id	sid	tid	token	lemma	pos
ftr-369	1	1	microsoft	microsoft	PROPN
ftr-369	1	2	word	word	PROPN
ftr-369	1	3	knoepfle	knoepfle	PROPN
ftr-369	1	4	1st	1st	NOUN
ftr-369	1	5	5	5	NUM
ftr-369	1	6	pages-use.doc	pages-use.doc	PROPN
ftr-369	1	7	florida	florida	PROPN
ftr-369	1	8	tax	tax	NOUN
ftr-369	1	9	review	review	NOUN
ftr-369	1	10	volume	volume	NOUN
ftr-369	1	11	9	9	NUM
ftr-369	1	12	2009	2009	NUM
ftr-369	1	13	number	number	NOUN
ftr-369	1	14	4	4	NUM
ftr-369	1	15	the	the	DET
ftr-369	1	16	pension	pension	NOUN
ftr-369	1	17	protection	protection	NOUN
ftr-369	1	18	act	act	NOUN
ftr-369	1	19	of	of	ADP
ftr-369	1	20	2006	2006	NUM
ftr-369	1	21	:	:	PUNCT
ftr-369	1	22	a	a	DET
ftr-369	1	23	misguided	misguided	ADJ
ftr-369	1	24	attack	attack	NOUN
ftr-369	1	25	on	on	ADP
ftr-369	1	26	donor	donor	NOUN
ftr-369	1	27	-	-	PUNCT
ftr-369	1	28	advised	advise	VERB
ftr-369	1	29	funds	fund	NOUN
ftr-369	1	30	and	and	CCONJ
ftr-369	1	31	supporting	support	VERB
ftr-369	1	32	organizations	organization	NOUN
ftr-369	1	33	by	by	ADP
ftr-369	1	34	terry	terry	PROPN
ftr-369	1	35	w.	w.	PROPN
ftr-369	1	36	knoepfle∗	knoepfle∗	PROPN
ftr-369	1	37	i.	i.	PROPN
ftr-369	1	38	introduction	introduction	PROPN
ftr-369	1	39	…	…	PUNCT
ftr-369	1	40	…	…	PUNCT
ftr-369	1	41	…	…	PUNCT
ftr-369	1	42	…	…	PUNCT
ftr-369	1	43	…	…	PUNCT
ftr-369	1	44	…	…	PUNCT
ftr-369	1	45	…	…	PUNCT
ftr-369	1	46	…	…	PUNCT
ftr-369	1	47	…	…	PUNCT
ftr-369	1	48	…	…	PUNCT
ftr-369	1	49	…	…	PUNCT
ftr-369	1	50	…	…	PUNCT
ftr-369	1	51	…	…	PUNCT
ftr-369	1	52	…	…	PUNCT
ftr-369	1	53	…	…	PUNCT
ftr-369	1	54	…	…	PUNCT
ftr-369	1	55	…	…	PUNCT
ftr-369	1	56	…	…	PUNCT
ftr-369	1	57	…	…	PUNCT
ftr-369	1	58	…	…	SYM
ftr-369	1	59	.223	.223	NUM
ftr-369	1	60	ii	ii	PROPN
ftr-369	1	61	.	.	PUNCT
ftr-369	1	62	background	background	PROPN
ftr-369	1	63	…	…	PUNCT
ftr-369	1	64	…	…	PUNCT
ftr-369	1	65	…	…	PUNCT
ftr-369	1	66	…	…	PUNCT
ftr-369	1	67	…	…	PUNCT
ftr-369	1	68	…	…	PUNCT
ftr-369	1	69	…	…	PUNCT
ftr-369	1	70	…	…	PUNCT
ftr-369	1	71	…	…	PUNCT
ftr-369	1	72	…	…	PUNCT
ftr-369	1	73	…	…	PUNCT
ftr-369	1	74	…	…	PUNCT
ftr-369	1	75	…	…	PUNCT
ftr-369	1	76	…	…	PUNCT
ftr-369	1	77	…	…	PUNCT
ftr-369	1	78	…	…	PUNCT
ftr-369	1	79	…	…	PUNCT
ftr-369	1	80	…	…	PUNCT
ftr-369	1	81	…	…	PUNCT
ftr-369	1	82	…	…	SYM
ftr-369	1	83	.223	.223	NUM
ftr-369	1	84	a.	a.	NOUN
ftr-369	1	85	supporting	support	VERB
ftr-369	1	86	organizations	organization	NOUN
ftr-369	1	87	…	…	PUNCT
ftr-369	1	88	…	…	PUNCT
ftr-369	1	89	…	…	PUNCT
ftr-369	1	90	…	…	PUNCT
ftr-369	1	91	…	…	PUNCT
ftr-369	1	92	…	…	PUNCT
ftr-369	1	93	…	…	PUNCT
ftr-369	1	94	…	…	PUNCT
ftr-369	1	95	…	…	PUNCT
ftr-369	1	96	…	…	PUNCT
ftr-369	1	97	…	…	PUNCT
ftr-369	1	98	…	…	PUNCT
ftr-369	1	99	…	…	PUNCT
ftr-369	1	100	…	…	PUNCT
ftr-369	1	101	…	…	SYM
ftr-369	1	102	.224	.224	NUM
ftr-369	1	103	b.	b.	PROPN
ftr-369	1	104	sponsoring	sponsor	VERB
ftr-369	1	105	organizations	organization	NOUN
ftr-369	1	106	and	and	CCONJ
ftr-369	1	107	donor	donor	NOUN
ftr-369	1	108	-	-	PUNCT
ftr-369	1	109	advised	advise	VERB
ftr-369	1	110	funds	fund	NOUN
ftr-369	1	111	…	…	PUNCT
ftr-369	1	112	…	…	PUNCT
ftr-369	1	113	…	…	PUNCT
ftr-369	1	114	…	…	SYM
ftr-369	1	115	227	227	NUM
ftr-369	1	116	iii	iii	NOUN
ftr-369	1	117	.	.	PUNCT
ftr-369	1	118	intermediate	intermediate	ADJ
ftr-369	1	119	sanctions	sanction	NOUN
ftr-369	1	120	prior	prior	ADV
ftr-369	1	121	to	to	ADP
ftr-369	1	122	the	the	DET
ftr-369	1	123	2006	2006	NUM
ftr-369	1	124	amendments	amendment	NOUN
ftr-369	1	125	…	…	PUNCT
ftr-369	1	126	…	…	PUNCT
ftr-369	1	127	…	…	PUNCT
ftr-369	1	128	…	…	PUNCT
ftr-369	1	129	…	…	PUNCT
ftr-369	1	130	…	…	PUNCT
ftr-369	1	131	…	…	PUNCT
ftr-369	1	132	…	…	PUNCT
ftr-369	1	133	…	…	PUNCT
ftr-369	1	134	…	…	PUNCT
ftr-369	1	135	…	…	PUNCT
ftr-369	1	136	…	…	PUNCT
ftr-369	1	137	…	…	PUNCT
ftr-369	1	138	…	…	PUNCT
ftr-369	1	139	…	…	PUNCT
ftr-369	1	140	…	…	PUNCT
ftr-369	1	141	…	…	PUNCT
ftr-369	1	142	…	…	SYM
ftr-369	1	143	.228	.228	NUM
ftr-369	1	144	a.	a.	NOUN
ftr-369	1	145	enactment	enactment	PROPN
ftr-369	1	146	…	…	PUNCT
ftr-369	1	147	…	…	PUNCT
ftr-369	1	148	…	…	PUNCT
ftr-369	1	149	…	…	PUNCT
ftr-369	1	150	…	…	PUNCT
ftr-369	1	151	…	…	PUNCT
ftr-369	1	152	…	…	PUNCT
ftr-369	1	153	…	…	PUNCT
ftr-369	1	154	…	…	PUNCT
ftr-369	1	155	…	…	PUNCT
ftr-369	1	156	…	…	PUNCT
ftr-369	1	157	…	…	PUNCT
ftr-369	1	158	…	…	PUNCT
ftr-369	1	159	…	…	PUNCT
ftr-369	1	160	…	…	PUNCT
ftr-369	1	161	…	…	PUNCT
ftr-369	1	162	…	…	PUNCT
ftr-369	1	163	…	…	PUNCT
ftr-369	1	164	…	…	PUNCT
ftr-369	1	165	…	…	PUNCT
ftr-369	1	166	…	…	PUNCT
ftr-369	1	167	…	…	SYM
ftr-369	1	168	228	228	NUM
ftr-369	1	169	b.	b.	PROPN
ftr-369	1	170	irs	irs	PROPN
ftr-369	1	171	enforcement	enforcement	NOUN
ftr-369	1	172	of	of	ADP
ftr-369	1	173	irc	irc	PROPN
ftr-369	1	174	section	section	NOUN
ftr-369	1	175	4958	4958	NUM
ftr-369	1	176	prior	prior	ADV
ftr-369	1	177	to	to	ADP
ftr-369	1	178	the	the	DET
ftr-369	1	179	2006	2006	NUM
ftr-369	1	180	amendments	amendment	NOUN
ftr-369	1	181	…	…	PUNCT
ftr-369	1	182	…	…	PUNCT
ftr-369	1	183	…	…	PUNCT
ftr-369	1	184	…	…	PUNCT
ftr-369	1	185	…	…	PUNCT
ftr-369	1	186	…	…	PUNCT
ftr-369	1	187	…	…	PUNCT
ftr-369	1	188	…	…	PUNCT
ftr-369	1	189	…	…	PUNCT
ftr-369	1	190	…	…	PUNCT
ftr-369	1	191	…	…	PUNCT
ftr-369	1	192	…	…	PUNCT
ftr-369	1	193	…	…	PUNCT
ftr-369	1	194	…	…	PUNCT
ftr-369	1	195	…	…	PUNCT
ftr-369	1	196	…	…	PUNCT
ftr-369	1	197	…	…	PUNCT
ftr-369	1	198	…	…	PUNCT
ftr-369	1	199	…	…	SYM
ftr-369	1	200	.231	.231	NUM
ftr-369	1	201	c.	c.	PROPN
ftr-369	1	202	final	final	ADJ
ftr-369	1	203	regulations	regulation	NOUN
ftr-369	1	204	under	under	ADP
ftr-369	1	205	irc	irc	PROPN
ftr-369	1	206	section	section	NOUN
ftr-369	1	207	4958	4958	NUM
ftr-369	1	208	..............................	..............................	PUNCT
ftr-369	2	1	232	232	NUM
ftr-369	2	2	d.	d.	PROPN
ftr-369	2	3	new	new	ADJ
ftr-369	2	4	final	final	ADJ
ftr-369	2	5	regulations	regulation	NOUN
ftr-369	2	6	…	…	PUNCT
ftr-369	2	7	…	…	PUNCT
ftr-369	2	8	…	…	PUNCT
ftr-369	2	9	…	…	PUNCT
ftr-369	2	10	…	…	PUNCT
ftr-369	2	11	…	…	PUNCT
ftr-369	2	12	…	…	PUNCT
ftr-369	2	13	…	…	PUNCT
ftr-369	2	14	…	…	PUNCT
ftr-369	2	15	…	…	PUNCT
ftr-369	2	16	…	…	PUNCT
ftr-369	2	17	…	…	PUNCT
ftr-369	2	18	…	…	PUNCT
ftr-369	2	19	…	…	PUNCT
ftr-369	2	20	…	…	PUNCT
ftr-369	2	21	…	…	SYM
ftr-369	2	22	.237	.237	NUM
ftr-369	2	23	e.	e.	PROPN
ftr-369	2	24	donor	donor	PROPN
ftr-369	2	25	-	-	PUNCT
ftr-369	2	26	advised	advise	VERB
ftr-369	2	27	funds	fund	NOUN
ftr-369	2	28	…	…	PUNCT
ftr-369	2	29	…	…	PUNCT
ftr-369	2	30	…	…	PUNCT
ftr-369	2	31	…	…	PUNCT
ftr-369	2	32	…	…	PUNCT
ftr-369	2	33	…	…	PUNCT
ftr-369	2	34	…	…	PUNCT
ftr-369	2	35	…	…	PUNCT
ftr-369	2	36	…	…	PUNCT
ftr-369	2	37	…	…	PUNCT
ftr-369	2	38	…	…	PUNCT
ftr-369	2	39	…	…	PUNCT
ftr-369	2	40	…	…	PUNCT
ftr-369	2	41	…	…	PUNCT
ftr-369	2	42	…	…	PUNCT
ftr-369	2	43	…	…	SYM
ftr-369	2	44	.238	.238	NUM
ftr-369	2	45	iv	iv	NUM
ftr-369	2	46	.	.	PUNCT
ftr-369	3	1	the	the	DET
ftr-369	3	2	irs	irs	PROPN
ftr-369	3	3	’s	’s	PART
ftr-369	3	4	stepped	step	VERB
ftr-369	3	5	-	-	PUNCT
ftr-369	3	6	up	up	ADP
ftr-369	3	7	enforcement	enforcement	NOUN
ftr-369	3	8	of	of	ADP
ftr-369	3	9	irc	irc	PROPN
ftr-369	3	10	section	section	NOUN
ftr-369	3	11	4958	4958	NUM
ftr-369	3	12	…	…	SYM
ftr-369	3	13	…	…	PUNCT
ftr-369	3	14	…	…	PUNCT
ftr-369	3	15	…	…	PUNCT
ftr-369	3	16	…	…	PUNCT
ftr-369	3	17	…	…	PUNCT
ftr-369	3	18	…	…	PUNCT
ftr-369	3	19	…	…	PUNCT
ftr-369	3	20	…	…	PUNCT
ftr-369	3	21	…	…	PUNCT
ftr-369	3	22	…	…	PUNCT
ftr-369	3	23	…	…	SYM
ftr-369	3	24	.	.	NUM
ftr-369	3	25	…	…	PUNCT
ftr-369	3	26	…	…	PUNCT
ftr-369	3	27	…	…	PUNCT
ftr-369	3	28	…	…	PUNCT
ftr-369	3	29	…	…	PUNCT
ftr-369	3	30	…	…	PUNCT
ftr-369	3	31	…	…	PUNCT
ftr-369	3	32	…	…	SYM
ftr-369	3	33	239	239	NUM
ftr-369	3	34	a.	a.	NOUN
ftr-369	3	35	irs	irs	PROPN
ftr-369	3	36	confusion	confusion	NOUN
ftr-369	3	37	…	…	PUNCT
ftr-369	3	38	…	…	PUNCT
ftr-369	3	39	…	…	PUNCT
ftr-369	3	40	…	…	PUNCT
ftr-369	3	41	…	…	PUNCT
ftr-369	3	42	…	…	PUNCT
ftr-369	3	43	…	…	PUNCT
ftr-369	3	44	…	…	PUNCT
ftr-369	3	45	…	…	PUNCT
ftr-369	3	46	…	…	PUNCT
ftr-369	3	47	…	…	PUNCT
ftr-369	3	48	…	…	PUNCT
ftr-369	3	49	…	…	PUNCT
ftr-369	3	50	…	…	PUNCT
ftr-369	3	51	…	…	PUNCT
ftr-369	3	52	…	…	PUNCT
ftr-369	3	53	…	…	PUNCT
ftr-369	3	54	…	…	PUNCT
ftr-369	3	55	…	…	PUNCT
ftr-369	3	56	…	…	SYM
ftr-369	3	57	239	239	NUM
ftr-369	3	58	b.	b.	NOUN
ftr-369	3	59	the	the	DET
ftr-369	3	60	irs	irs	PROPN
ftr-369	3	61	gets	get	VERB
ftr-369	3	62	aggressive	aggressive	ADJ
ftr-369	3	63	:	:	PUNCT
ftr-369	3	64	stepped	step	VERB
ftr-369	3	65	-	-	PUNCT
ftr-369	3	66	up	up	ADP
ftr-369	3	67	enforcement	enforcement	NOUN
ftr-369	3	68	and	and	CCONJ
ftr-369	3	69	the	the	DET
ftr-369	3	70	carracci	carracci	NOUN
ftr-369	3	71	case	case	NOUN
ftr-369	3	72	…	…	PUNCT
ftr-369	3	73	…	…	PUNCT
ftr-369	3	74	…	…	PUNCT
ftr-369	3	75	…	…	PUNCT
ftr-369	3	76	…	…	PUNCT
ftr-369	3	77	…	…	PUNCT
ftr-369	3	78	…	…	PUNCT
ftr-369	3	79	…	…	PUNCT
ftr-369	3	80	…	…	PUNCT
ftr-369	3	81	…	…	PUNCT
ftr-369	3	82	…	…	PUNCT
ftr-369	3	83	…	…	PUNCT
ftr-369	3	84	…	…	PUNCT
ftr-369	3	85	…	…	PUNCT
ftr-369	3	86	…	…	PUNCT
ftr-369	3	87	…	…	PUNCT
ftr-369	3	88	…	…	PUNCT
ftr-369	3	89	…	…	SYM
ftr-369	3	90	240	240	NUM
ftr-369	3	91	v.	v.	ADP
ftr-369	3	92	the	the	DET
ftr-369	3	93	pension	pension	NOUN
ftr-369	3	94	protection	protection	NOUN
ftr-369	3	95	act	act	NOUN
ftr-369	3	96	of	of	ADP
ftr-369	3	97	2006	2006	NUM
ftr-369	3	98	targets	target	NOUN
ftr-369	3	99	donor	donor	NOUN
ftr-369	3	100	-	-	PUNCT
ftr-369	3	101	advised	advise	VERB
ftr-369	3	102	funds	fund	NOUN
ftr-369	3	103	and	and	CCONJ
ftr-369	3	104	supporting	support	VERB
ftr-369	3	105	organizations	organization	NOUN
ftr-369	3	106	…	…	PUNCT
ftr-369	3	107	.243	.243	NUM
ftr-369	3	108	a.	a.	PROPN
ftr-369	3	109	ppa	ppa	PROPN
ftr-369	3	110	’s	’s	PART
ftr-369	3	111	amendments	amendment	NOUN
ftr-369	3	112	to	to	ADP
ftr-369	3	113	the	the	DET
ftr-369	3	114	intermediate	intermediate	ADJ
ftr-369	3	115	sanctions	sanction	NOUN
ftr-369	3	116	provisions	provision	NOUN
ftr-369	3	117	…	…	PUNCT
ftr-369	3	118	244	244	NUM
ftr-369	3	119	b.	b.	PROPN
ftr-369	3	120	ppa	ppa	PROPN
ftr-369	3	121	’s	’s	PART
ftr-369	3	122	provision	provision	NOUN
ftr-369	3	123	imposing	impose	VERB
ftr-369	3	124	excise	excise	NOUN
ftr-369	3	125	taxes	taxis	NOUN
ftr-369	3	126	on	on	ADP
ftr-369	3	127	more	more	ADJ
ftr-369	3	128	than	than	ADP
ftr-369	3	129	incidental	incidental	ADJ
ftr-369	3	130	benefits	benefit	NOUN
ftr-369	3	131	…	…	PUNCT
ftr-369	3	132	…	…	PUNCT
ftr-369	3	133	…	…	PUNCT
ftr-369	3	134	…	…	PUNCT
ftr-369	3	135	…	…	PUNCT
ftr-369	3	136	…	…	PUNCT
ftr-369	3	137	…	…	PUNCT
ftr-369	3	138	…	…	PUNCT
ftr-369	3	139	…	…	PUNCT
ftr-369	3	140	…	…	PUNCT
ftr-369	3	141	…	…	PUNCT
ftr-369	3	142	…	…	PUNCT
ftr-369	3	143	…	…	PUNCT
ftr-369	3	144	…	…	PUNCT
ftr-369	3	145	…	…	PUNCT
ftr-369	3	146	…	…	SYM
ftr-369	3	147	…	…	SYM
ftr-369	3	148	.246	.246	NUM
ftr-369	3	149	c.	c.	PROPN
ftr-369	3	150	ppa	ppa	PROPN
ftr-369	3	151	’s	’s	PART
ftr-369	3	152	provision	provision	NOUN
ftr-369	3	153	imposing	impose	VERB
ftr-369	3	154	taxes	taxis	NOUN
ftr-369	3	155	on	on	ADP
ftr-369	3	156	sponsoring	sponsor	VERB
ftr-369	3	157	organizations	organization	NOUN
ftr-369	3	158	for	for	ADP
ftr-369	3	159	taxable	taxable	ADJ
ftr-369	3	160	distributions	distribution	NOUN
ftr-369	3	161	and	and	CCONJ
ftr-369	3	162	distributions	distribution	NOUN
ftr-369	3	163	to	to	ADP
ftr-369	3	164	certain	certain	ADJ
ftr-369	3	165	supporting	support	VERB
ftr-369	3	166	organizations	organization	NOUN
ftr-369	3	167	…	…	PUNCT
ftr-369	3	168	…	…	PUNCT
ftr-369	3	169	…	…	PUNCT
ftr-369	3	170	…	…	PUNCT
ftr-369	3	171	…	…	PUNCT
ftr-369	3	172	…	…	PUNCT
ftr-369	3	173	…	…	PUNCT
ftr-369	3	174	…	…	PUNCT
ftr-369	3	175	…	…	PUNCT
ftr-369	3	176	…	…	PUNCT
ftr-369	3	177	…	…	PUNCT
ftr-369	3	178	…	…	PUNCT
ftr-369	3	179	…	…	PUNCT
ftr-369	3	180	…	…	PUNCT
ftr-369	3	181	…	…	PUNCT
ftr-369	3	182	…	…	PUNCT
ftr-369	3	183	…	…	SYM
ftr-369	3	184	246	246	NUM
ftr-369	3	185	∗	∗	NOUN
ftr-369	3	186	terry	terry	PROPN
ftr-369	3	187	w.	w.	PROPN
ftr-369	3	188	knoepfle	knoepfle	PROPN
ftr-369	3	189	,	,	PUNCT
ftr-369	3	190	j.d	j.d	PROPN
ftr-369	3	191	.	.	PROPN
ftr-369	3	192	,	,	PUNCT
ftr-369	3	193	cpa	cpa	PROPN
ftr-369	3	194	;	;	PUNCT
ftr-369	3	195	associate	associate	ADJ
ftr-369	3	196	professor	professor	NOUN
ftr-369	3	197	of	of	ADP
ftr-369	3	198	business	business	NOUN
ftr-369	3	199	law	law	NOUN
ftr-369	3	200	,	,	PUNCT
ftr-369	3	201	north	north	PROPN
ftr-369	3	202	dakota	dakota	PROPN
ftr-369	3	203	state	state	PROPN
ftr-369	3	204	university	university	PROPN
ftr-369	3	205	college	college	PROPN
ftr-369	3	206	of	of	ADP
ftr-369	3	207	business	business	NOUN
ftr-369	3	208	.	.	PUNCT
ftr-369	4	1	this	this	DET
ftr-369	4	2	author	author	NOUN
ftr-369	4	3	gratefully	gratefully	ADV
ftr-369	4	4	acknowledges	acknowledge	VERB
ftr-369	4	5	his	his	PRON
ftr-369	4	6	mother	mother	NOUN
ftr-369	4	7	,	,	PUNCT
ftr-369	4	8	mary	mary	PROPN
ftr-369	4	9	,	,	PUNCT
ftr-369	4	10	late	late	ADJ
ftr-369	4	11	father	father	PROPN
ftr-369	4	12	,	,	PUNCT
ftr-369	4	13	lyle	lyle	PROPN
ftr-369	4	14	,	,	PUNCT
ftr-369	4	15	and	and	CCONJ
ftr-369	4	16	late	late	ADJ
ftr-369	4	17	grandparents	grandparent	NOUN
ftr-369	4	18	william	william	PROPN
ftr-369	4	19	and	and	CCONJ
ftr-369	4	20	albina	albina	VERB
ftr-369	4	21	hunter	hunter	NOUN
ftr-369	4	22	,	,	PUNCT
ftr-369	4	23	for	for	ADP
ftr-369	4	24	their	their	PRON
ftr-369	4	25	invaluable	invaluable	ADJ
ftr-369	4	26	guidance	guidance	NOUN
ftr-369	4	27	and	and	CCONJ
ftr-369	4	28	encouragement	encouragement	NOUN
ftr-369	4	29	over	over	ADP
ftr-369	4	30	the	the	DET
ftr-369	4	31	years	year	NOUN
ftr-369	4	32	.	.	PUNCT
ftr-369	5	1	the	the	DET
ftr-369	5	2	author	author	NOUN
ftr-369	5	3	also	also	ADV
ftr-369	5	4	thanks	thanks	PROPN
ftr-369	5	5	north	north	PROPN
ftr-369	5	6	dakota	dakota	PROPN
ftr-369	5	7	state	state	PROPN
ftr-369	5	8	university	university	PROPN
ftr-369	5	9	and	and	CCONJ
ftr-369	5	10	its	its	PRON
ftr-369	5	11	college	college	NOUN
ftr-369	5	12	of	of	ADP
ftr-369	5	13	business	business	NOUN
ftr-369	5	14	for	for	ADP
ftr-369	5	15	providing	provide	VERB
ftr-369	5	16	research	research	NOUN
ftr-369	5	17	support	support	NOUN
ftr-369	5	18	.	.	PUNCT
ftr-369	6	1	222	222	NUM
ftr-369	6	2	florida	florida	PROPN
ftr-369	6	3	tax	tax	NOUN
ftr-369	6	4	review	review	NOUN
ftr-369	6	5	[	[	X
ftr-369	6	6	vol	vol	NOUN
ftr-369	6	7	.	.	PUNCT
ftr-369	6	8	9:4	9:4	NUM
ftr-369	6	9	d.	d.	PROPN
ftr-369	6	10	differences	difference	NOUN
ftr-369	6	11	between	between	ADP
ftr-369	6	12	irc	irc	PROPN
ftr-369	6	13	section	section	NOUN
ftr-369	6	14	4966	4966	NUM
ftr-369	6	15	and	and	CCONJ
ftr-369	6	16	section	section	NOUN
ftr-369	6	17	4967	4967	NUM
ftr-369	6	18	…	…	SYM
ftr-369	6	19	…	…	PUNCT
ftr-369	6	20	…	…	PUNCT
ftr-369	6	21	…	…	PUNCT
ftr-369	6	22	…	…	PUNCT
ftr-369	6	23	…	…	PUNCT
ftr-369	6	24	…	…	PUNCT
ftr-369	6	25	…	…	PUNCT
ftr-369	6	26	…	…	PUNCT
ftr-369	6	27	…	…	PUNCT
ftr-369	6	28	…	…	PUNCT
ftr-369	6	29	…	…	PUNCT
ftr-369	6	30	…	…	PUNCT
ftr-369	6	31	…	…	PUNCT
ftr-369	6	32	…	…	SYM
ftr-369	6	33	.	.	NUM
ftr-369	6	34	…	…	PUNCT
ftr-369	6	35	…	…	PUNCT
ftr-369	6	36	…	…	PUNCT
ftr-369	6	37	…	…	PUNCT
ftr-369	6	38	…	…	PUNCT
ftr-369	6	39	..	..	SYM
ftr-369	6	40	247	247	NUM
ftr-369	6	41	e.	e.	PROPN
ftr-369	6	42	study	study	NOUN
ftr-369	6	43	of	of	ADP
ftr-369	6	44	donor	donor	NOUN
ftr-369	6	45	-	-	PUNCT
ftr-369	6	46	advised	advise	VERB
ftr-369	6	47	funds	fund	NOUN
ftr-369	6	48	and	and	CCONJ
ftr-369	6	49	supporting	support	VERB
ftr-369	6	50	organizations	organization	NOUN
ftr-369	6	51	…	…	PUNCT
ftr-369	6	52	…	…	PUNCT
ftr-369	6	53	…	…	PUNCT
ftr-369	6	54	…	…	PUNCT
ftr-369	6	55	…	…	PUNCT
ftr-369	6	56	…	…	PUNCT
ftr-369	6	57	…	…	PUNCT
ftr-369	6	58	…	…	PUNCT
ftr-369	6	59	…	…	PUNCT
ftr-369	6	60	…	…	PUNCT
ftr-369	6	61	…	…	PUNCT
ftr-369	6	62	…	…	PUNCT
ftr-369	6	63	…	…	PUNCT
ftr-369	6	64	…	…	PUNCT
ftr-369	6	65	…	…	PUNCT
ftr-369	6	66	…	…	PUNCT
ftr-369	6	67	…	…	PUNCT
ftr-369	6	68	…	…	PUNCT
ftr-369	6	69	…	…	PUNCT
ftr-369	6	70	…	…	PUNCT
ftr-369	6	71	..	..	SYM
ftr-369	6	72	247	247	NUM
ftr-369	6	73	vi	vi	NOUN
ftr-369	6	74	.	.	NOUN
ftr-369	6	75	jct	jct	PROPN
ftr-369	6	76	and	and	CCONJ
ftr-369	6	77	irs	irs	PROPN
ftr-369	6	78	guidance	guidance	NOUN
ftr-369	6	79	on	on	ADP
ftr-369	6	80	the	the	DET
ftr-369	6	81	2006	2006	NUM
ftr-369	6	82	amendments	amendment	NOUN
ftr-369	6	83	.............	.............	PUNCT
ftr-369	6	84	250	250	NUM
ftr-369	6	85	a.	a.	NOUN
ftr-369	6	86	jct	jct	PROPN
ftr-369	6	87	report	report	NOUN
ftr-369	6	88	on	on	ADP
ftr-369	6	89	amendments	amendment	NOUN
ftr-369	6	90	to	to	PART
ftr-369	6	91	irc	irc	VERB
ftr-369	6	92	section	section	NOUN
ftr-369	6	93	4958	4958	NUM
ftr-369	6	94	:	:	PUNCT
ftr-369	6	95	impact	impact	NOUN
ftr-369	6	96	on	on	ADP
ftr-369	6	97	donor	donor	NOUN
ftr-369	6	98	-	-	PUNCT
ftr-369	6	99	advised	advise	VERB
ftr-369	6	100	funds	fund	NOUN
ftr-369	6	101	…	…	PUNCT
ftr-369	6	102	…	…	PUNCT
ftr-369	6	103	…	…	PUNCT
ftr-369	6	104	…	…	PUNCT
ftr-369	6	105	…	…	PUNCT
ftr-369	6	106	…	…	PUNCT
ftr-369	6	107	…	…	PUNCT
ftr-369	6	108	…	…	PUNCT
ftr-369	6	109	…	…	PUNCT
ftr-369	6	110	…	…	PUNCT
ftr-369	6	111	…	…	PUNCT
ftr-369	6	112	…	…	PUNCT
ftr-369	6	113	…	…	PUNCT
ftr-369	6	114	…	…	PUNCT
ftr-369	6	115	…	…	PUNCT
ftr-369	6	116	…	…	PUNCT
ftr-369	6	117	…	…	SYM
ftr-369	6	118	250	250	NUM
ftr-369	6	119	b.	b.	PROPN
ftr-369	6	120	excise	excise	NOUN
ftr-369	6	121	tax	tax	NOUN
ftr-369	6	122	on	on	ADP
ftr-369	6	123	more	more	ADJ
ftr-369	6	124	than	than	ADP
ftr-369	6	125	incidental	incidental	ADJ
ftr-369	6	126	benefits	benefit	NOUN
ftr-369	6	127	to	to	PART
ftr-369	6	128	disqualified	disqualify	VERB
ftr-369	6	129	persons	person	NOUN
ftr-369	6	130	…	…	PUNCT
ftr-369	6	131	…	…	PUNCT
ftr-369	6	132	…	…	PUNCT
ftr-369	6	133	…	…	PUNCT
ftr-369	6	134	…	…	PUNCT
ftr-369	6	135	…	…	PUNCT
ftr-369	6	136	…	…	PUNCT
ftr-369	6	137	…	…	PUNCT
ftr-369	6	138	…	…	PUNCT
ftr-369	6	139	…	…	PUNCT
ftr-369	6	140	…	…	PUNCT
ftr-369	6	141	…	…	PUNCT
ftr-369	6	142	…	…	PUNCT
ftr-369	6	143	…	…	PUNCT
ftr-369	6	144	…	…	PUNCT
ftr-369	6	145	…	…	PUNCT
ftr-369	6	146	…	…	PUNCT
ftr-369	6	147	…	…	SYM
ftr-369	6	148	.251	.251	NUM
ftr-369	6	149	c.	c.	PROPN
ftr-369	6	150	jct	jct	PROPN
ftr-369	6	151	report	report	PROPN
ftr-369	6	152	on	on	ADP
ftr-369	6	153	amendments	amendment	NOUN
ftr-369	6	154	impacting	impact	VERB
ftr-369	6	155	supporting	support	VERB
ftr-369	6	156	organizations	organization	NOUN
ftr-369	6	157	…	…	PUNCT
ftr-369	6	158	…	…	PUNCT
ftr-369	6	159	…	…	PUNCT
ftr-369	6	160	…	…	PUNCT
ftr-369	6	161	…	…	PUNCT
ftr-369	6	162	…	…	PUNCT
ftr-369	6	163	…	…	PUNCT
ftr-369	6	164	…	…	PUNCT
ftr-369	6	165	…	…	PUNCT
ftr-369	6	166	…	…	PUNCT
ftr-369	6	167	…	…	PUNCT
ftr-369	6	168	…	…	PUNCT
ftr-369	6	169	…	…	PUNCT
ftr-369	6	170	…	…	PUNCT
ftr-369	6	171	…	…	PUNCT
ftr-369	6	172	…	…	PUNCT
ftr-369	6	173	252	252	NUM
ftr-369	6	174	d.	d.	PROPN
ftr-369	6	175	irs	irs	PROPN
ftr-369	6	176	guidance	guidance	NOUN
ftr-369	6	177	.............................................................................	.............................................................................	PUNCT
ftr-369	6	178	253	253	NUM
ftr-369	6	179	vii	vii	PROPN
ftr-369	6	180	.	.	PUNCT
ftr-369	7	1	the	the	DET
ftr-369	7	2	case	case	NOUN
ftr-369	7	3	against	against	ADP
ftr-369	7	4	the	the	DET
ftr-369	7	5	attack	attack	NOUN
ftr-369	7	6	on	on	ADP
ftr-369	7	7	donor	donor	NOUN
ftr-369	7	8	-	-	PUNCT
ftr-369	7	9	advised	advise	VERB
ftr-369	7	10	funds	fund	NOUN
ftr-369	7	11	and	and	CCONJ
ftr-369	7	12	supporting	support	VERB
ftr-369	7	13	organizations	organization	NOUN
ftr-369	7	14	…	…	PUNCT
ftr-369	7	15	…	…	PUNCT
ftr-369	7	16	…	…	PUNCT
ftr-369	7	17	…	…	PUNCT
ftr-369	7	18	…	…	PUNCT
ftr-369	7	19	…	…	PUNCT
ftr-369	7	20	…	…	PUNCT
ftr-369	7	21	…	…	PUNCT
ftr-369	7	22	…	…	PUNCT
ftr-369	7	23	…	…	PUNCT
ftr-369	7	24	…	…	PUNCT
ftr-369	7	25	…	…	PUNCT
ftr-369	7	26	256	256	NUM
ftr-369	7	27	a.	a.	NOUN
ftr-369	7	28	bad	bad	ADJ
ftr-369	7	29	tax	tax	NOUN
ftr-369	7	30	policy	policy	NOUN
ftr-369	7	31	…	…	PUNCT
ftr-369	7	32	…	…	PUNCT
ftr-369	7	33	…	…	PUNCT
ftr-369	7	34	…	…	PUNCT
ftr-369	7	35	…	…	PUNCT
ftr-369	7	36	…	…	PUNCT
ftr-369	7	37	…	…	PUNCT
ftr-369	7	38	…	…	PUNCT
ftr-369	7	39	…	…	PUNCT
ftr-369	7	40	…	…	PUNCT
ftr-369	7	41	…	…	PUNCT
ftr-369	7	42	…	…	PUNCT
ftr-369	7	43	…	…	PUNCT
ftr-369	7	44	…	…	PUNCT
ftr-369	7	45	…	…	PUNCT
ftr-369	7	46	…	…	PUNCT
ftr-369	7	47	…	…	PUNCT
ftr-369	7	48	…	…	PUNCT
ftr-369	7	49	…	…	SYM
ftr-369	7	50	.256	.256	NUM
ftr-369	7	51	1	1	NUM
ftr-369	7	52	.	.	PUNCT
ftr-369	7	53	targeting	target	VERB
ftr-369	7	54	donor	donor	NOUN
ftr-369	7	55	-	-	PUNCT
ftr-369	7	56	advised	advise	VERB
ftr-369	7	57	funds	fund	NOUN
ftr-369	7	58	and	and	CCONJ
ftr-369	7	59	supporting	support	VERB
ftr-369	7	60	organizations	organization	NOUN
ftr-369	7	61	to	to	PART
ftr-369	7	62	raise	raise	VERB
ftr-369	7	63	revenue	revenue	NOUN
ftr-369	7	64	or	or	CCONJ
ftr-369	7	65	close	close	VERB
ftr-369	7	66	the	the	DET
ftr-369	7	67	tax	tax	NOUN
ftr-369	7	68	gap	gap	NOUN
ftr-369	7	69	is	be	AUX
ftr-369	7	70	unsound	unsound	ADJ
ftr-369	7	71	policy	policy	NOUN
ftr-369	7	72	.................................................................	.................................................................	PUNCT
ftr-369	8	1	256	256	NUM
ftr-369	8	2	2	2	NUM
ftr-369	8	3	.	.	PUNCT
ftr-369	9	1	there	there	PRON
ftr-369	9	2	is	be	VERB
ftr-369	9	3	no	no	DET
ftr-369	9	4	rationale	rationale	NOUN
ftr-369	9	5	to	to	PART
ftr-369	9	6	treat	treat	VERB
ftr-369	9	7	donor	donor	NOUN
ftr-369	9	8	-	-	PUNCT
ftr-369	9	9	advised	advise	VERB
ftr-369	9	10	funds	fund	NOUN
ftr-369	9	11	and	and	CCONJ
ftr-369	9	12	supporting	support	VERB
ftr-369	9	13	organizations	organization	NOUN
ftr-369	9	14	more	more	ADV
ftr-369	9	15	harshly	harshly	ADV
ftr-369	9	16	than	than	ADP
ftr-369	9	17	other	other	ADJ
ftr-369	9	18	exempt	exempt	ADJ
ftr-369	9	19	organizations	organization	NOUN
ftr-369	9	20	…	…	PUNCT
ftr-369	9	21	…	…	PUNCT
ftr-369	9	22	…	…	PUNCT
ftr-369	9	23	…	…	PUNCT
ftr-369	9	24	…	…	PUNCT
ftr-369	9	25	…	…	PUNCT
ftr-369	9	26	…	…	PUNCT
ftr-369	9	27	…	…	PUNCT
ftr-369	9	28	…	…	PUNCT
ftr-369	9	29	…	…	PUNCT
ftr-369	9	30	…	…	PUNCT
ftr-369	9	31	…	…	PUNCT
ftr-369	9	32	.258	.258	NUM
ftr-369	9	33	3	3	NUM
ftr-369	9	34	.	.	PUNCT
ftr-369	10	1	the	the	DET
ftr-369	10	2	irs	irs	PROPN
ftr-369	10	3	had	have	VERB
ftr-369	10	4	the	the	DET
ftr-369	10	5	tools	tool	NOUN
ftr-369	10	6	needed	need	VERB
ftr-369	10	7	to	to	PART
ftr-369	10	8	resolve	resolve	VERB
ftr-369	10	9	issues	issue	NOUN
ftr-369	10	10	of	of	ADP
ftr-369	10	11	excess	excess	ADJ
ftr-369	10	12	benefits	benefit	NOUN
ftr-369	10	13	prior	prior	ADV
ftr-369	10	14	to	to	ADP
ftr-369	10	15	the	the	DET
ftr-369	10	16	ppa	ppa	PROPN
ftr-369	10	17	’s	’s	PART
ftr-369	10	18	amendments	amendment	NOUN
ftr-369	10	19	…	…	PUNCT
ftr-369	10	20	…	…	PUNCT
ftr-369	10	21	…	…	SYM
ftr-369	10	22	.259	.259	NUM
ftr-369	10	23	4	4	NUM
ftr-369	10	24	.	.	PUNCT
ftr-369	10	25	facts	fact	NOUN
ftr-369	10	26	and	and	CCONJ
ftr-369	10	27	circumstances	circumstance	NOUN
ftr-369	10	28	test	test	NOUN
ftr-369	10	29	is	be	AUX
ftr-369	10	30	meaningless	meaningless	ADJ
ftr-369	10	31	and	and	CCONJ
ftr-369	10	32	unworkable	unworkable	ADJ
ftr-369	10	33	in	in	ADP
ftr-369	10	34	these	these	DET
ftr-369	10	35	situations	situation	NOUN
ftr-369	10	36	,	,	PUNCT
ftr-369	10	37	and	and	CCONJ
ftr-369	10	38	the	the	DET
ftr-369	10	39	impact	impact	NOUN
ftr-369	10	40	on	on	ADP
ftr-369	10	41	smaller	small	ADJ
ftr-369	10	42	exempt	exempt	ADJ
ftr-369	10	43	organizations	organization	NOUN
ftr-369	10	44	is	be	AUX
ftr-369	10	45	disproportionate	disproportionate	ADJ
ftr-369	10	46	…	…	PUNCT
ftr-369	10	47	…	…	SYM
ftr-369	10	48	.260	.260	NUM
ftr-369	10	49	b.	b.	PROPN
ftr-369	10	50	bad	bad	ADJ
ftr-369	10	51	public	public	ADJ
ftr-369	10	52	policy	policy	NOUN
ftr-369	10	53	:	:	PUNCT
ftr-369	10	54	ppa	ppa	PROPN
ftr-369	10	55	amendments	amendment	NOUN
ftr-369	10	56	dissuade	dissuade	VERB
ftr-369	10	57	donors	donor	NOUN
ftr-369	10	58	from	from	ADP
ftr-369	10	59	establishing	establish	VERB
ftr-369	10	60	donor	donor	NOUN
ftr-369	10	61	-	-	PUNCT
ftr-369	10	62	advised	advise	VERB
ftr-369	10	63	funds	fund	NOUN
ftr-369	10	64	and	and	CCONJ
ftr-369	10	65	being	be	AUX
ftr-369	10	66	actively	actively	ADV
ftr-369	10	67	involved	involve	VERB
ftr-369	10	68	in	in	ADP
ftr-369	10	69	the	the	DET
ftr-369	10	70	charitable	charitable	ADJ
ftr-369	10	71	issues	issue	NOUN
ftr-369	10	72	that	that	PRON
ftr-369	10	73	matter	matter	VERB
ftr-369	10	74	most	most	ADV
ftr-369	10	75	to	to	ADP
ftr-369	10	76	them	they	PRON
ftr-369	10	77	…	…	PUNCT
ftr-369	10	78	…	…	PUNCT
ftr-369	10	79	…	…	PUNCT
ftr-369	10	80	..	..	PUNCT
ftr-369	10	81	262	262	NUM
ftr-369	10	82	viii	viii	NOUN
ftr-369	10	83	.	.	PUNCT
ftr-369	11	1	conclusion	conclusion	NOUN
ftr-369	11	2	…	…	PUNCT
ftr-369	11	3	…	…	PUNCT
ftr-369	11	4	…	…	PUNCT
ftr-369	11	5	…	…	PUNCT
ftr-369	11	6	…	…	PUNCT
ftr-369	11	7	…	…	PUNCT
ftr-369	11	8	…	…	PUNCT
ftr-369	11	9	…	…	PUNCT
ftr-369	11	10	…	…	PUNCT
ftr-369	11	11	…	…	PUNCT
ftr-369	11	12	…	…	PUNCT
ftr-369	11	13	…	…	PUNCT
ftr-369	11	14	…	…	PUNCT
ftr-369	11	15	…	…	PUNCT
ftr-369	11	16	…	…	PUNCT
ftr-369	11	17	…	…	PUNCT
ftr-369	11	18	…	…	PUNCT
ftr-369	11	19	…	…	PUNCT
ftr-369	11	20	…	…	PUNCT
ftr-369	11	21	…	…	PUNCT
ftr-369	11	22	…	…	PUNCT
ftr-369	11	23	.263	.263	NUM
ftr-369	11	24	2009	2009	NUM
ftr-369	11	25	]	]	PUNCT
ftr-369	11	26	the	the	DET
ftr-369	11	27	pension	pension	NOUN
ftr-369	11	28	protection	protection	PROPN
ftr-369	11	29	act	act	NOUN
ftr-369	11	30	of	of	ADP
ftr-369	11	31	2006	2006	NUM
ftr-369	11	32	223	223	NUM
ftr-369	11	33	i.	i.	NOUN
ftr-369	11	34	introduction	introduction	NOUN
ftr-369	11	35	in	in	ADP
ftr-369	11	36	2006	2006	NUM
ftr-369	11	37	,	,	PUNCT
ftr-369	11	38	with	with	ADP
ftr-369	11	39	the	the	DET
ftr-369	11	40	passage	passage	NOUN
ftr-369	11	41	of	of	ADP
ftr-369	11	42	the	the	DET
ftr-369	11	43	pension	pension	NOUN
ftr-369	11	44	protection	protection	NOUN
ftr-369	11	45	act	act	NOUN
ftr-369	11	46	(	(	PUNCT
ftr-369	11	47	ppa),1	ppa),1	PROPN
ftr-369	11	48	congress	congress	PROPN
ftr-369	11	49	provided	provide	VERB
ftr-369	11	50	the	the	DET
ftr-369	11	51	tools	tool	NOUN
ftr-369	11	52	for	for	ADP
ftr-369	11	53	the	the	DET
ftr-369	11	54	internal	internal	ADJ
ftr-369	11	55	revenue	revenue	NOUN
ftr-369	11	56	service	service	NOUN
ftr-369	11	57	(	(	PUNCT
ftr-369	11	58	irs	irs	PROPN
ftr-369	11	59	)	)	PUNCT
ftr-369	11	60	to	to	PART
ftr-369	11	61	launch	launch	VERB
ftr-369	11	62	a	a	DET
ftr-369	11	63	full	full	ADJ
ftr-369	11	64	-	-	PUNCT
ftr-369	11	65	scale	scale	NOUN
ftr-369	11	66	attack	attack	NOUN
ftr-369	11	67	on	on	ADP
ftr-369	11	68	tax	tax	NOUN
ftr-369	11	69	-	-	PUNCT
ftr-369	11	70	exempt	exempt	ADJ
ftr-369	11	71	,	,	PUNCT
ftr-369	11	72	charitable	charitable	ADJ
ftr-369	11	73	organizations	organization	NOUN
ftr-369	11	74	,	,	PUNCT
ftr-369	11	75	particularly	particularly	ADV
ftr-369	11	76	sponsoring	sponsor	VERB
ftr-369	11	77	organizations	organization	NOUN
ftr-369	11	78	of	of	ADP
ftr-369	11	79	donor	donor	NOUN
ftr-369	11	80	-	-	PUNCT
ftr-369	11	81	advised	advise	VERB
ftr-369	11	82	funds	fund	NOUN
ftr-369	11	83	,	,	PUNCT
ftr-369	11	84	donor	donor	NOUN
ftr-369	11	85	-	-	PUNCT
ftr-369	11	86	advised	advise	VERB
ftr-369	11	87	funds	fund	NOUN
ftr-369	11	88	,	,	PUNCT
ftr-369	11	89	and	and	CCONJ
ftr-369	11	90	supporting	support	VERB
ftr-369	11	91	organizations	organization	NOUN
ftr-369	11	92	,	,	PUNCT
ftr-369	11	93	as	as	ADV
ftr-369	11	94	well	well	ADV
ftr-369	11	95	as	as	ADP
ftr-369	11	96	their	their	PRON
ftr-369	11	97	donors	donor	NOUN
ftr-369	11	98	and	and	CCONJ
ftr-369	11	99	advisors	advisor	NOUN
ftr-369	11	100	.	.	PUNCT
ftr-369	12	1	in	in	ADP
ftr-369	12	2	fact	fact	NOUN
ftr-369	12	3	,	,	PUNCT
ftr-369	12	4	the	the	DET
ftr-369	12	5	irs	irs	PROPN
ftr-369	12	6	already	already	ADV
ftr-369	12	7	had	have	VERB
ftr-369	12	8	every	every	DET
ftr-369	12	9	tool	tool	NOUN
ftr-369	12	10	it	it	PRON
ftr-369	12	11	needed	need	VERB
ftr-369	12	12	to	to	PART
ftr-369	12	13	monitor	monitor	VERB
ftr-369	12	14	,	,	PUNCT
ftr-369	12	15	regulate	regulate	VERB
ftr-369	12	16	,	,	PUNCT
ftr-369	12	17	and	and	CCONJ
ftr-369	12	18	sanction	sanction	NOUN
ftr-369	12	19	donor	donor	NOUN
ftr-369	12	20	-	-	PUNCT
ftr-369	12	21	advised	advise	VERB
ftr-369	12	22	funds	fund	NOUN
ftr-369	12	23	and	and	CCONJ
ftr-369	12	24	supporting	support	VERB
ftr-369	12	25	organizations	organization	NOUN
ftr-369	12	26	.	.	PUNCT
ftr-369	13	1	the	the	DET
ftr-369	13	2	legislation	legislation	NOUN
ftr-369	13	3	was	be	AUX
ftr-369	13	4	primarily	primarily	ADV
ftr-369	13	5	enacted	enact	VERB
ftr-369	13	6	as	as	ADP
ftr-369	13	7	a	a	DET
ftr-369	13	8	message	message	NOUN
ftr-369	13	9	to	to	ADP
ftr-369	13	10	the	the	DET
ftr-369	13	11	irs	irs	PROPN
ftr-369	13	12	to	to	PART
ftr-369	13	13	go	go	VERB
ftr-369	13	14	after	after	ADP
ftr-369	13	15	donor	donor	NOUN
ftr-369	13	16	-	-	PUNCT
ftr-369	13	17	advised	advise	VERB
ftr-369	13	18	funds	fund	NOUN
ftr-369	13	19	and	and	CCONJ
ftr-369	13	20	supporting	support	VERB
ftr-369	13	21	organizations	organization	NOUN
ftr-369	13	22	.	.	PUNCT
ftr-369	14	1	as	as	ADP
ftr-369	14	2	an	an	DET
ftr-369	14	3	incentive	incentive	NOUN
ftr-369	14	4	,	,	PUNCT
ftr-369	14	5	congress	congress	PROPN
ftr-369	14	6	passed	pass	VERB
ftr-369	14	7	draconian	draconian	ADJ
ftr-369	14	8	penalty	penalty	NOUN
ftr-369	14	9	excise	excise	NOUN
ftr-369	14	10	taxes	taxis	NOUN
ftr-369	14	11	that	that	PRON
ftr-369	14	12	apply	apply	VERB
ftr-369	14	13	only	only	ADV
ftr-369	14	14	to	to	ADP
ftr-369	14	15	donor	donor	NOUN
ftr-369	14	16	-	-	PUNCT
ftr-369	14	17	advised	advise	VERB
ftr-369	14	18	funds	fund	NOUN
ftr-369	14	19	and	and	CCONJ
ftr-369	14	20	supporting	support	VERB
ftr-369	14	21	organizations	organization	NOUN
ftr-369	14	22	,	,	PUNCT
ftr-369	14	23	and	and	CCONJ
ftr-369	14	24	not	not	PART
ftr-369	14	25	to	to	ADP
ftr-369	14	26	other	other	ADJ
ftr-369	14	27	public	public	ADJ
ftr-369	14	28	charitable	charitable	ADJ
ftr-369	14	29	organizations	organization	NOUN
ftr-369	14	30	.	.	PUNCT
ftr-369	15	1	the	the	DET
ftr-369	15	2	impact	impact	NOUN
ftr-369	15	3	of	of	ADP
ftr-369	15	4	this	this	DET
ftr-369	15	5	legislation	legislation	NOUN
ftr-369	15	6	has	have	AUX
ftr-369	15	7	been	be	AUX
ftr-369	15	8	to	to	PART
ftr-369	15	9	dissuade	dissuade	VERB
ftr-369	15	10	donors	donor	NOUN
ftr-369	15	11	from	from	ADP
ftr-369	15	12	creating	create	VERB
ftr-369	15	13	donor	donor	NOUN
ftr-369	15	14	-	-	PUNCT
ftr-369	15	15	advised	advise	VERB
ftr-369	15	16	funds	fund	NOUN
ftr-369	15	17	and	and	CCONJ
ftr-369	15	18	,	,	PUNCT
ftr-369	15	19	as	as	ADP
ftr-369	15	20	a	a	DET
ftr-369	15	21	result	result	NOUN
ftr-369	15	22	,	,	PUNCT
ftr-369	15	23	to	to	PART
ftr-369	15	24	negatively	negatively	ADV
ftr-369	15	25	impact	impact	VERB
ftr-369	15	26	the	the	DET
ftr-369	15	27	ability	ability	NOUN
ftr-369	15	28	of	of	ADP
ftr-369	15	29	public	public	ADJ
ftr-369	15	30	charities	charity	NOUN
ftr-369	15	31	to	to	PART
ftr-369	15	32	provide	provide	VERB
ftr-369	15	33	the	the	DET
ftr-369	15	34	types	type	NOUN
ftr-369	15	35	of	of	ADP
ftr-369	15	36	assistance	assistance	NOUN
ftr-369	15	37	and	and	CCONJ
ftr-369	15	38	support	support	NOUN
ftr-369	15	39	that	that	SCONJ
ftr-369	15	40	communities	community	NOUN
ftr-369	15	41	across	across	ADP
ftr-369	15	42	the	the	DET
ftr-369	15	43	united	united	PROPN
ftr-369	15	44	states	states	PROPN
ftr-369	15	45	have	have	AUX
ftr-369	15	46	relied	rely	VERB
ftr-369	15	47	on	on	ADP
ftr-369	15	48	for	for	ADP
ftr-369	15	49	decades	decade	NOUN
ftr-369	15	50	.	.	PUNCT
ftr-369	16	1	the	the	DET
ftr-369	16	2	ppa	ppa	PROPN
ftr-369	16	3	’s	’s	PART
ftr-369	16	4	amendments	amendment	NOUN
ftr-369	16	5	impacting	impact	VERB
ftr-369	16	6	sponsoring	sponsor	VERB
ftr-369	16	7	organizations	organization	NOUN
ftr-369	16	8	,	,	PUNCT
ftr-369	16	9	donoradvised	donoradvise	VERB
ftr-369	16	10	funds	fund	NOUN
ftr-369	16	11	,	,	PUNCT
ftr-369	16	12	and	and	CCONJ
ftr-369	16	13	supporting	support	VERB
ftr-369	16	14	organizations	organization	NOUN
ftr-369	16	15	has	have	AUX
ftr-369	16	16	added	add	VERB
ftr-369	16	17	incomprehensible	incomprehensible	ADJ
ftr-369	16	18	complexity	complexity	NOUN
ftr-369	16	19	to	to	ADP
ftr-369	16	20	the	the	DET
ftr-369	16	21	code	code	NOUN
ftr-369	16	22	that	that	PRON
ftr-369	16	23	flies	fly	VERB
ftr-369	16	24	directly	directly	ADV
ftr-369	16	25	in	in	ADP
ftr-369	16	26	the	the	DET
ftr-369	16	27	face	face	NOUN
ftr-369	16	28	of	of	ADP
ftr-369	16	29	recommendations	recommendation	NOUN
ftr-369	16	30	from	from	ADP
ftr-369	16	31	the	the	DET
ftr-369	16	32	treasury	treasury	PROPN
ftr-369	16	33	department	department	NOUN
ftr-369	16	34	.	.	PUNCT
ftr-369	17	1	moreover	moreover	ADV
ftr-369	17	2	,	,	PUNCT
ftr-369	17	3	these	these	DET
ftr-369	17	4	amendments	amendment	NOUN
ftr-369	17	5	open	open	VERB
ftr-369	17	6	the	the	DET
ftr-369	17	7	door	door	NOUN
ftr-369	17	8	to	to	ADP
ftr-369	17	9	the	the	DET
ftr-369	17	10	types	type	NOUN
ftr-369	17	11	of	of	ADP
ftr-369	17	12	irs	irs	PROPN
ftr-369	17	13	abuses	abuse	NOUN
ftr-369	17	14	discussed	discuss	VERB
ftr-369	17	15	in	in	ADP
ftr-369	17	16	this	this	DET
ftr-369	17	17	article	article	NOUN
ftr-369	17	18	.	.	PUNCT
ftr-369	18	1	tragically	tragically	ADV
ftr-369	18	2	,	,	PUNCT
ftr-369	18	3	the	the	DET
ftr-369	18	4	economic	economic	ADJ
ftr-369	18	5	costs	cost	NOUN
ftr-369	18	6	to	to	ADP
ftr-369	18	7	these	these	DET
ftr-369	18	8	charitable	charitable	ADJ
ftr-369	18	9	organizations	organization	NOUN
ftr-369	18	10	will	will	AUX
ftr-369	18	11	result	result	VERB
ftr-369	18	12	in	in	ADP
ftr-369	18	13	less	less	ADJ
ftr-369	18	14	revenue	revenue	NOUN
ftr-369	18	15	being	be	AUX
ftr-369	18	16	expended	expend	VERB
ftr-369	18	17	for	for	ADP
ftr-369	18	18	vital	vital	ADJ
ftr-369	18	19	community	community	NOUN
ftr-369	18	20	needs	need	NOUN
ftr-369	18	21	.	.	PUNCT
ftr-369	19	1	this	this	DET
ftr-369	19	2	article	article	NOUN
ftr-369	19	3	will	will	AUX
ftr-369	19	4	(	(	PUNCT
ftr-369	19	5	1	1	X
ftr-369	19	6	)	)	PUNCT
ftr-369	19	7	introduce	introduce	VERB
ftr-369	19	8	the	the	DET
ftr-369	19	9	ppa	ppa	PROPN
ftr-369	19	10	’s	’s	PART
ftr-369	19	11	amendments	amendment	NOUN
ftr-369	19	12	that	that	PRON
ftr-369	19	13	have	have	AUX
ftr-369	19	14	negatively	negatively	ADV
ftr-369	19	15	impacted	impact	VERB
ftr-369	19	16	donor	donor	NOUN
ftr-369	19	17	-	-	PUNCT
ftr-369	19	18	advised	advise	VERB
ftr-369	19	19	funds	fund	NOUN
ftr-369	19	20	and	and	CCONJ
ftr-369	19	21	supporting	support	VERB
ftr-369	19	22	organizations	organization	NOUN
ftr-369	19	23	,	,	PUNCT
ftr-369	19	24	(	(	PUNCT
ftr-369	19	25	2	2	X
ftr-369	19	26	)	)	PUNCT
ftr-369	19	27	explain	explain	VERB
ftr-369	19	28	the	the	DET
ftr-369	19	29	events	event	NOUN
ftr-369	19	30	that	that	PRON
ftr-369	19	31	led	lead	VERB
ftr-369	19	32	up	up	ADP
ftr-369	19	33	to	to	ADP
ftr-369	19	34	the	the	DET
ftr-369	19	35	misguided	misguided	ADJ
ftr-369	19	36	enactment	enactment	NOUN
ftr-369	19	37	of	of	ADP
ftr-369	19	38	these	these	DET
ftr-369	19	39	amendments	amendment	NOUN
ftr-369	19	40	,	,	PUNCT
ftr-369	19	41	particularly	particularly	ADV
ftr-369	19	42	with	with	ADP
ftr-369	19	43	regard	regard	NOUN
ftr-369	19	44	to	to	ADP
ftr-369	19	45	intermediate	intermediate	ADJ
ftr-369	19	46	sanctions	sanction	NOUN
ftr-369	19	47	and	and	CCONJ
ftr-369	19	48	the	the	DET
ftr-369	19	49	“	"	PUNCT
ftr-369	19	50	incidental	incidental	ADJ
ftr-369	19	51	benefit	benefit	NOUN
ftr-369	19	52	”	"	PUNCT
ftr-369	19	53	provisions	provision	NOUN
ftr-369	19	54	,	,	PUNCT
ftr-369	19	55	(	(	PUNCT
ftr-369	19	56	3	3	X
ftr-369	19	57	)	)	PUNCT
ftr-369	19	58	analyze	analyze	VERB
ftr-369	19	59	the	the	DET
ftr-369	19	60	impact	impact	NOUN
ftr-369	19	61	that	that	PRON
ftr-369	19	62	these	these	DET
ftr-369	19	63	amendments	amendment	NOUN
ftr-369	19	64	have	have	AUX
ftr-369	19	65	had	have	VERB
ftr-369	19	66	and	and	CCONJ
ftr-369	19	67	will	will	AUX
ftr-369	19	68	have	have	VERB
ftr-369	19	69	on	on	ADP
ftr-369	19	70	exempt	exempt	ADJ
ftr-369	19	71	organizations	organization	NOUN
ftr-369	19	72	,	,	PUNCT
ftr-369	19	73	including	include	VERB
ftr-369	19	74	donors	donor	NOUN
ftr-369	19	75	,	,	PUNCT
ftr-369	19	76	officers	officer	NOUN
ftr-369	19	77	,	,	PUNCT
ftr-369	19	78	employees	employee	NOUN
ftr-369	19	79	,	,	PUNCT
ftr-369	19	80	and	and	CCONJ
ftr-369	19	81	advisors	advisor	NOUN
ftr-369	19	82	to	to	ADP
ftr-369	19	83	donor	donor	NOUN
ftr-369	19	84	-	-	PUNCT
ftr-369	19	85	advised	advise	VERB
ftr-369	19	86	funds	fund	NOUN
ftr-369	19	87	and	and	CCONJ
ftr-369	19	88	supporting	support	VERB
ftr-369	19	89	organizations	organization	NOUN
ftr-369	19	90	,	,	PUNCT
ftr-369	19	91	and	and	CCONJ
ftr-369	19	92	(	(	PUNCT
ftr-369	19	93	4	4	X
ftr-369	19	94	)	)	PUNCT
ftr-369	19	95	explain	explain	VERB
ftr-369	19	96	why	why	SCONJ
ftr-369	19	97	congress	congress	PROPN
ftr-369	19	98	’	'	PUNCT
ftr-369	19	99	and	and	CCONJ
ftr-369	19	100	the	the	DET
ftr-369	19	101	irs	irs	PROPN
ftr-369	19	102	’s	’s	PART
ftr-369	19	103	attack	attack	NOUN
ftr-369	19	104	on	on	ADP
ftr-369	19	105	donor	donor	NOUN
ftr-369	19	106	-	-	PUNCT
ftr-369	19	107	advised	advise	VERB
ftr-369	19	108	funds	fund	NOUN
ftr-369	19	109	and	and	CCONJ
ftr-369	19	110	supporting	support	VERB
ftr-369	19	111	organizations	organization	NOUN
ftr-369	19	112	is	be	AUX
ftr-369	19	113	both	both	PRON
ftr-369	19	114	bad	bad	ADJ
ftr-369	19	115	tax	tax	NOUN
ftr-369	19	116	and	and	CCONJ
ftr-369	19	117	public	public	ADJ
ftr-369	19	118	policy	policy	NOUN
ftr-369	19	119	.	.	PUNCT
ftr-369	20	1	ii	ii	PROPN
ftr-369	20	2	.	.	PUNCT
ftr-369	21	1	background	background	NOUN
ftr-369	21	2	charitable	charitable	ADJ
ftr-369	21	3	organizations	organization	NOUN
ftr-369	21	4	described	describe	VERB
ftr-369	21	5	in	in	ADP
ftr-369	21	6	irc	irc	PROPN
ftr-369	21	7	section	section	NOUN
ftr-369	21	8	501(c)(3	501(c)(3	NOUN
ftr-369	21	9	)	)	PUNCT
ftr-369	21	10	are	be	AUX
ftr-369	21	11	classified	classify	VERB
ftr-369	21	12	under	under	ADP
ftr-369	21	13	irc	irc	PROPN
ftr-369	21	14	section	section	NOUN
ftr-369	21	15	509	509	NUM
ftr-369	21	16	as	as	ADP
ftr-369	21	17	either	either	CCONJ
ftr-369	21	18	public	public	ADJ
ftr-369	21	19	charities	charity	NOUN
ftr-369	21	20	or	or	CCONJ
ftr-369	21	21	private	private	ADJ
ftr-369	21	22	foundations	foundation	NOUN
ftr-369	21	23	,	,	PUNCT
ftr-369	21	24	depending	depend	VERB
ftr-369	21	25	on	on	ADP
ftr-369	21	26	their	their	PRON
ftr-369	21	27	exempt	exempt	ADJ
ftr-369	21	28	purposes	purpose	NOUN
ftr-369	21	29	,	,	PUNCT
ftr-369	21	30	the	the	DET
ftr-369	21	31	sources	source	NOUN
ftr-369	21	32	of	of	ADP
ftr-369	21	33	their	their	PRON
ftr-369	21	34	financial	financial	ADJ
ftr-369	21	35	support	support	NOUN
ftr-369	21	36	,	,	PUNCT
ftr-369	21	37	or	or	CCONJ
ftr-369	21	38	their	their	PRON
ftr-369	21	39	manner	manner	NOUN
ftr-369	21	40	of	of	ADP
ftr-369	21	41	operation.2	operation.2	PROPN
ftr-369	21	42	a	a	DET
ftr-369	21	43	contribution	contribution	NOUN
ftr-369	21	44	to	to	ADP
ftr-369	21	45	a	a	DET
ftr-369	21	46	public	public	ADJ
ftr-369	21	47	charity	charity	NOUN
ftr-369	21	48	allows	allow	VERB
ftr-369	21	49	a	a	DET
ftr-369	21	50	taxpayer	taxpayer	NOUN
ftr-369	21	51	1	1	NUM
ftr-369	21	52	.	.	PUNCT
ftr-369	21	53	pension	pension	NOUN
ftr-369	21	54	protection	protection	PROPN
ftr-369	21	55	act	act	NOUN
ftr-369	21	56	of	of	ADP
ftr-369	21	57	2006	2006	NUM
ftr-369	21	58	(	(	PUNCT
ftr-369	21	59	pub	pub	NOUN
ftr-369	21	60	.	.	PUNCT
ftr-369	22	1	l.	l.	PROPN
ftr-369	22	2	109	109	NUM
ftr-369	22	3	-	-	NUM
ftr-369	22	4	280	280	NUM
ftr-369	22	5	)	)	PUNCT
ftr-369	22	6	.	.	PUNCT
ftr-369	23	1	2	2	X
ftr-369	23	2	.	.	X
ftr-369	23	3	see	see	VERB
ftr-369	23	4	generally	generally	ADV
ftr-369	23	5	irs	irs	PROPN
ftr-369	23	6	notice	notice	VERB
ftr-369	23	7	2007	2007	NUM
ftr-369	23	8	-	-	SYM
ftr-369	23	9	21	21	NUM
ftr-369	23	10	.	.	PUNCT
ftr-369	24	1	224	224	NUM
ftr-369	24	2	florida	florida	PROPN
ftr-369	24	3	tax	tax	NOUN
ftr-369	24	4	review	review	NOUN
ftr-369	24	5	[	[	X
ftr-369	24	6	vol	vol	NOUN
ftr-369	24	7	.	.	PUNCT
ftr-369	24	8	9:4	9:4	NUM
ftr-369	24	9	to	to	PART
ftr-369	24	10	take	take	VERB
ftr-369	24	11	a	a	DET
ftr-369	24	12	higher	high	ADJ
ftr-369	24	13	charitable	charitable	ADJ
ftr-369	24	14	deduction	deduction	NOUN
ftr-369	24	15	than	than	ADP
ftr-369	24	16	a	a	DET
ftr-369	24	17	contribution	contribution	NOUN
ftr-369	24	18	to	to	ADP
ftr-369	24	19	a	a	DET
ftr-369	24	20	private	private	ADJ
ftr-369	24	21	foundation.3	foundation.3	NOUN
ftr-369	24	22	supporting	support	VERB
ftr-369	24	23	organizations	organization	NOUN
ftr-369	24	24	are	be	AUX
ftr-369	24	25	classified	classify	VERB
ftr-369	24	26	as	as	ADP
ftr-369	24	27	irc	irc	NOUN
ftr-369	24	28	section	section	NOUN
ftr-369	24	29	501(c)(3	501(c)(3	NOUN
ftr-369	24	30	)	)	PUNCT
ftr-369	24	31	charitable	charitable	ADJ
ftr-369	24	32	organizations.4	organizations.4	PROPN
ftr-369	24	33	donor	donor	NOUN
ftr-369	24	34	-	-	PUNCT
ftr-369	24	35	advised	advise	VERB
ftr-369	24	36	funds	fund	NOUN
ftr-369	24	37	often	often	ADV
ftr-369	24	38	are	be	AUX
ftr-369	24	39	established	establish	VERB
ftr-369	24	40	and	and	CCONJ
ftr-369	24	41	maintained	maintain	VERB
ftr-369	24	42	by	by	ADP
ftr-369	24	43	public	public	ADJ
ftr-369	24	44	charities	charity	NOUN
ftr-369	24	45	through	through	ADP
ftr-369	24	46	sponsoring	sponsor	VERB
ftr-369	24	47	organizations	organization	NOUN
ftr-369	24	48	that	that	PRON
ftr-369	24	49	are	be	AUX
ftr-369	24	50	also	also	ADV
ftr-369	24	51	classified	classify	VERB
ftr-369	24	52	as	as	ADP
ftr-369	24	53	irc	irc	NOUN
ftr-369	24	54	section	section	NOUN
ftr-369	24	55	501(c)(3	501(c)(3	NOUN
ftr-369	24	56	)	)	PUNCT
ftr-369	24	57	charitable	charitable	ADJ
ftr-369	24	58	organizations.5	organizations.5	PROPN
ftr-369	24	59	a	a	DET
ftr-369	24	60	501(c)(3	501(c)(3	NUM
ftr-369	24	61	)	)	PUNCT
ftr-369	24	62	or	or	CCONJ
ftr-369	24	63	(	(	PUNCT
ftr-369	24	64	4	4	X
ftr-369	24	65	)	)	PUNCT
ftr-369	24	66	organization	organization	NOUN
ftr-369	24	67	is	be	AUX
ftr-369	24	68	not	not	PART
ftr-369	24	69	operated	operate	VERB
ftr-369	24	70	exclusively	exclusively	ADV
ftr-369	24	71	to	to	PART
ftr-369	24	72	further	further	VERB
ftr-369	24	73	a	a	DET
ftr-369	24	74	tax	tax	NOUN
ftr-369	24	75	-	-	PUNCT
ftr-369	24	76	exempt	exempt	ADJ
ftr-369	24	77	purpose	purpose	NOUN
ftr-369	24	78	if	if	SCONJ
ftr-369	24	79	its	its	PRON
ftr-369	24	80	net	net	ADJ
ftr-369	24	81	earnings	earning	NOUN
ftr-369	24	82	inure	inure	NOUN
ftr-369	24	83	to	to	ADP
ftr-369	24	84	the	the	DET
ftr-369	24	85	benefit	benefit	NOUN
ftr-369	24	86	of	of	ADP
ftr-369	24	87	a	a	DET
ftr-369	24	88	private	private	ADJ
ftr-369	24	89	shareholder	shareholder	NOUN
ftr-369	24	90	or	or	CCONJ
ftr-369	24	91	individual.6	individual.6	PROPN
ftr-369	24	92	in	in	ADP
ftr-369	24	93	addition	addition	NOUN
ftr-369	24	94	,	,	PUNCT
ftr-369	24	95	such	such	DET
ftr-369	24	96	an	an	DET
ftr-369	24	97	organization	organization	NOUN
ftr-369	24	98	is	be	AUX
ftr-369	24	99	not	not	PART
ftr-369	24	100	organized	organize	VERB
ftr-369	24	101	and	and	CCONJ
ftr-369	24	102	operated	operate	VERB
ftr-369	24	103	exclusively	exclusively	ADV
ftr-369	24	104	to	to	PART
ftr-369	24	105	further	further	VERB
ftr-369	24	106	an	an	DET
ftr-369	24	107	exempt	exempt	ADJ
ftr-369	24	108	purpose	purpose	NOUN
ftr-369	24	109	if	if	SCONJ
ftr-369	24	110	it	it	PRON
ftr-369	24	111	is	be	AUX
ftr-369	24	112	operated	operate	VERB
ftr-369	24	113	for	for	ADP
ftr-369	24	114	the	the	DET
ftr-369	24	115	benefit	benefit	NOUN
ftr-369	24	116	of	of	ADP
ftr-369	24	117	private	private	ADJ
ftr-369	24	118	interests.7	interests.7	NOUN
ftr-369	24	119	the	the	DET
ftr-369	24	120	private	private	ADJ
ftr-369	24	121	inurement	inurement	ADJ
ftr-369	24	122	rule	rule	NOUN
ftr-369	24	123	addresses	address	NOUN
ftr-369	24	124	the	the	DET
ftr-369	24	125	issue	issue	NOUN
ftr-369	24	126	of	of	ADP
ftr-369	24	127	benefits	benefit	NOUN
ftr-369	24	128	to	to	ADP
ftr-369	24	129	an	an	DET
ftr-369	24	130	organization	organization	NOUN
ftr-369	24	131	’s	’s	PART
ftr-369	24	132	insiders	insider	NOUN
ftr-369	24	133	.	.	PUNCT
ftr-369	25	1	the	the	DET
ftr-369	25	2	private	private	ADJ
ftr-369	25	3	benefit	benefit	NOUN
ftr-369	25	4	rule	rule	NOUN
ftr-369	25	5	prohibits	prohibit	VERB
ftr-369	25	6	an	an	DET
ftr-369	25	7	exempt	exempt	ADJ
ftr-369	25	8	organization	organization	NOUN
ftr-369	25	9	from	from	ADP
ftr-369	25	10	providing	provide	VERB
ftr-369	25	11	benefits	benefit	NOUN
ftr-369	25	12	(	(	PUNCT
ftr-369	25	13	other	other	ADJ
ftr-369	25	14	than	than	ADP
ftr-369	25	15	incidental	incidental	ADJ
ftr-369	25	16	benefits	benefit	NOUN
ftr-369	25	17	)	)	PUNCT
ftr-369	25	18	to	to	ADP
ftr-369	25	19	any	any	DET
ftr-369	25	20	person	person	NOUN
ftr-369	25	21	,	,	PUNCT
ftr-369	25	22	whether	whether	SCONJ
ftr-369	25	23	or	or	CCONJ
ftr-369	25	24	not	not	PART
ftr-369	25	25	that	that	DET
ftr-369	25	26	person	person	NOUN
ftr-369	25	27	is	be	AUX
ftr-369	25	28	an	an	DET
ftr-369	25	29	insider	insider	NOUN
ftr-369	25	30	.	.	PUNCT
ftr-369	26	1	(	(	PUNCT
ftr-369	26	2	of	of	ADP
ftr-369	26	3	course	course	NOUN
ftr-369	26	4	,	,	PUNCT
ftr-369	26	5	benefits	benefit	NOUN
ftr-369	26	6	may	may	AUX
ftr-369	26	7	be	be	AUX
ftr-369	26	8	provided	provide	VERB
ftr-369	26	9	to	to	ADP
ftr-369	26	10	the	the	DET
ftr-369	26	11	class	class	NOUN
ftr-369	26	12	of	of	ADP
ftr-369	26	13	persons	person	NOUN
ftr-369	26	14	that	that	PRON
ftr-369	26	15	fall	fall	VERB
ftr-369	26	16	within	within	ADP
ftr-369	26	17	the	the	DET
ftr-369	26	18	scope	scope	NOUN
ftr-369	26	19	of	of	ADP
ftr-369	26	20	the	the	DET
ftr-369	26	21	organization	organization	NOUN
ftr-369	26	22	’s	’s	PART
ftr-369	26	23	exempt	exempt	ADJ
ftr-369	26	24	purpose	purpose	NOUN
ftr-369	26	25	)	)	PUNCT
ftr-369	26	26	.	.	PUNCT
ftr-369	27	1	a.	a.	NOUN
ftr-369	27	2	supporting	support	VERB
ftr-369	27	3	organizations	organization	NOUN
ftr-369	27	4	in	in	ADP
ftr-369	27	5	general	general	ADJ
ftr-369	27	6	,	,	PUNCT
ftr-369	27	7	supporting	support	VERB
ftr-369	27	8	organizations	organization	NOUN
ftr-369	27	9	are	be	AUX
ftr-369	27	10	tax	tax	NOUN
ftr-369	27	11	-	-	PUNCT
ftr-369	27	12	exempt	exempt	ADJ
ftr-369	27	13	organizations	organization	NOUN
ftr-369	27	14	that	that	PRON
ftr-369	27	15	provide	provide	VERB
ftr-369	27	16	support	support	NOUN
ftr-369	27	17	to	to	ADP
ftr-369	27	18	another	another	DET
ftr-369	27	19	501(c)(3	501(c)(3	NUM
ftr-369	27	20	)	)	PUNCT
ftr-369	27	21	organization	organization	NOUN
ftr-369	27	22	that	that	PRON
ftr-369	27	23	is	be	AUX
ftr-369	27	24	not	not	PART
ftr-369	27	25	a	a	DET
ftr-369	27	26	private	private	ADJ
ftr-369	27	27	foundation	foundation	NOUN
ftr-369	27	28	.	.	PUNCT
ftr-369	28	1	to	to	PART
ftr-369	28	2	qualify	qualify	VERB
ftr-369	28	3	as	as	ADP
ftr-369	28	4	a	a	DET
ftr-369	28	5	supporting	support	VERB
ftr-369	28	6	organization	organization	NOUN
ftr-369	28	7	,	,	PUNCT
ftr-369	28	8	an	an	DET
ftr-369	28	9	organization	organization	NOUN
ftr-369	28	10	must	must	AUX
ftr-369	28	11	:	:	PUNCT
ftr-369	28	12	(	(	PUNCT
ftr-369	28	13	1	1	X
ftr-369	28	14	)	)	PUNCT
ftr-369	28	15	be	be	AUX
ftr-369	28	16	organized	organize	VERB
ftr-369	28	17	and	and	CCONJ
ftr-369	28	18	operated	operate	VERB
ftr-369	28	19	exclusively	exclusively	ADV
ftr-369	28	20	for	for	ADP
ftr-369	28	21	the	the	DET
ftr-369	28	22	benefit	benefit	NOUN
ftr-369	28	23	of	of	ADP
ftr-369	28	24	,	,	PUNCT
ftr-369	28	25	to	to	PART
ftr-369	28	26	perform	perform	VERB
ftr-369	28	27	the	the	DET
ftr-369	28	28	functions	function	NOUN
ftr-369	28	29	of	of	ADP
ftr-369	28	30	,	,	PUNCT
ftr-369	28	31	or	or	CCONJ
ftr-369	28	32	to	to	PART
ftr-369	28	33	carry	carry	VERB
ftr-369	28	34	out	out	ADP
ftr-369	28	35	the	the	DET
ftr-369	28	36	purposes	purpose	NOUN
ftr-369	28	37	of	of	ADP
ftr-369	28	38	,	,	PUNCT
ftr-369	28	39	one	one	NUM
ftr-369	28	40	or	or	CCONJ
ftr-369	28	41	more	more	ADJ
ftr-369	28	42	“	"	PUNCT
ftr-369	28	43	publicly	publicly	ADV
ftr-369	28	44	supported	support	VERB
ftr-369	28	45	organizations;”8	organizations;”8	PROPN
ftr-369	28	46	or	or	CCONJ
ftr-369	28	47	(	(	PUNCT
ftr-369	28	48	2	2	X
ftr-369	28	49	)	)	PUNCT
ftr-369	28	50	be	be	AUX
ftr-369	28	51	operated	operate	VERB
ftr-369	28	52	,	,	PUNCT
ftr-369	28	53	supervised	supervised	ADJ
ftr-369	28	54	,	,	PUNCT
ftr-369	28	55	or	or	CCONJ
ftr-369	28	56	controlled	control	VERB
ftr-369	28	57	by	by	ADP
ftr-369	28	58	,	,	PUNCT
ftr-369	28	59	or	or	CCONJ
ftr-369	28	60	in	in	ADP
ftr-369	28	61	connection	connection	NOUN
ftr-369	28	62	with	with	ADP
ftr-369	28	63	,	,	PUNCT
ftr-369	28	64	one	one	NUM
ftr-369	28	65	or	or	CCONJ
ftr-369	28	66	more	more	ADV
ftr-369	28	67	publicly	publicly	ADV
ftr-369	28	68	supported	support	VERB
ftr-369	28	69	organizations;9	organizations;9	NOUN
ftr-369	29	1	and	and	CCONJ
ftr-369	29	2	(	(	PUNCT
ftr-369	29	3	3	3	X
ftr-369	29	4	)	)	PUNCT
ftr-369	29	5	not	not	PART
ftr-369	29	6	be	be	AUX
ftr-369	29	7	controlled	control	VERB
ftr-369	29	8	directly	directly	ADV
ftr-369	29	9	or	or	CCONJ
ftr-369	29	10	indirectly	indirectly	ADV
ftr-369	29	11	by	by	ADP
ftr-369	29	12	one	one	NUM
ftr-369	29	13	or	or	CCONJ
ftr-369	29	14	more	more	ADJ
ftr-369	29	15	disqualified	disqualify	VERB
ftr-369	29	16	persons	person	NOUN
ftr-369	29	17	(	(	PUNCT
ftr-369	29	18	as	as	SCONJ
ftr-369	29	19	defined	define	VERB
ftr-369	29	20	in	in	ADP
ftr-369	29	21	4946	4946	NUM
ftr-369	29	22	)	)	PUNCT
ftr-369	29	23	other	other	ADJ
ftr-369	29	24	than	than	ADP
ftr-369	29	25	foundation	foundation	NOUN
ftr-369	29	26	managers	manager	NOUN
ftr-369	29	27	and	and	CCONJ
ftr-369	29	28	one	one	NUM
ftr-369	29	29	or	or	CCONJ
ftr-369	29	30	more	more	ADV
ftr-369	29	31	publicly	publicly	ADV
ftr-369	29	32	supported	support	VERB
ftr-369	29	33	organizations.10	organizations.10	NOUN
ftr-369	29	34	by	by	ADP
ftr-369	29	35	qualifying	qualify	VERB
ftr-369	29	36	as	as	ADP
ftr-369	29	37	a	a	DET
ftr-369	29	38	supporting	support	VERB
ftr-369	29	39	organization	organization	NOUN
ftr-369	29	40	under	under	ADP
ftr-369	29	41	509(a)(3	509(a)(3	NUM
ftr-369	29	42	)	)	PUNCT
ftr-369	29	43	,	,	PUNCT
ftr-369	29	44	a	a	DET
ftr-369	29	45	nonexempt	nonexempt	ADJ
ftr-369	29	46	charitable	charitable	ADJ
ftr-369	29	47	organization	organization	NOUN
ftr-369	29	48	can	can	AUX
ftr-369	29	49	avoid	avoid	VERB
ftr-369	29	50	being	be	AUX
ftr-369	29	51	classified	classify	VERB
ftr-369	29	52	as	as	ADP
ftr-369	29	53	a	a	DET
ftr-369	29	54	“	"	PUNCT
ftr-369	29	55	private	private	ADJ
ftr-369	29	56	foundation	foundation	NOUN
ftr-369	29	57	,	,	PUNCT
ftr-369	29	58	”	"	PUNCT
ftr-369	29	59	which	which	PRON
ftr-369	29	60	is	be	AUX
ftr-369	29	61	subject	subject	ADJ
ftr-369	29	62	to	to	ADP
ftr-369	29	63	much	much	ADJ
ftr-369	29	64	stricter	strict	ADJ
ftr-369	29	65	regulation	regulation	NOUN
ftr-369	29	66	.	.	PUNCT
ftr-369	30	1	supporting	support	VERB
ftr-369	30	2	organizations	organization	NOUN
ftr-369	30	3	are	be	AUX
ftr-369	30	4	public	public	ADJ
ftr-369	30	5	charities	charity	NOUN
ftr-369	30	6	that	that	PRON
ftr-369	30	7	fulfill	fulfill	VERB
ftr-369	30	8	their	their	PRON
ftr-369	30	9	exempt	exempt	ADJ
ftr-369	30	10	purposes	purpose	NOUN
ftr-369	30	11	by	by	ADP
ftr-369	30	12	supporting	support	VERB
ftr-369	30	13	one	one	NUM
ftr-369	30	14	or	or	CCONJ
ftr-369	30	15	more	more	ADJ
ftr-369	30	16	other	other	ADJ
ftr-369	30	17	exempt	exempt	ADJ
ftr-369	30	18	organizations	organization	NOUN
ftr-369	30	19	.	.	PUNCT
ftr-369	31	1	the	the	DET
ftr-369	31	2	primary	primary	ADJ
ftr-369	31	3	feature	feature	NOUN
ftr-369	31	4	of	of	ADP
ftr-369	31	5	a	a	DET
ftr-369	31	6	supporting	support	VERB
ftr-369	31	7	3	3	NUM
ftr-369	31	8	.	.	PUNCT
ftr-369	32	1	i	i	PRON
ftr-369	32	2	d.	d.	PROPN
ftr-369	32	3	4	4	NUM
ftr-369	32	4	.	.	PUNCT
ftr-369	32	5	supporting	support	VERB
ftr-369	32	6	organizations	organization	NOUN
ftr-369	32	7	that	that	PRON
ftr-369	32	8	meet	meet	VERB
ftr-369	32	9	the	the	DET
ftr-369	32	10	requirements	requirement	NOUN
ftr-369	32	11	of	of	ADP
ftr-369	32	12	501(c)(3	501(c)(3	NOUN
ftr-369	32	13	)	)	PUNCT
ftr-369	32	14	are	be	AUX
ftr-369	32	15	classified	classify	VERB
ftr-369	32	16	as	as	ADP
ftr-369	32	17	public	public	ADJ
ftr-369	32	18	charities	charity	NOUN
ftr-369	32	19	.	.	PUNCT
ftr-369	33	1	see	see	VERB
ftr-369	33	2	irc	irc	PROPN
ftr-369	33	3	§	§	PROPN
ftr-369	33	4	509(a)(3	509(a)(3	NUM
ftr-369	33	5	)	)	PUNCT
ftr-369	33	6	.	.	PUNCT
ftr-369	34	1	5	5	X
ftr-369	34	2	.	.	X
ftr-369	34	3	see	see	VERB
ftr-369	34	4	generally	generally	ADV
ftr-369	34	5	irs	irs	PROPN
ftr-369	34	6	notice	notice	VERB
ftr-369	34	7	2007	2007	NUM
ftr-369	34	8	-	-	SYM
ftr-369	34	9	21	21	NUM
ftr-369	34	10	.	.	PUNCT
ftr-369	35	1	6	6	NUM
ftr-369	35	2	.	.	X
ftr-369	35	3	irc	irc	PROPN
ftr-369	35	4	§	§	PROPN
ftr-369	35	5	501(c)(3	501(c)(3	NUM
ftr-369	35	6	)	)	PUNCT
ftr-369	35	7	;	;	PUNCT
ftr-369	36	1	treas	treas	PROPN
ftr-369	36	2	.	.	PUNCT
ftr-369	37	1	reg	reg	PROPN
ftr-369	37	2	.	.	PUNCT
ftr-369	38	1	§	§	PROPN
ftr-369	38	2	1.501(c)(3)-1(d)(2)(ii	1.501(c)(3)-1(d)(2)(ii	NUM
ftr-369	38	3	)	)	PUNCT
ftr-369	38	4	.	.	PUNCT
ftr-369	39	1	7	7	X
ftr-369	39	2	.	.	X
ftr-369	39	3	treas	treas	PROPN
ftr-369	39	4	.	.	PUNCT
ftr-369	40	1	reg	reg	PROPN
ftr-369	40	2	.	.	PUNCT
ftr-369	41	1	§	§	PROPN
ftr-369	41	2	1.501(c)(3)-1(d)(1)(ii	1.501(c)(3)-1(d)(1)(ii	NUM
ftr-369	41	3	)	)	PUNCT
ftr-369	41	4	.	.	PUNCT
ftr-369	42	1	8	8	X
ftr-369	42	2	.	.	X
ftr-369	42	3	irc	irc	PROPN
ftr-369	42	4	§	§	PROPN
ftr-369	42	5	509(a)(3)(a	509(a)(3)(a	PROPN
ftr-369	42	6	)	)	PUNCT
ftr-369	42	7	.	.	PUNCT
ftr-369	43	1	9	9	X
ftr-369	43	2	.	.	X
ftr-369	43	3	irc	irc	PROPN
ftr-369	43	4	§	§	PROPN
ftr-369	43	5	509(a)(3)(b	509(a)(3)(b	PROPN
ftr-369	43	6	)	)	PUNCT
ftr-369	43	7	.	.	PUNCT
ftr-369	44	1	10	10	NUM
ftr-369	44	2	.	.	PUNCT
ftr-369	44	3	irc	irc	PROPN
ftr-369	44	4	§	§	PROPN
ftr-369	44	5	509(a)(3)(c	509(a)(3)(c	PROPN
ftr-369	44	6	)	)	PUNCT
ftr-369	44	7	.	.	PUNCT
ftr-369	45	1	2009	2009	NUM
ftr-369	45	2	]	]	PUNCT
ftr-369	45	3	the	the	DET
ftr-369	45	4	pension	pension	NOUN
ftr-369	45	5	protection	protection	PROPN
ftr-369	45	6	act	act	NOUN
ftr-369	45	7	of	of	ADP
ftr-369	45	8	2006	2006	NUM
ftr-369	45	9	225	225	NUM
ftr-369	45	10	organization	organization	NOUN
ftr-369	45	11	is	be	AUX
ftr-369	45	12	its	its	PRON
ftr-369	45	13	very	very	ADV
ftr-369	45	14	close	close	ADJ
ftr-369	45	15	bonds	bond	NOUN
ftr-369	45	16	to	to	ADP
ftr-369	45	17	the	the	DET
ftr-369	45	18	organization(s	organization(s	NOUN
ftr-369	45	19	)	)	PUNCT
ftr-369	45	20	it	it	PRON
ftr-369	45	21	supports	support	VERB
ftr-369	45	22	.	.	PUNCT
ftr-369	46	1	the	the	DET
ftr-369	46	2	code	code	NOUN
ftr-369	46	3	recognizes	recognize	VERB
ftr-369	46	4	three	three	NUM
ftr-369	46	5	different	different	ADJ
ftr-369	46	6	types	type	NOUN
ftr-369	46	7	of	of	ADP
ftr-369	46	8	supporting	support	VERB
ftr-369	46	9	organizations.11	organizations.11	ADJ
ftr-369	46	10	11	11	NUM
ftr-369	46	11	.	.	PUNCT
ftr-369	47	1	the	the	DET
ftr-369	47	2	code	code	NOUN
ftr-369	47	3	provides	provide	VERB
ftr-369	47	4	that	that	SCONJ
ftr-369	47	5	certain	certain	ADJ
ftr-369	47	6	supporting	support	VERB
ftr-369	47	7	organizations	organization	NOUN
ftr-369	47	8	(	(	PUNCT
ftr-369	47	9	generally	generally	ADV
ftr-369	47	10	,	,	PUNCT
ftr-369	47	11	organizations	organization	NOUN
ftr-369	47	12	that	that	PRON
ftr-369	47	13	support	support	VERB
ftr-369	47	14	another	another	DET
ftr-369	47	15	501(c)(3	501(c)(3	NOUN
ftr-369	47	16	)	)	PUNCT
ftr-369	47	17	organization	organization	NOUN
ftr-369	47	18	that	that	PRON
ftr-369	47	19	is	be	AUX
ftr-369	47	20	not	not	PART
ftr-369	47	21	a	a	DET
ftr-369	47	22	private	private	ADJ
ftr-369	47	23	foundation	foundation	NOUN
ftr-369	47	24	)	)	PUNCT
ftr-369	47	25	are	be	AUX
ftr-369	47	26	classified	classify	VERB
ftr-369	47	27	as	as	ADP
ftr-369	47	28	public	public	ADJ
ftr-369	47	29	charities	charity	NOUN
ftr-369	47	30	rather	rather	ADV
ftr-369	47	31	than	than	ADP
ftr-369	47	32	private	private	ADJ
ftr-369	47	33	foundations	foundation	NOUN
ftr-369	47	34	.	.	PUNCT
ftr-369	48	1	irc	irc	PROPN
ftr-369	48	2	§	§	PROPN
ftr-369	48	3	509(a)(3	509(a)(3	NUM
ftr-369	48	4	)	)	PUNCT
ftr-369	48	5	.	.	PUNCT
ftr-369	49	1	to	to	PART
ftr-369	49	2	qualify	qualify	VERB
ftr-369	49	3	as	as	ADP
ftr-369	49	4	a	a	DET
ftr-369	49	5	supporting	support	VERB
ftr-369	49	6	organization	organization	NOUN
ftr-369	49	7	,	,	PUNCT
ftr-369	49	8	the	the	DET
ftr-369	49	9	organization	organization	NOUN
ftr-369	49	10	must	must	AUX
ftr-369	49	11	meet	meet	VERB
ftr-369	49	12	all	all	PRON
ftr-369	49	13	of	of	ADP
ftr-369	49	14	the	the	DET
ftr-369	49	15	following	follow	VERB
ftr-369	49	16	tests	test	NOUN
ftr-369	49	17	:	:	PUNCT
ftr-369	49	18	(	(	PUNCT
ftr-369	49	19	1	1	X
ftr-369	49	20	)	)	PUNCT
ftr-369	49	21	it	it	PRON
ftr-369	49	22	must	must	AUX
ftr-369	49	23	be	be	AUX
ftr-369	49	24	organized	organize	VERB
ftr-369	49	25	and	and	CCONJ
ftr-369	49	26	at	at	ADP
ftr-369	49	27	all	all	DET
ftr-369	49	28	times	time	NOUN
ftr-369	49	29	operated	operate	VERB
ftr-369	49	30	exclusively	exclusively	ADV
ftr-369	49	31	for	for	ADP
ftr-369	49	32	the	the	DET
ftr-369	49	33	benefit	benefit	NOUN
ftr-369	49	34	of	of	ADP
ftr-369	49	35	,	,	PUNCT
ftr-369	49	36	or	or	CCONJ
ftr-369	49	37	to	to	PART
ftr-369	49	38	perform	perform	VERB
ftr-369	49	39	the	the	DET
ftr-369	49	40	functions	function	NOUN
ftr-369	49	41	of	of	ADP
ftr-369	49	42	,	,	PUNCT
ftr-369	49	43	or	or	CCONJ
ftr-369	49	44	to	to	PART
ftr-369	49	45	carry	carry	VERB
ftr-369	49	46	on	on	ADP
ftr-369	49	47	the	the	DET
ftr-369	49	48	purposes	purpose	NOUN
ftr-369	49	49	of	of	ADP
ftr-369	49	50	,	,	PUNCT
ftr-369	49	51	one	one	NUM
ftr-369	49	52	or	or	CCONJ
ftr-369	49	53	more	more	ADJ
ftr-369	49	54	“	"	PUNCT
ftr-369	49	55	publicly	publicly	ADV
ftr-369	49	56	supported	support	VERB
ftr-369	49	57	organizations	organization	NOUN
ftr-369	49	58	”	"	PUNCT
ftr-369	49	59	(	(	PUNCT
ftr-369	49	60	as	as	SCONJ
ftr-369	49	61	described	describe	VERB
ftr-369	49	62	in	in	ADP
ftr-369	49	63	irc	irc	PROPN
ftr-369	49	64	§	§	PROPN
ftr-369	49	65	509(a)(1	509(a)(1	NUM
ftr-369	49	66	)	)	PUNCT
ftr-369	49	67	or	or	CCONJ
ftr-369	49	68	(	(	PUNCT
ftr-369	49	69	2	2	NUM
ftr-369	49	70	)	)	PUNCT
ftr-369	49	71	)	)	PUNCT
ftr-369	50	1	(	(	PUNCT
ftr-369	50	2	the	the	DET
ftr-369	50	3	“	"	PUNCT
ftr-369	50	4	organizational	organizational	ADJ
ftr-369	50	5	and	and	CCONJ
ftr-369	50	6	operational	operational	ADJ
ftr-369	50	7	tests	test	NOUN
ftr-369	50	8	”	"	PUNCT
ftr-369	50	9	)	)	PUNCT
ftr-369	50	10	.	.	PUNCT
ftr-369	51	1	irc	irc	PROPN
ftr-369	51	2	§	§	PROPN
ftr-369	51	3	509(a)(3)(a	509(a)(3)(a	PROPN
ftr-369	51	4	)	)	PUNCT
ftr-369	51	5	;	;	PUNCT
ftr-369	51	6	(	(	PUNCT
ftr-369	51	7	2	2	X
ftr-369	51	8	)	)	PUNCT
ftr-369	51	9	it	it	PRON
ftr-369	51	10	must	must	AUX
ftr-369	51	11	be	be	AUX
ftr-369	51	12	operated	operate	VERB
ftr-369	51	13	,	,	PUNCT
ftr-369	51	14	supervised	supervised	ADJ
ftr-369	51	15	,	,	PUNCT
ftr-369	51	16	or	or	CCONJ
ftr-369	51	17	controlled	control	VERB
ftr-369	51	18	by	by	ADP
ftr-369	51	19	,	,	PUNCT
ftr-369	51	20	or	or	CCONJ
ftr-369	51	21	in	in	ADP
ftr-369	51	22	connection	connection	NOUN
ftr-369	51	23	with	with	ADP
ftr-369	51	24	,	,	PUNCT
ftr-369	51	25	one	one	NUM
ftr-369	51	26	or	or	CCONJ
ftr-369	51	27	more	more	ADV
ftr-369	51	28	publicly	publicly	ADV
ftr-369	51	29	supported	support	VERB
ftr-369	51	30	organizations	organization	NOUN
ftr-369	51	31	(	(	PUNCT
ftr-369	51	32	the	the	DET
ftr-369	51	33	“	"	PUNCT
ftr-369	51	34	relationship	relationship	NOUN
ftr-369	51	35	test	test	NOUN
ftr-369	51	36	”	"	PUNCT
ftr-369	51	37	)	)	PUNCT
ftr-369	51	38	.	.	PUNCT
ftr-369	52	1	irc	irc	PROPN
ftr-369	52	2	§	§	PROPN
ftr-369	52	3	509(a)(3)(b	509(a)(3)(b	PROPN
ftr-369	52	4	)	)	PUNCT
ftr-369	52	5	;	;	PUNCT
ftr-369	52	6	and	and	CCONJ
ftr-369	52	7	(	(	PUNCT
ftr-369	52	8	3	3	X
ftr-369	52	9	)	)	PUNCT
ftr-369	52	10	it	it	PRON
ftr-369	52	11	must	must	AUX
ftr-369	52	12	not	not	PART
ftr-369	52	13	be	be	AUX
ftr-369	52	14	controlled	control	VERB
ftr-369	52	15	directly	directly	ADV
ftr-369	52	16	or	or	CCONJ
ftr-369	52	17	indirectly	indirectly	ADV
ftr-369	52	18	by	by	ADP
ftr-369	52	19	one	one	NUM
ftr-369	52	20	or	or	CCONJ
ftr-369	52	21	more	more	ADV
ftr-369	52	22	disqualified	disqualify	VERB
ftr-369	52	23	persons	person	NOUN
ftr-369	52	24	other	other	ADJ
ftr-369	52	25	than	than	ADP
ftr-369	52	26	foundation	foundation	NOUN
ftr-369	52	27	managers	manager	NOUN
ftr-369	52	28	and	and	CCONJ
ftr-369	52	29	other	other	ADJ
ftr-369	52	30	than	than	ADP
ftr-369	52	31	one	one	NUM
ftr-369	52	32	or	or	CCONJ
ftr-369	52	33	more	more	ADV
ftr-369	52	34	publicly	publicly	ADV
ftr-369	52	35	supported	support	VERB
ftr-369	52	36	organizations	organization	NOUN
ftr-369	52	37	(	(	PUNCT
ftr-369	52	38	the	the	DET
ftr-369	52	39	“	"	PUNCT
ftr-369	52	40	lack	lack	NOUN
ftr-369	52	41	of	of	ADP
ftr-369	52	42	outside	outside	ADJ
ftr-369	52	43	control	control	NOUN
ftr-369	52	44	test	test	NOUN
ftr-369	52	45	”	"	PUNCT
ftr-369	52	46	)	)	PUNCT
ftr-369	52	47	.	.	PUNCT
ftr-369	53	1	irc	irc	PROPN
ftr-369	53	2	§	§	PROPN
ftr-369	53	3	509(a)(3)(c	509(a)(3)(c	PROPN
ftr-369	53	4	)	)	PUNCT
ftr-369	53	5	.	.	PUNCT
ftr-369	54	1	the	the	DET
ftr-369	54	2	joint	joint	ADJ
ftr-369	54	3	committee	committee	NOUN
ftr-369	54	4	on	on	ADP
ftr-369	54	5	taxation	taxation	NOUN
ftr-369	54	6	,	,	PUNCT
ftr-369	54	7	technical	technical	ADJ
ftr-369	54	8	explanation	explanation	NOUN
ftr-369	54	9	of	of	ADP
ftr-369	54	10	h.r	h.r	PROPN
ftr-369	54	11	.	.	PROPN
ftr-369	54	12	4	4	NUM
ftr-369	54	13	(	(	PUNCT
ftr-369	54	14	aug	aug	PROPN
ftr-369	54	15	.	.	PROPN
ftr-369	54	16	3	3	NUM
ftr-369	54	17	,	,	PUNCT
ftr-369	54	18	2006	2006	NUM
ftr-369	54	19	)	)	PUNCT
ftr-369	54	20	explained	explain	VERB
ftr-369	54	21	:	:	PUNCT
ftr-369	54	22	to	to	PART
ftr-369	54	23	satisfy	satisfy	VERB
ftr-369	54	24	the	the	DET
ftr-369	54	25	relationship	relationship	NOUN
ftr-369	54	26	test	test	NOUN
ftr-369	54	27	,	,	PUNCT
ftr-369	54	28	a	a	DET
ftr-369	54	29	supporting	support	VERB
ftr-369	54	30	organization	organization	NOUN
ftr-369	54	31	must	must	AUX
ftr-369	54	32	hold	hold	VERB
ftr-369	54	33	one	one	NUM
ftr-369	54	34	of	of	ADP
ftr-369	54	35	three	three	NUM
ftr-369	54	36	statutorily	statutorily	ADV
ftr-369	54	37	described	describe	VERB
ftr-369	54	38	close	close	ADJ
ftr-369	54	39	relationships	relationship	NOUN
ftr-369	54	40	with	with	ADP
ftr-369	54	41	the	the	DET
ftr-369	54	42	supported	support	VERB
ftr-369	54	43	organization	organization	NOUN
ftr-369	54	44	.	.	PUNCT
ftr-369	55	1	the	the	DET
ftr-369	55	2	organization	organization	NOUN
ftr-369	55	3	must	must	AUX
ftr-369	55	4	be	be	AUX
ftr-369	55	5	:	:	PUNCT
ftr-369	55	6	(	(	PUNCT
ftr-369	55	7	1	1	X
ftr-369	55	8	)	)	PUNCT
ftr-369	55	9	operated	operate	VERB
ftr-369	55	10	,	,	PUNCT
ftr-369	55	11	supervised	supervised	ADJ
ftr-369	55	12	,	,	PUNCT
ftr-369	55	13	or	or	CCONJ
ftr-369	55	14	controlled	control	VERB
ftr-369	55	15	by	by	ADP
ftr-369	55	16	a	a	DET
ftr-369	55	17	publicly	publicly	ADV
ftr-369	55	18	supported	support	VERB
ftr-369	55	19	organization	organization	NOUN
ftr-369	55	20	(	(	PUNCT
ftr-369	55	21	commonly	commonly	ADV
ftr-369	55	22	referred	refer	VERB
ftr-369	55	23	to	to	ADP
ftr-369	55	24	as	as	ADP
ftr-369	55	25	a	a	DET
ftr-369	55	26	“	"	PUNCT
ftr-369	55	27	type	type	NOUN
ftr-369	55	28	i	i	PRON
ftr-369	55	29	”	"	PUNCT
ftr-369	55	30	supporting	support	VERB
ftr-369	55	31	organization	organization	NOUN
ftr-369	55	32	)	)	PUNCT
ftr-369	55	33	;	;	PUNCT
ftr-369	55	34	(	(	PUNCT
ftr-369	55	35	2	2	X
ftr-369	55	36	)	)	PUNCT
ftr-369	55	37	supervised	supervised	ADJ
ftr-369	55	38	or	or	CCONJ
ftr-369	55	39	controlled	control	VERB
ftr-369	55	40	in	in	ADP
ftr-369	55	41	connection	connection	NOUN
ftr-369	55	42	with	with	ADP
ftr-369	55	43	a	a	DET
ftr-369	55	44	publicly	publicly	ADV
ftr-369	55	45	supported	support	VERB
ftr-369	55	46	organization	organization	NOUN
ftr-369	55	47	(	(	PUNCT
ftr-369	55	48	“	"	PUNCT
ftr-369	55	49	type	type	NOUN
ftr-369	55	50	ii	ii	NOUN
ftr-369	55	51	”	"	PUNCT
ftr-369	55	52	supporting	support	VERB
ftr-369	55	53	organizations	organization	NOUN
ftr-369	55	54	)	)	PUNCT
ftr-369	55	55	;	;	PUNCT
ftr-369	55	56	or	or	CCONJ
ftr-369	55	57	(	(	PUNCT
ftr-369	55	58	3	3	X
ftr-369	55	59	)	)	PUNCT
ftr-369	55	60	operated	operate	VERB
ftr-369	55	61	in	in	ADP
ftr-369	55	62	connection	connection	NOUN
ftr-369	55	63	with	with	ADP
ftr-369	55	64	a	a	DET
ftr-369	55	65	publicly	publicly	ADV
ftr-369	55	66	supported	support	VERB
ftr-369	55	67	organization	organization	NOUN
ftr-369	55	68	(	(	PUNCT
ftr-369	55	69	“	"	PUNCT
ftr-369	55	70	type	type	NOUN
ftr-369	55	71	iii	iii	NOUN
ftr-369	55	72	”	"	PUNCT
ftr-369	55	73	supporting	support	VERB
ftr-369	55	74	organizations	organization	NOUN
ftr-369	55	75	)	)	PUNCT
ftr-369	55	76	.	.	PUNCT
ftr-369	56	1	see	see	VERB
ftr-369	56	2	treas	treas	PROPN
ftr-369	56	3	.	.	PUNCT
ftr-369	57	1	reg	reg	PROPN
ftr-369	57	2	.	.	PUNCT
ftr-369	58	1	§	§	PROPN
ftr-369	58	2	1.509(a)-4(f)(2	1.509(a)-4(f)(2	NUM
ftr-369	58	3	)	)	PUNCT
ftr-369	58	4	.	.	PUNCT
ftr-369	59	1	in	in	ADP
ftr-369	59	2	the	the	DET
ftr-369	59	3	case	case	NOUN
ftr-369	59	4	of	of	ADP
ftr-369	59	5	a	a	DET
ftr-369	59	6	“	"	PUNCT
ftr-369	59	7	type	type	NOUN
ftr-369	59	8	i	i	PRON
ftr-369	59	9	”	"	PUNCT
ftr-369	59	10	supporting	support	VERB
ftr-369	59	11	organization	organization	NOUN
ftr-369	59	12	,	,	PUNCT
ftr-369	59	13	one	one	NUM
ftr-369	59	14	or	or	CCONJ
ftr-369	59	15	more	more	ADV
ftr-369	59	16	supported	support	VERB
ftr-369	59	17	organizations	organization	NOUN
ftr-369	59	18	must	must	AUX
ftr-369	59	19	exercise	exercise	VERB
ftr-369	59	20	a	a	DET
ftr-369	59	21	substantial	substantial	ADJ
ftr-369	59	22	degree	degree	NOUN
ftr-369	59	23	of	of	ADP
ftr-369	59	24	direction	direction	NOUN
ftr-369	59	25	over	over	ADP
ftr-369	59	26	the	the	DET
ftr-369	59	27	policies	policy	NOUN
ftr-369	59	28	,	,	PUNCT
ftr-369	59	29	programs	program	NOUN
ftr-369	59	30	,	,	PUNCT
ftr-369	59	31	and	and	CCONJ
ftr-369	59	32	activities	activity	NOUN
ftr-369	59	33	of	of	ADP
ftr-369	59	34	the	the	DET
ftr-369	59	35	supporting	support	VERB
ftr-369	59	36	organization	organization	NOUN
ftr-369	59	37	.	.	PUNCT
ftr-369	60	1	treas	treas	PROPN
ftr-369	60	2	.	.	PUNCT
ftr-369	61	1	reg	reg	PROPN
ftr-369	61	2	.	.	PUNCT
ftr-369	62	1	§	§	PROPN
ftr-369	62	2	1.509(a)-4(g)(1)(i	1.509(a)-4(g)(1)(i	NUM
ftr-369	62	3	)	)	PUNCT
ftr-369	62	4	.	.	PUNCT
ftr-369	63	1	the	the	DET
ftr-369	63	2	relationship	relationship	NOUN
ftr-369	63	3	between	between	ADP
ftr-369	63	4	the	the	DET
ftr-369	63	5	type	type	NOUN
ftr-369	63	6	i	i	PRON
ftr-369	63	7	supporting	support	VERB
ftr-369	63	8	organization	organization	NOUN
ftr-369	63	9	and	and	CCONJ
ftr-369	63	10	the	the	DET
ftr-369	63	11	supported	support	VERB
ftr-369	63	12	organization	organization	NOUN
ftr-369	63	13	is	be	AUX
ftr-369	63	14	comparable	comparable	ADJ
ftr-369	63	15	to	to	ADP
ftr-369	63	16	that	that	PRON
ftr-369	63	17	of	of	ADP
ftr-369	63	18	a	a	DET
ftr-369	63	19	parent	parent	NOUN
ftr-369	63	20	and	and	CCONJ
ftr-369	63	21	subsidiary	subsidiary	NOUN
ftr-369	63	22	.	.	PUNCT
ftr-369	64	1	this	this	DET
ftr-369	64	2	type	type	NOUN
ftr-369	64	3	of	of	ADP
ftr-369	64	4	relationship	relationship	NOUN
ftr-369	64	5	may	may	AUX
ftr-369	64	6	be	be	AUX
ftr-369	64	7	established	establish	VERB
ftr-369	64	8	by	by	ADP
ftr-369	64	9	the	the	DET
ftr-369	64	10	fact	fact	NOUN
ftr-369	64	11	that	that	SCONJ
ftr-369	64	12	a	a	DET
ftr-369	64	13	majority	majority	NOUN
ftr-369	64	14	of	of	ADP
ftr-369	64	15	the	the	DET
ftr-369	64	16	directors	director	NOUN
ftr-369	64	17	,	,	PUNCT
ftr-369	64	18	officers	officer	NOUN
ftr-369	64	19	or	or	CCONJ
ftr-369	64	20	trustees	trustee	NOUN
ftr-369	64	21	of	of	ADP
ftr-369	64	22	the	the	DET
ftr-369	64	23	supporting	support	VERB
ftr-369	64	24	organization	organization	NOUN
ftr-369	64	25	are	be	AUX
ftr-369	64	26	appointed	appoint	VERB
ftr-369	64	27	or	or	CCONJ
ftr-369	64	28	elected	elect	VERB
ftr-369	64	29	by	by	ADP
ftr-369	64	30	the	the	DET
ftr-369	64	31	governing	govern	VERB
ftr-369	64	32	body	body	NOUN
ftr-369	64	33	,	,	PUNCT
ftr-369	64	34	officers	officer	NOUN
ftr-369	64	35	,	,	PUNCT
ftr-369	64	36	or	or	CCONJ
ftr-369	64	37	the	the	DET
ftr-369	64	38	membership	membership	NOUN
ftr-369	64	39	of	of	ADP
ftr-369	64	40	one	one	NUM
ftr-369	64	41	or	or	CCONJ
ftr-369	64	42	more	more	ADV
ftr-369	64	43	supported	support	VERB
ftr-369	64	44	organizations	organization	NOUN
ftr-369	64	45	.	.	PUNCT
ftr-369	65	1	i	i	PRON
ftr-369	65	2	d.	d.	PROPN
ftr-369	65	3	“	"	PUNCT
ftr-369	65	4	type	type	PROPN
ftr-369	65	5	ii	ii	NOUN
ftr-369	65	6	”	"	PUNCT
ftr-369	65	7	supporting	support	VERB
ftr-369	65	8	organizations	organization	NOUN
ftr-369	65	9	are	be	AUX
ftr-369	65	10	supervised	supervise	VERB
ftr-369	65	11	or	or	CCONJ
ftr-369	65	12	controlled	control	VERB
ftr-369	65	13	in	in	ADP
ftr-369	65	14	connection	connection	NOUN
ftr-369	65	15	with	with	ADP
ftr-369	65	16	one	one	NUM
ftr-369	65	17	or	or	CCONJ
ftr-369	65	18	more	more	ADV
ftr-369	65	19	publicly	publicly	ADV
ftr-369	65	20	supported	support	VERB
ftr-369	65	21	organizations	organization	NOUN
ftr-369	65	22	.	.	PUNCT
ftr-369	66	1	instead	instead	ADV
ftr-369	66	2	of	of	ADP
ftr-369	66	3	a	a	DET
ftr-369	66	4	parent	parent	NOUN
ftr-369	66	5	-	-	PUNCT
ftr-369	66	6	subsidiary	subsidiary	NOUN
ftr-369	66	7	relationship	relationship	NOUN
ftr-369	66	8	,	,	PUNCT
ftr-369	66	9	the	the	DET
ftr-369	66	10	relationship	relationship	NOUN
ftr-369	66	11	between	between	ADP
ftr-369	66	12	a	a	DET
ftr-369	66	13	type	type	NOUN
ftr-369	66	14	ii	ii	NOUN
ftr-369	66	15	supporting	support	VERB
ftr-369	66	16	organization	organization	NOUN
ftr-369	66	17	and	and	CCONJ
ftr-369	66	18	its	its	PRON
ftr-369	66	19	supported	support	VERB
ftr-369	66	20	organization	organization	NOUN
ftr-369	66	21	is	be	AUX
ftr-369	66	22	more	more	ADV
ftr-369	66	23	like	like	ADP
ftr-369	66	24	a	a	DET
ftr-369	66	25	brother	brother	NOUN
ftr-369	66	26	-	-	PUNCT
ftr-369	66	27	sister	sister	NOUN
ftr-369	66	28	relationship	relationship	NOUN
ftr-369	66	29	.	.	PUNCT
ftr-369	67	1	to	to	PART
ftr-369	67	2	satisfy	satisfy	VERB
ftr-369	67	3	the	the	DET
ftr-369	67	4	relationship	relationship	NOUN
ftr-369	67	5	requirement	requirement	NOUN
ftr-369	67	6	,	,	PUNCT
ftr-369	67	7	generally	generally	ADV
ftr-369	67	8	there	there	PRON
ftr-369	67	9	must	must	AUX
ftr-369	67	10	be	be	AUX
ftr-369	67	11	a	a	DET
ftr-369	67	12	226	226	NUM
ftr-369	67	13	florida	florida	PROPN
ftr-369	67	14	tax	tax	NOUN
ftr-369	67	15	review	review	NOUN
ftr-369	67	16	[	[	X
ftr-369	67	17	vol	vol	NOUN
ftr-369	67	18	.	.	PUNCT
ftr-369	68	1	9:4	9:4	NUM
ftr-369	68	2	common	common	ADJ
ftr-369	68	3	supervision	supervision	NOUN
ftr-369	68	4	or	or	CCONJ
ftr-369	68	5	control	control	NOUN
ftr-369	68	6	by	by	ADP
ftr-369	68	7	the	the	DET
ftr-369	68	8	persons	person	NOUN
ftr-369	68	9	supervising	supervise	VERB
ftr-369	68	10	or	or	CCONJ
ftr-369	68	11	controlling	control	VERB
ftr-369	68	12	both	both	CCONJ
ftr-369	68	13	the	the	DET
ftr-369	68	14	supporting	support	VERB
ftr-369	68	15	organization	organization	NOUN
ftr-369	68	16	and	and	CCONJ
ftr-369	68	17	the	the	DET
ftr-369	68	18	publicly	publicly	ADV
ftr-369	68	19	supported	support	VERB
ftr-369	68	20	organizations	organization	NOUN
ftr-369	68	21	.	.	PUNCT
ftr-369	69	1	treas	treas	PROPN
ftr-369	69	2	.	.	PUNCT
ftr-369	70	1	reg	reg	PROPN
ftr-369	70	2	.	.	PUNCT
ftr-369	71	1	§	§	PROPN
ftr-369	71	2	1.509(a)-4(h)(1	1.509(a)-4(h)(1	NUM
ftr-369	71	3	)	)	PUNCT
ftr-369	71	4	.	.	PUNCT
ftr-369	72	1	an	an	DET
ftr-369	72	2	organization	organization	NOUN
ftr-369	72	3	is	be	AUX
ftr-369	72	4	usually	usually	ADV
ftr-369	72	5	not	not	PART
ftr-369	72	6	considered	consider	VERB
ftr-369	72	7	to	to	PART
ftr-369	72	8	be	be	AUX
ftr-369	72	9	“	"	PUNCT
ftr-369	72	10	supervised	supervise	VERB
ftr-369	72	11	or	or	CCONJ
ftr-369	72	12	controlled	control	VERB
ftr-369	72	13	in	in	ADP
ftr-369	72	14	connection	connection	NOUN
ftr-369	72	15	with	with	ADP
ftr-369	72	16	”	"	PUNCT
ftr-369	72	17	a	a	DET
ftr-369	72	18	publicly	publicly	ADV
ftr-369	72	19	supported	support	VERB
ftr-369	72	20	organization	organization	NOUN
ftr-369	72	21	merely	merely	ADV
ftr-369	72	22	because	because	SCONJ
ftr-369	72	23	the	the	DET
ftr-369	72	24	supporting	support	VERB
ftr-369	72	25	organization	organization	NOUN
ftr-369	72	26	makes	make	VERB
ftr-369	72	27	payments	payment	NOUN
ftr-369	72	28	to	to	ADP
ftr-369	72	29	the	the	DET
ftr-369	72	30	publicly	publicly	ADV
ftr-369	72	31	supported	support	VERB
ftr-369	72	32	organization	organization	NOUN
ftr-369	72	33	,	,	PUNCT
ftr-369	72	34	even	even	ADV
ftr-369	72	35	if	if	SCONJ
ftr-369	72	36	the	the	DET
ftr-369	72	37	obligation	obligation	NOUN
ftr-369	72	38	to	to	PART
ftr-369	72	39	make	make	VERB
ftr-369	72	40	the	the	DET
ftr-369	72	41	payments	payment	NOUN
ftr-369	72	42	is	be	AUX
ftr-369	72	43	enforceable	enforceable	ADJ
ftr-369	72	44	under	under	ADP
ftr-369	72	45	state	state	NOUN
ftr-369	72	46	law	law	NOUN
ftr-369	72	47	.	.	PUNCT
ftr-369	73	1	treas	treas	PROPN
ftr-369	73	2	.	.	PUNCT
ftr-369	74	1	reg	reg	PROPN
ftr-369	74	2	.	.	PUNCT
ftr-369	75	1	§	§	PROPN
ftr-369	75	2	1.509(a)-4(h)(2	1.509(a)-4(h)(2	NUM
ftr-369	75	3	)	)	PUNCT
ftr-369	75	4	.	.	PUNCT
ftr-369	76	1	“	"	PUNCT
ftr-369	76	2	type	type	NOUN
ftr-369	76	3	iii	iii	NOUN
ftr-369	76	4	”	"	PUNCT
ftr-369	76	5	supporting	support	VERB
ftr-369	76	6	organizations	organization	NOUN
ftr-369	76	7	are	be	AUX
ftr-369	76	8	“	"	PUNCT
ftr-369	76	9	operated	operate	VERB
ftr-369	76	10	in	in	ADP
ftr-369	76	11	connection	connection	NOUN
ftr-369	76	12	with	with	ADP
ftr-369	76	13	”	"	PUNCT
ftr-369	76	14	one	one	NUM
ftr-369	76	15	or	or	CCONJ
ftr-369	76	16	more	more	ADV
ftr-369	76	17	publicly	publicly	ADV
ftr-369	76	18	supported	support	VERB
ftr-369	76	19	organizations	organization	NOUN
ftr-369	76	20	.	.	PUNCT
ftr-369	77	1	to	to	PART
ftr-369	77	2	satisfy	satisfy	VERB
ftr-369	77	3	the	the	DET
ftr-369	77	4	“	"	PUNCT
ftr-369	77	5	operate	operate	VERB
ftr-369	77	6	din	din	NOUN
ftr-369	77	7	connection	connection	NOUN
ftr-369	77	8	with	with	ADP
ftr-369	77	9	”	"	PUNCT
ftr-369	77	10	test	test	NOUN
ftr-369	77	11	,	,	PUNCT
ftr-369	77	12	treasury	treasury	PROPN
ftr-369	77	13	regulations	regulation	NOUN
ftr-369	77	14	require	require	VERB
ftr-369	77	15	that	that	SCONJ
ftr-369	77	16	the	the	DET
ftr-369	77	17	supporting	support	VERB
ftr-369	77	18	organization	organization	NOUN
ftr-369	77	19	be	be	AUX
ftr-369	77	20	responsive	responsive	ADJ
ftr-369	77	21	to	to	ADP
ftr-369	77	22	,	,	PUNCT
ftr-369	77	23	and	and	CCONJ
ftr-369	77	24	significantly	significantly	ADV
ftr-369	77	25	involved	involve	VERB
ftr-369	77	26	in	in	ADP
ftr-369	77	27	the	the	DET
ftr-369	77	28	operations	operation	NOUN
ftr-369	77	29	of	of	ADP
ftr-369	77	30	,	,	PUNCT
ftr-369	77	31	the	the	DET
ftr-369	77	32	publicly	publicly	ADV
ftr-369	77	33	supported	support	VERB
ftr-369	77	34	organization	organization	NOUN
ftr-369	77	35	.	.	PUNCT
ftr-369	78	1	this	this	DET
ftr-369	78	2	relationship	relationship	NOUN
ftr-369	78	3	is	be	AUX
ftr-369	78	4	considered	consider	VERB
ftr-369	78	5	to	to	PART
ftr-369	78	6	exist	exist	VERB
ftr-369	78	7	where	where	SCONJ
ftr-369	78	8	the	the	DET
ftr-369	78	9	supporting	support	VERB
ftr-369	78	10	organization	organization	NOUN
ftr-369	78	11	meets	meet	VERB
ftr-369	78	12	two	two	NUM
ftr-369	78	13	tests	test	NOUN
ftr-369	78	14	:	:	PUNCT
ftr-369	78	15	(	(	PUNCT
ftr-369	78	16	1	1	X
ftr-369	78	17	)	)	PUNCT
ftr-369	78	18	the	the	DET
ftr-369	78	19	“	"	PUNCT
ftr-369	78	20	responsiveness	responsiveness	NOUN
ftr-369	78	21	test	test	NOUN
ftr-369	78	22	,	,	PUNCT
ftr-369	78	23	”	"	PUNCT
ftr-369	78	24	and	and	CCONJ
ftr-369	78	25	(	(	PUNCT
ftr-369	78	26	2	2	X
ftr-369	78	27	)	)	PUNCT
ftr-369	78	28	the	the	DET
ftr-369	78	29	“	"	PUNCT
ftr-369	78	30	integral	integral	ADJ
ftr-369	78	31	part	part	NOUN
ftr-369	78	32	test	test	NOUN
ftr-369	78	33	.	.	PUNCT
ftr-369	78	34	”	"	PUNCT
ftr-369	79	1	treas	treas	PROPN
ftr-369	79	2	.	.	PUNCT
ftr-369	80	1	reg	reg	PROPN
ftr-369	80	2	.	.	PUNCT
ftr-369	81	1	§	§	PROPN
ftr-369	81	2	1.509(a)-4(i)(1	1.509(a)-4(i)(1	NUM
ftr-369	81	3	)	)	PUNCT
ftr-369	81	4	.	.	PUNCT
ftr-369	82	1	in	in	ADP
ftr-369	82	2	general	general	ADJ
ftr-369	82	3	,	,	PUNCT
ftr-369	82	4	the	the	DET
ftr-369	82	5	responsiveness	responsiveness	NOUN
ftr-369	82	6	teat	teat	NOUN
ftr-369	82	7	requires	require	VERB
ftr-369	82	8	type	type	NOUN
ftr-369	82	9	iii	iii	NUM
ftr-369	82	10	supporting	support	VERB
ftr-369	82	11	organizations	organization	NOUN
ftr-369	82	12	be	be	VERB
ftr-369	82	13	responsive	responsive	ADJ
ftr-369	82	14	to	to	ADP
ftr-369	82	15	the	the	DET
ftr-369	82	16	needs	need	NOUN
ftr-369	82	17	and	and	CCONJ
ftr-369	82	18	demands	demand	NOUN
ftr-369	82	19	or	or	CCONJ
ftr-369	82	20	the	the	DET
ftr-369	82	21	publicly	publicly	ADV
ftr-369	82	22	supported	support	VERB
ftr-369	82	23	organization	organization	NOUN
ftr-369	82	24	.	.	PUNCT
ftr-369	83	1	the	the	DET
ftr-369	83	2	integral	integral	ADJ
ftr-369	83	3	part	part	NOUN
ftr-369	83	4	test	test	NOUN
ftr-369	83	5	requires	require	VERB
ftr-369	83	6	a	a	DET
ftr-369	83	7	type	type	NOUN
ftr-369	83	8	iii	iii	NOUN
ftr-369	83	9	supporting	support	VERB
ftr-369	83	10	organization	organization	NOUN
ftr-369	83	11	to	to	PART
ftr-369	83	12	maintain	maintain	VERB
ftr-369	83	13	significant	significant	ADJ
ftr-369	83	14	involvement	involvement	NOUN
ftr-369	83	15	in	in	ADP
ftr-369	83	16	the	the	DET
ftr-369	83	17	operations	operation	NOUN
ftr-369	83	18	of	of	ADP
ftr-369	83	19	one	one	NUM
ftr-369	83	20	or	or	CCONJ
ftr-369	83	21	more	more	ADV
ftr-369	83	22	publicly	publicly	ADV
ftr-369	83	23	supported	support	VERB
ftr-369	83	24	organizations	organization	NOUN
ftr-369	83	25	,	,	PUNCT
ftr-369	83	26	and	and	CCONJ
ftr-369	83	27	that	that	SCONJ
ftr-369	83	28	the	the	DET
ftr-369	83	29	publicly	publicly	ADV
ftr-369	83	30	supported	support	VERB
ftr-369	83	31	organizations	organization	NOUN
ftr-369	83	32	also	also	ADV
ftr-369	83	33	dependent	dependent	ADJ
ftr-369	83	34	upon	upon	SCONJ
ftr-369	83	35	the	the	DET
ftr-369	83	36	supporting	support	VERB
ftr-369	83	37	organization	organization	NOUN
ftr-369	83	38	for	for	ADP
ftr-369	83	39	the	the	DET
ftr-369	83	40	type	type	NOUN
ftr-369	83	41	of	of	ADP
ftr-369	83	42	support	support	NOUN
ftr-369	83	43	that	that	PRON
ftr-369	83	44	it	it	PRON
ftr-369	83	45	provides	provide	VERB
ftr-369	83	46	.	.	PUNCT
ftr-369	84	1	the	the	DET
ftr-369	84	2	treasury	treasury	PROPN
ftr-369	84	3	regulations	regulation	NOUN
ftr-369	84	4	provide	provide	VERB
ftr-369	84	5	two	two	NUM
ftr-369	84	6	alternative	alternative	ADJ
ftr-369	84	7	methods	method	NOUN
ftr-369	84	8	for	for	ADP
ftr-369	84	9	satisfying	satisfy	VERB
ftr-369	84	10	the	the	DET
ftr-369	84	11	integral	integral	ADJ
ftr-369	84	12	part	part	NOUN
ftr-369	84	13	test	test	NOUN
ftr-369	84	14	:	:	PUNCT
ftr-369	84	15	(	(	PUNCT
ftr-369	84	16	1	1	X
ftr-369	84	17	)	)	PUNCT
ftr-369	84	18	establish	establish	VERB
ftr-369	84	19	that	that	SCONJ
ftr-369	84	20	the	the	DET
ftr-369	84	21	activities	activity	NOUN
ftr-369	84	22	engaged	engage	VERB
ftr-369	84	23	in	in	ADP
ftr-369	84	24	for	for	ADP
ftr-369	84	25	,	,	PUNCT
ftr-369	84	26	or	or	CCONJ
ftr-369	84	27	on	on	ADP
ftr-369	84	28	behalf	behalf	NOUN
ftr-369	84	29	of	of	ADP
ftr-369	84	30	,	,	PUNCT
ftr-369	84	31	the	the	DET
ftr-369	84	32	publicly	publicly	ADV
ftr-369	84	33	supported	support	VERB
ftr-369	84	34	organization	organization	NOUN
ftr-369	84	35	are	be	AUX
ftr-369	84	36	activities	activity	NOUN
ftr-369	84	37	to	to	PART
ftr-369	84	38	perform	perform	VERB
ftr-369	84	39	the	the	DET
ftr-369	84	40	functions	function	NOUN
ftr-369	84	41	of	of	ADP
ftr-369	84	42	,	,	PUNCT
ftr-369	84	43	or	or	CCONJ
ftr-369	84	44	carry	carry	VERB
ftr-369	84	45	out	out	ADP
ftr-369	84	46	the	the	DET
ftr-369	84	47	purposes	purpose	NOUN
ftr-369	84	48	of	of	ADP
ftr-369	84	49	,	,	PUNCT
ftr-369	84	50	the	the	DET
ftr-369	84	51	supported	support	VERB
ftr-369	84	52	organizations	organization	NOUN
ftr-369	84	53	;	;	PUNCT
ftr-369	84	54	and	and	CCONJ
ftr-369	84	55	establish	establish	VERB
ftr-369	84	56	that	that	SCONJ
ftr-369	84	57	these	these	DET
ftr-369	84	58	activities	activity	NOUN
ftr-369	84	59	,	,	PUNCT
ftr-369	84	60	but	but	CCONJ
ftr-369	84	61	for	for	ADP
ftr-369	84	62	the	the	DET
ftr-369	84	63	involvement	involvement	NOUN
ftr-369	84	64	of	of	ADP
ftr-369	84	65	the	the	DET
ftr-369	84	66	supporting	support	VERB
ftr-369	84	67	organization	organization	NOUN
ftr-369	84	68	,	,	PUNCT
ftr-369	84	69	normally	normally	ADV
ftr-369	84	70	would	would	AUX
ftr-369	84	71	be	be	AUX
ftr-369	84	72	engaged	engage	VERB
ftr-369	84	73	in	in	ADP
ftr-369	84	74	by	by	ADP
ftr-369	84	75	the	the	DET
ftr-369	84	76	publicly	publicly	ADV
ftr-369	84	77	supported	support	VERB
ftr-369	84	78	organizations	organization	NOUN
ftr-369	84	79	themselves	themselves	PRON
ftr-369	84	80	.	.	PUNCT
ftr-369	85	1	treas	treas	PROPN
ftr-369	85	2	.	.	PUNCT
ftr-369	86	1	reg	reg	PROPN
ftr-369	86	2	.	.	PUNCT
ftr-369	87	1	§	§	PROPN
ftr-369	87	2	1.509(a	1.509(a	PROPN
ftr-369	87	3	)	)	PUNCT
ftr-369	87	4	4(i)(3)(ii	4(i)(3)(ii	NUM
ftr-369	87	5	)	)	PUNCT
ftr-369	87	6	(	(	PUNCT
ftr-369	87	7	emphasis	emphasis	NOUN
ftr-369	87	8	added	add	VERB
ftr-369	87	9	)	)	PUNCT
ftr-369	87	10	.	.	PUNCT
ftr-369	88	1	organizations	organization	NOUN
ftr-369	88	2	that	that	PRON
ftr-369	88	3	satisfy	satisfy	VERB
ftr-369	88	4	this	this	PRON
ftr-369	88	5	“	"	PUNCT
ftr-369	88	6	but	but	CCONJ
ftr-369	88	7	for	for	ADP
ftr-369	88	8	”	"	PUNCT
ftr-369	88	9	test	test	NOUN
ftr-369	88	10	are	be	AUX
ftr-369	88	11	referred	refer	VERB
ftr-369	88	12	to	to	ADP
ftr-369	88	13	as	as	ADP
ftr-369	88	14	“	"	PUNCT
ftr-369	88	15	functionally	functionally	ADV
ftr-369	88	16	integrated	integrated	ADJ
ftr-369	88	17	”	"	PUNCT
ftr-369	88	18	type	type	NOUN
ftr-369	88	19	iii	iii	NOUN
ftr-369	88	20	supporting	support	VERB
ftr-369	88	21	organizations	organization	NOUN
ftr-369	88	22	.	.	PUNCT
ftr-369	89	1	(	(	PUNCT
ftr-369	89	2	2	2	X
ftr-369	89	3	)	)	PUNCT
ftr-369	89	4	establish	establish	VERB
ftr-369	89	5	that	that	SCONJ
ftr-369	89	6	the	the	DET
ftr-369	89	7	supporting	support	VERB
ftr-369	89	8	organization	organization	NOUN
ftr-369	89	9	pays	pay	VERB
ftr-369	89	10	substantially	substantially	ADV
ftr-369	89	11	all	all	PRON
ftr-369	89	12	of	of	ADP
ftr-369	89	13	its	its	PRON
ftr-369	89	14	income	income	NOUN
ftr-369	89	15	to	to	ADP
ftr-369	89	16	,	,	PUNCT
ftr-369	89	17	or	or	CCONJ
ftr-369	89	18	for	for	ADP
ftr-369	89	19	the	the	DET
ftr-369	89	20	use	use	NOUN
ftr-369	89	21	of	of	ADP
ftr-369	89	22	,	,	PUNCT
ftr-369	89	23	one	one	NUM
ftr-369	89	24	or	or	CCONJ
ftr-369	89	25	more	more	ADV
ftr-369	89	26	publicly	publicly	ADV
ftr-369	89	27	supported	support	VERB
ftr-369	89	28	organizations	organization	NOUN
ftr-369	89	29	;	;	PUNCT
ftr-369	89	30	establish	establish	VERB
ftr-369	89	31	that	that	SCONJ
ftr-369	89	32	the	the	DET
ftr-369	89	33	amount	amount	NOUN
ftr-369	89	34	of	of	ADP
ftr-369	89	35	support	support	NOUN
ftr-369	89	36	received	receive	VERB
ftr-369	89	37	by	by	ADP
ftr-369	89	38	one	one	NUM
ftr-369	89	39	or	or	CCONJ
ftr-369	89	40	more	more	ADJ
ftr-369	89	41	of	of	ADP
ftr-369	89	42	the	the	DET
ftr-369	89	43	publicly	publicly	ADV
ftr-369	89	44	supported	support	VERB
ftr-369	89	45	organizations	organization	NOUN
ftr-369	89	46	is	be	AUX
ftr-369	89	47	sufficient	sufficient	ADJ
ftr-369	89	48	to	to	PART
ftr-369	89	49	insure	insure	VERB
ftr-369	89	50	the	the	DET
ftr-369	89	51	attentiveness	attentiveness	NOUN
ftr-369	89	52	of	of	ADP
ftr-369	89	53	the	the	DET
ftr-369	89	54	organization(s	organization(s	NOUN
ftr-369	89	55	)	)	PUNCT
ftr-369	89	56	to	to	ADP
ftr-369	89	57	the	the	DET
ftr-369	89	58	operations	operation	NOUN
ftr-369	89	59	of	of	ADP
ftr-369	89	60	the	the	DET
ftr-369	89	61	supporting	support	VERB
ftr-369	89	62	organization	organization	NOUN
ftr-369	89	63	(	(	PUNCT
ftr-369	89	64	known	know	VERB
ftr-369	89	65	as	as	ADP
ftr-369	89	66	the	the	DET
ftr-369	89	67	“	"	PUNCT
ftr-369	89	68	attentiveness	attentiveness	NOUN
ftr-369	89	69	requirement	requirement	NOUN
ftr-369	89	70	”	"	PUNCT
ftr-369	89	71	)	)	PUNCT
ftr-369	89	72	;	;	PUNCT
ftr-369	89	73	and	and	CCONJ
ftr-369	89	74	establish	establish	VERB
