id	sid	tid	token	lemma	pos
inlawrev-3752	1	1	indiana	indiana	PROPN
inlawrev-3752	1	2	law	law	PROPN
inlawrev-3752	1	3	review	review	PROPN
inlawrev-3752	1	4	indiana	indiana	PROPN
inlawrev-3752	1	5	law	law	PROPN
inlawrev-3752	1	6	review	review	NOUN
inlawrev-3752	1	7	volume	volume	NOUN
inlawrev-3752	1	8	39	39	NUM
inlawrev-3752	1	9	2006	2006	NUM
inlawrev-3752	1	10	number	number	NOUN
inlawrev-3752	1	11	2	2	NUM
inlawrev-3752	1	12	articles	article	NOUN
inlawrev-3752	1	13	supporting	support	VERB
inlawrev-3752	1	14	the	the	DET
inlawrev-3752	1	15	supporting	support	VERB
inlawrev-3752	1	16	organization	organization	NOUN
inlawrev-3752	1	17	:	:	PUNCT
inlawrev-3752	1	18	the	the	DET
inlawrev-3752	1	19	potential	potential	NOUN
inlawrev-3752	1	20	and	and	CCONJ
inlawrev-3752	1	21	exploitation	exploitation	NOUN
inlawrev-3752	1	22	of	of	ADP
inlawrev-3752	1	23	509(a)(3	509(a)(3	NOUN
inlawrev-3752	1	24	)	)	PUNCT
inlawrev-3752	1	25	charities	charity	NOUN
inlawrev-3752	1	26	alyssa	alyssa	PROPN
inlawrev-3752	1	27	a.	a.	NOUN
inlawrev-3752	1	28	dirusso	dirusso	PROPN
inlawrev-3752	1	29	*	*	PUNCT
inlawrev-3752	1	30	"	"	PUNCT
inlawrev-3752	1	31	one	one	NUM
inlawrev-3752	1	32	of	of	ADP
inlawrev-3752	1	33	the	the	DET
inlawrev-3752	1	34	serious	serious	ADJ
inlawrev-3752	1	35	obstacles	obstacle	NOUN
inlawrev-3752	1	36	to	to	ADP
inlawrev-3752	1	37	the	the	DET
inlawrev-3752	1	38	improvement	improvement	NOUN
inlawrev-3752	1	39	of	of	ADP
inlawrev-3752	1	40	our	our	PRON
inlawrev-3752	1	41	race	race	NOUN
inlawrev-3752	1	42	is	be	AUX
inlawrev-3752	1	43	indiscriminate	indiscriminate	ADJ
inlawrev-3752	1	44	charity	charity	NOUN
inlawrev-3752	1	45	.	.	PUNCT
inlawrev-3752	1	46	"	"	PUNCT
inlawrev-3752	2	1	andrew	andrew	PROPN
inlawrev-3752	2	2	carnegie^	carnegie^	PROPN
inlawrev-3752	2	3	summary	summary	NOUN
inlawrev-3752	2	4	supporting	support	VERB
inlawrev-3752	2	5	organizations	organization	NOUN
inlawrev-3752	2	6	,	,	PUNCT
inlawrev-3752	2	7	a	a	DET
inlawrev-3752	2	8	type	type	NOUN
inlawrev-3752	2	9	ofcharity	ofcharity	NOUN
inlawrev-3752	2	10	defined	define	VERB
inlawrev-3752	2	11	in	in	ADP
inlawrev-3752	2	12	section	section	NOUN
inlawrev-3752	2	13	509(a)(3	509(a)(3	NOUN
inlawrev-3752	2	14	)	)	PUNCT
inlawrev-3752	2	15	ofthe	ofthe	PRON
inlawrev-3752	2	16	internal	internal	ADJ
inlawrev-3752	2	17	revenue	revenue	NOUN
inlawrev-3752	2	18	code	code	PROPN
inlawrev-3752	2	19	,	,	PUNCT
inlawrev-3752	2	20	have	have	VERB
inlawrev-3752	2	21	vast	vast	ADJ
inlawrev-3752	2	22	potential	potential	NOUN
inlawrev-3752	2	23	for	for	ADP
inlawrev-3752	2	24	philanthropic	philanthropic	NOUN
inlawrev-3752	2	25	impact	impact	NOUN
inlawrev-3752	2	26	but	but	CCONJ
inlawrev-3752	2	27	perhaps	perhaps	ADV
inlawrev-3752	2	28	equally	equally	ADV
inlawrev-3752	2	29	vast	vast	ADJ
inlawrev-3752	2	30	potential	potential	NOUN
inlawrev-3752	2	31	for	for	ADP
inlawrev-3752	2	32	abuse	abuse	NOUN
inlawrev-3752	2	33	.	.	PUNCT
inlawrev-3752	3	1	donors	donor	NOUN
inlawrev-3752	3	2	who	who	PRON
inlawrev-3752	3	3	establish	establish	VERB
inlawrev-3752	3	4	supporting	support	VERB
inlawrev-3752	3	5	organizations	organization	NOUN
inlawrev-3752	3	6	may	may	AUX
inlawrev-3752	3	7	retain	retain	VERB
inlawrev-3752	3	8	inappropriate	inappropriate	ADJ
inlawrev-3752	3	9	levels	level	NOUN
inlawrev-3752	3	10	of	of	ADP
inlawrev-3752	3	11	control	control	NOUN
inlawrev-3752	3	12	over	over	ADP
inlawrev-3752	3	13	the	the	DET
inlawrev-3752	3	14	assets	asset	NOUN
inlawrev-3752	3	15	they	they	PRON
inlawrev-3752	3	16	contribute	contribute	VERB
inlawrev-3752	3	17	,	,	PUNCT
inlawrev-3752	3	18	hoard	hoard	NOUN
inlawrev-3752	3	19	funds	fund	NOUN
inlawrev-3752	3	20	within	within	ADP
inlawrev-3752	3	21	the	the	DET
inlawrev-3752	3	22	organization	organization	NOUN
inlawrev-3752	3	23	rather	rather	ADV
inlawrev-3752	3	24	than	than	ADP
inlawrev-3752	3	25	actually	actually	ADV
inlawrev-3752	3	26	using	use	VERB
inlawrev-3752	3	27	them	they	PRON
inlawrev-3752	3	28	to	to	PART
inlawrev-3752	3	29	accomplish	accomplish	VERB
inlawrev-3752	3	30	a	a	DET
inlawrev-3752	3	31	charitable	charitable	ADJ
inlawrev-3752	3	32	benefit	benefit	NOUN
inlawrev-3752	3	33	,	,	PUNCT
inlawrev-3752	3	34	or	or	CCONJ
inlawrev-3752	3	35	engage	engage	VERB
inlawrev-3752	3	36	in	in	ADP
inlawrev-3752	3	37	abusive	abusive	ADJ
inlawrev-3752	3	38	financial	financial	ADJ
inlawrev-3752	3	39	transactions	transaction	NOUN
inlawrev-3752	3	40	with	with	ADP
inlawrev-3752	3	41	their	their	PRON
inlawrev-3752	3	42	supporting	support	VERB
inlawrev-3752	3	43	organization	organization	NOUN
inlawrev-3752	3	44	.	.	PUNCT
inlawrev-3752	4	1	this	this	DET
inlawrev-3752	4	2	article	article	NOUN
inlawrev-3752	4	3	discusses	discuss	VERB
inlawrev-3752	4	4	the	the	DET
inlawrev-3752	4	5	complex	complex	ADJ
inlawrev-3752	4	6	tax	tax	NOUN
inlawrev-3752	4	7	rules	rule	NOUN
inlawrev-3752	4	8	that	that	PRON
inlawrev-3752	4	9	apply	apply	VERB
inlawrev-3752	4	10	to	to	ADP
inlawrev-3752	4	11	supporting	support	VERB
inlawrev-3752	4	12	organizations	organization	NOUN
inlawrev-3752	4	13	and	and	CCONJ
inlawrev-3752	4	14	explains	explain	VERB
inlawrev-3752	4	15	their	their	PRON
inlawrev-3752	4	16	unique	unique	ADJ
inlawrev-3752	4	17	role	role	NOUN
inlawrev-3752	4	18	in	in	ADP
inlawrev-3752	4	19	charitable	charitable	ADJ
inlawrev-3752	4	20	giving	giving	NOUN
inlawrev-3752	4	21	.	.	PUNCT
inlawrev-3752	5	1	it	it	PRON
inlawrev-3752	5	2	then	then	ADV
inlawrev-3752	5	3	explores	explore	VERB
inlawrev-3752	5	4	the	the	DET
inlawrev-3752	5	5	allegations	allegation	NOUN
inlawrev-3752	5	6	of	of	ADP
inlawrev-3752	5	7	abuse	abuse	NOUN
inlawrev-3752	5	8	in	in	ADP
inlawrev-3752	5	9	the	the	DET
inlawrev-3752	5	10	supporting	support	VERB
inlawrev-3752	5	11	organization	organization	NOUN
inlawrev-3752	5	12	realm	realm	NOUN
inlawrev-3752	5	13	and	and	CCONJ
inlawrev-3752	5	14	reviews	review	VERB
inlawrev-3752	5	15	current	current	ADJ
inlawrev-3752	5	16	proposals	proposal	NOUN
inlawrev-3752	5	17	for	for	ADP
inlawrev-3752	5	18	reforming	reform	VERB
inlawrev-3752	5	19	the	the	DET
inlawrev-3752	5	20	system	system	NOUN
inlawrev-3752	5	21	.	.	PUNCT
inlawrev-3752	6	1	the	the	DET
inlawrev-3752	6	2	article	article	NOUN
inlawrev-3752	6	3	concludes	conclude	VERB
inlawrev-3752	6	4	by	by	ADP
inlawrev-3752	6	5	recommending	recommend	VERB
inlawrev-3752	6	6	that	that	SCONJ
inlawrev-3752	6	7	the	the	DET
inlawrev-3752	6	8	public	public	ADJ
inlawrev-3752	6	9	disclosure	disclosure	NOUN
inlawrev-3752	6	10	rules	rule	NOUN
inlawrev-3752	6	11	be	be	AUX
inlawrev-3752	6	12	amended	amend	VERB
inlawrev-3752	6	13	to	to	PART
inlawrev-3752	6	14	require	require	VERB
inlawrev-3752	6	15	fuller	full	ADJ
inlawrev-3752	6	16	transparency	transparency	NOUN
inlawrev-3752	6	17	ofthe	ofthe	NOUN
inlawrev-3752	6	18	activities	activity	NOUN
inlawrev-3752	6	19	of	of	ADP
inlawrev-3752	6	20	supporting	support	VERB
inlawrev-3752	6	21	organizations	organization	NOUN
inlawrev-3752	6	22	and	and	CCONJ
inlawrev-3752	6	23	greater	great	ADJ
inlawrev-3752	6	24	availability	availability	NOUN
inlawrev-3752	6	25	of	of	ADP
inlawrev-3752	6	26	this	this	DET
inlawrev-3752	6	27	information	information	NOUN
inlawrev-3752	6	28	.	.	PUNCT
inlawrev-3752	7	1	table	table	NOUN
inlawrev-3752	7	2	of	of	ADP
inlawrev-3752	7	3	contents	content	NOUN
inlawrev-3752	7	4	introduction	introduction	NOUN
inlawrev-3752	7	5	209	209	NUM
inlawrev-3752	7	6	i.	i.	NOUN
inlawrev-3752	7	7	history	history	NOUN
inlawrev-3752	7	8	of	of	ADP
inlawrev-3752	7	9	supporting	support	VERB
inlawrev-3752	7	10	organizations	organization	NOUN
inlawrev-3752	7	11	210	210	NUM
inlawrev-3752	7	12	*	*	PUNCT
inlawrev-3752	7	13	assistant	assistant	NOUN
inlawrev-3752	7	14	professor	professor	NOUN
inlawrev-3752	7	15	of	of	ADP
inlawrev-3752	7	16	law	law	NOUN
inlawrev-3752	7	17	,	,	PUNCT
inlawrev-3752	7	18	samford	samford	PROPN
inlawrev-3752	7	19	university	university	PROPN
inlawrev-3752	7	20	,	,	PUNCT
inlawrev-3752	7	21	cumberland	cumberland	PROPN
inlawrev-3752	7	22	school	school	PROPN
inlawrev-3752	7	23	of	of	ADP
inlawrev-3752	7	24	law	law	NOUN
inlawrev-3752	7	25	;	;	PUNCT
inlawrev-3752	7	26	j.d	j.d	PROPN
inlawrev-3752	7	27	.	.	PROPN
inlawrev-3752	7	28	,	,	PUNCT
inlawrev-3752	7	29	university	university	NOUN
inlawrev-3752	7	30	oftexas	oftexas	NOUN
inlawrev-3752	7	31	school	school	NOUN
inlawrev-3752	7	32	oflaw	oflaw	NOUN
inlawrev-3752	7	33	;	;	PUNCT
inlawrev-3752	7	34	b.s	b.s	PROPN
inlawrev-3752	7	35	.	.	PROPN
inlawrev-3752	7	36	,	,	PUNCT
inlawrev-3752	7	37	carnegie	carnegie	PROPN
inlawrev-3752	7	38	mellon	mellon	PROPN
inlawrev-3752	7	39	university	university	PROPN
inlawrev-3752	7	40	.	.	PUNCT
inlawrev-3752	8	1	the	the	DET
inlawrev-3752	8	2	author	author	NOUN
inlawrev-3752	8	3	wishes	wish	VERB
inlawrev-3752	8	4	to	to	PART
inlawrev-3752	8	5	thank	thank	VERB
inlawrev-3752	8	6	the	the	DET
inlawrev-3752	8	7	cumberland	cumberland	PROPN
inlawrev-3752	8	8	school	school	NOUN
inlawrev-3752	8	9	of	of	ADP
inlawrev-3752	8	10	law	law	NOUN
inlawrev-3752	8	11	for	for	ADP
inlawrev-3752	8	12	a	a	DET
inlawrev-3752	8	13	sunmier	sunmi	ADJ
inlawrev-3752	8	14	research	research	NOUN
inlawrev-3752	8	15	grant	grant	NOUN
inlawrev-3752	8	16	that	that	PRON
inlawrev-3752	8	17	supported	support	VERB
inlawrev-3752	8	18	work	work	NOUN
inlawrev-3752	8	19	on	on	ADP
inlawrev-3752	8	20	this	this	DET
inlawrev-3752	8	21	article	article	NOUN
inlawrev-3752	8	22	,	,	PUNCT
inlawrev-3752	8	23	participants	participant	NOUN
inlawrev-3752	8	24	in	in	ADP
inlawrev-3752	8	25	the	the	DET
inlawrev-3752	8	26	faculty	faculty	NOUN
inlawrev-3752	8	27	seminar	seminar	NOUN
inlawrev-3752	8	28	at	at	ADP
inlawrev-3752	8	29	cumberland	cumberland	PROPN
inlawrev-3752	8	30	,	,	PUNCT
inlawrev-3752	8	31	faculty	faculty	NOUN
inlawrev-3752	8	32	who	who	PRON
inlawrev-3752	8	33	attended	attend	VERB
inlawrev-3752	8	34	the	the	DET
inlawrev-3752	8	35	presentation	presentation	NOUN
inlawrev-3752	8	36	of	of	ADP
inlawrev-3752	8	37	this	this	DET
inlawrev-3752	8	38	article	article	NOUN
inlawrev-3752	8	39	at	at	ADP
inlawrev-3752	8	40	rorida	rorida	PROPN
inlawrev-3752	8	41	state	state	PROPN
inlawrev-3752	8	42	university	university	PROPN
inlawrev-3752	8	43	,	,	PUNCT
inlawrev-3752	8	44	and	and	CCONJ
inlawrev-3752	8	45	the	the	DET
inlawrev-3752	8	46	following	follow	VERB
inlawrev-3752	8	47	individuals	individual	NOUN
inlawrev-3752	8	48	for	for	ADP
inlawrev-3752	8	49	their	their	PRON
inlawrev-3752	8	50	comments	comment	NOUN
inlawrev-3752	8	51	and	and	CCONJ
inlawrev-3752	8	52	assistance	assistance	NOUN
inlawrev-3752	8	53	:	:	PUNCT
inlawrev-3752	8	54	research	research	NOUN
inlawrev-3752	8	55	assistant	assistant	PROPN
inlawrev-3752	8	56	andrea	andrea	PROPN
inlawrev-3752	8	57	weed	weed	PROPN
inlawrev-3752	8	58	,	,	PUNCT
inlawrev-3752	8	59	brannon	brannon	NOUN
inlawrev-3752	8	60	denning	denning	NOUN
inlawrev-3752	8	61	,	,	PUNCT
inlawrev-3752	8	62	joshua	joshua	PROPN
inlawrev-3752	8	63	tate	tate	PROPN
inlawrev-3752	8	64	,	,	PUNCT
inlawrev-3752	8	65	joseph	joseph	PROPN
inlawrev-3752	8	66	dodge	dodge	PROPN
inlawrev-3752	8	67	,	,	PUNCT
inlawrev-3752	8	68	kathleen	kathleen	PROPN
inlawrev-3752	8	69	m.	m.	NOUN
inlawrev-3752	8	70	sablone	sablone	PROPN
inlawrev-3752	8	71	,	,	PUNCT
inlawrev-3752	8	72	jim	jim	PROPN
inlawrev-3752	8	73	exum	exum	PROPN
inlawrev-3752	8	74	,	,	PUNCT
inlawrev-3752	8	75	jedidiah	jedidiah	PROPN
inlawrev-3752	8	76	mckeehan	mckeehan	PROPN
inlawrev-3752	8	77	,	,	PUNCT
inlawrev-3752	8	78	and	and	CCONJ
inlawrev-3752	8	79	ayanna	ayanna	NOUN
inlawrev-3752	8	80	sterling	sterling	NOUN
inlawrev-3752	8	81	-	-	PUNCT
inlawrev-3752	8	82	jones	jones	NOUN
inlawrev-3752	8	83	.	.	PROPN
inlawrev-3752	9	1	1	1	X
inlawrev-3752	9	2	.	.	X
inlawrev-3752	9	3	see	see	VERB
inlawrev-3752	9	4	the	the	DET
inlawrev-3752	9	5	quotations	quotation	NOUN
inlawrev-3752	9	6	page	page	NOUN
inlawrev-3752	9	7	,	,	PUNCT
inlawrev-3752	9	8	quotations	quotation	NOUN
inlawrev-3752	9	9	by	by	ADP
inlawrev-3752	9	10	author	author	NOUN
inlawrev-3752	9	11	,	,	PUNCT
inlawrev-3752	9	12	andrew	andrew	PROPN
inlawrev-3752	9	13	carnegie	carnegie	PROPN
inlawrev-3752	9	14	,	,	PUNCT
inlawrev-3752	9	15	http://www	http://www	PROPN
inlawrev-3752	9	16	.	.	PROPN
inlawrev-3752	9	17	quotationspage.com/quotes/andrew_camegie/	quotationspage.com/quotes/andrew_camegie/	PROPN
inlawrev-3752	10	1	(	(	PUNCT
inlawrev-3752	10	2	last	last	ADJ
inlawrev-3752	10	3	visited	visit	VERB
inlawrev-3752	10	4	feb	feb	PROPN
inlawrev-3752	10	5	.	.	PROPN
inlawrev-3752	10	6	7	7	NUM
inlawrev-3752	10	7	,	,	PUNCT
inlawrev-3752	10	8	2006	2006	NUM
inlawrev-3752	10	9	)	)	PUNCT
inlawrev-3752	10	10	.	.	PUNCT
inlawrev-3752	11	1	208	208	NUM
inlawrev-3752	11	2	indiana	indiana	PROPN
inlawrev-3752	11	3	law	law	NOUN
inlawrev-3752	11	4	revffiw	revffiw	NOUN
inlawrev-3752	12	1	[	[	X
inlawrev-3752	12	2	vol	vol	NOUN
inlawrev-3752	12	3	.	.	PUNCT
inlawrev-3752	13	1	39:207	39:207	NUM
inlawrev-3752	13	2	a.	a.	NOUN
inlawrev-3752	13	3	house	house	PROPN
inlawrev-3752	13	4	and	and	CCONJ
inlawrev-3752	13	5	senate	senate	PROPN
inlawrev-3752	13	6	reports	report	NOUN
inlawrev-3752	13	7	of	of	ADP
inlawrev-3752	13	8	the	the	DET
inlawrev-3752	13	9	1969	1969	NUM
inlawrev-3752	13	10	tax	tax	NOUN
inlawrev-3752	13	11	reform	reform	NOUN
inlawrev-3752	13	12	act	act	VERB
inlawrev-3752	13	13	211	211	NUM
inlawrev-3752	13	14	b.	b.	NOUN
inlawrev-3752	13	15	like	like	ADP
inlawrev-3752	13	16	taxesfor	taxesfor	ADP
inlawrev-3752	13	17	chocolate	chocolate	NOUN
inlawrev-3752	13	18	—	—	PUNCT
inlawrev-3752	13	19	the	the	DET
inlawrev-3752	13	20	hershey	hershey	PROPN
inlawrev-3752	13	21	trust	trust	NOUN
inlawrev-3752	13	22	testimony	testimony	NOUN
inlawrev-3752	13	23	212	212	NUM
inlawrev-3752	13	24	n.	n.	NOUN
inlawrev-3752	13	25	tax	tax	NOUN
inlawrev-3752	13	26	rules	rule	NOUN
inlawrev-3752	13	27	applicable	applicable	ADJ
inlawrev-3752	13	28	to	to	ADP
inlawrev-3752	13	29	supporting	support	VERB
inlawrev-3752	13	30	organizations	organization	NOUN
inlawrev-3752	13	31	214	214	NUM
inlawrev-3752	13	32	a.	a.	NOUN
inlawrev-3752	13	33	overview	overview	NOUN
inlawrev-3752	13	34	214	214	NUM
inlawrev-3752	13	35	b.	b.	NOUN
inlawrev-3752	14	1	the	the	DET
inlawrev-3752	14	2	type	type	NOUN
inlawrev-3752	14	3	ofrelationship	ofrelationship	NOUN
inlawrev-3752	14	4	test	test	NOUN
inlawrev-3752	14	5	215	215	NUM
inlawrev-3752	14	6	1	1	NUM
inlawrev-3752	14	7	.	.	PUNCT
inlawrev-3752	14	8	type	type	NOUN
inlawrev-3752	14	9	i	i	PRON
inlawrev-3752	14	10	organizations	organization	VERB
inlawrev-3752	14	11	215	215	NUM
inlawrev-3752	14	12	2	2	NUM
inlawrev-3752	14	13	.	.	PUNCT
inlawrev-3752	15	1	type	type	NOUN
inlawrev-3752	15	2	n	n	PRON
inlawrev-3752	15	3	organizations	organization	NOUN
inlawrev-3752	15	4	216	216	NUM
inlawrev-3752	15	5	3	3	NUM
inlawrev-3752	15	6	.	.	PUNCT
inlawrev-3752	15	7	type	type	NOUN
inlawrev-3752	15	8	iii	iii	NUM
inlawrev-3752	15	9	organizations	organization	NOUN
inlawrev-3752	15	10	217	217	NUM
inlawrev-3752	15	11	a.	a.	NOUN
inlawrev-3752	15	12	the	the	DET
inlawrev-3752	15	13	responsiveness	responsiveness	NOUN
inlawrev-3752	15	14	test	test	NOUN
inlawrev-3752	15	15	217	217	NUM
inlawrev-3752	15	16	(	(	PUNCT
inlawrev-3752	15	17	i	i	NOUN
inlawrev-3752	15	18	)	)	PUNCT
inlawrev-3752	15	19	the	the	DET
inlawrev-3752	15	20	significant	significant	ADJ
inlawrev-3752	15	21	voice	voice	NOUN
inlawrev-3752	15	22	test	test	NOUN
inlawrev-3752	15	23	217	217	NUM
inlawrev-3752	16	1	|	|	ADV
inlawrev-3752	16	2	(	(	PUNCT
inlawrev-3752	16	3	ii	ii	NOUN
inlawrev-3752	16	4	)	)	PUNCT
inlawrev-3752	16	5	the	the	DET
inlawrev-3752	16	6	charitable	charitable	ADJ
inlawrev-3752	16	7	trust	trust	NOUN
inlawrev-3752	16	8	test	test	NOUN
inlawrev-3752	16	9	218	218	NUM
inlawrev-3752	16	10	'	'	PUNCT
inlawrev-3752	16	11	b.	b.	NOUN
inlawrev-3752	17	1	the	the	DET
inlawrev-3752	17	2	integral	integral	ADJ
inlawrev-3752	17	3	part	part	NOUN
inlawrev-3752	17	4	test	test	NOUN
inlawrev-3752	17	5	218	218	NUM
inlawrev-3752	17	6	(	(	PUNCT
inlawrev-3752	17	7	i	i	NOUN
inlawrev-3752	17	8	)	)	PUNCT
inlawrev-3752	17	9	the	the	PRON
inlawrev-3752	18	1	but	but	CCONJ
inlawrev-3752	18	2	for	for	ADP
inlawrev-3752	18	3	test	test	NOUN
inlawrev-3752	18	4	218	218	NUM
inlawrev-3752	18	5	(	(	PUNCT
inlawrev-3752	18	6	ii	ii	NOUN
inlawrev-3752	18	7	)	)	PUNCT
inlawrev-3752	18	8	the	the	DET
inlawrev-3752	18	9	substantially	substantially	ADV
inlawrev-3752	18	10	all	all	DET
inlawrev-3752	18	11	income	income	NOUN
inlawrev-3752	18	12	test	test	NOUN
inlawrev-3752	18	13	218	218	NUM
inlawrev-3752	18	14	c	c	NOUN
inlawrev-3752	18	15	the	the	DET
inlawrev-3752	18	16	organizational	organizational	ADJ
inlawrev-3752	18	17	test	test	NOUN
inlawrev-3752	18	18	221	221	NUM
inlawrev-3752	18	19	1	1	NUM
inlawrev-3752	18	20	.	.	PUNCT
inlawrev-3752	19	1	the	the	DET
inlawrev-3752	19	2	purpose	purpose	NOUN
inlawrev-3752	19	3	limitations	limitation	NOUN
inlawrev-3752	19	4	test	test	VERB
inlawrev-3752	19	5	221	221	NUM
inlawrev-3752	19	6	2	2	NUM
inlawrev-3752	19	7	.	.	PUNCT
inlawrev-3752	20	1	the	the	DET
inlawrev-3752	20	2	charity	charity	NOUN
inlawrev-3752	20	3	specification	specification	NOUN
inlawrev-3752	20	4	test	test	NOUN
inlawrev-3752	20	5	221	221	NUM
inlawrev-3752	20	6	d.	d.	NOUN
inlawrev-3752	20	7	the	the	DET
inlawrev-3752	20	8	operational	operational	ADJ
inlawrev-3752	20	9	test	test	NOUN
inlawrev-3752	20	10	223	223	NUM
inlawrev-3752	20	11	1	1	NUM
inlawrev-3752	20	12	.	.	PUNCT
inlawrev-3752	21	1	the	the	DET
inlawrev-3752	21	2	permissible	permissible	ADJ
inlawrev-3752	21	3	beneficiaries	beneficiary	NOUN
inlawrev-3752	21	4	test	test	VERB
inlawrev-3752	21	5	223	223	NUM
inlawrev-3752	21	6	2	2	NUM
inlawrev-3752	21	7	.	.	PUNCT
inlawrev-3752	22	1	the	the	DET
inlawrev-3752	22	2	permissible	permissible	ADJ
inlawrev-3752	22	3	activities	activity	NOUN
inlawrev-3752	22	4	test	test	VERB
inlawrev-3752	22	5	223	223	NUM
inlawrev-3752	23	1	e.	e.	PROPN
inlawrev-3752	24	1	the	the	DET
inlawrev-3752	24	2	control	control	PROPN
inlawrev-3752	24	3	test	test	NOUN
inlawrev-3752	24	4	224	224	NUM
inlawrev-3752	24	5	f.	f.	NOUN
inlawrev-3752	24	6	grandfathered	grandfathere	VERB
inlawrev-3752	24	7	supporting	support	VERB
inlawrev-3752	24	8	organizations	organization	NOUN
inlawrev-3752	24	9	225	225	NUM
inlawrev-3752	24	10	1	1	NUM
inlawrev-3752	24	11	.	.	PUNCT
inlawrev-3752	25	1	the	the	DET
inlawrev-3752	25	2	integral	integral	ADJ
inlawrev-3752	25	3	part	part	NOUN
inlawrev-3752	25	4	test	test	NOUN
inlawrev-3752	25	5	—	—	PUNCT
inlawrev-3752	25	6	transitional	transitional	ADJ
inlawrev-3752	25	7	rules	rule	NOUN
inlawrev-3752	25	8	for	for	ADP
inlawrev-3752	25	9	type	type	NOUN
inlawrev-3752	25	10	hi	hi	INTJ
inlawrev-3752	25	11	organizations	organization	NOUN
inlawrev-3752	25	12	226	226	NUM
inlawrev-3752	25	13	2	2	NUM
inlawrev-3752	25	14	.	.	PUNCT
inlawrev-3752	25	15	consequences	consequence	NOUN
inlawrev-3752	25	16	for	for	ADP
inlawrev-3752	25	17	grandfathered	grandfathered	ADJ
inlawrev-3752	25	18	organizations	organization	NOUN
inlawrev-3752	25	19	227	227	NUM
inlawrev-3752	25	20	in	in	ADP
inlawrev-3752	25	21	.	.	PUNCT
inlawrev-3752	26	1	benefits	benefit	NOUN
inlawrev-3752	26	2	of	of	ADP
inlawrev-3752	26	3	supporting	support	VERB
inlawrev-3752	26	4	organizations	organization	NOUN
inlawrev-3752	26	5	227	227	NUM
inlawrev-3752	26	6	a.	a.	NOUN
inlawrev-3752	26	7	benefits	benefit	NOUN
inlawrev-3752	26	8	to	to	PART
inlawrev-3752	26	9	donors	donor	NOUN
inlawrev-3752	26	10	227	227	NUM
inlawrev-3752	26	11	b.	b.	PROPN
inlawrev-3752	26	12	benefits	benefit	NOUN
inlawrev-3752	26	13	to	to	ADP
inlawrev-3752	26	14	charities	charity	NOUN
inlawrev-3752	26	15	229	229	NUM
inlawrev-3752	26	16	c.	c.	NOUN
inlawrev-3752	26	17	promoting	promote	VERB
inlawrev-3752	26	18	supporting	support	VERB
inlawrev-3752	26	19	organizations	organization	NOUN
inlawrev-3752	26	20	too	too	ADV
inlawrev-3752	26	21	hard	hard	ADV
inlawrev-3752	26	22	230	230	NUM
inlawrev-3752	26	23	rv	rv	NOUN
inlawrev-3752	26	24	.	.	PUNCT
inlawrev-3752	27	1	concerns	concern	NOUN
inlawrev-3752	27	2	with	with	ADP
inlawrev-3752	27	3	supporting	support	VERB
inlawrev-3752	27	4	organization	organization	NOUN
inlawrev-3752	27	5	abuse	abuse	NOUN
inlawrev-3752	27	6	230	230	NUM
inlawrev-3752	27	7	a.	a.	NOUN
inlawrev-3752	27	8	abuse	abuse	NOUN
inlawrev-3752	27	9	makes	make	VERB
inlawrev-3752	27	10	headlines	headline	NOUN
inlawrev-3752	27	11	23	23	NUM
inlawrev-3752	27	12	1	1	NUM
inlawrev-3752	27	13	b.	b.	NOUN
inlawrev-3752	27	14	simultaneous	simultaneous	ADJ
inlawrev-3752	27	15	scandals	scandal	NOUN
inlawrev-3752	27	16	233	233	NUM
inlawrev-3752	27	17	c	c	NOUN
inlawrev-3752	27	18	loans	loan	NOUN
inlawrev-3752	27	19	to	to	ADP
inlawrev-3752	27	20	donors	donor	NOUN
inlawrev-3752	27	21	:	:	PUNCT
inlawrev-3752	27	22	abuse	abuse	NOUN
inlawrev-3752	27	23	ofa	ofa	PROPN
inlawrev-3752	27	24	different	different	ADJ
inlawrev-3752	27	25	color	color	NOUN
inlawrev-3752	27	26	234	234	NUM
inlawrev-3752	27	27	d.	d.	NOUN
inlawrev-3752	27	28	legislative	legislative	ADJ
inlawrev-3752	27	29	response	response	NOUN
inlawrev-3752	27	30	to	to	ADP
inlawrev-3752	27	31	abuse	abuse	NOUN
inlawrev-3752	27	32	begins	begin	VERB
inlawrev-3752	27	33	236	236	NUM
inlawrev-3752	27	34	e.	e.	PROPN
inlawrev-3752	27	35	judicial	judicial	ADJ
inlawrev-3752	27	36	examination	examination	NOUN
inlawrev-3752	27	37	ofsupporting	ofsupporting	NOUN
inlawrev-3752	27	38	organizations	organization	NOUN
inlawrev-3752	27	39	239	239	NUM
inlawrev-3752	27	40	v.	v.	ADP
inlawrev-3752	27	41	potential	potential	NOUN
inlawrev-3752	27	42	for	for	ADP
inlawrev-3752	27	43	change	change	NOUN
inlawrev-3752	27	44	241	241	NUM
inlawrev-3752	27	45	a.	a.	NOUN
inlawrev-3752	27	46	american	american	PROPN
inlawrev-3752	27	47	bar	bar	PROPN
inlawrev-3752	27	48	association	association	PROPN
inlawrev-3752	27	49	241	241	NUM
inlawrev-3752	27	50	b.	b.	PROPN
inlawrev-3752	27	51	council	council	PROPN
inlawrev-3752	27	52	on	on	ADP
inlawrev-3752	27	53	foundations	foundation	NOUN
inlawrev-3752	27	54	242	242	NUM
inlawrev-3752	27	55	c	c	PROPN
inlawrev-3752	27	56	panel	panel	NOUN
inlawrev-3752	27	57	on	on	ADP
inlawrev-3752	27	58	the	the	DET
inlawrev-3752	27	59	nonprofit	nonprofit	ADJ
inlawrev-3752	27	60	sector	sector	NOUN
inlawrev-3752	27	61	243	243	NUM
inlawrev-3752	27	62	d.	d.	NOUN
inlawrev-3752	27	63	looking	look	VERB
inlawrev-3752	27	64	beyond	beyond	ADP
inlawrev-3752	27	65	the	the	DET
inlawrev-3752	27	66	supporting	support	VERB
inlawrev-3752	27	67	organization	organization	NOUN
inlawrev-3752	27	68	regulations	regulation	NOUN
inlawrev-3752	27	69	for	for	ADP
inlawrev-3752	27	70	reform	reform	NOUN
inlawrev-3752	27	71	245	245	NUM
inlawrev-3752	27	72	vi	vi	NOUN
inlawrev-3752	27	73	.	.	PUNCT
inlawrev-3752	28	1	a	a	DET
inlawrev-3752	28	2	new	new	ADJ
inlawrev-3752	28	3	suggestion	suggestion	NOUN
inlawrev-3752	28	4	for	for	ADP
inlawrev-3752	28	5	reforming	reform	VERB
inlawrev-3752	28	6	supporting	support	VERB
inlawrev-3752	28	7	organizations	organization	NOUN
inlawrev-3752	28	8	245	245	NUM
inlawrev-3752	28	9	conclusion	conclusion	NOUN
inlawrev-3752	28	10	250	250	NUM
inlawrev-3752	28	11	appendix	appendix	NOUN
inlawrev-3752	28	12	a	a	DET
inlawrev-3752	28	13	252	252	NUM
inlawrev-3752	28	14	2006	2006	NUM
inlawrev-3752	28	15	]	]	PUNCT
inlawrev-3752	28	16	supporting	support	VERB
inlawrev-3752	28	17	the	the	DET
inlawrev-3752	28	18	supporting	support	VERB
inlawrev-3752	28	19	organization	organization	NOUN
inlawrev-3752	28	20	209	209	NUM
inlawrev-3752	28	21	introduction	introduction	NOUN
inlawrev-3752	28	22	charity	charity	NOUN
inlawrev-3752	28	23	is	be	AUX
inlawrev-3752	28	24	perhaps	perhaps	ADV
inlawrev-3752	28	25	the	the	DET
inlawrev-3752	28	26	most	most	ADV
inlawrev-3752	28	27	regulated	regulated	ADJ
inlawrev-3752	28	28	of	of	ADP
inlawrev-3752	28	29	the	the	DET
inlawrev-3752	28	30	seven	seven	NUM
inlawrev-3752	28	31	virtues	virtue	NOUN
inlawrev-3752	28	32	.	.	PUNCT
inlawrev-3752	29	1	although	although	SCONJ
inlawrev-3752	29	2	charity	charity	NOUN
inlawrev-3752	29	3	is	be	AUX
inlawrev-3752	29	4	often	often	ADV
inlawrev-3752	29	5	motivated	motivate	VERB
inlawrev-3752	29	6	by	by	ADP
inlawrev-3752	29	7	the	the	DET
inlawrev-3752	29	8	best	good	ADJ
inlawrev-3752	29	9	of	of	ADP
inlawrev-3752	29	10	intentions	intention	NOUN
inlawrev-3752	29	11	,	,	PUNCT
inlawrev-3752	29	12	modem	modem	ADJ
inlawrev-3752	29	13	charitable	charitable	ADJ
inlawrev-3752	29	14	giving	giving	NOUN
inlawrev-3752	29	15	is	be	AUX
inlawrev-3752	29	16	riddled	riddle	VERB
inlawrev-3752	29	17	with	with	ADP
inlawrev-3752	29	18	scandals	scandal	NOUN
inlawrev-3752	29	19	,	,	PUNCT
inlawrev-3752	29	20	complex	complex	ADJ
inlawrev-3752	29	21	regulations	regulation	NOUN
inlawrev-3752	29	22	,	,	PUNCT
inlawrev-3752	29	23	and	and	CCONJ
inlawrev-3752	29	24	the	the	DET
inlawrev-3752	29	25	overarching	overarching	ADJ
inlawrev-3752	29	26	need	need	NOUN
inlawrev-3752	29	27	for	for	ADP
inlawrev-3752	29	28	reform	reform	NOUN
inlawrev-3752	29	29	.	.	PUNCT
inlawrev-3752	30	1	one	one	NUM
inlawrev-3752	30	2	area	area	NOUN
inlawrev-3752	30	3	ofcharitable	ofcharitable	ADJ
inlawrev-3752	30	4	giving	give	VERB
inlawrev-3752	30	5	struggling	struggle	VERB
inlawrev-3752	30	6	for	for	ADP
inlawrev-3752	30	7	legitimacy	legitimacy	NOUN
inlawrev-3752	30	8	is	be	AUX
inlawrev-3752	30	9	the	the	DET
inlawrev-3752	30	10	supporting	support	VERB
inlawrev-3752	30	11	organization,^	organization,^	PRON
inlawrev-3752	30	12	a	a	DET
inlawrev-3752	30	13	type	type	NOUN
inlawrev-3752	30	14	of	of	ADP
inlawrev-3752	30	15	charity	charity	NOUN
inlawrev-3752	30	16	that	that	PRON
inlawrev-3752	30	17	derives	derive	VERB
inlawrev-3752	30	18	its	its	PRON
inlawrev-3752	30	19	freedom	freedom	NOUN
inlawrev-3752	30	20	from	from	ADP
inlawrev-3752	30	21	income	income	NOUN
inlawrev-3752	30	22	tax	tax	NOUN
inlawrev-3752	30	23	by	by	ADP
inlawrev-3752	30	24	reason	reason	NOUN
inlawrev-3752	30	25	of	of	ADP
inlawrev-3752	30	26	its	its	PRON
inlawrev-3752	30	27	relationship	relationship	NOUN
inlawrev-3752	30	28	with	with	ADP
inlawrev-3752	30	29	other	other	ADJ
inlawrev-3752	30	30	charities	charity	NOUN
inlawrev-3752	30	31	who	who	PRON
inlawrev-3752	30	32	enjoy	enjoy	VERB
inlawrev-3752	30	33	broad	broad	ADJ
inlawrev-3752	30	34	public	public	ADJ
inlawrev-3752	30	35	support.^	support.^	NOUN
inlawrev-3752	30	36	supporting	support	VERB
inlawrev-3752	30	37	organizations	organization	NOUN
inlawrev-3752	30	38	are	be	AUX
inlawrev-3752	30	39	growing	grow	VERB
inlawrev-3752	30	40	in	in	ADP
inlawrev-3752	30	41	popularity	popularity	NOUN
inlawrev-3752	30	42	,	,	PUNCT
inlawrev-3752	30	43	net	net	ADJ
inlawrev-3752	30	44	worth	worth	NOUN
inlawrev-3752	30	45	,	,	PUNCT
inlawrev-3752	30	46	and	and	CCONJ
inlawrev-3752	30	47	importance	importance	NOUN
inlawrev-3752	30	48	.	.	PUNCT
inlawrev-3752	30	49	'	'	PUNCT
inlawrev-3752	31	1	*	*	PUNCT
inlawrev-3752	31	2	according	accord	VERB
inlawrev-3752	31	3	to	to	ADP
inlawrev-3752	31	4	the	the	DET
inlawrev-3752	31	5	national	national	ADJ
inlawrev-3752	31	6	center	center	NOUN
inlawrev-3752	31	7	for	for	ADP
inlawrev-3752	31	8	charitable	charitable	ADJ
inlawrev-3752	31	9	statistics	statistic	NOUN
inlawrev-3752	31	10	,	,	PUNCT
inlawrev-3752	31	11	there	there	PRON
inlawrev-3752	31	12	was	be	VERB
inlawrev-3752	31	13	a	a	DET
inlawrev-3752	31	14	26	26	NUM
inlawrev-3752	31	15	.	.	NOUN
inlawrev-3752	31	16	1	1	NUM
inlawrev-3752	31	17	%	%	NOUN
inlawrev-3752	31	18	increase	increase	NOUN
inlawrev-3752	31	19	in	in	ADP
inlawrev-3752	31	20	the	the	DET
inlawrev-3752	31	21	numberofexisting	numberofexiste	VERB
inlawrev-3752	31	22	supporting	support	VERB
inlawrev-3752	31	23	organizations	organization	NOUN
inlawrev-3752	31	24	between	between	ADP
inlawrev-3752	31	25	1996	1996	NUM
inlawrev-3752	31	26	and	and	CCONJ
inlawrev-3752	31	27	2004.^	2004.^	NUM
inlawrev-3752	31	28	in	in	ADP
inlawrev-3752	31	29	2001	2001	NUM
inlawrev-3752	31	30	,	,	PUNCT
inlawrev-3752	31	31	there	there	PRON
inlawrev-3752	31	32	were	be	VERB
inlawrev-3752	31	33	almost	almost	ADV
inlawrev-3752	31	34	400	400	NUM
inlawrev-3752	31	35	large	large	ADJ
inlawrev-3752	31	36	supporting	support	VERB
inlawrev-3752	31	37	organizations	organization	NOUN
inlawrev-3752	31	38	(	(	PUNCT
inlawrev-3752	31	39	organizations	organization	NOUN
inlawrev-3752	31	40	with	with	ADP
inlawrev-3752	31	41	assets	asset	NOUN
inlawrev-3752	31	42	over	over	ADP
inlawrev-3752	31	43	$	$	SYM
inlawrev-3752	31	44	50	50	NUM
inlawrev-3752	31	45	million	million	NUM
inlawrev-3752	31	46	)	)	PUNCT
inlawrev-3752	31	47	with	with	ADP
inlawrev-3752	31	48	total	total	ADJ
inlawrev-3752	31	49	assets	asset	NOUN
inlawrev-3752	31	50	of	of	ADP
inlawrev-3752	31	51	$	$	SYM
inlawrev-3752	31	52	76.7	76.7	NUM
inlawrev-3752	31	53	billion.^	billion.^	NOUN
inlawrev-3752	31	54	in	in	ADP
inlawrev-3752	31	55	2004	2004	NUM
inlawrev-3752	31	56	,	,	PUNCT
inlawrev-3752	31	57	a	a	DET
inlawrev-3752	31	58	total	total	NOUN
inlawrev-3752	31	59	of	of	ADP
inlawrev-3752	31	60	45,453	45,453	NUM
inlawrev-3752	31	61	supporting	support	VERB
inlawrev-3752	31	62	organizations	organization	NOUN
inlawrev-3752	31	63	were	be	AUX
inlawrev-3752	31	64	associated	associate	VERB
inlawrev-3752	31	65	with	with	ADP
inlawrev-3752	31	66	public	public	ADJ
inlawrev-3752	31	67	charities.^	charities.^	NOUN
inlawrev-3752	31	68	while	while	SCONJ
inlawrev-3752	31	69	many	many	ADJ
inlawrev-3752	31	70	wealthy	wealthy	ADJ
inlawrev-3752	31	71	americans	american	NOUN
inlawrev-3752	31	72	are	be	AUX
inlawrev-3752	31	73	doing	do	VERB
inlawrev-3752	31	74	well	well	ADV
inlawrev-3752	31	75	by	by	ADP
inlawrev-3752	31	76	doing	do	VERB
inlawrev-3752	31	77	good	good	NOUN
inlawrev-3752	31	78	,	,	PUNCT
inlawrev-3752	31	79	a	a	DET
inlawrev-3752	31	80	clever	clever	ADJ
inlawrev-3752	31	81	and	and	CCONJ
inlawrev-3752	31	82	devious	devious	ADJ
inlawrev-3752	31	83	few	few	ADJ
inlawrev-3752	31	84	are	be	AUX
inlawrev-3752	31	85	using	use	VERB
inlawrev-3752	31	86	the	the	DET
inlawrev-3752	31	87	complicated	complicated	ADJ
inlawrev-3752	31	88	supporting	support	VERB
inlawrev-3752	31	89	organization	organization	NOUN
inlawrev-3752	31	90	structure	structure	NOUN
inlawrev-3752	31	91	for	for	ADP
inlawrev-3752	31	92	doing	do	VERB
inlawrev-3752	31	93	well	well	ADV
inlawrev-3752	31	94	by	by	ADP
inlawrev-3752	31	95	doing	do	VERB
inlawrev-3752	31	96	bad	bad	ADJ
inlawrev-3752	31	97	.	.	PUNCT
inlawrev-3752	32	1	the	the	DET
inlawrev-3752	32	2	regulations	regulation	NOUN
inlawrev-3752	32	3	that	that	PRON
inlawrev-3752	32	4	apply	apply	VERB
inlawrev-3752	32	5	to	to	ADP
inlawrev-3752	32	6	supporting	support	VERB
inlawrev-3752	32	7	organizations	organization	NOUN
inlawrev-3752	32	8	are	be	AUX
inlawrev-3752	32	9	detailed	detailed	ADJ
inlawrev-3752	32	10	and	and	CCONJ
inlawrev-3752	32	11	complex	complex	ADJ
inlawrev-3752	32	12	,	,	PUNCT
inlawrev-3752	32	13	but	but	CCONJ
inlawrev-3752	32	14	loopholes	loophole	NOUN
inlawrev-3752	32	15	exist	exist	VERB
inlawrev-3752	32	16	and	and	CCONJ
inlawrev-3752	32	17	the	the	DET
inlawrev-3752	32	18	system	system	NOUN
inlawrev-3752	32	19	is	be	AUX
inlawrev-3752	32	20	,	,	PUNCT
inlawrev-3752	32	21	to	to	ADP
inlawrev-3752	32	22	some	some	DET
inlawrev-3752	32	23	degree	degree	NOUN
inlawrev-3752	32	24	,	,	PUNCT
inlawrev-3752	32	25	being	be	AUX
inlawrev-3752	32	26	exploited	exploit	VERB
inlawrev-3752	32	27	.	.	PUNCT
inlawrev-3752	33	1	unlike	unlike	ADP
inlawrev-3752	33	2	private	private	ADJ
inlawrev-3752	33	3	foundations,^	foundations,^	ADJ
inlawrev-3752	33	4	supporting	support	VERB
inlawrev-3752	33	5	organizations	organization	NOUN
inlawrev-3752	33	6	have	have	VERB
inlawrev-3752	33	7	no	no	DET
inlawrev-3752	33	8	regime	regime	NOUN
inlawrev-3752	33	9	of	of	ADP
inlawrev-3752	33	10	excise	excise	NOUN
inlawrev-3752	33	11	taxes	taxis	NOUN
inlawrev-3752	33	12	restricting	restrict	VERB
inlawrev-3752	33	13	their	their	PRON
inlawrev-3752	33	14	behavior	behavior	NOUN
inlawrev-3752	33	15	,	,	PUNCT
inlawrev-3752	33	16	and	and	CCONJ
inlawrev-3752	33	17	these	these	DET
inlawrev-3752	33	18	organizations	organization	NOUN
inlawrev-3752	33	19	can	can	AUX
inlawrev-3752	33	20	be	be	AUX
inlawrev-3752	33	21	manipulated	manipulate	VERB
inlawrev-3752	33	22	through	through	ADP
inlawrev-3752	33	23	self	self	NOUN
inlawrev-3752	33	24	-	-	PUNCT
inlawrev-3752	33	25	dealing	deal	VERB
inlawrev-3752	33	26	transactions	transaction	NOUN
inlawrev-3752	33	27	that	that	PRON
inlawrev-3752	33	28	are	be	AUX
inlawrev-3752	33	29	hard	hard	ADJ
inlawrev-3752	33	30	to	to	PART
inlawrev-3752	33	31	detect.^	detect.^	VERB
inlawrev-3752	33	32	a	a	DET
inlawrev-3752	33	33	tight	tight	ADJ
inlawrev-3752	33	34	legal	legal	ADJ
inlawrev-3752	33	35	framework	framework	NOUN
inlawrev-3752	33	36	is	be	AUX
inlawrev-3752	33	37	necessary	necessary	ADJ
inlawrev-3752	33	38	to	to	PART
inlawrev-3752	33	39	prevent	prevent	VERB
inlawrev-3752	33	40	supporting	support	VERB
inlawrev-3752	33	41	organizations	organization	NOUN
inlawrev-3752	33	42	2	2	NUM
inlawrev-3752	33	43	.	.	PUNCT
inlawrev-3752	33	44	see	see	VERB
inlawrev-3752	33	45	i.r.c	i.r.c	NOUN
inlawrev-3752	33	46	.	.	PUNCT
inlawrev-3752	34	1	§	§	PROPN
inlawrev-3752	34	2	509(a)(3	509(a)(3	NUM
inlawrev-3752	34	3	)	)	PUNCT
inlawrev-3752	34	4	(	(	PUNCT
inlawrev-3752	34	5	2000	2000	NUM
inlawrev-3752	34	6	)	)	PUNCT
inlawrev-3752	34	7	.	.	PUNCT
inlawrev-3752	35	1	a	a	DET
inlawrev-3752	35	2	"	"	PUNCT
inlawrev-3752	35	3	supporting	support	VERB
inlawrev-3752	35	4	organization	organization	NOUN
inlawrev-3752	35	5	"	"	PUNCT
inlawrev-3752	35	6	maintains	maintain	VERB
inlawrev-3752	35	7	certain	certain	ADJ
inlawrev-3752	35	8	relationships	relationship	NOUN
inlawrev-3752	35	9	with	with	ADP
inlawrev-3752	35	10	other	other	ADJ
inlawrev-3752	35	11	charities	charity	NOUN
inlawrev-3752	35	12	.	.	PUNCT
inlawrev-3752	36	1	i	i	PRON
inlawrev-3752	36	2	d.	d.	PROPN
inlawrev-3752	36	3	examples	example	NOUN
inlawrev-3752	36	4	of	of	ADP
inlawrev-3752	36	5	a	a	DET
inlawrev-3752	36	6	supporting	support	VERB
inlawrev-3752	36	7	organization	organization	NOUN
inlawrev-3752	36	8	include	include	VERB
inlawrev-3752	36	9	a	a	DET
inlawrev-3752	36	10	university	university	NOUN
inlawrev-3752	36	11	printing	printing	NOUN
inlawrev-3752	36	12	press	press	NOUN
inlawrev-3752	36	13	,	,	PUNCT
inlawrev-3752	36	14	friends	friend	NOUN
inlawrev-3752	36	15	of	of	ADP
inlawrev-3752	36	16	the	the	DET
inlawrev-3752	36	17	swampscott	swampscott	PROPN
inlawrev-3752	36	18	public	public	PROPN
inlawrev-3752	36	19	library	library	NOUN
inlawrev-3752	36	20	,	,	PUNCT
inlawrev-3752	36	21	friends	friend	NOUN
inlawrev-3752	36	22	of	of	ADP
inlawrev-3752	36	23	harvard	harvard	PROPN
inlawrev-3752	36	24	college	college	PROPN
inlawrev-3752	36	25	,	,	PUNCT
inlawrev-3752	36	26	or	or	CCONJ
inlawrev-3752	36	27	similarly	similarly	ADV
inlawrev-3752	36	28	named	name	VERB
inlawrev-3752	36	29	groups	group	NOUN
inlawrev-3752	36	30	.	.	PUNCT
inlawrev-3752	37	1	3	3	X
inlawrev-3752	37	2	.	.	X
inlawrev-3752	37	3	see	see	VERB
inlawrev-3752	37	4	i	i	PRON
inlawrev-3752	37	5	d.	d.	PROPN
inlawrev-3752	37	6	§	§	PROPN
inlawrev-3752	37	7	509(a)(l)-(2	509(a)(l)-(2	NUM
inlawrev-3752	37	8	)	)	PUNCT
inlawrev-3752	37	9	.	.	PUNCT
inlawrev-3752	38	1	a	a	DET
inlawrev-3752	38	2	"	"	PUNCT
inlawrev-3752	38	3	publicly	publicly	ADV
inlawrev-3752	38	4	supported	support	VERB
inlawrev-3752	38	5	organization	organization	NOUN
inlawrev-3752	38	6	"	"	PUNCT
inlawrev-3752	38	7	is	be	AUX
inlawrev-3752	38	8	a	a	DET
inlawrev-3752	38	9	type	type	NOUN
inlawrev-3752	38	10	of	of	ADP
inlawrev-3752	38	11	charity	charity	NOUN
inlawrev-3752	38	12	that	that	PRON
inlawrev-3752	38	13	generally	generally	ADV
inlawrev-3752	38	14	is	be	AUX
inlawrev-3752	38	15	required	require	VERB
inlawrev-3752	38	16	to	to	PART
inlawrev-3752	38	17	obtain	obtain	VERB
inlawrev-3752	38	18	a	a	DET
inlawrev-3752	38	19	substantial	substantial	ADJ
inlawrev-3752	38	20	amount	amount	NOUN
inlawrev-3752	38	21	of	of	ADP
inlawrev-3752	38	22	its	its	PRON
inlawrev-3752	38	23	support	support	NOUN
inlawrev-3752	38	24	from	from	ADP
inlawrev-3752	38	25	the	the	DET
inlawrev-3752	38	26	general	general	ADJ
inlawrev-3752	38	27	public	public	NOUN
inlawrev-3752	38	28	or	or	CCONJ
inlawrev-3752	38	29	from	from	ADP
inlawrev-3752	38	30	gross	gross	ADJ
inlawrev-3752	38	31	receipts	receipt	NOUN
inlawrev-3752	38	32	from	from	ADP
inlawrev-3752	38	33	its	its	PRON
inlawrev-3752	38	34	charitable	charitable	ADJ
inlawrev-3752	38	35	activities	activity	NOUN
inlawrev-3752	38	36	.	.	PUNCT
inlawrev-3752	39	1	i	i	PRON
inlawrev-3752	39	2	d.	d.	PROPN
inlawrev-3752	39	3	examples	example	NOUN
inlawrev-3752	39	4	of	of	ADP
inlawrev-3752	39	5	publicly	publicly	ADV
inlawrev-3752	39	6	supported	support	VERB
inlawrev-3752	39	7	organizations	organization	NOUN
inlawrev-3752	39	8	include	include	VERB
inlawrev-3752	39	9	museums	museum	NOUN
inlawrev-3752	39	10	,	,	PUNCT
inlawrev-3752	39	11	orchestras	orchestra	NOUN
inlawrev-3752	39	12	,	,	PUNCT
inlawrev-3752	39	13	universities	university	NOUN
inlawrev-3752	39	14	,	,	PUNCT
inlawrev-3752	39	15	and	and	CCONJ
inlawrev-3752	39	16	churches	church	NOUN
inlawrev-3752	39	17	.	.	PUNCT
inlawrev-3752	40	1	4	4	X
inlawrev-3752	40	2	.	.	X
inlawrev-3752	40	3	recent	recent	ADJ
inlawrev-3752	40	4	testimony	testimony	NOUN
inlawrev-3752	40	5	before	before	SCONJ
inlawrev-3752	40	6	the	the	DET
inlawrev-3752	40	7	senate	senate	PROPN
inlawrev-3752	40	8	finance	finance	NOUN
inlawrev-3752	40	9	conunittee	conunittee	NOUN
inlawrev-3752	40	10	given	give	VERB
inlawrev-3752	40	11	by	by	ADP
inlawrev-3752	40	12	jane	jane	PROPN
inlawrev-3752	40	13	g.	g.	PROPN
inlawrev-3752	40	14	gravelle	gravelle	PROPN
inlawrev-3752	40	15	,	,	PUNCT
inlawrev-3752	40	16	senior	senior	ADJ
inlawrev-3752	40	17	specialist	specialist	NOUN
inlawrev-3752	40	18	in	in	ADP
inlawrev-3752	40	19	economic	economic	ADJ
inlawrev-3752	40	20	policy	policy	NOUN
inlawrev-3752	40	21	for	for	ADP
inlawrev-3752	40	22	the	the	DET
inlawrev-3752	40	23	congressional	congressional	ADJ
inlawrev-3752	40	24	research	research	NOUN
inlawrev-3752	40	25	service	service	NOUN
inlawrev-3752	40	26	of	of	ADP
inlawrev-3752	40	27	the	the	DET
inlawrev-3752	40	28	library	library	NOUN
inlawrev-3752	40	29	of	of	ADP
inlawrev-3752	40	30	congress	congress	PROPN
inlawrev-3752	40	31	,	,	PUNCT
inlawrev-3752	40	32	examined	examine	VERB
inlawrev-3752	40	33	the	the	DET
inlawrev-3752	40	34	issues	issue	NOUN
inlawrev-3752	40	35	surrounding	surround	VERB
inlawrev-3752	40	36	supporting	support	VERB
inlawrev-3752	40	37	organizations	organization	NOUN
inlawrev-3752	40	38	.	.	PUNCT
inlawrev-3752	41	1	see	see	VERB
inlawrev-3752	41	2	charities	charity	NOUN
inlawrev-3752	41	3	and	and	CCONJ
inlawrev-3752	41	4	charitable	charitable	ADJ
inlawrev-3752	41	5	giving	giving	NOUN
inlawrev-3752	41	6	:	:	PUNCT
inlawrev-3752	41	7	proposalsfor	proposalsfor	NOUN
inlawrev-3752	41	8	reform	reform	NOUN
inlawrev-3752	41	9	:	:	PUNCT
inlawrev-3752	41	10	hearing	hear	VERB
inlawrev-3752	41	11	before	before	ADP
inlawrev-3752	41	12	the	the	DET
inlawrev-3752	41	13	s.	s.	PROPN
inlawrev-3752	41	14	comm	comm	NOUN
inlawrev-3752	41	15	.	.	PUNCT
inlawrev-3752	42	1	on	on	ADP
inlawrev-3752	42	2	finance	finance	NOUN
inlawrev-3752	42	3	,	,	PUNCT
inlawrev-3752	42	4	109th	109th	ADJ
inlawrev-3752	42	5	cong	cong	NOUN
inlawrev-3752	42	6	.	.	PUNCT
inlawrev-3752	43	1	(	(	PUNCT
inlawrev-3752	43	2	2005	2005	NUM
inlawrev-3752	43	3	)	)	PUNCT
inlawrev-3752	43	4	(	(	PUNCT
inlawrev-3752	43	5	statement	statement	NOUN
inlawrev-3752	43	6	of	of	ADP
inlawrev-3752	43	7	jane	jane	PROPN
inlawrev-3752	43	8	g.	g.	PROPN
inlawrev-3752	43	9	gravelle	gravelle	PROPN
inlawrev-3752	43	10	,	,	PUNCT
inlawrev-3752	43	11	senior	senior	ADJ
inlawrev-3752	43	12	specialist	specialist	NOUN
inlawrev-3752	43	13	in	in	ADP
inlawrev-3752	43	14	economic	economic	ADJ
inlawrev-3752	43	15	policy	policy	NOUN
inlawrev-3752	43	16	congressional	congressional	ADJ
inlawrev-3752	43	17	research	research	NOUN
inlawrev-3752	43	18	service	service	NOUN
inlawrev-3752	43	19	)	)	PUNCT
inlawrev-3752	43	20	,	,	PUNCT
inlawrev-3752	43	21	available	available	ADJ
inlawrev-3752	43	22	at	at	ADP
inlawrev-3752	43	23	http://www.fmance.senate.gov/hearings/testimony/2005test/jgtest040505.pdf	http://www.fmance.senate.gov/hearings/testimony/2005test/jgtest040505.pdf	NOUN
inlawrev-3752	44	1	[	[	X
inlawrev-3752	44	2	hereinafter	hereinafter	NOUN
inlawrev-3752	44	3	gravelle	gravelle	NOUN
inlawrev-3752	44	4	statement	statement	NOUN
inlawrev-3752	44	5	]	]	X
inlawrev-3752	44	6	.	.	PUNCT
inlawrev-3752	45	1	5	5	X
inlawrev-3752	45	2	.	.	X
inlawrev-3752	45	3	see	see	VERB
inlawrev-3752	45	4	i	i	PRON
inlawrev-3752	45	5	d.	d.	PROPN
inlawrev-3752	45	6	;	;	PUNCT
inlawrev-3752	45	7	see	see	VERB
inlawrev-3752	45	8	also	also	ADV
inlawrev-3752	45	9	national	national	ADJ
inlawrev-3752	45	10	center	center	NOUN
inlawrev-3752	45	11	for	for	ADP
inlawrev-3752	45	12	charitable	charitable	ADJ
inlawrev-3752	45	13	statistics	statistic	NOUN
inlawrev-3752	45	14	,	,	PUNCT
inlawrev-3752	45	15	number	number	NOUN
inlawrev-3752	45	16	of	of	ADP
inlawrev-3752	45	17	nonprofit	nonprofit	ADJ
inlawrev-3752	45	18	organizations	organization	NOUN
inlawrev-3752	45	19	in	in	ADP
inlawrev-3752	45	20	the	the	DET
inlawrev-3752	45	21	united	united	PROPN
inlawrev-3752	45	22	states	states	PROPN
inlawrev-3752	45	23	1966	1966	NUM
inlawrev-3752	45	24	-	-	SYM
inlawrev-3752	45	25	2004	2004	NUM
inlawrev-3752	45	26	(	(	PUNCT
inlawrev-3752	45	27	dec	dec	PROPN
inlawrev-3752	45	28	.	.	PROPN
inlawrev-3752	45	29	2004	2004	NUM
inlawrev-3752	45	30	)	)	PUNCT
inlawrev-3752	45	31	,	,	PUNCT
inlawrev-3752	45	32	available	available	ADJ
inlawrev-3752	45	33	at	at	ADP
inlawrev-3752	45	34	http://nccsdataweb	http://nccsdataweb	PROPN
inlawrev-3752	45	35	.	.	PUNCT
inlawrev-3752	45	36	urban.org/pubapps/profile	urban.org/pubapps/profile	PROPN
inlawrev-3752	46	1	1	1	NUM
inlawrev-3752	46	2	.php?state	.php?state	X
inlawrev-3752	46	3	=	=	PRON
inlawrev-3752	46	4	us	we	PRON
inlawrev-3752	46	5	.	.	PUNCT
inlawrev-3752	47	1	6	6	X
inlawrev-3752	47	2	.	.	X
inlawrev-3752	47	3	see	see	VERB
inlawrev-3752	47	4	gravelle	gravelle	NOUN
inlawrev-3752	47	5	statement	statement	NOUN
inlawrev-3752	47	6	,	,	PUNCT
inlawrev-3752	47	7	supra	supra	PROPN
inlawrev-3752	47	8	note	note	NOUN
inlawrev-3752	47	9	4	4	NUM
inlawrev-3752	47	10	,	,	PUNCT
inlawrev-3752	47	11	at	at	ADP
inlawrev-3752	47	12	13	13	NUM
inlawrev-3752	47	13	.	.	PUNCT
inlawrev-3752	48	1	7	7	X
inlawrev-3752	48	2	.	.	X
inlawrev-3752	48	3	see	see	VERB
inlawrev-3752	48	4	i	i	PRON
inlawrev-3752	48	5	d.	d.	PROPN
inlawrev-3752	48	6	8	8	NUM
inlawrev-3752	48	7	.	.	PUNCT
inlawrev-3752	49	1	see	see	VERB
inlawrev-3752	49	2	lr.c	lr.c	NOUN
inlawrev-3752	49	3	.	.	PUNCT
inlawrev-3752	50	1	§	§	PROPN
inlawrev-3752	50	2	§	§	PROPN
inlawrev-3752	50	3	49414945	49414945	NUM
inlawrev-3752	50	4	(	(	PUNCT
inlawrev-3752	50	5	2000	2000	NUM
inlawrev-3752	50	6	)	)	PUNCT
inlawrev-3752	50	7	.	.	PUNCT
inlawrev-3752	51	1	9	9	X
inlawrev-3752	51	2	.	.	X
inlawrev-3752	51	3	see	see	VERB
inlawrev-3752	51	4	gravelle	gravelle	NOUN
inlawrev-3752	51	5	statement	statement	NOUN
inlawrev-3752	51	6	,	,	PUNCT
inlawrev-3752	51	7	supra	supra	PROPN
inlawrev-3752	51	8	note	note	NOUN
inlawrev-3752	51	9	4	4	NUM
inlawrev-3752	51	10	,	,	PUNCT
inlawrev-3752	51	11	at	at	ADP
inlawrev-3752	51	12	14	14	NUM
inlawrev-3752	51	13	.	.	X
inlawrev-3752	52	1	210	210	NUM
inlawrev-3752	52	2	indiana	indiana	PROPN
inlawrev-3752	52	3	law	law	PROPN
inlawrev-3752	52	4	review	review	NOUN
inlawrev-3752	52	5	[	[	X
inlawrev-3752	52	6	vol	vol	NOUN
inlawrev-3752	52	7	.	.	PUNCT
inlawrev-3752	52	8	39:207	39:207	NUM
inlawrev-3752	52	9	from	from	ADP
inlawrev-3752	52	10	being	be	AUX
inlawrev-3752	52	11	abused	abuse	VERB
inlawrev-3752	52	12	.	.	PUNCT
inlawrev-3752	53	1	the	the	DET
inlawrev-3752	53	2	regulations	regulation	NOUN
inlawrev-3752	53	3	governing	govern	VERB
inlawrev-3752	53	4	supporting	support	VERB
inlawrev-3752	53	5	organizations	organization	NOUN
inlawrev-3752	53	6	are	be	AUX
inlawrev-3752	53	7	already	already	ADV
inlawrev-3752	53	8	extremely	extremely	ADV
inlawrev-3752	53	9	complex	complex	ADJ
inlawrev-3752	53	10	.	.	PUNCT
inlawrev-3752	54	1	it	it	PRON
inlawrev-3752	54	2	is	be	AUX
inlawrev-3752	54	3	not	not	PART
inlawrev-3752	54	4	exactly	exactly	ADV
inlawrev-3752	54	5	a	a	DET
inlawrev-3752	54	6	compliment	compliment	NOUN
inlawrev-3752	54	7	for	for	ADP
inlawrev-3752	54	8	a	a	DET
inlawrev-3752	54	9	tax	tax	NOUN
inlawrev-3752	54	10	regulation	regulation	NOUN
inlawrev-3752	54	11	to	to	PART
inlawrev-3752	54	12	be	be	AUX
inlawrev-3752	54	13	called	call	VERB
inlawrev-3752	54	14	"	"	PUNCT
inlawrev-3752	54	15	fantastically	fantastically	ADV
inlawrev-3752	54	16	intricate	intricate	ADJ
inlawrev-3752	54	17	and	and	CCONJ
inlawrev-3752	54	18	detailed	detailed	ADJ
inlawrev-3752	54	19	"	"	PUNCT
inlawrev-3752	54	20	by	by	ADP
inlawrev-3752	54	21	a	a	DET
inlawrev-3752	54	22	federal	federal	ADJ
inlawrev-3752	54	23	district	district	NOUN
inlawrev-3752	54	24	courtjudge	courtjudge	NOUN
inlawrev-3752	54	25	,	,	PUNCT
inlawrev-3752	54	26	as	as	SCONJ
inlawrev-3752	54	27	supporting	support	VERB
inlawrev-3752	54	28	organizations	organization	NOUN
inlawrev-3752	54	29	have	have	VERB
inlawrev-3752	54	30	been.^	been.^	NOUN
inlawrev-3752	54	31	°	°	NUM
inlawrev-3752	54	32	but	but	CCONJ
inlawrev-3752	54	33	are	be	AUX
inlawrev-3752	54	34	the	the	DET
inlawrev-3752	54	35	supporting	support	VERB
inlawrev-3752	54	36	organization	organization	NOUN
inlawrev-3752	54	37	regulations	regulation	NOUN
inlawrev-3752	54	38	themselves	themselves	PRON
inlawrev-3752	54	39	the	the	DET
inlawrev-3752	54	40	problem	problem	NOUN
inlawrev-3752	54	41	,	,	PUNCT
inlawrev-3752	54	42	and	and	CCONJ
inlawrev-3752	54	43	are	be	AUX
inlawrev-3752	54	44	they	they	PRON
inlawrev-3752	54	45	the	the	DET
inlawrev-3752	54	46	only	only	ADJ
inlawrev-3752	54	47	source	source	NOUN
inlawrev-3752	54	48	of	of	ADP
inlawrev-3752	54	49	a	a	DET
inlawrev-3752	54	50	solution	solution	NOUN
inlawrev-3752	54	51	?	?	PUNCT
inlawrev-3752	55	1	some	some	DET
inlawrev-3752	55	2	reformers	reformer	NOUN
inlawrev-3752	55	3	believe	believe	VERB
inlawrev-3752	55	4	rewriting	rewrite	VERB
inlawrev-3752	55	5	the	the	DET
inlawrev-3752	55	6	supporting	support	VERB
inlawrev-3752	55	7	organization	organization	NOUN
inlawrev-3752	55	8	regulations	regulation	NOUN
inlawrev-3752	55	9	is	be	AUX
inlawrev-3752	55	10	necessary—^perhaps	necessary—^perhap	NOUN
inlawrev-3752	55	11	even	even	ADV
inlawrev-3752	55	12	to	to	ADP
inlawrev-3752	55	13	the	the	DET
inlawrev-3752	55	14	extent	extent	NOUN
inlawrev-3752	55	15	of	of	ADP
inlawrev-3752	55	16	eliminating	eliminate	VERB
inlawrev-3752	55	17	a	a	DET
inlawrev-3752	55	18	form	form	NOUN
inlawrev-3752	55	19	of	of	ADP
inlawrev-3752	55	20	supporting	support	VERB
inlawrev-3752	55	21	organization	organization	NOUN
inlawrev-3752	55	22	that	that	PRON
inlawrev-3752	55	23	the	the	DET
inlawrev-3752	55	24	regulations	regulation	NOUN
inlawrev-3752	55	25	created	create	VERB
inlawrev-3752	55	26	.	.	PUNCT
inlawrev-3752	56	1	would	would	AUX
inlawrev-3752	56	2	this	this	DET
inlawrev-3752	56	3	approach	approach	NOUN
inlawrev-3752	56	4	be	be	AUX
inlawrev-3752	56	5	necessary	necessary	ADJ
inlawrev-3752	56	6	or	or	CCONJ
inlawrev-3752	56	7	sufficient	sufficient	ADJ
inlawrev-3752	56	8	?	?	PUNCT
inlawrev-3752	57	1	or	or	CCONJ
inlawrev-3752	57	2	might	might	AUX
inlawrev-3752	57	3	the	the	DET
inlawrev-3752	57	4	problems	problem	NOUN
inlawrev-3752	57	5	with	with	ADP
inlawrev-3752	57	6	supporting	support	VERB
inlawrev-3752	57	7	organizations	organization	NOUN
inlawrev-3752	57	8	lie	lie	VERB
inlawrev-3752	57	9	not	not	PART
inlawrev-3752	57	10	in	in	ADP
inlawrev-3752	57	11	their	their	PRON
inlawrev-3752	57	12	structure	structure	NOUN
inlawrev-3752	57	13	,	,	PUNCT
inlawrev-3752	57	14	but	but	CCONJ
inlawrev-3752	57	15	in	in	ADP
inlawrev-3752	57	16	their	their	PRON
inlawrev-3752	57	17	oversight	oversight	NOUN
inlawrev-3752	57	18	?	?	PUNCT
inlawrev-3752	58	1	this	this	DET
inlawrev-3752	58	2	article	article	NOUN
inlawrev-3752	58	3	suggests	suggest	VERB
inlawrev-3752	58	4	the	the	DET
inlawrev-3752	58	5	latter	latter	ADJ
inlawrev-3752	58	6	.	.	PUNCT
inlawrev-3752	59	1	the	the	DET
inlawrev-3752	59	2	abuses	abuse	NOUN
inlawrev-3752	59	3	plaguing	plague	VERB
inlawrev-3752	59	4	the	the	DET
inlawrev-3752	59	5	supporting	support	VERB
inlawrev-3752	59	6	organization	organization	NOUN
inlawrev-3752	59	7	culture	culture	NOUN
inlawrev-3752	59	8	may	may	AUX
inlawrev-3752	59	9	be	be	AUX
inlawrev-3752	59	10	related	relate	VERB
inlawrev-3752	59	11	to	to	ADP
inlawrev-3752	59	12	the	the	DET
inlawrev-3752	59	13	way	way	NOUN
inlawrev-3752	59	14	in	in	ADP
inlawrev-3752	59	15	which	which	PRON
inlawrev-3752	59	16	supporting	support	VERB
inlawrev-3752	59	17	organizations	organization	NOUN
inlawrev-3752	59	18	are	be	AUX
inlawrev-3752	59	19	required	require	VERB
inlawrev-3752	59	20	to	to	PART
inlawrev-3752	59	21	share	share	VERB
inlawrev-3752	59	22	their	their	PRON
inlawrev-3752	59	23	information	information	NOUN
inlawrev-3752	59	24	with	with	ADP
inlawrev-3752	59	25	the	the	DET
inlawrev-3752	59	26	public	public	NOUN
inlawrev-3752	59	27	:	:	PUNCT
inlawrev-3752	59	28	the	the	DET
inlawrev-3752	59	29	public	public	ADJ
inlawrev-3752	59	30	disclosure	disclosure	NOUN
inlawrev-3752	59	31	rules	rule	NOUN
inlawrev-3752	59	32	.	.	PUNCT
inlawrev-3752	60	1	supporting	support	VERB
inlawrev-3752	60	2	organizations	organization	NOUN
inlawrev-3752	60	3	offer	offer	VERB
inlawrev-3752	60	4	a	a	DET
inlawrev-3752	60	5	creative	creative	ADJ
inlawrev-3752	60	6	planned	plan	VERB
inlawrev-3752	60	7	giving	giving	NOUN
inlawrev-3752	60	8	option	option	NOUN
inlawrev-3752	60	9	and	and	CCONJ
inlawrev-3752	60	10	a	a	DET
inlawrev-3752	60	11	unique	unique	ADJ
inlawrev-3752	60	12	charitable	charitable	ADJ
inlawrev-3752	60	13	structure	structure	NOUN
inlawrev-3752	60	14	.	.	PUNCT
inlawrev-3752	61	1	this	this	DET
inlawrev-3752	61	2	article	article	NOUN
inlawrev-3752	61	3	explores	explore	VERB
inlawrev-3752	61	4	the	the	DET
inlawrev-3752	61	5	role	role	NOUN
inlawrev-3752	61	6	of	of	ADP
inlawrev-3752	61	7	these	these	DET
inlawrev-3752	61	8	charities	charity	NOUN
inlawrev-3752	61	9	,	,	PUNCT
inlawrev-3752	61	10	the	the	DET
inlawrev-3752	61	11	abuses	abuse	NOUN
inlawrev-3752	61	12	related	relate	VERB
inlawrev-3752	61	13	to	to	ADP
inlawrev-3752	61	14	them	they	PRON
inlawrev-3752	61	15	,	,	PUNCT
inlawrev-3752	61	16	and	and	CCONJ
inlawrev-3752	61	17	proposals	proposal	NOUN
inlawrev-3752	61	18	for	for	ADP
inlawrev-3752	61	19	reforming	reform	VERB
inlawrev-3752	61	20	them	they	PRON
inlawrev-3752	61	21	.	.	PUNCT
inlawrev-3752	62	1	first	first	ADV
inlawrev-3752	62	2	,	,	PUNCT
inlawrev-3752	62	3	parts	part	NOUN
inlawrev-3752	62	4	i	i	PRON
inlawrev-3752	62	5	and	and	CCONJ
inlawrev-3752	62	6	ii	ii	PROPN
inlawrev-3752	62	7	discuss	discuss	VERB
inlawrev-3752	62	8	the	the	DET
inlawrev-3752	62	9	history	history	NOUN
inlawrev-3752	62	10	of	of	ADP
inlawrev-3752	62	11	supporting	support	VERB
inlawrev-3752	62	12	organizations	organization	NOUN
inlawrev-3752	62	13	and	and	CCONJ
inlawrev-3752	62	14	the	the	DET
inlawrev-3752	62	15	tax	tax	NOUN
inlawrev-3752	62	16	rules	rule	NOUN
inlawrev-3752	62	17	that	that	PRON
inlawrev-3752	62	18	govern	govern	VERB
inlawrev-3752	62	19	them	they	PRON
inlawrev-3752	62	20	.	.	PUNCT
inlawrev-3752	63	1	next	next	ADV
inlawrev-3752	63	2	,	,	PUNCT
inlawrev-3752	63	3	part	part	NOUN
inlawrev-3752	63	4	in	in	ADP
inlawrev-3752	63	5	explores	explore	NOUN
inlawrev-3752	63	6	what	what	PRON
inlawrev-3752	63	7	makes	make	VERB
inlawrev-3752	63	8	supporting	support	VERB
inlawrev-3752	63	9	organizations	organization	NOUN
inlawrev-3752	63	10	such	such	DET
inlawrev-3752	63	11	a	a	DET
inlawrev-3752	63	12	unique	unique	ADJ
inlawrev-3752	63	13	and	and	CCONJ
inlawrev-3752	63	14	useful	useful	ADJ
inlawrev-3752	63	15	charitable	charitable	ADJ
inlawrev-3752	63	16	tool	tool	NOUN
inlawrev-3752	63	17	.	.	PUNCT
inlawrev-3752	64	1	part	part	NOUN
inlawrev-3752	64	2	iv	iv	X
inlawrev-3752	64	3	then	then	ADV
inlawrev-3752	64	4	examines	examine	VERB
inlawrev-3752	64	5	modem	modem	NOUN
inlawrev-3752	64	6	concerns	concern	NOUN
inlawrev-3752	64	7	with	with	ADP
inlawrev-3752	64	8	supporting	support	VERB
inlawrev-3752	64	9	organization	organization	NOUN
inlawrev-3752	64	10	abuse	abuse	NOUN
inlawrev-3752	64	11	,	,	PUNCT
inlawrev-3752	64	12	and	and	CCONJ
inlawrev-3752	64	13	part	part	NOUN
inlawrev-3752	64	14	v	v	NOUN
inlawrev-3752	64	15	discusses	discuss	VERB
inlawrev-3752	64	16	proposals	proposal	NOUN
inlawrev-3752	64	17	for	for	ADP
inlawrev-3752	64	18	reform	reform	NOUN
inlawrev-3752	64	19	.	.	PUNCT
inlawrev-3752	65	1	finally	finally	ADV
inlawrev-3752	65	2	,	,	PUNCT
inlawrev-3752	65	3	part	part	NOUN
inlawrev-3752	65	4	vi	vi	PROPN
inlawrev-3752	65	5	recommends	recommend	VERB
inlawrev-3752	65	6	a	a	DET
inlawrev-3752	65	7	way	way	NOUN
inlawrev-3752	65	8	to	to	PART
inlawrev-3752	65	9	reform	reform	VERB
inlawrev-3752	65	10	supporting	support	VERB
inlawrev-3752	65	11	organizations	organization	NOUN
inlawrev-3752	65	12	through	through	ADP
inlawrev-3752	65	13	a	a	DET
inlawrev-3752	65	14	back	back	ADJ
inlawrev-3752	65	15	-	-	PUNCT
inlawrev-3752	65	16	door—^by	door—^by	NOUN
inlawrev-3752	65	17	expanding	expand	VERB
inlawrev-3752	65	18	the	the	DET
inlawrev-3752	65	19	public	public	ADJ
inlawrev-3752	65	20	disclosure	disclosure	NOUN
inlawrev-3752	65	21	requirements	requirement	NOUN
inlawrev-3752	65	22	.	.	PUNCT
inlawrev-3752	66	1	i.	i.	PROPN
inlawrev-3752	66	2	history	history	NOUN
inlawrev-3752	66	3	of	of	ADP
inlawrev-3752	66	4	supporting	support	VERB
inlawrev-3752	66	5	organizations	organization	NOUN
inlawrev-3752	66	6	supporting	support	VERB
inlawrev-3752	66	7	organizations	organization	NOUN
inlawrev-3752	66	8	,	,	PUNCT
inlawrev-3752	66	9	in	in	ADP
inlawrev-3752	66	10	their	their	PRON
inlawrev-3752	66	11	current	current	ADJ
inlawrev-3752	66	12	form	form	NOUN
inlawrev-3752	66	13	,	,	PUNCT
inlawrev-3752	66	14	were	be	AUX
inlawrev-3752	66	15	established	establish	VERB
inlawrev-3752	66	16	by	by	ADP
inlawrev-3752	66	17	the	the	DET
inlawrev-3752	66	18	tax	tax	NOUN
inlawrev-3752	66	19	reform	reform	NOUN
inlawrev-3752	66	20	act	act	NOUN
inlawrev-3752	66	21	of	of	ADP
inlawrev-3752	66	22	1969	1969	NUM
inlawrev-3752	66	23	(	(	PUNCT
inlawrev-3752	66	24	"	"	PUNCT
inlawrev-3752	66	25	tax	tax	NOUN
inlawrev-3752	66	26	reform	reform	NOUN
inlawrev-3752	66	27	act").^^	act").^^	VERB
inlawrev-3752	66	28	this	this	DET
inlawrev-3752	66	29	legislation	legislation	NOUN
inlawrev-3752	66	30	,	,	PUNCT
inlawrev-3752	66	31	aimed	aim	VERB
inlawrev-3752	66	32	at	at	ADP
inlawrev-3752	66	33	curbing	curb	VERB
inlawrev-3752	66	34	abuse	abuse	NOUN
inlawrev-3752	66	35	of	of	ADP
inlawrev-3752	66	36	tax	tax	NOUN
inlawrev-3752	66	37	-	-	PUNCT
inlawrev-3752	66	38	exempt	exempt	ADJ
inlawrev-3752	66	39	charitable	charitable	ADJ
inlawrev-3752	66	40	foundations	foundation	NOUN
inlawrev-3752	66	41	,	,	PUNCT
inlawrev-3752	66	42	distinguished	distinguish	VERB
inlawrev-3752	66	43	two	two	NUM
inlawrev-3752	66	44	categories	category	NOUN
inlawrev-3752	66	45	of	of	ADP
inlawrev-3752	66	46	exempt	exempt	ADJ
inlawrev-3752	66	47	organizations	organization	NOUN
inlawrev-3752	66	48	:	:	PUNCT
inlawrev-3752	66	49	those	those	PRON
inlawrev-3752	66	50	that	that	PRON
inlawrev-3752	66	51	were	be	AUX
inlawrev-3752	66	52	categorized	categorize	VERB
inlawrev-3752	66	53	as	as	ADP
inlawrev-3752	66	54	private	private	ADJ
inlawrev-3752	66	55	foundations	foundation	NOUN
inlawrev-3752	66	56	and	and	CCONJ
inlawrev-3752	66	57	those	those	PRON
inlawrev-3752	66	58	that	that	PRON
inlawrev-3752	66	59	were	be	AUX
inlawrev-3752	66	60	not.^^	not.^^	ADJ
inlawrev-3752	66	61	among	among	ADP
inlawrev-3752	66	62	those	those	DET
inlawrev-3752	66	63	exempt	exempt	ADJ
inlawrev-3752	66	64	organizations	organization	NOUN
inlawrev-3752	66	65	not	not	PART
inlawrev-3752	66	66	categorized	categorize	VERB
inlawrev-3752	66	67	as	as	SCONJ
inlawrev-3752	66	68	private	private	ADJ
inlawrev-3752	66	69	foundations	foundation	NOUN
inlawrev-3752	66	70	were	be	AUX
inlawrev-3752	66	71	publicly	publicly	ADV
inlawrev-3752	66	72	supported	support	VERB
inlawrev-3752	66	73	charities,^^	charities,^^	ADV
inlawrev-3752	66	74	gross	gross	ADJ
inlawrev-3752	66	75	receipts	receipt	NOUN
inlawrev-3752	66	76	charities,'"^	charities,'"^	NOUN
inlawrev-3752	66	77	organizations	organization	NOUN
inlawrev-3752	66	78	promoting	promote	VERB
inlawrev-3752	66	79	public	public	ADJ
inlawrev-3752	66	80	safety,*^	safety,*^	NOUN
inlawrev-3752	66	81	and	and	CCONJ
inlawrev-3752	66	82	supporting	support	VERB
inlawrev-3752	66	83	organizations	organization	NOUN
inlawrev-3752	66	84	.	.	PUNCT
inlawrev-3752	67	1	'^	'^	VERB
inlawrev-3752	67	2	the	the	DET
inlawrev-3752	67	3	legislative	legislative	ADJ
inlawrev-3752	67	4	history	history	NOUN
inlawrev-3752	67	5	relating	relate	VERB
inlawrev-3752	67	6	to	to	ADP
inlawrev-3752	67	7	supporting	support	VERB
inlawrev-3752	67	8	organizations	organization	NOUN
inlawrev-3752	67	9	in	in	ADP
inlawrev-3752	67	10	the	the	DET
inlawrev-3752	67	11	tax	tax	NOUN
inlawrev-3752	67	12	reform	reform	NOUN
inlawrev-3752	67	13	act	act	NOUN
inlawrev-3752	67	14	is	be	AUX
inlawrev-3752	67	15	10	10	NUM
inlawrev-3752	67	16	.	.	PUNCT
inlawrev-3752	68	1	windsor	windsor	PROPN
inlawrev-3752	68	2	found	find	VERB
inlawrev-3752	68	3	,	,	PUNCT
inlawrev-3752	68	4	v.	v.	PROPN
inlawrev-3752	68	5	united	united	PROPN
inlawrev-3752	68	6	states	states	PROPN
inlawrev-3752	68	7	,	,	PUNCT
inlawrev-3752	68	8	no	no	INTJ
inlawrev-3752	68	9	.	.	NOUN
inlawrev-3752	68	10	76	76	NUM
inlawrev-3752	68	11	-	-	PUNCT
inlawrev-3752	68	12	0441	0441	NUM
inlawrev-3752	68	13	-	-	PUNCT
inlawrev-3752	68	14	r	r	NOUN
inlawrev-3752	68	15	,	,	PUNCT
inlawrev-3752	68	16	1977	1977	NUM
inlawrev-3752	68	17	u.s	u.s	PROPN
inlawrev-3752	68	18	.	.	PROPN
inlawrev-3752	68	19	dist	dist	PROPN
inlawrev-3752	68	20	.	.	PUNCT
inlawrev-3752	69	1	lexis	lexis	NOUN
inlawrev-3752	69	2	13643	13643	NUM
inlawrev-3752	69	3	,	,	PUNCT
inlawrev-3752	69	4	at	at	ADP
inlawrev-3752	69	5	*	*	NOUN
inlawrev-3752	69	6	5	5	NUM
inlawrev-3752	69	7	(	(	PUNCT
inlawrev-3752	69	8	e.d	e.d	PROPN
inlawrev-3752	69	9	.	.	PROPN
inlawrev-3752	69	10	va	va	PROPN
inlawrev-3752	69	11	.	.	PUNCT
inlawrev-3752	69	12	oct	oct	PROPN
inlawrev-3752	69	13	.	.	PROPN
inlawrev-3752	69	14	4	4	NUM
inlawrev-3752	69	15	,	,	PUNCT
inlawrev-3752	69	16	1977	1977	NUM
inlawrev-3752	69	17	)	)	PUNCT
inlawrev-3752	69	18	.	.	PUNCT
inlawrev-3752	70	1	district	district	NOUN
inlawrev-3752	70	2	judge	judge	NOUN
inlawrev-3752	70	3	warriner	warriner	AUX
inlawrev-3752	70	4	explained	explain	VERB
inlawrev-3752	70	5	that	that	SCONJ
inlawrev-3752	70	6	"	"	PUNCT
inlawrev-3752	70	7	the	the	DET
inlawrev-3752	70	8	internal	internal	ADJ
inlawrev-3752	70	9	revenue	revenue	NOUN
inlawrev-3752	70	10	service	service	NOUN
inlawrev-3752	70	11	has	have	AUX
inlawrev-3752	70	12	drafted	draft	VERB
inlawrev-3752	70	13	fantastically	fantastically	ADV
inlawrev-3752	70	14	intricate	intricate	ADJ
inlawrev-3752	70	15	and	and	CCONJ
inlawrev-3752	70	16	detailed	detailed	ADJ
inlawrev-3752	70	17	regulations	regulation	NOUN
inlawrev-3752	70	18	in	in	ADP
inlawrev-3752	70	19	an	an	DET
inlawrev-3752	70	20	attempt	attempt	NOUN
inlawrev-3752	70	21	to	to	PART
inlawrev-3752	70	22	thwart	thwart	VERB
inlawrev-3752	70	23	the	the	DET
inlawrev-3752	70	24	fantastically	fantastically	ADV
inlawrev-3752	70	25	intricate	intricate	ADJ
inlawrev-3752	70	26	and	and	CCONJ
inlawrev-3752	70	27	detailed	detailed	ADJ
inlawrev-3752	70	28	efforts	effort	NOUN
inlawrev-3752	70	29	oftaxpayers	oftaxpayer	NOUN
inlawrev-3752	70	30	to	to	PART
inlawrev-3752	70	31	obtain	obtain	VERB
inlawrev-3752	70	32	private	private	ADJ
inlawrev-3752	70	33	benefits	benefit	NOUN
inlawrev-3752	70	34	from	from	ADP
inlawrev-3752	70	35	foundations	foundation	NOUN
inlawrev-3752	70	36	while	while	SCONJ
inlawrev-3752	70	37	avoiding	avoid	VERB
inlawrev-3752	70	38	the	the	DET
inlawrev-3752	70	39	imposition	imposition	NOUN
inlawrev-3752	70	40	of	of	ADP
inlawrev-3752	70	41	taxes	taxis	NOUN
inlawrev-3752	70	42	.	.	PUNCT
inlawrev-3752	70	43	"	"	PUNCT
inlawrev-3752	71	1	i	i	PRON
inlawrev-3752	71	2	d.	d.	PROPN
inlawrev-3752	71	3	11	11	NUM
inlawrev-3752	71	4	.	.	PUNCT
inlawrev-3752	72	1	tax	tax	NOUN
inlawrev-3752	72	2	reform	reform	PROPN
inlawrev-3752	72	3	act	act	NOUN
inlawrev-3752	72	4	of	of	ADP
inlawrev-3752	72	5	1969	1969	NUM
inlawrev-3752	72	6	,	,	PUNCT
inlawrev-3752	72	7	pub	pub	NOUN
inlawrev-3752	72	8	.	.	PUNCT
inlawrev-3752	73	1	l.	l.	PROPN
inlawrev-3752	73	2	no	no	INTJ
inlawrev-3752	73	3	.	.	PROPN
inlawrev-3752	74	1	91	91	NUM
inlawrev-3752	74	2	-	-	SYM
inlawrev-3752	74	3	172	172	NUM
inlawrev-3752	74	4	,	,	PUNCT
inlawrev-3752	74	5	83	83	NUM
inlawrev-3752	74	6	stat	stat	NOUN
inlawrev-3752	74	7	.	.	PUNCT
inlawrev-3752	75	1	487	487	NUM
inlawrev-3752	75	2	(	(	PUNCT
inlawrev-3752	75	3	codified	codify	VERB
inlawrev-3752	75	4	as	as	SCONJ
inlawrev-3752	75	5	amended	amend	VERB
inlawrev-3752	75	6	at	at	ADP
inlawrev-3752	75	7	i.r.c	i.r.c	NOUN
inlawrev-3752	75	8	.	.	PUNCT
inlawrev-3752	76	1	§	§	PROPN
inlawrev-3752	76	2	509	509	NUM
inlawrev-3752	76	3	(	(	PUNCT
inlawrev-3752	76	4	2000	2000	NUM
inlawrev-3752	76	5	)	)	PUNCT
inlawrev-3752	76	6	)	)	PUNCT
inlawrev-3752	76	7	.	.	PUNCT
inlawrev-3752	77	1	12	12	NUM
inlawrev-3752	77	2	.	.	PUNCT
inlawrev-3752	78	1	5^ei.r.c.§	5^ei.r.c.§	NUM
inlawrev-3752	78	2	509(a)(1	509(a)(1	NUM
inlawrev-3752	78	3	)	)	PUNCT
inlawrev-3752	78	4	(	(	PUNCT
inlawrev-3752	78	5	2000	2000	NUM
inlawrev-3752	78	6	)	)	PUNCT
inlawrev-3752	78	7	.	.	PUNCT
inlawrev-3752	79	1	13	13	NUM
inlawrev-3752	79	2	.	.	X
inlawrev-3752	79	3	see	see	VERB
inlawrev-3752	79	4	i	i	PRON
inlawrev-3752	79	5	d.	d.	PROPN
inlawrev-3752	79	6	§	§	PROPN
inlawrev-3752	79	7	509(a)(2)(a)(i	509(a)(2)(a)(i	NUM
inlawrev-3752	79	8	)	)	PUNCT
inlawrev-3752	79	9	.	.	PUNCT
inlawrev-3752	80	1	14	14	NUM
inlawrev-3752	80	2	.	.	PUNCT
inlawrev-3752	81	1	see	see	VERB
inlawrev-3752	81	2	i	i	PROPN
inlawrev-3752	81	3	d	d	PROPN
inlawrev-3752	81	4	§	§	PROPN
inlawrev-3752	81	5	509(a)(2)(a)(ii	509(a)(2)(a)(ii	NUM
inlawrev-3752	81	6	)	)	PUNCT
inlawrev-3752	81	7	.	.	PUNCT
inlawrev-3752	82	1	15	15	X
inlawrev-3752	82	2	.	.	X
inlawrev-3752	82	3	see	see	VERB
inlawrev-3752	82	4	i	i	PROPN
inlawrev-3752	82	5	d	d	PROPN
inlawrev-3752	82	6	§	§	PROPN
inlawrev-3752	82	7	509(a)(4	509(a)(4	PROPN
inlawrev-3752	82	8	)	)	PUNCT
inlawrev-3752	82	9	.	.	PUNCT
inlawrev-3752	83	1	16	16	NUM
inlawrev-3752	83	2	.	.	PUNCT
inlawrev-3752	84	1	see	see	VERB
inlawrev-3752	84	2	i	i	PROPN
inlawrev-3752	84	3	d	d	PROPN
inlawrev-3752	84	4	§	§	PROPN
inlawrev-3752	84	5	509(a)(3	509(a)(3	NUM
inlawrev-3752	84	6	)	)	PUNCT
inlawrev-3752	84	7	.	.	PUNCT
inlawrev-3752	85	1	2006	2006	NUM
inlawrev-3752	85	2	]	]	PUNCT
inlawrev-3752	85	3	supporting	support	VERB
inlawrev-3752	85	4	the	the	DET
inlawrev-3752	85	5	supporting	support	VERB
inlawrev-3752	85	6	organization	organization	NOUN
inlawrev-3752	85	7	21	21	NUM
inlawrev-3752	85	8	1	1	NUM
inlawrev-3752	85	9	relatively	relatively	ADV
inlawrev-3752	85	10	sparse	sparse	ADJ
inlawrev-3752	85	11	.	.	PUNCT
inlawrev-3752	86	1	the	the	DET
inlawrev-3752	86	2	senate	senate	PROPN
inlawrev-3752	86	3	report	report	PROPN
inlawrev-3752	86	4	(	(	PUNCT
inlawrev-3752	86	5	no	no	INTJ
inlawrev-3752	86	6	.	.	NOUN
inlawrev-3752	86	7	91	91	NUM
inlawrev-3752	86	8	-	-	PUNCT
inlawrev-3752	86	9	552)'^	552)'^	NUM
inlawrev-3752	86	10	and	and	CCONJ
inlawrev-3752	86	11	house	house	NOUN
inlawrev-3752	86	12	report	report	NOUN
inlawrev-3752	86	13	(	(	PUNCT
inlawrev-3752	86	14	no	no	INTJ
inlawrev-3752	86	15	.	.	PUNCT
inlawrev-3752	87	1	91413)^^	91413)^^	NUM
inlawrev-3752	87	2	mention	mention	VERB
inlawrev-3752	87	3	supporting	support	VERB
inlawrev-3752	87	4	organizations	organization	NOUN
inlawrev-3752	87	5	only	only	ADV
inlawrev-3752	87	6	briefly	briefly	ADV
inlawrev-3752	87	7	.	.	PUNCT
inlawrev-3752	88	1	notwithstanding	notwithstanding	ADP
inlawrev-3752	88	2	the	the	DET
inlawrev-3752	88	3	brevity	brevity	NOUN
inlawrev-3752	88	4	of	of	ADP
inlawrev-3752	88	5	the	the	DET
inlawrev-3752	88	6	congressional	congressional	ADJ
inlawrev-3752	88	7	record	record	NOUN
inlawrev-3752	88	8	,	,	PUNCT
inlawrev-3752	88	9	a	a	DET
inlawrev-3752	88	10	review	review	NOUN
inlawrev-3752	88	11	of	of	ADP
inlawrev-3752	88	12	the	the	DET
inlawrev-3752	88	13	legislative	legislative	ADJ
inlawrev-3752	88	14	history	history	NOUN
inlawrev-3752	88	15	demonstrates	demonstrate	VERB
inlawrev-3752	88	16	a	a	DET
inlawrev-3752	88	17	consistency	consistency	NOUN
inlawrev-3752	88	18	in	in	ADP
inlawrev-3752	88	19	the	the	DET
inlawrev-3752	88	20	justification	justification	NOUN
inlawrev-3752	88	21	for	for	ADP
inlawrev-3752	88	22	tax	tax	NOUN
inlawrev-3752	88	23	-	-	PUNCT
inlawrev-3752	88	24	exempt	exempt	ADJ
inlawrev-3752	88	25	status	status	NOUN
inlawrev-3752	88	26	of	of	ADP
inlawrev-3752	88	27	supporting	support	VERB
inlawrev-3752	88	28	organizations	organization	NOUN
inlawrev-3752	88	29	.	.	PUNCT
inlawrev-3752	89	1	the	the	DET
inlawrev-3752	89	2	oversight	oversight	NOUN
inlawrev-3752	89	3	rules	rule	NOUN
inlawrev-3752	89	4	created	create	VERB
inlawrev-3752	89	5	in	in	ADP
inlawrev-3752	89	6	the	the	DET
inlawrev-3752	89	7	tax	tax	NOUN
inlawrev-3752	89	8	reform	reform	PROPN
inlawrev-3752	89	9	act	act	PROPN
inlawrev-3752	89	10	,	,	PUNCT
inlawrev-3752	89	11	applicable	applicable	ADJ
inlawrev-3752	89	12	to	to	ADP
inlawrev-3752	89	13	private	private	ADJ
inlawrev-3752	89	14	foundations	foundation	NOUN
inlawrev-3752	89	15	,	,	PUNCT
inlawrev-3752	89	16	were	be	AUX
inlawrev-3752	89	17	created	create	VERB
inlawrev-3752	89	18	to	to	PART
inlawrev-3752	89	19	combat	combat	VERB
inlawrev-3752	89	20	abusive	abusive	ADJ
inlawrev-3752	89	21	transactions	transaction	NOUN
inlawrev-3752	89	22	rampant	rampant	ADJ
inlawrev-3752	89	23	in	in	ADP
inlawrev-3752	89	24	the	the	DET
inlawrev-3752	89	25	world	world	NOUN
inlawrev-3752	89	26	of	of	ADP
inlawrev-3752	89	27	charitable	charitable	ADJ
inlawrev-3752	89	28	foundations	foundation	NOUN
inlawrev-3752	89	29	.	.	PUNCT
inlawrev-3752	90	1	public	public	ADJ
inlawrev-3752	90	2	charities	charity	NOUN
inlawrev-3752	90	3	were	be	AUX
inlawrev-3752	90	4	not	not	PART
inlawrev-3752	90	5	subject	subject	ADJ
inlawrev-3752	90	6	to	to	ADP
inlawrev-3752	90	7	these	these	DET
inlawrev-3752	90	8	rules	rule	NOUN
inlawrev-3752	90	9	,	,	PUNCT
inlawrev-3752	90	10	based	base	VERB
inlawrev-3752	90	11	on	on	ADP
inlawrev-3752	90	12	the	the	DET
inlawrev-3752	90	13	belief	belief	NOUN
inlawrev-3752	90	14	that	that	SCONJ
inlawrev-3752	90	15	dependence	dependence	NOUN
inlawrev-3752	90	16	on	on	ADP
inlawrev-3752	90	17	public	public	ADJ
inlawrev-3752	90	18	support	support	NOUN
inlawrev-3752	90	19	and	and	CCONJ
inlawrev-3752	90	20	accompanying	accompany	VERB
inlawrev-3752	90	21	public	public	ADJ
inlawrev-3752	90	22	scrutiny	scrutiny	NOUN
inlawrev-3752	90	23	would	would	AUX
inlawrev-3752	90	24	prevent	prevent	VERB
inlawrev-3752	90	25	such	such	ADJ
inlawrev-3752	90	26	abuse	abuse	NOUN
inlawrev-3752	90	27	from	from	ADP
inlawrev-3752	90	28	occurring	occur	VERB
inlawrev-3752	90	29	with	with	ADP
inlawrev-3752	90	30	charitable	charitable	ADJ
inlawrev-3752	90	31	funds	fund	NOUN
inlawrev-3752	90	32	.	.	PUNCT
inlawrev-3752	91	1	*	*	PUNCT
inlawrev-3752	91	2	^	^	PUNCT
inlawrev-3752	91	3	supporting	support	VERB
inlawrev-3752	91	4	organizations	organization	NOUN
inlawrev-3752	91	5	were	be	AUX
inlawrev-3752	91	6	distinguished	distinguish	VERB
inlawrev-3752	91	7	from	from	ADP
inlawrev-3752	91	8	organizations	organization	NOUN
inlawrev-3752	91	9	subject	subject	ADJ
inlawrev-3752	91	10	to	to	ADP
inlawrev-3752	91	11	the	the	DET
inlawrev-3752	91	12	rules	rule	NOUN
inlawrev-3752	91	13	applicable	applicable	ADJ
inlawrev-3752	91	14	to	to	ADP
inlawrev-3752	91	15	private	private	ADJ
inlawrev-3752	91	16	foundations	foundation	NOUN
inlawrev-3752	91	17	because	because	SCONJ
inlawrev-3752	91	18	,	,	PUNCT
inlawrev-3752	91	19	in	in	ADP
