT
ftr-331	300	35	15	15	NUM
ftr-331	300	36	percent	percent	NOUN
ftr-331	300	37	)	)	PUNCT
ftr-331	300	38	;	;	PUNCT
ftr-331	300	39	volunteer	volunteer	NOUN
ftr-331	300	40	-	-	PUNCT
ftr-331	300	41	run	run	NOUN
ftr-331	300	42	organizations	organization	NOUN
ftr-331	300	43	,	,	PUNCT
ftr-331	300	44	often	often	ADV
ftr-331	300	45	with	with	ADP
ftr-331	300	46	changing	change	VERB
ftr-331	300	47	addresses	address	NOUN
ftr-331	300	48	,	,	PUNCT
ftr-331	300	49	predominated	predominate	VERB
ftr-331	300	50	.	.	PUNCT
ftr-331	301	1	amy	amy	PROPN
ftr-331	301	2	blackwood	blackwood	PROPN
ftr-331	301	3	and	and	CCONJ
ftr-331	301	4	katie	katie	PROPN
ftr-331	301	5	l.	l.	PROPN
ftr-331	301	6	roeger	roeger	PROPN
ftr-331	301	7	,	,	PUNCT
ftr-331	301	8	national	national	ADJ
ftr-331	301	9	center	center	NOUN
ftr-331	301	10	for	for	ADP
ftr-331	301	11	charitable	charitable	ADJ
ftr-331	301	12	statistics	statistic	NOUN
ftr-331	301	13	,	,	PUNCT
ftr-331	301	14	here	here	ADV
ftr-331	301	15	today	today	NOUN
ftr-331	301	16	,	,	PUNCT
ftr-331	301	17	gone	go	VERB
ftr-331	301	18	tomorrow	tomorrow	NOUN
ftr-331	301	19	:	:	PUNCT
ftr-331	301	20	a	a	DET
ftr-331	301	21	look	look	NOUN
ftr-331	301	22	at	at	ADP
ftr-331	301	23	organizations	organization	NOUN
ftr-331	301	24	that	that	PRON
ftr-331	301	25	may	may	AUX
ftr-331	301	26	have	have	VERB
ftr-331	301	27	their	their	PRON
ftr-331	301	28	tax	tax	NOUN
ftr-331	301	29	-	-	PUNCT
ftr-331	301	30	exempt	exempt	ADJ
ftr-331	301	31	status	status	NOUN
ftr-331	301	32	revoked	revoke	VERB
ftr-331	301	33	2	2	NUM
ftr-331	301	34	-	-	SYM
ftr-331	301	35	3	3	NUM
ftr-331	301	36	(	(	PUNCT
ftr-331	301	37	july	july	PROPN
ftr-331	301	38	8	8	NUM
ftr-331	301	39	,	,	PUNCT
ftr-331	301	40	2010	2010	NUM
ftr-331	301	41	)	)	PUNCT
ftr-331	301	42	,	,	PUNCT
ftr-331	301	43	http://www.urban.org/publications/412135.html	http://www.urban.org/publications/412135.html	PROPN
ftr-331	301	44	.	.	PUNCT
ftr-331	302	1	for	for	ADP
ftr-331	302	2	information	information	NOUN
ftr-331	302	3	identifying	identify	VERB
ftr-331	302	4	those	those	DET
ftr-331	302	5	organizations	organization	NOUN
ftr-331	302	6	that	that	PRON
ftr-331	302	7	automatically	automatically	ADV
ftr-331	302	8	lost	lose	VERB
ftr-331	302	9	their	their	PRON
ftr-331	302	10	exemption	exemption	NOUN
ftr-331	302	11	for	for	ADP
ftr-331	302	12	failure	failure	NOUN
ftr-331	302	13	to	to	PART
ftr-331	302	14	file	file	VERB
ftr-331	302	15	and	and	CCONJ
ftr-331	302	16	providing	provide	VERB
ftr-331	302	17	a	a	DET
ftr-331	302	18	one	one	NUM
ftr-331	302	19	-	-	PUNCT
ftr-331	302	20	time	time	NOUN
ftr-331	302	21	opportunity	opportunity	NOUN
ftr-331	302	22	for	for	ADP
ftr-331	302	23	retroactive	retroactive	ADJ
ftr-331	302	24	reinstatement	reinstatement	NOUN
ftr-331	302	25	see	see	VERB
ftr-331	302	26	internal	internal	ADJ
ftr-331	302	27	revenue	revenue	NOUN
ftr-331	302	28	service	service	NOUN
ftr-331	302	29	,	,	PUNCT
ftr-331	302	30	automatic	automatic	ADJ
ftr-331	302	31	revocation	revocation	NOUN
ftr-331	302	32	of	of	ADP
ftr-331	302	33	exemption	exemption	NOUN
ftr-331	302	34	,	,	PUNCT
ftr-331	302	35	http://www.irs.gov/charities/article/0,,id=239696,00.html	http://www.irs.gov/charities/article/0,,id=239696,00.html	PROPN
ftr-331	302	36	.	.	PUNCT
ftr-331	303	1	47	47	NUM
ftr-331	303	2	.	.	PUNCT
ftr-331	303	3	kirsten	kirsten	PROPN
ftr-331	303	4	a.	a.	PROPN
ftr-331	303	5	granbjerg	granbjerg	PROPN
ftr-331	303	6	,	,	PUNCT
ftr-331	303	7	kellie	kellie	PROPN
ftr-331	303	8	mcgiverin	mcgiverin	NOUN
ftr-331	303	9	-	-	PUNCT
ftr-331	303	10	bohan	bohan	PROPN
ftr-331	303	11	,	,	PUNCT
ftr-331	303	12	kristen	kristen	PROPN
ftr-331	303	13	dmytryk	dmytryk	PROPN
ftr-331	303	14	,	,	PUNCT
ftr-331	303	15	&	&	CCONJ
ftr-331	303	16	jason	jason	PROPN
ftr-331	303	17	simons	simons	PROPN
ftr-331	303	18	,	,	PUNCT
ftr-331	303	19	irs	irs	PROPN
ftr-331	303	20	exempt	exempt	ADJ
ftr-331	303	21	status	status	NOUN
ftr-331	303	22	initiative	initiative	NOUN
ftr-331	303	23	:	:	PUNCT
ftr-331	303	24	indiana	indiana	NOUN
ftr-331	303	25	nonprofits	nonprofit	NOUN
ftr-331	303	26	and	and	CCONJ
ftr-331	303	27	compliance	compliance	NOUN
ftr-331	303	28	with	with	ADP
ftr-331	303	29	the	the	DET
ftr-331	303	30	pension	pension	NOUN
ftr-331	303	31	protection	protection	NOUN
ftr-331	303	32	act	act	NOUN
ftr-331	303	33	of	of	ADP
ftr-331	303	34	2006	2006	NUM
ftr-331	303	35	,	,	PUNCT
ftr-331	303	36	at	at	ADP
ftr-331	303	37	p.	p.	NOUN
ftr-331	303	38	18	18	NUM
ftr-331	303	39	,	,	PUNCT
ftr-331	303	40	indiana	indiana	PROPN
ftr-331	303	41	nonprofits	nonprofit	NOUN
ftr-331	303	42	:	:	PUNCT
ftr-331	303	43	scope	scope	NOUN
ftr-331	303	44	&	&	CCONJ
ftr-331	303	45	community	community	NOUN
ftr-331	303	46	dimensions	dimension	NOUN
ftr-331	303	47	briefing	brief	VERB
ftr-331	303	48	2011	2011	NUM
ftr-331	303	49	:	:	PUNCT
ftr-331	303	50	no	no	INTJ
ftr-331	303	51	.	.	NOUN
ftr-331	303	52	1	1	NUM
ftr-331	303	53	(	(	PUNCT
ftr-331	303	54	july	july	PROPN
ftr-331	303	55	1	1	NUM
ftr-331	303	56	,	,	PUNCT
ftr-331	303	57	2011	2011	NUM
ftr-331	303	58	(	(	PUNCT
ftr-331	303	59	revised	revise	VERB
ftr-331	303	60	oct	oct	PROPN
ftr-331	303	61	.	.	PROPN
ftr-331	303	62	10	10	NUM
ftr-331	303	63	,	,	PUNCT
ftr-331	303	64	2011	2011	NUM
ftr-331	303	65	)	)	PUNCT
ftr-331	303	66	,	,	PUNCT
ftr-331	303	67	http://www.indiana.edu/-nonprof/results/database/irsrevocation.html	http://www.indiana.edu/-nonprof/results/database/irsrevocation.html	VERB
ftr-331	303	68	.	.	PUNCT
ftr-331	304	1	this	this	DET
ftr-331	304	2	report	report	NOUN
ftr-331	304	3	found	find	VERB
ftr-331	304	4	that	that	SCONJ
ftr-331	304	5	suffering	suffer	VERB
ftr-331	304	6	the	the	DET
ftr-331	304	7	highest	high	ADJ
ftr-331	304	8	rates	rate	NOUN
ftr-331	304	9	of	of	ADP
ftr-331	304	10	revocation	revocation	NOUN
ftr-331	304	11	were	be	AUX
ftr-331	304	12	cemeteries	cemetery	NOUN
ftr-331	304	13	,	,	PUNCT
ftr-331	304	14	advocacy	advocacy	NOUN
ftr-331	304	15	organizations	organization	NOUN
ftr-331	304	16	,	,	PUNCT
ftr-331	304	17	and	and	CCONJ
ftr-331	304	18	nonprofit	nonprofit	ADJ
ftr-331	304	19	business	business	NOUN
ftr-331	304	20	associations	association	NOUN
ftr-331	304	21	,	,	PUNCT
ftr-331	304	22	while	while	SCONJ
ftr-331	304	23	fraternal	fraternal	ADJ
ftr-331	304	24	organizations	organization	NOUN
ftr-331	304	25	,	,	PUNCT
ftr-331	304	26	veterans	veteran	NOUN
ftr-331	304	27	groups	group	NOUN
ftr-331	304	28	and	and	CCONJ
ftr-331	304	29	other	other	ADJ
ftr-331	304	30	organizations	organization	NOUN
ftr-331	304	31	with	with	ADP
ftr-331	304	32	close	close	ADJ
ftr-331	304	33	connections	connection	NOUN
ftr-331	304	34	to	to	ADP
ftr-331	304	35	national	national	ADJ
ftr-331	304	36	groups	group	NOUN
ftr-331	304	37	were	be	AUX
ftr-331	304	38	most	most	ADV
ftr-331	304	39	successful	successful	ADJ
ftr-331	304	40	in	in	ADP
ftr-331	304	41	avoiding	avoid	VERB
ftr-331	304	42	having	have	VERB
ftr-331	304	43	their	their	PRON
ftr-331	304	44	tax	tax	NOUN
ftr-331	304	45	-	-	PUNCT
ftr-331	304	46	exempt	exempt	ADJ
ftr-331	304	47	status	status	NOUN
ftr-331	304	48	revoked	revoke	VERB
ftr-331	304	49	,	,	PUNCT
ftr-331	304	50	suggesting	suggest	VERB
ftr-331	304	51	that	that	SCONJ
ftr-331	304	52	communications	communication	NOUN
ftr-331	304	53	networks	network	NOUN
ftr-331	304	54	helped	help	VERB
ftr-331	304	55	such	such	ADJ
ftr-331	304	56	groups	group	NOUN
ftr-331	304	57	comply	comply	VERB
ftr-331	304	58	with	with	ADP
ftr-331	304	59	the	the	DET
ftr-331	304	60	law	law	NOUN
ftr-331	304	61	.	.	PUNCT
ftr-331	305	1	i	i	PRON
ftr-331	305	2	d.	d.	PROPN
ftr-331	305	3	at	at	ADP
ftr-331	305	4	3	3	NUM
ftr-331	305	5	.	.	PROPN
ftr-331	305	6	48	48	NUM
ftr-331	305	7	.	.	PUNCT
ftr-331	306	1	the	the	DET
ftr-331	306	2	exemption	exemption	NOUN
ftr-331	306	3	application	application	NOUN
ftr-331	306	4	,	,	PUNCT
ftr-331	306	5	form	form	NOUN
ftr-331	306	6	1023	1023	NUM
ftr-331	306	7	,	,	PUNCT
ftr-331	306	8	asked	ask	VERB
ftr-331	306	9	about	about	ADP
ftr-331	306	10	organizational	organizational	ADJ
ftr-331	306	11	form	form	NOUN
ftr-331	306	12	and	and	CCONJ
ftr-331	306	13	changes	change	NOUN
ftr-331	306	14	in	in	ADP
ftr-331	306	15	organizational	organizational	ADJ
ftr-331	306	16	form	form	NOUN
ftr-331	306	17	should	should	AUX
ftr-331	306	18	have	have	AUX
ftr-331	306	19	been	be	AUX
ftr-331	306	20	reported	report	VERB
ftr-331	306	21	on	on	ADP
ftr-331	306	22	the	the	DET
ftr-331	306	23	form	form	NOUN
ftr-331	306	24	990	990	NUM
ftr-331	306	25	,	,	PUNCT
ftr-331	306	26	but	but	CCONJ
ftr-331	306	27	this	this	DET
ftr-331	306	28	process	process	NOUN
ftr-331	306	29	was	be	AUX
ftr-331	306	30	unreliable	unreliable	ADJ
ftr-331	306	31	.	.	PUNCT
ftr-331	307	1	note	note	VERB
ftr-331	307	2	that	that	SCONJ
ftr-331	307	3	the	the	DET
ftr-331	307	4	irs	irs	PROPN
ftr-331	307	5	did	do	AUX
ftr-331	307	6	not	not	PART
ftr-331	307	7	redesign	redesign	VERB
ftr-331	307	8	the	the	DET
ftr-331	307	9	simplified	simplified	ADJ
ftr-331	307	10	form	form	NOUN
ftr-331	307	11	990	990	NUM
ftr-331	307	12	-	-	PUNCT
ftr-331	307	13	ez	ez	NOUN
ftr-331	307	14	or	or	CCONJ
ftr-331	307	15	the	the	DET
ftr-331	307	16	private	private	ADJ
ftr-331	307	17	foundation	foundation	NOUN
ftr-331	307	18	form	form	NOUN
ftr-331	307	19	,	,	PUNCT
ftr-331	307	20	990	990	NUM
ftr-331	307	21	-	-	PUNCT
ftr-331	307	22	pf	pf	NOUN
ftr-331	307	23	.	.	PROPN
ftr-331	307	24	49	49	NUM
ftr-331	307	25	.	.	PUNCT
ftr-331	308	1	see	see	VERB
ftr-331	308	2	evelyn	evelyn	PROPN
ftr-331	308	3	brody	brody	PROPN
ftr-331	308	4	,	,	PUNCT
ftr-331	308	5	professor	professor	NOUN
ftr-331	308	6	comments	comment	NOUN
ftr-331	308	7	on	on	ADP
ftr-331	308	8	form	form	NOUN
ftr-331	308	9	990	990	NUM
ftr-331	308	10	redesign	redesign	NOUN
ftr-331	308	11	,	,	PUNCT
ftr-331	308	12	24	24	NUM
ftr-331	308	13	-	-	SYM
ftr-331	308	14	28	28	NUM
ftr-331	308	15	,	,	PUNCT
ftr-331	308	16	tax	tax	NOUN
ftr-331	308	17	notes	note	NOUN
ftr-331	308	18	today	today	NOUN
ftr-331	308	19	181	181	NUM
ftr-331	308	20	-	-	SYM
ftr-331	308	21	13	13	NUM
ftr-331	308	22	(	(	PUNCT
ftr-331	308	23	sept	sept	PROPN
ftr-331	308	24	.	.	PROPN
ftr-331	308	25	18	18	NUM
ftr-331	308	26	,	,	PUNCT
ftr-331	308	27	2007	2007	NUM
ftr-331	308	28	)	)	PUNCT
ftr-331	309	1	[	[	X
ftr-331	309	2	hereinafter	hereinafter	NOUN
ftr-331	309	3	brody	brody	NOUN
ftr-331	309	4	,	,	PUNCT
ftr-331	309	5	professor	professor	NOUN
ftr-331	309	6	198	198	NUM
ftr-331	309	7	[	[	X
ftr-331	309	8	vol	vol	NOUN
ftr-331	309	9	.	.	PUNCT
ftr-331	309	10	12:4	12:4	NUM
ftr-331	309	11	charity	charity	NOUN
ftr-331	309	12	governance	governance	NOUN
ftr-331	309	13	not	not	PART
ftr-331	309	14	surprisingly	surprisingly	ADV
ftr-331	309	15	,	,	PUNCT
ftr-331	309	16	the	the	DET
ftr-331	309	17	form	form	NOUN
ftr-331	309	18	990	990	NUM
ftr-331	309	19	focuses	focus	VERB
ftr-331	309	20	largely	largely	ADV
ftr-331	309	21	on	on	ADP
ftr-331	309	22	financial	financial	ADJ
ftr-331	309	23	reporting	reporting	NOUN
ftr-331	309	24	and	and	CCONJ
ftr-331	309	25	transactions	transaction	NOUN
ftr-331	309	26	the	the	DET
ftr-331	309	27	irs	irs	PROPN
ftr-331	309	28	's	's	PART
ftr-331	309	29	core	core	NOUN
ftr-331	309	30	competency	competency	NOUN
ftr-331	309	31	is	be	AUX
ftr-331	309	32	,	,	PUNCT
ftr-331	309	33	after	after	ADV
ftr-331	309	34	all	all	ADV
ftr-331	309	35	,	,	PUNCT
ftr-331	309	36	tax	tax	NOUN
ftr-331	309	37	collection	collection	NOUN
ftr-331	309	38	,	,	PUNCT
ftr-331	309	39	which	which	PRON
ftr-331	309	40	is	be	AUX
ftr-331	309	41	measured	measure	VERB
ftr-331	309	42	in	in	ADP
ftr-331	309	43	dollars	dollar	NOUN
ftr-331	309	44	.	.	PUNCT
ftr-331	310	1	the	the	DET
ftr-331	310	2	form	form	NOUN
ftr-331	310	3	990	990	NUM
ftr-331	310	4	is	be	AUX
ftr-331	310	5	not	not	PART
ftr-331	310	6	limited	limit	VERB
ftr-331	310	7	to	to	ADP
ftr-331	310	8	financial	financial	ADJ
ftr-331	310	9	results	result	NOUN
ftr-331	310	10	,	,	PUNCT
ftr-331	310	11	though	though	ADV
ftr-331	310	12	,	,	PUNCT
ftr-331	310	13	because	because	SCONJ
ftr-331	310	14	it	it	PRON
ftr-331	310	15	also	also	ADV
ftr-331	310	16	has	have	VERB
ftr-331	310	17	to	to	PART
ftr-331	310	18	reflect	reflect	VERB
ftr-331	310	19	specific	specific	ADJ
ftr-331	310	20	requirements	requirement	NOUN
ftr-331	310	21	and	and	CCONJ
ftr-331	310	22	prohibitions	prohibition	NOUN
ftr-331	310	23	in	in	ADP
ftr-331	310	24	the	the	DET
ftr-331	310	25	tax	tax	NOUN
ftr-331	310	26	laws	law	NOUN
ftr-331	310	27	.	.	PUNCT
ftr-331	311	1	thus	thus	ADV
ftr-331	311	2	,	,	PUNCT
ftr-331	311	3	we	we	PRON
ftr-331	311	4	find	find	VERB
ftr-331	311	5	many	many	ADJ
ftr-331	311	6	questions	question	NOUN
ftr-331	311	7	about	about	ADP
ftr-331	311	8	relationships	relationship	NOUN
ftr-331	311	9	among	among	ADP
ftr-331	311	10	fiduciaries	fiduciary	NOUN
ftr-331	311	11	and	and	CCONJ
ftr-331	311	12	conflict	conflict	NOUN
ftr-331	311	13	-	-	PUNCT
ftr-331	311	14	of	of	ADP
ftr-331	311	15	-	-	PUNCT
ftr-331	311	16	interest	interest	NOUN
ftr-331	311	17	transactions	transaction	NOUN
ftr-331	311	18	,	,	PUNCT
ftr-331	311	19	as	as	ADV
ftr-331	311	20	well	well	ADV
ftr-331	311	21	as	as	ADP
ftr-331	311	22	questions	question	NOUN
ftr-331	311	23	about	about	ADP
ftr-331	311	24	two	two	NUM
ftr-331	311	25	additional	additional	ADJ
ftr-331	311	26	concerns	concern	NOUN
ftr-331	311	27	of	of	ADP
ftr-331	311	28	federal	federal	ADJ
ftr-331	311	29	tax	tax	NOUN
ftr-331	311	30	exemption	exemption	NOUN
ftr-331	311	31	for	for	ADP
ftr-331	311	32	charities	charity	NOUN
ftr-331	311	33	:	:	PUNCT
ftr-331	311	34	unrelated	unrelated	ADJ
ftr-331	311	35	business	business	NOUN
ftr-331	311	36	activity	activity	NOUN
ftr-331	311	37	and	and	CCONJ
ftr-331	311	38	lobbying	lobbying	NOUN
ftr-331	311	39	and	and	CCONJ
ftr-331	311	40	political	political	ADJ
ftr-331	311	41	activity	activity	NOUN
ftr-331	311	42	.	.	PUNCT
ftr-331	312	1	the	the	DET
ftr-331	312	2	most	most	ADV
ftr-331	312	3	striking	striking	ADJ
ftr-331	312	4	feature	feature	NOUN
ftr-331	312	5	of	of	ADP
ftr-331	312	6	the	the	DET
ftr-331	312	7	2008	2008	NUM
ftr-331	312	8	redesigned	redesign	VERB
ftr-331	312	9	form	form	NOUN
ftr-331	312	10	990	990	NUM
ftr-331	312	11	is	be	AUX
ftr-331	312	12	the	the	DET
ftr-331	312	13	new	new	ADJ
ftr-331	312	14	first	first	ADJ
ftr-331	312	15	page	page	NOUN
ftr-331	312	16	that	that	PRON
ftr-331	312	17	highlights	highlight	VERB
ftr-331	312	18	key	key	ADJ
ftr-331	312	19	information	information	NOUN
ftr-331	312	20	set	set	VERB
ftr-331	312	21	forth	forth	ADP
ftr-331	312	22	elsewhere	elsewhere	ADV
ftr-331	312	23	on	on	ADP
ftr-331	312	24	the	the	DET
ftr-331	312	25	form	form	NOUN
ftr-331	312	26	.	.	PUNCT
ftr-331	313	1	this	this	DET
ftr-331	313	2	summary	summary	NOUN
ftr-331	313	3	page	page	NOUN
ftr-331	313	4	will	will	AUX
ftr-331	313	5	make	make	VERB
ftr-331	313	6	the	the	DET
ftr-331	313	7	form	form	NOUN
ftr-331	313	8	more	more	ADV
ftr-331	313	9	accessible	accessible	ADJ
ftr-331	313	10	to	to	ADP
ftr-331	313	11	donors	donor	NOUN
ftr-331	313	12	,	,	PUNCT
ftr-331	313	13	the	the	DET
ftr-331	313	14	press	press	NOUN
ftr-331	313	15	,	,	PUNCT
ftr-331	313	16	and	and	CCONJ
ftr-331	313	17	state	state	NOUN
ftr-331	313	18	regulators	regulator	NOUN
ftr-331	313	19	not	not	PART
ftr-331	313	20	to	to	PART
ftr-331	313	21	mention	mention	VERB
ftr-331	313	22	to	to	PART
ftr-331	313	23	board	board	VERB
ftr-331	313	24	members	member	NOUN
ftr-331	313	25	themselves	themselves	PRON
ftr-331	313	26	.	.	PUNCT
ftr-331	314	1	the	the	DET
ftr-331	314	2	form	form	NOUN
ftr-331	314	3	also	also	ADV
ftr-331	314	4	adds	add	VERB
ftr-331	314	5	a	a	DET
ftr-331	314	6	full	full	ADJ
ftr-331	314	7	page	page	NOUN
ftr-331	314	8	of	of	ADP
ftr-331	314	9	questions	question	NOUN
ftr-331	314	10	about	about	ADP
ftr-331	314	11	organizational	organizational	ADJ
ftr-331	314	12	structure	structure	NOUN
ftr-331	314	13	and	and	CCONJ
ftr-331	314	14	governance	governance	NOUN
ftr-331	314	15	practices	practice	NOUN
ftr-331	314	16	.	.	PUNCT
ftr-331	314	17	0	0	PUNCT
ftr-331	315	1	(	(	PUNCT
ftr-331	315	2	see	see	VERB
ftr-331	315	3	the	the	DET
ftr-331	315	4	appendix	appendix	NOUN
ftr-331	315	5	for	for	ADP
ftr-331	315	6	the	the	DET
ftr-331	315	7	2007	2007	NUM
ftr-331	315	8	exposure	exposure	NOUN
ftr-331	315	9	draft	draft	NOUN
ftr-331	315	10	and	and	CCONJ
ftr-331	315	11	the	the	DET
ftr-331	315	12	2008	2008	NUM
ftr-331	315	13	final	final	ADJ
ftr-331	315	14	versions	version	NOUN
ftr-331	315	15	of	of	ADP
ftr-331	315	16	those	those	DET
ftr-331	315	17	two	two	NUM
ftr-331	315	18	pages	page	NOUN
ftr-331	315	19	.	.	PUNCT
ftr-331	315	20	)	)	PUNCT
ftr-331	316	1	i	i	PRON
ftr-331	316	2	strongly	strongly	ADV
ftr-331	316	3	supported	support	VERB
ftr-331	316	4	this	this	DET
ftr-331	316	5	focus	focus	NOUN
ftr-331	316	6	on	on	ADP
ftr-331	316	7	governance	governance	NOUN
ftr-331	316	8	in	in	ADP
ftr-331	316	9	my	my	PRON
ftr-331	316	10	comment	comment	NOUN
ftr-331	316	11	letter	letter	NOUN
ftr-331	316	12	on	on	ADP
ftr-331	316	13	the	the	DET
ftr-331	316	14	draft	draft	NOUN
ftr-331	316	15	redesign	redesign	NOUN
ftr-331	316	16	.	.	PUNCT
ftr-331	317	1	indeed	indeed	ADV
ftr-331	317	2	,	,	PUNCT
ftr-331	317	3	i	i	PRON
ftr-331	317	4	proposed	propose	VERB
ftr-331	317	5	replacing	replace	VERB
ftr-331	317	6	the	the	DET
ftr-331	317	7	draft	draft	NOUN
ftr-331	317	8	half	half	ADJ
ftr-331	317	9	-	-	PUNCT
ftr-331	317	10	page	page	NOUN
ftr-331	317	11	of	of	ADP
ftr-331	317	12	questions	question	NOUN
ftr-331	317	13	with	with	ADP
ftr-331	317	14	a	a	DET
ftr-331	317	15	full	full	ADJ
ftr-331	317	16	page	page	NOUN
ftr-331	317	17	of	of	ADP
ftr-331	317	18	my	my	PRON
ftr-331	317	19	own	own	ADJ
ftr-331	317	20	.	.	PUNCT
ftr-331	318	1	as	as	SCONJ
ftr-331	318	2	i	i	PRON
ftr-331	318	3	explained	explain	VERB
ftr-331	318	4	:	:	PUNCT
ftr-331	318	5	it	it	PRON
ftr-331	318	6	seems	seem	VERB
ftr-331	318	7	to	to	ADP
ftr-331	318	8	me	i	PRON
ftr-331	318	9	that	that	SCONJ
ftr-331	318	10	most	most	ADV
ftr-331	318	11	useful	useful	ADJ
ftr-331	318	12	for	for	ADP
ftr-331	318	13	the	the	DET
ftr-331	318	14	service	service	NOUN
ftr-331	318	15	,	,	PUNCT
ftr-331	318	16	potential	potential	ADJ
ftr-331	318	17	donors	donor	NOUN
ftr-331	318	18	,	,	PUNCT
ftr-331	318	19	the	the	DET
ftr-331	318	20	press	press	NOUN
ftr-331	318	21	,	,	PUNCT
ftr-331	318	22	and	and	CCONJ
ftr-331	318	23	anyone	anyone	PRON
ftr-331	318	24	else	else	ADV
ftr-331	318	25	who	who	PRON
ftr-331	318	26	reviews	review	VERB
ftr-331	318	27	the	the	DET
ftr-331	318	28	form	form	NOUN
ftr-331	318	29	990	990	NUM
ftr-331	318	30	would	would	AUX
ftr-331	318	31	be	be	AUX
ftr-331	318	32	a	a	DET
ftr-331	318	33	series	series	NOUN
ftr-331	318	34	of	of	ADP
ftr-331	318	35	questions	question	NOUN
ftr-331	318	36	that	that	PRON
ftr-331	318	37	describe	describe	VERB
ftr-331	318	38	the	the	DET
ftr-331	318	39	governance	governance	NOUN
ftr-331	318	40	structure	structure	NOUN
ftr-331	318	41	of	of	ADP
ftr-331	318	42	the	the	DET
ftr-331	318	43	organization	organization	NOUN
ftr-331	318	44	and	and	CCONJ
ftr-331	318	45	that	that	PRON
ftr-331	318	46	determine	determine	VERB
ftr-331	318	47	whether	whether	SCONJ
ftr-331	318	48	the	the	DET
ftr-331	318	49	organization	organization	NOUN
ftr-331	318	50	has	have	VERB
ftr-331	318	51	in	in	ADP
ftr-331	318	52	place	place	NOUN
ftr-331	318	53	procedures	procedure	NOUN
ftr-331	318	54	to	to	PART
ftr-331	318	55	support	support	VERB
ftr-331	318	56	good	good	ADJ
ftr-331	318	57	governance	governance	NOUN
ftr-331	318	58	.	.	PUNCT
ftr-331	319	1	at	at	ADP
ftr-331	319	2	the	the	DET
ftr-331	319	3	same	same	ADJ
ftr-331	319	4	time	time	NOUN
ftr-331	319	5	,	,	PUNCT
ftr-331	319	6	it	it	PRON
ftr-331	319	7	is	be	AUX
ftr-331	319	8	important	important	ADJ
ftr-331	319	9	to	to	PART
ftr-331	319	10	recognize	recognize	VERB
ftr-331	319	11	that	that	SCONJ
ftr-331	319	12	these	these	DET
ftr-331	319	13	organizations	organization	NOUN
ftr-331	319	14	are	be	AUX
ftr-331	319	15	private	private	ADJ
ftr-331	319	16	entities	entity	NOUN
ftr-331	319	17	,	,	PUNCT
ftr-331	319	18	whose	whose	DET
ftr-331	319	19	obligation	obligation	NOUN
ftr-331	319	20	to	to	PART
ftr-331	319	21	make	make	VERB
ftr-331	319	22	public	public	ADJ
ftr-331	319	23	disclosures	disclosure	NOUN
ftr-331	319	24	must	must	AUX
ftr-331	319	25	be	be	AUX
ftr-331	319	26	based	base	VERB
ftr-331	319	27	on	on	ADP
ftr-331	319	28	the	the	DET
ftr-331	319	29	requirements	requirement	NOUN
ftr-331	319	30	of	of	ADP
ftr-331	319	31	the	the	DET
ftr-331	319	32	code	code	NOUN
ftr-331	319	33	.	.	PUNCT
ftr-331	320	1	i	i	PRON
ftr-331	320	2	agree	agree	VERB
ftr-331	320	3	with	with	ADP
ftr-331	320	4	those	those	PRON
ftr-331	320	5	who	who	PRON
ftr-331	320	6	have	have	AUX
ftr-331	320	7	urged	urge	VERB
ftr-331	320	8	you	you	PRON
ftr-331	320	9	make	make	VERB
ftr-331	320	10	clear	clear	ADJ
ftr-331	320	11	on	on	ADP
ftr-331	320	12	the	the	DET
ftr-331	320	13	form	form	NOUN
ftr-331	320	14	itself	itself	PRON
ftr-331	320	15	and	and	CCONJ
ftr-331	320	16	not	not	PART
ftr-331	320	17	just	just	ADV
ftr-331	320	18	in	in	ADP
ftr-331	320	19	the	the	DET
ftr-331	320	20	instructions	instruction	NOUN
ftr-331	320	21	which	which	PRON
ftr-331	320	22	of	of	ADP
ftr-331	320	23	these	these	DET
ftr-331	320	24	items	item	NOUN
ftr-331	320	25	are	be	AUX
ftr-331	320	26	legally	legally	ADV
ftr-331	320	27	required	require	VERB
ftr-331	320	28	,	,	PUNCT
ftr-331	320	29	so	so	SCONJ
ftr-331	320	30	that	that	SCONJ
ftr-331	320	31	readers	reader	NOUN
ftr-331	320	32	do	do	AUX
ftr-331	320	33	not	not	PART
ftr-331	320	34	draw	draw	VERB
ftr-331	320	35	inappropriate	inappropriate	ADJ
ftr-331	320	36	adverse	adverse	ADJ
ftr-331	320	37	inferences	inference	NOUN
ftr-331	320	38	.	.	PUNCT
ftr-331	321	1	52	52	NUM
ftr-331	321	2	tracking	track	VERB
ftr-331	321	3	many	many	ADJ
ftr-331	321	4	of	of	ADP
ftr-331	321	5	my	my	PRON
ftr-331	321	6	suggestions	suggestion	NOUN
ftr-331	321	7	,	,	PUNCT
ftr-331	321	8	part	part	NOUN
ftr-331	321	9	vi	vi	NOUN
ftr-331	321	10	as	as	SCONJ
ftr-331	321	11	finalized	finalize	VERB
ftr-331	321	12	requires	require	VERB
ftr-331	321	13	the	the	DET
ftr-331	321	14	disclosure	disclosure	NOUN
ftr-331	321	15	of	of	ADP
ftr-331	321	16	whether	whether	SCONJ
ftr-331	321	17	the	the	DET
ftr-331	321	18	organization	organization	NOUN
ftr-331	321	19	has	have	AUX
ftr-331	321	20	a	a	DET
ftr-331	321	21	voting	voting	NOUN
ftr-331	321	22	membership	membership	NOUN
ftr-331	321	23	;	;	PUNCT
ftr-331	321	24	the	the	DET
ftr-331	321	25	identity	identity	NOUN
ftr-331	321	26	of	of	ADP
ftr-331	321	27	voting	voting	NOUN
ftr-331	321	28	board	board	NOUN
ftr-331	321	29	members	member	NOUN
ftr-331	321	30	(	(	PUNCT
ftr-331	321	31	and	and	CCONJ
ftr-331	321	32	which	which	DET
ftr-331	321	33	ones	one	NOUN
ftr-331	321	34	are	be	AUX
ftr-331	321	35	independent	independent	ADJ
ftr-331	321	36	)	)	PUNCT
ftr-331	321	37	;	;	PUNCT
ftr-331	321	38	whether	whether	SCONJ
ftr-331	321	39	and	and	CCONJ
ftr-331	321	40	how	how	SCONJ
ftr-331	321	41	certain	certain	ADJ
ftr-331	321	42	documents	document	NOUN
ftr-331	321	43	,	,	PUNCT
ftr-331	321	44	including	include	VERB
ftr-331	321	45	the	the	DET
ftr-331	321	46	organization	organization	NOUN
ftr-331	321	47	's	's	PART
ftr-331	321	48	form	form	NOUN
ftr-331	321	49	1023	1023	NUM
ftr-331	321	50	,	,	PUNCT
ftr-331	321	51	forms	form	NOUN
ftr-331	321	52	990	990	NUM
ftr-331	321	53	,	,	PUNCT
ftr-331	321	54	and	and	CCONJ
ftr-331	321	55	990	990	NUM
ftr-331	321	56	-	-	PUNCT
ftr-331	321	57	t	t	NOUN
ftr-331	321	58	,	,	PUNCT
ftr-331	321	59	financial	financial	ADJ
ftr-331	321	60	statements	statement	NOUN
ftr-331	321	61	,	,	PUNCT
ftr-331	321	62	governing	govern	VERB
ftr-331	321	63	documents	document	NOUN
ftr-331	321	64	,	,	PUNCT
ftr-331	321	65	and	and	CCONJ
ftr-331	321	66	conflict	conflict	NOUN
ftr-331	321	67	of	of	ADP
ftr-331	321	68	comments	comment	NOUN
ftr-331	321	69	]	]	X
ftr-331	321	70	.	.	PUNCT
ftr-331	322	1	50	50	NUM
ftr-331	322	2	.	.	PUNCT
ftr-331	323	1	see	see	VERB
ftr-331	323	2	generally	generally	ADV
ftr-331	323	3	elaine	elaine	PROPN
ftr-331	323	4	waterhouse	waterhouse	PROPN
ftr-331	323	5	wilson	wilson	PROPN
ftr-331	323	6	,	,	PUNCT
ftr-331	323	7	more	more	ADJ
ftr-331	323	8	than	than	SCONJ
ftr-331	323	9	you	you	PRON
ftr-331	323	10	ever	ever	ADV
ftr-331	323	11	wanted	want	VERB
ftr-331	323	12	to	to	PART
ftr-331	323	13	know	know	VERB
ftr-331	323	14	(	(	PUNCT
ftr-331	323	15	or	or	CCONJ
ftr-331	323	16	tell	tell	VERB
ftr-331	323	17	!	!	PUNCT
ftr-331	323	18	):	):	PUNCT
ftr-331	323	19	heightened	heighten	VERB
ftr-331	323	20	compensation	compensation	NOUN
ftr-331	323	21	disclosure	disclosure	NOUN
ftr-331	323	22	on	on	ADP
ftr-331	323	23	the	the	DET
ftr-331	323	24	new	new	ADJ
ftr-331	323	25	form	form	NOUN
ftr-331	323	26	990	990	NUM
ftr-331	323	27	,	,	PUNCT
ftr-331	323	28	60	60	NUM
ftr-331	323	29	exempt	exempt	ADJ
ftr-331	323	30	org	org	NOUN
ftr-331	323	31	.	.	PUNCT
ftr-331	324	1	tax	tax	NOUN
ftr-331	324	2	rev	rev	PROPN
ftr-331	324	3	.	.	PROPN
ftr-331	325	1	273	273	NUM
ftr-331	325	2	(	(	PUNCT
ftr-331	325	3	june	june	PROPN
ftr-331	325	4	2008	2008	NUM
ftr-331	325	5	)	)	PUNCT
ftr-331	325	6	.	.	PUNCT
ftr-331	326	1	51	51	NUM
ftr-331	326	2	.	.	X
ftr-331	327	1	brody	brody	NOUN
ftr-331	327	2	,	,	PUNCT
ftr-331	327	3	professor	professor	NOUN
ftr-331	327	4	comments	comment	NOUN
ftr-331	327	5	,	,	PUNCT
ftr-331	327	6	supra	supra	PROPN
ftr-331	327	7	note	note	NOUN
ftr-331	327	8	49	49	NUM
ftr-331	327	9	.	.	PUNCT
ftr-331	328	1	52	52	NUM
ftr-331	328	2	.	.	PUNCT
ftr-331	329	1	i	i	PRON
ftr-331	329	2	d.	d.	PROPN
ftr-331	329	3	2012	2012	NUM
ftr-331	329	4	]	]	PUNCT
ftr-331	329	5	199	199	NUM
ftr-331	329	6	florida	florida	PROPN
ftr-331	329	7	tax	tax	NOUN
ftr-331	329	8	review	review	NOUN
ftr-331	329	9	interest	interest	NOUN
ftr-331	329	10	policies	policy	NOUN
ftr-331	329	11	,	,	PUNCT
ftr-331	329	12	are	be	AUX
ftr-331	329	13	made	make	VERB
ftr-331	329	14	available	available	ADJ
ftr-331	329	15	to	to	ADP
ftr-331	329	16	the	the	DET
ftr-331	329	17	general	general	ADJ
ftr-331	329	18	public	public	NOUN
ftr-331	329	19	;	;	PUNCT
ftr-331	329	20	and	and	CCONJ
ftr-331	329	21	whether	whether	SCONJ
ftr-331	329	22	the	the	DET
ftr-331	329	23	organization	organization	NOUN
ftr-331	329	24	became	become	VERB
ftr-331	329	25	aware	aware	ADJ
ftr-331	329	26	during	during	ADP
ftr-331	329	27	the	the	DET
ftr-331	329	28	year	year	NOUN
ftr-331	329	29	of	of	ADP
ftr-331	329	30	an	an	DET
ftr-331	329	31	embezzlement	embezzlement	NOUN
ftr-331	329	32	or	or	CCONJ
ftr-331	329	33	other	other	ADJ
ftr-331	329	34	material	material	NOUN
ftr-331	329	35	diversion	diversion	NOUN
ftr-331	329	36	of	of	ADP
ftr-331	329	37	the	the	DET
ftr-331	329	38	organization	organization	NOUN
ftr-331	329	39	's	's	PART
ftr-331	329	40	assets	asset	NOUN
ftr-331	329	41	.	.	PUNCT
ftr-331	330	1	but	but	CCONJ
ftr-331	330	2	the	the	DET
ftr-331	330	3	governance	governance	NOUN
ftr-331	330	4	-	-	PUNCT
ftr-331	330	5	focused	focus	VERB
ftr-331	330	6	part	part	NOUN
ftr-331	330	7	of	of	ADP
ftr-331	330	8	the	the	DET
ftr-331	330	9	form	form	NOUN
ftr-331	330	10	990	990	NUM
ftr-331	330	11	,	,	PUNCT
ftr-331	330	12	which	which	PRON
ftr-331	330	13	steve	steve	PROPN
ftr-331	330	14	miller	miller	PROPN
ftr-331	330	15	,	,	PUNCT
ftr-331	330	16	then	then	ADV
ftr-331	330	17	-	-	PUNCT
ftr-331	330	18	commissioner	commissioner	NOUN
ftr-331	330	19	for	for	ADP
ftr-331	330	20	the	the	DET
ftr-331	330	21	tax	tax	NOUN
ftr-331	330	22	exempt	exempt	ADJ
ftr-331	330	23	and	and	CCONJ
ftr-331	330	24	government	government	NOUN
ftr-331	330	25	entities	entity	NOUN
ftr-331	330	26	division	division	NOUN
ftr-331	330	27	(	(	PUNCT
ftr-331	330	28	te	te	PROPN
ftr-331	330	29	/	/	SYM
ftr-331	330	30	ge	ge	PROPN
ftr-331	330	31	)	)	PUNCT
ftr-331	330	32	,	,	PUNCT
ftr-331	330	33	characterized	characterize	VERB
ftr-331	330	34	as	as	ADP
ftr-331	330	35	"	"	PUNCT
ftr-331	330	36	the	the	DET
ftr-331	330	37	crown	crown	NOUN
ftr-331	330	38	jewel	jewel	NOUN
ftr-331	330	39	"	"	PUNCT
ftr-331	330	40	of	of	ADP
ftr-331	330	41	the	the	DET
ftr-331	330	42	irs	irs	PROPN
ftr-331	330	43	's	's	PART
ftr-331	330	44	recent	recent	ADJ
ftr-331	330	45	activity	activity	NOUN
ftr-331	330	46	in	in	ADP
ftr-331	330	47	the	the	DET
ftr-331	330	48	nonprofit	nonprofit	ADJ
ftr-331	330	49	governance	governance	NOUN
ftr-331	330	50	area	area	NOUN
ftr-331	330	51	,	,	PUNCT
ftr-331	330	52	has	have	AUX
ftr-331	330	53	proven	prove	VERB
ftr-331	330	54	somewhat	somewhat	ADV
ftr-331	330	55	controversial	controversial	ADJ
ftr-331	330	56	.	.	PUNCT
ftr-331	331	1	the	the	DET
ftr-331	331	2	advisory	advisory	ADJ
ftr-331	331	3	committee	committee	NOUN
ftr-331	331	4	on	on	ADP
ftr-331	331	5	tax	tax	NOUN
ftr-331	331	6	exempt	exempt	ADJ
ftr-331	331	7	and	and	CCONJ
ftr-331	331	8	government	government	NOUN
ftr-331	331	9	entities	entity	NOUN
ftr-331	331	10	(	(	PUNCT
ftr-331	331	11	the	the	DET
ftr-331	331	12	"	"	PUNCT
ftr-331	331	13	act	act	NOUN
ftr-331	331	14	"	"	PUNCT
ftr-331	331	15	)	)	PUNCT
ftr-331	331	16	,	,	PUNCT
ftr-331	331	17	a	a	DET
ftr-331	331	18	high	high	ADJ
ftr-331	331	19	-	-	PUNCT
ftr-331	331	20	level	level	NOUN
ftr-331	331	21	advisory	advisory	ADJ
ftr-331	331	22	body	body	NOUN
ftr-331	331	23	to	to	ADP
ftr-331	331	24	te	te	PROPN
ftr-331	331	25	/	/	SYM
ftr-331	331	26	ge	ge	PROPN
ftr-331	331	27	,	,	PUNCT
ftr-331	331	28	issued	issue	VERB
ftr-331	331	29	a	a	DET
ftr-331	331	30	lengthy	lengthy	ADJ
ftr-331	331	31	report	report	NOUN
ftr-331	331	32	in	in	ADP
ftr-331	331	33	june	june	PROPN
ftr-331	331	34	2008	2008	NUM
ftr-331	331	35	focusing	focus	VERB
ftr-331	331	36	on	on	ADP
ftr-331	331	37	the	the	DET
ftr-331	331	38	irs	irs	PROPN
ftr-331	331	39	role	role	NOUN
ftr-331	331	40	in	in	ADP
ftr-331	331	41	charity	charity	NOUN
ftr-331	331	42	governance.54	governance.54	PROPN
ftr-331	331	43	the	the	DET
ftr-331	331	44	2008	2008	NUM
ftr-331	331	45	act	act	NOUN
ftr-331	331	46	report	report	NOUN
ftr-331	331	47	comments	comment	NOUN
ftr-331	331	48	:	:	PUNCT
ftr-331	331	49	we	we	PRON
ftr-331	331	50	believe	believe	VERB
ftr-331	331	51	in	in	ADP
ftr-331	331	52	large	large	ADJ
ftr-331	331	53	part	part	NOUN
ftr-331	331	54	the	the	DET
ftr-331	331	55	governance	governance	NOUN
ftr-331	331	56	questions	question	NOUN
ftr-331	331	57	on	on	ADP
ftr-331	331	58	the	the	DET
ftr-331	331	59	redesigned	redesign	VERB
ftr-331	331	60	form	form	NOUN
ftr-331	331	61	990	990	NUM
ftr-331	331	62	for	for	ADP
ftr-331	331	63	2008	2008	NUM
ftr-331	331	64	are	be	AUX
ftr-331	331	65	appropriate	appropriate	ADJ
ftr-331	331	66	and	and	CCONJ
ftr-331	331	67	formulated	formulate	VERB
ftr-331	331	68	in	in	ADP
ftr-331	331	69	a	a	DET
ftr-331	331	70	relatively	relatively	ADV
ftr-331	331	71	neutral	neutral	ADJ
ftr-331	331	72	manner	manner	NOUN
ftr-331	331	73	,	,	PUNCT
ftr-331	331	74	recognizing	recognize	VERB
ftr-331	331	75	that	that	SCONJ
ftr-331	331	76	true	true	ADJ
ftr-331	331	77	neutrality	neutrality	NOUN
ftr-331	331	78	is	be	AUX
ftr-331	331	79	an	an	DET
ftr-331	331	80	unattainable	unattainable	ADJ
ftr-331	331	81	goal	goal	NOUN
ftr-331	331	82	.	.	PUNCT
ftr-331	332	1	the	the	DET
ftr-331	332	2	inclusion	inclusion	NOUN
ftr-331	332	3	of	of	ADP
ftr-331	332	4	the	the	DET
ftr-331	332	5	questions	question	NOUN
ftr-331	332	6	,	,	PUNCT
ftr-331	332	7	however	however	ADV
ftr-331	332	8	,	,	PUNCT
ftr-331	332	9	inherently	inherently	ADV
ftr-331	332	10	(	(	PUNCT
ftr-331	332	11	and	and	CCONJ
ftr-331	332	12	intentionally	intentionally	ADV
ftr-331	332	13	)	)	PUNCT
ftr-331	332	14	suggests	suggest	VERB
ftr-331	332	15	that	that	SCONJ
ftr-331	332	16	the	the	DET
ftr-331	332	17	irs	irs	PROPN
ftr-331	332	18	supports	support	VERB
ftr-331	332	19	adoption	adoption	NOUN
ftr-331	332	20	of	of	ADP
ftr-331	332	21	specific	specific	ADJ
ftr-331	332	22	governance	governance	NOUN
ftr-331	332	23	policies	policy	NOUN
ftr-331	332	24	and	and	CCONJ
ftr-331	332	25	practices	practice	NOUN
ftr-331	332	26	.	.	PUNCT
ftr-331	333	1	the	the	DET
ftr-331	333	2	danger	danger	NOUN
ftr-331	333	3	then	then	ADV
ftr-331	333	4	is	be	AUX
ftr-331	333	5	that	that	SCONJ
ftr-331	333	6	organizations	organization	NOUN
ftr-331	333	7	will	will	AUX
ftr-331	333	8	take	take	VERB
ftr-331	333	9	the	the	DET
ftr-331	333	10	path	path	NOUN
ftr-331	333	11	of	of	ADP
ftr-331	333	12	least	least	ADJ
ftr-331	333	13	resistance	resistance	NOUN
ftr-331	333	14	and	and	CCONJ
ftr-331	333	15	adopt	adopt	VERB
ftr-331	333	16	the	the	DET
ftr-331	333	17	policies	policy	NOUN
ftr-331	333	18	and	and	CCONJ
ftr-331	333	19	practices	practice	NOUN
ftr-331	333	20	whether	whether	SCONJ
ftr-331	333	21	or	or	CCONJ
ftr-331	333	22	not	not	PART
ftr-331	333	23	they	they	PRON
ftr-331	333	24	are	be	AUX
ftr-331	333	25	appropriate	appropriate	ADJ
ftr-331	333	26	for	for	ADP
ftr-331	333	27	them	they	PRON
ftr-331	333	28	,	,	PUNCT
ftr-331	333	29	or	or	CCONJ
ftr-331	333	30	effective	effective	ADJ
ftr-331	333	31	in	in	ADP
ftr-331	333	32	their	their	PRON
ftr-331	333	33	context	context	NOUN
ftr-331	333	34	.	.	PUNCT
ftr-331	334	1	the	the	DET
ftr-331	334	2	act	act	NOUN
ftr-331	334	3	concludes	conclude	VERB
ftr-331	334	4	that	that	SCONJ
ftr-331	334	5	the	the	DET
ftr-331	334	6	public	public	ADJ
ftr-331	334	7	availability	availability	NOUN
ftr-331	334	8	of	of	ADP
ftr-331	334	9	the	the	DET
ftr-331	334	10	form	form	NOUN
ftr-331	334	11	990	990	NUM
ftr-331	334	12	will	will	AUX
ftr-331	334	13	induce	induce	VERB
ftr-331	334	14	organizations	organization	NOUN
ftr-331	334	15	to	to	PART
ftr-331	334	16	adopt	adopt	VERB
ftr-331	334	17	practices	practice	NOUN
ftr-331	334	18	that	that	PRON
ftr-331	334	19	they	they	PRON
ftr-331	334	20	might	might	AUX
ftr-331	334	21	not	not	PART
ftr-331	334	22	need	need	VERB
ftr-331	334	23	,	,	PUNCT
ftr-331	334	24	as	as	SCONJ
ftr-331	334	25	discussed	discuss	VERB
ftr-331	334	26	in	in	ADP
ftr-331	334	27	part	part	PROPN
ftr-331	334	28	ii	ii	PROPN
ftr-331	334	29	,	,	PUNCT
ftr-331	334	30	above	above	ADV
ftr-331	334	31	:	:	PUNCT
ftr-331	334	32	"	"	PUNCT
ftr-331	334	33	thus	thus	ADV
ftr-331	334	34	,	,	PUNCT
ftr-331	334	35	while	while	SCONJ
ftr-331	334	36	disclosure	disclosure	NOUN
ftr-331	334	37	and	and	CCONJ
ftr-331	334	38	transparency	transparency	NOUN
ftr-331	334	39	play	play	VERB
ftr-331	334	40	a	a	DET
ftr-331	334	41	valid	valid	ADJ
ftr-331	334	42	role	role	NOUN
ftr-331	334	43	in	in	ADP
ftr-331	334	44	promoting	promote	VERB
ftr-331	334	45	compliance	compliance	NOUN
ftr-331	334	46	with	with	ADP
ftr-331	334	47	the	the	DET
ftr-331	334	48	tax	tax	NOUN
ftr-331	334	49	laws	law	NOUN
ftr-331	334	50	and	and	CCONJ
ftr-331	334	51	in	in	ADP
ftr-331	334	52	encouraging	encourage	VERB
ftr-331	334	53	appropriate	appropriate	ADJ
ftr-331	334	54	nonprofit	nonprofit	ADJ
ftr-331	334	55	governance	governance	NOUN
ftr-331	334	56	,	,	PUNCT
ftr-331	334	57	they	they	PRON
ftr-331	334	58	also	also	ADV
ftr-331	334	59	can	can	AUX
ftr-331	334	60	impact	impact	VERB
ftr-331	334	61	behavior	behavior	NOUN
ftr-331	334	62	in	in	ADP
ftr-331	334	63	a	a	DET
ftr-331	334	64	manner	manner	NOUN
ftr-331	334	65	that	that	PRON
ftr-331	334	66	can	can	AUX
ftr-331	334	67	be	be	AUX
ftr-331	334	68	harmful	harmful	ADJ
ftr-331	334	69	to	to	ADP
ftr-331	334	70	the	the	DET
ftr-331	334	71	sector	sector	NOUN
ftr-331	334	72	,	,	PUNCT
ftr-331	334	73	and	and	CCONJ
ftr-331	334	74	inappropriately	inappropriately	ADV
ftr-331	334	75	suggest	suggest	VERB
ftr-331	334	76	to	to	ADP
ftr-331	334	77	the	the	DET
ftr-331	334	78	public	public	ADJ
ftr-331	334	79	and	and	CCONJ
ftr-331	334	80	watchdog	watchdog	NOUN
ftr-331	334	81	groups	group	NOUN
ftr-331	334	82	that	that	SCONJ
ftr-331	334	83	the	the	DET
ftr-331	334	84	absence	absence	NOUN
ftr-331	334	85	of	of	ADP
ftr-331	334	86	specific	specific	ADJ
ftr-331	334	87	governance	governance	NOUN
ftr-331	334	88	policies	policy	NOUN
ftr-331	334	89	or	or	CCONJ
ftr-331	334	90	practices	practice	NOUN
ftr-331	334	91	is	be	AUX
ftr-331	334	92	in	in	ADP
ftr-331	334	93	effect	effect	NOUN
ftr-331	334	94	misgovernance	misgovernance	NOUN
ftr-331	334	95	.	.	PUNCT
ftr-331	335	1	accordingly	accordingly	ADV
ftr-331	335	2	,	,	PUNCT
ftr-331	335	3	the	the	DET
ftr-331	335	4	irs	irs	PROPN
ftr-331	335	5	should	should	AUX
ftr-331	335	6	carefully	carefully	ADV
ftr-331	335	7	consider	consider	VERB
ftr-331	335	8	the	the	DET
ftr-331	335	9	public	public	ADJ
ftr-331	335	10	disclosures	disclosure	NOUN
ftr-331	335	11	it	it	PRON
ftr-331	335	12	requires	require	VERB
ftr-331	335	13	.	.	PUNCT
ftr-331	335	14	"	"	PUNCT
ftr-331	336	1	53	53	NUM
ftr-331	336	2	.	.	PUNCT
ftr-331	337	1	remarks	remark	NOUN
ftr-331	337	2	of	of	ADP
ftr-331	337	3	steven	steven	PROPN
ftr-331	337	4	t.	t.	PROPN
ftr-331	337	5	miller	miller	PROPN
ftr-331	337	6	,	,	PUNCT
ftr-331	337	7	western	western	ADJ
ftr-331	337	8	conference	conference	NOUN
ftr-331	337	9	on	on	ADP
ftr-331	337	10	tax	tax	NOUN
ftr-331	337	11	exempt	exempt	ADJ
ftr-331	337	12	organizations	organization	NOUN
ftr-331	337	13	(	(	PUNCT
ftr-331	337	14	nov	nov	PROPN
ftr-331	337	15	.	.	PROPN
ftr-331	337	16	20	20	NUM
ftr-331	337	17	,	,	PUNCT
ftr-331	337	18	2008	2008	NUM
ftr-331	337	19	)	)	PUNCT
ftr-331	337	20	,	,	PUNCT
ftr-331	337	21	http://www.irs.gov/pub/irs-tege/stm-loyloa	http://www.irs.gov/pub/irs-tege/stm-loyloa	NUM
ftr-331	337	22	agovemancei	agovemancei	NOUN
ftr-331	337	23	1208.pdf	1208.pdf	PROPN
ftr-331	337	24	.	.	PUNCT
ftr-331	338	1	54	54	NUM
ftr-331	338	2	.	.	PUNCT
ftr-331	339	1	advisory	advisory	ADJ
ftr-331	339	2	committee	committee	NOUN
ftr-331	339	3	on	on	ADP
ftr-331	339	4	tax	tax	NOUN
ftr-331	339	5	exempt	exempt	ADJ
ftr-331	339	6	and	and	CCONJ
ftr-331	339	7	government	government	NOUN
ftr-331	339	8	entities	entity	NOUN
ftr-331	339	9	(	(	PUNCT
ftr-331	339	10	act	act	PROPN
ftr-331	339	11	)	)	PUNCT
ftr-331	339	12	,	,	PUNCT
ftr-331	339	13	the	the	DET
ftr-331	339	14	appropriate	appropriate	ADJ
ftr-331	339	15	role	role	NOUN
ftr-331	339	16	of	of	ADP
ftr-331	339	17	the	the	DET
ftr-331	339	18	internal	internal	ADJ
ftr-331	339	19	revenue	revenue	NOUN
ftr-331	339	20	service	service	NOUN
ftr-331	339	21	with	with	ADP
ftr-331	339	22	respect	respect	NOUN
ftr-331	339	23	to	to	ADP
ftr-331	339	24	tax	tax	NOUN
ftr-331	339	25	-	-	PUNCT
ftr-331	339	26	exempt	exempt	ADJ
ftr-331	339	27	organization	organization	NOUN
ftr-331	339	28	good	good	ADJ
ftr-331	339	29	governance	governance	NOUN
ftr-331	339	30	issues	issue	NOUN
ftr-331	339	31	3	3	NUM
ftr-331	339	32	,	,	PUNCT
ftr-331	339	33	page	page	NOUN
ftr-331	339	34	89	89	NUM
ftr-331	339	35	of	of	ADP
ftr-331	339	36	the	the	DET
ftr-331	339	37	pdf	pdf	NOUN
ftr-331	339	38	(	(	PUNCT
ftr-331	339	39	june	june	PROPN
ftr-331	339	40	11	11	NUM
ftr-331	339	41	,	,	PUNCT
ftr-331	339	42	2008	2008	NUM
ftr-331	339	43	)	)	PUNCT
ftr-331	339	44	,	,	PUNCT
ftr-331	339	45	http:/www.irs.gov	http:/www.irs.gov	PROPN
ftr-331	339	46	/	/	SYM
ftr-331	339	47	pub	pub	NOUN
ftr-331	339	48	/	/	SYM
ftr-331	339	49	irs	irs	PROPN
ftr-331	339	50	-	-	PUNCT
ftr-331	339	51	tege	tege	NOUN
ftr-331	339	52	/	/	SYM
ftr-331	339	53	tegeact	tegeact	NOUN
ftr-331	339	54	rpt7.pdf	rpt7.pdf	NOUN
ftr-331	339	55	[	[	X
ftr-331	339	56	hereinafter	hereinafter	NOUN
ftr-331	339	57	act	act	NOUN
ftr-331	339	58	,	,	PUNCT
ftr-331	339	59	appropriate	appropriate	ADJ
ftr-331	339	60	role	role	NOUN
ftr-331	339	61	]	]	PUNCT
ftr-331	339	62	.	.	PUNCT
ftr-331	340	1	55	55	NUM
ftr-331	340	2	.	.	PUNCT
ftr-331	341	1	i	i	PRON
ftr-331	341	2	d.	d.	PROPN
ftr-331	341	3	56	56	NUM
ftr-331	341	4	.	.	PUNCT
ftr-331	342	1	i	i	PRON
ftr-331	342	2	d.	d.	PROPN
ftr-331	342	3	at	at	ADP
ftr-331	342	4	29	29	NUM
ftr-331	342	5	(	(	PUNCT
ftr-331	342	6	pdf	pdf	NOUN
ftr-331	342	7	at	at	ADP
ftr-331	342	8	115	115	NUM
ftr-331	342	9	)	)	PUNCT
ftr-331	342	10	.	.	PUNCT
ftr-331	343	1	the	the	DET
ftr-331	343	2	report	report	NOUN
ftr-331	343	3	cites	cite	VERB
ftr-331	343	4	to	to	ADP
ftr-331	343	5	dana	dana	PROPN
ftr-331	343	6	brakman	brakman	PROPN
ftr-331	343	7	reiser	reiser	PROPN
ftr-331	343	8	,	,	PUNCT
ftr-331	343	9	there	there	PRON
ftr-331	343	10	ought	ought	AUX
ftr-331	343	11	to	to	PART
ftr-331	343	12	be	be	AUX
ftr-331	343	13	a	a	DET
ftr-331	343	14	law	law	NOUN
ftr-331	343	15	:	:	PUNCT
ftr-331	343	16	the	the	DET
ftr-331	343	17	disclosure	disclosure	NOUN
ftr-331	343	18	focus	focus	NOUN
ftr-331	343	19	of	of	ADP
ftr-331	343	20	recent	recent	ADJ
ftr-331	343	21	legislative	legislative	ADJ
ftr-331	343	22	proposals	proposal	NOUN
ftr-331	343	23	for	for	ADP
ftr-331	343	24	nonprofit	nonprofit	ADJ
ftr-331	343	25	reform	reform	NOUN
ftr-331	343	26	,	,	PUNCT
ftr-331	343	27	80	80	NUM
ftr-331	343	28	chi.-kent	chi.-kent	PROPN
ftr-331	343	29	l.	l.	PROPN
ftr-331	343	30	rev	rev	PROPN
ftr-331	343	31	.	.	PROPN
ftr-331	343	32	559	559	NUM
ftr-331	343	33	(	(	PUNCT
ftr-331	343	34	2005	2005	NUM
ftr-331	343	35	)	)	PUNCT
ftr-331	343	36	.	.	PUNCT
ftr-331	344	1	[	[	X
ftr-331	344	2	vol	vol	NOUN
ftr-331	344	3	.	.	PUNCT
ftr-331	345	1	12:4200	12:4200	NUM
ftr-331	345	2	charity	charity	NOUN
ftr-331	345	3	governance	governance	NOUN
ftr-331	345	4	c.	c.	NOUN
ftr-331	345	5	what	what	PRON
ftr-331	345	6	's	be	AUX
ftr-331	345	7	not	not	PART
ftr-331	345	8	publically	publically	ADV
ftr-331	345	9	available	available	ADJ
ftr-331	345	10	from	from	ADP
ftr-331	345	11	federal	federal	ADJ
ftr-331	345	12	tax	tax	NOUN
ftr-331	345	13	filings	filing	NOUN
ftr-331	345	14	as	as	ADV
ftr-331	345	15	thorough	thorough	ADJ
ftr-331	345	16	as	as	SCONJ
ftr-331	345	17	the	the	DET
ftr-331	345	18	redesigned	redesign	VERB
ftr-331	345	19	form	form	NOUN
ftr-331	345	20	990	990	NUM
ftr-331	345	21	appears	appear	VERB
ftr-331	345	22	,	,	PUNCT
ftr-331	345	23	there	there	PRON
ftr-331	345	24	still	still	ADV
ftr-331	345	25	are	be	AUX
ftr-331	345	26	reporting	report	VERB
ftr-331	345	27	holes	hole	NOUN
ftr-331	345	28	.	.	PUNCT
ftr-331	346	1	1	1	X
ftr-331	346	2	.	.	X
ftr-331	346	3	filing	filing	NOUN
ftr-331	346	4	exceptions	exception	NOUN
ftr-331	346	5	separate	separate	ADJ
ftr-331	346	6	from	from	ADP
ftr-331	346	7	the	the	DET
ftr-331	346	8	filing	filing	NOUN
ftr-331	346	9	exemption	exemption	NOUN
ftr-331	346	10	for	for	ADP
ftr-331	346	11	churches	church	NOUN
ftr-331	346	12	,	,	PUNCT
ftr-331	346	13	as	as	SCONJ
ftr-331	346	14	mentioned	mention	VERB
ftr-331	346	15	above	above	ADV
ftr-331	346	16	,	,	PUNCT
ftr-331	346	17	the	the	DET
ftr-331	346	18	irs	irs	PROPN
ftr-331	346	19	phased	phase	VERB
ftr-331	346	20	in	in	ADP
ftr-331	346	21	the	the	DET
ftr-331	346	22	requirement	requirement	NOUN
ftr-331	346	23	to	to	PART
ftr-331	346	24	use	use	VERB
ftr-331	346	25	the	the	DET
ftr-331	346	26	new	new	ADJ
ftr-331	346	27	form	form	NOUN
ftr-331	346	28	990	990	NUM
ftr-331	346	29	or	or	CCONJ
ftr-331	346	30	the	the	DET
ftr-331	346	31	simpler	simple	ADJ
ftr-331	346	32	form	form	NOUN
ftr-331	346	33	990	990	NUM
ftr-331	346	34	-	-	PUNCT
ftr-331	346	35	ez	ez	NOUN
ftr-331	346	36	by	by	ADP
ftr-331	346	37	the	the	DET
ftr-331	346	38	size	size	NOUN
ftr-331	346	39	of	of	ADP
ftr-331	346	40	the	the	DET
ftr-331	346	41	organization	organization	NOUN
ftr-331	346	42	.	.	PUNCT
ftr-331	347	1	the	the	DET
ftr-331	347	2	irs	irs	PROPN
ftr-331	347	3	doubled	double	VERB
ftr-331	347	4	the	the	DET
ftr-331	347	5	annual	annual	ADJ
ftr-331	347	6	revenue	revenue	NOUN
ftr-331	347	7	threshold	threshold	NOUN
ftr-331	347	8	for	for	ADP
ftr-331	347	9	filing	filing	NOUN
ftr-331	347	10	form	form	NOUN
ftr-331	347	11	990	990	NUM
ftr-331	347	12	or	or	CCONJ
ftr-331	347	13	form	form	VERB
ftr-331	347	14	990	990	NUM
ftr-331	347	15	-	-	PUNCT
ftr-331	347	16	ez	ez	NOUN
ftr-331	347	17	from	from	ADP
ftr-331	347	18	$	$	SYM
ftr-331	347	19	25,000	25,000	NUM
ftr-331	347	20	to	to	PART
ftr-331	347	21	$	$	SYM
ftr-331	347	22	50,000	50,000	NUM
ftr-331	347	23	beginning	begin	VERB
ftr-331	347	24	in	in	ADP
ftr-331	347	25	2010.58	2010.58	NUM
ftr-331	347	26	thus	thus	ADV
ftr-331	347	27	many	many	ADJ
ftr-331	347	28	"	"	PUNCT
ftr-331	347	29	small	small	ADJ
ftr-331	347	30	"	"	PUNCT
ftr-331	347	31	organizations	organization	NOUN
ftr-331	347	32	will	will	AUX
ftr-331	347	33	shift	shift	VERB
ftr-331	347	34	to	to	ADP
ftr-331	347	35	filing	file	VERB
ftr-331	347	36	either	either	CCONJ
ftr-331	347	37	the	the	DET
ftr-331	347	38	short	short	ADJ
ftr-331	347	39	form	form	NOUN
ftr-331	347	40	990	990	NUM
ftr-331	347	41	-	-	PUNCT
ftr-331	347	42	ez	ez	NOUN
ftr-331	347	43	or	or	CCONJ
ftr-331	347	44	the	the	DET
ftr-331	347	45	bare	bare	ADJ
ftr-331	347	46	-	-	PUNCT
ftr-331	347	47	bones	bone	NOUN
ftr-331	347	48	e	e	NOUN
ftr-331	347	49	-	-	NOUN
ftr-331	347	50	postcard	postcard	ADJ
ftr-331	347	51	form	form	NOUN
ftr-331	347	52	990	990	NUM
ftr-331	347	53	-	-	PUNCT
ftr-331	347	54	n	n	DET
ftr-331	347	55	(	(	PUNCT
ftr-331	347	56	which	which	PRON
ftr-331	347	57	requires	require	VERB
ftr-331	347	58	only	only	ADV
ftr-331	347	59	such	such	ADJ
ftr-331	347	60	basic	basic	ADJ
ftr-331	347	61	information	information	NOUN
ftr-331	347	62	as	as	ADP
ftr-331	347	63	employee	employee	NOUN
ftr-331	347	64	identification	identification	NOUN
ftr-331	347	65	number	number	NOUN
ftr-331	347	66	,	,	PUNCT
ftr-331	347	67	the	the	DET
ftr-331	347	68	name	name	NOUN
ftr-331	347	69	of	of	ADP
ftr-331	347	70	a	a	DET
ftr-331	347	71	principal	principal	ADJ
ftr-331	347	72	officer	officer	NOUN
ftr-331	347	73	,	,	PUNCT
ftr-331	347	74	a	a	DET
ftr-331	347	75	mailing	mailing	NOUN
ftr-331	347	76	address	address	NOUN
ftr-331	347	77	,	,	PUNCT
ftr-331	347	78	and	and	CCONJ
ftr-331	347	79	affirmation	affirmation	NOUN
ftr-331	347	80	that	that	SCONJ
ftr-331	347	81	gross	gross	ADJ
ftr-331	347	82	receipts	receipt	NOUN
ftr-331	347	83	total	total	VERB
ftr-331	347	84	less	less	ADJ
ftr-331	347	85	than	than	ADP
ftr-331	347	86	the	the	DET
ftr-331	347	87	threshold	threshold	NOUN
ftr-331	347	88	)	)	PUNCT
ftr-331	347	89	.	.	PUNCT
ftr-331	348	1	although	although	SCONJ
ftr-331	348	2	i	i	PRON
ftr-331	348	3	am	be	AUX
ftr-331	348	4	sympathetic	sympathetic	ADJ
ftr-331	348	5	to	to	ADP
ftr-331	348	6	saving	save	VERB
ftr-331	348	7	costs	cost	NOUN
ftr-331	348	8	for	for	ADP
ftr-331	348	9	small	small	ADJ
ftr-331	348	10	organizations	organization	NOUN
ftr-331	348	11	as	as	ADV
ftr-331	348	12	well	well	ADV
ftr-331	348	13	as	as	ADP
ftr-331	348	14	the	the	DET
ftr-331	348	15	irs	irs	PROPN
ftr-331	348	16	,	,	PUNCT
ftr-331	348	17	both	both	DET
ftr-331	348	18	regulators	regulator	NOUN
ftr-331	348	19	and	and	CCONJ
ftr-331	348	20	the	the	DET
ftr-331	348	21	public	public	ADJ
ftr-331	348	22	stand	stand	NOUN
ftr-331	348	23	to	to	PART
ftr-331	348	24	lose	lose	VERB
ftr-331	348	25	valuable	valuable	ADJ
ftr-331	348	26	information	information	NOUN
ftr-331	348	27	on	on	ADP
ftr-331	348	28	hundreds	hundred	NOUN
ftr-331	348	29	of	of	ADP
ftr-331	348	30	thousands	thousand	NOUN
ftr-331	348	31	of	of	ADP
ftr-331	348	32	small	small	ADJ
ftr-331	348	33	organizations	organization	NOUN
ftr-331	348	34	.	.	PUNCT
ftr-331	349	1	this	this	DET
ftr-331	349	2	latter	latter	ADJ
ftr-331	349	3	issue	issue	NOUN
ftr-331	349	4	is	be	AUX
ftr-331	349	5	of	of	ADP
ftr-331	349	6	particular	particular	ADJ
ftr-331	349	7	concern	concern	NOUN
ftr-331	349	8	to	to	ADP
ftr-331	349	9	state	state	NOUN
ftr-331	349	10	regulators	regulator	NOUN
ftr-331	349	11	who	who	PRON
ftr-331	349	12	accept	accept	VERB
ftr-331	349	13	the	the	DET
ftr-331	349	14	series	series	NOUN
ftr-331	349	15	form	form	NOUN
ftr-331	349	16	990	990	NUM
ftr-331	349	17	as	as	ADP
ftr-331	349	18	its	its	PRON
ftr-331	349	19	annual	annual	ADJ
ftr-331	349	20	filing	filing	NOUN
ftr-331	349	21	document	document	NOUN
ftr-331	349	22	.	.	PUNCT
ftr-331	350	1	2	2	X
ftr-331	350	2	.	.	X
ftr-331	350	3	data	datum	NOUN
ftr-331	350	4	on	on	ADP
ftr-331	350	5	form	form	NOUN
ftr-331	350	6	990	990	NUM
ftr-331	350	7	that	that	PRON
ftr-331	350	8	are	be	AUX
ftr-331	350	9	unclear	unclear	ADJ
ftr-331	350	10	or	or	CCONJ
ftr-331	350	11	not	not	PART
ftr-331	350	12	collected	collect	VERB
ftr-331	350	13	some	some	PRON
ftr-331	350	14	of	of	ADP
ftr-331	350	15	the	the	DET
ftr-331	350	16	ambiguities	ambiguity	NOUN
ftr-331	350	17	on	on	ADP
ftr-331	350	18	the	the	DET
ftr-331	350	19	prior	prior	ADJ
ftr-331	350	20	form	form	NOUN
ftr-331	350	21	990	990	NUM
ftr-331	350	22	will	will	AUX
ftr-331	350	23	be	be	AUX
ftr-331	350	24	cleared	clear	VERB
ftr-331	350	25	up	up	ADP
ftr-331	350	26	by	by	ADP
ftr-331	350	27	the	the	DET
ftr-331	350	28	redesigned	redesign	VERB
ftr-331	350	29	form	form	NOUN
ftr-331	350	30	990	990	NUM
ftr-331	350	31	.	.	PUNCT
ftr-331	351	1	consider	consider	VERB
ftr-331	351	2	the	the	DET
ftr-331	351	3	fundamental	fundamental	ADJ
ftr-331	351	4	example	example	NOUN
ftr-331	351	5	of	of	ADP
ftr-331	351	6	determining	determine	VERB
ftr-331	351	7	who	who	PRON
ftr-331	351	8	is	be	AUX
ftr-331	351	9	in	in	ADP
ftr-331	351	10	charge	charge	NOUN
ftr-331	351	11	of	of	ADP
ftr-331	351	12	the	the	DET
ftr-331	351	13	organization	organization	NOUN
ftr-331	351	14	particularly	particularly	ADV
ftr-331	351	15	who	who	PRON
ftr-331	351	16	actually	actually	ADV
ftr-331	351	17	has	have	VERB
ftr-331	351	18	power	power	NOUN
ftr-331	351	19	in	in	ADP
ftr-331	351	20	those	those	DET
ftr-331	351	21	arts	art	NOUN
ftr-331	351	22	and	and	CCONJ
ftr-331	351	23	cultural	cultural	ADJ
ftr-331	351	24	or	or	CCONJ
ftr-331	351	25	educational	educational	ADJ
ftr-331	351	26	institutions	institution	NOUN
ftr-331	351	27	with	with	ADP
ftr-331	351	28	multiple	multiple	ADJ
ftr-331	351	29	advisory	advisory	ADJ
ftr-331	351	30	positions	position	NOUN
ftr-331	351	31	(	(	PUNCT
ftr-331	351	32	the	the	DET
ftr-331	351	33	proliferation	proliferation	NOUN
ftr-331	351	34	of	of	ADP
ftr-331	351	35	titles	title	NOUN
ftr-331	351	36	,	,	PUNCT
ftr-331	351	37	like	like	ADP
ftr-331	351	38	"	"	PUNCT
ftr-331	351	39	life	life	NOUN
ftr-331	351	40	trustee	trustee	NOUN
ftr-331	351	41	,	,	PUNCT
ftr-331	351	42	"	"	PUNCT
ftr-331	351	43	are	be	AUX
ftr-331	351	44	uniformative	uniformative	ADJ
ftr-331	351	45	)	)	PUNCT
ftr-331	351	46	.	.	PUNCT
ftr-331	352	1	while	while	SCONJ
ftr-331	352	2	the	the	DET
ftr-331	352	3	draft	draft	NOUN
ftr-331	352	4	redesigned	redesign	VERB
ftr-331	352	5	form	form	NOUN
ftr-331	352	6	990	990	NUM
ftr-331	352	7	asked	ask	VERB
ftr-331	352	8	simply	simply	ADV
ftr-331	352	9	for	for	ADP
ftr-331	352	10	a	a	DET
ftr-331	352	11	listing	listing	NOUN
ftr-331	352	12	of	of	ADP
ftr-331	352	13	trustees	trustee	NOUN
ftr-331	352	14	or	or	CCONJ
ftr-331	352	15	directors	director	NOUN
ftr-331	352	16	,	,	PUNCT
ftr-331	352	17	the	the	DET
ftr-331	352	18	final	final	ADJ
ftr-331	352	19	form	form	NOUN
ftr-331	352	20	makes	make	VERB
ftr-331	352	21	clear	clear	ADJ
ftr-331	352	22	that	that	SCONJ
ftr-331	352	23	it	it	PRON
ftr-331	352	24	is	be	AUX
ftr-331	352	25	looking	look	VERB
ftr-331	352	26	only	only	ADV
ftr-331	352	27	for	for	ADP
ftr-331	352	28	those	those	PRON
ftr-331	352	29	with	with	ADP
ftr-331	352	30	voting	voting	NOUN
ftr-331	352	31	rights	right	NOUN
ftr-331	352	32	.	.	PUNCT
ftr-331	353	1	57	57	NUM
ftr-331	353	2	.	.	X
ftr-331	354	1	for	for	ADP
ftr-331	354	2	tax	tax	NOUN
ftr-331	354	3	years	year	NOUN
ftr-331	354	4	beginning	begin	VERB
ftr-331	354	5	in	in	ADP
ftr-331	354	6	2008	2008	NUM
ftr-331	354	7	,	,	PUNCT
ftr-331	354	8	an	an	DET
ftr-331	354	9	exempt	exempt	ADJ
ftr-331	354	10	organization	organization	NOUN
ftr-331	354	11	with	with	ADP
ftr-331	354	12	annual	annual	ADJ
ftr-331	354	13	revenue	revenue	NOUN
ftr-331	354	14	of	of	ADP
ftr-331	354	15	more	more	ADJ
ftr-331	354	16	than	than	ADP
ftr-331	354	17	$	$	SYM
ftr-331	354	18	25,000	25,000	NUM
ftr-331	354	19	and	and	CCONJ
ftr-331	354	20	less	less	ADJ
ftr-331	354	21	than	than	ADP
ftr-331	354	22	$	$	SYM
ftr-331	354	23	1	1	NUM
ftr-331	354	24	million	million	NUM
ftr-331	354	25	and	and	CCONJ
ftr-331	354	26	assets	asset	NOUN
ftr-331	354	27	of	of	ADP
ftr-331	354	28	less	less	ADJ
ftr-331	354	29	than	than	ADP
ftr-331	354	30	$	$	SYM
ftr-331	354	31	2.5	2.5	NUM
ftr-331	354	32	million	million	NUM
ftr-331	354	33	could	could	AUX
ftr-331	354	34	file	file	VERB
ftr-331	354	35	the	the	DET
ftr-331	354	36	simpler	simple	ADJ
ftr-331	354	37	form	form	NOUN
ftr-331	354	38	990	990	NUM
ftr-331	354	39	-	-	PUNCT
ftr-331	354	40	ez	ez	PROPN
ftr-331	354	41	.	.	PROPN
ftr-331	354	42	for	for	ADP
ftr-331	354	43	the	the	DET
ftr-331	354	44	2009	2009	NUM
ftr-331	354	45	year	year	NOUN
ftr-331	354	46	,	,	PUNCT
ftr-331	354	47	the	the	DET
ftr-331	354	48	cutoff	cutoff	NOUN
ftr-331	354	49	dropped	drop	VERB
ftr-331	354	50	to	to	ADP
ftr-331	354	51	less	less	ADJ
ftr-331	354	52	than	than	ADP
ftr-331	354	53	$	$	SYM
ftr-331	354	54	500,000	500,000	NUM
ftr-331	354	55	of	of	ADP
ftr-331	354	56	revenue	revenue	NOUN
ftr-331	354	57	and	and	CCONJ
ftr-331	354	58	less	less	ADJ
ftr-331	354	59	than	than	ADP
ftr-331	354	60	$	$	SYM
ftr-331	354	61	1.25	1.25	NUM
ftr-331	354	62	million	million	NUM
ftr-331	354	63	of	of	ADP
ftr-331	354	64	assets	asset	NOUN
ftr-331	354	65	.	.	PUNCT
ftr-331	355	1	for	for	ADP
ftr-331	355	2	2010	2010	NUM
ftr-331	355	3	and	and	CCONJ
ftr-331	355	4	later	later	ADV
ftr-331	355	5	,	,	PUNCT
ftr-331	355	6	the	the	DET
ftr-331	355	7	lower	low	ADJ
ftr-331	355	8	end	end	NOUN
ftr-331	355	9	of	of	ADP
ftr-331	355	10	the	the	DET
ftr-331	355	11	revenue	revenue	NOUN
ftr-331	355	12	breakpoint	breakpoint	NOUN
ftr-331	355	13	rises	rise	VERB
ftr-331	355	14	to	to	ADP
ftr-331	355	15	more	more	ADJ
ftr-331	355	16	than	than	ADP
ftr-331	355	17	$	$	SYM
ftr-331	355	18	50,000	50,000	NUM
ftr-331	355	19	and	and	CCONJ
ftr-331	355	20	the	the	DET
ftr-331	355	21	upper	upper	ADJ
ftr-331	355	22	end	end	NOUN
ftr-331	355	23	drops	drop	VERB
ftr-331	355	24	to	to	ADP
ftr-331	355	25	less	less	ADJ
ftr-331	355	26	than	than	ADP
ftr-331	355	27	$	$	SYM
ftr-331	355	28	200,000	200,000	NUM
ftr-331	355	29	(	(	PUNCT
ftr-331	355	30	see	see	VERB
ftr-331	355	31	supra	supra	PROPN
ftr-331	355	32	note	note	PROPN
ftr-331	355	33	43	43	NUM
ftr-331	355	34	,	,	PUNCT
ftr-331	355	35	for	for	ADP
ftr-331	355	36	the	the	DET
ftr-331	355	37	form	form	NOUN
ftr-331	355	38	990	990	NUM
ftr-331	355	39	-	-	PUNCT
ftr-331	355	40	n	n	CCONJ
ftr-331	355	41	"	"	PUNCT
ftr-331	355	42	epostcard	epostcard	NOUN
ftr-331	355	43	"	"	PUNCT
ftr-331	355	44	)	)	PUNCT
ftr-331	355	45	and	and	CCONJ
ftr-331	355	46	less	less	ADJ
ftr-331	355	47	than	than	ADP
ftr-331	355	48	$	$	SYM
ftr-331	355	49	500,000	500,000	NUM
ftr-331	355	50	in	in	ADP
ftr-331	355	51	assets	asset	NOUN
ftr-331	355	52	.	.	PUNCT
ftr-331	356	1	internal	internal	ADJ
ftr-331	356	2	revenue	revenue	NOUN
ftr-331	356	3	service	service	NOUN
ftr-331	356	4	,	,	PUNCT
ftr-331	356	5	overview	overview	NOUN
ftr-331	356	6	of	of	ADP
ftr-331	356	7	form	form	NOUN
ftr-331	356	8	990	990	NUM
ftr-331	356	9	redesign	redesign	NOUN
ftr-331	356	10	for	for	ADP
ftr-331	356	11	tax	tax	NOUN
ftr-331	356	12	year	year	NOUN
ftr-331	356	13	2008	2008	NUM
ftr-331	356	14	,	,	PUNCT
ftr-331	356	15	at	at	ADP
ftr-331	356	16	2	2	NUM
ftr-331	356	17	(	(	PUNCT
ftr-331	356	18	dec	dec	PROPN
ftr-331	356	19	.	.	PROPN
ftr-331	356	20	20	20	NUM
ftr-331	356	21	,	,	PUNCT
ftr-331	356	22	2007	2007	NUM
ftr-331	356	23	)	)	PUNCT
ftr-331	356	24	,	,	PUNCT
ftr-331	356	25	http://www.irs.gov/pub/irs-tege/overviewform_990_redesign.pdf	http://www.irs.gov/pub/irs-tege/overviewform_990_redesign.pdf	X
ftr-331	356	26	.	.	PROPN
ftr-331	356	27	58	58	NUM
ftr-331	356	28	.	.	PUNCT
ftr-331	357	1	rev	rev	PROPN
ftr-331	357	2	.	.	PROPN
ftr-331	357	3	proc	proc	PROPN
ftr-331	357	4	.	.	PUNCT
ftr-331	358	1	2011	2011	NUM
ftr-331	358	2	-	-	SYM
ftr-331	358	3	15	15	NUM
ftr-331	358	4	,	,	PUNCT
ftr-331	358	5	2011	2011	NUM
ftr-331	358	6	-	-	SYM
ftr-331	358	7	3	3	NUM
ftr-331	358	8	i.r.b	i.r.b	NOUN
ftr-331	358	9	.	.	PUNCT
ftr-331	359	1	322	322	NUM
ftr-331	359	2	.	.	NOUN
ftr-331	359	3	2012012	2012012	NUM
ftr-331	359	4	]	]	PUNCT
ftr-331	359	5	florida	florida	PROPN
ftr-331	359	6	tax	tax	PROPN
ftr-331	359	7	review	review	NOUN
ftr-331	359	8	as	as	ADP
ftr-331	359	9	another	another	DET
ftr-331	359	10	example	example	NOUN
ftr-331	359	11	,	,	PUNCT
ftr-331	359	12	my	my	PRON
ftr-331	359	13	comment	comment	NOUN
ftr-331	359	14	letter	letter	NOUN
ftr-331	359	15	to	to	ADP
ftr-331	359	16	the	the	DET
ftr-331	359	17	irs	irs	PROPN
ftr-331	359	18	noted	note	VERB
ftr-331	359	19	the	the	DET
ftr-331	359	20	tendency	tendency	NOUN
ftr-331	359	21	of	of	ADP
ftr-331	359	22	too	too	ADV
ftr-331	359	23	many	many	ADJ
ftr-331	359	24	expenses	expense	NOUN
ftr-331	359	25	winding	wind	VERB
ftr-331	359	26	up	up	ADP
ftr-331	359	27	on	on	ADP
ftr-331	359	28	the	the	DET
ftr-331	359	29	"	"	PUNCT
ftr-331	359	30	other	other	ADJ
ftr-331	359	31	"	"	PUNCT
ftr-331	359	32	line	line	NOUN
ftr-331	359	33	,	,	PUNCT
ftr-331	359	34	which	which	PRON
ftr-331	359	35	allows	allow	VERB
ftr-331	359	36	for	for	ADP
ftr-331	359	37	the	the	DET
ftr-331	359	38	itemization	itemization	NOUN
ftr-331	359	39	of	of	ADP
ftr-331	359	40	specific	specific	ADJ
ftr-331	359	41	categories	category	NOUN
ftr-331	359	42	not	not	PART
ftr-331	359	43	listed	list	VERB
ftr-331	359	44	above.59	above.59	NOUN
ftr-331	359	45	in	in	ADP
ftr-331	359	46	the	the	DET
ftr-331	359	47	redesigned	redesign	VERB
ftr-331	359	48	form	form	NOUN
ftr-331	359	49	990	990	NUM
ftr-331	359	50	,	,	PUNCT
ftr-331	359	51	line	line	NOUN
ftr-331	359	52	24	24	NUM
ftr-331	359	53	of	of	ADP
ftr-331	359	54	part	part	NOUN
ftr-331	359	55	ix	ix	ADV
ftr-331	359	56	(	(	PUNCT
ftr-331	359	57	statement	statement	NOUN
ftr-331	359	58	of	of	ADP
ftr-331	359	59	functional	functional	ADJ
ftr-331	359	60	expenses	expense	NOUN
ftr-331	359	61	)	)	PUNCT
ftr-331	359	62	of	of	ADP
ftr-331	359	63	the	the	DET
ftr-331	359	64	core	core	NOUN
ftr-331	359	65	form	form	NOUN
ftr-331	359	66	cautions	caution	VERB
ftr-331	359	67	:	:	PUNCT
ftr-331	359	68	"	"	PUNCT
ftr-331	359	69	expenses	expense	NOUN
ftr-331	359	70	grouped	group	VERB
ftr-331	359	71	together	together	ADV
ftr-331	359	72	and	and	CCONJ
ftr-331	359	73	labeled	label	VERB
ftr-331	359	74	miscellaneous	miscellaneous	NOUN
ftr-331	359	75	may	may	AUX
ftr-331	359	76	not	not	PART
ftr-331	359	77	exceed	exceed	VERB
ftr-331	359	78	5	5	NUM
ftr-331	359	79	%	%	NOUN
ftr-331	359	80	of	of	ADP
ftr-331	359	81	total	total	ADJ
ftr-331	359	82	expenses	expense	NOUN
ftr-331	359	83	....	....	PUNCT
ftr-331	359	84	"	"	PUNCT
ftr-331	359	85	problems	problem	NOUN
ftr-331	359	86	of	of	ADP
ftr-331	359	87	inaccurate	inaccurate	ADJ
ftr-331	359	88	or	or	CCONJ
ftr-331	359	89	incomplete	incomplete	ADJ
ftr-331	359	90	filings	filing	NOUN
ftr-331	359	91	will	will	AUX
ftr-331	359	92	continue	continue	VERB
ftr-331	359	93	.	.	PUNCT
ftr-331	360	1	the	the	DET
ftr-331	360	2	push	push	NOUN
ftr-331	360	3	to	to	ADP
ftr-331	360	4	electronic	electronic	ADJ
ftr-331	360	5	filing	filing	NOUN
ftr-331	360	6	will	will	AUX
ftr-331	360	7	help	help	VERB
ftr-331	360	8	with	with	ADP
ftr-331	360	9	the	the	DET
ftr-331	360	10	latter	latter	ADJ
ftr-331	360	11	problem	problem	NOUN
ftr-331	360	12	if	if	SCONJ
ftr-331	360	13	the	the	DET
ftr-331	360	14	system	system	NOUN
ftr-331	360	15	will	will	AUX
ftr-331	360	16	not	not	PART
ftr-331	360	17	accept	accept	VERB
ftr-331	360	18	a	a	DET
ftr-331	360	19	return	return	NOUN
ftr-331	360	20	unless	unless	SCONJ
ftr-331	360	21	the	the	DET
ftr-331	360	22	fields	field	NOUN
ftr-331	360	23	are	be	AUX
ftr-331	360	24	properly	properly	ADV
ftr-331	360	25	filled	fill	VERB
ftr-331	360	26	in	in	ADP
ftr-331	360	27	.	.	PUNCT
ftr-331	361	1	as	as	ADP
ftr-331	361	2	to	to	ADP
ftr-331	361	3	the	the	DET
ftr-331	361	4	former	former	ADJ
ftr-331	361	5	problem	problem	NOUN
ftr-331	361	6	,	,	PUNCT
ftr-331	361	7	floyd	floyd	PROPN
ftr-331	361	8	perkins	perkins	PROPN
ftr-331	361	9	,	,	PUNCT
ftr-331	361	10	former	former	ADJ
ftr-331	361	11	illinois	illinois	PROPN
ftr-331	361	12	charities	charities	PROPN
ftr-331	361	13	bureau	bureau	PROPN
ftr-331	361	14	chief	chief	NOUN
ftr-331	361	15	,	,	PUNCT
ftr-331	361	16	commented	comment	VERB
ftr-331	361	17	,	,	PUNCT
ftr-331	361	18	"	"	PUNCT
ftr-331	361	19	we	we	PRON
ftr-331	361	20	should	should	AUX
ftr-331	361	21	tell	tell	VERB
ftr-331	361	22	our	our	PRON
ftr-331	361	23	citizens	citizen	NOUN
ftr-331	361	24	that	that	SCONJ
ftr-331	361	25	nobody	nobody	PRON
ftr-331	361	26	in	in	ADP
ftr-331	361	27	illinois	illinois	PROPN
ftr-331	361	28	is	be	AUX
ftr-331	361	29	looking	look	VERB
ftr-331	361	30	at	at	ADP
ftr-331	361	31	this	this	DET
ftr-331	361	32	stuff	stuff	NOUN
ftr-331	361	33	.	.	PUNCT
ftr-331	362	1	if	if	SCONJ
ftr-331	362	2	you	you	PRON
ftr-331	362	3	want	want	VERB
ftr-331	362	4	to	to	PART
ftr-331	362	5	give	give	VERB
ftr-331	362	6	to	to	ADP
ftr-331	362	7	a	a	DET
ftr-331	362	8	charity	charity	NOUN
ftr-331	362	9	,	,	PUNCT
ftr-331	362	10	you	you	PRON
ftr-331	362	11	're	be	AUX
ftr-331	362	12	on	on	ADP
ftr-331	362	13	your	your	PRON
ftr-331	362	14	own	own	ADJ
ftr-331	362	15	.	.	PUNCT
ftr-331	362	16	"	"	PUNCT
ftr-331	363	1	60	60	NUM
ftr-331	363	2	the	the	DET
ftr-331	363	3	significance	significance	NOUN
ftr-331	363	4	of	of	ADP
ftr-331	363	5	this	this	DET
ftr-331	363	6	problem	problem	NOUN
ftr-331	363	7	is	be	AUX
ftr-331	363	8	magnified	magnify	VERB
ftr-331	363	9	by	by	ADP
ftr-331	363	10	the	the	DET
ftr-331	363	11	pressures	pressure	NOUN
ftr-331	363	12	to	to	PART
ftr-331	363	13	"	"	PUNCT
ftr-331	363	14	fudge	fudge	VERB
ftr-331	363	15	numbers	number	NOUN
ftr-331	363	16	,	,	PUNCT
ftr-331	363	17	"	"	PUNCT
ftr-331	363	18	as	as	SCONJ
ftr-331	363	19	discussed	discuss	VERB
ftr-331	363	20	in	in	ADP
ftr-331	363	21	part	part	NOUN
ftr-331	363	22	i.61	i.61	NOUN
ftr-331	363	23	is	be	AUX
ftr-331	363	24	there	there	PRON
ftr-331	363	25	a	a	DET
ftr-331	363	26	duty	duty	NOUN
ftr-331	363	27	to	to	PART
ftr-331	363	28	amend	amend	VERB
ftr-331	363	29	a	a	DET
ftr-331	363	30	return	return	NOUN
ftr-331	363	31	discovered	discover	VERB
ftr-331	363	32	to	to	PART
ftr-331	363	33	contain	contain	VERB
ftr-331	363	34	a	a	DET
ftr-331	363	35	material	material	NOUN
ftr-331	363	36	misrepresentation	misrepresentation	NOUN
ftr-331	363	37	?	?	PUNCT
ftr-331	364	1	the	the	DET
ftr-331	364	2	tax	tax	NOUN
ftr-331	364	3	system	system	NOUN
ftr-331	364	4	imposes	impose	VERB
ftr-331	364	5	no	no	DET
ftr-331	364	6	statutory	statutory	ADJ
ftr-331	364	7	duty	duty	NOUN
ftr-331	364	8	to	to	PART
ftr-331	364	9	amend	amend	VERB
ftr-331	364	10	tax	tax	NOUN
ftr-331	364	11	returns	return	NOUN
ftr-331	364	12	,	,	PUNCT
ftr-331	364	13	although	although	SCONJ
ftr-331	364	14	filing	file	VERB
ftr-331	364	15	an	an	DET
ftr-331	364	16	amended	amend	VERB
ftr-331	364	17	return	return	NOUN
ftr-331	364	18	stops	stop	VERB
ftr-331	364	19	the	the	DET
ftr-331	364	20	accumulation	accumulation	NOUN
ftr-331	364	21	of	of	ADP
ftr-331	364	22	penalties	penalty	NOUN
ftr-331	364	23	and	and	CCONJ
ftr-331	364	24	interest	interest	NOUN
ftr-331	364	25	(	(	PUNCT
ftr-331	364	26	but	but	CCONJ
ftr-331	364	27	for	for	ADP
ftr-331	364	28	an	an	DET
ftr-331	364	29	exempt	exempt	ADJ
ftr-331	364	30	organization	organization	NOUN
ftr-331	364	31	,	,	PUNCT
ftr-331	364	32	interest	interest	NOUN
ftr-331	364	33	on	on	ADP
ftr-331	364	34	what	what	PRON
ftr-331	364	35	?	?	PUNCT
ftr-331	364	36	)	)	PUNCT
ftr-331	364	37	.	.	PUNCT
ftr-331	365	1	by	by	ADP
ftr-331	365	2	contrast	contrast	NOUN
ftr-331	365	3	,	,	PUNCT
ftr-331	365	4	the	the	DET
ftr-331	365	5	federal	federal	ADJ
ftr-331	365	6	securities	security	NOUN
ftr-331	365	7	laws	law	NOUN
ftr-331	365	8	require	require	VERB
ftr-331	365	9	amendment	amendment	NOUN
ftr-331	365	10	of	of	ADP
ftr-331	365	11	a	a	DET
ftr-331	365	12	filing	filing	NOUN
ftr-331	365	13	if	if	SCONJ
ftr-331	365	14	failure	failure	NOUN
ftr-331	365	15	to	to	PART
ftr-331	365	16	amend	amend	VERB
ftr-331	365	17	would	would	AUX
ftr-331	365	18	be	be	AUX
ftr-331	365	19	materially	materially	ADV
ftr-331	365	20	misleading.62	misleading.62	VERB
ftr-331	365	21	the	the	DET
ftr-331	365	22	possibility	possibility	NOUN
ftr-331	365	23	of	of	ADP
ftr-331	365	24	state	state	NOUN
ftr-331	365	25	-	-	PUNCT
ftr-331	365	26	level	level	NOUN
ftr-331	365	27	enforcement	enforcement	NOUN
ftr-331	365	28	of	of	ADP
ftr-331	365	29	an	an	DET
ftr-331	365	30	inaccurate	inaccurate	ADJ
ftr-331	365	31	return	return	NOUN
ftr-331	365	32	,	,	PUNCT
ftr-331	365	33	where	where	SCONJ
ftr-331	365	34	the	the	DET
ftr-331	365	35	form	form	NOUN
ftr-331	365	36	990	990	NUM
ftr-331	365	37	satisfies	satisfie	NOUN
ftr-331	365	38	the	the	DET
ftr-331	365	39	state	state	NOUN
ftr-331	365	40	filing	filing	NOUN
ftr-331	365	41	requirement	requirement	NOUN
ftr-331	365	42	,	,	PUNCT
ftr-331	365	43	can	can	AUX
ftr-331	365	44	provide	provide	VERB
ftr-331	365	45	an	an	DET
ftr-331	365	46	incentive	incentive	NOUN
ftr-331	365	47	to	to	PART
ftr-331	365	48	file	file	VERB
ftr-331	365	49	an	an	DET
ftr-331	365	50	amended	amend	VERB
ftr-331	365	51	form	form	NOUN
ftr-331	365	52	990	990	NUM
ftr-331	365	53	at	at	ADP
ftr-331	365	54	both	both	CCONJ
ftr-331	365	55	the	the	DET
ftr-331	365	56	federal	federal	ADJ
ftr-331	365	57	and	and	CCONJ
ftr-331	365	58	state	state	NOUN
ftr-331	365	59	levels	level	NOUN
ftr-331	365	60	.	.	PUNCT
ftr-331	366	1	6	6	NUM
ftr-331	366	2	3	3	NUM
ftr-331	366	3	59	59	NUM
ftr-331	366	4	.	.	PUNCT
ftr-331	367	1	brody	brody	PROPN
ftr-331	367	2	,	,	PUNCT
ftr-331	367	3	professor	professor	NOUN
ftr-331	367	4	comments	comment	NOUN
ftr-331	367	5	,	,	PUNCT
ftr-331	367	6	supra	supra	PROPN
ftr-331	367	7	note	note	NOUN
ftr-331	367	8	49	49	NUM
ftr-331	367	9	.	.	PUNCT
ftr-331	368	1	60	60	NUM
ftr-331	368	2	.	.	PUNCT
ftr-331	369	1	robert	robert	PROPN
ftr-331	369	2	franklin	franklin	PROPN
ftr-331	369	3	,	,	PUNCT
ftr-331	369	4	critics	critic	NOUN
ftr-331	369	5	say	say	VERB
ftr-331	369	6	charity	charity	NOUN
ftr-331	369	7	watchdogs	watchdog	NOUN
ftr-331	369	8	are	be	AUX
ftr-331	369	9	nearly	nearly	ADV
ftr-331	369	10	toothless	toothless	ADJ
ftr-331	369	11	many	many	ADJ
ftr-331	369	12	state	state	NOUN
ftr-331	369	13	agencies	agency	NOUN
ftr-331	369	14	have	have	VERB
ftr-331	369	15	inadequate	inadequate	ADJ
ftr-331	369	16	staff	staff	NOUN
ftr-331	369	17	resources	resource	NOUN
ftr-331	369	18	,	,	PUNCT
ftr-331	369	19	minneapolis	minneapolis	PROPN
ftr-331	369	20	star	star	PROPN
ftr-331	369	21	tribune	tribune	PROPN
ftr-331	369	22	,	,	PUNCT
ftr-331	369	23	sept	sept	PROPN
ftr-331	369	24	.	.	PROPN
ftr-331	369	25	28	28	NUM
ftr-331	369	26	,	,	PUNCT
ftr-331	369	27	1992	1992	NUM
ftr-331	369	28	,	,	PUNCT
ftr-331	369	29	at	at	ADP
ftr-331	369	30	al	al	PROPN
ftr-331	369	31	.	.	PROPN
ftr-331	369	32	61	61	NUM
ftr-331	369	33	.	.	PUNCT
ftr-331	370	1	see	see	VERB
ftr-331	370	2	also	also	ADV
ftr-331	370	3	urban	urban	PROPN
ftr-331	370	4	institute	institute	PROPN
ftr-331	370	5	studies	study	NOUN
ftr-331	370	6	showing	show	VERB
ftr-331	370	7	that	that	SCONJ
ftr-331	370	8	a	a	DET
ftr-331	370	9	high	high	ADJ
ftr-331	370	10	percentage	percentage	NOUN
ftr-331	370	11	of	of	ADP
ftr-331	370	12	forms	form	NOUN
ftr-331	370	13	990	990	NUM
ftr-331	370	14	are	be	AUX
ftr-331	370	15	filled	fill	VERB
ftr-331	370	16	out	out	ADP
ftr-331	370	17	by	by	ADP
ftr-331	370	18	professionals	professional	NOUN
ftr-331	370	19	.	.	PUNCT
ftr-331	371	1	fremont	fremont	PROPN
ftr-331	371	2	-	-	PUNCT
ftr-331	371	3	smith	smith	PROPN
ftr-331	371	4	,	,	PUNCT
ftr-331	371	5	governing	governing	NOUN
ftr-331	371	6	,	,	PUNCT
ftr-331	371	7	supra	supra	PROPN
ftr-331	371	8	note	note	PROPN
ftr-331	371	9	36	36	NUM
ftr-331	371	10	,	,	PUNCT
ftr-331	371	11	at	at	ADP
ftr-331	371	12	457	457	NUM
ftr-331	371	13	-	-	SYM
ftr-331	371	14	58	58	NUM
ftr-331	371	15	.	.	PUNCT
ftr-331	372	1	thus	thus	ADV
ftr-331	372	2	this	this	PRON
ftr-331	372	3	is	be	AUX
ftr-331	372	4	not	not	PART
ftr-331	372	5	a	a	DET
ftr-331	372	6	question	question	NOUN
ftr-331	372	7	of	of	ADP
ftr-331	372	8	amateurs	amateur	NOUN
ftr-331	372	9	not	not	PART
ftr-331	372	10	knowing	know	VERB
ftr-331	372	11	what	what	PRON
ftr-331	372	12	they	they	PRON
ftr-331	372	13	're	be	AUX
ftr-331	372	14	doing	do	VERB
ftr-331	372	15	.	.	PUNCT
ftr-331	373	1	62	62	NUM
ftr-331	373	2	.	.	PUNCT
ftr-331	374	1	form	form	VERB
ftr-331	374	2	8	8	NUM
ftr-331	374	3	-	-	SYM
ftr-331	374	4	k	k	NOUN
ftr-331	374	5	,	,	PUNCT
ftr-331	374	6	to	to	PART
ftr-331	374	7	be	be	AUX
ftr-331	374	8	filed	file	VERB
ftr-331	374	9	under	under	ADP
ftr-331	374	10	section	section	NOUN
ftr-331	374	11	13	13	NUM
ftr-331	374	12	of	of	ADP
ftr-331	374	13	the	the	DET
ftr-331	374	14	securities	securities	PROPN
ftr-331	374	15	exchange	exchange	PROPN
ftr-331	374	16	act	act	NOUN
ftr-331	374	17	of	of	ADP
ftr-331	374	18	1934	1934	NUM
ftr-331	374	19	,	,	PUNCT
ftr-331	374	20	requires	require	VERB
ftr-331	374	21	"	"	PUNCT
ftr-331	374	22	current	current	ADJ
ftr-331	374	23	"	"	PUNCT
ftr-331	374	24	disclosures	disclosure	NOUN
ftr-331	374	25	;	;	PUNCT
ftr-331	374	26	the	the	DET
ftr-331	374	27	"	"	PUNCT
ftr-331	374	28	real	real	ADJ
ftr-331	374	29	time	time	NOUN
ftr-331	374	30	issuer	issuer	NOUN
ftr-331	374	31	disclosure	disclosure	NOUN
ftr-331	374	32	"	"	PUNCT
ftr-331	374	33	amendments	amendment	NOUN
ftr-331	374	34	provided	provide	VERB
ftr-331	374	35	by	by	ADP
ftr-331	374	36	section	section	NOUN
ftr-331	374	37	409	409	NUM
ftr-331	374	38	of	of	ADP
ftr-331	374	39	the	the	DET
ftr-331	374	40	sarbanes	sarbanes	PROPN
ftr-331	374	41	-	-	PUNCT
ftr-331	374	42	oxley	oxley	ADJ
ftr-331	374	43	act	act	NOUN
ftr-331	374	44	of	of	ADP
ftr-331	374	45	2002	2002	NUM
ftr-331	374	46	are	be	AUX
ftr-331	374	47	intended	intend	VERB
ftr-331	374	48	to	to	PART
ftr-331	374	49	provide	provide	VERB
ftr-331	374	50	investors	investor	NOUN
ftr-331	374	51	with	with	ADP
ftr-331	374	52	improved	improved	ADJ
ftr-331	374	53	and	and	CCONJ
ftr-331	374	54	more	more	ADV
ftr-331	374	55	timely	timely	ADJ
ftr-331	374	56	disclosure	disclosure	NOUN
ftr-331	374	57	of	of	ADP
ftr-331	374	58	important	important	ADJ
ftr-331	374	59	corporate	corporate	ADJ
ftr-331	374	60	events	event	NOUN
ftr-331	374	61	.	.	PUNCT
ftr-331	375	1	see	see	VERB
ftr-331	375	2	sec	sec	PROPN
ftr-331	375	3	final	final	ADJ
ftr-331	375	4	rule	rule	NOUN
ftr-331	375	5	,	,	PUNCT
ftr-331	375	6	17	17	NUM
ftr-331	375	7	c.f.r	c.f.r	NOUN
ftr-331	375	8	.	.	PUNCT
ftr-331	376	1	§	§	PROPN
ftr-331	376	2	§	§	PROPN
ftr-331	376	3	228	228	NUM
ftr-331	376	4	,	,	PUNCT
ftr-331	376	5	229	229	NUM
ftr-331	376	6	,	,	PUNCT
ftr-331	376	7	et	et	NOUN
ftr-331	376	8	.	.	PUNCT
ftr-331	377	1	al	al	PROPN
ftr-331	377	2	.	.	PROPN
ftr-331	378	1	(	(	PUNCT
ftr-331	378	2	2011	2011	NUM
ftr-331	378	3	)	)	PUNCT
ftr-331	378	4	.	.	PUNCT
ftr-331	379	1	additional	additional	ADJ
ftr-331	379	2	form	form	NOUN
ftr-331	379	3	8	8	NUM
ftr-331	379	4	-	-	PUNCT
ftr-331	379	5	k	k	NOUN
ftr-331	379	6	disclosure	disclosure	NOUN
ftr-331	379	7	requirements	requirement	NOUN
ftr-331	379	8	and	and	CCONJ
ftr-331	379	9	acceleration	acceleration	NOUN
ftr-331	379	10	of	of	ADP
ftr-331	379	11	filing	filing	NOUN
ftr-331	379	12	date	date	NOUN
ftr-331	379	13	,	,	PUNCT
ftr-331	379	14	69	69	NUM
ftr-331	379	15	fed	feed	VERB
ftr-331	379	16	.	.	PUNCT
ftr-331	380	1	reg	reg	PROPN
ftr-331	380	2	.	.	PUNCT
ftr-331	380	3	15594	15594	NUM
ftr-331	380	4	(	(	PUNCT
ftr-331	380	5	march	march	PROPN
ftr-331	380	6	25	25	NUM
ftr-331	380	7	,	,	PUNCT
ftr-331	380	8	2004	2004	NUM
ftr-331	380	9	)	)	PUNCT
ftr-331	380	10	,	,	PUNCT
ftr-331	380	11	http//:www.sec.gov	http//:www.sec.gov	PROPN
ftr-331	380	12	/	/	SYM
ftr-331	380	13	rules	rule	NOUN
ftr-331	380	14	/	/	SYM
ftr-331	380	15	final/33	final/33	NOUN
ftr-331	380	16	-	-	PUNCT
ftr-331	380	17	8400.pdf	8400.pdf	NOUN
ftr-331	380	18	.	.	PUNCT
ftr-331	381	1	63	63	NUM
ftr-331	381	2	.	.	PUNCT
ftr-331	382	1	for	for	ADP
ftr-331	382	2	example	example	NOUN
ftr-331	382	3	,	,	PUNCT
ftr-331	382	4	in	in	ADP
ftr-331	382	5	2004	2004	NUM
ftr-331	382	6	,	,	PUNCT
ftr-331	382	7	the	the	DET
ftr-331	382	8	pennsylvania	pennsylvania	PROPN
ftr-331	382	9	secretary	secretary	PROPN
ftr-331	382	10	of	of	ADP
ftr-331	382	11	state	state	PROPN
ftr-331	382	12	filed	file	VERB
ftr-331	382	13	suit	suit	NOUN
ftr-331	382	14	against	against	ADP
ftr-331	382	15	nonprofits	nonprofit	NOUN
ftr-331	382	16	and	and	CCONJ
ftr-331	382	17	their	their	PRON
ftr-331	382	18	officers	officer	NOUN
ftr-331	382	19	for	for	ADP
ftr-331	382	20	1,200	1,200	NUM
ftr-331	382	21	false	false	ADJ
ftr-331	382	22	forms	form	NOUN
ftr-331	382	23	990s	990	NOUN
ftr-331	382	24	,	,	PUNCT
ftr-331	382	25	which	which	PRON
ftr-331	382	26	were	be	AUX
ftr-331	382	27	also	also	ADV
ftr-331	382	28	filed	file	VERB
ftr-331	382	29	with	with	ADP
ftr-331	382	30	the	the	DET
ftr-331	382	31	state	state	NOUN
ftr-331	382	32	.	.	PUNCT
ftr-331	383	1	the	the	DET
ftr-331	383	2	2007	2007	NUM
ftr-331	383	3	settlements	settlement	NOUN
ftr-331	383	4	called	call	VERB
ftr-331	383	5	for	for	ADP
ftr-331	383	6	four	four	NUM
ftr-331	383	7	national	national	ADJ
ftr-331	383	8	charities	charity	NOUN
ftr-331	383	9	to	to	PART
ftr-331	383	10	pay	pay	VERB
ftr-331	383	11	$	$	SYM
ftr-331	383	12	150,000	150,000	NUM
ftr-331	383	13	and	and	CCONJ
ftr-331	383	14	to	to	PART
ftr-331	383	15	stop	stop	VERB
ftr-331	383	16	fund	fund	NOUN
ftr-331	383	17	raising	raising	NOUN
ftr-331	383	18	in	in	ADP