ftr-369	89	75	that	that	SCONJ
ftr-369	89	76	a	a	DET
ftr-369	89	77	significant	significant	ADJ
ftr-369	89	78	amount	amount	NOUN
ftr-369	89	79	of	of	ADP
ftr-369	89	80	the	the	DET
ftr-369	89	81	total	total	ADJ
ftr-369	89	82	support	support	NOUN
ftr-369	89	83	of	of	ADP
ftr-369	89	84	the	the	DET
ftr-369	89	85	supporting	support	VERB
ftr-369	89	86	organization	organization	NOUN
ftr-369	89	87	goes	go	VERB
ftr-369	89	88	to	to	ADP
ftr-369	89	89	those	those	DET
ftr-369	89	90	publicly	publicly	ADV
ftr-369	89	91	supported	support	VERB
ftr-369	89	92	organizations	organization	NOUN
ftr-369	89	93	that	that	PRON
ftr-369	89	94	meet	meet	VERB
ftr-369	89	95	the	the	DET
ftr-369	89	96	attentiveness	attentiveness	NOUN
ftr-369	89	97	requirement	requirement	NOUN
ftr-369	89	98	.	.	PUNCT
ftr-369	90	1	treas	treas	PROPN
ftr-369	90	2	.	.	PUNCT
ftr-369	91	1	reg	reg	PROPN
ftr-369	91	2	.	.	PUNCT
ftr-369	92	1	§	§	PROPN
ftr-369	92	2	1.509(a)-4(i)(3)(iii	1.509(a)-4(i)(3)(iii	NUM
ftr-369	92	3	)	)	PUNCT
ftr-369	92	4	.	.	PUNCT
ftr-369	93	1	the	the	DET
ftr-369	93	2	irs	irs	PROPN
ftr-369	93	3	has	have	AUX
ftr-369	93	4	defined	define	VERB
ftr-369	93	5	the	the	DET
ftr-369	93	6	term	term	NOUN
ftr-369	93	7	“	"	PUNCT
ftr-369	93	8	substantially	substantially	ADV
ftr-369	93	9	all	all	PRON
ftr-369	93	10	”	"	PUNCT
ftr-369	93	11	of	of	ADP
ftr-369	93	12	a	a	DET
ftr-369	93	13	supporting	support	VERB
ftr-369	93	14	organization	organization	NOUN
ftr-369	93	15	’s	’s	PART
ftr-369	93	16	2009	2009	NUM
ftr-369	93	17	]	]	PUNCT
ftr-369	93	18	the	the	DET
ftr-369	93	19	pension	pension	NOUN
ftr-369	93	20	protection	protection	PROPN
ftr-369	93	21	act	act	NOUN
ftr-369	93	22	of	of	ADP
ftr-369	93	23	2006	2006	NUM
ftr-369	93	24	227	227	NUM
ftr-369	93	25	b.	b.	NOUN
ftr-369	93	26	sponsoring	sponsor	VERB
ftr-369	93	27	organizations	organization	NOUN
ftr-369	93	28	and	and	CCONJ
ftr-369	93	29	donor	donor	NOUN
ftr-369	93	30	-	-	PUNCT
ftr-369	93	31	advised	advise	VERB
ftr-369	93	32	funds	fund	NOUN
ftr-369	93	33	some	some	DET
ftr-369	93	34	charitable	charitable	ADJ
ftr-369	93	35	organizations	organization	NOUN
ftr-369	93	36	(	(	PUNCT
ftr-369	93	37	sponsoring	sponsor	VERB
ftr-369	93	38	organizations	organization	NOUN
ftr-369	93	39	/	/	SYM
ftr-369	93	40	sponsoring	sponsor	VERB
ftr-369	93	41	charities	charity	NOUN
ftr-369	93	42	)	)	PUNCT
ftr-369	93	43	establish	establish	VERB
ftr-369	93	44	one	one	NUM
ftr-369	93	45	or	or	CCONJ
ftr-369	93	46	more	more	ADJ
ftr-369	93	47	donor	donor	NOUN
ftr-369	93	48	-	-	PUNCT
ftr-369	93	49	advised	advise	VERB
ftr-369	93	50	funds	fund	NOUN
ftr-369	93	51	to	to	PART
ftr-369	93	52	which	which	PRON
ftr-369	93	53	donors	donor	NOUN
ftr-369	93	54	may	may	AUX
ftr-369	93	55	contribute	contribute	VERB
ftr-369	93	56	and	and	CCONJ
ftr-369	93	57	provide	provide	VERB
ftr-369	93	58	nonbinding	nonbinding	NOUN
ftr-369	93	59	advice	advice	NOUN
ftr-369	93	60	with	with	ADP
ftr-369	93	61	regard	regard	NOUN
ftr-369	93	62	to	to	ADP
ftr-369	93	63	distributions	distribution	NOUN
ftr-369	93	64	in	in	ADP
ftr-369	93	65	the	the	DET
ftr-369	93	66	funds	fund	NOUN
ftr-369	93	67	or	or	CCONJ
ftr-369	93	68	investment	investment	NOUN
ftr-369	93	69	decisions	decision	NOUN
ftr-369	93	70	of	of	ADP
ftr-369	93	71	the	the	DET
ftr-369	93	72	fund	fund	NOUN
ftr-369	93	73	.	.	PUNCT
ftr-369	94	1	these	these	DET
ftr-369	94	2	sponsoring	sponsor	VERB
ftr-369	94	3	organizations	organization	NOUN
ftr-369	94	4	,	,	PUNCT
ftr-369	94	5	however	however	ADV
ftr-369	94	6	,	,	PUNCT
ftr-369	94	7	must	must	AUX
ftr-369	94	8	have	have	VERB
ftr-369	94	9	both	both	CCONJ
ftr-369	94	10	control	control	NOUN
ftr-369	94	11	and	and	CCONJ
ftr-369	94	12	legal	legal	ADJ
ftr-369	94	13	ownership	ownership	NOUN
ftr-369	94	14	of	of	ADP
ftr-369	94	15	the	the	DET
ftr-369	94	16	assets	asset	NOUN
ftr-369	94	17	following	follow	VERB
ftr-369	94	18	the	the	DET
ftr-369	94	19	donor	donor	NOUN
ftr-369	94	20	’s	’s	PART
ftr-369	94	21	contribution	contribution	NOUN
ftr-369	94	22	for	for	ADP
ftr-369	94	23	that	that	DET
ftr-369	94	24	contribution	contribution	NOUN
ftr-369	94	25	to	to	PART
ftr-369	94	26	qualify	qualify	VERB
ftr-369	94	27	for	for	ADP
ftr-369	94	28	the	the	DET
ftr-369	94	29	charitable	charitable	ADJ
ftr-369	94	30	deduction.12	deduction.12	NOUN
ftr-369	94	31	similarly	similarly	ADV
ftr-369	94	32	,	,	PUNCT
ftr-369	94	33	if	if	SCONJ
ftr-369	94	34	the	the	DET
ftr-369	94	35	sponsoring	sponsor	VERB
ftr-369	94	36	organization	organization	NOUN
ftr-369	94	37	permits	permit	VERB
ftr-369	94	38	the	the	DET
ftr-369	94	39	donor	donor	NOUN
ftr-369	94	40	to	to	PART
ftr-369	94	41	have	have	VERB
ftr-369	94	42	too	too	ADV
ftr-369	94	43	much	much	ADJ
ftr-369	94	44	control	control	NOUN
ftr-369	94	45	over	over	ADP
ftr-369	94	46	the	the	DET
ftr-369	94	47	amounts	amount	NOUN
ftr-369	94	48	contributed	contribute	VERB
ftr-369	94	49	,	,	PUNCT
ftr-369	94	50	the	the	DET
ftr-369	94	51	donation	donation	NOUN
ftr-369	94	52	may	may	AUX
ftr-369	94	53	not	not	PART
ftr-369	94	54	qualify	qualify	VERB
ftr-369	94	55	for	for	SCONJ
ftr-369	94	56	the	the	DET
ftr-369	94	57	charitable	charitable	ADJ
ftr-369	94	58	deduction.13	deduction.13	NOUN
ftr-369	94	59	donors	donor	NOUN
ftr-369	94	60	often	often	ADV
ftr-369	94	61	contribute	contribute	VERB
ftr-369	94	62	to	to	ADP
ftr-369	94	63	donor	donor	NOUN
ftr-369	94	64	-	-	PUNCT
ftr-369	94	65	advised	advise	VERB
ftr-369	94	66	funds	fund	NOUN
ftr-369	94	67	because	because	SCONJ
ftr-369	94	68	they	they	PRON
ftr-369	94	69	can	can	AUX
ftr-369	94	70	give	give	VERB
ftr-369	94	71	a	a	DET
ftr-369	94	72	large	large	ADJ
ftr-369	94	73	contribution	contribution	NOUN
ftr-369	94	74	in	in	ADP
ftr-369	94	75	a	a	DET
ftr-369	94	76	single	single	ADJ
ftr-369	94	77	year	year	NOUN
ftr-369	94	78	,	,	PUNCT
ftr-369	94	79	receive	receive	VERB
ftr-369	94	80	a	a	DET
ftr-369	94	81	full	full	ADJ
ftr-369	94	82	charitable	charitable	ADJ
ftr-369	94	83	deduction	deduction	NOUN
ftr-369	94	84	at	at	ADP
ftr-369	94	85	that	that	DET
ftr-369	94	86	time	time	NOUN
ftr-369	94	87	,	,	PUNCT
ftr-369	94	88	and	and	CCONJ
ftr-369	94	89	not	not	PART
ftr-369	94	90	have	have	VERB
ftr-369	94	91	the	the	DET
ftr-369	94	92	contribution	contribution	NOUN
ftr-369	94	93	distributed	distribute	VERB
ftr-369	94	94	for	for	ADP
ftr-369	94	95	charitable	charitable	ADJ
ftr-369	94	96	purposes	purpose	NOUN
ftr-369	94	97	until	until	ADP
ftr-369	94	98	later	later	ADJ
ftr-369	94	99	years	year	NOUN
ftr-369	94	100	.	.	PUNCT
ftr-369	95	1	donor	donor	NOUN
ftr-369	95	2	-	-	PUNCT
ftr-369	95	3	advised	advise	VERB
ftr-369	95	4	funds	fund	NOUN
ftr-369	95	5	usually	usually	ADV
ftr-369	95	6	require	require	VERB
ftr-369	95	7	donations	donation	NOUN
ftr-369	95	8	of	of	ADP
ftr-369	95	9	at	at	ADV
ftr-369	95	10	least	least	ADV
ftr-369	95	11	$	$	SYM
ftr-369	95	12	100,000	100,000	NUM
ftr-369	95	13	,	,	PUNCT
ftr-369	95	14	but	but	CCONJ
ftr-369	95	15	some	some	PRON
ftr-369	95	16	accept	accept	VERB
ftr-369	95	17	smaller	small	ADJ
ftr-369	95	18	donations	donation	NOUN
ftr-369	95	19	.	.	PUNCT
ftr-369	96	1	in	in	ADP
ftr-369	96	2	addition	addition	NOUN
ftr-369	96	3	,	,	PUNCT
ftr-369	96	4	donors	donor	NOUN
ftr-369	96	5	often	often	ADV
ftr-369	96	6	have	have	VERB
ftr-369	96	7	their	their	PRON
ftr-369	96	8	name	name	NOUN
ftr-369	96	9	attached	attach	VERB
ftr-369	96	10	to	to	ADP
ftr-369	96	11	the	the	DET
ftr-369	96	12	fund	fund	NOUN
ftr-369	96	13	,	,	PUNCT
ftr-369	96	14	much	much	ADV
ftr-369	96	15	like	like	ADP
ftr-369	96	16	a	a	DET
ftr-369	96	17	private	private	ADJ
ftr-369	96	18	foundation	foundation	NOUN
ftr-369	96	19	.	.	PUNCT
ftr-369	97	1	a	a	DET
ftr-369	97	2	contribution	contribution	NOUN
ftr-369	97	3	to	to	ADP
ftr-369	97	4	a	a	DET
ftr-369	97	5	donor	donor	NOUN
ftr-369	97	6	-	-	PUNCT
ftr-369	97	7	advised	advise	VERB
ftr-369	97	8	fund	fund	NOUN
ftr-369	97	9	is	be	AUX
ftr-369	97	10	deductible	deductible	ADJ
ftr-369	97	11	as	as	ADP
ftr-369	97	12	an	an	DET
ftr-369	97	13	outright	outright	ADJ
ftr-369	97	14	gift	gift	NOUN
ftr-369	97	15	to	to	ADP
ftr-369	97	16	charity	charity	NOUN
ftr-369	97	17	.	.	PUNCT
ftr-369	98	1	the	the	DET
ftr-369	98	2	maximum	maximum	ADV
ftr-369	98	3	itemized	itemize	VERB
ftr-369	98	4	deduction	deduction	NOUN
ftr-369	98	5	for	for	ADP
ftr-369	98	6	cash	cash	NOUN
ftr-369	98	7	contributions	contribution	NOUN
ftr-369	98	8	(	(	PUNCT
ftr-369	98	9	50	50	NUM
ftr-369	98	10	%	%	NOUN
ftr-369	98	11	of	of	ADP
ftr-369	98	12	the	the	DET
ftr-369	98	13	taxpayer	taxpayer	NOUN
ftr-369	98	14	’s	’s	PART
ftr-369	98	15	adjusted	adjust	VERB
ftr-369	98	16	gross	gross	ADJ
ftr-369	98	17	income	income	NOUN
ftr-369	98	18	)	)	PUNCT
ftr-369	98	19	is	be	AUX
ftr-369	98	20	allowed	allow	VERB
ftr-369	98	21	if	if	SCONJ
ftr-369	98	22	the	the	DET
ftr-369	98	23	contribution	contribution	NOUN
ftr-369	98	24	is	be	AUX
ftr-369	98	25	to	to	ADP
ftr-369	98	26	an	an	DET
ftr-369	98	27	entity	entity	NOUN
ftr-369	98	28	such	such	ADJ
ftr-369	98	29	as	as	ADP
ftr-369	98	30	a	a	DET
ftr-369	98	31	church	church	NOUN
ftr-369	98	32	;	;	PUNCT
ftr-369	98	33	publicly	publicly	ADV
ftr-369	98	34	supported	support	VERB
ftr-369	98	35	charitable	charitable	ADJ
ftr-369	98	36	,	,	PUNCT
ftr-369	98	37	religious	religious	ADJ
ftr-369	98	38	,	,	PUNCT
ftr-369	98	39	educational	educational	ADJ
ftr-369	98	40	,	,	PUNCT
ftr-369	98	41	scientific	scientific	ADJ
ftr-369	98	42	,	,	PUNCT
ftr-369	98	43	or	or	CCONJ
ftr-369	98	44	literary	literary	ADJ
ftr-369	98	45	organization	organization	NOUN
ftr-369	98	46	;	;	PUNCT
ftr-369	98	47	private	private	ADJ
ftr-369	98	48	operating	operating	NOUN
ftr-369	98	49	foundation	foundation	NOUN
ftr-369	98	50	;	;	PUNCT
ftr-369	98	51	or	or	CCONJ
ftr-369	98	52	irc	irc	PROPN
ftr-369	98	53	section	section	NOUN
ftr-369	98	54	509(a)(3	509(a)(3	NOUN
ftr-369	98	55	)	)	PUNCT
ftr-369	98	56	supporting	support	VERB
ftr-369	98	57	organization	organization	NOUN
ftr-369	98	58	(	(	PUNCT
ftr-369	98	59	with	with	ADP
ftr-369	98	60	some	some	DET
ftr-369	98	61	limitations).14	limitations).14	PROPN
ftr-369	98	62	special	special	ADJ
ftr-369	98	63	rules	rule	NOUN
ftr-369	98	64	apply	apply	VERB
ftr-369	98	65	to	to	ADP
ftr-369	98	66	the	the	DET
ftr-369	98	67	gifting	gifting	NOUN
ftr-369	98	68	of	of	ADP
ftr-369	98	69	capital	capital	NOUN
ftr-369	98	70	gain	gain	NOUN
ftr-369	98	71	property.15	property.15	NOUN
ftr-369	98	72	income	income	NOUN
ftr-369	98	73	to	to	PART
ftr-369	98	74	mean	mean	VERB
ftr-369	98	75	85	85	NUM
ftr-369	98	76	%	%	NOUN
ftr-369	98	77	or	or	CCONJ
ftr-369	98	78	more	more	ADJ
ftr-369	98	79	.	.	PUNCT
ftr-369	99	1	rev	rev	PROPN
ftr-369	99	2	.	.	PUNCT
ftr-369	100	1	rul	rul	PROPN
ftr-369	100	2	.	.	PUNCT
ftr-369	101	1	76	76	NUM
ftr-369	101	2	-	-	SYM
ftr-369	101	3	208	208	NUM
ftr-369	101	4	,	,	PUNCT
ftr-369	101	5	1976	1976	NUM
ftr-369	101	6	-	-	SYM
ftr-369	101	7	1	1	NUM
ftr-369	101	8	c.b	c.b	PROPN
ftr-369	101	9	.	.	PROPN
ftr-369	101	10	161	161	NUM
ftr-369	101	11	.	.	PUNCT
ftr-369	102	1	joint	joint	ADJ
ftr-369	102	2	committee	committee	PROPN
ftr-369	102	3	on	on	ADP
ftr-369	102	4	taxation	taxation	NOUN
ftr-369	102	5	,	,	PUNCT
ftr-369	102	6	technical	technical	ADJ
ftr-369	102	7	explanation	explanation	NOUN
ftr-369	102	8	of	of	ADP
ftr-369	102	9	h.r	h.r	PROPN
ftr-369	102	10	.	.	PROPN
ftr-369	102	11	4	4	NUM
ftr-369	102	12	.	.	X
ftr-369	103	1	congress	congress	PROPN
ftr-369	103	2	and	and	CCONJ
ftr-369	103	3	the	the	DET
ftr-369	103	4	irs	irs	PROPN
ftr-369	103	5	have	have	AUX
ftr-369	103	6	been	be	AUX
ftr-369	103	7	particularly	particularly	ADV
ftr-369	103	8	concerned	concerned	ADJ
ftr-369	103	9	about	about	ADP
ftr-369	103	10	the	the	DET
ftr-369	103	11	opportunity	opportunity	NOUN
ftr-369	103	12	for	for	ADP
ftr-369	103	13	abuses	abuse	NOUN
ftr-369	103	14	with	with	ADP
ftr-369	103	15	type	type	NOUN
ftr-369	103	16	iii	iii	NUM
ftr-369	103	17	supporting	support	VERB
ftr-369	103	18	organizations	organization	NOUN
ftr-369	103	19	because	because	SCONJ
ftr-369	103	20	their	their	PRON
ftr-369	103	21	relationship	relationship	NOUN
ftr-369	103	22	to	to	ADP
ftr-369	103	23	the	the	DET
ftr-369	103	24	publicly	publicly	ADV
ftr-369	103	25	supported	support	VERB
ftr-369	103	26	organization	organization	NOUN
ftr-369	103	27	is	be	AUX
ftr-369	103	28	the	the	DET
ftr-369	103	29	most	most	ADV
ftr-369	103	30	tenuous	tenuous	ADJ
ftr-369	103	31	among	among	ADP
ftr-369	103	32	the	the	DET
ftr-369	103	33	three	three	NUM
ftr-369	103	34	types	type	NOUN
ftr-369	103	35	of	of	ADP
ftr-369	103	36	supporting	support	VERB
ftr-369	103	37	organizations	organization	NOUN
ftr-369	103	38	.	.	PUNCT
ftr-369	104	1	this	this	PRON
ftr-369	104	2	is	be	AUX
ftr-369	104	3	the	the	DET
ftr-369	104	4	reason	reason	NOUN
ftr-369	104	5	that	that	SCONJ
ftr-369	104	6	a	a	DET
ftr-369	104	7	type	type	NOUN
ftr-369	104	8	iii	iii	NOUN
ftr-369	104	9	supporting	support	VERB
ftr-369	104	10	organization	organization	NOUN
ftr-369	104	11	must	must	AUX
ftr-369	104	12	meet	meet	VERB
ftr-369	104	13	both	both	CCONJ
ftr-369	104	14	the	the	DET
ftr-369	104	15	responsiveness	responsiveness	NOUN
ftr-369	104	16	and	and	CCONJ
ftr-369	104	17	integral	integral	ADJ
ftr-369	104	18	part	part	NOUN
ftr-369	104	19	test	test	NOUN
ftr-369	104	20	.	.	PUNCT
ftr-369	105	1	see	see	VERB
ftr-369	105	2	generally	generally	ADV
ftr-369	105	3	cch	cch	PROPN
ftr-369	105	4	’s	’s	PART
ftr-369	105	5	tax	tax	NOUN
ftr-369	105	6	exempt	exempt	ADJ
ftr-369	105	7	advisor	advisor	NOUN
ftr-369	105	8	no	no	PROPN
ftr-369	105	9	.	.	PROPN
ftr-369	105	10	379	379	NUM
ftr-369	105	11	,	,	PUNCT
ftr-369	105	12	practitioners	practitioner	NOUN
ftr-369	105	13	discuss	discuss	VERB
ftr-369	105	14	irs	irs	PROPN
ftr-369	105	15	focus	focus	VERB
ftr-369	105	16	on	on	ADP
ftr-369	105	17	exempt	exempt	ADJ
ftr-369	105	18	organizations	organization	NOUN
ftr-369	105	19	,	,	PUNCT
ftr-369	105	20	provide	provide	VERB
ftr-369	105	21	solutions	solution	NOUN
ftr-369	105	22	(	(	PUNCT
ftr-369	105	23	feb	feb	PROPN
ftr-369	105	24	.	.	PROPN
ftr-369	105	25	13	13	NUM
ftr-369	105	26	,	,	PUNCT
ftr-369	105	27	2006	2006	NUM
ftr-369	105	28	)	)	PUNCT
ftr-369	105	29	.	.	PUNCT
ftr-369	106	1	12	12	NUM
ftr-369	106	2	.	.	PUNCT
ftr-369	106	3	see	see	VERB
ftr-369	106	4	generally	generally	ADV
ftr-369	106	5	joint	joint	ADJ
ftr-369	106	6	committee	committee	NOUN
ftr-369	106	7	on	on	ADP
ftr-369	106	8	taxation	taxation	NOUN
ftr-369	106	9	,	,	PUNCT
ftr-369	106	10	supra	supra	PROPN
ftr-369	106	11	note	note	NOUN
ftr-369	106	12	11	11	NUM
ftr-369	106	13	.	.	NOUN
ftr-369	106	14	13	13	NUM
ftr-369	106	15	.	.	PUNCT
ftr-369	107	1	i	i	PRON
ftr-369	107	2	d.	d.	PROPN
ftr-369	107	3	14	14	NUM
ftr-369	107	4	.	.	PUNCT
ftr-369	108	1	irc	irc	PROPN
ftr-369	108	2	§	§	PROPN
ftr-369	108	3	170(b)(1)(a	170(b)(1)(a	NUM
ftr-369	108	4	)	)	PUNCT
ftr-369	108	5	.	.	PUNCT
ftr-369	109	1	15	15	X
ftr-369	109	2	.	.	PUNCT
ftr-369	110	1	generally	generally	ADV
ftr-369	110	2	,	,	PUNCT
ftr-369	110	3	gifts	gift	NOUN
ftr-369	110	4	of	of	ADP
ftr-369	110	5	securities	security	NOUN
ftr-369	110	6	and	and	CCONJ
ftr-369	110	7	real	real	ADJ
ftr-369	110	8	estate	estate	NOUN
ftr-369	110	9	held	hold	VERB
ftr-369	110	10	longer	long	ADV
ftr-369	110	11	than	than	ADP
ftr-369	110	12	one	one	NUM
ftr-369	110	13	year	year	NOUN
ftr-369	110	14	are	be	AUX
ftr-369	110	15	deductible	deductible	ADJ
ftr-369	110	16	at	at	ADP
ftr-369	110	17	their	their	PRON
ftr-369	110	18	full	full	ADJ
ftr-369	110	19	present	present	ADJ
ftr-369	110	20	fair	fair	ADJ
ftr-369	110	21	market	market	NOUN
ftr-369	110	22	value	value	NOUN
ftr-369	110	23	,	,	PUNCT
ftr-369	110	24	with	with	ADP
ftr-369	110	25	no	no	DET
ftr-369	110	26	tax	tax	NOUN
ftr-369	110	27	on	on	ADP
ftr-369	110	28	appreciation	appreciation	NOUN
ftr-369	110	29	.	.	PUNCT
ftr-369	111	1	irc	irc	PROPN
ftr-369	111	2	§	§	PROPN
ftr-369	111	3	170(e	170(e	PROPN
ftr-369	111	4	)	)	PUNCT
ftr-369	111	5	.	.	PUNCT
ftr-369	112	1	gifts	gift	NOUN
ftr-369	112	2	of	of	ADP
ftr-369	112	3	long	long	ADJ
ftr-369	112	4	-	-	PUNCT
ftr-369	112	5	term	term	NOUN
ftr-369	112	6	capital	capital	NOUN
ftr-369	112	7	gain	gain	NOUN
ftr-369	112	8	property	property	NOUN
ftr-369	112	9	are	be	AUX
ftr-369	112	10	deductible	deductible	ADJ
ftr-369	112	11	up	up	ADP
ftr-369	112	12	to	to	PART
ftr-369	112	13	30	30	NUM
ftr-369	112	14	%	%	NOUN
ftr-369	112	15	of	of	ADP
ftr-369	112	16	adjusted	adjust	VERB
ftr-369	112	17	gross	gross	ADJ
ftr-369	112	18	income	income	NOUN
ftr-369	112	19	with	with	ADP
ftr-369	112	20	a	a	DET
ftr-369	112	21	five	five	NUM
ftr-369	112	22	-	-	PUNCT
ftr-369	112	23	year	year	NOUN
ftr-369	112	24	carry	carry	NOUN
ftr-369	112	25	-	-	PUNCT
ftr-369	112	26	over	over	NOUN
ftr-369	112	27	for	for	ADP
ftr-369	112	28	the	the	DET
ftr-369	112	29	excess	excess	NOUN
ftr-369	112	30	.	.	PUNCT
ftr-369	113	1	irc	irc	PROPN
ftr-369	113	2	§	§	PROPN
ftr-369	113	3	170(b)(1)(c)(i	170(b)(1)(c)(i	NUM
ftr-369	113	4	)	)	PUNCT
ftr-369	113	5	.	.	PUNCT
ftr-369	114	1	special	special	ADJ
ftr-369	114	2	provisions	provision	NOUN
ftr-369	114	3	apply	apply	VERB
ftr-369	114	4	so	so	SCONJ
ftr-369	114	5	that	that	SCONJ
ftr-369	114	6	donors	donor	NOUN
ftr-369	114	7	may	may	AUX
ftr-369	114	8	elect	elect	VERB
ftr-369	114	9	to	to	PART
ftr-369	114	10	raise	raise	VERB
ftr-369	114	11	the	the	DET
ftr-369	114	12	ceiling	ceiling	NOUN
ftr-369	114	13	.	.	PUNCT
ftr-369	115	1	see	see	VERB
ftr-369	115	2	generally	generally	ADV
ftr-369	115	3	irc	irc	ADV
ftr-369	115	4	§	§	PROPN
ftr-369	115	5	170(b)(1)(c)(3	170(b)(1)(c)(3	NUM
ftr-369	115	6	)	)	PUNCT
ftr-369	115	7	,	,	PUNCT
ftr-369	115	8	(	(	PUNCT
ftr-369	115	9	e)(1)(b	e)(1)(b	NUM
ftr-369	115	10	)	)	PUNCT
ftr-369	115	11	.	.	PUNCT
ftr-369	116	1	228	228	NUM
ftr-369	116	2	florida	florida	PROPN
ftr-369	116	3	tax	tax	NOUN
ftr-369	116	4	review	review	NOUN
ftr-369	116	5	[	[	X
ftr-369	116	6	vol	vol	NOUN
ftr-369	116	7	.	.	PUNCT
ftr-369	116	8	9:4	9:4	NUM
ftr-369	116	9	iii	iii	NOUN
ftr-369	116	10	.	.	PUNCT
ftr-369	116	11	intermediate	intermediate	ADJ
ftr-369	116	12	sanctions	sanction	NOUN
ftr-369	116	13	prior	prior	ADV
ftr-369	116	14	to	to	ADP
ftr-369	116	15	the	the	DET
ftr-369	116	16	2006	2006	NUM
ftr-369	116	17	amendments	amendment	NOUN
ftr-369	116	18	a.	a.	NOUN
ftr-369	116	19	enactment	enactment	NOUN
ftr-369	116	20	the	the	DET
ftr-369	116	21	taxpayer	taxpayer	NOUN
ftr-369	116	22	bill	bill	NOUN
ftr-369	116	23	of	of	ADP
ftr-369	116	24	rights	right	NOUN
ftr-369	116	25	of	of	ADP
ftr-369	116	26	1996	1996	NUM
ftr-369	116	27	added	add	VERB
ftr-369	116	28	section	section	NOUN
ftr-369	116	29	4958	4958	NUM
ftr-369	116	30	to	to	ADP
ftr-369	116	31	the	the	DET
ftr-369	116	32	irc.16	irc.16	NOUN
ftr-369	116	33	irc	irc	PROPN
ftr-369	116	34	section	section	NOUN
ftr-369	116	35	4958	4958	NUM
ftr-369	116	36	applies	apply	VERB
ftr-369	116	37	to	to	ADP
ftr-369	116	38	acts	act	NOUN
ftr-369	116	39	of	of	ADP
ftr-369	116	40	self	self	NOUN
ftr-369	116	41	-	-	PUNCT
ftr-369	116	42	dealing	dealing	NOUN
ftr-369	116	43	between	between	ADP
ftr-369	116	44	tax	tax	NOUN
ftr-369	116	45	-	-	PUNCT
ftr-369	116	46	exempt	exempt	ADJ
ftr-369	116	47	organizations	organization	NOUN
ftr-369	116	48	and	and	CCONJ
ftr-369	116	49	disqualified	disqualify	VERB
ftr-369	116	50	persons	person	NOUN
ftr-369	116	51	.	.	PUNCT
ftr-369	117	1	it	it	PRON
ftr-369	117	2	is	be	AUX
ftr-369	117	3	patterned	pattern	VERB
ftr-369	117	4	after	after	ADP
ftr-369	117	5	irc	irc	PROPN
ftr-369	117	6	section	section	NOUN
ftr-369	117	7	4941	4941	NUM
ftr-369	117	8	,	,	PUNCT
ftr-369	117	9	which	which	PRON
ftr-369	117	10	applies	apply	VERB
ftr-369	117	11	to	to	ADP
ftr-369	117	12	acts	act	NOUN
ftr-369	117	13	of	of	ADP
ftr-369	117	14	self	self	NOUN
ftr-369	117	15	-	-	PUNCT
ftr-369	117	16	dealing	dealing	NOUN
ftr-369	117	17	between	between	ADP
ftr-369	117	18	private	private	ADJ
ftr-369	117	19	foundations	foundation	NOUN
ftr-369	117	20	and	and	CCONJ
ftr-369	117	21	disqualified	disqualify	VERB
ftr-369	117	22	persons	person	NOUN
ftr-369	117	23	.	.	PUNCT
ftr-369	118	1	irc	irc	AUX
ftr-369	118	2	section	section	NOUN
ftr-369	118	3	4958	4958	NUM
ftr-369	118	4	applies	apply	VERB
ftr-369	118	5	to	to	ADP
ftr-369	118	6	organizations	organization	NOUN
ftr-369	118	7	that	that	PRON
ftr-369	118	8	are	be	AUX
ftr-369	118	9	exempt	exempt	ADJ
ftr-369	118	10	from	from	ADP
ftr-369	118	11	federal	federal	ADJ
ftr-369	118	12	income	income	NOUN
ftr-369	118	13	taxes	taxis	NOUN
ftr-369	118	14	under	under	ADP
ftr-369	118	15	irc	irc	PROPN
ftr-369	118	16	sections	section	NOUN
ftr-369	118	17	501(c)(3	501(c)(3	NOUN
ftr-369	118	18	)	)	PUNCT
ftr-369	118	19	and	and	CCONJ
ftr-369	118	20	501(c)(4).17	501(c)(4).17	NUM
ftr-369	118	21	the	the	DET
ftr-369	118	22	committee	committee	NOUN
ftr-369	118	23	on	on	ADP
ftr-369	118	24	ways	way	NOUN
ftr-369	118	25	and	and	CCONJ
ftr-369	118	26	means	mean	NOUN
ftr-369	118	27	submitted	submit	VERB
ftr-369	118	28	a	a	DET
ftr-369	118	29	house	house	NOUN
ftr-369	118	30	report	report	NOUN
ftr-369	118	31	on	on	ADP
ftr-369	118	32	the	the	DET
ftr-369	118	33	1996	1996	NUM
ftr-369	118	34	taxpayer	taxpayer	NOUN
ftr-369	118	35	bill	bill	NOUN
ftr-369	118	36	of	of	ADP
ftr-369	118	37	rights	right	NOUN
ftr-369	118	38	that	that	PRON
ftr-369	118	39	discussed	discuss	VERB
ftr-369	118	40	the	the	DET
ftr-369	118	41	provisions	provision	NOUN
ftr-369	118	42	of	of	ADP
ftr-369	118	43	irc	irc	PROPN
ftr-369	118	44	section	section	NOUN
ftr-369	118	45	4958.18	4958.18	NUM
ftr-369	118	46	the	the	DET
ftr-369	118	47	committee	committee	NOUN
ftr-369	118	48	explained	explain	VERB
ftr-369	118	49	that	that	SCONJ
ftr-369	118	50	prior	prior	ADV
ftr-369	118	51	to	to	ADP
ftr-369	118	52	the	the	DET
ftr-369	118	53	taxpayer	taxpayer	NOUN
ftr-369	118	54	bill	bill	NOUN
ftr-369	118	55	of	of	ADP
ftr-369	118	56	rights	right	NOUN
ftr-369	118	57	,	,	PUNCT
ftr-369	118	58	there	there	PRON
ftr-369	118	59	was	be	VERB
ftr-369	118	60	no	no	DET
ftr-369	118	61	provision	provision	NOUN
ftr-369	118	62	for	for	ADP
ftr-369	118	63	the	the	DET
ftr-369	118	64	“	"	PUNCT
ftr-369	118	65	imposition	imposition	NOUN
ftr-369	118	66	of	of	ADP
ftr-369	118	67	penalty	penalty	NOUN
ftr-369	118	68	excise	excise	NOUN
ftr-369	118	69	taxes	taxis	NOUN
ftr-369	118	70	in	in	ADP
ftr-369	118	71	cases	case	NOUN
ftr-369	118	72	where	where	SCONJ
ftr-369	118	73	a	a	DET
ftr-369	118	74	501(c)(3	501(c)(3	NOUN
ftr-369	118	75	)	)	PUNCT
ftr-369	118	76	public	public	ADJ
ftr-369	118	77	charity	charity	NOUN
ftr-369	118	78	or	or	CCONJ
ftr-369	118	79	a	a	DET
ftr-369	118	80	501(c)(4	501(c)(4	NOUN
ftr-369	118	81	)	)	PUNCT
ftr-369	118	82	social	social	ADJ
ftr-369	118	83	welfare	welfare	NOUN
ftr-369	118	84	organization	organization	NOUN
ftr-369	118	85	engages	engage	VERB
ftr-369	118	86	in	in	ADP
ftr-369	118	87	a	a	DET
ftr-369	118	88	transaction	transaction	NOUN
ftr-369	118	89	that	that	PRON
ftr-369	118	90	results	result	VERB
ftr-369	118	91	in	in	ADP
ftr-369	118	92	private	private	ADJ
ftr-369	118	93	inurement	inurement	NOUN
ftr-369	118	94	.	.	PUNCT
ftr-369	119	1	”19	”19	VERB
ftr-369	119	2	the	the	DET
ftr-369	119	3	only	only	ADJ
ftr-369	119	4	provision	provision	NOUN
ftr-369	119	5	with	with	ADP
ftr-369	119	6	penalty	penalty	NOUN
ftr-369	119	7	excise	excise	NOUN
ftr-369	119	8	taxes	taxis	NOUN
ftr-369	119	9	was	be	AUX
ftr-369	119	10	related	relate	VERB
ftr-369	119	11	to	to	ADP
ftr-369	119	12	private	private	ADJ
ftr-369	119	13	foundations	foundation	NOUN
ftr-369	119	14	and	and	CCONJ
ftr-369	119	15	was	be	AUX
ftr-369	119	16	codified	codify	VERB
ftr-369	119	17	in	in	ADP
ftr-369	119	18	irc	irc	PROPN
ftr-369	119	19	section	section	NOUN
ftr-369	119	20	4941.20	4941.20	NUM
ftr-369	119	21	as	as	ADP
ftr-369	119	22	a	a	DET
ftr-369	119	23	result	result	NOUN
ftr-369	119	24	,	,	PUNCT
ftr-369	119	25	the	the	DET
ftr-369	119	26	only	only	ADJ
ftr-369	119	27	sanction	sanction	NOUN
ftr-369	119	28	that	that	PRON
ftr-369	119	29	could	could	AUX
ftr-369	119	30	be	be	AUX
ftr-369	119	31	imposed	impose	VERB
ftr-369	119	32	against	against	ADP
ftr-369	119	33	a	a	DET
ftr-369	119	34	public	public	ADJ
ftr-369	119	35	charity	charity	NOUN
ftr-369	119	36	was	be	AUX
ftr-369	119	37	revocation	revocation	NOUN
ftr-369	119	38	of	of	ADP
ftr-369	119	39	the	the	DET
ftr-369	119	40	organization	organization	NOUN
ftr-369	119	41	’s	’s	PART
ftr-369	119	42	tax	tax	NOUN
ftr-369	119	43	-	-	PUNCT
ftr-369	119	44	exempt	exempt	ADJ
ftr-369	119	45	status.21	status.21	NOUN
ftr-369	119	46	the	the	DET
ftr-369	119	47	committee	committee	NOUN
ftr-369	119	48	indicated	indicate	VERB
ftr-369	119	49	that	that	SCONJ
ftr-369	119	50	the	the	DET
ftr-369	119	51	reasons	reason	NOUN
ftr-369	119	52	for	for	ADP
ftr-369	119	53	enacting	enact	VERB
ftr-369	119	54	intermediate	intermediate	ADJ
ftr-369	119	55	sanction	sanction	NOUN
ftr-369	119	56	provisions	provision	NOUN
ftr-369	119	57	were	be	AUX
ftr-369	119	58	“	"	PUNCT
ftr-369	119	59	to	to	PART
ftr-369	119	60	ensure	ensure	VERB
ftr-369	119	61	that	that	SCONJ
ftr-369	119	62	the	the	DET
ftr-369	119	63	advantages	advantage	NOUN
ftr-369	119	64	of	of	ADP
ftr-369	119	65	tax	tax	NOUN
ftr-369	119	66	-	-	PUNCT
ftr-369	119	67	exempt	exempt	ADJ
ftr-369	119	68	status	status	NOUN
ftr-369	119	69	ultimately	ultimately	ADV
ftr-369	119	70	benefit	benefit	VERB
ftr-369	119	71	the	the	DET
ftr-369	119	72	community	community	NOUN
ftr-369	119	73	and	and	CCONJ
ftr-369	119	74	not	not	PART
ftr-369	119	75	private	private	ADJ
ftr-369	119	76	individuals	individual	NOUN
ftr-369	119	77	.	.	PUNCT
ftr-369	120	1	”22	”22	PROPN
ftr-369	120	2	it	it	PRON
ftr-369	120	3	noted	note	VERB
ftr-369	120	4	that	that	SCONJ
ftr-369	120	5	the	the	DET
ftr-369	120	6	legislation	legislation	NOUN
ftr-369	120	7	would	would	AUX
ftr-369	120	8	provide	provide	VERB
ftr-369	120	9	for	for	ADP
ftr-369	120	10	intermediate	intermediate	ADJ
ftr-369	120	11	sanctions	sanction	NOUN
ftr-369	120	12	to	to	PART
ftr-369	120	13	be	be	AUX
ftr-369	120	14	imposed	impose	VERB
ftr-369	120	15	when	when	SCONJ
ftr-369	120	16	nonprofit	nonprofit	ADJ
ftr-369	120	17	organizations	organization	NOUN
ftr-369	120	18	engaged	engage	VERB
ftr-369	120	19	in	in	ADP
ftr-369	120	20	transactions	transaction	NOUN
ftr-369	120	21	with	with	ADP
ftr-369	120	22	insiders	insider	NOUN
ftr-369	120	23	that	that	PRON
ftr-369	120	24	would	would	AUX
ftr-369	120	25	result	result	VERB
ftr-369	120	26	in	in	ADP
ftr-369	120	27	private	private	ADJ
ftr-369	120	28	inurement.23	inurement.23	ADJ
ftr-369	120	29	section	section	NOUN
ftr-369	120	30	4958	4958	NUM
ftr-369	120	31	imposes	impose	VERB
ftr-369	120	32	penalty	penalty	NOUN
ftr-369	120	33	excise	excise	NOUN
ftr-369	120	34	taxes	taxis	NOUN
ftr-369	120	35	,	,	PUNCT
ftr-369	120	36	known	know	VERB
ftr-369	120	37	as	as	ADP
ftr-369	120	38	intermediate	intermediate	ADJ
ftr-369	120	39	sanctions	sanction	NOUN
ftr-369	120	40	,	,	PUNCT
ftr-369	120	41	in	in	ADP
ftr-369	120	42	cases	case	NOUN
ftr-369	120	43	in	in	ADP
ftr-369	120	44	which	which	PRON
ftr-369	120	45	organizations	organization	NOUN
ftr-369	120	46	that	that	PRON
ftr-369	120	47	are	be	AUX
ftr-369	120	48	exempt	exempt	ADJ
ftr-369	120	49	under	under	ADP
ftr-369	120	50	sections	section	NOUN
ftr-369	120	51	501(c)(3	501(c)(3	NUM
ftr-369	120	52	)	)	PUNCT
ftr-369	120	53	and	and	CCONJ
ftr-369	120	54	501(c)(4	501(c)(4	NUM
ftr-369	120	55	)	)	PUNCT
ftr-369	120	56	engage	engage	VERB
ftr-369	120	57	in	in	ADP
ftr-369	120	58	excess	excess	ADJ
ftr-369	120	59	benefit	benefit	NOUN
ftr-369	120	60	transactions	transaction	NOUN
ftr-369	120	61	with	with	ADP
ftr-369	120	62	a	a	DET
ftr-369	120	63	disqualified	disqualify	VERB
ftr-369	120	64	person.24	person.24	NOUN
ftr-369	120	65	an	an	DET
ftr-369	120	66	“	"	PUNCT
ftr-369	120	67	excess	excess	ADJ
ftr-369	120	68	benefit	benefit	NOUN
ftr-369	120	69	transaction	transaction	NOUN
ftr-369	120	70	”	"	PUNCT
ftr-369	120	71	subject	subject	NOUN
ftr-369	120	72	to	to	ADP
ftr-369	120	73	tax	tax	NOUN
ftr-369	120	74	under	under	ADP
ftr-369	120	75	irc	irc	PROPN
ftr-369	120	76	section	section	NOUN
ftr-369	120	77	4958	4958	NUM
ftr-369	120	78	is	be	AUX
ftr-369	120	79	:	:	PUNCT
ftr-369	120	80	(	(	PUNCT
ftr-369	120	81	1	1	X
ftr-369	120	82	)	)	PUNCT
ftr-369	120	83	any	any	DET
ftr-369	120	84	transaction	transaction	NOUN
ftr-369	120	85	in	in	ADP
ftr-369	120	86	which	which	PRON
ftr-369	120	87	an	an	DET
ftr-369	120	88	economic	economic	ADJ
ftr-369	120	89	benefit	benefit	NOUN
ftr-369	120	90	is	be	AUX
ftr-369	120	91	provided	provide	VERB
ftr-369	120	92	by	by	ADP
ftr-369	120	93	a	a	DET
ftr-369	120	94	section	section	NOUN
ftr-369	120	95	501(c)(3	501(c)(3	NOUN
ftr-369	120	96	)	)	PUNCT
ftr-369	120	97	organization	organization	NOUN
ftr-369	120	98	(	(	PUNCT
ftr-369	120	99	except	except	SCONJ
ftr-369	120	100	for	for	ADP
ftr-369	120	101	a	a	DET
ftr-369	120	102	private	private	ADJ
ftr-369	120	103	foundation	foundation	NOUN
ftr-369	120	104	)	)	PUNCT
ftr-369	120	105	or	or	CCONJ
ftr-369	120	106	a	a	DET
ftr-369	120	107	section	section	NOUN
ftr-369	120	108	501(c)(4	501(c)(4	NUM
ftr-369	120	109	)	)	PUNCT
ftr-369	120	110	organization	organization	NOUN
ftr-369	120	111	directly	directly	ADV
ftr-369	120	112	or	or	CCONJ
ftr-369	120	113	16	16	NUM
ftr-369	120	114	.	.	PUNCT
ftr-369	121	1	pub	pub	NOUN
ftr-369	121	2	.	.	PUNCT
ftr-369	122	1	law	law	NOUN
ftr-369	122	2	no	no	INTJ
ftr-369	122	3	.	.	PUNCT
ftr-369	123	1	104	104	NUM
ftr-369	123	2	-	-	SYM
ftr-369	123	3	168	168	NUM
ftr-369	123	4	,	,	PUNCT
ftr-369	123	5	§	§	PROPN
ftr-369	123	6	1311(a	1311(a	NUM
ftr-369	123	7	)	)	PUNCT
ftr-369	123	8	,	,	PUNCT
ftr-369	123	9	110	110	NUM
ftr-369	123	10	stat	stat	NOUN
ftr-369	123	11	.	.	PUNCT
ftr-369	124	1	1452	1452	NUM
ftr-369	124	2	,	,	PUNCT
ftr-369	124	3	1475	1475	NUM
ftr-369	124	4	(	(	PUNCT
ftr-369	124	5	1996	1996	NUM
ftr-369	124	6	)	)	PUNCT
ftr-369	124	7	.	.	PUNCT
ftr-369	125	1	17	17	NUM
ftr-369	125	2	.	.	PUNCT
ftr-369	125	3	irc	irc	PROPN
ftr-369	125	4	§	§	PROPN
ftr-369	125	5	4958(c	4958(c	PROPN
ftr-369	125	6	)	)	PUNCT
ftr-369	125	7	.	.	PUNCT
ftr-369	126	1	18	18	NUM
ftr-369	126	2	.	.	X
ftr-369	126	3	h.r	h.r	PROPN
ftr-369	126	4	.	.	PROPN
ftr-369	126	5	rep	rep	PROPN
ftr-369	126	6	.	.	PROPN
ftr-369	126	7	no	no	PROPN
ftr-369	126	8	.	.	NOUN
ftr-369	127	1	104	104	NUM
ftr-369	127	2	-	-	SYM
ftr-369	127	3	506	506	NUM
ftr-369	127	4	,	,	PUNCT
ftr-369	127	5	at	at	ADP
ftr-369	127	6	1	1	NUM
ftr-369	127	7	(	(	PUNCT
ftr-369	127	8	1996	1996	NUM
ftr-369	127	9	)	)	PUNCT
ftr-369	127	10	,	,	PUNCT
ftr-369	127	11	reprinted	reprint	VERB
ftr-369	127	12	in	in	ADP
ftr-369	127	13	1996	1996	NUM
ftr-369	127	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-369	127	15	.	.	PUNCT
ftr-369	127	16	1143	1143	NUM
ftr-369	127	17	,	,	PUNCT
ftr-369	127	18	1143	1143	NUM
ftr-369	127	19	.	.	PUNCT
ftr-369	128	1	19	19	NUM
ftr-369	128	2	.	.	PUNCT
ftr-369	129	1	i	i	PRON
ftr-369	129	2	d.	d.	PROPN
ftr-369	129	3	at	at	ADP
ftr-369	129	4	54	54	NUM
ftr-369	129	5	.	.	PUNCT
ftr-369	129	6	20	20	NUM
ftr-369	129	7	.	.	PUNCT
ftr-369	130	1	i	i	PRON
ftr-369	130	2	d.	d.	PROPN
ftr-369	130	3	21	21	NUM
ftr-369	130	4	.	.	PUNCT
ftr-369	131	1	i	i	PRON
ftr-369	131	2	d.	d.	PROPN
ftr-369	131	3	22	22	NUM
ftr-369	131	4	.	.	PUNCT
ftr-369	132	1	i	i	PRON
ftr-369	132	2	d.	d.	PROPN
ftr-369	132	3	at	at	ADP
ftr-369	132	4	55	55	NUM
ftr-369	132	5	.	.	PUNCT
ftr-369	133	1	23	23	NUM
ftr-369	133	2	.	.	PUNCT
ftr-369	134	1	i	i	PRON
ftr-369	134	2	d.	d.	PROPN
ftr-369	134	3	24	24	NUM
ftr-369	134	4	.	.	PUNCT
ftr-369	135	1	irc	irc	PROPN
ftr-369	135	2	§	§	PROPN
ftr-369	135	3	4958(a	4958(a	NUM
ftr-369	135	4	)	)	PUNCT
ftr-369	135	5	.	.	PUNCT
ftr-369	136	1	2009	2009	NUM
ftr-369	136	2	]	]	PUNCT
ftr-369	136	3	the	the	DET
ftr-369	136	4	pension	pension	NOUN
ftr-369	136	5	protection	protection	PROPN
ftr-369	136	6	act	act	NOUN
ftr-369	136	7	of	of	ADP
ftr-369	136	8	2006	2006	NUM
ftr-369	136	9	229	229	NUM
ftr-369	136	10	indirectly	indirectly	ADV
ftr-369	136	11	to	to	ADP
ftr-369	136	12	,	,	PUNCT
ftr-369	136	13	or	or	CCONJ
ftr-369	136	14	for	for	ADP
ftr-369	136	15	the	the	DET
ftr-369	136	16	use	use	NOUN
ftr-369	136	17	of	of	ADP
ftr-369	136	18	,	,	PUNCT
ftr-369	136	19	any	any	DET
ftr-369	136	20	disqualified	disqualify	VERB
ftr-369	136	21	person	person	NOUN
ftr-369	136	22	if	if	SCONJ
ftr-369	136	23	the	the	DET
ftr-369	136	24	value	value	NOUN
ftr-369	136	25	of	of	ADP
ftr-369	136	26	the	the	DET
ftr-369	136	27	economic	economic	ADJ
ftr-369	136	28	benefit	benefit	NOUN
ftr-369	136	29	exceeds	exceed	VERB
ftr-369	136	30	the	the	DET
ftr-369	136	31	value	value	NOUN
ftr-369	136	32	of	of	ADP
ftr-369	136	33	the	the	DET
ftr-369	136	34	consideration	consideration	NOUN
ftr-369	136	35	(	(	PUNCT
ftr-369	136	36	including	include	VERB
ftr-369	136	37	the	the	DET
ftr-369	136	38	performance	performance	NOUN
ftr-369	136	39	of	of	ADP
ftr-369	136	40	services	service	NOUN
ftr-369	136	41	)	)	PUNCT
ftr-369	136	42	received	receive	VERB
ftr-369	136	43	for	for	ADP
ftr-369	136	44	providing	provide	VERB
ftr-369	136	45	the	the	DET
ftr-369	136	46	benefit;25	benefit;25	NOUN
ftr-369	136	47	or	or	CCONJ
ftr-369	136	48	(	(	PUNCT
ftr-369	136	49	2	2	X
ftr-369	136	50	)	)	PUNCT
ftr-369	136	51	any	any	DET
ftr-369	136	52	transaction	transaction	NOUN
ftr-369	136	53	,	,	PUNCT
ftr-369	136	54	to	to	ADP
ftr-369	136	55	the	the	DET
ftr-369	136	56	extent	extent	NOUN
ftr-369	136	57	provided	provide	VERB
ftr-369	136	58	in	in	ADP
ftr-369	136	59	the	the	DET
ftr-369	136	60	treasury	treasury	NOUN
ftr-369	136	61	regulations	regulation	NOUN
ftr-369	136	62	,	,	PUNCT
ftr-369	136	63	in	in	ADP
ftr-369	136	64	which	which	PRON
ftr-369	136	65	the	the	DET
ftr-369	136	66	amount	amount	NOUN
ftr-369	136	67	of	of	ADP
ftr-369	136	68	any	any	DET
ftr-369	136	69	economic	economic	ADJ
ftr-369	136	70	benefit	benefit	NOUN
ftr-369	136	71	to	to	ADP
ftr-369	136	72	,	,	PUNCT
ftr-369	136	73	or	or	CCONJ
ftr-369	136	74	for	for	ADP
ftr-369	136	75	the	the	DET
ftr-369	136	76	use	use	NOUN
ftr-369	136	77	of	of	ADP
ftr-369	136	78	,	,	PUNCT
ftr-369	136	79	any	any	DET
ftr-369	136	80	disqualified	disqualify	VERB
ftr-369	136	81	person	person	NOUN
ftr-369	136	82	is	be	AUX
ftr-369	136	83	based	base	VERB
ftr-369	136	84	on	on	ADP
ftr-369	136	85	the	the	DET
ftr-369	136	86	exempt	exempt	ADJ
ftr-369	136	87	organization	organization	NOUN
ftr-369	136	88	’s	’s	PART
ftr-369	136	89	income	income	NOUN
ftr-369	136	90	in	in	ADP
ftr-369	136	91	a	a	DET
ftr-369	136	92	transaction	transaction	NOUN
ftr-369	136	93	that	that	PRON
ftr-369	136	94	violates	violate	VERB
ftr-369	136	95	the	the	DET
ftr-369	136	96	private	private	ADJ
ftr-369	136	97	inurement	inurement	ADJ
ftr-369	136	98	prohibition	prohibition	NOUN
ftr-369	136	99	under	under	ADP
ftr-369	136	100	irc	irc	PROPN
ftr-369	136	101	sections	section	NOUN
ftr-369	136	102	501(c)(3	501(c)(3	NOUN
ftr-369	136	103	)	)	PUNCT
ftr-369	136	104	and	and	CCONJ
ftr-369	136	105	501(c)(4).26	501(c)(4).26	NUM
ftr-369	136	106	25	25	NUM
ftr-369	136	107	.	.	PUNCT
ftr-369	137	1	irc	irc	PROPN
ftr-369	137	2	§	§	PROPN
ftr-369	137	3	4958(c)(1	4958(c)(1	PROPN
ftr-369	137	4	)	)	PUNCT
ftr-369	137	5	;	;	PUNCT
ftr-369	138	1	treas	treas	PROPN
ftr-369	138	2	.	.	PUNCT
ftr-369	139	1	reg	reg	PROPN
ftr-369	139	2	.	.	PUNCT
ftr-369	140	1	§	§	PROPN
ftr-369	140	2	53.4958	53.4958	NUM
ftr-369	140	3	-	-	SYM
ftr-369	140	4	1(b	1(b	NUM
ftr-369	140	5	)	)	PUNCT
ftr-369	140	6	.	.	PUNCT
ftr-369	141	1	see	see	AUX
ftr-369	141	2	also	also	ADV
ftr-369	141	3	irs	irs	AUX
ftr-369	141	4	notice	notice	VERB
ftr-369	141	5	96	96	NUM
ftr-369	141	6	-	-	SYM
ftr-369	141	7	46	46	NUM
ftr-369	141	8	,	,	PUNCT
ftr-369	141	9	1996	1996	NUM
ftr-369	141	10	-	-	SYM
ftr-369	141	11	2	2	NUM
ftr-369	141	12	c.b	c.b	PROPN
ftr-369	141	13	.	.	PROPN
ftr-369	141	14	212	212	NUM
ftr-369	141	15	(	(	PUNCT
ftr-369	141	16	sept	sept	PROPN
ftr-369	141	17	.	.	PROPN
ftr-369	141	18	23	23	NUM
ftr-369	141	19	,	,	PUNCT
ftr-369	141	20	1996	1996	NUM
ftr-369	141	21	)	)	PUNCT
ftr-369	141	22	.	.	PUNCT
ftr-369	142	1	26	26	NUM
ftr-369	142	2	h.r	h.r	PROPN
ftr-369	142	3	.	.	PROPN
ftr-369	142	4	rep	rep	PROPN
ftr-369	142	5	.	.	PROPN
ftr-369	142	6	no	no	PROPN
ftr-369	142	7	.	.	NOUN
ftr-369	142	8	104	104	NUM
ftr-369	142	9	-	-	SYM
ftr-369	142	10	506	506	NUM
ftr-369	142	11	(	(	PUNCT
ftr-369	142	12	1996	1996	NUM
ftr-369	142	13	)	)	PUNCT
ftr-369	142	14	.	.	PUNCT
ftr-369	143	1	the	the	DET
ftr-369	143	2	private	private	ADJ
ftr-369	143	3	inurement	inurement	ADJ
ftr-369	143	4	prohibition	prohibition	NOUN
ftr-369	143	5	on	on	ADP
ftr-369	143	6	charities	charity	NOUN
ftr-369	143	7	goes	go	VERB
ftr-369	143	8	back	back	ADV
ftr-369	143	9	to	to	ADP
ftr-369	143	10	the	the	DET
ftr-369	143	11	tariff	tariff	NOUN
ftr-369	143	12	act	act	NOUN
ftr-369	143	13	of	of	ADP
ftr-369	143	14	1909	1909	NUM
ftr-369	143	15	.	.	PUNCT
ftr-369	144	1	tariff	tariff	NOUN
ftr-369	144	2	act	act	NOUN
ftr-369	144	3	of	of	ADP
ftr-369	144	4	1909	1909	NUM
ftr-369	144	5	,	,	PUNCT
ftr-369	144	6	ch	ch	NOUN
ftr-369	144	7	.	.	PROPN
ftr-369	144	8	6	6	NUM
ftr-369	144	9	§	§	PROPN
ftr-369	144	10	38	38	NUM
ftr-369	144	11	,	,	PUNCT
ftr-369	144	12	36	36	NUM
ftr-369	144	13	stat	stat	NOUN
ftr-369	144	14	.	.	PUNCT
ftr-369	145	1	112	112	NUM
ftr-369	145	2	.	.	PUNCT
ftr-369	146	1	in	in	ADP
ftr-369	146	2	1919	1919	NUM
ftr-369	146	3	the	the	DET
ftr-369	146	4	statute	statute	NOUN
ftr-369	146	5	was	be	AUX
ftr-369	146	6	amended	amend	VERB
ftr-369	146	7	to	to	PART
ftr-369	146	8	specify	specify	VERB
ftr-369	146	9	that	that	SCONJ
ftr-369	146	10	a	a	DET
ftr-369	146	11	charitable	charitable	ADJ
ftr-369	146	12	organization	organization	NOUN
ftr-369	146	13	’s	’s	PART
ftr-369	146	14	“	"	PUNCT
ftr-369	146	15	net	net	ADJ
ftr-369	146	16	earnings	earning	NOUN
ftr-369	146	17	”	"	PUNCT
ftr-369	146	18	could	could	AUX
ftr-369	146	19	not	not	PART
ftr-369	146	20	inure	inure	VERB
ftr-369	146	21	to	to	ADP
ftr-369	146	22	the	the	DET
ftr-369	146	23	benefit	benefit	NOUN
ftr-369	146	24	of	of	ADP
ftr-369	146	25	any	any	DET
ftr-369	146	26	private	private	ADJ
ftr-369	146	27	shareholder	shareholder	NOUN
ftr-369	146	28	or	or	CCONJ
ftr-369	146	29	individual	individual	NOUN
ftr-369	146	30	.	.	PUNCT
ftr-369	147	1	the	the	DET
ftr-369	147	2	taxpayer	taxpayer	NOUN
ftr-369	147	3	bill	bill	NOUN
ftr-369	147	4	of	of	ADP
ftr-369	147	5	rights	right	NOUN
ftr-369	147	6	2	2	NUM
ftr-369	147	7	of	of	ADP
ftr-369	147	8	1996	1996	NUM
ftr-369	147	9	(	(	PUNCT
ftr-369	147	10	public	public	ADJ
ftr-369	147	11	law	law	NOUN
ftr-369	147	12	104	104	NUM
ftr-369	147	13	-	-	SYM
ftr-369	147	14	168	168	NUM
ftr-369	147	15	)	)	PUNCT
ftr-369	147	16	extended	extend	VERB
ftr-369	147	17	the	the	DET
ftr-369	147	18	private	private	ADJ
ftr-369	147	19	inurement	inurement	ADJ
ftr-369	147	20	prohibition	prohibition	NOUN
ftr-369	147	21	to	to	ADP
ftr-369	147	22	501(c)(3	501(c)(3	NUM
ftr-369	147	23	)	)	PUNCT
ftr-369	147	24	organizations	organization	NOUN
ftr-369	147	25	to	to	ADP
ftr-369	147	26	501(c)(4	501(c)(4	NUM
ftr-369	147	27	)	)	PUNCT
ftr-369	147	28	organizations	organization	NOUN
ftr-369	147	29	.	.	PUNCT
ftr-369	148	1	essentially	essentially	ADV
ftr-369	148	2	,	,	PUNCT
ftr-369	148	3	the	the	DET
ftr-369	148	4	private	private	ADJ
ftr-369	148	5	inurement	inurement	ADJ
ftr-369	148	6	prohibition	prohibition	NOUN
ftr-369	148	7	provides	provide	VERB
ftr-369	148	8	that	that	SCONJ
ftr-369	148	9	an	an	DET
ftr-369	148	10	organization	organization	NOUN
ftr-369	148	11	is	be	AUX
ftr-369	148	12	eligible	eligible	ADJ
ftr-369	148	13	for	for	ADP
ftr-369	148	14	tax	tax	NOUN
ftr-369	148	15	-	-	PUNCT
ftr-369	148	16	exempt	exempt	ADJ
ftr-369	148	17	status	status	NOUN
ftr-369	148	18	only	only	ADV
ftr-369	148	19	if	if	SCONJ
ftr-369	148	20	no	no	DET
ftr-369	148	21	part	part	NOUN
ftr-369	148	22	of	of	ADP
ftr-369	148	23	its	its	PRON
ftr-369	148	24	net	net	ADJ
ftr-369	148	25	earnings	earning	NOUN
ftr-369	148	26	inures	inure	VERB
ftr-369	148	27	to	to	ADP
ftr-369	148	28	the	the	DET
ftr-369	148	29	benefit	benefit	NOUN
ftr-369	148	30	of	of	ADP
ftr-369	148	31	any	any	DET
ftr-369	148	32	private	private	ADJ
ftr-369	148	33	shareholder	shareholder	NOUN
ftr-369	148	34	or	or	CCONJ
ftr-369	148	35	individual	individual	NOUN
ftr-369	148	36	.	.	PUNCT
ftr-369	149	1	h.r	h.r	PROPN
ftr-369	149	2	.	.	PROPN
ftr-369	149	3	rep	rep	PROPN
ftr-369	149	4	.	.	PROPN
ftr-369	149	5	no	no	PROPN
ftr-369	149	6	.	.	NOUN
ftr-369	150	1	104	104	NUM
ftr-369	150	2	-	-	SYM
ftr-369	150	3	506	506	NUM
ftr-369	150	4	(	(	PUNCT
ftr-369	150	5	1996	1996	NUM
ftr-369	150	6	)	)	PUNCT
ftr-369	150	7	.	.	PUNCT
ftr-369	151	1	treas	treas	PROPN
ftr-369	151	2	.	.	PUNCT
ftr-369	152	1	reg	reg	PROPN
ftr-369	152	2	.	.	PUNCT
ftr-369	153	1	§	§	PROPN
ftr-369	153	2	53.4948	53.4948	NUM
ftr-369	153	3	-	-	SYM
ftr-369	153	4	4(a)(1	4(a)(1	NUM
ftr-369	153	5	)	)	PUNCT
ftr-369	153	6	discusses	discuss	VERB
ftr-369	153	7	excess	excess	ADJ
ftr-369	153	8	benefit	benefit	NOUN
ftr-369	153	9	transactions	transaction	NOUN
ftr-369	153	10	.	.	PUNCT
ftr-369	154	1	it	it	PRON
ftr-369	154	2	provides	provide	VERB
ftr-369	154	3	that	that	SCONJ
ftr-369	154	4	“	"	PUNCT
ftr-369	154	5	the	the	DET
ftr-369	154	6	rules	rule	NOUN
ftr-369	154	7	of	of	ADP
ftr-369	154	8	this	this	DET
ftr-369	154	9	section	section	NOUN
ftr-369	154	10	apply	apply	VERB
ftr-369	154	11	to	to	ADP
ftr-369	154	12	all	all	DET
ftr-369	154	13	transactions	transaction	NOUN
ftr-369	154	14	with	with	ADP
ftr-369	154	15	disqualified	disqualify	VERB
ftr-369	154	16	persons	person	NOUN
ftr-369	154	17	,	,	PUNCT
ftr-369	154	18	regardless	regardless	ADV
ftr-369	154	19	of	of	ADP
ftr-369	154	20	whether	whether	SCONJ
ftr-369	154	21	the	the	DET
ftr-369	154	22	amount	amount	NOUN
ftr-369	154	23	of	of	ADP
ftr-369	154	24	the	the	DET
ftr-369	154	25	benefit	benefit	NOUN
ftr-369	154	26	provided	provide	VERB
ftr-369	154	27	is	be	AUX
ftr-369	154	28	determined	determine	VERB
ftr-369	154	29	,	,	PUNCT
ftr-369	154	30	in	in	ADP
ftr-369	154	31	whole	whole	NOUN
ftr-369	154	32	or	or	CCONJ
ftr-369	154	33	in	in	ADP
ftr-369	154	34	part	part	NOUN
ftr-369	154	35	,	,	PUNCT
ftr-369	154	36	by	by	ADP
ftr-369	154	37	the	the	DET
ftr-369	154	38	revenues	revenue	NOUN
ftr-369	154	39	of	of	ADP
ftr-369	154	40	one	one	NUM
ftr-369	154	41	or	or	CCONJ
ftr-369	154	42	more	more	ADJ
ftr-369	154	43	activities	activity	NOUN
ftr-369	154	44	of	of	ADP
ftr-369	154	45	the	the	DET
ftr-369	154	46	organization	organization	NOUN
ftr-369	154	47	.	.	PUNCT
ftr-369	154	48	”	"	PUNCT
ftr-369	155	1	generally	generally	ADV
ftr-369	155	2	,	,	PUNCT
ftr-369	155	3	private	private	ADJ
ftr-369	155	4	inurement	inurement	ADJ
ftr-369	155	5	refers	refer	VERB
ftr-369	155	6	to	to	ADP
ftr-369	155	7	benefits	benefit	NOUN
ftr-369	155	8	to	to	ADP
ftr-369	155	9	insiders	insider	NOUN
ftr-369	155	10	,	,	PUNCT
ftr-369	155	11	such	such	ADJ
ftr-369	155	12	as	as	ADP
ftr-369	155	13	officers	officer	NOUN
ftr-369	155	14	and	and	CCONJ
ftr-369	155	15	directors	director	NOUN
ftr-369	155	16	,	,	PUNCT
ftr-369	155	17	through	through	ADP
ftr-369	155	18	the	the	DET
ftr-369	155	19	use	use	NOUN
ftr-369	155	20	or	or	CCONJ
ftr-369	155	21	distribution	distribution	NOUN
ftr-369	155	22	of	of	ADP
ftr-369	155	23	the	the	DET
ftr-369	155	24	organization	organization	NOUN
ftr-369	155	25	’s	’s	PART
ftr-369	155	26	funds	fund	NOUN
ftr-369	155	27	.	.	PUNCT
ftr-369	156	1	see	see	VERB
ftr-369	156	2	treas	treas	PROPN
ftr-369	156	3	.	.	PUNCT
ftr-369	157	1	reg	reg	PROPN
ftr-369	157	2	.	.	PUNCT
ftr-369	158	1	§	§	PROPN
ftr-369	158	2	1.501(c)(3)-1(c)(2	1.501(c)(3)-1(c)(2	NUM
ftr-369	158	3	)	)	PUNCT
ftr-369	158	4	.	.	PUNCT
ftr-369	159	1	the	the	DET
ftr-369	159	2	irs	irs	PROPN
ftr-369	159	3	has	have	AUX
ftr-369	159	4	focused	focus	VERB
ftr-369	159	5	on	on	ADP
ftr-369	159	6	four	four	NUM
ftr-369	159	7	primary	primary	ADJ
ftr-369	159	8	issues	issue	NOUN
ftr-369	159	9	in	in	ADP
ftr-369	159	10	enforcing	enforce	VERB
ftr-369	159	11	the	the	DET
ftr-369	159	12	prohibition	prohibition	NOUN
ftr-369	159	13	against	against	ADP
ftr-369	159	14	private	private	ADJ
ftr-369	159	15	inurement	inurement	NOUN
ftr-369	159	16	:	:	PUNCT
ftr-369	159	17	(	(	PUNCT
ftr-369	159	18	1	1	X
ftr-369	159	19	)	)	PUNCT
ftr-369	159	20	that	that	SCONJ
ftr-369	159	21	the	the	DET
ftr-369	159	22	organization	organization	NOUN
ftr-369	159	23	does	do	AUX
ftr-369	159	24	not	not	PART
ftr-369	159	25	pay	pay	VERB
ftr-369	159	26	more	more	ADJ
ftr-369	159	27	than	than	ADP
ftr-369	159	28	“	"	PUNCT
ftr-369	159	29	reasonable	reasonable	ADJ
ftr-369	159	30	compensation	compensation	NOUN
ftr-369	159	31	”	"	PUNCT
ftr-369	159	32	for	for	ADP
ftr-369	159	33	services	service	NOUN
ftr-369	159	34	rendered	render	VERB
ftr-369	159	35	(	(	PUNCT
ftr-369	159	36	treas	treas	PROPN
ftr-369	159	37	.	.	PUNCT
ftr-369	160	1	reg	reg	PROPN
ftr-369	160	2	.	.	PUNCT
ftr-369	161	1	§	§	PROPN
ftr-369	161	2	1.162	1.162	NUM
ftr-369	161	3	-	-	PUNCT
ftr-369	161	4	7(b)(3	7(b)(3	NUM
ftr-369	161	5	)	)	PUNCT
ftr-369	161	6	)	)	PUNCT
ftr-369	161	7	;	;	PUNCT
ftr-369	162	1	(	(	PUNCT
ftr-369	162	2	2	2	X
ftr-369	162	3	)	)	PUNCT
ftr-369	162	4	that	that	SCONJ
ftr-369	162	5	the	the	DET
ftr-369	162	6	organization	organization	NOUN
ftr-369	162	7	does	do	AUX
ftr-369	162	8	not	not	PART
ftr-369	162	9	pay	pay	VERB
ftr-369	162	10	excessive	excessive	ADJ
ftr-369	162	11	rent	rent	NOUN
ftr-369	162	12	for	for	ADP
ftr-369	162	13	the	the	DET
ftr-369	162	14	use	use	NOUN
ftr-369	162	15	of	of	ADP
ftr-369	162	16	property	property	NOUN
ftr-369	162	17	;	;	PUNCT
ftr-369	162	18	(	(	PUNCT
ftr-369	162	19	3	3	X
ftr-369	162	20	)	)	PUNCT
ftr-369	162	21	that	that	SCONJ
ftr-369	162	22	the	the	DET
ftr-369	162	23	organization	organization	NOUN
ftr-369	162	24	does	do	AUX
ftr-369	162	25	make	make	VERB
ftr-369	162	26	loans	loan	NOUN
ftr-369	162	27	that	that	PRON
ftr-369	162	28	do	do	AUX
ftr-369	162	29	not	not	PART
ftr-369	162	30	conform	conform	VERB
ftr-369	162	31	to	to	ADP
ftr-369	162	32	the	the	DET
ftr-369	162	33	prevailing	prevail	VERB
ftr-369	162	34	interest	interest	NOUN
ftr-369	162	35	rate	rate	NOUN
ftr-369	162	36	or	or	CCONJ
ftr-369	162	37	do	do	AUX
ftr-369	162	38	not	not	PART
ftr-369	162	39	meet	meet	VERB
ftr-369	162	40	normal	normal	ADJ
ftr-369	162	41	criteria	criterion	NOUN
ftr-369	162	42	for	for	ADP
ftr-369	162	43	security	security	NOUN
ftr-369	162	44	or	or	CCONJ
ftr-369	162	45	other	other	ADJ
ftr-369	162	46	guarantees	guarantee	NOUN
ftr-369	162	47	(	(	PUNCT
ftr-369	162	48	see	see	VERB
ftr-369	162	49	.	.	PUNCT
ftr-369	162	50	,	,	PUNCT
ftr-369	162	51	e.g.	e.g.	ADV
ftr-369	162	52	,	,	PUNCT
ftr-369	162	53	orange	orange	PROPN
ftr-369	162	54	county	county	PROPN
ftr-369	162	55	agric	agric	PROPN
ftr-369	162	56	.	.	PUNCT
ftr-369	163	1	soc’y	soc’y	PROPN
ftr-369	163	2	v.	v.	ADP
ftr-369	163	3	comm’r	comm’r	NOUN
ftr-369	163	4	,	,	PUNCT
ftr-369	163	5	893	893	NUM
ftr-369	163	6	f.2d	f.2d	X
ftr-369	163	7	529	529	NUM
ftr-369	163	8	(	(	PUNCT
ftr-369	163	9	2d	2d	NUM
ftr-369	163	10	cir	cir	NOUN
ftr-369	163	11	.	.	PUNCT
ftr-369	163	12	1990	1990	NUM
ftr-369	163	13	)	)	PUNCT
ftr-369	163	14	(	(	PUNCT
ftr-369	163	15	interest	interest	NOUN
ftr-369	163	16	free	free	ADJ
ftr-369	163	17	loans	loan	NOUN
ftr-369	163	18	to	to	ADP
ftr-369	163	19	organization	organization	NOUN
ftr-369	163	20	insiders	insider	NOUN
ftr-369	163	21	constitutes	constitute	VERB
ftr-369	163	22	private	private	ADJ
ftr-369	163	23	inurement	inurement	ADJ
ftr-369	163	24	)	)	PUNCT
ftr-369	163	25	;	;	PUNCT
ftr-369	163	26	and	and	CCONJ
ftr-369	163	27	(	(	PUNCT
ftr-369	163	28	4	4	X
ftr-369	163	29	)	)	PUNCT
ftr-369	163	30	whether	whether	SCONJ
ftr-369	163	31	a	a	DET
ftr-369	163	32	donor	donor	NOUN
ftr-369	163	33	retains	retain	VERB
ftr-369	163	34	an	an	DET
ftr-369	163	35	interest	interest	NOUN
ftr-369	163	36	in	in	ADP
ftr-369	163	37	a	a	DET
ftr-369	163	38	donated	donated	ADJ
ftr-369	163	39	asset	asset	NOUN
ftr-369	163	40	.	.	PUNCT
ftr-369	164	1	the	the	DET
ftr-369	164	2	case	case	NOUN
ftr-369	164	3	of	of	ADP
ftr-369	164	4	ginsberg	ginsberg	PROPN
ftr-369	164	5	v.	v.	PROPN
ftr-369	164	6	commissioner	commissioner	PROPN
ftr-369	164	7	,	,	PUNCT
ftr-369	164	8	46	46	NUM
ftr-369	164	9	t.c	t.c	PROPN
ftr-369	164	10	.	.	PROPN
ftr-369	165	1	47	47	NUM
ftr-369	165	2	(	(	PUNCT
ftr-369	165	3	1966	1966	NUM
ftr-369	165	4	)	)	PUNCT
ftr-369	165	5	,	,	PUNCT
ftr-369	165	6	is	be	AUX
ftr-369	165	7	considered	consider	VERB
ftr-369	165	8	the	the	DET
ftr-369	165	9	benchmark	benchmark	ADJ
ftr-369	165	10	case	case	NOUN
ftr-369	165	11	addressing	address	VERB
ftr-369	165	12	public	public	ADJ
ftr-369	165	13	versus	versus	ADP
ftr-369	165	14	private	private	ADJ
ftr-369	165	15	benefit	benefit	NOUN
ftr-369	165	16	(	(	PUNCT
ftr-369	165	17	inurement	inurement	ADJ
ftr-369	165	18	)	)	PUNCT
ftr-369	165	19	.	.	PUNCT
ftr-369	166	1	in	in	ADP
ftr-369	166	2	that	that	DET
ftr-369	166	3	case	case	NOUN
ftr-369	166	4	,	,	PUNCT
ftr-369	166	5	an	an	DET
ftr-369	166	6	exempt	exempt	ADJ
ftr-369	166	7	organization	organization	NOUN
ftr-369	166	8	was	be	AUX
ftr-369	166	9	formed	form	VERB
ftr-369	166	10	to	to	PART
ftr-369	166	11	dredge	dredge	VERB
ftr-369	166	12	a	a	DET
ftr-369	166	13	navigable	navigable	ADJ
ftr-369	166	14	waterway	waterway	NOUN
ftr-369	166	15	that	that	PRON
ftr-369	166	16	fronted	front	VERB
ftr-369	166	17	its	its	PRON
ftr-369	166	18	members	member	NOUN
ftr-369	166	19	’	’	PART
ftr-369	166	20	private	private	ADJ
ftr-369	166	21	properties	property	NOUN
ftr-369	166	22	.	.	PUNCT
ftr-369	167	1	the	the	DET
ftr-369	167	2	waterway	waterway	NOUN
ftr-369	167	3	was	be	AUX
ftr-369	167	4	rarely	rarely	ADV
ftr-369	167	5	used	use	VERB
ftr-369	167	6	by	by	ADP
ftr-369	167	7	the	the	DET
ftr-369	167	8	public	public	NOUN
ftr-369	167	9	and	and	CCONJ
ftr-369	167	10	the	the	DET
ftr-369	167	11	dredging	dredging	NOUN
ftr-369	167	12	appreciated	appreciate	VERB
ftr-369	167	13	the	the	DET
ftr-369	167	14	value	value	NOUN
ftr-369	167	15	of	of	ADP
ftr-369	167	16	the	the	DET
ftr-369	167	17	members	member	NOUN
ftr-369	167	18	’	’	PART
ftr-369	167	19	properties	property	NOUN
ftr-369	167	20	.	.	PUNCT
ftr-369	168	1	evidence	evidence	NOUN
ftr-369	168	2	was	be	AUX
ftr-369	168	3	submitted	submit	VERB
ftr-369	168	4	that	that	SCONJ
ftr-369	168	5	the	the	DET
ftr-369	168	6	organization	organization	NOUN
ftr-369	168	7	’s	’s	PART
ftr-369	168	8	members	member	NOUN
ftr-369	168	9	contributed	contribute	VERB
ftr-369	168	10	funds	fund	NOUN
ftr-369	168	11	to	to	ADP
ftr-369	168	12	the	the	DET
ftr-369	168	13	organization	organization	NOUN
ftr-369	168	14	in	in	ADP
ftr-369	168	15	accordance	accordance	NOUN
ftr-369	168	16	with	with	ADP
ftr-369	168	17	the	the	DET
ftr-369	168	18	value	value	NOUN
ftr-369	168	19	of	of	ADP
ftr-369	168	20	the	the	DET
ftr-369	168	21	member	member	NOUN
ftr-369	168	22	’s	’s	PART
ftr-369	168	23	property	property	NOUN
ftr-369	168	24	.	.	PUNCT
ftr-369	169	1	the	the	DET
ftr-369	169	2	court	court	NOUN
ftr-369	169	3	held	hold	VERB
ftr-369	169	4	that	that	SCONJ
ftr-369	169	5	the	the	DET
ftr-369	169	6	organization	organization	NOUN
ftr-369	169	7	’s	’s	PART
ftr-369	169	8	purpose	purpose	NOUN
ftr-369	169	9	was	be	AUX
ftr-369	169	10	substantially	substantially	ADV
ftr-369	169	11	a	a	DET
ftr-369	169	12	nonexempt	nonexempt	ADJ
ftr-369	169	13	purpose	purpose	NOUN
ftr-369	169	14	and	and	CCONJ
ftr-369	169	15	that	that	SCONJ
ftr-369	169	16	the	the	DET
ftr-369	169	17	public	public	ADJ
ftr-369	169	18	benefit	benefit	NOUN
ftr-369	169	19	was	be	AUX
ftr-369	169	20	incidental	incidental	ADJ
ftr-369	169	21	.	.	PUNCT
ftr-369	170	1	but	but	CCONJ
ftr-369	170	2	see	see	VERB
ftr-369	170	3	,	,	PUNCT
ftr-369	170	4	irs	irs	PROPN
ftr-369	170	5	rev	rev	VERB
ftr-369	170	6	.	.	PROPN
ftr-369	170	7	rul	rul	PROPN
ftr-369	170	8	.	.	PUNCT
ftr-369	171	1	70	70	NUM
ftr-369	171	2	-	-	SYM
ftr-369	171	3	186	186	NUM
ftr-369	171	4	,	,	PUNCT
ftr-369	171	5	1970	1970	NUM
ftr-369	171	6	-	-	SYM
ftr-369	171	7	1	1	NUM
ftr-369	171	8	c.b	c.b	PROPN
ftr-369	171	9	.	.	PROPN
ftr-369	171	10	128	128	NUM
ftr-369	171	11	(	(	PUNCT
ftr-369	171	12	exempt	exempt	ADJ
ftr-369	171	13	organization	organization	NOUN
ftr-369	171	14	that	that	PRON
ftr-369	171	15	improved	improve	VERB
ftr-369	171	16	a	a	DET
ftr-369	171	17	lake	lake	NOUN
ftr-369	171	18	230	230	NUM
ftr-369	171	19	florida	florida	PROPN
ftr-369	171	20	tax	tax	NOUN
ftr-369	171	21	review	review	NOUN
ftr-369	172	1	[	[	X
ftr-369	172	2	vol	vol	NOUN
ftr-369	172	3	.	.	PUNCT
ftr-369	172	4	9:4	9:4	NUM
ftr-369	172	5	a	a	DET
ftr-369	172	6	“	"	PUNCT
ftr-369	172	7	disqualified	disqualified	ADJ
ftr-369	172	8	person	person	NOUN
ftr-369	172	9	”	"	PUNCT
ftr-369	172	10	is	be	AUX
ftr-369	172	11	any	any	DET
ftr-369	172	12	person	person	NOUN
ftr-369	172	13	who	who	PRON
ftr-369	172	14	was	be	AUX
ftr-369	172	15	,	,	PUNCT
ftr-369	172	16	at	at	ADP
ftr-369	172	17	any	any	DET
ftr-369	172	18	time	time	NOUN
ftr-369	172	19	during	during	ADP
ftr-369	172	20	the	the	DET
ftr-369	172	21	five	five	NUM
ftr-369	172	22	-	-	PUNCT
ftr-369	172	23	year	year	NOUN
ftr-369	172	24	period	period	NOUN
ftr-369	172	25	ending	end	VERB
ftr-369	172	26	on	on	ADP
ftr-369	172	27	the	the	DET
ftr-369	172	28	date	date	NOUN
ftr-369	172	29	of	of	ADP
ftr-369	172	30	the	the	DET
ftr-369	172	31	excess	excess	ADJ
ftr-369	172	32	benefit	benefit	NOUN
ftr-369	172	33	transaction	transaction	NOUN
ftr-369	172	34	,	,	PUNCT
ftr-369	172	35	in	in	ADP
ftr-369	172	36	a	a	DET
ftr-369	172	37	position	position	NOUN
ftr-369	172	38	to	to	PART
ftr-369	172	39	exercise	exercise	VERB
ftr-369	172	40	substantial	substantial	ADJ
ftr-369	172	41	influence	influence	NOUN
ftr-369	172	42	over	over	ADP
ftr-369	172	43	the	the	DET
ftr-369	172	44	affairs	affair	NOUN
ftr-369	172	45	of	of	ADP
ftr-369	172	46	the	the	DET
ftr-369	172	47	organization.27	organization.27	ADJ
ftr-369	172	48	disqualified	disqualify	VERB
ftr-369	172	49	persons	person	NOUN
ftr-369	172	50	also	also	ADV
ftr-369	172	51	include	include	VERB
ftr-369	172	52	family	family	NOUN
ftr-369	172	53	members	member	NOUN
ftr-369	172	54	and	and	CCONJ
ftr-369	172	55	certain	certain	ADJ
ftr-369	172	56	entities	entity	NOUN
ftr-369	172	57	in	in	ADP
ftr-369	172	58	which	which	PRON
ftr-369	172	59	at	at	ADP
ftr-369	172	60	least	least	ADV
ftr-369	172	61	35	35	NUM
ftr-369	172	62	%	%	NOUN
ftr-369	172	63	of	of	ADP
ftr-369	172	64	the	the	DET
ftr-369	172	65	control	control	NOUN
ftr-369	172	66	or	or	CCONJ
ftr-369	172	67	beneficial	beneficial	ADJ
ftr-369	172	68	interests	interest	NOUN
ftr-369	172	69	are	be	AUX
ftr-369	172	70	held	hold	VERB
ftr-369	172	71	by	by	ADP
ftr-369	172	72	a	a	DET
ftr-369	172	73	disqualified	disqualify	VERB
ftr-369	172	74	person.28	person.28	NOUN
ftr-369	172	75	as	as	SCONJ
ftr-369	172	76	enacted	enact	VERB
ftr-369	172	77	in	in	ADP
ftr-369	172	78	1996	1996	NUM
ftr-369	172	79	,	,	PUNCT
ftr-369	172	80	irc	irc	PROPN
ftr-369	172	81	section	section	NOUN
ftr-369	172	82	4958	4958	NUM
ftr-369	172	83	imposed	impose	VERB
ftr-369	172	84	three	three	NUM
ftr-369	172	85	taxes	taxis	NOUN
ftr-369	172	86	(	(	PUNCT
ftr-369	172	87	intermediate	intermediate	ADJ
ftr-369	172	88	sanctions	sanction	NOUN
ftr-369	172	89	):	):	PUNCT
ftr-369	172	90	(	(	PUNCT
ftr-369	172	91	1	1	X
ftr-369	172	92	)	)	PUNCT
ftr-369	172	93	a	a	DET
ftr-369	172	94	“	"	PUNCT
ftr-369	172	95	first	first	ADJ
ftr-369	172	96	-	-	PUNCT
ftr-369	172	97	tier	tier	NOUN
ftr-369	172	98	”	"	PUNCT
ftr-369	172	99	penalty	penalty	NOUN
ftr-369	172	100	excise	excise	NOUN
ftr-369	172	101	tax	tax	NOUN
ftr-369	172	102	equal	equal	ADJ
ftr-369	172	103	to	to	ADP
ftr-369	172	104	10	10	NUM
ftr-369	172	105	%	%	NOUN
ftr-369	172	106	of	of	ADP
ftr-369	172	107	the	the	DET
ftr-369	172	108	excess	excess	ADJ
ftr-369	172	109	benefit	benefit	NOUN
ftr-369	172	110	amount	amount	NOUN
ftr-369	172	111	is	be	AUX
ftr-369	172	112	paid	pay	VERB
ftr-369	172	113	by	by	ADP
ftr-369	172	114	any	any	DET
ftr-369	172	115	organization	organization	NOUN
ftr-369	172	116	manager29	manager29	NOUN
ftr-369	172	117	who	who	PRON
ftr-369	172	118	knowingly	knowingly	ADV
ftr-369	172	119	participates	participate	VERB
ftr-369	172	120	in	in	ADP
ftr-369	172	121	an	an	DET
ftr-369	172	122	excess	excess	ADJ
ftr-369	172	123	benefit	benefit	NOUN
ftr-369	172	124	transaction;30	transaction;30	NOUN
ftr-369	172	125	(	(	PUNCT
ftr-369	172	126	2	2	X
ftr-369	172	127	)	)	PUNCT
ftr-369	172	128	a	a	DET
ftr-369	172	129	“	"	PUNCT
ftr-369	172	130	first	first	ADJ
ftr-369	172	131	-	-	PUNCT
ftr-369	172	132	tier	tier	NOUN
ftr-369	172	133	”	"	PUNCT
ftr-369	172	134	penalty	penalty	NOUN
ftr-369	172	135	excise	excise	NOUN
ftr-369	172	136	tax	tax	NOUN
ftr-369	172	137	equal	equal	ADJ
ftr-369	172	138	to	to	ADP
ftr-369	172	139	25	25	NUM
ftr-369	172	140	%	%	NOUN
ftr-369	172	141	of	of	ADP
ftr-369	172	142	the	the	DET
ftr-369	172	143	excess	excess	ADJ
ftr-369	172	144	benefit	benefit	NOUN
ftr-369	172	145	amount	amount	NOUN
ftr-369	172	146	is	be	AUX
ftr-369	172	147	paid	pay	VERB
ftr-369	172	148	by	by	ADP
ftr-369	172	149	any	any	DET
ftr-369	172	150	disqualified	disqualify	VERB
ftr-369	172	151	person	person	NOUN
ftr-369	172	152	who	who	PRON
ftr-369	172	153	engages	engage	VERB
ftr-369	172	154	in	in	ADP
ftr-369	172	155	an	an	DET
ftr-369	172	156	excess	excess	ADJ
ftr-369	172	157	benefit	benefit	NOUN
ftr-369	172	158	transaction;31	transaction;31	PROPN
ftr-369	172	159	and	and	CCONJ
ftr-369	172	160	(	(	PUNCT
ftr-369	172	161	3	3	X
ftr-369	172	162	)	)	PUNCT
ftr-369	172	163	a	a	DET
ftr-369	172	164	“	"	PUNCT
ftr-369	172	165	second	second	ADJ
ftr-369	172	166	-	-	PUNCT
ftr-369	172	167	tier	tier	NOUN
ftr-369	172	168	”	"	PUNCT
ftr-369	172	169	penalty	penalty	NOUN
ftr-369	172	170	excise	excise	NOUN
ftr-369	172	171	tax	tax	NOUN
ftr-369	172	172	equal	equal	ADJ
ftr-369	172	173	to	to	ADP
ftr-369	172	174	200	200	NUM
ftr-369	172	175	%	%	NOUN
ftr-369	172	176	of	of	ADP
ftr-369	172	177	the	the	DET
ftr-369	172	178	excess	excess	ADJ
ftr-369	172	179	benefit	benefit	NOUN
ftr-369	172	180	amount	amount	NOUN
ftr-369	172	181	is	be	AUX
ftr-369	172	182	paid	pay	VERB
ftr-369	172	183	by	by	ADP
ftr-369	172	184	any	any	DET
ftr-369	172	185	disqualified	disqualify	VERB
ftr-369	172	186	person	person	NOUN
ftr-369	172	187	if	if	SCONJ
ftr-369	172	188	the	the	DET
ftr-369	172	189	excess	excess	ADJ
ftr-369	172	190	benefit	benefit	NOUN
ftr-369	172	191	transaction	transaction	NOUN
ftr-369	172	192	is	be	AUX
ftr-369	172	193	not	not	PART
ftr-369	172	194	corrected	correct	VERB
ftr-369	172	195	within	within	ADP
ftr-369	172	196	the	the	DET
ftr-369	172	197	taxable	taxable	ADJ
ftr-369	172	198	period.32	period.32	NOUN
ftr-369	172	199	there	there	PRON
ftr-369	172	200	is	be	VERB
ftr-369	172	201	no	no	DET
ftr-369	172	202	“	"	PUNCT
ftr-369	172	203	second	second	ADJ
ftr-369	172	204	-	-	PUNCT
ftr-369	172	205	tier	tier	NOUN
ftr-369	172	206	”	"	PUNCT
ftr-369	172	207	penalty	penalty	NOUN
ftr-369	172	208	imposed	impose	VERB
ftr-369	172	209	on	on	ADP
ftr-369	172	210	organization	organization	NOUN
ftr-369	172	211	managers	manager	NOUN
ftr-369	172	212	.	.	PUNCT
ftr-369	173	1	in	in	ADP
ftr-369	173	2	1997	1997	NUM
ftr-369	173	3	,	,	PUNCT
ftr-369	173	4	irc	irc	PROPN
ftr-369	173	5	section	section	NOUN
ftr-369	173	6	4962(b	4962(b	PROPN
ftr-369	173	7	)	)	PUNCT
ftr-369	173	8	was	be	AUX
ftr-369	173	9	amended	amend	VERB
ftr-369	173	10	and	and	CCONJ
ftr-369	173	11	cross	cross	ADJ
ftr-369	173	12	-	-	ADJ
ftr-369	173	13	referenced	referenced	ADJ
ftr-369	173	14	to	to	AUX
ftr-369	173	15	irc	irc	VERB
ftr-369	173	16	section	section	NOUN
ftr-369	173	17	4958	4958	NUM
ftr-369	173	18	.	.	PUNCT
ftr-369	174	1	the	the	DET
ftr-369	174	2	practical	practical	ADJ
ftr-369	174	3	effect	effect	NOUN
ftr-369	174	4	of	of	ADP
ftr-369	174	5	this	this	DET
ftr-369	174	6	amendment	amendment	NOUN
ftr-369	174	7	was	be	AUX
ftr-369	174	8	to	to	PART
ftr-369	174	9	make	make	VERB
ftr-369	174	10	it	it	PRON
ftr-369	174	11	clear	clear	ADJ
ftr-369	174	12	that	that	SCONJ
ftr-369	174	13	the	the	DET
ftr-369	174	14	irs	irs	PROPN
ftr-369	174	15	had	have	VERB
ftr-369	174	16	the	the	DET
ftr-369	174	17	authority	authority	NOUN
ftr-369	174	18	to	to	PART
ftr-369	174	19	abate	abate	VERB
ftr-369	174	20	the	the	DET
ftr-369	174	21	first	first	ADJ
ftr-369	174	22	-	-	PUNCT
ftr-369	174	23	tier	tier	NOUN
ftr-369	174	24	excise	excise	NOUN
ftr-369	174	25	taxes	taxis	NOUN
ftr-369	174	26	if	if	SCONJ
ftr-369	174	27	it	it	PRON
ftr-369	174	28	was	be	AUX
ftr-369	174	29	established	establish	VERB
ftr-369	174	30	that	that	SCONJ
ftr-369	174	31	the	the	DET
ftr-369	174	32	excess	excess	ADJ
ftr-369	174	33	benefit	benefit	NOUN
ftr-369	174	34	transaction	transaction	NOUN
ftr-369	174	35	was	be	AUX
ftr-369	174	36	due	due	ADJ
ftr-369	174	37	to	to	ADP
ftr-369	174	38	reasonable	reasonable	ADJ
ftr-369	174	39	cause	cause	NOUN
ftr-369	174	40	and	and	CCONJ
ftr-369	174	41	not	not	PART
ftr-369	174	42	willful	willful	ADJ
ftr-369	174	43	neglect	neglect	NOUN
ftr-369	174	44	and	and	CCONJ
ftr-369	174	45	the	the	DET
ftr-369	174	46	transaction	transaction	NOUN
ftr-369	174	47	was	be	AUX
ftr-369	174	48	corrected	correct	VERB
ftr-369	174	49	within	within	ADP
ftr-369	174	50	the	the	DET
ftr-369	174	51	specified	specified	ADJ
ftr-369	174	52	time	time	NOUN
ftr-369	174	53	period	period	NOUN
ftr-369	174	54	.	.	PUNCT
ftr-369	175	1	the	the	DET
ftr-369	175	2	irs	irs	PROPN
ftr-369	175	3	has	have	VERB
ftr-369	175	4	the	the	DET
ftr-369	175	5	discretion	discretion	NOUN
ftr-369	175	6	to	to	PART
ftr-369	175	7	impose	impose	VERB
ftr-369	175	8	intermediate	intermediate	ADJ
ftr-369	175	9	sanctions	sanction	NOUN
ftr-369	175	10	instead	instead	ADV
ftr-369	175	11	of	of	ADP
ftr-369	175	12	,	,	PUNCT
ftr-369	175	13	or	or	CCONJ
ftr-369	175	14	in	in	ADP
ftr-369	175	15	addition	addition	NOUN
ftr-369	175	16	to	to	ADP
ftr-369	175	17	,	,	PUNCT
ftr-369	175	18	revocation	revocation	NOUN
ftr-369	175	19	of	of	ADP
ftr-369	175	20	an	an	DET
ftr-369	175	21	organization	organization	NOUN
ftr-369	175	22	’s	’s	PART
ftr-369	175	23	tax	tax	NOUN
ftr-369	175	24	-	-	PUNCT
ftr-369	175	25	exempt	exempt	ADJ
ftr-369	175	26	status	status	NOUN
ftr-369	175	27	.	.	PUNCT
ftr-369	176	1	extensively	extensively	ADV
ftr-369	176	2	used	use	VERB
ftr-369	176	3	by	by	ADP
ftr-369	176	4	the	the	DET
ftr-369	176	5	public	public	NOUN
ftr-369	176	6	for	for	ADP
ftr-369	176	7	public	public	ADJ
ftr-369	176	8	recreational	recreational	ADJ
ftr-369	176	9	purposes	purpose	NOUN
ftr-369	176	10	was	be	AUX
ftr-369	176	11	primarily	primarily	ADV
ftr-369	176	12	a	a	DET
ftr-369	176	13	public	public	ADJ
ftr-369	176	14	benefit	benefit	NOUN
ftr-369	176	15	even	even	ADV
ftr-369	176	16	though	though	SCONJ
ftr-369	176	17	the	the	DET
ftr-369	176	18	adjoining	adjoining	ADJ
ftr-369	176	19	landowners	landowner	NOUN
ftr-369	176	20	(	(	PUNCT
ftr-369	176	21	who	who	PRON
ftr-369	176	22	were	be	AUX
ftr-369	176	23	primarily	primarily	ADV
ftr-369	176	24	but	but	CCONJ
ftr-369	176	25	not	not	PART
ftr-369	176	26	solely	solely	ADV
ftr-369	176	27	contributors	contributor	NOUN
ftr-369	176	28	to	to	ADP
ftr-369	176	29	the	the	DET
ftr-369	176	30	exempt	exempt	ADJ
ftr-369	176	31	organization	organization	NOUN
ftr-369	176	32	)	)	PUNCT
ftr-369	176	33	also	also	ADV
ftr-369	176	34	received	receive	VERB
ftr-369	176	35	a	a	DET
ftr-369	176	36	benefit	benefit	NOUN
ftr-369	176	37	;	;	PUNCT
ftr-369	176	38	the	the	DET
ftr-369	176	39	benefit	benefit	NOUN
ftr-369	176	40	was	be	AUX
ftr-369	176	41	held	hold	VERB
ftr-369	176	42	to	to	PART
ftr-369	176	43	be	be	AUX
ftr-369	176	44	incidental	incidental	ADJ
ftr-369	176	45	to	to	ADP
ftr-369	176	46	the	the	DET
ftr-369	176	47	general	general	ADJ
ftr-369	176	48	public	public	NOUN
ftr-369	176	49	’s	’s	PART
ftr-369	176	50	primary	primary	ADJ
ftr-369	176	51	benefit	benefit	NOUN
ftr-369	176	52	)	)	PUNCT
ftr-369	176	53	.	.	PUNCT
ftr-369	177	1	27	27	NUM
ftr-369	177	2	.	.	PUNCT
ftr-369	178	1	irc	irc	PROPN
ftr-369	178	2	§	§	PROPN
ftr-369	178	3	4958(f)(1)(a	4958(f)(1)(a	NUM
ftr-369	178	4	)	)	PUNCT
ftr-369	178	5	.	.	PUNCT
ftr-369	179	1	28	28	NUM
ftr-369	179	2	.	.	PUNCT
ftr-369	180	1	irc	irc	PROPN
ftr-369	180	2	§	§	PROPN
ftr-369	180	3	4958(f)(1)(b	4958(f)(1)(b	PROPN
ftr-369	180	4	)	)	PUNCT
ftr-369	180	5	,	,	PUNCT
ftr-369	180	6	(	(	PUNCT
ftr-369	180	7	c	c	NOUN
ftr-369	180	8	)	)	PUNCT
ftr-369	180	9	.	.	PUNCT
ftr-369	181	1	29	29	NUM
ftr-369	181	2	.	.	PUNCT
ftr-369	182	1	an	an	DET
ftr-369	182	2	organization	organization	NOUN
ftr-369	182	3	manager	manager	NOUN
ftr-369	182	4	is	be	AUX
ftr-369	182	5	an	an	DET
ftr-369	182	6	“	"	PUNCT
ftr-369	182	7	officer	officer	NOUN
ftr-369	182	8	,	,	PUNCT
ftr-369	182	9	director	director	NOUN
ftr-369	182	10	,	,	PUNCT
ftr-369	182	11	trustee	trustee	NOUN
ftr-369	182	12	,	,	PUNCT
ftr-369	182	13	or	or	CCONJ
ftr-369	182	14	any	any	DET
ftr-369	182	15	individual	individual	NOUN
ftr-369	182	16	having	have	VERB
ftr-369	182	17	powers	power	NOUN
ftr-369	182	18	and	and	CCONJ
ftr-369	182	19	responsibilities	responsibility	NOUN
ftr-369	182	20	similar	similar	ADJ
ftr-369	182	21	to	to	ADP
ftr-369	182	22	those	those	PRON
ftr-369	182	23	of	of	ADP
ftr-369	182	24	an	an	DET
ftr-369	182	25	officer	officer	NOUN
ftr-369	182	26	,	,	PUNCT
ftr-369	182	27	director	director	NOUN
ftr-369	182	28	,	,	PUNCT
ftr-369	182	29	or	or	CCONJ
ftr-369	182	30	trustee	trustee	NOUN
ftr-369	182	31	.	.	PUNCT
ftr-369	183	1	irc	irc	PROPN
ftr-369	183	2	§	§	PROPN
ftr-369	183	3	4958(f)(2	4958(f)(2	PROPN
ftr-369	183	4	)	)	PUNCT
ftr-369	183	5	.	.	PUNCT
ftr-369	184	1	see	see	AUX
ftr-369	184	2	also	also	ADV
ftr-369	184	3	irs	irs	AUX
ftr-369	184	4	notice	notice	VERB
ftr-369	184	5	96	96	NUM
ftr-369	184	6	-	-	SYM
ftr-369	184	7	46	46	NUM
ftr-369	184	8	,	,	PUNCT
ftr-369	184	9	1996	1996	NUM
ftr-369	184	10	-	-	SYM
ftr-369	184	11	2	2	NUM
ftr-369	184	12	c.b	c.b	PROPN
ftr-369	184	13	.	.	PROPN
ftr-369	184	14	212	212	NUM
ftr-369	184	15	(	(	PUNCT
ftr-369	184	16	sept	sept	PROPN
ftr-369	184	17	.	.	PROPN
ftr-369	184	18	23	23	NUM
ftr-369	184	19	,	,	PUNCT
ftr-369	184	20	1996	1996	NUM
ftr-369	184	21	)	)	PUNCT
ftr-369	184	22	.	.	PUNCT
ftr-369	185	1	30	30	NUM
ftr-369	185	2	.	.	PUNCT
ftr-369	186	1	irc	irc	PROPN
ftr-369	186	2	§	§	PROPN
ftr-369	186	3	4958	4958	NUM
ftr-369	186	4	(	(	PUNCT
ftr-369	186	5	a)(2	a)(2	NOUN
ftr-369	186	6	)	)	PUNCT
ftr-369	186	7	.	.	PUNCT
ftr-369	187	1	with	with	ADP
ftr-369	187	2	respect	respect	NOUN
ftr-369	187	3	to	to	ADP
ftr-369	187	4	this	this	DET
ftr-369	187	5	third	third	ADJ
ftr-369	187	6	tax	tax	NOUN
ftr-369	187	7	,	,	PUNCT
ftr-369	187	8	any	any	DET
ftr-369	187	9	one	one	NUM
ftr-369	187	10	excess	excess	ADJ
ftr-369	187	11	benefit	benefit	NOUN
ftr-369	187	12	transaction	transaction	NOUN
ftr-369	187	13	could	could	AUX
ftr-369	187	14	not	not	PART
ftr-369	187	15	result	result	VERB
ftr-369	187	16	in	in	ADP
ftr-369	187	17	an	an	DET
ftr-369	187	18	amount	amount	NOUN
ftr-369	187	19	exceeding	exceed	VERB
ftr-369	187	20	$	$	SYM
ftr-369	187	21	10,000	10,000	NUM
ftr-369	187	22	.	.	PUNCT
ftr-369	188	1	the	the	DET
ftr-369	188	2	2006	2006	NUM
ftr-369	188	3	amendments	amendment	NOUN
ftr-369	188	4	raised	raise	VERB
ftr-369	188	5	this	this	DET
ftr-369	188	6	amount	amount	NOUN
ftr-369	188	7	to	to	ADP
ftr-369	188	8	$	$	SYM
ftr-369	188	9	20,000	20,000	NUM
ftr-369	188	10	.	.	PUNCT
ftr-369	189	1	31	31	NUM
ftr-369	189	2	.	.	PUNCT
ftr-369	190	1	irc	irc	PROPN
ftr-369	190	2	§	§	PROPN
ftr-369	190	3	4958	4958	NUM
ftr-369	190	4	(	(	PUNCT
ftr-369	190	5	a)(1	a)(1	NOUN
ftr-369	190	6	)	)	PUNCT
ftr-369	190	7	.	.	PUNCT
ftr-369	191	1	32	32	NUM
ftr-369	191	2	.	.	PUNCT
ftr-369	192	1	irc	irc	PROPN
ftr-369	192	2	§	§	PROPN
ftr-369	192	3	4958	4958	NUM
ftr-369	192	4	(	(	PUNCT
ftr-369	192	5	b	b	NOUN
ftr-369	192	6	)	)	PUNCT
ftr-369	192	7	.	.	PUNCT
ftr-369	193	1	2009	2009	NUM
ftr-369	193	2	]	]	PUNCT
ftr-369	193	3	the	the	DET
ftr-369	193	4	pension	pension	NOUN
ftr-369	193	5	protection	protection	PROPN
ftr-369	193	6	act	act	NOUN
ftr-369	193	7	of	of	ADP
ftr-369	193	8	2006	2006	NUM
ftr-369	193	9	231	231	NUM
ftr-369	193	10	b.	b.	PROPN
ftr-369	193	11	irs	irs	PROPN
ftr-369	193	12	enforcement	enforcement	NOUN
ftr-369	193	13	of	of	ADP
ftr-369	193	14	irc	irc	PROPN
ftr-369	193	15	section	section	NOUN
ftr-369	193	16	4958	4958	NUM
ftr-369	193	17	prior	prior	ADV
ftr-369	193	18	to	to	ADP
ftr-369	193	19	the	the	DET
ftr-369	193	20	2006	2006	NUM
ftr-369	193	21	amendments	amendment	NOUN
ftr-369	193	22	when	when	SCONJ
ftr-369	193	23	irc	irc	PROPN
ftr-369	193	24	section	section	NOUN
ftr-369	193	25	4958	4958	NUM
ftr-369	193	26	was	be	AUX
ftr-369	193	27	first	first	ADV
ftr-369	193	28	passed	pass	VERB
ftr-369	193	29	,	,	PUNCT
ftr-369	193	30	it	it	PRON
ftr-369	193	31	was	be	AUX
ftr-369	193	32	touted	tout	VERB
ftr-369	193	33	as	as	ADP
ftr-369	193	34	applying	apply	VERB
ftr-369	193	35	only	only	ADV
ftr-369	193	36	to	to	ADP
ftr-369	193	37	major	major	ADJ
ftr-369	193	38	transgressions	transgression	NOUN
ftr-369	193	39	and	and	CCONJ
ftr-369	193	40	not	not	PART
ftr-369	193	41	to	to	PART
ftr-369	193	42	“	"	PUNCT
ftr-369	193	43	foot	foot	NOUN
ftr-369	193	44	faults	fault	NOUN
ftr-369	193	45	.	.	PUNCT
ftr-369	193	46	”	"	PUNCT
ftr-369	194	1	since	since	SCONJ
ftr-369	194	2	then	then	ADV
ftr-369	194	3	it	it	PRON
ftr-369	194	4	has	have	AUX
ftr-369	194	5	morphed	morph	VERB
ftr-369	194	6	into	into	ADP
ftr-369	194	7	a	a	DET
ftr-369	194	8	generally	generally	ADV
ftr-369	194	9	applicable	applicable	ADJ
ftr-369	194	10	rule	rule	NOUN
ftr-369	194	11	used	use	VERB
ftr-369	194	12	not	not	PART
ftr-369	194	13	only	only	ADV
ftr-369	194	14	for	for	ADP
ftr-369	194	15	conflict	conflict	NOUN
ftr-369	194	16	of	of	ADP
ftr-369	194	17	interest	interest	NOUN
ftr-369	194	18	violations	violation	NOUN
ftr-369	194	19	but	but	CCONJ
ftr-369	194	20	also	also	ADV
ftr-369	194	21	for	for	ADP
ftr-369	194	22	paperwork	paperwork	NOUN
ftr-369	194	23	and	and	CCONJ
ftr-369	194	24	judgment	judgment	NOUN
ftr-369	194	25	infractions.33	infractions.33	PROPN
ftr-369	194	26	after	after	SCONJ
ftr-369	194	27	irc	irc	PROPN
ftr-369	194	28	section	section	NOUN
ftr-369	194	29	4958	4958	NUM
ftr-369	194	30	’s	’s	PART
ftr-369	194	31	intermediate	intermediate	ADJ
ftr-369	194	32	sanctions	sanction	NOUN
ftr-369	194	33	provisions	provision	NOUN
ftr-369	194	34	were	be	AUX
ftr-369	194	35	enacted	enact	VERB
ftr-369	194	36	,	,	PUNCT
ftr-369	194	37	the	the	DET
ftr-369	194	38	irs	irs	PROPN
ftr-369	194	39	needed	need	VERB
ftr-369	194	40	to	to	PART
ftr-369	194	41	implement	implement	VERB
ftr-369	194	42	a	a	DET
ftr-369	194	43	plan	plan	NOUN
ftr-369	194	44	to	to	PART
ftr-369	194	45	enforce	enforce	VERB
ftr-369	194	46	these	these	DET
ftr-369	194	47	penalty	penalty	NOUN
ftr-369	194	48	excise	excise	NOUN
ftr-369	194	49	tax	tax	NOUN
ftr-369	194	50	provisions	provision	NOUN
ftr-369	194	51	.	.	PUNCT
ftr-369	195	1	from	from	ADP
ftr-369	195	2	1996	1996	NUM
ftr-369	195	3	through	through	ADP
ftr-369	195	4	2002	2002	NUM
ftr-369	195	5	,	,	PUNCT
ftr-369	195	6	the	the	DET
ftr-369	195	7	irs	irs	PROPN
ftr-369	195	8	released	release	VERB
ftr-369	195	9	a	a	DET
ftr-369	195	10	series	series	NOUN
ftr-369	195	11	of	of	ADP
ftr-369	195	12	memoranda	memoranda	NOUN
ftr-369	195	13	regarding	regard	VERB
ftr-369	195	14	irc	irc	PROPN
ftr-369	195	15	section	section	NOUN
ftr-369	195	16	4958	4958	NUM
ftr-369	195	17	,	,	PUNCT
ftr-369	195	18	which	which	PRON
ftr-369	195	19	basically	basically	ADV
ftr-369	195	20	stated	state	VERB
ftr-369	195	21	and	and	CCONJ
ftr-369	195	22	restated	restate	VERB
ftr-369	195	23	that	that	SCONJ
ftr-369	195	24	it	it	PRON
ftr-369	195	25	was	be	AUX
ftr-369	195	26	unable	unable	ADJ
ftr-369	195	27	to	to	PART
ftr-369	195	28	provide	provide	VERB
ftr-369	195	29	real	real	ADJ
ftr-369	195	30	guidance	guidance	NOUN
ftr-369	195	31	on	on	ADP
ftr-369	195	32	intermediate	intermediate	ADJ
ftr-369	195	33	sanctions	sanction	NOUN
ftr-369	195	34	.	.	PUNCT
ftr-369	196	1	in	in	ADP
ftr-369	196	2	october	october	PROPN
ftr-369	196	3	1996	1996	NUM
ftr-369	196	4	,	,	PUNCT
ftr-369	196	5	the	the	DET
ftr-369	196	6	irs	irs	PROPN
ftr-369	196	7	initiated	initiate	VERB
ftr-369	196	8	a	a	DET
ftr-369	196	9	temporary	temporary	ADJ
ftr-369	196	10	procedure	procedure	NOUN
ftr-369	196	11	for	for	ADP
ftr-369	196	12	handling	handle	VERB
ftr-369	196	13	all	all	DET
ftr-369	196	14	cases	case	NOUN
ftr-369	196	15	involving	involve	VERB
ftr-369	196	16	intermediate	intermediate	ADJ
ftr-369	196	17	sanctions	sanction	NOUN
ftr-369	196	18	or	or	CCONJ
ftr-369	196	19	irc	irc	PROPN
ftr-369	196	20	section	section	NOUN
ftr-369	196	21	501(c)(4	501(c)(4	NUM
ftr-369	196	22	)	)	PUNCT
ftr-369	196	23	inurement.34	inurement.34	NOUN
ftr-369	196	24	instead	instead	ADV
ftr-369	196	25	of	of	ADP
ftr-369	196	26	providing	provide	VERB
ftr-369	196	27	guidance	guidance	NOUN
ftr-369	196	28	to	to	ADP
ftr-369	196	29	the	the	DET
ftr-369	196	30	irs	irs	PROPN
ftr-369	196	31	field	field	NOUN
ftr-369	196	32	offices	office	NOUN
ftr-369	196	33	,	,	PUNCT
ftr-369	196	34	the	the	DET
ftr-369	196	35	memorandum	memorandum	NOUN
ftr-369	196	36	noted	note	VERB
ftr-369	196	37	that	that	SCONJ
ftr-369	196	38	there	there	PRON
ftr-369	196	39	were	be	VERB
ftr-369	196	40	no	no	DET
ftr-369	196	41	regulations	regulation	NOUN
ftr-369	196	42	covering	cover	VERB
ftr-369	196	43	these	these	DET
ftr-369	196	44	issues	issue	NOUN
ftr-369	196	45	,	,	PUNCT
ftr-369	196	46	even	even	ADV
ftr-369	196	47	though	though	SCONJ
ftr-369	196	48	the	the	DET
ftr-369	196	49	statutory	statutory	ADJ
ftr-369	196	50	changes	change	NOUN
ftr-369	196	51	made	make	VERB
ftr-369	196	52	under	under	ADP
ftr-369	196	53	irc	irc	PROPN
ftr-369	196	54	section	section	NOUN
ftr-369	196	55	4958	4958	NUM
ftr-369	196	56	were	be	AUX
ftr-369	196	57	retroactive	retroactive	ADJ
ftr-369	196	58	to	to	ADP
ftr-369	196	59	september	september	PROPN
ftr-369	196	60	14	14	NUM
ftr-369	196	61	,	,	PUNCT
ftr-369	196	62	1995.35	1995.35	NUM
ftr-369	196	63	the	the	DET
ftr-369	196	64	irs	irs	PROPN
ftr-369	196	65	noted	note	VERB
ftr-369	196	66	that	that	SCONJ
ftr-369	196	67	without	without	ADP
ftr-369	196	68	regulations	regulation	NOUN
ftr-369	196	69	,	,	PUNCT
ftr-369	196	70	field	field	NOUN
ftr-369	196	71	offices	office	NOUN
ftr-369	196	72	were	be	AUX
ftr-369	196	73	“	"	PUNCT
ftr-369	196	74	unable	unable	ADJ
ftr-369	196	75	to	to	PART
ftr-369	196	76	assert	assert	VERB
ftr-369	196	77	positions	position	NOUN
ftr-369	196	78	with	with	ADP
ftr-369	196	79	respect	respect	NOUN
ftr-369	196	80	to	to	ADP
ftr-369	196	81	issues	issue	NOUN
ftr-369	196	82	arising	arise	VERB
ftr-369	196	83	under	under	ADP
ftr-369	196	84	the	the	DET
ftr-369	196	85	new	new	ADJ
ftr-369	196	86	provisions	provision	NOUN
ftr-369	196	87	,	,	PUNCT
ftr-369	196	88	either	either	CCONJ
ftr-369	196	89	during	during	ADP
ftr-369	196	90	examinations	examination	NOUN
ftr-369	196	91	of	of	ADP
ftr-369	196	92	exempt	exempt	ADJ
ftr-369	196	93	organizations	organization	NOUN
ftr-369	196	94	,	,	PUNCT
ftr-369	196	95	or	or	CCONJ
ftr-369	196	96	in	in	ADP
ftr-369	196	97	subsequent	subsequent	ADJ
ftr-369	196	98	negotiations	negotiation	NOUN
ftr-369	196	99	with	with	ADP
ftr-369	196	100	taxpayers	taxpayer	NOUN
ftr-369	196	101	to	to	PART
ftr-369	196	102	close	close	VERB
ftr-369	196	103	examinations	examination	NOUN
ftr-369	196	104	.	.	PUNCT
ftr-369	197	1	”36	”36	VERB
ftr-369	197	2	in	in	ADP
ftr-369	197	3	an	an	DET
ftr-369	197	4	attempt	attempt	NOUN
ftr-369	197	5	to	to	PART
ftr-369	197	6	ensure	ensure	VERB
ftr-369	197	7	some	some	DET
ftr-369	197	8	level	level	NOUN
ftr-369	197	9	of	of	ADP
ftr-369	197	10	national	national	ADJ
ftr-369	197	11	uniformity	uniformity	NOUN
ftr-369	197	12	in	in	ADP
ftr-369	197	13	the	the	DET
ftr-369	197	14	resolution	resolution	NOUN
ftr-369	197	15	of	of	ADP
ftr-369	197	16	these	these	DET
ftr-369	197	17	cases	case	NOUN
ftr-369	197	18	,	,	PUNCT
ftr-369	197	19	the	the	DET
ftr-369	197	20	irs	irs	PROPN
ftr-369	197	21	directed	direct	VERB
ftr-369	197	22	the	the	DET
ftr-369	197	23	field	field	NOUN
ftr-369	197	24	offices	office	NOUN
ftr-369	197	25	to	to	PART
ftr-369	197	26	contact	contact	VERB
ftr-369	197	27	the	the	DET
ftr-369	197	28	assistant	assistant	ADJ
ftr-369	197	29	chief	chief	NOUN
ftr-369	197	30	,	,	PUNCT
ftr-369	197	31	project	project	NOUN
ftr-369	197	32	branch	branch	NOUN
ftr-369	197	33	1	1	NUM
ftr-369	197	34	,	,	PUNCT
ftr-369	197	35	before	before	SCONJ
ftr-369	197	36	asserting	assert	VERB
ftr-369	197	37	any	any	DET
ftr-369	197	38	position	position	NOUN
ftr-369	197	39	with	with	ADP
ftr-369	197	40	respect	respect	NOUN
ftr-369	197	41	to	to	ADP
ftr-369	197	42	intermediate	intermediate	ADJ
ftr-369	197	43	sanctions	sanction	NOUN
ftr-369	197	44	and	and	CCONJ
ftr-369	197	45	private	private	ADJ
ftr-369	197	46	inurement	inurement	ADJ
ftr-369	197	47	and	and	CCONJ
ftr-369	197	48	exempt	exempt	ADJ
ftr-369	197	49	organizations.37	organizations.37	VERB
ftr-369	197	50	nearly	nearly	ADV
ftr-369	197	51	two	two	NUM
ftr-369	197	52	years	year	NOUN
ftr-369	197	53	later	later	ADV
ftr-369	197	54	,	,	PUNCT
ftr-369	197	55	the	the	DET
ftr-369	197	56	irs	irs	PROPN
ftr-369	197	57	released	release	VERB
ftr-369	197	58	a	a	DET
ftr-369	197	59	memorandum	memorandum	NOUN
ftr-369	197	60	restating	restate	VERB
ftr-369	197	61	the	the	DET
ftr-369	197	62	october	october	PROPN
ftr-369	197	63	1996	1996	NUM
ftr-369	197	64	memorandum	memorandum	NOUN
ftr-369	197	65	and	and	CCONJ
ftr-369	197	66	noting	note	VERB
ftr-369	197	67	that	that	SCONJ
ftr-369	197	68	proposed	propose	VERB
ftr-369	197	69	regulations	regulation	NOUN
ftr-369	197	70	under	under	ADP
ftr-369	197	71	irc	irc	PROPN
ftr-369	197	72	section	section	NOUN
ftr-369	197	73	4958	4958	NUM
ftr-369	197	74	had	have	AUX
ftr-369	197	75	still	still	ADV
ftr-369	197	76	not	not	PART
ftr-369	197	77	been	be	AUX
ftr-369	197	78	issued.38	issued.38	NOUN
ftr-369	197	79	33	33	NUM
ftr-369	197	80	.	.	PUNCT
ftr-369	198	1	excise	excise	NOUN
ftr-369	198	2	tax	tax	NOUN
ftr-369	198	3	on	on	ADP
ftr-369	198	4	excess	excess	ADJ
ftr-369	198	5	benefit	benefit	NOUN
ftr-369	198	6	transactions	transaction	NOUN
ftr-369	198	7	:	:	PUNCT
ftr-369	198	8	introduction	introduction	NOUN
ftr-369	198	9	(	(	PUNCT
ftr-369	198	10	cch	cch	NOUN
ftr-369	198	11	-	-	PUNCT
ftr-369	198	12	exp	exp	NOUN
ftr-369	198	13	,	,	PUNCT
ftr-369	198	14	federal	federal	ADJ
ftr-369	198	15	-	-	PUNCT
ftr-369	198	16	exempt	exempt	ADJ
ftr-369	198	17	¶	¶	PROPN
ftr-369	198	18	4994e.01	4994e.01	NUM
ftr-369	198	19	(	(	PUNCT
ftr-369	198	20	quoting	quote	VERB
ftr-369	198	21	barnaby	barnaby	PROPN
ftr-369	198	22	zall	zall	PROPN
ftr-369	198	23	,	,	PUNCT
ftr-369	198	24	weinberg	weinberg	PROPN
ftr-369	198	25	&	&	CCONJ
ftr-369	198	26	jacobs	jacobs	PROPN
ftr-369	198	27	,	,	PUNCT
ftr-369	198	28	llp	llp	PROPN
ftr-369	198	29	,	,	PUNCT
ftr-369	198	30	rockville	rockville	PROPN
ftr-369	198	31	,	,	PUNCT
ftr-369	198	32	md	md	PROPN
ftr-369	198	33	.	.	PUNCT
ftr-369	198	34	)	)	PUNCT
ftr-369	198	35	.	.	PUNCT
ftr-369	199	1	34	34	NUM
ftr-369	199	2	.	.	PUNCT
ftr-369	200	1	irs	irs	PROPN
ftr-369	200	2	mem	mem	PROPN
ftr-369	200	3	.	.	PUNCT
ftr-369	200	4	(	(	PUNCT
ftr-369	200	5	oct	oct	PROPN
ftr-369	200	6	.	.	PROPN
ftr-369	200	7	30	30	NUM
ftr-369	200	8	,	,	PUNCT
ftr-369	200	9	1996	1996	NUM
ftr-369	200	10	)	)	PUNCT
ftr-369	200	11	.	.	PUNCT
ftr-369	201	1	35	35	NUM
ftr-369	201	2	.	.	PUNCT
ftr-369	202	1	i	i	PRON
ftr-369	202	2	d.	d.	PROPN
ftr-369	202	3	36	36	NUM
ftr-369	202	4	.	.	PUNCT
ftr-369	203	1	i	i	PRON
ftr-369	203	2	d.	d.	PROPN
ftr-369	203	3	37	37	NUM
ftr-369	203	4	.	.	PUNCT
ftr-369	204	1	i	i	PRON
ftr-369	204	2	d.	d.	PROPN
ftr-369	204	3	the	the	DET
ftr-369	204	4	assistant	assistant	ADJ
ftr-369	204	5	chief	chief	NOUN
ftr-369	204	6	would	would	AUX
ftr-369	204	7	then	then	ADV
ftr-369	204	8	inform	inform	VERB
ftr-369	204	9	the	the	DET
ftr-369	204	10	irs	irs	PROPN
ftr-369	204	11	agent	agent	NOUN
ftr-369	204	12	what	what	PRON
ftr-369	204	13	information	information	NOUN
ftr-369	204	14	should	should	AUX
ftr-369	204	15	be	be	AUX
ftr-369	204	16	included	include	VERB
ftr-369	204	17	in	in	ADP
ftr-369	204	18	the	the	DET
ftr-369	204	19	request	request	NOUN
ftr-369	204	20	.	.	PUNCT
ftr-369	205	1	i	i	PRON
ftr-369	205	2	d.	d.	PROPN
ftr-369	205	3	38	38	NUM
ftr-369	205	4	.	.	PUNCT
ftr-369	206	1	the	the	DET
ftr-369	206	2	irs	irs	PROPN
ftr-369	206	3	noted	note	VERB
ftr-369	206	4	in	in	ADP
ftr-369	206	5	irs	irs	PROPN
ftr-369	206	6	mem	mem	X
ftr-369	206	7	.	.	PUNCT
ftr-369	207	1	(	(	PUNCT
ftr-369	207	2	jun	jun	PROPN
ftr-369	207	3	.	.	PROPN
ftr-369	207	4	25	25	NUM
ftr-369	207	5	,	,	PUNCT
ftr-369	207	6	1998	1998	NUM
ftr-369	207	7	)	)	PUNCT
ftr-369	207	8	that	that	SCONJ
ftr-369	207	9	the	the	DET
ftr-369	207	10	issuance	issuance	NOUN
ftr-369	207	11	of	of	ADP
ftr-369	207	12	regulations	regulation	NOUN
ftr-369	207	13	was	be	AUX
ftr-369	207	14	a	a	DET
ftr-369	207	15	“	"	PUNCT
ftr-369	207	16	priority	priority	NOUN
ftr-369	207	17	item	item	NOUN
ftr-369	207	18	for	for	ADP
ftr-369	207	19	1998	1998	NUM
ftr-369	207	20	.	.	PUNCT
ftr-369	207	21	”	"	PUNCT
ftr-369	208	1	however	however	ADV
ftr-369	208	2	,	,	PUNCT
ftr-369	208	3	in	in	ADP
ftr-369	208	4	the	the	DET
ftr-369	208	5	meantime	meantime	NOUN
ftr-369	208	6	irs	irs	PROPN
ftr-369	208	7	field	field	NOUN
ftr-369	208	8	offices	office	NOUN
ftr-369	208	9	were	be	AUX
ftr-369	208	10	instructed	instruct	VERB
ftr-369	208	11	to	to	PART
ftr-369	208	12	continue	continue	VERB
ftr-369	208	13	contacting	contact	VERB
ftr-369	208	14	the	the	DET
ftr-369	208	15	assistant	assistant	ADJ
ftr-369	208	16	chief	chief	NOUN
ftr-369	208	17	with	with	ADP
ftr-369	208	18	all	all	DET
ftr-369	208	19	questions	question	NOUN
ftr-369	208	20	concerning	concern	VERB
ftr-369	208	21	intermediate	intermediate	ADJ
ftr-369	208	22	sanctions	sanction	NOUN
ftr-369	208	23	.	.	PUNCT
ftr-369	209	1	all	all	DET
ftr-369	209	2	examinations	examination	NOUN
ftr-369	209	3	in	in	ADP
ftr-369	209	4	which	which	PRON
ftr-369	209	5	irc	irc	PROPN
ftr-369	209	6	§	§	PROPN
ftr-369	209	7	4958	4958	NUM
ftr-369	209	8	was	be	AUX
ftr-369	209	9	an	an	DET
ftr-369	209	10	issue	issue	NOUN
ftr-369	209	11	were	be	AUX
ftr-369	209	12	required	require	VERB
ftr-369	209	13	to	to	PART
ftr-369	209	14	be	be	AUX
ftr-369	209	15	submitted	submit	VERB
ftr-369	209	16	for	for	ADP
ftr-369	209	17	technical	technical	ADJ
ftr-369	209	18	advice	advice	NOUN
ftr-369	209	19	,	,	PUNCT
ftr-369	209	20	including	include	VERB
ftr-369	209	21	all	all	DET
ftr-369	209	22	cases	case	NOUN
ftr-369	209	23	in	in	ADP
ftr-369	209	24	which	which	PRON
ftr-369	209	25	a	a	DET
ftr-369	209	26	tax	tax	NOUN
ftr-369	209	27	under	under	ADP
ftr-369	209	28	irc	irc	PROPN
ftr-369	209	29	§	§	PROPN
ftr-369	209	30	4958	4958	NUM
ftr-369	209	31	was	be	AUX
ftr-369	209	32	proposed	propose	VERB
ftr-369	209	33	,	,	PUNCT
ftr-369	209	34	as	as	ADV
ftr-369	209	35	well	well	ADV
ftr-369	209	36	as	as	ADP
ftr-369	209	37	any	any	DET
ftr-369	209	38	cases	case	NOUN
ftr-369	209	39	considered	consider	VERB
ftr-369	209	40	for	for	ADP
ftr-369	209	41	a	a	DET
ftr-369	209	42	closing	closing	NOUN
ftr-369	209	43	agreement	agreement	NOUN
ftr-369	209	44	in	in	ADP
ftr-369	209	45	which	which	PRON
ftr-369	209	46	an	an	DET
ftr-369	209	47	irc	irc	PROPN
ftr-369	209	48	§	§	PROPN
ftr-369	209	49	4958	4958	NUM
ftr-369	209	50	excess	excess	ADJ
ftr-369	209	51	benefit	benefit	NOUN
ftr-369	209	52	transaction	transaction	NOUN
ftr-369	209	53	or	or	CCONJ
ftr-369	209	54	inurement	inurement	ADJ
ftr-369	209	55	issue	issue	NOUN
ftr-369	209	56	was	be	AUX
ftr-369	209	57	an	an	DET
ftr-369	209	58	issue	issue	NOUN
ftr-369	209	59	to	to	PART
ftr-369	209	60	be	be	AUX
ftr-369	209	61	232	232	NUM
ftr-369	209	62	florida	florida	PROPN
ftr-369	209	63	tax	tax	NOUN
ftr-369	209	64	review	review	NOUN
ftr-369	210	1	[	[	X
ftr-369	210	2	vol	vol	NOUN
ftr-369	210	3	.	.	PUNCT
ftr-369	210	4	9:4	9:4	NUM
ftr-369	210	5	on	on	ADP
ftr-369	210	6	august	august	PROPN
ftr-369	210	7	24	24	NUM
ftr-369	210	8	,	,	PUNCT
ftr-369	210	9	1998	1998	NUM
ftr-369	210	10	,	,	PUNCT
ftr-369	210	11	the	the	DET
ftr-369	210	12	irs	irs	PROPN
ftr-369	210	13	released	release	VERB
ftr-369	210	14	proposed	propose	VERB
ftr-369	210	15	regulations	regulation	NOUN
ftr-369	210	16	under	under	ADP
ftr-369	210	17	irc	irc	PROPN
ftr-369	210	18	section	section	NOUN
ftr-369	210	19	4958	4958	NUM
ftr-369	210	20	that	that	PRON
ftr-369	210	21	failed	fail	VERB