inlawrev-3752	91	20	theory	theory	NOUN
inlawrev-3752	91	21	,	,	PUNCT
inlawrev-3752	91	22	"	"	PUNCT
inlawrev-3752	91	23	[	[	X
inlawrev-3752	91	24	supporting	support	VERB
inlawrev-3752	91	25	organizations	organization	NOUN
inlawrev-3752	91	26	]	]	PUNCT
inlawrev-3752	91	27	are	be	AUX
inlawrev-3752	91	28	subject	subject	ADJ
inlawrev-3752	91	29	to	to	ADP
inlawrev-3752	91	30	the	the	DET
inlawrev-3752	91	31	scrutiny	scrutiny	NOUN
inlawrev-3752	91	32	of	of	ADP
inlawrev-3752	91	33	a	a	DET
inlawrev-3752	91	34	public	public	ADJ
inlawrev-3752	91	35	charity	charity	NOUN
inlawrev-3752	91	36	.	.	PUNCT
inlawrev-3752	92	1	"^^	"^^	PROPN
inlawrev-3752	92	2	a.	a.	PROPN
inlawrev-3752	92	3	house	house	PROPN
inlawrev-3752	92	4	and	and	CCONJ
inlawrev-3752	92	5	senate	senate	PROPN
inlawrev-3752	92	6	reports	report	VERB
inlawrev-3752	92	7	ofthe	ofthe	VERB
inlawrev-3752	92	8	1969	1969	NUM
inlawrev-3752	92	9	tax	tax	NOUN
inlawrev-3752	92	10	reform	reform	NOUN
inlawrev-3752	92	11	act	act	VERB
inlawrev-3752	92	12	the	the	DET
inlawrev-3752	92	13	house	house	PROPN
inlawrev-3752	92	14	report	report	NOUN
inlawrev-3752	92	15	of	of	ADP
inlawrev-3752	92	16	1969	1969	NUM
inlawrev-3752	92	17	explains	explain	VERB
inlawrev-3752	92	18	the	the	DET
inlawrev-3752	92	19	establishment	establishment	NOUN
inlawrev-3752	92	20	of	of	ADP
inlawrev-3752	92	21	section	section	NOUN
inlawrev-3752	92	22	509	509	NUM
inlawrev-3752	92	23	,	,	PUNCT
inlawrev-3752	92	24	defines	define	VERB
inlawrev-3752	92	25	"	"	PUNCT
inlawrev-3752	92	26	private	private	ADJ
inlawrev-3752	92	27	foundations	foundation	NOUN
inlawrev-3752	92	28	,	,	PUNCT
inlawrev-3752	92	29	"	"	PUNCT
inlawrev-3752	92	30	and	and	CCONJ
inlawrev-3752	92	31	explores	explore	VERB
inlawrev-3752	92	32	why	why	SCONJ
inlawrev-3752	92	33	certain	certain	ADJ
inlawrev-3752	92	34	types	type	NOUN
inlawrev-3752	92	35	of	of	ADP
inlawrev-3752	92	36	charities	charity	NOUN
inlawrev-3752	92	37	are	be	AUX
inlawrev-3752	92	38	excluded	exclude	VERB
inlawrev-3752	92	39	from	from	ADP
inlawrev-3752	92	40	this	this	DET
inlawrev-3752	92	41	definition	definition	NOUN
inlawrev-3752	92	42	and	and	CCONJ
inlawrev-3752	92	43	the	the	DET
inlawrev-3752	92	44	rules	rule	NOUN
inlawrev-3752	92	45	incumbent	incumbent	ADJ
inlawrev-3752	92	46	upon	upon	SCONJ
inlawrev-3752	92	47	private	private	ADJ
inlawrev-3752	92	48	foundations.^^	foundations.^^	NOUN
inlawrev-3752	92	49	after	after	ADP
inlawrev-3752	92	50	differentiating	differentiate	VERB
inlawrev-3752	92	51	publicly	publicly	ADV
inlawrev-3752	92	52	supported	support	VERB
inlawrev-3752	92	53	organizations	organization	NOUN
inlawrev-3752	92	54	and	and	CCONJ
inlawrev-3752	92	55	gross	gross	ADJ
inlawrev-3752	92	56	receipts	receipt	NOUN
inlawrev-3752	92	57	organizations	organization	NOUN
inlawrev-3752	92	58	,	,	PUNCT
inlawrev-3752	92	59	the	the	DET
inlawrev-3752	92	60	house	house	NOUN
inlawrev-3752	92	61	discussed	discuss	VERB
inlawrev-3752	92	62	supporting	support	VERB
inlawrev-3752	92	63	organizations	organization	NOUN
inlawrev-3752	92	64	:	:	PUNCT
inlawrev-3752	92	65	another	another	DET
inlawrev-3752	92	66	category	category	NOUN
inlawrev-3752	92	67	oforganizations	oforganization	NOUN
inlawrev-3752	92	68	removed	remove	VERB
inlawrev-3752	92	69	from	from	ADP
inlawrev-3752	92	70	the	the	DET
inlawrev-3752	92	71	definition	definition	NOUN
inlawrev-3752	92	72	ofprivate	ofprivate	NOUN
inlawrev-3752	92	73	foundations	foundation	NOUN
inlawrev-3752	92	74	comprises	comprise	VERB
inlawrev-3752	92	75	those	those	DET
inlawrev-3752	92	76	organizations	organization	NOUN
inlawrev-3752	92	77	which	which	PRON
inlawrev-3752	92	78	are	be	AUX
inlawrev-3752	92	79	organized	organize	VERB
inlawrev-3752	92	80	and	and	CCONJ
inlawrev-3752	92	81	operated	operate	VERB
inlawrev-3752	92	82	exclusively	exclusively	ADV
inlawrev-3752	92	83	for	for	ADP
inlawrev-3752	92	84	the	the	DET
inlawrev-3752	92	85	benefit	benefit	NOUN
inlawrev-3752	92	86	of	of	ADP
inlawrev-3752	92	87	one	one	NUM
inlawrev-3752	92	88	or	or	CCONJ
inlawrev-3752	92	89	more	more	ADJ
inlawrev-3752	92	90	of	of	ADP
inlawrev-3752	92	91	the	the	DET
inlawrev-3752	92	92	30	30	NUM
inlawrev-3752	92	93	-	-	PUNCT
inlawrev-3752	92	94	percent	percent	NOUN
inlawrev-3752	92	95	organizations	organization	NOUN
inlawrev-3752	92	96	or	or	CCONJ
inlawrev-3752	92	97	broadly	broadly	ADV
inlawrev-3752	92	98	based	base	VERB
inlawrev-3752	92	99	organizations	organization	NOUN
inlawrev-3752	92	100	described	describe	VERB
inlawrev-3752	92	101	above	above	ADV
inlawrev-3752	92	102	,	,	PUNCT
inlawrev-3752	92	103	provided	provide	VERB
inlawrev-3752	92	104	that	that	SCONJ
inlawrev-3752	92	105	they	they	PRON
inlawrev-3752	92	106	are	be	AUX
inlawrev-3752	92	107	operated	operate	VERB
inlawrev-3752	92	108	,	,	PUNCT
inlawrev-3752	92	109	supervised	supervised	ADJ
inlawrev-3752	92	110	,	,	PUNCT
inlawrev-3752	92	111	or	or	CCONJ
inlawrev-3752	92	112	controlled	control	VERB
inlawrev-3752	92	113	by	by	ADP
inlawrev-3752	92	114	one	one	NUM
inlawrev-3752	92	115	or	or	CCONJ
inlawrev-3752	92	116	more	more	ADJ
inlawrev-3752	92	117	such	such	ADJ
inlawrev-3752	92	118	organizations	organization	NOUN
inlawrev-3752	92	119	,	,	PUNCT
inlawrev-3752	92	120	or	or	CCONJ
inlawrev-3752	92	121	in	in	ADP
inlawrev-3752	92	122	connection	connection	NOUN
inlawrev-3752	92	123	with	with	ADP
inlawrev-3752	92	124	one	one	NUM
inlawrev-3752	92	125	such	such	ADJ
inlawrev-3752	92	126	organization	organization	NOUN
inlawrev-3752	92	127	,	,	PUNCT
inlawrev-3752	92	128	and	and	CCONJ
inlawrev-3752	92	129	are	be	AUX
inlawrev-3752	92	130	not	not	PART
inlawrev-3752	92	131	controlled	control	VERB
inlawrev-3752	92	132	directly	directly	ADV
inlawrev-3752	92	133	or	or	CCONJ
inlawrev-3752	92	134	indirectly	indirectly	ADV
inlawrev-3752	92	135	by	by	ADP
inlawrev-3752	92	136	disqualified	disqualify	VERB
inlawrev-3752	92	137	persons	person	NOUN
inlawrev-3752	92	138	(	(	PUNCT
inlawrev-3752	92	139	other	other	ADJ
inlawrev-3752	92	140	than	than	ADP
inlawrev-3752	92	141	foundation	foundation	NOUN
inlawrev-3752	92	142	managers	manager	NOUN
inlawrev-3752	92	143	,	,	PUNCT
inlawrev-3752	92	144	30	30	NUM
inlawrev-3752	92	145	-	-	PUNCT
inlawrev-3752	92	146	percent	percent	NOUN
inlawrev-3752	92	147	organizations	organization	NOUN
inlawrev-3752	92	148	,	,	PUNCT
inlawrev-3752	92	149	and	and	CCONJ
inlawrev-3752	92	150	broadly	broadly	ADV
inlawrev-3752	92	151	based	base	VERB
inlawrev-3752	92	152	organizations	organization	NOUN
inlawrev-3752	92	153	described	describe	VERB
inlawrev-3752	92	154	above	above	ADP
inlawrev-3752	92	155	)	)	PUNCT
inlawrev-3752	92	156	.	.	PUNCT
inlawrev-3752	93	1	in	in	ADP
inlawrev-3752	93	2	general	general	ADJ
inlawrev-3752	93	3	,	,	PUNCT
inlawrev-3752	93	4	religious	religious	ADJ
inlawrev-3752	93	5	organizations	organization	NOUN
inlawrev-3752	93	6	other	other	ADJ
inlawrev-3752	93	7	than	than	ADP
inlawrev-3752	93	8	churches	church	NOUN
inlawrev-3752	93	9	,	,	PUNCT
inlawrev-3752	93	10	the	the	DET
inlawrev-3752	93	11	hershey	hershey	PROPN
inlawrev-3752	93	12	trust	trust	PROPN
inlawrev-3752	93	13	(	(	PUNCT
inlawrev-3752	93	14	which	which	PRON
inlawrev-3752	93	15	is	be	AUX
inlawrev-3752	93	16	organized	organize	VERB
inlawrev-3752	93	17	and	and	CCONJ
inlawrev-3752	93	18	operated	operate	VERB
inlawrev-3752	93	19	for	for	ADP
inlawrev-3752	93	20	a	a	DET
inlawrev-3752	93	21	specific	specific	ADJ
inlawrev-3752	93	22	school	school	NOUN
inlawrev-3752	93	23	for	for	ADP
inlawrev-3752	93	24	orphaned	orphaned	ADJ
inlawrev-3752	93	25	boys	boy	NOUN
inlawrev-3752	93	26	and	and	CCONJ
inlawrev-3752	93	27	is	be	AUX
inlawrev-3752	93	28	controlled	control	VERB
inlawrev-3752	93	29	in	in	ADP
inlawrev-3752	93	30	connection	connection	NOUN
inlawrev-3752	93	31	with	with	ADP
inlawrev-3752	93	32	that	that	DET
inlawrev-3752	93	33	school	school	NOUN
inlawrev-3752	93	34	)	)	PUNCT
inlawrev-3752	93	35	,	,	PUNCT
inlawrev-3752	93	36	university	university	NOUN
inlawrev-3752	93	37	presses	press	NOUN
inlawrev-3752	93	38	,	,	PUNCT
inlawrev-3752	93	39	and	and	CCONJ
inlawrev-3752	93	40	similar	similar	ADJ
inlawrev-3752	93	41	organizations	organization	NOUN
inlawrev-3752	93	42	are	be	AUX
inlawrev-3752	93	43	examples	example	NOUN
inlawrev-3752	93	44	of	of	ADP
inlawrev-3752	93	45	organizations	organization	NOUN
inlawrev-3752	93	46	expected	expect	VERB
inlawrev-3752	93	47	to	to	PART
inlawrev-3752	93	48	qualify	qualify	VERB
inlawrev-3752	93	49	for	for	ADP
inlawrev-3752	93	50	this	this	PRON
inlawrev-3752	93	51	category.^^	category.^^	NOUN
inlawrev-3752	93	52	the	the	DET
inlawrev-3752	93	53	senate	senate	PROPN
inlawrev-3752	93	54	report	report	NOUN
inlawrev-3752	93	55	is	be	AUX
inlawrev-3752	93	56	virtually	virtually	ADV
inlawrev-3752	93	57	identical	identical	ADJ
inlawrev-3752	93	58	but	but	CCONJ
inlawrev-3752	93	59	does	do	AUX
inlawrev-3752	93	60	not	not	PART
inlawrev-3752	93	61	name	name	VERB
inlawrev-3752	93	62	the	the	DET
inlawrev-3752	93	63	hershey	hershey	PROPN
inlawrev-3752	93	64	trust	trust	NOUN
inlawrev-3752	93	65	explicitly	explicitly	ADV
inlawrev-3752	93	66	.	.	PUNCT
inlawrev-3752	94	1	instead	instead	ADV
inlawrev-3752	94	2	,	,	PUNCT
inlawrev-3752	94	3	it	it	PRON
inlawrev-3752	94	4	generally	generally	ADV
inlawrev-3752	94	5	describes	describe	VERB
inlawrev-3752	94	6	"	"	PUNCT
inlawrev-3752	94	7	organizations	organization	NOUN
inlawrev-3752	94	8	organized	organize	VERB
inlawrev-3752	94	9	and	and	CCONJ
inlawrev-3752	94	10	operated	operate	VERB
inlawrev-3752	94	11	for	for	ADP
inlawrev-3752	94	12	the	the	DET
inlawrev-3752	94	13	benefit	benefit	NOUN
inlawrev-3752	94	14	of	of	ADP
inlawrev-3752	94	15	a	a	DET
inlawrev-3752	94	16	specific	specific	ADJ
inlawrev-3752	94	17	school	school	NOUN
inlawrev-3752	94	18	and	and	CCONJ
inlawrev-3752	94	19	also	also	ADV
inlawrev-3752	94	20	controlled	control	VERB
inlawrev-3752	94	21	by	by	ADP
inlawrev-3752	94	22	or	or	CCONJ
inlawrev-3752	94	23	operated	operate	VERB
inlawrev-3752	94	24	in	in	ADP
inlawrev-3752	94	25	17	17	NUM
inlawrev-3752	94	26	.	.	PUNCT
inlawrev-3752	95	1	see	see	VERB
inlawrev-3752	95	2	infra	infra	NOUN
inlawrev-3752	95	3	note	note	VERB
inlawrev-3752	95	4	23	23	NUM
inlawrev-3752	95	5	.	.	PUNCT
inlawrev-3752	96	1	18	18	NUM
inlawrev-3752	96	2	.	.	X
inlawrev-3752	96	3	see	see	VERB
inlawrev-3752	96	4	infra	infra	NOUN
inlawrev-3752	96	5	not&s	not&s	ADJ
inlawrev-3752	96	6	21	21	NUM
inlawrev-3752	96	7	-	-	SYM
inlawrev-3752	96	8	22	22	NUM
inlawrev-3752	96	9	.	.	PUNCT
inlawrev-3752	97	1	19	19	NUM
inlawrev-3752	97	2	.	.	PUNCT
inlawrev-3752	97	3	quarrie	quarrie	VERB
inlawrev-3752	97	4	charitable	charitable	ADJ
inlawrev-3752	97	5	fund	fund	NOUN
inlawrev-3752	97	6	v.	v.	ADP
inlawrev-3752	97	7	comm'r	comm'r	PROPN
inlawrev-3752	97	8	,	,	PUNCT
inlawrev-3752	97	9	603	603	NUM
inlawrev-3752	97	10	f.2d	f.2d	NOUN
inlawrev-3752	97	11	1274	1274	NUM
inlawrev-3752	97	12	,	,	PUNCT
inlawrev-3752	97	13	1277	1277	NUM
inlawrev-3752	97	14	-	-	SYM
inlawrev-3752	97	15	78	78	NUM
inlawrev-3752	97	16	(	(	PUNCT
inlawrev-3752	97	17	7th	7th	ADJ
inlawrev-3752	97	18	cir	cir	NOUN
inlawrev-3752	97	19	.	.	PUNCT
inlawrev-3752	97	20	1979	1979	NUM
inlawrev-3752	97	21	)	)	PUNCT
inlawrev-3752	97	22	.	.	PUNCT
inlawrev-3752	98	1	20	20	NUM
inlawrev-3752	98	2	.	.	PUNCT
inlawrev-3752	99	1	/j	/j	INTJ
inlawrev-3752	99	2	.	.	PUNCT
inlawrev-3752	100	1	at	at	ADP
inlawrev-3752	100	2	1278	1278	NUM
inlawrev-3752	100	3	.	.	PUNCT
inlawrev-3752	101	1	21	21	NUM
inlawrev-3752	101	2	.	.	PUNCT
inlawrev-3752	102	1	h.r	h.r	PROPN
inlawrev-3752	102	2	.	.	PROPN
inlawrev-3752	102	3	rep	rep	PROPN
inlawrev-3752	102	4	.	.	PROPN
inlawrev-3752	102	5	no	no	INTJ
inlawrev-3752	102	6	.	.	NOUN
inlawrev-3752	103	1	91	91	NUM
inlawrev-3752	103	2	-	-	SYM
inlawrev-3752	103	3	413	413	NUM
inlawrev-3752	103	4	,	,	PUNCT
inlawrev-3752	103	5	pt	pt	X
inlawrev-3752	103	6	.	.	NOUN
inlawrev-3752	103	7	1	1	NUM
inlawrev-3752	103	8	(	(	PUNCT
inlawrev-3752	103	9	1969	1969	NUM
inlawrev-3752	103	10	)	)	PUNCT
inlawrev-3752	103	11	,	,	PUNCT
inlawrev-3752	103	12	as	as	SCONJ
inlawrev-3752	103	13	reprinted	reprint	VERB
inlawrev-3752	103	14	in	in	ADP
inlawrev-3752	103	15	1969	1969	NUM
inlawrev-3752	103	16	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3752	103	17	.	.	PUNCT
inlawrev-3752	103	18	1645	1645	NUM
inlawrev-3752	103	19	,	,	PUNCT
inlawrev-3752	103	20	1686	1686	NUM
inlawrev-3752	103	21	.	.	PUNCT
inlawrev-3752	104	1	22	22	NUM
inlawrev-3752	104	2	.	.	PUNCT
inlawrev-3752	105	1	i	i	PRON
inlawrev-3752	105	2	d.	d.	PROPN
inlawrev-3752	105	3	at	at	ADP
inlawrev-3752	105	4	225	225	NUM
inlawrev-3752	105	5	-	-	SYM
inlawrev-3752	105	6	21	21	NUM
inlawrev-3752	105	7	.	.	PUNCT
inlawrev-3752	106	1	212	212	NUM
inlawrev-3752	106	2	indiana	indiana	PROPN
inlawrev-3752	106	3	law	law	PROPN
inlawrev-3752	106	4	review	review	NOUN
inlawrev-3752	106	5	[	[	X
inlawrev-3752	106	6	vol	vol	NOUN
inlawrev-3752	106	7	.	.	PUNCT
inlawrev-3752	106	8	39:207	39:207	NUM
inlawrev-3752	106	9	connection	connection	NOUN
inlawrev-3752	106	10	with	with	ADP
inlawrev-3752	106	11	that	that	DET
inlawrev-3752	106	12	school	school	NOUN
inlawrev-3752	106	13	.	.	PUNCT
inlawrev-3752	107	1	"^^	"^^	VERB
inlawrev-3752	107	2	although	although	SCONJ
inlawrev-3752	107	3	the	the	DET
inlawrev-3752	107	4	legislative	legislative	ADJ
inlawrev-3752	107	5	history	history	NOUN
inlawrev-3752	107	6	is	be	AUX
inlawrev-3752	107	7	sparse	sparse	ADJ
inlawrev-3752	107	8	,	,	PUNCT
inlawrev-3752	107	9	the	the	DET
inlawrev-3752	107	10	reasoning	reasoning	NOUN
inlawrev-3752	107	11	behind	behind	ADP
inlawrev-3752	107	12	congress	congress	PROPN
inlawrev-3752	107	13	's	's	PART
inlawrev-3752	107	14	creation	creation	NOUN
inlawrev-3752	107	15	of	of	ADP
inlawrev-3752	107	16	supporting	support	VERB
inlawrev-3752	107	17	organizations	organization	NOUN
inlawrev-3752	107	18	is	be	AUX
inlawrev-3752	107	19	expressed	express	VERB
inlawrev-3752	107	20	consistently	consistently	ADV
inlawrev-3752	107	21	.	.	PUNCT
inlawrev-3752	108	1	supporting	support	VERB
inlawrev-3752	108	2	organizations	organization	NOUN
inlawrev-3752	108	3	do	do	AUX
inlawrev-3752	108	4	not	not	PART
inlawrev-3752	108	5	need	need	VERB
inlawrev-3752	108	6	the	the	DET
inlawrev-3752	108	7	rigorous	rigorous	ADJ
inlawrev-3752	108	8	oversight	oversight	NOUN
inlawrev-3752	108	9	of	of	ADP
inlawrev-3752	108	10	the	the	DET
inlawrev-3752	108	11	private	private	ADJ
inlawrev-3752	108	12	foundation	foundation	NOUN
inlawrev-3752	108	13	tax	tax	NOUN
inlawrev-3752	108	14	rules	rule	NOUN
inlawrev-3752	108	15	because	because	SCONJ
inlawrev-3752	108	16	they	they	PRON
inlawrev-3752	108	17	are	be	AUX
inlawrev-3752	108	18	theoretically	theoretically	ADV
inlawrev-3752	108	19	monitored	monitor	VERB
inlawrev-3752	108	20	by	by	ADP
inlawrev-3752	108	21	publicly	publicly	ADV
inlawrev-3752	108	22	supported	support	VERB
inlawrev-3752	108	23	charities	charity	NOUN
inlawrev-3752	108	24	and	and	CCONJ
inlawrev-3752	108	25	therefore	therefore	ADV
inlawrev-3752	108	26	are	be	AUX
inlawrev-3752	108	27	indirectly	indirectly	ADV
inlawrev-3752	108	28	overseen	oversee	VERB
inlawrev-3752	108	29	by	by	ADP
inlawrev-3752	108	30	the	the	DET
inlawrev-3752	108	31	public	public	NOUN
inlawrev-3752	108	32	.	.	PUNCT
inlawrev-3752	109	1	the	the	DET
inlawrev-3752	109	2	same	same	ADJ
inlawrev-3752	109	3	justification	justification	NOUN
inlawrev-3752	109	4	for	for	ADP
inlawrev-3752	109	5	their	their	PRON
inlawrev-3752	109	6	tax	tax	NOUN
inlawrev-3752	109	7	exemption	exemption	NOUN
inlawrev-3752	109	8	has	have	AUX
inlawrev-3752	109	9	been	be	AUX
inlawrev-3752	109	10	expressed	express	VERB
inlawrev-3752	109	11	in	in	ADP
inlawrev-3752	109	12	case	case	NOUN
inlawrev-3752	109	13	law	law	NOUN
inlawrev-3752	109	14	.	.	PUNCT
inlawrev-3752	110	1	in	in	ADP
inlawrev-3752	110	2	cockerline	cockerline	PROPN
inlawrev-3752	110	3	memorial	memorial	PROPN
inlawrev-3752	110	4	fund	fund	PROPN
inlawrev-3752	110	5	v.	v.	ADP
inlawrev-3752	110	6	commissioner^'^	commissioner^'^	PROPN
inlawrev-3752	110	7	the	the	DET
inlawrev-3752	110	8	tax	tax	NOUN
inlawrev-3752	110	9	court	court	NOUN
inlawrev-3752	110	10	discussed	discuss	VERB
inlawrev-3752	110	11	congress	congress	PROPN
inlawrev-3752	110	12	's	's	PART
inlawrev-3752	110	13	intent	intent	NOUN
inlawrev-3752	110	14	when	when	SCONJ
inlawrev-3752	110	15	it	it	PRON
inlawrev-3752	110	16	enacted	enact	VERB
inlawrev-3752	110	17	section	section	NOUN
inlawrev-3752	110	18	509.^^	509.^^	NOUN
inlawrev-3752	110	19	^	^	PUNCT
inlawrev-3752	110	20	public	public	ADJ
inlawrev-3752	110	21	charities	charity	NOUN
inlawrev-3752	110	22	are	be	AUX
inlawrev-3752	110	23	exempt	exempt	ADJ
inlawrev-3752	110	24	from	from	ADP
inlawrev-3752	110	25	private	private	ADJ
inlawrev-3752	110	26	foundation	foundation	NOUN
inlawrev-3752	110	27	treatment	treatment	NOUN
inlawrev-3752	110	28	and	and	CCONJ
inlawrev-3752	110	29	,	,	PUNCT
inlawrev-3752	110	30	consequently	consequently	ADV
inlawrev-3752	110	31	,	,	PUNCT
inlawrev-3752	110	32	the	the	DET
inlawrev-3752	110	33	excise	excise	NOUN
inlawrev-3752	110	34	taxes	taxis	NOUN
inlawrev-3752	110	35	,	,	PUNCT
inlawrev-3752	110	36	on	on	ADP
inlawrev-3752	110	37	the	the	DET
inlawrev-3752	110	38	theory	theory	NOUN
inlawrev-3752	110	39	that	that	SCONJ
inlawrev-3752	110	40	public	public	ADJ
inlawrev-3752	110	41	scrutiny	scrutiny	NOUN
inlawrev-3752	110	42	arising	arise	VERB
inlawrev-3752	110	43	from	from	ADP
inlawrev-3752	110	44	a	a	DET
inlawrev-3752	110	45	foundation	foundation	NOUN
inlawrev-3752	110	46	's	's	PART
inlawrev-3752	110	47	dependence	dependence	NOUN
inlawrev-3752	110	48	upon	upon	SCONJ
inlawrev-3752	110	49	public	public	ADJ
inlawrev-3752	110	50	funds	fund	NOUN
inlawrev-3752	110	51	will	will	AUX
inlawrev-3752	110	52	prevent	prevent	VERB
inlawrev-3752	110	53	abusive	abusive	ADJ
inlawrev-3752	110	54	acts	act	NOUN
inlawrev-3752	110	55	by	by	ADP
inlawrev-3752	110	56	the	the	DET
inlawrev-3752	110	57	foundation	foundation	NOUN
inlawrev-3752	110	58	.	.	PUNCT
inlawrev-3752	111	1	supporting	support	VERB
inlawrev-3752	111	2	organizations	organization	NOUN
inlawrev-3752	111	3	are	be	AUX
inlawrev-3752	111	4	similarly	similarly	ADV
inlawrev-3752	111	5	excepted	except	VERB
inlawrev-3752	111	6	on	on	ADP
inlawrev-3752	111	7	the	the	DET
inlawrev-3752	111	8	theory	theory	NOUN
inlawrev-3752	111	9	that	that	SCONJ
inlawrev-3752	111	10	scrutiny	scrutiny	NOUN
inlawrev-3752	111	11	by	by	ADP
inlawrev-3752	111	12	the	the	DET
inlawrev-3752	111	13	publicly	publicly	ADV
inlawrev-3752	111	14	supported	support	VERB
inlawrev-3752	111	15	organizations	organization	NOUN
inlawrev-3752	111	16	will	will	AUX
inlawrev-3752	111	17	prevent	prevent	VERB
inlawrev-3752	111	18	abuse	abuse	NOUN
inlawrev-3752	111	19	by	by	ADP
inlawrev-3752	111	20	the	the	DET
inlawrev-3752	111	21	supporting	support	VERB
inlawrev-3752	111	22	organization	organization	NOUN
inlawrev-3752	111	23	.	.	PUNCT
inlawrev-3752	112	1	the	the	DET
inlawrev-3752	112	2	belief	belief	NOUN
inlawrev-3752	112	3	that	that	SCONJ
inlawrev-3752	112	4	scrutiny	scrutiny	NOUN
inlawrev-3752	112	5	by	by	ADP
inlawrev-3752	112	6	a	a	DET
inlawrev-3752	112	7	publicly	publicly	ADV
inlawrev-3752	112	8	supported	support	VERB
inlawrev-3752	112	9	organization	organization	NOUN
inlawrev-3752	112	10	,	,	PUNCT
inlawrev-3752	112	11	under	under	ADP
inlawrev-3752	112	12	the	the	DET
inlawrev-3752	112	13	appropriate	appropriate	ADJ
inlawrev-3752	112	14	circumstances	circumstance	NOUN
inlawrev-3752	112	15	,	,	PUNCT
inlawrev-3752	112	16	is	be	AUX
inlawrev-3752	112	17	sufficient	sufficient	ADJ
inlawrev-3752	112	18	to	to	PART
inlawrev-3752	112	19	guard	guard	VERB
inlawrev-3752	112	20	against	against	ADP
inlawrev-3752	112	21	abuse	abuse	NOUN
inlawrev-3752	112	22	by	by	ADP
inlawrev-3752	112	23	the	the	DET
inlawrev-3752	112	24	supporting	support	VERB
inlawrev-3752	112	25	organization	organization	NOUN
inlawrev-3752	112	26	is	be	AUX
inlawrev-3752	112	27	embodied	embody	VERB
inlawrev-3752	112	28	in	in	ADP
inlawrev-3752	112	29	section	section	NOUN
inlawrev-3752	112	30	509(a)(3	509(a)(3	NUM
inlawrev-3752	112	31	)	)	PUNCT
inlawrev-3752	112	32	.	.	PUNCT
inlawrev-3752	113	1	the	the	DET
inlawrev-3752	113	2	provisions	provision	NOUN
inlawrev-3752	113	3	of	of	ADP
inlawrev-3752	113	4	that	that	DET
inlawrev-3752	113	5	section	section	NOUN
inlawrev-3752	113	6	are	be	AUX
inlawrev-3752	113	7	designed	design	VERB
inlawrev-3752	113	8	to	to	PART
inlawrev-3752	113	9	insure	insure	VERB
inlawrev-3752	113	10	that	that	SCONJ
inlawrev-3752	113	11	a	a	DET
inlawrev-3752	113	12	supported	support	VERB
inlawrev-3752	113	13	organization	organization	NOUN
inlawrev-3752	113	14	has	have	VERB
inlawrev-3752	113	15	the	the	DET
inlawrev-3752	113	16	ability	ability	NOUN
inlawrev-3752	113	17	and	and	CCONJ
inlawrev-3752	113	18	motivation	motivation	NOUN
inlawrev-3752	113	19	to	to	PART
inlawrev-3752	113	20	properly	properly	ADV
inlawrev-3752	113	21	oversee	oversee	VERB
inlawrev-3752	113	22	the	the	DET
inlawrev-3752	113	23	activities	activity	NOUN
inlawrev-3752	114	1	ofthe	ofthe	ADJ
inlawrev-3752	114	2	supporting	support	VERB
inlawrev-3752	114	3	organization.^^	organization.^^	NOUN
inlawrev-3752	114	4	in	in	ADP
inlawrev-3752	114	5	cockerline	cockerline	PROPN
inlawrev-3752	114	6	,	,	PUNCT
inlawrev-3752	114	7	the	the	DET
inlawrev-3752	114	8	court	court	NOUN
inlawrev-3752	114	9	concluded	conclude	VERB
inlawrev-3752	114	10	that	that	SCONJ
inlawrev-3752	114	11	a	a	DET
inlawrev-3752	114	12	"	"	PUNCT
inlawrev-3752	114	13	close	close	ADJ
inlawrev-3752	114	14	and	and	CCONJ
inlawrev-3752	114	15	continuous	continuous	ADJ
inlawrev-3752	114	16	relationship	relationship	NOUN
inlawrev-3752	114	17	"	"	PUNCT
inlawrev-3752	114	18	existed	exist	VERB
inlawrev-3752	114	19	between	between	ADP
inlawrev-3752	114	20	the	the	DET
inlawrev-3752	114	21	supported	support	VERB
inlawrev-3752	114	22	charity	charity	NOUN
inlawrev-3752	114	23	and	and	CCONJ
inlawrev-3752	114	24	the	the	DET
inlawrev-3752	114	25	petitioner	petitioner	NOUN
inlawrev-3752	114	26	involved	involve	VERB
inlawrev-3752	114	27	in	in	ADP
inlawrev-3752	114	28	the	the	DET
inlawrev-3752	114	29	case.^^	case.^^	NOUN
inlawrev-3752	114	30	the	the	DET
inlawrev-3752	114	31	relationship	relationship	NOUN
inlawrev-3752	114	32	produced	produce	VERB
inlawrev-3752	114	33	"	"	PUNCT
inlawrev-3752	114	34	the	the	DET
inlawrev-3752	114	35	type	type	NOUN
inlawrev-3752	114	36	of	of	ADP
inlawrev-3752	114	37	close	close	ADJ
inlawrev-3752	114	38	scrutiny	scrutiny	NOUN
inlawrev-3752	114	39	which	which	PRON
inlawrev-3752	114	40	renders	render	VERB
inlawrev-3752	114	41	unlikely	unlikely	ADJ
inlawrev-3752	114	42	the	the	DET
inlawrev-3752	114	43	congressionally	congressionally	ADV
inlawrev-3752	114	44	feared	fear	VERB
inlawrev-3752	114	45	abuses	abuse	NOUN
inlawrev-3752	114	46	,	,	PUNCT
inlawrev-3752	114	47	"	"	PUNCT
inlawrev-3752	114	48	and	and	CCONJ
inlawrev-3752	114	49	,	,	PUNCT
inlawrev-3752	114	50	in	in	ADP
inlawrev-3752	114	51	fact	fact	NOUN
inlawrev-3752	114	52	,	,	PUNCT
inlawrev-3752	114	53	no	no	DET
inlawrev-3752	114	54	such	such	ADJ
inlawrev-3752	114	55	abuses	abuse	NOUN
inlawrev-3752	114	56	occurred	occur	VERB
inlawrev-3752	114	57	in	in	ADP
inlawrev-3752	114	58	the	the	DET
inlawrev-3752	114	59	cockerline	cockerline	NOUN
inlawrev-3752	114	60	organization.^^	organization.^^	NOUN
inlawrev-3752	115	1	it	it	PRON
inlawrev-3752	115	2	is	be	AUX
inlawrev-3752	115	3	clear	clear	ADJ
inlawrev-3752	115	4	that	that	SCONJ
inlawrev-3752	115	5	congress	congress	PROPN
inlawrev-3752	115	6	acknowledged	acknowledge	VERB
inlawrev-3752	115	7	the	the	DET
inlawrev-3752	115	8	special	special	ADJ
inlawrev-3752	115	9	role	role	NOUN
inlawrev-3752	115	10	supporting	support	VERB
inlawrev-3752	115	11	organizations	organization	NOUN
inlawrev-3752	115	12	play	play	VERB
inlawrev-3752	115	13	and	and	CCONJ
inlawrev-3752	115	14	intended	intend	VERB
inlawrev-3752	115	15	to	to	PART
inlawrev-3752	115	16	provide	provide	VERB
inlawrev-3752	115	17	a	a	DET
inlawrev-3752	115	18	structured	structured	ADJ
inlawrev-3752	115	19	context	context	NOUN
inlawrev-3752	115	20	in	in	ADP
inlawrev-3752	115	21	which	which	PRON
inlawrev-3752	115	22	supporting	support	VERB
inlawrev-3752	115	23	organizations	organization	NOUN
inlawrev-3752	115	24	would	would	AUX
inlawrev-3752	115	25	operate	operate	VERB
inlawrev-3752	115	26	scrupulously	scrupulously	ADV
inlawrev-3752	115	27	.	.	PUNCT
inlawrev-3752	116	1	this	this	DET
inlawrev-3752	116	2	structure	structure	NOUN
inlawrev-3752	116	3	relies	rely	VERB
inlawrev-3752	116	4	upon	upon	SCONJ
inlawrev-3752	116	5	attention	attention	NOUN
inlawrev-3752	116	6	by	by	ADP
inlawrev-3752	116	7	the	the	DET
inlawrev-3752	116	8	supported	support	VERB
inlawrev-3752	116	9	charity	charity	NOUN
inlawrev-3752	116	10	to	to	PART
inlawrev-3752	116	11	insure	insure	VERB
inlawrev-3752	116	12	that	that	SCONJ
inlawrev-3752	116	13	abuses	abuse	NOUN
inlawrev-3752	116	14	are	be	AUX
inlawrev-3752	116	15	curtailed	curtail	VERB
inlawrev-3752	116	16	.	.	PUNCT
inlawrev-3752	117	1	b.	b.	PROPN
inlawrev-3752	118	1	like	like	ADP
inlawrev-3752	118	2	taxesfor	taxesfor	ADP
inlawrev-3752	118	3	chocolate	chocolate	NOUN
inlawrev-3752	118	4	—	—	PUNCT
inlawrev-3752	118	5	the	the	DET
inlawrev-3752	118	6	hershey	hershey	PROPN
inlawrev-3752	118	7	trust	trust	NOUN
inlawrev-3752	118	8	testimony	testimony	NOUN
inlawrev-3752	118	9	the	the	DET
inlawrev-3752	118	10	hershey	hershey	PROPN
inlawrev-3752	118	11	trust	trust	NOUN
inlawrev-3752	118	12	and	and	CCONJ
inlawrev-3752	118	13	its	its	PRON
inlawrev-3752	118	14	proponents	proponent	NOUN
inlawrev-3752	118	15	were	be	AUX
inlawrev-3752	118	16	critical	critical	ADJ
inlawrev-3752	118	17	in	in	ADP
inlawrev-3752	118	18	developing	develop	VERB
inlawrev-3752	118	19	the	the	DET
inlawrev-3752	118	20	treatment	treatment	NOUN
inlawrev-3752	118	21	of	of	ADP
inlawrev-3752	118	22	the	the	DET
inlawrev-3752	118	23	supporting	support	VERB
inlawrev-3752	118	24	organization	organization	NOUN
inlawrev-3752	118	25	as	as	ADV
inlawrev-3752	118	26	exempt	exempt	ADJ
inlawrev-3752	118	27	from	from	ADP
inlawrev-3752	118	28	the	the	DET
inlawrev-3752	118	29	private	private	ADJ
inlawrev-3752	118	30	foundation	foundation	NOUN
inlawrev-3752	118	31	taxes	taxis	NOUN
inlawrev-3752	118	32	of	of	ADP
inlawrev-3752	118	33	the	the	DET
inlawrev-3752	118	34	1969	1969	NUM
inlawrev-3752	118	35	tax	tax	NOUN
inlawrev-3752	118	36	reform	reform	NOUN
inlawrev-3752	118	37	act	act	PROPN
inlawrev-3752	118	38	.	.	PUNCT
inlawrev-3752	119	1	pennsylvania	pennsylvania	PROPN
inlawrev-3752	119	2	's	's	PART
inlawrev-3752	119	3	senior	senior	ADJ
inlawrev-3752	119	4	senator	senator	NOUN
inlawrev-3752	119	5	,	,	PUNCT
inlawrev-3752	119	6	hugh	hugh	PROPN
inlawrev-3752	119	7	d.	d.	PROPN
inlawrev-3752	119	8	scott	scott	PROPN
inlawrev-3752	119	9	,	,	PUNCT
inlawrev-3752	119	10	jr	jr	PROPN
inlawrev-3752	119	11	.	.	PROPN
inlawrev-3752	119	12	,	,	PUNCT
inlawrev-3752	119	13	offered	offer	VERB
inlawrev-3752	119	14	several	several	ADJ
inlawrev-3752	119	15	pages	page	NOUN
inlawrev-3752	119	16	of	of	ADP
inlawrev-3752	119	17	testimony	testimony	NOUN
inlawrev-3752	119	18	explaining	explain	VERB
inlawrev-3752	119	19	why	why	SCONJ
inlawrev-3752	119	20	the	the	DET
inlawrev-3752	119	21	enactment	enactment	NOUN
inlawrev-3752	119	22	of	of	ADP
inlawrev-3752	119	23	section	section	NOUN
inlawrev-3752	119	24	23	23	NUM
inlawrev-3752	119	25	.	.	PUNCT
inlawrev-3752	120	1	s.	s.	PROPN
inlawrev-3752	120	2	rep	rep	PROPN
inlawrev-3752	120	3	.	.	PROPN
inlawrev-3752	121	1	no	no	INTJ
inlawrev-3752	121	2	.	.	NOUN
inlawrev-3752	122	1	91	91	NUM
inlawrev-3752	122	2	-	-	SYM
inlawrev-3752	122	3	552	552	NUM
inlawrev-3752	122	4	at	at	ADP
inlawrev-3752	122	5	460	460	NUM
inlawrev-3752	122	6	-	-	SYM
inlawrev-3752	122	7	62	62	NUM
inlawrev-3752	122	8	(	(	PUNCT
inlawrev-3752	122	9	1969	1969	NUM
inlawrev-3752	122	10	)	)	PUNCT
inlawrev-3752	122	11	,	,	PUNCT
inlawrev-3752	122	12	as	as	SCONJ
inlawrev-3752	122	13	reprinted	reprint	VERB
inlawrev-3752	122	14	in	in	ADP
inlawrev-3752	122	15	1969	1969	NUM
inlawrev-3752	122	16	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
inlawrev-3752	122	17	.	.	PUNCT
inlawrev-3752	122	18	2027	2027	NUM
inlawrev-3752	122	19	,	,	PUNCT
inlawrev-3752	122	20	2085	2085	NUM
inlawrev-3752	122	21	-	-	SYM
inlawrev-3752	122	22	86	86	NUM
inlawrev-3752	122	23	.	.	PUNCT
inlawrev-3752	123	1	24	24	NUM
inlawrev-3752	123	2	.	.	X
inlawrev-3752	124	1	86	86	NUM
inlawrev-3752	124	2	t.c	t.c	PROPN
inlawrev-3752	124	3	.	.	PROPN
inlawrev-3752	124	4	53(1986	53(1986	NUM
inlawrev-3752	124	5	)	)	PUNCT
inlawrev-3752	124	6	.	.	PUNCT
inlawrev-3752	125	1	25	25	NUM
inlawrev-3752	125	2	.	.	PUNCT
inlawrev-3752	126	1	/rf	/rf	INTJ
inlawrev-3752	126	2	.	.	PUNCT
inlawrev-3752	127	1	at	at	ADP
inlawrev-3752	127	2	64	64	NUM
inlawrev-3752	127	3	-	-	SYM
inlawrev-3752	127	4	65	65	NUM
inlawrev-3752	127	5	.	.	PUNCT
inlawrev-3752	127	6	26	26	NUM
inlawrev-3752	127	7	.	.	PUNCT
inlawrev-3752	128	1	i	i	PRON
inlawrev-3752	128	2	d.	d.	PROPN
inlawrev-3752	128	3	at	at	ADP
inlawrev-3752	128	4	65	65	NUM
inlawrev-3752	128	5	(	(	PUNCT
inlawrev-3752	128	6	internal	internal	ADJ
inlawrev-3752	128	7	citations	citation	NOUN
inlawrev-3752	128	8	omitted	omit	VERB
inlawrev-3752	128	9	)	)	PUNCT
inlawrev-3752	128	10	.	.	PUNCT
inlawrev-3752	129	1	27	27	NUM
inlawrev-3752	129	2	.	.	PUNCT
inlawrev-3752	130	1	i	i	PRON
inlawrev-3752	130	2	d.	d.	PROPN
inlawrev-3752	130	3	28	28	NUM
inlawrev-3752	130	4	.	.	PUNCT
inlawrev-3752	131	1	i	i	PRON
inlawrev-3752	131	2	d.	d.	PROPN
inlawrev-3752	131	3	2006	2006	NUM
inlawrev-3752	131	4	]	]	PUNCT
inlawrev-3752	131	5	supporting	support	VERB
inlawrev-3752	131	6	the	the	DET
inlawrev-3752	131	7	supporting	support	VERB
inlawrev-3752	131	8	organization	organization	NOUN
inlawrev-3752	131	9	213	213	NUM
inlawrev-3752	131	10	509(a)(3	509(a)(3	NOUN
inlawrev-3752	131	11	)	)	PUNCT
inlawrev-3752	131	12	was	be	AUX
inlawrev-3752	131	13	of	of	ADP
inlawrev-3752	131	14	particular	particular	ADJ
inlawrev-3752	131	15	importance	importance	NOUN
inlawrev-3752	131	16	to	to	ADP
inlawrev-3752	131	17	the	the	DET
inlawrev-3752	131	18	hershey	hershey	PROPN
inlawrev-3752	131	19	trust.^^	trust.^^	PUNCT
inlawrev-3752	132	1	the	the	DET
inlawrev-3752	132	2	milton	milton	PROPN
inlawrev-3752	132	3	hershey	hershey	PROPN
inlawrev-3752	132	4	school	school	NOUN
inlawrev-3752	132	5	is	be	AUX
inlawrev-3752	132	6	an	an	DET
inlawrev-3752	132	7	institution	institution	NOUN
inlawrev-3752	132	8	that	that	PRON
inlawrev-3752	132	9	originally	originally	ADV
inlawrev-3752	132	10	housed	house	VERB
inlawrev-3752	132	11	poor	poor	ADJ
inlawrev-3752	132	12	orphan	orphan	NOUN
inlawrev-3752	132	13	boys	boy	NOUN
inlawrev-3752	132	14	in	in	ADP
inlawrev-3752	132	15	hershey	hershey	PROPN
inlawrev-3752	132	16	,	,	PUNCT
inlawrev-3752	132	17	pennsylvania.^^	pennsylvania.^^	PROPN
inlawrev-3752	132	18	milton	milton	PROPN
inlawrev-3752	132	19	hershey	hershey	PROPN
inlawrev-3752	132	20	,	,	PUNCT
inlawrev-3752	132	21	who	who	PRON
inlawrev-3752	132	22	founded	found	VERB
inlawrev-3752	132	23	the	the	DET
inlawrev-3752	132	24	hershey	hershey	PROPN
inlawrev-3752	132	25	chocolate	chocolate	NOUN
inlawrev-3752	132	26	company	company	NOUN
inlawrev-3752	132	27	,	,	PUNCT
inlawrev-3752	132	28	established	establish	VERB
inlawrev-3752	132	29	the	the	DET
inlawrev-3752	132	30	school	school	NOUN
inlawrev-3752	132	31	in	in	ADP
inlawrev-3752	132	32	1909	1909	NUM
inlawrev-3752	132	33	,	,	PUNCT
inlawrev-3752	132	34	before	before	ADP
inlawrev-3752	132	35	federal	federal	ADJ
inlawrev-3752	132	36	income	income	NOUN
inlawrev-3752	132	37	taxes	taxis	NOUN
inlawrev-3752	132	38	.	.	PUNCT
inlawrev-3752	133	1	rather	rather	ADV
inlawrev-3752	133	2	than	than	ADP
inlawrev-3752	133	3	funding	fund	VERB
inlawrev-3752	133	4	the	the	DET
inlawrev-3752	133	5	school	school	NOUN
inlawrev-3752	133	6	directly	directly	ADV
inlawrev-3752	133	7	,	,	PUNCT
inlawrev-3752	133	8	he	he	PRON
inlawrev-3752	133	9	established	establish	VERB
inlawrev-3752	133	10	two	two	NUM
inlawrev-3752	133	11	entities	entity	NOUN
inlawrev-3752	133	12	:	:	PUNCT
inlawrev-3752	133	13	the	the	DET
inlawrev-3752	133	14	school	school	NOUN
inlawrev-3752	133	15	itself	itself	PRON
inlawrev-3752	133	16	and	and	CCONJ
inlawrev-3752	133	17	a	a	DET
inlawrev-3752	133	18	trust	trust	NOUN
inlawrev-3752	133	19	to	to	PART
inlawrev-3752	133	20	hold	hold	VERB
inlawrev-3752	133	21	the	the	DET
inlawrev-3752	133	22	school	school	NOUN
inlawrev-3752	133	23	's	's	PART
inlawrev-3752	133	24	assets	asset	NOUN
inlawrev-3752	133	25	.	.	PUNCT
inlawrev-3752	134	1	the	the	DET
inlawrev-3752	134	2	school	school	NOUN
inlawrev-3752	134	3	qualified	qualified	ADJ
inlawrev-3752	134	4	as	as	ADP
inlawrev-3752	134	5	a	a	DET
inlawrev-3752	134	6	publicly	publicly	ADV
inlawrev-3752	134	7	supported	support	VERB
inlawrev-3752	134	8	charity	charity	NOUN
inlawrev-3752	134	9	because	because	SCONJ
inlawrev-3752	134	10	it	it	PRON
inlawrev-3752	134	11	was	be	AUX
inlawrev-3752	134	12	an	an	DET
inlawrev-3752	134	13	educational	educational	ADJ
inlawrev-3752	134	14	organization	organization	NOUN
inlawrev-3752	134	15	,	,	PUNCT
inlawrev-3752	134	16	having	have	VERB
inlawrev-3752	134	17	a	a	DET
inlawrev-3752	134	18	regular	regular	ADJ
inlawrev-3752	134	19	faculty	faculty	NOUN
inlawrev-3752	134	20	,	,	PUNCT
inlawrev-3752	134	21	curriculum	curriculum	NOUN
inlawrev-3752	134	22	,	,	PUNCT
inlawrev-3752	134	23	and	and	CCONJ
inlawrev-3752	134	24	student	student	NOUN
inlawrev-3752	134	25	body	body	NOUN
inlawrev-3752	134	26	.	.	PUNCT
inlawrev-3752	135	1	the	the	DET
inlawrev-3752	135	2	irs	irs	PROPN
inlawrev-3752	135	3	apparently	apparently	ADV
inlawrev-3752	135	4	considered	consider	VERB
inlawrev-3752	135	5	the	the	DET
inlawrev-3752	135	6	trust	trust	NOUN
inlawrev-3752	135	7	to	to	PART
inlawrev-3752	135	8	be	be	AUX
inlawrev-3752	135	9	effectively	effectively	ADV
inlawrev-3752	135	10	the	the	DET
inlawrev-3752	135	11	same	same	ADJ
inlawrev-3752	135	12	entity	entity	NOUN
inlawrev-3752	135	13	as	as	ADP
inlawrev-3752	135	14	the	the	DET
inlawrev-3752	135	15	school	school	NOUN
inlawrev-3752	135	16	,	,	PUNCT
inlawrev-3752	135	17	since	since	SCONJ
inlawrev-3752	135	18	the	the	DET
inlawrev-3752	135	19	governing	govern	VERB
inlawrev-3752	135	20	body	body	NOUN
inlawrev-3752	135	21	of	of	ADP
inlawrev-3752	135	22	the	the	DET
inlawrev-3752	135	23	trust	trust	NOUN
inlawrev-3752	135	24	and	and	CCONJ
inlawrev-3752	135	25	the	the	DET
inlawrev-3752	135	26	school	school	NOUN
inlawrev-3752	135	27	were	be	AUX
inlawrev-3752	135	28	the	the	DET
inlawrev-3752	135	29	same	same	ADJ
inlawrev-3752	135	30	and	and	CCONJ
inlawrev-3752	135	31	had	have	VERB
inlawrev-3752	135	32	similar	similar	ADJ
inlawrev-3752	135	33	purposes.^^	purposes.^^	NOUN
inlawrev-3752	135	34	however	however	ADV
inlawrev-3752	135	35	,	,	PUNCT
inlawrev-3752	135	36	the	the	DET
inlawrev-3752	135	37	1969	1969	NUM
inlawrev-3752	135	38	tax	tax	NOUN
inlawrev-3752	135	39	reform	reform	NOUN
inlawrev-3752	135	40	act	act	NOUN
inlawrev-3752	135	41	caused	cause	VERB
inlawrev-3752	135	42	some	some	DET
inlawrev-3752	135	43	concern	concern	NOUN
inlawrev-3752	135	44	that	that	SCONJ
inlawrev-3752	135	45	the	the	DET
inlawrev-3752	135	46	trust	trust	NOUN
inlawrev-3752	135	47	would	would	AUX
inlawrev-3752	135	48	be	be	AUX
inlawrev-3752	135	49	treated	treat	VERB
inlawrev-3752	135	50	as	as	ADP
inlawrev-3752	135	51	a	a	DET
inlawrev-3752	135	52	private	private	ADJ
inlawrev-3752	135	53	foundation	foundation	NOUN
inlawrev-3752	135	54	under	under	ADP
inlawrev-3752	135	55	the	the	DET
inlawrev-3752	135	56	new	new	ADJ
inlawrev-3752	135	57	rules	rule	NOUN
inlawrev-3752	135	58	.	.	PUNCT
inlawrev-3752	136	1	senator	senator	PROPN
inlawrev-3752	136	2	scott	scott	PROPN
inlawrev-3752	136	3	defended	defend	VERB
inlawrev-3752	136	4	the	the	DET
inlawrev-3752	136	5	trust	trust	NOUN
inlawrev-3752	136	6	,	,	PUNCT
inlawrev-3752	136	7	stating	state	VERB
inlawrev-3752	136	8	that	that	SCONJ
inlawrev-3752	136	9	it	it	PRON
inlawrev-3752	136	10	would	would	AUX
inlawrev-3752	136	11	be	be	AUX
inlawrev-3752	136	12	"	"	PUNCT
inlawrev-3752	136	13	most	most	ADV
inlawrev-3752	136	14	unfortunate	unfortunate	ADJ
inlawrev-3752	136	15	"	"	PUNCT
inlawrev-3752	136	16	if	if	SCONJ
inlawrev-3752	136	17	the	the	DET
inlawrev-3752	136	18	private	private	ADJ
inlawrev-3752	136	19	foundation	foundation	NOUN
inlawrev-3752	136	20	rules	rule	NOUN
inlawrev-3752	136	21	applied	apply	VERB
inlawrev-3752	136	22	to	to	ADP
inlawrev-3752	136	23	the	the	DET
inlawrev-3752	136	24	trust	trust	NOUN
inlawrev-3752	136	25	,	,	PUNCT
inlawrev-3752	136	26	and	and	CCONJ
inlawrev-3752	136	27	explaining	explain	VERB
inlawrev-3752	136	28	that	that	SCONJ
inlawrev-3752	136	29	the	the	DET
inlawrev-3752	136	30	"	"	PUNCT
inlawrev-3752	136	31	hardship	hardship	NOUN
inlawrev-3752	136	32	would	would	AUX
inlawrev-3752	136	33	have	have	AUX
inlawrev-3752	136	34	been	be	AUX
inlawrev-3752	136	35	suffered	suffer	VERB
inlawrev-3752	136	36	by	by	ADP
inlawrev-3752	136	37	the	the	DET
inlawrev-3752	136	38	school	school	NOUN
inlawrev-3752	136	39	and	and	CCONJ
inlawrev-3752	136	40	its	its	PRON
inlawrev-3752	136	41	students	student	NOUN
inlawrev-3752	136	42	.	.	PUNCT
inlawrev-3752	137	1	"^^	"^^	PROPN
inlawrev-3752	137	2	senator	senator	PROPN
inlawrev-3752	137	3	scott	scott	PROPN
inlawrev-3752	137	4	's	's	PART
inlawrev-3752	137	5	pleas	plea	NOUN
inlawrev-3752	137	6	on	on	ADP
inlawrev-3752	137	7	behalf	behalf	NOUN
inlawrev-3752	137	8	of	of	ADP
inlawrev-3752	137	9	the	the	DET
inlawrev-3752	137	10	hershey	hershey	PROPN
inlawrev-3752	137	11	trust	trust	NOUN
inlawrev-3752	137	12	were	be	AUX
inlawrev-3752	137	13	well	well	ADV
inlawrev-3752	137	14	received.^^	received.^^	ADJ
inlawrev-3752	138	1	references	reference	NOUN
inlawrev-3752	138	2	to	to	ADP
inlawrev-3752	138	3	the	the	DET
inlawrev-3752	138	4	hershey	hershey	PROPN
inlawrev-3752	138	5	trust	trust	NOUN
inlawrev-3752	138	6	by	by	ADP
inlawrev-3752	138	7	name	name	NOUN
inlawrev-3752	138	8	appear	appear	VERB
inlawrev-3752	138	9	in	in	ADP
inlawrev-3752	138	10	the	the	DET
inlawrev-3752	138	11	regulations	regulation	NOUN
inlawrev-3752	138	12	,	,	PUNCT
inlawrev-3752	138	13	and	and	CCONJ
inlawrev-3752	138	14	it	it	PRON
inlawrev-3752	138	15	is	be	AUX
inlawrev-3752	138	16	clear	clear	ADJ
inlawrev-3752	138	17	that	that	SCONJ
inlawrev-3752	138	18	this	this	DET
inlawrev-3752	138	19	organization	organization	NOUN
inlawrev-3752	138	20	was	be	AUX
inlawrev-3752	138	21	critical	critical	ADJ
inlawrev-3752	138	22	in	in	ADP
inlawrev-3752	138	23	securing	secure	VERB
inlawrev-3752	138	24	the	the	DET
inlawrev-3752	138	25	advantages	advantage	NOUN
inlawrev-3752	138	26	of	of	ADP
inlawrev-3752	138	27	public	public	ADJ
inlawrev-3752	138	28	charity	charity	NOUN
inlawrev-3752	138	29	status	status	NOUN
inlawrev-3752	138	30	to	to	ADP
inlawrev-3752	138	31	supporting	support	VERB
inlawrev-3752	138	32	organizations	organization	NOUN
inlawrev-3752	138	33	.	.	PUNCT
inlawrev-3752	139	1	were	be	AUX
inlawrev-3752	139	2	it	it	PRON
inlawrev-3752	139	3	not	not	PART
inlawrev-3752	139	4	for	for	ADP
inlawrev-3752	139	5	the	the	DET
inlawrev-3752	139	6	quirky	quirky	ADJ
inlawrev-3752	139	7	structure	structure	NOUN
inlawrev-3752	139	8	of	of	ADP
inlawrev-3752	139	9	this	this	DET
inlawrev-3752	139	10	chocolate	chocolate	NOUN
inlawrev-3752	139	11	charity	charity	NOUN
inlawrev-3752	139	12	,	,	PUNCT
inlawrev-3752	139	13	supporting	support	VERB
inlawrev-3752	139	14	organizations	organization	NOUN
inlawrev-3752	139	15	might	might	AUX
inlawrev-3752	139	16	not	not	PART
inlawrev-3752	139	17	exist	exist	VERB
inlawrev-3752	139	18	today	today	NOUN
inlawrev-3752	139	19	.	.	PUNCT
inlawrev-3752	140	1	29	29	NUM
inlawrev-3752	140	2	.	.	PUNCT
inlawrev-3752	140	3	gerald	gerald	PROPN
inlawrev-3752	140	4	b.	b.	PROPN
inlawrev-3752	140	5	treacy	treacy	PROPN
inlawrev-3752	140	6	,	,	PUNCT
inlawrev-3752	140	7	jr	jr	PROPN
inlawrev-3752	140	8	.	.	PROPN
inlawrev-3752	140	9	,	,	PUNCT
inlawrev-3752	140	10	supporting	support	VERB
inlawrev-3752	140	11	organizations	organization	NOUN
inlawrev-3752	140	12	,	,	PUNCT
inlawrev-3752	140	13	at	at	ADP
inlawrev-3752	140	14	b-401	b-401	NOUN
inlawrev-3752	140	15	to	to	ADP
inlawrev-3752	140	16	-402	-402	PROPN
inlawrev-3752	140	17	(	(	PUNCT
inlawrev-3752	140	18	bna	bna	PROPN
inlawrev-3752	140	19	tax	tax	PROPN
inlawrev-3752	140	20	management	management	NOUN
inlawrev-3752	140	21	portfolio	portfolio	NOUN
inlawrev-3752	140	22	no	no	INTJ
inlawrev-3752	140	23	.	.	PROPN
inlawrev-3752	141	1	871	871	NUM
inlawrev-3752	141	2	-2d	-2d	NOUN
inlawrev-3752	141	3	,	,	PUNCT
inlawrev-3752	141	4	2002	2002	NUM
inlawrev-3752	141	5	)	)	PUNCT
inlawrev-3752	141	6	(	(	PUNCT
inlawrev-3752	141	7	excerpting	excerpt	VERB
inlawrev-3752	141	8	from	from	ADP
inlawrev-3752	141	9	congressional	congressional	ADJ
inlawrev-3752	141	10	record	record	NOUN
inlawrev-3752	141	11	of	of	ADP
inlawrev-3752	141	12	december	december	PROPN
inlawrev-3752	141	13	6	6	NUM
inlawrev-3752	141	14	,	,	PUNCT
inlawrev-3752	141	15	1969	1969	NUM
inlawrev-3752	141	16	(	(	PUNCT
inlawrev-3752	141	17	page	page	NOUN
inlawrev-3752	141	18	s	s	PART
inlawrev-3752	141	19	15982	15982	NUM
inlawrev-3752	141	20	)	)	PUNCT
inlawrev-3752	141	21	(	(	PUNCT
inlawrev-3752	141	22	senate	senate	PROPN
inlawrev-3752	141	23	debate	debate	NOUN
inlawrev-3752	141	24	)	)	PUNCT
inlawrev-3752	141	25	)	)	PUNCT
inlawrev-3752	141	26	.	.	PUNCT
inlawrev-3752	142	1	the	the	DET
inlawrev-3752	142	2	hershey	hershey	PROPN
inlawrev-3752	142	3	trust	trust	PROPN
inlawrev-3752	142	4	and	and	CCONJ
inlawrev-3752	142	5	the	the	DET
inlawrev-3752	142	6	administration	administration	NOUN
inlawrev-3752	142	7	of	of	ADP
inlawrev-3752	142	8	its	its	PRON
inlawrev-3752	142	9	assets	asset	NOUN
inlawrev-3752	142	10	have	have	AUX
inlawrev-3752	142	11	been	be	AUX
inlawrev-3752	142	12	under	under	ADP
inlawrev-3752	142	13	public	public	ADJ
inlawrev-3752	142	14	scrutiny	scrutiny	NOUN
inlawrev-3752	142	15	in	in	ADP
inlawrev-3752	142	16	recent	recent	ADJ
inlawrev-3752	142	17	years	year	NOUN
inlawrev-3752	142	18	.	.	PUNCT
inlawrev-3752	143	1	see	see	VERB
inlawrev-3752	143	2	evelyn	evelyn	PROPN
inlawrev-3752	143	3	brody	brody	PROPN
inlawrev-3752	143	4	,	,	PUNCT
inlawrev-3752	143	5	whose	whose	DET
inlawrev-3752	143	6	public	public	ADJ
inlawrev-3752	143	7	?	?	PUNCT
inlawrev-3752	144	1	parochialism	parochialism	NOUN
inlawrev-3752	144	2	and	and	CCONJ
inlawrev-3752	144	3	paternalism	paternalism	NOUN
inlawrev-3752	144	4	in	in	ADP
inlawrev-3752	144	5	state	state	NOUN
inlawrev-3752	144	6	charity	charity	NOUN
inlawrev-3752	144	7	law	law	NOUN
inlawrev-3752	144	8	enforcement	enforcement	NOUN
inlawrev-3752	144	9	,	,	PUNCT
inlawrev-3752	144	10	79	79	NUM
inlawrev-3752	144	11	ind	ind	NOUN
inlawrev-3752	144	12	.	.	PUNCT
inlawrev-3752	145	1	l.j	l.j	PROPN
inlawrev-3752	145	2	.	.	PROPN
inlawrev-3752	145	3	937	937	NUM
inlawrev-3752	145	4	,	,	PUNCT
inlawrev-3752	145	5	985	985	NUM
inlawrev-3752	145	6	-	-	SYM
inlawrev-3752	145	7	99	99	NUM
inlawrev-3752	145	8	(	(	PUNCT
inlawrev-3752	145	9	2004	2004	NUM
inlawrev-3752	145	10	)	)	PUNCT
inlawrev-3752	145	11	;	;	PUNCT
inlawrev-3752	145	12	mark	mark	PROPN
inlawrev-3752	145	13	sidel	sidel	PROPN
inlawrev-3752	145	14	,	,	PUNCT
inlawrev-3752	145	15	the	the	DET
inlawrev-3752	145	16	strugglefor	strugglefor	PROPN
inlawrev-3752	145	17	hershey	hershey	PROPN
inlawrev-3752	145	18	:	:	PUNCT
inlawrev-3752	145	19	communityaccountability	communityaccountability	NOUN
inlawrev-3752	145	20	and	and	CCONJ
inlawrev-3752	145	21	the	the	DET
inlawrev-3752	145	22	law	law	NOUN
inlawrev-3752	145	23	in	in	ADP
inlawrev-3752	145	24	modem	modem	PROPN
inlawrev-3752	145	25	american	american	PROPN
inlawrev-3752	145	26	philanthropy	philanthropy	PROPN
inlawrev-3752	145	27	,	,	PUNCT
inlawrev-3752	145	28	65	65	NUM
inlawrev-3752	145	29	u.	u.	NOUN
inlawrev-3752	145	30	pitt	pitt	PROPN
inlawrev-3752	145	31	.	.	PUNCT
inlawrev-3752	146	1	l.	l.	PROPN
inlawrev-3752	146	2	rev	rev	PROPN
inlawrev-3752	146	3	.	.	PROPN
inlawrev-3752	146	4	1	1	NUM
inlawrev-3752	146	5	,	,	PUNCT
inlawrev-3752	146	6	2	2	NUM
inlawrev-3752	146	7	(	(	PUNCT
inlawrev-3752	146	8	2003	2003	NUM
inlawrev-3752	146	9	)	)	PUNCT
inlawrev-3752	146	10	.	.	PUNCT
inlawrev-3752	147	1	30	30	NUM
inlawrev-3752	147	2	.	.	PUNCT
inlawrev-3752	148	1	the	the	DET
inlawrev-3752	148	2	school	school	NOUN
inlawrev-3752	148	3	was	be	AUX
inlawrev-3752	148	4	originally	originally	ADV
inlawrev-3752	148	5	founded	found	VERB
inlawrev-3752	148	6	for	for	ADP
inlawrev-3752	148	7	orphan	orphan	NOUN
inlawrev-3752	148	8	boys	boy	NOUN
inlawrev-3752	148	9	,	,	PUNCT
inlawrev-3752	148	10	but	but	CCONJ
inlawrev-3752	148	11	the	the	DET
inlawrev-3752	148	12	milton	milton	PROPN
inlawrev-3752	148	13	hershey	hershey	PROPN
inlawrev-3752	148	14	school	school	PROPN
inlawrev-3752	148	15	now	now	ADV
inlawrev-3752	148	16	accepts	accept	VERB
inlawrev-3752	148	17	students	student	NOUN
inlawrev-3752	148	18	of	of	ADP
inlawrev-3752	148	19	both	both	DET
inlawrev-3752	148	20	sexes	sex	NOUN
inlawrev-3752	148	21	,	,	PUNCT
inlawrev-3752	148	22	and	and	CCONJ
inlawrev-3752	148	23	they	they	PRON
inlawrev-3752	148	24	do	do	AUX
inlawrev-3752	148	25	not	not	PART
inlawrev-3752	148	26	have	have	VERB
inlawrev-3752	148	27	to	to	PART
inlawrev-3752	148	28	be	be	AUX
inlawrev-3752	148	29	orphans	orphan	NOUN
inlawrev-3752	148	30	.	.	PUNCT
inlawrev-3752	149	1	see	see	VERB
inlawrev-3752	149	2	milton	milton	PROPN
inlawrev-3752	149	3	hershey	hershey	PROPN
inlawrev-3752	149	4	school	school	PROPN
inlawrev-3752	149	5	,	,	PUNCT
inlawrev-3752	149	6	admissions	admission	NOUN
inlawrev-3752	149	7	criteria	criterion	NOUN
inlawrev-3752	149	8	fornew	fornew	ADP
inlawrev-3752	149	9	students	student	NOUN
inlawrev-3752	149	10	,	,	PUNCT
inlawrev-3752	149	11	http://www.mhs-pa.org/adniissions/criteria/	http://www.mhs-pa.org/adniissions/criteria/	PROPN
inlawrev-3752	149	12	(	(	PUNCT
inlawrev-3752	149	13	last	last	ADJ
inlawrev-3752	149	14	visited	visit	VERB
inlawrev-3752	149	15	feb	feb	PROPN
inlawrev-3752	149	16	.	.	PROPN
inlawrev-3752	149	17	7	7	NUM
inlawrev-3752	149	18	,	,	PUNCT
inlawrev-3752	149	19	2006	2006	NUM
inlawrev-3752	149	20	)	)	PUNCT
inlawrev-3752	149	21	.	.	PUNCT
inlawrev-3752	150	1	3	3	NUM
inlawrev-3752	150	2	1	1	NUM
inlawrev-3752	150	3	.	.	PUNCT
inlawrev-3752	151	1	see	see	VERB
inlawrev-3752	151	2	treacy	treacy	PROPN
inlawrev-3752	151	3	,	,	PUNCT
inlawrev-3752	151	4	supra	supra	PROPN
inlawrev-3752	151	5	note	note	PROPN
inlawrev-3752	151	6	29	29	NUM
inlawrev-3752	151	7	,	,	PUNCT
inlawrev-3752	151	8	at	at	ADP
inlawrev-3752	151	9	b-401	b-401	NOUN
inlawrev-3752	151	10	(	(	PUNCT
inlawrev-3752	151	11	referencing	reference	VERB
inlawrev-3752	151	12	a	a	DET
inlawrev-3752	151	13	195	195	NUM
inlawrev-3752	151	14	1	1	NUM
inlawrev-3752	151	15	revenue	revenue	NOUN
inlawrev-3752	151	16	ruling	ruling	NOUN
inlawrev-3752	151	17	issued	issue	VERB
inlawrev-3752	151	18	to	to	ADP
inlawrev-3752	151	19	the	the	DET
inlawrev-3752	151	20	school	school	NOUN
inlawrev-3752	151	21	and	and	CCONJ
inlawrev-3752	151	22	the	the	DET
inlawrev-3752	151	23	trust	trust	NOUN
inlawrev-3752	151	24	)	)	PUNCT
inlawrev-3752	151	25	.	.	PUNCT
inlawrev-3752	152	1	32	32	NUM
inlawrev-3752	152	2	.	.	PUNCT
inlawrev-3752	153	1	i	i	PRON
inlawrev-3752	153	2	d.	d.	PROPN
inlawrev-3752	153	3	33	33	NUM
inlawrev-3752	153	4	.	.	PUNCT
inlawrev-3752	154	1	i	i	PRON
inlawrev-3752	154	2	d.	d.	PROPN
inlawrev-3752	154	3	senator	senator	PROPN
inlawrev-3752	154	4	wallace	wallace	PROPN
inlawrev-3752	154	5	f.	f.	PROPN
inlawrev-3752	154	6	bennett	bennett	PROPN
inlawrev-3752	154	7	of	of	ADP
inlawrev-3752	154	8	utah	utah	PROPN
inlawrev-3752	154	9	,	,	PUNCT
inlawrev-3752	154	10	a	a	DET
inlawrev-3752	154	11	member	member	NOUN
inlawrev-3752	154	12	of	of	ADP
inlawrev-3752	154	13	the	the	DET
inlawrev-3752	154	14	committee	committee	NOUN
inlawrev-3752	154	15	on	on	ADP
inlawrev-3752	154	16	finance	finance	NOUN
inlawrev-3752	154	17	,	,	PUNCT
inlawrev-3752	154	18	stated	state	VERB
inlawrev-3752	154	19	in	in	ADP
inlawrev-3752	154	20	his	his	PRON
inlawrev-3752	154	21	testimony	testimony	NOUN
inlawrev-3752	154	22	that	that	SCONJ
inlawrev-3752	154	23	he	he	PRON
inlawrev-3752	154	24	would	would	AUX
inlawrev-3752	154	25	like	like	VERB
inlawrev-3752	154	26	to	to	PART
inlawrev-3752	154	27	assure	assure	VERB
inlawrev-3752	154	28	the	the	DET
inlawrev-3752	154	29	senior	senior	ADJ
inlawrev-3752	154	30	senator	senator	NOUN
inlawrev-3752	154	31	from	from	ADP
inlawrev-3752	154	32	pennsylvania	pennsylvania	PROPN
inlawrev-3752	154	33	that	that	SCONJ
inlawrev-3752	154	34	the	the	DET
inlawrev-3752	154	35	committee	committee	NOUN
inlawrev-3752	154	36	.	.	PUNCT
inlawrev-3752	154	37	.	.	PUNCT
inlawrev-3752	155	1	.	.	PUNCT
inlawrev-3752	155	2	was	be	AUX
inlawrev-3752	155	3	very	very	ADV
inlawrev-3752	155	4	mindful	mindful	ADJ
inlawrev-3752	155	5	of	of	ADP
inlawrev-3752	155	6	the	the	DET
inlawrev-3752	155	7	problem	problem	NOUN
inlawrev-3752	155	8	that	that	SCONJ
inlawrev-3752	155	9	certain	certain	ADJ
inlawrev-3752	155	10	organizations	organization	NOUN
inlawrev-3752	155	11	would	would	AUX
inlawrev-3752	155	12	have	have	AUX
inlawrev-3752	155	13	had	have	VERB
inlawrev-3752	155	14	in	in	ADP
inlawrev-3752	155	15	the	the	DET
inlawrev-3752	155	16	absence	absence	NOUN
inlawrev-3752	155	17	of	of	ADP
inlawrev-3752	155	18	proposed	propose	VERB
inlawrev-3752	155	19	section	section	NOUN
inlawrev-3752	155	20	509(a)(3	509(a)(3	NUM
inlawrev-3752	155	21	)	)	PUNCT
inlawrev-3752	155	22	.	.	PUNCT
inlawrev-3752	155	23	.	.	PUNCT
inlawrev-3752	155	24	.	.	PUNCT
inlawrev-3752	156	1	[	[	X
inlawrev-3752	156	2	and	and	CCONJ
inlawrev-3752	156	3	that	that	SCONJ
inlawrev-3752	156	4	]	]	X
inlawrev-3752	156	5	the	the	DET
inlawrev-3752	156	6	sort	sort	NOUN
inlawrev-3752	156	7	of	of	ADP
inlawrev-3752	156	8	situation	situation	NOUN
inlawrev-3752	156	9	involving	involve	VERB
inlawrev-3752	156	10	the	the	DET
inlawrev-3752	156	11	milton	milton	PROPN
inlawrev-3752	156	12	hershey	hershey	PROPN
inlawrev-3752	156	13	school	school	PROPN
inlawrev-3752	156	14	described	describe	VERB
inlawrev-3752	156	15	by	by	ADP
inlawrev-3752	156	16	the	the	DET
inlawrev-3752	156	17	senior	senior	ADJ
inlawrev-3752	156	18	senator	senator	NOUN
inlawrev-3752	156	19	from	from	ADP
inlawrev-3752	156	20	pennsylvania	pennsylvania	PROPN
inlawrev-3752	156	21	is	be	AUX
inlawrev-3752	156	22	what	what	PRON
inlawrev-3752	156	23	the	the	DET
inlawrev-3752	156	24	committee	committee	NOUN
inlawrev-3752	156	25	on	on	ADP
inlawrev-3752	156	26	finance	finance	NOUN
inlawrev-3752	156	27	had	have	VERB
inlawrev-3752	156	28	in	in	ADP
inlawrev-3752	156	29	mind	mind	NOUN
inlawrev-3752	156	30	when	when	SCONJ
inlawrev-3752	156	31	it	it	PRON
inlawrev-3752	156	32	approved	approve	VERB
inlawrev-3752	156	33	this	this	DET
inlawrev-3752	156	34	part	part	NOUN
inlawrev-3752	156	35	of	of	ADP
inlawrev-3752	156	36	the	the	DET
inlawrev-3752	156	37	bill	bill	NOUN
inlawrev-3752	156	38	.	.	PUNCT
inlawrev-3752	157	1	i	i	PRON
inlawrev-3752	157	2	d.	d.	PROPN
inlawrev-3752	157	3	214	214	NUM
inlawrev-3752	157	4	indiana	indiana	PROPN
inlawrev-3752	157	5	law	law	PROPN
inlawrev-3752	157	6	review	review	NOUN
inlawrev-3752	157	7	[	[	X
inlawrev-3752	157	8	vol	vol	NOUN
inlawrev-3752	157	9	.	.	PUNCT
inlawrev-3752	157	10	39:207	39:207	NUM
inlawrev-3752	157	11	n.	n.	NOUN
inlawrev-3752	157	12	tax	tax	NOUN
inlawrev-3752	157	13	rules	rule	NOUN
inlawrev-3752	157	14	applicable	applicable	ADJ
inlawrev-3752	157	15	to	to	ADP
inlawrev-3752	157	16	supporting	support	VERB
inlawrev-3752	157	17	organizations	organization	NOUN
inlawrev-3752	157	18	a.	a.	NOUN
inlawrev-3752	157	19	overviewr'^	overviewr'^	NOUN
inlawrev-3752	158	1	the	the	DET
inlawrev-3752	158	2	tax	tax	NOUN
inlawrev-3752	158	3	reform	reform	PROPN
inlawrev-3752	158	4	act	act	NOUN
inlawrev-3752	158	5	of	of	ADP
inlawrev-3752	158	6	1969	1969	NUM
inlawrev-3752	158	7	created	create	VERB
inlawrev-3752	158	8	a	a	DET
inlawrev-3752	158	9	scheme	scheme	NOUN
inlawrev-3752	158	10	of	of	ADP
inlawrev-3752	158	11	rules	rule	NOUN
inlawrev-3752	158	12	that	that	PRON
inlawrev-3752	158	13	apply	apply	VERB
inlawrev-3752	158	14	to	to	ADP
inlawrev-3752	158	15	private	private	ADJ
inlawrev-3752	158	16	foundations.^^	foundations.^^	PUNCT
inlawrev-3752	159	1	these	these	DET
inlawrev-3752	159	2	regulations	regulation	NOUN
inlawrev-3752	159	3	specifically	specifically	ADV
inlawrev-3752	159	4	did	do	AUX
inlawrev-3752	159	5	not	not	PART
inlawrev-3752	159	6	apply	apply	VERB
inlawrev-3752	159	7	to	to	ADP
inlawrev-3752	159	8	charities	charity	NOUN
inlawrev-3752	159	9	that	that	PRON
inlawrev-3752	159	10	were	be	AUX
inlawrev-3752	159	11	not	not	PART
inlawrev-3752	159	12	categorized	categorize	VERB
inlawrev-3752	159	13	as	as	ADP
inlawrev-3752	159	14	private	private	ADJ
inlawrev-3752	159	15	foundations.^^	foundations.^^	NOUN
inlawrev-3752	159	16	supporting	support	VERB
inlawrev-3752	159	17	organizations	organization	NOUN
inlawrev-3752	159	18	were	be	AUX
inlawrev-3752	159	19	not	not	PART
inlawrev-3752	159	20	private	private	ADJ
inlawrev-3752	159	21	foundations	foundation	NOUN
inlawrev-3752	159	22	,	,	PUNCT
inlawrev-3752	159	23	and	and	CCONJ
inlawrev-3752	159	24	thus	thus	ADV
inlawrev-3752	159	25	were	be	AUX
inlawrev-3752	159	26	exempt	exempt	ADJ
inlawrev-3752	159	27	from	from	ADP
inlawrev-3752	159	28	the	the	DET
inlawrev-3752	159	29	new	new	ADJ
inlawrev-3752	159	30	rules.^^	rules.^^	NOUN
inlawrev-3752	159	31	supporting	support	VERB
inlawrev-3752	159	32	organizations	organization	NOUN
inlawrev-3752	159	33	are	be	AUX
inlawrev-3752	159	34	instead	instead	ADV
inlawrev-3752	159	35	subject	subject	ADJ
inlawrev-3752	159	36	to	to	ADP
inlawrev-3752	159	37	the	the	DET
inlawrev-3752	159	38	requirements	requirement	NOUN
inlawrev-3752	159	39	of	of	ADP
inlawrev-3752	159	40	section	section	NOUN
inlawrev-3752	159	41	509(a)(3	509(a)(3	NUM
inlawrev-3752	159	42	)	)	PUNCT
inlawrev-3752	159	43	of	of	ADP
inlawrev-3752	159	44	the	the	DET
inlawrev-3752	159	45	internal	internal	ADJ
inlawrev-3752	159	46	revenue	revenue	NOUN
inlawrev-3752	159	47	code	code	NOUN
inlawrev-3752	159	48	and	and	CCONJ
inlawrev-3752	159	49	that	that	DET
inlawrev-3752	159	50	section	section	NOUN
inlawrev-3752	159	51	's	's	PART
inlawrev-3752	159	52	treasury	treasury	NOUN
inlawrev-3752	159	53	regulations	regulation	NOUN
inlawrev-3752	159	54	.	.	PUNCT
inlawrev-3752	160	1	section	section	NOUN
inlawrev-3752	160	2	509(a)(3	509(a)(3	NOUN
inlawrev-3752	160	3	)	)	PUNCT
inlawrev-3752	160	4	provides	provide	VERB
inlawrev-3752	160	5	that	that	SCONJ
inlawrev-3752	160	6	an	an	DET
inlawrev-3752	160	7	organization	organization	NOUN
inlawrev-3752	160	8	is	be	AUX
inlawrev-3752	160	9	not	not	PART
inlawrev-3752	160	10	a	a	DET
inlawrev-3752	160	11	private	private	ADJ
inlawrev-3752	160	12	foundation	foundation	NOUN
inlawrev-3752	160	13	and	and	CCONJ
inlawrev-3752	160	14	is	be	AUX
inlawrev-3752	160	15	therefore	therefore	ADV
inlawrev-3752	160	16	classified	classify	VERB
inlawrev-3752	160	17	as	as	ADP
inlawrev-3752	160	18	a	a	DET
inlawrev-3752	160	19	supporting	support	VERB
inlawrev-3752	160	20	organization	organization	NOUN
inlawrev-3752	160	21	if	if	SCONJ
inlawrev-3752	160	22	it	it	PRON
inlawrev-3752	160	23	:	:	PUNCT
inlawrev-3752	160	24	(	(	PUNCT
inlawrev-3752	160	25	a	a	X
inlawrev-3752	160	26	)	)	PUNCT
inlawrev-3752	160	27	is	be	AUX
inlawrev-3752	160	28	organized	organize	VERB
inlawrev-3752	160	29	,	,	PUNCT
inlawrev-3752	160	30	and	and	CCONJ
inlawrev-3752	160	31	at	at	ADP
inlawrev-3752	160	32	all	all	DET
inlawrev-3752	160	33	times	time	NOUN
inlawrev-3752	160	34	thereafter	thereafter	ADV
inlawrev-3752	160	35	is	be	AUX
inlawrev-3752	160	36	operated	operate	VERB
inlawrev-3752	160	37	,	,	PUNCT
inlawrev-3752	160	38	exclusively	exclusively	ADV
inlawrev-3752	160	39	for	for	ADP
inlawrev-3752	160	40	the	the	DET
inlawrev-3752	160	41	benefit	benefit	NOUN
inlawrev-3752	160	42	of	of	ADP
inlawrev-3752	160	43	,	,	PUNCT
inlawrev-3752	160	44	to	to	PART
inlawrev-3752	160	45	perform	perform	VERB
inlawrev-3752	160	46	the	the	DET
inlawrev-3752	160	47	functions	function	NOUN
inlawrev-3752	160	48	of	of	ADP
inlawrev-3752	160	49	,	,	PUNCT
inlawrev-3752	160	50	or	or	CCONJ
inlawrev-3752	160	51	to	to	PART
inlawrev-3752	160	52	carry	carry	VERB
inlawrev-3752	160	53	out	out	ADP
inlawrev-3752	160	54	the	the	DET
inlawrev-3752	160	55	purposes	purpose	NOUN
inlawrev-3752	160	56	of	of	ADP
inlawrev-3752	160	57	one	one	NUM
inlawrev-3752	160	58	or	or	CCONJ
inlawrev-3752	160	59	more	more	ADV
inlawrev-3752	160	60	specified	specified	ADJ
inlawrev-3752	160	61	organizations	organization	NOUN
inlawrev-3752	160	62	described	describe	VERB
inlawrev-3752	160	63	in	in	ADP
inlawrev-3752	160	64	paragraph	paragraph	NOUN
inlawrev-3752	160	65	(	(	PUNCT
inlawrev-3752	160	66	l)or(2	l)or(2	PROPN
inlawrev-3752	160	67	)	)	PUNCT
inlawrev-3752	160	68	,	,	PUNCT
inlawrev-3752	160	69	(	(	PUNCT
inlawrev-3752	160	70	b	b	X
inlawrev-3752	160	71	)	)	PUNCT
inlawrev-3752	160	72	is	be	AUX
inlawrev-3752	160	73	operated	operate	VERB
inlawrev-3752	160	74	,	,	PUNCT
inlawrev-3752	160	75	supervised	supervised	ADJ
inlawrev-3752	160	76	,	,	PUNCT
inlawrev-3752	160	77	or	or	CCONJ
inlawrev-3752	160	78	controlled	control	VERB
inlawrev-3752	160	79	by	by	ADP
inlawrev-3752	160	80	or	or	CCONJ
inlawrev-3752	160	81	in	in	ADP
inlawrev-3752	160	82	connection	connection	NOUN
inlawrev-3752	160	83	with	with	ADP
inlawrev-3752	160	84	one	one	NUM
inlawrev-3752	160	85	or	or	CCONJ
inlawrev-3752	160	86	more	more	ADJ
inlawrev-3752	160	87	organizations	organization	NOUN
inlawrev-3752	160	88	described	describe	VERB
inlawrev-3752	160	89	in	in	ADP
inlawrev-3752	160	90	paragraph	paragraph	NOUN
inlawrev-3752	160	91	(	(	PUNCT
inlawrev-3752	160	92	1	1	NUM
inlawrev-3752	160	93	)	)	PUNCT
inlawrev-3752	160	94	or	or	CCONJ
inlawrev-3752	160	95	(	(	PUNCT
inlawrev-3752	160	96	2	2	NUM
inlawrev-3752	160	97	)	)	PUNCT
inlawrev-3752	160	98	,	,	PUNCT
inlawrev-3752	160	99	and	and	CCONJ
inlawrev-3752	160	100	(	(	PUNCT
inlawrev-3752	160	101	c	c	X
inlawrev-3752	160	102	)	)	PUNCT
inlawrev-3752	160	103	is	be	AUX
inlawrev-3752	160	104	not	not	PART
inlawrev-3752	160	105	controlled	control	VERB
inlawrev-3752	160	106	directly	directly	ADV
inlawrev-3752	160	107	or	or	CCONJ
inlawrev-3752	160	108	indirectly	indirectly	ADV
inlawrev-3752	160	109	by	by	ADP
inlawrev-3752	160	110	one	one	NUM
inlawrev-3752	160	111	or	or	CCONJ
inlawrev-3752	160	112	more	more	ADJ
inlawrev-3752	160	113	disqualified	disqualify	VERB
inlawrev-3752	160	114	persons	person	NOUN
inlawrev-3752	160	115	.	.	PUNCT
inlawrev-3752	160	116	.	.	PUNCT
inlawrev-3752	160	117	.	.	PUNCT
inlawrev-3752	161	1	other	other	ADJ
inlawrev-3752	161	2	than	than	ADP
inlawrev-3752	161	3	foundation	foundation	NOUN
inlawrev-3752	161	4	managers	manager	NOUN
inlawrev-3752	161	5	and	and	CCONJ
inlawrev-3752	161	6	other	other	ADJ
inlawrev-3752	161	7	than	than	ADP
inlawrev-3752	161	8	one	one	NUM
inlawrev-3752	161	9	or	or	CCONJ
inlawrev-3752	161	10	more	more	ADJ
inlawrev-3752	161	11	organizations	organization	NOUN
inlawrev-3752	161	12	described	describe	VERB
inlawrev-3752	161	13	in	in	ADP
inlawrev-3752	161	14	paragraph	paragraph	NOUN
inlawrev-3752	161	15	(	(	PUNCT
inlawrev-3752	161	16	1	1	NUM
inlawrev-3752	161	17	)	)	PUNCT
inlawrev-3752	161	18	or	or	CCONJ
inlawrev-3752	161	19	(	(	PUNCT
inlawrev-3752	161	20	2).^^	2).^^	NUM
inlawrev-3752	161	21	as	as	SCONJ
inlawrev-3752	161	22	developed	develop	VERB
inlawrev-3752	161	23	more	more	ADV
inlawrev-3752	161	24	fully	fully	ADV
inlawrev-3752	161	25	in	in	ADP
inlawrev-3752	161	26	the	the	DET
inlawrev-3752	161	27	regulations	regulation	NOUN
inlawrev-3752	161	28	,	,	PUNCT
inlawrev-3752	161	29	509(a)(3	509(a)(3	NUM
inlawrev-3752	161	30	)	)	PUNCT
inlawrev-3752	161	31	establishes	establish	VERB
inlawrev-3752	161	32	an	an	DET
inlawrev-3752	161	33	organizational	organizational	ADJ
inlawrev-3752	161	34	test	test	NOUN
inlawrev-3752	161	35	and	and	CCONJ
inlawrev-3752	161	36	an	an	DET
inlawrev-3752	161	37	operational	operational	ADJ
inlawrev-3752	161	38	test	test	NOUN
inlawrev-3752	161	39	(	(	PUNCT
inlawrev-3752	161	40	in	in	ADP
inlawrev-3752	161	41	part	part	NOUN
inlawrev-3752	161	42	a	a	X
inlawrev-3752	161	43	)	)	PUNCT
inlawrev-3752	161	44	,	,	PUNCT
inlawrev-3752	161	45	a	a	DET
inlawrev-3752	161	46	type	type	NOUN
inlawrev-3752	161	47	of	of	ADP
inlawrev-3752	161	48	relationship	relationship	NOUN
inlawrev-3752	161	49	test	test	NOUN
inlawrev-3752	161	50	(	(	PUNCT
inlawrev-3752	161	51	in	in	ADP
inlawrev-3752	161	52	part	part	NOUN
inlawrev-3752	161	53	b	b	NOUN
inlawrev-3752	161	54	)	)	PUNCT
inlawrev-3752	161	55	,	,	PUNCT
inlawrev-3752	161	56	and	and	CCONJ
inlawrev-3752	161	57	a	a	DET
inlawrev-3752	161	58	control	control	NOUN
inlawrev-3752	161	59	test	test	NOUN
inlawrev-3752	161	60	(	(	PUNCT
inlawrev-3752	161	61	in	in	ADP
inlawrev-3752	161	62	part	part	NOUN
inlawrev-3752	161	63	c).^^	c).^^	NOUN
inlawrev-3752	161	64	the	the	DET
inlawrev-3752	161	65	organizational	organizational	ADJ
inlawrev-3752	161	66	and	and	CCONJ
inlawrev-3752	161	67	operational	operational	ADJ
inlawrev-3752	161	68	tests	test	NOUN
inlawrev-3752	161	69	vary	vary	VERB
inlawrev-3752	161	70	depending	depend	VERB
inlawrev-3752	161	71	upon	upon	SCONJ
inlawrev-3752	161	72	how	how	SCONJ
inlawrev-3752	161	73	the	the	DET
inlawrev-3752	161	74	organization	organization	NOUN
inlawrev-3752	161	75	is	be	AUX
inlawrev-3752	161	76	classified	classify	VERB
inlawrev-3752	161	77	under	under	ADP
inlawrev-3752	161	78	the	the	DET
inlawrev-3752	161	79	type	type	NOUN
inlawrev-3752	161	80	of	of	ADP
inlawrev-3752	161	81	relationship	relationship	NOUN
inlawrev-3752	161	82	test	test	NOUN
inlawrev-3752	161	83	.	.	PUNCT
inlawrev-3752	162	1	the	the	DET
inlawrev-3752	162	2	best	good	ADJ
inlawrev-3752	162	3	way	way	NOUN
inlawrev-3752	162	4	to	to	PART
inlawrev-3752	162	5	understand	understand	VERB
inlawrev-3752	162	6	the	the	DET
inlawrev-3752	162	7	regulations	regulation	NOUN
inlawrev-3752	162	8	is	be	AUX
inlawrev-3752	162	9	to	to	PART
inlawrev-3752	162	10	begin	begin	VERB
inlawrev-3752	162	11	with	with	ADP
inlawrev-3752	162	12	a	a	DET
inlawrev-3752	162	13	discussion	discussion	NOUN
inlawrev-3752	162	14	of	of	ADP
inlawrev-3752	162	15	the	the	DET
inlawrev-3752	162	16	three	three	NUM
inlawrev-3752	162	17	types	type	NOUN
inlawrev-3752	162	18	of	of	ADP
inlawrev-3752	162	19	relationships	relationship	NOUN
inlawrev-3752	162	20	supporting	support	VERB
inlawrev-3752	162	21	organizations	organization	NOUN
inlawrev-3752	162	22	have	have	AUX
inlawrev-3752	162	23	with	with	ADP
inlawrev-3752	162	24	their	their	PRON
inlawrev-3752	162	25	supported	support	VERB
inlawrev-3752	162	26	charities	charity	NOUN
inlawrev-3752	162	27	.	.	PUNCT
inlawrev-3752	163	1	34	34	NUM
inlawrev-3752	163	2	.	.	PUNCT
inlawrev-3752	164	1	see	see	VERB
inlawrev-3752	164	2	appendix	appendix	VERB
inlawrev-3752	164	3	a	a	PRON
inlawrev-3752	164	4	for	for	ADP
inlawrev-3752	164	5	a	a	DET
inlawrev-3752	164	6	"	"	PUNCT
inlawrev-3752	164	7	map	map	NOUN
inlawrev-3752	164	8	"	"	PUNCT
inlawrev-3752	164	9	of	of	ADP
inlawrev-3752	164	10	supporting	support	VERB
inlawrev-3752	164	11	organization	organization	NOUN
inlawrev-3752	164	12	structures	structure	NOUN
inlawrev-3752	164	13	resulting	result	VERB
inlawrev-3752	164	14	from	from	ADP
inlawrev-3752	164	15	the	the	DET
inlawrev-3752	164	16	applicable	applicable	ADJ
inlawrev-3752	164	17	tax	tax	NOUN
inlawrev-3752	164	18	regulations	regulation	NOUN
inlawrev-3752	164	19	.	.	PUNCT
inlawrev-3752	165	1	35	35	NUM
inlawrev-3752	165	2	.	.	PUNCT
inlawrev-3752	166	1	see	see	VERB
inlawrev-3752	166	2	tax	tax	NOUN
inlawrev-3752	166	3	reform	reform	NOUN
inlawrev-3752	166	4	act	act	NOUN
inlawrev-3752	166	5	of	of	ADP
inlawrev-3752	166	6	1969	1969	NUM
inlawrev-3752	166	7	,	,	PUNCT
inlawrev-3752	166	8	pub	pub	NOUN
inlawrev-3752	166	9	.	.	PUNCT
inlawrev-3752	167	1	l.	l.	PROPN
inlawrev-3752	167	2	no	no	INTJ
inlawrev-3752	167	3	.	.	PROPN
inlawrev-3752	168	1	91	91	NUM
inlawrev-3752	168	2	-	-	SYM
inlawrev-3752	168	3	172	172	NUM
inlawrev-3752	168	4	,	,	PUNCT
inlawrev-3752	168	5	83	83	NUM
inlawrev-3752	168	6	stat	stat	NOUN
inlawrev-3752	168	7	.	.	PUNCT
inlawrev-3752	169	1	487	487	NUM
inlawrev-3752	169	2	(	(	PUNCT
inlawrev-3752	169	3	codified	codify	VERB
inlawrev-3752	169	4	as	as	SCONJ
inlawrev-3752	169	5	amended	amend	VERB
inlawrev-3752	169	6	at	at	ADP
inlawrev-3752	169	7	i.r.c	i.r.c	NOUN
inlawrev-3752	169	8	.	.	PUNCT
inlawrev-3752	170	1	§	§	PROPN
inlawrev-3752	170	2	509	509	NUM
inlawrev-3752	170	3	(	(	PUNCT
inlawrev-3752	170	4	2000	2000	NUM
inlawrev-3752	170	5	)	)	PUNCT
inlawrev-3752	170	6	)	)	PUNCT
inlawrev-3752	170	7	.	.	PUNCT
inlawrev-3752	171	1	36	36	NUM
inlawrev-3752	171	2	.	.	X
inlawrev-3752	171	3	quarrie	quarrie	VERB
inlawrev-3752	171	4	charitable	charitable	ADJ
inlawrev-3752	171	5	fund	fund	NOUN
inlawrev-3752	171	6	v.	v.	ADP
inlawrev-3752	171	7	comm'r	comm'r	PROPN
inlawrev-3752	171	8	,	,	PUNCT
inlawrev-3752	171	9	603	603	NUM
inlawrev-3752	171	10	f.2d	f.2d	NOUN
inlawrev-3752	171	11	1274	1274	NUM
inlawrev-3752	171	12	,	,	PUNCT
inlawrev-3752	171	13	1277	1277	NUM
inlawrev-3752	171	14	(	(	PUNCT
inlawrev-3752	171	15	7th	7th	ADJ
inlawrev-3752	171	16	cir	cir	NOUN
inlawrev-3752	171	17	.	.	PUNCT
inlawrev-3752	171	18	1979	1979	NUM
inlawrev-3752	171	19	)	)	PUNCT
inlawrev-3752	171	20	.	.	PUNCT
inlawrev-3752	172	1	"	"	PUNCT
inlawrev-3752	172	2	the	the	DET
inlawrev-3752	172	3	definition	definition	NOUN
inlawrev-3752	172	4	of	of	ADP
inlawrev-3752	172	5	a	a	DET
inlawrev-3752	172	6	private	private	ADJ
inlawrev-3752	172	7	foundation	foundation	NOUN
inlawrev-3752	172	8	is	be	AUX
inlawrev-3752	172	9	intentionally	intentionally	ADV
inlawrev-3752	172	10	inclusive	inclusive	ADJ
inlawrev-3752	172	11	:	:	PUNCT
inlawrev-3752	172	12	all	all	DET
inlawrev-3752	172	13	organizations	organization	NOUN
inlawrev-3752	172	14	exempted	exempt	VERB
inlawrev-3752	172	15	from	from	ADP
inlawrev-3752	172	16	tax	tax	NOUN
inlawrev-3752	172	17	by	by	ADP
inlawrev-3752	172	18	section	section	NOUN
inlawrev-3752	172	19	50	50	NUM
inlawrev-3752	172	20	1	1	NUM
inlawrev-3752	172	21	(	(	PUNCT
inlawrev-3752	172	22	c)(3	c)(3	NOUN
inlawrev-3752	172	23	)	)	PUNCT
inlawrev-3752	172	24	are	be	AUX
inlawrev-3752	172	25	private	private	ADJ
inlawrev-3752	172	26	foundations	foundation	NOUN
inlawrev-3752	172	27	except	except	SCONJ
inlawrev-3752	172	28	for	for	ADP
inlawrev-3752	172	29	those	those	PRON
inlawrev-3752	172	30	specified	specify	VERB
inlawrev-3752	172	31	in	in	ADP
inlawrev-3752	172	32	section	section	NOUN
inlawrev-3752	172	33	509(a	509(a	PROPN
inlawrev-3752	172	34	)	)	PUNCT
inlawrev-3752	172	35	(	(	PUNCT
inlawrev-3752	172	36	1	1	X
inlawrev-3752	172	37	)	)	PUNCT
inlawrev-3752	172	38	through	through	ADP
inlawrev-3752	172	39	(	(	PUNCT
inlawrev-3752	172	40	4	4	NUM
inlawrev-3752	172	41	)	)	PUNCT
inlawrev-3752	172	42	.	.	PUNCT
inlawrev-3752	173	1	the	the	DET
inlawrev-3752	173	2	exceptions	exception	NOUN
inlawrev-3752	173	3	are	be	AUX
inlawrev-3752	173	4	churches	church	NOUN
inlawrev-3752	173	5	,	,	PUNCT
inlawrev-3752	173	6	schools	school	NOUN
inlawrev-3752	173	7	,	,	PUNCT
inlawrev-3752	173	8	and	and	CCONJ
inlawrev-3752	173	9	hospitals	hospital	NOUN
inlawrev-3752	173	10	,	,	PUNCT
inlawrev-3752	173	11	§	§	PROPN
inlawrev-3752	173	12	509(a)(1	509(a)(1	NUM
inlawrev-3752	173	13	)	)	PUNCT
inlawrev-3752	173	14	,	,	PUNCT
inlawrev-3752	173	15	other	other	ADJ
inlawrev-3752	173	16	publicly	publicly	ADV
inlawrev-3752	173	17	supported	support	VERB
inlawrev-3752	173	18	organizations	organization	NOUN
inlawrev-3752	173	19	,	,	PUNCT
inlawrev-3752	173	20	§	§	NOUN
inlawrev-3752	173	21	509(a)(2	509(a)(2	NUM
inlawrev-3752	173	22	)	)	PUNCT
inlawrev-3752	173	23	,	,	PUNCT
inlawrev-3752	173	24	and	and	CCONJ
inlawrev-3752	173	25	supporting	support	VERB
inlawrev-3752	173	26	organizations	organization	NOUN
inlawrev-3752	173	27	of	of	ADP
inlawrev-3752	173	28	such	such	ADJ
inlawrev-3752	173	29	excepted	except	VERB