ftr-331	383	19	pennsylvania	pennsylvania	PROPN
ftr-331	383	20	;	;	PUNCT
ftr-331	383	21	the	the	DET
ftr-331	383	22	charities	charity	NOUN
ftr-331	383	23	acknowledged	acknowledge	VERB
ftr-331	383	24	that	that	SCONJ
ftr-331	383	25	they	they	PRON
ftr-331	383	26	did	do	AUX
ftr-331	383	27	not	not	PART
ftr-331	383	28	report	report	VERB
ftr-331	383	29	,	,	PUNCT
ftr-331	383	30	among	among	ADP
ftr-331	383	31	other	other	ADJ
ftr-331	383	32	things	thing	NOUN
ftr-331	383	33	,	,	PUNCT
ftr-331	383	34	h.r	h.r	PROPN
ftr-331	383	35	.	.	PROPN
ftr-331	383	36	wilkinson	wilkinson	PROPN
ftr-331	383	37	as	as	ADP
ftr-331	383	38	a	a	DET
ftr-331	383	39	key	key	ADJ
ftr-331	383	40	employee	employee	NOUN
ftr-331	383	41	;	;	PUNCT
ftr-331	383	42	relatedparty	relatedparty	NOUN
ftr-331	383	43	transactions	transaction	NOUN
ftr-331	383	44	;	;	PUNCT
ftr-331	383	45	and	and	CCONJ
ftr-331	383	46	relationships	relationship	NOUN
ftr-331	383	47	among	among	ADP
ftr-331	383	48	officers	officer	NOUN
ftr-331	383	49	,	,	PUNCT
ftr-331	383	50	employees	employee	NOUN
ftr-331	383	51	,	,	PUNCT
ftr-331	383	52	directors	director	NOUN
ftr-331	383	53	or	or	CCONJ
ftr-331	383	54	members	member	NOUN
ftr-331	383	55	.	.	PUNCT
ftr-331	384	1	pennsylvania	pennsylvania	PROPN
ftr-331	384	2	dep't	dep't	PROPN
ftr-331	384	3	of	of	ADP
ftr-331	384	4	st	st	PROPN
ftr-331	384	5	.	.	PROPN
ftr-331	384	6	,	,	PUNCT
ftr-331	384	7	charities	charity	NOUN
ftr-331	384	8	,	,	PUNCT
ftr-331	384	9	consent	consent	NOUN
ftr-331	384	10	agreements	agreement	NOUN
ftr-331	384	11	and	and	CCONJ
ftr-331	384	12	[	[	X
ftr-331	384	13	vol	vol	NOUN
ftr-331	384	14	.	.	PUNCT
ftr-331	385	1	12:4202	12:4202	PROPN
ftr-331	385	2	charity	charity	NOUN
ftr-331	385	3	governance	governance	NOUN
ftr-331	385	4	3	3	X
ftr-331	385	5	.	.	PUNCT
ftr-331	385	6	group	group	NOUN
ftr-331	385	7	returns	return	VERB
ftr-331	385	8	the	the	DET
ftr-331	385	9	tax	tax	NOUN
ftr-331	385	10	rules	rule	NOUN
ftr-331	385	11	provide	provide	VERB
ftr-331	385	12	not	not	PART
ftr-331	385	13	only	only	ADV
ftr-331	385	14	for	for	ADP
ftr-331	385	15	umbrella	umbrella	NOUN
ftr-331	385	16	recognition	recognition	NOUN
ftr-331	385	17	of	of	ADP
ftr-331	385	18	multiple	multiple	ADJ
ftr-331	385	19	64	64	NUM
ftr-331	385	20	related	relate	VERB
ftr-331	385	21	exempt	exempt	ADJ
ftr-331	385	22	organizations	organization	NOUN
ftr-331	385	23	,	,	PUNCT
ftr-331	385	24	but	but	CCONJ
ftr-331	385	25	also	also	ADV
ftr-331	385	26	permit	permit	VERB
ftr-331	385	27	the	the	DET
ftr-331	385	28	filing	filing	NOUN
ftr-331	385	29	of	of	ADP
ftr-331	385	30	group	group	NOUN
ftr-331	385	31	returns	return	NOUN
ftr-331	385	32	.	.	PUNCT
ftr-331	386	1	by	by	ADP
ftr-331	386	2	contrast	contrast	NOUN
ftr-331	386	3	,	,	PUNCT
ftr-331	386	4	the	the	DET
ftr-331	386	5	irs	irs	PROPN
ftr-331	386	6	does	do	AUX
ftr-331	386	7	not	not	PART
ftr-331	386	8	permit	permit	VERB
ftr-331	386	9	members	member	NOUN
ftr-331	386	10	of	of	ADP
ftr-331	386	11	an	an	DET
ftr-331	386	12	affiliated	affiliated	ADJ
ftr-331	386	13	group	group	NOUN
ftr-331	386	14	to	to	PART
ftr-331	386	15	file	file	VERB
ftr-331	386	16	a	a	DET
ftr-331	386	17	consolidated	consolidated	ADJ
ftr-331	386	18	return	return	NOUN
ftr-331	386	19	,	,	PUNCT
ftr-331	386	20	as	as	SCONJ
ftr-331	386	21	that	that	DET
ftr-331	386	22	term	term	NOUN
ftr-331	386	23	is	be	AUX
ftr-331	386	24	understood	understand	VERB
ftr-331	386	25	in	in	ADP
ftr-331	386	26	corporate	corporate	ADJ
ftr-331	386	27	tax	tax	NOUN
ftr-331	386	28	.	.	PUNCT
ftr-331	387	1	group	group	NOUN
ftr-331	387	2	returns	return	NOUN
ftr-331	387	3	thus	thus	ADV
ftr-331	387	4	can	can	AUX
ftr-331	387	5	be	be	AUX
ftr-331	387	6	uniquely	uniquely	ADV
ftr-331	387	7	uninformative	uninformative	ADJ
ftr-331	387	8	and	and	CCONJ
ftr-331	387	9	nontransparent	nontransparent	ADJ
ftr-331	387	10	:	:	PUNCT
ftr-331	387	11	the	the	DET
ftr-331	387	12	return	return	NOUN
ftr-331	387	13	includes	include	VERB
ftr-331	387	14	all	all	DET
ftr-331	387	15	members	member	NOUN
ftr-331	387	16	of	of	ADP
ftr-331	387	17	the	the	DET
ftr-331	387	18	group	group	NOUN
ftr-331	387	19	except	except	SCONJ
ftr-331	387	20	the	the	DET
ftr-331	387	21	"	"	PUNCT
ftr-331	387	22	parent	parent	NOUN
ftr-331	387	23	,	,	PUNCT
ftr-331	387	24	"	"	PUNCT
ftr-331	387	25	in	in	ADP
ftr-331	387	26	contrast	contrast	NOUN
ftr-331	387	27	to	to	ADP
ftr-331	387	28	a	a	DET
ftr-331	387	29	corporate	corporate	ADJ
ftr-331	387	30	consolidated	consolidated	ADJ
ftr-331	387	31	return	return	NOUN
ftr-331	387	32	(	(	PUNCT
ftr-331	387	33	and	and	CCONJ
ftr-331	387	34	any	any	DET
ftr-331	387	35	member	member	NOUN
ftr-331	387	36	of	of	ADP
ftr-331	387	37	the	the	DET
ftr-331	387	38	group	group	NOUN
ftr-331	387	39	can	can	AUX
ftr-331	387	40	elect	elect	VERB
ftr-331	387	41	to	to	PART
ftr-331	387	42	file	file	VERB
ftr-331	387	43	its	its	PRON
ftr-331	387	44	own	own	ADJ
ftr-331	387	45	return	return	NOUN
ftr-331	387	46	)	)	PUNCT
ftr-331	387	47	;	;	PUNCT
ftr-331	387	48	the	the	DET
ftr-331	387	49	transactions	transaction	NOUN
ftr-331	387	50	within	within	ADP
ftr-331	387	51	the	the	DET
ftr-331	387	52	group	group	NOUN
ftr-331	387	53	are	be	AUX
ftr-331	387	54	not	not	PART
ftr-331	387	55	netted	net	VERB
ftr-331	387	56	,	,	PUNCT
ftr-331	387	57	as	as	SCONJ
ftr-331	387	58	they	they	PRON
ftr-331	387	59	would	would	AUX
ftr-331	387	60	be	be	AUX
ftr-331	387	61	in	in	ADP
ftr-331	387	62	a	a	DET
ftr-331	387	63	corporate	corporate	ADJ
ftr-331	387	64	consolidated	consolidated	ADJ
ftr-331	387	65	return	return	NOUN
ftr-331	387	66	;	;	PUNCT
ftr-331	387	67	and	and	CCONJ
ftr-331	387	68	it	it	PRON
ftr-331	387	69	is	be	AUX
ftr-331	387	70	impossible	impossible	ADJ
ftr-331	387	71	to	to	PART
ftr-331	387	72	determine	determine	VERB
ftr-331	387	73	the	the	DET
ftr-331	387	74	finances	finance	NOUN
ftr-331	387	75	and	and	CCONJ
ftr-331	387	76	operations	operation	NOUN
ftr-331	387	77	of	of	ADP
ftr-331	387	78	any	any	DET
ftr-331	387	79	particular	particular	ADJ
ftr-331	387	80	member	member	NOUN
ftr-331	387	81	of	of	ADP
ftr-331	387	82	the	the	DET
ftr-331	387	83	group.66	group.66	NOUN
ftr-331	387	84	the	the	DET
ftr-331	387	85	topic	topic	NOUN
ftr-331	387	86	was	be	AUX
ftr-331	387	87	the	the	DET
ftr-331	387	88	subject	subject	NOUN
ftr-331	387	89	of	of	ADP
ftr-331	387	90	the	the	DET
ftr-331	387	91	2011	2011	NUM
ftr-331	387	92	irs	irs	PROPN
ftr-331	387	93	act	act	NOUN
ftr-331	387	94	report	report	NOUN
ftr-331	387	95	,	,	PUNCT
ftr-331	387	96	which	which	PRON
ftr-331	387	97	urged	urge	VERB
ftr-331	387	98	the	the	DET
ftr-331	387	99	irs	irs	PROPN
ftr-331	387	100	to	to	PART
ftr-331	387	101	strengthen	strengthen	VERB
ftr-331	387	102	the	the	DET
ftr-331	387	103	group	group	NOUN
ftr-331	387	104	exemption	exemption	NOUN
ftr-331	387	105	requirements	requirement	NOUN
ftr-331	387	106	but	but	CCONJ
ftr-331	387	107	disallow	disallow	VERB
ftr-331	387	108	the	the	DET
ftr-331	387	109	filing	filing	NOUN
ftr-331	387	110	of	of	ADP
ftr-331	387	111	group	group	NOUN
ftr-331	387	112	returns.67	returns.67	NOUN
ftr-331	387	113	iv	iv	NOUN
ftr-331	387	114	.	.	PUNCT
ftr-331	388	1	public	public	ADJ
ftr-331	388	2	disclosure	disclosure	NOUN
ftr-331	388	3	of	of	ADP
ftr-331	388	4	regulatory	regulatory	ADJ
ftr-331	388	5	filings	filing	NOUN
ftr-331	388	6	and	and	CCONJ
ftr-331	388	7	determinations	determination	NOUN
ftr-331	388	8	the	the	DET
ftr-331	388	9	discussion	discussion	NOUN
ftr-331	388	10	in	in	ADP
ftr-331	388	11	this	this	DET
ftr-331	388	12	part	part	NOUN
ftr-331	388	13	iv	iv	NUM
ftr-331	388	14	examines	examine	VERB
ftr-331	388	15	the	the	DET
ftr-331	388	16	privacy	privacy	NOUN
ftr-331	388	17	interests	interest	NOUN
ftr-331	388	18	of	of	ADP
ftr-331	388	19	charities	charity	NOUN
ftr-331	388	20	and	and	CCONJ
ftr-331	388	21	relevant	relevant	ADJ
ftr-331	388	22	third	third	ADJ
ftr-331	388	23	parties	party	NOUN
ftr-331	388	24	;	;	PUNCT
ftr-331	388	25	reviews	review	VERB
ftr-331	388	26	what	what	DET
ftr-331	388	27	types	type	NOUN
ftr-331	388	28	of	of	ADP
ftr-331	388	29	state	state	NOUN
ftr-331	388	30	and	and	CCONJ
ftr-331	388	31	federal	federal	ADJ
ftr-331	388	32	filings	filing	NOUN
ftr-331	388	33	are	be	AUX
ftr-331	388	34	made	make	VERB
ftr-331	388	35	public	public	ADJ
ftr-331	388	36	;	;	PUNCT
ftr-331	388	37	analyzes	analyze	VERB
ftr-331	388	38	the	the	DET
ftr-331	388	39	possible	possible	ADJ
ftr-331	388	40	rationales	rationale	NOUN
ftr-331	388	41	for	for	ADP
ftr-331	388	42	public	public	ADJ
ftr-331	388	43	disclosure	disclosure	NOUN
ftr-331	388	44	;	;	PUNCT
ftr-331	388	45	and	and	CCONJ
ftr-331	388	46	addresses	address	VERB
ftr-331	388	47	the	the	DET
ftr-331	388	48	transparency	transparency	NOUN
ftr-331	388	49	(	(	PUNCT
ftr-331	388	50	or	or	CCONJ
ftr-331	388	51	not	not	PART
ftr-331	388	52	)	)	PUNCT
ftr-331	388	53	of	of	ADP
ftr-331	388	54	charity	charity	NOUN
ftr-331	388	55	regulators	regulator	NOUN
ftr-331	388	56	.	.	PUNCT
ftr-331	389	1	in	in	ADP
ftr-331	389	2	the	the	DET
ftr-331	389	3	federal	federal	ADJ
ftr-331	389	4	tax	tax	NOUN
ftr-331	389	5	system	system	NOUN
ftr-331	389	6	as	as	ADP
ftr-331	389	7	a	a	DET
ftr-331	389	8	whole	whole	NOUN
ftr-331	389	9	,	,	PUNCT
ftr-331	389	10	congress	congress	PROPN
ftr-331	389	11	's	's	PART
ftr-331	389	12	overarching	overarching	ADJ
ftr-331	389	13	lodestar	lodestar	NOUN
ftr-331	389	14	with	with	ADP
ftr-331	389	15	regard	regard	NOUN
ftr-331	389	16	to	to	ADP
ftr-331	389	17	tax	tax	NOUN
ftr-331	389	18	return	return	NOUN
ftr-331	389	19	information	information	NOUN
ftr-331	389	20	is	be	AUX
ftr-331	389	21	confidentiality	confidentiality	NOUN
ftr-331	389	22	.	.	PUNCT
ftr-331	390	1	while	while	SCONJ
ftr-331	390	2	individuals	individual	NOUN
ftr-331	390	3	and	and	CCONJ
ftr-331	390	4	businesses	business	NOUN
ftr-331	390	5	are	be	AUX
ftr-331	390	6	compelled	compel	VERB
ftr-331	390	7	to	to	PART
ftr-331	390	8	report	report	VERB
ftr-331	390	9	their	their	PRON
ftr-331	390	10	activities	activity	NOUN
ftr-331	390	11	to	to	ADP
ftr-331	390	12	the	the	DET
ftr-331	390	13	irs	irs	PROPN
ftr-331	390	14	,	,	PUNCT
ftr-331	390	15	the	the	DET
ftr-331	390	16	irs	irs	PROPN
ftr-331	390	17	may	may	AUX
ftr-331	390	18	not	not	PART
ftr-331	390	19	release	release	VERB
ftr-331	390	20	taxpayer	taxpayer	NOUN
ftr-331	390	21	identifying	identify	VERB
ftr-331	390	22	information	information	NOUN
ftr-331	390	23	to	to	ADP
ftr-331	390	24	the	the	DET
ftr-331	390	25	public	public	NOUN
ftr-331	390	26	or	or	CCONJ
ftr-331	390	27	even	even	ADV
ftr-331	390	28	,	,	PUNCT
ftr-331	390	29	except	except	SCONJ
ftr-331	390	30	as	as	ADV
ftr-331	390	31	specifically	specifically	ADV
ftr-331	390	32	permitted	permit	VERB
ftr-331	390	33	by	by	ADP
ftr-331	390	34	statute	statute	PROPN
ftr-331	390	35	,	,	PUNCT
ftr-331	390	36	to	to	ADP
ftr-331	390	37	other	other	ADJ
ftr-331	390	38	governmental	governmental	ADJ
ftr-331	390	39	agencies.68	agencies.68	PROPN
ftr-331	390	40	indeed	indeed	ADV
ftr-331	390	41	,	,	PUNCT
ftr-331	390	42	a	a	DET
ftr-331	390	43	taxpayer	taxpayer	NOUN
ftr-331	390	44	may	may	AUX
ftr-331	390	45	recover	recover	VERB
ftr-331	390	46	damages	damage	NOUN
ftr-331	390	47	from	from	ADP
ftr-331	390	48	the	the	DET
ftr-331	390	49	government	government	NOUN
ftr-331	390	50	for	for	ADP
ftr-331	390	51	unauthorized	unauthorized	ADJ
ftr-331	390	52	disclosure	disclosure	NOUN
ftr-331	390	53	,	,	PUNCT
ftr-331	390	54	and	and	CCONJ
ftr-331	390	55	severe	severe	ADJ
ftr-331	390	56	penalties	penalty	NOUN
ftr-331	390	57	apply	apply	VERB
ftr-331	390	58	to	to	ADP
ftr-331	390	59	irs	irs	PROPN
ftr-331	390	60	employees	employee	NOUN
ftr-331	390	61	who	who	PRON
ftr-331	390	62	improperly	improperly	ADV
ftr-331	390	63	disclose	disclose	VERB
ftr-331	390	64	return	return	NOUN
ftr-331	390	65	information.69	information.69	NOUN
ftr-331	390	66	this	this	DET
ftr-331	390	67	presumption	presumption	NOUN
ftr-331	390	68	of	of	ADP
ftr-331	390	69	confidentiality	confidentiality	NOUN
ftr-331	390	70	,	,	PUNCT
ftr-331	390	71	however	however	ADV
ftr-331	390	72	,	,	PUNCT
ftr-331	390	73	adjudications	adjudication	NOUN
ftr-331	390	74	,	,	PUNCT
ftr-331	390	75	http://www.portal.state.pa.us/portal/server.pt/community/charities/	http://www.portal.state.pa.us/portal/server.pt/community/charities/	PROPN
ftr-331	390	76	12444	12444	NUM
ftr-331	390	77	/	/	SYM
ftr-331	390	78	consent	consent	NOUN
ftr-331	390	79	agreements	agreement	NOUN
ftr-331	390	80	andadjudications/571848	andadjudications/571848	NOUN
ftr-331	390	81	(	(	PUNCT
ftr-331	390	82	last	last	ADJ
ftr-331	390	83	modified	modify	VERB
ftr-331	390	84	aug	aug	PROPN
ftr-331	390	85	.	.	PROPN
ftr-331	390	86	6	6	NUM
ftr-331	390	87	,	,	PUNCT
ftr-331	390	88	2011	2011	NUM
ftr-331	390	89	,	,	PUNCT
ftr-331	390	90	7:48	7:48	NUM
ftr-331	390	91	am	am	NOUN
ftr-331	390	92	)	)	PUNCT
ftr-331	390	93	.	.	PUNCT
ftr-331	391	1	64	64	NUM
ftr-331	391	2	.	.	PUNCT
ftr-331	392	1	advisory	advisory	ADJ
ftr-331	392	2	committee	committee	NOUN
ftr-331	392	3	on	on	ADP
ftr-331	392	4	tax	tax	NOUN
ftr-331	392	5	exempt	exempt	ADJ
ftr-331	392	6	and	and	CCONJ
ftr-331	392	7	government	government	NOUN
ftr-331	392	8	entities	entity	NOUN
ftr-331	392	9	(	(	PUNCT
ftr-331	392	10	act	act	PROPN
ftr-331	392	11	)	)	PUNCT
ftr-331	392	12	,	,	PUNCT
ftr-331	392	13	exempt	exempt	ADJ
ftr-331	392	14	organizations	organization	NOUN
ftr-331	392	15	:	:	PUNCT
ftr-331	392	16	group	group	NOUN
ftr-331	392	17	exemptions	exemption	NOUN
ftr-331	392	18	-	-	PUNCT
ftr-331	392	19	creating	create	VERB
ftr-331	392	20	a	a	DET
ftr-331	392	21	higher	high	ADJ
ftr-331	392	22	degree	degree	NOUN
ftr-331	392	23	of	of	ADP
ftr-331	392	24	transparency	transparency	NOUN
ftr-331	392	25	,	,	PUNCT
ftr-331	392	26	accountability	accountability	NOUN
ftr-331	392	27	,	,	PUNCT
ftr-331	392	28	and	and	CCONJ
ftr-331	392	29	responsibility	responsibility	NOUN
ftr-331	392	30	(	(	PUNCT
ftr-331	392	31	june	june	PROPN
ftr-331	392	32	15	15	NUM
ftr-331	392	33	,	,	PUNCT
ftr-331	392	34	2011	2011	NUM
ftr-331	392	35	)	)	PUNCT
ftr-331	392	36	at	at	ADP
ftr-331	392	37	291	291	NUM
ftr-331	392	38	of	of	ADP
ftr-331	392	39	the	the	DET
ftr-331	392	40	pdf	pdf	NOUN
ftr-331	392	41	http://www.irs.gov/pub/irs-tege/tege-actrptl0.pdf	http://www.irs.gov/pub/irs-tege/tege-actrptl0.pdf	PROPN
ftr-331	392	42	.	.	PROPN
ftr-331	392	43	65	65	NUM
ftr-331	392	44	.	.	PUNCT
ftr-331	393	1	i	i	PRON
ftr-331	393	2	d.	d.	PROPN
ftr-331	393	3	66	66	NUM
ftr-331	393	4	.	.	PUNCT
ftr-331	394	1	i	i	PRON
ftr-331	394	2	d.	d.	PROPN
ftr-331	394	3	67	67	NUM
ftr-331	394	4	.	.	PUNCT
ftr-331	395	1	i	i	PRON
ftr-331	395	2	d.	d.	PROPN
ftr-331	395	3	68	68	NUM
ftr-331	395	4	.	.	PUNCT
ftr-331	395	5	see	see	VERB
ftr-331	395	6	generally	generally	ADV
ftr-331	395	7	i.r.c	i.r.c	NOUN
ftr-331	395	8	.	.	PUNCT
ftr-331	396	1	§	§	PROPN
ftr-331	396	2	6103	6103	NUM
ftr-331	396	3	.	.	PUNCT
ftr-331	397	1	69	69	NUM
ftr-331	397	2	.	.	PUNCT
ftr-331	398	1	see	see	VERB
ftr-331	398	2	internal	internal	ADJ
ftr-331	398	3	revenue	revenue	NOUN
ftr-331	398	4	service	service	NOUN
ftr-331	398	5	restructuring	restructuring	NOUN
ftr-331	398	6	and	and	CCONJ
ftr-331	398	7	reform	reform	NOUN
ftr-331	398	8	act	act	NOUN
ftr-331	398	9	of	of	ADP
ftr-331	398	10	1998	1998	NUM
ftr-331	398	11	,	,	PUNCT
ftr-331	398	12	pub	pub	NOUN
ftr-331	398	13	.	.	PUNCT
ftr-331	399	1	l.	l.	PROPN
ftr-331	399	2	no	no	INTJ
ftr-331	399	3	.	.	PROPN
ftr-331	400	1	105	105	NUM
ftr-331	400	2	-	-	SYM
ftr-331	400	3	206	206	NUM
ftr-331	400	4	,	,	PUNCT
ftr-331	400	5	§	§	PROPN
ftr-331	400	6	§	§	PROPN
ftr-331	400	7	3102	3102	NUM
ftr-331	400	8	(	(	PUNCT
ftr-331	400	9	damages	damage	NOUN
ftr-331	400	10	)	)	PUNCT
ftr-331	400	11	,	,	PUNCT
ftr-331	400	12	1203	1203	NUM
ftr-331	400	13	(	(	PUNCT
ftr-331	400	14	listing	list	VERB
ftr-331	400	15	ten	ten	NUM
ftr-331	400	16	infractions	infraction	NOUN
ftr-331	400	17	,	,	PUNCT
ftr-331	400	18	commonly	commonly	ADV
ftr-331	400	19	2032012	2032012	NUM
ftr-331	400	20	]	]	PUNCT
ftr-331	401	1	florida	florida	PROPN
ftr-331	401	2	tax	tax	PROPN
ftr-331	401	3	review	review	NOUN
ftr-331	401	4	is	be	AUX
ftr-331	401	5	reversed	reverse	VERB
ftr-331	401	6	for	for	ADP
ftr-331	401	7	tax	tax	NOUN
ftr-331	401	8	-	-	PUNCT
ftr-331	401	9	exempt	exempt	ADJ
ftr-331	401	10	organizations.o	organizations.o	NOUN
ftr-331	401	11	why	why	SCONJ
ftr-331	401	12	does	do	AUX
ftr-331	401	13	congress	congress	PROPN
ftr-331	401	14	only	only	ADV
ftr-331	401	15	in	in	ADP
ftr-331	401	16	the	the	DET
ftr-331	401	17	nonprofit	nonprofit	ADJ
ftr-331	401	18	view	view	NOUN
ftr-331	401	19	context	context	NOUN
ftr-331	401	20	view	view	NOUN
ftr-331	401	21	sunlight	sunlight	NOUN
ftr-331	401	22	as	as	ADP
ftr-331	401	23	an	an	DET
ftr-331	401	24	important	important	ADJ
ftr-331	401	25	disinfectant	disinfectant	NOUN
ftr-331	401	26	?	?	PUNCT
ftr-331	402	1	a.	a.	NOUN
ftr-331	402	2	privacy	privacy	NOUN
ftr-331	402	3	interests	interest	NOUN
ftr-331	402	4	of	of	ADP
ftr-331	402	5	charities	charity	NOUN
ftr-331	402	6	and	and	CCONJ
ftr-331	402	7	their	their	PRON
ftr-331	402	8	supporters	supporter	NOUN
ftr-331	402	9	by	by	ADP
ftr-331	402	10	longstanding	longstande	VERB
ftr-331	402	11	law	law	NOUN
ftr-331	402	12	and	and	CCONJ
ftr-331	402	13	practice	practice	VERB
ftr-331	402	14	a	a	DET
ftr-331	402	15	charity	charity	NOUN
ftr-331	402	16	's	's	PART
ftr-331	402	17	governance	governance	NOUN
ftr-331	402	18	activities	activity	NOUN
ftr-331	402	19	and	and	CCONJ
ftr-331	402	20	operations	operation	NOUN
ftr-331	402	21	are	be	AUX
ftr-331	402	22	generally	generally	ADV
ftr-331	402	23	private	private	ADJ
ftr-331	402	24	affairs	affair	NOUN
ftr-331	402	25	.	.	PUNCT
ftr-331	403	1	requiring	require	VERB
ftr-331	403	2	regulatory	regulatory	ADJ
ftr-331	403	3	filings	filing	NOUN
ftr-331	403	4	and	and	CCONJ
ftr-331	403	5	other	other	ADJ
ftr-331	403	6	information	information	NOUN
ftr-331	403	7	to	to	PART
ftr-331	403	8	be	be	AUX
ftr-331	403	9	disclosed	disclose	VERB
ftr-331	403	10	to	to	ADP
ftr-331	403	11	the	the	DET
ftr-331	403	12	public	public	NOUN
ftr-331	403	13	intrudes	intrude	VERB
ftr-331	403	14	even	even	ADV
ftr-331	403	15	more	more	ADJ
ftr-331	403	16	than	than	SCONJ
ftr-331	403	17	does	do	AUX
ftr-331	403	18	reporting	report	VERB
ftr-331	403	19	to	to	ADP
ftr-331	403	20	regulators	regulator	NOUN
ftr-331	403	21	on	on	ADP
ftr-331	403	22	the	the	DET
ftr-331	403	23	associational	associational	ADJ
ftr-331	403	24	and	and	CCONJ
ftr-331	403	25	operational	operational	ADJ
ftr-331	403	26	autonomy	autonomy	NOUN
ftr-331	403	27	of	of	ADP
ftr-331	403	28	charities	charity	NOUN
ftr-331	403	29	,	,	PUNCT
ftr-331	403	30	and	and	CCONJ
ftr-331	403	31	might	might	AUX
ftr-331	403	32	even	even	ADV
ftr-331	403	33	make	make	VERB
ftr-331	403	34	board	board	NOUN
ftr-331	403	35	service	service	NOUN
ftr-331	403	36	or	or	CCONJ
ftr-331	403	37	employment	employment	NOUN
ftr-331	403	38	less	less	ADV
ftr-331	403	39	attractive	attractive	ADJ
ftr-331	403	40	.	.	PUNCT
ftr-331	404	1	indeed	indeed	ADV
ftr-331	404	2	,	,	PUNCT
ftr-331	404	3	the	the	DET
ftr-331	404	4	most	most	ADV
ftr-331	404	5	controversial	controversial	ADJ
ftr-331	404	6	portion	portion	NOUN
ftr-331	404	7	of	of	ADP
ftr-331	404	8	the	the	DET
ftr-331	404	9	irs	irs	PROPN
ftr-331	404	10	form	form	NOUN
ftr-331	404	11	990	990	NUM
ftr-331	404	12	and	and	CCONJ
ftr-331	404	13	the	the	DET
ftr-331	404	14	primary	primary	ADJ
ftr-331	404	15	reason	reason	NOUN
ftr-331	404	16	for	for	ADP
ftr-331	404	17	initial	initial	ADJ
ftr-331	404	18	resistance	resistance	NOUN
ftr-331	404	19	by	by	ADP
ftr-331	404	20	exempt	exempt	ADJ
ftr-331	404	21	organizations	organization	NOUN
ftr-331	404	22	to	to	ADP
ftr-331	404	23	requests	request	NOUN
ftr-331	404	24	for	for	ADP
ftr-331	404	25	public	public	ADJ
ftr-331	404	26	disclosure	disclosure	NOUN
ftr-331	404	27	is	be	AUX
ftr-331	404	28	the	the	DET
ftr-331	404	29	section	section	NOUN
ftr-331	404	30	reporting	reporting	NOUN
ftr-331	404	31	board	board	NOUN
ftr-331	404	32	member	member	NOUN
ftr-331	404	33	and	and	CCONJ
ftr-331	404	34	executive	executive	NOUN
ftr-331	404	35	compensation	compensation	NOUN
ftr-331	404	36	.	.	PUNCT
ftr-331	405	1	(	(	PUNCT
ftr-331	405	2	often	often	ADV
ftr-331	405	3	,	,	PUNCT
ftr-331	405	4	the	the	DET
ftr-331	405	5	organization	organization	NOUN
ftr-331	405	6	's	's	PART
ftr-331	405	7	own	own	ADJ
ftr-331	405	8	employees	employee	NOUN
ftr-331	405	9	and	and	CCONJ
ftr-331	405	10	volunteers	volunteer	NOUN
ftr-331	405	11	are	be	AUX
ftr-331	405	12	the	the	DET
ftr-331	405	13	most	most	ADV
ftr-331	405	14	curious	curious	ADJ
ftr-331	405	15	!	!	PUNCT
ftr-331	405	16	)	)	PUNCT
ftr-331	406	1	as	as	SCONJ
ftr-331	406	2	discussed	discuss	VERB
ftr-331	406	3	below	below	ADV
ftr-331	406	4	,	,	PUNCT
ftr-331	406	5	policy	policy	NOUN
ftr-331	406	6	makers	maker	NOUN
ftr-331	406	7	and	and	CCONJ
ftr-331	406	8	observers	observer	NOUN
ftr-331	406	9	have	have	AUX
ftr-331	406	10	identified	identify	VERB
ftr-331	406	11	a	a	DET
ftr-331	406	12	variety	variety	NOUN
ftr-331	406	13	of	of	ADP
ftr-331	406	14	justifications	justification	NOUN
ftr-331	406	15	for	for	ADP
ftr-331	406	16	state	state	NOUN
ftr-331	406	17	and	and	CCONJ
ftr-331	406	18	federally	federally	ADV
ftr-331	406	19	required	require	VERB
ftr-331	406	20	public	public	ADJ
ftr-331	406	21	disclosures	disclosure	NOUN
ftr-331	406	22	by	by	ADP
ftr-331	406	23	charities	charity	NOUN
ftr-331	406	24	,	,	PUNCT
ftr-331	406	25	the	the	DET
ftr-331	406	26	levels	level	NOUN
ftr-331	406	27	and	and	CCONJ
ftr-331	406	28	types	type	NOUN
ftr-331	406	29	of	of	ADP
ftr-331	406	30	which	which	PRON
ftr-331	406	31	seem	seem	VERB
ftr-331	406	32	only	only	ADV
ftr-331	406	33	to	to	PART
ftr-331	406	34	increase	increase	VERB
ftr-331	406	35	.	.	PUNCT
ftr-331	407	1	importantly	importantly	ADV
ftr-331	407	2	,	,	PUNCT
ftr-331	407	3	the	the	DET
ftr-331	407	4	summary	summary	NOUN
ftr-331	407	5	cover	cover	NOUN
ftr-331	407	6	page	page	NOUN
ftr-331	407	7	of	of	ADP
ftr-331	407	8	the	the	DET
ftr-331	407	9	redesigned	redesign	VERB
ftr-331	407	10	form	form	NOUN
ftr-331	407	11	990	990	NUM
ftr-331	407	12	highlights	highlight	NOUN
ftr-331	407	13	certain	certain	ADJ
ftr-331	407	14	information	information	NOUN
ftr-331	407	15	of	of	ADP
ftr-331	407	16	particular	particular	ADJ
ftr-331	407	17	importance	importance	NOUN
ftr-331	407	18	to	to	ADP
ftr-331	407	19	donors	donor	NOUN
ftr-331	407	20	,	,	PUNCT
ftr-331	407	21	the	the	DET
ftr-331	407	22	press	press	NOUN
ftr-331	407	23	,	,	PUNCT
ftr-331	407	24	and	and	CCONJ
ftr-331	407	25	state	state	NOUN
ftr-331	407	26	regulators	regulator	NOUN
ftr-331	407	27	not	not	PART
ftr-331	407	28	to	to	PART
ftr-331	407	29	mention	mention	VERB
ftr-331	407	30	to	to	ADP
ftr-331	407	31	the	the	DET
ftr-331	407	32	organization	organization	NOUN
ftr-331	407	33	's	's	PART
ftr-331	407	34	board	board	NOUN
ftr-331	407	35	members	member	NOUN
ftr-331	407	36	.	.	PUNCT
ftr-331	408	1	privacy	privacy	NOUN
ftr-331	408	2	interests	interest	NOUN
ftr-331	408	3	are	be	AUX
ftr-331	408	4	broader	broad	ADJ
ftr-331	408	5	than	than	ADP
ftr-331	408	6	the	the	DET
ftr-331	408	7	charity	charity	NOUN
ftr-331	408	8	's	's	PART
ftr-331	408	9	,	,	PUNCT
ftr-331	408	10	of	of	ADP
ftr-331	408	11	course	course	NOUN
ftr-331	408	12	,	,	PUNCT
ftr-331	408	13	and	and	CCONJ
ftr-331	408	14	in	in	ADP
ftr-331	408	15	certain	certain	ADJ
ftr-331	408	16	situations	situation	NOUN
ftr-331	408	17	public	public	ADJ
ftr-331	408	18	disclosure	disclosure	NOUN
ftr-331	408	19	can	can	AUX
ftr-331	408	20	lead	lead	VERB
ftr-331	408	21	to	to	ADP
ftr-331	408	22	harm	harm	NOUN
ftr-331	408	23	for	for	ADP
ftr-331	408	24	the	the	DET
ftr-331	408	25	charity	charity	NOUN
ftr-331	408	26	or	or	CCONJ
ftr-331	408	27	to	to	ADP
ftr-331	408	28	its	its	PRON
ftr-331	408	29	donors	donor	NOUN
ftr-331	408	30	,	,	PUNCT
ftr-331	408	31	members	member	NOUN
ftr-331	408	32	,	,	PUNCT
ftr-331	408	33	or	or	CCONJ
ftr-331	408	34	those	those	PRON
ftr-331	408	35	it	it	PRON
ftr-331	408	36	serves	serve	VERB
ftr-331	408	37	.	.	PUNCT
ftr-331	409	1	one	one	NUM
ftr-331	409	2	category	category	NOUN
ftr-331	409	3	of	of	ADP
ftr-331	409	4	sensitive	sensitive	ADJ
ftr-331	409	5	information	information	NOUN
ftr-331	409	6	includes	include	VERB
ftr-331	409	7	the	the	DET
ftr-331	409	8	types	type	NOUN
ftr-331	409	9	of	of	ADP
ftr-331	409	10	trade	trade	NOUN
ftr-331	409	11	secrets	secret	NOUN
ftr-331	409	12	and	and	CCONJ
ftr-331	409	13	personnel	personnel	NOUN
ftr-331	409	14	information	information	NOUN
ftr-331	409	15	protected	protect	VERB
ftr-331	409	16	from	from	ADP
ftr-331	409	17	disclosure	disclosure	NOUN
ftr-331	409	18	,	,	PUNCT
ftr-331	409	19	as	as	SCONJ
ftr-331	409	20	described	describe	VERB
ftr-331	409	21	below	below	ADV
ftr-331	409	22	,	,	PUNCT
ftr-331	409	23	by	by	ADP
ftr-331	409	24	freedom	freedom	NOUN
ftr-331	409	25	of	of	ADP
ftr-331	409	26	information	information	NOUN
ftr-331	409	27	laws	law	NOUN
ftr-331	409	28	.	.	PUNCT
ftr-331	410	1	narrower	narrow	ADJ
ftr-331	410	2	examples	example	NOUN
ftr-331	410	3	of	of	ADP
ftr-331	410	4	sensitive	sensitive	ADJ
ftr-331	410	5	information	information	NOUN
ftr-331	410	6	protected	protect	VERB
ftr-331	410	7	from	from	ADP
ftr-331	410	8	disclosure	disclosure	NOUN
ftr-331	410	9	include	include	VERB
ftr-331	410	10	the	the	DET
ftr-331	410	11	address	address	NOUN
ftr-331	410	12	of	of	ADP
ftr-331	410	13	a	a	DET
ftr-331	410	14	battered	batter	VERB
ftr-331	410	15	women	woman	NOUN
ftr-331	410	16	's	's	PART
ftr-331	410	17	shelter	shelter	NOUN
ftr-331	410	18	(	(	PUNCT
ftr-331	410	19	so	so	SCONJ
ftr-331	410	20	that	that	SCONJ
ftr-331	410	21	abusers	abuser	NOUN
ftr-331	410	22	can	can	AUX
ftr-331	410	23	not	not	PART
ftr-331	410	24	find	find	VERB
ftr-331	410	25	clients	client	NOUN
ftr-331	410	26	)	)	PUNCT
ftr-331	410	27	and	and	CCONJ
ftr-331	410	28	the	the	DET
ftr-331	410	29	countries	country	NOUN
ftr-331	410	30	of	of	ADP
ftr-331	410	31	operation	operation	NOUN
ftr-331	410	32	of	of	ADP
ftr-331	410	33	human	human	ADJ
ftr-331	410	34	rights	right	NOUN
ftr-331	410	35	organizations	organization	NOUN
ftr-331	410	36	(	(	PUNCT
ftr-331	410	37	note	note	VERB
ftr-331	410	38	that	that	DET
ftr-331	410	39	schedule	schedule	NOUN
ftr-331	410	40	f	f	PROPN
ftr-331	410	41	of	of	ADP
ftr-331	410	42	the	the	DET
ftr-331	410	43	new	new	ADJ
ftr-331	410	44	form	form	NOUN
ftr-331	410	45	990	990	NUM
ftr-331	410	46	was	be	AUX
ftr-331	410	47	revised	revise	VERB
ftr-331	410	48	to	to	PART
ftr-331	410	49	address	address	VERB
ftr-331	410	50	this	this	DET
ftr-331	410	51	concern	concern	NOUN
ftr-331	410	52	)	)	PUNCT
ftr-331	410	53	.	.	PUNCT
ftr-331	411	1	public	public	ADJ
ftr-331	411	2	disclosure	disclosure	NOUN
ftr-331	411	3	of	of	ADP
ftr-331	411	4	membership	membership	NOUN
ftr-331	411	5	lists	list	NOUN
ftr-331	411	6	also	also	ADV
ftr-331	411	7	can	can	AUX
ftr-331	411	8	be	be	AUX
ftr-331	411	9	sensitive	sensitive	ADJ
ftr-331	411	10	,	,	PUNCT
ftr-331	411	11	particularly	particularly	ADV
ftr-331	411	12	for	for	ADP
ftr-331	411	13	groups	group	NOUN
ftr-331	411	14	advocating	advocate	VERB
ftr-331	411	15	on	on	ADP
ftr-331	411	16	socially	socially	ADV
ftr-331	411	17	contentious	contentious	ADJ
ftr-331	411	18	issues	issue	NOUN
ftr-331	411	19	;	;	PUNCT
ftr-331	411	20	usually	usually	ADV
ftr-331	411	21	,	,	PUNCT
ftr-331	411	22	membership	membership	NOUN
ftr-331	411	23	lists	list	NOUN
ftr-331	411	24	are	be	AUX
ftr-331	411	25	not	not	PART
ftr-331	411	26	even	even	ADV
ftr-331	411	27	required	require	VERB
ftr-331	411	28	to	to	PART
ftr-331	411	29	be	be	AUX
ftr-331	411	30	filed	file	VERB
ftr-331	411	31	with	with	ADP
ftr-331	411	32	regulators	regulator	NOUN
ftr-331	411	33	.	.	PUNCT
ftr-331	412	1	churches	church	NOUN
ftr-331	412	2	receive	receive	VERB
ftr-331	412	3	special	special	ADJ
ftr-331	412	4	protection	protection	NOUN
ftr-331	412	5	by	by	ADP
ftr-331	412	6	their	their	PRON
ftr-331	412	7	exclusion	exclusion	NOUN
ftr-331	412	8	from	from	ADP
ftr-331	412	9	the	the	DET
ftr-331	412	10	requirement	requirement	NOUN
ftr-331	412	11	to	to	PART
ftr-331	412	12	file	file	VERB
ftr-331	412	13	an	an	DET
ftr-331	412	14	application	application	NOUN
ftr-331	412	15	for	for	ADP
ftr-331	412	16	recognition	recognition	NOUN
ftr-331	412	17	of	of	ADP
ftr-331	412	18	federal	federal	ADJ
ftr-331	412	19	tax	tax	NOUN
ftr-331	412	20	exemption	exemption	NOUN
ftr-331	412	21	and	and	CCONJ
ftr-331	412	22	forms	form	VERB
ftr-331	412	23	990.71	990.71	NUM
ftr-331	412	24	the	the	DET
ftr-331	412	25	identity	identity	NOUN
ftr-331	412	26	of	of	ADP
ftr-331	412	27	donors	donor	NOUN
ftr-331	412	28	is	be	AUX
ftr-331	412	29	an	an	DET
ftr-331	412	30	area	area	NOUN
ftr-331	412	31	of	of	ADP
ftr-331	412	32	particular	particular	ADJ
ftr-331	412	33	focus	focus	NOUN
ftr-331	412	34	.	.	PUNCT
ftr-331	413	1	the	the	DET
ftr-331	413	2	names	name	NOUN
ftr-331	413	3	of	of	ADP
ftr-331	413	4	contributors	contributor	NOUN
ftr-331	413	5	to	to	ADP
ftr-331	413	6	private	private	ADJ
ftr-331	413	7	foundations	foundation	NOUN
ftr-331	413	8	are	be	AUX
ftr-331	413	9	not	not	PART
ftr-331	413	10	redacted	redact	VERB
ftr-331	413	11	from	from	ADP
ftr-331	413	12	the	the	DET
ftr-331	413	13	form	form	NOUN
ftr-331	413	14	990	990	NUM
ftr-331	413	15	-	-	PUNCT
ftr-331	413	16	pf	pf	NOUN
ftr-331	413	17	,	,	PUNCT
ftr-331	413	18	which	which	PRON
ftr-331	413	19	is	be	AUX
ftr-331	413	20	required	require	VERB
ftr-331	413	21	to	to	PART
ftr-331	413	22	be	be	AUX
ftr-331	413	23	made	make	VERB
ftr-331	413	24	publicly	publicly	ADV
ftr-331	413	25	available	available	ADJ
ftr-331	413	26	in	in	ADP
ftr-331	413	27	full	full	ADJ
ftr-331	413	28	.	.	PUNCT
ftr-331	414	1	donors	donor	NOUN
ftr-331	414	2	to	to	PART
ftr-331	414	3	statereferred	statereferre	VERB
ftr-331	414	4	to	to	ADP
ftr-331	414	5	as	as	ADP
ftr-331	414	6	the	the	DET
ftr-331	414	7	"	"	PUNCT
ftr-331	414	8	ten	ten	NUM
ftr-331	414	9	deadly	deadly	ADJ
ftr-331	414	10	sins	sin	NOUN
ftr-331	414	11	,	,	PUNCT
ftr-331	414	12	"	"	PUNCT
ftr-331	414	13	requiring	require	VERB
ftr-331	414	14	termination	termination	NOUN
ftr-331	414	15	of	of	ADP
ftr-331	414	16	irs	irs	PROPN
ftr-331	414	17	exmployment	exmployment	NOUN
ftr-331	414	18	)	)	PUNCT
ftr-331	414	19	,	,	PUNCT
ftr-331	414	20	112	112	NUM
ftr-331	414	21	stat	stat	NOUN
ftr-331	414	22	.	.	PUNCT
ftr-331	415	1	685	685	NUM
ftr-331	415	2	(	(	PUNCT
ftr-331	415	3	1998	1998	NUM
ftr-331	415	4	)	)	PUNCT
ftr-331	415	5	.	.	PUNCT
ftr-331	416	1	70	70	X
ftr-331	416	2	.	.	X
ftr-331	416	3	see	see	VERB
ftr-331	416	4	generally	generally	ADV
ftr-331	416	5	i.r.c	i.r.c	NOUN
ftr-331	416	6	.	.	PUNCT
ftr-331	417	1	§	§	PROPN
ftr-331	417	2	6104	6104	NUM
ftr-331	417	3	.	.	PUNCT
ftr-331	418	1	71	71	NUM
ftr-331	418	2	.	.	PUNCT
ftr-331	419	1	however	however	ADV
ftr-331	419	2	,	,	PUNCT
ftr-331	419	3	a	a	DET
ftr-331	419	4	2011	2011	NUM
ftr-331	419	5	staff	staff	NOUN
ftr-331	419	6	memorandum	memorandum	NOUN
ftr-331	419	7	to	to	ADP
ftr-331	419	8	senator	senator	NOUN
ftr-331	419	9	(	(	PUNCT
ftr-331	419	10	and	and	CCONJ
ftr-331	419	11	ranking	ranking	ADJ
ftr-331	419	12	member	member	NOUN
ftr-331	419	13	)	)	PUNCT
ftr-331	419	14	of	of	ADP
ftr-331	419	15	the	the	DET
ftr-331	419	16	senate	senate	PROPN
ftr-331	419	17	finance	finance	PROPN
ftr-331	419	18	committee	committee	PROPN
ftr-331	419	19	)	)	PUNCT
ftr-331	419	20	charles	charles	PROPN
ftr-331	419	21	grassley	grassley	PROPN
ftr-331	419	22	discussed	discuss	VERB
ftr-331	419	23	possible	possible	ADJ
ftr-331	419	24	modification	modification	NOUN
ftr-331	419	25	of	of	ADP
ftr-331	419	26	this	this	DET
ftr-331	419	27	special	special	ADJ
ftr-331	419	28	treatment	treatment	NOUN
ftr-331	419	29	of	of	ADP
ftr-331	419	30	churches	church	NOUN
ftr-331	419	31	.	.	PUNCT
ftr-331	420	1	see	see	VERB
ftr-331	420	2	infra	infra	NOUN
ftr-331	420	3	part	part	NOUN
ftr-331	420	4	iv.e	iv.e	NOUN
ftr-331	420	5	.	.	PUNCT
ftr-331	421	1	[	[	X
ftr-331	421	2	vol	vol	NOUN
ftr-331	421	3	.	.	PUNCT
ftr-331	422	1	12:4204	12:4204	NUM
ftr-331	422	2	charity	charity	NOUN
ftr-331	422	3	governance	governance	NOUN
ftr-331	422	4	related	relate	VERB
ftr-331	422	5	nonprofit	nonprofit	ADJ
ftr-331	422	6	institutions	institution	NOUN
ftr-331	422	7	,	,	PUNCT
ftr-331	422	8	such	such	ADJ
ftr-331	422	9	as	as	ADP
ftr-331	422	10	alumni	alumnus	NOUN
ftr-331	422	11	-	-	PUNCT
ftr-331	422	12	created	create	VERB
ftr-331	422	13	foundations	foundation	NOUN
ftr-331	422	14	affiliated	affiliate	VERB
ftr-331	422	15	with	with	ADP
ftr-331	422	16	state	state	NOUN
ftr-331	422	17	universities	university	NOUN
ftr-331	422	18	,	,	PUNCT
ftr-331	422	19	are	be	AUX
ftr-331	422	20	often	often	ADV
ftr-331	422	21	unprotected	unprotected	ADJ
ftr-331	422	22	as	as	ADP
ftr-331	422	23	well.72	well.72	NOUN
ftr-331	422	24	by	by	ADP
ftr-331	422	25	contrast	contrast	NOUN
ftr-331	422	26	,	,	PUNCT
ftr-331	422	27	congress	congress	PROPN
ftr-331	422	28	exempts	exempt	VERB
ftr-331	422	29	from	from	ADP
ftr-331	422	30	public	public	ADJ
ftr-331	422	31	disclosure	disclosure	NOUN
ftr-331	422	32	the	the	DET
ftr-331	422	33	names	name	NOUN
ftr-331	422	34	of	of	ADP
ftr-331	422	35	donors	donor	NOUN
ftr-331	422	36	reported	report	VERB
ftr-331	422	37	on	on	ADP
ftr-331	422	38	the	the	DET
ftr-331	422	39	list	list	NOUN
ftr-331	422	40	of	of	ADP
ftr-331	422	41	major	major	ADJ
ftr-331	422	42	donors	donor	NOUN
ftr-331	422	43	(	(	PUNCT
ftr-331	422	44	schedule	schedule	NOUN
ftr-331	422	45	b	b	NOUN
ftr-331	422	46	)	)	PUNCT
ftr-331	422	47	to	to	ADP
ftr-331	422	48	the	the	DET
ftr-331	422	49	form	form	NOUN
ftr-331	422	50	990	990	NUM
ftr-331	422	51	filed	file	VERB
ftr-331	422	52	with	with	ADP
ftr-331	422	53	the	the	DET
ftr-331	422	54	irs	irs	PROPN
ftr-331	422	55	by	by	ADP
ftr-331	422	56	exempt	exempt	ADJ
ftr-331	422	57	organizations	organization	NOUN
ftr-331	422	58	other	other	ADJ
ftr-331	422	59	than	than	ADP
ftr-331	422	60	private	private	ADJ
ftr-331	422	61	foundations	foundation	NOUN
ftr-331	422	62	.	.	PUNCT
ftr-331	423	1	as	as	ADP
ftr-331	423	2	one	one	NUM
ftr-331	423	3	result	result	NOUN
ftr-331	423	4	,	,	PUNCT
ftr-331	423	5	only	only	ADV
ftr-331	423	6	the	the	DET
ftr-331	423	7	irs	irs	PROPN
ftr-331	423	8	can	can	AUX
ftr-331	423	9	fully	fully	ADV
ftr-331	423	10	review	review	VERB
ftr-331	423	11	a	a	DET
ftr-331	423	12	charity	charity	NOUN
ftr-331	423	13	's	's	PART
ftr-331	423	14	claim	claim	NOUN
ftr-331	423	15	to	to	PART
ftr-331	423	16	be	be	AUX
ftr-331	423	17	publicly	publicly	ADV
ftr-331	423	18	supported	support	VERB
ftr-331	423	19	,	,	PUNCT
ftr-331	423	20	and	and	CCONJ
ftr-331	423	21	thus	thus	ADV
ftr-331	423	22	not	not	PART
ftr-331	423	23	a	a	DET
ftr-331	423	24	private	private	ADJ
ftr-331	423	25	foundation.7	foundation.7	PRON
ftr-331	423	26	3	3	NUM
ftr-331	423	27	b.	b.	NOUN
ftr-331	423	28	what	what	PRON
ftr-331	423	29	filings	filing	NOUN
ftr-331	423	30	are	be	AUX
ftr-331	423	31	subject	subject	ADJ
ftr-331	423	32	to	to	ADP
ftr-331	423	33	public	public	ADJ
ftr-331	423	34	disclosure	disclosure	NOUN
ftr-331	423	35	?	?	PUNCT
ftr-331	424	1	the	the	DET
ftr-331	424	2	states	state	NOUN
ftr-331	424	3	typically	typically	ADV
ftr-331	424	4	make	make	VERB
ftr-331	424	5	available	available	ADJ
ftr-331	424	6	often	often	ADV
ftr-331	424	7	online	online	ADJ
ftr-331	424	8	corporate	corporate	ADJ
ftr-331	424	9	annual	annual	ADJ
ftr-331	424	10	reports	report	NOUN
ftr-331	424	11	filed	file	VERB
ftr-331	424	12	with	with	ADP
ftr-331	424	13	the	the	DET
ftr-331	424	14	secretary	secretary	PROPN
ftr-331	424	15	of	of	ADP
ftr-331	424	16	state	state	NOUN
ftr-331	424	17	,	,	PUNCT
ftr-331	424	18	and	and	CCONJ
ftr-331	424	19	annual	annual	ADJ
ftr-331	424	20	reports	report	NOUN
ftr-331	424	21	filed	file	VERB
ftr-331	424	22	with	with	ADP
ftr-331	424	23	the	the	DET
ftr-331	424	24	attorney	attorney	NOUN
ftr-331	424	25	general	general	NOUN
ftr-331	424	26	in	in	ADP
ftr-331	424	27	those	those	DET
ftr-331	424	28	states	state	NOUN
ftr-331	424	29	rejuiring	rejuire	VERB
ftr-331	424	30	reports	report	NOUN
ftr-331	424	31	,	,	PUNCT
ftr-331	424	32	generally	generally	ADV
ftr-331	424	33	from	from	ADP
ftr-331	424	34	those	those	PRON
ftr-331	424	35	who	who	PRON
ftr-331	424	36	solicit	solicit	VERB
ftr-331	424	37	charitable	charitable	ADJ
ftr-331	424	38	contributions	contribution	NOUN
ftr-331	424	39	.	.	PUNCT
ftr-331	425	1	confidential	confidential	ADJ
ftr-331	425	2	information	information	NOUN
ftr-331	425	3	can	can	AUX
ftr-331	425	4	be	be	AUX
ftr-331	425	5	protected	protect	VERB
ftr-331	425	6	from	from	ADP
ftr-331	425	7	public	public	ADJ
ftr-331	425	8	disclosure	disclosure	NOUN
ftr-331	425	9	.	.	PUNCT
ftr-331	426	1	uniquely	uniquely	ADV
ftr-331	426	2	,	,	PUNCT
ftr-331	426	3	as	as	ADV
ftr-331	426	4	far	far	ADV
ftr-331	426	5	as	as	SCONJ
ftr-331	426	6	i	i	PRON
ftr-331	426	7	know	know	VERB
ftr-331	426	8	,	,	PUNCT
ftr-331	426	9	new	new	PROPN
ftr-331	426	10	jersey	jersey	PROPN
ftr-331	426	11	requires	require	VERB
ftr-331	426	12	that	that	SCONJ
ftr-331	426	13	the	the	DET
ftr-331	426	14	audit	audit	NOUN
ftr-331	426	15	submitted	submit	VERB
ftr-331	426	16	to	to	ADP
ftr-331	426	17	the	the	DET
ftr-331	426	18	attorney	attorney	NOUN
ftr-331	426	19	general	general	NOUN
ftr-331	426	20	be	be	AUX
ftr-331	426	21	accompanied	accompany	VERB
ftr-331	426	22	by	by	ADP
ftr-331	426	23	the	the	DET
ftr-331	426	24	auditor	auditor	NOUN
ftr-331	426	25	's	's	PART
ftr-331	426	26	management	management	NOUN
ftr-331	426	27	letter	letter	NOUN
ftr-331	426	28	,	,	PUNCT
ftr-331	426	29	if	if	SCONJ
ftr-331	426	30	one	one	PRON
ftr-331	426	31	was	be	AUX
ftr-331	426	32	prepared	prepare	VERB
ftr-331	426	33	,	,	PUNCT
ftr-331	426	34	although	although	SCONJ
ftr-331	426	35	the	the	DET
ftr-331	426	36	management	management	NOUN
ftr-331	426	37	letter	letter	NOUN
ftr-331	426	38	will	will	AUX
ftr-331	426	39	not	not	PART
ftr-331	426	40	be	be	AUX
ftr-331	426	41	released	release	VERB
ftr-331	426	42	to	to	ADP
ftr-331	426	43	the	the	DET
ftr-331	426	44	general	general	ADJ
ftr-331	426	45	public	public	NOUN
ftr-331	426	46	.	.	PUNCT
ftr-331	427	1	material	material	NOUN
ftr-331	427	2	supplied	supply	VERB
ftr-331	427	3	in	in	ADP
ftr-331	427	4	the	the	DET
ftr-331	427	5	course	course	NOUN
ftr-331	427	6	of	of	ADP
ftr-331	427	7	,	,	PUNCT
ftr-331	427	8	or	or	CCONJ
ftr-331	427	9	subsequent	subsequent	ADJ
ftr-331	427	10	to	to	ADP
ftr-331	427	11	,	,	PUNCT
ftr-331	427	12	a	a	DET
ftr-331	427	13	state	state	NOUN
ftr-331	427	14	investigation	investigation	NOUN
ftr-331	427	15	remains	remain	VERB
ftr-331	427	16	confidential	confidential	ADJ
ftr-331	427	17	except	except	SCONJ
ftr-331	427	18	as	as	SCONJ
ftr-331	427	19	might	might	AUX
ftr-331	427	20	be	be	AUX
ftr-331	427	21	required	require	VERB
ftr-331	427	22	under	under	ADP
ftr-331	427	23	a	a	DET
ftr-331	427	24	state	state	NOUN
ftr-331	427	25	freedom	freedom	NOUN
ftr-331	427	26	of	of	ADP
ftr-331	427	27	information	information	NOUN
ftr-331	427	28	law	law	NOUN
ftr-331	427	29	.	.	PUNCT
ftr-331	428	1	specifically	specifically	ADV
ftr-331	428	2	,	,	PUNCT
ftr-331	428	3	sections	section	NOUN
ftr-331	428	4	6104	6104	NUM
ftr-331	428	5	and	and	CCONJ
ftr-331	428	6	6110	6110	NUM
ftr-331	428	7	provide	provide	VERB
ftr-331	428	8	for	for	ADP
ftr-331	428	9	disclosing	disclose	VERB
ftr-331	428	10	applications	application	NOUN
ftr-331	428	11	for	for	ADP
ftr-331	428	12	tax	tax	NOUN
ftr-331	428	13	exemption	exemption	NOUN
ftr-331	428	14	,	,	PUNCT
ftr-331	428	15	including	include	VERB
ftr-331	428	16	supporting	support	VERB
ftr-331	428	17	documents	document	NOUN
ftr-331	428	18	,	,	PUNCT
ftr-331	428	19	and	and	CCONJ
ftr-331	428	20	determination	determination	NOUN
ftr-331	428	21	letters	letter	NOUN
ftr-331	428	22	and	and	CCONJ
ftr-331	428	23	rulings	ruling	NOUN
ftr-331	428	24	.	.	PUNCT
ftr-331	429	1	all	all	PRON
ftr-331	429	2	of	of	ADP
ftr-331	429	3	these	these	DET
ftr-331	429	4	items	item	NOUN
ftr-331	429	5	are	be	AUX
ftr-331	429	6	available	available	ADJ
ftr-331	429	7	from	from	ADP
ftr-331	429	8	the	the	DET
ftr-331	429	9	irs	irs	PROPN
ftr-331	429	10	upon	upon	SCONJ
ftr-331	429	11	request	request	NOUN
ftr-331	429	12	.	.	PUNCT
ftr-331	430	1	moreover	moreover	ADV
ftr-331	430	2	,	,	PUNCT
ftr-331	430	3	the	the	DET
ftr-331	430	4	organization	organization	NOUN
ftr-331	430	5	must	must	AUX
ftr-331	430	6	make	make	VERB
ftr-331	430	7	its	its	PRON
ftr-331	430	8	exemption	exemption	NOUN
ftr-331	430	9	application	application	NOUN
ftr-331	430	10	,	,	PUNCT
ftr-331	430	11	supporting	support	VERB
ftr-331	430	12	documents	document	NOUN
ftr-331	430	13	,	,	PUNCT
ftr-331	430	14	and	and	CCONJ
ftr-331	430	15	determination	determination	NOUN
ftr-331	430	16	letter	letter	NOUN
ftr-331	430	17	or	or	CCONJ
ftr-331	430	18	ruling	rule	VERB
ftr-331	430	19	available	available	ADJ
ftr-331	430	20	for	for	ADP
ftr-331	430	21	public	public	ADJ
ftr-331	430	22	inspection	inspection	NOUN
ftr-331	430	23	without	without	ADP
ftr-331	430	24	charge	charge	NOUN
ftr-331	430	25	.	.	PUNCT
ftr-331	431	1	separately	separately	ADV
ftr-331	431	2	,	,	PUNCT
ftr-331	431	3	the	the	DET
ftr-331	431	4	law	law	NOUN
ftr-331	431	5	72	72	NUM
ftr-331	431	6	.	.	PUNCT
ftr-331	432	1	see	see	VERB
ftr-331	432	2	brody	brody	PROPN
ftr-331	432	3	&	&	CCONJ
ftr-331	432	4	tyler	tyler	PROPN
ftr-331	432	5	,	,	PUNCT
ftr-331	432	6	philanthropy	philanthropy	NOUN
ftr-331	432	7	,	,	PUNCT
ftr-331	432	8	supra	supra	ADJ
ftr-331	432	9	note	note	NOUN
ftr-331	432	10	24	24	NUM
ftr-331	432	11	,	,	PUNCT
ftr-331	432	12	at	at	ADP
ftr-331	432	13	597	597	NUM
ftr-331	432	14	nn.61	nn.61	NOUN
ftr-331	432	15	&	&	CCONJ
ftr-331	432	16	62	62	NUM
ftr-331	432	17	and	and	CCONJ
ftr-331	432	18	accompanying	accompany	VERB
ftr-331	432	19	text	text	NOUN
ftr-331	432	20	.	.	PUNCT
ftr-331	433	1	73	73	NUM
ftr-331	433	2	.	.	PUNCT
ftr-331	434	1	under	under	ADP
ftr-331	434	2	federal	federal	ADJ
ftr-331	434	3	election	election	NOUN
ftr-331	434	4	laws	law	NOUN
ftr-331	434	5	,	,	PUNCT
ftr-331	434	6	because	because	SCONJ
ftr-331	434	7	of	of	ADP
ftr-331	434	8	the	the	DET
ftr-331	434	9	enhanced	enhanced	ADJ
ftr-331	434	10	public	public	ADJ
ftr-331	434	11	interest	interest	NOUN
ftr-331	434	12	in	in	ADP
ftr-331	434	13	open	open	ADJ
ftr-331	434	14	and	and	CCONJ
ftr-331	434	15	fair	fair	ADJ
ftr-331	434	16	elections	election	NOUN
ftr-331	434	17	,	,	PUNCT
ftr-331	434	18	generally	generally	ADV
ftr-331	434	19	all	all	PRON
ftr-331	434	20	but	but	SCONJ
ftr-331	434	21	the	the	DET
ftr-331	434	22	smallest	small	ADJ
ftr-331	434	23	donors	donor	NOUN
ftr-331	434	24	and	and	CCONJ
ftr-331	434	25	amounts	amount	NOUN
ftr-331	434	26	contributed	contribute	VERB
ftr-331	434	27	to	to	ADP
ftr-331	434	28	federal	federal	ADJ
ftr-331	434	29	political	political	ADJ
ftr-331	434	30	campaigns	campaign	NOUN
ftr-331	434	31	must	must	AUX
ftr-331	434	32	be	be	AUX
ftr-331	434	33	identified	identify	VERB
ftr-331	434	34	(	(	PUNCT
ftr-331	434	35	some	some	DET
ftr-331	434	36	states	state	NOUN
ftr-331	434	37	have	have	AUX
ftr-331	434	38	similar	similar	ADJ
ftr-331	434	39	"	"	PUNCT
ftr-331	434	40	clean	clean	ADJ
ftr-331	434	41	government	government	NOUN
ftr-331	434	42	"	"	PUNCT
ftr-331	434	43	rules	rule	NOUN
ftr-331	434	44	)	)	PUNCT
ftr-331	434	45	;	;	PUNCT
ftr-331	434	46	this	this	DET
ftr-331	434	47	result	result	NOUN
ftr-331	434	48	leads	lead	VERB
ftr-331	434	49	some	some	DET
ftr-331	434	50	strategists	strategist	NOUN
ftr-331	434	51	to	to	PART
ftr-331	434	52	advise	advise	VERB
ftr-331	434	53	conducting	conduct	VERB
ftr-331	434	54	issue	issue	NOUN
ftr-331	434	55	-	-	PUNCT
ftr-331	434	56	related	relate	VERB
ftr-331	434	57	advocacy	advocacy	NOUN
ftr-331	434	58	through	through	ADP
ftr-331	434	59	section	section	NOUN
ftr-331	434	60	501(c)(4	501(c)(4	NUM
ftr-331	434	61	)	)	PUNCT
ftr-331	434	62	organizations	organization	NOUN
ftr-331	434	63	.	.	PUNCT
ftr-331	435	1	issues	issue	NOUN
ftr-331	435	2	relating	relate	VERB
ftr-331	435	3	to	to	ADP
ftr-331	435	4	political	political	ADJ
ftr-331	435	5	activity	activity	NOUN
ftr-331	435	6	and	and	CCONJ
ftr-331	435	7	election	election	NOUN
ftr-331	435	8	law	law	NOUN
ftr-331	435	9	and	and	CCONJ
ftr-331	435	10	regulation	regulation	NOUN
ftr-331	435	11	,	,	PUNCT
ftr-331	435	12	including	include	VERB
ftr-331	435	13	tax	tax	NOUN
ftr-331	435	14	-	-	PUNCT
ftr-331	435	15	law	law	NOUN
ftr-331	435	16	rules	rule	NOUN
ftr-331	435	17	and	and	CCONJ
ftr-331	435	18	filing	filing	NOUN
ftr-331	435	19	requirements	requirement	NOUN
ftr-331	435	20	,	,	PUNCT
ftr-331	435	21	are	be	AUX
ftr-331	435	22	generally	generally	ADV
ftr-331	435	23	beyond	beyond	ADP
ftr-331	435	24	the	the	DET
ftr-331	435	25	scope	scope	NOUN
ftr-331	435	26	of	of	ADP
ftr-331	435	27	this	this	DET
ftr-331	435	28	article	article	NOUN
ftr-331	435	29	.	.	PUNCT
ftr-331	436	1	74	74	NUM
ftr-331	436	2	.	.	PUNCT
ftr-331	437	1	see	see	VERB
ftr-331	437	2	supra	supra	PROPN
ftr-331	437	3	part	part	PROPN
ftr-331	437	4	iii	iii	PROPN
ftr-331	437	5	.	.	PUNCT
ftr-331	438	1	the	the	DET
ftr-331	438	2	states	state	NOUN
ftr-331	438	3	typically	typically	ADV
ftr-331	438	4	make	make	VERB
ftr-331	438	5	available	available	ADJ
ftr-331	438	6	often	often	ADV
ftr-331	438	7	online	online	ADJ
ftr-331	438	8	corporate	corporate	ADJ
ftr-331	438	9	annual	annual	ADJ
ftr-331	438	10	reports	report	NOUN
ftr-331	438	11	filed	file	VERB
ftr-331	438	12	with	with	ADP
ftr-331	438	13	the	the	DET
ftr-331	438	14	secretary	secretary	PROPN
ftr-331	438	15	of	of	ADP
ftr-331	438	16	state	state	NOUN
ftr-331	438	17	,	,	PUNCT
ftr-331	438	18	and	and	CCONJ
ftr-331	438	19	annual	annual	ADJ
ftr-331	438	20	reports	report	NOUN
ftr-331	438	21	filed	file	VERB
ftr-331	438	22	with	with	ADP
ftr-331	438	23	the	the	DET
ftr-331	438	24	attorney	attorney	NOUN
ftr-331	438	25	general	general	NOUN
ftr-331	438	26	in	in	ADP
ftr-331	438	27	those	those	DET
ftr-331	438	28	states	state	NOUN
ftr-331	438	29	requiring	require	VERB
ftr-331	438	30	reports	report	NOUN
ftr-331	438	31	,	,	PUNCT
ftr-331	438	32	generally	generally	ADV
ftr-331	438	33	from	from	ADP
ftr-331	438	34	those	those	PRON
ftr-331	438	35	who	who	PRON
ftr-331	438	36	solicit	solicit	VERB
ftr-331	438	37	charitable	charitable	ADJ
ftr-331	438	38	contributions	contribution	NOUN
ftr-331	438	39	.	.	PUNCT
ftr-331	439	1	75	75	NUM
ftr-331	439	2	.	.	PUNCT
ftr-331	440	1	n.j	n.j	PROPN
ftr-331	440	2	.	.	PROPN
ftr-331	440	3	rev	rev	PROPN
ftr-331	440	4	.	.	PROPN
ftr-331	440	5	stat	stat	PROPN
ftr-331	440	6	.	.	PUNCT
ftr-331	441	1	§	§	PROPN
ftr-331	441	2	45:17a-24(f	45:17a-24(f	PROPN
ftr-331	441	3	)	)	PUNCT
ftr-331	441	4	(	(	PUNCT
ftr-331	441	5	2011	2011	NUM
ftr-331	441	6	)	)	PUNCT
ftr-331	441	7	.	.	PUNCT
ftr-331	442	1	76	76	NUM
ftr-331	442	2	.	.	PUNCT
ftr-331	442	3	i.r.c	i.r.c	NOUN
ftr-331	442	4	.	.	PUNCT
ftr-331	443	1	§	§	PROPN
ftr-331	443	2	§	§	PROPN
ftr-331	443	3	6104	6104	NUM
ftr-331	443	4	,	,	PUNCT
ftr-331	443	5	6110	6110	NUM
ftr-331	443	6	.	.	PUNCT
ftr-331	444	1	77	77	NUM
ftr-331	444	2	.	.	PUNCT
ftr-331	445	1	see	see	VERB
ftr-331	445	2	regulations	regulation	NOUN
ftr-331	445	3	promulgated	promulgate	VERB
ftr-331	445	4	under	under	ADP
ftr-331	445	5	i.r.c	i.r.c	NOUN
ftr-331	445	6	.	.	PUNCT
ftr-331	446	1	§	§	PROPN
ftr-331	446	2	§	§	PROPN
ftr-331	446	3	6104	6104	NUM
ftr-331	446	4	,	,	PUNCT
ftr-331	446	5	6110	6110	NUM
ftr-331	446	6	.	.	PUNCT
ftr-331	447	1	78	78	NUM
ftr-331	447	2	.	.	PUNCT
ftr-331	448	1	i	i	PRON
ftr-331	448	2	d.	d.	PROPN
ftr-331	448	3	2012	2012	NUM
ftr-331	448	4	]	]	PUNCT
ftr-331	448	5	205	205	NUM
ftr-331	448	6	florida	florida	PROPN
ftr-331	448	7	tax	tax	NOUN
ftr-331	448	8	review	review	NOUN
ftr-331	448	9	obligates	obligate	VERB
ftr-331	448	10	a	a	DET
ftr-331	448	11	charity	charity	NOUN
ftr-331	448	12	to	to	PART
ftr-331	448	13	produce	produce	VERB
ftr-331	448	14	any	any	PRON
ftr-331	448	15	of	of	ADP
ftr-331	448	16	its	its	PRON
ftr-331	448	17	last	last	ADJ
ftr-331	448	18	three	three	NUM
ftr-331	448	19	tax	tax	NOUN
ftr-331	448	20	returns	return	NOUN
ftr-331	448	21	upon	upon	SCONJ
ftr-331	448	22	request.79	request.79	NOUN
ftr-331	448	23	posting	post	VERB
ftr-331	448	24	the	the	DET
ftr-331	448	25	form	form	NOUN
ftr-331	448	26	990	990	NUM
ftr-331	448	27	on	on	ADP
ftr-331	448	28	the	the	DET
ftr-331	448	29	charity	charity	NOUN
ftr-331	448	30	's	's	PART
ftr-331	448	31	website	website	NOUN
ftr-331	448	32	satisfies	satisfy	VERB
ftr-331	448	33	this	this	DET
ftr-331	448	34	obligation	obligation	NOUN
ftr-331	448	35	but	but	CCONJ
ftr-331	448	36	the	the	DET
ftr-331	448	37	posted	post	VERB
ftr-331	448	38	return	return	NOUN
ftr-331	448	39	must	must	AUX
ftr-331	448	40	be	be	AUX
ftr-331	448	41	complete	complete	ADJ
ftr-331	448	42	.	.	PUNCT
ftr-331	449	1	evidently	evidently	ADV
ftr-331	449	2	,	,	PUNCT
ftr-331	449	3	the	the	DET
ftr-331	449	4	salaries	salary	NOUN
ftr-331	449	5	and	and	CCONJ
ftr-331	449	6	other	other	ADJ
ftr-331	449	7	compensation	compensation	NOUN
ftr-331	449	8	paid	pay	VERB
ftr-331	449	9	to	to	ADP
ftr-331	449	10	the	the	DET
ftr-331	449	11	top	top	ADJ
ftr-331	449	12	executives	executive	NOUN
ftr-331	449	13	and	and	CCONJ
ftr-331	449	14	independent	independent	ADJ
ftr-331	449	15	contractors	contractor	NOUN
ftr-331	449	16	are	be	AUX
ftr-331	449	17	of	of	ADP
ftr-331	449	18	greatest	great	ADJ
ftr-331	449	19	interest	interest	NOUN
ftr-331	449	20	to	to	ADP
ftr-331	449	21	the	the	DET
ftr-331	449	22	press	press	NOUN
ftr-331	449	23	,	,	PUNCT
ftr-331	449	24	the	the	DET
ftr-331	449	25	public	public	ADJ
ftr-331	449	26	,	,	PUNCT
ftr-331	449	27	competitors	competitor	NOUN
ftr-331	449	28	,	,	PUNCT
ftr-331	449	29	and	and	CCONJ
ftr-331	449	30	even	even	ADV
ftr-331	449	31	other	other	ADJ
ftr-331	449	32	workers	worker	NOUN
ftr-331	449	33	in	in	ADP
ftr-331	449	34	the	the	DET
ftr-331	449	35	organization	organization	NOUN
ftr-331	449	36	,	,	PUNCT
ftr-331	449	37	and	and	CCONJ
ftr-331	449	38	a	a	DET
ftr-331	449	39	return	return	NOUN
ftr-331	449	40	rovided	rovide	VERB
ftr-331	449	41	without	without	ADP
ftr-331	449	42	this	this	DET
ftr-331	449	43	information	information	NOUN
ftr-331	449	44	does	do	AUX
ftr-331	449	45	not	not	PART
ftr-331	449	46	satisfy	satisfy	VERB
ftr-331	449	47	the	the	DET
ftr-331	449	48	disclosure	disclosure	NOUN
ftr-331	449	49	obligation	obligation	NOUN
ftr-331	449	50	.	.	PUNCT
ftr-331	450	1	even	even	ADV
ftr-331	450	2	though	though	SCONJ
ftr-331	450	3	the	the	DET
ftr-331	450	4	filings	filing	NOUN
ftr-331	450	5	with	with	ADP
ftr-331	450	6	the	the	DET
ftr-331	450	7	irs	irs	PROPN
ftr-331	450	8	are	be	AUX
ftr-331	450	9	available	available	ADJ
ftr-331	450	10	from	from	ADP
ftr-331	450	11	the	the	DET
ftr-331	450	12	regulator	regulator	NOUN
ftr-331	450	13	(	(	PUNCT
ftr-331	450	14	the	the	DET
ftr-331	450	15	same	same	ADJ
ftr-331	450	16	is	be	AUX
ftr-331	450	17	true	true	ADJ
ftr-331	450	18	for	for	ADP
ftr-331	450	19	some	some	PRON
ftr-331	450	20	of	of	ADP
ftr-331	450	21	the	the	DET
ftr-331	450	22	states	state	NOUN
ftr-331	450	23	)	)	PUNCT
ftr-331	450	24	,	,	PUNCT
ftr-331	450	25	private	private	ADJ
ftr-331	450	26	groups	group	NOUN
ftr-331	450	27	have	have	AUX
ftr-331	450	28	revolutionized	revolutionize	VERB
ftr-331	450	29	charity	charity	NOUN
ftr-331	450	30	transparency	transparency	NOUN
ftr-331	450	31	.	.	PUNCT
ftr-331	451	1	the	the	DET
ftr-331	451	2	searchable	searchable	ADJ
ftr-331	451	3	databases	database	NOUN
ftr-331	451	4	on	on	ADP
ftr-331	451	5	guidestar	guidestar	NOUN
ftr-331	451	6	and	and	CCONJ
ftr-331	451	7	the	the	DET
ftr-331	451	8	national	national	ADJ
ftr-331	451	9	center	center	NOUN
ftr-331	451	10	for	for	ADP
ftr-331	451	11	charitable	charitable	ADJ
ftr-331	451	12	statistics	statistic	NOUN
ftr-331	451	13	at	at	ADP
ftr-331	451	14	the	the	DET
ftr-331	451	15	urban	urban	PROPN
ftr-331	451	16	institute	institute	NOUN
ftr-331	451	17	themselves	themselves	PRON
ftr-331	451	18	privately	privately	ADV
ftr-331	451	19	funded	fund	VERB
ftr-331	451	20	charities	charity	NOUN
ftr-331	451	21	that	that	PRON
ftr-331	451	22	work	work	VERB
ftr-331	451	23	with	with	ADP
ftr-331	451	24	each	each	DET
ftr-331	451	25	other	other	ADJ
ftr-331	451	26	and	and	CCONJ
ftr-331	451	27	with	with	ADP
ftr-331	451	28	the	the	DET
ftr-331	451	29	irs	irs	PROPN
ftr-331	451	30	make	make	VERB
ftr-331	451	31	this	this	DET
ftr-331	451	32	whole	whole	ADJ
ftr-331	451	33	system	system	NOUN
ftr-331	451	34	work	work	NOUN
ftr-331	451	35	.	.	PUNCT
ftr-331	452	1	82	82	NUM
ftr-331	453	1	the	the	DET
ftr-331	453	2	irs	irs	PROPN
ftr-331	453	3	itself	itself	PRON
ftr-331	453	4	offers	offer	VERB
ftr-331	453	5	for	for	ADP
ftr-331	453	6	sale	sale	NOUN
ftr-331	453	7	(	(	PUNCT
ftr-331	453	8	at	at	ADP
ftr-331	453	9	no	no	DET
ftr-331	453	10	cost	cost	NOUN
ftr-331	453	11	to	to	ADP
ftr-331	453	12	the	the	DET
ftr-331	453	13	media	medium	NOUN
ftr-331	453	14	and	and	CCONJ
ftr-331	453	15	other	other	ADJ
ftr-331	453	16	government	government	NOUN
ftr-331	453	17	agencies	agency	NOUN
ftr-331	453	18	)	)	PUNCT
ftr-331	453	19	scanned	scan	VERB
ftr-331	453	20	copies	copy	NOUN
ftr-331	453	21	of	of	ADP
ftr-331	453	22	the	the	DET
ftr-331	453	23	last	last	ADJ
ftr-331	453	24	seven	seven	NUM
ftr-331	453	25	years	year	NOUN
ftr-331	453	26	of	of	ADP
ftr-331	453	27	filed	file	VERB
ftr-331	453	28	forms	form	NOUN
ftr-331	453	29	990	990	NUM
ftr-331	453	30	on	on	ADP
ftr-331	453	31	dvd	dvd	PROPN
ftr-331	453	32	or	or	CCONJ
ftr-331	453	33	cd	cd	PROPN
ftr-331	453	34	-	-	PUNCT
ftr-331	453	35	rom.83	rom.83	ADJ
ftr-331	453	36	it	it	PRON
ftr-331	453	37	would	would	AUX
ftr-331	453	38	be	be	AUX
ftr-331	453	39	most	most	ADV
ftr-331	453	40	helpful	helpful	ADJ
ftr-331	453	41	if	if	SCONJ
ftr-331	453	42	the	the	DET
ftr-331	453	43	irs	irs	PROPN
ftr-331	453	44	provided	provide	VERB
ftr-331	453	45	usable	usable	ADJ
ftr-331	453	46	data	datum	NOUN
ftr-331	453	47	from	from	ADP
ftr-331	453	48	these	these	DET
ftr-331	453	49	forms	form	NOUN
ftr-331	453	50	promptly	promptly	ADV
ftr-331	453	51	to	to	ADP
ftr-331	453	52	researchers	researcher	NOUN
ftr-331	453	53	.	.	PUNCT
ftr-331	454	1	training	training	NOUN
ftr-331	454	2	program	program	NOUN
ftr-331	454	3	materials	material	NOUN
ftr-331	454	4	for	for	ADP
ftr-331	454	5	the	the	DET
ftr-331	454	6	irs	irs	PROPN
ftr-331	454	7	exempt	exempt	ADJ
ftr-331	454	8	organizations	organization	NOUN
ftr-331	454	9	division	division	NOUN
ftr-331	454	10	explain	explain	VERB
ftr-331	454	11	some	some	PRON
ftr-331	454	12	of	of	ADP
ftr-331	454	13	the	the	DET
ftr-331	454	14	advantages	advantage	NOUN
ftr-331	454	15	of	of	ADP
ftr-331	454	16	instantaneous	instantaneous	ADJ
ftr-331	454	17	,	,	PUNCT
ftr-331	454	18	online	online	ADJ
ftr-331	454	19	disclosure	disclosure	NOUN
ftr-331	454	20	:	:	PUNCT
ftr-331	454	21	"	"	PUNCT
ftr-331	454	22	obtaining	obtain	VERB
ftr-331	454	23	information	information	NOUN
ftr-331	454	24	from	from	ADP
ftr-331	454	25	an	an	DET
ftr-331	454	26	organization	organization	NOUN
ftr-331	454	27	had	have	VERB
ftr-331	454	28	potential	potential	ADJ
ftr-331	454	29	drawbacks	drawback	NOUN
ftr-331	454	30	if	if	SCONJ
ftr-331	454	31	a	a	DET
ftr-331	454	32	requestor	requestor	NOUN
ftr-331	454	33	and	and	CCONJ
ftr-331	454	34	the	the	DET
ftr-331	454	35	organization	organization	NOUN
ftr-331	454	36	were	be	AUX
ftr-331	454	37	not	not	PART
ftr-331	454	38	on	on	ADP
ftr-331	454	39	friendly	friendly	ADJ
ftr-331	454	40	terms	term	NOUN
ftr-331	454	41	.	.	PUNCT
ftr-331	455	1	despite	despite	SCONJ
ftr-331	455	2	the	the	DET
ftr-331	455	3	requirements	requirement	NOUN
ftr-331	455	4	of	of	ADP
ftr-331	455	5	the	the	DET
ftr-331	455	6	law	law	NOUN
ftr-331	455	7	,	,	PUNCT
ftr-331	455	8	some	some	DET
ftr-331	455	9	organizations	organization	NOUN
ftr-331	455	10	simply	simply	ADV
ftr-331	455	11	refused	refuse	VERB
ftr-331	455	12	to	to	PART
ftr-331	455	13	allow	allow	VERB
ftr-331	455	14	access	access	NOUN
ftr-331	455	15	to	to	ADP
ftr-331	455	16	their	their	PRON
ftr-331	455	17	returns	return	NOUN
ftr-331	455	18	.	.	PUNCT
ftr-331	456	1	"84	"84	PRON
ftr-331	456	2	those	those	DET
ftr-331	456	3	materials	material	NOUN
ftr-331	456	4	provide	provide	VERB
ftr-331	456	5	"	"	PUNCT
ftr-331	456	6	a	a	DET
ftr-331	456	7	discussion	discussion	NOUN
ftr-331	456	8	of	of	ADP
ftr-331	456	9	the	the	DET
ftr-331	456	10	more	more	ADV
ftr-331	456	11	common	common	ADJ
ftr-331	456	12	errors	error	NOUN
ftr-331	456	13	that	that	PRON
ftr-331	456	14	are	be	AUX
ftr-331	456	15	made	make	VERB
ftr-331	456	16	and	and	CCONJ
ftr-331	456	17	an	an	DET
ftr-331	456	18	explanation	explanation	NOUN
ftr-331	456	19	of	of	ADP
ftr-331	456	20	the	the	DET
ftr-331	456	21	reasons	reason	NOUN
ftr-331	456	22	for	for	ADP
ftr-331	456	23	some	some	PRON
ftr-331	456	24	of	of	ADP
ftr-331	456	25	the	the	DET
ftr-331	456	26	information	information	NOUN
ftr-331	456	27	requested	request	VERB
ftr-331	456	28	.	.	PUNCT
ftr-331	457	1	"8	"8	NOUN
ftr-331	457	2	(	(	PUNCT
ftr-331	457	3	regrettably	regrettably	ADV
ftr-331	457	4	,	,	PUNCT
ftr-331	457	5	in	in	ADP
ftr-331	457	6	2005	2005	NUM
ftr-331	457	7	,	,	PUNCT
ftr-331	457	8	the	the	DET
ftr-331	457	9	eo	eo	PROPN
ftr-331	457	10	division	division	NOUN
ftr-331	457	11	discontinued	discontinue	VERB
ftr-331	457	12	drafting	draft	VERB
ftr-331	457	13	these	these	DET
ftr-331	457	14	training	training	NOUN
ftr-331	457	15	materials	material	NOUN
ftr-331	457	16	,	,	PUNCT
ftr-331	457	17	which	which	PRON
ftr-331	457	18	has	have	AUX
ftr-331	457	19	been	be	AUX
ftr-331	457	20	a	a	DET
ftr-331	457	21	great	great	ADJ
ftr-331	457	22	loss	loss	NOUN
ftr-331	457	23	to	to	ADP
ftr-331	457	24	practitioners	practitioner	NOUN
ftr-331	457	25	as	as	ADV
ftr-331	457	26	well	well	ADV
ftr-331	457	27	as	as	ADP
ftr-331	457	28	to	to	ADP
ftr-331	457	29	the	the	DET
ftr-331	457	30	exempt	exempt	ADJ
ftr-331	457	31	organization	organization	NOUN
ftr-331	457	32	staff.)86	staff.)86	ADP
ftr-331	457	33	79	79	NUM
ftr-331	457	34	.	.	PUNCT
ftr-331	458	1	i	i	PRON
ftr-331	458	2	d.	d.	PROPN
ftr-331	458	3	80	80	NUM
ftr-331	458	4	.	.	PUNCT
ftr-331	459	1	i	i	PRON
ftr-331	459	2	d.	d.	PROPN
ftr-331	459	3	81	81	NUM
ftr-331	459	4	.	.	PUNCT
ftr-331	460	1	i	i	PRON
ftr-331	460	2	d.	d.	PROPN
ftr-331	460	3	82	82	NUM
ftr-331	460	4	.	.	PUNCT
ftr-331	460	5	guidestar	guidestar	PROPN
ftr-331	460	6	,	,	PUNCT
ftr-331	460	7	http://www.guidestar.org	http://www.guidestar.org	X
ftr-331	460	8	.	.	PUNCT
ftr-331	461	1	see	see	VERB
ftr-331	461	2	also	also	ADV
ftr-331	461	3	the	the	DET
ftr-331	461	4	urban	urban	PROPN
ftr-331	461	5	institute	institute	PROPN
ftr-331	461	6	's	's	PART
ftr-331	461	7	national	national	ADJ
ftr-331	461	8	center	center	NOUN
ftr-331	461	9	for	for	ADP
ftr-331	461	10	charitable	charitable	ADJ
ftr-331	461	11	statistics	statistic	NOUN
ftr-331	461	12	'	'	PART
ftr-331	461	13	website	website	NOUN
ftr-331	461	14	for	for	ADP
ftr-331	461	15	filed	file	VERB
ftr-331	461	16	forms	form	NOUN
ftr-331	461	17	990	990	NUM
ftr-331	461	18	,	,	PUNCT
ftr-331	461	19	along	along	ADP
ftr-331	461	20	with	with	ADP
ftr-331	461	21	statistical	statistical	ADJ
ftr-331	461	22	analysis	analysis	NOUN
ftr-331	461	23	,	,	PUNCT
ftr-331	461	24	http://nccs.urban.org	http://nccs.urban.org	X
ftr-331	461	25	.	.	PUNCT
ftr-331	462	1	83	83	NUM
ftr-331	462	2	.	.	PUNCT
ftr-331	463	1	internal	internal	ADJ
ftr-331	463	2	revenue	revenue	NOUN
ftr-331	463	3	service	service	NOUN
ftr-331	463	4	,	,	PUNCT
ftr-331	463	5	copies	copy	NOUN
ftr-331	463	6	of	of	ADP
ftr-331	463	7	scanned	scan	VERB
ftr-331	463	8	eo	eo	PROPN
ftr-331	463	9	returns	return	NOUN
ftr-331	463	10	available	available	ADJ
ftr-331	463	11	,	,	PUNCT
ftr-331	463	12	http://www.irs.gov/charities/article/0,,id=150268,00.html	http://www.irs.gov/charities/article/0,,id=150268,00.html	PROPN
ftr-331	463	13	.	.	PUNCT
ftr-331	463	14	84	84	NUM
ftr-331	463	15	.	.	PUNCT
ftr-331	464	1	see	see	VERB
ftr-331	464	2	cheryl	cheryl	PROPN
ftr-331	464	3	chasin	chasin	PROPN
ftr-331	464	4	,	,	PUNCT
ftr-331	464	5	debra	debra	PROPN
ftr-331	464	6	kawecki	kawecki	PROPN
ftr-331	464	7	&	&	CCONJ
ftr-331	464	8	david	david	PROPN
ftr-331	464	9	jones	jones	PROPN
ftr-331	464	10	,	,	PUNCT
ftr-331	464	11	form	form	NOUN
ftr-331	464	12	990	990	NUM
ftr-331	464	13	,	,	PUNCT
ftr-331	464	14	chapter	chapter	NOUN
ftr-331	464	15	g	g	NOUN
ftr-331	464	16	of	of	ADP
ftr-331	464	17	fy2002	fy2002	PROPN
ftr-331	464	18	irs	irs	PROPN
ftr-331	464	19	eo	eo	PROPN
ftr-331	464	20	continuing	continue	VERB
ftr-331	464	21	professional	professional	ADJ
ftr-331	464	22	education	education	NOUN
ftr-331	464	23	text	text	NOUN
ftr-331	464	24	,	,	PUNCT
ftr-331	464	25	www.irs.gov/pub/irstege/eotopicg02.pdf	www.irs.gov/pub/irstege/eotopicg02.pdf	PROPN
ftr-331	464	26	.	.	PROPN
ftr-331	464	27	85	85	NUM
ftr-331	464	28	.	.	PUNCT
ftr-331	465	1	i	i	PRON
ftr-331	465	2	d.	d.	PROPN
ftr-331	465	3	86	86	NUM
ftr-331	465	4	.	.	PUNCT
ftr-331	466	1	for	for	ADP
ftr-331	466	2	eo	eo	PROPN
ftr-331	466	3	tax	tax	NOUN
ftr-331	466	4	continuing	continue	VERB
ftr-331	466	5	profession	profession	NOUN
ftr-331	466	6	education	education	NOUN
ftr-331	466	7	technical	technical	ADJ
ftr-331	466	8	instruction	instruction	NOUN
ftr-331	466	9	program	program	NOUN
ftr-331	466	10	from	from	ADP
ftr-331	466	11	fy	fy	PROPN
ftr-331	466	12	1979	1979	NUM
ftr-331	466	13	through	through	ADP
ftr-331	466	14	fy	fy	PROPN
ftr-331	466	15	2004	2004	NUM
ftr-331	466	16	,	,	PUNCT
ftr-331	466	17	see	see	VERB
ftr-331	466	18	internal	internal	ADJ
ftr-331	466	19	revenue	revenue	NOUN
ftr-331	466	20	service	service	NOUN
ftr-331	466	21	,	,	PUNCT
ftr-331	466	22	http://www.irs.gov/charities/article/0,,id=161088,00.html	http://www.irs.gov/charities/article/0,,id=161088,00.html	PROPN
ftr-331	466	23	.	.	PUNCT
ftr-331	467	1	these	these	DET
ftr-331	467	2	training	training	NOUN
ftr-331	467	3	materials	material	NOUN
ftr-331	467	4	are	be	AUX
ftr-331	467	5	also	also	ADV
ftr-331	467	6	available	available	ADJ
ftr-331	467	7	through	through	ADP
ftr-331	467	8	a	a	DET
ftr-331	467	9	topical	topical	ADJ
ftr-331	467	10	index	index	NOUN
ftr-331	467	11	,	,	PUNCT
ftr-331	467	12	http://www.irs.gov/pub/irstege/cpeindexbytopic.pdf	http://www.irs.gov/pub/irstege/cpeindexbytopic.pdf	PROPN
ftr-331	467	13	.	.	PUNCT
ftr-331	468	1	[	[	X
ftr-331	468	2	vol	vol	NOUN
ftr-331	468	3	.	.	PUNCT
ftr-331	469	1	12:4206	12:4206	NUM
ftr-331	469	2	charity	charity	NOUN
ftr-331	469	3	governance	governance	NOUN
ftr-331	469	4	some	some	DET
ftr-331	469	5	information	information	NOUN
ftr-331	469	6	still	still	ADV
ftr-331	469	7	remains	remain	VERB
ftr-331	469	8	private	private	ADJ
ftr-331	469	9	between	between	ADP
ftr-331	469	10	the	the	DET
ftr-331	469	11	organization	organization	NOUN
ftr-331	469	12	and	and	CCONJ
ftr-331	469	13	the	the	DET
ftr-331	469	14	tax	tax	NOUN
ftr-331	469	15	collector	collector	NOUN
ftr-331	469	16	.	.	PUNCT
ftr-331	470	1	the	the	DET
ftr-331	470	2	statute	statute	NOUN
ftr-331	470	3	excludes	exclude	VERB
ftr-331	470	4	from	from	ADP
ftr-331	470	5	public	public	ADJ
ftr-331	470	6	disclosure	disclosure	NOUN
ftr-331	470	7	the	the	DET
ftr-331	470	8	customary	customary	ADJ
ftr-331	470	9	fola	fola	NOUN
ftr-331	470	10	exceptions	exception	NOUN
ftr-331	470	11	for	for	ADP
ftr-331	470	12	"	"	PUNCT
ftr-331	470	13	a	a	DET
ftr-331	470	14	trade	trade	NOUN
ftr-331	470	15	secret	secret	NOUN
ftr-331	470	16	,	,	PUNCT
ftr-331	470	17	patent	patent	NOUN
ftr-331	470	18	,	,	PUNCT
ftr-331	470	19	process	process	NOUN
ftr-331	470	20	,	,	PUNCT
ftr-331	470	21	style	style	NOUN
ftr-331	470	22	of	of	ADP
ftr-331	470	23	work	work	NOUN
ftr-331	470	24	,	,	PUNCT
ftr-331	470	25	or	or	CCONJ
ftr-331	470	26	apparatus	apparatus	NOUN
ftr-331	470	27	if	if	SCONJ
ftr-331	470	28	the	the	DET
ftr-331	470	29	service	service	NOUN
ftr-331	470	30	determines	determine	VERB
ftr-331	470	31	that	that	SCONJ
ftr-331	470	32	the	the	DET
ftr-331	470	33	disclosure	disclosure	NOUN
ftr-331	470	34	of	of	ADP
ftr-331	470	35	the	the	DET
ftr-331	470	36	information	information	NOUN
ftr-331	470	37	would	would	AUX
ftr-331	470	38	adversely	adversely	ADV
ftr-331	470	39	affect	affect	VERB
ftr-331	470	40	the	the	DET
ftr-331	470	41	organization	organization	NOUN
ftr-331	470	42	.	.	PUNCT
ftr-331	471	1	"8	"8	NOUN
ftr-331	471	2	7	7	NUM
ftr-331	471	3	in	in	ADP
ftr-331	471	4	addition	addition	NOUN
ftr-331	471	5	,	,	PUNCT
ftr-331	471	6	as	as	SCONJ
ftr-331	471	7	mentioned	mention	VERB
ftr-331	471	8	above	above	ADV
ftr-331	471	9	,	,	PUNCT
ftr-331	471	10	schedule	schedule	NOUN
ftr-331	471	11	b	b	NOUN
ftr-331	471	12	to	to	ADP
ftr-331	471	13	the	the	DET
ftr-331	471	14	form	form	NOUN
ftr-331	471	15	990	990	NUM
ftr-331	471	16	,	,	PUNCT
ftr-331	471	17	on	on	ADP
ftr-331	471	18	which	which	PRON
ftr-331	471	19	public	public	ADJ
ftr-331	471	20	charities	charity	NOUN
ftr-331	471	21	report	report	VERB
ftr-331	471	22	the	the	DET
ftr-331	471	23	identities	identity	NOUN
ftr-331	471	24	of	of	ADP
ftr-331	471	25	their	their	PRON
ftr-331	471	26	large	large	ADJ
ftr-331	471	27	donors	donor	NOUN
ftr-331	471	28	,	,	PUNCT
ftr-331	471	29	is	be	AUX
ftr-331	471	30	protected	protect	VERB
ftr-331	471	31	from	from	ADP
ftr-331	471	32	mandatory	mandatory	ADJ
ftr-331	471	33	disclosure	disclosure	NOUN
ftr-331	471	34	.	.	PUNCT
ftr-331	472	1	8	8	NUM
ftr-331	472	2	exemption	exemption	NOUN
ftr-331	472	3	applications	application	NOUN
ftr-331	472	4	are	be	AUX
ftr-331	472	5	not	not	PART
ftr-331	472	6	public	public	ADJ
ftr-331	472	7	until	until	SCONJ
ftr-331	472	8	exemption	exemption	NOUN
ftr-331	472	9	is	be	AUX
ftr-331	472	10	granted	grant	VERB
ftr-331	472	11	;	;	PUNCT
ftr-331	472	12	nor	nor	CCONJ
ftr-331	472	13	must	must	AUX
ftr-331	472	14	withdrawn	withdraw	VERB
ftr-331	472	15	applications	application	NOUN
ftr-331	472	16	for	for	ADP
ftr-331	472	17	exemption	exemption	NOUN
ftr-331	472	18	be	be	AUX
ftr-331	472	19	disclosed	disclose	VERB
ftr-331	472	20	.	.	PUNCT
ftr-331	473	1	finally	finally	ADV
ftr-331	473	2	,	,	PUNCT
ftr-331	473	3	the	the	DET
ftr-331	473	4	pension	pension	NOUN
ftr-331	473	5	protection	protection	PROPN
ftr-331	473	6	act	act	NOUN
ftr-331	473	7	of	of	ADP
ftr-331	473	8	2006	2006	NUM
ftr-331	473	9	requires	require	VERB
ftr-331	473	10	an	an	DET
ftr-331	473	11	exempt	exempt	ADJ
ftr-331	473	12	organization	organization	NOUN
ftr-331	473	13	to	to	PART
ftr-331	473	14	make	make	VERB
ftr-331	473	15	public	public	ADJ
ftr-331	473	16	its	its	PRON
ftr-331	473	17	form	form	NOUN
ftr-331	473	18	990	990	NUM
ftr-331	473	19	-	-	PUNCT
ftr-331	473	20	t	t	NOUN
ftr-331	473	21	,	,	PUNCT
ftr-331	473	22	on	on	ADP
ftr-331	473	23	which	which	PRON
ftr-331	473	24	it	it	PRON
ftr-331	473	25	reports	report	VERB
ftr-331	473	26	and	and	CCONJ
ftr-331	473	27	pays	pay	VERB
ftr-331	473	28	any	any	DET
ftr-331	473	29	tax	tax	NOUN
ftr-331	473	30	due	due	ADJ
ftr-331	473	31	on	on	ADP
ftr-331	473	32	unrelated	unrelated	ADJ
ftr-331	473	33	business	business	NOUN
ftr-331	473	34	taxable	taxable	ADJ
ftr-331	473	35	income.89	income.89	NOUN
ftr-331	473	36	however	however	ADV
ftr-331	473	37	,	,	PUNCT
ftr-331	473	38	congress	congress	PROPN
ftr-331	473	39	did	do	AUX
ftr-331	473	40	not	not	PART
ftr-331	473	41	impose	impose	VERB
ftr-331	473	42	a	a	DET
ftr-331	473	43	parallel	parallel	ADJ
ftr-331	473	44	requirement	requirement	NOUN
ftr-331	473	45	on	on	ADP
ftr-331	473	46	the	the	DET
ftr-331	473	47	corporate	corporate	ADJ
ftr-331	473	48	returns	return	NOUN
ftr-331	473	49	of	of	ADP
ftr-331	473	50	an	an	DET
ftr-331	473	51	exempt	exempt	ADJ
ftr-331	473	52	organization	organization	NOUN
ftr-331	473	53	's	's	PART
ftr-331	473	54	taxable	taxable	ADJ
ftr-331	473	55	affiliates	affiliate	NOUN
ftr-331	473	56	(	(	PUNCT
ftr-331	473	57	business	business	NOUN
ftr-331	473	58	tax	tax	NOUN
ftr-331	473	59	returns	return	NOUN
ftr-331	473	60	,	,	PUNCT
ftr-331	473	61	like	like	ADP
ftr-331	473	62	the	the	DET
ftr-331	473	63	returns	return	NOUN
ftr-331	473	64	of	of	ADP
ftr-331	473	65	individuals	individual	NOUN
ftr-331	473	66	,	,	PUNCT
ftr-331	473	67	are	be	AUX
ftr-331	473	68	not	not	PART
ftr-331	473	69	public	public	ADJ
ftr-331	473	70	documents	document	NOUN
ftr-331	473	71	)	)	PUNCT
ftr-331	473	72	,	,	PUNCT
ftr-331	473	73	giving	give	VERB
ftr-331	473	74	charities	charity	NOUN
ftr-331	473	75	one	one	NUM
ftr-331	473	76	more	more	ADJ
ftr-331	473	77	reason	reason	NOUN
ftr-331	473	78	to	to	PART
ftr-331	473	79	spin	spin	VERB
ftr-331	473	80	off	off	ADP
ftr-331	473	81	unrelated	unrelated	ADJ
ftr-331	473	82	businesses	business	NOUN
ftr-331	473	83	into	into	ADP
ftr-331	473	84	a	a	DET
ftr-331	473	85	separate	separate	ADJ
ftr-331	473	86	for	for	ADP
ftr-331	473	87	-	-	PUNCT
ftr-331	473	88	profit	profit	NOUN
ftr-331	473	89	corporation	corporation	NOUN
ftr-331	473	90	.	.	PUNCT
ftr-331	474	1	unfortunately	unfortunately	ADV
ftr-331	474	2	,	,	PUNCT
ftr-331	474	3	because	because	SCONJ
ftr-331	474	4	of	of	ADP
ftr-331	474	5	a	a	DET
ftr-331	474	6	glitch	glitch	NOUN
ftr-331	474	7	in	in	ADP
ftr-331	474	8	the	the	DET
ftr-331	474	9	statute	statute	NOUN
ftr-331	474	10	,	,	PUNCT
ftr-331	474	11	the	the	DET
ftr-331	474	12	irs	irs	PROPN
ftr-331	474	13	can	can	AUX
ftr-331	474	14	not	not	PART
ftr-331	474	15	provide	provide	VERB
ftr-331	474	16	the	the	DET
ftr-331	474	17	forms	form	NOUN
ftr-331	474	18	990	990	NUM
ftr-331	474	19	-	-	PUNCT
ftr-331	474	20	t	t	NOUN
ftr-331	474	21	to	to	PART
ftr-331	474	22	guidestar	guidestar	VERB
ftr-331	474	23	,	,	PUNCT
ftr-331	474	24	so	so	SCONJ
ftr-331	474	25	anyone	anyone	PRON
ftr-331	474	26	curious	curious	ADJ
ftr-331	474	27	about	about	ADP
ftr-331	474	28	unrelated	unrelated	ADJ
ftr-331	474	29	business	business	NOUN
ftr-331	474	30	activity	activity	NOUN
ftr-331	474	31	of	of	ADP
ftr-331	474	32	a	a	DET
ftr-331	474	33	particular	particular	ADJ
ftr-331	474	34	charity	charity	NOUN
ftr-331	474	35	will	will	AUX
ftr-331	474	36	have	have	VERB
ftr-331	474	37	to	to	PART
ftr-331	474	38	ask	ask	VERB
ftr-331	474	39	the	the	DET
ftr-331	474	40	organization	organization	NOUN
ftr-331	474	41	for	for	ADP
ftr-331	474	42	the	the	DET
ftr-331	474	43	form	form	NOUN
ftr-331	474	44	,	,	PUNCT
ftr-331	474	45	and	and	CCONJ
ftr-331	474	46	they	they	PRON
ftr-331	474	47	will	will	AUX
ftr-331	474	48	not	not	PART
ftr-331	474	49	be	be	AUX
ftr-331	474	50	available	available	ADJ
ftr-331	474	51	in	in	ADP
ftr-331	474	52	a	a	DET
ftr-331	474	53	searchable	searchable	ADJ
ftr-331	474	54	database	database	NOUN
ftr-331	474	55	of	of	ADP
ftr-331	474	56	these	these	DET
ftr-331	474	57	forms	form	NOUN
ftr-331	474	58	.	.	PUNCT
ftr-331	475	1	1	1	X
ftr-331	475	2	.	.	X
ftr-331	475	3	applications	application	NOUN
ftr-331	475	4	for	for	ADP
ftr-331	475	5	exemption	exemption	NOUN
ftr-331	475	6	form	form	NOUN
ftr-331	475	7	1023	1023	NUM
ftr-331	475	8	.	.	PUNCT
ftr-331	476	1	the	the	DET
ftr-331	476	2	application	application	NOUN
ftr-331	476	3	form	form	NOUN
ftr-331	476	4	for	for	ADP
ftr-331	476	5	filing	filing	NOUN
ftr-331	476	6	for	for	ADP
ftr-331	476	7	recognition	recognition	NOUN
ftr-331	476	8	of	of	ADP
ftr-331	476	9	federal	federal	ADJ
ftr-331	476	10	tax	tax	NOUN
ftr-331	476	11	exemption	exemption	NOUN
ftr-331	476	12	under	under	ADP
ftr-331	476	13	section	section	NOUN
ftr-331	476	14	501(c)(3	501(c)(3	NOUN
ftr-331	476	15	)	)	PUNCT
ftr-331	476	16	was	be	AUX
ftr-331	476	17	significantly	significantly	ADV
ftr-331	476	18	revised	revise	VERB
ftr-331	476	19	in	in	ADP
ftr-331	476	20	2004.90	2004.90	NUM
ftr-331	476	21	the	the	DET
ftr-331	476	22	2008	2008	NUM
ftr-331	476	23	act	act	NOUN
ftr-331	476	24	report	report	NOUN
ftr-331	476	25	on	on	ADP
ftr-331	476	26	the	the	DET
ftr-331	476	27	irs	irs	PROPN
ftr-331	476	28	role	role	NOUN
ftr-331	476	29	in	in	ADP
ftr-331	476	30	charity	charity	NOUN
ftr-331	476	31	governance	governance	NOUN
ftr-331	476	32	described	describe	VERB
ftr-331	476	33	the	the	DET
ftr-331	476	34	evolution	evolution	NOUN
ftr-331	476	35	of	of	ADP
ftr-331	476	36	the	the	DET
ftr-331	476	37	irs	irs	PROPN
ftr-331	476	38	's	's	PART
ftr-331	476	39	approach	approach	NOUN
ftr-331	476	40	to	to	ADP
ftr-331	476	41	governance	governance	NOUN
ftr-331	476	42	during	during	ADP
ftr-331	476	43	the	the	DET
ftr-331	476	44	exemption	exemption	NOUN
ftr-331	476	45	application	application	NOUN
ftr-331	476	46	process	process	NOUN
ftr-331	476	47	:	:	PUNCT
ftr-331	476	48	"	"	PUNCT
ftr-331	476	49	while	while	SCONJ
ftr-331	476	50	the	the	DET
ftr-331	476	51	form	form	NOUN
ftr-331	476	52	1023	1023	NUM
ftr-331	476	53	prior	prior	ADV
ftr-331	476	54	to	to	ADP
ftr-331	476	55	the	the	DET
ftr-331	476	56	current	current	ADJ
ftr-331	476	57	version	version	NOUN
ftr-331	476	58	asked	ask	VERB
ftr-331	476	59	87	87	NUM
ftr-331	476	60	.	.	PUNCT
ftr-331	477	1	i.r.c	i.r.c	PROPN
ftr-331	477	2	.	.	PUNCT
ftr-331	478	1	§	§	PROPN
ftr-331	478	2	§	§	PROPN
ftr-331	478	3	6104(a)(1)(d	6104(a)(1)(d	PROPN
ftr-331	478	4	)	)	PUNCT
ftr-331	478	5	,	,	PUNCT
ftr-331	479	1	6110(c	6110(c	NUM
ftr-331	479	2	)	)	PUNCT
ftr-331	480	1	;	;	PUNCT
ftr-331	480	2	see	see	VERB
ftr-331	480	3	regs	reg	NOUN
ftr-331	480	4	.	.	PUNCT
ftr-331	481	1	§	§	PROPN
ftr-331	481	2	§	§	PROPN