ftr-369	210	22	to	to	PART
ftr-369	210	23	provide	provide	VERB
ftr-369	210	24	any	any	DET
ftr-369	210	25	real	real	ADJ
ftr-369	210	26	guidance	guidance	NOUN
ftr-369	210	27	to	to	ADP
ftr-369	210	28	irs	irs	PROPN
ftr-369	210	29	field	field	NOUN
ftr-369	210	30	offices.39	offices.39	VERB
ftr-369	210	31	the	the	DET
ftr-369	210	32	proposed	propose	VERB
ftr-369	210	33	regulations	regulation	NOUN
ftr-369	210	34	made	make	VERB
ftr-369	210	35	it	it	PRON
ftr-369	210	36	clear	clear	ADJ
ftr-369	210	37	that	that	SCONJ
ftr-369	210	38	the	the	DET
ftr-369	210	39	irs	irs	PROPN
ftr-369	210	40	could	could	AUX
ftr-369	210	41	seek	seek	VERB
ftr-369	210	42	intermediate	intermediate	ADJ
ftr-369	210	43	sanctions	sanction	NOUN
ftr-369	210	44	and	and	CCONJ
ftr-369	210	45	the	the	DET
ftr-369	210	46	revocation	revocation	NOUN
ftr-369	210	47	of	of	ADP
ftr-369	210	48	an	an	DET
ftr-369	210	49	organization	organization	NOUN
ftr-369	210	50	’s	’s	PART
ftr-369	210	51	tax	tax	NOUN
ftr-369	210	52	-	-	PUNCT
ftr-369	210	53	exempt	exempt	ADJ
ftr-369	210	54	status.40	status.40	NOUN
ftr-369	210	55	four	four	NUM
ftr-369	210	56	months	month	NOUN
ftr-369	210	57	later	later	ADV
ftr-369	210	58	,	,	PUNCT
ftr-369	210	59	the	the	DET
ftr-369	210	60	irs	irs	PROPN
ftr-369	210	61	acknowledged	acknowledge	VERB
ftr-369	210	62	“	"	PUNCT
ftr-369	210	63	widespread	widespread	ADJ
ftr-369	210	64	interest	interest	NOUN
ftr-369	210	65	within	within	ADP
ftr-369	210	66	the	the	DET
ftr-369	210	67	exempt	exempt	ADJ
ftr-369	210	68	organization	organization	NOUN
ftr-369	210	69	community	community	NOUN
ftr-369	210	70	regarding	regard	VERB
ftr-369	210	71	excess	excess	ADJ
ftr-369	210	72	benefit	benefit	NOUN
ftr-369	210	73	audits	audits	NOUN
ftr-369	210	74	.	.	PUNCT
ftr-369	211	1	”41	”41	PROPN
ftr-369	211	2	the	the	DET
ftr-369	211	3	irs	irs	PROPN
ftr-369	211	4	made	make	VERB
ftr-369	211	5	public	public	ADJ
ftr-369	211	6	three	three	NUM
ftr-369	211	7	internal	internal	ADJ
ftr-369	211	8	memoranda	memorandum	NOUN
ftr-369	211	9	requiring	require	VERB
ftr-369	211	10	field	field	NOUN
ftr-369	211	11	staff	staff	NOUN
ftr-369	211	12	to	to	PART
ftr-369	211	13	coordinate	coordinate	VERB
ftr-369	211	14	with	with	ADP
ftr-369	211	15	the	the	DET
ftr-369	211	16	irs	irs	PROPN
ftr-369	211	17	national	national	ADJ
ftr-369	211	18	office	office	NOUN
ftr-369	211	19	examinations	examination	NOUN
ftr-369	211	20	that	that	PRON
ftr-369	211	21	might	might	AUX
ftr-369	211	22	involve	involve	VERB
ftr-369	211	23	intermediate	intermediate	ADJ
ftr-369	211	24	sanctions	sanction	NOUN
ftr-369	211	25	,	,	PUNCT
ftr-369	211	26	private	private	ADJ
ftr-369	211	27	inurement	inurement	ADJ
ftr-369	211	28	,	,	PUNCT
ftr-369	211	29	and	and	CCONJ
ftr-369	211	30	qualification	qualification	NOUN
ftr-369	211	31	of	of	ADP
ftr-369	211	32	exempt	exempt	ADJ
ftr-369	211	33	status.42	status.42	NOUN
ftr-369	211	34	on	on	ADP
ftr-369	211	35	april	april	PROPN
ftr-369	211	36	13	13	NUM
ftr-369	211	37	,	,	PUNCT
ftr-369	211	38	1999	1999	NUM
ftr-369	211	39	,	,	PUNCT
ftr-369	211	40	the	the	DET
ftr-369	211	41	irs	irs	PROPN
ftr-369	211	42	again	again	ADV
ftr-369	211	43	released	release	VERB
ftr-369	211	44	a	a	DET
ftr-369	211	45	memorandum	memorandum	NOUN
ftr-369	211	46	restating	restate	VERB
ftr-369	211	47	that	that	SCONJ
ftr-369	211	48	field	field	NOUN
ftr-369	211	49	staff	staff	NOUN
ftr-369	211	50	must	must	AUX
ftr-369	211	51	contact	contact	VERB
ftr-369	211	52	the	the	DET
ftr-369	211	53	irs	irs	PROPN
ftr-369	211	54	national	national	ADJ
ftr-369	211	55	office	office	NOUN
ftr-369	211	56	about	about	ADP
ftr-369	211	57	any	any	DET
ftr-369	211	58	examinations	examination	NOUN
ftr-369	211	59	that	that	PRON
ftr-369	211	60	might	might	AUX
ftr-369	211	61	involve	involve	VERB
ftr-369	211	62	intermediate	intermediate	ADJ
ftr-369	211	63	sanctions	sanction	NOUN
ftr-369	211	64	,	,	PUNCT
ftr-369	211	65	private	private	ADJ
ftr-369	211	66	inurement	inurement	ADJ
ftr-369	211	67	,	,	PUNCT
ftr-369	211	68	and	and	CCONJ
ftr-369	211	69	qualification	qualification	NOUN
ftr-369	211	70	of	of	ADP
ftr-369	211	71	exempt	exempt	ADJ
ftr-369	211	72	status.43	status.43	ADJ
ftr-369	211	73	c.	c.	PROPN
ftr-369	211	74	final	final	ADJ
ftr-369	211	75	regulations	regulation	NOUN
ftr-369	211	76	under	under	ADP
ftr-369	211	77	irc	irc	PROPN
ftr-369	211	78	section	section	NOUN
ftr-369	211	79	4958	4958	NUM
ftr-369	211	80	in	in	ADP
ftr-369	211	81	2001	2001	NUM
ftr-369	211	82	,	,	PUNCT
ftr-369	211	83	the	the	DET
ftr-369	211	84	treasury	treasury	PROPN
ftr-369	211	85	department	department	PROPN
ftr-369	211	86	and	and	CCONJ
ftr-369	211	87	the	the	DET
ftr-369	211	88	irs	irs	PROPN
ftr-369	211	89	issued	issue	VERB
ftr-369	211	90	temporary	temporary	ADJ
ftr-369	211	91	regulations	regulation	NOUN
ftr-369	211	92	under	under	ADP
ftr-369	211	93	irc	irc	PROPN
ftr-369	211	94	section	section	NOUN
ftr-369	211	95	4958	4958	NUM
ftr-369	211	96	.	.	PUNCT
ftr-369	212	1	the	the	DET
ftr-369	212	2	preamble	preamble	NOUN
ftr-369	212	3	to	to	ADP
ftr-369	212	4	the	the	DET
ftr-369	212	5	temporary	temporary	ADJ
ftr-369	212	6	regulations	regulation	NOUN
ftr-369	212	7	resolved	resolve	VERB
ftr-369	212	8	in	in	ADP
ftr-369	212	9	the	the	DET
ftr-369	212	10	closing	closing	NOUN
ftr-369	212	11	agreement	agreement	NOUN
ftr-369	212	12	.	.	PUNCT
ftr-369	213	1	it	it	PRON
ftr-369	213	2	was	be	AUX
ftr-369	213	3	also	also	ADV
ftr-369	213	4	stated	state	VERB
ftr-369	213	5	that	that	SCONJ
ftr-369	213	6	separate	separate	ADJ
ftr-369	213	7	technical	technical	ADJ
ftr-369	213	8	advice	advice	NOUN
ftr-369	213	9	was	be	AUX
ftr-369	213	10	necessary	necessary	ADJ
ftr-369	213	11	for	for	SCONJ
ftr-369	213	12	persons	person	NOUN
ftr-369	213	13	with	with	ADP
ftr-369	213	14	interests	interest	NOUN
ftr-369	213	15	inconsistent	inconsistent	ADJ
ftr-369	213	16	with	with	ADP
ftr-369	213	17	the	the	DET
ftr-369	213	18	exempt	exempt	ADJ
ftr-369	213	19	organization	organization	NOUN
ftr-369	213	20	or	or	CCONJ
ftr-369	213	21	the	the	DET
ftr-369	213	22	interests	interest	NOUN
ftr-369	213	23	of	of	ADP
ftr-369	213	24	other	other	ADJ
ftr-369	213	25	persons	person	NOUN
ftr-369	213	26	that	that	PRON
ftr-369	213	27	participated	participate	VERB
ftr-369	213	28	in	in	ADP
ftr-369	213	29	the	the	DET
ftr-369	213	30	excess	excess	ADJ
ftr-369	213	31	benefit	benefit	NOUN
ftr-369	213	32	transaction	transaction	NOUN
ftr-369	213	33	.	.	PUNCT
ftr-369	214	1	i	i	PRON
ftr-369	214	2	d.	d.	PROPN
ftr-369	214	3	39	39	NUM
ftr-369	214	4	.	.	PUNCT
ftr-369	215	1	irs	irs	PROPN
ftr-369	215	2	notice	notice	NOUN
ftr-369	215	3	of	of	ADP
ftr-369	215	4	proposed	propose	VERB
ftr-369	215	5	rulemaking	rulemaking	NOUN
ftr-369	215	6	,	,	PUNCT
ftr-369	215	7	reg-246256	reg-246256	PUNCT
ftr-369	215	8	-	-	PUNCT
ftr-369	215	9	96	96	NUM
ftr-369	215	10	.	.	PUNCT
ftr-369	216	1	the	the	DET
ftr-369	216	2	proposed	propose	VERB
ftr-369	216	3	regulations	regulation	NOUN
ftr-369	216	4	stated	state	VERB
ftr-369	216	5	that	that	SCONJ
ftr-369	216	6	“	"	PUNCT
ftr-369	216	7	[	[	X
ftr-369	216	8	t]he	t]he	ADV
ftr-369	216	9	excise	excise	NOUN
ftr-369	216	10	taxes	taxis	NOUN
ftr-369	216	11	imposed	impose	VERB
ftr-369	216	12	by	by	ADP
ftr-369	216	13	§	§	PROPN
ftr-369	216	14	4958	4958	NUM
ftr-369	216	15	do	do	AUX
ftr-369	216	16	not	not	PART
ftr-369	216	17	affect	affect	VERB
ftr-369	216	18	the	the	DET
ftr-369	216	19	substantive	substantive	ADJ
ftr-369	216	20	statutory	statutory	ADJ
ftr-369	216	21	standards	standard	NOUN
ftr-369	216	22	for	for	ADP
ftr-369	216	23	tax	tax	NOUN
ftr-369	216	24	exemption	exemption	NOUN
ftr-369	216	25	under	under	ADP
ftr-369	216	26	§	§	PROPN
ftr-369	216	27	501(c)(3	501(c)(3	NUM
ftr-369	216	28	)	)	PUNCT
ftr-369	216	29	or	or	CCONJ
ftr-369	216	30	(	(	PUNCT
ftr-369	216	31	4	4	NUM
ftr-369	216	32	)	)	PUNCT
ftr-369	216	33	.	.	PUNCT
ftr-369	216	34	”	"	PUNCT
ftr-369	217	1	the	the	DET
ftr-369	217	2	preamble	preamble	NOUN
ftr-369	217	3	to	to	ADP
ftr-369	217	4	the	the	DET
ftr-369	217	5	1998	1998	NUM
ftr-369	217	6	proposed	propose	VERB
ftr-369	217	7	regulations	regulation	NOUN
ftr-369	217	8	stated	state	VERB
ftr-369	217	9	that	that	SCONJ
ftr-369	217	10	the	the	DET
ftr-369	217	11	irs	irs	PROPN
ftr-369	217	12	will	will	AUX
ftr-369	217	13	“	"	PUNCT
ftr-369	217	14	exercise	exercise	VERB
ftr-369	217	15	its	its	PRON
ftr-369	217	16	administrative	administrative	ADJ
ftr-369	217	17	discretion	discretion	NOUN
ftr-369	217	18	in	in	ADP
ftr-369	217	19	enforcing	enforce	VERB
ftr-369	217	20	the	the	DET
ftr-369	217	21	requirements	requirement	NOUN
ftr-369	217	22	of	of	ADP
ftr-369	217	23	§	§	PROPN
ftr-369	217	24	§	§	PROPN
ftr-369	217	25	4958	4958	NUM
ftr-369	217	26	,	,	PUNCT
ftr-369	217	27	501(c)(3	501(c)(3	NUM
ftr-369	217	28	)	)	PUNCT
ftr-369	217	29	,	,	PUNCT
ftr-369	217	30	and	and	CCONJ
ftr-369	217	31	501(c)(4	501(c)(4	NUM
ftr-369	217	32	)	)	PUNCT
ftr-369	217	33	.	.	PUNCT
ftr-369	218	1	four	four	NUM
ftr-369	218	2	factors	factor	NOUN
ftr-369	218	3	were	be	AUX
ftr-369	218	4	listed	list	VERB
ftr-369	218	5	that	that	SCONJ
ftr-369	218	6	the	the	DET
ftr-369	218	7	irs	irs	PROPN
ftr-369	218	8	would	would	AUX
ftr-369	218	9	consider	consider	VERB
ftr-369	218	10	in	in	ADP
ftr-369	218	11	“	"	PUNCT
ftr-369	218	12	determining	determine	VERB
ftr-369	218	13	whether	whether	SCONJ
ftr-369	218	14	an	an	DET
ftr-369	218	15	applicable	applicable	ADJ
ftr-369	218	16	tax	tax	NOUN
ftr-369	218	17	-	-	PUNCT
ftr-369	218	18	exempt	exempt	ADJ
ftr-369	218	19	organization	organization	NOUN
ftr-369	218	20	described	describe	VERB
ftr-369	218	21	in	in	ADP
ftr-369	218	22	§	§	PROPN
ftr-369	218	23	501(c)(3	501(c)(3	NUM
ftr-369	218	24	)	)	PUNCT
ftr-369	218	25	continues	continue	VERB
ftr-369	218	26	to	to	PART
ftr-369	218	27	be	be	AUX
ftr-369	218	28	described	describe	VERB
ftr-369	218	29	in	in	ADP
ftr-369	218	30	§	§	PROPN
ftr-369	218	31	501(c)(3	501(c)(3	NUM
ftr-369	218	32	)	)	PUNCT
ftr-369	218	33	in	in	ADP
ftr-369	218	34	cases	case	NOUN
ftr-369	218	35	in	in	ADP
ftr-369	218	36	which	which	PRON
ftr-369	218	37	§	§	PROPN
ftr-369	218	38	4958	4958	NUM
ftr-369	218	39	excise	excise	NOUN
ftr-369	218	40	taxes	taxis	NOUN
ftr-369	218	41	are	be	AUX
ftr-369	218	42	also	also	ADV
ftr-369	218	43	imposed	impose	VERB
ftr-369	218	44	:	:	PUNCT
ftr-369	218	45	(	(	PUNCT
ftr-369	218	46	1	1	X
ftr-369	218	47	)	)	PUNCT
ftr-369	218	48	whether	whether	SCONJ
ftr-369	218	49	the	the	DET
ftr-369	218	50	organization	organization	NOUN
ftr-369	218	51	has	have	AUX
ftr-369	218	52	been	be	AUX
ftr-369	218	53	involved	involve	VERB
ftr-369	218	54	in	in	ADP
ftr-369	218	55	repeated	repeat	VERB
ftr-369	218	56	excess	excess	ADJ
ftr-369	218	57	benefit	benefit	NOUN
ftr-369	218	58	transactions	transaction	NOUN
ftr-369	218	59	;	;	PUNCT
ftr-369	218	60	(	(	PUNCT
ftr-369	218	61	2	2	X
ftr-369	218	62	)	)	PUNCT
ftr-369	218	63	the	the	DET
ftr-369	218	64	size	size	NOUN
ftr-369	218	65	and	and	CCONJ
ftr-369	218	66	scope	scope	NOUN
ftr-369	218	67	of	of	ADP
ftr-369	218	68	the	the	DET
ftr-369	218	69	excess	excess	ADJ
ftr-369	218	70	benefit	benefit	NOUN
ftr-369	218	71	transactions	transaction	NOUN
ftr-369	218	72	;	;	PUNCT
ftr-369	218	73	(	(	PUNCT
ftr-369	218	74	3	3	X
ftr-369	218	75	)	)	PUNCT
ftr-369	218	76	whether	whether	SCONJ
ftr-369	218	77	,	,	PUNCT
ftr-369	218	78	after	after	ADP
ftr-369	218	79	concluding	conclude	VERB
ftr-369	218	80	that	that	SCONJ
ftr-369	218	81	it	it	PRON
ftr-369	218	82	has	have	AUX
ftr-369	218	83	been	be	AUX
ftr-369	218	84	a	a	DET
ftr-369	218	85	party	party	NOUN
ftr-369	218	86	to	to	ADP
ftr-369	218	87	an	an	DET
ftr-369	218	88	excess	excess	ADJ
ftr-369	218	89	benefit	benefit	NOUN
ftr-369	218	90	transaction	transaction	NOUN
ftr-369	218	91	,	,	PUNCT
ftr-369	218	92	the	the	DET
ftr-369	218	93	organization	organization	NOUN
ftr-369	218	94	has	have	AUX
ftr-369	218	95	implemented	implement	VERB
ftr-369	218	96	safeguards	safeguard	NOUN
ftr-369	218	97	to	to	PART
ftr-369	218	98	prevent	prevent	VERB
ftr-369	218	99	future	future	ADJ
ftr-369	218	100	recurrences	recurrence	NOUN
ftr-369	218	101	;	;	PUNCT
ftr-369	218	102	and	and	CCONJ
ftr-369	218	103	(	(	PUNCT
ftr-369	218	104	4	4	X
ftr-369	218	105	)	)	PUNCT
ftr-369	218	106	whether	whether	SCONJ
ftr-369	218	107	there	there	PRON
ftr-369	218	108	was	be	VERB
ftr-369	218	109	compliance	compliance	NOUN
ftr-369	218	110	with	with	ADP
ftr-369	218	111	other	other	ADJ
ftr-369	218	112	applicable	applicable	ADJ
ftr-369	218	113	laws	law	NOUN
ftr-369	218	114	.	.	PUNCT
ftr-369	219	1	63	63	NUM
ftr-369	219	2	fed	feed	VERB
ftr-369	219	3	.	.	PUNCT
ftr-369	220	1	reg	reg	PROPN
ftr-369	220	2	.	.	PUNCT
ftr-369	221	1	41,488	41,488	NUM
ftr-369	221	2	-	-	SYM
ftr-369	221	3	489	489	NUM
ftr-369	221	4	.	.	PUNCT
ftr-369	222	1	40	40	NUM
ftr-369	222	2	.	.	PUNCT
ftr-369	223	1	i	i	PRON
ftr-369	223	2	d.	d.	PROPN
ftr-369	223	3	41	41	NUM
ftr-369	223	4	.	.	PUNCT
ftr-369	224	1	irs	irs	PROPN
ftr-369	224	2	exempt	exempt	ADJ
ftr-369	224	3	orgs	org	NOUN
ftr-369	224	4	.	.	PUNCT
ftr-369	225	1	mem	mem	PROPN
ftr-369	225	2	.	.	PUNCT
ftr-369	226	1	(	(	PUNCT
ftr-369	226	2	dec	dec	PROPN
ftr-369	226	3	.	.	PROPN
ftr-369	226	4	23	23	NUM
ftr-369	226	5	,	,	PUNCT
ftr-369	226	6	1998	1998	NUM
ftr-369	226	7	)	)	PUNCT
ftr-369	226	8	.	.	PUNCT
ftr-369	227	1	42	42	NUM
ftr-369	227	2	.	.	PUNCT
ftr-369	228	1	i	i	PRON
ftr-369	228	2	d.	d.	PROPN
ftr-369	228	3	43	43	NUM
ftr-369	228	4	.	.	PUNCT
ftr-369	229	1	irs	irs	PROPN
ftr-369	229	2	announcement	announcement	NOUN
ftr-369	229	3	of	of	ADP
ftr-369	229	4	release	release	NOUN
ftr-369	229	5	of	of	ADP
ftr-369	229	6	exempt	exempt	ADJ
ftr-369	229	7	orgs	org	NOUN
ftr-369	229	8	.	.	PUNCT
ftr-369	230	1	mem	mem	PROPN
ftr-369	230	2	.	.	PUNCT
ftr-369	231	1	(	(	PUNCT
ftr-369	231	2	apr	apr	PROPN
ftr-369	231	3	.	.	PROPN
ftr-369	231	4	13	13	NUM
ftr-369	231	5	,	,	PUNCT
ftr-369	231	6	1999	1999	NUM
ftr-369	231	7	)	)	PUNCT
ftr-369	231	8	.	.	PUNCT
ftr-369	232	1	three	three	NUM
ftr-369	232	2	days	day	NOUN
ftr-369	232	3	later	later	ADV
ftr-369	232	4	the	the	DET
ftr-369	232	5	irs	irs	PROPN
ftr-369	232	6	released	release	VERB
ftr-369	232	7	another	another	DET
ftr-369	232	8	memorandum	memorandum	NOUN
ftr-369	232	9	restating	restate	VERB
ftr-369	232	10	that	that	SCONJ
ftr-369	232	11	separate	separate	ADJ
ftr-369	232	12	technical	technical	ADJ
ftr-369	232	13	advice	advice	NOUN
ftr-369	232	14	was	be	AUX
ftr-369	232	15	necessary	necessary	ADJ
ftr-369	232	16	for	for	SCONJ
ftr-369	232	17	persons	person	NOUN
ftr-369	232	18	with	with	ADP
ftr-369	232	19	interests	interest	NOUN
ftr-369	232	20	inconsistent	inconsistent	ADJ
ftr-369	232	21	with	with	ADP
ftr-369	232	22	the	the	DET
ftr-369	232	23	exempt	exempt	ADJ
ftr-369	232	24	organization	organization	NOUN
ftr-369	232	25	,	,	PUNCT
ftr-369	232	26	or	or	CCONJ
ftr-369	232	27	the	the	DET
ftr-369	232	28	interests	interest	NOUN
ftr-369	232	29	of	of	ADP
ftr-369	232	30	other	other	ADJ
ftr-369	232	31	persons	person	NOUN
ftr-369	232	32	that	that	PRON
ftr-369	232	33	participated	participate	VERB
ftr-369	232	34	in	in	ADP
ftr-369	232	35	the	the	DET
ftr-369	232	36	excess	excess	ADJ
ftr-369	232	37	benefit	benefit	NOUN
ftr-369	232	38	transaction	transaction	NOUN
ftr-369	232	39	.	.	PUNCT
ftr-369	233	1	exempt	exempt	ADJ
ftr-369	233	2	orgs	org	NOUN
ftr-369	233	3	.	.	PUNCT
ftr-369	234	1	mem	mem	PROPN
ftr-369	234	2	.	.	PUNCT
ftr-369	235	1	(	(	PUNCT
ftr-369	235	2	apr	apr	PROPN
ftr-369	235	3	.	.	PROPN
ftr-369	235	4	16	16	NUM
ftr-369	235	5	,	,	PUNCT
ftr-369	235	6	1999	1999	NUM
ftr-369	235	7	)	)	PUNCT
ftr-369	235	8	.	.	PUNCT
ftr-369	236	1	2009	2009	NUM
ftr-369	236	2	]	]	PUNCT
ftr-369	236	3	the	the	DET
ftr-369	236	4	pension	pension	NOUN
ftr-369	236	5	protection	protection	PROPN
ftr-369	236	6	act	act	NOUN
ftr-369	236	7	of	of	ADP
ftr-369	236	8	2006	2006	NUM
ftr-369	236	9	233	233	NUM
ftr-369	236	10	stated	state	VERB
ftr-369	236	11	that	that	SCONJ
ftr-369	236	12	the	the	DET
ftr-369	236	13	irs	irs	PROPN
ftr-369	236	14	intended	intend	VERB
ftr-369	236	15	to	to	PART
ftr-369	236	16	publish	publish	VERB
ftr-369	236	17	guidance	guidance	NOUN
ftr-369	236	18	regarding	regard	VERB
ftr-369	236	19	the	the	DET
ftr-369	236	20	factors	factor	NOUN
ftr-369	236	21	it	it	PRON
ftr-369	236	22	will	will	AUX
ftr-369	236	23	consider	consider	VERB
ftr-369	236	24	“	"	PUNCT
ftr-369	236	25	as	as	SCONJ
ftr-369	236	26	it	it	PRON
ftr-369	236	27	gains	gain	VERB
ftr-369	236	28	more	more	ADJ
ftr-369	236	29	experience	experience	NOUN
ftr-369	236	30	in	in	ADP
ftr-369	236	31	administering	administer	VERB
ftr-369	236	32	section	section	NOUN
ftr-369	236	33	4958.”44	4958.”44	PROPN
ftr-369	236	34	the	the	DET
ftr-369	236	35	final	final	ADJ
ftr-369	236	36	regulations	regulation	NOUN
ftr-369	236	37	relating	relate	VERB
ftr-369	236	38	to	to	PART
ftr-369	236	39	excise	excise	VERB
ftr-369	236	40	taxes	taxis	NOUN
ftr-369	236	41	on	on	ADP
ftr-369	236	42	excess	excess	ADJ
ftr-369	236	43	benefit	benefit	NOUN
ftr-369	236	44	transactions	transaction	NOUN
ftr-369	236	45	under	under	ADP
ftr-369	236	46	irc	irc	PROPN
ftr-369	236	47	section	section	NOUN
ftr-369	236	48	4958	4958	NUM
ftr-369	236	49	became	become	VERB
ftr-369	236	50	effective	effective	ADJ
ftr-369	236	51	on	on	ADP
ftr-369	236	52	january	january	PROPN
ftr-369	236	53	23	23	NUM
ftr-369	236	54	,	,	PUNCT
ftr-369	236	55	2002.45	2002.45	NUM
ftr-369	236	56	the	the	DET
ftr-369	236	57	regulations	regulation	NOUN
ftr-369	236	58	focus	focus	VERB
ftr-369	236	59	on	on	ADP
ftr-369	236	60	44	44	NUM
ftr-369	236	61	.	.	PUNCT
ftr-369	237	1	irs	irs	PROPN
ftr-369	237	2	notice	notice	NOUN
ftr-369	237	3	of	of	ADP
ftr-369	237	4	proposed	propose	VERB
ftr-369	237	5	rulemaking	rulemaking	NOUN
ftr-369	237	6	(	(	PUNCT
ftr-369	237	7	reg-111257	reg-111257	NOUN
ftr-369	237	8	-	-	PUNCT
ftr-369	237	9	05	05	NUM
ftr-369	237	10	)	)	PUNCT
ftr-369	237	11	,	,	PUNCT
ftr-369	237	12	70	70	NUM
ftr-369	237	13	fr53599	fr53599	NOUN
ftr-369	237	14	-	-	PUNCT
ftr-369	237	15	01	01	NUM
ftr-369	237	16	,	,	PUNCT
ftr-369	237	17	2005	2005	NUM
ftr-369	237	18	-	-	SYM
ftr-369	237	19	2	2	NUM
ftr-369	237	20	c.b	c.b	PROPN
ftr-369	237	21	.	.	PROPN
ftr-369	237	22	759	759	NUM
ftr-369	237	23	(	(	PUNCT
ftr-369	237	24	sept	sept	PROPN
ftr-369	237	25	.	.	PROPN
ftr-369	237	26	9	9	NUM
ftr-369	237	27	,	,	PUNCT
ftr-369	237	28	2005	2005	NUM
ftr-369	237	29	)	)	PUNCT
ftr-369	237	30	(	(	PUNCT
ftr-369	237	31	emphasis	emphasis	NOUN
ftr-369	237	32	added	add	VERB
ftr-369	237	33	)	)	PUNCT
ftr-369	237	34	.	.	PUNCT
ftr-369	238	1	45	45	NUM
ftr-369	238	2	.	.	PUNCT
ftr-369	239	1	t.d	t.d	PROPN
ftr-369	239	2	.	.	PROPN
ftr-369	239	3	8978	8978	NUM
ftr-369	239	4	,	,	PUNCT
ftr-369	239	5	2002	2002	NUM
ftr-369	239	6	-	-	SYM
ftr-369	239	7	1	1	NUM
ftr-369	239	8	c.b	c.b	PROPN
ftr-369	239	9	.	.	PROPN
ftr-369	239	10	500	500	NUM
ftr-369	239	11	(	(	PUNCT
ftr-369	239	12	corrected	correct	VERB
ftr-369	239	13	mar	mar	PROPN
ftr-369	239	14	.	.	PROPN
ftr-369	239	15	19	19	NUM
ftr-369	239	16	,	,	PUNCT
ftr-369	239	17	2002	2002	NUM
ftr-369	239	18	)	)	PUNCT
ftr-369	239	19	.	.	PUNCT
ftr-369	240	1	the	the	DET
ftr-369	240	2	2002	2002	NUM
ftr-369	240	3	irc	irc	PROPN
ftr-369	240	4	§	§	PROPN
ftr-369	240	5	4958	4958	NUM
ftr-369	240	6	final	final	ADJ
ftr-369	240	7	regulations	regulation	NOUN
ftr-369	240	8	included	include	VERB
ftr-369	240	9	the	the	DET
ftr-369	240	10	following	follow	VERB
ftr-369	240	11	provisions	provision	NOUN
ftr-369	240	12	:	:	PUNCT
ftr-369	240	13	treas	treas	PROPN
ftr-369	240	14	.	.	PUNCT
ftr-369	241	1	reg	reg	PROPN
ftr-369	241	2	.	.	PUNCT
ftr-369	242	1	§	§	PROPN
ftr-369	242	2	53.4958	53.4958	NUM
ftr-369	242	3	-	-	SYM
ftr-369	242	4	1(e)(1	1(e)(1	NUM
ftr-369	242	5	)	)	PUNCT
ftr-369	242	6	provides	provide	VERB
ftr-369	242	7	that	that	PRON
ftr-369	242	8	except	except	SCONJ
ftr-369	242	9	as	as	SCONJ
ftr-369	242	10	otherwise	otherwise	ADV
ftr-369	242	11	provided	provide	VERB
ftr-369	242	12	,	,	PUNCT
ftr-369	242	13	an	an	DET
ftr-369	242	14	excess	excess	ADJ
ftr-369	242	15	benefit	benefit	NOUN
ftr-369	242	16	transaction	transaction	NOUN
ftr-369	242	17	occurs	occur	VERB
ftr-369	242	18	on	on	ADP
ftr-369	242	19	the	the	DET
ftr-369	242	20	date	date	NOUN
ftr-369	242	21	on	on	ADP
ftr-369	242	22	which	which	PRON
ftr-369	242	23	the	the	DET
ftr-369	242	24	disqualified	disqualify	VERB
ftr-369	242	25	person	person	NOUN
ftr-369	242	26	receives	receive	VERB
ftr-369	242	27	the	the	DET
ftr-369	242	28	economic	economic	ADJ
ftr-369	242	29	benefit	benefit	NOUN
ftr-369	242	30	for	for	ADP
ftr-369	242	31	federal	federal	ADJ
ftr-369	242	32	income	income	NOUN
ftr-369	242	33	tax	tax	NOUN
ftr-369	242	34	purposes	purpose	NOUN
ftr-369	242	35	.	.	PUNCT
ftr-369	243	1	treas	treas	PROPN
ftr-369	243	2	.	.	PUNCT
ftr-369	244	1	reg	reg	PROPN
ftr-369	244	2	.	.	PUNCT
ftr-369	245	1	§	§	PROPN
ftr-369	245	2	53.4958	53.4958	NUM
ftr-369	245	3	-	-	SYM
ftr-369	245	4	1(e)(2	1(e)(2	NUM
ftr-369	245	5	)	)	PUNCT
ftr-369	245	6	provides	provide	VERB
ftr-369	245	7	that	that	SCONJ
ftr-369	245	8	in	in	ADP
ftr-369	245	9	the	the	DET
ftr-369	245	10	case	case	NOUN
ftr-369	245	11	of	of	ADP
ftr-369	245	12	rights	right	NOUN
ftr-369	245	13	to	to	ADP
ftr-369	245	14	future	future	ADJ
ftr-369	245	15	compensation	compensation	NOUN
ftr-369	245	16	,	,	PUNCT
ftr-369	245	17	including	include	VERB
ftr-369	245	18	benefits	benefit	NOUN
ftr-369	245	19	under	under	ADP
ftr-369	245	20	a	a	DET
ftr-369	245	21	nonqualified	nonqualifie	VERB
ftr-369	245	22	deferred	defer	VERB
ftr-369	245	23	compensation	compensation	NOUN
ftr-369	245	24	plan	plan	NOUN
ftr-369	245	25	,	,	PUNCT
ftr-369	245	26	the	the	DET
ftr-369	245	27	excess	excess	ADJ
ftr-369	245	28	benefit	benefit	NOUN
ftr-369	245	29	transaction	transaction	NOUN
ftr-369	245	30	occurs	occur	VERB
ftr-369	245	31	on	on	ADP
ftr-369	245	32	the	the	DET
ftr-369	245	33	date	date	NOUN
ftr-369	245	34	the	the	DET
ftr-369	245	35	right	right	NOUN
ftr-369	245	36	to	to	ADP
ftr-369	245	37	future	future	ADJ
ftr-369	245	38	compensation	compensation	NOUN
ftr-369	245	39	is	be	AUX
ftr-369	245	40	not	not	PART
ftr-369	245	41	subject	subject	ADJ
ftr-369	245	42	to	to	ADP
ftr-369	245	43	a	a	DET
ftr-369	245	44	substantial	substantial	ADJ
ftr-369	245	45	risk	risk	NOUN
ftr-369	245	46	of	of	ADP
ftr-369	245	47	forfeiture	forfeiture	NOUN
ftr-369	245	48	.	.	PUNCT
ftr-369	246	1	however	however	ADV
ftr-369	246	2	,	,	PUNCT
ftr-369	246	3	where	where	SCONJ
ftr-369	246	4	a	a	DET
ftr-369	246	5	disqualified	disqualify	VERB
ftr-369	246	6	person	person	NOUN
ftr-369	246	7	elects	elect	NOUN
ftr-369	246	8	under	under	ADP
ftr-369	246	9	§	§	PROPN
ftr-369	246	10	83(b	83(b	NUM
ftr-369	246	11	)	)	PUNCT
ftr-369	246	12	of	of	ADP
ftr-369	246	13	the	the	DET
ftr-369	246	14	code	code	NOUN
ftr-369	246	15	to	to	PART
ftr-369	246	16	include	include	VERB
ftr-369	246	17	deferred	deferred	ADJ
ftr-369	246	18	compensation	compensation	NOUN
ftr-369	246	19	in	in	ADP
ftr-369	246	20	gross	gross	ADJ
ftr-369	246	21	income	income	NOUN
ftr-369	246	22	in	in	ADP
ftr-369	246	23	a	a	DET
ftr-369	246	24	taxable	taxable	ADJ
ftr-369	246	25	year	year	NOUN
ftr-369	246	26	,	,	PUNCT
ftr-369	246	27	any	any	DET
ftr-369	246	28	excess	excess	ADJ
ftr-369	246	29	benefit	benefit	NOUN
ftr-369	246	30	transaction	transaction	NOUN
ftr-369	246	31	with	with	ADP
ftr-369	246	32	respect	respect	NOUN
ftr-369	246	33	to	to	ADP
ftr-369	246	34	this	this	DET
ftr-369	246	35	deferred	defer	VERB
ftr-369	246	36	compensation	compensation	NOUN
ftr-369	246	37	occurs	occur	VERB
ftr-369	246	38	in	in	ADP
ftr-369	246	39	that	that	DET
ftr-369	246	40	year	year	NOUN
ftr-369	246	41	.	.	PUNCT
ftr-369	247	1	treas	treas	PROPN
ftr-369	247	2	.	.	PUNCT
ftr-369	248	1	reg	reg	PROPN
ftr-369	248	2	.	.	PUNCT
ftr-369	249	1	§	§	PROPN
ftr-369	249	2	53.4958	53.4958	NUM
ftr-369	249	3	-	-	SYM
ftr-369	249	4	1(f)(1	1(f)(1	NUM
ftr-369	249	5	)	)	PUNCT
ftr-369	249	6	provides	provide	VERB
ftr-369	249	7	that	that	SCONJ
ftr-369	249	8	§	§	PROPN
ftr-369	249	9	4958	4958	NUM
ftr-369	249	10	of	of	ADP
ftr-369	249	11	the	the	DET
ftr-369	249	12	code	code	NOUN
ftr-369	249	13	applies	apply	VERB
ftr-369	249	14	to	to	ADP
ftr-369	249	15	transactions	transaction	NOUN
ftr-369	249	16	occurring	occur	VERB
ftr-369	249	17	on	on	ADP
ftr-369	249	18	or	or	CCONJ
ftr-369	249	19	after	after	ADP
ftr-369	249	20	september	september	PROPN
ftr-369	249	21	14	14	NUM
ftr-369	249	22	,	,	PUNCT
ftr-369	249	23	1995	1995	NUM
ftr-369	249	24	.	.	PUNCT
ftr-369	250	1	however	however	ADV
ftr-369	250	2	,	,	PUNCT
ftr-369	250	3	under	under	ADP
ftr-369	250	4	treas	treas	PROPN
ftr-369	250	5	.	.	PUNCT
ftr-369	251	1	reg	reg	PROPN
ftr-369	251	2	.	.	PUNCT
ftr-369	252	1	§	§	PROPN
ftr-369	252	2	53.4958	53.4958	NUM
ftr-369	252	3	-	-	SYM
ftr-369	252	4	1(f)(2	1(f)(2	NUM
ftr-369	252	5	)	)	PUNCT
ftr-369	253	1	,	,	PUNCT
ftr-369	253	2	§	§	PROPN
ftr-369	253	3	4958	4958	NUM
ftr-369	253	4	does	do	AUX
ftr-369	253	5	not	not	PART
ftr-369	253	6	apply	apply	VERB
ftr-369	253	7	to	to	ADP
ftr-369	253	8	any	any	DET
ftr-369	253	9	transaction	transaction	NOUN
ftr-369	253	10	occurring	occur	VERB
ftr-369	253	11	pursuant	pursuant	ADV
ftr-369	253	12	to	to	ADP
ftr-369	253	13	a	a	DET
ftr-369	253	14	written	write	VERB
ftr-369	253	15	contract	contract	NOUN
ftr-369	253	16	that	that	PRON
ftr-369	253	17	was	be	AUX
ftr-369	253	18	binding	bind	VERB
ftr-369	253	19	on	on	ADP
ftr-369	253	20	september	september	PROPN
ftr-369	253	21	13	13	NUM
ftr-369	253	22	,	,	PUNCT
ftr-369	253	23	1995	1995	NUM
ftr-369	253	24	,	,	PUNCT
ftr-369	253	25	and	and	CCONJ
ftr-369	253	26	at	at	ADP
ftr-369	253	27	all	all	DET
ftr-369	253	28	times	time	NOUN
ftr-369	253	29	thereafter	thereafter	ADV
ftr-369	253	30	before	before	SCONJ
ftr-369	253	31	the	the	DET
ftr-369	253	32	transaction	transaction	NOUN
ftr-369	253	33	occurs	occur	VERB
ftr-369	253	34	.	.	PUNCT
ftr-369	254	1	but	but	CCONJ
ftr-369	254	2	if	if	SCONJ
ftr-369	254	3	a	a	DET
ftr-369	254	4	binding	bind	VERB
ftr-369	254	5	written	write	VERB
ftr-369	254	6	contract	contract	NOUN
ftr-369	254	7	is	be	AUX
ftr-369	254	8	materially	materially	ADV
ftr-369	254	9	changed	change	VERB
ftr-369	254	10	,	,	PUNCT
ftr-369	254	11	it	it	PRON
ftr-369	254	12	is	be	AUX
ftr-369	254	13	treated	treat	VERB
ftr-369	254	14	as	as	ADP
ftr-369	254	15	a	a	DET
ftr-369	254	16	new	new	ADJ
ftr-369	254	17	contract	contract	NOUN
ftr-369	254	18	entered	enter	VERB
ftr-369	254	19	into	into	ADP
ftr-369	254	20	as	as	ADP
ftr-369	254	21	of	of	ADP
ftr-369	254	22	the	the	DET
ftr-369	254	23	date	date	NOUN
ftr-369	254	24	the	the	DET
ftr-369	254	25	material	material	NOUN
ftr-369	254	26	change	change	NOUN
ftr-369	254	27	is	be	AUX
ftr-369	254	28	effective	effective	ADJ
ftr-369	254	29	.	.	PUNCT
ftr-369	255	1	the	the	DET
ftr-369	255	2	regulations	regulation	NOUN
ftr-369	255	3	state	state	NOUN
ftr-369	255	4	:	:	PUNCT
ftr-369	255	5	“	"	PUNCT
ftr-369	255	6	a	a	DET
ftr-369	255	7	material	material	NOUN
ftr-369	255	8	change	change	NOUN
ftr-369	255	9	includes	include	VERB
ftr-369	255	10	an	an	DET
ftr-369	255	11	extension	extension	NOUN
ftr-369	255	12	or	or	CCONJ
ftr-369	255	13	renewal	renewal	NOUN
ftr-369	255	14	of	of	ADP
ftr-369	255	15	the	the	DET
ftr-369	255	16	contract	contract	NOUN
ftr-369	255	17	...	...	PUNCT
ftr-369	255	18	,	,	PUNCT
ftr-369	255	19	or	or	CCONJ
ftr-369	255	20	a	a	DET
ftr-369	255	21	more	more	ADJ
ftr-369	255	22	than	than	ADP
ftr-369	255	23	incidental	incidental	ADJ
ftr-369	255	24	change	change	NOUN
ftr-369	255	25	to	to	ADP
ftr-369	255	26	any	any	DET
ftr-369	255	27	payment	payment	NOUN
ftr-369	255	28	under	under	ADP
ftr-369	255	29	the	the	DET
ftr-369	255	30	contract	contract	NOUN
ftr-369	255	31	.	.	PUNCT
ftr-369	255	32	”	"	PUNCT
ftr-369	256	1	the	the	DET
ftr-369	256	2	extension	extension	NOUN
ftr-369	256	3	or	or	CCONJ
ftr-369	256	4	renewal	renewal	NOUN
ftr-369	256	5	of	of	ADP
ftr-369	256	6	a	a	DET
ftr-369	256	7	contract	contract	NOUN
ftr-369	256	8	that	that	PRON
ftr-369	256	9	results	result	VERB
ftr-369	256	10	from	from	ADP
ftr-369	256	11	the	the	DET
ftr-369	256	12	contracting	contracting	NOUN
ftr-369	256	13	person	person	NOUN
ftr-369	256	14	unilaterally	unilaterally	ADV
ftr-369	256	15	exercising	exercise	VERB
ftr-369	256	16	an	an	DET
ftr-369	256	17	option	option	NOUN
ftr-369	256	18	expressly	expressly	ADV
ftr-369	256	19	granted	grant	VERB
ftr-369	256	20	by	by	ADP
ftr-369	256	21	the	the	DET
ftr-369	256	22	contract	contract	NOUN
ftr-369	256	23	is	be	AUX
ftr-369	256	24	not	not	PART
ftr-369	256	25	a	a	DET
ftr-369	256	26	material	material	NOUN
ftr-369	256	27	change	change	NOUN
ftr-369	256	28	.	.	PUNCT
ftr-369	257	1	treas	treas	PROPN
ftr-369	257	2	.	.	PUNCT
ftr-369	258	1	reg	reg	PROPN
ftr-369	258	2	.	.	PUNCT
ftr-369	259	1	§	§	PROPN
ftr-369	259	2	53.4958	53.4958	NUM
ftr-369	259	3	-	-	SYM
ftr-369	259	4	3(a)(1	3(a)(1	NUM
ftr-369	259	5	)	)	PUNCT
ftr-369	259	6	defines	define	VERB
ftr-369	259	7	a	a	DET
ftr-369	259	8	disqualified	disqualified	ADJ
ftr-369	259	9	person	person	NOUN
ftr-369	259	10	,	,	PUNCT
ftr-369	259	11	with	with	ADP
ftr-369	259	12	respect	respect	NOUN
ftr-369	259	13	to	to	ADP
ftr-369	259	14	any	any	DET
ftr-369	259	15	transaction	transaction	NOUN
ftr-369	259	16	,	,	PUNCT
ftr-369	259	17	as	as	ADP
ftr-369	259	18	any	any	DET
ftr-369	259	19	person	person	NOUN
ftr-369	259	20	who	who	PRON
ftr-369	259	21	was	be	AUX
ftr-369	259	22	in	in	ADP
ftr-369	259	23	a	a	DET
ftr-369	259	24	position	position	NOUN
ftr-369	259	25	to	to	PART
ftr-369	259	26	exercise	exercise	VERB
ftr-369	259	27	substantial	substantial	ADJ
ftr-369	259	28	influence	influence	NOUN
ftr-369	259	29	over	over	ADP
ftr-369	259	30	the	the	DET
ftr-369	259	31	affairs	affair	NOUN
ftr-369	259	32	of	of	ADP
ftr-369	259	33	an	an	DET
ftr-369	259	34	applicable	applicable	ADJ
ftr-369	259	35	tax	tax	NOUN
ftr-369	259	36	-	-	PUNCT
ftr-369	259	37	exempt	exempt	ADJ
ftr-369	259	38	organization	organization	NOUN
ftr-369	259	39	at	at	ADP
ftr-369	259	40	any	any	DET
ftr-369	259	41	time	time	NOUN
ftr-369	259	42	during	during	ADP
ftr-369	259	43	the	the	DET
ftr-369	259	44	five	five	NUM
ftr-369	259	45	-	-	PUNCT
ftr-369	259	46	year	year	NOUN
ftr-369	259	47	period	period	NOUN
ftr-369	259	48	ending	end	VERB
ftr-369	259	49	on	on	ADP
ftr-369	259	50	the	the	DET
ftr-369	259	51	date	date	NOUN
ftr-369	259	52	of	of	ADP
ftr-369	259	53	the	the	DET
ftr-369	259	54	transaction	transaction	NOUN
ftr-369	259	55	.	.	PUNCT
ftr-369	260	1	treas	treas	PROPN
ftr-369	260	2	.	.	PUNCT
ftr-369	261	1	reg	reg	PROPN
ftr-369	261	2	.	.	PUNCT
ftr-369	262	1	§	§	PROPN
ftr-369	262	2	53.4958	53.4958	NUM
ftr-369	262	3	-	-	SYM
ftr-369	262	4	3(b)(1	3(b)(1	NUM
ftr-369	262	5	)	)	PUNCT
ftr-369	262	6	provides	provide	VERB
ftr-369	262	7	that	that	SCONJ
ftr-369	262	8	a	a	DET
ftr-369	262	9	person	person	NOUN
ftr-369	262	10	is	be	AUX
ftr-369	262	11	a	a	DET
ftr-369	262	12	disqualified	disqualified	ADJ
ftr-369	262	13	person	person	NOUN
ftr-369	262	14	with	with	ADP
ftr-369	262	15	respect	respect	NOUN
ftr-369	262	16	to	to	ADP
ftr-369	262	17	any	any	DET
ftr-369	262	18	transaction	transaction	NOUN
ftr-369	262	19	with	with	ADP
ftr-369	262	20	an	an	DET
ftr-369	262	21	applicable	applicable	ADJ
ftr-369	262	22	tax	tax	NOUN
ftr-369	262	23	-	-	PUNCT
ftr-369	262	24	exempt	exempt	ADJ
ftr-369	262	25	organization	organization	NOUN
ftr-369	262	26	if	if	SCONJ
ftr-369	262	27	the	the	DET
ftr-369	262	28	person	person	NOUN
ftr-369	262	29	is	be	AUX
ftr-369	262	30	a	a	DET
ftr-369	262	31	member	member	NOUN
ftr-369	262	32	of	of	ADP
ftr-369	262	33	the	the	DET
ftr-369	262	34	family	family	NOUN
ftr-369	262	35	of	of	ADP
ftr-369	262	36	a	a	DET
ftr-369	262	37	person	person	NOUN
ftr-369	262	38	who	who	PRON
ftr-369	262	39	is	be	AUX
ftr-369	262	40	a	a	DET
ftr-369	262	41	disqualified	disqualified	ADJ
ftr-369	262	42	person	person	NOUN
ftr-369	262	43	with	with	ADP
ftr-369	262	44	respect	respect	NOUN
ftr-369	262	45	to	to	ADP
ftr-369	262	46	any	any	DET
ftr-369	262	47	transaction	transaction	NOUN
ftr-369	262	48	with	with	ADP
ftr-369	262	49	the	the	DET
ftr-369	262	50	same	same	ADJ
ftr-369	262	51	organization	organization	NOUN
ftr-369	262	52	.	.	PUNCT
ftr-369	263	1	a	a	DET
ftr-369	263	2	person	person	NOUN
ftr-369	263	3	’s	’s	PART
ftr-369	263	4	family	family	NOUN
ftr-369	263	5	includes	include	VERB
ftr-369	263	6	the	the	DET
ftr-369	263	7	person	person	NOUN
ftr-369	263	8	’s	’s	PART
ftr-369	263	9	spouse	spouse	NOUN
ftr-369	263	10	.	.	PUNCT
ftr-369	264	1	treas	treas	PROPN
ftr-369	264	2	.	.	PUNCT
ftr-369	265	1	reg	reg	PROPN
ftr-369	265	2	.	.	PUNCT
ftr-369	266	1	§	§	PROPN
ftr-369	266	2	53.4958	53.4958	NUM
ftr-369	266	3	-	-	SYM
ftr-369	266	4	3(c	3(c	NUM
ftr-369	266	5	)	)	PUNCT
ftr-369	266	6	provides	provide	VERB
ftr-369	266	7	that	that	SCONJ
ftr-369	266	8	voting	voting	NOUN
ftr-369	266	9	members	member	NOUN
ftr-369	266	10	of	of	ADP
ftr-369	266	11	the	the	DET
ftr-369	266	12	governing	govern	VERB
ftr-369	266	13	body	body	NOUN
ftr-369	266	14	,	,	PUNCT
ftr-369	266	15	presidents	president	NOUN
ftr-369	266	16	,	,	PUNCT
ftr-369	266	17	chief	chief	ADJ
ftr-369	266	18	executive	executive	ADJ
ftr-369	266	19	officers	officer	NOUN
ftr-369	266	20	,	,	PUNCT
ftr-369	266	21	or	or	CCONJ
ftr-369	266	22	chief	chief	ADJ
ftr-369	266	23	operating	operate	VERB
ftr-369	266	24	officers	officer	NOUN
ftr-369	266	25	are	be	AUX
ftr-369	266	26	persons	person	NOUN
ftr-369	266	27	who	who	PRON
ftr-369	266	28	are	be	AUX
ftr-369	266	29	in	in	ADP
ftr-369	266	30	a	a	DET
ftr-369	266	31	position	position	NOUN
ftr-369	266	32	to	to	PART
ftr-369	266	33	exercise	exercise	VERB
ftr-369	266	34	substantial	substantial	ADJ
ftr-369	266	35	influence	influence	NOUN
ftr-369	266	36	over	over	ADP
ftr-369	266	37	the	the	DET
ftr-369	266	38	affairs	affair	NOUN
ftr-369	266	39	of	of	ADP
ftr-369	266	40	the	the	DET
ftr-369	266	41	organization	organization	NOUN
ftr-369	266	42	.	.	PUNCT
ftr-369	267	1	treas	treas	PROPN
ftr-369	267	2	.	.	PUNCT
ftr-369	268	1	reg	reg	PROPN
ftr-369	268	2	.	.	PUNCT
ftr-369	269	1	§	§	PROPN
ftr-369	269	2	53.4958	53.4958	NUM
ftr-369	269	3	-	-	PUNCT
ftr-369	269	4	4(a)(1	4(a)(1	NUM
ftr-369	269	5	)	)	PUNCT
ftr-369	269	6	of	of	ADP
ftr-369	269	7	the	the	DET
ftr-369	269	8	regulations	regulation	NOUN
ftr-369	269	9	provides	provide	VERB
ftr-369	269	10	that	that	PRON
ftr-369	269	11	to	to	PART
ftr-369	269	12	determine	determine	VERB
ftr-369	269	13	whether	whether	SCONJ
ftr-369	269	14	an	an	DET
ftr-369	269	15	excess	excess	ADJ
ftr-369	269	16	benefit	benefit	NOUN
ftr-369	269	17	transaction	transaction	NOUN
ftr-369	269	18	has	have	AUX
ftr-369	269	19	occurred	occur	VERB
ftr-369	269	20	,	,	PUNCT
ftr-369	269	21	all	all	DET
ftr-369	269	22	consideration	consideration	NOUN
ftr-369	269	23	and	and	CCONJ
ftr-369	269	24	benefits	benefit	NOUN
ftr-369	269	25	exchanged	exchange	VERB
ftr-369	269	26	between	between	ADP
ftr-369	269	27	a	a	DET
ftr-369	269	28	disqualified	disqualify	VERB
ftr-369	269	29	person	person	NOUN
ftr-369	269	30	and	and	CCONJ
ftr-369	269	31	the	the	DET
ftr-369	269	32	applicable	applicable	ADJ
ftr-369	269	33	tax	tax	NOUN
ftr-369	269	34	-	-	PUNCT
ftr-369	269	35	exempt	exempt	ADJ
ftr-369	269	36	organization	organization	NOUN
ftr-369	269	37	and	and	CCONJ
ftr-369	269	38	all	all	DET
ftr-369	269	39	entities	entity	NOUN
ftr-369	269	40	it	it	PRON
ftr-369	269	41	controls	control	NOUN
ftr-369	269	42	are	be	AUX
ftr-369	269	43	taken	take	VERB
ftr-369	269	44	into	into	ADP
ftr-369	269	45	account	account	NOUN
ftr-369	269	46	.	.	PUNCT
ftr-369	270	1	treas	treas	PROPN
ftr-369	270	2	.	.	PUNCT
ftr-369	271	1	reg	reg	PROPN
ftr-369	271	2	.	.	PUNCT
ftr-369	272	1	§	§	PROPN
ftr-369	272	2	53.4958	53.4958	NUM
ftr-369	272	3	-	-	PUNCT
ftr-369	272	4	4(a)(3)(ii)(a	4(a)(3)(ii)(a	NOUN
ftr-369	272	5	)	)	PUNCT
ftr-369	272	6	provides	provide	VERB
ftr-369	272	7	that	that	SCONJ
ftr-369	272	8	the	the	DET
ftr-369	272	9	term	term	NOUN
ftr-369	272	10	"	"	PUNCT
ftr-369	272	11	fixed	fix	VERB
ftr-369	272	12	payment	payment	NOUN
ftr-369	272	13	"	"	PUNCT
ftr-369	272	14	means	mean	VERB
ftr-369	272	15	an	an	DET
ftr-369	272	16	amount	amount	NOUN
ftr-369	272	17	of	of	ADP
ftr-369	272	18	cash	cash	NOUN
ftr-369	272	19	or	or	CCONJ
ftr-369	272	20	other	other	ADJ
ftr-369	272	21	property	property	NOUN
ftr-369	272	22	specified	specify	VERB
ftr-369	272	23	in	in	ADP
ftr-369	272	24	the	the	DET
ftr-369	272	25	contract	contract	NOUN
ftr-369	272	26	,	,	PUNCT
ftr-369	272	27	or	or	CCONJ
ftr-369	272	28	determined	determine	VERB
ftr-369	272	29	by	by	ADP
ftr-369	272	30	a	a	DET
ftr-369	272	31	fixed	fix	VERB
ftr-369	272	32	formula	formula	NOUN
ftr-369	272	33	specified	specify	VERB
ftr-369	272	34	in	in	ADP
ftr-369	272	35	the	the	DET
ftr-369	272	36	contract	contract	NOUN
ftr-369	272	37	,	,	PUNCT
ftr-369	272	38	which	which	PRON
ftr-369	272	39	is	be	AUX
ftr-369	272	40	to	to	PART
ftr-369	272	41	be	be	AUX
ftr-369	272	42	paid	pay	VERB
ftr-369	272	43	or	or	CCONJ
ftr-369	272	44	transferred	transfer	VERB
ftr-369	272	45	in	in	ADP
ftr-369	272	46	exchange	exchange	NOUN
ftr-369	272	47	for	for	ADP
ftr-369	272	48	the	the	DET
ftr-369	272	49	provision	provision	NOUN
ftr-369	272	50	of	of	ADP
ftr-369	272	51	specified	specified	ADJ
ftr-369	272	52	services	service	NOUN
ftr-369	272	53	or	or	CCONJ
ftr-369	272	54	property	property	NOUN
ftr-369	272	55	.	.	PUNCT
ftr-369	273	1	a	a	DET
ftr-369	273	2	fixed	fix	VERB
ftr-369	273	3	formula	formula	NOUN
ftr-369	273	4	may	may	AUX
ftr-369	273	5	incorporate	incorporate	VERB
ftr-369	273	6	an	an	DET
ftr-369	273	7	234	234	NUM
ftr-369	273	8	florida	florida	PROPN
ftr-369	273	9	tax	tax	NOUN
ftr-369	273	10	review	review	NOUN
ftr-369	274	1	[	[	X
ftr-369	274	2	vol	vol	NOUN
ftr-369	274	3	.	.	PUNCT
ftr-369	275	1	9:4	9:4	NUM
ftr-369	275	2	excise	excise	NOUN
ftr-369	275	3	taxes	taxis	NOUN
ftr-369	275	4	imposed	impose	VERB
ftr-369	275	5	on	on	ADP
ftr-369	275	6	excess	excess	ADJ
ftr-369	275	7	benefit	benefit	NOUN
ftr-369	275	8	transactions	transaction	NOUN
ftr-369	275	9	and	and	CCONJ
ftr-369	275	10	disqualified	disqualify	VERB
ftr-369	275	11	persons	person	NOUN
ftr-369	275	12	included	include	VERB
ftr-369	275	13	:	:	PUNCT
ftr-369	275	14	(	(	PUNCT
ftr-369	275	15	1	1	X
ftr-369	275	16	)	)	PUNCT
ftr-369	275	17	contemporaneous	contemporaneous	ADJ
ftr-369	275	18	substantiation	substantiation	NOUN
ftr-369	275	19	requirements	requirement	NOUN
ftr-369	275	20	regarding	regard	VERB
ftr-369	275	21	benefits	benefit	NOUN
ftr-369	275	22	to	to	ADP
ftr-369	275	23	a	a	DET
ftr-369	275	24	disqualified	disqualify	VERB
ftr-369	275	25	person	person	NOUN
ftr-369	275	26	as	as	ADP
ftr-369	275	27	compensation	compensation	NOUN
ftr-369	275	28	for	for	ADP
ftr-369	275	29	services	service	NOUN
ftr-369	275	30	;	;	PUNCT
ftr-369	275	31	(	(	PUNCT
ftr-369	275	32	2	2	X
ftr-369	275	33	)	)	PUNCT
ftr-369	275	34	an	an	DET
ftr-369	275	35	explanation	explanation	NOUN
ftr-369	275	36	of	of	ADP
ftr-369	275	37	what	what	PRON
ftr-369	275	38	constitutes	constitute	VERB
ftr-369	275	39	disregarded	disregard	VERB
ftr-369	275	40	economic	economic	ADJ
ftr-369	275	41	benefits	benefit	NOUN
ftr-369	275	42	in	in	ADP
ftr-369	275	43	situations	situation	NOUN
ftr-369	275	44	where	where	SCONJ
ftr-369	275	45	benefits	benefit	NOUN
ftr-369	275	46	were	be	AUX
ftr-369	275	47	provided	provide	VERB
ftr-369	275	48	on	on	ADP
ftr-369	275	49	equal	equal	ADJ
ftr-369	275	50	terms	term	NOUN
ftr-369	275	51	to	to	ADP
ftr-369	275	52	a	a	DET
ftr-369	275	53	disqualified	disqualify	VERB
ftr-369	275	54	person	person	NOUN
ftr-369	275	55	as	as	ADV
ftr-369	275	56	well	well	ADV
ftr-369	275	57	as	as	ADP
ftr-369	275	58	to	to	ADP
ftr-369	275	59	other	other	ADJ
ftr-369	275	60	donors	donor	NOUN
ftr-369	275	61	;	;	PUNCT
ftr-369	275	62	(	(	PUNCT
ftr-369	275	63	3	3	X
ftr-369	275	64	)	)	PUNCT
ftr-369	275	65	a	a	DET
ftr-369	275	66	definition	definition	NOUN
ftr-369	275	67	of	of	ADP
ftr-369	275	68	“	"	PUNCT
ftr-369	275	69	knowing	knowing	ADJ
ftr-369	275	70	”	"	PUNCT
ftr-369	275	71	participation	participation	NOUN
ftr-369	275	72	of	of	ADP
ftr-369	275	73	an	an	DET
ftr-369	275	74	organization	organization	NOUN
ftr-369	275	75	manager	manager	NOUN
ftr-369	275	76	in	in	ADP
ftr-369	275	77	an	an	DET
ftr-369	275	78	excess	excess	ADJ
ftr-369	275	79	benefit	benefit	NOUN
ftr-369	275	80	transaction	transaction	NOUN
ftr-369	275	81	;	;	PUNCT
ftr-369	275	82	and	and	CCONJ
ftr-369	275	83	(	(	PUNCT
ftr-369	275	84	4	4	X
ftr-369	275	85	)	)	PUNCT
ftr-369	275	86	requirements	requirement	NOUN
ftr-369	275	87	for	for	ADP
ftr-369	275	88	organizations	organization	NOUN
ftr-369	275	89	receiving	receive	VERB
ftr-369	275	90	correction	correction	NOUN
ftr-369	275	91	amount	amount	NOUN
ftr-369	275	92	that	that	PRON
ftr-369	275	93	depends	depend	VERB
ftr-369	275	94	upon	upon	SCONJ
ftr-369	275	95	future	future	ADJ
ftr-369	275	96	specified	specify	VERB
ftr-369	275	97	events	event	NOUN
ftr-369	275	98	or	or	CCONJ
ftr-369	275	99	contingencies	contingency	NOUN
ftr-369	275	100	,	,	PUNCT
ftr-369	275	101	provided	provide	VERB
ftr-369	275	102	that	that	SCONJ
ftr-369	275	103	no	no	DET
ftr-369	275	104	person	person	NOUN
ftr-369	275	105	exercises	exercise	VERB
ftr-369	275	106	discretion	discretion	NOUN
ftr-369	275	107	when	when	SCONJ
ftr-369	275	108	calculating	calculate	VERB
ftr-369	275	109	the	the	DET
ftr-369	275	110	amount	amount	NOUN
ftr-369	275	111	of	of	ADP
ftr-369	275	112	a	a	DET
ftr-369	275	113	payment	payment	NOUN
ftr-369	275	114	or	or	CCONJ
ftr-369	275	115	deciding	decide	VERB
ftr-369	275	116	whether	whether	SCONJ
ftr-369	275	117	to	to	PART
ftr-369	275	118	make	make	VERB
ftr-369	275	119	a	a	DET
ftr-369	275	120	payment	payment	NOUN
ftr-369	275	121	(	(	PUNCT
ftr-369	275	122	such	such	ADJ
ftr-369	275	123	as	as	ADP
ftr-369	275	124	a	a	DET
ftr-369	275	125	bonus	bonus	NOUN
ftr-369	275	126	)	)	PUNCT
ftr-369	275	127	.	.	PUNCT
ftr-369	276	1	treas	treas	PROPN
ftr-369	276	2	.	.	PUNCT
ftr-369	277	1	reg	reg	PROPN
ftr-369	277	2	.	.	PUNCT
ftr-369	278	1	§	§	PROPN
ftr-369	278	2	53.4958	53.4958	NUM
ftr-369	278	3	-	-	SYM
ftr-369	278	4	4(a)(3)(v	4(a)(3)(v	NUM
ftr-369	278	5	)	)	PUNCT
ftr-369	278	6	provides	provide	VERB
ftr-369	278	7	that	that	SCONJ
ftr-369	278	8	if	if	SCONJ
ftr-369	278	9	the	the	DET
ftr-369	278	10	parties	party	NOUN
ftr-369	278	11	make	make	VERB
ftr-369	278	12	a	a	DET
ftr-369	278	13	material	material	NOUN
ftr-369	278	14	change	change	NOUN
ftr-369	278	15	to	to	ADP
ftr-369	278	16	a	a	DET
ftr-369	278	17	contract	contract	NOUN
ftr-369	278	18	,	,	PUNCT
ftr-369	278	19	it	it	PRON
ftr-369	278	20	is	be	AUX
ftr-369	278	21	treated	treat	VERB
ftr-369	278	22	as	as	ADP
ftr-369	278	23	a	a	DET
ftr-369	278	24	new	new	ADJ
ftr-369	278	25	contract	contract	NOUN
ftr-369	278	26	as	as	ADP
ftr-369	278	27	of	of	ADP
ftr-369	278	28	the	the	DET
ftr-369	278	29	date	date	NOUN
ftr-369	278	30	the	the	DET
ftr-369	278	31	material	material	NOUN
ftr-369	278	32	change	change	NOUN
ftr-369	278	33	is	be	AUX
ftr-369	278	34	effective	effective	ADJ
ftr-369	278	35	.	.	PUNCT
ftr-369	279	1	treas	trea	NOUN
ftr-369	279	2	.	.	PUNCT
ftr-369	280	1	reg	reg	PROPN
ftr-369	280	2	.	.	PUNCT
ftr-369	281	1	§	§	PROPN
ftr-369	281	2	53.4958	53.4958	NUM
ftr-369	281	3	-	-	PUNCT
ftr-369	281	4	4(b)(1)(ii)(a	4(b)(1)(ii)(a	NUM
ftr-369	281	5	)	)	PUNCT
ftr-369	282	1	that	that	SCONJ
ftr-369	282	2	the	the	DET
ftr-369	282	3	value	value	NOUN
ftr-369	282	4	of	of	ADP
ftr-369	282	5	services	service	NOUN
ftr-369	282	6	is	be	AUX
ftr-369	282	7	the	the	DET
ftr-369	282	8	amount	amount	NOUN
ftr-369	282	9	that	that	PRON
ftr-369	282	10	would	would	AUX
ftr-369	282	11	ordinarily	ordinarily	ADV
ftr-369	282	12	be	be	AUX
ftr-369	282	13	paid	pay	VERB
ftr-369	282	14	for	for	ADP
ftr-369	282	15	like	like	INTJ
ftr-369	282	16	services	service	NOUN
ftr-369	282	17	by	by	ADP
ftr-369	282	18	like	like	ADP
ftr-369	282	19	enterprises	enterprise	NOUN
ftr-369	282	20	under	under	ADP
ftr-369	282	21	like	like	INTJ
ftr-369	282	22	circumstances	circumstance	NOUN
ftr-369	282	23	(	(	PUNCT
ftr-369	282	24	i.e.	i.e.	X
ftr-369	282	25	,	,	PUNCT
ftr-369	282	26	reasonable	reasonable	ADJ
ftr-369	282	27	compensation	compensation	NOUN
ftr-369	282	28	)	)	PUNCT
ftr-369	282	29	.	.	PUNCT
ftr-369	283	1	the	the	DET
ftr-369	283	2	standards	standard	NOUN
ftr-369	283	3	under	under	ADP
ftr-369	283	4	§	§	PROPN
ftr-369	283	5	162	162	NUM
ftr-369	283	6	of	of	ADP
ftr-369	283	7	the	the	DET
ftr-369	283	8	code	code	NOUN
ftr-369	283	9	apply	apply	VERB
ftr-369	283	10	in	in	ADP
ftr-369	283	11	determining	determine	VERB
ftr-369	283	12	the	the	DET
ftr-369	283	13	reasonableness	reasonableness	NOUN
ftr-369	283	14	of	of	ADP
ftr-369	283	15	compensation	compensation	NOUN
ftr-369	283	16	,	,	PUNCT
ftr-369	283	17	taking	take	VERB
ftr-369	283	18	into	into	ADP
ftr-369	283	19	account	account	NOUN
ftr-369	283	20	the	the	DET
ftr-369	283	21	aggregate	aggregate	ADJ
ftr-369	283	22	benefits	benefit	NOUN
ftr-369	283	23	provided	provide	VERB
ftr-369	283	24	to	to	ADP
ftr-369	283	25	a	a	DET
ftr-369	283	26	person	person	NOUN
ftr-369	283	27	and	and	CCONJ
ftr-369	283	28	the	the	DET
ftr-369	283	29	rate	rate	NOUN
ftr-369	283	30	at	at	ADP
ftr-369	283	31	which	which	PRON
ftr-369	283	32	any	any	DET
ftr-369	283	33	deferred	deferred	ADJ
ftr-369	283	34	compensation	compensation	NOUN
ftr-369	283	35	accrues	accrue	VERB
ftr-369	283	36	.	.	PUNCT
ftr-369	284	1	treas	treas	PROPN
ftr-369	284	2	.	.	PUNCT
ftr-369	285	1	reg	reg	PROPN
ftr-369	285	2	.	.	PUNCT
ftr-369	286	1	§	§	PROPN
ftr-369	286	2	53.4958	53.4958	NUM
ftr-369	286	3	-	-	PUNCT
ftr-369	286	4	4(b)(1)(ii)(b	4(b)(1)(ii)(b	NUM
ftr-369	286	5	)	)	PUNCT
ftr-369	286	6	provides	provide	VERB
ftr-369	286	7	that	that	SCONJ
ftr-369	286	8	the	the	DET
ftr-369	286	9	compensation	compensation	NOUN
ftr-369	286	10	for	for	ADP
ftr-369	286	11	purposes	purpose	NOUN
ftr-369	286	12	of	of	ADP
ftr-369	286	13	determining	determine	VERB
ftr-369	286	14	reasonableness	reasonableness	NOUN
ftr-369	286	15	under	under	ADP
ftr-369	286	16	§	§	PROPN
ftr-369	286	17	4958	4958	NUM
ftr-369	286	18	includes	include	VERB
ftr-369	286	19	all	all	DET
ftr-369	286	20	economic	economic	ADJ
ftr-369	286	21	benefits	benefit	NOUN
ftr-369	286	22	provided	provide	VERB
ftr-369	286	23	by	by	ADP
ftr-369	286	24	the	the	DET
ftr-369	286	25	organization	organization	NOUN
ftr-369	286	26	in	in	ADP
ftr-369	286	27	exchange	exchange	NOUN
ftr-369	286	28	for	for	ADP
ftr-369	286	29	the	the	DET
ftr-369	286	30	performance	performance	NOUN
ftr-369	286	31	of	of	ADP
ftr-369	286	32	services	service	NOUN
ftr-369	286	33	,	,	PUNCT
ftr-369	286	34	except	except	SCONJ
ftr-369	286	35	for	for	ADP
ftr-369	286	36	economic	economic	ADJ
ftr-369	286	37	benefits	benefit	NOUN
ftr-369	286	38	that	that	PRON
ftr-369	286	39	are	be	AUX
ftr-369	286	40	disregarded	disregard	VERB
ftr-369	286	41	for	for	ADP
ftr-369	286	42	purposes	purpose	NOUN
ftr-369	286	43	of	of	ADP
ftr-369	286	44	4958	4958	NUM
ftr-369	286	45	under	under	ADP
ftr-369	286	46	treas	treas	PROPN
ftr-369	286	47	.	.	PUNCT
ftr-369	287	1	reg	reg	PROPN
ftr-369	287	2	.	.	PUNCT
ftr-369	288	1	§	§	PROPN
ftr-369	288	2	53.4958	53.4958	NUM
ftr-369	288	3	-	-	SYM
ftr-369	288	4	4(a)(4	4(a)(4	NUM
ftr-369	288	5	)	)	PUNCT
ftr-369	288	6	.	.	PUNCT
ftr-369	289	1	treas	treas	PROPN
ftr-369	289	2	.	.	PUNCT
ftr-369	290	1	reg	reg	PROPN
ftr-369	290	2	.	.	PUNCT
ftr-369	291	1	§	§	PROPN
ftr-369	291	2	53.4958	53.4958	NUM
ftr-369	291	3	-	-	SYM
ftr-369	291	4	4(b)(2	4(b)(2	NUM
ftr-369	291	5	)	)	PUNCT
ftr-369	291	6	provides	provide	VERB
ftr-369	291	7	that	that	SCONJ
ftr-369	291	8	the	the	DET
ftr-369	291	9	facts	fact	NOUN
ftr-369	291	10	and	and	CCONJ
ftr-369	291	11	circumstances	circumstance	NOUN
ftr-369	291	12	to	to	PART
ftr-369	291	13	be	be	AUX
ftr-369	291	14	taken	take	VERB
ftr-369	291	15	into	into	ADP
ftr-369	291	16	consideration	consideration	NOUN
ftr-369	291	17	in	in	ADP
ftr-369	291	18	determining	determine	VERB
ftr-369	291	19	the	the	DET
ftr-369	291	20	reasonableness	reasonableness	NOUN
ftr-369	291	21	of	of	ADP
ftr-369	291	22	a	a	DET
ftr-369	291	23	fixed	fix	VERB
ftr-369	291	24	payment	payment	NOUN
ftr-369	291	25	are	be	AUX
ftr-369	291	26	those	those	PRON
ftr-369	291	27	existing	exist	VERB
ftr-369	291	28	on	on	ADP
ftr-369	291	29	the	the	DET
ftr-369	291	30	date	date	NOUN
ftr-369	291	31	the	the	DET
ftr-369	291	32	parties	party	NOUN
ftr-369	291	33	enter	enter	VERB
ftr-369	291	34	into	into	ADP
ftr-369	291	35	the	the	DET
ftr-369	291	36	contract	contract	NOUN
ftr-369	291	37	pursuant	pursuant	ADJ
ftr-369	291	38	to	to	ADP
ftr-369	291	39	which	which	PRON
ftr-369	291	40	the	the	DET
ftr-369	291	41	payment	payment	NOUN
ftr-369	291	42	is	be	AUX
ftr-369	291	43	made	make	VERB
ftr-369	291	44	.	.	PUNCT
ftr-369	292	1	treas	treas	PROPN
ftr-369	292	2	.	.	PUNCT
ftr-369	293	1	reg	reg	PROPN
ftr-369	293	2	.	.	PUNCT
ftr-369	294	1	§	§	PROPN
ftr-369	294	2	53.4958	53.4958	NUM
ftr-369	294	3	-	-	PUNCT
ftr-369	294	4	6(a	6(a	NUM
ftr-369	294	5	)	)	PUNCT
ftr-369	294	6	provides	provide	VERB
ftr-369	294	7	that	that	SCONJ
ftr-369	294	8	payments	payment	NOUN
ftr-369	294	9	under	under	ADP
ftr-369	294	10	a	a	DET
ftr-369	294	11	compensation	compensation	NOUN
ftr-369	294	12	arrangement	arrangement	NOUN
ftr-369	294	13	are	be	AUX
ftr-369	294	14	presumed	presume	VERB
ftr-369	294	15	to	to	PART
ftr-369	294	16	be	be	AUX
ftr-369	294	17	reasonable	reasonable	ADJ
ftr-369	294	18	if	if	SCONJ
ftr-369	294	19	all	all	PRON
ftr-369	294	20	of	of	ADP
ftr-369	294	21	the	the	DET
ftr-369	294	22	requirements	requirement	NOUN
ftr-369	294	23	in	in	ADP
ftr-369	294	24	treas	treas	PROPN
ftr-369	294	25	.	.	PUNCT
ftr-369	295	1	reg	reg	PROPN
ftr-369	295	2	.	.	PUNCT
ftr-369	296	1	§	§	PROPN
ftr-369	296	2	53.4958	53.4958	NUM
ftr-369	296	3	-	-	PUNCT
ftr-369	296	4	6(c	6(c	NUM
ftr-369	296	5	)	)	PUNCT
ftr-369	296	6	are	be	AUX
ftr-369	296	7	satisfied	satisfied	ADJ
ftr-369	296	8	,	,	PUNCT
ftr-369	296	9	as	as	SCONJ
ftr-369	296	10	follows	follow	VERB
ftr-369	296	11	:	:	PUNCT
ftr-369	297	1	1	1	X
ftr-369	297	2	.	.	PUNCT
ftr-369	297	3	the	the	DET
ftr-369	297	4	compensation	compensation	NOUN
ftr-369	297	5	arrangement	arrangement	NOUN
ftr-369	297	6	is	be	AUX
ftr-369	297	7	approved	approve	VERB
ftr-369	297	8	in	in	ADP
ftr-369	297	9	advance	advance	NOUN
ftr-369	297	10	by	by	ADP
ftr-369	297	11	an	an	DET
ftr-369	297	12	authorized	authorized	ADJ
ftr-369	297	13	body	body	NOUN
ftr-369	297	14	of	of	ADP
ftr-369	297	15	the	the	DET
ftr-369	297	16	organization	organization	NOUN
ftr-369	297	17	or	or	CCONJ
ftr-369	297	18	an	an	DET
ftr-369	297	19	entity	entity	NOUN
ftr-369	297	20	it	it	PRON
ftr-369	297	21	controls	control	VERB
ftr-369	297	22	,	,	PUNCT
ftr-369	297	23	composed	compose	VERB
ftr-369	297	24	entirely	entirely	ADV
ftr-369	297	25	of	of	ADP
ftr-369	297	26	individuals	individual	NOUN
ftr-369	297	27	who	who	PRON
ftr-369	297	28	do	do	AUX
ftr-369	297	29	not	not	PART
ftr-369	297	30	have	have	VERB
ftr-369	297	31	a	a	DET
ftr-369	297	32	conflict	conflict	NOUN
ftr-369	297	33	of	of	ADP
ftr-369	297	34	interest	interest	NOUN
ftr-369	297	35	as	as	ADP
ftr-369	297	36	to	to	ADP
ftr-369	297	37	the	the	DET
ftr-369	297	38	compensation	compensation	NOUN
ftr-369	297	39	arrangement	arrangement	NOUN
ftr-369	297	40	or	or	CCONJ
ftr-369	297	41	property	property	NOUN
ftr-369	297	42	transfer	transfer	NOUN
ftr-369	297	43	;	;	PUNCT
ftr-369	297	44	2	2	X
ftr-369	297	45	.	.	NOUN
ftr-369	297	46	prior	prior	ADV
ftr-369	297	47	to	to	ADP
ftr-369	297	48	making	make	VERB
ftr-369	297	49	its	its	PRON
ftr-369	297	50	determination	determination	NOUN
ftr-369	297	51	,	,	PUNCT
ftr-369	297	52	the	the	DET
ftr-369	297	53	authorized	authorized	ADJ
ftr-369	297	54	body	body	NOUN
ftr-369	297	55	obtained	obtain	VERB
ftr-369	297	56	and	and	CCONJ
ftr-369	297	57	relied	rely	VERB
ftr-369	297	58	upon	upon	SCONJ
ftr-369	297	59	appropriate	appropriate	ADJ
ftr-369	297	60	data	datum	NOUN
ftr-369	297	61	as	as	ADP
ftr-369	297	62	to	to	ADP
ftr-369	297	63	comparability	comparability	NOUN
ftr-369	297	64	;	;	PUNCT
ftr-369	297	65	and	and	CCONJ
ftr-369	297	66	3	3	X
ftr-369	297	67	.	.	X
ftr-369	298	1	the	the	DET
ftr-369	298	2	authorized	authorized	ADJ
ftr-369	298	3	body	body	NOUN
ftr-369	298	4	adequately	adequately	ADV
ftr-369	298	5	documented	document	VERB
ftr-369	298	6	the	the	DET
ftr-369	298	7	basis	basis	NOUN
ftr-369	298	8	for	for	ADP
ftr-369	298	9	its	its	PRON
ftr-369	298	10	determination	determination	NOUN
ftr-369	298	11	concurrently	concurrently	ADV
ftr-369	298	12	with	with	ADP
ftr-369	298	13	making	make	VERB
ftr-369	298	14	that	that	DET
ftr-369	298	15	determination	determination	NOUN
ftr-369	298	16	.	.	PUNCT
ftr-369	299	1	treas	treas	PROPN
ftr-369	299	2	.	.	PUNCT
ftr-369	300	1	reg	reg	PROPN
ftr-369	300	2	.	.	PUNCT
ftr-369	301	1	§	§	PROPN
ftr-369	301	2	53.4958	53.4958	NUM
ftr-369	301	3	-	-	SYM
ftr-369	301	4	6(e	6(e	NUM
ftr-369	301	5	)	)	PUNCT
ftr-369	301	6	provides	provide	VERB
ftr-369	301	7	that	that	SCONJ
ftr-369	301	8	the	the	DET
ftr-369	301	9	fact	fact	NOUN
ftr-369	301	10	that	that	SCONJ
ftr-369	301	11	a	a	DET
ftr-369	301	12	transaction	transaction	NOUN
ftr-369	301	13	between	between	ADP
ftr-369	301	14	an	an	DET
ftr-369	301	15	organization	organization	NOUN
ftr-369	301	16	and	and	CCONJ
ftr-369	301	17	a	a	DET
ftr-369	301	18	disqualified	disqualify	VERB
ftr-369	301	19	person	person	NOUN
ftr-369	301	20	is	be	AUX
ftr-369	301	21	not	not	PART
ftr-369	301	22	subject	subject	ADJ
ftr-369	301	23	to	to	ADP
ftr-369	301	24	the	the	DET
ftr-369	301	25	rebuttable	rebuttable	ADJ
ftr-369	301	26	presumption	presumption	NOUN
ftr-369	301	27	of	of	ADP
ftr-369	301	28	reasonableness	reasonableness	NOUN
ftr-369	301	29	does	do	AUX
ftr-369	301	30	not	not	PART
ftr-369	301	31	create	create	VERB
ftr-369	301	32	any	any	DET
ftr-369	301	33	inference	inference	NOUN
ftr-369	301	34	that	that	PRON
ftr-369	301	35	the	the	DET
ftr-369	301	36	transaction	transaction	NOUN
ftr-369	301	37	is	be	AUX
ftr-369	301	38	an	an	DET
ftr-369	301	39	excess	excess	ADJ
ftr-369	301	40	benefit	benefit	NOUN
ftr-369	301	41	transaction	transaction	NOUN
ftr-369	301	42	.	.	PUNCT
ftr-369	302	1	see	see	VERB
ftr-369	302	2	priv	priv	PROPN
ftr-369	302	3	.	.	PUNCT
ftr-369	303	1	ltr	ltr	PROPN
ftr-369	303	2	.	.	PUNCT
ftr-369	303	3	rul	rul	PROPN
ftr-369	303	4	.	.	PUNCT
ftr-369	303	5	200244028	200244028	NUM
ftr-369	303	6	(	(	PUNCT
ftr-369	303	7	jun	jun	PROPN
ftr-369	303	8	.	.	PROPN
ftr-369	303	9	21	21	NUM
ftr-369	303	10	,	,	PUNCT
ftr-369	303	11	2002	2002	NUM
ftr-369	303	12	)	)	PUNCT
ftr-369	303	13	.	.	PUNCT
ftr-369	304	1	note	note	VERB
ftr-369	304	2	that	that	SCONJ
ftr-369	304	3	these	these	DET
ftr-369	304	4	final	final	ADJ
ftr-369	304	5	regulations	regulation	NOUN
ftr-369	304	6	remain	remain	VERB
ftr-369	304	7	virtually	virtually	ADV
ftr-369	304	8	unchanged	unchanged	ADJ
ftr-369	304	9	,	,	PUNCT
ftr-369	304	10	except	except	SCONJ
ftr-369	304	11	for	for	ADP
ftr-369	304	12	technical	technical	ADJ
ftr-369	304	13	corrections	correction	NOUN
ftr-369	304	14	,	,	PUNCT
ftr-369	304	15	but	but	CCONJ
ftr-369	304	16	do	do	AUX
ftr-369	304	17	not	not	PART
ftr-369	304	18	reflect	reflect	VERB
ftr-369	304	19	the	the	DET
ftr-369	304	20	2006	2006	NUM
ftr-369	304	21	amendments	amendment	NOUN
ftr-369	304	22	to	to	PART
ftr-369	304	23	irc	irc	VERB
ftr-369	304	24	§	§	PROPN
ftr-369	304	25	4958	4958	NUM
ftr-369	304	26	.	.	PUNCT
ftr-369	305	1	2009	2009	NUM
ftr-369	305	2	]	]	PUNCT
ftr-369	305	3	the	the	DET
ftr-369	305	4	pension	pension	NOUN
ftr-369	305	5	protection	protection	PROPN
ftr-369	305	6	act	act	NOUN
ftr-369	305	7	of	of	ADP
ftr-369	305	8	2006	2006	NUM
ftr-369	305	9	235	235	NUM
ftr-369	305	10	amounts	amount	NOUN
ftr-369	305	11	due	due	ADJ
ftr-369	305	12	to	to	ADP
ftr-369	305	13	excess	excess	ADJ
ftr-369	305	14	benefit	benefit	NOUN
ftr-369	305	15	transaction	transaction	NOUN
ftr-369	305	16	involving	involve	VERB
ftr-369	305	17	a	a	DET
ftr-369	305	18	property	property	NOUN
ftr-369	305	19	transfer	transfer	NOUN
ftr-369	305	20	by	by	ADP
ftr-369	305	21	an	an	DET
ftr-369	305	22	exempt	exempt	ADJ
ftr-369	305	23	organization	organization	NOUN
ftr-369	305	24	to	to	ADP
ftr-369	305	25	a	a	DET
ftr-369	305	26	disqualified	disqualify	VERB
ftr-369	305	27	person.46	person.46	NOUN
ftr-369	305	28	the	the	DET
ftr-369	305	29	final	final	ADJ
ftr-369	305	30	regulations	regulation	NOUN
ftr-369	305	31	provided	provide	VERB
ftr-369	305	32	specific	specific	ADJ
ftr-369	305	33	rules	rule	NOUN
ftr-369	305	34	for	for	ADP
ftr-369	305	35	determining	determine	VERB
ftr-369	305	36	the	the	DET
ftr-369	305	37	fair	fair	ADJ
ftr-369	305	38	market	market	NOUN
ftr-369	305	39	value	value	NOUN
ftr-369	305	40	of	of	ADP
ftr-369	305	41	economic	economic	ADJ
ftr-369	305	42	benefits	benefit	NOUN
ftr-369	305	43	under	under	ADP
ftr-369	305	44	irc	irc	PROPN
ftr-369	305	45	section	section	NOUN
ftr-369	305	46	4958	4958	NUM
ftr-369	305	47	.	.	PUNCT
ftr-369	306	1	in	in	ADP
ftr-369	306	2	addition	addition	NOUN
ftr-369	306	3	,	,	PUNCT
ftr-369	306	4	the	the	DET
ftr-369	306	5	final	final	ADJ
ftr-369	306	6	regulations	regulation	NOUN
ftr-369	306	7	allowed	allow	VERB
ftr-369	306	8	exempt	exempt	ADJ
ftr-369	306	9	organizations	organization	NOUN
ftr-369	306	10	a	a	DET
ftr-369	306	11	rebuttable	rebuttable	ADJ
ftr-369	306	12	presumption	presumption	NOUN
ftr-369	306	13	that	that	SCONJ
ftr-369	306	14	a	a	DET
ftr-369	306	15	transaction	transaction	NOUN
ftr-369	306	16	was	be	AUX
ftr-369	306	17	not	not	PART
ftr-369	306	18	an	an	DET
ftr-369	306	19	excess	excess	ADJ
ftr-369	306	20	benefit	benefit	NOUN
ftr-369	306	21	transaction.47	transaction.47	NOUN
ftr-369	306	22	the	the	DET
ftr-369	306	23	final	final	ADJ
ftr-369	306	24	regulations	regulation	NOUN
ftr-369	306	25	also	also	ADV
ftr-369	306	26	contained	contain	VERB
ftr-369	306	27	numerous	numerous	ADJ
ftr-369	306	28	examples	example	NOUN
ftr-369	306	29	covering	cover	VERB
ftr-369	306	30	when	when	SCONJ
ftr-369	306	31	a	a	DET
ftr-369	306	32	person	person	NOUN
ftr-369	306	33	was	be	AUX
ftr-369	306	34	a	a	DET
ftr-369	306	35	disqualified	disqualified	ADJ
ftr-369	306	36	person	person	NOUN
ftr-369	306	37	(	(	PUNCT
ftr-369	306	38	although	although	SCONJ
ftr-369	306	39	these	these	DET
ftr-369	306	40	examples	example	NOUN
ftr-369	306	41	did	do	AUX
ftr-369	306	42	not	not	PART
ftr-369	306	43	include	include	VERB
ftr-369	306	44	when	when	SCONJ
ftr-369	306	45	an	an	DET
ftr-369	306	46	excess	excess	ADJ
ftr-369	306	47	transaction	transaction	NOUN
ftr-369	306	48	would	would	AUX
ftr-369	306	49	occur).48	occur).48	PROPN
ftr-369	306	50	examples	example	NOUN
ftr-369	306	51	illustrating	illustrate	VERB
ftr-369	306	52	when	when	SCONJ
ftr-369	306	53	economic	economic	ADJ
ftr-369	306	54	benefits	benefit	NOUN
ftr-369	306	55	were	be	AUX
ftr-369	306	56	provided	provide	VERB
ftr-369	306	57	indirectly	indirectly	ADV
ftr-369	306	58	did	do	AUX
ftr-369	306	59	focus	focus	VERB
ftr-369	306	60	on	on	ADP
ftr-369	306	61	excess	excess	ADJ
ftr-369	306	62	benefits.49	benefits.49	NOUN
ftr-369	306	63	the	the	DET
ftr-369	306	64	46	46	NUM
ftr-369	306	65	.	.	PUNCT
ftr-369	307	1	i	i	PRON
ftr-369	307	2	d.	d.	PROPN
ftr-369	307	3	47	47	NUM
ftr-369	307	4	.	.	PUNCT
ftr-369	308	1	treas	treas	PROPN
ftr-369	308	2	.	.	PUNCT
ftr-369	309	1	reg	reg	PROPN
ftr-369	309	2	.	.	PUNCT
ftr-369	310	1	§	§	PROPN
ftr-369	310	2	53.4958	53.4958	NUM
ftr-369	310	3	-	-	SYM
ftr-369	310	4	6	6	NUM
ftr-369	310	5	provides	provide	VERB
ftr-369	310	6	that	that	SCONJ
ftr-369	310	7	payments	payment	NOUN
ftr-369	310	8	under	under	ADP
ftr-369	310	9	a	a	DET
ftr-369	310	10	compensation	compensation	NOUN
ftr-369	310	11	arrangement	arrangement	NOUN
ftr-369	310	12	are	be	AUX
ftr-369	310	13	presumed	presume	VERB
ftr-369	310	14	to	to	PART
ftr-369	310	15	be	be	AUX
ftr-369	310	16	reasonable	reasonable	ADJ
ftr-369	310	17	and	and	CCONJ
ftr-369	310	18	a	a	DET
ftr-369	310	19	transfer	transfer	NOUN
ftr-369	310	20	of	of	ADP
ftr-369	310	21	property	property	NOUN
ftr-369	310	22	is	be	AUX
ftr-369	310	23	presumed	presume	VERB
ftr-369	310	24	to	to	PART
ftr-369	310	25	be	be	AUX
ftr-369	310	26	at	at	ADP
ftr-369	310	27	fair	fair	ADJ
ftr-369	310	28	market	market	NOUN
ftr-369	310	29	value	value	NOUN
ftr-369	310	30	if	if	SCONJ
ftr-369	310	31	three	three	NUM
ftr-369	310	32	conditions	condition	NOUN
ftr-369	310	33	are	be	AUX
ftr-369	310	34	met	meet	VERB
ftr-369	310	35	:	:	PUNCT
ftr-369	310	36	(	(	PUNCT
ftr-369	310	37	1	1	X
ftr-369	310	38	)	)	PUNCT
ftr-369	310	39	the	the	DET
ftr-369	310	40	compensation	compensation	NOUN
ftr-369	310	41	arrangement	arrangement	NOUN
ftr-369	310	42	or	or	CCONJ
ftr-369	310	43	terms	term	NOUN
ftr-369	310	44	of	of	ADP
ftr-369	310	45	the	the	DET
ftr-369	310	46	property	property	NOUN
ftr-369	310	47	transfer	transfer	NOUN
ftr-369	310	48	are	be	AUX
ftr-369	310	49	approved	approve	VERB
ftr-369	310	50	in	in	ADP
ftr-369	310	51	advance	advance	NOUN
ftr-369	310	52	by	by	ADP
ftr-369	310	53	an	an	DET
ftr-369	310	54	authorized	authorized	ADJ
ftr-369	310	55	body	body	NOUN
ftr-369	310	56	or	or	CCONJ
ftr-369	310	57	committee	committee	NOUN
ftr-369	310	58	of	of	ADP
ftr-369	310	59	the	the	DET
ftr-369	310	60	organization	organization	NOUN
ftr-369	310	61	composed	compose	VERB
ftr-369	310	62	entirely	entirely	ADV
ftr-369	310	63	of	of	ADP
ftr-369	310	64	individuals	individual	NOUN
ftr-369	310	65	who	who	PRON
ftr-369	310	66	do	do	AUX
ftr-369	310	67	not	not	PART
ftr-369	310	68	have	have	VERB
ftr-369	310	69	a	a	DET
ftr-369	310	70	conflict	conflict	NOUN
ftr-369	310	71	of	of	ADP
ftr-369	310	72	interest	interest	NOUN
ftr-369	310	73	with	with	ADP
ftr-369	310	74	respect	respect	NOUN
ftr-369	310	75	to	to	ADP
ftr-369	310	76	the	the	DET
ftr-369	310	77	proposed	propose	VERB
ftr-369	310	78	transactions	transaction	NOUN
ftr-369	310	79	;	;	PUNCT
ftr-369	310	80	(	(	PUNCT
ftr-369	310	81	2	2	X
ftr-369	310	82	)	)	PUNCT
ftr-369	310	83	the	the	DET
ftr-369	310	84	authorized	authorized	ADJ
ftr-369	310	85	body	body	NOUN
ftr-369	310	86	obtained	obtain	VERB
ftr-369	310	87	and	and	CCONJ
ftr-369	310	88	relied	rely	VERB
ftr-369	310	89	upon	upon	SCONJ
ftr-369	310	90	appropriate	appropriate	ADJ
ftr-369	310	91	data	datum	NOUN
ftr-369	310	92	as	as	ADP
ftr-369	310	93	to	to	ADP
ftr-369	310	94	comparability	comparability	NOUN
ftr-369	310	95	prior	prior	ADV
ftr-369	310	96	to	to	ADP
ftr-369	310	97	making	make	VERB
ftr-369	310	98	the	the	DET
ftr-369	310	99	determination	determination	NOUN
ftr-369	310	100	;	;	PUNCT
ftr-369	310	101	and	and	CCONJ
ftr-369	310	102	(	(	PUNCT
ftr-369	310	103	3	3	X
ftr-369	310	104	)	)	PUNCT
ftr-369	310	105	the	the	DET
ftr-369	310	106	authorized	authorized	ADJ
ftr-369	310	107	body	body	NOUN
ftr-369	310	108	adequately	adequately	ADV
ftr-369	310	109	documented	document	VERB
ftr-369	310	110	the	the	DET
ftr-369	310	111	basis	basis	NOUN
ftr-369	310	112	for	for	ADP
ftr-369	310	113	its	its	PRON
ftr-369	310	114	determination	determination	NOUN
ftr-369	310	115	concurrently	concurrently	ADV
ftr-369	310	116	with	with	ADP
ftr-369	310	117	making	make	VERB
ftr-369	310	118	the	the	DET
ftr-369	310	119	determination	determination	NOUN
ftr-369	310	120	.	.	PUNCT
ftr-369	311	1	if	if	SCONJ
ftr-369	311	2	all	all	PRON
ftr-369	311	3	of	of	ADP
ftr-369	311	4	these	these	DET
ftr-369	311	5	conditions	condition	NOUN
ftr-369	311	6	were	be	AUX
ftr-369	311	7	met	meet	VERB
ftr-369	311	8	,	,	PUNCT
ftr-369	311	9	the	the	DET
ftr-369	311	10	irs	irs	PROPN
ftr-369	311	11	could	could	AUX
ftr-369	311	12	only	only	ADV
ftr-369	311	13	rebut	rebut	VERB
ftr-369	311	14	the	the	DET
ftr-369	311	15	presumption	presumption	NOUN
ftr-369	311	16	if	if	SCONJ
ftr-369	311	17	it	it	PRON
ftr-369	311	18	developed	develop	VERB
ftr-369	311	19	sufficient	sufficient	ADJ
ftr-369	311	20	contrary	contrary	ADJ
ftr-369	311	21	evidence	evidence	NOUN
ftr-369	311	22	to	to	PART
ftr-369	311	23	rebut	rebut	VERB
ftr-369	311	24	the	the	DET
ftr-369	311	25	probative	probative	ADJ
ftr-369	311	26	value	value	NOUN
ftr-369	311	27	of	of	ADP
ftr-369	311	28	the	the	DET
ftr-369	311	29	comparability	comparability	NOUN
ftr-369	311	30	data	datum	NOUN
ftr-369	311	31	that	that	PRON
ftr-369	311	32	the	the	DET
ftr-369	311	33	authorized	authorized	ADJ
ftr-369	311	34	body	body	NOUN
ftr-369	311	35	relied	rely	VERB
ftr-369	311	36	on	on	ADP
ftr-369	311	37	.	.	PUNCT
ftr-369	312	1	treas	treas	PROPN
ftr-369	312	2	.	.	PUNCT
ftr-369	313	1	reg	reg	PROPN
ftr-369	313	2	.	.	PUNCT
ftr-369	314	1	§	§	PROPN
ftr-369	314	2	53.4958	53.4958	NUM
ftr-369	314	3	-	-	SYM
ftr-369	314	4	6(b	6(b	NUM
ftr-369	314	5	)	)	PUNCT
ftr-369	314	6	.	.	PUNCT
ftr-369	315	1	48	48	NUM
ftr-369	315	2	.	.	PUNCT
ftr-369	316	1	i	i	PRON
ftr-369	316	2	d.	d.	PROPN
ftr-369	316	3	49	49	NUM
ftr-369	316	4	.	.	PUNCT
ftr-369	317	1	treas	treas	PROPN
ftr-369	317	2	.	.	PUNCT
ftr-369	318	1	reg	reg	PROPN
ftr-369	318	2	.	.	PUNCT
ftr-369	319	1	§	§	PROPN
ftr-369	319	2	53.4958	53.4958	NUM
ftr-369	319	3	-	-	SYM
ftr-369	319	4	4(a)(2)(iv	4(a)(2)(iv	NUM
ftr-369	319	5	)	)	PUNCT
ftr-369	319	6	provides	provide	VERB
ftr-369	319	7	the	the	DET
ftr-369	319	8	following	follow	VERB
ftr-369	319	9	four	four	NUM
ftr-369	319	10	examples	example	NOUN
ftr-369	319	11	:	:	PUNCT
ftr-369	319	12	example	example	NOUN
ftr-369	320	1	1	1	NUM
ftr-369	320	2	.	.	X
ftr-369	321	1	k	k	PROPN
ftr-369	321	2	is	be	AUX
ftr-369	321	3	an	an	DET
ftr-369	321	4	applicable	applicable	ADJ
ftr-369	321	5	tax	tax	NOUN
ftr-369	321	6	-	-	PUNCT
ftr-369	321	7	exempt	exempt	ADJ
ftr-369	321	8	organization	organization	NOUN
ftr-369	321	9	for	for	ADP
ftr-369	321	10	purposes	purpose	NOUN
ftr-369	321	11	of	of	ADP
ftr-369	321	12	§	§	PROPN
ftr-369	321	13	4958	4958	NUM
ftr-369	321	14	.	.	PUNCT
ftr-369	322	1	l	l	NOUN
ftr-369	322	2	is	be	AUX
ftr-369	322	3	a	a	DET
ftr-369	322	4	wholly	wholly	ADV
ftr-369	322	5	-	-	PUNCT
ftr-369	322	6	owned	own	VERB
ftr-369	322	7	taxable	taxable	ADJ
ftr-369	322	8	subsidiary	subsidiary	NOUN
ftr-369	322	9	of	of	ADP
ftr-369	322	10	k.	k.	PROPN
ftr-369	322	11	j	j	PROPN
ftr-369	322	12	is	be	AUX
ftr-369	322	13	employed	employ	VERB
ftr-369	322	14	by	by	ADP
ftr-369	322	15	k	k	PROPN
ftr-369	322	16	,	,	PUNCT
ftr-369	322	17	and	and	CCONJ
ftr-369	322	18	is	be	AUX
ftr-369	322	19	a	a	DET
ftr-369	322	20	disqualified	disqualified	ADJ
ftr-369	322	21	person	person	NOUN
ftr-369	322	22	with	with	ADP
ftr-369	322	23	respect	respect	NOUN
ftr-369	322	24	to	to	ADP
ftr-369	322	25	k.	k.	PROPN
ftr-369	322	26	k	k	PROPN
ftr-369	322	27	pays	pay	VERB
ftr-369	322	28	j	j	PROPN
ftr-369	322	29	an	an	DET
ftr-369	322	30	annual	annual	ADJ
ftr-369	322	31	salary	salary	NOUN
ftr-369	322	32	of	of	ADP
ftr-369	322	33	$	$	SYM
ftr-369	322	34	12	12	NUM
ftr-369	322	35	m	m	NOUN
ftr-369	322	36	,	,	PUNCT
ftr-369	322	37	and	and	CCONJ
ftr-369	322	38	reports	report	NOUN
ftr-369	322	39	that	that	DET
ftr-369	322	40	amount	amount	NOUN
ftr-369	322	41	as	as	ADP
ftr-369	322	42	compensation	compensation	NOUN
ftr-369	322	43	during	during	ADP
ftr-369	322	44	calendar	calendar	NOUN
ftr-369	322	45	year	year	NOUN
ftr-369	322	46	2001	2001	NUM
ftr-369	322	47	.	.	PUNCT
ftr-369	323	1	although	although	SCONJ
ftr-369	323	2	j	j	PROPN
ftr-369	323	3	only	only	ADV
ftr-369	323	4	performed	perform	VERB
ftr-369	323	5	services	service	NOUN
ftr-369	323	6	for	for	ADP
ftr-369	323	7	k	k	PROPN
ftr-369	323	8	for	for	ADP
ftr-369	323	9	nine	nine	NUM
ftr-369	323	10	months	month	NOUN
ftr-369	323	11	of	of	ADP
ftr-369	323	12	2001	2001	NUM
ftr-369	323	13	,	,	PUNCT
ftr-369	323	14	j	j	PROPN
ftr-369	323	15	performed	perform	VERB
ftr-369	323	16	equivalent	equivalent	ADJ
ftr-369	323	17	services	service	NOUN
ftr-369	323	18	for	for	ADP
ftr-369	323	19	l	l	NOUN
ftr-369	323	20	during	during	ADP
ftr-369	323	21	the	the	DET
ftr-369	323	22	remaining	remain	VERB
ftr-369	323	23	three	three	NUM
ftr-369	323	24	months	month	NOUN
ftr-369	323	25	of	of	ADP
ftr-369	323	26	2001	2001	NUM
ftr-369	323	27	.	.	PUNCT
ftr-369	324	1	taking	take	VERB
ftr-369	324	2	into	into	ADP
ftr-369	324	3	account	account	NOUN
ftr-369	324	4	all	all	PRON
ftr-369	324	5	of	of	ADP
ftr-369	324	6	the	the	DET
ftr-369	324	7	economic	economic	ADJ
ftr-369	324	8	benefits	benefit	NOUN
ftr-369	324	9	k	k	PROPN
ftr-369	324	10	provided	provide	VERB
ftr-369	324	11	to	to	ADP
ftr-369	324	12	j	j	PROPN
ftr-369	324	13	,	,	PUNCT
ftr-369	324	14	and	and	CCONJ
ftr-369	324	15	all	all	PRON
ftr-369	324	16	of	of	ADP
ftr-369	324	17	the	the	DET
ftr-369	324	18	services	service	NOUN
ftr-369	324	19	j	j	PROPN
ftr-369	324	20	performed	perform	VERB
ftr-369	324	21	for	for	ADP
ftr-369	324	22	k	k	PROPN
ftr-369	324	23	and	and	CCONJ
ftr-369	324	24	l	l	NOUN
ftr-369	324	25	,	,	PUNCT
ftr-369	324	26	$	$	SYM
ftr-369	324	27	12	12	NUM
ftr-369	324	28	m	m	VERB
ftr-369	324	29	does	do	AUX
ftr-369	324	30	not	not	PART
ftr-369	324	31	exceed	exceed	VERB
ftr-369	324	32	the	the	DET
ftr-369	324	33	fair	fair	ADJ
ftr-369	324	34	market	market	NOUN
ftr-369	324	35	value	value	NOUN
ftr-369	324	36	of	of	ADP
ftr-369	324	37	the	the	DET
ftr-369	324	38	services	service	NOUN
ftr-369	324	39	j	j	PROPN
ftr-369	324	40	performed	perform	VERB
ftr-369	324	41	for	for	ADP
ftr-369	324	42	k	k	PROPN
ftr-369	324	43	and	and	CCONJ
ftr-369	324	44	l	l	NOUN
ftr-369	324	45	during	during	ADP
ftr-369	324	46	2001	2001	NUM
ftr-369	324	47	.	.	PUNCT
ftr-369	325	1	therefore	therefore	ADV
ftr-369	325	2	,	,	PUNCT
ftr-369	325	3	under	under	ADP
ftr-369	325	4	these	these	DET
ftr-369	325	5	facts	fact	NOUN
ftr-369	325	6	,	,	PUNCT
ftr-369	325	7	k	k	PROPN
ftr-369	325	8	does	do	AUX
ftr-369	325	9	not	not	PART
ftr-369	325	10	provide	provide	VERB
ftr-369	325	11	an	an	DET
ftr-369	325	12	excess	excess	ADJ
ftr-369	325	13	benefit	benefit	NOUN
ftr-369	325	14	to	to	ADP
ftr-369	325	15	j	j	NOUN
ftr-369	325	16	directly	directly	ADV
ftr-369	325	17	or	or	CCONJ
ftr-369	325	18	indirectly	indirectly	ADV
ftr-369	325	19	.	.	PUNCT
ftr-369	326	1	example	example	NOUN
ftr-369	327	1	2	2	NUM
ftr-369	327	2	.	.	X
ftr-369	327	3	f	f	PROPN
ftr-369	327	4	is	be	AUX
ftr-369	327	5	an	an	DET
ftr-369	327	6	applicable	applicable	ADJ
ftr-369	327	7	tax	tax	NOUN
ftr-369	327	8	-	-	PUNCT
ftr-369	327	9	exempt	exempt	ADJ
ftr-369	327	10	organization	organization	NOUN
ftr-369	327	11	for	for	ADP
ftr-369	327	12	purposes	purpose	NOUN
ftr-369	327	13	of	of	ADP
ftr-369	327	14	§	§	PROPN
ftr-369	327	15	4958	4958	NUM
ftr-369	327	16	.	.	PUNCT
ftr-369	328	1	d	d	PRON
ftr-369	328	2	is	be	AUX
ftr-369	328	3	an	an	DET
ftr-369	328	4	entity	entity	NOUN
ftr-369	328	5	controlled	control	VERB
ftr-369	328	6	by	by	ADP
ftr-369	328	7	f	f	PROPN
ftr-369	328	8	within	within	ADP
ftr-369	328	9	the	the	DET
ftr-369	328	10	meaning	meaning	NOUN
ftr-369	328	11	of	of	ADP
ftr-369	328	12	paragraph	paragraph	NOUN
ftr-369	328	13	(	(	PUNCT
ftr-369	328	14	a)(2)(ii)(b	a)(2)(ii)(b	NUM
ftr-369	328	15	)	)	PUNCT
ftr-369	328	16	of	of	ADP
ftr-369	328	17	this	this	DET
ftr-369	328	18	section	section	NOUN
ftr-369	328	19	.	.	PUNCT
ftr-369	329	1	t	t	PROPN
ftr-369	329	2	is	be	AUX
ftr-369	329	3	the	the	DET
ftr-369	329	4	chief	chief	ADJ
ftr-369	329	5	executive	executive	ADJ
ftr-369	329	6	officer	officer	NOUN
ftr-369	329	7	(	(	PUNCT
ftr-369	329	8	ceo	ceo	NOUN
ftr-369	329	9	)	)	PUNCT
ftr-369	329	10	of	of	ADP
ftr-369	329	11	f.	f.	PROPN
ftr-369	329	12	as	as	ADP
ftr-369	329	13	ceo	ceo	PROPN
ftr-369	329	14	,	,	PUNCT
ftr-369	329	15	t	t	PROPN
ftr-369	329	16	is	be	AUX
ftr-369	329	17	responsible	responsible	ADJ
ftr-369	329	18	for	for	ADP
ftr-369	329	19	overseeing	oversee	VERB
ftr-369	329	20	the	the	DET
ftr-369	329	21	activities	activity	NOUN
ftr-369	329	22	of	of	ADP
ftr-369	329	23	f.	f.	PROPN
ftr-369	329	24	t	t	PROPN
ftr-369	329	25	’s	’s	PART
ftr-369	329	26	duties	duty	NOUN
ftr-369	329	27	as	as	SCONJ
ftr-369	329	28	ceo	ceo	NOUN
ftr-369	329	29	make	make	VERB
ftr-369	329	30	him	he	PRON
ftr-369	329	31	a	a	DET
ftr-369	329	32	disqualified	disqualified	ADJ
ftr-369	329	33	person	person	NOUN
ftr-369	329	34	with	with	ADP
ftr-369	329	35	respect	respect	NOUN
ftr-369	329	36	to	to	ADP
ftr-369	329	37	f.	f.	PROPN
ftr-369	329	38	t	t	PROPN
ftr-369	329	39	’s	’s	PART
ftr-369	329	40	compensation	compensation	NOUN
ftr-369	329	41	package	package	NOUN
ftr-369	329	42	with	with	ADP
ftr-369	329	43	f	f	PROPN
ftr-369	329	44	represents	represent	VERB
ftr-369	329	45	the	the	DET
ftr-369	329	46	maximum	maximum	ADJ
ftr-369	329	47	reasonable	reasonable	ADJ
ftr-369	329	48	compensation	compensation	NOUN
ftr-369	329	49	for	for	ADP
ftr-369	329	50	t	t	PROPN
ftr-369	329	51	’s	’s	PART
ftr-369	329	52	services	service	NOUN
ftr-369	329	53	as	as	ADP
ftr-369	329	54	ceo	ceo	NOUN
ftr-369	329	55	.	.	PUNCT
ftr-369	330	1	thus	thus	ADV
ftr-369	330	2	,	,	PUNCT
ftr-369	330	3	any	any	DET
ftr-369	330	4	additional	additional	ADJ
ftr-369	330	5	economic	economic	ADJ
ftr-369	330	6	benefits	benefit	NOUN
ftr-369	330	7	that	that	PRON
ftr-369	330	8	f	f	PROPN
ftr-369	330	9	provides	provide	VERB
ftr-369	330	10	to	to	ADP
ftr-369	330	11	t	t	PROPN
ftr-369	330	12	without	without	ADP
ftr-369	330	13	t	t	NOUN
ftr-369	330	14	providing	provide	VERB
ftr-369	330	15	additional	additional	ADJ
ftr-369	330	16	consideration	consideration	NOUN
ftr-369	330	17	constitute	constitute	VERB
ftr-369	330	18	an	an	DET
ftr-369	330	19	excess	excess	ADJ
ftr-369	330	20	benefit	benefit	NOUN
ftr-369	330	21	.	.	PUNCT
ftr-369	331	1	d	d	PRON
ftr-369	331	2	contracts	contract	NOUN
ftr-369	331	3	with	with	ADP
ftr-369	331	4	t	t	PROPN
ftr-369	331	5	to	to	PART
ftr-369	331	6	provide	provide	VERB
ftr-369	331	7	enumerated	enumerate	VERB
ftr-369	331	8	consulting	consulting	NOUN
ftr-369	331	9	services	service	NOUN
ftr-369	331	10	to	to	ADP
ftr-369	331	11	d.	d.	PROPN
ftr-369	331	12	however	however	ADV
ftr-369	331	13	,	,	PUNCT
ftr-369	331	14	the	the	DET
ftr-369	331	15	contract	contract	NOUN
ftr-369	331	16	does	do	AUX
ftr-369	331	17	not	not	PART
ftr-369	331	18	require	require	VERB
ftr-369	331	19	t	t	PROPN
ftr-369	331	20	to	to	PART
ftr-369	331	21	perform	perform	VERB
ftr-369	331	22	any	any	DET
ftr-369	331	23	additional	additional	ADJ
ftr-369	331	24	services	service	NOUN
ftr-369	331	25	for	for	ADP
ftr-369	331	26	d	d	PROPN
ftr-369	331	27	that	that	DET
ftr-369	331	28	t	t	PROPN
ftr-369	331	29	is	be	AUX
ftr-369	331	30	not	not	PART
ftr-369	331	31	already	already	ADV
ftr-369	331	32	236	236	NUM
ftr-369	331	33	florida	florida	PROPN
ftr-369	331	34	tax	tax	NOUN
ftr-369	331	35	review	review	NOUN
ftr-369	332	1	[	[	X
ftr-369	332	2	vol	vol	NOUN
ftr-369	332	3	.	.	PUNCT
ftr-369	332	4	9:4	9:4	NUM
ftr-369	332	5	examples	example	NOUN
ftr-369	332	6	,	,	PUNCT
ftr-369	332	7	however	however	ADV
ftr-369	332	8	,	,	PUNCT
ftr-369	332	9	primarily	primarily	ADV
ftr-369	332	10	addressed	address	VERB
ftr-369	332	11	the	the	DET
ftr-369	332	12	issue	issue	NOUN
ftr-369	332	13	of	of	ADP
ftr-369	332	14	compensation	compensation	NOUN
ftr-369	332	15	.	.	PUNCT
ftr-369	333	1	similarly	similarly	ADV
ftr-369	333	2	,	,	PUNCT
ftr-369	333	3	examples	example	NOUN
ftr-369	333	4	illustrating	illustrate	VERB
ftr-369	333	5	the	the	DET
ftr-369	333	6	rules	rule	NOUN
ftr-369	333	7	governing	govern	VERB
ftr-369	333	8	fixed	fix	VERB
ftr-369	333	9	payments	payment	NOUN
ftr-369	333	10	made	make	VERB
ftr-369	333	11	pursuant	pursuant	ADJ
ftr-369	333	12	to	to	ADP
ftr-369	333	13	an	an	DET
ftr-369	333	14	initial	initial	ADJ
ftr-369	333	15	contract	contract	NOUN
ftr-369	333	16	focused	focus	VERB
ftr-369	333	17	primarily	primarily	ADV
ftr-369	333	18	on	on	ADP
ftr-369	333	19	compensation	compensation	NOUN
ftr-369	333	20	and	and	CCONJ
ftr-369	333	21	the	the	DET
ftr-369	333	22	initial	initial	ADJ
ftr-369	333	23	contract	contract	NOUN
ftr-369	333	24	exception.50	exception.50	VERB
ftr-369	333	25	other	other	ADJ
ftr-369	333	26	examples	example	NOUN
ftr-369	333	27	illustrated	illustrate	VERB
ftr-369	333	28	the	the	DET
ftr-369	333	29	timing	timing	NOUN
ftr-369	333	30	of	of	ADP
ftr-369	333	31	determining	determine	VERB
ftr-369	333	32	the	the	DET
ftr-369	333	33	reasonableness	reasonableness	NOUN
ftr-369	333	34	of	of	ADP
ftr-369	333	35	compensation	compensation	NOUN
ftr-369	333	36	or	or	CCONJ
ftr-369	333	37	a	a	DET
ftr-369	333	38	fixed	fix	VERB
ftr-369	333	39	payment51	payment51	NOUN
ftr-369	333	40	and	and	CCONJ
ftr-369	333	41	the	the	DET
ftr-369	333	42	contemporaneous	contemporaneous	ADJ
ftr-369	333	43	substantiation	substantiation	NOUN
ftr-369	333	44	requirement.52	requirement.52	NOUN
ftr-369	333	45	the	the	DET
ftr-369	333	46	final	final	ADJ
ftr-369	333	47	examples	example	NOUN
ftr-369	333	48	addressed	address	VERB
ftr-369	333	49	the	the	DET
ftr-369	333	50	data	datum	NOUN
ftr-369	333	51	necessary	necessary	ADJ
ftr-369	333	52	to	to	PART
ftr-369	333	53	create	create	VERB
ftr-369	333	54	a	a	DET
ftr-369	333	55	rebuttable	rebuttable	ADJ
ftr-369	333	56	presumption	presumption	NOUN
ftr-369	333	57	of	of	ADP
ftr-369	333	58	reasonableness	reasonableness	NOUN
ftr-369	333	59	(	(	PUNCT
ftr-369	333	60	again	again	ADV
ftr-369	333	61	,	,	PUNCT
ftr-369	333	62	these	these	DET
ftr-369	333	63	examples	example	NOUN
ftr-369	333	64	focused	focus	VERB
ftr-369	333	65	on	on	ADP
ftr-369	333	66	compensation)53	compensation)53	PROPN
ftr-369	333	67	and	and	CCONJ
ftr-369	333	68	the	the	DET
ftr-369	333	69	requirements	requirement	NOUN
ftr-369	333	70	for	for	ADP
ftr-369	333	71	correction.54	correction.54	PROPN
ftr-369	333	72	the	the	DET
ftr-369	333	73	examples	example	NOUN
ftr-369	333	74	in	in	ADP
ftr-369	333	75	the	the	DET
ftr-369	333	76	final	final	ADJ
ftr-369	333	77	regulations	regulation	NOUN
ftr-369	333	78	created	create	VERB
ftr-369	333	79	an	an	DET
ftr-369	333	80	impression	impression	NOUN
ftr-369	333	81	that	that	SCONJ
ftr-369	333	82	the	the	DET
ftr-369	333	83	irs	irs	PROPN
ftr-369	333	84	was	be	AUX
ftr-369	333	85	primarily	primarily	ADV
ftr-369	333	86	interested	interested	ADJ
ftr-369	333	87	in	in	ADP
ftr-369	333	88	situations	situation	NOUN
ftr-369	333	89	where	where	SCONJ
ftr-369	333	90	a	a	DET
ftr-369	333	91	disqualified	disqualify	VERB
ftr-369	333	92	person	person	NOUN
ftr-369	333	93	received	receive	VERB
ftr-369	333	94	obligated	obligate	VERB
ftr-369	333	95	to	to	PART
ftr-369	333	96	perform	perform	VERB
ftr-369	333	97	as	as	ADP
ftr-369	333	98	f	f	PROPN
ftr-369	333	99	’s	’s	PART
ftr-369	333	100	chief	chief	ADJ
ftr-369	333	101	executive	executive	ADJ
ftr-369	333	102	officer	officer	NOUN
ftr-369	333	103	.	.	PUNCT
ftr-369	334	1	therefore	therefore	ADV
ftr-369	334	2	,	,	PUNCT
ftr-369	334	3	any	any	DET
ftr-369	334	4	payment	payment	NOUN
ftr-369	334	5	to	to	ADP
ftr-369	334	6	t	t	PROPN
ftr-369	334	7	pursuant	pursuant	NOUN
ftr-369	334	8	to	to	ADP
ftr-369	334	9	the	the	DET
ftr-369	334	10	consulting	consulting	NOUN
ftr-369	334	11	contract	contract	NOUN
ftr-369	334	12	with	with	ADP
ftr-369	334	13	d	d	PROPN
ftr-369	334	14	represents	represent	VERB
ftr-369	334	15	an	an	DET
ftr-369	334	16	indirect	indirect	ADJ
ftr-369	334	17	excess	excess	ADJ
ftr-369	334	18	benefit	benefit	NOUN
ftr-369	334	19	that	that	PRON
ftr-369	334	20	f	f	PROPN
ftr-369	334	21	provides	provide	VERB
ftr-369	334	22	through	through	ADP
ftr-369	334	23	a	a	DET
ftr-369	334	24	controlled	control	VERB
ftr-369	334	25	entity	entity	NOUN
ftr-369	334	26	,	,	PUNCT
ftr-369	334	27	even	even	ADV
ftr-369	334	28	if	if	SCONJ
ftr-369	334	29	f	f	X
ftr-369	334	30	,	,	PUNCT
ftr-369	334	31	d	d	NOUN
ftr-369	334	32	,	,	PUNCT
ftr-369	334	33	or	or	CCONJ
ftr-369	334	34	t	t	NOUN
ftr-369	334	35	treats	treat	VERB
ftr-369	334	36	the	the	DET
ftr-369	334	37	additional	additional	ADJ
ftr-369	334	38	payment	payment	NOUN
ftr-369	334	39	to	to	ADP
ftr-369	334	40	t	t	PROPN
ftr-369	334	41	as	as	ADP
ftr-369	334	42	compensation	compensation	NOUN
ftr-369	334	43	.	.	PUNCT
ftr-369	335	1	example	example	NOUN
ftr-369	336	1	3	3	NUM
ftr-369	336	2	.	.	X
ftr-369	337	1	p	p	NOUN
ftr-369	337	2	is	be	AUX
ftr-369	337	3	an	an	DET
ftr-369	337	4	applicable	applicable	ADJ
ftr-369	337	5	tax	tax	NOUN
ftr-369	337	6	-	-	PUNCT
ftr-369	337	7	exempt	exempt	ADJ
ftr-369	337	8	organization	organization	NOUN
ftr-369	337	9	for	for	ADP
ftr-369	337	10	purposes	purpose	NOUN
ftr-369	337	11	of	of	ADP
ftr-369	337	12	section	section	NOUN
ftr-369	337	13	4958	4958	NUM
ftr-369	337	14	.	.	PUNCT
ftr-369	338	1	s	s	PART
ftr-369	338	2	is	be	AUX
ftr-369	338	3	a	a	DET
ftr-369	338	4	taxable	taxable	ADJ
ftr-369	338	5	entity	entity	NOUN
ftr-369	338	6	controlled	control	VERB
ftr-369	338	7	by	by	ADP
ftr-369	338	8	p	p	NOUN
ftr-369	338	9	within	within	ADP
ftr-369	338	10	the	the	DET
ftr-369	338	11	meaning	meaning	NOUN
ftr-369	338	12	of	of	ADP
ftr-369	338	13	paragraph	paragraph	NOUN
ftr-369	338	14	(	(	PUNCT
ftr-369	338	15	a)(2)(ii)(b	a)(2)(ii)(b	NUM
ftr-369	338	16	)	)	PUNCT
ftr-369	338	17	of	of	ADP
ftr-369	338	18	this	this	DET
ftr-369	338	19	section	section	NOUN
ftr-369	338	20	.	.	PUNCT
ftr-369	339	1	v	v	NOUN
ftr-369	339	2	is	be	AUX
ftr-369	339	3	the	the	DET
ftr-369	339	4	chief	chief	ADJ
ftr-369	339	5	executive	executive	ADJ
ftr-369	339	6	officer	officer	NOUN
ftr-369	339	7	of	of	ADP
ftr-369	339	8	s	s	PROPN
ftr-369	339	9	,	,	PUNCT
ftr-369	339	10	for	for	ADP
ftr-369	339	11	which	which	PRON
ftr-369	339	12	s	s	PRON
ftr-369	339	13	pays	pay	VERB
ftr-369	339	14	v	v	ADP
ftr-369	339	15	$	$	SYM
ftr-369	339	16	w	w	NOUN
ftr-369	339	17	in	in	ADP
ftr-369	339	18	salary	salary	NOUN
ftr-369	339	19	and	and	CCONJ
ftr-369	339	20	benefits	benefit	NOUN
ftr-369	339	21	.	.	PUNCT
ftr-369	340	1	v	v	NOUN
ftr-369	340	2	also	also	ADV
ftr-369	340	3	serves	serve	VERB
ftr-369	340	4	as	as	ADP
ftr-369	340	5	a	a	DET
ftr-369	340	6	voting	voting	NOUN
ftr-369	340	7	member	member	NOUN
ftr-369	340	8	of	of	ADP
ftr-369	340	9	p	p	X
ftr-369	340	10	’s	’s	PART
ftr-369	340	11	governing	govern	VERB
ftr-369	340	12	body	body	NOUN
ftr-369	340	13	.	.	PUNCT
ftr-369	341	1	consequently	consequently	ADV
ftr-369	341	2	,	,	PUNCT
ftr-369	341	3	v	v	NOUN
ftr-369	341	4	is	be	AUX
ftr-369	341	5	a	a	DET
ftr-369	341	6	disqualified	disqualified	ADJ
ftr-369	341	7	person	person	NOUN
ftr-369	341	8	with	with	ADP
ftr-369	341	9	respect	respect	NOUN
ftr-369	341	10	to	to	ADP
ftr-369	341	11	p.	p.	NOUN
ftr-369	341	12	p	p	NOUN
ftr-369	341	13	provides	provide	VERB
ftr-369	341	14	v	v	NOUN
ftr-369	341	15	with	with	ADP
ftr-369	341	16	$	$	AUX
ftr-369	341	17	x	x	NUM
ftr-369	341	18	representing	represent	VERB
ftr-369	341	19	compensation	compensation	NOUN
ftr-369	341	20	for	for	ADP
ftr-369	341	21	the	the	DET
ftr-369	341	22	services	service	NOUN
ftr-369	341	23	v	v	NOUN
ftr-369	341	24	provides	provide	VERB
ftr-369	341	25	p	p	NOUN
ftr-369	341	26	as	as	ADP
ftr-369	341	27	a	a	DET
ftr-369	341	28	member	member	NOUN
ftr-369	341	29	of	of	ADP
ftr-369	341	30	its	its	PRON
ftr-369	341	31	governing	govern	VERB
ftr-369	341	32	body	body	NOUN
ftr-369	341	33	.	.	PUNCT
ftr-369	342	1	although	although	SCONJ
ftr-369	342	2	$	$	SYM
ftr-369	342	3	x	x	PRON
ftr-369	342	4	represents	represent	VERB
ftr-369	342	5	reasonable	reasonable	ADJ
ftr-369	342	6	compensation	compensation	NOUN
ftr-369	342	7	for	for	ADP
ftr-369	342	8	the	the	DET
ftr-369	342	9	services	service	NOUN
ftr-369	342	10	v	v	NOUN
ftr-369	342	11	provides	provide	VERB
ftr-369	342	12	directly	directly	ADV
ftr-369	342	13	to	to	ADP
ftr-369	342	14	p	p	PRON
ftr-369	342	15	as	as	ADP
ftr-369	342	16	a	a	DET
ftr-369	342	17	member	member	NOUN
ftr-369	342	18	of	of	ADP
ftr-369	342	19	its	its	PRON
ftr-369	342	20	governing	govern	VERB
ftr-369	342	21	body	body	NOUN
ftr-369	342	22	,	,	PUNCT
ftr-369	342	23	the	the	DET
ftr-369	342	24	total	total	ADJ
ftr-369	342	25	compensation	compensation	NOUN
ftr-369	342	26	of	of	ADP
ftr-369	342	27	$	$	SYM
ftr-369	342	28	w	w	NOUN
ftr-369	342	29	+	+	NUM
ftr-369	342	30	$	$	SYM
ftr-369	342	31	x	x	PRON
ftr-369	342	32	exceeds	exceed	VERB
ftr-369	342	33	reasonable	reasonable	ADJ
ftr-369	342	34	compensation	compensation	NOUN
ftr-369	342	35	for	for	ADP
ftr-369	342	36	the	the	DET
ftr-369	342	37	services	service	NOUN
ftr-369	342	38	v	v	NOUN
ftr-369	342	39	provides	provide	VERB
ftr-369	342	40	to	to	ADP
ftr-369	342	41	p	p	NOUN
ftr-369	342	42	and	and	CCONJ
ftr-369	342	43	s	s	VERB
ftr-369	342	44	collectively	collectively	ADV
ftr-369	342	45	.	.	PUNCT
ftr-369	343	1	therefore	therefore	ADV
ftr-369	343	2	,	,	PUNCT
ftr-369	343	3	the	the	DET