inlawrev-3752	173	30	organizations	organization	NOUN
inlawrev-3752	173	31	.	.	PUNCT
inlawrev-3752	173	32	"	"	PUNCT
inlawrev-3752	174	1	i	i	PRON
inlawrev-3752	174	2	d.	d.	PROPN
inlawrev-3752	174	3	(	(	PUNCT
inlawrev-3752	174	4	citations	citation	NOUN
inlawrev-3752	174	5	omitted	omit	VERB
inlawrev-3752	174	6	)	)	PUNCT
inlawrev-3752	174	7	.	.	PUNCT
inlawrev-3752	175	1	37	37	NUM
inlawrev-3752	175	2	.	.	PUNCT
inlawrev-3752	176	1	i	i	PRON
inlawrev-3752	176	2	d.	d.	PROPN
inlawrev-3752	176	3	38	38	NUM
inlawrev-3752	176	4	.	.	PUNCT
inlawrev-3752	176	5	i.r.c	i.r.c	NOUN
inlawrev-3752	176	6	.	.	PUNCT
inlawrev-3752	177	1	§	§	PROPN
inlawrev-3752	177	2	509(a)(3	509(a)(3	NUM
inlawrev-3752	177	3	)	)	PUNCT
inlawrev-3752	177	4	(	(	PUNCT
inlawrev-3752	177	5	2000	2000	NUM
inlawrev-3752	177	6	)	)	PUNCT
inlawrev-3752	177	7	.	.	PUNCT
inlawrev-3752	178	1	for	for	ADP
inlawrev-3752	178	2	simplicity	simplicity	NOUN
inlawrev-3752	178	3	,	,	PUNCT
inlawrev-3752	178	4	this	this	DET
inlawrev-3752	178	5	article	article	NOUN
inlawrev-3752	178	6	uses	use	VERB
inlawrev-3752	178	7	the	the	DET
inlawrev-3752	178	8	term	term	NOUN
inlawrev-3752	178	9	"	"	PUNCT
inlawrev-3752	178	10	charity	charity	NOUN
inlawrev-3752	178	11	'	'	PUNCT
inlawrev-3752	178	12	to	to	PART
inlawrev-3752	178	13	refer	refer	VERB
inlawrev-3752	178	14	to	to	ADP
inlawrev-3752	178	15	"	"	PUNCT
inlawrev-3752	178	16	organizations	organization	NOUN
inlawrev-3752	178	17	described	describe	VERB
inlawrev-3752	178	18	in	in	ADP
inlawrev-3752	178	19	paragraph	paragraph	NOUN
inlawrev-3752	178	20	(	(	PUNCT
inlawrev-3752	178	21	1	1	NUM
inlawrev-3752	178	22	)	)	PUNCT
inlawrev-3752	178	23	or	or	CCONJ
inlawrev-3752	178	24	(	(	PUNCT
inlawrev-3752	178	25	2	2	NUM
inlawrev-3752	178	26	)	)	PUNCT
inlawrev-3752	178	27	.	.	PUNCT
inlawrev-3752	178	28	"	"	PUNCT
inlawrev-3752	179	1	39	39	NUM
inlawrev-3752	179	2	.	.	PUNCT
inlawrev-3752	180	1	for	for	ADP
inlawrev-3752	180	2	a	a	DET
inlawrev-3752	180	3	good	good	ADJ
inlawrev-3752	180	4	practitioner	practitioner	NOUN
inlawrev-3752	180	5	-	-	PUNCT
inlawrev-3752	180	6	oriented	orient	VERB
inlawrev-3752	180	7	overview	overview	NOUN
inlawrev-3752	180	8	of	of	ADP
inlawrev-3752	180	9	the	the	DET
inlawrev-3752	180	10	supporting	support	VERB
inlawrev-3752	180	11	organization	organization	NOUN
inlawrev-3752	180	12	rules	rule	NOUN
inlawrev-3752	180	13	,	,	PUNCT
inlawrev-3752	180	14	see	see	VERB
inlawrev-3752	180	15	gerald	gerald	PROPN
inlawrev-3752	180	16	b.	b.	PROPN
inlawrev-3752	180	17	treacy	treacy	PROPN
inlawrev-3752	180	18	,	,	PUNCT
inlawrev-3752	180	19	jr	jr	PROPN
inlawrev-3752	180	20	.	.	PROPN
inlawrev-3752	180	21	,	,	PUNCT
inlawrev-3752	180	22	supporting	support	VERB
inlawrev-3752	180	23	organizations	organization	NOUN
inlawrev-3752	180	24	(	(	PUNCT
inlawrev-3752	180	25	1996	1996	NUM
inlawrev-3752	180	26	)	)	PUNCT
inlawrev-3752	180	27	,	,	PUNCT
inlawrev-3752	180	28	and	and	CCONJ
inlawrev-3752	180	29	the	the	DET
inlawrev-3752	180	30	more	more	ADV
inlawrev-3752	180	31	recent	recent	ADJ
inlawrev-3752	180	32	b.n.a	b.n.a	NOUN
inlawrev-3752	180	33	.	.	PUNCT
inlawrev-3752	181	1	tax	tax	NOUN
inlawrev-3752	181	2	management	management	NOUN
inlawrev-3752	181	3	portfolio	portfolio	NOUN
inlawrev-3752	181	4	of	of	ADP
inlawrev-3752	181	5	the	the	DET
inlawrev-3752	181	6	same	same	ADJ
inlawrev-3752	181	7	title	title	NOUN
inlawrev-3752	181	8	.	.	PUNCT
inlawrev-3752	182	1	2006	2006	NUM
inlawrev-3752	182	2	]	]	PUNCT
inlawrev-3752	182	3	supporting	support	VERB
inlawrev-3752	182	4	the	the	DET
inlawrev-3752	182	5	supporting	support	VERB
inlawrev-3752	182	6	organization	organization	NOUN
inlawrev-3752	182	7	215	215	NUM
inlawrev-3752	182	8	b.	b.	NOUN
inlawrev-3752	182	9	the	the	DET
inlawrev-3752	182	10	type	type	NOUN
inlawrev-3752	182	11	ofrelationship	ofrelationship	NOUN
inlawrev-3752	182	12	test	test	NOUN
inlawrev-3752	182	13	section	section	NOUN
inlawrev-3752	182	14	509(a)(3)(b	509(a)(3)(b	PROPN
inlawrev-3752	182	15	)	)	PUNCT
inlawrev-3752	182	16	contemplates	contemplate	VERB
inlawrev-3752	182	17	three	three	NUM
inlawrev-3752	182	18	types	type	NOUN
inlawrev-3752	182	19	of	of	ADP
inlawrev-3752	182	20	relationships	relationship	NOUN
inlawrev-3752	182	21	between	between	ADP
inlawrev-3752	182	22	charities	charity	NOUN
inlawrev-3752	182	23	and	and	CCONJ
inlawrev-3752	182	24	their	their	PRON
inlawrev-3752	182	25	supporting	support	VERB
inlawrev-3752	182	26	organizations	organization	NOUN
inlawrev-3752	182	27	.	.	PUNCT
inlawrev-3752	183	1	"^^	"^^	VERB
inlawrev-3752	183	2	the	the	DET
inlawrev-3752	183	3	relationships	relationship	NOUN
inlawrev-3752	183	4	are	be	AUX
inlawrev-3752	183	5	categorized	categorize	VERB
inlawrev-3752	183	6	as	as	ADP
inlawrev-3752	183	7	type	type	NOUN
inlawrev-3752	183	8	i	i	PROPN
inlawrev-3752	183	9	,	,	PUNCT
inlawrev-3752	183	10	type	type	NOUN
inlawrev-3752	183	11	ii	ii	PROPN
inlawrev-3752	183	12	,	,	PUNCT
inlawrev-3752	183	13	and	and	CCONJ
inlawrev-3752	183	14	type	type	NOUN
inlawrev-3752	183	15	ei	ei	NOUN
inlawrev-3752	183	16	,	,	PUNCT
inlawrev-3752	183	17	and	and	CCONJ
inlawrev-3752	183	18	each	each	DET
inlawrev-3752	183	19	type	type	NOUN
inlawrev-3752	183	20	bases	base	VERB
inlawrev-3752	183	21	its	its	PRON
inlawrev-3752	183	22	justification	justification	NOUN
inlawrev-3752	183	23	for	for	ADP
inlawrev-3752	183	24	exemption	exemption	NOUN
inlawrev-3752	183	25	on	on	ADP
inlawrev-3752	183	26	slightly	slightly	ADV
inlawrev-3752	183	27	different	different	ADJ
inlawrev-3752	183	28	language	language	NOUN
inlawrev-3752	183	29	in	in	ADP
inlawrev-3752	183	30	the	the	DET
inlawrev-3752	183	31	code	code	NOUN
inlawrev-3752	183	32	section	section	NOUN
inlawrev-3752	183	33	.	.	PUNCT
inlawrev-3752	184	1	"^^	"^^	PROPN
inlawrev-3752	184	2	type	type	NOUN
inlawrev-3752	184	3	i	i	PRON
inlawrev-3752	184	4	organizations	organization	NOUN
inlawrev-3752	184	5	must	must	AUX
inlawrev-3752	184	6	be	be	AUX
inlawrev-3752	184	7	"	"	PUNCT
inlawrev-3752	184	8	operated	operate	VERB
inlawrev-3752	184	9	,	,	PUNCT
inlawrev-3752	184	10	supervised	supervised	ADJ
inlawrev-3752	184	11	,	,	PUNCT
inlawrev-3752	184	12	or	or	CCONJ
inlawrev-3752	184	13	controlled	control	VERB
inlawrev-3752	184	14	by	by	ADP
inlawrev-3752	184	15	"	"	PUNCT
inlawrev-3752	184	16	a	a	DET
inlawrev-3752	184	17	charity	charity	NOUN
inlawrev-3752	184	18	.	.	PUNCT
inlawrev-3752	185	1	"^^	"^^	PROPN
inlawrev-3752	185	2	type	type	NOUN
inlawrev-3752	185	3	norganizations	norganization	NOUN
inlawrev-3752	185	4	mustbe	mustbe	ADV
inlawrev-3752	185	5	"	"	PUNCT
inlawrev-3752	185	6	supervised	supervise	VERB
inlawrev-3752	185	7	or	or	CCONJ
inlawrev-3752	185	8	controlled	control	VERB
inlawrev-3752	185	9	in	in	ADP
inlawrev-3752	185	10	connection	connection	NOUN
inlawrev-3752	185	11	with	with	ADP
inlawrev-3752	185	12	"	"	PUNCT
inlawrev-3752	185	13	a	a	DET
inlawrev-3752	185	14	charity	charity	NOUN
inlawrev-3752	185	15	.	.	PUNCT
inlawrev-3752	186	1	"^^	"^^	PROPN
inlawrev-3752	186	2	type	type	NOUN
inlawrev-3752	186	3	in	in	ADP
inlawrev-3752	186	4	organizations	organization	NOUN
inlawrev-3752	186	5	must	must	AUX
inlawrev-3752	186	6	be	be	AUX
inlawrev-3752	186	7	"	"	PUNCT
inlawrev-3752	186	8	operated	operate	VERB
inlawrev-3752	186	9	in	in	ADP
inlawrev-3752	186	10	connection	connection	NOUN
inlawrev-3752	186	11	with	with	ADP
inlawrev-3752	186	12	"	"	PUNCT
inlawrev-3752	186	13	a	a	DET
inlawrev-3752	186	14	charity	charity	NOUN
inlawrev-3752	186	15	.	.	PUNCT
inlawrev-3752	187	1	"^	"^	VERB
inlawrev-3752	188	1	once	once	ADV
inlawrev-3752	188	2	a	a	DET
inlawrev-3752	188	3	supporting	support	VERB
inlawrev-3752	188	4	organization	organization	NOUN
inlawrev-3752	188	5	has	have	AUX
inlawrev-3752	188	6	established	establish	VERB
inlawrev-3752	188	7	that	that	SCONJ
inlawrev-3752	188	8	it	it	PRON
inlawrev-3752	188	9	meets	meet	VERB
inlawrev-3752	188	10	the	the	DET
inlawrev-3752	188	11	description	description	NOUN
inlawrev-3752	188	12	of	of	ADP
inlawrev-3752	188	13	one	one	NUM
inlawrev-3752	188	14	of	of	ADP
inlawrev-3752	188	15	these	these	DET
inlawrev-3752	188	16	three	three	NUM
inlawrev-3752	188	17	types	type	NOUN
inlawrev-3752	188	18	of	of	ADP
inlawrev-3752	188	19	relationships	relationship	NOUN
inlawrev-3752	188	20	,	,	PUNCT
inlawrev-3752	188	21	it	it	PRON
inlawrev-3752	188	22	must	must	AUX
inlawrev-3752	188	23	meet	meet	VERB
inlawrev-3752	188	24	the	the	DET
inlawrev-3752	188	25	requirements	requirement	NOUN
inlawrev-3752	188	26	that	that	PRON
inlawrev-3752	188	27	apply	apply	VERB
inlawrev-3752	188	28	to	to	ADP
inlawrev-3752	188	29	that	that	DET
inlawrev-3752	188	30	relationship	relationship	NOUN
inlawrev-3752	188	31	type	type	NOUN
inlawrev-3752	188	32	.	.	PUNCT
inlawrev-3752	189	1	1	1	X
inlawrev-3752	189	2	.	.	X
inlawrev-3752	189	3	type	type	NOUN
inlawrev-3752	190	1	i	i	PRON
inlawrev-3752	190	2	organizations.—^type	organizations.—^type	VERB
inlawrev-3752	190	3	i	i	PRON
inlawrev-3752	190	4	relationships	relationship	NOUN
inlawrev-3752	190	5	are	be	AUX
inlawrev-3752	190	6	perhaps	perhaps	ADV
inlawrev-3752	190	7	the	the	DET
inlawrev-3752	190	8	simplest	simple	ADJ
inlawrev-3752	190	9	.	.	PUNCT
inlawrev-3752	191	1	a	a	DET
inlawrev-3752	191	2	type	type	NOUN
inlawrev-3752	191	3	i	i	PRON
inlawrev-3752	191	4	organization	organization	NOUN
inlawrev-3752	191	5	must	must	AUX
inlawrev-3752	191	6	be	be	AUX
inlawrev-3752	191	7	operated	operate	VERB
inlawrev-3752	191	8	,	,	PUNCT
inlawrev-3752	191	9	supervised	supervised	ADJ
inlawrev-3752	191	10	,	,	PUNCT
inlawrev-3752	191	11	or	or	CCONJ
inlawrev-3752	191	12	controlled	control	VERB
inlawrev-3752	191	13	by	by	ADP
inlawrev-3752	191	14	its	its	PRON
inlawrev-3752	191	15	supporting	support	VERB
inlawrev-3752	191	16	charity	charity	NOUN
inlawrev-3752	191	17	.	.	PUNCT
inlawrev-3752	192	1	"^^	"^^	PROPN
inlawrev-3752	192	2	type	type	NOUN
inlawrev-3752	192	3	i	i	PRON
inlawrev-3752	192	4	relationships	relationship	NOUN
inlawrev-3752	192	5	are	be	AUX
inlawrev-3752	192	6	"	"	PUNCT
inlawrev-3752	192	7	comparable	comparable	ADJ
inlawrev-3752	192	8	to	to	ADP
inlawrev-3752	192	9	that	that	PRON
inlawrev-3752	192	10	of	of	ADP
inlawrev-3752	192	11	a	a	DET
inlawrev-3752	192	12	parent	parent	NOUN
inlawrev-3752	192	13	and	and	CCONJ
inlawrev-3752	192	14	subsidiary	subsidiary	NOUN
inlawrev-3752	192	15	,	,	PUNCT
inlawrev-3752	192	16	where	where	SCONJ
inlawrev-3752	192	17	the	the	DET
inlawrev-3752	192	18	subsidiary	subsidiary	NOUN
inlawrev-3752	192	19	is	be	AUX
inlawrev-3752	192	20	under	under	ADP
inlawrev-3752	192	21	the	the	DET
inlawrev-3752	192	22	direction	direction	NOUN
inlawrev-3752	192	23	of	of	ADP
inlawrev-3752	192	24	,	,	PUNCT
inlawrev-3752	192	25	and	and	CCONJ
inlawrev-3752	192	26	accountable	accountable	ADJ
inlawrev-3752	192	27	or	or	CCONJ
inlawrev-3752	192	28	responsible	responsible	ADJ
inlawrev-3752	192	29	to	to	ADP
inlawrev-3752	192	30	,	,	PUNCT
inlawrev-3752	192	31	the	the	DET
inlawrev-3752	192	32	parent	parent	NOUN
inlawrev-3752	192	33	organization	organization	NOUN
inlawrev-3752	192	34	.	.	PUNCT
inlawrev-3752	193	1	""^^	""^^	PROPN
inlawrev-3752	193	2	type	type	NOUN
inlawrev-3752	193	3	i	i	PRON
inlawrev-3752	193	4	relationships	relationship	NOUN
inlawrev-3752	193	5	are	be	AUX
inlawrev-3752	193	6	established	establish	VERB
inlawrev-3752	193	7	when	when	SCONJ
inlawrev-3752	193	8	the	the	DET
inlawrev-3752	193	9	supported	support	VERB
inlawrev-3752	193	10	charity	charity	NOUN
inlawrev-3752	193	11	(	(	PUNCT
inlawrev-3752	193	12	through	through	ADP
inlawrev-3752	193	13	its	its	PRON
inlawrev-3752	193	14	officers	officer	NOUN
inlawrev-3752	193	15	,	,	PUNCT
inlawrev-3752	193	16	members	member	NOUN
inlawrev-3752	193	17	,	,	PUNCT
inlawrev-3752	193	18	or	or	CCONJ
inlawrev-3752	193	19	all	all	PRON
inlawrev-3752	193	20	or	or	CCONJ
inlawrev-3752	193	21	part	part	NOUN
inlawrev-3752	193	22	of	of	ADP
inlawrev-3752	193	23	its	its	PRON
inlawrev-3752	193	24	governing	govern	VERB
inlawrev-3752	193	25	body	body	NOUN
inlawrev-3752	193	26	)	)	PUNCT
inlawrev-3752	193	27	appoints	appoint	VERB
inlawrev-3752	193	28	or	or	CCONJ
inlawrev-3752	193	29	elects	elect	VERB
inlawrev-3752	193	30	a	a	DET
inlawrev-3752	193	31	majority	majority	NOUN
inlawrev-3752	193	32	of	of	ADP
inlawrev-3752	193	33	the	the	DET
inlawrev-3752	193	34	officers	officer	NOUN
inlawrev-3752	193	35	,	,	PUNCT
inlawrev-3752	193	36	directors	director	NOUN
inlawrev-3752	193	37	,	,	PUNCT
inlawrev-3752	193	38	or	or	CCONJ
inlawrev-3752	193	39	trustees	trustee	NOUN
inlawrev-3752	193	40	of	of	ADP
inlawrev-3752	193	41	the	the	DET
inlawrev-3752	193	42	supporting	support	VERB
inlawrev-3752	193	43	organization	organization	NOUN
inlawrev-3752	193	44	.	.	PUNCT
inlawrev-3752	194	1	"^^	"^^	PROPN
inlawrev-3752	194	2	the	the	DET
inlawrev-3752	194	3	regulations	regulation	NOUN
inlawrev-3752	194	4	provide	provide	VERB
inlawrev-3752	194	5	that	that	SCONJ
inlawrev-3752	194	6	"	"	PUNCT
inlawrev-3752	194	7	the	the	DET
inlawrev-3752	194	8	distinguishing	distinguish	VERB
inlawrev-3752	194	9	feature	feature	NOUN
inlawrev-3752	194	10	[	[	X
inlawrev-3752	194	11	of	of	ADP
inlawrev-3752	194	12	type	type	NOUN
inlawrev-3752	194	13	i	i	PRON
inlawrev-3752	194	14	organizations	organization	NOUN
inlawrev-3752	194	15	]	]	PUNCT
inlawrev-3752	194	16	is	be	AUX
inlawrev-3752	194	17	the	the	DET
inlawrev-3752	194	18	presence	presence	NOUN
inlawrev-3752	194	19	of	of	ADP
inlawrev-3752	194	20	a	a	DET
inlawrev-3752	194	21	substantial	substantial	ADJ
inlawrev-3752	194	22	degree	degree	NOUN
inlawrev-3752	194	23	of	of	ADP
inlawrev-3752	194	24	direction	direction	NOUN
inlawrev-3752	194	25	by	by	ADP
inlawrev-3752	194	26	the	the	DET
inlawrev-3752	194	27	publicly	publicly	ADV
inlawrev-3752	194	28	supported	support	VERB
inlawrev-3752	194	29	organizations	organization	NOUN
inlawrev-3752	194	30	over	over	ADP
inlawrev-3752	194	31	the	the	DET
inlawrev-3752	194	32	conduct	conduct	NOUN
inlawrev-3752	194	33	of	of	ADP
inlawrev-3752	194	34	the	the	DET
inlawrev-3752	194	35	supporting	support	VERB
inlawrev-3752	194	36	organization	organization	NOUN
inlawrev-3752	194	37	.	.	PUNCT
inlawrev-3752	195	1	"'^^	"'^^	NOUN
inlawrev-3752	196	1	40	40	NUM
inlawrev-3752	196	2	.	.	PUNCT
inlawrev-3752	196	3	i.r.c	i.r.c	NOUN
inlawrev-3752	196	4	.	.	PUNCT
inlawrev-3752	197	1	§	§	PROPN
inlawrev-3752	197	2	509(a)(3)(b	509(a)(3)(b	PROPN
inlawrev-3752	197	3	)	)	PUNCT
inlawrev-3752	197	4	(	(	PUNCT
inlawrev-3752	197	5	2000	2000	NUM
inlawrev-3752	197	6	)	)	PUNCT
inlawrev-3752	197	7	.	.	PUNCT
inlawrev-3752	198	1	41	41	NUM
inlawrev-3752	198	2	.	.	PUNCT
inlawrev-3752	199	1	first	first	ADV
inlawrev-3752	199	2	,	,	PUNCT
inlawrev-3752	199	3	there	there	PRON
inlawrev-3752	199	4	is	be	VERB
inlawrev-3752	199	5	a	a	DET
inlawrev-3752	199	6	distinction	distinction	NOUN
inlawrev-3752	199	7	between	between	ADP
inlawrev-3752	199	8	charities	charity	NOUN
inlawrev-3752	199	9	that	that	PRON
inlawrev-3752	199	10	rely	rely	VERB
inlawrev-3752	199	11	on	on	ADP
inlawrev-3752	199	12	the	the	DET
inlawrev-3752	199	13	word	word	NOUN
inlawrev-3752	199	14	"	"	PUNCT
inlawrev-3752	199	15	by	by	ADP
inlawrev-3752	199	16	"	"	PUNCT
inlawrev-3752	199	17	rather	rather	ADV
inlawrev-3752	199	18	than	than	ADP
inlawrev-3752	199	19	the	the	DET
inlawrev-3752	199	20	phrase	phrase	NOUN
inlawrev-3752	199	21	"	"	PUNCT
inlawrev-3752	199	22	in	in	ADP
inlawrev-3752	199	23	connection	connection	NOUN
inlawrev-3752	199	24	with	with	ADP
inlawrev-3752	199	25	.	.	PUNCT
inlawrev-3752	199	26	"	"	PUNCT
inlawrev-3752	200	1	charities	charity	NOUN
inlawrev-3752	200	2	that	that	PRON
inlawrev-3752	200	3	rely	rely	VERB
inlawrev-3752	200	4	on	on	ADP
inlawrev-3752	200	5	the	the	DET
inlawrev-3752	200	6	word	word	NOUN
inlawrev-3752	200	7	"	"	PUNCT
inlawrev-3752	200	8	by	by	AUX
inlawrev-3752	200	9	"	"	PUNCT
inlawrev-3752	200	10	are	be	AUX
inlawrev-3752	200	11	classified	classify	VERB
inlawrev-3752	200	12	as	as	ADP
inlawrev-3752	200	13	type	type	NOUN
inlawrev-3752	200	14	i	i	PRON
inlawrev-3752	200	15	organizations	organization	NOUN
inlawrev-3752	200	16	(	(	PUNCT
inlawrev-3752	200	17	operated	operate	VERB
inlawrev-3752	200	18	,	,	PUNCT
inlawrev-3752	200	19	supervised	supervised	ADJ
inlawrev-3752	200	20	,	,	PUNCT
inlawrev-3752	200	21	or	or	CCONJ
inlawrev-3752	200	22	controlled	control	VERB
inlawrev-3752	200	23	by	by	ADP
inlawrev-3752	200	24	a	a	DET
inlawrev-3752	200	25	charity	charity	NOUN
inlawrev-3752	200	26	—	—	PUNCT
inlawrev-3752	200	27	"	"	PUNCT
inlawrev-3752	200	28	by	by	ADP
inlawrev-3752	200	29	"	"	PUNCT
inlawrev-3752	200	30	relationships	relationship	NOUN
inlawrev-3752	200	31	)	)	PUNCT
inlawrev-3752	200	32	.	.	PUNCT
inlawrev-3752	201	1	type	type	NOUN
inlawrev-3752	201	2	i	i	PRON
inlawrev-3752	201	3	organizations	organization	NOUN
inlawrev-3752	201	4	are	be	AUX
inlawrev-3752	201	5	''	''	PUNCT
inlawrev-3752	201	6	operated	operate	VERB
inlawrev-3752	201	7	,	,	PUNCT
inlawrev-3752	201	8	supervised	supervised	ADJ
inlawrev-3752	201	9	,	,	PUNCT
inlawrev-3752	201	10	or	or	CCONJ
inlawrev-3752	201	11	controlled	control	VERB
inlawrev-3752	201	12	by	by	ADP
inlawrev-3752	201	13	or	or	CCONJ
inlawrev-3752	201	14	in	in	ADP
inlawrev-3752	201	15	connection	connection	NOUN
inlawrev-3752	201	16	with	with	ADP
inlawrev-3752	201	17	"	"	PUNCT
inlawrev-3752	201	18	qualifying	qualify	VERB
inlawrev-3752	201	19	charities	charity	NOUN
inlawrev-3752	201	20	.	.	PUNCT
inlawrev-3752	202	1	second	second	ADJ
inlawrev-3752	202	2	,	,	PUNCT
inlawrev-3752	202	3	there	there	PRON
inlawrev-3752	202	4	is	be	VERB
inlawrev-3752	202	5	a	a	DET
inlawrev-3752	202	6	distinction	distinction	NOUN
inlawrev-3752	202	7	,	,	PUNCT
inlawrev-3752	202	8	among	among	ADP
inlawrev-3752	202	9	charities	charity	NOUN
inlawrev-3752	202	10	that	that	PRON
inlawrev-3752	202	11	rely	rely	VERB
inlawrev-3752	202	12	on	on	ADP
inlawrev-3752	202	13	the	the	DET
inlawrev-3752	202	14	phrase	phrase	NOUN
inlawrev-3752	202	15	"	"	PUNCT
inlawrev-3752	202	16	in	in	ADP
inlawrev-3752	202	17	connection	connection	NOUN
inlawrev-3752	202	18	with	with	ADP
inlawrev-3752	202	19	,	,	PUNCT
inlawrev-3752	202	20	"	"	PUNCT
inlawrev-3752	202	21	between	between	ADP
inlawrev-3752	202	22	charities	charity	NOUN
inlawrev-3752	202	23	that	that	PRON
inlawrev-3752	202	24	rely	rely	VERB
inlawrev-3752	202	25	on	on	ADP
inlawrev-3752	202	26	the	the	DET
inlawrev-3752	202	27	phrase	phrase	NOUN
inlawrev-3752	202	28	"	"	PUNCT
inlawrev-3752	202	29	supervised	supervised	ADJ
inlawrev-3752	202	30	or	or	CCONJ
inlawrev-3752	202	31	controlled	control	VERB
inlawrev-3752	202	32	,	,	PUNCT
inlawrev-3752	202	33	"	"	PUNCT
inlawrev-3752	202	34	and	and	CCONJ
inlawrev-3752	202	35	charities	charity	NOUN
inlawrev-3752	202	36	that	that	PRON
inlawrev-3752	202	37	rely	rely	VERB
inlawrev-3752	202	38	on	on	ADP
inlawrev-3752	202	39	the	the	DET
inlawrev-3752	202	40	word	word	NOUN
inlawrev-3752	202	41	"	"	PUNCT
inlawrev-3752	202	42	operated	operate	VERB
inlawrev-3752	202	43	.	.	PUNCT
inlawrev-3752	202	44	"	"	PUNCT
inlawrev-3752	203	1	charities	charity	NOUN
inlawrev-3752	203	2	that	that	PRON
inlawrev-3752	203	3	rely	rely	VERB
inlawrev-3752	203	4	on	on	ADP
inlawrev-3752	203	5	the	the	DET
inlawrev-3752	203	6	phrase	phrase	NOUN
inlawrev-3752	203	7	"	"	PUNCT
inlawrev-3752	203	8	supervised	supervised	ADJ
inlawrev-3752	203	9	or	or	CCONJ
inlawrev-3752	203	10	controlled	control	VERB
inlawrev-3752	203	11	"	"	PUNCT
inlawrev-3752	203	12	are	be	AUX
inlawrev-3752	203	13	classified	classify	VERB
inlawrev-3752	203	14	as	as	ADP
inlawrev-3752	203	15	type	type	NOUN
inlawrev-3752	203	16	ii	ii	NOUN
inlawrev-3752	203	17	organizations	organization	NOUN
inlawrev-3752	203	18	(	(	PUNCT
inlawrev-3752	203	19	supervised	supervise	VERB
inlawrev-3752	203	20	or	or	CCONJ
inlawrev-3752	203	21	controlled	control	VERB
inlawrev-3752	203	22	in	in	ADP
inlawrev-3752	203	23	connection	connection	NOUN
inlawrev-3752	203	24	with	with	ADP
inlawrev-3752	203	25	a	a	DET
inlawrev-3752	203	26	charity	charity	NOUN
inlawrev-3752	203	27	—	—	PUNCT
inlawrev-3752	203	28	"	"	PUNCT
inlawrev-3752	203	29	overseen	oversee	VERB
inlawrev-3752	203	30	with	with	ADP
inlawrev-3752	203	31	"	"	PUNCT
inlawrev-3752	203	32	relationships	relationship	NOUN
inlawrev-3752	203	33	)	)	PUNCT
inlawrev-3752	203	34	.	.	PUNCT
inlawrev-3752	204	1	type	type	NOUN
inlawrev-3752	204	2	ii	ii	PROPN
inlawrev-3752	204	3	organizations	organization	NOUN
inlawrev-3752	204	4	are	be	AUX
inlawrev-3752	204	5	"	"	PUNCT
inlawrev-3752	204	6	operated	operate	VERB
inlawrev-3752	204	7	,	,	PUNCT
inlawrev-3752	204	8	supervised	supervised	ADJ
inlawrev-3752	204	9	,	,	PUNCT
inlawrev-3752	204	10	or	or	CCONJ
inlawrev-3752	204	11	controlled	control	VERB
inlawrev-3752	204	12	by	by	ADP
inlawrev-3752	204	13	or	or	CCONJ
inlawrev-3752	204	14	in	in	ADP
inlawrev-3752	204	15	connection	connection	NOUN
inlawrev-3752	204	16	with	with	ADP
inlawrev-3752	204	17	"	"	PUNCT
inlawrev-3752	204	18	qualifying	qualify	VERB
inlawrev-3752	204	19	charities	charity	NOUN
inlawrev-3752	204	20	.	.	PUNCT
inlawrev-3752	205	1	charities	charity	NOUN
inlawrev-3752	205	2	that	that	PRON
inlawrev-3752	205	3	rely	rely	VERB
inlawrev-3752	205	4	on	on	ADP
inlawrev-3752	205	5	the	the	DET
inlawrev-3752	205	6	word	word	NOUN
inlawrev-3752	205	7	"	"	PUNCT
inlawrev-3752	205	8	operated	operate	VERB
inlawrev-3752	205	9	"	"	PUNCT
inlawrev-3752	205	10	are	be	AUX
inlawrev-3752	205	11	classified	classify	VERB
inlawrev-3752	205	12	as	as	ADP
inlawrev-3752	205	13	type	type	NOUN
inlawrev-3752	205	14	iii	iii	NUM
inlawrev-3752	205	15	organizations	organization	NOUN
inlawrev-3752	205	16	(	(	PUNCT
inlawrev-3752	205	17	operated	operate	VERB
inlawrev-3752	205	18	in	in	ADP
inlawrev-3752	205	19	connection	connection	NOUN
inlawrev-3752	205	20	with	with	ADP
inlawrev-3752	205	21	a	a	DET
inlawrev-3752	205	22	charity	charity	NOUN
inlawrev-3752	205	23	—	—	PUNCT
inlawrev-3752	205	24	"	"	PUNCT
inlawrev-3752	205	25	operated	operate	VERB
inlawrev-3752	205	26	with	with	ADP
inlawrev-3752	205	27	"	"	PUNCT
inlawrev-3752	205	28	relationships	relationship	NOUN
inlawrev-3752	205	29	)	)	PUNCT
inlawrev-3752	205	30	.	.	PUNCT
inlawrev-3752	206	1	type	type	NOUN
inlawrev-3752	206	2	iii	iii	NUM
inlawrev-3752	206	3	organizations	organization	NOUN
inlawrev-3752	206	4	are	be	AUX
inlawrev-3752	206	5	''	''	PUNCT
inlawrev-3752	206	6	operated	operate	VERB
inlawrev-3752	206	7	,	,	PUNCT
inlawrev-3752	206	8	supervised	supervised	ADJ
inlawrev-3752	206	9	,	,	PUNCT
inlawrev-3752	206	10	or	or	CCONJ
inlawrev-3752	206	11	controlled	control	VERB
inlawrev-3752	206	12	by	by	ADP
inlawrev-3752	206	13	or	or	CCONJ
inlawrev-3752	206	14	in	in	ADP
inlawrev-3752	206	15	connection	connection	NOUN
inlawrev-3752	206	16	with	with	ADP
inlawrev-3752	206	17	"	"	PUNCT
inlawrev-3752	206	18	qualifying	qualify	VERB
inlawrev-3752	206	19	charities	charity	NOUN
inlawrev-3752	206	20	.	.	PUNCT
inlawrev-3752	207	1	see	see	VERB
inlawrev-3752	207	2	i	i	PRON
inlawrev-3752	207	3	d.	d.	PROPN
inlawrev-3752	207	4	§	§	PROPN
inlawrev-3752	207	5	509(a)(3)(b	509(a)(3)(b	PROPN
inlawrev-3752	207	6	)	)	PUNCT
inlawrev-3752	207	7	(	(	PUNCT
inlawrev-3752	207	8	emphasis	emphasis	NOUN
inlawrev-3752	207	9	added	add	VERB
inlawrev-3752	207	10	)	)	PUNCT
inlawrev-3752	207	11	.	.	PUNCT
inlawrev-3752	208	1	42	42	NUM
inlawrev-3752	208	2	.	.	PUNCT
inlawrev-3752	209	1	see	see	VERB
inlawrev-3752	209	2	26	26	NUM
inlawrev-3752	209	3	c.f.r	c.f.r	NOUN
inlawrev-3752	209	4	.	.	PUNCT
inlawrev-3752	210	1	§	§	PROPN
inlawrev-3752	210	2	1.509(a)-4(a)(3	1.509(a)-4(a)(3	NUM
inlawrev-3752	210	3	)	)	PUNCT
inlawrev-3752	210	4	(	(	PUNCT
inlawrev-3752	210	5	2005	2005	NUM
inlawrev-3752	210	6	)	)	PUNCT
inlawrev-3752	210	7	.	.	PUNCT
inlawrev-3752	211	1	43	43	NUM
inlawrev-3752	211	2	.	.	PUNCT
inlawrev-3752	212	1	i	i	PRON
inlawrev-3752	212	2	d.	d.	PROPN
inlawrev-3752	212	3	44	44	NUM
inlawrev-3752	212	4	.	.	PUNCT
inlawrev-3752	213	1	i	i	PRON
inlawrev-3752	213	2	d.	d.	PROPN
inlawrev-3752	213	3	45	45	NUM
inlawrev-3752	213	4	.	.	PUNCT
inlawrev-3752	214	1	i	i	PRON
inlawrev-3752	214	2	d.	d.	PROPN
inlawrev-3752	214	3	46	46	NUM
inlawrev-3752	214	4	.	.	PUNCT
inlawrev-3752	215	1	5eeiw	5eeiw	NUM
inlawrev-3752	215	2	.	.	PUNCT
inlawrev-3752	216	1	§	§	PROPN
inlawrev-3752	216	2	1.509(a)-4(g)(l)(i	1.509(a)-4(g)(l)(i	NUM
inlawrev-3752	216	3	)	)	PUNCT
inlawrev-3752	216	4	.	.	PUNCT
inlawrev-3752	217	1	47	47	NUM
inlawrev-3752	217	2	.	.	PUNCT
inlawrev-3752	218	1	i	i	PRON
inlawrev-3752	218	2	d.	d.	PROPN
inlawrev-3752	218	3	48	48	NUM
inlawrev-3752	218	4	.	.	PUNCT
inlawrev-3752	219	1	i	i	PRON
inlawrev-3752	219	2	d.	d.	PROPN
inlawrev-3752	219	3	§	§	PROPN
inlawrev-3752	219	4	1.509(a)-4(f)(4	1.509(a)-4(f)(4	NUM
inlawrev-3752	219	5	)	)	PUNCT
inlawrev-3752	219	6	.	.	PUNCT
inlawrev-3752	220	1	this	this	DET
inlawrev-3752	220	2	direction	direction	NOUN
inlawrev-3752	220	3	should	should	AUX
inlawrev-3752	220	4	extend	extend	VERB
inlawrev-3752	220	5	"	"	PUNCT
inlawrev-3752	220	6	over	over	ADP
inlawrev-3752	220	7	the	the	DET
inlawrev-3752	220	8	policies	policy	NOUN
inlawrev-3752	220	9	,	,	PUNCT
inlawrev-3752	220	10	programs	program	NOUN
inlawrev-3752	220	11	,	,	PUNCT
inlawrev-3752	220	12	and	and	CCONJ
inlawrev-3752	220	13	activities	activitie	VERB
inlawrev-3752	220	14	ofthe	ofthe	ADJ
inlawrev-3752	220	15	supporting	support	VERB
inlawrev-3752	220	16	organization	organization	NOUN
inlawrev-3752	220	17	.	.	PUNCT
inlawrev-3752	220	18	"	"	PUNCT
inlawrev-3752	221	1	see	see	VERB
inlawrev-3752	221	2	i	i	PRON
inlawrev-3752	221	3	d.	d.	PROPN
inlawrev-3752	221	4	§	§	PROPN
inlawrev-3752	221	5	1.509(a)-4(g)(l)(i	1.509(a)-4(g)(l)(i	NUM
inlawrev-3752	221	6	)	)	PUNCT
inlawrev-3752	221	7	.	.	PUNCT
inlawrev-3752	222	1	216	216	NUM
inlawrev-3752	222	2	indiana	indiana	PROPN
inlawrev-3752	222	3	law	law	NOUN
inlawrev-3752	222	4	review	review	NOUN
inlawrev-3752	222	5	[	[	X
inlawrev-3752	222	6	vol	vol	NOUN
inlawrev-3752	222	7	.	.	PUNCT
inlawrev-3752	222	8	39:207	39:207	NOUN
inlawrev-3752	222	9	a	a	DET
inlawrev-3752	222	10	type	type	NOUN
inlawrev-3752	222	11	i	i	PRON
inlawrev-3752	222	12	relationship	relationship	NOUN
inlawrev-3752	222	13	may	may	AUX
inlawrev-3752	222	14	exist	exist	VERB
inlawrev-3752	222	15	even	even	ADV
inlawrev-3752	222	16	though	though	SCONJ
inlawrev-3752	222	17	the	the	DET
inlawrev-3752	222	18	supporting	support	VERB
inlawrev-3752	222	19	organization	organization	NOUN
inlawrev-3752	222	20	is	be	AUX
inlawrev-3752	222	21	not	not	PART
inlawrev-3752	222	22	governed	govern	VERB
inlawrev-3752	222	23	by	by	ADP
inlawrev-3752	222	24	representatives	representative	NOUN
inlawrev-3752	222	25	of	of	ADP
inlawrev-3752	222	26	the	the	DET
inlawrev-3752	222	27	charity	charity	NOUN
inlawrev-3752	222	28	it	it	PRON
inlawrev-3752	222	29	supports	support	VERB
inlawrev-3752	222	30	.	.	PUNCT
inlawrev-3752	223	1	"^^	"^^	PROPN
inlawrev-3752	223	2	it	it	PRON
inlawrev-3752	223	3	is	be	AUX
inlawrev-3752	223	4	possible	possible	ADJ
inlawrev-3752	223	5	for	for	SCONJ
inlawrev-3752	223	6	a	a	DET
inlawrev-3752	223	7	supporting	support	VERB
inlawrev-3752	223	8	organization	organization	NOUN
inlawrev-3752	223	9	to	to	PART
inlawrev-3752	223	10	be	be	AUX
inlawrev-3752	223	11	''	''	PUNCT
inlawrev-3752	223	12	operated	operate	VERB
inlawrev-3752	223	13	,	,	PUNCT
inlawrev-3752	223	14	supervised	supervised	ADJ
inlawrev-3752	223	15	,	,	PUNCT
inlawrev-3752	223	16	or	or	CCONJ
inlawrev-3752	223	17	controlled	control	VERB
inlawrev-3752	223	18	by	by	ADP
inlawrev-3752	223	19	"	"	PUNCT
inlawrev-3752	223	20	one	one	NUM
inlawrev-3752	223	21	charity	charity	NOUN
inlawrev-3752	223	22	but	but	CCONJ
inlawrev-3752	223	23	to	to	PART
inlawrev-3752	223	24	be	be	AUX
inlawrev-3752	223	25	operated	operate	VERB
inlawrev-3752	223	26	"	"	PUNCT
inlawrev-3752	223	27	/or	/or	ADP
inlawrev-3752	223	28	the	the	DET
inlawrev-3752	223	29	benefit	benefit	NOUN
inlawrev-3752	223	30	of	of	ADP
inlawrev-3752	223	31	"	"	PUNCT
inlawrev-3752	223	32	a	a	DET
inlawrev-3752	223	33	different	different	ADJ
inlawrev-3752	223	34	charity.^	charity.^	NOUN
inlawrev-3752	223	35	°	°	ADP
inlawrev-3752	223	36	these	these	DET
inlawrev-3752	223	37	alternative	alternative	ADJ
inlawrev-3752	223	38	relationship	relationship	NOUN
inlawrev-3752	223	39	structures	structure	NOUN
inlawrev-3752	223	40	for	for	ADP
inlawrev-3752	223	41	type	type	NOUN
inlawrev-3752	223	42	i	i	PRON
inlawrev-3752	223	43	supporting	support	VERB
inlawrev-3752	223	44	organization	organization	NOUN
inlawrev-3752	223	45	are	be	AUX
inlawrev-3752	223	46	only	only	ADV
inlawrev-3752	223	47	allowed	allow	VERB
inlawrev-3752	223	48	if	if	SCONJ
inlawrev-3752	223	49	it	it	PRON
inlawrev-3752	223	50	is	be	AUX
inlawrev-3752	223	51	clear	clear	ADJ
inlawrev-3752	223	52	that	that	SCONJ
inlawrev-3752	223	53	the	the	DET
inlawrev-3752	223	54	purposes	purpose	NOUN
inlawrev-3752	223	55	ofthe	ofthe	VERB
inlawrev-3752	223	56	operating	operate	VERB
inlawrev-3752	223	57	,	,	PUNCT
inlawrev-3752	223	58	controlling	control	VERB
inlawrev-3752	223	59	,	,	PUNCT
inlawrev-3752	223	60	or	or	CCONJ
inlawrev-3752	223	61	supervising	supervise	VERB
inlawrev-3752	223	62	charity	charity	NOUN
inlawrev-3752	223	63	are	be	AUX
inlawrev-3752	223	64	carried	carry	VERB
inlawrev-3752	223	65	out	out	ADP
inlawrev-3752	223	66	by	by	ADP
inlawrev-3752	223	67	benefiting	benefit	VERB
inlawrev-3752	223	68	the	the	DET
inlawrev-3752	223	69	other	other	ADJ
inlawrev-3752	223	70	charity.^	charity.^	NOUN
inlawrev-3752	223	71	^	^	PUNCT
inlawrev-3752	223	72	although	although	SCONJ
inlawrev-3752	223	73	slight	slight	ADJ
inlawrev-3752	223	74	variations	variation	NOUN
inlawrev-3752	223	75	on	on	ADP
inlawrev-3752	223	76	the	the	DET
inlawrev-3752	223	77	parent	parent	NOUN
inlawrev-3752	223	78	-	-	PUNCT
inlawrev-3752	223	79	subsidiary	subsidiary	NOUN
inlawrev-3752	223	80	relationship	relationship	NOUN
inlawrev-3752	223	81	are	be	AUX
inlawrev-3752	223	82	permitted	permit	VERB
inlawrev-3752	223	83	,	,	PUNCT
inlawrev-3752	223	84	most	most	ADJ
inlawrev-3752	223	85	type	type	NOUN
inlawrev-3752	223	86	i	i	PRON
inlawrev-3752	223	87	supporting	support	VERB
inlawrev-3752	223	88	organizations	organization	NOUN
inlawrev-3752	223	89	are	be	AUX
inlawrev-3752	223	90	clearly	clearly	ADV
inlawrev-3752	223	91	and	and	CCONJ
inlawrev-3752	223	92	directly	directly	ADV
inlawrev-3752	223	93	supervised	supervise	VERB
inlawrev-3752	223	94	and	and	CCONJ
inlawrev-3752	223	95	controlled	control	VERB
inlawrev-3752	223	96	by	by	ADP
inlawrev-3752	223	97	their	their	PRON
inlawrev-3752	223	98	supported	support	VERB
inlawrev-3752	223	99	charity	charity	NOUN
inlawrev-3752	223	100	.	.	PUNCT
inlawrev-3752	224	1	2	2	X
inlawrev-3752	224	2	.	.	X
inlawrev-3752	224	3	type	type	PROPN
inlawrev-3752	224	4	ii	ii	PROPN
inlawrev-3752	224	5	organizations.—^type	organizations.—^type	NUM
inlawrev-3752	224	6	n	n	PRON
inlawrev-3752	224	7	relationships	relationship	NOUN
inlawrev-3752	224	8	can	can	AUX
inlawrev-3752	224	9	be	be	AUX
inlawrev-3752	224	10	more	more	ADV
inlawrev-3752	224	11	complex	complex	ADJ
inlawrev-3752	224	12	than	than	ADP
inlawrev-3752	224	13	the	the	DET
inlawrev-3752	224	14	parent	parent	NOUN
inlawrev-3752	224	15	-	-	PUNCT
inlawrev-3752	224	16	subsidiary	subsidiary	NOUN
inlawrev-3752	224	17	style	style	NOUN
inlawrev-3752	224	18	type	type	NOUN
inlawrev-3752	224	19	i	i	PRON
inlawrev-3752	224	20	relationships	relationship	VERB
inlawrev-3752	224	21	,	,	PUNCT
inlawrev-3752	224	22	but	but	CCONJ
inlawrev-3752	224	23	they	they	PRON
inlawrev-3752	224	24	are	be	AUX
inlawrev-3752	224	25	still	still	ADV
inlawrev-3752	224	26	easily	easily	ADV
inlawrev-3752	224	27	categorized	categorize	VERB
inlawrev-3752	224	28	and	and	CCONJ
inlawrev-3752	224	29	defined	define	VERB
inlawrev-3752	224	30	.	.	PUNCT
inlawrev-3752	225	1	type	type	NOUN
inlawrev-3752	225	2	h	h	NOUN
inlawrev-3752	225	3	organizations	organization	NOUN
inlawrev-3752	225	4	must	must	AUX
inlawrev-3752	225	5	be	be	AUX
inlawrev-3752	225	6	"	"	PUNCT
inlawrev-3752	225	7	supervised	supervised	ADJ
inlawrev-3752	225	8	or	or	CCONJ
inlawrev-3752	225	9	controlled	control	VERB
inlawrev-3752	225	10	in	in	ADP
inlawrev-3752	225	11	connection	connection	NOUN
inlawrev-3752	225	12	with	with	ADP
inlawrev-3752	225	13	"	"	PUNCT
inlawrev-3752	225	14	their	their	PRON
inlawrev-3752	225	15	supporting	support	VERB
inlawrev-3752	225	16	charities.^^	charities.^^	ADJ
inlawrev-3752	225	17	these	these	DET
inlawrev-3752	225	18	organizations	organization	NOUN
inlawrev-3752	225	19	are	be	AUX
inlawrev-3752	225	20	more	more	ADV
inlawrev-3752	225	21	akin	akin	ADJ
inlawrev-3752	225	22	to	to	ADP
inlawrev-3752	225	23	sibling	sible	VERB
inlawrev-3752	225	24	entities	entity	NOUN
inlawrev-3752	225	25	with	with	ADP
inlawrev-3752	225	26	a	a	DET
inlawrev-3752	225	27	common	common	ADJ
inlawrev-3752	225	28	parent	parent	NOUN
inlawrev-3752	225	29	,	,	PUNCT
inlawrev-3752	225	30	as	as	SCONJ
inlawrev-3752	225	31	opposed	oppose	VERB
inlawrev-3752	225	32	to	to	ADP
inlawrev-3752	225	33	the	the	DET
inlawrev-3752	225	34	parent	parent	NOUN
inlawrev-3752	225	35	-	-	PUNCT
inlawrev-3752	225	36	subsidiary	subsidiary	NOUN
inlawrev-3752	225	37	relationship	relationship	NOUN
inlawrev-3752	225	38	characterizing	characterize	VERB
inlawrev-3752	225	39	type	type	NOUN
inlawrev-3752	225	40	i	i	PRON
inlawrev-3752	225	41	relationships	relationship	NOUN
inlawrev-3752	225	42	.	.	PUNCT
inlawrev-3752	226	1	for	for	ADP
inlawrev-3752	226	2	example	example	NOUN
inlawrev-3752	226	3	,	,	PUNCT
inlawrev-3752	226	4	a	a	DET
inlawrev-3752	226	5	supporting	support	VERB
inlawrev-3752	226	6	organization	organization	NOUN
inlawrev-3752	226	7	might	might	AUX
inlawrev-3752	226	8	function	function	VERB
inlawrev-3752	226	9	as	as	ADP
inlawrev-3752	226	10	a	a	DET
inlawrev-3752	226	11	subsidiary	subsidiary	NOUN
inlawrev-3752	226	12	fundraising	fundraise	VERB
inlawrev-3752	226	13	entity	entity	NOUN
inlawrev-3752	226	14	for	for	ADP
inlawrev-3752	226	15	a	a	DET
inlawrev-3752	226	16	hospital	hospital	NOUN
inlawrev-3752	226	17	,	,	PUNCT
inlawrev-3752	226	18	with	with	ADP
inlawrev-3752	226	19	both	both	CCONJ
inlawrev-3752	226	20	the	the	DET
inlawrev-3752	226	21	hospital	hospital	NOUN
inlawrev-3752	226	22	and	and	CCONJ
inlawrev-3752	226	23	the	the	DET
inlawrev-3752	226	24	supporting	support	VERB
inlawrev-3752	226	25	organization	organization	NOUN
inlawrev-3752	226	26	overseen	oversee	VERB
inlawrev-3752	226	27	by	by	ADP
inlawrev-3752	226	28	a	a	DET
inlawrev-3752	226	29	parent	parent	NOUN
inlawrev-3752	226	30	management	management	NOUN
inlawrev-3752	226	31	company	company	NOUN
inlawrev-3752	226	32	.	.	PUNCT
inlawrev-3752	227	1	the	the	DET
inlawrev-3752	227	2	regulations	regulation	NOUN
inlawrev-3752	227	3	provide	provide	VERB
inlawrev-3752	227	4	that	that	SCONJ
inlawrev-3752	227	5	"	"	PUNCT
inlawrev-3752	227	6	the	the	DET
inlawrev-3752	227	7	distinguishing	distinguish	VERB
inlawrev-3752	227	8	feature	feature	NOUN
inlawrev-3752	227	9	[	[	X
inlawrev-3752	227	10	of	of	ADP
inlawrev-3752	227	11	type	type	NOUN
inlawrev-3752	227	12	n	n	PRON
inlawrev-3752	227	13	organizations	organization	NOUN
inlawrev-3752	227	14	]	]	PUNCT
inlawrev-3752	227	15	is	be	AUX
inlawrev-3752	227	16	the	the	DET
inlawrev-3752	227	17	presence	presence	NOUN
inlawrev-3752	227	18	of	of	ADP
inlawrev-3752	227	19	common	common	ADJ
inlawrev-3752	227	20	supervision	supervision	NOUN
inlawrev-3752	227	21	or	or	CCONJ
inlawrev-3752	227	22	control	control	NOUN
inlawrev-3752	227	23	among	among	ADP
inlawrev-3752	227	24	the	the	DET
inlawrev-3752	227	25	governing	govern	VERB
inlawrev-3752	227	26	bodies	body	NOUN
inlawrev-3752	227	27	of	of	ADP
inlawrev-3752	227	28	all	all	DET
inlawrev-3752	227	29	organizations	organization	NOUN
inlawrev-3752	227	30	involved	involve	VERB
inlawrev-3752	227	31	,	,	PUNCT
inlawrev-3752	227	32	such	such	ADJ
inlawrev-3752	227	33	as	as	ADP
inlawrev-3752	227	34	the	the	DET
inlawrev-3752	227	35	presence	presence	NOUN
inlawrev-3752	227	36	of	of	ADP
inlawrev-3752	227	37	common	common	ADJ
inlawrev-3752	227	38	directors	director	NOUN
inlawrev-3752	227	39	.	.	PUNCT
inlawrev-3752	228	1	"^^	"^^	VERB
inlawrev-3752	228	2	in	in	ADP
inlawrev-3752	228	3	type	type	NOUN
inlawrev-3752	228	4	n	n	DET
inlawrev-3752	228	5	organizations	organization	NOUN
inlawrev-3752	228	6	,	,	PUNCT
inlawrev-3752	228	7	there	there	PRON
inlawrev-3752	228	8	must	must	AUX
inlawrev-3752	228	9	be	be	AUX
inlawrev-3752	228	10	"	"	PUNCT
inlawrev-3752	228	11	common	common	ADJ
inlawrev-3752	228	12	supervision	supervision	NOUN
inlawrev-3752	228	13	or	or	CCONJ
inlawrev-3752	228	14	control	control	NOUN
inlawrev-3752	228	15	"	"	PUNCT
inlawrev-3752	228	16	by	by	ADP
inlawrev-3752	228	17	the	the	DET
inlawrev-3752	228	18	leaders	leader	NOUN
inlawrev-3752	228	19	who	who	PRON
inlawrev-3752	228	20	oversee	oversee	VERB
inlawrev-3752	228	21	both	both	PRON
inlawrev-3752	228	22	the	the	DET
inlawrev-3752	228	23	supporting	support	VERB
inlawrev-3752	228	24	organization	organization	NOUN
inlawrev-3752	228	25	and	and	CCONJ
inlawrev-3752	228	26	the	the	DET
inlawrev-3752	228	27	supported	support	VERB
inlawrev-3752	228	28	charity.^	charity.^	NOUN
inlawrev-3752	228	29	'	'	NOUN
inlawrev-3752	228	30	*	*	VERB
inlawrev-3752	229	1	some	some	DET
inlawrev-3752	229	2	people	people	NOUN
inlawrev-3752	229	3	who	who	PRON
inlawrev-3752	229	4	have	have	VERB
inlawrev-3752	229	5	the	the	DET
inlawrev-3752	229	6	power	power	NOUN
inlawrev-3752	229	7	to	to	PART
inlawrev-3752	229	8	manage	manage	VERB
inlawrev-3752	229	9	or	or	CCONJ
inlawrev-3752	229	10	control	control	VERB
inlawrev-3752	229	11	the	the	DET
inlawrev-3752	229	12	supported	support	VERB
inlawrev-3752	229	13	charity	charity	NOUN
inlawrev-3752	229	14	must	must	AUX
inlawrev-3752	229	15	also	also	ADV
inlawrev-3752	229	16	manage	manage	VERB
inlawrev-3752	229	17	the	the	DET
inlawrev-3752	229	18	supporting	support	VERB
inlawrev-3752	229	19	organization.^^	organization.^^	NOUN
inlawrev-3752	230	1	this	this	DET
inlawrev-3752	230	2	common	common	ADJ
inlawrev-3752	230	3	control	control	NOUN
inlawrev-3752	230	4	requirement	requirement	NOUN
inlawrev-3752	230	5	is	be	AUX
inlawrev-3752	230	6	"	"	PUNCT
inlawrev-3752	230	7	to	to	PART
inlawrev-3752	230	8	insure	insure	VERB
inlawrev-3752	230	9	that	that	SCONJ
inlawrev-3752	230	10	the	the	DET
inlawrev-3752	230	11	supporting	support	VERB
inlawrev-3752	230	12	organization	organization	NOUN
inlawrev-3752	230	13	will	will	AUX
inlawrev-3752	230	14	be	be	AUX
inlawrev-3752	230	15	responsive	responsive	ADJ
inlawrev-3752	230	16	to	to	ADP
inlawrev-3752	230	17	the	the	DET
inlawrev-3752	230	18	needs	need	NOUN
inlawrev-3752	230	19	and	and	CCONJ
inlawrev-3752	230	20	requirements	requirement	NOUN
inlawrev-3752	230	21	"	"	PUNCT
inlawrev-3752	230	22	of	of	ADP
inlawrev-3752	230	23	the	the	DET
inlawrev-3752	230	24	charity	charity	NOUN
inlawrev-3752	230	25	it	it	PRON
inlawrev-3752	230	26	supports.^^	supports.^^	PUNCT
inlawrev-3752	231	1	a	a	DET
inlawrev-3752	231	2	supporting	support	VERB
inlawrev-3752	231	3	organization	organization	NOUN
inlawrev-3752	231	4	will	will	AUX
inlawrev-3752	231	5	not	not	PART
inlawrev-3752	231	6	qualify	qualify	VERB
inlawrev-3752	231	7	as	as	ADP
inlawrev-3752	231	8	a	a	DET
inlawrev-3752	231	9	type	type	NOUN
inlawrev-3752	231	10	n	n	PRON
inlawrev-3752	231	11	organization	organization	NOUN
inlawrev-3752	231	12	if	if	SCONJ
inlawrev-3752	231	13	all	all	PRON
inlawrev-3752	231	14	it	it	PRON
inlawrev-3752	231	15	does	do	VERB
inlawrev-3752	231	16	is	be	AUX
inlawrev-3752	231	17	give	give	VERB
inlawrev-3752	231	18	money	money	NOUN
inlawrev-3752	231	19	to	to	ADP
inlawrev-3752	231	20	a	a	DET
inlawrev-3752	231	21	supported	support	VERB
inlawrev-3752	231	22	charity.^^	charity.^^	NOUN
inlawrev-3752	231	23	payment	payment	NOUN
inlawrev-3752	231	24	of	of	ADP
inlawrev-3752	231	25	money	money	NOUN
inlawrev-3752	231	26	by	by	ADP
inlawrev-3752	231	27	a	a	DET
inlawrev-3752	231	28	supporting	support	VERB
inlawrev-3752	231	29	organization	organization	NOUN
inlawrev-3752	231	30	to	to	ADP
inlawrev-3752	231	31	a	a	DET
inlawrev-3752	231	32	charity	charity	NOUN
inlawrev-3752	231	33	,	,	PUNCT
inlawrev-3752	231	34	even	even	ADV
inlawrev-3752	231	35	when	when	SCONJ
inlawrev-3752	231	36	the	the	DET
inlawrev-3752	231	37	charity	charity	NOUN
inlawrev-3752	231	38	can	can	AUX
inlawrev-3752	231	39	enforce	enforce	VERB
inlawrev-3752	231	40	the	the	DET
inlawrev-3752	231	41	payments	payment	NOUN
inlawrev-3752	231	42	under	under	ADP
inlawrev-3752	231	43	state	state	NOUN
inlawrev-3752	231	44	law	law	NOUN
inlawrev-3752	231	45	,	,	PUNCT
inlawrev-3752	231	46	does	do	AUX
inlawrev-3752	231	47	not	not	PART
inlawrev-3752	231	48	establish	establish	VERB
inlawrev-3752	231	49	a	a	DET
inlawrev-3752	231	50	significant	significant	ADJ
inlawrev-3752	231	51	enough	enough	ADJ
inlawrev-3752	231	52	connection	connection	NOUN
inlawrev-3752	231	53	between	between	ADP
inlawrev-3752	231	54	the	the	DET
inlawrev-3752	231	55	two	two	NUM
inlawrev-3752	231	56	organizations	organization	NOUN
inlawrev-3752	231	57	to	to	PART
inlawrev-3752	231	58	satisfy	satisfy	VERB
inlawrev-3752	231	59	the	the	DET
inlawrev-3752	231	60	type	type	NOUN
inlawrev-3752	231	61	n	n	PRON
inlawrev-3752	231	62	relationship	relationship	NOUN
inlawrev-3752	231	63	test.^^	test.^^	NOUN
inlawrev-3752	231	64	type	type	NOUN
inlawrev-3752	231	65	n	n	PRON
inlawrev-3752	231	66	organizations	organization	NOUN
inlawrev-3752	231	67	,	,	PUNCT
inlawrev-3752	231	68	the	the	DET
inlawrev-3752	231	69	least	least	ADV
inlawrev-3752	231	70	common	common	ADJ
inlawrev-3752	231	71	of	of	ADP
inlawrev-3752	231	72	the	the	DET
inlawrev-3752	231	73	three	three	NUM
inlawrev-3752	231	74	types	type	NOUN
inlawrev-3752	231	75	,	,	PUNCT
inlawrev-3752	231	76	are	be	AUX
inlawrev-3752	231	77	most	most	ADV
inlawrev-3752	231	78	commonly	commonly	ADV
inlawrev-3752	231	79	used	use	VERB
inlawrev-3752	231	80	by	by	ADP
inlawrev-3752	231	81	publicly	publicly	ADV
inlawrev-3752	231	82	49	49	NUM
inlawrev-3752	231	83	.	.	PUNCT
inlawrev-3752	232	1	i	i	PRON
inlawrev-3752	232	2	d.	d.	PROPN
inlawrev-3752	232	3	§	§	PROPN
inlawrev-3752	232	4	1.509(a)-4(g)(l)(ii	1.509(a)-4(g)(l)(ii	NUM
inlawrev-3752	232	5	)	)	PUNCT
inlawrev-3752	232	6	50	50	NUM
inlawrev-3752	232	7	.	.	PUNCT
inlawrev-3752	233	1	i	i	PRON
inlawrev-3752	233	2	d.	d.	PROPN
inlawrev-3752	233	3	51	51	NUM
inlawrev-3752	233	4	.	.	PUNCT
inlawrev-3752	234	1	i	i	PRON
inlawrev-3752	234	2	d.	d.	PROPN
inlawrev-3752	234	3	52	52	NUM
inlawrev-3752	234	4	.	.	PUNCT
inlawrev-3752	235	1	i	i	PRON
inlawrev-3752	235	2	d.	d.	PROPN
inlawrev-3752	235	3	§	§	PROPN
inlawrev-3752	235	4	1.509(a)-4(a)(3	1.509(a)-4(a)(3	NUM
inlawrev-3752	235	5	)	)	PUNCT
inlawrev-3752	235	6	.	.	PUNCT
inlawrev-3752	236	1	53	53	NUM
inlawrev-3752	236	2	.	.	PUNCT
inlawrev-3752	237	1	i	i	PRON
inlawrev-3752	237	2	d.	d.	PROPN
inlawrev-3752	237	3	§	§	PROPN
inlawrev-3752	237	4	1.509(a)-4(f)(4	1.509(a)-4(f)(4	NUM
inlawrev-3752	237	5	)	)	PUNCT
inlawrev-3752	237	6	.	.	PUNCT
inlawrev-3752	238	1	54	54	NUM
inlawrev-3752	238	2	.	.	PUNCT
inlawrev-3752	239	1	i	i	PRON
inlawrev-3752	239	2	d.	d.	PROPN
inlawrev-3752	239	3	§	§	PROPN
inlawrev-3752	239	4	1.509(a)-4(h)(l	1.509(a)-4(h)(l	PROPN
inlawrev-3752	239	5	)	)	PUNCT
inlawrev-3752	239	6	.	.	PUNCT
inlawrev-3752	240	1	55	55	NUM
inlawrev-3752	240	2	.	.	PUNCT
inlawrev-3752	241	1	i	i	PRON
inlawrev-3752	241	2	d.	d.	PROPN
inlawrev-3752	241	3	56	56	NUM
inlawrev-3752	241	4	.	.	PUNCT
inlawrev-3752	242	1	i	i	PRON
inlawrev-3752	242	2	d.	d.	PROPN
inlawrev-3752	242	3	57	57	NUM
inlawrev-3752	242	4	.	.	PUNCT
inlawrev-3752	243	1	i	i	PRON
inlawrev-3752	243	2	d.	d.	PROPN
inlawrev-3752	243	3	§	§	PROPN
inlawrev-3752	243	4	1.509(a)-4(h)(2	1.509(a)-4(h)(2	NUM
inlawrev-3752	243	5	)	)	PUNCT
inlawrev-3752	243	6	.	.	PUNCT
inlawrev-3752	244	1	58	58	NUM
inlawrev-3752	244	2	.	.	PUNCT
inlawrev-3752	245	1	i	i	PRON
inlawrev-3752	245	2	d.	d.	PROPN
inlawrev-3752	245	3	2006	2006	NUM
inlawrev-3752	245	4	]	]	PUNCT
inlawrev-3752	245	5	supporting	support	VERB
inlawrev-3752	245	6	the	the	DET
inlawrev-3752	245	7	supporting	support	VERB
inlawrev-3752	245	8	organization	organization	NOUN
inlawrev-3752	245	9	217	217	NUM
inlawrev-3752	245	10	supported	support	VERB
inlawrev-3752	245	11	charities	charity	NOUN
inlawrev-3752	245	12	who	who	PRON
inlawrev-3752	245	13	wish	wish	VERB
inlawrev-3752	245	14	to	to	PART
inlawrev-3752	245	15	establish	establish	VERB
inlawrev-3752	245	16	a	a	DET
inlawrev-3752	245	17	separate	separate	ADJ
inlawrev-3752	245	18	fund	fund	NOUN
inlawrev-3752	245	19	-	-	PUNCT
inlawrev-3752	245	20	raising	raise	VERB
inlawrev-3752	245	21	arm.^^	arm.^^	PROPN
inlawrev-3752	245	22	3	3	NUM
inlawrev-3752	245	23	.	.	PUNCT
inlawrev-3752	245	24	type	type	PROPN
inlawrev-3752	245	25	iii	iii	PROPN
inlawrev-3752	245	26	organizations.—type	organizations.—type	NUM
inlawrev-3752	245	27	hi	hi	PROPN
inlawrev-3752	245	28	organizations	organization	NOUN
inlawrev-3752	245	29	are	be	AUX
inlawrev-3752	245	30	complex	complex	ADJ
inlawrev-3752	245	31	.	.	PUNCT
inlawrev-3752	246	1	the	the	DET
inlawrev-3752	246	2	type	type	NOUN
inlawrev-3752	246	3	in	in	ADP
inlawrev-3752	246	4	structure	structure	NOUN
inlawrev-3752	246	5	provides	provide	VERB
inlawrev-3752	246	6	the	the	DET
inlawrev-3752	246	7	loosest	loose	ADJ
inlawrev-3752	246	8	connection	connection	NOUN
inlawrev-3752	246	9	between	between	ADP
inlawrev-3752	246	10	the	the	DET
inlawrev-3752	246	11	supporting	support	VERB
inlawrev-3752	246	12	organization	organization	NOUN
inlawrev-3752	246	13	and	and	CCONJ
inlawrev-3752	246	14	its	its	PRON
inlawrev-3752	246	15	supported	support	VERB
inlawrev-3752	246	16	public	public	ADJ
inlawrev-3752	246	17	charity	charity	NOUN
inlawrev-3752	246	18	.	.	PUNCT
inlawrev-3752	247	1	these	these	DET
inlawrev-3752	247	2	organizations	organization	NOUN
inlawrev-3752	247	3	need	need	AUX
inlawrev-3752	247	4	only	only	ADV
inlawrev-3752	247	5	be	be	AUX
inlawrev-3752	247	6	"	"	PUNCT
inlawrev-3752	247	7	operated	operate	VERB
inlawrev-3752	247	8	in	in	ADP
inlawrev-3752	247	9	connection	connection	NOUN
inlawrev-3752	247	10	with	with	ADP
inlawrev-3752	247	11	"	"	PUNCT
inlawrev-3752	247	12	their	their	PRON
inlawrev-3752	247	13	supported	support	VERB
inlawrev-3752	247	14	charity.^^	charity.^^	NOUN
inlawrev-3752	247	15	the	the	DET
inlawrev-3752	247	16	regulations	regulation	NOUN
inlawrev-3752	247	17	provide	provide	VERB
inlawrev-3752	247	18	that	that	SCONJ
inlawrev-3752	247	19	"	"	PUNCT
inlawrev-3752	247	20	the	the	DET
inlawrev-3752	247	21	distinctive	distinctive	ADJ
inlawrev-3752	247	22	feature	feature	NOUN
inlawrev-3752	247	23	[	[	X
inlawrev-3752	247	24	of	of	ADP
inlawrev-3752	247	25	type	type	NOUN
inlawrev-3752	247	26	hi	hi	INTJ
inlawrev-3752	247	27	organizations	organization	NOUN
inlawrev-3752	247	28	]	]	PUNCT
inlawrev-3752	247	29	is	be	AUX
inlawrev-3752	247	30	that	that	SCONJ
inlawrev-3752	247	31	the	the	DET
inlawrev-3752	247	32	supporting	support	VERB
inlawrev-3752	247	33	organization	organization	NOUN
inlawrev-3752	247	34	is	be	AUX
inlawrev-3752	247	35	responsive	responsive	ADJ
inlawrev-3752	247	36	to	to	ADP
inlawrev-3752	247	37	,	,	PUNCT
inlawrev-3752	247	38	and	and	CCONJ
inlawrev-3752	247	39	significantly	significantly	ADV
inlawrev-3752	247	40	involved	involve	VERB
inlawrev-3752	247	41	in	in	ADP
inlawrev-3752	247	42	the	the	DET
inlawrev-3752	247	43	operations	operation	NOUN
inlawrev-3752	247	44	of	of	ADP
inlawrev-3752	247	45	,	,	PUNCT
inlawrev-3752	247	46	the	the	DET
inlawrev-3752	247	47	publicly	publicly	ADV
inlawrev-3752	247	48	supported	support	VERB
inlawrev-3752	247	49	organization	organization	NOUN
inlawrev-3752	247	50	.	.	PUNCT
inlawrev-3752	248	1	"^^	"^^	PROPN
inlawrev-3752	248	2	type	type	NOUN
inlawrev-3752	248	3	m	m	PROPN
inlawrev-3752	248	4	organizations	organization	NOUN
inlawrev-3752	248	5	must	must	AUX
inlawrev-3752	248	6	,	,	PUNCT
inlawrev-3752	248	7	therefore	therefore	ADV
inlawrev-3752	248	8	,	,	PUNCT
inlawrev-3752	248	9	satisfy	satisfy	VERB
inlawrev-3752	248	10	two	two	NUM
inlawrev-3752	248	11	tests	test	NOUN
inlawrev-3752	248	12	:	:	PUNCT
inlawrev-3752	248	13	the	the	DET
inlawrev-3752	248	14	"	"	PUNCT
inlawrev-3752	248	15	responsiveness	responsiveness	NOUN
inlawrev-3752	248	16	"	"	PUNCT
inlawrev-3752	248	17	test	test	NOUN
inlawrev-3752	248	18	and	and	CCONJ
inlawrev-3752	248	19	the	the	DET
inlawrev-3752	248	20	"	"	PUNCT
inlawrev-3752	248	21	integral	integral	ADJ
inlawrev-3752	248	22	part	part	NOUN
inlawrev-3752	248	23	"	"	PUNCT
inlawrev-3752	248	24	test.^^	test.^^	NOUN
inlawrev-3752	248	25	complicating	complicate	VERB
inlawrev-3752	248	26	matters	matter	NOUN
inlawrev-3752	248	27	further	far	ADV
inlawrev-3752	248	28	,	,	PUNCT
inlawrev-3752	248	29	more	more	ADV
inlawrev-3752	248	30	liberal	liberal	ADJ
inlawrev-3752	248	31	rules	rule	NOUN
inlawrev-3752	248	32	apply	apply	VERB
inlawrev-3752	248	33	to	to	ADP
inlawrev-3752	248	34	grandfathered	grandfathered	ADJ
inlawrev-3752	248	35	type	type	NOUN
inlawrev-3752	248	36	iq	iq	NOUN
inlawrev-3752	248	37	supporting	support	VERB
inlawrev-3752	248	38	organizations	organization	NOUN
inlawrev-3752	248	39	—	—	PUNCT
inlawrev-3752	248	40	those	those	PRON
inlawrev-3752	248	41	operating	operate	VERB
inlawrev-3752	248	42	before	before	ADP
inlawrev-3752	248	43	november	november	PROPN
inlawrev-3752	248	44	20	20	NUM
inlawrev-3752	248	45	,	,	PUNCT
inlawrev-3752	248	46	1970.^^	1970.^^	NUM
inlawrev-3752	248	47	a.	a.	NOUN
inlawrev-3752	248	48	the	the	DET
inlawrev-3752	248	49	responsiveness	responsiveness	NOUN
inlawrev-3752	248	50	test.—all	test.—all	NUM
inlawrev-3752	248	51	type	type	NOUN
inlawrev-3752	248	52	iq	iq	NOUN
inlawrev-3752	248	53	supporting	support	VERB
inlawrev-3752	248	54	organizations	organization	NOUN
inlawrev-3752	248	55	must	must	AUX
inlawrev-3752	248	56	meet	meet	VERB
inlawrev-3752	248	57	the	the	DET
inlawrev-3752	248	58	responsiveness	responsiveness	NOUN
inlawrev-3752	248	59	test	test	NOUN
inlawrev-3752	248	60	in	in	ADP
inlawrev-3752	248	61	one	one	NUM
inlawrev-3752	248	62	of	of	ADP
inlawrev-3752	248	63	two	two	NUM
inlawrev-3752	248	64	ways.^	ways.^	NOUN
inlawrev-3752	248	65	both	both	DET
inlawrev-3752	248	66	ways	way	NOUN
inlawrev-3752	248	67	are	be	AUX
inlawrev-3752	248	68	intended	intend	VERB
inlawrev-3752	248	69	to	to	PART
inlawrev-3752	248	70	ensure	ensure	VERB
inlawrev-3752	248	71	that	that	SCONJ
inlawrev-3752	248	72	the	the	DET
inlawrev-3752	248	73	supporting	support	VERB
inlawrev-3752	248	74	organization	organization	NOUN
inlawrev-3752	248	75	will	will	AUX
inlawrev-3752	248	76	be	be	AUX
inlawrev-3752	248	77	"	"	PUNCT
inlawrev-3752	248	78	responsive	responsive	ADJ
inlawrev-3752	248	79	to	to	ADP
inlawrev-3752	248	80	the	the	DET
inlawrev-3752	248	81	needs	need	NOUN
inlawrev-3752	248	82	or	or	CCONJ
inlawrev-3752	248	83	demands	demand	NOUN
inlawrev-3752	248	84	"	"	PUNCT
inlawrev-3752	248	85	of	of	ADP
inlawrev-3752	248	86	the	the	DET
inlawrev-3752	248	87	charity	charity	NOUN
inlawrev-3752	248	88	it	it	PRON
inlawrev-3752	248	89	supports	support	VERB
inlawrev-3752	248	90	.	.	PUNCT
inlawrev-3752	248	91	^^	^^	PUNCT
inlawrev-3752	249	1	(	(	PUNCT
inlawrev-3752	249	2	i	i	NOUN
inlawrev-3752	249	3	)	)	PUNCT
inlawrev-3752	249	4	the	the	DET
inlawrev-3752	249	5	significant	significant	ADJ
inlawrev-3752	249	6	voice	voice	NOUN
inlawrev-3752	249	7	test.—the	test.—the	DET
inlawrev-3752	249	8	first	first	ADJ
inlawrev-3752	249	9	way	way	NOUN
inlawrev-3752	249	10	in	in	ADP
inlawrev-3752	249	11	which	which	PRON
inlawrev-3752	249	12	a	a	DET
inlawrev-3752	249	13	supporting	support	VERB
inlawrev-3752	249	14	organization	organization	NOUN
inlawrev-3752	249	15	can	can	AUX
inlawrev-3752	249	16	meet	meet	VERB
inlawrev-3752	249	17	the	the	DET
inlawrev-3752	249	18	responsiveness	responsiveness	NOUN
inlawrev-3752	249	19	test	test	NOUN
inlawrev-3752	249	20	is	be	AUX
inlawrev-3752	249	21	by	by	ADP
inlawrev-3752	249	22	passing	pass	VERB
inlawrev-3752	249	23	the	the	DET
inlawrev-3752	249	24	"	"	PUNCT
inlawrev-3752	249	25	significant	significant	ADJ
inlawrev-3752	249	26	voice	voice	NOUN
inlawrev-3752	249	27	"	"	PUNCT
inlawrev-3752	249	28	test.^^	test.^^	NOUN
inlawrev-3752	249	29	under	under	ADP
inlawrev-3752	249	30	this	this	DET
inlawrev-3752	249	31	test	test	NOUN
inlawrev-3752	249	32	,	,	PUNCT
inlawrev-3752	249	33	the	the	DET
inlawrev-3752	249	34	supported	support	VERB
inlawrev-3752	249	35	charity	charity	NOUN
inlawrev-3752	249	36	must	must	AUX
inlawrev-3752	249	37	influence	influence	VERB
inlawrev-3752	249	38	the	the	DET
inlawrev-3752	249	39	governing	govern	VERB
inlawrev-3752	249	40	board	board	NOUN
inlawrev-3752	249	41	of	of	ADP
inlawrev-3752	249	42	the	the	DET
inlawrev-3752	249	43	supporting	support	VERB
inlawrev-3752	249	44	organization	organization	NOUN
inlawrev-3752	249	45	using	use	VERB
inlawrev-3752	249	46	one	one	NUM
inlawrev-3752	249	47	of	of	ADP
inlawrev-3752	249	48	three	three	NUM
inlawrev-3752	249	49	possible	possible	ADJ
inlawrev-3752	249	50	approaches	approach	NOUN
inlawrev-3752	249	51	:	:	PUNCT
inlawrev-3752	249	52	(	(	PUNCT
inlawrev-3752	249	53	1	1	X
inlawrev-3752	249	54	)	)	PUNCT
inlawrev-3752	249	55	the	the	DET
inlawrev-3752	249	56	supported	support	VERB
inlawrev-3752	249	57	charity	charity	NOUN
inlawrev-3752	249	58	'	'	PART
inlawrev-3752	249	59	s	s	NOUN
inlawrev-3752	249	60	leaders	leader	NOUN
inlawrev-3752	249	61	or	or	CCONJ
inlawrev-3752	249	62	members	member	NOUN
inlawrev-3752	249	63	(	(	PUNCT
inlawrev-3752	249	64	"	"	PUNCT
inlawrev-3752	249	65	officers	officer	NOUN
inlawrev-3752	249	66	,	,	PUNCT
inlawrev-3752	249	67	directors	director	NOUN
inlawrev-3752	249	68	,	,	PUNCT
inlawrev-3752	249	69	trustees	trustee	NOUN
inlawrev-3752	249	70	,	,	PUNCT
inlawrev-3752	249	71	or	or	CCONJ
inlawrev-3752	249	72	membership	membership	NOUN
inlawrev-3752	249	73	"	"	PUNCT
inlawrev-3752	249	74	)	)	PUNCT
inlawrev-3752	249	75	must	must	AUX
inlawrev-3752	249	76	appoint	appoint	VERB
inlawrev-3752	249	77	or	or	CCONJ
inlawrev-3752	249	78	elect	elect	VERB
inlawrev-3752	249	79	one	one	NUM
inlawrev-3752	249	80	or	or	CCONJ
inlawrev-3752	249	81	more	more	ADJ
inlawrev-3752	249	82	of	of	ADP
inlawrev-3752	249	83	the	the	DET
inlawrev-3752	249	84	supporting	support	VERB
inlawrev-3752	249	85	organization	organization	NOUN
inlawrev-3752	249	86	's	's	PART
inlawrev-3752	249	87	leaders	leader	NOUN
inlawrev-3752	249	88	(	(	PUNCT
inlawrev-3752	249	89	"	"	PUNCT
inlawrev-3752	249	90	officers	officer	NOUN
inlawrev-3752	249	91	,	,	PUNCT
inlawrev-3752	249	92	directors	director	NOUN
inlawrev-3752	249	93	,	,	PUNCT
inlawrev-3752	249	94	or	or	CCONJ
inlawrev-3752	249	95	trustees");^^	trustees");^^	NOUN
inlawrev-3752	249	96	(	(	PUNCT
inlawrev-3752	249	97	2	2	NUM
inlawrev-3752	249	98	)	)	PUNCT
inlawrev-3752	249	99	one	one	NUM
inlawrev-3752	249	100	or	or	CCONJ
inlawrev-3752	249	101	more	more	ADJ
inlawrev-3752	249	102	of	of	ADP
inlawrev-3752	249	103	the	the	DET
inlawrev-3752	249	104	supported	support	VERB
inlawrev-3752	249	105	charity	charity	NOUN
inlawrev-3752	249	106	'	'	PUNCT
inlawrev-3752	249	107	s	s	NOUN
inlawrev-3752	249	108	leaders	leader	NOUN
inlawrev-3752	249	109	must	must	AUX
inlawrev-3752	249	110	also	also	ADV
inlawrev-3752	249	111	be	be	AUX
inlawrev-3752	249	112	a	a	DET
inlawrev-3752	249	113	leader	leader	NOUN
inlawrev-3752	249	114	of	of	ADP
inlawrev-3752	249	115	supporting	support	VERB
inlawrev-3752	249	116	organization;^^	organization;^^	NOUN
inlawrev-3752	249	117	or	or	CCONJ
inlawrev-3752	249	118	(	(	PUNCT
inlawrev-3752	249	119	3	3	X
inlawrev-3752	249	120	)	)	PUNCT
inlawrev-3752	249	121	the	the	DET
inlawrev-3752	249	122	supporting	support	VERB
inlawrev-3752	249	123	organization	organization	NOUN
inlawrev-3752	249	124	's	's	PART
inlawrev-3752	249	125	leaders	leader	NOUN
inlawrev-3752	249	126	must	must	AUX
inlawrev-3752	249	127	"	"	PUNCT
inlawrev-3752	249	128	maintain	maintain	VERB
inlawrev-3752	249	129	a	a	DET
inlawrev-3752	249	130	close	close	ADJ
inlawrev-3752	249	131	and	and	CCONJ
inlawrev-3752	249	132	continuous	continuous	ADJ
inlawrev-3752	249	133	working	working	NOUN
inlawrev-3752	249	134	relationship	relationship	NOUN
inlawrev-3752	249	135	"	"	PUNCT
inlawrev-3752	249	136	with	with	ADP
inlawrev-3752	249	137	leaders	leader	NOUN
inlawrev-3752	249	138	of	of	ADP
inlawrev-3752	249	139	the	the	DET
inlawrev-3752	249	140	supported	support	VERB
inlawrev-3752	249	141	charity.^^	charity.^^	NOUN
inlawrev-3752	249	142	regardless	regardless	ADV
inlawrev-3752	249	143	of	of	ADP
inlawrev-3752	249	144	which	which	DET
inlawrev-3752	249	145	approach	approach	NOUN
inlawrev-3752	249	146	is	be	AUX
inlawrev-3752	249	147	used	use	VERB
inlawrev-3752	249	148	,	,	PUNCT
inlawrev-3752	249	149	the	the	DET
inlawrev-3752	249	150	result	result	NOUN
inlawrev-3752	249	151	must	must	AUX
inlawrev-3752	249	152	be	be	AUX
inlawrev-3752	249	153	that	that	SCONJ
inlawrev-3752	249	154	the	the	DET
inlawrev-3752	249	155	supported	support	VERB
inlawrev-3752	249	156	charity	charity	NOUN
inlawrev-3752	249	157	's	's	PART
inlawrev-3752	249	158	leaders	leader	NOUN
inlawrev-3752	249	159	"	"	PUNCT
inlawrev-3752	249	160	have	have	VERB
inlawrev-3752	249	161	a	a	DET
inlawrev-3752	249	162	significant	significant	ADJ
inlawrev-3752	249	163	voice	voice	NOUN
inlawrev-3752	249	164	in	in	ADP
inlawrev-3752	249	165	the	the	DET
inlawrev-3752	249	166	investment	investment	NOUN
inlawrev-3752	249	167	policies	policy	NOUN
inlawrev-3752	249	168	of	of	ADP
inlawrev-3752	249	169	the	the	DET
inlawrev-3752	249	170	supporting	support	VERB
inlawrev-3752	249	171	organization	organization	NOUN
inlawrev-3752	249	172	,	,	PUNCT
inlawrev-3752	249	173	the	the	DET
inlawrev-3752	249	174	timing	timing	NOUN
inlawrev-3752	249	175	of	of	ADP
inlawrev-3752	249	176	grants	grant	NOUN
inlawrev-3752	249	177	,	,	PUNCT
inlawrev-3752	249	178	the	the	DET
inlawrev-3752	249	179	manner	manner	NOUN
inlawrev-3752	249	180	of	of	ADP
inlawrev-3752	249	181	malcing	malce	VERB
inlawrev-3752	249	182	them	they	PRON
inlawrev-3752	249	183	,	,	PUNCT
inlawrev-3752	249	184	and	and	CCONJ
inlawrev-3752	249	185	the	the	DET
inlawrev-3752	249	186	selection	selection	NOUN
inlawrev-3752	249	187	of	of	ADP
inlawrev-3752	249	188	recipients	recipient	NOUN
inlawrev-3752	249	189	by	by	ADP
inlawrev-3752	249	190	[	[	X
inlawrev-3752	249	191	the	the	X
inlawrev-3752	249	192	]	]	PUNCT
inlawrev-3752	249	193	supporting	support	VERB
inlawrev-3752	249	194	organization	organization	NOUN
inlawrev-3752	249	195	,	,	PUNCT
inlawrev-3752	249	196	and	and	CCONJ
inlawrev-3752	249	197	in	in	ADP
inlawrev-3752	249	198	otherwise	otherwise	ADV
inlawrev-3752	249	199	directing	direct	VERB
inlawrev-3752	249	200	the	the	DET
inlawrev-3752	249	201	use	use	NOUN
inlawrev-3752	249	202	59	59	NUM
inlawrev-3752	249	203	.	.	PUNCT
inlawrev-3752	250	1	june	june	PROPN
inlawrev-3752	250	2	klaassen	klaassen	PROPN
inlawrev-3752	250	3	&	&	CCONJ
inlawrev-3752	250	4	constance	constance	PROPN
inlawrev-3752	250	5	j.	j.	PROPN
inlawrev-3752	250	6	fontaine	fontaine	PROPN
inlawrev-3752	250	7	,	,	PUNCT
inlawrev-3752	250	8	family	family	NOUN
inlawrev-3752	250	9	charitable	charitable	ADJ
inlawrev-3752	250	10	gifting	gifting	NOUN
inlawrev-3752	250	11	:	:	PUNCT
inlawrev-3752	250	12	private	private	ADJ
inlawrev-3752	250	13	foundations	foundation	NOUN
inlawrev-3752	250	14	versus	versus	ADP
inlawrev-3752	250	15	supporting	support	VERB
inlawrev-3752	250	16	organizations	organization	NOUN
inlawrev-3752	250	17	,	,	PUNCT
inlawrev-3752	250	18	53	53	NUM
inlawrev-3752	250	19	j.	j.	PROPN
inlawrev-3752	250	20	fin	fin	PROPN
inlawrev-3752	250	21	.	.	PUNCT
inlawrev-3752	251	1	service	service	NOUN
inlawrev-3752	251	2	prof	prof	NOUN
inlawrev-3752	251	3	.	.	PROPN
inlawrev-3752	252	1	64	64	NUM
inlawrev-3752	252	2	,	,	PUNCT
inlawrev-3752	252	3	69	69	NUM
inlawrev-3752	252	4	(	(	PUNCT
inlawrev-3752	252	5	1999	1999	NUM
inlawrev-3752	252	6	)	)	PUNCT
inlawrev-3752	252	7	(	(	PUNCT
inlawrev-3752	252	8	citing	cite	VERB
inlawrev-3752	252	9	monica	monica	PROPN
inlawrev-3752	252	10	langley	langley	PROPN
inlawrev-3752	252	11	,	,	PUNCT
inlawrev-3752	252	12	the	the	DET
inlawrev-3752	252	13	so	so	ADJ
inlawrev-3752	252	14	trend	trend	NOUN
inlawrev-3752	252	15	:	:	PUNCT
inlawrev-3752	252	16	how	how	SCONJ
inlawrev-3752	252	17	to	to	PART
inlawrev-3752	252	18	succeed	succeed	VERB
inlawrev-3752	252	19	in	in	ADP
inlawrev-3752	252	20	charity	charity	NOUN
inlawrev-3752	252	21	without	without	ADP
inlawrev-3752	252	22	really	really	ADV
inlawrev-3752	252	23	giving	give	VERB
inlawrev-3752	252	24	,	,	PUNCT
inlawrev-3752	252	25	wall	wall	PROPN
inlawrev-3752	252	26	st	st	PROPN
inlawrev-3752	252	27	.	.	PROPN
inlawrev-3752	252	28	j.	j.	PROPN
inlawrev-3752	252	29	,	,	PUNCT
inlawrev-3752	252	30	may	may	AUX
inlawrev-3752	252	31	29	29	NUM
inlawrev-3752	252	32	,	,	PUNCT
inlawrev-3752	252	33	1998	1998	NUM
inlawrev-3752	252	34	,	,	PUNCT
inlawrev-3752	252	35	at	at	ADP
inlawrev-3752	252	36	al	al	PROPN
inlawrev-3752	252	37	)	)	PUNCT
inlawrev-3752	252	38	.	.	PUNCT
inlawrev-3752	253	1	60	60	NUM
inlawrev-3752	253	2	.	.	PUNCT
inlawrev-3752	254	1	26c.f.r	26c.f.r	NUM
inlawrev-3752	254	2	.	.	PUNCT
inlawrev-3752	255	1	§	§	NOUN
inlawrev-3752	255	2	1.509(a)-4(a)(3	1.509(a)-4(a)(3	NUM
inlawrev-3752	255	3	)	)	PUNCT
inlawrev-3752	255	4	.	.	PUNCT
inlawrev-3752	256	1	61	61	NUM
inlawrev-3752	256	2	.	.	PUNCT
inlawrev-3752	257	1	i	i	PRON
inlawrev-3752	257	2	d	d	PROPN
inlawrev-3752	257	3	§	§	PROPN
inlawrev-3752	257	4	1.509(a)-4(f)(4	1.509(a)-4(f)(4	NUM
inlawrev-3752	257	5	)	)	PUNCT
inlawrev-3752	257	6	.	.	PUNCT
inlawrev-3752	258	1	62	62	NUM
inlawrev-3752	258	2	.	.	PUNCT
inlawrev-3752	259	1	i	i	PRON
inlawrev-3752	259	2	d	d	PROPN
inlawrev-3752	259	3	§	§	PROPN
inlawrev-3752	259	4	1.509(a)-4(i)(l)(i	1.509(a)-4(i)(l)(i	NUM
inlawrev-3752	259	5	)	)	PUNCT
inlawrev-3752	259	6	.	.	PUNCT
inlawrev-3752	260	1	63	63	NUM
inlawrev-3752	260	2	.	.	PUNCT
inlawrev-3752	261	1	i	i	PRON
inlawrev-3752	261	2	d.	d.	PROPN
inlawrev-3752	261	3	§	§	PROPN
inlawrev-3752	261	4	1.509(a)-4(i)(l)(ii	1.509(a)-4(i)(l)(ii	NUM
inlawrev-3752	261	5	)	)	PUNCT
inlawrev-3752	261	6	.	.	PUNCT
inlawrev-3752	262	1	these	these	DET
inlawrev-3752	262	2	grandfathered	grandfathere	VERB
inlawrev-3752	262	3	organizations	organization	NOUN
inlawrev-3752	262	4	are	be	AUX
inlawrev-3752	262	5	permitted	permit	VERB
inlawrev-3752	262	6	additional	additional	ADJ
inlawrev-3752	262	7	means	mean	NOUN
inlawrev-3752	262	8	of	of	ADP
inlawrev-3752	262	9	meeting	meet	VERB
inlawrev-3752	262	10	the	the	DET
inlawrev-3752	262	11	responsiveness	responsiveness	NOUN
inlawrev-3752	262	12	test	test	NOUN
inlawrev-3752	262	13	;	;	PUNCT
inlawrev-3752	262	14	"	"	PUNCT
inlawrev-3752	262	15	additional	additional	ADJ
inlawrev-3752	262	16	facts	fact	NOUN
inlawrev-3752	262	17	and	and	CCONJ
inlawrev-3752	262	18	circumstances	circumstance	NOUN
inlawrev-3752	262	19	,	,	PUNCT
inlawrev-3752	262	20	such	such	ADJ
inlawrev-3752	262	21	as	as	ADP
inlawrev-3752	262	22	a	a	DET
inlawrev-3752	262	23	historic	historic	ADJ
inlawrev-3752	262	24	and	and	CCONJ
inlawrev-3752	262	25	continuing	continue	VERB
inlawrev-3752	262	26	relationship	relationship	NOUN
inlawrev-3752	262	27	between	between	ADP
inlawrev-3752	262	28	organizations	organization	NOUN
inlawrev-3752	262	29	,	,	PUNCT
inlawrev-3752	262	30	may	may	AUX
inlawrev-3752	262	31	be	be	AUX
inlawrev-3752	262	32	taken	take	VERB
inlawrev-3752	262	33	into	into	ADP
inlawrev-3752	262	34	account	account	NOUN
inlawrev-3752	262	35	.	.	PUNCT
inlawrev-3752	262	36	"	"	PUNCT
inlawrev-3752	263	1	i	i	PRON
inlawrev-3752	263	2	d.	d.	PROPN
inlawrev-3752	263	3	64	64	NUM
inlawrev-3752	263	4	.	.	PUNCT
inlawrev-3752	264	1	i	i	PRON
inlawrev-3752	264	2	d	d	PROPN
inlawrev-3752	264	3	§	§	PROPN
inlawrev-3752	264	4	1.509(a)-4(i)(2)(i	1.509(a)-4(i)(2)(i	PROPN
inlawrev-3752	264	5	)	)	PUNCT
inlawrev-3752	264	6	.	.	PUNCT
inlawrev-3752	265	1	65	65	NUM
inlawrev-3752	265	2	.	.	PUNCT
inlawrev-3752	266	1	i	i	PRON
inlawrev-3752	266	2	d.	d.	PROPN
inlawrev-3752	266	3	66	66	NUM
inlawrev-3752	266	4	.	.	PUNCT
inlawrev-3752	267	1	i	i	PRON
inlawrev-3752	267	2	d	d	PROPN
inlawrev-3752	267	3	§	§	PROPN
inlawrev-3752	267	4	1.509(a)-4(i)(2)(ii	1.509(a)-4(i)(2)(ii	NUM
inlawrev-3752	267	5	)	)	PUNCT
inlawrev-3752	267	6	.	.	PUNCT
inlawrev-3752	268	1	67	67	NUM
inlawrev-3752	268	2	.	.	PUNCT
inlawrev-3752	269	1	i	i	PRON
inlawrev-3752	269	2	d.	d.	PROPN
inlawrev-3752	269	3	§	§	PROPN
inlawrev-3752	269	4	1.509(a)-4(i)(2)(ii)(a	1.509(a)-4(i)(2)(ii)(a	NUM
inlawrev-3752	269	5	)	)	PUNCT
inlawrev-3752	269	6	.	.	PUNCT
inlawrev-3752	270	1	68	68	NUM
inlawrev-3752	270	2	.	.	PUNCT
inlawrev-3752	271	1	i	i	PRON
inlawrev-3752	271	2	d.	d.	PROPN
inlawrev-3752	271	3	§	§	PROPN
inlawrev-3752	271	4	1.509(a)-4(i)(2)(ii)(b	1.509(a)-4(i)(2)(ii)(b	PROPN
inlawrev-3752	271	5	)	)	PUNCT
inlawrev-3752	271	6	.	.	PUNCT
inlawrev-3752	272	1	69	69	NUM
inlawrev-3752	272	2	.	.	PUNCT
inlawrev-3752	273	1	i	i	PRON
inlawrev-3752	273	2	d.	d.	PROPN
inlawrev-3752	273	3	§	§	PROPN
inlawrev-3752	273	4	1.509(a)-4(i)(2)(ii)(c	1.509(a)-4(i)(2)(ii)(c	NUM
inlawrev-3752	273	5	)	)	PUNCT
inlawrev-3752	273	6	.	.	PUNCT
inlawrev-3752	274	1	218	218	NUM
inlawrev-3752	274	2	indiana	indiana	PROPN
inlawrev-3752	274	3	law	law	PROPN
inlawrev-3752	274	4	review	review	NOUN
inlawrev-3752	274	5	[	[	X
inlawrev-3752	274	6	vol	vol	NOUN
inlawrev-3752	274	7	.	.	PUNCT
inlawrev-3752	274	8	39:207	39:207	NUM
inlawrev-3752	274	9	of	of	ADP
inlawrev-3752	274	10	the	the	DET
inlawrev-3752	274	11	income	income	NOUN
inlawrev-3752	274	12	or	or	CCONJ
inlawrev-3752	274	13	assets	asset	NOUN
inlawrev-3752	274	14	of	of	ADP
inlawrev-3752	274	15	[	[	X
inlawrev-3752	274	16	the	the	X
inlawrev-3752	274	17	]	]	PUNCT
inlawrev-3752	274	18	supporting	support	VERB
inlawrev-3752	274	19	organization	organization	NOUN
inlawrev-3752	274	20	.	.	PUNCT
inlawrev-3752	275	1	"^^	"^^	PROPN
inlawrev-3752	275	2	all	all	DET
inlawrev-3752	275	3	charities	charity	NOUN
inlawrev-3752	275	4	organized	organize	VERB
inlawrev-3752	275	5	as	as	SCONJ
inlawrev-3752	275	6	corporations	corporation	NOUN
inlawrev-3752	275	7	must	must	AUX
inlawrev-3752	275	8	meet	meet	VERB
inlawrev-3752	275	9	this	this	DET
inlawrev-3752	275	10	first	first	ADJ
inlawrev-3752	275	11	alternative	alternative	ADJ
inlawrev-3752	275	12	test.^^	test.^^	X
inlawrev-3752	275	13	(	(	PUNCT
inlawrev-3752	275	14	ii	ii	NOUN
inlawrev-3752	275	15	)	)	PUNCT
inlawrev-3752	275	16	the	the	DET
inlawrev-3752	275	17	charitable	charitable	ADJ
inlawrev-3752	275	18	trust	trust	NOUN
inlawrev-3752	275	19	test.—ifthe	test.—ifthe	DET
inlawrev-3752	275	20	supporting	support	VERB
inlawrev-3752	275	21	organization	organization	NOUN
inlawrev-3752	275	22	is	be	AUX
inlawrev-3752	275	23	a	a	DET
inlawrev-3752	275	24	charitable	charitable	ADJ
inlawrev-3752	275	25	trust	trust	NOUN
inlawrev-3752	275	26	,	,	PUNCT
inlawrev-3752	275	27	it	it	PRON
inlawrev-3752	275	28	has	have	VERB
inlawrev-3752	275	29	a	a	DET
inlawrev-3752	275	30	second	second	ADJ
inlawrev-3752	275	31	way	way	NOUN
inlawrev-3752	275	32	to	to	PART
inlawrev-3752	275	33	meet	meet	VERB
inlawrev-3752	275	34	the	the	DET
inlawrev-3752	275	35	responsiveness	responsiveness	NOUN
inlawrev-3752	275	36	test.^^	test.^^	NOUN
inlawrev-3752	276	1	this	this	DET
inlawrev-3752	276	2	test	test	NOUN
inlawrev-3752	276	3	has	have	VERB
inlawrev-3752	276	4	three	three	NUM
inlawrev-3752	276	5	requirements	requirement	NOUN
inlawrev-3752	276	6	:	:	PUNCT
inlawrev-3752	276	7	(	(	PUNCT
inlawrev-3752	276	8	1	1	X
inlawrev-3752	276	9	)	)	PUNCT
inlawrev-3752	276	10	the	the	DET
inlawrev-3752	276	11	supporting	support	VERB
inlawrev-3752	276	12	organization	organization	NOUN
inlawrev-3752	276	13	must	must	AUX
inlawrev-3752	276	14	be	be	AUX
inlawrev-3752	276	15	a	a	DET
inlawrev-3752	276	16	charitable	charitable	ADJ
inlawrev-3752	276	17	trust	trust	NOUN
inlawrev-3752	276	18	under	under	ADP
inlawrev-3752	276	19	state	state	NOUN
inlawrev-3752	276	20	law;^^	law;^^	PROPN
inlawrev-3752	276	21	(	(	PUNCT
inlawrev-3752	276	22	2	2	X
inlawrev-3752	276	23	)	)	PUNCT
inlawrev-3752	276	24	the	the	DET
inlawrev-3752	276	25	charitable	charitable	ADJ
inlawrev-3752	276	26	trust	trust	NOUN
inlawrev-3752	276	27	's	's	PART
inlawrev-3752	276	28	governing	govern	VERB