ftr-331	481	3	301.6104(a)-5	301.6104(a)-5	PROPN
ftr-331	481	4	&	&	CCONJ
ftr-331	481	5	301.6110	301.6110	NUM
ftr-331	481	6	-	-	SYM
ftr-331	481	7	3	3	NUM
ftr-331	481	8	.	.	NUM
ftr-331	481	9	88	88	NUM
ftr-331	481	10	.	.	PUNCT
ftr-331	482	1	the	the	DET
ftr-331	482	2	non	non	NOUN
ftr-331	482	3	-	-	NOUN
ftr-331	482	4	disclosure	disclosure	NOUN
ftr-331	482	5	of	of	ADP
ftr-331	482	6	the	the	DET
ftr-331	482	7	identity	identity	NOUN
ftr-331	482	8	and	and	CCONJ
ftr-331	482	9	contributions	contribution	NOUN
ftr-331	482	10	of	of	ADP
ftr-331	482	11	donors	donor	NOUN
ftr-331	482	12	to	to	PART
ftr-331	482	13	exempt	exempt	VERB
ftr-331	482	14	organizations	organization	NOUN
ftr-331	482	15	has	have	AUX
ftr-331	482	16	made	make	VERB
ftr-331	482	17	section	section	NOUN
ftr-331	482	18	501(c)(4	501(c)(4	NUM
ftr-331	482	19	)	)	PUNCT
ftr-331	482	20	organizations	organization	NOUN
ftr-331	482	21	,	,	PUNCT
ftr-331	482	22	which	which	PRON
ftr-331	482	23	can	can	AUX
ftr-331	482	24	engage	engage	VERB
ftr-331	482	25	in	in	ADP
ftr-331	482	26	political	political	ADJ
ftr-331	482	27	speech	speech	NOUN
ftr-331	482	28	so	so	ADV
ftr-331	482	29	long	long	ADV
ftr-331	482	30	as	as	SCONJ
ftr-331	482	31	it	it	PRON
ftr-331	482	32	is	be	AUX
ftr-331	482	33	not	not	PART
ftr-331	482	34	their	their	PRON
ftr-331	482	35	primary	primary	ADJ
ftr-331	482	36	activity	activity	NOUN
ftr-331	482	37	,	,	PUNCT
ftr-331	482	38	a	a	DET
ftr-331	482	39	tempting	tempting	ADJ
ftr-331	482	40	vehicle	vehicle	NOUN
ftr-331	482	41	for	for	ADP
ftr-331	482	42	avoiding	avoid	VERB
ftr-331	482	43	the	the	DET
ftr-331	482	44	disclosure	disclosure	NOUN
ftr-331	482	45	requirements	requirement	NOUN
ftr-331	482	46	of	of	ADP
ftr-331	482	47	federal	federal	ADJ
ftr-331	482	48	election	election	NOUN
ftr-331	482	49	law	law	NOUN
ftr-331	482	50	.	.	PUNCT
ftr-331	483	1	see	see	VERB
ftr-331	483	2	infra	infra	NOUN
ftr-331	483	3	note	note	VERB
ftr-331	483	4	101	101	NUM
ftr-331	483	5	and	and	CCONJ
ftr-331	483	6	accompanying	accompany	VERB
ftr-331	483	7	text	text	NOUN
ftr-331	483	8	.	.	PUNCT
ftr-331	484	1	89	89	NUM
ftr-331	484	2	.	.	PUNCT
ftr-331	485	1	staff	staff	NOUN
ftr-331	485	2	of	of	ADP
ftr-331	485	3	the	the	DET
ftr-331	485	4	joint	joint	ADJ
ftr-331	485	5	comm	comm	NOUN
ftr-331	485	6	.	.	PUNCT
ftr-331	486	1	on	on	ADP
ftr-331	486	2	taxation	taxation	NOUN
ftr-331	486	3	,	,	PUNCT
ftr-331	486	4	109th	109th	ADJ
ftr-331	486	5	cong	cong	NOUN
ftr-331	486	6	.	.	PUNCT
ftr-331	486	7	,	,	PUNCT
ftr-331	486	8	2nd	2nd	ADJ
ftr-331	486	9	session	session	NOUN
ftr-331	486	10	,	,	PUNCT
ftr-331	486	11	general	general	ADJ
ftr-331	486	12	explanation	explanation	NOUN
ftr-331	486	13	of	of	ADP
ftr-331	486	14	tax	tax	NOUN
ftr-331	486	15	legislation	legislation	NOUN
ftr-331	486	16	enacted	enact	VERB
ftr-331	486	17	in	in	ADP
ftr-331	486	18	the	the	DET
ftr-331	486	19	109th	109th	ADJ
ftr-331	486	20	congress	congress	NOUN
ftr-331	486	21	,	,	PUNCT
ftr-331	486	22	(	(	PUNCT
ftr-331	486	23	comm	comm	NOUN
ftr-331	486	24	.	.	PUNCT
ftr-331	486	25	print	print	NOUN
ftr-331	486	26	2007	2007	NUM
ftr-331	486	27	)	)	PUNCT
ftr-331	486	28	,	,	PUNCT
ftr-331	486	29	http://www.house.gov/jct/s-i-07.pdf	http://www.house.gov/jct/s-i-07.pdf	PROPN
ftr-331	486	30	.	.	PUNCT
ftr-331	486	31	90	90	NUM
ftr-331	486	32	.	.	PUNCT
ftr-331	487	1	the	the	DET
ftr-331	487	2	current	current	ADJ
ftr-331	487	3	version	version	NOUN
ftr-331	487	4	,	,	PUNCT
ftr-331	487	5	revised	revise	VERB
ftr-331	487	6	in	in	ADP
ftr-331	487	7	2010	2010	NUM
ftr-331	487	8	,	,	PUNCT
ftr-331	487	9	is	be	AUX
ftr-331	487	10	available	available	ADJ
ftr-331	487	11	at	at	ADP
ftr-331	487	12	department	department	NOUN
ftr-331	487	13	of	of	ADP
ftr-331	487	14	the	the	DET
ftr-331	487	15	treasury	treasury	NOUN
ftr-331	487	16	,	,	PUNCT
ftr-331	487	17	internal	internal	ADJ
ftr-331	487	18	revenue	revenue	NOUN
ftr-331	487	19	service	service	NOUN
ftr-331	487	20	,	,	PUNCT
ftr-331	487	21	notice	notice	VERB
ftr-331	487	22	1382	1382	NUM
ftr-331	487	23	,	,	PUNCT
ftr-331	487	24	http://www.irs.gov/pub/irspdf/fl023.pdf	http://www.irs.gov/pub/irspdf/fl023.pdf	NOUN
ftr-331	487	25	.	.	PUNCT
ftr-331	488	1	it	it	PRON
ftr-331	488	2	would	would	AUX
ftr-331	488	3	be	be	AUX
ftr-331	488	4	great	great	ADJ
ftr-331	488	5	if	if	SCONJ
ftr-331	488	6	guidestar	guidestar	NOUN
ftr-331	488	7	could	could	AUX
ftr-331	488	8	collect	collect	VERB
ftr-331	488	9	and	and	CCONJ
ftr-331	488	10	post	post	VERB
ftr-331	488	11	these	these	DET
ftr-331	488	12	once	once	ADJ
ftr-331	488	13	exemption	exemption	NOUN
ftr-331	488	14	is	be	AUX
ftr-331	488	15	granted	grant	VERB
ftr-331	488	16	.	.	PUNCT
ftr-331	489	1	the	the	DET
ftr-331	489	2	forms	form	NOUN
ftr-331	489	3	1023	1023	NUM
ftr-331	489	4	(	(	PUNCT
ftr-331	489	5	especially	especially	ADV
ftr-331	489	6	the	the	DET
ftr-331	489	7	ones	one	NOUN
ftr-331	489	8	filed	file	VERB
ftr-331	489	9	electronically	electronically	ADV
ftr-331	489	10	,	,	PUNCT
ftr-331	489	11	when	when	SCONJ
ftr-331	489	12	the	the	DET
ftr-331	489	13	irs	irs	PROPN
ftr-331	489	14	makes	make	VERB
ftr-331	489	15	this	this	DET
ftr-331	489	16	process	process	NOUN
ftr-331	489	17	available	available	ADJ
ftr-331	489	18	)	)	PUNCT
ftr-331	489	19	would	would	AUX
ftr-331	489	20	provide	provide	VERB
ftr-331	489	21	an	an	DET
ftr-331	489	22	interesting	interesting	ADJ
ftr-331	489	23	database	database	NOUN
ftr-331	489	24	for	for	ADP
ftr-331	489	25	study	study	NOUN
ftr-331	489	26	.	.	PUNCT
ftr-331	490	1	2012	2012	NUM
ftr-331	490	2	]	]	PUNCT
ftr-331	490	3	207	207	NUM
ftr-331	490	4	florida	florida	PROPN
ftr-331	490	5	tax	tax	NOUN
ftr-331	490	6	review	review	NOUN
ftr-331	490	7	questions	question	NOUN
ftr-331	490	8	regarding	regard	VERB
ftr-331	490	9	organization	organization	NOUN
ftr-331	490	10	structure	structure	NOUN
ftr-331	490	11	and	and	CCONJ
ftr-331	490	12	governance	governance	NOUN
ftr-331	490	13	,	,	PUNCT
ftr-331	490	14	it	it	PRON
ftr-331	490	15	principally	principally	ADV
ftr-331	490	16	focused	focus	VERB
ftr-331	490	17	on	on	ADP
ftr-331	490	18	the	the	DET
ftr-331	490	19	charitable	charitable	ADJ
ftr-331	490	20	activities	activity	NOUN
ftr-331	490	21	of	of	ADP
ftr-331	490	22	the	the	DET
ftr-331	490	23	organization	organization	NOUN
ftr-331	490	24	.	.	PUNCT
ftr-331	491	1	in	in	ADP
ftr-331	491	2	contrast	contrast	NOUN
ftr-331	491	3	,	,	PUNCT
ftr-331	491	4	the	the	DET
ftr-331	491	5	2004	2004	NUM
ftr-331	491	6	(	(	PUNCT
ftr-331	491	7	the	the	DET
ftr-331	491	8	most	most	ADV
ftr-331	491	9	current	current	ADJ
ftr-331	491	10	)	)	PUNCT
ftr-331	491	11	version	version	NOUN
ftr-331	491	12	places	place	NOUN
ftr-331	491	13	an	an	DET
ftr-331	491	14	increased	increase	VERB
ftr-331	491	15	emphasis	emphasis	NOUN
ftr-331	491	16	on	on	ADP
ftr-331	491	17	an	an	DET
ftr-331	491	18	organization	organization	NOUN
ftr-331	491	19	's	's	PART
ftr-331	491	20	governance	governance	NOUN
ftr-331	491	21	by	by	ADP
ftr-331	491	22	focusing	focus	VERB
ftr-331	491	23	on	on	ADP
ftr-331	491	24	board	board	NOUN
ftr-331	491	25	and	and	CCONJ
ftr-331	491	26	management	management	NOUN
ftr-331	491	27	relationships	relationship	NOUN
ftr-331	491	28	(	(	PUNCT
ftr-331	491	29	independence	independence	NOUN
ftr-331	491	30	)	)	PUNCT
ftr-331	491	31	as	as	ADV
ftr-331	491	32	well	well	ADV
ftr-331	491	33	as	as	ADP
ftr-331	491	34	compensation	compensation	NOUN
ftr-331	491	35	and	and	CCONJ
ftr-331	491	36	other	other	ADJ
ftr-331	491	37	potential	potential	ADJ
ftr-331	491	38	opportunities	opportunity	NOUN
ftr-331	491	39	for	for	ADP
ftr-331	491	40	inurement	inurement	ADJ
ftr-331	491	41	.	.	PUNCT
ftr-331	492	1	"91	"91	ADJ
ftr-331	492	2	commentator	commentator	NOUN
ftr-331	492	3	jack	jack	PROPN
ftr-331	492	4	siegel	siegel	PROPN
ftr-331	492	5	praised	praise	VERB
ftr-331	492	6	the	the	DET
ftr-331	492	7	irs	irs	PROPN
ftr-331	492	8	for	for	ADP
ftr-331	492	9	"	"	PUNCT
ftr-331	492	10	attempting	attempt	VERB
ftr-331	492	11	to	to	PART
ftr-331	492	12	identify	identify	VERB
ftr-331	492	13	those	those	DET
ftr-331	492	14	organizations	organization	NOUN
ftr-331	492	15	that	that	PRON
ftr-331	492	16	are	be	AUX
ftr-331	492	17	likely	likely	ADJ
ftr-331	492	18	to	to	PART
ftr-331	492	19	violate	violate	VERB
ftr-331	492	20	the	the	DET
ftr-331	492	21	rules	rule	NOUN
ftr-331	492	22	governing	govern	VERB
ftr-331	492	23	section	section	NOUN
ftr-331	492	24	501	501	NUM
ftr-331	492	25	(	(	PUNCT
ftr-331	492	26	c)(3	c)(3	NOUN
ftr-331	492	27	)	)	PUNCT
ftr-331	492	28	organizations	organization	NOUN
ftr-331	492	29	before	before	ADP
ftr-331	492	30	granting	grant	VERB
ftr-331	492	31	tax	tax	NOUN
ftr-331	492	32	-	-	PUNCT
ftr-331	492	33	exempt	exempt	ADJ
ftr-331	492	34	status	status	NOUN
ftr-331	492	35	rather	rather	ADV
ftr-331	492	36	than	than	ADP
ftr-331	492	37	relying	rely	VERB
ftr-331	492	38	on	on	ADP
ftr-331	492	39	an	an	DET
ftr-331	492	40	audit	audit	NOUN
ftr-331	492	41	process	process	NOUN
ftr-331	492	42	that	that	PRON
ftr-331	492	43	is	be	AUX
ftr-331	492	44	currently	currently	ADV
ftr-331	492	45	underfunded	underfunded	ADJ
ftr-331	492	46	and	and	CCONJ
ftr-331	492	47	spotty	spotty	ADJ
ftr-331	492	48	.	.	PUNCT
ftr-331	493	1	"92	"92	PROPN
ftr-331	493	2	however	however	ADV
ftr-331	493	3	,	,	PUNCT
ftr-331	493	4	siegel	siegel	PROPN
ftr-331	493	5	cautioned	caution	VERB
ftr-331	493	6	future	future	ADJ
ftr-331	493	7	applicants	applicant	NOUN
ftr-331	493	8	who	who	PRON
ftr-331	493	9	seek	seek	VERB
ftr-331	493	10	to	to	PART
ftr-331	493	11	abuse	abuse	VERB
ftr-331	493	12	tax	tax	NOUN
ftr-331	493	13	-	-	PUNCT
ftr-331	493	14	exempt	exempt	ADJ
ftr-331	493	15	status	status	NOUN
ftr-331	493	16	to	to	PART
ftr-331	493	17	take	take	VERB
ftr-331	493	18	care	care	NOUN
ftr-331	493	19	in	in	ADP
ftr-331	493	20	filling	fill	VERB
ftr-331	493	21	out	out	ADP
ftr-331	493	22	the	the	DET
ftr-331	493	23	application	application	NOUN
ftr-331	493	24	:	:	PUNCT
ftr-331	493	25	in	in	ADP
ftr-331	493	26	the	the	DET
ftr-331	493	27	past	past	NOUN
ftr-331	493	28	,	,	PUNCT
ftr-331	493	29	questions	question	NOUN
ftr-331	493	30	covering	cover	VERB
ftr-331	493	31	compensation	compensation	NOUN
ftr-331	493	32	,	,	PUNCT
ftr-331	493	33	grant	grant	VERB
ftr-331	493	34	making	making	NOUN
ftr-331	493	35	,	,	PUNCT
ftr-331	493	36	affiliations	affiliation	NOUN
ftr-331	493	37	,	,	PUNCT
ftr-331	493	38	and	and	CCONJ
ftr-331	493	39	activities	activity	NOUN
ftr-331	493	40	were	be	AUX
ftr-331	493	41	very	very	ADV
ftr-331	493	42	open	open	ADJ
ftr-331	493	43	-	-	PUNCT
ftr-331	493	44	ended	ended	ADJ
ftr-331	493	45	,	,	PUNCT
ftr-331	493	46	permitting	permit	VERB
ftr-331	493	47	people	people	NOUN
ftr-331	493	48	who	who	PRON
ftr-331	493	49	wanted	want	VERB
ftr-331	493	50	to	to	PART
ftr-331	493	51	game	game	VERB
ftr-331	493	52	the	the	DET
ftr-331	493	53	system	system	NOUN
ftr-331	493	54	to	to	PART
ftr-331	493	55	conveniently	conveniently	ADV
ftr-331	493	56	omit	omit	VERB
ftr-331	493	57	information	information	NOUN
ftr-331	493	58	without	without	ADP
ftr-331	493	59	significant	significant	ADJ
ftr-331	493	60	risk	risk	NOUN
ftr-331	493	61	.	.	PUNCT
ftr-331	494	1	the	the	DET
ftr-331	494	2	2004	2004	NUM
ftr-331	494	3	revised	revise	VERB
ftr-331	494	4	form	form	NOUN
ftr-331	494	5	1023	1023	NUM
ftr-331	494	6	touches	touch	NOUN
ftr-331	494	7	on	on	ADP
ftr-331	494	8	all	all	DET
ftr-331	494	9	the	the	DET
ftr-331	494	10	same	same	ADJ
ftr-331	494	11	topics	topic	NOUN
ftr-331	494	12	,	,	PUNCT
ftr-331	494	13	but	but	CCONJ
ftr-331	494	14	with	with	ADP
ftr-331	494	15	very	very	ADV
ftr-331	494	16	specific	specific	ADJ
ftr-331	494	17	questions	question	NOUN
ftr-331	494	18	which	which	PRON
ftr-331	494	19	will	will	AUX
ftr-331	494	20	make	make	VERB
ftr-331	494	21	it	it	PRON
ftr-331	494	22	much	much	ADV
ftr-331	494	23	more	more	ADV
ftr-331	494	24	difficult	difficult	ADJ
ftr-331	494	25	to	to	PART
ftr-331	494	26	hide	hide	VERB
ftr-331	494	27	abusive	abusive	ADJ
ftr-331	494	28	arrangements	arrangement	NOUN
ftr-331	494	29	without	without	ADP
ftr-331	494	30	risking	risk	VERB
ftr-331	494	31	penalties	penalty	NOUN
ftr-331	494	32	of	of	ADP
ftr-331	494	33	perjury	perjury	NOUN
ftr-331	494	34	.	.	PUNCT
ftr-331	495	1	"	"	PUNCT
ftr-331	495	2	we	we	PRON
ftr-331	495	3	also	also	ADV
ftr-331	495	4	suspect	suspect	VERB
ftr-331	495	5	that	that	SCONJ
ftr-331	495	6	certain	certain	ADJ
ftr-331	495	7	answers	answer	NOUN
ftr-331	495	8	to	to	ADP
ftr-331	495	9	questions	question	NOUN
ftr-331	495	10	may	may	AUX
ftr-331	495	11	not	not	PART
ftr-331	495	12	cost	cost	VERB
ftr-331	495	13	an	an	DET
ftr-331	495	14	organization	organization	NOUN
ftr-331	495	15	its	its	PRON
ftr-331	495	16	requested	request	VERB
ftr-331	495	17	exempt	exempt	ADJ
ftr-331	495	18	status	status	NOUN
ftr-331	495	19	,	,	PUNCT
ftr-331	495	20	but	but	CCONJ
ftr-331	495	21	may	may	AUX
ftr-331	495	22	place	place	VERB
ftr-331	495	23	the	the	DET
ftr-331	495	24	organization	organization	NOUN
ftr-331	495	25	in	in	ADP
ftr-331	495	26	a	a	DET
ftr-331	495	27	special	special	ADJ
ftr-331	495	28	queue	queue	NOUN
ftr-331	495	29	for	for	ADP
ftr-331	495	30	subsequent	subsequent	ADJ
ftr-331	495	31	audits	audits	NOUN
ftr-331	495	32	focused	focus	VERB
ftr-331	495	33	on	on	ADP
ftr-331	495	34	potential	potential	ADJ
ftr-331	495	35	violations	violation	NOUN
ftr-331	495	36	under	under	ADP
ftr-331	495	37	the	the	DET
ftr-331	495	38	intermediate	intermediate	ADJ
ftr-331	495	39	sanctions.9	sanctions.9	ADJ
ftr-331	495	40	3	3	NUM
ftr-331	495	41	of	of	ADP
ftr-331	495	42	course	course	NOUN
ftr-331	495	43	,	,	PUNCT
ftr-331	495	44	failure	failure	NOUN
ftr-331	495	45	to	to	PART
ftr-331	495	46	make	make	VERB
ftr-331	495	47	full	full	ADJ
ftr-331	495	48	disclosure	disclosure	NOUN
ftr-331	495	49	on	on	ADP
ftr-331	495	50	the	the	DET
ftr-331	495	51	prior	prior	ADJ
ftr-331	495	52	versions	version	NOUN
ftr-331	495	53	of	of	ADP
ftr-331	495	54	the	the	DET
ftr-331	495	55	application	application	NOUN
ftr-331	495	56	form	form	NOUN
ftr-331	495	57	which	which	PRON
ftr-331	495	58	,	,	PUNCT
ftr-331	495	59	like	like	ADP
ftr-331	495	60	the	the	DET
ftr-331	495	61	form	form	NOUN
ftr-331	495	62	990	990	NUM
ftr-331	495	63	,	,	PUNCT
ftr-331	495	64	is	be	AUX
ftr-331	495	65	filed	file	VERB
ftr-331	495	66	under	under	ADP
ftr-331	495	67	penalties	penalty	NOUN
ftr-331	495	68	of	of	ADP
ftr-331	495	69	perjury	perjury	NOUN
ftr-331	495	70	still	still	ADV
ftr-331	495	71	had	have	VERB
ftr-331	495	72	consequences	consequence	NOUN
ftr-331	495	73	.	.	PUNCT
ftr-331	496	1	in	in	ADP
ftr-331	496	2	an	an	DET
ftr-331	496	3	unusual	unusual	ADJ
ftr-331	496	4	case	case	NOUN
ftr-331	496	5	,	,	PUNCT
ftr-331	496	6	the	the	DET
ftr-331	496	7	united	united	PROPN
ftr-331	496	8	states	states	PROPN
ftr-331	496	9	recently	recently	ADV
ftr-331	496	10	won	win	VERB
ftr-331	496	11	criminal	criminal	ADJ
ftr-331	496	12	convictions	conviction	NOUN
ftr-331	496	13	relating	relate	VERB
ftr-331	496	14	to	to	ADP
ftr-331	496	15	a	a	DET
ftr-331	496	16	muslim	muslim	ADJ
ftr-331	496	17	group	group	NOUN
ftr-331	496	18	that	that	PRON
ftr-331	496	19	had	have	AUX
ftr-331	496	20	failed	fail	VERB
ftr-331	496	21	to	to	PART
ftr-331	496	22	disclose	disclose	VERB
ftr-331	496	23	on	on	ADP
ftr-331	496	24	its	its	PRON
ftr-331	496	25	form	form	NOUN
ftr-331	496	26	1023	1023	NUM
ftr-331	496	27	what	what	PRON
ftr-331	496	28	the	the	DET
ftr-331	496	29	justice	justice	PROPN
ftr-331	496	30	department	department	PROPN
ftr-331	496	31	asserted	assert	VERB
ftr-331	496	32	were	be	AUX
ftr-331	496	33	such	such	ADJ
ftr-331	496	34	terrorist	terrorist	ADJ
ftr-331	496	35	activities	activity	NOUN
ftr-331	496	36	as	as	ADP
ftr-331	496	37	publishing	publish	VERB
ftr-331	496	38	newsletters	newsletter	NOUN
ftr-331	496	39	and	and	CCONJ
ftr-331	496	40	raising	raise	VERB
ftr-331	496	41	funds	fund	NOUN
ftr-331	496	42	forjihad.94	forjihad.94	ADJ
ftr-331	496	43	91	91	NUM
ftr-331	496	44	.	.	PUNCT
ftr-331	497	1	act	act	PROPN
ftr-331	497	2	,	,	PUNCT
ftr-331	497	3	appropriate	appropriate	ADJ
ftr-331	497	4	role	role	NOUN
ftr-331	497	5	,	,	PUNCT
ftr-331	497	6	supra	supra	PROPN
ftr-331	497	7	note	note	NOUN
ftr-331	497	8	54	54	NUM
ftr-331	497	9	,	,	PUNCT
ftr-331	497	10	at	at	ADP
ftr-331	497	11	32	32	NUM
ftr-331	497	12	-	-	SYM
ftr-331	497	13	33	33	NUM
ftr-331	497	14	(	(	PUNCT
ftr-331	497	15	pages	page	NOUN
ftr-331	497	16	118	118	NUM
ftr-331	497	17	-	-	SYM
ftr-331	497	18	19	19	NUM
ftr-331	497	19	of	of	ADP
ftr-331	497	20	the	the	DET
ftr-331	497	21	pdf	pdf	NOUN
ftr-331	497	22	)	)	PUNCT
ftr-331	497	23	(	(	PUNCT
ftr-331	497	24	footnotes	footnote	NOUN
ftr-331	497	25	omitted	omit	VERB
ftr-331	497	26	)	)	PUNCT
ftr-331	497	27	.	.	PUNCT
ftr-331	498	1	92	92	NUM
ftr-331	498	2	.	.	PUNCT
ftr-331	499	1	jack	jack	PROPN
ftr-331	499	2	siegel	siegel	PROPN
ftr-331	499	3	,	,	PUNCT
ftr-331	499	4	re	re	ADJ
ftr-331	499	5	-	-	NOUN
ftr-331	499	6	engineering	engineering	ADJ
ftr-331	499	7	form	form	NOUN
ftr-331	499	8	1023	1023	NUM
ftr-331	499	9	to	to	PART
ftr-331	499	10	identify	identify	VERB
ftr-331	499	11	problem	problem	NOUN
ftr-331	499	12	organizations	organization	NOUN
ftr-331	499	13	before	before	SCONJ
ftr-331	499	14	exemption	exemption	NOUN
ftr-331	499	15	is	be	AUX
ftr-331	499	16	granted	grant	VERB
ftr-331	499	17	:	:	PUNCT
ftr-331	499	18	watch	watch	VERB
ftr-331	499	19	out	out	ADP
ftr-331	499	20	for	for	ADP
ftr-331	499	21	the	the	DET
ftr-331	499	22	"	"	PUNCT
ftr-331	499	23	penalties	penalty	NOUN
ftr-331	499	24	of	of	ADP
ftr-331	499	25	perjury	perjury	NOUN
ftr-331	499	26	"	"	PUNCT
ftr-331	499	27	statement	statement	NOUN
ftr-331	499	28	(	(	PUNCT
ftr-331	499	29	november	november	PROPN
ftr-331	499	30	3	3	NUM
ftr-331	499	31	,	,	PUNCT
ftr-331	499	32	2004	2004	NUM
ftr-331	499	33	)	)	PUNCT
ftr-331	499	34	,	,	PUNCT
ftr-331	499	35	http://charitygovernance.blogs.com/	http://charitygovernance.blogs.com/	PROPN
ftr-331	499	36	charitygovernance/2004/1	charitygovernance/2004/1	PROPN
ftr-331	499	37	i	i	PROPN
ftr-331	499	38	/reengineering	/reengineere	VERB
ftr-331	499	39	f.html	f.html	ADJ
ftr-331	499	40	.	.	PUNCT
ftr-331	500	1	93	93	NUM
ftr-331	500	2	.	.	PUNCT
ftr-331	501	1	i	i	PRON
ftr-331	501	2	d.	d.	PROPN
ftr-331	501	3	94	94	NUM
ftr-331	501	4	.	.	PUNCT
ftr-331	502	1	see	see	VERB
ftr-331	502	2	united	united	PROPN
ftr-331	502	3	states	states	PROPN
ftr-331	502	4	v.	v.	ADP
ftr-331	502	5	mubayyid	mubayyid	PROPN
ftr-331	502	6	,	,	PUNCT
ftr-331	502	7	658	658	NUM
ftr-331	502	8	f.3d	f.3d	NUM
ftr-331	502	9	35	35	NUM
ftr-331	502	10	(	(	PUNCT
ftr-331	502	11	1st	1st	ADJ
ftr-331	502	12	cir	cir	NOUN
ftr-331	502	13	.	.	PUNCT
ftr-331	502	14	2011	2011	NUM
ftr-331	502	15	)	)	PUNCT
ftr-331	502	16	upholding	uphold	VERB
ftr-331	502	17	mubayyid	mubayyid	NOUN
ftr-331	502	18	's	's	PART
ftr-331	502	19	convictions	conviction	NOUN
ftr-331	502	20	for	for	ADP
ftr-331	502	21	filing	file	VERB
ftr-331	502	22	false	false	ADJ
ftr-331	502	23	forms	form	NOUN
ftr-331	502	24	990	990	NUM
ftr-331	502	25	for	for	ADP
ftr-331	502	26	a	a	DET
ftr-331	502	27	putative	putative	ADJ
ftr-331	502	28	charity	charity	NOUN
ftr-331	502	29	known	know	VERB
ftr-331	502	30	as	as	ADP
ftr-331	502	31	care	care	NOUN
ftr-331	502	32	international	international	ADJ
ftr-331	502	33	.	.	PUNCT
ftr-331	503	1	the	the	DET
ftr-331	503	2	court	court	NOUN
ftr-331	503	3	explained	explain	VERB
ftr-331	503	4	that	that	DET
ftr-331	503	5	question	question	NOUN
ftr-331	503	6	76	76	NUM
ftr-331	503	7	on	on	ADP
ftr-331	503	8	the	the	DET
ftr-331	503	9	form	form	NOUN
ftr-331	503	10	990	990	NUM
ftr-331	503	11	for	for	ADP
ftr-331	503	12	tax	tax	NOUN
ftr-331	503	13	years	year	NOUN
ftr-331	503	14	1997	1997	NUM
ftr-331	503	15	,	,	PUNCT
ftr-331	503	16	1999	1999	NUM
ftr-331	503	17	,	,	PUNCT
ftr-331	503	18	and	and	CCONJ
ftr-331	503	19	2000	2000	NUM
ftr-331	503	20	asked	ask	VERB
ftr-331	503	21	the	the	DET
ftr-331	503	22	following	following	ADJ
ftr-331	503	23	question	question	NOUN
ftr-331	503	24	:	:	PUNCT
ftr-331	503	25	"	"	PUNCT
ftr-331	503	26	did	do	AUX
ftr-331	503	27	the	the	DET
ftr-331	503	28	organization	organization	NOUN
ftr-331	503	29	engage	engage	VERB
ftr-331	503	30	in	in	ADP
ftr-331	503	31	any	any	DET
ftr-331	503	32	activity	activity	NOUN
ftr-331	503	33	not	not	PART
ftr-331	503	34	previously	previously	ADV
ftr-331	503	35	reported	report	VERB
ftr-331	503	36	to	to	ADP
ftr-331	503	37	the	the	DET
ftr-331	503	38	irs	irs	PROPN
ftr-331	503	39	?	?	PUNCT
ftr-331	504	1	if	if	SCONJ
ftr-331	504	2	'	'	PUNCT
ftr-331	504	3	yes	yes	INTJ
ftr-331	504	4	,	,	PUNCT
ftr-331	504	5	'	'	PUNCT
ftr-331	504	6	attach	attach	VERB
ftr-331	504	7	a	a	DET
ftr-331	504	8	detailed	detailed	ADJ
ftr-331	504	9	208	208	NUM
ftr-331	505	1	[	[	X
ftr-331	505	2	vol	vol	NOUN
ftr-331	505	3	.	.	PUNCT
ftr-331	506	1	12:4	12:4	NUM
ftr-331	506	2	charity	charity	NOUN
ftr-331	506	3	governance	governance	NOUN
ftr-331	506	4	2	2	NUM
ftr-331	506	5	.	.	PUNCT
ftr-331	506	6	forms	form	NOUN
ftr-331	506	7	990	990	NUM
ftr-331	506	8	:	:	PUNCT
ftr-331	506	9	problems	problem	NOUN
ftr-331	506	10	ofaccuracy	ofaccuracy	PROPN
ftr-331	506	11	and	and	CCONJ
ftr-331	506	12	timeliness	timeliness	NOUN
ftr-331	506	13	like	like	ADP
ftr-331	506	14	other	other	ADJ
ftr-331	506	15	federal	federal	ADJ
ftr-331	506	16	tax	tax	NOUN
ftr-331	506	17	returns	return	NOUN
ftr-331	506	18	,	,	PUNCT
ftr-331	506	19	the	the	DET
ftr-331	506	20	forms	form	NOUN
ftr-331	506	21	990	990	NUM
ftr-331	506	22	are	be	AUX
ftr-331	506	23	self	self	NOUN
ftr-331	506	24	-	-	PUNCT
ftr-331	506	25	reported	report	VERB
ftr-331	506	26	.	.	PUNCT
ftr-331	507	1	as	as	SCONJ
ftr-331	507	2	filed	file	VERB
ftr-331	507	3	,	,	PUNCT
ftr-331	507	4	many	many	ADJ
ftr-331	507	5	contain	contain	VERB
ftr-331	507	6	errors	error	NOUN
ftr-331	507	7	,	,	PUNCT
ftr-331	507	8	some	some	DET
ftr-331	507	9	materially	materially	ADV
ftr-331	507	10	misleading	misleading	ADJ
ftr-331	507	11	.	.	PUNCT
ftr-331	508	1	hopefully	hopefully	ADV
ftr-331	508	2	,	,	PUNCT
ftr-331	508	3	compliance	compliance	NOUN
ftr-331	508	4	will	will	AUX
ftr-331	508	5	improve	improve	VERB
ftr-331	508	6	as	as	ADP
ftr-331	508	7	boards	board	NOUN
ftr-331	508	8	and	and	CCONJ
ftr-331	508	9	top	top	ADJ
ftr-331	508	10	management	management	NOUN
ftr-331	508	11	become	become	VERB
ftr-331	508	12	more	more	ADV
ftr-331	508	13	involved	involved	ADJ
ftr-331	508	14	in	in	ADP
ftr-331	508	15	preparing	prepare	VERB
ftr-331	508	16	the	the	DET
ftr-331	508	17	form	form	NOUN
ftr-331	508	18	.	.	PUNCT
ftr-331	509	1	even	even	ADV
ftr-331	509	2	with	with	ADP
ftr-331	509	3	the	the	DET
ftr-331	509	4	redesign	redesign	NOUN
ftr-331	509	5	,	,	PUNCT
ftr-331	509	6	though	though	ADV
ftr-331	509	7	,	,	PUNCT
ftr-331	509	8	this	this	DET
ftr-331	509	9	document	document	NOUN
ftr-331	509	10	can	can	AUX
ftr-331	509	11	not	not	PART
ftr-331	509	12	provide	provide	VERB
ftr-331	509	13	much	much	ADJ
ftr-331	509	14	insight	insight	NOUN
ftr-331	509	15	into	into	ADP
ftr-331	509	16	the	the	DET
ftr-331	509	17	nature	nature	NOUN
ftr-331	509	18	and	and	CCONJ
ftr-331	509	19	quality	quality	NOUN
ftr-331	509	20	of	of	ADP
ftr-331	509	21	charity	charity	NOUN
ftr-331	509	22	activities	activity	NOUN
ftr-331	509	23	.	.	PUNCT
ftr-331	510	1	moreover	moreover	ADV
ftr-331	510	2	,	,	PUNCT
ftr-331	510	3	many	many	ADJ
ftr-331	510	4	forms	form	NOUN
ftr-331	510	5	990	990	NUM
ftr-331	510	6	are	be	AUX
ftr-331	510	7	filed	file	VERB
ftr-331	510	8	under	under	ADP
ftr-331	510	9	an	an	DET
ftr-331	510	10	automatic	automatic	ADJ
ftr-331	510	11	six	six	NUM
ftr-331	510	12	-	-	PUNCT
ftr-331	510	13	month	month	NOUN
ftr-331	510	14	extension	extension	NOUN
ftr-331	510	15	.	.	PUNCT
ftr-331	511	1	the	the	DET
ftr-331	511	2	blame	blame	NOUN
ftr-331	511	3	for	for	ADP
ftr-331	511	4	this	this	PRON
ftr-331	511	5	commonly	commonly	ADV
ftr-331	511	6	falls	fall	VERB
ftr-331	511	7	on	on	ADP
ftr-331	511	8	the	the	DET
ftr-331	511	9	accountants	accountant	NOUN
ftr-331	511	10	,	,	PUNCT
ftr-331	511	11	who	who	PRON
ftr-331	511	12	can	can	AUX
ftr-331	511	13	barely	barely	ADV
ftr-331	511	14	recover	recover	VERB
ftr-331	511	15	from	from	ADP
ftr-331	511	16	having	have	VERB
ftr-331	511	17	to	to	PART
ftr-331	511	18	prepare	prepare	VERB
ftr-331	511	19	tax	tax	NOUN
ftr-331	511	20	returns	return	NOUN
ftr-331	511	21	for	for	ADP
ftr-331	511	22	individuals	individual	NOUN
ftr-331	511	23	(	(	PUNCT
ftr-331	511	24	due	due	ADJ
ftr-331	511	25	april	april	PROPN
ftr-331	511	26	15	15	NUM
ftr-331	511	27	)	)	PUNCT
ftr-331	511	28	before	before	ADP
ftr-331	511	29	gearing	gear	VERB
ftr-331	511	30	up	up	ADP
ftr-331	511	31	to	to	PART
ftr-331	511	32	file	file	VERB
ftr-331	511	33	forms	form	NOUN
ftr-331	511	34	990	990	NUM
ftr-331	511	35	(	(	PUNCT
ftr-331	511	36	due	due	ADJ
ftr-331	511	37	may	may	PROPN
ftr-331	511	38	15	15	NUM
ftr-331	511	39	,	,	PUNCT
ftr-331	511	40	for	for	ADP
ftr-331	511	41	calendar	calendar	NOUN
ftr-331	511	42	-	-	PUNCT
ftr-331	511	43	year	year	NOUN
ftr-331	511	44	organizations	organization	NOUN
ftr-331	511	45	)	)	PUNCT
ftr-331	511	46	.	.	PUNCT
ftr-331	512	1	no	no	DET
ftr-331	512	2	reputational	reputational	ADJ
ftr-331	512	3	sanction	sanction	NOUN
ftr-331	512	4	seems	seem	VERB
ftr-331	512	5	to	to	PART
ftr-331	512	6	follow	follow	VERB
ftr-331	512	7	from	from	ADP
ftr-331	512	8	filing	file	VERB
ftr-331	512	9	late	late	ADV
ftr-331	512	10	,	,	PUNCT
ftr-331	512	11	so	so	ADV
ftr-331	512	12	many	many	ADJ
ftr-331	512	13	calendar	calendar	NOUN
ftr-331	512	14	-	-	PUNCT
ftr-331	512	15	year	year	NOUN
ftr-331	512	16	exempt	exempt	ADJ
ftr-331	512	17	organizations	organization	NOUN
ftr-331	512	18	file	file	VERB
ftr-331	512	19	close	close	ADV
ftr-331	512	20	to	to	ADP
ftr-331	512	21	november	november	PROPN
ftr-331	512	22	15	15	NUM
ftr-331	512	23	.	.	PUNCT
ftr-331	513	1	(	(	PUNCT
ftr-331	513	2	you	you	PRON
ftr-331	513	3	can	can	AUX
ftr-331	513	4	set	set	VERB
ftr-331	513	5	your	your	PRON
ftr-331	513	6	calendar	calendar	NOUN
ftr-331	513	7	by	by	ADP
ftr-331	513	8	all	all	DET
ftr-331	513	9	the	the	DET
ftr-331	513	10	news	news	NOUN
ftr-331	513	11	stories	story	NOUN
ftr-331	513	12	on	on	ADP
ftr-331	513	13	nonprofit	nonprofit	ADJ
ftr-331	513	14	compensation	compensation	NOUN
ftr-331	513	15	that	that	PRON
ftr-331	513	16	appear	appear	VERB
ftr-331	513	17	around	around	ADP
ftr-331	513	18	thanksgiving	thanksgiving	NOUN
ftr-331	513	19	.	.	PUNCT
ftr-331	513	20	)	)	PUNCT
ftr-331	514	1	this	this	PRON
ftr-331	514	2	means	mean	VERB
ftr-331	514	3	that	that	SCONJ
ftr-331	514	4	events	event	NOUN
ftr-331	514	5	that	that	PRON
ftr-331	514	6	occur	occur	VERB
ftr-331	514	7	in	in	ADP
ftr-331	514	8	,	,	PUNCT
ftr-331	514	9	say	say	INTJ
ftr-331	514	10	,	,	PUNCT
ftr-331	514	11	january	january	PROPN
ftr-331	514	12	2011	2011	NUM
ftr-331	514	13	will	will	AUX
ftr-331	514	14	likely	likely	ADV
ftr-331	514	15	not	not	PART
ftr-331	514	16	be	be	AUX
ftr-331	514	17	disclosed	disclose	VERB
ftr-331	514	18	to	to	ADP
ftr-331	514	19	the	the	DET
ftr-331	514	20	public	public	NOUN
ftr-331	514	21	until	until	ADP
ftr-331	514	22	november	november	PROPN
ftr-331	514	23	2012	2012	NUM
ftr-331	514	24	,	,	PUNCT
ftr-331	514	25	almost	almost	ADV
ftr-331	514	26	two	two	NUM
ftr-331	514	27	years	year	NOUN
ftr-331	514	28	later.95	later.95	ADP
ftr-331	514	29	the	the	DET
ftr-331	514	30	irs	irs	PROPN
ftr-331	514	31	highlights	highlight	VERB
ftr-331	514	32	the	the	DET
ftr-331	514	33	value	value	NOUN
ftr-331	514	34	of	of	ADP
ftr-331	514	35	disclosure	disclosure	NOUN
ftr-331	514	36	in	in	ADP
ftr-331	514	37	describing	describe	VERB
ftr-331	514	38	its	its	PRON
ftr-331	514	39	e	e	NOUN
ftr-331	514	40	-	-	ADJ
ftr-331	514	41	filing	filing	NOUN
ftr-331	514	42	initiative	initiative	NOUN
ftr-331	514	43	:	:	PUNCT
ftr-331	514	44	e	e	X
ftr-331	514	45	-	-	NOUN
ftr-331	514	46	filing	filing	NOUN
ftr-331	514	47	reduces	reduce	VERB
ftr-331	514	48	normal	normal	ADJ
ftr-331	514	49	processing	processing	NOUN
ftr-331	514	50	time	time	NOUN
ftr-331	514	51	and	and	CCONJ
ftr-331	514	52	makes	make	VERB
ftr-331	514	53	compliance	compliance	NOUN
ftr-331	514	54	with	with	ADP
ftr-331	514	55	reporting	reporting	NOUN
ftr-331	514	56	and	and	CCONJ
ftr-331	514	57	disclosure	disclosure	NOUN
ftr-331	514	58	requirements	requirement	NOUN
ftr-331	514	59	easier	easy	ADJ
ftr-331	514	60	.	.	PUNCT
ftr-331	515	1	96	96	NUM
ftr-331	515	2	indeed	indeed	ADV
ftr-331	515	3	,	,	PUNCT
ftr-331	515	4	e	e	X
ftr-331	515	5	-	-	NOUN
ftr-331	515	6	filing	filing	NOUN
ftr-331	515	7	is	be	AUX
ftr-331	515	8	mandatory	mandatory	ADJ
ftr-331	515	9	for	for	ADP
ftr-331	515	10	large	large	ADJ
ftr-331	515	11	charities	charity	NOUN
ftr-331	515	12	:	:	PUNCT
ftr-331	515	13	"	"	PUNCT
ftr-331	515	14	for	for	ADP
ftr-331	515	15	tax	tax	NOUN
ftr-331	515	16	years	year	NOUN
ftr-331	515	17	ending	end	VERB
ftr-331	515	18	on	on	ADP
ftr-331	515	19	or	or	CCONJ
ftr-331	515	20	after	after	ADP
ftr-331	515	21	december	december	PROPN
ftr-331	515	22	31	31	NUM
ftr-331	515	23	,	,	PUNCT
ftr-331	515	24	2006	2006	NUM
ftr-331	515	25	,	,	PUNCT
ftr-331	515	26	exempt	exempt	ADJ
ftr-331	515	27	organizations	organization	NOUN
ftr-331	515	28	with	with	ADP
ftr-331	515	29	$	$	SYM
ftr-331	515	30	10	10	NUM
ftr-331	515	31	million	million	NUM
ftr-331	515	32	or	or	CCONJ
ftr-331	515	33	more	more	ADJ
ftr-331	515	34	in	in	ADP
ftr-331	515	35	total	total	ADJ
ftr-331	515	36	assets	asset	NOUN
ftr-331	515	37	may	may	AUX
ftr-331	515	38	be	be	AUX
ftr-331	515	39	required	require	VERB
ftr-331	515	40	to	to	ADP
ftr-331	515	41	e	e	NOUN
ftr-331	515	42	-	-	NOUN
ftr-331	515	43	file	file	VERB
ftr-331	515	44	if	if	SCONJ
ftr-331	515	45	the	the	DET
ftr-331	515	46	organization	organization	NOUN
ftr-331	515	47	files	file	VERB
ftr-331	515	48	at	at	ADV
ftr-331	515	49	least	least	ADV
ftr-331	515	50	250	250	NUM
ftr-331	515	51	returns	return	NOUN
ftr-331	515	52	in	in	ADP
ftr-331	515	53	a	a	DET
ftr-331	515	54	calendar	calendar	NOUN
ftr-331	515	55	year	year	NOUN
ftr-331	515	56	,	,	PUNCT
ftr-331	515	57	including	include	VERB
ftr-331	515	58	income	income	NOUN
ftr-331	515	59	,	,	PUNCT
ftr-331	515	60	excise	excise	NOUN
ftr-331	515	61	,	,	PUNCT
ftr-331	515	62	employment	employment	NOUN
ftr-331	515	63	tax	tax	NOUN
ftr-331	515	64	and	and	CCONJ
ftr-331	515	65	information	information	NOUN
ftr-331	515	66	returns	return	NOUN
ftr-331	515	67	....	....	PUNCT
ftr-331	515	68	private	private	ADJ
ftr-331	515	69	foundations	foundation	NOUN
ftr-331	515	70	and	and	CCONJ
ftr-331	515	71	non	non	ADJ
ftr-331	515	72	-	-	ADJ
ftr-331	515	73	exempt	exempt	ADJ
ftr-331	515	74	charitable	charitable	ADJ
ftr-331	515	75	trusts	trust	NOUN
ftr-331	515	76	are	be	AUX
ftr-331	515	77	required	require	VERB
ftr-331	515	78	to	to	PART
ftr-331	515	79	file	file	VERB
ftr-331	515	80	forms	form	NOUN
ftr-331	515	81	990	990	NUM
ftr-331	515	82	-	-	PUNCT
ftr-331	515	83	pf	pf	NOUN
ftr-331	515	84	electronically	electronically	ADV
ftr-331	515	85	regardless	regardless	ADV
ftr-331	515	86	of	of	ADP
ftr-331	515	87	their	their	PRON
ftr-331	515	88	asset	asset	NOUN
ftr-331	515	89	size	size	NOUN
ftr-331	515	90	,	,	PUNCT
ftr-331	515	91	if	if	SCONJ
ftr-331	515	92	they	they	PRON
ftr-331	515	93	file	file	VERB
ftr-331	515	94	at	at	ADP
ftr-331	515	95	least	least	ADJ
ftr-331	515	96	description	description	NOUN
ftr-331	515	97	of	of	ADP
ftr-331	515	98	each	each	DET
ftr-331	515	99	activity	activity	NOUN
ftr-331	515	100	.	.	PUNCT
ftr-331	515	101	"	"	PUNCT
ftr-331	516	1	the	the	DET
ftr-331	516	2	court	court	NOUN
ftr-331	516	3	ruled	rule	VERB
ftr-331	516	4	that	that	SCONJ
ftr-331	516	5	"	"	PUNCT
ftr-331	516	6	[	[	X
ftr-331	516	7	i]t	i]t	PROPN
ftr-331	516	8	was	be	AUX
ftr-331	516	9	well	well	ADV
ftr-331	516	10	within	within	ADP
ftr-331	516	11	the	the	DET
ftr-331	516	12	jury	jury	NOUN
ftr-331	516	13	's	's	PART
ftr-331	516	14	capability	capability	NOUN
ftr-331	516	15	to	to	PART
ftr-331	516	16	find	find	VERB
ftr-331	516	17	that	that	DET
ftr-331	516	18	mubayyid	mubayyid	NOUN
ftr-331	516	19	in	in	ADP
ftr-331	516	20	fact	fact	NOUN
ftr-331	516	21	understood	understand	VERB
ftr-331	516	22	that	that	SCONJ
ftr-331	516	23	the	the	DET
ftr-331	516	24	obligation	obligation	NOUN
ftr-331	516	25	imposed	impose	VERB
ftr-331	516	26	by	by	ADP
ftr-331	516	27	question	question	NOUN
ftr-331	516	28	76	76	NUM
ftr-331	516	29	required	require	VERB
ftr-331	516	30	reporting	reporting	NOUN
ftr-331	516	31	of	of	ADP
ftr-331	516	32	care	care	NOUN
ftr-331	516	33	's	's	PART
ftr-331	516	34	activities	activity	NOUN
ftr-331	516	35	not	not	PART
ftr-331	516	36	disclosed	disclose	VERB
ftr-331	516	37	on	on	ADP
ftr-331	516	38	the	the	DET
ftr-331	516	39	form	form	NOUN
ftr-331	516	40	1023	1023	NUM
ftr-331	516	41	,	,	PUNCT
ftr-331	516	42	regardless	regardless	ADV
ftr-331	516	43	of	of	ADP
ftr-331	516	44	the	the	DET
ftr-331	516	45	year	year	NOUN
ftr-331	516	46	in	in	ADP
ftr-331	516	47	which	which	PRON
ftr-331	516	48	those	those	DET
ftr-331	516	49	activities	activity	NOUN
ftr-331	516	50	began	begin	VERB
ftr-331	516	51	,	,	PUNCT
ftr-331	516	52	because	because	SCONJ
ftr-331	516	53	had	have	AUX
ftr-331	516	54	not	not	PART
ftr-331	516	55	previously	previously	ADV
ftr-331	516	56	reported	report	VERB
ftr-331	516	57	them	they	PRON
ftr-331	516	58	.	.	PUNCT
ftr-331	517	1	"	"	PUNCT
ftr-331	517	2	specifically	specifically	ADV
ftr-331	517	3	,	,	PUNCT
ftr-331	517	4	"	"	PUNCT
ftr-331	517	5	the	the	DET
ftr-331	517	6	court	court	NOUN
ftr-331	517	7	concluded	conclude	VERB
ftr-331	517	8	,	,	PUNCT
ftr-331	517	9	"	"	PUNCT
ftr-331	517	10	the	the	DET
ftr-331	517	11	record	record	NOUN
ftr-331	517	12	supports	support	VERB
ftr-331	517	13	a	a	DET
ftr-331	517	14	finding	finding	NOUN
ftr-331	517	15	that	that	DET
ftr-331	517	16	mubayyid	mubayyid	NOUN
ftr-331	517	17	answered	answer	VERB
ftr-331	517	18	question	question	NOUN
ftr-331	517	19	76	76	NUM
ftr-331	517	20	falsely	falsely	ADV
ftr-331	517	21	by	by	ADP
ftr-331	517	22	failing	fail	VERB
ftr-331	517	23	to	to	PART
ftr-331	517	24	disclose	disclose	VERB
ftr-331	517	25	three	three	NUM
ftr-331	517	26	distinct	distinct	ADJ
ftr-331	517	27	activities	activity	NOUN
ftr-331	517	28	:	:	PUNCT
ftr-331	517	29	the	the	DET
ftr-331	517	30	publication	publication	NOUN
ftr-331	517	31	of	of	ADP
ftr-331	517	32	the	the	DET
ftr-331	517	33	'	'	PUNCT
ftr-331	517	34	al	al	PROPN
ftr-331	517	35	-	-	PUNCT
ftr-331	517	36	hussam	hussam	PROPN
ftr-331	517	37	'	'	PART
ftr-331	517	38	newsletter	newsletter	NOUN
ftr-331	517	39	in	in	ADP
ftr-331	517	40	1997	1997	NUM
ftr-331	517	41	;	;	PUNCT
ftr-331	517	42	the	the	DET
ftr-331	517	43	operation	operation	NOUN
ftr-331	517	44	of	of	ADP
ftr-331	517	45	care	care	NOUN
ftr-331	517	46	's	's	PART
ftr-331	517	47	website	website	NOUN
ftr-331	517	48	in	in	ADP
ftr-331	517	49	1999	1999	NUM
ftr-331	517	50	and	and	CCONJ
ftr-331	517	51	2000	2000	NUM
ftr-331	517	52	;	;	PUNCT
ftr-331	517	53	and	and	CCONJ
ftr-331	517	54	,	,	PUNCT
ftr-331	517	55	in	in	ADP
ftr-331	517	56	all	all	DET
ftr-331	517	57	three	three	NUM
ftr-331	517	58	years	year	NOUN
ftr-331	517	59	,	,	PUNCT
ftr-331	517	60	an	an	DET
ftr-331	517	61	orphan	orphan	NOUN
ftr-331	517	62	sponsorship	sponsorship	NOUN
ftr-331	517	63	program	program	NOUN
ftr-331	517	64	that	that	PRON
ftr-331	517	65	targeted	target	VERB
ftr-331	517	66	the	the	DET
ftr-331	517	67	families	family	NOUN
ftr-331	517	68	of	of	ADP
ftr-331	517	69	martyred	martyr	VERB
ftr-331	517	70	mujahideen	mujahideen	PROPN
ftr-331	517	71	.	.	PUNCT
ftr-331	517	72	"	"	PUNCT
ftr-331	518	1	i	i	PRON
ftr-331	518	2	d.	d.	PROPN
ftr-331	518	3	at	at	ADP
ftr-331	518	4	60	60	NUM
ftr-331	518	5	,	,	PUNCT
ftr-331	518	6	63	63	NUM
ftr-331	518	7	-	-	SYM
ftr-331	518	8	64	64	NUM
ftr-331	518	9	(	(	PUNCT
ftr-331	518	10	footnote	footnote	NOUN
ftr-331	518	11	omitted	omit	VERB
ftr-331	518	12	)	)	PUNCT
ftr-331	518	13	.	.	PUNCT
ftr-331	519	1	95	95	NUM
ftr-331	519	2	.	.	PUNCT
ftr-331	520	1	in	in	ADP
ftr-331	520	2	an	an	DET
ftr-331	520	3	oral	oral	ADJ
ftr-331	520	4	comment	comment	NOUN
ftr-331	520	5	at	at	ADP
ftr-331	520	6	the	the	DET
ftr-331	520	7	senate	senate	PROPN
ftr-331	520	8	finance	finance	PROPN
ftr-331	520	9	committee	committee	PROPN
ftr-331	520	10	staff	staff	NOUN
ftr-331	520	11	roundtable	roundtable	NOUN
ftr-331	520	12	held	hold	VERB
ftr-331	520	13	in	in	ADP
ftr-331	520	14	washington	washington	PROPN
ftr-331	520	15	,	,	PUNCT
ftr-331	520	16	d.c	d.c	PROPN
ftr-331	520	17	.	.	PROPN
ftr-331	520	18	,	,	PUNCT
ftr-331	520	19	on	on	ADP
ftr-331	520	20	july	july	PROPN
ftr-331	520	21	22	22	NUM
ftr-331	520	22	,	,	PUNCT
ftr-331	520	23	2004	2004	NUM
ftr-331	520	24	(	(	PUNCT
ftr-331	520	25	which	which	PRON
ftr-331	520	26	this	this	DET
ftr-331	520	27	author	author	NOUN
ftr-331	520	28	attended	attend	VERB
ftr-331	520	29	)	)	PUNCT
ftr-331	520	30	,	,	PUNCT
ftr-331	520	31	attorney	attorney	NOUN
ftr-331	520	32	douglas	douglas	PROPN
ftr-331	520	33	mancino	mancino	PROPN
ftr-331	520	34	recommended	recommend	VERB
ftr-331	520	35	that	that	SCONJ
ftr-331	520	36	exempt	exempt	ADJ
ftr-331	520	37	organizations	organization	NOUN
ftr-331	520	38	be	be	AUX
ftr-331	520	39	required	require	VERB
ftr-331	520	40	to	to	PART
ftr-331	520	41	report	report	VERB
ftr-331	520	42	compensation	compensation	NOUN
ftr-331	520	43	on	on	ADP
ftr-331	520	44	a	a	DET
ftr-331	520	45	more	more	ADV
ftr-331	520	46	current	current	ADJ
ftr-331	520	47	basis	basis	NOUN
ftr-331	520	48	,	,	PUNCT
ftr-331	520	49	citing	cite	VERB
ftr-331	520	50	as	as	ADP
ftr-331	520	51	precedent	precedent	NOUN
ftr-331	520	52	the	the	DET
ftr-331	520	53	quarterly	quarterly	ADJ
ftr-331	520	54	filings	filing	NOUN
ftr-331	520	55	required	require	VERB
ftr-331	520	56	by	by	ADP
ftr-331	520	57	the	the	DET
ftr-331	520	58	sec	sec	PROPN
ftr-331	520	59	of	of	ADP
ftr-331	520	60	public	public	ADJ
ftr-331	520	61	companies	company	NOUN
ftr-331	520	62	.	.	PUNCT
ftr-331	521	1	96	96	NUM
ftr-331	521	2	.	.	PUNCT
ftr-331	522	1	internal	internal	ADJ
ftr-331	522	2	revenue	revenue	NOUN
ftr-331	522	3	service	service	NOUN
ftr-331	522	4	,	,	PUNCT
ftr-331	522	5	e	e	NOUN
ftr-331	522	6	-	-	NOUN
ftr-331	522	7	file	file	NOUN
ftr-331	522	8	for	for	ADP
ftr-331	522	9	charities	charity	NOUN
ftr-331	522	10	and	and	CCONJ
ftr-331	522	11	nonprofits	nonprofit	NOUN
ftr-331	522	12	,	,	PUNCT
ftr-331	522	13	http://www.irs.gov/efile/article/o,,id=108211,00.html	http://www.irs.gov/efile/article/o,,id=108211,00.html	X
ftr-331	522	14	.	.	PUNCT
ftr-331	523	1	2012	2012	NUM
ftr-331	523	2	]	]	PUNCT
ftr-331	523	3	209	209	NUM
ftr-331	523	4	florida	florida	PROPN
ftr-331	523	5	tax	tax	NOUN
ftr-331	523	6	review	review	NOUN
ftr-331	523	7	250	250	NUM
ftr-331	523	8	returns	return	NOUN
ftr-331	523	9	annually	annually	ADV
ftr-331	523	10	.	.	PUNCT
ftr-331	523	11	"	"	PUNCT
ftr-331	524	1	97	97	NUM
ftr-331	524	2	beginning	begin	VERB
ftr-331	524	3	in	in	ADP
ftr-331	524	4	2006	2006	NUM
ftr-331	524	5	,	,	PUNCT
ftr-331	524	6	the	the	DET
ftr-331	524	7	irs	irs	PROPN
ftr-331	524	8	started	start	VERB
ftr-331	524	9	a	a	DET
ftr-331	524	10	federal	federal	ADJ
ftr-331	524	11	/	/	SYM
ftr-331	524	12	state	state	NOUN
ftr-331	524	13	filing	filing	NOUN
ftr-331	524	14	system	system	NOUN
ftr-331	524	15	,	,	PUNCT
ftr-331	524	16	and	and	CCONJ
ftr-331	524	17	has	have	AUX
ftr-331	524	18	begun	begin	VERB
ftr-331	524	19	working	work	VERB
ftr-331	524	20	with	with	ADP
ftr-331	524	21	individual	individual	ADJ
ftr-331	524	22	states	state	NOUN
ftr-331	524	23	to	to	PART
ftr-331	524	24	test	test	VERB
ftr-331	524	25	their	their	PRON
ftr-331	524	26	systems	system	NOUN
ftr-331	524	27	.	.	PUNCT
ftr-331	525	1	98	98	NUM
ftr-331	525	2	in	in	ADP
ftr-331	525	3	2008	2008	NUM
ftr-331	525	4	,	,	PUNCT
ftr-331	525	5	the	the	DET
ftr-331	525	6	irs	irs	PROPN
ftr-331	525	7	processed	process	VERB
ftr-331	525	8	901,000	901,000	NUM
ftr-331	525	9	exempt	exempt	ADJ
ftr-331	525	10	-	-	PUNCT
ftr-331	525	11	organization	organization	NOUN
ftr-331	525	12	tax	tax	NOUN
ftr-331	525	13	returns	return	NOUN
ftr-331	525	14	(	(	PUNCT
ftr-331	525	15	mostly	mostly	ADV
ftr-331	525	16	forms	form	NOUN
ftr-331	525	17	990	990	NUM
ftr-331	525	18	,	,	PUNCT
ftr-331	525	19	990	990	NUM
ftr-331	525	20	-	-	PUNCT
ftr-331	525	21	ez	ez	NOUN
ftr-331	525	22	,	,	PUNCT
ftr-331	525	23	and	and	CCONJ
ftr-331	525	24	990	990	NUM
ftr-331	525	25	-	-	PUNCT
ftr-331	525	26	pf	pf	NOUN
ftr-331	525	27	)	)	PUNCT
ftr-331	525	28	;	;	PUNCT
ftr-331	525	29	in	in	ADP
ftr-331	525	30	2009	2009	NUM
ftr-331	525	31	the	the	DET
ftr-331	525	32	irs	irs	PROPN
ftr-331	525	33	processed	process	VERB
ftr-331	525	34	132,000	132,000	NUM
ftr-331	525	35	returns	return	NOUN
ftr-331	525	36	,	,	PUNCT
ftr-331	525	37	an	an	DET
ftr-331	525	38	increase	increase	NOUN
ftr-331	525	39	of	of	ADP
ftr-331	525	40	25.6	25.6	NUM
ftr-331	525	41	percent	percent	NOUN
ftr-331	525	42	;	;	PUNCT
ftr-331	525	43	and	and	CCONJ
ftr-331	525	44	in	in	ADP
ftr-331	525	45	2010	2010	NUM
ftr-331	525	46	the	the	DET
ftr-331	525	47	irs	irs	PROPN
ftr-331	525	48	processed	process	VERB
ftr-331	525	49	1,343,000	1,343,000	NUM
ftr-331	525	50	returns	return	NOUN
ftr-331	525	51	(	(	PUNCT
ftr-331	525	52	an	an	DET
ftr-331	525	53	increase	increase	NOUN
ftr-331	525	54	of	of	ADP
ftr-331	525	55	18.6	18.6	NUM
ftr-331	525	56	percent	percent	NOUN
ftr-331	525	57	)	)	PUNCT
ftr-331	525	58	;	;	PUNCT
ftr-331	525	59	presumably	presumably	ADV
ftr-331	525	60	these	these	DET
ftr-331	525	61	rapid	rapid	ADJ
ftr-331	525	62	increases	increase	NOUN
ftr-331	525	63	were	be	AUX
ftr-331	525	64	due	due	ADJ
ftr-331	525	65	to	to	ADP
ftr-331	525	66	the	the	DET
ftr-331	525	67	filings	filing	NOUN
ftr-331	525	68	of	of	ADP
ftr-331	525	69	the	the	DET
ftr-331	525	70	e	e	NOUN
ftr-331	525	71	-	-	NOUN
ftr-331	525	72	postcard	postcard	NOUN
ftr-331	525	73	,	,	PUNCT
ftr-331	525	74	form	form	VERB
ftr-331	525	75	990	990	NUM
ftr-331	525	76	-	-	PUNCT
ftr-331	525	77	n.99	n.99	NOUN
ftr-331	525	78	of	of	ADP
ftr-331	525	79	these	these	DET
ftr-331	525	80	returns	return	NOUN
ftr-331	525	81	,	,	PUNCT
ftr-331	525	82	many	many	ADJ
ftr-331	525	83	were	be	AUX
ftr-331	525	84	filed	file	VERB
ftr-331	525	85	electronically	electronically	ADV
ftr-331	525	86	:	:	PUNCT
ftr-331	525	87	in	in	ADP
ftr-331	525	88	2008	2008	NUM
ftr-331	525	89	,	,	PUNCT
ftr-331	525	90	exempt	exempt	ADJ
ftr-331	525	91	organizations	organization	NOUN
ftr-331	525	92	filed	file	VERB
ftr-331	525	93	57,975	57,975	NUM
ftr-331	525	94	forms	form	NOUN
ftr-331	525	95	990	990	NUM
ftr-331	525	96	;	;	PUNCT
ftr-331	525	97	44,362	44,362	NUM
ftr-331	525	98	forms	form	VERB
ftr-331	525	99	990	990	NUM
ftr-331	525	100	-	-	PUNCT
ftr-331	525	101	ez	ez	NOUN
ftr-331	525	102	;	;	PUNCT
ftr-331	525	103	and	and	CCONJ
ftr-331	525	104	292,002	292,002	NUM
ftr-331	525	105	forms	form	VERB
ftr-331	525	106	990	990	NUM
ftr-331	525	107	-	-	PUNCT
ftr-331	525	108	n	n	PRON
ftr-331	525	109	(	(	PUNCT
ftr-331	525	110	which	which	PRON
ftr-331	525	111	can	can	AUX
ftr-331	525	112	only	only	ADV
ftr-331	525	113	be	be	AUX
ftr-331	525	114	filed	file	VERB
ftr-331	525	115	electronically).'o	electronically).'o	PROPN
ftr-331	525	116	c.	c.	NOUN
ftr-331	525	117	rationales	rationale	NOUN
ftr-331	525	118	for	for	ADP
ftr-331	525	119	governmentally	governmentally	ADV
ftr-331	525	120	mandated	mandate	VERB
ftr-331	525	121	disclosure	disclosure	NOUN
ftr-331	525	122	to	to	ADP
ftr-331	525	123	the	the	DET
ftr-331	525	124	public	public	NOUN
ftr-331	525	125	this	this	DET
ftr-331	525	126	subpart	subpart	NOUN
ftr-331	525	127	considers	consider	VERB
ftr-331	525	128	four	four	NUM
ftr-331	525	129	possible	possible	ADJ
ftr-331	525	130	rationales	rationale	NOUN
ftr-331	525	131	for	for	ADP
ftr-331	525	132	mandating	mandate	VERB
ftr-331	525	133	public	public	ADJ
ftr-331	525	134	disclosure	disclosure	NOUN
ftr-331	525	135	of	of	ADP
ftr-331	525	136	charity	charity	NOUN
ftr-331	525	137	finances	finance	NOUN
ftr-331	525	138	and	and	CCONJ
ftr-331	525	139	other	other	ADJ
ftr-331	525	140	activities	activity	NOUN
ftr-331	525	141	.	.	PUNCT
ftr-331	526	1	1	1	X
ftr-331	526	2	.	.	X
ftr-331	526	3	disclosure	disclosure	NOUN
ftr-331	526	4	without	without	ADP
ftr-331	526	5	judgment	judgment	NOUN
ftr-331	526	6	:	:	PUNCT
ftr-331	526	7	"	"	PUNCT
ftr-331	526	8	disclose	disclose	VERB
ftr-331	526	9	or	or	CCONJ
ftr-331	526	10	abstain	abstain	VERB
ftr-331	526	11	"	"	PUNCT
ftr-331	526	12	while	while	SCONJ
ftr-331	526	13	,	,	PUNCT
ftr-331	526	14	as	as	SCONJ
ftr-331	526	15	mentioned	mention	VERB
ftr-331	526	16	above	above	ADV
ftr-331	526	17	,	,	PUNCT
ftr-331	526	18	congress	congress	PROPN
ftr-331	526	19	provides	provide	VERB
ftr-331	526	20	for	for	ADP
ftr-331	526	21	the	the	DET
ftr-331	526	22	confidentiality	confidentiality	NOUN
ftr-331	526	23	of	of	ADP
ftr-331	526	24	tax	tax	NOUN
ftr-331	526	25	returns	return	NOUN
ftr-331	526	26	,	,	PUNCT
ftr-331	526	27	in	in	ADP
ftr-331	526	28	regulating	regulate	VERB
ftr-331	526	29	the	the	DET
ftr-331	526	30	securities	security	NOUN
ftr-331	526	31	issued	issue	VERB
ftr-331	526	32	by	by	ADP
ftr-331	526	33	publicly	publicly	ADV
ftr-331	526	34	traded	trade	VERB
ftr-331	526	35	companies	company	NOUN
ftr-331	526	36	,	,	PUNCT
ftr-331	526	37	congress	congress	PROPN
ftr-331	526	38	has	have	AUX
ftr-331	526	39	generally	generally	ADV
ftr-331	526	40	adopted	adopt	VERB
ftr-331	526	41	a	a	DET
ftr-331	526	42	"	"	PUNCT
ftr-331	526	43	disclose	disclose	VERB
ftr-331	526	44	or	or	CCONJ
ftr-331	526	45	abstain	abstain	VERB
ftr-331	526	46	"	"	PUNCT
ftr-331	526	47	model	model	NOUN
ftr-331	526	48	in	in	ADP
ftr-331	526	49	lieu	lieu	NOUN
ftr-331	526	50	of	of	ADP
ftr-331	526	51	prescriptive	prescriptive	ADJ
ftr-331	526	52	regulation	regulation	NOUN
ftr-331	526	53	.	.	PUNCT
ftr-331	527	1	under	under	ADP
ftr-331	527	2	that	that	DET
ftr-331	527	3	approach	approach	NOUN
ftr-331	527	4	,	,	PUNCT
ftr-331	527	5	if	if	SCONJ
ftr-331	527	6	the	the	DET
ftr-331	527	7	issuer	issuer	NOUN
ftr-331	527	8	makes	make	VERB
ftr-331	527	9	honest	honest	ADJ
ftr-331	527	10	(	(	PUNCT
ftr-331	527	11	i.e.	i.e.	X
ftr-331	527	12	,	,	PUNCT
ftr-331	527	13	not	not	PART
ftr-331	527	14	materially	materially	ADV
ftr-331	527	15	misleading	misleading	ADJ
ftr-331	527	16	)	)	PUNCT
ftr-331	527	17	public	public	ADJ
ftr-331	527	18	disclosures	disclosure	NOUN
ftr-331	527	19	,	,	PUNCT
ftr-331	527	20	we	we	PRON
ftr-331	527	21	essentially	essentially	ADV
ftr-331	527	22	leave	leave	VERB
ftr-331	527	23	investment	investment	NOUN
ftr-331	527	24	decisions	decision	NOUN
ftr-331	527	25	to	to	ADP
ftr-331	527	26	the	the	DET
ftr-331	527	27	market	market	NOUN
ftr-331	527	28	.	.	PUNCT
ftr-331	528	1	if	if	SCONJ
ftr-331	528	2	a	a	DET
ftr-331	528	3	similar	similar	ADJ
ftr-331	528	4	public	public	ADJ
ftr-331	528	5	disclosure	disclosure	NOUN
ftr-331	528	6	rationale	rationale	NOUN
ftr-331	528	7	is	be	AUX
ftr-331	528	8	chosen	choose	VERB
ftr-331	528	9	for	for	ADP
ftr-331	528	10	charity	charity	NOUN
ftr-331	528	11	regulation	regulation	NOUN
ftr-331	528	12	,	,	PUNCT
ftr-331	528	13	what	what	PRON
ftr-331	528	14	are	be	AUX
ftr-331	528	15	nondisclosing	nondisclose	VERB
ftr-331	528	16	nonprofits	nonprofit	NOUN
ftr-331	528	17	supposed	suppose	VERB
ftr-331	528	18	to	to	PART
ftr-331	528	19	abstain	abstain	VERB
ftr-331	528	20	from	from	ADP
ftr-331	528	21	?	?	PUNCT
ftr-331	528	22	soliciting	solicit	VERB
ftr-331	528	23	the	the	DET
ftr-331	528	24	public	public	NOUN
ftr-331	528	25	for	for	ADP
ftr-331	528	26	contributions	contribution	NOUN
ftr-331	528	27	(	(	PUNCT
ftr-331	528	28	state	state	NOUN
ftr-331	528	29	registration	registration	NOUN
ftr-331	528	30	model	model	NOUN
ftr-331	528	31	)	)	PUNCT
ftr-331	528	32	?	?	PUNCT
ftr-331	529	1	something	something	PRON
ftr-331	529	2	else	else	ADV
ftr-331	529	3	?	?	PUNCT
ftr-331	530	1	after	after	ADV
ftr-331	530	2	all	all	ADV
ftr-331	530	3	,	,	PUNCT
ftr-331	530	4	the	the	DET
ftr-331	530	5	typical	typical	ADJ
ftr-331	530	6	private	private	ADJ
ftr-331	530	7	foundation	foundation	NOUN
ftr-331	530	8	or	or	CCONJ
ftr-331	530	9	government	government	NOUN
ftr-331	530	10	-	-	PUNCT
ftr-331	530	11	funded	fund	VERB
ftr-331	530	12	agency	agency	NOUN
ftr-331	530	13	is	be	AUX
ftr-331	530	14	not	not	PART
ftr-331	530	15	seeking	seek	VERB
ftr-331	530	16	or	or	CCONJ
ftr-331	530	17	expecting	expect	VERB
ftr-331	530	18	contributions	contribution	NOUN
ftr-331	530	19	from	from	ADP
ftr-331	530	20	the	the	DET
ftr-331	530	21	public	public	NOUN
ftr-331	530	22	.	.	PUNCT
ftr-331	531	1	interestingly	interestingly	ADV
ftr-331	531	2	,	,	PUNCT
ftr-331	531	3	congress	congress	PROPN
ftr-331	531	4	required	require	VERB
ftr-331	531	5	private	private	ADJ
ftr-331	531	6	foundations	foundation	NOUN
ftr-331	531	7	to	to	PART
ftr-331	531	8	make	make	VERB
ftr-331	531	9	their	their	PRON
ftr-331	531	10	forms	form	NOUN
ftr-331	531	11	990	990	NUM
ftr-331	531	12	-	-	PUNCT
ftr-331	531	13	pf	pf	NOUN
ftr-331	531	14	available	available	ADJ
ftr-331	531	15	on	on	ADP
ftr-331	531	16	request	request	NOUN
ftr-331	531	17	in	in	ADP
ftr-331	531	18	1969	1969	NUM
ftr-331	531	19	,	,	PUNCT
ftr-331	531	20	but	but	CCONJ
ftr-331	531	21	did	do	AUX
ftr-331	531	22	not	not	PART
ftr-331	531	23	obligate	obligate	VERB
ftr-331	531	24	publicly	publicly	ADV
ftr-331	531	25	supported	support	VERB
ftr-331	531	26	charities	charity	NOUN
ftr-331	531	27	to	to	PART
ftr-331	531	28	make	make	VERB
ftr-331	531	29	their	their	PRON
ftr-331	531	30	forms	form	NOUN
ftr-331	531	31	990	990	NUM
ftr-331	531	32	available	available	ADJ
ftr-331	531	33	until	until	ADP
ftr-331	531	34	1987	1987	NUM
ftr-331	531	35	.	.	PUNCT
ftr-331	532	1	incidentally	incidentally	ADV
ftr-331	532	2	,	,	PUNCT
ftr-331	532	3	a	a	DET
ftr-331	532	4	disclosure	disclosure	NOUN
ftr-331	532	5	model	model	NOUN
ftr-331	532	6	based	base	VERB
ftr-331	532	7	on	on	ADP
ftr-331	532	8	this	this	DET
ftr-331	532	9	rationale	rationale	NOUN
ftr-331	532	10	might	might	AUX
ftr-331	532	11	be	be	AUX
ftr-331	532	12	the	the	DET
ftr-331	532	13	only	only	ADJ
ftr-331	532	14	constitutional	constitutional	ADJ
ftr-331	532	15	regulation	regulation	NOUN
ftr-331	532	16	permitted	permit	VERB
ftr-331	532	17	of	of	ADP
ftr-331	532	18	corporate	corporate	ADJ
ftr-331	532	19	political	political	ADJ
ftr-331	532	20	speech	speech	NOUN
ftr-331	532	21	after	after	ADP
ftr-331	532	22	the	the	DET
ftr-331	532	23	97	97	NUM
ftr-331	532	24	.	.	PUNCT
ftr-331	533	1	i	i	PRON
ftr-331	533	2	d.	d.	PROPN
ftr-331	533	3	98	98	NUM
ftr-331	533	4	.	.	PUNCT
ftr-331	534	1	see	see	VERB
ftr-331	534	2	also	also	ADV
ftr-331	534	3	guidestar	guidestar	PROPN
ftr-331	534	4	's	's	PART
ftr-331	534	5	service	service	NOUN
ftr-331	534	6	:	:	PUNCT
ftr-331	534	7	gov@guidestar	gov@guidestar	PROPN
ftr-331	534	8	offers	offer	VERB
ftr-331	534	9	a	a	DET
ftr-331	534	10	suite	suite	NOUN
ftr-331	534	11	of	of	ADP
ftr-331	534	12	tools	tool	NOUN
ftr-331	534	13	designed	design	VERB
ftr-331	534	14	specifically	specifically	ADV
ftr-331	534	15	for	for	ADP
ftr-331	534	16	government	government	NOUN
ftr-331	534	17	users	user	NOUN
ftr-331	534	18	of	of	ADP
ftr-331	534	19	guidestar	guidestar	NOUN
ftr-331	534	20	data	datum	NOUN
ftr-331	534	21	.	.	PUNCT
ftr-331	535	1	these	these	DET
ftr-331	535	2	research	research	NOUN
ftr-331	535	3	and	and	CCONJ
ftr-331	535	4	reporting	reporting	NOUN
ftr-331	535	5	tools	tool	NOUN
ftr-331	535	6	enable	enable	VERB
ftr-331	535	7	government	government	NOUN
ftr-331	535	8	decision	decision	NOUN
ftr-331	535	9	makers	maker	NOUN
ftr-331	535	10	to	to	PART
ftr-331	535	11	perform	perform	VERB
ftr-331	535	12	critical	critical	ADJ
ftr-331	535	13	tasks	task	NOUN
ftr-331	535	14	with	with	ADP
ftr-331	535	15	greater	great	ADJ
ftr-331	535	16	ease	ease	NOUN
ftr-331	535	17	and	and	CCONJ
ftr-331	535	18	confidence	confidence	NOUN
ftr-331	535	19	.	.	PUNCT
ftr-331	536	1	99	99	NUM
ftr-331	536	2	.	.	X
ftr-331	537	1	2009	2009	NUM
ftr-331	537	2	irs	irs	PROPN
ftr-331	537	3	data	datum	NOUN
ftr-331	537	4	book	book	NOUN
ftr-331	537	5	,	,	PUNCT
ftr-331	537	6	supra	supra	PROPN
ftr-331	537	7	note	note	NOUN
ftr-331	537	8	44	44	NUM
ftr-331	537	9	,	,	PUNCT
ftr-331	537	10	at	at	ADP
ftr-331	537	11	4	4	NUM
ftr-331	537	12	,	,	PUNCT
ftr-331	537	13	tbl	tbl	NOUN
ftr-331	537	14	.	.	PUNCT
ftr-331	537	15	2	2	NUM
ftr-331	537	16	;	;	PUNCT
ftr-331	537	17	2010	2010	NUM
ftr-331	537	18	irs	irs	PROPN
ftr-331	537	19	data	datum	NOUN
ftr-331	537	20	book	book	NOUN
ftr-331	537	21	,	,	PUNCT
ftr-331	537	22	supra	supra	PROPN
ftr-331	537	23	note	note	PROPN
ftr-331	537	24	45	45	NUM
ftr-331	537	25	.	.	NOUN
ftr-331	537	26	100	100	NUM
ftr-331	537	27	.	.	PUNCT
ftr-331	538	1	internal	internal	ADJ
ftr-331	538	2	revenue	revenue	NOUN
ftr-331	538	3	service	service	NOUN
ftr-331	538	4	exempt	exempt	ADJ
ftr-331	538	5	organizations	organization	NOUN
ftr-331	538	6	,	,	PUNCT
ftr-331	538	7	fy	fy	PROPN
ftr-331	538	8	2010	2010	NUM
ftr-331	538	9	annual	annual	ADJ
ftr-331	538	10	report	report	NOUN
ftr-331	538	11	and	and	CCONJ
ftr-331	538	12	fy	fy	PROPN
ftr-331	538	13	2011	2011	NUM
ftr-331	538	14	work	work	NOUN
ftr-331	538	15	plan	plan	NOUN
ftr-331	538	16	,	,	PUNCT
ftr-331	538	17	(	(	PUNCT
ftr-331	538	18	dec	dec	PROPN
ftr-331	538	19	.	.	PROPN
ftr-331	538	20	15	15	NUM
ftr-331	538	21	,	,	PUNCT
ftr-331	538	22	2010	2010	NUM
ftr-331	538	23	)	)	PUNCT
ftr-331	538	24	at	at	ADP
ftr-331	538	25	13	13	NUM
ftr-331	538	26	,	,	PUNCT
ftr-331	538	27	http://www.irs.gov/pub/irs-tege/fy20	http://www.irs.gov/pub/irs-tege/fy20	VERB
ftr-331	538	28	11_eoworkplan.pdf	11_eoworkplan.pdf	PRON
ftr-331	538	29	.	.	PUNCT
ftr-331	539	1	[	[	X
ftr-331	539	2	vol	vol	NOUN
ftr-331	539	3	.	.	PUNCT
ftr-331	539	4	12:4210	12:4210	NUM
ftr-331	539	5	charity	charity	NOUN
ftr-331	539	6	governance	governance	NOUN
ftr-331	539	7	supreme	supreme	PROPN
ftr-331	539	8	court	court	PROPN
ftr-331	539	9	's	's	PART
ftr-331	539	10	decision	decision	NOUN
ftr-331	539	11	in	in	ADP
ftr-331	539	12	citizens	citizen	NOUN
ftr-331	539	13	united	unite	VERB
ftr-331	539	14	,	,	PUNCT
ftr-331	539	15	a	a	DET
ftr-331	539	16	topic	topic	NOUN
ftr-331	539	17	beyond	beyond	ADP
ftr-331	539	18	the	the	DET
ftr-331	539	19	scope	scope	NOUN
ftr-331	539	20	of	of	ADP
ftr-331	539	21	this	this	DET
ftr-331	539	22	article	article	NOUN
ftr-331	539	23	.	.	PUNCT
ftr-331	540	1	"o	"o	PROPN
ftr-331	540	2	'	'	PART
ftr-331	540	3	2	2	NUM
ftr-331	540	4	.	.	PUNCT
ftr-331	540	5	condition	condition	NOUN
ftr-331	540	6	of	of	ADP
ftr-331	540	7	tax	tax	NOUN
ftr-331	540	8	subsidies	subsidy	NOUN
ftr-331	540	9	is	be	AUX
ftr-331	540	10	the	the	DET
ftr-331	540	11	rationale	rationale	NOUN
ftr-331	540	12	for	for	ADP
ftr-331	540	13	public	public	ADJ
ftr-331	540	14	disclosure	disclosure	NOUN
ftr-331	540	15	instead	instead	ADV
ftr-331	540	16	that	that	SCONJ
ftr-331	540	17	the	the	DET
ftr-331	540	18	"	"	PUNCT
ftr-331	540	19	public	public	ADJ
ftr-331	540	20	"	"	PUNCT
ftr-331	540	21	benefits	benefit	NOUN
ftr-331	540	22	through	through	ADP
ftr-331	540	23	providing	provide	VERB
ftr-331	540	24	support	support	NOUN
ftr-331	540	25	for	for	ADP
ftr-331	540	26	tax	tax	NOUN
ftr-331	540	27	subsidies	subsidy	NOUN
ftr-331	540	28	,	,	PUNCT
ftr-331	540	29	and	and	CCONJ
ftr-331	540	30	therefore	therefore	ADV
ftr-331	540	31	tax	tax	NOUN
ftr-331	540	32	filings	filing	NOUN
ftr-331	540	33	should	should	AUX
ftr-331	540	34	be	be	AUX
ftr-331	540	35	made	make	VERB
ftr-331	540	36	public	public	ADJ
ftr-331	540	37	?	?	PUNCT
ftr-331	541	1	(	(	PUNCT
ftr-331	541	2	generally	generally	ADV
ftr-331	541	3	,	,	PUNCT
ftr-331	541	4	imposing	impose	VERB
ftr-331	541	5	requirements	requirement	NOUN
ftr-331	541	6	conditioned	condition	VERB
ftr-331	541	7	on	on	ADP
ftr-331	541	8	tax	tax	NOUN
ftr-331	541	9	-	-	PUNCT
ftr-331	541	10	exempt	exempt	ADJ
ftr-331	541	11	status	status	NOUN
ftr-331	541	12	does	do	AUX
ftr-331	541	13	not	not	PART
ftr-331	541	14	give	give	VERB
ftr-331	541	15	rise	rise	NOUN
ftr-331	541	16	to	to	ADP
ftr-331	541	17	the	the	DET
ftr-331	541	18	argument	argument	NOUN
ftr-331	541	19	of	of	ADP
ftr-331	541	20	"	"	PUNCT
ftr-331	541	21	unconstitutional	unconstitutional	ADJ
ftr-331	541	22	conditions	condition	NOUN
ftr-331	541	23	,	,	PUNCT
ftr-331	541	24	"	"	PUNCT
ftr-331	541	25	because	because	SCONJ
ftr-331	541	26	exemption	exemption	NOUN
ftr-331	541	27	is	be	AUX
ftr-331	541	28	not	not	PART
ftr-331	541	29	a	a	DET
ftr-331	541	30	constitutional	constitutional	ADJ
ftr-331	541	31	right	right	NOUN
ftr-331	541	32	.	.	PUNCT
ftr-331	542	1	102	102	NUM
ftr-331	542	2	)	)	PUNCT
ftr-331	542	3	in	in	ADP
ftr-331	542	4	2000	2000	NUM
ftr-331	542	5	,	,	PUNCT
ftr-331	542	6	the	the	DET
ftr-331	542	7	staff	staff	NOUN
ftr-331	542	8	of	of	ADP
ftr-331	542	9	the	the	DET
ftr-331	542	10	joint	joint	ADJ
ftr-331	542	11	committee	committee	NOUN
ftr-331	542	12	on	on	ADP
ftr-331	542	13	taxation	taxation	NOUN
ftr-331	542	14	released	release	VERB
ftr-331	542	15	a	a	DET
ftr-331	542	16	congressionallymandated	congressionallymandate	VERB
ftr-331	542	17	study	study	NOUN
ftr-331	542	18	of	of	ADP
ftr-331	542	19	the	the	DET
ftr-331	542	20	disclosure	disclosure	NOUN
ftr-331	542	21	rules	rule	NOUN
ftr-331	542	22	in	in	ADP
ftr-331	542	23	the	the	DET
ftr-331	542	24	tax	tax	NOUN
ftr-331	542	25	system	system	NOUN
ftr-331	542	26	,	,	PUNCT
ftr-331	542	27	devoting	devote	VERB
ftr-331	542	28	a	a	DET
ftr-331	542	29	full	full	ADJ
ftr-331	542	30	volume	volume	NOUN
ftr-331	542	31	to	to	ADP
ftr-331	542	32	those	those	PRON
ftr-331	542	33	that	that	PRON
ftr-331	542	34	apply	apply	VERB
ftr-331	542	35	to	to	ADP
ftr-331	542	36	exemption	exemption	NOUN
ftr-331	542	37	organizations	organization	NOUN
ftr-331	542	38	.	.	PUNCT
ftr-331	543	1	103	103	NUM
ftr-331	544	1	the	the	DET
ftr-331	544	2	report	report	NOUN
ftr-331	544	3	called	call	VERB
ftr-331	544	4	for	for	ADP
ftr-331	544	5	increased	increase	VERB
ftr-331	544	6	public	public	ADJ
ftr-331	544	7	disclosure	disclosure	NOUN
ftr-331	544	8	of	of	ADP
ftr-331	544	9	exempt	exempt	ADJ
ftr-331	544	10	-	-	PUNCT
ftr-331	544	11	organization	organization	NOUN
ftr-331	544	12	information	information	NOUN
ftr-331	544	13	,	,	PUNCT
ftr-331	544	14	including	include	VERB
ftr-331	544	15	the	the	DET
ftr-331	544	16	release	release	NOUN
ftr-331	544	17	of	of	ADP
ftr-331	544	18	(	(	PUNCT
ftr-331	544	19	1	1	NUM
ftr-331	544	20	)	)	PUNCT
ftr-331	544	21	complete	complete	ADJ
ftr-331	544	22	private	private	ADJ
ftr-331	544	23	letter	letter	NOUN
ftr-331	544	24	rulings	ruling	NOUN
ftr-331	544	25	and	and	CCONJ
ftr-331	544	26	technical	technical	ADJ
ftr-331	544	27	advice	advice	NOUN
ftr-331	544	28	memoranda	memorandum	NOUN
ftr-331	544	29	,	,	PUNCT
ftr-331	544	30	without	without	ADP
ftr-331	544	31	redaction	redaction	NOUN
ftr-331	544	32	of	of	ADP
ftr-331	544	33	information	information	NOUN
ftr-331	544	34	identifying	identify	VERB
ftr-331	544	35	the	the	DET
ftr-331	544	36	entity	entity	NOUN
ftr-331	544	37	and	and	CCONJ
ftr-331	544	38	its	its	PRON
ftr-331	544	39	transaction	transaction	NOUN
ftr-331	544	40	,	,	PUNCT
ftr-331	544	41	(	(	PUNCT
ftr-331	544	42	2	2	X
ftr-331	544	43	)	)	PUNCT
ftr-331	544	44	the	the	DET
ftr-331	544	45	results	result	NOUN
ftr-331	544	46	of	of	ADP
ftr-331	544	47	all	all	DET
ftr-331	544	48	audits	audits	NOUN
ftr-331	544	49	of	of	ADP
ftr-331	544	50	tax	tax	NOUN
ftr-331	544	51	-	-	PUNCT
ftr-331	544	52	exempt	exempt	ADJ
ftr-331	544	53	organizations	organization	NOUN
ftr-331	544	54	,	,	PUNCT
ftr-331	544	55	also	also	ADV
ftr-331	544	56	without	without	ADP
ftr-331	544	57	redaction	redaction	NOUN
ftr-331	544	58	,	,	PUNCT
ftr-331	544	59	(	(	PUNCT
ftr-331	544	60	3	3	X
ftr-331	544	61	)	)	PUNCT
ftr-331	544	62	applications	application	NOUN
ftr-331	544	63	for	for	ADP
ftr-331	544	64	exemption	exemption	NOUN
ftr-331	544	65	,	,	PUNCT
ftr-331	544	66	not	not	PART
ftr-331	544	67	just	just	ADV
ftr-331	544	68	exemptions	exemption	NOUN
ftr-331	544	69	once	once	ADV
ftr-331	544	70	issued	issue	VERB
ftr-331	544	71	,	,	PUNCT
ftr-331	544	72	(	(	PUNCT
ftr-331	544	73	4	4	X
ftr-331	544	74	)	)	PUNCT
ftr-331	544	75	forms	form	VERB
ftr-331	544	76	990	990	NUM
ftr-331	544	77	-	-	PUNCT
ftr-331	544	78	t	t	NOUN
ftr-331	544	79	(	(	PUNCT
ftr-331	544	80	unrelated	unrelated	ADJ
ftr-331	544	81	business	business	NOUN
ftr-331	544	82	income	income	NOUN
ftr-331	544	83	tax	tax	NOUN
ftr-331	544	84	)	)	PUNCT
ftr-331	544	85	and	and	CCONJ
ftr-331	544	86	the	the	DET
ftr-331	544	87	returns	return	NOUN
ftr-331	544	88	of	of	ADP
ftr-331	544	89	taxable	taxable	ADJ
ftr-331	544	90	affiliates	affiliate	NOUN
ftr-331	544	91	,	,	PUNCT
ftr-331	544	92	and	and	CCONJ
ftr-331	544	93	(	(	PUNCT
ftr-331	544	94	5	5	X
ftr-331	544	95	)	)	PUNCT
ftr-331	544	96	a	a	DET
ftr-331	544	97	description	description	NOUN
ftr-331	544	98	of	of	ADP
ftr-331	544	99	lobbying	lobbying	NOUN
ftr-331	544	100	activities	activity	NOUN
ftr-331	544	101	,	,	PUNCT
ftr-331	544	102	and	and	CCONJ
ftr-331	544	103	amounts	amount	NOUN
ftr-331	544	104	spent	spend	VERB
ftr-331	544	105	on	on	ADP
ftr-331	544	106	self	self	NOUN
ftr-331	544	107	-	-	PUNCT
ftr-331	544	108	defense	defense	NOUN
ftr-331	544	109	lobbying	lobbying	NOUN
ftr-331	544	110	and	and	CCONJ
ftr-331	544	111	on	on	ADP
ftr-331	544	112	nonpartisan	nonpartisan	ADJ
ftr-331	544	113	research	research	NOUN
ftr-331	544	114	and	and	CCONJ
ftr-331	544	115	analysis	analysis	NOUN
ftr-331	544	116	that	that	PRON
ftr-331	544	117	includes	include	VERB
ftr-331	544	118	a	a	DET
ftr-331	544	119	limited	limited	ADJ
ftr-331	544	120	"	"	PUNCT
ftr-331	544	121	call	call	NOUN
ftr-331	544	122	to	to	ADP
ftr-331	544	123	action	action	NOUN
ftr-331	544	124	.	.	PUNCT
ftr-331	545	1	"1	"1	NOUN
ftr-331	545	2	04	04	NUM
ftr-331	546	1	many	many	ADJ
ftr-331	546	2	of	of	ADP
ftr-331	546	3	the	the	DET
ftr-331	546	4	recommendations	recommendation	NOUN
ftr-331	546	5	attracted	attract	VERB
ftr-331	546	6	strong	strong	ADJ
ftr-331	546	7	criticism.105	criticism.105	ADV
ftr-331	546	8	as	as	SCONJ
ftr-331	546	9	mentioned	mention	VERB
ftr-331	546	10	above	above	ADV
ftr-331	546	11	,	,	PUNCT
ftr-331	546	12	congress	congress	PROPN
ftr-331	546	13	now	now	ADV
ftr-331	546	14	requires	require	VERB
ftr-331	546	15	disclosure	disclosure	NOUN
ftr-331	546	16	of	of	ADP
ftr-331	546	17	forms	form	NOUN
ftr-331	546	18	990	990	NUM
ftr-331	546	19	-	-	PUNCT
ftr-331	546	20	t	t	NOUN
ftr-331	546	21	(	(	PUNCT
ftr-331	546	22	but	but	CCONJ
ftr-331	546	23	not	not	PART
ftr-331	546	24	the	the	DET
ftr-331	546	25	returns	return	NOUN
ftr-331	546	26	of	of	ADP
ftr-331	546	27	taxable	taxable	ADJ
ftr-331	546	28	affiliates	affiliate	NOUN
ftr-331	546	29	)	)	PUNCT
ftr-331	546	30	;	;	PUNCT
ftr-331	546	31	'	'	PUNCT
ftr-331	546	32	0	0	NUM
ftr-331	547	1	and	and	CCONJ
ftr-331	547	2	as	as	SCONJ
ftr-331	547	3	discussed	discuss	VERB
ftr-331	547	4	101	101	NUM
ftr-331	547	5	.	.	PUNCT
ftr-331	548	1	see	see	VERB
ftr-331	548	2	citizens	citizen	NOUN
ftr-331	548	3	united	unite	VERB
ftr-331	548	4	v.	v.	ADP
ftr-331	548	5	fed	fed	PROPN
ftr-331	548	6	.	.	PUNCT
ftr-331	549	1	election	election	NOUN
ftr-331	549	2	comm'n	comm'n	PROPN
ftr-331	549	3	,	,	PUNCT
ftr-331	549	4	130	130	NUM
ftr-331	549	5	s.	s.	PROPN
ftr-331	549	6	ct	ct	PROPN
ftr-331	549	7	.	.	PROPN
ftr-331	549	8	876	876	NUM
ftr-331	549	9	(	(	PUNCT
ftr-331	549	10	2010	2010	NUM
ftr-331	549	11	)	)	PUNCT
ftr-331	549	12	;	;	PUNCT
ftr-331	549	13	the	the	DET
ftr-331	549	14	proposed	propose	VERB
ftr-331	549	15	d.i.s.c.l.o.s.e	d.i.s.c.l.o.s.e	PROPN
ftr-331	549	16	.	.	PROPN
ftr-331	549	17	act	act	PROPN
ftr-331	549	18	,	,	PUNCT
ftr-331	549	19	h.r	h.r	PROPN
ftr-331	549	20	.	.	PROPN
ftr-331	549	21	5175	5175	NUM
ftr-331	549	22	,	,	PUNCT
ftr-331	549	23	111th	111th	ADJ
ftr-331	549	24	cong	cong	NOUN
ftr-331	549	25	.	.	PUNCT
ftr-331	550	1	(	(	PUNCT
ftr-331	550	2	2010	2010	NUM
ftr-331	550	3	)	)	PUNCT
ftr-331	550	4	;	;	PUNCT
ftr-331	550	5	and	and	CCONJ
ftr-331	550	6	papers	paper	NOUN
ftr-331	550	7	presented	present	VERB
ftr-331	550	8	at	at	ADP
ftr-331	550	9	"	"	PUNCT
ftr-331	550	10	nonprofit	nonprofit	ADJ
ftr-331	550	11	speech	speech	NOUN
ftr-331	550	12	in	in	ADP
ftr-331	550	13	the	the	DET
ftr-331	550	14	21st	21st	ADJ
ftr-331	550	15	century	century	NOUN
ftr-331	550	16	:	:	PUNCT
ftr-331	550	17	time	time	NOUN
ftr-331	550	18	for	for	ADP
ftr-331	550	19	a	a	DET
ftr-331	550	20	change	change	NOUN
ftr-331	550	21	?	?	PUNCT
ftr-331	550	22	,	,	PUNCT
ftr-331	550	23	"	"	PUNCT
ftr-331	550	24	the	the	DET
ftr-331	550	25	annual	annual	ADJ
ftr-331	550	26	conference	conference	NOUN
ftr-331	550	27	of	of	ADP
ftr-331	550	28	the	the	DET
ftr-331	550	29	national	national	ADJ
ftr-331	550	30	center	center	NOUN
ftr-331	550	31	on	on	ADP
ftr-331	550	32	philanthropy	philanthropy	NOUN
ftr-331	550	33	and	and	CCONJ
ftr-331	550	34	the	the	DET
ftr-331	550	35	law	law	NOUN
ftr-331	550	36	,	,	PUNCT
ftr-331	550	37	new	new	PROPN
ftr-331	550	38	york	york	PROPN
ftr-331	550	39	university	university	PROPN
ftr-331	550	40	school	school	NOUN
ftr-331	550	41	of	of	ADP
ftr-331	550	42	law	law	NOUN
ftr-331	550	43	(	(	PUNCT
ftr-331	550	44	new	new	PROPN
ftr-331	550	45	york	york	PROPN
ftr-331	550	46	city	city	PROPN
ftr-331	550	47	,	,	PUNCT
ftr-331	550	48	oct	oct	PROPN
ftr-331	550	49	.	.	PROPN
ftr-331	550	50	28	28	NUM
ftr-331	550	51	-	-	SYM
ftr-331	550	52	29	29	NUM
ftr-331	550	53	,	,	PUNCT
ftr-331	550	54	2010	2010	NUM
ftr-331	550	55	)	)	PUNCT
ftr-331	550	56	(	(	PUNCT
ftr-331	550	57	on	on	ADP
ftr-331	550	58	file	file	NOUN
ftr-331	550	59	with	with	ADP
ftr-331	550	60	author	author	NOUN
ftr-331	550	61	)	)	PUNCT
ftr-331	550	62	.	.	PUNCT
ftr-331	551	1	102	102	NUM
ftr-331	551	2	.	.	PUNCT
ftr-331	551	3	compare	compare	VERB
ftr-331	551	4	the	the	DET
ftr-331	551	5	constitutional	constitutional	ADJ
ftr-331	551	6	limits	limit	NOUN
ftr-331	551	7	on	on	ADP
ftr-331	551	8	mandated	mandate	VERB
ftr-331	551	9	speech	speech	NOUN
ftr-331	551	10	as	as	SCONJ
ftr-331	551	11	set	set	VERB
ftr-331	551	12	forth	forth	ADP
ftr-331	551	13	in	in	ADP
ftr-331	551	14	the	the	DET
ftr-331	551	15	riley	riley	PROPN
ftr-331	551	16	v.	v.	PROPN
ftr-331	551	17	nat'l	nat'l	PROPN
ftr-331	551	18	fed'n	fed'n	NOUN
ftr-331	551	19	of	of	ADP
ftr-331	551	20	the	the	DET
ftr-331	551	21	blind	blind	ADJ
ftr-331	551	22	,	,	PUNCT
ftr-331	551	23	inc	inc	PROPN
ftr-331	551	24	.	.	PROPN
ftr-331	551	25	trilogy	trilogy	PROPN
ftr-331	551	26	.	.	PUNCT
ftr-331	552	1	see	see	VERB
ftr-331	552	2	cases	case	NOUN
ftr-331	552	3	cited	cite	VERB
ftr-331	552	4	supra	supra	PROPN
ftr-331	552	5	note	note	NOUN
ftr-331	552	6	40	40	NUM
ftr-331	552	7	.	.	PUNCT
ftr-331	553	1	see	see	VERB
ftr-331	553	2	generally	generally	ADV
ftr-331	553	3	evelyn	evelyn	PROPN
ftr-331	553	4	brody	brody	PROPN
ftr-331	553	5	,	,	PUNCT
ftr-331	553	6	entrance	entrance	NOUN
ftr-331	553	7	,	,	PUNCT
ftr-331	553	8	voice	voice	NOUN
ftr-331	553	9	,	,	PUNCT
ftr-331	553	10	and	and	CCONJ
ftr-331	553	11	exit	exit	NOUN
ftr-331	553	12	:	:	PUNCT
ftr-331	553	13	the	the	DET
ftr-331	553	14	constitutional	constitutional	ADJ
ftr-331	553	15	bounds	bound	NOUN
ftr-331	553	16	of	of	ADP
ftr-331	553	17	the	the	DET
ftr-331	553	18	right	right	ADJ
ftr-331	553	19	ofassociation	ofassociation	NOUN
ftr-331	553	20	,	,	PUNCT
ftr-331	553	21	35	35	NUM
ftr-331	553	22	u.c	u.c	PROPN
ftr-331	553	23	.	.	PUNCT
ftr-331	554	1	davis	davis	PROPN
ftr-331	554	2	l.	l.	PROPN
ftr-331	554	3	rev	rev	PROPN
ftr-331	554	4	.	.	PROPN
ftr-331	554	5	821	821	NUM
ftr-331	554	6	(	(	PUNCT
ftr-331	554	7	2002	2002	NUM
ftr-331	554	8	)	)	PUNCT
ftr-331	554	9	.	.	PUNCT
ftr-331	555	1	103	103	NUM
ftr-331	555	2	.	.	PUNCT
ftr-331	555	3	staff	staff	NOUN
ftr-331	555	4	of	of	ADP
ftr-331	555	5	the	the	DET
ftr-331	555	6	joint	joint	ADJ
ftr-331	555	7	comm	comm	NOUN
ftr-331	555	8	.	.	PUNCT
ftr-331	556	1	on	on	ADP
ftr-331	556	2	taxation	taxation	NOUN
ftr-331	556	3	,	,	PUNCT
ftr-331	556	4	106th	106th	ADJ
ftr-331	556	5	cong	cong	NOUN
ftr-331	556	6	.	.	PUNCT
ftr-331	556	7	,	,	PUNCT
ftr-331	556	8	study	study	NOUN
ftr-331	556	9	of	of	ADP
ftr-331	556	10	present	present	ADJ
ftr-331	556	11	-	-	PUNCT
ftr-331	556	12	law	law	NOUN
ftr-331	556	13	taxpayer	taxpayer	NOUN
ftr-331	556	14	confidentiality	confidentiality	NOUN
ftr-331	556	15	and	and	CCONJ
ftr-331	556	16	disclosure	disclosure	NOUN
ftr-331	556	17	provisions	provision	NOUN
ftr-331	556	18	as	as	SCONJ
ftr-331	556	19	required	require	VERB
ftr-331	556	20	by	by	ADP
ftr-331	556	21	section	section	NOUN
ftr-331	556	22	3802	3802	NUM
ftr-331	556	23	of	of	ADP
ftr-331	556	24	the	the	DET
ftr-331	556	25	internal	internal	ADJ
ftr-331	556	26	revenue	revenue	NOUN
ftr-331	556	27	service	service	NOUN
ftr-331	556	28	restructuring	restructuring	NOUN
ftr-331	556	29	and	and	CCONJ
ftr-331	556	30	reform	reform	NOUN
ftr-331	556	31	act	act	NOUN
ftr-331	556	32	of	of	ADP
ftr-331	556	33	1998	1998	NUM
ftr-331	556	34	,	,	PUNCT
ftr-331	556	35	volume	volume	NOUN
ftr-331	556	36	ii	ii	PROPN
ftr-331	556	37	:	:	PUNCT
ftr-331	556	38	study	study	NOUN
ftr-331	556	39	of	of	ADP
ftr-331	556	40	disclosure	disclosure	NOUN
ftr-331	556	41	provisions	provision	NOUN
ftr-331	556	42	relating	relate	VERB
ftr-331	556	43	to	to	ADP
ftr-331	556	44	tax	tax	NOUN
ftr-331	556	45	-	-	PUNCT
ftr-331	556	46	exempt	exempt	ADJ
ftr-331	556	47	organizations	organization	NOUN
ftr-331	556	48	3	3	NUM
ftr-331	556	49	(	(	PUNCT
ftr-331	556	50	comm	comm	NOUN
ftr-331	556	51	.	.	PUNCT
ftr-331	557	1	print	print	NOUN
ftr-331	557	2	2000	2000	NUM
ftr-331	557	3	)	)	PUNCT
ftr-331	557	4	,	,	PUNCT
ftr-331	557	5	http://www.house.gov/jct/s-1-00vol2.pdf	http://www.house.gov/jct/s-1-00vol2.pdf	NOUN
ftr-331	557	6	.	.	PUNCT
ftr-331	558	1	the	the	DET
ftr-331	558	2	report	report	NOUN
ftr-331	558	3	provides	provide	VERB
ftr-331	558	4	a	a	DET
ftr-331	558	5	background	background	NOUN
ftr-331	558	6	to	to	PART
ftr-331	558	7	form	form	VERB
ftr-331	558	8	990	990	NUM
ftr-331	558	9	public	public	ADJ
ftr-331	558	10	disclosure	disclosure	NOUN
ftr-331	558	11	.	.	PUNCT
ftr-331	559	1	i	i	PRON
ftr-331	559	2	d	d	PROPN
ftr-331	559	3	at	at	ADP
ftr-331	559	4	89	89	NUM
ftr-331	559	5	-	-	SYM
ftr-331	559	6	90	90	NUM
ftr-331	559	7	.	.	PUNCT
ftr-331	560	1	104	104	NUM
ftr-331	560	2	.	.	PUNCT
ftr-331	561	1	i	i	PRON
ftr-331	561	2	d.	d.	PROPN
ftr-331	561	3	at	at	ADP
ftr-331	561	4	7	7	NUM
ftr-331	561	5	-	-	SYM
ftr-331	561	6	9	9	NUM
ftr-331	561	7	.	.	NOUN
ftr-331	561	8	105	105	NUM
ftr-331	561	9	.	.	PUNCT
ftr-331	562	1	see	see	VERB
ftr-331	562	2	grant	grant	PROPN
ftr-331	562	3	williams	williams	PROPN
ftr-331	562	4	,	,	PUNCT
ftr-331	562	5	tax	tax	NOUN
ftr-331	562	6	report	report	NOUN
ftr-331	562	7	shakes	shake	VERB
ftr-331	562	8	up	up	ADP
ftr-331	562	9	charities	charity	NOUN
ftr-331	562	10	,	,	PUNCT
ftr-331	562	11	chron	chron	NOUN
ftr-331	562	12	.	.	PUNCT
ftr-331	563	1	of	of	ADP
ftr-331	563	2	philanthropy	philanthropy	PROPN
ftr-331	563	3	,	,	PUNCT
ftr-331	563	4	mar	mar	PROPN
ftr-331	563	5	.	.	PROPN
ftr-331	563	6	9	9	NUM
ftr-331	563	7	,	,	PUNCT
ftr-331	563	8	2000	2000	NUM
ftr-331	563	9	,	,	PUNCT
ftr-331	563	10	at	at	ADP
ftr-331	563	11	27	27	NUM
ftr-331	563	12	.	.	PUNCT
ftr-331	563	13	106	106	NUM
ftr-331	563	14	.	.	PUNCT
ftr-331	564	1	see	see	VERB
ftr-331	564	2	supra	supra	PROPN
ftr-331	564	3	note	note	PROPN
ftr-331	564	4	89	89	NUM
ftr-331	564	5	and	and	CCONJ
ftr-331	564	6	accompanying	accompany	VERB
ftr-331	564	7	text	text	NOUN
ftr-331	564	8	.	.	PUNCT
ftr-331	565	1	21i2012	21i2012	NUM
ftr-331	565	2	]	]	X
ftr-331	565	3	florida	florida	PROPN
ftr-331	565	4	tax	tax	PROPN
ftr-331	565	5	review	review	NOUN
ftr-331	565	6	below	below	ADV
ftr-331	565	7	,	,	PUNCT
ftr-331	565	8	the	the	DET
ftr-331	565	9	irs	irs	PROPN
ftr-331	565	10	must	must	AUX
ftr-331	565	11	release	release	VERB
ftr-331	565	12	determination	determination	NOUN
ftr-331	565	13	letters	letter	NOUN
ftr-331	565	14	denying	deny	VERB
ftr-331	565	15	or	or	CCONJ
ftr-331	565	16	revoking	revoke	VERB
ftr-331	565	17	exemption	exemption	NOUN
ftr-331	565	18	,	,	PUNCT
ftr-331	565	19	although	although	SCONJ
ftr-331	565	20	in	in	ADP
ftr-331	565	21	redacted	redact	VERB
ftr-331	565	22	form.10	form.10	NOUN
ftr-331	565	23	7	7	NUM
ftr-331	565	24	the	the	DET
ftr-331	565	25	joint	joint	ADJ
ftr-331	565	26	committee	committee	NOUN
ftr-331	565	27	asserted	assert	VERB
ftr-331	565	28	the	the	DET
ftr-331	565	29	following	following	ADJ
ftr-331	565	30	rationale	rationale	NOUN
ftr-331	565	31	for	for	ADP
ftr-331	565	32	public	public	ADJ
ftr-331	565	33	disclosure	disclosure	NOUN
ftr-331	565	34	:	:	PUNCT
ftr-331	565	35	"	"	PUNCT
ftr-331	565	36	disclosure	disclosure	NOUN
ftr-331	565	37	of	of	ADP
ftr-331	565	38	information	information	NOUN
ftr-331	565	39	regarding	regard	VERB
ftr-331	565	40	tax	tax	NOUN
ftr-331	565	41	-	-	PUNCT
ftr-331	565	42	exempt	exempt	ADJ
ftr-331	565	43	organizations	organization	NOUN
ftr-331	565	44	also	also	ADV
ftr-331	565	45	allows	allow	VERB
ftr-331	565	46	the	the	DET
ftr-331	565	47	public	public	NOUN
ftr-331	565	48	to	to	PART
ftr-331	565	49	determine	determine	VERB
ftr-331	565	50	whether	whether	SCONJ
ftr-331	565	51	the	the	DET
ftr-331	565	52	organizations	organization	NOUN
ftr-331	565	53	should	should	AUX
ftr-331	565	54	be	be	AUX