ftr-369	343	4	portion	portion	NOUN
ftr-369	343	5	of	of	ADP
ftr-369	343	6	total	total	ADJ
ftr-369	343	7	compensation	compensation	NOUN
ftr-369	343	8	that	that	PRON
ftr-369	343	9	exceeds	exceed	VERB
ftr-369	343	10	reasonable	reasonable	ADJ
ftr-369	343	11	compensation	compensation	NOUN
ftr-369	343	12	is	be	AUX
ftr-369	343	13	an	an	DET
ftr-369	343	14	excess	excess	ADJ
ftr-369	343	15	benefit	benefit	NOUN
ftr-369	343	16	provided	provide	VERB
ftr-369	343	17	to	to	ADP
ftr-369	343	18	v.	v.	ADP
ftr-369	343	19	example	example	NOUN
ftr-369	343	20	4	4	NUM
ftr-369	343	21	.	.	X
ftr-369	344	1	g	g	PROPN
ftr-369	344	2	is	be	AUX
ftr-369	344	3	an	an	DET
ftr-369	344	4	applicable	applicable	ADJ
ftr-369	344	5	tax	tax	NOUN
ftr-369	344	6	-	-	PUNCT
ftr-369	344	7	exempt	exempt	ADJ
ftr-369	344	8	organization	organization	NOUN
ftr-369	344	9	for	for	ADP
ftr-369	344	10	§	§	PROPN
ftr-369	344	11	4958	4958	NUM
ftr-369	344	12	purposes	purpose	NOUN
ftr-369	344	13	.	.	PUNCT
ftr-369	345	1	f	f	PROPN
ftr-369	345	2	is	be	AUX
ftr-369	345	3	a	a	DET
ftr-369	345	4	disqualified	disqualified	ADJ
ftr-369	345	5	person	person	NOUN
ftr-369	345	6	who	who	PRON
ftr-369	345	7	was	be	AUX
ftr-369	345	8	last	last	ADV
ftr-369	345	9	employed	employ	VERB
ftr-369	345	10	by	by	ADP
ftr-369	345	11	g	g	NOUN
ftr-369	345	12	in	in	ADP
ftr-369	345	13	a	a	DET
ftr-369	345	14	position	position	NOUN
ftr-369	345	15	of	of	ADP
ftr-369	345	16	substantial	substantial	ADJ
ftr-369	345	17	influence	influence	NOUN
ftr-369	345	18	three	three	NUM
ftr-369	345	19	years	year	NOUN
ftr-369	345	20	ago	ago	ADV
ftr-369	345	21	.	.	PUNCT
ftr-369	346	1	h	h	PROPN
ftr-369	346	2	is	be	AUX
ftr-369	346	3	an	an	DET
ftr-369	346	4	entity	entity	NOUN
ftr-369	346	5	engaged	engage	VERB
ftr-369	346	6	in	in	ADP
ftr-369	346	7	scientific	scientific	ADJ
ftr-369	346	8	research	research	NOUN
ftr-369	346	9	and	and	CCONJ
ftr-369	346	10	is	be	AUX
ftr-369	346	11	unrelated	unrelated	ADJ
ftr-369	346	12	to	to	ADP
ftr-369	346	13	either	either	CCONJ
ftr-369	346	14	f	f	PROPN
ftr-369	346	15	or	or	CCONJ
ftr-369	346	16	g.	g.	PROPN
ftr-369	346	17	g	g	PROPN
ftr-369	346	18	makes	make	VERB
ftr-369	346	19	a	a	DET
ftr-369	346	20	grant	grant	NOUN
ftr-369	346	21	to	to	PART
ftr-369	346	22	h	h	VERB
ftr-369	346	23	to	to	PART
ftr-369	346	24	fund	fund	VERB
ftr-369	346	25	a	a	DET
ftr-369	346	26	research	research	NOUN
ftr-369	346	27	position	position	NOUN
ftr-369	346	28	.	.	PUNCT
ftr-369	347	1	h	h	PROPN
ftr-369	347	2	subsequently	subsequently	ADV
ftr-369	347	3	advertises	advertise	VERB
ftr-369	347	4	for	for	ADP
ftr-369	347	5	qualified	qualified	ADJ
ftr-369	347	6	candidates	candidate	NOUN
ftr-369	347	7	for	for	ADP
ftr-369	347	8	the	the	DET
ftr-369	347	9	research	research	NOUN
ftr-369	347	10	position	position	NOUN
ftr-369	347	11	.	.	PUNCT
ftr-369	348	1	f	f	PROPN
ftr-369	348	2	is	be	AUX
ftr-369	348	3	among	among	ADP
ftr-369	348	4	several	several	ADJ
ftr-369	348	5	highly	highly	ADV
ftr-369	348	6	qualified	qualified	ADJ
ftr-369	348	7	candidates	candidate	NOUN
ftr-369	348	8	who	who	PRON
ftr-369	348	9	apply	apply	VERB
ftr-369	348	10	for	for	ADP
ftr-369	348	11	the	the	DET
ftr-369	348	12	research	research	NOUN
ftr-369	348	13	position	position	NOUN
ftr-369	348	14	.	.	PUNCT
ftr-369	349	1	h	h	PROPN
ftr-369	349	2	hires	hire	VERB
ftr-369	349	3	f.	f.	PROPN
ftr-369	349	4	there	there	PRON
ftr-369	349	5	was	be	VERB
ftr-369	349	6	no	no	DET
ftr-369	349	7	evidence	evidence	NOUN
ftr-369	349	8	of	of	ADP
ftr-369	349	9	an	an	DET
ftr-369	349	10	oral	oral	ADJ
ftr-369	349	11	or	or	CCONJ
ftr-369	349	12	written	write	VERB
ftr-369	349	13	agreement	agreement	NOUN
ftr-369	349	14	or	or	CCONJ
ftr-369	349	15	understanding	understanding	NOUN
ftr-369	349	16	with	with	ADP
ftr-369	349	17	g	g	PROPN
ftr-369	349	18	that	that	PRON
ftr-369	349	19	h	h	NOUN
ftr-369	349	20	will	will	AUX
ftr-369	349	21	use	use	VERB
ftr-369	349	22	g	g	PROPN
ftr-369	349	23	’s	’s	PART
ftr-369	349	24	grant	grant	NOUN
ftr-369	349	25	to	to	PART
ftr-369	349	26	provide	provide	VERB
ftr-369	349	27	economic	economic	ADJ
ftr-369	349	28	benefits	benefit	NOUN
ftr-369	349	29	to	to	ADP
ftr-369	349	30	or	or	CCONJ
ftr-369	349	31	for	for	ADP
ftr-369	349	32	the	the	DET
ftr-369	349	33	use	use	NOUN
ftr-369	349	34	of	of	ADP
ftr-369	349	35	f.	f.	PROPN
ftr-369	349	36	although	although	SCONJ
ftr-369	349	37	g	g	PROPN
ftr-369	349	38	provided	provide	VERB
ftr-369	349	39	economic	economic	ADJ
ftr-369	349	40	benefits	benefit	NOUN
ftr-369	349	41	to	to	ADP
ftr-369	349	42	h	h	NOUN
ftr-369	349	43	,	,	PUNCT
ftr-369	349	44	and	and	CCONJ
ftr-369	349	45	in	in	ADP
ftr-369	349	46	connection	connection	NOUN
ftr-369	349	47	with	with	ADP
ftr-369	349	48	the	the	DET
ftr-369	349	49	receipt	receipt	NOUN
ftr-369	349	50	of	of	ADP
ftr-369	349	51	such	such	ADJ
ftr-369	349	52	benefits	benefit	NOUN
ftr-369	349	53	,	,	PUNCT
ftr-369	349	54	h	h	PROPN
ftr-369	349	55	will	will	AUX
ftr-369	349	56	provide	provide	VERB
ftr-369	349	57	economic	economic	ADJ
ftr-369	349	58	benefits	benefit	NOUN
ftr-369	349	59	to	to	ADP
ftr-369	349	60	or	or	CCONJ
ftr-369	349	61	for	for	ADP
ftr-369	349	62	the	the	DET
ftr-369	349	63	use	use	NOUN
ftr-369	349	64	of	of	ADP
ftr-369	349	65	f	f	PROPN
ftr-369	349	66	,	,	PUNCT
ftr-369	349	67	h	h	PROPN
ftr-369	349	68	acted	act	VERB
ftr-369	349	69	with	with	ADP
ftr-369	349	70	a	a	DET
ftr-369	349	71	significant	significant	ADJ
ftr-369	349	72	business	business	NOUN
ftr-369	349	73	purpose	purpose	NOUN
ftr-369	349	74	or	or	CCONJ
ftr-369	349	75	exempt	exempt	ADJ
ftr-369	349	76	purpose	purpose	NOUN
ftr-369	349	77	of	of	ADP
ftr-369	349	78	its	its	PRON
ftr-369	349	79	own	own	ADJ
ftr-369	349	80	.	.	PUNCT
ftr-369	350	1	under	under	ADP
ftr-369	350	2	these	these	DET
ftr-369	350	3	facts	fact	NOUN
ftr-369	350	4	,	,	PUNCT
ftr-369	350	5	g	g	PROPN
ftr-369	350	6	did	do	AUX
ftr-369	350	7	not	not	PART
ftr-369	350	8	provide	provide	VERB
ftr-369	350	9	an	an	DET
ftr-369	350	10	economic	economic	ADJ
ftr-369	350	11	benefit	benefit	NOUN
ftr-369	350	12	to	to	ADP
ftr-369	350	13	f	f	PROPN
ftr-369	350	14	indirectly	indirectly	ADV
ftr-369	350	15	through	through	ADP
ftr-369	350	16	the	the	DET
ftr-369	350	17	use	use	NOUN
ftr-369	350	18	of	of	ADP
ftr-369	350	19	an	an	DET
ftr-369	350	20	intermediary	intermediary	NOUN
ftr-369	350	21	.	.	PUNCT
ftr-369	351	1	50	50	NUM
ftr-369	351	2	.	.	PUNCT
ftr-369	352	1	treas	treas	PROPN
ftr-369	352	2	.	.	PUNCT
ftr-369	353	1	reg	reg	PROPN
ftr-369	353	2	.	.	PUNCT
ftr-369	354	1	§	§	PROPN
ftr-369	354	2	53.4958	53.4958	NUM
ftr-369	354	3	-	-	SYM
ftr-369	354	4	4(a)(3)(vi	4(a)(3)(vi	NUM
ftr-369	354	5	)	)	PUNCT
ftr-369	354	6	.	.	PUNCT
ftr-369	355	1	treas	treas	PROPN
ftr-369	355	2	.	.	PUNCT
ftr-369	356	1	reg	reg	PROPN
ftr-369	356	2	.	.	PUNCT
ftr-369	357	1	§	§	PROPN
ftr-369	357	2	53.4958	53.4958	NUM
ftr-369	357	3	-	-	SYM
ftr-369	357	4	4(a)(3)(i	4(a)(3)(i	NUM
ftr-369	357	5	)	)	PUNCT
ftr-369	357	6	provides	provide	VERB
ftr-369	357	7	that	that	SCONJ
ftr-369	357	8	“	"	PUNCT
ftr-369	357	9	§	§	PROPN
ftr-369	357	10	4958	4958	NUM
ftr-369	357	11	does	do	AUX
ftr-369	357	12	not	not	PART
ftr-369	357	13	apply	apply	VERB
ftr-369	357	14	to	to	ADP
ftr-369	357	15	any	any	DET
ftr-369	357	16	fixed	fixed	ADJ
ftr-369	357	17	payment	payment	NOUN
ftr-369	357	18	made	make	VERB
ftr-369	357	19	to	to	ADP
ftr-369	357	20	a	a	DET
ftr-369	357	21	person	person	NOUN
ftr-369	357	22	pursuant	pursuant	ADJ
ftr-369	357	23	to	to	ADP
ftr-369	357	24	an	an	DET
ftr-369	357	25	initial	initial	ADJ
ftr-369	357	26	contract	contract	NOUN
ftr-369	357	27	,	,	PUNCT
ftr-369	357	28	”	"	PUNCT
ftr-369	357	29	unless	unless	SCONJ
ftr-369	357	30	the	the	DET
ftr-369	357	31	“	"	PUNCT
ftr-369	357	32	person	person	NOUN
ftr-369	357	33	fails	fail	VERB
ftr-369	357	34	to	to	PART
ftr-369	357	35	perform	perform	VERB
ftr-369	357	36	substantially	substantially	ADV
ftr-369	357	37	the	the	DET
ftr-369	357	38	person	person	NOUN
ftr-369	357	39	’s	’s	PART
ftr-369	357	40	obligations	obligation	NOUN
ftr-369	357	41	under	under	ADP
ftr-369	357	42	the	the	DET
ftr-369	357	43	initial	initial	ADJ
ftr-369	357	44	contract	contract	NOUN
ftr-369	357	45	during	during	ADP
ftr-369	357	46	that	that	DET
ftr-369	357	47	year	year	NOUN
ftr-369	357	48	.	.	PUNCT
ftr-369	357	49	”	"	PUNCT
ftr-369	358	1	treas	treas	PROPN
ftr-369	358	2	.	.	PUNCT
ftr-369	359	1	reg	reg	PROPN
ftr-369	359	2	.	.	PUNCT
ftr-369	360	1	§	§	PROPN
ftr-369	360	2	53.49584(a)(3)(iv	53.49584(a)(3)(iv	NUM
ftr-369	360	3	)	)	PUNCT
ftr-369	360	4	.	.	PUNCT
ftr-369	361	1	51	51	NUM
ftr-369	361	2	.	.	PUNCT
ftr-369	362	1	treas	treas	PROPN
ftr-369	362	2	.	.	PUNCT
ftr-369	363	1	reg	reg	PROPN
ftr-369	363	2	.	.	PUNCT
ftr-369	364	1	§	§	PROPN
ftr-369	364	2	53.4958	53.4958	NUM
ftr-369	364	3	-	-	SYM
ftr-369	364	4	4(b)(2)(iii	4(b)(2)(iii	NUM
ftr-369	364	5	)	)	PUNCT
ftr-369	364	6	.	.	PUNCT
ftr-369	365	1	52	52	NUM
ftr-369	365	2	.	.	PUNCT
ftr-369	366	1	treas	treas	PROPN
ftr-369	366	2	.	.	PUNCT
ftr-369	367	1	reg	reg	PROPN
ftr-369	367	2	.	.	PUNCT
ftr-369	368	1	§	§	PROPN
ftr-369	368	2	53.4958	53.4958	NUM
ftr-369	368	3	-	-	SYM
ftr-369	368	4	4(c)(4	4(c)(4	NUM
ftr-369	368	5	)	)	PUNCT
ftr-369	368	6	.	.	PUNCT
ftr-369	369	1	53	53	NUM
ftr-369	369	2	.	.	PUNCT
ftr-369	370	1	treas	treas	PROPN
ftr-369	370	2	.	.	PUNCT
ftr-369	371	1	reg	reg	PROPN
ftr-369	371	2	.	.	PUNCT
ftr-369	372	1	§	§	PROPN
ftr-369	372	2	53.4958	53.4958	NUM
ftr-369	372	3	-	-	SYM
ftr-369	372	4	6(a)(3)(iv	6(a)(3)(iv	NUM
ftr-369	372	5	)	)	PUNCT
ftr-369	372	6	.	.	PUNCT
ftr-369	373	1	54	54	NUM
ftr-369	373	2	.	.	PUNCT
ftr-369	374	1	treas	treas	PROPN
ftr-369	374	2	.	.	PUNCT
ftr-369	375	1	reg	reg	PROPN
ftr-369	375	2	.	.	PUNCT
ftr-369	376	1	§	§	PROPN
ftr-369	376	2	53.4958	53.4958	NUM
ftr-369	376	3	-	-	SYM
ftr-369	376	4	7(f	7(f	NUM
ftr-369	376	5	)	)	PUNCT
ftr-369	376	6	.	.	PUNCT
ftr-369	377	1	2009	2009	NUM
ftr-369	377	2	]	]	PUNCT
ftr-369	377	3	the	the	DET
ftr-369	377	4	pension	pension	NOUN
ftr-369	377	5	protection	protection	PROPN
ftr-369	377	6	act	act	NOUN
ftr-369	377	7	of	of	ADP
ftr-369	377	8	2006	2006	NUM
ftr-369	377	9	237	237	NUM
ftr-369	377	10	excessive	excessive	ADJ
ftr-369	377	11	compensation	compensation	NOUN
ftr-369	377	12	or	or	CCONJ
ftr-369	377	13	payments	payment	NOUN
ftr-369	377	14	above	above	ADP
ftr-369	377	15	the	the	DET
ftr-369	377	16	fair	fair	ADJ
ftr-369	377	17	market	market	NOUN
ftr-369	377	18	value	value	NOUN
ftr-369	377	19	for	for	ADP
ftr-369	377	20	services	service	NOUN
ftr-369	377	21	or	or	CCONJ
ftr-369	377	22	other	other	ADJ
ftr-369	377	23	consideration	consideration	NOUN
ftr-369	377	24	provided	provide	VERB
ftr-369	377	25	to	to	ADP
ftr-369	377	26	the	the	DET
ftr-369	377	27	exempt	exempt	ADJ
ftr-369	377	28	organization	organization	NOUN
ftr-369	377	29	.	.	PUNCT
ftr-369	378	1	these	these	DET
ftr-369	378	2	regulations	regulation	NOUN
ftr-369	378	3	left	leave	VERB
ftr-369	378	4	many	many	ADJ
ftr-369	378	5	issues	issue	NOUN
ftr-369	378	6	unanswered	unanswere	VERB
ftr-369	378	7	,	,	PUNCT
ftr-369	378	8	but	but	CCONJ
ftr-369	378	9	they	they	PRON
ftr-369	378	10	did	do	AUX
ftr-369	378	11	not	not	PART
ftr-369	378	12	seem	seem	VERB
ftr-369	378	13	overly	overly	ADV
ftr-369	378	14	biased	biased	ADJ
ftr-369	378	15	in	in	ADP
ftr-369	378	16	favor	favor	NOUN
ftr-369	378	17	of	of	ADP
ftr-369	378	18	the	the	DET
ftr-369	378	19	irs	irs	PROPN
ftr-369	378	20	because	because	SCONJ
ftr-369	378	21	of	of	ADP
ftr-369	378	22	the	the	DET
ftr-369	378	23	rebuttable	rebuttable	ADJ
ftr-369	378	24	presumption	presumption	NOUN
ftr-369	378	25	regulations	regulation	NOUN
ftr-369	378	26	that	that	PRON
ftr-369	378	27	created	create	VERB
ftr-369	378	28	a	a	DET
ftr-369	378	29	quasi	quasi	ADJ
ftr-369	378	30	-	-	ADJ
ftr-369	378	31	safe	safe	ADJ
ftr-369	378	32	harbor	harbor	NOUN
ftr-369	378	33	for	for	ADP
ftr-369	378	34	exempt	exempt	ADJ
ftr-369	378	35	organizations	organization	NOUN
ftr-369	378	36	.	.	PUNCT
ftr-369	379	1	d.	d.	PROPN
ftr-369	379	2	new	new	ADJ
ftr-369	379	3	final	final	ADJ
ftr-369	379	4	regulations	regulation	NOUN
ftr-369	379	5	the	the	DET
ftr-369	379	6	treasury	treasury	PROPN
ftr-369	379	7	department	department	PROPN
ftr-369	379	8	and	and	CCONJ
ftr-369	379	9	the	the	DET
ftr-369	379	10	irs	irs	PROPN
ftr-369	379	11	issued	issue	VERB
ftr-369	379	12	new	new	ADJ
ftr-369	379	13	final	final	ADJ
ftr-369	379	14	regulations	regulation	NOUN
ftr-369	379	15	clarifying	clarify	VERB
ftr-369	379	16	the	the	DET
ftr-369	379	17	requirements	requirement	NOUN
ftr-369	379	18	for	for	ADP
ftr-369	379	19	tax	tax	NOUN
ftr-369	379	20	exemption	exemption	NOUN
ftr-369	379	21	under	under	ADP
ftr-369	379	22	irc	irc	PROPN
ftr-369	379	23	section	section	NOUN
ftr-369	379	24	501(c)(3	501(c)(3	NOUN
ftr-369	379	25	)	)	PUNCT
ftr-369	379	26	and	and	CCONJ
ftr-369	379	27	how	how	SCONJ
ftr-369	379	28	these	these	DET
ftr-369	379	29	requirements	requirement	NOUN
ftr-369	379	30	relate	relate	VERB
ftr-369	379	31	to	to	ADP
ftr-369	379	32	the	the	DET
ftr-369	379	33	imposition	imposition	NOUN
ftr-369	379	34	of	of	ADP
ftr-369	379	35	excise	excise	NOUN
ftr-369	379	36	taxes	taxis	NOUN
ftr-369	379	37	on	on	ADP
ftr-369	379	38	excess	excess	ADJ
ftr-369	379	39	benefit	benefit	NOUN
ftr-369	379	40	transactions	transaction	NOUN
ftr-369	379	41	under	under	ADP
ftr-369	379	42	irc	irc	PROPN
ftr-369	379	43	section	section	NOUN
ftr-369	379	44	4958.55	4958.55	NUM
ftr-369	379	45	the	the	DET
ftr-369	379	46	final	final	ADJ
ftr-369	379	47	regulations	regulation	NOUN
ftr-369	379	48	primarily	primarily	ADV
ftr-369	379	49	reaffirmed	reaffirm	VERB
ftr-369	379	50	that	that	SCONJ
ftr-369	379	51	a	a	DET
ftr-369	379	52	private	private	ADJ
ftr-369	379	53	benefit	benefit	NOUN
ftr-369	379	54	may	may	AUX
ftr-369	379	55	involve	involve	VERB
ftr-369	379	56	noneconomic	noneconomic	ADJ
ftr-369	379	57	as	as	ADV
ftr-369	379	58	well	well	ADV
ftr-369	379	59	as	as	ADP
ftr-369	379	60	economic	economic	ADJ
ftr-369	379	61	benefits	benefit	NOUN
ftr-369	379	62	,	,	PUNCT
ftr-369	379	63	be	be	AUX
ftr-369	379	64	inconsistent	inconsistent	ADJ
ftr-369	379	65	with	with	ADP
ftr-369	379	66	exempt	exempt	ADJ
ftr-369	379	67	status	status	NOUN
ftr-369	379	68	if	if	SCONJ
ftr-369	379	69	the	the	DET
ftr-369	379	70	benefit	benefit	NOUN
ftr-369	379	71	is	be	AUX
ftr-369	379	72	substantial	substantial	ADJ
ftr-369	379	73	instead	instead	ADV
ftr-369	379	74	of	of	ADP
ftr-369	379	75	merely	merely	ADV
ftr-369	379	76	incidental	incidental	ADJ
ftr-369	379	77	to	to	ADP
ftr-369	379	78	the	the	DET
ftr-369	379	79	exempt	exempt	ADJ
ftr-369	379	80	organization	organization	NOUN
ftr-369	379	81	’s	’s	PART
ftr-369	379	82	purpose	purpose	NOUN
ftr-369	379	83	,	,	PUNCT
ftr-369	379	84	and	and	CCONJ
ftr-369	379	85	be	be	AUX
ftr-369	379	86	a	a	DET
ftr-369	379	87	private	private	ADJ
ftr-369	379	88	benefit	benefit	NOUN
ftr-369	379	89	even	even	ADV
ftr-369	379	90	if	if	SCONJ
ftr-369	379	91	the	the	DET
ftr-369	379	92	transaction	transaction	NOUN
ftr-369	379	93	is	be	AUX
ftr-369	379	94	at	at	ADP
ftr-369	379	95	fair	fair	ADJ
ftr-369	379	96	market	market	NOUN
ftr-369	379	97	value.56	value.56	VERB
ftr-369	379	98	the	the	DET
ftr-369	379	99	examples	example	NOUN
ftr-369	379	100	make	make	VERB
ftr-369	379	101	it	it	PRON
ftr-369	379	102	clear	clear	ADJ
ftr-369	379	103	that	that	SCONJ
ftr-369	379	104	the	the	DET
ftr-369	379	105	irs	irs	PROPN
ftr-369	379	106	considers	consider	VERB
ftr-369	379	107	itself	itself	PRON
ftr-369	379	108	to	to	PART
ftr-369	379	109	have	have	VERB
ftr-369	379	110	an	an	DET
ftr-369	379	111	independent	independent	ADJ
ftr-369	379	112	basis	basis	NOUN
ftr-369	379	113	to	to	PART
ftr-369	379	114	revoke	revoke	VERB
ftr-369	379	115	an	an	DET
ftr-369	379	116	exempt	exempt	ADJ
ftr-369	379	117	organizations	organization	NOUN
ftr-369	379	118	status	status	NOUN
ftr-369	379	119	even	even	ADV
ftr-369	379	120	if	if	SCONJ
ftr-369	379	121	the	the	DET
ftr-369	379	122	private	private	ADJ
ftr-369	379	123	benefit	benefit	NOUN
ftr-369	379	124	does	do	AUX
ftr-369	379	125	not	not	PART
ftr-369	379	126	involve	involve	VERB
ftr-369	379	127	an	an	DET
ftr-369	379	128	economic	economic	ADJ
ftr-369	379	129	benefit	benefit	NOUN
ftr-369	379	130	or	or	CCONJ
ftr-369	379	131	raise	raise	VERB
ftr-369	379	132	the	the	DET
ftr-369	379	133	issue	issue	NOUN
ftr-369	379	134	of	of	ADP
ftr-369	379	135	the	the	DET
ftr-369	379	136	fair	fair	ADJ
ftr-369	379	137	market	market	NOUN
ftr-369	379	138	value	value	NOUN
ftr-369	379	139	of	of	ADP
ftr-369	379	140	a	a	DET
ftr-369	379	141	transaction.57	transaction.57	PROPN
ftr-369	379	142	55	55	NUM
ftr-369	379	143	.	.	PUNCT
ftr-369	380	1	t.d	t.d	PROPN
ftr-369	380	2	.	.	NOUN
ftr-369	380	3	9390	9390	NUM
ftr-369	380	4	,	,	PUNCT
ftr-369	380	5	i.r.b	i.r.b	NOUN
ftr-369	380	6	.	.	PUNCT
ftr-369	381	1	855	855	NUM
ftr-369	381	2	(	(	PUNCT
ftr-369	381	3	mar	mar	PROPN
ftr-369	381	4	.	.	PROPN
ftr-369	381	5	27	27	NUM
ftr-369	381	6	,	,	PUNCT
ftr-369	381	7	2008	2008	NUM
ftr-369	381	8	)	)	PUNCT
ftr-369	381	9	(	(	PUNCT
ftr-369	381	10	corrected	correct	VERB
ftr-369	381	11	apr	apr	PROPN
ftr-369	381	12	.	.	PROPN
ftr-369	381	13	28	28	NUM
ftr-369	381	14	,	,	PUNCT
ftr-369	381	15	2008	2008	NUM
ftr-369	381	16	)	)	PUNCT
ftr-369	381	17	.	.	PUNCT
ftr-369	382	1	56	56	NUM
ftr-369	382	2	.	.	PUNCT
ftr-369	383	1	i	i	PRON
ftr-369	383	2	d.	d.	PROPN
ftr-369	383	3	57	57	NUM
ftr-369	383	4	.	.	PUNCT
ftr-369	384	1	i	i	PRON
ftr-369	384	2	d.	d.	PROPN
ftr-369	384	3	example	example	NOUN
ftr-369	385	1	3	3	NUM
ftr-369	385	2	.	.	PUNCT
ftr-369	386	1	(	(	PUNCT
ftr-369	386	2	i	i	NOUN
ftr-369	386	3	)	)	PUNCT
ftr-369	386	4	o	o	NOUN
ftr-369	386	5	conducts	conduct	VERB
ftr-369	386	6	educational	educational	ADJ
ftr-369	386	7	programs	program	NOUN
ftr-369	386	8	for	for	ADP
ftr-369	386	9	the	the	DET
ftr-369	386	10	benefit	benefit	NOUN
ftr-369	386	11	of	of	ADP
ftr-369	386	12	the	the	DET
ftr-369	386	13	general	general	ADJ
ftr-369	386	14	public	public	NOUN
ftr-369	386	15	.	.	PUNCT
ftr-369	387	1	since	since	SCONJ
ftr-369	387	2	its	its	PRON
ftr-369	387	3	formation	formation	NOUN
ftr-369	387	4	,	,	PUNCT
ftr-369	387	5	o	o	PROPN
ftr-369	387	6	has	have	AUX
ftr-369	387	7	employed	employ	VERB
ftr-369	387	8	its	its	PRON
ftr-369	387	9	founder	founder	NOUN
ftr-369	387	10	,	,	PUNCT
ftr-369	387	11	c	c	X
ftr-369	387	12	,	,	PUNCT
ftr-369	387	13	as	as	ADP
ftr-369	387	14	its	its	PRON
ftr-369	387	15	chief	chief	ADJ
ftr-369	387	16	executive	executive	ADJ
ftr-369	387	17	officer	officer	NOUN
ftr-369	387	18	.	.	PUNCT
ftr-369	388	1	beginning	begin	VERB
ftr-369	388	2	in	in	ADP
ftr-369	388	3	year	year	NOUN
ftr-369	388	4	5	5	NUM
ftr-369	388	5	of	of	ADP
ftr-369	388	6	o	o	PROPN
ftr-369	388	7	’s	’s	PART
ftr-369	388	8	operations	operation	NOUN
ftr-369	388	9	and	and	CCONJ
ftr-369	388	10	continuing	continue	VERB
ftr-369	388	11	to	to	ADP
ftr-369	388	12	the	the	DET
ftr-369	388	13	present	present	NOUN
ftr-369	388	14	,	,	PUNCT
ftr-369	388	15	c	c	PROPN
ftr-369	388	16	caused	cause	VERB
ftr-369	388	17	o	o	NOUN
ftr-369	388	18	to	to	PART
ftr-369	388	19	divert	divert	VERB
ftr-369	388	20	significant	significant	ADJ
ftr-369	388	21	portions	portion	NOUN
ftr-369	388	22	of	of	ADP
ftr-369	388	23	o	o	NOUN
ftr-369	388	24	’s	’s	PART
ftr-369	388	25	funds	fund	NOUN
ftr-369	388	26	to	to	PART
ftr-369	388	27	pay	pay	VERB
ftr-369	388	28	c	c	PROPN
ftr-369	388	29	’s	’s	PART
ftr-369	388	30	personal	personal	ADJ
ftr-369	388	31	expenses	expense	NOUN
ftr-369	388	32	.	.	PUNCT
ftr-369	389	1	the	the	DET
ftr-369	389	2	diversions	diversion	NOUN
ftr-369	389	3	by	by	ADP
ftr-369	389	4	c	c	PROPN
ftr-369	389	5	significantly	significantly	ADV
ftr-369	389	6	reduced	reduce	VERB
ftr-369	389	7	the	the	DET
ftr-369	389	8	funds	fund	NOUN
ftr-369	389	9	available	available	ADJ
ftr-369	389	10	to	to	PART
ftr-369	389	11	conduct	conduct	VERB
ftr-369	389	12	o	o	NOUN
ftr-369	389	13	’s	’s	PART
ftr-369	389	14	ongoing	ongoing	ADJ
ftr-369	389	15	educational	educational	ADJ
ftr-369	389	16	programs	program	NOUN
ftr-369	389	17	.	.	PUNCT
ftr-369	390	1	the	the	DET
ftr-369	390	2	board	board	NOUN
ftr-369	390	3	of	of	ADP
ftr-369	390	4	trustees	trustee	NOUN
ftr-369	390	5	never	never	ADV
ftr-369	390	6	authorized	authorize	VERB
ftr-369	390	7	c	c	NOUN
ftr-369	390	8	to	to	PART
ftr-369	390	9	cause	cause	VERB
ftr-369	390	10	o	o	NOUN
ftr-369	390	11	to	to	PART
ftr-369	390	12	pay	pay	VERB
ftr-369	390	13	c	c	PROPN
ftr-369	390	14	’s	’s	PART
ftr-369	390	15	personal	personal	ADJ
ftr-369	390	16	expenses	expense	NOUN
ftr-369	390	17	from	from	ADP
ftr-369	390	18	o	o	NOUN
ftr-369	390	19	’s	’s	PART
ftr-369	390	20	funds	fund	NOUN
ftr-369	390	21	.	.	PUNCT
ftr-369	391	1	certain	certain	ADJ
ftr-369	391	2	members	member	NOUN
ftr-369	391	3	of	of	ADP
ftr-369	391	4	the	the	DET
ftr-369	391	5	board	board	NOUN
ftr-369	391	6	were	be	AUX
ftr-369	391	7	aware	aware	ADJ
ftr-369	391	8	that	that	SCONJ
ftr-369	391	9	o	o	NOUN
ftr-369	391	10	was	be	AUX
ftr-369	391	11	paying	pay	VERB
ftr-369	391	12	c	c	X
ftr-369	391	13	’s	’s	PART
ftr-369	391	14	personal	personal	ADJ
ftr-369	391	15	expenses	expense	NOUN
ftr-369	391	16	.	.	PUNCT
ftr-369	392	1	however	however	ADV
ftr-369	392	2	,	,	PUNCT
ftr-369	392	3	the	the	DET
ftr-369	392	4	board	board	NOUN
ftr-369	392	5	did	do	AUX
ftr-369	392	6	not	not	PART
ftr-369	392	7	terminate	terminate	VERB
ftr-369	392	8	c	c	PROPN
ftr-369	392	9	’s	’s	PART
ftr-369	392	10	employment	employment	NOUN
ftr-369	392	11	and	and	CCONJ
ftr-369	392	12	did	do	AUX
ftr-369	392	13	not	not	PART
ftr-369	392	14	take	take	VERB
ftr-369	392	15	any	any	DET
ftr-369	392	16	action	action	NOUN
ftr-369	392	17	to	to	PART
ftr-369	392	18	seek	seek	VERB
ftr-369	392	19	repayment	repayment	NOUN
ftr-369	392	20	from	from	ADP
ftr-369	392	21	c	c	PROPN
ftr-369	392	22	or	or	CCONJ
ftr-369	392	23	to	to	PART
ftr-369	392	24	prevent	prevent	VERB
ftr-369	392	25	c	c	PROPN
ftr-369	392	26	from	from	ADP
ftr-369	392	27	continuing	continue	VERB
ftr-369	392	28	to	to	PART
ftr-369	392	29	divert	divert	VERB
ftr-369	392	30	o	o	PROPN
ftr-369	392	31	’s	’s	PART
ftr-369	392	32	funds	fund	NOUN
ftr-369	392	33	to	to	PART
ftr-369	392	34	pay	pay	VERB
ftr-369	392	35	c	c	PROPN
ftr-369	392	36	’s	’s	PART
ftr-369	392	37	personal	personal	ADJ
ftr-369	392	38	expenses	expense	NOUN
ftr-369	392	39	.	.	PUNCT
ftr-369	393	1	c	c	PROPN
ftr-369	393	2	claimed	claim	VERB
ftr-369	393	3	that	that	SCONJ
ftr-369	393	4	o	o	NOUN
ftr-369	393	5	’s	’s	PART
ftr-369	393	6	payments	payment	NOUN
ftr-369	393	7	of	of	ADP
ftr-369	393	8	c	c	PROPN
ftr-369	393	9	’s	’s	PART
ftr-369	393	10	personal	personal	ADJ
ftr-369	393	11	expenses	expense	NOUN
ftr-369	393	12	represented	represent	VERB
ftr-369	393	13	loans	loan	NOUN
ftr-369	393	14	from	from	ADP
ftr-369	393	15	o	o	NOUN
ftr-369	393	16	to	to	ADP
ftr-369	393	17	c.	c.	PROPN
ftr-369	393	18	however	however	ADV
ftr-369	393	19	,	,	PUNCT
ftr-369	393	20	no	no	DET
ftr-369	393	21	contemporaneous	contemporaneous	ADJ
ftr-369	393	22	loan	loan	NOUN
ftr-369	393	23	documentation	documentation	NOUN
ftr-369	393	24	exists	exist	VERB
ftr-369	393	25	,	,	PUNCT
ftr-369	393	26	and	and	CCONJ
ftr-369	393	27	c	c	AUX
ftr-369	393	28	never	never	ADV
ftr-369	393	29	made	make	VERB
ftr-369	393	30	any	any	DET
ftr-369	393	31	payments	payment	NOUN
ftr-369	393	32	of	of	ADP
ftr-369	393	33	principal	principal	NOUN
ftr-369	393	34	or	or	CCONJ
ftr-369	393	35	interest	interest	NOUN
ftr-369	393	36	.	.	PUNCT
ftr-369	394	1	(	(	PUNCT
ftr-369	394	2	ii	ii	X
ftr-369	394	3	)	)	PUNCT
ftr-369	394	4	the	the	DET
ftr-369	394	5	diversions	diversion	NOUN
ftr-369	394	6	of	of	ADP
ftr-369	394	7	o	o	PROPN
ftr-369	394	8	’s	’s	PART
ftr-369	394	9	funds	fund	NOUN
ftr-369	394	10	to	to	PART
ftr-369	394	11	pay	pay	VERB
ftr-369	394	12	c	c	PROPN
ftr-369	394	13	’s	’s	PART
ftr-369	394	14	personal	personal	ADJ
ftr-369	394	15	expenses	expense	NOUN
ftr-369	394	16	constitute	constitute	VERB
ftr-369	394	17	excess	excess	ADJ
ftr-369	394	18	benefit	benefit	NOUN
ftr-369	394	19	transactions	transaction	NOUN
ftr-369	394	20	between	between	ADP
ftr-369	394	21	an	an	DET
ftr-369	394	22	applicable	applicable	ADJ
ftr-369	394	23	tax	tax	NOUN
ftr-369	394	24	-	-	PUNCT
ftr-369	394	25	exempt	exempt	ADJ
ftr-369	394	26	organization	organization	NOUN
ftr-369	394	27	and	and	CCONJ
ftr-369	394	28	a	a	DET
ftr-369	394	29	disqualified	disqualified	ADJ
ftr-369	394	30	person	person	NOUN
ftr-369	394	31	under	under	ADP
ftr-369	394	32	§	§	PROPN
ftr-369	394	33	4958	4958	NUM
ftr-369	394	34	.	.	PUNCT
ftr-369	395	1	therefore	therefore	ADV
ftr-369	395	2	,	,	PUNCT
ftr-369	395	3	these	these	DET
ftr-369	395	4	transactions	transaction	NOUN
ftr-369	395	5	are	be	AUX
ftr-369	395	6	subject	subject	ADJ
ftr-369	395	7	to	to	ADP
ftr-369	395	8	the	the	DET
ftr-369	395	9	applicable	applicable	ADJ
ftr-369	395	10	excise	excise	NOUN
ftr-369	395	11	taxes	taxis	NOUN
ftr-369	395	12	provided	provide	VERB
ftr-369	395	13	in	in	ADP
ftr-369	395	14	that	that	DET
ftr-369	395	15	section	section	NOUN
ftr-369	395	16	.	.	PUNCT
ftr-369	396	1	in	in	ADP
ftr-369	396	2	addition	addition	NOUN
ftr-369	396	3	,	,	PUNCT
ftr-369	396	4	these	these	DET
ftr-369	396	5	transactions	transaction	NOUN
ftr-369	396	6	violate	violate	VERB
ftr-369	396	7	the	the	DET
ftr-369	396	8	proscription	proscription	NOUN
ftr-369	396	9	against	against	ADP
ftr-369	396	10	inurement	inurement	ADJ
ftr-369	396	11	under	under	ADP
ftr-369	396	12	§	§	PROPN
ftr-369	396	13	501(c)(3	501(c)(3	NUM
ftr-369	396	14	)	)	PUNCT
ftr-369	396	15	and	and	CCONJ
ftr-369	396	16	¶	¶	PROPN
ftr-369	396	17	(	(	PUNCT
ftr-369	396	18	c)(2	c)(2	X
ftr-369	396	19	)	)	PUNCT
ftr-369	396	20	of	of	ADP
ftr-369	396	21	this	this	DET
ftr-369	396	22	section	section	NOUN
ftr-369	396	23	.	.	PUNCT
ftr-369	397	1	(	(	PUNCT
ftr-369	397	2	iii	iii	X
ftr-369	397	3	)	)	PUNCT
ftr-369	397	4	the	the	DET
ftr-369	397	5	application	application	NOUN
ftr-369	397	6	of	of	ADP
ftr-369	397	7	the	the	DET
ftr-369	397	8	factors	factor	NOUN
ftr-369	397	9	in	in	ADP
ftr-369	397	10	paragraph	paragraph	NOUN
ftr-369	397	11	(	(	PUNCT
ftr-369	397	12	f)(2)(ii	f)(2)(ii	PROPN
ftr-369	397	13	)	)	PUNCT
ftr-369	397	14	of	of	ADP
ftr-369	397	15	this	this	DET
ftr-369	397	16	section	section	NOUN
ftr-369	397	17	to	to	ADP
ftr-369	397	18	these	these	DET
ftr-369	397	19	facts	fact	NOUN
ftr-369	397	20	is	be	AUX
ftr-369	397	21	as	as	SCONJ
ftr-369	397	22	follows	follow	VERB
ftr-369	397	23	.	.	PUNCT
ftr-369	398	1	o	o	NOUN
ftr-369	398	2	has	have	AUX
ftr-369	398	3	engaged	engage	VERB
ftr-369	398	4	in	in	ADP
ftr-369	398	5	regular	regular	ADJ
ftr-369	398	6	and	and	CCONJ
ftr-369	398	7	ongoing	ongoing	ADJ
ftr-369	398	8	activities	activity	NOUN
ftr-369	398	9	that	that	PRON
ftr-369	398	10	further	far	ADV
ftr-369	398	11	exempt	exempt	ADJ
ftr-369	398	12	purposes	purpose	NOUN
ftr-369	398	13	both	both	CCONJ
ftr-369	398	14	before	before	ADP
ftr-369	398	15	and	and	CCONJ
ftr-369	398	16	after	after	ADP
ftr-369	398	17	the	the	DET
ftr-369	398	18	excess	excess	ADJ
ftr-369	398	19	benefit	benefit	NOUN
ftr-369	398	20	transactions	transaction	NOUN
ftr-369	398	21	occurred	occur	VERB
ftr-369	398	22	.	.	PUNCT
ftr-369	399	1	however	however	ADV
ftr-369	399	2	,	,	PUNCT
ftr-369	399	3	the	the	DET
ftr-369	399	4	size	size	NOUN
ftr-369	399	5	and	and	CCONJ
ftr-369	399	6	scope	scope	NOUN
ftr-369	399	7	of	of	ADP
ftr-369	399	8	the	the	DET
ftr-369	399	9	excess	excess	ADJ
ftr-369	399	10	benefit	benefit	NOUN
ftr-369	399	11	transactions	transaction	NOUN
ftr-369	399	12	engaged	engage	VERB
ftr-369	399	13	in	in	ADP
ftr-369	399	14	by	by	ADP
ftr-369	399	15	o	o	NOUN
ftr-369	399	16	beginning	begin	VERB
ftr-369	399	17	in	in	ADP
ftr-369	399	18	year	year	NOUN
ftr-369	399	19	5	5	NUM
ftr-369	399	20	,	,	PUNCT
ftr-369	399	21	collectively	collectively	ADV
ftr-369	399	22	,	,	PUNCT
ftr-369	399	23	are	be	AUX
ftr-369	399	24	significant	significant	ADJ
ftr-369	399	25	in	in	ADP
ftr-369	399	26	relation	relation	NOUN
ftr-369	399	27	to	to	ADP
ftr-369	399	28	the	the	DET
ftr-369	399	29	size	size	NOUN
ftr-369	399	30	and	and	CCONJ
ftr-369	399	31	scope	scope	NOUN
ftr-369	399	32	of	of	ADP
ftr-369	399	33	o	o	NOUN
ftr-369	399	34	’s	’s	PART
ftr-369	399	35	activities	activity	NOUN
ftr-369	399	36	that	that	PRON
ftr-369	399	37	further	far	ADV
ftr-369	399	38	exempt	exempt	ADJ
ftr-369	399	39	purposes	purpose	NOUN
ftr-369	399	40	.	.	PUNCT
ftr-369	400	1	moreover	moreover	ADV
ftr-369	400	2	,	,	PUNCT
ftr-369	400	3	o	o	PROPN
ftr-369	400	4	has	have	AUX
ftr-369	400	5	been	be	AUX
ftr-369	400	6	involved	involve	VERB
ftr-369	400	7	in	in	ADP
ftr-369	400	8	multiple	multiple	ADJ
ftr-369	400	9	excess	excess	ADJ
ftr-369	400	10	benefit	benefit	NOUN
ftr-369	400	11	238	238	NUM
ftr-369	400	12	florida	florida	PROPN
ftr-369	400	13	tax	tax	NOUN
ftr-369	400	14	review	review	NOUN
ftr-369	401	1	[	[	X
ftr-369	401	2	vol	vol	NOUN
ftr-369	401	3	.	.	PUNCT
ftr-369	401	4	9:4	9:4	NUM
ftr-369	401	5	the	the	DET
ftr-369	401	6	new	new	ADJ
ftr-369	401	7	final	final	ADJ
ftr-369	401	8	regulations	regulation	NOUN
ftr-369	401	9	stress	stress	VERB
ftr-369	401	10	that	that	SCONJ
ftr-369	401	11	an	an	DET
ftr-369	401	12	exempt	exempt	ADJ
ftr-369	401	13	organization	organization	NOUN
ftr-369	401	14	that	that	PRON
ftr-369	401	15	implements	implement	VERB
ftr-369	401	16	safeguards	safeguard	NOUN
ftr-369	401	17	that	that	PRON
ftr-369	401	18	are	be	AUX
ftr-369	401	19	reasonably	reasonably	ADV
ftr-369	401	20	calculated	calculate	VERB
ftr-369	401	21	to	to	PART
ftr-369	401	22	prevent	prevent	VERB
ftr-369	401	23	excess	excess	ADJ
ftr-369	401	24	benefit	benefit	NOUN
ftr-369	401	25	transactions	transaction	NOUN
ftr-369	401	26	will	will	AUX
ftr-369	401	27	have	have	VERB
ftr-369	401	28	those	those	DET
ftr-369	401	29	safeguards	safeguard	NOUN
ftr-369	401	30	treated	treat	VERB
ftr-369	401	31	as	as	ADP
ftr-369	401	32	a	a	DET
ftr-369	401	33	factor	factor	NOUN
ftr-369	401	34	in	in	ADP
ftr-369	401	35	favor	favor	NOUN
ftr-369	401	36	of	of	ADP
ftr-369	401	37	its	its	PRON
ftr-369	401	38	continuing	continue	VERB
ftr-369	401	39	to	to	PART
ftr-369	401	40	receive	receive	VERB
ftr-369	401	41	exempt	exempt	ADJ
ftr-369	401	42	status	status	NOUN
ftr-369	401	43	.	.	PUNCT
ftr-369	402	1	this	this	PRON
ftr-369	402	2	will	will	AUX
ftr-369	402	3	be	be	AUX
ftr-369	402	4	the	the	DET
ftr-369	402	5	case	case	NOUN
ftr-369	402	6	even	even	ADV
ftr-369	402	7	if	if	SCONJ
ftr-369	402	8	the	the	DET
ftr-369	402	9	organization	organization	NOUN
ftr-369	402	10	implements	implement	VERB
ftr-369	402	11	these	these	DET
ftr-369	402	12	safeguards	safeguard	NOUN
ftr-369	402	13	in	in	ADP
ftr-369	402	14	direct	direct	ADJ
ftr-369	402	15	response	response	NOUN
ftr-369	402	16	to	to	ADP
ftr-369	402	17	an	an	DET
ftr-369	402	18	excess	excess	ADJ
ftr-369	402	19	benefit	benefit	NOUN
ftr-369	402	20	transaction	transaction	NOUN
ftr-369	402	21	,	,	PUNCT
ftr-369	402	22	such	such	ADJ
ftr-369	402	23	as	as	ADP
ftr-369	402	24	contesting	contest	VERB
ftr-369	402	25	the	the	DET
ftr-369	402	26	existence	existence	NOUN
ftr-369	402	27	of	of	ADP
ftr-369	402	28	an	an	DET
ftr-369	402	29	excess	excess	ADJ
ftr-369	402	30	benefit	benefit	NOUN
ftr-369	402	31	transaction	transaction	NOUN
ftr-369	402	32	at	at	ADP
ftr-369	402	33	issue	issue	NOUN
ftr-369	402	34	,	,	PUNCT
ftr-369	402	35	or	or	CCONJ
ftr-369	402	36	as	as	ADP
ftr-369	402	37	a	a	DET
ftr-369	402	38	general	general	ADJ
ftr-369	402	39	governance	governance	NOUN
ftr-369	402	40	policy.58	policy.58	NOUN
ftr-369	402	41	two	two	NUM
ftr-369	402	42	commentators	commentator	NOUN
ftr-369	402	43	had	have	AUX
ftr-369	402	44	suggested	suggest	VERB
ftr-369	402	45	that	that	SCONJ
ftr-369	402	46	the	the	DET
ftr-369	402	47	final	final	ADJ
ftr-369	402	48	regulations	regulation	NOUN
ftr-369	402	49	clarify	clarify	VERB
ftr-369	402	50	the	the	DET
ftr-369	402	51	relationship	relationship	NOUN
ftr-369	402	52	between	between	ADP
ftr-369	402	53	the	the	DET
ftr-369	402	54	determination	determination	NOUN
ftr-369	402	55	of	of	ADP
ftr-369	402	56	an	an	DET
ftr-369	402	57	organization	organization	NOUN
ftr-369	402	58	’s	’s	PART
ftr-369	402	59	exempt	exempt	ADJ
ftr-369	402	60	status	status	NOUN
ftr-369	402	61	and	and	CCONJ
ftr-369	402	62	the	the	DET
ftr-369	402	63	determination	determination	NOUN
ftr-369	402	64	of	of	ADP
ftr-369	402	65	the	the	DET
ftr-369	402	66	existence	existence	NOUN
ftr-369	402	67	of	of	ADP
ftr-369	402	68	an	an	DET
ftr-369	402	69	excess	excess	ADJ
ftr-369	402	70	benefit	benefit	NOUN
ftr-369	402	71	transaction	transaction	NOUN
ftr-369	402	72	.	.	PUNCT
ftr-369	403	1	the	the	DET
ftr-369	403	2	suggestion	suggestion	NOUN
ftr-369	403	3	that	that	SCONJ
ftr-369	403	4	the	the	DET
ftr-369	403	5	irs	irs	PROPN
ftr-369	403	6	not	not	PART
ftr-369	403	7	take	take	VERB
ftr-369	403	8	action	action	NOUN
ftr-369	403	9	to	to	PART
ftr-369	403	10	remove	remove	VERB
ftr-369	403	11	an	an	DET
ftr-369	403	12	organization	organization	NOUN
ftr-369	403	13	’s	’s	PART
ftr-369	403	14	exempt	exempt	ADJ
ftr-369	403	15	status	status	NOUN
ftr-369	403	16	on	on	ADP
ftr-369	403	17	excess	excess	ADJ
ftr-369	403	18	benefit	benefit	NOUN
ftr-369	403	19	transaction	transaction	NOUN
ftr-369	403	20	grounds	ground	NOUN
ftr-369	403	21	while	while	SCONJ
ftr-369	403	22	the	the	DET
ftr-369	403	23	irs	irs	PROPN
ftr-369	403	24	’s	’s	PART
ftr-369	403	25	determination	determination	NOUN
ftr-369	403	26	of	of	ADP
ftr-369	403	27	the	the	DET
ftr-369	403	28	existence	existence	NOUN
ftr-369	403	29	of	of	ADP
ftr-369	403	30	an	an	DET
ftr-369	403	31	excess	excess	ADJ
ftr-369	403	32	benefit	benefit	NOUN
ftr-369	403	33	transaction	transaction	NOUN
ftr-369	403	34	was	be	AUX
ftr-369	403	35	being	be	AUX
ftr-369	403	36	contested	contest	VERB
ftr-369	403	37	in	in	ADP
ftr-369	403	38	court	court	NOUN
ftr-369	403	39	was	be	AUX
ftr-369	403	40	rejected	reject	VERB
ftr-369	403	41	.	.	PUNCT
ftr-369	404	1	in	in	ADP
ftr-369	404	2	their	their	PRON
ftr-369	404	3	response	response	NOUN
ftr-369	404	4	,	,	PUNCT
ftr-369	404	5	the	the	DET
ftr-369	404	6	treasury	treasury	PROPN
ftr-369	404	7	department	department	PROPN
ftr-369	404	8	and	and	CCONJ
ftr-369	404	9	the	the	DET
ftr-369	404	10	irs	irs	PROPN
ftr-369	404	11	stated	state	VERB
ftr-369	404	12	that	that	SCONJ
ftr-369	404	13	“	"	PUNCT
ftr-369	404	14	the	the	DET
ftr-369	404	15	determination	determination	NOUN
ftr-369	404	16	of	of	ADP
ftr-369	404	17	an	an	DET
ftr-369	404	18	organization	organization	NOUN
ftr-369	404	19	’s	’s	PART
ftr-369	404	20	exempt	exempt	ADJ
ftr-369	404	21	status	status	NOUN
ftr-369	404	22	and	and	CCONJ
ftr-369	404	23	the	the	DET
ftr-369	404	24	determination	determination	NOUN
ftr-369	404	25	of	of	ADP
ftr-369	404	26	the	the	DET
ftr-369	404	27	existence	existence	NOUN
ftr-369	404	28	of	of	ADP
ftr-369	404	29	an	an	DET
ftr-369	404	30	excess	excess	ADJ
ftr-369	404	31	benefit	benefit	NOUN
ftr-369	404	32	transaction	transaction	NOUN
ftr-369	404	33	are	be	AUX
ftr-369	404	34	separate	separate	ADJ
ftr-369	404	35	determinations	determination	NOUN
ftr-369	404	36	,	,	PUNCT
ftr-369	404	37	involving	involve	VERB
ftr-369	404	38	distinct	distinct	ADJ
ftr-369	404	39	parties	party	NOUN
ftr-369	404	40	,	,	PUNCT
ftr-369	404	41	different	different	ADJ
ftr-369	404	42	legal	legal	ADJ
ftr-369	404	43	elements	element	NOUN
ftr-369	404	44	,	,	PUNCT
ftr-369	404	45	and	and	CCONJ
ftr-369	404	46	separate	separate	ADJ
ftr-369	404	47	processes	process	NOUN
ftr-369	404	48	,	,	PUNCT
ftr-369	404	49	even	even	ADV
ftr-369	404	50	though	though	SCONJ
ftr-369	404	51	they	they	PRON
ftr-369	404	52	may	may	AUX
ftr-369	404	53	relate	relate	VERB
ftr-369	404	54	to	to	ADP
ftr-369	404	55	the	the	DET
ftr-369	404	56	same	same	ADJ
ftr-369	404	57	facts	fact	NOUN
ftr-369	404	58	.	.	PUNCT
ftr-369	405	1	”59	”59	ADJ
ftr-369	405	2	this	this	DET
ftr-369	405	3	author	author	NOUN
ftr-369	405	4	is	be	AUX
ftr-369	405	5	troubled	trouble	VERB
ftr-369	405	6	by	by	ADP
ftr-369	405	7	the	the	DET
ftr-369	405	8	fact	fact	NOUN
ftr-369	405	9	that	that	SCONJ
ftr-369	405	10	the	the	DET
ftr-369	405	11	irs	irs	PROPN
ftr-369	405	12	has	have	AUX
ftr-369	405	13	both	both	DET
ftr-369	405	14	weapons	weapon	NOUN
ftr-369	405	15	to	to	PART
ftr-369	405	16	use	use	VERB
ftr-369	405	17	simultaneously	simultaneously	ADV
ftr-369	405	18	against	against	ADP
ftr-369	405	19	an	an	DET
ftr-369	405	20	exempt	exempt	ADJ
ftr-369	405	21	organization	organization	NOUN
ftr-369	405	22	.	.	PUNCT
ftr-369	406	1	it	it	PRON
ftr-369	406	2	is	be	AUX
ftr-369	406	3	conceivable	conceivable	ADJ
ftr-369	406	4	that	that	SCONJ
ftr-369	406	5	an	an	DET
ftr-369	406	6	exempt	exempt	ADJ
ftr-369	406	7	organization	organization	NOUN
ftr-369	406	8	will	will	AUX
ftr-369	406	9	be	be	AUX
ftr-369	406	10	bullied	bully	VERB
ftr-369	406	11	into	into	ADP
ftr-369	406	12	paying	pay	VERB
ftr-369	406	13	excess	excess	ADJ
ftr-369	406	14	benefit	benefit	NOUN
ftr-369	406	15	transaction	transaction	NOUN
ftr-369	406	16	penalty	penalty	NOUN
ftr-369	406	17	taxes	taxis	NOUN
ftr-369	406	18	,	,	PUNCT
ftr-369	406	19	even	even	ADV
ftr-369	406	20	if	if	SCONJ
ftr-369	406	21	the	the	DET
ftr-369	406	22	organization	organization	NOUN
ftr-369	406	23	has	have	VERB
ftr-369	406	24	a	a	DET
ftr-369	406	25	solid	solid	ADJ
ftr-369	406	26	case	case	NOUN
ftr-369	406	27	that	that	SCONJ
ftr-369	406	28	no	no	DET
ftr-369	406	29	excess	excess	ADJ
ftr-369	406	30	benefit	benefit	NOUN
ftr-369	406	31	transactions	transaction	NOUN
ftr-369	406	32	took	take	VERB
ftr-369	406	33	place	place	NOUN
ftr-369	406	34	,	,	PUNCT
ftr-369	406	35	in	in	ADP
ftr-369	406	36	order	order	NOUN
ftr-369	406	37	to	to	PART
ftr-369	406	38	keep	keep	VERB
ftr-369	406	39	its	its	PRON
ftr-369	406	40	exempt	exempt	ADJ
ftr-369	406	41	status	status	NOUN
ftr-369	406	42	.	.	PUNCT
ftr-369	407	1	e.	e.	PROPN
ftr-369	407	2	donor	donor	PROPN
ftr-369	407	3	-	-	PUNCT
ftr-369	407	4	advised	advise	VERB
ftr-369	407	5	funds	fund	NOUN
ftr-369	407	6	at	at	ADP
ftr-369	407	7	the	the	DET
ftr-369	407	8	american	american	PROPN
ftr-369	407	9	bar	bar	PROPN
ftr-369	407	10	association	association	PROPN
ftr-369	407	11	(	(	PUNCT
ftr-369	407	12	aba	aba	PROPN
ftr-369	407	13	)	)	PUNCT
ftr-369	407	14	section	section	NOUN
ftr-369	407	15	of	of	ADP
ftr-369	407	16	taxation	taxation	NOUN
ftr-369	407	17	’s	’s	PART
ftr-369	407	18	1999	1999	NUM
ftr-369	407	19	mid	mid	ADJ
ftr-369	407	20	-	-	ADJ
ftr-369	407	21	year	year	NOUN
ftr-369	407	22	meeting	meeting	NOUN
ftr-369	407	23	(	(	PUNCT
ftr-369	407	24	january	january	PROPN
ftr-369	407	25	15	15	NUM
ftr-369	407	26	,	,	PUNCT
ftr-369	407	27	1999	1999	NUM
ftr-369	407	28	)	)	PUNCT
ftr-369	407	29	,	,	PUNCT
ftr-369	407	30	“	"	PUNCT
ftr-369	407	31	government	government	NOUN
ftr-369	407	32	officials	official	NOUN
ftr-369	407	33	overseeing	oversee	VERB
ftr-369	407	34	taxexempt	taxexempt	ADJ
ftr-369	407	35	organizations	organization	NOUN
ftr-369	407	36	”	"	PUNCT
ftr-369	407	37	told	tell	VERB
ftr-369	407	38	the	the	DET
ftr-369	407	39	aba	aba	PROPN
ftr-369	407	40	that	that	PRON
ftr-369	407	41	donor	donor	NOUN
ftr-369	407	42	-	-	PUNCT
ftr-369	407	43	advised	advise	VERB
ftr-369	407	44	funds	fund	NOUN
ftr-369	407	45	had	have	AUX
ftr-369	407	46	come	come	VERB
ftr-369	407	47	under	under	ADP
ftr-369	407	48	scrutiny	scrutiny	NOUN
ftr-369	407	49	in	in	ADP
ftr-369	407	50	1998	1998	NUM
ftr-369	407	51	,	,	PUNCT
ftr-369	407	52	“	"	PUNCT
ftr-369	407	53	when	when	SCONJ
ftr-369	407	54	officials	official	NOUN
ftr-369	407	55	became	become	VERB
ftr-369	407	56	aware	aware	ADJ
ftr-369	407	57	of	of	ADP
ftr-369	407	58	charitable	charitable	ADJ
ftr-369	407	59	arrangements	arrangement	NOUN
ftr-369	407	60	that	that	PRON
ftr-369	407	61	seemed	seem	VERB
ftr-369	407	62	to	to	PART
ftr-369	407	63	blur	blur	VERB
ftr-369	407	64	the	the	DET
ftr-369	407	65	line	line	NOUN
ftr-369	407	66	between	between	ADP
ftr-369	407	67	public	public	ADJ
ftr-369	407	68	charities	charity	NOUN
ftr-369	407	69	and	and	CCONJ
ftr-369	407	70	private	private	ADJ
ftr-369	407	71	foundations	foundation	NOUN
ftr-369	407	72	.	.	PUNCT
ftr-369	407	73	”60	”60	VERB
ftr-369	408	1	the	the	DET
ftr-369	408	2	preamble	preamble	NOUN
ftr-369	408	3	to	to	ADP
ftr-369	408	4	the	the	DET
ftr-369	408	5	temporary	temporary	ADJ
ftr-369	408	6	regulations	regulation	NOUN
ftr-369	408	7	noted	note	VERB
ftr-369	408	8	that	that	SCONJ
ftr-369	408	9	the	the	DET
ftr-369	408	10	irs	irs	PROPN
ftr-369	408	11	and	and	CCONJ
ftr-369	408	12	treasury	treasury	PROPN
ftr-369	408	13	department	department	PROPN
ftr-369	408	14	considered	consider	VERB
ftr-369	408	15	adopting	adopt	VERB
ftr-369	408	16	a	a	DET
ftr-369	408	17	special	special	ADJ
ftr-369	408	18	rule	rule	NOUN
ftr-369	408	19	with	with	ADP
ftr-369	408	20	respect	respect	NOUN
ftr-369	408	21	to	to	ADP
ftr-369	408	22	donor	donor	NOUN
ftr-369	408	23	transactions	transaction	NOUN
ftr-369	408	24	.	.	PUNCT
ftr-369	409	1	o	o	NOUN
ftr-369	409	2	has	have	AUX
ftr-369	409	3	not	not	PART
ftr-369	409	4	implemented	implement	VERB
ftr-369	409	5	any	any	DET
ftr-369	409	6	safeguards	safeguard	NOUN
ftr-369	409	7	that	that	PRON
ftr-369	409	8	are	be	AUX
ftr-369	409	9	reasonably	reasonably	ADV
ftr-369	409	10	calculated	calculate	VERB
ftr-369	409	11	to	to	PART
ftr-369	409	12	prevent	prevent	VERB
ftr-369	409	13	future	future	ADJ
ftr-369	409	14	diversions	diversion	NOUN
ftr-369	409	15	.	.	PUNCT
ftr-369	410	1	the	the	DET
ftr-369	410	2	excess	excess	ADJ
ftr-369	410	3	benefit	benefit	NOUN
ftr-369	410	4	transactions	transaction	NOUN
ftr-369	410	5	have	have	AUX
ftr-369	410	6	not	not	PART
ftr-369	410	7	been	be	AUX
ftr-369	410	8	corrected	correct	VERB
ftr-369	410	9	,	,	PUNCT
ftr-369	410	10	nor	nor	CCONJ
ftr-369	410	11	has	have	AUX
ftr-369	410	12	o	o	NOUN
ftr-369	410	13	made	make	VERB
ftr-369	410	14	good	good	ADJ
ftr-369	410	15	faith	faith	NOUN
ftr-369	410	16	efforts	effort	NOUN
ftr-369	410	17	to	to	PART
ftr-369	410	18	seek	seek	VERB
ftr-369	410	19	correction	correction	NOUN
ftr-369	410	20	from	from	ADP
ftr-369	410	21	c	c	PROPN
ftr-369	410	22	,	,	PUNCT
ftr-369	410	23	the	the	DET
ftr-369	410	24	disqualified	disqualified	ADJ
ftr-369	410	25	person	person	NOUN
ftr-369	410	26	who	who	PRON
ftr-369	410	27	benefited	benefit	VERB
ftr-369	410	28	from	from	ADP
ftr-369	410	29	the	the	DET
ftr-369	410	30	excess	excess	ADJ
ftr-369	410	31	benefit	benefit	NOUN
ftr-369	410	32	transactions	transaction	NOUN
ftr-369	410	33	.	.	PUNCT
ftr-369	411	1	based	base	VERB
ftr-369	411	2	on	on	ADP
ftr-369	411	3	the	the	DET
ftr-369	411	4	application	application	NOUN
ftr-369	411	5	of	of	ADP
ftr-369	411	6	the	the	DET
ftr-369	411	7	factors	factor	NOUN
ftr-369	411	8	to	to	ADP
ftr-369	411	9	these	these	DET
ftr-369	411	10	facts	fact	NOUN
ftr-369	411	11	,	,	PUNCT
ftr-369	411	12	o	o	NOUN
ftr-369	411	13	is	be	AUX
ftr-369	411	14	no	no	ADV
ftr-369	411	15	longer	long	ADV
ftr-369	411	16	described	describe	VERB
ftr-369	411	17	in	in	ADP
ftr-369	411	18	§	§	PROPN
ftr-369	411	19	501(c)(3	501(c)(3	NUM
ftr-369	411	20	)	)	PUNCT
ftr-369	411	21	effective	effective	ADJ
ftr-369	411	22	in	in	ADP
ftr-369	411	23	year	year	NOUN
ftr-369	411	24	5	5	NUM
ftr-369	411	25	.	.	PUNCT
ftr-369	412	1	treas	treas	PROPN
ftr-369	412	2	.	.	PUNCT
ftr-369	413	1	reg	reg	PROPN
ftr-369	413	2	.	.	PUNCT
ftr-369	414	1	§	§	PROPN
ftr-369	414	2	1.501(c	1.501(c	PROPN
ftr-369	414	3	)	)	PUNCT
ftr-369	414	4	(	(	PUNCT
ftr-369	414	5	3)-1(f)(2)(iv	3)-1(f)(2)(iv	NUM
ftr-369	414	6	)	)	PUNCT
ftr-369	414	7	.	.	PUNCT
ftr-369	415	1	58	58	NUM
ftr-369	415	2	.	.	PUNCT
ftr-369	416	1	t.d	t.d	X
ftr-369	416	2	.	.	NOUN
ftr-369	416	3	9390	9390	NUM
ftr-369	416	4	,	,	PUNCT
ftr-369	416	5	i.r.b	i.r.b	NOUN
ftr-369	416	6	.	.	PUNCT
ftr-369	417	1	855	855	NUM
ftr-369	417	2	(	(	PUNCT
ftr-369	417	3	mar	mar	PROPN
ftr-369	417	4	.	.	PROPN
ftr-369	417	5	27	27	NUM
ftr-369	417	6	,	,	PUNCT
ftr-369	417	7	2008	2008	NUM
ftr-369	417	8	)	)	PUNCT
ftr-369	417	9	(	(	PUNCT
ftr-369	417	10	corrected	correct	VERB
ftr-369	417	11	apr	apr	PROPN
ftr-369	417	12	.	.	PROPN
ftr-369	417	13	28	28	NUM
ftr-369	417	14	,	,	PUNCT
ftr-369	417	15	2008	2008	NUM
ftr-369	417	16	)	)	PUNCT
ftr-369	417	17	.	.	PUNCT
ftr-369	418	1	59	59	NUM
ftr-369	418	2	.	.	PUNCT
ftr-369	419	1	i	i	PRON
ftr-369	419	2	d.	d.	PROPN
ftr-369	419	3	60	60	NUM
ftr-369	419	4	.	.	PUNCT
ftr-369	420	1	government	government	NOUN
ftr-369	420	2	officials	official	NOUN
ftr-369	420	3	warn	warn	VERB
ftr-369	420	4	of	of	ADP
ftr-369	420	5	1999	1999	NUM
ftr-369	420	6	scrutiny	scrutiny	NOUN
ftr-369	420	7	for	for	ADP
ftr-369	420	8	donor	donor	NOUN
ftr-369	420	9	-	-	PUNCT
ftr-369	420	10	advised	advise	VERB
ftr-369	420	11	funds	fund	NOUN
ftr-369	420	12	,	,	PUNCT
ftr-369	420	13	insurance	insurance	NOUN
ftr-369	420	14	schemes	scheme	NOUN
ftr-369	420	15	,	,	PUNCT
ftr-369	420	16	the	the	DET
ftr-369	420	17	bureau	bureau	NOUN
ftr-369	420	18	of	of	ADP
ftr-369	420	19	national	national	PROPN
ftr-369	420	20	affairs	affairs	PROPN
ftr-369	420	21	,	,	PUNCT
ftr-369	420	22	no	no	INTJ
ftr-369	420	23	.	.	NOUN
ftr-369	420	24	11	11	NUM
ftr-369	420	25	(	(	PUNCT
ftr-369	420	26	jan	jan	PROPN
ftr-369	420	27	.	.	PROPN
ftr-369	420	28	19	19	NUM
ftr-369	420	29	,	,	PUNCT
ftr-369	420	30	1999	1999	NUM
ftr-369	420	31	)	)	PUNCT
ftr-369	420	32	.	.	PUNCT
ftr-369	421	1	2009	2009	NUM
ftr-369	421	2	]	]	PUNCT
ftr-369	421	3	the	the	DET
ftr-369	421	4	pension	pension	NOUN
ftr-369	421	5	protection	protection	PROPN
ftr-369	421	6	act	act	NOUN
ftr-369	421	7	of	of	ADP
ftr-369	421	8	2006	2006	NUM
ftr-369	421	9	239	239	NUM
ftr-369	421	10	advised	advise	VERB
ftr-369	421	11	funds	fund	NOUN
ftr-369	421	12	,	,	PUNCT
ftr-369	421	13	and	and	CCONJ
ftr-369	421	14	sought	seek	VERB
ftr-369	421	15	comments	comment	NOUN
ftr-369	421	16	on	on	ADP
ftr-369	421	17	potential	potential	ADJ
ftr-369	421	18	issues	issue	NOUN
ftr-369	421	19	raised	raise	VERB
ftr-369	421	20	by	by	ADP
ftr-369	421	21	applying	apply	VERB
ftr-369	421	22	the	the	DET
ftr-369	421	23	fair	fair	ADJ
ftr-369	421	24	market	market	NOUN
ftr-369	421	25	value	value	NOUN
ftr-369	421	26	standard	standard	NOUN
ftr-369	421	27	under	under	ADP
ftr-369	421	28	irc	irc	PROPN
ftr-369	421	29	section	section	NOUN
ftr-369	421	30	4958	4958	NUM
ftr-369	421	31	to	to	ADP
ftr-369	421	32	distributions	distribution	NOUN
ftr-369	421	33	from	from	ADP
ftr-369	421	34	donoradvised	donoradvise	VERB
ftr-369	421	35	funds	fund	NOUN
ftr-369	421	36	to	to	ADP
ftr-369	421	37	(	(	PUNCT
ftr-369	421	38	or	or	CCONJ
ftr-369	421	39	for	for	ADP
ftr-369	421	40	the	the	DET
ftr-369	421	41	use	use	NOUN
ftr-369	421	42	of	of	ADP
ftr-369	421	43	)	)	PUNCT
ftr-369	421	44	a	a	DET
ftr-369	421	45	donor	donor	NOUN
ftr-369	421	46	or	or	CCONJ
ftr-369	421	47	advisor.61	advisor.61	VERB
ftr-369	421	48	several	several	ADJ
ftr-369	421	49	comments	comment	NOUN
ftr-369	421	50	were	be	AUX
ftr-369	421	51	received	receive	VERB
ftr-369	421	52	on	on	ADP
ftr-369	421	53	this	this	DET
ftr-369	421	54	issue	issue	NOUN
ftr-369	421	55	and	and	CCONJ
ftr-369	421	56	“	"	PUNCT
ftr-369	421	57	[	[	X
ftr-369	421	58	m]ost	m]ost	NOUN
ftr-369	421	59	of	of	ADP
ftr-369	421	60	the	the	DET
ftr-369	421	61	comments	comment	NOUN
ftr-369	421	62	objected	object	VERB
ftr-369	421	63	to	to	ADP
ftr-369	421	64	treating	treat	VERB
ftr-369	421	65	a	a	DET
ftr-369	421	66	donor	donor	NOUN
ftr-369	421	67	or	or	CCONJ
ftr-369	421	68	advisor	advisor	NOUN
ftr-369	421	69	to	to	ADP
ftr-369	421	70	this	this	DET
ftr-369	421	71	type	type	NOUN
ftr-369	421	72	of	of	ADP
ftr-369	421	73	fund	fund	NOUN
ftr-369	421	74	as	as	ADP
ftr-369	421	75	a	a	DET
ftr-369	421	76	disqualified	disqualify	VERB
ftr-369	421	77	person	person	NOUN
ftr-369	421	78	based	base	VERB
ftr-369	421	79	solely	solely	ADV
ftr-369	421	80	on	on	ADP
ftr-369	421	81	influence	influence	NOUN
ftr-369	421	82	over	over	ADP
ftr-369	421	83	a	a	DET
ftr-369	421	84	donor	donor	NOUN
ftr-369	421	85	-	-	PUNCT
ftr-369	421	86	advised	advise	VERB
ftr-369	421	87	fund	fund	NOUN
ftr-369	421	88	.	.	PUNCT
ftr-369	422	1	”62	”62	PROPN
ftr-369	422	2	other	other	ADJ
ftr-369	422	3	commentators	commentator	NOUN
ftr-369	422	4	stated	state	VERB
ftr-369	422	5	that	that	SCONJ
ftr-369	422	6	“	"	PUNCT
ftr-369	422	7	the	the	DET
ftr-369	422	8	existing	exist	VERB
ftr-369	422	9	factors	factor	NOUN
ftr-369	422	10	contained	contain	VERB
ftr-369	422	11	in	in	ADP
ftr-369	422	12	the	the	DET
ftr-369	422	13	temporary	temporary	ADJ
ftr-369	422	14	regulations	regulation	NOUN
ftr-369	422	15	were	be	AUX
ftr-369	422	16	adequate	adequate	ADJ
ftr-369	422	17	to	to	PART
ftr-369	422	18	find	find	VERB
ftr-369	422	19	disqualified	disqualified	ADJ
ftr-369	422	20	person	person	NOUN
ftr-369	422	21	status	status	NOUN
ftr-369	422	22	in	in	ADP
ftr-369	422	23	appropriate	appropriate	ADJ
ftr-369	422	24	circumstances	circumstance	NOUN
ftr-369	422	25	.	.	PUNCT
ftr-369	423	1	”63	”63	NOUN
ftr-369	423	2	the	the	DET
ftr-369	423	3	irs	irs	PROPN
ftr-369	423	4	and	and	CCONJ
ftr-369	423	5	the	the	DET
ftr-369	423	6	treasury	treasury	PROPN
ftr-369	423	7	department	department	NOUN
ftr-369	423	8	stated	state	VERB
ftr-369	423	9	that	that	SCONJ
ftr-369	423	10	in	in	ADP
ftr-369	423	11	response	response	NOUN
ftr-369	423	12	to	to	ADP
ftr-369	423	13	these	these	DET
ftr-369	423	14	comments	comment	NOUN
ftr-369	423	15	,	,	PUNCT
ftr-369	423	16	“	"	PUNCT
ftr-369	423	17	the	the	DET
ftr-369	423	18	final	final	ADJ
ftr-369	423	19	regulations	regulation	NOUN
ftr-369	423	20	do	do	AUX
ftr-369	423	21	not	not	PART
ftr-369	423	22	adopt	adopt	VERB
ftr-369	423	23	a	a	DET
ftr-369	423	24	special	special	ADJ
ftr-369	423	25	rule	rule	NOUN
ftr-369	423	26	regarding	regard	VERB
ftr-369	423	27	any	any	DET
ftr-369	423	28	donor	donor	NOUN
ftr-369	423	29	or	or	CCONJ
ftr-369	423	30	advisor	advisor	NOUN
ftr-369	423	31	to	to	ADP
ftr-369	423	32	a	a	DET
ftr-369	423	33	donor	donor	NOUN
ftr-369	423	34	-	-	PUNCT
ftr-369	423	35	advised	advise	VERB
ftr-369	423	36	fund	fund	NOUN
ftr-369	423	37	.	.	PUNCT
ftr-369	424	1	thus	thus	ADV
ftr-369	424	2	,	,	PUNCT
ftr-369	424	3	the	the	DET
ftr-369	424	4	general	general	ADJ
ftr-369	424	5	rules	rule	NOUN
ftr-369	424	6	of	of	ADP
ftr-369	424	7	section	section	NOUN
ftr-369	424	8	53.4958	53.4958	NUM
ftr-369	424	9	-	-	SYM
ftr-369	424	10	3	3	NUM
ftr-369	424	11	will	will	AUX
ftr-369	424	12	apply	apply	VERB
ftr-369	424	13	to	to	PART
ftr-369	424	14	determine	determine	VERB
ftr-369	424	15	if	if	SCONJ
ftr-369	424	16	a	a	DET
ftr-369	424	17	donor	donor	NOUN
ftr-369	424	18	or	or	CCONJ
ftr-369	424	19	advisor	advisor	NOUN
ftr-369	424	20	is	be	AUX
ftr-369	424	21	a	a	DET
ftr-369	424	22	disqualified	disqualified	ADJ
ftr-369	424	23	person	person	NOUN
ftr-369	424	24	.	.	PUNCT
ftr-369	425	1	”64	”64	PROPN
ftr-369	425	2	iv	iv	X
ftr-369	425	3	.	.	PUNCT
ftr-369	426	1	the	the	DET
ftr-369	426	2	irs	irs	PROPN
ftr-369	426	3	’s	’s	PART
ftr-369	426	4	stepped	step	VERB
ftr-369	426	5	-	-	PUNCT
ftr-369	426	6	up	up	ADP
ftr-369	426	7	enforcement	enforcement	NOUN
ftr-369	426	8	of	of	ADP
ftr-369	426	9	irc	irc	PROPN
ftr-369	426	10	section	section	NOUN
ftr-369	426	11	4958	4958	NUM
ftr-369	426	12	a.	a.	NOUN
ftr-369	426	13	irs	irs	PROPN
ftr-369	426	14	confusion	confusion	NOUN
ftr-369	426	15	the	the	DET
ftr-369	426	16	irs	irs	PROPN
ftr-369	426	17	’s	’s	PART
ftr-369	426	18	enforcement	enforcement	NOUN
ftr-369	426	19	of	of	ADP
ftr-369	426	20	irc	irc	PROPN
ftr-369	426	21	section	section	NOUN
ftr-369	426	22	4958	4958	NUM
ftr-369	426	23	prior	prior	ADV
ftr-369	426	24	to	to	ADP
ftr-369	426	25	2004	2004	NUM
ftr-369	426	26	does	do	AUX
ftr-369	426	27	not	not	PART
ftr-369	426	28	appear	appear	VERB
ftr-369	426	29	to	to	PART
ftr-369	426	30	have	have	AUX
ftr-369	426	31	been	be	AUX
ftr-369	426	32	particularly	particularly	ADV
ftr-369	426	33	aggressive	aggressive	ADJ
ftr-369	426	34	.	.	PUNCT
ftr-369	427	1	this	this	PRON
ftr-369	427	2	is	be	AUX
ftr-369	427	3	true	true	ADJ
ftr-369	427	4	in	in	ADP
ftr-369	427	5	part	part	NOUN
ftr-369	427	6	because	because	SCONJ
ftr-369	427	7	the	the	DET
ftr-369	427	8	irs	irs	PROPN
ftr-369	427	9	was	be	AUX
ftr-369	427	10	unable	unable	ADJ
ftr-369	427	11	to	to	PART
ftr-369	427	12	develop	develop	VERB
ftr-369	427	13	guidance	guidance	NOUN
ftr-369	427	14	for	for	ADP
ftr-369	427	15	taxpayers	taxpayer	NOUN
ftr-369	427	16	or	or	CCONJ
ftr-369	427	17	irs	irs	PROPN
ftr-369	427	18	field	field	NOUN
ftr-369	427	19	representatives	representative	NOUN
ftr-369	427	20	and	and	CCONJ
ftr-369	427	21	,	,	PUNCT
ftr-369	427	22	in	in	ADP
ftr-369	427	23	part	part	NOUN
ftr-369	427	24	,	,	PUNCT
ftr-369	427	25	because	because	SCONJ
ftr-369	427	26	field	field	NOUN
ftr-369	427	27	representatives	representative	NOUN
ftr-369	427	28	were	be	AUX
ftr-369	427	29	required	require	VERB
ftr-369	427	30	to	to	PART
ftr-369	427	31	submit	submit	VERB
ftr-369	427	32	all	all	DET
ftr-369	427	33	issues	issue	NOUN
ftr-369	427	34	that	that	PRON
ftr-369	427	35	might	might	AUX
ftr-369	427	36	involve	involve	VERB
ftr-369	427	37	intermediate	intermediate	ADJ
ftr-369	427	38	sanctions	sanction	NOUN
ftr-369	427	39	,	,	PUNCT
ftr-369	427	40	private	private	ADJ
ftr-369	427	41	inurement	inurement	ADJ
ftr-369	427	42	,	,	PUNCT
ftr-369	427	43	and	and	CCONJ
ftr-369	427	44	qualification	qualification	NOUN
ftr-369	427	45	of	of	ADP
ftr-369	427	46	exempt	exempt	ADJ
ftr-369	427	47	status	status	NOUN
ftr-369	427	48	to	to	ADP
ftr-369	427	49	the	the	DET
ftr-369	427	50	irs	irs	PROPN
ftr-369	427	51	national	national	PROPN
ftr-369	427	52	office.65	office.65	PROPN
ftr-369	427	53	the	the	DET
ftr-369	427	54	irs	irs	PROPN
ftr-369	427	55	’s	’s	PART
ftr-369	427	56	private	private	ADJ
ftr-369	427	57	rulings	ruling	NOUN
ftr-369	427	58	from	from	ADP
ftr-369	427	59	1997	1997	NUM
ftr-369	427	60	through	through	ADP
ftr-369	427	61	2004	2004	NUM
ftr-369	427	62	do	do	AUX
ftr-369	427	63	not	not	PART
ftr-369	427	64	indicate	indicate	VERB
ftr-369	427	65	an	an	DET
ftr-369	427	66	aggressive	aggressive	ADJ
ftr-369	427	67	stance	stance	NOUN
ftr-369	427	68	in	in	ADP
ftr-369	427	69	enforcing	enforce	VERB
ftr-369	427	70	irc	irc	PROPN
ftr-369	427	71	section	section	NOUN
ftr-369	427	72	4958	4958	NUM
ftr-369	427	73	.	.	PUNCT
ftr-369	428	1	in	in	ADP
ftr-369	428	2	fact	fact	NOUN
ftr-369	428	3	,	,	PUNCT
ftr-369	428	4	the	the	DET
ftr-369	428	5	bulk	bulk	NOUN
ftr-369	428	6	of	of	ADP
ftr-369	428	7	these	these	DET
ftr-369	428	8	irc	irc	NOUN
ftr-369	428	9	section	section	NOUN
ftr-369	428	10	4958	4958	NUM
ftr-369	428	11	rulings	ruling	NOUN
ftr-369	428	12	focused	focus	VERB
ftr-369	428	13	on	on	ADP
ftr-369	428	14	whether	whether	SCONJ
ftr-369	428	15	an	an	DET
ftr-369	428	16	individual	individual	NOUN
ftr-369	428	17	was	be	AUX
ftr-369	428	18	a	a	DET
ftr-369	428	19	disqualified	disqualified	ADJ
ftr-369	428	20	person	person	NOUN
ftr-369	428	21	and	and	CCONJ
ftr-369	428	22	the	the	DET
ftr-369	428	23	traditional	traditional	ADJ
ftr-369	428	24	question	question	NOUN
ftr-369	428	25	of	of	ADP
ftr-369	428	26	whether	whether	SCONJ
ftr-369	428	27	the	the	DET
ftr-369	428	28	organization	organization	NOUN
ftr-369	428	29	’s	’s	PART
ftr-369	428	30	transactions	transaction	NOUN
ftr-369	428	31	resulted	result	VERB
ftr-369	428	32	in	in	ADP
ftr-369	428	33	private	private	ADJ
ftr-369	428	34	inurement	inurement	ADJ
ftr-369	428	35	to	to	ADP
ftr-369	428	36	a	a	DET
ftr-369	428	37	disqualified	disqualify	VERB
ftr-369	428	38	person.66	person.66	NOUN
ftr-369	428	39	generally	generally	ADV
ftr-369	428	40	,	,	PUNCT
ftr-369	428	41	when	when	SCONJ
ftr-369	428	42	the	the	DET
ftr-369	428	43	irs	irs	PROPN
ftr-369	428	44	found	find	VERB
ftr-369	428	45	that	that	SCONJ
ftr-369	428	46	an	an	DET
ftr-369	428	47	excess	excess	ADJ
ftr-369	428	48	benefit	benefit	NOUN
ftr-369	428	49	transaction	transaction	NOUN
ftr-369	428	50	had	have	VERB
ftr-369	428	51	or	or	CCONJ
ftr-369	428	52	had	have	AUX
ftr-369	428	53	not	not	PART
ftr-369	428	54	occurred	occur	VERB
ftr-369	428	55	,	,	PUNCT
ftr-369	428	56	it	it	PRON
ftr-369	428	57	reached	reach	VERB
ftr-369	428	58	an	an	DET
ftr-369	428	59	obvious	obvious	ADJ
ftr-369	428	60	conclusion	conclusion	NOUN
ftr-369	428	61	.	.	PUNCT
ftr-369	429	1	for	for	ADP
ftr-369	429	2	example	example	NOUN
ftr-369	429	3	,	,	PUNCT
ftr-369	429	4	an	an	DET
ftr-369	429	5	annual	annual	ADJ
ftr-369	429	6	monetary	monetary	ADJ
ftr-369	429	7	award	award	NOUN
ftr-369	429	8	presented	present	VERB
ftr-369	429	9	by	by	ADP
ftr-369	429	10	a	a	DET
ftr-369	429	11	public	public	ADJ
ftr-369	429	12	charity	charity	NOUN
ftr-369	429	13	was	be	AUX
ftr-369	429	14	not	not	PART
ftr-369	429	15	an	an	DET
ftr-369	429	16	excess	excess	ADJ
ftr-369	429	17	benefit	benefit	NOUN
ftr-369	429	18	transaction	transaction	NOUN
ftr-369	429	19	because	because	SCONJ
ftr-369	429	20	disqualified	disqualify	VERB
ftr-369	429	21	persons	person	NOUN
ftr-369	429	22	were	be	AUX
ftr-369	429	23	excluded	exclude	VERB
ftr-369	429	24	from	from	ADP
ftr-369	429	25	eligibility.67	eligibility.67	PROPN
ftr-369	429	26	a	a	DET
ftr-369	429	27	person	person	NOUN
ftr-369	429	28	who	who	PRON
ftr-369	429	29	was	be	AUX
ftr-369	429	30	the	the	DET
ftr-369	429	31	most	most	ADV
ftr-369	429	32	senior	senior	ADJ
ftr-369	429	33	officer	officer	NOUN
ftr-369	429	34	of	of	ADP
ftr-369	429	35	an	an	DET
ftr-369	429	36	exempt	exempt	ADJ
ftr-369	429	37	organization	organization	NOUN
ftr-369	429	38	who	who	PRON
ftr-369	429	39	was	be	AUX
ftr-369	429	40	responsible	responsible	ADJ
ftr-369	429	41	for	for	ADP
ftr-369	429	42	the	the	DET
ftr-369	429	43	day	day	NOUN
ftr-369	429	44	-	-	PUNCT
ftr-369	429	45	to	to	ADP
ftr-369	429	46	-	-	PUNCT
ftr-369	429	47	day	day	NOUN
ftr-369	429	48	operations	operation	NOUN
ftr-369	429	49	,	,	PUNCT
ftr-369	429	50	served	serve	VERB
ftr-369	429	51	on	on	ADP
ftr-369	429	52	the	the	DET
ftr-369	429	53	board	board	NOUN
ftr-369	429	54	,	,	PUNCT
ftr-369	429	55	and	and	CCONJ
ftr-369	429	56	had	have	VERB
ftr-369	429	57	substantial	substantial	ADJ
ftr-369	429	58	influence	influence	NOUN
ftr-369	429	59	over	over	ADP
ftr-369	429	60	the	the	DET
ftr-369	429	61	organization	organization	NOUN
ftr-369	429	62	was	be	AUX
ftr-369	429	63	a	a	DET
ftr-369	429	64	61	61	NUM
ftr-369	429	65	.	.	PUNCT
ftr-369	430	1	t.d	t.d	PROPN
ftr-369	430	2	.	.	PROPN
ftr-369	430	3	8978	8978	NUM
ftr-369	430	4	,	,	PUNCT
ftr-369	430	5	2002	2002	NUM
ftr-369	430	6	-	-	SYM
ftr-369	430	7	1	1	NUM
ftr-369	430	8	c.b	c.b	PROPN
ftr-369	430	9	.	.	PROPN
ftr-369	430	10	500	500	NUM
ftr-369	430	11	.	.	X
ftr-369	431	1	62	62	NUM
ftr-369	431	2	.	.	PUNCT
ftr-369	432	1	i	i	PRON
ftr-369	432	2	d.	d.	PROPN
ftr-369	432	3	63	63	NUM
ftr-369	432	4	.	.	PUNCT
ftr-369	433	1	i	i	PRON
ftr-369	433	2	d.	d.	PROPN
ftr-369	433	3	64	64	NUM
ftr-369	433	4	.	.	PUNCT
ftr-369	434	1	i	i	PRON
ftr-369	434	2	d.	d.	PROPN
ftr-369	434	3	65	65	NUM
ftr-369	434	4	.	.	PUNCT
ftr-369	435	1	see	see	VERB
ftr-369	435	2	supra	supra	PROPN
ftr-369	435	3	notes	note	VERB
ftr-369	435	4	31	31	NUM
ftr-369	435	5	-	-	SYM
ftr-369	435	6	33	33	NUM
ftr-369	435	7	and	and	CCONJ
ftr-369	435	8	accompanying	accompany	VERB
ftr-369	435	9	text	text	NOUN
ftr-369	435	10	.	.	PUNCT
ftr-369	436	1	66	66	NUM
ftr-369	436	2	.	.	PUNCT
ftr-369	437	1	see	see	VERB
ftr-369	437	2	supra	supra	PROPN
ftr-369	437	3	notes	note	NOUN
ftr-369	437	4	4	4	NUM
ftr-369	437	5	,	,	PUNCT
ftr-369	437	6	5	5	NUM
ftr-369	437	7	and	and	CCONJ
ftr-369	437	8	accompanying	accompany	VERB
ftr-369	437	9	text	text	NOUN
ftr-369	437	10	.	.	PUNCT
ftr-369	438	1	67	67	NUM
ftr-369	438	2	.	.	PUNCT
ftr-369	439	1	priv	priv	PROPN
ftr-369	439	2	.	.	PUNCT
ftr-369	440	1	ltr	ltr	PROPN
ftr-369	440	2	.	.	PUNCT
ftr-369	440	3	rul	rul	PROPN
ftr-369	440	4	.	.	PUNCT
ftr-369	441	1	98	98	NUM
ftr-369	441	2	-	-	PUNCT
ftr-369	441	3	02	02	NUM
ftr-369	441	4	-	-	PUNCT
ftr-369	441	5	045	045	NUM
ftr-369	441	6	(	(	PUNCT
ftr-369	441	7	oct	oct	PROPN
ftr-369	441	8	.	.	PROPN
ftr-369	441	9	16	16	NUM
ftr-369	441	10	,	,	PUNCT
ftr-369	441	11	1997	1997	NUM
ftr-369	441	12	)	)	PUNCT
ftr-369	441	13	.	.	PUNCT
ftr-369	442	1	240	240	NUM
ftr-369	442	2	florida	florida	PROPN
ftr-369	442	3	tax	tax	NOUN
ftr-369	442	4	review	review	NOUN
ftr-369	442	5	[	[	X
ftr-369	442	6	vol	vol	NOUN
ftr-369	442	7	.	.	PUNCT
ftr-369	443	1	9:4	9:4	NUM
ftr-369	443	2	disqualified	disqualify	VERB
ftr-369	443	3	person	person	NOUN
ftr-369	443	4	under	under	ADP
ftr-369	443	5	irc	irc	PROPN
ftr-369	443	6	section	section	NOUN
ftr-369	443	7	4958.68	4958.68	NUM
ftr-369	443	8	a	a	DET
ftr-369	443	9	taxpayer	taxpayer	NOUN
ftr-369	443	10	who	who	PRON
ftr-369	443	11	was	be	AUX
ftr-369	443	12	a	a	DET
ftr-369	443	13	disqualified	disqualified	ADJ
ftr-369	443	14	person	person	NOUN
ftr-369	443	15	and	and	CCONJ
ftr-369	443	16	organization	organization	NOUN
ftr-369	443	17	manager	manager	NOUN
ftr-369	443	18	received	receive	VERB
ftr-369	443	19	excess	excess	ADJ
ftr-369	443	20	benefits	benefit	NOUN
ftr-369	443	21	from	from	ADP
ftr-369	443	22	salary	salary	NOUN
ftr-369	443	23	,	,	PUNCT
ftr-369	443	24	severance	severance	NOUN
ftr-369	443	25	,	,	PUNCT
ftr-369	443	26	undocumented	undocumented	ADJ
ftr-369	443	27	loans	loan	NOUN
ftr-369	443	28	,	,	PUNCT
ftr-369	443	29	automobile	automobile	NOUN
ftr-369	443	30	valuations	valuation	NOUN
ftr-369	443	31	,	,	PUNCT
ftr-369	443	32	property	property	NOUN
ftr-369	443	33	rents	rent	NOUN
ftr-369	443	34	,	,	PUNCT
ftr-369	443	35	and	and	CCONJ
ftr-369	443	36	insurance	insurance	NOUN
ftr-369	443	37	payments.69	payments.69	NOUN
ftr-369	443	38	in	in	ADP
ftr-369	443	39	a	a	DET
ftr-369	443	40	series	series	NOUN
ftr-369	443	41	of	of	ADP
ftr-369	443	42	private	private	ADJ
ftr-369	443	43	letter	letter	NOUN
ftr-369	443	44	rulings	ruling	NOUN
ftr-369	443	45	,	,	PUNCT
ftr-369	443	46	the	the	DET
ftr-369	443	47	irs	irs	PROPN
ftr-369	443	48	found	find	VERB
ftr-369	443	49	that	that	SCONJ
ftr-369	443	50	the	the	DET
ftr-369	443	51	excess	excess	ADJ
ftr-369	443	52	benefit	benefit	NOUN
ftr-369	443	53	transaction	transaction	NOUN
ftr-369	443	54	proscriptions	proscription	NOUN
ftr-369	443	55	were	be	AUX
ftr-369	443	56	violated	violate	VERB
ftr-369	443	57	in	in	ADP
ftr-369	443	58	situations	situation	NOUN
ftr-369	443	59	involving	involve	VERB
ftr-369	443	60	churches	church	NOUN
ftr-369	443	61	and	and	CCONJ
ftr-369	443	62	disqualified	disqualify	VERB
ftr-369	443	63	individuals	individual	NOUN
ftr-369	443	64	,	,	PUNCT
ftr-369	443	65	usually	usually	ADV
ftr-369	443	66	when	when	SCONJ
ftr-369	443	67	the	the	DET
ftr-369	443	68	situations	situation	NOUN
ftr-369	443	69	were	be	AUX
ftr-369	443	70	particularly	particularly	ADV
ftr-369	443	71	egregious.70	egregious.70	ADP
ftr-369	443	72	b.	b.	PROPN
ftr-369	444	1	the	the	DET
ftr-369	444	2	irs	irs	PROPN
ftr-369	444	3	gets	get	VERB
ftr-369	444	4	aggressive	aggressive	ADJ
ftr-369	444	5	:	:	PUNCT
ftr-369	444	6	stepped	step	VERB
ftr-369	444	7	-	-	PUNCT
ftr-369	444	8	up	up	ADP
ftr-369	444	9	enforcement	enforcement	NOUN
ftr-369	444	10	and	and	CCONJ
ftr-369	444	11	the	the	DET
ftr-369	444	12	carracci	carracci	NOUN
ftr-369	444	13	case	case	NOUN
ftr-369	444	14	in	in	ADP
ftr-369	444	15	late	late	ADJ
ftr-369	444	16	july	july	PROPN
ftr-369	444	17	2004	2004	NUM
ftr-369	444	18	,	,	PUNCT
ftr-369	444	19	the	the	DET
ftr-369	444	20	irs	irs	PROPN
ftr-369	444	21	began	begin	VERB
ftr-369	444	22	its	its	PRON
ftr-369	444	23	tax	tax	NOUN
ftr-369	444	24	exempt	exempt	ADJ
ftr-369	444	25	compensation	compensation	NOUN
ftr-369	444	26	enforcement	enforcement	NOUN
ftr-369	444	27	project	project	NOUN
ftr-369	444	28	.	.	PUNCT
ftr-369	445	1	this	this	DET
ftr-369	445	2	project	project	NOUN
ftr-369	445	3	was	be	AUX
ftr-369	445	4	designed	design	VERB
ftr-369	445	5	to	to	PART
ftr-369	445	6	identify	identify	VERB
ftr-369	445	7	excess	excess	ADJ
ftr-369	445	8	benefit	benefit	NOUN
ftr-369	445	9	transactions	transaction	NOUN
ftr-369	445	10	in	in	ADP
ftr-369	445	11	terms	term	NOUN
ftr-369	445	12	of	of	ADP
ftr-369	445	13	excessive	excessive	ADJ
ftr-369	445	14	compensation	compensation	NOUN
ftr-369	445	15	and	and	CCONJ
ftr-369	445	16	benefits	benefit	NOUN
ftr-369	445	17	to	to	PART
ftr-369	445	18	exempt	exempt	VERB
ftr-369	445	19	organization	organization	NOUN
ftr-369	445	20	officers	officer	NOUN
ftr-369	445	21	and	and	CCONJ
ftr-369	445	22	“	"	PUNCT
ftr-369	445	23	other	other	ADJ
ftr-369	445	24	insiders	insider	NOUN
ftr-369	445	25	.	.	PUNCT
ftr-369	446	1	”71	”71	PROPN
ftr-369	446	2	the	the	DET
ftr-369	446	3	irs	irs	PROPN
ftr-369	446	4	announced	announce	VERB
ftr-369	446	5	that	that	SCONJ
ftr-369	446	6	it	it	PRON
ftr-369	446	7	was	be	AUX
ftr-369	446	8	contacting	contact	VERB
ftr-369	446	9	nearly	nearly	ADV
ftr-369	446	10	2,000	2,000	NUM
ftr-369	446	11	charities	charity	NOUN
ftr-369	446	12	and	and	CCONJ
ftr-369	446	13	foundations	foundation	NOUN
ftr-369	446	14	in	in	ADP
ftr-369	446	15	an	an	DET
ftr-369	446	16	effort	effort	NOUN
ftr-369	446	17	to	to	PART
ftr-369	446	18	identify	identify	VERB
ftr-369	446	19	and	and	CCONJ
ftr-369	446	20	halt	halt	VERB
ftr-369	446	21	abuses	abuse	NOUN
ftr-369	446	22	by	by	ADP
ftr-369	446	23	exempt	exempt	ADJ
ftr-369	446	24	organizations.72	organizations.72	NOUN
ftr-369	446	25	the	the	DET
ftr-369	446	26	project	project	NOUN
ftr-369	446	27	’s	’s	PART
ftr-369	446	28	focus	focus	NOUN
ftr-369	446	29	included	include	VERB
ftr-369	446	30	the	the	DET
ftr-369	446	31	compensation	compensation	NOUN
ftr-369	446	32	of	of	ADP
ftr-369	446	33	“	"	PUNCT
ftr-369	446	34	specific	specific	ADJ
ftr-369	446	35	officers	officer	NOUN
ftr-369	446	36	and	and	CCONJ
ftr-369	446	37	various	various	ADJ
ftr-369	446	38	kinds	kind	NOUN
ftr-369	446	39	of	of	ADP
ftr-369	446	40	insider	insider	NOUN
ftr-369	446	41	transactions	transaction	NOUN
ftr-369	446	42	,	,	PUNCT
ftr-369	446	43	such	such	ADJ
ftr-369	446	44	as	as	ADP
ftr-369	446	45	loans	loan	NOUN
ftr-369	446	46	and	and	CCONJ
ftr-369	446	47	the	the	DET
ftr-369	446	48	sale	sale	NOUN
ftr-369	446	49	,	,	PUNCT
ftr-369	446	50	exchange	exchange	NOUN
ftr-369	446	51	or	or	CCONJ
ftr-369	446	52	leasing	leasing	NOUN
ftr-369	446	53	of	of	ADP
ftr-369	446	54	property	property	NOUN
ftr-369	446	55	to	to	ADP
ftr-369	446	56	officers	officer	NOUN
ftr-369	446	57	and	and	CCONJ
ftr-369	446	58	others	other	NOUN
ftr-369	446	59	.	.	PUNCT
ftr-369	447	1	”73	”73	VERB
ftr-369	447	2	in	in	ADP
ftr-369	447	3	addition	addition	NOUN
ftr-369	447	4	,	,	PUNCT
ftr-369	447	5	the	the	DET
ftr-369	447	6	irs	irs	PROPN
ftr-369	447	7	also	also	ADV
ftr-369	447	8	focused	focus	VERB
ftr-369	447	9	on	on	ADP
ftr-369	447	10	how	how	SCONJ
ftr-369	447	11	exempt	exempt	ADJ
ftr-369	447	12	organizations	organization	NOUN
ftr-369	447	13	answered	answer	VERB
ftr-369	447	14	68	68	NUM
ftr-369	447	15	.	.	PUNCT
ftr-369	448	1	priv	priv	NOUN
ftr-369	448	2	.	.	PUNCT
ftr-369	449	1	ltr	ltr	PROPN
ftr-369	449	2	.	.	PUNCT
ftr-369	449	3	rul	rul	PROPN
ftr-369	449	4	.	.	PUNCT
ftr-369	449	5	2002	2002	NUM
ftr-369	449	6	-	-	SYM
ftr-369	449	7	44	44	NUM
ftr-369	449	8	-	-	PUNCT
ftr-369	449	9	028	028	NUM
ftr-369	449	10	(	(	PUNCT
ftr-369	449	11	jun	jun	PROPN
ftr-369	449	12	.	.	PROPN
ftr-369	449	13	21	21	NUM
ftr-369	449	14	,	,	PUNCT
ftr-369	449	15	2002	2002	NUM
ftr-369	449	16	)	)	PUNCT
ftr-369	449	17	.	.	PUNCT
ftr-369	450	1	the	the	DET
ftr-369	450	2	irs	irs	PROPN
ftr-369	450	3	cited	cite	VERB
ftr-369	450	4	the	the	DET
ftr-369	450	5	applicable	applicable	ADJ
ftr-369	450	6	2002	2002	NUM
ftr-369	450	7	regulations	regulation	NOUN
ftr-369	450	8	in	in	ADP
ftr-369	450	9	great	great	ADJ
ftr-369	450	10	detail	detail	NOUN
ftr-369	450	11	in	in	ADP
ftr-369	450	12	making	make	VERB
ftr-369	450	13	its	its	PRON
ftr-369	450	14	determinations	determination	NOUN
ftr-369	450	15	.	.	PUNCT
ftr-369	451	1	see	see	VERB
ftr-369	451	2	supra	supra	PROPN
ftr-369	451	3	notes	note	VERB
ftr-369	451	4	39	39	NUM
ftr-369	451	5	-	-	SYM
ftr-369	451	6	49	49	NUM
ftr-369	451	7	and	and	CCONJ
ftr-369	451	8	accompanying	accompany	VERB
ftr-369	451	9	text	text	NOUN
ftr-369	451	10	.	.	PUNCT
ftr-369	452	1	69	69	NUM
ftr-369	452	2	.	.	PUNCT
ftr-369	453	1	t.a.m	t.a.m	ADJ
ftr-369	453	2	.	.	PROPN
ftr-369	453	3	200243057	200243057	NUM
ftr-369	453	4	(	(	PUNCT
ftr-369	453	5	jul	jul	PROPN
ftr-369	453	6	.	.	PROPN
ftr-369	453	7	2	2	NUM
ftr-369	453	8	,	,	PUNCT
ftr-369	453	9	2002	2002	NUM
ftr-369	453	10	)	)	PUNCT
ftr-369	453	11	.	.	PUNCT
ftr-369	454	1	70	70	X
ftr-369	454	2	.	.	X
ftr-369	454	3	see	see	VERB
ftr-369	454	4	e.g.	e.g.	ADV
ftr-369	454	5	,	,	PUNCT
ftr-369	454	6	irs	irs	PROPN
ftr-369	454	7	priv	priv	NOUN
ftr-369	454	8	.	.	PUNCT
ftr-369	455	1	ltr	ltr	PROPN
ftr-369	455	2	.	.	PUNCT
ftr-369	455	3	rul	rul	PROPN
ftr-369	455	4	.	.	PUNCT
ftr-369	456	1	2004	2004	NUM
ftr-369	456	2	-	-	SYM
ftr-369	456	3	35	35	NUM
ftr-369	456	4	-	-	PUNCT
ftr-369	456	5	018	018	NUM
ftr-369	456	6	(	(	PUNCT
ftr-369	456	7	may	may	PROPN
ftr-369	456	8	5	5	NUM
ftr-369	456	9	,	,	PUNCT
ftr-369	456	10	2004	2004	NUM
ftr-369	456	11	)	)	PUNCT
ftr-369	456	12	,	,	PUNCT
ftr-369	456	13	irs	irs	PROPN
ftr-369	456	14	priv	priv	PROPN
ftr-369	456	15	.	.	PUNCT
ftr-369	457	1	ltr	ltr	PROPN
ftr-369	457	2	.	.	PUNCT
ftr-369	457	3	rul	rul	PROPN
ftr-369	457	4	.	.	PUNCT
ftr-369	458	1	2004	2004	NUM
ftr-369	458	2	-	-	SYM
ftr-369	458	3	35	35	NUM
ftr-369	458	4	-	-	SYM
ftr-369	458	5	019	019	NUM
ftr-369	458	6	(	(	PUNCT
ftr-369	458	7	may	may	PROPN
ftr-369	458	8	5	5	NUM
ftr-369	458	9	,	,	PUNCT
ftr-369	458	10	2004	2004	NUM
ftr-369	458	11	)	)	PUNCT
ftr-369	458	12	,	,	PUNCT
ftr-369	458	13	irs	irs	PROPN
ftr-369	458	14	priv	priv	PROPN
ftr-369	458	15	.	.	PUNCT
ftr-369	459	1	ltr	ltr	PROPN
ftr-369	459	2	.	.	PUNCT
ftr-369	459	3	rul	rul	PROPN
ftr-369	459	4	.	.	PUNCT
ftr-369	460	1	2004	2004	NUM
ftr-369	460	2	-	-	SYM
ftr-369	460	3	35	35	NUM
ftr-369	460	4	-	-	SYM
ftr-369	460	5	020	020	NUM
ftr-369	460	6	(	(	PUNCT
ftr-369	460	7	may	may	PROPN
ftr-369	460	8	5	5	NUM
ftr-369	460	9	,	,	PUNCT
ftr-369	460	10	2004	2004	NUM
ftr-369	460	11	)	)	PUNCT
ftr-369	460	12	,	,	PUNCT
ftr-369	460	13	irs	irs	PROPN
ftr-369	460	14	priv	priv	PROPN
ftr-369	460	15	.	.	PUNCT
ftr-369	461	1	ltr	ltr	PROPN
ftr-369	461	2	.	.	PUNCT
ftr-369	461	3	rul	rul	PROPN
ftr-369	461	4	.	.	PUNCT
ftr-369	462	1	2004	2004	NUM
ftr-369	462	2	-	-	SYM
ftr-369	462	3	35	35	NUM
ftr-369	462	4	-	-	PUNCT
ftr-369	462	5	021	021	NUM
ftr-369	462	6	(	(	PUNCT
ftr-369	462	7	may	may	PROPN
ftr-369	462	8	5	5	NUM
ftr-369	462	9	,	,	PUNCT
ftr-369	462	10	2004	2004	NUM
ftr-369	462	11	)	)	PUNCT
ftr-369	462	12	,	,	PUNCT
ftr-369	462	13	irs	irs	PROPN
ftr-369	462	14	priv	priv	PROPN
ftr-369	462	15	.	.	PUNCT
ftr-369	463	1	ltr	ltr	PROPN
ftr-369	463	2	.	.	PUNCT
ftr-369	463	3	rul	rul	PROPN
ftr-369	463	4	.	.	PUNCT
ftr-369	464	1	2004	2004	NUM
ftr-369	464	2	-	-	SYM
ftr-369	464	3	35	35	NUM
ftr-369	464	4	-	-	PUNCT
ftr-369	464	5	022	022	NUM
ftr-369	464	6	(	(	PUNCT
ftr-369	464	7	may	may	PROPN
ftr-369	464	8	5	5	NUM
ftr-369	464	9	,	,	PUNCT
ftr-369	464	10	2004	2004	NUM
ftr-369	464	11	)	)	PUNCT
ftr-369	464	12	(	(	PUNCT
ftr-369	464	13	the	the	DET
ftr-369	464	14	founder	founder	NOUN
ftr-369	464	15	of	of	ADP
ftr-369	464	16	a	a	DET
ftr-369	464	17	church	church	NOUN
ftr-369	464	18	and	and	CCONJ
ftr-369	464	19	his	his	PRON
ftr-369	464	20	wife	wife	NOUN
ftr-369	464	21	,	,	PUNCT
ftr-369	464	22	son	son	NOUN
ftr-369	464	23	and	and	CCONJ
ftr-369	464	24	son	son	NOUN
ftr-369	464	25	-	-	PUNCT
ftr-369	464	26	in	in	ADP
ftr-369	464	27	-	-	PUNCT
ftr-369	464	28	law	law	NOUN
ftr-369	464	29	engaged	engage	VERB
ftr-369	464	30	in	in	ADP
ftr-369	464	31	excess	excess	ADJ
ftr-369	464	32	benefit	benefit	NOUN
ftr-369	464	33	transactions	transaction	NOUN
ftr-369	464	34	by	by	ADP
ftr-369	464	35	(	(	PUNCT
ftr-369	464	36	1	1	X
ftr-369	464	37	)	)	PUNCT
ftr-369	464	38	using	use	VERB
ftr-369	464	39	the	the	DET
ftr-369	464	40	church	church	NOUN
ftr-369	464	41	truck	truck	NOUN
ftr-369	464	42	for	for	ADP
ftr-369	464	43	private	private	ADJ
ftr-369	464	44	business	business	NOUN
ftr-369	464	45	,	,	PUNCT
ftr-369	464	46	(	(	PUNCT
ftr-369	464	47	2	2	X
ftr-369	464	48	)	)	PUNCT
ftr-369	464	49	use	use	NOUN
ftr-369	464	50	of	of	ADP
ftr-369	464	51	church	church	NOUN
ftr-369	464	52	credit	credit	NOUN
ftr-369	464	53	cards	card	NOUN
ftr-369	464	54	for	for	ADP
ftr-369	464	55	private	private	ADJ
ftr-369	464	56	purchases	purchase	NOUN
ftr-369	464	57	,	,	PUNCT
ftr-369	464	58	(	(	PUNCT
ftr-369	464	59	3	3	X
ftr-369	464	60	)	)	PUNCT
ftr-369	464	61	gasoline	gasoline	NOUN
ftr-369	464	62	purchases	purchase	NOUN
ftr-369	464	63	,	,	PUNCT
ftr-369	464	64	(	(	PUNCT
ftr-369	464	65	4	4	X
ftr-369	464	66	)	)	PUNCT
ftr-369	464	67	private	private	ADJ
ftr-369	464	68	use	use	NOUN
ftr-369	464	69	of	of	ADP
ftr-369	464	70	cell	cell	NOUN
ftr-369	464	71	phone	phone	NOUN
ftr-369	464	72	paid	pay	VERB
ftr-369	464	73	for	for	ADP
ftr-369	464	74	by	by	ADP
ftr-369	464	75	church	church	NOUN
ftr-369	464	76	,	,	PUNCT
ftr-369	464	77	(	(	PUNCT
ftr-369	464	78	5	5	X
ftr-369	464	79	)	)	PUNCT
ftr-369	464	80	unsubstantiated	unsubstantiated	ADJ
ftr-369	464	81	expenses	expense	NOUN
ftr-369	464	82	paid	pay	VERB
ftr-369	464	83	by	by	ADP
ftr-369	464	84	the	the	DET
ftr-369	464	85	church	church	NOUN
ftr-369	464	86	to	to	ADP
ftr-369	464	87	the	the	DET
ftr-369	464	88	son	son	NOUN
ftr-369	464	89	,	,	PUNCT
ftr-369	464	90	(	(	PUNCT
ftr-369	464	91	6	6	X
ftr-369	464	92	)	)	PUNCT
ftr-369	464	93	expenses	expense	NOUN
ftr-369	464	94	for	for	ADP
ftr-369	464	95	the	the	DET
ftr-369	464	96	founder	founder	NOUN
ftr-369	464	97	’s	’s	PART
ftr-369	464	98	personal	personal	ADJ
ftr-369	464	99	residence	residence	NOUN
ftr-369	464	100	,	,	PUNCT
ftr-369	464	101	including	include	VERB
ftr-369	464	102	a	a	DET
ftr-369	464	103	security	security	NOUN
ftr-369	464	104	system	system	NOUN
ftr-369	464	105	,	,	PUNCT
ftr-369	464	106	landscaping	landscaping	NOUN
ftr-369	464	107	,	,	PUNCT
ftr-369	464	108	satellite	satellite	NOUN
ftr-369	464	109	television	television	NOUN
ftr-369	464	110	,	,	PUNCT
ftr-369	464	111	telephone	telephone	NOUN
ftr-369	464	112	service	service	NOUN
ftr-369	464	113	and	and	CCONJ
ftr-369	464	114	unsubstantiated	unsubstantiated	ADJ
ftr-369	464	115	expenses	expense	NOUN
ftr-369	464	116	,	,	PUNCT
ftr-369	464	117	(	(	PUNCT
ftr-369	464	118	7	7	X
ftr-369	464	119	)	)	PUNCT
ftr-369	464	120	meals	meal	NOUN
ftr-369	464	121	,	,	PUNCT
ftr-369	464	122	and	and	CCONJ
ftr-369	464	123	(	(	PUNCT
ftr-369	464	124	8)	8)	NUM
ftr-369	464	125	use	use	NOUN
ftr-369	464	126	of	of	ADP
ftr-369	464	127	church	church	NOUN
ftr-369	464	128	provided	provide	VERB
ftr-369	464	129	computer	computer	NOUN
ftr-369	464	130	.	.	PUNCT
ftr-369	465	1	but	but	CCONJ
ftr-369	465	2	see	see	VERB
ftr-369	465	3	irs	irs	PROPN
ftr-369	465	4	priv	priv	NOUN
ftr-369	465	5	.	.	PUNCT
ftr-369	466	1	ltr	ltr	PROPN
ftr-369	466	2	.	.	PUNCT
ftr-369	466	3	rul	rul	PROPN
ftr-369	466	4	.	.	PUNCT
ftr-369	467	1	2004	2004	NUM
ftr-369	467	2	-	-	SYM
ftr-369	467	3	21	21	NUM
ftr-369	467	4	-	-	PUNCT
ftr-369	467	5	010	010	NUM
ftr-369	467	6	(	(	PUNCT
ftr-369	467	7	feb	feb	PROPN
ftr-369	467	8	.	.	PROPN
ftr-369	467	9	24	24	NUM
ftr-369	467	10	,	,	PUNCT
ftr-369	467	11	2004	2004	NUM
ftr-369	467	12	)	)	PUNCT
ftr-369	467	13	(	(	PUNCT
ftr-369	467	14	shared	share	VERB
ftr-369	467	15	use	use	NOUN
ftr-369	467	16	of	of	ADP
ftr-369	467	17	office	office	NOUN
ftr-369	467	18	space	space	NOUN
ftr-369	467	19	,	,	PUNCT
ftr-369	467	20	employees	employee	NOUN
ftr-369	467	21	and	and	CCONJ
ftr-369	467	22	office	office	NOUN
ftr-369	467	23	equipment	equipment	NOUN
ftr-369	467	24	did	do	AUX
ftr-369	467	25	not	not	PART
ftr-369	467	26	result	result	VERB
ftr-369	467	27	in	in	ADP
ftr-369	467	28	excess	excess	ADJ
ftr-369	467	29	benefit	benefit	NOUN
ftr-369	467	30	transaction	transaction	NOUN
ftr-369	467	31	)	)	PUNCT
ftr-369	467	32	.	.	PUNCT
ftr-369	468	1	71	71	NUM
ftr-369	468	2	.	.	PUNCT
ftr-369	469	1	irs	irs	PROPN
ftr-369	469	2	news	news	NOUN
ftr-369	469	3	release	release	NOUN
ftr-369	469	4	ir-2004	ir-2004	NOUN
ftr-369	469	5	-	-	PUNCT
ftr-369	469	6	106	106	NUM
ftr-369	469	7	(	(	PUNCT
ftr-369	469	8	aug	aug	PROPN
ftr-369	469	9	.	.	PROPN
ftr-369	469	10	10	10	NUM
ftr-369	469	11	,	,	PUNCT
ftr-369	469	12	2004	2004	NUM
ftr-369	469	13	)	)	PUNCT
ftr-369	469	14	.	.	PUNCT
ftr-369	470	1	72	72	NUM
ftr-369	470	2	.	.	PUNCT
ftr-369	471	1	i	i	PRON
ftr-369	471	2	d.	d.	PROPN
ftr-369	471	3	irs	irs	PROPN
ftr-369	471	4	commissioner	commissioner	PROPN
ftr-369	471	5	mark	mark	PROPN
ftr-369	471	6	w.	w.	PROPN
ftr-369	471	7	everson	everson	PROPN
ftr-369	471	8	stated	state	VERB
ftr-369	471	9	that	that	SCONJ
ftr-369	471	10	“	"	PUNCT
ftr-369	471	11	the	the	DET
ftr-369	471	12	irs	irs	PROPN
ftr-369	471	13	has	have	VERB
ftr-369	471	14	an	an	DET
ftr-369	471	15	obligation	obligation	NOUN
ftr-369	471	16	to	to	PART
ftr-369	471	17	investigate	investigate	VERB
ftr-369	471	18	questionable	questionable	ADJ
ftr-369	471	19	compensation	compensation	NOUN
ftr-369	471	20	practices	practice	NOUN
ftr-369	471	21	and	and	CCONJ
ftr-369	471	22	put	put	VERB
ftr-369	471	23	a	a	DET
ftr-369	471	24	stop	stop	NOUN
ftr-369	471	25	to	to	ADP
ftr-369	471	26	the	the	DET
ftr-369	471	27	abuses	abuse	NOUN
ftr-369	471	28	we	we	PRON
ftr-369	471	29	find	find	VERB
ftr-369	471	30	.	.	PUNCT
ftr-369	472	1	we	we	PRON
ftr-369	472	2	wo	will	AUX
ftr-369	472	3	n’t	not	PART
ftr-369	472	4	let	let	VERB
ftr-369	472	5	the	the	DET
ftr-369	472	6	misbehavior	misbehavior	NOUN
ftr-369	472	7	of	of	ADP
ftr-369	472	8	a	a	DET
ftr-369	472	9	few	few	ADJ
ftr-369	472	10	organizations	organization	NOUN
ftr-369	472	11	damage	damage	VERB
ftr-369	472	12	the	the	DET
ftr-369	472	13	credibility	credibility	NOUN
ftr-369	472	14	of	of	ADP
ftr-369	472	15	the	the	DET
ftr-369	472	16	vast	vast	ADJ
ftr-369	472	17	majority	majority	NOUN
ftr-369	472	18	of	of	ADP
ftr-369	472	19	law	law	NOUN
ftr-369	472	20	-	-	PUNCT
ftr-369	472	21	abiding	abide	VERB
ftr-369	472	22	charities	charity	NOUN
ftr-369	472	23	and	and	CCONJ
ftr-369	472	24	foundations	foundation	NOUN
ftr-369	472	25	.	.	PUNCT
ftr-369	472	26	”	"	PUNCT
ftr-369	473	1	i	i	PRON
ftr-369	473	2	d.	d.	PROPN
ftr-369	473	3	73	73	NUM
ftr-369	473	4	.	.	PUNCT
ftr-369	474	1	i	i	PRON
ftr-369	474	2	d.	d.	PROPN
ftr-369	474	3	2009	2009	NUM
ftr-369	474	4	]	]	PUNCT
ftr-369	475	1	the	the	DET
ftr-369	475	2	pension	pension	NOUN
ftr-369	475	3	protection	protection	PROPN
ftr-369	475	4	act	act	NOUN
ftr-369	475	5	of	of	ADP
ftr-369	475	6	2006	2006	NUM
ftr-369	475	7	241	241	NUM
ftr-369	475	8	questions	question	NOUN
ftr-369	475	9	on	on	ADP
ftr-369	475	10	their	their	PRON
ftr-369	475	11	form	form	NOUN
ftr-369	475	12	990	990	NUM
ftr-369	475	13	“	"	PUNCT
ftr-369	475	14	about	about	ADP
ftr-369	475	15	excess	excess	ADJ
ftr-369	475	16	benefit	benefit	NOUN
ftr-369	475	17	transactions	transaction	NOUN
ftr-369	475	18	–	–	PUNCT
ftr-369	475	19	and	and	CCONJ
ftr-369	475	20	other	other	ADJ
ftr-369	475	21	compensation	compensation	NOUN
ftr-369	475	22	information	information	NOUN
ftr-369	475	23	.	.	PUNCT
ftr-369	475	24	”74	”74	PUNCT
ftr-369	476	1	it	it	PRON
ftr-369	476	2	appeared	appear	VERB
ftr-369	476	3	that	that	SCONJ
ftr-369	476	4	the	the	DET
ftr-369	476	5	irs	irs	PROPN
ftr-369	476	6	was	be	AUX
ftr-369	476	7	taking	take	VERB
ftr-369	476	8	a	a	DET
ftr-369	476	9	reasonable	reasonable	ADJ
ftr-369	476	10	position	position	NOUN
ftr-369	476	11	in	in	ADP
ftr-369	476	12	enforcing	enforce	VERB
ftr-369	476	13	irc	irc	PROPN
ftr-369	476	14	section	section	NOUN
ftr-369	476	15	4958	4958	NUM
ftr-369	476	16	and	and	CCONJ
ftr-369	476	17	attempting	attempt	VERB
ftr-369	476	18	to	to	PART
ftr-369	476	19	learn	learn	VERB
ftr-369	476	20	more	more	ADJ
ftr-369	476	21	about	about	ADP
ftr-369	476	22	exempt	exempt	ADJ
ftr-369	476	23	organizations	organization	NOUN
ftr-369	476	24	,	,	PUNCT
ftr-369	476	25	their	their	PRON
ftr-369	476	26	practices	practice	NOUN
ftr-369	476	27	,	,	PUNCT
ftr-369	476	28	and	and	CCONJ
ftr-369	476	29	the	the	DET
ftr-369	476	30	degree	degree	NOUN
ftr-369	476	31	to	to	PART
ftr-369	476	32	which	which	PRON
ftr-369	476	33	excess	excess	ADJ
ftr-369	476	34	benefit	benefit	NOUN
ftr-369	476	35	transactions	transaction	NOUN
ftr-369	476	36	were	be	AUX
ftr-369	476	37	a	a	DET
ftr-369	476	38	serious	serious	ADJ
ftr-369	476	39	issue	issue	NOUN
ftr-369	476	40	.	.	PUNCT
ftr-369	477	1	while	while	SCONJ
ftr-369	477	2	the	the	DET
ftr-369	477	3	irs	irs	PROPN
ftr-369	477	4	’s	’s	PART
ftr-369	477	5	public	public	ADJ
ftr-369	477	6	proclamations	proclamation	NOUN
ftr-369	477	7	regarding	regard	VERB
ftr-369	477	8	excess	excess	ADJ
ftr-369	477	9	benefit	benefit	NOUN
ftr-369	477	10	transactions	transaction	NOUN
ftr-369	477	11	seemed	seem	VERB
ftr-369	477	12	reasonable	reasonable	ADJ
ftr-369	477	13	,	,	PUNCT
ftr-369	477	14	the	the	DET
ftr-369	477	15	irs	irs	PROPN
ftr-369	477	16	adopted	adopt	VERB
ftr-369	477	17	an	an	DET
ftr-369	477	18	aggressive	aggressive	ADJ
ftr-369	477	19	enforcement	enforcement	NOUN
ftr-369	477	20	approach	approach	NOUN
ftr-369	477	21	that	that	PRON
ftr-369	477	22	was	be	AUX
ftr-369	477	23	shocking	shocking	ADJ
ftr-369	477	24	in	in	ADP
ftr-369	477	25	its	its	PRON
ftr-369	477	26	unreasonableness	unreasonableness	NOUN
ftr-369	477	27	.	.	PUNCT
ftr-369	478	1	the	the	DET
ftr-369	478	2	first	first	ADJ
ftr-369	478	3	major	major	ADJ
ftr-369	478	4	case	case	NOUN
ftr-369	478	5	that	that	PRON
ftr-369	478	6	interpreted	interpret	VERB
ftr-369	478	7	irc	irc	PROPN
ftr-369	478	8	section	section	NOUN
ftr-369	478	9	4958	4958	NUM
ftr-369	478	10	was	be	AUX
ftr-369	478	11	caracci	caracci	NOUN
ftr-369	478	12	v.	v.	CCONJ
ftr-369	478	13	commissioner.75	commissioner.75	PROPN
ftr-369	478	14	the	the	DET
ftr-369	478	15	court	court	NOUN
ftr-369	478	16	of	of	ADP
ftr-369	478	17	appeals	appeal	NOUN
ftr-369	478	18	for	for	ADP
ftr-369	478	19	the	the	DET
ftr-369	478	20	5th	5th	ADJ
ftr-369	478	21	circuit	circuit	NOUN
ftr-369	478	22	ruled	rule	VERB
ftr-369	478	23	that	that	SCONJ
ftr-369	478	24	the	the	DET
ftr-369	478	25	tax	tax	NOUN
ftr-369	478	26	court	court	NOUN
ftr-369	478	27	had	have	AUX
ftr-369	478	28	erred	err	VERB
ftr-369	478	29	as	as	ADP
ftr-369	478	30	a	a	DET
ftr-369	478	31	matter	matter	NOUN
ftr-369	478	32	of	of	ADP
ftr-369	478	33	law	law	NOUN
ftr-369	478	34	when	when	SCONJ
ftr-369	478	35	it	it	PRON
ftr-369	478	36	affirmed	affirm	VERB
ftr-369	478	37	the	the	DET
ftr-369	478	38	irs	irs	PROPN
ftr-369	478	39	’s	’s	PART
ftr-369	478	40	determination	determination	NOUN
ftr-369	478	41	that	that	SCONJ
ftr-369	478	42	excess	excess	ADJ
ftr-369	478	43	benefit	benefit	NOUN
ftr-369	478	44	transaction	transaction	NOUN
ftr-369	478	45	excise	excise	NOUN
ftr-369	478	46	taxes	taxis	NOUN
ftr-369	478	47	were	be	AUX
ftr-369	478	48	warranted	warrant	VERB
ftr-369	478	49	on	on	ADP
ftr-369	478	50	a	a	DET
ftr-369	478	51	group	group	NOUN
ftr-369	478	52	of	of	ADP
ftr-369	478	53	home	home	NOUN
ftr-369	478	54	health	health	NOUN
ftr-369	478	55	agencies	agency	NOUN
ftr-369	478	56	.	.	PUNCT
ftr-369	479	1	the	the	DET
ftr-369	479	2	agencies	agency	NOUN
ftr-369	479	3	had	have	AUX
ftr-369	479	4	transferred	transfer	VERB
ftr-369	479	5	assets	asset	NOUN
ftr-369	479	6	resulting	result	VERB
ftr-369	479	7	from	from	ADP
ftr-369	479	8	conversion	conversion	NOUN
ftr-369	479	9	of	of	ADP
ftr-369	479	10	the	the	DET
ftr-369	479	11	exempt	exempt	ADJ
ftr-369	479	12	organization	organization	NOUN
ftr-369	479	13	to	to	ADP
ftr-369	479	14	a	a	DET
ftr-369	479	15	nonexempt	nonexempt	ADJ
ftr-369	479	16	organization	organization	NOUN
ftr-369	479	17	.	.	PUNCT
ftr-369	480	1	the	the	DET
ftr-369	480	2	court	court	PROPN
ftr-369	480	3	of	of	ADP
ftr-369	480	4	appeals	appeal	NOUN
ftr-369	480	5	held	hold	VERB
ftr-369	480	6	further	far	ADV
ftr-369	480	7	that	that	SCONJ
ftr-369	480	8	the	the	DET
ftr-369	480	9	tax	tax	NOUN
ftr-369	480	10	court	court	NOUN
ftr-369	480	11	erred	err	VERB
ftr-369	480	12	in	in	ADP
ftr-369	480	13	its	its	PRON
ftr-369	480	14	valuation	valuation	NOUN
ftr-369	480	15	of	of	ADP
ftr-369	480	16	the	the	DET
ftr-369	480	17	assets	asset	NOUN
ftr-369	480	18	and	and	CCONJ
ftr-369	480	19	liabilities	liability	NOUN
ftr-369	480	20	transferred	transfer	VERB
ftr-369	480	21	and	and	CCONJ
ftr-369	480	22	made	make	VERB
ftr-369	480	23	clearly	clearly	ADV
ftr-369	480	24	erroneous	erroneous	ADJ
ftr-369	480	25	findings	finding	NOUN
ftr-369	480	26	of	of	ADP
ftr-369	480	27	fact	fact	NOUN
ftr-369	480	28	when	when	SCONJ