inlawrev-3752	276	29	document	document	NOUN
inlawrev-3752	276	30	must	must	AUX
inlawrev-3752	276	31	name	name	VERB
inlawrev-3752	276	32	the	the	DET
inlawrev-3752	276	33	supported	support	VERB
inlawrev-3752	276	34	charity	charity	NOUN
inlawrev-3752	276	35	as	as	ADP
inlawrev-3752	276	36	a	a	DET
inlawrev-3752	276	37	beneficiary;^"^	beneficiary;^"^	NOUN
inlawrev-3752	276	38	and	and	CCONJ
inlawrev-3752	276	39	(	(	PUNCT
inlawrev-3752	276	40	3	3	X
inlawrev-3752	276	41	)	)	PUNCT
inlawrev-3752	276	42	the	the	DET
inlawrev-3752	276	43	supported	support	VERB
inlawrev-3752	276	44	charity	charity	NOUN
inlawrev-3752	276	45	must	must	AUX
inlawrev-3752	276	46	have	have	VERB
inlawrev-3752	276	47	the	the	DET
inlawrev-3752	276	48	right	right	NOUN
inlawrev-3752	276	49	to	to	PART
inlawrev-3752	276	50	compel	compel	VERB
inlawrev-3752	276	51	an	an	DET
inlawrev-3752	276	52	accounting	accounting	NOUN
inlawrev-3752	276	53	and	and	CCONJ
inlawrev-3752	276	54	to	to	PART
inlawrev-3752	276	55	enforce	enforce	VERB
inlawrev-3752	276	56	the	the	DET
inlawrev-3752	276	57	trust	trust	NOUN
inlawrev-3752	276	58	under	under	ADP
inlawrev-3752	276	59	state	state	NOUN
inlawrev-3752	276	60	law.^^	law.^^	PROPN
inlawrev-3752	276	61	b.	b.	NOUN
inlawrev-3752	277	1	the	the	DET
inlawrev-3752	277	2	integral	integral	ADJ
inlawrev-3752	277	3	part	part	NOUN
inlawrev-3752	277	4	test,—in	test,—in	PROPN
inlawrev-3752	277	5	addition	addition	NOUN
inlawrev-3752	277	6	to	to	ADP
inlawrev-3752	277	7	meeting	meet	VERB
inlawrev-3752	277	8	either	either	CCONJ
inlawrev-3752	277	9	prong	prong	NOUN
inlawrev-3752	277	10	of	of	ADP
inlawrev-3752	277	11	the	the	DET
inlawrev-3752	277	12	responsiveness	responsiveness	NOUN
inlawrev-3752	277	13	test	test	NOUN
inlawrev-3752	277	14	,	,	PUNCT
inlawrev-3752	277	15	all	all	DET
inlawrev-3752	277	16	type	type	NOUN
inlawrev-3752	277	17	hi	hi	INTJ
inlawrev-3752	277	18	supporting	support	VERB
inlawrev-3752	277	19	organizations	organization	NOUN
inlawrev-3752	277	20	must	must	AUX
inlawrev-3752	277	21	also	also	ADV
inlawrev-3752	277	22	meet	meet	VERB
inlawrev-3752	277	23	the	the	DET
inlawrev-3752	277	24	integral	integral	ADJ
inlawrev-3752	277	25	part	part	NOUN
inlawrev-3752	277	26	test.^^	test.^^	NOUN
inlawrev-3752	277	27	the	the	DET
inlawrev-3752	277	28	integral	integral	ADJ
inlawrev-3752	277	29	part	part	NOUN
inlawrev-3752	277	30	test	test	NOUN
inlawrev-3752	277	31	is	be	AUX
inlawrev-3752	277	32	used	use	VERB
inlawrev-3752	277	33	to	to	PART
inlawrev-3752	277	34	determine	determine	VERB
inlawrev-3752	277	35	whether	whether	SCONJ
inlawrev-3752	277	36	the	the	DET
inlawrev-3752	277	37	supporting	support	VERB
inlawrev-3752	277	38	organization	organization	NOUN
inlawrev-3752	277	39	"	"	PUNCT
inlawrev-3752	277	40	maintains	maintain	VERB
inlawrev-3752	277	41	a	a	DET
inlawrev-3752	277	42	significant	significant	ADJ
inlawrev-3752	277	43	involvement	involvement	NOUN
inlawrev-3752	277	44	in	in	ADP
inlawrev-3752	277	45	the	the	DET
inlawrev-3752	277	46	operations	operation	NOUN
inlawrev-3752	277	47	"	"	PUNCT
inlawrev-3752	277	48	of	of	ADP
inlawrev-3752	277	49	the	the	DET
inlawrev-3752	277	50	supported	support	VERB
inlawrev-3752	277	51	charity	charity	NOUN
inlawrev-3752	277	52	,	,	PUNCT
inlawrev-3752	277	53	and	and	CCONJ
inlawrev-3752	277	54	that	that	SCONJ
inlawrev-3752	277	55	the	the	DET
inlawrev-3752	277	56	supported	support	VERB
inlawrev-3752	277	57	charity	charity	NOUN
inlawrev-3752	277	58	is	be	AUX
inlawrev-3752	277	59	"	"	PUNCT
inlawrev-3752	277	60	in	in	ADP
inlawrev-3752	277	61	turn	turn	NOUN
inlawrev-3752	277	62	dependent	dependent	ADJ
inlawrev-3752	277	63	upon	upon	SCONJ
inlawrev-3752	277	64	the	the	DET
inlawrev-3752	277	65	supporting	support	VERB
inlawrev-3752	277	66	organization	organization	NOUN
inlawrev-3752	277	67	for	for	ADP
inlawrev-3752	277	68	the	the	DET
inlawrev-3752	277	69	type	type	NOUN
inlawrev-3752	277	70	of	of	ADP
inlawrev-3752	277	71	support	support	NOUN
inlawrev-3752	277	72	which	which	PRON
inlawrev-3752	277	73	it	it	PRON
inlawrev-3752	277	74	provides	provide	VERB
inlawrev-3752	277	75	.	.	PUNCT
inlawrev-3752	278	1	"^^	"^^	VERB
inlawrev-3752	278	2	in	in	ADP
inlawrev-3752	278	3	order	order	NOUN
inlawrev-3752	278	4	to	to	PART
inlawrev-3752	278	5	meet	meet	VERB
inlawrev-3752	278	6	this	this	DET
inlawrev-3752	278	7	test	test	NOUN
inlawrev-3752	278	8	,	,	PUNCT
inlawrev-3752	278	9	the	the	DET
inlawrev-3752	278	10	supporting	support	VERB
inlawrev-3752	278	11	organization	organization	NOUN
inlawrev-3752	278	12	must	must	AUX
inlawrev-3752	278	13	satisfy	satisfy	VERB
inlawrev-3752	278	14	one	one	NUM
inlawrev-3752	278	15	of	of	ADP
inlawrev-3752	278	16	two	two	NUM
inlawrev-3752	278	17	alternative	alternative	ADJ
inlawrev-3752	278	18	prongs	prong	NOUN
inlawrev-3752	278	19	:	:	PUNCT
inlawrev-3752	278	20	the	the	DET
inlawrev-3752	278	21	"	"	PUNCT
inlawrev-3752	278	22	but	but	CCONJ
inlawrev-3752	278	23	for	for	ADP
inlawrev-3752	278	24	"	"	PUNCT
inlawrev-3752	278	25	test	test	NOUN
inlawrev-3752	278	26	or	or	CCONJ
inlawrev-3752	278	27	the	the	DET
inlawrev-3752	278	28	"	"	PUNCT
inlawrev-3752	278	29	substantially	substantially	ADV
inlawrev-3752	278	30	all	all	DET
inlawrev-3752	278	31	income	income	NOUN
inlawrev-3752	278	32	"	"	PUNCT
inlawrev-3752	278	33	test.^^	test.^^	PUNCT
inlawrev-3752	279	1	(	(	PUNCT
inlawrev-3752	279	2	i	i	NOUN
inlawrev-3752	279	3	)	)	PUNCT
inlawrev-3752	279	4	the	the	PRON
inlawrev-3752	280	1	but	but	CCONJ
inlawrev-3752	280	2	for	for	ADP
inlawrev-3752	280	3	test.—a	test.—a	PROPN
inlawrev-3752	280	4	type	type	NOUN
inlawrev-3752	280	5	hi	hi	INTJ
inlawrev-3752	280	6	organization	organization	NOUN
inlawrev-3752	280	7	can	can	AUX
inlawrev-3752	280	8	satisfy	satisfy	VERB
inlawrev-3752	280	9	the	the	DET
inlawrev-3752	280	10	first	first	ADJ
inlawrev-3752	280	11	alternative	alternative	ADJ
inlawrev-3752	280	12	prong	prong	NOUN
inlawrev-3752	280	13	of	of	ADP
inlawrev-3752	280	14	the	the	DET
inlawrev-3752	280	15	integral	integral	ADJ
inlawrev-3752	280	16	part	part	NOUN
inlawrev-3752	280	17	test	test	NOUN
inlawrev-3752	280	18	by	by	ADP
inlawrev-3752	280	19	engaging	engage	VERB
inlawrev-3752	280	20	in	in	ADP
inlawrev-3752	280	21	activities	activity	NOUN
inlawrev-3752	280	22	"	"	PUNCT
inlawrev-3752	280	23	for	for	ADP
inlawrev-3752	280	24	or	or	CCONJ
inlawrev-3752	280	25	on	on	ADP
inlawrev-3752	280	26	behalf	behalf	NOUN
inlawrev-3752	280	27	of	of	ADP
inlawrev-3752	280	28	the	the	DET
inlawrev-3752	280	29	supported	support	VERB
inlawrev-3752	280	30	charity.^^	charity.^^	NOUN
inlawrev-3752	281	1	the	the	DET
inlawrev-3752	281	2	supporting	support	VERB
inlawrev-3752	281	3	organization	organization	NOUN
inlawrev-3752	281	4	must	must	AUX
inlawrev-3752	281	5	undertake	undertake	VERB
inlawrev-3752	281	6	these	these	DET
inlawrev-3752	281	7	activities	activity	NOUN
inlawrev-3752	281	8	in	in	ADP
inlawrev-3752	281	9	order	order	NOUN
inlawrev-3752	281	10	to	to	PART
inlawrev-3752	281	11	"	"	PUNCT
inlawrev-3752	281	12	perform	perform	VERB
inlawrev-3752	281	13	the	the	DET
inlawrev-3752	281	14	functions	function	NOUN
inlawrev-3752	281	15	of	of	ADP
inlawrev-3752	281	16	,	,	PUNCT
inlawrev-3752	281	17	or	or	CCONJ
inlawrev-3752	281	18	to	to	PART
inlawrev-3752	281	19	carry	carry	VERB
inlawrev-3752	281	20	out	out	ADP
inlawrev-3752	281	21	the	the	DET
inlawrev-3752	281	22	purposes	purpose	NOUN
inlawrev-3752	281	23	of	of	ADP
inlawrev-3752	281	24	[	[	X
inlawrev-3752	281	25	the	the	DET
inlawrev-3752	281	26	supported	support	VERB
inlawrev-3752	281	27	charity]."^*^	charity]."^*^	NOUN
inlawrev-3752	281	28	the	the	DET
inlawrev-3752	281	29	crux	crux	NOUN
inlawrev-3752	281	30	of	of	ADP
inlawrev-3752	281	31	this	this	DET
inlawrev-3752	281	32	test	test	NOUN
inlawrev-3752	281	33	is	be	AUX
inlawrev-3752	281	34	the	the	DET
inlawrev-3752	281	35	requirement	requirement	NOUN
inlawrev-3752	281	36	that	that	SCONJ
inlawrev-3752	281	37	''	''	PUNCT
inlawrev-3752	281	38	butfor	butfor	ADP
inlawrev-3752	281	39	the	the	DET
inlawrev-3752	281	40	involvement	involvement	NOUN
inlawrev-3752	281	41	of	of	ADP
inlawrev-3752	281	42	the	the	DET
inlawrev-3752	281	43	supporting	support	VERB
inlawrev-3752	281	44	organization	organization	NOUN
inlawrev-3752	281	45	,	,	PUNCT
inlawrev-3752	281	46	"	"	PUNCT
inlawrev-3752	281	47	the	the	DET
inlawrev-3752	281	48	supported	support	VERB
inlawrev-3752	281	49	charity	charity	NOUN
inlawrev-3752	281	50	would	would	AUX
inlawrev-3752	281	51	normally	normally	ADV
inlawrev-3752	281	52	engage	engage	VERB
inlawrev-3752	281	53	in	in	ADP
inlawrev-3752	281	54	the	the	DET
inlawrev-3752	281	55	activities	activity	NOUN
inlawrev-3752	281	56	itself.^	itself.^	VERB
inlawrev-3752	281	57	*	*	PUNCT
inlawrev-3752	281	58	(	(	PUNCT
inlawrev-3752	281	59	ii	ii	NOUN
inlawrev-3752	281	60	)	)	PUNCT
inlawrev-3752	281	61	the	the	DET
inlawrev-3752	281	62	substantially	substantially	ADV
inlawrev-3752	281	63	all	all	DET
inlawrev-3752	281	64	income	income	NOUN
inlawrev-3752	281	65	test.^^—under	test.^^—under	NOUN
inlawrev-3752	281	66	the	the	DET
inlawrev-3752	281	67	second	second	ADJ
inlawrev-3752	281	68	alternative	alternative	ADJ
inlawrev-3752	281	69	prong	prong	NOUN
inlawrev-3752	281	70	,	,	PUNCT
inlawrev-3752	281	71	the	the	DET
inlawrev-3752	281	72	supporting	support	VERB
inlawrev-3752	281	73	organization	organization	NOUN
inlawrev-3752	281	74	must	must	AUX
inlawrev-3752	281	75	pay	pay	VERB
inlawrev-3752	281	76	"	"	PUNCT
inlawrev-3752	281	77	substantially	substantially	ADV
inlawrev-3752	281	78	all	all	PRON
inlawrev-3752	281	79	of	of	ADP
inlawrev-3752	281	80	its	its	PRON
inlawrev-3752	281	81	income	income	NOUN
inlawrev-3752	281	82	to	to	ADP
inlawrev-3752	281	83	or	or	CCONJ
inlawrev-3752	281	84	for	for	ADP
inlawrev-3752	281	85	the	the	DET
inlawrev-3752	281	86	use	use	NOUN
inlawrev-3752	281	87	of	of	ADP
inlawrev-3752	281	88	one	one	NUM
inlawrev-3752	281	89	or	or	CCONJ
inlawrev-3752	281	90	more	more	ADV
inlawrev-3752	281	91	publicly	publicly	ADV
inlawrev-3752	281	92	supported	support	VERB
inlawrev-3752	281	93	[	[	PUNCT
inlawrev-3752	281	94	charities]."^^	charities]."^^	NOUN
inlawrev-3752	281	95	"	"	PUNCT
inlawrev-3752	281	96	substantially	substantially	ADV
inlawrev-3752	281	97	all	all	DET
inlawrev-3752	281	98	"	"	PUNCT
inlawrev-3752	281	99	means	mean	VERB
inlawrev-3752	281	100	at	at	ADV
inlawrev-3752	281	101	least	least	ADV
inlawrev-3752	281	102	eighty	eighty	NUM
inlawrev-3752	281	103	-	-	PUNCT
inlawrev-3752	281	104	five	five	NUM
inlawrev-3752	281	105	percent	percent	NOUN
inlawrev-3752	281	106	of	of	ADP
inlawrev-3752	281	107	the	the	DET
inlawrev-3752	281	108	supporting	support	VERB
inlawrev-3752	281	109	organization	organization	NOUN
inlawrev-3752	281	110	's	's	PART
inlawrev-3752	281	111	net	net	NOUN
inlawrev-3752	281	112	income.^"^	income.^"^	PROPN
inlawrev-3752	281	113	the	the	DET
inlawrev-3752	281	114	amount	amount	NOUN
inlawrev-3752	281	115	of	of	ADP
inlawrev-3752	281	116	support	support	NOUN
inlawrev-3752	281	117	received	receive	VERB
inlawrev-3752	281	118	by	by	ADP
inlawrev-3752	281	119	one	one	NUM
inlawrev-3752	281	120	or	or	CCONJ
inlawrev-3752	281	121	more	more	ADJ
inlawrev-3752	281	122	of	of	ADP
inlawrev-3752	281	123	these	these	DET
inlawrev-3752	281	124	charities	charity	NOUN
inlawrev-3752	281	125	must	must	AUX
inlawrev-3752	281	126	be	be	AUX
inlawrev-3752	281	127	sufficient	sufficient	ADJ
inlawrev-3752	281	128	to	to	PART
inlawrev-3752	281	129	insure	insure	VERB
inlawrev-3752	281	130	that	that	SCONJ
inlawrev-3752	281	131	the	the	DET
inlawrev-3752	281	132	charity	charity	NOUN
inlawrev-3752	281	133	is	be	AUX
inlawrev-3752	281	134	attentive	attentive	ADJ
inlawrev-3752	281	135	to	to	ADP
inlawrev-3752	281	136	the	the	DET
inlawrev-3752	281	137	supporting	support	VERB
inlawrev-3752	281	138	organization	organization	NOUN
inlawrev-3752	281	139	's	's	PART
inlawrev-3752	281	140	70	70	NUM
inlawrev-3752	281	141	.	.	PUNCT
inlawrev-3752	282	1	i	i	PRON
inlawrev-3752	282	2	d.	d.	PROPN
inlawrev-3752	282	3	§	§	PROPN
inlawrev-3752	282	4	l509(a)-4(i)(2)(ii)(d	l509(a)-4(i)(2)(ii)(d	PROPN
inlawrev-3752	282	5	)	)	PUNCT
inlawrev-3752	282	6	.	.	PUNCT
inlawrev-3752	283	1	7	7	NUM
inlawrev-3752	283	2	1	1	NUM
inlawrev-3752	283	3	.	.	PUNCT
inlawrev-3752	284	1	the	the	DET
inlawrev-3752	284	2	second	second	ADJ
inlawrev-3752	284	3	alternative	alternative	ADJ
inlawrev-3752	284	4	test	test	NOUN
inlawrev-3752	284	5	applies	apply	VERB
inlawrev-3752	284	6	only	only	ADV
inlawrev-3752	284	7	to	to	ADP
inlawrev-3752	284	8	charitable	charitable	ADJ
inlawrev-3752	284	9	trusts	trust	NOUN
inlawrev-3752	284	10	.	.	PUNCT
inlawrev-3752	285	1	i	i	PRON
inlawrev-3752	285	2	d.	d.	PROPN
inlawrev-3752	285	3	§	§	PROPN
inlawrev-3752	285	4	1	1	NUM
inlawrev-3752	285	5	.509(a)-4(i)(2)(iii)(a	.509(a)-4(i)(2)(iii)(a	NUM
inlawrev-3752	285	6	)	)	PUNCT
inlawrev-3752	285	7	.	.	PUNCT
inlawrev-3752	286	1	72	72	NUM
inlawrev-3752	286	2	.	.	PUNCT
inlawrev-3752	287	1	i	i	PRON
inlawrev-3752	287	2	d.	d.	PROPN
inlawrev-3752	287	3	§	§	PROPN
inlawrev-3752	287	4	1.509(a)-4(i)(2)(i	1.509(a)-4(i)(2)(i	PROPN
inlawrev-3752	287	5	)	)	PUNCT
inlawrev-3752	287	6	and	and	CCONJ
inlawrev-3752	287	7	(	(	PUNCT
inlawrev-3752	287	8	iii	iii	NOUN
inlawrev-3752	287	9	)	)	PUNCT
inlawrev-3752	287	10	.	.	PUNCT
inlawrev-3752	288	1	73	73	NUM
inlawrev-3752	288	2	.	.	PUNCT
inlawrev-3752	289	1	i	i	PRON
inlawrev-3752	289	2	d.	d.	PROPN
inlawrev-3752	289	3	§	§	PROPN
inlawrev-3752	289	4	1.509(a)-4(i)(2)(iii)(a	1.509(a)-4(i)(2)(iii)(a	NUM
inlawrev-3752	289	5	)	)	PUNCT
inlawrev-3752	289	6	.	.	PUNCT
inlawrev-3752	290	1	74	74	NUM
inlawrev-3752	290	2	.	.	PUNCT
inlawrev-3752	291	1	i	i	PRON
inlawrev-3752	291	2	d.	d.	PROPN
inlawrev-3752	291	3	§	§	PROPN
inlawrev-3752	291	4	1.509(a)-4(i)(2)(iii)(b	1.509(a)-4(i)(2)(iii)(b	NUM
inlawrev-3752	291	5	)	)	PUNCT
inlawrev-3752	291	6	.	.	PUNCT
inlawrev-3752	292	1	75	75	NUM
inlawrev-3752	292	2	.	.	PUNCT
inlawrev-3752	293	1	i	i	PRON
inlawrev-3752	293	2	d.	d.	PROPN
inlawrev-3752	293	3	§	§	PROPN
inlawrev-3752	293	4	1.509(a)-4(i)(2)(iii)(c	1.509(a)-4(i)(2)(iii)(c	NUM
inlawrev-3752	293	5	)	)	PUNCT
inlawrev-3752	293	6	.	.	PUNCT
inlawrev-3752	294	1	76	76	NUM
inlawrev-3752	294	2	.	.	PUNCT
inlawrev-3752	295	1	i	i	PRON
inlawrev-3752	295	2	d.	d.	PROPN
inlawrev-3752	295	3	§	§	PROPN
inlawrev-3752	295	4	1.509(a)-4(i)(l)(i	1.509(a)-4(i)(l)(i	NUM
inlawrev-3752	295	5	)	)	PUNCT
inlawrev-3752	295	6	.	.	PUNCT
inlawrev-3752	296	1	77	77	NUM
inlawrev-3752	296	2	.	.	PUNCT
inlawrev-3752	297	1	i	i	PRON
inlawrev-3752	297	2	d.	d.	PROPN
inlawrev-3752	297	3	§	§	PROPN
inlawrev-3752	297	4	1.509(a)-4(i)(3)(i	1.509(a)-4(i)(3)(i	NUM
inlawrev-3752	297	5	)	)	PUNCT
inlawrev-3752	297	6	.	.	PUNCT
inlawrev-3752	298	1	78	78	NUM
inlawrev-3752	298	2	.	.	PUNCT
inlawrev-3752	299	1	i	i	PRON
inlawrev-3752	299	2	d.	d.	PROPN
inlawrev-3752	299	3	79	79	NUM
inlawrev-3752	299	4	.	.	PUNCT
inlawrev-3752	300	1	i	i	PRON
inlawrev-3752	300	2	d.	d.	PROPN
inlawrev-3752	300	3	§	§	PROPN
inlawrev-3752	300	4	1.509(a)-4(i)(3)(ii	1.509(a)-4(i)(3)(ii	PROPN
inlawrev-3752	300	5	)	)	PUNCT
inlawrev-3752	300	6	.	.	PUNCT
inlawrev-3752	301	1	80	80	NUM
inlawrev-3752	301	2	.	.	PUNCT
inlawrev-3752	302	1	i	i	PRON
inlawrev-3752	302	2	d.	d.	PROPN
inlawrev-3752	302	3	81	81	NUM
inlawrev-3752	302	4	.	.	PUNCT
inlawrev-3752	303	1	i	i	PRON
inlawrev-3752	303	2	d.	d.	PROPN
inlawrev-3752	303	3	82	82	NUM
inlawrev-3752	303	4	.	.	PUNCT
inlawrev-3752	304	1	some	some	DET
inlawrev-3752	304	2	sources	source	NOUN
inlawrev-3752	304	3	call	call	VERB
inlawrev-3752	304	4	this	this	PRON
inlawrev-3752	304	5	the	the	DET
inlawrev-3752	304	6	attentiveness	attentiveness	NOUN
inlawrev-3752	304	7	test	test	NOUN
inlawrev-3752	304	8	.	.	PUNCT
inlawrev-3752	305	1	see	see	VERB
inlawrev-3752	305	2	lapham	lapham	PROPN
inlawrev-3752	305	3	found	find	VERB
inlawrev-3752	305	4	,	,	PUNCT
inlawrev-3752	305	5	v.	v.	ADP
inlawrev-3752	305	6	comm'r	comm'r	PROPN
inlawrev-3752	305	7	,	,	PUNCT
inlawrev-3752	305	8	84	84	NUM
inlawrev-3752	305	9	t.c.m	t.c.m	NOUN
inlawrev-3752	305	10	.	.	PUNCT
inlawrev-3752	306	1	(	(	PUNCT
inlawrev-3752	306	2	cch	cch	NOUN
inlawrev-3752	306	3	)	)	PUNCT
inlawrev-3752	306	4	586	586	NUM
inlawrev-3752	306	5	(	(	PUNCT
inlawrev-3752	306	6	2002	2002	NUM
inlawrev-3752	306	7	)	)	PUNCT
inlawrev-3752	306	8	,	,	PUNCT
inlawrev-3752	306	9	aff'd	aff'd	NOUN
inlawrev-3752	306	10	,	,	PUNCT
inlawrev-3752	306	11	389	389	NUM
inlawrev-3752	306	12	f.3d	f.3d	NUM
inlawrev-3752	306	13	606	606	NUM
inlawrev-3752	306	14	(	(	PUNCT
inlawrev-3752	306	15	6th	6th	ADJ
inlawrev-3752	306	16	cir	cir	NOUN
inlawrev-3752	306	17	.	.	PUNCT
inlawrev-3752	306	18	2004	2004	NUM
inlawrev-3752	306	19	)	)	PUNCT
inlawrev-3752	306	20	.	.	PUNCT
inlawrev-3752	307	1	83	83	NUM
inlawrev-3752	307	2	.	.	PUNCT
inlawrev-3752	308	1	26c.f.r	26c.f.r	X
inlawrev-3752	308	2	.	.	PUNCT
inlawrev-3752	309	1	§	§	PROPN
inlawrev-3752	309	2	1.509(a)-4(i)(3)(iii	1.509(a)-4(i)(3)(iii	NUM
inlawrev-3752	309	3	)	)	PUNCT
inlawrev-3752	309	4	.	.	PUNCT
inlawrev-3752	310	1	84	84	NUM
inlawrev-3752	310	2	.	.	PUNCT
inlawrev-3752	311	1	rev	rev	PROPN
inlawrev-3752	311	2	.	.	PUNCT
inlawrev-3752	312	1	rul	rul	PROPN
inlawrev-3752	312	2	.	.	PUNCT
inlawrev-3752	313	1	76	76	NUM
inlawrev-3752	313	2	-	-	SYM
inlawrev-3752	313	3	208	208	NUM
inlawrev-3752	313	4	,	,	PUNCT
inlawrev-3752	313	5	1976	1976	NUM
inlawrev-3752	313	6	-	-	SYM
inlawrev-3752	313	7	1	1	NUM
inlawrev-3752	313	8	c.b	c.b	PROPN
inlawrev-3752	313	9	.	.	PUNCT
inlawrev-3752	314	1	\6usee	\6usee	PROPN
inlawrev-3752	314	2	also	also	ADV
inlawrev-3752	314	3	lapham	lapham	PROPN
inlawrev-3752	314	4	found	find	VERB
inlawrev-3752	314	5	.	.	PUNCT
inlawrev-3752	315	1	,	,	PUNCT
inlawrev-3752	315	2	84	84	NUM
inlawrev-3752	315	3	t.c.m	t.c.m	NOUN
inlawrev-3752	315	4	.	.	PUNCT
inlawrev-3752	316	1	(	(	PUNCT
inlawrev-3752	316	2	cch	cch	NOUN
inlawrev-3752	316	3	)	)	PUNCT
inlawrev-3752	316	4	586	586	NUM
inlawrev-3752	316	5	.	.	X
inlawrev-3752	316	6	2006	2006	NUM
inlawrev-3752	316	7	]	]	PUNCT
inlawrev-3752	317	1	supporting	support	VERB
inlawrev-3752	317	2	the	the	DET
inlawrev-3752	317	3	supporting	support	VERB
inlawrev-3752	317	4	organization	organization	NOUN
inlawrev-3752	317	5	219	219	NUM
inlawrev-3752	317	6	operations.^^	operations.^^	NUM
inlawrev-3752	317	7	this	this	DET
inlawrev-3752	317	8	"	"	PUNCT
inlawrev-3752	317	9	attentiveness	attentiveness	NOUN
inlawrev-3752	317	10	"	"	PUNCT
inlawrev-3752	317	11	requirement	requirement	NOUN
inlawrev-3752	317	12	contemplates	contemplate	VERB
inlawrev-3752	317	13	that	that	SCONJ
inlawrev-3752	317	14	the	the	DET
inlawrev-3752	317	15	charity	charity	NOUN
inlawrev-3752	317	16	will	will	AUX
inlawrev-3752	317	17	oversee	oversee	VERB
inlawrev-3752	317	18	the	the	DET
inlawrev-3752	317	19	operations	operation	NOUN
inlawrev-3752	317	20	of	of	ADP
inlawrev-3752	317	21	the	the	DET
inlawrev-3752	317	22	supporting	support	VERB
inlawrev-3752	317	23	organization	organization	NOUN
inlawrev-3752	317	24	to	to	PART
inlawrev-3752	317	25	ensure	ensure	VERB
inlawrev-3752	317	26	continued	continued	ADJ
inlawrev-3752	317	27	financial	financial	ADJ
inlawrev-3752	317	28	contributions.^^	contributions.^^	NOUN
inlawrev-3752	318	1	the	the	DET
inlawrev-3752	318	2	regulations	regulation	NOUN
inlawrev-3752	318	3	require	require	VERB
inlawrev-3752	318	4	that	that	SCONJ
inlawrev-3752	318	5	a	a	DET
inlawrev-3752	318	6	"	"	PUNCT
inlawrev-3752	318	7	substantial	substantial	ADJ
inlawrev-3752	318	8	amount	amount	NOUN
inlawrev-3752	318	9	"	"	PUNCT
inlawrev-3752	318	10	of	of	ADP
inlawrev-3752	318	11	the	the	DET
inlawrev-3752	318	12	supporting	support	VERB
inlawrev-3752	318	13	organization	organization	NOUN
inlawrev-3752	318	14	's	's	PART
inlawrev-3752	318	15	total	total	ADJ
inlawrev-3752	318	16	support	support	NOUN
inlawrev-3752	318	17	must	must	AUX
inlawrev-3752	318	18	be	be	AUX
inlawrev-3752	318	19	donated	donate	VERB
inlawrev-3752	318	20	to	to	ADP
inlawrev-3752	318	21	those	those	DET
inlawrev-3752	318	22	charities	charity	NOUN
inlawrev-3752	318	23	that	that	PRON
inlawrev-3752	318	24	meet	meet	VERB
inlawrev-3752	318	25	this	this	DET
inlawrev-3752	318	26	attentiveness	attentiveness	NOUN
inlawrev-3752	318	27	requirement.^^	requirement.^^	PUNCT
inlawrev-3752	318	28	further	far	ADV
inlawrev-3752	318	29	,	,	PUNCT
inlawrev-3752	318	30	the	the	DET
inlawrev-3752	318	31	contribution	contribution	NOUN
inlawrev-3752	318	32	that	that	PRON
inlawrev-3752	318	33	the	the	DET
inlawrev-3752	318	34	supported	support	VERB
inlawrev-3752	318	35	charity	charity	NOUN
inlawrev-3752	318	36	receives	receive	VERB
inlawrev-3752	318	37	from	from	ADP
inlawrev-3752	318	38	the	the	DET
inlawrev-3752	318	39	supporting	support	VERB
inlawrev-3752	318	40	organization	organization	NOUN
inlawrev-3752	318	41	must	must	AUX
inlawrev-3752	318	42	be	be	AUX
inlawrev-3752	318	43	a	a	DET
inlawrev-3752	318	44	significant	significant	ADJ
inlawrev-3752	318	45	enough	enough	ADJ
inlawrev-3752	318	46	portion	portion	NOUN
inlawrev-3752	318	47	of	of	ADP
inlawrev-3752	318	48	the	the	DET
inlawrev-3752	318	49	charity	charity	NOUN
inlawrev-3752	318	50	's	's	PART
inlawrev-3752	318	51	total	total	ADJ
inlawrev-3752	318	52	support	support	NOUN
inlawrev-3752	318	53	to	to	PART
inlawrev-3752	318	54	insure	insure	VERB
inlawrev-3752	318	55	that	that	SCONJ
inlawrev-3752	318	56	it	it	PRON
inlawrev-3752	318	57	will	will	AUX
inlawrev-3752	318	58	be	be	AUX
inlawrev-3752	318	59	attentive	attentive	ADJ
inlawrev-3752	318	60	to	to	ADP
inlawrev-3752	318	61	the	the	DET
inlawrev-3752	318	62	supporting	support	VERB
inlawrev-3752	318	63	organization	organization	NOUN
inlawrev-3752	318	64	'	'	PART
inlawrev-3752	318	65	s	s	NOUN
inlawrev-3752	318	66	operations.^^	operations.^^	NUM
inlawrev-3752	318	67	to	to	PART
inlawrev-3752	318	68	determine	determine	VERB
inlawrev-3752	318	69	whether	whether	SCONJ
inlawrev-3752	318	70	the	the	DET
inlawrev-3752	318	71	supporting	support	VERB
inlawrev-3752	318	72	organization	organization	NOUN
inlawrev-3752	318	73	'	'	PART
inlawrev-3752	318	74	s	s	NOUN
inlawrev-3752	318	75	support	support	NOUN
inlawrev-3752	318	76	represents	represent	VERB
inlawrev-3752	318	77	a	a	DET
inlawrev-3752	318	78	sufficient	sufficient	ADJ
inlawrev-3752	318	79	part	part	NOUN
inlawrev-3752	318	80	of	of	ADP
inlawrev-3752	318	81	the	the	DET
inlawrev-3752	318	82	supported	support	VERB
inlawrev-3752	318	83	charity	charity	NOUN
inlawrev-3752	318	84	's	's	PART
inlawrev-3752	318	85	total	total	ADJ
inlawrev-3752	318	86	support	support	NOUN
inlawrev-3752	318	87	to	to	PART
inlawrev-3752	318	88	ensure	ensure	VERB
inlawrev-3752	318	89	attentiveness	attentiveness	NOUN
inlawrev-3752	318	90	,	,	PUNCT
inlawrev-3752	318	91	if	if	SCONJ
inlawrev-3752	318	92	the	the	DET
inlawrev-3752	318	93	supporting	support	VERB
inlawrev-3752	318	94	organization	organization	NOUN
inlawrev-3752	318	95	"	"	PUNCT
inlawrev-3752	318	96	makes	make	VERB
inlawrev-3752	318	97	payments	payment	NOUN
inlawrev-3752	318	98	to	to	PART
inlawrev-3752	318	99	...	...	PUNCT
inlawrev-3752	318	100	a	a	DET
inlawrev-3752	318	101	particular	particular	ADJ
inlawrev-3752	318	102	department	department	NOUN
inlawrev-3752	318	103	or	or	CCONJ
inlawrev-3752	318	104	school	school	NOUN
inlawrev-3752	318	105	of	of	ADP
inlawrev-3752	318	106	a	a	DET
inlawrev-3752	318	107	university	university	NOUN
inlawrev-3752	318	108	,	,	PUNCT
inlawrev-3752	318	109	hospital	hospital	NOUN
inlawrev-3752	318	110	or	or	CCONJ
inlawrev-3752	318	111	church	church	NOUN
inlawrev-3752	318	112	,	,	PUNCT
inlawrev-3752	318	113	the	the	DET
inlawrev-3752	318	114	total	total	ADJ
inlawrev-3752	318	115	support	support	NOUN
inlawrev-3752	318	116	of	of	ADP
inlawrev-3752	318	117	the	the	DET
inlawrev-3752	318	118	department	department	NOUN
inlawrev-3752	318	119	or	or	CCONJ
inlawrev-3752	318	120	school	school	NOUN
inlawrev-3752	318	121	[	[	X
inlawrev-3752	318	122	is	be	AUX
inlawrev-3752	318	123	]	]	PUNCT
inlawrev-3752	318	124	substituted	substitute	VERB
inlawrev-3752	318	125	for	for	ADP
inlawrev-3752	318	126	the	the	DET
inlawrev-3752	318	127	total	total	ADJ
inlawrev-3752	318	128	support	support	NOUN
inlawrev-3752	318	129	of	of	ADP
inlawrev-3752	318	130	the	the	DET
inlawrev-3752	318	131	beneficiary	beneficiary	NOUN
inlawrev-3752	318	132	organization	organization	NOUN
inlawrev-3752	318	133	.	.	PUNCT
inlawrev-3752	319	1	"^^	"^^	VERB
inlawrev-3752	319	2	for	for	ADP
inlawrev-3752	319	3	example	example	NOUN
inlawrev-3752	319	4	,	,	PUNCT
inlawrev-3752	319	5	a	a	DET
inlawrev-3752	319	6	supporting	support	VERB
inlawrev-3752	319	7	organization	organization	NOUN
inlawrev-3752	319	8	's	's	PART
inlawrev-3752	319	9	payment	payment	NOUN
inlawrev-3752	319	10	to	to	ADP
inlawrev-3752	319	11	a	a	DET
inlawrev-3752	319	12	university	university	NOUN
inlawrev-3752	319	13	's	's	PART
inlawrev-3752	319	14	law	law	NOUN
inlawrev-3752	319	15	school	school	NOUN
inlawrev-3752	319	16	may	may	AUX
inlawrev-3752	319	17	be	be	AUX
inlawrev-3752	319	18	a	a	DET
inlawrev-3752	319	19	large	large	ADJ
inlawrev-3752	319	20	enough	enough	ADJ
inlawrev-3752	319	21	portion	portion	NOUN
inlawrev-3752	319	22	of	of	ADP
inlawrev-3752	319	23	the	the	DET
inlawrev-3752	319	24	law	law	NOUN
inlawrev-3752	319	25	school	school	NOUN
inlawrev-3752	319	26	's	's	PART
inlawrev-3752	319	27	budget	budget	NOUN
inlawrev-3752	319	28	to	to	PART
inlawrev-3752	319	29	attract	attract	VERB
inlawrev-3752	319	30	the	the	DET
inlawrev-3752	319	31	attention	attention	NOUN
inlawrev-3752	319	32	of	of	ADP
inlawrev-3752	319	33	the	the	DET
inlawrev-3752	319	34	university	university	NOUN
inlawrev-3752	319	35	,	,	PUNCT
inlawrev-3752	319	36	which	which	PRON
inlawrev-3752	319	37	may	may	AUX
inlawrev-3752	319	38	have	have	VERB
inlawrev-3752	319	39	a	a	DET
inlawrev-3752	319	40	dozen	dozen	NOUN
inlawrev-3752	319	41	or	or	CCONJ
inlawrev-3752	319	42	more	more	ADJ
inlawrev-3752	319	43	such	such	ADJ
inlawrev-3752	319	44	schools	school	NOUN
inlawrev-3752	319	45	.	.	PUNCT
inlawrev-3752	320	1	it	it	PRON
inlawrev-3752	320	2	is	be	AUX
inlawrev-3752	320	3	possible	possible	ADJ
inlawrev-3752	320	4	for	for	SCONJ
inlawrev-3752	320	5	a	a	DET
inlawrev-3752	320	6	supporting	support	VERB
inlawrev-3752	320	7	organization	organization	NOUN
inlawrev-3752	320	8	to	to	PART
inlawrev-3752	320	9	meet	meet	VERB
inlawrev-3752	320	10	the	the	DET
inlawrev-3752	320	11	substantially	substantially	ADV
inlawrev-3752	320	12	all	all	DET
inlawrev-3752	320	13	income	income	NOUN
inlawrev-3752	320	14	test	test	NOUN
inlawrev-3752	320	15	even	even	ADV
inlawrev-3752	320	16	where	where	SCONJ
inlawrev-3752	320	17	the	the	DET
inlawrev-3752	320	18	amount	amount	NOUN
inlawrev-3752	320	19	of	of	ADP
inlawrev-3752	320	20	income	income	NOUN
inlawrev-3752	320	21	the	the	DET
inlawrev-3752	320	22	supporting	support	VERB
inlawrev-3752	320	23	organization	organization	NOUN
inlawrev-3752	320	24	gives	give	VERB
inlawrev-3752	320	25	to	to	ADP
inlawrev-3752	320	26	the	the	DET
inlawrev-3752	320	27	supported	support	VERB
inlawrev-3752	320	28	charity	charity	NOUN
inlawrev-3752	320	29	fails	fail	VERB
inlawrev-3752	320	30	to	to	PART
inlawrev-3752	320	31	reflect	reflect	VERB
inlawrev-3752	320	32	a	a	DET
inlawrev-3752	320	33	sizeable	sizeable	ADJ
inlawrev-3752	320	34	portion	portion	NOUN
inlawrev-3752	320	35	of	of	ADP
inlawrev-3752	320	36	its	its	PRON
inlawrev-3752	320	37	total	total	NOUN
inlawrev-3752	320	38	support.^^	support.^^	NOUN
inlawrev-3752	320	39	the	the	DET
inlawrev-3752	320	40	substantially	substantially	ADV
inlawrev-3752	320	41	all	all	DET
inlawrev-3752	320	42	income	income	NOUN
inlawrev-3752	320	43	test	test	NOUN
inlawrev-3752	320	44	is	be	AUX
inlawrev-3752	320	45	not	not	PART
inlawrev-3752	320	46	required	require	VERB
inlawrev-3752	320	47	if	if	SCONJ
inlawrev-3752	320	48	"	"	PUNCT
inlawrev-3752	320	49	in	in	ADP
inlawrev-3752	320	50	order	order	NOUN
inlawrev-3752	320	51	to	to	PART
inlawrev-3752	320	52	avoid	avoid	VERB
inlawrev-3752	320	53	the	the	DET
inlawrev-3752	320	54	interruption	interruption	NOUN
inlawrev-3752	320	55	of	of	ADP
inlawrev-3752	320	56	...	...	PUNCT
inlawrev-3752	320	57	a	a	DET
inlawrev-3752	320	58	particular	particular	ADJ
inlawrev-3752	320	59	function	function	NOUN
inlawrev-3752	320	60	or	or	CCONJ
inlawrev-3752	320	61	activity	activity	NOUN
inlawrev-3752	320	62	"	"	PUNCT
inlawrev-3752	320	63	made	make	VERB
inlawrev-3752	320	64	possible	possible	ADJ
inlawrev-3752	320	65	by	by	ADP
inlawrev-3752	320	66	the	the	DET
inlawrev-3752	320	67	supporting	support	VERB
inlawrev-3752	320	68	organization	organization	NOUN
inlawrev-3752	320	69	's	's	PART
inlawrev-3752	320	70	donations	donation	NOUN
inlawrev-3752	320	71	,	,	PUNCT
inlawrev-3752	320	72	the	the	DET
inlawrev-3752	320	73	supported	support	VERB
inlawrev-3752	320	74	charity	charity	NOUN
inlawrev-3752	320	75	is	be	AUX
inlawrev-3752	320	76	"	"	PUNCT
inlawrev-3752	320	77	sufficiently	sufficiently	ADV
inlawrev-3752	320	78	attentive	attentive	ADJ
inlawrev-3752	320	79	to	to	ADP
inlawrev-3752	320	80	the	the	DET
inlawrev-3752	320	81	operations	operation	NOUN
inlawrev-3752	320	82	of	of	ADP
inlawrev-3752	320	83	the	the	DET
inlawrev-3752	320	84	supporting	support	VERB
inlawrev-3752	320	85	organization	organization	NOUN
inlawrev-3752	320	86	.	.	PUNCT
inlawrev-3752	321	1	"^^	"^^	ADJ
inlawrev-3752	321	2	earmarking	earmark	VERB
inlawrev-3752	321	3	the	the	DET
inlawrev-3752	321	4	support	support	NOUN
inlawrev-3752	321	5	for	for	ADP
inlawrev-3752	321	6	a	a	DET
inlawrev-3752	321	7	particular	particular	ADJ
inlawrev-3752	321	8	program	program	NOUN
inlawrev-3752	321	9	or	or	CCONJ
inlawrev-3752	321	10	activity	activity	NOUN
inlawrev-3752	321	11	may	may	AUX
inlawrev-3752	321	12	have	have	VERB
inlawrev-3752	321	13	the	the	DET
inlawrev-3752	321	14	effect	effect	NOUN
inlawrev-3752	321	15	of	of	ADP
inlawrev-3752	321	16	insuring	insure	VERB
inlawrev-3752	321	17	this	this	DET
inlawrev-3752	321	18	attentiveness	attentiveness	NOUN
inlawrev-3752	321	19	,	,	PUNCT
inlawrev-3752	321	20	"	"	PUNCT
inlawrev-3752	321	21	even	even	ADV
inlawrev-3752	321	22	if	if	SCONJ
inlawrev-3752	321	23	such	such	ADJ
inlawrev-3752	321	24	program	program	NOUN
inlawrev-3752	321	25	or	or	CCONJ
inlawrev-3752	321	26	activity	activity	NOUN
inlawrev-3752	321	27	is	be	AUX
inlawrev-3752	321	28	not	not	PART
inlawrev-3752	321	29	the	the	DET
inlawrev-3752	321	30	beneficiary	beneficiary	NOUN
inlawrev-3752	321	31	organization	organization	NOUN
inlawrev-3752	321	32	's	's	PART
inlawrev-3752	321	33	/7nmflry	/7nmflry	NOUN
inlawrev-3752	321	34	program	program	NOUN
inlawrev-3752	321	35	or	or	CCONJ
inlawrev-3752	321	36	activity	activity	NOUN
inlawrev-3752	321	37	so	so	ADV
inlawrev-3752	321	38	long	long	ADV
inlawrev-3752	321	39	as	as	SCONJ
inlawrev-3752	321	40	[	[	X
inlawrev-3752	321	41	the	the	DET
inlawrev-3752	321	42	]	]	X
inlawrev-3752	321	43	program	program	NOUN
inlawrev-3752	321	44	or	or	CCONJ
inlawrev-3752	321	45	activity	activity	NOUN
inlawrev-3752	321	46	is	be	AUX
inlawrev-3752	321	47	a	a	DET
inlawrev-3752	321	48	substantial	substantial	ADJ
inlawrev-3752	321	49	one	one	NUM
inlawrev-3752	321	50	.	.	PUNCT
inlawrev-3752	322	1	"^^	"^^	PROPN
inlawrev-3752	322	2	imagine	imagine	VERB
inlawrev-3752	322	3	that	that	SCONJ
inlawrev-3752	322	4	a	a	DET
inlawrev-3752	322	5	supporting	support	VERB
inlawrev-3752	322	6	organization	organization	NOUN
inlawrev-3752	322	7	funds	fund	VERB
inlawrev-3752	322	8	a	a	DET
inlawrev-3752	322	9	visiting	visit	VERB
inlawrev-3752	322	10	speaker	speaker	NOUN
inlawrev-3752	322	11	program	program	NOUN
inlawrev-3752	322	12	at	at	ADP
inlawrev-3752	322	13	a	a	DET
inlawrev-3752	322	14	medical	medical	ADJ
inlawrev-3752	322	15	school	school	NOUN
inlawrev-3752	322	16	.	.	PUNCT
inlawrev-3752	323	1	this	this	DET
inlawrev-3752	323	2	funding	funding	NOUN
inlawrev-3752	323	3	might	might	AUX
inlawrev-3752	323	4	be	be	AUX
inlawrev-3752	323	5	enough	enough	ADJ
inlawrev-3752	323	6	to	to	PART
inlawrev-3752	323	7	secure	secure	VERB
inlawrev-3752	323	8	the	the	DET
inlawrev-3752	323	9	school	school	NOUN
inlawrev-3752	323	10	's	's	PART
inlawrev-3752	323	11	attention	attention	NOUN
inlawrev-3752	323	12	even	even	ADV
inlawrev-3752	323	13	if	if	SCONJ
inlawrev-3752	323	14	the	the	DET
inlawrev-3752	323	15	cost	cost	NOUN
inlawrev-3752	323	16	of	of	ADP
inlawrev-3752	323	17	the	the	DET
inlawrev-3752	323	18	program	program	NOUN
inlawrev-3752	323	19	were	be	AUX
inlawrev-3752	323	20	small	small	ADJ
inlawrev-3752	323	21	in	in	ADP
inlawrev-3752	323	22	relation	relation	NOUN
inlawrev-3752	323	23	to	to	ADP
inlawrev-3752	323	24	the	the	DET
inlawrev-3752	323	25	school	school	NOUN
inlawrev-3752	323	26	's	's	PART
inlawrev-3752	323	27	total	total	ADJ
inlawrev-3752	323	28	funding	funding	NOUN
inlawrev-3752	323	29	.	.	PUNCT
inlawrev-3752	324	1	however	however	ADV
inlawrev-3752	324	2	,	,	PUNCT
inlawrev-3752	324	3	a	a	DET
inlawrev-3752	324	4	supporting	support	VERB
inlawrev-3752	324	5	organization	organization	NOUN
inlawrev-3752	324	6	will	will	AUX
inlawrev-3752	324	7	fail	fail	VERB
inlawrev-3752	324	8	to	to	PART
inlawrev-3752	324	9	meet	meet	VERB
inlawrev-3752	324	10	the	the	DET
inlawrev-3752	324	11	substantially	substantially	ADV
inlawrev-3752	324	12	all	all	DET
inlawrev-3752	324	13	income	income	NOUN
inlawrev-3752	324	14	test	test	NOUN
inlawrev-3752	324	15	if	if	SCONJ
inlawrev-3752	324	16	no	no	DET
inlawrev-3752	324	17	supported	support	VERB
inlawrev-3752	324	18	charity	charity	NOUN
inlawrev-3752	324	19	relies	rely	VERB
inlawrev-3752	324	20	upon	upon	SCONJ
inlawrev-3752	324	21	the	the	DET
inlawrev-3752	324	22	supporting	support	VERB
inlawrev-3752	324	23	organization	organization	NOUN
inlawrev-3752	324	24	for	for	ADP
inlawrev-3752	324	25	a	a	DET
inlawrev-3752	324	26	"	"	PUNCT
inlawrev-3752	324	27	sufficient	sufficient	ADJ
inlawrev-3752	324	28	amount	amount	NOUN
inlawrev-3752	324	29	"	"	PUNCT
inlawrev-3752	324	30	of	of	ADP
inlawrev-3752	324	31	its	its	PRON
inlawrev-3752	324	32	total	total	ADJ
inlawrev-3752	324	33	support	support	NOUN
inlawrev-3752	324	34	,	,	PUNCT
inlawrev-3752	324	35	even	even	ADV
inlawrev-3752	324	36	if	if	SCONJ
inlawrev-3752	324	37	these	these	DET
inlawrev-3752	324	38	charities	charity	NOUN
inlawrev-3752	324	39	85	85	NUM
inlawrev-3752	324	40	.	.	NOUN
inlawrev-3752	324	41	26	26	NUM
inlawrev-3752	324	42	c.f.r	c.f.r	NOUN
inlawrev-3752	324	43	.	.	PUNCT
inlawrev-3752	325	1	§	§	PROPN
inlawrev-3752	325	2	1.509(a)-4(i)(3)(iii)(a	1.509(a)-4(i)(3)(iii)(a	NUM
inlawrev-3752	325	3	)	)	PUNCT
inlawrev-3752	325	4	.	.	PUNCT
inlawrev-3752	326	1	86	86	NUM
inlawrev-3752	326	2	.	.	PUNCT
inlawrev-3752	327	1	i	i	PRON
inlawrev-3752	327	2	d.	d.	PROPN
inlawrev-3752	327	3	'	'	PUNCT
inlawrev-3752	327	4	,	,	PUNCT
inlawrev-3752	327	5	see	see	VERB
inlawrev-3752	327	6	also	also	ADV
inlawrev-3752	327	7	lapham	lapham	PROPN
inlawrev-3752	327	8	found	find	VERB
inlawrev-3752	327	9	.	.	PUNCT
inlawrev-3752	328	1	,	,	PUNCT
inlawrev-3752	328	2	389	389	NUM
inlawrev-3752	328	3	f.3d	f.3d	NUM
inlawrev-3752	328	4	at	at	ADP
inlawrev-3752	328	5	61	61	NUM
inlawrev-3752	328	6	1	1	NUM
inlawrev-3752	328	7	.	.	PUNCT
inlawrev-3752	329	1	the	the	DET
inlawrev-3752	329	2	court	court	NOUN
inlawrev-3752	329	3	agreed	agree	VERB
inlawrev-3752	329	4	with	with	ADP
inlawrev-3752	329	5	the	the	DET
inlawrev-3752	329	6	tax	tax	NOUN
inlawrev-3752	329	7	court	court	NOUN
inlawrev-3752	329	8	's	's	PART
inlawrev-3752	329	9	finding	finding	NOUN
inlawrev-3752	329	10	that	that	SCONJ
inlawrev-3752	329	11	future	future	ADJ
inlawrev-3752	329	12	contributions	contribution	NOUN
inlawrev-3752	329	13	from	from	ADP
inlawrev-3752	329	14	a	a	DET
inlawrev-3752	329	15	revocable	revocable	ADJ
inlawrev-3752	329	16	trust	trust	NOUN
inlawrev-3752	329	17	were	be	AUX
inlawrev-3752	329	18	not	not	PART
inlawrev-3752	329	19	enough	enough	ADJ
inlawrev-3752	329	20	to	to	PART
inlawrev-3752	329	21	satisfy	satisfy	VERB
inlawrev-3752	329	22	this	this	DET
inlawrev-3752	329	23	part	part	NOUN
inlawrev-3752	329	24	of	of	ADP
inlawrev-3752	329	25	the	the	DET
inlawrev-3752	329	26	attentiveness	attentiveness	NOUN
inlawrev-3752	329	27	test	test	NOUN
inlawrev-3752	329	28	.	.	PUNCT
inlawrev-3752	330	1	i	i	PRON
inlawrev-3752	330	2	d.	d.	PROPN
inlawrev-3752	330	3	at	at	ADP
inlawrev-3752	330	4	612	612	NUM
inlawrev-3752	330	5	.	.	PUNCT
inlawrev-3752	331	1	"	"	PUNCT
inlawrev-3752	331	2	it	it	PRON
inlawrev-3752	331	3	is	be	AUX
inlawrev-3752	331	4	difficult	difficult	ADJ
inlawrev-3752	331	5	to	to	PART
inlawrev-3752	331	6	believe	believe	VERB
inlawrev-3752	331	7	that	that	SCONJ
inlawrev-3752	331	8	[	[	X
inlawrev-3752	331	9	the	the	DET
inlawrev-3752	331	10	supported	support	VERB
inlawrev-3752	331	11	charity	charity	NOUN
inlawrev-3752	331	12	]	]	PUNCT
inlawrev-3752	331	13	will	will	AUX
inlawrev-3752	331	14	give	give	VERB
inlawrev-3752	331	15	[	[	PUNCT
inlawrev-3752	331	16	the	the	DET
inlawrev-3752	331	17	supporting	support	VERB
inlawrev-3752	331	18	organization	organization	NOUN
inlawrev-3752	331	19	]	]	PUNCT
inlawrev-3752	331	20	the	the	DET
inlawrev-3752	331	21	sort	sort	NOUN
inlawrev-3752	331	22	of	of	ADV
inlawrev-3752	331	23	regular	regular	ADJ
inlawrev-3752	331	24	oversight	oversight	NOUN
inlawrev-3752	331	25	contemplated	contemplate	VERB
inlawrev-3752	331	26	by	by	ADP
inlawrev-3752	331	27	the	the	DET
inlawrev-3752	331	28	test	test	NOUN
inlawrev-3752	331	29	when	when	SCONJ
inlawrev-3752	331	30	it	it	PRON
inlawrev-3752	331	31	will	will	AUX
inlawrev-3752	331	32	not	not	PART
inlawrev-3752	331	33	be	be	AUX
inlawrev-3752	331	34	receiving	receive	VERB
inlawrev-3752	331	35	substantial	substantial	ADJ
inlawrev-3752	331	36	support	support	NOUN
inlawrev-3752	331	37	from	from	ADP
inlawrev-3752	331	38	the	the	DET
inlawrev-3752	331	39	organization	organization	NOUN
inlawrev-3752	331	40	for	for	ADP
inlawrev-3752	331	41	another	another	DET
inlawrev-3752	331	42	two	two	NUM
inlawrev-3752	331	43	decades	decade	NOUN
inlawrev-3752	331	44	.	.	PUNCT
inlawrev-3752	331	45	"	"	PUNCT
inlawrev-3752	332	1	i	i	PRON
inlawrev-3752	332	2	d.	d.	PROPN
inlawrev-3752	332	3	87	87	NUM
inlawrev-3752	332	4	.	.	PUNCT
inlawrev-3752	333	1	26c.f.r	26c.f.r	X
inlawrev-3752	333	2	.	.	PUNCT
inlawrev-3752	333	3	§	§	PROPN
inlawrev-3752	333	4	1.509(a)-4(i)(3)(iii)(a	1.509(a)-4(i)(3)(iii)(a	NUM
inlawrev-3752	333	5	)	)	PUNCT
inlawrev-3752	333	6	.	.	PUNCT
inlawrev-3752	334	1	88	88	NUM
inlawrev-3752	334	2	.	.	PUNCT
inlawrev-3752	335	1	i	i	PRON
inlawrev-3752	335	2	d.	d.	PROPN
inlawrev-3752	335	3	89	89	NUM
inlawrev-3752	335	4	.	.	PUNCT
inlawrev-3752	336	1	i	i	PRON
inlawrev-3752	336	2	d.	d.	PROPN
inlawrev-3752	336	3	90	90	NUM
inlawrev-3752	336	4	.	.	PUNCT
inlawrev-3752	337	1	i	i	PRON
inlawrev-3752	337	2	d.	d.	PROPN
inlawrev-3752	337	3	§	§	PROPN
inlawrev-3752	337	4	1.509(a)-4(i)(3)(iii)(b	1.509(a)-4(i)(3)(iii)(b	NUM
inlawrev-3752	337	5	)	)	PUNCT
inlawrev-3752	337	6	.	.	PUNCT
inlawrev-3752	338	1	91	91	NUM
inlawrev-3752	338	2	.	.	PUNCT
inlawrev-3752	339	1	i	i	PRON
inlawrev-3752	339	2	d.	d.	PROPN
inlawrev-3752	339	3	92	92	NUM
inlawrev-3752	339	4	.	.	PUNCT
inlawrev-3752	340	1	i	i	PRON
inlawrev-3752	340	2	d.	d.	PROPN
inlawrev-3752	340	3	(	(	PUNCT
inlawrev-3752	340	4	emphasis	emphasis	NOUN
inlawrev-3752	340	5	added	add	VERB
inlawrev-3752	340	6	)	)	PUNCT
inlawrev-3752	340	7	.	.	PUNCT
inlawrev-3752	341	1	220	220	NUM
inlawrev-3752	341	2	indiana	indiana	PROPN
inlawrev-3752	341	3	law	law	PROPN
inlawrev-3752	341	4	review	review	NOUN
inlawrev-3752	341	5	[	[	X
inlawrev-3752	341	6	vol	vol	NOUN
inlawrev-3752	341	7	.	.	PUNCT
inlawrev-3752	341	8	39:207	39:207	NOUN
inlawrev-3752	341	9	can	can	AUX
inlawrev-3752	341	10	enforce	enforce	VERB
inlawrev-3752	341	11	their	their	PRON
inlawrev-3752	341	12	rights	right	NOUN
inlawrev-3752	341	13	against	against	ADP
inlawrev-3752	341	14	the	the	DET
inlawrev-3752	341	15	supporting	support	VERB
inlawrev-3752	341	16	organization	organization	NOUN
inlawrev-3752	341	17	under	under	ADP
inlawrev-3752	341	18	state	state	NOUN
inlawrev-3752	341	19	law.^^	law.^^	NOUN
inlawrev-3752	341	20	in	in	ADP
inlawrev-3752	341	21	determining	determine	VERB
inlawrev-3752	341	22	whether	whether	SCONJ
inlawrev-3752	341	23	the	the	DET
inlawrev-3752	341	24	amount	amount	NOUN
inlawrev-3752	341	25	of	of	ADP
inlawrev-3752	341	26	support	support	NOUN
inlawrev-3752	341	27	received	receive	VERB
inlawrev-3752	341	28	by	by	ADP
inlawrev-3752	341	29	the	the	DET
inlawrev-3752	341	30	charity	charity	NOUN
inlawrev-3752	341	31	is	be	AUX
inlawrev-3752	341	32	sufficient	sufficient	ADJ
inlawrev-3752	341	33	to	to	PART
inlawrev-3752	341	34	insure	insure	VERB
inlawrev-3752	341	35	that	that	SCONJ
inlawrev-3752	341	36	the	the	DET
inlawrev-3752	341	37	charity	charity	NOUN
inlawrev-3752	341	38	is	be	AUX
inlawrev-3752	341	39	attentive	attentive	ADJ
inlawrev-3752	341	40	to	to	ADP
inlawrev-3752	341	41	the	the	DET
inlawrev-3752	341	42	supporting	support	VERB
inlawrev-3752	341	43	organization	organization	NOUN
inlawrev-3752	341	44	's	's	PART
inlawrev-3752	341	45	operations	operation	NOUN
inlawrev-3752	341	46	,	,	PUNCT
inlawrev-3752	341	47	the	the	DET
inlawrev-3752	341	48	irs	irs	PROPN
inlawrev-3752	341	49	considers	consider	VERB
inlawrev-3752	341	50	"	"	PUNCT
inlawrev-3752	341	51	[	[	X
inlawrev-3752	341	52	a]ll	a]ll	DET
inlawrev-3752	341	53	pertinent	pertinent	ADJ
inlawrev-3752	341	54	factors	factor	NOUN
inlawrev-3752	341	55	,	,	PUNCT
inlawrev-3752	341	56	including	include	VERB
inlawrev-3752	341	57	the	the	DET
inlawrev-3752	341	58	number	number	NOUN
inlawrev-3752	341	59	of	of	ADP
inlawrev-3752	341	60	[	[	X
inlawrev-3752	341	61	supported	support	VERB
inlawrev-3752	341	62	charities	charity	NOUN
inlawrev-3752	341	63	]	]	PUNCT
inlawrev-3752	341	64	,	,	PUNCT
inlawrev-3752	341	65	the	the	DET
inlawrev-3752	341	66	length	length	NOUN
inlawrev-3752	341	67	and	and	CCONJ
inlawrev-3752	341	68	nature	nature	NOUN
inlawrev-3752	341	69	of	of	ADP
inlawrev-3752	341	70	the	the	DET
inlawrev-3752	341	71	relationship	relationship	NOUN
inlawrev-3752	341	72	between	between	ADP
inlawrev-3752	341	73	the	the	DET
inlawrev-3752	341	74	[	[	X
inlawrev-3752	341	75	supported	support	VERB
inlawrev-3752	341	76	charity	charity	NOUN
inlawrev-3752	341	77	]	]	PUNCT
inlawrev-3752	341	78	and	and	CCONJ
inlawrev-3752	341	79	supporting	support	VERB
inlawrev-3752	341	80	organization	organization	NOUN
inlawrev-3752	341	81	and	and	CCONJ
inlawrev-3752	341	82	the	the	DET
inlawrev-3752	341	83	purpose	purpose	NOUN
inlawrev-3752	341	84	to	to	PART
inlawrev-3752	341	85	which	which	PRON
inlawrev-3752	341	86	the	the	DET
inlawrev-3752	341	87	funds	fund	NOUN
inlawrev-3752	341	88	are	be	AUX
inlawrev-3752	341	89	put	put	VERB
inlawrev-3752	341	90	.	.	PUNCT
inlawrev-3752	341	91	"^"^	"^"^	PUNCT
inlawrev-3752	342	1	because	because	SCONJ
inlawrev-3752	342	2	a	a	DET
inlawrev-3752	342	3	supported	support	VERB
inlawrev-3752	342	4	charity	charity	NOUN
inlawrev-3752	342	5	's	's	PART
inlawrev-3752	342	6	attention	attention	NOUN
inlawrev-3752	342	7	is	be	AUX
inlawrev-3752	342	8	often	often	ADV
inlawrev-3752	342	9	motivated	motivate	VERB
inlawrev-3752	342	10	by	by	ADP
inlawrev-3752	342	11	the	the	DET
inlawrev-3752	342	12	amount	amount	NOUN
inlawrev-3752	342	13	of	of	ADP
inlawrev-3752	342	14	funds	fund	NOUN
inlawrev-3752	342	15	received	receive	VERB
inlawrev-3752	342	16	from	from	ADP
inlawrev-3752	342	17	the	the	DET
inlawrev-3752	342	18	supporting	support	VERB
inlawrev-3752	342	19	organization	organization	NOUN
inlawrev-3752	342	20	,	,	PUNCT
inlawrev-3752	342	21	the	the	PRON
inlawrev-3752	342	22	larger	large	ADJ
inlawrev-3752	342	23	the	the	DET
inlawrev-3752	342	24	contribution	contribution	NOUN
inlawrev-3752	342	25	(	(	PUNCT
inlawrev-3752	342	26	in	in	ADP
inlawrev-3752	342	27	terms	term	NOUN
inlawrev-3752	342	28	of	of	ADP
inlawrev-3752	342	29	a	a	DET
inlawrev-3752	342	30	fraction	fraction	NOUN
inlawrev-3752	342	31	of	of	ADP
inlawrev-3752	342	32	the	the	DET
inlawrev-3752	342	33	supported	support	VERB
inlawrev-3752	342	34	charity	charity	NOUN
inlawrev-3752	342	35	's	's	PART
inlawrev-3752	342	36	total	total	ADJ
inlawrev-3752	342	37	support	support	NOUN
inlawrev-3752	342	38	)	)	PUNCT
inlawrev-3752	342	39	,	,	PUNCT
inlawrev-3752	342	40	the	the	PRON
inlawrev-3752	342	41	more	more	ADV
inlawrev-3752	342	42	likely	likely	ADJ
inlawrev-3752	342	43	it	it	PRON
inlawrev-3752	342	44	is	be	AUX
inlawrev-3752	342	45	that	that	SCONJ
inlawrev-3752	342	46	the	the	DET
inlawrev-3752	342	47	supported	support	VERB
inlawrev-3752	342	48	charity	charity	NOUN
inlawrev-3752	342	49	will	will	AUX
inlawrev-3752	342	50	be	be	AUX
inlawrev-3752	342	51	sufficiently	sufficiently	ADV
inlawrev-3752	342	52	attentive	attentive	ADJ
inlawrev-3752	342	53	to	to	PART
inlawrev-3752	342	54	satisfy	satisfy	VERB
inlawrev-3752	342	55	the	the	DET
inlawrev-3752	342	56	integral	integral	ADJ
inlawrev-3752	342	57	part	part	NOUN
inlawrev-3752	342	58	test.^^	test.^^	NOUN
inlawrev-3752	342	59	evidence	evidence	NOUN
inlawrev-3752	342	60	that	that	SCONJ
inlawrev-3752	342	61	the	the	DET
inlawrev-3752	342	62	supported	support	VERB
inlawrev-3752	342	63	charity	charity	NOUN
inlawrev-3752	342	64	is	be	AUX
inlawrev-3752	342	65	actually	actually	ADV
inlawrev-3752	342	66	attentive	attentive	ADJ
inlawrev-3752	342	67	to	to	ADP
inlawrev-3752	342	68	the	the	DET
inlawrev-3752	342	69	supporting	support	VERB
inlawrev-3752	342	70	organization	organization	NOUN
inlawrev-3752	342	71	is	be	AUX
inlawrev-3752	342	72	almost	almost	ADV
inlawrev-3752	342	73	as	as	SCONJ
inlawrev-3752	342	74	important.^^	important.^^	NOUN
inlawrev-3752	342	75	the	the	DET
inlawrev-3752	342	76	regulations	regulation	NOUN
inlawrev-3752	342	77	offer	offer	VERB
inlawrev-3752	342	78	an	an	DET
inlawrev-3752	342	79	example	example	NOUN
inlawrev-3752	342	80	of	of	ADP
inlawrev-3752	342	81	sufficient	sufficient	ADJ
inlawrev-3752	342	82	evidence	evidence	NOUN
inlawrev-3752	342	83	that	that	SCONJ
inlawrev-3752	342	84	a	a	DET
inlawrev-3752	342	85	charity	charity	NOUN
inlawrev-3752	342	86	is	be	AUX
inlawrev-3752	342	87	actually	actually	ADV
inlawrev-3752	342	88	attentive	attentive	ADJ
inlawrev-3752	342	89	:	:	PUNCT
inlawrev-3752	342	90	terms	term	NOUN
inlawrev-3752	342	91	requiring	require	VERB
inlawrev-3752	342	92	that	that	SCONJ
inlawrev-3752	342	93	the	the	DET
inlawrev-3752	342	94	supporting	support	VERB
inlawrev-3752	342	95	organization	organization	NOUN
inlawrev-3752	342	96	provide	provide	VERB
inlawrev-3752	342	97	the	the	DET
inlawrev-3752	342	98	supported	support	VERB
inlawrev-3752	342	99	charity	charity	NOUN
inlawrev-3752	342	100	with	with	ADP
inlawrev-3752	342	101	annual	annual	ADJ
inlawrev-3752	342	102	reports.^^	reports.^^	NOUN
inlawrev-3752	342	103	these	these	DET
inlawrev-3752	342	104	reports	report	NOUN
inlawrev-3752	342	105	should	should	AUX
inlawrev-3752	342	106	furnish	furnish	VERB
inlawrev-3752	342	107	information	information	NOUN
inlawrev-3752	342	108	to	to	PART
inlawrev-3752	342	109	assist	assist	VERB
inlawrev-3752	342	110	the	the	DET
inlawrev-3752	342	111	supported	support	VERB
inlawrev-3752	342	112	charity	charity	NOUN
inlawrev-3752	342	113	to	to	PART
inlawrev-3752	342	114	determine	determine	VERB
inlawrev-3752	342	115	that	that	SCONJ
inlawrev-3752	342	116	the	the	DET
inlawrev-3752	342	117	supporting	support	VERB
inlawrev-3752	342	118	organization	organization	NOUN
inlawrev-3752	342	119	's	's	PART
inlawrev-3752	342	120	assets	asset	NOUN
inlawrev-3752	342	121	are	be	AUX
inlawrev-3752	342	122	invested	invest	VERB
inlawrev-3752	342	123	productively	productively	ADV
inlawrev-3752	342	124	,	,	PUNCT
inlawrev-3752	342	125	and	and	CCONJ
inlawrev-3752	342	126	that	that	SCONJ
inlawrev-3752	342	127	the	the	DET
inlawrev-3752	342	128	supporting	support	VERB
inlawrev-3752	342	129	organization	organization	NOUN
inlawrev-3752	342	130	has	have	AUX
inlawrev-3752	342	131	not	not	PART
inlawrev-3752	342	132	been	be	AUX
inlawrev-3752	342	133	indulging	indulge	VERB
inlawrev-3752	342	134	in	in	ADP
inlawrev-3752	342	135	activities	activity	NOUN
inlawrev-3752	342	136	that	that	PRON
inlawrev-3752	342	137	would	would	AUX
inlawrev-3752	342	138	trigger	trigger	VERB
inlawrev-3752	342	139	the	the	DET
inlawrev-3752	342	140	private	private	ADJ
inlawrev-3752	342	141	foundation	foundation	NOUN
inlawrev-3752	342	142	excise	excise	NOUN
inlawrev-3752	342	143	taxes	taxis	NOUN
inlawrev-3752	342	144	(	(	PUNCT
inlawrev-3752	342	145	if	if	SCONJ
inlawrev-3752	342	146	the	the	DET
inlawrev-3752	342	147	supporting	support	VERB
inlawrev-3752	342	148	organization	organization	NOUN
inlawrev-3752	342	149	were	be	AUX
inlawrev-3752	342	150	a	a	DET
inlawrev-3752	342	151	private	private	ADJ
inlawrev-3752	342	152	foundation	foundation	NOUN
inlawrev-3752	342	153	)	)	PUNCT
inlawrev-3752	342	154	,	,	PUNCT
inlawrev-3752	342	155	like	like	ADP
inlawrev-3752	342	156	self	self	NOUN
inlawrev-3752	342	157	-	-	PUNCT
inlawrev-3752	342	158	dealing	deal	VERB
inlawrev-3752	342	159	and	and	CCONJ
inlawrev-3752	342	160	risky	risky	ADJ
inlawrev-3752	342	161	investing.^^	investing.^^	NOUN
inlawrev-3752	342	162	however	however	ADV
inlawrev-3752	342	163	,	,	PUNCT
inlawrev-3752	342	164	the	the	DET
inlawrev-3752	342	165	annual	annual	ADJ
inlawrev-3752	342	166	report	report	NOUN
inlawrev-3752	342	167	requirement	requirement	NOUN
inlawrev-3752	342	168	is	be	AUX
inlawrev-3752	342	169	only	only	ADV
inlawrev-3752	342	170	one	one	NUM
inlawrev-3752	342	171	factor	factor	NOUN
inlawrev-3752	342	172	the	the	DET
inlawrev-3752	342	173	irs	irs	PROPN
inlawrev-3752	342	174	may	may	AUX
inlawrev-3752	342	175	consider	consider	VERB
inlawrev-3752	342	176	in	in	ADP
inlawrev-3752	342	177	determining	determine	VERB
inlawrev-3752	342	178	whether	whether	SCONJ
inlawrev-3752	342	179	a	a	DET
inlawrev-3752	342	180	supporting	support	VERB
inlawrev-3752	342	181	organization	organization	NOUN
inlawrev-3752	342	182	passes	pass	VERB
inlawrev-3752	342	183	the	the	DET
inlawrev-3752	342	184	integral	integral	ADJ
inlawrev-3752	342	185	part	part	NOUN
inlawrev-3752	342	186	test	test	NOUN
inlawrev-3752	342	187	,	,	PUNCT
inlawrev-3752	342	188	and	and	CCONJ
inlawrev-3752	342	189	the	the	DET
inlawrev-3752	342	190	lack	lack	NOUN
inlawrev-3752	342	191	of	of	ADP
inlawrev-3752	342	192	such	such	DET
inlawrev-3752	342	193	a	a	DET
inlawrev-3752	342	194	requirement	requirement	NOUN
inlawrev-3752	342	195	is	be	AUX
inlawrev-3752	342	196	not	not	PART
inlawrev-3752	342	197	fatal.^^	fatal.^^	ADJ
inlawrev-3752	343	1	what	what	PRON
inlawrev-3752	343	2	if	if	SCONJ
inlawrev-3752	343	3	a	a	DET
inlawrev-3752	343	4	supporting	support	VERB
inlawrev-3752	343	5	organization	organization	NOUN
inlawrev-3752	343	6	meets	meet	VERB
inlawrev-3752	343	7	the	the	DET
inlawrev-3752	343	8	integral	integral	ADJ
inlawrev-3752	343	9	part	part	NOUN
inlawrev-3752	343	10	test	test	NOUN
inlawrev-3752	343	11	,	,	PUNCT
inlawrev-3752	343	12	but	but	CCONJ
inlawrev-3752	343	13	the	the	DET
inlawrev-3752	343	14	endowment	endowment	NOUN
inlawrev-3752	343	15	of	of	ADP
inlawrev-3752	343	16	the	the	DET
inlawrev-3752	343	17	charity	charity	NOUN
inlawrev-3752	343	18	it	it	PRON
inlawrev-3752	343	19	supports	support	VERB
inlawrev-3752	343	20	grows	grow	NOUN
inlawrev-3752	343	21	,	,	PUNCT
inlawrev-3752	343	22	such	such	ADJ
inlawrev-3752	343	23	that	that	SCONJ
inlawrev-3752	343	24	the	the	DET
inlawrev-3752	343	25	supporting	support	VERB
inlawrev-3752	343	26	organization	organization	NOUN
inlawrev-3752	343	27	's	's	PART
inlawrev-3752	343	28	contribution	contribution	NOUN
inlawrev-3752	343	29	is	be	AUX
inlawrev-3752	343	30	no	no	ADV
inlawrev-3752	343	31	longer	long	ADV
inlawrev-3752	343	32	the	the	DET
inlawrev-3752	343	33	substantial	substantial	ADJ
inlawrev-3752	343	34	portion	portion	NOUN
inlawrev-3752	343	35	of	of	ADP
inlawrev-3752	343	36	the	the	DET
inlawrev-3752	343	37	charity	charity	NOUN
inlawrev-3752	343	38	's	's	PART
inlawrev-3752	343	39	income	income	NOUN
inlawrev-3752	343	40	that	that	SCONJ
inlawrev-3752	343	41	it	it	PRON
inlawrev-3752	343	42	once	once	ADV
inlawrev-3752	343	43	was	be	AUX
inlawrev-3752	343	44	?	?	PUNCT
inlawrev-3752	344	1	the	the	DET
inlawrev-3752	344	2	regulations	regulation	NOUN
inlawrev-3752	344	3	provide	provide	VERB
inlawrev-3752	344	4	an	an	DET
inlawrev-3752	344	5	exception	exception	NOUN
inlawrev-3752	344	6	for	for	ADP
inlawrev-3752	344	7	supporting	support	VERB
inlawrev-3752	344	8	organizations	organization	NOUN
inlawrev-3752	344	9	in	in	ADP
inlawrev-3752	344	10	this	this	DET
inlawrev-3752	344	11	situation	situation	NOUN
inlawrev-3752	344	12	.	.	PUNCT
inlawrev-3752	345	1	^^^	^^^	PUNCT
inlawrev-3752	345	2	even	even	ADV
inlawrev-3752	345	3	though	though	SCONJ
inlawrev-3752	345	4	a	a	DET
inlawrev-3752	345	5	supporting	support	VERB
inlawrev-3752	345	6	organization	organization	NOUN
inlawrev-3752	345	7	"	"	PUNCT
inlawrev-3752	345	8	can	can	AUX
inlawrev-3752	345	9	not	not	PART
inlawrev-3752	345	10	meet	meet	VERB
inlawrev-3752	345	11	the	the	DET
inlawrev-3752	345	12	requirements	requirement	NOUN
inlawrev-3752	345	13	...	...	PUNCT
inlawrev-3752	345	14	for	for	ADP
inlawrev-3752	345	15	its	its	PRON
inlawrev-3752	345	16	current	current	ADJ
inlawrev-3752	345	17	taxable	taxable	ADJ
inlawrev-3752	345	18	year	year	NOUN
inlawrev-3752	345	19	solely	solely	ADV
inlawrev-3752	345	20	because	because	SCONJ
inlawrev-3752	345	21	the	the	DET
inlawrev-3752	345	22	amount	amount	NOUN
inlawrev-3752	345	23	received	receive	VERB
inlawrev-3752	345	24	by	by	ADP
inlawrev-3752	345	25	[	[	PUNCT
inlawrev-3752	345	26	its	its	PRON
inlawrev-3752	345	27	supported	support	VERB
inlawrev-3752	345	28	charity	charity	NOUN
inlawrev-3752	345	29	]	]	PUNCT
inlawrev-3752	345	30	...	...	PUNCT
inlawrev-3752	345	31	is	be	AUX
inlawrev-3752	345	32	no	no	ADV
inlawrev-3752	345	33	longer	long	ADV
inlawrev-3752	345	34	sufficient	sufficient	ADJ
inlawrev-3752	345	35	"	"	PUNCT
inlawrev-3752	345	36	to	to	PART
inlawrev-3752	345	37	fulfill	fulfill	VERB
inlawrev-3752	345	38	the	the	DET
inlawrev-3752	345	39	test,^^^	test,^^^	NOUN
inlawrev-3752	345	40	the	the	DET
inlawrev-3752	345	41	supporting	support	VERB
inlawrev-3752	345	42	organization	organization	NOUN
inlawrev-3752	345	43	will	will	AUX
inlawrev-3752	345	44	pass	pass	VERB
inlawrev-3752	345	45	the	the	DET
inlawrev-3752	345	46	integral	integral	ADJ
inlawrev-3752	345	47	part	part	NOUN
inlawrev-3752	345	48	test	test	NOUN
inlawrev-3752	345	49	if	if	SCONJ
inlawrev-3752	345	50	it	it	PRON
inlawrev-3752	345	51	can	can	AUX
inlawrev-3752	345	52	show	show	VERB
inlawrev-3752	345	53	that	that	SCONJ
inlawrev-3752	345	54	it	it	PRON
inlawrev-3752	345	55	did	do	AUX
inlawrev-3752	345	56	meet	meet	VERB
inlawrev-3752	345	57	the	the	DET
inlawrev-3752	345	58	integral	integral	ADJ
inlawrev-3752	345	59	part	part	NOUN
inlawrev-3752	345	60	test	test	NOUN
inlawrev-3752	345	61	for	for	ADP
inlawrev-3752	345	62	any	any	DET
inlawrev-3752	345	63	five	five	NUM
inlawrev-3752	345	64	-	-	PUNCT
inlawrev-3752	345	65	year	year	NOUN
inlawrev-3752	345	66	period	period	NOUN
inlawrev-3752	345	67	,	,	PUNCT
inlawrev-3752	345	68	^^^	^^^	PROPN
inlawrev-3752	345	69	and	and	CCONJ
inlawrev-3752	345	70	"	"	PUNCT
inlawrev-3752	345	71	[	[	X
inlawrev-3752	345	72	t]here	t]here	NOUN
inlawrev-3752	345	73	has	have	AUX
inlawrev-3752	345	74	been	be	AUX
inlawrev-3752	345	75	a	a	DET
inlawrev-3752	345	76	historic	historic	ADJ
inlawrev-3752	345	77	and	and	CCONJ
inlawrev-3752	345	78	continuing	continue	VERB
inlawrev-3752	345	79	relationship	relationship	NOUN
inlawrev-3752	345	80	of	of	ADP
inlawrev-3752	345	81	support	support	NOUN
inlawrev-3752	345	82	between	between	ADP
inlawrev-3752	345	83	[	[	X
inlawrev-3752	345	84	the	the	DET
inlawrev-3752	345	85	]	]	X
inlawrev-3752	345	86	organizations	organization	NOUN
inlawrev-3752	345	87	"	"	PUNCT
inlawrev-3752	345	88	since	since	SCONJ
inlawrev-3752	345	89	the	the	DET
inlawrev-3752	345	90	end	end	NOUN
inlawrev-3752	345	91	of	of	ADP
inlawrev-3752	345	92	the	the	DET
inlawrev-3752	345	93	five	five	NUM
inlawrev-3752	345	94	-	-	PUNCT
inlawrev-3752	345	95	year	year	NOUN
inlawrev-3752	345	96	period	period	NOUN
inlawrev-3752	345	97	.	.	PUNCT
inlawrev-3752	346	1	^^^	^^^	NOUN
inlawrev-3752	346	2	93	93	NUM
inlawrev-3752	346	3	.	.	PUNCT
inlawrev-3752	347	1	i	i	PRON
inlawrev-3752	347	2	d.	d.	PROPN
inlawrev-3752	347	3	§	§	PROPN
inlawrev-3752	347	4	1.509(a)-4(i)(3)(iii)(e	1.509(a)-4(i)(3)(iii)(e	NUM
inlawrev-3752	347	5	)	)	PUNCT
inlawrev-3752	347	6	.	.	PUNCT
inlawrev-3752	348	1	94	94	NUM
inlawrev-3752	348	2	.	.	PUNCT
inlawrev-3752	349	1	i	i	PRON
inlawrev-3752	349	2	d.	d.	PROPN
inlawrev-3752	349	3	§	§	PROPN
inlawrev-3752	349	4	1.509(a)-4(i)(3)(iii)(d	1.509(a)-4(i)(3)(iii)(d	NUM
inlawrev-3752	349	5	)	)	PUNCT
inlawrev-3752	349	6	.	.	PUNCT
inlawrev-3752	350	1	95	95	NUM
inlawrev-3752	350	2	.	.	PUNCT
inlawrev-3752	351	1	i	i	PRON
inlawrev-3752	351	2	d.	d.	PROPN
inlawrev-3752	351	3	96	96	NUM
inlawrev-3752	351	4	.	.	PUNCT
inlawrev-3752	352	1	i	i	PRON
inlawrev-3752	352	2	d.	d.	PROPN
inlawrev-3752	352	3	97	97	NUM
inlawrev-3752	352	4	.	.	PUNCT
inlawrev-3752	353	1	i	i	PRON
inlawrev-3752	353	2	d.	d.	PROPN
inlawrev-3752	353	3	§	§	PROPN
inlawrev-3752	353	4	1.509(a)-4(i)(3)(iii)(d	1.509(a)-4(i)(3)(iii)(d	NUM
inlawrev-3752	353	5	)	)	PUNCT
inlawrev-3752	353	6	.	.	PUNCT
inlawrev-3752	354	1	98	98	NUM
inlawrev-3752	354	2	.	.	PUNCT
inlawrev-3752	355	1	i	i	PRON
inlawrev-3752	355	2	d.	d.	PROPN
inlawrev-3752	355	3	;	;	PUNCT
inlawrev-3752	355	4	see	see	VERB
inlawrev-3752	355	5	also	also	ADV
inlawrev-3752	355	6	i.r.c	i.r.c	NOUN
inlawrev-3752	355	7	.	.	PUNCT
inlawrev-3752	356	1	§	§	PROPN
inlawrev-3752	356	2	§	§	PROPN
inlawrev-3752	356	3	4941	4941	NUM
inlawrev-3752	356	4	,	,	PUNCT
inlawrev-3752	356	5	4944	4944	NUM
inlawrev-3752	356	6	.	.	PUNCT
inlawrev-3752	357	1	99	99	NUM
inlawrev-3752	357	2	.	.	PUNCT
inlawrev-3752	358	1	26c.f.r	26c.f.r	X
inlawrev-3752	358	2	.	.	PUNCT
inlawrev-3752	359	1	§	§	PROPN
inlawrev-3752	359	2	1.509(a)-4(l)(3)(iii)(d	1.509(a)-4(l)(3)(iii)(d	NUM
inlawrev-3752	359	3	)	)	PUNCT
inlawrev-3752	359	4	.	.	PUNCT
inlawrev-3752	360	1	100	100	NUM
inlawrev-3752	360	2	.	.	PUNCT
inlawrev-3752	361	1	i	i	PRON
inlawrev-3752	361	2	d.	d.	PROPN
inlawrev-3752	361	3	§	§	PROPN
inlawrev-3752	361	4	1.509(a)-4(i)(l)(iii	1.509(a)-4(i)(l)(iii	NUM
inlawrev-3752	361	5	)	)	PUNCT
inlawrev-3752	361	6	.	.	PUNCT
inlawrev-3752	362	1	101	101	NUM
inlawrev-3752	362	2	.	.	PUNCT
inlawrev-3752	363	1	i	i	PRON
inlawrev-3752	363	2	d.	d.	PROPN
inlawrev-3752	363	3	§	§	PROPN
inlawrev-3752	363	4	1.509(a)-4(i)(l)(iii)(b	1.509(a)-4(i)(l)(iii)(b	NUM
inlawrev-3752	363	5	)	)	PUNCT
inlawrev-3752	363	6	(	(	PUNCT
inlawrev-3752	363	7	emphasis	emphasis	NOUN
inlawrev-3752	363	8	added	add	VERB
inlawrev-3752	363	9	)	)	PUNCT
inlawrev-3752	363	10	.	.	PUNCT
inlawrev-3752	364	1	102	102	NUM
inlawrev-3752	364	2	.	.	PUNCT
inlawrev-3752	365	1	i	i	PRON
inlawrev-3752	365	2	d.	d.	PROPN
inlawrev-3752	365	3	§	§	PROPN
inlawrev-3752	365	4	1.509(a)-4(i)(l)(iii)(a	1.509(a)-4(i)(l)(iii)(a	NUM
inlawrev-3752	365	5	)	)	PUNCT
inlawrev-3752	365	6	.	.	PUNCT
inlawrev-3752	366	1	103	103	NUM
inlawrev-3752	366	2	.	.	PUNCT
inlawrev-3752	367	1	i	i	PRON
inlawrev-3752	367	2	d.	d.	PROPN
inlawrev-3752	367	3	§	§	PROPN
inlawrev-3752	367	4	1.509(a)-4(i)(l)(iii)(c	1.509(a)-4(i)(l)(iii)(c	NUM
inlawrev-3752	367	5	)	)	PUNCT
inlawrev-3752	367	6	.	.	PUNCT
inlawrev-3752	368	1	2006	2006	NUM
inlawrev-3752	368	2	]	]	PUNCT
inlawrev-3752	368	3	supporting	support	VERB
inlawrev-3752	368	4	the	the	DET
inlawrev-3752	368	5	supporting	support	VERB
inlawrev-3752	368	6	organization	organization	NOUN
inlawrev-3752	368	7	221	221	NUM
inlawrev-3752	368	8	c.	c.	NOUN
inlawrev-3752	368	9	the	the	DET
inlawrev-3752	368	10	organizational	organizational	ADJ
inlawrev-3752	368	11	test	test	NOUN
inlawrev-3752	368	12	after	after	ADP
inlawrev-3752	368	13	satisfying	satisfy	VERB
inlawrev-3752	368	14	the	the	DET
inlawrev-3752	368	15	relationship	relationship	NOUN
inlawrev-3752	368	16	test	test	NOUN
inlawrev-3752	368	17	,	,	PUNCT
inlawrev-3752	368	18	a	a	DET
inlawrev-3752	368	19	supporting	support	VERB
inlawrev-3752	368	20	organization	organization	NOUN
inlawrev-3752	368	21	must	must	AUX
inlawrev-3752	368	22	also	also	ADV
inlawrev-3752	368	23	satisfy	satisfy	VERB
inlawrev-3752	368	24	an	an	DET
inlawrev-3752	368	25	organizational	organizational	ADJ
inlawrev-3752	368	26	test	test	NOUN
inlawrev-3752	368	27	.	.	PUNCT
inlawrev-3752	369	1	all	all	DET
inlawrev-3752	369	2	types	type	NOUN
inlawrev-3752	369	3	of	of	ADP
inlawrev-3752	369	4	supporting	support	VERB
inlawrev-3752	369	5	organizations	organization	NOUN
inlawrev-3752	369	6	must	must	AUX
inlawrev-3752	369	7	meet	meet	VERB
inlawrev-3752	369	8	this	this	DET
inlawrev-3752	369	9	requirement	requirement	NOUN
inlawrev-3752	369	10	.	.	PUNCT
inlawrev-3752	369	11	'^"^	'^"^	VERB
inlawrev-3752	370	1	the	the	DET
inlawrev-3752	370	2	regulations	regulation	NOUN
inlawrev-3752	370	3	explain	explain	VERB
inlawrev-3752	370	4	that	that	SCONJ
inlawrev-3752	370	5	a	a	DET
inlawrev-3752	370	6	supporting	support	VERB
inlawrev-3752	370	7	organization	organization	NOUN
inlawrev-3752	370	8	will	will	AUX
inlawrev-3752	370	9	only	only	ADV
inlawrev-3752	370	10	meet	meet	VERB
inlawrev-3752	370	11	the	the	DET
inlawrev-3752	370	12	organizational	organizational	ADJ
inlawrev-3752	370	13	test	test	NOUN
inlawrev-3752	370	14	—	—	PUNCT
inlawrev-3752	370	15	the	the	DET
inlawrev-3752	370	16	requirement	requirement	NOUN
inlawrev-3752	370	17	that	that	SCONJ
inlawrev-3752	370	18	it	it	PRON
inlawrev-3752	370	19	be	be	AUX
inlawrev-3752	370	20	"	"	PUNCT
inlawrev-3752	370	21	organized	organized	ADJ
inlawrev-3752	370	22	.	.	PUNCT
inlawrev-3752	370	23	.	.	PUNCT
inlawrev-3752	370	24	.	.	PUNCT
inlawrev-3752	371	1	exclusively	exclusively	ADV
inlawrev-3752	371	2	for	for	ADP
inlawrev-3752	371	3	the	the	DET
inlawrev-3752	371	4	benefit	benefit	NOUN
inlawrev-3752	371	5	of	of	ADP
inlawrev-3752	371	6	,	,	PUNCT
inlawrev-3752	371	7	to	to	PART
inlawrev-3752	371	8	perform	perform	VERB
inlawrev-3752	371	9	the	the	DET
inlawrev-3752	371	10	functions	function	NOUN
inlawrev-3752	371	11	of	of	ADP
inlawrev-3752	371	12	,	,	PUNCT
inlawrev-3752	371	13	or	or	CCONJ
inlawrev-3752	371	14	to	to	PART
inlawrev-3752	371	15	carry	carry	VERB
inlawrev-3752	371	16	out	out	ADP
inlawrev-3752	371	17	the	the	DET
inlawrev-3752	371	18	purposes	purpose	NOUN
inlawrev-3752	371	19	of	of	ADP
inlawrev-3752	371	20	one	one	NUM
inlawrev-3752	371	21	or	or	CCONJ
inlawrev-3752	371	22	more	more	ADV
inlawrev-3752	371	23	specified	specified	ADJ
inlawrev-3752	371	24	[	[	PUNCT
inlawrev-3752	371	25	public	public	ADJ
inlawrev-3752	371	26	charities]"—if	charities]"—if	NOUN
inlawrev-3752	371	27	its	its	PRON
inlawrev-3752	371	28	governing	govern	VERB
inlawrev-3752	371	29	documents	document	NOUN
inlawrev-3752	371	30	meet	meet	VERB
inlawrev-3752	371	31	certain	certain	ADJ
inlawrev-3752	371	32	requirements	requirement	NOUN
inlawrev-3752	371	33	.	.	PUNCT
inlawrev-3752	372	1	'^^	'^^	NUM
inlawrev-3752	372	2	the	the	DET
inlawrev-3752	372	3	supporting	support	VERB
inlawrev-3752	372	4	organization	organization	NOUN
inlawrev-3752	372	5	's	's	PART
inlawrev-3752	372	6	governing	govern	VERB
inlawrev-3752	372	7	documents	document	NOUN
inlawrev-3752	372	8	must	must	AUX
inlawrev-3752	372	9	:	:	PUNCT
inlawrev-3752	372	10	(	(	PUNCT
inlawrev-3752	372	11	1	1	X
inlawrev-3752	372	12	)	)	PUNCT
inlawrev-3752	372	13	"	"	PUNCT
inlawrev-3752	372	14	limit	limit	VERB
inlawrev-3752	372	15	the	the	DET
inlawrev-3752	372	16	purposes	purpose	NOUN
inlawrev-3752	372	17	"	"	PUNCT
inlawrev-3752	372	18	of	of	ADP
inlawrev-3752	372	19	the	the	DET
inlawrev-3752	372	20	supporting	support	VERB
inlawrev-3752	372	21	organization	organization	NOUN
inlawrev-3752	372	22	to	to	ADP
inlawrev-3752	372	23	charitable	charitable	ADJ
inlawrev-3752	372	24	purposes	purpose	NOUN
inlawrev-3752	372	25	described	describe	VERB
inlawrev-3752	372	26	in	in	ADP
inlawrev-3752	372	27	the	the	DET
inlawrev-3752	372	28	code'^^	code'^^	ADJ
inlawrev-3752	372	29	and	and	CCONJ
inlawrev-3752	372	30	(	(	PUNCT
inlawrev-3752	372	31	2	2	NUM
inlawrev-3752	372	32	)	)	PUNCT
inlawrev-3752	372	33	"	"	PUNCT
inlawrev-3752	372	34	state	state	NOUN
inlawrev-3752	372	35	the	the	DET
inlawrev-3752	372	36	specified	specify	VERB
inlawrev-3752	372	37	publicly	publicly	ADV
inlawrev-3752	372	38	supported	support	VERB
inlawrev-3752	372	39	[	[	PUNCT
inlawrev-3752	372	40	charities	charity	NOUN
inlawrev-3752	372	41	]	]	PUNCT
inlawrev-3752	372	42	on	on	ADP
inlawrev-3752	372	43	whose	whose	DET
inlawrev-3752	372	44	behalf	behalf	NOUN
inlawrev-3752	372	45	[	[	X
inlawrev-3752	372	46	the	the	DET
inlawrev-3752	372	47	]	]	X
inlawrev-3752	372	48	organization	organization	NOUN
inlawrev-3752	372	49	is	be	AUX
inlawrev-3752	372	50	to	to	PART
inlawrev-3752	372	51	be	be	AUX
inlawrev-3752	372	52	operated	operate	VERB
inlawrev-3752	372	53	.	.	PUNCT
inlawrev-3752	373	1	"'^^	"'^^	VERB
inlawrev-3752	373	2	the	the	DET
inlawrev-3752	373	3	organizational	organizational	ADJ
inlawrev-3752	373	4	test	test	NOUN
inlawrev-3752	373	5	,	,	PUNCT
inlawrev-3752	373	6	therefore	therefore	ADV
inlawrev-3752	373	7	,	,	PUNCT
inlawrev-3752	373	8	has	have	VERB
inlawrev-3752	373	9	a	a	DET
inlawrev-3752	373	10	purpose	purpose	NOUN
inlawrev-3752	373	11	limitations	limitation	NOUN
inlawrev-3752	373	12	test	test	NOUN
inlawrev-3752	373	13	and	and	CCONJ
inlawrev-3752	373	14	a	a	DET
inlawrev-3752	373	15	charity	charity	NOUN
inlawrev-3752	373	16	specification	specification	NOUN
inlawrev-3752	373	17	test	test	NOUN
inlawrev-3752	373	18	.	.	PUNCT
inlawrev-3752	374	1	1	1	X
inlawrev-3752	374	2	.	.	X
inlawrev-3752	374	3	the	the	DET
inlawrev-3752	374	4	purpose	purpose	NOUN
inlawrev-3752	374	5	limitations	limitation	NOUN
inlawrev-3752	374	6	test.—under	test.—under	NUM
inlawrev-3752	374	7	the	the	DET
inlawrev-3752	374	8	purpose	purpose	NOUN
inlawrev-3752	374	9	limitations	limitation	VERB
inlawrev-3752	374	10	test,'^^	test,'^^	NUM
inlawrev-3752	374	11	the	the	DET
inlawrev-3752	374	12	supporting	support	VERB
inlawrev-3752	374	13	organization	organization	NOUN
inlawrev-3752	374	14	's	's	PART
inlawrev-3752	374	15	governing	govern	VERB
inlawrev-3752	374	16	documents	document	NOUN
inlawrev-3752	374	17	should	should	AUX
inlawrev-3752	374	18	state	state	VERB
inlawrev-3752	374	19	purposes	purpose	NOUN
inlawrev-3752	374	20	consistent	consistent	ADJ
inlawrev-3752	374	21	with	with	ADP
inlawrev-3752	374	22	the	the	DET
inlawrev-3752	374	23	code	code	NOUN
inlawrev-3752	374	24	requirement	requirement	NOUN
inlawrev-3752	374	25	that	that	SCONJ
inlawrev-3752	374	26	it	it	PRON
inlawrev-3752	374	27	be	be	AUX
inlawrev-3752	374	28	"	"	PUNCT
inlawrev-3752	374	29	organized	organized	ADJ
inlawrev-3752	374	30	.	.	PUNCT
inlawrev-3752	374	31	.	.	PUNCT
inlawrev-3752	374	32	.	.	PUNCT
inlawrev-3752	375	1	exclusively	exclusively	ADV
inlawrev-3752	375	2	for	for	ADP
inlawrev-3752	375	3	the	the	DET
inlawrev-3752	375	4	benefit	benefit	NOUN
inlawrev-3752	375	5	of	of	ADP
inlawrev-3752	375	6	,	,	PUNCT
inlawrev-3752	375	7	to	to	PART
inlawrev-3752	375	8	perform	perform	VERB
inlawrev-3752	375	9	the	the	DET
inlawrev-3752	375	10	functions	function	NOUN
inlawrev-3752	375	11	of	of	ADP
inlawrev-3752	375	12	,	,	PUNCT
inlawrev-3752	375	13	or	or	CCONJ
inlawrev-3752	375	14	to	to	PART
inlawrev-3752	375	15	carry	carry	VERB
inlawrev-3752	375	16	out	out	ADP
inlawrev-3752	375	17	the	the	DET
inlawrev-3752	375	18	purposes	purpose	NOUN
inlawrev-3752	375	19	of	of	ADP
inlawrev-3752	375	20	one	one	NUM
inlawrev-3752	375	21	or	or	CCONJ
inlawrev-3752	375	22	more	more	ADV
inlawrev-3752	375	23	specified	specified	ADJ
inlawrev-3752	375	24	[	[	PUNCT
inlawrev-3752	375	25	public	public	ADJ
inlawrev-3752	375	26	charities]."'^^	charities]."'^^	VERB
inlawrev-3752	375	27	the	the	DET
inlawrev-3752	375	28	supporting	support	VERB
inlawrev-3752	375	29	organization	organization	NOUN
inlawrev-3752	375	30	's	's	PART
inlawrev-3752	375	31	purposes	purpose	NOUN
inlawrev-3752	375	32	should	should	AUX
inlawrev-3752	375	33	be	be	AUX
inlawrev-3752	375	34	similar	similar	ADJ
inlawrev-3752	375	35	to	to	ADP