ftr-331	565	55	supported	support	VERB
ftr-331	565	56	either	either	CCONJ
ftr-331	565	57	through	through	ADP
ftr-331	565	58	continued	continue	VERB
ftr-331	565	59	tax	tax	NOUN
ftr-331	565	60	benefits	benefit	NOUN
ftr-331	565	61	and	and	CCONJ
ftr-331	565	62	contributions	contribution	NOUN
ftr-331	565	63	of	of	ADP
ftr-331	565	64	donors	donor	NOUN
ftr-331	565	65	and	and	CCONJ
ftr-331	565	66	whether	whether	SCONJ
ftr-331	565	67	changes	change	NOUN
ftr-331	565	68	in	in	ADP
ftr-331	565	69	the	the	DET
ftr-331	565	70	laws	law	NOUN
ftr-331	565	71	regarding	regard	VERB
ftr-331	565	72	such	such	ADJ
ftr-331	565	73	organizations	organization	NOUN
ftr-331	565	74	are	be	AUX
ftr-331	565	75	needed	need	VERB
ftr-331	565	76	.	.	PUNCT
ftr-331	566	1	"	"	PUNCT
ftr-331	566	2	'	'	PUNCT
ftr-331	566	3	0	0	NUM
ftr-331	566	4	8	8	NUM
ftr-331	566	5	that	that	PRON
ftr-331	566	6	is	be	AUX
ftr-331	566	7	,	,	PUNCT
ftr-331	566	8	informing	inform	VERB
ftr-331	566	9	potential	potential	ADJ
ftr-331	566	10	donors	donor	NOUN
ftr-331	566	11	is	be	AUX
ftr-331	566	12	one	one	NUM
ftr-331	566	13	aspect	aspect	NOUN
ftr-331	566	14	,	,	PUNCT
ftr-331	566	15	but	but	CCONJ
ftr-331	566	16	only	only	ADV
ftr-331	566	17	one	one	NUM
ftr-331	566	18	,	,	PUNCT
ftr-331	566	19	of	of	ADP
ftr-331	566	20	this	this	DET
ftr-331	566	21	rationale	rationale	NOUN
ftr-331	566	22	.	.	PUNCT
ftr-331	567	1	just	just	ADV
ftr-331	567	2	as	as	ADV
ftr-331	567	3	important	important	ADJ
ftr-331	567	4	to	to	ADP
ftr-331	567	5	the	the	DET
ftr-331	567	6	joint	joint	ADJ
ftr-331	567	7	committee	committee	NOUN
ftr-331	567	8	is	be	AUX
ftr-331	567	9	allowing	allow	VERB
ftr-331	567	10	the	the	DET
ftr-331	567	11	public	public	NOUN
ftr-331	567	12	to	to	PART
ftr-331	567	13	judge	judge	VERB
ftr-331	567	14	the	the	DET
ftr-331	567	15	legitimacy	legitimacy	NOUN
ftr-331	567	16	of	of	ADP
ftr-331	567	17	tax	tax	NOUN
ftr-331	567	18	-	-	PUNCT
ftr-331	567	19	exemption	exemption	NOUN
ftr-331	567	20	,	,	PUNCT
ftr-331	567	21	and	and	CCONJ
ftr-331	567	22	whether	whether	SCONJ
ftr-331	567	23	it	it	PRON
ftr-331	567	24	should	should	AUX
ftr-331	567	25	be	be	AUX
ftr-331	567	26	altered	alter	VERB
ftr-331	567	27	.	.	PUNCT
ftr-331	568	1	3	3	X
ftr-331	568	2	.	.	X
ftr-331	568	3	condition	condition	NOUN
ftr-331	568	4	of	of	ADP
ftr-331	568	5	nonprofit	nonprofit	ADJ
ftr-331	568	6	(	(	PUNCT
ftr-331	568	7	specifically	specifically	ADV
ftr-331	568	8	,	,	PUNCT
ftr-331	568	9	charitable	charitable	ADJ
ftr-331	568	10	)	)	PUNCT
ftr-331	568	11	status	status	NOUN
ftr-331	568	12	the	the	DET
ftr-331	568	13	independent	independent	ADJ
ftr-331	568	14	sector	sector	NOUN
ftr-331	568	15	,	,	PUNCT
ftr-331	568	16	a	a	DET
ftr-331	568	17	leading	lead	VERB
ftr-331	568	18	trade	trade	NOUN
ftr-331	568	19	association	association	NOUN
ftr-331	568	20	of	of	ADP
ftr-331	568	21	charities	charity	NOUN
ftr-331	568	22	,	,	PUNCT
ftr-331	568	23	proposed	propose	VERB
ftr-331	568	24	an	an	DET
ftr-331	568	25	alternative	alternative	ADJ
ftr-331	568	26	rationale	rationale	NOUN
ftr-331	568	27	for	for	ADP
ftr-331	568	28	transparency	transparency	NOUN
ftr-331	568	29	.	.	PUNCT
ftr-331	569	1	in	in	ADP
ftr-331	569	2	commenting	comment	VERB
ftr-331	569	3	on	on	ADP
ftr-331	569	4	the	the	DET
ftr-331	569	5	joint	joint	ADJ
ftr-331	569	6	committee	committee	NOUN
ftr-331	569	7	's	's	PART
ftr-331	569	8	2000	2000	NUM
ftr-331	569	9	report	report	NOUN
ftr-331	569	10	,	,	PUNCT
ftr-331	569	11	the	the	DET
ftr-331	569	12	independent	independent	ADJ
ftr-331	569	13	sector	sector	NOUN
ftr-331	569	14	declared	declare	VERB
ftr-331	569	15	:	:	PUNCT
ftr-331	569	16	"	"	PUNCT
ftr-331	569	17	is	be	AUX
ftr-331	569	18	believes	believe	VERB
ftr-331	569	19	that	that	SCONJ
ftr-331	569	20	charities	charity	NOUN
ftr-331	569	21	'	'	PART
ftr-331	569	22	public	public	ADJ
ftr-331	569	23	disclosure	disclosure	NOUN
ftr-331	569	24	obligations	obligation	NOUN
ftr-331	569	25	derive	derive	VERB
ftr-331	569	26	from	from	ADP
ftr-331	569	27	charities	charity	NOUN
ftr-331	569	28	'	'	PART
ftr-331	569	29	fundamental	fundamental	ADJ
ftr-331	569	30	nature	nature	NOUN
ftr-331	569	31	as	as	ADP
ftr-331	569	32	voluntary	voluntary	ADJ
ftr-331	569	33	associations	association	NOUN
ftr-331	569	34	formed	form	VERB
ftr-331	569	35	by	by	ADP
ftr-331	569	36	private	private	ADJ
ftr-331	569	37	citizens	citizen	NOUN
ftr-331	569	38	to	to	PART
ftr-331	569	39	advance	advance	VERB
ftr-331	569	40	the	the	DET
ftr-331	569	41	public	public	ADJ
ftr-331	569	42	good	good	NOUN
ftr-331	569	43	not	not	PART
ftr-331	569	44	from	from	ADP
ftr-331	569	45	charities	charity	NOUN
ftr-331	569	46	'	'	PART
ftr-331	569	47	receipt	receipt	NOUN
ftr-331	569	48	of	of	ADP
ftr-331	569	49	favorable	favorable	ADJ
ftr-331	569	50	tax	tax	NOUN
ftr-331	569	51	treatment	treatment	NOUN
ftr-331	569	52	.	.	PUNCT
ftr-331	569	53	"	"	PUNCT
ftr-331	570	1	09	09	NUM
ftr-331	570	2	after	after	ADV
ftr-331	570	3	all	all	ADV
ftr-331	570	4	,	,	PUNCT
ftr-331	570	5	the	the	DET
ftr-331	570	6	independent	independent	ADJ
ftr-331	570	7	sector	sector	NOUN
ftr-331	570	8	observed	observe	VERB
ftr-331	570	9	:	:	PUNCT
ftr-331	570	10	"	"	PUNCT
ftr-331	570	11	charities	charity	NOUN
ftr-331	570	12	were	be	AUX
ftr-331	570	13	recognized	recognize	VERB
ftr-331	570	14	as	as	ADP
ftr-331	570	15	separate	separate	ADJ
ftr-331	570	16	entities	entity	NOUN
ftr-331	570	17	with	with	ADP
ftr-331	570	18	legal	legal	ADJ
ftr-331	570	19	rights	right	NOUN
ftr-331	570	20	and	and	CCONJ
ftr-331	570	21	responsibilities	responsibility	NOUN
ftr-331	570	22	long	long	ADV
ftr-331	570	23	before	before	SCONJ
ftr-331	570	24	there	there	PRON
ftr-331	570	25	was	be	VERB
ftr-331	570	26	a	a	DET
ftr-331	570	27	federal	federal	ADJ
ftr-331	570	28	income	income	NOUN
ftr-331	570	29	tax	tax	NOUN
ftr-331	570	30	code	code	PROPN
ftr-331	570	31	.	.	PUNCT
ftr-331	571	1	the	the	DET
ftr-331	571	2	need	need	NOUN
ftr-331	571	3	for	for	ADP
ftr-331	571	4	disclosure	disclosure	NOUN
ftr-331	571	5	stems	stem	VERB
ftr-331	571	6	from	from	ADP
ftr-331	571	7	charities	charity	NOUN
ftr-331	571	8	'	'	PART
ftr-331	571	9	unique	unique	ADJ
ftr-331	571	10	social	social	ADJ
ftr-331	571	11	role	role	NOUN
ftr-331	571	12	.	.	PUNCT
ftr-331	572	1	a	a	DET
ftr-331	572	2	charity	charity	NOUN
ftr-331	572	3	must	must	AUX
ftr-331	572	4	be	be	AUX
ftr-331	572	5	transparent	transparent	ADJ
ftr-331	572	6	enough	enough	ADV
ftr-331	572	7	to	to	PART
ftr-331	572	8	make	make	VERB
ftr-331	572	9	donors	donor	NOUN
ftr-331	572	10	,	,	PUNCT
ftr-331	572	11	volunteers	volunteer	NOUN
ftr-331	572	12	,	,	PUNCT
ftr-331	572	13	and	and	CCONJ
ftr-331	572	14	partners	partner	NOUN
ftr-331	572	15	confident	confident	ADJ
ftr-331	572	16	that	that	SCONJ
ftr-331	572	17	the	the	DET
ftr-331	572	18	charity	charity	NOUN
ftr-331	572	19	will	will	AUX
ftr-331	572	20	,	,	PUNCT
ftr-331	572	21	in	in	ADP
ftr-331	572	22	fact	fact	NOUN
ftr-331	572	23	,	,	PUNCT
ftr-331	572	24	advance	advance	VERB
ftr-331	572	25	public	public	ADJ
ftr-331	572	26	rather	rather	ADV
ftr-331	572	27	than	than	ADP
ftr-331	572	28	private	private	ADJ
ftr-331	572	29	interests	interest	NOUN
ftr-331	572	30	.	.	PUNCT
ftr-331	572	31	"	"	PUNCT
ftr-331	573	1	10	10	NUM
ftr-331	573	2	107	107	NUM
ftr-331	573	3	.	.	PUNCT
ftr-331	574	1	see	see	VERB
ftr-331	574	2	infra	infra	NOUN
ftr-331	574	3	notes	note	VERB
ftr-331	574	4	135	135	NUM
ftr-331	574	5	-	-	SYM
ftr-331	574	6	138	138	NUM
ftr-331	574	7	and	and	CCONJ
ftr-331	574	8	accompanying	accompany	VERB
ftr-331	574	9	text	text	NOUN
ftr-331	574	10	.	.	PUNCT
ftr-331	575	1	108	108	NUM
ftr-331	575	2	.	.	PUNCT
ftr-331	575	3	staff	staff	NOUN
ftr-331	575	4	of	of	ADP
ftr-331	575	5	the	the	DET
ftr-331	575	6	joint	joint	ADJ
ftr-331	575	7	comm	comm	NOUN
ftr-331	575	8	.	.	PUNCT
ftr-331	576	1	on	on	ADP
ftr-331	576	2	taxation	taxation	NOUN
ftr-331	576	3	,	,	PUNCT
ftr-331	576	4	106th	106th	ADJ
ftr-331	576	5	cong	cong	NOUN
ftr-331	576	6	.	.	PUNCT
ftr-331	576	7	,	,	PUNCT
ftr-331	576	8	study	study	NOUN
ftr-331	576	9	of	of	ADP
ftr-331	576	10	disclosure	disclosure	NOUN
ftr-331	576	11	provisions	provision	NOUN
ftr-331	576	12	relating	relate	VERB
ftr-331	576	13	to	to	ADP
ftr-331	576	14	tax	tax	NOUN
ftr-331	576	15	-	-	PUNCT
ftr-331	576	16	exempt	exempt	ADJ
ftr-331	576	17	organizations	organization	NOUN
ftr-331	576	18	,	,	PUNCT
ftr-331	576	19	supra	supra	PROPN
ftr-331	576	20	note	note	PROPN
ftr-331	576	21	103	103	NUM
ftr-331	576	22	,	,	PUNCT
ftr-331	576	23	at	at	ADP
ftr-331	576	24	5	5	NUM
ftr-331	576	25	.	.	SYM
ftr-331	576	26	109	109	NUM
ftr-331	576	27	.	.	PUNCT
ftr-331	577	1	staff	staff	NOUN
ftr-331	577	2	of	of	ADP
ftr-331	577	3	s.	s.	PROPN
ftr-331	577	4	comm	comm	PROPN
ftr-331	577	5	.	.	PUNCT
ftr-331	578	1	on	on	ADP
ftr-331	578	2	ways	way	NOUN
ftr-331	578	3	and	and	CCONJ
ftr-331	578	4	means	mean	NOUN
ftr-331	578	5	,	,	PUNCT
ftr-331	578	6	106th	106th	ADJ
ftr-331	578	7	cong	cong	NOUN
ftr-331	578	8	.	.	PROPN
ftr-331	578	9	,	,	PUNCT
ftr-331	578	10	written	write	VERB
ftr-331	578	11	comments	comment	NOUN
ftr-331	578	12	on	on	ADP
ftr-331	578	13	joint	joint	ADJ
ftr-331	578	14	committee	committee	NOUN
ftr-331	578	15	on	on	ADP
ftr-331	578	16	taxation	taxation	NOUN
ftr-331	578	17	disclosure	disclosure	NOUN
ftr-331	578	18	study	study	NOUN
ftr-331	578	19	50	50	NUM
ftr-331	578	20	(	(	PUNCT
ftr-331	578	21	comm	comm	NOUN
ftr-331	578	22	.	.	PUNCT
ftr-331	579	1	print	print	NOUN
ftr-331	579	2	2000	2000	NUM
ftr-331	579	3	)	)	PUNCT
ftr-331	579	4	,	,	PUNCT
ftr-331	579	5	http://www.gpo.gov/fdsys/pkg/cprt-106wprt1	http://www.gpo.gov/fdsys/pkg/cprt-106wprt1	PROPN
ftr-331	579	6	l	l	PROPN
ftr-331	579	7	/	/	SYM
ftr-331	579	8	pdf	pdf	NOUN
ftr-331	579	9	/	/	SYM
ftr-331	579	10	cprt-106	cprt-106	NOUN
ftr-331	579	11	wprt	wprt	NOUN
ftr-331	579	12	1	1	NUM
ftr-331	579	13	l.pdf	l.pdf	NOUN
ftr-331	579	14	.	.	PUNCT
ftr-331	580	1	i10	i10	PROPN
ftr-331	580	2	.	.	PUNCT
ftr-331	581	1	i	i	PRON
ftr-331	581	2	d.	d.	PROPN
ftr-331	581	3	separately	separately	ADV
ftr-331	581	4	,	,	PUNCT
ftr-331	581	5	the	the	DET
ftr-331	581	6	independent	independent	ADJ
ftr-331	581	7	sector	sector	NOUN
ftr-331	581	8	"	"	PUNCT
ftr-331	581	9	[	[	X
ftr-331	581	10	took	take	VERB
ftr-331	581	11	]	]	PUNCT
ftr-331	581	12	issue	issue	NOUN
ftr-331	581	13	with	with	ADP
ftr-331	581	14	the	the	DET
ftr-331	581	15	jct	jct	PROPN
ftr-331	581	16	report	report	NOUN
ftr-331	581	17	's	's	PART
ftr-331	581	18	characterization	characterization	NOUN
ftr-331	581	19	of	of	ADP
ftr-331	581	20	tax	tax	NOUN
ftr-331	581	21	exemption	exemption	NOUN
ftr-331	581	22	and	and	CCONJ
ftr-331	581	23	the	the	DET
ftr-331	581	24	charitable	charitable	ADJ
ftr-331	581	25	deduction	deduction	NOUN
ftr-331	581	26	as	as	ADP
ftr-331	581	27	government	government	NOUN
ftr-331	581	28	subsidies	subsidy	NOUN
ftr-331	581	29	and	and	CCONJ
ftr-331	581	30	the	the	DET
ftr-331	581	31	report	report	NOUN
ftr-331	581	32	's	's	PART
ftr-331	581	33	view	view	NOUN
ftr-331	581	34	that	that	SCONJ
ftr-331	581	35	the	the	DET
ftr-331	581	36	receipt	receipt	NOUN
ftr-331	581	37	of	of	ADP
ftr-331	581	38	those	those	DET
ftr-331	581	39	subsidies	subsidy	NOUN
ftr-331	581	40	creates	create	VERB
ftr-331	581	41	a	a	DET
ftr-331	581	42	strong	strong	ADJ
ftr-331	581	43	presumption	presumption	NOUN
ftr-331	581	44	in	in	ADP
ftr-331	581	45	favor	favor	NOUN
ftr-331	581	46	of	of	ADP
ftr-331	581	47	increased	increase	VERB
ftr-331	581	48	disclosure	disclosure	NOUN
ftr-331	581	49	.	.	PUNCT
ftr-331	581	50	"	"	PUNCT
ftr-331	582	1	i	i	PRON
ftr-331	582	2	d.	d.	PROPN
ftr-331	582	3	the	the	DET
ftr-331	582	4	independent	independent	ADJ
ftr-331	582	5	sector	sector	NOUN
ftr-331	582	6	pointed	point	VERB
ftr-331	582	7	to	to	ADP
ftr-331	582	8	"	"	PUNCT
ftr-331	582	9	years	year	NOUN
ftr-331	582	10	of	of	ADP
ftr-331	582	11	serious	serious	ADJ
ftr-331	582	12	academic	academic	ADJ
ftr-331	582	13	debate	debate	NOUN
ftr-331	582	14	over	over	ADP
ftr-331	582	15	whether	whether	SCONJ
ftr-331	582	16	the	the	DET
ftr-331	582	17	charitable	charitable	ADJ
ftr-331	582	18	exemption	exemption	NOUN
ftr-331	582	19	and	and	CCONJ
ftr-331	582	20	deduction	deduction	NOUN
ftr-331	582	21	are	be	AUX
ftr-331	582	22	appropriately	appropriately	ADV
ftr-331	582	23	viewed	view	VERB
ftr-331	582	24	as	as	ADP
ftr-331	582	25	special	special	ADJ
ftr-331	582	26	benefits	benefit	NOUN
ftr-331	582	27	or	or	CCONJ
ftr-331	582	28	as	as	ADP
ftr-331	582	29	structural	structural	ADJ
ftr-331	582	30	necessities	necessity	NOUN
ftr-331	582	31	of	of	ADP
ftr-331	582	32	a	a	DET
ftr-331	582	33	properly	properly	ADV
ftr-331	582	34	calculated	calculate	VERB
ftr-331	582	35	income	income	NOUN
ftr-331	582	36	tax	tax	NOUN
ftr-331	582	37	.	.	PUNCT
ftr-331	582	38	"	"	PUNCT
ftr-331	583	1	i	i	PRON
ftr-331	583	2	d.	d.	PROPN
ftr-331	584	1	[	[	X
ftr-331	584	2	vol	vol	NOUN
ftr-331	584	3	.	.	PUNCT
ftr-331	585	1	12:4212	12:4212	NUM
ftr-331	585	2	charity	charity	NOUN
ftr-331	585	3	governance	governance	NOUN
ftr-331	585	4	as	as	ADP
ftr-331	585	5	a	a	DET
ftr-331	585	6	general	general	ADJ
ftr-331	585	7	comment	comment	NOUN
ftr-331	585	8	,	,	PUNCT
ftr-331	585	9	the	the	DET
ftr-331	585	10	independent	independent	ADJ
ftr-331	585	11	sector	sector	NOUN
ftr-331	585	12	challenged	challenge	VERB
ftr-331	585	13	the	the	DET
ftr-331	585	14	utility	utility	NOUN
ftr-331	585	15	of	of	ADP
ftr-331	585	16	counting	count	VERB
ftr-331	585	17	on	on	ADP
ftr-331	585	18	the	the	DET
ftr-331	585	19	form	form	NOUN
ftr-331	585	20	990	990	NUM
ftr-331	585	21	,	,	PUNCT
ftr-331	585	22	as	as	SCONJ
ftr-331	585	23	it	it	PRON
ftr-331	585	24	existed	exist	VERB
ftr-331	585	25	then	then	ADV
ftr-331	585	26	,	,	PUNCT
ftr-331	585	27	as	as	ADP
ftr-331	585	28	the	the	DET
ftr-331	585	29	vehicle	vehicle	NOUN
ftr-331	585	30	for	for	ADP
ftr-331	585	31	informing	inform	VERB
ftr-331	585	32	the	the	DET
ftr-331	585	33	public	public	NOUN
ftr-331	585	34	:	:	PUNCT
ftr-331	585	35	"	"	PUNCT
ftr-331	585	36	without	without	ADP
ftr-331	585	37	an	an	DET
ftr-331	585	38	understandable	understandable	ADJ
ftr-331	585	39	user	user	NOUN
ftr-331	585	40	's	's	PART
ftr-331	585	41	guide	guide	NOUN
ftr-331	585	42	and	and	CCONJ
ftr-331	585	43	no	no	DET
ftr-331	585	44	such	such	ADJ
ftr-331	585	45	guide	guide	NOUN
ftr-331	585	46	exists	exist	VERB
ftr-331	585	47	the	the	DET
ftr-331	585	48	public	public	NOUN
ftr-331	585	49	derives	derive	VERB
ftr-331	585	50	little	little	ADJ
ftr-331	585	51	benefit	benefit	NOUN
ftr-331	585	52	from	from	ADP
ftr-331	585	53	much	much	ADJ
ftr-331	585	54	of	of	ADP
ftr-331	585	55	the	the	DET
ftr-331	585	56	information	information	NOUN
ftr-331	585	57	already	already	ADV
ftr-331	585	58	reported	report	VERB
ftr-331	585	59	by	by	ADP
ftr-331	585	60	charities	charity	NOUN
ftr-331	585	61	.	.	PUNCT
ftr-331	586	1	thus	thus	ADV
ftr-331	586	2	,	,	PUNCT
ftr-331	586	3	there	there	PRON
ftr-331	586	4	is	be	VERB
ftr-331	586	5	a	a	DET
ftr-331	586	6	deep	deep	ADJ
ftr-331	586	7	need	need	NOUN
ftr-331	586	8	for	for	ADP
ftr-331	586	9	tools	tool	NOUN
ftr-331	586	10	to	to	PART
ftr-331	586	11	help	help	VERB
ftr-331	586	12	the	the	DET
ftr-331	586	13	public	public	NOUN
ftr-331	586	14	understand	understand	VERB
ftr-331	586	15	the	the	DET
ftr-331	586	16	information	information	NOUN
ftr-331	586	17	that	that	PRON
ftr-331	586	18	is	be	AUX
ftr-331	586	19	already	already	ADV
ftr-331	586	20	disclosed	disclose	VERB
ftr-331	586	21	.	.	PUNCT
ftr-331	587	1	"	"	PUNCT
ftr-331	587	2	"	"	PUNCT
ftr-331	587	3	'	'	PUNCT
ftr-331	587	4	independent	independent	ADJ
ftr-331	587	5	sector	sector	NOUN
ftr-331	587	6	urged	urge	VERB
ftr-331	587	7	the	the	DET
ftr-331	587	8	irs	irs	PROPN
ftr-331	587	9	to	to	PART
ftr-331	587	10	revise	revise	VERB
ftr-331	587	11	the	the	DET
ftr-331	587	12	form	form	NOUN
ftr-331	587	13	990	990	NUM
ftr-331	587	14	"	"	PUNCT
ftr-331	587	15	so	so	SCONJ
ftr-331	587	16	that	that	SCONJ
ftr-331	587	17	it	it	PRON
ftr-331	587	18	highlights	highlight	VERB
ftr-331	587	19	critical	critical	ADJ
ftr-331	587	20	information	information	NOUN
ftr-331	587	21	and	and	CCONJ
ftr-331	587	22	facilitates	facilitate	VERB
ftr-331	587	23	the	the	DET
ftr-331	587	24	reader	reader	NOUN
ftr-331	587	25	's	's	PART
ftr-331	587	26	understanding	understanding	NOUN
ftr-331	587	27	of	of	ADP
ftr-331	587	28	the	the	DET
ftr-331	587	29	significance	significance	NOUN
ftr-331	587	30	of	of	ADP
ftr-331	587	31	the	the	DET
ftr-331	587	32	information	information	NOUN
ftr-331	587	33	being	be	AUX
ftr-331	587	34	presented	present	VERB
ftr-331	587	35	.	.	PUNCT
ftr-331	588	1	a	a	DET
ftr-331	588	2	top	top	ADJ
ftr-331	588	3	priority	priority	NOUN
ftr-331	588	4	for	for	ADP
ftr-331	588	5	the	the	DET
ftr-331	588	6	irs	irs	PROPN
ftr-331	588	7	in	in	ADP
ftr-331	588	8	this	this	DET
ftr-331	588	9	regard	regard	NOUN
ftr-331	588	10	should	should	AUX
ftr-331	588	11	be	be	AUX
ftr-331	588	12	providing	provide	VERB
ftr-331	588	13	,	,	PUNCT
ftr-331	588	14	either	either	CCONJ
ftr-331	588	15	directly	directly	ADV
ftr-331	588	16	or	or	CCONJ
ftr-331	588	17	through	through	ADP
ftr-331	588	18	non	non	ADJ
ftr-331	588	19	-	-	ADJ
ftr-331	588	20	governmental	governmental	ADJ
ftr-331	588	21	intermediaries	intermediary	NOUN
ftr-331	588	22	,	,	PUNCT
ftr-331	588	23	on	on	ADP
ftr-331	588	24	-	-	PUNCT
ftr-331	588	25	line	line	NOUN
ftr-331	588	26	access	access	NOUN
ftr-331	588	27	to	to	ADP
ftr-331	588	28	all	all	DET
ftr-331	588	29	forms	form	NOUN
ftr-331	588	30	990	990	NUM
ftr-331	588	31	.	.	PUNCT
ftr-331	588	32	"	"	PUNCT
ftr-331	589	1	1l2	1l2	NUM
ftr-331	589	2	4	4	X
ftr-331	589	3	.	.	PUNCT
ftr-331	590	1	we	we	PRON
ftr-331	590	2	can	can	AUX
ftr-331	590	3	not	not	PART
ftr-331	590	4	think	think	VERB
ftr-331	590	5	of	of	ADP
ftr-331	590	6	a	a	DET
ftr-331	590	7	better	well	ADJ
ftr-331	590	8	alternative	alternative	NOUN
ftr-331	590	9	finally	finally	ADV
ftr-331	590	10	,	,	PUNCT
ftr-331	590	11	we	we	PRON
ftr-331	590	12	have	have	VERB
ftr-331	590	13	to	to	PART
ftr-331	590	14	admit	admit	VERB
ftr-331	590	15	the	the	DET
ftr-331	590	16	possibility	possibility	NOUN
ftr-331	590	17	that	that	SCONJ
ftr-331	590	18	we	we	PRON
ftr-331	590	19	rely	rely	VERB
ftr-331	590	20	on	on	ADP
ftr-331	590	21	public	public	ADJ
ftr-331	590	22	disclosure	disclosure	NOUN
ftr-331	590	23	because	because	SCONJ
ftr-331	590	24	we	we	PRON
ftr-331	590	25	do	do	AUX
ftr-331	590	26	not	not	PART
ftr-331	590	27	know	know	VERB
ftr-331	590	28	what	what	PRON
ftr-331	590	29	else	else	ADV
ftr-331	590	30	to	to	PART
ftr-331	590	31	do	do	VERB
ftr-331	590	32	(	(	PUNCT
ftr-331	590	33	or	or	CCONJ
ftr-331	590	34	who	who	PRON
ftr-331	590	35	should	should	AUX
ftr-331	590	36	do	do	VERB
ftr-331	590	37	it	it	PRON
ftr-331	590	38	)	)	PUNCT
ftr-331	590	39	.	.	PUNCT
ftr-331	591	1	betsy	betsy	PROPN
ftr-331	591	2	adler	adler	PROPN
ftr-331	591	3	nicely	nicely	ADV
ftr-331	591	4	summarized	summarize	VERB
ftr-331	591	5	the	the	DET
ftr-331	591	6	current	current	ADJ
ftr-331	591	7	regulatory	regulatory	ADJ
ftr-331	591	8	approach	approach	NOUN
ftr-331	591	9	with	with	ADP
ftr-331	591	10	the	the	DET
ftr-331	591	11	acronym	acronym	NOUN
ftr-331	591	12	"	"	PUNCT
ftr-331	591	13	fed	fed	PROPN
ftr-331	591	14	"	"	PUNCT
ftr-331	591	15	:	:	PUNCT
ftr-331	591	16	"	"	PUNCT
ftr-331	591	17	funding	funding	NOUN
ftr-331	591	18	,	,	PUNCT
ftr-331	591	19	enforcement	enforcement	NOUN
ftr-331	591	20	,	,	PUNCT
ftr-331	591	21	disclosure	disclosure	NOUN
ftr-331	591	22	.	.	PUNCT
ftr-331	591	23	"	"	PUNCT
ftr-331	592	1	1	1	NUM
ftr-331	592	2	3	3	NUM
ftr-331	592	3	in	in	ADP
ftr-331	592	4	our	our	PRON
ftr-331	592	5	laissez	laissez	NOUN
ftr-331	592	6	-	-	PUNCT
ftr-331	592	7	faire	faire	NOUN
ftr-331	592	8	system	system	NOUN
ftr-331	592	9	,	,	PUNCT
ftr-331	592	10	we	we	PRON
ftr-331	592	11	do	do	AUX
ftr-331	592	12	n't	not	PART
ftr-331	592	13	want	want	VERB
ftr-331	592	14	government	government	NOUN
ftr-331	592	15	telling	tell	VERB
ftr-331	592	16	charities	charity	NOUN
ftr-331	592	17	what	what	PRON
ftr-331	592	18	to	to	PART
ftr-331	592	19	do	do	VERB
ftr-331	592	20	and	and	CCONJ
ftr-331	592	21	how	how	SCONJ
ftr-331	592	22	to	to	PART
ftr-331	592	23	do	do	VERB
ftr-331	592	24	it.1	it.1	PROPN
ftr-331	592	25	14	14	NUM
ftr-331	592	26	the	the	DET
ftr-331	592	27	absence	absence	NOUN
ftr-331	592	28	of	of	ADP
ftr-331	592	29	shareholders	shareholder	NOUN
ftr-331	592	30	goes	go	VERB
ftr-331	592	31	to	to	ADP
ftr-331	592	32	why	why	SCONJ
ftr-331	592	33	we	we	PRON
ftr-331	592	34	disclose	disclose	VERB
ftr-331	592	35	to	to	ADP
ftr-331	592	36	regulators	regulator	NOUN
ftr-331	592	37	;	;	PUNCT
ftr-331	592	38	by	by	ADP
ftr-331	592	39	contrast	contrast	NOUN
ftr-331	592	40	,	,	PUNCT
ftr-331	592	41	public	public	ADJ
ftr-331	592	42	disclosure	disclosure	NOUN
ftr-331	592	43	seems	seems	AUX
ftr-331	592	44	driven	drive	VERB
ftr-331	592	45	by	by	ADP
ftr-331	592	46	regulators	regulator	NOUN
ftr-331	592	47	'	'	PART
ftr-331	592	48	lack	lack	NOUN
ftr-331	592	49	of	of	ADP
ftr-331	592	50	resources	resource	NOUN
ftr-331	592	51	,	,	PUNCT
ftr-331	592	52	expertise	expertise	NOUN
ftr-331	592	53	,	,	PUNCT
ftr-331	592	54	or	or	CCONJ
ftr-331	592	55	inclination	inclination	NOUN
ftr-331	592	56	.	.	PUNCT
ftr-331	593	1	nor	nor	CCONJ
ftr-331	593	2	should	should	AUX
ftr-331	593	3	we	we	PRON
ftr-331	593	4	discount	discount	VERB
ftr-331	593	5	the	the	DET
ftr-331	593	6	ceremonial	ceremonial	ADJ
ftr-331	593	7	value	value	NOUN
ftr-331	593	8	of	of	ADP
ftr-331	593	9	sunshine	sunshine	NOUN
ftr-331	593	10	.	.	PUNCT
ftr-331	594	1	public	public	ADJ
ftr-331	594	2	disclosure	disclosure	NOUN
ftr-331	594	3	even	even	ADV
ftr-331	594	4	in	in	ADP
ftr-331	594	5	the	the	DET
ftr-331	594	6	absence	absence	NOUN
ftr-331	594	7	of	of	ADP
ftr-331	594	8	enforcement	enforcement	NOUN
ftr-331	594	9	action	action	NOUN
ftr-331	594	10	is	be	AUX
ftr-331	594	11	useful	useful	ADJ
ftr-331	594	12	because	because	SCONJ
ftr-331	594	13	knowing	know	VERB
ftr-331	594	14	that	that	SCONJ
ftr-331	594	15	information	information	NOUN
ftr-331	594	16	will	will	AUX
ftr-331	594	17	be	be	AUX
ftr-331	594	18	disclosed	disclose	VERB
ftr-331	594	19	induces	induce	VERB
ftr-331	594	20	the	the	DET
ftr-331	594	21	fiduciaries	fiduciary	NOUN
ftr-331	594	22	to	to	PART
ftr-331	594	23	pay	pay	VERB
ftr-331	594	24	more	more	ADJ
ftr-331	594	25	(	(	PUNCT
ftr-331	594	26	and	and	CCONJ
ftr-331	594	27	better	well	ADJ
ftr-331	594	28	)	)	PUNCT
ftr-331	594	29	attention	attention	NOUN
ftr-331	594	30	not	not	PART
ftr-331	594	31	just	just	ADV
ftr-331	594	32	to	to	ADP
ftr-331	594	33	how	how	SCONJ
ftr-331	594	34	they	they	PRON
ftr-331	594	35	report	report	VERB
ftr-331	594	36	,	,	PUNCT
ftr-331	594	37	but	but	CCONJ
ftr-331	594	38	also	also	ADV
ftr-331	594	39	to	to	ADP
ftr-331	594	40	what	what	PRON
ftr-331	594	41	they	they	PRON
ftr-331	594	42	do	do	AUX
ftr-331	594	43	.	.	PUNCT
ftr-331	595	1	at	at	ADP
ftr-331	595	2	the	the	DET
ftr-331	595	3	same	same	ADJ
ftr-331	595	4	time	time	NOUN
ftr-331	595	5	,	,	PUNCT
ftr-331	595	6	this	this	PRON
ftr-331	595	7	leads	lead	VERB
ftr-331	595	8	to	to	ADP
ftr-331	595	9	the	the	DET
ftr-331	595	10	possibility	possibility	NOUN
ftr-331	595	11	of	of	ADP
ftr-331	595	12	fudging	fudge	VERB
ftr-331	595	13	the	the	DET
ftr-331	595	14	reporting	reporting	NOUN
ftr-331	595	15	due	due	ADP
ftr-331	595	16	to	to	ADP
ftr-331	595	17	the	the	DET
ftr-331	595	18	pressures	pressure	NOUN
ftr-331	595	19	described	describe	VERB
ftr-331	595	20	in	in	ADP
ftr-331	595	21	part	part	PROPN
ftr-331	595	22	ii	ii	PROPN
ftr-331	595	23	.	.	PUNCT
ftr-331	596	1	as	as	SCONJ
ftr-331	596	2	the	the	DET
ftr-331	596	3	2002	2002	NUM
ftr-331	596	4	cpe	cpe	NOUN
ftr-331	596	5	text	text	NOUN
ftr-331	596	6	commented	comment	VERB
ftr-331	596	7	:	:	PUNCT
ftr-331	596	8	111	111	NUM
ftr-331	596	9	.	.	PUNCT
ftr-331	597	1	i	i	PRON
ftr-331	597	2	d.	d.	PROPN
ftr-331	597	3	at	at	ADP
ftr-331	597	4	54	54	NUM
ftr-331	597	5	.	.	PUNCT
ftr-331	598	1	a	a	DET
ftr-331	598	2	few	few	ADJ
ftr-331	598	3	years	year	NOUN
ftr-331	598	4	later	later	ADV
ftr-331	598	5	,	,	PUNCT
ftr-331	598	6	the	the	DET
ftr-331	598	7	irs	irs	PROPN
ftr-331	598	8	included	include	VERB
ftr-331	598	9	in	in	ADP
ftr-331	598	10	its	its	PRON
ftr-331	598	11	2003	2003	NUM
ftr-331	598	12	exempt	exempt	ADJ
ftr-331	598	13	organization	organization	NOUN
ftr-331	598	14	continuing	continue	VERB
ftr-331	598	15	professional	professional	ADJ
ftr-331	598	16	education	education	NOUN
ftr-331	598	17	text	text	NOUN
ftr-331	598	18	a	a	DET
ftr-331	598	19	helpful	helpful	ADJ
ftr-331	598	20	set	set	NOUN
ftr-331	598	21	of	of	ADP
ftr-331	598	22	q&a	q&a	PROPN
ftr-331	598	23	's	's	PART
ftr-331	598	24	on	on	ADP
ftr-331	598	25	how	how	SCONJ
ftr-331	598	26	to	to	PART
ftr-331	598	27	fill	fill	VERB
ftr-331	598	28	out	out	ADP
ftr-331	598	29	(	(	PUNCT
ftr-331	598	30	and	and	CCONJ
ftr-331	598	31	therefore	therefore	ADV
ftr-331	598	32	read	read	VERB
ftr-331	598	33	)	)	PUNCT
ftr-331	598	34	the	the	DET
ftr-331	598	35	form	form	NOUN
ftr-331	598	36	990	990	NUM
ftr-331	598	37	.	.	PUNCT
ftr-331	599	1	cheryl	cheryl	PROPN
ftr-331	599	2	chasin	chasin	PROPN
ftr-331	599	3	,	,	PUNCT
ftr-331	599	4	susan	susan	PROPN
ftr-331	599	5	l.	l.	PROPN
ftr-331	599	6	paul	paul	PROPN
ftr-331	599	7	&	&	CCONJ
ftr-331	599	8	david	david	PROPN
ftr-331	599	9	w.	w.	PROPN
ftr-331	599	10	jones	jones	PROPN
ftr-331	599	11	,	,	PUNCT
ftr-331	599	12	exempt	exempt	ADJ
ftr-331	599	13	organizations	organization	NOUN
ftr-331	599	14	-	-	PUNCT
ftr-331	599	15	technical	technical	ADJ
ftr-331	599	16	instruction	instruction	NOUN
ftr-331	599	17	program	program	NOUN
ftr-331	599	18	for	for	ADP
ftr-331	599	19	fy	fy	PROPN
ftr-331	599	20	2003	2003	NUM
ftr-331	599	21	,	,	PUNCT
ftr-331	599	22	form	form	NOUN
ftr-331	599	23	990	990	NUM
ftr-331	599	24	,	,	PUNCT
ftr-331	599	25	schedule	schedule	VERB
ftr-331	599	26	a	a	PRON
ftr-331	599	27	and	and	CCONJ
ftr-331	599	28	schedule	schedule	NOUN
ftr-331	599	29	b	b	PROPN
ftr-331	599	30	,	,	PUNCT
ftr-331	599	31	at	at	ADP
ftr-331	599	32	h-2	h-2	NOUN
ftr-331	599	33	to	to	ADP
ftr-331	599	34	-23	-23	PROPN
ftr-331	599	35	(	(	PUNCT
ftr-331	599	36	2003	2003	NUM
ftr-331	599	37	)	)	PUNCT
ftr-331	599	38	,	,	PUNCT
ftr-331	599	39	http://www.irs.gov/pub/irs-tege/eotopich03.pdf	http://www.irs.gov/pub/irs-tege/eotopich03.pdf	PROPN
ftr-331	599	40	.	.	PROPN
ftr-331	599	41	112	112	NUM
ftr-331	599	42	.	.	PUNCT
ftr-331	600	1	staff	staff	NOUN
ftr-331	600	2	of	of	ADP
ftr-331	600	3	s.	s.	PROPN
ftr-331	600	4	comm	comm	PROPN
ftr-331	600	5	.	.	PUNCT
ftr-331	601	1	on	on	ADP
ftr-331	601	2	ways	way	NOUN
ftr-331	601	3	and	and	CCONJ
ftr-331	601	4	means	mean	NOUN
ftr-331	601	5	,	,	PUNCT
ftr-331	601	6	106th	106th	ADJ
ftr-331	601	7	cong	cong	NOUN
ftr-331	601	8	.	.	PUNCT
ftr-331	602	1	,	,	PUNCT
ftr-331	602	2	comments	comment	NOUN
ftr-331	602	3	on	on	ADP
ftr-331	602	4	disclosure	disclosure	NOUN
ftr-331	602	5	study	study	NOUN
ftr-331	602	6	,	,	PUNCT
ftr-331	602	7	supra	supra	PROPN
ftr-331	602	8	note	note	PROPN
ftr-331	602	9	109	109	NUM
ftr-331	602	10	,	,	PUNCT
ftr-331	602	11	at	at	ADP
ftr-331	602	12	54	54	NUM
ftr-331	602	13	.	.	PUNCT
ftr-331	602	14	113	113	NUM
ftr-331	602	15	.	.	PUNCT
ftr-331	603	1	betsy	betsy	PROPN
ftr-331	603	2	adler	adler	PROPN
ftr-331	603	3	,	,	PUNCT
ftr-331	603	4	former	former	ADJ
ftr-331	603	5	chair	chair	NOUN
ftr-331	603	6	of	of	ADP
ftr-331	603	7	the	the	DET
ftr-331	603	8	exempt	exempt	ADJ
ftr-331	603	9	organizations	organization	NOUN
ftr-331	603	10	committee	committee	NOUN
ftr-331	603	11	of	of	ADP
ftr-331	603	12	the	the	DET
ftr-331	603	13	american	american	PROPN
ftr-331	603	14	bar	bar	PROPN
ftr-331	603	15	association	association	PROPN
ftr-331	603	16	tax	tax	NOUN
ftr-331	603	17	section	section	NOUN
ftr-331	603	18	,	,	PUNCT
ftr-331	603	19	remarks	remark	NOUN
ftr-331	603	20	at	at	ADP
ftr-331	603	21	the	the	DET
ftr-331	603	22	senate	senate	PROPN
ftr-331	603	23	finance	finance	PROPN
ftr-331	603	24	committee	committee	PROPN
ftr-331	603	25	staff	staff	NOUN
ftr-331	603	26	roundtable	roundtable	PROPN
ftr-331	603	27	in	in	ADP
ftr-331	603	28	washington	washington	PROPN
ftr-331	603	29	,	,	PUNCT
ftr-331	603	30	d.c	d.c	PROPN
ftr-331	603	31	.	.	PUNCT
ftr-331	604	1	(	(	PUNCT
ftr-331	604	2	jul	jul	PROPN
ftr-331	604	3	.	.	PROPN
ftr-331	604	4	22	22	NUM
ftr-331	604	5	,	,	PUNCT
ftr-331	604	6	2004	2004	NUM
ftr-331	604	7	)	)	PUNCT
ftr-331	605	1	(	(	PUNCT
ftr-331	605	2	on	on	ADP
ftr-331	605	3	file	file	NOUN
ftr-331	605	4	with	with	ADP
ftr-331	605	5	author	author	NOUN
ftr-331	605	6	)	)	PUNCT
ftr-331	605	7	.	.	PUNCT
ftr-331	606	1	114	114	NUM
ftr-331	606	2	.	.	PUNCT
ftr-331	606	3	evelyn	evelyn	PROPN
ftr-331	606	4	brody	brody	PROPN
ftr-331	606	5	,	,	PUNCT
ftr-331	606	6	agents	agent	NOUN
ftr-331	606	7	without	without	ADP
ftr-331	606	8	principals	principal	NOUN
ftr-331	606	9	:	:	PUNCT
ftr-331	606	10	the	the	DET
ftr-331	606	11	economic	economic	ADJ
ftr-331	606	12	convergence	convergence	NOUN
ftr-331	606	13	of	of	ADP
ftr-331	606	14	the	the	DET
ftr-331	606	15	nonprofit	nonprofit	ADJ
ftr-331	606	16	and	and	CCONJ
ftr-331	606	17	for	for	ADP
ftr-331	606	18	-	-	PUNCT
ftr-331	606	19	profit	profit	NOUN
ftr-331	606	20	organizational	organizational	ADJ
ftr-331	606	21	forms	form	NOUN
ftr-331	606	22	,	,	PUNCT
ftr-331	606	23	40	40	NUM
ftr-331	606	24	n.y.l	n.y.l	NOUN
ftr-331	606	25	.	.	PUNCT
ftr-331	607	1	sch	sch	PROPN
ftr-331	607	2	.	.	PUNCT
ftr-331	608	1	l.	l.	PROPN
ftr-331	608	2	rev	rev	PROPN
ftr-331	608	3	.	.	PROPN
ftr-331	608	4	457	457	NUM
ftr-331	608	5	,	,	PUNCT
ftr-331	608	6	527	527	NUM
ftr-331	608	7	-	-	SYM
ftr-331	608	8	28	28	NUM
ftr-331	608	9	(	(	PUNCT
ftr-331	608	10	1996	1996	NUM
ftr-331	608	11	)	)	PUNCT
ftr-331	608	12	.	.	PUNCT
ftr-331	609	1	2012	2012	NUM
ftr-331	609	2	]	]	PUNCT
ftr-331	609	3	213	213	NUM
ftr-331	609	4	florida	florida	PROPN
ftr-331	609	5	tax	tax	NOUN
ftr-331	609	6	review	review	NOUN
ftr-331	609	7	several	several	ADJ
ftr-331	609	8	things	thing	NOUN
ftr-331	609	9	must	must	AUX
ftr-331	609	10	happen	happen	VERB
ftr-331	609	11	in	in	ADP
ftr-331	609	12	order	order	NOUN
ftr-331	609	13	for	for	SCONJ
ftr-331	609	14	this	this	DET
ftr-331	609	15	increased	increase	VERB
ftr-331	609	16	disclosure	disclosure	NOUN
ftr-331	609	17	of	of	ADP
ftr-331	609	18	form	form	NOUN
ftr-331	609	19	990	990	NUM
ftr-331	609	20	to	to	PART
ftr-331	609	21	be	be	AUX
ftr-331	609	22	of	of	ADP
ftr-331	609	23	maximum	maximum	ADJ
ftr-331	609	24	benefit	benefit	NOUN
ftr-331	609	25	to	to	ADP
ftr-331	609	26	the	the	DET
ftr-331	609	27	public	public	NOUN
ftr-331	609	28	.	.	PUNCT
ftr-331	610	1	first	first	ADV
ftr-331	610	2	,	,	PUNCT
ftr-331	610	3	the	the	DET
ftr-331	610	4	information	information	NOUN
ftr-331	610	5	entered	enter	VERB
ftr-331	610	6	on	on	ADP
ftr-331	610	7	form	form	NOUN
ftr-331	610	8	990	990	NUM
ftr-331	610	9	must	must	AUX
ftr-331	610	10	become	become	VERB
ftr-331	610	11	more	more	ADV
ftr-331	610	12	standardized	standardized	ADJ
ftr-331	610	13	and	and	CCONJ
ftr-331	610	14	reliable	reliable	ADJ
ftr-331	610	15	.	.	PUNCT
ftr-331	611	1	second	second	ADJ
ftr-331	611	2	,	,	PUNCT
ftr-331	611	3	potential	potential	ADJ
ftr-331	611	4	users	user	NOUN
ftr-331	611	5	of	of	ADP
ftr-331	611	6	the	the	DET
ftr-331	611	7	data	datum	NOUN
ftr-331	611	8	must	must	AUX
ftr-331	611	9	become	become	VERB
ftr-331	611	10	more	more	ADV
ftr-331	611	11	familiar	familiar	ADJ
ftr-331	611	12	with	with	ADP
ftr-331	611	13	the	the	DET
ftr-331	611	14	requirements	requirement	NOUN
ftr-331	611	15	for	for	ADP
ftr-331	611	16	proper	proper	ADJ
ftr-331	611	17	completion	completion	NOUN
ftr-331	611	18	of	of	ADP
ftr-331	611	19	the	the	DET
ftr-331	611	20	return	return	NOUN
ftr-331	611	21	so	so	SCONJ
ftr-331	611	22	that	that	SCONJ
ftr-331	611	23	they	they	PRON
ftr-331	611	24	will	will	AUX
ftr-331	611	25	understand	understand	VERB
ftr-331	611	26	the	the	DET
ftr-331	611	27	data	datum	NOUN
ftr-331	611	28	they	they	PRON
ftr-331	611	29	are	be	AUX
ftr-331	611	30	viewing.115	viewing.115	PROPN
ftr-331	611	31	d.	d.	PROPN
ftr-331	611	32	disclosure	disclosure	PROPN
ftr-331	611	33	of	of	ADP
ftr-331	611	34	state	state	NOUN
ftr-331	611	35	and	and	CCONJ
ftr-331	611	36	federal	federal	ADJ
ftr-331	611	37	enforcement	enforcement	NOUN
ftr-331	611	38	activity	activity	NOUN
ftr-331	611	39	1	1	NUM
ftr-331	611	40	.	.	PUNCT
ftr-331	612	1	what	what	PRON
ftr-331	612	2	are	be	AUX
ftr-331	612	3	the	the	DET
ftr-331	612	4	states	state	NOUN
ftr-331	612	5	doing	do	VERB
ftr-331	612	6	?	?	PUNCT
ftr-331	613	1	it	it	PRON
ftr-331	613	2	is	be	AUX
ftr-331	613	3	not	not	PART
ftr-331	613	4	easy	easy	ADJ
ftr-331	613	5	to	to	PART
ftr-331	613	6	figure	figure	VERB
ftr-331	613	7	out	out	ADP
ftr-331	613	8	how	how	SCONJ
ftr-331	613	9	to	to	PART
ftr-331	613	10	spur	spur	VERB
ftr-331	613	11	nonprofit	nonprofit	ADJ
ftr-331	613	12	board	board	NOUN
ftr-331	613	13	members	member	NOUN
ftr-331	613	14	into	into	ADP
ftr-331	613	15	performing	perform	VERB
ftr-331	613	16	better	well	ADV
ftr-331	613	17	.	.	PUNCT
ftr-331	614	1	increasing	increase	VERB
ftr-331	614	2	monetary	monetary	ADJ
ftr-331	614	3	sanctions	sanction	NOUN
ftr-331	614	4	might	might	AUX
ftr-331	614	5	make	make	VERB
ftr-331	614	6	things	thing	NOUN
ftr-331	614	7	worse	bad	ADJ
ftr-331	614	8	:	:	PUNCT
ftr-331	614	9	indeed	indeed	ADV
ftr-331	614	10	,	,	PUNCT
ftr-331	614	11	we	we	PRON
ftr-331	614	12	might	might	AUX
ftr-331	614	13	improve	improve	VERB
ftr-331	614	14	nonprofit	nonprofit	ADJ
ftr-331	614	15	governance	governance	NOUN
ftr-331	614	16	by	by	ADP
ftr-331	614	17	reducing	reduce	VERB
ftr-331	614	18	what	what	PRON
ftr-331	614	19	's	be	AUX
ftr-331	614	20	at	at	ADP
ftr-331	614	21	stake	stake	NOUN
ftr-331	614	22	.	.	PUNCT
ftr-331	615	1	in	in	ADP
ftr-331	615	2	large	large	ADJ
ftr-331	615	3	part	part	NOUN
ftr-331	615	4	regulators	regulator	NOUN
ftr-331	615	5	are	be	AUX
ftr-331	615	6	so	so	ADV
ftr-331	615	7	timid	timid	ADJ
ftr-331	615	8	(	(	PUNCT
ftr-331	615	9	at	at	ADP
ftr-331	615	10	least	least	ADV
ftr-331	615	11	publicly	publicly	ADV
ftr-331	615	12	)	)	PUNCT
ftr-331	615	13	because	because	SCONJ
ftr-331	615	14	they	they	PRON
ftr-331	615	15	do	do	AUX
ftr-331	615	16	n't	not	PART
ftr-331	615	17	want	want	VERB
ftr-331	615	18	to	to	PART
ftr-331	615	19	discourage	discourage	VERB
ftr-331	615	20	volunteers	volunteer	NOUN
ftr-331	615	21	acting	act	VERB
ftr-331	615	22	in	in	ADP
ftr-331	615	23	good	good	ADJ
ftr-331	615	24	faith	faith	NOUN
ftr-331	615	25	.	.	PUNCT
ftr-331	616	1	as	as	ADP
ftr-331	616	2	a	a	DET
ftr-331	616	3	result	result	NOUN
ftr-331	616	4	they	they	PRON
ftr-331	616	5	do	do	AUX
ftr-331	616	6	n't	not	PART
ftr-331	616	7	send	send	VERB
ftr-331	616	8	a	a	DET
ftr-331	616	9	sufficient	sufficient	ADJ
ftr-331	616	10	signal	signal	NOUN
ftr-331	616	11	(	(	PUNCT
ftr-331	616	12	at	at	ADP
ftr-331	616	13	least	least	ADV
ftr-331	616	14	publicly	publicly	ADV
ftr-331	616	15	)	)	PUNCT
ftr-331	616	16	of	of	ADP
ftr-331	616	17	the	the	DET
ftr-331	616	18	problems	problem	NOUN
ftr-331	616	19	they	they	PRON
ftr-331	616	20	encounter	encounter	VERB
ftr-331	616	21	on	on	ADP
ftr-331	616	22	nonprofit	nonprofit	ADJ
ftr-331	616	23	boards	board	NOUN
ftr-331	616	24	.	.	PUNCT
ftr-331	617	1	"16	"16	NOUN
ftr-331	617	2	but	but	CCONJ
ftr-331	617	3	lack	lack	NOUN
ftr-331	617	4	of	of	ADP
ftr-331	617	5	transparency	transparency	NOUN
ftr-331	617	6	in	in	ADP
ftr-331	617	7	their	their	PRON
ftr-331	617	8	regulation	regulation	NOUN
ftr-331	617	9	of	of	ADP
ftr-331	617	10	charities	charity	NOUN
ftr-331	617	11	makes	make	VERB
ftr-331	617	12	it	it	PRON
ftr-331	617	13	impossible	impossible	ADJ
ftr-331	617	14	to	to	PART
ftr-331	617	15	assess	assess	VERB
ftr-331	617	16	the	the	DET
ftr-331	617	17	effectiveness	effectiveness	NOUN
ftr-331	617	18	of	of	ADP
ftr-331	617	19	regulators	regulator	NOUN
ftr-331	617	20	in	in	ADP
ftr-331	617	21	improving	improve	VERB
ftr-331	617	22	charity	charity	NOUN
ftr-331	617	23	governance	governance	NOUN
ftr-331	617	24	or	or	CCONJ
ftr-331	617	25	even	even	ADV
ftr-331	617	26	whether	whether	SCONJ
ftr-331	617	27	they	they	PRON
ftr-331	617	28	are	be	AUX
ftr-331	617	29	acting	act	VERB
ftr-331	617	30	at	at	ADV
ftr-331	617	31	all	all	ADV
ftr-331	617	32	.	.	PUNCT
ftr-331	618	1	few	few	ADJ
ftr-331	618	2	cases	case	NOUN
ftr-331	618	3	involving	involve	VERB
ftr-331	618	4	nonprofit	nonprofit	ADJ
ftr-331	618	5	fiduciary	fiduciary	ADJ
ftr-331	618	6	issues	issue	NOUN
ftr-331	618	7	have	have	AUX
ftr-331	618	8	reached	reach	VERB
ftr-331	618	9	the	the	DET
ftr-331	618	10	courts	court	NOUN
ftr-331	618	11	.	.	PUNCT
ftr-331	619	1	reform	reform	NOUN
ftr-331	619	2	rather	rather	ADV
ftr-331	619	3	than	than	ADP
ftr-331	619	4	punishment	punishment	NOUN
ftr-331	619	5	is	be	AUX
ftr-331	619	6	generally	generally	ADV
ftr-331	619	7	the	the	DET
ftr-331	619	8	goal	goal	NOUN
ftr-331	619	9	of	of	ADP
ftr-331	619	10	the	the	DET
ftr-331	619	11	charity	charity	NOUN
ftr-331	619	12	regulator	regulator	NOUN
ftr-331	619	13	,	,	PUNCT
ftr-331	619	14	and	and	CCONJ
ftr-331	619	15	charities	charity	NOUN
ftr-331	619	16	as	as	ADV
ftr-331	619	17	well	well	ADV
ftr-331	619	18	prefer	prefer	VERB
ftr-331	619	19	a	a	DET
ftr-331	619	20	chance	chance	NOUN
ftr-331	619	21	to	to	PART
ftr-331	619	22	improve	improve	VERB
ftr-331	619	23	their	their	PRON
ftr-331	619	24	behavior	behavior	NOUN
ftr-331	619	25	while	while	SCONJ
ftr-331	619	26	avoiding	avoid	VERB
ftr-331	619	27	embarrassment	embarrassment	NOUN
ftr-331	619	28	and	and	CCONJ
ftr-331	619	29	personal	personal	ADJ
ftr-331	619	30	liability	liability	NOUN
ftr-331	619	31	.	.	PUNCT
ftr-331	620	1	most	most	ADJ
ftr-331	620	2	settlements	settlement	NOUN
ftr-331	620	3	are	be	AUX
ftr-331	620	4	kept	keep	VERB
ftr-331	620	5	confidential	confidential	ADJ
ftr-331	620	6	.	.	PUNCT
ftr-331	621	1	finally	finally	ADV
ftr-331	621	2	,	,	PUNCT
ftr-331	621	3	state	state	NOUN
ftr-331	621	4	attorneys	attorney	NOUN
ftr-331	621	5	general	general	ADJ
ftr-331	621	6	can	can	AUX
ftr-331	621	7	act	act	VERB
ftr-331	621	8	or	or	CCONJ
ftr-331	621	9	not	not	PART
ftr-331	621	10	act	act	VERB
ftr-331	621	11	out	out	ADP
ftr-331	621	12	of	of	ADP
ftr-331	621	13	parochial	parochial	ADJ
ftr-331	621	14	and	and	CCONJ
ftr-331	621	15	political	political	ADJ
ftr-331	621	16	motives	motive	NOUN
ftr-331	621	17	.	.	PUNCT
ftr-331	622	1	"	"	PUNCT
ftr-331	622	2	'	'	PUNCT
ftr-331	622	3	regulators	regulator	NOUN
ftr-331	622	4	have	have	AUX
ftr-331	622	5	limited	limit	VERB
ftr-331	622	6	(	(	PUNCT
ftr-331	622	7	financial	financial	ADJ
ftr-331	622	8	and	and	CCONJ
ftr-331	622	9	political	political	ADJ
ftr-331	622	10	)	)	PUNCT
ftr-331	622	11	resources	resource	NOUN
ftr-331	622	12	.	.	PUNCT
ftr-331	622	13	'	'	PUNCT
ftr-331	623	1	18	18	NUM
ftr-331	623	2	in	in	ADP
ftr-331	623	3	that	that	DET
ftr-331	623	4	case	case	NOUN
ftr-331	623	5	,	,	PUNCT
ftr-331	623	6	we	we	PRON
ftr-331	623	7	might	might	AUX
ftr-331	623	8	expect	expect	VERB
ftr-331	623	9	attorneys	attorney	NOUN
ftr-331	623	10	general	general	ADJ
ftr-331	623	11	to	to	PART
ftr-331	623	12	publicize	publicize	VERB
ftr-331	623	13	their	their	PRON
ftr-331	623	14	enforcement	enforcement	NOUN
ftr-331	623	15	115	115	NUM
ftr-331	623	16	.	.	PUNCT
ftr-331	624	1	chasin	chasin	NOUN
ftr-331	624	2	,	,	PUNCT
ftr-331	624	3	kawecki	kawecki	PROPN
ftr-331	624	4	&	&	CCONJ
ftr-331	624	5	jones	jones	PROPN
ftr-331	624	6	,	,	PUNCT
ftr-331	624	7	form	form	NOUN
ftr-331	624	8	990	990	NUM
ftr-331	624	9	,	,	PUNCT
ftr-331	624	10	supra	supra	PROPN
ftr-331	624	11	note	note	NOUN
ftr-331	624	12	84	84	NUM
ftr-331	624	13	,	,	PUNCT
ftr-331	624	14	at	at	ADP
ftr-331	624	15	227	227	NUM
ftr-331	624	16	.	.	PUNCT
ftr-331	624	17	116	116	NUM
ftr-331	624	18	.	.	PUNCT
ftr-331	625	1	for	for	ADP
ftr-331	625	2	draft	draft	NOUN
ftr-331	625	3	principles	principle	NOUN
ftr-331	625	4	relating	relate	VERB
ftr-331	625	5	to	to	ADP
ftr-331	625	6	enforcement	enforcement	NOUN
ftr-331	625	7	see	see	VERB
ftr-331	625	8	principles	principle	NOUN
ftr-331	625	9	of	of	ADP
ftr-331	625	10	the	the	DET
ftr-331	625	11	law	law	NOUN
ftr-331	625	12	of	of	ADP
ftr-331	625	13	nonprofit	nonprofit	ADJ
ftr-331	625	14	organizations	organization	NOUN
ftr-331	625	15	§	§	PROPN
ftr-331	625	16	§	§	PROPN
ftr-331	625	17	610	610	NUM
ftr-331	625	18	,	,	PUNCT
ftr-331	625	19	620	620	NUM
ftr-331	625	20	(	(	PUNCT
ftr-331	625	21	tentative	tentative	ADJ
ftr-331	625	22	draft	draft	NOUN
ftr-331	625	23	no	no	NOUN
ftr-331	625	24	.	.	NOUN
ftr-331	625	25	3	3	NUM
ftr-331	625	26	,	,	PUNCT
ftr-331	625	27	2011	2011	NUM
ftr-331	625	28	)	)	PUNCT
ftr-331	625	29	(	(	PUNCT
ftr-331	625	30	approved	approve	VERB
ftr-331	625	31	through	through	ADP
ftr-331	625	32	section	section	NOUN
ftr-331	625	33	660	660	NUM
ftr-331	625	34	)	)	PUNCT
ftr-331	625	35	.	.	PUNCT
ftr-331	626	1	117	117	NUM
ftr-331	626	2	.	.	PUNCT
ftr-331	627	1	see	see	VERB
ftr-331	627	2	evelyn	evelyn	PROPN
ftr-331	627	3	brody	brody	PROPN
ftr-331	627	4	,	,	PUNCT
ftr-331	627	5	whose	whose	DET
ftr-331	627	6	public	public	ADJ
ftr-331	627	7	?	?	PUNCT
ftr-331	628	1	parochialism	parochialism	NOUN
ftr-331	628	2	and	and	CCONJ
ftr-331	628	3	paternalism	paternalism	NOUN
ftr-331	628	4	in	in	ADP
ftr-331	628	5	state	state	NOUN
ftr-331	628	6	charity	charity	NOUN
ftr-331	628	7	law	law	NOUN
ftr-331	628	8	enforcement	enforcement	NOUN
ftr-331	628	9	,	,	PUNCT
ftr-331	628	10	79	79	NUM
ftr-331	628	11	ind	ind	NOUN
ftr-331	628	12	.	.	PUNCT
ftr-331	629	1	l.j	l.j	PROPN
ftr-331	629	2	.	.	PROPN
ftr-331	629	3	937	937	NUM
ftr-331	629	4	,	,	PUNCT
ftr-331	629	5	975	975	NUM
ftr-331	629	6	(	(	PUNCT
ftr-331	629	7	2004	2004	NUM
ftr-331	629	8	)	)	PUNCT
ftr-331	629	9	.	.	PUNCT
ftr-331	630	1	118	118	NUM
ftr-331	630	2	.	.	PUNCT
ftr-331	631	1	i	i	PRON
ftr-331	631	2	d.	d.	PROPN
ftr-331	631	3	at	at	ADP
ftr-331	631	4	951	951	NUM
ftr-331	631	5	-	-	SYM
ftr-331	631	6	52	52	NUM
ftr-331	631	7	.	.	PUNCT
ftr-331	632	1	garry	garry	PROPN
ftr-331	632	2	jenkins	jenkins	PROPN
ftr-331	632	3	conducted	conduct	VERB
ftr-331	632	4	a	a	DET
ftr-331	632	5	survey	survey	NOUN
ftr-331	632	6	,	,	PUNCT
ftr-331	632	7	to	to	PART
ftr-331	632	8	which	which	PRON
ftr-331	632	9	all	all	PRON
ftr-331	632	10	but	but	SCONJ
ftr-331	632	11	one	one	NUM
ftr-331	632	12	of	of	ADP
ftr-331	632	13	the	the	DET
ftr-331	632	14	states	state	NOUN
ftr-331	632	15	responded	respond	VERB
ftr-331	632	16	,	,	PUNCT
ftr-331	632	17	finding	find	VERB
ftr-331	632	18	that	that	SCONJ
ftr-331	632	19	74	74	NUM
ftr-331	632	20	percent	percent	NOUN
ftr-331	632	21	of	of	ADP
ftr-331	632	22	the	the	DET
ftr-331	632	23	states	state	NOUN
ftr-331	632	24	had	have	VERB
ftr-331	632	25	one	one	NUM
ftr-331	632	26	or	or	CCONJ
ftr-331	632	27	fewer	few	ADJ
ftr-331	632	28	fulltime	fulltime	ADJ
ftr-331	632	29	-	-	PUNCT
ftr-331	632	30	equivalent	equivalent	ADJ
ftr-331	632	31	attorneys	attorney	NOUN
ftr-331	632	32	devoted	devote	VERB
ftr-331	632	33	to	to	ADP
ftr-331	632	34	charitable	charitable	ADJ
ftr-331	632	35	oversight	oversight	NOUN
ftr-331	632	36	,	,	PUNCT
ftr-331	632	37	and	and	CCONJ
ftr-331	632	38	that	that	SCONJ
ftr-331	632	39	17	17	NUM
ftr-331	632	40	states	state	NOUN
ftr-331	632	41	assigned	assign	VERB
ftr-331	632	42	no	no	DET
ftr-331	632	43	attorneys	attorney	NOUN
ftr-331	632	44	to	to	ADP
ftr-331	632	45	that	that	DET
ftr-331	632	46	function	function	NOUN
ftr-331	632	47	.	.	PUNCT
ftr-331	633	1	garry	garry	PROPN
ftr-331	633	2	w.	w.	PROPN
ftr-331	633	3	jenkins	jenkins	PROPN
ftr-331	633	4	,	,	PUNCT
ftr-331	633	5	incorporation	incorporation	NOUN
ftr-331	633	6	choice	choice	NOUN
ftr-331	633	7	,	,	PUNCT
ftr-331	633	8	uniformity	uniformity	NOUN
ftr-331	633	9	,	,	PUNCT
ftr-331	633	10	and	and	CCONJ
ftr-331	633	11	the	the	DET
ftr-331	633	12	reform	reform	NOUN
ftr-331	633	13	ofnonprofit	ofnonprofit	PROPN
ftr-331	633	14	state	state	NOUN
ftr-331	633	15	law	law	NOUN
ftr-331	633	16	,	,	PUNCT
ftr-331	633	17	41	41	NUM
ftr-331	633	18	ga	ga	PROPN
ftr-331	633	19	.	.	PROPN
ftr-331	633	20	l.	l.	PROPN
ftr-331	633	21	rev	rev	PROPN
ftr-331	633	22	.	.	PROPN
ftr-331	633	23	1113	1113	NUM
ftr-331	633	24	,	,	PUNCT
ftr-331	633	25	1128	1128	NUM
ftr-331	633	26	-	-	SYM
ftr-331	633	27	29	29	NUM
ftr-331	633	28	(	(	PUNCT
ftr-331	633	29	2007	2007	NUM
ftr-331	633	30	)	)	PUNCT
ftr-331	633	31	.	.	PUNCT
ftr-331	634	1	legal	legal	ADJ
ftr-331	634	2	staffs	staff	NOUN
ftr-331	634	3	exceeding	exceed	VERB
ftr-331	634	4	2.5	2.5	NUM
ftr-331	634	5	fte	fte	NOUN
ftr-331	634	6	's	's	PART
ftr-331	634	7	are	be	AUX
ftr-331	634	8	found	find	VERB
ftr-331	634	9	in	in	ADP
ftr-331	634	10	california	california	PROPN
ftr-331	634	11	(	(	PUNCT
ftr-331	634	12	12	12	NUM
ftr-331	634	13	)	)	PUNCT
ftr-331	634	14	,	,	PUNCT
ftr-331	634	15	connecticut	connecticut	PROPN
ftr-331	634	16	(	(	PUNCT
ftr-331	634	17	5	5	NUM
ftr-331	634	18	)	)	PUNCT
ftr-331	634	19	,	,	PUNCT
ftr-331	634	20	illinois	illinois	PROPN
ftr-331	634	21	(	(	PUNCT
ftr-331	634	22	7	7	NUM
ftr-331	634	23	)	)	PUNCT
ftr-331	634	24	,	,	PUNCT
ftr-331	634	25	indiana	indiana	PROPN
ftr-331	634	26	(	(	PUNCT
ftr-331	634	27	4	4	NUM
ftr-331	634	28	)	)	PUNCT
ftr-331	634	29	,	,	PUNCT
ftr-331	634	30	massachusetts	massachusetts	PROPN
ftr-331	634	31	(	(	PUNCT
ftr-331	634	32	6	6	NUM
ftr-331	634	33	)	)	PUNCT
ftr-331	634	34	,	,	PUNCT
ftr-331	634	35	minnesota	minnesota	PROPN
ftr-331	634	36	(	(	PUNCT
ftr-331	634	37	5	5	NUM
ftr-331	634	38	)	)	PUNCT
ftr-331	634	39	,	,	PUNCT
ftr-331	634	40	new	new	PROPN
ftr-331	634	41	york	york	PROPN
ftr-331	634	42	(	(	PUNCT
ftr-331	634	43	20.5	20.5	NUM
ftr-331	634	44	)	)	PUNCT
ftr-331	634	45	,	,	PUNCT
ftr-331	634	46	ohio	ohio	PROPN
ftr-331	634	47	(	(	PUNCT
ftr-331	634	48	10	10	NUM
ftr-331	634	49	)	)	PUNCT
ftr-331	634	50	,	,	PUNCT
ftr-331	634	51	pennsylvania	pennsylvania	PROPN
ftr-331	634	52	(	(	PUNCT
ftr-331	634	53	12	12	NUM
ftr-331	634	54	)	)	PUNCT
ftr-331	634	55	,	,	PUNCT
ftr-331	634	56	and	and	CCONJ
ftr-331	634	57	texas	texas	PROPN
ftr-331	634	58	(	(	PUNCT
ftr-331	634	59	6	6	NUM
ftr-331	634	60	)	)	PUNCT
ftr-331	634	61	.	.	PUNCT
ftr-331	635	1	i	i	PRON
ftr-331	635	2	d.	d.	PROPN
ftr-331	635	3	at	at	ADP
ftr-331	635	4	1129	1129	NUM
ftr-331	635	5	.	.	PUNCT
ftr-331	636	1	[	[	X
ftr-331	636	2	vol	vol	NOUN
ftr-331	636	3	.	.	PUNCT
ftr-331	636	4	12:4214	12:4214	NUM
ftr-331	636	5	charity	charity	NOUN
ftr-331	636	6	governance	governance	NOUN
ftr-331	636	7	actions	action	NOUN
ftr-331	636	8	in	in	ADP
ftr-331	636	9	order	order	NOUN
ftr-331	636	10	to	to	PART
ftr-331	636	11	benefit	benefit	VERB
ftr-331	636	12	from	from	ADP
ftr-331	636	13	the	the	DET
ftr-331	636	14	leveraging	leverage	VERB
ftr-331	636	15	effect	effect	NOUN
ftr-331	636	16	miscreants	miscreant	NOUN
ftr-331	636	17	in	in	ADP
ftr-331	636	18	a	a	DET
ftr-331	636	19	similar	similar	ADJ
ftr-331	636	20	position	position	NOUN
ftr-331	636	21	would	would	AUX
ftr-331	636	22	recognize	recognize	VERB
ftr-331	636	23	themselves	themselves	PRON
ftr-331	636	24	in	in	ADP
ftr-331	636	25	the	the	DET
ftr-331	636	26	press	press	NOUN
ftr-331	636	27	release	release	NOUN
ftr-331	636	28	,	,	PUNCT
ftr-331	636	29	and	and	CCONJ
ftr-331	636	30	voluntarily	voluntarily	ADV
ftr-331	636	31	straighten	straighten	VERB
ftr-331	636	32	out.1	out.1	PROPN
ftr-331	636	33	19	19	NUM
ftr-331	636	34	indeed	indeed	ADV
ftr-331	636	35	,	,	PUNCT
ftr-331	636	36	attorneys	attorney	NOUN
ftr-331	636	37	general	general	ADJ
ftr-331	636	38	do	do	VERB
ftr-331	636	39	trumpet	trumpet	NOUN
ftr-331	636	40	cases	case	NOUN
ftr-331	636	41	in	in	ADP
ftr-331	636	42	which	which	PRON
ftr-331	636	43	they	they	PRON
ftr-331	636	44	catch	catch	VERB
ftr-331	636	45	someone	someone	PRON
ftr-331	636	46	violating	violate	VERB
ftr-331	636	47	the	the	DET
ftr-331	636	48	law	law	NOUN
ftr-331	636	49	.	.	PUNCT
ftr-331	637	1	in	in	ADP
ftr-331	637	2	other	other	ADJ
ftr-331	637	3	cases	case	NOUN
ftr-331	637	4	,	,	PUNCT
ftr-331	637	5	where	where	SCONJ
ftr-331	637	6	there	there	PRON
ftr-331	637	7	is	be	VERB
ftr-331	637	8	no	no	DET
ftr-331	637	9	real	real	ADJ
ftr-331	637	10	"	"	PUNCT
ftr-331	637	11	bad	bad	ADJ
ftr-331	637	12	guy	guy	NOUN
ftr-331	637	13	"	"	PUNCT
ftr-331	637	14	but	but	CCONJ
ftr-331	637	15	rather	rather	ADV
ftr-331	637	16	well	well	ADV
ftr-331	637	17	-	-	PUNCT
ftr-331	637	18	meaning	mean	VERB
ftr-331	637	19	fiduciaries	fiduciary	NOUN
ftr-331	637	20	caught	catch	VERB
ftr-331	637	21	in	in	ADP
ftr-331	637	22	governance	governance	NOUN
ftr-331	637	23	failures	failure	NOUN
ftr-331	637	24	states	state	NOUN
ftr-331	637	25	could	could	AUX
ftr-331	637	26	usefully	usefully	ADV
ftr-331	637	27	issue	issue	VERB
ftr-331	637	28	aggregate	aggregate	ADJ
ftr-331	637	29	annual	annual	ADJ
ftr-331	637	30	reports	report	NOUN
ftr-331	637	31	on	on	ADP
ftr-331	637	32	the	the	DET
ftr-331	637	33	types	type	NOUN
ftr-331	637	34	of	of	ADP
ftr-331	637	35	enforcement	enforcement	NOUN
ftr-331	637	36	activities	activity	NOUN
ftr-331	637	37	they	they	PRON
ftr-331	637	38	undertook	undertake	VERB
ftr-331	637	39	and	and	CCONJ
ftr-331	637	40	outcomes	outcome	VERB
ftr-331	637	41	achieved.120	achieved.120	PROPN
ftr-331	637	42	regrettably	regrettably	ADV
ftr-331	637	43	though	though	ADV
ftr-331	637	44	,	,	PUNCT
ftr-331	637	45	even	even	ADV
ftr-331	637	46	the	the	DET
ftr-331	637	47	limited	limited	ADJ
ftr-331	637	48	official	official	ADJ
ftr-331	637	49	reporting	reporting	NOUN
ftr-331	637	50	of	of	ADP
ftr-331	637	51	enforcement	enforcement	NOUN
ftr-331	637	52	activity	activity	NOUN
ftr-331	637	53	tends	tend	VERB
ftr-331	637	54	to	to	PART
ftr-331	637	55	have	have	VERB
ftr-331	637	56	a	a	DET
ftr-331	637	57	frustratingly	frustratingly	ADV
ftr-331	637	58	short	short	ADJ
ftr-331	637	59	shelf	shelf	NOUN
ftr-331	637	60	-	-	PUNCT
ftr-331	637	61	life	life	NOUN
ftr-331	637	62	.	.	PUNCT
ftr-331	638	1	press	press	NOUN
ftr-331	638	2	releases	release	NOUN
ftr-331	638	3	often	often	ADV
ftr-331	638	4	vanish	vanish	VERB
ftr-331	638	5	from	from	ADP
ftr-331	638	6	attorney	attorney	NOUN
ftr-331	638	7	general	general	ADJ
ftr-331	638	8	websites	website	NOUN
ftr-331	638	9	when	when	SCONJ
ftr-331	638	10	a	a	DET
ftr-331	638	11	new	new	ADJ
ftr-331	638	12	attorney	attorney	NOUN
ftr-331	638	13	general	general	NOUN
ftr-331	638	14	comes	come	VERB
ftr-331	638	15	into	into	ADP
ftr-331	638	16	office	office	NOUN
ftr-331	638	17	,	,	PUNCT
ftr-331	638	18	thus	thus	ADV
ftr-331	638	19	undercutting	undercut	VERB
ftr-331	638	20	the	the	DET
ftr-331	638	21	educational	educational	ADJ
ftr-331	638	22	and	and	CCONJ
ftr-331	638	23	deterrent	deterrent	NOUN
ftr-331	638	24	value	value	NOUN
ftr-331	638	25	of	of	ADP
ftr-331	638	26	publicizing	publicize	VERB
ftr-331	638	27	enforcement	enforcement	NOUN
ftr-331	638	28	actions	action	NOUN
ftr-331	638	29	.	.	PUNCT
ftr-331	639	1	121	121	NUM
ftr-331	639	2	private	private	ADJ
ftr-331	639	3	-	-	PUNCT
ftr-331	639	4	sector	sector	NOUN
ftr-331	639	5	solutions	solution	NOUN
ftr-331	639	6	,	,	PUNCT
ftr-331	639	7	while	while	SCONJ
ftr-331	639	8	promising	promise	VERB
ftr-331	639	9	,	,	PUNCT
ftr-331	639	10	have	have	VERB
ftr-331	639	11	their	their	PRON
ftr-331	639	12	own	own	ADJ
ftr-331	639	13	limitations	limitation	NOUN
ftr-331	639	14	.	.	PUNCT
ftr-331	640	1	notably	notably	ADV
ftr-331	640	2	,	,	PUNCT
ftr-331	640	3	in	in	ADP
ftr-331	640	4	2008	2008	NUM
ftr-331	640	5	,	,	PUNCT
ftr-331	640	6	the	the	DET
ftr-331	640	7	charities	charity	NOUN
ftr-331	640	8	law	law	NOUN
ftr-331	640	9	project	project	NOUN
ftr-331	640	10	at	at	ADP
ftr-331	640	11	columbia	columbia	PROPN
ftr-331	640	12	law	law	PROPN
ftr-331	640	13	school	school	NOUN
ftr-331	640	14	began	begin	VERB
ftr-331	640	15	developing	develop	VERB
ftr-331	640	16	a	a	DET
ftr-331	640	17	website	website	NOUN
ftr-331	640	18	to	to	PART
ftr-331	640	19	assist	assist	VERB
ftr-331	640	20	attorneys	attorney	NOUN
ftr-331	640	21	general	general	ADJ
ftr-331	640	22	in	in	ADP
ftr-331	640	23	fulfilling	fulfil	VERB
ftr-331	640	24	their	their	PRON
ftr-331	640	25	responsibilities	responsibility	NOUN
ftr-331	640	26	over	over	ADP
ftr-331	640	27	charitable	charitable	ADJ
ftr-331	640	28	assets	asset	NOUN
ftr-331	640	29	.	.	PUNCT
ftr-331	641	1	12	12	NUM
ftr-331	641	2	2	2	NUM
ftr-331	641	3	although	although	SCONJ
ftr-331	641	4	a	a	DET
ftr-331	641	5	separate	separate	ADJ
ftr-331	641	6	intranet	intranet	NOUN
ftr-331	641	7	just	just	ADV
ftr-331	641	8	for	for	SCONJ
ftr-331	641	9	attorneys	attorney	NOUN
ftr-331	641	10	general	general	ADJ
ftr-331	641	11	might	might	AUX
ftr-331	641	12	be	be	AUX
ftr-331	641	13	created	create	VERB
ftr-331	641	14	,	,	PUNCT
ftr-331	641	15	so	so	ADV
ftr-331	641	16	far	far	ADV
ftr-331	641	17	most	most	ADJ
ftr-331	641	18	of	of	ADP
ftr-331	641	19	the	the	DET
ftr-331	641	20	posted	post	VERB
ftr-331	641	21	material	material	NOUN
ftr-331	641	22	is	be	AUX
ftr-331	641	23	available	available	ADJ
ftr-331	641	24	to	to	ADP
ftr-331	641	25	the	the	DET
ftr-331	641	26	public	public	NOUN
ftr-331	641	27	.	.	PUNCT
ftr-331	642	1	the	the	DET
ftr-331	642	2	clearinghouse	clearinghouse	NOUN
ftr-331	642	3	contains	contain	VERB
ftr-331	642	4	links	link	NOUN
ftr-331	642	5	to	to	ADP
ftr-331	642	6	state	state	NOUN
ftr-331	642	7	and	and	CCONJ
ftr-331	642	8	irs	irs	PROPN
ftr-331	642	9	websites	website	NOUN
ftr-331	642	10	(	(	PUNCT
ftr-331	642	11	and	and	CCONJ
ftr-331	642	12	specifically	specifically	ADV
ftr-331	642	13	to	to	PART
ftr-331	642	14	state	state	VERB
ftr-331	642	15	best	good	ADJ
ftr-331	642	16	practice	practice	NOUN
ftr-331	642	17	guides	guide	NOUN
ftr-331	642	18	)	)	PUNCT
ftr-331	642	19	and	and	CCONJ
ftr-331	642	20	summaries	summary	NOUN
ftr-331	642	21	of	of	ADP
ftr-331	642	22	law	law	NOUN
ftr-331	642	23	review	review	NOUN
ftr-331	642	24	articles	article	NOUN
ftr-331	642	25	.	.	PUNCT
ftr-331	643	1	23	23	NUM
ftr-331	644	1	no	no	DET
ftr-331	644	2	enforcement	enforcement	NOUN
ftr-331	644	3	materials	material	NOUN
ftr-331	644	4	have	have	AUX
ftr-331	644	5	been	be	AUX
ftr-331	644	6	posted	post	VERB
ftr-331	644	7	yet	yet	ADV
ftr-331	644	8	,	,	PUNCT
ftr-331	644	9	but	but	CCONJ
ftr-331	644	10	a	a	DET
ftr-331	644	11	few	few	ADJ
ftr-331	644	12	recent	recent	ADJ
ftr-331	644	13	settlements	settlement	NOUN
ftr-331	644	14	from	from	ADP
ftr-331	644	15	around	around	ADP
ftr-331	644	16	the	the	DET
ftr-331	644	17	country	country	NOUN
ftr-331	644	18	are	be	AUX
ftr-331	644	19	available	available	ADJ
ftr-331	644	20	through	through	ADP
ftr-331	644	21	links	link	NOUN
ftr-331	644	22	to	to	ADP
ftr-331	644	23	materials	material	NOUN
ftr-331	644	24	for	for	ADP
ftr-331	644	25	a	a	DET
ftr-331	644	26	panel	panel	NOUN
ftr-331	644	27	on	on	ADP
ftr-331	644	28	remedies	remedy	NOUN
ftr-331	644	29	presented	present	VERB
ftr-331	644	30	at	at	ADP
ftr-331	644	31	the	the	DET
ftr-331	644	32	march	march	PROPN
ftr-331	644	33	2008	2008	NUM
ftr-331	644	34	conference	conference	NOUN
ftr-331	644	35	.	.	PUNCT
ftr-331	645	1	124	124	NUM
ftr-331	645	2	119	119	NUM
ftr-331	645	3	.	.	PUNCT
ftr-331	646	1	recall	recall	PROPN
ftr-331	646	2	dr	dr	PROPN
ftr-331	646	3	.	.	PROPN
ftr-331	646	4	strangelove	strangelove	PROPN
ftr-331	646	5	's	's	PART
ftr-331	646	6	complaint	complaint	NOUN
ftr-331	646	7	:	:	PUNCT
ftr-331	646	8	"	"	PUNCT
ftr-331	646	9	deterrence	deterrence	NOUN
ftr-331	646	10	is	be	AUX
ftr-331	646	11	the	the	DET
ftr-331	646	12	art	art	NOUN
ftr-331	646	13	of	of	ADP
ftr-331	646	14	producing	produce	VERB
ftr-331	646	15	,	,	PUNCT
ftr-331	646	16	in	in	ADP
ftr-331	646	17	the	the	DET
ftr-331	646	18	mind	mind	NOUN
ftr-331	646	19	of	of	ADP
ftr-331	646	20	the	the	DET
ftr-331	646	21	enemy	enemy	NOUN
ftr-331	646	22	,	,	PUNCT
ftr-331	646	23	the	the	DET
ftr-331	646	24	fear	fear	NOUN
ftr-331	646	25	to	to	PART
ftr-331	646	26	attack	attack	VERB
ftr-331	646	27	.	.	PUNCT
ftr-331	647	1	the	the	DET
ftr-331	647	2	whole	whole	ADJ
ftr-331	647	3	point	point	NOUN
ftr-331	647	4	of	of	ADP
ftr-331	647	5	the	the	DET
ftr-331	647	6	doomsday	doomsday	NOUN
ftr-331	647	7	machine	machine	NOUN
ftr-331	647	8	is	be	AUX
ftr-331	647	9	lost	lose	VERB
ftr-331	647	10	if	if	SCONJ
ftr-331	647	11	you	you	PRON
ftr-331	647	12	keep	keep	VERB
ftr-331	647	13	it	it	PRON
ftr-331	647	14	a	a	DET
ftr-331	647	15	secret	secret	NOUN
ftr-331	647	16	!	!	PUNCT
ftr-331	648	1	why	why	SCONJ
ftr-331	648	2	did	do	AUX
ftr-331	648	3	n't	not	PART
ftr-331	648	4	you	you	PRON
ftr-331	648	5	tell	tell	VERB
ftr-331	648	6	the	the	DET
ftr-331	648	7	world	world	NOUN
ftr-331	648	8	,	,	PUNCT
ftr-331	648	9	ch	ch	NOUN
ftr-331	648	10	?	?	PUNCT
ftr-331	648	11	!	!	PUNCT
ftr-331	648	12	"	"	PUNCT
ftr-331	649	1	see	see	VERB
ftr-331	649	2	the	the	DET
ftr-331	649	3	doomsday	doomsday	NOUN
ftr-331	649	4	machine	machine	NOUN
ftr-331	649	5	in	in	ADP
ftr-331	649	6	dr	dr	PROPN
ftr-331	649	7	.	.	PROPN
ftr-331	649	8	strangelove	strangelove	PROPN
ftr-331	649	9	,	,	PUNCT
ftr-331	649	10	youtube	youtube	NOUN
ftr-331	649	11	(	(	PUNCT
ftr-331	649	12	nov	nov	PROPN
ftr-331	649	13	.	.	PROPN
ftr-331	649	14	24	24	NUM
ftr-331	649	15	,	,	PUNCT
ftr-331	649	16	2008	2008	NUM
ftr-331	649	17	)	)	PUNCT
ftr-331	649	18	,	,	PUNCT
ftr-331	649	19	http://www.youtube.com/watch?v-cmckji3ckge	http://www.youtube.com/watch?v-cmckji3ckge	PROPN
ftr-331	649	20	.	.	PUNCT
ftr-331	650	1	120	120	NUM
ftr-331	650	2	.	.	PUNCT
ftr-331	651	1	see	see	VERB
ftr-331	651	2	pennsylvania	pennsylvania	PROPN
ftr-331	651	3	dep't	dep't	PROPN
ftr-331	651	4	of	of	ADP
ftr-331	651	5	st	st	PROPN
ftr-331	651	6	.	.	PROPN
ftr-331	651	7	,	,	PUNCT
ftr-331	651	8	charities	charity	NOUN
ftr-331	651	9	,	,	PUNCT
ftr-331	651	10	consent	consent	NOUN
ftr-331	651	11	agreements	agreement	NOUN
ftr-331	651	12	and	and	CCONJ
ftr-331	651	13	adjudications	adjudication	NOUN
ftr-331	651	14	,	,	PUNCT
ftr-331	651	15	http://www.portal.state.pa.us/portal/server.pt/community/charities/	http://www.portal.state.pa.us/portal/server.pt/community/charities/	PROPN
ftr-331	651	16	12444	12444	NUM
ftr-331	651	17	/	/	SYM
ftr-331	651	18	consent	consent	NOUN
ftr-331	651	19	-	-	PUNCT
ftr-331	651	20	agreements	agreement	NOUN
ftr-331	651	21	_	_	PUNCT
ftr-331	651	22	and	and	CCONJ
ftr-331	651	23	adjudications/571848	adjudications/571848	NOUN
ftr-331	651	24	(	(	PUNCT
ftr-331	651	25	last	last	ADV
ftr-331	651	26	modified	modify	VERB
ftr-331	651	27	aug	aug	PROPN
ftr-331	651	28	.	.	PROPN
ftr-331	651	29	6	6	NUM
ftr-331	651	30	,	,	PUNCT
ftr-331	651	31	2011	2011	NUM
ftr-331	651	32	,	,	PUNCT
ftr-331	651	33	7:48	7:48	NUM
ftr-331	651	34	am	am	NOUN
ftr-331	651	35	)	)	PUNCT
ftr-331	651	36	,	,	PUNCT
ftr-331	651	37	for	for	ADP
ftr-331	651	38	an	an	DET
ftr-331	651	39	example	example	NOUN
ftr-331	651	40	of	of	ADP
ftr-331	651	41	pennsylvania	pennsylvania	PROPN
ftr-331	651	42	's	's	PART
ftr-331	651	43	database	database	NOUN
ftr-331	651	44	of	of	ADP
ftr-331	651	45	consent	consent	NOUN
ftr-331	651	46	agreements	agreement	NOUN
ftr-331	651	47	and	and	CCONJ
ftr-331	651	48	adjudications	adjudication	NOUN
ftr-331	651	49	relating	relate	VERB
ftr-331	651	50	to	to	ADP
ftr-331	651	51	charities	charity	NOUN
ftr-331	651	52	,	,	PUNCT
ftr-331	651	53	solicitors	solicitor	NOUN
ftr-331	651	54	,	,	PUNCT
ftr-331	651	55	and	and	CCONJ
ftr-331	651	56	fundraising	fundraising	NOUN
ftr-331	651	57	counsel	counsel	NOUN
ftr-331	651	58	.	.	PUNCT
ftr-331	652	1	121	121	NUM
ftr-331	652	2	.	.	PUNCT
ftr-331	653	1	for	for	ADP
ftr-331	653	2	example	example	NOUN
ftr-331	653	3	,	,	PUNCT
ftr-331	653	4	the	the	DET
ftr-331	653	5	massachusetts	massachusetts	PROPN
ftr-331	653	6	attorney	attorney	NOUN
ftr-331	653	7	's	's	PART
ftr-331	653	8	general	general	NOUN
ftr-331	653	9	's	's	PART
ftr-331	653	10	website	website	NOUN
ftr-331	653	11	no	no	ADV
ftr-331	653	12	longer	long	ADV
ftr-331	653	13	carries	carry	VERB
ftr-331	653	14	the	the	DET
ftr-331	653	15	very	very	ADV
ftr-331	653	16	useful	useful	ADJ
ftr-331	653	17	"	"	PUNCT
ftr-331	653	18	final	final	ADJ
ftr-331	653	19	judgment	judgment	NOUN
ftr-331	653	20	database	database	NOUN
ftr-331	653	21	"	"	PUNCT
ftr-331	653	22	of	of	ADP
ftr-331	653	23	legal	legal	ADJ
ftr-331	653	24	actions	action	NOUN
ftr-331	653	25	,	,	PUNCT
ftr-331	653	26	with	with	ADP
ftr-331	653	27	links	link	NOUN
ftr-331	653	28	to	to	ADP
ftr-331	653	29	the	the	DET
ftr-331	653	30	specific	specific	ADJ
ftr-331	653	31	cases	case	NOUN
ftr-331	653	32	.	.	PUNCT
ftr-331	654	1	see	see	VERB
ftr-331	654	2	mass	mass	PROPN
ftr-331	654	3	.	.	PUNCT
ftr-331	655	1	gov	gov	PROPN
ftr-331	655	2	.	.	PROPN
ftr-331	655	3	,	,	PUNCT
ftr-331	655	4	the	the	DET
ftr-331	655	5	official	official	ADJ
ftr-331	655	6	website	website	NOUN
ftr-331	655	7	of	of	ADP
ftr-331	655	8	the	the	DET
ftr-331	655	9	attorney	attorney	NOUN
ftr-331	655	10	general	general	ADJ
ftr-331	655	11	ofmassachusetts	ofmassachusetts	PROPN
ftr-331	655	12	,	,	PUNCT
ftr-331	655	13	http://www.mass.gov/?pageld=cagohomepage&l=lo=home	http://www.mass.gov/?pageld=cagohomepage&l=lo=home	PROPN
ftr-331	655	14	&	&	CCONJ
ftr-331	655	15	sid	sid	PROPN
ftr-331	655	16	=	=	PROPN
ftr-331	655	17	cago	cago	PROPN
ftr-331	655	18	(	(	PUNCT
ftr-331	655	19	last	last	ADV
ftr-331	655	20	visited	visit	VERB
ftr-331	655	21	oct	oct	PROPN
ftr-331	655	22	.	.	PROPN
ftr-331	655	23	10	10	NUM
ftr-331	655	24	,	,	PUNCT
ftr-331	655	25	2011	2011	NUM
ftr-331	655	26	)	)	PUNCT
ftr-331	655	27	.	.	PUNCT
ftr-331	656	1	122	122	NUM
ftr-331	656	2	.	.	PUNCT
ftr-331	657	1	nat'l	nat'l	NOUN
ftr-331	657	2	states	state	VERB
ftr-331	657	3	attorneys	attorney	NOUN
ftr-331	657	4	gen	gen	PROPN
ftr-331	657	5	.	.	PROPN
ftr-331	657	6	program	program	PROPN
ftr-331	657	7	,	,	PUNCT
ftr-331	657	8	charities	charity	NOUN
ftr-331	657	9	law	law	NOUN
ftr-331	657	10	project	project	NOUN
ftr-331	657	11	,	,	PUNCT
ftr-331	657	12	colum	colum	NOUN
ftr-331	657	13	.	.	PUNCT
ftr-331	658	1	l.	l.	PROPN
ftr-331	658	2	sch	sch	PROPN
ftr-331	658	3	.	.	PROPN
ftr-331	658	4	,	,	PUNCT
ftr-331	658	5	http://www.law.columbia.edu/centerprogram/ag/policy/charitiesproj/	http://www.law.columbia.edu/centerprogram/ag/policy/charitiesproj/	X
ftr-331	658	6	(	(	PUNCT
ftr-331	658	7	last	last	ADJ
ftr-331	658	8	visited	visit	VERB
ftr-331	658	9	oct	oct	PROPN
ftr-331	658	10	.	.	PROPN
ftr-331	658	11	10	10	NUM
ftr-331	658	12	,	,	PUNCT
ftr-331	658	13	2011	2011	NUM
ftr-331	658	14	)	)	PUNCT
ftr-331	658	15	.	.	PUNCT
ftr-331	659	1	123	123	NUM
ftr-331	659	2	.	.	PUNCT
ftr-331	660	1	nat'l	nat'l	NOUN
ftr-331	660	2	states	state	VERB
ftr-331	660	3	attorneys	attorney	NOUN
ftr-331	660	4	gen	gen	PROPN
ftr-331	660	5	.	.	PROPN
ftr-331	660	6	program	program	PROPN
ftr-331	660	7	,	,	PUNCT
ftr-331	660	8	charities	charity	NOUN
ftr-331	660	9	resources	resource	NOUN
ftr-331	660	10	&	&	CCONJ
ftr-331	660	11	publications	publication	NOUN
ftr-331	660	12	,	,	PUNCT
ftr-331	660	13	colum	colum	NOUN
ftr-331	660	14	.	.	PUNCT
ftr-331	661	1	l.	l.	PROPN
ftr-331	661	2	sch	sch	PROPN
ftr-331	661	3	.	.	PROPN
ftr-331	661	4	,	,	PUNCT
ftr-331	661	5	http://www.law.columbia.edu/centerjrogram/ag/	http://www.law.columbia.edu/centerjrogram/ag/	ADJ
ftr-331	661	6	policy	policy	NOUN
ftr-331	661	7	/	/	SYM
ftr-331	661	8	charitiesproj	charitiesproj	NOUN
ftr-331	661	9	/	/	SYM
ftr-331	661	10	resources	resource	NOUN
ftr-331	661	11	(	(	PUNCT
ftr-331	661	12	last	last	ADV
ftr-331	661	13	visited	visit	VERB
ftr-331	661	14	oct	oct	PROPN
ftr-331	661	15	.	.	PROPN
ftr-331	661	16	10	10	NUM
ftr-331	661	17	,	,	PUNCT
ftr-331	661	18	2011	2011	NUM
ftr-331	661	19	)	)	PUNCT
ftr-331	661	20	.	.	PUNCT
ftr-331	662	1	124	124	NUM
ftr-331	662	2	.	.	PUNCT
ftr-331	663	1	nat'l	nat'l	NOUN
ftr-331	663	2	states	state	VERB
ftr-331	663	3	attorneys	attorney	NOUN
ftr-331	663	4	gen	gen	PROPN
ftr-331	663	5	.	.	PROPN
ftr-331	663	6	program	program	PROPN
ftr-331	663	7	,	,	PUNCT
ftr-331	663	8	charities	charity	NOUN
ftr-331	663	9	conference	conference	NOUN
ftr-331	663	10	march	march	PROPN
ftr-331	663	11	2008	2008	NUM
ftr-331	663	12	,	,	PUNCT
ftr-331	663	13	colum	colum	NOUN
ftr-331	663	14	.	.	PUNCT
ftr-331	664	1	l.	l.	PROPN
ftr-331	664	2	sch	sch	PROPN
ftr-331	664	3	.	.	PUNCT
ftr-331	665	1	(	(	PUNCT
ftr-331	665	2	mar	mar	PROPN
ftr-331	665	3	.	.	PROPN
ftr-331	665	4	28	28	NUM
ftr-331	665	5	-	-	SYM
ftr-331	665	6	29	29	NUM
ftr-331	665	7	,	,	PUNCT
ftr-331	665	8	2008	2008	NUM
ftr-331	665	9	)	)	PUNCT
ftr-331	665	10	,	,	PUNCT
ftr-331	665	11	http://www.law.columbia.edu/	http://www.law.columbia.edu/	PROPN
ftr-331	665	12	2012	2012	NUM
ftr-331	665	13	]	]	PUNCT
ftr-331	665	14	215	215	NUM
ftr-331	665	15	florida	florida	PROPN
ftr-331	665	16	tax	tax	NOUN
ftr-331	665	17	review	review	NOUN
ftr-331	665	18	as	as	ADP
ftr-331	665	19	of	of	ADP
ftr-331	665	20	october	october	PROPN
ftr-331	665	21	2011	2011	NUM
ftr-331	665	22	,	,	PUNCT
ftr-331	665	23	the	the	DET
ftr-331	665	24	most	most	ADV
ftr-331	665	25	recent	recent	ADJ
ftr-331	665	26	conference	conference	NOUN
ftr-331	665	27	shown	show	VERB
ftr-331	665	28	on	on	ADP
ftr-331	665	29	the	the	DET
ftr-331	665	30	project	project	NOUN
ftr-331	665	31	's	's	PART
ftr-331	665	32	website	website	NOUN
ftr-331	665	33	was	be	AUX
ftr-331	665	34	held	hold	VERB
ftr-331	665	35	in	in	ADP
ftr-331	665	36	march	march	PROPN
ftr-331	665	37	2011;125	2011;125	NOUN
ftr-331	665	38	the	the	DET
ftr-331	665	39	page	page	NOUN
ftr-331	665	40	containing	contain	VERB
ftr-331	665	41	summaries	summary	NOUN
ftr-331	665	42	of	of	ADP
ftr-331	665	43	"	"	PUNCT
ftr-331	665	44	ags	ag	NOUN
ftr-331	665	45	and	and	CCONJ
ftr-331	665	46	the	the	DET
ftr-331	665	47	charitable	charitable	ADJ
ftr-331	665	48	sector	sector	NOUN
ftr-331	665	49	;	;	PUNCT
ftr-331	665	50	in	in	ADP
ftr-331	665	51	the	the	DET
ftr-331	665	52	news	news	NOUN
ftr-331	665	53	"	"	PUNCT
ftr-331	665	54	is	be	AUX
ftr-331	665	55	current	current	ADJ
ftr-331	665	56	through	through	ADP
ftr-331	665	57	september	september	PROPN
ftr-331	665	58	2011.126	2011.126	NUM
ftr-331	665	59	2	2	NUM
ftr-331	665	60	.	.	PUNCT
ftr-331	666	1	irs	irs	PROPN
ftr-331	666	2	determination	determination	NOUN
ftr-331	666	3	letters	letter	NOUN
ftr-331	666	4	denying	deny	VERB
ftr-331	666	5	or	or	CCONJ
ftr-331	666	6	revoking	revoke	VERB
ftr-331	666	7	exemption	exemption	NOUN
ftr-331	666	8	as	as	ADP
ftr-331	666	9	a	a	DET
ftr-331	666	10	threshold	threshold	NOUN
ftr-331	666	11	matter	matter	NOUN
ftr-331	666	12	,	,	PUNCT
ftr-331	666	13	despite	despite	SCONJ
ftr-331	666	14	the	the	DET
ftr-331	666	15	irs	irs	PROPN
ftr-331	666	16	's	's	PART
ftr-331	666	17	fearsome	fearsome	ADJ
ftr-331	666	18	reputation	reputation	NOUN
ftr-331	666	19	,	,	PUNCT
ftr-331	666	20	it	it	PRON
ftr-331	666	21	is	be	AUX
ftr-331	666	22	as	as	SCONJ
ftr-331	666	23	resource	resource	NOUN
ftr-331	666	24	-	-	PUNCT
ftr-331	666	25	constrained	constrain	VERB
ftr-331	666	26	as	as	ADP
ftr-331	666	27	the	the	DET
ftr-331	666	28	states	state	NOUN
ftr-331	666	29	.	.	PUNCT
ftr-331	667	1	hopefully	hopefully	ADV
ftr-331	667	2	,	,	PUNCT
ftr-331	667	3	we	we	PRON
ftr-331	667	4	will	will	AUX
ftr-331	667	5	soon	soon	ADV
ftr-331	667	6	have	have	VERB
ftr-331	667	7	better	well	ADJ
ftr-331	667	8	data	datum	NOUN
ftr-331	667	9	available	available	ADJ
ftr-331	667	10	about	about	ADP
ftr-331	667	11	the	the	DET
ftr-331	667	12	irs	irs	PROPN
ftr-331	667	13	exempt	exempt	ADJ
ftr-331	667	14	organizations	organization	NOUN
ftr-331	667	15	division.127	division.127	NOUN
ftr-331	667	16	as	as	ADP
ftr-331	667	17	of	of	ADP
ftr-331	667	18	2011	2011	NUM
ftr-331	667	19	,	,	PUNCT
ftr-331	667	20	this	this	DET
ftr-331	667	21	irs	irs	PROPN
ftr-331	667	22	division	division	NOUN
ftr-331	667	23	employed	employ	VERB
ftr-331	667	24	only	only	ADV
ftr-331	667	25	889	889	NUM
ftr-331	667	26	people	people	NOUN
ftr-331	667	27	:	:	PUNCT
ftr-331	667	28	332	332	NUM
ftr-331	667	29	in	in	ADP
ftr-331	667	30	rulings	ruling	NOUN
ftr-331	667	31	and	and	CCONJ
ftr-331	667	32	agreements	agreement	NOUN
ftr-331	667	33	,	,	PUNCT
ftr-331	667	34	531	531	NUM
ftr-331	667	35	in	in	ADP
ftr-331	667	36	examinations	examination	NOUN
ftr-331	667	37	,	,	PUNCT
ftr-331	667	38	twelve	twelve	NUM
ftr-331	667	39	in	in	ADP
ftr-331	667	40	customer	customer	NOUN
ftr-331	667	41	education	education	NOUN
ftr-331	667	42	and	and	CCONJ
ftr-331	667	43	outreach	outreach	NOUN
ftr-331	667	44	,	,	PUNCT
ftr-331	667	45	and	and	CCONJ
ftr-331	667	46	fourteen	fourteen	NUM
ftr-331	667	47	in	in	ADP
ftr-331	667	48	the	the	DET
ftr-331	667	49	eo	eo	PROPN
ftr-331	667	50	director	director	NOUN
ftr-331	667	51	's	's	PART
ftr-331	667	52	office.128	office.128	PROPN
ftr-331	667	53	total	total	ADJ
ftr-331	667	54	employment	employment	NOUN
ftr-331	667	55	peaked	peak	VERB
ftr-331	667	56	at	at	ADP
ftr-331	667	57	910	910	NUM
ftr-331	667	58	in	in	ADP
ftr-331	667	59	2009.129	2009.129	PROPN
ftr-331	667	60	the	the	DET
ftr-331	667	61	eo	eo	PROPN
ftr-331	667	62	division	division	NOUN
ftr-331	667	63	must	must	AUX
ftr-331	667	64	oversee	oversee	VERB
ftr-331	667	65	1.8	1.8	NUM
ftr-331	667	66	million	million	NUM
ftr-331	667	67	registered	register	VERB
ftr-331	667	68	tax	tax	NOUN
ftr-331	667	69	-	-	PUNCT
ftr-331	667	70	exempt	exempt	ADJ
ftr-331	667	71	center_program	center_program	PROPN
ftr-331	667	72	/	/	SYM
ftr-331	667	73	ag	ag	PROPN
ftr-331	667	74	/	/	SYM
ftr-331	667	75	policy	policy	NOUN
ftr-331	667	76	/	/	SYM
ftr-331	667	77	charitiesproj	charitiesproj	NOUN
ftr-331	667	78	/	/	SYM
ftr-331	667	79	events	event	NOUN
ftr-331	667	80	/	/	SYM
ftr-331	667	81	conference	conference	NOUN
ftr-331	667	82	/	/	SYM
ftr-331	667	83	conferencemar08.www.1	conferencemar08.www.1	PROPN
ftr-331	667	84	aw.columbia.edulcenterprogram/ag/policy/charitiesproj/events/conference/confere	aw.columbia.edulcenterprogram/ag/policy/charitiesproj/events/conference/confere	ADV
ftr-331	667	85	ncemar08	ncemar08	NOUN
ftr-331	667	86	.	.	PUNCT
ftr-331	668	1	125	125	NUM
ftr-331	668	2	.	.	PUNCT
ftr-331	669	1	nat'l	nat'l	NOUN
ftr-331	669	2	states	state	VERB
ftr-331	669	3	attorneys	attorney	NOUN
ftr-331	669	4	gen	gen	PROPN
ftr-331	669	5	.	.	PROPN
ftr-331	669	6	program	program	PROPN
ftr-331	669	7	,	,	PUNCT
ftr-331	669	8	conferences	conference	NOUN
ftr-331	669	9	,	,	PUNCT
ftr-331	669	10	colum	colum	NOUN
ftr-331	669	11	.	.	PUNCT
ftr-331	670	1	l.	l.	PROPN
ftr-331	670	2	sch	sch	PROPN
ftr-331	670	3	.	.	PROPN
ftr-331	670	4	,	,	PUNCT
ftr-331	670	5	http://www.law.columbia.edu/centerjprogram/ag/policy/charitiesproj/events/confer	http://www.law.columbia.edu/centerjprogram/ag/policy/charitiesproj/events/confer	X
ftr-331	670	6	ence	ence	NOUN
ftr-331	670	7	(	(	PUNCT
ftr-331	670	8	last	last	ADV
ftr-331	670	9	visited	visit	VERB
ftr-331	670	10	oct	oct	PROPN
ftr-331	670	11	.	.	PROPN
ftr-331	670	12	10	10	NUM
ftr-331	670	13	,	,	PUNCT
ftr-331	670	14	2011	2011	NUM
ftr-331	670	15	)	)	PUNCT
ftr-331	670	16	.	.	PUNCT
ftr-331	671	1	126	126	X
ftr-331	671	2	.	.	PUNCT
ftr-331	672	1	nat'1	nat'1	ADJ
ftr-331	672	2	states	states	PROPN
ftr-331	672	3	attorneys	attorney	NOUN
ftr-331	672	4	gen	gen	PROPN
ftr-331	672	5	.	.	PROPN
ftr-331	672	6	program	program	PROPN
ftr-331	672	7	,	,	PUNCT
ftr-331	672	8	ags	ag	NOUN
ftr-331	672	9	and	and	CCONJ
ftr-331	672	10	the	the	DET
ftr-331	672	11	charitable	charitable	ADJ
ftr-331	672	12	sector	sector	NOUN
ftr-331	672	13	:	:	PUNCT
ftr-331	672	14	in	in	ADP
ftr-331	672	15	the	the	DET
ftr-331	672	16	news	news	NOUN
ftr-331	672	17	,	,	PUNCT
ftr-331	672	18	colum	colum	NOUN
ftr-331	672	19	.	.	PUNCT
ftr-331	673	1	l.	l.	PROPN
ftr-331	673	2	sch	sch	PROPN
ftr-331	673	3	.	.	PROPN
ftr-331	673	4	,	,	PUNCT
ftr-331	673	5	http://www.law.columbia.edu/center	http://www.law.columbia.edu/center	PROPN
ftr-331	673	6	program	program	NOUN
ftr-331	673	7	/	/	SYM
ftr-331	673	8	ag	ag	PROPN
ftr-331	673	9	/	/	SYM
ftr-331	673	10	policy	policy	NOUN
ftr-331	673	11	/	/	SYM
ftr-331	673	12	charitiesproj	charitiesproj	NOUN
ftr-331	673	13	/	/	SYM
ftr-331	673	14	resources	resource	NOUN
ftr-331	673	15	/	/	SYM
ftr-331	673	16	charitiespubl	charitiespubl	NOUN
ftr-331	673	17	/	/	SYM
ftr-331	673	18	charitiesnews	charitiesnews	PROPN
ftr-331	673	19	(	(	PUNCT
ftr-331	673	20	last	last	ADJ
ftr-331	673	21	visited	visit	VERB
ftr-331	673	22	oct	oct	PROPN
ftr-331	673	23	.	.	PROPN
ftr-331	673	24	10	10	NUM
ftr-331	673	25	,	,	PUNCT
ftr-331	673	26	2011	2011	NUM
ftr-331	673	27	)	)	PUNCT
ftr-331	673	28	.	.	PUNCT
ftr-331	674	1	127	127	NUM
ftr-331	674	2	.	.	PUNCT
ftr-331	675	1	see	see	VERB
ftr-331	675	2	infra	infra	NOUN
ftr-331	675	3	part	part	NOUN
ftr-331	675	4	iv.e	iv.e	NOUN
ftr-331	675	5	.	.	PUNCT
ftr-331	676	1	128	128	NUM
ftr-331	676	2	.	.	PUNCT
ftr-331	677	1	internal	internal	ADJ
ftr-331	677	2	revenue	revenue	NOUN
ftr-331	677	3	service	service	NOUN
ftr-331	677	4	,	,	PUNCT
ftr-331	677	5	exempt	exempt	ADJ
ftr-331	677	6	organizations	organization	NOUN
ftr-331	677	7	fy	fy	PROPN
ftr-331	677	8	2011	2011	NUM
ftr-331	677	9	annual	annual	ADJ
ftr-331	677	10	report	report	NOUN
ftr-331	677	11	and	and	CCONJ
ftr-331	677	12	fy	fy	PROPN
ftr-331	677	13	2012	2012	NUM
ftr-331	677	14	work	work	NOUN
ftr-331	677	15	plan	plan	NOUN
ftr-331	677	16	,	,	PUNCT
ftr-331	677	17	http://www.irs.gov/pub/irstege/fy2012_eo	http://www.irs.gov/pub/irstege/fy2012_eo	ADJ
ftr-331	677	18	work	work	NOUN
ftr-331	677	19	plan_2011_annrpt.pdf	plan_2011_annrpt.pdf	NOUN