ftr-369	480	29	applying	apply	VERB
ftr-369	480	30	the	the	DET
ftr-369	480	31	valuation	valuation	NOUN
ftr-369	480	32	method	method	NOUN
ftr-369	480	33	.	.	PUNCT
ftr-369	481	1	from	from	ADP
ftr-369	481	2	the	the	DET
ftr-369	481	3	record	record	NOUN
ftr-369	481	4	,	,	PUNCT
ftr-369	481	5	it	it	PRON
ftr-369	481	6	was	be	AUX
ftr-369	481	7	obvious	obvious	ADJ
ftr-369	481	8	that	that	SCONJ
ftr-369	481	9	the	the	DET
ftr-369	481	10	plaintiff	plaintiff	NOUN
ftr-369	481	11	-	-	PUNCT
ftr-369	481	12	appellants	appellant	NOUN
ftr-369	481	13	did	do	AUX
ftr-369	481	14	not	not	PART
ftr-369	481	15	receive	receive	VERB
ftr-369	481	16	an	an	DET
ftr-369	481	17	excess	excess	ADJ
ftr-369	481	18	benefit	benefit	NOUN
ftr-369	481	19	from	from	ADP
ftr-369	481	20	the	the	DET
ftr-369	481	21	transfer	transfer	NOUN
ftr-369	481	22	and	and	CCONJ
ftr-369	481	23	were	be	AUX
ftr-369	481	24	not	not	PART
ftr-369	481	25	liable	liable	ADJ
ftr-369	481	26	for	for	ADP
ftr-369	481	27	the	the	DET
ftr-369	481	28	excise	excise	NOUN
ftr-369	481	29	taxes	taxis	NOUN
ftr-369	481	30	.	.	PUNCT
ftr-369	482	1	in	in	ADP
ftr-369	482	2	caracci	caracci	PROPN
ftr-369	482	3	,	,	PUNCT
ftr-369	482	4	the	the	DET
ftr-369	482	5	irs	irs	PROPN
ftr-369	482	6	had	have	AUX
ftr-369	482	7	issued	issue	VERB
ftr-369	482	8	deficiency	deficiency	NOUN
ftr-369	482	9	notices	notice	NOUN
ftr-369	482	10	requiring	require	VERB
ftr-369	482	11	the	the	DET
ftr-369	482	12	taxpayers	taxpayer	NOUN
ftr-369	482	13	,	,	PUNCT
ftr-369	482	14	three	three	NUM
ftr-369	482	15	privately	privately	ADV
ftr-369	482	16	held	hold	VERB
ftr-369	482	17	home	home	NOUN
ftr-369	482	18	healthcare	healthcare	NOUN
ftr-369	482	19	agencies	agency	NOUN
ftr-369	482	20	and	and	CCONJ
ftr-369	482	21	the	the	DET
ftr-369	482	22	family	family	NOUN
ftr-369	482	23	that	that	PRON
ftr-369	482	24	owned	own	VERB
ftr-369	482	25	and	and	CCONJ
ftr-369	482	26	operated	operate	VERB
ftr-369	482	27	them	they	PRON
ftr-369	482	28	,	,	PUNCT
ftr-369	482	29	to	to	PART
ftr-369	482	30	pay	pay	VERB
ftr-369	482	31	over	over	ADP
ftr-369	482	32	$	$	SYM
ftr-369	482	33	250	250	NUM
ftr-369	482	34	million	million	NUM
ftr-369	482	35	in	in	ADP
ftr-369	482	36	excise	excise	NOUN
ftr-369	482	37	taxes	taxis	NOUN
ftr-369	482	38	under	under	ADP
ftr-369	482	39	irc	irc	PROPN
ftr-369	482	40	section	section	NOUN
ftr-369	482	41	4958.76	4958.76	NUM
ftr-369	482	42	the	the	DET
ftr-369	482	43	irs	irs	PROPN
ftr-369	482	44	based	base	VERB
ftr-369	482	45	this	this	DET
ftr-369	482	46	amount	amount	NOUN
ftr-369	482	47	on	on	ADP
ftr-369	482	48	its	its	PRON
ftr-369	482	49	internal	internal	ADJ
ftr-369	482	50	valuation	valuation	NOUN
ftr-369	482	51	of	of	ADP
ftr-369	482	52	the	the	DET
ftr-369	482	53	assets	asset	NOUN
ftr-369	482	54	and	and	CCONJ
ftr-369	482	55	liabilities	liability	NOUN
ftr-369	482	56	transferred	transfer	VERB
ftr-369	482	57	when	when	SCONJ
ftr-369	482	58	the	the	DET
ftr-369	482	59	agencies	agency	NOUN
ftr-369	482	60	converted	convert	VERB
ftr-369	482	61	to	to	ADP
ftr-369	482	62	nonexempt	nonexempt	ADJ
ftr-369	482	63	status	status	NOUN
ftr-369	482	64	.	.	PUNCT
ftr-369	483	1	the	the	DET
ftr-369	483	2	irs	irs	PROPN
ftr-369	483	3	found	find	VERB
ftr-369	483	4	that	that	SCONJ
ftr-369	483	5	the	the	DET
ftr-369	483	6	taxpayers	taxpayer	NOUN
ftr-369	483	7	received	receive	VERB
ftr-369	483	8	a	a	DET
ftr-369	483	9	net	net	ADJ
ftr-369	483	10	excess	excess	ADJ
ftr-369	483	11	benefit	benefit	NOUN
ftr-369	483	12	of	of	ADP
ftr-369	483	13	$	$	SYM
ftr-369	483	14	18.5	18.5	NUM
ftr-369	483	15	million.77	million.77	NOUN
ftr-369	483	16	during	during	ADP
ftr-369	483	17	the	the	DET
ftr-369	483	18	two	two	NUM
ftr-369	483	19	-	-	PUNCT
ftr-369	483	20	year	year	NOUN
ftr-369	483	21	audit	audit	NOUN
ftr-369	483	22	and	and	CCONJ
ftr-369	483	23	almost	almost	ADV
ftr-369	483	24	two	two	NUM
ftr-369	483	25	years	year	NOUN
ftr-369	483	26	of	of	ADP
ftr-369	483	27	litigation	litigation	NOUN
ftr-369	483	28	,	,	PUNCT
ftr-369	483	29	the	the	DET
ftr-369	483	30	irs	irs	PROPN
ftr-369	483	31	maintained	maintain	VERB
ftr-369	483	32	that	that	SCONJ
ftr-369	483	33	the	the	DET
ftr-369	483	34	deficiency	deficiency	NOUN
ftr-369	483	35	notices	notice	NOUN
ftr-369	483	36	and	and	CCONJ
ftr-369	483	37	underlying	underlying	ADJ
ftr-369	483	38	valuations	valuation	NOUN
ftr-369	483	39	were	be	AUX
ftr-369	483	40	correct.78	correct.78	ADJ
ftr-369	483	41	at	at	ADP
ftr-369	483	42	trial	trial	NOUN
ftr-369	483	43	before	before	ADP
ftr-369	483	44	the	the	DET
ftr-369	483	45	tax	tax	NOUN
ftr-369	483	46	court	court	NOUN
ftr-369	483	47	,	,	PUNCT
ftr-369	483	48	the	the	DET
ftr-369	483	49	irs	irs	PROPN
ftr-369	483	50	finally	finally	ADV
ftr-369	483	51	conceded	concede	VERB
ftr-369	483	52	that	that	SCONJ
ftr-369	483	53	the	the	DET
ftr-369	483	54	deficiency	deficiency	NOUN
ftr-369	483	55	notices	notice	NOUN
ftr-369	483	56	were	be	AUX
ftr-369	483	57	“	"	PUNCT
ftr-369	483	58	excessive	excessive	ADJ
ftr-369	483	59	and	and	CCONJ
ftr-369	483	60	erroneous	erroneous	ADJ
ftr-369	483	61	.	.	PUNCT
ftr-369	484	1	”79	”79	NOUN
ftr-369	484	2	the	the	DET
ftr-369	484	3	tax	tax	NOUN
ftr-369	484	4	court	court	NOUN
ftr-369	484	5	also	also	ADV
ftr-369	484	6	recognized	recognize	VERB
ftr-369	484	7	that	that	SCONJ
ftr-369	484	8	the	the	DET
ftr-369	484	9	irs	irs	PROPN
ftr-369	484	10	’s	’s	PART
ftr-369	484	11	deficiency	deficiency	NOUN
ftr-369	484	12	notices	notice	NOUN
ftr-369	484	13	were	be	AUX
ftr-369	484	14	wrong	wrong	ADJ
ftr-369	484	15	and	and	CCONJ
ftr-369	484	16	that	that	SCONJ
ftr-369	484	17	the	the	DET
ftr-369	484	18	irs	irs	PROPN
ftr-369	484	19	’s	’s	PART
ftr-369	484	20	valuation	valuation	NOUN
ftr-369	484	21	expert	expert	NOUN
ftr-369	484	22	–	–	PUNCT
ftr-369	484	23	whose	whose	DET
ftr-369	484	24	data	datum	NOUN
ftr-369	484	25	was	be	AUX
ftr-369	484	26	the	the	DET
ftr-369	484	27	only	only	ADJ
ftr-369	484	28	evidential	evidential	ADJ
ftr-369	484	29	support	support	NOUN
ftr-369	484	30	that	that	PRON
ftr-369	484	31	the	the	DET
ftr-369	484	32	irs	irs	PROPN
ftr-369	484	33	presented	present	VERB
ftr-369	484	34	for	for	ADP
ftr-369	484	35	imposing	impose	VERB
ftr-369	484	36	excise	excise	NOUN
ftr-369	484	37	taxes	taxis	NOUN
ftr-369	484	38	–	–	PUNCT
ftr-369	484	39	also	also	ADV
ftr-369	484	40	had	have	AUX
ftr-369	484	41	made	make	VERB
ftr-369	484	42	significant	significant	ADJ
ftr-369	484	43	errors	error	NOUN
ftr-369	484	44	in	in	ADP
ftr-369	484	45	analysis.80	analysis.80	ADV
ftr-369	484	46	even	even	ADV
ftr-369	484	47	so	so	ADV
ftr-369	484	48	,	,	PUNCT
ftr-369	484	49	the	the	DET
ftr-369	484	50	tax	tax	NOUN
ftr-369	484	51	court	court	NOUN
ftr-369	484	52	affirmed	affirm	VERB
ftr-369	484	53	the	the	DET
ftr-369	484	54	irs	irs	PROPN
ftr-369	484	55	’s	’s	PART
ftr-369	484	56	decision	decision	NOUN
ftr-369	484	57	to	to	PART
ftr-369	484	58	impose	impose	VERB
ftr-369	484	59	excise	excise	NOUN
ftr-369	484	60	taxes	taxis	NOUN
ftr-369	484	61	,	,	PUNCT
ftr-369	484	62	finding	find	VERB
ftr-369	484	63	that	that	SCONJ
ftr-369	484	64	the	the	DET
ftr-369	484	65	fair	fair	ADJ
ftr-369	484	66	market	market	NOUN
ftr-369	484	67	value	value	NOUN
ftr-369	484	68	of	of	ADP
ftr-369	484	69	the	the	DET
ftr-369	484	70	assets	asset	NOUN
ftr-369	484	71	transferred	transfer	VERB
ftr-369	484	72	to	to	ADP
ftr-369	484	73	the	the	DET
ftr-369	484	74	nonexempt	nonexempt	ADJ
ftr-369	484	75	organizations	organization	NOUN
ftr-369	484	76	exceeded	exceed	VERB
ftr-369	484	77	the	the	DET
ftr-369	484	78	value	value	NOUN
ftr-369	484	79	of	of	ADP
ftr-369	484	80	the	the	DET
ftr-369	484	81	liabilities	liability	NOUN
ftr-369	484	82	and	and	CCONJ
ftr-369	484	83	debts	debt	NOUN
ftr-369	484	84	assumed	assume	VERB
ftr-369	484	85	by	by	ADP
ftr-369	484	86	over	over	ADP
ftr-369	484	87	$	$	SYM
ftr-369	484	88	5	5	NUM
ftr-369	484	89	million.81	million.81	NOUN
ftr-369	484	90	74	74	NUM
ftr-369	484	91	.	.	PUNCT
ftr-369	485	1	i	i	PRON
ftr-369	485	2	d.	d.	PROPN
ftr-369	485	3	75	75	NUM
ftr-369	485	4	.	.	PUNCT
ftr-369	486	1	456	456	NUM
ftr-369	486	2	f.3d	f.3d	NUM
ftr-369	486	3	444	444	NUM
ftr-369	486	4	(	(	PUNCT
ftr-369	486	5	5th	5th	ADJ
ftr-369	486	6	cir	cir	NOUN
ftr-369	486	7	.	.	PUNCT
ftr-369	486	8	2006	2006	NUM
ftr-369	486	9	)	)	PUNCT
ftr-369	486	10	,	,	PUNCT
ftr-369	486	11	rev’g	rev’g	PROPN
ftr-369	486	12	118	118	NUM
ftr-369	486	13	t.c	t.c	PROPN
ftr-369	486	14	.	.	PROPN
ftr-369	486	15	379	379	NUM
ftr-369	486	16	.	.	PUNCT
ftr-369	487	1	76	76	NUM
ftr-369	487	2	.	.	PUNCT
ftr-369	488	1	i	i	PRON
ftr-369	488	2	d.	d.	PROPN
ftr-369	488	3	at	at	ADP
ftr-369	488	4	447	447	NUM
ftr-369	488	5	.	.	PUNCT
ftr-369	489	1	77	77	NUM
ftr-369	489	2	.	.	PUNCT
ftr-369	490	1	i	i	PRON
ftr-369	490	2	d.	d.	PROPN
ftr-369	490	3	78	78	NUM
ftr-369	490	4	.	.	PUNCT
ftr-369	491	1	i	i	PRON
ftr-369	491	2	d.	d.	PROPN
ftr-369	491	3	79	79	NUM
ftr-369	491	4	.	.	PUNCT
ftr-369	492	1	i	i	PRON
ftr-369	492	2	d.	d.	PROPN
ftr-369	492	3	80	80	NUM
ftr-369	492	4	.	.	PUNCT
ftr-369	493	1	i	i	PRON
ftr-369	493	2	d.	d.	PROPN
ftr-369	493	3	81	81	NUM
ftr-369	493	4	.	.	PUNCT
ftr-369	494	1	i	i	PRON
ftr-369	494	2	d.	d.	PROPN
ftr-369	494	3	242	242	NUM
ftr-369	494	4	florida	florida	PROPN
ftr-369	494	5	tax	tax	NOUN
ftr-369	494	6	review	review	NOUN
ftr-369	495	1	[	[	X
ftr-369	495	2	vol	vol	NOUN
ftr-369	495	3	.	.	PUNCT
ftr-369	495	4	9:4	9:4	NUM
ftr-369	496	1	the	the	DET
ftr-369	496	2	irs	irs	PROPN
ftr-369	496	3	’s	’s	PART
ftr-369	496	4	position	position	NOUN
ftr-369	496	5	on	on	ADP
ftr-369	496	6	appeal	appeal	NOUN
ftr-369	496	7	was	be	AUX
ftr-369	496	8	that	that	SCONJ
ftr-369	496	9	the	the	DET
ftr-369	496	10	deficiency	deficiency	NOUN
ftr-369	496	11	notices	notice	NOUN
ftr-369	496	12	were	be	AUX
ftr-369	496	13	erroneous	erroneous	ADJ
ftr-369	496	14	and	and	CCONJ
ftr-369	496	15	the	the	DET
ftr-369	496	16	tax	tax	NOUN
ftr-369	496	17	court	court	NOUN
ftr-369	496	18	had	have	AUX
ftr-369	496	19	made	make	VERB
ftr-369	496	20	a	a	DET
ftr-369	496	21	$	$	SYM
ftr-369	496	22	1.78	1.78	NUM
ftr-369	496	23	-	-	PUNCT
ftr-369	496	24	million	million	NUM
ftr-369	496	25	error	error	NOUN
ftr-369	496	26	in	in	ADP
ftr-369	496	27	its	its	PRON
ftr-369	496	28	valuation	valuation	NOUN
ftr-369	496	29	analysis.82	analysis.82	NOUN
ftr-369	496	30	but	but	CCONJ
ftr-369	496	31	the	the	DET
ftr-369	496	32	irs	irs	PROPN
ftr-369	496	33	insisted	insist	VERB
ftr-369	496	34	that	that	SCONJ
ftr-369	496	35	the	the	DET
ftr-369	496	36	tax	tax	NOUN
ftr-369	496	37	court	court	NOUN
ftr-369	496	38	was	be	AUX
ftr-369	496	39	correct	correct	ADJ
ftr-369	496	40	in	in	ADP
ftr-369	496	41	finding	find	VERB
ftr-369	496	42	that	that	SCONJ
ftr-369	496	43	the	the	DET
ftr-369	496	44	taxpayers	taxpayer	NOUN
ftr-369	496	45	received	receive	VERB
ftr-369	496	46	an	an	DET
ftr-369	496	47	excess	excess	ADJ
ftr-369	496	48	net	net	ADJ
ftr-369	496	49	benefit	benefit	NOUN
ftr-369	496	50	of	of	ADP
ftr-369	496	51	over	over	ADP
ftr-369	496	52	$	$	SYM
ftr-369	496	53	5	5	NUM
ftr-369	496	54	million	million	NUM
ftr-369	496	55	in	in	ADP
ftr-369	496	56	the	the	DET
ftr-369	496	57	conversion	conversion	NOUN
ftr-369	496	58	to	to	ADP
ftr-369	496	59	nonexempt	nonexempt	ADJ
ftr-369	496	60	status	status	NOUN
ftr-369	496	61	and	and	CCONJ
ftr-369	496	62	thus	thus	ADV
ftr-369	496	63	owed	owe	VERB
ftr-369	496	64	$	$	SYM
ftr-369	496	65	69,702,390	69,702,390	NUM
ftr-369	496	66	in	in	ADP
ftr-369	496	67	excise	excise	NOUN
ftr-369	496	68	taxes	taxis	NOUN
ftr-369	496	69	under	under	ADP
ftr-369	496	70	irc	irc	PROPN
ftr-369	496	71	section	section	NOUN
ftr-369	496	72	4958(a	4958(a	CCONJ
ftr-369	496	73	)	)	PUNCT
ftr-369	496	74	and	and	CCONJ
ftr-369	496	75	(	(	PUNCT
ftr-369	496	76	b).83	b).83	VERB
ftr-369	496	77	in	in	ADP
ftr-369	496	78	the	the	DET
ftr-369	496	79	first	first	ADJ
ftr-369	496	80	paragraph	paragraph	NOUN
ftr-369	496	81	of	of	ADP
ftr-369	496	82	its	its	PRON
ftr-369	496	83	analysis	analysis	NOUN
ftr-369	496	84	of	of	ADP
ftr-369	496	85	the	the	DET
ftr-369	496	86	case	case	NOUN
ftr-369	496	87	,	,	PUNCT
ftr-369	496	88	the	the	DET
ftr-369	496	89	appellate	appellate	ADJ
ftr-369	496	90	court	court	NOUN
ftr-369	496	91	stated	state	VERB
ftr-369	496	92	that	that	SCONJ
ftr-369	496	93	“	"	PUNCT
ftr-369	496	94	there	there	PRON
ftr-369	496	95	are	be	VERB
ftr-369	496	96	so	so	ADV
ftr-369	496	97	many	many	ADJ
ftr-369	496	98	legal	legal	ADJ
ftr-369	496	99	and	and	CCONJ
ftr-369	496	100	factual	factual	ADJ
ftr-369	496	101	errors	error	NOUN
ftr-369	496	102	–	–	PUNCT
ftr-369	496	103	many	many	ADJ
ftr-369	496	104	of	of	ADP
ftr-369	496	105	which	which	PRON
ftr-369	496	106	the	the	DET
ftr-369	496	107	commissioner	commissioner	NOUN
ftr-369	496	108	acknowledges	acknowledge	VERB
ftr-369	496	109	–	–	PUNCT
ftr-369	496	110	infecting	infect	VERB
ftr-369	496	111	this	this	DET
ftr-369	496	112	case	case	NOUN
ftr-369	496	113	from	from	ADP
ftr-369	496	114	the	the	DET
ftr-369	496	115	outset	outset	NOUN
ftr-369	496	116	that	that	SCONJ
ftr-369	496	117	reversal	reversal	NOUN
ftr-369	496	118	must	must	AUX
ftr-369	496	119	result	result	VERB
ftr-369	496	120	.	.	PUNCT
ftr-369	497	1	”84	”84	NOUN
ftr-369	497	2	for	for	ADP
ftr-369	497	3	purposes	purpose	NOUN
ftr-369	497	4	of	of	ADP
ftr-369	497	5	this	this	DET
ftr-369	497	6	article	article	NOUN
ftr-369	497	7	,	,	PUNCT
ftr-369	497	8	what	what	PRON
ftr-369	497	9	is	be	AUX
ftr-369	497	10	most	most	ADV
ftr-369	497	11	telling	tell	VERB
ftr-369	497	12	are	be	AUX
ftr-369	497	13	the	the	DET
ftr-369	497	14	tactics	tactic	NOUN
ftr-369	497	15	the	the	DET
ftr-369	497	16	irs	irs	PROPN
ftr-369	497	17	employed	employ	VERB
ftr-369	497	18	and	and	CCONJ
ftr-369	497	19	its	its	PRON
ftr-369	497	20	motivation	motivation	NOUN
ftr-369	497	21	for	for	ADP
ftr-369	497	22	employing	employ	VERB
ftr-369	497	23	these	these	DET
ftr-369	497	24	tactics	tactic	NOUN
ftr-369	497	25	in	in	ADP
ftr-369	497	26	order	order	NOUN
ftr-369	497	27	to	to	PART
ftr-369	497	28	impose	impose	VERB
ftr-369	497	29	excess	excess	ADJ
ftr-369	497	30	benefit	benefit	NOUN
ftr-369	497	31	excise	excise	NOUN
ftr-369	497	32	taxes	taxis	NOUN
ftr-369	497	33	against	against	ADP
ftr-369	497	34	the	the	DET
ftr-369	497	35	taxpayers	taxpayer	NOUN
ftr-369	497	36	.	.	PUNCT
ftr-369	498	1	among	among	ADP
ftr-369	498	2	the	the	DET
ftr-369	498	3	tactics	tactic	NOUN
ftr-369	498	4	and	and	CCONJ
ftr-369	498	5	motivations	motivation	NOUN
ftr-369	498	6	:	:	PUNCT
ftr-369	498	7	(	(	PUNCT
ftr-369	498	8	1	1	X
ftr-369	498	9	)	)	PUNCT
ftr-369	498	10	the	the	DET
ftr-369	498	11	issued	issue	VERB
ftr-369	498	12	deficiency	deficiency	NOUN
ftr-369	498	13	notices	notice	NOUN
ftr-369	498	14	were	be	AUX
ftr-369	498	15	based	base	VERB
ftr-369	498	16	on	on	ADP
ftr-369	498	17	a	a	DET
ftr-369	498	18	“	"	PUNCT
ftr-369	498	19	brief	brief	ADJ
ftr-369	498	20	,	,	PUNCT
ftr-369	498	21	intermediate	intermediate	ADJ
ftr-369	498	22	internal	internal	ADJ
ftr-369	498	23	analysis	analysis	NOUN
ftr-369	498	24	,	,	PUNCT
ftr-369	498	25	which	which	PRON
ftr-369	498	26	“	"	PUNCT
ftr-369	498	27	stated	state	VERB
ftr-369	498	28	on	on	ADP
ftr-369	498	29	its	its	PRON
ftr-369	498	30	face	face	NOUN
ftr-369	498	31	that	that	SCONJ
ftr-369	498	32	it	it	PRON
ftr-369	498	33	was	be	AUX
ftr-369	498	34	intermediate	intermediate	ADJ
ftr-369	498	35	and	and	CCONJ
ftr-369	498	36	that	that	SCONJ
ftr-369	498	37	a	a	DET
ftr-369	498	38	final	final	ADJ
ftr-369	498	39	economic	economic	ADJ
ftr-369	498	40	study	study	NOUN
ftr-369	498	41	had	have	VERB
ftr-369	498	42	to	to	PART
ftr-369	498	43	be	be	AUX
ftr-369	498	44	performed	perform	VERB
ftr-369	498	45	.	.	PUNCT
ftr-369	499	1	”85	”85	ADJ
ftr-369	499	2	(	(	PUNCT
ftr-369	499	3	2	2	NUM
ftr-369	499	4	)	)	PUNCT
ftr-369	499	5	the	the	DET
ftr-369	499	6	irs	irs	PROPN
ftr-369	499	7	ignored	ignore	VERB
ftr-369	499	8	the	the	DET
ftr-369	499	9	disclaimer	disclaimer	NOUN
ftr-369	499	10	that	that	SCONJ
ftr-369	499	11	a	a	DET
ftr-369	499	12	final	final	ADJ
ftr-369	499	13	economic	economic	ADJ
ftr-369	499	14	study	study	NOUN
ftr-369	499	15	had	have	AUX
ftr-369	499	16	to	to	PART
ftr-369	499	17	be	be	AUX
ftr-369	499	18	performed	perform	VERB
ftr-369	499	19	and	and	CCONJ
ftr-369	499	20	issued	issue	VERB
ftr-369	499	21	the	the	DET
ftr-369	499	22	deficiency	deficiency	NOUN
ftr-369	499	23	based	base	VERB
ftr-369	499	24	notices	notice	NOUN
ftr-369	499	25	asserting	assert	VERB
ftr-369	499	26	excise	excise	NOUN
ftr-369	499	27	tax	tax	NOUN
ftr-369	499	28	penalties	penalty	NOUN
ftr-369	499	29	and	and	CCONJ
ftr-369	499	30	retroactively	retroactively	ADV
ftr-369	499	31	revoking	revoke	VERB
ftr-369	499	32	the	the	DET
ftr-369	499	33	exempt	exempt	ADJ
ftr-369	499	34	status	status	NOUN
ftr-369	499	35	of	of	ADP
ftr-369	499	36	the	the	DET
ftr-369	499	37	organizations.86	organizations.86	NOUN
ftr-369	499	38	(	(	PUNCT
ftr-369	499	39	3	3	X
ftr-369	499	40	)	)	PUNCT
ftr-369	499	41	internal	internal	ADJ
ftr-369	499	42	irs	irs	PROPN
ftr-369	499	43	documents	document	NOUN
ftr-369	499	44	revealed	reveal	VERB
ftr-369	499	45	that	that	SCONJ
ftr-369	499	46	the	the	DET
ftr-369	499	47	irs	irs	PROPN
ftr-369	499	48	issued	issue	VERB
ftr-369	499	49	the	the	DET
ftr-369	499	50	notices	notice	NOUN
ftr-369	499	51	on	on	ADP
ftr-369	499	52	the	the	DET
ftr-369	499	53	basis	basis	NOUN
ftr-369	499	54	of	of	ADP
ftr-369	499	55	the	the	DET
ftr-369	499	56	intermediate	intermediate	ADJ
ftr-369	499	57	internal	internal	ADJ
ftr-369	499	58	analysis	analysis	NOUN
ftr-369	499	59	rather	rather	ADV
ftr-369	499	60	than	than	ADP
ftr-369	499	61	a	a	DET
ftr-369	499	62	final	final	ADJ
ftr-369	499	63	economic	economic	ADJ
ftr-369	499	64	study	study	NOUN
ftr-369	499	65	because	because	SCONJ
ftr-369	499	66	the	the	DET
ftr-369	499	67	irs	irs	PROPN
ftr-369	499	68	wanted	want	VERB
ftr-369	499	69	to	to	PART
ftr-369	499	70	prevent	prevent	VERB
ftr-369	499	71	the	the	DET
ftr-369	499	72	taxpayers	taxpayer	NOUN
ftr-369	499	73	from	from	ADP
ftr-369	499	74	correcting	correct	VERB
ftr-369	499	75	these	these	DET
ftr-369	499	76	“	"	PUNCT
ftr-369	499	77	prohibited	prohibit	VERB
ftr-369	499	78	transactions	transaction	NOUN
ftr-369	499	79	”	"	PUNCT
ftr-369	499	80	and	and	CCONJ
ftr-369	499	81	,	,	PUNCT
ftr-369	499	82	thereby	thereby	ADV
ftr-369	499	83	,	,	PUNCT
ftr-369	499	84	reduce	reduce	VERB
ftr-369	499	85	the	the	DET
ftr-369	499	86	amount	amount	NOUN
ftr-369	499	87	of	of	ADP
ftr-369	499	88	the	the	DET
ftr-369	499	89	intermediate	intermediate	ADJ
ftr-369	499	90	sanction	sanction	NOUN
ftr-369	499	91	penalties.87	penalties.87	NOUN
ftr-369	499	92	(	(	PUNCT
ftr-369	499	93	4	4	NUM
ftr-369	499	94	)	)	PUNCT
ftr-369	499	95	“	"	PUNCT
ftr-369	499	96	even	even	ADV
ftr-369	499	97	more	more	ADV
ftr-369	499	98	disturbing	disturbing	ADJ
ftr-369	499	99	,	,	PUNCT
ftr-369	499	100	”	"	PUNCT
ftr-369	499	101	said	say	VERB
ftr-369	499	102	the	the	DET
ftr-369	499	103	appellate	appellate	ADJ
ftr-369	499	104	court	court	NOUN
ftr-369	499	105	,	,	PUNCT
ftr-369	499	106	was	be	AUX
ftr-369	499	107	that	that	SCONJ
ftr-369	499	108	the	the	DET
ftr-369	499	109	trial	trial	NOUN
ftr-369	499	110	record	record	NOUN
ftr-369	499	111	revealed	reveal	VERB
ftr-369	499	112	that	that	SCONJ
ftr-369	499	113	despite	despite	SCONJ
ftr-369	499	114	the	the	DET
ftr-369	499	115	“	"	PUNCT
ftr-369	499	116	tentative	tentative	ADJ
ftr-369	499	117	and	and	CCONJ
ftr-369	499	118	incomplete	incomplete	ADJ
ftr-369	499	119	nature	nature	NOUN
ftr-369	499	120	of	of	ADP
ftr-369	499	121	the	the	DET
ftr-369	499	122	analysis	analysis	NOUN
ftr-369	499	123	used	use	VERB
ftr-369	499	124	as	as	ADP
ftr-369	499	125	the	the	DET
ftr-369	499	126	basis	basis	NOUN
ftr-369	499	127	for	for	ADP
ftr-369	499	128	the	the	DET
ftr-369	499	129	deficiency	deficiency	NOUN
ftr-369	499	130	notices	notice	NOUN
ftr-369	499	131	,	,	PUNCT
ftr-369	499	132	the	the	DET
ftr-369	499	133	[	[	X
ftr-369	499	134	irs	irs	X
ftr-369	499	135	]	]	X
ftr-369	499	136	commissioner	commissioner	NOUN
ftr-369	499	137	defended	defend	VERB
ftr-369	499	138	the	the	DET
ftr-369	499	139	correctness	correctness	NOUN
ftr-369	499	140	of	of	ADP
ftr-369	499	141	those	those	DET
ftr-369	499	142	notices	notice	NOUN
ftr-369	499	143	for	for	ADP
ftr-369	499	144	several	several	ADJ
ftr-369	499	145	years	year	NOUN
ftr-369	499	146	into	into	ADP
ftr-369	499	147	this	this	DET
ftr-369	499	148	litigation	litigation	NOUN
ftr-369	499	149	”	"	PUNCT
ftr-369	499	150	and	and	CCONJ
ftr-369	499	151	finally	finally	ADV
ftr-369	499	152	conceded	concede	VERB
ftr-369	499	153	that	that	SCONJ
ftr-369	499	154	the	the	DET
ftr-369	499	155	notices	notice	NOUN
ftr-369	499	156	overstated	overstate	VERB
ftr-369	499	157	the	the	DET
ftr-369	499	158	irs	irs	PROPN
ftr-369	499	159	’s	’s	PART
ftr-369	499	160	tax	tax	NOUN
ftr-369	499	161	claim	claim	NOUN
ftr-369	499	162	when	when	SCONJ
ftr-369	499	163	the	the	DET
ftr-369	499	164	trial	trial	NOUN
ftr-369	499	165	began	begin	VERB
ftr-369	499	166	before	before	ADP
ftr-369	499	167	the	the	DET
ftr-369	499	168	tax	tax	NOUN
ftr-369	499	169	court.88	court.88	NOUN
ftr-369	499	170	82	82	NUM
ftr-369	499	171	.	.	PUNCT
ftr-369	500	1	i	i	PRON
ftr-369	500	2	d.	d.	PROPN
ftr-369	500	3	83	83	NUM
ftr-369	500	4	.	.	PUNCT
ftr-369	501	1	i	i	PRON
ftr-369	501	2	d.	d.	PROPN
ftr-369	501	3	84	84	NUM
ftr-369	501	4	.	.	PUNCT
ftr-369	502	1	i	i	PRON
ftr-369	502	2	d.	d.	PROPN
ftr-369	502	3	at	at	ADP
ftr-369	502	4	456	456	NUM
ftr-369	502	5	.	.	PUNCT
ftr-369	502	6	85	85	NUM
ftr-369	502	7	.	.	PUNCT
ftr-369	503	1	i	i	PRON
ftr-369	503	2	d.	d.	PROPN
ftr-369	503	3	at	at	ADP
ftr-369	503	4	457	457	NUM
ftr-369	503	5	.	.	PUNCT
ftr-369	503	6	86	86	NUM
ftr-369	503	7	.	.	PUNCT
ftr-369	504	1	i	i	PRON
ftr-369	504	2	d.	d.	PROPN
ftr-369	504	3	87	87	NUM
ftr-369	504	4	.	.	PUNCT
ftr-369	505	1	i	i	PRON
ftr-369	505	2	d.	d.	PROPN
ftr-369	505	3	88	88	NUM
ftr-369	505	4	.	.	PUNCT
ftr-369	506	1	i	i	PRON
ftr-369	506	2	d.	d.	PROPN
ftr-369	506	3	2009	2009	NUM
ftr-369	506	4	]	]	PUNCT
ftr-369	507	1	the	the	DET
ftr-369	507	2	pension	pension	NOUN
ftr-369	507	3	protection	protection	PROPN
ftr-369	507	4	act	act	NOUN
ftr-369	507	5	of	of	ADP
ftr-369	507	6	2006	2006	NUM
ftr-369	507	7	243	243	NUM
ftr-369	507	8	(	(	PUNCT
ftr-369	507	9	5	5	NUM
ftr-369	507	10	)	)	PUNCT
ftr-369	507	11	the	the	DET
ftr-369	507	12	irs	irs	PROPN
ftr-369	507	13	also	also	ADV
ftr-369	507	14	relied	rely	VERB
ftr-369	507	15	on	on	ADP
ftr-369	507	16	the	the	DET
ftr-369	507	17	intermediate	intermediate	ADJ
ftr-369	507	18	internal	internal	ADJ
ftr-369	507	19	analysis	analysis	NOUN
ftr-369	507	20	because	because	SCONJ
ftr-369	507	21	it	it	PRON
ftr-369	507	22	was	be	AUX
ftr-369	507	23	worried	worried	ADJ
ftr-369	507	24	about	about	ADP
ftr-369	507	25	the	the	DET
ftr-369	507	26	statute	statute	NOUN
ftr-369	507	27	of	of	ADP
ftr-369	507	28	limitations	limitation	NOUN
ftr-369	507	29	,	,	PUNCT
ftr-369	507	30	which	which	PRON
ftr-369	507	31	the	the	DET
ftr-369	507	32	irs	irs	PROPN
ftr-369	507	33	blamed	blame	VERB
ftr-369	507	34	on	on	ADP
ftr-369	507	35	the	the	DET
ftr-369	507	36	taxpayers.89	taxpayers.89	NOUN
ftr-369	507	37	in	in	ADP
ftr-369	507	38	its	its	PRON
ftr-369	507	39	strongest	strong	ADJ
ftr-369	507	40	condemnation	condemnation	NOUN
ftr-369	507	41	of	of	ADP
ftr-369	507	42	the	the	DET
ftr-369	507	43	irs	irs	PROPN
ftr-369	507	44	’s	’s	PART
ftr-369	507	45	tactics	tactic	NOUN
ftr-369	507	46	,	,	PUNCT
ftr-369	507	47	the	the	DET
ftr-369	507	48	appellate	appellate	ADJ
ftr-369	507	49	court	court	NOUN
ftr-369	507	50	stated	state	VERB
ftr-369	507	51	:	:	PUNCT
ftr-369	507	52	this	this	DET
ftr-369	507	53	court	court	NOUN
ftr-369	507	54	has	have	AUX
ftr-369	507	55	recognized	recognize	VERB
ftr-369	507	56	that	that	SCONJ
ftr-369	507	57	when	when	SCONJ
ftr-369	507	58	,	,	PUNCT
ftr-369	507	59	as	as	ADP
ftr-369	507	60	here	here	ADV
ftr-369	507	61	,	,	PUNCT
ftr-369	507	62	the	the	DET
ftr-369	507	63	commissioner	commissioner	NOUN
ftr-369	507	64	persists	persist	VERB
ftr-369	507	65	in	in	ADP
ftr-369	507	66	taking	take	VERB
ftr-369	507	67	a	a	DET
ftr-369	507	68	position	position	NOUN
ftr-369	507	69	in	in	ADP
ftr-369	507	70	litigation	litigation	NOUN
ftr-369	507	71	that	that	PRON
ftr-369	507	72	is	be	AUX
ftr-369	507	73	so	so	ADV
ftr-369	507	74	incongruous	incongruous	ADJ
ftr-369	507	75	as	as	SCONJ
ftr-369	507	76	to	to	PART
ftr-369	507	77	call	call	VERB
ftr-369	507	78	his	his	PRON
ftr-369	507	79	motivation	motivation	NOUN
ftr-369	507	80	into	into	ADP
ftr-369	507	81	question	question	NOUN
ftr-369	507	82	,	,	PUNCT
ftr-369	507	83	…	…	PUNCT
ftr-369	507	84	[	[	X
ftr-369	507	85	i]t	i]t	PRON
ftr-369	507	86	can	can	AUX
ftr-369	507	87	only	only	ADV
ftr-369	507	88	be	be	AUX
ftr-369	507	89	seen	see	VERB
ftr-369	507	90	as	as	ADP
ftr-369	507	91	one	one	NUM
ftr-369	507	92	aimed	aim	VERB
ftr-369	507	93	at	at	ADP
ftr-369	507	94	achieving	achieve	VERB
ftr-369	507	95	maximum	maximum	ADJ
ftr-369	507	96	revenue	revenue	NOUN
ftr-369	507	97	at	at	ADP
ftr-369	507	98	any	any	DET
ftr-369	507	99	cost	cost	NOUN
ftr-369	507	100	,	,	PUNCT
ftr-369	507	101	…	…	PUNCT
ftr-369	507	102	seeking	seek	VERB
ftr-369	507	103	to	to	PART
ftr-369	507	104	gain	gain	VERB
ftr-369	507	105	leverage	leverage	NOUN
ftr-369	507	106	against	against	ADP
ftr-369	507	107	the	the	DET
ftr-369	507	108	taxpayer	taxpayer	NOUN
ftr-369	507	109	in	in	ADP
ftr-369	507	110	the	the	DET
ftr-369	507	111	hope	hope	NOUN
ftr-369	507	112	of	of	ADP
ftr-369	507	113	garnering	garner	VERB
ftr-369	507	114	a	a	DET
ftr-369	507	115	split	split	NOUN
ftr-369	507	116	-	-	PUNCT
ftr-369	507	117	the	the	DET
ftr-369	507	118	-	-	PUNCT
ftr-369	507	119	difference	difference	NOUN
ftr-369	507	120	settlement	settlement	NOUN
ftr-369	507	121	–	–	PUNCT
ftr-369	507	122	or	or	CCONJ
ftr-369	507	123	,	,	PUNCT
ftr-369	507	124	failing	fail	VERB
ftr-369	507	125	that	that	SCONJ
ftr-369	507	126	,	,	PUNCT
ftr-369	507	127	then	then	ADV
ftr-369	507	128	a	a	DET
ftr-369	507	129	compromise	compromise	NOUN
ftr-369	507	130	judgment	judgment	NOUN
ftr-369	507	131	–	–	PUNCT
ftr-369	507	132	somewhere	somewhere	ADV
ftr-369	507	133	between	between	ADP
ftr-369	507	134	the	the	DET
ftr-369	507	135	value	value	NOUN
ftr-369	507	136	returned	return	VERB
ftr-369	507	137	by	by	ADP
ftr-369	507	138	the	the	DET
ftr-369	507	139	taxpayer	taxpayer	NOUN
ftr-369	507	140	…	…	PUNCT
ftr-369	507	141	and	and	CCONJ
ftr-369	507	142	the	the	DET
ftr-369	507	143	unsupported	unsupported	ADJ
ftr-369	507	144	excess	excess	ADJ
ftr-369	507	145	value	value	NOUN
ftr-369	507	146	eventually	eventually	ADV
ftr-369	507	147	proposed	propose	VERB
ftr-369	507	148	by	by	ADP
ftr-369	507	149	the	the	DET
ftr-369	507	150	commissioner.90	commissioner.90	NOUN
ftr-369	507	151	the	the	DET
ftr-369	507	152	appellate	appellate	ADJ
ftr-369	507	153	court	court	NOUN
ftr-369	507	154	reversed	reverse	VERB
ftr-369	507	155	the	the	DET
ftr-369	507	156	tax	tax	NOUN
ftr-369	507	157	court	court	NOUN
ftr-369	507	158	’s	’s	PART
ftr-369	507	159	decision	decision	NOUN
ftr-369	507	160	instead	instead	ADV
ftr-369	507	161	of	of	ADP
ftr-369	507	162	remanding	remand	VERB
ftr-369	507	163	the	the	DET
ftr-369	507	164	case	case	NOUN
ftr-369	507	165	because	because	SCONJ
ftr-369	507	166	it	it	PRON
ftr-369	507	167	found	find	VERB
ftr-369	507	168	clearly	clearly	ADV
ftr-369	507	169	from	from	ADP
ftr-369	507	170	the	the	DET
ftr-369	507	171	record	record	NOUN
ftr-369	507	172	that	that	PRON
ftr-369	507	173	the	the	DET
ftr-369	507	174	irs	irs	PROPN
ftr-369	507	175	could	could	AUX
ftr-369	507	176	not	not	PART
ftr-369	507	177	meet	meet	VERB
ftr-369	507	178	its	its	PRON
ftr-369	507	179	burden	burden	NOUN
ftr-369	507	180	of	of	ADP
ftr-369	507	181	proof	proof	NOUN
ftr-369	507	182	in	in	ADP
ftr-369	507	183	this	this	DET
ftr-369	507	184	matter.91	matter.91	NOUN
ftr-369	507	185	v.	v.	ADP
ftr-369	507	186	the	the	DET
ftr-369	507	187	pension	pension	NOUN
ftr-369	507	188	protection	protection	NOUN
ftr-369	507	189	act	act	NOUN
ftr-369	507	190	of	of	ADP
ftr-369	507	191	2006	2006	NUM
ftr-369	507	192	targets	target	NOUN
ftr-369	507	193	donor	donor	NOUN
ftr-369	507	194	-	-	PUNCT
ftr-369	507	195	advised	advise	VERB
ftr-369	507	196	funds	fund	NOUN
ftr-369	507	197	and	and	CCONJ
ftr-369	507	198	supporting	support	VERB
ftr-369	507	199	organizations	organization	NOUN
ftr-369	507	200	on	on	ADP
ftr-369	507	201	august	august	PROPN
ftr-369	507	202	17	17	NUM
ftr-369	507	203	,	,	PUNCT
ftr-369	507	204	2006	2006	NUM
ftr-369	507	205	,	,	PUNCT
ftr-369	507	206	president	president	PROPN
ftr-369	507	207	bush	bush	PROPN
ftr-369	507	208	signed	sign	VERB
ftr-369	507	209	the	the	DET
ftr-369	507	210	ppa	ppa	PROPN
ftr-369	507	211	.	.	PUNCT
ftr-369	508	1	the	the	DET
ftr-369	508	2	ppa	ppa	PROPN
ftr-369	508	3	made	make	VERB
ftr-369	508	4	significant	significant	ADJ
ftr-369	508	5	changes	change	NOUN
ftr-369	508	6	to	to	ADP
ftr-369	508	7	the	the	DET
ftr-369	508	8	code	code	NOUN
ftr-369	508	9	,	,	PUNCT
ftr-369	508	10	impacting	impact	VERB
ftr-369	508	11	donor	donor	NOUN
ftr-369	508	12	-	-	PUNCT
ftr-369	508	13	advised	advise	VERB
ftr-369	508	14	funds	fund	NOUN
ftr-369	508	15	(	(	PUNCT
ftr-369	508	16	and	and	CCONJ
ftr-369	508	17	the	the	DET
ftr-369	508	18	sponsoring	sponsor	VERB
ftr-369	508	19	organizations	organization	NOUN
ftr-369	508	20	set	set	VERB
ftr-369	508	21	up	up	ADP
ftr-369	508	22	to	to	PART
ftr-369	508	23	hold	hold	VERB
ftr-369	508	24	the	the	DET
ftr-369	508	25	funds	fund	NOUN
ftr-369	508	26	)	)	PUNCT
ftr-369	508	27	and	and	CCONJ
ftr-369	508	28	supporting	support	VERB
ftr-369	508	29	organizations	organization	NOUN
ftr-369	508	30	.	.	PUNCT
ftr-369	509	1	while	while	SCONJ
ftr-369	509	2	the	the	DET
ftr-369	509	3	changes	change	NOUN
ftr-369	509	4	to	to	ADP
ftr-369	509	5	the	the	DET
ftr-369	509	6	intermediate	intermediate	ADJ
ftr-369	509	7	sanctions	sanction	NOUN
ftr-369	509	8	provisions	provision	NOUN
ftr-369	509	9	in	in	ADP
ftr-369	509	10	irc	irc	PROPN
ftr-369	509	11	section	section	NOUN
ftr-369	509	12	4958	4958	NUM
ftr-369	509	13	were	be	AUX
ftr-369	509	14	the	the	DET
ftr-369	509	15	most	most	ADV
ftr-369	509	16	oppressive	oppressive	ADJ
ftr-369	509	17	of	of	ADP
ftr-369	509	18	these	these	DET
ftr-369	509	19	changes	change	NOUN
ftr-369	509	20	,	,	PUNCT
ftr-369	509	21	the	the	DET
ftr-369	509	22	ppa	ppa	PROPN
ftr-369	509	23	also	also	ADV
ftr-369	509	24	added	add	VERB
ftr-369	509	25	irc	irc	PROPN
ftr-369	509	26	section	section	NOUN
ftr-369	509	27	4967	4967	NUM
ftr-369	509	28	,	,	PUNCT
ftr-369	509	29	which	which	PRON
ftr-369	509	30	imposes	impose	VERB
ftr-369	509	31	an	an	DET
ftr-369	509	32	excise	excise	NOUN
ftr-369	509	33	tax	tax	NOUN
ftr-369	509	34	on	on	ADP
ftr-369	509	35	donors	donor	NOUN
ftr-369	509	36	,	,	PUNCT
ftr-369	509	37	advisors	advisor	NOUN
ftr-369	509	38	,	,	PUNCT
ftr-369	509	39	or	or	CCONJ
ftr-369	509	40	related	related	ADJ
ftr-369	509	41	persons	person	NOUN
ftr-369	509	42	(	(	PUNCT
ftr-369	509	43	but	but	CCONJ
ftr-369	509	44	not	not	PART
ftr-369	509	45	investment	investment	NOUN
ftr-369	509	46	advisors	advisor	NOUN
ftr-369	509	47	)	)	PUNCT
ftr-369	509	48	who	who	PRON
ftr-369	509	49	advise	advise	VERB
ftr-369	509	50	a	a	DET
ftr-369	509	51	sponsoring	sponsor	VERB
ftr-369	509	52	organization	organization	NOUN
ftr-369	509	53	to	to	PART
ftr-369	509	54	make	make	VERB
ftr-369	509	55	a	a	DET
ftr-369	509	56	distribution	distribution	NOUN
ftr-369	509	57	from	from	ADP
ftr-369	509	58	a	a	DET
ftr-369	509	59	donor	donor	NOUN
ftr-369	509	60	-	-	PUNCT
ftr-369	509	61	advised	advise	VERB
ftr-369	509	62	fund	fund	NOUN
ftr-369	509	63	that	that	PRON
ftr-369	509	64	results	result	VERB
ftr-369	509	65	in	in	ADP
ftr-369	509	66	that	that	DET
ftr-369	509	67	person	person	NOUN
ftr-369	509	68	receiving	receive	VERB
ftr-369	509	69	,	,	PUNCT
ftr-369	509	70	directly	directly	ADV
ftr-369	509	71	or	or	CCONJ
ftr-369	509	72	indirectly	indirectly	ADV
ftr-369	509	73	,	,	PUNCT
ftr-369	509	74	more	more	ADJ
ftr-369	509	75	than	than	ADP
ftr-369	509	76	an	an	DET
ftr-369	509	77	incidental	incidental	ADJ
ftr-369	509	78	benefit	benefit	NOUN
ftr-369	509	79	.	.	PUNCT
ftr-369	510	1	in	in	ADP
ftr-369	510	2	addition	addition	NOUN
ftr-369	510	3	,	,	PUNCT
ftr-369	510	4	the	the	DET
ftr-369	510	5	ppa	ppa	PROPN
ftr-369	510	6	added	add	VERB
ftr-369	510	7	irc	irc	PROPN
ftr-369	510	8	section	section	NOUN
ftr-369	510	9	4966	4966	NUM
ftr-369	510	10	,	,	PUNCT
ftr-369	510	11	which	which	PRON
ftr-369	510	12	imposes	impose	VERB
ftr-369	510	13	a	a	DET
ftr-369	510	14	20	20	NUM
ftr-369	510	15	%	%	NOUN
ftr-369	510	16	tax	tax	NOUN
ftr-369	510	17	on	on	ADP
ftr-369	510	18	a	a	DET
ftr-369	510	19	sponsoring	sponsor	VERB
ftr-369	510	20	organization	organization	NOUN
ftr-369	510	21	for	for	ADP
ftr-369	510	22	taxable	taxable	ADJ
ftr-369	510	23	distributions	distribution	NOUN
ftr-369	510	24	and	and	CCONJ
ftr-369	510	25	a	a	DET
ftr-369	510	26	five	five	NUM
ftr-369	510	27	-	-	PUNCT
ftr-369	510	28	percent	percent	NOUN
ftr-369	510	29	tax	tax	NOUN
ftr-369	510	30	on	on	ADP
ftr-369	510	31	any	any	DET
ftr-369	510	32	fund	fund	NOUN
ftr-369	510	33	manager	manager	NOUN
ftr-369	510	34	who	who	PRON
ftr-369	510	35	knowingly	knowingly	ADV
ftr-369	510	36	makes	make	VERB
ftr-369	510	37	such	such	DET
ftr-369	510	38	a	a	DET
ftr-369	510	39	distribution	distribution	NOUN
ftr-369	510	40	(	(	PUNCT
ftr-369	510	41	with	with	ADP
ftr-369	510	42	a	a	DET
ftr-369	510	43	limit	limit	NOUN
ftr-369	510	44	of	of	ADP
ftr-369	510	45	a	a	DET
ftr-369	510	46	$	$	SYM
ftr-369	510	47	10,000	10,000	NUM
ftr-369	510	48	tax	tax	NOUN
ftr-369	510	49	imposed	impose	VERB
ftr-369	510	50	on	on	ADP
ftr-369	510	51	management	management	NOUN
ftr-369	510	52	)	)	PUNCT
ftr-369	510	53	.	.	PUNCT
ftr-369	511	1	89	89	NUM
ftr-369	511	2	.	.	PUNCT
ftr-369	512	1	i	i	PRON
ftr-369	512	2	d.	d.	PROPN
ftr-369	512	3	an	an	DET
ftr-369	512	4	irs	irs	PROPN
ftr-369	512	5	employee	employee	NOUN
ftr-369	512	6	stated	state	VERB
ftr-369	512	7	in	in	ADP
ftr-369	512	8	an	an	DET
ftr-369	512	9	affidavit	affidavit	NOUN
ftr-369	512	10	that	that	SCONJ
ftr-369	512	11	the	the	DET
ftr-369	512	12	irs	irs	PROPN
ftr-369	512	13	asked	ask	VERB
ftr-369	512	14	the	the	DET
ftr-369	512	15	taxpayers	taxpayer	NOUN
ftr-369	512	16	to	to	PART
ftr-369	512	17	extend	extend	VERB
ftr-369	512	18	the	the	DET
ftr-369	512	19	limitations	limitation	NOUN
ftr-369	512	20	period	period	NOUN
ftr-369	512	21	and	and	CCONJ
ftr-369	512	22	informed	inform	VERB
ftr-369	512	23	the	the	DET
ftr-369	512	24	taxpayers	taxpayer	NOUN
ftr-369	512	25	that	that	SCONJ
ftr-369	512	26	without	without	ADP
ftr-369	512	27	their	their	PRON
ftr-369	512	28	agreement	agreement	NOUN
ftr-369	512	29	to	to	PART
ftr-369	512	30	extend	extend	VERB
ftr-369	512	31	the	the	DET
ftr-369	512	32	limitations	limitation	NOUN
ftr-369	512	33	period	period	NOUN
ftr-369	512	34	,	,	PUNCT
ftr-369	512	35	the	the	DET
ftr-369	512	36	irs	irs	PROPN
ftr-369	512	37	would	would	AUX
ftr-369	512	38	proceed	proceed	VERB
ftr-369	512	39	based	base	VERB
ftr-369	512	40	on	on	ADP
ftr-369	512	41	the	the	DET
ftr-369	512	42	best	good	ADJ
ftr-369	512	43	information	information	NOUN
ftr-369	512	44	it	it	PRON
ftr-369	512	45	had	have	VERB
ftr-369	512	46	at	at	ADP
ftr-369	512	47	that	that	DET
ftr-369	512	48	point	point	NOUN
ftr-369	512	49	.	.	PUNCT
ftr-369	513	1	90	90	NUM
ftr-369	513	2	.	.	PUNCT
ftr-369	514	1	i	i	PRON
ftr-369	514	2	d.	d.	PROPN
ftr-369	514	3	at	at	ADP
ftr-369	514	4	457	457	NUM
ftr-369	514	5	(	(	PUNCT
ftr-369	514	6	citing	cite	VERB
ftr-369	514	7	dunn	dunn	PROPN
ftr-369	514	8	,	,	PUNCT
ftr-369	514	9	301	301	NUM
ftr-369	514	10	f.3d	f.3d	NUM
ftr-369	514	11	at	at	ADP
ftr-369	514	12	339	339	NUM
ftr-369	514	13	,	,	PUNCT
ftr-369	514	14	349	349	NUM
ftr-369	514	15	(	(	PUNCT
ftr-369	514	16	5th	5th	ADJ
ftr-369	514	17	cir	cir	NOUN
ftr-369	514	18	.	.	PUNCT
ftr-369	514	19	2002	2002	NUM
ftr-369	514	20	)	)	PUNCT
ftr-369	514	21	,	,	PUNCT
ftr-369	514	22	rev’g	rev’g	NUM
ftr-369	514	23	and	and	CCONJ
ftr-369	514	24	rem’g	rem’g	NUM
ftr-369	514	25	79	79	NUM
ftr-369	514	26	tcm	tcm	PROPN
ftr-369	514	27	1337	1337	NUM
ftr-369	514	28	,	,	PUNCT
ftr-369	514	29	cch	cch	PROPN
ftr-369	514	30	dec	dec	PROPN
ftr-369	514	31	.	.	PROPN
ftr-369	515	1	53,713	53,713	NUM
ftr-369	515	2	(	(	PUNCT
ftr-369	515	3	m	m	NOUN
ftr-369	515	4	)	)	PUNCT
ftr-369	515	5	)	)	PUNCT
ftr-369	515	6	.	.	PUNCT
ftr-369	516	1	91	91	NUM
ftr-369	516	2	.	.	PUNCT
ftr-369	517	1	i	i	PRON
ftr-369	517	2	d.	d.	PROPN
ftr-369	517	3	at	at	ADP
ftr-369	517	4	462	462	NUM
ftr-369	517	5	.	.	PROPN
ftr-369	518	1	244	244	NUM
ftr-369	518	2	florida	florida	PROPN
ftr-369	518	3	tax	tax	NOUN
ftr-369	518	4	review	review	NOUN
ftr-369	519	1	[	[	X
ftr-369	519	2	vol	vol	NOUN
ftr-369	519	3	.	.	PUNCT
ftr-369	519	4	9:4	9:4	NUM
ftr-369	519	5	the	the	DET
ftr-369	519	6	irs	irs	PROPN
ftr-369	519	7	may	may	AUX
ftr-369	519	8	not	not	PART
ftr-369	519	9	impose	impose	VERB
ftr-369	519	10	penalties	penalty	NOUN
ftr-369	519	11	under	under	ADP
ftr-369	519	12	both	both	DET
ftr-369	519	13	irc	irc	PROPN
ftr-369	519	14	sections	section	NOUN
ftr-369	519	15	4958	4958	NUM
ftr-369	519	16	and	and	CCONJ
ftr-369	519	17	4967	4967	NUM
ftr-369	519	18	.	.	PUNCT
ftr-369	520	1	no	no	DET
ftr-369	520	2	additional	additional	ADJ
ftr-369	520	3	taxes	taxis	NOUN
ftr-369	520	4	will	will	AUX
ftr-369	520	5	be	be	AUX
ftr-369	520	6	imposed	impose	VERB
ftr-369	520	7	on	on	ADP
ftr-369	520	8	any	any	DET
ftr-369	520	9	distribution	distribution	NOUN
ftr-369	520	10	if	if	SCONJ
ftr-369	520	11	a	a	DET
ftr-369	520	12	tax	tax	NOUN
ftr-369	520	13	has	have	AUX
ftr-369	520	14	already	already	ADV
ftr-369	520	15	been	be	AUX
ftr-369	520	16	imposed	impose	VERB
ftr-369	520	17	with	with	ADP
ftr-369	520	18	respect	respect	NOUN
ftr-369	520	19	to	to	ADP
ftr-369	520	20	the	the	DET
ftr-369	520	21	distribution	distribution	NOUN
ftr-369	520	22	under	under	ADP
ftr-369	520	23	the	the	DET
ftr-369	520	24	excess	excess	ADJ
ftr-369	520	25	benefit	benefit	NOUN
ftr-369	520	26	rules	rule	NOUN
ftr-369	520	27	of	of	ADP
ftr-369	520	28	irc	irc	PROPN
ftr-369	520	29	section	section	NOUN
ftr-369	520	30	4958	4958	NUM
ftr-369	520	31	.	.	PUNCT
ftr-369	521	1	a.	a.	PROPN
ftr-369	521	2	ppa	ppa	PROPN
ftr-369	521	3	’s	’s	PART
ftr-369	521	4	amendments	amendment	NOUN
ftr-369	521	5	to	to	ADP
ftr-369	521	6	the	the	DET
ftr-369	521	7	intermediate	intermediate	ADJ
ftr-369	521	8	sanctions	sanction	NOUN
ftr-369	521	9	provisions	provision	NOUN
ftr-369	521	10	the	the	DET
ftr-369	521	11	ppa	ppa	PROPN
ftr-369	521	12	made	make	VERB
ftr-369	521	13	three	three	NUM
ftr-369	521	14	significant	significant	ADJ
ftr-369	521	15	changes	change	NOUN
ftr-369	521	16	to	to	PART
ftr-369	521	17	irc	irc	VERB
ftr-369	521	18	section	section	NOUN
ftr-369	521	19	4958	4958	NUM
ftr-369	521	20	(	(	PUNCT
ftr-369	521	21	intermediate	intermediate	ADJ
ftr-369	521	22	sanctions	sanction	NOUN
ftr-369	521	23	):	):	PUNCT
ftr-369	521	24	(	(	PUNCT
ftr-369	521	25	1	1	X
ftr-369	521	26	)	)	PUNCT
ftr-369	521	27	for	for	ADP
ftr-369	521	28	transactions	transaction	NOUN
ftr-369	521	29	after	after	ADP
ftr-369	521	30	july	july	PROPN
ftr-369	521	31	25	25	NUM
ftr-369	521	32	,	,	PUNCT
ftr-369	521	33	2006	2006	NUM
ftr-369	521	34	,	,	PUNCT
ftr-369	521	35	the	the	DET
ftr-369	521	36	definition	definition	NOUN
ftr-369	521	37	of	of	ADP
ftr-369	521	38	“	"	PUNCT
ftr-369	521	39	excess	excess	ADJ
ftr-369	521	40	benefit	benefit	NOUN
ftr-369	521	41	”	"	PUNCT
ftr-369	521	42	and	and	CCONJ
ftr-369	521	43	“	"	PUNCT
ftr-369	521	44	excess	excess	ADJ
ftr-369	521	45	benefit	benefit	NOUN
ftr-369	521	46	transaction	transaction	NOUN
ftr-369	521	47	”	"	PUNCT
ftr-369	521	48	was	be	AUX
ftr-369	521	49	broadened	broaden	VERB
ftr-369	521	50	as	as	SCONJ
ftr-369	521	51	those	those	DET
ftr-369	521	52	terms	term	NOUN
ftr-369	521	53	relate	relate	VERB
ftr-369	521	54	to	to	AUX
ftr-369	521	55	irc	irc	PROPN
ftr-369	521	56	section	section	NOUN
ftr-369	521	57	509(a)(3	509(a)(3	NOUN
ftr-369	521	58	)	)	PUNCT
ftr-369	521	59	supporting	support	VERB
ftr-369	521	60	organizations	organization	NOUN
ftr-369	521	61	.	.	PUNCT
ftr-369	522	1	for	for	ADP
ftr-369	522	2	transactions	transaction	NOUN
ftr-369	522	3	after	after	ADP
ftr-369	522	4	august	august	PROPN
ftr-369	522	5	17	17	NUM
ftr-369	522	6	,	,	PUNCT
ftr-369	522	7	2006	2006	NUM
ftr-369	522	8	,	,	PUNCT
ftr-369	522	9	the	the	DET
ftr-369	522	10	definition	definition	NOUN
ftr-369	522	11	of	of	ADP
ftr-369	522	12	a	a	DET
ftr-369	522	13	“	"	PUNCT
ftr-369	522	14	disqualified	disqualified	ADJ
ftr-369	522	15	person	person	NOUN
ftr-369	522	16	”	"	PUNCT
ftr-369	522	17	was	be	AUX
ftr-369	522	18	expanded.92	expanded.92	NOUN
ftr-369	522	19	(	(	PUNCT
ftr-369	522	20	2	2	NUM
ftr-369	522	21	)	)	PUNCT
ftr-369	522	22	for	for	ADP
ftr-369	522	23	transactions	transaction	NOUN
ftr-369	522	24	after	after	ADP
ftr-369	522	25	august	august	PROPN
ftr-369	522	26	17	17	NUM
ftr-369	522	27	,	,	PUNCT
ftr-369	522	28	2006	2006	NUM
ftr-369	522	29	,	,	PUNCT
ftr-369	522	30	the	the	DET
ftr-369	522	31	definition	definition	NOUN
ftr-369	522	32	of	of	ADP
ftr-369	522	33	“	"	PUNCT
ftr-369	522	34	disqualified	disqualified	ADJ
ftr-369	522	35	person	person	NOUN
ftr-369	522	36	”	"	PUNCT
ftr-369	522	37	for	for	ADP
ftr-369	522	38	the	the	DET
ftr-369	522	39	purpose	purpose	NOUN
ftr-369	522	40	of	of	ADP
ftr-369	522	41	excess	excess	ADJ
ftr-369	522	42	benefit	benefit	NOUN
ftr-369	522	43	transaction	transaction	NOUN
ftr-369	522	44	taxes	taxis	NOUN
ftr-369	522	45	was	be	AUX
ftr-369	522	46	extended	extend	VERB
ftr-369	522	47	to	to	PART
ftr-369	522	48	include	include	VERB
ftr-369	522	49	donors	donor	NOUN
ftr-369	522	50	,	,	PUNCT
ftr-369	522	51	donor	donor	NOUN
ftr-369	522	52	advisors	advisor	NOUN
ftr-369	522	53	,	,	PUNCT
ftr-369	522	54	and	and	CCONJ
ftr-369	522	55	92	92	NUM
ftr-369	522	56	.	.	PUNCT
ftr-369	523	1	a	a	DET
ftr-369	523	2	“	"	PUNCT
ftr-369	523	3	disqualified	disqualified	ADJ
ftr-369	523	4	person	person	NOUN
ftr-369	523	5	”	"	PUNCT
ftr-369	523	6	(	(	PUNCT
ftr-369	523	7	in	in	ADP
ftr-369	523	8	regards	regard	NOUN
ftr-369	523	9	to	to	ADP
ftr-369	523	10	a	a	DET
ftr-369	523	11	supporting	support	VERB
ftr-369	523	12	organization	organization	NOUN
ftr-369	523	13	)	)	PUNCT
ftr-369	523	14	is	be	AUX
ftr-369	523	15	any	any	DET
ftr-369	523	16	person	person	NOUN
ftr-369	523	17	who	who	PRON
ftr-369	523	18	(	(	PUNCT
ftr-369	523	19	1	1	X
ftr-369	523	20	)	)	PUNCT
ftr-369	523	21	was	be	AUX
ftr-369	523	22	in	in	ADP
ftr-369	523	23	a	a	DET
ftr-369	523	24	position	position	NOUN
ftr-369	523	25	to	to	PART
ftr-369	523	26	exercise	exercise	VERB
ftr-369	523	27	substantial	substantial	ADJ
ftr-369	523	28	influence	influence	NOUN
ftr-369	523	29	over	over	ADP
ftr-369	523	30	the	the	DET
ftr-369	523	31	affairs	affair	NOUN
ftr-369	523	32	of	of	ADP
ftr-369	523	33	the	the	DET
ftr-369	523	34	organization	organization	NOUN
ftr-369	523	35	at	at	ADP
ftr-369	523	36	any	any	DET
ftr-369	523	37	time	time	NOUN
ftr-369	523	38	during	during	ADP
ftr-369	523	39	the	the	DET
ftr-369	523	40	five	five	NUM
ftr-369	523	41	-	-	PUNCT
ftr-369	523	42	year	year	NOUN
ftr-369	523	43	period	period	NOUN
ftr-369	523	44	preceding	precede	VERB
ftr-369	523	45	the	the	DET
ftr-369	523	46	transaction	transaction	NOUN
ftr-369	523	47	in	in	ADP
ftr-369	523	48	question	question	NOUN
ftr-369	523	49	,	,	PUNCT
ftr-369	523	50	(	(	PUNCT
ftr-369	523	51	2	2	X
ftr-369	523	52	)	)	PUNCT
ftr-369	523	53	was	be	AUX
ftr-369	523	54	a	a	DET
ftr-369	523	55	member	member	NOUN
ftr-369	523	56	of	of	ADP
ftr-369	523	57	the	the	DET
ftr-369	523	58	family	family	NOUN
ftr-369	523	59	of	of	ADP
ftr-369	523	60	such	such	DET
ftr-369	523	61	an	an	DET
ftr-369	523	62	individual	individual	NOUN
ftr-369	523	63	,	,	PUNCT
ftr-369	523	64	or	or	CCONJ
ftr-369	523	65	(	(	PUNCT
ftr-369	523	66	3	3	X
ftr-369	523	67	)	)	PUNCT
ftr-369	523	68	was	be	AUX
ftr-369	523	69	a	a	DET
ftr-369	523	70	35	35	NUM
ftr-369	523	71	%	%	NOUN
ftr-369	523	72	controlled	control	VERB
ftr-369	523	73	entity	entity	NOUN
ftr-369	523	74	.	.	PUNCT
ftr-369	524	1	irc	irc	PROPN
ftr-369	524	2	§	§	PROPN
ftr-369	524	3	4958(f)(i)(i	4958(f)(i)(i	PROPN
ftr-369	524	4	)	)	PUNCT
ftr-369	524	5	.	.	PUNCT
ftr-369	525	1	an	an	DET
ftr-369	525	2	“	"	PUNCT
ftr-369	525	3	excess	excess	ADJ
ftr-369	525	4	benefit	benefit	NOUN
ftr-369	525	5	transaction	transaction	NOUN
ftr-369	525	6	(	(	PUNCT
ftr-369	525	7	in	in	ADP
ftr-369	525	8	regards	regard	NOUN
ftr-369	525	9	to	to	ADP
ftr-369	525	10	supporting	support	VERB
ftr-369	525	11	organizations	organization	NOUN
ftr-369	525	12	)	)	PUNCT
ftr-369	525	13	includes	include	VERB
ftr-369	525	14	any	any	DET
ftr-369	525	15	grant	grant	NOUN
ftr-369	525	16	,	,	PUNCT
ftr-369	525	17	loan	loan	NOUN
ftr-369	525	18	,	,	PUNCT
ftr-369	525	19	compensation	compensation	NOUN
ftr-369	525	20	or	or	CCONJ
ftr-369	525	21	similar	similar	ADJ
ftr-369	525	22	payment	payment	NOUN
ftr-369	525	23	made	make	VERB
ftr-369	525	24	by	by	ADP
ftr-369	525	25	a	a	DET
ftr-369	525	26	supporting	support	VERB
ftr-369	525	27	organization	organization	NOUN
ftr-369	525	28	to	to	ADP
ftr-369	525	29	a	a	DET
ftr-369	525	30	substantial	substantial	ADJ
ftr-369	525	31	contributor	contributor	NOUN
ftr-369	525	32	,	,	PUNCT
ftr-369	525	33	family	family	NOUN
ftr-369	525	34	member	member	NOUN
ftr-369	525	35	of	of	ADP
ftr-369	525	36	a	a	DET
ftr-369	525	37	substantial	substantial	ADJ
ftr-369	525	38	contributor	contributor	NOUN
ftr-369	525	39	or	or	CCONJ
ftr-369	525	40	a	a	DET
ftr-369	525	41	35	35	NUM
ftr-369	525	42	%	%	NOUN
ftr-369	525	43	controlled	control	VERB
ftr-369	525	44	entity	entity	NOUN
ftr-369	525	45	.	.	PUNCT
ftr-369	525	46	”	"	PUNCT
ftr-369	526	1	irc	irc	PROPN
ftr-369	526	2	§	§	PROPN
ftr-369	526	3	4958(c)(3)(a	4958(c)(3)(a	NUM
ftr-369	526	4	)	)	PUNCT
ftr-369	526	5	.	.	PUNCT
ftr-369	527	1	any	any	DET
ftr-369	527	2	loan	loan	NOUN
ftr-369	527	3	that	that	PRON
ftr-369	527	4	a	a	DET
ftr-369	527	5	supporting	support	VERB
ftr-369	527	6	organization	organization	NOUN
ftr-369	527	7	makes	make	VERB
ftr-369	527	8	to	to	ADP
ftr-369	527	9	a	a	DET
ftr-369	527	10	disqualified	disqualified	ADJ
ftr-369	527	11	person	person	NOUN
ftr-369	527	12	(	(	PUNCT
ftr-369	527	13	excluding	exclude	VERB
ftr-369	527	14	organizations	organization	NOUN
ftr-369	527	15	described	describe	VERB
ftr-369	527	16	in	in	ADP
ftr-369	527	17	irc	irc	PROPN
ftr-369	527	18	§	§	PROPN
ftr-369	527	19	509(a)(1	509(a)(1	NUM
ftr-369	527	20	)	)	PUNCT
ftr-369	527	21	,	,	PUNCT
ftr-369	527	22	(	(	PUNCT
ftr-369	527	23	2	2	NUM
ftr-369	527	24	)	)	PUNCT
ftr-369	527	25	,	,	PUNCT
ftr-369	527	26	and	and	CCONJ
ftr-369	527	27	(	(	PUNCT
ftr-369	527	28	4	4	NUM
ftr-369	527	29	)	)	PUNCT
ftr-369	527	30	)	)	PUNCT
ftr-369	527	31	also	also	ADV
ftr-369	527	32	is	be	AUX
ftr-369	527	33	an	an	DET
ftr-369	527	34	excess	excess	ADJ
ftr-369	527	35	benefit	benefit	NOUN
ftr-369	527	36	transaction	transaction	NOUN
ftr-369	527	37	.	.	PUNCT
ftr-369	528	1	i	i	PRON
ftr-369	528	2	d.	d.	VERB
ftr-369	528	3	an	an	DET
ftr-369	528	4	“	"	PUNCT
ftr-369	528	5	excess	excess	ADJ
ftr-369	528	6	benefit	benefit	NOUN
ftr-369	528	7	”	"	PUNCT
ftr-369	528	8	is	be	AUX
ftr-369	528	9	the	the	DET
ftr-369	528	10	amount	amount	NOUN
ftr-369	528	11	of	of	ADP
ftr-369	528	12	the	the	DET
ftr-369	528	13	grants	grant	NOUN
ftr-369	528	14	,	,	PUNCT
ftr-369	528	15	loans	loan	NOUN
ftr-369	528	16	or	or	CCONJ
ftr-369	528	17	similar	similar	ADJ
ftr-369	528	18	payments	payment	NOUN
ftr-369	528	19	.	.	PUNCT
ftr-369	529	1	irc	irc	PROPN
ftr-369	529	2	§	§	PROPN
ftr-369	529	3	4958	4958	NUM
ftr-369	529	4	(	(	PUNCT
ftr-369	529	5	c)(3)(a	c)(3)(a	NOUN
ftr-369	529	6	)	)	PUNCT
ftr-369	529	7	.	.	PUNCT
ftr-369	530	1	a	a	DET
ftr-369	530	2	“	"	PUNCT
ftr-369	530	3	substantial	substantial	ADJ
ftr-369	530	4	contributor	contributor	NOUN
ftr-369	530	5	”	"	PUNCT
ftr-369	530	6	is	be	AUX
ftr-369	530	7	a	a	DET
ftr-369	530	8	person	person	NOUN
ftr-369	530	9	who	who	PRON
ftr-369	530	10	contributed	contribute	VERB
ftr-369	530	11	or	or	CCONJ
ftr-369	530	12	bequeathed	bequeath	VERB
ftr-369	530	13	in	in	ADP
ftr-369	530	14	excess	excess	NOUN
ftr-369	530	15	of	of	ADP
ftr-369	530	16	$	$	SYM
ftr-369	530	17	5,000	5,000	NUM
ftr-369	530	18	to	to	ADP
ftr-369	530	19	the	the	DET
ftr-369	530	20	supporting	support	VERB
ftr-369	530	21	organization	organization	NOUN
ftr-369	530	22	if	if	SCONJ
ftr-369	530	23	the	the	DET
ftr-369	530	24	aggregate	aggregate	ADJ
ftr-369	530	25	contributions	contribution	NOUN
ftr-369	530	26	constitute	constitute	VERB
ftr-369	530	27	in	in	ADP
ftr-369	530	28	excess	excess	NOUN
ftr-369	530	29	of	of	ADP
ftr-369	530	30	two	two	NUM
ftr-369	530	31	percent	percent	NOUN
ftr-369	530	32	of	of	ADP
ftr-369	530	33	the	the	DET
ftr-369	530	34	total	total	ADJ
ftr-369	530	35	contributions	contribution	NOUN
ftr-369	530	36	and	and	CCONJ
ftr-369	530	37	bequests	bequest	NOUN
ftr-369	530	38	received	receive	VERB
ftr-369	530	39	by	by	ADP
ftr-369	530	40	the	the	DET
ftr-369	530	41	supporting	support	VERB
ftr-369	530	42	organization	organization	NOUN
ftr-369	530	43	in	in	ADP
ftr-369	530	44	the	the	DET
ftr-369	530	45	tax	tax	NOUN
ftr-369	530	46	year	year	NOUN
ftr-369	530	47	in	in	ADP
ftr-369	530	48	which	which	PRON
ftr-369	530	49	the	the	DET
ftr-369	530	50	funds	fund	NOUN
ftr-369	530	51	were	be	AUX
ftr-369	530	52	received	receive	VERB
ftr-369	530	53	.	.	PUNCT
ftr-369	531	1	if	if	SCONJ
ftr-369	531	2	the	the	DET
ftr-369	531	3	contributions	contribution	NOUN
ftr-369	531	4	are	be	AUX
ftr-369	531	5	from	from	ADP
ftr-369	531	6	a	a	DET
ftr-369	531	7	trust	trust	NOUN
ftr-369	531	8	,	,	PUNCT
ftr-369	531	9	the	the	DET
ftr-369	531	10	contributions	contribution	NOUN
ftr-369	531	11	from	from	ADP
ftr-369	531	12	the	the	DET
ftr-369	531	13	trust	trust	NOUN
ftr-369	531	14	and	and	CCONJ
ftr-369	531	15	the	the	DET
ftr-369	531	16	creator	creator	NOUN
ftr-369	531	17	of	of	ADP
ftr-369	531	18	the	the	DET
ftr-369	531	19	trust	trust	NOUN
ftr-369	531	20	are	be	AUX
ftr-369	531	21	aggregated	aggregate	VERB
ftr-369	531	22	.	.	PUNCT
ftr-369	532	1	organizations	organization	NOUN
ftr-369	532	2	described	describe	VERB
ftr-369	532	3	in	in	ADP
ftr-369	532	4	irc	irc	PROPN
ftr-369	532	5	§	§	PROPN
ftr-369	532	6	509(a)(1	509(a)(1	NUM
ftr-369	532	7	)	)	PUNCT
ftr-369	532	8	,	,	PUNCT
ftr-369	532	9	(	(	PUNCT
ftr-369	532	10	2	2	NUM
ftr-369	532	11	)	)	PUNCT
ftr-369	532	12	,	,	PUNCT
ftr-369	532	13	and	and	CCONJ
ftr-369	532	14	(	(	PUNCT
ftr-369	532	15	4	4	X
ftr-369	532	16	)	)	PUNCT
ftr-369	532	17	are	be	AUX
ftr-369	532	18	not	not	PART
ftr-369	532	19	considered	consider	VERB
ftr-369	532	20	substantial	substantial	ADJ
ftr-369	532	21	contributors	contributor	NOUN
ftr-369	532	22	under	under	ADP
ftr-369	532	23	this	this	DET
ftr-369	532	24	provision	provision	NOUN
ftr-369	532	25	.	.	PUNCT
ftr-369	533	1	irc	irc	PROPN
ftr-369	533	2	§	§	PROPN
ftr-369	533	3	4958(c)(3)(c	4958(c)(3)(c	NUM
ftr-369	533	4	)	)	PUNCT
ftr-369	533	5	.	.	PUNCT
ftr-369	534	1	a	a	DET
ftr-369	534	2	35	35	NUM
ftr-369	534	3	%	%	NOUN
ftr-369	534	4	entity	entity	NOUN
ftr-369	534	5	is	be	AUX
ftr-369	534	6	(	(	PUNCT
ftr-369	534	7	1	1	X
ftr-369	534	8	)	)	PUNCT
ftr-369	534	9	a	a	DET
ftr-369	534	10	corporation	corporation	NOUN
ftr-369	534	11	in	in	ADP
ftr-369	534	12	which	which	PRON
ftr-369	534	13	a	a	DET
ftr-369	534	14	substantial	substantial	ADJ
ftr-369	534	15	contributor	contributor	NOUN
ftr-369	534	16	to	to	ADP
ftr-369	534	17	a	a	DET
ftr-369	534	18	supporting	support	VERB
ftr-369	534	19	organization	organization	NOUN
ftr-369	534	20	or	or	CCONJ
ftr-369	534	21	a	a	DET
ftr-369	534	22	family	family	NOUN
ftr-369	534	23	member	member	NOUN
ftr-369	534	24	(	(	PUNCT
ftr-369	534	25	as	as	SCONJ
ftr-369	534	26	defined	define	VERB
ftr-369	534	27	in	in	ADP
ftr-369	534	28	irc	irc	PROPN
ftr-369	534	29	§	§	PROPN
ftr-369	534	30	4958(f)(4	4958(f)(4	NUM
ftr-369	534	31	)	)	PUNCT
ftr-369	534	32	)	)	PUNCT
ftr-369	534	33	if	if	SCONJ
ftr-369	534	34	such	such	DET
ftr-369	534	35	an	an	DET
ftr-369	534	36	individual	individual	NOUN
ftr-369	534	37	owns	own	VERB
ftr-369	534	38	more	more	ADJ
ftr-369	534	39	than	than	ADP
ftr-369	534	40	35	35	NUM
ftr-369	534	41	%	%	NOUN
ftr-369	534	42	of	of	ADP
ftr-369	534	43	the	the	DET
ftr-369	534	44	total	total	ADJ
ftr-369	534	45	combined	combined	ADJ
ftr-369	534	46	voting	voting	NOUN
ftr-369	534	47	power	power	NOUN
ftr-369	534	48	;	;	PUNCT
ftr-369	534	49	(	(	PUNCT
ftr-369	534	50	2	2	X
ftr-369	534	51	)	)	PUNCT
ftr-369	534	52	a	a	DET
ftr-369	534	53	partnership	partnership	NOUN
ftr-369	534	54	in	in	ADP
ftr-369	534	55	which	which	PRON
ftr-369	534	56	such	such	DET
ftr-369	534	57	a	a	DET
ftr-369	534	58	person	person	NOUN
ftr-369	534	59	owns	own	VERB
ftr-369	534	60	more	more	ADJ
ftr-369	534	61	than	than	ADP
ftr-369	534	62	35	35	NUM
ftr-369	534	63	%	%	NOUN
ftr-369	534	64	of	of	ADP
ftr-369	534	65	the	the	DET
ftr-369	534	66	profits	profit	NOUN
ftr-369	534	67	and	and	CCONJ
ftr-369	534	68	interests	interest	NOUN
ftr-369	534	69	;	;	PUNCT
ftr-369	534	70	or	or	CCONJ
ftr-369	534	71	(	(	PUNCT
ftr-369	534	72	3	3	X
ftr-369	534	73	)	)	PUNCT
ftr-369	534	74	a	a	DET
ftr-369	534	75	trust	trust	NOUN
ftr-369	534	76	or	or	CCONJ
ftr-369	534	77	estate	estate	NOUN
ftr-369	534	78	in	in	ADP
ftr-369	534	79	which	which	PRON
ftr-369	534	80	such	such	ADJ
ftr-369	534	81	persons	person	NOUN
ftr-369	534	82	own	own	VERB
ftr-369	534	83	more	more	ADJ
ftr-369	534	84	than	than	ADP
ftr-369	534	85	35	35	NUM
ftr-369	534	86	%	%	NOUN
ftr-369	534	87	of	of	ADP
ftr-369	534	88	the	the	DET
ftr-369	534	89	beneficial	beneficial	ADJ
ftr-369	534	90	interest	interest	NOUN
ftr-369	534	91	.	.	PUNCT
ftr-369	535	1	irc	irc	PROPN
ftr-369	535	2	§	§	PROPN
ftr-369	535	3	4958(c)(3)(b	4958(c)(3)(b	NUM
ftr-369	535	4	)	)	PUNCT
ftr-369	535	5	.	.	PUNCT
ftr-369	536	1	2009	2009	NUM
ftr-369	536	2	]	]	PUNCT
ftr-369	536	3	the	the	DET
ftr-369	536	4	pension	pension	NOUN
ftr-369	536	5	protection	protection	PROPN
ftr-369	536	6	act	act	NOUN
ftr-369	536	7	of	of	ADP
ftr-369	536	8	2006	2006	NUM
ftr-369	536	9	245	245	NUM
ftr-369	536	10	investment	investment	NOUN
ftr-369	536	11	advisors	advisor	NOUN
ftr-369	536	12	to	to	ADP
ftr-369	536	13	donor	donor	NOUN
ftr-369	536	14	-	-	PUNCT
ftr-369	536	15	advised	advise	VERB
ftr-369	536	16	funds	fund	NOUN
ftr-369	536	17	(	(	PUNCT
ftr-369	536	18	and	and	CCONJ
ftr-369	536	19	family	family	NOUN
ftr-369	536	20	members	member	NOUN
ftr-369	536	21	)	)	PUNCT
ftr-369	536	22	.	.	PUNCT
ftr-369	537	1	these	these	DET
ftr-369	537	2	persons	person	NOUN
ftr-369	537	3	are	be	AUX
ftr-369	537	4	automatically	automatically	ADV
ftr-369	537	5	treated	treat	VERB
ftr-369	537	6	as	as	ADP
ftr-369	537	7	disqualified	disqualify	VERB
ftr-369	537	8	persons	person	NOUN
ftr-369	537	9	with	with	ADP
ftr-369	537	10	respect	respect	NOUN
ftr-369	537	11	to	to	ADP
ftr-369	537	12	the	the	DET
ftr-369	537	13	excess	excess	ADJ
ftr-369	537	14	benefit	benefit	NOUN
ftr-369	537	15	transaction	transaction	NOUN
ftr-369	537	16	rules	rule	NOUN
ftr-369	537	17	of	of	ADP
ftr-369	537	18	irc	irc	PROPN
ftr-369	537	19	section	section	NOUN
ftr-369	537	20	4958.93	4958.93	NUM
ftr-369	537	21	(	(	PUNCT
ftr-369	537	22	3	3	NUM
ftr-369	537	23	)	)	PUNCT
ftr-369	537	24	for	for	ADP
ftr-369	537	25	transactions	transaction	NOUN
ftr-369	537	26	after	after	ADP
ftr-369	537	27	august	august	PROPN
ftr-369	537	28	17	17	NUM
ftr-369	537	29	,	,	PUNCT
ftr-369	537	30	2006	2006	NUM
ftr-369	537	31	,	,	PUNCT
ftr-369	537	32	the	the	DET
ftr-369	537	33	dollar	dollar	NOUN
ftr-369	537	34	limitation	limitation	NOUN
ftr-369	537	35	on	on	ADP
ftr-369	537	36	the	the	DET
ftr-369	537	37	penalty	penalty	NOUN
ftr-369	537	38	of	of	ADP
ftr-369	537	39	managers	manager	NOUN
ftr-369	537	40	of	of	ADP
ftr-369	537	41	public	public	ADJ
ftr-369	537	42	charities	charity	NOUN
ftr-369	537	43	and	and	CCONJ
ftr-369	537	44	social	social	ADJ
ftr-369	537	45	welfare	welfare	NOUN
ftr-369	537	46	organizations	organization	NOUN
ftr-369	537	47	who	who	PRON
ftr-369	537	48	participate	participate	VERB
ftr-369	537	49	in	in	ADP
ftr-369	537	50	excess	excess	ADJ
ftr-369	537	51	benefit	benefit	NOUN
ftr-369	537	52	transactions	transaction	NOUN
ftr-369	537	53	was	be	AUX
ftr-369	537	54	doubled	double	VERB
ftr-369	537	55	from	from	ADP
ftr-369	537	56	$	$	SYM
ftr-369	537	57	10,000	10,000	NUM
ftr-369	537	58	to	to	PART
ftr-369	537	59	$	$	SYM
ftr-369	537	60	20,000.94	20,000.94	NUM
ftr-369	537	61	.	.	PUNCT
ftr-369	538	1	although	although	SCONJ
ftr-369	538	2	the	the	DET
ftr-369	538	3	term	term	NOUN
ftr-369	538	4	“	"	PUNCT
ftr-369	538	5	donor	donor	NOUN
ftr-369	538	6	-	-	PUNCT
ftr-369	538	7	advised	advise	VERB
ftr-369	538	8	fund	fund	NOUN
ftr-369	538	9	”	"	PUNCT
ftr-369	538	10	has	have	AUX
ftr-369	538	11	been	be	AUX
ftr-369	538	12	commonly	commonly	ADV
ftr-369	538	13	used	use	VERB
ftr-369	538	14	for	for	ADP
ftr-369	538	15	years	year	NOUN
ftr-369	538	16	,	,	PUNCT
ftr-369	538	17	it	it	PRON
ftr-369	538	18	was	be	AUX
ftr-369	538	19	not	not	PART
ftr-369	538	20	until	until	ADP
ftr-369	538	21	the	the	DET
ftr-369	538	22	ppa	ppa	PROPN
ftr-369	538	23	that	that	SCONJ
ftr-369	538	24	it	it	PRON
ftr-369	538	25	was	be	AUX
ftr-369	538	26	finally	finally	ADV
ftr-369	538	27	defined	define	VERB
ftr-369	538	28	.	.	PUNCT
ftr-369	539	1	a	a	DET
ftr-369	539	2	“	"	PUNCT
ftr-369	539	3	donor	donor	NOUN
ftr-369	539	4	-	-	PUNCT
ftr-369	539	5	advised	advise	VERB
ftr-369	539	6	fund	fund	NOUN
ftr-369	539	7	”	"	PUNCT
ftr-369	539	8	is	be	AUX
ftr-369	539	9	a	a	DET
ftr-369	539	10	fund	fund	NOUN
ftr-369	539	11	or	or	CCONJ
ftr-369	539	12	account	account	NOUN
ftr-369	539	13	:	:	PUNCT
ftr-369	539	14	(	(	PUNCT
ftr-369	539	15	1	1	X
ftr-369	539	16	)	)	PUNCT
ftr-369	539	17	that	that	PRON
ftr-369	539	18	is	be	AUX
ftr-369	539	19	separately	separately	ADV
ftr-369	539	20	identified	identify	VERB
ftr-369	539	21	by	by	ADP
ftr-369	539	22	reference	reference	NOUN
ftr-369	539	23	to	to	ADP
ftr-369	539	24	contributions	contribution	NOUN
ftr-369	539	25	of	of	ADP
ftr-369	539	26	a	a	DET
ftr-369	539	27	donor	donor	NOUN
ftr-369	539	28	or	or	CCONJ
ftr-369	539	29	donors	donor	NOUN
ftr-369	539	30	;	;	PUNCT
ftr-369	539	31	(	(	PUNCT
ftr-369	539	32	2	2	X
ftr-369	539	33	)	)	PUNCT
ftr-369	539	34	that	that	PRON
ftr-369	539	35	is	be	AUX
ftr-369	539	36	owned	own	VERB
ftr-369	539	37	and	and	CCONJ
ftr-369	539	38	controlled	control	VERB
ftr-369	539	39	by	by	ADP
ftr-369	539	40	a	a	DET
ftr-369	539	41	sponsoring	sponsor	VERB
ftr-369	539	42	organization	organization	NOUN
ftr-369	539	43	;	;	PUNCT
ftr-369	539	44	and	and	CCONJ
ftr-369	539	45	(	(	PUNCT
ftr-369	539	46	3	3	X
ftr-369	539	47	)	)	PUNCT
ftr-369	539	48	with	with	ADP
ftr-369	539	49	respect	respect	NOUN
ftr-369	539	50	to	to	ADP
ftr-369	539	51	which	which	PRON
ftr-369	539	52	a	a	DET
ftr-369	539	53	donor	donor	NOUN
ftr-369	539	54	(	(	PUNCT
ftr-369	539	55	or	or	CCONJ
ftr-369	539	56	any	any	DET
ftr-369	539	57	person	person	NOUN
ftr-369	539	58	appointed	appoint	VERB
ftr-369	539	59	or	or	CCONJ
ftr-369	539	60	designated	designate	VERB
ftr-369	539	61	by	by	ADP
ftr-369	539	62	the	the	DET
ftr-369	539	63	donor	donor	NOUN
ftr-369	539	64	(	(	PUNCT
ftr-369	539	65	a	a	DET
ftr-369	539	66	“	"	PUNCT
ftr-369	539	67	donor	donor	NOUN
ftr-369	539	68	advisor	advisor	NOUN
ftr-369	539	69	”	"	PUNCT
ftr-369	539	70	)	)	PUNCT
ftr-369	539	71	has	have	VERB
ftr-369	539	72	,	,	PUNCT
ftr-369	539	73	or	or	CCONJ
ftr-369	539	74	reasonably	reasonably	ADV
ftr-369	539	75	expects	expect	VERB
ftr-369	539	76	to	to	PART
ftr-369	539	77	have	have	VERB
ftr-369	539	78	,	,	PUNCT
ftr-369	539	79	advisory	advisory	ADJ
ftr-369	539	80	privileges	privilege	NOUN
ftr-369	539	81	with	with	ADP
ftr-369	539	82	respect	respect	NOUN
ftr-369	539	83	to	to	ADP
ftr-369	539	84	the	the	DET
ftr-369	539	85	distribution	distribution	NOUN
ftr-369	539	86	or	or	CCONJ
ftr-369	539	87	investment	investment	NOUN
ftr-369	539	88	of	of	ADP
ftr-369	539	89	the	the	DET
ftr-369	539	90	amounts	amount	NOUN
ftr-369	539	91	held	hold	VERB
ftr-369	539	92	in	in	ADP
ftr-369	539	93	the	the	DET
ftr-369	539	94	fund	fund	NOUN
ftr-369	539	95	or	or	CCONJ
ftr-369	539	96	account	account	NOUN
ftr-369	539	97	by	by	ADP
ftr-369	539	98	reason	reason	NOUN
ftr-369	539	99	of	of	ADP
ftr-369	539	100	the	the	DET
ftr-369	539	101	donor	donor	NOUN
ftr-369	539	102	’s	’s	PART
ftr-369	539	103	status	status	NOUN
ftr-369	539	104	as	as	ADP
ftr-369	539	105	a	a	DET
ftr-369	539	106	donor.95	donor.95	NOUN
ftr-369	539	107	a	a	DET
ftr-369	539	108	“	"	PUNCT
ftr-369	539	109	sponsoring	sponsor	VERB
ftr-369	539	110	organization	organization	NOUN
ftr-369	539	111	”	"	PUNCT
ftr-369	539	112	is	be	AUX
ftr-369	539	113	an	an	DET
ftr-369	539	114	organization	organization	NOUN
ftr-369	539	115	that	that	PRON
ftr-369	539	116	:	:	PUNCT
ftr-369	539	117	(	(	PUNCT
ftr-369	539	118	1	1	X
ftr-369	539	119	)	)	PUNCT
ftr-369	539	120	is	be	AUX
ftr-369	539	121	described	describe	VERB
ftr-369	539	122	in	in	ADP
ftr-369	539	123	irc	irc	PROPN
ftr-369	539	124	section	section	NOUN
ftr-369	539	125	170(c	170(c	PROPN
ftr-369	539	126	)	)	PUNCT
ftr-369	539	127	(	(	PUNCT
ftr-369	539	128	describing	describe	VERB
ftr-369	539	129	organizations	organization	NOUN
ftr-369	539	130	to	to	PART
ftr-369	539	131	which	which	PRON
ftr-369	539	132	charitable	charitable	ADJ
ftr-369	539	133	contributions	contribution	NOUN
ftr-369	539	134	can	can	AUX
ftr-369	539	135	be	be	AUX
ftr-369	539	136	made	make	VERB
ftr-369	539	137	)	)	PUNCT
ftr-369	539	138	and	and	CCONJ
ftr-369	539	139	without	without	ADP
ftr-369	539	140	regard	regard	NOUN
ftr-369	539	141	to	to	ADP
ftr-369	539	142	93	93	NUM
ftr-369	539	143	.	.	PUNCT
ftr-369	540	1	an	an	DET
ftr-369	540	2	“	"	PUNCT
ftr-369	540	3	investment	investment	NOUN
ftr-369	540	4	advisor	advisor	NOUN
ftr-369	540	5	”	"	PUNCT
ftr-369	540	6	in	in	ADP
ftr-369	540	7	terms	term	NOUN
ftr-369	540	8	of	of	ADP
ftr-369	540	9	any	any	DET
ftr-369	540	10	supporting	support	VERB
ftr-369	540	11	organization	organization	NOUN
ftr-369	540	12	is	be	AUX
ftr-369	540	13	any	any	DET
ftr-369	540	14	person	person	NOUN
ftr-369	540	15	(	(	PUNCT
ftr-369	540	16	other	other	ADJ
ftr-369	540	17	than	than	ADP
ftr-369	540	18	an	an	DET
ftr-369	540	19	employee	employee	NOUN
ftr-369	540	20	of	of	ADP
ftr-369	540	21	the	the	DET
ftr-369	540	22	sponsoring	sponsor	VERB
ftr-369	540	23	organization	organization	NOUN
ftr-369	540	24	)	)	PUNCT
ftr-369	540	25	that	that	PRON
ftr-369	540	26	is	be	AUX
ftr-369	540	27	compensated	compensate	VERB
ftr-369	540	28	by	by	ADP
ftr-369	540	29	the	the	DET
ftr-369	540	30	sponsoring	sponsor	VERB
ftr-369	540	31	organization	organization	NOUN
ftr-369	540	32	for	for	ADP
ftr-369	540	33	managing	manage	VERB
ftr-369	540	34	the	the	DET
ftr-369	540	35	investment	investment	NOUN
ftr-369	540	36	of	of	ADP
ftr-369	540	37	,	,	PUNCT
ftr-369	540	38	or	or	CCONJ
ftr-369	540	39	providing	provide	VERB
ftr-369	540	40	investment	investment	NOUN
ftr-369	540	41	advice	advice	NOUN
ftr-369	540	42	with	with	ADP
ftr-369	540	43	respect	respect	NOUN
ftr-369	540	44	to	to	ADP
ftr-369	540	45	,	,	PUNCT
ftr-369	540	46	assets	asset	NOUN
ftr-369	540	47	maintained	maintain	VERB
ftr-369	540	48	in	in	ADP
ftr-369	540	49	the	the	DET
ftr-369	540	50	donor	donor	NOUN
ftr-369	540	51	-	-	PUNCT
ftr-369	540	52	advised	advise	VERB
ftr-369	540	53	funds	fund	NOUN
ftr-369	540	54	owned	own	VERB
ftr-369	540	55	by	by	ADP
ftr-369	540	56	the	the	DET
ftr-369	540	57	sponsoring	sponsor	VERB
ftr-369	540	58	organization	organization	NOUN
ftr-369	540	59	.	.	PUNCT
ftr-369	541	1	irc	irc	PROPN
ftr-369	541	2	§	§	PROPN
ftr-369	541	3	4958(f)(8	4958(f)(8	PROPN
ftr-369	541	4	)	)	PUNCT
ftr-369	541	5	.	.	PUNCT
ftr-369	542	1	distributions	distribution	NOUN
ftr-369	542	2	from	from	ADP
ftr-369	542	3	a	a	DET
ftr-369	542	4	donor	donor	NOUN
ftr-369	542	5	-	-	PUNCT
ftr-369	542	6	advised	advise	VERB
ftr-369	542	7	fund	fund	NOUN
ftr-369	542	8	to	to	ADP
ftr-369	542	9	a	a	DET
ftr-369	542	10	person	person	NOUN
ftr-369	542	11	who	who	PRON
ftr-369	542	12	,	,	PUNCT
ftr-369	542	13	with	with	ADP
ftr-369	542	14	respect	respect	NOUN
ftr-369	542	15	to	to	ADP
ftr-369	542	16	that	that	DET
ftr-369	542	17	fund	fund	NOUN
ftr-369	542	18	,	,	PUNCT
ftr-369	542	19	is	be	AUX
ftr-369	542	20	a	a	DET
ftr-369	542	21	donor	donor	NOUN
ftr-369	542	22	,	,	PUNCT
ftr-369	542	23	donor	donor	NOUN
ftr-369	542	24	advisor	advisor	NOUN
ftr-369	542	25	,	,	PUNCT
ftr-369	542	26	or	or	CCONJ
ftr-369	542	27	a	a	DET
ftr-369	542	28	related	related	ADJ
ftr-369	542	29	person	person	NOUN
ftr-369	542	30	(	(	PUNCT
ftr-369	542	31	though	though	SCONJ
ftr-369	542	32	not	not	PART
ftr-369	542	33	an	an	DET
ftr-369	542	34	investment	investment	NOUN
ftr-369	542	35	advisor	advisor	NOUN
ftr-369	542	36	)	)	PUNCT
ftr-369	542	37	automatically	automatically	ADV
ftr-369	542	38	will	will	AUX
ftr-369	542	39	be	be	AUX
ftr-369	542	40	treated	treat	VERB
ftr-369	542	41	as	as	ADP
ftr-369	542	42	an	an	DET
ftr-369	542	43	excess	excess	ADJ
ftr-369	542	44	benefit	benefit	NOUN
ftr-369	542	45	transaction	transaction	NOUN
ftr-369	542	46	under	under	ADP
ftr-369	542	47	irc	irc	PROPN
ftr-369	542	48	§	§	PROPN
ftr-369	542	49	4958	4958	NUM
ftr-369	542	50	,	,	PUNCT
ftr-369	542	51	with	with	SCONJ
ftr-369	542	52	the	the	DET
ftr-369	542	53	entire	entire	ADJ
ftr-369	542	54	amount	amount	NOUN
ftr-369	542	55	paid	pay	VERB
ftr-369	542	56	to	to	ADP
ftr-369	542	57	the	the	DET
ftr-369	542	58	disqualified	disqualify	VERB
ftr-369	542	59	person	person	NOUN
ftr-369	542	60	being	be	AUX
ftr-369	542	61	deemed	deem	VERB
ftr-369	542	62	the	the	DET
ftr-369	542	63	amount	amount	NOUN
ftr-369	542	64	of	of	ADP
ftr-369	542	65	the	the	DET
ftr-369	542	66	excess	excess	ADJ
ftr-369	542	67	benefit	benefit	NOUN
ftr-369	542	68	.	.	PUNCT
ftr-369	543	1	irc	irc	PROPN
ftr-369	543	2	§	§	PROPN
ftr-369	543	3	4958(c)(2	4958(c)(2	PROPN
ftr-369	543	4	)	)	PUNCT
ftr-369	543	5	.	.	PUNCT
ftr-369	544	1	any	any	DET
ftr-369	544	2	amount	amount	NOUN
ftr-369	544	3	repaid	repay	VERB
ftr-369	544	4	as	as	ADP
ftr-369	544	5	a	a	DET
ftr-369	544	6	result	result	NOUN
ftr-369	544	7	of	of	ADP
ftr-369	544	8	correcting	correct	VERB
ftr-369	544	9	an	an	DET
ftr-369	544	10	excess	excess	ADJ
ftr-369	544	11	benefit	benefit	NOUN
ftr-369	544	12	transaction	transaction	NOUN
ftr-369	544	13	will	will	AUX
ftr-369	544	14	not	not	PART
ftr-369	544	15	be	be	AUX
ftr-369	544	16	held	hold	VERB
ftr-369	544	17	in	in	ADP
ftr-369	544	18	or	or	CCONJ
ftr-369	544	19	credited	credit	VERB
ftr-369	544	20	to	to	ADP
ftr-369	544	21	any	any	DET
ftr-369	544	22	donor	donor	NOUN
ftr-369	544	23	-	-	PUNCT
ftr-369	544	24	advised	advise	VERB
ftr-369	544	25	fund	fund	NOUN
ftr-369	544	26	.	.	PUNCT
ftr-369	545	1	irc	irc	PROPN
ftr-369	545	2	§	§	PROPN
ftr-369	545	3	4958(f)(6	4958(f)(6	NOUN
ftr-369	545	4	)	)	PUNCT
ftr-369	545	5	.	.	PUNCT
ftr-369	546	1	94	94	NUM
ftr-369	546	2	.	.	PUNCT
ftr-369	547	1	irc	irc	PROPN
ftr-369	547	2	§	§	PROPN
ftr-369	547	3	4958(d)(2	4958(d)(2	NOUN
ftr-369	547	4	)	)	PUNCT
ftr-369	547	5	.	.	PUNCT
ftr-369	548	1	95	95	NUM
ftr-369	548	2	.	.	PUNCT
ftr-369	549	1	irc	irc	PROPN
ftr-369	549	2	§	§	PROPN
ftr-369	549	3	4966(d)(2	4966(d)(2	NUM
ftr-369	549	4	)	)	PUNCT
ftr-369	549	5	.	.	PUNCT
ftr-369	550	1	all	all	DET
ftr-369	550	2	three	three	NUM
ftr-369	550	3	prongs	prong	NOUN
ftr-369	550	4	of	of	ADP
ftr-369	550	5	the	the	DET
ftr-369	550	6	definition	definition	NOUN
ftr-369	550	7	must	must	AUX
ftr-369	550	8	be	be	AUX
ftr-369	550	9	met	meet	VERB
ftr-369	550	10	for	for	ADP
ftr-369	550	11	a	a	DET
ftr-369	550	12	fund	fund	NOUN
ftr-369	550	13	or	or	CCONJ
ftr-369	550	14	account	account	NOUN
ftr-369	550	15	to	to	PART
ftr-369	550	16	be	be	AUX
ftr-369	550	17	treated	treat	VERB
ftr-369	550	18	as	as	ADP
ftr-369	550	19	a	a	DET
ftr-369	550	20	donor	donor	NOUN
ftr-369	550	21	-	-	PUNCT
ftr-369	550	22	advised	advise	VERB
ftr-369	550	23	fund	fund	NOUN
ftr-369	550	24	.	.	PUNCT
ftr-369	551	1	joint	joint	ADJ
ftr-369	551	2	committee	committee	PROPN
ftr-369	551	3	on	on	ADP
ftr-369	551	4	taxation	taxation	NOUN
ftr-369	551	5	,	,	PUNCT
ftr-369	551	6	supra	supra	PROPN
ftr-369	551	7	note	note	NOUN
ftr-369	551	8	11	11	NUM
ftr-369	551	9	.	.	PUNCT
ftr-369	552	1	246	246	NUM
ftr-369	552	2	florida	florida	PROPN
ftr-369	552	3	tax	tax	NOUN
ftr-369	552	4	review	review	NOUN
ftr-369	552	5	[	[	X
ftr-369	552	6	vol	vol	NOUN
ftr-369	552	7	.	.	PUNCT
ftr-369	552	8	9:4	9:4	NUM
ftr-369	553	1	any	any	DET
ftr-369	553	2	requirement	requirement	NOUN
ftr-369	553	3	that	that	SCONJ
ftr-369	553	4	the	the	DET
ftr-369	553	5	organization	organization	NOUN
ftr-369	553	6	be	be	AUX
ftr-369	553	7	organized	organize	VERB
ftr-369	553	8	in	in	ADP
ftr-369	553	9	the	the	DET
ftr-369	553	10	united	united	PROPN
ftr-369	553	11	states;96	states;96	PROPN
ftr-369	553	12	(	(	PUNCT
ftr-369	553	13	2	2	NUM
ftr-369	553	14	)	)	PUNCT
ftr-369	553	15	is	be	AUX
ftr-369	553	16	not	not	PART
ftr-369	553	17	a	a	DET
ftr-369	553	18	private	private	ADJ
ftr-369	553	19	foundation	foundation	NOUN
ftr-369	553	20	under	under	ADP
ftr-369	553	21	irc	irc	PROPN
ftr-369	553	22	section	section	NOUN
ftr-369	553	23	509(a	509(a	PROPN
ftr-369	553	24	)	)	PUNCT
ftr-369	553	25	;	;	PUNCT
ftr-369	553	26	and	and	CCONJ
ftr-369	553	27	(	(	PUNCT
ftr-369	553	28	3	3	X
ftr-369	553	29	)	)	PUNCT
ftr-369	553	30	maintains	maintain	VERB
ftr-369	553	31	one	one	NUM
ftr-369	553	32	or	or	CCONJ
ftr-369	553	33	more	more	ADJ
ftr-369	553	34	donor	donor	NOUN
ftr-369	553	35	-	-	PUNCT
ftr-369	553	36	advised	advise	VERB
ftr-369	553	37	funds.97	funds.97	NOUN
ftr-369	553	38	b.	b.	PROPN
ftr-369	553	39	ppa	ppa	PROPN
ftr-369	553	40	’s	’s	PART
ftr-369	553	41	provision	provision	NOUN
ftr-369	553	42	imposing	impose	VERB
ftr-369	553	43	excise	excise	NOUN
ftr-369	553	44	taxes	taxis	NOUN
ftr-369	553	45	on	on	ADP
ftr-369	553	46	more	more	ADJ
ftr-369	553	47	than	than	ADP
ftr-369	553	48	incidental	incidental	ADJ
ftr-369	553	49	benefits	benefit	NOUN
ftr-369	553	50	the	the	DET
ftr-369	553	51	ppa	ppa	PROPN
ftr-369	553	52	added	add	VERB
ftr-369	553	53	irc	irc	PROPN
ftr-369	553	54	section	section	NOUN
ftr-369	553	55	4967	4967	NUM
ftr-369	553	56	,	,	PUNCT
ftr-369	553	57	which	which	PRON
ftr-369	553	58	imposes	impose	VERB
ftr-369	553	59	two	two	NUM
ftr-369	553	60	excises	excise	NOUN
ftr-369	553	61	taxes	taxis	NOUN
ftr-369	553	62	impacting	impact	VERB
ftr-369	553	63	sponsoring	sponsor	VERB
ftr-369	553	64	organizations	organization	NOUN
ftr-369	553	65	and	and	CCONJ
ftr-369	553	66	its	its	PRON
ftr-369	553	67	donors	donor	NOUN
ftr-369	553	68	,	,	PUNCT
ftr-369	553	69	donor	donor	NOUN
ftr-369	553	70	advisors	advisor	NOUN
ftr-369	553	71	,	,	PUNCT
ftr-369	553	72	and	and	CCONJ
ftr-369	553	73	related	related	ADJ
ftr-369	553	74	persons	person	NOUN
ftr-369	553	75	.	.	PUNCT
ftr-369	554	1	the	the	DET
ftr-369	554	2	taxes	taxis	NOUN
ftr-369	554	3	imposed	impose	VERB
ftr-369	554	4	are	be	AUX
ftr-369	554	5	:	:	PUNCT
ftr-369	554	6	(	(	PUNCT
ftr-369	554	7	1	1	X
ftr-369	554	8	)	)	PUNCT
ftr-369	554	9	125	125	NUM
ftr-369	554	10	%	%	NOUN
ftr-369	554	11	of	of	ADP
ftr-369	554	12	the	the	DET
ftr-369	554	13	amount	amount	NOUN
ftr-369	554	14	of	of	ADP
ftr-369	554	15	the	the	DET
ftr-369	554	16	benefit	benefit	NOUN
ftr-369	554	17	on	on	ADP
ftr-369	554	18	the	the	DET
ftr-369	554	19	person	person	NOUN
ftr-369	554	20	who	who	PRON
ftr-369	554	21	advised	advise	VERB
ftr-369	554	22	the	the	DET
ftr-369	554	23	distribution	distribution	NOUN
ftr-369	554	24	and	and	CCONJ
ftr-369	554	25	received	receive	VERB
ftr-369	554	26	a	a	DET
ftr-369	554	27	benefit	benefit	NOUN
ftr-369	554	28	as	as	ADP
ftr-369	554	29	a	a	DET
ftr-369	554	30	result	result	NOUN
ftr-369	554	31	of	of	ADP
ftr-369	554	32	the	the	DET
ftr-369	554	33	distribution;98	distribution;98	NOUN
ftr-369	554	34	and	and	CCONJ
ftr-369	554	35	(	(	PUNCT
ftr-369	554	36	2	2	NUM
ftr-369	554	37	)	)	PUNCT
ftr-369	554	38	10	10	NUM
ftr-369	554	39	%	%	NOUN
ftr-369	554	40	of	of	ADP
ftr-369	554	41	the	the	DET
ftr-369	554	42	benefit	benefit	NOUN
ftr-369	554	43	on	on	ADP
ftr-369	554	44	the	the	DET
ftr-369	554	45	agreement	agreement	NOUN
ftr-369	554	46	of	of	ADP
ftr-369	554	47	any	any	DET
ftr-369	554	48	fund	fund	NOUN
ftr-369	554	49	manager	manager	NOUN
ftr-369	554	50	to	to	PART
ftr-369	554	51	make	make	VERB
ftr-369	554	52	a	a	DET
ftr-369	554	53	distribution	distribution	NOUN
ftr-369	554	54	,	,	PUNCT
ftr-369	554	55	knowing	know	VERB
ftr-369	554	56	that	that	SCONJ
ftr-369	554	57	the	the	DET
ftr-369	554	58	distribution	distribution	NOUN
ftr-369	554	59	would	would	AUX
ftr-369	554	60	confer	confer	VERB
ftr-369	554	61	an	an	DET
ftr-369	554	62	improper	improper	ADJ
ftr-369	554	63	benefit	benefit	NOUN
ftr-369	554	64	,	,	PUNCT
ftr-369	554	65	unless	unless	SCONJ
ftr-369	554	66	the	the	DET
ftr-369	554	67	agreement	agreement	NOUN
ftr-369	554	68	is	be	AUX
ftr-369	554	69	not	not	PART
ftr-369	554	70	willful	willful	ADJ
ftr-369	554	71	and	and	CCONJ
ftr-369	554	72	is	be	AUX
ftr-369	554	73	due	due	ADJ
ftr-369	554	74	to	to	ADP
ftr-369	554	75	reasonable	reasonable	ADJ
ftr-369	554	76	cause	cause	NOUN
ftr-369	554	77	.	.	PUNCT
ftr-369	555	1	the	the	DET
ftr-369	555	2	tax	tax	NOUN
ftr-369	555	3	imposed	impose	VERB
ftr-369	555	4	on	on	ADP
ftr-369	555	5	fund	fund	NOUN
ftr-369	555	6	managers	manager	NOUN
ftr-369	555	7	is	be	AUX
ftr-369	555	8	limited	limit	VERB
ftr-369	555	9	to	to	ADP
ftr-369	555	10	$	$	SYM
ftr-369	555	11	10,000.99	10,000.99	PROPN
ftr-369	555	12	c.	c.	PROPN
ftr-369	555	13	ppa	ppa	PROPN
ftr-369	555	14	’s	’s	PART
ftr-369	555	15	provision	provision	NOUN
ftr-369	555	16	imposing	impose	VERB
ftr-369	555	17	taxes	taxis	NOUN
ftr-369	555	18	on	on	ADP
ftr-369	555	19	sponsoring	sponsor	VERB
ftr-369	555	20	organizations	organization	NOUN
ftr-369	555	21	for	for	ADP
ftr-369	555	22	taxable	taxable	ADJ
ftr-369	555	23	distributions	distribution	NOUN
ftr-369	555	24	and	and	CCONJ
ftr-369	555	25	distributions	distribution	NOUN
ftr-369	555	26	to	to	ADP
ftr-369	555	27	certain	certain	ADJ
ftr-369	555	28	supporting	support	VERB
ftr-369	555	29	organizations	organization	NOUN
ftr-369	555	30	the	the	DET
ftr-369	555	31	ppa	ppa	PROPN
ftr-369	555	32	added	add	VERB
ftr-369	555	33	irc	irc	PROPN
ftr-369	555	34	section	section	NOUN
ftr-369	555	35	4966	4966	NUM
ftr-369	555	36	,	,	PUNCT
ftr-369	555	37	which	which	PRON
ftr-369	555	38	imposes	impose	VERB
ftr-369	555	39	a	a	DET
ftr-369	555	40	20	20	NUM
ftr-369	555	41	%	%	NOUN
ftr-369	555	42	tax	tax	NOUN
ftr-369	555	43	on	on	ADP
ftr-369	555	44	a	a	DET
ftr-369	555	45	sponsoring	sponsor	VERB
ftr-369	555	46	organization	organization	NOUN
ftr-369	555	47	for	for	ADP
ftr-369	555	48	taxable	taxable	ADJ
ftr-369	555	49	distributions	distribution	NOUN
ftr-369	555	50	to	to	ADP
ftr-369	555	51	any	any	DET
ftr-369	555	52	natural	natural	ADJ
ftr-369	555	53	person	person	NOUN
ftr-369	555	54	or	or	CCONJ
ftr-369	555	55	to	to	ADP
ftr-369	555	56	any	any	DET
ftr-369	555	57	other	other	ADJ
ftr-369	555	58	person	person	NOUN
ftr-369	555	59	if	if	SCONJ
ftr-369	555	60	the	the	DET
ftr-369	555	61	distribution	distribution	NOUN
ftr-369	555	62	is	be	AUX
ftr-369	555	63	for	for	ADP
ftr-369	555	64	any	any	DET
ftr-369	555	65	purpose	purpose	NOUN
ftr-369	555	66	other	other	ADJ
ftr-369	555	67	than	than	ADP
ftr-369	555	68	the	the	DET
ftr-369	555	69	charitable	charitable	ADJ
ftr-369	555	70	,	,	PUNCT
ftr-369	555	71	or	or	CCONJ
ftr-369	555	72	other	other	ADJ
ftr-369	555	73	purposes	purpose	NOUN
ftr-369	555	74	specified	specify	VERB
ftr-369	555	75	in	in	ADP
ftr-369	555	76	irc	irc	PROPN
ftr-369	555	77	section	section	NOUN
ftr-369	555	78	170(c)(2)(b	170(c)(2)(b	PROPN
ftr-369	555	79	)	)	PUNCT
ftr-369	555	80	,	,	PUNCT
ftr-369	555	81	or	or	CCONJ
ftr-369	555	82	the	the	DET
ftr-369	555	83	sponsoring	sponsor	VERB
ftr-369	555	84	organization	organization	NOUN
ftr-369	555	85	does	do	AUX
ftr-369	555	86	not	not	PART
ftr-369	555	87	exercise	exercise	VERB
ftr-369	555	88	expenditure	expenditure	NOUN
ftr-369	555	89	responsibility	responsibility	NOUN
ftr-369	555	90	as	as	SCONJ
ftr-369	555	91	provided	provide	VERB
ftr-369	555	92	in	in	ADP
ftr-369	555	93	irc	irc	PROPN
ftr-369	555	94	section	section	NOUN
ftr-369	555	95	4945(h).100	4945(h).100	NOUN
ftr-369	555	96	a	a	DET
ftr-369	555	97	5	5	NUM
ftr-369	555	98	%	%	NOUN
ftr-369	555	99	tax	tax	NOUN
ftr-369	555	100	is	be	AUX
ftr-369	555	101	imposed	impose	VERB
ftr-369	555	102	on	on	ADP
ftr-369	555	103	the	the	DET
ftr-369	555	104	agreement	agreement	NOUN
ftr-369	555	105	of	of	ADP
ftr-369	555	106	any	any	DET
ftr-369	555	107	fund	fund	NOUN
ftr-369	555	108	manager	manager	NOUN
ftr-369	555	109	96	96	NUM
ftr-369	555	110	.	.	PUNCT
ftr-369	556	1	irc	irc	PROPN
ftr-369	556	2	§	§	PROPN
ftr-369	556	3	170(c)(2)(a	170(c)(2)(a	NUM
ftr-369	556	4	)	)	PUNCT
ftr-369	556	5	.	.	PUNCT
ftr-369	557	1	a	a	DET
ftr-369	557	2	government	government	NOUN
ftr-369	557	3	entity	entity	NOUN
ftr-369	557	4	described	describe	VERB
ftr-369	557	5	in	in	ADP
ftr-369	557	6	irc	irc	PROPN
ftr-369	557	7	§	§	PROPN
ftr-369	557	8	170(c)(1	170(c)(1	NUM
ftr-369	557	9	)	)	PUNCT
ftr-369	557	10	is	be	AUX
ftr-369	557	11	not	not	PART
ftr-369	557	12	,	,	PUNCT
ftr-369	557	13	by	by	ADP
ftr-369	557	14	definition	definition	NOUN
ftr-369	557	15	,	,	PUNCT
ftr-369	557	16	a	a	DET
ftr-369	557	17	sponsoring	sponsor	VERB
ftr-369	557	18	organization	organization	NOUN
ftr-369	557	19	.	.	PUNCT
ftr-369	558	1	joint	joint	ADJ
ftr-369	558	2	committee	committee	PROPN
ftr-369	558	3	on	on	ADP
ftr-369	558	4	taxation	taxation	NOUN
ftr-369	558	5	,	,	PUNCT
ftr-369	558	6	supra	supra	PROPN
ftr-369	558	7	note	note	NOUN
ftr-369	558	8	11	11	NUM
ftr-369	558	9	.	.	PUNCT
ftr-369	559	1	97	97	NUM
ftr-369	559	2	.	.	PUNCT
ftr-369	560	1	irc	irc	PROPN
ftr-369	560	2	§	§	PROPN
ftr-369	560	3	4966(d)(1	4966(d)(1	NUM
ftr-369	560	4	)	)	PUNCT
ftr-369	560	5	.	.	PUNCT
ftr-369	561	1	98	98	NUM
ftr-369	561	2	.	.	PUNCT
ftr-369	561	3	irc	irc	PROPN
ftr-369	561	4	§	§	PROPN
ftr-369	561	5	4967(a)(1	4967(a)(1	PROPN
ftr-369	561	6	)	)	PUNCT
ftr-369	561	7	.	.	PUNCT
ftr-369	562	1	99	99	NUM
ftr-369	562	2	.	.	PUNCT
ftr-369	562	3	irc	irc	PROPN
ftr-369	562	4	§	§	PROPN
ftr-369	562	5	4967(a)(2	4967(a)(2	PROPN
ftr-369	562	6	)	)	PUNCT
ftr-369	562	7	.	.	PUNCT
ftr-369	563	1	100	100	NUM
ftr-369	563	2	.	.	PUNCT
ftr-369	563	3	irc	irc	PROPN
ftr-369	563	4	§	§	PROPN
ftr-369	563	5	4966(c	4966(c	PROPN
ftr-369	563	6	)	)	PUNCT
ftr-369	563	7	.	.	PUNCT
ftr-369	564	1	the	the	DET
ftr-369	564	2	expenditure	expenditure	NOUN
ftr-369	564	3	responsibility	responsibility	NOUN
ftr-369	564	4	rule	rule	NOUN
ftr-369	564	5	generally	generally	ADV
ftr-369	564	6	requires	require	VERB
ftr-369	564	7	“	"	PUNCT
ftr-369	564	8	that	that	SCONJ
ftr-369	564	9	an	an	DET
ftr-369	564	10	organization	organization	NOUN
ftr-369	564	11	exert	exert	VERB
ftr-369	564	12	all	all	DET
ftr-369	564	13	reasonable	reasonable	ADJ
ftr-369	564	14	efforts	effort	NOUN
ftr-369	564	15	and	and	CCONJ
ftr-369	564	16	establish	establish	VERB
ftr-369	564	17	adequate	adequate	ADJ
ftr-369	564	18	procedures	procedure	NOUN
ftr-369	564	19	”	"	PUNCT
ftr-369	564	20	to	to	PART
ftr-369	564	21	ensure	ensure	VERB
ftr-369	564	22	that	that	SCONJ
ftr-369	564	23	the	the	DET
ftr-369	564	24	distributions	distribution	NOUN
ftr-369	564	25	from	from	ADP
ftr-369	564	26	the	the	DET
ftr-369	564	27	organization	organization	NOUN
ftr-369	564	28	are	be	AUX
ftr-369	564	29	spent	spend	VERB
ftr-369	564	30	solely	solely	ADV
ftr-369	564	31	for	for	ADP
ftr-369	564	32	purposes	purpose	NOUN
ftr-369	564	33	for	for	ADP
ftr-369	564	34	which	which	PRON
ftr-369	564	35	they	they	PRON
ftr-369	564	36	are	be	AUX
ftr-369	564	37	made	make	VERB
ftr-369	564	38	,	,	PUNCT
ftr-369	564	39	to	to	PART
ftr-369	564	40	obtain	obtain	VERB
ftr-369	564	41	full	full	ADJ
ftr-369	564	42	and	and	CCONJ
ftr-369	564	43	complete	complete	ADJ
ftr-369	564	44	reports	report	NOUN
ftr-369	564	45	from	from	ADP
ftr-369	564	46	the	the	DET
ftr-369	564	47	distribute	distribute	NOUN
ftr-369	564	48	on	on	ADP
ftr-369	564	49	how	how	SCONJ
ftr-369	564	50	the	the	DET
ftr-369	564	51	funds	fund	NOUN
ftr-369	564	52	are	be	AUX
ftr-369	564	53	spent	spend	VERB
ftr-369	564	54	,	,	PUNCT
ftr-369	564	55	and	and	CCONJ
ftr-369	564	56	to	to	PART
ftr-369	564	57	make	make	VERB
ftr-369	564	58	full	full	ADJ
ftr-369	564	59	,	,	PUNCT
ftr-369	564	60	detailed	detailed	ADJ
ftr-369	564	61	reports	report	NOUN
ftr-369	564	62	regarding	regard	VERB
ftr-369	564	63	the	the	DET
ftr-369	564	64	expenditures	expenditure	NOUN
ftr-369	564	65	to	to	ADP
ftr-369	564	66	the	the	DET
ftr-369	564	67	irs	irs	PROPN
ftr-369	564	68	.	.	PUNCT
ftr-369	565	1	a	a	DET
ftr-369	565	2	taxable	taxable	ADJ
ftr-369	565	3	distribution	distribution	NOUN
ftr-369	565	4	does	do	AUX
ftr-369	565	5	not	not	PART
ftr-369	565	6	include	include	VERB
ftr-369	565	7	a	a	DET
ftr-369	565	8	distribution	distribution	NOUN
ftr-369	565	9	to	to	ADP
ftr-369	565	10	:	:	PUNCT
ftr-369	565	11	(	(	PUNCT
ftr-369	565	12	1	1	X
ftr-369	565	13	)	)	PUNCT
ftr-369	565	14	an	an	DET
ftr-369	565	15	organization	organization	NOUN
ftr-369	565	16	described	describe	VERB
ftr-369	565	17	in	in	ADP
ftr-369	565	18	irc	irc	PROPN
ftr-369	565	19	§	§	PROPN
ftr-369	565	20	170(b)(1)(a	170(b)(1)(a	NUM
ftr-369	565	21	)	)	PUNCT
ftr-369	565	22	(	(	PUNCT
ftr-369	565	23	other	other	ADJ
ftr-369	565	24	than	than	ADP
ftr-369	565	25	a	a	DET
ftr-369	565	26	disqualified	disqualified	ADJ
ftr-369	565	27	supporting	support	VERB
ftr-369	565	28	organization	organization	NOUN
ftr-369	565	29	;	;	PUNCT
ftr-369	565	30	(	(	PUNCT
ftr-369	565	31	2	2	X
ftr-369	565	32	)	)	PUNCT
ftr-369	565	33	the	the	DET
ftr-369	565	34	sponsoring	sponsor	VERB
ftr-369	565	35	2009	2009	NUM
ftr-369	565	36	]	]	PUNCT
ftr-369	565	37	the	the	DET
ftr-369	565	38	pension	pension	NOUN
ftr-369	565	39	protection	protection	PROPN
ftr-369	565	40	act	act	NOUN
ftr-369	565	41	of	of	ADP
ftr-369	565	42	2006	2006	NUM
ftr-369	565	43	247	247	NUM
ftr-369	565	44	to	to	PART
ftr-369	565	45	make	make	VERB
ftr-369	565	46	a	a	DET
ftr-369	565	47	distribution	distribution	NOUN
ftr-369	565	48	if	if	SCONJ
ftr-369	565	49	the	the	DET
ftr-369	565	50	fund	fund	NOUN
ftr-369	565	51	manager	manager	NOUN
ftr-369	565	52	knows	know	VERB
ftr-369	565	53	it	it	PRON
ftr-369	565	54	is	be	AUX
ftr-369	565	55	a	a	DET
ftr-369	565	56	taxable	taxable	ADJ
ftr-369	565	57	distribution	distribution	NOUN
ftr-369	565	58	(	(	PUNCT
ftr-369	565	59	limited	limit	VERB
ftr-369	565	60	to	to	ADP
ftr-369	565	61	$	$	SYM
ftr-369	565	62	10,000).101	10,000).101	PROPN
ftr-369	565	63	in	in	ADP
ftr-369	565	64	addition	addition	NOUN
ftr-369	565	65	,	,	PUNCT
ftr-369	565	66	grants	grant	NOUN
ftr-369	565	67	from	from	ADP
ftr-369	565	68	donor	donor	NOUN
ftr-369	565	69	-	-	PUNCT
ftr-369	565	70	advised	advise	VERB
ftr-369	565	71	funds	fund	NOUN
ftr-369	565	72	to	to	ADP
ftr-369	565	73	non	non	ADJ
ftr-369	565	74	-	-	ADJ
ftr-369	565	75	functionally	functionally	ADV
ftr-369	565	76	integrated	integrated	ADJ
ftr-369	565	77	type	type	NOUN
ftr-369	565	78	iii	iii	NOUN
ftr-369	565	79	supporting	support	VERB
ftr-369	565	80	organizations	organization	NOUN
ftr-369	565	81	are	be	AUX
ftr-369	565	82	potentially	potentially	ADV
ftr-369	565	83	taxable	taxable	ADJ
ftr-369	565	84	transactions	transaction	NOUN
ftr-369	565	85	,	,	PUNCT
ftr-369	565	86	as	as	ADV
ftr-369	565	87	well	well	ADV
ftr-369	565	88	as	as	ADP
ftr-369	565	89	grants	grant	NOUN
ftr-369	565	90	to	to	PART
ftr-369	565	91	type	type	VERB
ftr-369	565	92	i	i	PRON
ftr-369	565	93	,	,	PUNCT
ftr-369	565	94	type	type	NOUN
ftr-369	565	95	ii	ii	PROPN
ftr-369	565	96	,	,	PUNCT
ftr-369	565	97	and	and	CCONJ
ftr-369	565	98	type	type	NOUN
ftr-369	565	99	iii	iii	PROPN
ftr-369	565	100	(	(	PUNCT
ftr-369	565	101	functionally	functionally	ADV
ftr-369	565	102	integrated	integrate	VERB
ftr-369	565	103	)	)	PUNCT
ftr-369	565	104	supporting	support	VERB
ftr-369	565	105	organizations	organization	NOUN
ftr-369	565	106	.	.	PUNCT
ftr-369	566	1	this	this	PRON
ftr-369	566	2	is	be	AUX
ftr-369	566	3	the	the	DET
ftr-369	566	4	case	case	NOUN
ftr-369	566	5	only	only	ADV
ftr-369	566	6	if	if	SCONJ
ftr-369	566	7	the	the	DET
ftr-369	566	8	donor	donor	NOUN
ftr-369	566	9	or	or	CCONJ
ftr-369	566	10	any	any	DET