inlawrev-3752	375	36	the	the	DET
inlawrev-3752	375	37	purposes	purpose	NOUN
inlawrev-3752	375	38	set	set	VERB
inlawrev-3752	375	39	forth	forth	ADV
inlawrev-3752	375	40	in	in	ADP
inlawrev-3752	375	41	the	the	DET
inlawrev-3752	375	42	governing	govern	VERB
inlawrev-3752	375	43	documents	document	NOUN
inlawrev-3752	375	44	of	of	ADP
inlawrev-3752	375	45	the	the	DET
inlawrev-3752	375	46	charity	charity	NOUN
inlawrev-3752	375	47	it	it	PRON
inlawrev-3752	375	48	supports	support	VERB
inlawrev-3752	375	49	;	;	PUNCT
inlawrev-3752	375	50	the	the	DET
inlawrev-3752	375	51	purposes	purpose	NOUN
inlawrev-3752	375	52	may	may	AUX
inlawrev-3752	375	53	be	be	AUX
inlawrev-3752	375	54	narrower	narrow	ADJ
inlawrev-3752	375	55	than	than	ADP
inlawrev-3752	375	56	those	those	PRON
inlawrev-3752	375	57	of	of	ADP
inlawrev-3752	375	58	the	the	DET
inlawrev-3752	375	59	charity	charity	NOUN
inlawrev-3752	375	60	it	it	PRON
inlawrev-3752	375	61	supports	support	VERB
inlawrev-3752	375	62	but	but	CCONJ
inlawrev-3752	375	63	can	can	AUX
inlawrev-3752	375	64	not	not	PART
inlawrev-3752	375	65	be	be	AUX
inlawrev-3752	375	66	broader	broad	ADJ
inlawrev-3752	375	67	.	.	PUNCT
inlawrev-3752	375	68	'	'	PUNCT
inlawrev-3752	376	1	'	'	PUNCT
inlawrev-3752	376	2	°	°	VERB
inlawrev-3752	376	3	a	a	DET
inlawrev-3752	376	4	supporting	support	VERB
inlawrev-3752	376	5	organization	organization	NOUN
inlawrev-3752	376	6	whose	whose	DET
inlawrev-3752	376	7	articles	article	NOUN
inlawrev-3752	376	8	state	state	VERB
inlawrev-3752	376	9	that	that	SCONJ
inlawrev-3752	376	10	it	it	PRON
inlawrev-3752	376	11	"	"	PUNCT
inlawrev-3752	376	12	is	be	AUX
inlawrev-3752	376	13	formed	form	VERB
inlawrev-3752	376	14	for	for	ADP
inlawrev-3752	376	15	the	the	DET
inlawrev-3752	376	16	benefit	benefit	NOUN
inlawrev-3752	376	17	of	of	ADP
inlawrev-3752	376	18	[	[	X
inlawrev-3752	376	19	a	a	X
inlawrev-3752	376	20	]	]	PUNCT
inlawrev-3752	376	21	specified	specify	VERB
inlawrev-3752	376	22	publicly	publicly	ADV
inlawrev-3752	376	23	supported	support	VERB
inlawrev-3752	376	24	[	[	PUNCT
inlawrev-3752	376	25	charity	charity	NOUN
inlawrev-3752	376	26	]	]	PUNCT
inlawrev-3752	376	27	"	"	PUNCT
inlawrev-3752	376	28	would	would	AUX
inlawrev-3752	376	29	meet	meet	VERB
inlawrev-3752	376	30	this	this	DET
inlawrev-3752	376	31	purpose	purpose	NOUN
inlawrev-3752	376	32	limitation	limitation	NOUN
inlawrev-3752	376	33	test	test	NOUN
inlawrev-3752	376	34	.	.	PUNCT
inlawrev-3752	376	35	''	''	PUNCT
inlawrev-3752	376	36	'	'	PUNCT
inlawrev-3752	377	1	2	2	NUM
inlawrev-3752	377	2	.	.	PUNCT
inlawrev-3752	377	3	the	the	DET
inlawrev-3752	377	4	charity	charity	NOUN
inlawrev-3752	377	5	specification	specification	NOUN
inlawrev-3752	377	6	test.—under	test.—under	NUM
inlawrev-3752	377	7	the	the	DET
inlawrev-3752	377	8	charity	charity	NOUN
inlawrev-3752	377	9	specification	specification	NOUN
inlawrev-3752	377	10	test,"^	test,"^	VERB
inlawrev-3752	377	11	the	the	DET
inlawrev-3752	377	12	supporting	support	VERB
inlawrev-3752	377	13	organization	organization	NOUN
inlawrev-3752	377	14	must	must	AUX
inlawrev-3752	377	15	specify	specify	VERB
inlawrev-3752	377	16	in	in	ADP
inlawrev-3752	377	17	its	its	PRON
inlawrev-3752	377	18	governing	govern	VERB
inlawrev-3752	377	19	documents	document	NOUN
inlawrev-3752	377	20	which	which	PRON
inlawrev-3752	377	21	charities	charitie	VERB
inlawrev-3752	377	22	it	it	PRON
inlawrev-3752	377	23	will	will	AUX
inlawrev-3752	377	24	support,"^	support,"^	NOUN
inlawrev-3752	377	25	and	and	CCONJ
inlawrev-3752	377	26	the	the	DET
inlawrev-3752	377	27	documents	document	NOUN
inlawrev-3752	377	28	can	can	AUX
inlawrev-3752	377	29	not	not	PART
inlawrev-3752	377	30	explicitly	explicitly	ADV
inlawrev-3752	377	31	allow	allow	VERB
inlawrev-3752	377	32	it	it	PRON
inlawrev-3752	377	33	to	to	PART
inlawrev-3752	377	34	operate	operate	VERB
inlawrev-3752	377	35	to	to	PART
inlawrev-3752	377	36	support	support	VERB
inlawrev-3752	377	37	other	other	ADJ
inlawrev-3752	377	38	entities	entity	NOUN
inlawrev-3752	377	39	.	.	PUNCT
inlawrev-3752	378	1	""^	""^	VERB
inlawrev-3752	378	2	the	the	DET
inlawrev-3752	378	3	method	method	NOUN
inlawrev-3752	378	4	of	of	ADP
inlawrev-3752	378	5	specifying	specify	VERB
inlawrev-3752	378	6	a	a	DET
inlawrev-3752	378	7	supported	support	VERB
inlawrev-3752	378	8	charity	charity	NOUN
inlawrev-3752	378	9	104	104	NUM
inlawrev-3752	378	10	.	.	PUNCT
inlawrev-3752	379	1	i	i	PRON
inlawrev-3752	379	2	d.	d.	PROPN
inlawrev-3752	379	3	§	§	PROPN
inlawrev-3752	379	4	1.509(a)-4(b)(l	1.509(a)-4(b)(l	NUM
inlawrev-3752	379	5	)	)	PUNCT
inlawrev-3752	379	6	.	.	PUNCT
inlawrev-3752	380	1	105	105	NUM
inlawrev-3752	380	2	.	.	PUNCT
inlawrev-3752	381	1	i	i	PRON
inlawrev-3752	381	2	d.	d.	PROPN
inlawrev-3752	381	3	§	§	PROPN
inlawrev-3752	381	4	1.509(a)-4(a)(2	1.509(a)-4(a)(2	NUM
inlawrev-3752	381	5	)	)	PUNCT
inlawrev-3752	381	6	(	(	PUNCT
inlawrev-3752	381	7	quoting	quote	VERB
inlawrev-3752	381	8	i.r.c	i.r.c	NOUN
inlawrev-3752	381	9	.	.	PUNCT
inlawrev-3752	382	1	§	§	PROPN
inlawrev-3752	382	2	509(a)(3)(a	509(a)(3)(a	NUM
inlawrev-3752	382	3	)	)	PUNCT
inlawrev-3752	382	4	(	(	PUNCT
inlawrev-3752	382	5	2000	2000	NUM
inlawrev-3752	382	6	)	)	PUNCT
inlawrev-3752	382	7	)	)	PUNCT
inlawrev-3752	382	8	.	.	PUNCT
inlawrev-3752	383	1	106	106	NUM
inlawrev-3752	383	2	.	.	PUNCT
inlawrev-3752	384	1	i	i	PRON
inlawrev-3752	384	2	d.	d.	PROPN
inlawrev-3752	384	3	§	§	PROPN
inlawrev-3752	384	4	1.509(a)-4(c)(l)(i	1.509(a)-4(c)(l)(i	NUM
inlawrev-3752	384	5	)	)	PUNCT
inlawrev-3752	384	6	.	.	PUNCT
inlawrev-3752	385	1	the	the	DET
inlawrev-3752	385	2	documents	document	NOUN
inlawrev-3752	385	3	must	must	AUX
inlawrev-3752	385	4	also	also	ADV
inlawrev-3752	385	5	not	not	PART
inlawrev-3752	385	6	"	"	PUNCT
inlawrev-3752	385	7	expressly	expressly	ADV
inlawrev-3752	385	8	empower	empower	VERB
inlawrev-3752	385	9	the	the	DET
inlawrev-3752	385	10	organization	organization	NOUN
inlawrev-3752	385	11	to	to	PART
inlawrev-3752	385	12	engage	engage	VERB
inlawrev-3752	385	13	in	in	ADP
inlawrev-3752	385	14	activities	activity	NOUN
inlawrev-3752	385	15	which	which	PRON
inlawrev-3752	385	16	are	be	AUX
inlawrev-3752	385	17	not	not	PART
inlawrev-3752	385	18	in	in	ADP
inlawrev-3752	385	19	furtherance	furtherance	NOUN
inlawrev-3752	385	20	of	of	ADP
inlawrev-3752	385	21	[	[	X
inlawrev-3752	385	22	those	those	DET
inlawrev-3752	385	23	]	]	PUNCT
inlawrev-3752	385	24	purposes	purpose	NOUN
inlawrev-3752	385	25	.	.	PUNCT
inlawrev-3752	385	26	"	"	PUNCT
inlawrev-3752	386	1	i	i	PRON
inlawrev-3752	386	2	d.	d.	PROPN
inlawrev-3752	386	3	§	§	PROPN
inlawrev-3752	386	4	1	1	NUM
inlawrev-3752	386	5	.509(a)-4(c)(l)(ii	.509(a)-4(c)(l)(ii	PROPN
inlawrev-3752	386	6	)	)	PUNCT
inlawrev-3752	386	7	.	.	PUNCT
inlawrev-3752	387	1	the	the	DET
inlawrev-3752	387	2	governing	govern	VERB
inlawrev-3752	387	3	documents	document	NOUN
inlawrev-3752	387	4	may	may	AUX
inlawrev-3752	387	5	include	include	VERB
inlawrev-3752	387	6	articles	article	NOUN
inlawrev-3752	387	7	ofincorporation	ofincorporation	NOUN
inlawrev-3752	387	8	,	,	PUNCT
inlawrev-3752	387	9	a	a	DET
inlawrev-3752	387	10	declaration	declaration	NOUN
inlawrev-3752	387	11	of	of	ADP
inlawrev-3752	387	12	trust	trust	NOUN
inlawrev-3752	387	13	,	,	PUNCT
inlawrev-3752	387	14	or	or	CCONJ
inlawrev-3752	387	15	other	other	ADJ
inlawrev-3752	387	16	materials	material	NOUN
inlawrev-3752	387	17	.	.	PUNCT
inlawrev-3752	388	1	see	see	VERB
inlawrev-3752	388	2	i	i	PRON
inlawrev-3752	388	3	d.	d.	PROPN
inlawrev-3752	388	4	§	§	PROPN
inlawrev-3752	388	5	1.50	1.50	NUM
inlawrev-3752	388	6	1(c)(3)1(b)(2	1(c)(3)1(b)(2	NUM
inlawrev-3752	388	7	)	)	PUNCT
inlawrev-3752	388	8	.	.	PUNCT
inlawrev-3752	389	1	107	107	NUM
inlawrev-3752	389	2	.	.	PUNCT
inlawrev-3752	390	1	i	i	PRON
inlawrev-3752	390	2	d.	d.	PROPN
inlawrev-3752	390	3	§	§	PROPN
inlawrev-3752	390	4	1.509(a)-4(c)(l)(iii	1.509(a)-4(c)(l)(iii	NUM
inlawrev-3752	390	5	)	)	PUNCT
inlawrev-3752	390	6	.	.	PUNCT
inlawrev-3752	391	1	the	the	DET
inlawrev-3752	391	2	documents	document	NOUN
inlawrev-3752	391	3	must	must	AUX
inlawrev-3752	391	4	also	also	ADV
inlawrev-3752	391	5	not	not	PART
inlawrev-3752	391	6	"	"	PUNCT
inlawrev-3752	391	7	expressly	expressly	ADV
inlawrev-3752	391	8	empower	empower	VERB
inlawrev-3752	391	9	the	the	DET
inlawrev-3752	391	10	organization	organization	NOUN
inlawrev-3752	391	11	to	to	PART
inlawrev-3752	391	12	operate	operate	VERB
inlawrev-3752	391	13	to	to	PART
inlawrev-3752	391	14	support	support	VERB
inlawrev-3752	391	15	or	or	CCONJ
inlawrev-3752	391	16	benefit	benefit	VERB
inlawrev-3752	391	17	"	"	PUNCT
inlawrev-3752	391	18	any	any	DET
inlawrev-3752	391	19	other	other	ADJ
inlawrev-3752	391	20	organization	organization	NOUN
inlawrev-3752	391	21	.	.	PUNCT
inlawrev-3752	392	1	i	i	PRON
inlawrev-3752	392	2	d.	d.	PROPN
inlawrev-3752	392	3	§	§	PROPN
inlawrev-3752	392	4	1.509(a)-4(c)(l)(iv	1.509(a)-4(c)(l)(iv	NUM
inlawrev-3752	392	5	)	)	PUNCT
inlawrev-3752	392	6	.	.	PUNCT
inlawrev-3752	393	1	108	108	NUM
inlawrev-3752	393	2	.	.	PUNCT
inlawrev-3752	394	1	i	i	PRON
inlawrev-3752	394	2	d.	d.	PROPN
inlawrev-3752	394	3	§	§	PROPN
inlawrev-3752	394	4	1.509(a)-4(c)(2	1.509(a)-4(c)(2	NUM
inlawrev-3752	394	5	)	)	PUNCT
inlawrev-3752	394	6	.	.	PUNCT
inlawrev-3752	395	1	109	109	NUM
inlawrev-3752	395	2	.	.	PUNCT
inlawrev-3752	396	1	i	i	PRON
inlawrev-3752	396	2	d.	d.	PROPN
inlawrev-3752	396	3	§	§	PROPN
inlawrev-3752	396	4	1.509(a)-4(a)(2	1.509(a)-4(a)(2	NUM
inlawrev-3752	396	5	)	)	PUNCT
inlawrev-3752	396	6	(	(	PUNCT
inlawrev-3752	396	7	quoting	quote	VERB
inlawrev-3752	396	8	i.r.c	i.r.c	NOUN
inlawrev-3752	396	9	.	.	PUNCT
inlawrev-3752	397	1	§	§	PROPN
inlawrev-3752	397	2	509(a)(3)(a	509(a)(3)(a	PROPN
inlawrev-3752	397	3	)	)	PUNCT
inlawrev-3752	397	4	)	)	PUNCT
inlawrev-3752	397	5	.	.	PUNCT
inlawrev-3752	398	1	110	110	NUM
inlawrev-3752	398	2	.	.	PUNCT
inlawrev-3752	399	1	i	i	PRON
inlawrev-3752	399	2	d.	d.	PROPN
inlawrev-3752	399	3	§	§	PROPN
inlawrev-3752	399	4	1.509(a)-4(c)(2	1.509(a)-4(c)(2	NUM
inlawrev-3752	399	5	)	)	PUNCT
inlawrev-3752	399	6	.	.	PUNCT
inlawrev-3752	400	1	111	111	NUM
inlawrev-3752	400	2	.	.	PUNCT
inlawrev-3752	401	1	i	i	PRON
inlawrev-3752	401	2	d.	d.	PROPN
inlawrev-3752	401	3	112	112	NUM
inlawrev-3752	401	4	.	.	PUNCT
inlawrev-3752	401	5	/^.§1.509(a)-4(c)(3	/^.§1.509(a)-4(c)(3	PUNCT
inlawrev-3752	401	6	)	)	PUNCT
inlawrev-3752	401	7	,	,	PUNCT
inlawrev-3752	401	8	(	(	PUNCT
inlawrev-3752	401	9	d)(1	d)(1	NOUN
inlawrev-3752	401	10	)	)	PUNCT
inlawrev-3752	401	11	.	.	PUNCT
inlawrev-3752	402	1	113	113	NUM
inlawrev-3752	402	2	.	.	PUNCT
inlawrev-3752	403	1	i	i	PRON
inlawrev-3752	403	2	d.	d.	PROPN
inlawrev-3752	403	3	§	§	PROPN
inlawrev-3752	403	4	1.509(a)-4(d)(l	1.509(a)-4(d)(l	PROPN
inlawrev-3752	403	5	)	)	PUNCT
inlawrev-3752	403	6	.	.	PUNCT
inlawrev-3752	404	1	114	114	NUM
inlawrev-3752	404	2	.	.	PUNCT
inlawrev-3752	405	1	i	i	PRON
inlawrev-3752	405	2	d.	d.	PROPN
inlawrev-3752	405	3	§	§	PROPN
inlawrev-3752	405	4	1.509(a)-4(c)(3	1.509(a)-4(c)(3	NUM
inlawrev-3752	405	5	)	)	PUNCT
inlawrev-3752	405	6	.	.	PUNCT
inlawrev-3752	406	1	"	"	PUNCT
inlawrev-3752	406	2	the	the	DET
inlawrev-3752	406	3	fact	fact	NOUN
inlawrev-3752	406	4	that	that	SCONJ
inlawrev-3752	406	5	the	the	DET
inlawrev-3752	406	6	actual	actual	ADJ
inlawrev-3752	406	7	operations	operation	NOUN
inlawrev-3752	406	8	of	of	ADP
inlawrev-3752	406	9	[	[	PUNCT
inlawrev-3752	406	10	the	the	DET
inlawrev-3752	406	11	supporting	supporting	NOUN
inlawrev-3752	406	12	]	]	PUNCT
inlawrev-3752	406	13	organization	organization	NOUN
inlawrev-3752	406	14	have	have	AUX
inlawrev-3752	406	15	been	be	AUX
inlawrev-3752	406	16	exclusively	exclusively	ADV
inlawrev-3752	406	17	for	for	ADP
inlawrev-3752	406	18	the	the	DET
inlawrev-3752	406	19	benefit	benefit	NOUN
inlawrev-3752	406	20	of	of	ADP
inlawrev-3752	406	21	the	the	DET
inlawrev-3752	406	22	specified	specified	ADJ
inlawrev-3752	406	23	[	[	X
inlawrev-3752	406	24	charity	charity	NOUN
inlawrev-3752	406	25	]	]	PUNCT
inlawrev-3752	406	26	shall	shall	AUX
inlawrev-3752	406	27	not	not	PART
inlawrev-3752	406	28	be	be	AUX
inlawrev-3752	406	29	sufficient	sufficient	ADJ
inlawrev-3752	406	30	to	to	PART
inlawrev-3752	406	31	.	.	PUNCT
inlawrev-3752	406	32	.	.	PUNCT
inlawrev-3752	407	1	.	.	PUNCT
inlawrev-3752	408	1	meet	meet	VERB
inlawrev-3752	408	2	the	the	DET
inlawrev-3752	408	3	organizational	organizational	ADJ
inlawrev-3752	408	4	test	test	NOUN
inlawrev-3752	408	5	"	"	PUNCT
inlawrev-3752	408	6	if	if	SCONJ
inlawrev-3752	408	7	the	the	DET
inlawrev-3752	408	8	governing	govern	VERB
inlawrev-3752	408	9	documents	document	NOUN
inlawrev-3752	408	10	expressly	expressly	ADV
inlawrev-3752	408	11	permit	permit	VERB
inlawrev-3752	408	12	the	the	DET
inlawrev-3752	408	13	support	support	NOUN
inlawrev-3752	408	14	of	of	ADP
inlawrev-3752	408	15	222	222	NUM
inlawrev-3752	408	16	indiana	indiana	PROPN
inlawrev-3752	408	17	law	law	PROPN
inlawrev-3752	408	18	review	review	NOUN
inlawrev-3752	409	1	[	[	X
inlawrev-3752	409	2	vol	vol	NOUN
inlawrev-3752	409	3	.	.	PUNCT
inlawrev-3752	409	4	39:207	39:207	NOUN
inlawrev-3752	409	5	in	in	ADP
inlawrev-3752	409	6	the	the	DET
inlawrev-3752	409	7	supporting	support	VERB
inlawrev-3752	409	8	organization	organization	NOUN
inlawrev-3752	409	9	's	's	PART
inlawrev-3752	409	10	governing	govern	VERB
inlawrev-3752	409	11	documents	document	NOUN
inlawrev-3752	409	12	varies	vary	VERB
inlawrev-3752	409	13	based	base	VERB
inlawrev-3752	409	14	on	on	ADP
inlawrev-3752	409	15	whether	whether	SCONJ
inlawrev-3752	409	16	the	the	DET
inlawrev-3752	409	17	supporting	support	VERB
inlawrev-3752	409	18	organization	organization	NOUN
inlawrev-3752	409	19	qualifies	qualify	VERB
inlawrev-3752	409	20	as	as	ADP
inlawrev-3752	409	21	a	a	DET
inlawrev-3752	409	22	type	type	NOUN
inlawrev-3752	409	23	i	i	PRON
inlawrev-3752	409	24	,	,	PUNCT
inlawrev-3752	409	25	type	type	NOUN
inlawrev-3752	409	26	h	h	NOUN
inlawrev-3752	409	27	,	,	PUNCT
inlawrev-3752	409	28	or	or	CCONJ
inlawrev-3752	409	29	type	type	NOUN
inlawrev-3752	409	30	hi	hi	INTJ
inlawrev-3752	409	31	under	under	ADP
inlawrev-3752	409	32	the	the	DET
inlawrev-3752	409	33	type	type	NOUN
inlawrev-3752	409	34	of	of	ADP
inlawrev-3752	409	35	relationship	relationship	NOUN
inlawrev-3752	409	36	test.^^^	test.^^^	PROPN
inlawrev-3752	409	37	type	type	NOUN
inlawrev-3752	409	38	ni	ni	PROPN
inlawrev-3752	409	39	organizations	organization	NOUN
inlawrev-3752	409	40	have	have	VERB
inlawrev-3752	409	41	a	a	DET
inlawrev-3752	409	42	stringent	stringent	ADJ
inlawrev-3752	409	43	standard	standard	NOUN
inlawrev-3752	409	44	for	for	ADP
inlawrev-3752	409	45	specifying	specify	VERB
inlawrev-3752	409	46	their	their	PRON
inlawrev-3752	409	47	supported	support	VERB
inlawrev-3752	409	48	charity	charity	NOUN
inlawrev-3752	409	49	.	.	PUNCT
inlawrev-3752	410	1	the	the	DET
inlawrev-3752	410	2	governing	govern	VERB
inlawrev-3752	410	3	documents	document	NOUN
inlawrev-3752	410	4	of	of	ADP
inlawrev-3752	410	5	type	type	NOUN
inlawrev-3752	410	6	hi	hi	INTJ
inlawrev-3752	410	7	organizations	organization	NOUN
inlawrev-3752	410	8	must	must	AUX
inlawrev-3752	410	9	either	either	CCONJ
inlawrev-3752	410	10	(	(	PUNCT
inlawrev-3752	410	11	1	1	X
inlawrev-3752	410	12	)	)	PUNCT
inlawrev-3752	410	13	specify	specify	VERB
inlawrev-3752	410	14	the	the	DET
inlawrev-3752	410	15	supported	support	VERB
inlawrev-3752	410	16	charities	charity	NOUN
inlawrev-3752	410	17	by	by	ADP
inlawrev-3752	410	18	name^^^	name^^^	PROPN
inlawrev-3752	410	19	or	or	CCONJ
inlawrev-3752	410	20	(	(	PUNCT
inlawrev-3752	410	21	2	2	X
inlawrev-3752	410	22	)	)	PUNCT
inlawrev-3752	410	23	demonstrate	demonstrate	VERB
inlawrev-3752	410	24	a	a	DET
inlawrev-3752	410	25	"	"	PUNCT
inlawrev-3752	410	26	historic	historic	ADJ
inlawrev-3752	410	27	and	and	CCONJ
inlawrev-3752	410	28	continuing	continue	VERB
inlawrev-3752	410	29	relationship	relationship	NOUN
inlawrev-3752	410	30	between	between	ADP
inlawrev-3752	410	31	the	the	DET
inlawrev-3752	410	32	supporting	support	VERB
inlawrev-3752	410	33	organization	organization	NOUN
inlawrev-3752	410	34	"	"	PUNCT
inlawrev-3752	410	35	and	and	CCONJ
inlawrev-3752	410	36	the	the	DET
inlawrev-3752	410	37	charity	charity	NOUN
inlawrev-3752	410	38	,	,	PUNCT
inlawrev-3752	410	39	'	'	PUNCT
inlawrev-3752	410	40	^^	^^	PUNCT
inlawrev-3752	410	41	resulting	result	VERB
inlawrev-3752	410	42	in	in	ADP
inlawrev-3752	410	43	the	the	DET
inlawrev-3752	410	44	development	development	NOUN
inlawrev-3752	410	45	of	of	ADP
inlawrev-3752	410	46	a	a	DET
inlawrev-3752	410	47	"	"	PUNCT
inlawrev-3752	410	48	substantial	substantial	ADJ
inlawrev-3752	410	49	identity	identity	NOUN
inlawrev-3752	410	50	of	of	ADP
inlawrev-3752	410	51	interests	interest	NOUN
inlawrev-3752	410	52	"	"	PUNCT
inlawrev-3752	410	53	between	between	ADP
inlawrev-3752	410	54	the	the	DET
inlawrev-3752	410	55	organization	organization	NOUN
inlawrev-3752	410	56	and	and	CCONJ
inlawrev-3752	410	57	the	the	DET
inlawrev-3752	410	58	charity	charity	NOUN
inlawrev-3752	410	59	.	.	PUNCT
inlawrev-3752	411	1	''^	''^	PROPN
inlawrev-3752	411	2	type	type	NOUN
inlawrev-3752	411	3	hi	hi	INTJ
inlawrev-3752	411	4	organizations	organization	NOUN
inlawrev-3752	411	5	are	be	AUX
inlawrev-3752	411	6	also	also	ADV
inlawrev-3752	411	7	limited	limit	VERB
inlawrev-3752	411	8	in	in	ADP
inlawrev-3752	411	9	their	their	PRON
inlawrev-3752	411	10	ability	ability	NOUN
inlawrev-3752	411	11	to	to	PART
inlawrev-3752	411	12	substitute	substitute	VERB
inlawrev-3752	411	13	their	their	PRON
inlawrev-3752	411	14	specified	specify	VERB
inlawrev-3752	411	15	charities.*'^	charities.*'^	NOUN
inlawrev-3752	411	16	type	type	NOUN
inlawrev-3752	411	17	i	i	PRON
inlawrev-3752	411	18	and	and	CCONJ
inlawrev-3752	411	19	type	type	NOUN
inlawrev-3752	411	20	n	n	PRON
inlawrev-3752	411	21	organizations	organization	NOUN
inlawrev-3752	411	22	have	have	VERB
inlawrev-3752	411	23	a	a	DET
inlawrev-3752	411	24	more	more	ADV
inlawrev-3752	411	25	generous	generous	ADJ
inlawrev-3752	411	26	standard	standard	NOUN
inlawrev-3752	411	27	than	than	ADP
inlawrev-3752	411	28	type	type	NOUN
inlawrev-3752	411	29	in	in	ADP
inlawrev-3752	411	30	organizations	organization	NOUN
inlawrev-3752	411	31	for	for	ADP
inlawrev-3752	411	32	specifying	specify	VERB
inlawrev-3752	411	33	their	their	PRON
inlawrev-3752	411	34	supported	support	VERB
inlawrev-3752	411	35	charity	charity	NOUN
inlawrev-3752	411	36	.	.	PUNCT
inlawrev-3752	412	1	in	in	ADP
inlawrev-3752	412	2	addition	addition	NOUN
inlawrev-3752	412	3	to	to	ADP
inlawrev-3752	412	4	the	the	DET
inlawrev-3752	412	5	options	option	NOUN
inlawrev-3752	412	6	afforded	afford	VERB
inlawrev-3752	412	7	to	to	PART
inlawrev-3752	412	8	type	type	VERB
inlawrev-3752	412	9	m	m	NOUN
inlawrev-3752	412	10	organizations	organization	NOUN
inlawrev-3752	412	11	(	(	PUNCT
inlawrev-3752	412	12	specifying	specify	VERB
inlawrev-3752	412	13	expressly	expressly	ADV
inlawrev-3752	412	14	by	by	ADP
inlawrev-3752	412	15	name	name	NOUN
inlawrev-3752	412	16	or	or	CCONJ
inlawrev-3752	412	17	by	by	ADP
inlawrev-3752	412	18	a	a	DET
inlawrev-3752	412	19	historic	historic	ADJ
inlawrev-3752	412	20	and	and	CCONJ
inlawrev-3752	412	21	continuing	continue	VERB
inlawrev-3752	412	22	relationship	relationship	NOUN
inlawrev-3752	412	23	)	)	PUNCT
inlawrev-3752	412	24	,	,	PUNCT
inlawrev-3752	412	25	type	type	NOUN
inlawrev-3752	412	26	i	i	PRON
inlawrev-3752	412	27	and	and	CCONJ
inlawrev-3752	412	28	type	type	NOUN
inlawrev-3752	412	29	n	n	PRON
inlawrev-3752	412	30	organizations	organization	NOUN
inlawrev-3752	412	31	may	may	AUX
inlawrev-3752	412	32	also	also	ADV
inlawrev-3752	412	33	designate	designate	VERB
inlawrev-3752	412	34	their	their	PRON
inlawrev-3752	412	35	supported	support	VERB
inlawrev-3752	412	36	charities	charity	NOUN
inlawrev-3752	412	37	"	"	PUNCT
inlawrev-3752	412	38	by	by	ADP
inlawrev-3752	412	39	class	class	NOUN
inlawrev-3752	412	40	or	or	CCONJ
inlawrev-3752	412	41	purpose	purpose	NOUN
inlawrev-3752	412	42	.	.	PUNCT
inlawrev-3752	413	1	"'^^	"'^^	PUNCT
inlawrev-3752	413	2	the	the	DET
inlawrev-3752	413	3	governing	govern	VERB
inlawrev-3752	413	4	documents	document	NOUN
inlawrev-3752	413	5	may	may	AUX
inlawrev-3752	413	6	therefore	therefore	ADV
inlawrev-3752	413	7	provide	provide	VERB
inlawrev-3752	413	8	that	that	SCONJ
inlawrev-3752	413	9	the	the	DET
inlawrev-3752	413	10	supporting	support	VERB
inlawrev-3752	413	11	organization	organization	NOUN
inlawrev-3752	413	12	will	will	AUX
inlawrev-3752	413	13	"	"	PUNCT
inlawrev-3752	413	14	support	support	VERB
inlawrev-3752	413	15	or	or	CCONJ
inlawrev-3752	413	16	benefit	benefit	VERB
inlawrev-3752	413	17	one	one	NUM
inlawrev-3752	413	18	or	or	CCONJ
inlawrev-3752	413	19	more	more	ADJ
inlawrev-3752	413	20	beneficiary	beneficiary	ADJ
inlawrev-3752	413	21	organizations	organization	NOUN
inlawrev-3752	413	22	which	which	PRON
inlawrev-3752	413	23	are	be	AUX
inlawrev-3752	413	24	designated	designate	VERB
inlawrev-3752	413	25	by	by	ADP
inlawrev-3752	413	26	class	class	NOUN
inlawrev-3752	413	27	or	or	CCONJ
inlawrev-3752	413	28	purpose,"'^	purpose,"'^	NOUN
inlawrev-3752	413	29	'	'	PART
inlawrev-3752	413	30	including	include	VERB
inlawrev-3752	413	31	:	:	PUNCT
inlawrev-3752	413	32	(	(	PUNCT
inlawrev-3752	413	33	1	1	X
inlawrev-3752	413	34	)	)	PUNCT
inlawrev-3752	413	35	the	the	DET
inlawrev-3752	413	36	charity	charity	NOUN
inlawrev-3752	413	37	that	that	SCONJ
inlawrev-3752	413	38	the	the	DET
inlawrev-3752	413	39	supporting	support	VERB
inlawrev-3752	413	40	organization	organization	NOUN
inlawrev-3752	413	41	other	other	ADJ
inlawrev-3752	413	42	organizations	organization	NOUN
inlawrev-3752	413	43	.	.	PUNCT
inlawrev-3752	414	1	i	i	PRON
inlawrev-3752	414	2	d.	d.	PROPN
inlawrev-3752	414	3	115	115	NUM
inlawrev-3752	414	4	.	.	PUNCT
inlawrev-3752	415	1	id.%	id.%	PROPN
inlawrev-3752	415	2	1.509(a)-4(d)(l	1.509(a)-4(d)(l	NUM
inlawrev-3752	415	3	)	)	PUNCT
inlawrev-3752	415	4	.	.	PUNCT
inlawrev-3752	416	1	thus	thus	ADV
inlawrev-3752	416	2	,	,	PUNCT
inlawrev-3752	416	3	"	"	PUNCT
inlawrev-3752	416	4	[	[	X
inlawrev-3752	416	5	t]he	t]he	ADV
inlawrev-3752	416	6	manner	manner	NOUN
inlawrev-3752	416	7	in	in	ADP
inlawrev-3752	416	8	which	which	PRON
inlawrev-3752	416	9	the	the	DET
inlawrev-3752	416	10	[	[	X
inlawrev-3752	416	11	supported	support	VERB
inlawrev-3752	416	12	charities	charity	NOUN
inlawrev-3752	416	13	]	]	PUNCT
inlawrev-3752	416	14	must	must	AUX
inlawrev-3752	416	15	be	be	AUX
inlawrev-3752	416	16	specified	specify	VERB
inlawrev-3752	416	17	.	.	PUNCT
inlawrev-3752	416	18	.	.	PUNCT
inlawrev-3752	417	1	.	.	PUNCT
inlawrev-3752	418	1	will	will	AUX
inlawrev-3752	418	2	depend	depend	VERB
inlawrev-3752	418	3	upon	upon	SCONJ
inlawrev-3752	418	4	whether	whether	SCONJ
inlawrev-3752	418	5	the	the	DET
inlawrev-3752	418	6	supporting	support	VERB
inlawrev-3752	418	7	organization	organization	NOUN
inlawrev-3752	418	8	is	be	AUX
inlawrev-3752	418	9	operated	operate	VERB
inlawrev-3752	418	10	,	,	PUNCT
inlawrev-3752	418	11	supervised	supervised	ADJ
inlawrev-3752	418	12	,	,	PUNCT
inlawrev-3752	418	13	or	or	CCONJ
inlawrev-3752	418	14	controlled	control	VERB
inlawrev-3752	418	15	by	by	ADP
inlawrev-3752	418	16	[	[	X
inlawrev-3752	418	17	,	,	PUNCT
inlawrev-3752	418	18	]	]	PUNCT
inlawrev-3752	418	19	or	or	CCONJ
inlawrev-3752	418	20	supervised	supervise	VERB
inlawrev-3752	418	21	or	or	CCONJ
inlawrev-3752	418	22	controlled	control	VERB
inlawrev-3752	418	23	in	in	ADP
inlawrev-3752	418	24	connection	connection	NOUN
inlawrev-3752	418	25	with	with	ADP
inlawrev-3752	418	26	...	...	PUNCT
inlawrev-3752	419	1	[	[	X
inlawrev-3752	419	2	,	,	PUNCT
inlawrev-3752	419	3	or	or	CCONJ
inlawrev-3752	419	4	]	]	PUNCT
inlawrev-3752	419	5	operated	operate	VERB
inlawrev-3752	419	6	in	in	ADP
inlawrev-3752	419	7	connection	connection	NOUN
inlawrev-3752	419	8	with	with	ADP
inlawrev-3752	419	9	.	.	PUNCT
inlawrev-3752	419	10	.	.	PUNCT
inlawrev-3752	419	11	.	.	PUNCT
inlawrev-3752	420	1	such	such	ADJ
inlawrev-3752	420	2	[	[	X
inlawrev-3752	420	3	charities	charity	NOUN
inlawrev-3752	420	4	]	]	PUNCT
inlawrev-3752	420	5	.	.	PUNCT
inlawrev-3752	420	6	"	"	PUNCT
inlawrev-3752	421	1	i	i	PRON
inlawrev-3752	421	2	d.	d.	PROPN
inlawrev-3752	421	3	116	116	NUM
inlawrev-3752	421	4	.	.	PUNCT
inlawrev-3752	422	1	id.§	id.§	NUM
inlawrev-3752	422	2	1.509(a)-4(d)(2)(i	1.509(a)-4(d)(2)(i	NUM
inlawrev-3752	422	3	)	)	PUNCT
inlawrev-3752	422	4	.	.	PUNCT
inlawrev-3752	423	1	117	117	NUM
inlawrev-3752	423	2	.	.	PUNCT
inlawrev-3752	423	3	/^.	/^.	PUNCT
inlawrev-3752	424	1	§	§	PROPN
inlawrev-3752	424	2	1.509(a)-4(d)(2)(iv)(a	1.509(a)-4(d)(2)(iv)(a	NUM
inlawrev-3752	424	3	)	)	PUNCT
inlawrev-3752	424	4	.	.	PUNCT
inlawrev-3752	425	1	118	118	NUM
inlawrev-3752	425	2	.	.	PUNCT
inlawrev-3752	425	3	/t/.	/t/.	PROPN
inlawrev-3752	426	1	§	§	PROPN
inlawrev-3752	426	2	1.509(a)-4(d)(2)(iv)(b	1.509(a)-4(d)(2)(iv)(b	PROPN
inlawrev-3752	426	3	)	)	PUNCT
inlawrev-3752	426	4	.	.	PUNCT
inlawrev-3752	427	1	119	119	NUM
inlawrev-3752	427	2	.	.	PUNCT
inlawrev-3752	428	1	i	i	PRON
inlawrev-3752	428	2	d.	d.	PROPN
inlawrev-3752	428	3	§	§	PROPN
inlawrev-3752	428	4	1.509(a)-4(d)(4	1.509(a)-4(d)(4	NUM
inlawrev-3752	428	5	)	)	PUNCT
inlawrev-3752	428	6	.	.	PUNCT
inlawrev-3752	429	1	assuming	assume	VERB
inlawrev-3752	429	2	that	that	SCONJ
inlawrev-3752	429	3	the	the	DET
inlawrev-3752	429	4	supported	support	VERB
inlawrev-3752	429	5	charity	charity	NOUN
inlawrev-3752	429	6	is	be	AUX
inlawrev-3752	429	7	specified	specify	VERB
inlawrev-3752	429	8	by	by	ADP
inlawrev-3752	429	9	name	name	NOUN
inlawrev-3752	429	10	,	,	PUNCT
inlawrev-3752	429	11	the	the	DET
inlawrev-3752	429	12	governing	govern	VERB
inlawrev-3752	429	13	documents	document	NOUN
inlawrev-3752	429	14	of	of	ADP
inlawrev-3752	429	15	the	the	DET
inlawrev-3752	429	16	supporting	support	VERB
inlawrev-3752	429	17	organization	organization	NOUN
inlawrev-3752	429	18	may	may	AUX
inlawrev-3752	429	19	(	(	PUNCT
inlawrev-3752	429	20	a	a	X
inlawrev-3752	429	21	)	)	PUNCT
inlawrev-3752	430	1	[	[	X
inlawrev-3752	430	2	p]ermit	p]ermit	VERB
inlawrev-3752	430	3	a	a	DET
inlawrev-3752	430	4	[	[	X
inlawrev-3752	430	5	supported	support	VERB
inlawrev-3752	430	6	charity	charity	NOUN
inlawrev-3752	430	7	]	]	PUNCT
inlawrev-3752	430	8	which	which	PRON
inlawrev-3752	430	9	is	be	AUX
inlawrev-3752	430	10	designated	designate	VERB
inlawrev-3752	430	11	by	by	ADP
inlawrev-3752	430	12	class	class	NOUN
inlawrev-3752	430	13	or	or	CCONJ
inlawrev-3752	430	14	purpose	purpose	NOUN
inlawrev-3752	430	15	,	,	PUNCT
inlawrev-3752	430	16	rather	rather	ADV
inlawrev-3752	430	17	than	than	ADP
inlawrev-3752	430	18	by	by	ADP
inlawrev-3752	430	19	name	name	NOUN
inlawrev-3752	430	20	,	,	PUNCT
inlawrev-3752	430	21	to	to	PART
inlawrev-3752	430	22	be	be	AUX
inlawrev-3752	430	23	substituted	substitute	VERB
inlawrev-3752	430	24	for	for	ADP
inlawrev-3752	430	25	the	the	DET
inlawrev-3752	430	26	[	[	X
inlawrev-3752	430	27	supported	support	VERB
inlawrev-3752	430	28	charity	charity	NOUN
inlawrev-3752	430	29	or	or	CCONJ
inlawrev-3752	430	30	charities	charity	NOUN
inlawrev-3752	430	31	]	]	PUNCT
inlawrev-3752	430	32	designated	designate	VERB
inlawrev-3752	430	33	by	by	ADP
inlawrev-3752	430	34	name	name	NOUN
inlawrev-3752	430	35	in	in	ADP
inlawrev-3752	430	36	the	the	DET
inlawrev-3752	430	37	articles	article	NOUN
inlawrev-3752	430	38	,	,	PUNCT
inlawrev-3752	430	39	but	but	CCONJ
inlawrev-3752	430	40	only	only	ADV
inlawrev-3752	430	41	if	if	SCONJ
inlawrev-3752	430	42	such	such	ADJ
inlawrev-3752	430	43	substitution	substitution	NOUN
inlawrev-3752	430	44	is	be	AUX
inlawrev-3752	430	45	conditioned	condition	VERB
inlawrev-3752	430	46	upon	upon	SCONJ
inlawrev-3752	430	47	the	the	DET
inlawrev-3752	430	48	occurrence	occurrence	NOUN
inlawrev-3752	430	49	of	of	ADP
inlawrev-3752	430	50	an	an	DET
inlawrev-3752	430	51	event	event	NOUN
inlawrev-3752	430	52	which	which	PRON
inlawrev-3752	430	53	is	be	AUX
inlawrev-3752	430	54	beyond	beyond	ADP
inlawrev-3752	430	55	the	the	DET
inlawrev-3752	430	56	control	control	NOUN
inlawrev-3752	430	57	of	of	ADP
inlawrev-3752	430	58	the	the	DET
inlawrev-3752	430	59	supporting	support	VERB
inlawrev-3752	430	60	organization	organization	NOUN
inlawrev-3752	430	61	,	,	PUNCT
inlawrev-3752	430	62	such	such	ADJ
inlawrev-3752	430	63	as	as	ADP
inlawrev-3752	430	64	loss	loss	NOUN
inlawrev-3752	430	65	of	of	ADP
inlawrev-3752	430	66	exemption	exemption	NOUN
inlawrev-3752	430	67	,	,	PUNCT
inlawrev-3752	430	68	substantial	substantial	ADJ
inlawrev-3752	430	69	failure	failure	NOUN
inlawrev-3752	430	70	or	or	CCONJ
inlawrev-3752	430	71	abandonment	abandonment	NOUN
inlawrev-3752	430	72	of	of	ADP
inlawrev-3752	430	73	operations	operation	NOUN
inlawrev-3752	430	74	,	,	PUNCT
inlawrev-3752	430	75	or	or	CCONJ
inlawrev-3752	430	76	dissolution	dissolution	NOUN
inlawrev-3752	430	77	of	of	ADP
inlawrev-3752	430	78	the	the	DET
inlawrev-3752	430	79	publicly	publicly	ADV
inlawrev-3752	430	80	supported	support	VERB
inlawrev-3752	430	81	organization	organization	NOUN
inlawrev-3752	430	82	or	or	CCONJ
inlawrev-3752	430	83	organizations	organization	NOUN
inlawrev-3752	430	84	designated	designate	VERB
inlawrev-3752	430	85	in	in	ADP
inlawrev-3752	430	86	the	the	DET
inlawrev-3752	430	87	articles	article	NOUN
inlawrev-3752	430	88	;	;	PUNCT
inlawrev-3752	430	89	(	(	PUNCT
inlawrev-3752	430	90	b	b	X
inlawrev-3752	430	91	)	)	PUNCT
inlawrev-3752	431	1	[	[	X
inlawrev-3752	431	2	p]ermit	p]ermit	VERB
inlawrev-3752	431	3	the	the	DET
inlawrev-3752	431	4	supporting	support	VERB
inlawrev-3752	431	5	organization	organization	NOUN
inlawrev-3752	431	6	to	to	PART
inlawrev-3752	431	7	operate	operate	VERB
inlawrev-3752	431	8	for	for	ADP
inlawrev-3752	431	9	the	the	DET
inlawrev-3752	431	10	benefit	benefit	NOUN
inlawrev-3752	431	11	of	of	ADP
inlawrev-3752	431	12	a	a	DET
inlawrev-3752	431	13	[	[	X
inlawrev-3752	431	14	supported	support	VERB
inlawrev-3752	431	15	charity	charity	NOUN
inlawrev-3752	431	16	]	]	PUNCT
inlawrev-3752	431	17	which	which	PRON
inlawrev-3752	431	18	is	be	AUX
inlawrev-3752	431	19	not	not	PART
inlawrev-3752	431	20	a	a	DET
inlawrev-3752	431	21	publicly	publicly	ADV
inlawrev-3752	431	22	supported	support	VERB
inlawrev-3752	431	23	organization	organization	NOUN
inlawrev-3752	431	24	,	,	PUNCT
inlawrev-3752	431	25	but	but	CCONJ
inlawrev-3752	431	26	only	only	ADV
inlawrev-3752	431	27	if	if	SCONJ
inlawrev-3752	431	28	such	such	ADJ
inlawrev-3752	431	29	supporting	support	VERB
inlawrev-3752	431	30	organization	organization	NOUN
inlawrev-3752	431	31	is	be	AUX
inlawrev-3752	431	32	currently	currently	ADV
inlawrev-3752	431	33	operating	operate	VERB
inlawrev-3752	431	34	for	for	ADP
inlawrev-3752	431	35	the	the	DET
inlawrev-3752	431	36	benefit	benefit	NOUN
inlawrev-3752	431	37	of	of	ADP
inlawrev-3752	431	38	a	a	DET
inlawrev-3752	431	39	publicly	publicly	ADV
inlawrev-3752	431	40	supported	support	VERB
inlawrev-3752	431	41	organization	organization	NOUN
inlawrev-3752	431	42	and	and	CCONJ
inlawrev-3752	431	43	the	the	DET
inlawrev-3752	431	44	possibility	possibility	NOUN
inlawrev-3752	431	45	ofits	ofit	NOUN
inlawrev-3752	431	46	operating	operate	VERB
inlawrev-3752	431	47	for	for	ADP
inlawrev-3752	431	48	the	the	DET
inlawrev-3752	431	49	benefit	benefit	NOUN
inlawrev-3752	431	50	ofother	ofother	NOUN
inlawrev-3752	431	51	than	than	ADP
inlawrev-3752	431	52	a	a	DET
inlawrev-3752	431	53	publicly	publicly	ADV
inlawrev-3752	431	54	supported	support	VERB
inlawrev-3752	431	55	organization	organization	NOUN
inlawrev-3752	431	56	is	be	AUX
inlawrev-3752	431	57	a	a	DET
inlawrev-3752	431	58	remote	remote	ADJ
inlawrev-3752	431	59	contingency	contingency	NOUN
inlawrev-3752	431	60	;	;	PUNCT
inlawrev-3752	431	61	or	or	CCONJ
inlawrev-3752	431	62	(	(	PUNCT
inlawrev-3752	431	63	c	c	X
inlawrev-3752	431	64	)	)	PUNCT
inlawrev-3752	432	1	[	[	X
inlawrev-3752	432	2	p]ermit	p]ermit	VERB
inlawrev-3752	432	3	the	the	DET
inlawrev-3752	432	4	supporting	support	VERB
inlawrev-3752	432	5	organization	organization	NOUN
inlawrev-3752	432	6	to	to	PART
inlawrev-3752	432	7	vary	vary	VERB
inlawrev-3752	432	8	the	the	DET
inlawrev-3752	432	9	amount	amount	NOUN
inlawrev-3752	432	10	of	of	ADP
inlawrev-3752	432	11	its	its	PRON
inlawrev-3752	432	12	support	support	NOUN
inlawrev-3752	432	13	between	between	ADP
inlawrev-3752	432	14	different	different	ADJ
inlawrev-3752	432	15	designated	designate	VERB
inlawrev-3752	432	16	organizations	organization	NOUN
inlawrev-3752	432	17	,	,	PUNCT
inlawrev-3752	432	18	so	so	ADV
inlawrev-3752	432	19	long	long	ADV
inlawrev-3752	432	20	as	as	SCONJ
inlawrev-3752	432	21	it	it	PRON
inlawrev-3752	432	22	meets	meet	VERB
inlawrev-3752	432	23	the	the	DET
inlawrev-3752	432	24	requirements	requirement	NOUN
inlawrev-3752	432	25	of	of	ADP
inlawrev-3752	432	26	the	the	DET
inlawrev-3752	432	27	integral	integral	ADJ
inlawrev-3752	432	28	part	part	NOUN
inlawrev-3752	432	29	test	test	NOUN
inlawrev-3752	432	30	.	.	PUNCT
inlawrev-3752	432	31	.	.	PUNCT
inlawrev-3752	433	1	.	.	PUNCT
inlawrev-3752	434	1	with	with	ADP
inlawrev-3752	434	2	respect	respect	NOUN
inlawrev-3752	434	3	to	to	ADP
inlawrev-3752	434	4	at	at	ADV
inlawrev-3752	434	5	least	least	ADV
inlawrev-3752	434	6	one	one	NUM
inlawrev-3752	434	7	beneficiary	beneficiary	NOUN
inlawrev-3752	434	8	organization	organization	NOUN
inlawrev-3752	434	9	.	.	PUNCT
inlawrev-3752	435	1	i	i	PRON
inlawrev-3752	435	2	d.	d.	PROPN
inlawrev-3752	435	3	120	120	NUM
inlawrev-3752	435	4	.	.	PUNCT
inlawrev-3752	436	1	i	i	PRON
inlawrev-3752	436	2	d.	d.	PROPN
inlawrev-3752	436	3	§	§	PROPN
inlawrev-3752	436	4	1.509(a)-4(d)(2)(i)(b	1.509(a)-4(d)(2)(i)(b	PROPN
inlawrev-3752	436	5	)	)	PUNCT
inlawrev-3752	436	6	.	.	PUNCT
inlawrev-3752	437	1	121	121	NUM
inlawrev-3752	437	2	.	.	PUNCT
inlawrev-3752	438	1	/</.	/</.	PROPN
inlawrev-3752	438	2	§	§	PROPN
inlawrev-3752	438	3	1.509(a)-4(d)(2)(i)(b	1.509(a)-4(d)(2)(i)(b	PROPN
inlawrev-3752	438	4	)	)	PUNCT
inlawrev-3752	438	5	.	.	PUNCT
inlawrev-3752	439	1	2006	2006	NUM
inlawrev-3752	439	2	]	]	PUNCT
inlawrev-3752	439	3	supporting	support	VERB
inlawrev-3752	439	4	the	the	DET
inlawrev-3752	439	5	supporting	support	VERB
inlawrev-3752	439	6	organization	organization	NOUN
inlawrev-3752	439	7	223	223	NUM
inlawrev-3752	439	8	supports'^^	supports'^^	NOUN
inlawrev-3752	439	9	or	or	CCONJ
inlawrev-3752	439	10	(	(	PUNCT
inlawrev-3752	439	11	2	2	NUM
inlawrev-3752	439	12	)	)	PUNCT
inlawrev-3752	439	13	charities	charity	NOUN
inlawrev-3752	439	14	that	that	PRON
inlawrev-3752	439	15	are	be	AUX
inlawrev-3752	439	16	"	"	PUNCT
inlawrev-3752	439	17	closely	closely	ADV
inlawrev-3752	439	18	related	relate	VERB
inlawrev-3752	439	19	in	in	ADP
inlawrev-3752	439	20	purpose	purpose	NOUN
inlawrev-3752	439	21	or	or	CCONJ
inlawrev-3752	439	22	function	function	NOUN
inlawrev-3752	439	23	"	"	PUNCT
inlawrev-3752	439	24	to	to	ADP
inlawrev-3752	439	25	that	that	DET
inlawrev-3752	439	26	charity	charity	NOUN
inlawrev-3752	439	27	(	(	PUNCT
inlawrev-3752	439	28	or	or	CCONJ
inlawrev-3752	439	29	charities	charity	NOUN
inlawrev-3752	439	30	)	)	PUNCT
inlawrev-3752	439	31	.	.	PUNCT
inlawrev-3752	440	1	*	*	PUNCT
inlawrev-3752	440	2	^^	^^	PUNCT
inlawrev-3752	440	3	in	in	ADP
inlawrev-3752	440	4	accord	accord	NOUN
inlawrev-3752	440	5	with	with	ADP
inlawrev-3752	440	6	the	the	DET
inlawrev-3752	440	7	more	more	ADV
inlawrev-3752	440	8	generous	generous	ADJ
inlawrev-3752	440	9	specification	specification	NOUN
inlawrev-3752	440	10	standards	standard	NOUN
inlawrev-3752	440	11	afforded	afford	VERB
inlawrev-3752	440	12	types	type	NOUN
inlawrev-3752	440	13	i	i	PRON
inlawrev-3752	440	14	and	and	CCONJ
inlawrev-3752	440	15	h	h	NOUN
inlawrev-3752	440	16	,	,	PUNCT
inlawrev-3752	440	17	these	these	DET
inlawrev-3752	440	18	organizations	organization	NOUN
inlawrev-3752	440	19	can	can	AUX
inlawrev-3752	440	20	more	more	ADV
inlawrev-3752	440	21	easily	easily	ADV
inlawrev-3752	440	22	substitute	substitute	VERB
inlawrev-3752	440	23	a	a	DET
inlawrev-3752	440	24	specified	specified	ADJ
inlawrev-3752	440	25	charity	charity	NOUN
inlawrev-3752	440	26	than	than	ADP
inlawrev-3752	440	27	the	the	DET
inlawrev-3752	440	28	type	type	NOUN
inlawrev-3752	440	29	hi	hi	INTJ
inlawrev-3752	440	30	structure	structure	NOUN
inlawrev-3752	440	31	.	.	PUNCT
inlawrev-3752	441	1	'	'	PUNCT
inlawrev-3752	441	2	^"^	^"^	PROPN
inlawrev-3752	441	3	d.	d.	PROPN
inlawrev-3752	441	4	the	the	DET
inlawrev-3752	441	5	operational	operational	ADJ
inlawrev-3752	441	6	test	test	NOUN
inlawrev-3752	441	7	in	in	ADP
inlawrev-3752	441	8	addition	addition	NOUN
inlawrev-3752	441	9	to	to	ADP
inlawrev-3752	441	10	meeting	meet	VERB
inlawrev-3752	441	11	the	the	DET
inlawrev-3752	441	12	various	various	ADJ
inlawrev-3752	441	13	aspects	aspect	NOUN
inlawrev-3752	441	14	of	of	ADP
inlawrev-3752	441	15	the	the	DET
inlawrev-3752	441	16	organizational	organizational	ADJ
inlawrev-3752	441	17	test	test	NOUN
inlawrev-3752	441	18	,	,	PUNCT
inlawrev-3752	441	19	supporting	support	VERB
inlawrev-3752	441	20	organizations	organization	NOUN
inlawrev-3752	441	21	must	must	AUX
inlawrev-3752	441	22	also	also	ADV
inlawrev-3752	441	23	meet	meet	VERB
inlawrev-3752	441	24	the	the	DET
inlawrev-3752	441	25	operational	operational	ADJ
inlawrev-3752	441	26	test.^^^	test.^^^	PROPN
inlawrev-3752	441	27	the	the	DET
inlawrev-3752	441	28	operational	operational	ADJ
inlawrev-3752	441	29	test	test	NOUN
inlawrev-3752	441	30	—	—	PUNCT
inlawrev-3752	441	31	which	which	PRON
inlawrev-3752	441	32	requires	require	VERB
inlawrev-3752	441	33	that	that	SCONJ
inlawrev-3752	441	34	a	a	DET
inlawrev-3752	441	35	supporting	support	VERB
inlawrev-3752	441	36	organization	organization	NOUN
inlawrev-3752	441	37	be	be	AUX
inlawrev-3752	441	38	''	''	PUNCT
inlawrev-3752	441	39	operated	operate	VERB
inlawrev-3752	441	40	exclusively	exclusively	ADV
inlawrev-3752	441	41	to	to	PART
inlawrev-3752	441	42	support	support	VERB
inlawrev-3752	441	43	"	"	PUNCT
inlawrev-3752	441	44	'	'	PUNCT
inlawrev-3752	441	45	^^	^^	ADP
inlawrev-3752	441	46	its	its	PRON
inlawrev-3752	441	47	supported	support	VERB
inlawrev-3752	441	48	charity	charity	NOUN
inlawrev-3752	441	49	—	—	PUNCT
inlawrev-3752	441	50	requires	require	VERB
inlawrev-3752	441	51	that	that	SCONJ
inlawrev-3752	441	52	the	the	DET
inlawrev-3752	441	53	supporting	support	VERB
inlawrev-3752	441	54	organization	organization	NOUN
inlawrev-3752	441	55	have	have	VERB
inlawrev-3752	441	56	(	(	PUNCT
inlawrev-3752	441	57	1	1	X
inlawrev-3752	441	58	)	)	PUNCT
inlawrev-3752	441	59	permissible	permissible	ADJ
inlawrev-3752	441	60	beneficiaries^^^	beneficiaries^^^	NOUN
inlawrev-3752	441	61	and	and	CCONJ
inlawrev-3752	441	62	(	(	PUNCT
inlawrev-3752	441	63	2	2	NUM
inlawrev-3752	441	64	)	)	PUNCT
inlawrev-3752	441	65	permissible	permissible	ADJ
inlawrev-3752	441	66	activities	activity	NOUN
inlawrev-3752	441	67	.	.	PUNCT
inlawrev-3752	442	1	^^^	^^^	NOUN
inlawrev-3752	442	2	1	1	X
inlawrev-3752	442	3	.	.	PUNCT
inlawrev-3752	443	1	the	the	DET
inlawrev-3752	443	2	permissible	permissible	ADJ
inlawrev-3752	443	3	beneficiaries	beneficiary	NOUN
inlawrev-3752	443	4	test.—^the	test.—^the	DET
inlawrev-3752	443	5	permissible	permissible	ADJ
inlawrev-3752	443	6	beneficiaries	beneficiary	NOUN
inlawrev-3752	443	7	test	test	NOUN
inlawrev-3752	443	8	of	of	ADP
inlawrev-3752	443	9	the	the	DET
inlawrev-3752	443	10	operational	operational	ADJ
inlawrev-3752	443	11	test	test	NOUN
inlawrev-3752	443	12	is	be	AUX
inlawrev-3752	443	13	met	meet	VERB
inlawrev-3752	443	14	if	if	SCONJ
inlawrev-3752	443	15	the	the	DET
inlawrev-3752	443	16	supporting	support	VERB
inlawrev-3752	443	17	organization	organization	NOUN
inlawrev-3752	443	18	engages	engage	VERB
inlawrev-3752	443	19	only	only	ADV
inlawrev-3752	443	20	in	in	ADP
inlawrev-3752	443	21	activities	activity	NOUN
inlawrev-3752	443	22	that	that	PRON
inlawrev-3752	443	23	benefit	benefit	VERB
inlawrev-3752	443	24	or	or	CCONJ
inlawrev-3752	443	25	support	support	VERB
inlawrev-3752	443	26	the	the	DET
inlawrev-3752	443	27	supported	support	VERB
inlawrev-3752	443	28	charity	charity	NOUN
inlawrev-3752	443	29	.	.	PUNCT
inlawrev-3752	444	1	*	*	PUNCT
inlawrev-3752	444	2	^^	^^	PUNCT
inlawrev-3752	444	3	these	these	DET
inlawrev-3752	444	4	activities	activity	NOUN
inlawrev-3752	444	5	could	could	AUX
inlawrev-3752	444	6	include	include	VERB
inlawrev-3752	444	7	furnishing	furnish	VERB
inlawrev-3752	444	8	facilities	facility	NOUN
inlawrev-3752	444	9	or	or	CCONJ
inlawrev-3752	444	10	services	service	NOUN
inlawrev-3752	444	11	,	,	PUNCT
inlawrev-3752	444	12	or	or	CCONJ
inlawrev-3752	444	13	even	even	ADV
inlawrev-3752	444	14	cash	cash	NOUN
inlawrev-3752	444	15	payments	payment	NOUN
inlawrev-3752	444	16	,	,	PUNCT
inlawrev-3752	444	17	to	to	ADP
inlawrev-3752	444	18	individual	individual	ADJ
inlawrev-3752	444	19	members	member	NOUN
inlawrev-3752	444	20	of	of	ADP
inlawrev-3752	444	21	the	the	DET
inlawrev-3752	444	22	charitable	charitable	ADJ
inlawrev-3752	444	23	class	class	NOUN
inlawrev-3752	444	24	the	the	DET
inlawrev-3752	444	25	supported	support	VERB
inlawrev-3752	444	26	charity	charity	NOUN
inlawrev-3752	444	27	benefits	benefit	NOUN
inlawrev-3752	444	28	.	.	PUNCT
inlawrev-3752	445	1	^^	^^	PUNCT
inlawrev-3752	445	2	°	°	NOUN
inlawrev-3752	445	3	the	the	DET
inlawrev-3752	445	4	activities	activity	NOUN
inlawrev-3752	445	5	could	could	AUX
inlawrev-3752	445	6	also	also	ADV
inlawrev-3752	445	7	include	include	VERB
inlawrev-3752	445	8	contributing	contribute	VERB
inlawrev-3752	445	9	payments	payment	NOUN
inlawrev-3752	445	10	indirectly	indirectly	ADV
inlawrev-3752	445	11	(	(	PUNCT
inlawrev-3752	445	12	through	through	ADP
inlawrev-3752	445	13	an	an	DET
inlawrev-3752	445	14	unaffiliated	unaffiliated	ADJ
inlawrev-3752	445	15	organization	organization	NOUN
inlawrev-3752	445	16	)	)	PUNCT
inlawrev-3752	445	17	to	to	ADP
inlawrev-3752	445	18	a	a	DET
inlawrev-3752	445	19	member	member	NOUN
inlawrev-3752	445	20	of	of	ADP
inlawrev-3752	445	21	the	the	DET
inlawrev-3752	445	22	charitable	charitable	ADJ
inlawrev-3752	445	23	class	class	NOUN
inlawrev-3752	445	24	the	the	DET
inlawrev-3752	445	25	supported	support	VERB
inlawrev-3752	445	26	charity	charity	NOUN
inlawrev-3752	445	27	benefits.^^^	benefits.^^^	PROPN
inlawrev-3752	445	28	2	2	X
inlawrev-3752	445	29	.	.	PUNCT
inlawrev-3752	446	1	the	the	DET
inlawrev-3752	446	2	permissible	permissible	ADJ
inlawrev-3752	446	3	activities	activity	NOUN
inlawrev-3752	446	4	test.—in	test.—in	NOUN
inlawrev-3752	446	5	order	order	NOUN
inlawrev-3752	446	6	to	to	PART
inlawrev-3752	446	7	meet	meet	VERB
inlawrev-3752	446	8	the	the	DET
inlawrev-3752	446	9	permissible	permissible	ADJ
inlawrev-3752	446	10	activities	activity	NOUN
inlawrev-3752	446	11	test	test	NOUN
inlawrev-3752	446	12	of	of	ADP
inlawrev-3752	446	13	the	the	DET
inlawrev-3752	446	14	operational	operational	ADJ
inlawrev-3752	446	15	test	test	NOUN
inlawrev-3752	446	16	,	,	PUNCT
inlawrev-3752	446	17	a	a	DET
inlawrev-3752	446	18	supporting	support	VERB
inlawrev-3752	446	19	organization	organization	NOUN
inlawrev-3752	446	20	need	need	AUX
inlawrev-3752	446	21	not	not	PART
inlawrev-3752	446	22	distribute	distribute	VERB
inlawrev-3752	446	23	money	money	NOUN
inlawrev-3752	446	24	directly	directly	ADV
inlawrev-3752	446	25	to	to	ADP
inlawrev-3752	446	26	the	the	DET
inlawrev-3752	446	27	supported	support	VERB
inlawrev-3752	446	28	charity	charity	NOUN
inlawrev-3752	446	29	.	.	PUNCT
inlawrev-3752	447	1	'	'	PUNCT
inlawrev-3752	447	2	^^	^^	PUNCT
inlawrev-3752	447	3	this	this	DET
inlawrev-3752	447	4	requirement	requirement	NOUN
inlawrev-3752	447	5	can	can	AUX
inlawrev-3752	447	6	be	be	AUX
inlawrev-3752	447	7	met	meet	VERB
inlawrev-3752	447	8	if	if	SCONJ
inlawrev-3752	447	9	the	the	DET
inlawrev-3752	447	10	supporting	support	VERB
inlawrev-3752	447	11	organization	organization	NOUN
inlawrev-3752	447	12	merely	merely	ADV
inlawrev-3752	447	13	spends	spend	VERB
inlawrev-3752	447	14	its	its	PRON
inlawrev-3752	447	15	income	income	NOUN
inlawrev-3752	447	16	to	to	PART
inlawrev-3752	447	17	engage	engage	VERB
inlawrev-3752	447	18	in	in	ADP
inlawrev-3752	447	19	122	122	NUM
inlawrev-3752	447	20	.	.	PUNCT
inlawrev-3752	448	1	i	i	PRON
inlawrev-3752	448	2	d.	d.	PROPN
inlawrev-3752	448	3	§	§	PROPN
inlawrev-3752	448	4	1.509(a)-4(d)(2)(i)(b)(l	1.509(a)-4(d)(2)(i)(b)(l	NOUN
inlawrev-3752	448	5	)	)	PUNCT
inlawrev-3752	448	6	.	.	PUNCT
inlawrev-3752	449	1	123	123	NUM
inlawrev-3752	449	2	.	.	PUNCT
inlawrev-3752	450	1	i	i	PRON
inlawrev-3752	450	2	d.	d.	PROPN
inlawrev-3752	450	3	§	§	PROPN
inlawrev-3752	450	4	1.509(a)-4(d)(2)(i)(b)(2	1.509(a)-4(d)(2)(i)(b)(2	NUM
inlawrev-3752	450	5	)	)	PUNCT
inlawrev-3752	450	6	.	.	PUNCT
inlawrev-3752	451	1	124	124	NUM
inlawrev-3752	451	2	.	.	PUNCT
inlawrev-3752	452	1	i	i	PRON
inlawrev-3752	452	2	d.	d.	PROPN
inlawrev-3752	452	3	§	§	PROPN
inlawrev-3752	452	4	1.509(a)-4(d)(3)(i)-(iii	1.509(a)-4(d)(3)(i)-(iii	PROPN
inlawrev-3752	452	5	)	)	PUNCT
inlawrev-3752	452	6	.	.	PUNCT
inlawrev-3752	453	1	the	the	DET
inlawrev-3752	453	2	governing	govern	VERB
inlawrev-3752	453	3	documents	document	NOUN
inlawrev-3752	453	4	of	of	ADP
inlawrev-3752	453	5	type	type	NOUN
inlawrev-3752	453	6	i	i	PRON
inlawrev-3752	453	7	and	and	CCONJ
inlawrev-3752	453	8	type	type	PROPN
inlawrev-3752	453	9	ii	ii	PROPN
inlawrev-3752	453	10	organizations	organization	NOUN
inlawrev-3752	453	11	may	may	AUX
inlawrev-3752	453	12	(	(	PUNCT
inlawrev-3752	453	13	i	i	NOUN
inlawrev-3752	453	14	)	)	PUNCT
inlawrev-3752	454	1	[	[	X
inlawrev-3752	454	2	pjermit	pjermit	VERB
inlawrev-3752	454	3	the	the	DET
inlawrev-3752	454	4	substitution	substitution	NOUN
inlawrev-3752	454	5	of	of	ADP
inlawrev-3752	454	6	one	one	NUM
inlawrev-3752	454	7	[	[	X
inlawrev-3752	454	8	supported	support	VERB
inlawrev-3752	454	9	charity	charity	NOUN
inlawrev-3752	454	10	]	]	PUNCT
inlawrev-3752	454	11	within	within	ADP
inlawrev-3752	454	12	a	a	DET
inlawrev-3752	454	13	designated	designate	VERB
inlawrev-3752	454	14	class	class	NOUN
inlawrev-3752	454	15	for	for	ADP
inlawrev-3752	454	16	another	another	DET
inlawrev-3752	454	17	[	[	X
inlawrev-3752	454	18	supported	support	VERB
inlawrev-3752	454	19	charity	charity	NOUN
inlawrev-3752	454	20	]	]	PUNCT
inlawrev-3752	454	21	either	either	CCONJ
inlawrev-3752	454	22	in	in	ADP
inlawrev-3752	454	23	the	the	DET
inlawrev-3752	454	24	same	same	ADJ
inlawrev-3752	454	25	or	or	CCONJ
inlawrev-3752	454	26	a	a	DET
inlawrev-3752	454	27	different	different	ADJ
inlawrev-3752	454	28	class	class	NOUN
inlawrev-3752	454	29	designated	designate	VERB
inlawrev-3752	454	30	in	in	ADP
inlawrev-3752	454	31	the	the	DET
inlawrev-3752	454	32	articles	article	NOUN
inlawrev-3752	454	33	;	;	PUNCT
inlawrev-3752	454	34	(	(	PUNCT
inlawrev-3752	454	35	ii	ii	NOUN
inlawrev-3752	454	36	)	)	PUNCT
inlawrev-3752	455	1	[	[	X
inlawrev-3752	455	2	p]ermit	p]ermit	VERB
inlawrev-3752	455	3	the	the	DET
inlawrev-3752	455	4	supporting	support	VERB
inlawrev-3752	455	5	organization	organization	NOUN
inlawrev-3752	455	6	to	to	PART
inlawrev-3752	455	7	operate	operate	VERB
inlawrev-3752	455	8	for	for	ADP
inlawrev-3752	455	9	the	the	DET
inlawrev-3752	455	10	benefit	benefit	NOUN
inlawrev-3752	455	11	of	of	ADP
inlawrev-3752	455	12	new	new	ADJ
inlawrev-3752	455	13	or	or	CCONJ
inlawrev-3752	455	14	additional	additional	ADJ
inlawrev-3752	455	15	[	[	X
inlawrev-3752	455	16	supported	support	VERB
inlawrev-3752	455	17	charities	charity	NOUN
inlawrev-3752	455	18	]	]	X
inlawrev-3752	455	19	ofthe	ofthe	NOUN
inlawrev-3752	455	20	same	same	ADJ
inlawrev-3752	455	21	or	or	CCONJ
inlawrev-3752	455	22	a	a	DET
inlawrev-3752	455	23	different	different	ADJ
inlawrev-3752	455	24	class	class	NOUN
inlawrev-3752	455	25	designated	designate	VERB
inlawrev-3752	455	26	in	in	ADP
inlawrev-3752	455	27	the	the	DET
inlawrev-3752	455	28	articles	article	NOUN
inlawrev-3752	455	29	;	;	PUNCT
inlawrev-3752	455	30	or	or	CCONJ
inlawrev-3752	455	31	(	(	PUNCT
inlawrev-3752	455	32	iii	iii	X
inlawrev-3752	455	33	)	)	PUNCT
inlawrev-3752	456	1	[	[	X
inlawrev-3752	456	2	p]ermit	p]ermit	VERB
inlawrev-3752	456	3	the	the	DET
inlawrev-3752	456	4	supporting	support	VERB
inlawrev-3752	456	5	organization	organization	NOUN
inlawrev-3752	456	6	to	to	PART
inlawrev-3752	456	7	vary	vary	VERB
inlawrev-3752	456	8	the	the	DET
inlawrev-3752	456	9	amount	amount	NOUN
inlawrev-3752	456	10	of	of	ADP
inlawrev-3752	456	11	its	its	PRON
inlawrev-3752	456	12	support	support	NOUN
inlawrev-3752	456	13	among	among	ADP
inlawrev-3752	456	14	different	different	ADJ
inlawrev-3752	456	15	[	[	X
inlawrev-3752	456	16	supported	support	VERB
inlawrev-3752	456	17	charities	charity	NOUN
inlawrev-3752	456	18	]	]	PUNCT
inlawrev-3752	456	19	within	within	ADP
inlawrev-3752	456	20	the	the	DET
inlawrev-3752	456	21	class	class	NOUN
inlawrev-3752	456	22	or	or	CCONJ
inlawrev-3752	456	23	classes	class	NOUN
inlawrev-3752	456	24	oforganizations	oforganization	NOUN
inlawrev-3752	456	25	designated	designate	VERB
inlawrev-3752	456	26	by	by	ADP
inlawrev-3752	456	27	the	the	DET
inlawrev-3752	456	28	articles	article	NOUN
inlawrev-3752	456	29	.	.	PUNCT
inlawrev-3752	457	1	i	i	PRON
inlawrev-3752	457	2	d	d	PROPN
inlawrev-3752	457	3	125	125	NUM
inlawrev-3752	457	4	.	.	PUNCT
inlawrev-3752	458	1	i	i	PRON
inlawrev-3752	458	2	d	d	PROPN
inlawrev-3752	458	3	§	§	PROPN
inlawrev-3752	458	4	1.509(a)-4(b)(2	1.509(a)-4(b)(2	NUM
inlawrev-3752	458	5	)	)	PUNCT
inlawrev-3752	458	6	.	.	PUNCT
inlawrev-3752	459	1	126	126	NUM
inlawrev-3752	459	2	.	.	PUNCT
inlawrev-3752	460	1	i	i	PRON
inlawrev-3752	460	2	d.	d.	PROPN
inlawrev-3752	460	3	§	§	PROPN
inlawrev-3752	460	4	1.509(a)-4(e)(l	1.509(a)-4(e)(l	PROPN
inlawrev-3752	460	5	)	)	PUNCT
inlawrev-3752	460	6	.	.	PUNCT
inlawrev-3752	461	1	127	127	NUM
inlawrev-3752	461	2	.	.	PUNCT
inlawrev-3752	462	1	i	i	PRON
inlawrev-3752	462	2	d.	d.	PROPN
inlawrev-3752	462	3	128	128	NUM
inlawrev-3752	462	4	.	.	PUNCT
inlawrev-3752	463	1	i	i	PRON
inlawrev-3752	463	2	d.	d.	PROPN
inlawrev-3752	463	3	§	§	PROPN
inlawrev-3752	463	4	1.509(a)-4(e)(2	1.509(a)-4(e)(2	NUM
inlawrev-3752	463	5	)	)	PUNCT
inlawrev-3752	463	6	.	.	PUNCT
inlawrev-3752	464	1	129	129	NUM
inlawrev-3752	464	2	.	.	PUNCT
inlawrev-3752	465	1	i	i	PRON
inlawrev-3752	465	2	d.	d.	PROPN
inlawrev-3752	465	3	§	§	PROPN
inlawrev-3752	465	4	1.509(a)-4(e)(l	1.509(a)-4(e)(l	PROPN
inlawrev-3752	465	5	)	)	PUNCT
inlawrev-3752	465	6	.	.	PUNCT
inlawrev-3752	466	1	130	130	NUM
inlawrev-3752	466	2	.	.	PUNCT
inlawrev-3752	467	1	i	i	PRON
inlawrev-3752	467	2	d.	d.	PROPN
inlawrev-3752	467	3	131	131	NUM
inlawrev-3752	467	4	.	.	PUNCT
inlawrev-3752	468	1	i	i	PRON
inlawrev-3752	468	2	d.	d.	PROPN
inlawrev-3752	468	3	the	the	DET
inlawrev-3752	468	4	payment	payment	NOUN
inlawrev-3752	468	5	must	must	AUX
inlawrev-3752	468	6	"	"	PUNCT
inlawrev-3752	468	7	[	[	PUNCT
inlawrev-3752	468	8	constitute	constitute	VERB
inlawrev-3752	468	9	]	]	X
inlawrev-3752	468	10	a	a	DET
inlawrev-3752	468	11	grant	grant	NOUN
inlawrev-3752	468	12	to	to	ADP
inlawrev-3752	468	13	an	an	DET
inlawrev-3752	468	14	individual	individual	NOUN
inlawrev-3752	468	15	rather	rather	ADV
inlawrev-3752	468	16	than	than	ADP
inlawrev-3752	468	17	a	a	DET
inlawrev-3752	468	18	grant	grant	NOUN
inlawrev-3752	468	19	to	to	ADP
inlawrev-3752	468	20	an	an	DET
inlawrev-3752	468	21	organization	organization	NOUN
inlawrev-3752	468	22	.	.	PUNCT
inlawrev-3752	468	23	"	"	PUNCT
inlawrev-3752	469	1	i	i	PRON
inlawrev-3752	469	2	d.	d.	PROPN
inlawrev-3752	469	3	132	132	NUM
inlawrev-3752	469	4	.	.	PUNCT
inlawrev-3752	470	1	i	i	PRON
inlawrev-3752	470	2	d.	d.	PROPN
inlawrev-3752	470	3	§	§	PROPN
inlawrev-3752	470	4	1.509(a)-4(e)(2	1.509(a)-4(e)(2	NUM
inlawrev-3752	470	5	)	)	PUNCT
inlawrev-3752	470	6	.	.	PUNCT
inlawrev-3752	471	1	224	224	NUM
inlawrev-3752	471	2	indiana	indiana	PROPN
inlawrev-3752	471	3	law	law	PROPN
inlawrev-3752	471	4	review	review	NOUN
inlawrev-3752	471	5	[	[	X
inlawrev-3752	471	6	vol	vol	NOUN
inlawrev-3752	471	7	.	.	PUNCT
inlawrev-3752	472	1	39:207	39:207	NUM
inlawrev-3752	472	2	independent	independent	ADJ
inlawrev-3752	472	3	activities	activity	NOUN
inlawrev-3752	472	4	or	or	CCONJ
inlawrev-3752	472	5	programs	program	NOUN
inlawrev-3752	472	6	that	that	PRON
inlawrev-3752	472	7	benefit	benefit	VERB
inlawrev-3752	472	8	the	the	DET
inlawrev-3752	472	9	supported	support	VERB
inlawrev-3752	472	10	charity	charity	NOUN
inlawrev-3752	472	11	.	.	PUNCT
inlawrev-3752	473	1	^^^	^^^	NOUN
inlawrev-3752	473	2	it	it	PRON
inlawrev-3752	473	3	is	be	AUX
inlawrev-3752	473	4	also	also	ADV
inlawrev-3752	473	5	appropriate	appropriate	ADJ
inlawrev-3752	473	6	for	for	SCONJ
inlawrev-3752	473	7	the	the	DET
inlawrev-3752	473	8	supporting	support	VERB
inlawrev-3752	473	9	organization	organization	NOUN
inlawrev-3752	473	10	to	to	PART
inlawrev-3752	473	11	raise	raise	VERB
inlawrev-3752	473	12	funds	fund	NOUN
inlawrev-3752	473	13	for	for	ADP
inlawrev-3752	473	14	the	the	DET
inlawrev-3752	473	15	supported	support	VERB
inlawrev-3752	473	16	charity	charity	NOUN
inlawrev-3752	473	17	or	or	CCONJ
inlawrev-3752	473	18	for	for	ADP
inlawrev-3752	473	19	permissible	permissible	ADJ
inlawrev-3752	473	20	beneficiaries	beneficiary	NOUN
inlawrev-3752	473	21	,	,	PUNCT
inlawrev-3752	473	22	such	such	ADJ
inlawrev-3752	473	23	as	as	ADP
inlawrev-3752	473	24	by	by	ADP
inlawrev-3752	473	25	hosting	host	VERB
inlawrev-3752	473	26	fund	fund	NOUN
inlawrev-3752	473	27	raising	raise	VERB
inlawrev-3752	473	28	dinners	dinner	NOUN
inlawrev-3752	473	29	or	or	CCONJ
inlawrev-3752	473	30	soliciting	solicit	VERB
inlawrev-3752	473	31	contributions.*^"^	contributions.*^"^	NOUN
inlawrev-3752	473	32	e.	e.	PROPN
inlawrev-3752	473	33	the	the	DET
inlawrev-3752	473	34	control	control	PROPN
inlawrev-3752	473	35	test	test	NOUN
inlawrev-3752	473	36	once	once	ADV
inlawrev-3752	473	37	a	a	DET
inlawrev-3752	473	38	supporting	support	VERB
inlawrev-3752	473	39	organization	organization	NOUN
inlawrev-3752	473	40	has	have	AUX
inlawrev-3752	473	41	passed	pass	VERB
inlawrev-3752	473	42	the	the	DET
inlawrev-3752	473	43	organizational	organizational	ADJ
inlawrev-3752	473	44	and	and	CCONJ
inlawrev-3752	473	45	operational	operational	ADJ
inlawrev-3752	473	46	tests	test	NOUN
inlawrev-3752	473	47	,	,	PUNCT
inlawrev-3752	473	48	and	and	CCONJ
inlawrev-3752	473	49	all	all	PRON
inlawrev-3752	473	50	of	of	ADP
inlawrev-3752	473	51	the	the	DET
inlawrev-3752	473	52	subtests	subtest	NOUN
inlawrev-3752	473	53	related	relate	VERB
inlawrev-3752	473	54	to	to	ADP
inlawrev-3752	473	55	its	its	PRON
inlawrev-3752	473	56	status	status	NOUN
inlawrev-3752	473	57	as	as	ADP
inlawrev-3752	473	58	a	a	DET
inlawrev-3752	473	59	type	type	NOUN
inlawrev-3752	473	60	i	i	PRON
inlawrev-3752	473	61	,	,	PUNCT
inlawrev-3752	473	62	type	type	NOUN
inlawrev-3752	473	63	h	h	NOUN
inlawrev-3752	473	64	,	,	PUNCT
inlawrev-3752	473	65	or	or	CCONJ
inlawrev-3752	473	66	type	type	NOUN
inlawrev-3752	473	67	in	in	ADP
inlawrev-3752	473	68	organization	organization	NOUN
inlawrev-3752	473	69	,	,	PUNCT
inlawrev-3752	473	70	it	it	PRON
inlawrev-3752	473	71	still	still	ADV
inlawrev-3752	473	72	must	must	AUX
inlawrev-3752	473	73	pass	pass	VERB
inlawrev-3752	473	74	a	a	DET
inlawrev-3752	473	75	control	control	NOUN
inlawrev-3752	473	76	test	test	NOUN
inlawrev-3752	473	77	.	.	PUNCT
inlawrev-3752	474	1	'^^	'^^	X
inlawrev-3752	474	2	the	the	DET
inlawrev-3752	474	3	"	"	PUNCT
inlawrev-3752	474	4	supporting	support	VERB
inlawrev-3752	474	5	organization	organization	NOUN
inlawrev-3752	474	6	may	may	AUX
inlawrev-3752	474	7	not	not	PART
inlawrev-3752	474	8	be	be	AUX
inlawrev-3752	474	9	controlled	control	VERB
inlawrev-3752	474	10	directly	directly	ADV
inlawrev-3752	474	11	or	or	CCONJ
inlawrev-3752	474	12	indirectly	indirectly	ADV
inlawrev-3752	474	13	by	by	ADP
inlawrev-3752	474	14	one	one	NUM
inlawrev-3752	474	15	or	or	CCONJ
inlawrev-3752	474	16	more	more	ADJ
inlawrev-3752	474	17	disqualified	disqualify	VERB
inlawrev-3752	474	18	persons	person	NOUN
inlawrev-3752	474	19	.	.	PUNCT
inlawrev-3752	475	1	"*^^	"*^^	NOUN
inlawrev-3752	475	2	a	a	DET
inlawrev-3752	475	3	"	"	PUNCT
inlawrev-3752	475	4	disqualified	disqualified	ADJ
inlawrev-3752	475	5	person	person	NOUN
inlawrev-3752	475	6	"	"	PUNCT
inlawrev-3752	475	7	is	be	AUX
inlawrev-3752	475	8	any	any	DET
inlawrev-3752	475	9	one	one	NUM
inlawrev-3752	475	10	of	of	ADP
inlawrev-3752	475	11	a	a	DET
inlawrev-3752	475	12	list	list	NOUN
inlawrev-3752	475	13	of	of	ADP
inlawrev-3752	475	14	individuals	individual	NOUN
inlawrev-3752	475	15	or	or	CCONJ
inlawrev-3752	475	16	organizations	organization	NOUN
inlawrev-3752	475	17	that	that	PRON
inlawrev-3752	475	18	have	have	VERB
inlawrev-3752	475	19	certain	certain	ADJ
inlawrev-3752	475	20	relationships	relationship	NOUN
inlawrev-3752	475	21	with	with	ADP
inlawrev-3752	475	22	the	the	DET
inlawrev-3752	475	23	organization.*^^	organization.*^^	ADJ
inlawrev-3752	475	24	disqualified	disqualify	VERB
inlawrev-3752	475	25	persons	person	NOUN
inlawrev-3752	475	26	include	include	VERB
inlawrev-3752	475	27	the	the	DET
inlawrev-3752	475	28	donor	donor	NOUN
inlawrev-3752	475	29	,	,	PUNCT
inlawrev-3752	475	30	certain	certain	ADJ
inlawrev-3752	475	31	of	of	ADP
inlawrev-3752	475	32	the	the	DET
inlawrev-3752	475	33	donor	donor	NOUN
inlawrev-3752	475	34	's	's	PART
inlawrev-3752	475	35	relatives	relative	NOUN
inlawrev-3752	475	36	,	,	PUNCT
inlawrev-3752	475	37	and	and	CCONJ
inlawrev-3752	475	38	businesses	business	NOUN
inlawrev-3752	475	39	controlled	control	VERB
inlawrev-3752	475	40	by	by	ADP
inlawrev-3752	475	41	the	the	DET
inlawrev-3752	475	42	donor	donor	NOUN
inlawrev-3752	475	43	or	or	CCONJ
inlawrev-3752	475	44	his	his	PRON
inlawrev-3752	475	45	relatives	relative	NOUN
inlawrev-3752	475	46	.	.	PUNCT
inlawrev-3752	476	1	*	*	PUNCT
inlawrev-3752	476	2	^^	^^	NUM
inlawrev-3752	476	3	publicly	publicly	ADV
inlawrev-3752	476	4	supported	support	VERB
inlawrev-3752	476	5	charities	charity	NOUN
inlawrev-3752	476	6	and	and	CCONJ
inlawrev-3752	476	7	managers	manager	NOUN
inlawrev-3752	476	8	offoundations	offoundation	NOUN
inlawrev-3752	476	9	generally	generally	ADV
inlawrev-3752	476	10	are	be	AUX
inlawrev-3752	476	11	excluded	exclude	VERB
inlawrev-3752	476	12	from	from	ADP
inlawrev-3752	476	13	the	the	DET
inlawrev-3752	476	14	definition	definition	NOUN
inlawrev-3752	476	15	of	of	ADP
inlawrev-3752	476	16	disqualified	disqualify	VERB
inlawrev-3752	476	17	persons	person	NOUN
inlawrev-3752	476	18	in	in	ADP
inlawrev-3752	476	19	this	this	DET
inlawrev-3752	476	20	context	context	NOUN
inlawrev-3752	476	21	.	.	PUNCT
inlawrev-3752	477	1	*	*	PUNCT
inlawrev-3752	477	2	^^	^^	PUNCT
inlawrev-3752	477	3	an	an	DET
inlawrev-3752	477	4	organization	organization	NOUN
inlawrev-3752	477	5	is	be	AUX
inlawrev-3752	477	6	considered	consider	VERB
inlawrev-3752	477	7	controlled	control	VERB
inlawrev-3752	477	8	if	if	SCONJ
inlawrev-3752	477	9	the	the	DET
inlawrev-3752	477	10	disqualified	disqualify	VERB
inlawrev-3752	477	11	persons	person	NOUN
inlawrev-3752	477	12	can	can	AUX
inlawrev-3752	477	13	aggregate	aggregate	VERB
inlawrev-3752	477	14	their	their	PRON
inlawrev-3752	477	15	positions	position	NOUN
inlawrev-3752	477	16	of	of	ADP
inlawrev-3752	477	17	authority	authority	NOUN
inlawrev-3752	477	18	or	or	CCONJ
inlawrev-3752	477	19	their	their	PRON
inlawrev-3752	477	20	votes	vote	NOUN
inlawrev-3752	477	21	and	and	CCONJ
inlawrev-3752	477	22	cause	cause	VERB
inlawrev-3752	477	23	the	the	DET
inlawrev-3752	477	24	supporting	support	VERB
inlawrev-3752	477	25	organization	organization	NOUN
inlawrev-3752	477	26	"	"	PUNCT
inlawrev-3752	477	27	to	to	PART
inlawrev-3752	477	28	perform	perform	VERB
inlawrev-3752	477	29	any	any	DET
inlawrev-3752	477	30	act	act	NOUN
inlawrev-3752	477	31	which	which	PRON
inlawrev-3752	477	32	significantly	significantly	ADV
inlawrev-3752	477	33	affects	affect	VERB
inlawrev-3752	477	34	its	its	PRON
inlawrev-3752	477	35	operation	operation	NOUN
inlawrev-3752	477	36	.	.	PUNCT
inlawrev-3752	478	1	"*"*^	"*"*^	PUNCT
inlawrev-3752	478	2	generally	generally	ADV
inlawrev-3752	478	3	,	,	PUNCT
inlawrev-3752	478	4	a	a	DET
inlawrev-3752	478	5	supporting	support	VERB
inlawrev-3752	478	6	organization	organization	NOUN
inlawrev-3752	478	7	is	be	AUX
inlawrev-3752	478	8	considered	consider	VERB
inlawrev-3752	478	9	controlled	control	VERB
inlawrev-3752	478	10	by	by	ADP
inlawrev-3752	478	11	disqualified	disqualify	VERB
inlawrev-3752	478	12	persons	person	NOUN
inlawrev-3752	478	13	if	if	SCONJ
inlawrev-3752	478	14	(	(	PUNCT
inlawrev-3752	478	15	1	1	X
inlawrev-3752	478	16	)	)	PUNCT
inlawrev-3752	478	17	the	the	DET
inlawrev-3752	478	18	disqualified	disqualify	VERB
inlawrev-3752	478	19	persons	person	NOUN
inlawrev-3752	478	20	'	'	PART
inlawrev-3752	478	21	voting	voting	NOUN
inlawrev-3752	478	22	power	power	NOUN
inlawrev-3752	478	23	is	be	AUX
inlawrev-3752	478	24	half	half	DET
inlawrev-3752	478	25	or	or	CCONJ
inlawrev-3752	478	26	more	more	ADJ
inlawrev-3752	478	27	of	of	ADP
inlawrev-3752	478	28	the	the	DET
inlawrev-3752	478	29	total	total	ADJ
inlawrev-3752	478	30	voting	voting	NOUN
inlawrev-3752	478	31	power	power	NOUN
inlawrev-3752	478	32	of	of	ADP
inlawrev-3752	478	33	the	the	DET
inlawrev-3752	478	34	governing	govern	VERB
inlawrev-3752	478	35	body	body	NOUN
inlawrev-3752	478	36	of	of	ADP
inlawrev-3752	478	37	the	the	DET
inlawrev-3752	478	38	supporting	support	VERB
inlawrev-3752	478	39	organization	organization	NOUN
inlawrev-3752	478	40	or	or	CCONJ
inlawrev-3752	478	41	(	(	PUNCT
inlawrev-3752	478	42	2	2	X
inlawrev-3752	478	43	)	)	PUNCT
inlawrev-3752	478	44	a	a	DET
inlawrev-3752	478	45	disqualified	disqualify	VERB
inlawrev-3752	478	46	person	person	NOUN
inlawrev-3752	478	47	can	can	AUX
inlawrev-3752	478	48	veto	veto	VERB
inlawrev-3752	478	49	the	the	DET
inlawrev-3752	478	50	organization	organization	NOUN
inlawrev-3752	478	51	's	's	PART
inlawrev-3752	478	52	actions.*"^	actions.*"^	NOUN
inlawrev-3752	478	53	*	*	NOUN
inlawrev-3752	478	54	the	the	DET
inlawrev-3752	478	55	irs	irs	PROPN
inlawrev-3752	478	56	considers	consider	VERB
inlawrev-3752	478	57	"	"	PUNCT
inlawrev-3752	478	58	all	all	DET
inlawrev-3752	478	59	133	133	NUM
inlawrev-3752	478	60	.	.	PUNCT
inlawrev-3752	479	1	i	i	PRON
inlawrev-3752	479	2	d.	d.	PROPN
inlawrev-3752	479	3	134	134	NUM
inlawrev-3752	479	4	.	.	PUNCT
inlawrev-3752	480	1	i	i	PRON
inlawrev-3752	480	2	d.	d.	PROPN
inlawrev-3752	480	3	135	135	NUM
inlawrev-3752	480	4	.	.	PUNCT
inlawrev-3752	480	5	see	see	VERB
inlawrev-3752	480	6	i.r.c	i.r.c	NOUN
inlawrev-3752	480	7	.	.	PUNCT
inlawrev-3752	481	1	§	§	PROPN
inlawrev-3752	481	2	509(a)(3)(c	509(a)(3)(c	PROPN
inlawrev-3752	481	3	)	)	PUNCT
inlawrev-3752	481	4	;	;	PUNCT
inlawrev-3752	481	5	26	26	NUM
inlawrev-3752	481	6	c.f.r	c.f.r	NOUN
inlawrev-3752	481	7	.	.	PUNCT
inlawrev-3752	482	1	§	§	PROPN
inlawrev-3752	482	2	1.509(a)-4(j	1.509(a)-4(j	PROPN
inlawrev-3752	482	3	)	)	PUNCT
inlawrev-3752	482	4	.	.	PUNCT
inlawrev-3752	483	1	136	136	NUM
inlawrev-3752	483	2	.	.	PUNCT
inlawrev-3752	484	1	26c.f.r	26c.f.r	X
inlawrev-3752	484	2	.	.	PUNCT
inlawrev-3752	485	1	§	§	PROPN
inlawrev-3752	485	2	1.509(a)-4(j	1.509(a)-4(j	PROPN
inlawrev-3752	485	3	)	)	PUNCT
inlawrev-3752	485	4	.	.	PUNCT
inlawrev-3752	486	1	137	137	NUM
inlawrev-3752	486	2	.	.	PUNCT
inlawrev-3752	487	1	5ee	5ee	ADJ
inlawrev-3752	487	2	i.r.c	i.r.c	NOUN
inlawrev-3752	487	3	.	.	PUNCT
inlawrev-3752	488	1	§	§	PROPN
inlawrev-3752	488	2	4946	4946	NUM
inlawrev-3752	488	3	.	.	PUNCT
inlawrev-3752	489	1	138	138	NUM
inlawrev-3752	489	2	.	.	PUNCT
inlawrev-3752	490	1	i	i	PRON
inlawrev-3752	490	2	d.	d.	PROPN
inlawrev-3752	490	3	139	139	NUM
inlawrev-3752	490	4	.	.	PUNCT
inlawrev-3752	490	5	see	see	VERB
inlawrev-3752	490	6	i.r.c	i.r.c	NOUN
inlawrev-3752	490	7	.	.	PUNCT
inlawrev-3752	491	1	§	§	PROPN
inlawrev-3752	491	2	509(a)(3)(c	509(a)(3)(c	PROPN
inlawrev-3752	491	3	)	)	PUNCT
inlawrev-3752	491	4	;	;	PUNCT
inlawrev-3752	491	5	26	26	NUM
inlawrev-3752	491	6	c.f.r	c.f.r	NOUN
inlawrev-3752	491	7	.	.	PUNCT
inlawrev-3752	492	1	§	§	PROPN
inlawrev-3752	492	2	1.509(a)-4(j)(l	1.509(a)-4(j)(l	NUM
inlawrev-3752	492	3	)	)	PUNCT
inlawrev-3752	492	4	.	.	PUNCT
inlawrev-3752	493	1	but	but	CCONJ
inlawrev-3752	493	2	note	note	VERB
inlawrev-3752	493	3	,	,	PUNCT
inlawrev-3752	493	4	[	[	X
inlawrev-3752	493	5	i]f	i]f	ADP
inlawrev-3752	493	6	a	a	DET
inlawrev-3752	493	7	person	person	NOUN
inlawrev-3752	493	8	who	who	PRON
inlawrev-3752	493	9	is	be	AUX
inlawrev-3752	493	10	a	a	DET
inlawrev-3752	493	11	disqualified	disqualified	ADJ
inlawrev-3752	493	12	person	person	NOUN
inlawrev-3752	493	13	with	with	ADP
inlawrev-3752	493	14	respect	respect	NOUN
inlawrev-3752	493	15	to	to	ADP
inlawrev-3752	493	16	a	a	DET
inlawrev-3752	493	17	supporting	support	VERB
inlawrev-3752	493	18	organization	organization	NOUN
inlawrev-3752	493	19	,	,	PUNCT
inlawrev-3752	493	20	such	such	ADJ
inlawrev-3752	493	21	as	as	ADP
inlawrev-3752	493	22	a	a	DET
inlawrev-3752	493	23	substantial	substantial	ADJ
inlawrev-3752	493	24	contributor	contributor	NOUN
inlawrev-3752	493	25	to	to	ADP
inlawrev-3752	493	26	the	the	DET
inlawrev-3752	493	27	supporting	support	VERB
inlawrev-3752	493	28	organization	organization	NOUN
inlawrev-3752	493	29	,	,	PUNCT
inlawrev-3752	493	30	is	be	AUX
inlawrev-3752	493	31	appointed	appoint	VERB
inlawrev-3752	493	32	or	or	CCONJ
inlawrev-3752	493	33	designated	designate	VERB
inlawrev-3752	493	34	as	as	ADP
inlawrev-3752	493	35	a	a	DET
inlawrev-3752	493	36	foundation	foundation	NOUN
inlawrev-3752	493	37	manager	manager	NOUN
inlawrev-3752	493	38	of	of	ADP
inlawrev-3752	493	39	the	the	DET
inlawrev-3752	493	40	supporting	support	VERB
inlawrev-3752	493	41	organization	organization	NOUN
inlawrev-3752	493	42	by	by	ADP
inlawrev-3752	493	43	a	a	DET
inlawrev-3752	493	44	publicly	publicly	ADV
inlawrev-3752	493	45	supported	support	VERB
inlawrev-3752	493	46	beneficiary	beneficiary	ADJ
inlawrev-3752	493	47	organization	organization	NOUN
inlawrev-3752	493	48	to	to	PART
inlawrev-3752	493	49	serve	serve	VERB
inlawrev-3752	493	50	as	as	ADP
inlawrev-3752	493	51	the	the	DET
inlawrev-3752	493	52	representative	representative	NOUN
inlawrev-3752	493	53	of	of	ADP
inlawrev-3752	493	54	such	such	ADJ
inlawrev-3752	493	55	publicly	publicly	ADV
inlawrev-3752	493	56	supported	support	VERB
inlawrev-3752	493	57	organization	organization	NOUN
inlawrev-3752	493	58	,	,	PUNCT
inlawrev-3752	493	59	then	then	ADV
inlawrev-3752	493	60	for	for	ADP
inlawrev-3752	493	61	purposes	purpose	NOUN
inlawrev-3752	493	62	of	of	ADP
inlawrev-3752	493	63	this	this	DET
inlawrev-3752	493	64	paragraph	paragraph	NOUN
inlawrev-3752	493	65	such	such	ADJ
inlawrev-3752	493	66	person	person	NOUN
inlawrev-3752	493	67	will	will	AUX
inlawrev-3752	493	68	be	be	AUX
inlawrev-3752	493	69	regarded	regard	VERB
inlawrev-3752	493	70	as	as	ADP
inlawrev-3752	493	71	a	a	DET
inlawrev-3752	493	72	disqualified	disqualified	ADJ
inlawrev-3752	493	73	person	person	NOUN
inlawrev-3752	493	74	,	,	PUNCT
inlawrev-3752	493	75	rather	rather	ADV
inlawrev-3752	493	76	than	than	ADP
inlawrev-3752	493	77	as	as	ADP
inlawrev-3752	493	78	a	a	DET
inlawrev-3752	493	79	representative	representative	NOUN
inlawrev-3752	493	80	of	of	ADP
inlawrev-3752	493	81	the	the	DET
inlawrev-3752	493	82	publicly	publicly	ADV
inlawrev-3752	493	83	supported	support	VERB
inlawrev-3752	493	84	organization	organization	NOUN
inlawrev-3752	493	85	.	.	PUNCT
inlawrev-3752	494	1	i	i	PRON
inlawrev-3752	495	1	d	d	PROPN
inlawrev-3752	495	2	140	140	NUM
inlawrev-3752	495	3	.	.	PROPN
inlawrev-3752	495	4	26	26	NUM
inlawrev-3752	495	5	c.f.r	c.f.r	NOUN
inlawrev-3752	495	6	.	.	PUNCT
inlawrev-3752	496	1	§	§	PROPN
inlawrev-3752	496	2	1.509(a)-4(j)(l	1.509(a)-4(j)(l	NUM
inlawrev-3752	496	3	)	)	PUNCT
inlawrev-3752	496	4	.	.	PUNCT
inlawrev-3752	497	1	141	141	NUM
inlawrev-3752	497	2	.	.	PUNCT
inlawrev-3752	498	1	i	i	PRON
inlawrev-3752	498	2	d.	d.	PROPN
inlawrev-3752	498	3	the	the	DET
inlawrev-3752	498	4	regulations	regulation	NOUN
inlawrev-3752	498	5	provide	provide	VERB
inlawrev-3752	498	6	:	:	PUNCT
inlawrev-3752	498	7	thus	thus	ADV
inlawrev-3752	498	8	,	,	PUNCT
inlawrev-3752	498	9	if	if	SCONJ
inlawrev-3752	498	10	the	the	DET