ftr-331	677	20	,	,	PUNCT
ftr-331	677	21	at	at	ADP
ftr-331	677	22	2	2	NUM
ftr-331	677	23	.	.	NOUN
ftr-331	677	24	129	129	NUM
ftr-331	677	25	.	.	PUNCT
ftr-331	678	1	i	i	PRON
ftr-331	678	2	d.	d.	PROPN
ftr-331	678	3	see	see	VERB
ftr-331	678	4	also	also	ADV
ftr-331	678	5	u.s	u.s	PROPN
ftr-331	678	6	.	.	PROPN
ftr-331	678	7	gov't	gov't	PROPN
ftr-331	678	8	accountability	accountability	NOUN
ftr-331	678	9	office	office	NOUN
ftr-331	678	10	,	,	PUNCT
ftr-331	678	11	gao-05	gao-05	PROPN
ftr-331	678	12	-	-	PROPN
ftr-331	678	13	561	561	NUM
ftr-331	678	14	t	t	PROPN
ftr-331	678	15	,	,	PUNCT
ftr-331	678	16	tax	tax	NOUN
ftr-331	678	17	-	-	PUNCT
ftr-331	678	18	exempt	exempt	ADJ
ftr-331	678	19	sector	sector	NOUN
ftr-331	678	20	:	:	PUNCT
ftr-331	678	21	governance	governance	NOUN
ftr-331	678	22	,	,	PUNCT
ftr-331	678	23	transparency	transparency	NOUN
ftr-331	678	24	,	,	PUNCT
ftr-331	678	25	and	and	CCONJ
ftr-331	678	26	oversight	oversight	NOUN
ftr-331	678	27	are	be	AUX
ftr-331	678	28	critical	critical	ADJ
ftr-331	678	29	for	for	ADP
ftr-331	678	30	maintaining	maintain	VERB
ftr-331	678	31	public	public	ADJ
ftr-331	678	32	trust	trust	NOUN
ftr-331	678	33	17	17	NUM
ftr-331	678	34	(	(	PUNCT
ftr-331	678	35	2005	2005	NUM
ftr-331	678	36	)	)	PUNCT
ftr-331	678	37	(	(	PUNCT
ftr-331	678	38	"	"	PUNCT
ftr-331	678	39	[	[	X
ftr-331	678	40	fjrom	fjrom	ADJ
ftr-331	678	41	fiscal	fiscal	ADJ
ftr-331	678	42	year	year	NOUN
ftr-331	678	43	2000	2000	NUM
ftr-331	678	44	through	through	ADP
ftr-331	678	45	2004	2004	NUM
ftr-331	678	46	,	,	PUNCT
ftr-331	678	47	irs	irs	PROPN
ftr-331	678	48	staffing	staffing	NOUN
ftr-331	678	49	for	for	ADP
ftr-331	678	50	overseeing	oversee	VERB
ftr-331	678	51	tax	tax	NOUN
ftr-331	678	52	-	-	PUNCT
ftr-331	678	53	exempt	exempt	ADJ
ftr-331	678	54	entities	entity	NOUN
ftr-331	678	55	stayed	stay	VERB
ftr-331	678	56	relatively	relatively	ADV
ftr-331	678	57	flat	flat	ADJ
ftr-331	678	58	as	as	SCONJ
ftr-331	678	59	measured	measure	VERB
ftr-331	678	60	by	by	ADP
ftr-331	678	61	the	the	DET
ftr-331	678	62	number	number	NOUN
ftr-331	678	63	of	of	ADP
ftr-331	678	64	fte	fte	NOUN
ftr-331	678	65	staff	staff	NOUN
ftr-331	678	66	assigned	assign	VERB
ftr-331	678	67	to	to	PART
ftr-331	678	68	oversee	oversee	VERB
ftr-331	678	69	tax	tax	NOUN
ftr-331	678	70	-	-	PUNCT
ftr-331	678	71	exempt	exempt	ADJ
ftr-331	678	72	entities	entity	NOUN
ftr-331	678	73	.	.	PUNCT
ftr-331	678	74	"	"	PUNCT
ftr-331	678	75	)	)	PUNCT
ftr-331	678	76	.	.	PUNCT
ftr-331	679	1	despite	despite	SCONJ
ftr-331	679	2	its	its	PRON
ftr-331	679	3	mind	mind	NOUN
ftr-331	679	4	-	-	PUNCT
ftr-331	679	5	boggling	boggle	VERB
ftr-331	679	6	potential	potential	ADJ
ftr-331	679	7	workload	workload	NOUN
ftr-331	679	8	,	,	PUNCT
ftr-331	679	9	te	te	PROPN
ftr-331	679	10	/	/	SYM
ftr-331	679	11	ge	ge	PROPN
ftr-331	679	12	's	's	PART
ftr-331	679	13	enforcement	enforcement	NOUN
ftr-331	679	14	activities	activity	NOUN
ftr-331	679	15	reach	reach	VERB
ftr-331	679	16	only	only	ADV
ftr-331	679	17	a	a	DET
ftr-331	679	18	small	small	ADJ
ftr-331	679	19	fraction	fraction	NOUN
ftr-331	679	20	.	.	PUNCT
ftr-331	680	1	eo	eo	PROPN
ftr-331	680	2	tax	tax	PROPN
ftr-331	680	3	journal	journal	PROPN
ftr-331	680	4	editor	editor	NOUN
ftr-331	680	5	paul	paul	PROPN
ftr-331	680	6	streckfus	streckfus	PROPN
ftr-331	680	7	commented	comment	VERB
ftr-331	680	8	on	on	ADP
ftr-331	680	9	the	the	DET
ftr-331	680	10	compliance	compliance	NOUN
ftr-331	680	11	data	datum	NOUN
ftr-331	680	12	reported	report	VERB
ftr-331	680	13	on	on	ADP
ftr-331	680	14	page	page	NOUN
ftr-331	680	15	2	2	NUM
ftr-331	680	16	of	of	ADP
ftr-331	680	17	eo	eo	PROPN
ftr-331	680	18	's	's	PART
ftr-331	680	19	fy	fy	PROPN
ftr-331	680	20	2010	2010	NUM
ftr-331	680	21	annual	annual	ADJ
ftr-331	680	22	report	report	NOUN
ftr-331	680	23	:	:	PUNCT
ftr-331	680	24	"	"	PUNCT
ftr-331	680	25	the	the	DET
ftr-331	680	26	graph	graph	NOUN
ftr-331	680	27	tells	tell	VERB
ftr-331	680	28	us	we	PRON
ftr-331	680	29	that	that	SCONJ
ftr-331	680	30	in	in	ADP
ftr-331	680	31	fy	fy	PROPN
ftr-331	680	32	2009	2009	NUM
ftr-331	680	33	of	of	ADP
ftr-331	680	34	16,960	16,960	NUM
ftr-331	680	35	returns	return	NOUN
ftr-331	680	36	examined	examine	VERB
ftr-331	680	37	6,773	6,773	NUM
ftr-331	680	38	pertained	pertain	VERB
ftr-331	680	39	to	to	ADP
ftr-331	680	40	compliance	compliance	NOUN
ftr-331	680	41	checks	check	NOUN
ftr-331	680	42	and	and	CCONJ
ftr-331	680	43	10,187	10,187	NUM
ftr-331	680	44	pertained	pertain	VERB
ftr-331	680	45	to	to	ADP
ftr-331	680	46	traditional	traditional	ADJ
ftr-331	680	47	examinations	examination	NOUN
ftr-331	680	48	.	.	PUNCT
ftr-331	680	49	"	"	PUNCT
ftr-331	681	1	paul	paul	PROPN
ftr-331	681	2	streckfus	streckfus	PROPN
ftr-331	681	3	,	,	PUNCT
ftr-331	681	4	eo	eo	PROPN
ftr-331	681	5	tax	tax	PROPN
ftr-331	681	6	j.	j.	PROPN
ftr-331	681	7	2010	2010	NUM
ftr-331	681	8	-	-	SYM
ftr-331	681	9	185	185	NUM
ftr-331	681	10	(	(	PUNCT
ftr-331	681	11	dec	dec	PROPN
ftr-331	681	12	.	.	PROPN
ftr-331	681	13	16	16	NUM
ftr-331	681	14	,	,	PUNCT
ftr-331	681	15	2010	2010	NUM
ftr-331	681	16	,	,	PUNCT
ftr-331	681	17	8:05	8:05	NUM
ftr-331	681	18	am	am	NOUN
ftr-331	681	19	)	)	PUNCT
ftr-331	681	20	,	,	PUNCT
ftr-331	681	21	http://eotaxjoumal.com/	http://eotaxjoumal.com/	PROPN
ftr-331	681	22	eotj/?m=201012&paged=2	eotj/?m=201012&paged=2	PROPN
ftr-331	681	23	.	.	PUNCT
ftr-331	682	1	he	he	PRON
ftr-331	682	2	adds	add	VERB
ftr-331	682	3	:	:	PUNCT
ftr-331	682	4	[	[	X
ftr-331	682	5	o]f	o]f	NOUN
ftr-331	682	6	those	those	DET
ftr-331	682	7	10,187	10,187	NUM
ftr-331	682	8	returns	return	NOUN
ftr-331	682	9	examined	examine	VERB
ftr-331	682	10	,	,	PUNCT
ftr-331	682	11	only	only	ADV
ftr-331	682	12	3,445	3,445	NUM
ftr-331	682	13	were	be	AUX
ftr-331	682	14	forms	form	NOUN
ftr-331	682	15	990	990	NUM
ftr-331	682	16	and	and	CCONJ
ftr-331	682	17	990	990	NUM
ftr-331	682	18	-	-	PUNCT
ftr-331	682	19	ez	ez	PROPN
ftr-331	682	20	.	.	PUNCT
ftr-331	683	1	the	the	DET
ftr-331	683	2	rest	rest	NOUN
ftr-331	683	3	were	be	AUX
ftr-331	683	4	mostly	mostly	ADV
ftr-331	683	5	employment	employment	NOUN
ftr-331	683	6	tax	tax	NOUN
ftr-331	683	7	returns	return	NOUN
ftr-331	683	8	(	(	PUNCT
ftr-331	683	9	4,582	4,582	NUM
ftr-331	683	10	)	)	PUNCT
ftr-331	683	11	and	and	CCONJ
ftr-331	683	12	990	990	NUM
ftr-331	683	13	-	-	PUNCT
ftr-331	683	14	ts	ts	NOUN
ftr-331	683	15	(	(	PUNCT
ftr-331	683	16	962	962	NUM
ftr-331	683	17	)	)	PUNCT
ftr-331	683	18	....	....	PUNCT
ftr-331	684	1	[	[	X
ftr-331	684	2	m]ost	m]ost	ADJ
ftr-331	684	3	audits	audit	NOUN
ftr-331	684	4	involve	involve	VERB
ftr-331	684	5	more	more	ADJ
ftr-331	684	6	than	than	ADP
ftr-331	684	7	one	one	NUM
ftr-331	684	8	year	year	NOUN
ftr-331	684	9	,	,	PUNCT
ftr-331	684	10	so	so	CCONJ
ftr-331	684	11	an	an	DET
ftr-331	684	12	audit	audit	NOUN
ftr-331	684	13	of	of	ADP
ftr-331	684	14	one	one	NUM
ftr-331	684	15	organization	organization	NOUN
ftr-331	684	16	may	may	AUX
ftr-331	684	17	involve	involve	VERB
ftr-331	684	18	multiple	multiple	ADJ
ftr-331	684	19	990s	990	NOUN
ftr-331	684	20	.	.	PUNCT
ftr-331	685	1	my	my	PRON
ftr-331	685	2	best	good	ADJ
ftr-331	685	3	guess	guess	NOUN
ftr-331	685	4	was	be	AUX
ftr-331	685	5	that	that	SCONJ
ftr-331	685	6	this	this	PRON
ftr-331	685	7	translated	translate	VERB
ftr-331	685	8	to	to	ADP
ftr-331	685	9	1,723	1,723	NUM
ftr-331	685	10	organizations	organization	NOUN
ftr-331	685	11	being	be	AUX
ftr-331	685	12	subject	subject	ADJ
ftr-331	685	13	216	216	NUM
ftr-331	685	14	[	[	X
ftr-331	685	15	vol	vol	NOUN
ftr-331	685	16	.	.	PUNCT
ftr-331	686	1	12:4	12:4	NUM
ftr-331	686	2	charity	charity	NOUN
ftr-331	686	3	governance	governance	NOUN
ftr-331	686	4	entities	entity	NOUN
ftr-331	686	5	,	,	PUNCT
ftr-331	686	6	including	include	VERB
ftr-331	686	7	almost	almost	ADV
ftr-331	686	8	1.2	1.2	NUM
ftr-331	686	9	million	million	NUM
ftr-331	686	10	registered	register	VERB
ftr-331	686	11	charities	charity	NOUN
ftr-331	686	12	.	.	PUNCT
ftr-331	687	1	13	13	NUM
ftr-331	687	2	0	0	NUM
ftr-331	687	3	thus	thus	ADV
ftr-331	687	4	,	,	PUNCT
ftr-331	687	5	the	the	DET
ftr-331	687	6	development	development	NOUN
ftr-331	687	7	of	of	ADP
ftr-331	687	8	published	publish	VERB
ftr-331	687	9	guidance	guidance	NOUN
ftr-331	687	10	(	(	PUNCT
ftr-331	687	11	as	as	ADV
ftr-331	687	12	well	well	ADV
ftr-331	687	13	as	as	ADP
ftr-331	687	14	examinations	examination	NOUN
ftr-331	687	15	)	)	PUNCT
ftr-331	687	16	suffers	suffer	NOUN
ftr-331	687	17	,	,	PUNCT
ftr-331	687	18	putting	put	VERB
ftr-331	687	19	pressure	pressure	NOUN
ftr-331	687	20	on	on	ADP
ftr-331	687	21	practitioners	practitioner	NOUN
ftr-331	687	22	to	to	PART
ftr-331	687	23	grasp	grasp	VERB
ftr-331	687	24	at	at	ADP
ftr-331	687	25	any	any	DET
ftr-331	687	26	type	type	NOUN
ftr-331	687	27	of	of	ADP
ftr-331	687	28	informal	informal	ADJ
ftr-331	687	29	guidance	guidance	NOUN
ftr-331	687	30	they	they	PRON
ftr-331	687	31	can	can	AUX
ftr-331	687	32	find	find	VERB
ftr-331	687	33	.	.	PUNCT
ftr-331	688	1	throughout	throughout	ADP
ftr-331	688	2	the	the	DET
ftr-331	688	3	tax	tax	NOUN
ftr-331	688	4	-	-	PUNCT
ftr-331	688	5	practice	practice	NOUN
ftr-331	688	6	world	world	NOUN
ftr-331	688	7	,	,	PUNCT
ftr-331	688	8	practitioners	practitioner	NOUN
ftr-331	688	9	and	and	CCONJ
ftr-331	688	10	their	their	PRON
ftr-331	688	11	clients	client	NOUN
ftr-331	688	12	have	have	AUX
ftr-331	688	13	long	long	ADV
ftr-331	688	14	benefited	benefit	VERB
ftr-331	688	15	from	from	ADP
ftr-331	688	16	the	the	DET
ftr-331	688	17	public	public	ADJ
ftr-331	688	18	availability	availability	NOUN
ftr-331	688	19	of	of	ADP
ftr-331	688	20	(	(	PUNCT
ftr-331	688	21	redacted	redact	VERB
ftr-331	688	22	)	)	PUNCT
ftr-331	688	23	versions	version	NOUN
ftr-331	688	24	of	of	ADP
ftr-331	688	25	private	private	ADJ
ftr-331	688	26	letter	letter	NOUN
ftr-331	688	27	rulings	ruling	NOUN
ftr-331	688	28	,	,	PUNCT
ftr-331	688	29	audit	audit	NOUN
ftr-331	688	30	memoranda	memorandum	NOUN
ftr-331	688	31	,	,	PUNCT
ftr-331	688	32	and	and	CCONJ
ftr-331	688	33	other	other	ADJ
ftr-331	688	34	taxpayer	taxpayer	NOUN
ftr-331	688	35	-	-	PUNCT
ftr-331	688	36	specific	specific	ADJ
ftr-331	688	37	agency	agency	NOUN
ftr-331	688	38	positions.13	positions.13	NOUN
ftr-331	688	39	1	1	NUM
ftr-331	688	40	marion	marion	PROPN
ftr-331	688	41	fremont	fremont	PROPN
ftr-331	688	42	-	-	PUNCT
ftr-331	688	43	smith	smith	PROPN
ftr-331	688	44	explains	explain	VERB
ftr-331	688	45	how	how	SCONJ
ftr-331	688	46	this	this	DET
ftr-331	688	47	type	type	NOUN
ftr-331	688	48	of	of	ADP
ftr-331	688	49	informal	informal	ADJ
ftr-331	688	50	transparency	transparency	NOUN
ftr-331	688	51	can	can	AUX
ftr-331	688	52	improve	improve	VERB
ftr-331	688	53	tax	tax	NOUN
ftr-331	688	54	administration	administration	NOUN
ftr-331	688	55	in	in	ADP
ftr-331	688	56	general	general	ADJ
ftr-331	688	57	:	:	PUNCT
ftr-331	688	58	"	"	PUNCT
ftr-331	688	59	members	member	NOUN
ftr-331	688	60	of	of	ADP
ftr-331	688	61	the	the	DET
ftr-331	688	62	bar	bar	NOUN
ftr-331	688	63	were	be	AUX
ftr-331	688	64	also	also	ADV
ftr-331	688	65	able	able	ADJ
ftr-331	688	66	to	to	PART
ftr-331	688	67	identify	identify	VERB
ftr-331	688	68	issues	issue	NOUN
ftr-331	688	69	needing	need	VERB
ftr-331	688	70	study	study	NOUN
ftr-331	688	71	or	or	CCONJ
ftr-331	688	72	revision	revision	NOUN
ftr-331	688	73	,	,	PUNCT
ftr-331	688	74	and	and	CCONJ
ftr-331	688	75	call	call	VERB
ftr-331	688	76	these	these	PRON
ftr-331	688	77	to	to	ADP
ftr-331	688	78	the	the	DET
ftr-331	688	79	attention	attention	NOUN
ftr-331	688	80	of	of	ADP
ftr-331	688	81	the	the	DET
ftr-331	688	82	service	service	NOUN
ftr-331	688	83	as	as	ADP
ftr-331	688	84	a	a	DET
ftr-331	688	85	group	group	NOUN
ftr-331	688	86	and	and	CCONJ
ftr-331	688	87	not	not	PART
ftr-331	688	88	as	as	ADP
ftr-331	688	89	partisans	partisan	NOUN
ftr-331	688	90	of	of	ADP
ftr-331	688	91	individual	individual	ADJ
ftr-331	688	92	clients	client	NOUN
ftr-331	688	93	.	.	PUNCT
ftr-331	689	1	"1	"1	NOUN
ftr-331	689	2	3	3	NUM
ftr-331	689	3	2	2	NUM
ftr-331	689	4	the	the	DET
ftr-331	689	5	irs	irs	PROPN
ftr-331	689	6	,	,	PUNCT
ftr-331	689	7	however	however	ADV
ftr-331	689	8	,	,	PUNCT
ftr-331	689	9	had	have	AUX
ftr-331	689	10	long	long	ADV
ftr-331	689	11	refused	refuse	VERB
ftr-331	689	12	to	to	PART
ftr-331	689	13	release	release	VERB
ftr-331	689	14	redacted	redact	VERB
ftr-331	689	15	determination	determination	NOUN
ftr-331	689	16	letters	letter	NOUN
ftr-331	689	17	relating	relate	VERB
ftr-331	689	18	to	to	ADP
ftr-331	689	19	denial	denial	NOUN
ftr-331	689	20	or	or	CCONJ
ftr-331	689	21	revocation	revocation	NOUN
ftr-331	689	22	of	of	ADP
ftr-331	689	23	tax	tax	NOUN
ftr-331	689	24	exemption	exemption	NOUN
ftr-331	689	25	.	.	PUNCT
ftr-331	690	1	in	in	ADP
ftr-331	690	2	a	a	DET
ftr-331	690	3	milestone	milestone	NOUN
ftr-331	690	4	decision	decision	NOUN
ftr-331	690	5	issued	issue	VERB
ftr-331	690	6	in	in	ADP
ftr-331	690	7	2003	2003	NUM
ftr-331	690	8	,	,	PUNCT
ftr-331	690	9	however	however	ADV
ftr-331	690	10	,	,	PUNCT
ftr-331	690	11	the	the	DET
ftr-331	690	12	district	district	PROPN
ftr-331	690	13	of	of	ADP
ftr-331	690	14	columbia	columbia	PROPN
ftr-331	690	15	circuit	circuit	PROPN
ftr-331	690	16	held	hold	VERB
ftr-331	690	17	"	"	PUNCT
ftr-331	690	18	that	that	SCONJ
ftr-331	690	19	the	the	DET
ftr-331	690	20	portions	portion	NOUN
ftr-331	690	21	of	of	ADP
ftr-331	690	22	treasury	treasury	PROPN
ftr-331	690	23	regulations	regulation	NOUN
ftr-331	690	24	sections	section	NOUN
ftr-331	690	25	301.6110	301.6110	NUM
ftr-331	690	26	-	-	SYM
ftr-331	690	27	1(a	1(a	NUM
ftr-331	690	28	)	)	PUNCT
ftr-331	690	29	and	and	CCONJ
ftr-331	690	30	301.6104(a)-1(i	301.6104(a)-1(i	NUM
ftr-331	690	31	)	)	PUNCT
ftr-331	690	32	that	that	PRON
ftr-331	690	33	include	include	VERB
ftr-331	690	34	denials	denial	NOUN
ftr-331	690	35	and	and	CCONJ
ftr-331	690	36	revocations	revocation	NOUN
ftr-331	690	37	'	'	PUNCT
ftr-331	690	38	within	within	ADP
ftr-331	690	39	the	the	DET
ftr-331	690	40	ambit	ambit	NOUN
ftr-331	690	41	of	of	ADP
ftr-331	690	42	section	section	NOUN
ftr-331	690	43	6104	6104	NUM
ftr-331	690	44	'	'	PUNCT
ftr-331	690	45	and	and	CCONJ
ftr-331	690	46	prevent	prevent	VERB
ftr-331	690	47	their	their	PRON
ftr-331	690	48	disclosure	disclosure	NOUN
ftr-331	690	49	violate	violate	NOUN
ftr-331	690	50	section	section	NOUN
ftr-331	690	51	6110	6110	PROPN
ftr-331	690	52	's	's	PART
ftr-331	690	53	plain	plain	ADJ
ftr-331	690	54	language	language	NOUN
ftr-331	690	55	.	.	PUNCT
ftr-331	691	1	"l	"l	NOUN
ftr-331	691	2	33	33	NUM
ftr-331	691	3	in	in	ADP
ftr-331	691	4	annual	annual	ADJ
ftr-331	691	5	revenue	revenue	NOUN
ftr-331	691	6	procedures	procedure	NOUN
ftr-331	691	7	,	,	PUNCT
ftr-331	691	8	the	the	DET
ftr-331	691	9	irs	irs	PROPN
ftr-331	691	10	sets	set	VERB
ftr-331	691	11	forth	forth	ADP
ftr-331	691	12	the	the	DET
ftr-331	691	13	process	process	NOUN
ftr-331	691	14	for	for	ADP
ftr-331	691	15	issuing	issue	VERB
ftr-331	691	16	determination	determination	NOUN
ftr-331	691	17	letters	letter	NOUN
ftr-331	691	18	and	and	CCONJ
ftr-331	691	19	rulings	ruling	NOUN
ftr-331	691	20	on	on	ADP
ftr-331	691	21	exempt	exempt	ADJ
ftr-331	691	22	status	status	NOUN
ftr-331	691	23	,	,	PUNCT
ftr-331	691	24	both	both	CCONJ
ftr-331	691	25	in	in	ADP
ftr-331	691	26	response	response	NOUN
ftr-331	691	27	to	to	ADP
ftr-331	691	28	applications	application	NOUN
ftr-331	691	29	for	for	ADP
ftr-331	691	30	recognition	recognition	NOUN
ftr-331	691	31	of	of	ADP
ftr-331	691	32	exemption	exemption	NOUN
ftr-331	691	33	and	and	CCONJ
ftr-331	691	34	in	in	ADP
ftr-331	691	35	cases	case	NOUN
ftr-331	691	36	of	of	ADP
ftr-331	691	37	revocation	revocation	NOUN
ftr-331	691	38	or	or	CCONJ
ftr-331	691	39	to	to	ADP
ftr-331	691	40	a	a	DET
ftr-331	691	41	traditional	traditional	ADJ
ftr-331	691	42	audit	audit	NOUN
ftr-331	691	43	in	in	ADP
ftr-331	691	44	fy	fy	PROPN
ftr-331	691	45	2009	2009	NUM
ftr-331	691	46	.	.	PUNCT
ftr-331	691	47	.	.	PUNCT
ftr-331	691	48	.	.	PUNCT
ftr-331	691	49	.	.	PUNCT
ftr-331	692	1	regardless	regardless	ADV
ftr-331	692	2	,	,	PUNCT
ftr-331	692	3	we	we	PRON
ftr-331	692	4	are	be	AUX
ftr-331	692	5	talking	talk	VERB
ftr-331	692	6	a	a	DET
ftr-331	692	7	.002	.002	NUM
ftr-331	692	8	audit	audit	NOUN
ftr-331	692	9	rate	rate	NOUN
ftr-331	692	10	,	,	PUNCT
ftr-331	692	11	not	not	PART
ftr-331	692	12	2	2	NUM
ftr-331	692	13	%	%	NOUN
ftr-331	692	14	,	,	PUNCT
ftr-331	692	15	but	but	CCONJ
ftr-331	692	16	.2	.2	NUM
ftr-331	692	17	%	%	NOUN
ftr-331	692	18	,	,	PUNCT
ftr-331	692	19	pretty	pretty	ADV
ftr-331	692	20	close	close	ADV
ftr-331	692	21	to	to	ADP
ftr-331	692	22	infinitesimal	infinitesimal	ADJ
ftr-331	692	23	,	,	PUNCT
ftr-331	692	24	especially	especially	ADV
ftr-331	692	25	when	when	SCONJ
ftr-331	692	26	you	you	PRON
ftr-331	692	27	exclude	exclude	VERB
ftr-331	692	28	targeted	target	VERB
ftr-331	692	29	audits	audits	NOUN
ftr-331	692	30	[	[	X
ftr-331	692	31	of	of	ADP
ftr-331	692	32	colleges	college	NOUN
ftr-331	692	33	and	and	CCONJ
ftr-331	692	34	hospitals	hospital	NOUN
ftr-331	692	35	]	]	PUNCT
ftr-331	692	36	.	.	PUNCT
ftr-331	692	37	.	.	PUNCT
ftr-331	692	38	.	.	PUNCT
ftr-331	693	1	i	i	PRON
ftr-331	693	2	d.	d.	PROPN
ftr-331	693	3	130	130	NUM
ftr-331	693	4	.	.	PUNCT
ftr-331	694	1	tax	tax	NOUN
ftr-331	694	2	-	-	PUNCT
ftr-331	694	3	exempt	exempt	ADJ
ftr-331	694	4	organizations	organization	NOUN
ftr-331	694	5	registered	register	VERB
ftr-331	694	6	with	with	ADP
ftr-331	694	7	the	the	DET
ftr-331	694	8	irs	irs	PROPN
ftr-331	694	9	in	in	ADP
ftr-331	694	10	2009	2009	NUM
ftr-331	694	11	,	,	PUNCT
ftr-331	694	12	qhron	qhron	PROPN
ftr-331	694	13	.	.	PUNCT
ftr-331	695	1	of	of	ADP
ftr-331	695	2	philanthropy	philanthropy	PROPN
ftr-331	695	3	(	(	PUNCT
ftr-331	695	4	mar	mar	PROPN
ftr-331	695	5	.	.	PROPN
ftr-331	695	6	21	21	NUM
ftr-331	695	7	,	,	PUNCT
ftr-331	695	8	2010	2010	NUM
ftr-331	695	9	)	)	PUNCT
ftr-331	695	10	,	,	PUNCT
ftr-331	695	11	http://philanthropy.com/article/tax-exemptorganizations/64785/.	http://philanthropy.com/article/tax-exemptorganizations/64785/.	PROPN
ftr-331	695	12	131	131	NUM
ftr-331	695	13	.	.	PUNCT
ftr-331	696	1	it	it	PRON
ftr-331	696	2	took	take	VERB
ftr-331	696	3	a	a	DET
ftr-331	696	4	series	series	NOUN
ftr-331	696	5	of	of	ADP
ftr-331	696	6	freedom	freedom	NOUN
ftr-331	696	7	of	of	ADP
ftr-331	696	8	information	information	NOUN
ftr-331	696	9	act	act	NOUN
ftr-331	696	10	lawsuits	lawsuit	NOUN
ftr-331	696	11	by	by	ADP
ftr-331	696	12	tax	tax	NOUN
ftr-331	696	13	analysts	analyst	NOUN
ftr-331	696	14	,	,	PUNCT
ftr-331	696	15	publisher	publisher	NOUN
ftr-331	696	16	of	of	ADP
ftr-331	696	17	tax	tax	NOUN
ftr-331	696	18	notes	note	NOUN
ftr-331	696	19	magazine	magazine	NOUN
ftr-331	696	20	and	and	CCONJ
ftr-331	696	21	the	the	DET
ftr-331	696	22	exempt	exempt	ADJ
ftr-331	696	23	organization	organization	NOUN
ftr-331	696	24	tax	tax	NOUN
ftr-331	696	25	review	review	NOUN
ftr-331	696	26	,	,	PUNCT
ftr-331	696	27	to	to	PART
ftr-331	696	28	compel	compel	VERB
ftr-331	696	29	the	the	DET
ftr-331	696	30	irs	irs	PROPN
ftr-331	696	31	to	to	PART
ftr-331	696	32	release	release	VERB
ftr-331	696	33	these	these	DET
ftr-331	696	34	items	item	NOUN
ftr-331	696	35	.	.	PUNCT
ftr-331	697	1	132	132	NUM
ftr-331	697	2	.	.	PUNCT
ftr-331	697	3	fremont	fremont	PROPN
ftr-331	697	4	-	-	PUNCT
ftr-331	697	5	smith	smith	PROPN
ftr-331	697	6	,	,	PUNCT
ftr-331	697	7	governing	governing	NOUN
ftr-331	697	8	,	,	PUNCT
ftr-331	697	9	supra	supra	PROPN
ftr-331	697	10	note	note	PROPN
ftr-331	697	11	36	36	NUM
ftr-331	697	12	,	,	PUNCT
ftr-331	697	13	at	at	ADP
ftr-331	697	14	xiv	xiv	PROPN
ftr-331	697	15	.	.	PROPN
ftr-331	698	1	133	133	NUM
ftr-331	698	2	.	.	PUNCT
ftr-331	699	1	tax	tax	NOUN
ftr-331	699	2	analysts	analyst	NOUN
ftr-331	699	3	v.	v.	ADP
ftr-331	699	4	internal	internal	ADJ
ftr-331	699	5	revenue	revenue	NOUN
ftr-331	699	6	serv	serv	X
ftr-331	699	7	.	.	PUNCT
ftr-331	699	8	,	,	PUNCT
ftr-331	699	9	350	350	NUM
ftr-331	699	10	f.3d	f.3d	NUM
ftr-331	699	11	100	100	NUM
ftr-331	699	12	,	,	PUNCT
ftr-331	699	13	104	104	NUM
ftr-331	699	14	-	-	SYM
ftr-331	699	15	05	05	NUM
ftr-331	699	16	(	(	PUNCT
ftr-331	699	17	d.c	d.c	PROPN
ftr-331	699	18	.	.	PROPN
ftr-331	699	19	cir	cir	PROPN
ftr-331	699	20	.	.	PROPN
ftr-331	699	21	2003	2003	NUM
ftr-331	699	22	)	)	PUNCT
ftr-331	699	23	.	.	PUNCT
ftr-331	700	1	the	the	DET
ftr-331	700	2	court	court	NOUN
ftr-331	700	3	described	describe	VERB
ftr-331	700	4	the	the	DET
ftr-331	700	5	legislative	legislative	ADJ
ftr-331	700	6	history	history	NOUN
ftr-331	700	7	:	:	PUNCT
ftr-331	700	8	congress	congress	PROPN
ftr-331	700	9	passed	pass	VERB
ftr-331	700	10	the	the	DET
ftr-331	700	11	tax	tax	NOUN
ftr-331	700	12	reform	reform	NOUN
ftr-331	700	13	act	act	NOUN
ftr-331	700	14	[	[	X
ftr-331	700	15	of	of	ADP
ftr-331	700	16	1976	1976	NUM
ftr-331	700	17	]	]	PUNCT
ftr-331	700	18	to	to	PART
ftr-331	700	19	protect	protect	VERB
ftr-331	700	20	taxpayer	taxpayer	NOUN
ftr-331	700	21	privacy	privacy	NOUN
ftr-331	700	22	while	while	SCONJ
ftr-331	700	23	requiring	require	VERB
ftr-331	700	24	the	the	DET
ftr-331	700	25	irs	irs	PROPN
ftr-331	700	26	to	to	PART
ftr-331	700	27	disclose	disclose	VERB
ftr-331	700	28	written	write	VERB
ftr-331	700	29	determinations	determination	NOUN
ftr-331	700	30	.	.	PUNCT
ftr-331	701	1	our	our	PRON
ftr-331	701	2	holding	hold	VERB
ftr-331	701	3	advances	advance	NOUN
ftr-331	701	4	that	that	PRON
ftr-331	701	5	purpose	purpose	NOUN
ftr-331	701	6	:	:	PUNCT
ftr-331	701	7	the	the	DET
ftr-331	701	8	irs	irs	PROPN
ftr-331	701	9	must	must	AUX
ftr-331	701	10	disclose	disclose	VERB
ftr-331	701	11	determinations	determination	NOUN
ftr-331	701	12	denying	deny	VERB
ftr-331	701	13	or	or	CCONJ
ftr-331	701	14	revoking	revoke	VERB
ftr-331	701	15	tax	tax	NOUN
ftr-331	701	16	exemptions	exemption	NOUN
ftr-331	701	17	,	,	PUNCT
ftr-331	701	18	but	but	CCONJ
ftr-331	701	19	do	do	VERB
ftr-331	701	20	so	so	ADV
ftr-331	701	21	in	in	ADP
ftr-331	701	22	redacted	redact	VERB
ftr-331	701	23	form	form	NOUN
ftr-331	701	24	,	,	PUNCT
ftr-331	701	25	thus	thus	ADV
ftr-331	701	26	protecting	protect	VERB
ftr-331	701	27	the	the	DET
ftr-331	701	28	privacy	privacy	NOUN
ftr-331	701	29	of	of	ADP
ftr-331	701	30	the	the	DET
ftr-331	701	31	organizations	organization	NOUN
ftr-331	701	32	involved	involve	VERB
ftr-331	701	33	.	.	PUNCT
ftr-331	702	1	the	the	DET
ftr-331	702	2	treasury	treasury	PROPN
ftr-331	702	3	regulations	regulation	NOUN
ftr-331	702	4	,	,	PUNCT
ftr-331	702	5	in	in	ADP
ftr-331	702	6	contrast	contrast	NOUN
ftr-331	702	7	,	,	PUNCT
ftr-331	702	8	keep	keep	VERB
ftr-331	702	9	denials	denial	NOUN
ftr-331	702	10	and	and	CCONJ
ftr-331	702	11	revocations	revocation	NOUN
ftr-331	702	12	completely	completely	ADV
ftr-331	702	13	secret	secret	ADJ
ftr-331	702	14	,	,	PUNCT
ftr-331	702	15	preventing	prevent	VERB
ftr-331	702	16	the	the	DET
ftr-331	702	17	very	very	ADJ
ftr-331	702	18	monitoring	monitoring	NOUN
ftr-331	702	19	of	of	ADP
ftr-331	702	20	the	the	DET
ftr-331	702	21	irs	irs	PROPN
ftr-331	702	22	that	that	SCONJ
ftr-331	702	23	the	the	DET
ftr-331	702	24	tax	tax	NOUN
ftr-331	702	25	reform	reform	NOUN
ftr-331	702	26	act	act	NOUN
ftr-331	702	27	was	be	AUX
ftr-331	702	28	designed	design	VERB
ftr-331	702	29	to	to	PART
ftr-331	702	30	facilitate	facilitate	VERB
ftr-331	702	31	.	.	PUNCT
ftr-331	703	1	i	i	PRON
ftr-331	703	2	d.	d.	PROPN
ftr-331	703	3	at	at	ADP
ftr-331	703	4	104	104	NUM
ftr-331	703	5	.	.	PUNCT
ftr-331	703	6	2012	2012	NUM
ftr-331	703	7	]	]	PUNCT
ftr-331	703	8	217	217	NUM
ftr-331	703	9	florida	florida	PROPN
ftr-331	703	10	tax	tax	NOUN
ftr-331	703	11	review	review	NOUN
ftr-331	703	12	modification	modification	NOUN
ftr-331	703	13	of	of	ADP
ftr-331	703	14	determination	determination	NOUN
ftr-331	703	15	letters	letter	NOUN
ftr-331	703	16	or	or	CCONJ
ftr-331	703	17	rulings	ruling	NOUN
ftr-331	703	18	.	.	PUNCT
ftr-331	704	1	section	section	NOUN
ftr-331	704	2	8	8	NUM
ftr-331	704	3	of	of	ADP
ftr-331	704	4	the	the	DET
ftr-331	704	5	revenue	revenue	NOUN
ftr-331	704	6	procedure	procedure	NOUN
ftr-331	704	7	describes	describe	VERB
ftr-331	704	8	the	the	DET
ftr-331	704	9	rules	rule	NOUN
ftr-331	704	10	for	for	ADP
ftr-331	704	11	disclosure	disclosure	NOUN
ftr-331	704	12	.	.	PUNCT
ftr-331	705	1	notably	notably	ADV
ftr-331	705	2	,	,	PUNCT
ftr-331	705	3	"	"	PUNCT
ftr-331	705	4	[	[	X
ftr-331	705	5	u]pon	u]pon	ADP
ftr-331	705	6	issuance	issuance	NOUN
ftr-331	705	7	of	of	ADP
ftr-331	705	8	the	the	DET
ftr-331	705	9	final	final	ADJ
ftr-331	705	10	adverse	adverse	ADJ
ftr-331	705	11	determination	determination	NOUN
ftr-331	705	12	letter	letter	NOUN
ftr-331	705	13	or	or	CCONJ
ftr-331	705	14	ruling	rule	VERB
ftr-331	705	15	to	to	ADP
ftr-331	705	16	an	an	DET
ftr-331	705	17	organization	organization	NOUN
ftr-331	705	18	,	,	PUNCT
ftr-331	705	19	both	both	CCONJ
ftr-331	705	20	the	the	DET
ftr-331	705	21	proposed	propose	VERB
ftr-331	705	22	adverse	adverse	ADJ
ftr-331	705	23	determination	determination	NOUN
ftr-331	705	24	letter	letter	NOUN
ftr-331	705	25	or	or	CCONJ
ftr-331	705	26	ruling	ruling	NOUN
ftr-331	705	27	and	and	CCONJ
ftr-331	705	28	the	the	DET
ftr-331	705	29	final	final	ADJ
ftr-331	705	30	adverse	adverse	ADJ
ftr-331	705	31	determination	determination	NOUN
ftr-331	705	32	letter	letter	NOUN
ftr-331	705	33	or	or	CCONJ
ftr-331	705	34	ruling	ruling	NOUN
ftr-331	705	35	will	will	AUX
ftr-331	705	36	be	be	AUX
ftr-331	705	37	released	release	VERB
ftr-331	705	38	under	under	ADP
ftr-331	705	39	section	section	NOUN
ftr-331	705	40	6110	6110	NUM
ftr-331	705	41	...	...	PUNCT
ftr-331	706	1	after	after	ADP
ftr-331	706	2	the	the	DET
ftr-331	706	3	deletion	deletion	NOUN
ftr-331	706	4	of	of	ADP
ftr-331	706	5	names	name	NOUN
ftr-331	706	6	,	,	PUNCT
ftr-331	706	7	addresses	address	NOUN
ftr-331	706	8	,	,	PUNCT
ftr-331	706	9	and	and	CCONJ
ftr-331	706	10	any	any	DET
ftr-331	706	11	other	other	ADJ
ftr-331	706	12	information	information	NOUN
ftr-331	706	13	that	that	PRON
ftr-331	706	14	might	might	AUX
ftr-331	706	15	identify	identify	VERB
ftr-331	706	16	the	the	DET
ftr-331	706	17	taxpayer	taxpayer	NOUN
ftr-331	706	18	.	.	PUNCT
ftr-331	706	19	"1	"1	NOUN
ftr-331	706	20	3	3	NUM
ftr-331	706	21	4	4	NUM
ftr-331	706	22	importantly	importantly	ADV
ftr-331	706	23	,	,	PUNCT
ftr-331	706	24	section	section	NOUN
ftr-331	706	25	6104	6104	NUM
ftr-331	706	26	applies	apply	VERB
ftr-331	706	27	only	only	ADV
ftr-331	706	28	to	to	ADP
ftr-331	706	29	material	material	NOUN
ftr-331	706	30	furnished	furnish	VERB
ftr-331	706	31	by	by	ADP
ftr-331	706	32	the	the	DET
ftr-331	706	33	organization	organization	NOUN
ftr-331	706	34	or	or	CCONJ
ftr-331	706	35	issued	issue	VERB
ftr-331	706	36	by	by	ADP
ftr-331	706	37	the	the	DET
ftr-331	706	38	irs,135	irs,135	PROPN
ftr-331	706	39	and	and	CCONJ
ftr-331	706	40	not	not	PART
ftr-331	706	41	to	to	ADP
ftr-331	706	42	settlement	settlement	NOUN
ftr-331	706	43	agreements	agreement	NOUN
ftr-331	706	44	(	(	PUNCT
ftr-331	706	45	termed	term	VERB
ftr-331	706	46	"	"	PUNCT
ftr-331	706	47	closing	closing	NOUN
ftr-331	706	48	agreements	agreement	NOUN
ftr-331	706	49	"	"	PUNCT
ftr-331	706	50	)	)	PUNCT
ftr-331	706	51	between	between	ADP
ftr-331	706	52	the	the	DET
ftr-331	706	53	irs	irs	PROPN
ftr-331	706	54	and	and	CCONJ
ftr-331	706	55	the	the	DET
ftr-331	706	56	organization	organization	NOUN
ftr-331	706	57	unless	unless	SCONJ
ftr-331	706	58	the	the	DET
ftr-331	706	59	organization	organization	NOUN
ftr-331	706	60	consents.136	consents.136	VERB
ftr-331	706	61	these	these	DET
ftr-331	706	62	redacted	redact	VERB
ftr-331	706	63	denial	denial	NOUN
ftr-331	706	64	and	and	CCONJ
ftr-331	706	65	revocation	revocation	NOUN
ftr-331	706	66	letters	letter	NOUN
ftr-331	706	67	began	begin	VERB
ftr-331	706	68	to	to	PART
ftr-331	706	69	appear	appear	VERB
ftr-331	706	70	in	in	ADP
ftr-331	706	71	2004	2004	NUM
ftr-331	706	72	.	.	PUNCT
ftr-331	707	1	an	an	DET
ftr-331	707	2	early	early	ADJ
ftr-331	707	3	redacted	redact	VERB
ftr-331	707	4	denial	denial	NOUN
ftr-331	707	5	letter	letter	NOUN
ftr-331	707	6	was	be	AUX
ftr-331	707	7	issued	issue	VERB
ftr-331	707	8	to	to	ADP
ftr-331	707	9	a	a	DET
ftr-331	707	10	recreation	recreation	NOUN
ftr-331	707	11	center	center	NOUN
ftr-331	707	12	in	in	ADP
ftr-331	707	13	which	which	PRON
ftr-331	707	14	the	the	DET
ftr-331	707	15	irs	irs	PROPN
ftr-331	707	16	found	find	VERB
ftr-331	707	17	an	an	DET
ftr-331	707	18	inbred	inbred	ADJ
ftr-331	707	19	governance	governance	NOUN
ftr-331	707	20	structure	structure	NOUN
ftr-331	707	21	not	not	PART
ftr-331	707	22	likely	likely	ADJ
ftr-331	707	23	to	to	PART
ftr-331	707	24	ensure	ensure	VERB
ftr-331	707	25	public	public	ADJ
ftr-331	707	26	benefit	benefit	NOUN
ftr-331	707	27	;	;	PUNCT
ftr-331	707	28	specifically	specifically	ADV
ftr-331	707	29	,	,	PUNCT
ftr-331	707	30	the	the	DET
ftr-331	707	31	irs	irs	PROPN
ftr-331	707	32	wrote	write	VERB
ftr-331	707	33	:	:	PUNCT
ftr-331	707	34	"	"	PUNCT
ftr-331	707	35	since	since	SCONJ
ftr-331	707	36	all	all	DET
ftr-331	707	37	three	three	NUM
ftr-331	707	38	members	member	NOUN
ftr-331	707	39	of	of	ADP
ftr-331	707	40	your	your	PRON
ftr-331	707	41	original	original	ADJ
ftr-331	707	42	board	board	NOUN
ftr-331	707	43	were	be	AUX
ftr-331	707	44	related	relate	VERB
ftr-331	707	45	and	and	CCONJ
ftr-331	707	46	receiving	receive	VERB
ftr-331	707	47	compensation	compensation	NOUN
ftr-331	707	48	,	,	PUNCT
ftr-331	707	49	we	we	PRON
ftr-331	707	50	asked	ask	VERB
ftr-331	707	51	you	you	PRON
ftr-331	707	52	to	to	PART
ftr-331	707	53	expand	expand	VERB
ftr-331	707	54	your	your	PRON
ftr-331	707	55	board	board	NOUN
ftr-331	707	56	of	of	ADP
ftr-331	707	57	directors	director	NOUN
ftr-331	707	58	by	by	ADP
ftr-331	707	59	three	three	NUM
ftr-331	707	60	to	to	PART
ftr-331	707	61	four	four	NUM
ftr-331	707	62	non	non	ADJ
ftr-331	707	63	-	-	ADJ
ftr-331	707	64	related	related	ADJ
ftr-331	707	65	members	member	NOUN
ftr-331	707	66	of	of	ADP
ftr-331	707	67	the	the	DET
ftr-331	707	68	community	community	NOUN
ftr-331	707	69	.	.	PUNCT
ftr-331	708	1	[	[	X
ftr-331	708	2	you	you	PRON
ftr-331	708	3	added	add	VERB
ftr-331	708	4	three	three	NUM
ftr-331	708	5	new	new	ADJ
ftr-331	708	6	members.]"'137	members.]"'137	NOUN
ftr-331	708	7	however	however	ADV
ftr-331	708	8	,	,	PUNCT
ftr-331	708	9	the	the	DET
ftr-331	708	10	irs	irs	PROPN
ftr-331	708	11	continued	continue	VERB
ftr-331	708	12	:	:	PUNCT
ftr-331	708	13	"	"	PUNCT
ftr-331	708	14	[	[	X
ftr-331	708	15	a	a	X
ftr-331	708	16	]	]	X
ftr-331	708	17	full	full	ADJ
ftr-331	708	18	copy	copy	NOUN
ftr-331	708	19	of	of	ADP
ftr-331	708	20	your	your	PRON
ftr-331	708	21	approved	approve	VERB
ftr-331	708	22	bylaws	bylaw	NOUN
ftr-331	708	23	have	have	AUX
ftr-331	708	24	not	not	PART
ftr-331	708	25	been	be	AUX
ftr-331	708	26	received	receive	VERB
ftr-331	708	27	by	by	ADP
ftr-331	708	28	the	the	DET
ftr-331	708	29	service	service	NOUN
ftr-331	708	30	.	.	PUNCT
ftr-331	709	1	the	the	DET
ftr-331	709	2	limited	limited	ADJ
ftr-331	709	3	information	information	NOUN
ftr-331	709	4	provided	provide	VERB
ftr-331	709	5	indicates	indicate	VERB
ftr-331	709	6	that	that	SCONJ
ftr-331	709	7	the	the	PRON
ftr-331	709	8	*	*	PUNCT
ftr-331	709	9	*	*	PUNCT
ftr-331	709	10	*	*	PUNCT
ftr-331	709	11	may	may	AUX
ftr-331	709	12	appoint	appoint	VERB
ftr-331	709	13	and	and	CCONJ
ftr-331	709	14	remove	remove	VERB
ftr-331	709	15	the	the	DET
ftr-331	709	16	directors	director	NOUN
ftr-331	709	17	.	.	PUNCT
ftr-331	710	1	the	the	PRON
ftr-331	710	2	*	*	PUNCT
ftr-331	710	3	*	*	PUNCT
ftr-331	710	4	*	*	PUNCT
ftr-331	710	5	appear	appear	VERB
ftr-331	710	6	to	to	PART
ftr-331	710	7	be	be	AUX
ftr-331	710	8	the	the	DET
ftr-331	710	9	three	three	NUM
ftr-331	710	10	related	relate	VERB
ftr-331	710	11	directors	director	NOUN
ftr-331	710	12	.	.	PUNCT
ftr-331	711	1	"l	"l	NOUN
ftr-331	711	2	3	3	NUM
ftr-331	711	3	8	8	NUM
ftr-331	711	4	incidentally	incidentally	ADV
ftr-331	711	5	,	,	PUNCT
ftr-331	711	6	when	when	SCONJ
ftr-331	711	7	faced	face	VERB
ftr-331	711	8	with	with	ADP
ftr-331	711	9	the	the	DET
ftr-331	711	10	prospect	prospect	NOUN
ftr-331	711	11	of	of	ADP
ftr-331	711	12	a	a	DET
ftr-331	711	13	denial	denial	NOUN
ftr-331	711	14	,	,	PUNCT
ftr-331	711	15	why	why	SCONJ
ftr-331	711	16	does	do	AUX
ftr-331	711	17	n't	not	PART
ftr-331	711	18	the	the	DET
ftr-331	711	19	applicant	applicant	NOUN
ftr-331	711	20	simply	simply	ADV
ftr-331	711	21	withdraw	withdraw	VERB
ftr-331	711	22	the	the	DET
ftr-331	711	23	application	application	NOUN
ftr-331	711	24	(	(	PUNCT
ftr-331	711	25	this	this	PRON
ftr-331	711	26	would	would	AUX
ftr-331	711	27	not	not	PART
ftr-331	711	28	be	be	AUX
ftr-331	711	29	a	a	DET
ftr-331	711	30	disclosable	disclosable	ADJ
ftr-331	711	31	event	event	NOUN
ftr-331	711	32	)	)	PUNCT
ftr-331	711	33	?	?	PUNCT
ftr-331	712	1	evidently	evidently	ADV
ftr-331	712	2	,	,	PUNCT
ftr-331	712	3	the	the	DET
ftr-331	712	4	denial	denial	NOUN
ftr-331	712	5	letters	letter	NOUN
ftr-331	712	6	are	be	AUX
ftr-331	712	7	for	for	ADP
ftr-331	712	8	groups	group	NOUN
ftr-331	712	9	that	that	PRON
ftr-331	712	10	want	want	VERB
ftr-331	712	11	134	134	NUM
ftr-331	712	12	.	.	PUNCT
ftr-331	713	1	rev	rev	PROPN
ftr-331	713	2	.	.	PROPN
ftr-331	713	3	proc	proc	PROPN
ftr-331	713	4	.	.	PUNCT
ftr-331	714	1	2012	2012	NUM
ftr-331	714	2	-	-	SYM
ftr-331	714	3	9	9	NUM
ftr-331	714	4	,	,	PUNCT
ftr-331	714	5	§	§	NOUN
ftr-331	714	6	8.02	8.02	NUM
ftr-331	714	7	,	,	PUNCT
ftr-331	714	8	2012	2012	NUM
ftr-331	714	9	-	-	SYM
ftr-331	714	10	2	2	NUM
ftr-331	714	11	i.r.b	i.r.b	NOUN
ftr-331	714	12	.	.	PUNCT
ftr-331	715	1	261	261	NUM
ftr-331	715	2	.	.	NOUN
ftr-331	716	1	135	135	NUM
ftr-331	716	2	.	.	PUNCT
ftr-331	717	1	because	because	SCONJ
ftr-331	717	2	a	a	DET
ftr-331	717	3	closing	closing	NOUN
ftr-331	717	4	agreement	agreement	NOUN
ftr-331	717	5	is	be	AUX
ftr-331	717	6	a	a	DET
ftr-331	717	7	"	"	PUNCT
ftr-331	717	8	bilateral	bilateral	ADJ
ftr-331	717	9	agreement	agreement	NOUN
ftr-331	717	10	signed	sign	VERB
ftr-331	717	11	by	by	ADP
ftr-331	717	12	both	both	CCONJ
ftr-331	717	13	the	the	DET
ftr-331	717	14	service	service	NOUN
ftr-331	717	15	and	and	CCONJ
ftr-331	717	16	the	the	DET
ftr-331	717	17	taxpayer	taxpayer	NOUN
ftr-331	717	18	,	,	PUNCT
ftr-331	717	19	"	"	PUNCT
ftr-331	717	20	it	it	PRON
ftr-331	717	21	was	be	AUX
ftr-331	717	22	"	"	PUNCT
ftr-331	717	23	not	not	PART
ftr-331	717	24	issued	issue	VERB
ftr-331	717	25	by	by	ADP
ftr-331	717	26	the	the	DET
ftr-331	717	27	irs	irs	PROPN
ftr-331	717	28	,	,	PUNCT
ftr-331	717	29	"	"	PUNCT
ftr-331	717	30	and	and	CCONJ
ftr-331	717	31	thus	thus	ADV
ftr-331	717	32	was	be	AUX
ftr-331	717	33	not	not	PART
ftr-331	717	34	subject	subject	ADJ
ftr-331	717	35	to	to	ADP
ftr-331	717	36	the	the	DET
ftr-331	717	37	clause	clause	NOUN
ftr-331	717	38	of	of	ADP
ftr-331	717	39	section	section	NOUN
ftr-331	717	40	6104(a)(1)(a	6104(a)(1)(a	NUM
ftr-331	717	41	)	)	PUNCT
ftr-331	717	42	making	make	VERB
ftr-331	717	43	"	"	PUNCT
ftr-331	717	44	disclosable	disclosable	ADJ
ftr-331	717	45	information	information	NOUN
ftr-331	717	46	'	'	PUNCT
ftr-331	717	47	issued	issue	VERB
ftr-331	717	48	'	'	PUNCT
ftr-331	717	49	by	by	ADP
ftr-331	717	50	irs	irs	PROPN
ftr-331	717	51	'	'	PUNCT
ftr-331	717	52	with	with	ADP
ftr-331	717	53	respect	respect	NOUN
ftr-331	717	54	to	to	ADP
ftr-331	717	55	'	'	PUNCT
ftr-331	717	56	an	an	DET
ftr-331	717	57	organization	organization	NOUN
ftr-331	717	58	's	's	PART
ftr-331	717	59	application	application	NOUN
ftr-331	717	60	for	for	ADP
ftr-331	717	61	tax	tax	NOUN
ftr-331	717	62	exempt	exempt	ADJ
ftr-331	717	63	status	status	NOUN
ftr-331	717	64	.	.	PUNCT
ftr-331	717	65	"	"	PUNCT
ftr-331	718	1	tax	tax	NOUN
ftr-331	718	2	analysts	analyst	NOUN
ftr-331	718	3	v.	v.	ADP
ftr-331	718	4	internal	internal	ADJ
ftr-331	718	5	revenue	revenue	NOUN
ftr-331	718	6	serv	serv	X
ftr-331	718	7	.	.	PROPN
ftr-331	718	8	,	,	PUNCT
ftr-331	718	9	2004	2004	NUM
ftr-331	718	10	u.s	u.s	PROPN
ftr-331	718	11	.	.	PROPN
ftr-331	718	12	dist	dist	PROPN
ftr-331	718	13	.	.	PUNCT
ftr-331	719	1	lexis	lexis	NOUN
ftr-331	719	2	28032	28032	NUM
ftr-331	719	3	,	,	PUNCT
ftr-331	719	4	93	93	NUM
ftr-331	719	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-331	719	6	(	(	PUNCT
ftr-331	719	7	ria	ria	PROPN
ftr-331	719	8	)	)	PUNCT
ftr-331	719	9	2004	2004	NUM
ftr-331	719	10	-	-	SYM
ftr-331	719	11	1251	1251	NUM
ftr-331	719	12	,	,	PUNCT
ftr-331	719	13	2004	2004	NUM
ftr-331	719	14	-	-	SYM
ftr-331	719	15	1252	1252	NUM
ftr-331	719	16	n.2	n.2	SYM
ftr-331	719	17	(	(	PUNCT
ftr-331	719	18	d.d.c	d.d.c	PROPN
ftr-331	719	19	.	.	PROPN
ftr-331	719	20	2004	2004	NUM
ftr-331	719	21	)	)	PUNCT
ftr-331	720	1	(	(	PUNCT
ftr-331	720	2	citing	cite	VERB
ftr-331	720	3	tax	tax	NOUN
ftr-331	720	4	analysts	analyst	NOUN
ftr-331	720	5	v.	v.	ADP
ftr-331	720	6	internal	internal	ADJ
ftr-331	720	7	revenue	revenue	NOUN
ftr-331	720	8	serv	serv	X
ftr-331	720	9	.	.	PUNCT
ftr-331	720	10	,	,	PUNCT
ftr-331	720	11	53	53	NUM
ftr-331	720	12	f.	f.	PROPN
ftr-331	720	13	supp	supp	PROPN
ftr-331	720	14	.	.	PUNCT
ftr-331	721	1	2d	2d	PROPN
ftr-331	721	2	449	449	NUM
ftr-331	721	3	,	,	PUNCT
ftr-331	721	4	452	452	NUM
ftr-331	721	5	-	-	SYM
ftr-331	721	6	53	53	NUM
ftr-331	721	7	(	(	PUNCT
ftr-331	721	8	d.d.c	d.d.c	PROPN
ftr-331	721	9	.	.	PROPN
ftr-331	721	10	1999	1999	NUM
ftr-331	721	11	)	)	PUNCT
ftr-331	721	12	,	,	PUNCT
ftr-331	721	13	aff'd	aff'd	NOUN
ftr-331	721	14	,	,	PUNCT
ftr-331	721	15	410	410	NUM
ftr-331	721	16	f.3d	f.3d	NUM
ftr-331	721	17	715	715	NUM
ftr-331	721	18	(	(	PUNCT
ftr-331	721	19	d.c	d.c	PROPN
ftr-331	721	20	.	.	PROPN
ftr-331	721	21	cir	cir	PROPN
ftr-331	721	22	.	.	PROPN
ftr-331	721	23	2005	2005	NUM
ftr-331	721	24	)	)	PUNCT
ftr-331	721	25	.	.	PUNCT
ftr-331	722	1	this	this	DET
ftr-331	722	2	litigation	litigation	NOUN
ftr-331	722	3	ended	end	VERB
ftr-331	722	4	when	when	SCONJ
ftr-331	722	5	the	the	DET
ftr-331	722	6	d.c	d.c	PROPN
ftr-331	722	7	.	.	PROPN
ftr-331	722	8	circuit	circuit	PROPN
ftr-331	722	9	upheld	uphold	VERB
ftr-331	722	10	the	the	DET
ftr-331	722	11	district	district	NOUN
ftr-331	722	12	court	court	NOUN
ftr-331	722	13	's	's	PART
ftr-331	722	14	refusal	refusal	NOUN
ftr-331	722	15	to	to	PART
ftr-331	722	16	compel	compel	VERB
ftr-331	722	17	the	the	DET
ftr-331	722	18	irs	irs	PROPN
ftr-331	722	19	to	to	PART
ftr-331	722	20	disclose	disclose	VERB
ftr-331	722	21	the	the	DET
ftr-331	722	22	closing	closing	NOUN
ftr-331	722	23	agreement	agreement	NOUN
ftr-331	722	24	referred	refer	VERB
ftr-331	722	25	to	to	ADP
ftr-331	722	26	in	in	ADP
ftr-331	722	27	a	a	DET
ftr-331	722	28	press	press	NOUN
ftr-331	722	29	release	release	NOUN
ftr-331	722	30	issued	issue	VERB
ftr-331	722	31	by	by	ADP
ftr-331	722	32	the	the	DET
ftr-331	722	33	christian	christian	PROPN
ftr-331	722	34	broadcasting	broadcasting	NOUN
ftr-331	722	35	network	network	NOUN
ftr-331	722	36	.	.	PUNCT
ftr-331	723	1	tax	tax	NOUN
ftr-331	723	2	analysts	analyst	NOUN
ftr-331	723	3	v.	v.	ADP
ftr-331	723	4	internal	internal	ADJ
ftr-331	723	5	revenue	revenue	NOUN
ftr-331	723	6	serv	serv	X
ftr-331	723	7	.	.	PUNCT
ftr-331	723	8	,	,	PUNCT
ftr-331	723	9	410	410	NUM
ftr-331	723	10	f.3d	f.3d	NUM
ftr-331	723	11	715	715	NUM
ftr-331	723	12	,	,	PUNCT
ftr-331	723	13	716	716	NUM
ftr-331	723	14	(	(	PUNCT
ftr-331	723	15	d.c	d.c	PROPN
ftr-331	723	16	.	.	PROPN
ftr-331	723	17	cir	cir	PROPN
ftr-331	723	18	.	.	PROPN
ftr-331	723	19	2005	2005	NUM
ftr-331	723	20	)	)	PUNCT
ftr-331	723	21	.	.	PUNCT
ftr-331	724	1	136	136	NUM
ftr-331	724	2	.	.	PUNCT
ftr-331	725	1	the	the	DET
ftr-331	725	2	irs	irs	PROPN
ftr-331	725	3	chief	chief	ADJ
ftr-331	725	4	counsel	counsel	NOUN
ftr-331	725	5	's	's	PART
ftr-331	725	6	office	office	NOUN
ftr-331	725	7	notified	notify	VERB
ftr-331	725	8	its	its	PRON
ftr-331	725	9	attorneys	attorney	NOUN
ftr-331	725	10	of	of	ADP
ftr-331	725	11	the	the	DET
ftr-331	725	12	procedures	procedure	NOUN
ftr-331	725	13	to	to	PART
ftr-331	725	14	follow	follow	VERB
ftr-331	725	15	"	"	PUNCT
ftr-331	725	16	when	when	SCONJ
ftr-331	725	17	advising	advise	VERB
ftr-331	725	18	internal	internal	ADJ
ftr-331	725	19	revenue	revenue	NOUN
ftr-331	725	20	service	service	NOUN
ftr-331	725	21	employees	employee	NOUN
ftr-331	725	22	concerning	concern	VERB
ftr-331	725	23	a	a	DET
ftr-331	725	24	determination	determination	NOUN
ftr-331	725	25	that	that	SCONJ
ftr-331	725	26	publicizing	publicize	VERB
ftr-331	725	27	a	a	DET
ftr-331	725	28	closing	closing	NOUN
ftr-331	725	29	agreement	agreement	NOUN
ftr-331	725	30	between	between	ADP
ftr-331	725	31	a	a	DET
ftr-331	725	32	taxpayer	taxpayer	NOUN
ftr-331	725	33	and	and	CCONJ
ftr-331	725	34	the	the	DET
ftr-331	725	35	internal	internal	ADJ
ftr-331	725	36	revenue	revenue	NOUN
ftr-331	725	37	service	service	NOUN
ftr-331	725	38	advances	advance	VERB
ftr-331	725	39	tax	tax	NOUN
ftr-331	725	40	administration	administration	NOUN
ftr-331	725	41	.	.	PUNCT
ftr-331	725	42	"	"	PUNCT
ftr-331	726	1	chief	chief	ADJ
ftr-331	726	2	counsel	counsel	NOUN
ftr-331	726	3	notice	notice	NOUN
ftr-331	726	4	cc2008	cc2008	NOUN
ftr-331	726	5	-	-	PUNCT
ftr-331	726	6	014	014	NUM
ftr-331	726	7	(	(	PUNCT
ftr-331	726	8	apr	apr	NOUN
ftr-331	726	9	.	.	PROPN
ftr-331	726	10	14	14	NUM
ftr-331	726	11	,	,	PUNCT
ftr-331	726	12	2008	2008	NUM
ftr-331	726	13	)	)	PUNCT
ftr-331	726	14	.	.	PUNCT
ftr-331	727	1	when	when	SCONJ
ftr-331	727	2	the	the	DET
ftr-331	727	3	parties	party	NOUN
ftr-331	727	4	agree	agree	VERB
ftr-331	727	5	that	that	SCONJ
ftr-331	727	6	"	"	PUNCT
ftr-331	727	7	public	public	ADJ
ftr-331	727	8	disclosure	disclosure	NOUN
ftr-331	727	9	of	of	ADP
ftr-331	727	10	a	a	DET
ftr-331	727	11	closing	closing	NOUN
ftr-331	727	12	agreement	agreement	NOUN
ftr-331	727	13	(	(	PUNCT
ftr-331	727	14	or	or	CCONJ
ftr-331	727	15	any	any	PRON
ftr-331	727	16	of	of	ADP
ftr-331	727	17	its	its	PRON
ftr-331	727	18	terms	term	NOUN
ftr-331	727	19	)	)	PUNCT
ftr-331	727	20	"	"	PUNCT
ftr-331	727	21	is	be	AUX
ftr-331	727	22	warranted	warrant	VERB
ftr-331	727	23	,	,	PUNCT
ftr-331	727	24	in	in	ADP
ftr-331	727	25	general	general	ADJ
ftr-331	727	26	,	,	PUNCT
ftr-331	727	27	it	it	PRON
ftr-331	727	28	"	"	PUNCT
ftr-331	727	29	would	would	AUX
ftr-331	727	30	be	be	AUX
ftr-331	727	31	through	through	ADP
ftr-331	727	32	an	an	DET
ftr-331	727	33	irs	irs	PROPN
ftr-331	727	34	news	news	NOUN
ftr-331	727	35	release	release	NOUN
ftr-331	727	36	,	,	PUNCT
ftr-331	727	37	or	or	CCONJ
ftr-331	727	38	a	a	DET
ftr-331	727	39	jointly	jointly	ADV
ftr-331	727	40	authored	author	VERB
ftr-331	727	41	statement	statement	NOUN
ftr-331	727	42	,	,	PUNCT
ftr-331	727	43	which	which	PRON
ftr-331	727	44	would	would	AUX
ftr-331	727	45	be	be	AUX
ftr-331	727	46	released	release	VERB
ftr-331	727	47	at	at	ADP
ftr-331	727	48	the	the	DET
ftr-331	727	49	time	time	NOUN
ftr-331	727	50	the	the	DET
ftr-331	727	51	closing	closing	NOUN
ftr-331	727	52	agreement	agreement	NOUN
ftr-331	727	53	is	be	AUX
ftr-331	727	54	executed	execute	VERB
ftr-331	727	55	.	.	PUNCT
ftr-331	727	56	"	"	PUNCT
ftr-331	728	1	i	i	PRON
ftr-331	728	2	d.	d.	PROPN
ftr-331	728	3	137	137	NUM
ftr-331	728	4	.	.	PUNCT
ftr-331	729	1	i.r.s	i.r.s	PROPN
ftr-331	729	2	.	.	PUNCT
ftr-331	730	1	determination	determination	NOUN
ftr-331	730	2	letter	letter	NOUN
ftr-331	730	3	20044033e	20044033e	NOUN
ftr-331	730	4	(	(	PUNCT
ftr-331	730	5	apr	apr	NOUN
ftr-331	730	6	.	.	PROPN
ftr-331	730	7	5	5	NUM
ftr-331	730	8	,	,	PUNCT
ftr-331	730	9	2004	2004	NUM
ftr-331	730	10	)	)	PUNCT
ftr-331	730	11	.	.	PUNCT
ftr-331	731	1	13	13	NUM
ftr-331	731	2	8	8	NUM
ftr-331	731	3	.	.	PUNCT
ftr-331	732	1	i	i	PRON
ftr-331	732	2	d.	d.	VERB
ftr-331	732	3	218	218	NUM
ftr-331	733	1	[	[	X
ftr-331	733	2	vol	vol	NOUN
ftr-331	733	3	.	.	PUNCT
ftr-331	734	1	12:4	12:4	NUM
ftr-331	734	2	charity	charity	NOUN
ftr-331	734	3	governance	governance	NOUN
ftr-331	734	4	judicial	judicial	ADJ
ftr-331	734	5	review	review	NOUN
ftr-331	734	6	,	,	PUNCT
ftr-331	734	7	and	and	CCONJ
ftr-331	734	8	the	the	DET
ftr-331	734	9	determination	determination	NOUN
ftr-331	734	10	letter	letter	NOUN
ftr-331	734	11	is	be	AUX
ftr-331	734	12	the	the	DET
ftr-331	734	13	ticket	ticket	NOUN
ftr-331	734	14	to	to	ADP
ftr-331	734	15	court	court	NOUN
ftr-331	734	16	.	.	PUNCT
ftr-331	735	1	alternatively	alternatively	ADV
ftr-331	735	2	,	,	PUNCT
ftr-331	735	3	the	the	DET
ftr-331	735	4	irs	irs	PROPN
ftr-331	735	5	might	might	AUX
ftr-331	735	6	back	back	VERB
ftr-331	735	7	down	down	ADV
ftr-331	735	8	and	and	CCONJ
ftr-331	735	9	flag	flag	VERB
ftr-331	735	10	the	the	DET
ftr-331	735	11	file	file	NOUN
ftr-331	735	12	for	for	ADP
ftr-331	735	13	examination	examination	NOUN
ftr-331	735	14	after	after	ADP
ftr-331	735	15	a	a	DET
ftr-331	735	16	period	period	NOUN
ftr-331	735	17	of	of	ADP
ftr-331	735	18	operations	operation	NOUN
ftr-331	735	19	.	.	PUNCT
ftr-331	736	1	with	with	ADP
ftr-331	736	2	the	the	DET
ftr-331	736	3	continued	continue	VERB
ftr-331	736	4	issuance	issuance	NOUN
ftr-331	736	5	of	of	ADP
ftr-331	736	6	denial	denial	NOUN
ftr-331	736	7	and	and	CCONJ
ftr-331	736	8	revocation	revocation	NOUN
ftr-331	736	9	letters	letter	NOUN
ftr-331	736	10	,	,	PUNCT
ftr-331	736	11	there	there	PRON
ftr-331	736	12	has	have	AUX
ftr-331	736	13	been	be	AUX
ftr-331	736	14	a	a	DET
ftr-331	736	15	flood	flood	NOUN
ftr-331	736	16	of	of	ADP
ftr-331	736	17	up	up	ADP
ftr-331	736	18	to	to	ADP
ftr-331	736	19	a	a	DET
ftr-331	736	20	dozen	dozen	NOUN
ftr-331	736	21	a	a	DET
ftr-331	736	22	week	week	NOUN
ftr-331	736	23	,	,	PUNCT
ftr-331	736	24	adding	add	VERB
ftr-331	736	25	up	up	ADP
ftr-331	736	26	to	to	ADP
ftr-331	736	27	hundreds	hundred	NOUN
ftr-331	736	28	a	a	DET
ftr-331	736	29	year	year	NOUN
ftr-331	736	30	.	.	PUNCT
ftr-331	737	1	139	139	NUM
ftr-331	737	2	an	an	DET
ftr-331	737	3	adverse	adverse	ADJ
ftr-331	737	4	ruling	ruling	NOUN
ftr-331	737	5	generally	generally	ADV
ftr-331	737	6	falls	fall	VERB
ftr-331	737	7	into	into	ADP
ftr-331	737	8	one	one	NUM
ftr-331	737	9	(	(	PUNCT
ftr-331	737	10	or	or	CCONJ
ftr-331	737	11	more	more	ADJ
ftr-331	737	12	)	)	PUNCT
ftr-331	737	13	of	of	ADP
ftr-331	737	14	three	three	NUM
ftr-331	737	15	categories	category	NOUN
ftr-331	737	16	:	:	PUNCT
ftr-331	737	17	private	private	ADJ
ftr-331	737	18	benefit	benefit	NOUN
ftr-331	737	19	,	,	PUNCT
ftr-331	737	20	"	"	PUNCT
ftr-331	737	21	commerciality	commerciality	NOUN
ftr-331	737	22	,	,	PUNCT
ftr-331	737	23	"	"	PUNCT
ftr-331	737	24	with	with	ADP
ftr-331	737	25	,	,	PUNCT
ftr-331	737	26	most	most	ADV
ftr-331	737	27	recently	recently	ADV
ftr-331	737	28	,	,	PUNCT
ftr-331	737	29	the	the	DET
ftr-331	737	30	return	return	NOUN
ftr-331	737	31	of	of	ADP
ftr-331	737	32	the	the	DET
ftr-331	737	33	ground	ground	NOUN
ftr-331	737	34	that	that	SCONJ
ftr-331	737	35	the	the	DET
ftr-331	737	36	charity	charity	NOUN
ftr-331	737	37	failed	fail	VERB
ftr-331	737	38	to	to	PART
ftr-331	737	39	conduct	conduct	VERB
ftr-331	737	40	a	a	DET
ftr-331	737	41	charitable	charitable	ADJ
ftr-331	737	42	program	program	NOUN
ftr-331	737	43	"	"	PUNCT
ftr-331	737	44	commensurate	commensurate	VERB
ftr-331	737	45	-	-	PUNCT
ftr-331	737	46	in	in	ADP
ftr-331	737	47	-	-	PUNCT
ftr-331	737	48	scope	scope	NOUN
ftr-331	737	49	"	"	PUNCT
ftr-331	737	50	with	with	ADP
ftr-331	737	51	its	its	PRON
ftr-331	737	52	resources	resource	NOUN
ftr-331	737	53	.	.	PUNCT
ftr-331	738	1	the	the	DET
ftr-331	738	2	irs	irs	PROPN
ftr-331	738	3	has	have	AUX
ftr-331	738	4	denied	deny	VERB
ftr-331	738	5	exemption	exemption	NOUN
ftr-331	738	6	to	to	ADP
ftr-331	738	7	nonprofits	nonprofit	NOUN
ftr-331	738	8	engaged	engage	VERB
ftr-331	738	9	in	in	ADP
ftr-331	738	10	a	a	DET
ftr-331	738	11	variety	variety	NOUN
ftr-331	738	12	of	of	ADP
ftr-331	738	13	activities	activity	NOUN
ftr-331	738	14	including	include	VERB
ftr-331	738	15	adoption	adoption	NOUN
ftr-331	738	16	,	,	PUNCT
ftr-331	738	17	insurance	insurance	NOUN
ftr-331	738	18	,	,	PUNCT
ftr-331	738	19	financial	financial	ADJ
ftr-331	738	20	services	service	NOUN
ftr-331	738	21	,	,	PUNCT
ftr-331	738	22	religious	religious	ADJ
ftr-331	738	23	publishing	publishing	NOUN
ftr-331	738	24	,	,	PUNCT
ftr-331	738	25	conference	conference	NOUN
ftr-331	738	26	centers	center	NOUN
ftr-331	738	27	,	,	PUNCT
ftr-331	738	28	low	low	ADJ
ftr-331	738	29	-	-	PUNCT
ftr-331	738	30	income	income	NOUN
ftr-331	738	31	housing	housing	NOUN
ftr-331	738	32	,	,	PUNCT
ftr-331	738	33	and	and	CCONJ
ftr-331	738	34	retreats	retreat	NOUN
ftr-331	738	35	for	for	ADP
ftr-331	738	36	caretakers	caretaker	NOUN
ftr-331	738	37	generally	generally	ADV
ftr-331	738	38	on	on	ADP
ftr-331	738	39	the	the	DET
ftr-331	738	40	basis	basis	NOUN
ftr-331	738	41	of	of	ADP
ftr-331	738	42	their	their	PRON
ftr-331	738	43	resemblance	resemblance	NOUN
ftr-331	738	44	to	to	ADP
ftr-331	738	45	similar	similar	ADJ
ftr-331	738	46	for	for	ADP
ftr-331	738	47	-	-	PUNCT
ftr-331	738	48	profit	profit	NOUN
ftr-331	738	49	businesses	business	NOUN
ftr-331	738	50	.	.	PUNCT
ftr-331	739	1	examples	example	NOUN
ftr-331	739	2	of	of	ADP
ftr-331	739	3	recent	recent	ADJ
ftr-331	739	4	determination	determination	NOUN
ftr-331	739	5	letters	letter	NOUN
ftr-331	739	6	with	with	ADP
ftr-331	739	7	governance	governance	NOUN
ftr-331	739	8	implications	implication	NOUN
ftr-331	739	9	include	include	VERB
ftr-331	739	10	the	the	DET
ftr-331	739	11	following	following	NOUN
ftr-331	739	12	,	,	PUNCT
ftr-331	739	13	as	as	SCONJ
ftr-331	739	14	summarized	summarize	VERB
ftr-331	739	15	in	in	ADP
ftr-331	739	16	the	the	DET
ftr-331	739	17	2008	2008	NUM
ftr-331	739	18	act	act	NOUN
ftr-331	739	19	report	report	NOUN
ftr-331	739	20	:	:	PUNCT
ftr-331	739	21	plr	plr	NOUN
ftr-331	739	22	200736031	200736031	NUM
ftr-331	739	23	(	(	PUNCT
ftr-331	739	24	dec	dec	PROPN
ftr-331	739	25	.	.	PROPN
ftr-331	739	26	7	7	NUM
ftr-331	739	27	,	,	PUNCT
ftr-331	739	28	2006	2006	NUM
ftr-331	739	29	)	)	PUNCT
ftr-331	739	30	(	(	PUNCT
ftr-331	739	31	noting	note	VERB
ftr-331	739	32	that	that	SCONJ
ftr-331	739	33	married	married	ADJ
ftr-331	739	34	couple	couple	NOUN
ftr-331	739	35	were	be	AUX
ftr-331	739	36	sole	sole	ADJ
ftr-331	739	37	officers	officer	NOUN
ftr-331	739	38	and	and	CCONJ
ftr-331	739	39	directors	director	NOUN
ftr-331	739	40	,	,	PUNCT
ftr-331	739	41	there	there	PRON
ftr-331	739	42	was	be	VERB
ftr-331	739	43	no	no	DET
ftr-331	739	44	conflict	conflict	NOUN
ftr-331	739	45	of	of	ADP
ftr-331	739	46	interest	interest	NOUN
ftr-331	739	47	policy	policy	NOUN
ftr-331	739	48	and	and	CCONJ
ftr-331	739	49	couple	couple	NOUN
ftr-331	739	50	did	do	AUX
ftr-331	739	51	not	not	PART
ftr-331	739	52	recuse	recuse	VERB
ftr-331	739	53	themselves	themselves	PRON
ftr-331	739	54	when	when	SCONJ
ftr-331	739	55	causing	cause	VERB
ftr-331	739	56	organization	organization	NOUN
ftr-331	739	57	to	to	PART
ftr-331	739	58	contract	contract	VERB
ftr-331	739	59	for	for	ADP
ftr-331	739	60	management	management	NOUN
ftr-331	739	61	services	service	NOUN
ftr-331	739	62	with	with	ADP
ftr-331	739	63	for	for	ADP
ftr-331	739	64	-	-	PUNCT
ftr-331	739	65	profit	profit	NOUN
ftr-331	739	66	company	company	NOUN
ftr-331	739	67	of	of	ADP
ftr-331	739	68	which	which	PRON
ftr-331	739	69	husband	husband	NOUN
ftr-331	739	70	was	be	AUX
ftr-331	739	71	sole	sole	ADJ
ftr-331	739	72	shareholder	shareholder	NOUN
ftr-331	739	73	)	)	PUNCT
ftr-331	739	74	;	;	PUNCT
ftr-331	739	75	plr	plr	NOUN
ftr-331	739	76	200535029	200535029	NUM
ftr-331	739	77	(	(	PUNCT
ftr-331	739	78	june	june	PROPN
ftr-331	739	79	9	9	NUM
ftr-331	739	80	,	,	PUNCT
ftr-331	739	81	2005	2005	NUM
ftr-331	739	82	)	)	PUNCT
ftr-331	739	83	(	(	PUNCT
ftr-331	739	84	"	"	PUNCT
ftr-331	739	85	finally	finally	ADV
ftr-331	739	86	,	,	PUNCT
ftr-331	739	87	despite	despite	SCONJ
ftr-331	739	88	the	the	DET
ftr-331	739	89	expansion	expansion	NOUN
ftr-331	739	90	of	of	ADP
ftr-331	739	91	your	your	PRON
ftr-331	739	92	governing	govern	VERB
ftr-331	739	93	board	board	NOUN
ftr-331	739	94	from	from	ADP
ftr-331	739	95	three	three	NUM
ftr-331	739	96	(	(	PUNCT
ftr-331	739	97	3	3	NUM
ftr-331	739	98	)	)	PUNCT
ftr-331	739	99	to	to	ADP
ftr-331	739	100	five	five	NUM
ftr-331	739	101	(	(	PUNCT
ftr-331	739	102	5	5	NUM
ftr-331	739	103	)	)	PUNCT
ftr-331	739	104	members	member	NOUN
ftr-331	739	105	,	,	PUNCT
ftr-331	739	106	and	and	CCONJ
ftr-331	739	107	the	the	DET
ftr-331	739	108	enactment	enactment	NOUN
ftr-331	739	109	of	of	ADP
ftr-331	739	110	a	a	DET
ftr-331	739	111	conflict	conflict	NOUN
ftr-331	739	112	of	of	ADP
ftr-331	739	113	interest	interest	NOUN
ftr-331	739	114	policy	policy	NOUN
ftr-331	739	115	,	,	PUNCT
ftr-331	739	116	we	we	PRON
ftr-331	739	117	still	still	ADV
ftr-331	739	118	have	have	VERB
ftr-331	739	119	some	some	DET
ftr-331	739	120	concern	concern	NOUN
ftr-331	739	121	that	that	SCONJ
ftr-331	739	122	your	your	PRON
ftr-331	739	123	actual	actual	ADJ
ftr-331	739	124	operations	operation	NOUN
ftr-331	739	125	will	will	AUX
ftr-331	739	126	be	be	AUX
ftr-331	739	127	controlled	control	VERB
ftr-331	739	128	and	and	CCONJ
ftr-331	739	129	directed	direct	VERB
ftr-331	739	130	by	by	ADP
ftr-331	739	131	b	b	PROPN
ftr-331	739	132	and	and	CCONJ
ftr-331	739	133	his	his	PRON
ftr-331	739	134	daughter	daughter	NOUN
ftr-331	739	135	c.	c.	NOUN
ftr-331	739	136	we	we	PRON
ftr-331	739	137	acknowledge	acknowledge	VERB
ftr-331	739	138	that	that	SCONJ
ftr-331	739	139	there	there	PRON
ftr-331	739	140	is	be	VERB
ftr-331	739	141	no	no	DET
ftr-331	739	142	evidence	evidence	NOUN
ftr-331	739	143	of	of	ADP
ftr-331	739	144	any	any	DET
ftr-331	739	145	inurement	inurement	ADJ
ftr-331	739	146	to	to	ADP
ftr-331	739	147	the	the	DET
ftr-331	739	148	benefit	benefit	NOUN
ftr-331	739	149	of	of	ADP
ftr-331	739	150	these	these	DET
ftr-331	739	151	individuals	individual	NOUN
ftr-331	739	152	,	,	PUNCT
ftr-331	739	153	but	but	CCONJ
ftr-331	739	154	then	then	ADV
ftr-331	739	155	there	there	PRON
ftr-331	739	156	has	have	AUX
ftr-331	739	157	been	be	AUX
ftr-331	739	158	no	no	DET
ftr-331	739	159	financial	financial	ADJ
ftr-331	739	160	activity	activity	NOUN
ftr-331	739	161	on	on	ADP
ftr-331	739	162	your	your	PRON
ftr-331	739	163	part	part	NOUN
ftr-331	739	164	to	to	ADP
ftr-331	739	165	date	date	NOUN
ftr-331	739	166	.	.	PUNCT
ftr-331	740	1	[	[	X
ftr-331	740	2	"	"	PUNCT
ftr-331	740	3	]	]	X
ftr-331	740	4	)	)	PUNCT
ftr-331	740	5	;	;	PUNCT
ftr-331	740	6	plr	plr	NOUN
ftr-331	740	7	200514021	200514021	NUM
ftr-331	740	8	(	(	PUNCT
ftr-331	740	9	jan	jan	PROPN
ftr-331	740	10	.	.	PROPN
ftr-331	740	11	13	13	NUM
ftr-331	740	12	,	,	PUNCT
ftr-331	740	13	2005	2005	NUM
ftr-331	740	14	)	)	PUNCT
ftr-331	740	15	(	(	PUNCT
ftr-331	740	16	"	"	PUNCT
ftr-331	740	17	there	there	PRON
ftr-331	740	18	seems	seem	VERB
ftr-331	740	19	to	to	PART
ftr-331	740	20	be	be	AUX
ftr-331	740	21	great	great	ADJ
ftr-331	740	22	likelihood	likelihood	NOUN
ftr-331	740	23	of	of	ADP
ftr-331	740	24	inurement	inurement	ADJ
ftr-331	740	25	to	to	ADP
ftr-331	740	26	these	these	DET
ftr-331	740	27	individuals	individual	NOUN
ftr-331	740	28	in	in	ADP
ftr-331	740	29	that	that	SCONJ
ftr-331	740	30	they	they	PRON
ftr-331	740	31	all	all	DET
ftr-331	740	32	139	139	NUM
ftr-331	740	33	.	.	PUNCT
ftr-331	741	1	author	author	NOUN
ftr-331	741	2	's	's	PART
ftr-331	741	3	estimate	estimate	NOUN
ftr-331	741	4	.	.	PUNCT
ftr-331	742	1	the	the	DET
ftr-331	742	2	fy	fy	PROPN
ftr-331	742	3	2010	2010	NUM
ftr-331	742	4	annual	annual	ADJ
ftr-331	742	5	report	report	NOUN
ftr-331	742	6	makes	make	VERB
ftr-331	742	7	no	no	DET
ftr-331	742	8	mention	mention	NOUN
ftr-331	742	9	of	of	ADP
ftr-331	742	10	either	either	CCONJ
ftr-331	742	11	revocation	revocation	NOUN
ftr-331	742	12	or	or	CCONJ
ftr-331	742	13	denial	denial	NOUN
ftr-331	742	14	numbers	number	NOUN
ftr-331	742	15	,	,	PUNCT
ftr-331	742	16	nor	nor	CCONJ
ftr-331	742	17	of	of	ADP
ftr-331	742	18	closing	closing	NOUN
ftr-331	742	19	agreements	agreement	NOUN
ftr-331	742	20	.	.	PUNCT
ftr-331	743	1	in	in	ADP
ftr-331	743	2	earlier	early	ADJ
ftr-331	743	3	years	year	NOUN
ftr-331	743	4	,	,	PUNCT
ftr-331	743	5	the	the	DET
ftr-331	743	6	irs	irs	PROPN
ftr-331	743	7	finalized	finalize	VERB
ftr-331	743	8	78	78	NUM
ftr-331	743	9	closing	closing	NOUN
ftr-331	743	10	agreements	agreement	NOUN
ftr-331	743	11	with	with	ADP
ftr-331	743	12	section	section	NOUN
ftr-331	743	13	501(c	501(c	PROPN
ftr-331	743	14	)	)	PUNCT
ftr-331	743	15	organizations	organization	NOUN
ftr-331	743	16	in	in	ADP
ftr-331	743	17	fiscal	fiscal	ADJ
ftr-331	743	18	year	year	NOUN
ftr-331	743	19	1999	1999	NUM
ftr-331	743	20	;	;	PUNCT
ftr-331	743	21	72	72	NUM
ftr-331	743	22	in	in	ADP
ftr-331	743	23	fiscal	fiscal	ADJ
ftr-331	743	24	year	year	NOUN
ftr-331	743	25	1998	1998	NUM
ftr-331	743	26	;	;	PUNCT
ftr-331	743	27	and	and	CCONJ
ftr-331	743	28	65	65	NUM
ftr-331	743	29	in	in	ADP
ftr-331	743	30	fiscal	fiscal	ADJ
ftr-331	743	31	year	year	NOUN
ftr-331	743	32	1997	1997	NUM
ftr-331	743	33	.	.	PUNCT
ftr-331	744	1	see	see	VERB
ftr-331	744	2	staff	staff	NOUN
ftr-331	744	3	of	of	ADP
ftr-331	744	4	the	the	DET
ftr-331	744	5	joint	joint	ADJ
ftr-331	744	6	comm	comm	NOUN
ftr-331	744	7	.	.	PUNCT
ftr-331	745	1	on	on	ADP
ftr-331	745	2	taxation	taxation	NOUN
ftr-331	745	3	,	,	PUNCT
ftr-331	745	4	106th	106th	ADJ
ftr-331	745	5	cong	cong	NOUN
ftr-331	745	6	.	.	PUNCT
ftr-331	745	7	,	,	PUNCT
ftr-331	745	8	study	study	NOUN
ftr-331	745	9	of	of	ADP
ftr-331	745	10	disclosure	disclosure	NOUN
ftr-331	745	11	provisions	provision	NOUN
ftr-331	745	12	relating	relate	VERB
ftr-331	745	13	to	to	ADP
ftr-331	745	14	tax	tax	NOUN
ftr-331	745	15	-	-	PUNCT
ftr-331	745	16	exempt	exempt	ADJ
ftr-331	745	17	organizations	organization	NOUN
ftr-331	745	18	,	,	PUNCT
ftr-331	745	19	supra	supra	PROPN
ftr-331	745	20	note	note	PROPN
ftr-331	745	21	103	103	NUM
ftr-331	745	22	,	,	PUNCT
ftr-331	745	23	at	at	ADP
ftr-331	745	24	38	38	NUM
ftr-331	745	25	n.97	n.97	NOUN
ftr-331	745	26	(	(	PUNCT
ftr-331	745	27	citing	cite	VERB
ftr-331	745	28	the	the	DET
ftr-331	745	29	irs	irs	PROPN
ftr-331	745	30	exempt	exempt	ADJ
ftr-331	745	31	organization	organization	NOUN
ftr-331	745	32	return	return	VERB
ftr-331	745	33	inventory	inventory	NOUN
ftr-331	745	34	and	and	CCONJ
ftr-331	745	35	classification	classification	NOUN
ftr-331	745	36	system	system	NOUN
ftr-331	745	37	)	)	PUNCT
ftr-331	745	38	.	.	PUNCT
ftr-331	746	1	in	in	ADP
ftr-331	746	2	fiscal	fiscal	ADJ
ftr-331	746	3	year	year	NOUN
ftr-331	746	4	1999	1999	NUM
ftr-331	746	5	,	,	PUNCT
ftr-331	746	6	the	the	DET
ftr-331	746	7	irs	irs	PROPN
ftr-331	746	8	revoked	revoke	VERB
ftr-331	746	9	the	the	DET
ftr-331	746	10	exempt	exempt	ADJ
ftr-331	746	11	status	status	NOUN
ftr-331	746	12	of	of	ADP
ftr-331	746	13	97	97	NUM
ftr-331	746	14	organizations	organization	NOUN
ftr-331	746	15	,	,	PUNCT
ftr-331	746	16	of	of	ADP
ftr-331	746	17	which	which	PRON
ftr-331	746	18	20	20	NUM
ftr-331	746	19	were	be	AUX
ftr-331	746	20	exempt	exempt	ADJ
ftr-331	746	21	under	under	ADP
ftr-331	746	22	section	section	NOUN
ftr-331	746	23	501(c)(3	501(c)(3	NOUN
ftr-331	746	24	)	)	PUNCT
ftr-331	746	25	;	;	PUNCT
ftr-331	746	26	in	in	ADP
ftr-331	746	27	fiscal	fiscal	ADJ
ftr-331	746	28	year	year	NOUN
ftr-331	746	29	1998	1998	NUM
ftr-331	746	30	,	,	PUNCT
ftr-331	746	31	the	the	DET
ftr-331	746	32	irs	irs	PROPN
ftr-331	746	33	revoked	revoke	VERB
ftr-331	746	34	the	the	DET
ftr-331	746	35	exemption	exemption	NOUN
ftr-331	746	36	of	of	ADP
ftr-331	746	37	97	97	NUM
ftr-331	746	38	organizations	organization	NOUN
ftr-331	746	39	,	,	PUNCT
ftr-331	746	40	38	38	NUM
ftr-331	746	41	of	of	ADP
ftr-331	746	42	which	which	PRON
ftr-331	746	43	were	be	AUX
ftr-331	746	44	described	describe	VERB
ftr-331	746	45	in	in	ADP
ftr-331	746	46	section	section	NOUN
ftr-331	746	47	501(c)(3	501(c)(3	NOUN
ftr-331	746	48	)	)	PUNCT
ftr-331	746	49	;	;	PUNCT
ftr-331	746	50	and	and	CCONJ
ftr-331	746	51	in	in	ADP
ftr-331	746	52	fiscal	fiscal	ADJ
ftr-331	746	53	year	year	NOUN
ftr-331	746	54	1997	1997	NUM
ftr-331	746	55	,	,	PUNCT
ftr-331	746	56	the	the	DET
ftr-331	746	57	irs	irs	PROPN
ftr-331	746	58	revoked	revoke	VERB
ftr-331	746	59	the	the	DET
ftr-331	746	60	exemption	exemption	NOUN
ftr-331	746	61	of	of	ADP
ftr-331	746	62	89	89	NUM
ftr-331	746	63	organizations	organization	NOUN
ftr-331	746	64	,	,	PUNCT
ftr-331	746	65	17	17	NUM
ftr-331	746	66	described	describe	VERB
ftr-331	746	67	in	in	ADP
ftr-331	746	68	section	section	NOUN
ftr-331	746	69	501(c)(3	501(c)(3	NUM
ftr-331	746	70	)	)	PUNCT
ftr-331	746	71	.	.	PUNCT
ftr-331	747	1	i	i	PRON
ftr-331	747	2	d.	d.	PROPN
ftr-331	747	3	at	at	ADP
ftr-331	747	4	27	27	NUM
ftr-331	747	5	n.56	n.56	NOUN
ftr-331	747	6	(	(	PUNCT
ftr-331	747	7	citing	cite	VERB
ftr-331	747	8	the	the	DET
ftr-331	747	9	irs	irs	PROPN
ftr-331	747	10	audit	audit	NOUN
ftr-331	747	11	information	information	NOUN
ftr-331	747	12	management	management	NOUN
ftr-331	747	13	system	system	NOUN
ftr-331	747	14	,	,	PUNCT
ftr-331	747	15	tables	table	VERB
ftr-331	747	16	41	41	NUM
ftr-331	747	17	and	and	CCONJ
ftr-331	747	18	42	42	NUM
ftr-331	747	19	)	)	PUNCT
ftr-331	747	20	.	.	PUNCT
ftr-331	748	1	2012	2012	NUM
ftr-331	748	2	]	]	SYM
ftr-331	748	3	219	219	NUM
ftr-331	748	4	florida	florida	PROPN
ftr-331	748	5	tax	tax	NOUN
ftr-331	748	6	review	review	NOUN
ftr-331	748	7	serve	serve	VERB
ftr-331	748	8	on	on	ADP
ftr-331	748	9	the	the	DET
ftr-331	748	10	board	board	NOUN
ftr-331	748	11	of	of	ADP
ftr-331	748	12	directors	director	NOUN
ftr-331	748	13	,	,	PUNCT
ftr-331	748	14	and	and	CCONJ
ftr-331	748	15	have	have	VERB
ftr-331	748	16	a	a	DET
ftr-331	748	17	vote	vote	NOUN
ftr-331	748	18	on	on	ADP
ftr-331	748	19	compensation	compensation	NOUN
ftr-331	748	20	arrangements	arrangement	NOUN
ftr-331	748	21	,	,	PUNCT
ftr-331	748	22	leasing	leasing	NOUN
ftr-331	748	23	arrangements	arrangement	NOUN
ftr-331	748	24	,	,	PUNCT
ftr-331	748	25	and	and	CCONJ
ftr-331	748	26	other	other	ADJ
ftr-331	748	27	financial	financial	ADJ
ftr-331	748	28	matters	matter	NOUN
ftr-331	748	29	that	that	PRON
ftr-331	748	30	would	would	AUX
ftr-331	748	31	affect	affect	VERB
ftr-331	748	32	the	the	DET
ftr-331	748	33	organization	organization	NOUN
ftr-331	748	34	's	's	PART
ftr-331	748	35	financial	financial	ADJ
ftr-331	748	36	interests	interest	NOUN
ftr-331	748	37	as	as	ADV
ftr-331	748	38	well	well	ADV
ftr-331	748	39	as	as	ADP
ftr-331	748	40	their	their	PRON
ftr-331	748	41	own	own	ADJ
ftr-331	748	42	.	.	PUNCT
ftr-331	749	1	thissituation	thissituation	NOUN
ftr-331	749	2	gives	give	VERB
ftr-331	749	3	rise	rise	NOUN
ftr-331	749	4	to	to	ADP
ftr-331	749	5	an	an	DET
ftr-331	749	6	inherent	inherent	ADJ
ftr-331	749	7	conflict	conflict	NOUN
ftr-331	749	8	of	of	ADP
ftr-331	749	9	interests	interest	NOUN
ftr-331	749	10	that	that	PRON
ftr-331	749	11	would	would	AUX
ftr-331	749	12	potentially	potentially	ADV
ftr-331	749	13	,	,	PUNCT
ftr-331	749	14	adversely	adversely	ADV
ftr-331	749	15	impact	impact	VERB
ftr-331	749	16	the	the	DET
ftr-331	749	17	financial	financial	ADJ
ftr-331	749	18	well	well	ADJ
ftr-331	749	19	being	being	NOUN
ftr-331	749	20	of	of	ADP
ftr-331	749	21	the	the	DET
ftr-331	749	22	organization	organization	NOUN
ftr-331	749	23	.	.	PUNCT
ftr-331	750	1	thus	thus	ADV
ftr-331	750	2	,	,	PUNCT
ftr-331	750	3	you	you	PRON
ftr-331	750	4	have	have	AUX
ftr-331	750	5	failed	fail	VERB
ftr-331	750	6	to	to	PART
ftr-331	750	7	show	show	VERB
ftr-331	750	8	that	that	DET
ftr-331	750	9	b	b	NOUN
ftr-331	750	10	,	,	PUNCT
ftr-331	750	11	c	c	NOUN
ftr-331	750	12	,	,	PUNCT
ftr-331	750	13	d	d	NOUN
ftr-331	750	14	and	and	CCONJ
ftr-331	750	15	e	e	NOUN
ftr-331	750	16	,	,	PUNCT
ftr-331	750	17	through	through	ADP
ftr-331	750	18	their	their	PRON
ftr-331	750	19	positions	position	NOUN
ftr-331	750	20	on	on	ADP
ftr-331	750	21	the	the	DET
ftr-331	750	22	board	board	NOUN
ftr-331	750	23	,	,	PUNCT
ftr-331	750	24	would	would	AUX
ftr-331	750	25	not	not	PART
ftr-331	750	26	benefit	benefit	VERB
ftr-331	750	27	from	from	ADP
ftr-331	750	28	inurement	inurement	ADJ
ftr-331	750	29	....	....	PUNCT
ftr-331	751	1	[	[	X
ftr-331	751	2	"	"	PUNCT
ftr-331	751	3	]	]	X
ftr-331	751	4	)	)	PUNCT
ftr-331	751	5	;	;	PUNCT
ftr-331	751	6	plr	plr	NOUN
ftr-331	751	7	200510031	200510031	NUM
ftr-331	751	8	(	(	PUNCT
ftr-331	751	9	nov	nov	PROPN
ftr-331	751	10	.	.	PROPN
ftr-331	751	11	15	15	NUM
ftr-331	751	12	,	,	PUNCT
ftr-331	751	13	2004	2004	NUM
ftr-331	751	14	)	)	PUNCT
ftr-331	751	15	(	(	PUNCT
ftr-331	751	16	"	"	PUNCT
ftr-331	751	17	there	there	PRON
ftr-331	751	18	is	be	VERB
ftr-331	751	19	not	not	PART
ftr-331	751	20	even	even	ADV
ftr-331	751	21	one	one	NUM
ftr-331	751	22	outside	outside	ADV
ftr-331	751	23	,	,	PUNCT
ftr-331	751	24	disinterested	disinterested	ADJ
ftr-331	751	25	board	board	NOUN
ftr-331	751	26	member	member	NOUN
ftr-331	751	27	to	to	PART
ftr-331	751	28	speak	speak	VERB
ftr-331	751	29	for	for	ADP
ftr-331	751	30	the	the	DET
ftr-331	751	31	community	community	NOUN
ftr-331	751	32	.	.	PUNCT
ftr-331	752	1	we	we	PRON
ftr-331	752	2	must	must	AUX
ftr-331	752	3	conclude	conclude	VERB
ftr-331	752	4	that	that	SCONJ
ftr-331	752	5	you	you	PRON
ftr-331	752	6	violate	violate	VERB
ftr-331	752	7	the	the	DET
ftr-331	752	8	second	second	ADJ
ftr-331	752	9	fundamental	fundamental	ADJ
ftr-331	752	10	rule	rule	NOUN
ftr-331	752	11	for	for	ADP
ftr-331	752	12	exempt	exempt	ADJ
ftr-331	752	13	organizations	organization	NOUN
ftr-331	752	14	,	,	PUNCT
ftr-331	752	15	and	and	CCONJ
ftr-331	752	16	operate	operate	VERB
ftr-331	752	17	for	for	ADP
ftr-331	752	18	private	private	ADJ
ftr-331	752	19	,	,	PUNCT
ftr-331	752	20	not	not	PART
ftr-331	752	21	public	public	ADJ
ftr-331	752	22	benefit.[",])140	benefit.[",])140	PROPN
ftr-331	752	23	unfortunately	unfortunately	ADV
ftr-331	752	24	,	,	PUNCT
ftr-331	752	25	the	the	DET
ftr-331	752	26	irs	irs	PROPN
ftr-331	752	27	website	website	NOUN
ftr-331	752	28	makes	make	VERB
ftr-331	752	29	these	these	DET
ftr-331	752	30	exempt	exempt	ADJ
ftr-331	752	31	-	-	PUNCT
ftr-331	752	32	organization	organization	NOUN
ftr-331	752	33	determination	determination	NOUN
ftr-331	752	34	letters	letter	NOUN
ftr-331	752	35	available	available	ADJ
ftr-331	752	36	only	only	ADV
ftr-331	752	37	as	as	ADP
ftr-331	752	38	part	part	NOUN
ftr-331	752	39	of	of	ADP
ftr-331	752	40	its	its	PRON
ftr-331	752	41	general	general	ADJ
ftr-331	752	42	release	release	NOUN
ftr-331	752	43	of	of	ADP
ftr-331	752	44	all	all	DET
ftr-331	752	45	determination	determination	NOUN
ftr-331	752	46	letters.14	letters.14	PROPN
ftr-331	752	47	1	1	NUM
ftr-331	752	48	given	give	VERB
ftr-331	752	49	how	how	SCONJ
ftr-331	752	50	many	many	ADJ
ftr-331	752	51	of	of	ADP
ftr-331	752	52	these	these	DET
ftr-331	752	53	determination	determination	NOUN
ftr-331	752	54	letters	letter	NOUN
ftr-331	752	55	we	we	PRON
ftr-331	752	56	now	now	ADV
ftr-331	752	57	have	have	VERB
ftr-331	752	58	,	,	PUNCT
ftr-331	752	59	and	and	CCONJ
ftr-331	752	60	how	how	SCONJ
ftr-331	752	61	cumbersome	cumbersome	ADJ
ftr-331	752	62	the	the	DET
ftr-331	752	63	process	process	NOUN
ftr-331	752	64	is	be	AUX
ftr-331	752	65	of	of	ADP
ftr-331	752	66	reviewing	review	VERB
ftr-331	752	67	them	they	PRON
ftr-331	752	68	,	,	PUNCT
ftr-331	752	69	the	the	DET
ftr-331	752	70	irs	irs	PROPN
ftr-331	752	71	or	or	CCONJ
ftr-331	752	72	another	another	DET
ftr-331	752	73	institution	institution	NOUN
ftr-331	752	74	,	,	PUNCT
ftr-331	752	75	with	with	ADP
ftr-331	752	76	either	either	CCONJ
ftr-331	752	77	public	public	ADJ
ftr-331	752	78	or	or	CCONJ
ftr-331	752	79	private	private	ADJ
ftr-331	752	80	funding	funding	NOUN
ftr-331	752	81	could	could	AUX
ftr-331	752	82	usefully	usefully	ADV
ftr-331	752	83	collect	collect	VERB
ftr-331	752	84	and	and	CCONJ
ftr-331	752	85	sort	sort	VERB
ftr-331	752	86	these	these	DET
ftr-331	752	87	documents.14	documents.14	PROPN
ftr-331	752	88	2	2	NUM
ftr-331	752	89	the	the	DET
ftr-331	752	90	easiest	easy	ADJ
ftr-331	752	91	way	way	NOUN
ftr-331	752	92	to	to	PART
ftr-331	752	93	find	find	VERB
ftr-331	752	94	specific	specific	ADJ
ftr-331	752	95	issues	issue	NOUN
ftr-331	752	96	in	in	ADP
ftr-331	752	97	these	these	DET
ftr-331	752	98	letters	letter	NOUN
ftr-331	752	99	is	be	AUX
ftr-331	752	100	to	to	PART
ftr-331	752	101	search	search	VERB
ftr-331	752	102	a	a	DET
ftr-331	752	103	commercial	commercial	ADJ
ftr-331	752	104	electronic	electronic	ADJ
ftr-331	752	105	database	database	NOUN
ftr-331	752	106	,	,	PUNCT
ftr-331	752	107	such	such	ADJ
ftr-331	752	108	as	as	ADP
ftr-331	752	109	lexis	lexis	NOUN
ftr-331	752	110	or	or	CCONJ
ftr-331	752	111	westlaw	westlaw	NOUN
ftr-331	752	112	.	.	PUNCT
ftr-331	753	1	even	even	ADV
ftr-331	753	2	when	when	SCONJ
ftr-331	753	3	one	one	PRON
ftr-331	753	4	can	can	AUX
ftr-331	753	5	find	find	VERB
ftr-331	753	6	a	a	DET
ftr-331	753	7	particular	particular	ADJ
ftr-331	753	8	determination	determination	NOUN
ftr-331	753	9	letter	letter	NOUN
ftr-331	753	10	,	,	PUNCT
ftr-331	753	11	the	the	DET
ftr-331	753	12	redactions	redaction	NOUN
ftr-331	753	13	are	be	AUX
ftr-331	753	14	simple	simple	ADJ
ftr-331	753	15	elisions	elision	NOUN
ftr-331	753	16	.	.	PUNCT
ftr-331	754	1	as	as	ADP
ftr-331	754	2	with	with	ADP
ftr-331	754	3	all	all	DET
ftr-331	754	4	private	private	ADJ
ftr-331	754	5	rulings	ruling	NOUN
ftr-331	754	6	and	and	CCONJ
ftr-331	754	7	memoranda	memorandum	NOUN
ftr-331	754	8	,	,	PUNCT
ftr-331	754	9	the	the	DET
ftr-331	754	10	redactorsl	redactorsl	NOUN
ftr-331	754	11	43	43	NUM
ftr-331	754	12	make	make	VERB
ftr-331	754	13	no	no	DET
ftr-331	754	14	effort	effort	NOUN
ftr-331	754	15	to	to	PART
ftr-331	754	16	give	give	VERB
ftr-331	754	17	a	a	DET
ftr-331	754	18	sense	sense	NOUN
ftr-331	754	19	of	of	ADP
ftr-331	754	20	the	the	DET
ftr-331	754	21	substance	substance	NOUN
ftr-331	754	22	underlying	underlie	VERB
ftr-331	754	23	140	140	NUM
ftr-331	754	24	.	.	PUNCT
ftr-331	755	1	act	act	PROPN
ftr-331	755	2	,	,	PUNCT
ftr-331	755	3	appropriate	appropriate	ADJ
ftr-331	755	4	role	role	NOUN
ftr-331	755	5	,	,	PUNCT
ftr-331	755	6	supra	supra	PROPN
ftr-331	755	7	note	note	NOUN
ftr-331	755	8	54	54	NUM
ftr-331	755	9	,	,	PUNCT
ftr-331	755	10	at	at	ADP
ftr-331	755	11	34	34	NUM
ftr-331	755	12	n.	n.	NOUN
ftr-331	755	13	116	116	NUM
ftr-331	755	14	.	.	PUNCT
ftr-331	756	1	141	141	NUM
ftr-331	756	2	.	.	PUNCT
ftr-331	757	1	internal	internal	ADJ
ftr-331	757	2	revenue	revenue	NOUN
ftr-331	757	3	service	service	NOUN
ftr-331	757	4	,	,	PUNCT
ftr-331	757	5	irs	irs	PROPN
ftr-331	757	6	written	write	VERB
ftr-331	757	7	determinations	determination	NOUN
ftr-331	757	8	,	,	PUNCT
ftr-331	757	9	http://www.irs.gov/app/picklist/list/writtendeterminations.html	http://www.irs.gov/app/picklist/list/writtendeterminations.html	PROPN
ftr-331	757	10	(	(	PUNCT
ftr-331	757	11	last	last	ADV
ftr-331	757	12	visited	visit	VERB
ftr-331	757	13	oct	oct	PROPN
ftr-331	757	14	.	.	PROPN
ftr-331	757	15	11	11	NUM
ftr-331	757	16	,	,	PUNCT
ftr-331	757	17	2011	2011	NUM
ftr-331	757	18	)	)	PUNCT
ftr-331	757	19	.	.	PUNCT
ftr-331	758	1	while	while	SCONJ
ftr-331	758	2	the	the	DET
ftr-331	758	3	website	website	NOUN
ftr-331	758	4	makes	make	VERB
ftr-331	758	5	it	it	PRON
ftr-331	758	6	possible	possible	ADJ
ftr-331	758	7	to	to	PART
ftr-331	758	8	sort	sort	VERB
ftr-331	758	9	determination	determination	NOUN
ftr-331	758	10	letters	letter	NOUN
ftr-331	758	11	by	by	ADP
ftr-331	758	12	something	something	PRON
ftr-331	758	13	called	call	VERB
ftr-331	758	14	the	the	DET
ftr-331	758	15	uilc	uilc	ADJ
ftr-331	758	16	number	number	NOUN
ftr-331	758	17	,	,	PUNCT
ftr-331	758	18	the	the	DET
ftr-331	758	19	letters	letter	NOUN
ftr-331	758	20	are	be	AUX
ftr-331	758	21	coded	code	VERB
ftr-331	758	22	in	in	ADP
ftr-331	758	23	obscure	obscure	ADJ
ftr-331	758	24	and	and	CCONJ
ftr-331	758	25	unhelpful	unhelpful	ADJ
ftr-331	758	26	ways	way	NOUN
ftr-331	758	27	.	.	PUNCT
ftr-331	759	1	for	for	ADP
ftr-331	759	2	example	example	NOUN
ftr-331	759	3	,	,	PUNCT
ftr-331	759	4	uilc	uilc	VERB
ftr-331	759	5	501.06	501.06	NUM
ftr-331	759	6	-	-	SYM
ftr-331	759	7	02	02	NUM
ftr-331	759	8	begins	begin	VERB
ftr-331	759	9	helpfully	helpfully	ADV
ftr-331	759	10	,	,	PUNCT
ftr-331	759	11	under	under	ADP
ftr-331	759	12	code	code	NOUN
ftr-331	759	13	section	section	NOUN
ftr-331	759	14	501	501	NUM
ftr-331	759	15	,	,	PUNCT
ftr-331	759	16	but	but	CCONJ
ftr-331	759	17	"	"	PUNCT
ftr-331	759	18	06	06	NUM
ftr-331	759	19	-	-	SYM
ftr-331	759	20	02	02	NUM
ftr-331	759	21	"	"	PUNCT
ftr-331	759	22	means	mean	VERB
ftr-331	759	23	"	"	PUNCT
ftr-331	759	24	conduct	conduct	NOUN
ftr-331	759	25	of	of	ADP
ftr-331	759	26	business	business	NOUN
ftr-331	759	27	for	for	ADP
ftr-331	759	28	profit	profit	NOUN
ftr-331	759	29	.	.	PUNCT
ftr-331	759	30	"	"	PUNCT
ftr-331	760	1	this	this	DET
ftr-331	760	2	category	category	NOUN
ftr-331	760	3	is	be	AUX
ftr-331	760	4	to	to	PART
ftr-331	760	5	be	be	AUX
ftr-331	760	6	distinguished	distinguish	VERB
ftr-331	760	7	from	from	ADP
ftr-331	760	8	"	"	PUNCT
ftr-331	760	9	501.06	501.06	NUM
ftr-331	760	10	-	-	SYM
ftr-331	760	11	02	02	NUM
ftr-331	760	12	conduct	conduct	NOUN
ftr-331	760	13	of	of	ADP