ftr-369	566	11	person	person	NOUN
ftr-369	566	12	designated	designate	VERB
ftr-369	566	13	by	by	ADP
ftr-369	566	14	the	the	DET
ftr-369	566	15	donor	donor	NOUN
ftr-369	566	16	controls	control	VERB
ftr-369	566	17	a	a	DET
ftr-369	566	18	supported	support	VERB
ftr-369	566	19	organization	organization	NOUN
ftr-369	566	20	of	of	ADP
ftr-369	566	21	the	the	DET
ftr-369	566	22	organization	organization	NOUN
ftr-369	566	23	,	,	PUNCT
ftr-369	566	24	or	or	CCONJ
ftr-369	566	25	the	the	DET
ftr-369	566	26	irs	irs	PROPN
ftr-369	566	27	determines	determine	VERB
ftr-369	566	28	that	that	SCONJ
ftr-369	566	29	a	a	DET
ftr-369	566	30	distribution	distribution	NOUN
ftr-369	566	31	to	to	ADP
ftr-369	566	32	such	such	ADJ
ftr-369	566	33	organization	organization	NOUN
ftr-369	566	34	is	be	AUX
ftr-369	566	35	inappropriate.102	inappropriate.102	NUM
ftr-369	566	36	d.	d.	PROPN
ftr-369	566	37	differences	difference	NOUN
ftr-369	566	38	between	between	ADP
ftr-369	566	39	irc	irc	PROPN
ftr-369	566	40	section	section	NOUN
ftr-369	566	41	4966	4966	NUM
ftr-369	566	42	and	and	CCONJ
ftr-369	566	43	section	section	NOUN
ftr-369	566	44	4967	4967	NUM
ftr-369	566	45	irc	irc	PROPN
ftr-369	566	46	section	section	NOUN
ftr-369	566	47	4967	4967	NUM
ftr-369	566	48	addresses	address	NOUN
ftr-369	566	49	the	the	DET
ftr-369	566	50	issue	issue	NOUN
ftr-369	566	51	of	of	ADP
ftr-369	566	52	donors	donor	NOUN
ftr-369	566	53	and	and	CCONJ
ftr-369	566	54	donor	donor	NOUN
ftr-369	566	55	advisors	advisor	NOUN
ftr-369	566	56	receiving	receive	VERB
ftr-369	566	57	more	more	ADJ
ftr-369	566	58	than	than	ADP
ftr-369	566	59	an	an	DET
ftr-369	566	60	incidental	incidental	ADJ
ftr-369	566	61	benefit	benefit	NOUN
ftr-369	566	62	when	when	SCONJ
ftr-369	566	63	a	a	DET
ftr-369	566	64	sponsoring	sponsor	VERB
ftr-369	566	65	organization	organization	NOUN
ftr-369	566	66	makes	make	VERB
ftr-369	566	67	a	a	DET
ftr-369	566	68	distribution	distribution	NOUN
ftr-369	566	69	from	from	ADP
ftr-369	566	70	a	a	DET
ftr-369	566	71	donor	donor	NOUN
ftr-369	566	72	-	-	PUNCT
ftr-369	566	73	advised	advise	VERB
ftr-369	566	74	fund	fund	NOUN
ftr-369	566	75	.	.	PUNCT
ftr-369	567	1	irc	irc	PROPN
ftr-369	567	2	section	section	NOUN
ftr-369	567	3	4966	4966	NUM
ftr-369	567	4	generally	generally	ADV
ftr-369	567	5	addresses	address	VERB
ftr-369	567	6	any	any	DET
ftr-369	567	7	distributions	distribution	NOUN
ftr-369	567	8	from	from	ADP
ftr-369	567	9	a	a	DET
ftr-369	567	10	donor	donor	NOUN
ftr-369	567	11	-	-	PUNCT
ftr-369	567	12	advised	advise	VERB
ftr-369	567	13	fund	fund	NOUN
ftr-369	567	14	that	that	PRON
ftr-369	567	15	is	be	AUX
ftr-369	567	16	made	make	VERB
ftr-369	567	17	for	for	ADP
ftr-369	567	18	a	a	DET
ftr-369	567	19	noncharitable	noncharitable	ADJ
ftr-369	567	20	purpose	purpose	NOUN
ftr-369	567	21	or	or	CCONJ
ftr-369	567	22	to	to	ADP
ftr-369	567	23	a	a	DET
ftr-369	567	24	supporting	support	VERB
ftr-369	567	25	organization	organization	NOUN
ftr-369	567	26	in	in	ADP
ftr-369	567	27	certain	certain	ADJ
ftr-369	567	28	situations	situation	NOUN
ftr-369	567	29	,	,	PUNCT
ftr-369	567	30	even	even	ADV
ftr-369	567	31	though	though	SCONJ
ftr-369	567	32	the	the	DET
ftr-369	567	33	supporting	support	VERB
ftr-369	567	34	organization	organization	NOUN
ftr-369	567	35	meets	meet	VERB
ftr-369	567	36	the	the	DET
ftr-369	567	37	public	public	ADJ
ftr-369	567	38	charity	charity	NOUN
ftr-369	567	39	criteria	criterion	NOUN
ftr-369	567	40	of	of	ADP
ftr-369	567	41	irc	irc	PROPN
ftr-369	567	42	section	section	NOUN
ftr-369	567	43	509(a)(3	509(a)(3	NUM
ftr-369	567	44	)	)	PUNCT
ftr-369	567	45	.	.	PUNCT
ftr-369	568	1	e.	e.	PROPN
ftr-369	568	2	study	study	PROPN
ftr-369	568	3	of	of	ADP
ftr-369	568	4	donor	donor	NOUN
ftr-369	568	5	-	-	PUNCT
ftr-369	568	6	advised	advise	VERB
ftr-369	568	7	funds	fund	NOUN
ftr-369	568	8	and	and	CCONJ
ftr-369	568	9	supporting	support	VERB
ftr-369	568	10	organizations	organization	NOUN
ftr-369	568	11	in	in	ADP
ftr-369	568	12	addition	addition	NOUN
ftr-369	568	13	to	to	ADP
ftr-369	568	14	these	these	DET
ftr-369	568	15	changes	change	NOUN
ftr-369	568	16	,	,	PUNCT
ftr-369	568	17	the	the	DET
ftr-369	568	18	ppa	ppa	NOUN
ftr-369	568	19	of	of	ADP
ftr-369	568	20	2006	2006	NUM
ftr-369	568	21	also	also	ADV
ftr-369	568	22	directed	direct	VERB
ftr-369	568	23	the	the	DET
ftr-369	568	24	treasury	treasury	PROPN
ftr-369	568	25	department	department	PROPN
ftr-369	568	26	to	to	PART
ftr-369	568	27	undertake	undertake	VERB
ftr-369	568	28	a	a	DET
ftr-369	568	29	study	study	NOUN
ftr-369	568	30	of	of	ADP
ftr-369	568	31	the	the	DET
ftr-369	568	32	organization	organization	NOUN
ftr-369	568	33	and	and	CCONJ
ftr-369	568	34	operation	operation	NOUN
ftr-369	568	35	of	of	ADP
ftr-369	568	36	donoradvised	donoradvise	VERB
ftr-369	568	37	funds	fund	NOUN
ftr-369	568	38	and	and	CCONJ
ftr-369	568	39	supporting	support	VERB
ftr-369	568	40	organizations	organization	NOUN
ftr-369	568	41	,	,	PUNCT
ftr-369	568	42	and	and	CCONJ
ftr-369	568	43	to	to	PART
ftr-369	568	44	report	report	VERB
ftr-369	568	45	its	its	PRON
ftr-369	568	46	findings	finding	NOUN
ftr-369	568	47	within	within	ADP
ftr-369	568	48	one	one	NUM
ftr-369	568	49	year	year	NOUN
ftr-369	568	50	of	of	ADP
ftr-369	568	51	august	august	PROPN
ftr-369	568	52	17	17	NUM
ftr-369	568	53	,	,	PUNCT
ftr-369	568	54	2006	2006	NUM
ftr-369	568	55	.	.	PUNCT
ftr-369	569	1	when	when	SCONJ
ftr-369	569	2	this	this	DET
ftr-369	569	3	article	article	NOUN
ftr-369	569	4	was	be	AUX
ftr-369	569	5	written	write	VERB
ftr-369	569	6	,	,	PUNCT
ftr-369	569	7	the	the	DET
ftr-369	569	8	study	study	NOUN
ftr-369	569	9	was	be	AUX
ftr-369	569	10	not	not	PART
ftr-369	569	11	yet	yet	ADV
ftr-369	569	12	released	release	VERB
ftr-369	569	13	.	.	PUNCT
ftr-369	570	1	the	the	DET
ftr-369	570	2	purpose	purpose	NOUN
ftr-369	570	3	of	of	ADP
ftr-369	570	4	the	the	DET
ftr-369	570	5	study	study	NOUN
ftr-369	570	6	was	be	AUX
ftr-369	570	7	to	to	PART
ftr-369	570	8	monitor	monitor	VERB
ftr-369	570	9	the	the	DET
ftr-369	570	10	effectiveness	effectiveness	NOUN
ftr-369	570	11	of	of	ADP
ftr-369	570	12	the	the	DET
ftr-369	570	13	new	new	ADJ
ftr-369	570	14	rules	rule	NOUN
ftr-369	570	15	governing	govern	VERB
ftr-369	570	16	the	the	DET
ftr-369	570	17	activities	activity	NOUN
ftr-369	570	18	of	of	ADP
ftr-369	570	19	these	these	DET
ftr-369	570	20	organizations	organization	NOUN
ftr-369	570	21	and	and	CCONJ
ftr-369	570	22	how	how	SCONJ
ftr-369	570	23	the	the	DET
ftr-369	570	24	issues	issue	NOUN
ftr-369	570	25	affecting	affect	VERB
ftr-369	570	26	them	they	PRON
ftr-369	570	27	are	be	AUX
ftr-369	570	28	addressed.103	addressed.103	ADP
ftr-369	570	29	organization	organization	NOUN
ftr-369	570	30	of	of	ADP
ftr-369	570	31	the	the	DET
ftr-369	570	32	donor	donor	NOUN
ftr-369	570	33	-	-	PUNCT
ftr-369	570	34	advised	advise	VERB
ftr-369	570	35	fund	fund	NOUN
ftr-369	570	36	;	;	PUNCT
ftr-369	570	37	or	or	CCONJ
ftr-369	570	38	(	(	PUNCT
ftr-369	570	39	3	3	X
ftr-369	570	40	)	)	PUNCT
ftr-369	570	41	to	to	ADP
ftr-369	570	42	another	another	DET
ftr-369	570	43	donor	donor	NOUN
ftr-369	570	44	-	-	PUNCT
ftr-369	570	45	advised	advise	VERB
ftr-369	570	46	fund	fund	NOUN
ftr-369	570	47	.	.	PUNCT
ftr-369	571	1	see	see	VERB
ftr-369	571	2	joint	joint	ADJ
ftr-369	571	3	committee	committee	NOUN
ftr-369	571	4	on	on	ADP
ftr-369	571	5	taxation	taxation	NOUN
ftr-369	571	6	,	,	PUNCT
ftr-369	571	7	supra	supra	PROPN
ftr-369	571	8	note	note	NOUN
ftr-369	571	9	11	11	NUM
ftr-369	571	10	.	.	PUNCT
ftr-369	572	1	101	101	NUM
ftr-369	572	2	.	.	PUNCT
ftr-369	573	1	irc	irc	PROPN
ftr-369	573	2	§	§	PROPN
ftr-369	573	3	4966(b)(1	4966(b)(1	PROPN
ftr-369	573	4	)	)	PUNCT
ftr-369	573	5	.	.	PUNCT
ftr-369	574	1	102	102	NUM
ftr-369	574	2	.	.	PUNCT
ftr-369	574	3	irc	irc	PROPN
ftr-369	574	4	§	§	PROPN
ftr-369	574	5	4966(d)(4	4966(d)(4	PROPN
ftr-369	574	6	)	)	PUNCT
ftr-369	574	7	.	.	PUNCT
ftr-369	575	1	103	103	NUM
ftr-369	575	2	.	.	PUNCT
ftr-369	576	1	specifically	specifically	ADV
ftr-369	576	2	,	,	PUNCT
ftr-369	576	3	the	the	DET
ftr-369	576	4	study	study	NOUN
ftr-369	576	5	was	be	AUX
ftr-369	576	6	designed	design	VERB
ftr-369	576	7	to	to	PART
ftr-369	576	8	determine	determine	VERB
ftr-369	576	9	whether	whether	SCONJ
ftr-369	576	10	:	:	PUNCT
ftr-369	576	11	(	(	PUNCT
ftr-369	576	12	1	1	X
ftr-369	576	13	)	)	PUNCT
ftr-369	576	14	the	the	DET
ftr-369	576	15	deductions	deduction	NOUN
ftr-369	576	16	allowed	allow	VERB
ftr-369	576	17	for	for	ADP
ftr-369	576	18	the	the	DET
ftr-369	576	19	income	income	NOUN
ftr-369	576	20	,	,	PUNCT
ftr-369	576	21	gift	gift	NOUN
ftr-369	576	22	,	,	PUNCT
ftr-369	576	23	or	or	CCONJ
ftr-369	576	24	estate	estate	NOUN
ftr-369	576	25	taxes	taxis	NOUN
ftr-369	576	26	for	for	ADP
ftr-369	576	27	charitable	charitable	ADJ
ftr-369	576	28	contributions	contribution	NOUN
ftr-369	576	29	to	to	ADP
ftr-369	576	30	sponsoring	sponsor	VERB
ftr-369	576	31	organizations	organization	NOUN
ftr-369	576	32	of	of	ADP
ftr-369	576	33	donor	donor	NOUN
ftr-369	576	34	-	-	PUNCT
ftr-369	576	35	advised	advise	VERB
ftr-369	576	36	funds	fund	NOUN
ftr-369	576	37	or	or	CCONJ
ftr-369	576	38	to	to	ADP
ftr-369	576	39	“	"	PUNCT
ftr-369	576	40	supporting	support	VERB
ftr-369	576	41	organizations	organization	NOUN
ftr-369	576	42	”	"	PUNCT
ftr-369	576	43	described	describe	VERB
ftr-369	576	44	in	in	ADP
ftr-369	576	45	irc	irc	PROPN
ftr-369	576	46	§	§	PROPN
ftr-369	576	47	509(a)(3	509(a)(3	NUM
ftr-369	576	48	)	)	PUNCT
ftr-369	576	49	are	be	AUX
ftr-369	576	50	appropriate	appropriate	ADJ
ftr-369	576	51	in	in	ADP
ftr-369	576	52	consideration	consideration	NOUN
ftr-369	576	53	of	of	ADP
ftr-369	576	54	the	the	DET
ftr-369	576	55	use	use	NOUN
ftr-369	576	56	of	of	ADP
ftr-369	576	57	the	the	DET
ftr-369	576	58	contributed	contribute	VERB
ftr-369	576	59	assets	asset	NOUN
ftr-369	576	60	or	or	CCONJ
ftr-369	576	61	the	the	DET
ftr-369	576	62	use	use	NOUN
ftr-369	576	63	of	of	ADP
ftr-369	576	64	the	the	DET
ftr-369	576	65	assets	asset	NOUN
ftr-369	576	66	of	of	ADP
ftr-369	576	67	such	such	ADJ
ftr-369	576	68	organizations	organization	NOUN
ftr-369	576	69	;	;	PUNCT
ftr-369	576	70	(	(	PUNCT
ftr-369	576	71	2	2	X
ftr-369	576	72	)	)	PUNCT
ftr-369	576	73	donor	donor	NOUN
ftr-369	576	74	-	-	PUNCT
ftr-369	576	75	advised	advise	VERB
ftr-369	576	76	funds	fund	NOUN
ftr-369	576	77	should	should	AUX
ftr-369	576	78	be	be	AUX
ftr-369	576	79	required	require	VERB
ftr-369	576	80	to	to	PART
ftr-369	576	81	distribute	distribute	VERB
ftr-369	576	82	for	for	ADP
ftr-369	576	83	charitable	charitable	ADJ
ftr-369	576	84	purposes	purpose	NOUN
ftr-369	576	85	a	a	DET
ftr-369	576	86	specified	specify	VERB
ftr-369	576	87	amount	amount	NOUN
ftr-369	576	88	in	in	ADP
ftr-369	576	89	order	order	NOUN
ftr-369	576	90	to	to	PART
ftr-369	576	91	ensure	ensure	VERB
ftr-369	576	92	that	that	SCONJ
ftr-369	576	93	the	the	DET
ftr-369	576	94	sponsoring	sponsor	VERB
ftr-369	576	95	organization	organization	NOUN
ftr-369	576	96	is	be	AUX
ftr-369	576	97	operating	operate	VERB
ftr-369	576	98	248	248	NUM
ftr-369	576	99	florida	florida	PROPN
ftr-369	576	100	tax	tax	NOUN
ftr-369	576	101	review	review	NOUN
ftr-369	577	1	[	[	X
ftr-369	577	2	vol	vol	NOUN
ftr-369	577	3	.	.	PUNCT
ftr-369	577	4	9:4	9:4	NUM
ftr-369	577	5	the	the	DET
ftr-369	577	6	ppa	ppa	PROPN
ftr-369	577	7	also	also	ADV
ftr-369	577	8	contained	contain	VERB
ftr-369	577	9	many	many	ADJ
ftr-369	577	10	other	other	ADJ
ftr-369	577	11	provisions	provision	NOUN
ftr-369	577	12	that	that	PRON
ftr-369	577	13	impacted	impact	VERB
ftr-369	577	14	sponsoring	sponsor	VERB
ftr-369	577	15	organizations	organization	NOUN
ftr-369	577	16	and	and	CCONJ
ftr-369	577	17	donor	donor	NOUN
ftr-369	577	18	-	-	PUNCT
ftr-369	577	19	advised	advise	VERB
ftr-369	577	20	funds104	funds104	PROPN
ftr-369	577	21	and	and	CCONJ
ftr-369	577	22	supporting	support	VERB
ftr-369	577	23	organizations.105	organizations.105	NOUN
ftr-369	577	24	consistent	consistent	ADJ
ftr-369	577	25	with	with	ADP
ftr-369	577	26	the	the	DET
ftr-369	577	27	purpose	purpose	NOUN
ftr-369	577	28	or	or	CCONJ
ftr-369	577	29	functions	function	NOUN
ftr-369	577	30	constituting	constitute	VERB
ftr-369	577	31	the	the	DET
ftr-369	577	32	basis	basis	NOUN
ftr-369	577	33	for	for	ADP
ftr-369	577	34	its	its	PRON
ftr-369	577	35	exemption	exemption	NOUN
ftr-369	577	36	;	;	PUNCT
ftr-369	577	37	(	(	PUNCT
ftr-369	577	38	3	3	X
ftr-369	577	39	)	)	PUNCT
ftr-369	577	40	the	the	DET
ftr-369	577	41	retention	retention	NOUN
ftr-369	577	42	by	by	ADP
ftr-369	577	43	donors	donor	NOUN
ftr-369	577	44	to	to	ADP
ftr-369	577	45	organizations	organization	NOUN
ftr-369	577	46	of	of	ADP
ftr-369	577	47	rights	right	NOUN
ftr-369	577	48	or	or	CCONJ
ftr-369	577	49	privileges	privilege	NOUN
ftr-369	577	50	is	be	AUX
ftr-369	577	51	consistent	consistent	ADJ
ftr-369	577	52	with	with	ADP
ftr-369	577	53	the	the	DET
ftr-369	577	54	treatment	treatment	NOUN
ftr-369	577	55	of	of	ADP
ftr-369	577	56	such	such	ADJ
ftr-369	577	57	transfers	transfer	NOUN
ftr-369	577	58	as	as	ADP
ftr-369	577	59	completed	complete	VERB
ftr-369	577	60	gifts	gift	NOUN
ftr-369	577	61	qualify	qualify	VERB
ftr-369	577	62	for	for	ADP
ftr-369	577	63	the	the	DET
ftr-369	577	64	deduction	deduction	NOUN
ftr-369	577	65	for	for	ADP
ftr-369	577	66	income	income	NOUN
ftr-369	577	67	,	,	PUNCT
ftr-369	577	68	gift	gift	NOUN
ftr-369	577	69	,	,	PUNCT
ftr-369	577	70	or	or	CCONJ
ftr-369	577	71	estate	estate	NOUN
ftr-369	577	72	taxes	taxis	NOUN
ftr-369	577	73	,	,	PUNCT
ftr-369	577	74	and	and	CCONJ
ftr-369	577	75	(	(	PUNCT
ftr-369	577	76	4	4	X
ftr-369	577	77	)	)	PUNCT
ftr-369	577	78	the	the	DET
ftr-369	577	79	three	three	NUM
ftr-369	577	80	issues	issue	NOUN
ftr-369	577	81	raised	raise	VERB
ftr-369	577	82	above	above	ADV
ftr-369	577	83	are	be	AUX
ftr-369	577	84	also	also	ADV
ftr-369	577	85	issues	issue	NOUN
ftr-369	577	86	with	with	ADP
ftr-369	577	87	respect	respect	NOUN
ftr-369	577	88	to	to	ADP
ftr-369	577	89	other	other	ADJ
ftr-369	577	90	forms	form	NOUN
ftr-369	577	91	of	of	ADP
ftr-369	577	92	charities	charity	NOUN
ftr-369	577	93	or	or	CCONJ
ftr-369	577	94	charitable	charitable	ADJ
ftr-369	577	95	donations	donation	NOUN
ftr-369	577	96	.	.	PUNCT
ftr-369	578	1	pension	pension	NOUN
ftr-369	578	2	protection	protection	PROPN
ftr-369	578	3	act	act	NOUN
ftr-369	578	4	of	of	ADP
ftr-369	578	5	2006	2006	NUM
ftr-369	578	6	§	§	PROPN
ftr-369	578	7	1226(a	1226(a	NUM
ftr-369	578	8	)	)	PUNCT
ftr-369	578	9	.	.	PUNCT
ftr-369	579	1	it	it	PRON
ftr-369	579	2	is	be	AUX
ftr-369	579	3	this	this	DET
ftr-369	579	4	author	author	NOUN
ftr-369	579	5	’s	’s	PART
ftr-369	579	6	opinion	opinion	NOUN
ftr-369	579	7	that	that	SCONJ
ftr-369	579	8	the	the	DET
ftr-369	579	9	purpose	purpose	NOUN
ftr-369	579	10	of	of	ADP
ftr-369	579	11	this	this	DET
ftr-369	579	12	study	study	NOUN
ftr-369	579	13	was	be	AUX
ftr-369	579	14	to	to	PART
ftr-369	579	15	provide	provide	VERB
ftr-369	579	16	a	a	DET
ftr-369	579	17	basis	basis	NOUN
ftr-369	579	18	for	for	ADP
ftr-369	579	19	enacting	enact	VERB
ftr-369	579	20	even	even	ADV
ftr-369	579	21	more	more	ADV
ftr-369	579	22	burdensome	burdensome	ADJ
ftr-369	579	23	federal	federal	ADJ
ftr-369	579	24	laws	law	NOUN
ftr-369	579	25	on	on	ADP
ftr-369	579	26	exempt	exempt	ADJ
ftr-369	579	27	organizations	organization	NOUN
ftr-369	579	28	,	,	PUNCT
ftr-369	579	29	especially	especially	ADV
ftr-369	579	30	donor	donor	NOUN
ftr-369	579	31	-	-	PUNCT
ftr-369	579	32	advised	advise	VERB
ftr-369	579	33	funds	fund	NOUN
ftr-369	579	34	and	and	CCONJ
ftr-369	579	35	supporting	support	VERB
ftr-369	579	36	organizations	organization	NOUN
ftr-369	579	37	.	.	PUNCT
ftr-369	580	1	104	104	X
ftr-369	580	2	.	.	PUNCT
ftr-369	581	1	in	in	ADP
ftr-369	581	2	addition	addition	NOUN
ftr-369	581	3	to	to	ADP
ftr-369	581	4	the	the	DET
ftr-369	581	5	changes	change	NOUN
ftr-369	581	6	that	that	PRON
ftr-369	581	7	are	be	AUX
ftr-369	581	8	the	the	DET
ftr-369	581	9	subject	subject	NOUN
ftr-369	581	10	of	of	ADP
ftr-369	581	11	this	this	DET
ftr-369	581	12	article	article	NOUN
ftr-369	581	13	,	,	PUNCT
ftr-369	581	14	the	the	DET
ftr-369	581	15	ppa	ppa	PROPN
ftr-369	581	16	amendments	amendment	NOUN
ftr-369	581	17	to	to	ADP
ftr-369	581	18	the	the	DET
ftr-369	581	19	irc	irc	NOUN
ftr-369	581	20	impacted	impact	VERB
ftr-369	581	21	donor	donor	NOUN
ftr-369	581	22	-	-	PUNCT
ftr-369	581	23	advised	advise	VERB
ftr-369	581	24	funds	fund	NOUN
ftr-369	581	25	and	and	CCONJ
ftr-369	581	26	sponsoring	sponsor	VERB
ftr-369	581	27	organizations	organization	NOUN
ftr-369	581	28	in	in	ADP
ftr-369	581	29	other	other	ADJ
ftr-369	581	30	ways	way	NOUN
ftr-369	581	31	:	:	PUNCT
ftr-369	581	32	(	(	PUNCT
ftr-369	581	33	1	1	X
ftr-369	581	34	)	)	PUNCT
ftr-369	581	35	for	for	ADP
ftr-369	581	36	tax	tax	NOUN
ftr-369	581	37	years	year	NOUN
ftr-369	581	38	after	after	ADP
ftr-369	581	39	august	august	PROPN
ftr-369	581	40	17	17	NUM
ftr-369	581	41	,	,	PUNCT
ftr-369	581	42	2006	2006	NUM
ftr-369	581	43	,	,	PUNCT
ftr-369	581	44	the	the	DET
ftr-369	581	45	tax	tax	NOUN
ftr-369	581	46	on	on	ADP
ftr-369	581	47	excess	excess	ADJ
ftr-369	581	48	business	business	NOUN
ftr-369	581	49	holdings	holding	NOUN
ftr-369	581	50	that	that	PRON
ftr-369	581	51	previously	previously	ADV
ftr-369	581	52	applied	apply	VERB
ftr-369	581	53	only	only	ADV
ftr-369	581	54	to	to	ADP
ftr-369	581	55	private	private	ADJ
ftr-369	581	56	foundations	foundation	NOUN
ftr-369	581	57	also	also	ADV
ftr-369	581	58	apply	apply	VERB
ftr-369	581	59	to	to	ADP
ftr-369	581	60	donor	donor	NOUN
ftr-369	581	61	-	-	PUNCT
ftr-369	581	62	advised	advise	VERB
ftr-369	581	63	funds	fund	NOUN
ftr-369	581	64	.	.	PUNCT
ftr-369	582	1	irc	irc	PROPN
ftr-369	582	2	§	§	PROPN
ftr-369	582	3	4943(3	4943(3	NUM
ftr-369	582	4	)	)	PUNCT
ftr-369	582	5	.	.	PUNCT
ftr-369	583	1	(	(	PUNCT
ftr-369	583	2	2	2	X
ftr-369	583	3	)	)	PUNCT
ftr-369	583	4	limitations	limitation	NOUN
ftr-369	583	5	were	be	AUX
ftr-369	583	6	imposed	impose	VERB
ftr-369	583	7	on	on	ADP
ftr-369	583	8	the	the	DET
ftr-369	583	9	income	income	NOUN
ftr-369	583	10	tax	tax	NOUN
ftr-369	583	11	deductibility	deductibility	NOUN
ftr-369	583	12	of	of	ADP
ftr-369	583	13	contributions	contribution	NOUN
ftr-369	583	14	to	to	ADP
ftr-369	583	15	donor	donor	NOUN
ftr-369	583	16	-	-	PUNCT
ftr-369	583	17	advised	advise	VERB
ftr-369	583	18	funds	fund	NOUN
ftr-369	583	19	.	.	PUNCT
ftr-369	584	1	contributions	contribution	NOUN
ftr-369	584	2	to	to	ADP
ftr-369	584	3	sponsoring	sponsor	VERB
ftr-369	584	4	organizations	organization	NOUN
ftr-369	584	5	for	for	ADP
ftr-369	584	6	the	the	DET
ftr-369	584	7	maintenance	maintenance	NOUN
ftr-369	584	8	of	of	ADP
ftr-369	584	9	a	a	DET
ftr-369	584	10	donor	donor	NOUN
ftr-369	584	11	-	-	PUNCT
ftr-369	584	12	advised	advise	VERB
ftr-369	584	13	fund	fund	NOUN
ftr-369	584	14	is	be	AUX
ftr-369	584	15	not	not	PART
ftr-369	584	16	deductible	deductible	ADJ
ftr-369	584	17	if	if	SCONJ
ftr-369	584	18	the	the	DET
ftr-369	584	19	sponsoring	sponsor	VERB
ftr-369	584	20	organization	organization	NOUN
ftr-369	584	21	is	be	AUX
ftr-369	584	22	a	a	DET
ftr-369	584	23	veteran	veteran	NOUN
ftr-369	584	24	’s	’s	PART
ftr-369	584	25	organization	organization	NOUN
ftr-369	584	26	or	or	CCONJ
ftr-369	584	27	lodge	lodge	PROPN
ftr-369	584	28	,	,	PUNCT
ftr-369	584	29	fraternal	fraternal	ADJ
ftr-369	584	30	society	society	NOUN
ftr-369	584	31	,	,	PUNCT
ftr-369	584	32	or	or	CCONJ
ftr-369	584	33	a	a	DET
ftr-369	584	34	cemetery	cemetery	NOUN
ftr-369	584	35	company	company	NOUN
ftr-369	584	36	.	.	PUNCT
ftr-369	585	1	except	except	SCONJ
ftr-369	585	2	for	for	ADP
ftr-369	585	3	cemetery	cemetery	NOUN
ftr-369	585	4	companies	company	NOUN
ftr-369	585	5	,	,	PUNCT
ftr-369	585	6	these	these	DET
ftr-369	585	7	deductions	deduction	NOUN
ftr-369	585	8	are	be	AUX
ftr-369	585	9	also	also	ADV
ftr-369	585	10	denied	deny	VERB
ftr-369	585	11	for	for	ADP
ftr-369	585	12	federal	federal	ADJ
ftr-369	585	13	estate	estate	NOUN
ftr-369	585	14	and	and	CCONJ
ftr-369	585	15	gift	gift	NOUN
ftr-369	585	16	taxes	taxis	NOUN
ftr-369	585	17	.	.	PUNCT
ftr-369	586	1	see	see	VERB
ftr-369	586	2	irc	irc	PROPN
ftr-369	586	3	§	§	PROPN
ftr-369	586	4	§	§	PROPN
ftr-369	586	5	170(f)(18	170(f)(18	NUM
ftr-369	586	6	)	)	PUNCT
ftr-369	586	7	,	,	PUNCT
ftr-369	586	8	2055(e)(5	2055(e)(5	NUM
ftr-369	586	9	)	)	PUNCT
ftr-369	586	10	,	,	PUNCT
ftr-369	586	11	2522(c)(5	2522(c)(5	NUM
ftr-369	586	12	)	)	PUNCT
ftr-369	586	13	.	.	PUNCT
ftr-369	587	1	no	no	DET
ftr-369	587	2	deduction	deduction	NOUN
ftr-369	587	3	is	be	AUX
ftr-369	587	4	allowed	allow	VERB
ftr-369	587	5	for	for	ADP
ftr-369	587	6	contributions	contribution	NOUN
ftr-369	587	7	to	to	ADP
ftr-369	587	8	a	a	DET
ftr-369	587	9	non	non	ADJ
ftr-369	587	10	-	-	ADJ
ftr-369	587	11	functionally	functionally	ADV
ftr-369	587	12	integrated	integrated	ADJ
ftr-369	587	13	type	type	NOUN
ftr-369	587	14	iii	iii	NOUN
ftr-369	587	15	supporting	support	VERB
ftr-369	587	16	organization	organization	NOUN
ftr-369	587	17	.	.	PUNCT
ftr-369	588	1	irc	irc	PROPN
ftr-369	588	2	§	§	PROPN
ftr-369	588	3	4943(f)(5)(b	4943(f)(5)(b	NUM
ftr-369	588	4	)	)	PUNCT
ftr-369	588	5	.	.	PUNCT
ftr-369	589	1	(	(	PUNCT
ftr-369	589	2	3	3	X
ftr-369	589	3	)	)	PUNCT
ftr-369	589	4	sponsoring	sponsor	VERB
ftr-369	589	5	organizations	organization	NOUN
ftr-369	589	6	are	be	AUX
ftr-369	589	7	required	require	VERB
ftr-369	589	8	to	to	PART
ftr-369	589	9	include	include	VERB
ftr-369	589	10	:	:	PUNCT
ftr-369	589	11	(	(	PUNCT
ftr-369	589	12	a	a	X
ftr-369	589	13	)	)	PUNCT
ftr-369	589	14	the	the	DET
ftr-369	589	15	total	total	ADJ
ftr-369	589	16	number	number	NOUN
ftr-369	589	17	of	of	ADP
ftr-369	589	18	donor	donor	NOUN
ftr-369	589	19	-	-	PUNCT
ftr-369	589	20	advised	advise	VERB
ftr-369	589	21	funds	fund	NOUN
ftr-369	589	22	owned	own	VERB
ftr-369	589	23	by	by	ADP
ftr-369	589	24	the	the	DET
ftr-369	589	25	organization	organization	NOUN
ftr-369	589	26	;	;	PUNCT
ftr-369	589	27	(	(	PUNCT
ftr-369	589	28	b	b	X
ftr-369	589	29	)	)	PUNCT
ftr-369	589	30	the	the	DET
ftr-369	589	31	aggregate	aggregate	ADJ
ftr-369	589	32	value	value	NOUN
ftr-369	589	33	of	of	ADP
ftr-369	589	34	assets	asset	NOUN
ftr-369	589	35	held	hold	VERB
ftr-369	589	36	in	in	ADP
ftr-369	589	37	these	these	DET
ftr-369	589	38	funds	fund	NOUN
ftr-369	589	39	at	at	ADP
ftr-369	589	40	the	the	DET
ftr-369	589	41	end	end	NOUN
ftr-369	589	42	of	of	ADP
ftr-369	589	43	each	each	DET
ftr-369	589	44	tax	tax	NOUN
ftr-369	589	45	year	year	NOUN
ftr-369	589	46	;	;	PUNCT
ftr-369	589	47	and	and	CCONJ
ftr-369	589	48	(	(	PUNCT
ftr-369	589	49	c	c	X
ftr-369	589	50	)	)	PUNCT
ftr-369	589	51	the	the	DET
ftr-369	589	52	aggregate	aggregate	ADJ
ftr-369	589	53	contribution	contribution	NOUN
ftr-369	589	54	to	to	ADP
ftr-369	589	55	and	and	CCONJ
ftr-369	589	56	grants	grant	NOUN
ftr-369	589	57	from	from	ADP
ftr-369	589	58	the	the	DET
ftr-369	589	59	funds	fund	NOUN
ftr-369	589	60	during	during	ADP
ftr-369	589	61	the	the	DET
ftr-369	589	62	tax	tax	NOUN
ftr-369	589	63	year	year	NOUN
ftr-369	589	64	.	.	PUNCT
ftr-369	590	1	irc	irc	PROPN
ftr-369	590	2	§	§	PROPN
ftr-369	590	3	6033(k	6033(k	NOUN
ftr-369	590	4	)	)	PUNCT
ftr-369	590	5	.	.	PUNCT
ftr-369	591	1	(	(	PUNCT
ftr-369	591	2	4	4	X
ftr-369	591	3	)	)	PUNCT
ftr-369	591	4	donors	donor	NOUN
ftr-369	591	5	must	must	AUX
ftr-369	591	6	obtain	obtain	VERB
ftr-369	591	7	a	a	DET
ftr-369	591	8	contemporaneous	contemporaneous	ADJ
ftr-369	591	9	written	write	VERB
ftr-369	591	10	acknowledgement	acknowledgement	NOUN
ftr-369	591	11	from	from	ADP
ftr-369	591	12	the	the	DET
ftr-369	591	13	sponsoring	sponsor	VERB
ftr-369	591	14	organization	organization	NOUN
ftr-369	591	15	that	that	PRON
ftr-369	591	16	provides	provide	VERB
ftr-369	591	17	that	that	SCONJ
ftr-369	591	18	the	the	DET
ftr-369	591	19	sponsoring	sponsor	VERB
ftr-369	591	20	organization	organization	NOUN
ftr-369	591	21	has	have	VERB
ftr-369	591	22	exclusive	exclusive	ADJ
ftr-369	591	23	legal	legal	ADJ
ftr-369	591	24	control	control	NOUN
ftr-369	591	25	of	of	ADP
ftr-369	591	26	the	the	DET
ftr-369	591	27	assets	asset	NOUN
ftr-369	591	28	contributed	contribute	VERB
ftr-369	591	29	.	.	PUNCT
ftr-369	592	1	this	this	DET
ftr-369	592	2	statement	statement	NOUN
ftr-369	592	3	is	be	AUX
ftr-369	592	4	required	require	VERB
ftr-369	592	5	for	for	ADP
ftr-369	592	6	each	each	DET
ftr-369	592	7	contribution	contribution	NOUN
ftr-369	592	8	to	to	ADP
ftr-369	592	9	a	a	DET
ftr-369	592	10	donor	donor	NOUN
ftr-369	592	11	-	-	PUNCT
ftr-369	592	12	advised	advise	VERB
ftr-369	592	13	fund	fund	NOUN
ftr-369	592	14	.	.	PUNCT
ftr-369	593	1	see	see	VERB
ftr-369	593	2	irc	irc	PROPN
ftr-369	593	3	§	§	PROPN
ftr-369	593	4	§	§	PROPN
ftr-369	593	5	170(f)(18)(b	170(f)(18)(b	NUM
ftr-369	593	6	)	)	PUNCT
ftr-369	593	7	,	,	PUNCT
ftr-369	593	8	2055(e)(5)(b	2055(e)(5)(b	NUM
ftr-369	593	9	)	)	PUNCT
ftr-369	593	10	,	,	PUNCT
ftr-369	593	11	2522(c)(5)(b	2522(c)(5)(b	NUM
ftr-369	593	12	)	)	PUNCT
ftr-369	593	13	.	.	PUNCT
ftr-369	594	1	105	105	NUM
ftr-369	594	2	.	.	PUNCT
ftr-369	595	1	the	the	DET
ftr-369	595	2	ppa	ppa	PROPN
ftr-369	595	3	added	add	VERB
ftr-369	595	4	complex	complex	ADJ
ftr-369	595	5	new	new	ADJ
ftr-369	595	6	rules	rule	NOUN
ftr-369	595	7	that	that	PRON
ftr-369	595	8	apply	apply	VERB
ftr-369	595	9	to	to	ADP
ftr-369	595	10	supporting	support	VERB
ftr-369	595	11	organizations	organization	NOUN
ftr-369	595	12	.	.	PUNCT
ftr-369	596	1	after	after	ADP
ftr-369	596	2	august	august	PROPN
ftr-369	596	3	17	17	NUM
ftr-369	596	4	,	,	PUNCT
ftr-369	596	5	2006	2006	NUM
ftr-369	596	6	,	,	PUNCT
ftr-369	596	7	type	type	NOUN
ftr-369	596	8	iii	iii	NUM
ftr-369	596	9	supporting	support	VERB
ftr-369	596	10	organizations	organization	NOUN
ftr-369	596	11	must	must	AUX
ftr-369	596	12	provide	provide	VERB
ftr-369	596	13	each	each	DET
ftr-369	596	14	supported	support	VERB
ftr-369	596	15	organization	organization	NOUN
ftr-369	596	16	with	with	ADP
ftr-369	596	17	any	any	DET
ftr-369	596	18	information	information	NOUN
ftr-369	596	19	that	that	PRON
ftr-369	596	20	the	the	DET
ftr-369	596	21	irs	irs	PROPN
ftr-369	596	22	may	may	AUX
ftr-369	596	23	deem	deem	VERB
ftr-369	596	24	necessary	necessary	ADJ
ftr-369	596	25	to	to	PART
ftr-369	596	26	verify	verify	VERB
ftr-369	596	27	that	that	SCONJ
ftr-369	596	28	the	the	DET
ftr-369	596	29	supporting	support	VERB
ftr-369	596	30	organization	organization	NOUN
ftr-369	596	31	“	"	PUNCT
ftr-369	596	32	remains	remain	VERB
ftr-369	596	33	responsive	responsive	ADJ
ftr-369	596	34	to	to	ADP
ftr-369	596	35	the	the	DET
ftr-369	596	36	needs	need	NOUN
ftr-369	596	37	and	and	CCONJ
ftr-369	596	38	demands	demand	NOUN
ftr-369	596	39	of	of	ADP
ftr-369	596	40	the	the	DET
ftr-369	596	41	supported	support	VERB
ftr-369	596	42	organization	organization	NOUN
ftr-369	596	43	.	.	PUNCT
ftr-369	596	44	”	"	PUNCT
ftr-369	597	1	irc	irc	PROPN
ftr-369	597	2	§	§	PROPN
ftr-369	597	3	509(f)(1)(a	509(f)(1)(a	PROPN
ftr-369	597	4	)	)	PUNCT
ftr-369	597	5	.	.	PUNCT
ftr-369	598	1	in	in	ADP
ftr-369	598	2	addition	addition	NOUN
ftr-369	598	3	:	:	PUNCT
ftr-369	598	4	2009	2009	NUM
ftr-369	598	5	]	]	PUNCT
ftr-369	598	6	the	the	DET
ftr-369	598	7	pension	pension	NOUN
ftr-369	598	8	protection	protection	PROPN
ftr-369	598	9	act	act	NOUN
ftr-369	598	10	of	of	ADP
ftr-369	598	11	2006	2006	NUM
ftr-369	598	12	249	249	NUM
ftr-369	598	13	(	(	PUNCT
ftr-369	598	14	1	1	NUM
ftr-369	598	15	)	)	PUNCT
ftr-369	598	16	type	type	NOUN
ftr-369	598	17	iii	iii	NOUN
ftr-369	598	18	supporting	support	VERB
ftr-369	598	19	organizations	organization	NOUN
ftr-369	598	20	may	may	AUX
ftr-369	598	21	not	not	PART
ftr-369	598	22	be	be	AUX
ftr-369	598	23	operated	operate	VERB
ftr-369	598	24	in	in	ADP
ftr-369	598	25	connection	connection	NOUN
ftr-369	598	26	with	with	ADP
ftr-369	598	27	any	any	DET
ftr-369	598	28	supported	support	VERB
ftr-369	598	29	organization	organization	NOUN
ftr-369	598	30	that	that	PRON
ftr-369	598	31	is	be	AUX
ftr-369	598	32	not	not	PART
ftr-369	598	33	organized	organize	VERB
ftr-369	598	34	in	in	ADP
ftr-369	598	35	the	the	DET
ftr-369	598	36	united	united	PROPN
ftr-369	598	37	states	states	PROPN
ftr-369	598	38	.	.	PUNCT
ftr-369	599	1	there	there	PRON
ftr-369	599	2	is	be	VERB
ftr-369	599	3	a	a	DET
ftr-369	599	4	transition	transition	NOUN
ftr-369	599	5	rule	rule	NOUN
ftr-369	599	6	that	that	PRON
ftr-369	599	7	delayed	delay	VERB
ftr-369	599	8	the	the	DET
ftr-369	599	9	effective	effective	ADJ
ftr-369	599	10	date	date	NOUN
ftr-369	599	11	of	of	ADP
ftr-369	599	12	this	this	DET
ftr-369	599	13	provision	provision	NOUN
ftr-369	599	14	for	for	ADP
ftr-369	599	15	three	three	NUM
ftr-369	599	16	years	year	NOUN
ftr-369	599	17	if	if	SCONJ
ftr-369	599	18	the	the	DET
ftr-369	599	19	supporting	support	VERB
ftr-369	599	20	organization	organization	NOUN
ftr-369	599	21	was	be	AUX
ftr-369	599	22	already	already	ADV
ftr-369	599	23	operated	operate	VERB
ftr-369	599	24	in	in	ADP
ftr-369	599	25	connection	connection	NOUN
ftr-369	599	26	with	with	ADP
ftr-369	599	27	non	non	ADJ
ftr-369	599	28	-	-	ADJ
ftr-369	599	29	u.s	u.s	ADJ
ftr-369	599	30	.	.	PROPN
ftr-369	599	31	supported	support	VERB
ftr-369	599	32	organizations	organization	NOUN
ftr-369	599	33	.	.	PUNCT
ftr-369	600	1	irc	irc	PROPN
ftr-369	600	2	§	§	PROPN
ftr-369	600	3	509(f)(1)(b)(ii	509(f)(1)(b)(ii	NOUN
ftr-369	600	4	)	)	PUNCT
ftr-369	600	5	.	.	PUNCT
ftr-369	601	1	(	(	PUNCT
ftr-369	601	2	2	2	X
ftr-369	601	3	)	)	PUNCT
ftr-369	601	4	if	if	SCONJ
ftr-369	601	5	a	a	DET
ftr-369	601	6	type	type	NOUN
ftr-369	601	7	i	i	PRON
ftr-369	601	8	or	or	CCONJ
ftr-369	601	9	type	type	NOUN
ftr-369	601	10	iii	iii	NUM
ftr-369	601	11	supporting	support	VERB
ftr-369	601	12	organization	organization	NOUN
ftr-369	601	13	supports	support	VERB
ftr-369	601	14	an	an	DET
ftr-369	601	15	organization	organization	NOUN
ftr-369	601	16	that	that	PRON
ftr-369	601	17	is	be	AUX
ftr-369	601	18	controlled	control	VERB
ftr-369	601	19	by	by	ADP
ftr-369	601	20	a	a	DET
ftr-369	601	21	donor	donor	NOUN
ftr-369	601	22	(	(	PUNCT
ftr-369	601	23	with	with	ADP
ftr-369	601	24	some	some	DET
ftr-369	601	25	exceptions	exception	NOUN
ftr-369	601	26	)	)	PUNCT
ftr-369	601	27	,	,	PUNCT
ftr-369	601	28	the	the	DET
ftr-369	601	29	supporting	support	VERB
ftr-369	601	30	organization	organization	NOUN
ftr-369	601	31	is	be	AUX
ftr-369	601	32	treated	treat	VERB
ftr-369	601	33	as	as	ADP
ftr-369	601	34	a	a	DET
ftr-369	601	35	private	private	ADJ
ftr-369	601	36	foundation	foundation	NOUN
ftr-369	601	37	instead	instead	ADV
ftr-369	601	38	of	of	ADP
ftr-369	601	39	a	a	DET
ftr-369	601	40	public	public	ADJ
ftr-369	601	41	charity	charity	NOUN
ftr-369	601	42	for	for	ADP
ftr-369	601	43	purposes	purpose	NOUN
ftr-369	601	44	of	of	ADP
ftr-369	601	45	the	the	DET
ftr-369	601	46	relationship	relationship	NOUN
ftr-369	601	47	test	test	NOUN
ftr-369	601	48	.	.	PUNCT
ftr-369	602	1	(	(	PUNCT
ftr-369	602	2	see	see	VERB
ftr-369	602	3	supra	supra	PROPN
ftr-369	602	4	note	note	PROPN
ftr-369	602	5	11	11	NUM
ftr-369	602	6	)	)	PUNCT
ftr-369	602	7	.	.	PUNCT
ftr-369	603	1	these	these	DET
ftr-369	603	2	supporting	support	VERB
ftr-369	603	3	organizations	organization	NOUN
ftr-369	603	4	will	will	AUX
ftr-369	603	5	fail	fail	VERB
ftr-369	603	6	the	the	DET
ftr-369	603	7	relationship	relationship	NOUN
ftr-369	603	8	test	test	NOUN
ftr-369	603	9	if	if	SCONJ
ftr-369	603	10	they	they	PRON
ftr-369	603	11	accept	accept	VERB
ftr-369	603	12	gifts	gift	NOUN
ftr-369	603	13	or	or	CCONJ
ftr-369	603	14	donations	donation	NOUN
ftr-369	603	15	from	from	ADP
ftr-369	603	16	:	:	PUNCT
ftr-369	603	17	(	(	PUNCT
ftr-369	603	18	a	a	X
ftr-369	603	19	)	)	PUNCT
ftr-369	603	20	any	any	DET
ftr-369	603	21	person	person	NOUN
ftr-369	603	22	(	(	PUNCT
ftr-369	603	23	other	other	ADJ
ftr-369	603	24	than	than	ADP
ftr-369	603	25	irc	irc	PROPN
ftr-369	603	26	§	§	PROPN
ftr-369	603	27	509(a)(1	509(a)(1	NUM
ftr-369	603	28	)	)	PUNCT
ftr-369	603	29	,	,	PUNCT
ftr-369	603	30	(	(	PUNCT
ftr-369	603	31	2	2	NUM
ftr-369	603	32	)	)	PUNCT
ftr-369	603	33	,	,	PUNCT
ftr-369	603	34	or	or	CCONJ
ftr-369	603	35	(	(	PUNCT
ftr-369	603	36	4	4	X
ftr-369	603	37	)	)	PUNCT
ftr-369	603	38	organizations	organization	NOUN
ftr-369	603	39	)	)	PUNCT
ftr-369	603	40	who	who	PRON
ftr-369	603	41	controls	control	VERB
ftr-369	603	42	,	,	PUNCT
ftr-369	603	43	directly	directly	ADV
ftr-369	603	44	or	or	CCONJ
ftr-369	603	45	indirectly	indirectly	ADV
ftr-369	603	46	,	,	PUNCT
ftr-369	603	47	either	either	CCONJ
ftr-369	603	48	alone	alone	ADJ
ftr-369	603	49	or	or	CCONJ
ftr-369	603	50	together	together	ADV
ftr-369	603	51	with	with	ADP
ftr-369	603	52	persons	person	NOUN
ftr-369	603	53	listed	list	VERB
ftr-369	603	54	in	in	ADP
ftr-369	603	55	the	the	DET
ftr-369	603	56	next	next	ADJ
ftr-369	603	57	two	two	NUM
ftr-369	603	58	provisions	provision	NOUN
ftr-369	603	59	(	(	PUNCT
ftr-369	603	60	b	b	NOUN
ftr-369	603	61	)	)	PUNCT
ftr-369	603	62	and	and	CCONJ
ftr-369	603	63	(	(	PUNCT
ftr-369	603	64	c	c	NOUN
ftr-369	603	65	)	)	PUNCT
ftr-369	603	66	,	,	PUNCT
ftr-369	603	67	the	the	DET
ftr-369	603	68	gover	gover	NOUN
ftr-369	603	69	ning	ning	NOUN
ftr-369	603	70	body	body	NOUN
ftr-369	603	71	of	of	ADP
ftr-369	603	72	a	a	DET
ftr-369	603	73	supported	support	VERB
ftr-369	603	74	organization	organization	NOUN
ftr-369	603	75	;	;	PUNCT
ftr-369	603	76	(	(	PUNCT
ftr-369	603	77	b	b	X
ftr-369	603	78	)	)	PUNCT
ftr-369	603	79	any	any	DET
ftr-369	603	80	family	family	NOUN
ftr-369	603	81	member	member	NOUN
ftr-369	603	82	described	describe	VERB
ftr-369	603	83	in	in	ADP
ftr-369	603	84	(	(	PUNCT
ftr-369	603	85	a	a	X
ftr-369	603	86	)	)	PUNCT
ftr-369	603	87	above	above	ADV
ftr-369	603	88	;	;	PUNCT
ftr-369	603	89	or	or	CCONJ
ftr-369	603	90	(	(	PUNCT
ftr-369	603	91	c	c	X
ftr-369	603	92	)	)	PUNCT
ftr-369	603	93	a	a	DET
ftr-369	603	94	35	35	NUM
ftr-369	603	95	%	%	NOUN
ftr-369	603	96	controlled	control	VERB
ftr-369	603	97	entity	entity	NOUN
ftr-369	603	98	as	as	SCONJ
ftr-369	603	99	described	describe	VERB
ftr-369	603	100	in	in	ADP
ftr-369	603	101	irc	irc	PROPN
ftr-369	603	102	§	§	PROPN
ftr-369	603	103	509(f)(2)(b	509(f)(2)(b	PROPN
ftr-369	603	104	)	)	PUNCT
ftr-369	603	105	.	.	PUNCT
ftr-369	604	1	(	(	PUNCT
ftr-369	604	2	3	3	X
ftr-369	604	3	)	)	PUNCT
ftr-369	604	4	the	the	DET
ftr-369	604	5	treasury	treasury	PROPN
ftr-369	604	6	department	department	PROPN
ftr-369	604	7	was	be	AUX
ftr-369	604	8	directed	direct	VERB
ftr-369	604	9	to	to	PART
ftr-369	604	10	create	create	VERB
ftr-369	604	11	new	new	ADJ
ftr-369	604	12	regulations	regulation	NOUN
ftr-369	604	13	governing	govern	VERB
ftr-369	604	14	the	the	DET
ftr-369	604	15	payout	payout	ADJ
ftr-369	604	16	requirements	requirement	NOUN
ftr-369	604	17	of	of	ADP
ftr-369	604	18	non	non	ADJ
ftr-369	604	19	-	-	ADJ
ftr-369	604	20	functionally	functionally	ADV
ftr-369	604	21	integrated	integrated	ADJ
ftr-369	604	22	type	type	NOUN
ftr-369	604	23	iii	iii	NOUN
ftr-369	604	24	supporting	support	VERB
ftr-369	604	25	organizations	organization	NOUN
ftr-369	604	26	.	.	PUNCT
ftr-369	605	1	these	these	DET
ftr-369	605	2	regulations	regulation	NOUN
ftr-369	605	3	were	be	AUX
ftr-369	605	4	to	to	PART
ftr-369	605	5	require	require	VERB
ftr-369	605	6	type	type	NOUN
ftr-369	605	7	iii	iii	NOUN
ftr-369	605	8	supporting	support	VERB
ftr-369	605	9	organizations	organization	NOUN
ftr-369	605	10	to	to	PART
ftr-369	605	11	make	make	VERB
ftr-369	605	12	significant	significant	ADJ
ftr-369	605	13	distributions	distribution	NOUN
ftr-369	605	14	of	of	ADP
ftr-369	605	15	a	a	DET
ftr-369	605	16	percentage	percentage	NOUN
ftr-369	605	17	of	of	ADP
ftr-369	605	18	income	income	NOUN
ftr-369	605	19	or	or	CCONJ
ftr-369	605	20	assets	asset	NOUN
ftr-369	605	21	to	to	PART
ftr-369	605	22	supported	support	VERB
ftr-369	605	23	organizations	organization	NOUN
ftr-369	605	24	.	.	PUNCT
ftr-369	606	1	pension	pension	NOUN
ftr-369	606	2	protection	protection	PROPN
ftr-369	606	3	act	act	NOUN
ftr-369	606	4	of	of	ADP
ftr-369	606	5	2006	2006	NUM
ftr-369	606	6	§	§	PROPN
ftr-369	606	7	1241(d	1241(d	NUM
ftr-369	606	8	)	)	PUNCT
ftr-369	606	9	.	.	PUNCT
ftr-369	607	1	(	(	PUNCT
ftr-369	607	2	4	4	X
ftr-369	607	3	)	)	PUNCT
ftr-369	607	4	with	with	ADP
ftr-369	607	5	certain	certain	ADJ
ftr-369	607	6	exceptions	exception	NOUN
ftr-369	607	7	,	,	PUNCT
ftr-369	607	8	the	the	DET
ftr-369	607	9	tax	tax	NOUN
ftr-369	607	10	on	on	ADP
ftr-369	607	11	excess	excess	ADJ
ftr-369	607	12	business	business	NOUN
ftr-369	607	13	holdings	holding	NOUN
ftr-369	607	14	was	be	AUX
ftr-369	607	15	expanded	expand	VERB
ftr-369	607	16	to	to	PART
ftr-369	607	17	apply	apply	VERB
ftr-369	607	18	to	to	ADP
ftr-369	607	19	type	type	NOUN
ftr-369	607	20	iii	iii	NUM
ftr-369	607	21	supporting	support	VERB
ftr-369	607	22	organizations	organization	NOUN
ftr-369	607	23	that	that	PRON
ftr-369	607	24	are	be	AUX
ftr-369	607	25	not	not	PART
ftr-369	607	26	functionally	functionally	ADV
ftr-369	607	27	integrated	integrate	VERB
ftr-369	607	28	.	.	PUNCT
ftr-369	608	1	type	type	PROPN
ftr-369	608	2	ii	ii	PROPN
ftr-369	608	3	supporting	support	VERB
ftr-369	608	4	organizations	organization	NOUN
ftr-369	608	5	are	be	AUX
ftr-369	608	6	also	also	ADV
ftr-369	608	7	impacted	impact	VERB
ftr-369	608	8	by	by	ADP
ftr-369	608	9	the	the	DET
ftr-369	608	10	excess	excess	ADJ
ftr-369	608	11	business	business	NOUN
ftr-369	608	12	holdings	holding	NOUN
ftr-369	608	13	provisions	provision	NOUN
ftr-369	608	14	if	if	SCONJ
ftr-369	608	15	they	they	PRON
ftr-369	608	16	accept	accept	VERB
ftr-369	608	17	gifts	gift	NOUN
ftr-369	608	18	or	or	CCONJ
ftr-369	608	19	donations	donation	NOUN
ftr-369	608	20	from	from	ADP
ftr-369	608	21	a	a	DET
ftr-369	608	22	person	person	NOUN
ftr-369	608	23	(	(	PUNCT
ftr-369	608	24	other	other	ADJ
ftr-369	608	25	than	than	ADP
ftr-369	608	26	a	a	DET
ftr-369	608	27	public	public	ADJ
ftr-369	608	28	charity	charity	NOUN
ftr-369	608	29	,	,	PUNCT
ftr-369	608	30	but	but	CCONJ
ftr-369	608	31	not	not	PART
ftr-369	608	32	a	a	DET
ftr-369	608	33	supporting	support	VERB
ftr-369	608	34	organization	organization	NOUN
ftr-369	608	35	)	)	PUNCT
ftr-369	608	36	with	with	ADP
ftr-369	608	37	direct	direct	ADJ
ftr-369	608	38	or	or	CCONJ
ftr-369	608	39	indirect	indirect	ADJ
ftr-369	608	40	control	control	NOUN
ftr-369	608	41	over	over	ADP
ftr-369	608	42	the	the	DET
ftr-369	608	43	governing	govern	VERB
ftr-369	608	44	body	body	NOUN
ftr-369	608	45	of	of	ADP
ftr-369	608	46	an	an	DET
ftr-369	608	47	organization	organization	NOUN
ftr-369	608	48	supported	support	VERB
ftr-369	608	49	by	by	ADP
ftr-369	608	50	the	the	DET
ftr-369	608	51	supporting	support	VERB
ftr-369	608	52	organization	organization	NOUN
ftr-369	608	53	,	,	PUNCT
ftr-369	608	54	a	a	DET
ftr-369	608	55	member	member	NOUN
ftr-369	608	56	of	of	ADP
ftr-369	608	57	the	the	DET
ftr-369	608	58	person	person	NOUN
ftr-369	608	59	’s	’s	PART
ftr-369	608	60	family	family	NOUN
ftr-369	608	61	,	,	PUNCT
ftr-369	608	62	or	or	CCONJ
ftr-369	608	63	a	a	DET
ftr-369	608	64	35	35	NUM
ftr-369	608	65	%	%	NOUN
ftr-369	608	66	controlled	control	VERB
ftr-369	608	67	entity	entity	NOUN
ftr-369	608	68	.	.	PUNCT
ftr-369	609	1	irc	irc	PROPN
ftr-369	609	2	§	§	PROPN
ftr-369	609	3	4943(f	4943(f	PROPN
ftr-369	609	4	)	)	PUNCT
ftr-369	609	5	.	.	PUNCT
ftr-369	610	1	(	(	PUNCT
ftr-369	610	2	5	5	X
ftr-369	610	3	)	)	PUNCT
ftr-369	610	4	the	the	DET
ftr-369	610	5	definition	definition	NOUN
ftr-369	610	6	of	of	ADP
ftr-369	610	7	a	a	DET
ftr-369	610	8	“	"	PUNCT
ftr-369	610	9	qualifying	qualify	VERB
ftr-369	610	10	distribution	distribution	NOUN
ftr-369	610	11	”	"	PUNCT
ftr-369	610	12	was	be	AUX
ftr-369	610	13	modified	modify	VERB
ftr-369	610	14	so	so	SCONJ
ftr-369	610	15	that	that	SCONJ
ftr-369	610	16	payments	payment	NOUN
ftr-369	610	17	made	make	VERB
ftr-369	610	18	by	by	ADP
ftr-369	610	19	a	a	DET
ftr-369	610	20	non	non	ADJ
ftr-369	610	21	-	-	ADJ
ftr-369	610	22	operating	operate	VERB
ftr-369	610	23	private	private	ADJ
ftr-369	610	24	foundation	foundation	NOUN
ftr-369	610	25	to	to	ADP
ftr-369	610	26	a	a	DET
ftr-369	610	27	supporting	support	VERB
ftr-369	610	28	organization	organization	NOUN
ftr-369	610	29	do	do	AUX
ftr-369	610	30	not	not	PART
ftr-369	610	31	constitute	constitute	VERB
ftr-369	610	32	a	a	DET
ftr-369	610	33	qualifying	qualifying	NOUN
ftr-369	610	34	distribution	distribution	NOUN
ftr-369	610	35	.	.	PUNCT
ftr-369	611	1	the	the	DET
ftr-369	611	2	definition	definition	NOUN
ftr-369	611	3	of	of	ADP
ftr-369	611	4	a	a	DET
ftr-369	611	5	“	"	PUNCT
ftr-369	611	6	taxable	taxable	ADJ
ftr-369	611	7	expenditure	expenditure	NOUN
ftr-369	611	8	”	"	PUNCT
ftr-369	611	9	was	be	AUX
ftr-369	611	10	changed	change	VERB
ftr-369	611	11	to	to	PART
ftr-369	611	12	provide	provide	VERB
ftr-369	611	13	that	that	SCONJ
ftr-369	611	14	any	any	DET
ftr-369	611	15	amounts	amount	NOUN
ftr-369	611	16	that	that	SCONJ
ftr-369	611	17	private	private	ADJ
ftr-369	611	18	foundations	foundation	NOUN
ftr-369	611	19	paid	pay	VERB
ftr-369	611	20	to	to	ADP
ftr-369	611	21	supporting	support	VERB
ftr-369	611	22	organizations	organization	NOUN
ftr-369	611	23	would	would	AUX
ftr-369	611	24	be	be	AUX
ftr-369	611	25	treated	treat	VERB
ftr-369	611	26	as	as	ADP
ftr-369	611	27	a	a	DET
ftr-369	611	28	taxable	taxable	ADJ
ftr-369	611	29	expenditure	expenditure	NOUN
ftr-369	611	30	unless	unless	SCONJ
ftr-369	611	31	the	the	DET
ftr-369	611	32	private	private	ADJ
ftr-369	611	33	foundation	foundation	NOUN
ftr-369	611	34	exercises	exercise	VERB
ftr-369	611	35	expenditure	expenditure	NOUN
ftr-369	611	36	responsibility	responsibility	NOUN
ftr-369	611	37	.	.	PUNCT
ftr-369	612	1	as	as	ADP
ftr-369	612	2	a	a	DET
ftr-369	612	3	result	result	NOUN
ftr-369	612	4	,	,	PUNCT
ftr-369	612	5	no	no	DET
ftr-369	612	6	payments	payment	NOUN
ftr-369	612	7	to	to	PART
ftr-369	612	8	type	type	VERB
ftr-369	612	9	iii	iii	NUM
ftr-369	612	10	supporting	support	VERB
ftr-369	612	11	organizations	organization	NOUN
ftr-369	612	12	that	that	PRON
ftr-369	612	13	are	be	AUX
ftr-369	612	14	not	not	PART
ftr-369	612	15	functionally	functionally	ADV
ftr-369	612	16	integrated	integrate	VERB
ftr-369	612	17	count	count	NOUN
ftr-369	612	18	as	as	ADP
ftr-369	612	19	a	a	DET
ftr-369	612	20	qualifying	qualifying	NOUN
ftr-369	612	21	distribution	distribution	NOUN
ftr-369	612	22	.	.	PUNCT
ftr-369	613	1	irc	irc	PROPN
ftr-369	613	2	§	§	PROPN
ftr-369	613	3	4942(g)(4)(a)(i	4942(g)(4)(a)(i	PROPN
ftr-369	613	4	)	)	PUNCT
ftr-369	613	5	.	.	PUNCT
ftr-369	614	1	no	no	DET
ftr-369	614	2	payments	payment	NOUN
ftr-369	614	3	made	make	VERB
ftr-369	614	4	to	to	PART
ftr-369	614	5	type	type	VERB
ftr-369	614	6	i	i	PRON
ftr-369	614	7	or	or	CCONJ
ftr-369	614	8	ii	ii	NOUN
ftr-369	614	9	supporting	support	VERB
ftr-369	614	10	organizations	organization	NOUN
ftr-369	614	11	,	,	PUNCT
ftr-369	614	12	or	or	CCONJ
ftr-369	614	13	to	to	ADP
ftr-369	614	14	organizations	organization	NOUN
ftr-369	614	15	that	that	PRON
ftr-369	614	16	are	be	AUX
ftr-369	614	17	supervised	supervise	VERB
ftr-369	614	18	or	or	CCONJ
ftr-369	614	19	controlled	control	VERB
ftr-369	614	20	in	in	ADP
ftr-369	614	21	connection	connection	NOUN
ftr-369	614	22	with	with	ADP
ftr-369	614	23	type	type	NOUN
ftr-369	614	24	i	i	PROPN
ftr-369	614	25	or	or	CCONJ
ftr-369	614	26	ii	ii	NOUN
ftr-369	614	27	organizations	organization	NOUN
ftr-369	614	28	,	,	PUNCT
ftr-369	614	29	or	or	CCONJ
ftr-369	614	30	to	to	ADP
ftr-369	614	31	functionally	functionally	ADV
ftr-369	614	32	integrated	integrate	VERB
ftr-369	614	33	type	type	NOUN
ftr-369	614	34	iii	iii	NOUN
ftr-369	614	35	supporting	support	VERB
ftr-369	614	36	250	250	NUM
ftr-369	614	37	florida	florida	PROPN
ftr-369	614	38	tax	tax	NOUN
ftr-369	614	39	review	review	NOUN
ftr-369	614	40	[	[	X
ftr-369	614	41	vol	vol	NOUN
ftr-369	614	42	.	.	PUNCT
ftr-369	615	1	9:4	9:4	NUM
ftr-369	615	2	vi	vi	NOUN
ftr-369	615	3	.	.	PROPN
ftr-369	615	4	jct	jct	PROPN
ftr-369	615	5	and	and	CCONJ
ftr-369	615	6	irs	irs	PROPN
ftr-369	615	7	guidance	guidance	NOUN
ftr-369	615	8	on	on	ADP
ftr-369	615	9	the	the	DET
ftr-369	615	10	2006	2006	NUM
ftr-369	615	11	amendments	amendment	NOUN
ftr-369	615	12	the	the	DET
ftr-369	615	13	joint	joint	ADJ
ftr-369	615	14	committee	committee	NOUN
ftr-369	615	15	on	on	ADP
ftr-369	615	16	taxation	taxation	NOUN
ftr-369	615	17	(	(	PUNCT
ftr-369	615	18	jct	jct	PROPN
ftr-369	615	19	)	)	PUNCT
ftr-369	615	20	provided	provide	VERB
ftr-369	615	21	tax	tax	NOUN
ftr-369	615	22	practitioners	practitioner	NOUN
ftr-369	615	23	with	with	ADP
ftr-369	615	24	its	its	PRON
ftr-369	615	25	analysis	analysis	NOUN
ftr-369	615	26	of	of	ADP
ftr-369	615	27	the	the	DET
ftr-369	615	28	ppa	ppa	PROPN
ftr-369	615	29	’s	’s	PART
ftr-369	615	30	amendments	amendment	NOUN
ftr-369	615	31	impacting	impact	VERB
ftr-369	615	32	supporting	support	VERB
ftr-369	615	33	organizations	organization	NOUN
ftr-369	615	34	,	,	PUNCT
ftr-369	615	35	donor	donor	NOUN
ftr-369	615	36	-	-	PUNCT
ftr-369	615	37	advised	advise	VERB
ftr-369	615	38	funds	fund	NOUN
ftr-369	615	39	,	,	PUNCT
ftr-369	615	40	and	and	CCONJ
ftr-369	615	41	sponsoring	sponsor	VERB
ftr-369	615	42	organizations	organization	NOUN
ftr-369	615	43	.	.	PUNCT
ftr-369	616	1	a.	a.	PROPN
ftr-369	616	2	jct	jct	PROPN
ftr-369	616	3	report	report	PROPN
ftr-369	616	4	on	on	ADP
ftr-369	616	5	amendments	amendment	NOUN
ftr-369	616	6	to	to	PART
ftr-369	616	7	irc	irc	VERB
ftr-369	616	8	section	section	NOUN
ftr-369	616	9	4958	4958	NUM
ftr-369	616	10	:	:	PUNCT
ftr-369	616	11	impact	impact	NOUN
ftr-369	616	12	on	on	ADP
ftr-369	616	13	donor	donor	NOUN
ftr-369	616	14	-	-	PUNCT
ftr-369	616	15	advised	advise	VERB
ftr-369	616	16	funds	fund	NOUN
ftr-369	616	17	the	the	DET
ftr-369	616	18	jct	jct	PROPN
ftr-369	616	19	report	report	NOUN
ftr-369	616	20	addressed	address	VERB
ftr-369	616	21	four	four	NUM
ftr-369	616	22	key	key	ADJ
ftr-369	616	23	changes	change	NOUN
ftr-369	616	24	impacting	impact	VERB
ftr-369	616	25	donor	donor	NOUN
ftr-369	616	26	-	-	PUNCT
ftr-369	616	27	advised	advise	VERB
ftr-369	616	28	funds	fund	NOUN
ftr-369	616	29	:	:	PUNCT
ftr-369	616	30	(	(	PUNCT
ftr-369	616	31	1	1	X
ftr-369	616	32	)	)	PUNCT
ftr-369	616	33	automatic	automatic	ADJ
ftr-369	616	34	excess	excess	ADJ
ftr-369	616	35	benefit	benefit	NOUN
ftr-369	616	36	transactions	transaction	NOUN
ftr-369	616	37	;	;	PUNCT
ftr-369	616	38	(	(	PUNCT
ftr-369	616	39	2	2	X
ftr-369	616	40	)	)	PUNCT
ftr-369	616	41	disqualified	disqualify	VERB
ftr-369	616	42	persons	person	NOUN
ftr-369	616	43	;	;	PUNCT
ftr-369	616	44	(	(	PUNCT
ftr-369	616	45	3	3	X
ftr-369	616	46	)	)	PUNCT
ftr-369	616	47	taxable	taxable	ADJ
ftr-369	616	48	distributions;106	distributions;106	NOUN
ftr-369	616	49	and	and	CCONJ
ftr-369	616	50	(	(	PUNCT
ftr-369	616	51	4	4	NUM
ftr-369	616	52	)	)	PUNCT
ftr-369	616	53	more	more	ADJ
ftr-369	616	54	than	than	ADP
ftr-369	616	55	incidental	incidental	ADJ
ftr-369	616	56	benefit.107	benefit.107	NOUN
ftr-369	616	57	however	however	ADV
ftr-369	616	58	,	,	PUNCT
ftr-369	616	59	it	it	PRON
ftr-369	616	60	was	be	AUX
ftr-369	616	61	the	the	DET
ftr-369	616	62	jct	jct	PROPN
ftr-369	616	63	’s	’s	PART
ftr-369	616	64	example	example	NOUN
ftr-369	616	65	of	of	ADP
ftr-369	616	66	the	the	DET
ftr-369	616	67	incidental	incidental	ADJ
ftr-369	616	68	benefit	benefit	NOUN
ftr-369	616	69	provision	provision	NOUN
ftr-369	616	70	that	that	PRON
ftr-369	616	71	drew	draw	VERB
ftr-369	616	72	the	the	DET
ftr-369	616	73	most	most	ADJ
ftr-369	616	74	attention	attention	NOUN
ftr-369	616	75	from	from	ADP
ftr-369	616	76	tax	tax	NOUN
ftr-369	616	77	practitioners.108	practitioners.108	NOUN
ftr-369	616	78	barely	barely	ADV
ftr-369	616	79	mentioned	mention	VERB
ftr-369	616	80	in	in	ADP
ftr-369	616	81	the	the	DET
ftr-369	616	82	jct	jct	PROPN
ftr-369	616	83	report	report	NOUN
ftr-369	616	84	was	be	AUX
ftr-369	616	85	the	the	DET
ftr-369	616	86	fact	fact	NOUN
ftr-369	616	87	that	that	SCONJ
ftr-369	616	88	congress	congress	PROPN
ftr-369	616	89	,	,	PUNCT
ftr-369	616	90	in	in	ADP
ftr-369	616	91	enacting	enact	VERB
ftr-369	616	92	the	the	DET
ftr-369	616	93	amendments	amendment	NOUN
ftr-369	616	94	to	to	PART
ftr-369	616	95	irc	irc	VERB
ftr-369	616	96	section	section	NOUN
ftr-369	616	97	4958	4958	NUM
ftr-369	616	98	,	,	PUNCT
ftr-369	616	99	had	have	AUX
ftr-369	616	100	opted	opt	VERB
ftr-369	616	101	to	to	PART
ftr-369	616	102	treat	treat	VERB
ftr-369	616	103	donors	donor	NOUN
ftr-369	616	104	,	,	PUNCT
ftr-369	616	105	donor	donor	NOUN
ftr-369	616	106	advisors	advisor	NOUN
ftr-369	616	107	,	,	PUNCT
ftr-369	616	108	and	and	CCONJ
ftr-369	616	109	investment	investment	NOUN
ftr-369	616	110	advisors	advisor	NOUN
ftr-369	616	111	to	to	ADP
ftr-369	616	112	donor	donor	NOUN
ftr-369	616	113	-	-	PUNCT
ftr-369	616	114	advised	advise	VERB
ftr-369	616	115	funds	fund	NOUN
ftr-369	616	116	much	much	ADV
ftr-369	616	117	more	more	ADV
ftr-369	616	118	harshly	harshly	ADV
ftr-369	616	119	than	than	ADP
ftr-369	616	120	from	from	ADP
ftr-369	616	121	the	the	DET
ftr-369	616	122	generally	generally	ADV
ftr-369	616	123	applicable	applicable	ADJ
ftr-369	616	124	rule	rule	NOUN
ftr-369	616	125	.	.	PUNCT
ftr-369	617	1	the	the	DET
ftr-369	617	2	generally	generally	ADV
ftr-369	617	3	applicable	applicable	ADJ
ftr-369	617	4	rule	rule	NOUN
ftr-369	617	5	provides	provide	VERB
ftr-369	617	6	that	that	SCONJ
ftr-369	617	7	an	an	DET
ftr-369	617	8	excess	excess	ADJ
ftr-369	617	9	benefit	benefit	NOUN
ftr-369	617	10	is	be	AUX
ftr-369	617	11	the	the	DET
ftr-369	617	12	“	"	PUNCT
ftr-369	617	13	amount	amount	NOUN
ftr-369	617	14	by	by	ADP
ftr-369	617	15	which	which	PRON
ftr-369	617	16	the	the	DET
ftr-369	617	17	value	value	NOUN
ftr-369	617	18	of	of	ADP
ftr-369	617	19	the	the	DET
ftr-369	617	20	economic	economic	ADJ
ftr-369	617	21	benefit	benefit	NOUN
ftr-369	617	22	provided	provide	VERB
ftr-369	617	23	exceeds	exceed	VERB
ftr-369	617	24	the	the	DET
ftr-369	617	25	value	value	NOUN
ftr-369	617	26	of	of	ADP
ftr-369	617	27	the	the	DET
ftr-369	617	28	consideration	consideration	NOUN
ftr-369	617	29	received	receive	VERB
ftr-369	617	30	.	.	PUNCT
ftr-369	618	1	”109	”109	VERB
ftr-369	618	2	instead	instead	ADV
ftr-369	618	3	,	,	PUNCT
ftr-369	618	4	the	the	DET
ftr-369	618	5	entire	entire	ADJ
ftr-369	618	6	amount	amount	NOUN
ftr-369	618	7	of	of	ADP
ftr-369	618	8	the	the	DET
ftr-369	618	9	payment	payment	NOUN
ftr-369	618	10	is	be	AUX
ftr-369	618	11	treated	treat	VERB
ftr-369	618	12	as	as	ADP
ftr-369	618	13	the	the	DET
ftr-369	618	14	amount	amount	NOUN
ftr-369	618	15	of	of	ADP
ftr-369	618	16	the	the	DET
ftr-369	618	17	excess	excess	ADJ
ftr-369	618	18	benefit	benefit	NOUN
ftr-369	618	19	,	,	PUNCT
ftr-369	618	20	even	even	ADV
ftr-369	618	21	if	if	SCONJ
ftr-369	618	22	the	the	DET
ftr-369	618	23	donor	donor	NOUN
ftr-369	618	24	-	-	PUNCT
ftr-369	618	25	advised	advise	VERB
ftr-369	618	26	fund	fund	NOUN
ftr-369	618	27	received	receive	VERB
ftr-369	618	28	valuable	valuable	ADJ
ftr-369	618	29	consideration	consideration	NOUN
ftr-369	618	30	from	from	ADP
ftr-369	618	31	the	the	DET
ftr-369	618	32	donor	donor	NOUN
ftr-369	618	33	,	,	PUNCT
ftr-369	618	34	donor	donor	NOUN
ftr-369	618	35	advisor	advisor	NOUN
ftr-369	618	36	,	,	PUNCT
ftr-369	618	37	or	or	CCONJ
ftr-369	618	38	other	other	ADJ
ftr-369	618	39	disqualified	disqualify	VERB
ftr-369	618	40	person.110	person.110	NOUN
ftr-369	618	41	considerations	consideration	NOUN
ftr-369	618	42	,	,	PUNCT
ftr-369	618	43	count	count	VERB
ftr-369	618	44	as	as	ADP
ftr-369	618	45	qualifying	qualify	VERB
ftr-369	618	46	distributions	distribution	NOUN
ftr-369	618	47	if	if	SCONJ
ftr-369	618	48	:	:	PUNCT
ftr-369	618	49	(	(	PUNCT
ftr-369	618	50	a	a	X
ftr-369	618	51	)	)	PUNCT
ftr-369	618	52	a	a	DET
ftr-369	618	53	disqualified	disqualify	VERB
ftr-369	618	54	person	person	NOUN
ftr-369	618	55	of	of	ADP
ftr-369	618	56	the	the	DET
ftr-369	618	57	private	private	ADJ
ftr-369	618	58	foundation	foundation	NOUN
ftr-369	618	59	controls	control	NOUN
ftr-369	618	60	,	,	PUNCT
ftr-369	618	61	directly	directly	ADV
ftr-369	618	62	or	or	CCONJ
ftr-369	618	63	indirectly	indirectly	ADV
ftr-369	618	64	,	,	PUNCT
ftr-369	618	65	either	either	CCONJ
ftr-369	618	66	the	the	DET
ftr-369	618	67	organization	organization	NOUN
ftr-369	618	68	or	or	CCONJ
ftr-369	618	69	a	a	DET
ftr-369	618	70	supported	support	VERB
ftr-369	618	71	organization	organization	NOUN
ftr-369	618	72	;	;	PUNCT
ftr-369	618	73	or	or	CCONJ
ftr-369	618	74	(	(	PUNCT
ftr-369	618	75	b	b	X
ftr-369	618	76	)	)	PUNCT
ftr-369	618	77	such	such	DET
ftr-369	618	78	a	a	DET
ftr-369	618	79	distribution	distribution	NOUN
ftr-369	618	80	is	be	AUX
ftr-369	618	81	declared	declare	VERB
ftr-369	618	82	inappropriate	inappropriate	ADJ
ftr-369	618	83	by	by	ADP
ftr-369	618	84	regulations	regulation	NOUN
ftr-369	618	85	issued	issue	VERB
ftr-369	618	86	by	by	ADP
ftr-369	618	87	the	the	DET
ftr-369	618	88	irs	irs	PROPN
ftr-369	618	89	.	.	PUNCT
ftr-369	619	1	irc	irc	PROPN
ftr-369	619	2	§	§	PROPN
ftr-369	619	3	4945(d)(4)(a	4945(d)(4)(a	NUM
ftr-369	619	4	)	)	PUNCT
ftr-369	619	5	.	.	PUNCT
ftr-369	620	1	(	(	PUNCT
ftr-369	620	2	6	6	X
ftr-369	620	3	)	)	PUNCT
ftr-369	620	4	supporting	support	VERB
ftr-369	620	5	organizations	organization	NOUN
ftr-369	620	6	are	be	AUX
ftr-369	620	7	subject	subject	ADJ
ftr-369	620	8	to	to	ADP
ftr-369	620	9	new	new	ADJ
ftr-369	620	10	tax	tax	NOUN
ftr-369	620	11	return	return	NOUN
ftr-369	620	12	requirements	requirement	NOUN
ftr-369	620	13	that	that	PRON
ftr-369	620	14	must	must	AUX
ftr-369	620	15	include	include	VERB
ftr-369	620	16	information	information	NOUN
ftr-369	620	17	concerning	concern	VERB
ftr-369	620	18	the	the	DET
ftr-369	620	19	organizations	organization	NOUN
ftr-369	620	20	it	it	PRON
ftr-369	620	21	supports	support	VERB
ftr-369	620	22	,	,	PUNCT
ftr-369	620	23	whether	whether	SCONJ
ftr-369	620	24	it	it	PRON
ftr-369	620	25	meets	meet	VERB
ftr-369	620	26	the	the	DET
ftr-369	620	27	definitional	definitional	ADJ
ftr-369	620	28	requirements	requirement	NOUN
ftr-369	620	29	of	of	ADP
ftr-369	620	30	irc	irc	PROPN
ftr-369	620	31	§	§	PROPN
ftr-369	620	32	509(a)(3)(b	509(a)(3)(b	PROPN
ftr-369	620	33	)	)	PUNCT
ftr-369	620	34	,	,	PUNCT
ftr-369	620	35	and	and	CCONJ
ftr-369	620	36	a	a	DET
ftr-369	620	37	certification	certification	NOUN
ftr-369	620	38	that	that	SCONJ
ftr-369	620	39	it	it	PRON
ftr-369	620	40	is	be	AUX
ftr-369	620	41	not	not	PART
ftr-369	620	42	directly	directly	ADV
ftr-369	620	43	or	or	CCONJ
ftr-369	620	44	indirectly	indirectly	ADV
ftr-369	620	45	controlled	control	VERB
ftr-369	620	46	by	by	ADP
ftr-369	620	47	one	one	NUM
ftr-369	620	48	or	or	CCONJ
ftr-369	620	49	more	more	ADJ
ftr-369	620	50	disqualified	disqualify	VERB
ftr-369	620	51	persons	person	NOUN
ftr-369	620	52	.	.	PUNCT
ftr-369	621	1	irc	irc	PROPN
ftr-369	621	2	§	§	PROPN
ftr-369	621	3	§	§	PROPN
ftr-369	621	4	6033(a)(3)(b	6033(a)(3)(b	NUM
ftr-369	621	5	)	)	PUNCT
ftr-369	621	6	and	and	CCONJ
ftr-369	621	7	6033(l	6033(l	NOUN
ftr-369	621	8	)	)	PUNCT
ftr-369	621	9	.	.	PUNCT
ftr-369	622	1	106	106	NUM
ftr-369	622	2	.	.	PUNCT
ftr-369	623	1	a	a	DET
ftr-369	623	2	20	20	NUM
ftr-369	623	3	%	%	NOUN
ftr-369	623	4	tax	tax	NOUN
ftr-369	623	5	is	be	AUX
ftr-369	623	6	imposed	impose	VERB
ftr-369	623	7	sponsoring	sponsor	VERB
ftr-369	623	8	organizations	organization	NOUN
ftr-369	623	9	of	of	ADP
ftr-369	623	10	donor	donor	NOUN
ftr-369	623	11	-	-	PUNCT
ftr-369	623	12	advised	advise	VERB
ftr-369	623	13	funds	fund	NOUN
ftr-369	623	14	for	for	ADP
ftr-369	623	15	taxable	taxable	ADJ
ftr-369	623	16	distributions	distribution	NOUN
ftr-369	623	17	under	under	ADP
ftr-369	623	18	irc	irc	PROPN
ftr-369	623	19	§	§	PROPN
ftr-369	623	20	4966(a	4966(a	NOUN
ftr-369	623	21	)	)	PUNCT
ftr-369	623	22	,	,	PUNCT
ftr-369	623	23	and	and	CCONJ
ftr-369	623	24	an	an	DET
ftr-369	623	25	additional	additional	ADJ
ftr-369	623	26	tax	tax	NOUN
ftr-369	623	27	is	be	AUX
ftr-369	623	28	imposed	impose	VERB
ftr-369	623	29	on	on	ADP
ftr-369	623	30	a	a	DET
ftr-369	623	31	fund	fund	NOUN
ftr-369	623	32	manager	manager	NOUN
ftr-369	623	33	who	who	PRON
ftr-369	623	34	knowingly	knowingly	ADV
ftr-369	623	35	agrees	agree	VERB
ftr-369	623	36	to	to	PART
ftr-369	623	37	make	make	VERB
ftr-369	623	38	a	a	DET
ftr-369	623	39	taxable	taxable	ADJ
ftr-369	623	40	distribution	distribution	NOUN
ftr-369	623	41	(	(	PUNCT
ftr-369	623	42	up	up	ADP
ftr-369	623	43	to	to	ADP
ftr-369	623	44	a	a	DET
ftr-369	623	45	limit	limit	NOUN
ftr-369	623	46	of	of	ADP
ftr-369	623	47	$	$	SYM
ftr-369	623	48	10,000	10,000	NUM
ftr-369	623	49	)	)	PUNCT
ftr-369	623	50	.	.	PUNCT
ftr-369	624	1	107	107	NUM
ftr-369	624	2	.	.	PUNCT
ftr-369	625	1	see	see	VERB
ftr-369	625	2	supra	supra	PROPN
ftr-369	625	3	notes	note	NOUN
ftr-369	625	4	4	4	NUM
ftr-369	625	5	,	,	PUNCT
ftr-369	625	6	5	5	NUM
ftr-369	625	7	and	and	CCONJ
ftr-369	625	8	accompanying	accompany	VERB
ftr-369	625	9	text	text	NOUN
ftr-369	625	10	.	.	PUNCT
ftr-369	626	1	108	108	NUM
ftr-369	626	2	.	.	PUNCT
ftr-369	627	1	see	see	VERB
ftr-369	627	2	supra	supra	PROPN
ftr-369	627	3	note	note	PROPN
ftr-369	627	4	103	103	NUM
ftr-369	627	5	and	and	CCONJ
ftr-369	627	6	accompanying	accompany	VERB
ftr-369	627	7	text	text	NOUN
ftr-369	627	8	.	.	PUNCT
ftr-369	628	1	109	109	NUM
ftr-369	628	2	.	.	PUNCT
ftr-369	629	1	joint	joint	PROPN
ftr-369	629	2	committee	committee	PROPN
ftr-369	629	3	on	on	ADP
ftr-369	629	4	taxation	taxation	NOUN
ftr-369	629	5	,	,	PUNCT
ftr-369	629	6	supra	supra	PROPN
ftr-369	629	7	note	note	PROPN
ftr-369	629	8	11	11	NUM
ftr-369	629	9	,	,	PUNCT
ftr-369	629	10	n.524	n.524	PROPN
ftr-369	629	11	.	.	PUNCT
ftr-369	630	1	110	110	NUM
ftr-369	630	2	.	.	PUNCT
ftr-369	631	1	i	i	PRON
ftr-369	631	2	d.	d.	PROPN
ftr-369	631	3	2009	2009	NUM
ftr-369	631	4	]	]	PUNCT
ftr-369	632	1	the	the	DET
ftr-369	632	2	pension	pension	NOUN
ftr-369	632	3	protection	protection	PROPN
ftr-369	632	4	act	act	NOUN
ftr-369	632	5	of	of	ADP
ftr-369	632	6	2006	2006	NUM
ftr-369	632	7	251	251	NUM
ftr-369	632	8	b.	b.	PROPN
ftr-369	632	9	excise	excise	NOUN
ftr-369	632	10	tax	tax	NOUN
ftr-369	632	11	on	on	ADP
ftr-369	632	12	more	more	ADJ
ftr-369	632	13	than	than	ADP
ftr-369	632	14	incidental	incidental	ADJ
ftr-369	632	15	benefits	benefit	NOUN
ftr-369	632	16	to	to	PART
ftr-369	632	17	disqualified	disqualify	VERB
ftr-369	632	18	persons	person	NOUN
ftr-369	632	19	if	if	SCONJ
ftr-369	632	20	disqualified	disqualify	VERB
ftr-369	632	21	persons111	persons111	PROPN
ftr-369	632	22	provide	provide	VERB
ftr-369	632	23	advice	advice	NOUN
ftr-369	632	24	to	to	ADP
ftr-369	632	25	a	a	DET
ftr-369	632	26	donor	donor	NOUN
ftr-369	632	27	-	-	PUNCT
ftr-369	632	28	advised	advise	VERB
ftr-369	632	29	fund	fund	NOUN
ftr-369	632	30	that	that	PRON
ftr-369	632	31	results	result	VERB
ftr-369	632	32	in	in	ADP
ftr-369	632	33	any	any	DET
ftr-369	632	34	disqualified	disqualify	VERB
ftr-369	632	35	person	person	NOUN
ftr-369	632	36	receiving	receive	VERB
ftr-369	632	37	more	more	ADJ
ftr-369	632	38	than	than	ADP
ftr-369	632	39	an	an	DET
ftr-369	632	40	incidental	incidental	ADJ
ftr-369	632	41	benefit	benefit	NOUN
ftr-369	632	42	,	,	PUNCT
ftr-369	632	43	an	an	DET
ftr-369	632	44	excise	excise	NOUN
ftr-369	632	45	tax	tax	NOUN
ftr-369	632	46	of	of	ADP
ftr-369	632	47	125	125	NUM
ftr-369	632	48	%	%	NOUN
ftr-369	632	49	of	of	ADP
ftr-369	632	50	the	the	DET
ftr-369	632	51	benefit	benefit	NOUN
ftr-369	632	52	is	be	AUX
ftr-369	632	53	imposed	impose	VERB
ftr-369	632	54	on	on	ADP
ftr-369	632	55	that	that	DET
ftr-369	632	56	person.112	person.112	NOUN
ftr-369	632	57	of	of	ADP
ftr-369	632	58	primary	primary	ADJ
ftr-369	632	59	concern	concern	NOUN
ftr-369	632	60	to	to	ADP
ftr-369	632	61	practitioners	practitioner	NOUN
ftr-369	632	62	was	be	AUX
ftr-369	632	63	the	the	DET
ftr-369	632	64	very	very	ADV
ftr-369	632	65	low	low	ADJ
ftr-369	632	66	threshold	threshold	NOUN
ftr-369	632	67	that	that	SCONJ
ftr-369	632	68	the	the	DET
ftr-369	632	69	jct	jct	NOUN
ftr-369	632	70	set	set	VERB
ftr-369	632	71	in	in	ADP
ftr-369	632	72	its	its	PRON
ftr-369	632	73	example	example	NOUN
ftr-369	632	74	of	of	ADP
ftr-369	632	75	an	an	DET
ftr-369	632	76	“	"	PUNCT
ftr-369	632	77	incidental	incidental	ADJ
ftr-369	632	78	benefit	benefit	NOUN
ftr-369	632	79	”	"	PUNCT
ftr-369	632	80	from	from	ADP
ftr-369	632	81	a	a	DET
ftr-369	632	82	distribution	distribution	NOUN
ftr-369	632	83	made	make	VERB
ftr-369	632	84	from	from	ADP
ftr-369	632	85	a	a	DET
ftr-369	632	86	donor	donor	NOUN
ftr-369	632	87	-	-	PUNCT
ftr-369	632	88	advised	advise	VERB
ftr-369	632	89	fund	fund	NOUN
ftr-369	632	90	.	.	PUNCT
ftr-369	633	1	the	the	DET
ftr-369	633	2	jct	jct	PROPN
ftr-369	633	3	report	report	NOUN
ftr-369	633	4	stated	state	VERB
ftr-369	633	5	:	:	PUNCT
ftr-369	633	6	in	in	ADP
ftr-369	633	7	general	general	ADJ
ftr-369	633	8	,	,	PUNCT
ftr-369	633	9	under	under	ADP
ftr-369	633	10	the	the	DET
ftr-369	633	11	provision	provision	NOUN
ftr-369	633	12	,	,	PUNCT
ftr-369	633	13	there	there	PRON
ftr-369	633	14	is	be	VERB
ftr-369	633	15	more	more	ADJ
ftr-369	633	16	than	than	ADP
ftr-369	633	17	an	an	DET
ftr-369	633	18	incidental	incidental	ADJ
ftr-369	633	19	benefit	benefit	NOUN
ftr-369	633	20	if	if	SCONJ
ftr-369	633	21	,	,	PUNCT
ftr-369	633	22	as	as	ADP
ftr-369	633	23	a	a	DET
ftr-369	633	24	result	result	NOUN
ftr-369	633	25	of	of	ADP
ftr-369	633	26	a	a	DET
ftr-369	633	27	distribution	distribution	NOUN
ftr-369	633	28	from	from	ADP
ftr-369	633	29	a	a	DET
ftr-369	633	30	donor	donor	NOUN
ftr-369	633	31	advised	advise	VERB
ftr-369	633	32	fund	fund	NOUN
ftr-369	633	33	,	,	PUNCT
ftr-369	633	34	a	a	DET
ftr-369	633	35	donor	donor	NOUN
ftr-369	633	36	,	,	PUNCT
ftr-369	633	37	donor	donor	NOUN
ftr-369	633	38	advisor	advisor	NOUN
ftr-369	633	39	,	,	PUNCT
ftr-369	633	40	or	or	CCONJ
ftr-369	633	41	related	related	ADJ
ftr-369	633	42	person	person	NOUN
ftr-369	633	43	with	with	ADP
ftr-369	633	44	respect	respect	NOUN
ftr-369	633	45	to	to	ADP
ftr-369	633	46	such	such	ADJ
ftr-369	633	47	fund	fund	NOUN
ftr-369	633	48	receives	receive	VERB
ftr-369	633	49	a	a	DET
ftr-369	633	50	benefit	benefit	NOUN
ftr-369	633	51	that	that	PRON
ftr-369	633	52	would	would	AUX
ftr-369	633	53	have	have	AUX
ftr-369	633	54	reduced	reduce	VERB
ftr-369	633	55	(	(	PUNCT
ftr-369	633	56	or	or	CCONJ
ftr-369	633	57	eliminated	eliminate	VERB
ftr-369	633	58	)	)	PUNCT
ftr-369	633	59	a	a	DET
ftr-369	633	60	charitable	charitable	ADJ
ftr-369	633	61	contribution	contribution	NOUN
ftr-369	633	62	deduction	deduction	NOUN
ftr-369	633	63	if	if	SCONJ
ftr-369	633	64	the	the	DET
ftr-369	633	65	benefit	benefit	NOUN
ftr-369	633	66	was	be	AUX
ftr-369	633	67	received	receive	VERB
ftr-369	633	68	as	as	ADP
ftr-369	633	69	a	a	DET
ftr-369	633	70	part	part	NOUN
ftr-369	633	71	of	of	ADP
ftr-369	633	72	the	the	DET
ftr-369	633	73	contribution	contribution	NOUN
ftr-369	633	74	to	to	ADP
ftr-369	633	75	the	the	DET
ftr-369	633	76	sponsoring	sponsor	VERB
ftr-369	633	77	organization	organization	NOUN
ftr-369	633	78	.	.	PUNCT
ftr-369	634	1	if	if	SCONJ
ftr-369	634	2	,	,	PUNCT
ftr-369	634	3	for	for	ADP
ftr-369	634	4	example	example	NOUN
ftr-369	634	5	,	,	PUNCT
ftr-369	634	6	a	a	DET
ftr-369	634	7	donor	donor	NOUN
ftr-369	634	8	advises	advise	VERB
ftr-369	634	9	that	that	SCONJ
ftr-369	634	10	a	a	DET
ftr-369	634	11	distribution	distribution	NOUN
ftr-369	634	12	from	from	ADP
ftr-369	634	13	the	the	DET
ftr-369	634	14	donor	donor	NOUN
ftr-369	634	15	’s	’s	PART
ftr-369	634	16	donor	donor	NOUN
ftr-369	634	17	advised	advise	VERB
ftr-369	634	18	fund	fund	NOUN
ftr-369	634	19	be	be	AUX
ftr-369	634	20	made	make	VERB
ftr-369	634	21	to	to	ADP
ftr-369	634	22	the	the	DET
ftr-369	634	23	girl	girl	NOUN
ftr-369	634	24	scouts	scout	NOUN
ftr-369	634	25	of	of	ADP
ftr-369	634	26	america	america	PROPN
ftr-369	634	27	,	,	PUNCT
ftr-369	634	28	and	and	CCONJ
ftr-369	634	29	the	the	DET
ftr-369	634	30	donor	donor	NOUN
ftr-369	634	31	’s	’s	PART
ftr-369	634	32	daughter	daughter	NOUN
ftr-369	634	33	is	be	AUX
ftr-369	634	34	a	a	DET
ftr-369	634	35	member	member	NOUN
ftr-369	634	36	of	of	ADP
ftr-369	634	37	the	the	DET
ftr-369	634	38	local	local	ADJ
ftr-369	634	39	unit	unit	NOUN
ftr-369	634	40	of	of	ADP
ftr-369	634	41	the	the	DET
ftr-369	634	42	girl	girl	NOUN
ftr-369	634	43	scouts	scout	NOUN
ftr-369	634	44	of	of	ADP
ftr-369	634	45	america	america	PROPN
ftr-369	634	46	,	,	PUNCT
ftr-369	634	47	the	the	DET
ftr-369	634	48	indirect	indirect	ADJ
ftr-369	634	49	benefit	benefit	NOUN
ftr-369	634	50	the	the	DET
ftr-369	634	51	donor	donor	NOUN
ftr-369	634	52	receives	receive	VERB
ftr-369	634	53	as	as	ADP
ftr-369	634	54	a	a	DET
ftr-369	634	55	result	result	NOUN
ftr-369	634	56	of	of	ADP
ftr-369	634	57	such	such	ADJ
ftr-369	634	58	contribution	contribution	NOUN
ftr-369	634	59	is	be	AUX
ftr-369	634	60	considered	consider	VERB
ftr-369	634	61	incidental	incidental	ADJ
ftr-369	634	62	under	under	ADP
ftr-369	634	63	the	the	DET
ftr-369	634	64	provisions	provision	NOUN
ftr-369	634	65	,	,	PUNCT
ftr-369	634	66	as	as	SCONJ
ftr-369	634	67	it	it	PRON
ftr-369	634	68	generally	generally	ADV
ftr-369	634	69	would	would	AUX
ftr-369	634	70	not	not	PART
ftr-369	634	71	have	have	AUX
ftr-369	634	72	been	be	AUX
ftr-369	634	73	reduced	reduce	VERB
ftr-369	634	74	or	or	CCONJ
ftr-369	634	75	eliminated	eliminate	VERB
ftr-369	634	76	the	the	DET
ftr-369	634	77	donor	donor	NOUN
ftr-369	634	78	’s	’s	PART
ftr-369	634	79	deduction	deduction	NOUN
ftr-369	634	80	if	if	SCONJ
ftr-369	634	81	it	it	PRON
ftr-369	634	82	had	have	AUX
ftr-369	634	83	been	be	AUX
ftr-369	634	84	received	receive	VERB
ftr-369	634	85	as	as	ADP
ftr-369	634	86	part	part	NOUN
ftr-369	634	87	of	of	ADP
ftr-369	634	88	a	a	DET
ftr-369	634	89	contribution	contribution	NOUN
ftr-369	634	90	by	by	ADP
ftr-369	634	91	the	the	DET
ftr-369	634	92	donor	donor	NOUN
ftr-369	634	93	to	to	ADP
ftr-369	634	94	the	the	DET
ftr-369	634	95	sponsoring	sponsor	VERB
ftr-369	634	96	organization.113	organization.113	NOUN
ftr-369	634	97	whether	whether	SCONJ
ftr-369	634	98	the	the	DET
ftr-369	634	99	jct	jct	PROPN
ftr-369	634	100	example	example	NOUN
ftr-369	634	101	will	will	AUX
ftr-369	634	102	define	define	VERB
ftr-369	634	103	when	when	SCONJ
ftr-369	634	104	an	an	DET
ftr-369	634	105	incidental	incidental	ADJ
ftr-369	634	106	benefit	benefit	NOUN
ftr-369	634	107	becomes	become	VERB
ftr-369	634	108	an	an	DET
ftr-369	634	109	excess	excess	ADJ
ftr-369	634	110	benefit	benefit	NOUN
ftr-369	634	111	remains	remain	VERB
ftr-369	634	112	to	to	PART
ftr-369	634	113	be	be	AUX
ftr-369	634	114	seen	see	VERB
ftr-369	634	115	.	.	PUNCT
ftr-369	635	1	however	however	ADV
ftr-369	635	2	,	,	PUNCT
ftr-369	635	3	by	by	ADP
ftr-369	635	4	setting	set	VERB
ftr-369	635	5	such	such	DET
ftr-369	635	6	a	a	DET
ftr-369	635	7	low	low	ADJ
ftr-369	635	8	threshold	threshold	NOUN
ftr-369	635	9	,	,	PUNCT
ftr-369	635	10	sponsoring	sponsor	VERB
ftr-369	635	11	organizations	organization	NOUN
ftr-369	635	12	and	and	CCONJ
ftr-369	635	13	donors	donor	NOUN
ftr-369	635	14	,	,	PUNCT
ftr-369	635	15	donor	donor	NOUN
ftr-369	635	16	-	-	PUNCT
ftr-369	635	17	advisors	advisor	NOUN
ftr-369	635	18	,	,	PUNCT
ftr-369	635	19	and	and	CCONJ
ftr-369	635	20	related	related	ADJ
ftr-369	635	21	persons	person	NOUN
ftr-369	635	22	must	must	AUX
ftr-369	635	23	be	be	AUX
ftr-369	635	24	very	very	ADV
ftr-369	635	25	cautious	cautious	ADJ
ftr-369	635	26	.	.	PUNCT
ftr-369	636	1	the	the	DET
ftr-369	636	2	following	follow	VERB
ftr-369	636	3	hypothetical	hypothetical	ADJ
ftr-369	636	4	examples	example	NOUN
ftr-369	636	5	illustrate	illustrate	VERB
ftr-369	636	6	this	this	DET
ftr-369	636	7	point	point	NOUN
ftr-369	636	8	:	:	PUNCT
ftr-369	636	9	•	•	NUM
ftr-369	636	10	example	example	NOUN
ftr-369	636	11	1	1	NUM
ftr-369	636	12	:	:	PUNCT
ftr-369	636	13	the	the	DET
ftr-369	636	14	donor	donor	NOUN
ftr-369	636	15	advises	advise	VERB
ftr-369	636	16	that	that	SCONJ
ftr-369	636	17	the	the	DET
ftr-369	636	18	distribution	distribution	NOUN
ftr-369	636	19	from	from	ADP
ftr-369	636	20	the	the	DET
ftr-369	636	21	donoradvised	donoradvise	VERB
ftr-369	636	22	fund	fund	NOUN
ftr-369	636	23	be	be	AUX
ftr-369	636	24	made	make	VERB
ftr-369	636	25	to	to	ADP
ftr-369	636	26	a	a	DET
ftr-369	636	27	special	special	ADJ
ftr-369	636	28	girl	girl	NOUN
ftr-369	636	29	scout	scout	NOUN
ftr-369	636	30	fund	fund	NOUN
ftr-369	636	31	that	that	PRON
ftr-369	636	32	will	will	AUX
ftr-369	636	33	pay	pay	VERB
ftr-369	636	34	for	for	ADP
ftr-369	636	35	girl	girl	NOUN
ftr-369	636	36	scouts	scout	NOUN
ftr-369	636	37	across	across	ADP
ftr-369	636	38	the	the	DET
ftr-369	636	39	country	country	NOUN
ftr-369	636	40	to	to	PART
ftr-369	636	41	travel	travel	VERB
ftr-369	636	42	to	to	ADP
ftr-369	636	43	the	the	DET
ftr-369	636	44	girl	girl	NOUN
ftr-369	636	45	scouts	scouts	PROPN
ftr-369	636	46	international	international	PROPN
ftr-369	636	47	jamboree	jamboree	PROPN
ftr-369	636	48	in	in	ADP
ftr-369	636	49	japan	japan	PROPN
ftr-369	636	50	,	,	PUNCT
ftr-369	636	51	and	and	CCONJ
ftr-369	636	52	the	the	DET
ftr-369	636	53	donor	donor	NOUN
ftr-369	636	54	’s	’s	PART
ftr-369	636	55	daughter	daughter	NOUN
ftr-369	636	56	is	be	AUX
ftr-369	636	57	among	among	ADP
ftr-369	636	58	a	a	DET
ftr-369	636	59	group	group	NOUN
ftr-369	636	60	of	of	ADP
ftr-369	636	61	2,000	2,000	NUM
ftr-369	636	62	girl	girl	NOUN
ftr-369	636	63	scouts	scout	NOUN
ftr-369	636	64	that	that	PRON
ftr-369	636	65	will	will	AUX
ftr-369	636	66	have	have	VERB
ftr-369	636	67	their	their	PRON
ftr-369	636	68	expenses	expense	NOUN
ftr-369	636	69	paid	pay	VERB
ftr-369	636	70	.	.	PUNCT
ftr-369	637	1	111	111	NUM
ftr-369	637	2	.	.	PUNCT
ftr-369	638	1	disqualified	disqualify	VERB
ftr-369	638	2	persons	person	NOUN
ftr-369	638	3	are	be	AUX
ftr-369	638	4	the	the	DET
ftr-369	638	5	persons	person	NOUN
ftr-369	638	6	described	describe	VERB
ftr-369	638	7	in	in	ADP
ftr-369	638	8	irc	irc	PROPN
ftr-369	638	9	§	§	PROPN
ftr-369	638	10	4958(f)(7	4958(f)(7	NUM
ftr-369	638	11	)	)	PUNCT
ftr-369	638	12	.	.	PUNCT
ftr-369	639	1	112	112	NUM
ftr-369	639	2	.	.	PUNCT
ftr-369	640	1	irc	irc	PROPN
ftr-369	640	2	§	§	PROPN
ftr-369	640	3	4967	4967	NUM
ftr-369	640	4	.	.	PUNCT
ftr-369	641	1	if	if	SCONJ
ftr-369	641	2	an	an	DET
ftr-369	641	3	excess	excess	ADJ
ftr-369	641	4	benefit	benefit	NOUN
ftr-369	641	5	excise	excise	NOUN
ftr-369	641	6	tax	tax	NOUN
ftr-369	641	7	is	be	AUX
ftr-369	641	8	assessed	assess	VERB
ftr-369	641	9	under	under	ADP
ftr-369	641	10	irc	irc	PROPN
ftr-369	641	11	§	§	PROPN
ftr-369	641	12	4958	4958	NUM
ftr-369	641	13	,	,	PUNCT
ftr-369	641	14	then	then	ADV
ftr-369	641	15	an	an	DET
ftr-369	641	16	irc	irc	PROPN
ftr-369	641	17	§	§	PROPN
ftr-369	641	18	4967	4967	NUM
ftr-369	641	19	tax	tax	NOUN
ftr-369	641	20	is	be	AUX
ftr-369	641	21	not	not	PART
ftr-369	641	22	imposed	impose	VERB
ftr-369	641	23	.	.	PUNCT
ftr-369	642	1	see	see	VERB
ftr-369	642	2	supra	supra	PROPN
ftr-369	642	3	notes	note	VERB
ftr-369	642	4	97	97	NUM
ftr-369	642	5	,	,	PUNCT
ftr-369	642	6	98	98	NUM
ftr-369	642	7	and	and	CCONJ
ftr-369	642	8	accompanying	accompany	VERB
ftr-369	642	9	text	text	NOUN
ftr-369	642	10	.	.	PUNCT
ftr-369	643	1	113	113	NUM
ftr-369	643	2	.	.	PUNCT
ftr-369	644	1	joint	joint	ADJ
ftr-369	644	2	committee	committee	PROPN
ftr-369	644	3	on	on	ADP
ftr-369	644	4	taxation	taxation	NOUN
ftr-369	644	5	,	,	PUNCT
ftr-369	644	6	supra	supra	PROPN
ftr-369	644	7	note	note	PROPN
ftr-369	644	8	11	11	NUM
ftr-369	644	9	,	,	PUNCT
ftr-369	644	10	n.528	n.528	NOUN
ftr-369	644	11	and	and	CCONJ
ftr-369	644	12	accompanying	accompany	VERB
ftr-369	644	13	text	text	NOUN
ftr-369	644	14	.	.	PUNCT
ftr-369	645	1	252	252	NUM
ftr-369	645	2	florida	florida	PROPN
ftr-369	645	3	tax	tax	NOUN
ftr-369	645	4	review	review	NOUN
ftr-369	645	5	[	[	X
ftr-369	645	6	vol	vol	NOUN
ftr-369	645	7	.	.	PUNCT
ftr-369	646	1	9:4	9:4	NUM
ftr-369	646	2	•	•	NOUN
ftr-369	646	3	example	example	NOUN
ftr-369	646	4	2	2	NUM
ftr-369	646	5	:	:	PUNCT
ftr-369	646	6	same	same	ADJ
ftr-369	646	7	facts	fact	NOUN
ftr-369	646	8	as	as	ADP
ftr-369	646	9	in	in	ADP
ftr-369	646	10	example	example	NOUN
ftr-369	646	11	1	1	NUM
ftr-369	646	12	,	,	PUNCT
ftr-369	646	13	but	but	CCONJ
ftr-369	646	14	the	the	DET
ftr-369	646	15	fund	fund	NOUN
ftr-369	646	16	is	be	AUX
ftr-369	646	17	set	set	VERB
ftr-369	646	18	up	up	ADP
ftr-369	646	19	to	to	PART
ftr-369	646	20	pay	pay	VERB
ftr-369	646	21	the	the	DET
ftr-369	646	22	expenses	expense	NOUN
ftr-369	646	23	of	of	ADP
ftr-369	646	24	girl	girl	NOUN
ftr-369	646	25	scouts	scout	NOUN
ftr-369	646	26	in	in	ADP
ftr-369	646	27	the	the	DET
ftr-369	646	28	local	local	ADJ
ftr-369	646	29	community	community	NOUN
ftr-369	646	30	,	,	PUNCT
ftr-369	646	31	so	so	SCONJ
ftr-369	646	32	that	that	SCONJ
ftr-369	646	33	15	15	NUM
ftr-369	646	34	girls	girl	NOUN
ftr-369	646	35	have	have	VERB
ftr-369	646	36	their	their	PRON
ftr-369	646	37	expenses	expense	NOUN
ftr-369	646	38	paid	pay	VERB
ftr-369	646	39	.	.	PUNCT
ftr-369	647	1	•	•	NUM
ftr-369	647	2	example	example	NOUN
ftr-369	647	3	3	3	NUM
ftr-369	647	4	:	:	PUNCT
ftr-369	647	5	same	same	ADJ
ftr-369	647	6	facts	fact	NOUN
ftr-369	647	7	as	as	ADP
ftr-369	647	8	in	in	ADP
ftr-369	647	9	example	example	NOUN
ftr-369	647	10	2	2	NUM
ftr-369	647	11	,	,	PUNCT
ftr-369	647	12	but	but	CCONJ
ftr-369	647	13	the	the	DET
ftr-369	647	14	fund	fund	NOUN
ftr-369	647	15	is	be	AUX
ftr-369	647	16	set	set	VERB
ftr-369	647	17	up	up	ADP
ftr-369	647	18	to	to	PART
ftr-369	647	19	pay	pay	VERB
ftr-369	647	20	the	the	DET
ftr-369	647	21	expenses	expense	NOUN
ftr-369	647	22	of	of	ADP
ftr-369	647	23	the	the	DET
ftr-369	647	24	girl	girl	NOUN
ftr-369	647	25	scouts	scout	NOUN
ftr-369	647	26	in	in	ADP
ftr-369	647	27	the	the	DET
ftr-369	647	28	local	local	ADJ
ftr-369	647	29	community	community	NOUN
ftr-369	647	30	who	who	PRON
ftr-369	647	31	can	can	AUX
ftr-369	647	32	not	not	PART
ftr-369	647	33	afford	afford	VERB
ftr-369	647	34	to	to	PART
ftr-369	647	35	travel	travel	VERB
ftr-369	647	36	to	to	ADP
ftr-369	647	37	the	the	DET
ftr-369	647	38	jamboree	jamboree	NOUN
ftr-369	647	39	.	.	PUNCT
ftr-369	648	1	a	a	DET
ftr-369	648	2	decision	decision	NOUN
ftr-369	648	3	was	be	AUX
ftr-369	648	4	made	make	VERB
ftr-369	648	5	that	that	SCONJ
ftr-369	648	6	either	either	CCONJ
ftr-369	648	7	all	all	PRON
ftr-369	648	8	of	of	ADP
ftr-369	648	9	the	the	DET
ftr-369	648	10	15	15	NUM
ftr-369	648	11	girls	girl	NOUN
ftr-369	648	12	would	would	AUX
ftr-369	648	13	be	be	AUX
ftr-369	648	14	able	able	ADJ
ftr-369	648	15	to	to	PART
ftr-369	648	16	go	go	VERB
ftr-369	648	17	or	or	CCONJ
ftr-369	648	18	that	that	SCONJ
ftr-369	648	19	none	none	NOUN
ftr-369	648	20	of	of	ADP
ftr-369	648	21	them	they	PRON
ftr-369	648	22	would	would	AUX
ftr-369	648	23	go	go	VERB
ftr-369	648	24	.	.	PUNCT
ftr-369	649	1	as	as	ADP
ftr-369	649	2	a	a	DET
ftr-369	649	3	result	result	NOUN
ftr-369	649	4	of	of	ADP
ftr-369	649	5	the	the	DET
ftr-369	649	6	distribution	distribution	NOUN
ftr-369	649	7	from	from	ADP
ftr-369	649	8	the	the	DET
ftr-369	649	9	donor	donor	NOUN
ftr-369	649	10	-	-	PUNCT
ftr-369	649	11	advised	advise	VERB
ftr-369	649	12	fund	fund	NOUN
ftr-369	649	13	,	,	PUNCT
ftr-369	649	14	the	the	DET
ftr-369	649	15	donor	donor	NOUN
ftr-369	649	16	(	(	PUNCT
ftr-369	649	17	mother	mother	NOUN
ftr-369	649	18	)	)	PUNCT
ftr-369	649	19	and	and	CCONJ
ftr-369	649	20	her	her	PRON
ftr-369	649	21	daughter	daughter	NOUN
ftr-369	649	22	are	be	AUX
ftr-369	649	23	able	able	ADJ
ftr-369	649	24	to	to	PART
ftr-369	649	25	go	go	VERB
ftr-369	649	26	to	to	ADP
ftr-369	649	27	the	the	DET
ftr-369	649	28	jamboree	jamboree	NOUN
ftr-369	649	29	at	at	ADP
ftr-369	649	30	their	their	PRON
ftr-369	649	31	own	own	ADJ
ftr-369	649	32	expense	expense	NOUN
ftr-369	649	33	,	,	PUNCT
ftr-369	649	34	while	while	SCONJ
ftr-369	649	35	the	the	DET
ftr-369	649	36	donation	donation	NOUN
ftr-369	649	37	allows	allow	VERB
ftr-369	649	38	other	other	ADJ
ftr-369	649	39	girls	girl	NOUN
ftr-369	649	40	,	,	PUNCT
ftr-369	649	41	who	who	PRON
ftr-369	649	42	could	could	AUX
ftr-369	649	43	not	not	PART
ftr-369	649	44	afford	afford	VERB
ftr-369	649	45	to	to	PART
ftr-369	649	46	go	go	VERB
ftr-369	649	47	,	,	PUNCT
ftr-369	649	48	to	to	PART
ftr-369	649	49	attend	attend	VERB
ftr-369	649	50	.	.	PUNCT
ftr-369	650	1	but	but	CCONJ
ftr-369	650	2	for	for	ADP
ftr-369	650	3	the	the	DET
ftr-369	650	4	distribution	distribution	NOUN
ftr-369	650	5	from	from	ADP
ftr-369	650	6	mother	mother	NOUN
ftr-369	650	7	’s	’s	PART
ftr-369	650	8	donor	donor	NOUN
ftr-369	650	9	-	-	PUNCT
ftr-369	650	10	advised	advise	VERB
ftr-369	650	11	fund	fund	NOUN
ftr-369	650	12	,	,	PUNCT
ftr-369	650	13	the	the	DET
ftr-369	650	14	donor	donor	NOUN
ftr-369	650	15	and	and	CCONJ
ftr-369	650	16	her	her	PRON
ftr-369	650	17	daughter	daughter	NOUN
ftr-369	650	18	would	would	AUX
ftr-369	650	19	not	not	PART
ftr-369	650	20	have	have	AUX
ftr-369	650	21	been	be	AUX
ftr-369	650	22	able	able	ADJ
ftr-369	650	23	to	to	PART
ftr-369	650	24	attend	attend	VERB
ftr-369	650	25	.	.	PUNCT
ftr-369	651	1	•	•	NUM
ftr-369	651	2	example	example	NOUN
ftr-369	651	3	4	4	NUM
ftr-369	651	4	:	:	PUNCT
ftr-369	651	5	the	the	DET
ftr-369	651	6	donor	donor	NOUN
ftr-369	651	7	(	(	PUNCT
ftr-369	651	8	mother	mother	NOUN
ftr-369	651	9	)	)	PUNCT
ftr-369	651	10	is	be	AUX
ftr-369	651	11	the	the	DET
ftr-369	651	12	leader	leader	NOUN
ftr-369	651	13	of	of	ADP
ftr-369	651	14	her	her	PRON
ftr-369	651	15	daughter	daughter	NOUN
ftr-369	651	16	’s	’s	PART
ftr-369	651	17	girl	girl	NOUN
ftr-369	651	18	scout	scout	NOUN
ftr-369	651	19	troop	troop	NOUN
ftr-369	651	20	and	and	CCONJ
ftr-369	651	21	also	also	ADV
ftr-369	651	22	works	work	VERB
ftr-369	651	23	part	part	ADJ
ftr-369	651	24	-	-	PUNCT
ftr-369	651	25	time	time	NOUN
ftr-369	651	26	for	for	ADP
ftr-369	651	27	the	the	DET
ftr-369	651	28	girl	girl	NOUN
ftr-369	651	29	scouts	scout	NOUN
ftr-369	651	30	of	of	ADP
ftr-369	651	31	america	america	PROPN
ftr-369	651	32	,	,	PUNCT
ftr-369	651	33	and	and	CCONJ
ftr-369	651	34	receives	receive	VERB
ftr-369	651	35	$	$	SYM
ftr-369	651	36	20,000	20,000	NUM
ftr-369	651	37	compensation	compensation	NOUN
ftr-369	651	38	for	for	ADP
ftr-369	651	39	her	her	PRON
ftr-369	651	40	services	service	NOUN
ftr-369	651	41	.	.	PUNCT
ftr-369	652	1	she	she	PRON
ftr-369	652	2	advises	advise	VERB
ftr-369	652	3	the	the	DET
ftr-369	652	4	donor	donor	NOUN
ftr-369	652	5	-	-	PUNCT
ftr-369	652	6	advised	advise	VERB
ftr-369	652	7	fund	fund	NOUN
ftr-369	652	8	to	to	PART
ftr-369	652	9	make	make	VERB
ftr-369	652	10	a	a	DET
ftr-369	652	11	distribution	distribution	NOUN
ftr-369	652	12	to	to	ADP
ftr-369	652	13	her	her	PRON
ftr-369	652	14	city	city	NOUN
ftr-369	652	15	’s	’s	PART
ftr-369	652	16	girl	girl	NOUN
ftr-369	652	17	scout	scout	PROPN
ftr-369	652	18	chapter	chapter	NOUN
ftr-369	652	19	.	.	PUNCT
ftr-369	653	1	the	the	DET
ftr-369	653	2	distribution	distribution	NOUN
ftr-369	653	3	funds	fund	VERB
ftr-369	653	4	the	the	DET
ftr-369	653	5	local	local	ADJ
ftr-369	653	6	girl	girl	NOUN
ftr-369	653	7	scout	scout	NOUN
ftr-369	653	8	chapter	chapter	NOUN
ftr-369	653	9	,	,	PUNCT
ftr-369	653	10	which	which	PRON
ftr-369	653	11	,	,	PUNCT
ftr-369	653	12	in	in	ADP
ftr-369	653	13	part	part	NOUN
ftr-369	653	14	,	,	PUNCT
ftr-369	653	15	pays	pay	VERB
ftr-369	653	16	her	her	PRON
ftr-369	653	17	salary	salary	NOUN
ftr-369	653	18	and	and	CCONJ
ftr-369	653	19	also	also	ADV
ftr-369	653	20	provides	provide	VERB
ftr-369	653	21	funds	fund	NOUN
ftr-369	653	22	to	to	ADP
ftr-369	653	23	her	she	PRON
ftr-369	653	24	to	to	PART
ftr-369	653	25	use	use	VERB
ftr-369	653	26	as	as	ADP
ftr-369	653	27	the	the	DET
ftr-369	653	28	leader	leader	NOUN
ftr-369	653	29	of	of	ADP
ftr-369	653	30	her	her	PRON
ftr-369	653	31	daughter	daughter	NOUN
ftr-369	653	32	’s	’s	PART
ftr-369	653	33	scout	scout	PROPN
ftr-369	653	34	troop	troop	NOUN
ftr-369	653	35	.	.	PUNCT
ftr-369	654	1	in	in	ADP
ftr-369	654	2	which	which	PRON
ftr-369	654	3	of	of	ADP
ftr-369	654	4	these	these	DET
ftr-369	654	5	examples	example	NOUN
ftr-369	654	6	does	do	AUX
ftr-369	654	7	an	an	DET
ftr-369	654	8	incidental	incidental	ADJ
ftr-369	654	9	benefit	benefit	NOUN
ftr-369	654	10	become	become	VERB
ftr-369	654	11	an	an	DET
ftr-369	654	12	excess	excess	ADJ
ftr-369	654	13	benefit	benefit	NOUN
ftr-369	654	14	?	?	PUNCT
ftr-369	655	1	there	there	PRON
ftr-369	655	2	are	be	VERB
ftr-369	655	3	no	no	DET
ftr-369	655	4	clear	clear	ADJ
ftr-369	655	5	guidelines	guideline	NOUN
ftr-369	655	6	.	.	PUNCT
ftr-369	656	1	this	this	DET
ftr-369	656	2	author	author	NOUN
ftr-369	656	3	maintains	maintain	VERB
ftr-369	656	4	that	that	SCONJ
ftr-369	656	5	there	there	PRON
ftr-369	656	6	will	will	AUX
ftr-369	656	7	never	never	ADV
ftr-369	656	8	be	be	AUX
ftr-369	656	9	clear	clear	ADJ
ftr-369	656	10	guidelines	guideline	NOUN
ftr-369	656	11	because	because	SCONJ
ftr-369	656	12	there	there	PRON
ftr-369	656	13	are	be	VERB
ftr-369	656	14	so	so	ADV
ftr-369	656	15	many	many	ADJ
ftr-369	656	16	possible	possible	ADJ
ftr-369	656	17	variations	variation	NOUN
ftr-369	656	18	on	on	ADP
ftr-369	656	19	just	just	ADV
ftr-369	656	20	this	this	DET
ftr-369	656	21	single	single	ADJ
ftr-369	656	22	example	example	NOUN
ftr-369	656	23	provided	provide	VERB
ftr-369	656	24	in	in	ADP
ftr-369	656	25	the	the	DET
ftr-369	656	26	jct	jct	PROPN
ftr-369	656	27	’s	’s	PART
ftr-369	656	28	report	report	NOUN
ftr-369	656	29	.	.	PUNCT
ftr-369	657	1	the	the	DET
ftr-369	657	2	irs	irs	PROPN
ftr-369	657	3	relies	rely	VERB
ftr-369	657	4	on	on	ADP
ftr-369	657	5	a	a	DET
ftr-369	657	6	“	"	PUNCT
ftr-369	657	7	facts	fact	NOUN
ftr-369	657	8	and	and	CCONJ
ftr-369	657	9	circumstances	circumstance	NOUN
ftr-369	657	10	test	test	VERB
ftr-369	657	11	”	"	PUNCT
ftr-369	657	12	to	to	PART
ftr-369	657	13	determine	determine	VERB
ftr-369	657	14	when	when	SCONJ
ftr-369	657	15	excess	excess	ADJ
ftr-369	657	16	(	(	PUNCT
ftr-369	657	17	or	or	CCONJ
ftr-369	657	18	more	more	ADJ
ftr-369	657	19	than	than	ADP
ftr-369	657	20	incidental	incidental	ADJ
ftr-369	657	21	)	)	PUNCT
ftr-369	657	22	benefits	benefit	NOUN
ftr-369	657	23	occur	occur	VERB
ftr-369	657	24	.	.	PUNCT
ftr-369	658	1	without	without	ADP
ftr-369	658	2	meaning	mean	VERB
ftr-369	658	3	to	to	PART
ftr-369	658	4	seem	seem	VERB
ftr-369	658	5	glib	glib	ADJ
ftr-369	658	6	,	,	PUNCT
ftr-369	658	7	this	this	DET
ftr-369	658	8	author	author	NOUN
ftr-369	658	9	sees	see	VERB
ftr-369	658	10	this	this	DET
ftr-369	658	11	rule	rule	NOUN
ftr-369	658	12	as	as	ADP
ftr-369	658	13	a	a	DET
ftr-369	658	14	“	"	PUNCT
ftr-369	658	15	onecookie	onecookie	PROPN
ftr-369	658	16	/	/	SYM
ftr-369	658	17	two	two	NUM
ftr-369	658	18	-	-	PUNCT
ftr-369	658	19	cookie	cookie	NOUN
ftr-369	658	20	rule	rule	NOUN
ftr-369	658	21	.	.	PUNCT
ftr-369	658	22	”	"	PUNCT
ftr-369	659	1	taking	take	VERB
ftr-369	659	2	one	one	NUM
ftr-369	659	3	cookie	cookie	NOUN
ftr-369	659	4	may	may	AUX
ftr-369	659	5	be	be	AUX
ftr-369	659	6	only	only	ADV
ftr-369	659	7	an	an	DET
ftr-369	659	8	incidental	incidental	ADJ
ftr-369	659	9	benefit	benefit	NOUN
ftr-369	659	10	whereas	whereas	SCONJ
ftr-369	659	11	taking	take	VERB
ftr-369	659	12	two	two	NUM
ftr-369	659	13	cookies	cookie	NOUN
ftr-369	659	14	may	may	AUX
ftr-369	659	15	result	result	VERB
ftr-369	659	16	in	in	ADP
ftr-369	659	17	an	an	DET
ftr-369	659	18	excess	excess	ADJ
ftr-369	659	19	benefit	benefit	NOUN
ftr-369	659	20	,	,	PUNCT
ftr-369	659	21	subjecting	subject	VERB
ftr-369	659	22	the	the	DET
ftr-369	659	23	taxpayer	taxpayer	NOUN
ftr-369	659	24	to	to	ADP
ftr-369	659	25	intermediate	intermediate	ADJ
ftr-369	659	26	sanctions	sanction	NOUN
ftr-369	659	27	under	under	ADP
ftr-369	659	28	irc	irc	PROPN
ftr-369	659	29	section	section	NOUN
ftr-369	659	30	4958	4958	NUM
ftr-369	659	31	.	.	PUNCT
ftr-369	660	1	what	what	PRON
ftr-369	660	2	happens	happen	VERB
ftr-369	660	3	when	when	SCONJ
ftr-369	660	4	a	a	DET
ftr-369	660	5	taxpayer	taxpayer	NOUN
ftr-369	660	6	takes	take	VERB
ftr-369	660	7	1.25	1.25	NUM
ftr-369	660	8	or	or	CCONJ
ftr-369	660	9	1.5	1.5	NUM
ftr-369	660	10	or	or	CCONJ
ftr-369	660	11	1.67	1.67	NUM
ftr-369	660	12	cookies	cookie	NOUN
ftr-369	660	13	?	?	PUNCT
ftr-369	661	1	without	without	ADP
ftr-369	661	2	clearer	clear	ADJ
ftr-369	661	3	guidelines	guideline	NOUN
ftr-369	661	4	,	,	PUNCT