inlawrev-3752	498	11	governing	govern	VERB
inlawrev-3752	498	12	body	body	NOUN
inlawrev-3752	498	13	of	of	ADP
inlawrev-3752	498	14	a	a	DET
inlawrev-3752	498	15	foundation	foundation	NOUN
inlawrev-3752	498	16	is	be	AUX
inlawrev-3752	498	17	composed	compose	VERB
inlawrev-3752	498	18	of	of	ADP
inlawrev-3752	498	19	five	five	NUM
inlawrev-3752	498	20	trustees	trustee	NOUN
inlawrev-3752	498	21	,	,	PUNCT
inlawrev-3752	498	22	none	none	NOUN
inlawrev-3752	498	23	ofwhom	ofwhom	NOUN
inlawrev-3752	498	24	has	have	VERB
inlawrev-3752	498	25	a	a	DET
inlawrev-3752	498	26	veto	veto	NOUN
inlawrev-3752	498	27	power	power	NOUN
inlawrev-3752	498	28	over	over	ADP
inlawrev-3752	498	29	the	the	DET
inlawrev-3752	498	30	actions	action	NOUN
inlawrev-3752	498	31	of	of	ADP
inlawrev-3752	498	32	the	the	DET
inlawrev-3752	498	33	foundation	foundation	NOUN
inlawrev-3752	498	34	,	,	PUNCT
inlawrev-3752	498	35	and	and	CCONJ
inlawrev-3752	498	36	no	no	DET
inlawrev-3752	498	37	more	more	ADJ
inlawrev-3752	498	38	than	than	ADP
inlawrev-3752	498	39	two	two	NUM
inlawrev-3752	498	40	trustees	trustee	NOUN
inlawrev-3752	498	41	are	be	AUX
inlawrev-3752	498	42	at	at	ADP
inlawrev-3752	498	43	any	any	DET
inlawrev-3752	498	44	time	time	NOUN
inlawrev-3752	498	45	disqualified	disqualify	VERB
inlawrev-3752	498	46	persons	person	NOUN
inlawrev-3752	498	47	,	,	PUNCT
inlawrev-3752	498	48	such	such	ADJ
inlawrev-3752	498	49	foundation	foundation	NOUN
inlawrev-3752	498	50	will	will	AUX
inlawrev-3752	498	51	not	not	PART
inlawrev-3752	498	52	be	be	AUX
inlawrev-3752	498	53	considered	consider	VERB
inlawrev-3752	498	54	to	to	PART
inlawrev-3752	498	55	be	be	AUX
inlawrev-3752	498	56	controlled	control	VERB
inlawrev-3752	498	57	directly	directly	ADV
inlawrev-3752	498	58	or	or	CCONJ
inlawrev-3752	498	59	indirectly	indirectly	ADV
inlawrev-3752	498	60	by	by	ADP
inlawrev-3752	498	61	one	one	NUM
inlawrev-3752	498	62	or	or	CCONJ
inlawrev-3752	498	63	more	more	ADJ
inlawrev-3752	498	64	disqualified	disqualify	VERB
inlawrev-3752	498	65	persons	person	NOUN
inlawrev-3752	498	66	by	by	ADP
inlawrev-3752	498	67	reason	reason	NOUN
inlawrev-3752	498	68	of	of	ADP
inlawrev-3752	498	69	this	this	DET
inlawrev-3752	498	70	fact	fact	NOUN
inlawrev-3752	498	71	alone	alone	ADV
inlawrev-3752	498	72	.	.	PUNCT
inlawrev-3752	499	1	2006	2006	NUM
inlawrev-3752	499	2	]	]	PUNCT
inlawrev-3752	499	3	supporting	support	VERB
inlawrev-3752	499	4	the	the	DET
inlawrev-3752	499	5	supporting	support	VERB
inlawrev-3752	499	6	organization	organization	NOUN
inlawrev-3752	499	7	225	225	NUM
inlawrev-3752	499	8	pertinent	pertinent	ADJ
inlawrev-3752	499	9	facts	fact	NOUN
inlawrev-3752	499	10	and	and	CCONJ
inlawrev-3752	499	11	circumstances	circumstance	NOUN
inlawrev-3752	499	12	"	"	PUNCT
inlawrev-3752	499	13	to	to	PART
inlawrev-3752	499	14	ascertain	ascertain	VERB
inlawrev-3752	499	15	if	if	SCONJ
inlawrev-3752	499	16	disqualified	disqualify	VERB
inlawrev-3752	499	17	persons	person	NOUN
inlawrev-3752	499	18	do	do	AUX
inlawrev-3752	499	19	actually	actually	ADV
inlawrev-3752	499	20	control	control	VERB
inlawrev-3752	499	21	the	the	DET
inlawrev-3752	499	22	supporting	support	VERB
inlawrev-3752	499	23	organization	organization	NOUN
inlawrev-3752	499	24	.	.	PUNCT
inlawrev-3752	499	25	'"^^	'"^^	NOUN
inlawrev-3752	499	26	notwithstanding	notwithstanding	ADP
inlawrev-3752	499	27	these	these	DET
inlawrev-3752	499	28	general	general	ADJ
inlawrev-3752	499	29	guidelines	guideline	NOUN
inlawrev-3752	499	30	that	that	PRON
inlawrev-3752	499	31	determine	determine	VERB
inlawrev-3752	499	32	whether	whether	SCONJ
inlawrev-3752	499	33	the	the	DET
inlawrev-3752	499	34	organization	organization	NOUN
inlawrev-3752	499	35	passes	pass	VERB
inlawrev-3752	499	36	the	the	DET
inlawrev-3752	499	37	control	control	NOUN
inlawrev-3752	499	38	test	test	NOUN
inlawrev-3752	499	39	,	,	PUNCT
inlawrev-3752	499	40	an	an	DET
inlawrev-3752	499	41	organization	organization	NOUN
inlawrev-3752	499	42	may	may	AUX
inlawrev-3752	499	43	provide	provide	VERB
inlawrev-3752	499	44	proof	proof	NOUN
inlawrev-3752	499	45	of	of	ADP
inlawrev-3752	499	46	independent	independent	ADJ
inlawrev-3752	499	47	control	control	NOUN
inlawrev-3752	499	48	.	.	PUNCT
inlawrev-3752	500	1	'	'	PUNCT
inlawrev-3752	500	2	"	"	PUNCT
inlawrev-3752	500	3	^^	^^	CCONJ
inlawrev-3752	500	4	the	the	DET
inlawrev-3752	500	5	regulations	regulation	NOUN
inlawrev-3752	500	6	provide	provide	VERB
inlawrev-3752	500	7	an	an	DET
inlawrev-3752	500	8	example	example	NOUN
inlawrev-3752	500	9	:	:	PUNCT
inlawrev-3752	500	10	"	"	PUNCT
inlawrev-3752	500	11	in	in	ADP
inlawrev-3752	500	12	the	the	DET
inlawrev-3752	500	13	case	case	NOUN
inlawrev-3752	500	14	of	of	ADP
inlawrev-3752	500	15	a	a	DET
inlawrev-3752	500	16	religious	religious	ADJ
inlawrev-3752	500	17	organization	organization	NOUN
inlawrev-3752	500	18	operated	operate	VERB
inlawrev-3752	500	19	in	in	ADP
inlawrev-3752	500	20	connection	connection	NOUN
inlawrev-3752	500	21	with	with	ADP
inlawrev-3752	500	22	a	a	DET
inlawrev-3752	500	23	church	church	NOUN
inlawrev-3752	500	24	,	,	PUNCT
inlawrev-3752	500	25	the	the	DET
inlawrev-3752	500	26	fact	fact	NOUN
inlawrev-3752	500	27	that	that	SCONJ
inlawrev-3752	500	28	the	the	DET
inlawrev-3752	500	29	majority	majority	NOUN
inlawrev-3752	500	30	of	of	ADP
inlawrev-3752	500	31	the	the	DET
inlawrev-3752	500	32	organization	organization	NOUN
inlawrev-3752	500	33	's	's	PART
inlawrev-3752	500	34	governing	govern	VERB
inlawrev-3752	500	35	body	body	NOUN
inlawrev-3752	500	36	is	be	AUX
inlawrev-3752	500	37	composed	compose	VERB
inlawrev-3752	500	38	of	of	ADP
inlawrev-3752	500	39	lay	lie	VERB
inlawrev-3752	500	40	persons	person	NOUN
inlawrev-3752	500	41	who	who	PRON
inlawrev-3752	500	42	are	be	AUX
inlawrev-3752	500	43	substantial	substantial	ADJ
inlawrev-3752	500	44	contributors	contributor	NOUN
inlawrev-3752	500	45	''	''	PUNCT
inlawrev-3752	500	46	to	to	ADP
inlawrev-3752	500	47	the	the	DET
inlawrev-3752	500	48	supporting	support	VERB
inlawrev-3752	500	49	organization	organization	NOUN
inlawrev-3752	500	50	does	do	AUX
inlawrev-3752	500	51	not	not	PART
inlawrev-3752	500	52	cause	cause	VERB
inlawrev-3752	500	53	it	it	PRON
inlawrev-3752	500	54	to	to	PART
inlawrev-3752	500	55	fail	fail	VERB
inlawrev-3752	500	56	the	the	DET
inlawrev-3752	500	57	control	control	NOUN
inlawrev-3752	500	58	test	test	NOUN
inlawrev-3752	500	59	as	as	ADV
inlawrev-3752	500	60	long	long	ADV
inlawrev-3752	500	61	as	as	ADP
inlawrev-3752	500	62	"	"	PUNCT
inlawrev-3752	500	63	a	a	DET
inlawrev-3752	500	64	representative	representative	NOUN
inlawrev-3752	500	65	of	of	ADP
inlawrev-3752	500	66	the	the	DET
inlawrev-3752	500	67	church	church	NOUN
inlawrev-3752	500	68	,	,	PUNCT
inlawrev-3752	500	69	such	such	ADJ
inlawrev-3752	500	70	as	as	ADP
inlawrev-3752	500	71	a	a	DET
inlawrev-3752	500	72	bishop	bishop	NOUN
inlawrev-3752	500	73	.	.	PUNCT
inlawrev-3752	500	74	.	.	PUNCT
inlawrev-3752	501	1	.	.	PUNCT
inlawrev-3752	502	1	has	have	VERB
inlawrev-3752	502	2	control	control	NOUN
inlawrev-3752	502	3	over	over	ADP
inlawrev-3752	502	4	the	the	DET
inlawrev-3752	502	5	policies	policy	NOUN
inlawrev-3752	502	6	and	and	CCONJ
inlawrev-3752	502	7	decisions	decision	NOUN
inlawrev-3752	502	8	of	of	ADP
inlawrev-3752	502	9	the	the	DET
inlawrev-3752	502	10	organization	organization	NOUN
inlawrev-3752	502	11	.	.	PUNCT
inlawrev-3752	503	1	"''^'^	"''^'^	PROPN
inlawrev-3752	503	2	actual	actual	ADJ
inlawrev-3752	503	3	,	,	PUNCT
inlawrev-3752	503	4	independent	independent	ADJ
inlawrev-3752	503	5	control	control	NOUN
inlawrev-3752	503	6	must	must	AUX
inlawrev-3752	503	7	be	be	AUX
inlawrev-3752	503	8	proven	prove	VERB
inlawrev-3752	503	9	to	to	ADP
inlawrev-3752	503	10	the	the	DET
inlawrev-3752	503	11	commissioner	commissioner	NOUN
inlawrev-3752	503	12	's	's	PART
inlawrev-3752	503	13	satisfaction	satisfaction	NOUN
inlawrev-3752	503	14	.	.	PUNCT
inlawrev-3752	504	1	'	'	PUNCT
inlawrev-3752	504	2	"	"	PUNCT
inlawrev-3752	504	3	^^	^^	CCONJ
inlawrev-3752	504	4	f.	f.	PROPN
inlawrev-3752	504	5	grandfathered	grandfathere	VERB
inlawrev-3752	504	6	supporting	support	VERB
inlawrev-3752	504	7	organizations	organization	NOUN
inlawrev-3752	504	8	given	give	VERB
inlawrev-3752	504	9	the	the	DET
inlawrev-3752	504	10	intricacy	intricacy	NOUN
inlawrev-3752	504	11	of	of	ADP
inlawrev-3752	504	12	the	the	DET
inlawrev-3752	504	13	section	section	NOUN
inlawrev-3752	504	14	509(a)(3	509(a)(3	NOUN
inlawrev-3752	504	15	)	)	PUNCT
inlawrev-3752	504	16	regulations	regulation	NOUN
inlawrev-3752	504	17	,	,	PUNCT
inlawrev-3752	504	18	it	it	PRON
inlawrev-3752	504	19	is	be	AUX
inlawrev-3752	504	20	unsurprising	unsurprising	ADJ
inlawrev-3752	504	21	that	that	SCONJ
inlawrev-3752	504	22	they	they	PRON
inlawrev-3752	504	23	were	be	AUX
inlawrev-3752	504	24	not	not	PART
inlawrev-3752	504	25	predicted	predict	VERB
inlawrev-3752	504	26	by	by	ADP
inlawrev-3752	504	27	creators	creator	NOUN
inlawrev-3752	504	28	of	of	ADP
inlawrev-3752	504	29	charities	charity	NOUN
inlawrev-3752	504	30	before	before	ADP
inlawrev-3752	504	31	the	the	DET
inlawrev-3752	504	32	1969	1969	NUM
inlawrev-3752	504	33	tax	tax	NOUN
inlawrev-3752	504	34	reform	reform	NOUN
inlawrev-3752	504	35	act	act	PROPN
inlawrev-3752	504	36	.	.	PUNCT
inlawrev-3752	505	1	the	the	DET
inlawrev-3752	505	2	regulations	regulation	NOUN
inlawrev-3752	505	3	provide	provide	VERB
inlawrev-3752	505	4	that	that	SCONJ
inlawrev-3752	505	5	charities	charity	NOUN
inlawrev-3752	505	6	established	establish	VERB
inlawrev-3752	505	7	before	before	ADP
inlawrev-3752	505	8	1970	1970	NUM
inlawrev-3752	505	9	that	that	PRON
inlawrev-3752	505	10	lack	lack	VERB
inlawrev-3752	505	11	the	the	DET
inlawrev-3752	505	12	structural	structural	ADJ
inlawrev-3752	505	13	documentation	documentation	NOUN
inlawrev-3752	505	14	required	require	VERB
inlawrev-3752	505	15	by	by	ADP
inlawrev-3752	505	16	current	current	ADJ
inlawrev-3752	505	17	rules	rule	NOUN
inlawrev-3752	505	18	still	still	ADV
inlawrev-3752	505	19	will	will	AUX
inlawrev-3752	505	20	be	be	AUX
inlawrev-3752	505	21	treated	treat	VERB
inlawrev-3752	505	22	as	as	ADP
inlawrev-3752	505	23	supporting	support	VERB
inlawrev-3752	505	24	organizations	organization	NOUN
inlawrev-3752	505	25	if	if	SCONJ
inlawrev-3752	505	26	they	they	PRON
inlawrev-3752	505	27	operate	operate	VERB
inlawrev-3752	505	28	as	as	ADP
inlawrev-3752	505	29	such	such	ADJ
inlawrev-3752	505	30	.	.	PUNCT
inlawrev-3752	505	31	'''^	'''^	PROPN
inlawrev-3752	506	1	congress	congress	PROPN
inlawrev-3752	506	2	imposed	impose	VERB
inlawrev-3752	506	3	specific	specific	ADJ
inlawrev-3752	506	4	requirements	requirement	NOUN
inlawrev-3752	506	5	on	on	ADP
inlawrev-3752	506	6	pre1970	pre1970	ADJ
inlawrev-3752	506	7	organizations	organization	NOUN
inlawrev-3752	506	8	in	in	ADP
inlawrev-3752	506	9	order	order	NOUN
inlawrev-3752	506	10	to	to	PART
inlawrev-3752	506	11	continue	continue	VERB
inlawrev-3752	506	12	their	their	PRON
inlawrev-3752	506	13	tax	tax	NOUN
inlawrev-3752	506	14	-	-	PUNCT
inlawrev-3752	506	15	exempt	exempt	ADJ
inlawrev-3752	506	16	existence	existence	NOUN
inlawrev-3752	506	17	as	as	ADP
inlawrev-3752	506	18	supporting	support	VERB
inlawrev-3752	506	19	organizations	organization	NOUN
inlawrev-3752	506	20	,	,	PUNCT
inlawrev-3752	506	21	and	and	CCONJ
inlawrev-3752	506	22	specific	specific	ADJ
inlawrev-3752	506	23	transitional	transitional	ADJ
inlawrev-3752	506	24	guidelines	guideline	NOUN
inlawrev-3752	506	25	for	for	ADP
inlawrev-3752	506	26	satisfying	satisfy	VERB
inlawrev-3752	506	27	the	the	DET
inlawrev-3752	506	28	integral	integral	ADJ
inlawrev-3752	506	29	part	part	NOUN
inlawrev-3752	506	30	test	test	NOUN
inlawrev-3752	506	31	for	for	ADP
inlawrev-3752	506	32	type	type	NOUN
inlawrev-3752	506	33	hi	hi	INTJ
inlawrev-3752	506	34	supporting	support	VERB
inlawrev-3752	506	35	organizations	organization	NOUN
inlawrev-3752	506	36	were	be	AUX
inlawrev-3752	506	37	outlined	outline	VERB
inlawrev-3752	506	38	in	in	ADP
inlawrev-3752	506	39	the	the	DET
inlawrev-3752	506	40	regulations	regulation	NOUN
inlawrev-3752	506	41	.	.	PUNCT
inlawrev-3752	506	42	'''^	'''^	X
inlawrev-3752	507	1	this	this	DET
inlawrev-3752	507	2	rule	rule	NOUN
inlawrev-3752	507	3	creates	create	VERB
inlawrev-3752	507	4	an	an	DET
inlawrev-3752	507	5	entire	entire	ADJ
inlawrev-3752	507	6	class	class	NOUN
inlawrev-3752	507	7	of	of	ADP
inlawrev-3752	507	8	supporting	support	VERB
inlawrev-3752	507	9	organizations	organization	NOUN
inlawrev-3752	507	10	that	that	PRON
inlawrev-3752	507	11	would	would	AUX
inlawrev-3752	507	12	be	be	AUX
inlawrev-3752	507	13	classified	classify	VERB
inlawrev-3752	507	14	as	as	ADP
inlawrev-3752	507	15	private	private	ADJ
inlawrev-3752	507	16	foundations	foundation	NOUN
inlawrev-3752	507	17	if	if	SCONJ
inlawrev-3752	507	18	they	they	PRON
inlawrev-3752	507	19	applied	apply	VERB
inlawrev-3752	507	20	for	for	ADP
inlawrev-3752	507	21	i	i	PROPN
inlawrev-3752	507	22	d.	d.	PROPN
inlawrev-3752	507	23	i	i	PRON
inlawrev-3752	507	24	d.	d.	PROPN
inlawrev-3752	507	25	142	142	NUM
inlawrev-3752	507	26	.	.	PUNCT
inlawrev-3752	508	1	i	i	PRON
inlawrev-3752	508	2	d.	d.	VERB
inlawrev-3752	508	3	the	the	DET
inlawrev-3752	508	4	facts	fact	NOUN
inlawrev-3752	508	5	and	and	CCONJ
inlawrev-3752	508	6	circumstances	circumstance	NOUN
inlawrev-3752	508	7	to	to	PART
inlawrev-3752	508	8	be	be	AUX
inlawrev-3752	508	9	considered	consider	VERB
inlawrev-3752	508	10	will	will	AUX
inlawrev-3752	508	11	include	include	VERB
inlawrev-3752	508	12	:	:	PUNCT
inlawrev-3752	508	13	the	the	DET
inlawrev-3752	508	14	nature	nature	NOUN
inlawrev-3752	508	15	,	,	PUNCT
inlawrev-3752	508	16	diversity	diversity	NOUN
inlawrev-3752	508	17	,	,	PUNCT
inlawrev-3752	508	18	and	and	CCONJ
inlawrev-3752	508	19	income	income	NOUN
inlawrev-3752	508	20	yield	yield	NOUN
inlawrev-3752	508	21	ofan	ofan	PROPN
inlawrev-3752	508	22	organization	organization	NOUN
inlawrev-3752	508	23	's	's	PART
inlawrev-3752	508	24	holdings	holding	NOUN
inlawrev-3752	508	25	,	,	PUNCT
inlawrev-3752	508	26	the	the	DET
inlawrev-3752	508	27	length	length	NOUN
inlawrev-3752	508	28	of	of	ADP
inlawrev-3752	508	29	time	time	NOUN
inlawrev-3752	508	30	particular	particular	ADJ
inlawrev-3752	508	31	stocks	stock	NOUN
inlawrev-3752	508	32	,	,	PUNCT
inlawrev-3752	508	33	securities	security	NOUN
inlawrev-3752	508	34	,	,	PUNCT
inlawrev-3752	508	35	or	or	CCONJ
inlawrev-3752	508	36	other	other	ADJ
inlawrev-3752	508	37	assets	asset	NOUN
inlawrev-3752	508	38	are	be	AUX
inlawrev-3752	508	39	retained	retain	VERB
inlawrev-3752	508	40	,	,	PUNCT
inlawrev-3752	508	41	and	and	CCONJ
inlawrev-3752	508	42	its	its	PRON
inlawrev-3752	508	43	manner	manner	NOUN
inlawrev-3752	508	44	ofexercising	ofexercise	VERB
inlawrev-3752	508	45	its	its	PRON
inlawrev-3752	508	46	voting	voting	NOUN
inlawrev-3752	508	47	rights	right	NOUN
inlawrev-3752	508	48	with	with	ADP
inlawrev-3752	508	49	respect	respect	NOUN
inlawrev-3752	508	50	to	to	ADP
inlawrev-3752	508	51	stocks	stock	NOUN
inlawrev-3752	508	52	in	in	ADP
inlawrev-3752	508	53	which	which	PRON
inlawrev-3752	508	54	members	member	NOUN
inlawrev-3752	508	55	of	of	ADP
inlawrev-3752	508	56	its	its	PRON
inlawrev-3752	508	57	governing	govern	VERB
inlawrev-3752	508	58	body	body	NOUN
inlawrev-3752	508	59	also	also	ADV
inlawrev-3752	508	60	have	have	VERB
inlawrev-3752	508	61	some	some	DET
inlawrev-3752	508	62	interest	interest	NOUN
inlawrev-3752	508	63	.	.	PUNCT
inlawrev-3752	509	1	allowing	allow	VERB
inlawrev-3752	509	2	a	a	DET
inlawrev-3752	509	3	"	"	PUNCT
inlawrev-3752	509	4	substantial	substantial	ADJ
inlawrev-3752	509	5	contributor	contributor	NOUN
inlawrev-3752	509	6	"	"	PUNCT
inlawrev-3752	509	7	to	to	PART
inlawrev-3752	509	8	"	"	PUNCT
inlawrev-3752	509	9	designate	designate	VERB
inlawrev-3752	509	10	annually	annually	ADV
inlawrev-3752	509	11	the	the	DET
inlawrev-3752	509	12	recipients	recipient	NOUN
inlawrev-3752	509	13	...	...	PUNCT
inlawrev-3752	509	14	of	of	ADP
inlawrev-3752	509	15	the	the	DET
inlawrev-3752	509	16	income	income	NOUN
inlawrev-3752	509	17	attributable	attributable	ADJ
inlawrev-3752	509	18	to	to	ADP
inlawrev-3752	509	19	his	his	PRON
inlawrev-3752	509	20	contribution	contribution	NOUN
inlawrev-3752	509	21	to	to	ADP
inlawrev-3752	509	22	the	the	DET
inlawrev-3752	509	23	supporting	support	VERB
inlawrev-3752	509	24	organization	organization	NOUN
inlawrev-3752	509	25	"	"	PUNCT
inlawrev-3752	509	26	constitutes	constitute	VERB
inlawrev-3752	509	27	an	an	DET
inlawrev-3752	509	28	impermissible	impermissible	ADJ
inlawrev-3752	509	29	level	level	NOUN
inlawrev-3752	509	30	of	of	ADP
inlawrev-3752	509	31	control	control	NOUN
inlawrev-3752	509	32	.	.	PUNCT
inlawrev-3752	510	1	143	143	X
inlawrev-3752	510	2	.	.	PUNCT
inlawrev-3752	511	1	i	i	PRON
inlawrev-3752	511	2	d.	d.	PROPN
inlawrev-3752	511	3	§	§	PROPN
inlawrev-3752	511	4	1.509(a)-4(j)(2	1.509(a)-4(j)(2	NUM
inlawrev-3752	511	5	)	)	PUNCT
inlawrev-3752	511	6	.	.	PUNCT
inlawrev-3752	512	1	144	144	NUM
inlawrev-3752	512	2	.	.	PUNCT
inlawrev-3752	513	1	i	i	PRON
inlawrev-3752	513	2	d.	d.	PROPN
inlawrev-3752	513	3	(	(	PUNCT
inlawrev-3752	513	4	emphasis	emphasis	NOUN
inlawrev-3752	513	5	added	add	VERB
inlawrev-3752	513	6	)	)	PUNCT
inlawrev-3752	513	7	.	.	PUNCT
inlawrev-3752	514	1	145	145	NUM
inlawrev-3752	514	2	.	.	PUNCT
inlawrev-3752	515	1	i	i	PRON
inlawrev-3752	515	2	d.	d.	PROPN
inlawrev-3752	515	3	146	146	NUM
inlawrev-3752	515	4	.	.	PUNCT
inlawrev-3752	516	1	w.	w.	PROPN
inlawrev-3752	516	2	§	§	PROPN
inlawrev-3752	516	3	1.509(a)-4(b)(2	1.509(a)-4(b)(2	NUM
inlawrev-3752	516	4	)	)	PUNCT
inlawrev-3752	516	5	.	.	PUNCT
inlawrev-3752	517	1	the	the	DET
inlawrev-3752	517	2	regulations	regulation	NOUN
inlawrev-3752	517	3	provide	provide	VERB
inlawrev-3752	517	4	that	that	SCONJ
inlawrev-3752	517	5	[	[	X
inlawrev-3752	517	6	i]n	i]n	VERB
inlawrev-3752	517	7	the	the	DET
inlawrev-3752	517	8	case	case	NOUN
inlawrev-3752	517	9	of	of	ADP
inlawrev-3752	517	10	supporting	support	VERB
inlawrev-3752	517	11	organizations	organization	NOUN
inlawrev-3752	517	12	created	create	VERB
inlawrev-3752	517	13	prior	prior	ADV
inlawrev-3752	517	14	to	to	ADP
inlawrev-3752	517	15	january	january	PROPN
inlawrev-3752	517	16	1	1	NUM
inlawrev-3752	517	17	,	,	PUNCT
inlawrev-3752	517	18	1970	1970	NUM
inlawrev-3752	517	19	,	,	PUNCT
inlawrev-3752	517	20	the	the	DET
inlawrev-3752	517	21	organizational	organizational	ADJ
inlawrev-3752	517	22	and	and	CCONJ
inlawrev-3752	517	23	operational	operational	ADJ
inlawrev-3752	517	24	tests	test	NOUN
inlawrev-3752	517	25	shall	shall	AUX
inlawrev-3752	517	26	apply	apply	VERB
inlawrev-3752	517	27	as	as	ADP
inlawrev-3752	517	28	of	of	ADP
inlawrev-3752	517	29	january	january	PROPN
inlawrev-3752	517	30	1	1	NUM
inlawrev-3752	517	31	,	,	PUNCT
inlawrev-3752	517	32	1970	1970	NUM
inlawrev-3752	517	33	.	.	PUNCT
inlawrev-3752	518	1	therefore	therefore	ADV
inlawrev-3752	518	2	,	,	PUNCT
inlawrev-3752	518	3	even	even	ADV
inlawrev-3752	518	4	though	though	SCONJ
inlawrev-3752	518	5	the	the	DET
inlawrev-3752	518	6	original	original	ADJ
inlawrev-3752	518	7	articles	article	NOUN
inlawrev-3752	518	8	of	of	ADP
inlawrev-3752	518	9	organization	organization	NOUN
inlawrev-3752	518	10	did	do	AUX
inlawrev-3752	518	11	not	not	PART
inlawrev-3752	518	12	limit	limit	VERB
inlawrev-3752	518	13	its	its	PRON
inlawrev-3752	518	14	purposes	purpose	NOUN
inlawrev-3752	518	15	to	to	ADP
inlawrev-3752	518	16	those	those	PRON
inlawrev-3752	518	17	required	require	VERB
inlawrev-3752	518	18	under	under	ADP
inlawrev-3752	518	19	section	section	NOUN
inlawrev-3752	518	20	509(a)(3)(a	509(a)(3)(a	NUM
inlawrev-3752	518	21	)	)	PUNCT
inlawrev-3752	518	22	and	and	CCONJ
inlawrev-3752	518	23	even	even	ADV
inlawrev-3752	518	24	though	though	SCONJ
inlawrev-3752	518	25	it	it	PRON
inlawrev-3752	518	26	operated	operate	VERB
inlawrev-3752	518	27	before	before	ADP
inlawrev-3752	518	28	january	january	PROPN
inlawrev-3752	518	29	1	1	NUM
inlawrev-3752	518	30	,	,	PUNCT
inlawrev-3752	518	31	1970	1970	NUM
inlawrev-3752	518	32	,	,	PUNCT
inlawrev-3752	518	33	for	for	ADP
inlawrev-3752	518	34	some	some	DET
inlawrev-3752	518	35	purpose	purpose	NOUN
inlawrev-3752	518	36	other	other	ADJ
inlawrev-3752	518	37	than	than	ADP
inlawrev-3752	518	38	those	those	PRON
inlawrev-3752	518	39	required	require	VERB
inlawrev-3752	518	40	under	under	ADP
inlawrev-3752	518	41	section	section	NOUN
inlawrev-3752	518	42	509(a)(3)(a	509(a)(3)(a	NUM
inlawrev-3752	518	43	)	)	PUNCT
inlawrev-3752	518	44	,	,	PUNCT
inlawrev-3752	518	45	an	an	DET
inlawrev-3752	518	46	organization	organization	NOUN
inlawrev-3752	518	47	will	will	AUX
inlawrev-3752	518	48	satisfy	satisfy	VERB
inlawrev-3752	518	49	the	the	DET
inlawrev-3752	518	50	organizational	organizational	ADJ
inlawrev-3752	518	51	and	and	CCONJ
inlawrev-3752	518	52	operational	operational	ADJ
inlawrev-3752	518	53	tests	test	NOUN
inlawrev-3752	518	54	if	if	SCONJ
inlawrev-3752	518	55	,	,	PUNCT
inlawrev-3752	518	56	on	on	ADP
inlawrev-3752	518	57	january	january	PROPN
inlawrev-3752	518	58	1	1	NUM
inlawrev-3752	518	59	,	,	PUNCT
inlawrev-3752	518	60	1970	1970	NUM
inlawrev-3752	518	61	,	,	PUNCT
inlawrev-3752	518	62	and	and	CCONJ
inlawrev-3752	518	63	at	at	ADP
inlawrev-3752	518	64	all	all	DET
inlawrev-3752	518	65	times	time	NOUN
inlawrev-3752	518	66	thereafter	thereafter	ADV
inlawrev-3752	518	67	,	,	PUNCT
inlawrev-3752	518	68	it	it	PRON
inlawrev-3752	518	69	is	be	AUX
inlawrev-3752	518	70	so	so	ADV
inlawrev-3752	518	71	constituted	constitute	VERB
inlawrev-3752	518	72	as	as	ADP
inlawrev-3752	518	73	to	to	PART
inlawrev-3752	518	74	comply	comply	VERB
inlawrev-3752	518	75	with	with	ADP
inlawrev-3752	518	76	these	these	DET
inlawrev-3752	518	77	tests	test	NOUN
inlawrev-3752	518	78	.	.	PUNCT
inlawrev-3752	519	1	147	147	NUM
inlawrev-3752	519	2	.	.	PUNCT
inlawrev-3752	520	1	i	i	PRON
inlawrev-3752	520	2	d.	d.	PROPN
inlawrev-3752	520	3	§	§	PROPN
inlawrev-3752	520	4	1.509(a)-4(i)(4	1.509(a)-4(i)(4	NUM
inlawrev-3752	520	5	)	)	PUNCT
inlawrev-3752	520	6	.	.	PUNCT
inlawrev-3752	521	1	226	226	NUM
inlawrev-3752	521	2	indiana	indiana	PROPN
inlawrev-3752	521	3	law	law	PROPN
inlawrev-3752	521	4	review	review	NOUN
inlawrev-3752	521	5	[	[	X
inlawrev-3752	521	6	vol	vol	NOUN
inlawrev-3752	521	7	.	.	PUNCT
inlawrev-3752	522	1	39:207	39:207	NUM
inlawrev-3752	522	2	recognition	recognition	NOUN
inlawrev-3752	522	3	of	of	ADP
inlawrev-3752	522	4	exempt	exempt	ADJ
inlawrev-3752	522	5	status	status	NOUN
inlawrev-3752	522	6	today	today	NOUN
inlawrev-3752	522	7	.	.	PUNCT
inlawrev-3752	523	1	1	1	X
inlawrev-3752	523	2	.	.	PUNCT
inlawrev-3752	523	3	the	the	DET
inlawrev-3752	523	4	integral	integral	ADJ
inlawrev-3752	523	5	part	part	NOUN
inlawrev-3752	523	6	test	test	NOUN
inlawrev-3752	523	7	—	—	PUNCT
inlawrev-3752	523	8	transitional	transitional	ADJ
inlawrev-3752	523	9	rulesfor	rulesfor	NOUN
inlawrev-3752	523	10	type	type	NOUN
inlawrev-3752	523	11	iii	iii	NUM
inlawrev-3752	523	12	organizations	organization	NOUN
inlawrev-3752	523	13	.	.	PUNCT
inlawrev-3752	523	14	—	—	PUNCT
inlawrev-3752	524	1	liberal	liberal	ADJ
inlawrev-3752	524	2	requirements	requirement	NOUN
inlawrev-3752	524	3	for	for	ADP
inlawrev-3752	524	4	meeting	meet	VERB
inlawrev-3752	524	5	the	the	DET
inlawrev-3752	524	6	integral	integral	ADJ
inlawrev-3752	524	7	part	part	NOUN
inlawrev-3752	524	8	test	test	NOUN
inlawrev-3752	524	9	apply	apply	VERB
inlawrev-3752	524	10	for	for	ADP
inlawrev-3752	524	11	supporting	support	VERB
inlawrev-3752	524	12	organizations	organization	NOUN
inlawrev-3752	524	13	established	establish	VERB
inlawrev-3752	524	14	before	before	ADP
inlawrev-3752	524	15	november	november	PROPN
inlawrev-3752	524	16	20	20	NUM
inlawrev-3752	524	17	,	,	PUNCT
inlawrev-3752	524	18	1970.*"^^	1970.*"^^	NOUN
inlawrev-3752	524	19	if	if	SCONJ
inlawrev-3752	524	20	a	a	DET
inlawrev-3752	524	21	grandfathered	grandfathered	ADJ
inlawrev-3752	524	22	supporting	support	VERB
inlawrev-3752	524	23	organization	organization	NOUN
inlawrev-3752	524	24	meets	meet	VERB
inlawrev-3752	524	25	the	the	DET
inlawrev-3752	524	26	requirements	requirement	NOUN
inlawrev-3752	524	27	of	of	ADP
inlawrev-3752	524	28	the	the	DET
inlawrev-3752	524	29	transitional	transitional	ADJ
inlawrev-3752	524	30	rule	rule	NOUN
inlawrev-3752	524	31	,	,	PUNCT
inlawrev-3752	524	32	it	it	PRON
inlawrev-3752	524	33	need	need	AUX
inlawrev-3752	524	34	not	not	PART
inlawrev-3752	524	35	pass	pass	VERB
inlawrev-3752	524	36	all	all	DET
inlawrev-3752	524	37	aspects	aspect	NOUN
inlawrev-3752	524	38	of	of	ADP
inlawrev-3752	524	39	the	the	DET
inlawrev-3752	524	40	integral	integral	ADJ
inlawrev-3752	524	41	part	part	NOUN
inlawrev-3752	524	42	test.^"^^	test.^"^^	NOUN
inlawrev-3752	524	43	in	in	ADP
inlawrev-3752	524	44	each	each	DET
inlawrev-3752	524	45	tax	tax	NOUN
inlawrev-3752	524	46	year	year	NOUN
inlawrev-3752	524	47	,	,	PUNCT
inlawrev-3752	524	48	the	the	DET
inlawrev-3752	524	49	trustee	trustee	NOUN
inlawrev-3752	524	50	of	of	ADP
inlawrev-3752	524	51	a	a	DET
inlawrev-3752	524	52	grandfathered	grandfathered	ADJ
inlawrev-3752	524	53	trust	trust	NOUN
inlawrev-3752	524	54	must	must	AUX
inlawrev-3752	524	55	make	make	VERB
inlawrev-3752	524	56	"	"	PUNCT
inlawrev-3752	524	57	written	write	VERB
inlawrev-3752	524	58	reports	report	NOUN
inlawrev-3752	524	59	to	to	ADP
inlawrev-3752	524	60	all	all	PRON
inlawrev-3752	524	61	of	of	ADP
inlawrev-3752	524	62	the	the	DET
inlawrev-3752	524	63	[	[	X
inlawrev-3752	524	64	supported	support	VERB
inlawrev-3752	524	65	charities	charity	NOUN
inlawrev-3752	524	66	]	]	PUNCT
inlawrev-3752	524	67	.	.	PUNCT
inlawrev-3752	524	68	.	.	PUNCT
inlawrev-3752	525	1	.	.	PUNCT
inlawrev-3752	526	1	setting	set	VERB
inlawrev-3752	526	2	forth	forth	ADP
inlawrev-3752	526	3	a	a	DET
inlawrev-3752	526	4	description	description	NOUN
inlawrev-3752	526	5	of	of	ADP
inlawrev-3752	526	6	the	the	DET
inlawrev-3752	526	7	assets	asset	NOUN
inlawrev-3752	526	8	of	of	ADP
inlawrev-3752	526	9	the	the	DET
inlawrev-3752	526	10	trust	trust	NOUN
inlawrev-3752	526	11	,	,	PUNCT
inlawrev-3752	526	12	including	include	VERB
inlawrev-3752	526	13	a	a	DET
inlawrev-3752	526	14	detailed	detailed	ADJ
inlawrev-3752	526	15	list	list	NOUN
inlawrev-3752	526	16	of	of	ADP
inlawrev-3752	526	17	the	the	DET
inlawrev-3752	526	18	assets	asset	NOUN
inlawrev-3752	526	19	and	and	CCONJ
inlawrev-3752	526	20	the	the	DET
inlawrev-3752	526	21	income	income	NOUN
inlawrev-3752	526	22	produced	produce	VERB
inlawrev-3752	526	23	by	by	ADP
inlawrev-3752	526	24	such	such	ADJ
inlawrev-3752	526	25	assets	asset	NOUN
inlawrev-3752	526	26	.	.	PUNCT
inlawrev-3752	526	27	"^^^	"^^^	PUNCT
inlawrev-3752	527	1	a	a	DET
inlawrev-3752	527	2	grandfathered	grandfathered	ADJ
inlawrev-3752	527	3	supporting	support	VERB
inlawrev-3752	527	4	organization	organization	NOUN
inlawrev-3752	527	5	must	must	AUX
inlawrev-3752	527	6	pass	pass	VERB
inlawrev-3752	527	7	five	five	NUM
inlawrev-3752	527	8	requirements	requirement	NOUN
inlawrev-3752	527	9	.	.	PUNCT
inlawrev-3752	528	1	first	first	ADV
inlawrev-3752	528	2	,	,	PUNCT
inlawrev-3752	528	3	all	all	PRON
inlawrev-3752	528	4	of	of	ADP
inlawrev-3752	528	5	the	the	DET
inlawrev-3752	528	6	existing	exist	VERB
inlawrev-3752	528	7	interests	interest	NOUN
inlawrev-3752	528	8	in	in	ADP
inlawrev-3752	528	9	the	the	DET
inlawrev-3752	528	10	trust	trust	NOUN
inlawrev-3752	528	11	must	must	AUX
inlawrev-3752	528	12	be	be	AUX
inlawrev-3752	528	13	devoted	devote	VERB
inlawrev-3752	528	14	to	to	ADP
inlawrev-3752	528	15	one	one	NUM
inlawrev-3752	528	16	or	or	CCONJ
inlawrev-3752	528	17	more	more	ADV
inlawrev-3752	528	18	charitable	charitable	ADJ
inlawrev-3752	528	19	purposes	purpose	NOUN
inlawrev-3752	528	20	,	,	PUNCT
inlawrev-3752	528	21	and	and	CCONJ
inlawrev-3752	528	22	a	a	DET
inlawrev-3752	528	23	deduction	deduction	NOUN
inlawrev-3752	528	24	must	must	AUX
inlawrev-3752	528	25	have	have	AUX
inlawrev-3752	528	26	been	be	AUX
inlawrev-3752	528	27	allowed	allow	VERB
inlawrev-3752	528	28	regarding	regard	VERB
inlawrev-3752	528	29	these	these	DET
inlawrev-3752	528	30	charitable	charitable	ADJ
inlawrev-3752	528	31	interests	interest	NOUN
inlawrev-3752	528	32	.	.	PUNCT
inlawrev-3752	529	1	^^^	^^^	PUNCT
inlawrev-3752	529	2	second	second	ADV
inlawrev-3752	529	3	,	,	PUNCT
inlawrev-3752	529	4	the	the	DET
inlawrev-3752	529	5	trust	trust	NOUN
inlawrev-3752	529	6	must	must	AUX
inlawrev-3752	529	7	have	have	AUX
inlawrev-3752	529	8	been	be	AUX
inlawrev-3752	529	9	created	create	VERB
inlawrev-3752	529	10	before	before	ADP
inlawrev-3752	529	11	november	november	PROPN
inlawrev-3752	529	12	20	20	NUM
inlawrev-3752	529	13	,	,	PUNCT
inlawrev-3752	529	14	1970	1970	NUM
inlawrev-3752	529	15	,	,	PUNCT
inlawrev-3752	529	16	and	and	CCONJ
inlawrev-3752	529	17	not	not	PART
inlawrev-3752	529	18	have	have	AUX
inlawrev-3752	529	19	received	receive	VERB
inlawrev-3752	529	20	any	any	DET
inlawrev-3752	529	21	later	later	ADJ
inlawrev-3752	529	22	contributions	contribution	NOUN
inlawrev-3752	529	23	or	or	CCONJ
inlawrev-3752	529	24	transfers	transfer	NOUN
inlawrev-3752	529	25	.	.	PUNCT
inlawrev-3752	530	1	^^^	^^^	NOUN
inlawrev-3752	530	2	third	third	ADV
inlawrev-3752	530	3	,	,	PUNCT
inlawrev-3752	530	4	the	the	DET
inlawrev-3752	530	5	trust	trust	NOUN
inlawrev-3752	530	6	's	's	PART
inlawrev-3752	530	7	governing	govern	VERB
inlawrev-3752	530	8	instrument	instrument	NOUN
inlawrev-3752	530	9	must	must	AUX
inlawrev-3752	530	10	require	require	VERB
inlawrev-3752	530	11	the	the	DET
inlawrev-3752	530	12	organization	organization	NOUN
inlawrev-3752	530	13	to	to	PART
inlawrev-3752	530	14	make	make	VERB
inlawrev-3752	530	15	current	current	ADJ
inlawrev-3752	530	16	distributions	distribution	NOUN
inlawrev-3752	530	17	of	of	ADP
inlawrev-3752	530	18	its	its	PRON
inlawrev-3752	530	19	net	net	ADJ
inlawrev-3752	530	20	income	income	NOUN
inlawrev-3752	530	21	to	to	ADP
inlawrev-3752	530	22	its	its	PRON
inlawrev-3752	530	23	designated	designate	VERB
inlawrev-3752	530	24	supported	support	VERB
inlawrev-3752	530	25	charity	charity	NOUN
inlawrev-3752	530	26	.	.	PUNCT
inlawrev-3752	531	1	^^^	^^^	PUNCT
inlawrev-3752	531	2	where	where	SCONJ
inlawrev-3752	531	3	the	the	DET
inlawrev-3752	531	4	supporting	support	VERB
inlawrev-3752	531	5	organization	organization	NOUN
inlawrev-3752	531	6	's	's	PART
inlawrev-3752	531	7	governing	govern	VERB
inlawrev-3752	531	8	instrument	instrument	NOUN
inlawrev-3752	531	9	designates	designate	VERB
inlawrev-3752	531	10	several	several	ADJ
inlawrev-3752	531	11	supported	support	VERB
inlawrev-3752	531	12	charities	charity	NOUN
inlawrev-3752	531	13	,	,	PUNCT
inlawrev-3752	531	14	the	the	DET
inlawrev-3752	531	15	supporting	support	VERB
inlawrev-3752	531	16	organization	organization	NOUN
inlawrev-3752	531	17	must	must	AUX
inlawrev-3752	531	18	currently	currently	ADV
inlawrev-3752	531	19	distribute	distribute	VERB
inlawrev-3752	531	20	its	its	PRON
inlawrev-3752	531	21	entire	entire	ADJ
inlawrev-3752	531	22	net	net	ADJ
inlawrev-3752	531	23	income	income	NOUN
inlawrev-3752	531	24	in	in	ADP
inlawrev-3752	531	25	fixed	fix	VERB
inlawrev-3752	531	26	portions	portion	NOUN
inlawrev-3752	531	27	to	to	ADP
inlawrev-3752	531	28	those	those	DET
inlawrev-3752	531	29	supported	support	VERB
inlawrev-3752	531	30	charities	charity	NOUN
inlawrev-3752	531	31	.	.	PUNCT
inlawrev-3752	532	1	^^"^	^^"^	X
inlawrev-3752	533	1	fourth	fourth	ADJ
inlawrev-3752	533	2	,	,	PUNCT
inlawrev-3752	533	3	the	the	DET
inlawrev-3752	533	4	trustee	trustee	NOUN
inlawrev-3752	533	5	can	can	AUX
inlawrev-3752	533	6	not	not	PART
inlawrev-3752	533	7	have	have	VERB
inlawrev-3752	533	8	any	any	DET
inlawrev-3752	533	9	discretion	discretion	NOUN
inlawrev-3752	533	10	to	to	PART
inlawrev-3752	533	11	vary	vary	VERB
inlawrev-3752	533	12	either	either	CCONJ
inlawrev-3752	533	13	the	the	DET
inlawrev-3752	533	14	identity	identity	NOUN
inlawrev-3752	533	15	of	of	ADP
inlawrev-3752	533	16	the	the	DET
inlawrev-3752	533	17	beneficiaries	beneficiary	NOUN
inlawrev-3752	533	18	or	or	CCONJ
inlawrev-3752	533	19	the	the	DET
inlawrev-3752	533	20	amounts	amount	NOUN
inlawrev-3752	533	21	the	the	DET
inlawrev-3752	533	22	trust	trust	NOUN
inlawrev-3752	533	23	pays	pay	VERB
inlawrev-3752	533	24	to	to	PART
inlawrev-3752	533	25	them.^^^	them.^^^	VERB
inlawrev-3752	533	26	finally	finally	ADV
inlawrev-3752	533	27	,	,	PUNCT
inlawrev-3752	533	28	no	no	DET
inlawrev-3752	533	29	trustee	trustee	NOUN
inlawrev-3752	533	30	may	may	AUX
inlawrev-3752	533	31	be	be	AUX
inlawrev-3752	533	32	considered	consider	VERB
inlawrev-3752	533	33	to	to	PART
inlawrev-3752	533	34	be	be	AUX
inlawrev-3752	533	35	a	a	DET
inlawrev-3752	533	36	"	"	PUNCT
inlawrev-3752	533	37	disqualified	disqualified	ADJ
inlawrev-3752	533	38	person	person	NOUN
inlawrev-3752	533	39	"	"	PUNCT
inlawrev-3752	533	40	in	in	ADP
inlawrev-3752	533	41	relationship	relationship	NOUN
inlawrev-3752	533	42	to	to	ADP
inlawrev-3752	533	43	the	the	DET
inlawrev-3752	533	44	trust	trust	NOUN
inlawrev-3752	533	45	(	(	PUNCT
inlawrev-3752	533	46	if	if	SCONJ
inlawrev-3752	533	47	the	the	DET
inlawrev-3752	533	48	supporting	support	VERB
inlawrev-3752	533	49	organization	organization	NOUN
inlawrev-3752	533	50	had	have	AUX
inlawrev-3752	533	51	been	be	AUX
inlawrev-3752	533	52	148	148	NUM
inlawrev-3752	533	53	.	.	PUNCT
inlawrev-3752	534	1	i	i	PRON
inlawrev-3752	534	2	d.	d.	PROPN
inlawrev-3752	534	3	149	149	NUM
inlawrev-3752	534	4	.	.	PUNCT
inlawrev-3752	535	1	i	i	PRON
inlawrev-3752	535	2	d.	d.	PROPN
inlawrev-3752	535	3	§	§	PROPN
inlawrev-3752	535	4	1.509(a)-4(i)(4)(i	1.509(a)-4(i)(4)(i	NUM
inlawrev-3752	535	5	)	)	PUNCT
inlawrev-3752	535	6	.	.	PUNCT
inlawrev-3752	536	1	150	150	NUM
inlawrev-3752	536	2	.	.	PUNCT
inlawrev-3752	537	1	i	i	PRON
inlawrev-3752	537	2	d.	d.	PROPN
inlawrev-3752	537	3	151	151	NUM
inlawrev-3752	537	4	.	.	PUNCT
inlawrev-3752	538	1	i	i	PRON
inlawrev-3752	538	2	d.	d.	PROPN
inlawrev-3752	538	3	§	§	PROPN
inlawrev-3752	538	4	1.509(a)-4(i)(4)(ii	1.509(a)-4(i)(4)(ii	NUM
inlawrev-3752	538	5	)	)	PUNCT
inlawrev-3752	538	6	.	.	PUNCT
inlawrev-3752	539	1	a	a	DET
inlawrev-3752	539	2	deduction	deduction	NOUN
inlawrev-3752	539	3	must	must	AUX
inlawrev-3752	539	4	have	have	AUX
inlawrev-3752	539	5	been	be	AUX
inlawrev-3752	539	6	previously	previously	ADV
inlawrev-3752	539	7	allowed	allow	VERB
inlawrev-3752	539	8	under	under	ADP
inlawrev-3752	539	9	"	"	PUNCT
inlawrev-3752	539	10	corresponding	correspond	VERB
inlawrev-3752	539	11	provisions	provision	NOUN
inlawrev-3752	539	12	of	of	ADP
inlawrev-3752	539	13	prior	prior	ADJ
inlawrev-3752	539	14	law	law	NOUN
inlawrev-3752	539	15	(	(	PUNCT
inlawrev-3752	539	16	or	or	CCONJ
inlawrev-3752	539	17	would	would	AUX
inlawrev-3752	539	18	have	have	AUX
inlawrev-3752	539	19	been	be	AUX
inlawrev-3752	539	20	allowed	allow	VERB
inlawrev-3752	539	21	.	.	PUNCT
inlawrev-3752	539	22	.	.	PUNCT
inlawrev-3752	539	23	.	.	PUNCT
inlawrev-3752	540	1	if	if	SCONJ
inlawrev-3752	540	2	the	the	DET
inlawrev-3752	540	3	trust	trust	NOUN
inlawrev-3752	540	4	had	have	AUX
inlawrev-3752	540	5	not	not	PART
inlawrev-3752	540	6	been	be	AUX
inlawrev-3752	540	7	created	create	VERB
inlawrev-3752	540	8	before	before	ADP
inlawrev-3752	540	9	1913	1913	NUM
inlawrev-3752	540	10	)	)	PUNCT
inlawrev-3752	540	11	.	.	PUNCT
inlawrev-3752	540	12	"	"	PUNCT
inlawrev-3752	541	1	/j	/j	INTJ
inlawrev-3752	541	2	.	.	PROPN
inlawrev-3752	542	1	152	152	NUM
inlawrev-3752	542	2	.	.	PUNCT
inlawrev-3752	543	1	i	i	PRON
inlawrev-3752	543	2	d.	d.	PROPN
inlawrev-3752	543	3	§	§	PROPN
inlawrev-3752	543	4	1.509(a)-4(f)(4)(i)(4)(iii	1.509(a)-4(f)(4)(i)(4)(iii	NUM
inlawrev-3752	543	5	)	)	PUNCT
inlawrev-3752	543	6	.	.	PUNCT
inlawrev-3752	544	1	153	153	NUM
inlawrev-3752	544	2	.	.	PUNCT
inlawrev-3752	545	1	i	i	PRON
inlawrev-3752	545	2	d.	d.	PROPN
inlawrev-3752	545	3	§	§	PROPN
inlawrev-3752	545	4	1.509(a)-4(i)(4)(iv	1.509(a)-4(i)(4)(iv	NUM
inlawrev-3752	545	5	)	)	PUNCT
inlawrev-3752	545	6	.	.	PUNCT
inlawrev-3752	546	1	154	154	NUM
inlawrev-3752	546	2	.	.	PUNCT
inlawrev-3752	547	1	/cf	/cf	PROPN
inlawrev-3752	547	2	.	.	PUNCT
inlawrev-3752	548	1	§	§	PROPN
inlawrev-3752	548	2	1.509(a)-4(i)(4)(iv	1.509(a)-4(i)(4)(iv	NUM
inlawrev-3752	548	3	)	)	PUNCT
inlawrev-3752	548	4	.	.	PUNCT
inlawrev-3752	549	1	the	the	DET
inlawrev-3752	549	2	regulations	regulation	NOUN
inlawrev-3752	549	3	provide	provide	VERB
inlawrev-3752	549	4	that	that	SCONJ
inlawrev-3752	549	5	[	[	X
inlawrev-3752	549	6	t]he	t]he	ADV
inlawrev-3752	549	7	governing	govern	VERB
inlawrev-3752	549	8	instrument	instrument	NOUN
inlawrev-3752	549	9	of	of	ADP
inlawrev-3752	549	10	a	a	DET
inlawrev-3752	549	11	charitable	charitable	ADJ
inlawrev-3752	549	12	trust	trust	NOUN
inlawrev-3752	549	13	shall	shall	AUX
inlawrev-3752	549	14	be	be	AUX
inlawrev-3752	549	15	treated	treat	VERB
inlawrev-3752	549	16	as	as	ADP
inlawrev-3752	549	17	requiring	require	VERB
inlawrev-3752	549	18	distribution	distribution	NOUN
inlawrev-3752	549	19	to	to	ADP
inlawrev-3752	549	20	a	a	DET
inlawrev-3752	549	21	designated	designate	VERB
inlawrev-3752	549	22	beneficiary	beneficiary	NOUN
inlawrev-3752	549	23	organization	organization	NOUN
inlawrev-3752	549	24	where	where	SCONJ
inlawrev-3752	549	25	the	the	DET
inlawrev-3752	549	26	trust	trust	NOUN
inlawrev-3752	549	27	instrument	instrument	NOUN
inlawrev-3752	549	28	describes	describe	VERB
inlawrev-3752	549	29	the	the	DET
inlawrev-3752	549	30	charitable	charitable	ADJ
inlawrev-3752	549	31	purpose	purpose	NOUN
inlawrev-3752	549	32	ofthe	ofthe	NOUN
inlawrev-3752	549	33	trust	trust	NOUN
inlawrev-3752	549	34	so	so	ADV
inlawrev-3752	549	35	completely	completely	ADV
inlawrev-3752	549	36	that	that	SCONJ
inlawrev-3752	549	37	such	such	ADJ
inlawrev-3752	549	38	description	description	NOUN
inlawrev-3752	549	39	can	can	AUX
inlawrev-3752	549	40	apply	apply	VERB
inlawrev-3752	549	41	to	to	ADP
inlawrev-3752	549	42	only	only	ADV
inlawrev-3752	549	43	one	one	NUM
inlawrev-3752	549	44	existing	exist	VERB
inlawrev-3752	549	45	beneficiary	beneficiary	NOUN
inlawrev-3752	549	46	organization	organization	NOUN
inlawrev-3752	549	47	and	and	CCONJ
inlawrev-3752	549	48	is	be	AUX
inlawrev-3752	549	49	of	of	ADP
inlawrev-3752	549	50	sufficient	sufficient	ADJ
inlawrev-3752	549	51	particularity	particularity	NOUN
inlawrev-3752	549	52	as	as	ADP
inlawrev-3752	549	53	to	to	PART
inlawrev-3752	549	54	vest	vest	VERB
inlawrev-3752	549	55	in	in	ADP
inlawrev-3752	549	56	such	such	ADJ
inlawrev-3752	549	57	organization	organization	NOUN
inlawrev-3752	549	58	rights	right	NOUN
inlawrev-3752	549	59	against	against	ADP
inlawrev-3752	549	60	the	the	DET
inlawrev-3752	549	61	trust	trust	NOUN
inlawrev-3752	549	62	enforceable	enforceable	ADJ
inlawrev-3752	549	63	in	in	ADP
inlawrev-3752	549	64	a	a	DET
inlawrev-3752	549	65	court	court	NOUN
inlawrev-3752	549	66	possessing	possess	VERB
inlawrev-3752	549	67	equitable	equitable	ADJ
inlawrev-3752	549	68	powers	power	NOUN
inlawrev-3752	549	69	.	.	PUNCT
inlawrev-3752	550	1	i	i	PRON
inlawrev-3752	550	2	d.	d.	PROPN
inlawrev-3752	550	3	155	155	NUM
inlawrev-3752	550	4	.	.	PUNCT
inlawrev-3752	551	1	m	m	VERB
inlawrev-3752	551	2	§	§	PROPN
inlawrev-3752	551	3	1.509(a)-4(i)(4)(v	1.509(a)-4(i)(4)(v	PROPN
inlawrev-3752	551	4	)	)	PUNCT
inlawrev-3752	551	5	.	.	PUNCT
inlawrev-3752	552	1	a	a	DET
inlawrev-3752	552	2	trustee	trustee	NOUN
inlawrev-3752	552	3	does	do	AUX
inlawrev-3752	552	4	not	not	PART
inlawrev-3752	552	5	have	have	VERB
inlawrev-3752	552	6	such	such	ADJ
inlawrev-3752	552	7	discretion	discretion	NOUN
inlawrev-3752	552	8	where	where	SCONJ
inlawrev-3752	552	9	the	the	DET
inlawrev-3752	552	10	trustee	trustee	NOUN
inlawrev-3752	552	11	has	have	VERB
inlawrev-3752	552	12	discretion	discretion	NOUN
inlawrev-3752	552	13	to	to	PART
inlawrev-3752	552	14	make	make	VERB
inlawrev-3752	552	15	payments	payment	NOUN
inlawrev-3752	552	16	of	of	ADP
inlawrev-3752	552	17	principal	principal	NOUN
inlawrev-3752	552	18	to	to	ADP
inlawrev-3752	552	19	the	the	DET
inlawrev-3752	552	20	single	single	ADJ
inlawrev-3752	552	21	[	[	X
inlawrev-3752	552	22	charity	charity	NOUN
inlawrev-3752	552	23	]	]	PUNCT
inlawrev-3752	552	24	that	that	PRON
inlawrev-3752	552	25	is	be	AUX
inlawrev-3752	552	26	currently	currently	ADV
inlawrev-3752	552	27	entitled	entitle	VERB
inlawrev-3752	552	28	to	to	PART
inlawrev-3752	552	29	receive	receive	VERB
inlawrev-3752	552	30	all	all	PRON
inlawrev-3752	552	31	of	of	ADP
inlawrev-3752	552	32	the	the	DET
inlawrev-3752	552	33	trust	trust	NOUN
inlawrev-3752	552	34	's	's	PART
inlawrev-3752	552	35	income	income	NOUN
inlawrev-3752	552	36	[	[	X
inlawrev-3752	552	37	,	,	PUNCT
inlawrev-3752	552	38	]	]	PUNCT
inlawrev-3752	552	39	or	or	CCONJ
inlawrev-3752	552	40	where	where	SCONJ
inlawrev-3752	552	41	the	the	DET
inlawrev-3752	552	42	trust	trust	NOUN
inlawrev-3752	552	43	instrument	instrument	NOUN
inlawrev-3752	552	44	provides	provide	VERB
inlawrev-3752	552	45	that	that	SCONJ
inlawrev-3752	552	46	the	the	DET
inlawrev-3752	552	47	trustee	trustee	NOUN
inlawrev-3752	552	48	may	may	AUX
inlawrev-3752	552	49	cease	cease	VERB
inlawrev-3752	552	50	making	make	VERB
inlawrev-3752	552	51	income	income	NOUN
inlawrev-3752	552	52	payments	payment	NOUN
inlawrev-3752	552	53	to	to	ADP
inlawrev-3752	552	54	a	a	DET
inlawrev-3752	552	55	particular	particular	ADJ
inlawrev-3752	552	56	charitable	charitable	ADJ
inlawrev-3752	552	57	beneficiary	beneficiary	NOUN
inlawrev-3752	552	58	in	in	ADP
inlawrev-3752	552	59	the	the	DET
inlawrev-3752	552	60	event	event	NOUN
inlawrev-3752	552	61	of	of	ADP
inlawrev-3752	552	62	certain	certain	ADJ
inlawrev-3752	552	63	specific	specific	ADJ
inlawrev-3752	552	64	occurrences	occurrence	NOUN
inlawrev-3752	552	65	,	,	PUNCT
inlawrev-3752	552	66	such	such	ADJ
inlawrev-3752	552	67	as	as	ADP
inlawrev-3752	552	68	the	the	DET
inlawrev-3752	552	69	loss	loss	NOUN
inlawrev-3752	552	70	of	of	ADP
inlawrev-3752	552	71	exemption	exemption	NOUN
inlawrev-3752	552	72	...	...	PUNCT
inlawrev-3752	552	73	or	or	CCONJ
inlawrev-3752	552	74	classification	classification	NOUN
inlawrev-3752	552	75	...	...	PUNCT
inlawrev-3752	552	76	by	by	ADP
inlawrev-3752	552	77	the	the	DET
inlawrev-3752	552	78	beneficiary	beneficiary	NOUN
inlawrev-3752	552	79	or	or	CCONJ
inlawrev-3752	552	80	the	the	DET
inlawrev-3752	552	81	failure	failure	NOUN
inlawrev-3752	552	82	of	of	ADP
inlawrev-3752	552	83	the	the	DET
inlawrev-3752	552	84	beneficiary	beneficiary	NOUN
inlawrev-3752	552	85	to	to	PART
inlawrev-3752	552	86	carry	carry	VERB
inlawrev-3752	552	87	out	out	ADP
inlawrev-3752	552	88	its	its	PRON
inlawrev-3752	552	89	charitable	charitable	ADJ
inlawrev-3752	552	90	purpose	purpose	NOUN
inlawrev-3752	552	91	properly	properly	ADV
inlawrev-3752	553	1	[	[	X
inlawrev-3752	553	2	.	.	PUNCT
inlawrev-3752	553	3	]	]	X
inlawrev-3752	553	4	"	"	PUNCT
inlawrev-3752	553	5	i	i	PRON
inlawrev-3752	553	6	d.	d.	PROPN
inlawrev-3752	553	7	2006	2006	NUM
inlawrev-3752	553	8	]	]	PUNCT
inlawrev-3752	553	9	supporting	support	VERB
inlawrev-3752	553	10	the	the	DET
inlawrev-3752	553	11	supporting	support	VERB
inlawrev-3752	553	12	organization	organization	NOUN
inlawrev-3752	553	13	227	227	NUM
inlawrev-3752	553	14	classified	classify	VERB
inlawrev-3752	553	15	as	as	ADP
inlawrev-3752	553	16	a	a	DET
inlawrev-3752	553	17	private	private	ADJ
inlawrev-3752	553	18	foundation	foundation	NOUN
inlawrev-3752	553	19	)	)	PUNCT
inlawrev-3752	553	20	.	.	PUNCT
inlawrev-3752	554	1	^^^	^^^	PUNCT
inlawrev-3752	554	2	if	if	SCONJ
inlawrev-3752	554	3	a	a	DET
inlawrev-3752	554	4	supporting	support	VERB
inlawrev-3752	554	5	organization	organization	NOUN
inlawrev-3752	554	6	meets	meet	VERB
inlawrev-3752	554	7	these	these	DET
inlawrev-3752	554	8	criteria	criterion	NOUN
inlawrev-3752	554	9	,	,	PUNCT
inlawrev-3752	554	10	it	it	PRON
inlawrev-3752	554	11	will	will	AUX
inlawrev-3752	554	12	not	not	PART
inlawrev-3752	554	13	be	be	AUX
inlawrev-3752	554	14	categorized	categorize	VERB
inlawrev-3752	554	15	as	as	ADP
inlawrev-3752	554	16	a	a	DET
inlawrev-3752	554	17	private	private	ADJ
inlawrev-3752	554	18	foundation	foundation	NOUN
inlawrev-3752	554	19	even	even	ADV
inlawrev-3752	554	20	though	though	SCONJ
inlawrev-3752	554	21	it	it	PRON
inlawrev-3752	554	22	does	do	AUX
inlawrev-3752	554	23	not	not	PART
inlawrev-3752	554	24	meet	meet	VERB
inlawrev-3752	554	25	the	the	DET
inlawrev-3752	554	26	current	current	ADJ
inlawrev-3752	554	27	requirements	requirement	NOUN
inlawrev-3752	554	28	for	for	ADP
inlawrev-3752	554	29	supporting	support	VERB
inlawrev-3752	554	30	organizations	organization	NOUN
inlawrev-3752	554	31	.	.	PUNCT
inlawrev-3752	555	1	2	2	X
inlawrev-3752	555	2	.	.	X
inlawrev-3752	555	3	consequencesfor	consequencesfor	PROPN
inlawrev-3752	555	4	grandfathered	grandfathere	VERB
inlawrev-3752	555	5	organizations.—what	organizations.—what	PRON
inlawrev-3752	555	6	are	be	AUX
inlawrev-3752	555	7	the	the	DET
inlawrev-3752	555	8	practical	practical	ADJ
inlawrev-3752	555	9	consequences	consequence	NOUN
inlawrev-3752	555	10	of	of	ADP
inlawrev-3752	555	11	being	be	AUX
inlawrev-3752	555	12	a	a	DET
inlawrev-3752	555	13	grandfathered	grandfathered	ADJ
inlawrev-3752	555	14	supporting	support	VERB
inlawrev-3752	555	15	organization	organization	NOUN
inlawrev-3752	555	16	?	?	PUNCT
inlawrev-3752	556	1	on	on	ADP
inlawrev-3752	556	2	their	their	PRON
inlawrev-3752	556	3	face	face	NOUN
inlawrev-3752	556	4	,	,	PUNCT
inlawrev-3752	556	5	these	these	DET
inlawrev-3752	556	6	entities	entity	NOUN
inlawrev-3752	556	7	may	may	AUX
inlawrev-3752	556	8	appear	appear	VERB
inlawrev-3752	556	9	to	to	PART
inlawrev-3752	556	10	be	be	AUX
inlawrev-3752	556	11	private	private	ADJ
inlawrev-3752	556	12	foundations	foundation	NOUN
inlawrev-3752	556	13	under	under	ADP
inlawrev-3752	556	14	current	current	ADJ
inlawrev-3752	556	15	tax	tax	NOUN
inlawrev-3752	556	16	law	law	NOUN
inlawrev-3752	556	17	.	.	PUNCT
inlawrev-3752	557	1	trustees	trustee	NOUN
inlawrev-3752	557	2	who	who	PRON
inlawrev-3752	557	3	are	be	AUX
inlawrev-3752	557	4	unaware	unaware	ADJ
inlawrev-3752	557	5	of	of	ADP
inlawrev-3752	557	6	the	the	DET
inlawrev-3752	557	7	grandfathering	grandfathering	NOUN
inlawrev-3752	557	8	provision	provision	NOUN
inlawrev-3752	557	9	may	may	AUX
inlawrev-3752	557	10	therefore	therefore	ADV
inlawrev-3752	557	11	pay	pay	VERB
inlawrev-3752	557	12	taxes	taxis	NOUN
inlawrev-3752	557	13	from	from	ADP
inlawrev-3752	557	14	the	the	DET
inlawrev-3752	557	15	charity	charity	NOUN
inlawrev-3752	557	16	as	as	SCONJ
inlawrev-3752	557	17	if	if	SCONJ
inlawrev-3752	557	18	it	it	PRON
inlawrev-3752	557	19	were	be	AUX
inlawrev-3752	557	20	a	a	DET
inlawrev-3752	557	21	private	private	ADJ
inlawrev-3752	557	22	foundation	foundation	NOUN
inlawrev-3752	557	23	.	.	PUNCT
inlawrev-3752	558	1	pre1969	pre1969	ADJ
inlawrev-3752	558	2	supporting	support	VERB
inlawrev-3752	558	3	organizations	organization	NOUN
inlawrev-3752	558	4	may	may	AUX
inlawrev-3752	558	5	also	also	ADV
inlawrev-3752	558	6	be	be	AUX
inlawrev-3752	558	7	structured	structure	VERB
inlawrev-3752	558	8	as	as	ADP
inlawrev-3752	558	9	simple	simple	ADJ
inlawrev-3752	558	10	income	income	NOUN
inlawrev-3752	558	11	-	-	PUNCT
inlawrev-3752	558	12	only	only	ADV
inlawrev-3752	558	13	trusts	trust	NOUN
inlawrev-3752	558	14	(	(	PUNCT
inlawrev-3752	558	15	e.g.	e.g.	ADV
inlawrev-3752	558	16	,	,	PUNCT
inlawrev-3752	558	17	pay	pay	VERB
inlawrev-3752	558	18	all	all	PRON
inlawrev-3752	558	19	of	of	ADP
inlawrev-3752	558	20	the	the	DET
inlawrev-3752	558	21	income	income	NOUN
inlawrev-3752	558	22	to	to	ADP
inlawrev-3752	558	23	samford	samford	PROPN
inlawrev-3752	558	24	university	university	PROPN
inlawrev-3752	558	25	in	in	ADP
inlawrev-3752	558	26	perpetuity	perpetuity	NOUN
inlawrev-3752	558	27	)	)	PUNCT
inlawrev-3752	558	28	.	.	PUNCT
inlawrev-3752	559	1	income	income	NOUN
inlawrev-3752	559	2	-	-	PUNCT
inlawrev-3752	559	3	only	only	ADV
inlawrev-3752	559	4	trusts	trust	NOUN
inlawrev-3752	559	5	pose	pose	VERB
inlawrev-3752	559	6	a	a	DET
inlawrev-3752	559	7	variety	variety	NOUN
inlawrev-3752	559	8	of	of	ADP
inlawrev-3752	559	9	investment	investment	NOUN
inlawrev-3752	559	10	challenges	challenge	NOUN
inlawrev-3752	559	11	.	.	PUNCT
inlawrev-3752	560	1	^^^	^^^	PUNCT
inlawrev-3752	560	2	when	when	SCONJ
inlawrev-3752	560	3	considering	consider	VERB
inlawrev-3752	560	4	the	the	DET
inlawrev-3752	560	5	complexity	complexity	NOUN
inlawrev-3752	560	6	of	of	ADP
inlawrev-3752	560	7	supporting	support	VERB
inlawrev-3752	560	8	organizations	organization	NOUN
inlawrev-3752	560	9	,	,	PUNCT
inlawrev-3752	560	10	it	it	PRON
inlawrev-3752	560	11	is	be	AUX
inlawrev-3752	560	12	important	important	ADJ
inlawrev-3752	560	13	to	to	PART
inlawrev-3752	560	14	remember	remember	VERB
inlawrev-3752	560	15	the	the	DET
inlawrev-3752	560	16	differences	difference	NOUN
inlawrev-3752	560	17	of	of	ADP
inlawrev-3752	560	18	this	this	DET
inlawrev-3752	560	19	grandfathered	grandfathered	ADJ
inlawrev-3752	560	20	class	class	NOUN
inlawrev-3752	560	21	;	;	PUNCT
inlawrev-3752	560	22	if	if	SCONJ
inlawrev-3752	560	23	dramatic	dramatic	ADJ
inlawrev-3752	560	24	change	change	NOUN
inlawrev-3752	560	25	is	be	AUX
inlawrev-3752	560	26	made	make	VERB
inlawrev-3752	560	27	,	,	PUNCT
inlawrev-3752	560	28	will	will	AUX
inlawrev-3752	560	29	current	current	ADJ
inlawrev-3752	560	30	organizations	organization	NOUN
inlawrev-3752	560	31	be	be	AUX
inlawrev-3752	560	32	grandfathered	grandfathere	VERB
inlawrev-3752	560	33	,	,	PUNCT
inlawrev-3752	560	34	creating	create	VERB
inlawrev-3752	560	35	three	three	NUM
inlawrev-3752	560	36	classes	class	NOUN
inlawrev-3752	560	37	of	of	ADP
inlawrev-3752	560	38	organizations	organization	NOUN
inlawrev-3752	560	39	?	?	PUNCT
inlawrev-3752	561	1	in	in	ADP
inlawrev-3752	561	2	.	.	PUNCT
inlawrev-3752	562	1	benefits	benefit	NOUN
inlawrev-3752	562	2	of	of	ADP
inlawrev-3752	562	3	supporting	support	VERB
inlawrev-3752	562	4	organizations	organization	NOUN
inlawrev-3752	562	5	supporting	support	VERB
inlawrev-3752	562	6	organizations	organization	NOUN
inlawrev-3752	562	7	provide	provide	VERB
inlawrev-3752	562	8	advantages	advantage	NOUN
inlawrev-3752	562	9	both	both	CCONJ
inlawrev-3752	562	10	to	to	ADP
inlawrev-3752	562	11	those	those	PRON
inlawrev-3752	562	12	who	who	PRON
inlawrev-3752	562	13	give	give	VERB
inlawrev-3752	562	14	and	and	CCONJ
inlawrev-3752	562	15	those	those	PRON
inlawrev-3752	562	16	who	who	PRON
inlawrev-3752	562	17	receive	receive	VERB
inlawrev-3752	562	18	.	.	PUNCT
inlawrev-3752	563	1	it	it	PRON
inlawrev-3752	563	2	is	be	AUX
inlawrev-3752	563	3	a	a	DET
inlawrev-3752	563	4	useful	useful	ADJ
inlawrev-3752	563	5	planning	planning	NOUN
inlawrev-3752	563	6	tool	tool	NOUN
inlawrev-3752	563	7	for	for	ADP
inlawrev-3752	563	8	wealthy	wealthy	ADJ
inlawrev-3752	563	9	families	family	NOUN
inlawrev-3752	563	10	seeking	seek	VERB
inlawrev-3752	563	11	to	to	PART
inlawrev-3752	563	12	meet	meet	VERB
inlawrev-3752	563	13	charitable	charitable	ADJ
inlawrev-3752	563	14	goals	goal	NOUN
inlawrev-3752	563	15	,	,	PUNCT
inlawrev-3752	563	16	and	and	CCONJ
inlawrev-3752	563	17	for	for	ADP
inlawrev-3752	563	18	charitable	charitable	ADJ
inlawrev-3752	563	19	entities	entity	NOUN
inlawrev-3752	563	20	seeking	seek	VERB
inlawrev-3752	563	21	to	to	PART
inlawrev-3752	563	22	structure	structure	NOUN
inlawrev-3752	563	23	ownership	ownership	NOUN
inlawrev-3752	563	24	of	of	ADP
inlawrev-3752	563	25	their	their	PRON
inlawrev-3752	563	26	assets	asset	NOUN
inlawrev-3752	563	27	efficiently	efficiently	ADV
inlawrev-3752	563	28	.	.	PUNCT
inlawrev-3752	564	1	this	this	DET
inlawrev-3752	564	2	section	section	NOUN
inlawrev-3752	564	3	will	will	AUX
inlawrev-3752	564	4	discuss	discuss	VERB
inlawrev-3752	564	5	the	the	DET
inlawrev-3752	564	6	benefits	benefit	NOUN
inlawrev-3752	564	7	of	of	ADP
inlawrev-3752	564	8	supporting	support	VERB
inlawrev-3752	564	9	organizations	organization	NOUN
inlawrev-3752	564	10	first	first	ADV
inlawrev-3752	564	11	to	to	ADP
inlawrev-3752	564	12	donors	donor	NOUN
inlawrev-3752	564	13	,	,	PUNCT
inlawrev-3752	564	14	and	and	CCONJ
inlawrev-3752	564	15	then	then	ADV
inlawrev-3752	564	16	to	to	ADP
inlawrev-3752	564	17	charities	charity	NOUN
inlawrev-3752	564	18	.	.	PUNCT
inlawrev-3752	565	1	a.	a.	NOUN
inlawrev-3752	565	2	benefits	benefit	NOUN
inlawrev-3752	565	3	to	to	PART
inlawrev-3752	565	4	donors	donor	NOUN
inlawrev-3752	565	5	the	the	DET
inlawrev-3752	565	6	major	major	ADJ
inlawrev-3752	565	7	benefit	benefit	NOUN
inlawrev-3752	565	8	of	of	ADP
inlawrev-3752	565	9	supporting	support	VERB
inlawrev-3752	565	10	organizations	organization	NOUN
inlawrev-3752	565	11	to	to	ADP
inlawrev-3752	565	12	donors	donor	NOUN
inlawrev-3752	565	13	is	be	AUX
inlawrev-3752	565	14	that	that	SCONJ
inlawrev-3752	565	15	they	they	PRON
inlawrev-3752	565	16	allow	allow	VERB
inlawrev-3752	565	17	charitable	charitable	ADJ
inlawrev-3752	565	18	dollars	dollar	NOUN
inlawrev-3752	565	19	to	to	PART
inlawrev-3752	565	20	go	go	VERB
inlawrev-3752	565	21	further	far	ADV
inlawrev-3752	565	22	by	by	ADP
inlawrev-3752	565	23	avoiding	avoid	VERB
inlawrev-3752	565	24	the	the	DET
inlawrev-3752	565	25	morass	morass	NOUN
inlawrev-3752	565	26	ofprivate	ofprivate	NOUN
inlawrev-3752	565	27	foundation	foundation	NOUN
inlawrev-3752	565	28	rules	rule	NOUN
inlawrev-3752	565	29	and	and	CCONJ
inlawrev-3752	565	30	penalty	penalty	NOUN
inlawrev-3752	565	31	taxes	taxis	NOUN
inlawrev-3752	565	32	.	.	PUNCT
inlawrev-3752	566	1	this	this	PRON
inlawrev-3752	566	2	has	have	VERB
inlawrev-3752	566	3	two	two	NUM
inlawrev-3752	566	4	results	result	NOUN
inlawrev-3752	566	5	:	:	PUNCT
inlawrev-3752	566	6	(	(	PUNCT
inlawrev-3752	566	7	1	1	X
inlawrev-3752	566	8	)	)	PUNCT
inlawrev-3752	566	9	fewer	few	ADJ
inlawrev-3752	566	10	hindrances	hindrance	NOUN
inlawrev-3752	566	11	on	on	ADP
inlawrev-3752	566	12	administration	administration	NOUN
inlawrev-3752	566	13	and	and	CCONJ
inlawrev-3752	566	14	(	(	PUNCT
inlawrev-3752	566	15	2	2	NUM
inlawrev-3752	566	16	)	)	PUNCT
inlawrev-3752	566	17	avoidance	avoidance	NOUN
inlawrev-3752	566	18	of	of	ADP
inlawrev-3752	566	19	the	the	DET
inlawrev-3752	566	20	excise	excise	NOUN
inlawrev-3752	566	21	tax	tax	NOUN
inlawrev-3752	566	22	on	on	ADP
inlawrev-3752	566	23	investment	investment	NOUN
inlawrev-3752	566	24	income	income	NOUN
inlawrev-3752	566	25	.	.	PUNCT
inlawrev-3752	567	1	the	the	DET
inlawrev-3752	567	2	private	private	ADJ
inlawrev-3752	567	3	foundation	foundation	NOUN
inlawrev-3752	567	4	rules	rule	NOUN
inlawrev-3752	567	5	that	that	PRON
inlawrev-3752	567	6	do	do	AUX
inlawrev-3752	567	7	not	not	PART
inlawrev-3752	567	8	apply	apply	VERB
inlawrev-3752	567	9	to	to	ADP
inlawrev-3752	567	10	publicly	publicly	ADV
inlawrev-3752	567	11	supported	support	VERB
inlawrev-3752	567	12	charities	charity	NOUN
inlawrev-3752	567	13	—	—	PUNCT
inlawrev-3752	567	14	and	and	CCONJ
inlawrev-3752	567	15	supporting	support	VERB
inlawrev-3752	567	16	organizations	organization	NOUN
inlawrev-3752	567	17	—	—	PUNCT
inlawrev-3752	567	18	include	include	VERB
inlawrev-3752	567	19	restrictions	restriction	NOUN
inlawrev-3752	567	20	on	on	ADP
inlawrev-3752	567	21	self	self	NOUN
inlawrev-3752	567	22	-	-	PUNCT
inlawrev-3752	567	23	dealing	deal	VERB
inlawrev-3752	567	24	,	,	PUNCT
inlawrev-3752	567	25	excess	excess	ADJ
inlawrev-3752	567	26	business	business	NOUN
inlawrev-3752	567	27	holdings	holding	NOUN
inlawrev-3752	567	28	,	,	PUNCT
inlawrev-3752	567	29	and	and	CCONJ
inlawrev-3752	567	30	investments	investment	NOUN
inlawrev-3752	567	31	.	.	PUNCT
inlawrev-3752	568	1	private	private	ADJ
inlawrev-3752	568	2	foundations	foundation	NOUN
inlawrev-3752	568	3	may	may	AUX
inlawrev-3752	568	4	not	not	PART
inlawrev-3752	568	5	engage	engage	VERB
inlawrev-3752	568	6	in	in	ADP
inlawrev-3752	568	7	transactions	transaction	NOUN
inlawrev-3752	568	8	with	with	ADP
inlawrev-3752	568	9	"	"	PUNCT
inlawrev-3752	568	10	disqualified	disqualify	VERB
inlawrev-3752	568	11	persons	person	NOUN
inlawrev-3752	568	12	"	"	PUNCT
inlawrev-3752	568	13	(	(	PUNCT
inlawrev-3752	568	14	those	those	PRON
inlawrev-3752	568	15	closely	closely	ADV
inlawrev-3752	568	16	associated	associate	VERB
inlawrev-3752	568	17	with	with	ADP
inlawrev-3752	568	18	the	the	DET
inlawrev-3752	568	19	foundation	foundation	NOUN
inlawrev-3752	568	20	,	,	PUNCT
inlawrev-3752	568	21	such	such	ADJ
inlawrev-3752	568	22	as	as	ADP
inlawrev-3752	568	23	major	major	ADJ
inlawrev-3752	568	24	donors	donor	NOUN
inlawrev-3752	568	25	,	,	PUNCT
inlawrev-3752	568	26	family	family	NOUN
inlawrev-3752	568	27	members	member	NOUN
inlawrev-3752	568	28	,	,	PUNCT
inlawrev-3752	568	29	or	or	CCONJ
inlawrev-3752	568	30	affiliated	affiliated	ADJ
inlawrev-3752	568	31	companies	company	NOUN
inlawrev-3752	568	32	)	)	PUNCT
inlawrev-3752	568	33	.	.	PUNCT
inlawrev-3752	569	1	'	'	PUNCT
inlawrev-3752	569	2	^^	^^	PUNCT
inlawrev-3752	569	3	they	they	PRON
inlawrev-3752	569	4	must	must	AUX
inlawrev-3752	569	5	also	also	ADV
inlawrev-3752	569	6	limit	limit	VERB
inlawrev-3752	569	7	their	their	PRON
inlawrev-3752	569	8	holdings	holding	NOUN
inlawrev-3752	569	9	of	of	ADP
inlawrev-3752	569	10	any	any	DET
inlawrev-3752	569	11	one	one	NUM
inlawrev-3752	569	12	security	security	NOUN
inlawrev-3752	569	13	to	to	ADP
inlawrev-3752	569	14	a	a	DET
inlawrev-3752	569	15	certain	certain	ADJ
inlawrev-3752	569	16	portion	portion	NOUN
inlawrev-3752	569	17	of	of	ADP
inlawrev-3752	569	18	their	their	PRON
inlawrev-3752	569	19	investment	investment	NOUN
inlawrev-3752	569	20	portfolio	portfolio	NOUN
inlawrev-3752	569	21	.	.	PUNCT
inlawrev-3752	570	1	*	*	PUNCT
inlawrev-3752	570	2	^^	^^	X
inlawrev-3752	570	3	private	private	ADJ
inlawrev-3752	570	4	foundations	foundation	NOUN
inlawrev-3752	570	5	are	be	AUX
inlawrev-3752	570	6	also	also	ADV
inlawrev-3752	570	7	forbidden	forbid	VERB
inlawrev-3752	570	8	to	to	PART
inlawrev-3752	570	9	make	make	VERB
inlawrev-3752	570	10	"	"	PUNCT
inlawrev-3752	570	11	jeopardizing	jeopardize	VERB
inlawrev-3752	570	12	"	"	PUNCT
inlawrev-3752	570	13	investments	investment	NOUN
inlawrev-3752	570	14	—	—	PUNCT
inlawrev-3752	570	15	holdings	holding	NOUN
inlawrev-3752	570	16	with	with	ADP
inlawrev-3752	570	17	an	an	DET
inlawrev-3752	570	18	unreasonable	unreasonable	ADJ
inlawrev-3752	570	19	amount	amount	NOUN
inlawrev-3752	570	20	of	of	ADP
inlawrev-3752	570	21	risk	risk	NOUN
inlawrev-3752	570	22	.	.	PUNCT
inlawrev-3752	570	23	'	'	PUNCT
inlawrev-3752	571	1	^	^	PUNCT
inlawrev-3752	571	2	these	these	DET
inlawrev-3752	571	3	rules	rule	NOUN
inlawrev-3752	571	4	limit	limit	VERB
inlawrev-3752	571	5	the	the	DET
inlawrev-3752	571	6	way	way	NOUN
inlawrev-3752	571	7	private	private	ADJ
inlawrev-3752	571	8	foundations	foundation	NOUN
inlawrev-3752	571	9	can	can	AUX
inlawrev-3752	571	10	structure	structure	VERB
inlawrev-3752	571	11	their	their	PRON
inlawrev-3752	571	12	business	business	NOUN
inlawrev-3752	571	13	agreements	agreement	NOUN
inlawrev-3752	571	14	and	and	CCONJ
inlawrev-3752	571	15	invest	invest	VERB
inlawrev-3752	571	16	their	their	PRON
inlawrev-3752	571	17	assets	asset	NOUN
inlawrev-3752	571	18	.	.	PUNCT
inlawrev-3752	572	1	donors	donor	NOUN
inlawrev-3752	572	2	to	to	PART
inlawrev-3752	572	3	publicly	publicly	ADV
inlawrev-3752	572	4	supported	support	VERB
inlawrev-3752	572	5	charities	charity	NOUN
inlawrev-3752	572	6	also	also	ADV
inlawrev-3752	572	7	enjoy	enjoy	VERB
inlawrev-3752	572	8	two	two	NUM
inlawrev-3752	572	9	personal	personal	ADJ
inlawrev-3752	572	10	income	income	NOUN
inlawrev-3752	572	11	tax	tax	NOUN
inlawrev-3752	572	12	156	156	NUM
inlawrev-3752	572	13	.	.	PUNCT
inlawrev-3752	573	1	i	i	PRON
inlawrev-3752	573	2	d.	d.	PROPN
inlawrev-3752	573	3	§	§	PROPN
inlawrev-3752	573	4	1.509(a)-4(i)(4)(vi	1.509(a)-4(i)(4)(vi	NUM
inlawrev-3752	573	5	)	)	PUNCT
inlawrev-3752	573	6	.	.	PUNCT
inlawrev-3752	574	1	157	157	NUM
inlawrev-3752	574	2	.	.	PUNCT
inlawrev-3752	574	3	see	see	VERB
inlawrev-3752	574	4	generally	generally	ADV
inlawrev-3752	574	5	alyssa	alyssa	PROPN
inlawrev-3752	574	6	a.	a.	NOUN
inlawrev-3752	574	7	dirusso	dirusso	PROPN
inlawrev-3752	574	8	&	&	CCONJ
inlawrev-3752	574	9	kathleen	kathleen	PROPN
inlawrev-3752	574	10	m.	m.	PROPN
inlawrev-3752	574	11	sablone	sablone	PROPN
inlawrev-3752	574	12	,	,	PUNCT
inlawrev-3752	574	13	statutory	statutory	ADJ
inlawrev-3752	574	14	techniques	technique	NOUN
inlawrev-3752	574	15	for	for	ADP
inlawrev-3752	574	16	balancing	balance	VERB
inlawrev-3752	574	17	the	the	DET
inlawrev-3752	574	18	financial	financial	ADJ
inlawrev-3752	574	19	interests	interest	NOUN
inlawrev-3752	574	20	of	of	ADP
inlawrev-3752	574	21	trust	trust	NOUN
inlawrev-3752	574	22	beneficiaries	beneficiary	NOUN
inlawrev-3752	574	23	,	,	PUNCT
inlawrev-3752	574	24	39	39	NUM
inlawrev-3752	574	25	u.s.f	u.s.f	ADJ
inlawrev-3752	574	26	.	.	PUNCT
inlawrev-3752	574	27	l.	l.	PROPN
inlawrev-3752	574	28	rev	rev	PROPN
inlawrev-3752	574	29	.	.	PROPN
inlawrev-3752	574	30	261	261	NUM
inlawrev-3752	574	31	(	(	PUNCT
inlawrev-3752	574	32	2005	2005	NUM
inlawrev-3752	574	33	)	)	PUNCT
inlawrev-3752	574	34	.	.	PUNCT
inlawrev-3752	575	1	158	158	X
inlawrev-3752	575	2	.	.	PUNCT
inlawrev-3752	576	1	see	see	VERB
inlawrev-3752	576	2	i.r.c	i.r.c	NOUN
inlawrev-3752	576	3	.	.	PUNCT
inlawrev-3752	577	1	§	§	PROPN
inlawrev-3752	577	2	4941	4941	NUM
inlawrev-3752	577	3	(	(	PUNCT
inlawrev-3752	577	4	2000	2000	NUM
inlawrev-3752	577	5	)	)	PUNCT
inlawrev-3752	577	6	.	.	PUNCT
inlawrev-3752	578	1	159	159	NUM
inlawrev-3752	578	2	.	.	PUNCT
inlawrev-3752	578	3	seeid.%a9a^.	seeid.%a9a^.	PROPN
inlawrev-3752	578	4	160	160	NUM
inlawrev-3752	578	5	.	.	PUNCT
inlawrev-3752	578	6	see	see	VERB
inlawrev-3752	578	7	i	i	PRON
inlawrev-3752	578	8	d.	d.	PROPN
inlawrev-3752	578	9	§	§	PROPN
inlawrev-3752	578	10	4944	4944	NUM
inlawrev-3752	578	11	.	.	PUNCT
inlawrev-3752	579	1	i.	i.	PROPN
inlawrev-3752	579	2	228	228	NUM
inlawrev-3752	579	3	indiana	indiana	PROPN
inlawrev-3752	579	4	law	law	PROPN
inlawrev-3752	579	5	review	review	NOUN
inlawrev-3752	580	1	[	[	X
inlawrev-3752	580	2	vol	vol	NOUN
inlawrev-3752	580	3	.	.	PUNCT
inlawrev-3752	581	1	39:207	39:207	NOUN
inlawrev-3752	581	2	advantages	advantage	NOUN
inlawrev-3752	581	3	over	over	ADP
inlawrev-3752	581	4	donors	donor	NOUN
inlawrev-3752	581	5	to	to	ADP
inlawrev-3752	581	6	private	private	ADJ
inlawrev-3752	581	7	foundations	foundation	NOUN
inlawrev-3752	581	8	.	.	PUNCT
inlawrev-3752	582	1	the	the	DET
inlawrev-3752	582	2	charitable	charitable	ADJ
inlawrev-3752	582	3	deduction	deduction	NOUN
inlawrev-3752	582	4	for	for	ADP
inlawrev-3752	582	5	gifts	gift	NOUN
inlawrev-3752	582	6	to	to	PART
inlawrev-3752	582	7	publicly	publicly	ADV
inlawrev-3752	582	8	supported	support	VERB
inlawrev-3752	582	9	charities	charity	NOUN
inlawrev-3752	582	10	is	be	AUX
inlawrev-3752	582	11	capped	cap	VERB
inlawrev-3752	582	12	at	at	ADP
inlawrev-3752	582	13	fifty	fifty	NUM
inlawrev-3752	582	14	percent	percent	NOUN
inlawrev-3752	582	15	of	of	ADP
inlawrev-3752	582	16	adjusted	adjust	VERB
inlawrev-3752	582	17	gross	gross	ADJ
inlawrev-3752	582	18	income	income	NOUN
inlawrev-3752	582	19	,	,	PUNCT
inlawrev-3752	582	20	^^^	^^^	ADJ
inlawrev-3752	582	21	as	as	SCONJ
inlawrev-3752	582	22	opposed	oppose	VERB
inlawrev-3752	582	23	to	to	ADP
inlawrev-3752	582	24	thirty	thirty	NUM
inlawrev-3752	582	25	percent	percent	NOUN
inlawrev-3752	582	26	for	for	ADP
inlawrev-3752	582	27	private	private	ADJ
inlawrev-3752	582	28	foundations	foundation	NOUN
inlawrev-3752	582	29	.	.	PUNCT
inlawrev-3752	583	1	'^^	'^^	X
inlawrev-3752	583	2	gifts	gift	NOUN
inlawrev-3752	583	3	to	to	ADP
inlawrev-3752	583	4	public	public	ADJ
inlawrev-3752	583	5	charities	charity	NOUN
inlawrev-3752	583	6	are	be	AUX
inlawrev-3752	583	7	also	also	ADV
inlawrev-3752	583	8	permitted	permit	VERB
inlawrev-3752	583	9	to	to	PART
inlawrev-3752	583	10	be	be	AUX
inlawrev-3752	583	11	deducted	deduct	VERB
inlawrev-3752	583	12	at	at	ADP
inlawrev-3752	583	13	fair	fair	ADJ
inlawrev-3752	583	14	market	market	NOUN
inlawrev-3752	583	15	value	value	NOUN
inlawrev-3752	583	16	,	,	PUNCT
inlawrev-3752	583	17	whereas	whereas	SCONJ
inlawrev-3752	583	18	gifts	gift	NOUN
inlawrev-3752	583	19	of	of	ADP
inlawrev-3752	583	20	certain	certain	ADJ
inlawrev-3752	583	21	kinds	kind	NOUN
inlawrev-3752	583	22	of	of	ADP
inlawrev-3752	583	23	property	property	NOUN
inlawrev-3752	583	24	to	to	ADP
inlawrev-3752	583	25	private	private	ADJ
inlawrev-3752	583	26	foundations	foundation	NOUN
inlawrev-3752	583	27	are	be	AUX
inlawrev-3752	583	28	limited	limit	VERB
inlawrev-3752	583	29	to	to	ADP
inlawrev-3752	583	30	basis	basis	NOUN
inlawrev-3752	583	31	.	.	PUNCT
inlawrev-3752	584	1	'	'	PUNCT
inlawrev-3752	584	2	^^	^^	PUNCT
inlawrev-3752	584	3	in	in	ADP
inlawrev-3752	584	4	examining	examine	VERB
inlawrev-3752	584	5	the	the	DET
inlawrev-3752	584	6	issues	issue	NOUN
inlawrev-3752	584	7	surrounding	surround	VERB
inlawrev-3752	584	8	supporting	support	VERB
inlawrev-3752	584	9	organizations	organization	NOUN
inlawrev-3752	584	10	,	,	PUNCT
inlawrev-3752	584	11	the	the	DET
inlawrev-3752	584	12	panel	panel	NOUN
inlawrev-3752	584	13	on	on	ADP
inlawrev-3752	584	14	the	the	DET
inlawrev-3752	584	15	nonprofit	nonprofit	ADJ
inlawrev-3752	584	16	sector'^"^	sector'^"^	PROPN
inlawrev-3752	584	17	has	have	AUX
inlawrev-3752	584	18	identified	identify	VERB
inlawrev-3752	584	19	ways	way	NOUN
inlawrev-3752	584	20	that	that	PRON
inlawrev-3752	584	21	type	type	VERB
inlawrev-3752	584	22	hi	hi	INTJ
inlawrev-3752	584	23	supporting	support	VERB
inlawrev-3752	584	24	organizations	organization	NOUN
inlawrev-3752	584	25	are	be	AUX
inlawrev-3752	584	26	"	"	PUNCT
inlawrev-3752	584	27	uniquely	uniquely	ADV
inlawrev-3752	584	28	suited	suit	VERB
inlawrev-3752	584	29	"	"	PUNCT
inlawrev-3752	584	30	to	to	PART
inlawrev-3752	584	31	address	address	VERB
inlawrev-3752	584	32	charitable	charitable	ADJ
inlawrev-3752	584	33	purposes	purpose	NOUN
inlawrev-3752	584	34	.	.	PUNCT
inlawrev-3752	585	1	'	'	PUNCT
inlawrev-3752	585	2	^^	^^	PUNCT
inlawrev-3752	585	3	the	the	DET
inlawrev-3752	585	4	panel	panel	NOUN
inlawrev-3752	585	5	suggests	suggest	VERB
inlawrev-3752	585	6	that	that	DET
inlawrev-3752	585	7	type	type	NOUN
inlawrev-3752	585	8	in	in	ADP
inlawrev-3752	585	9	organizations	organization	NOUN
inlawrev-3752	585	10	have	have	AUX
inlawrev-3752	585	11	proven	prove	VERB
inlawrev-3752	585	12	to	to	PART
inlawrev-3752	585	13	be	be	AUX
inlawrev-3752	585	14	an	an	DET
inlawrev-3752	585	15	excellent	excellent	ADJ
inlawrev-3752	585	16	charitable	charitable	ADJ
inlawrev-3752	585	17	vehicle	vehicle	NOUN
inlawrev-3752	585	18	for	for	ADP
inlawrev-3752	585	19	donors	donor	NOUN
inlawrev-3752	585	20	.	.	PUNCT
inlawrev-3752	586	1	'	'	PUNCT
inlawrev-3752	586	2	^^	^^	PUNCT
inlawrev-3752	586	3	for	for	ADP
inlawrev-3752	586	4	example	example	NOUN
inlawrev-3752	586	5	,	,	PUNCT
inlawrev-3752	586	6	donors	donor	NOUN
inlawrev-3752	586	7	who	who	PRON
inlawrev-3752	586	8	want	want	VERB
inlawrev-3752	586	9	to	to	PART
inlawrev-3752	586	10	be	be	AUX
inlawrev-3752	586	11	sure	sure	ADJ
inlawrev-3752	586	12	that	that	SCONJ
inlawrev-3752	586	13	property	property	NOUN
inlawrev-3752	586	14	they	they	PRON
inlawrev-3752	586	15	give	give	VERB
inlawrev-3752	586	16	is	be	AUX
inlawrev-3752	586	17	permanently	permanently	ADV
inlawrev-3752	586	18	dedicated	dedicated	ADJ
inlawrev-3752	586	19	to	to	ADP
inlawrev-3752	586	20	a	a	DET
inlawrev-3752	586	21	particular	particular	ADJ
inlawrev-3752	586	22	charitable	charitable	ADJ
inlawrev-3752	586	23	program	program	NOUN
inlawrev-3752	586	24	or	or	CCONJ
inlawrev-3752	586	25	purpose	purpose	NOUN
inlawrev-3752	586	26	of	of	ADP
inlawrev-3752	586	27	a	a	DET
inlawrev-3752	586	28	charity	charity	NOUN
inlawrev-3752	586	29	can	can	AUX
inlawrev-3752	586	30	contribute	contribute	VERB
inlawrev-3752	586	31	the	the	DET
inlawrev-3752	586	32	property	property	NOUN
inlawrev-3752	586	33	to	to	ADP
inlawrev-3752	586	34	a	a	DET
inlawrev-3752	586	35	type	type	NOUN
inlawrev-3752	586	36	iii	iii	NOUN
inlawrev-3752	586	37	supporting	support	VERB
inlawrev-3752	586	38	organization	organization	NOUN
inlawrev-3752	586	39	with	with	ADP
inlawrev-3752	586	40	management	management	NOUN