ftr-331	760	14	business	business	NOUN
ftr-331	760	15	for	for	ADP
ftr-331	760	16	profit	profit	NOUN
ftr-331	760	17	.	.	PUNCT
ftr-331	760	18	"	"	PUNCT
ftr-331	761	1	and	and	CCONJ
ftr-331	761	2	what	what	PRON
ftr-331	761	3	to	to	PART
ftr-331	761	4	make	make	VERB
ftr-331	761	5	of	of	ADP
ftr-331	761	6	"	"	PUNCT
ftr-331	761	7	501.03	501.03	NUM
ftr-331	761	8	-	-	SYM
ftr-331	761	9	30	30	NUM
ftr-331	761	10	organizational	organizational	ADJ
ftr-331	761	11	and	and	CCONJ
ftr-331	761	12	operational	operational	ADJ
ftr-331	761	13	tests	test	NOUN
ftr-331	761	14	"	"	PUNCT
ftr-331	761	15	and	and	CCONJ
ftr-331	761	16	"	"	PUNCT
ftr-331	761	17	profit	profit	NOUN
ftr-331	761	18	vs.	vs.	ADP
ftr-331	761	19	not	not	PART
ftr-331	761	20	for	for	ADP
ftr-331	761	21	profit	profit	NOUN
ftr-331	761	22	"	"	PUNCT
ftr-331	761	23	?	?	PUNCT
ftr-331	762	1	moreover	moreover	ADV
ftr-331	762	2	,	,	PUNCT
ftr-331	762	3	categorical	categorical	ADJ
ftr-331	762	4	assignments	assignment	NOUN
ftr-331	762	5	do	do	AUX
ftr-331	762	6	not	not	PART
ftr-331	762	7	seem	seem	VERB
ftr-331	762	8	to	to	PART
ftr-331	762	9	be	be	AUX
ftr-331	762	10	made	make	VERB
ftr-331	762	11	with	with	ADP
ftr-331	762	12	great	great	ADJ
ftr-331	762	13	care	care	NOUN
ftr-331	762	14	.	.	PUNCT
ftr-331	763	1	for	for	ADP
ftr-331	763	2	example	example	NOUN
ftr-331	763	3	,	,	PUNCT
ftr-331	763	4	i.r.s	i.r.s	NOUN
ftr-331	763	5	.	.	PUNCT
ftr-331	764	1	determination	determination	NOUN
ftr-331	764	2	letter	letter	NOUN
ftr-331	764	3	200634046	200634046	NUM
ftr-331	764	4	(	(	PUNCT
ftr-331	764	5	aug	aug	PROPN
ftr-331	764	6	.	.	PROPN
ftr-331	764	7	25	25	NUM
ftr-331	764	8	,	,	PUNCT
ftr-331	764	9	2006	2006	NUM
ftr-331	764	10	)	)	PUNCT
ftr-331	764	11	,	,	PUNCT
ftr-331	764	12	which	which	PRON
ftr-331	764	13	involves	involve	VERB
ftr-331	764	14	a	a	DET
ftr-331	764	15	nonprofit	nonprofit	ADJ
ftr-331	764	16	corporation	corporation	NOUN
ftr-331	764	17	that	that	PRON
ftr-331	764	18	lost	lose	VERB
ftr-331	764	19	its	its	PRON
ftr-331	764	20	exemption	exemption	NOUN
ftr-331	764	21	on	on	ADP
ftr-331	764	22	grounds	ground	NOUN
ftr-331	764	23	of	of	ADP
ftr-331	764	24	private	private	ADJ
ftr-331	764	25	inurement	inurement	NOUN
ftr-331	764	26	,	,	PUNCT
ftr-331	764	27	is	be	AUX
ftr-331	764	28	filed	file	VERB
ftr-331	764	29	under	under	ADP
ftr-331	764	30	"	"	PUNCT
ftr-331	764	31	501.03	501.03	NUM
ftr-331	764	32	-	-	PUNCT
ftr-331	764	33	04	04	NUM
ftr-331	764	34	unincorporated	unincorporated	ADJ
ftr-331	764	35	associations	association	NOUN
ftr-331	764	36	.	.	PUNCT
ftr-331	764	37	"	"	PUNCT
ftr-331	765	1	of	of	ADP
ftr-331	765	2	course	course	NOUN
ftr-331	765	3	,	,	PUNCT
ftr-331	765	4	no	no	DET
ftr-331	765	5	single	single	ADJ
ftr-331	765	6	category	category	NOUN
ftr-331	765	7	is	be	AUX
ftr-331	765	8	going	go	VERB
ftr-331	765	9	to	to	PART
ftr-331	765	10	be	be	AUX
ftr-331	765	11	helpful	helpful	ADJ
ftr-331	765	12	when	when	SCONJ
ftr-331	765	13	the	the	DET
ftr-331	765	14	reasons	reason	NOUN
ftr-331	765	15	for	for	ADP
ftr-331	765	16	revocation	revocation	NOUN
ftr-331	765	17	are	be	AUX
ftr-331	765	18	manifold	manifold	ADJ
ftr-331	765	19	.	.	PUNCT
ftr-331	766	1	142	142	NUM
ftr-331	766	2	.	.	PUNCT
ftr-331	767	1	for	for	ADP
ftr-331	767	2	example	example	NOUN
ftr-331	767	3	,	,	PUNCT
ftr-331	767	4	leading	lead	VERB
ftr-331	767	5	practitioner	practitioner	NOUN
ftr-331	767	6	and	and	CCONJ
ftr-331	767	7	author	author	NOUN
ftr-331	767	8	bruce	bruce	PROPN
ftr-331	767	9	hopkins	hopkins	PROPN
ftr-331	767	10	maintains	maintain	VERB
ftr-331	767	11	a	a	DET
ftr-331	767	12	collection	collection	NOUN
ftr-331	767	13	of	of	ADP
ftr-331	767	14	citations	citation	NOUN
ftr-331	767	15	.	.	PUNCT
ftr-331	768	1	see	see	VERB
ftr-331	768	2	bruce	bruce	PROPN
ftr-331	768	3	r.	r.	PROPN
ftr-331	768	4	hopkins	hopkins	PROPN
ftr-331	768	5	,	,	PUNCT
ftr-331	768	6	resource	resource	NOUN
ftr-331	768	7	center	center	NOUN
ftr-331	768	8	,	,	PUNCT
ftr-331	768	9	nonprofit	nonprofit	ADJ
ftr-331	768	10	l.	l.	PROPN
ftr-331	768	11	center	center	PROPN
ftr-331	768	12	,	,	PUNCT
ftr-331	768	13	http://www.nonprofitlawcenter.com/resources.php	http://www.nonprofitlawcenter.com/resources.php	PROPN
ftr-331	768	14	(	(	PUNCT
ftr-331	768	15	last	last	ADV
ftr-331	768	16	visited	visit	VERB
ftr-331	768	17	oct	oct	PROPN
ftr-331	768	18	.	.	PROPN
ftr-331	768	19	11	11	NUM
ftr-331	768	20	,	,	PUNCT
ftr-331	768	21	2011	2011	NUM
ftr-331	768	22	)	)	PUNCT
ftr-331	768	23	.	.	PUNCT
ftr-331	769	1	143	143	X
ftr-331	769	2	.	.	PUNCT
ftr-331	770	1	in	in	ADP
ftr-331	770	2	the	the	DET
ftr-331	770	3	case	case	NOUN
ftr-331	770	4	of	of	ADP
ftr-331	770	5	private	private	ADJ
ftr-331	770	6	rulings	ruling	NOUN
ftr-331	770	7	,	,	PUNCT
ftr-331	770	8	the	the	DET
ftr-331	770	9	redactors	redactor	NOUN
ftr-331	770	10	,	,	PUNCT
ftr-331	770	11	in	in	ADP
ftr-331	770	12	the	the	DET
ftr-331	770	13	first	first	ADJ
ftr-331	770	14	instance	instance	NOUN
ftr-331	770	15	,	,	PUNCT
ftr-331	770	16	are	be	AUX
ftr-331	770	17	the	the	PRON
ftr-331	770	18	[	[	X
ftr-331	770	19	vol	vol	NOUN
ftr-331	770	20	.	.	PUNCT
ftr-331	771	1	12:4220	12:4220	NUM
ftr-331	771	2	charity	charity	NOUN
ftr-331	771	3	governance	governance	NOUN
ftr-331	771	4	the	the	DET
ftr-331	771	5	facts	fact	NOUN
ftr-331	771	6	.	.	PUNCT
ftr-331	772	1	144	144	NUM
ftr-331	773	1	thus	thus	ADV
ftr-331	773	2	,	,	PUNCT
ftr-331	773	3	we	we	PRON
ftr-331	773	4	get	get	VERB
ftr-331	773	5	such	such	ADJ
ftr-331	773	6	baffling	baffling	ADJ
ftr-331	773	7	indications	indication	NOUN
ftr-331	773	8	as	as	ADP
ftr-331	773	9	"	"	PUNCT
ftr-331	773	10	$	$	SYM
ftr-331	773	11	j	j	NOUN
ftr-331	773	12	"	"	PUNCT
ftr-331	773	13	or	or	CCONJ
ftr-331	773	14	"	"	PUNCT
ftr-331	773	15	$	$	SYM
ftr-331	773	16	*	*	PUNCT
ftr-331	773	17	*	*	PUNCT
ftr-331	773	18	*	*	PUNCT
ftr-331	773	19	"	"	PUNCT
ftr-331	773	20	rather	rather	ADV
ftr-331	773	21	than	than	ADP
ftr-331	773	22	,	,	PUNCT
ftr-331	773	23	say	say	INTJ
ftr-331	773	24	,	,	PUNCT
ftr-331	773	25	orders	order	NOUN
ftr-331	773	26	of	of	ADP
ftr-331	773	27	magnitude	magnitude	NOUN
ftr-331	773	28	,	,	PUNCT
ftr-331	773	29	percentages	percentage	NOUN
ftr-331	773	30	,	,	PUNCT
ftr-331	773	31	or	or	CCONJ
ftr-331	773	32	relationships	relationship	NOUN
ftr-331	773	33	that	that	PRON
ftr-331	773	34	would	would	AUX
ftr-331	773	35	give	give	VERB
ftr-331	773	36	a	a	DET
ftr-331	773	37	sense	sense	NOUN
ftr-331	773	38	of	of	ADP
ftr-331	773	39	the	the	DET
ftr-331	773	40	materiality	materiality	NOUN
ftr-331	773	41	of	of	ADP
ftr-331	773	42	the	the	DET
ftr-331	773	43	problem	problem	NOUN
ftr-331	773	44	;	;	PUNCT
ftr-331	773	45	one	one	NUM
ftr-331	773	46	recent	recent	ADJ
ftr-331	773	47	revocation	revocation	NOUN
ftr-331	773	48	letter	letter	NOUN
ftr-331	773	49	dealing	deal	VERB
ftr-331	773	50	with	with	ADP
ftr-331	773	51	a	a	DET
ftr-331	773	52	complex	complex	ADJ
ftr-331	773	53	structure	structure	NOUN
ftr-331	773	54	referred	refer	VERB
ftr-331	773	55	to	to	ADP
ftr-331	773	56	all	all	DET
ftr-331	773	57	names	name	NOUN
ftr-331	773	58	,	,	PUNCT
ftr-331	773	59	places	place	NOUN
ftr-331	773	60	,	,	PUNCT
ftr-331	773	61	and	and	CCONJ
ftr-331	773	62	banks	bank	NOUN
ftr-331	773	63	accounts	account	VERB
ftr-331	773	64	by	by	ADP
ftr-331	773	65	an	an	DET
ftr-331	773	66	undifferentiated	undifferentiated	ADJ
ftr-331	773	67	"	"	PUNCT
ftr-331	773	68	xx	xx	NOUN
ftr-331	773	69	.	.	PUNCT
ftr-331	773	70	"	"	PUNCT
ftr-331	774	1	145	145	NUM
ftr-331	774	2	the	the	DET
ftr-331	774	3	steady	steady	ADJ
ftr-331	774	4	stream	stream	NOUN
ftr-331	774	5	of	of	ADP
ftr-331	774	6	denial	denial	NOUN
ftr-331	774	7	and	and	CCONJ
ftr-331	774	8	revocation	revocation	NOUN
ftr-331	774	9	letters	letter	NOUN
ftr-331	774	10	has	have	AUX
ftr-331	774	11	allowed	allow	VERB
ftr-331	774	12	the	the	DET
ftr-331	774	13	irs	irs	PROPN
ftr-331	774	14	informally	informally	ADV
ftr-331	774	15	to	to	PART
ftr-331	774	16	stake	stake	VERB
ftr-331	774	17	out	out	ADP
ftr-331	774	18	positions	position	NOUN
ftr-331	774	19	on	on	ADP
ftr-331	774	20	basic	basic	ADJ
ftr-331	774	21	substantive	substantive	ADJ
ftr-331	774	22	issues	issue	NOUN
ftr-331	774	23	,	,	PUNCT
ftr-331	774	24	such	such	ADJ
ftr-331	774	25	as	as	ADP
ftr-331	774	26	whether	whether	SCONJ
ftr-331	774	27	a	a	DET
ftr-331	774	28	particular	particular	ADJ
ftr-331	774	29	activity	activity	NOUN
ftr-331	774	30	is	be	AUX
ftr-331	774	31	eligible	eligible	ADJ
ftr-331	774	32	for	for	ADP
ftr-331	774	33	exemption.14	exemption.14	PROPN
ftr-331	774	34	6	6	NUM
ftr-331	774	35	for	for	ADP
ftr-331	774	36	example	example	NOUN
ftr-331	774	37	,	,	PUNCT
ftr-331	774	38	it	it	PRON
ftr-331	774	39	is	be	AUX
ftr-331	774	40	understood	understand	VERB
ftr-331	774	41	that	that	SCONJ
ftr-331	774	42	the	the	DET
ftr-331	774	43	irs	irs	PROPN
ftr-331	774	44	demands	demand	VERB
ftr-331	774	45	a	a	DET
ftr-331	774	46	minimum	minimum	NOUN
ftr-331	774	47	of	of	ADP
ftr-331	774	48	three	three	NUM
ftr-331	774	49	unrelated	unrelated	ADJ
ftr-331	774	50	board	board	NOUN
ftr-331	774	51	members	member	NOUN
ftr-331	774	52	,	,	PUNCT
ftr-331	774	53	although	although	SCONJ
ftr-331	774	54	,	,	PUNCT
ftr-331	774	55	because	because	SCONJ
ftr-331	774	56	such	such	DET
ftr-331	774	57	a	a	DET
ftr-331	774	58	requirement	requirement	NOUN
ftr-331	774	59	does	do	AUX
ftr-331	774	60	not	not	PART
ftr-331	774	61	appear	appear	VERB
ftr-331	774	62	in	in	ADP
ftr-331	774	63	the	the	DET
ftr-331	774	64	statute	statute	NOUN
ftr-331	774	65	or	or	CCONJ
ftr-331	774	66	regulations	regulation	NOUN
ftr-331	774	67	,	,	PUNCT
ftr-331	774	68	the	the	DET
ftr-331	774	69	irs	irs	PROPN
ftr-331	774	70	can	can	AUX
ftr-331	774	71	not	not	PART
ftr-331	774	72	deny	deny	VERB
ftr-331	774	73	exemption	exemption	NOUN
ftr-331	774	74	on	on	ADP
ftr-331	774	75	this	this	DET
ftr-331	774	76	basis	basis	NOUN
ftr-331	774	77	alone	alone	ADV
ftr-331	774	78	.	.	PUNCT
ftr-331	775	1	the	the	DET
ftr-331	775	2	2008	2008	NUM
ftr-331	775	3	act	act	NOUN
ftr-331	775	4	report	report	NOUN
ftr-331	775	5	comments	comment	NOUN
ftr-331	775	6	:	:	PUNCT
ftr-331	775	7	we	we	PRON
ftr-331	775	8	were	be	AUX
ftr-331	775	9	not	not	PART
ftr-331	775	10	able	able	ADJ
ftr-331	775	11	to	to	PART
ftr-331	775	12	find	find	VERB
ftr-331	775	13	guidance	guidance	NOUN
ftr-331	775	14	as	as	ADP
ftr-331	775	15	to	to	ADP
ftr-331	775	16	how	how	SCONJ
ftr-331	775	17	the	the	DET
ftr-331	775	18	irs	irs	PROPN
ftr-331	775	19	takes	take	VERB
ftr-331	775	20	governance	governance	NOUN
ftr-331	775	21	issues	issue	NOUN
ftr-331	775	22	into	into	ADP
ftr-331	775	23	account	account	NOUN
ftr-331	775	24	in	in	ADP
ftr-331	775	25	the	the	DET
ftr-331	775	26	determination	determination	NOUN
ftr-331	775	27	process	process	NOUN
ftr-331	775	28	,	,	PUNCT
ftr-331	775	29	except	except	SCONJ
ftr-331	775	30	in	in	ADP
ftr-331	775	31	limited	limited	ADJ
ftr-331	775	32	instances	instance	NOUN
ftr-331	775	33	in	in	ADP
ftr-331	775	34	the	the	DET
ftr-331	775	35	health	health	NOUN
ftr-331	775	36	care	care	NOUN
ftr-331	775	37	and	and	CCONJ
ftr-331	775	38	low	low	ADJ
ftr-331	775	39	-	-	PUNCT
ftr-331	775	40	income	income	NOUN
ftr-331	775	41	housing	housing	NOUN
ftr-331	775	42	joint	joint	ADJ
ftr-331	775	43	venture	venture	NOUN
ftr-331	775	44	areas	area	NOUN
ftr-331	775	45	.	.	PUNCT
ftr-331	776	1	we	we	PRON
ftr-331	776	2	certainly	certainly	ADV
ftr-331	776	3	appreciate	appreciate	VERB
ftr-331	776	4	that	that	SCONJ
ftr-331	776	5	governance	governance	NOUN
ftr-331	776	6	can	can	AUX
ftr-331	776	7	bear	bear	VERB
ftr-331	776	8	on	on	ADP
ftr-331	776	9	the	the	DET
ftr-331	776	10	operational	operational	ADJ
ftr-331	776	11	test	test	NOUN
ftr-331	776	12	,	,	PUNCT
ftr-331	776	13	among	among	ADP
ftr-331	776	14	other	other	ADJ
ftr-331	776	15	issues	issue	NOUN
ftr-331	776	16	.	.	PUNCT
ftr-331	777	1	our	our	PRON
ftr-331	777	2	personal	personal	ADJ
ftr-331	777	3	experience	experience	NOUN
ftr-331	777	4	and	and	CCONJ
ftr-331	777	5	research	research	NOUN
ftr-331	777	6	for	for	ADP
ftr-331	777	7	this	this	DET
ftr-331	777	8	report	report	NOUN
ftr-331	777	9	suggest	suggest	VERB
ftr-331	777	10	,	,	PUNCT
ftr-331	777	11	however	however	ADV
ftr-331	777	12	,	,	PUNCT
ftr-331	777	13	that	that	SCONJ
ftr-331	777	14	the	the	DET
ftr-331	777	15	irs	irs	PROPN
ftr-331	777	16	may	may	AUX
ftr-331	777	17	require	require	VERB
ftr-331	777	18	specific	specific	ADJ
ftr-331	777	19	governance	governance	NOUN
ftr-331	777	20	practices	practice	NOUN
ftr-331	777	21	on	on	ADP
ftr-331	777	22	an	an	DET
ftr-331	777	23	ad	ad	NOUN
ftr-331	777	24	hoc	hoc	X
ftr-331	777	25	and	and	CCONJ
ftr-331	777	26	inconsistent	inconsistent	ADJ
ftr-331	777	27	basis.147	basis.147	NOUN
ftr-331	777	28	requesting	request	VERB
ftr-331	777	29	taxpayers	taxpayer	NOUN
ftr-331	777	30	themselves	themselves	PRON
ftr-331	777	31	.	.	PUNCT
ftr-331	778	1	144	144	NUM
ftr-331	778	2	.	.	PUNCT
ftr-331	779	1	in	in	ADP
ftr-331	779	2	comments	comment	NOUN
ftr-331	779	3	on	on	ADP
ftr-331	779	4	the	the	DET
ftr-331	779	5	joint	joint	ADJ
ftr-331	779	6	committee	committee	NOUN
ftr-331	779	7	's	's	PART
ftr-331	779	8	2000	2000	NUM
ftr-331	779	9	disclosure	disclosure	NOUN
ftr-331	779	10	study	study	NOUN
ftr-331	779	11	,	,	PUNCT
ftr-331	779	12	the	the	DET
ftr-331	779	13	independent	independent	ADJ
ftr-331	779	14	sector	sector	NOUN
ftr-331	779	15	"	"	PUNCT
ftr-331	779	16	strongly	strongly	ADV
ftr-331	779	17	oppose[d	oppose[d	PROPN
ftr-331	779	18	]	]	PUNCT
ftr-331	779	19	,	,	PUNCT
ftr-331	779	20	"	"	PUNCT
ftr-331	779	21	among	among	ADP
ftr-331	779	22	other	other	ADJ
ftr-331	779	23	jct	jct	ADJ
ftr-331	779	24	recommendations	recommendation	NOUN
ftr-331	779	25	,	,	PUNCT
ftr-331	779	26	those	those	PRON
ftr-331	779	27	that	that	PRON
ftr-331	779	28	would	would	AUX
ftr-331	779	29	require	require	VERB
ftr-331	779	30	the	the	DET
ftr-331	779	31	service	service	NOUN
ftr-331	779	32	to	to	PART
ftr-331	779	33	make	make	VERB
ftr-331	779	34	unredacted	unredacted	ADJ
ftr-331	779	35	disclosure	disclosure	NOUN
ftr-331	779	36	of	of	ADP
ftr-331	779	37	written	write	VERB
ftr-331	779	38	determinations	determination	NOUN
ftr-331	779	39	and	and	CCONJ
ftr-331	779	40	related	relate	VERB
ftr-331	779	41	file	file	NOUN
ftr-331	779	42	documents	document	NOUN
ftr-331	779	43	,	,	PUNCT
ftr-331	779	44	closing	closing	NOUN
ftr-331	779	45	agreements	agreement	NOUN
ftr-331	779	46	and	and	CCONJ
ftr-331	779	47	audit	audit	NOUN
ftr-331	779	48	results	result	NOUN
ftr-331	779	49	,	,	PUNCT
ftr-331	779	50	exemption	exemption	NOUN
ftr-331	779	51	applications	application	NOUN
ftr-331	779	52	at	at	ADP
ftr-331	779	53	the	the	DET
ftr-331	779	54	time	time	NOUN
ftr-331	779	55	of	of	ADP
ftr-331	779	56	filing	filing	NOUN
ftr-331	779	57	,	,	PUNCT
ftr-331	779	58	and	and	CCONJ
ftr-331	779	59	forms	form	VERB
ftr-331	779	60	990	990	NUM
ftr-331	779	61	-	-	PUNCT
ftr-331	779	62	t	t	NOUN
ftr-331	779	63	(	(	PUNCT
ftr-331	779	64	for	for	ADP
ftr-331	779	65	its	its	PRON
ftr-331	779	66	unrelated	unrelated	ADJ
ftr-331	779	67	business	business	NOUN
ftr-331	779	68	taxable	taxable	ADJ
ftr-331	779	69	income	income	NOUN
ftr-331	779	70	)	)	PUNCT
ftr-331	779	71	and	and	CCONJ
ftr-331	779	72	1120	1120	NUM
ftr-331	779	73	(	(	PUNCT
ftr-331	779	74	of	of	ADP
ftr-331	779	75	any	any	DET
ftr-331	779	76	affiliated	affiliated	ADJ
ftr-331	779	77	organizations	organization	NOUN
ftr-331	779	78	of	of	ADP
ftr-331	779	79	tax	tax	NOUN
ftr-331	779	80	-	-	PUNCT
ftr-331	779	81	exempt	exempt	ADJ
ftr-331	779	82	organizations	organization	NOUN
ftr-331	779	83	)	)	PUNCT
ftr-331	779	84	.	.	PUNCT
ftr-331	780	1	staff	staff	NOUN
ftr-331	780	2	of	of	ADP
ftr-331	780	3	s.	s.	PROPN
ftr-331	780	4	comm	comm	PROPN
ftr-331	780	5	.	.	PUNCT
ftr-331	781	1	on	on	ADP
ftr-331	781	2	ways	way	NOUN
ftr-331	781	3	and	and	CCONJ
ftr-331	781	4	means	mean	NOUN
ftr-331	781	5	,	,	PUNCT
ftr-331	781	6	106th	106th	ADJ
ftr-331	781	7	cong	cong	NOUN
ftr-331	781	8	.	.	PUNCT
ftr-331	782	1	,	,	PUNCT
ftr-331	782	2	comments	comment	NOUN
ftr-331	782	3	on	on	ADP
ftr-331	782	4	disclosure	disclosure	NOUN
ftr-331	782	5	study	study	NOUN
ftr-331	782	6	,	,	PUNCT
ftr-331	782	7	supra	supra	PROPN
ftr-331	782	8	note	note	PROPN
ftr-331	782	9	109	109	NUM
ftr-331	782	10	,	,	PUNCT
ftr-331	782	11	at	at	ADP
ftr-331	782	12	54	54	NUM
ftr-331	782	13	.	.	PUNCT
ftr-331	783	1	the	the	DET
ftr-331	783	2	independent	independent	ADJ
ftr-331	783	3	sector	sector	NOUN
ftr-331	783	4	supported	support	VERB
ftr-331	783	5	,	,	PUNCT
ftr-331	783	6	assuming	assume	VERB
ftr-331	783	7	technical	technical	ADJ
ftr-331	783	8	refinement	refinement	NOUN
ftr-331	783	9	,	,	PUNCT
ftr-331	783	10	giving	give	VERB
ftr-331	783	11	greater	great	ADJ
ftr-331	783	12	flexibility	flexibility	NOUN
ftr-331	783	13	for	for	ADP
ftr-331	783	14	irs	irs	PROPN
ftr-331	783	15	information	information	NOUN
ftr-331	783	16	sharing	share	VERB
ftr-331	783	17	with	with	ADP
ftr-331	783	18	state	state	NOUN
ftr-331	783	19	charity	charity	NOUN
ftr-331	783	20	regulators	regulator	NOUN
ftr-331	783	21	,	,	PUNCT
ftr-331	783	22	a	a	DET
ftr-331	783	23	proposal	proposal	NOUN
ftr-331	783	24	enacted	enact	VERB
ftr-331	783	25	in	in	ADP
ftr-331	783	26	the	the	DET
ftr-331	783	27	pension	pension	NOUN
ftr-331	783	28	protection	protection	NOUN
ftr-331	783	29	act	act	PROPN
ftr-331	783	30	,	,	PUNCT
ftr-331	783	31	as	as	SCONJ
ftr-331	783	32	described	describe	VERB
ftr-331	783	33	below	below	ADV
ftr-331	783	34	.	.	PUNCT
ftr-331	784	1	i	i	PRON
ftr-331	784	2	d.	d.	PROPN
ftr-331	784	3	at	at	ADP
ftr-331	784	4	56	56	NUM
ftr-331	784	5	.	.	PUNCT
ftr-331	784	6	145	145	NUM
ftr-331	784	7	.	.	PUNCT
ftr-331	785	1	i.r.s	i.r.s	PROPN
ftr-331	785	2	.	.	PUNCT
ftr-331	786	1	determination	determination	NOUN
ftr-331	786	2	letter	letter	NOUN
ftr-331	786	3	201052022	201052022	NUM
ftr-331	786	4	(	(	PUNCT
ftr-331	786	5	oct	oct	PROPN
ftr-331	786	6	.	.	PROPN
ftr-331	786	7	5	5	NUM
ftr-331	786	8	,	,	PUNCT
ftr-331	786	9	2010	2010	NUM
ftr-331	786	10	)	)	PUNCT
ftr-331	786	11	.	.	PUNCT
ftr-331	787	1	146	146	NUM
ftr-331	787	2	.	.	PUNCT
ftr-331	788	1	for	for	ADP
ftr-331	788	2	example	example	NOUN
ftr-331	788	3	,	,	PUNCT
ftr-331	788	4	see	see	VERB
ftr-331	788	5	i.r.s	i.r.s	NOUN
ftr-331	788	6	.	.	PUNCT
ftr-331	789	1	priv	priv	PROPN
ftr-331	789	2	.	.	PUNCT
ftr-331	790	1	ltr	ltr	PROPN
ftr-331	790	2	.	.	PUNCT
ftr-331	790	3	rul	rul	PROPN
ftr-331	790	4	.	.	PUNCT
ftr-331	790	5	2008	2008	NUM
ftr-331	790	6	-	-	SYM
ftr-331	790	7	27	27	NUM
ftr-331	790	8	-	-	NUM
ftr-331	790	9	041	041	NUM
ftr-331	790	10	(	(	PUNCT
ftr-331	790	11	apr	apr	NOUN
ftr-331	790	12	.	.	PROPN
ftr-331	790	13	10	10	NUM
ftr-331	790	14	,	,	PUNCT
ftr-331	790	15	2008	2008	NUM
ftr-331	790	16	)	)	PUNCT
ftr-331	790	17	,	,	PUNCT
ftr-331	790	18	denying	deny	VERB
ftr-331	790	19	recognition	recognition	NOUN
ftr-331	790	20	of	of	ADP
ftr-331	790	21	tax	tax	NOUN
ftr-331	790	22	-	-	PUNCT
ftr-331	790	23	exempt	exempt	ADJ
ftr-331	790	24	status	status	NOUN
ftr-331	790	25	under	under	ADP
ftr-331	790	26	section	section	NOUN
ftr-331	790	27	501(c)(3	501(c)(3	NUM
ftr-331	790	28	)	)	PUNCT
ftr-331	790	29	and	and	CCONJ
ftr-331	790	30	setting	set	VERB
ftr-331	790	31	forth	forth	ADP
ftr-331	790	32	"	"	PUNCT
ftr-331	790	33	12	12	NUM
ftr-331	790	34	specific	specific	ADJ
ftr-331	790	35	conditions	condition	NOUN
ftr-331	790	36	"	"	PUNCT
ftr-331	790	37	for	for	ADP
ftr-331	790	38	recognizing	recognize	VERB
ftr-331	790	39	an	an	DET
ftr-331	790	40	llc	llc	NOUN
ftr-331	790	41	under	under	ADP
ftr-331	790	42	the	the	DET
ftr-331	790	43	organizational	organizational	ADJ
ftr-331	790	44	test	test	NOUN
ftr-331	790	45	of	of	ADP
ftr-331	790	46	section	section	NOUN
ftr-331	790	47	501(c)(3	501(c)(3	NOUN
ftr-331	790	48	)	)	PUNCT
ftr-331	790	49	;	;	PUNCT
ftr-331	790	50	while	while	SCONJ
ftr-331	790	51	the	the	DET
ftr-331	790	52	letter	letter	NOUN
ftr-331	790	53	cited	cite	VERB
ftr-331	790	54	no	no	DET
ftr-331	790	55	authority	authority	NOUN
ftr-331	790	56	for	for	ADP
ftr-331	790	57	these	these	DET
ftr-331	790	58	conditions	condition	NOUN
ftr-331	790	59	,	,	PUNCT
ftr-331	790	60	they	they	PRON
ftr-331	790	61	appear	appear	VERB
ftr-331	790	62	in	in	ADP
ftr-331	790	63	richard	richard	PROPN
ftr-331	790	64	a.	a.	PROPN
ftr-331	790	65	mccray	mccray	PROPN
ftr-331	790	66	&	&	CCONJ
ftr-331	790	67	ward	ward	PROPN
ftr-331	790	68	l.	l.	PROPN
ftr-331	790	69	thomas	thomas	PROPN
ftr-331	790	70	,	,	PUNCT
ftr-331	790	71	limited	limited	ADJ
ftr-331	790	72	liability	liability	NOUN
ftr-331	790	73	companies	company	NOUN
ftr-331	790	74	as	as	SCONJ
ftr-331	790	75	exempt	exempt	ADJ
ftr-331	790	76	organizations	organization	NOUN
ftr-331	790	77	update	update	VERB
ftr-331	790	78	29	29	NUM
ftr-331	790	79	-	-	SYM
ftr-331	790	80	32	32	NUM
ftr-331	790	81	(	(	PUNCT
ftr-331	790	82	2001	2001	NUM
ftr-331	790	83	)	)	PUNCT
ftr-331	790	84	,	,	PUNCT
ftr-331	790	85	http://www.irs.gov/pub/irstege/eotopicb01.pdf	http://www.irs.gov/pub/irstege/eotopicb01.pdf	PROPN
ftr-331	790	86	.	.	PUNCT
ftr-331	791	1	147	147	NUM
ftr-331	791	2	.	.	PUNCT
ftr-331	792	1	act	act	PROPN
ftr-331	792	2	,	,	PUNCT
ftr-331	792	3	appropriate	appropriate	ADJ
ftr-331	792	4	role	role	NOUN
ftr-331	792	5	,	,	PUNCT
ftr-331	792	6	supra	supra	PROPN
ftr-331	792	7	note	note	NOUN
ftr-331	792	8	54	54	NUM
ftr-331	792	9	,	,	PUNCT
ftr-331	792	10	at	at	ADP
ftr-331	792	11	3	3	NUM
ftr-331	792	12	.	.	NOUN
ftr-331	792	13	2012	2012	NUM
ftr-331	792	14	]	]	PUNCT
ftr-331	792	15	221	221	NUM
ftr-331	792	16	florida	florida	PROPN
ftr-331	792	17	tax	tax	NOUN
ftr-331	792	18	review	review	NOUN
ftr-331	792	19	the	the	DET
ftr-331	792	20	report	report	NOUN
ftr-331	792	21	cites	cite	VERB
ftr-331	792	22	two	two	NUM
ftr-331	792	23	illustrations	illustration	NOUN
ftr-331	792	24	:	:	PUNCT
ftr-331	793	1	[	[	X
ftr-331	793	2	d]etermination	d]etermination	NOUN
ftr-331	793	3	specialists	specialist	NOUN
ftr-331	793	4	may	may	AUX
ftr-331	793	5	require	require	VERB
ftr-331	793	6	organizations	organization	NOUN
ftr-331	793	7	seeking	seek	VERB
ftr-331	793	8	exemption	exemption	NOUN
ftr-331	793	9	to	to	PART
ftr-331	793	10	have	have	VERB
ftr-331	793	11	independent	independent	ADJ
ftr-331	793	12	boards	board	NOUN
ftr-331	793	13	or	or	CCONJ
ftr-331	793	14	at	at	ADP
ftr-331	793	15	least	least	ADJ
ftr-331	793	16	some	some	PRON
ftr-331	793	17	independent	independent	ADJ
ftr-331	793	18	board	board	NOUN
ftr-331	793	19	members	member	NOUN
ftr-331	793	20	.	.	PUNCT
ftr-331	794	1	similarly	similarly	ADV
ftr-331	794	2	,	,	PUNCT
ftr-331	794	3	despite	despite	SCONJ
ftr-331	794	4	the	the	DET
ftr-331	794	5	fact	fact	NOUN
ftr-331	794	6	that	that	SCONJ
ftr-331	794	7	the	the	DET
ftr-331	794	8	form	form	NOUN
ftr-331	794	9	1023	1023	NUM
ftr-331	794	10	specifically	specifically	ADV
ftr-331	794	11	states	state	VERB
ftr-331	794	12	that	that	SCONJ
ftr-331	794	13	a	a	DET
ftr-331	794	14	conflict	conflict	NOUN
ftr-331	794	15	of	of	ADP
ftr-331	794	16	interest	interest	NOUN
ftr-331	794	17	policy	policy	NOUN
ftr-331	794	18	is	be	AUX
ftr-331	794	19	recommended	recommend	VERB
ftr-331	794	20	but	but	CCONJ
ftr-331	794	21	not	not	PART
ftr-331	794	22	required	require	VERB
ftr-331	794	23	,	,	PUNCT
ftr-331	794	24	our	our	PRON
ftr-331	794	25	experience	experience	NOUN
ftr-331	794	26	and	and	CCONJ
ftr-331	794	27	interviews	interview	NOUN
ftr-331	794	28	suggest	suggest	VERB
ftr-331	794	29	that	that	SCONJ
ftr-331	794	30	determination	determination	NOUN
ftr-331	794	31	specialists	specialist	NOUN
ftr-331	794	32	often	often	ADV
ftr-331	794	33	require	require	VERB
ftr-331	794	34	adoption	adoption	NOUN
ftr-331	794	35	of	of	ADP
ftr-331	794	36	such	such	DET
ftr-331	794	37	a	a	DET
ftr-331	794	38	policy	policy	NOUN
ftr-331	794	39	,	,	PUNCT
ftr-331	794	40	and	and	CCONJ
ftr-331	794	41	occasionally	occasionally	ADV
ftr-331	794	42	require	require	VERB
ftr-331	794	43	adoption	adoption	NOUN
ftr-331	794	44	of	of	ADP
ftr-331	794	45	the	the	DET
ftr-331	794	46	sample	sample	NOUN
ftr-331	794	47	form	form	NOUN
ftr-331	794	48	of	of	ADP
ftr-331	794	49	policy	policy	NOUN
ftr-331	794	50	included	include	VERB
ftr-331	794	51	with	with	ADP
ftr-331	794	52	the	the	DET
ftr-331	794	53	form	form	NOUN
ftr-331	794	54	1023	1023	NUM
ftr-331	794	55	instructions	instruction	NOUN
ftr-331	794	56	.	.	PUNCT
ftr-331	795	1	14	14	NUM
ftr-331	795	2	8	8	NUM
ftr-331	795	3	notably	notably	ADV
ftr-331	795	4	,	,	PUNCT
ftr-331	795	5	as	as	ADP
ftr-331	795	6	the	the	DET
ftr-331	795	7	2008	2008	NUM
ftr-331	795	8	act	act	NOUN
ftr-331	795	9	report	report	NOUN
ftr-331	795	10	,	,	PUNCT
ftr-331	795	11	adds	add	VERB
ftr-331	795	12	:	:	PUNCT
ftr-331	795	13	"	"	PUNCT
ftr-331	795	14	there	there	PRON
ftr-331	795	15	typically	typically	ADV
ftr-331	795	16	is	be	AUX
ftr-331	795	17	no	no	DET
ftr-331	795	18	public	public	ADJ
ftr-331	795	19	record	record	NOUN
ftr-331	795	20	where	where	SCONJ
ftr-331	795	21	taxpayers	taxpayer	NOUN
ftr-331	795	22	agree	agree	VERB
ftr-331	795	23	to	to	PART
ftr-331	795	24	make	make	VERB
ftr-331	795	25	the	the	DET
ftr-331	795	26	changes	change	NOUN
ftr-331	795	27	required	require	VERB
ftr-331	795	28	,	,	PUNCT
ftr-331	795	29	strongly	strongly	ADV
ftr-331	795	30	urged	urge	VERB
ftr-331	795	31	,	,	PUNCT
ftr-331	795	32	or	or	CCONJ
ftr-331	795	33	recommended	recommend	VERB
ftr-331	795	34	by	by	ADP
ftr-331	795	35	the	the	DET
ftr-331	795	36	irs	irs	PROPN
ftr-331	795	37	in	in	ADP
ftr-331	795	38	the	the	DET
ftr-331	795	39	determination	determination	NOUN
ftr-331	795	40	process	process	NOUN
ftr-331	795	41	and	and	CCONJ
ftr-331	795	42	receive	receive	VERB
ftr-331	795	43	an	an	DET
ftr-331	795	44	exemption	exemption	NOUN
ftr-331	795	45	;	;	PUNCT
ftr-331	795	46	or	or	CCONJ
ftr-331	795	47	where	where	SCONJ
ftr-331	795	48	an	an	DET
ftr-331	795	49	application	application	NOUN
ftr-331	795	50	is	be	AUX
ftr-331	795	51	withdrawn	withdraw	VERB
ftr-331	795	52	.	.	PUNCT
ftr-331	796	1	"l	"l	DET
ftr-331	796	2	the	the	DET
ftr-331	796	3	2008	2008	NUM
ftr-331	796	4	act	act	NOUN
ftr-331	796	5	report	report	NOUN
ftr-331	796	6	concludes	conclude	VERB
ftr-331	796	7	that	that	SCONJ
ftr-331	796	8	while	while	SCONJ
ftr-331	796	9	we	we	PRON
ftr-331	796	10	have	have	VERB
ftr-331	796	11	only	only	ADV
ftr-331	796	12	anecdotal	anecdotal	ADJ
ftr-331	796	13	evidence	evidence	NOUN
ftr-331	796	14	regarding	regard	VERB
ftr-331	796	15	governance	governance	NOUN
ftr-331	796	16	issues	issue	NOUN
ftr-331	796	17	in	in	ADP
ftr-331	796	18	the	the	DET
ftr-331	796	19	determination	determination	NOUN
ftr-331	796	20	process	process	NOUN
ftr-331	796	21	.	.	PUNCT
ftr-331	796	22	.	.	PUNCT
ftr-331	797	1	.	.	PUNCT
ftr-331	798	1	[	[	X
ftr-331	798	2	t]he	t]he	ADV
ftr-331	798	3	'	'	PUNCT
ftr-331	798	4	when	when	SCONJ
ftr-331	798	5	'	'	PUNCT
ftr-331	798	6	and	and	CCONJ
ftr-331	798	7	'	'	PUNCT
ftr-331	798	8	what	what	PRON
ftr-331	798	9	'	'	PUNCT
ftr-331	798	10	.	.	PUNCT
ftr-331	798	11	.	.	PUNCT
ftr-331	798	12	.	.	PUNCT
ftr-331	799	1	[	[	X
ftr-331	799	2	seem	seem	NOUN
ftr-331	799	3	]	]	X
ftr-331	799	4	unclear	unclear	ADJ
ftr-331	799	5	and	and	CCONJ
ftr-331	799	6	not	not	PART
ftr-331	799	7	uniformly	uniformly	ADV
ftr-331	799	8	applied	apply	VERB
ftr-331	799	9	.	.	PUNCT
ftr-331	800	1	we	we	PRON
ftr-331	800	2	are	be	AUX
ftr-331	800	3	concerned	concerned	ADJ
ftr-331	800	4	about	about	ADP
ftr-331	800	5	the	the	DET
ftr-331	800	6	irs	irs	PROPN
ftr-331	800	7	having	have	VERB
ftr-331	800	8	this	this	DET
ftr-331	800	9	level	level	NOUN
ftr-331	800	10	of	of	ADP
ftr-331	800	11	discretion	discretion	NOUN
ftr-331	800	12	in	in	ADP
ftr-331	800	13	cajoling	cajole	VERB
ftr-331	800	14	or	or	CCONJ
ftr-331	800	15	requiring	require	VERB
ftr-331	800	16	specific	specific	ADJ
ftr-331	800	17	governance	governance	NOUN
ftr-331	800	18	process	process	NOUN
ftr-331	800	19	,	,	PUNCT
ftr-331	800	20	particularly	particularly	ADV
ftr-331	800	21	in	in	ADP
ftr-331	800	22	the	the	DET
ftr-331	800	23	determination	determination	NOUN
ftr-331	800	24	phase	phase	NOUN
ftr-331	800	25	,	,	PUNCT
ftr-331	800	26	where	where	SCONJ
ftr-331	800	27	there	there	PRON
ftr-331	800	28	usually	usually	ADV
ftr-331	800	29	is	be	AUX
ftr-331	800	30	no	no	DET
ftr-331	800	31	track	track	NOUN
ftr-331	800	32	record	record	NOUN
ftr-331	800	33	evidencing	evidencing	NOUN
ftr-331	800	34	operational	operational	ADJ
ftr-331	800	35	failures.150	failures.150	ADV
ftr-331	800	36	now	now	ADV
ftr-331	800	37	,	,	PUNCT
ftr-331	800	38	six	six	NUM
ftr-331	800	39	years	year	NOUN
ftr-331	800	40	on	on	ADP
ftr-331	800	41	,	,	PUNCT
ftr-331	800	42	the	the	DET
ftr-331	800	43	irs	irs	PROPN
ftr-331	800	44	should	should	AUX
ftr-331	800	45	use	use	VERB
ftr-331	800	46	this	this	DET
ftr-331	800	47	substantial	substantial	ADJ
ftr-331	800	48	database	database	NOUN
ftr-331	800	49	of	of	ADP
ftr-331	800	50	published	publish	VERB
ftr-331	800	51	denial	denial	NOUN
ftr-331	800	52	and	and	CCONJ
ftr-331	800	53	revocation	revocation	NOUN
ftr-331	800	54	letters	letter	NOUN
ftr-331	800	55	to	to	PART
ftr-331	800	56	develop	develop	VERB
ftr-331	800	57	formal	formal	ADJ
ftr-331	800	58	guidance	guidance	NOUN
ftr-331	800	59	.	.	PUNCT
ftr-331	801	1	as	as	ADP
ftr-331	801	2	with	with	ADP
ftr-331	801	3	the	the	DET
ftr-331	801	4	revenue	revenue	NOUN
ftr-331	801	5	ruling	ruling	NOUN
ftr-331	801	6	on	on	ADP
ftr-331	801	7	housing	housing	NOUN
ftr-331	801	8	down	down	ADP
ftr-331	801	9	-	-	PUNCT
ftr-331	801	10	payment	payment	NOUN
ftr-331	801	11	assistance	assistance	NOUN
ftr-331	801	12	organizations	organization	NOUN
ftr-331	801	13	,	,	PUNCT
ftr-331	801	14	"	"	PUNCT
ftr-331	801	15	'	'	PUNCT
ftr-331	801	16	and	and	CCONJ
ftr-331	801	17	in	in	ADP
ftr-331	801	18	light	light	NOUN
ftr-331	801	19	of	of	ADP
ftr-331	801	20	congressional	congressional	ADJ
ftr-331	801	21	endorsement	endorsement	NOUN
ftr-331	801	22	of	of	ADP
ftr-331	801	23	the	the	DET
ftr-331	801	24	irs	irs	PROPN
ftr-331	801	25	's	's	PART
ftr-331	801	26	position	position	NOUN
ftr-331	801	27	on	on	ADP
ftr-331	801	28	credit	credit	NOUN
ftr-331	801	29	-	-	PUNCT
ftr-331	801	30	counseling	counseling	NOUN
ftr-331	801	31	agencies	agency	NOUN
ftr-331	801	32	,	,	PUNCT
ftr-331	801	33	152	152	NUM
ftr-331	801	34	the	the	DET
ftr-331	801	35	sector	sector	NOUN
ftr-331	801	36	is	be	AUX
ftr-331	801	37	entitled	entitle	VERB
ftr-331	801	38	to	to	ADP
ftr-331	801	39	revenue	revenue	NOUN
ftr-331	801	40	rulings	ruling	NOUN
ftr-331	801	41	or	or	CCONJ
ftr-331	801	42	even	even	ADV
ftr-331	801	43	regulations	regulation	NOUN
ftr-331	801	44	setting	set	VERB
ftr-331	801	45	forth	forth	ADP
ftr-331	801	46	the	the	DET
ftr-331	801	47	agency	agency	NOUN
ftr-331	801	48	's	's	PART
ftr-331	801	49	positions	position	NOUN
ftr-331	801	50	on	on	ADP
ftr-331	801	51	organizational	organizational	ADJ
ftr-331	801	52	and	and	CCONJ
ftr-331	801	53	operational	operational	ADJ
ftr-331	801	54	issues	issue	NOUN
ftr-331	801	55	,	,	PUNCT
ftr-331	801	56	including	include	VERB
ftr-331	801	57	nonprofit	nonprofit	ADJ
ftr-331	801	58	governance	governance	NOUN
ftr-331	801	59	,	,	PUNCT
ftr-331	801	60	that	that	PRON
ftr-331	801	61	jeopardize	jeopardize	VERB
ftr-331	801	62	exempt	exempt	ADJ
ftr-331	801	63	status	status	NOUN
ftr-331	801	64	.	.	PUNCT
ftr-331	802	1	an	an	DET
ftr-331	802	2	excellent	excellent	ADJ
ftr-331	802	3	place	place	NOUN
ftr-331	802	4	to	to	PART
ftr-331	802	5	start	start	VERB
ftr-331	802	6	would	would	AUX
ftr-331	802	7	be	be	AUX
ftr-331	802	8	to	to	PART
ftr-331	802	9	adopt	adopt	VERB
ftr-331	802	10	the	the	DET
ftr-331	802	11	approach	approach	NOUN
ftr-331	802	12	of	of	ADP
ftr-331	802	13	benjamin	benjamin	PROPN
ftr-331	802	14	leff	leff	PROPN
ftr-331	802	15	,	,	PUNCT
ftr-331	802	16	who	who	PRON
ftr-331	802	17	found	find	VERB
ftr-331	802	18	that	that	SCONJ
ftr-331	802	19	the	the	DET
ftr-331	802	20	irs	irs	PROPN
ftr-331	802	21	actually	actually	ADV
ftr-331	802	22	and	and	CCONJ
ftr-331	802	23	appropriately	appropriately	ADV
ftr-331	802	24	follows	follow	VERB
ftr-331	802	25	a	a	DET
ftr-331	802	26	"	"	PUNCT
ftr-331	802	27	middle	middle	ADJ
ftr-331	802	28	way	way	NOUN
ftr-331	802	29	"	"	PUNCT
ftr-331	802	30	of	of	ADP
ftr-331	802	31	requiring	require	VERB
ftr-331	802	32	the	the	DET
ftr-331	802	33	addition	addition	NOUN
ftr-331	802	34	of	of	ADP
ftr-331	802	35	independent	independent	ADJ
ftr-331	802	36	board	board	NOUN
ftr-331	802	37	members	member	NOUN
ftr-331	802	38	only	only	ADV
ftr-331	802	39	in	in	ADP
ftr-331	802	40	specific	specific	ADJ
ftr-331	802	41	narrow	narrow	ADJ
ftr-331	802	42	circumstances	circumstance	NOUN
ftr-331	802	43	when	when	SCONJ
ftr-331	802	44	the	the	DET
ftr-331	802	45	organization	organization	NOUN
ftr-331	802	46	"	"	PUNCT
ftr-331	802	47	has	have	VERB
ftr-331	802	48	the	the	DET
ftr-331	802	49	potential	potential	NOUN
ftr-331	802	50	to	to	PART
ftr-331	802	51	advance	advance	VERB
ftr-331	802	52	a	a	DET
ftr-331	802	53	148	148	NUM
ftr-331	802	54	.	.	PUNCT
ftr-331	803	1	i	i	PRON
ftr-331	803	2	d.	d.	PROPN
ftr-331	803	3	149	149	NUM
ftr-331	803	4	.	.	PUNCT
ftr-331	804	1	i	i	PRON
ftr-331	804	2	d.	d.	PROPN
ftr-331	804	3	at	at	ADP
ftr-331	804	4	33	33	NUM
ftr-331	804	5	.	.	PUNCT
ftr-331	804	6	150	150	NUM
ftr-331	804	7	.	.	PUNCT
ftr-331	805	1	i	i	PRON
ftr-331	805	2	d.	d.	PROPN
ftr-331	805	3	at	at	ADP
ftr-331	805	4	35	35	NUM
ftr-331	805	5	.	.	PUNCT
ftr-331	805	6	151	151	NUM
ftr-331	805	7	.	.	PUNCT
ftr-331	805	8	rev	rev	PROPN
ftr-331	805	9	.	.	PROPN
ftr-331	805	10	rul	rul	PROPN
ftr-331	805	11	.	.	PUNCT
ftr-331	806	1	2006	2006	NUM
ftr-331	806	2	-	-	SYM
ftr-331	806	3	27	27	NUM
ftr-331	806	4	,	,	PUNCT
ftr-331	806	5	2006	2006	NUM
ftr-331	806	6	-	-	SYM
ftr-331	806	7	1	1	NUM
ftr-331	806	8	c.b	c.b	PROPN
ftr-331	806	9	.	.	PROPN
ftr-331	806	10	915	915	NUM
ftr-331	806	11	.	.	X
ftr-331	806	12	152	152	NUM
ftr-331	806	13	.	.	PUNCT
ftr-331	806	14	i.r.c	i.r.c	NOUN
ftr-331	806	15	.	.	PUNCT
ftr-331	807	1	§	§	PROPN
ftr-331	807	2	501(q	501(q	PROPN
ftr-331	807	3	)	)	PUNCT
ftr-331	807	4	(	(	PUNCT
ftr-331	807	5	added	add	VERB
ftr-331	807	6	by	by	ADP
ftr-331	807	7	the	the	DET
ftr-331	807	8	pension	pension	NOUN
ftr-331	807	9	protection	protection	NOUN
ftr-331	807	10	act	act	NOUN
ftr-331	807	11	of	of	ADP
ftr-331	807	12	2006	2006	NUM
ftr-331	807	13	pub	pub	NOUN
ftr-331	807	14	.	.	PUNCT
ftr-331	808	1	l.	l.	PROPN
ftr-331	808	2	no	no	INTJ
ftr-331	808	3	.	.	PROPN
ftr-331	809	1	109	109	NUM
ftr-331	809	2	-	-	SYM
ftr-331	809	3	280	280	NUM
ftr-331	809	4	,	,	PUNCT
ftr-331	809	5	120	120	NUM
ftr-331	809	6	stat	stat	NOUN
ftr-331	809	7	.	.	PUNCT
ftr-331	810	1	780	780	NUM
ftr-331	810	2	(	(	PUNCT
ftr-331	810	3	2006	2006	NUM
ftr-331	810	4	)	)	PUNCT
ftr-331	810	5	)	)	PUNCT
ftr-331	810	6	.	.	PUNCT
ftr-331	811	1	[	[	X
ftr-331	811	2	vol	vol	NOUN
ftr-331	811	3	.	.	PUNCT
ftr-331	812	1	12:4222	12:4222	NUM
ftr-331	812	2	charity	charity	NOUN
ftr-331	812	3	governance	governance	NOUN
ftr-331	812	4	substantial	substantial	ADJ
ftr-331	812	5	private	private	ADJ
ftr-331	812	6	purpose	purpose	NOUN
ftr-331	812	7	.	.	PUNCT
ftr-331	812	8	"l53	"l53	PUNCT
ftr-331	813	1	such	such	ADJ
ftr-331	813	2	guidance	guidance	NOUN
ftr-331	813	3	would	would	AUX
ftr-331	813	4	also	also	ADV
ftr-331	813	5	allow	allow	VERB
ftr-331	813	6	the	the	DET
ftr-331	813	7	irs	irs	PROPN
ftr-331	813	8	to	to	PART
ftr-331	813	9	provide	provide	VERB
ftr-331	813	10	examples	example	NOUN
ftr-331	813	11	that	that	PRON
ftr-331	813	12	show	show	VERB
ftr-331	813	13	specific	specific	ADJ
ftr-331	813	14	or	or	CCONJ
ftr-331	813	15	relative	relative	ADJ
ftr-331	813	16	dollar	dollar	NOUN
ftr-331	813	17	amounts	amount	NOUN
ftr-331	813	18	and	and	CCONJ
ftr-331	813	19	other	other	ADJ
ftr-331	813	20	facts	fact	NOUN
ftr-331	813	21	masked	mask	VERB
ftr-331	813	22	by	by	ADP
ftr-331	813	23	the	the	DET
ftr-331	813	24	redaction	redaction	NOUN
ftr-331	813	25	process	process	NOUN
ftr-331	813	26	.	.	PUNCT
ftr-331	814	1	3	3	X
ftr-331	814	2	.	.	X
ftr-331	814	3	information	information	NOUN
ftr-331	814	4	sharing	sharing	NOUN
ftr-331	814	5	:	:	PUNCT
ftr-331	814	6	disclosure	disclosure	NOUN
ftr-331	814	7	from	from	ADP
ftr-331	814	8	irs	irs	PROPN
ftr-331	814	9	to	to	ADP
ftr-331	814	10	state	state	NOUN
ftr-331	814	11	attorneys	attorney	NOUN
ftr-331	814	12	general	general	ADJ
ftr-331	814	13	amendments	amendment	NOUN
ftr-331	814	14	to	to	PART
ftr-331	814	15	code	code	NOUN
ftr-331	814	16	section	section	NOUN
ftr-331	814	17	6104	6104	NUM
ftr-331	814	18	in	in	ADP
ftr-331	814	19	the	the	DET
ftr-331	814	20	pension	pension	NOUN
ftr-331	814	21	protection	protection	NOUN
ftr-331	814	22	act	act	NOUN
ftr-331	814	23	of	of	ADP
ftr-331	814	24	2006	2006	NUM
ftr-331	814	25	(	(	PUNCT
ftr-331	814	26	ppa	ppa	PROPN
ftr-331	814	27	)	)	PUNCT
ftr-331	814	28	broadened	broaden	VERB
ftr-331	814	29	the	the	DET
ftr-331	814	30	irs	irs	PROPN
ftr-331	814	31	's	's	PART
ftr-331	814	32	authority	authority	NOUN
ftr-331	814	33	to	to	PART
ftr-331	814	34	provide	provide	VERB
ftr-331	814	35	certain	certain	ADJ
ftr-331	814	36	information	information	NOUN
ftr-331	814	37	to	to	ADP
ftr-331	814	38	state	state	NOUN
ftr-331	814	39	charity	charity	NOUN
ftr-331	814	40	regulators	regulator	NOUN
ftr-331	814	41	,	,	PUNCT
ftr-331	814	42	especially	especially	ADV
ftr-331	814	43	regarding	regard	VERB
ftr-331	814	44	exemption	exemption	NOUN
ftr-331	814	45	applications	application	NOUN
ftr-331	814	46	and	and	CCONJ
ftr-331	814	47	denials	denial	NOUN
ftr-331	814	48	.	.	PUNCT
ftr-331	815	1	154	154	NUM
ftr-331	815	2	the	the	DET
ftr-331	815	3	ppa	ppa	PROPN
ftr-331	815	4	extends	extend	VERB
ftr-331	815	5	to	to	ADP
ftr-331	815	6	those	those	DET
ftr-331	815	7	state	state	NOUN
ftr-331	815	8	charity	charity	NOUN
ftr-331	815	9	officials	official	NOUN
ftr-331	815	10	the	the	DET
ftr-331	815	11	section	section	NOUN
ftr-331	815	12	6103(a	6103(a	NUM
ftr-331	815	13	)	)	PUNCT
ftr-331	815	14	obligation	obligation	NOUN
ftr-331	815	15	to	to	PART
ftr-331	815	16	protect	protect	VERB
ftr-331	815	17	the	the	DET
ftr-331	815	18	confidentiality	confidentiality	NOUN
ftr-331	815	19	of	of	ADP
ftr-331	815	20	the	the	DET
ftr-331	815	21	taxpayer	taxpayer	NOUN
ftr-331	815	22	information	information	NOUN
ftr-331	815	23	it	it	PRON
ftr-331	815	24	receives	receive	VERB
ftr-331	815	25	.	.	PUNCT
ftr-331	816	1	in	in	ADP
ftr-331	816	2	march	march	PROPN
ftr-331	816	3	2011	2011	NUM
ftr-331	816	4	,	,	PUNCT
ftr-331	816	5	the	the	DET
ftr-331	816	6	irs	irs	PROPN
ftr-331	816	7	proposed	propose	VERB
ftr-331	816	8	regulations	regulation	NOUN
ftr-331	816	9	under	under	ADP
ftr-331	816	10	amended	amend	VERB
ftr-331	816	11	section	section	NOUN
ftr-331	816	12	6104(c).156	6104(c).156	NOUN
ftr-331	816	13	the	the	DET
ftr-331	816	14	preamble	preamble	NOUN
ftr-331	816	15	emphasizes	emphasize	VERB
ftr-331	816	16	:	:	PUNCT
ftr-331	816	17	"	"	PUNCT
ftr-331	816	18	all	all	DET
ftr-331	816	19	disclosures	disclosure	NOUN
ftr-331	816	20	authorized	authorize	VERB
ftr-331	816	21	under	under	ADP
ftr-331	816	22	section	section	NOUN
ftr-331	816	23	6104(c	6104(c	NOUN
ftr-331	816	24	)	)	PUNCT
ftr-331	816	25	may	may	AUX
ftr-331	816	26	be	be	AUX
ftr-331	816	27	made	make	VERB
ftr-331	816	28	only	only	ADV
ftr-331	816	29	if	if	SCONJ
ftr-331	816	30	the	the	DET
ftr-331	816	31	state	state	NOUN
ftr-331	816	32	receiving	receive	VERB
ftr-331	816	33	the	the	DET
ftr-331	816	34	153	153	NUM
ftr-331	816	35	.	.	PUNCT
ftr-331	817	1	benjamin	benjamin	PROPN
ftr-331	817	2	moses	moses	PROPN
ftr-331	817	3	leff	leff	PROPN
ftr-331	817	4	,	,	PUNCT
ftr-331	817	5	federal	federal	ADJ
ftr-331	817	6	regulation	regulation	NOUN
ftr-331	817	7	of	of	ADP
ftr-331	817	8	nonprofit	nonprofit	ADJ
ftr-331	817	9	board	board	NOUN
ftr-331	817	10	independence	independence	NOUN
ftr-331	817	11	:	:	PUNCT
ftr-331	817	12	focus	focus	VERB
ftr-331	817	13	on	on	ADP
ftr-331	817	14	independent	independent	ADJ
ftr-331	817	15	stakeholders	stakeholder	NOUN
ftr-331	817	16	as	as	ADP
ftr-331	817	17	a	a	DET
ftr-331	817	18	"	"	PUNCT
ftr-331	817	19	middle	middle	ADJ
ftr-331	817	20	way	way	NOUN
ftr-331	817	21	,	,	PUNCT
ftr-331	817	22	"	"	PUNCT
ftr-331	817	23	99	99	NUM
ftr-331	817	24	ky	ky	PROPN
ftr-331	817	25	.	.	PUNCT
ftr-331	818	1	l.	l.	PROPN
ftr-331	818	2	j.	j.	PROPN
ftr-331	818	3	731	731	PROPN
ftr-331	818	4	,	,	PUNCT
ftr-331	818	5	780	780	NUM
ftr-331	818	6	(	(	PUNCT
ftr-331	818	7	2011	2011	NUM
ftr-331	818	8	)	)	PUNCT
ftr-331	819	1	[	[	X
ftr-331	819	2	hereinafter	hereinafter	NOUN
ftr-331	819	3	leff	leff	PROPN
ftr-331	819	4	,	,	PUNCT
ftr-331	819	5	federal	federal	ADJ
ftr-331	819	6	regulations	regulation	NOUN
ftr-331	819	7	]	]	PUNCT
ftr-331	819	8	.	.	PUNCT
ftr-331	820	1	specifically	specifically	ADV
ftr-331	820	2	,	,	PUNCT
ftr-331	820	3	the	the	DET
ftr-331	820	4	irs	irs	PROPN
ftr-331	820	5	has	have	AUX
ftr-331	820	6	been	be	AUX
ftr-331	820	7	asking	ask	VERB
ftr-331	820	8	for	for	ADP
ftr-331	820	9	independent	independent	ADJ
ftr-331	820	10	board	board	NOUN
ftr-331	820	11	members	member	NOUN
ftr-331	820	12	for	for	ADP
ftr-331	820	13	charities	charity	NOUN
ftr-331	820	14	(	(	PUNCT
ftr-331	820	15	other	other	ADJ
ftr-331	820	16	than	than	ADP
ftr-331	820	17	private	private	ADJ
ftr-331	820	18	foundations	foundation	NOUN
ftr-331	820	19	,	,	PUNCT
ftr-331	820	20	which	which	PRON
ftr-331	820	21	are	be	AUX
ftr-331	820	22	subject	subject	ADJ
ftr-331	820	23	to	to	ADP
ftr-331	820	24	other	other	ADJ
ftr-331	820	25	rules	rule	NOUN
ftr-331	820	26	)	)	PUNCT
ftr-331	820	27	"	"	PUNCT
ftr-331	820	28	(	(	PUNCT
ftr-331	820	29	i	i	NOUN
ftr-331	820	30	)	)	PUNCT
ftr-331	820	31	whose	whose	DET
ftr-331	820	32	governing	govern	VERB
ftr-331	820	33	boards	board	NOUN
ftr-331	820	34	are	be	AUX
ftr-331	820	35	dominated	dominate	VERB
ftr-331	820	36	by	by	ADP
ftr-331	820	37	their	their	PRON
ftr-331	820	38	founders	founder	NOUN
ftr-331	820	39	,	,	PUNCT
ftr-331	820	40	and	and	CCONJ
ftr-331	820	41	(	(	PUNCT
ftr-331	820	42	ii	ii	NOUN
ftr-331	820	43	)	)	PUNCT
ftr-331	820	44	who	who	PRON
ftr-331	820	45	intend	intend	VERB
ftr-331	820	46	to	to	PART
ftr-331	820	47	engage	engage	VERB
ftr-331	820	48	in	in	ADP
ftr-331	820	49	ongoing	ongoing	ADJ
ftr-331	820	50	financial	financial	ADJ
ftr-331	820	51	transactions	transaction	NOUN
ftr-331	820	52	with	with	ADP
ftr-331	820	53	those	those	DET
ftr-331	820	54	founders	founder	NOUN
ftr-331	820	55	/	/	SYM
ftr-331	820	56	directors	director	NOUN
ftr-331	820	57	;	;	PUNCT
ftr-331	820	58	"	"	PUNCT
ftr-331	820	59	and	and	CCONJ
ftr-331	820	60	(	(	PUNCT
ftr-331	820	61	iii	iii	NOUN
ftr-331	820	62	)	)	PUNCT
ftr-331	820	63	"	"	PUNCT
ftr-331	820	64	when	when	SCONJ
ftr-331	820	65	other	other	ADJ
ftr-331	820	66	independent	independent	ADJ
ftr-331	820	67	stakeholders	stakeholder	NOUN
ftr-331	820	68	are	be	AUX
ftr-331	820	69	absent	absent	ADJ
ftr-331	820	70	.	.	PUNCT
ftr-331	820	71	"	"	PUNCT
ftr-331	821	1	i	i	PRON
ftr-331	821	2	d.	d.	PROPN
ftr-331	821	3	professor	professor	PROPN
ftr-331	821	4	leff	leff	PROPN
ftr-331	821	5	concludes	conclude	VERB
ftr-331	821	6	that	that	SCONJ
ftr-331	821	7	congress	congress	PROPN
ftr-331	821	8	could	could	AUX
ftr-331	821	9	grant	grant	VERB
ftr-331	821	10	the	the	DET
ftr-331	821	11	irs	irs	PROPN
ftr-331	821	12	the	the	DET
ftr-331	821	13	authority	authority	NOUN
ftr-331	821	14	to	to	PART
ftr-331	821	15	impose	impose	VERB
ftr-331	821	16	this	this	DET
ftr-331	821	17	requirement	requirement	NOUN
ftr-331	821	18	as	as	ADP
ftr-331	821	19	a	a	DET
ftr-331	821	20	condition	condition	NOUN
ftr-331	821	21	of	of	ADP
ftr-331	821	22	section	section	NOUN
ftr-331	821	23	501(c)(3	501(c)(3	NOUN
ftr-331	821	24	)	)	PUNCT
ftr-331	821	25	status	status	NOUN
ftr-331	821	26	.	.	PUNCT
ftr-331	822	1	i	i	PRON
ftr-331	822	2	d.	d.	PROPN
ftr-331	822	3	at	at	ADP
ftr-331	822	4	781	781	NUM
ftr-331	822	5	.	.	PUNCT
ftr-331	822	6	154	154	NUM
ftr-331	822	7	.	.	PUNCT
ftr-331	823	1	pension	pension	NOUN
ftr-331	823	2	protection	protection	PROPN
ftr-331	823	3	act	act	NOUN
ftr-331	823	4	of	of	ADP
ftr-331	823	5	2006	2006	NUM
ftr-331	823	6	,	,	PUNCT
ftr-331	823	7	pub	pub	NOUN
ftr-331	823	8	.	.	PUNCT
ftr-331	824	1	l.	l.	PROPN
ftr-331	824	2	no	no	INTJ
ftr-331	824	3	.	.	PROPN
ftr-331	825	1	109	109	NUM
ftr-331	825	2	-	-	SYM
ftr-331	825	3	280	280	NUM
ftr-331	825	4	,	,	PUNCT
ftr-331	825	5	§	§	PROPN
ftr-331	825	6	1224	1224	NUM
ftr-331	825	7	,	,	PUNCT
ftr-331	825	8	120	120	NUM
ftr-331	825	9	stat	stat	NOUN
ftr-331	825	10	.	.	PUNCT
ftr-331	826	1	780	780	NUM
ftr-331	826	2	,	,	PUNCT
ftr-331	826	3	1091	1091	NUM
ftr-331	826	4	-	-	SYM
ftr-331	826	5	93	93	NUM
ftr-331	826	6	(	(	PUNCT
ftr-331	826	7	2006	2006	NUM
ftr-331	826	8	)	)	PUNCT
ftr-331	826	9	.	.	PUNCT
ftr-331	827	1	see	see	AUX
ftr-331	827	2	also	also	ADV
ftr-331	827	3	rev	rev	VERB
ftr-331	827	4	.	.	PROPN
ftr-331	827	5	proc	proc	PROPN
ftr-331	827	6	.	.	PUNCT
ftr-331	828	1	2011	2011	NUM
ftr-331	828	2	-	-	SYM
ftr-331	828	3	9	9	NUM
ftr-331	828	4	,	,	PUNCT
ftr-331	828	5	2011	2011	NUM
ftr-331	828	6	-	-	SYM
ftr-331	828	7	2	2	NUM
ftr-331	828	8	i.r.b	i.r.b	NOUN
ftr-331	828	9	.	.	PUNCT
ftr-331	829	1	283	283	NUM
ftr-331	829	2	(	(	PUNCT
ftr-331	829	3	emphasis	emphasis	NOUN
ftr-331	829	4	added	add	VERB
ftr-331	829	5	)	)	PUNCT
ftr-331	829	6	(	(	PUNCT
ftr-331	829	7	citations	citation	NOUN
ftr-331	829	8	omitted	omit	VERB
ftr-331	829	9	)	)	PUNCT
ftr-331	829	10	(	(	PUNCT
ftr-331	829	11	"	"	PUNCT
ftr-331	829	12	the	the	DET
ftr-331	829	13	service	service	NOUN
ftr-331	829	14	may	may	AUX
ftr-331	829	15	notify	notify	VERB
ftr-331	829	16	the	the	DET
ftr-331	829	17	appropriate	appropriate	ADJ
ftr-331	829	18	state	state	NOUN
ftr-331	829	19	officials	official	NOUN
ftr-331	829	20	of	of	ADP
ftr-331	829	21	a	a	DET
ftr-331	829	22	refusal	refusal	NOUN
ftr-331	829	23	to	to	PART
ftr-331	829	24	recognize	recognize	VERB
ftr-331	829	25	an	an	DET
ftr-331	829	26	organization	organization	NOUN
ftr-331	829	27	as	as	ADP
ftr-331	829	28	tax	tax	NOUN
ftr-331	829	29	-	-	PUNCT
ftr-331	829	30	exempt	exempt	ADJ
ftr-331	829	31	under	under	ADP
ftr-331	829	32	§	§	PROPN
ftr-331	829	33	501(c)(3	501(c)(3	NUM
ftr-331	829	34	)	)	PUNCT
ftr-331	829	35	.	.	PUNCT
ftr-331	830	1	the	the	DET
ftr-331	830	2	notice	notice	NOUN
ftr-331	830	3	to	to	ADP
ftr-331	830	4	the	the	DET
ftr-331	830	5	state	state	NOUN
ftr-331	830	6	officials	official	NOUN
ftr-331	830	7	may	may	AUX
ftr-331	830	8	include	include	VERB
ftr-331	830	9	a	a	DET
ftr-331	830	10	copy	copy	NOUN
ftr-331	830	11	of	of	ADP
ftr-331	830	12	a	a	DET
ftr-331	830	13	proposed	propose	VERB
ftr-331	830	14	or	or	CCONJ
ftr-331	830	15	final	final	ADJ
ftr-331	830	16	adverse	adverse	ADJ
ftr-331	830	17	determination	determination	NOUN
ftr-331	830	18	letter	letter	NOUN
ftr-331	830	19	or	or	CCONJ
ftr-331	830	20	ruling	rule	VERB
ftr-331	830	21	the	the	DET
ftr-331	830	22	service	service	NOUN
ftr-331	830	23	issued	issue	VERB
ftr-331	830	24	to	to	ADP
ftr-331	830	25	the	the	DET
ftr-331	830	26	organization	organization	NOUN
ftr-331	830	27	.	.	PUNCT
ftr-331	831	1	in	in	ADP
ftr-331	831	2	addition	addition	NOUN
ftr-331	831	3	,	,	PUNCT
ftr-331	831	4	upon	upon	SCONJ
ftr-331	831	5	request	request	NOUN
ftr-331	831	6	by	by	ADP
ftr-331	831	7	the	the	DET
ftr-331	831	8	appropriate	appropriate	ADJ
ftr-331	831	9	state	state	NOUN
ftr-331	831	10	official	official	NOUN
ftr-331	831	11	,	,	PUNCT
ftr-331	831	12	the	the	DET
ftr-331	831	13	service	service	NOUN
ftr-331	831	14	may	may	AUX
ftr-331	831	15	make	make	VERB
ftr-331	831	16	available	available	ADJ
ftr-331	831	17	for	for	ADP
ftr-331	831	18	inspection	inspection	NOUN
ftr-331	831	19	and	and	CCONJ
ftr-331	831	20	copying	copy	VERB
ftr-331	831	21	the	the	DET
ftr-331	831	22	exemption	exemption	NOUN
ftr-331	831	23	application	application	NOUN
ftr-331	831	24	and	and	CCONJ
ftr-331	831	25	other	other	ADJ
ftr-331	831	26	information	information	NOUN
ftr-331	831	27	relating	relate	VERB
ftr-331	831	28	to	to	ADP
ftr-331	831	29	the	the	DET
ftr-331	831	30	service	service	NOUN
ftr-331	831	31	's	's	PART
ftr-331	831	32	determination	determination	NOUN
ftr-331	831	33	on	on	ADP
ftr-331	831	34	exempt	exempt	ADJ
ftr-331	831	35	status	status	NOUN
ftr-331	831	36	.	.	PUNCT
ftr-331	831	37	"	"	PUNCT
ftr-331	831	38	)	)	PUNCT
ftr-331	831	39	.	.	PUNCT
ftr-331	832	1	separately	separately	ADV
ftr-331	832	2	,	,	PUNCT
ftr-331	832	3	the	the	DET
ftr-331	832	4	irs	irs	PROPN
ftr-331	832	5	may	may	AUX
ftr-331	832	6	disclose	disclose	VERB
ftr-331	832	7	to	to	PART
ftr-331	832	8	appropriate	appropriate	ADJ
ftr-331	832	9	state	state	NOUN
ftr-331	832	10	officials	official	NOUN
ftr-331	832	11	"	"	PUNCT
ftr-331	832	12	the	the	DET
ftr-331	832	13	name	name	NOUN
ftr-331	832	14	,	,	PUNCT
ftr-331	832	15	address	address	NOUN
ftr-331	832	16	,	,	PUNCT
ftr-331	832	17	and	and	CCONJ
ftr-331	832	18	identification	identification	NOUN
ftr-331	832	19	number	number	NOUN
ftr-331	832	20	of	of	ADP
ftr-331	832	21	any	any	DET
ftr-331	832	22	organization	organization	NOUN
ftr-331	832	23	that	that	PRON
ftr-331	832	24	has	have	AUX
ftr-331	832	25	applied	apply	VERB
ftr-331	832	26	for	for	ADP
ftr-331	832	27	recognition	recognition	NOUN
ftr-331	832	28	of	of	ADP
ftr-331	832	29	exemption	exemption	NOUN
ftr-331	832	30	under	under	ADP
ftr-331	832	31	§	§	PROPN
ftr-331	832	32	501(c)(3	501(c)(3	NUM
ftr-331	832	33	)	)	PUNCT
ftr-331	832	34	.	.	PUNCT
ftr-331	832	35	"	"	PUNCT
ftr-331	833	1	i	i	PRON
ftr-331	833	2	d.	d.	PROPN
ftr-331	833	3	in	in	ADP
ftr-331	833	4	calendar	calendar	NOUN
ftr-331	833	5	year	year	NOUN
ftr-331	833	6	2009	2009	NUM
ftr-331	833	7	,	,	PUNCT
ftr-331	833	8	the	the	DET
ftr-331	833	9	irs	irs	PROPN
ftr-331	833	10	made	make	VERB
ftr-331	833	11	334	334	NUM
ftr-331	833	12	disclosures	disclosure	NOUN
ftr-331	833	13	to	to	ADP
ftr-331	833	14	state	state	NOUN
ftr-331	833	15	officials	official	NOUN
ftr-331	833	16	under	under	ADP
ftr-331	833	17	section	section	NOUN
ftr-331	833	18	6104(c	6104(c	NOUN
ftr-331	833	19	)	)	PUNCT
ftr-331	833	20	.	.	PUNCT
ftr-331	834	1	internal	internal	ADJ
ftr-331	834	2	revenue	revenue	NOUN
ftr-331	834	3	service	service	NOUN
ftr-331	834	4	,	,	PUNCT
ftr-331	834	5	disclosure	disclosure	NOUN
ftr-331	834	6	report	report	NOUN
ftr-331	834	7	for	for	ADP
ftr-331	834	8	public	public	ADJ
ftr-331	834	9	inspection	inspection	NOUN
ftr-331	834	10	pursuant	pursuant	ADJ
ftr-331	834	11	to	to	ADP
ftr-331	834	12	internal	internal	ADJ
ftr-331	834	13	revenue	revenue	NOUN
ftr-331	834	14	code	code	NOUN
ftr-331	834	15	section	section	NOUN
ftr-331	834	16	6103(p)(3)(c	6103(p)(3)(c	NUM
ftr-331	834	17	)	)	PUNCT
ftr-331	834	18	,	,	PUNCT
ftr-331	834	19	at	at	ADP
ftr-331	834	20	3(2010	3(2010	NUM
ftr-331	834	21	)	)	PUNCT
ftr-331	834	22	,	,	PUNCT
ftr-331	834	23	www.jct.gov/publications.html?func=startdown&id=3680	www.jct.gov/publications.html?func=startdown&id=3680	NOUN
ftr-331	834	24	.	.	PUNCT
ftr-331	835	1	155	155	NUM
ftr-331	835	2	.	.	PUNCT
ftr-331	835	3	pension	pension	NOUN
ftr-331	835	4	protection	protection	PROPN
ftr-331	835	5	act	act	NOUN
ftr-331	835	6	of	of	ADP
ftr-331	835	7	2006	2006	NUM
ftr-331	835	8	,	,	PUNCT
ftr-331	835	9	pub	pub	NOUN
ftr-331	835	10	.	.	PUNCT
ftr-331	836	1	l.	l.	PROPN
ftr-331	836	2	no	no	INTJ
ftr-331	836	3	.	.	PROPN
ftr-331	837	1	109	109	NUM
ftr-331	837	2	-	-	SYM
ftr-331	837	3	280	280	NUM
ftr-331	837	4	,	,	PUNCT
ftr-331	837	5	§	§	PROPN
ftr-331	837	6	1224	1224	NUM
ftr-331	837	7	,	,	PUNCT
ftr-331	837	8	120	120	NUM
ftr-331	837	9	stat	stat	NOUN
ftr-331	837	10	.	.	PUNCT
ftr-331	838	1	780	780	NUM
ftr-331	838	2	,	,	PUNCT
ftr-331	838	3	1093	1093	NUM
ftr-331	838	4	(	(	PUNCT
ftr-331	838	5	2006	2006	NUM
ftr-331	838	6	)	)	PUNCT
ftr-331	838	7	.	.	PUNCT
ftr-331	839	1	156	156	NUM
ftr-331	839	2	.	.	PUNCT
ftr-331	839	3	notice	notice	NOUN
ftr-331	839	4	of	of	ADP
ftr-331	839	5	proposed	propose	VERB
ftr-331	839	6	rulemaking	rulemaking	NOUN
ftr-331	839	7	and	and	CCONJ
ftr-331	839	8	notice	notice	NOUN
ftr-331	839	9	of	of	ADP
ftr-331	839	10	public	public	ADJ
ftr-331	839	11	hearing	hearing	NOUN
ftr-331	839	12	,	,	PUNCT
ftr-331	839	13	disclosure	disclosure	NOUN
ftr-331	839	14	of	of	ADP
ftr-331	839	15	information	information	NOUN
ftr-331	839	16	to	to	ADP
ftr-331	839	17	state	state	NOUN
ftr-331	839	18	officials	official	NOUN
ftr-331	839	19	regarding	regard	VERB
ftr-331	839	20	tax	tax	NOUN
ftr-331	839	21	-	-	PUNCT
ftr-331	839	22	exempt	exempt	ADJ
ftr-331	839	23	organizations	organization	NOUN
ftr-331	839	24	,	,	PUNCT
ftr-331	839	25	reg-140108	reg-140108	NOUN
ftr-331	839	26	-	-	PUNCT
ftr-331	839	27	08	08	NUM
ftr-331	839	28	,	,	PUNCT
ftr-331	839	29	2011	2011	NUM
ftr-331	839	30	-	-	SYM
ftr-331	839	31	11	11	NUM
ftr-331	839	32	i.r.b	i.r.b	NOUN
ftr-331	839	33	.	.	PUNCT
ftr-331	840	1	591	591	NUM
ftr-331	840	2	.	.	PUNCT
ftr-331	841	1	2012	2012	NUM
ftr-331	841	2	]	]	PUNCT
ftr-331	841	3	223	223	NUM
ftr-331	841	4	florida	florida	PROPN
ftr-331	841	5	tax	tax	NOUN
ftr-331	841	6	review	review	NOUN
ftr-331	841	7	information	information	NOUN
ftr-331	841	8	is	be	AUX
ftr-331	841	9	following	follow	VERB
ftr-331	841	10	applicable	applicable	ADJ
ftr-331	841	11	disclosure	disclosure	NOUN
ftr-331	841	12	,	,	PUNCT
ftr-331	841	13	recordkeeping	recordkeeping	NOUN
ftr-331	841	14	and	and	CCONJ
ftr-331	841	15	safeguard	safeguard	NOUN
ftr-331	841	16	procedures	procedure	NOUN
ftr-331	841	17	.	.	PUNCT
ftr-331	842	1	"'17	"'17	ADJ
ftr-331	842	2	the	the	DET
ftr-331	842	3	national	national	PROPN
ftr-331	842	4	association	association	PROPN
ftr-331	842	5	of	of	ADP
ftr-331	842	6	state	state	PROPN
ftr-331	842	7	charity	charity	NOUN
ftr-331	842	8	officials	official	NOUN
ftr-331	842	9	(	(	PUNCT
ftr-331	842	10	nasco	nasco	PROPN
ftr-331	842	11	)	)	PUNCT
ftr-331	842	12	has	have	AUX
ftr-331	842	13	commented	comment	VERB
ftr-331	842	14	,	,	PUNCT
ftr-331	842	15	though	though	ADV
ftr-331	842	16	,	,	PUNCT
ftr-331	842	17	that	that	SCONJ
ftr-331	842	18	in	in	ADP
ftr-331	842	19	part	part	NOUN
ftr-331	842	20	because	because	SCONJ
ftr-331	842	21	of	of	ADP
ftr-331	842	22	the	the	DET
ftr-331	842	23	"	"	PUNCT
ftr-331	842	24	cumbersome	cumbersome	ADJ
ftr-331	842	25	nature	nature	NOUN
ftr-331	842	26	of	of	ADP
ftr-331	842	27	the	the	DET
ftr-331	842	28	safeguard	safeguard	NOUN
ftr-331	842	29	requirements	requirement	NOUN
ftr-331	842	30	and	and	CCONJ
ftr-331	842	31	the	the	DET
ftr-331	842	32	resources	resource	NOUN
ftr-331	842	33	needed	need	VERB
ftr-331	842	34	to	to	PART
ftr-331	842	35	adhere	adhere	VERB
ftr-331	842	36	to	to	ADP
ftr-331	842	37	them	they	PRON
ftr-331	842	38	,	,	PUNCT
ftr-331	842	39	"	"	PUNCT
ftr-331	842	40	just	just	ADV
ftr-331	842	41	three	three	NUM
ftr-331	842	42	states	state	NOUN
ftr-331	842	43	(	(	PUNCT
ftr-331	842	44	california	california	PROPN
ftr-331	842	45	,	,	PUNCT
ftr-331	842	46	hawaii	hawaii	PROPN
ftr-331	842	47	,	,	PUNCT
ftr-331	842	48	and	and	CCONJ
ftr-331	842	49	new	new	PROPN
ftr-331	842	50	york	york	PROPN
ftr-331	842	51	)	)	PUNCT
ftr-331	842	52	have	have	AUX
ftr-331	842	53	reached	reach	VERB
ftr-331	842	54	information	information	NOUN
ftr-331	842	55	-	-	PUNCT
ftr-331	842	56	sharing	share	VERB
ftr-331	842	57	agreements	agreement	NOUN
ftr-331	842	58	with	with	ADP
ftr-331	842	59	the	the	DET
ftr-331	842	60	irs	irs	PROPN
ftr-331	842	61	.	.	PUNCT
ftr-331	842	62	'	'	PUNCT
ftr-331	843	1	indeed	indeed	ADV
ftr-331	843	2	,	,	PUNCT
ftr-331	843	3	nasco	nasco	PROPN
ftr-331	843	4	asserted	assert	VERB
ftr-331	843	5	,	,	PUNCT
ftr-331	843	6	the	the	DET
ftr-331	843	7	situation	situation	NOUN
ftr-331	843	8	is	be	AUX
ftr-331	843	9	now	now	ADV
ftr-331	843	10	worse	bad	ADJ
ftr-331	843	11	:	:	PUNCT
ftr-331	843	12	"	"	PUNCT
ftr-331	843	13	the	the	DET
ftr-331	843	14	ppa	ppa	PROPN
ftr-331	843	15	actually	actually	ADV
ftr-331	843	16	decreased	decrease	VERB
ftr-331	843	17	disclosure	disclosure	NOUN
ftr-331	843	18	of	of	ADP
ftr-331	843	19	information	information	NOUN
ftr-331	843	20	to	to	ADP
ftr-331	843	21	the	the	DET
ftr-331	843	22	states	state	NOUN
ftr-331	843	23	since	since	SCONJ
ftr-331	843	24	the	the	DET
ftr-331	843	25	non	non	ADJ
ftr-331	843	26	-	-	ADJ
ftr-331	843	27	participating	participate	VERB
ftr-331	843	28	states	state	NOUN
ftr-331	843	29	no	no	ADV
ftr-331	843	30	longer	long	ADV
ftr-331	843	31	receive	receive	VERB
ftr-331	843	32	the	the	DET
ftr-331	843	33	pre	pre	ADJ
ftr-331	843	34	-	-	ADJ
ftr-331	843	35	ppa	ppa	ADJ
ftr-331	843	36	notifications	notification	NOUN
ftr-331	843	37	of	of	ADP
ftr-331	843	38	final	final	ADJ
ftr-331	843	39	denials	denial	NOUN
ftr-331	843	40	,	,	PUNCT
ftr-331	843	41	revocations	revocation	NOUN
ftr-331	843	42	and	and	CCONJ
ftr-331	843	43	notices	notice	NOUN
ftr-331	843	44	of	of	ADP
ftr-331	843	45	tax	tax	NOUN
ftr-331	843	46	deficiencies	deficiency	NOUN
ftr-331	843	47	.	.	PUNCT
ftr-331	844	1	"1	"1	NOUN
ftr-331	844	2	59	59	NUM
ftr-331	844	3	e.	e.	PROPN
ftr-331	844	4	congressional	congressional	ADJ
ftr-331	844	5	oversight	oversight	NOUN
ftr-331	844	6	the	the	DET
ftr-331	844	7	congressional	congressional	ADJ
ftr-331	844	8	tax	tax	NOUN
ftr-331	844	9	-	-	PUNCT
ftr-331	844	10	writing	write	VERB
ftr-331	844	11	committees	committee	NOUN
ftr-331	844	12	have	have	VERB
ftr-331	844	13	oversight	oversight	NOUN
ftr-331	844	14	responsibility	responsibility	NOUN
ftr-331	844	15	for	for	ADP
ftr-331	844	16	the	the	DET
ftr-331	844	17	performance	performance	NOUN
ftr-331	844	18	of	of	ADP
ftr-331	844	19	the	the	DET
ftr-331	844	20	internal	internal	ADJ
ftr-331	844	21	revenue	revenue	NOUN
ftr-331	844	22	service	service	NOUN
ftr-331	844	23	.	.	PUNCT
ftr-331	845	1	in	in	ADP
ftr-331	845	2	october	october	PROPN
ftr-331	845	3	2011	2011	NUM
ftr-331	845	4	,	,	PUNCT
ftr-331	845	5	the	the	DET
ftr-331	845	6	chairman	chairman	NOUN
ftr-331	845	7	of	of	ADP
ftr-331	845	8	the	the	DET
ftr-331	845	9	oversight	oversight	NOUN
ftr-331	845	10	subcommittee	subcommittee	NOUN
ftr-331	845	11	of	of	ADP
ftr-331	845	12	the	the	DET
ftr-331	845	13	house	house	NOUN
ftr-331	845	14	ways	way	NOUN
ftr-331	845	15	and	and	CCONJ
ftr-331	845	16	means	mean	VERB
ftr-331	845	17	committee	committee	NOUN
ftr-331	845	18	sent	send	VERB
ftr-331	845	19	a	a	DET
ftr-331	845	20	five	five	NUM
ftr-331	845	21	-	-	PUNCT
ftr-331	845	22	page	page	NOUN
ftr-331	845	23	letter	letter	NOUN
ftr-331	845	24	to	to	ADP
ftr-331	845	25	the	the	DET
ftr-331	845	26	irs	irs	PROPN
ftr-331	845	27	commissioner	commissioner	NOUN
ftr-331	845	28	requesting	request	VERB
ftr-331	845	29	a	a	DET
ftr-331	845	30	wide	wide	ADJ
ftr-331	845	31	variety	variety	NOUN
ftr-331	845	32	of	of	ADP
ftr-331	845	33	information	information	NOUN
ftr-331	845	34	about	about	ADP
ftr-331	845	35	exempt	exempt	ADJ
ftr-331	845	36	-	-	PUNCT
ftr-331	845	37	organization	organization	NOUN
ftr-331	845	38	resources	resource	NOUN
ftr-331	845	39	,	,	PUNCT
ftr-331	845	40	exempt	exempt	ADJ
ftr-331	845	41	-	-	PUNCT
ftr-331	845	42	organization	organization	NOUN
ftr-331	845	43	activities	activity	NOUN
ftr-331	845	44	,	,	PUNCT
ftr-331	845	45	and	and	CCONJ
ftr-331	845	46	enforcement	enforcement	NOUN
ftr-331	845	47	actions	action	NOUN
ftr-331	845	48	.	.	PUNCT
ftr-331	846	1	in	in	ADP
ftr-331	846	2	a	a	DET
ftr-331	846	3	class	class	NOUN
ftr-331	846	4	by	by	ADP
ftr-331	846	5	itself	itself	PRON
ftr-331	846	6	,	,	PUNCT
ftr-331	846	7	and	and	CCONJ
ftr-331	846	8	generally	generally	ADV
ftr-331	846	9	beyond	beyond	ADP
ftr-331	846	10	the	the	DET
ftr-331	846	11	scope	scope	NOUN
ftr-331	846	12	of	of	ADP
ftr-331	846	13	this	this	DET
ftr-331	846	14	article	article	NOUN
ftr-331	846	15	,	,	PUNCT
ftr-331	846	16	was	be	AUX
ftr-331	846	17	the	the	DET
ftr-331	846	18	devotion	devotion	NOUN
ftr-331	846	19	by	by	ADP
ftr-331	846	20	senator	senator	PROPN
ftr-331	846	21	charles	charles	PROPN
ftr-331	846	22	grassley	grassley	PROPN
ftr-331	846	23	while	while	SCONJ
ftr-331	846	24	he	he	PRON
ftr-331	846	25	served	serve	VERB
ftr-331	846	26	as	as	ADP
ftr-331	846	27	chair	chair	NOUN
ftr-331	846	28	and	and	CCONJ
ftr-331	846	29	ranking	ranking	NOUN
ftr-331	846	30	member	member	NOUN
ftr-331	846	31	of	of	ADP
ftr-331	846	32	the	the	DET
ftr-331	846	33	senate	senate	PROPN
ftr-331	846	34	finance	finance	PROPN
ftr-331	846	35	committee	committee	NOUN
ftr-331	846	36	to	to	ADP
ftr-331	846	37	publicizing	publicize	VERB
ftr-331	846	38	abuses	abuse	NOUN
ftr-331	846	39	in	in	ADP
ftr-331	846	40	the	the	DET
ftr-331	846	41	charitable	charitable	ADJ
ftr-331	846	42	sector	sector	NOUN
ftr-331	846	43	.	.	PUNCT
ftr-331	847	1	his	his	PRON
ftr-331	847	2	most	most	ADV
ftr-331	847	3	systematic	systematic	ADJ
ftr-331	847	4	effort	effort	NOUN
ftr-331	847	5	began	begin	VERB
ftr-331	847	6	with	with	ADP
ftr-331	847	7	a	a	DET
ftr-331	847	8	2004	2004	NUM
ftr-331	847	9	hearing	hearing	NOUN
ftr-331	847	10	and	and	CCONJ
ftr-331	847	11	staff	staff	NOUN
ftr-331	847	12	white	white	ADJ
ftr-331	847	13	paper	paper	NOUN
ftr-331	847	14	on	on	ADP
ftr-331	847	15	nonprofit	nonprofit	ADJ
ftr-331	847	16	governance,161	governance,161	NOUN
ftr-331	847	17	followed	follow	VERB
ftr-331	847	18	by	by	ADP
ftr-331	847	19	157	157	NUM
ftr-331	847	20	.	.	PUNCT
ftr-331	848	1	i	i	PRON
ftr-331	848	2	d.	d.	PROPN
ftr-331	848	3	158	158	NUM
ftr-331	848	4	.	.	PUNCT
ftr-331	849	1	letter	letter	NOUN
ftr-331	849	2	from	from	ADP
ftr-331	849	3	the	the	DET
ftr-331	849	4	nat'l	nat'l	NOUN
ftr-331	849	5	ass'n	ass'n	PROPN
ftr-331	849	6	of	of	ADP
ftr-331	849	7	state	state	NOUN
ftr-331	849	8	charity	charity	NOUN
ftr-331	849	9	officials	official	NOUN
ftr-331	849	10	to	to	ADP
ftr-331	849	11	the	the	DET
ftr-331	849	12	internal	internal	ADJ
ftr-331	849	13	revenue	revenue	NOUN
ftr-331	849	14	service	service	NOUN
ftr-331	849	15	(	(	PUNCT
ftr-331	849	16	jun	jun	PROPN
ftr-331	849	17	.	.	PROPN
ftr-331	849	18	13	13	NUM
ftr-331	849	19	,	,	PUNCT
ftr-331	849	20	2011	2011	NUM
ftr-331	849	21	)	)	PUNCT
ftr-331	849	22	,	,	PUNCT
ftr-331	849	23	http://www.charitableplanning.com/cpc_1827385i.pdf	http://www.charitableplanning.com/cpc_1827385i.pdf	PROPN
ftr-331	849	24	.	.	PUNCT
ftr-331	850	1	moreover	moreover	ADV
ftr-331	850	2	,	,	PUNCT
ftr-331	850	3	the	the	DET
ftr-331	850	4	comment	comment	NOUN
ftr-331	850	5	letter	letter	NOUN
ftr-331	850	6	states	state	VERB
ftr-331	850	7	:	:	PUNCT
ftr-331	850	8	those	those	DET
ftr-331	850	9	states	state	NOUN
ftr-331	850	10	that	that	PRON
ftr-331	850	11	have	have	AUX
ftr-331	850	12	entered	enter	VERB
ftr-331	850	13	into	into	ADP
ftr-331	850	14	such	such	ADJ
ftr-331	850	15	agreements	agreement	NOUN
ftr-331	850	16	have	have	AUX
ftr-331	850	17	limited	limit	VERB
ftr-331	850	18	their	their	PRON
ftr-331	850	19	receipt	receipt	NOUN
ftr-331	850	20	of	of	ADP
ftr-331	850	21	information	information	NOUN
ftr-331	850	22	to	to	PART
ftr-331	850	23	paper	paper	VERB
ftr-331	850	24	documents	document	NOUN
ftr-331	850	25	to	to	PART
ftr-331	850	26	avoid	avoid	VERB
ftr-331	850	27	the	the	DET
ftr-331	850	28	substantial	substantial	ADJ
ftr-331	850	29	burdens	burden	NOUN
ftr-331	850	30	of	of	ADP
ftr-331	850	31	maintaining	maintain	VERB
ftr-331	850	32	safeguards	safeguard	NOUN
ftr-331	850	33	required	require	VERB
ftr-331	850	34	for	for	ADP
ftr-331	850	35	the	the	DET
ftr-331	850	36	maintenance	maintenance	NOUN
ftr-331	850	37	of	of	ADP
ftr-331	850	38	electronic	electronic	ADJ
ftr-331	850	39	data	datum	NOUN
ftr-331	850	40	,	,	PUNCT
ftr-331	850	41	since	since	SCONJ
ftr-331	850	42	an	an	DET
ftr-331	850	43	audit	audit	NOUN
ftr-331	850	44	of	of	ADP
ftr-331	850	45	the	the	DET
ftr-331	850	46	statewide	statewide	ADJ
ftr-331	850	47	data	datum	NOUN
ftr-331	850	48	center	center	NOUN
ftr-331	850	49	would	would	AUX
ftr-331	850	50	be	be	AUX
ftr-331	850	51	required	require	VERB
ftr-331	850	52	.	.	PUNCT
ftr-331	851	1	it	it	PRON
ftr-331	851	2	is	be	AUX
ftr-331	851	3	truly	truly	ADV
ftr-331	851	4	regrettable	regrettable	ADJ
ftr-331	851	5	that	that	SCONJ
ftr-331	851	6	[	[	X
ftr-331	851	7	appropriate	appropriate	ADJ
ftr-331	851	8	state	state	NOUN
ftr-331	851	9	officers	officer	NOUN
ftr-331	851	10	]	]	PUNCT
ftr-331	851	11	find	find	VERB
ftr-331	851	12	themselves	themselves	PRON
ftr-331	851	13	having	have	VERB
ftr-331	851	14	to	to	PART
ftr-331	851	15	forego	forego	VERB
ftr-331	851	16	the	the	DET
ftr-331	851	17	efficiencies	efficiency	NOUN
ftr-331	851	18	and	and	CCONJ
ftr-331	851	19	other	other	ADJ
ftr-331	851	20	benefits	benefit	NOUN
ftr-331	851	21	of	of	ADP
ftr-331	851	22	electronic	electronic	ADJ
ftr-331	851	23	information	information	NOUN
ftr-331	851	24	technology	technology	NOUN
ftr-331	851	25	,	,	PUNCT
ftr-331	851	26	especially	especially	ADV
ftr-331	851	27	as	as	SCONJ
ftr-331	851	28	they	they	PRON
ftr-331	851	29	strive	strive	VERB
ftr-331	851	30	to	to	PART
ftr-331	851	31	modernize	modernize	VERB
ftr-331	851	32	their	their	PRON
ftr-331	851	33	own	own	ADJ
ftr-331	851	34	systems	system	NOUN
ftr-331	851	35	.	.	PUNCT
ftr-331	852	1	i	i	PRON
ftr-331	852	2	d	d	PROPN
ftr-331	852	3	159	159	NUM
ftr-331	852	4	.	.	PUNCT
ftr-331	853	1	i	i	PRON
ftr-331	853	2	d.	d.	PROPN
ftr-331	853	3	160	160	NUM
ftr-331	853	4	.	.	PUNCT
ftr-331	854	1	see	see	VERB
ftr-331	854	2	letter	letter	NOUN
ftr-331	854	3	from	from	ADP
ftr-331	854	4	charles	charles	PROPN
ftr-331	854	5	boustany	boustany	PROPN
ftr-331	854	6	,	,	PUNCT
ftr-331	854	7	jr	jr	PROPN
ftr-331	854	8	.	.	PROPN
ftr-331	854	9	,	,	PUNCT
ftr-331	854	10	chairman	chairman	NOUN
ftr-331	854	11	,	,	PUNCT
ftr-331	854	12	oversight	oversight	NOUN
ftr-331	854	13	subcommittee	subcommittee	NOUN
ftr-331	854	14	of	of	ADP
ftr-331	854	15	the	the	DET
ftr-331	854	16	house	house	PROPN
ftr-331	854	17	ways	way	NOUN
ftr-331	854	18	&	&	CCONJ
ftr-331	854	19	means	mean	VERB
ftr-331	854	20	comm	comm	NOUN
ftr-331	854	21	.	.	PUNCT
ftr-331	854	22	,	,	PUNCT
ftr-331	854	23	to	to	ADP
ftr-331	854	24	douglas	douglas	PROPN
ftr-331	854	25	h.	h.	PROPN
ftr-331	854	26	shulman	shulman	PROPN
ftr-331	854	27	,	,	PUNCT
ftr-331	854	28	commissioner	commissioner	NOUN
ftr-331	854	29	,	,	PUNCT
ftr-331	854	30	internal	internal	ADJ
ftr-331	854	31	revenue	revenue	NOUN
ftr-331	854	32	service	service	NOUN
ftr-331	854	33	(	(	PUNCT
ftr-331	854	34	oct	oct	PROPN
ftr-331	854	35	.	.	PROPN
ftr-331	854	36	6	6	NUM
ftr-331	854	37	,	,	PUNCT
ftr-331	854	38	2011	2011	NUM
ftr-331	854	39	)	)	PUNCT
ftr-331	854	40	,	,	PUNCT
ftr-331	854	41	http://waysandmeans.house.gov/uploadedfiles/tax-exempt.oct6.11_redacted.pdf	http://waysandmeans.house.gov/uploadedfiles/tax-exempt.oct6.11_redacted.pdf	NOUN
ftr-331	854	42	.	.	PUNCT
ftr-331	855	1	161	161	NUM
ftr-331	855	2	.	.	PUNCT
ftr-331	855	3	staff	staff	NOUN
ftr-331	855	4	of	of	ADP
ftr-331	855	5	sen	sen	PROPN
ftr-331	855	6	.	.	PROPN
ftr-331	855	7	comm	comm	NOUN
ftr-331	855	8	.	.	PUNCT
ftr-331	856	1	on	on	ADP
ftr-331	856	2	finance	finance	NOUN
ftr-331	856	3	,	,	PUNCT
ftr-331	856	4	108th	108th	ADJ
ftr-331	856	5	cong	cong	NOUN
ftr-331	856	6	.	.	PUNCT
ftr-331	856	7	,	,	PUNCT
ftr-331	856	8	tax	tax	NOUN
ftr-331	856	9	exempt	exempt	ADJ
ftr-331	856	10	governance	governance	NOUN
ftr-331	856	11	proposals	proposal	NOUN
ftr-331	856	12	:	:	PUNCT
ftr-331	856	13	staff	staff	NOUN
ftr-331	856	14	discussion	discussion	NOUN
ftr-331	856	15	draft	draft	NOUN
ftr-331	856	16	(	(	PUNCT
ftr-331	856	17	jun	jun	PROPN
ftr-331	856	18	.	.	PROPN
ftr-331	856	19	22	22	NUM
ftr-331	856	20	,	,	PUNCT
ftr-331	856	21	2004	2004	NUM
ftr-331	856	22	)	)	PUNCT
ftr-331	856	23	,	,	PUNCT
ftr-331	856	24	http://finance.senate.gov/imo/media/doc/062204stfdis.pdf	http://finance.senate.gov/imo/media/doc/062204stfdis.pdf	NUM
ftr-331	856	25	.	.	PUNCT
ftr-331	857	1	[	[	X
ftr-331	857	2	vol	vol	NOUN
ftr-331	857	3	.	.	PUNCT
ftr-331	858	1	12:4224	12:4224	NUM
ftr-331	858	2	charity	charity	NOUN
ftr-331	858	3	governance	governance	NOUN
ftr-331	858	4	senator	senator	PROPN
ftr-331	858	5	grassley	grassley	PROPN
ftr-331	858	6	's	's	PART
ftr-331	858	7	invitation	invitation	NOUN
ftr-331	858	8	to	to	ADP
ftr-331	858	9	the	the	DET
ftr-331	858	10	independent	independent	ADJ
ftr-331	858	11	sector	sector	NOUN
ftr-331	858	12	to	to	PART
ftr-331	858	13	convene	convene	VERB
ftr-331	858	14	a	a	DET
ftr-331	858	15	blueribbon	blueribbon	NOUN
ftr-331	858	16	panel	panel	NOUN
ftr-331	858	17	on	on	ADP
ftr-331	858	18	the	the	DET
ftr-331	858	19	nonprofit	nonprofit	ADJ
ftr-331	858	20	sector	sector	NOUN
ftr-331	858	21	,	,	PUNCT
ftr-331	858	22	which	which	PRON
ftr-331	858	23	produced	produce	VERB
ftr-331	858	24	three	three	NUM
ftr-331	858	25	influential	influential	ADJ
ftr-331	858	26	reports.162	reports.162	PROPN
ftr-331	858	27	senator	senator	PROPN
ftr-331	858	28	grassley	grassley	PROPN
ftr-331	858	29	also	also	ADV
ftr-331	858	30	issued	issue	VERB
ftr-331	858	31	a	a	DET
ftr-331	858	32	series	series	NOUN
ftr-331	858	33	of	of	ADP
ftr-331	858	34	"	"	PUNCT
ftr-331	858	35	love	love	NOUN
ftr-331	858	36	letters	letter	NOUN
ftr-331	858	37	"	"	PUNCT
ftr-331	858	38	to	to	ADP
ftr-331	858	39	specific	specific	ADJ
ftr-331	858	40	nonprofit	nonprofit	ADJ
ftr-331	858	41	organizations	organization	NOUN
ftr-331	858	42	inquiring	inquire	VERB
ftr-331	858	43	about	about	ADP
ftr-331	858	44	their	their	PRON
ftr-331	858	45	practices	practice	NOUN
ftr-331	858	46	.	.	PUNCT
ftr-331	859	1	this	this	DET
ftr-331	859	2	latter	latter	ADJ
ftr-331	859	3	group	group	NOUN
ftr-331	859	4	included	include	VERB
ftr-331	859	5	the	the	DET
ftr-331	859	6	american	american	PROPN
ftr-331	859	7	red	red	PROPN
ftr-331	859	8	cross	cross	PROPN
ftr-331	859	9	,	,	PUNCT
ftr-331	859	10	american	american	PROPN
ftr-331	859	11	university	university	PROPN
ftr-331	859	12	,	,	PUNCT
ftr-331	859	13	the	the	DET
ftr-331	859	14	nature	nature	NOUN
ftr-331	859	15	conservancy	conservancy	NOUN
ftr-331	859	16	,	,	PUNCT
ftr-331	859	17	and	and	CCONJ
ftr-331	859	18	the	the	DET
ftr-331	859	19	smithsonian	smithsonian	PROPN
ftr-331	859	20	institution.163	institution.163	PROPN
ftr-331	859	21	industry	industry	NOUN
ftr-331	859	22	-	-	PUNCT
ftr-331	859	23	wide	wide	ADJ
ftr-331	859	24	inquiries	inquiry	NOUN
ftr-331	859	25	,	,	PUNCT
ftr-331	859	26	often	often	ADV
ftr-331	859	27	joined	join	VERB
ftr-331	859	28	by	by	ADP
ftr-331	859	29	finance	finance	NOUN
ftr-331	859	30	committee	committee	PROPN
ftr-331	859	31	chair	chair	PROPN
ftr-331	859	32	max	max	PROPN
ftr-331	859	33	baucus	baucus	PROPN
ftr-331	859	34	,	,	PUNCT
ftr-331	859	35	asked	ask	VERB
ftr-331	859	36	extensive	extensive	ADJ
ftr-331	859	37	questions	question	NOUN
ftr-331	859	38	about	about	ADP
ftr-331	859	39	nonprofit	nonprofit	ADJ
ftr-331	859	40	hospitals	hospital	NOUN
ftr-331	859	41	'	'	PART
ftr-331	859	42	charity	charity	NOUN
ftr-331	859	43	-	-	PUNCT
ftr-331	859	44	care	care	NOUN
ftr-331	859	45	practices	practice	NOUN
ftr-331	859	46	,	,	PUNCT
ftr-331	859	47	higher	high	ADJ
ftr-331	859	48	educations	education	NOUN
ftr-331	859	49	'	'	PART
ftr-331	859	50	endowment	endowment	ADJ
ftr-331	859	51	spending	spending	NOUN
ftr-331	859	52	,	,	PUNCT
ftr-331	859	53	and	and	CCONJ
ftr-331	859	54	,	,	PUNCT
ftr-331	859	55	most	most	ADV
ftr-331	859	56	recently	recently	ADV
ftr-331	859	57	,	,	PUNCT
ftr-331	859	58	a	a	DET
ftr-331	859	59	group	group	NOUN
ftr-331	859	60	of	of	ADP
ftr-331	859	61	televangelists	televangelist	NOUN
ftr-331	859	62	of	of	ADP
ftr-331	859	63	the	the	DET
ftr-331	859	64	"	"	PUNCT
ftr-331	859	65	prosperity	prosperity	NOUN
ftr-331	859	66	gospel	gospel	NOUN
ftr-331	859	67	"	"	PUNCT
ftr-331	859	68	bent	bent	ADJ
ftr-331	859	69	.	.	PUNCT
ftr-331	860	1	these	these	DET
ftr-331	860	2	investigations	investigation	NOUN
ftr-331	860	3	had	have	VERB
ftr-331	860	4	greater	great	ADJ
ftr-331	860	5	legitimacy	legitimacy	NOUN
ftr-331	860	6	when	when	SCONJ
ftr-331	860	7	they	they	PRON
ftr-331	860	8	covered	cover	VERB
ftr-331	860	9	nonprofit	nonprofit	ADJ
ftr-331	860	10	subsectors	subsector	NOUN
ftr-331	860	11	(	(	PUNCT
ftr-331	860	12	rather	rather	ADV
ftr-331	860	13	than	than	ADP
ftr-331	860	14	individual	individual	ADJ
ftr-331	860	15	nonprofits	nonprofit	NOUN
ftr-331	860	16	)	)	PUNCT
ftr-331	860	17	and	and	CCONJ
ftr-331	860	18	the	the	DET
ftr-331	860	19	oversight	oversight	NOUN
ftr-331	860	20	of	of	ADP
ftr-331	860	21	the	the	DET
ftr-331	860	22	irs	irs	PROPN
ftr-331	860	23	's	's	PART
ftr-331	860	24	performance	performance	NOUN
ftr-331	860	25	in	in	ADP
ftr-331	860	26	administering	administer	VERB
ftr-331	860	27	the	the	DET
ftr-331	860	28	laws	law	NOUN
ftr-331	860	29	.	.	PUNCT
ftr-331	861	1	indeed	indeed	ADV
ftr-331	861	2	,	,	PUNCT
ftr-331	861	3	senator	senator	PROPN
ftr-331	861	4	grassley	grassley	PROPN
ftr-331	861	5	deserves	deserve	VERB
ftr-331	861	6	much	much	ADJ
ftr-331	861	7	of	of	ADP
ftr-331	861	8	the	the	DET
ftr-331	861	9	credit	credit	NOUN
ftr-331	861	10	for	for	ADP
ftr-331	861	11	the	the	DET
ftr-331	861	12	extensive	extensive	ADJ
ftr-331	861	13	exempt	exempt	ADJ
ftr-331	861	14	-	-	PUNCT
ftr-331	861	15	organization	organization	NOUN
ftr-331	861	16	reforms	reform	NOUN
ftr-331	861	17	in	in	ADP
ftr-331	861	18	the	the	DET
ftr-331	861	19	pension	pension	NOUN
ftr-331	861	20	protection	protection	NOUN
ftr-331	861	21	act	act	NOUN
ftr-331	861	22	of	of	ADP
ftr-331	861	23	2006.164	2006.164	NUM
ftr-331	861	24	however	however	ADV