ftr-369	661	5	the	the	DET
ftr-369	661	6	only	only	ADJ
ftr-369	661	7	possible	possible	ADJ
ftr-369	661	8	result	result	NOUN
ftr-369	661	9	will	will	AUX
ftr-369	661	10	be	be	AUX
ftr-369	661	11	serious	serious	ADJ
ftr-369	661	12	inconsistencies	inconsistency	NOUN
ftr-369	661	13	in	in	ADP
ftr-369	661	14	enforcement	enforcement	NOUN
ftr-369	661	15	and	and	CCONJ
ftr-369	661	16	significant	significant	ADJ
ftr-369	661	17	confusion	confusion	NOUN
ftr-369	661	18	for	for	ADP
ftr-369	661	19	sponsoring	sponsor	VERB
ftr-369	661	20	organizations	organization	NOUN
ftr-369	661	21	and	and	CCONJ
ftr-369	661	22	donor	donor	NOUN
ftr-369	661	23	-	-	PUNCT
ftr-369	661	24	advised	advise	VERB
ftr-369	661	25	funds	fund	NOUN
ftr-369	661	26	.	.	PUNCT
ftr-369	662	1	c.	c.	PROPN
ftr-369	662	2	jct	jct	PROPN
ftr-369	662	3	report	report	PROPN
ftr-369	662	4	on	on	ADP
ftr-369	662	5	amendments	amendment	NOUN
ftr-369	662	6	impacting	impact	VERB
ftr-369	662	7	supporting	support	VERB
ftr-369	662	8	organizations	organization	NOUN
ftr-369	662	9	as	as	SCONJ
ftr-369	662	10	previously	previously	ADV
ftr-369	662	11	stated	state	VERB
ftr-369	662	12	,	,	PUNCT
ftr-369	662	13	barely	barely	ADV
ftr-369	662	14	mentioned	mention	VERB
ftr-369	662	15	in	in	ADP
ftr-369	662	16	the	the	DET
ftr-369	662	17	jct	jct	PROPN
ftr-369	662	18	report	report	NOUN
ftr-369	662	19	was	be	AUX
ftr-369	662	20	that	that	SCONJ
ftr-369	662	21	congress	congress	PROPN
ftr-369	662	22	,	,	PUNCT
ftr-369	662	23	in	in	ADP
ftr-369	662	24	enacting	enact	VERB
ftr-369	662	25	the	the	DET
ftr-369	662	26	amendments	amendment	NOUN
ftr-369	662	27	to	to	PART
ftr-369	662	28	irc	irc	VERB
ftr-369	662	29	section	section	NOUN
ftr-369	662	30	4958	4958	NUM
ftr-369	662	31	,	,	PUNCT
ftr-369	662	32	opted	opt	VERB
ftr-369	662	33	to	to	PART
ftr-369	662	34	treat	treat	VERB
ftr-369	662	35	supporting	support	VERB
ftr-369	662	36	organizations	organization	NOUN
ftr-369	662	37	much	much	ADV
ftr-369	662	38	more	more	ADV
ftr-369	662	39	harshly	harshly	ADV
ftr-369	662	40	than	than	ADP
ftr-369	662	41	other	other	ADJ
ftr-369	662	42	exempt	exempt	ADJ
ftr-369	662	43	organizations	organization	NOUN
ftr-369	662	44	.	.	PUNCT
ftr-369	663	1	irc	irc	AUX
ftr-369	663	2	section	section	NOUN
ftr-369	663	3	4958	4958	NUM
ftr-369	663	4	provides	provide	VERB
ftr-369	663	5	that	that	SCONJ
ftr-369	663	6	if	if	SCONJ
ftr-369	663	7	a	a	DET
ftr-369	663	8	supporting	support	VERB
ftr-369	663	9	organization	organization	NOUN
ftr-369	663	10	is	be	AUX
ftr-369	663	11	involved	involve	VERB
ftr-369	663	12	in	in	ADP
ftr-369	663	13	an	an	DET
ftr-369	663	14	excess	excess	ADJ
ftr-369	663	15	benefit	benefit	NOUN
ftr-369	663	16	transaction	transaction	NOUN
ftr-369	663	17	,	,	PUNCT
ftr-369	663	18	the	the	DET
ftr-369	663	19	entire	entire	ADJ
ftr-369	663	20	amount	amount	NOUN
ftr-369	663	21	of	of	ADP
ftr-369	663	22	the	the	DET
ftr-369	663	23	payment	payment	NOUN
ftr-369	663	24	is	be	AUX
ftr-369	663	25	treated	treat	VERB
ftr-369	663	26	as	as	ADP
ftr-369	663	27	the	the	DET
ftr-369	663	28	amount	amount	NOUN
ftr-369	663	29	of	of	ADP
ftr-369	663	30	the	the	DET
ftr-369	663	31	excess	excess	ADJ
ftr-369	663	32	benefit	benefit	NOUN
ftr-369	663	33	.	.	PUNCT
ftr-369	664	1	the	the	DET
ftr-369	664	2	general	general	ADJ
ftr-369	664	3	rule	rule	NOUN
ftr-369	664	4	is	be	AUX
ftr-369	664	5	that	that	SCONJ
ftr-369	664	6	the	the	DET
ftr-369	664	7	amount	amount	NOUN
ftr-369	664	8	by	by	ADP
ftr-369	664	9	which	which	PRON
ftr-369	664	10	the	the	DET
ftr-369	664	11	value	value	NOUN
ftr-369	664	12	of	of	ADP
ftr-369	664	13	the	the	DET
ftr-369	664	14	economic	economic	ADJ
ftr-369	664	15	benefit	benefit	NOUN
ftr-369	664	16	provided	provide	VERB
ftr-369	664	17	exceeds	exceed	VERB
ftr-369	664	18	the	the	DET
ftr-369	664	19	value	value	NOUN
ftr-369	664	20	of	of	ADP
ftr-369	664	21	the	the	DET
ftr-369	664	22	consideration	consideration	NOUN
ftr-369	664	23	2009	2009	NUM
ftr-369	664	24	]	]	PUNCT
ftr-369	664	25	the	the	DET
ftr-369	664	26	pension	pension	NOUN
ftr-369	664	27	protection	protection	PROPN
ftr-369	664	28	act	act	NOUN
ftr-369	664	29	of	of	ADP
ftr-369	664	30	2006	2006	NUM
ftr-369	664	31	253	253	NUM
ftr-369	664	32	received	receive	VERB
ftr-369	664	33	is	be	AUX
ftr-369	664	34	the	the	DET
ftr-369	664	35	amount	amount	NOUN
ftr-369	664	36	of	of	ADP
ftr-369	664	37	the	the	DET
ftr-369	664	38	excess	excess	ADJ
ftr-369	664	39	benefit	benefit	NOUN
ftr-369	664	40	that	that	PRON
ftr-369	664	41	is	be	AUX
ftr-369	664	42	subject	subject	ADJ
ftr-369	664	43	to	to	ADP
ftr-369	664	44	the	the	DET
ftr-369	664	45	penalty	penalty	NOUN
ftr-369	664	46	excise	excise	NOUN
ftr-369	664	47	tax.114	tax.114	PROPN
ftr-369	664	48	d.	d.	PROPN
ftr-369	664	49	irs	irs	PROPN
ftr-369	664	50	guidance	guidance	VERB
ftr-369	664	51	substantive	substantive	ADJ
ftr-369	664	52	irs	irs	PROPN
ftr-369	664	53	guidance	guidance	NOUN
ftr-369	664	54	for	for	ADP
ftr-369	664	55	donor	donor	NOUN
ftr-369	664	56	-	-	PUNCT
ftr-369	664	57	advised	advise	VERB
ftr-369	664	58	funds	fund	NOUN
ftr-369	664	59	and	and	CCONJ
ftr-369	664	60	supporting	support	VERB
ftr-369	664	61	organizations	organization	NOUN
ftr-369	664	62	regarding	regard	VERB
ftr-369	664	63	the	the	DET
ftr-369	664	64	ppa	ppa	PROPN
ftr-369	664	65	’s	’s	PART
ftr-369	664	66	amendments	amendment	NOUN
ftr-369	664	67	is	be	AUX
ftr-369	664	68	in	in	ADP
ftr-369	664	69	the	the	DET
ftr-369	664	70	process	process	NOUN
ftr-369	664	71	of	of	ADP
ftr-369	664	72	being	be	AUX
ftr-369	664	73	developed	develop	VERB
ftr-369	664	74	.	.	PUNCT
ftr-369	665	1	however	however	ADV
ftr-369	665	2	,	,	PUNCT
ftr-369	665	3	the	the	DET
ftr-369	665	4	irs	irs	PROPN
ftr-369	665	5	has	have	AUX
ftr-369	665	6	issued	issue	VERB
ftr-369	665	7	two	two	NUM
ftr-369	665	8	notices	notice	NOUN
ftr-369	665	9	that	that	PRON
ftr-369	665	10	have	have	AUX
ftr-369	665	11	provided	provide	VERB
ftr-369	665	12	some	some	DET
ftr-369	665	13	technical	technical	ADJ
ftr-369	665	14	guidance	guidance	NOUN
ftr-369	665	15	.	.	PUNCT
ftr-369	666	1	notice	notice	VERB
ftr-369	666	2	2006	2006	NUM
ftr-369	666	3	-	-	SYM
ftr-369	666	4	109	109	NUM
ftr-369	666	5	explained	explain	VERB
ftr-369	666	6	that	that	SCONJ
ftr-369	666	7	sponsoring	sponsor	VERB
ftr-369	666	8	organizations	organization	NOUN
ftr-369	666	9	of	of	ADP
ftr-369	666	10	donoradvised	donoradvise	VERB
ftr-369	666	11	funds	fund	NOUN
ftr-369	666	12	may	may	AUX
ftr-369	666	13	determine	determine	VERB
ftr-369	666	14	the	the	DET
ftr-369	666	15	type	type	NOUN
ftr-369	666	16	i	i	PRON
ftr-369	666	17	or	or	CCONJ
ftr-369	666	18	type	type	NOUN
ftr-369	666	19	ii	ii	NOUN
ftr-369	666	20	status	status	NOUN
ftr-369	666	21	of	of	ADP
ftr-369	666	22	a	a	DET
ftr-369	666	23	supporting	support	VERB
ftr-369	666	24	organization	organization	NOUN
ftr-369	666	25	by	by	ADP
ftr-369	666	26	(	(	PUNCT
ftr-369	666	27	1	1	X
ftr-369	666	28	)	)	PUNCT
ftr-369	666	29	obtaining	obtain	VERB
ftr-369	666	30	a	a	DET
ftr-369	666	31	written	write	VERB
ftr-369	666	32	statement	statement	NOUN
ftr-369	666	33	,	,	PUNCT
ftr-369	666	34	signed	sign	VERB
ftr-369	666	35	by	by	ADP
ftr-369	666	36	an	an	DET
ftr-369	666	37	authorized	authorized	ADJ
ftr-369	666	38	representative	representative	NOUN
ftr-369	666	39	of	of	ADP
ftr-369	666	40	the	the	DET
ftr-369	666	41	supporting	support	VERB
ftr-369	666	42	organization	organization	NOUN
ftr-369	666	43	,	,	PUNCT
ftr-369	666	44	that	that	PRON
ftr-369	666	45	describes	describe	VERB
ftr-369	666	46	the	the	DET
ftr-369	666	47	relationship	relationship	NOUN
ftr-369	666	48	between	between	ADP
ftr-369	666	49	the	the	DET
ftr-369	666	50	supporting	support	VERB
ftr-369	666	51	organization	organization	NOUN
ftr-369	666	52	and	and	CCONJ
ftr-369	666	53	its	its	PRON
ftr-369	666	54	supported	support	VERB
ftr-369	666	55	public	public	ADJ
ftr-369	666	56	charities	charity	NOUN
ftr-369	666	57	;	;	PUNCT
ftr-369	666	58	and	and	CCONJ
ftr-369	666	59	(	(	PUNCT
ftr-369	666	60	2	2	X
ftr-369	666	61	)	)	PUNCT
ftr-369	666	62	reviewing	review	VERB
ftr-369	666	63	and	and	CCONJ
ftr-369	666	64	retaining	retain	VERB
ftr-369	666	65	copies	copy	NOUN
ftr-369	666	66	of	of	ADP
ftr-369	666	67	the	the	DET
ftr-369	666	68	supporting	support	VERB
ftr-369	666	69	organization	organization	NOUN
ftr-369	666	70	’s	’s	PART
ftr-369	666	71	current	current	ADJ
ftr-369	666	72	governing	govern	VERB
ftr-369	666	73	documents	document	NOUN
ftr-369	666	74	establishing	establish	VERB
ftr-369	666	75	the	the	DET
ftr-369	666	76	type	type	NOUN
ftr-369	666	77	i	i	PRON
ftr-369	666	78	or	or	CCONJ
ftr-369	666	79	type	type	NOUN
ftr-369	666	80	ii	ii	PROPN
ftr-369	666	81	relationship	relationship	NOUN
ftr-369	666	82	.	.	PUNCT
ftr-369	667	1	for	for	SCONJ
ftr-369	667	2	distributions	distribution	NOUN
ftr-369	667	3	to	to	PART
ftr-369	667	4	type	type	VERB
ftr-369	667	5	iii	iii	NUM
ftr-369	667	6	supporting	support	VERB
ftr-369	667	7	organizations	organization	NOUN
ftr-369	667	8	,	,	PUNCT
ftr-369	667	9	the	the	DET
ftr-369	667	10	irs	irs	PROPN
ftr-369	667	11	suggested	suggest	VERB
ftr-369	667	12	that	that	SCONJ
ftr-369	667	13	sponsoring	sponsor	VERB
ftr-369	667	14	organizations	organization	NOUN
ftr-369	667	15	of	of	ADP
ftr-369	667	16	donor	donor	NOUN
ftr-369	667	17	-	-	PUNCT
ftr-369	667	18	advised	advise	VERB
ftr-369	667	19	funds	fund	NOUN
ftr-369	667	20	obtain	obtain	VERB
ftr-369	667	21	more	more	ADV
ftr-369	667	22	detailed	detailed	ADJ
ftr-369	667	23	information	information	NOUN
ftr-369	667	24	to	to	PART
ftr-369	667	25	substantiate	substantiate	VERB
ftr-369	667	26	the	the	DET
ftr-369	667	27	relationship	relationship	NOUN
ftr-369	667	28	required	require	VERB
ftr-369	667	29	for	for	ADP
ftr-369	667	30	a	a	DET
ftr-369	667	31	type	type	NOUN
ftr-369	667	32	iii	iii	NOUN
ftr-369	667	33	supporting	support	VERB
ftr-369	667	34	organization	organization	NOUN
ftr-369	667	35	to	to	PART
ftr-369	667	36	meet	meet	VERB
ftr-369	667	37	the	the	DET
ftr-369	667	38	requirements	requirement	NOUN
ftr-369	667	39	for	for	ADP
ftr-369	667	40	being	be	AUX
ftr-369	667	41	“	"	PUNCT
ftr-369	667	42	functionally	functionally	ADV
ftr-369	667	43	integrated	integrate	VERB
ftr-369	667	44	”	"	PUNCT
ftr-369	667	45	(	(	PUNCT
ftr-369	667	46	meeting	meet	VERB
ftr-369	667	47	the	the	DET
ftr-369	667	48	“	"	PUNCT
ftr-369	667	49	but	but	CCONJ
ftr-369	667	50	for	for	ADP
ftr-369	667	51	”	"	PUNCT
ftr-369	667	52	test).115	test).115	PROPN
ftr-369	667	53	the	the	DET
ftr-369	667	54	primary	primary	ADJ
ftr-369	667	55	problem	problem	NOUN
ftr-369	667	56	confronting	confront	VERB
ftr-369	667	57	the	the	DET
ftr-369	667	58	irs	irs	PROPN
ftr-369	667	59	was	be	AUX
ftr-369	667	60	the	the	DET
ftr-369	667	61	fact	fact	NOUN
ftr-369	667	62	that	that	SCONJ
ftr-369	667	63	sponsoring	sponsor	VERB
ftr-369	667	64	organizations	organization	NOUN
ftr-369	667	65	(	(	PUNCT
ftr-369	667	66	some	some	PRON
ftr-369	667	67	of	of	ADP
ftr-369	667	68	which	which	PRON
ftr-369	667	69	managed	manage	VERB
ftr-369	667	70	hundreds	hundred	NOUN
ftr-369	667	71	of	of	ADP
ftr-369	667	72	donor	donor	NOUN
ftr-369	667	73	-	-	PUNCT
ftr-369	667	74	advised	advise	VERB
ftr-369	667	75	funds	fund	NOUN
ftr-369	667	76	)	)	PUNCT
ftr-369	667	77	were	be	AUX
ftr-369	667	78	being	be	AUX
ftr-369	667	79	asked	ask	VERB
ftr-369	667	80	to	to	PART
ftr-369	667	81	play	play	VERB
ftr-369	667	82	detective	detective	NOUN
ftr-369	667	83	and	and	CCONJ
ftr-369	667	84	draw	draw	VERB
ftr-369	667	85	the	the	DET
ftr-369	667	86	fine	fine	ADJ
ftr-369	667	87	line	line	NOUN
ftr-369	667	88	between	between	ADP
ftr-369	667	89	integrated	integrated	ADJ
ftr-369	667	90	and	and	CCONJ
ftr-369	667	91	nonintegrated	nonintegrate	VERB
ftr-369	667	92	type	type	NOUN
ftr-369	667	93	iii	iii	NOUN
ftr-369	667	94	supporting	support	VERB
ftr-369	667	95	organizations	organization	NOUN
ftr-369	667	96	.	.	PUNCT
ftr-369	668	1	in	in	ADP
ftr-369	668	2	notice	notice	NOUN
ftr-369	668	3	2006	2006	NUM
ftr-369	668	4	-	-	SYM
ftr-369	668	5	109	109	NUM
ftr-369	668	6	the	the	DET
ftr-369	668	7	irs	irs	PROPN
ftr-369	668	8	stated	state	VERB
ftr-369	668	9	that	that	SCONJ
ftr-369	668	10	until	until	SCONJ
ftr-369	668	11	the	the	DET
ftr-369	668	12	treasury	treasury	PROPN
ftr-369	668	13	department	department	PROPN
ftr-369	668	14	and	and	CCONJ
ftr-369	668	15	irs	irs	PROPN
ftr-369	668	16	could	could	AUX
ftr-369	668	17	issue	issue	VERB
ftr-369	668	18	regulations	regulation	NOUN
ftr-369	668	19	defining	define	VERB
ftr-369	668	20	a	a	DET
ftr-369	668	21	“	"	PUNCT
ftr-369	668	22	functionally	functionally	ADV
ftr-369	668	23	integrated	integrate	VERB
ftr-369	668	24	type	type	NOUN
ftr-369	668	25	iii	iii	NOUN
ftr-369	668	26	supporting	support	VERB
ftr-369	668	27	organization	organization	NOUN
ftr-369	668	28	,	,	PUNCT
ftr-369	668	29	”	"	PUNCT
ftr-369	668	30	a	a	DET
ftr-369	668	31	grantor	grantor	NOUN
ftr-369	668	32	may	may	AUX
ftr-369	668	33	rely	rely	VERB
ftr-369	668	34	on	on	ADP
ftr-369	668	35	the	the	DET
ftr-369	668	36	standards	standard	NOUN
ftr-369	668	37	set	set	VERB
ftr-369	668	38	forth	forth	ADP
ftr-369	668	39	in	in	ADP
ftr-369	668	40	the	the	DET
ftr-369	668	41	notice116	notice116	PROPN
ftr-369	668	42	to	to	PART
ftr-369	668	43	determine	determine	VERB
ftr-369	668	44	whether	whether	SCONJ
ftr-369	668	45	the	the	DET
ftr-369	668	46	grantee	grantee	NOUN
ftr-369	668	47	is	be	AUX
ftr-369	668	48	a	a	DET
ftr-369	668	49	114	114	NUM
ftr-369	668	50	.	.	PUNCT
ftr-369	669	1	joint	joint	ADJ
ftr-369	669	2	committee	committee	PROPN
ftr-369	669	3	on	on	ADP
ftr-369	669	4	taxation	taxation	NOUN
ftr-369	669	5	,	,	PUNCT
ftr-369	669	6	supra	supra	PROPN
ftr-369	669	7	note	note	PROPN
ftr-369	669	8	11	11	NUM
ftr-369	669	9	,	,	PUNCT
ftr-369	669	10	n.569	n.569	PROPN
ftr-369	669	11	.	.	PROPN
ftr-369	669	12	115	115	NUM
ftr-369	669	13	.	.	PUNCT
ftr-369	670	1	treas	treas	PROPN
ftr-369	670	2	.	.	PUNCT
ftr-369	671	1	reg	reg	PROPN
ftr-369	671	2	.	.	PUNCT
ftr-369	672	1	§	§	PROPN
ftr-369	672	2	1.509(a)-4(l)(3)(ii	1.509(a)-4(l)(3)(ii	NUM
ftr-369	672	3	)	)	PUNCT
ftr-369	672	4	.	.	PUNCT
ftr-369	673	1	116	116	NUM
ftr-369	673	2	.	.	PUNCT
ftr-369	674	1	irs	irs	PROPN
ftr-369	674	2	notice	notice	VERB
ftr-369	674	3	2006	2006	NUM
ftr-369	674	4	-	-	SYM
ftr-369	674	5	109	109	NUM
ftr-369	674	6	:	:	PUNCT
ftr-369	674	7	section	section	NOUN
ftr-369	674	8	3	3	NUM
ftr-369	674	9	,	,	PUNCT
ftr-369	674	10	.01	.01	NUM
ftr-369	674	11	,	,	PUNCT
ftr-369	674	12	a.	a.	NOUN
ftr-369	674	13	to	to	PART
ftr-369	674	14	establish	establish	VERB
ftr-369	674	15	that	that	SCONJ
ftr-369	674	16	a	a	DET
ftr-369	674	17	grantee	grantee	NOUN
ftr-369	674	18	is	be	AUX
ftr-369	674	19	a	a	DET
ftr-369	674	20	type	type	NOUN
ftr-369	674	21	i	i	PRON
ftr-369	674	22	or	or	CCONJ
ftr-369	674	23	a	a	DET
ftr-369	674	24	type	type	NOUN
ftr-369	674	25	ii	ii	NOUN
ftr-369	674	26	supporting	support	VERB
ftr-369	674	27	organization	organization	NOUN
ftr-369	674	28	,	,	PUNCT
ftr-369	674	29	a	a	DET
ftr-369	674	30	grantor	grantor	NOUN
ftr-369	674	31	,	,	PUNCT
ftr-369	674	32	acting	act	VERB
ftr-369	674	33	in	in	ADP
ftr-369	674	34	good	good	ADJ
ftr-369	674	35	faith	faith	NOUN
ftr-369	674	36	,	,	PUNCT
ftr-369	674	37	may	may	AUX
ftr-369	674	38	rely	rely	VERB
ftr-369	674	39	on	on	ADP
ftr-369	674	40	a	a	DET
ftr-369	674	41	written	write	VERB
ftr-369	674	42	representation	representation	NOUN
ftr-369	674	43	signed	sign	VERB
ftr-369	674	44	by	by	ADP
ftr-369	674	45	an	an	DET
ftr-369	674	46	officer	officer	NOUN
ftr-369	674	47	,	,	PUNCT
ftr-369	674	48	director	director	NOUN
ftr-369	674	49	or	or	CCONJ
ftr-369	674	50	trustee	trustee	NOUN
ftr-369	674	51	of	of	ADP
ftr-369	674	52	the	the	DET
ftr-369	674	53	grantee	grantee	NOUN
ftr-369	674	54	that	that	PRON
ftr-369	674	55	the	the	DET
ftr-369	674	56	grantee	grantee	NOUN
ftr-369	674	57	is	be	AUX
ftr-369	674	58	a	a	DET
ftr-369	674	59	type	type	NOUN
ftr-369	674	60	i	i	PRON
ftr-369	674	61	or	or	CCONJ
ftr-369	674	62	type	type	NOUN
ftr-369	674	63	ii	ii	NOUN
ftr-369	674	64	supporting	support	VERB
ftr-369	674	65	organization	organization	NOUN
ftr-369	674	66	,	,	PUNCT
ftr-369	674	67	provided	provide	VERB
ftr-369	674	68	that	that	PRON
ftr-369	674	69	:	:	PUNCT
ftr-369	674	70	i.	i.	NOUN
ftr-369	674	71	the	the	DET
ftr-369	674	72	representation	representation	NOUN
ftr-369	674	73	describes	describe	VERB
ftr-369	674	74	how	how	SCONJ
ftr-369	674	75	the	the	DET
ftr-369	674	76	grantee	grantee	NOUN
ftr-369	674	77	’s	’s	PART
ftr-369	674	78	officers	officer	NOUN
ftr-369	674	79	,	,	PUNCT
ftr-369	674	80	directors	director	NOUN
ftr-369	674	81	,	,	PUNCT
ftr-369	674	82	or	or	CCONJ
ftr-369	674	83	trustees	trustee	NOUN
ftr-369	674	84	are	be	AUX
ftr-369	674	85	selected	select	VERB
ftr-369	674	86	,	,	PUNCT
ftr-369	674	87	and	and	CCONJ
ftr-369	674	88	references	reference	NOUN
ftr-369	674	89	any	any	DET
ftr-369	674	90	provisions	provision	NOUN
ftr-369	674	91	in	in	ADP
ftr-369	674	92	governing	govern	VERB
ftr-369	674	93	documents	document	NOUN
ftr-369	674	94	that	that	PRON
ftr-369	674	95	establish	establish	VERB
ftr-369	674	96	a	a	DET
ftr-369	674	97	type	type	NOUN
ftr-369	674	98	i	i	PRON
ftr-369	674	99	(	(	PUNCT
ftr-369	674	100	operated	operate	VERB
ftr-369	674	101	,	,	PUNCT
ftr-369	674	102	supervised	supervised	ADJ
ftr-369	674	103	,	,	PUNCT
ftr-369	674	104	or	or	CCONJ
ftr-369	674	105	controlled	control	VERB
ftr-369	674	106	by	by	ADP
ftr-369	674	107	)	)	PUNCT
ftr-369	674	108	or	or	CCONJ
ftr-369	674	109	a	a	DET
ftr-369	674	110	type	type	NOUN
ftr-369	674	111	ii	ii	NOUN
ftr-369	674	112	(	(	PUNCT
ftr-369	674	113	supervised	supervise	VERB
ftr-369	674	114	or	or	CCONJ
ftr-369	674	115	controlled	control	VERB
ftr-369	674	116	in	in	ADP
ftr-369	674	117	connection	connection	NOUN
ftr-369	674	118	with	with	ADP
ftr-369	674	119	)	)	PUNCT
ftr-369	674	120	relationship	relationship	NOUN
ftr-369	674	121	(	(	PUNCT
ftr-369	674	122	as	as	ADP
ftr-369	674	123	applicable	applicable	ADJ
ftr-369	674	124	)	)	PUNCT
ftr-369	674	125	between	between	ADP
ftr-369	674	126	the	the	DET
ftr-369	674	127	grantee	grantee	NOUN
ftr-369	674	128	and	and	CCONJ
ftr-369	674	129	its	its	PRON
ftr-369	674	130	supported	support	VERB
ftr-369	674	131	organization(s	organization(s	NOUN
ftr-369	674	132	)	)	PUNCT
ftr-369	674	133	;	;	PUNCT
ftr-369	674	134	and	and	CCONJ
ftr-369	674	135	254	254	NUM
ftr-369	674	136	florida	florida	PROPN
ftr-369	674	137	tax	tax	NOUN
ftr-369	674	138	review	review	NOUN
ftr-369	675	1	[	[	X
ftr-369	675	2	vol	vol	NOUN
ftr-369	675	3	.	.	PUNCT
ftr-369	675	4	9:4	9:4	NUM
ftr-369	675	5	ii	ii	PROPN
ftr-369	675	6	.	.	PUNCT
ftr-369	676	1	the	the	DET
ftr-369	676	2	grantor	grantor	NOUN
ftr-369	676	3	collects	collect	VERB
ftr-369	676	4	and	and	CCONJ
ftr-369	676	5	reviews	review	VERB
ftr-369	676	6	copies	copy	NOUN
ftr-369	676	7	of	of	ADP
ftr-369	676	8	governing	govern	VERB
ftr-369	676	9	documents	document	NOUN
ftr-369	676	10	of	of	ADP
ftr-369	676	11	the	the	DET
ftr-369	676	12	grantee	grantee	NOUN
ftr-369	676	13	(	(	PUNCT
ftr-369	676	14	and	and	CCONJ
ftr-369	676	15	,	,	PUNCT
ftr-369	676	16	if	if	SCONJ
ftr-369	676	17	relevant	relevant	ADJ
ftr-369	676	18	,	,	PUNCT
ftr-369	676	19	of	of	ADP
ftr-369	676	20	the	the	DET
ftr-369	676	21	supported	support	VERB
ftr-369	676	22	organization(s	organization(s	NOUN
ftr-369	676	23	)	)	PUNCT
ftr-369	676	24	)	)	PUNCT
ftr-369	676	25	.	.	PUNCT
ftr-369	677	1	b.	b.	PROPN
ftr-369	677	2	to	to	PART
ftr-369	677	3	establish	establish	VERB
ftr-369	677	4	that	that	SCONJ
ftr-369	677	5	a	a	DET
ftr-369	677	6	grantee	grantee	NOUN
ftr-369	677	7	is	be	AUX
ftr-369	677	8	a	a	DET
ftr-369	677	9	functionally	functionally	ADV
ftr-369	677	10	integrated	integrate	VERB
ftr-369	677	11	type	type	NOUN
ftr-369	677	12	iii	iii	NOUN
ftr-369	677	13	supporting	support	VERB
ftr-369	677	14	organization	organization	NOUN
ftr-369	677	15	a	a	DET
ftr-369	677	16	grantor	grantor	NOUN
ftr-369	677	17	,	,	PUNCT
ftr-369	677	18	acting	act	VERB
ftr-369	677	19	in	in	ADP
ftr-369	677	20	good	good	ADJ
ftr-369	677	21	faith	faith	NOUN
ftr-369	677	22	,	,	PUNCT
ftr-369	677	23	may	may	AUX
ftr-369	677	24	rely	rely	VERB
ftr-369	677	25	on	on	ADP
ftr-369	677	26	a	a	DET
ftr-369	677	27	written	write	VERB
ftr-369	677	28	representation	representation	NOUN
ftr-369	677	29	signed	sign	VERB
ftr-369	677	30	by	by	ADP
ftr-369	677	31	an	an	DET
ftr-369	677	32	officer	officer	NOUN
ftr-369	677	33	,	,	PUNCT
ftr-369	677	34	director	director	NOUN
ftr-369	677	35	or	or	CCONJ
ftr-369	677	36	trustee	trustee	NOUN
ftr-369	677	37	of	of	ADP
ftr-369	677	38	the	the	DET
ftr-369	677	39	grantee	grantee	NOUN
ftr-369	677	40	that	that	PRON
ftr-369	677	41	the	the	DET
ftr-369	677	42	grantee	grantee	NOUN
ftr-369	677	43	is	be	AUX
ftr-369	677	44	a	a	DET
ftr-369	677	45	functionally	functionally	ADV
ftr-369	677	46	integrated	integrate	VERB
ftr-369	677	47	type	type	NOUN
ftr-369	677	48	iii	iii	NOUN
ftr-369	677	49	supporting	support	VERB
ftr-369	677	50	organization	organization	NOUN
ftr-369	677	51	,	,	PUNCT
ftr-369	677	52	provided	provide	VERB
ftr-369	677	53	that	that	PRON
ftr-369	677	54	:	:	PUNCT
ftr-369	677	55	i.	i.	PROPN
ftr-369	677	56	the	the	DET
ftr-369	677	57	grantee	grantee	PROPN
ftr-369	677	58	’s	’s	PART
ftr-369	677	59	representation	representation	NOUN
ftr-369	677	60	identifies	identify	VERB
ftr-369	677	61	the	the	DET
ftr-369	677	62	one	one	NUM
ftr-369	677	63	or	or	CCONJ
ftr-369	677	64	more	more	ADV
ftr-369	677	65	supported	support	VERB
ftr-369	677	66	organizations	organization	NOUN
ftr-369	677	67	with	with	ADP
ftr-369	677	68	which	which	PRON
ftr-369	677	69	the	the	DET
ftr-369	677	70	grantee	grantee	NOUN
ftr-369	677	71	is	be	AUX
ftr-369	677	72	functionally	functionally	ADV
ftr-369	677	73	integrated	integrate	VERB
ftr-369	677	74	;	;	PUNCT
ftr-369	677	75	ii	ii	X
ftr-369	677	76	.	.	PUNCT
ftr-369	678	1	the	the	DET
ftr-369	678	2	grantor	grantor	NOUN
ftr-369	678	3	collects	collect	VERB
ftr-369	678	4	and	and	CCONJ
ftr-369	678	5	reviews	review	VERB
ftr-369	678	6	copies	copy	NOUN
ftr-369	678	7	of	of	ADP
ftr-369	678	8	governing	govern	VERB
ftr-369	678	9	documents	document	NOUN
ftr-369	678	10	of	of	ADP
ftr-369	678	11	the	the	DET
ftr-369	678	12	grantee	grantee	NOUN
ftr-369	678	13	(	(	PUNCT
ftr-369	678	14	and	and	CCONJ
ftr-369	678	15	,	,	PUNCT
ftr-369	678	16	if	if	SCONJ
ftr-369	678	17	relevant	relevant	ADJ
ftr-369	678	18	,	,	PUNCT
ftr-369	678	19	of	of	ADP
ftr-369	678	20	the	the	DET
ftr-369	678	21	supported	support	VERB
ftr-369	678	22	organization(s	organization(s	NOUN
ftr-369	678	23	)	)	PUNCT
ftr-369	678	24	)	)	PUNCT
ftr-369	678	25	,	,	PUNCT
ftr-369	678	26	and	and	CCONJ
ftr-369	678	27	any	any	DET
ftr-369	678	28	other	other	ADJ
ftr-369	678	29	documents	document	NOUN
ftr-369	678	30	that	that	PRON
ftr-369	678	31	set	set	VERB
ftr-369	678	32	forth	forth	ADP
ftr-369	678	33	the	the	DET
ftr-369	678	34	relationship	relationship	NOUN
ftr-369	678	35	of	of	ADP
ftr-369	678	36	the	the	DET
ftr-369	678	37	grantee	grantee	NOUN
ftr-369	678	38	to	to	ADP
ftr-369	678	39	its	its	PRON
ftr-369	678	40	supported	support	VERB
ftr-369	678	41	organizations	organization	NOUN
ftr-369	678	42	,	,	PUNCT
ftr-369	678	43	if	if	SCONJ
ftr-369	678	44	such	such	ADJ
ftr-369	678	45	relationship	relationship	NOUN
ftr-369	678	46	is	be	AUX
ftr-369	678	47	not	not	PART
ftr-369	678	48	reflected	reflect	VERB
ftr-369	678	49	in	in	ADP
ftr-369	678	50	the	the	DET
ftr-369	678	51	governing	govern	VERB
ftr-369	678	52	documents	document	NOUN
ftr-369	678	53	;	;	PUNCT
ftr-369	678	54	and	and	CCONJ
ftr-369	678	55	iii	iii	X
ftr-369	678	56	.	.	PUNCT
ftr-369	679	1	the	the	DET
ftr-369	679	2	grantor	grantor	NOUN
ftr-369	679	3	collects	collect	VERB
ftr-369	679	4	and	and	CCONJ
ftr-369	679	5	reviews	review	VERB
ftr-369	679	6	a	a	DET
ftr-369	679	7	written	write	VERB
ftr-369	679	8	representation	representation	NOUN
ftr-369	679	9	signed	sign	VERB
ftr-369	679	10	by	by	ADP
ftr-369	679	11	an	an	DET
ftr-369	679	12	officer	officer	NOUN
ftr-369	679	13	,	,	PUNCT
ftr-369	679	14	director	director	NOUN
ftr-369	679	15	or	or	CCONJ
ftr-369	679	16	trustee	trustee	NOUN
ftr-369	679	17	of	of	ADP
ftr-369	679	18	each	each	PRON
ftr-369	679	19	of	of	ADP
ftr-369	679	20	the	the	DET
ftr-369	679	21	supported	support	VERB
ftr-369	679	22	organizations	organization	NOUN
ftr-369	679	23	with	with	ADP
ftr-369	679	24	which	which	PRON
ftr-369	679	25	the	the	DET
ftr-369	679	26	grantee	grantee	NOUN
ftr-369	679	27	represents	represent	VERB
ftr-369	679	28	that	that	SCONJ
ftr-369	679	29	it	it	PRON
ftr-369	679	30	is	be	AUX
ftr-369	679	31	functionally	functionally	ADV
ftr-369	679	32	integrated	integrate	VERB
ftr-369	679	33	describing	describe	VERB
ftr-369	679	34	the	the	DET
ftr-369	679	35	activities	activity	NOUN
ftr-369	679	36	of	of	ADP
ftr-369	679	37	the	the	DET
ftr-369	679	38	grantee	grantee	NOUN
ftr-369	679	39	and	and	CCONJ
ftr-369	679	40	confirming	confirm	VERB
ftr-369	679	41	,	,	PUNCT
ftr-369	679	42	consistent	consistent	ADJ
ftr-369	679	43	with	with	ADP
ftr-369	679	44	§	§	PROPN
ftr-369	679	45	3.02	3.02	NUM
ftr-369	679	46	of	of	ADP
ftr-369	679	47	this	this	DET
ftr-369	679	48	notice	notice	NOUN
ftr-369	679	49	,	,	PUNCT
ftr-369	679	50	that	that	SCONJ
ftr-369	679	51	but	but	CCONJ
ftr-369	679	52	for	for	ADP
ftr-369	679	53	the	the	DET
ftr-369	679	54	involvement	involvement	NOUN
ftr-369	679	55	of	of	ADP
ftr-369	679	56	the	the	DET
ftr-369	679	57	grantee	grantee	NOUN
ftr-369	679	58	engaging	engage	VERB
ftr-369	679	59	in	in	ADP
ftr-369	679	60	activities	activity	NOUN
ftr-369	679	61	to	to	PART
ftr-369	679	62	perform	perform	VERB
ftr-369	679	63	the	the	DET
ftr-369	679	64	functions	function	NOUN
ftr-369	679	65	of	of	ADP
ftr-369	679	66	,	,	PUNCT
ftr-369	679	67	or	or	CCONJ
ftr-369	679	68	to	to	PART
ftr-369	679	69	carry	carry	VERB
ftr-369	679	70	out	out	ADP
ftr-369	679	71	the	the	DET
ftr-369	679	72	purposes	purpose	NOUN
ftr-369	679	73	of	of	ADP
ftr-369	679	74	,	,	PUNCT
ftr-369	679	75	the	the	DET
ftr-369	679	76	supported	support	VERB
ftr-369	679	77	organization	organization	NOUN
ftr-369	679	78	,	,	PUNCT
ftr-369	679	79	the	the	DET
ftr-369	679	80	supported	support	VERB
ftr-369	679	81	organization	organization	NOUN
ftr-369	679	82	would	would	AUX
ftr-369	679	83	normally	normally	ADV
ftr-369	679	84	be	be	AUX
ftr-369	679	85	engaged	engage	VERB
ftr-369	679	86	in	in	ADP
ftr-369	679	87	those	those	DET
ftr-369	679	88	activities	activity	NOUN
ftr-369	679	89	itself	itself	PRON
ftr-369	679	90	.	.	PUNCT
ftr-369	680	1	as	as	ADP
ftr-369	680	2	an	an	DET
ftr-369	680	3	alternative	alternative	NOUN
ftr-369	680	4	to	to	ADP
ftr-369	680	5	relying	rely	VERB
ftr-369	680	6	on	on	ADP
ftr-369	680	7	a	a	DET
ftr-369	680	8	written	write	VERB
ftr-369	680	9	representation	representation	NOUN
ftr-369	680	10	from	from	ADP
ftr-369	680	11	a	a	DET
ftr-369	680	12	grantee	grantee	NOUN
ftr-369	680	13	and	and	CCONJ
ftr-369	680	14	specified	specify	VERB
ftr-369	680	15	documents	document	NOUN
ftr-369	680	16	as	as	SCONJ
ftr-369	680	17	described	describe	VERB
ftr-369	680	18	in	in	ADP
ftr-369	680	19	a	a	DET
ftr-369	680	20	or	or	CCONJ
ftr-369	680	21	b	b	NOUN
ftr-369	680	22	above	above	ADV
ftr-369	680	23	,	,	PUNCT
ftr-369	680	24	a	a	DET
ftr-369	680	25	grantor	grantor	NOUN
ftr-369	680	26	may	may	AUX
ftr-369	680	27	rely	rely	VERB
ftr-369	680	28	on	on	ADP
ftr-369	680	29	a	a	DET
ftr-369	680	30	reasoned	reason	VERB
ftr-369	680	31	written	write	VERB
ftr-369	680	32	opinion	opinion	NOUN
ftr-369	680	33	of	of	ADP
ftr-369	680	34	counsel	counsel	NOUN
ftr-369	680	35	of	of	ADP
ftr-369	680	36	either	either	CCONJ
ftr-369	680	37	the	the	DET
ftr-369	680	38	grantor	grantor	NOUN
ftr-369	680	39	or	or	CCONJ
ftr-369	680	40	the	the	DET
ftr-369	680	41	grantee	grantee	NOUN
ftr-369	680	42	concluding	conclude	VERB
ftr-369	680	43	that	that	SCONJ
ftr-369	680	44	the	the	DET
ftr-369	680	45	grantee	grantee	NOUN
ftr-369	680	46	is	be	AUX
ftr-369	680	47	a	a	DET
ftr-369	680	48	type	type	NOUN
ftr-369	680	49	i	i	NOUN
ftr-369	680	50	,	,	PUNCT
ftr-369	680	51	type	type	NOUN
ftr-369	680	52	ii	ii	PROPN
ftr-369	680	53	,	,	PUNCT
ftr-369	680	54	or	or	CCONJ
ftr-369	680	55	functionally	functionally	ADV
ftr-369	680	56	integrated	integrate	VERB
ftr-369	680	57	type	type	NOUN
ftr-369	680	58	iii	iii	NOUN
ftr-369	680	59	supporting	support	VERB
ftr-369	680	60	organization	organization	NOUN
ftr-369	680	61	.	.	PUNCT
ftr-369	681	1	a	a	DET
ftr-369	681	2	private	private	ADJ
ftr-369	681	3	foundation	foundation	NOUN
ftr-369	681	4	considering	consider	VERB
ftr-369	681	5	a	a	DET
ftr-369	681	6	grant	grant	NOUN
ftr-369	681	7	to	to	ADP
ftr-369	681	8	a	a	DET
ftr-369	681	9	type	type	NOUN
ftr-369	681	10	i	i	NOUN
ftr-369	681	11	,	,	PUNCT
ftr-369	681	12	type	type	NOUN
ftr-369	681	13	ii	ii	PROPN
ftr-369	681	14	,	,	PUNCT
ftr-369	681	15	or	or	CCONJ
ftr-369	681	16	functionally	functionally	ADV
ftr-369	681	17	integrated	integrate	VERB
ftr-369	681	18	type	type	NOUN
ftr-369	681	19	iii	iii	NOUN
ftr-369	681	20	supporting	support	VERB
ftr-369	681	21	organization	organization	NOUN
ftr-369	681	22	may	may	AUX
ftr-369	681	23	need	need	VERB
ftr-369	681	24	to	to	PART
ftr-369	681	25	obtain	obtain	VERB
ftr-369	681	26	a	a	DET
ftr-369	681	27	list	list	NOUN
ftr-369	681	28	of	of	ADP
ftr-369	681	29	the	the	DET
ftr-369	681	30	grantee	grantee	NOUN
ftr-369	681	31	’s	’s	PART
ftr-369	681	32	supported	support	VERB
ftr-369	681	33	organizations	organization	NOUN
ftr-369	681	34	from	from	ADP
ftr-369	681	35	the	the	DET
ftr-369	681	36	grantee	grantee	NOUN
ftr-369	681	37	to	to	PART
ftr-369	681	38	determine	determine	VERB
ftr-369	681	39	whether	whether	SCONJ
ftr-369	681	40	any	any	PRON
ftr-369	681	41	of	of	ADP
ftr-369	681	42	the	the	DET
ftr-369	681	43	supported	support	VERB
ftr-369	681	44	organizations	organization	NOUN
ftr-369	681	45	is	be	AUX
ftr-369	681	46	controlled	control	VERB
ftr-369	681	47	by	by	ADP
ftr-369	681	48	disqualified	disqualify	VERB
ftr-369	681	49	persons	person	NOUN
ftr-369	681	50	of	of	ADP
ftr-369	681	51	the	the	DET
ftr-369	681	52	private	private	ADJ
ftr-369	681	53	foundation	foundation	NOUN
ftr-369	681	54	.	.	PUNCT
ftr-369	682	1	see	see	VERB
ftr-369	682	2	§	§	PROPN
ftr-369	682	3	3.02	3.02	NUM
ftr-369	682	4	,	,	PUNCT
ftr-369	682	5	below	below	ADV
ftr-369	682	6	,	,	PUNCT
ftr-369	682	7	for	for	ADP
ftr-369	682	8	the	the	DET
ftr-369	682	9	definition	definition	NOUN
ftr-369	682	10	of	of	ADP
ftr-369	682	11	control	control	NOUN
ftr-369	682	12	that	that	PRON
ftr-369	682	13	may	may	AUX
ftr-369	682	14	be	be	AUX
ftr-369	682	15	used	use	VERB
ftr-369	682	16	.	.	PUNCT
ftr-369	683	1	if	if	SCONJ
ftr-369	683	2	such	such	ADJ
ftr-369	683	3	control	control	NOUN
ftr-369	683	4	exists	exist	VERB
ftr-369	683	5	,	,	PUNCT
ftr-369	683	6	the	the	DET
ftr-369	683	7	grant	grant	NOUN
ftr-369	683	8	may	may	AUX
ftr-369	683	9	not	not	PART
ftr-369	683	10	be	be	AUX
ftr-369	683	11	a	a	DET
ftr-369	683	12	qualifying	qualify	VERB
ftr-369	683	13	distribution	distribution	NOUN
ftr-369	683	14	and	and	CCONJ
ftr-369	683	15	the	the	DET
ftr-369	683	16	foundation	foundation	NOUN
ftr-369	683	17	may	may	AUX
ftr-369	683	18	be	be	AUX
ftr-369	683	19	required	require	VERB
ftr-369	683	20	to	to	PART
ftr-369	683	21	exercise	exercise	VERB
ftr-369	683	22	expenditure	expenditure	NOUN
ftr-369	683	23	responsibility	responsibility	NOUN
ftr-369	683	24	with	with	ADP
ftr-369	683	25	respect	respect	NOUN
ftr-369	683	26	to	to	ADP
ftr-369	683	27	the	the	DET
ftr-369	683	28	grant	grant	NOUN
ftr-369	683	29	.	.	PUNCT
ftr-369	684	1	similarly	similarly	ADV
ftr-369	684	2	,	,	PUNCT
ftr-369	684	3	a	a	DET
ftr-369	684	4	sponsoring	sponsor	VERB
ftr-369	684	5	organization	organization	NOUN
ftr-369	684	6	considering	consider	VERB
ftr-369	684	7	a	a	DET
ftr-369	684	8	grant	grant	NOUN
ftr-369	684	9	from	from	ADP
ftr-369	684	10	a	a	DET
ftr-369	684	11	donor	donor	NOUN
ftr-369	684	12	-	-	PUNCT
ftr-369	684	13	advised	advise	VERB
ftr-369	684	14	fund	fund	NOUN
ftr-369	684	15	to	to	ADP
ftr-369	684	16	a	a	DET
ftr-369	684	17	type	type	NOUN
ftr-369	684	18	i	i	NOUN
ftr-369	684	19	,	,	PUNCT
ftr-369	684	20	type	type	NOUN
ftr-369	684	21	ii	ii	PROPN
ftr-369	684	22	,	,	PUNCT
ftr-369	684	23	or	or	CCONJ
ftr-369	684	24	functionally	functionally	ADV
ftr-369	684	25	integrated	integrate	VERB
ftr-369	684	26	type	type	NOUN
ftr-369	684	27	iii	iii	NOUN
ftr-369	684	28	supporting	support	VERB
ftr-369	684	29	organization	organization	NOUN
ftr-369	684	30	may	may	AUX
ftr-369	684	31	need	need	VERB
ftr-369	684	32	to	to	PART
ftr-369	684	33	obtain	obtain	VERB
ftr-369	684	34	a	a	DET
ftr-369	684	35	list	list	NOUN
ftr-369	684	36	of	of	ADP
ftr-369	684	37	the	the	DET
ftr-369	684	38	grantee	grantee	NOUN
ftr-369	684	39	’s	’s	PART
ftr-369	684	40	supported	support	VERB
ftr-369	684	41	organizations	organization	NOUN
ftr-369	684	42	from	from	ADP
ftr-369	684	43	the	the	DET
ftr-369	684	44	grantee	grantee	NOUN
ftr-369	684	45	to	to	PART
ftr-369	684	46	determine	determine	VERB
ftr-369	684	47	whether	whether	SCONJ
ftr-369	684	48	any	any	PRON
ftr-369	684	49	of	of	ADP
ftr-369	684	50	the	the	DET
ftr-369	684	51	supported	support	VERB
ftr-369	684	52	organizations	organization	NOUN
ftr-369	684	53	is	be	AUX
ftr-369	684	54	controlled	control	VERB
ftr-369	684	55	by	by	ADP
ftr-369	684	56	the	the	DET
ftr-369	684	57	fund	fund	NOUN
ftr-369	684	58	’s	’s	PART
ftr-369	684	59	donor	donor	NOUN
ftr-369	684	60	or	or	CCONJ
ftr-369	684	61	donor	donor	NOUN
ftr-369	684	62	advisor	advisor	NOUN
ftr-369	684	63	(	(	PUNCT
ftr-369	684	64	and	and	CCONJ
ftr-369	684	65	any	any	DET
ftr-369	684	66	related	related	ADJ
ftr-369	684	67	parties	party	NOUN
ftr-369	684	68	)	)	PUNCT
ftr-369	684	69	.	.	PUNCT
ftr-369	685	1	see	see	VERB
ftr-369	685	2	§	§	PROPN
ftr-369	685	3	3.02	3.02	NUM
ftr-369	685	4	,	,	PUNCT
ftr-369	685	5	below	below	ADV
ftr-369	685	6	,	,	PUNCT
ftr-369	685	7	for	for	ADP
ftr-369	685	8	the	the	DET
ftr-369	685	9	definition	definition	NOUN
ftr-369	685	10	of	of	ADP
ftr-369	685	11	control	control	NOUN
ftr-369	685	12	that	that	PRON
ftr-369	685	13	may	may	AUX
ftr-369	685	14	be	be	AUX
ftr-369	685	15	used	use	VERB
ftr-369	685	16	.	.	PUNCT
ftr-369	686	1	if	if	SCONJ
ftr-369	686	2	such	such	ADJ
ftr-369	686	3	control	control	NOUN
ftr-369	686	4	exists	exist	VERB
ftr-369	686	5	,	,	PUNCT
ftr-369	686	6	the	the	DET
ftr-369	686	7	sponsoring	sponsor	VERB
ftr-369	686	8	organization	organization	NOUN
ftr-369	686	9	will	will	AUX
ftr-369	686	10	be	be	AUX
ftr-369	686	11	required	require	VERB
ftr-369	686	12	to	to	PART
ftr-369	686	13	exercise	exercise	VERB
ftr-369	686	14	expenditure	expenditure	NOUN
ftr-369	686	15	responsibility	responsibility	NOUN
ftr-369	686	16	.	.	PUNCT
ftr-369	687	1	section	section	NOUN
ftr-369	687	2	3	3	NUM
ftr-369	687	3	,	,	PUNCT
ftr-369	687	4	.02	.02	NUM
ftr-369	687	5	the	the	DET
ftr-369	687	6	service	service	NOUN
ftr-369	687	7	and	and	CCONJ
ftr-369	687	8	the	the	DET
ftr-369	687	9	treasury	treasury	PROPN
ftr-369	687	10	department	department	PROPN
ftr-369	687	11	intend	intend	VERB
ftr-369	687	12	to	to	PART
ftr-369	687	13	issue	issue	VERB
ftr-369	687	14	regulations	regulation	NOUN
ftr-369	687	15	regarding	regard	VERB
ftr-369	687	16	the	the	DET
ftr-369	687	17	meaning	meaning	NOUN
ftr-369	687	18	of	of	ADP
ftr-369	687	19	“	"	PUNCT
ftr-369	687	20	control	control	NOUN
ftr-369	687	21	”	"	PUNCT
ftr-369	687	22	under	under	ADP
ftr-369	687	23	§	§	PROPN
ftr-369	687	24	§	§	PROPN
ftr-369	687	25	4942(g)(4)(a	4942(g)(4)(a	NUM
ftr-369	687	26	)	)	PUNCT
ftr-369	687	27	and	and	CCONJ
ftr-369	687	28	2009	2009	NUM
ftr-369	687	29	]	]	PUNCT
ftr-369	687	30	the	the	DET
ftr-369	687	31	pension	pension	NOUN
ftr-369	687	32	protection	protection	PROPN
ftr-369	687	33	act	act	NOUN
ftr-369	687	34	of	of	ADP
ftr-369	687	35	2006	2006	NUM
ftr-369	687	36	255	255	NUM
ftr-369	687	37	public	public	ADJ
ftr-369	687	38	charity	charity	NOUN
ftr-369	687	39	and	and	CCONJ
ftr-369	687	40	to	to	PART
ftr-369	687	41	determine	determine	VERB
ftr-369	687	42	the	the	DET
ftr-369	687	43	grantee	grantee	NOUN
ftr-369	687	44	’s	’s	PART
ftr-369	687	45	public	public	ADJ
ftr-369	687	46	charity	charity	NOUN
ftr-369	687	47	classification	classification	NOUN
ftr-369	687	48	under	under	ADP
ftr-369	687	49	irc	irc	PROPN
ftr-369	687	50	section	section	NOUN
ftr-369	687	51	509(a)(1	509(a)(1	NUM
ftr-369	687	52	)	)	PUNCT
ftr-369	687	53	,	,	PUNCT
ftr-369	687	54	(	(	PUNCT
ftr-369	687	55	2	2	NUM
ftr-369	687	56	)	)	PUNCT
ftr-369	687	57	,	,	PUNCT
ftr-369	687	58	or	or	CCONJ
ftr-369	687	59	(	(	PUNCT
ftr-369	687	60	3	3	NUM
ftr-369	687	61	)	)	PUNCT
ftr-369	687	62	.	.	PUNCT
ftr-369	688	1	perhaps	perhaps	ADV
ftr-369	688	2	recognizing	recognize	VERB
ftr-369	688	3	this	this	DET
ftr-369	688	4	heavy	heavy	ADJ
ftr-369	688	5	burden	burden	NOUN
ftr-369	688	6	being	be	AUX
ftr-369	688	7	placed	place	VERB
ftr-369	688	8	on	on	ADP
ftr-369	688	9	sponsoring	sponsor	VERB
ftr-369	688	10	organizations	organization	NOUN
ftr-369	688	11	,	,	PUNCT
ftr-369	688	12	the	the	DET
ftr-369	688	13	irs	irs	PROPN
ftr-369	688	14	provided	provide	VERB
ftr-369	688	15	in	in	ADP
ftr-369	688	16	the	the	DET
ftr-369	688	17	notice	notice	NOUN
ftr-369	688	18	that	that	SCONJ
ftr-369	688	19	sponsoring	sponsor	VERB
ftr-369	688	20	organizations	organization	NOUN
ftr-369	688	21	,	,	PUNCT
ftr-369	688	22	“	"	PUNCT
ftr-369	688	23	acting	act	VERB
ftr-369	688	24	in	in	ADP
ftr-369	688	25	good	good	ADJ
ftr-369	688	26	faith	faith	NOUN
ftr-369	688	27	,	,	PUNCT
ftr-369	688	28	”	"	PUNCT
ftr-369	688	29	may	may	AUX
ftr-369	688	30	rely	rely	VERB
ftr-369	688	31	on	on	ADP
ftr-369	688	32	information	information	NOUN
ftr-369	688	33	from	from	ADP
ftr-369	688	34	the	the	DET
ftr-369	688	35	irs	irs	PROPN
ftr-369	688	36	business	business	NOUN
ftr-369	688	37	master	master	NOUN
ftr-369	688	38	file	file	NOUN
ftr-369	688	39	(	(	PUNCT
ftr-369	688	40	bmf	bmf	PROPN
ftr-369	688	41	)	)	PUNCT
ftr-369	688	42	or	or	CCONJ
ftr-369	688	43	the	the	DET
ftr-369	688	44	grantee	grantee	NOUN
ftr-369	688	45	’s	’s	PART
ftr-369	688	46	current	current	ADJ
ftr-369	688	47	irs	irs	PROPN
ftr-369	688	48	letter	letter	NOUN
ftr-369	688	49	recognizing	recognize	VERB
ftr-369	688	50	the	the	DET
ftr-369	688	51	grantee	grantee	NOUN
ftr-369	688	52	’s	’s	PART
ftr-369	688	53	tax	tax	NOUN
ftr-369	688	54	-	-	PUNCT
ftr-369	688	55	exempt	exempt	ADJ
ftr-369	688	56	status	status	NOUN
ftr-369	688	57	.	.	PUNCT
ftr-369	689	1	in	in	ADP
ftr-369	689	2	every	every	DET
ftr-369	689	3	situation	situation	NOUN
ftr-369	689	4	,	,	PUNCT
ftr-369	689	5	the	the	DET
ftr-369	689	6	sponsoring	sponsor	VERB
ftr-369	689	7	organization	organization	NOUN
ftr-369	689	8	is	be	AUX
ftr-369	689	9	required	require	VERB
ftr-369	689	10	to	to	PART
ftr-369	689	11	verify	verify	VERB
ftr-369	689	12	that	that	SCONJ
ftr-369	689	13	the	the	DET
ftr-369	689	14	grantee	grantee	NOUN
ftr-369	689	15	is	be	AUX
ftr-369	689	16	listed	list	VERB
ftr-369	689	17	in	in	ADP
ftr-369	689	18	publication	publication	NOUN
ftr-369	689	19	78	78	NUM
ftr-369	689	20	,	,	PUNCT
ftr-369	689	21	cumulative	cumulative	ADJ
ftr-369	689	22	lists	list	NOUN
ftr-369	689	23	of	of	ADP
ftr-369	689	24	organizations	organization	NOUN
ftr-369	689	25	described	describe	VERB
ftr-369	689	26	in	in	ADP
ftr-369	689	27	section	section	NOUN
ftr-369	689	28	170(c	170(c	PROPN
ftr-369	689	29	)	)	PUNCT
ftr-369	689	30	of	of	ADP
ftr-369	689	31	the	the	DET
ftr-369	689	32	code	code	NOUN
ftr-369	689	33	of	of	ADP
ftr-369	689	34	1986	1986	NUM
ftr-369	689	35	,	,	PUNCT
ftr-369	689	36	or	or	CCONJ
ftr-369	689	37	obtain	obtain	VERB
ftr-369	689	38	a	a	DET
ftr-369	689	39	copy	copy	NOUN
ftr-369	689	40	of	of	ADP
ftr-369	689	41	the	the	DET
ftr-369	689	42	current	current	ADJ
ftr-369	689	43	irs	irs	PROPN
ftr-369	689	44	letter	letter	NOUN
ftr-369	689	45	recognizing	recognize	VERB
ftr-369	689	46	the	the	DET
ftr-369	689	47	grantee	grantee	NOUN
ftr-369	689	48	as	as	ADV
ftr-369	689	49	exempt	exempt	ADJ
ftr-369	689	50	from	from	ADP
ftr-369	689	51	federal	federal	ADJ
ftr-369	689	52	income	income	NOUN
ftr-369	689	53	tax	tax	NOUN
ftr-369	689	54	.	.	PUNCT
ftr-369	690	1	the	the	DET
ftr-369	690	2	irs	irs	PROPN
ftr-369	690	3	also	also	ADV
ftr-369	690	4	provided	provide	VERB
ftr-369	690	5	transitional	transitional	ADJ
ftr-369	690	6	relief	relief	NOUN
ftr-369	690	7	and	and	CCONJ
ftr-369	690	8	filing	filing	NOUN
ftr-369	690	9	procedures	procedure	NOUN
ftr-369	690	10	for	for	ADP
ftr-369	690	11	certain	certain	ADJ
ftr-369	690	12	charitable	charitable	ADJ
ftr-369	690	13	trusts	trust	NOUN
ftr-369	690	14	that	that	PRON
ftr-369	690	15	fail	fail	VERB
ftr-369	690	16	the	the	DET
ftr-369	690	17	responsiveness	responsiveness	NOUN
ftr-369	690	18	test	test	NOUN
ftr-369	690	19	for	for	ADP
ftr-369	690	20	type	type	NOUN
ftr-369	690	21	iii	iii	NOUN
ftr-369	690	22	supporting	support	VERB
ftr-369	690	23	organizations.117	organizations.117	NUM
ftr-369	690	24	4966(d)(4)(a	4966(d)(4)(a	NUM
ftr-369	690	25	)	)	PUNCT
ftr-369	690	26	and	and	CCONJ
ftr-369	690	27	the	the	DET
ftr-369	690	28	definition	definition	NOUN
ftr-369	690	29	of	of	ADP
ftr-369	690	30	a	a	DET
ftr-369	690	31	“	"	PUNCT
ftr-369	690	32	functionally	functionally	ADV
ftr-369	690	33	integrated	integrate	VERB
ftr-369	690	34	type	type	NOUN
ftr-369	690	35	iii	iii	NOUN
ftr-369	690	36	supporting	support	VERB
ftr-369	690	37	organization	organization	NOUN
ftr-369	690	38	”	"	PUNCT
ftr-369	690	39	under	under	ADP
ftr-369	690	40	§	§	PROPN
ftr-369	690	41	4943(f)(5)(b	4943(f)(5)(b	NUM
ftr-369	690	42	)	)	PUNCT
ftr-369	690	43	.	.	PUNCT
ftr-369	691	1	until	until	SCONJ
ftr-369	691	2	those	those	DET
ftr-369	691	3	regulations	regulation	NOUN
ftr-369	691	4	are	be	AUX
ftr-369	691	5	issued	issue	VERB
ftr-369	691	6	,	,	PUNCT
ftr-369	691	7	a	a	DET
ftr-369	691	8	grantor	grantor	NOUN
ftr-369	691	9	may	may	AUX
ftr-369	691	10	rely	rely	VERB
ftr-369	691	11	on	on	ADP
ftr-369	691	12	the	the	DET
ftr-369	691	13	standards	standard	NOUN
ftr-369	691	14	described	describe	VERB
ftr-369	691	15	below	below	ADP
ftr-369	691	16	for	for	ADP
ftr-369	691	17	purposes	purpose	NOUN
ftr-369	691	18	of	of	ADP
ftr-369	691	19	§	§	PROPN
ftr-369	691	20	§	§	PROPN
ftr-369	691	21	4942	4942	NUM
ftr-369	691	22	,	,	PUNCT
ftr-369	691	23	4945	4945	NUM
ftr-369	691	24	and	and	CCONJ
ftr-369	691	25	4966	4966	NUM
ftr-369	691	26	(	(	PUNCT
ftr-369	691	27	as	as	ADP
ftr-369	691	28	applicable	applicable	ADJ
ftr-369	691	29	)	)	PUNCT
ftr-369	691	30	.	.	PUNCT
ftr-369	692	1	although	although	SCONJ
ftr-369	692	2	regulations	regulation	NOUN
ftr-369	692	3	may	may	AUX
ftr-369	692	4	adopt	adopt	VERB
ftr-369	692	5	different	different	ADJ
ftr-369	692	6	standards	standard	NOUN
ftr-369	692	7	from	from	ADP
ftr-369	692	8	those	those	PRON
ftr-369	692	9	referenced	reference	VERB
ftr-369	692	10	below	below	ADV
ftr-369	692	11	,	,	PUNCT
ftr-369	692	12	those	those	DET
ftr-369	692	13	regulations	regulation	NOUN
ftr-369	692	14	will	will	AUX
ftr-369	692	15	apply	apply	VERB
ftr-369	692	16	to	to	ADP
ftr-369	692	17	grants	grant	NOUN
ftr-369	692	18	made	make	VERB
ftr-369	692	19	by	by	ADP
ftr-369	692	20	private	private	ADJ
ftr-369	692	21	foundations	foundation	NOUN
ftr-369	692	22	and	and	CCONJ
ftr-369	692	23	sponsoring	sponsor	VERB
ftr-369	692	24	organizations	organization	NOUN
ftr-369	692	25	no	no	ADV
ftr-369	692	26	sooner	soon	ADV
ftr-369	692	27	than	than	ADP
ftr-369	692	28	the	the	DET
ftr-369	692	29	date	date	NOUN
ftr-369	692	30	that	that	PRON
ftr-369	692	31	the	the	DET
ftr-369	692	32	regulations	regulation	NOUN
ftr-369	692	33	are	be	AUX
ftr-369	692	34	proposed	propose	VERB
ftr-369	692	35	.	.	PUNCT
ftr-369	693	1	the	the	DET
ftr-369	693	2	standards	standard	NOUN
ftr-369	693	3	set	set	VERB
ftr-369	693	4	forth	forth	ADV
ftr-369	693	5	below	below	ADV
ftr-369	693	6	will	will	AUX
ftr-369	693	7	apply	apply	VERB
ftr-369	693	8	with	with	ADP
ftr-369	693	9	respect	respect	NOUN
ftr-369	693	10	to	to	ADP
ftr-369	693	11	any	any	DET
ftr-369	693	12	grants	grant	NOUN
ftr-369	693	13	made	make	VERB
ftr-369	693	14	prior	prior	ADV
ftr-369	693	15	to	to	ADP
ftr-369	693	16	that	that	DET
ftr-369	693	17	date	date	NOUN
ftr-369	693	18	.	.	PUNCT
ftr-369	694	1	in	in	ADP
ftr-369	694	2	determining	determine	VERB
ftr-369	694	3	whether	whether	SCONJ
ftr-369	694	4	a	a	DET
ftr-369	694	5	disqualified	disqualified	ADJ
ftr-369	694	6	person	person	NOUN
ftr-369	694	7	with	with	ADP
ftr-369	694	8	respect	respect	NOUN
ftr-369	694	9	to	to	ADP
ftr-369	694	10	a	a	DET
ftr-369	694	11	private	private	ADJ
ftr-369	694	12	foundation	foundation	NOUN
ftr-369	694	13	controls	control	VERB
ftr-369	694	14	a	a	DET
ftr-369	694	15	supporting	support	VERB
ftr-369	694	16	organization	organization	NOUN
ftr-369	694	17	or	or	CCONJ
ftr-369	694	18	one	one	NUM
ftr-369	694	19	of	of	ADP
ftr-369	694	20	its	its	PRON
ftr-369	694	21	supported	support	VERB
ftr-369	694	22	organizations	organization	NOUN
ftr-369	694	23	,	,	PUNCT
ftr-369	694	24	the	the	DET
ftr-369	694	25	control	control	NOUN
ftr-369	694	26	standards	standard	NOUN
ftr-369	694	27	established	establish	VERB
ftr-369	694	28	in	in	ADP
ftr-369	694	29	treas	treas	PROPN
ftr-369	694	30	.	.	PUNCT
ftr-369	694	31	reg	reg	PROPN
ftr-369	694	32	.	.	PUNCT
ftr-369	695	1	§	§	PROPN
ftr-369	695	2	53.4942(a)-3(a)(3	53.4942(a)-3(a)(3	NUM
ftr-369	695	3	)	)	PUNCT
ftr-369	695	4	will	will	AUX
ftr-369	695	5	apply	apply	VERB
ftr-369	695	6	.	.	PUNCT
ftr-369	696	1	under	under	ADP
ftr-369	696	2	these	these	DET
ftr-369	696	3	standards	standard	NOUN
ftr-369	696	4	,	,	PUNCT
ftr-369	696	5	an	an	DET
ftr-369	696	6	organization	organization	NOUN
ftr-369	696	7	is	be	AUX
ftr-369	696	8	controlled	control	VERB
ftr-369	696	9	by	by	ADP
ftr-369	696	10	one	one	NUM
ftr-369	696	11	or	or	CCONJ
ftr-369	696	12	more	more	ADJ
ftr-369	696	13	disqualified	disqualify	VERB
ftr-369	696	14	persons	person	NOUN
ftr-369	696	15	with	with	ADP
ftr-369	696	16	respect	respect	NOUN
ftr-369	696	17	to	to	ADP
ftr-369	696	18	a	a	DET
ftr-369	696	19	foundation	foundation	NOUN
ftr-369	696	20	if	if	SCONJ
ftr-369	696	21	any	any	DET
ftr-369	696	22	such	such	ADJ
ftr-369	696	23	persons	person	NOUN
ftr-369	696	24	may	may	AUX
ftr-369	696	25	,	,	PUNCT
ftr-369	696	26	by	by	ADP
ftr-369	696	27	aggregating	aggregate	VERB
ftr-369	696	28	their	their	PRON
ftr-369	696	29	votes	vote	NOUN
ftr-369	696	30	or	or	CCONJ
ftr-369	696	31	positions	position	NOUN
ftr-369	696	32	of	of	ADP
ftr-369	696	33	authority	authority	NOUN
ftr-369	696	34	,	,	PUNCT
ftr-369	696	35	require	require	VERB
ftr-369	696	36	the	the	DET
ftr-369	696	37	supporting	support	VERB
ftr-369	696	38	or	or	CCONJ
ftr-369	696	39	supported	support	VERB
ftr-369	696	40	organization	organization	NOUN
ftr-369	696	41	to	to	PART
ftr-369	696	42	make	make	VERB
ftr-369	696	43	an	an	DET
ftr-369	696	44	expenditure	expenditure	NOUN
ftr-369	696	45	,	,	PUNCT
ftr-369	696	46	or	or	CCONJ
ftr-369	696	47	prevent	prevent	VERB
ftr-369	696	48	the	the	DET
ftr-369	696	49	supporting	support	VERB
ftr-369	696	50	organization	organization	NOUN
ftr-369	696	51	or	or	CCONJ
ftr-369	696	52	the	the	DET
ftr-369	696	53	supported	support	VERB
ftr-369	696	54	organization	organization	NOUN
ftr-369	696	55	from	from	ADP
ftr-369	696	56	making	make	VERB
ftr-369	696	57	an	an	DET
ftr-369	696	58	expenditure	expenditure	NOUN
ftr-369	696	59	,	,	PUNCT
ftr-369	696	60	regardless	regardless	ADV
ftr-369	696	61	of	of	ADP
ftr-369	696	62	the	the	DET
ftr-369	696	63	method	method	NOUN
ftr-369	696	64	by	by	ADP
ftr-369	696	65	which	which	PRON
ftr-369	696	66	the	the	DET
ftr-369	696	67	control	control	NOUN
ftr-369	696	68	is	be	AUX
ftr-369	696	69	exercised	exercise	VERB
ftr-369	696	70	or	or	CCONJ
ftr-369	696	71	exercisable	exercisable	ADJ
ftr-369	696	72	.	.	PUNCT
ftr-369	697	1	similarly	similarly	ADV
ftr-369	697	2	,	,	PUNCT
ftr-369	697	3	in	in	ADP
ftr-369	697	4	determining	determine	VERB
ftr-369	697	5	whether	whether	SCONJ
ftr-369	697	6	a	a	DET
ftr-369	697	7	donor	donor	NOUN
ftr-369	697	8	or	or	CCONJ
ftr-369	697	9	donor	donor	VERB
ftr-369	697	10	advisor	advisor	NOUN
ftr-369	697	11	or	or	CCONJ
ftr-369	697	12	a	a	DET
ftr-369	697	13	person	person	NOUN
ftr-369	697	14	related	relate	VERB
ftr-369	697	15	to	to	ADP
ftr-369	697	16	a	a	DET
ftr-369	697	17	donor	donor	NOUN
ftr-369	697	18	or	or	CCONJ
ftr-369	697	19	donor	donor	NOUN
ftr-369	697	20	advisor	advisor	NOUN
ftr-369	697	21	(	(	PUNCT
ftr-369	697	22	as	as	SCONJ
ftr-369	697	23	described	describe	VERB
ftr-369	697	24	in	in	ADP
ftr-369	697	25	§	§	PROPN
ftr-369	697	26	4967(d	4967(d	NUM
ftr-369	697	27	)	)	PUNCT
ftr-369	697	28	and	and	CCONJ
ftr-369	697	29	4958(f)(7	4958(f)(7	NUM
ftr-369	697	30	)	)	PUNCT
ftr-369	697	31	)	)	PUNCT
ftr-369	697	32	of	of	ADP
ftr-369	697	33	any	any	DET
ftr-369	697	34	donoradvised	donoradvise	VERB
ftr-369	697	35	fund	fund	NOUN
ftr-369	697	36	controls	control	VERB
ftr-369	697	37	a	a	DET
ftr-369	697	38	supported	support	VERB
ftr-369	697	39	organization	organization	NOUN
ftr-369	697	40	of	of	ADP
ftr-369	697	41	the	the	DET
ftr-369	697	42	grantee	grantee	NOUN
ftr-369	697	43	,	,	PUNCT
ftr-369	697	44	the	the	DET
ftr-369	697	45	control	control	NOUN
ftr-369	697	46	standards	standard	NOUN
ftr-369	697	47	established	establish	VERB
ftr-369	697	48	in	in	ADP
ftr-369	697	49	treas	treas	PROPN
ftr-369	697	50	.	.	PUNCT
ftr-369	698	1	reg	reg	PROPN
ftr-369	698	2	.	.	PUNCT
ftr-369	699	1	§	§	PROPN
ftr-369	699	2	53.4942(a)-3(a)(3	53.4942(a)-3(a)(3	NUM
ftr-369	699	3	)	)	PUNCT
ftr-369	699	4	will	will	AUX
ftr-369	699	5	apply	apply	VERB
ftr-369	699	6	.	.	PUNCT
ftr-369	700	1	under	under	ADP
ftr-369	700	2	these	these	DET
ftr-369	700	3	standards	standard	NOUN
ftr-369	700	4	,	,	PUNCT
ftr-369	700	5	a	a	DET
ftr-369	700	6	supported	support	VERB
ftr-369	700	7	organization	organization	NOUN
ftr-369	700	8	is	be	AUX
ftr-369	700	9	controlled	control	VERB
ftr-369	700	10	by	by	ADP
ftr-369	700	11	one	one	NUM
ftr-369	700	12	or	or	CCONJ
ftr-369	700	13	more	more	ADJ
ftr-369	700	14	donor	donor	NOUN
ftr-369	700	15	or	or	CCONJ
ftr-369	700	16	donor	donor	NOUN
ftr-369	700	17	advisors	advisor	NOUN
ftr-369	700	18	(	(	PUNCT
ftr-369	700	19	and	and	CCONJ
ftr-369	700	20	any	any	DET
ftr-369	700	21	related	related	ADJ
ftr-369	700	22	parties	party	NOUN
ftr-369	700	23	)	)	PUNCT
ftr-369	700	24	of	of	ADP
ftr-369	700	25	any	any	DET
ftr-369	700	26	donor	donor	NOUN
ftr-369	700	27	-	-	PUNCT
ftr-369	700	28	advised	advise	VERB
ftr-369	700	29	fund	fund	NOUN
ftr-369	700	30	if	if	SCONJ
ftr-369	700	31	any	any	DET
ftr-369	700	32	such	such	ADJ
ftr-369	700	33	persons	person	NOUN
ftr-369	700	34	may	may	AUX
ftr-369	700	35	,	,	PUNCT
ftr-369	700	36	by	by	ADP
ftr-369	700	37	aggregating	aggregate	VERB
ftr-369	700	38	their	their	PRON
ftr-369	700	39	votes	vote	NOUN
ftr-369	700	40	or	or	CCONJ
ftr-369	700	41	positions	position	NOUN
ftr-369	700	42	of	of	ADP
ftr-369	700	43	authority	authority	NOUN
ftr-369	700	44	,	,	PUNCT
ftr-369	700	45	require	require	VERB
ftr-369	700	46	a	a	DET
ftr-369	700	47	supported	support	VERB
ftr-369	700	48	organization	organization	NOUN
ftr-369	700	49	to	to	PART
ftr-369	700	50	make	make	VERB
ftr-369	700	51	an	an	DET
ftr-369	700	52	expenditure	expenditure	NOUN
ftr-369	700	53	,	,	PUNCT
ftr-369	700	54	or	or	CCONJ
ftr-369	700	55	prevent	prevent	VERB
ftr-369	700	56	a	a	DET
ftr-369	700	57	supported	support	VERB
ftr-369	700	58	organization	organization	NOUN
ftr-369	700	59	from	from	ADP
ftr-369	700	60	making	make	VERB
ftr-369	700	61	an	an	DET
ftr-369	700	62	expenditure	expenditure	NOUN
ftr-369	700	63	,	,	PUNCT
ftr-369	700	64	regardless	regardless	ADV
ftr-369	700	65	of	of	ADP
ftr-369	700	66	the	the	DET
ftr-369	700	67	method	method	NOUN
ftr-369	700	68	by	by	ADP
ftr-369	700	69	which	which	PRON
ftr-369	700	70	the	the	DET
ftr-369	700	71	control	control	NOUN
ftr-369	700	72	is	be	AUX
ftr-369	700	73	exercised	exercise	VERB
ftr-369	700	74	or	or	CCONJ
ftr-369	700	75	exercisable	exercisable	ADJ
ftr-369	700	76	.	.	PUNCT
ftr-369	701	1	also	also	ADV
ftr-369	701	2	,	,	PUNCT
ftr-369	701	3	solely	solely	ADV
ftr-369	701	4	for	for	ADP
ftr-369	701	5	purposes	purpose	NOUN
ftr-369	701	6	of	of	ADP
ftr-369	701	7	a	a	DET
ftr-369	701	8	representation	representation	NOUN
ftr-369	701	9	or	or	CCONJ
ftr-369	701	10	opinion	opinion	NOUN
ftr-369	701	11	of	of	ADP
ftr-369	701	12	counsel	counsel	NOUN
ftr-369	701	13	on	on	ADP
ftr-369	701	14	which	which	PRON
ftr-369	701	15	a	a	DET
ftr-369	701	16	grantor	grantor	NOUN
ftr-369	701	17	may	may	AUX
ftr-369	701	18	rely	rely	VERB
ftr-369	701	19	,	,	PUNCT
ftr-369	701	20	an	an	DET
ftr-369	701	21	organization	organization	NOUN
ftr-369	701	22	will	will	AUX
ftr-369	701	23	be	be	AUX
ftr-369	701	24	considered	consider	VERB
ftr-369	701	25	a	a	DET
ftr-369	701	26	functionally	functionally	ADV
ftr-369	701	27	integrated	integrate	VERB
ftr-369	701	28	type	type	NOUN
ftr-369	701	29	iii	iii	NOUN
ftr-369	701	30	supporting	support	VERB
ftr-369	701	31	organization	organization	NOUN
ftr-369	701	32	if	if	SCONJ
ftr-369	701	33	it	it	PRON
ftr-369	701	34	would	would	AUX
ftr-369	701	35	meet	meet	VERB
ftr-369	701	36	the	the	DET
ftr-369	701	37	test	test	NOUN
ftr-369	701	38	set	set	VERB
ftr-369	701	39	forth	forth	ADP
ftr-369	701	40	in	in	ADP
ftr-369	701	41	treas	treas	PROPN
ftr-369	701	42	.	.	PUNCT
ftr-369	702	1	reg	reg	PROPN
ftr-369	702	2	.	.	PUNCT
ftr-369	703	1	§	§	PROPN
ftr-369	703	2	1.509(a)4(i)(3)(ii	1.509(a)4(i)(3)(ii	NUM
ftr-369	703	3	)	)	PUNCT
ftr-369	703	4	.	.	PUNCT
ftr-369	704	1	117	117	NUM
ftr-369	704	2	.	.	PUNCT
ftr-369	705	1	irs	irs	PROPN
ftr-369	705	2	notice	notice	VERB
ftr-369	705	3	2008	2008	NUM
ftr-369	705	4	-	-	SYM
ftr-369	705	5	6	6	NUM
ftr-369	705	6	,	,	PUNCT
ftr-369	705	7	2008	2008	NUM
ftr-369	705	8	-	-	SYM
ftr-369	705	9	3	3	NUM
ftr-369	705	10	i.r.b	i.r.b	NOUN
ftr-369	705	11	.	.	PUNCT
ftr-369	706	1	275	275	NUM
ftr-369	706	2	.	.	X
ftr-369	706	3	256	256	NUM
ftr-369	706	4	florida	florida	PROPN
ftr-369	706	5	tax	tax	NOUN
ftr-369	706	6	review	review	NOUN
ftr-369	707	1	[	[	X
ftr-369	707	2	vol	vol	NOUN
ftr-369	707	3	.	.	PUNCT
ftr-369	707	4	9:4	9:4	NUM
ftr-369	707	5	vii	vii	PROPN
ftr-369	707	6	.	.	PUNCT
ftr-369	708	1	the	the	DET
ftr-369	708	2	case	case	NOUN
ftr-369	708	3	against	against	ADP
ftr-369	708	4	the	the	DET
ftr-369	708	5	attack	attack	NOUN
ftr-369	708	6	on	on	ADP
ftr-369	708	7	donor	donor	NOUN
ftr-369	708	8	-	-	PUNCT
ftr-369	708	9	advised	advise	VERB
ftr-369	708	10	funds	fund	NOUN
ftr-369	708	11	and	and	CCONJ
ftr-369	708	12	supporting	support	VERB
ftr-369	708	13	organizations	organization	NOUN
ftr-369	708	14	there	there	PRON
ftr-369	708	15	are	be	VERB
ftr-369	708	16	many	many	ADJ
ftr-369	708	17	reasons	reason	NOUN
ftr-369	708	18	that	that	PRON
ftr-369	708	19	the	the	DET
ftr-369	708	20	congressional	congressional	ADJ
ftr-369	708	21	and	and	CCONJ
ftr-369	708	22	irs	irs	PROPN
ftr-369	708	23	attack	attack	NOUN
ftr-369	708	24	on	on	ADP
ftr-369	708	25	donoradvised	donoradvise	VERB
ftr-369	708	26	funds	fund	NOUN
ftr-369	708	27	and	and	CCONJ
ftr-369	708	28	supporting	support	VERB
ftr-369	708	29	organizations	organization	NOUN
ftr-369	708	30	is	be	AUX
ftr-369	708	31	misguided	misguided	ADJ
ftr-369	708	32	.	.	PUNCT
ftr-369	709	1	the	the	DET
ftr-369	709	2	ppa	ppa	PROPN
ftr-369	709	3	’s	’s	PART
ftr-369	709	4	amendments	amendment	NOUN
ftr-369	709	5	relating	relate	VERB
ftr-369	709	6	to	to	ADP
ftr-369	709	7	donor	donor	NOUN
ftr-369	709	8	-	-	PUNCT
ftr-369	709	9	advised	advise	VERB
ftr-369	709	10	funds	fund	NOUN
ftr-369	709	11	and	and	CCONJ
ftr-369	709	12	supporting	support	VERB
ftr-369	709	13	organizations	organization	NOUN
ftr-369	709	14	are	be	AUX
ftr-369	709	15	terrible	terrible	ADJ
ftr-369	709	16	tax	tax	NOUN
ftr-369	709	17	policy	policy	NOUN
ftr-369	709	18	and	and	CCONJ
ftr-369	709	19	even	even	ADV
ftr-369	709	20	worse	bad	ADJ
ftr-369	709	21	public	public	ADJ
ftr-369	709	22	policy	policy	NOUN
ftr-369	709	23	.	.	PUNCT
ftr-369	710	1	donor	donor	NOUN
ftr-369	710	2	-	-	PUNCT
ftr-369	710	3	advised	advise	VERB
ftr-369	710	4	funds	fund	NOUN
ftr-369	710	5	and	and	CCONJ
ftr-369	710	6	supporting	support	VERB
ftr-369	710	7	organizations	organization	NOUN
ftr-369	710	8	are	be	AUX
ftr-369	710	9	an	an	DET
ftr-369	710	10	essential	essential	ADJ
ftr-369	710	11	component	component	NOUN
ftr-369	710	12	of	of	ADP
ftr-369	710	13	continuing	continue	VERB
ftr-369	710	14	communitybased	communitybase	VERB
ftr-369	710	15	charitable	charitable	ADJ
ftr-369	710	16	work	work	NOUN
ftr-369	710	17	.	.	PUNCT
ftr-369	711	1	the	the	DET
ftr-369	711	2	history	history	NOUN
ftr-369	711	3	of	of	ADP
ftr-369	711	4	both	both	DET
ftr-369	711	5	donor	donor	NOUN
ftr-369	711	6	-	-	PUNCT
ftr-369	711	7	advised	advise	VERB
ftr-369	711	8	funds	fund	NOUN
ftr-369	711	9	and	and	CCONJ
ftr-369	711	10	supporting	support	VERB
ftr-369	711	11	organizations	organization	NOUN
ftr-369	711	12	makes	make	VERB
ftr-369	711	13	it	it	PRON
ftr-369	711	14	obvious	obvious	ADJ
ftr-369	711	15	that	that	SCONJ
ftr-369	711	16	these	these	DET
ftr-369	711	17	charitable	charitable	ADJ
ftr-369	711	18	giving	giving	NOUN
ftr-369	711	19	vehicles	vehicle	NOUN
ftr-369	711	20	are	be	AUX
ftr-369	711	21	among	among	ADP
ftr-369	711	22	the	the	DET
ftr-369	711	23	most	most	ADV
ftr-369	711	24	efficient	efficient	ADJ
ftr-369	711	25	and	and	CCONJ
ftr-369	711	26	cost	cost	NOUN
ftr-369	711	27	-	-	PUNCT
ftr-369	711	28	effective	effective	ADJ
ftr-369	711	29	ways	way	NOUN
ftr-369	711	30	to	to	PART
ftr-369	711	31	ensure	ensure	VERB
ftr-369	711	32	that	that	SCONJ
ftr-369	711	33	charitable	charitable	ADJ
ftr-369	711	34	gifts	gift	NOUN
ftr-369	711	35	are	be	AUX
ftr-369	711	36	actually	actually	ADV
ftr-369	711	37	used	use	VERB
ftr-369	711	38	for	for	ADP
ftr-369	711	39	the	the	DET
ftr-369	711	40	intended	intend	VERB
ftr-369	711	41	charitable	charitable	ADJ
ftr-369	711	42	purpose	purpose	NOUN
ftr-369	711	43	.	.	PUNCT
ftr-369	712	1	with	with	ADP
ftr-369	712	2	little	little	ADJ
ftr-369	712	3	more	more	ADJ
ftr-369	712	4	than	than	ADP
ftr-369	712	5	anecdotal	anecdotal	ADJ
ftr-369	712	6	evidence	evidence	NOUN
ftr-369	712	7	of	of	ADP
ftr-369	712	8	serious	serious	ADJ
ftr-369	712	9	abuses	abuse	NOUN
ftr-369	712	10	,	,	PUNCT
ftr-369	712	11	congress	congress	PROPN
ftr-369	712	12	has	have	AUX
ftr-369	712	13	hindered	hinder	VERB
ftr-369	712	14	the	the	DET
ftr-369	712	15	ability	ability	NOUN
ftr-369	712	16	of	of	ADP
ftr-369	712	17	charitable	charitable	ADJ
ftr-369	712	18	organizations	organization	NOUN
ftr-369	712	19	to	to	PART
ftr-369	712	20	continuously	continuously	ADV
ftr-369	712	21	fund	fund	VERB
ftr-369	712	22	successful	successful	ADJ
ftr-369	712	23	and	and	CCONJ
ftr-369	712	24	on	on	ADP
ftr-369	712	25	-	-	PUNCT
ftr-369	712	26	going	go	VERB
ftr-369	712	27	charitable	charitable	ADJ
ftr-369	712	28	projects	project	NOUN
ftr-369	712	29	and	and	CCONJ
ftr-369	712	30	threatened	threaten	VERB
ftr-369	712	31	the	the	DET
ftr-369	712	32	existence	existence	NOUN
ftr-369	712	33	of	of	ADP
ftr-369	712	34	essential	essential	ADJ
ftr-369	712	35	community	community	NOUN
ftr-369	712	36	charities	charity	NOUN
ftr-369	712	37	.	.	PUNCT
ftr-369	713	1	a.	a.	NOUN
ftr-369	713	2	bad	bad	ADJ
ftr-369	713	3	tax	tax	NOUN
ftr-369	713	4	policy	policy	NOUN
ftr-369	713	5	1	1	NUM
ftr-369	713	6	.	.	PUNCT
ftr-369	713	7	targeting	target	VERB
ftr-369	713	8	donor	donor	NOUN
ftr-369	713	9	-	-	PUNCT
ftr-369	713	10	advised	advise	VERB
ftr-369	713	11	funds	fund	NOUN
ftr-369	713	12	and	and	CCONJ
ftr-369	713	13	supporting	support	VERB
ftr-369	713	14	organizations	organization	NOUN
ftr-369	713	15	to	to	PART
ftr-369	713	16	raise	raise	VERB
ftr-369	713	17	revenue	revenue	NOUN
ftr-369	713	18	or	or	CCONJ
ftr-369	713	19	close	close	VERB
ftr-369	713	20	the	the	DET
ftr-369	713	21	tax	tax	NOUN
ftr-369	713	22	gap	gap	NOUN
ftr-369	713	23	is	be	AUX
ftr-369	713	24	unsound	unsound	ADJ
ftr-369	713	25	policy	policy	NOUN
ftr-369	713	26	tax	tax	NOUN
ftr-369	713	27	rate	rate	NOUN
ftr-369	713	28	reductions	reduction	NOUN
ftr-369	713	29	on	on	ADP
ftr-369	713	30	businesses	business	NOUN
ftr-369	713	31	and	and	CCONJ
ftr-369	713	32	individuals	individual	NOUN
ftr-369	713	33	coupled	couple	VERB
ftr-369	713	34	with	with	ADP
ftr-369	713	35	a	a	DET
ftr-369	713	36	ballooning	ballooning	NOUN
ftr-369	713	37	deficit	deficit	NOUN
ftr-369	713	38	have	have	AUX
ftr-369	713	39	resulted	result	VERB
ftr-369	713	40	in	in	ADP
ftr-369	713	41	congress	congress	PROPN
ftr-369	713	42	seeking	seek	VERB
ftr-369	713	43	other	other	ADJ
ftr-369	713	44	ways	way	NOUN
ftr-369	713	45	to	to	PART
ftr-369	713	46	raise	raise	VERB
ftr-369	713	47	revenue	revenue	NOUN
ftr-369	713	48	.	.	PUNCT
ftr-369	714	1	the	the	DET
ftr-369	714	2	ppa	ppa	PROPN
ftr-369	714	3	increased	increase	VERB
ftr-369	714	4	penalty	penalty	NOUN
ftr-369	714	5	taxes	taxis	NOUN
ftr-369	714	6	in	in	ADP
ftr-369	714	7	a	a	DET
ftr-369	714	8	number	number	NOUN
ftr-369	714	9	of	of	ADP
ftr-369	714	10	areas	area	NOUN
ftr-369	714	11	,	,	PUNCT
ftr-369	714	12	including	include	VERB
ftr-369	714	13	those	those	PRON
ftr-369	714	14	on	on	ADP
ftr-369	714	15	tax	tax	NOUN
ftr-369	714	16	preparers	preparer	NOUN
ftr-369	714	17	who	who	PRON
ftr-369	714	18	fail	fail	VERB
ftr-369	714	19	to	to	PART
ftr-369	714	20	comply	comply	VERB
ftr-369	714	21	with	with	ADP
ftr-369	714	22	a	a	DET
ftr-369	714	23	number	number	NOUN
ftr-369	714	24	of	of	ADP
ftr-369	714	25	complex	complex	ADJ
ftr-369	714	26	new	new	ADJ
ftr-369	714	27	tax	tax	NOUN
ftr-369	714	28	laws	law	NOUN
ftr-369	714	29	adopted	adopt	VERB
ftr-369	714	30	in	in	ADP
ftr-369	714	31	the	the	DET
ftr-369	714	32	ppa	ppa	PROPN
ftr-369	714	33	.	.	PUNCT
ftr-369	715	1	the	the	DET
ftr-369	715	2	provisions	provision	NOUN
ftr-369	715	3	relating	relate	VERB
ftr-369	715	4	to	to	ADP
ftr-369	715	5	donor	donor	NOUN
ftr-369	715	6	-	-	PUNCT
ftr-369	715	7	advised	advise	VERB
ftr-369	715	8	funds	fund	NOUN
ftr-369	715	9	and	and	CCONJ
ftr-369	715	10	supporting	support	VERB
ftr-369	715	11	organizations	organization	NOUN
ftr-369	715	12	increased	increase	VERB
ftr-369	715	13	the	the	DET
ftr-369	715	14	penalty	penalty	NOUN
ftr-369	715	15	excise	excise	NOUN
ftr-369	715	16	taxes	taxis	NOUN
ftr-369	715	17	significantly	significantly	ADV
ftr-369	715	18	and	and	CCONJ
ftr-369	715	19	added	add	VERB
ftr-369	715	20	confusing	confusing	ADJ
ftr-369	715	21	new	new	ADJ
ftr-369	715	22	provisions	provision	NOUN
ftr-369	715	23	to	to	ADP
ftr-369	715	24	the	the	DET
ftr-369	715	25	code	code	NOUN
ftr-369	715	26	,	,	PUNCT
ftr-369	715	27	especially	especially	ADV
ftr-369	715	28	relating	relate	VERB
ftr-369	715	29	to	to	ADP
ftr-369	715	30	supporting	support	VERB
ftr-369	715	31	organizations	organization	NOUN
ftr-369	715	32	and	and	CCONJ
ftr-369	715	33	,	,	PUNCT
ftr-369	715	34	in	in	ADP
ftr-369	715	35	particular	particular	ADJ
ftr-369	715	36	,	,	PUNCT
ftr-369	715	37	type	type	NOUN
ftr-369	715	38	iii	iii	NUM
ftr-369	715	39	integrated	integrate	VERB
ftr-369	715	40	and	and	CCONJ
ftr-369	715	41	non	non	ADJ
ftr-369	715	42	-	-	ADJ
ftr-369	715	43	integrated	integrated	ADJ
ftr-369	715	44	supporting	support	VERB
ftr-369	715	45	organizations.118	organizations.118	NOUN
ftr-369	715	46	118	118	NUM
ftr-369	715	47	.	.	PUNCT
ftr-369	716	1	one	one	PRON
ftr-369	716	2	might	might	AUX
ftr-369	716	3	have	have	AUX
ftr-369	716	4	expected	expect	VERB
ftr-369	716	5	there	there	PRON
ftr-369	716	6	to	to	PART
ftr-369	716	7	be	be	AUX
ftr-369	716	8	an	an	DET
ftr-369	716	9	outcry	outcry	NOUN
ftr-369	716	10	from	from	ADP
ftr-369	716	11	sponsoring	sponsor	VERB
ftr-369	716	12	organizations	organization	NOUN
ftr-369	716	13	of	of	ADP
ftr-369	716	14	donor	donor	NOUN
ftr-369	716	15	-	-	PUNCT
ftr-369	716	16	advised	advise	VERB
ftr-369	716	17	funds	fund	NOUN
ftr-369	716	18	and	and	CCONJ
ftr-369	716	19	supporting	support	VERB
ftr-369	716	20	organizations	organization	NOUN
ftr-369	716	21	regarding	regard	VERB
ftr-369	716	22	these	these	DET
ftr-369	716	23	provisions	provision	NOUN
ftr-369	716	24	.	.	PUNCT
ftr-369	717	1	there	there	PRON
ftr-369	717	2	was	be	VERB
ftr-369	717	3	opposition	opposition	NOUN
ftr-369	717	4	to	to	ADP
ftr-369	717	5	these	these	DET
ftr-369	717	6	amendments	amendment	NOUN
ftr-369	717	7	but	but	CCONJ
ftr-369	717	8	not	not	PART
ftr-369	717	9	to	to	ADP
ftr-369	717	10	a	a	DET
ftr-369	717	11	great	great	ADJ
ftr-369	717	12	degree	degree	NOUN
ftr-369	717	13	.	.	PUNCT
ftr-369	718	1	this	this	PRON
ftr-369	718	2	is	be	AUX
ftr-369	718	3	best	well	ADV
ftr-369	718	4	explained	explain	VERB
ftr-369	718	5	by	by	ADP
ftr-369	718	6	the	the	DET
ftr-369	718	7	fact	fact	NOUN
ftr-369	718	8	that	that	SCONJ
ftr-369	718	9	the	the	DET
ftr-369	718	10	original	original	ADJ
ftr-369	718	11	provisions	provision	NOUN
ftr-369	718	12	in	in	ADP
ftr-369	718	13	the	the	DET
ftr-369	718	14	senate	senate	PROPN
ftr-369	718	15	bill	bill	NOUN
ftr-369	718	16	were	be	AUX
ftr-369	718	17	even	even	ADV
ftr-369	718	18	more	more	ADV
ftr-369	718	19	oppressive	oppressive	ADJ
ftr-369	718	20	.	.	PUNCT
ftr-369	719	1	for	for	ADP
ftr-369	719	2	example	example	NOUN
ftr-369	719	3	,	,	PUNCT
ftr-369	719	4	in	in	ADP
ftr-369	719	5	the	the	DET
ftr-369	719	6	senate	senate	PROPN
ftr-369	719	7	bill	bill	NOUN
ftr-369	719	8	,	,	PUNCT
ftr-369	719	9	excise	excise	VERB
ftr-369	719	10	taxes	taxis	NOUN
ftr-369	719	11	on	on	ADP
ftr-369	719	12	more	more	ADJ
ftr-369	719	13	-	-	PUNCT
ftr-369	719	14	than	than	ADP
ftr-369	719	15	-	-	PUNCT
ftr-369	719	16	incidental	incidental	ADJ
ftr-369	719	17	benefits	benefit	NOUN
ftr-369	719	18	would	would	AUX
ftr-369	719	19	have	have	AUX
ftr-369	719	20	applied	apply	VERB
ftr-369	719	21	to	to	ADP
ftr-369	719	22	the	the	DET
ftr-369	719	23	entire	entire	ADJ
ftr-369	719	24	distribution	distribution	NOUN
ftr-369	719	25	,	,	PUNCT
ftr-369	719	26	not	not	PART
ftr-369	719	27	just	just	ADV
ftr-369	719	28	the	the	DET
ftr-369	719	29	benefit	benefit	NOUN
ftr-369	719	30	.	.	PUNCT
ftr-369	720	1	thus	thus	ADV
ftr-369	720	2	,	,	PUNCT
ftr-369	720	3	if	if	SCONJ
ftr-369	720	4	a	a	DET
ftr-369	720	5	donor	donor	NOUN
ftr-369	720	6	advised	advise	VERB
ftr-369	720	7	that	that	SCONJ
ftr-369	720	8	a	a	DET
ftr-369	720	9	grant	grant	NOUN
ftr-369	720	10	of	of	ADP
ftr-369	720	11	$	$	SYM
ftr-369	720	12	1,000,000	1,000,000	NUM
ftr-369	720	13	be	be	AUX
ftr-369	720	14	awarded	award	VERB
ftr-369	720	15	to	to	ADP
ftr-369	720	16	a	a	DET
ftr-369	720	17	university	university	NOUN
ftr-369	720	18	,	,	PUNCT
ftr-369	720	19	and	and	CCONJ
ftr-369	720	20	the	the	DET
ftr-369	720	21	university	university	NOUN
ftr-369	720	22	gave	give	VERB
ftr-369	720	23	the	the	DET
ftr-369	720	24	donor	donor	NOUN
ftr-369	720	25	football	football	NOUN
ftr-369	720	26	tickets	ticket	NOUN
ftr-369	720	27	worth	worth	ADJ
ftr-369	720	28	$	$	SYM
ftr-369	720	29	1,000	1,000	NUM
ftr-369	720	30	,	,	PUNCT
ftr-369	720	31	the	the	DET
ftr-369	720	32	donor	donor	NOUN
ftr-369	720	33	could	could	AUX
ftr-369	720	34	be	be	AUX
ftr-369	720	35	subjected	subject	VERB
ftr-369	720	36	to	to	ADP
ftr-369	720	37	a	a	DET
ftr-369	720	38	25	25	NUM
ftr-369	720	39	%	%	NOUN
ftr-369	720	40	excise	excise	NOUN
ftr-369	720	41	tax	tax	NOUN
ftr-369	720	42	on	on	ADP
ftr-369	720	43	the	the	DET
ftr-369	720	44	whole	whole	ADJ
ftr-369	720	45	$	$	SYM
ftr-369	720	46	1,000,000	1,000,000	NUM
ftr-369	720	47	,	,	PUNCT
ftr-369	720	48	resulting	result	VERB
ftr-369	720	49	in	in	ADP
ftr-369	720	50	a	a	DET
ftr-369	720	51	$	$	SYM
ftr-369	720	52	250,000	250,000	NUM
ftr-369	720	53	penalty	penalty	NOUN
ftr-369	720	54	that	that	PRON
ftr-369	720	55	is	be	AUX
ftr-369	720	56	entirely	entirely	ADV
ftr-369	720	57	out	out	ADP
ftr-369	720	58	of	of	ADP
ftr-369	720	59	proportion	proportion	NOUN
ftr-369	720	60	to	to	ADP
ftr-369	720	61	the	the	DET
ftr-369	720	62	$	$	SYM
ftr-369	720	63	1,000	1,000	NUM
ftr-369	720	64	benefit	benefit	NOUN
ftr-369	720	65	.	.	PUNCT
ftr-369	721	1	2009	2009	NUM
ftr-369	721	2	]	]	PUNCT
ftr-369	721	3	the	the	DET
ftr-369	721	4	pension	pension	NOUN
ftr-369	721	5	protection	protection	PROPN
ftr-369	721	6	act	act	NOUN
ftr-369	721	7	of	of	ADP
ftr-369	721	8	2006	2006	NUM
ftr-369	721	9	257	257	NUM
ftr-369	721	10	congress	congress	NOUN
ftr-369	721	11	enacted	enact	VERB
ftr-369	721	12	these	these	DET
ftr-369	721	13	burdensome	burdensome	ADJ
ftr-369	721	14	changes	change	NOUN
ftr-369	721	15	and	and	CCONJ
ftr-369	721	16	now	now	ADV
ftr-369	721	17	expects	expect	VERB
ftr-369	721	18	the	the	DET
ftr-369	721	19	irs	irs	PROPN
ftr-369	721	20	to	to	PART
ftr-369	721	21	aggressively	aggressively	ADV
ftr-369	721	22	implement	implement	VERB
ftr-369	721	23	their	their	PRON
ftr-369	721	24	enforcement	enforcement	NOUN
ftr-369	721	25	as	as	ADP
ftr-369	721	26	a	a	DET
ftr-369	721	27	means	means	NOUN
ftr-369	721	28	of	of	ADP
ftr-369	721	29	“	"	PUNCT
ftr-369	721	30	closing	close	VERB
ftr-369	721	31	the	the	DET
ftr-369	721	32	tax	tax	NOUN
ftr-369	721	33	gap	gap	NOUN
ftr-369	721	34	.	.	PUNCT
ftr-369	722	1	”119	”119	PROPN
ftr-369	722	2	in	in	ADP
ftr-369	722	3	theory	theory	NOUN
ftr-369	722	4	,	,	PUNCT
ftr-369	722	5	increased	increase	VERB
ftr-369	722	6	penalties	penalty	NOUN
ftr-369	722	7	and	and	CCONJ
ftr-369	722	8	stricter	strict	ADJ
ftr-369	722	9	regulation	regulation	NOUN
ftr-369	722	10	of	of	ADP
ftr-369	722	11	donor	donor	NOUN
ftr-369	722	12	-	-	PUNCT
ftr-369	722	13	advised	advise	VERB
ftr-369	722	14	funds	fund	NOUN
ftr-369	722	15	and	and	CCONJ
ftr-369	722	16	supporting	support	VERB
ftr-369	722	17	organizations	organization	NOUN
ftr-369	722	18	should	should	AUX
ftr-369	722	19	result	result	VERB
ftr-369	722	20	in	in	ADP
ftr-369	722	21	greater	great	ADJ
ftr-369	722	22	tax	tax	NOUN
ftr-369	722	23	revenues	revenue	NOUN
ftr-369	722	24	;	;	PUNCT
ftr-369	722	25	however	however	ADV
ftr-369	722	26	,	,	PUNCT
ftr-369	722	27	this	this	PRON
ftr-369	722	28	is	be	AUX
ftr-369	722	29	not	not	PART
ftr-369	722	30	necessarily	necessarily	ADV
ftr-369	722	31	the	the	DET
ftr-369	722	32	case	case	NOUN
ftr-369	722	33	.	.	PUNCT
ftr-369	723	1	the	the	DET
ftr-369	723	2	treasury	treasury	PROPN
ftr-369	723	3	department	department	PROPN
ftr-369	723	4	’s	’s	PART
ftr-369	723	5	office	office	NOUN
ftr-369	723	6	of	of	ADP
ftr-369	723	7	tax	tax	NOUN
ftr-369	723	8	policy	policy	NOUN
ftr-369	723	9	has	have	AUX
ftr-369	723	10	studied	study	VERB
ftr-369	723	11	the	the	DET
ftr-369	723	12	issue	issue	NOUN
ftr-369	723	13	of	of	ADP
ftr-369	723	14	reducing	reduce	VERB
ftr-369	723	15	the	the	DET
ftr-369	723	16	tax	tax	NOUN
ftr-369	723	17	gap	gap	NOUN
ftr-369	723	18	and	and	CCONJ
ftr-369	723	19	provided	provide	VERB
ftr-369	723	20	“	"	PUNCT
ftr-369	723	21	an	an	DET
ftr-369	723	22	aggressive	aggressive	ADJ
ftr-369	723	23	strategy	strategy	NOUN
ftr-369	723	24	”	"	PUNCT
ftr-369	723	25	and	and	CCONJ
ftr-369	723	26	specific	specific	ADJ
ftr-369	723	27	recommendations	recommendation	NOUN
ftr-369	723	28	to	to	ADP
ftr-369	723	29	congress,120	congress,120	INTJ
ftr-369	723	30	which	which	DET
ftr-369	723	31	congress	congress	PROPN
ftr-369	723	32	has	have	AUX
ftr-369	723	33	ignored	ignore	VERB
ftr-369	723	34	.	.	PUNCT
ftr-369	724	1	in	in	ADP
ftr-369	724	2	setting	set	VERB
ftr-369	724	3	its	its	PRON
ftr-369	724	4	strategy	strategy	NOUN
ftr-369	724	5	,	,	PUNCT
ftr-369	724	6	the	the	DET
ftr-369	724	7	treasury	treasury	NOUN
ftr-369	724	8	noted	note	VERB
ftr-369	724	9	three	three	NUM
ftr-369	724	10	primary	primary	ADJ
ftr-369	724	11	characteristics	characteristic	NOUN
ftr-369	724	12	of	of	ADP
ftr-369	724	13	the	the	DET
ftr-369	724	14	tax	tax	NOUN
ftr-369	724	15	gap	gap	NOUN
ftr-369	724	16	:	:	PUNCT
ftr-369	724	17	(	(	PUNCT
ftr-369	724	18	1	1	X
ftr-369	724	19	)	)	PUNCT
ftr-369	724	20	over	over	ADP
ftr-369	724	21	70	70	NUM
ftr-369	724	22	%	%	NOUN
ftr-369	724	23	of	of	ADP
ftr-369	724	24	the	the	DET
ftr-369	724	25	gross	gross	ADJ
ftr-369	724	26	tax	tax	NOUN
ftr-369	724	27	gap	gap	NOUN
ftr-369	724	28	is	be	AUX
ftr-369	724	29	attributable	attributable	ADJ
ftr-369	724	30	to	to	ADP
ftr-369	724	31	the	the	DET
ftr-369	724	32	individual	individual	ADJ
ftr-369	724	33	income	income	NOUN
ftr-369	724	34	tax	tax	NOUN
ftr-369	724	35	;	;	PUNCT
ftr-369	724	36	(	(	PUNCT
ftr-369	724	37	2	2	X
ftr-369	724	38	)	)	PUNCT
ftr-369	724	39	over	over	ADP
ftr-369	724	40	80	80	NUM
ftr-369	724	41	%	%	NOUN
ftr-369	724	42	of	of	ADP
ftr-369	724	43	the	the	DET
ftr-369	724	44	gross	gross	ADJ
ftr-369	724	45	tax	tax	NOUN
ftr-369	724	46	gap	gap	NOUN
ftr-369	724	47	is	be	AUX
ftr-369	724	48	caused	cause	VERB
ftr-369	724	49	by	by	ADP
ftr-369	724	50	underreporting	underreporte	VERB
ftr-369	724	51	of	of	ADP
ftr-369	724	52	tax	tax	NOUN
ftr-369	724	53	,	,	PUNCT
ftr-369	724	54	with	with	ADP
ftr-369	724	55	roughly	roughly	ADV
ftr-369	724	56	half	half	NOUN
ftr-369	724	57	of	of	ADP
ftr-369	724	58	this	this	DET
ftr-369	724	59	amount	amount	NOUN
ftr-369	724	60	attributable	attributable	ADJ
ftr-369	724	61	to	to	ADP
ftr-369	724	62	underreporting	underreporte	VERB
ftr-369	724	63	of	of	ADP
ftr-369	724	64	net	net	ADJ
ftr-369	724	65	business	business	NOUN
ftr-369	724	66	income	income	NOUN
ftr-369	724	67	by	by	ADP
ftr-369	724	68	individuals	individual	NOUN
ftr-369	724	69	;	;	PUNCT
ftr-369	724	70	and	and	CCONJ
ftr-369	724	71	(	(	PUNCT
ftr-369	724	72	3	3	X
ftr-369	724	73	)	)	PUNCT
ftr-369	724	74	noncompliance	noncompliance	NOUN
ftr-369	724	75	is	be	AUX
ftr-369	724	76	highest	high	ADJ
ftr-369	724	77	among	among	ADP
ftr-369	724	78	taxpayers	taxpayer	NOUN
ftr-369	724	79	whose	whose	DET
ftr-369	724	80	income	income	NOUN
ftr-369	724	81	is	be	AUX
ftr-369	724	82	not	not	PART
ftr-369	724	83	subject	subject	ADJ
ftr-369	724	84	to	to	ADP
ftr-369	724	85	third	third	ADJ
ftr-369	724	86	-	-	PUNCT
ftr-369	724	87	party	party	NOUN
ftr-369	724	88	information	information	NOUN
ftr-369	724	89	reporting	reporting	NOUN
ftr-369	724	90	or	or	CCONJ
ftr-369	724	91	withholding	withholding	NOUN
ftr-369	724	92	requirements.121	requirements.121	ADJ
ftr-369	724	93	treasury	treasury	NOUN
ftr-369	724	94	stressed	stress	VERB
ftr-369	724	95	that	that	SCONJ
ftr-369	724	96	reforming	reform	VERB
ftr-369	724	97	and	and	CCONJ
ftr-369	724	98	simplifying	simplify	VERB
ftr-369	724	99	the	the	DET
ftr-369	724	100	tax	tax	NOUN
ftr-369	724	101	law	law	NOUN
ftr-369	724	102	would	would	AUX
ftr-369	724	103	reduce	reduce	VERB
ftr-369	724	104	the	the	DET
ftr-369	724	105	opportunity	opportunity	NOUN
ftr-369	724	106	for	for	ADP
ftr-369	724	107	tax	tax	NOUN
ftr-369	724	108	evasion	evasion	NOUN
ftr-369	724	109	“	"	PUNCT
ftr-369	724	110	and	and	CCONJ
ftr-369	724	111	make	make	VERB
ftr-369	724	112	it	it	PRON
ftr-369	724	113	easier	easy	ADJ
ftr-369	724	114	for	for	SCONJ
ftr-369	724	115	the	the	DET
ftr-369	724	116	irs	irs	PROPN
ftr-369	724	117	to	to	PART
ftr-369	724	118	administer	administer	VERB
ftr-369	724	119	the	the	DET
ftr-369	724	120	tax	tax	NOUN
ftr-369	724	121	laws	law	NOUN
ftr-369	724	122	.	.	PUNCT
ftr-369	724	123	”122	”122	PUNCT
ftr-369	725	1	the	the	DET
ftr-369	725	2	treasury	treasury	PROPN
ftr-369	725	3	department	department	PROPN
ftr-369	725	4	stated	state	VERB
ftr-369	725	5	that	that	SCONJ
ftr-369	725	6	:	:	PUNCT
ftr-369	725	7	the	the	DET
ftr-369	725	8	complexity	complexity	NOUN
ftr-369	725	9	of	of	ADP
ftr-369	725	10	the	the	DET
ftr-369	725	11	tax	tax	NOUN
ftr-369	725	12	law	law	NOUN
ftr-369	725	13	also	also	ADV
ftr-369	725	14	contributed	contribute	VERB
ftr-369	725	15	to	to	ADP
ftr-369	725	16	the	the	DET
ftr-369	725	17	tax	tax	NOUN
ftr-369	725	18	gap	gap	NOUN
ftr-369	725	19	because	because	SCONJ
ftr-369	725	20	limited	limited	ADJ
ftr-369	725	21	irs	irs	PROPN
ftr-369	725	22	resources	resource	NOUN
ftr-369	725	23	are	be	AUX
ftr-369	725	24	increasingly	increasingly	ADV
ftr-369	725	25	committed	commit	VERB
ftr-369	725	26	to	to	ADP
ftr-369	725	27	administering	administer	VERB
ftr-369	725	28	a	a	DET
ftr-369	725	29	wide	wide	ADJ
ftr-369	725	30	array	array	NOUN
ftr-369	725	31	of	of	ADP
ftr-369	725	32	targeted	target	VERB
ftr-369	725	33	tax	tax	NOUN
ftr-369	725	34	provisions	provision	NOUN
ftr-369	725	35	created	create	VERB
ftr-369	725	36	to	to	PART
ftr-369	725	37	meet	meet	VERB
ftr-369	725	38	social	social	ADJ
ftr-369	725	39	policy	policy	NOUN
ftr-369	725	40	goals	goal	NOUN
ftr-369	725	41	.	.	PUNCT
ftr-369	726	1	these	these	DET
ftr-369	726	2	targeted	target	VERB
ftr-369	726	3	provisions	provision	NOUN
ftr-369	726	4	,	,	PUNCT
ftr-369	726	5	which	which	PRON
ftr-369	726	6	themselves	themselves	PRON
ftr-369	726	7	are	be	AUX
ftr-369	726	8	growing	grow	VERB
ftr-369	726	9	increasingly	increasingly	ADV
ftr-369	726	10	complicated	complicated	ADJ
ftr-369	726	11	,	,	PUNCT
ftr-369	726	12	divert	divert	VERB
ftr-369	726	13	irs	irs	PROPN
ftr-369	726	14	resources	resource	NOUN
ftr-369	726	15	from	from	ADP
ftr-369	726	16	basic	basic	ADJ
ftr-369	726	17	compliance	compliance	NOUN
ftr-369	726	18	efforts.123	efforts.123	NOUN
ftr-369	726	19	see	see	VERB
ftr-369	726	20	aba	aba	PROPN
ftr-369	726	21	tax	tax	NOUN
ftr-369	726	22	section	section	NOUN
ftr-369	726	23	,	,	PUNCT
ftr-369	726	24	letter	letter	NOUN
ftr-369	726	25	questioning	question	VERB
ftr-369	726	26	need	need	NOUN
ftr-369	726	27	for	for	ADP
ftr-369	726	28	some	some	DET
ftr-369	726	29	charitable	charitable	ADJ
ftr-369	726	30	incentives	incentive	NOUN
ftr-369	726	31	in	in	ADP
ftr-369	726	32	senate	senate	PROPN
ftr-369	726	33	tax	tax	NOUN
ftr-369	726	34	reconciliation	reconciliation	NOUN
ftr-369	726	35	bill	bill	NOUN
ftr-369	726	36	(	(	PUNCT
ftr-369	726	37	s.	s.	PROPN
ftr-369	726	38	2020	2020	NUM
ftr-369	726	39	)	)	PUNCT
ftr-369	726	40	(	(	PUNCT
ftr-369	726	41	feb	feb	X
ftr-369	726	42	.	.	PROPN
ftr-369	726	43	6	6	NUM
ftr-369	726	44	,	,	PUNCT
ftr-369	726	45	2006	2006	NUM
ftr-369	726	46	)	)	PUNCT
ftr-369	726	47	.	.	PUNCT
ftr-369	727	1	119	119	NUM
ftr-369	727	2	.	.	PUNCT
ftr-369	728	1	the	the	DET
ftr-369	728	2	“	"	PUNCT
ftr-369	728	3	tax	tax	NOUN
ftr-369	728	4	gap	gap	NOUN
ftr-369	728	5	”	"	PUNCT
ftr-369	728	6	refers	refer	VERB
ftr-369	728	7	to	to	ADP
ftr-369	728	8	the	the	DET
ftr-369	728	9	difference	difference	NOUN
ftr-369	728	10	between	between	ADP
ftr-369	728	11	what	what	PRON
ftr-369	728	12	the	the	DET
ftr-369	728	13	irs	irs	PROPN
ftr-369	728	14	actually	actually	ADV
ftr-369	728	15	collects	collect	VERB
ftr-369	728	16	and	and	CCONJ
ftr-369	728	17	what	what	PRON
ftr-369	728	18	taxpayers	taxpayer	NOUN
ftr-369	728	19	should	should	AUX
ftr-369	728	20	be	be	AUX
ftr-369	728	21	paying	pay	VERB
ftr-369	728	22	in	in	ADP
ftr-369	728	23	taxes	taxis	NOUN
ftr-369	728	24	.	.	PUNCT
ftr-369	729	1	120	120	NUM
ftr-369	729	2	.	.	PUNCT
ftr-369	730	1	u.s	u.s	PROPN
ftr-369	730	2	.	.	PROPN
ftr-369	730	3	department	department	PROPN
ftr-369	730	4	of	of	ADP
ftr-369	730	5	the	the	DET
ftr-369	730	6	treasury	treasury	NOUN
ftr-369	730	7	,	,	PUNCT
ftr-369	730	8	office	office	NOUN
ftr-369	730	9	of	of	ADP
ftr-369	730	10	tax	tax	NOUN
ftr-369	730	11	policy	policy	NOUN
ftr-369	730	12	,	,	PUNCT
ftr-369	730	13	a	a	DET
ftr-369	730	14	comprehensive	comprehensive	ADJ
ftr-369	730	15	strategy	strategy	NOUN
ftr-369	730	16	for	for	ADP
ftr-369	730	17	reducing	reduce	VERB
ftr-369	730	18	the	the	DET
ftr-369	730	19	tax	tax	NOUN
ftr-369	730	20	gap	gap	NOUN
ftr-369	730	21	(	(	PUNCT
ftr-369	730	22	sept	sept	PROPN
ftr-369	730	23	.	.	PROPN
ftr-369	730	24	26	26	NUM
ftr-369	730	25	,	,	PUNCT
ftr-369	730	26	2006	2006	NUM
ftr-369	730	27	)	)	PUNCT
ftr-369	730	28	.	.	PUNCT
ftr-369	731	1	121	121	NUM
ftr-369	731	2	.	.	PUNCT
ftr-369	732	1	i	i	PRON
ftr-369	732	2	d.	d.	PROPN
ftr-369	732	3	at	at	ADP
ftr-369	732	4	5	5	NUM
ftr-369	732	5	.	.	PROPN
ftr-369	732	6	122	122	NUM
ftr-369	732	7	.	.	PUNCT
ftr-369	733	1	i	i	PRON
ftr-369	733	2	d.	d.	PROPN
ftr-369	733	3	at	at	ADP
ftr-369	733	4	3	3	NUM
ftr-369	733	5	(	(	PUNCT
ftr-369	733	6	emphasis	emphasis	NOUN
ftr-369	733	7	added	add	VERB
ftr-369	733	8	)	)	PUNCT
ftr-369	733	9	.	.	PUNCT
ftr-369	734	1	123	123	NUM
ftr-369	734	2	.	.	PUNCT
ftr-369	735	1	i	i	PRON
ftr-369	735	2	d.	d.	PROPN
ftr-369	735	3	at	at	ADP
ftr-369	735	4	15	15	NUM
ftr-369	735	5	(	(	PUNCT
ftr-369	735	6	emphasis	emphasis	NOUN
ftr-369	735	7	added	add	VERB
ftr-369	735	8	)	)	PUNCT
ftr-369	735	9	.	.	PUNCT
ftr-369	736	1	on	on	ADP
ftr-369	736	2	aug	aug	PROPN
ftr-369	736	3	.	.	PROPN
ftr-369	736	4	3	3	NUM
ftr-369	736	5	,	,	PUNCT
ftr-369	736	6	2007	2007	NUM
ftr-369	736	7	,	,	PUNCT
ftr-369	736	8	an	an	DET
ftr-369	736	9	irs	irs	PROPN
ftr-369	736	10	investigator	investigator	NOUN
ftr-369	736	11	told	tell	VERB
ftr-369	736	12	the	the	DET
ftr-369	736	13	house	house	NOUN
ftr-369	736	14	ways	way	NOUN
ftr-369	736	15	and	and	CCONJ
ftr-369	736	16	means	mean	VERB
ftr-369	736	17	committee	committee	NOUN
ftr-369	736	18	that	that	SCONJ
ftr-369	736	19	charitable	charitable	ADJ
ftr-369	736	20	organizations	organization	NOUN
ftr-369	736	21	were	be	AUX
ftr-369	736	22	responsible	responsible	ADJ
ftr-369	736	23	for	for	ADP
ftr-369	736	24	nearly	nearly	ADV
ftr-369	736	25	$	$	SYM
ftr-369	736	26	1	1	NUM
ftr-369	736	27	billion	billion	NUM
ftr-369	736	28	in	in	ADP
ftr-369	736	29	unpaid	unpaid	ADJ
ftr-369	736	30	federal	federal	ADJ
ftr-369	736	31	payroll	payroll	NOUN
ftr-369	736	32	taxes	taxis	NOUN
ftr-369	736	33	in	in	ADP
ftr-369	736	34	2006	2006	NUM
ftr-369	736	35	.	.	PUNCT
ftr-369	737	1	cch	cch	PROPN
ftr-369	737	2	,	,	PUNCT
ftr-369	737	3	treasury	treasury	PROPN
ftr-369	737	4	delivers	deliver	VERB
ftr-369	737	5	tax	tax	NOUN
ftr-369	737	6	gap	gap	NOUN
ftr-369	737	7	plan	plan	NOUN
ftr-369	737	8	to	to	PART
ftr-369	737	9	baucus	baucus	PROPN
ftr-369	737	10	(	(	PUNCT
ftr-369	737	11	aug	aug	PROPN
ftr-369	737	12	.	.	PROPN
ftr-369	737	13	3	3	NUM
ftr-369	737	14	,	,	PUNCT
ftr-369	737	15	2007	2007	NUM
ftr-369	737	16	)	)	PUNCT
ftr-369	737	17	.	.	PUNCT
ftr-369	738	1	this	this	PRON
ftr-369	738	2	is	be	AUX
ftr-369	738	3	an	an	DET
ftr-369	738	4	area	area	NOUN
ftr-369	738	5	in	in	ADP
ftr-369	738	6	which	which	PRON
ftr-369	738	7	the	the	DET
ftr-369	738	8	irs	irs	PROPN
ftr-369	738	9	should	should	AUX
ftr-369	738	10	be	be	AUX
ftr-369	738	11	able	able	ADJ
ftr-369	738	12	to	to	ADP
ftr-369	738	13	258	258	NUM
ftr-369	738	14	florida	florida	PROPN
ftr-369	738	15	tax	tax	NOUN
ftr-369	738	16	review	review	NOUN
ftr-369	738	17	[	[	X
ftr-369	738	18	vol	vol	NOUN
ftr-369	738	19	.	.	PUNCT
ftr-369	738	20	9:4	9:4	NUM
ftr-369	738	21	although	although	SCONJ
ftr-369	738	22	treasury	treasury	PROPN
ftr-369	738	23	was	be	AUX
ftr-369	738	24	not	not	PART
ftr-369	738	25	referring	refer	VERB
ftr-369	738	26	to	to	ADP
ftr-369	738	27	any	any	DET
ftr-369	738	28	specific	specific	ADJ
ftr-369	738	29	tax	tax	NOUN
ftr-369	738	30	provisions	provision	NOUN
ftr-369	738	31	,	,	PUNCT
ftr-369	738	32	it	it	PRON
ftr-369	738	33	could	could	AUX
ftr-369	738	34	not	not	PART
ftr-369	738	35	have	have	AUX
ftr-369	738	36	described	describe	VERB
ftr-369	738	37	the	the	DET
ftr-369	738	38	enactment	enactment	NOUN
ftr-369	738	39	of	of	ADP
ftr-369	738	40	the	the	DET
ftr-369	738	41	new	new	ADJ
ftr-369	738	42	irc	irc	PROPN
ftr-369	738	43	provisions	provision	NOUN
ftr-369	738	44	related	relate	VERB
ftr-369	738	45	to	to	ADP
ftr-369	738	46	donor	donor	NOUN
ftr-369	738	47	-	-	PUNCT
ftr-369	738	48	advised	advise	VERB
ftr-369	738	49	funds	fund	NOUN
ftr-369	738	50	and	and	CCONJ
ftr-369	738	51	supporting	support	VERB
ftr-369	738	52	organizations	organization	NOUN
ftr-369	738	53	more	more	ADV
ftr-369	738	54	accurately	accurately	ADV
ftr-369	738	55	.	.	PUNCT
ftr-369	739	1	nowhere	nowhere	ADV
ftr-369	739	2	are	be	AUX
ftr-369	739	3	the	the	DET
ftr-369	739	4	new	new	ADJ
ftr-369	739	5	tax	tax	NOUN
ftr-369	739	6	provisions	provision	NOUN
ftr-369	739	7	more	more	ADV
ftr-369	739	8	complex	complex	ADJ
ftr-369	739	9	and	and	CCONJ
ftr-369	739	10	confusing	confusing	ADJ
ftr-369	739	11	than	than	ADP
ftr-369	739	12	in	in	ADP
ftr-369	739	13	the	the	DET
ftr-369	739	14	ppa	ppa	PROPN
ftr-369	739	15	’s	’s	PART
ftr-369	739	16	creation	creation	NOUN
ftr-369	739	17	of	of	ADP
ftr-369	739	18	the	the	DET
ftr-369	739	19	new	new	ADJ
ftr-369	739	20	categories	category	NOUN
ftr-369	739	21	of	of	ADP
ftr-369	739	22	functionally	functionally	ADV
ftr-369	739	23	integrated	integrated	ADJ
ftr-369	739	24	and	and	CCONJ
ftr-369	739	25	non	non	ADJ
ftr-369	739	26	-	-	ADJ
ftr-369	739	27	functionally	functionally	ADV