inlawrev-3752	586	41	that	that	PRON
inlawrev-3752	586	42	is	be	AUX
inlawrev-3752	586	43	independent	independent	ADJ
inlawrev-3752	586	44	from	from	ADP
inlawrev-3752	586	45	the	the	DET
inlawrev-3752	586	46	supported	support	VERB
inlawrev-3752	586	47	charity	charity	NOUN
inlawrev-3752	586	48	.	.	PUNCT
inlawrev-3752	587	1	'	'	PUNCT
inlawrev-3752	587	2	^^	^^	PUNCT
inlawrev-3752	587	3	similarly	similarly	ADV
inlawrev-3752	587	4	,	,	PUNCT
inlawrev-3752	587	5	a	a	DET
inlawrev-3752	587	6	donor	donor	NOUN
inlawrev-3752	587	7	who	who	PRON
inlawrev-3752	587	8	wishes	wish	VERB
inlawrev-3752	587	9	to	to	PART
inlawrev-3752	587	10	donate	donate	VERB
inlawrev-3752	587	11	antiques	antique	NOUN
inlawrev-3752	587	12	or	or	CCONJ
inlawrev-3752	587	13	unique	unique	ADJ
inlawrev-3752	587	14	items	item	NOUN
inlawrev-3752	587	15	such	such	ADJ
inlawrev-3752	587	16	as	as	ADP
inlawrev-3752	587	17	collectibles	collectible	NOUN
inlawrev-3752	587	18	can	can	AUX
inlawrev-3752	587	19	ensure	ensure	VERB
inlawrev-3752	587	20	that	that	SCONJ
inlawrev-3752	587	21	the	the	DET
inlawrev-3752	587	22	items	item	NOUN
inlawrev-3752	587	23	will	will	AUX
inlawrev-3752	587	24	remain	remain	VERB
inlawrev-3752	587	25	on	on	ADP
inlawrev-3752	587	26	display	display	NOUN
inlawrev-3752	587	27	instead	instead	ADV
inlawrev-3752	587	28	ofbeing	ofbee	VERB
inlawrev-3752	587	29	sold	sell	VERB
inlawrev-3752	587	30	to	to	PART
inlawrev-3752	587	31	support	support	VERB
inlawrev-3752	587	32	the	the	DET
inlawrev-3752	587	33	charity	charity	NOUN
inlawrev-3752	587	34	'	'	PART
inlawrev-3752	587	35	s	s	PART
inlawrev-3752	587	36	other	other	ADJ
inlawrev-3752	587	37	activities	activity	NOUN
inlawrev-3752	587	38	by	by	ADP
inlawrev-3752	587	39	utilizing	utilize	VERB
inlawrev-3752	587	40	a	a	DET
inlawrev-3752	587	41	type	type	NOUN
inlawrev-3752	587	42	hi	hi	INTJ
inlawrev-3752	587	43	supporting	support	VERB
inlawrev-3752	587	44	organization	organization	NOUN
inlawrev-3752	587	45	.	.	PUNCT
inlawrev-3752	588	1	'^^	'^^	PROPN
inlawrev-3752	588	2	a	a	DET
inlawrev-3752	588	3	donor	donor	NOUN
inlawrev-3752	588	4	can	can	AUX
inlawrev-3752	588	5	also	also	ADV
inlawrev-3752	588	6	use	use	VERB
inlawrev-3752	588	7	a	a	DET
inlawrev-3752	588	8	type	type	NOUN
inlawrev-3752	588	9	hi	hi	INTJ
inlawrev-3752	588	10	supporting	support	VERB
inlawrev-3752	588	11	organization	organization	NOUN
inlawrev-3752	588	12	where	where	SCONJ
inlawrev-3752	588	13	she	she	PRON
inlawrev-3752	588	14	wants	want	VERB
inlawrev-3752	588	15	to	to	PART
inlawrev-3752	588	16	benefit	benefit	VERB
inlawrev-3752	588	17	several	several	ADJ
inlawrev-3752	588	18	different	different	ADJ
inlawrev-3752	588	19	charities	charity	NOUN
inlawrev-3752	588	20	that	that	PRON
inlawrev-3752	588	21	may	may	AUX
inlawrev-3752	588	22	have	have	VERB
inlawrev-3752	588	23	conflicting	conflict	VERB
inlawrev-3752	588	24	shortand	shortand	NOUN
inlawrev-3752	588	25	long	long	ADJ
inlawrev-3752	588	26	-	-	PUNCT
inlawrev-3752	588	27	term	term	NOUN
inlawrev-3752	588	28	goals	goal	NOUN
inlawrev-3752	588	29	,	,	PUNCT
inlawrev-3752	588	30	because	because	SCONJ
inlawrev-3752	588	31	the	the	DET
inlawrev-3752	588	32	"	"	PUNCT
inlawrev-3752	588	33	independent	independent	ADJ
inlawrev-3752	588	34	management	management	NOUN
inlawrev-3752	588	35	"	"	PUNCT
inlawrev-3752	588	36	structure	structure	NOUN
inlawrev-3752	588	37	of	of	ADP
inlawrev-3752	588	38	a	a	DET
inlawrev-3752	588	39	type	type	NOUN
inlawrev-3752	588	40	hi	hi	INTJ
inlawrev-3752	588	41	can	can	AUX
inlawrev-3752	588	42	"	"	PUNCT
inlawrev-3752	588	43	effectively	effectively	ADV
inlawrev-3752	588	44	balance	balance	VERB
inlawrev-3752	588	45	the	the	DET
inlawrev-3752	588	46	charities	charity	NOUN
inlawrev-3752	588	47	'	'	PART
inlawrev-3752	588	48	competing	compete	VERB
inlawrev-3752	588	49	goals	goal	NOUN
inlawrev-3752	588	50	.	.	PUNCT
inlawrev-3752	589	1	"	"	PUNCT
inlawrev-3752	589	2	'	'	NUM
inlawrev-3752	589	3	^^	^^	ADV
inlawrev-3752	589	4	supporting	support	VERB
inlawrev-3752	589	5	organizations	organization	NOUN
inlawrev-3752	589	6	may	may	AUX
inlawrev-3752	589	7	also	also	ADV
inlawrev-3752	589	8	offer	offer	VERB
inlawrev-3752	589	9	families	family	NOUN
inlawrev-3752	589	10	a	a	DET
inlawrev-3752	589	11	unique	unique	ADJ
inlawrev-3752	589	12	view	view	NOUN
inlawrev-3752	589	13	of	of	ADP
inlawrev-3752	589	14	philanthropy	philanthropy	NOUN
inlawrev-3752	589	15	,	,	PUNCT
inlawrev-3752	589	16	through	through	ADP
inlawrev-3752	589	17	partnership	partnership	NOUN
inlawrev-3752	589	18	with	with	ADP
inlawrev-3752	589	19	a	a	DET
inlawrev-3752	589	20	publicly	publicly	ADV
inlawrev-3752	589	21	supported	support	VERB
inlawrev-3752	589	22	charity	charity	NOUN
inlawrev-3752	589	23	.	.	PUNCT
inlawrev-3752	590	1	as	as	SCONJ
inlawrev-3752	590	2	one	one	NUM
inlawrev-3752	590	3	pair	pair	NOUN
inlawrev-3752	590	4	ofadvisors	ofadvisor	NOUN
inlawrev-3752	590	5	put	put	VERB
inlawrev-3752	590	6	it	it	PRON
inlawrev-3752	590	7	,	,	PUNCT
inlawrev-3752	590	8	"	"	PUNCT
inlawrev-3752	590	9	a	a	DET
inlawrev-3752	590	10	family	family	NOUN
inlawrev-3752	590	11	relationship	relationship	NOUN
inlawrev-3752	590	12	with	with	ADP
inlawrev-3752	590	13	a	a	DET
inlawrev-3752	590	14	public	public	ADJ
inlawrev-3752	590	15	charity	charity	NOUN
inlawrev-3752	590	16	provides	provide	VERB
inlawrev-3752	590	17	a	a	DET
inlawrev-3752	590	18	pleasant	pleasant	ADJ
inlawrev-3752	590	19	and	and	CCONJ
inlawrev-3752	590	20	natural	natural	ADJ
inlawrev-3752	590	21	forum	forum	NOUN
inlawrev-3752	590	22	for	for	ADP
inlawrev-3752	590	23	discussion	discussion	NOUN
inlawrev-3752	590	24	on	on	ADP
inlawrev-3752	590	25	how	how	SCONJ
inlawrev-3752	590	26	to	to	PART
inlawrev-3752	590	27	use	use	VERB
inlawrev-3752	590	28	family	family	NOUN
inlawrev-3752	590	29	wealth	wealth	NOUN
inlawrev-3752	590	30	wisely	wisely	ADV
inlawrev-3752	590	31	.	.	PUNCT
inlawrev-3752	591	1	"'^^	"'^^	PROPN
inlawrev-3752	592	1	whereas	whereas	SCONJ
inlawrev-3752	592	2	private	private	ADJ
inlawrev-3752	592	3	foundations	foundation	NOUN
inlawrev-3752	592	4	may	may	AUX
inlawrev-3752	592	5	allow	allow	VERB
inlawrev-3752	592	6	only	only	ADV
inlawrev-3752	592	7	minimal	minimal	ADJ
inlawrev-3752	592	8	contacts	contact	NOUN
inlawrev-3752	592	9	between	between	ADP
inlawrev-3752	592	10	donors	donor	NOUN
inlawrev-3752	592	11	and	and	CCONJ
inlawrev-3752	592	12	the	the	DET
inlawrev-3752	592	13	recipients	recipient	NOUN
inlawrev-3752	592	14	offunds	offund	VERB
inlawrev-3752	592	15	,	,	PUNCT
inlawrev-3752	592	16	the	the	DET
inlawrev-3752	592	17	close	close	ADJ
inlawrev-3752	592	18	relationship	relationship	NOUN
inlawrev-3752	592	19	supporting	support	VERB
inlawrev-3752	592	20	organizations	organization	NOUN
inlawrev-3752	592	21	afford	afford	VERB
inlawrev-3752	592	22	may	may	AUX
inlawrev-3752	592	23	help	help	VERB
inlawrev-3752	592	24	donors	donor	NOUN
inlawrev-3752	592	25	recognize	recognize	VERB
inlawrev-3752	592	26	the	the	DET
inlawrev-3752	592	27	impact	impact	NOUN
inlawrev-3752	592	28	of	of	ADP
inlawrev-3752	592	29	their	their	PRON
inlawrev-3752	592	30	contributions	contribution	NOUN
inlawrev-3752	592	31	.	.	PUNCT
inlawrev-3752	593	1	supporting	support	VERB
inlawrev-3752	593	2	organizations	organization	NOUN
inlawrev-3752	593	3	may	may	AUX
inlawrev-3752	593	4	work	work	VERB
inlawrev-3752	593	5	best	well	ADV
inlawrev-3752	593	6	for	for	ADP
inlawrev-3752	593	7	donors	donor	NOUN
inlawrev-3752	593	8	in	in	ADP
inlawrev-3752	593	9	certain	certain	ADJ
inlawrev-3752	593	10	circumstances	circumstance	NOUN
inlawrev-3752	593	11	,	,	PUNCT
inlawrev-3752	593	12	including	include	VERB
inlawrev-3752	593	13	where	where	SCONJ
inlawrev-3752	593	14	(	(	PUNCT
inlawrev-3752	593	15	1	1	X
inlawrev-3752	593	16	)	)	PUNCT
inlawrev-3752	593	17	the	the	DET
inlawrev-3752	593	18	donors	donor	NOUN
inlawrev-3752	593	19	have	have	AUX
inlawrev-3752	593	20	a	a	DET
inlawrev-3752	593	21	particular	particular	ADJ
inlawrev-3752	593	22	public	public	ADJ
inlawrev-3752	593	23	charity	charity	NOUN
inlawrev-3752	593	24	they	they	PRON
inlawrev-3752	593	25	want	want	VERB
inlawrev-3752	593	26	to	to	PART
inlawrev-3752	593	27	benefit	benefit	VERB
inlawrev-3752	593	28	,	,	PUNCT
inlawrev-3752	593	29	rather	rather	ADV
inlawrev-3752	593	30	than	than	ADP
inlawrev-3752	593	31	general	general	ADJ
inlawrev-3752	593	32	philanthropic	philanthropic	NOUN
inlawrev-3752	593	33	goals	goal	NOUN
inlawrev-3752	593	34	;	;	PUNCT
inlawrev-3752	593	35	(	(	PUNCT
inlawrev-3752	593	36	2	2	X
inlawrev-3752	593	37	)	)	PUNCT
inlawrev-3752	593	38	the	the	DET
inlawrev-3752	593	39	donors	donor	NOUN
inlawrev-3752	593	40	are	be	AUX
inlawrev-3752	593	41	aware	aware	ADJ
inlawrev-3752	593	42	ofindividuals	ofindividual	NOUN
inlawrev-3752	593	43	that	that	SCONJ
inlawrev-3752	593	44	they	they	PRON
inlawrev-3752	593	45	would	would	AUX
inlawrev-3752	593	46	like	like	VERB
inlawrev-3752	593	47	to	to	PART
inlawrev-3752	593	48	serve	serve	VERB
inlawrev-3752	593	49	as	as	ADP
inlawrev-3752	593	50	directors	director	NOUN
inlawrev-3752	593	51	,	,	PUNCT
inlawrev-3752	593	52	who	who	PRON
inlawrev-3752	593	53	would	would	AUX
inlawrev-3752	593	54	not	not	PART
inlawrev-3752	593	55	violate	violate	VERB
inlawrev-3752	593	56	the	the	DET
inlawrev-3752	593	57	control	control	NOUN
inlawrev-3752	593	58	rules	rule	NOUN
inlawrev-3752	593	59	(	(	PUNCT
inlawrev-3752	593	60	perhaps	perhaps	ADV
inlawrev-3752	593	61	a	a	DET
inlawrev-3752	593	62	group	group	NOUN
inlawrev-3752	593	63	of	of	ADP
inlawrev-3752	593	64	friends	friend	NOUN
inlawrev-3752	593	65	)	)	PUNCT
inlawrev-3752	593	66	;	;	PUNCT
inlawrev-3752	593	67	and	and	CCONJ
inlawrev-3752	593	68	(	(	PUNCT
inlawrev-3752	593	69	3	3	X
inlawrev-3752	593	70	)	)	PUNCT
inlawrev-3752	593	71	the	the	DET
inlawrev-3752	593	72	funding	funding	NOUN
inlawrev-3752	593	73	is	be	AUX
inlawrev-3752	593	74	sufficient	sufficient	ADJ
inlawrev-3752	593	75	to	to	PART
inlawrev-3752	593	76	make	make	VERB
inlawrev-3752	593	77	a	a	DET
inlawrev-3752	593	78	stand	stand	VERB
inlawrev-3752	593	79	-	-	PUNCT
inlawrev-3752	593	80	alone	alone	ADV
inlawrev-3752	593	81	entity	entity	NOUN
inlawrev-3752	593	82	161	161	NUM
inlawrev-3752	593	83	.	.	PUNCT
inlawrev-3752	594	1	/j	/j	INTJ
inlawrev-3752	594	2	.	.	PUNCT
inlawrev-3752	595	1	§	§	PROPN
inlawrev-3752	595	2	170(b)(1)(a	170(b)(1)(a	NUM
inlawrev-3752	595	3	)	)	PUNCT
inlawrev-3752	595	4	.	.	PUNCT
inlawrev-3752	596	1	162	162	NUM
inlawrev-3752	596	2	.	.	PUNCT
inlawrev-3752	597	1	i	i	PRON
inlawrev-3752	597	2	d.	d.	PROPN
inlawrev-3752	597	3	§	§	PROPN
inlawrev-3752	597	4	170(b)(1)(b	170(b)(1)(b	PROPN
inlawrev-3752	597	5	)	)	PUNCT
inlawrev-3752	597	6	.	.	PUNCT
inlawrev-3752	598	1	163	163	NUM
inlawrev-3752	598	2	.	.	PUNCT
inlawrev-3752	599	1	i	i	PRON
inlawrev-3752	599	2	d.	d.	PROPN
inlawrev-3752	599	3	§	§	PROPN
inlawrev-3752	599	4	170(b)(1)(d	170(b)(1)(d	PROPN
inlawrev-3752	599	5	)	)	PUNCT
inlawrev-3752	599	6	.	.	PUNCT
inlawrev-3752	600	1	164	164	NUM
inlawrev-3752	600	2	.	.	PUNCT
inlawrev-3752	601	1	the	the	DET
inlawrev-3752	601	2	panel	panel	NOUN
inlawrev-3752	601	3	on	on	ADP
inlawrev-3752	601	4	the	the	DET
inlawrev-3752	601	5	nonprofit	nonprofit	ADJ
inlawrev-3752	601	6	sector	sector	NOUN
inlawrev-3752	601	7	is	be	AUX
inlawrev-3752	601	8	a	a	DET
inlawrev-3752	601	9	collaboration	collaboration	NOUN
inlawrev-3752	601	10	of	of	ADP
inlawrev-3752	601	11	charitable	charitable	ADJ
inlawrev-3752	601	12	interests	interest	NOUN
inlawrev-3752	601	13	formed	form	VERB
inlawrev-3752	601	14	to	to	PART
inlawrev-3752	601	15	study	study	VERB
inlawrev-3752	601	16	and	and	CCONJ
inlawrev-3752	601	17	report	report	VERB
inlawrev-3752	601	18	to	to	ADP
inlawrev-3752	601	19	congress	congress	PROPN
inlawrev-3752	601	20	methods	method	NOUN
inlawrev-3752	601	21	for	for	ADP
inlawrev-3752	601	22	improving	improve	VERB
inlawrev-3752	601	23	oversight	oversight	NOUN
inlawrev-3752	601	24	and	and	CCONJ
inlawrev-3752	601	25	governance	governance	NOUN
inlawrev-3752	601	26	of	of	ADP
inlawrev-3752	601	27	charitable	charitable	ADJ
inlawrev-3752	601	28	organizations	organization	NOUN
inlawrev-3752	601	29	.	.	PUNCT
inlawrev-3752	602	1	1	1	NUM
inlawrev-3752	602	2	65	65	NUM
inlawrev-3752	602	3	.	.	PUNCT
inlawrev-3752	603	1	see	see	VERB
inlawrev-3752	603	2	panelon	panelon	NOUN
inlawrev-3752	603	3	the	the	DET
inlawrev-3752	603	4	nonprofit	nonprofit	ADJ
inlawrev-3752	603	5	sector	sector	NOUN
inlawrev-3752	603	6	,	,	PUNCT
inlawrev-3752	603	7	indep	indep	NOUN
inlawrev-3752	603	8	.	.	PUNCT
inlawrev-3752	604	1	sector	sector	NOUN
inlawrev-3752	604	2	,	,	PUNCT
inlawrev-3752	604	3	interim	interim	ADJ
inlawrev-3752	604	4	report	report	NOUN
inlawrev-3752	604	5	42	42	NUM
inlawrev-3752	604	6	-	-	SYM
inlawrev-3752	604	7	43	43	NUM
inlawrev-3752	604	8	(	(	PUNCT
inlawrev-3752	604	9	2005	2005	NUM
inlawrev-3752	604	10	)	)	PUNCT
inlawrev-3752	604	11	,	,	PUNCT
inlawrev-3752	604	12	available	available	ADJ
inlawrev-3752	604	13	at	at	ADP
inlawrev-3752	604	14	http://www.nonprofitpanel.org/interim/panelreport.pdf	http://www.nonprofitpanel.org/interim/panelreport.pdf	PROPN
inlawrev-3752	604	15	.	.	PUNCT
inlawrev-3752	605	1	166	166	NUM
inlawrev-3752	605	2	.	.	PUNCT
inlawrev-3752	606	1	i	i	PRON
inlawrev-3752	606	2	d.	d.	PROPN
inlawrev-3752	606	3	167	167	NUM
inlawrev-3752	606	4	.	.	PUNCT
inlawrev-3752	607	1	/^.	/^.	PUNCT
inlawrev-3752	608	1	at43	at43	PROPN
inlawrev-3752	608	2	.	.	PUNCT
inlawrev-3752	609	1	168	168	NUM
inlawrev-3752	609	2	.	.	PUNCT
inlawrev-3752	610	1	i	i	PRON
inlawrev-3752	610	2	d.	d.	PROPN
inlawrev-3752	610	3	169	169	NUM
inlawrev-3752	610	4	.	.	PUNCT
inlawrev-3752	611	1	i	i	PRON
inlawrev-3752	611	2	d.	d.	PROPN
inlawrev-3752	611	3	170	170	NUM
inlawrev-3752	611	4	.	.	PUNCT
inlawrev-3752	612	1	klaassen	klaassen	PROPN
inlawrev-3752	612	2	&	&	CCONJ
inlawrev-3752	612	3	fontaine	fontaine	PROPN
inlawrev-3752	612	4	,	,	PUNCT
inlawrev-3752	612	5	supra	supra	PROPN
inlawrev-3752	612	6	note	note	NOUN
inlawrev-3752	612	7	59	59	NUM
inlawrev-3752	612	8	,	,	PUNCT
inlawrev-3752	612	9	at	at	ADP
inlawrev-3752	612	10	69	69	NUM
inlawrev-3752	612	11	.	.	PUNCT
inlawrev-3752	612	12	2006	2006	NUM
inlawrev-3752	612	13	]	]	PUNCT
inlawrev-3752	612	14	supporting	support	VERB
inlawrev-3752	612	15	the	the	DET
inlawrev-3752	612	16	supporting	support	VERB
inlawrev-3752	612	17	organization	organization	NOUN
inlawrev-3752	612	18	229	229	NUM
inlawrev-3752	613	1	worthwhile.^^^	worthwhile.^^^	PROPN
inlawrev-3752	613	2	b.	b.	PROPN
inlawrev-3752	613	3	benefits	benefit	NOUN
inlawrev-3752	613	4	to	to	ADP
inlawrev-3752	613	5	charities	charity	NOUN
inlawrev-3752	613	6	supporting	support	VERB
inlawrev-3752	613	7	organizations	organization	NOUN
inlawrev-3752	613	8	are	be	AUX
inlawrev-3752	613	9	created	create	VERB
inlawrev-3752	613	10	not	not	PART
inlawrev-3752	613	11	only	only	ADV
inlawrev-3752	613	12	by	by	ADP
inlawrev-3752	613	13	individual	individual	ADJ
inlawrev-3752	613	14	donors	donor	NOUN
inlawrev-3752	613	15	,	,	PUNCT
inlawrev-3752	613	16	but	but	CCONJ
inlawrev-3752	613	17	by	by	ADP
inlawrev-3752	613	18	the	the	DET
inlawrev-3752	613	19	publicly	publicly	ADV
inlawrev-3752	613	20	supported	support	VERB
inlawrev-3752	613	21	charities	charity	NOUN
inlawrev-3752	613	22	the	the	DET
inlawrev-3752	613	23	organizations	organization	NOUN
inlawrev-3752	613	24	benefit	benefit	VERB
inlawrev-3752	613	25	.	.	PUNCT
inlawrev-3752	614	1	charities	charity	NOUN
inlawrev-3752	614	2	create	create	VERB
inlawrev-3752	614	3	these	these	DET
inlawrev-3752	614	4	entities	entity	NOUN
inlawrev-3752	614	5	for	for	ADP
inlawrev-3752	614	6	several	several	ADJ
inlawrev-3752	614	7	reasons	reason	NOUN
inlawrev-3752	614	8	:	:	PUNCT
inlawrev-3752	614	9	efficient	efficient	ADJ
inlawrev-3752	614	10	management	management	NOUN
inlawrev-3752	614	11	of	of	ADP
inlawrev-3752	614	12	assets	asset	NOUN
inlawrev-3752	614	13	,	,	PUNCT
inlawrev-3752	614	14	segregation	segregation	NOUN
inlawrev-3752	614	15	of	of	ADP
inlawrev-3752	614	16	functions	function	NOUN
inlawrev-3752	614	17	(	(	PUNCT
inlawrev-3752	614	18	such	such	ADJ
inlawrev-3752	614	19	as	as	ADP
inlawrev-3752	614	20	fund	fund	NOUN
inlawrev-3752	614	21	-	-	PUNCT
inlawrev-3752	614	22	raising	raising	NOUN
inlawrev-3752	614	23	)	)	PUNCT
inlawrev-3752	614	24	,	,	PUNCT
inlawrev-3752	614	25	and	and	CCONJ
inlawrev-3752	614	26	asset	asset	NOUN
inlawrev-3752	614	27	protection	protection	NOUN
inlawrev-3752	614	28	.	.	PUNCT
inlawrev-3752	615	1	the	the	DET
inlawrev-3752	615	2	supporting	support	VERB
inlawrev-3752	615	3	organization	organization	NOUN
inlawrev-3752	615	4	structure	structure	NOUN
inlawrev-3752	615	5	allows	allow	VERB
inlawrev-3752	615	6	these	these	DET
inlawrev-3752	615	7	benefits	benefit	NOUN
inlawrev-3752	615	8	without	without	ADP
inlawrev-3752	615	9	subjecting	subject	VERB
inlawrev-3752	615	10	the	the	DET
inlawrev-3752	615	11	charity	charity	NOUN
inlawrev-3752	615	12	to	to	ADP
inlawrev-3752	615	13	the	the	DET
inlawrev-3752	615	14	arduous	arduous	ADJ
inlawrev-3752	615	15	task	task	NOUN
inlawrev-3752	615	16	of	of	ADP
inlawrev-3752	615	17	complying	comply	VERB
inlawrev-3752	615	18	with	with	ADP
inlawrev-3752	615	19	the	the	DET
inlawrev-3752	615	20	private	private	ADJ
inlawrev-3752	615	21	foundation	foundation	NOUN
inlawrev-3752	615	22	excise	excise	NOUN
inlawrev-3752	615	23	tax	tax	NOUN
inlawrev-3752	615	24	rules	rule	NOUN
inlawrev-3752	615	25	.	.	PUNCT
inlawrev-3752	616	1	'	'	PUNCT
inlawrev-3752	616	2	^^	^^	PUNCT
inlawrev-3752	616	3	type	type	NOUN
inlawrev-3752	616	4	in	in	ADP
inlawrev-3752	616	5	supporting	support	VERB
inlawrev-3752	616	6	organizations	organization	NOUN
inlawrev-3752	616	7	provide	provide	VERB
inlawrev-3752	616	8	unique	unique	ADJ
inlawrev-3752	616	9	support	support	NOUN
inlawrev-3752	616	10	to	to	ADP
inlawrev-3752	616	11	charities	charity	NOUN
inlawrev-3752	616	12	.	.	PUNCT
inlawrev-3752	617	1	the	the	DET
inlawrev-3752	617	2	panel	panel	NOUN
inlawrev-3752	617	3	on	on	ADP
inlawrev-3752	617	4	the	the	DET
inlawrev-3752	617	5	nonprofit	nonprofit	ADJ
inlawrev-3752	617	6	sector	sector	NOUN
inlawrev-3752	617	7	's	's	PART
inlawrev-3752	617	8	interim	interim	ADJ
inlawrev-3752	617	9	report	report	NOUN
inlawrev-3752	617	10	to	to	ADP
inlawrev-3752	617	11	congress	congress	PROPN
inlawrev-3752	617	12	found	find	VERB
inlawrev-3752	617	13	that	that	PRON
inlawrev-3752	617	14	type	type	NOUN
inlawrev-3752	617	15	iii	iii	NOUN
inlawrev-3752	617	16	supporting	support	VERB
inlawrev-3752	617	17	organizations	organization	NOUN
inlawrev-3752	617	18	operated	operate	VERB
inlawrev-3752	617	19	in	in	ADP
inlawrev-3752	617	20	connection	connection	NOUN
inlawrev-3752	617	21	with	with	ADP
inlawrev-3752	617	22	state	state	NOUN
inlawrev-3752	617	23	universities	university	NOUN
inlawrev-3752	617	24	are	be	AUX
inlawrev-3752	617	25	able	able	ADJ
inlawrev-3752	617	26	"	"	PUNCT
inlawrev-3752	617	27	to	to	PART
inlawrev-3752	617	28	hold	hold	VERB
inlawrev-3752	617	29	and	and	CCONJ
inlawrev-3752	617	30	manage	manage	VERB
inlawrev-3752	617	31	technology	technology	NOUN
inlawrev-3752	617	32	assets	asset	NOUN
inlawrev-3752	617	33	independently	independently	ADV
inlawrev-3752	617	34	so	so	SCONJ
inlawrev-3752	617	35	that	that	SCONJ
inlawrev-3752	617	36	they	they	PRON
inlawrev-3752	617	37	are	be	AUX
inlawrev-3752	617	38	not	not	PART
inlawrev-3752	617	39	subject	subject	ADJ
inlawrev-3752	617	40	to	to	ADP
inlawrev-3752	617	41	control	control	NOUN
inlawrev-3752	617	42	and	and	CCONJ
inlawrev-3752	617	43	potential	potential	ADJ
inlawrev-3752	617	44	appropriation	appropriation	NOUN
inlawrev-3752	617	45	by	by	ADP
inlawrev-3752	617	46	state	state	NOUN
inlawrev-3752	617	47	governments	government	NOUN
inlawrev-3752	617	48	for	for	ADP
inlawrev-3752	617	49	other	other	ADJ
inlawrev-3752	617	50	,	,	PUNCT
inlawrev-3752	617	51	unrelated	unrelated	ADJ
inlawrev-3752	617	52	state	state	NOUN
inlawrev-3752	617	53	programs	program	NOUN
inlawrev-3752	617	54	.	.	PUNCT
inlawrev-3752	617	55	"^^^	"^^^	PUNCT
inlawrev-3752	618	1	the	the	DET
inlawrev-3752	618	2	panel	panel	NOUN
inlawrev-3752	618	3	also	also	ADV
inlawrev-3752	618	4	reported	report	VERB
inlawrev-3752	618	5	that	that	SCONJ
inlawrev-3752	618	6	the	the	DET
inlawrev-3752	618	7	type	type	NOUN
inlawrev-3752	618	8	hi	hi	INTJ
inlawrev-3752	618	9	supporting	support	VERB
inlawrev-3752	618	10	organization	organization	NOUN
inlawrev-3752	618	11	structure	structure	NOUN
inlawrev-3752	618	12	is	be	AUX
inlawrev-3752	618	13	useful	useful	ADJ
inlawrev-3752	618	14	for	for	ADP
inlawrev-3752	618	15	domestic	domestic	ADJ
inlawrev-3752	618	16	"	"	PUNCT
inlawrev-3752	618	17	friends	friend	NOUN
inlawrev-3752	618	18	"	"	PUNCT
inlawrev-3752	618	19	organizations	organization	NOUN
inlawrev-3752	618	20	of	of	ADP
inlawrev-3752	618	21	foreign	foreign	ADJ
inlawrev-3752	618	22	public	public	ADJ
inlawrev-3752	618	23	charities	charity	NOUN
inlawrev-3752	618	24	;	;	PUNCT
inlawrev-3752	618	25	the	the	DET
inlawrev-3752	618	26	independent	independent	ADJ
inlawrev-3752	618	27	management	management	NOUN
inlawrev-3752	618	28	structure	structure	NOUN
inlawrev-3752	618	29	of	of	ADP
inlawrev-3752	618	30	a	a	DET
inlawrev-3752	618	31	type	type	NOUN
inlawrev-3752	618	32	hi	hi	INTJ
inlawrev-3752	618	33	supporting	support	VERB
inlawrev-3752	618	34	organization	organization	NOUN
inlawrev-3752	618	35	is	be	AUX
inlawrev-3752	618	36	utilized	utilize	VERB
inlawrev-3752	618	37	so	so	SCONJ
inlawrev-3752	618	38	that	that	SCONJ
inlawrev-3752	618	39	the	the	DET
inlawrev-3752	618	40	supporting	support	VERB
inlawrev-3752	618	41	organization	organization	NOUN
inlawrev-3752	618	42	can	can	AUX
inlawrev-3752	618	43	solicit	solicit	VERB
inlawrev-3752	618	44	u.s	u.s	PROPN
inlawrev-3752	618	45	.	.	PROPN
inlawrev-3752	618	46	contributions	contribution	NOUN
inlawrev-3752	618	47	for	for	ADP
inlawrev-3752	618	48	the	the	DET
inlawrev-3752	618	49	benefit	benefit	NOUN
inlawrev-3752	618	50	of	of	ADP
inlawrev-3752	618	51	the	the	DET
inlawrev-3752	618	52	foreign	foreign	ADJ
inlawrev-3752	618	53	charity	charity	NOUN
inlawrev-3752	618	54	,	,	PUNCT
inlawrev-3752	618	55	without	without	ADP
inlawrev-3752	618	56	being	be	AUX
inlawrev-3752	618	57	considered	consider	VERB
inlawrev-3752	618	58	a	a	DET
inlawrev-3752	618	59	mere	mere	ADJ
inlawrev-3752	618	60	conduit	conduit	NOUN
inlawrev-3752	618	61	for	for	ADP
inlawrev-3752	618	62	it.^^"^	it.^^"^	NOUN
inlawrev-3752	618	63	the	the	DET
inlawrev-3752	618	64	panel	panel	NOUN
inlawrev-3752	618	65	also	also	ADV
inlawrev-3752	618	66	reported	report	VERB
inlawrev-3752	618	67	how	how	SCONJ
inlawrev-3752	618	68	type	type	NOUN
inlawrev-3752	618	69	iq	iq	NOUN
inlawrev-3752	618	70	supporting	support	VERB
inlawrev-3752	618	71	organizations	organization	NOUN
inlawrev-3752	618	72	benefit	benefit	VERB
inlawrev-3752	618	73	charitable	charitable	ADJ
inlawrev-3752	618	74	institutions	institution	NOUN
inlawrev-3752	618	75	such	such	ADJ
inlawrev-3752	618	76	as	as	ADP
inlawrev-3752	618	77	hospitals	hospital	NOUN
inlawrev-3752	618	78	.	.	PUNCT
inlawrev-3752	619	1	the	the	DET
inlawrev-3752	619	2	panel	panel	NOUN
inlawrev-3752	619	3	found	find	VERB
inlawrev-3752	619	4	that	that	SCONJ
inlawrev-3752	619	5	"	"	PUNCT
inlawrev-3752	619	6	[	[	PUNCT
inlawrev-3752	619	7	m]any	m]any	NOUN
inlawrev-3752	619	8	hospitals	hospital	NOUN
inlawrev-3752	619	9	,	,	PUNCT
inlawrev-3752	619	10	educational	educational	ADJ
inlawrev-3752	619	11	institutions	institution	NOUN
inlawrev-3752	619	12	and	and	CCONJ
inlawrev-3752	619	13	other	other	ADJ
inlawrev-3752	619	14	public	public	ADJ
inlawrev-3752	619	15	charities	charity	NOUN
inlawrev-3752	619	16	are	be	AUX
inlawrev-3752	619	17	structured	structure	VERB
inlawrev-3752	619	18	as	as	ADP
inlawrev-3752	619	19	networks	network	NOUN
inlawrev-3752	619	20	of	of	ADP
inlawrev-3752	619	21	service	service	NOUN
inlawrev-3752	619	22	providers	provider	NOUN
inlawrev-3752	619	23	[	[	X
inlawrev-3752	619	24	and	and	CCONJ
inlawrev-3752	619	25	not	not	PART
inlawrev-3752	619	26	]	]	PUNCT
inlawrev-3752	619	27	single	single	ADJ
inlawrev-3752	619	28	entities	entity	NOUN
inlawrev-3752	619	29	.	.	PUNCT
inlawrev-3752	619	30	"	"	PUNCT
inlawrev-3752	620	1	^^^	^^^	X
inlawrev-3752	620	2	the	the	DET
inlawrev-3752	620	3	type	type	NOUN
inlawrev-3752	620	4	hi	hi	INTJ
inlawrev-3752	620	5	structure	structure	NOUN
inlawrev-3752	620	6	is	be	AUX
inlawrev-3752	620	7	important	important	ADJ
inlawrev-3752	620	8	to	to	ADP
inlawrev-3752	620	9	these	these	DET
inlawrev-3752	620	10	types	type	NOUN
inlawrev-3752	620	11	of	of	ADP
inlawrev-3752	620	12	networks	network	NOUN
inlawrev-3752	620	13	because	because	SCONJ
inlawrev-3752	620	14	frequently	frequently	ADV
inlawrev-3752	620	15	the	the	DET
inlawrev-3752	620	16	parent	parent	NOUN
inlawrev-3752	620	17	charitable	charitable	ADJ
inlawrev-3752	620	18	organization	organization	NOUN
inlawrev-3752	620	19	,	,	PUNCT
inlawrev-3752	620	20	which	which	PRON
inlawrev-3752	620	21	directs	direct	VERB
inlawrev-3752	620	22	and	and	CCONJ
inlawrev-3752	620	23	provides	provide	VERB
inlawrev-3752	620	24	administrative	administrative	ADJ
inlawrev-3752	620	25	services	service	NOUN
inlawrev-3752	620	26	to	to	ADP
inlawrev-3752	620	27	its	its	PRON
inlawrev-3752	620	28	subsidiaries	subsidiary	NOUN
inlawrev-3752	620	29	,	,	PUNCT
inlawrev-3752	620	30	can	can	AUX
inlawrev-3752	620	31	only	only	ADV
inlawrev-3752	620	32	qualify	qualify	VERB
inlawrev-3752	620	33	for	for	ADP
inlawrev-3752	620	34	501(c)(3	501(c)(3	NOUN
inlawrev-3752	620	35	)	)	PUNCT
inlawrev-3752	620	36	status	status	NOUN
inlawrev-3752	620	37	as	as	ADP
inlawrev-3752	620	38	a	a	DET
inlawrev-3752	620	39	type	type	NOUN
inlawrev-3752	620	40	iii	iii	NOUN
inlawrev-3752	620	41	supporting	support	VERB
inlawrev-3752	620	42	organization	organization	NOUN
inlawrev-3752	620	43	.	.	PUNCT
inlawrev-3752	621	1	^^^	^^^	PUNCT
inlawrev-3752	621	2	this	this	DET
inlawrev-3752	621	3	results	result	VERB
inlawrev-3752	621	4	from	from	ADP
inlawrev-3752	621	5	the	the	DET
inlawrev-3752	621	6	fact	fact	NOUN
inlawrev-3752	621	7	that	that	SCONJ
inlawrev-3752	621	8	the	the	DET
inlawrev-3752	621	9	parent	parent	NOUN
inlawrev-3752	621	10	organization	organization	NOUN
inlawrev-3752	621	11	controls	control	VERB
inlawrev-3752	621	12	the	the	DET
inlawrev-3752	621	13	supported	support	VERB
inlawrev-3752	621	14	charities	charity	NOUN
inlawrev-3752	621	15	as	as	SCONJ
inlawrev-3752	621	16	opposed	oppose	VERB
inlawrev-3752	621	17	to	to	ADP
inlawrev-3752	621	18	being	be	AUX
inlawrev-3752	621	19	controlled	control	VERB
inlawrev-3752	621	20	by	by	ADP
inlawrev-3752	621	21	them	they	PRON
inlawrev-3752	621	22	(	(	PUNCT
inlawrev-3752	621	23	or	or	CCONJ
inlawrev-3752	621	24	under	under	ADP
inlawrev-3752	621	25	common	common	ADJ
inlawrev-3752	621	26	control	control	NOUN
inlawrev-3752	621	27	with	with	ADP
inlawrev-3752	621	28	them).^^^	them).^^^	PROPN
inlawrev-3752	621	29	finally	finally	ADV
inlawrev-3752	621	30	,	,	PUNCT
inlawrev-3752	621	31	the	the	DET
inlawrev-3752	621	32	panel	panel	NOUN
inlawrev-3752	621	33	reported	report	VERB
inlawrev-3752	621	34	that	that	SCONJ
inlawrev-3752	621	35	governmental	governmental	ADJ
inlawrev-3752	621	36	entities	entity	NOUN
inlawrev-3752	621	37	can	can	AUX
inlawrev-3752	621	38	use	use	VERB
inlawrev-3752	621	39	type	type	NOUN
inlawrev-3752	621	40	iii	iii	NOUN
inlawrev-3752	621	41	supporting	support	VERB
inlawrev-3752	621	42	organizations	organization	NOUN
inlawrev-3752	621	43	to	to	PART
inlawrev-3752	621	44	help	help	VERB
inlawrev-3752	621	45	them	they	PRON
inlawrev-3752	621	46	advance	advance	VERB
inlawrev-3752	621	47	their	their	PRON
inlawrev-3752	621	48	public	public	ADJ
inlawrev-3752	621	49	purposes	purpose	NOUN
inlawrev-3752	621	50	.	.	PUNCT
inlawrev-3752	622	1	^^^	^^^	ADP
inlawrev-3752	622	2	the	the	DET
inlawrev-3752	622	3	panel	panel	NOUN
inlawrev-3752	622	4	provided	provide	VERB
inlawrev-3752	622	5	an	an	DET
inlawrev-3752	622	6	example	example	NOUN
inlawrev-3752	622	7	:	:	PUNCT
inlawrev-3752	622	8	when	when	SCONJ
inlawrev-3752	622	9	a	a	DET
inlawrev-3752	622	10	state	state	NOUN
inlawrev-3752	622	11	attorney	attorney	NOUN
inlawrev-3752	622	12	general	general	NOUN
inlawrev-3752	622	13	oversees	oversee	VERB
inlawrev-3752	622	14	a	a	DET
inlawrev-3752	622	15	nonprofit	nonprofit	ADJ
inlawrev-3752	622	16	hospital	hospital	NOUN
inlawrev-3752	622	17	conversion	conversion	NOUN
inlawrev-3752	622	18	in	in	ADP
inlawrev-3752	622	19	which	which	PRON
inlawrev-3752	622	20	the	the	DET
inlawrev-3752	622	21	sale	sale	NOUN
inlawrev-3752	622	22	proceeds	proceed	NOUN
inlawrev-3752	622	23	are	be	AUX
inlawrev-3752	622	24	used	use	VERB
inlawrev-3752	622	25	to	to	PART
inlawrev-3752	622	26	fund	fund	VERB
inlawrev-3752	622	27	a	a	DET
inlawrev-3752	622	28	community	community	NOUN
inlawrev-3752	622	29	171	171	NUM
inlawrev-3752	622	30	.	.	PUNCT
inlawrev-3752	623	1	i	i	PRON
inlawrev-3752	623	2	d.	d.	PROPN
inlawrev-3752	623	3	at	at	ADP
inlawrev-3752	623	4	69	69	NUM
inlawrev-3752	623	5	;	;	PUNCT
inlawrev-3752	623	6	see	see	VERB
inlawrev-3752	623	7	also	also	ADV
inlawrev-3752	623	8	victoria	victoria	PROPN
inlawrev-3752	623	9	b.	b.	PROPN
inlawrev-3752	623	10	bjorklund	bjorklund	PROPN
inlawrev-3752	623	11	,	,	PUNCT
inlawrev-3752	623	12	choosing	choose	VERB
inlawrev-3752	623	13	among	among	ADP
inlawrev-3752	623	14	the	the	DET
inlawrev-3752	623	15	private	private	ADJ
inlawrev-3752	623	16	foundation	foundation	NOUN
inlawrev-3752	623	17	,	,	PUNCT
inlawrev-3752	623	18	supporting	support	VERB
inlawrev-3752	623	19	organization	organization	NOUN
inlawrev-3752	623	20	and	and	CCONJ
inlawrev-3752	623	21	donor	donor	NOUN
inlawrev-3752	623	22	-	-	PUNCT
inlawrev-3752	623	23	advised	advise	VERB
inlawrev-3752	623	24	fund	fund	NOUN
inlawrev-3752	623	25	,	,	PUNCT
inlawrev-3752	623	26	in	in	ADP
inlawrev-3752	623	27	charitable	charitable	ADJ
inlawrev-3752	623	28	giving	give	VERB
inlawrev-3752	623	29	techniques	technique	NOUN
inlawrev-3752	623	30	73	73	NUM
inlawrev-3752	623	31	,	,	PUNCT
inlawrev-3752	623	32	86	86	NUM
inlawrev-3752	623	33	(	(	PUNCT
inlawrev-3752	623	34	comm	comm	NOUN
inlawrev-3752	623	35	.	.	PUNCT
inlawrev-3752	624	1	on	on	ADP
inlawrev-3752	624	2	continuing	continue	VERB
inlawrev-3752	624	3	prof	prof	NOUN
inlawrev-3752	624	4	1	1	NUM
inlawrev-3752	624	5	educ	educ	NOUN
inlawrev-3752	624	6	,	,	PUNCT
inlawrev-3752	624	7	a.l.i.-a.b.a	a.l.i.-a.b.a	PROPN
inlawrev-3752	624	8	.	.	PROPN
inlawrev-3752	624	9	2001	2001	NUM
inlawrev-3752	624	10	)	)	PUNCT
inlawrev-3752	624	11	;	;	PUNCT
inlawrev-3752	624	12	gerald	gerald	PROPN
inlawrev-3752	624	13	b.	b.	PROPN
inlawrev-3752	624	14	treacy	treacy	PROPN
inlawrev-3752	624	15	,	,	PUNCT
inlawrev-3752	624	16	jr	jr	PROPN
inlawrev-3752	624	17	.	.	PROPN
inlawrev-3752	624	18	,	,	PUNCT
inlawrev-3752	624	19	supporting	support	VERB
inlawrev-3752	624	20	organizations	organization	NOUN
inlawrev-3752	624	21	:	:	PUNCT
inlawrev-3752	624	22	a	a	DET
inlawrev-3752	624	23	good	good	ADJ
inlawrev-3752	624	24	alternative	alternative	NOUN
inlawrev-3752	624	25	to	to	ADP
inlawrev-3752	624	26	private	private	ADJ
inlawrev-3752	624	27	foundations	foundation	NOUN
inlawrev-3752	624	28	,	,	PUNCT
inlawrev-3752	624	29	24	24	NUM
inlawrev-3752	624	30	est	est	X
inlawrev-3752	624	31	.	.	PUNCT
inlawrev-3752	624	32	plan	plan	NOUN
inlawrev-3752	624	33	.	.	PUNCT
inlawrev-3752	625	1	17	17	NUM
inlawrev-3752	625	2	,	,	PUNCT
inlawrev-3752	625	3	21	21	NUM
inlawrev-3752	625	4	(	(	PUNCT
inlawrev-3752	625	5	1997	1997	NUM
inlawrev-3752	625	6	)	)	PUNCT
inlawrev-3752	625	7	.	.	PUNCT
inlawrev-3752	626	1	172	172	X
inlawrev-3752	626	2	.	.	X
inlawrev-3752	626	3	panel	panel	NOUN
inlawrev-3752	626	4	on	on	ADP
inlawrev-3752	626	5	the	the	DET
inlawrev-3752	626	6	nonprofit	nonprofit	ADJ
inlawrev-3752	626	7	sector	sector	NOUN
inlawrev-3752	626	8	,	,	PUNCT
inlawrev-3752	626	9	supra	supra	PROPN
inlawrev-3752	626	10	note	note	NOUN
inlawrev-3752	626	11	165	165	NUM
inlawrev-3752	626	12	,	,	PUNCT
inlawrev-3752	626	13	at	at	ADP
inlawrev-3752	626	14	44	44	NUM
inlawrev-3752	626	15	.	.	PUNCT
inlawrev-3752	626	16	173	173	NUM
inlawrev-3752	626	17	.	.	PUNCT
inlawrev-3752	627	1	seeid.2xa2	seeid.2xa2	NOUN
inlawrev-3752	627	2	-	-	PUNCT
inlawrev-3752	627	3	a3	a3	NOUN
inlawrev-3752	627	4	.	.	PUNCT
inlawrev-3752	628	1	174	174	NUM
inlawrev-3752	628	2	.	.	PUNCT
inlawrev-3752	629	1	/j	/j	INTJ
inlawrev-3752	629	2	.	.	PUNCT
inlawrev-3752	630	1	at	at	ADP
inlawrev-3752	630	2	43	43	NUM
inlawrev-3752	630	3	.	.	PUNCT
inlawrev-3752	631	1	175	175	NUM
inlawrev-3752	631	2	.	.	PUNCT
inlawrev-3752	632	1	i	i	PRON
inlawrev-3752	632	2	d.	d.	PROPN
inlawrev-3752	632	3	176	176	NUM
inlawrev-3752	632	4	.	.	PUNCT
inlawrev-3752	633	1	i	i	PRON
inlawrev-3752	633	2	d.	d.	PROPN
inlawrev-3752	633	3	111	111	NUM
inlawrev-3752	633	4	.	.	PUNCT
inlawrev-3752	634	1	i	i	PRON
inlawrev-3752	634	2	d.	d.	PROPN
inlawrev-3752	634	3	178	178	NUM
inlawrev-3752	634	4	.	.	PUNCT
inlawrev-3752	635	1	/j	/j	INTJ
inlawrev-3752	635	2	.	.	PUNCT
inlawrev-3752	636	1	at	at	ADP
inlawrev-3752	636	2	45	45	NUM
inlawrev-3752	636	3	.	.	SYM
inlawrev-3752	636	4	230	230	NUM
inlawrev-3752	636	5	indiana	indiana	PROPN
inlawrev-3752	636	6	law	law	NOUN
inlawrev-3752	636	7	review	review	NOUN
inlawrev-3752	636	8	[	[	X
inlawrev-3752	636	9	vol	vol	NOUN
inlawrev-3752	636	10	.	.	PUNCT
inlawrev-3752	637	1	39:207	39:207	NUM
inlawrev-3752	637	2	foundation	foundation	PROPN
inlawrev-3752	637	3	'	'	PUNCT
inlawrev-3752	637	4	s	s	NOUN
inlawrev-3752	637	5	supporting	support	VERB
inlawrev-3752	637	6	organization	organization	NOUN
inlawrev-3752	638	1	,	,	PUNCT
inlawrev-3752	638	2	the	the	DET
inlawrev-3752	638	3	attorney	attorney	NOUN
inlawrev-3752	638	4	general	general	NOUN
inlawrev-3752	638	5	may	may	AUX
inlawrev-3752	638	6	recommend	recommend	VERB
inlawrev-3752	638	7	using	use	VERB
inlawrev-3752	638	8	a	a	DET
inlawrev-3752	638	9	type	type	NOUN
inlawrev-3752	638	10	in	in	ADP
inlawrev-3752	638	11	supporting	support	VERB
inlawrev-3752	638	12	organization	organization	NOUN
inlawrev-3752	638	13	.	.	PUNCT
inlawrev-3752	639	1	'^^	'^^	PRON
inlawrev-3752	640	1	this	this	PRON
inlawrev-3752	640	2	assures	assure	VERB
inlawrev-3752	640	3	that	that	SCONJ
inlawrev-3752	640	4	the	the	DET
inlawrev-3752	640	5	new	new	ADJ
inlawrev-3752	640	6	entity	entity	NOUN
inlawrev-3752	640	7	holding	hold	VERB
inlawrev-3752	640	8	the	the	DET
inlawrev-3752	640	9	assets	asset	NOUN
inlawrev-3752	640	10	has	have	VERB
inlawrev-3752	640	11	an	an	DET
inlawrev-3752	640	12	independent	independent	ADJ
inlawrev-3752	640	13	identity	identity	NOUN
inlawrev-3752	640	14	from	from	ADP
inlawrev-3752	640	15	the	the	DET
inlawrev-3752	640	16	community	community	NOUN
inlawrev-3752	640	17	foundation'^^	foundation'^^	NOUN
inlawrev-3752	640	18	the	the	DET
inlawrev-3752	640	19	panel	panel	NOUN
inlawrev-3752	640	20	found	find	VERB
inlawrev-3752	640	21	that	that	SCONJ
inlawrev-3752	640	22	,	,	PUNCT
inlawrev-3752	640	23	in	in	ADP
inlawrev-3752	640	24	other	other	ADJ
inlawrev-3752	640	25	cases	case	NOUN
inlawrev-3752	640	26	,	,	PUNCT
inlawrev-3752	640	27	state	state	NOUN
inlawrev-3752	640	28	or	or	CCONJ
inlawrev-3752	640	29	federal	federal	ADJ
inlawrev-3752	640	30	law	law	NOUN
inlawrev-3752	640	31	may	may	AUX
inlawrev-3752	640	32	prohibit	prohibit	VERB
inlawrev-3752	640	33	governmentcontrolled	governmentcontrolle	VERB
inlawrev-3752	640	34	entities	entity	NOUN
inlawrev-3752	640	35	from	from	ADP
inlawrev-3752	640	36	engaging	engage	VERB
inlawrev-3752	640	37	in	in	ADP
inlawrev-3752	640	38	activities	activity	NOUN
inlawrev-3752	640	39	that	that	PRON
inlawrev-3752	640	40	an	an	DET
inlawrev-3752	640	41	independent	independent	ADJ
inlawrev-3752	640	42	support	support	NOUN
inlawrev-3752	640	43	organization	organization	NOUN
inlawrev-3752	640	44	could	could	AUX
inlawrev-3752	640	45	do	do	VERB
inlawrev-3752	640	46	for	for	ADP
inlawrev-3752	640	47	the	the	DET
inlawrev-3752	640	48	benefit	benefit	NOUN
inlawrev-3752	640	49	of	of	ADP
inlawrev-3752	640	50	the	the	DET
inlawrev-3752	640	51	governmental	governmental	ADJ
inlawrev-3752	640	52	entity	entity	NOUN
inlawrev-3752	640	53	.	.	PUNCT
inlawrev-3752	641	1	'^	'^	NOUN
inlawrev-3752	641	2	'	'	PUNCT
inlawrev-3752	641	3	clearly	clearly	ADV
inlawrev-3752	641	4	,	,	PUNCT
inlawrev-3752	641	5	supporting	support	VERB
inlawrev-3752	641	6	organizations	organization	NOUN
inlawrev-3752	641	7	have	have	VERB
inlawrev-3752	641	8	some	some	DET
inlawrev-3752	641	9	benefits	benefit	NOUN
inlawrev-3752	641	10	that	that	PRON
inlawrev-3752	641	11	other	other	ADJ
inlawrev-3752	641	12	types	type	NOUN
inlawrev-3752	641	13	of	of	ADP
inlawrev-3752	641	14	charities	charity	NOUN
inlawrev-3752	641	15	do	do	AUX
inlawrev-3752	641	16	not	not	PART
inlawrev-3752	641	17	have	have	VERB
inlawrev-3752	641	18	.	.	PUNCT
inlawrev-3752	642	1	eliminating	eliminate	VERB
inlawrev-3752	642	2	them	they	PRON
inlawrev-3752	642	3	may	may	AUX
inlawrev-3752	642	4	cause	cause	VERB
inlawrev-3752	642	5	grave	grave	ADJ
inlawrev-3752	642	6	loss	loss	NOUN
inlawrev-3752	642	7	to	to	ADP
inlawrev-3752	642	8	the	the	DET
inlawrev-3752	642	9	philanthropic	philanthropic	NOUN
inlawrev-3752	642	10	community	community	NOUN
inlawrev-3752	642	11	,	,	PUNCT
inlawrev-3752	642	12	who	who	PRON
inlawrev-3752	642	13	will	will	AUX
inlawrev-3752	642	14	be	be	AUX
inlawrev-3752	642	15	unable	unable	ADJ
inlawrev-3752	642	16	to	to	PART
inlawrev-3752	642	17	replicate	replicate	VERB
inlawrev-3752	642	18	the	the	DET
inlawrev-3752	642	19	roles	role	NOUN
inlawrev-3752	642	20	these	these	DET
inlawrev-3752	642	21	charities	charity	NOUN
inlawrev-3752	642	22	played	play	VERB
inlawrev-3752	642	23	with	with	ADP
inlawrev-3752	642	24	other	other	ADJ
inlawrev-3752	642	25	types	type	NOUN
inlawrev-3752	642	26	of	of	ADP
inlawrev-3752	642	27	nonprofit	nonprofit	ADJ
inlawrev-3752	642	28	entities	entity	NOUN
inlawrev-3752	642	29	.	.	PUNCT
inlawrev-3752	643	1	c	c	X
inlawrev-3752	643	2	promoting	promote	VERB
inlawrev-3752	643	3	supporting	support	VERB
inlawrev-3752	643	4	organizations	organization	NOUN
inlawrev-3752	643	5	too	too	ADV
inlawrev-3752	643	6	hard	hard	ADV
inlawrev-3752	643	7	the	the	DET
inlawrev-3752	643	8	unbridled	unbridled	ADJ
inlawrev-3752	643	9	enthusiasm	enthusiasm	NOUN
inlawrev-3752	643	10	for	for	ADP
inlawrev-3752	643	11	supporting	support	VERB
inlawrev-3752	643	12	organizations	organization	NOUN
inlawrev-3752	643	13	shown	show	VERB
inlawrev-3752	643	14	by	by	ADP
inlawrev-3752	643	15	some	some	DET
inlawrev-3752	643	16	advisors	advisor	NOUN
inlawrev-3752	643	17	is	be	AUX
inlawrev-3752	643	18	enough	enough	ADJ
inlawrev-3752	643	19	to	to	PART
inlawrev-3752	643	20	give	give	VERB
inlawrev-3752	643	21	one	one	NUM
inlawrev-3752	643	22	pause	pause	NOUN
inlawrev-3752	643	23	.	.	PUNCT
inlawrev-3752	644	1	although	although	SCONJ
inlawrev-3752	644	2	supporting	support	VERB
inlawrev-3752	644	3	organizations	organization	NOUN
inlawrev-3752	644	4	clearly	clearly	ADV
inlawrev-3752	644	5	have	have	VERB
inlawrev-3752	644	6	some	some	DET
inlawrev-3752	644	7	advantages	advantage	NOUN
inlawrev-3752	644	8	over	over	ADP
inlawrev-3752	644	9	private	private	ADJ
inlawrev-3752	644	10	foundations	foundation	NOUN
inlawrev-3752	644	11	and	and	CCONJ
inlawrev-3752	644	12	are	be	AUX
inlawrev-3752	644	13	a	a	DET
inlawrev-3752	644	14	unique	unique	ADJ
inlawrev-3752	644	15	planning	planning	NOUN
inlawrev-3752	644	16	tool	tool	NOUN
inlawrev-3752	644	17	,	,	PUNCT
inlawrev-3752	644	18	they	they	PRON
inlawrev-3752	644	19	remain	remain	VERB
inlawrev-3752	644	20	vehicles	vehicle	NOUN
inlawrev-3752	644	21	for	for	ADP
inlawrev-3752	644	22	charitable	charitable	ADJ
inlawrev-3752	644	23	giving	giving	NOUN
inlawrev-3752	644	24	—	—	PUNCT
inlawrev-3752	644	25	in	in	ADP
inlawrev-3752	644	26	that	that	SCONJ
inlawrev-3752	644	27	the	the	DET
inlawrev-3752	644	28	donor	donor	NOUN
inlawrev-3752	644	29	parts	part	NOUN
inlawrev-3752	644	30	with	with	ADP
inlawrev-3752	644	31	ownership	ownership	NOUN
inlawrev-3752	644	32	and	and	CCONJ
inlawrev-3752	644	33	control	control	NOUN
inlawrev-3752	644	34	of	of	ADP
inlawrev-3752	644	35	the	the	DET
inlawrev-3752	644	36	assets	asset	NOUN
inlawrev-3752	644	37	,	,	PUNCT
inlawrev-3752	644	38	which	which	PRON
inlawrev-3752	644	39	should	should	AUX
inlawrev-3752	644	40	be	be	AUX
inlawrev-3752	644	41	used	use	VERB
inlawrev-3752	644	42	to	to	PART
inlawrev-3752	644	43	benefit	benefit	VERB
inlawrev-3752	644	44	charitable	charitable	ADJ
inlawrev-3752	644	45	causes	cause	NOUN
inlawrev-3752	644	46	.	.	PUNCT
inlawrev-3752	645	1	in	in	ADP
inlawrev-3752	645	2	an	an	DET
inlawrev-3752	645	3	attempt	attempt	NOUN
inlawrev-3752	645	4	to	to	PART
inlawrev-3752	645	5	sell	sell	VERB
inlawrev-3752	645	6	clients	client	NOUN
inlawrev-3752	645	7	on	on	ADP
inlawrev-3752	645	8	the	the	DET
inlawrev-3752	645	9	idea	idea	NOUN
inlawrev-3752	645	10	of	of	ADP
inlawrev-3752	645	11	supporting	support	VERB
inlawrev-3752	645	12	organizations	organization	NOUN
inlawrev-3752	645	13	,	,	PUNCT
inlawrev-3752	645	14	some	some	DET
inlawrev-3752	645	15	advisors	advisor	NOUN
inlawrev-3752	645	16	have	have	AUX
inlawrev-3752	645	17	overstepped	overstep	VERB
inlawrev-3752	645	18	their	their	PRON
inlawrev-3752	645	19	bounds	bound	NOUN
inlawrev-3752	645	20	and	and	CCONJ
inlawrev-3752	645	21	insinuated	insinuate	VERB
inlawrev-3752	645	22	that	that	SCONJ
inlawrev-3752	645	23	this	this	DET
inlawrev-3752	645	24	type	type	NOUN
inlawrev-3752	645	25	ofcharitable	ofcharitable	ADJ
inlawrev-3752	645	26	vehicle	vehicle	NOUN
inlawrev-3752	645	27	offers	offer	VERB
inlawrev-3752	645	28	its	its	PRON
inlawrev-3752	645	29	donors	donor	NOUN
inlawrev-3752	645	30	unfettered	unfettered	ADJ
inlawrev-3752	645	31	control	control	NOUN
inlawrev-3752	645	32	of	of	ADP
inlawrev-3752	645	33	donated	donate	VERB
inlawrev-3752	645	34	assets	asset	NOUN
inlawrev-3752	645	35	.	.	PUNCT
inlawrev-3752	646	1	for	for	ADP
inlawrev-3752	646	2	example	example	NOUN
inlawrev-3752	646	3	,	,	PUNCT
inlawrev-3752	646	4	in	in	ADP
inlawrev-3752	646	5	the	the	DET
inlawrev-3752	646	6	cpa	cpa	PROPN
inlawrev-3752	646	7	journal	journal	PROPN
inlawrev-3752	646	8	(	(	PUNCT
inlawrev-3752	646	9	published	publish	VERB
inlawrev-3752	646	10	by	by	ADP
inlawrev-3752	646	11	the	the	DET
inlawrev-3752	646	12	new	new	PROPN
inlawrev-3752	646	13	york	york	PROPN
inlawrev-3752	646	14	state	state	PROPN
inlawrev-3752	646	15	society	society	NOUN
inlawrev-3752	646	16	of	of	ADP
inlawrev-3752	646	17	certified	certified	ADJ
inlawrev-3752	646	18	public	public	ADJ
inlawrev-3752	646	19	accountants	accountant	NOUN
inlawrev-3752	646	20	)	)	PUNCT
inlawrev-3752	646	21	,	,	PUNCT
inlawrev-3752	646	22	one	one	NUM
inlawrev-3752	646	23	cpa	cpa	NOUN
inlawrev-3752	646	24	writes	write	VERB
inlawrev-3752	646	25	.	.	PUNCT
inlawrev-3752	647	1	supporting	support	VERB
inlawrev-3752	647	2	organizations	organization	NOUN
inlawrev-3752	647	3	can	can	AUX
inlawrev-3752	647	4	be	be	AUX
inlawrev-3752	647	5	used	use	VERB
inlawrev-3752	647	6	by	by	ADP
inlawrev-3752	647	7	anyone	anyone	PRON
inlawrev-3752	647	8	in	in	ADP
inlawrev-3752	647	9	the	the	DET
inlawrev-3752	647	10	high	high	ADJ
inlawrev-3752	647	11	-	-	PUNCT
inlawrev-3752	647	12	income	income	NOUN
inlawrev-3752	647	13	tax	tax	NOUN
inlawrev-3752	647	14	bracket	bracket	NOUN
inlawrev-3752	647	15	who	who	PRON
inlawrev-3752	647	16	wishes	wish	VERB
inlawrev-3752	647	17	to	to	PART
inlawrev-3752	647	18	retain	retain	VERB
inlawrev-3752	647	19	control	control	NOUN
inlawrev-3752	647	20	of	of	ADP
inlawrev-3752	647	21	assets	asset	NOUN
inlawrev-3752	647	22	within	within	ADP
inlawrev-3752	647	23	the	the	DET
inlawrev-3752	647	24	family	family	NOUN
inlawrev-3752	647	25	.	.	PUNCT
inlawrev-3752	648	1	they	they	PRON
inlawrev-3752	648	2	can	can	AUX
inlawrev-3752	648	3	receive	receive	VERB
inlawrev-3752	648	4	a	a	DET
inlawrev-3752	648	5	50	50	NUM
inlawrev-3752	648	6	%	%	NOUN
inlawrev-3752	648	7	adjusted	adjust	VERB
inlawrev-3752	648	8	gross	gross	ADJ
inlawrev-3752	648	9	income	income	NOUN
inlawrev-3752	648	10	(	(	PUNCT
inlawrev-3752	648	11	agi	agi	NOUN
inlawrev-3752	648	12	)	)	PUNCT
inlawrev-3752	648	13	deduction	deduction	NOUN
inlawrev-3752	648	14	for	for	ADP
inlawrev-3752	648	15	removing	remove	VERB
inlawrev-3752	648	16	the	the	DET
inlawrev-3752	648	17	asset	asset	NOUN
inlawrev-3752	648	18	ownership	ownership	NOUN
inlawrev-3752	648	19	from	from	ADP
inlawrev-3752	648	20	their	their	PRON
inlawrev-3752	648	21	estate	estate	NOUN
inlawrev-3752	648	22	,	,	PUNCT
inlawrev-3752	648	23	yet	yet	ADV
inlawrev-3752	648	24	maintain	maintain	VERB
inlawrev-3752	648	25	virtually	virtually	ADV
inlawrev-3752	648	26	the	the	DET
inlawrev-3752	648	27	same	same	ADJ
inlawrev-3752	648	28	control	control	NOUN
inlawrev-3752	648	29	they	they	PRON
inlawrev-3752	648	30	had	have	VERB
inlawrev-3752	648	31	as	as	ADP
inlawrev-3752	648	32	fee	fee	NOUN
inlawrev-3752	648	33	-	-	PUNCT
inlawrev-3752	648	34	simple	simple	ADJ
inlawrev-3752	648	35	owners	owner	NOUN
inlawrev-3752	648	36	.	.	PUNCT
inlawrev-3752	649	1	control	control	NOUN
inlawrev-3752	649	2	can	can	AUX
inlawrev-3752	649	3	be	be	AUX
inlawrev-3752	649	4	passed	pass	VERB
inlawrev-3752	649	5	down	down	ADP
inlawrev-3752	649	6	to	to	ADP
inlawrev-3752	649	7	successive	successive	ADJ
inlawrev-3752	649	8	generations	generation	NOUN
inlawrev-3752	649	9	if	if	SCONJ
inlawrev-3752	649	10	desired	desire	VERB
inlawrev-3752	649	11	.	.	PUNCT
inlawrev-3752	650	1	'	'	PUNCT
inlawrev-3752	650	2	^^	^^	PUNCT
inlawrev-3752	650	3	with	with	ADP
inlawrev-3752	650	4	such	such	ADJ
inlawrev-3752	650	5	promotions	promotion	NOUN
inlawrev-3752	650	6	in	in	ADP
inlawrev-3752	650	7	the	the	DET
inlawrev-3752	650	8	mainstream	mainstream	NOUN
inlawrev-3752	650	9	,	,	PUNCT
inlawrev-3752	650	10	it	it	PRON
inlawrev-3752	650	11	is	be	AUX
inlawrev-3752	650	12	no	no	DET
inlawrev-3752	650	13	wonder	wonder	NOUN
inlawrev-3752	650	14	donors	donor	NOUN
inlawrev-3752	650	15	expect	expect	VERB
inlawrev-3752	650	16	an	an	DET
inlawrev-3752	650	17	unreasonable	unreasonable	ADJ
inlawrev-3752	650	18	amount	amount	NOUN
inlawrev-3752	650	19	of	of	ADP
inlawrev-3752	650	20	control	control	NOUN
inlawrev-3752	650	21	over	over	ADP
inlawrev-3752	650	22	the	the	DET
inlawrev-3752	650	23	assets	asset	NOUN
inlawrev-3752	650	24	they	they	PRON
inlawrev-3752	650	25	have	have	AUX
inlawrev-3752	650	26	donated	donate	VERB
inlawrev-3752	650	27	.	.	PUNCT
inlawrev-3752	651	1	this	this	DET
inlawrev-3752	651	2	expectation	expectation	NOUN
inlawrev-3752	651	3	of	of	ADP
inlawrev-3752	651	4	control	control	NOUN
inlawrev-3752	651	5	is	be	AUX
inlawrev-3752	651	6	central	central	ADJ
inlawrev-3752	651	7	to	to	ADP
inlawrev-3752	651	8	the	the	DET
inlawrev-3752	651	9	abuses	abuse	NOUN
inlawrev-3752	651	10	perceived	perceive	VERB
inlawrev-3752	651	11	in	in	ADP
inlawrev-3752	651	12	the	the	DET
inlawrev-3752	651	13	exempt	exempt	ADJ
inlawrev-3752	651	14	organization	organization	NOUN
inlawrev-3752	651	15	context	context	NOUN
inlawrev-3752	651	16	and	and	CCONJ
inlawrev-3752	651	17	will	will	AUX
inlawrev-3752	651	18	be	be	AUX
inlawrev-3752	651	19	explored	explore	VERB
inlawrev-3752	651	20	more	more	ADV
inlawrev-3752	651	21	fully	fully	ADV
inlawrev-3752	651	22	in	in	ADP
inlawrev-3752	651	23	the	the	DET
inlawrev-3752	651	24	next	next	ADJ
inlawrev-3752	651	25	section	section	NOUN
inlawrev-3752	651	26	.	.	PUNCT
inlawrev-3752	652	1	rv	rv	X
inlawrev-3752	652	2	.	.	PUNCT
inlawrev-3752	653	1	concerns	concern	NOUN
inlawrev-3752	653	2	with	with	ADP
inlawrev-3752	653	3	supporting	support	VERB
inlawrev-3752	653	4	organization	organization	NOUN
inlawrev-3752	653	5	abuse	abuse	NOUN
inlawrev-3752	653	6	if	if	SCONJ
inlawrev-3752	653	7	you	you	PRON
inlawrev-3752	653	8	ca	can	AUX
inlawrev-3752	653	9	n't	not	PART
inlawrev-3752	653	10	trust	trust	VERB
inlawrev-3752	653	11	charities	charity	NOUN
inlawrev-3752	653	12	,	,	PUNCT
inlawrev-3752	653	13	who	who	PRON
inlawrev-3752	653	14	can	can	AUX
inlawrev-3752	653	15	you	you	PRON
inlawrev-3752	653	16	trust	trust	VERB
inlawrev-3752	653	17	?	?	PUNCT
inlawrev-3752	654	1	the	the	DET
inlawrev-3752	654	2	past	past	ADJ
inlawrev-3752	654	3	few	few	ADJ
inlawrev-3752	654	4	years	year	NOUN
inlawrev-3752	654	5	have	have	AUX
inlawrev-3752	654	6	revealed	reveal	VERB
inlawrev-3752	654	7	disheartening	dishearten	VERB
inlawrev-3752	654	8	examples	example	NOUN
inlawrev-3752	654	9	of	of	ADP
inlawrev-3752	654	10	abuse	abuse	NOUN
inlawrev-3752	654	11	of	of	ADP
inlawrev-3752	654	12	fiduciary	fiduciary	ADJ
inlawrev-3752	654	13	power	power	NOUN
inlawrev-3752	654	14	by	by	ADP
inlawrev-3752	654	15	leaders	leader	NOUN
inlawrev-3752	654	16	of	of	ADP
inlawrev-3752	654	17	both	both	DET
inlawrev-3752	654	18	corporations	corporation	NOUN
inlawrev-3752	654	19	and	and	CCONJ
inlawrev-3752	654	20	charities	charity	NOUN
inlawrev-3752	654	21	.	.	PUNCT
inlawrev-3752	655	1	*	*	PUNCT
inlawrev-3752	655	2	^^	^^	PUNCT
inlawrev-3752	655	3	the	the	DET
inlawrev-3752	655	4	corporate	corporate	ADJ
inlawrev-3752	655	5	scandals	scandal	NOUN
inlawrev-3752	655	6	of	of	ADP
inlawrev-3752	655	7	years	year	NOUN
inlawrev-3752	655	8	past'^"^	past'^"^	NOUN
inlawrev-3752	655	9	were	be	AUX
inlawrev-3752	655	10	179	179	NUM
inlawrev-3752	655	11	.	.	PUNCT
inlawrev-3752	656	1	i	i	PRON
inlawrev-3752	656	2	d.	d.	PROPN
inlawrev-3752	656	3	180	180	NUM
inlawrev-3752	656	4	.	.	PUNCT
inlawrev-3752	657	1	i	i	PRON
inlawrev-3752	657	2	d.	d.	PROPN
inlawrev-3752	657	3	181	181	NUM
inlawrev-3752	657	4	.	.	PUNCT
inlawrev-3752	658	1	i	i	PRON
inlawrev-3752	658	2	d.	d.	PROPN
inlawrev-3752	658	3	182	182	NUM
inlawrev-3752	658	4	.	.	PUNCT
inlawrev-3752	659	1	e.	e.	PROPN
inlawrev-3752	659	2	kenneth	kenneth	PROPN
inlawrev-3752	659	3	whitney	whitney	PROPN
inlawrev-3752	659	4	,	,	PUNCT
inlawrev-3752	659	5	supporting	support	VERB
inlawrev-3752	659	6	organizations	organization	NOUN
inlawrev-3752	659	7	,	,	PUNCT
inlawrev-3752	659	8	sections	section	NOUN
inlawrev-3752	659	9	501(c)(3	501(c)(3	NUM
inlawrev-3752	659	10	)	)	PUNCT
inlawrev-3752	659	11	and	and	CCONJ
inlawrev-3752	659	12	509(a)(3	509(a)(3	NUM
inlawrev-3752	659	13	)	)	PUNCT
inlawrev-3752	659	14	,	,	PUNCT
inlawrev-3752	659	15	75	75	NUM
inlawrev-3752	659	16	cpa	cpa	PROPN
inlawrev-3752	659	17	j.	j.	PROPN
inlawrev-3752	659	18	61,61(2005	61,61(2005	PROPN
inlawrev-3752	659	19	)	)	PUNCT
inlawrev-3752	659	20	.	.	PUNCT
inlawrev-3752	660	1	1	1	NUM
inlawrev-3752	660	2	83	83	NUM
inlawrev-3752	660	3	.	.	PUNCT
inlawrev-3752	661	1	for	for	ADP
inlawrev-3752	661	2	a	a	DET
inlawrev-3752	661	3	review	review	NOUN
inlawrev-3752	661	4	ofsome	ofsome	ADJ
inlawrev-3752	661	5	nonprofit	nonprofit	ADJ
inlawrev-3752	661	6	scandals	scandal	NOUN
inlawrev-3752	661	7	,	,	PUNCT
inlawrev-3752	661	8	see	see	VERB
inlawrev-3752	661	9	carolyn	carolyn	PROPN
inlawrev-3752	661	10	m.	m.	PROPN
inlawrev-3752	661	11	osteen	osteen	PROPN
inlawrev-3752	661	12	et	et	PROPN
inlawrev-3752	661	13	al	al	PROPN
inlawrev-3752	661	14	..	..	PROPN
inlawrev-3752	661	15	scams	scam	NOUN
inlawrev-3752	661	16	,	,	PUNCT
inlawrev-3752	661	17	shams	sham	NOUN
inlawrev-3752	661	18	,	,	PUNCT
inlawrev-3752	661	19	and	and	CCONJ
inlawrev-3752	661	20	2006	2006	NUM
inlawrev-3752	661	21	]	]	PUNCT
inlawrev-3752	661	22	supporting	support	VERB
inlawrev-3752	661	23	the	the	DET
inlawrev-3752	661	24	supporting	support	VERB
inlawrev-3752	661	25	organization	organization	NOUN
inlawrev-3752	661	26	23	23	NUM
inlawrev-3752	661	27	1	1	NUM
inlawrev-3752	661	28	perhaps	perhaps	ADV
inlawrev-3752	661	29	foreshadowing	foreshadowing	NOUN
inlawrev-3752	661	30	of	of	ADP
inlawrev-3752	661	31	the	the	DET
inlawrev-3752	661	32	nonprofit	nonprofit	ADJ
inlawrev-3752	661	33	scandals	scandal	NOUN
inlawrev-3752	661	34	coming	come	VERB
inlawrev-3752	661	35	to	to	ADP
inlawrev-3752	661	36	light	light	NOUN
inlawrev-3752	661	37	today	today	NOUN
inlawrev-3752	661	38	.	.	PUNCT
inlawrev-3752	662	1	*	*	PUNCT
inlawrev-3752	662	2	^^	^^	PUNCT
inlawrev-3752	662	3	in	in	ADP
inlawrev-3752	662	4	addressing	address	VERB
inlawrev-3752	662	5	scandals	scandal	NOUN
inlawrev-3752	662	6	in	in	ADP
inlawrev-3752	662	7	the	the	DET
inlawrev-3752	662	8	for	for	ADP
inlawrev-3752	662	9	-	-	PUNCT
inlawrev-3752	662	10	profit	profit	NOUN
inlawrev-3752	662	11	arena	arena	NOUN
inlawrev-3752	662	12	,	,	PUNCT
inlawrev-3752	662	13	the	the	DET
inlawrev-3752	662	14	primary	primary	ADJ
inlawrev-3752	662	15	corrective	corrective	ADJ
inlawrev-3752	662	16	legislation	legislation	NOUN
inlawrev-3752	662	17	,	,	PUNCT
inlawrev-3752	662	18	the	the	DET
inlawrev-3752	662	19	sarbanes	sarbanes	PROPN
inlawrev-3752	662	20	-	-	PUNCT
inlawrev-3752	662	21	oxley	oxley	NOUN
inlawrev-3752	662	22	act,^^^	act,^^^	PROPN
inlawrev-3752	662	23	focused	focus	VERB
inlawrev-3752	662	24	on	on	ADP
inlawrev-3752	662	25	increased	increase	VERB
inlawrev-3752	662	26	transparency	transparency	NOUN
inlawrev-3752	662	27	and	and	CCONJ
inlawrev-3752	662	28	monitoring	monitoring	NOUN
inlawrev-3752	662	29	.	.	PUNCT
inlawrev-3752	663	1	while	while	SCONJ
inlawrev-3752	663	2	reformers	reformer	NOUN
inlawrev-3752	663	3	have	have	AUX
inlawrev-3752	663	4	proposed	propose	VERB
inlawrev-3752	663	5	that	that	SCONJ
inlawrev-3752	663	6	portions	portion	NOUN
inlawrev-3752	663	7	of	of	ADP
inlawrev-3752	663	8	the	the	DET
inlawrev-3752	663	9	sarbanes	sarbanes	PROPN
inlawrev-3752	663	10	-	-	PUNCT
inlawrev-3752	663	11	oxley	oxley	ADJ
inlawrev-3752	663	12	act	act	NOUN
inlawrev-3752	663	13	be	be	AUX
inlawrev-3752	663	14	applied	apply	VERB
inlawrev-3752	663	15	to	to	ADP
inlawrev-3752	663	16	nonprofits	nonprofit	NOUN
inlawrev-3752	663	17	,	,	PUNCT
inlawrev-3752	663	18	some	some	DET
inlawrev-3752	663	19	state	state	NOUN
inlawrev-3752	663	20	legislatures	legislature	NOUN
inlawrev-3752	663	21	are	be	AUX
inlawrev-3752	663	22	examining	examine	VERB
inlawrev-3752	663	23	proposed	propose	VERB
inlawrev-3752	663	24	sarbanesoxley	sarbanesoxley	NOUN
inlawrev-3752	663	25	-	-	PUNCT
inlawrev-3752	663	26	type	type	NOUN
inlawrev-3752	663	27	regulations	regulation	NOUN
inlawrev-3752	663	28	aimed	aim	VERB
inlawrev-3752	663	29	at	at	ADP
inlawrev-3752	663	30	increasing	increase	VERB
inlawrev-3752	663	31	and	and	CCONJ
inlawrev-3752	663	32	improving	improve	VERB
inlawrev-3752	663	33	nonprofit	nonprofit	ADJ
inlawrev-3752	663	34	governance	governance	NOUN
inlawrev-3752	663	35	and	and	CCONJ
inlawrev-3752	663	36	accountability	accountability	NOUN
inlawrev-3752	663	37	.	.	PUNCT
inlawrev-3752	664	1	^^^	^^^	ADJ
inlawrev-3752	664	2	scholars	scholar	NOUN
inlawrev-3752	664	3	and	and	CCONJ
inlawrev-3752	664	4	lawyers	lawyer	NOUN
inlawrev-3752	664	5	alike	alike	ADV
inlawrev-3752	664	6	agree	agree	VERB
inlawrev-3752	664	7	that	that	SCONJ
inlawrev-3752	664	8	the	the	DET
inlawrev-3752	664	9	time	time	NOUN
inlawrev-3752	664	10	has	have	AUX
inlawrev-3752	664	11	come	come	VERB
inlawrev-3752	664	12	for	for	SCONJ
inlawrev-3752	664	13	charities	charity	NOUN
inlawrev-3752	664	14	to	to	PART
inlawrev-3752	664	15	be	be	AUX
inlawrev-3752	664	16	more	more	ADV
inlawrev-3752	664	17	accountable	accountable	ADJ
inlawrev-3752	664	18	to	to	ADP
inlawrev-3752	664	19	the	the	DET
inlawrev-3752	664	20	public	public	NOUN
inlawrev-3752	664	21	.	.	PUNCT
inlawrev-3752	665	1	^^^	^^^	NOUN
inlawrev-3752	665	2	a.	a.	NOUN
inlawrev-3752	665	3	abuse	abuse	NOUN
inlawrev-3752	665	4	makes	make	VERB
inlawrev-3752	665	5	headlines	headline	NOUN
inlawrev-3752	665	6	contemporary	contemporary	ADJ
inlawrev-3752	665	7	concern	concern	NOUN
inlawrev-3752	665	8	with	with	ADP
inlawrev-3752	665	9	the	the	DET
inlawrev-3752	665	10	abuses	abuse	NOUN
inlawrev-3752	665	11	existing	exist	VERB
inlawrev-3752	665	12	in	in	ADP
inlawrev-3752	665	13	supporting	support	VERB
inlawrev-3752	665	14	organizations	organization	NOUN
inlawrev-3752	665	15	was	be	AUX
inlawrev-3752	665	16	sparked	spark	VERB
inlawrev-3752	665	17	by	by	ADP
inlawrev-3752	665	18	a	a	DET
inlawrev-3752	665	19	front	front	ADJ
inlawrev-3752	665	20	-	-	PUNCT
inlawrev-3752	665	21	page	page	NOUN
inlawrev-3752	665	22	wall	wall	PROPN
inlawrev-3752	665	23	street	street	PROPN
inlawrev-3752	665	24	journal	journal	PROPN
inlawrev-3752	665	25	article	article	NOUN
inlawrev-3752	665	26	in	in	ADP
inlawrev-3752	665	27	1998.^^^	1998.^^^	NUM
inlawrev-3752	665	28	although	although	SCONJ
inlawrev-3752	665	29	several	several	ADJ
inlawrev-3752	665	30	years	year	NOUN
inlawrev-3752	665	31	have	have	AUX
inlawrev-3752	665	32	passed	pass	VERB
inlawrev-3752	665	33	since	since	SCONJ
inlawrev-3752	665	34	the	the	DET
inlawrev-3752	665	35	article	article	NOUN
inlawrev-3752	665	36	was	be	AUX
inlawrev-3752	665	37	published	publish	VERB
inlawrev-3752	665	38	,	,	PUNCT
inlawrev-3752	665	39	it	it	PRON
inlawrev-3752	665	40	is	be	AUX
inlawrev-3752	665	41	still	still	ADV
inlawrev-3752	665	42	cited	cite	VERB
inlawrev-3752	665	43	by	by	ADP
inlawrev-3752	665	44	politicians	politician	NOUN
inlawrev-3752	665	45	and	and	CCONJ
inlawrev-3752	665	46	reformers	reformer	NOUN
inlawrev-3752	665	47	as	as	ADP
inlawrev-3752	665	48	evidence	evidence	NOUN
inlawrev-3752	665	49	of	of	ADP
inlawrev-3752	665	50	the	the	DET
inlawrev-3752	665	51	need	need	NOUN
inlawrev-3752	665	52	for	for	ADP
inlawrev-3752	665	53	reform	reform	NOUN
inlawrev-3752	665	54	.	.	PUNCT
inlawrev-3752	666	1	the	the	DET
inlawrev-3752	666	2	journal	journal	PROPN
inlawrev-3752	666	3	article	article	NOUN
inlawrev-3752	666	4	called	call	VERB
inlawrev-3752	666	5	supporting	support	VERB
inlawrev-3752	666	6	organizations	organization	NOUN
inlawrev-3752	666	7	"	"	PUNCT
inlawrev-3752	666	8	a	a	DET
inlawrev-3752	666	9	suddenly	suddenly	ADV
inlawrev-3752	666	10	hot	hot	ADJ
inlawrev-3752	666	11	charitable	charitable	ADJ
inlawrev-3752	666	12	vehicle	vehicle	NOUN
inlawrev-3752	666	13	"	"	PUNCT
inlawrev-3752	666	14	and	and	CCONJ
inlawrev-3752	666	15	exposed	expose	VERB
inlawrev-3752	666	16	the	the	DET
inlawrev-3752	666	17	actions	action	NOUN
inlawrev-3752	666	18	of	of	ADP
inlawrev-3752	666	19	several	several	ADJ
inlawrev-3752	666	20	supporting	support	VERB
inlawrev-3752	666	21	organizations	organization	NOUN
inlawrev-3752	666	22	and	and	CCONJ
inlawrev-3752	666	23	their	their	PRON
inlawrev-3752	666	24	famous	famous	ADJ
inlawrev-3752	666	25	donors	donor	NOUN
inlawrev-3752	666	26	,	,	PUNCT
inlawrev-3752	666	27	namely	namely	ADV
inlawrev-3752	666	28	carl	carl	PROPN
inlawrev-3752	666	29	icahn	icahn	PROPN
inlawrev-3752	666	30	,	,	PUNCT
inlawrev-3752	666	31	gerry	gerry	PROPN
inlawrev-3752	666	32	spence	spence	PROPN
inlawrev-3752	666	33	,	,	PUNCT
inlawrev-3752	666	34	and	and	CCONJ
inlawrev-3752	666	35	david	david	PROPN
inlawrev-3752	666	36	cammack.^^^	cammack.^^^	PROPN
inlawrev-3752	666	37	scandals	scandal	NOUN
inlawrev-3752	666	38	—	—	PUNCT
inlawrev-3752	666	39	exempt	exempt	ADJ
inlawrev-3752	666	40	organizations	organization	NOUN
inlawrev-3752	666	41	developments	development	NOUN
inlawrev-3752	666	42	in	in	ADP
inlawrev-3752	666	43	1	1	NUM
inlawrev-3752	666	44	999	999	NUM
inlawrev-3752	666	45	,	,	PUNCT
inlawrev-3752	666	46	in	in	ADP
inlawrev-3752	666	47	legalproblemsofmuseumadmin	legalproblemsofmuseumadmin	NOUN
inlawrev-3752	666	48	,	,	PUNCT
inlawrev-3752	666	49	369	369	NUM
inlawrev-3752	666	50	,	,	PUNCT
inlawrev-3752	666	51	372	372	NUM
inlawrev-3752	666	52	(	(	PUNCT
inlawrev-3752	666	53	comm	comm	NOUN
inlawrev-3752	666	54	.	.	PUNCT
inlawrev-3752	667	1	on	on	ADP
inlawrev-3752	667	2	continuing	continue	VERB
inlawrev-3752	667	3	prof	prof	NOUN
inlawrev-3752	667	4	1	1	NUM
inlawrev-3752	667	5	educ	educ	NOUN
inlawrev-3752	667	6	,	,	PUNCT
inlawrev-3752	667	7	a.l.i.-a.b.a	a.l.i.-a.b.a	PROPN
inlawrev-3752	667	8	.	.	PROPN
inlawrev-3752	667	9	2000	2000	NUM
inlawrev-3752	667	10	)	)	PUNCT
inlawrev-3752	667	11	.	.	PUNCT
inlawrev-3752	668	1	1	1	NUM
inlawrev-3752	668	2	84	84	NUM
inlawrev-3752	668	3	.	.	PUNCT
inlawrev-3752	669	1	major	major	ADJ
inlawrev-3752	669	2	corporate	corporate	ADJ
inlawrev-3752	669	3	scandals	scandal	NOUN
inlawrev-3752	669	4	of	of	ADP
inlawrev-3752	669	5	the	the	DET
inlawrev-3752	669	6	early	early	ADJ
inlawrev-3752	669	7	2	2	NUM
inlawrev-3752	669	8	1	1	NUM
inlawrev-3752	669	9	st	st	NOUN
inlawrev-3752	669	10	century	century	NOUN
inlawrev-3752	669	11	included	include	VERB
inlawrev-3752	669	12	worldcom	worldcom	PROPN
inlawrev-3752	669	13	and	and	CCONJ
inlawrev-3752	669	14	enron	enron	PROPN
inlawrev-3752	669	15	.	.	PUNCT
inlawrev-3752	670	1	see	see	VERB
inlawrev-3752	670	2	,	,	PUNCT
inlawrev-3752	670	3	e.g.	e.g.	ADV
inlawrev-3752	670	4	,	,	PUNCT
inlawrev-3752	670	5	peter	peter	PROPN
inlawrev-3752	670	6	behr	behr	PROPN
inlawrev-3752	670	7	&	&	CCONJ
inlawrev-3752	670	8	april	april	PROPN
inlawrev-3752	670	9	witt	witt	PROPN
inlawrev-3752	670	10	,	,	PUNCT
inlawrev-3752	670	11	visionary	visionary	PROPN
inlawrev-3752	670	12	's	's	PART
inlawrev-3752	670	13	dream	dream	NOUN
inlawrev-3752	670	14	led	lead	VERB
inlawrev-3752	670	15	to	to	ADP
inlawrev-3752	670	16	risky	risky	ADJ
inlawrev-3752	670	17	business	business	NOUN
inlawrev-3752	670	18	:	:	PUNCT
inlawrev-3752	670	19	opaque	opaque	ADJ
inlawrev-3752	670	20	deals	deal	NOUN
inlawrev-3752	670	21	,	,	PUNCT
inlawrev-3752	670	22	accounting	account	VERB
inlawrev-3752	670	23	sleight	sleight	NOUN
inlawrev-3752	670	24	ofhandbuilt	ofhandbuilt	VERB
inlawrev-3752	670	25	an	an	DET
inlawrev-3752	670	26	energy	energy	NOUN
inlawrev-3752	670	27	giant	giant	NOUN
inlawrev-3752	670	28	and	and	CCONJ
inlawrev-3752	670	29	ensured	ensure	VERB
inlawrev-3752	670	30	its	its	PRON
inlawrev-3752	670	31	demise	demise	NOUN
inlawrev-3752	670	32	,	,	PUNCT
inlawrev-3752	670	33	wash	wash	NOUN
inlawrev-3752	670	34	.	.	PUNCT
inlawrev-3752	671	1	post	post	NOUN
inlawrev-3752	671	2	,	,	PUNCT
inlawrev-3752	671	3	july	july	PROPN
inlawrev-3752	671	4	28	28	NUM
inlawrev-3752	671	5	,	,	PUNCT
inlawrev-3752	671	6	2002	2002	NUM
inlawrev-3752	671	7	,	,	PUNCT
inlawrev-3752	671	8	at	at	ADP
inlawrev-3752	671	9	al	al	PROPN
inlawrev-3752	671	10	;	;	PUNCT
inlawrev-3752	671	11	susan	susan	PROPN
inlawrev-3752	671	12	pulliam	pulliam	PROPN
inlawrev-3752	671	13	&	&	CCONJ
inlawrev-3752	671	14	deborah	deborah	PROPN
inlawrev-3752	671	15	solomon	solomon	PROPN
inlawrev-3752	671	16	,	,	PUNCT
inlawrev-3752	671	17	uncooking	uncooke	VERB
inlawrev-3752	671	18	the	the	DET
inlawrev-3752	671	19	books	book	NOUN
inlawrev-3752	671	20	:	:	PUNCT
inlawrev-3752	671	21	how	how	SCONJ
inlawrev-3752	671	22	three	three	NUM
inlawrev-3752	671	23	unlikely	unlikely	ADJ
inlawrev-3752	671	24	sleuths	sleuth	NOUN
inlawrev-3752	671	25	discovered	discover	VERB
inlawrev-3752	671	26	fraud	fraud	NOUN
inlawrev-3752	671	27	at	at	ADP
inlawrev-3752	671	28	worldcom	worldcom	PROPN
inlawrev-3752	671	29	,	,	PUNCT
inlawrev-3752	671	30	wall	wall	PROPN
inlawrev-3752	671	31	st	st	PROPN
inlawrev-3752	671	32	.	.	PROPN
inlawrev-3752	671	33	j.	j.	PROPN
inlawrev-3752	671	34	,	,	PUNCT
inlawrev-3752	671	35	oct	oct	PROPN
inlawrev-3752	671	36	.	.	PROPN
inlawrev-3752	671	37	30	30	NUM
inlawrev-3752	671	38	,	,	PUNCT
inlawrev-3752	671	39	2002	2002	NUM
inlawrev-3752	671	40	,	,	PUNCT
inlawrev-3752	671	41	at	at	ADP
inlawrev-3752	671	42	al	al	PROPN
inlawrev-3752	671	43	.	.	PROPN
inlawrev-3752	671	44	185	185	NUM
inlawrev-3752	671	45	.	.	PUNCT
inlawrev-3752	672	1	for	for	ADP
inlawrev-3752	672	2	an	an	DET
inlawrev-3752	672	3	overview	overview	NOUN
inlawrev-3752	672	4	of	of	ADP
inlawrev-3752	672	5	abusive	abusive	ADJ
inlawrev-3752	672	6	tactics	tactic	NOUN
inlawrev-3752	672	7	of	of	ADP
inlawrev-3752	672	8	directors	director	NOUN
inlawrev-3752	672	9	and	and	CCONJ
inlawrev-3752	672	10	officers	officer	NOUN
inlawrev-3752	672	11	that	that	PRON
inlawrev-3752	672	12	have	have	AUX
inlawrev-3752	672	13	resulted	result	VERB
inlawrev-3752	672	14	in	in	ADP
inlawrev-3752	672	15	criminal	criminal	ADJ
inlawrev-3752	672	16	and/or	and/or	CCONJ
inlawrev-3752	672	17	civil	civil	ADJ
inlawrev-3752	672	18	proceedings	proceeding	NOUN
inlawrev-3752	672	19	,	,	PUNCT
inlawrev-3752	672	20	see	see	VERB
inlawrev-3752	672	21	marion	marion	PROPN
inlawrev-3752	672	22	r.	r.	PROPN
inlawrev-3752	672	23	fremont	fremont	PROPN
inlawrev-3752	672	24	-	-	PUNCT
inlawrev-3752	672	25	smith	smith	PROPN
inlawrev-3752	672	26	&	&	CCONJ
inlawrev-3752	672	27	andras	andras	PROPN
inlawrev-3752	672	28	kosaras	kosaras	PROPN
inlawrev-3752	672	29	,	,	PUNCT
inlawrev-3752	672	30	wrongdoing	wrongdoing	NOUN
inlawrev-3752	672	31	by	by	ADP
inlawrev-3752	672	32	officers	officer	NOUN
inlawrev-3752	672	33	and	and	CCONJ
inlawrev-3752	672	34	directors	director	NOUN
inlawrev-3752	672	35	of	of	ADP
inlawrev-3752	672	36	charities	charity	NOUN
inlawrev-3752	672	37	:	:	PUNCT
inlawrev-3752	672	38	a	a	DET
inlawrev-3752	672	39	survey	survey	NOUN
inlawrev-3752	672	40	ofpress	ofpress	ADJ
inlawrev-3752	672	41	reports	report	NOUN
inlawrev-3752	672	42	1995	1995	NUM
inlawrev-3752	672	43	-	-	SYM
inlawrev-3752	672	44	2002	2002	NUM
inlawrev-3752	672	45	,	,	PUNCT
inlawrev-3752	672	46	42	42	NUM
inlawrev-3752	672	47	exempt	exempt	ADJ
inlawrev-3752	672	48	org	org	NOUN
inlawrev-3752	672	49	.	.	PUNCT
inlawrev-3752	673	1	tax	tax	NOUN
inlawrev-3752	673	2	rev	rev	PROPN
inlawrev-3752	673	3	.	.	PROPN
inlawrev-3752	673	4	25	25	NUM
inlawrev-3752	673	5	(	(	PUNCT
inlawrev-3752	673	6	2003	2003	NUM
inlawrev-3752	673	7	)	)	PUNCT
inlawrev-3752	673	8	.	.	PUNCT
inlawrev-3752	674	1	186	186	NUM
inlawrev-3752	674	2	.	.	PUNCT
inlawrev-3752	675	1	sarbanes	sarbanes	PROPN
inlawrev-3752	675	2	-	-	PUNCT
inlawrev-3752	675	3	oxley	oxley	ADJ
inlawrev-3752	675	4	act	act	NOUN
inlawrev-3752	675	5	of	of	ADP
inlawrev-3752	675	6	2002	2002	NUM
inlawrev-3752	675	7	,	,	PUNCT
inlawrev-3752	675	8	pub	pub	NOUN
inlawrev-3752	675	9	.	.	PUNCT
inlawrev-3752	676	1	l.	l.	PROPN
inlawrev-3752	676	2	no	no	INTJ
inlawrev-3752	676	3	.	.	PUNCT
inlawrev-3752	677	1	107	107	NUM
inlawrev-3752	677	2	-	-	SYM
inlawrev-3752	677	3	204	204	NUM
inlawrev-3752	677	4	,	,	PUNCT
inlawrev-3752	677	5	116	116	NUM
inlawrev-3752	677	6	stat	stat	NOUN
inlawrev-3752	677	7	.	.	PUNCT
inlawrev-3752	678	1	745	745	NUM
inlawrev-3752	678	2	-	-	SYM
inlawrev-3752	678	3	810	810	NUM
inlawrev-3752	678	4	(	(	PUNCT
inlawrev-3752	678	5	2002	2002	NUM
inlawrev-3752	678	6	)	)	PUNCT
inlawrev-3752	678	7	.	.	PUNCT
inlawrev-3752	679	1	187	187	NUM
inlawrev-3752	679	2	.	.	PUNCT
inlawrev-3752	680	1	see	see	VERB
inlawrev-3752	680	2	wendy	wendy	PROPN
inlawrev-3752	680	3	k.	k.	PROPN
inlawrev-3752	680	4	szymanski	szymanski	PROPN
inlawrev-3752	680	5	,	,	PUNCT
inlawrev-3752	680	6	an	an	DET
inlawrev-3752	680	7	allegory	allegory	NOUN
inlawrev-3752	680	8	of	of	ADP
inlawrev-3752	680	9	good	good	ADJ
inlawrev-3752	680	10	(	(	PUNCT
inlawrev-3752	680	11	and	and	CCONJ
inlawrev-3752	680	12	bad	bad	ADJ
inlawrev-3752	680	13	)	)	PUNCT
inlawrev-3752	680	14	governance	governance	NOUN
inlawrev-3752	680	15	:	:	PUNCT
inlawrev-3752	680	16	applying	apply	VERB
inlawrev-3752	680	17	the	the	DET
inlawrev-3752	680	18	sarbanes	sarbane	NOUN
inlawrev-3752	680	19	-	-	PUNCT
inlawrev-3752	680	20	oxley	oxley	ADJ
inlawrev-3752	680	21	act	act	NOUN
inlawrev-3752	680	22	to	to	ADP
inlawrev-3752	680	23	nonprofit	nonprofit	ADJ
inlawrev-3752	680	24	organizations	organization	NOUN
inlawrev-3752	680	25	,	,	PUNCT
inlawrev-3752	680	26	2003	2003	NUM
inlawrev-3752	680	27	utah	utah	PROPN
inlawrev-3752	680	28	l.	l.	PROPN
inlawrev-3752	680	29	rev	rev	PROPN
inlawrev-3752	680	30	.	.	PROPN
inlawrev-3752	680	31	1303	1303	NUM
inlawrev-3752	680	32	,	,	PUNCT
inlawrev-3752	680	33	1304	1304	NUM
inlawrev-3752	680	34	-	-	SYM
inlawrev-3752	680	35	05	05	NUM
inlawrev-3752	680	36	;	;	PUNCT
inlawrev-3752	680	37	see	see	VERB
inlawrev-3752	680	38	also	also	ADV
inlawrev-3752	680	39	jonathan	jonathan	PROPN
inlawrev-3752	680	40	small	small	PROPN
inlawrev-3752	680	41	,	,	PUNCT
inlawrev-3752	680	42	issues	issue	NOUN
inlawrev-3752	680	43	ofgovernance	ofgovernance	NOUN
inlawrev-3752	680	44	and	and	CCONJ
inlawrev-3752	680	45	financial	financial	ADJ
inlawrev-3752	680	46	management	management	NOUN
inlawrev-3752	680	47	:	:	PUNCT
inlawrev-3752	680	48	the	the	DET
inlawrev-3752	680	49	impact	impact	NOUN
inlawrev-3752	680	50	ofsarbanes	ofsarbane	NOUN
inlawrev-3752	680	51	-	-	PUNCT
inlawrev-3752	680	52	oxley	oxley	NOUN