ftr-331	861	25	,	,	PUNCT
ftr-331	861	26	the	the	DET
ftr-331	861	27	irs	irs	PROPN
ftr-331	861	28	,	,	PUNCT
ftr-331	861	29	as	as	ADP
ftr-331	861	30	part	part	NOUN
ftr-331	861	31	of	of	ADP
ftr-331	861	32	the	the	DET
ftr-331	861	33	executive	executive	ADJ
ftr-331	861	34	branch	branch	NOUN
ftr-331	861	35	,	,	PUNCT
ftr-331	861	36	has	have	VERB
ftr-331	861	37	the	the	DET
ftr-331	861	38	enforcement	enforcement	NOUN
ftr-331	861	39	responsibility	responsibility	NOUN
ftr-331	861	40	and	and	CCONJ
ftr-331	861	41	expertise	expertise	NOUN
ftr-331	861	42	to	to	PART
ftr-331	861	43	prosecute	prosecute	VERB
ftr-331	861	44	individual	individual	ADJ
ftr-331	861	45	cases	case	NOUN
ftr-331	861	46	;	;	PUNCT
ftr-331	861	47	moreover	moreover	ADV
ftr-331	861	48	,	,	PUNCT
ftr-331	861	49	as	as	SCONJ
ftr-331	861	50	described	describe	VERB
ftr-331	861	51	above	above	ADV
ftr-331	861	52	,	,	PUNCT
ftr-331	861	53	the	the	DET
ftr-331	861	54	irs	irs	PROPN
ftr-331	861	55	must	must	AUX
ftr-331	861	56	function	function	VERB
ftr-331	861	57	under	under	ADP
ftr-331	861	58	confidentially	confidentially	ADV
ftr-331	861	59	constraints	constraint	NOUN
ftr-331	861	60	by	by	ADP
ftr-331	861	61	which	which	PRON
ftr-331	861	62	senator	senator	NOUN
ftr-331	861	63	grassley	grassley	PROPN
ftr-331	861	64	seemingly	seemingly	ADV
ftr-331	861	65	felt	feel	VERB
ftr-331	861	66	unencumbered	unencumbered	ADJ
ftr-331	861	67	.	.	PUNCT
ftr-331	862	1	perhaps	perhaps	ADV
ftr-331	862	2	not	not	PART
ftr-331	862	3	surprisingly	surprisingly	ADV
ftr-331	862	4	,	,	PUNCT
ftr-331	862	5	the	the	DET
ftr-331	862	6	first	first	ADJ
ftr-331	862	7	sign	sign	NOUN
ftr-331	862	8	of	of	ADP
ftr-331	862	9	public	public	ADJ
ftr-331	862	10	resistance	resistance	NOUN
ftr-331	862	11	to	to	ADP
ftr-331	862	12	providing	provide	VERB
ftr-331	862	13	the	the	DET
ftr-331	862	14	information	information	NOUN
ftr-331	862	15	"	"	PUNCT
ftr-331	862	16	requested	request	VERB
ftr-331	862	17	"	"	PUNCT
ftr-331	862	18	came	come	VERB
ftr-331	862	19	from	from	ADP
ftr-331	862	20	some	some	PRON
ftr-331	862	21	of	of	ADP
ftr-331	862	22	the	the	DET
ftr-331	862	23	televangelists	televangelist	NOUN
ftr-331	862	24	.	.	PUNCT
ftr-331	863	1	65	65	NUM
ftr-331	863	2	162	162	NUM
ftr-331	863	3	.	.	PUNCT
ftr-331	864	1	reports	report	NOUN
ftr-331	864	2	and	and	CCONJ
ftr-331	864	3	recommendations	recommendation	NOUN
ftr-331	864	4	,	,	PUNCT
ftr-331	864	5	panel	panel	NOUN
ftr-331	864	6	on	on	ADP
ftr-331	864	7	the	the	DET
ftr-331	864	8	nonprofit	nonprofit	ADJ
ftr-331	864	9	sector	sector	NOUN
ftr-331	864	10	,	,	PUNCT
ftr-331	864	11	http://www.nonprofitpanel.org/report/index.html	http://www.nonprofitpanel.org/report/index.html	PROPN
ftr-331	864	12	(	(	PUNCT
ftr-331	864	13	last	last	ADJ
ftr-331	864	14	visited	visit	VERB
ftr-331	864	15	oct	oct	PROPN
ftr-331	864	16	.	.	PROPN
ftr-331	864	17	12	12	NUM
ftr-331	864	18	,	,	PUNCT
ftr-331	864	19	2011	2011	NUM
ftr-331	864	20	)	)	PUNCT
ftr-331	864	21	.	.	PUNCT
ftr-331	865	1	see	see	VERB
ftr-331	865	2	also	also	ADV
ftr-331	865	3	infra	infra	VERB
ftr-331	865	4	part	part	NOUN
ftr-331	865	5	v.	v.	ADP
ftr-331	865	6	163	163	NUM
ftr-331	865	7	.	.	PUNCT
ftr-331	866	1	these	these	DET
ftr-331	866	2	letters	letter	NOUN
ftr-331	866	3	and	and	CCONJ
ftr-331	866	4	,	,	PUNCT
ftr-331	866	5	often	often	ADV
ftr-331	866	6	,	,	PUNCT
ftr-331	866	7	the	the	DET
ftr-331	866	8	responses	response	NOUN
ftr-331	866	9	,	,	PUNCT
ftr-331	866	10	can	can	AUX
ftr-331	866	11	be	be	AUX
ftr-331	866	12	found	find	VERB
ftr-331	866	13	in	in	ADP
ftr-331	866	14	the	the	DET
ftr-331	866	15	press	press	NOUN
ftr-331	866	16	releases	release	VERB
ftr-331	866	17	pages	page	NOUN
ftr-331	866	18	at	at	ADP
ftr-331	866	19	grassley	grassley	PROPN
ftr-331	866	20	press	press	NOUN
ftr-331	866	21	releases	release	NOUN
ftr-331	866	22	,	,	PUNCT
ftr-331	866	23	senator	senator	PROPN
ftr-331	866	24	charles	charles	PROPN
ftr-331	866	25	grassley	grassley	PROPN
ftr-331	866	26	,	,	PUNCT
ftr-331	866	27	http://www.grassley.senate.gov/news/press	http://www.grassley.senate.gov/news/press	PROPN
ftr-331	866	28	releases.cfmt	releases.cfmt	PROPN
ftr-331	866	29	(	(	PUNCT
ftr-331	866	30	last	last	ADV
ftr-331	866	31	visited	visit	VERB
ftr-331	866	32	oct	oct	PROPN
ftr-331	866	33	.	.	PROPN
ftr-331	866	34	12	12	NUM
ftr-331	866	35	,	,	PUNCT
ftr-331	866	36	2011	2011	NUM
ftr-331	866	37	)	)	PUNCT
ftr-331	866	38	.	.	PUNCT
ftr-331	867	1	164	164	NUM
ftr-331	867	2	.	.	PUNCT
ftr-331	868	1	see	see	VERB
ftr-331	868	2	generally	generally	ADV
ftr-331	868	3	dean	dean	PROPN
ftr-331	868	4	a.	a.	NOUN
ftr-331	868	5	zerbe	zerbe	PROPN
ftr-331	868	6	,	,	PUNCT
ftr-331	868	7	former	former	ADJ
ftr-331	868	8	tax	tax	NOUN
ftr-331	868	9	counsel	counsel	NOUN
ftr-331	868	10	to	to	ADP
ftr-331	868	11	senator	senator	PROPN
ftr-331	868	12	grassley	grassley	PROPN
ftr-331	868	13	,	,	PUNCT
ftr-331	868	14	remarks	remark	NOUN
ftr-331	868	15	at	at	ADP
ftr-331	868	16	the	the	DET
ftr-331	868	17	georgetown	georgetown	PROPN
ftr-331	868	18	law	law	PROPN
ftr-331	868	19	center	center	NOUN
ftr-331	868	20	cle	cle	NOUN
ftr-331	868	21	,	,	PUNCT
ftr-331	868	22	representing	represent	VERB
ftr-331	868	23	&	&	CCONJ
ftr-331	868	24	managing	manage	VERB
ftr-331	868	25	taxexempt	taxexempt	ADJ
ftr-331	868	26	organizations	organization	NOUN
ftr-331	868	27	(	(	PUNCT
ftr-331	868	28	apr	apr	NOUN
ftr-331	868	29	.	.	PROPN
ftr-331	868	30	24	24	NUM
ftr-331	868	31	,	,	PUNCT
ftr-331	868	32	2008	2008	NUM
ftr-331	868	33	)	)	PUNCT
ftr-331	868	34	,	,	PUNCT
ftr-331	868	35	in	in	ADP
ftr-331	868	36	13	13	NUM
ftr-331	868	37	eo	eo	PROPN
ftr-331	868	38	tax	tax	NOUN
ftr-331	868	39	j.	j.	PROPN
ftr-331	868	40	38	38	NUM
ftr-331	868	41	(	(	PUNCT
ftr-331	868	42	2008	2008	NUM
ftr-331	868	43	)	)	PUNCT
ftr-331	868	44	(	(	PUNCT
ftr-331	868	45	setting	set	VERB
ftr-331	868	46	forth	forth	ADP
ftr-331	868	47	reflections	reflection	NOUN
ftr-331	868	48	on	on	ADP
ftr-331	868	49	the	the	DET
ftr-331	868	50	congressional	congressional	ADJ
ftr-331	868	51	oversight	oversight	NOUN
ftr-331	868	52	process	process	NOUN
ftr-331	868	53	and	and	CCONJ
ftr-331	868	54	goals	goal	NOUN
ftr-331	868	55	by	by	ADP
ftr-331	868	56	a	a	DET
ftr-331	868	57	former	former	ADJ
ftr-331	868	58	key	key	ADJ
ftr-331	868	59	tax	tax	NOUN
ftr-331	868	60	aide	aide	NOUN
ftr-331	868	61	to	to	ADP
ftr-331	868	62	senator	senator	PROPN
ftr-331	868	63	grassley	grassley	PROPN
ftr-331	868	64	)	)	PUNCT
ftr-331	868	65	.	.	PUNCT
ftr-331	869	1	165	165	NUM
ftr-331	869	2	.	.	PUNCT
ftr-331	870	1	see	see	VERB
ftr-331	870	2	memorandum	memorandum	NOUN
ftr-331	870	3	from	from	ADP
ftr-331	870	4	theresa	theresa	PROPN
ftr-331	870	5	pattara	pattara	PROPN
ftr-331	870	6	and	and	CCONJ
ftr-331	870	7	sean	sean	PROPN
ftr-331	870	8	barnett	barnett	PROPN
ftr-331	870	9	on	on	ADP
ftr-331	870	10	review	review	NOUN
ftr-331	870	11	of	of	ADP
ftr-331	870	12	media	medium	NOUN
ftr-331	870	13	-	-	PUNCT
ftr-331	870	14	based	base	VERB
ftr-331	870	15	ministries	ministry	NOUN
ftr-331	870	16	to	to	ADP
ftr-331	870	17	senator	senator	PROPN
ftr-331	870	18	charles	charles	PROPN
ftr-331	870	19	grassley	grassley	PROPN
ftr-331	870	20	16	16	NUM
ftr-331	870	21	-	-	SYM
ftr-331	870	22	32	32	NUM
ftr-331	870	23	(	(	PUNCT
ftr-331	870	24	jan	jan	PROPN
ftr-331	870	25	.	.	PROPN
ftr-331	870	26	6	6	NUM
ftr-331	870	27	,	,	PUNCT
ftr-331	870	28	2011	2011	NUM
ftr-331	870	29	)	)	PUNCT
ftr-331	870	30	,	,	PUNCT
ftr-331	870	31	http://grassley.senate.gov/news/article.cfn?customeldatapageld_1502=30359	http://grassley.senate.gov/news/article.cfn?customeldatapageld_1502=30359	PROPN
ftr-331	870	32	.	.	PUNCT
ftr-331	871	1	attorney	attorney	PROPN
ftr-331	871	2	marcus	marcus	PROPN
ftr-331	871	3	owens	owens	PROPN
ftr-331	871	4	,	,	PUNCT
ftr-331	871	5	on	on	ADP
ftr-331	871	6	behalf	behalf	NOUN
ftr-331	871	7	of	of	ADP
ftr-331	871	8	one	one	NUM
ftr-331	871	9	of	of	ADP
ftr-331	871	10	the	the	DET
ftr-331	871	11	target	target	NOUN
ftr-331	871	12	churches	church	NOUN
ftr-331	871	13	,	,	PUNCT
ftr-331	871	14	wrote	write	VERB
ftr-331	871	15	to	to	ADP
ftr-331	871	16	senators	senators	PROPN
ftr-331	871	17	baucus	baucus	PROPN
ftr-331	871	18	and	and	CCONJ
ftr-331	871	19	grassley	grassley	NOUN
ftr-331	871	20	on	on	ADP
ftr-331	871	21	november	november	PROPN
ftr-331	871	22	27	27	NUM
ftr-331	871	23	,	,	PUNCT
ftr-331	871	24	2007	2007	NUM
ftr-331	871	25	:	:	PUNCT
ftr-331	871	26	"	"	PUNCT
ftr-331	871	27	if	if	SCONJ
ftr-331	871	28	a	a	PRON
ftr-331	871	29	[	[	X
ftr-331	871	30	senate	senate	X
ftr-331	871	31	]	]	X
ftr-331	871	32	subpoena	subpoena	NOUN
ftr-331	871	33	were	be	AUX
ftr-331	871	34	issued	issue	VERB
ftr-331	871	35	,	,	PUNCT
ftr-331	871	36	the	the	DET
ftr-331	871	37	church	church	NOUN
ftr-331	871	38	and	and	CCONJ
ftr-331	871	39	its	its	PRON
ftr-331	871	40	members	member	NOUN
ftr-331	871	41	could	could	AUX
ftr-331	871	42	be	be	AUX
ftr-331	871	43	afforded	afford	VERB
ftr-331	871	44	certain	certain	ADJ
ftr-331	871	45	confidentiality	confidentiality	NOUN
ftr-331	871	46	protections	protection	NOUN
ftr-331	871	47	,	,	PUNCT
ftr-331	871	48	which	which	PRON
ftr-331	871	49	,	,	PUNCT
ftr-331	871	50	like	like	ADP
ftr-331	871	51	the	the	DET
ftr-331	871	52	privacy	privacy	NOUN
ftr-331	871	53	protections	protection	NOUN
ftr-331	871	54	of	of	ADP
ftr-331	871	55	section	section	NOUN
ftr-331	871	56	6103	6103	NUM
ftr-331	871	57	,	,	PUNCT
ftr-331	871	58	would	would	AUX
ftr-331	871	59	reduce	reduce	VERB
ftr-331	871	60	the	the	DET
ftr-331	871	61	likelihood	likelihood	NOUN
ftr-331	871	62	of	of	ADP
ftr-331	871	63	any	any	DET
ftr-331	871	64	public	public	ADJ
ftr-331	871	65	discourse	discourse	NOUN
ftr-331	871	66	regarding	regard	VERB
ftr-331	871	67	its	its	PRON
ftr-331	871	68	religious	religious	ADJ
ftr-331	871	69	beliefs	belief	NOUN
ftr-331	871	70	.	.	PUNCT
ftr-331	871	71	"	"	PUNCT
ftr-331	872	1	letter	letter	NOUN
ftr-331	872	2	from	from	ADP
ftr-331	872	3	marcus	marcus	PROPN
ftr-331	872	4	s.	s.	PROPN
ftr-331	872	5	owens	owens	PROPN
ftr-331	872	6	,	,	PUNCT
ftr-331	872	7	esq	esq	PROPN
ftr-331	872	8	.	.	PROPN
ftr-331	872	9	,	,	PUNCT
ftr-331	872	10	caplin	caplin	PROPN
ftr-331	872	11	&	&	CCONJ
ftr-331	872	12	drysdale	drysdale	PROPN
ftr-331	872	13	,	,	PUNCT
ftr-331	872	14	chartered	charter	VERB
ftr-331	872	15	,	,	PUNCT
ftr-331	872	16	to	to	ADP
ftr-331	872	17	max	max	PROPN
ftr-331	872	18	baucus	baucus	PROPN
ftr-331	872	19	,	,	PUNCT
ftr-331	872	20	chairman	chairman	NOUN
ftr-331	872	21	of	of	ADP
ftr-331	872	22	the	the	DET
ftr-331	872	23	committee	committee	NOUN
ftr-331	872	24	on	on	ADP
ftr-331	872	25	finance	finance	PROPN
ftr-331	872	26	,	,	PUNCT
ftr-331	872	27	u.s	u.s	PROPN
ftr-331	872	28	.	.	PROPN
ftr-331	872	29	senate	senate	PROPN
ftr-331	872	30	,	,	PUNCT
ftr-331	872	31	and	and	CCONJ
ftr-331	872	32	charles	charles	PROPN
ftr-331	872	33	d.	d.	PROPN
ftr-331	872	34	grassley	grassley	PROPN
ftr-331	872	35	,	,	PUNCT
ftr-331	872	36	ranking	ranking	ADJ
ftr-331	872	37	member	member	NOUN
ftr-331	872	38	of	of	ADP
ftr-331	872	39	the	the	DET
ftr-331	872	40	committee	committee	NOUN
ftr-331	872	41	on	on	ADP
ftr-331	872	42	finance	finance	PROPN
ftr-331	872	43	,	,	PUNCT
ftr-331	872	44	u.s	u.s	PROPN
ftr-331	872	45	.	.	PROPN
ftr-331	872	46	senate	senate	PROPN
ftr-331	872	47	(	(	PUNCT
ftr-331	872	48	nov	nov	PROPN
ftr-331	872	49	.	.	PROPN
ftr-331	872	50	27	27	NUM
ftr-331	872	51	,	,	PUNCT
ftr-331	872	52	2007	2007	NUM
ftr-331	872	53	)	)	PUNCT
ftr-331	872	54	,	,	PUNCT
ftr-331	872	55	2007	2007	NUM
ftr-331	872	56	tax	tax	NOUN
ftr-331	872	57	notes	note	NOUN
ftr-331	872	58	today	today	NOUN
ftr-331	872	59	235	235	NUM
ftr-331	872	60	-	-	SYM
ftr-331	872	61	29	29	NUM
ftr-331	872	62	.	.	PUNCT
ftr-331	873	1	2012	2012	NUM
ftr-331	873	2	]	]	PUNCT
ftr-331	873	3	225	225	NUM
ftr-331	873	4	florida	florida	PROPN
ftr-331	873	5	tax	tax	NOUN
ftr-331	873	6	review	review	NOUN
ftr-331	873	7	v.	v.	ADP
ftr-331	873	8	voluntary	voluntary	ADJ
ftr-331	873	9	disclosure	disclosure	NOUN
ftr-331	873	10	by	by	ADP
ftr-331	873	11	the	the	DET
ftr-331	873	12	organization	organization	NOUN
ftr-331	873	13	and	and	CCONJ
ftr-331	873	14	disclosure	disclosure	NOUN
ftr-331	873	15	by	by	ADP
ftr-331	873	16	private	private	ADJ
ftr-331	873	17	parties	party	NOUN
ftr-331	873	18	a.	a.	NOUN
ftr-331	873	19	voluntary	voluntary	ADJ
ftr-331	873	20	disclosure	disclosure	NOUN
ftr-331	873	21	by	by	ADP
ftr-331	873	22	the	the	DET
ftr-331	873	23	organization	organization	NOUN
ftr-331	873	24	itself	itself	PRON
ftr-331	873	25	charities	charity	NOUN
ftr-331	873	26	often	often	ADV
ftr-331	873	27	make	make	VERB
ftr-331	873	28	disclosures	disclosure	NOUN
ftr-331	873	29	to	to	ADP
ftr-331	873	30	various	various	ADJ
ftr-331	873	31	constituencies	constituency	NOUN
ftr-331	873	32	without	without	ADP
ftr-331	873	33	the	the	DET
ftr-331	873	34	compulsion	compulsion	NOUN
ftr-331	873	35	of	of	ADP
ftr-331	873	36	law	law	NOUN
ftr-331	873	37	.	.	PUNCT
ftr-331	874	1	prospective	prospective	ADJ
ftr-331	874	2	donors	donor	NOUN
ftr-331	874	3	and	and	CCONJ
ftr-331	874	4	grantmakers	grantmaker	NOUN
ftr-331	874	5	might	might	AUX
ftr-331	874	6	condition	condition	VERB
ftr-331	874	7	funds	fund	NOUN
ftr-331	874	8	on	on	ADP
ftr-331	874	9	the	the	DET
ftr-331	874	10	production	production	NOUN
ftr-331	874	11	of	of	ADP
ftr-331	874	12	satisfactory	satisfactory	ADJ
ftr-331	874	13	financial	financial	ADJ
ftr-331	874	14	or	or	CCONJ
ftr-331	874	15	other	other	ADJ
ftr-331	874	16	information	information	NOUN
ftr-331	874	17	.	.	PUNCT
ftr-331	875	1	for	for	ADP
ftr-331	875	2	example	example	NOUN
ftr-331	875	3	,	,	PUNCT
ftr-331	875	4	before	before	ADP
ftr-331	875	5	making	make	VERB
ftr-331	875	6	grants	grant	NOUN
ftr-331	875	7	to	to	ADP
ftr-331	875	8	charities	charity	NOUN
ftr-331	875	9	,	,	PUNCT
ftr-331	875	10	many	many	ADJ
ftr-331	875	11	community	community	NOUN
ftr-331	875	12	foundations	foundation	NOUN
ftr-331	875	13	insist	insist	VERB
ftr-331	875	14	on	on	ADP
ftr-331	875	15	being	be	AUX
ftr-331	875	16	advised	advise	VERB
ftr-331	875	17	of	of	ADP
ftr-331	875	18	such	such	ADJ
ftr-331	875	19	information	information	NOUN
ftr-331	875	20	as	as	ADP
ftr-331	875	21	the	the	DET
ftr-331	875	22	names	name	NOUN
ftr-331	875	23	and	and	CCONJ
ftr-331	875	24	relationships	relationship	NOUN
ftr-331	875	25	of	of	ADP
ftr-331	875	26	board	board	NOUN
ftr-331	875	27	members	member	NOUN
ftr-331	875	28	and	and	CCONJ
ftr-331	875	29	officers	officer	NOUN
ftr-331	875	30	,	,	PUNCT
ftr-331	875	31	the	the	DET
ftr-331	875	32	compensation	compensation	NOUN
ftr-331	875	33	of	of	ADP
ftr-331	875	34	officers	officer	NOUN
ftr-331	875	35	and	and	CCONJ
ftr-331	875	36	relevant	relevant	ADJ
ftr-331	875	37	relationships	relationship	NOUN
ftr-331	875	38	,	,	PUNCT
ftr-331	875	39	the	the	DET
ftr-331	875	40	identities	identity	NOUN
ftr-331	875	41	of	of	ADP
ftr-331	875	42	beneficiaries	beneficiary	NOUN
ftr-331	875	43	,	,	PUNCT
ftr-331	875	44	audit	audit	NOUN
ftr-331	875	45	data	datum	NOUN
ftr-331	875	46	,	,	PUNCT
ftr-331	875	47	and	and	CCONJ
ftr-331	875	48	basic	basic	ADJ
ftr-331	875	49	performance	performance	NOUN
ftr-331	875	50	metrics	metric	NOUN
ftr-331	875	51	.	.	PUNCT
ftr-331	876	1	government	government	NOUN
ftr-331	876	2	contracting	contracting	NOUN
ftr-331	876	3	rules	rule	NOUN
ftr-331	876	4	,	,	PUNCT
ftr-331	876	5	too	too	ADV
ftr-331	876	6	,	,	PUNCT
ftr-331	876	7	might	might	AUX
ftr-331	876	8	demand	demand	VERB
ftr-331	876	9	reporting	reporting	NOUN
ftr-331	876	10	and	and	CCONJ
ftr-331	876	11	audited	audit	VERB
ftr-331	876	12	financial	financial	ADJ
ftr-331	876	13	statements	statement	NOUN
ftr-331	876	14	.	.	PUNCT
ftr-331	877	1	beyond	beyond	ADP
ftr-331	877	2	statutory	statutory	ADJ
ftr-331	877	3	requirements	requirement	NOUN
ftr-331	877	4	,	,	PUNCT
ftr-331	877	5	the	the	DET
ftr-331	877	6	bylaws	bylaw	NOUN
ftr-331	877	7	of	of	ADP
ftr-331	877	8	membership	membership	NOUN
ftr-331	877	9	organizations	organization	NOUN
ftr-331	877	10	might	might	AUX
ftr-331	877	11	require	require	VERB
ftr-331	877	12	certain	certain	ADJ
ftr-331	877	13	disclosures	disclosure	NOUN
ftr-331	877	14	to	to	ADP
ftr-331	877	15	the	the	DET
ftr-331	877	16	members	member	NOUN
ftr-331	877	17	.	.	PUNCT
ftr-331	878	1	as	as	SCONJ
ftr-331	878	2	discussed	discuss	VERB
ftr-331	878	3	in	in	ADP
ftr-331	878	4	part	part	NOUN
ftr-331	878	5	iii	iii	NOUN
ftr-331	878	6	,	,	PUNCT
ftr-331	878	7	charities	charity	NOUN
ftr-331	878	8	have	have	VERB
ftr-331	878	9	no	no	DET
ftr-331	878	10	excuse	excuse	NOUN
ftr-331	878	11	for	for	ADP
ftr-331	878	12	refusing	refuse	VERB
ftr-331	878	13	to	to	PART
ftr-331	878	14	provide	provide	VERB
ftr-331	878	15	basic	basic	ADJ
ftr-331	878	16	information	information	NOUN
ftr-331	878	17	to	to	ADP
ftr-331	878	18	members	member	NOUN
ftr-331	878	19	of	of	ADP
ftr-331	878	20	the	the	DET
ftr-331	878	21	governing	govern	VERB
ftr-331	878	22	board	board	NOUN
ftr-331	878	23	,	,	PUNCT
ftr-331	878	24	who	who	PRON
ftr-331	878	25	should	should	AUX
ftr-331	878	26	not	not	PART
ftr-331	878	27	be	be	AUX
ftr-331	878	28	compelled	compel	VERB
ftr-331	878	29	to	to	PART
ftr-331	878	30	bring	bring	VERB
ftr-331	878	31	litigation	litigation	NOUN
ftr-331	878	32	to	to	PART
ftr-331	878	33	obtain	obtain	VERB
ftr-331	878	34	that	that	DET
ftr-331	878	35	information	information	NOUN
ftr-331	878	36	on	on	ADP
ftr-331	878	37	a	a	DET
ftr-331	878	38	timely	timely	ADJ
ftr-331	878	39	basis	basis	NOUN
ftr-331	878	40	.	.	PUNCT
ftr-331	879	1	while	while	SCONJ
ftr-331	879	2	,	,	PUNCT
ftr-331	879	3	as	as	SCONJ
ftr-331	879	4	mentioned	mention	VERB
ftr-331	879	5	in	in	ADP
ftr-331	879	6	part	part	NOUN
ftr-331	879	7	iv	iv	ADP
ftr-331	879	8	,	,	PUNCT
ftr-331	879	9	the	the	DET
ftr-331	879	10	affairs	affair	NOUN
ftr-331	879	11	of	of	ADP
ftr-331	879	12	a	a	DET
ftr-331	879	13	nonprofit	nonprofit	ADJ
ftr-331	879	14	,	,	PUNCT
ftr-331	879	15	nongovernmental	nongovernmental	ADJ
ftr-331	879	16	entity	entity	NOUN
ftr-331	879	17	are	be	AUX
ftr-331	879	18	private	private	ADJ
ftr-331	879	19	,	,	PUNCT
ftr-331	879	20	and	and	CCONJ
ftr-331	879	21	generally	generally	ADV
ftr-331	879	22	not	not	PART
ftr-331	879	23	subject	subject	ADJ
ftr-331	879	24	to	to	ADP
ftr-331	879	25	public	public	ADJ
ftr-331	879	26	disclosure	disclosure	NOUN
ftr-331	879	27	,	,	PUNCT
ftr-331	879	28	many	many	ADJ
ftr-331	879	29	of	of	ADP
ftr-331	879	30	the	the	DET
ftr-331	879	31	reported	report	VERB
ftr-331	879	32	troubles	trouble	NOUN
ftr-331	879	33	that	that	PRON
ftr-331	879	34	have	have	AUX
ftr-331	879	35	befallen	befall	VERB
ftr-331	879	36	charities	charity	NOUN
ftr-331	879	37	in	in	ADP
ftr-331	879	38	recent	recent	ADJ
ftr-331	879	39	years	year	NOUN
ftr-331	879	40	could	could	AUX
ftr-331	879	41	have	have	AUX
ftr-331	879	42	been	be	AUX
ftr-331	879	43	avoided	avoid	VERB
ftr-331	879	44	had	have	AUX
ftr-331	879	45	there	there	PRON
ftr-331	879	46	been	be	AUX
ftr-331	879	47	routine	routine	ADJ
ftr-331	879	48	,	,	PUNCT
ftr-331	879	49	timely	timely	ADJ
ftr-331	879	50	and	and	CCONJ
ftr-331	879	51	consistent	consistent	ADJ
ftr-331	879	52	public	public	ADJ
ftr-331	879	53	disclosure	disclosure	NOUN
ftr-331	879	54	of	of	ADP
ftr-331	879	55	basic	basic	ADJ
ftr-331	879	56	information	information	NOUN
ftr-331	879	57	.	.	PUNCT
ftr-331	880	1	some	some	PRON
ftr-331	880	2	of	of	ADP
ftr-331	880	3	this	this	DET
ftr-331	880	4	information	information	NOUN
ftr-331	880	5	is	be	AUX
ftr-331	880	6	already	already	ADV
ftr-331	880	7	available	available	ADJ
ftr-331	880	8	through	through	ADP
ftr-331	880	9	the	the	DET
ftr-331	880	10	regulatory	regulatory	ADJ
ftr-331	880	11	and	and	CCONJ
ftr-331	880	12	tax	tax	NOUN
ftr-331	880	13	filings	filing	NOUN
ftr-331	880	14	described	describe	VERB
ftr-331	880	15	in	in	ADP
ftr-331	880	16	part	part	PROPN
ftr-331	880	17	iii	iii	NOUN
ftr-331	880	18	,	,	PUNCT
ftr-331	880	19	but	but	CCONJ
ftr-331	880	20	usually	usually	ADV
ftr-331	880	21	only	only	ADV
ftr-331	880	22	much	much	ADV
ftr-331	880	23	after	after	ADP
ftr-331	880	24	the	the	DET
ftr-331	880	25	fact	fact	NOUN
ftr-331	880	26	(	(	PUNCT
ftr-331	880	27	even	even	ADV
ftr-331	880	28	when	when	SCONJ
ftr-331	880	29	timely	timely	ADJ
ftr-331	880	30	filed	file	VERB
ftr-331	880	31	)	)	PUNCT
ftr-331	880	32	and	and	CCONJ
ftr-331	880	33	in	in	ADP
ftr-331	880	34	a	a	DET
ftr-331	880	35	form	form	NOUN
ftr-331	880	36	that	that	PRON
ftr-331	880	37	can	can	AUX
ftr-331	880	38	be	be	AUX
ftr-331	880	39	difficult	difficult	ADJ
ftr-331	880	40	for	for	SCONJ
ftr-331	880	41	laymen	layman	NOUN
ftr-331	880	42	to	to	PART
ftr-331	880	43	parse	parse	VERB
ftr-331	880	44	.	.	PUNCT
ftr-331	881	1	the	the	DET
ftr-331	881	2	panel	panel	NOUN
ftr-331	881	3	on	on	ADP
ftr-331	881	4	the	the	DET
ftr-331	881	5	nonprofit	nonprofit	ADJ
ftr-331	881	6	sector	sector	NOUN
ftr-331	881	7	's	's	PART
ftr-331	881	8	principles	principle	NOUN
ftr-331	881	9	for	for	ADP
ftr-331	881	10	good	good	ADJ
ftr-331	881	11	governance	governance	NOUN
ftr-331	881	12	and	and	CCONJ
ftr-331	881	13	ethical	ethical	ADJ
ftr-331	881	14	practices	practice	NOUN
ftr-331	881	15	recommends	recommend	VERB
ftr-331	881	16	:	:	PUNCT
ftr-331	881	17	"	"	PUNCT
ftr-331	881	18	a	a	DET
ftr-331	881	19	charitable	charitable	ADJ
ftr-331	881	20	organization	organization	NOUN
ftr-331	881	21	should	should	AUX
ftr-331	881	22	make	make	VERB
ftr-331	881	23	information	information	NOUN
ftr-331	881	24	about	about	ADP
ftr-331	881	25	its	its	PRON
ftr-331	881	26	operations	operation	NOUN
ftr-331	881	27	,	,	PUNCT
ftr-331	881	28	including	include	VERB
ftr-331	881	29	its	its	PRON
ftr-331	881	30	governance	governance	NOUN
ftr-331	881	31	,	,	PUNCT
ftr-331	881	32	finances	finance	NOUN
ftr-331	881	33	,	,	PUNCT
ftr-331	881	34	programs	program	NOUN
ftr-331	881	35	and	and	CCONJ
ftr-331	881	36	activities	activity	NOUN
ftr-331	881	37	,	,	PUNCT
ftr-331	881	38	widely	widely	ADV
ftr-331	881	39	available	available	ADJ
ftr-331	881	40	to	to	ADP
ftr-331	881	41	the	the	DET
ftr-331	881	42	public	public	NOUN
ftr-331	881	43	.	.	PUNCT
ftr-331	882	1	charitable	charitable	ADJ
ftr-331	882	2	organizations	organization	NOUN
ftr-331	882	3	also	also	ADV
ftr-331	882	4	should	should	AUX
ftr-331	882	5	consider	consider	VERB
ftr-331	882	6	making	make	VERB
ftr-331	882	7	information	information	NOUN
ftr-331	882	8	available	available	ADJ
ftr-331	882	9	on	on	ADP
ftr-331	882	10	the	the	DET
ftr-331	882	11	methods	method	NOUN
ftr-331	882	12	they	they	PRON
ftr-331	882	13	use	use	VERB
ftr-331	882	14	to	to	PART
ftr-331	882	15	evaluate	evaluate	VERB
ftr-331	882	16	the	the	DET
ftr-331	882	17	outcomes	outcome	NOUN
ftr-331	882	18	of	of	ADP
ftr-331	882	19	their	their	PRON
ftr-331	882	20	work	work	NOUN
ftr-331	882	21	and	and	CCONJ
ftr-331	882	22	sharing	share	VERB
ftr-331	882	23	the	the	DET
ftr-331	882	24	results	result	NOUN
ftr-331	882	25	of	of	ADP
ftr-331	882	26	those	those	DET
ftr-331	882	27	evaluations	evaluation	NOUN
ftr-331	882	28	.	.	PUNCT
ftr-331	883	1	"l	"l	NUM
ftr-331	884	1	66	66	NUM
ftr-331	884	2	charities	charity	NOUN
ftr-331	884	3	should	should	AUX
ftr-331	884	4	consider	consider	VERB
ftr-331	884	5	making	make	VERB
ftr-331	884	6	clear	clear	ADJ
ftr-331	884	7	in	in	ADP
ftr-331	884	8	their	their	PRON
ftr-331	884	9	bylaws	bylaw	NOUN
ftr-331	884	10	or	or	CCONJ
ftr-331	884	11	policies	policy	NOUN
ftr-331	884	12	that	that	PRON
ftr-331	884	13	transparency	transparency	NOUN
ftr-331	884	14	with	with	ADP
ftr-331	884	15	the	the	DET
ftr-331	884	16	public	public	NOUN
ftr-331	884	17	is	be	AUX
ftr-331	884	18	to	to	PART
ftr-331	884	19	be	be	AUX
ftr-331	884	20	the	the	DET
ftr-331	884	21	norm	norm	NOUN
ftr-331	884	22	,	,	PUNCT
ftr-331	884	23	and	and	CCONJ
ftr-331	884	24	deviations	deviation	NOUN
ftr-331	884	25	from	from	ADP
ftr-331	884	26	that	that	DET
ftr-331	884	27	norm	norm	NOUN
ftr-331	884	28	ought	ought	AUX
ftr-331	884	29	to	to	PART
ftr-331	884	30	require	require	VERB
ftr-331	884	31	board	board	NOUN
ftr-331	884	32	consideration	consideration	NOUN
ftr-331	884	33	.	.	PUNCT
ftr-331	885	1	the	the	DET
ftr-331	885	2	fact	fact	NOUN
ftr-331	885	3	that	that	SCONJ
ftr-331	885	4	transparency	transparency	NOUN
ftr-331	885	5	is	be	AUX
ftr-331	885	6	the	the	DET
ftr-331	885	7	norm	norm	NOUN
ftr-331	885	8	itself	itself	PRON
ftr-331	885	9	would	would	AUX
ftr-331	885	10	deter	deter	VERB
ftr-331	885	11	many	many	ADJ
ftr-331	885	12	of	of	ADP
ftr-331	885	13	the	the	DET
ftr-331	885	14	abuses	abuse	NOUN
ftr-331	885	15	made	make	VERB
ftr-331	885	16	public	public	ADJ
ftr-331	885	17	.	.	PUNCT
ftr-331	886	1	166	166	NUM
ftr-331	886	2	.	.	PUNCT
ftr-331	886	3	panel	panel	NOUN
ftr-331	886	4	on	on	ADP
ftr-331	886	5	the	the	DET
ftr-331	886	6	nonprofit	nonprofit	ADJ
ftr-331	886	7	sector	sector	NOUN
ftr-331	886	8	,	,	PUNCT
ftr-331	886	9	principles	principle	NOUN
ftr-331	886	10	for	for	ADP
ftr-331	886	11	good	good	ADJ
ftr-331	886	12	governance	governance	NOUN
ftr-331	886	13	and	and	CCONJ
ftr-331	886	14	ethical	ethical	ADJ
ftr-331	886	15	practice	practice	NOUN
ftr-331	886	16	:	:	PUNCT
ftr-331	886	17	a	a	DET
ftr-331	886	18	guide	guide	NOUN
ftr-331	886	19	for	for	ADP
ftr-331	886	20	charities	charity	NOUN
ftr-331	886	21	and	and	CCONJ
ftr-331	886	22	foundations	foundation	NOUN
ftr-331	886	23	12	12	NUM
ftr-331	886	24	(	(	PUNCT
ftr-331	886	25	2007	2007	NUM
ftr-331	886	26	)	)	PUNCT
ftr-331	886	27	,	,	PUNCT
ftr-331	886	28	http://www.independentsector.org/uploads/accountabilitydocuments/	http://www.independentsector.org/uploads/accountabilitydocuments/	PROPN
ftr-331	886	29	principles	principle	VERB
ftr-331	886	30	forgoodgovernance	forgoodgovernance	NOUN
ftr-331	886	31	-	-	PUNCT
ftr-331	886	32	andethical	andethical	ADJ
ftr-331	886	33	practice.pdf	practice.pdf	NOUN
ftr-331	886	34	.	.	PUNCT
ftr-331	887	1	see	see	VERB
ftr-331	887	2	generally	generally	ADV
ftr-331	887	3	john	john	PROPN
ftr-331	887	4	tyler	tyler	PROPN
ftr-331	887	5	,	,	PUNCT
ftr-331	887	6	philanthropic	philanthropic	NOUN
ftr-331	887	7	transparency	transparency	NOUN
ftr-331	887	8	:	:	PUNCT
ftr-331	887	9	the	the	DET
ftr-331	887	10	good	good	NOUN
ftr-331	887	11	,	,	PUNCT
ftr-331	887	12	the	the	DET
ftr-331	887	13	bad	bad	ADJ
ftr-331	887	14	,	,	PUNCT
ftr-331	887	15	and	and	CCONJ
ftr-331	887	16	the	the	DET
ftr-331	887	17	useful	useful	ADJ
ftr-331	887	18	(	(	PUNCT
ftr-331	887	19	forthcoming	forthcoming	ADJ
ftr-331	887	20	)	)	PUNCT
ftr-331	887	21	.	.	PUNCT
ftr-331	888	1	[	[	X
ftr-331	888	2	vol	vol	NOUN
ftr-331	888	3	.	.	PUNCT
ftr-331	889	1	12:4226	12:4226	NUM
ftr-331	889	2	charity	charity	NOUN
ftr-331	889	3	governance	governance	NOUN
ftr-331	889	4	for	for	ADP
ftr-331	889	5	the	the	DET
ftr-331	889	6	benefit	benefit	NOUN
ftr-331	889	7	of	of	ADP
ftr-331	889	8	the	the	DET
ftr-331	889	9	general	general	ADJ
ftr-331	889	10	public	public	NOUN
ftr-331	889	11	,	,	PUNCT
ftr-331	889	12	nonprofits	nonprofit	NOUN
ftr-331	889	13	commonly	commonly	ADV
ftr-331	889	14	post	post	VERB
ftr-331	889	15	annual	annual	ADJ
ftr-331	889	16	reports	report	NOUN
ftr-331	889	17	to	to	ADP
ftr-331	889	18	their	their	PRON
ftr-331	889	19	websites	website	NOUN
ftr-331	889	20	,	,	PUNCT
ftr-331	889	21	but	but	CCONJ
ftr-331	889	22	it	it	PRON
ftr-331	889	23	is	be	AUX
ftr-331	889	24	not	not	PART
ftr-331	889	25	so	so	ADV
ftr-331	889	26	common	common	ADJ
ftr-331	889	27	to	to	PART
ftr-331	889	28	see	see	VERB
ftr-331	889	29	forms	form	NOUN
ftr-331	889	30	990	990	NUM
ftr-331	889	31	and	and	CCONJ
ftr-331	889	32	financial	financial	ADJ
ftr-331	889	33	statements.16	statements.16	PROPN
ftr-331	889	34	7	7	NUM
ftr-331	889	35	in	in	ADP
ftr-331	889	36	a	a	DET
ftr-331	889	37	crisis	crisis	NOUN
ftr-331	889	38	,	,	PUNCT
ftr-331	889	39	whether	whether	SCONJ
ftr-331	889	40	as	as	ADP
ftr-331	889	41	a	a	DET
ftr-331	889	42	matter	matter	NOUN
ftr-331	889	43	of	of	ADP
ftr-331	889	44	damage	damage	NOUN
ftr-331	889	45	control	control	NOUN
ftr-331	889	46	or	or	CCONJ
ftr-331	889	47	sincerely	sincerely	ADV
ftr-331	889	48	to	to	PART
ftr-331	889	49	get	get	VERB
ftr-331	889	50	ahead	ahead	ADV
ftr-331	889	51	of	of	ADP
ftr-331	889	52	the	the	DET
ftr-331	889	53	story	story	NOUN
ftr-331	889	54	,	,	PUNCT
ftr-331	889	55	nonprofits	nonprofit	NOUN
ftr-331	889	56	should	should	AUX
ftr-331	889	57	make	make	VERB
ftr-331	889	58	timely	timely	ADJ
ftr-331	889	59	disclosure	disclosure	NOUN
ftr-331	889	60	.	.	PUNCT
ftr-331	890	1	spinning	spinning	NOUN
ftr-331	890	2	is	be	AUX
ftr-331	890	3	a	a	DET
ftr-331	890	4	problem	problem	NOUN
ftr-331	890	5	,	,	PUNCT
ftr-331	890	6	though	though	ADV
ftr-331	890	7	.	.	PUNCT
ftr-331	891	1	for	for	ADP
ftr-331	891	2	example	example	NOUN
ftr-331	891	3	,	,	PUNCT
ftr-331	891	4	prior	prior	ADV
ftr-331	891	5	to	to	ADP
ftr-331	891	6	the	the	DET
ftr-331	891	7	2008	2008	NUM
ftr-331	891	8	settlement	settlement	NOUN
ftr-331	891	9	,	,	PUNCT
ftr-331	891	10	the	the	DET
ftr-331	891	11	dueling	duel	VERB
ftr-331	891	12	websites	website	NOUN
ftr-331	891	13	of	of	ADP
ftr-331	891	14	the	the	DET
ftr-331	891	15	litigants	litigant	NOUN
ftr-331	891	16	over	over	ADP
ftr-331	891	17	the	the	DET
ftr-331	891	18	robertson	robertson	PROPN
ftr-331	891	19	gift	gift	NOUN
ftr-331	891	20	to	to	ADP
ftr-331	891	21	princeton	princeton	PROPN
ftr-331	891	22	university	university	PROPN
ftr-331	891	23	to	to	PART
ftr-331	891	24	fund	fund	VERB
ftr-331	891	25	the	the	DET
ftr-331	891	26	woodrow	woodrow	PROPN
ftr-331	891	27	wilson	wilson	PROPN
ftr-331	891	28	school	school	PROPN
ftr-331	891	29	represented	represent	VERB
ftr-331	891	30	an	an	DET
ftr-331	891	31	attempt	attempt	NOUN
ftr-331	891	32	to	to	PART
ftr-331	891	33	influence	influence	VERB
ftr-331	891	34	the	the	DET
ftr-331	891	35	court	court	NOUN
ftr-331	891	36	of	of	ADP
ftr-331	891	37	public	public	ADJ
ftr-331	891	38	opinion.1	opinion.1	PROPN
ftr-331	891	39	6	6	NUM
ftr-331	891	40	8	8	NUM
ftr-331	891	41	other	other	ADJ
ftr-331	891	42	recent	recent	ADJ
ftr-331	891	43	scandals	scandal	NOUN
ftr-331	891	44	include	include	VERB
ftr-331	891	45	the	the	DET
ftr-331	891	46	smithsonian	smithsonian	ADJ
ftr-331	891	47	institution	institution	NOUN
ftr-331	891	48	69	69	NUM
ftr-331	891	49	and	and	CCONJ
ftr-331	891	50	the	the	DET
ftr-331	891	51	j.	j.	PROPN
ftr-331	891	52	paul	paul	PROPN
ftr-331	891	53	getty	getty	PROPN
ftr-331	891	54	foundation	foundation	PROPN
ftr-331	891	55	(	(	PUNCT
ftr-331	891	56	discussed	discuss	VERB
ftr-331	891	57	in	in	ADP
ftr-331	891	58	part	part	NOUN
ftr-331	891	59	v.c	v.c	PROPN
ftr-331	891	60	,	,	PUNCT
ftr-331	891	61	below)."o	below)."o	PROPN
ftr-331	891	62	b.	b.	PROPN
ftr-331	891	63	media	medium	NOUN
ftr-331	891	64	spurred	spur	VERB
ftr-331	891	65	by	by	ADP
ftr-331	891	66	the	the	DET
ftr-331	891	67	perceived	perceive	VERB
ftr-331	891	68	fundraising	fundraising	NOUN
ftr-331	891	69	abuses	abuse	NOUN
ftr-331	891	70	by	by	ADP
ftr-331	891	71	charities	charity	NOUN
ftr-331	891	72	in	in	ADP
ftr-331	891	73	response	response	NOUN
ftr-331	891	74	to	to	ADP
ftr-331	891	75	the	the	DET
ftr-331	891	76	attacks	attack	NOUN
ftr-331	891	77	on	on	ADP
ftr-331	891	78	september	september	PROPN
ftr-331	891	79	11	11	NUM
ftr-331	891	80	,	,	PUNCT
ftr-331	891	81	2001	2001	NUM
ftr-331	891	82	,	,	PUNCT
ftr-331	891	83	mainstream	mainstream	NOUN
ftr-331	891	84	as	as	ADV
ftr-331	891	85	well	well	ADV
ftr-331	891	86	as	as	ADP
ftr-331	891	87	specialty	specialty	NOUN
ftr-331	891	88	media	medium	NOUN
ftr-331	891	89	interest	interest	NOUN
ftr-331	891	90	in	in	ADP
ftr-331	891	91	nonprofit	nonprofit	ADJ
ftr-331	891	92	governance	governance	NOUN
ftr-331	891	93	has	have	AUX
ftr-331	891	94	exploded	explode	VERB
ftr-331	891	95	.	.	PUNCT
ftr-331	892	1	for	for	ADP
ftr-331	892	2	those	those	PRON
ftr-331	892	3	trying	try	VERB
ftr-331	892	4	to	to	PART
ftr-331	892	5	keep	keep	VERB
ftr-331	892	6	up	up	ADP
ftr-331	892	7	,	,	PUNCT
ftr-331	892	8	important	important	ADJ
ftr-331	892	9	resources	resource	NOUN
ftr-331	892	10	include	include	VERB
ftr-331	892	11	the	the	DET
ftr-331	892	12	chronicle	chronicle	PROPN
ftr-331	892	13	of	of	ADP
ftr-331	892	14	philanthropy	philanthropy	PROPN
ftr-331	892	15	's	's	PART
ftr-331	892	16	daily	daily	ADJ
ftr-331	892	17	posting	posting	NOUN
ftr-331	892	18	of	of	ADP
ftr-331	892	19	summaries	summary	NOUN
ftr-331	892	20	(	(	PUNCT
ftr-331	892	21	with	with	ADP
ftr-331	892	22	links	link	NOUN
ftr-331	892	23	)	)	PUNCT
ftr-331	892	24	of	of	ADP
ftr-331	892	25	news	news	NOUN
ftr-331	892	26	stories	story	NOUN
ftr-331	892	27	published	publish	VERB
ftr-331	892	28	around	around	ADP
ftr-331	892	29	the	the	DET
ftr-331	892	30	country	country	NOUN
ftr-331	892	31	,	,	PUNCT
ftr-331	892	32	"	"	PUNCT
ftr-331	892	33	'	'	PUNCT
ftr-331	892	34	as	as	ADP
ftr-331	892	35	167	167	NUM
ftr-331	892	36	.	.	PUNCT
ftr-331	893	1	for	for	ADP
ftr-331	893	2	a	a	DET
ftr-331	893	3	laudable	laudable	ADJ
ftr-331	893	4	example	example	NOUN
ftr-331	893	5	of	of	ADP
ftr-331	893	6	transparency	transparency	NOUN
ftr-331	893	7	,	,	PUNCT
ftr-331	893	8	see	see	VERB
ftr-331	893	9	the	the	DET
ftr-331	893	10	ford	ford	PROPN
ftr-331	893	11	foundation	foundation	PROPN
ftr-331	893	12	's	's	PART
ftr-331	893	13	site	site	NOUN
ftr-331	893	14	,	,	PUNCT
ftr-331	893	15	which	which	PRON
ftr-331	893	16	provides	provide	VERB
ftr-331	893	17	its	its	PRON
ftr-331	893	18	articles	article	NOUN
ftr-331	893	19	of	of	ADP
ftr-331	893	20	incorporation	incorporation	NOUN
ftr-331	893	21	;	;	PUNCT
ftr-331	893	22	bylaws	bylaw	NOUN
ftr-331	893	23	;	;	PUNCT
ftr-331	893	24	committee	committee	NOUN
ftr-331	893	25	charters	charter	NOUN
ftr-331	893	26	and	and	CCONJ
ftr-331	893	27	membership	membership	NOUN
ftr-331	893	28	;	;	PUNCT
ftr-331	893	29	standards	standard	NOUN
ftr-331	893	30	of	of	ADP
ftr-331	893	31	independence	independence	NOUN
ftr-331	893	32	;	;	PUNCT
ftr-331	893	33	trustee	trustee	NOUN
ftr-331	893	34	code	code	NOUN
ftr-331	893	35	of	of	ADP
ftr-331	893	36	ethics	ethic	NOUN
ftr-331	893	37	;	;	PUNCT
ftr-331	893	38	staff	staff	NOUN
ftr-331	893	39	code	code	NOUN
ftr-331	893	40	of	of	ADP
ftr-331	893	41	conduct	conduct	NOUN
ftr-331	893	42	and	and	CCONJ
ftr-331	893	43	ethics	ethic	NOUN
ftr-331	893	44	;	;	PUNCT
ftr-331	893	45	procedures	procedure	NOUN
ftr-331	893	46	for	for	ADP
ftr-331	893	47	approving	approve	VERB
ftr-331	893	48	affiliated	affiliated	ADJ
ftr-331	893	49	grants	grant	NOUN
ftr-331	893	50	;	;	PUNCT
ftr-331	893	51	and	and	CCONJ
ftr-331	893	52	procedures	procedure	NOUN
ftr-331	893	53	for	for	ADP
ftr-331	893	54	the	the	DET
ftr-331	893	55	receipt	receipt	NOUN
ftr-331	893	56	,	,	PUNCT
ftr-331	893	57	retention	retention	NOUN
ftr-331	893	58	and	and	CCONJ
ftr-331	893	59	treatment	treatment	NOUN
ftr-331	893	60	of	of	ADP
ftr-331	893	61	complaints	complaint	NOUN
ftr-331	893	62	regarding	regard	VERB
ftr-331	893	63	accounting	account	VERB
ftr-331	893	64	,	,	PUNCT
ftr-331	893	65	internal	internal	ADJ
ftr-331	893	66	accounting	accounting	NOUN
ftr-331	893	67	controls	control	NOUN
ftr-331	893	68	and	and	CCONJ
ftr-331	893	69	auditing	auditing	NOUN
ftr-331	893	70	matters	matter	NOUN
ftr-331	893	71	.	.	PUNCT
ftr-331	894	1	governance	governance	NOUN
ftr-331	894	2	,	,	PUNCT
ftr-331	894	3	fordfoundation	fordfoundation	NOUN
ftr-331	894	4	,	,	PUNCT
ftr-331	894	5	http://www	http://www	PROPN
ftr-331	894	6	.	.	PUNCT
ftr-331	895	1	fordfoundation.org/about-us/govemance	fordfoundation.org/about-us/govemance	ADV
ftr-331	895	2	(	(	PUNCT
ftr-331	895	3	last	last	ADV
ftr-331	895	4	visited	visit	VERB
ftr-331	895	5	oct	oct	PROPN
ftr-331	895	6	.	.	PROPN
ftr-331	895	7	12	12	NUM
ftr-331	895	8	,	,	PUNCT
ftr-331	895	9	2011	2011	NUM
ftr-331	895	10	)	)	PUNCT
ftr-331	895	11	.	.	PUNCT
ftr-331	896	1	see	see	VERB
ftr-331	896	2	annual	annual	ADJ
ftr-331	896	3	reports	report	NOUN
ftr-331	896	4	,	,	PUNCT
ftr-331	896	5	fordfoundation	fordfoundation	NOUN
ftr-331	896	6	,	,	PUNCT
ftr-331	896	7	http://www.fordfoundation.org/about-us/annual-reports	http://www.fordfoundation.org/about-us/annual-report	NOUN
ftr-331	896	8	(	(	PUNCT
ftr-331	896	9	last	last	ADV
ftr-331	896	10	visited	visit	VERB
ftr-331	896	11	oct	oct	PROPN
ftr-331	896	12	.	.	PROPN
ftr-331	896	13	11	11	NUM
ftr-331	896	14	,	,	PUNCT
ftr-331	896	15	2011	2011	NUM
ftr-331	896	16	)	)	PUNCT
ftr-331	896	17	for	for	ADP
ftr-331	896	18	copies	copy	NOUN
ftr-331	896	19	of	of	ADP
ftr-331	896	20	the	the	DET
ftr-331	896	21	ford	ford	PROPN
ftr-331	896	22	foundation	foundation	PROPN
ftr-331	896	23	's	's	PART
ftr-331	896	24	annual	annual	ADJ
ftr-331	896	25	reports	report	NOUN
ftr-331	896	26	,	,	PUNCT
ftr-331	896	27	and	and	CCONJ
ftr-331	896	28	see	see	VERB
ftr-331	896	29	financial	financial	ADJ
ftr-331	896	30	statements	statement	NOUN
ftr-331	896	31	,	,	PUNCT
ftr-331	896	32	fordfoundation	fordfoundation	NOUN
ftr-331	896	33	,	,	PUNCT
ftr-331	896	34	http://www.fordfoundation.org/aboutus/financial-statements	http://www.fordfoundation.org/aboutus/financial-statements	PROPN
ftr-331	896	35	(	(	PUNCT
ftr-331	896	36	last	last	ADV
ftr-331	896	37	visited	visit	VERB
ftr-331	896	38	oct	oct	PROPN
ftr-331	896	39	.	.	PROPN
ftr-331	896	40	11	11	NUM
ftr-331	896	41	,	,	PUNCT
ftr-331	896	42	2011	2011	NUM
ftr-331	896	43	)	)	PUNCT
ftr-331	896	44	for	for	ADP
ftr-331	896	45	copies	copy	NOUN
ftr-331	896	46	of	of	ADP
ftr-331	896	47	the	the	DET
ftr-331	896	48	ford	ford	PROPN
ftr-331	896	49	foundation	foundation	PROPN
ftr-331	896	50	's	's	PART
ftr-331	896	51	financial	financial	ADJ
ftr-331	896	52	statements	statement	NOUN
ftr-331	896	53	.	.	PUNCT
ftr-331	897	1	168	168	NUM
ftr-331	897	2	.	.	PUNCT
ftr-331	898	1	only	only	ADV
ftr-331	898	2	princeton	princeton	PROPN
ftr-331	898	3	's	's	PART
ftr-331	898	4	webpage	webpage	NOUN
ftr-331	898	5	survives	survive	VERB
ftr-331	898	6	.	.	PUNCT
ftr-331	899	1	see	see	VERB
ftr-331	899	2	robertson	robertson	PROPN
ftr-331	899	3	lawsuit	lawsuit	NOUN
ftr-331	899	4	overview	overview	NOUN
ftr-331	899	5	,	,	PUNCT
ftr-331	899	6	princeton	princeton	PROPN
ftr-331	899	7	univ	univ	PROPN
ftr-331	899	8	.	.	PROPN
ftr-331	899	9	,	,	PUNCT
ftr-331	899	10	http://www.princeton.edu/robertson/about/	http://www.princeton.edu/robertson/about/	PROPN
ftr-331	899	11	(	(	PUNCT
ftr-331	899	12	last	last	ADJ
ftr-331	899	13	updated	update	VERB
ftr-331	899	14	dec	dec	PROPN
ftr-331	899	15	.	.	PROPN
ftr-331	899	16	16	16	NUM
ftr-331	899	17	,	,	PUNCT
ftr-331	899	18	2008	2008	NUM
ftr-331	899	19	)	)	PUNCT
ftr-331	899	20	.	.	PUNCT
ftr-331	900	1	169	169	NUM
ftr-331	900	2	.	.	PUNCT
ftr-331	901	1	see	see	VERB
ftr-331	901	2	the	the	DET
ftr-331	901	3	governance	governance	NOUN
ftr-331	901	4	material	material	NOUN
ftr-331	901	5	posted	post	VERB
ftr-331	901	6	at	at	ADP
ftr-331	901	7	the	the	DET
ftr-331	901	8	board	board	NOUN
ftr-331	901	9	of	of	ADP
ftr-331	901	10	regents	regent	NOUN
ftr-331	901	11	,	,	PUNCT
ftr-331	901	12	smithsonian	smithsonian	PROPN
ftr-331	901	13	inst	inst	PROPN
ftr-331	901	14	.	.	PROPN
ftr-331	901	15	,	,	PUNCT
ftr-331	901	16	http://www.si.edu/govemance/	http://www.si.edu/govemance/	PROPN
ftr-331	901	17	(	(	PUNCT
ftr-331	901	18	last	last	ADJ
ftr-331	901	19	visited	visit	VERB
ftr-331	901	20	oct	oct	PROPN
ftr-331	901	21	.	.	PROPN
ftr-331	901	22	12	12	NUM
ftr-331	901	23	,	,	PUNCT
ftr-331	901	24	2011	2011	NUM
ftr-331	901	25	)	)	PUNCT
ftr-331	901	26	.	.	PUNCT
ftr-331	902	1	170	170	NUM
ftr-331	902	2	.	.	PUNCT
ftr-331	903	1	see	see	VERB
ftr-331	903	2	governance	governance	NOUN
ftr-331	903	3	,	,	PUNCT
ftr-331	903	4	the	the	DET
ftr-331	903	5	getty	getty	PROPN
ftr-331	903	6	trust	trust	PROPN
ftr-331	903	7	,	,	PUNCT
ftr-331	903	8	http://www.getty.edu/about/	http://www.getty.edu/about/	X
ftr-331	903	9	governance/	governance/	NUM
ftr-331	903	10	(	(	PUNCT
ftr-331	903	11	last	last	ADV
ftr-331	903	12	visited	visit	VERB
ftr-331	903	13	oct	oct	PROPN
ftr-331	903	14	.	.	PROPN
ftr-331	903	15	12	12	NUM
ftr-331	903	16	,	,	PUNCT
ftr-331	903	17	2011	2011	NUM
ftr-331	903	18	)	)	PUNCT
ftr-331	903	19	.	.	PUNCT
ftr-331	904	1	the	the	DET
ftr-331	904	2	posted	post	VERB
ftr-331	904	3	material	material	NOUN
ftr-331	904	4	includes	include	VERB
ftr-331	904	5	the	the	DET
ftr-331	904	6	getty	getty	NOUN
ftr-331	904	7	's	's	PART
ftr-331	904	8	mission	mission	NOUN
ftr-331	904	9	statement	statement	NOUN
ftr-331	904	10	,	,	PUNCT
ftr-331	904	11	trust	trust	NOUN
ftr-331	904	12	indenture	indenture	NOUN
ftr-331	904	13	,	,	PUNCT
ftr-331	904	14	bylaws	bylaw	NOUN
ftr-331	904	15	,	,	PUNCT
ftr-331	904	16	board	board	NOUN
ftr-331	904	17	of	of	ADP
ftr-331	904	18	trustees	trustee	NOUN
ftr-331	904	19	,	,	PUNCT
ftr-331	904	20	board	board	NOUN
ftr-331	904	21	committees	committee	NOUN
ftr-331	904	22	,	,	PUNCT
ftr-331	904	23	trust	trust	NOUN
ftr-331	904	24	officers	officer	NOUN
ftr-331	904	25	and	and	CCONJ
ftr-331	904	26	program	program	NOUN
ftr-331	904	27	directors	director	NOUN
ftr-331	904	28	,	,	PUNCT
ftr-331	904	29	policies	policy	NOUN
ftr-331	904	30	,	,	PUNCT
ftr-331	904	31	financial	financial	ADJ
ftr-331	904	32	information	information	NOUN
ftr-331	904	33	,	,	PUNCT
ftr-331	904	34	annual	annual	ADJ
ftr-331	904	35	and	and	CCONJ
ftr-331	904	36	other	other	ADJ
ftr-331	904	37	reports	report	NOUN
ftr-331	904	38	,	,	PUNCT
ftr-331	904	39	and	and	CCONJ
ftr-331	904	40	the	the	DET
ftr-331	904	41	california	california	PROPN
ftr-331	904	42	attorney	attorney	PROPN
ftr-331	904	43	general	general	NOUN
ftr-331	904	44	's	's	PART
ftr-331	904	45	2006	2006	NUM
ftr-331	904	46	investigative	investigative	ADJ
ftr-331	904	47	report	report	NOUN
ftr-331	904	48	and	and	CCONJ
ftr-331	904	49	the	the	DET
ftr-331	904	50	2008	2008	NUM
ftr-331	904	51	closure	closure	NOUN
ftr-331	904	52	of	of	ADP
ftr-331	904	53	the	the	DET
ftr-331	904	54	state	state	NOUN
ftr-331	904	55	's	's	PART
ftr-331	904	56	monitoring	monitoring	NOUN
ftr-331	904	57	process	process	NOUN
ftr-331	904	58	.	.	PUNCT
ftr-331	905	1	i	i	PRON
ftr-331	905	2	d.	d.	PROPN
ftr-331	905	3	171	171	NUM
ftr-331	905	4	.	.	PUNCT
ftr-331	906	1	today	today	NOUN
ftr-331	906	2	's	's	PART
ftr-331	906	3	news	news	NOUN
ftr-331	906	4	,	,	PUNCT
ftr-331	906	5	chron	chron	NOUN
ftr-331	906	6	.	.	PUNCT
ftr-331	906	7	of	of	ADP
ftr-331	906	8	philanthropy	philanthropy	NOUN
ftr-331	906	9	,	,	PUNCT
ftr-331	906	10	http://philanthropy.com/	http://philanthropy.com/	ADJ
ftr-331	906	11	section	section	NOUN
ftr-331	906	12	/	/	SYM
ftr-331	906	13	todays	todays	PROPN
ftr-331	906	14	-	-	PUNCT
ftr-331	906	15	news/284/	news/284/	NOUN
ftr-331	906	16	(	(	PUNCT
ftr-331	906	17	last	last	ADJ
ftr-331	906	18	visited	visit	VERB
ftr-331	906	19	oct	oct	PROPN
ftr-331	906	20	.	.	PROPN
ftr-331	906	21	12	12	NUM
ftr-331	906	22	,	,	PUNCT
ftr-331	906	23	2011	2011	NUM
ftr-331	906	24	)	)	PUNCT
ftr-331	906	25	.	.	PUNCT
ftr-331	907	1	2012	2012	NUM
ftr-331	907	2	]	]	PUNCT
ftr-331	907	3	227	227	NUM
ftr-331	907	4	florida	florida	PROPN
ftr-331	907	5	tax	tax	NOUN
ftr-331	907	6	review	review	NOUN
ftr-331	907	7	well	well	ADV
ftr-331	907	8	as	as	ADP
ftr-331	907	9	such	such	ADJ
ftr-331	907	10	legal	legal	ADJ
ftr-331	907	11	nonprofit	nonprofit	ADJ
ftr-331	907	12	blogs	blog	NOUN
ftr-331	907	13	as	as	SCONJ
ftr-331	907	14	don	don	PROPN
ftr-331	907	15	kramer	kramer	PROPN
ftr-331	907	16	's	's	PART
ftr-331	907	17	nonprofit	nonprofit	PROPN
ftr-331	907	18	issues,7	issues,7	ADJ
ftr-331	907	19	a	a	DET
ftr-331	907	20	group	group	NOUN
ftr-331	907	21	of	of	ADP
ftr-331	907	22	legal	legal	ADJ
ftr-331	907	23	academics	academic	NOUN
ftr-331	907	24	'	'	PART
ftr-331	907	25	nonprofit	nonprofit	ADJ
ftr-331	907	26	law	law	NOUN
ftr-331	907	27	prof	prof	NOUN
ftr-331	907	28	blog	blog	NOUN
ftr-331	907	29	,	,	PUNCT
ftr-331	907	30	73	73	NUM
ftr-331	907	31	and	and	CCONJ
ftr-331	907	32	jack	jack	PROPN
ftr-331	907	33	siegel	siegel	PROPN
ftr-331	907	34	's	's	PART
ftr-331	907	35	charity	charity	NOUN
ftr-331	907	36	governance	governance	NOUN
ftr-331	907	37	blog.17	blog.17	VERB
ftr-331	907	38	4	4	NUM
ftr-331	907	39	reporters	reporter	NOUN
ftr-331	907	40	often	often	ADV
ftr-331	907	41	dwell	dwell	VERB
ftr-331	907	42	on	on	ADP
ftr-331	907	43	"	"	PUNCT
ftr-331	907	44	fraud	fraud	NOUN
ftr-331	907	45	and	and	CCONJ
ftr-331	907	46	abuse	abuse	NOUN
ftr-331	907	47	"	"	PUNCT
ftr-331	907	48	in	in	ADP
ftr-331	907	49	the	the	DET
ftr-331	907	50	nonprofit	nonprofit	ADJ
ftr-331	907	51	sector	sector	NOUN
ftr-331	907	52	.	.	PUNCT
ftr-331	908	1	we	we	PRON
ftr-331	908	2	run	run	VERB
ftr-331	908	3	the	the	DET
ftr-331	908	4	risk	risk	NOUN
ftr-331	908	5	,	,	PUNCT
ftr-331	908	6	however	however	ADV
ftr-331	908	7	,	,	PUNCT
ftr-331	908	8	of	of	ADP
ftr-331	908	9	over	over	ADP
ftr-331	908	10	-	-	PUNCT
ftr-331	908	11	reaction	reaction	NOUN
ftr-331	908	12	to	to	ADP
ftr-331	908	13	anecdotal	anecdotal	ADJ
ftr-331	908	14	information	information	NOUN
ftr-331	908	15	since	since	SCONJ
ftr-331	908	16	we	we	PRON
ftr-331	908	17	do	do	AUX
ftr-331	908	18	n't	not	PART
ftr-331	908	19	know	know	VERB
ftr-331	908	20	the	the	DET
ftr-331	908	21	denominator	denominator	NOUN
ftr-331	908	22	,	,	PUNCT
ftr-331	908	23	is	be	AUX
ftr-331	908	24	the	the	DET
ftr-331	908	25	fact	fact	NOUN
ftr-331	908	26	that	that	SCONJ
ftr-331	908	27	we	we	PRON
ftr-331	908	28	're	be	AUX
ftr-331	908	29	seeing	see	VERB
ftr-331	908	30	more	more	ADJ
ftr-331	908	31	stories	story	NOUN
ftr-331	908	32	an	an	DET
ftr-331	908	33	indication	indication	NOUN
ftr-331	908	34	of	of	ADP
ftr-331	908	35	increasing	increase	VERB
ftr-331	908	36	problems	problem	NOUN
ftr-331	908	37	,	,	PUNCT
ftr-331	908	38	or	or	CCONJ
ftr-331	908	39	of	of	ADP
ftr-331	908	40	increasing	increase	VERB
ftr-331	908	41	observation	observation	NOUN
ftr-331	908	42	?	?	PUNCT
ftr-331	909	1	in	in	ADP
ftr-331	909	2	general	general	ADJ
ftr-331	909	3	,	,	PUNCT
ftr-331	909	4	the	the	DET
ftr-331	909	5	increased	increase	VERB
ftr-331	909	6	availability	availability	NOUN
ftr-331	909	7	of	of	ADP
ftr-331	909	8	information	information	NOUN
ftr-331	909	9	on	on	ADP
ftr-331	909	10	nonprofit	nonprofit	ADJ
ftr-331	909	11	operations	operation	NOUN
ftr-331	909	12	increases	increase	VERB
ftr-331	909	13	the	the	DET
ftr-331	909	14	public	public	ADJ
ftr-331	909	15	expectation	expectation	NOUN
ftr-331	909	16	for	for	ADP
ftr-331	909	17	more	more	ADJ
ftr-331	909	18	transparency	transparency	NOUN
ftr-331	909	19	.	.	PUNCT
ftr-331	910	1	c.	c.	PROPN
ftr-331	910	2	peer	peer	NOUN
ftr-331	910	3	regulators	regulator	NOUN
ftr-331	910	4	and	and	CCONJ
ftr-331	910	5	charity	charity	NOUN
ftr-331	910	6	"	"	PUNCT
ftr-331	910	7	watchdogs	watchdog	NOUN
ftr-331	910	8	"	"	PUNCT
ftr-331	910	9	peer	peer	NOUN
ftr-331	910	10	regulation	regulation	NOUN
ftr-331	910	11	in	in	ADP
ftr-331	910	12	the	the	DET
ftr-331	910	13	nonprofit	nonprofit	ADJ
ftr-331	910	14	sector	sector	NOUN
ftr-331	910	15	comes	come	VERB
ftr-331	910	16	in	in	ADP
ftr-331	910	17	two	two	NUM
ftr-331	910	18	flavors	flavor	NOUN
ftr-331	910	19	the	the	DET
ftr-331	910	20	third	third	ADJ
ftr-331	910	21	-	-	PUNCT
ftr-331	910	22	party	party	NOUN
ftr-331	910	23	watchdogs	watchdog	NOUN
ftr-331	910	24	and	and	CCONJ
ftr-331	910	25	the	the	DET
ftr-331	910	26	trade	trade	NOUN
ftr-331	910	27	associations	association	NOUN
ftr-331	910	28	.	.	PUNCT
ftr-331	911	1	the	the	DET
ftr-331	911	2	watchdogs	watchdog	NOUN
ftr-331	911	3	are	be	AUX
ftr-331	911	4	donorfocused	donorfocuse	VERB
ftr-331	911	5	,	,	PUNCT
ftr-331	911	6	and	and	CCONJ
ftr-331	911	7	they	they	PRON
ftr-331	911	8	typically	typically	ADV
ftr-331	911	9	provide	provide	VERB
ftr-331	911	10	assessments	assessment	NOUN
ftr-331	911	11	(	(	PUNCT
ftr-331	911	12	sometimes	sometimes	ADV
ftr-331	911	13	using	use	VERB
ftr-331	911	14	a	a	DET
ftr-331	911	15	star	star	NOUN
ftr-331	911	16	system	system	NOUN
ftr-331	911	17	or	or	CCONJ
ftr-331	911	18	letter	letter	NOUN
ftr-331	911	19	grades	grade	NOUN
ftr-331	911	20	)	)	PUNCT
ftr-331	911	21	regardless	regardless	ADV
ftr-331	911	22	of	of	ADP
ftr-331	911	23	whether	whether	SCONJ
ftr-331	911	24	the	the	DET
ftr-331	911	25	charity	charity	NOUN
ftr-331	911	26	knows	know	VERB
ftr-331	911	27	about	about	ADP
ftr-331	911	28	the	the	DET
ftr-331	911	29	review	review	NOUN
ftr-331	911	30	or	or	CCONJ
ftr-331	911	31	supplies	supply	VERB
ftr-331	911	32	information	information	NOUN
ftr-331	911	33	.	.	PUNCT
ftr-331	912	1	however	however	ADV
ftr-331	912	2	,	,	PUNCT
ftr-331	912	3	the	the	DET
ftr-331	912	4	bbb	bbb	PROPN
ftr-331	912	5	wise	wise	NOUN
ftr-331	912	6	giving	giving	NOUN
ftr-331	912	7	alliance	alliance	NOUN
ftr-331	912	8	which	which	PRON
ftr-331	912	9	assesses	assess	VERB
ftr-331	912	10	whether	whether	SCONJ
ftr-331	912	11	a	a	DET
ftr-331	912	12	given	give	VERB
ftr-331	912	13	charity	charity	NOUN
ftr-331	912	14	meets	meet	VERB
ftr-331	912	15	or	or	CCONJ
ftr-331	912	16	does	do	AUX
ftr-331	912	17	not	not	PART
ftr-331	912	18	meet	meet	VERB
ftr-331	912	19	its	its	PRON
ftr-331	912	20	standards	standard	NOUN
ftr-331	912	21	for	for	ADP
ftr-331	912	22	charity	charity	NOUN
ftr-331	912	23	accountability	accountability	NOUN
ftr-331	912	24	relies	rely	VERB
ftr-331	912	25	on	on	ADP
ftr-331	912	26	information	information	NOUN
ftr-331	912	27	from	from	ADP
ftr-331	912	28	the	the	DET
ftr-331	912	29	charity	charity	NOUN
ftr-331	912	30	and	and	CCONJ
ftr-331	912	31	states	state	VERB
ftr-331	912	32	cases	case	NOUN
ftr-331	912	33	in	in	ADP
ftr-331	912	34	which	which	PRON
ftr-331	912	35	the	the	DET
ftr-331	912	36	organization	organization	NOUN
ftr-331	912	37	failed	fail	VERB
ftr-331	912	38	to	to	PART
ftr-331	912	39	respond	respond	VERB
ftr-331	912	40	.	.	PUNCT
ftr-331	912	41	'	'	PUNCT
ftr-331	913	1	6	6	NUM
ftr-331	913	2	172	172	NUM
ftr-331	913	3	.	.	PUNCT
ftr-331	914	1	don	don	PROPN
ftr-331	914	2	kramer	kramer	PROPN
ftr-331	914	3	's	's	PART
ftr-331	914	4	nonprofit	nonprofit	ADJ
ftr-331	914	5	issues	issue	NOUN
ftr-331	914	6	,	,	PUNCT
ftr-331	914	7	http://www.nonprofitissues.com/	http://www.nonprofitissues.com/	NOUN
ftr-331	914	8	(	(	PUNCT
ftr-331	914	9	last	last	ADJ
ftr-331	914	10	visited	visit	VERB
ftr-331	914	11	oct	oct	PROPN
ftr-331	914	12	.	.	PROPN
ftr-331	914	13	12	12	NUM
ftr-331	914	14	,	,	PUNCT
ftr-331	914	15	2011	2011	NUM
ftr-331	914	16	)	)	PUNCT
ftr-331	914	17	.	.	PUNCT
ftr-331	915	1	173	173	NUM
ftr-331	915	2	.	.	PUNCT
ftr-331	916	1	nonprofit	nonprofit	ADJ
ftr-331	916	2	law	law	PROPN
ftr-331	916	3	prof	prof	NOUN
ftr-331	916	4	blog	blog	NOUN
ftr-331	916	5	,	,	PUNCT
ftr-331	916	6	http://lawprofessors.typepad.com/	http://lawprofessors.typepad.com/	PROPN
ftr-331	916	7	http://lawprofessors.typepad.com/nonprofit/	http://lawprofessors.typepad.com/nonprofit/	PROPN
ftr-331	916	8	(	(	PUNCT
ftr-331	916	9	last	last	ADV
ftr-331	916	10	visited	visit	VERB
ftr-331	916	11	oct	oct	PROPN
ftr-331	916	12	.	.	PROPN
ftr-331	916	13	12	12	NUM
ftr-331	916	14	,	,	PUNCT
ftr-331	916	15	2011	2011	NUM
ftr-331	916	16	)	)	PUNCT
ftr-331	916	17	.	.	PUNCT
ftr-331	917	1	174	174	NUM
ftr-331	917	2	.	.	PUNCT
ftr-331	918	1	charity	charity	NOUN
ftr-331	918	2	governance	governance	NOUN
ftr-331	918	3	,	,	PUNCT
ftr-331	918	4	http://www.charitygovemance.com./	http://www.charitygovemance.com./	PROPN
ftr-331	918	5	(	(	PUNCT
ftr-331	918	6	last	last	ADJ
ftr-331	918	7	visited	visit	VERB
ftr-331	918	8	oct	oct	PROPN
ftr-331	918	9	.	.	PROPN
ftr-331	918	10	12	12	NUM
ftr-331	918	11	,	,	PUNCT
ftr-331	918	12	2011	2011	NUM
ftr-331	918	13	)	)	PUNCT
ftr-331	918	14	.	.	PUNCT
ftr-331	919	1	175	175	NUM
ftr-331	919	2	.	.	PUNCT
ftr-331	920	1	see	see	VERB
ftr-331	920	2	marion	marion	PROPN
ftr-331	920	3	r.	r.	PROPN
ftr-331	920	4	fremont	fremont	PROPN
ftr-331	920	5	-	-	PUNCT
ftr-331	920	6	smith	smith	PROPN
ftr-331	920	7	&	&	CCONJ
ftr-331	920	8	andras	andras	PROPN
ftr-331	920	9	kosaras	kosaras	PROPN
ftr-331	920	10	,	,	PUNCT
ftr-331	920	11	wrongdoing	wrongdoing	NOUN
ftr-331	920	12	by	by	ADP
ftr-331	920	13	officers	officer	NOUN
ftr-331	920	14	and	and	CCONJ
ftr-331	920	15	directors	director	NOUN
ftr-331	920	16	of	of	ADP
ftr-331	920	17	charities	charity	NOUN
ftr-331	920	18	:	:	PUNCT
ftr-331	920	19	a	a	DET
ftr-331	920	20	survey	survey	NOUN
ftr-331	920	21	of	of	ADP
ftr-331	920	22	press	press	NOUN
ftr-331	920	23	reports	report	NOUN
ftr-331	920	24	1995	1995	NUM
ftr-331	920	25	-	-	SYM
ftr-331	920	26	2002	2002	NUM
ftr-331	920	27	,	,	PUNCT
ftr-331	920	28	42	42	NUM
ftr-331	920	29	exempt	exempt	ADJ
ftr-331	920	30	org	org	NOUN
ftr-331	920	31	.	.	PUNCT
ftr-331	921	1	tax	tax	NOUN
ftr-331	921	2	rev	rev	PROPN
ftr-331	921	3	.	.	PROPN
ftr-331	921	4	25	25	NUM
ftr-331	921	5	(	(	PUNCT
ftr-331	921	6	oct	oct	PROPN
ftr-331	921	7	.	.	PROPN
ftr-331	921	8	2003	2003	NUM
ftr-331	921	9	)	)	PUNCT
ftr-331	921	10	;	;	PUNCT
ftr-331	921	11	marion	marion	PROPN
ftr-331	921	12	r.	r.	PROPN
ftr-331	921	13	fremont	fremont	PROPN
ftr-331	921	14	-	-	PUNCT
ftr-331	921	15	smith	smith	PROPN
ftr-331	921	16	,	,	PUNCT
ftr-331	921	17	pillaging	pillaging	NOUN
ftr-331	921	18	of	of	ADP
ftr-331	921	19	charitable	charitable	ADJ
ftr-331	921	20	assets	asset	NOUN
ftr-331	921	21	:	:	PUNCT
ftr-331	921	22	embezzlement	embezzlement	NOUN
ftr-331	921	23	and	and	CCONJ
ftr-331	921	24	fraud	fraud	NOUN
ftr-331	921	25	,	,	PUNCT
ftr-331	921	26	46	46	NUM
ftr-331	921	27	exempt	exempt	ADJ
ftr-331	921	28	org	org	NOUN
ftr-331	921	29	.	.	PUNCT
ftr-331	922	1	tax	tax	NOUN
ftr-331	922	2	rev	rev	PROPN
ftr-331	922	3	.	.	PROPN
ftr-331	923	1	334	334	NUM
ftr-331	923	2	(	(	PUNCT
ftr-331	923	3	dec	dec	PROPN
ftr-331	923	4	.	.	PROPN
ftr-331	923	5	2004	2004	NUM
ftr-331	923	6	)	)	PUNCT
ftr-331	923	7	.	.	PUNCT
ftr-331	924	1	176	176	NUM
ftr-331	924	2	.	.	PUNCT
ftr-331	925	1	see	see	VERB
ftr-331	925	2	implementation	implementation	NOUN
ftr-331	925	3	guide	guide	NOUN
ftr-331	925	4	to	to	ADP
ftr-331	925	5	bbb	bbb	PROPN
ftr-331	925	6	wise	wise	ADJ
ftr-331	925	7	giving	giving	NOUN
ftr-331	925	8	alliance	alliance	NOUN
ftr-331	925	9	standards	standard	NOUN
ftr-331	925	10	for	for	ADP
ftr-331	925	11	charity	charity	NOUN
ftr-331	925	12	accountability	accountability	NOUN
ftr-331	925	13	,	,	PUNCT
ftr-331	925	14	bbb	bbb	PROPN
ftr-331	925	15	,	,	PUNCT
ftr-331	925	16	http://www.bbb.org/us/charity-evaluation/	http://www.bbb.org/us/charity-evaluation/	NOUN
ftr-331	925	17	(	(	PUNCT
ftr-331	925	18	last	last	ADV
ftr-331	925	19	visited	visit	VERB
ftr-331	925	20	oct	oct	PROPN
ftr-331	925	21	.	.	PROPN
ftr-331	925	22	13	13	NUM
ftr-331	925	23	,	,	PUNCT
ftr-331	925	24	2011	2011	NUM
ftr-331	925	25	)	)	PUNCT
ftr-331	925	26	.	.	PUNCT
ftr-331	926	1	as	as	SCONJ
ftr-331	926	2	explained	explain	VERB
ftr-331	926	3	in	in	ADP
ftr-331	926	4	the	the	DET
ftr-331	926	5	preface	preface	NOUN
ftr-331	926	6	to	to	ADP
ftr-331	926	7	the	the	DET
ftr-331	926	8	standards	standard	NOUN
ftr-331	926	9	:	:	PUNCT
ftr-331	926	10	the	the	DET
ftr-331	926	11	overarching	overarching	ADJ
ftr-331	926	12	principle	principle	NOUN
ftr-331	926	13	of	of	ADP
ftr-331	926	14	the	the	DET
ftr-331	926	15	bbb	bbb	PROPN
ftr-331	926	16	wise	wise	NOUN
ftr-331	926	17	giving	give	VERB
ftr-331	926	18	alliance	alliance	NOUN
ftr-331	926	19	standards	standard	NOUN
ftr-331	926	20	for	for	ADP
ftr-331	926	21	charity	charity	NOUN
ftr-331	926	22	accountability	accountability	NOUN
ftr-331	926	23	is	be	AUX
ftr-331	926	24	full	full	ADJ
ftr-331	926	25	disclosure	disclosure	NOUN
ftr-331	926	26	to	to	ADP
ftr-331	926	27	donors	donor	NOUN
ftr-331	926	28	and	and	CCONJ
ftr-331	926	29	potential	potential	ADJ
ftr-331	926	30	donors	donor	NOUN
ftr-331	926	31	at	at	ADP
ftr-331	926	32	the	the	DET
ftr-331	926	33	time	time	NOUN
ftr-331	926	34	of	of	ADP
ftr-331	926	35	solicitation	solicitation	NOUN
ftr-331	926	36	and	and	CCONJ
ftr-331	926	37	thereafter	thereafter	ADV
ftr-331	926	38	.	.	PUNCT
ftr-331	927	1	however	however	ADV
ftr-331	927	2	,	,	PUNCT
ftr-331	927	3	where	where	SCONJ
ftr-331	927	4	indicated	indicate	VERB
ftr-331	927	5	,	,	PUNCT
ftr-331	927	6	the	the	DET
ftr-331	927	7	standards	standard	NOUN
ftr-331	927	8	recommend	recommend	VERB
ftr-331	927	9	ethical	ethical	ADJ
ftr-331	927	10	practices	practice	NOUN
ftr-331	927	11	beyond	beyond	ADP
ftr-331	927	12	the	the	DET
ftr-331	927	13	act	act	NOUN
ftr-331	927	14	of	of	ADP
ftr-331	927	15	disclosure	disclosure	NOUN
ftr-331	927	16	in	in	ADP
ftr-331	927	17	order	order	NOUN
ftr-331	927	18	to	to	PART
ftr-331	927	19	ensure	ensure	VERB
ftr-331	927	20	public	public	ADJ
ftr-331	927	21	confidence	confidence	NOUN
ftr-331	927	22	and	and	CCONJ
ftr-331	927	23	encourage	encourage	VERB
ftr-331	927	24	giving	give	VERB
ftr-331	927	25	.	.	PUNCT
ftr-331	928	1	as	as	ADP
ftr-331	928	2	voluntary	voluntary	ADJ
ftr-331	928	3	standards	standard	NOUN
ftr-331	928	4	,	,	PUNCT
ftr-331	928	5	they	they	PRON
ftr-331	928	6	also	also	ADV
ftr-331	928	7	go	go	VERB
ftr-331	928	8	beyond	beyond	ADP
ftr-331	928	9	the	the	DET
ftr-331	928	10	requirements	requirement	NOUN
ftr-331	928	11	of	of	ADP
ftr-331	928	12	local	local	ADJ
ftr-331	928	13	,	,	PUNCT
ftr-331	928	14	state	state	NOUN
ftr-331	928	15	and	and	CCONJ
ftr-331	928	16	federal	federal	ADJ
ftr-331	928	17	laws	law	NOUN
ftr-331	928	18	and	and	CCONJ
ftr-331	928	19	regulations	regulation	NOUN
ftr-331	928	20	.	.	PUNCT
ftr-331	929	1	standards	standard	NOUN
ftr-331	929	2	for	for	ADP
ftr-331	929	3	charity	charity	NOUN
ftr-331	929	4	accountability	accountability	NOUN
ftr-331	929	5	,	,	PUNCT
ftr-331	929	6	bbb	bbb	PROPN
ftr-331	929	7	,	,	PUNCT
ftr-331	929	8	http://www.bbb.org/us/charitystandards/	http://www.bbb.org/us/charitystandards/	NOUN
ftr-331	929	9	(	(	PUNCT
ftr-331	929	10	last	last	ADV
ftr-331	929	11	visited	visit	VERB
ftr-331	929	12	oct	oct	PROPN
ftr-331	929	13	.	.	PROPN
ftr-331	929	14	13	13	NUM
ftr-331	929	15	,	,	PUNCT
ftr-331	929	16	2011	2011	NUM
ftr-331	929	17	)	)	PUNCT
ftr-331	929	18	.	.	PUNCT
ftr-331	930	1	note	note	VERB
ftr-331	930	2	that	that	SCONJ
ftr-331	930	3	i	i	PRON
ftr-331	930	4	have	have	AUX
ftr-331	930	5	served	serve	VERB
ftr-331	930	6	on	on	ADP
ftr-331	930	7	the	the	DET
ftr-331	930	8	board	board	NOUN
ftr-331	930	9	of	of	ADP
ftr-331	930	10	the	the	DET
ftr-331	930	11	bbb	bbb	PROPN
ftr-331	930	12	wise	wise	NOUN
ftr-331	930	13	giving	give	VERB
ftr-331	930	14	alliance	alliance	NOUN
ftr-331	930	15	since	since	SCONJ
ftr-331	930	16	2006	2006	NUM
ftr-331	930	17	.	.	PUNCT
ftr-331	931	1	228	228	NUM
ftr-331	932	1	[	[	X
ftr-331	932	2	vol	vol	NOUN
ftr-331	932	3	.	.	PUNCT
ftr-331	933	1	12:4	12:4	NUM
ftr-331	933	2	charity	charity	NOUN
ftr-331	933	3	governance	governance	NOUN
ftr-331	933	4	by	by	ADP
ftr-331	933	5	contrast	contrast	NOUN
ftr-331	933	6	,	,	PUNCT
ftr-331	933	7	membership	membership	NOUN
ftr-331	933	8	in	in	ADP
ftr-331	933	9	the	the	DET
ftr-331	933	10	trade	trade	NOUN
ftr-331	933	11	associations	association	NOUN
ftr-331	933	12	is	be	AUX
ftr-331	933	13	voluntary	voluntary	ADJ
ftr-331	933	14	,	,	PUNCT
ftr-331	933	15	with	with	ADP
ftr-331	933	16	the	the	DET
ftr-331	933	17	organizational	organizational	ADJ
ftr-331	933	18	member	member	NOUN
ftr-331	933	19	submitting	submit	VERB
ftr-331	933	20	both	both	PRON
ftr-331	933	21	to	to	ADP
ftr-331	933	22	the	the	DET
ftr-331	933	23	groups	group	NOUN
ftr-331	933	24	'	'	PART
ftr-331	933	25	standards17	standards17	NOUN
ftr-331	933	26	7	7	NUM
ftr-331	933	27	and	and	CCONJ
ftr-331	933	28	to	to	ADP
ftr-331	933	29	any	any	DET
ftr-331	933	30	disciplinary	disciplinary	ADJ
ftr-331	933	31	process	process	NOUN
ftr-331	933	32	for	for	ADP
ftr-331	933	33	violation	violation	NOUN
ftr-331	933	34	.	.	PUNCT
ftr-331	934	1	most	most	ADJ
ftr-331	934	2	groups	group	NOUN
ftr-331	934	3	are	be	AUX
ftr-331	934	4	not	not	PART
ftr-331	934	5	as	as	ADV
ftr-331	934	6	open	open	ADJ
ftr-331	934	7	as	as	ADP
ftr-331	934	8	the	the	DET
ftr-331	934	9	evangelical	evangelical	ADJ
ftr-331	934	10	council	council	NOUN
ftr-331	934	11	for	for	ADP
ftr-331	934	12	financial	financial	ADJ
ftr-331	934	13	accountability	accountability	NOUN
ftr-331	934	14	,	,	PUNCT
ftr-331	934	15	which	which	PRON
ftr-331	934	16	posts	post	VERB
ftr-331	934	17	a	a	DET
ftr-331	934	18	chart	chart	NOUN
ftr-331	934	19	of	of	ADP
ftr-331	934	20	former	former	ADJ
ftr-331	934	21	members	member	NOUN
ftr-331	934	22	,	,	PUNCT
ftr-331	934	23	indicating	indicate	VERB
ftr-331	934	24	the	the	DET
ftr-331	934	25	reason	reason	NOUN
ftr-331	934	26	voluntary	voluntary	ADJ
ftr-331	934	27	resignation	resignation	NOUN
ftr-331	934	28	or	or	CCONJ
ftr-331	934	29	termination.7	termination.7	NOUN
ftr-331	934	30	8	8	NUM
ftr-331	934	31	for	for	ADP
ftr-331	934	32	example	example	NOUN
ftr-331	934	33	,	,	PUNCT
ftr-331	934	34	brian	brian	PROPN
ftr-331	934	35	gallagher	gallagher	PROPN
ftr-331	934	36	,	,	PUNCT
ftr-331	934	37	head	head	NOUN
ftr-331	934	38	of	of	ADP
ftr-331	934	39	the	the	DET
ftr-331	934	40	united	united	PROPN
ftr-331	934	41	way	way	PROPN
ftr-331	934	42	of	of	ADP
ftr-331	934	43	america	america	PROPN
ftr-331	934	44	(	(	PUNCT
ftr-331	934	45	uwa	uwa	PROPN
ftr-331	934	46	)	)	PUNCT
ftr-331	934	47	,	,	PUNCT
ftr-331	934	48	said	say	VERB
ftr-331	934	49	at	at	ADP
ftr-331	934	50	the	the	DET
ftr-331	934	51	july	july	PROPN
ftr-331	934	52	22	22	NUM
ftr-331	934	53	,	,	PUNCT
ftr-331	934	54	2004	2004	NUM
ftr-331	934	55	,	,	PUNCT
ftr-331	934	56	senate	senate	PROPN
ftr-331	934	57	finance	finance	PROPN
ftr-331	934	58	committee	committee	PROPN
ftr-331	934	59	roundtable	roundtable	ADJ
ftr-331	934	60	that	that	SCONJ
ftr-331	934	61	the	the	DET
ftr-331	934	62	uwa	uwa	NOUN
ftr-331	934	63	has	have	AUX
ftr-331	934	64	decertified	decertifie	VERB
ftr-331	934	65	30	30	NUM
ftr-331	934	66	uw	uw	PROPN
ftr-331	934	67	's	'	NOUN
ftr-331	934	68	around	around	ADP
ftr-331	934	69	the	the	DET
ftr-331	934	70	country	country	NOUN
ftr-331	934	71	in	in	ADP
ftr-331	934	72	the	the	DET
ftr-331	934	73	previous	previous	ADJ
ftr-331	934	74	two	two	NUM
ftr-331	934	75	years	year	NOUN
ftr-331	934	76	.	.	PUNCT
ftr-331	935	1	this	this	DET
ftr-331	935	2	information	information	NOUN
ftr-331	935	3	should	should	AUX
ftr-331	935	4	have	have	AUX
ftr-331	935	5	been	be	AUX
ftr-331	935	6	more	more	ADV
ftr-331	935	7	widely	widely	ADV
ftr-331	935	8	known	know	VERB
ftr-331	935	9	i	i	PRON
ftr-331	935	10	could	could	AUX
ftr-331	935	11	n't	not	PART
ftr-331	935	12	even	even	ADV
ftr-331	935	13	find	find	VERB
ftr-331	935	14	it	it	PRON
ftr-331	935	15	on	on	ADP
ftr-331	935	16	the	the	DET
ftr-331	935	17	uwa	uwa	NOUN
ftr-331	935	18	's	's	PART
ftr-331	935	19	website	website	NOUN
ftr-331	935	20	.	.	PUNCT
ftr-331	936	1	peer	peer	NOUN
ftr-331	936	2	organizations	organization	NOUN
ftr-331	936	3	generally	generally	ADV
ftr-331	936	4	seem	seem	VERB
ftr-331	936	5	loathe	loathe	ADJ
ftr-331	936	6	to	to	PART
ftr-331	936	7	publicly	publicly	ADV
ftr-331	936	8	discipline	discipline	VERB
ftr-331	936	9	noncompliant	noncompliant	ADJ
ftr-331	936	10	members	member	NOUN
ftr-331	936	11	.	.	PUNCT
ftr-331	937	1	while	while	SCONJ
ftr-331	937	2	still	still	ADV
ftr-331	937	3	an	an	DET
ftr-331	937	4	anomaly	anomaly	NOUN
ftr-331	937	5	,	,	PUNCT
ftr-331	937	6	compare	compare	VERB
ftr-331	937	7	the	the	DET
ftr-331	937	8	council	council	NOUN
ftr-331	937	9	on	on	ADP
ftr-331	937	10	foundation	foundation	PROPN
ftr-331	937	11	's	's	PART
ftr-331	937	12	brief	brief	ADJ
ftr-331	937	13	suspension	suspension	NOUN
ftr-331	937	14	of	of	ADP
ftr-331	937	15	the	the	DET
ftr-331	937	16	j.	j.	PROPN
ftr-331	937	17	paul	paul	PROPN
ftr-331	937	18	getty	getty	PROPN
ftr-331	937	19	trust	trust	PROPN
ftr-331	937	20	's	's	PART
ftr-331	937	21	membership	membership	NOUN
ftr-331	937	22	,	,	PUNCT
ftr-331	937	23	ending	end	VERB
ftr-331	937	24	when	when	SCONJ
ftr-331	937	25	the	the	DET
ftr-331	937	26	trust	trust	NOUN
ftr-331	937	27	adopted	adopt	VERB
ftr-331	937	28	reforms	reform	NOUN
ftr-331	937	29	including	include	VERB
ftr-331	937	30	new	new	ADJ
ftr-331	937	31	training	training	NOUN
ftr-331	937	32	and	and	CCONJ
ftr-331	937	33	evaluation	evaluation	NOUN
ftr-331	937	34	tools	tool	NOUN
ftr-331	937	35	for	for	ADP
ftr-331	937	36	board	board	NOUN
ftr-331	937	37	members	member	NOUN
ftr-331	937	38	,	,	PUNCT
ftr-331	937	39	strengthened	strengthen	VERB
ftr-331	937	40	conflict	conflict	NOUN
ftr-331	937	41	-	-	PUNCT
ftr-331	937	42	of	of	ADP
ftr-331	937	43	-	-	PUNCT
ftr-331	937	44	interest	interest	NOUN
ftr-331	937	45	provisions	provision	NOUN
ftr-331	937	46	,	,	PUNCT
ftr-331	937	47	increased	increase	VERB
ftr-331	937	48	board	board	NOUN
ftr-331	937	49	oversight	oversight	NOUN
ftr-331	937	50	of	of	ADP
ftr-331	937	51	real	real	ADJ
ftr-331	937	52	estate	estate	NOUN
ftr-331	937	53	deals	deal	NOUN
ftr-331	937	54	,	,	PUNCT
ftr-331	937	55	and	and	CCONJ
ftr-331	937	56	increased	increase	VERB
ftr-331	937	57	transparency	transparency	NOUN
ftr-331	937	58	of	of	ADP
ftr-331	937	59	staff	staff	NOUN
ftr-331	937	60	compensation	compensation	NOUN
ftr-331	937	61	and	and	CCONJ
ftr-331	937	62	performance	performance	NOUN
ftr-331	937	63	reviews	review	NOUN
ftr-331	937	64	.	.	PUNCT
ftr-331	938	1	179	179	NUM
ftr-331	938	2	finally	finally	ADV
ftr-331	938	3	,	,	PUNCT
ftr-331	938	4	there	there	PRON
ftr-331	938	5	is	be	VERB
ftr-331	938	6	the	the	DET
ftr-331	938	7	behavior	behavior	NOUN
ftr-331	938	8	of	of	ADP
ftr-331	938	9	nonprofit	nonprofit	ADJ
ftr-331	938	10	groups	group	NOUN
ftr-331	938	11	speaking	speak	VERB
ftr-331	938	12	out	out	ADP
ftr-331	938	13	or	or	CCONJ
ftr-331	938	14	,	,	PUNCT
ftr-331	938	15	more	more	ADV
ftr-331	938	16	likely	likely	ADJ
ftr-331	938	17	not	not	PART
ftr-331	938	18	about	about	ADV
ftr-331	938	19	specific	specific	ADJ
ftr-331	938	20	misbehaving	misbehave	VERB
ftr-331	938	21	organizations	organization	NOUN
ftr-331	938	22	or	or	CCONJ
ftr-331	938	23	unacceptable	unacceptable	ADJ
ftr-331	938	24	practices	practice	NOUN
ftr-331	938	25	as	as	SCONJ
ftr-331	938	26	they	they	PRON
ftr-331	938	27	occur	occur	VERB
ftr-331	938	28	.	.	PUNCT
ftr-331	939	1	is	be	AUX
ftr-331	939	2	not	not	PART
ftr-331	939	3	protection	protection	NOUN
ftr-331	939	4	of	of	ADP
ftr-331	939	5	the	the	DET
ftr-331	939	6	sector	sector	NOUN
ftr-331	939	7	's	's	PART
ftr-331	939	8	reputation	reputation	NOUN
ftr-331	939	9	a	a	DET
ftr-331	939	10	duty	duty	NOUN
ftr-331	939	11	of	of	ADP
ftr-331	939	12	nonprofits	nonprofit	NOUN
ftr-331	939	13	themselves	themselves	PRON
ftr-331	939	14	?	?	PUNCT
ftr-331	940	1	the	the	DET
ftr-331	940	2	independent	independent	ADJ
ftr-331	940	3	sector	sector	NOUN
ftr-331	940	4	's	's	PART
ftr-331	940	5	panel	panel	NOUN
ftr-331	940	6	on	on	ADP
ftr-331	940	7	the	the	DET
ftr-331	940	8	nonprofit	nonprofit	ADJ
ftr-331	940	9	sector	sector	NOUN
ftr-331	940	10	energetic	energetic	ADJ
ftr-331	940	11	response	response	NOUN
ftr-331	940	12	to	to	ADP
ftr-331	940	13	senator	senator	PROPN
ftr-331	940	14	grassley	grassley	PROPN
ftr-331	940	15	's	's	PART
ftr-331	940	16	2004	2004	NUM
ftr-331	940	17	staff	staff	NOUN
ftr-331	940	18	white	white	PROPN
ftr-331	940	19	paper	paper	NOUN
ftr-331	940	20	culminated	culminate	VERB
ftr-331	940	21	in	in	ADP
ftr-331	940	22	a	a	DET
ftr-331	940	23	report	report	NOUN
ftr-331	940	24	containing	contain	VERB
ftr-331	940	25	33	33	NUM
ftr-331	940	26	principles	principle	NOUN
ftr-331	940	27	of	of	ADP
ftr-331	940	28	self	self	NOUN
ftr-331	940	29	-	-	PUNCT
ftr-331	940	30	regulation.o	regulation.o	PROPN
ftr-331	940	31	some	some	DET
ftr-331	940	32	177	177	NUM
ftr-331	940	33	.	.	PUNCT
ftr-331	941	1	see	see	VERB
ftr-331	941	2	,	,	PUNCT
ftr-331	941	3	e.g.	e.g.	ADV
ftr-331	941	4	,	,	PUNCT
ftr-331	941	5	evangelical	evangelical	ADJ
ftr-331	941	6	council	council	NOUN
ftr-331	941	7	for	for	ADP
ftr-331	941	8	financial	financial	ADJ
ftr-331	941	9	accountability	accountability	NOUN
ftr-331	941	10	,	,	PUNCT
ftr-331	941	11	ecfa	ecfa	PROPN
ftr-331	941	12	's	's	PART
ftr-331	941	13	seven	seven	NUM
ftr-331	941	14	standards	standard	NOUN
ftr-331	941	15	of	of	ADP
ftr-331	941	16	responsible	responsible	ADJ
ftr-331	941	17	stewardship	stewardship	NOUN
ftr-331	941	18	,	,	PUNCT
ftr-331	941	19	http://www.ecfa.org/	http://www.ecfa.org/	NOUN
ftr-331	941	20	pdf	pdf	NOUN
ftr-331	941	21	/	/	SYM
ftr-331	941	22	ecfasevenstandardsof	ecfasevenstandardsof	VERB
ftr-331	941	23	responsible	responsible	ADJ
ftr-331	941	24	stewardship.pdf	stewardship.pdf	PROPN
ftr-331	941	25	.	.	PUNCT
ftr-331	942	1	standard	standard	PROPN
ftr-331	942	2	5	5	NUM
ftr-331	942	3	,	,	PUNCT
ftr-331	942	4	titled	title	VERB
ftr-331	942	5	transparency	transparency	NOUN
ftr-331	942	6	,	,	PUNCT
ftr-331	942	7	reads	read	VERB
ftr-331	942	8	:	:	PUNCT
ftr-331	942	9	every	every	DET
ftr-331	942	10	member	member	NOUN
ftr-331	942	11	shall	shall	AUX
ftr-331	942	12	provide	provide	VERB
ftr-331	942	13	a	a	DET
ftr-331	942	14	copy	copy	NOUN
ftr-331	942	15	of	of	ADP
ftr-331	942	16	its	its	PRON
ftr-331	942	17	current	current	ADJ
ftr-331	942	18	financial	financial	ADJ
ftr-331	942	19	statements	statement	NOUN
ftr-331	942	20	upon	upon	SCONJ
ftr-331	942	21	written	write	VERB
ftr-331	942	22	request	request	NOUN
ftr-331	942	23	and	and	CCONJ
ftr-331	942	24	provide	provide	VERB
ftr-331	942	25	other	other	ADJ
ftr-331	942	26	disclosures	disclosure	NOUN
ftr-331	942	27	as	as	SCONJ
ftr-331	942	28	the	the	DET
ftr-331	942	29	law	law	NOUN
ftr-331	942	30	may	may	AUX
ftr-331	942	31	require	require	VERB
ftr-331	942	32	.	.	PUNCT
ftr-331	943	1	the	the	DET
ftr-331	943	2	financial	financial	ADJ
ftr-331	943	3	statements	statement	NOUN
ftr-331	943	4	required	require	VERB
ftr-331	943	5	to	to	PART
ftr-331	943	6	comply	comply	VERB
ftr-331	943	7	with	with	ADP
ftr-331	943	8	standard	standard	ADJ
ftr-331	943	9	3	3	NUM
ftr-331	943	10	must	must	AUX
ftr-331	943	11	be	be	AUX
ftr-331	943	12	disclosed	disclose	VERB
ftr-331	943	13	under	under	ADP
ftr-331	943	14	this	this	DET
ftr-331	943	15	standard	standard	NOUN
ftr-331	943	16	.	.	PUNCT
ftr-331	944	1	a	a	DET
ftr-331	944	2	member	member	NOUN
ftr-331	944	3	must	must	AUX
ftr-331	944	4	provide	provide	VERB
ftr-331	944	5	a	a	DET
ftr-331	944	6	report	report	NOUN
ftr-331	944	7	,	,	PUNCT
ftr-331	944	8	upon	upon	SCONJ
ftr-331	944	9	written	write	VERB
ftr-331	944	10	request	request	NOUN
ftr-331	944	11	,	,	PUNCT
ftr-331	944	12	including	include	VERB
ftr-331	944	13	financial	financial	ADJ
ftr-331	944	14	information	information	NOUN
ftr-331	944	15	on	on	ADP
ftr-331	944	16	any	any	DET
ftr-331	944	17	specific	specific	ADJ
ftr-331	944	18	project	project	NOUN
ftr-331	944	19	for	for	ADP
ftr-331	944	20	which	which	PRON
ftr-331	944	21	it	it	PRON
ftr-331	944	22	has	have	AUX
ftr-331	944	23	sought	seek	VERB
ftr-331	944	24	or	or	CCONJ
ftr-331	944	25	is	be	AUX
ftr-331	944	26	seeking	seek	VERB
ftr-331	944	27	gifts	gift	NOUN
ftr-331	944	28	.	.	PUNCT
ftr-331	945	1	i	i	PRON
ftr-331	945	2	d.	d.	PROPN
ftr-331	945	3	178	178	NUM
ftr-331	945	4	.	.	PUNCT
ftr-331	946	1	former	former	ADJ
ftr-331	946	2	members	member	NOUN
ftr-331	946	3	,	,	PUNCT
ftr-331	946	4	ecfa	ecfa	NOUN
ftr-331	946	5	,	,	PUNCT
ftr-331	946	6	http://www.ecfa.org/formermembers.aspx	http://www.ecfa.org/formermembers.aspx	NOUN
ftr-331	946	7	(	(	PUNCT
ftr-331	946	8	last	last	ADV
ftr-331	946	9	visited	visit	VERB
ftr-331	946	10	oct	oct	PROPN
ftr-331	946	11	.	.	PROPN
ftr-331	946	12	12	12	NUM
ftr-331	946	13	,	,	PUNCT
ftr-331	946	14	2011	2011	NUM
ftr-331	946	15	)	)	PUNCT
ftr-331	946	16	.	.	PUNCT
ftr-331	947	1	the	the	DET
ftr-331	947	2	most	most	ADV
ftr-331	947	3	common	common	ADJ
ftr-331	947	4	reason	reason	NOUN
ftr-331	947	5	for	for	ADP
ftr-331	947	6	termination	termination	NOUN
ftr-331	947	7	was	be	AUX
ftr-331	947	8	failure	failure	NOUN
ftr-331	947	9	to	to	PART
ftr-331	947	10	submit	submit	VERB
ftr-331	947	11	renewal	renewal	NOUN
ftr-331	947	12	information	information	NOUN
ftr-331	947	13	.	.	PUNCT
ftr-331	948	1	i	i	PRON
ftr-331	948	2	d.	d.	PROPN
ftr-331	948	3	179	179	NUM
ftr-331	948	4	.	.	PUNCT
ftr-331	949	1	j.	j.	PROPN
ftr-331	949	2	paul	paul	PROPN
ftr-331	949	3	getty	getty	PROPN
ftr-331	949	4	trust	trust	PROPN
ftr-331	949	5	membership	membership	NOUN
ftr-331	949	6	status	status	NOUN
ftr-331	949	7	in	in	ADP
ftr-331	949	8	council	council	PROPN
ftr-331	949	9	on	on	ADP
ftr-331	949	10	foundations	foundation	NOUN
ftr-331	949	11	restored	restore	VERB
ftr-331	949	12	council	council	NOUN
ftr-331	949	13	on	on	ADP
ftr-331	949	14	foundations	foundation	NOUN
ftr-331	949	15	lifts	lift	VERB
ftr-331	949	16	probation	probation	NOUN
ftr-331	949	17	,	,	PUNCT
ftr-331	949	18	the	the	DET
ftr-331	949	19	getty	getty	PROPN
ftr-331	949	20	trust	trust	PROPN
ftr-331	949	21	(	(	PUNCT
ftr-331	949	22	apr	apr	PROPN
ftr-331	949	23	.	.	PROPN
ftr-331	949	24	17	17	NUM
ftr-331	949	25	,	,	PUNCT
ftr-331	949	26	2006	2006	NUM
ftr-331	949	27	)	)	PUNCT
ftr-331	949	28	,	,	PUNCT
ftr-331	949	29	http://www.getty.edu/news/press/center/council	http://www.getty.edu/news/press/center/council	PROPN
ftr-331	949	30	on	on	ADP
ftr-331	949	31	foundations	foundation	NOUN
ftr-331	949	32	release	release	VERB
ftr-331	949	33	041706.html	041706.html	NOUN
ftr-331	949	34	.	.	PUNCT
ftr-331	949	35	note	note	VERB
ftr-331	949	36	that	that	SCONJ
ftr-331	949	37	the	the	DET
ftr-331	949	38	press	press	NOUN
ftr-331	949	39	release	release	NOUN
ftr-331	949	40	is	be	AUX