ftr-369	739	28	integrated	integrated	ADJ
ftr-369	739	29	type	type	NOUN
ftr-369	739	30	iii	iii	NOUN
ftr-369	739	31	supporting	support	VERB
ftr-369	739	32	organizations	organization	NOUN
ftr-369	739	33	and	and	CCONJ
ftr-369	739	34	the	the	DET
ftr-369	739	35	new	new	ADJ
ftr-369	739	36	restrictions	restriction	NOUN
ftr-369	739	37	directed	direct	VERB
ftr-369	739	38	at	at	ADP
ftr-369	739	39	type	type	NOUN
ftr-369	739	40	iii	iii	NUM
ftr-369	739	41	supporting	support	VERB
ftr-369	739	42	organizations	organization	NOUN
ftr-369	739	43	that	that	PRON
ftr-369	739	44	are	be	AUX
ftr-369	739	45	not	not	PART
ftr-369	739	46	functionally	functionally	ADV
ftr-369	739	47	integrated.124	integrated.124	PROPN
ftr-369	739	48	finally	finally	ADV
ftr-369	739	49	,	,	PUNCT
ftr-369	739	50	in	in	ADP
ftr-369	739	51	its	its	PRON
ftr-369	739	52	report	report	NOUN
ftr-369	739	53	,	,	PUNCT
ftr-369	739	54	treasury	treasury	PROPN
ftr-369	739	55	noted	note	VERB
ftr-369	739	56	that	that	SCONJ
ftr-369	739	57	penalties	penalty	NOUN
ftr-369	739	58	were	be	AUX
ftr-369	739	59	useful	useful	ADJ
ftr-369	739	60	in	in	ADP
ftr-369	739	61	deterring	deter	VERB
ftr-369	739	62	noncompliance	noncompliance	NOUN
ftr-369	739	63	with	with	ADP
ftr-369	739	64	the	the	DET
ftr-369	739	65	code	code	NOUN
ftr-369	739	66	,	,	PUNCT
ftr-369	739	67	but	but	CCONJ
ftr-369	739	68	if	if	SCONJ
ftr-369	739	69	penalties	penalty	NOUN
ftr-369	739	70	are	be	AUX
ftr-369	739	71	set	set	VERB
ftr-369	739	72	too	too	ADV
ftr-369	739	73	high	high	ADJ
ftr-369	739	74	,	,	PUNCT
ftr-369	739	75	examiners	examiner	NOUN
ftr-369	739	76	may	may	AUX
ftr-369	739	77	be	be	AUX
ftr-369	739	78	“	"	PUNCT
ftr-369	739	79	unable	unable	ADJ
ftr-369	739	80	or	or	CCONJ
ftr-369	739	81	unwilling	unwilling	ADJ
ftr-369	739	82	to	to	PART
ftr-369	739	83	assert	assert	VERB
ftr-369	739	84	them	they	PRON
ftr-369	739	85	,	,	PUNCT
ftr-369	739	86	particularly	particularly	ADV
ftr-369	739	87	when	when	SCONJ
ftr-369	739	88	they	they	PRON
ftr-369	739	89	believe	believe	VERB
ftr-369	739	90	the	the	DET
ftr-369	739	91	taxpayers	taxpayer	NOUN
ftr-369	739	92	may	may	AUX
ftr-369	739	93	have	have	AUX
ftr-369	739	94	made	make	VERB
ftr-369	739	95	inadvertent	inadvertent	ADJ
ftr-369	739	96	errors	error	NOUN
ftr-369	739	97	.	.	PUNCT
ftr-369	740	1	”125	”125	PROPN
ftr-369	741	1	2	2	NUM
ftr-369	741	2	.	.	X
ftr-369	741	3	there	there	PRON
ftr-369	741	4	is	be	VERB
ftr-369	741	5	no	no	DET
ftr-369	741	6	rationale	rationale	NOUN
ftr-369	741	7	to	to	PART
ftr-369	741	8	treat	treat	VERB
ftr-369	741	9	donor	donor	NOUN
ftr-369	741	10	-	-	PUNCT
ftr-369	741	11	advised	advise	VERB
ftr-369	741	12	funds	fund	NOUN
ftr-369	741	13	and	and	CCONJ
ftr-369	741	14	supporting	support	VERB
ftr-369	741	15	organizations	organization	NOUN
ftr-369	741	16	more	more	ADV
ftr-369	741	17	harshly	harshly	ADV
ftr-369	741	18	than	than	ADP
ftr-369	741	19	other	other	ADJ
ftr-369	741	20	exempt	exempt	ADJ
ftr-369	741	21	organizations	organization	NOUN
ftr-369	741	22	the	the	DET
ftr-369	741	23	ppa	ppa	PROPN
ftr-369	741	24	’s	’s	PART
ftr-369	741	25	establishment	establishment	NOUN
ftr-369	741	26	of	of	ADP
ftr-369	741	27	a	a	DET
ftr-369	741	28	new	new	ADJ
ftr-369	741	29	type	type	NOUN
ftr-369	741	30	of	of	ADP
ftr-369	741	31	automatic	automatic	ADJ
ftr-369	741	32	excess	excess	ADJ
ftr-369	741	33	benefit	benefit	NOUN
ftr-369	741	34	transactions	transaction	NOUN
ftr-369	741	35	between	between	ADP
ftr-369	741	36	a	a	DET
ftr-369	741	37	charity	charity	NOUN
ftr-369	741	38	and	and	CCONJ
ftr-369	741	39	disqualified	disqualify	VERB
ftr-369	741	40	persons	person	NOUN
ftr-369	741	41	applies	apply	VERB
ftr-369	741	42	exclusively	exclusively	ADV
ftr-369	741	43	to	to	ADP
ftr-369	741	44	donor	donor	NOUN
ftr-369	741	45	-	-	PUNCT
ftr-369	741	46	advised	advise	VERB
ftr-369	741	47	funds	fund	NOUN
ftr-369	741	48	and	and	CCONJ
ftr-369	741	49	supporting	support	VERB
ftr-369	741	50	organizations.126	organizations.126	NOUN
ftr-369	741	51	the	the	DET
ftr-369	741	52	tax	tax	NOUN
ftr-369	741	53	section	section	NOUN
ftr-369	741	54	of	of	ADP
ftr-369	741	55	the	the	DET
ftr-369	741	56	american	american	PROPN
ftr-369	741	57	bar	bar	PROPN
ftr-369	741	58	association	association	PROPN
ftr-369	741	59	(	(	PUNCT
ftr-369	741	60	aba	aba	PROPN
ftr-369	741	61	)	)	PUNCT
ftr-369	741	62	responded	respond	VERB
ftr-369	741	63	critically	critically	ADV
ftr-369	741	64	to	to	ADP
ftr-369	741	65	congress	congress	PROPN
ftr-369	741	66	’	'	PUNCT
ftr-369	741	67	enactment	enactment	NOUN
ftr-369	741	68	of	of	ADP
ftr-369	741	69	these	these	DET
ftr-369	741	70	provisions.127	provisions.127	NOUN
ftr-369	741	71	from	from	ADP
ftr-369	741	72	the	the	DET
ftr-369	741	73	time	time	NOUN
ftr-369	741	74	these	these	DET
ftr-369	741	75	provisions	provision	NOUN
ftr-369	741	76	were	be	AUX
ftr-369	741	77	enacted	enact	VERB
ftr-369	741	78	,	,	PUNCT
ftr-369	741	79	this	this	DET
ftr-369	741	80	author	author	NOUN
ftr-369	741	81	has	have	AUX
ftr-369	741	82	failed	fail	VERB
ftr-369	741	83	to	to	PART
ftr-369	741	84	find	find	VERB
ftr-369	741	85	any	any	DET
ftr-369	741	86	possible	possible	ADJ
ftr-369	741	87	rationale	rationale	NOUN
ftr-369	741	88	for	for	ADP
ftr-369	741	89	such	such	ADJ
ftr-369	741	90	harsh	harsh	ADJ
ftr-369	741	91	treatment	treatment	NOUN
ftr-369	741	92	exclusively	exclusively	ADV
ftr-369	741	93	directed	direct	VERB
ftr-369	741	94	at	at	ADP
ftr-369	741	95	donor	donor	NOUN
ftr-369	741	96	-	-	PUNCT
ftr-369	741	97	advised	advise	VERB
ftr-369	741	98	funds	fund	NOUN
ftr-369	741	99	and	and	CCONJ
ftr-369	741	100	supporting	support	VERB
ftr-369	741	101	organizations	organization	NOUN
ftr-369	741	102	.	.	PUNCT
ftr-369	742	1	similarly	similarly	ADV
ftr-369	742	2	,	,	PUNCT
ftr-369	742	3	the	the	DET
ftr-369	742	4	aba	aba	PROPN
ftr-369	742	5	could	could	AUX
ftr-369	742	6	find	find	VERB
ftr-369	742	7	no	no	DET
ftr-369	742	8	explanation	explanation	NOUN
ftr-369	742	9	for	for	ADP
ftr-369	742	10	these	these	DET
ftr-369	742	11	changes	change	NOUN
ftr-369	742	12	to	to	ADP
ftr-369	742	13	the	the	DET
ftr-369	742	14	automatic	automatic	ADJ
ftr-369	742	15	excess	excess	ADJ
ftr-369	742	16	benefit	benefit	NOUN
ftr-369	742	17	transactions	transaction	NOUN
ftr-369	742	18	amendments	amendment	NOUN
ftr-369	742	19	.	.	PUNCT
ftr-369	743	1	the	the	DET
ftr-369	743	2	aba	aba	PROPN
ftr-369	743	3	stated	state	VERB
ftr-369	743	4	:	:	PUNCT
ftr-369	743	5	it	it	PRON
ftr-369	743	6	is	be	AUX
ftr-369	743	7	not	not	PART
ftr-369	743	8	clear	clear	ADJ
ftr-369	743	9	why	why	SCONJ
ftr-369	743	10	supporting	support	VERB
ftr-369	743	11	organizations	organization	NOUN
ftr-369	743	12	and	and	CCONJ
ftr-369	743	13	donor	donor	NOUN
ftr-369	743	14	-	-	PUNCT
ftr-369	743	15	advised	advise	VERB
ftr-369	743	16	funds	fund	NOUN
ftr-369	743	17	should	should	AUX
ftr-369	743	18	be	be	AUX
ftr-369	743	19	subject	subject	ADJ
ftr-369	743	20	to	to	ADP
ftr-369	743	21	a	a	DET
ftr-369	743	22	more	more	ADV
ftr-369	743	23	stringent	stringent	ADJ
ftr-369	743	24	rule	rule	NOUN
ftr-369	743	25	[	[	X
ftr-369	743	26	than	than	ADP
ftr-369	743	27	private	private	ADJ
ftr-369	743	28	foundations	foundation	NOUN
ftr-369	743	29	or	or	CCONJ
ftr-369	743	30	other	other	ADJ
ftr-369	743	31	exempt	exempt	ADJ
ftr-369	743	32	charitable	charitable	ADJ
ftr-369	743	33	organizations	organization	NOUN
ftr-369	743	34	]	]	PUNCT
ftr-369	743	35	.	.	PUNCT
ftr-369	744	1	implicit	implicit	ADJ
ftr-369	744	2	achieve	achieve	VERB
ftr-369	744	3	greater	great	ADJ
ftr-369	744	4	compliance	compliance	NOUN
ftr-369	744	5	without	without	ADP
ftr-369	744	6	expending	expend	VERB
ftr-369	744	7	an	an	DET
ftr-369	744	8	inordinate	inordinate	ADJ
ftr-369	744	9	amount	amount	NOUN
ftr-369	744	10	of	of	ADP
ftr-369	744	11	resources	resource	NOUN
ftr-369	744	12	.	.	PUNCT
ftr-369	745	1	see	see	VERB
ftr-369	745	2	also	also	ADV
ftr-369	745	3	infra	infra	NOUN
ftr-369	745	4	note	note	VERB
ftr-369	745	5	128	128	NUM
ftr-369	745	6	and	and	CCONJ
ftr-369	745	7	accompanying	accompany	VERB
ftr-369	745	8	text	text	NOUN
ftr-369	745	9	.	.	PUNCT
ftr-369	746	1	124	124	NUM
ftr-369	746	2	.	.	PUNCT
ftr-369	747	1	these	these	DET
ftr-369	747	2	new	new	ADJ
ftr-369	747	3	provisions	provision	NOUN
ftr-369	747	4	are	be	AUX
ftr-369	747	5	a	a	DET
ftr-369	747	6	source	source	NOUN
ftr-369	747	7	of	of	ADP
ftr-369	747	8	significant	significant	ADJ
ftr-369	747	9	complexity	complexity	NOUN
ftr-369	747	10	and	and	CCONJ
ftr-369	747	11	have	have	AUX
ftr-369	747	12	resulted	result	VERB
ftr-369	747	13	in	in	ADP
ftr-369	747	14	significant	significant	ADJ
ftr-369	747	15	confusion	confusion	NOUN
ftr-369	747	16	.	.	PUNCT
ftr-369	748	1	the	the	DET
ftr-369	748	2	statutory	statutory	ADJ
ftr-369	748	3	definitions	definition	NOUN
ftr-369	748	4	are	be	AUX
ftr-369	748	5	ambiguous	ambiguous	ADJ
ftr-369	748	6	…	…	PUNCT
ftr-369	748	7	we	we	PRON
ftr-369	748	8	encourage	encourage	VERB
ftr-369	748	9	the	the	DET
ftr-369	748	10	oversight	oversight	NOUN
ftr-369	748	11	committee	committee	NOUN
ftr-369	748	12	to	to	PART
ftr-369	748	13	reconsider	reconsider	VERB
ftr-369	748	14	these	these	DET
ftr-369	748	15	rules	rule	NOUN
ftr-369	748	16	.	.	PUNCT
ftr-369	749	1	if	if	SCONJ
ftr-369	749	2	congress	congress	PROPN
ftr-369	749	3	decides	decide	VERB
ftr-369	749	4	to	to	PART
ftr-369	749	5	retain	retain	VERB
ftr-369	749	6	these	these	DET
ftr-369	749	7	rules	rule	NOUN
ftr-369	749	8	,	,	PUNCT
ftr-369	749	9	the	the	DET
ftr-369	749	10	oversight	oversight	NOUN
ftr-369	749	11	committee	committee	NOUN
ftr-369	749	12	should	should	AUX
ftr-369	749	13	monitor	monitor	VERB
ftr-369	749	14	how	how	SCONJ
ftr-369	749	15	the	the	DET
ftr-369	749	16	treasury	treasury	PROPN
ftr-369	749	17	department	department	NOUN
ftr-369	749	18	carries	carry	VERB
ftr-369	749	19	out	out	ADP
ftr-369	749	20	it	it	PRON
ftr-369	749	21	broad	broad	ADJ
ftr-369	749	22	regulatory	regulatory	ADJ
ftr-369	749	23	authority	authority	NOUN
ftr-369	749	24	to	to	PART
ftr-369	749	25	ensure	ensure	VERB
ftr-369	749	26	that	that	SCONJ
ftr-369	749	27	these	these	DET
ftr-369	749	28	provisions	provision	NOUN
ftr-369	749	29	do	do	AUX
ftr-369	749	30	in	in	ADP
ftr-369	749	31	fact	fact	NOUN
ftr-369	749	32	address	address	NOUN
ftr-369	749	33	the	the	DET
ftr-369	749	34	reported	report	VERB
ftr-369	749	35	abuses	abuse	NOUN
ftr-369	749	36	that	that	PRON
ftr-369	749	37	led	lead	VERB
ftr-369	749	38	to	to	ADP
ftr-369	749	39	their	their	PRON
ftr-369	749	40	enactment	enactment	NOUN
ftr-369	749	41	.	.	PUNCT
ftr-369	750	1	aba	aba	PROPN
ftr-369	750	2	tax	tax	NOUN
ftr-369	750	3	section	section	NOUN
ftr-369	750	4	,	,	PUNCT
ftr-369	750	5	letter	letter	NOUN
ftr-369	750	6	to	to	ADP
ftr-369	750	7	congressional	congressional	ADJ
ftr-369	750	8	leaders	leader	NOUN
ftr-369	750	9	on	on	ADP
ftr-369	750	10	pension	pension	NOUN
ftr-369	750	11	protection	protection	NOUN
ftr-369	750	12	act	act	NOUN
ftr-369	750	13	of	of	ADP
ftr-369	750	14	2006	2006	NUM
ftr-369	750	15	provisions	provision	NOUN
ftr-369	750	16	affecting	affect	VERB
ftr-369	750	17	exempt	exempt	ADJ
ftr-369	750	18	organizations	organization	NOUN
ftr-369	750	19	(	(	PUNCT
ftr-369	750	20	aug	aug	PROPN
ftr-369	750	21	.	.	PROPN
ftr-369	750	22	8	8	NUM
ftr-369	750	23	,	,	PUNCT
ftr-369	750	24	2007	2007	NUM
ftr-369	750	25	)	)	PUNCT
ftr-369	750	26	.	.	PUNCT
ftr-369	751	1	125	125	NUM
ftr-369	751	2	.	.	PUNCT
ftr-369	752	1	i	i	PRON
ftr-369	752	2	d.	d.	PROPN
ftr-369	752	3	at	at	ADP
ftr-369	752	4	9	9	NUM
ftr-369	752	5	.	.	PUNCT
ftr-369	752	6	126	126	NUM
ftr-369	752	7	.	.	PUNCT
ftr-369	753	1	irc	irc	PROPN
ftr-369	753	2	§	§	PROPN
ftr-369	753	3	4958(c)(2	4958(c)(2	PROPN
ftr-369	753	4	)	)	PUNCT
ftr-369	753	5	,	,	PUNCT
ftr-369	753	6	(	(	PUNCT
ftr-369	753	7	3	3	NUM
ftr-369	753	8	)	)	PUNCT
ftr-369	753	9	.	.	PUNCT
ftr-369	754	1	127	127	NUM
ftr-369	754	2	.	.	PUNCT
ftr-369	755	1	see	see	VERB
ftr-369	755	2	supra	supra	PROPN
ftr-369	755	3	note	note	PROPN
ftr-369	755	4	123	123	NUM
ftr-369	755	5	.	.	PUNCT
ftr-369	756	1	2009	2009	NUM
ftr-369	756	2	]	]	PUNCT
ftr-369	756	3	the	the	DET
ftr-369	756	4	pension	pension	NOUN
ftr-369	756	5	protection	protection	PROPN
ftr-369	756	6	act	act	NOUN
ftr-369	756	7	of	of	ADP
ftr-369	756	8	2006	2006	NUM
ftr-369	756	9	259	259	NUM
ftr-369	756	10	in	in	ADP
ftr-369	756	11	this	this	DET
ftr-369	756	12	change	change	NOUN
ftr-369	756	13	must	must	AUX
ftr-369	756	14	be	be	AUX
ftr-369	756	15	the	the	DET
ftr-369	756	16	view	view	NOUN
ftr-369	756	17	that	that	SCONJ
ftr-369	756	18	payments	payment	NOUN
ftr-369	756	19	of	of	ADP
ftr-369	756	20	compensation	compensation	NOUN
ftr-369	756	21	or	or	CCONJ
ftr-369	756	22	expense	expense	NOUN
ftr-369	756	23	reimbursements	reimbursement	NOUN
ftr-369	756	24	to	to	ADP
ftr-369	756	25	disqualified	disqualify	VERB
ftr-369	756	26	persons	person	NOUN
ftr-369	756	27	by	by	ADP
ftr-369	756	28	supporting	support	VERB
ftr-369	756	29	organizations	organization	NOUN
ftr-369	756	30	or	or	CCONJ
ftr-369	756	31	donor	donor	NOUN
ftr-369	756	32	advised	advise	VERB
ftr-369	756	33	funds	fund	NOUN
ftr-369	756	34	are	be	AUX
ftr-369	756	35	more	more	ADV
ftr-369	756	36	likely	likely	ADJ
ftr-369	756	37	to	to	PART
ftr-369	756	38	result	result	VERB
ftr-369	756	39	in	in	ADP
ftr-369	756	40	abuse	abuse	NOUN
ftr-369	756	41	than	than	ADP
ftr-369	756	42	similar	similar	ADJ
ftr-369	756	43	payments	payment	NOUN
ftr-369	756	44	by	by	ADP
ftr-369	756	45	private	private	ADJ
ftr-369	756	46	foundations	foundation	NOUN
ftr-369	756	47	.	.	PUNCT
ftr-369	757	1	however	however	ADV
ftr-369	757	2	,	,	PUNCT
ftr-369	757	3	we	we	PRON
ftr-369	757	4	are	be	AUX
ftr-369	757	5	not	not	PART
ftr-369	757	6	aware	aware	ADJ
ftr-369	757	7	of	of	ADP
ftr-369	757	8	any	any	DET
ftr-369	757	9	substantial	substantial	ADJ
ftr-369	757	10	evidence	evidence	NOUN
ftr-369	757	11	to	to	ADP
ftr-369	757	12	that	that	DET
ftr-369	757	13	effect.128	effect.128	NOUN
ftr-369	757	14	the	the	DET
ftr-369	757	15	aba	aba	PROPN
ftr-369	757	16	also	also	ADV
ftr-369	757	17	complained	complain	VERB
ftr-369	757	18	that	that	SCONJ
ftr-369	757	19	the	the	DET
ftr-369	757	20	ppa	ppa	PROPN
ftr-369	757	21	provisions	provision	NOUN
ftr-369	757	22	result	result	VERB
ftr-369	757	23	in	in	ADP
ftr-369	757	24	nonfunctionally	nonfunctionally	ADV
ftr-369	757	25	integrated	integrate	VERB
ftr-369	757	26	type	type	NOUN
ftr-369	757	27	iii	iii	NOUN
ftr-369	757	28	supporting	support	VERB
ftr-369	757	29	organizations	organization	NOUN
ftr-369	757	30	being	be	AUX
ftr-369	757	31	treated	treat	VERB
ftr-369	757	32	more	more	ADV
ftr-369	757	33	harshly	harshly	ADV
ftr-369	757	34	than	than	ADP
ftr-369	757	35	private	private	ADJ
ftr-369	757	36	foundations	foundation	NOUN
ftr-369	757	37	.	.	PUNCT
ftr-369	758	1	the	the	DET
ftr-369	758	2	code	code	NOUN
ftr-369	758	3	provides	provide	VERB
ftr-369	758	4	that	that	SCONJ
ftr-369	758	5	a	a	DET
ftr-369	758	6	grant	grant	NOUN
ftr-369	758	7	from	from	ADP
ftr-369	758	8	one	one	NUM
ftr-369	758	9	private	private	ADJ
ftr-369	758	10	foundation	foundation	NOUN
ftr-369	758	11	to	to	ADP
ftr-369	758	12	another	another	DET
ftr-369	758	13	private	private	ADJ
ftr-369	758	14	foundation	foundation	NOUN
ftr-369	758	15	may	may	AUX
ftr-369	758	16	qualify	qualify	VERB
ftr-369	758	17	as	as	ADP
ftr-369	758	18	a	a	DET
ftr-369	758	19	qualifying	qualifying	NOUN
ftr-369	758	20	distribution	distribution	NOUN
ftr-369	758	21	that	that	PRON
ftr-369	758	22	counts	count	VERB
ftr-369	758	23	against	against	ADP
ftr-369	758	24	the	the	DET
ftr-369	758	25	minimum	minimum	ADJ
ftr-369	758	26	distribution	distribution	NOUN
ftr-369	758	27	requirements	requirement	NOUN
ftr-369	758	28	under	under	ADP
ftr-369	758	29	the	the	DET
ftr-369	758	30	“	"	PUNCT
ftr-369	758	31	out	out	ADP
ftr-369	758	32	of	of	ADP
ftr-369	758	33	corpus	corpus	NOUN
ftr-369	758	34	”	"	PUNCT
ftr-369	758	35	rules	rule	NOUN
ftr-369	758	36	of	of	ADP
ftr-369	758	37	irc	irc	PROPN
ftr-369	758	38	section	section	NOUN
ftr-369	758	39	4942(g)(3	4942(g)(3	NOUN
ftr-369	758	40	)	)	PUNCT
ftr-369	758	41	.	.	PUNCT
ftr-369	759	1	there	there	PRON
ftr-369	759	2	is	be	VERB
ftr-369	759	3	no	no	DET
ftr-369	759	4	flexibility	flexibility	NOUN
ftr-369	759	5	for	for	ADP
ftr-369	759	6	this	this	DET
ftr-369	759	7	treatment	treatment	NOUN
ftr-369	759	8	of	of	ADP
ftr-369	759	9	grants	grant	NOUN
ftr-369	759	10	by	by	ADP
ftr-369	759	11	private	private	ADJ
ftr-369	759	12	foundations	foundation	NOUN
ftr-369	759	13	to	to	ADP
ftr-369	759	14	non	non	ADJ
ftr-369	759	15	-	-	ADJ
ftr-369	759	16	functionally	functionally	ADV
ftr-369	759	17	integrated	integrated	ADJ
ftr-369	759	18	type	type	NOUN
ftr-369	759	19	iii	iii	NOUN
ftr-369	759	20	supporting	support	VERB
ftr-369	759	21	organizations.129	organizations.129	PROPN
ftr-369	759	22	3	3	NUM
ftr-369	759	23	.	.	PUNCT
ftr-369	760	1	the	the	DET
ftr-369	760	2	irs	irs	PROPN
ftr-369	760	3	had	have	VERB
ftr-369	760	4	the	the	DET
ftr-369	760	5	tools	tool	NOUN
ftr-369	760	6	needed	need	VERB
ftr-369	760	7	to	to	PART
ftr-369	760	8	resolve	resolve	VERB
ftr-369	760	9	issues	issue	NOUN
ftr-369	760	10	of	of	ADP
ftr-369	760	11	excess	excess	ADJ
ftr-369	760	12	benefits	benefit	NOUN
ftr-369	760	13	prior	prior	ADV
ftr-369	760	14	to	to	ADP
ftr-369	760	15	the	the	DET
ftr-369	760	16	ppa	ppa	PROPN
ftr-369	760	17	’s	’s	PART
ftr-369	760	18	amendments	amendment	NOUN
ftr-369	760	19	the	the	DET
ftr-369	760	20	irs	irs	PROPN
ftr-369	760	21	has	have	AUX
ftr-369	760	22	always	always	ADV
ftr-369	760	23	had	have	VERB
ftr-369	760	24	the	the	DET
ftr-369	760	25	ability	ability	NOUN
ftr-369	760	26	to	to	PART
ftr-369	760	27	prevent	prevent	VERB
ftr-369	760	28	charitable	charitable	ADJ
ftr-369	760	29	organizations	organization	NOUN
ftr-369	760	30	from	from	ADP
ftr-369	760	31	permitting	permit	VERB
ftr-369	760	32	the	the	DET
ftr-369	760	33	private	private	ADJ
ftr-369	760	34	inurement	inurement	NOUN
ftr-369	760	35	of	of	ADP
ftr-369	760	36	private	private	ADJ
ftr-369	760	37	shareholders	shareholder	NOUN
ftr-369	760	38	or	or	CCONJ
ftr-369	760	39	individuals	individual	NOUN
ftr-369	760	40	(	(	PUNCT
ftr-369	760	41	insiders	insider	NOUN
ftr-369	760	42	)	)	PUNCT
ftr-369	760	43	and	and	CCONJ
ftr-369	760	44	conferring	confer	VERB
ftr-369	760	45	excessive	excessive	ADJ
ftr-369	760	46	benefits	benefit	NOUN
ftr-369	760	47	upon	upon	SCONJ
ftr-369	760	48	any	any	DET
ftr-369	760	49	person	person	NOUN
ftr-369	760	50	,	,	PUNCT
ftr-369	760	51	other	other	ADJ
ftr-369	760	52	than	than	ADP
ftr-369	760	53	a	a	DET
ftr-369	760	54	member	member	NOUN
ftr-369	760	55	of	of	ADP
ftr-369	760	56	the	the	DET
ftr-369	760	57	charitable	charitable	ADJ
ftr-369	760	58	class	class	NOUN
ftr-369	760	59	,	,	PUNCT
ftr-369	760	60	whether	whether	SCONJ
ftr-369	760	61	or	or	CCONJ
ftr-369	760	62	not	not	PART
ftr-369	760	63	an	an	DET
ftr-369	760	64	insider.130	insider.130	NOUN
ftr-369	760	65	as	as	SCONJ
ftr-369	760	66	the	the	DET
ftr-369	760	67	new	new	PROPN
ftr-369	760	68	york	york	PROPN
ftr-369	760	69	community	community	PROPN
ftr-369	760	70	trust	trust	NOUN
ftr-369	760	71	stated	state	VERB
ftr-369	760	72	:	:	PUNCT
ftr-369	760	73	the	the	DET
ftr-369	760	74	law	law	NOUN
ftr-369	760	75	governing	govern	VERB
ftr-369	760	76	charitable	charitable	ADJ
ftr-369	760	77	contribution	contribution	NOUN
ftr-369	760	78	deductions	deduction	NOUN
ftr-369	760	79	(	(	PUNCT
ftr-369	760	80	section	section	NOUN
ftr-369	760	81	170	170	NUM
ftr-369	760	82	of	of	ADP
ftr-369	760	83	the	the	DET
ftr-369	760	84	code	code	NOUN
ftr-369	760	85	and	and	CCONJ
ftr-369	760	86	the	the	DET
ftr-369	760	87	accompanying	accompanying	ADJ
ftr-369	760	88	treasury	treasury	NOUN
ftr-369	760	89	regulations	regulation	NOUN
ftr-369	760	90	,	,	PUNCT
ftr-369	760	91	court	court	NOUN
ftr-369	760	92	case	case	NOUN
ftr-369	760	93	and	and	CCONJ
ftr-369	760	94	so	so	ADV
ftr-369	760	95	forth	forth	ADV
ftr-369	760	96	)	)	PUNCT
ftr-369	760	97	quite	quite	ADV
ftr-369	760	98	clearly	clearly	ADV
ftr-369	760	99	provides	provide	VERB
ftr-369	760	100	that	that	SCONJ
ftr-369	760	101	a	a	DET
ftr-369	760	102	gift	gift	NOUN
ftr-369	760	103	to	to	ADP
ftr-369	760	104	a	a	DET
ftr-369	760	105	charity	charity	NOUN
ftr-369	760	106	that	that	PRON
ftr-369	760	107	provides	provide	VERB
ftr-369	760	108	impermissible	impermissible	ADJ
ftr-369	760	109	private	private	ADJ
ftr-369	760	110	benefits	benefit	NOUN
ftr-369	760	111	to	to	ADP
ftr-369	760	112	the	the	DET
ftr-369	760	113	donor	donor	NOUN
ftr-369	760	114	or	or	CCONJ
ftr-369	760	115	another	another	DET
ftr-369	760	116	private	private	ADJ
ftr-369	760	117	individual	individual	NOUN
ftr-369	760	118	is	be	AUX
ftr-369	760	119	not	not	PART
ftr-369	760	120	tax	tax	NOUN
ftr-369	760	121	-	-	PUNCT
ftr-369	760	122	deductible	deductible	ADJ
ftr-369	760	123	.	.	PUNCT
ftr-369	761	1	to	to	PART
ftr-369	761	2	create	create	VERB
ftr-369	761	3	special	special	ADJ
ftr-369	761	4	rules	rule	NOUN
ftr-369	761	5	and	and	CCONJ
ftr-369	761	6	regulations	regulation	NOUN
ftr-369	761	7	for	for	ADP
ftr-369	761	8	contributions	contribution	NOUN
ftr-369	761	9	to	to	ADP
ftr-369	761	10	donor	donor	NOUN
ftr-369	761	11	-	-	PUNCT
ftr-369	761	12	advised	advise	VERB
ftr-369	761	13	funds	fund	NOUN
ftr-369	761	14	that	that	PRON
ftr-369	761	15	are	be	AUX
ftr-369	761	16	part	part	NOUN
ftr-369	761	17	of	of	ADP
ftr-369	761	18	a	a	DET
ftr-369	761	19	functioning	function	VERB
ftr-369	761	20	public	public	ADJ
ftr-369	761	21	charity	charity	NOUN
ftr-369	761	22	128	128	NUM
ftr-369	761	23	.	.	PUNCT
ftr-369	762	1	i	i	PRON
ftr-369	762	2	d.	d.	PROPN
ftr-369	762	3	(	(	PUNCT
ftr-369	762	4	emphasis	emphasis	NOUN
ftr-369	762	5	added	add	VERB
ftr-369	762	6	)	)	PUNCT
ftr-369	762	7	.	.	PUNCT
ftr-369	763	1	the	the	DET
ftr-369	763	2	aba	aba	PROPN
ftr-369	763	3	also	also	ADV
ftr-369	763	4	stressed	stress	VERB
ftr-369	763	5	that	that	SCONJ
ftr-369	763	6	the	the	DET
ftr-369	763	7	ppa	ppa	PROPN
ftr-369	763	8	amendments	amendment	NOUN
ftr-369	763	9	to	to	ADP
ftr-369	763	10	the	the	DET
ftr-369	763	11	excess	excess	ADJ
ftr-369	763	12	benefit	benefit	NOUN
ftr-369	763	13	transaction	transaction	NOUN
ftr-369	763	14	provisions	provision	NOUN
ftr-369	763	15	reversed	reverse	VERB
ftr-369	763	16	the	the	DET
ftr-369	763	17	priorities	priority	NOUN
ftr-369	763	18	of	of	ADP
ftr-369	763	19	irc	irc	PROPN
ftr-369	763	20	§	§	PROPN
ftr-369	763	21	4941	4941	NUM
ftr-369	764	1	[	[	X
ftr-369	764	2	the	the	DET
ftr-369	764	3	selfdealing	selfdeale	VERB
ftr-369	764	4	provisions	provision	NOUN
ftr-369	764	5	that	that	PRON
ftr-369	764	6	apply	apply	VERB
ftr-369	764	7	to	to	ADP
ftr-369	764	8	private	private	ADJ
ftr-369	764	9	foundations	foundation	NOUN
ftr-369	764	10	]	]	PUNCT
ftr-369	764	11	by	by	ADP
ftr-369	764	12	prohibiting	prohibit	VERB
ftr-369	764	13	the	the	DET
ftr-369	764	14	payment	payment	NOUN
ftr-369	764	15	of	of	ADP
ftr-369	764	16	compensation	compensation	NOUN
ftr-369	764	17	but	but	CCONJ
ftr-369	764	18	allowing	allow	VERB
ftr-369	764	19	sales	sale	NOUN
ftr-369	764	20	and	and	CCONJ
ftr-369	764	21	leases	lease	NOUN
ftr-369	764	22	.	.	PUNCT
ftr-369	765	1	“	"	PUNCT
ftr-369	765	2	congress	congress	PROPN
ftr-369	765	3	previously	previously	ADV
ftr-369	765	4	had	have	AUX
ftr-369	765	5	determined	determine	VERB
ftr-369	765	6	in	in	ADP
ftr-369	765	7	enacting	enact	VERB
ftr-369	765	8	§	§	PROPN
ftr-369	765	9	4941	4941	NUM
ftr-369	765	10	that	that	PRON
ftr-369	765	11	sales	sale	NOUN
ftr-369	765	12	and	and	CCONJ
ftr-369	765	13	leases	lease	NOUN
ftr-369	765	14	were	be	AUX
ftr-369	765	15	more	more	ADV
ftr-369	765	16	susceptible	susceptible	ADJ
ftr-369	765	17	to	to	ADP
ftr-369	765	18	abuse	abuse	NOUN
ftr-369	765	19	than	than	ADP
ftr-369	765	20	compensation	compensation	NOUN
ftr-369	765	21	for	for	ADP
ftr-369	765	22	services	service	NOUN
ftr-369	765	23	,	,	PUNCT
ftr-369	765	24	but	but	CCONJ
ftr-369	765	25	the	the	DET
ftr-369	765	26	ppa	ppa	PROPN
ftr-369	765	27	takes	take	VERB
ftr-369	765	28	a	a	DET
ftr-369	765	29	contradictory	contradictory	ADJ
ftr-369	765	30	approach	approach	NOUN
ftr-369	765	31	.	.	PUNCT
ftr-369	765	32	”	"	PUNCT
ftr-369	766	1	the	the	DET
ftr-369	766	2	aba	aba	PROPN
ftr-369	766	3	added	add	VERB
ftr-369	766	4	that	that	SCONJ
ftr-369	766	5	the	the	DET
ftr-369	766	6	“	"	PUNCT
ftr-369	766	7	rules	rule	NOUN
ftr-369	766	8	under	under	ADP
ftr-369	766	9	§	§	PROPN
ftr-369	766	10	4941	4941	NUM
ftr-369	766	11	already	already	ADV
ftr-369	766	12	were	be	AUX
ftr-369	766	13	subject	subject	ADJ
ftr-369	766	14	to	to	ADP
ftr-369	766	15	much	much	ADJ
ftr-369	766	16	criticism	criticism	NOUN
ftr-369	766	17	for	for	ADP
ftr-369	766	18	their	their	PRON
ftr-369	766	19	complexity	complexity	NOUN
ftr-369	766	20	,	,	PUNCT
ftr-369	766	21	and	and	CCONJ
ftr-369	766	22	by	by	ADP
ftr-369	766	23	prohibiting	prohibit	VERB
ftr-369	766	24	the	the	DET
ftr-369	766	25	payment	payment	NOUN
ftr-369	766	26	of	of	ADP
ftr-369	766	27	all	all	DET
ftr-369	766	28	compensation	compensation	NOUN
ftr-369	766	29	by	by	ADP
ftr-369	766	30	supporting	support	VERB
ftr-369	766	31	organizations	organization	NOUN
ftr-369	766	32	and	and	CCONJ
ftr-369	766	33	donoradvised	donoradvise	VERB
ftr-369	766	34	funds	fund	NOUN
ftr-369	766	35	the	the	DET
ftr-369	766	36	ppa	ppa	PROPN
ftr-369	766	37	effectively	effectively	ADV
ftr-369	766	38	creates	create	VERB
ftr-369	766	39	more	more	ADJ
ftr-369	766	40	traps	trap	NOUN
ftr-369	766	41	for	for	ADP
ftr-369	766	42	the	the	DET
ftr-369	766	43	unwary	unwary	NOUN
ftr-369	766	44	.	.	PUNCT
ftr-369	766	45	”	"	PUNCT
ftr-369	767	1	129	129	NUM
ftr-369	767	2	.	.	PUNCT
ftr-369	768	1	i	i	PRON
ftr-369	768	2	d.	d.	PROPN
ftr-369	768	3	130	130	NUM
ftr-369	768	4	.	.	PUNCT
ftr-369	769	1	see	see	VERB
ftr-369	769	2	supra	supra	PROPN
ftr-369	769	3	note	note	PROPN
ftr-369	769	4	6	6	NUM
ftr-369	769	5	and	and	CCONJ
ftr-369	769	6	accompanying	accompany	VERB
ftr-369	769	7	text	text	NOUN
ftr-369	769	8	.	.	PUNCT
ftr-369	770	1	260	260	NUM
ftr-369	770	2	florida	florida	PROPN
ftr-369	770	3	tax	tax	NOUN
ftr-369	770	4	review	review	NOUN
ftr-369	770	5	[	[	X
ftr-369	770	6	vol	vol	NOUN
ftr-369	770	7	.	.	PUNCT
ftr-369	770	8	9:4	9:4	NUM
ftr-369	770	9	does	do	AUX
ftr-369	770	10	not	not	PART
ftr-369	770	11	add	add	VERB
ftr-369	770	12	anything	anything	PRON
ftr-369	770	13	material	material	NOUN
ftr-369	770	14	to	to	ADP
ftr-369	770	15	existing	exist	VERB
ftr-369	770	16	law	law	NOUN
ftr-369	770	17	.	.	PUNCT
ftr-369	771	1	the	the	DET
ftr-369	771	2	need	need	NOUN
ftr-369	771	3	is	be	AUX
ftr-369	771	4	for	for	ADP
ftr-369	771	5	best	good	ADJ
ftr-369	771	6	practices	practice	NOUN
ftr-369	771	7	and	and	CCONJ
ftr-369	771	8	oversight	oversight	NOUN
ftr-369	771	9	by	by	ADP
ftr-369	771	10	sponsoring	sponsor	VERB
ftr-369	771	11	organizations	organization	NOUN
ftr-369	771	12	and	and	CCONJ
ftr-369	771	13	donors	donor	NOUN
ftr-369	771	14	and	and	CCONJ
ftr-369	771	15	for	for	ADP
ftr-369	771	16	enforcement	enforcement	NOUN
ftr-369	771	17	by	by	ADP
ftr-369	771	18	the	the	DET
ftr-369	771	19	irs	irs	PROPN
ftr-369	771	20	:	:	PUNCT
ftr-369	771	21	new	new	ADJ
ftr-369	771	22	and	and	CCONJ
ftr-369	771	23	redundancy	redundancy	NOUN
ftr-369	771	24	special	special	ADJ
ftr-369	771	25	rules	rule	NOUN
ftr-369	771	26	will	will	AUX
ftr-369	771	27	only	only	ADV
ftr-369	771	28	create	create	VERB
ftr-369	771	29	a	a	DET
ftr-369	771	30	maze	maze	NOUN
ftr-369	771	31	of	of	ADP
ftr-369	771	32	foot	foot	NOUN
ftr-369	771	33	faults.131	faults.131	VERB
ftr-369	771	34	4	4	NUM
ftr-369	771	35	.	.	PUNCT
ftr-369	771	36	facts	fact	NOUN
ftr-369	771	37	and	and	CCONJ
ftr-369	771	38	circumstances	circumstance	NOUN
ftr-369	771	39	test	test	NOUN
ftr-369	771	40	is	be	AUX
ftr-369	771	41	meaningless	meaningless	ADJ
ftr-369	771	42	and	and	CCONJ
ftr-369	771	43	unworkable	unworkable	ADJ
ftr-369	771	44	in	in	ADP
ftr-369	771	45	these	these	DET
ftr-369	771	46	situations	situation	NOUN
ftr-369	771	47	,	,	PUNCT
ftr-369	771	48	and	and	CCONJ
ftr-369	771	49	the	the	DET
ftr-369	771	50	impact	impact	NOUN
ftr-369	771	51	on	on	ADP
ftr-369	771	52	smaller	small	ADJ
ftr-369	771	53	exempt	exempt	ADJ
ftr-369	771	54	organizations	organization	NOUN
ftr-369	771	55	is	be	AUX
ftr-369	771	56	disproportionate	disproportionate	ADJ
ftr-369	771	57	as	as	SCONJ
ftr-369	771	58	explained	explain	VERB
ftr-369	771	59	earlier	early	ADV
ftr-369	771	60	,	,	PUNCT
ftr-369	771	61	the	the	DET
ftr-369	771	62	ppa	ppa	PROPN
ftr-369	771	63	’s	’s	PART
ftr-369	771	64	amendments	amendment	NOUN
ftr-369	771	65	impacting	impact	VERB
ftr-369	771	66	sponsoring	sponsor	VERB
ftr-369	771	67	organizations	organization	NOUN
ftr-369	771	68	,	,	PUNCT
ftr-369	771	69	donor	donor	NOUN
ftr-369	771	70	-	-	PUNCT
ftr-369	771	71	advised	advise	VERB
ftr-369	771	72	funds	fund	NOUN
ftr-369	771	73	,	,	PUNCT
ftr-369	771	74	and	and	CCONJ
ftr-369	771	75	supporting	support	VERB
ftr-369	771	76	organizations	organization	NOUN
ftr-369	771	77	have	have	AUX
ftr-369	771	78	added	add	VERB
ftr-369	771	79	a	a	DET
ftr-369	771	80	host	host	NOUN
ftr-369	771	81	of	of	ADP
ftr-369	771	82	new	new	ADJ
ftr-369	771	83	complexities	complexity	NOUN
ftr-369	771	84	to	to	ADP
ftr-369	771	85	the	the	DET
ftr-369	771	86	provisions	provision	NOUN
ftr-369	771	87	governing	govern	VERB
ftr-369	771	88	the	the	DET
ftr-369	771	89	operation	operation	NOUN
ftr-369	771	90	of	of	ADP
ftr-369	771	91	these	these	DET
ftr-369	771	92	organizations	organization	NOUN
ftr-369	771	93	.	.	PUNCT
ftr-369	772	1	the	the	DET
ftr-369	772	2	irs	irs	PROPN
ftr-369	772	3	made	make	VERB
ftr-369	772	4	repeated	repeat	VERB
ftr-369	772	5	attempts	attempt	NOUN
ftr-369	772	6	to	to	PART
ftr-369	772	7	explain	explain	VERB
ftr-369	772	8	the	the	DET
ftr-369	772	9	operation	operation	NOUN
ftr-369	772	10	of	of	ADP
ftr-369	772	11	the	the	DET
ftr-369	772	12	intermediate	intermediate	ADJ
ftr-369	772	13	sanctions	sanction	NOUN
ftr-369	772	14	provisions	provision	NOUN
ftr-369	772	15	before	before	ADP
ftr-369	772	16	finally	finally	ADV
ftr-369	772	17	releasing	release	VERB
ftr-369	772	18	final	final	ADJ
ftr-369	772	19	regulations	regulation	NOUN
ftr-369	772	20	after	after	ADP
ftr-369	772	21	six	six	NUM
ftr-369	772	22	years	year	NOUN
ftr-369	772	23	.	.	PUNCT
ftr-369	773	1	the	the	DET
ftr-369	773	2	irs	irs	PROPN
ftr-369	773	3	is	be	AUX
ftr-369	773	4	still	still	ADV
ftr-369	773	5	grappling	grapple	VERB
ftr-369	773	6	with	with	ADP
ftr-369	773	7	this	this	DET
ftr-369	773	8	issue	issue	NOUN
ftr-369	773	9	and	and	CCONJ
ftr-369	773	10	continues	continue	VERB
ftr-369	773	11	to	to	PART
ftr-369	773	12	try	try	VERB
ftr-369	773	13	to	to	PART
ftr-369	773	14	formulate	formulate	VERB
ftr-369	773	15	understandable	understandable	ADJ
ftr-369	773	16	guidance	guidance	NOUN
ftr-369	773	17	.	.	PUNCT
ftr-369	774	1	complex	complex	ADJ
ftr-369	774	2	tax	tax	NOUN
ftr-369	774	3	provisions	provision	NOUN
ftr-369	774	4	often	often	ADV
ftr-369	774	5	require	require	VERB
ftr-369	774	6	the	the	DET
ftr-369	774	7	irs	irs	PROPN
ftr-369	774	8	to	to	PART
ftr-369	774	9	adopt	adopt	VERB
ftr-369	774	10	a	a	DET
ftr-369	774	11	“	"	PUNCT
ftr-369	774	12	fact	fact	NOUN
ftr-369	774	13	and	and	CCONJ
ftr-369	774	14	circumstances	circumstance	NOUN
ftr-369	774	15	”	"	PUNCT
ftr-369	774	16	test	test	NOUN
ftr-369	774	17	to	to	PART
ftr-369	774	18	determine	determine	VERB
ftr-369	774	19	whether	whether	SCONJ
ftr-369	774	20	a	a	DET
ftr-369	774	21	charitable	charitable	ADJ
ftr-369	774	22	organization	organization	NOUN
ftr-369	774	23	has	have	AUX
ftr-369	774	24	violated	violate	VERB
ftr-369	774	25	provisions	provision	NOUN
ftr-369	774	26	regarding	regard	VERB
ftr-369	774	27	private	private	ADJ
ftr-369	774	28	inurement	inurement	ADJ
ftr-369	774	29	or	or	CCONJ
ftr-369	774	30	private	private	ADJ
ftr-369	774	31	benefit	benefit	NOUN
ftr-369	774	32	,	,	PUNCT
ftr-369	774	33	more	more	ADJ
ftr-369	774	34	-	-	PUNCT
ftr-369	774	35	than	than	ADP
ftr-369	774	36	-	-	PUNCT
ftr-369	774	37	incidental	incidental	ADJ
ftr-369	774	38	benefits	benefit	NOUN
ftr-369	774	39	,	,	PUNCT
ftr-369	774	40	and	and	CCONJ
ftr-369	774	41	self	self	NOUN
ftr-369	774	42	-	-	PUNCT
ftr-369	774	43	dealing	deal	VERB
ftr-369	774	44	provisions	provision	NOUN
ftr-369	774	45	.	.	PUNCT
ftr-369	775	1	now	now	ADV
ftr-369	775	2	,	,	PUNCT
ftr-369	775	3	the	the	DET
ftr-369	775	4	irs	irs	PROPN
ftr-369	775	5	and	and	CCONJ
ftr-369	775	6	charitable	charitable	ADJ
ftr-369	775	7	organizations	organization	NOUN
ftr-369	775	8	will	will	AUX
ftr-369	775	9	have	have	VERB
ftr-369	775	10	to	to	PART
ftr-369	775	11	perform	perform	VERB
ftr-369	775	12	complicated	complicated	ADJ
ftr-369	775	13	,	,	PUNCT
ftr-369	775	14	time	time	NOUN
ftr-369	775	15	-	-	PUNCT
ftr-369	775	16	consuming	consume	VERB
ftr-369	775	17	work	work	NOUN
ftr-369	775	18	to	to	PART
ftr-369	775	19	determine	determine	VERB
ftr-369	775	20	such	such	ADJ
ftr-369	775	21	things	thing	NOUN
ftr-369	775	22	as	as	ADP
ftr-369	775	23	whether	whether	SCONJ
ftr-369	775	24	an	an	DET
ftr-369	775	25	organization	organization	NOUN
ftr-369	775	26	is	be	AUX
ftr-369	775	27	a	a	DET
ftr-369	775	28	type	type	NOUN
ftr-369	775	29	iii	iii	NOUN
ftr-369	775	30	supporting	support	VERB
ftr-369	775	31	organization	organization	NOUN
ftr-369	775	32	,	,	PUNCT
ftr-369	775	33	whether	whether	SCONJ
ftr-369	775	34	a	a	DET
ftr-369	775	35	donor	donor	NOUN
ftr-369	775	36	or	or	CCONJ
ftr-369	775	37	some	some	DET
ftr-369	775	38	other	other	ADJ
ftr-369	775	39	person	person	NOUN
ftr-369	775	40	is	be	AUX
ftr-369	775	41	a	a	DET
ftr-369	775	42	disqualified	disqualified	ADJ
ftr-369	775	43	person	person	NOUN
ftr-369	775	44	,	,	PUNCT
ftr-369	775	45	whether	whether	SCONJ
ftr-369	775	46	the	the	DET
ftr-369	775	47	transaction	transaction	NOUN
ftr-369	775	48	was	be	AUX
ftr-369	775	49	intentional	intentional	ADJ
ftr-369	775	50	or	or	CCONJ
ftr-369	775	51	unintentional	unintentional	ADJ
ftr-369	775	52	,	,	PUNCT
ftr-369	775	53	and	and	CCONJ
ftr-369	775	54	the	the	DET
ftr-369	775	55	value	value	NOUN
ftr-369	775	56	of	of	ADP
ftr-369	775	57	the	the	DET
ftr-369	775	58	benefit	benefit	NOUN
ftr-369	775	59	.	.	PUNCT
ftr-369	776	1	this	this	PRON
ftr-369	776	2	will	will	AUX
ftr-369	776	3	be	be	AUX
ftr-369	776	4	no	no	DET
ftr-369	776	5	easy	easy	ADJ
ftr-369	776	6	task	task	NOUN
ftr-369	776	7	.	.	PUNCT
ftr-369	777	1	applying	apply	VERB
ftr-369	777	2	the	the	DET
ftr-369	777	3	facts	fact	NOUN
ftr-369	777	4	and	and	CCONJ
ftr-369	777	5	circumstances	circumstance	NOUN
ftr-369	777	6	test	test	VERB
ftr-369	777	7	to	to	ADP
ftr-369	777	8	these	these	DET
ftr-369	777	9	issues	issue	NOUN
ftr-369	777	10	will	will	AUX
ftr-369	777	11	inevitably	inevitably	ADV
ftr-369	777	12	lead	lead	VERB
ftr-369	777	13	to	to	ADP
ftr-369	777	14	disparate	disparate	ADJ
ftr-369	777	15	results	result	NOUN
ftr-369	777	16	in	in	ADP
ftr-369	777	17	similar	similar	ADJ
ftr-369	777	18	circumstances	circumstance	NOUN
ftr-369	777	19	.	.	PUNCT
ftr-369	778	1	the	the	DET
ftr-369	778	2	potential	potential	NOUN
ftr-369	778	3	for	for	SCONJ
ftr-369	778	4	the	the	DET
ftr-369	778	5	irs	irs	PROPN
ftr-369	778	6	to	to	PART
ftr-369	778	7	target	target	VERB
ftr-369	778	8	certain	certain	ADJ
ftr-369	778	9	types	type	NOUN
ftr-369	778	10	of	of	ADP
ftr-369	778	11	organizations	organization	NOUN
ftr-369	778	12	is	be	AUX
ftr-369	778	13	also	also	ADV
ftr-369	778	14	an	an	DET
ftr-369	778	15	issue	issue	NOUN
ftr-369	778	16	.	.	PUNCT
ftr-369	779	1	the	the	DET
ftr-369	779	2	facts	fact	NOUN
ftr-369	779	3	and	and	CCONJ
ftr-369	779	4	circumstances	circumstance	NOUN
ftr-369	779	5	test	test	NOUN
ftr-369	779	6	is	be	AUX
ftr-369	779	7	really	really	ADV
ftr-369	779	8	no	no	DET
ftr-369	779	9	test	test	NOUN
ftr-369	779	10	at	at	ADV
ftr-369	779	11	all	all	ADV
ftr-369	779	12	.	.	PUNCT
ftr-369	780	1	in	in	ADP
ftr-369	780	2	united	united	PROPN
ftr-369	780	3	cancer	cancer	PROPN
ftr-369	780	4	council	council	PROPN
ftr-369	780	5	,	,	PUNCT
ftr-369	780	6	inc	inc	PROPN
ftr-369	780	7	.	.	PROPN
ftr-369	781	1	v.	v.	PROPN
ftr-369	781	2	commissioner	commissioner	NOUN
ftr-369	781	3	of	of	ADP
ftr-369	781	4	internal	internal	ADJ
ftr-369	781	5	revenue,132	revenue,132	PRON
ftr-369	782	1	the	the	DET
ftr-369	782	2	irs	irs	PROPN
ftr-369	782	3	objected	object	VERB
ftr-369	782	4	to	to	ADP
ftr-369	782	5	a	a	DET
ftr-369	782	6	small	small	ADJ
ftr-369	782	7	charity	charity	NOUN
ftr-369	782	8	that	that	PRON
ftr-369	782	9	had	have	AUX
ftr-369	782	10	hired	hire	VERB
ftr-369	782	11	an	an	DET
ftr-369	782	12	outside	outside	ADJ
ftr-369	782	13	fundraising	fundraising	NOUN
ftr-369	782	14	organization	organization	NOUN
ftr-369	782	15	to	to	PART
ftr-369	782	16	raise	raise	VERB
ftr-369	782	17	money	money	NOUN
ftr-369	782	18	for	for	ADP
ftr-369	782	19	the	the	DET
ftr-369	782	20	organization	organization	NOUN
ftr-369	782	21	.	.	PUNCT
ftr-369	783	1	the	the	DET
ftr-369	783	2	contract	contract	NOUN
ftr-369	783	3	was	be	AUX
ftr-369	783	4	an	an	DET
ftr-369	783	5	arm’s	arm’s	NUM
ftr-369	783	6	-	-	PUNCT
ftr-369	783	7	length	length	NOUN
ftr-369	783	8	transaction	transaction	NOUN
ftr-369	783	9	and	and	CCONJ
ftr-369	783	10	the	the	DET
ftr-369	783	11	irs	irs	PROPN
ftr-369	783	12	never	never	ADV
ftr-369	783	13	claimed	claim	VERB
ftr-369	783	14	that	that	SCONJ
ftr-369	783	15	any	any	PRON
ftr-369	783	16	of	of	ADP
ftr-369	783	17	the	the	DET
ftr-369	783	18	funds	fund	NOUN
ftr-369	783	19	paid	pay	VERB
ftr-369	783	20	to	to	ADP
ftr-369	783	21	the	the	DET
ftr-369	783	22	fundraising	fundraising	NOUN
ftr-369	783	23	organization	organization	NOUN
ftr-369	783	24	found	find	VERB
ftr-369	783	25	its	its	PRON
ftr-369	783	26	way	way	NOUN
ftr-369	783	27	into	into	ADP
ftr-369	783	28	the	the	DET
ftr-369	783	29	“	"	PUNCT
ftr-369	783	30	pockets	pocket	NOUN
ftr-369	783	31	of	of	ADP
ftr-369	783	32	any	any	DET
ftr-369	783	33	members	member	NOUN
ftr-369	783	34	of	of	ADP
ftr-369	783	35	the	the	DET
ftr-369	783	36	charity	charity	NOUN
ftr-369	783	37	’s	’s	PART
ftr-369	783	38	board	board	NOUN
ftr-369	783	39	.	.	PUNCT
ftr-369	784	1	”133	”133	PROPN
ftr-369	784	2	nor	nor	CCONJ
ftr-369	784	3	did	do	AUX
ftr-369	784	4	the	the	DET
ftr-369	784	5	irs	irs	PROPN
ftr-369	784	6	contend	contend	VERB
ftr-369	784	7	“	"	PUNCT
ftr-369	784	8	that	that	SCONJ
ftr-369	784	9	any	any	DET
ftr-369	784	10	members	member	NOUN
ftr-369	784	11	of	of	ADP
ftr-369	784	12	the	the	DET
ftr-369	784	13	board	board	NOUN
ftr-369	784	14	were	be	AUX
ftr-369	784	15	owners	owner	NOUN
ftr-369	784	16	,	,	PUNCT
ftr-369	784	17	managers	manager	NOUN
ftr-369	784	18	,	,	PUNCT
ftr-369	784	19	or	or	CCONJ
ftr-369	784	20	employees	employee	NOUN
ftr-369	784	21	of	of	ADP
ftr-369	784	22	the	the	DET
ftr-369	784	23	fund	fund	NOUN
ftr-369	784	24	-	-	PUNCT
ftr-369	784	25	raising	raise	VERB
ftr-369	784	26	organization	organization	NOUN
ftr-369	784	27	.	.	PUNCT
ftr-369	784	28	”	"	PUNCT
ftr-369	785	1	nor	nor	CCONJ
ftr-369	785	2	did	do	AUX
ftr-369	785	3	the	the	DET
ftr-369	785	4	irs	irs	PROPN
ftr-369	785	5	claim	claim	VERB
ftr-369	785	6	that	that	SCONJ
ftr-369	785	7	the	the	DET
ftr-369	785	8	fund	fund	NOUN
ftr-369	785	9	-	-	PUNCT
ftr-369	785	10	raising	raise	VERB
ftr-369	785	11	organization	organization	NOUN
ftr-369	785	12	had	have	VERB
ftr-369	785	13	any	any	DET
ftr-369	785	14	direct	direct	ADJ
ftr-369	785	15	or	or	CCONJ
ftr-369	785	16	indirect	indirect	ADJ
ftr-369	785	17	involvement	involvement	NOUN
ftr-369	785	18	in	in	ADP
ftr-369	785	19	the	the	DET
ftr-369	785	20	creation	creation	NOUN
ftr-369	785	21	of	of	ADP
ftr-369	785	22	the	the	DET
ftr-369	785	23	131	131	NUM
ftr-369	785	24	.	.	PUNCT
ftr-369	786	1	statement	statement	NOUN
ftr-369	786	2	of	of	ADP
ftr-369	786	3	new	new	PROPN
ftr-369	786	4	york	york	PROPN
ftr-369	786	5	community	community	PROPN
ftr-369	786	6	trust	trust	NOUN
ftr-369	786	7	to	to	ADP
ftr-369	786	8	the	the	DET
ftr-369	786	9	house	house	NOUN
ftr-369	786	10	ways	way	NOUN
ftr-369	786	11	and	and	CCONJ
ftr-369	786	12	means	mean	VERB
ftr-369	786	13	committee	committee	PROPN
ftr-369	786	14	(	(	PUNCT
ftr-369	786	15	jul	jul	PROPN
ftr-369	786	16	.	.	PROPN
ftr-369	786	17	24	24	NUM
ftr-369	786	18	,	,	PUNCT
ftr-369	786	19	2007	2007	NUM
ftr-369	786	20	)	)	PUNCT
ftr-369	786	21	.	.	PUNCT
ftr-369	787	1	132	132	NUM
ftr-369	787	2	.	.	X
ftr-369	787	3	165	165	NUM
ftr-369	787	4	f.3d	f.3d	NUM
ftr-369	787	5	1173	1173	NUM
ftr-369	787	6	(	(	PUNCT
ftr-369	787	7	7th	7th	ADJ
ftr-369	787	8	cir	cir	NOUN
ftr-369	787	9	.	.	PUNCT
ftr-369	787	10	1999	1999	NUM
ftr-369	787	11	)	)	PUNCT
ftr-369	787	12	.	.	PUNCT
ftr-369	788	1	133	133	NUM
ftr-369	788	2	.	.	PUNCT
ftr-369	789	1	i	i	PRON
ftr-369	789	2	d.	d.	PROPN
ftr-369	789	3	at	at	ADP
ftr-369	789	4	1175	1175	NUM
ftr-369	789	5	.	.	PUNCT
ftr-369	790	1	2009	2009	NUM
ftr-369	790	2	]	]	PUNCT
ftr-369	790	3	the	the	DET
ftr-369	790	4	pension	pension	NOUN
ftr-369	790	5	protection	protection	PROPN
ftr-369	790	6	act	act	NOUN
ftr-369	790	7	of	of	ADP
ftr-369	790	8	2006	2006	NUM
ftr-369	790	9	261	261	NUM
ftr-369	790	10	charitable	charitable	ADJ
ftr-369	790	11	organization	organization	NOUN
ftr-369	790	12	or	or	CCONJ
ftr-369	790	13	the	the	DET
ftr-369	790	14	organization	organization	NOUN
ftr-369	790	15	’s	’s	PART
ftr-369	790	16	goals.134	goals.134	PROPN
ftr-369	790	17	instead	instead	ADV
ftr-369	790	18	,	,	PUNCT
ftr-369	790	19	the	the	DET
ftr-369	790	20	irs	irs	PROPN
ftr-369	790	21	contended	contend	VERB
ftr-369	790	22	that	that	SCONJ
ftr-369	790	23	the	the	DET
ftr-369	790	24	contract	contract	NOUN
ftr-369	790	25	was	be	AUX
ftr-369	790	26	so	so	ADV
ftr-369	790	27	disadvantageous	disadvantageous	ADJ
ftr-369	790	28	to	to	ADP
ftr-369	790	29	the	the	DET
ftr-369	790	30	charitable	charitable	ADJ
ftr-369	790	31	organization	organization	NOUN
ftr-369	790	32	that	that	PRON
ftr-369	790	33	the	the	DET
ftr-369	790	34	“	"	PUNCT
ftr-369	790	35	charity	charity	NOUN
ftr-369	790	36	must	must	AUX
ftr-369	790	37	be	be	AUX
ftr-369	790	38	deemed	deem	VERB
ftr-369	790	39	to	to	PART
ftr-369	790	40	have	have	AUX
ftr-369	790	41	surrendered	surrender	VERB
ftr-369	790	42	control	control	NOUN
ftr-369	790	43	of	of	ADP
ftr-369	790	44	its	its	PRON
ftr-369	790	45	operations	operation	NOUN
ftr-369	790	46	and	and	CCONJ
ftr-369	790	47	earnings	earning	NOUN
ftr-369	790	48	”	"	PUNCT
ftr-369	790	49	to	to	ADP
ftr-369	790	50	the	the	DET
ftr-369	790	51	fund	fund	NOUN
ftr-369	790	52	-	-	PUNCT
ftr-369	790	53	raising	raising	NOUN
ftr-369	790	54	organization.135	organization.135	NOUN
ftr-369	790	55	in	in	ADP
ftr-369	790	56	the	the	DET
ftr-369	790	57	court	court	NOUN
ftr-369	790	58	’s	’s	PART
ftr-369	790	59	opinion	opinion	NOUN
ftr-369	790	60	in	in	ADP
ftr-369	790	61	united	united	PROPN
ftr-369	790	62	cancer	cancer	PROPN
ftr-369	790	63	council	council	PROPN
ftr-369	790	64	,	,	PUNCT
ftr-369	790	65	judge	judge	NOUN
ftr-369	790	66	posner	posner	NOUN
ftr-369	790	67	seemed	seem	VERB
ftr-369	790	68	incredulous	incredulous	ADJ
ftr-369	790	69	that	that	SCONJ
ftr-369	790	70	these	these	PRON
ftr-369	790	71	were	be	AUX
ftr-369	790	72	the	the	DET
ftr-369	790	73	irs	irs	PROPN
ftr-369	790	74	’s	’s	PART
ftr-369	790	75	assertions	assertion	NOUN
ftr-369	790	76	.	.	PUNCT
ftr-369	791	1	he	he	PRON
ftr-369	791	2	explained	explain	VERB
ftr-369	791	3	that	that	SCONJ
ftr-369	791	4	the	the	DET
ftr-369	791	5	private	private	ADJ
ftr-369	791	6	inurement	inurement	ADJ
ftr-369	791	7	provisions	provision	NOUN
ftr-369	791	8	had	have	AUX
ftr-369	791	9	long	long	ADV
ftr-369	791	10	been	be	AUX
ftr-369	791	11	understood	understand	VERB
ftr-369	791	12	to	to	PART
ftr-369	791	13	refer	refer	VERB
ftr-369	791	14	to	to	ADP
ftr-369	791	15	insiders	insider	NOUN
ftr-369	791	16	of	of	ADP
ftr-369	791	17	the	the	DET
ftr-369	791	18	charitable	charitable	ADJ
ftr-369	791	19	organization.136	organization.136	NOUN
ftr-369	791	20	he	he	PRON
ftr-369	791	21	explained	explain	VERB
ftr-369	791	22	:	:	PUNCT
ftr-369	791	23	the	the	DET
ftr-369	791	24	[	[	X
ftr-369	791	25	inurement	inurement	ADJ
ftr-369	791	26	]	]	X
ftr-369	791	27	provision	provision	NOUN
ftr-369	791	28	is	be	AUX
ftr-369	791	29	designed	design	VERB
ftr-369	791	30	to	to	PART
ftr-369	791	31	prevent	prevent	VERB
ftr-369	791	32	the	the	DET
ftr-369	791	33	siphoning	siphoning	NOUN
ftr-369	791	34	of	of	ADP
ftr-369	791	35	charitable	charitable	ADJ
ftr-369	791	36	receipts	receipt	NOUN
ftr-369	791	37	to	to	ADP
ftr-369	791	38	insiders	insider	NOUN
ftr-369	791	39	of	of	ADP
ftr-369	791	40	the	the	DET
ftr-369	791	41	charity	charity	NOUN
ftr-369	791	42	,	,	PUNCT
ftr-369	791	43	not	not	PART
ftr-369	791	44	to	to	PART
ftr-369	791	45	empower	empower	VERB
ftr-369	791	46	the	the	DET
ftr-369	791	47	irs	irs	PROPN
ftr-369	791	48	to	to	PART
ftr-369	791	49	monitor	monitor	VERB
ftr-369	791	50	the	the	DET
ftr-369	791	51	terms	term	NOUN
ftr-369	791	52	of	of	ADP
ftr-369	791	53	arm	arm	NOUN
ftr-369	791	54	’s	’s	PART
ftr-369	791	55	length	length	NOUN
ftr-369	791	56	contracts	contract	NOUN
ftr-369	791	57	made	make	VERB
ftr-369	791	58	by	by	ADP
ftr-369	791	59	charitable	charitable	ADJ
ftr-369	791	60	organizations	organization	NOUN
ftr-369	791	61	with	with	ADP
ftr-369	791	62	the	the	DET
ftr-369	791	63	firms	firm	NOUN
ftr-369	791	64	that	that	PRON
ftr-369	791	65	supply	supply	VERB
ftr-369	791	66	them	they	PRON
ftr-369	791	67	with	with	ADP
ftr-369	791	68	essential	essential	ADJ
ftr-369	791	69	inputs	input	NOUN
ftr-369	791	70	,	,	PUNCT
ftr-369	791	71	whether	whether	SCONJ
ftr-369	791	72	premises	premise	NOUN
ftr-369	791	73	,	,	PUNCT
ftr-369	791	74	paper	paper	NOUN
ftr-369	791	75	,	,	PUNCT
ftr-369	791	76	computers	computer	NOUN
ftr-369	791	77	,	,	PUNCT
ftr-369	791	78	legal	legal	ADJ
ftr-369	791	79	advice	advice	NOUN
ftr-369	791	80	or	or	CCONJ
ftr-369	791	81	fundraising	fundraise	VERB
ftr-369	791	82	services.137	services.137	NOUN
ftr-369	791	83	the	the	DET
ftr-369	791	84	court	court	NOUN
ftr-369	791	85	rejected	reject	VERB
ftr-369	791	86	the	the	DET
ftr-369	791	87	irs	irs	PROPN
ftr-369	791	88	’s	’s	PART
ftr-369	791	89	decision	decision	NOUN
ftr-369	791	90	to	to	PART
ftr-369	791	91	revoke	revoke	VERB
ftr-369	791	92	the	the	DET
ftr-369	791	93	charitable	charitable	ADJ
ftr-369	791	94	status	status	NOUN
ftr-369	791	95	of	of	ADP
ftr-369	791	96	the	the	DET
ftr-369	791	97	organization	organization	NOUN
ftr-369	791	98	on	on	ADP
ftr-369	791	99	these	these	DET
ftr-369	791	100	grounds	ground	NOUN
ftr-369	791	101	.	.	PUNCT
ftr-369	792	1	judge	judge	NOUN
ftr-369	792	2	posner	posner	PROPN
ftr-369	792	3	’s	’s	PART
ftr-369	792	4	description	description	NOUN
ftr-369	792	5	of	of	ADP
ftr-369	792	6	the	the	DET
ftr-369	792	7	“	"	PUNCT
ftr-369	792	8	facts	fact	NOUN
ftr-369	792	9	and	and	CCONJ
ftr-369	792	10	circumstances	circumstance	NOUN
ftr-369	792	11	”	"	PUNCT
ftr-369	792	12	test	test	NOUN
ftr-369	792	13	in	in	ADP
ftr-369	792	14	these	these	DET
ftr-369	792	15	situations	situation	NOUN
ftr-369	792	16	was	be	AUX
ftr-369	792	17	pointed	point	VERB
ftr-369	792	18	and	and	CCONJ
ftr-369	792	19	accurate	accurate	ADJ
ftr-369	792	20	:	:	PUNCT
ftr-369	792	21	we	we	PRON
ftr-369	792	22	were	be	AUX
ftr-369	792	23	not	not	PART
ftr-369	792	24	reassured	reassure	VERB
ftr-369	792	25	when	when	SCONJ
ftr-369	792	26	the	the	DET
ftr-369	792	27	government	government	NOUN
ftr-369	792	28	’s	’s	PART
ftr-369	792	29	lawyer	lawyer	NOUN
ftr-369	792	30	,	,	PUNCT
ftr-369	792	31	in	in	ADP
ftr-369	792	32	response	response	NOUN
ftr-369	792	33	to	to	ADP
ftr-369	792	34	a	a	DET
ftr-369	792	35	question	question	NOUN
ftr-369	792	36	from	from	ADP
ftr-369	792	37	the	the	DET
ftr-369	792	38	bench	bench	NOUN
ftr-369	792	39	as	as	ADP
ftr-369	792	40	to	to	ADP
ftr-369	792	41	what	what	PRON
ftr-369	792	42	standard	standard	NOUN
ftr-369	792	43	he	he	PRON
ftr-369	792	44	was	be	AUX
ftr-369	792	45	advocating	advocate	VERB
ftr-369	792	46	to	to	PART
ftr-369	792	47	guide	guide	VERB
ftr-369	792	48	decision	decision	NOUN
ftr-369	792	49	in	in	ADP
ftr-369	792	50	this	this	DET
ftr-369	792	51	area	area	NOUN
ftr-369	792	52	,	,	PUNCT
ftr-369	792	53	said	say	VERB
ftr-369	792	54	that	that	SCONJ
ftr-369	792	55	it	it	PRON
ftr-369	792	56	was	be	AUX
ftr-369	792	57	the	the	DET
ftr-369	792	58	“	"	PUNCT
ftr-369	792	59	facts	fact	NOUN
ftr-369	792	60	and	and	CCONJ
ftr-369	792	61	circumstances	circumstance	NOUN
ftr-369	792	62	”	"	PUNCT
ftr-369	792	63	of	of	ADP
ftr-369	792	64	each	each	DET
ftr-369	792	65	case	case	NOUN
ftr-369	792	66	.	.	PUNCT
ftr-369	793	1	that	that	PRON
ftr-369	793	2	is	be	AUX
ftr-369	793	3	no	no	DET
ftr-369	793	4	standard	standard	NOUN
ftr-369	793	5	at	at	ADV
ftr-369	793	6	all	all	ADV
ftr-369	793	7	,	,	PUNCT
ftr-369	793	8	and	and	CCONJ
ftr-369	793	9	it	it	PRON
ftr-369	793	10	makes	make	VERB
ftr-369	793	11	the	the	DET
ftr-369	793	12	tax	tax	NOUN
ftr-369	793	13	status	status	NOUN
ftr-369	793	14	of	of	ADP
ftr-369	793	15	charitable	charitable	ADJ
ftr-369	793	16	organizations	organization	NOUN
ftr-369	793	17	and	and	CCONJ
ftr-369	793	18	their	their	PRON
ftr-369	793	19	donors	donor	NOUN
ftr-369	793	20	a	a	DET
ftr-369	793	21	matter	matter	NOUN
ftr-369	793	22	of	of	ADP
ftr-369	793	23	the	the	DET
ftr-369	793	24	whim	whim	NOUN
ftr-369	793	25	of	of	ADP
ftr-369	793	26	the	the	DET
ftr-369	793	27	irs.138	irs.138	NOUN
ftr-369	793	28	the	the	DET
ftr-369	793	29	ppa	ppa	PROPN
ftr-369	793	30	’s	’s	PART
ftr-369	793	31	amendments	amendment	NOUN
ftr-369	793	32	will	will	AUX
ftr-369	793	33	result	result	VERB
ftr-369	793	34	in	in	ADP
ftr-369	793	35	organizations	organization	NOUN
ftr-369	793	36	either	either	CCONJ
ftr-369	793	37	opting	opt	VERB
ftr-369	793	38	for	for	ADP
ftr-369	793	39	a	a	DET
ftr-369	793	40	“	"	PUNCT
ftr-369	793	41	better	well	ADJ
ftr-369	793	42	-	-	PUNCT
ftr-369	793	43	safe	safe	ADJ
ftr-369	793	44	-	-	PUNCT
ftr-369	793	45	than	than	ADP
ftr-369	793	46	-	-	PUNCT
ftr-369	793	47	sorry	sorry	ADJ
ftr-369	793	48	”	"	PUNCT
ftr-369	793	49	approach	approach	NOUN
ftr-369	793	50	that	that	PRON
ftr-369	793	51	will	will	AUX
ftr-369	793	52	make	make	VERB
ftr-369	793	53	them	they	PRON
ftr-369	793	54	much	much	ADV
ftr-369	793	55	less	less	ADV
ftr-369	793	56	effective	effective	ADJ
ftr-369	793	57	at	at	ADP
ftr-369	793	58	attracting	attract	VERB
ftr-369	793	59	charitable	charitable	ADJ
ftr-369	793	60	-	-	PUNCT
ftr-369	793	61	minded	minded	ADJ
ftr-369	793	62	people	people	NOUN
ftr-369	793	63	to	to	PART
ftr-369	793	64	set	set	VERB
ftr-369	793	65	up	up	ADP
ftr-369	793	66	a	a	DET
ftr-369	793	67	donor	donor	NOUN
ftr-369	793	68	-	-	PUNCT
ftr-369	793	69	advised	advise	VERB
ftr-369	793	70	fund	fund	NOUN
ftr-369	793	71	,	,	PUNCT
ftr-369	793	72	or	or	CCONJ
ftr-369	793	73	force	force	VERB
ftr-369	793	74	these	these	DET
ftr-369	793	75	organizations	organization	NOUN
ftr-369	793	76	to	to	PART
ftr-369	793	77	waste	waste	VERB
ftr-369	793	78	vital	vital	ADJ
ftr-369	793	79	resources	resource	NOUN
ftr-369	793	80	in	in	ADP
ftr-369	793	81	an	an	DET
ftr-369	793	82	attempt	attempt	NOUN
ftr-369	793	83	to	to	PART
ftr-369	793	84	comply	comply	VERB
ftr-369	793	85	with	with	ADP
ftr-369	793	86	these	these	DET
ftr-369	793	87	confusing	confusing	ADJ
ftr-369	793	88	tax	tax	NOUN
ftr-369	793	89	laws	law	NOUN
ftr-369	793	90	.	.	PUNCT
ftr-369	794	1	currently	currently	ADV
ftr-369	794	2	,	,	PUNCT
ftr-369	794	3	supporting	support	VERB
ftr-369	794	4	organizations	organization	NOUN
ftr-369	794	5	have	have	AUX
ftr-369	794	6	been	be	AUX
ftr-369	794	7	able	able	ADJ
ftr-369	794	8	to	to	PART
ftr-369	794	9	distribute	distribute	VERB
ftr-369	794	10	98	98	NUM
ftr-369	794	11	-	-	SYM
ftr-369	794	12	99	99	NUM
ftr-369	794	13	%	%	NOUN
ftr-369	794	14	of	of	ADP
ftr-369	794	15	their	their	PRON
ftr-369	794	16	funds	fund	NOUN
ftr-369	794	17	because	because	SCONJ
ftr-369	794	18	they	they	PRON
ftr-369	794	19	were	be	AUX
ftr-369	794	20	not	not	PART
ftr-369	794	21	handcuffed	handcuff	VERB
ftr-369	794	22	with	with	ADP
ftr-369	794	23	burdensome	burdensome	ADJ
ftr-369	794	24	over	over	ADP
ftr-369	794	25	-	-	PUNCT
ftr-369	794	26	regulation	regulation	NOUN
ftr-369	794	27	,	,	PUNCT
ftr-369	794	28	as	as	SCONJ
ftr-369	794	29	are	be	AUX
ftr-369	794	30	private	private	ADJ
ftr-369	794	31	foundations	foundation	NOUN
ftr-369	794	32	.	.	PUNCT
ftr-369	795	1	the	the	DET
ftr-369	795	2	result	result	NOUN
ftr-369	795	3	is	be	AUX
ftr-369	795	4	that	that	SCONJ
ftr-369	795	5	distributions	distribution	NOUN
ftr-369	795	6	will	will	AUX
ftr-369	795	7	likely	likely	ADV
ftr-369	795	8	sink	sink	VERB
ftr-369	795	9	to	to	ADP
ftr-369	795	10	the	the	DET
ftr-369	795	11	60	60	NUM
ftr-369	795	12	-	-	SYM
ftr-369	795	13	80	80	NUM
ftr-369	795	14	%	%	NOUN
ftr-369	795	15	level	level	NOUN
ftr-369	795	16	of	of	ADP
ftr-369	795	17	private	private	ADJ
ftr-369	795	18	foundations	foundation	NOUN
ftr-369	795	19	.	.	PUNCT
ftr-369	796	1	an	an	DET
ftr-369	796	2	often	often	ADV
ftr-369	796	3	-	-	PUNCT
ftr-369	796	4	overlooked	overlook	VERB
ftr-369	796	5	consequence	consequence	NOUN
ftr-369	796	6	of	of	ADP
ftr-369	796	7	the	the	DET
ftr-369	796	8	ppa	ppa	PROPN
ftr-369	796	9	’s	’s	PART
ftr-369	796	10	amendments	amendment	NOUN
ftr-369	796	11	to	to	ADP
ftr-369	796	12	the	the	DET
ftr-369	796	13	donor	donor	NOUN
ftr-369	796	14	-	-	PUNCT
ftr-369	796	15	advised	advise	VERB
ftr-369	796	16	fund	fund	NOUN
ftr-369	796	17	provisions	provision	NOUN
ftr-369	796	18	is	be	AUX
ftr-369	796	19	the	the	DET
ftr-369	796	20	fact	fact	NOUN
ftr-369	796	21	that	that	SCONJ
ftr-369	796	22	elimination	elimination	NOUN
ftr-369	796	23	of	of	ADP
ftr-369	796	24	all	all	DET
ftr-369	796	25	distributions	distribution	NOUN
ftr-369	796	26	134	134	NUM
ftr-369	796	27	.	.	PUNCT
ftr-369	797	1	i	i	PRON
ftr-369	797	2	d.	d.	PROPN
ftr-369	797	3	135	135	NUM
ftr-369	797	4	.	.	PUNCT
ftr-369	798	1	i	i	PRON
ftr-369	798	2	d.	d.	PROPN
ftr-369	798	3	136	136	NUM
ftr-369	798	4	.	.	PUNCT
ftr-369	799	1	i	i	PRON
ftr-369	799	2	d.	d.	PROPN
ftr-369	799	3	at	at	ADP
ftr-369	799	4	1176	1176	NUM
ftr-369	799	5	.	.	PUNCT
ftr-369	800	1	137	137	NUM
ftr-369	800	2	.	.	PUNCT
ftr-369	801	1	i	i	PRON
ftr-369	801	2	d.	d.	PROPN
ftr-369	801	3	138	138	NUM
ftr-369	801	4	.	.	PUNCT
ftr-369	802	1	i	i	PRON
ftr-369	802	2	d.	d.	PROPN
ftr-369	802	3	at	at	ADP
ftr-369	802	4	1179	1179	NUM
ftr-369	802	5	.	.	PUNCT
ftr-369	803	1	262	262	NUM
ftr-369	803	2	florida	florida	PROPN
ftr-369	803	3	tax	tax	NOUN
ftr-369	803	4	review	review	NOUN
ftr-369	803	5	[	[	X
ftr-369	803	6	vol	vol	NOUN
ftr-369	803	7	.	.	PUNCT
ftr-369	803	8	9:4	9:4	NUM
ftr-369	803	9	from	from	ADP
ftr-369	803	10	donor	donor	NOUN
ftr-369	803	11	-	-	PUNCT
ftr-369	803	12	advised	advise	VERB
ftr-369	803	13	funds	fund	NOUN
ftr-369	803	14	to	to	ADP
ftr-369	803	15	individuals	individual	NOUN
ftr-369	803	16	and	and	CCONJ
ftr-369	803	17	to	to	ADP
ftr-369	803	18	for	for	ADP
ftr-369	803	19	-	-	PUNCT
ftr-369	803	20	profit	profit	NOUN
ftr-369	803	21	companies	company	NOUN
ftr-369	803	22	that	that	PRON
ftr-369	803	23	do	do	AUX
ftr-369	803	24	not	not	PART
ftr-369	803	25	conduct	conduct	VERB
ftr-369	803	26	charitable	charitable	ADJ
ftr-369	803	27	activities	activity	NOUN
ftr-369	803	28	eliminates	eliminate	VERB
ftr-369	803	29	the	the	DET
ftr-369	803	30	ability	ability	NOUN
ftr-369	803	31	of	of	ADP
ftr-369	803	32	these	these	DET
ftr-369	803	33	funds	fund	NOUN
ftr-369	803	34	to	to	PART
ftr-369	803	35	pay	pay	VERB
ftr-369	803	36	vendor	vendor	NOUN
ftr-369	803	37	expenses	expense	NOUN
ftr-369	803	38	incurred	incur	VERB
ftr-369	803	39	during	during	ADP
ftr-369	803	40	fundraising	fundraise	VERB
ftr-369	803	41	events	event	NOUN
ftr-369	803	42	.	.	PUNCT
ftr-369	804	1	this	this	PRON
ftr-369	804	2	particularly	particularly	ADV
ftr-369	804	3	impacts	impact	VERB
ftr-369	804	4	smaller	small	ADJ
ftr-369	804	5	donor	donor	NOUN
ftr-369	804	6	-	-	PUNCT
ftr-369	804	7	advised	advise	VERB
ftr-369	804	8	funds	fund	NOUN
ftr-369	804	9	and	and	CCONJ
ftr-369	804	10	will	will	AUX
ftr-369	804	11	serve	serve	VERB
ftr-369	804	12	to	to	PART
ftr-369	804	13	discourage	discourage	VERB
ftr-369	804	14	donors	donor	NOUN
ftr-369	804	15	from	from	ADP
ftr-369	804	16	raising	raise	VERB
ftr-369	804	17	additional	additional	ADJ
ftr-369	804	18	money	money	NOUN
ftr-369	804	19	for	for	ADP
ftr-369	804	20	these	these	DET
ftr-369	804	21	funds.139	funds.139	PROPN
ftr-369	804	22	b.	b.	PROPN
ftr-369	804	23	bad	bad	ADJ
ftr-369	804	24	public	public	ADJ
ftr-369	804	25	policy	policy	NOUN
ftr-369	804	26	:	:	PUNCT
ftr-369	804	27	ppa	ppa	PROPN
ftr-369	804	28	amendments	amendment	NOUN
ftr-369	804	29	dissuade	dissuade	VERB
ftr-369	804	30	donors	donor	NOUN
ftr-369	804	31	from	from	ADP
ftr-369	804	32	establishing	establish	VERB
ftr-369	804	33	donor	donor	NOUN
ftr-369	804	34	-	-	PUNCT
ftr-369	804	35	advised	advise	VERB
ftr-369	804	36	funds	fund	NOUN
ftr-369	804	37	and	and	CCONJ
ftr-369	804	38	being	be	AUX
ftr-369	804	39	actively	actively	ADV
ftr-369	804	40	involved	involve	VERB
ftr-369	804	41	in	in	ADP
ftr-369	804	42	the	the	DET
ftr-369	804	43	charitable	charitable	ADJ
ftr-369	804	44	issues	issue	NOUN
ftr-369	804	45	that	that	PRON
ftr-369	804	46	matter	matter	VERB
ftr-369	804	47	most	most	ADV
ftr-369	804	48	to	to	ADP
ftr-369	804	49	them	they	PRON
ftr-369	804	50	community	community	NOUN
ftr-369	804	51	foundations	foundation	NOUN
ftr-369	804	52	first	first	ADV
ftr-369	804	53	developed	develop	VERB
ftr-369	804	54	donor	donor	NOUN
ftr-369	804	55	-	-	PUNCT
ftr-369	804	56	advised	advise	VERB
ftr-369	804	57	funds	fund	NOUN
ftr-369	804	58	to	to	PART
ftr-369	804	59	encourage	encourage	VERB
ftr-369	804	60	donors	donor	NOUN
ftr-369	804	61	to	to	PART
ftr-369	804	62	invest	invest	VERB
ftr-369	804	63	in	in	ADP
ftr-369	804	64	the	the	DET
ftr-369	804	65	present	present	ADJ
ftr-369	804	66	and	and	CCONJ
ftr-369	804	67	future	future	ADJ
ftr-369	804	68	needs	need	NOUN
ftr-369	804	69	of	of	ADP
ftr-369	804	70	their	their	PRON
ftr-369	804	71	community	community	NOUN
ftr-369	804	72	.	.	PUNCT
ftr-369	805	1	these	these	DET
ftr-369	805	2	funds	fund	NOUN
ftr-369	805	3	allow	allow	VERB
ftr-369	805	4	permanent	permanent	ADJ
ftr-369	805	5	charitable	charitable	ADJ
ftr-369	805	6	organizations	organization	NOUN
ftr-369	805	7	to	to	PART
ftr-369	805	8	consolidate	consolidate	VERB
ftr-369	805	9	many	many	ADJ
ftr-369	805	10	grants	grant	NOUN
ftr-369	805	11	from	from	ADP
ftr-369	805	12	different	different	ADJ
ftr-369	805	13	types	type	NOUN
ftr-369	805	14	of	of	ADP
ftr-369	805	15	funds	fund	NOUN
ftr-369	805	16	to	to	PART
ftr-369	805	17	support	support	VERB
ftr-369	805	18	community	community	NOUN
ftr-369	805	19	endeavors	endeavor	NOUN
ftr-369	805	20	in	in	ADP
ftr-369	805	21	order	order	NOUN
ftr-369	805	22	to	to	PART
ftr-369	805	23	provide	provide	VERB
ftr-369	805	24	for	for	ADP
ftr-369	805	25	the	the	DET
ftr-369	805	26	future	future	ADJ
ftr-369	805	27	well	well	ADV
ftr-369	805	28	-	-	PUNCT
ftr-369	805	29	being	being	NOUN
ftr-369	805	30	of	of	ADP
ftr-369	805	31	their	their	PRON
ftr-369	805	32	communities.140	communities.140	ADJ
ftr-369	805	33	donor	donor	NOUN
ftr-369	805	34	-	-	PUNCT
ftr-369	805	35	advised	advise	VERB
ftr-369	805	36	funds	fund	NOUN
ftr-369	805	37	offer	offer	VERB
ftr-369	805	38	many	many	ADJ
ftr-369	805	39	advantages	advantage	NOUN
ftr-369	805	40	to	to	ADP
ftr-369	805	41	both	both	DET
ftr-369	805	42	community	community	NOUN
ftr-369	805	43	foundations	foundation	NOUN
ftr-369	805	44	and	and	CCONJ
ftr-369	805	45	to	to	ADP
ftr-369	805	46	donors	donor	NOUN
ftr-369	805	47	as	as	SCONJ
ftr-369	805	48	compared	compare	VERB
ftr-369	805	49	to	to	ADP
ftr-369	805	50	private	private	ADJ
ftr-369	805	51	foundations	foundation	NOUN
ftr-369	805	52	or	or	CCONJ
ftr-369	805	53	individual	individual	ADJ
ftr-369	805	54	contributions	contribution	NOUN
ftr-369	805	55	to	to	PART
ftr-369	805	56	exempt	exempt	VERB
ftr-369	805	57	organizations	organization	NOUN
ftr-369	805	58	.	.	PUNCT
ftr-369	806	1	first	first	ADV
ftr-369	806	2	,	,	PUNCT
ftr-369	806	3	there	there	PRON
ftr-369	806	4	is	be	VERB
ftr-369	806	5	no	no	DET
ftr-369	806	6	question	question	NOUN
ftr-369	806	7	that	that	SCONJ
ftr-369	806	8	some	some	DET
ftr-369	806	9	organizations	organization	NOUN
ftr-369	806	10	that	that	PRON
ftr-369	806	11	have	have	VERB
ftr-369	806	12	exempt	exempt	ADJ
ftr-369	806	13	tax	tax	NOUN
ftr-369	806	14	status	status	NOUN
ftr-369	806	15	are	be	AUX
ftr-369	806	16	scams	scam	NOUN
ftr-369	806	17	.	.	PUNCT
ftr-369	807	1	the	the	DET
ftr-369	807	2	overhead	overhead	ADJ
ftr-369	807	3	costs	cost	NOUN
ftr-369	807	4	result	result	VERB
ftr-369	807	5	in	in	ADP
ftr-369	807	6	a	a	DET
ftr-369	807	7	miniscule	miniscule	ADJ
ftr-369	807	8	use	use	NOUN
ftr-369	807	9	of	of	ADP
ftr-369	807	10	funds	fund	NOUN
ftr-369	807	11	for	for	ADP
ftr-369	807	12	the	the	DET
ftr-369	807	13	intended	intend	VERB
ftr-369	807	14	charitable	charitable	ADJ
ftr-369	807	15	purpose	purpose	NOUN
ftr-369	807	16	.	.	PUNCT
ftr-369	808	1	donors	donor	NOUN
ftr-369	808	2	must	must	AUX
ftr-369	808	3	expend	expend	VERB
ftr-369	808	4	much	much	ADJ
ftr-369	808	5	time	time	NOUN
ftr-369	808	6	and	and	CCONJ
ftr-369	808	7	energy	energy	NOUN
ftr-369	808	8	to	to	PART
ftr-369	808	9	ascertain	ascertain	VERB
ftr-369	808	10	the	the	DET
ftr-369	808	11	legitimacy	legitimacy	NOUN
ftr-369	808	12	and	and	CCONJ
ftr-369	808	13	efficiency	efficiency	NOUN
ftr-369	808	14	of	of	ADP
ftr-369	808	15	the	the	DET
ftr-369	808	16	thousands	thousand	NOUN
ftr-369	808	17	of	of	ADP
ftr-369	808	18	charitable	charitable	ADJ
ftr-369	808	19	organizations	organization	NOUN
ftr-369	808	20	seeking	seek	VERB
ftr-369	808	21	their	their	PRON
ftr-369	808	22	support	support	NOUN
ftr-369	808	23	.	.	PUNCT
ftr-369	809	1	it	it	PRON
ftr-369	809	2	is	be	AUX
ftr-369	809	3	likely	likely	ADJ
ftr-369	809	4	that	that	SCONJ
ftr-369	809	5	many	many	ADJ
ftr-369	809	6	well	well	ADV
ftr-369	809	7	-	-	PUNCT
ftr-369	809	8	intentioned	intentione	VERB
ftr-369	809	9	donors	donor	NOUN
ftr-369	809	10	give	give	VERB
ftr-369	809	11	contributions	contribution	NOUN
ftr-369	809	12	to	to	ADP
ftr-369	809	13	organizations	organization	NOUN
ftr-369	809	14	that	that	PRON
ftr-369	809	15	have	have	VERB
ftr-369	809	16	no	no	DET
ftr-369	809	17	intention	intention	NOUN
ftr-369	809	18	of	of	ADP
ftr-369	809	19	using	use	VERB
ftr-369	809	20	the	the	DET
ftr-369	809	21	donations	donation	NOUN
ftr-369	809	22	as	as	SCONJ
ftr-369	809	23	the	the	DET
ftr-369	809	24	donor	donor	NOUN
ftr-369	809	25	expects	expect	VERB
ftr-369	809	26	.	.	PUNCT
ftr-369	810	1	this	this	DET
ftr-369	810	2	unfortunate	unfortunate	ADJ
ftr-369	810	3	result	result	NOUN
ftr-369	810	4	is	be	AUX
ftr-369	810	5	highly	highly	ADV
ftr-369	810	6	unlikely	unlikely	ADJ
ftr-369	810	7	when	when	SCONJ
ftr-369	810	8	contributions	contribution	NOUN
ftr-369	810	9	are	be	AUX
ftr-369	810	10	made	make	VERB
ftr-369	810	11	to	to	PART
ftr-369	810	12	donor	donor	NOUN
ftr-369	810	13	-	-	PUNCT
ftr-369	810	14	advised	advise	VERB
ftr-369	810	15	funds	fund	NOUN
ftr-369	810	16	.	.	PUNCT
ftr-369	811	1	sponsoring	sponsor	VERB
ftr-369	811	2	organizations	organization	NOUN
ftr-369	811	3	of	of	ADP
ftr-369	811	4	donor	donor	NOUN
ftr-369	811	5	-	-	PUNCT
ftr-369	811	6	advised	advise	VERB
ftr-369	811	7	funds	fund	NOUN
ftr-369	811	8	play	play	VERB
ftr-369	811	9	a	a	DET
ftr-369	811	10	crucial	crucial	ADJ
ftr-369	811	11	role	role	NOUN
ftr-369	811	12	in	in	ADP
ftr-369	811	13	ensuring	ensure	VERB
ftr-369	811	14	that	that	SCONJ
ftr-369	811	15	a	a	DET
ftr-369	811	16	donor	donor	NOUN
ftr-369	811	17	’s	’s	PART
ftr-369	811	18	funds	fund	NOUN
ftr-369	811	19	are	be	AUX
ftr-369	811	20	actually	actually	ADV
ftr-369	811	21	used	use	VERB
ftr-369	811	22	for	for	ADP
ftr-369	811	23	the	the	DET
ftr-369	811	24	intended	intend	VERB
ftr-369	811	25	charitable	charitable	ADJ
ftr-369	811	26	purpose	purpose	NOUN
ftr-369	811	27	,	,	PUNCT
ftr-369	811	28	instead	instead	ADV
ftr-369	811	29	of	of	ADP
ftr-369	811	30	leaving	leave	VERB
ftr-369	811	31	donors	donor	NOUN
ftr-369	811	32	to	to	PART
ftr-369	811	33	simply	simply	ADV
ftr-369	811	34	guess	guess	VERB
ftr-369	811	35	which	which	DET
ftr-369	811	36	charitable	charitable	ADJ
ftr-369	811	37	organizations	organization	NOUN
ftr-369	811	38	they	they	PRON
ftr-369	811	39	can	can	AUX
ftr-369	811	40	entrust	entrust	VERB
ftr-369	811	41	with	with	ADP
ftr-369	811	42	their	their	PRON
ftr-369	811	43	direct	direct	ADJ
ftr-369	811	44	gift	gift	NOUN
ftr-369	811	45	.	.	PUNCT
ftr-369	812	1	donor	donor	NOUN
ftr-369	812	2	-	-	PUNCT
ftr-369	812	3	advised	advise	VERB
ftr-369	812	4	funds	fund	NOUN
ftr-369	812	5	educate	educate	VERB
ftr-369	812	6	donors	donor	NOUN
ftr-369	812	7	about	about	ADP
ftr-369	812	8	priorities	priority	NOUN
ftr-369	812	9	important	important	ADJ
ftr-369	812	10	to	to	ADP
ftr-369	812	11	the	the	DET
ftr-369	812	12	community	community	NOUN
ftr-369	812	13	and	and	CCONJ
ftr-369	812	14	serve	serve	VERB
ftr-369	812	15	to	to	PART
ftr-369	812	16	create	create	VERB
ftr-369	812	17	a	a	DET
ftr-369	812	18	broad	broad	ADJ
ftr-369	812	19	base	base	NOUN
ftr-369	812	20	of	of	ADP
ftr-369	812	21	support	support	NOUN
ftr-369	812	22	for	for	ADP
ftr-369	812	23	charitable	charitable	ADJ
ftr-369	812	24	endeavors	endeavor	NOUN
ftr-369	812	25	that	that	PRON
ftr-369	812	26	support	support	VERB
ftr-369	812	27	the	the	DET
ftr-369	812	28	community.141	community.141	NOUN
ftr-369	812	29	donoradvised	donoradvise	VERB
ftr-369	812	30	funds	fund	NOUN
ftr-369	812	31	“	"	PUNCT
ftr-369	812	32	engage	engage	VERB
ftr-369	812	33	and	and	CCONJ
ftr-369	812	34	educate	educate	VERB
ftr-369	812	35	donors	donor	NOUN
ftr-369	812	36	”	"	PUNCT
ftr-369	812	37	and	and	CCONJ
ftr-369	812	38	build	build	VERB
ftr-369	812	39	lasting	last	VERB
ftr-369	812	40	endowments	endowment	NOUN
ftr-369	812	41	to	to	PART
ftr-369	812	42	benefit	benefit	VERB
ftr-369	812	43	the	the	DET
ftr-369	812	44	community.142	community.142	PROPN
ftr-369	812	45	community	community	NOUN
ftr-369	812	46	foundations	foundation	NOUN
ftr-369	812	47	also	also	ADV
ftr-369	812	48	serve	serve	VERB
ftr-369	812	49	to	to	PART
ftr-369	812	50	insure	insure	VERB
ftr-369	812	51	that	that	SCONJ
ftr-369	812	52	all	all	DET
ftr-369	812	53	139	139	NUM
ftr-369	812	54	.	.	PUNCT
ftr-369	813	1	see	see	VERB
ftr-369	813	2	,	,	PUNCT
ftr-369	813	3	e.g.	e.g.	ADV
ftr-369	813	4	,	,	PUNCT
ftr-369	813	5	north	north	PROPN
ftr-369	813	6	virginia	virginia	PROPN
ftr-369	813	7	community	community	NOUN
ftr-369	813	8	foundation	foundation	NOUN
ftr-369	813	9	comments	comment	NOUN
ftr-369	813	10	on	on	ADP
ftr-369	813	11	irs	irs	PROPN
ftr-369	813	12	notice	notice	VERB
ftr-369	813	13	2007	2007	NUM
ftr-369	813	14	-	-	SYM
ftr-369	813	15	21	21	NUM
ftr-369	813	16	on	on	ADP
ftr-369	813	17	donor	donor	NOUN
ftr-369	813	18	-	-	PUNCT
ftr-369	813	19	advised	advise	VERB
ftr-369	813	20	funds	fund	NOUN
ftr-369	813	21	,	,	PUNCT
ftr-369	813	22	supporting	support	VERB
ftr-369	813	23	organizations	organization	NOUN
ftr-369	813	24	(	(	PUNCT
ftr-369	813	25	mar	mar	PROPN
ftr-369	813	26	.	.	PROPN
ftr-369	813	27	30	30	NUM
ftr-369	813	28	,	,	PUNCT
ftr-369	813	29	2007	2007	NUM
ftr-369	813	30	)	)	PUNCT
ftr-369	813	31	.	.	PUNCT
ftr-369	814	1	140	140	X
ftr-369	814	2	.	.	PUNCT
ftr-369	814	3	see	see	VERB
ftr-369	814	4	generally	generally	ADV
ftr-369	814	5	supra	supra	ADJ
ftr-369	814	6	note	note	NOUN
ftr-369	814	7	123	123	NUM
ftr-369	814	8	.	.	PUNCT
ftr-369	815	1	141	141	NUM
ftr-369	815	2	.	.	PUNCT
ftr-369	816	1	see	see	VERB
ftr-369	816	2	,	,	PUNCT
ftr-369	816	3	e.g.	e.g.	ADV
ftr-369	816	4	,	,	PUNCT
ftr-369	816	5	bna	bna	PROPN
ftr-369	816	6	,	,	PUNCT
ftr-369	816	7	ujc	ujc	NOUN
ftr-369	816	8	opposes	oppose	VERB
ftr-369	816	9	overregulation	overregulation	NOUN
ftr-369	816	10	of	of	ADP
ftr-369	816	11	donor	donor	NOUN
ftr-369	816	12	-	-	PUNCT
ftr-369	816	13	advised	advise	VERB
ftr-369	816	14	funds	fund	NOUN
ftr-369	816	15	,	,	PUNCT
ftr-369	816	16	cites	cite	VERB
ftr-369	816	17	advantages	advantage	NOUN
ftr-369	816	18	of	of	ADP
ftr-369	816	19	organization	organization	NOUN
ftr-369	816	20	type	type	NOUN
ftr-369	816	21	(	(	PUNCT
ftr-369	816	22	apr	apr	NOUN
ftr-369	816	23	.	.	PROPN
ftr-369	816	24	13	13	NUM
ftr-369	816	25	,	,	PUNCT
ftr-369	816	26	2007	2007	NUM
ftr-369	816	27	)	)	PUNCT
ftr-369	816	28	.	.	PUNCT
ftr-369	817	1	the	the	DET
ftr-369	817	2	united	united	PROPN
ftr-369	817	3	jewish	jewish	ADJ
ftr-369	817	4	communities	community	NOUN
ftr-369	817	5	represents	represent	VERB
ftr-369	817	6	155	155	NUM
ftr-369	817	7	jewish	jewish	ADJ
ftr-369	817	8	service	service	NOUN
ftr-369	817	9	organizations	organization	NOUN
ftr-369	817	10	and	and	CCONJ
ftr-369	817	11	claims	claim	NOUN
ftr-369	817	12	to	to	PART
ftr-369	817	13	be	be	AUX
ftr-369	817	14	the	the	DET
ftr-369	817	15	nation	nation	NOUN
ftr-369	817	16	’s	’s	PART
ftr-369	817	17	largest	large	ADJ
ftr-369	817	18	holder	holder	NOUN
ftr-369	817	19	of	of	ADP
ftr-369	817	20	donor	donor	NOUN
ftr-369	817	21	-	-	PUNCT
ftr-369	817	22	advised	advise	VERB
ftr-369	817	23	funds	fund	NOUN
ftr-369	817	24	.	.	PUNCT
ftr-369	818	1	i	i	PRON
ftr-369	818	2	d.	d.	PROPN
ftr-369	818	3	142	142	NUM
ftr-369	818	4	.	.	PUNCT
ftr-369	819	1	north	north	PROPN
ftr-369	819	2	virginia	virginia	PROPN
ftr-369	819	3	community	community	NOUN
ftr-369	819	4	foundation	foundation	NOUN
ftr-369	819	5	comments	comment	NOUN
ftr-369	819	6	on	on	ADP
ftr-369	819	7	irs	irs	PROPN
ftr-369	819	8	notice	notice	VERB
ftr-369	819	9	2007	2007	NUM
ftr-369	819	10	-	-	SYM
ftr-369	819	11	21	21	NUM
ftr-369	819	12	on	on	ADP
ftr-369	819	13	donor	donor	NOUN
ftr-369	819	14	-	-	PUNCT
ftr-369	819	15	advised	advise	VERB
ftr-369	819	16	funds	fund	NOUN
ftr-369	819	17	,	,	PUNCT
ftr-369	819	18	supporting	support	VERB
ftr-369	819	19	organizations	organization	NOUN
ftr-369	819	20	(	(	PUNCT
ftr-369	819	21	mar	mar	PROPN
ftr-369	819	22	.	.	PROPN
ftr-369	819	23	30	30	NUM
ftr-369	819	24	,	,	PUNCT
ftr-369	819	25	2007	2007	NUM
ftr-369	819	26	)	)	PUNCT
ftr-369	819	27	.	.	PUNCT
ftr-369	820	1	2009	2009	NUM
ftr-369	820	2	]	]	PUNCT
ftr-369	820	3	the	the	DET
ftr-369	820	4	pension	pension	NOUN
ftr-369	820	5	protection	protection	PROPN
ftr-369	820	6	act	act	NOUN
ftr-369	820	7	of	of	ADP
ftr-369	820	8	2006	2006	NUM
ftr-369	820	9	263	263	NUM
ftr-369	820	10	grants	grant	NOUN
ftr-369	820	11	from	from	ADP
ftr-369	820	12	donor	donor	NOUN
ftr-369	820	13	-	-	PUNCT
ftr-369	820	14	advised	advise	VERB
ftr-369	820	15	funds	fund	NOUN
ftr-369	820	16	go	go	VERB
ftr-369	820	17	to	to	ADP
ftr-369	820	18	bona	bona	ADJ
ftr-369	820	19	fide	fide	ADJ
ftr-369	820	20	nonprofits	nonprofit	NOUN
ftr-369	820	21	in	in	ADP
ftr-369	820	22	good	good	ADJ
ftr-369	820	23	legal	legal	ADJ
ftr-369	820	24	standing.143	standing.143	NOUN
ftr-369	820	25	second	second	NOUN
ftr-369	820	26	,	,	PUNCT
ftr-369	820	27	“	"	PUNCT
ftr-369	820	28	98	98	NUM
ftr-369	820	29	-	-	SYM
ftr-369	820	30	99	99	NUM
ftr-369	820	31	%	%	NOUN
ftr-369	820	32	of	of	ADP
ftr-369	820	33	every	every	DET
ftr-369	820	34	dollar	dollar	NOUN
ftr-369	820	35	that	that	PRON
ftr-369	820	36	flows	flow	VERB
ftr-369	820	37	into	into	ADP
ftr-369	820	38	a	a	DET
ftr-369	820	39	donor	donor	NOUN
ftr-369	820	40	advised	advise	VERB
ftr-369	820	41	fund	fund	NOUN
ftr-369	820	42	is	be	AUX
ftr-369	820	43	available	available	ADJ
ftr-369	820	44	for	for	ADP
ftr-369	820	45	grant	grant	NOUN
ftr-369	820	46	making	make	VERB
ftr-369	820	47	to	to	ADP
ftr-369	820	48	nonprofits	nonprofit	NOUN
ftr-369	820	49	in	in	ADP
ftr-369	820	50	the	the	DET
ftr-369	820	51	community	community	NOUN
ftr-369	820	52	.	.	PUNCT
ftr-369	820	53	”144	”144	PUNCT
ftr-369	821	1	this	this	PRON
ftr-369	821	2	is	be	AUX
ftr-369	821	3	in	in	ADP
ftr-369	821	4	stark	stark	ADJ
ftr-369	821	5	contrast	contrast	NOUN
ftr-369	821	6	to	to	ADP
ftr-369	821	7	the	the	DET
ftr-369	821	8	percentage	percentage	NOUN
ftr-369	821	9	that	that	PRON
ftr-369	821	10	most	most	ADJ
ftr-369	821	11	private	private	ADJ
ftr-369	821	12	foundations	foundation	NOUN
ftr-369	821	13	are	be	AUX
ftr-369	821	14	able	able	ADJ
ftr-369	821	15	to	to	PART
ftr-369	821	16	grant	grant	VERB
ftr-369	821	17	for	for	ADP
ftr-369	821	18	charitable	charitable	ADJ
ftr-369	821	19	purposes.145	purposes.145	NOUN
ftr-369	821	20	“	"	PUNCT
ftr-369	821	21	most	most	ADV
ftr-369	821	22	private	private	ADJ
ftr-369	821	23	foundations	foundation	NOUN
ftr-369	821	24	only	only	ADV
ftr-369	821	25	manage	manage	VERB
ftr-369	821	26	to	to	PART
ftr-369	821	27	grant	grant	VERB
ftr-369	821	28	out	out	ADP
ftr-369	821	29	between	between	ADP
ftr-369	821	30	60%-80	60%-80	NUM
ftr-369	821	31	%	%	NOUN
ftr-369	821	32	of	of	ADP
ftr-369	821	33	the	the	DET
ftr-369	821	34	input	input	NOUN
ftr-369	821	35	dollars	dollar	NOUN
ftr-369	821	36	.	.	PUNCT
ftr-369	821	37	”146	”146	PUNCT
ftr-369	822	1	third	third	ADV
ftr-369	822	2	,	,	PUNCT
ftr-369	822	3	supporting	support	VERB
ftr-369	822	4	organizations	organization	NOUN
ftr-369	822	5	provide	provide	VERB
ftr-369	822	6	the	the	DET
ftr-369	822	7	expertise	expertise	NOUN
ftr-369	822	8	to	to	PART
ftr-369	822	9	ensure	ensure	VERB
ftr-369	822	10	that	that	SCONJ
ftr-369	822	11	a	a	DET
ftr-369	822	12	donor	donor	NOUN
ftr-369	822	13	’s	’s	PART
ftr-369	822	14	funds	fund	NOUN
ftr-369	822	15	are	be	AUX
ftr-369	822	16	disbursed	disburse	VERB
ftr-369	822	17	to	to	ADP
ftr-369	822	18	organizations	organization	NOUN
ftr-369	822	19	that	that	PRON
ftr-369	822	20	meet	meet	VERB
ftr-369	822	21	the	the	DET
ftr-369	822	22	requirements	requirement	NOUN
ftr-369	822	23	for	for	ADP
ftr-369	822	24	exemption	exemption	NOUN
ftr-369	822	25	under	under	ADP
ftr-369	822	26	the	the	DET
ftr-369	822	27	code	code	NOUN
ftr-369	822	28	.	.	PUNCT
ftr-369	823	1	moreover	moreover	ADV
ftr-369	823	2	,	,	PUNCT
ftr-369	823	3	the	the	DET
ftr-369	823	4	expertise	expertise	NOUN
ftr-369	823	5	of	of	ADP
ftr-369	823	6	fund	fund	NOUN
ftr-369	823	7	managers	manager	NOUN
ftr-369	823	8	coupled	couple	VERB
ftr-369	823	9	with	with	ADP
ftr-369	823	10	the	the	DET
ftr-369	823	11	involvement	involvement	NOUN
ftr-369	823	12	of	of	ADP
ftr-369	823	13	donors	donor	NOUN
ftr-369	823	14	serves	serve	VERB
ftr-369	823	15	as	as	ADP
ftr-369	823	16	a	a	DET
ftr-369	823	17	double	double	ADJ
ftr-369	823	18	-	-	PUNCT
ftr-369	823	19	check	check	NOUN
ftr-369	823	20	that	that	PRON
ftr-369	823	21	funds	fund	NOUN
ftr-369	823	22	are	be	AUX
ftr-369	823	23	being	be	AUX
ftr-369	823	24	used	use	VERB
ftr-369	823	25	wisely	wisely	ADV
ftr-369	823	26	.	.	PUNCT
ftr-369	824	1	it	it	PRON
ftr-369	824	2	seems	seem	VERB
ftr-369	824	3	obvious	obvious	ADJ
ftr-369	824	4	that	that	SCONJ
ftr-369	824	5	an	an	DET
ftr-369	824	6	informed	informed	ADJ
ftr-369	824	7	donor	donor	NOUN
ftr-369	824	8	working	work	VERB
ftr-369	824	9	with	with	ADP
ftr-369	824	10	fund	fund	NOUN
ftr-369	824	11	managers	manager	NOUN
ftr-369	824	12	that	that	PRON
ftr-369	824	13	do	do	AUX
ftr-369	824	14	not	not	PART
ftr-369	824	15	want	want	VERB
ftr-369	824	16	to	to	PART
ftr-369	824	17	risk	risk	VERB
ftr-369	824	18	the	the	DET
ftr-369	824	19	credibility	credibility	NOUN
ftr-369	824	20	or	or	CCONJ
ftr-369	824	21	the	the	DET
ftr-369	824	22	exemption	exemption	NOUN
ftr-369	824	23	status	status	NOUN
ftr-369	824	24	of	of	ADP
ftr-369	824	25	their	their	PRON
ftr-369	824	26	sponsoring	sponsor	VERB
ftr-369	824	27	organization	organization	NOUN
ftr-369	824	28	are	be	AUX
ftr-369	824	29	more	more	ADV
ftr-369	824	30	likely	likely	ADJ
ftr-369	824	31	to	to	PART
ftr-369	824	32	make	make	VERB
ftr-369	824	33	charitable	charitable	ADJ
ftr-369	824	34	contributions	contribution	NOUN
ftr-369	824	35	to	to	ADP
ftr-369	824	36	organizations	organization	NOUN
ftr-369	824	37	that	that	PRON
ftr-369	824	38	are	be	AUX
ftr-369	824	39	fiscally	fiscally	ADV
ftr-369	824	40	responsible	responsible	ADJ
ftr-369	824	41	and	and	CCONJ
ftr-369	824	42	committed	commit	VERB
ftr-369	824	43	to	to	ADP
ftr-369	824	44	their	their	PRON
ftr-369	824	45	charitable	charitable	ADJ
ftr-369	824	46	purpose.147	purpose.147	NOUN
ftr-369	824	47	“	"	PUNCT
ftr-369	824	48	in	in	ADP
ftr-369	824	49	addition	addition	NOUN
ftr-369	824	50	to	to	ADP
ftr-369	824	51	providing	provide	VERB
ftr-369	824	52	guidance	guidance	NOUN
ftr-369	824	53	on	on	ADP
ftr-369	824	54	the	the	DET
ftr-369	824	55	selection	selection	NOUN
ftr-369	824	56	of	of	ADP
ftr-369	824	57	grantees	grantee	NOUN
ftr-369	824	58	,	,	PUNCT
ftr-369	824	59	the	the	DET
ftr-369	824	60	sponsoring	sponsor	VERB
ftr-369	824	61	organization	organization	NOUN
ftr-369	824	62	provides	provide	VERB
ftr-369	824	63	an	an	DET
ftr-369	824	64	extra	extra	ADJ
ftr-369	824	65	layer	layer	NOUN
ftr-369	824	66	of	of	ADP
ftr-369	824	67	oversight	oversight	NOUN
ftr-369	824	68	and	and	CCONJ
ftr-369	824	69	necessary	necessary	ADJ
ftr-369	824	70	administration	administration	NOUN
ftr-369	824	71	that	that	PRON
ftr-369	824	72	is	be	AUX
ftr-369	824	73	otherwise	otherwise	ADV
ftr-369	824	74	difficult	difficult	ADJ
ftr-369	824	75	for	for	ADP
ftr-369	824	76	individual	individual	ADJ
ftr-369	824	77	donors	donor	NOUN
ftr-369	824	78	or	or	CCONJ
ftr-369	824	79	unstaffed	unstaffe	VERB
ftr-369	824	80	family	family	NOUN
ftr-369	824	81	foundations	foundation	NOUN
ftr-369	824	82	to	to	ADP
ftr-369	824	83	manage.148	manage.148	PROPN
ftr-369	824	84	finally	finally	ADV
ftr-369	824	85	,	,	PUNCT
ftr-369	824	86	the	the	DET
ftr-369	824	87	ppa	ppa	PROPN
ftr-369	824	88	’s	’s	PART
ftr-369	824	89	amendments	amendment	NOUN
ftr-369	824	90	have	have	AUX
ftr-369	824	91	created	create	VERB
ftr-369	824	92	a	a	DET
ftr-369	824	93	situation	situation	NOUN
ftr-369	824	94	in	in	ADP
ftr-369	824	95	which	which	PRON
ftr-369	824	96	donors	donor	NOUN
ftr-369	824	97	are	be	AUX
ftr-369	824	98	discouraged	discourage	VERB
ftr-369	824	99	from	from	ADP
ftr-369	824	100	being	be	AUX
ftr-369	824	101	actively	actively	ADV
ftr-369	824	102	involved	involve	VERB
ftr-369	824	103	in	in	ADP
ftr-369	824	104	the	the	DET
ftr-369	824	105	charitable	charitable	ADJ
ftr-369	824	106	issues	issue	NOUN
ftr-369	824	107	that	that	PRON
ftr-369	824	108	most	most	ADV
ftr-369	824	109	matter	matter	VERB
ftr-369	824	110	to	to	ADP
ftr-369	824	111	them	they	PRON
ftr-369	824	112	.	.	PUNCT
ftr-369	825	1	viii	viii	PROPN
ftr-369	825	2	.	.	PUNCT
ftr-369	826	1	conclusion	conclusion	NOUN
ftr-369	826	2	the	the	DET
ftr-369	826	3	ppa	ppa	PROPN
ftr-369	826	4	’s	’s	PART
ftr-369	826	5	amendments	amendment	NOUN
ftr-369	826	6	have	have	AUX
ftr-369	826	7	threatened	threaten	VERB
ftr-369	826	8	the	the	DET
ftr-369	826	9	ability	ability	NOUN
ftr-369	826	10	of	of	ADP
ftr-369	826	11	sponsoring	sponsor	VERB
ftr-369	826	12	organizations	organization	NOUN
ftr-369	826	13	,	,	PUNCT
ftr-369	826	14	donor	donor	NOUN
ftr-369	826	15	-	-	PUNCT
ftr-369	826	16	advised	advise	VERB
ftr-369	826	17	funds	fund	NOUN
ftr-369	826	18	,	,	PUNCT
ftr-369	826	19	and	and	CCONJ
ftr-369	826	20	supporting	support	VERB
ftr-369	826	21	organizations	organization	NOUN
ftr-369	826	22	to	to	PART
ftr-369	826	23	perform	perform	VERB
ftr-369	826	24	their	their	PRON
ftr-369	826	25	vital	vital	ADJ
ftr-369	826	26	charitable	charitable	ADJ
ftr-369	826	27	services	service	NOUN
ftr-369	826	28	and	and	CCONJ
ftr-369	826	29	provide	provide	VERB
ftr-369	826	30	essential	essential	ADJ
ftr-369	826	31	resources	resource	NOUN
ftr-369	826	32	to	to	ADP
ftr-369	826	33	communities	community	NOUN
ftr-369	826	34	across	across	ADP
ftr-369	826	35	the	the	DET
ftr-369	826	36	country	country	NOUN
ftr-369	826	37	.	.	PUNCT
ftr-369	827	1	at	at	ADP
ftr-369	827	2	the	the	DET
ftr-369	827	3	same	same	ADJ
ftr-369	827	4	time	time	NOUN
ftr-369	827	5	,	,	PUNCT
ftr-369	827	6	these	these	DET
ftr-369	827	7	amendments	amendment	NOUN
ftr-369	827	8	have	have	AUX
ftr-369	827	9	forced	force	VERB
ftr-369	827	10	the	the	DET
ftr-369	827	11	irs	irs	PROPN
ftr-369	827	12	to	to	PART
ftr-369	827	13	focus	focus	VERB
ftr-369	827	14	on	on	ADP
ftr-369	827	15	an	an	DET
ftr-369	827	16	area	area	NOUN
ftr-369	827	17	that	that	PRON
ftr-369	827	18	will	will	AUX
ftr-369	827	19	not	not	PART
ftr-369	827	20	result	result	VERB
ftr-369	827	21	in	in	ADP
ftr-369	827	22	much	much	ADJ
ftr-369	827	23	additional	additional	ADJ
ftr-369	827	24	tax	tax	NOUN
ftr-369	827	25	revenue	revenue	NOUN
ftr-369	827	26	and	and	CCONJ
ftr-369	827	27	an	an	DET
ftr-369	827	28	area	area	NOUN
ftr-369	827	29	in	in	ADP
ftr-369	827	30	which	which	PRON
ftr-369	827	31	the	the	DET
ftr-369	827	32	irs	irs	PROPN
ftr-369	827	33	has	have	AUX
ftr-369	827	34	shown	show	VERB
ftr-369	827	35	a	a	DET
ftr-369	827	36	tendency	tendency	NOUN
ftr-369	827	37	to	to	PART
ftr-369	827	38	act	act	VERB
ftr-369	827	39	abusively	abusively	ADV
ftr-369	827	40	.	.	PUNCT
ftr-369	828	1	the	the	DET
ftr-369	828	2	ppa	ppa	PROPN
ftr-369	828	3	’s	’s	PART
ftr-369	828	4	amendments	amendment	NOUN
ftr-369	828	5	are	be	AUX
ftr-369	828	6	terrible	terrible	ADJ
ftr-369	828	7	tax	tax	NOUN
ftr-369	828	8	policy	policy	NOUN
ftr-369	828	9	–	–	PUNCT
ftr-369	828	10	and	and	CCONJ
ftr-369	828	11	even	even	ADV
ftr-369	828	12	worse	bad	ADJ
ftr-369	828	13	public	public	ADJ
ftr-369	828	14	policy	policy	NOUN
ftr-369	828	15	.	.	PUNCT
ftr-369	829	1	143	143	X
ftr-369	829	2	.	.	PUNCT
ftr-369	830	1	i	i	PRON
ftr-369	830	2	d.	d.	PROPN
ftr-369	830	3	“	"	PUNCT
ftr-369	830	4	by	by	ADP
ftr-369	830	5	virtue	virtue	NOUN
ftr-369	830	6	of	of	ADP
ftr-369	830	7	the	the	DET
ftr-369	830	8	collaboration	collaboration	NOUN
ftr-369	830	9	between	between	ADP
ftr-369	830	10	donors	donor	NOUN
ftr-369	830	11	and	and	CCONJ
ftr-369	830	12	community	community	NOUN
ftr-369	830	13	organizations	organization	NOUN
ftr-369	830	14	through	through	ADP
ftr-369	830	15	donor	donor	NOUN
ftr-369	830	16	advised	advise	VERB
ftr-369	830	17	funds	fund	NOUN
ftr-369	830	18	,	,	PUNCT
ftr-369	830	19	donors	donor	NOUN
ftr-369	830	20	have	have	VERB
ftr-369	830	21	ready	ready	ADJ
ftr-369	830	22	access	access	NOUN
ftr-369	830	23	to	to	ADP
ftr-369	830	24	information	information	NOUN
ftr-369	830	25	about	about	ADP
ftr-369	830	26	community	community	NOUN
ftr-369	830	27	needs	need	NOUN
ftr-369	830	28	and	and	CCONJ
ftr-369	830	29	the	the	DET
ftr-369	830	30	nonprofits	nonprofit	NOUN
ftr-369	830	31	meeting	meet	VERB
ftr-369	830	32	those	those	DET
ftr-369	830	33	needs	need	NOUN
ftr-369	830	34	.	.	PUNCT
ftr-369	830	35	”	"	PUNCT
ftr-369	831	1	this	this	PRON
ftr-369	831	2	often	often	ADV
ftr-369	831	3	results	result	VERB
ftr-369	831	4	in	in	ADP
ftr-369	831	5	donors	donor	NOUN
ftr-369	831	6	making	make	VERB
ftr-369	831	7	sound	sound	ADJ
ftr-369	831	8	recommendations	recommendation	NOUN
ftr-369	831	9	that	that	PRON
ftr-369	831	10	meet	meet	VERB
ftr-369	831	11	community	community	NOUN
ftr-369	831	12	needs	need	NOUN
ftr-369	831	13	.	.	PUNCT
ftr-369	832	1	i	i	PRON
ftr-369	832	2	d.	d.	PROPN
ftr-369	832	3	144	144	NUM
ftr-369	832	4	.	.	PUNCT
ftr-369	833	1	i	i	PRON
ftr-369	833	2	d.	d.	PROPN
ftr-369	833	3	145	145	NUM
ftr-369	833	4	.	.	PUNCT
ftr-369	834	1	i	i	PRON
ftr-369	834	2	d.	d.	PROPN
ftr-369	834	3	146	146	NUM
ftr-369	834	4	.	.	PUNCT
ftr-369	835	1	i	i	PRON
ftr-369	835	2	d.	d.	PROPN
ftr-369	835	3	147	147	NUM
ftr-369	835	4	.	.	PUNCT
ftr-369	835	5	see	see	VERB
ftr-369	835	6	generally	generally	ADV
ftr-369	835	7	journal	journal	PROPN
ftr-369	835	8	of	of	ADP
ftr-369	835	9	accountancy	accountancy	NOUN
ftr-369	835	10	,	,	PUNCT
ftr-369	835	11	more	more	ADJ
ftr-369	835	12	restrictions	restriction	NOUN
ftr-369	835	13	may	may	AUX
ftr-369	835	14	await	await	VERB
ftr-369	835	15	this	this	DET
ftr-369	835	16	popular	popular	ADJ
ftr-369	835	17	way	way	NOUN
ftr-369	835	18	to	to	PART
ftr-369	835	19	give	give	VERB
ftr-369	835	20	(	(	PUNCT
ftr-369	835	21	jan	jan	PROPN
ftr-369	835	22	.	.	PROPN
ftr-369	835	23	2008	2008	NUM
ftr-369	835	24	)	)	PUNCT
ftr-369	836	1	(	(	PUNCT
ftr-369	836	2	online	online	ADJ
ftr-369	836	3	issues	issue	NOUN
ftr-369	836	4	,	,	PUNCT
ftr-369	836	5	www.aicpa.org/pubs/jofa/jan2008/	www.aicpa.org/pubs/jofa/jan2008/	X
ftr-369	836	6	donor_advised_funds.htm	donor_advised_funds.htm	PROPN
ftr-369	836	7	)	)	PUNCT
ftr-369	836	8	.	.	PUNCT
ftr-369	837	1	148	148	NUM
ftr-369	837	2	.	.	PUNCT
ftr-369	838	1	supra	supra	PROPN
ftr-369	838	2	note	note	PROPN
ftr-369	838	3	130	130	NUM
ftr-369	838	4	.	.	PUNCT