ftr-331	949	41	no	no	ADV
ftr-331	949	42	longer	long	ADV
ftr-331	949	43	posed	pose	VERB
ftr-331	949	44	on	on	ADP
ftr-331	949	45	the	the	DET
ftr-331	949	46	council	council	NOUN
ftr-331	949	47	's	's	PART
ftr-331	949	48	website	website	NOUN
ftr-331	949	49	!	!	PUNCT
ftr-331	950	1	see	see	VERB
ftr-331	950	2	council	council	PROPN
ftr-331	950	3	on	on	ADP
ftr-331	950	4	foundations	foundation	NOUN
ftr-331	950	5	,	,	PUNCT
ftr-331	950	6	www.cof.org/council/newsletter.cfn	www.cof.org/council/newsletter.cfn	PROPN
ftr-331	950	7	?	?	PUNCT
ftr-331	950	8	itemnumber4285&navltemnumber-2499	itemnumber4285&navltemnumber-2499	NOUN
ftr-331	950	9	(	(	PUNCT
ftr-331	950	10	last	last	ADV
ftr-331	950	11	visited	visit	VERB
ftr-331	950	12	oct	oct	PROPN
ftr-331	950	13	.	.	PROPN
ftr-331	950	14	12	12	NUM
ftr-331	950	15	,	,	PUNCT
ftr-331	950	16	2011	2011	NUM
ftr-331	950	17	)	)	PUNCT
ftr-331	950	18	.	.	PUNCT
ftr-331	951	1	180	180	NUM
ftr-331	951	2	.	.	X
ftr-331	951	3	panel	panel	NOUN
ftr-331	951	4	on	on	ADP
ftr-331	951	5	the	the	DET
ftr-331	951	6	nonprofit	nonprofit	ADJ
ftr-331	951	7	sector	sector	NOUN
ftr-331	951	8	,	,	PUNCT
ftr-331	951	9	principles	principle	NOUN
ftr-331	951	10	for	for	ADP
ftr-331	951	11	good	good	ADJ
ftr-331	951	12	2012	2012	NUM
ftr-331	951	13	]	]	PUNCT
ftr-331	951	14	229	229	NUM
ftr-331	951	15	florida	florida	PROPN
ftr-331	951	16	tax	tax	NOUN
ftr-331	951	17	review	review	NOUN
ftr-331	951	18	members	member	NOUN
ftr-331	951	19	of	of	ADP
ftr-331	951	20	the	the	DET
ftr-331	951	21	working	working	NOUN
ftr-331	951	22	group	group	NOUN
ftr-331	951	23	,	,	PUNCT
ftr-331	951	24	however	however	ADV
ftr-331	951	25	,	,	PUNCT
ftr-331	951	26	were	be	AUX
ftr-331	951	27	disappointed	disappoint	VERB
ftr-331	951	28	that	that	SCONJ
ftr-331	951	29	the	the	DET
ftr-331	951	30	principles	principle	NOUN
ftr-331	951	31	are	be	AUX
ftr-331	951	32	precatory	precatory	ADJ
ftr-331	951	33	only	only	ADV
ftr-331	951	34	,	,	PUNCT
ftr-331	951	35	and	and	CCONJ
ftr-331	951	36	that	that	SCONJ
ftr-331	951	37	the	the	DET
ftr-331	951	38	nonprofit	nonprofit	ADJ
ftr-331	951	39	panel	panel	NOUN
ftr-331	951	40	could	could	AUX
ftr-331	951	41	not	not	PART
ftr-331	951	42	achieve	achieve	VERB
ftr-331	951	43	consensus	consensus	NOUN
ftr-331	951	44	around	around	ADP
ftr-331	951	45	adopting	adopt	VERB
ftr-331	951	46	a	a	DET
ftr-331	951	47	mechanism	mechanism	NOUN
ftr-331	951	48	for	for	ADP
ftr-331	951	49	certification	certification	NOUN
ftr-331	951	50	and	and	CCONJ
ftr-331	951	51	discipline	discipline	NOUN
ftr-331	951	52	.	.	PUNCT
ftr-331	952	1	deciding	decide	VERB
ftr-331	952	2	how	how	SCONJ
ftr-331	952	3	to	to	PART
ftr-331	952	4	bell	bell	VERB
ftr-331	952	5	the	the	DET
ftr-331	952	6	cat	cat	NOUN
ftr-331	952	7	is	be	AUX
ftr-331	952	8	never	never	ADV
ftr-331	952	9	easy	easy	ADJ
ftr-331	952	10	.	.	PUNCT
ftr-331	953	1	vi	vi	X
ftr-331	953	2	.	.	PROPN
ftr-331	953	3	conclusion	conclusion	VERB
ftr-331	953	4	the	the	DET
ftr-331	953	5	internal	internal	ADJ
ftr-331	953	6	revenue	revenue	NOUN
ftr-331	953	7	service	service	NOUN
ftr-331	953	8	does	do	AUX
ftr-331	953	9	not	not	PART
ftr-331	953	10	have	have	VERB
ftr-331	953	11	the	the	DET
ftr-331	953	12	resources	resource	NOUN
ftr-331	953	13	to	to	PART
ftr-331	953	14	verify	verify	VERB
ftr-331	953	15	all	all	DET
ftr-331	953	16	tax	tax	NOUN
ftr-331	953	17	exemptions	exemption	NOUN
ftr-331	953	18	on	on	ADP
ftr-331	953	19	a	a	DET
ftr-331	953	20	routine	routine	ADJ
ftr-331	953	21	basis	basis	NOUN
ftr-331	953	22	.	.	PUNCT
ftr-331	954	1	rather	rather	ADV
ftr-331	954	2	,	,	PUNCT
ftr-331	954	3	the	the	DET
ftr-331	954	4	irs	irs	PROPN
ftr-331	954	5	conducts	conduct	VERB
ftr-331	954	6	a	a	DET
ftr-331	954	7	relatively	relatively	ADV
ftr-331	954	8	small	small	ADJ
ftr-331	954	9	number	number	NOUN
ftr-331	954	10	of	of	ADP
ftr-331	954	11	examinations	examination	NOUN
ftr-331	954	12	(	(	PUNCT
ftr-331	954	13	including	include	VERB
ftr-331	954	14	targeted	target	VERB
ftr-331	954	15	correspondence	correspondence	NOUN
ftr-331	954	16	audits	audits	NOUN
ftr-331	954	17	)	)	PUNCT
ftr-331	954	18	of	of	ADP
ftr-331	954	19	specific	specific	ADJ
ftr-331	954	20	charities	charity	NOUN
ftr-331	954	21	,	,	PUNCT
ftr-331	954	22	either	either	CCONJ
ftr-331	954	23	as	as	ADP
ftr-331	954	24	part	part	NOUN
ftr-331	954	25	of	of	ADP
ftr-331	954	26	a	a	DET
ftr-331	954	27	system	system	NOUN
ftr-331	954	28	of	of	ADP
ftr-331	954	29	examining	examine	VERB
ftr-331	954	30	forms	form	NOUN
ftr-331	954	31	990	990	NUM
ftr-331	954	32	or	or	CCONJ
ftr-331	954	33	pursuant	pursuant	ADJ
ftr-331	954	34	to	to	ADP
ftr-331	954	35	a	a	DET
ftr-331	954	36	particular	particular	ADJ
ftr-331	954	37	compliance	compliance	NOUN
ftr-331	954	38	initiative	initiative	NOUN
ftr-331	954	39	(	(	PUNCT
ftr-331	954	40	such	such	ADJ
ftr-331	954	41	as	as	ADP
ftr-331	954	42	on	on	ADP
ftr-331	954	43	political	political	ADJ
ftr-331	954	44	campaign	campaign	NOUN
ftr-331	954	45	activities	activity	NOUN
ftr-331	954	46	,	,	PUNCT
ftr-331	954	47	hospitals	hospital	NOUN
ftr-331	954	48	,	,	PUNCT
ftr-331	954	49	and	and	CCONJ
ftr-331	954	50	institutions	institution	NOUN
ftr-331	954	51	of	of	ADP
ftr-331	954	52	higher	high	ADJ
ftr-331	954	53	education).18	education).18	X
ftr-331	954	54	1	1	NUM
ftr-331	954	55	in	in	ADP
ftr-331	954	56	2009	2009	NUM
ftr-331	954	57	,	,	PUNCT
ftr-331	954	58	the	the	DET
ftr-331	954	59	irs	irs	PROPN
ftr-331	954	60	's	's	PART
ftr-331	954	61	exempt	exempt	ADJ
ftr-331	954	62	organizations	organization	NOUN
ftr-331	954	63	division	division	NOUN
ftr-331	954	64	released	release	VERB
ftr-331	954	65	a	a	DET
ftr-331	954	66	governance	governance	NOUN
ftr-331	954	67	check	check	NOUN
ftr-331	954	68	sheetl8	sheetl8	PROPN
ftr-331	954	69	2	2	NUM
ftr-331	954	70	and	and	CCONJ
ftr-331	954	71	a	a	DET
ftr-331	954	72	governance	governance	NOUN
ftr-331	954	73	project	project	NOUN
ftr-331	954	74	guide	guide	NOUN
ftr-331	954	75	sheet	sheet	NOUN
ftr-331	954	76	for	for	ADP
ftr-331	954	77	completing	complete	VERB
ftr-331	954	78	the	the	DET
ftr-331	954	79	project	project	NOUN
ftr-331	954	80	check	check	NOUN
ftr-331	954	81	sheet	sheet	NOUN
ftr-331	954	82	83	83	NUM
ftr-331	954	83	to	to	PART
ftr-331	954	84	be	be	AUX
ftr-331	954	85	used	use	VERB
ftr-331	954	86	by	by	ADP
ftr-331	954	87	agents	agent	NOUN
ftr-331	954	88	in	in	ADP
ftr-331	954	89	examining	examine	VERB
ftr-331	954	90	code	code	NOUN
ftr-331	954	91	section	section	NOUN
ftr-331	954	92	501(c)(3	501(c)(3	NOUN
ftr-331	954	93	)	)	PUNCT
ftr-331	954	94	exempt	exempt	ADJ
ftr-331	954	95	organizations	organization	NOUN
ftr-331	954	96	.	.	PUNCT
ftr-331	955	1	the	the	DET
ftr-331	955	2	public	public	NOUN
ftr-331	955	3	can	can	AUX
ftr-331	955	4	access	access	VERB
ftr-331	955	5	these	these	DET
ftr-331	955	6	guidelines	guideline	NOUN
ftr-331	955	7	from	from	ADP
ftr-331	955	8	a	a	DET
ftr-331	955	9	new	new	ADJ
ftr-331	955	10	webpage	webpage	NOUN
ftr-331	955	11	that	that	PRON
ftr-331	955	12	explains	explain	VERB
ftr-331	955	13	:	:	PUNCT
ftr-331	955	14	a	a	DET
ftr-331	955	15	check	check	NOUN
ftr-331	955	16	sheet	sheet	NOUN
ftr-331	955	17	will	will	AUX
ftr-331	955	18	be	be	AUX
ftr-331	955	19	used	use	VERB
ftr-331	955	20	by	by	ADP
ftr-331	955	21	irs	irs	PROPN
ftr-331	955	22	'	'	PART
ftr-331	955	23	exempt	exempt	ADJ
ftr-331	955	24	organizations	organization	NOUN
ftr-331	955	25	examination	examination	NOUN
ftr-331	955	26	agents	agent	NOUN
ftr-331	955	27	to	to	PART
ftr-331	955	28	capture	capture	VERB
ftr-331	955	29	data	datum	NOUN
ftr-331	955	30	about	about	ADP
ftr-331	955	31	governance	governance	NOUN
ftr-331	955	32	practices	practice	NOUN
ftr-331	955	33	and	and	CCONJ
ftr-331	955	34	the	the	DET
ftr-331	955	35	related	relate	VERB
ftr-331	955	36	internal	internal	ADJ
ftr-331	955	37	controls	control	NOUN
ftr-331	955	38	of	of	ADP
ftr-331	955	39	organizations	organization	NOUN
ftr-331	955	40	being	be	AUX
ftr-331	955	41	examined	examine	VERB
ftr-331	955	42	.	.	PUNCT
ftr-331	956	1	the	the	DET
ftr-331	956	2	data	datum	NOUN
ftr-331	956	3	will	will	AUX
ftr-331	956	4	be	be	AUX
ftr-331	956	5	included	include	VERB
ftr-331	956	6	in	in	ADP
ftr-331	956	7	a	a	DET
ftr-331	956	8	long	long	ADJ
ftr-331	956	9	-	-	PUNCT
ftr-331	956	10	term	term	NOUN
ftr-331	956	11	study	study	NOUN
ftr-331	956	12	to	to	PART
ftr-331	956	13	gain	gain	VERB
ftr-331	956	14	a	a	DET
ftr-331	956	15	better	well	ADJ
ftr-331	956	16	understanding	understanding	NOUN
ftr-331	956	17	of	of	ADP
ftr-331	956	18	the	the	DET
ftr-331	956	19	intersection	intersection	NOUN
ftr-331	956	20	between	between	ADP
ftr-331	956	21	governance	governance	NOUN
ftr-331	956	22	practices	practice	NOUN
ftr-331	956	23	and	and	CCONJ
ftr-331	956	24	tax	tax	NOUN
ftr-331	956	25	compliance	compliance	NOUN
ftr-331	956	26	.	.	PUNCT
ftr-331	957	1	8	8	NUM
ftr-331	957	2	4	4	NUM
ftr-331	957	3	the	the	DET
ftr-331	957	4	webpage	webpage	NOUN
ftr-331	957	5	links	link	NOUN
ftr-331	957	6	to	to	ADP
ftr-331	957	7	the	the	DET
ftr-331	957	8	check	check	NOUN
ftr-331	957	9	sheet	sheet	NOUN
ftr-331	957	10	,	,	PUNCT
ftr-331	957	11	guide	guide	NOUN
ftr-331	957	12	sheet	sheet	NOUN
ftr-331	957	13	,	,	PUNCT
ftr-331	957	14	and	and	CCONJ
ftr-331	957	15	other	other	ADJ
ftr-331	957	16	governance	governance	NOUN
ftr-331	957	17	materials	material	NOUN
ftr-331	957	18	on	on	ADP
ftr-331	957	19	the	the	DET
ftr-331	957	20	website,'85	website,'85	NOUN
ftr-331	957	21	notably	notably	ADV
ftr-331	957	22	an	an	DET
ftr-331	957	23	article	article	NOUN
ftr-331	957	24	entitled	entitle	VERB
ftr-331	957	25	governance	governance	NOUN
ftr-331	957	26	of	of	ADP
ftr-331	957	27	governance	governance	NOUN
ftr-331	957	28	and	and	CCONJ
ftr-331	957	29	ethical	ethical	ADJ
ftr-331	957	30	practice	practice	NOUN
ftr-331	957	31	,	,	PUNCT
ftr-331	957	32	supra	supra	PROPN
ftr-331	957	33	note	note	NOUN
ftr-331	957	34	166	166	NUM
ftr-331	957	35	,	,	PUNCT
ftr-331	957	36	at	at	ADP
ftr-331	957	37	8	8	NUM
ftr-331	957	38	-	-	SYM
ftr-331	957	39	37	37	NUM
ftr-331	957	40	.	.	PUNCT
ftr-331	958	1	181	181	NUM
ftr-331	958	2	.	.	PUNCT
ftr-331	959	1	see	see	VERB
ftr-331	959	2	douglas	douglas	PROPN
ftr-331	959	3	shulman	shulman	PROPN
ftr-331	959	4	,	,	PUNCT
ftr-331	959	5	commissioner	commissioner	NOUN
ftr-331	959	6	of	of	ADP
ftr-331	959	7	internal	internal	PROPN
ftr-331	959	8	revenue	revenue	NOUN
ftr-331	959	9	service	service	NOUN
ftr-331	959	10	,	,	PUNCT
ftr-331	959	11	remarks	remark	NOUN
ftr-331	959	12	before	before	ADP
ftr-331	959	13	independent	independent	ADJ
ftr-331	959	14	sector	sector	NOUN
ftr-331	959	15	(	(	PUNCT
ftr-331	959	16	nov	nov	PROPN
ftr-331	959	17	.	.	PROPN
ftr-331	959	18	10	10	NUM
ftr-331	959	19	,	,	PUNCT
ftr-331	959	20	2008	2008	NUM
ftr-331	959	21	)	)	PUNCT
ftr-331	959	22	(	(	PUNCT
ftr-331	959	23	transcript	transcript	NOUN
ftr-331	959	24	http://www.irs.gov/newsroom/article/0,,id=188567,00.html	http://www.irs.gov/newsroom/article/0,,id=188567,00.html	PROPN
ftr-331	959	25	)	)	PUNCT
ftr-331	959	26	(	(	PUNCT
ftr-331	959	27	"	"	PUNCT
ftr-331	959	28	we	we	PRON
ftr-331	959	29	're	be	AUX
ftr-331	959	30	.	.	PUNCT
ftr-331	959	31	.	.	PUNCT
ftr-331	959	32	.	.	PUNCT
ftr-331	960	1	taking	take	VERB
ftr-331	960	2	other	other	ADJ
ftr-331	960	3	proactive	proactive	ADJ
ftr-331	960	4	action	action	NOUN
ftr-331	960	5	like	like	ADP
ftr-331	960	6	starting	start	VERB
ftr-331	960	7	to	to	PART
ftr-331	960	8	check	check	VERB
ftr-331	960	9	up	up	ADP
ftr-331	960	10	on	on	ADP
ftr-331	960	11	young	young	ADJ
ftr-331	960	12	exempt	exempt	ADJ
ftr-331	960	13	organizations	organization	NOUN
ftr-331	960	14	to	to	PART
ftr-331	960	15	ensure	ensure	VERB
ftr-331	960	16	that	that	SCONJ
ftr-331	960	17	after	after	ADP
ftr-331	960	18	a	a	DET
ftr-331	960	19	few	few	ADJ
ftr-331	960	20	years	year	NOUN
ftr-331	960	21	in	in	ADP
ftr-331	960	22	operation	operation	NOUN
ftr-331	960	23	they	they	PRON
ftr-331	960	24	are	be	AUX
ftr-331	960	25	in	in	ADP
ftr-331	960	26	fact	fact	NOUN
ftr-331	960	27	fulfilling	fulfil	VERB
ftr-331	960	28	an	an	DET
ftr-331	960	29	exempt	exempt	ADJ
ftr-331	960	30	purpose	purpose	NOUN
ftr-331	960	31	.	.	PUNCT
ftr-331	961	1	"	"	PUNCT
ftr-331	961	2	)	)	PUNCT
ftr-331	961	3	.	.	PUNCT
ftr-331	962	1	182	182	NUM
ftr-331	962	2	.	.	PUNCT
ftr-331	962	3	i.r.s	i.r.s	PROPN
ftr-331	962	4	.	.	PUNCT
ftr-331	963	1	form	form	PROPN
ftr-331	963	2	14114	14114	NUM
ftr-331	963	3	,	,	PUNCT
ftr-331	963	4	governance	governance	NOUN
ftr-331	963	5	check	check	NOUN
ftr-331	963	6	sheet	sheet	NOUN
ftr-331	963	7	(	(	PUNCT
ftr-331	963	8	2009	2009	NUM
ftr-331	963	9	)	)	PUNCT
ftr-331	963	10	,	,	PUNCT
ftr-331	964	1	http://www.irs.gov/pub/irs-tege/governance	http://www.irs.gov/pub/irs-tege/governance	ADP
ftr-331	964	2	check	check	NOUN
ftr-331	964	3	sheet.pdf	sheet.pdf	PROPN
ftr-331	964	4	.	.	PROPN
ftr-331	964	5	183	183	NUM
ftr-331	964	6	.	.	PUNCT
ftr-331	965	1	internal	internal	ADJ
ftr-331	965	2	revenue	revenue	NOUN
ftr-331	965	3	service	service	NOUN
ftr-331	965	4	,	,	PUNCT
ftr-331	965	5	governance	governance	NOUN
ftr-331	965	6	project	project	NOUN
ftr-331	965	7	guide	guide	NOUN
ftr-331	965	8	sheet	sheet	NOUN
ftr-331	965	9	for	for	ADP
ftr-331	965	10	completing	complete	VERB
ftr-331	965	11	the	the	DET
ftr-331	965	12	project	project	NOUN
ftr-331	965	13	check	check	NOUN
ftr-331	965	14	sheet	sheet	NOUN
ftr-331	965	15	,	,	PUNCT
ftr-331	965	16	http://www.irs.gov/pub/irs-tege/govemance	http://www.irs.gov/pub/irs-tege/govemance	NUM
ftr-331	965	17	guide	guide	VERB
ftr-331	965	18	sheet.pdf	sheet.pdf	PROPN
ftr-331	965	19	.	.	PROPN
ftr-331	966	1	184	184	NUM
ftr-331	966	2	.	.	PUNCT
ftr-331	967	1	internal	internal	ADJ
ftr-331	967	2	revenue	revenue	NOUN
ftr-331	967	3	service	service	NOUN
ftr-331	967	4	,	,	PUNCT
ftr-331	967	5	governance	governance	NOUN
ftr-331	967	6	and	and	CCONJ
ftr-331	967	7	tax	tax	NOUN
ftr-331	967	8	-	-	PUNCT
ftr-331	967	9	exempt	exempt	ADJ
ftr-331	967	10	organizations	organization	NOUN
ftr-331	967	11	examination	examination	NOUN
ftr-331	967	12	materials	material	NOUN
ftr-331	967	13	,	,	PUNCT
ftr-331	967	14	http://www.irs.gov/charities/article/0,,id=216068,00.html	http://www.irs.gov/charities/article/0,,id=216068,00.html	PROPN
ftr-331	967	15	(	(	PUNCT
ftr-331	967	16	last	last	ADJ
ftr-331	967	17	updated	update	VERB
ftr-331	967	18	feb	feb	PROPN
ftr-331	967	19	.	.	PROPN
ftr-331	967	20	11	11	NUM
ftr-331	967	21	,	,	PUNCT
ftr-331	967	22	2011	2011	NUM
ftr-331	967	23	)	)	PUNCT
ftr-331	967	24	.	.	PUNCT
ftr-331	968	1	185	185	NUM
ftr-331	968	2	.	.	PUNCT
ftr-331	969	1	i	i	PRON
ftr-331	969	2	d.	d.	NOUN
ftr-331	969	3	230	230	NUM
ftr-331	970	1	[	[	X
ftr-331	970	2	vol	vol	NOUN
ftr-331	970	3	.	.	PUNCT
ftr-331	971	1	12:4	12:4	NUM
ftr-331	971	2	charity	charity	NOUN
ftr-331	971	3	governance	governance	NOUN
ftr-331	971	4	charitable	charitable	ADJ
ftr-331	971	5	organizations	organization	NOUN
ftr-331	971	6	and	and	CCONJ
ftr-331	971	7	related	relate	VERB
ftr-331	971	8	topics18	topics18	NOUN
ftr-331	971	9	6	6	NUM
ftr-331	971	10	included	include	VERB
ftr-331	971	11	in	in	ADP
ftr-331	971	12	the	the	DET
ftr-331	971	13	life	life	NOUN
ftr-331	971	14	cycle	cycle	NOUN
ftr-331	971	15	on	on	ADP
ftr-331	971	16	-	-	PUNCT
ftr-331	971	17	line	line	NOUN
ftr-331	971	18	educational	educational	ADJ
ftr-331	971	19	tool	tool	NOUN
ftr-331	971	20	for	for	ADP
ftr-331	971	21	charities	charity	NOUN
ftr-331	971	22	.	.	PUNCT
ftr-331	972	1	the	the	DET
ftr-331	972	2	irs	irs	PROPN
ftr-331	972	3	's	's	PART
ftr-331	972	4	recent	recent	ADJ
ftr-331	972	5	focus	focus	NOUN
ftr-331	972	6	on	on	ADP
ftr-331	972	7	exempt	exempt	ADJ
ftr-331	972	8	-	-	PUNCT
ftr-331	972	9	organization	organization	NOUN
ftr-331	972	10	governance	governance	NOUN
ftr-331	972	11	has	have	AUX
ftr-331	972	12	attracted	attract	VERB
ftr-331	972	13	thoughtful	thoughtful	ADJ
ftr-331	972	14	commentary	commentary	NOUN
ftr-331	972	15	on	on	ADP
ftr-331	972	16	both	both	DET
ftr-331	972	17	sides	side	NOUN
ftr-331	972	18	of	of	ADP
ftr-331	972	19	the	the	DET
ftr-331	972	20	issue	issue	NOUN
ftr-331	972	21	.	.	PUNCT
ftr-331	973	1	thomas	thomas	PROPN
ftr-331	973	2	silk	silk	PROPN
ftr-331	973	3	supports	support	VERB
ftr-331	973	4	this	this	DET
ftr-331	973	5	endeavor	endeavor	NOUN
ftr-331	973	6	of	of	ADP
ftr-331	973	7	the	the	DET
ftr-331	973	8	irs	irs	PROPN
ftr-331	973	9	:	:	PUNCT
ftr-331	973	10	it	it	PRON
ftr-331	973	11	is	be	AUX
ftr-331	973	12	not	not	PART
ftr-331	973	13	far	far	ADV
ftr-331	973	14	-	-	PUNCT
ftr-331	973	15	fetched	fetch	VERB
ftr-331	973	16	to	to	PART
ftr-331	973	17	imagine	imagine	VERB
ftr-331	973	18	a	a	DET
ftr-331	973	19	national	national	ADJ
ftr-331	973	20	scandal	scandal	NOUN
ftr-331	973	21	featuring	feature	VERB
ftr-331	973	22	a	a	DET
ftr-331	973	23	prominent	prominent	ADJ
ftr-331	973	24	charity	charity	NOUN
ftr-331	973	25	in	in	ADP
ftr-331	973	26	violation	violation	NOUN
ftr-331	973	27	of	of	ADP
ftr-331	973	28	standards	standard	NOUN
ftr-331	973	29	of	of	ADP
ftr-331	973	30	charitable	charitable	ADJ
ftr-331	973	31	governance	governance	NOUN
ftr-331	973	32	but	but	CCONJ
ftr-331	973	33	incorporated	incorporate	VERB
ftr-331	973	34	in	in	ADP
ftr-331	973	35	a	a	DET
ftr-331	973	36	state	state	NOUN
ftr-331	973	37	with	with	ADP
ftr-331	973	38	inadequate	inadequate	ADJ
ftr-331	973	39	charitable	charitable	ADJ
ftr-331	973	40	enforcement	enforcement	NOUN
ftr-331	973	41	.	.	PUNCT
ftr-331	974	1	in	in	ADP
ftr-331	974	2	the	the	DET
ftr-331	974	3	congressional	congressional	ADJ
ftr-331	974	4	hearings	hearing	NOUN
ftr-331	974	5	that	that	PRON
ftr-331	974	6	might	might	AUX
ftr-331	974	7	follow	follow	VERB
ftr-331	974	8	,	,	PUNCT
ftr-331	974	9	the	the	DET
ftr-331	974	10	irs	irs	PROPN
ftr-331	974	11	would	would	AUX
ftr-331	974	12	surely	surely	ADV
ftr-331	974	13	be	be	AUX
ftr-331	974	14	in	in	ADP
ftr-331	974	15	a	a	DET
ftr-331	974	16	far	far	ADV
ftr-331	974	17	more	more	ADV
ftr-331	974	18	defensible	defensible	ADJ
ftr-331	974	19	position	position	NOUN
ftr-331	974	20	if	if	SCONJ
ftr-331	974	21	it	it	PRON
ftr-331	974	22	had	have	AUX
ftr-331	974	23	already	already	ADV
ftr-331	974	24	gone	go	VERB
ftr-331	974	25	forward	forward	ADV
ftr-331	974	26	to	to	PART
ftr-331	974	27	educate	educate	VERB
ftr-331	974	28	the	the	DET
ftr-331	974	29	charitable	charitable	ADJ
ftr-331	974	30	sector	sector	NOUN
ftr-331	974	31	about	about	ADP
ftr-331	974	32	the	the	DET
ftr-331	974	33	importance	importance	NOUN
ftr-331	974	34	of	of	ADP
ftr-331	974	35	good	good	ADJ
ftr-331	974	36	governance	governance	NOUN
ftr-331	974	37	practices	practice	NOUN
ftr-331	974	38	.	.	PUNCT
ftr-331	975	1	later	late	ADJ
ftr-331	975	2	legislation	legislation	NOUN
ftr-331	975	3	introduced	introduce	VERB
ftr-331	975	4	by	by	ADP
ftr-331	975	5	a	a	DET
ftr-331	975	6	supportive	supportive	ADJ
ftr-331	975	7	congress	congress	NOUN
ftr-331	975	8	may	may	AUX
ftr-331	975	9	easily	easily	ADV
ftr-331	975	10	resolve	resolve	VERB
ftr-331	975	11	any	any	DET
ftr-331	975	12	jurisdictional	jurisdictional	ADJ
ftr-331	975	13	ambiguities	ambiguity	NOUN
ftr-331	975	14	about	about	ADP
ftr-331	975	15	governance	governance	NOUN
ftr-331	975	16	of	of	ADP
ftr-331	975	17	charitable	charitable	ADJ
ftr-331	975	18	organizations	organization	NOUN
ftr-331	975	19	and	and	CCONJ
ftr-331	975	20	enforcement	enforcement	NOUN
ftr-331	975	21	.	.	PUNCT
ftr-331	975	22	'	'	PUNCT
ftr-331	976	1	on	on	ADP
ftr-331	976	2	the	the	DET
ftr-331	976	3	other	other	ADJ
ftr-331	976	4	hand	hand	NOUN
ftr-331	976	5	,	,	PUNCT
ftr-331	976	6	bonnie	bonnie	PROPN
ftr-331	976	7	brier	brier	PROPN
ftr-331	976	8	(	(	PUNCT
ftr-331	976	9	lead	lead	VERB
ftr-331	976	10	author	author	NOUN
ftr-331	976	11	of	of	ADP
ftr-331	976	12	the	the	DET
ftr-331	976	13	2008	2008	NUM
ftr-331	976	14	act	act	NOUN
ftr-331	976	15	report	report	NOUN
ftr-331	976	16	quoted	quote	VERB
ftr-331	976	17	above	above	ADV
ftr-331	976	18	)	)	PUNCT
ftr-331	976	19	expressed	express	VERB
ftr-331	976	20	skepticism	skepticism	NOUN
ftr-331	976	21	that	that	SCONJ
ftr-331	976	22	the	the	DET
ftr-331	976	23	described	describe	VERB
ftr-331	976	24	governance	governance	NOUN
ftr-331	976	25	practices	practice	NOUN
ftr-331	976	26	actually	actually	ADV
ftr-331	976	27	lead	lead	VERB
ftr-331	976	28	to	to	ADP
ftr-331	976	29	good	good	ADJ
ftr-331	976	30	governance	governance	NOUN
ftr-331	976	31	,	,	PUNCT
ftr-331	976	32	and	and	CCONJ
ftr-331	976	33	worries	worry	VERB
ftr-331	976	34	that	that	SCONJ
ftr-331	976	35	charities	charity	NOUN
ftr-331	976	36	will	will	AUX
ftr-331	976	37	adopt	adopt	VERB
ftr-331	976	38	them	they	PRON
ftr-331	976	39	just	just	ADV
ftr-331	976	40	to	to	PART
ftr-331	976	41	satisfy	satisfy	VERB
ftr-331	976	42	the	the	DET
ftr-331	976	43	irs	irs	PROPN
ftr-331	976	44	regardless	regardless	ADV
ftr-331	976	45	of	of	ADP
ftr-331	976	46	whether	whether	SCONJ
ftr-331	976	47	they	they	PRON
ftr-331	976	48	are	be	AUX
ftr-331	976	49	appropriate	appropriate	ADJ
ftr-331	976	50	for	for	ADP
ftr-331	976	51	the	the	DET
ftr-331	976	52	organization	organization	NOUN
ftr-331	976	53	.	.	PUNCT
ftr-331	977	1	'8	'8	PROPN
ftr-331	978	1	marcus	marcus	PROPN
ftr-331	978	2	owens	owens	PROPN
ftr-331	978	3	,	,	PUNCT
ftr-331	978	4	former	former	ADJ
ftr-331	978	5	top	top	ADJ
ftr-331	978	6	exempt	exempt	ADJ
ftr-331	978	7	organization	organization	NOUN
ftr-331	978	8	official	official	NOUN
ftr-331	978	9	at	at	ADP
ftr-331	978	10	the	the	DET
ftr-331	978	11	irs	irs	PROPN
ftr-331	978	12	,	,	PUNCT
ftr-331	978	13	questions	question	VERB
ftr-331	978	14	the	the	DET
ftr-331	978	15	irs	irs	PROPN
ftr-331	978	16	's	's	PART
ftr-331	978	17	authority	authority	NOUN
ftr-331	978	18	to	to	PART
ftr-331	978	19	include	include	VERB
ftr-331	978	20	governance	governance	NOUN
ftr-331	978	21	questions	question	NOUN
ftr-331	978	22	on	on	ADP
ftr-331	978	23	the	the	DET
ftr-331	978	24	form	form	NOUN
ftr-331	978	25	990	990	NUM
ftr-331	978	26	.	.	PUNCT
ftr-331	979	1	senator	senator	PROPN
ftr-331	979	2	grassley	grassley	PROPN
ftr-331	979	3	responded	respond	VERB
ftr-331	979	4	to	to	ADP
ftr-331	979	5	such	such	ADJ
ftr-331	979	6	objections	objection	NOUN
ftr-331	979	7	by	by	ADP
ftr-331	979	8	proposing	propose	VERB
ftr-331	979	9	legislation	legislation	NOUN
ftr-331	979	10	to	to	PART
ftr-331	979	11	provide	provide	VERB
ftr-331	979	12	statutory	statutory	ADJ
ftr-331	979	13	authority	authority	NOUN
ftr-331	979	14	for	for	ADP
ftr-331	979	15	the	the	DET
ftr-331	979	16	irs	irs	PROPN
ftr-331	979	17	to	to	PART
ftr-331	979	18	assert	assert	VERB
ftr-331	979	19	an	an	DET
ftr-331	979	20	interest	interest	NOUN
ftr-331	979	21	in	in	ADP
ftr-331	979	22	charity	charity	NOUN
ftr-331	979	23	governance	governance	NOUN
ftr-331	979	24	as	as	ADP
ftr-331	979	25	an	an	DET
ftr-331	979	26	indicator	indicator	NOUN
ftr-331	979	27	of	of	ADP
ftr-331	979	28	compliance	compliance	NOUN
ftr-331	979	29	with	with	ADP
ftr-331	979	30	the	the	DET
ftr-331	979	31	federal	federal	ADJ
ftr-331	979	32	taxexemption	taxexemption	NOUN
ftr-331	979	33	regime	regime	NOUN
ftr-331	979	34	.	.	PUNCT
ftr-331	980	1	186	186	NUM
ftr-331	980	2	.	.	PUNCT
ftr-331	981	1	internal	internal	ADJ
ftr-331	981	2	revenue	revenue	NOUN
ftr-331	981	3	service	service	NOUN
ftr-331	981	4	,	,	PUNCT
ftr-331	981	5	governance	governance	NOUN
ftr-331	981	6	and	and	CCONJ
ftr-331	981	7	related	related	ADJ
ftr-331	981	8	topics	topic	NOUN
ftr-331	981	9	501(c)(3	501(c)(3	NOUN
ftr-331	981	10	)	)	PUNCT
ftr-331	981	11	organizations	organization	NOUN
ftr-331	981	12	(	(	PUNCT
ftr-331	981	13	2008	2008	NUM
ftr-331	981	14	)	)	PUNCT
ftr-331	981	15	,	,	PUNCT
ftr-331	981	16	http://www.irs.gov/pub/irs-tege/govemance	http://www.irs.gov/pub/irs-tege/govemance	NUM
ftr-331	981	17	_	_	PRON
ftr-331	981	18	practices.pdf	practices.pdf	NOUN
ftr-331	981	19	.	.	PROPN
ftr-331	981	20	187	187	NUM
ftr-331	981	21	.	.	PUNCT
ftr-331	982	1	thomas	thomas	PROPN
ftr-331	982	2	silk	silk	PROPN
ftr-331	982	3	,	,	PUNCT
ftr-331	982	4	good	good	ADJ
ftr-331	982	5	governance	governance	NOUN
ftr-331	982	6	practices	practice	NOUN
ftr-331	982	7	for	for	ADP
ftr-331	982	8	501(c)(3	501(c)(3	NOUN
ftr-331	982	9	)	)	PUNCT
ftr-331	982	10	organizations	organization	NOUN
ftr-331	982	11	:	:	PUNCT
ftr-331	982	12	should	should	AUX
ftr-331	982	13	the	the	DET
ftr-331	982	14	irs	irs	PROPN
ftr-331	982	15	become	become	VERB
ftr-331	982	16	further	far	ADV
ftr-331	982	17	involved	involve	VERB
ftr-331	982	18	?	?	PUNCT
ftr-331	982	19	,	,	PUNCT
ftr-331	982	20	57	57	NUM
ftr-331	982	21	exempt	exempt	ADJ
ftr-331	982	22	org	org	NOUN
ftr-331	982	23	.	.	PUNCT
ftr-331	983	1	tax	tax	NOUN
ftr-331	983	2	.	.	PUNCT
ftr-331	984	1	rev	rev	PROPN
ftr-331	984	2	.	.	PROPN
ftr-331	984	3	183	183	NUM
ftr-331	984	4	(	(	PUNCT
ftr-331	984	5	aug	aug	PROPN
ftr-331	984	6	.	.	PROPN
ftr-331	984	7	2007	2007	NUM
ftr-331	984	8	)	)	PUNCT
ftr-331	984	9	.	.	PUNCT
ftr-331	985	1	for	for	ADP
ftr-331	985	2	different	different	ADJ
ftr-331	985	3	audiences	audience	NOUN
ftr-331	985	4	,	,	PUNCT
ftr-331	985	5	see	see	VERB
ftr-331	985	6	his	his	PRON
ftr-331	985	7	articles	article	NOUN
ftr-331	985	8	at	at	ADP
ftr-331	985	9	107	107	NUM
ftr-331	985	10	j.	j.	PROPN
ftr-331	985	11	tax'n	tax'n	ADP
ftr-331	985	12	45	45	NUM
ftr-331	985	13	,	,	PUNCT
ftr-331	985	14	45	45	NUM
ftr-331	985	15	-	-	SYM
ftr-331	985	16	46	46	NUM
ftr-331	985	17	(	(	PUNCT
ftr-331	985	18	2007	2007	NUM
ftr-331	985	19	)	)	PUNCT
ftr-331	985	20	and	and	CCONJ
ftr-331	985	21	10	10	NUM
ftr-331	985	22	int'l	int'l	ADV
ftr-331	985	23	j.not	j.not	ADV
ftr-331	985	24	-	-	PUNCT
ftr-331	985	25	for	for	ADP
ftr-331	985	26	-	-	PUNCT
ftr-331	985	27	profitl	profitl	NOUN
ftr-331	985	28	.	.	PROPN
ftr-331	985	29	30	30	NUM
ftr-331	985	30	,	,	PUNCT
ftr-331	985	31	31	31	NUM
ftr-331	985	32	(	(	PUNCT
ftr-331	985	33	2007	2007	NUM
ftr-331	985	34	)	)	PUNCT
ftr-331	985	35	.	.	PUNCT
ftr-331	986	1	188	188	NUM
ftr-331	986	2	.	.	PUNCT
ftr-331	986	3	bonnie	bonnie	PROPN
ftr-331	986	4	brier	brier	PROPN
ftr-331	986	5	,	,	PUNCT
ftr-331	986	6	the	the	DET
ftr-331	986	7	new	new	ADJ
ftr-331	986	8	governance	governance	NOUN
ftr-331	986	9	project	project	NOUN
ftr-331	986	10	of	of	ADP
ftr-331	986	11	the	the	DET
ftr-331	986	12	exempt	exempt	ADJ
ftr-331	986	13	organizations	organization	NOUN
ftr-331	986	14	division	division	NOUN
ftr-331	986	15	of	of	ADP
ftr-331	986	16	the	the	DET
ftr-331	986	17	internal	internal	ADJ
ftr-331	986	18	revenue	revenue	NOUN
ftr-331	986	19	service	service	NOUN
ftr-331	986	20	(	(	PUNCT
ftr-331	986	21	feb	feb	PROPN
ftr-331	986	22	.	.	PROPN
ftr-331	986	23	20	20	NUM
ftr-331	986	24	,	,	PUNCT
ftr-331	986	25	2010	2010	NUM
ftr-331	986	26	draft	draft	NOUN
ftr-331	986	27	)	)	PUNCT
ftr-331	986	28	(	(	PUNCT
ftr-331	986	29	on	on	ADP
ftr-331	986	30	file	file	NOUN
ftr-331	986	31	with	with	ADP
ftr-331	986	32	author	author	NOUN
ftr-331	986	33	)	)	PUNCT
ftr-331	986	34	(	(	PUNCT
ftr-331	986	35	presented	present	VERB
ftr-331	986	36	at	at	ADP
ftr-331	986	37	the	the	DET
ftr-331	986	38	nonprofit	nonprofit	ADJ
ftr-331	986	39	forum	forum	NOUN
ftr-331	986	40	in	in	ADP
ftr-331	986	41	new	new	PROPN
ftr-331	986	42	york	york	PROPN
ftr-331	986	43	city	city	PROPN
ftr-331	986	44	on	on	ADP
ftr-331	986	45	feb	feb	PROPN
ftr-331	986	46	.	.	PROPN
ftr-331	986	47	24	24	NUM
ftr-331	986	48	,	,	PUNCT
ftr-331	986	49	2010	2010	NUM
ftr-331	986	50	)	)	PUNCT
ftr-331	986	51	;	;	PUNCT
ftr-331	986	52	see	see	VERB
ftr-331	986	53	also	also	ADV
ftr-331	986	54	james	james	PROPN
ftr-331	986	55	.	.	PUNCT
ftr-331	987	1	j.	j.	PROPN
ftr-331	987	2	fishman	fishman	PROPN
ftr-331	987	3	,	,	PUNCT
ftr-331	987	4	stealth	stealth	ADJ
ftr-331	987	5	preemption	preemption	NOUN
ftr-331	987	6	:	:	PUNCT
ftr-331	987	7	the	the	DET
ftr-331	987	8	irs	irs	PROPN
ftr-331	987	9	's	's	PART
ftr-331	987	10	nonprofit	nonprofit	ADJ
ftr-331	987	11	corporate	corporate	ADJ
ftr-331	987	12	governance	governance	NOUN
ftr-331	987	13	initiative	initiative	NOUN
ftr-331	987	14	,	,	PUNCT
ftr-331	987	15	29	29	NUM
ftr-331	987	16	va	va	NOUN
ftr-331	987	17	.	.	PUNCT
ftr-331	987	18	tax	tax	PROPN
ftr-331	987	19	.	.	PUNCT
ftr-331	988	1	rev	rev	PROPN
ftr-331	988	2	.	.	PROPN
ftr-331	988	3	545	545	NUM
ftr-331	988	4	,	,	PUNCT
ftr-331	988	5	586	586	NUM
ftr-331	988	6	-	-	SYM
ftr-331	988	7	89	89	NUM
ftr-331	988	8	(	(	PUNCT
ftr-331	988	9	2010	2010	NUM
ftr-331	988	10	)	)	PUNCT
ftr-331	988	11	.	.	PUNCT
ftr-331	989	1	for	for	ADP
ftr-331	989	2	specific	specific	ADJ
ftr-331	989	3	criticism	criticism	NOUN
ftr-331	989	4	of	of	ADP
ftr-331	989	5	the	the	DET
ftr-331	989	6	irs	irs	PROPN
ftr-331	989	7	's	's	PART
ftr-331	989	8	focus	focus	NOUN
ftr-331	989	9	on	on	ADP
ftr-331	989	10	the	the	DET
ftr-331	989	11	perceived	perceive	VERB
ftr-331	989	12	benefits	benefit	NOUN
ftr-331	989	13	of	of	ADP
ftr-331	989	14	independent	independent	ADJ
ftr-331	989	15	board	board	NOUN
ftr-331	989	16	members	member	NOUN
ftr-331	989	17	,	,	PUNCT
ftr-331	989	18	see	see	VERB
ftr-331	989	19	dana	dana	PROPN
ftr-331	989	20	brakman	brakman	PROPN
ftr-331	989	21	reiser	reiser	PROPN
ftr-331	989	22	,	,	PUNCT
ftr-331	989	23	director	director	NOUN
ftr-331	989	24	independence	independence	NOUN
ftr-331	989	25	in	in	ADP
ftr-331	989	26	the	the	DET
ftr-331	989	27	independent	independent	ADJ
ftr-331	989	28	sector	sector	NOUN
ftr-331	989	29	,	,	PUNCT
ftr-331	989	30	76	76	NUM
ftr-331	989	31	fordham	fordham	PROPN
ftr-331	989	32	l.	l.	PROPN
ftr-331	989	33	rev	rev	PROPN
ftr-331	989	34	.	.	PROPN
ftr-331	989	35	795	795	NUM
ftr-331	989	36	(	(	PUNCT
ftr-331	989	37	2007	2007	NUM
ftr-331	989	38	)	)	PUNCT
ftr-331	989	39	;	;	PUNCT
ftr-331	989	40	see	see	VERB
ftr-331	989	41	also	also	ADV
ftr-331	989	42	leff	leff	PROPN
ftr-331	989	43	,	,	PUNCT
ftr-331	989	44	federal	federal	ADJ
ftr-331	989	45	regulation	regulation	NOUN
ftr-331	989	46	,	,	PUNCT
ftr-331	989	47	supra	supra	PROPN
ftr-331	989	48	note	note	NOUN
ftr-331	989	49	153	153	NUM
ftr-331	989	50	.	.	NOUN
ftr-331	989	51	2012	2012	NUM
ftr-331	989	52	]	]	PUNCT
ftr-331	989	53	231	231	NUM
ftr-331	989	54	florida	florida	PROPN
ftr-331	989	55	tax	tax	NOUN
ftr-331	989	56	review	review	NOUN
ftr-331	989	57	i	i	PRON
ftr-331	989	58	generally	generally	ADV
ftr-331	989	59	disagree	disagree	VERB
ftr-331	989	60	with	with	ADP
ftr-331	989	61	those	those	PRON
ftr-331	989	62	critical	critical	ADJ
ftr-331	989	63	of	of	ADP
ftr-331	989	64	a	a	DET
ftr-331	989	65	role	role	NOUN
ftr-331	989	66	for	for	ADP
ftr-331	989	67	the	the	DET
ftr-331	989	68	irs	irs	PROPN
ftr-331	989	69	in	in	ADP
ftr-331	989	70	charity	charity	NOUN
ftr-331	989	71	governance	governance	NOUN
ftr-331	989	72	,	,	PUNCT
ftr-331	989	73	at	at	ADP
ftr-331	989	74	least	least	ADJ
ftr-331	989	75	to	to	ADP
ftr-331	989	76	the	the	DET
ftr-331	989	77	extent	extent	NOUN
ftr-331	989	78	these	these	DET
ftr-331	989	79	criticisms	criticism	NOUN
ftr-331	989	80	apply	apply	VERB
ftr-331	989	81	to	to	ADP
ftr-331	989	82	the	the	DET
ftr-331	989	83	governance	governance	NOUN
ftr-331	989	84	questions	question	NOUN
ftr-331	989	85	on	on	ADP
ftr-331	989	86	the	the	DET
ftr-331	989	87	redesigned	redesign	VERB
ftr-331	989	88	form	form	NOUN
ftr-331	989	89	990	990	NUM
ftr-331	989	90	.	.	PUNCT
ftr-331	990	1	indeed	indeed	ADV
ftr-331	990	2	,	,	PUNCT
ftr-331	990	3	as	as	SCONJ
ftr-331	990	4	described	describe	VERB
ftr-331	990	5	above	above	ADV
ftr-331	990	6	,	,	PUNCT
ftr-331	990	7	i	i	PRON
ftr-331	990	8	submitted	submit	VERB
ftr-331	990	9	comments	comment	NOUN
ftr-331	990	10	to	to	ADP
ftr-331	990	11	the	the	DET
ftr-331	990	12	irs	irs	PROPN
ftr-331	990	13	on	on	ADP
ftr-331	990	14	the	the	DET
ftr-331	990	15	2007	2007	NUM
ftr-331	990	16	draft	draft	NOUN
ftr-331	990	17	of	of	ADP
ftr-331	990	18	the	the	DET
ftr-331	990	19	redesigned	redesign	VERB
ftr-331	990	20	form	form	NOUN
ftr-331	990	21	990	990	NUM
ftr-331	990	22	,	,	PUNCT
ftr-331	990	23	proposing	propose	VERB
ftr-331	990	24	for	for	ADP
ftr-331	990	25	inclusion	inclusion	NOUN
ftr-331	990	26	a	a	DET
ftr-331	990	27	series	series	NOUN
ftr-331	990	28	of	of	ADP
ftr-331	990	29	questions	question	NOUN
ftr-331	990	30	on	on	ADP
ftr-331	990	31	organizational	organizational	ADJ
ftr-331	990	32	structure	structure	NOUN
ftr-331	990	33	and	and	CCONJ
ftr-331	990	34	governance	governance	NOUN
ftr-331	990	35	practices1	practices1	NOUN
ftr-331	990	36	many	many	ADJ
ftr-331	990	37	of	of	ADP
ftr-331	990	38	which	which	PRON
ftr-331	990	39	were	be	AUX
ftr-331	990	40	added	add	VERB
ftr-331	990	41	in	in	ADP
ftr-331	990	42	the	the	DET
ftr-331	990	43	final	final	ADJ
ftr-331	990	44	version	version	NOUN
ftr-331	990	45	.	.	PUNCT
ftr-331	991	1	at	at	ADP
ftr-331	991	2	that	that	DET
ftr-331	991	3	time	time	NOUN
ftr-331	991	4	,	,	PUNCT
ftr-331	991	5	i	i	PRON
ftr-331	991	6	had	have	VERB
ftr-331	991	7	in	in	ADP
ftr-331	991	8	mind	mind	NOUN
ftr-331	991	9	the	the	DET
ftr-331	991	10	usefulness	usefulness	NOUN
ftr-331	991	11	of	of	ADP
ftr-331	991	12	the	the	DET
ftr-331	991	13	form	form	NOUN
ftr-331	991	14	990	990	NUM
ftr-331	991	15	to	to	ADP
ftr-331	991	16	the	the	DET
ftr-331	991	17	governing	governing	NOUN
ftr-331	991	18	board	board	NOUN
ftr-331	991	19	itself	itself	PRON
ftr-331	991	20	and	and	CCONJ
ftr-331	991	21	to	to	ADP
ftr-331	991	22	state	state	NOUN
ftr-331	991	23	regulators	regulator	NOUN
ftr-331	991	24	,	,	PUNCT
ftr-331	991	25	to	to	ADP
ftr-331	991	26	donors	donor	NOUN
ftr-331	991	27	,	,	PUNCT
ftr-331	991	28	to	to	ADP
ftr-331	991	29	the	the	DET
ftr-331	991	30	media	medium	NOUN
ftr-331	991	31	,	,	PUNCT
ftr-331	991	32	and	and	CCONJ
ftr-331	991	33	,	,	PUNCT
ftr-331	991	34	yes	yes	INTJ
ftr-331	991	35	,	,	PUNCT
ftr-331	991	36	to	to	ADP
ftr-331	991	37	researchers	researcher	NOUN
ftr-331	991	38	,	,	PUNCT
ftr-331	991	39	even	even	ADV
ftr-331	991	40	aside	aside	ADV
ftr-331	991	41	from	from	ADP
ftr-331	991	42	what	what	PRON
ftr-331	991	43	uses	use	VERB
ftr-331	991	44	the	the	DET
ftr-331	991	45	irs	irs	PROPN
ftr-331	991	46	might	might	AUX
ftr-331	991	47	make	make	VERB
ftr-331	991	48	of	of	ADP
ftr-331	991	49	the	the	DET
ftr-331	991	50	data	datum	NOUN
ftr-331	991	51	.	.	PUNCT
ftr-331	992	1	while	while	SCONJ
ftr-331	992	2	recognizing	recognize	VERB
ftr-331	992	3	the	the	DET
ftr-331	992	4	values	value	NOUN
ftr-331	992	5	of	of	ADP
ftr-331	992	6	privacy	privacy	NOUN
ftr-331	992	7	discussed	discuss	VERB
ftr-331	992	8	above	above	ADV
ftr-331	992	9	,	,	PUNCT
ftr-331	992	10	on	on	ADP
ftr-331	992	11	balance	balance	NOUN
ftr-331	992	12	,	,	PUNCT
ftr-331	992	13	i	i	PRON
ftr-331	992	14	believe	believe	VERB
ftr-331	992	15	these	these	DET
ftr-331	992	16	interests	interest	NOUN
ftr-331	992	17	do	do	AUX
ftr-331	992	18	not	not	PART
ftr-331	992	19	outweigh	outweigh	VERB
ftr-331	992	20	the	the	DET
ftr-331	992	21	benefits	benefit	NOUN
ftr-331	992	22	from	from	ADP
ftr-331	992	23	transparency	transparency	NOUN
ftr-331	992	24	of	of	ADP
ftr-331	992	25	the	the	DET
ftr-331	992	26	organization	organization	NOUN
ftr-331	992	27	's	's	PART
ftr-331	992	28	governance	governance	NOUN
ftr-331	992	29	structure	structure	NOUN
ftr-331	992	30	to	to	ADP
ftr-331	992	31	these	these	DET
ftr-331	992	32	outside	outside	ADJ
ftr-331	992	33	constituencies	constituency	NOUN
ftr-331	992	34	.	.	PUNCT
ftr-331	993	1	if	if	SCONJ
ftr-331	993	2	a	a	DET
ftr-331	993	3	particular	particular	ADJ
ftr-331	993	4	"	"	PUNCT
ftr-331	993	5	best	good	ADJ
ftr-331	993	6	"	"	PUNCT
ftr-331	993	7	practice	practice	NOUN
ftr-331	993	8	is	be	AUX
ftr-331	993	9	inappropriate	inappropriate	ADJ
ftr-331	993	10	in	in	ADP
ftr-331	993	11	a	a	DET
ftr-331	993	12	particular	particular	ADJ
ftr-331	993	13	case	case	NOUN
ftr-331	993	14	,	,	PUNCT
ftr-331	993	15	the	the	DET
ftr-331	993	16	charity	charity	NOUN
ftr-331	993	17	can	can	AUX
ftr-331	993	18	and	and	CCONJ
ftr-331	993	19	should	should	AUX
ftr-331	993	20	provide	provide	VERB
ftr-331	993	21	an	an	DET
ftr-331	993	22	explanation	explanation	NOUN
ftr-331	993	23	on	on	ADP
ftr-331	993	24	the	the	DET
ftr-331	993	25	form	form	NOUN
ftr-331	993	26	990	990	NUM
ftr-331	993	27	.	.	PUNCT
ftr-331	994	1	thoughtful	thoughtful	ADJ
ftr-331	994	2	additional	additional	ADJ
ftr-331	994	3	disclosure	disclosure	NOUN
ftr-331	994	4	is	be	AUX
ftr-331	994	5	an	an	DET
ftr-331	994	6	opportunity	opportunity	NOUN
ftr-331	994	7	for	for	SCONJ
ftr-331	994	8	the	the	DET
ftr-331	994	9	organization	organization	NOUN
ftr-331	994	10	to	to	PART
ftr-331	994	11	demonstrate	demonstrate	VERB
ftr-331	994	12	if	if	SCONJ
ftr-331	994	13	it	it	PRON
ftr-331	994	14	can	can	AUX
ftr-331	994	15	how	how	SCONJ
ftr-331	994	16	its	its	PRON
ftr-331	994	17	structure	structure	NOUN
ftr-331	994	18	and	and	CCONJ
ftr-331	994	19	policies	policy	NOUN
ftr-331	994	20	appropriately	appropriately	ADV
ftr-331	994	21	safeguard	safeguard	VERB
ftr-331	994	22	charitable	charitable	ADJ
ftr-331	994	23	assets	asset	NOUN
ftr-331	994	24	.	.	PUNCT
ftr-331	995	1	189	189	NUM
ftr-331	995	2	.	.	PUNCT
ftr-331	996	1	brody	brody	PROPN
ftr-331	996	2	,	,	PUNCT
ftr-331	996	3	professor	professor	NOUN
ftr-331	996	4	comments	comment	NOUN
ftr-331	996	5	,	,	PUNCT
ftr-331	996	6	supra	supra	PROPN
ftr-331	996	7	note	note	NOUN
ftr-331	996	8	49	49	NUM
ftr-331	996	9	,	,	PUNCT
ftr-331	996	10	at	at	ADP
ftr-331	996	11	3	3	NUM
ftr-331	996	12	-	-	SYM
ftr-331	996	13	5	5	NUM
ftr-331	996	14	.	.	NOUN
ftr-331	996	15	232	232	NUM
ftr-331	997	1	[	[	X
ftr-331	997	2	vol	vol	NOUN
ftr-331	997	3	.	.	PUNCT
ftr-331	998	1	12:4	12:4	NUM
ftr-331	998	2	charity	charity	NOUN
ftr-331	998	3	governance	governance	NOUN
ftr-331	998	4	appendix	appendix	NOUN
ftr-331	998	5	:	:	PUNCT
ftr-331	998	6	summary	summary	NOUN
ftr-331	998	7	and	and	CCONJ
ftr-331	998	8	governance	governance	NOUN
ftr-331	998	9	pages	page	NOUN
ftr-331	998	10	of	of	ADP
ftr-331	998	11	core	core	NOUN
ftr-331	998	12	form	form	NOUN
ftr-331	998	13	of	of	ADP
ftr-331	998	14	redesigned	redesign	VERB
ftr-331	998	15	form	form	NOUN
ftr-331	998	16	990	990	NUM
ftr-331	998	17	(	(	PUNCT
ftr-331	998	18	2007	2007	NUM
ftr-331	998	19	draft	draft	NOUN
ftr-331	998	20	and	and	CCONJ
ftr-331	998	21	2008	2008	NUM
ftr-331	998	22	final	final	ADJ
ftr-331	998	23	versions	version	NOUN
ftr-331	998	24	)	)	PUNCT
ftr-331	998	25	return	return	NOUN
ftr-331	998	26	of	of	ADP
ftr-331	998	27	organization	organization	NOUN
ftr-331	998	28	exempt	exempt	ADJ
ftr-331	998	29	from	from	ADP
ftr-331	998	30	income	income	NOUN
ftr-331	998	31	tax	tax	NOUN
ftr-331	998	32	fuder	fuder	NOUN
ftr-331	998	33	section	section	NOUN
ftr-331	998	34	501	501	NUM
ftr-331	998	35	i	i	NUM
ftr-331	998	36	57	57	NUM
ftr-331	998	37	.	.	PUNCT
ftr-331	999	1	ri	ri	INTJ
ftr-331	999	2	49474ati	49474ati	NUM
ftr-331	1000	1	i	i	PRON
ftr-331	1000	2	ofi	ofi	VERB
ftr-331	1000	3	tihe	tihe	PROPN
ftr-331	1000	4	internal	internal	PROPN
ftr-331	1000	5	revenue	revenue	PROPN
ftr-331	1000	6	code	code	PROPN
ftr-331	1000	7	leaept	leaept	PROPN
ftr-331	1000	8	blet	blet	PROPN
ftr-331	1000	9	kmg	kmg	PROPN
ftr-331	1000	10	entetfit	entetfit	PROPN
ftr-331	1000	11	trust	trust	PROPN
ftr-331	1000	12	or	or	CCONJ
ftr-331	1000	13	private	private	ADJ
ftr-331	1000	14	foundtit	foundtit	NOUN
ftr-331	1000	15	1	1	NUM
ftr-331	1000	16	the	the	DET
ftr-331	1000	17	opizaten	opizaten	ADJ
ftr-331	1000	18	ay	ay	NOUN
ftr-331	1000	19	ha0e	ha0e	NOUN
ftr-331	1000	20	e	e	X
ftr-331	1000	21	use	use	VERB
ftr-331	1000	22	0c1y	0c1y	NOUN
ftr-331	1000	23	of	of	ADP
ftr-331	1000	24	tio	tio	PROPN
ftr-331	1000	25	relumn	relumn	NOUN
ftr-331	1000	26	to	to	AUX
ftr-331	1000	27	staty	staty	VERB
ftr-331	1000	28	state	state	NOUN
ftr-331	1000	29	freart	freart	NOUN
ftr-331	1000	30	i	i	PRON
ftr-331	1000	31	a	a	PRON
ftr-331	1000	32	for	for	ADP
ftr-331	1000	33	the	the	DET
ftr-331	1000	34	2oxx	2oxx	PROPN
ftr-331	1000	35	calendar	calendar	NOUN
ftr-331	1000	36	voar	voar	NOUN
ftr-331	1000	37	or	or	CCONJ
ftr-331	1000	38	tax	tax	NOUN
ftr-331	1000	39	ya	ya	PROPN
ftr-331	1000	40	,	,	PUNCT
ftr-331	1000	41	belinning	belinne	VERB
ftr-331	1000	42	btec	btec	NOUN
ftr-331	1000	43	:	:	PUNCT
ftr-331	1000	44	ifapplit	ifapplit	ADJ
ftr-331	1000	45	:	:	PUNCT
ftr-331	1000	46	c	c	X
ftr-331	1000	47	name	name	NOUN
ftr-331	1000	48	o	o	NOUN
ftr-331	1000	49	rganzaion	rganzaion	NOUN
ftr-331	1000	50	e	e	NOUN
ftr-331	1000	51	rne	rne	NOUN
ftr-331	1000	52	retun	retun	VERB
ftr-331	1000	53	el	el	PROPN
ftr-331	1000	54	eteiiioli	eteiiioli	NOUN
ftr-331	1001	1	i	i	PRON
ftr-331	1001	2	liq	liq	NOUN
ftr-331	1001	3	f	f	NOUN
ftr-331	1001	4	5	5	NUM
ftr-331	1001	5	11d	11d	NOUN
ftr-331	1001	6	10t1	10t1	NUM
ftr-331	1001	7	o	o	NOUN
ftr-331	1001	8	n1	n1	PROPN
ftr-331	1001	9	n	n	ADP
ftr-331	1001	10	rnt.=	rnt.=	VERB
ftr-331	1001	11	w	w	PROPN
ftr-331	1001	12	flintol	flintol	NOUN
ftr-331	1001	13	ff1050001110211100111	ff1050001110211100111	PROPN
ftr-331	1001	14	f	f	PROPN
ftr-331	1001	15	bitt	bitt	PROPN
ftr-331	1001	16	hinuhi	hinuhi	PROPN
ftr-331	1001	17	-	-	PUNCT
ftr-331	1001	18	ini	ini	PROPN
ftr-331	1001	19	000010110	000010110	NUM
ftr-331	1001	20	0140	0140	NUM
ftr-331	1002	1	i	i	PRON
ftr-331	1002	2	nnoriirennm{ornio	nnoriirennm{ornio	ADV
ftr-331	1002	3	0	0	PUNCT
ftr-331	1003	1	cit	cit	PROPN
ftr-331	1003	2	01	01	NUM
ftr-331	1003	3	teen	teen	NOUN
ftr-331	1003	4	,	,	PUNCT
ftr-331	1003	5	21010111	21010111	NUM
ftr-331	1003	6	lniooa	lniooa	PROPN
ftr-331	1003	7	0110	0110	NUM
ftr-331	1003	8	zip	zip	NOUN
ftr-331	1003	9	0	0	NUM
ftr-331	1003	10	11010	11010	NUM
ftr-331	1003	11	i.	i.	NOUN
ftr-331	1003	12	]	]	X
ftr-331	1004	1	o	o	X
ftr-331	1005	1	re	re	VERB
ftr-331	1005	2	-	-	ADJ
ftr-331	1005	3	anwn	anwn	ADJ
ftr-331	1005	4	romr	romr	PROPN
ftr-331	1005	5	f	f	PROPN
ftr-331	1005	6	namnr	namnr	ADV
ftr-331	1005	7	10	10	NUM
ftr-331	1005	8	addr0r	addr0r	PROPN
ftr-331	1005	9	rai0	rai0	PROPN
ftr-331	1006	1	i	i	PRON
ftr-331	1006	2	ooo	ooo	INTJ
ftr-331	1006	3	n	n	PRON
ftr-331	1006	4	rtnatd	rtnatd	PROPN
ftr-331	1006	5	inc	inc	PROPN
ftr-331	1006	6	-lof	-lof	PROPN
ftr-331	1006	7	alocted	alocte	VERB
ftr-331	1006	8	1	1	NUM
ftr-331	1006	9	t	t	NOUN
ftr-331	1006	10	h	h	NOUN
ftr-331	1006	11	enter	enter	VERB
ftr-331	1006	12	arnourit	arnourit	VERB
ftr-331	1006	13	el	el	PROPN
ftr-331	1006	14	te	te	PROPN
ftr-331	1006	15	ega	ega	PROPN
ftr-331	1006	16	s	s	PROPN
ftr-331	1006	17	o	o	NOUN
ftr-331	1006	18	acs	acs	NOUN
ftr-331	1006	19	ol	ol	PROPN
ftr-331	1006	20	k	k	PROPN
ftr-331	1006	21	oranization	oranization	PROPN
ftr-331	1006	22	lyp	lyp	PROPN
ftr-331	1006	23	-	-	PUNCT
ftr-331	1006	24	e	e	X
ftr-331	1006	25	(	(	PUNCT
ftr-331	1006	26	iekedfi	iekedfi	PROPN
ftr-331	1006	27	orej	orej	PROPN
ftr-331	1006	28	-~oi	-~oi	PUNCT
ftr-331	1006	29	ao	ao	NOUN
ftr-331	1006	30	sort	sort	ADV
ftr-331	1006	31	oidc:,ino	oidc:,ino	ADV
ftr-331	1006	32	a	a	DET
ftr-331	1006	33	014	014	NUM
ftr-331	1006	34	p	p	NOUN
ftr-331	1006	35	-	-	PUNCT
ftr-331	1006	36	ippion.-le	ippion.-le	NOUN
ftr-331	1006	37	l	l	NOUN
ftr-331	1006	38	year	year	NOUN
ftr-331	1006	39	of	of	ADP
ftr-331	1006	40	f	f	X
ftr-331	1006	41	:	:	PUNCT
ftr-331	1006	42	omation	omation	NOUN
ftr-331	1006	43	:	:	PUNCT
ftr-331	1006	44	nm	nm	DET
ftr-331	1006	45	stt	stt	NOUN
ftr-331	1006	46	of	of	ADP
ftr-331	1006	47	legal	legal	ADJ
ftr-331	1006	48	brinmil	brinmil	NOUN
ftr-331	1006	49	l	l	NOUN
ftr-331	1006	50	-	-	NOUN
ftr-331	1006	51	m	m	PROPN
ftr-331	1006	52	summary	summary	NOUN
ftr-331	1006	53	,	,	PUNCT
ftr-331	1006	54	i	i	PRON
ftr-331	1006	55	briefly	briefly	ADV
ftr-331	1006	56	descrnbe	descrnbe	VERB
ftr-331	1006	57	the	the	DET
ftr-331	1006	58	organization	organization	NOUN
ftr-331	1006	59	misiot	misiot	NOUN
ftr-331	1007	1	..	..	PUNCT
ftr-331	1007	2	l.	l.	PROPN
ftr-331	1007	3	-2	-2	INTJ
ftr-331	1008	1	ust	ust	PROPN
ftr-331	1008	2	the	the	DET
ftr-331	1008	3	organizationo	organizationo	PROPN
ftr-331	1008	4	threa	threa	NOUN
ftr-331	1008	5	most	most	ADV
ftr-331	1008	6	significant	significant	ADJ
ftr-331	1008	7	oativties	oativtie	NOUN
ftr-331	1008	8	and	and	CCONJ
ftr-331	1008	9	the	the	DET
ftr-331	1008	10	actiity	actiity	NOUN
ftr-331	1008	11	ctodes	ctode	VERB
ftr-331	1008	12	part	part	NOUN
ftr-331	1008	13	lx	lx	ADV
ftr-331	1008	14	):	):	PUNCT
ftr-331	1009	1	a	a	DET
ftr-331	1009	2	------	------	PROPN
ftr-331	1009	3	...	...	PUNCT
ftr-331	1009	4	-ocd--------b	-ocd--------b	NOUN
ftr-331	1009	5	------------code	------------code	PUNCT
ftr-331	1009	6	......	......	PUNCT
ftr-331	1009	7	--	--	PUNCT
ftr-331	1009	8	...	...	PUNCT
ftr-331	1009	9	od	od	X
ftr-331	1009	10	-	-	PUNCT
ftr-331	1009	11	i	i	PRON
ftr-331	1009	12	enter	enter	VERB
ftr-331	1009	13	the	the	DET
ftr-331	1009	14	num	num	ADJ
ftr-331	1009	15	ber	ber	NOUN
ftr-331	1009	16	of	of	ADP
ftr-331	1009	17	n	n	NOUN
ftr-331	1009	18	ttbers	ttber	NOUN
ftr-331	1009	19	of	of	ADP
ftr-331	1009	20	the	the	DET
ftr-331	1009	21	govem	govem	NOUN
ftr-331	1009	22	ing	e	VERB
ftr-331	1009	23	to	to	ADP
ftr-331	1009	24	y	y	PROPN
ftr-331	1009	25	(	(	PUNCT
ftr-331	1009	26	part	part	NOUN
ftr-331	1009	27	iil	iil	PROPN
ftr-331	1009	28	.	.	PUNCT
ftr-331	1010	1	line	line	NOUN
ftr-331	1010	2	1	1	NUM
ftr-331	1011	1	i	i	PRON
ftr-331	1011	2	-)4	-)4	VERB
ftr-331	1011	3	enter	enter	VERB
ftr-331	1011	4	the	the	DET
ftr-331	1011	5	number	number	NOUN
ftr-331	1011	6	of	of	ADP
ftr-331	1011	7	indepndent	indepndent	NOUN
ftr-331	1011	8	rembers	rember	NOUN
ftr-331	1011	9	of	of	ADP
ftr-331	1011	10	the	the	DET
ftr-331	1011	11	governing	govern	VERB
ftr-331	1011	12	body	body	NOUN
ftr-331	1011	13	(	(	PUNCT
ftr-331	1011	14	part	part	NOUN
ftr-331	1011	15	ill	ill	ADJ
ftr-331	1011	16	.	.	PUNCT
ftr-331	1012	1	fini	fini	PROPN
ftr-331	1012	2	bt	bt	PROPN
ftr-331	1012	3	4	4	NUM
ftr-331	1012	4	5	5	NUM
ftr-331	1012	5	enter	enter	VERB
ftr-331	1012	6	the	the	DET
ftr-331	1012	7	total	total	ADJ
ftr-331	1012	8	numle	numle	NOUN
ftr-331	1012	9	of	of	ADP
ftr-331	1012	10	grnploes	grnploe	NOUN
ftr-331	1012	11	(	(	PUNCT
ftr-331	1012	12	part	part	NOUN
ftr-331	1012	13	vll	vll	PROPN
ftr-331	1012	14	.	.	PUNCT
ftr-331	1013	1	line	line	PROPN
ftr-331	1013	2	pa	pa	PROPN
ftr-331	1013	3	)	)	PUNCT
ftr-331	1013	4	.	.	PUNCT
ftr-331	1013	5	.	.	PUNCT
ftr-331	1013	6	.	.	PUNCT
ftr-331	1014	1	._.	._.	ADV
ftr-331	1015	1	_	_	PUNCT
ftr-331	1015	2	..	..	PUNCT
ftr-331	1016	1	_	_	PUNCT
ftr-331	1016	2	._.	._.	ADV
ftr-331	1017	1	_	_	PRON
ftr-331	1017	2	...	...	PUNCT
ftr-331	1018	1	5	5	NUM
ftr-331	1018	2	6	6	NUM
ftr-331	1018	3	entw	entw	VERB
ftr-331	1018	4	the	the	DET
ftr-331	1018	5	num	num	PROPN
ftr-331	1018	6	-	-	INTJ
ftr-331	1018	7	i	i	PRON
ftr-331	1018	8	of	of	ADP
ftr-331	1018	9	indiordual	indiordual	ADJ
ftr-331	1018	10	ieiving	ieive	VERB
ftr-331	1018	11	compenstin	compenstin	NOUN
ftr-331	1018	12	oess	oess	ADJ
ftr-331	1018	13	of	of	ADP
ftr-331	1018	14	$	$	SYM
ftr-331	1018	15	1000if	1000if	NOUN
ftr-331	1018	16	(	(	PUNCT
ftr-331	1018	17	part	part	NOUN
ftr-331	1018	18	11	11	NUM
ftr-331	1018	19	line	line	NOUN
ftr-331	1018	20	2	2	NUM
ftr-331	1018	21	.	.	PUNCT
ftr-331	1018	22	.	.	PUNCT
ftr-331	1019	1	6	6	NUM
ftr-331	1019	2	7	7	NUM
ftr-331	1019	3	enter	enter	VERB
ftr-331	1019	4	the	the	DET
ftr-331	1019	5	highetn	highetn	PROPN
ftr-331	1019	6	ompenation	ompenation	NOUN
ftr-331	1019	7	amount	amount	NOUN
ftr-331	1019	8	riported	riporte	VERB
ftr-331	1019	9	on	on	ADP
ftr-331	1019	10	part	part	NOUN
ftr-331	1019	11	iis	iis	PROPN
ftr-331	1019	12	sction	sction	NOUN
ftr-331	1019	13	a	a	DET
ftr-331	1019	14	tsum	tsum	NOUN
ftr-331	1019	15	of	of	ADP
ftr-331	1019	16	columns	column	NOUN
ftr-331	1019	17	d	d	PROPN
ftr-331	1019	18	and	and	CCONJ
ftr-331	1019	19	q	q	PROPN
ftr-331	1019	20	7	7	NUM
ftr-331	1019	21	oa	oa	NOUN
ftr-331	1019	22	enter	enter	VERB
ftr-331	1019	23	officer	officer	NOUN
ftr-331	1019	24	,	,	PUNCT
ftr-331	1019	25	dire	dire	ADJ
ftr-331	1019	26	ctoru	ctoru	NOUN
ftr-331	1020	1	-tr	-tr	PUNCT
ftr-331	1021	1	e	e	NOUN
ftr-331	1021	2	nd	nd	PRON
ftr-331	1021	3	ther	ther	VERB
ftr-331	1021	4	key	key	ADJ
ftr-331	1021	5	eopoyee	eopoyee	PROPN
ftr-331	1021	6	compensation	compensation	NOUN
ftr-331	1021	7	(	(	PUNCT
ftr-331	1021	8	pori	pori	NOUN
ftr-331	1021	9	v.	v.	ADP
ftr-331	1021	10	line	line	NOUN
ftr-331	1021	11	5	5	NUM
ftr-331	1021	12	,	,	PUNCT
ftr-331	1021	13	column	column	NOUN
ftr-331	1021	14	(	(	PUNCT
ftr-331	1021	15	mi	mi	PROPN
ftr-331	1021	16	sa	sa	PROPN
ftr-331	1021	17	i	i	PROPN
ftr-331	1021	18	divide	divide	VERB
ftr-331	1021	19	line	line	NOUN
ftr-331	1021	20	sa	sa	NOUN
ftr-331	1021	21	by	by	ADP
ftr-331	1021	22	li	li	PROPN
ftr-331	1021	23	n	n	ADP
ftr-331	1021	24	17	17	NUM
ftr-331	1021	25	_	_	PUNCT
ftr-331	1021	26	go	go	VERB
ftr-331	1021	27	enter	enter	VERB
ftr-331	1021	28	total	total	ADJ
ftr-331	1021	29	gions	gion	NOUN
ftr-331	1021	30	unrelated	unrelated	ADJ
ftr-331	1021	31	businss	busins	NOUN
ftr-331	1021	32	rhvenue	rhvenue	ADJ
ftr-331	1021	33	from	from	ADP
ftr-331	1021	34	part	part	NOUN
ftr-331	1021	35	iv	iv	ADP
ftr-331	1021	36	,	,	PUNCT
ftr-331	1021	37	line	line	NOUN
ftr-331	1021	38	14	14	NUM
ftr-331	1021	39	,	,	PUNCT
ftr-331	1021	40	column	column	NOUN
ftr-331	1021	41	1-	1-	NUM
ftr-331	1021	42	)	)	PUNCT
ftr-331	1021	43	.	.	PUNCT
ftr-331	1022	1	9n	9n	NOUN
ftr-331	1022	2	b	b	X
ftr-331	1022	3	enter	enter	VERB
ftr-331	1022	4	net	net	ADJ
ftr-331	1022	5	unrelated	unrelated	ADJ
ftr-331	1022	6	business	business	NOUN
ftr-331	1022	7	taxable	taxable	NOUN
ftr-331	1022	8	incom	incom	PROPN
ftr-331	1022	9	frm	frm	PROPN
ftr-331	1022	10	ferm	ferm	PROPN
ftr-331	1022	11	9o0	9o0	PROPN
ftr-331	1022	12	-	-	PUNCT
ftr-331	1022	13	t	t	PROPN
ftr-331	1022	14	,	,	PUNCT
ftr-331	1022	15	hri	hri	PROPN
ftr-331	1022	16	34	34	NUM
ftr-331	1022	17	b	b	SYM
ftr-331	1022	18	10	10	NUM
ftr-331	1022	19	chet	chet	NOUN
ftr-331	1022	20	thito	thito	NOUN
ftr-331	1022	21	o	o	NOUN
ftr-331	1022	22	]	]	X
ftr-331	1022	23	ifthe	ifthe	PROPN
ftr-331	1022	24	attntration	attntration	NOUN
ftr-331	1022	25	dm0stttiiniod	dm0stttiiniod	VERB
ftr-331	1022	26	its	its	PRON
ftr-331	1022	27	oerain	oerain	NOUN
ftr-331	1022	28	or	or	CCONJ
ftr-331	1022	29	diosend	diosend	VERB
ftr-331	1022	30	o	o	NOUN
ftr-331	1022	31	-	-	ADJ
ftr-331	1022	32	ffrolethan1	ffrolethan1	ADJ
ftr-331	1022	33	25	25	NUM
ftr-331	1022	34	%	%	NOUN
ftr-331	1022	35	of	of	ADP
ftr-331	1022	36	its	its	PRON
ftr-331	1022	37	as0ks	as0ks	NOUN
ftr-331	1022	38	ard	ard	NOUN
ftr-331	1022	39	attach	attach	VERB
ftr-331	1022	40	fschide	fschide	NOUN
ftr-331	1023	1	i	i	PRON
ftr-331	1023	2	ainutit	ainutit	NOUN
ftr-331	1023	3	0total	0total	NUM
ftr-331	1023	4	11	11	NUM
ftr-331	1023	5	contibutions	contibution	NOUN
ftr-331	1023	6	and	and	CCONJ
ftr-331	1023	7	grants	grant	NOUN
ftr-331	1023	8	(	(	PUNCT
ftr-331	1023	9	part	part	NOUN
ftr-331	1023	10	iv	iv	ADP
ftr-331	1023	11	,	,	PUNCT
ftr-331	1023	12	line	line	NOUN
ftr-331	1023	13	1	1	NUM
ftr-331	1023	14	.	.	PUNCT
ftr-331	1023	15	column	column	NOUN
ftr-331	1023	16	.	.	PUNCT
ftr-331	1024	1	12	12	NUM
ftr-331	1024	2	program	program	NOUN
ftr-331	1024	3	service	service	NOUN
ftr-331	1024	4	revenue	revenue	NOUN
ftr-331	1024	5	ipart	ipart	PROPN
ftr-331	1024	6	v	v	ADP
ftr-331	1024	7	,	,	PUNCT
ftr-331	1024	8	.	.	PUNCT
ftr-331	1025	1	line	line	NOUN
ftr-331	1025	2	2	2	NUM
ftr-331	1025	3	g	g	NOUN
ftr-331	1025	4	,	,	PUNCT
ftr-331	1025	5	column	column	NOUN
ftr-331	1025	6	(	(	PUNCT
ftr-331	1025	7	ae	ae	PROPN
ftr-331	1025	8	)	)	PUNCT
ftr-331	1025	9	13	13	NUM
ftr-331	1025	10	memiership	memiership	NOUN
ftr-331	1025	11	,	,	PUNCT
ftr-331	1025	12	due	due	ADJ
ftr-331	1025	13	,	,	PUNCT
ftr-331	1025	14	and	and	CCONJ
ftr-331	1025	15	assoessmonts	assoessmont	NOUN
ftr-331	1025	16	(	(	PUNCT
ftr-331	1025	17	part	part	NOUN
ftr-331	1025	18	iv	iv	ADP
ftr-331	1025	19	,	,	PUNCT
ftr-331	1025	20	lire	lira	NOUN
ftr-331	1025	21	3	3	NUM
ftr-331	1025	22	.	.	PUNCT
ftr-331	1025	23	column	column	NOUN
ftr-331	1025	24	(	(	PUNCT
ftr-331	1025	25	a	a	NOUN
ftr-331	1025	26	)	)	PUNCT
ftr-331	1025	27	.a	.a	NOUN
ftr-331	1026	1	14	14	NUM
ftr-331	1026	2	investmnlt	investmnlt	PROPN
ftr-331	1026	3	itorn	itorn	VERB
ftr-331	1026	4	.	.	PUNCT
ftr-331	1027	1	(	(	PUNCT
ftr-331	1027	2	part	part	NOUN
ftr-331	1027	3	iv	iv	NUM
ftr-331	1027	4	lines	line	NOUN
ftr-331	1027	5	4	4	NUM
ftr-331	1027	6	,	,	PUNCT
ftr-331	1027	7	5	5	NUM
ftr-331	1027	8	,	,	PUNCT
ftr-331	1027	9	6	6	NUM
ftr-331	1027	10	.	.	PUNCT
ftr-331	1027	11	s.	s.	PROPN
ftr-331	1027	12	10d	10d	NUM
ftr-331	1027	13	)	)	PUNCT
ftr-331	1027	14	.	.	PUNCT
ftr-331	1027	15	.	.	PUNCT
ftr-331	1028	1	.	.	PUNCT
ftr-331	1029	1	15	15	NUM
ftr-331	1029	2	other	other	ADJ
ftr-331	1029	3	revetnu	revetnu	NOUN
ftr-331	1029	4	(	(	PUNCT
ftr-331	1029	5	part	part	NOUN
ftr-331	1029	6	iv	iv	ADP
ftr-331	1029	7	,	,	PUNCT
ftr-331	1029	8	lines	line	NOUN
ftr-331	1029	9	,	,	PUNCT
ftr-331	1029	10	3	3	X
ftr-331	1029	11	.	.	NUM
ftr-331	1029	12	,	,	PUNCT
ftr-331	1029	13	11c	11c	NUM
ftr-331	1029	14	,	,	PUNCT
ftr-331	1029	15	12c	12c	NUM
ftr-331	1029	16	,	,	PUNCT
ftr-331	1029	17	and	and	CCONJ
ftr-331	1029	18	13a	13a	NOUN
ftr-331	1029	19	,	,	PUNCT
ftr-331	1029	20	column	column	NOUN
ftr-331	1029	21	ai	ai	PROPN
ftr-331	1029	22	f6	f6	PROPN
ftr-331	1029	23	total	total	ADJ
ftr-331	1029	24	ravniue	ravniue	NOUN
ftr-331	1029	25	add	add	VERB
ftr-331	1029	26	lines	line	NOUN
ftr-331	1029	27	11	11	NUM
ftr-331	1029	28	through	through	ADP
ftr-331	1029	29	15	15	NUM
ftr-331	1029	30	iniut	iniut	NOUN
ftr-331	1029	31	equl	equl	NOUN
ftr-331	1029	32	part	part	NOUN
ftr-331	1029	33	iv	iv	PROPN
ftr-331	1029	34	.	.	PUNCT
ftr-331	1029	35	line	line	PROPN
ftr-331	1029	36	14	14	NUM
ftr-331	1029	37	.	.	PUNCT
ftr-331	1030	1	clunin	clunin	ADJ
ftr-331	1030	2	io	io	X
ftr-331	1030	3	_	_	PUNCT
ftr-331	1030	4	1o%	1o%	PUNCT
ftr-331	1030	5	--t	--t	PROPN
ftr-331	1030	6	f7	f7	PROPN
ftr-331	1030	7	program	program	NOUN
ftr-331	1030	8	nervice	nervice	PROPN
ftr-331	1030	9	expensnel	expensnel	PROPN
ftr-331	1030	10	(	(	PUNCT
ftr-331	1030	11	partv	partv	NOUN
ftr-331	1030	12	,	,	PUNCT
ftr-331	1030	13	litno	litno	PROPN
ftr-331	1030	14	24	24	NUM
ftr-331	1030	15	,	,	PUNCT
ftr-331	1030	16	clumn	clumn	NOUN
ftr-331	1030	17	2	2	NUM
ftr-331	1030	18	)	)	PUNCT
ftr-331	1030	19	)	)	PUNCT
ftr-331	1030	20	.	.	PUNCT
ftr-331	1031	1	18	18	NUM
ftr-331	1031	2	management	management	NOUN
ftr-331	1031	3	and	and	CCONJ
ftr-331	1031	4	general	general	ADJ
ftr-331	1031	5	expenoses	expenose	NOUN
ftr-331	1031	6	part	part	NOUN
ftr-331	1031	7	v	v	ADP
ftr-331	1031	8	fine	fine	ADJ
ftr-331	1031	9	24	24	NUM
ftr-331	1031	10	,	,	PUNCT
ftr-331	1031	11	column	column	NOUN
ftr-331	1031	12	(	(	PUNCT
ftr-331	1031	13	.t10a	.t10a	PUNCT
ftr-331	1031	14	fundraising	fundraise	VERB
ftr-331	1031	15	exopensesipart	exopensesipart	NOUN
ftr-331	1031	16	v.	v.	ADP
ftr-331	1031	17	line	line	NOUN
ftr-331	1031	18	24	24	NUM
ftr-331	1031	19	,	,	PUNCT
ftr-331	1031	20	column	column	NOUN
ftr-331	1031	21	(	(	PUNCT
ftr-331	1031	22	d	d	X
ftr-331	1031	23	i.	i.	PROPN
ftr-331	1031	24	..	..	PUNCT
ftr-331	1031	25	.	.	PUNCT
ftr-331	1031	26	.	.	PUNCT
ftr-331	1032	1	19b	19b	NOUN
ftr-331	1032	2	poerentage	poerentage	NOUN
ftr-331	1032	3	of	of	ADP
ftr-331	1032	4	contributions	contribution	NOUN
ftr-331	1032	5	(	(	PUNCT
ftr-331	1032	6	divide	divide	NOUN
ftr-331	1032	7	line	line	NOUN
ftr-331	1032	8	19a	19a	NOUN
ftr-331	1032	9	ty	ty	NUM
ftr-331	1032	10	line	line	NOUN
ftr-331	1032	11	11	11	NUM
ftr-331	1032	12	%	%	NOUN
ftr-331	1032	13	20	20	NUM
ftr-331	1032	14	total	total	NOUN
ftr-331	1032	15	expensmust	expensmust	ADV
ftr-331	1032	16	equal	equal	ADJ
ftr-331	1032	17	part	part	NOUN
ftr-331	1032	18	v	v	NOUN
ftr-331	1032	19	,	,	PUNCT
ftr-331	1032	20	litre	litre	NOUN
ftr-331	1032	21	24	24	NUM
ftr-331	1032	22	,	,	PUNCT
ftr-331	1032	23	column	column	NOUN
ftr-331	1032	24	ia	ia	PROPN
ftr-331	1032	25	.	.	PROPN
ftr-331	1032	26	.	.	PUNCT
ftr-331	1032	27	.	.	PUNCT
ftr-331	1032	28	.	.	PUNCT
ftr-331	1033	1	21	21	NUM
ftr-331	1033	2	not	not	PART
ftr-331	1033	3	inom	inom	PROPN
ftr-331	1033	4	qie	qie	PROPN
ftr-331	1033	5	diia	diia	VERB
ftr-331	1033	6	1	1	NUM
ftr-331	1033	7	rinus	rinus	NOUN
ftr-331	1033	8	line	line	NOUN
ftr-331	1033	9	20i	20i	NOUN
ftr-331	1033	10	22	22	NUM
ftr-331	1033	11	total	total	ADJ
ftr-331	1033	12	asset4	asset4	PROPN
ftr-331	1033	13	ipart	ipart	NOUN
ftr-331	1033	14	v	v	ADP
ftr-331	1033	15	line	line	NOUN
ftr-331	1033	16	17	17	NUM
ftr-331	1033	17	)	)	PUNCT
ftr-331	1033	18	23	23	NUM
ftr-331	1033	19	total	total	ADJ
ftr-331	1033	20	liablities	liablitie	NOUN
ftr-331	1033	21	(	(	PUNCT
ftr-331	1033	22	part	part	NOUN
ftr-331	1033	23	vi	vi	PROPN
ftr-331	1033	24	,	,	PUNCT
ftr-331	1033	25	line	line	NOUN
ftr-331	1033	26	271	271	NUM
ftr-331	1033	27	a	a	PRON
ftr-331	1033	28	.	.	PUNCT
ftr-331	1033	29	.	.	PUNCT
ftr-331	1034	1	24a	24a	NOUN
ftr-331	1034	2	fntassets	fntasset	NOUN
ftr-331	1034	3	or	or	CCONJ
ftr-331	1034	4	fund	fund	NOUN
ftr-331	1034	5	blances	blance	NOUN
ftr-331	1034	6	line	line	VERB
ftr-331	1034	7	22	22	NUM
ftr-331	1034	8	minus	minus	CCONJ
ftr-331	1034	9	line	line	NOUN
ftr-331	1034	10	23	23	NUM
ftr-331	1034	11	94h	94h	NOUN
ftr-331	1034	12	total	total	ADJ
ftr-331	1034	13	axmensoe	axmensoe	ADJ
ftr-331	1034	14	line	line	NOUN
ftr-331	1034	15	20	20	NUM
ftr-331	1034	16	,	,	PUNCT
ftr-331	1034	17	as	as	ADP
ftr-331	1034	18	areontace	areontace	NOUN
ftr-331	1034	19	of	of	ADP
ftr-331	1034	20	net	net	ADJ
ftr-331	1034	21	nasseto	nasseto	PROPN
ftr-331	1034	22	ll	ll	AUX
ftr-331	1034	23	i	i	PRON
ftr-331	1034	24	24d	24d	NOUN
ftr-331	1034	25	)	)	PUNCT
ftr-331	1035	1	i	i	PRON
ftr-331	1035	2	ot	ot	X
ftr-331	1035	3	s	s	X
ftr-331	1035	4	re	re	VERB
ftr-331	1035	5	snlue	snlue	ADJ
ftr-331	1035	6	01	01	NUM
ftr-331	1035	7	)	)	PUNCT
ftr-331	1035	8	expenses	expense	NOUN
ftr-331	1035	9	(	(	PUNCT
ftr-331	1035	10	fll	fll	PROPN
ftr-331	1035	11	(	(	PUNCT
ftr-331	1035	12	#	#	NOUN
ftr-331	1035	13	net	net	NOUN
ftr-331	1035	14	to	to	ADP
ftr-331	1035	15	melanization	melanization	NOUN
ftr-331	1035	16	i	i	PRON
ftr-331	1035	17	m	m	VERB
ftr-331	1035	18	dwide	dwide	ADJ
ftr-331	1035	19	clmn	clmn	NOUN
ftr-331	1035	20	(	(	PUNCT
ftr-331	1035	21	lh	lh	NOUN
ftr-331	1035	22	tycolurrriii	tycolurrriii	VERB
ftr-331	1035	23	25	25	NUM
ftr-331	1036	1	nr	nr	NOUN
ftr-331	1036	2	t	t	PROPN
ftr-331	1036	3	ca	ca	NOUN
ftr-331	1036	4	100101r	100101r	NUM
ftr-331	1036	5	14i	14i	NUM
ftr-331	1036	6	cieu	cieu	VERB
ftr-331	1036	7	foplinen	foplinen	VERB
ftr-331	1036	8	me	i	PRON
ftr-331	1036	9	s	s	PART
ftr-331	1036	10	01	01	NUM
ftr-331	1036	11	gsw	gsw	PROPN
ftr-331	1036	12	pior	pior	PROPN
ftr-331	1036	13	atfl	atfl	NOUN
ftr-331	1036	14	,	,	PUNCT
ftr-331	1036	15	71	71	NUM
ftr-331	1036	16	00	00	NUM
ftr-331	1036	17	chaarn	chaarn	NOUN
ftr-331	1036	18	26	26	NUM
ftr-331	1036	19	ftnirrab	ftnirrab	NOUN
ftr-331	1036	20	(	(	PUNCT
ftr-331	1036	21	01tel	01tel	NOUN
ftr-331	1036	22	ischeduj	ischeduj	NOUN
ftr-331	1036	23	1	1	NUM
ftr-331	1036	24	.	.	PUNCT
ftr-331	1037	1	pat	pat	NOUN
ftr-331	1037	2	on	on	ADP
ftr-331	1037	3	int	int	PROPN
ftr-331	1037	4	wib0	wib0	PROPN
ftr-331	1037	5	ornil	ornil	NOUN
ftr-331	1037	6	)	)	PUNCT
ftr-331	1037	7	ikellid	ikellid	ADP
ftr-331	1037	8	g.	g.	PROPN
ftr-331	1037	9	pal	pal	PROPN
ftr-331	1037	10	1	1	NUM
ftr-331	1037	11	.	.	PUNCT
ftr-331	1037	12	ine	ine	PROPN
ftr-331	1037	13	lbed	lbe	VERB
ftr-331	1037	14	~	~	PUNCT
ftr-331	1037	15	rmi	rmi	NOUN
ftr-331	1037	16	iv	iv	ADP
ftr-331	1037	17	(	(	PUNCT
ftr-331	1037	18	schelile	schelile	NOUN
ftr-331	1037	19	q	q	PROPN
ftr-331	1037	20	pan	pan	PROPN
ftr-331	1037	21	t	t	PROPN
ftr-331	1037	22	ine	ine	PROPN
ftr-331	1037	23	tb	tb	ADP
ftr-331	1037	24	calmitn	calmitn	PROPN
ftr-331	1037	25	iii	iii	PROPN
ftr-331	1037	26	ia	ia	PROPN
ftr-331	1037	27	nert	nert	PROPN
ftr-331	1037	28	tent	tent	PROPN
ftr-331	1037	29	for	for	ADP
ftr-331	1037	30	privacy	privacy	NOUN
ftr-331	1037	31	act	act	NOUN
ftr-331	1037	32	and	and	CCONJ
ftr-331	1037	33	pape	pape	NOUN
ftr-331	1037	34	-	-	PUNCT
ftr-331	1037	35	work	work	NOUN
ftr-331	1037	36	reduction	reduction	NOUN
ftr-331	1037	37	act	act	PROPN
ftr-331	1037	38	ntice	ntice	PROPN
ftr-331	1037	39	,	,	PUNCT
ftr-331	1037	40	see	see	VERB
ftr-331	1037	41	the	the	DET
ftr-331	1037	42	eparate	eparate	NOUN
ftr-331	1037	43	instructions	instruction	NOUN
ftr-331	1037	44	,	,	PUNCT
ftr-331	1037	45	ca	ca	NOUN
ftr-331	1037	46	.	.	PUNCT
ftr-331	1038	1	no	no	INTJ
ftr-331	1038	2	.	.	PUNCT
ftr-331	1038	3	li2	li2	PROPN
ftr-331	1038	4	for	for	ADP
ftr-331	1038	5	490	490	NUM
ftr-331	1038	6	-oxq	-oxq	NOUN
ftr-331	1038	7	2012	2012	NUM
ftr-331	1038	8	]	]	PUNCT
ftr-331	1038	9	233	233	NUM
ftr-331	1038	10	on	on	ADP
ftr-331	1038	11	990	990	NUM
ftr-331	1038	12	t	t	NOUN
ftr-331	1038	13	110	110	NUM
ftr-331	1038	14	xx	xx	NUM
ftr-331	1039	1	florida	florida	PROPN
ftr-331	1039	2	tax	tax	NOUN
ftr-331	1039	3	review	review	NOUN
ftr-331	1039	4	foi	foi	VERB
ftr-331	1039	5	me	i	PRON
ftr-331	1039	6	mxxs	mxxs	PROPN
ftr-331	1039	7	la	la	PRON
ftr-331	1039	8	enter	enter	VERB
ftr-331	1039	9	the	the	DET
ftr-331	1039	10	number	number	NOUN
ftr-331	1039	11	of	of	ADP
ftr-331	1039	12	inanitas	inanita	NOUN
ftr-331	1039	13	af	af	PROPN
ftr-331	1039	14	th	th	X
ftr-331	1039	15	governing	govern	VERB
ftr-331	1039	16	body	body	NOUN
ftr-331	1039	17	.	.	PUNCT
ftr-331	1039	18	.	.	PUNCT
ftr-331	1040	1	b	b	X
ftr-331	1040	2	enter	enter	VERB
ftr-331	1040	3	the	the	DET
ftr-331	1040	4	number	number	NOUN
ftr-331	1040	5	of	of	ADP
ftr-331	1040	6	independent	independent	ADJ
ftr-331	1040	7	em	em	PRON
ftr-331	1040	8	bers	ber	NOUN
ftr-331	1040	9	of	of	ADP
ftr-331	1040	10	the	the	DET
ftr-331	1040	11	goeming	goeme	VERB
ftr-331	1040	12	body	body	NOUN
ftr-331	1040	13	------2	------2	PROPN
ftr-331	1040	14	did	do	AUX
ftr-331	1040	15	the	the	DET
ftr-331	1040	16	olganizatioti	olganizatioti	PROPN
ftr-331	1040	17	make	make	VERB
ftr-331	1040	18	un	un	PROPN
ftr-331	1040	19	aijojiiant	aijojiiant	PROPN
ftr-331	1040	20	changito	changito	PROPN
ftr-331	1040	21	to	to	ADP
ftr-331	1040	22	its	its	PRON
ftr-331	1040	23	orgalcing	orgalcing	NOUN
ftr-331	1040	24	or	or	CCONJ
ftr-331	1040	25	go	go	VERB
ftr-331	1040	26	iningdxumenta	iningdxumenta	ADJ
ftr-331	1040	27	?	?	PUNCT
ftr-331	1041	1	if	if	SCONJ
ftr-331	1041	2	"	"	PUNCT
ftr-331	1041	3	-e	-e	NUM
ftr-331	1041	4	briefly	briefly	NOUN
ftr-331	1041	5	describ	describ	NOUN
ftr-331	1041	6	these	these	DET
ftr-331	1041	7	changes	change	NOUN
ftr-331	1041	8	.	.	PUNCT
ftr-331	1042	1	32	32	NUM
ftr-331	1042	2	does	do	AUX
ftr-331	1042	3	the	the	DET
ftr-331	1042	4	organbation	organbation	NOUN
ftr-331	1042	5	have	have	VERB
ftr-331	1042	6	a	a	DET
ftr-331	1042	7	written	write	VERB
ftr-331	1042	8	conflict	conflict	NOUN
ftr-331	1042	9	of	of	ADP
ftr-331	1042	10	intrest	intrest	PROPN
ftr-331	1042	11	poiv	poiv	NOUN
ftr-331	1042	12	-	-	PUNCT
ftr-331	1042	13	......................	......................	PUNCT
ftr-331	1042	14	b	b	NOUN
ftr-331	1042	15	if	if	SCONJ
ftr-331	1042	16	"	"	PUNCT
ftr-331	1042	17	s	s	VERB
ftr-331	1042	18	how	how	SCONJ
ftr-331	1042	19	mary	mary	PROPN
ftr-331	1042	20	transactions	transaction	NOUN
ftr-331	1042	21	lid	lid	VERB
ftr-331	1042	22	the	the	DET
ftr-331	1042	23	organizatinis	organizatini	NOUN
ftr-331	1042	24	ravie	ravie	VERB
ftr-331	1042	25	under	under	ADP
ftr-331	1042	26	tin	tin	NOUN
ftr-331	1042	27	'	'	PUNCT
ftr-331	1042	28	plir	plir	ADJ
ftr-331	1042	29	and	and	CCONJ
ftr-331	1042	30	rliated	rliate	VERB
ftr-331	1042	31	procedures	procedure	NOUN
ftr-331	1042	32	dating	date	VERB
ftr-331	1042	33	the	the	DET
ftr-331	1042	34	year	year	NOUN
ftr-331	1042	35	?	?	PUNCT
ftr-331	1042	36	.	.	PUNCT
ftr-331	1042	37	.	.	PUNCT
ftr-331	1043	1	.-------4	.-------4	PUNCT
ftr-331	1043	2	does	do	AUX
ftr-331	1043	3	the	the	DET
ftr-331	1043	4	organation	organation	NOUN
ftr-331	1043	5	have	have	VERB
ftr-331	1043	6	a	a	DET
ftr-331	1043	7	written	write	VERB
ftr-331	1043	8	whmtl	whmtl	NOUN
ftr-331	1043	9	-	-	PUNCT
ftr-331	1043	10	blovst	blovst	PROPN
ftr-331	1044	1	polic-6	polic-6	NUM
ftr-331	1044	2	dos	do	VERB
ftr-331	1044	3	the	the	DET
ftr-331	1044	4	or	or	CCONJ
ftr-331	1044	5	anization	anization	NOUN
ftr-331	1044	6	have	have	VERB
ftr-331	1044	7	a	a	DET
ftr-331	1044	8	wntten	wntten	ADJ
ftr-331	1044	9	dciminent	dciminent	NOUN
ftr-331	1044	10	ret	ret	PROPN
ftr-331	1044	11	-	-	PUNCT
ftr-331	1044	12	ntinn	ntinn	NOUN
ftr-331	1044	13	and	and	CCONJ
ftr-331	1044	14	detruction	detruction	NOUN
ftr-331	1044	15	policy	policy	NOUN
ftr-331	1044	16	.	.	PUNCT
ftr-331	1045	1	s	s	PART
ftr-331	1045	2	des	des	PROPN
ftr-331	1045	3	the	the	DET
ftr-331	1045	4	organization	organization	NOUN
ftr-331	1045	5	c	c	X
ftr-331	1045	6	:	:	PUNCT
ftr-331	1045	7	ntrnporaneousy	ntrnporaneousy	NOUN
ftr-331	1045	8	document	document	NOUN
ftr-331	1045	9	the	the	DET
ftr-331	1045	10	meetings	meeting	NOUN
ftr-331	1045	11	of	of	ADP
ftr-331	1045	12	the	the	DET
ftr-331	1045	13	gening	gening	NOUN
ftr-331	1045	14	bode	bode	NOUN
ftr-331	1045	15	and	and	CCONJ
ftr-331	1045	16	related	relate	VERB
ftr-331	1045	17	committsthrough	committsthrough	NOUN
ftr-331	1045	18	the	the	DET
ftr-331	1045	19	preparation	preparation	NOUN
ftr-331	1045	20	of	of	ADP
ftr-331	1045	21	mtinites	mtinite	NOUN
ftr-331	1045	22	or	or	CCONJ
ftr-331	1045	23	other	other	ADJ
ftr-331	1045	24	sinl	sinl	NOUN
ftr-331	1045	25	adocumetaion	adocumetaion	NOUN
ftr-331	1045	26	0	0	PROPN
ftr-331	1045	27	.	.	PUNCT
ftr-331	1046	1	ta	ta	X
ftr-331	1046	2	dothe	dothe	PRON
ftr-331	1046	3	organization	organization	NOUN
ftr-331	1046	4	have	have	VERB
ftr-331	1046	5	local	local	ADJ
ftr-331	1046	6	chaptle	chaptle	NOUN
ftr-331	1046	7	.	.	PUNCT
ftr-331	1047	1	brnt	brnt	VERB
ftr-331	1047	2	hc	hc	PROPN
ftr-331	1047	3	or	or	CCONJ
ftr-331	1047	4	uffilites	uffilite	NOUN
ftr-331	1047	5	.	.	PUNCT
ftr-331	1047	6	.	.	PUNCT
ftr-331	1048	1	.	.	PUNCT
ftr-331	1049	1	b	b	X
ftr-331	1049	2	it	it	PRON
ftr-331	1049	3	eoc	eoc	PROPN
ftr-331	1049	4	dose	dose	VERB
ftr-331	1049	5	itgunitio	itgunitio	PROPN
ftr-331	1049	6	have	have	AUX
ftr-331	1049	7	written	write	VERB
ftr-331	1049	8	poliie	poliie	NOUN
ftr-331	1049	9	and	and	CCONJ
ftr-331	1049	10	pr.cedures	pr.cedure	NOUN
ftr-331	1049	11	goverming	goverme	VERB
ftr-331	1049	12	the	the	DET
ftr-331	1049	13	activities	activity	NOUN
ftr-331	1049	14	of	of	ADP
ftr-331	1049	15	such	such	ADJ
ftr-331	1049	16	chapter	chapter	NOUN
ftr-331	1049	17	nftfiltes	nftfilte	NOUN
ftr-331	1049	18	and	and	CCONJ
ftr-331	1049	19	brandies	brandy	NOUN
ftr-331	1049	20	ho	ho	PROPN
ftr-331	1049	21	ensure	ensure	VERB
ftr-331	1049	22	their	their	PRON
ftr-331	1049	23	ophn	ophn	ADJ
ftr-331	1049	24	-	-	PUNCT
ftr-331	1049	25	rcon	rcon	ADJ
ftr-331	1049	26	se	se	NOUN
ftr-331	1049	27	-	-	NOUN
ftr-331	1049	28	tent	tent	NOUN
ftr-331	1049	29	with	with	ADP
ftr-331	1049	30	the	the	DET
ftr-331	1049	31	orianizations	orianization	NOUN
ftr-331	1049	32	8	8	NUM
ftr-331	1049	33	deall	deall	NOUN
ftr-331	1049	34	officer	officer	NOUN
ftr-331	1049	35	,	,	PUNCT
ftr-331	1049	36	dir:1tr	dir:1tr	PROPN
ftr-331	1049	37	,	,	PUNCT
ftr-331	1049	38	trusteeinpl	trusteeinpl	NOUN
ftr-331	1049	39	-	-	PUNCT
ftr-331	1049	40	a	a	DET
ftr-331	1049	41	orvotuntr	orvotuntr	NOUN
ftr-331	1049	42	prtir	prtir	VERB
ftr-331	1049	43	-	-	PUNCT
ftr-331	1049	44	the	the	DET
ftr-331	1049	45	ugaonzatki	ugaonzatki	PROPN
ftr-331	1049	46	s	s	PART
ftr-331	1049	47	finanell	finanell	NOUN
ftr-331	1049	48	statements	statement	NOUN
ftr-331	1049	49	ldicatewhetherarn	ldicatewhetherarn	VERB
ftr-331	1049	50	independent	independent	ADJ
ftr-331	1049	51	aountant	aountant	ADJ
ftr-331	1049	52	poidea	poidea	NOUN
ftr-331	1049	53	any	any	PRON
ftr-331	1049	54	of	of	ADP
ftr-331	1049	55	the	the	DET
ftr-331	1049	56	tollowing	tollowing	ADJ
ftr-331	1049	57	setiw.es	setiw.es	PROPN
ftr-331	1049	58	compilation	compilation	NOUN
ftr-331	1049	59	5	5	NUM
ftr-331	1049	60	review	review	NOUN
ftr-331	1049	61	o	o	NOUN
ftr-331	1049	62	auit	auit	NOUN
ftr-331	1049	63	l	l	NOUN
ftr-331	1049	64	9	9	NUM
ftr-331	1049	65	does	do	AUX
ftr-331	1049	66	the	the	DET
ftr-331	1049	67	organization	organization	NOUN
ftr-331	1049	68	have	have	VERB
ftr-331	1049	69	an	an	DET
ftr-331	1049	70	audit	audit	NOUN
ftr-331	1049	71	uomm	uomm	NOUN
ftr-331	1049	72	-	-	PUNCT
ftr-331	1049	73	itee	itee	NOUN
ftr-331	1049	74	.	.	PUNCT
ftr-331	1049	75	.	.	PUNCT
ftr-331	1049	76	.	.	PUNCT
ftr-331	1049	77	.	.	PUNCT
ftr-331	1049	78	.	.	PUNCT
ftr-331	1049	79	.	.	PUNCT
ftr-331	1049	80	.	.	PUNCT
ftr-331	1049	81	.	.	PUNCT
ftr-331	1049	82	.	.	PUNCT
ftr-331	1050	1	10	10	NUM
ftr-331	1050	2	did	do	VERB
ftr-331	1050	3	th	th	X
ftr-331	1050	4	organcation	organcation	NOUN
ftr-331	1050	5	's	's	PART
ftr-331	1050	6	governing	govern	VERB
ftr-331	1050	7	body	body	NOUN
ftr-331	1050	8	revte	revte	NOUN
ftr-331	1050	9	.	.	PUNCT
ftr-331	1051	1	thi	thi	AUX
ftr-331	1051	2	fom	fom	AUX
ftr-331	1051	3	gon	gon	VERB
ftr-331	1051	4	before	before	SCONJ
ftr-331	1051	5	it	it	PRON
ftr-331	1051	6	was	be	AUX
ftr-331	1051	7	fied	fie	VERB
ftr-331	1051	8	?	?	PUNCT
ftr-331	1051	9	.	.	PUNCT
ftr-331	1052	1	......	......	PUNCT
ftr-331	1053	1	11	11	NUM
ftr-331	1053	2	how	how	SCONJ
ftr-331	1053	3	do	do	AUX
ftr-331	1053	4	you	you	PRON
ftr-331	1053	5	make	make	VERB
ftr-331	1053	6	the	the	DET
ftr-331	1053	7	following	following	NOUN
ftr-331	1053	8	available	available	ADJ
ftr-331	1053	9	to	to	ADP
ftr-331	1053	10	the	the	DET
ftr-331	1053	11	publr	publr	NOUN
ftr-331	1053	12	check	check	VERB
ftr-331	1053	13	all	all	PRON
ftr-331	1053	14	that	that	PRON
ftr-331	1053	15	apply	apply	VERB
ftr-331	1053	16	drganiingciverninu	drganiingciverninu	NOUN
ftr-331	1053	17	document	document	NOUN
ftr-331	1054	1	o	o	NOUN
ftr-331	1054	2	o	o	X
ftr-331	1054	3	o	o	X
ftr-331	1054	4	wqbsile	wqbsile	NOUN
ftr-331	1054	5	o	o	PROPN
ftr-331	1054	6	onhei	onhei	PROPN
ftr-331	1054	7	neboute	neboute	NOUN
ftr-331	1054	8	o	o	PROPN
ftr-331	1054	9	office	office	NOUN
ftr-331	1054	10	[	[	PUNCT
ftr-331	1054	11	other	other	ADJ
ftr-331	1054	12	conflict	conflict	NOUN
ftr-331	1054	13	of	of	ADP
ftr-331	1054	14	interest	interest	NOUN
ftr-331	1054	15	policy	policy	NOUN
ftr-331	1054	16	0	0	NUM
ftr-331	1055	1	rva	rva	PROPN
ftr-331	1055	2	c	c	PROPN
ftr-331	1055	3	wbsi	wbsi	PROPN
ftr-331	1055	4	ti	ti	PROPN
ftr-331	1055	5	her	her	PRON
ftr-331	1055	6	rebite	rebite	ADJ
ftr-331	1055	7	o	o	NOUN
ftr-331	1055	8	office	office	NOUN
ftr-331	1055	9	e	e	PROPN
ftr-331	1055	10	other	other	ADJ
ftr-331	1055	11	foim	foim	VERB
ftr-331	1055	12	an	an	DET
ftr-331	1055	13	re	re	NOUN
ftr-331	1055	14	c	c	PROPN
ftr-331	1055	15	webse	webse	PROPN
ftr-331	1055	16	c	c	PROPN
ftr-331	1055	17	other	other	ADJ
ftr-331	1055	18	.ebslte	.ebslte	DET
ftr-331	1055	19	o	o	PROPN
ftr-331	1055	20	office	office	NOUN
ftr-331	1055	21	0	0	NUM
ftr-331	1055	22	other	other	ADJ
ftr-331	1055	23	foam	foam	NOUN
ftr-331	1055	24	aoo	aoo	PROPN
ftr-331	1055	25	-	-	PUNCT
ftr-331	1055	26	t	t	PROPN
ftr-331	1055	27	o	o	X
ftr-331	1055	28	rea	rea	PROPN
ftr-331	1055	29	0	0	NUM
ftr-331	1055	30	website	website	NOUN
ftr-331	1055	31	o	o	PROPN
ftr-331	1055	32	other	other	ADJ
ftr-331	1055	33	website	website	NOUN
ftr-331	1055	34	c	c	PROPN
ftr-331	1055	35	office	office	NOUN
ftr-331	1055	36	o	o	NOUN
ftr-331	1055	37	other	other	ADJ
ftr-331	1055	38	financial	financial	ADJ
ftr-331	1055	39	statements	statement	NOUN
ftr-331	1055	40	o	o	X
ftr-331	1055	41	oea	oea	PROPN
ftr-331	1055	42	c	c	PROPN
ftr-331	1055	43	weebsite	weebsite	PROPN
ftr-331	1055	44	c	c	PROPN
ftr-331	1055	45	other	other	ADJ
ftr-331	1055	46	website	website	NOUN
ftr-331	1055	47	o	o	PROPN
ftr-331	1055	48	office	office	NOUN
ftr-331	1055	49	o	o	NOUN
ftr-331	1055	50	other	other	ADJ
ftr-331	1055	51	audit	audit	NOUN
ftr-331	1055	52	report	report	NOUN
ftr-331	1055	53	0	0	NUM
ftr-331	1055	54	rsa	rsa	PROPN
ftr-331	1055	55	0	0	NUM
ftr-331	1055	56	website	website	NOUN
ftr-331	1055	57	o	o	PROPN
ftr-331	1055	58	other	other	ADJ
ftr-331	1055	59	webslte	webslte	PROPN
ftr-331	1055	60	[	[	PUNCT
ftr-331	1055	61	office	office	NOUN
ftr-331	1055	62	o	o	NOUN
ftr-331	1055	63	other	other	ADJ
ftr-331	1055	64	12	12	NUM
ftr-331	1055	65	list	list	NOUN
ftr-331	1055	66	the	the	DET
ftr-331	1055	67	states	state	NOUN
ftr-331	1055	68	with	with	ADP
ftr-331	1055	69	which	which	PRON
ftr-331	1055	70	a	a	DET
ftr-331	1055	71	copy	copy	NOUN
ftr-331	1055	72	of	of	ADP
ftr-331	1055	73	this	this	DET
ftr-331	1055	74	retum	retum	NOUN
ftr-331	1055	75	is	be	AUX
ftr-331	1055	76	filed	file	VERB
ftr-331	1055	77	:	:	PUNCT
ftr-331	1055	78	234	234	NUM
ftr-331	1056	1	[	[	X
ftr-331	1056	2	vol	vol	NOUN
ftr-331	1056	3	12:4	12:4	NUM
ftr-331	1056	4	page	page	NOUN
ftr-331	1056	5	4	4	NUM
ftr-331	1056	6	ys	ys	NOUN
ftr-331	1056	7	i	i	PRON
ftr-331	1056	8	no	no	DET
ftr-331	1056	9	2	2	NUM
ftr-331	1056	10	2i	2i	NOUN
ftr-331	1056	11	tb	tb	ADP
ftr-331	1056	12	pome	pome	NOUN
ftr-331	1056	13	990	990	NUM
ftr-331	1056	14	rmati	rmati	NOUN
ftr-331	1056	15	pon	pon	PROPN
ftr-331	1056	16	9go	9go	PROPN
ftr-331	1056	17	-,qxk	-,qxk	NOUN
ftr-331	1056	18	,	,	PUNCT
ftr-331	1056	19	11h=	11h=	NUM
ftr-331	1056	20	bo11i	bo11i	NOUN
ftr-331	1056	21	en	en	ADP
ftr-331	1056	22	n	n	PROPN
ftr-331	1056	23	egrnes	egrne	NOUN
ftr-331	1056	24	gv	gv	AUX
ftr-331	1056	25	v	v	NOUN
ftr-331	1056	26	.	.	PUNCT
ftr-331	1056	27	,	,	PUNCT
ftr-331	1056	28	evvensanae	evvensanae	PROPN
ftr-331	1056	29	n	n	CCONJ
ftr-331	1056	30	,	,	PUNCT
ftr-331	1056	31	-1-,sess	-1-,sess	PUNCT