inlawrev-3752	680	53	on	on	ADP
inlawrev-3752	680	54	nonprofits	nonprofit	NOUN
inlawrev-3752	680	55	,	,	PUNCT
inlawrev-3752	680	56	in	in	ADP
inlawrev-3752	680	57	legal	legal	ADJ
inlawrev-3752	680	58	problems	problem	NOUN
inlawrev-3752	680	59	of	of	ADP
inlawrev-3752	680	60	museum	museum	PROPN
inlawrev-3752	680	61	admin	admin	PROPN
inlawrev-3752	680	62	.	.	PUNCT
inlawrev-3752	681	1	(	(	PUNCT
inlawrev-3752	681	2	comm	comm	NOUN
inlawrev-3752	681	3	.	.	PUNCT
inlawrev-3752	682	1	on	on	ADP
inlawrev-3752	682	2	continuing	continue	VERB
inlawrev-3752	682	3	prof	prof	NOUN
inlawrev-3752	682	4	1	1	NUM
inlawrev-3752	682	5	educ	educ	NOUN
inlawrev-3752	682	6	,	,	PUNCT
inlawrev-3752	682	7	a.l.i.-a.b.a	a.l.i.-a.b.a	PROPN
inlawrev-3752	682	8	.	.	PROPN
inlawrev-3752	682	9	2004	2004	NUM
inlawrev-3752	682	10	)	)	PUNCT
inlawrev-3752	682	11	.	.	PUNCT
inlawrev-3752	683	1	"	"	PUNCT
inlawrev-3752	683	2	sarbanes	sarbane	NOUN
inlawrev-3752	683	3	-	-	PUNCT
inlawrev-3752	683	4	oxley	oxley	ADJ
inlawrev-3752	683	5	principles	principle	NOUN
inlawrev-3752	683	6	are	be	AUX
inlawrev-3752	683	7	now	now	ADV
inlawrev-3752	683	8	very	very	ADV
inlawrev-3752	683	9	much	much	ADJ
inlawrev-3752	683	10	part	part	NOUN
inlawrev-3752	683	11	of	of	ADP
inlawrev-3752	683	12	the	the	DET
inlawrev-3752	683	13	landscape	landscape	NOUN
inlawrev-3752	683	14	of	of	ADP
inlawrev-3752	683	15	considerations	consideration	NOUN
inlawrev-3752	683	16	nonprofits	nonprofit	NOUN
inlawrev-3752	683	17	need	need	VERB
inlawrev-3752	683	18	to	to	PART
inlawrev-3752	683	19	bear	bear	VERB
inlawrev-3752	683	20	in	in	ADP
inlawrev-3752	683	21	mind	mind	NOUN
inlawrev-3752	683	22	in	in	ADP
inlawrev-3752	683	23	running	run	VERB
inlawrev-3752	683	24	themselves	themselves	PRON
inlawrev-3752	683	25	and	and	CCONJ
inlawrev-3752	683	26	in	in	ADP
inlawrev-3752	683	27	reporting	report	VERB
inlawrev-3752	683	28	their	their	PRON
inlawrev-3752	683	29	activities	activity	NOUN
inlawrev-3752	683	30	to	to	ADP
inlawrev-3752	683	31	the	the	DET
inlawrev-3752	683	32	public	public	NOUN
inlawrev-3752	683	33	and	and	CCONJ
inlawrev-3752	683	34	to	to	ADP
inlawrev-3752	683	35	regulators	regulator	NOUN
inlawrev-3752	683	36	.	.	PUNCT
inlawrev-3752	683	37	"	"	PUNCT
inlawrev-3752	684	1	i	i	PRON
inlawrev-3752	684	2	d.	d.	PROPN
inlawrev-3752	684	3	188	188	NUM
inlawrev-3752	684	4	.	.	PUNCT
inlawrev-3752	685	1	see	see	VERB
inlawrev-3752	685	2	james	james	PROPN
inlawrev-3752	685	3	j.	j.	PROPN
inlawrev-3752	685	4	fishman	fishman	PROPN
inlawrev-3752	685	5	,	,	PUNCT
inlawrev-3752	685	6	improving	improve	VERB
inlawrev-3752	685	7	charitable	charitable	ADJ
inlawrev-3752	685	8	accountability	accountability	NOUN
inlawrev-3752	685	9	,	,	PUNCT
inlawrev-3752	685	10	62	62	NUM
inlawrev-3752	685	11	md	md	PROPN
inlawrev-3752	685	12	.	.	PUNCT
inlawrev-3752	686	1	l.	l.	PROPN
inlawrev-3752	686	2	rev	rev	PROPN
inlawrev-3752	686	3	.	.	PROPN
inlawrev-3752	686	4	218	218	NUM
inlawrev-3752	686	5	(	(	PUNCT
inlawrev-3752	686	6	2003	2003	NUM
inlawrev-3752	686	7	)	)	PUNCT
inlawrev-3752	686	8	;	;	PUNCT
inlawrev-3752	686	9	ellen	ellen	PROPN
inlawrev-3752	686	10	w.	w.	PROPN
inlawrev-3752	686	11	mcveigh	mcveigh	PROPN
inlawrev-3752	686	12	&	&	CCONJ
inlawrev-3752	686	13	eve	eve	PROPN
inlawrev-3752	686	14	r.	r.	PROPN
inlawrev-3752	686	15	borenstein	borenstein	PROPN
inlawrev-3752	686	16	,	,	PUNCT
inlawrev-3752	686	17	the	the	DET
inlawrev-3752	686	18	changing	change	VERB
inlawrev-3752	686	19	accountability	accountability	NOUN
inlawrev-3752	686	20	climate	climate	NOUN
inlawrev-3752	686	21	and	and	CCONJ
inlawrev-3752	686	22	resulting	result	VERB
inlawrev-3752	686	23	demands	demand	NOUN
inlawrev-3752	686	24	for	for	ADP
inlawrev-3752	686	25	improved	improved	ADJ
inlawrev-3752	686	26	"	"	PUNCT
inlawrev-3752	686	27	fiduciary	fiduciary	ADJ
inlawrev-3752	686	28	capacity	capacity	NOUN
inlawrev-3752	686	29	"	"	PUNCT
inlawrev-3752	686	30	affecting	affect	VERB
inlawrev-3752	686	31	the	the	DET
inlawrev-3752	686	32	world	world	NOUN
inlawrev-3752	686	33	of	of	ADP
inlawrev-3752	686	34	public	public	ADJ
inlawrev-3752	686	35	charities	charity	NOUN
inlawrev-3752	686	36	,	,	PUNCT
inlawrev-3752	686	37	31	31	NUM
inlawrev-3752	686	38	wm	wm	PROPN
inlawrev-3752	686	39	.	.	PROPN
inlawrev-3752	686	40	mitchell	mitchell	PROPN
inlawrev-3752	686	41	l.	l.	PROPN
inlawrev-3752	686	42	rev	rev	PROPN
inlawrev-3752	686	43	.	.	PROPN
inlawrev-3752	686	44	1	1	NUM
inlawrev-3752	686	45	19	19	NUM
inlawrev-3752	686	46	(	(	PUNCT
inlawrev-3752	686	47	2004	2004	NUM
inlawrev-3752	686	48	)	)	PUNCT
inlawrev-3752	686	49	.	.	PUNCT
inlawrev-3752	687	1	189	189	NUM
inlawrev-3752	687	2	.	.	PUNCT
inlawrev-3752	688	1	monica	monica	PROPN
inlawrev-3752	688	2	langley	langley	PROPN
inlawrev-3752	688	3	,	,	PUNCT
inlawrev-3752	688	4	gimme	gimme	PROPN
inlawrev-3752	688	5	shelter	shelter	PROPN
inlawrev-3752	688	6	:	:	PUNCT
inlawrev-3752	688	7	the	the	DET
inlawrev-3752	688	8	so	so	ADJ
inlawrev-3752	688	9	trend	trend	NOUN
inlawrev-3752	688	10	:	:	PUNCT
inlawrev-3752	688	11	how	how	SCONJ
inlawrev-3752	688	12	to	to	PART
inlawrev-3752	688	13	succeed	succeed	VERB
inlawrev-3752	688	14	in	in	ADP
inlawrev-3752	688	15	charity	charity	NOUN
inlawrev-3752	688	16	without	without	ADP
inlawrev-3752	688	17	really	really	ADV
inlawrev-3752	688	18	giving	give	VERB
inlawrev-3752	688	19	—	—	PUNCT
inlawrev-3752	688	20	a	a	DET
inlawrev-3752	688	21	'	'	PUNCT
inlawrev-3752	688	22	supporting	support	VERB
inlawrev-3752	688	23	organization	organization	NOUN
inlawrev-3752	688	24	'	'	PUNCT
inlawrev-3752	688	25	lets	let	VERB
inlawrev-3752	688	26	the	the	DET
inlawrev-3752	688	27	wealthy	wealthy	ADJ
inlawrev-3752	688	28	donate	donate	VERB
inlawrev-3752	688	29	assets	asset	NOUN
inlawrev-3752	688	30	,	,	PUNCT
inlawrev-3752	688	31	still	still	ADV
inlawrev-3752	688	32	keep	keep	VERB
inlawrev-3752	688	33	control	control	NOUN
inlawrev-3752	688	34	—	—	PUNCT
inlawrev-3752	688	35	carl	carl	PROPN
inlawrev-3752	688	36	icahn	icahn	PROPN
inlawrev-3752	688	37	's	's	PART
inlawrev-3752	688	38	school	school	NOUN
inlawrev-3752	688	39	project	project	NOUN
inlawrev-3752	688	40	,	,	PUNCT
inlawrev-3752	688	41	wall	wall	PROPN
inlawrev-3752	688	42	st	st	PROPN
inlawrev-3752	688	43	.	.	PROPN
inlawrev-3752	688	44	j.	j.	PROPN
inlawrev-3752	688	45	,	,	PUNCT
inlawrev-3752	688	46	may	may	AUX
inlawrev-3752	688	47	29	29	NUM
inlawrev-3752	688	48	,	,	PUNCT
inlawrev-3752	688	49	1998	1998	NUM
inlawrev-3752	688	50	,	,	PUNCT
inlawrev-3752	688	51	at	at	ADP
inlawrev-3752	688	52	al	al	PROPN
inlawrev-3752	688	53	.	.	PROPN
inlawrev-3752	688	54	190	190	NUM
inlawrev-3752	688	55	.	.	PUNCT
inlawrev-3752	689	1	i	i	PRON
inlawrev-3752	689	2	d.	d.	PROPN
inlawrev-3752	689	3	232	232	NUM
inlawrev-3752	689	4	indiana	indiana	PROPN
inlawrev-3752	689	5	law	law	PROPN
inlawrev-3752	689	6	review	review	NOUN
inlawrev-3752	690	1	[	[	X
inlawrev-3752	690	2	vol	vol	NOUN
inlawrev-3752	690	3	.	.	PUNCT
inlawrev-3752	691	1	39:207	39:207	NUM
inlawrev-3752	691	2	ex	ex	ADJ
inlawrev-3752	691	3	-	-	ADJ
inlawrev-3752	691	4	corporate	corporate	ADJ
inlawrev-3752	691	5	raider	raider	NOUN
inlawrev-3752	691	6	carl	carl	PROPN
inlawrev-3752	691	7	icahn	icahn	PROPN
inlawrev-3752	691	8	was	be	AUX
inlawrev-3752	691	9	looking	look	VERB
inlawrev-3752	691	10	for	for	ADP
inlawrev-3752	691	11	a	a	DET
inlawrev-3752	691	12	way	way	NOUN
inlawrev-3752	691	13	to	to	PART
inlawrev-3752	691	14	donate	donate	VERB
inlawrev-3752	691	15	some	some	DET
inlawrev-3752	691	16	stock	stock	NOUN
inlawrev-3752	691	17	,	,	PUNCT
inlawrev-3752	691	18	retain	retain	VERB
inlawrev-3752	691	19	as	as	ADV
inlawrev-3752	691	20	much	much	ADJ
inlawrev-3752	691	21	control	control	NOUN
inlawrev-3752	691	22	over	over	ADP
inlawrev-3752	691	23	that	that	DET
inlawrev-3752	691	24	stock	stock	NOUN
inlawrev-3752	691	25	as	as	ADP
inlawrev-3752	691	26	possible	possible	ADJ
inlawrev-3752	691	27	,	,	PUNCT
inlawrev-3752	691	28	and	and	CCONJ
inlawrev-3752	691	29	get	get	VERB
inlawrev-3752	691	30	the	the	DET
inlawrev-3752	691	31	most	most	ADJ
inlawrev-3752	691	32	tax	tax	NOUN
inlawrev-3752	691	33	-	-	PUNCT
inlawrev-3752	691	34	deductible	deductible	ADJ
inlawrev-3752	691	35	bang	bang	NOUN
inlawrev-3752	691	36	for	for	ADP
inlawrev-3752	691	37	his	his	PRON
inlawrev-3752	691	38	buck.^^^	buck.^^^	NOUN
inlawrev-3752	691	39	he	he	PRON
inlawrev-3752	691	40	found	find	VERB
inlawrev-3752	691	41	it	it	PRON
inlawrev-3752	691	42	—	—	PUNCT
inlawrev-3752	691	43	in	in	ADP
inlawrev-3752	691	44	a	a	DET
inlawrev-3752	691	45	type	type	NOUN
inlawrev-3752	691	46	hi	hi	INTJ
inlawrev-3752	691	47	supporting	support	VERB
inlawrev-3752	691	48	organization	organization	NOUN
inlawrev-3752	691	49	.	.	PUNCT
inlawrev-3752	692	1	by	by	ADP
inlawrev-3752	692	2	transferring	transfer	VERB
inlawrev-3752	692	3	the	the	DET
inlawrev-3752	692	4	stock	stock	NOUN
inlawrev-3752	692	5	to	to	ADP
inlawrev-3752	692	6	a	a	DET
inlawrev-3752	692	7	supporting	support	VERB
inlawrev-3752	692	8	organization	organization	NOUN
inlawrev-3752	692	9	of	of	ADP
inlawrev-3752	692	10	his	his	PRON
inlawrev-3752	692	11	own	own	ADJ
inlawrev-3752	692	12	creation	creation	NOUN
inlawrev-3752	692	13	,	,	PUNCT
inlawrev-3752	692	14	icahn	icahn	PROPN
inlawrev-3752	692	15	maintained	maintain	VERB
inlawrev-3752	692	16	control	control	NOUN
inlawrev-3752	692	17	of	of	ADP
inlawrev-3752	692	18	the	the	DET
inlawrev-3752	692	19	stock	stock	NOUN
inlawrev-3752	692	20	,	,	PUNCT
inlawrev-3752	692	21	avoided	avoid	VERB
inlawrev-3752	692	22	capital	capital	NOUN
inlawrev-3752	692	23	gains	gain	NOUN
inlawrev-3752	692	24	taxes	taxis	NOUN
inlawrev-3752	692	25	,	,	PUNCT
inlawrev-3752	692	26	and	and	CCONJ
inlawrev-3752	692	27	enjoyed	enjoy	VERB
inlawrev-3752	692	28	an	an	DET
inlawrev-3752	692	29	income	income	NOUN
inlawrev-3752	692	30	tax	tax	NOUN
inlawrev-3752	692	31	deduction	deduction	NOUN
inlawrev-3752	692	32	for	for	ADP
inlawrev-3752	692	33	the	the	DET
inlawrev-3752	692	34	full	full	ADJ
inlawrev-3752	692	35	value	value	NOUN
inlawrev-3752	692	36	of	of	ADP
inlawrev-3752	692	37	the	the	DET
inlawrev-3752	692	38	assets	asset	NOUN
inlawrev-3752	692	39	(	(	PUNCT
inlawrev-3752	692	40	a	a	DET
inlawrev-3752	692	41	perk	perk	NOUN
inlawrev-3752	692	42	reserved	reserve	VERB
inlawrev-3752	692	43	for	for	ADP
inlawrev-3752	692	44	publicly	publicly	ADV
inlawrev-3752	692	45	supported	support	VERB
inlawrev-3752	692	46	charities	charity	NOUN
inlawrev-3752	692	47	;	;	PUNCT
inlawrev-3752	692	48	donations	donation	NOUN
inlawrev-3752	692	49	to	to	ADP
inlawrev-3752	692	50	private	private	ADJ
inlawrev-3752	692	51	foundations	foundation	NOUN
inlawrev-3752	692	52	are	be	AUX
inlawrev-3752	692	53	limited	limit	VERB
inlawrev-3752	692	54	by	by	ADP
inlawrev-3752	692	55	cost	cost	NOUN
inlawrev-3752	692	56	basis^^^).^^^	basis^^^).^^^	PROPN
inlawrev-3752	692	57	icahn	icahn	PROPN
inlawrev-3752	692	58	claimed	claim	VERB
inlawrev-3752	692	59	only	only	ADV
inlawrev-3752	692	60	one	one	NUM
inlawrev-3752	692	61	"	"	PUNCT
inlawrev-3752	692	62	disadvantage	disadvantage	NOUN
inlawrev-3752	692	63	"	"	PUNCT
inlawrev-3752	692	64	of	of	ADP
inlawrev-3752	692	65	his	his	PRON
inlawrev-3752	692	66	supporting	support	VERB
inlawrev-3752	692	67	organization	organization	NOUN
inlawrev-3752	692	68	:	:	PUNCT
inlawrev-3752	692	69	sharing	share	VERB
inlawrev-3752	692	70	board	board	NOUN
inlawrev-3752	692	71	membership	membership	NOUN
inlawrev-3752	692	72	control	control	NOUN
inlawrev-3752	692	73	with	with	ADP
inlawrev-3752	692	74	a	a	DET
inlawrev-3752	692	75	majority	majority	NOUN
inlawrev-3752	692	76	of	of	ADP
inlawrev-3752	692	77	"	"	PUNCT
inlawrev-3752	692	78	outsiders	outsider	NOUN
inlawrev-3752	692	79	"	"	PUNCT
inlawrev-3752	692	80	who	who	PRON
inlawrev-3752	692	81	represent	represent	VERB
inlawrev-3752	692	82	the	the	DET
inlawrev-3752	692	83	charity	charity	NOUN
inlawrev-3752	692	84	's	's	PART
inlawrev-3752	692	85	interests	interest	NOUN
inlawrev-3752	692	86	.	.	PUNCT
inlawrev-3752	693	1	^^"^	^^"^	PROPN
inlawrev-3752	693	2	icahn	icahn	PROPN
inlawrev-3752	693	3	stated	state	VERB
inlawrev-3752	693	4	that	that	SCONJ
inlawrev-3752	693	5	his	his	PRON
inlawrev-3752	693	6	supporting	support	VERB
inlawrev-3752	693	7	organization	organization	NOUN
inlawrev-3752	693	8	will	will	AUX
inlawrev-3752	693	9	ultimately	ultimately	ADV
inlawrev-3752	693	10	benefit	benefit	VERB
inlawrev-3752	693	11	underprivileged	underprivileged	ADJ
inlawrev-3752	693	12	children	child	NOUN
inlawrev-3752	693	13	,	,	PUNCT
inlawrev-3752	693	14	but	but	CCONJ
inlawrev-3752	693	15	initially	initially	ADV
inlawrev-3752	693	16	,	,	PUNCT
inlawrev-3752	693	17	the	the	DET
inlawrev-3752	693	18	result	result	NOUN
inlawrev-3752	693	19	was	be	AUX
inlawrev-3752	693	20	just	just	ADV
inlawrev-3752	693	21	a	a	DET
inlawrev-3752	693	22	healthy	healthy	ADJ
inlawrev-3752	693	23	tax	tax	NOUN
inlawrev-3752	693	24	break	break	NOUN
inlawrev-3752	693	25	.	.	PUNCT
inlawrev-3752	694	1	^^^	^^^	PROPN
inlawrev-3752	694	2	david	david	PROPN
inlawrev-3752	694	3	cammackamassed	cammackamasse	VERB
inlawrev-3752	694	4	his	his	PRON
inlawrev-3752	694	5	wealth	wealth	NOUN
inlawrev-3752	694	6	through	through	ADP
inlawrev-3752	694	7	real	real	ADJ
inlawrev-3752	694	8	estate	estate	NOUN
inlawrev-3752	694	9	investment	investment	NOUN
inlawrev-3752	694	10	.	.	PUNCT
inlawrev-3752	695	1	^^^	^^^	PUNCT
inlawrev-3752	695	2	when	when	SCONJ
inlawrev-3752	695	3	it	it	PRON
inlawrev-3752	695	4	came	come	VERB
inlawrev-3752	695	5	time	time	NOUN
inlawrev-3752	695	6	for	for	ADP
inlawrev-3752	695	7	charitable	charitable	ADJ
inlawrev-3752	695	8	giving	giving	NOUN
inlawrev-3752	695	9	,	,	PUNCT
inlawrev-3752	695	10	cammack	cammack	PROPN
inlawrev-3752	695	11	wanted	want	VERB
inlawrev-3752	695	12	to	to	PART
inlawrev-3752	695	13	share	share	VERB
inlawrev-3752	695	14	his	his	PRON
inlawrev-3752	695	15	antique	antique	ADJ
inlawrev-3752	695	16	car	car	NOUN
inlawrev-3752	695	17	collection	collection	NOUN
inlawrev-3752	695	18	with	with	ADP
inlawrev-3752	695	19	a	a	DET
inlawrev-3752	695	20	museum	museum	NOUN
inlawrev-3752	695	21	.	.	PUNCT
inlawrev-3752	696	1	^^^	^^^	PUNCT
inlawrev-3752	696	2	instead	instead	ADV
inlawrev-3752	696	3	of	of	ADP
inlawrev-3752	696	4	making	make	VERB
inlawrev-3752	696	5	an	an	DET
inlawrev-3752	696	6	outright	outright	ADJ
inlawrev-3752	696	7	donation	donation	NOUN
inlawrev-3752	696	8	of	of	ADP
inlawrev-3752	696	9	the	the	DET
inlawrev-3752	696	10	cars	car	NOUN
inlawrev-3752	696	11	to	to	ADP
inlawrev-3752	696	12	a	a	DET
inlawrev-3752	696	13	museum	museum	NOUN
inlawrev-3752	696	14	,	,	PUNCT
inlawrev-3752	696	15	which	which	PRON
inlawrev-3752	696	16	would	would	AUX
inlawrev-3752	696	17	give	give	VERB
inlawrev-3752	696	18	the	the	DET
inlawrev-3752	696	19	museum	museum	NOUN
inlawrev-3752	696	20	total	total	NOUN
inlawrev-3752	696	21	discretion	discretion	NOUN
inlawrev-3752	696	22	to	to	PART
inlawrev-3752	696	23	display	display	VERB
inlawrev-3752	696	24	,	,	PUNCT
inlawrev-3752	696	25	and	and	CCONJ
inlawrev-3752	696	26	the	the	DET
inlawrev-3752	696	27	power	power	NOUN
inlawrev-3752	696	28	to	to	PART
inlawrev-3752	696	29	sell	sell	VERB
inlawrev-3752	696	30	,	,	PUNCT
inlawrev-3752	696	31	his	his	PRON
inlawrev-3752	696	32	valuable	valuable	ADJ
inlawrev-3752	696	33	cars	car	NOUN
inlawrev-3752	696	34	,	,	PUNCT
inlawrev-3752	696	35	cammack	cammack	ADJ
inlawrev-3752	696	36	'	'	PUNCT
inlawrev-3752	696	37	s	s	PART
inlawrev-3752	696	38	lawyer	lawyer	NOUN
inlawrev-3752	696	39	suggested	suggest	VERB
inlawrev-3752	696	40	that	that	SCONJ
inlawrev-3752	696	41	he	he	PRON
inlawrev-3752	696	42	place	place	VERB
inlawrev-3752	696	43	the	the	DET
inlawrev-3752	696	44	cars	car	NOUN
inlawrev-3752	696	45	in	in	ADP
inlawrev-3752	696	46	a	a	DET
inlawrev-3752	696	47	supporting	support	VERB
inlawrev-3752	696	48	organization.*^^	organization.*^^	ADJ
inlawrev-3752	696	49	cammack	cammack	NOUN
inlawrev-3752	696	50	donated	donate	VERB
inlawrev-3752	696	51	three	three	NUM
inlawrev-3752	696	52	tuckers	tucker	NOUN
inlawrev-3752	696	53	to	to	ADP
inlawrev-3752	696	54	his	his	PRON
inlawrev-3752	696	55	supporting	support	VERB
inlawrev-3752	696	56	organization	organization	NOUN
inlawrev-3752	696	57	and	and	CCONJ
inlawrev-3752	696	58	received	receive	VERB
inlawrev-3752	696	59	an	an	DET
inlawrev-3752	696	60	immediate	immediate	ADJ
inlawrev-3752	696	61	tax	tax	NOUN
inlawrev-3752	696	62	deduction	deduction	NOUN
inlawrev-3752	696	63	for	for	ADP
inlawrev-3752	696	64	their	their	PRON
inlawrev-3752	696	65	value	value	NOUN
inlawrev-3752	696	66	.	.	PUNCT
inlawrev-3752	697	1	*	*	PUNCT
inlawrev-3752	697	2	^^	^^	PUNCT
inlawrev-3752	697	3	cammack	cammack	NOUN
inlawrev-3752	697	4	did	do	AUX
inlawrev-3752	697	5	not	not	PART
inlawrev-3752	697	6	immediately	immediately	ADV
inlawrev-3752	697	7	part	part	VERB
inlawrev-3752	697	8	with	with	ADP
inlawrev-3752	697	9	the	the	DET
inlawrev-3752	697	10	vehicles	vehicle	NOUN
inlawrev-3752	697	11	,	,	PUNCT
inlawrev-3752	697	12	primarily	primarily	ADV
inlawrev-3752	697	13	because	because	SCONJ
inlawrev-3752	697	14	he	he	PRON
inlawrev-3752	697	15	imposed	impose	VERB
inlawrev-3752	697	16	conditions	condition	NOUN
inlawrev-3752	697	17	on	on	ADP
inlawrev-3752	697	18	his	his	PRON
inlawrev-3752	697	19	"	"	PUNCT
inlawrev-3752	697	20	gift	gift	NOUN
inlawrev-3752	697	21	"	"	PUNCT
inlawrev-3752	697	22	to	to	ADP
inlawrev-3752	697	23	the	the	DET
inlawrev-3752	697	24	antique	antique	ADJ
inlawrev-3752	697	25	automobile	automobile	NOUN
inlawrev-3752	697	26	club	club	NOUN
inlawrev-3752	697	27	of	of	ADP
inlawrev-3752	697	28	america.^^	america.^^	NOUN
inlawrev-3752	697	29	in	in	ADP
inlawrev-3752	697	30	order	order	NOUN
inlawrev-3752	697	31	to	to	PART
inlawrev-3752	697	32	exhibit	exhibit	VERB
inlawrev-3752	697	33	his	his	PRON
inlawrev-3752	697	34	cars	car	NOUN
inlawrev-3752	697	35	,	,	PUNCT
inlawrev-3752	697	36	they	they	PRON
inlawrev-3752	697	37	must	must	AUX
inlawrev-3752	697	38	first	first	ADV
inlawrev-3752	697	39	build	build	VERB
inlawrev-3752	697	40	a	a	DET
inlawrev-3752	697	41	museum	museum	NOUN
inlawrev-3752	697	42	to	to	ADP
inlawrev-3752	697	43	his	his	PRON
inlawrev-3752	697	44	satisfaction	satisfaction	NOUN
inlawrev-3752	697	45	,	,	PUNCT
inlawrev-3752	697	46	complete	complete	ADJ
inlawrev-3752	697	47	with	with	ADP
inlawrev-3752	697	48	a	a	DET
inlawrev-3752	697	49	cammack	cammack	ADJ
inlawrev-3752	697	50	family	family	NOUN
inlawrev-3752	697	51	wing.^^	wing.^^	NOUN
inlawrev-3752	697	52	'	'	PART
inlawrev-3752	697	53	gerry	gerry	PROPN
inlawrev-3752	697	54	spence	spence	PROPN
inlawrev-3752	697	55	,	,	PUNCT
inlawrev-3752	697	56	a	a	DET
inlawrev-3752	697	57	famous	famous	ADJ
inlawrev-3752	697	58	trial	trial	NOUN
inlawrev-3752	697	59	attorney	attorney	NOUN
inlawrev-3752	697	60	,	,	PUNCT
inlawrev-3752	697	61	created	create	VERB
inlawrev-3752	697	62	a	a	DET
inlawrev-3752	697	63	supporting	support	VERB
inlawrev-3752	697	64	organization	organization	NOUN
inlawrev-3752	697	65	to	to	PART
inlawrev-3752	697	66	preserve	preserve	VERB
inlawrev-3752	697	67	his	his	PRON
inlawrev-3752	697	68	wyoming	wyoming	NOUN
inlawrev-3752	697	69	ranch	ranch	NOUN
inlawrev-3752	697	70	in	in	ADP
inlawrev-3752	697	71	perpetuity	perpetuity	NOUN
inlawrev-3752	697	72	and	and	CCONJ
inlawrev-3752	697	73	to	to	PART
inlawrev-3752	697	74	keep	keep	VERB
inlawrev-3752	697	75	it	it	PRON
inlawrev-3752	697	76	out	out	ADP
inlawrev-3752	697	77	of	of	ADP
inlawrev-3752	697	78	the	the	DET
inlawrev-3752	697	79	hands	hand	NOUN
inlawrev-3752	697	80	of	of	ADP
inlawrev-3752	697	81	developers.^^^	developers.^^^	PROPN
inlawrev-3752	697	82	the	the	DET
inlawrev-3752	697	83	supporting	support	VERB
inlawrev-3752	697	84	organization	organization	NOUN
inlawrev-3752	697	85	has	have	VERB
inlawrev-3752	697	86	a	a	DET
inlawrev-3752	697	87	relationship	relationship	NOUN
inlawrev-3752	697	88	with	with	ADP
inlawrev-3752	697	89	the	the	DET
inlawrev-3752	697	90	trial	trial	NOUN
inlawrev-3752	697	91	lawyers	lawyer	NOUN
inlawrev-3752	697	92	college	college	NOUN
inlawrev-3752	697	93	,	,	PUNCT
inlawrev-3752	697	94	and	and	CCONJ
inlawrev-3752	697	95	the	the	DET
inlawrev-3752	697	96	ranch	ranch	NOUN
inlawrev-3752	697	97	is	be	AUX
inlawrev-3752	697	98	often	often	ADV
inlawrev-3752	697	99	used	use	VERB
inlawrev-3752	697	100	by	by	ADP
inlawrev-3752	697	101	fledgling	fledgling	NOUN
inlawrev-3752	697	102	lawyers	lawyer	NOUN
inlawrev-3752	697	103	as	as	ADP
inlawrev-3752	697	104	a	a	DET
inlawrev-3752	697	105	place	place	NOUN
inlawrev-3752	697	106	to	to	PART
inlawrev-3752	697	107	become	become	VERB
inlawrev-3752	697	108	skilled	skilled	ADJ
inlawrev-3752	697	109	in	in	ADP
inlawrev-3752	697	110	trial	trial	NOUN
inlawrev-3752	697	111	techniques.^^^	techniques.^^^	NOUN
inlawrev-3752	697	112	although	although	SCONJ
inlawrev-3752	697	113	the	the	DET
inlawrev-3752	697	114	land	land	NOUN
inlawrev-3752	697	115	is	be	AUX
inlawrev-3752	697	116	arguably	arguably	ADV
inlawrev-3752	697	117	being	be	AUX
inlawrev-3752	697	118	put	put	VERB
inlawrev-3752	697	119	to	to	ADP
inlawrev-3752	697	120	a	a	DET
inlawrev-3752	697	121	charitable	charitable	ADJ
inlawrev-3752	697	122	purpose	purpose	NOUN
inlawrev-3752	697	123	,	,	PUNCT
inlawrev-3752	697	124	the	the	DET
inlawrev-3752	697	125	structure	structure	NOUN
inlawrev-3752	697	126	allows	allow	VERB
inlawrev-3752	697	127	spence	spence	NOUN
inlawrev-3752	697	128	to	to	PART
inlawrev-3752	697	129	retain	retain	VERB
inlawrev-3752	697	130	significant	significant	ADJ
inlawrev-3752	697	131	control	control	NOUN
inlawrev-3752	697	132	over	over	ADP
inlawrev-3752	697	133	his	his	PRON
inlawrev-3752	697	134	"	"	PUNCT
inlawrev-3752	697	135	donation	donation	NOUN
inlawrev-3752	697	136	.	.	PUNCT
inlawrev-3752	698	1	"'^	"'^	NUM
inlawrev-3752	699	1	the	the	DET
inlawrev-3752	699	2	common	common	ADJ
inlawrev-3752	699	3	theme	theme	NOUN
inlawrev-3752	699	4	among	among	ADP
inlawrev-3752	699	5	these	these	DET
inlawrev-3752	699	6	supporting	support	VERB
inlawrev-3752	699	7	organizations	organization	NOUN
inlawrev-3752	699	8	is	be	AUX
inlawrev-3752	699	9	the	the	DET
inlawrev-3752	699	10	continued	continued	ADJ
inlawrev-3752	699	11	191	191	NUM
inlawrev-3752	699	12	.	.	PUNCT
inlawrev-3752	700	1	i	i	PRON
inlawrev-3752	700	2	d.	d.	PROPN
inlawrev-3752	700	3	192	192	NUM
inlawrev-3752	700	4	.	.	PUNCT
inlawrev-3752	701	1	i.r.c	i.r.c	NOUN
inlawrev-3752	701	2	.	.	PUNCT
inlawrev-3752	702	1	§	§	PROPN
inlawrev-3752	702	2	170(e)(1	170(e)(1	NUM
inlawrev-3752	702	3	)	)	PUNCT
inlawrev-3752	702	4	(	(	PUNCT
inlawrev-3752	702	5	2000	2000	NUM
inlawrev-3752	702	6	)	)	PUNCT
inlawrev-3752	702	7	.	.	PUNCT
inlawrev-3752	703	1	193	193	NUM
inlawrev-3752	703	2	.	.	PUNCT
inlawrev-3752	704	1	langley	langley	PROPN
inlawrev-3752	704	2	,	,	PUNCT
inlawrev-3752	704	3	supra	supra	PROPN
inlawrev-3752	704	4	note	note	NOUN
inlawrev-3752	704	5	189	189	NUM
inlawrev-3752	704	6	.	.	NOUN
inlawrev-3752	704	7	194	194	NUM
inlawrev-3752	704	8	.	.	PUNCT
inlawrev-3752	705	1	i	i	PRON
inlawrev-3752	705	2	d.	d.	PROPN
inlawrev-3752	705	3	195	195	NUM
inlawrev-3752	705	4	.	.	PUNCT
inlawrev-3752	706	1	i	i	PRON
inlawrev-3752	706	2	d.	d.	PROPN
inlawrev-3752	706	3	196	196	NUM
inlawrev-3752	706	4	.	.	PUNCT
inlawrev-3752	707	1	i	i	PRON
inlawrev-3752	707	2	d.	d.	PROPN
inlawrev-3752	707	3	197	197	NUM
inlawrev-3752	707	4	.	.	PUNCT
inlawrev-3752	708	1	i	i	PRON
inlawrev-3752	708	2	d.	d.	PROPN
inlawrev-3752	708	3	198	198	NUM
inlawrev-3752	708	4	.	.	PUNCT
inlawrev-3752	709	1	i	i	PRON
inlawrev-3752	709	2	d.	d.	PROPN
inlawrev-3752	709	3	199	199	NUM
inlawrev-3752	709	4	.	.	PUNCT
inlawrev-3752	710	1	i	i	PRON
inlawrev-3752	710	2	d.	d.	PROPN
inlawrev-3752	710	3	200	200	NUM
inlawrev-3752	710	4	.	.	PUNCT
inlawrev-3752	711	1	i	i	PRON
inlawrev-3752	711	2	d.	d.	PROPN
inlawrev-3752	711	3	201	201	NUM
inlawrev-3752	711	4	.	.	PUNCT
inlawrev-3752	712	1	i	i	PRON
inlawrev-3752	712	2	d.	d.	PROPN
inlawrev-3752	712	3	202	202	NUM
inlawrev-3752	712	4	.	.	PUNCT
inlawrev-3752	713	1	i	i	PRON
inlawrev-3752	713	2	d.	d.	PROPN
inlawrev-3752	713	3	203	203	NUM
inlawrev-3752	713	4	.	.	PUNCT
inlawrev-3752	714	1	i	i	PRON
inlawrev-3752	714	2	d.	d.	PROPN
inlawrev-3752	714	3	204	204	NUM
inlawrev-3752	714	4	.	.	PUNCT
inlawrev-3752	715	1	i	i	PRON
inlawrev-3752	715	2	d.	d.	PROPN
inlawrev-3752	715	3	2006	2006	NUM
inlawrev-3752	715	4	]	]	PUNCT
inlawrev-3752	715	5	supporting	support	VERB
inlawrev-3752	715	6	the	the	DET
inlawrev-3752	715	7	supporting	support	VERB
inlawrev-3752	715	8	organization	organization	NOUN
inlawrev-3752	715	9	233	233	NUM
inlawrev-3752	715	10	amount	amount	NOUN
inlawrev-3752	715	11	of	of	ADP
inlawrev-3752	715	12	control	control	NOUN
inlawrev-3752	715	13	exercised	exercise	VERB
inlawrev-3752	715	14	over	over	ADP
inlawrev-3752	715	15	assets	asset	NOUN
inlawrev-3752	715	16	theoretically	theoretically	ADV
inlawrev-3752	715	17	donated	donate	VERB
inlawrev-3752	715	18	to	to	ADP
inlawrev-3752	715	19	charity	charity	NOUN
inlawrev-3752	715	20	.	.	PUNCT
inlawrev-3752	716	1	although	although	SCONJ
inlawrev-3752	716	2	the	the	DET
inlawrev-3752	716	3	donors	donor	NOUN
inlawrev-3752	716	4	were	be	AUX
inlawrev-3752	716	5	clearly	clearly	ADV
inlawrev-3752	716	6	well	well	ADV
inlawrev-3752	716	7	-	-	PUNCT
inlawrev-3752	716	8	advised	advise	VERB
inlawrev-3752	716	9	and	and	CCONJ
inlawrev-3752	716	10	appeared	appear	VERB
inlawrev-3752	716	11	to	to	PART
inlawrev-3752	716	12	be	be	AUX
inlawrev-3752	716	13	abiding	abide	VERB
inlawrev-3752	716	14	by	by	ADP
inlawrev-3752	716	15	applicable	applicable	ADJ
inlawrev-3752	716	16	tax	tax	NOUN
inlawrev-3752	716	17	rules	rule	NOUN
inlawrev-3752	716	18	,	,	PUNCT
inlawrev-3752	716	19	the	the	DET
inlawrev-3752	716	20	transactions	transaction	NOUN
inlawrev-3752	716	21	violate	violate	VERB
inlawrev-3752	716	22	the	the	DET
inlawrev-3752	716	23	spirit	spirit	NOUN
inlawrev-3752	716	24	of	of	ADP
inlawrev-3752	716	25	the	the	DET
inlawrev-3752	716	26	laws	law	NOUN
inlawrev-3752	716	27	designed	design	VERB
inlawrev-3752	716	28	to	to	PART
inlawrev-3752	716	29	encourage	encourage	VERB
inlawrev-3752	716	30	philanthropy	philanthropy	NOUN
inlawrev-3752	716	31	.	.	PUNCT
inlawrev-3752	717	1	the	the	DET
inlawrev-3752	717	2	supporting	support	VERB
inlawrev-3752	717	3	organization	organization	NOUN
inlawrev-3752	717	4	structure	structure	NOUN
inlawrev-3752	717	5	allowed	allow	VERB
inlawrev-3752	717	6	these	these	DET
inlawrev-3752	717	7	multi	multi	ADJ
inlawrev-3752	717	8	-	-	ADJ
inlawrev-3752	717	9	millionaire	millionaire	ADJ
inlawrev-3752	717	10	donors	donor	NOUN
inlawrev-3752	717	11	to	to	PART
inlawrev-3752	717	12	keep	keep	VERB
inlawrev-3752	717	13	an	an	DET
inlawrev-3752	717	14	immediate	immediate	ADJ
inlawrev-3752	717	15	tax	tax	NOUN
inlawrev-3752	717	16	benefit	benefit	NOUN
inlawrev-3752	717	17	without	without	ADP
inlawrev-3752	717	18	exhibiting	exhibit	VERB
inlawrev-3752	717	19	a	a	DET
inlawrev-3752	717	20	clear	clear	ADJ
inlawrev-3752	717	21	orimmediate	orimmediate	ADJ
inlawrev-3752	717	22	charitable	charitable	ADJ
inlawrev-3752	717	23	benefit	benefit	NOUN
inlawrev-3752	717	24	—	—	PUNCT
inlawrev-3752	717	25	merely	merely	ADV
inlawrev-3752	717	26	minimizing	minimize	VERB
inlawrev-3752	717	27	taxes	taxis	NOUN
inlawrev-3752	717	28	while	while	SCONJ
inlawrev-3752	717	29	continuing	continue	VERB
inlawrev-3752	717	30	to	to	PART
inlawrev-3752	717	31	control	control	VERB
inlawrev-3752	717	32	the	the	DET
inlawrev-3752	717	33	property	property	NOUN
inlawrev-3752	717	34	.	.	PUNCT
inlawrev-3752	718	1	not	not	PART
inlawrev-3752	718	2	all	all	DET
inlawrev-3752	718	3	practitioners	practitioner	NOUN
inlawrev-3752	718	4	believe	believe	VERB
inlawrev-3752	718	5	the	the	DET
inlawrev-3752	718	6	wall	wall	PROPN
inlawrev-3752	718	7	streetjournal	streetjournal	ADJ
inlawrev-3752	718	8	article	article	NOUN
inlawrev-3752	718	9	was	be	AUX
inlawrev-3752	718	10	even	even	ADV
inlawrev-3752	718	11	-	-	PUNCT
inlawrev-3752	718	12	handed	handed	ADJ
inlawrev-3752	718	13	.	.	PUNCT
inlawrev-3752	719	1	an	an	DET
inlawrev-3752	719	2	article	article	NOUN
inlawrev-3752	719	3	published	publish	VERB
inlawrev-3752	719	4	on	on	ADP
inlawrev-3752	719	5	the	the	DET
inlawrev-3752	719	6	planned	plan	VERB
inlawrev-3752	719	7	giving	give	VERB
inlawrev-3752	719	8	design	design	NOUN
inlawrev-3752	719	9	center	center	NOUN
inlawrev-3752	719	10	website	website	NOUN
inlawrev-3752	719	11	noted	note	VERB
inlawrev-3752	719	12	the	the	DET
inlawrev-3752	719	13	negative	negative	ADJ
inlawrev-3752	719	14	tone	tone	NOUN
inlawrev-3752	719	15	of	of	ADP
inlawrev-3752	719	16	the	the	DET
inlawrev-3752	719	17	journal	journal	NOUN
inlawrev-3752	719	18	article	article	NOUN
inlawrev-3752	719	19	and	and	CCONJ
inlawrev-3752	719	20	expressed	express	VERB
inlawrev-3752	719	21	concern	concern	NOUN
inlawrev-3752	719	22	that	that	SCONJ
inlawrev-3752	719	23	"	"	PUNCT
inlawrev-3752	719	24	people	people	NOUN
inlawrev-3752	719	25	will	will	AUX
inlawrev-3752	719	26	read	read	VERB
inlawrev-3752	719	27	the	the	DET
inlawrev-3752	719	28	article	article	NOUN
inlawrev-3752	719	29	(	(	PUNCT
inlawrev-3752	719	30	including	include	VERB
inlawrev-3752	719	31	members	member	NOUN
inlawrev-3752	719	32	of	of	ADP
inlawrev-3752	719	33	congress	congress	PROPN
inlawrev-3752	719	34	and	and	CCONJ
inlawrev-3752	719	35	their	their	PRON
inlawrev-3752	719	36	tax	tax	NOUN
inlawrev-3752	719	37	writing	writing	NOUN
inlawrev-3752	719	38	staffs	staff	NOUN
inlawrev-3752	719	39	)	)	PUNCT
inlawrev-3752	719	40	and	and	CCONJ
inlawrev-3752	719	41	will	will	AUX
inlawrev-3752	719	42	reach	reach	VERB
inlawrev-3752	719	43	a	a	DET
inlawrev-3752	719	44	conclusion	conclusion	NOUN
inlawrev-3752	719	45	regarding	regard	VERB
inlawrev-3752	719	46	supporting	support	VERB
inlawrev-3752	719	47	organizations	organization	NOUN
inlawrev-3752	719	48	that	that	PRON
inlawrev-3752	719	49	does	do	AUX
inlawrev-3752	719	50	not	not	PART
inlawrev-3752	719	51	reflect	reflect	VERB
inlawrev-3752	719	52	reality	reality	NOUN
inlawrev-3752	719	53	in	in	ADP
inlawrev-3752	719	54	most	most	ADJ
inlawrev-3752	719	55	cases	case	NOUN
inlawrev-3752	719	56	.	.	PUNCT
inlawrev-3752	720	1	"^^^	"^^^	PUNCT
inlawrev-3752	721	1	limiting	limit	VERB
inlawrev-3752	721	2	the	the	DET
inlawrev-3752	721	3	ability	ability	NOUN
inlawrev-3752	721	4	of	of	ADP
inlawrev-3752	721	5	donors	donor	NOUN
inlawrev-3752	721	6	to	to	PART
inlawrev-3752	721	7	use	use	VERB
inlawrev-3752	721	8	supporting	support	VERB
inlawrev-3752	721	9	organizations	organization	NOUN
inlawrev-3752	721	10	because	because	SCONJ
inlawrev-3752	721	11	of	of	ADP
inlawrev-3752	721	12	the	the	DET
inlawrev-3752	721	13	wrongdoings	wrongdoing	NOUN
inlawrev-3752	721	14	of	of	ADP
inlawrev-3752	721	15	a	a	DET
inlawrev-3752	721	16	few	few	ADJ
inlawrev-3752	721	17	individuals	individual	NOUN
inlawrev-3752	721	18	can	can	AUX
inlawrev-3752	721	19	deny	deny	VERB
inlawrev-3752	721	20	society	society	NOUN
inlawrev-3752	721	21	of	of	ADP
inlawrev-3752	721	22	substantial	substantial	ADJ
inlawrev-3752	721	23	philanthropic	philanthropic	NOUN
inlawrev-3752	721	24	help	help	NOUN
inlawrev-3752	721	25	.	.	PUNCT
inlawrev-3752	722	1	the	the	DET
inlawrev-3752	722	2	flexible	flexible	ADJ
inlawrev-3752	722	3	nature	nature	NOUN
inlawrev-3752	722	4	of	of	ADP
inlawrev-3752	722	5	supporting	support	VERB
inlawrev-3752	722	6	organizations	organization	NOUN
inlawrev-3752	722	7	appeals	appeal	NOUN
inlawrev-3752	722	8	to	to	ADP
inlawrev-3752	722	9	successful	successful	ADJ
inlawrev-3752	722	10	entrepreneurs	entrepreneur	NOUN
inlawrev-3752	722	11	who	who	PRON
inlawrev-3752	722	12	seek	seek	VERB
inlawrev-3752	722	13	to	to	PART
inlawrev-3752	722	14	address	address	VERB
inlawrev-3752	722	15	charitable	charitable	ADJ
inlawrev-3752	722	16	needs	need	NOUN
inlawrev-3752	722	17	through	through	ADP
inlawrev-3752	722	18	their	their	PRON
inlawrev-3752	722	19	talents	talent	NOUN
inlawrev-3752	722	20	as	as	ADV
inlawrev-3752	722	21	well	well	ADV
inlawrev-3752	722	22	as	as	ADP
inlawrev-3752	722	23	their	their	PRON
inlawrev-3752	722	24	funds	fund	NOUN
inlawrev-3752	722	25	,	,	PUNCT
inlawrev-3752	722	26	and	and	CCONJ
inlawrev-3752	722	27	this	this	PRON
inlawrev-3752	722	28	may	may	AUX
inlawrev-3752	722	29	be	be	AUX
inlawrev-3752	722	30	a	a	DET
inlawrev-3752	722	31	"	"	PUNCT
inlawrev-3752	722	32	boon	boon	NOUN
inlawrev-3752	722	33	to	to	ADP
inlawrev-3752	722	34	the	the	DET
inlawrev-3752	722	35	future	future	ADJ
inlawrev-3752	722	36	framework	framework	NOUN
inlawrev-3752	722	37	of	of	ADP
inlawrev-3752	722	38	the	the	DET
inlawrev-3752	722	39	charitable	charitable	ADJ
inlawrev-3752	722	40	world	world	NOUN
inlawrev-3752	722	41	.	.	PUNCT
inlawrev-3752	722	42	"^^^	"^^^	PUNCT
inlawrev-3752	723	1	unduly	unduly	ADV
inlawrev-3752	723	2	criticizing	criticize	VERB
inlawrev-3752	723	3	supporting	support	VERB
inlawrev-3752	723	4	organizations	organization	NOUN
inlawrev-3752	723	5	is	be	AUX
inlawrev-3752	723	6	not	not	PART
inlawrev-3752	723	7	without	without	ADP
inlawrev-3752	723	8	its	its	PRON
inlawrev-3752	723	9	costs	cost	NOUN
inlawrev-3752	723	10	.	.	PUNCT
inlawrev-3752	724	1	b.	b.	PROPN
inlawrev-3752	724	2	simultaneous	simultaneous	ADJ
inlawrev-3752	724	3	scandals	scandal	NOUN
inlawrev-3752	724	4	around	around	ADP
inlawrev-3752	724	5	the	the	DET
inlawrev-3752	724	6	time	time	NOUN
inlawrev-3752	724	7	that	that	PRON
inlawrev-3752	724	8	the	the	DET
inlawrev-3752	724	9	wall	wall	PROPN
inlawrev-3752	724	10	street	street	PROPN
inlawrev-3752	724	11	journal	journal	PROPN
inlawrev-3752	724	12	article	article	NOUN
inlawrev-3752	724	13	made	make	VERB
inlawrev-3752	724	14	supporting	support	VERB
inlawrev-3752	724	15	organizations	organization	NOUN
inlawrev-3752	724	16	dinner	dinner	NOUN
inlawrev-3752	724	17	table	table	NOUN
inlawrev-3752	724	18	conversation,^^^	conversation,^^^	PROPN
inlawrev-3752	724	19	another	another	DET
inlawrev-3752	724	20	scandal	scandal	NOUN
inlawrev-3752	724	21	involving	involve	VERB
inlawrev-3752	724	22	supporting	support	VERB
inlawrev-3752	724	23	organizations	organization	NOUN
inlawrev-3752	724	24	was	be	AUX
inlawrev-3752	724	25	unfurling	unfurl	VERB
inlawrev-3752	724	26	in	in	ADP
inlawrev-3752	724	27	the	the	DET
inlawrev-3752	724	28	public	public	ADJ
inlawrev-3752	724	29	eye	eye	NOUN
inlawrev-3752	724	30	.	.	PUNCT
inlawrev-3752	725	1	several	several	ADJ
inlawrev-3752	725	2	supporting	support	VERB
inlawrev-3752	725	3	organizations	organization	NOUN
inlawrev-3752	725	4	and	and	CCONJ
inlawrev-3752	725	5	private	private	ADJ
inlawrev-3752	725	6	foundations	foundation	NOUN
inlawrev-3752	725	7	affiliated	affiliate	VERB
inlawrev-3752	725	8	with	with	ADP
inlawrev-3752	725	9	reader	reader	NOUN
inlawrev-3752	725	10	'	'	PUNCT
inlawrev-3752	725	11	s	s	PART
inlawrev-3752	725	12	digest	digest	NOUN
inlawrev-3752	725	13	were	be	AUX
inlawrev-3752	725	14	dismantled	dismantle	VERB
inlawrev-3752	725	15	and	and	CCONJ
inlawrev-3752	725	16	their	their	PRON
inlawrev-3752	725	17	assets	asset	NOUN
inlawrev-3752	725	18	were	be	AUX
inlawrev-3752	725	19	distributed	distribute	VERB
inlawrev-3752	725	20	to	to	ADP
inlawrev-3752	725	21	public	public	ADJ
inlawrev-3752	725	22	charities	charity	NOUN
inlawrev-3752	725	23	under	under	ADP
inlawrev-3752	725	24	the	the	DET
inlawrev-3752	725	25	supervision	supervision	NOUN
inlawrev-3752	725	26	of	of	ADP
inlawrev-3752	725	27	the	the	DET
inlawrev-3752	725	28	new	new	PROPN
inlawrev-3752	725	29	york	york	PROPN
inlawrev-3752	725	30	state	state	PROPN
inlawrev-3752	725	31	attorney	attorney	NOUN
inlawrev-3752	725	32	general.^^^	general.^^^	PROPN
inlawrev-3752	725	33	george	george	NOUN
inlawrev-3752	725	34	grune	grune	NOUN
inlawrev-3752	725	35	was	be	AUX
inlawrev-3752	725	36	the	the	DET
inlawrev-3752	725	37	chief	chief	ADJ
inlawrev-3752	725	38	executive	executive	NOUN
inlawrev-3752	725	39	of	of	ADP
inlawrev-3752	725	40	reader	reader	NOUN
inlawrev-3752	725	41	's	's	PART
inlawrev-3752	725	42	digest	digest	NOUN
inlawrev-3752	725	43	,	,	PUNCT
inlawrev-3752	725	44	chairman	chairman	NOUN
inlawrev-3752	725	45	of	of	ADP
inlawrev-3752	725	46	two	two	NUM
inlawrev-3752	725	47	private	private	ADJ
inlawrev-3752	725	48	foundations	foundation	NOUN
inlawrev-3752	725	49	—	—	PUNCT
inlawrev-3752	725	50	the	the	DET
inlawrev-3752	725	51	lila	lila	PROPN
inlawrev-3752	725	52	wallace	wallace	PROPN
inlawrev-3752	725	53	-	-	PUNCT
inlawrev-3752	725	54	reader	reader	NOUN
inlawrev-3752	725	55	's	's	PART
inlawrev-3752	725	56	digest	digest	ADJ
inlawrev-3752	725	57	fund	fund	PROPN
inlawrev-3752	725	58	,	,	PUNCT
inlawrev-3752	725	59	inc	inc	PROPN
inlawrev-3752	725	60	.	.	PROPN
inlawrev-3752	725	61	and	and	CCONJ
inlawrev-3752	725	62	the	the	DET
inlawrev-3752	725	63	205	205	NUM
inlawrev-3752	725	64	.	.	PUNCT
inlawrev-3752	726	1	planned	plan	VERB
inlawrev-3752	726	2	giving	give	VERB
inlawrev-3752	726	3	design	design	NOUN
inlawrev-3752	726	4	center	center	NOUN
inlawrev-3752	726	5	,	,	PUNCT
inlawrev-3752	726	6	the	the	DET
inlawrev-3752	726	7	supporting	support	VERB
inlawrev-3752	726	8	organization	organization	NOUN
inlawrev-3752	726	9	:	:	PUNCT
inlawrev-3752	726	10	the	the	DET
inlawrev-3752	726	11	next	next	ADJ
inlawrev-3752	726	12	charitable	charitable	ADJ
inlawrev-3752	726	13	scapegoat	scapegoat	NOUN
inlawrev-3752	726	14	?	?	PUNCT
inlawrev-3752	727	1	(	(	PUNCT
inlawrev-3752	727	2	mar	mar	PROPN
inlawrev-3752	727	3	.	.	PROPN
inlawrev-3752	727	4	17	17	NUM
inlawrev-3752	727	5	,	,	PUNCT
inlawrev-3752	727	6	1999	1999	NUM
inlawrev-3752	727	7	)	)	PUNCT
inlawrev-3752	727	8	,	,	PUNCT
inlawrev-3752	727	9	http://www.pgdc.com/usa/item/?itemid=58145	http://www.pgdc.com/usa/item/?itemid=58145	NOUN
inlawrev-3752	727	10	.	.	PUNCT
inlawrev-3752	728	1	206	206	NUM
inlawrev-3752	728	2	.	.	PUNCT
inlawrev-3752	729	1	i	i	PRON
inlawrev-3752	729	2	d.	d.	PROPN
inlawrev-3752	729	3	207	207	NUM
inlawrev-3752	729	4	.	.	PUNCT
inlawrev-3752	730	1	admittedly	admittedly	ADV
inlawrev-3752	730	2	not	not	PART
inlawrev-3752	730	3	all	all	DET
inlawrev-3752	730	4	families	family	NOUN
inlawrev-3752	730	5	considered	consider	VERB
inlawrev-3752	730	6	this	this	PRON
inlawrev-3752	730	7	to	to	PART
inlawrev-3752	730	8	be	be	AUX
inlawrev-3752	730	9	scintillating	scintillating	ADJ
inlawrev-3752	730	10	dinner	dinner	NOUN
inlawrev-3752	730	11	conversation	conversation	NOUN
inlawrev-3752	730	12	.	.	PUNCT
inlawrev-3752	731	1	208	208	NUM
inlawrev-3752	731	2	.	.	PUNCT
inlawrev-3752	732	1	for	for	ADP
inlawrev-3752	732	2	more	more	ADJ
inlawrev-3752	732	3	background	background	NOUN
inlawrev-3752	732	4	on	on	ADP
inlawrev-3752	732	5	the	the	DET
inlawrev-3752	732	6	reader	reader	NOUN
inlawrev-3752	732	7	'	'	PART
inlawrev-3752	732	8	s	s	PART
inlawrev-3752	732	9	digest	digest	ADJ
inlawrev-3752	732	10	charities	charity	NOUN
inlawrev-3752	732	11	,	,	PUNCT
inlawrev-3752	732	12	see	see	VERB
inlawrev-3752	732	13	geraldine	geraldine	PROPN
inlawrev-3752	732	14	fabrikant	fabrikant	PROPN
inlawrev-3752	732	15	,	,	PUNCT
inlawrev-3752	732	16	cultural	cultural	ADJ
inlawrev-3752	732	17	world	world	NOUN
inlawrev-3752	732	18	gets	get	VERB
inlawrev-3752	732	19	painful	painful	ADJ
inlawrev-3752	732	20	lesson	lesson	NOUN
inlawrev-3752	732	21	in	in	ADP
inlawrev-3752	732	22	finance	finance	NOUN
inlawrev-3752	732	23	,	,	PUNCT
inlawrev-3752	732	24	n.y	n.y	PROPN
inlawrev-3752	732	25	.	.	PROPN
inlawrev-3752	732	26	times	times	PROPN
inlawrev-3752	732	27	,	,	PUNCT
inlawrev-3752	732	28	aug	aug	PROPN
inlawrev-3752	732	29	.	.	PROPN
inlawrev-3752	732	30	26	26	NUM
inlawrev-3752	732	31	,	,	PUNCT
inlawrev-3752	732	32	1997	1997	NUM
inlawrev-3752	732	33	,	,	PUNCT
inlawrev-3752	732	34	at	at	ADP
inlawrev-3752	732	35	d4	d4	PROPN
inlawrev-3752	732	36	;	;	PUNCT
inlawrev-3752	732	37	joann	joann	PROPN
inlawrev-3752	732	38	s.	s.	PROPN
inlawrev-3752	732	39	lublin	lublin	PROPN
inlawrev-3752	732	40	&	&	CCONJ
inlawrev-3752	732	41	g.	g.	PROPN
inlawrev-3752	732	42	bruce	bruce	PROPN
inlawrev-3752	732	43	knecht	knecht	PROPN
inlawrev-3752	732	44	,	,	PUNCT
inlawrev-3752	732	45	tenure	tenure	NOUN
inlawrev-3752	732	46	ofreader	ofreader	NOUN
inlawrev-3752	732	47	's	's	PART
inlawrev-3752	732	48	digest	digest	NOUN
inlawrev-3752	732	49	is	be	AUX
inlawrev-3752	732	50	unabbreviated	unabbreviated	ADJ
inlawrev-3752	732	51	,	,	PUNCT
inlawrev-3752	732	52	wallst	wallst	NOUN
inlawrev-3752	732	53	.	.	PUNCT
inlawrev-3752	733	1	j.	j.	PROPN
inlawrev-3752	733	2	,	,	PUNCT
inlawrev-3752	733	3	jan	jan	PROPN
inlawrev-3752	733	4	.	.	PROPN
inlawrev-3752	733	5	9	9	NUM
inlawrev-3752	733	6	,	,	PUNCT
inlawrev-3752	733	7	1998	1998	NUM
inlawrev-3752	733	8	,	,	PUNCT
inlawrev-3752	733	9	at	at	ADP
inlawrev-3752	733	10	b	b	NOUN
inlawrev-3752	733	11	1	1	NUM
inlawrev-3752	733	12	;	;	PUNCT
inlawrev-3752	733	13	stacy	stacy	NOUN
inlawrev-3752	733	14	perman	perman	PROPN
inlawrev-3752	733	15	,	,	PUNCT
inlawrev-3752	733	16	a	a	DET
inlawrev-3752	733	17	sad	sad	ADJ
inlawrev-3752	733	18	story	story	NOUN
inlawrev-3752	733	19	at	at	ADP
inlawrev-3752	733	20	the	the	DET
inlawrev-3752	733	21	digest	digest	NOUN
inlawrev-3752	733	22	,	,	PUNCT
inlawrev-3752	733	23	time	time	NOUN
inlawrev-3752	733	24	,	,	PUNCT
inlawrev-3752	733	25	mar	mar	PROPN
inlawrev-3752	733	26	.	.	PROPN
inlawrev-3752	733	27	2	2	NUM
inlawrev-3752	733	28	,	,	PUNCT
inlawrev-3752	733	29	1998	1998	NUM
inlawrev-3752	733	30	,	,	PUNCT
inlawrev-3752	733	31	at	at	ADP
inlawrev-3752	733	32	58	58	NUM
inlawrev-3752	733	33	;	;	PUNCT
inlawrev-3752	733	34	linda	linda	PROPN
inlawrev-3752	733	35	sandler	sandler	PROPN
inlawrev-3752	733	36	,	,	PUNCT
inlawrev-3752	733	37	charitable	charitable	ADJ
inlawrev-3752	733	38	funds	fund	NOUN
inlawrev-3752	733	39	'	'	PART
inlawrev-3752	733	40	sale	sale	NOUN
inlawrev-3752	733	41	ofreader	ofreader	NOUN
inlawrev-3752	733	42	's	's	PART
inlawrev-3752	733	43	digest	digest	NOUN
inlawrev-3752	733	44	shares	share	NOUN
inlawrev-3752	733	45	at	at	ADP
inlawrev-3752	733	46	a	a	DET
inlawrev-3752	733	47	substantial	substantial	ADJ
inlawrev-3752	733	48	discount	discount	NOUN
inlawrev-3752	733	49	is	be	AUX
inlawrev-3752	733	50	raising	raise	VERB
inlawrev-3752	733	51	questions	question	NOUN
inlawrev-3752	733	52	,	,	PUNCT
inlawrev-3752	733	53	wall	wall	PROPN
inlawrev-3752	733	54	st	st	PROPN
inlawrev-3752	733	55	.	.	PROPN
inlawrev-3752	733	56	j	j	PROPN
inlawrev-3752	733	57	„	„	PROPN
inlawrev-3752	733	58	feb	feb	PROPN
inlawrev-3752	733	59	.	.	PROPN
inlawrev-3752	733	60	13	13	NUM
inlawrev-3752	733	61	,	,	PUNCT
inlawrev-3752	733	62	1998	1998	NUM
inlawrev-3752	733	63	,	,	PUNCT
inlawrev-3752	733	64	at	at	ADP
inlawrev-3752	733	65	c2	c2	PROPN
inlawrev-3752	733	66	;	;	PUNCT
inlawrev-3752	733	67	vince	vince	NOUN
inlawrev-3752	733	68	stehle	stehle	ADV
inlawrev-3752	733	69	,	,	PUNCT
inlawrev-3752	733	70	falling	fall	VERB
inlawrev-3752	733	71	price	price	NOUN
inlawrev-3752	733	72	of	of	ADP
inlawrev-3752	733	73	reader	reader	NOUN
inlawrev-3752	733	74	's	's	PART
inlawrev-3752	733	75	digest	digest	ADJ
inlawrev-3752	733	76	stock	stock	NOUN
inlawrev-3752	733	77	is	be	AUX
inlawrev-3752	733	78	big	big	ADJ
inlawrev-3752	733	79	blow	blow	NOUN
inlawrev-3752	733	80	to	to	ADP
inlawrev-3752	733	81	wallace	wallace	PROPN
inlawrev-3752	733	82	funds	fund	NOUN
inlawrev-3752	733	83	,	,	PUNCT
inlawrev-3752	733	84	chron	chron	PROPN
inlawrev-3752	733	85	.	.	PUNCT
inlawrev-3752	734	1	ofphilanthropy	ofphilanthropy	PROPN
inlawrev-3752	734	2	,	,	PUNCT
inlawrev-3752	734	3	feb	feb	PROPN
inlawrev-3752	734	4	.	.	PROPN
inlawrev-3752	734	5	26	26	NUM
inlawrev-3752	734	6	,	,	PUNCT
inlawrev-3752	734	7	1998	1998	NUM
inlawrev-3752	734	8	,	,	PUNCT
inlawrev-3752	734	9	at	at	ADP
inlawrev-3752	734	10	21	21	NUM
inlawrev-3752	734	11	;	;	PUNCT
inlawrev-3752	734	12	richard	richard	PROPN
inlawrev-3752	734	13	teitelbaum	teitelbaum	PROPN
inlawrev-3752	734	14	,	,	PUNCT
inlawrev-3752	734	15	the	the	DET
inlawrev-3752	734	16	plot	plot	NOUN
inlawrev-3752	734	17	to	to	PART
inlawrev-3752	734	18	shake	shake	VERB
inlawrev-3752	734	19	up	up	ADP
inlawrev-3752	734	20	reader	reader	NOUN
inlawrev-3752	734	21	's	's	PART
inlawrev-3752	734	22	digest	digest	NOUN
inlawrev-3752	734	23	:	:	PUNCT
inlawrev-3752	734	24	a	a	DET
inlawrev-3752	734	25	low	low	ADJ
inlawrev-3752	734	26	stock	stock	NOUN
inlawrev-3752	734	27	price	price	NOUN
inlawrev-3752	734	28	breeds	breed	NOUN
inlawrev-3752	734	29	no	no	DET
inlawrev-3752	734	30	charity	charity	NOUN
inlawrev-3752	734	31	,	,	PUNCT
inlawrev-3752	734	32	fortune	fortune	PROPN
inlawrev-3752	734	33	,	,	PUNCT
inlawrev-3752	734	34	mar	mar	PROPN
inlawrev-3752	734	35	.	.	PROPN
inlawrev-3752	734	36	2	2	NUM
inlawrev-3752	734	37	,	,	PUNCT
inlawrev-3752	734	38	1998	1998	NUM
inlawrev-3752	734	39	,	,	PUNCT
inlawrev-3752	734	40	at	at	ADP
inlawrev-3752	734	41	44	44	NUM
inlawrev-3752	734	42	;	;	PUNCT
inlawrev-3752	734	43	see	see	VERB
inlawrev-3752	734	44	also	also	ADV
inlawrev-3752	734	45	mark	mark	PROPN
inlawrev-3752	734	46	rambler	rambler	PROPN
inlawrev-3752	734	47	,	,	PUNCT
inlawrev-3752	734	48	note	note	VERB
inlawrev-3752	734	49	,	,	PUNCT
inlawrev-3752	734	50	best	well	ADV
inlawrev-3752	734	51	supporting	support	VERB
inlawrev-3752	734	52	actor	actor	NOUN
inlawrev-3752	734	53	:	:	PUNCT
inlawrev-3752	734	54	refining	refine	VERB
inlawrev-3752	734	55	the	the	DET
inlawrev-3752	734	56	509(a)(3	509(a)(3	NOUN
inlawrev-3752	734	57	)	)	PUNCT
inlawrev-3752	734	58	type	type	NOUN
inlawrev-3752	734	59	3	3	NUM
inlawrev-3752	734	60	charitable	charitable	ADJ
inlawrev-3752	734	61	organization	organization	NOUN
inlawrev-3752	734	62	,	,	PUNCT
inlawrev-3752	734	63	51	51	NUM
inlawrev-3752	734	64	duke	duke	PROPN
inlawrev-3752	734	65	l.j	l.j	PROPN
inlawrev-3752	734	66	.	.	PROPN
inlawrev-3752	734	67	1367	1367	NUM
inlawrev-3752	734	68	,	,	PUNCT
inlawrev-3752	734	69	1384	1384	NUM
inlawrev-3752	734	70	-	-	SYM
inlawrev-3752	734	71	88	88	NUM
inlawrev-3752	734	72	(	(	PUNCT
inlawrev-3752	734	73	2002	2002	NUM
inlawrev-3752	734	74	)	)	PUNCT
inlawrev-3752	734	75	(	(	PUNCT
inlawrev-3752	734	76	providing	provide	VERB
inlawrev-3752	734	77	an	an	DET
inlawrev-3752	734	78	excellent	excellent	ADJ
inlawrev-3752	734	79	discussion	discussion	NOUN
inlawrev-3752	734	80	of	of	ADP
inlawrev-3752	734	81	the	the	DET
inlawrev-3752	734	82	reader	reader	NOUN
inlawrev-3752	734	83	's	's	PART
inlawrev-3752	734	84	digest	digest	ADJ
inlawrev-3752	734	85	scandal	scandal	NOUN
inlawrev-3752	734	86	and	and	CCONJ
inlawrev-3752	734	87	citing	cite	VERB
inlawrev-3752	734	88	the	the	DET
inlawrev-3752	734	89	sources	source	NOUN
inlawrev-3752	734	90	listed	list	VERB
inlawrev-3752	734	91	above	above	ADP
inlawrev-3752	734	92	)	)	PUNCT
inlawrev-3752	734	93	.	.	PUNCT
inlawrev-3752	735	1	234	234	NUM
inlawrev-3752	735	2	indiana	indiana	PROPN
inlawrev-3752	735	3	law	law	NOUN
inlawrev-3752	735	4	review	review	NOUN
inlawrev-3752	735	5	[	[	X
inlawrev-3752	735	6	vol	vol	NOUN
inlawrev-3752	735	7	.	.	PUNCT
inlawrev-3752	736	1	39:207	39:207	NUM
inlawrev-3752	736	2	dewitt	dewitt	PROPN
inlawrev-3752	736	3	wallace	wallace	PROPN
inlawrev-3752	736	4	-	-	PUNCT
inlawrev-3752	736	5	reader	reader	NOUN
inlawrev-3752	736	6	's	's	PART
inlawrev-3752	736	7	digest	digest	ADJ
inlawrev-3752	736	8	fund	fund	PROPN
inlawrev-3752	736	9	,	,	PUNCT
inlawrev-3752	736	10	inc	inc	PROPN
inlawrev-3752	736	11	.	.	PROPN
inlawrev-3752	736	12	—	—	PUNCT
inlawrev-3752	736	13	and	and	CCONJ
inlawrev-3752	736	14	a	a	DET
inlawrev-3752	736	15	member	member	NOUN
inlawrev-3752	736	16	of	of	ADP
inlawrev-3752	736	17	the	the	DET
inlawrev-3752	736	18	board	board	NOUN
inlawrev-3752	736	19	of	of	ADP
inlawrev-3752	736	20	seven	seven	NUM
inlawrev-3752	736	21	supporting	support	VERB
inlawrev-3752	736	22	organizations	organization	NOUN
inlawrev-3752	736	23	.	.	PUNCT
inlawrev-3752	737	1	the	the	DET
inlawrev-3752	737	2	seven	seven	NUM
inlawrev-3752	737	3	supporting	support	VERB
inlawrev-3752	737	4	organizations	organization	NOUN
inlawrev-3752	737	5	and	and	CCONJ
inlawrev-3752	737	6	the	the	DET
inlawrev-3752	737	7	two	two	NUM
inlawrev-3752	737	8	private	private	ADJ
inlawrev-3752	737	9	foundations	foundation	NOUN
inlawrev-3752	737	10	were	be	AUX
inlawrev-3752	737	11	initially	initially	ADV
inlawrev-3752	737	12	funded	fund	VERB
inlawrev-3752	737	13	with	with	ADP
inlawrev-3752	737	14	reader	reader	NOUN
inlawrev-3752	737	15	's	's	PART
inlawrev-3752	737	16	digest	digest	ADJ
inlawrev-3752	737	17	stock	stock	NOUN
inlawrev-3752	737	18	,	,	PUNCT
inlawrev-3752	737	19	and	and	CCONJ
inlawrev-3752	737	20	remained	remain	VERB
inlawrev-3752	737	21	highly	highly	ADV
inlawrev-3752	737	22	invested	invest	VERB
inlawrev-3752	737	23	in	in	ADP
inlawrev-3752	737	24	this	this	DET
inlawrev-3752	737	25	stock	stock	NOUN
inlawrev-3752	737	26	in	in	ADP
inlawrev-3752	737	27	1996.^^^	1996.^^^	NUM
inlawrev-3752	737	28	together	together	ADV
inlawrev-3752	737	29	,	,	PUNCT
inlawrev-3752	737	30	the	the	DET
inlawrev-3752	737	31	private	private	ADJ
inlawrev-3752	737	32	foundations	foundation	NOUN
inlawrev-3752	737	33	held	hold	VERB
inlawrev-3752	737	34	seventy	seventy	NUM
inlawrev-3752	737	35	-	-	PUNCT
inlawrev-3752	737	36	one	one	NUM
inlawrev-3752	737	37	percent	percent	NOUN
inlawrev-3752	737	38	of	of	ADP
inlawrev-3752	737	39	the	the	DET
inlawrev-3752	737	40	voting	voting	NOUN
inlawrev-3752	737	41	interest	interest	NOUN
inlawrev-3752	737	42	in	in	ADP
inlawrev-3752	737	43	reader	reader	NOUN
inlawrev-3752	737	44	's	's	PART
inlawrev-3752	737	45	digest	digest	PROPN
inlawrev-3752	737	46	association	association	NOUN
inlawrev-3752	737	47	,	,	PUNCT
inlawrev-3752	737	48	inc.^*^	inc.^*^	NOUN
inlawrev-3752	737	49	consequently	consequently	ADV
inlawrev-3752	737	50	,	,	PUNCT
inlawrev-3752	737	51	whoever	whoever	PRON
inlawrev-3752	737	52	controlled	control	VERB
inlawrev-3752	737	53	the	the	DET
inlawrev-3752	737	54	foundations	foundation	NOUN
inlawrev-3752	737	55	controlled	control	VERB
inlawrev-3752	737	56	the	the	DET
inlawrev-3752	737	57	company	company	NOUN
inlawrev-3752	737	58	.	.	PUNCT
inlawrev-3752	738	1	george	george	PROPN
inlawrev-3752	738	2	grune	grune	PROPN
inlawrev-3752	738	3	controlled	control	VERB
inlawrev-3752	738	4	both.^'^	both.^'^	PROPN
inlawrev-3752	738	5	throughout	throughout	ADP
inlawrev-3752	738	6	the	the	DET
inlawrev-3752	738	7	late	late	ADJ
inlawrev-3752	738	8	1990s	1990	NOUN
inlawrev-3752	738	9	,	,	PUNCT
inlawrev-3752	738	10	the	the	DET
inlawrev-3752	738	11	value	value	NOUN
inlawrev-3752	738	12	of	of	ADP
inlawrev-3752	738	13	reader	reader	NOUN
inlawrev-3752	738	14	's	's	PART
inlawrev-3752	738	15	digest	digest	ADJ
inlawrev-3752	738	16	stock	stock	NOUN
inlawrev-3752	738	17	fell	fall	VERB
inlawrev-3752	738	18	precipitously	precipitously	ADV
inlawrev-3752	738	19	,	,	PUNCT
inlawrev-3752	738	20	and	and	CCONJ
inlawrev-3752	738	21	dividends	dividend	NOUN
inlawrev-3752	738	22	were	be	AUX
inlawrev-3752	738	23	scaled	scale	VERB
inlawrev-3752	738	24	back	back	ADP
inlawrev-3752	738	25	dramatically	dramatically	ADV
inlawrev-3752	738	26	.	.	PUNCT
inlawrev-3752	739	1	the	the	DET
inlawrev-3752	739	2	stock	stock	NOUN
inlawrev-3752	739	3	lost	lose	VERB
inlawrev-3752	739	4	about	about	ADP
inlawrev-3752	739	5	half	half	NOUN
inlawrev-3752	739	6	of	of	ADP
inlawrev-3752	739	7	its	its	PRON
inlawrev-3752	739	8	value	value	NOUN
inlawrev-3752	739	9	between	between	ADP
inlawrev-3752	739	10	1992	1992	NUM
inlawrev-3752	739	11	and	and	CCONJ
inlawrev-3752	739	12	1997,^^"^	1997,^^"^	NUM
inlawrev-3752	739	13	and	and	CCONJ
inlawrev-3752	739	14	its	its	PRON
inlawrev-3752	739	15	dividends	dividend	NOUN
inlawrev-3752	739	16	decreased	decrease	VERB
inlawrev-3752	739	17	by	by	ADP
inlawrev-3752	739	18	roughly	roughly	ADV
inlawrev-3752	739	19	fifty	fifty	NUM
inlawrev-3752	739	20	percent	percent	NOUN
inlawrev-3752	739	21	in	in	ADP
inlawrev-3752	739	22	july	july	PROPN
inlawrev-3752	739	23	1997.^^^	1997.^^^	NUM
inlawrev-3752	739	24	despite	despite	SCONJ
inlawrev-3752	739	25	these	these	DET
inlawrev-3752	739	26	losses	loss	NOUN
inlawrev-3752	739	27	,	,	PUNCT
inlawrev-3752	739	28	the	the	DET
inlawrev-3752	739	29	supporting	support	VERB
inlawrev-3752	739	30	organizations	organization	NOUN
inlawrev-3752	739	31	did	do	AUX
inlawrev-3752	739	32	not	not	PART
inlawrev-3752	739	33	diversify	diversify	VERB
inlawrev-3752	739	34	and	and	CCONJ
inlawrev-3752	739	35	saw	see	VERB
inlawrev-3752	739	36	the	the	DET
inlawrev-3752	739	37	value	value	NOUN
inlawrev-3752	739	38	of	of	ADP
inlawrev-3752	739	39	their	their	PRON
inlawrev-3752	739	40	shares	share	NOUN
inlawrev-3752	739	41	plummet	plummet	VERB
inlawrev-3752	739	42	from	from	ADP
inlawrev-3752	739	43	$	$	SYM
inlawrev-3752	739	44	1.85	1.85	NUM
inlawrev-3752	739	45	billion	billion	NUM
inlawrev-3752	739	46	in	in	ADP
inlawrev-3752	739	47	1992	1992	NUM
inlawrev-3752	739	48	to	to	ADP
inlawrev-3752	739	49	$	$	SYM
inlawrev-3752	739	50	0.7	0.7	NUM
inlawrev-3752	739	51	billion	billion	NUM
inlawrev-3752	739	52	in	in	ADP
inlawrev-3752	739	53	1997.^'^	1997.^'^	NUM
inlawrev-3752	739	54	evidence	evidence	NOUN
inlawrev-3752	739	55	suggested	suggest	VERB
inlawrev-3752	739	56	that	that	SCONJ
inlawrev-3752	739	57	the	the	DET
inlawrev-3752	739	58	supported	support	VERB
inlawrev-3752	739	59	charities	charity	NOUN
inlawrev-3752	739	60	should	should	AUX
inlawrev-3752	739	61	have	have	AUX
inlawrev-3752	739	62	diversified	diversify	VERB
inlawrev-3752	739	63	,	,	PUNCT
inlawrev-3752	739	64	but	but	CCONJ
inlawrev-3752	739	65	george	george	PROPN
inlawrev-3752	739	66	grune	grune	PROPN
inlawrev-3752	739	67	'	'	PART
inlawrev-3752	739	68	s	s	PART
inlawrev-3752	739	69	control	control	NOUN
inlawrev-3752	739	70	—	—	PUNCT
inlawrev-3752	739	71	either	either	CCONJ
inlawrev-3752	739	72	direct	direct	ADJ
inlawrev-3752	739	73	or	or	CCONJ
inlawrev-3752	739	74	indirect	indirect	ADJ
inlawrev-3752	739	75	—	—	PUNCT
inlawrev-3752	739	76	resulted	result	VERB
inlawrev-3752	739	77	in	in	ADP
inlawrev-3752	739	78	the	the	DET
inlawrev-3752	739	79	supporting	support	VERB
inlawrev-3752	739	80	organizations	organization	NOUN
inlawrev-3752	739	81	clinging	cling	VERB
inlawrev-3752	739	82	to	to	PART
inlawrev-3752	739	83	rapidly	rapidly	ADV
inlawrev-3752	739	84	depreciating	depreciate	VERB
inlawrev-3752	739	85	assets.^^^	assets.^^^	PROPN
inlawrev-3752	739	86	arguably	arguably	ADV
inlawrev-3752	739	87	,	,	PUNCT
inlawrev-3752	739	88	the	the	DET
inlawrev-3752	739	89	supported	support	VERB
inlawrev-3752	739	90	charities	charity	NOUN
inlawrev-3752	739	91	should	should	AUX
inlawrev-3752	739	92	have	have	AUX
inlawrev-3752	739	93	had	have	VERB
inlawrev-3752	739	94	a	a	DET
inlawrev-3752	739	95	stronger	strong	ADJ
inlawrev-3752	739	96	voice	voice	NOUN
inlawrev-3752	739	97	in	in	ADP
inlawrev-3752	739	98	the	the	DET
inlawrev-3752	739	99	investment	investment	NOUN
inlawrev-3752	739	100	decisions	decision	NOUN
inlawrev-3752	739	101	of	of	ADP
inlawrev-3752	739	102	the	the	DET
inlawrev-3752	739	103	supporting	support	VERB
inlawrev-3752	739	104	organizations.^^^	organizations.^^^	PROPN
inlawrev-3752	739	105	c	c	NOUN
inlawrev-3752	739	106	loans	loan	NOUN
inlawrev-3752	739	107	to	to	ADP
inlawrev-3752	739	108	donors	donor	NOUN
inlawrev-3752	739	109	:	:	PUNCT
inlawrev-3752	739	110	abuse	abuse	NOUN
inlawrev-3752	739	111	ofa	ofa	PROPN
inlawrev-3752	739	112	different	different	ADJ
inlawrev-3752	739	113	color	color	NOUN
inlawrev-3752	739	114	a	a	DET
inlawrev-3752	739	115	2004	2004	NUM
inlawrev-3752	739	116	chronicle	chronicle	NOUN
inlawrev-3752	739	117	of	of	ADP
inlawrev-3752	739	118	philanthropy	philanthropy	NOUN
inlawrev-3752	739	119	article	article	NOUN
inlawrev-3752	739	120	,	,	PUNCT
inlawrev-3752	739	121	donors	donor	NOUN
inlawrev-3752	739	122	set	set	VERB
inlawrev-3752	739	123	up	up	ADP
inlawrev-3752	739	124	grant	grant	NOUN
inlawrev-3752	739	125	-	-	PUNCT
inlawrev-3752	739	126	making	make	VERB
inlawrev-3752	739	127	groups	group	NOUN
inlawrev-3752	739	128	,	,	PUNCT
inlawrev-3752	739	129	then	then	ADV
inlawrev-3752	739	130	borrow	borrow	VERB
inlawrev-3752	739	131	back	back	ADV
inlawrev-3752	739	132	their	their	PRON
inlawrev-3752	739	133	gifts	gift	NOUN
inlawrev-3752	739	134	,	,	PUNCT
inlawrev-3752	739	135	reawakened	reawaken	VERB
inlawrev-3752	739	136	lawmakers	lawmaker	NOUN
inlawrev-3752	739	137	'	'	PART
inlawrev-3752	739	138	attention	attention	NOUN
inlawrev-3752	739	139	to	to	ADP
inlawrev-3752	739	140	the	the	DET
inlawrev-3752	739	141	abuses	abuse	NOUN
inlawrev-3752	739	142	occurring	occur	VERB
inlawrev-3752	739	143	with	with	ADP
inlawrev-3752	739	144	supporting	support	VERB
inlawrev-3752	739	145	organizations.^^^	organizations.^^^	PROPN
inlawrev-3752	739	146	focusing	focus	VERB
inlawrev-3752	739	147	largely	largely	ADV
inlawrev-3752	739	148	on	on	ADP
inlawrev-3752	739	149	shady	shady	ADJ
inlawrev-3752	739	150	lending	lending	NOUN
inlawrev-3752	739	151	transactions	transaction	NOUN
inlawrev-3752	739	152	,	,	PUNCT
inlawrev-3752	739	153	the	the	DET
inlawrev-3752	739	154	article	article	NOUN
inlawrev-3752	739	155	exposed	expose	VERB
inlawrev-3752	739	156	several	several	ADJ
inlawrev-3752	739	157	acts	act	NOUN
inlawrev-3752	739	158	of	of	ADP
inlawrev-3752	739	159	questionable	questionable	ADJ
inlawrev-3752	739	160	legitimacy.^^^	legitimacy.^^^	NOUN
inlawrev-3752	739	161	for	for	ADP
inlawrev-3752	739	162	example	example	NOUN
inlawrev-3752	739	163	,	,	PUNCT
inlawrev-3752	739	164	the	the	DET
inlawrev-3752	739	165	muralt	muralt	PROPN
inlawrev-3752	739	166	family	family	PROPN
inlawrev-3752	739	167	foundation	foundation	PROPN
inlawrev-3752	739	168	was	be	AUX
inlawrev-3752	739	169	founded	found	VERB
inlawrev-3752	739	170	by	by	ADP
inlawrev-3752	739	171	a	a	DET
inlawrev-3752	739	172	father	father	NOUN
inlawrev-3752	739	173	and	and	CCONJ
inlawrev-3752	739	174	son	son	NOUN
inlawrev-3752	739	175	209	209	NUM
inlawrev-3752	739	176	.	.	PUNCT
inlawrev-3752	740	1	teitelbaum	teitelbaum	PROPN
inlawrev-3752	740	2	,	,	PUNCT
inlawrev-3752	740	3	^wpra	^wpra	PRON
inlawrev-3752	740	4	note	note	NOUN
inlawrev-3752	740	5	208	208	NUM
inlawrev-3752	740	6	,	,	PUNCT
inlawrev-3752	740	7	at	at	ADP
inlawrev-3752	740	8	44	44	NUM
inlawrev-3752	740	9	.	.	SYM
inlawrev-3752	740	10	210	210	NUM
inlawrev-3752	740	11	.	.	PUNCT
inlawrev-3752	741	1	perman	perman	NOUN
inlawrev-3752	741	2	,	,	PUNCT
inlawrev-3752	741	3	jwpra	jwpra	ADJ
inlawrev-3752	741	4	note	note	NOUN
inlawrev-3752	741	5	208	208	NUM
inlawrev-3752	741	6	,	,	PUNCT
inlawrev-3752	741	7	at	at	ADP
inlawrev-3752	741	8	58	58	NUM
inlawrev-3752	741	9	.	.	PUNCT
inlawrev-3752	742	1	211	211	NUM
inlawrev-3752	742	2	.	.	PUNCT
inlawrev-3752	743	1	the	the	DET
inlawrev-3752	743	2	supporting	support	VERB
inlawrev-3752	743	3	organizations	organization	NOUN
inlawrev-3752	743	4	(	(	PUNCT
inlawrev-3752	743	5	collectively	collectively	ADV
inlawrev-3752	743	6	)	)	PUNCT
inlawrev-3752	743	7	had	have	VERB
inlawrev-3752	743	8	relationships	relationship	NOUN
inlawrev-3752	743	9	with	with	ADP
inlawrev-3752	743	10	thirteen	thirteen	NUM
inlawrev-3752	743	11	charities	charity	NOUN
inlawrev-3752	743	12	,	,	PUNCT
inlawrev-3752	743	13	several	several	ADJ
inlawrev-3752	743	14	of	of	ADP
inlawrev-3752	743	15	which	which	PRON
inlawrev-3752	743	16	are	be	AUX
inlawrev-3752	743	17	sophisticated	sophisticated	ADJ
inlawrev-3752	743	18	and	and	CCONJ
inlawrev-3752	743	19	well	well	ADV
inlawrev-3752	743	20	-	-	PUNCT
inlawrev-3752	743	21	known	know	VERB
inlawrev-3752	743	22	:	:	PUNCT
inlawrev-3752	743	23	colonial	colonial	ADJ
inlawrev-3752	743	24	williamsburg	williamsburg	PROPN
inlawrev-3752	743	25	,	,	PUNCT
inlawrev-3752	743	26	macalaster	macalaster	NOUN
inlawrev-3752	743	27	college	college	NOUN
inlawrev-3752	743	28	,	,	PUNCT
inlawrev-3752	743	29	memorial	memorial	ADJ
inlawrev-3752	743	30	sloan	sloan	NOUN
inlawrev-3752	743	31	-	-	PUNCT
inlawrev-3752	743	32	kettering	kettering	PROPN
inlawrev-3752	743	33	cancer	cancer	NOUN
inlawrev-3752	743	34	center	center	NOUN
inlawrev-3752	743	35	,	,	PUNCT
inlawrev-3752	743	36	the	the	DET
inlawrev-3752	743	37	metropolitan	metropolitan	PROPN
inlawrev-3752	743	38	museum	museum	PROPN
inlawrev-3752	743	39	of	of	ADP
inlawrev-3752	743	40	art	art	PROPN
inlawrev-3752	743	41	,	,	PUNCT
inlawrev-3752	743	42	the	the	DET
inlawrev-3752	743	43	open	open	ADJ
inlawrev-3752	743	44	space	space	PROPN
inlawrev-3752	743	45	institute	institute	PROPN
inlawrev-3752	743	46	,	,	PUNCT
inlawrev-3752	743	47	the	the	DET
inlawrev-3752	743	48	scenic	scenic	ADJ
inlawrev-3752	743	49	hudson	hudson	PROPN
inlawrev-3752	743	50	land	land	PROPN
inlawrev-3752	743	51	trust	trust	PROPN
inlawrev-3752	743	52	,	,	PUNCT
inlawrev-3752	743	53	inc	inc	PROPN
inlawrev-3752	743	54	.	.	PROPN
inlawrev-3752	743	55	,	,	PUNCT
inlawrev-3752	743	56	the	the	DET
inlawrev-3752	743	57	wildlife	wildlife	NOUN
inlawrev-3752	743	58	conservation	conservation	NOUN
inlawrev-3752	743	59	society	society	NOUN
inlawrev-3752	743	60	,	,	PUNCT
inlawrev-3752	743	61	vivian	vivian	PROPN
inlawrev-3752	743	62	beaumont	beaumont	PROPN
inlawrev-3752	743	63	theater	theater	PROPN
inlawrev-3752	743	64	,	,	PUNCT
inlawrev-3752	743	65	inc	inc	PROPN
inlawrev-3752	743	66	.	.	PROPN
inlawrev-3752	743	67	,	,	PUNCT
inlawrev-3752	743	68	philharmonic	philharmonic	NOUN
inlawrev-3752	743	69	-	-	PUNCT
inlawrev-3752	743	70	symphony	symphony	ADJ
inlawrev-3752	743	71	society	society	NOUN
inlawrev-3752	743	72	ofnew	ofnew	PROPN
inlawrev-3752	743	73	york	york	PROPN
inlawrev-3752	743	74	,	,	PUNCT
inlawrev-3752	743	75	inc	inc	PROPN
inlawrev-3752	743	76	.	.	PROPN
inlawrev-3752	743	77	,	,	PUNCT
inlawrev-3752	743	78	and	and	CCONJ
inlawrev-3752	743	79	the	the	DET
inlawrev-3752	743	80	chamber	chamber	NOUN
inlawrev-3752	743	81	music	music	NOUN
inlawrev-3752	743	82	society	society	NOUN
inlawrev-3752	743	83	of	of	ADP
inlawrev-3752	743	84	lincoln	lincoln	PROPN
inlawrev-3752	743	85	center	center	PROPN
inlawrev-3752	743	86	,	,	PUNCT
inlawrev-3752	743	87	inc	inc	PROPN
inlawrev-3752	743	88	.	.	PROPN
inlawrev-3752	743	89	see	see	VERB
inlawrev-3752	743	90	fabrikant	fabrikant	PROPN
inlawrev-3752	743	91	,	,	PUNCT
inlawrev-3752	743	92	supra	supra	PROPN
inlawrev-3752	743	93	note	note	NOUN
inlawrev-3752	743	94	208	208	NUM
inlawrev-3752	743	95	,	,	PUNCT
inlawrev-3752	743	96	at	at	ADP
inlawrev-3752	743	97	d4	d4	PROPN
inlawrev-3752	743	98	.	.	PUNCT
inlawrev-3752	744	1	212	212	NUM
inlawrev-3752	744	2	.	.	PUNCT
inlawrev-3752	745	1	teitelbaum	teitelbaum	PROPN
inlawrev-3752	745	2	,	,	PUNCT
inlawrev-3752	745	3	supra	supra	PROPN
inlawrev-3752	745	4	note	note	NOUN
inlawrev-3752	745	5	208	208	NUM
inlawrev-3752	745	6	,	,	PUNCT
inlawrev-3752	745	7	at	at	ADP
inlawrev-3752	745	8	44	44	NUM
inlawrev-3752	745	9	.	.	PUNCT
inlawrev-3752	745	10	213	213	NUM
inlawrev-3752	745	11	.	.	PUNCT
inlawrev-3752	746	1	i	i	PRON
inlawrev-3752	746	2	d.	d.	PROPN
inlawrev-3752	746	3	214	214	NUM
inlawrev-3752	746	4	.	.	PUNCT
inlawrev-3752	747	1	perman	perman	NOUN
inlawrev-3752	747	2	,	,	PUNCT
inlawrev-3752	747	3	supra	supra	PROPN
inlawrev-3752	747	4	note	note	NOUN
inlawrev-3752	747	5	208	208	NUM
inlawrev-3752	747	6	,	,	PUNCT
inlawrev-3752	747	7	at	at	ADP
inlawrev-3752	747	8	58	58	NUM
inlawrev-3752	747	9	.	.	PUNCT
inlawrev-3752	748	1	215	215	NUM
inlawrev-3752	748	2	.	.	PUNCT
inlawrev-3752	749	1	teitelbaum	teitelbaum	PROPN
inlawrev-3752	749	2	,	,	PUNCT
inlawrev-3752	749	3	supra	supra	PROPN
inlawrev-3752	749	4	note	note	NOUN
inlawrev-3752	749	5	208	208	NUM
inlawrev-3752	749	6	,	,	PUNCT
inlawrev-3752	749	7	at	at	ADP
inlawrev-3752	749	8	44	44	NUM
inlawrev-3752	749	9	.	.	PUNCT
inlawrev-3752	749	10	216	216	NUM
inlawrev-3752	749	11	.	.	X
inlawrev-3752	750	1	rambler	rambler	PROPN
inlawrev-3752	750	2	,	,	PUNCT
inlawrev-3752	750	3	supra	supra	PROPN
inlawrev-3752	750	4	note	note	NOUN
inlawrev-3752	750	5	208	208	NUM
inlawrev-3752	750	6	,	,	PUNCT
inlawrev-3752	750	7	at	at	ADP
inlawrev-3752	750	8	1385	1385	NUM
inlawrev-3752	750	9	-	-	SYM
inlawrev-3752	750	10	86	86	NUM
inlawrev-3752	750	11	.	.	PUNCT
inlawrev-3752	751	1	217	217	NUM
inlawrev-3752	751	2	.	.	PUNCT
inlawrev-3752	752	1	perman	perman	NOUN
inlawrev-3752	752	2	,	,	PUNCT
inlawrev-3752	752	3	jmpra	jmpra	PROPN
inlawrev-3752	752	4	note	note	NOUN
inlawrev-3752	752	5	208	208	NUM
inlawrev-3752	752	6	,	,	PUNCT
inlawrev-3752	752	7	at	at	ADP
inlawrev-3752	752	8	58	58	NUM
inlawrev-3752	752	9	.	.	PUNCT
inlawrev-3752	753	1	218	218	NUM
inlawrev-3752	753	2	.	.	PUNCT
inlawrev-3752	754	1	see	see	VERB
inlawrev-3752	754	2	rambler	rambler	PROPN
inlawrev-3752	754	3	,	,	PUNCT
inlawrev-3752	754	4	supra	supra	PROPN
inlawrev-3752	754	5	note	note	NOUN
inlawrev-3752	754	6	208	208	NUM
inlawrev-3752	754	7	,	,	PUNCT
inlawrev-3752	754	8	at	at	ADP
inlawrev-3752	754	9	1388	1388	NUM
inlawrev-3752	754	10	.	.	PUNCT
inlawrev-3752	755	1	219	219	NUM
inlawrev-3752	755	2	.	.	PUNCT
inlawrev-3752	756	1	see	see	VERB
inlawrev-3752	756	2	harvey	harvey	PROPN
inlawrev-3752	756	3	lipman	lipman	PROPN
inlawrev-3752	756	4	&	&	CCONJ
inlawrev-3752	756	5	grant	grant	PROPN
inlawrev-3752	756	6	williams	williams	PROPN
inlawrev-3752	756	7	,	,	PUNCT
inlawrev-3752	756	8	donors	donor	NOUN
inlawrev-3752	756	9	set	set	VERB
inlawrev-3752	756	10	up	up	ADP
inlawrev-3752	756	11	grant	grant	NOUN
inlawrev-3752	756	12	-	-	PUNCT
inlawrev-3752	756	13	making	make	VERB
inlawrev-3752	756	14	groups	group	NOUN
inlawrev-3752	756	15	,	,	PUNCT
inlawrev-3752	756	16	then	then	ADV
inlawrev-3752	756	17	borrow	borrow	VERB
inlawrev-3752	756	18	back	back	ADV
inlawrev-3752	756	19	their	their	PRON
inlawrev-3752	756	20	gifts	gift	NOUN
inlawrev-3752	756	21	,	,	PUNCT
inlawrev-3752	756	22	chron	chron	NOUN
inlawrev-3752	756	23	.	.	PUNCT
inlawrev-3752	757	1	of	of	ADP
inlawrev-3752	757	2	pheanthropy	pheanthropy	PROPN
inlawrev-3752	757	3	,	,	PUNCT
inlawrev-3752	757	4	feb	feb	PROPN
inlawrev-3752	757	5	.	.	PROPN
inlawrev-3752	757	6	5	5	NUM
inlawrev-3752	757	7	,	,	PUNCT
inlawrev-3752	757	8	2004	2004	NUM
inlawrev-3752	757	9	,	,	PUNCT
inlawrev-3752	757	10	at	at	ADP
inlawrev-3752	757	11	12	12	NUM
inlawrev-3752	757	12	.	.	NOUN
inlawrev-3752	757	13	220	220	NUM
inlawrev-3752	757	14	.	.	PUNCT
inlawrev-3752	758	1	i	i	PRON
inlawrev-3752	758	2	d.	d.	PROPN
inlawrev-3752	758	3	2006	2006	NUM
inlawrev-3752	758	4	]	]	PUNCT
inlawrev-3752	758	5	supporting	support	VERB
inlawrev-3752	758	6	the	the	DET
inlawrev-3752	758	7	supporting	support	VERB
inlawrev-3752	758	8	organization	organization	NOUN
inlawrev-3752	758	9	235	235	NUM
inlawrev-3752	758	10	to	to	PART
inlawrev-3752	758	11	support	support	VERB
inlawrev-3752	758	12	a	a	DET
inlawrev-3752	758	13	children	child	NOUN
inlawrev-3752	758	14	's	's	PART
inlawrev-3752	758	15	shelter.^^	shelter.^^	NOUN
inlawrev-3752	758	16	'	'	PUNCT
inlawrev-3752	758	17	after	after	ADP
inlawrev-3752	758	18	funding	fund	VERB
inlawrev-3752	758	19	the	the	DET
inlawrev-3752	758	20	foundation	foundation	NOUN
inlawrev-3752	758	21	with	with	ADP
inlawrev-3752	758	22	$	$	SYM
inlawrev-3752	758	23	1.4	1.4	NUM
inlawrev-3752	758	24	million	million	NUM
inlawrev-3752	758	25	,	,	PUNCT
inlawrev-3752	758	26	however	however	ADV
inlawrev-3752	758	27	,	,	PUNCT
inlawrev-3752	758	28	the	the	DET
inlawrev-3752	758	29	founders	founder	NOUN
inlawrev-3752	758	30	borrowed	borrow	VERB
inlawrev-3752	758	31	back	back	ADV
inlawrev-3752	758	32	$	$	SYM
inlawrev-3752	758	33	758,000	758,000	NUM
inlawrev-3752	758	34	and	and	CCONJ
inlawrev-3752	758	35	used	use	VERB
inlawrev-3752	758	36	the	the	DET
inlawrev-3752	758	37	proceeds	proceed	NOUN
inlawrev-3752	758	38	for	for	ADP
inlawrev-3752	758	39	personal	personal	ADJ
inlawrev-3752	758	40	purposes.^^^	purposes.^^^	NOUN
inlawrev-3752	758	41	similarly	similarly	ADV
inlawrev-3752	758	42	,	,	PUNCT
inlawrev-3752	758	43	the	the	DET
inlawrev-3752	758	44	hill	hill	NOUN
inlawrev-3752	758	45	family	family	PROPN
inlawrev-3752	758	46	foundation	foundation	NOUN
inlawrev-3752	758	47	was	be	AUX
inlawrev-3752	758	48	generous	generous	ADJ
inlawrev-3752	758	49	in	in	ADP
inlawrev-3752	758	50	making	make	VERB
inlawrev-3752	758	51	loans	loan	NOUN
inlawrev-3752	758	52	to	to	ADP
inlawrev-3752	758	53	its	its	PRON
inlawrev-3752	758	54	founder	founder	NOUN
inlawrev-3752	758	55	.	.	PUNCT
inlawrev-3752	759	1	the	the	DET
inlawrev-3752	759	2	foundation	foundation	NOUN
inlawrev-3752	759	3	was	be	AUX
inlawrev-3752	759	4	funded	fund	VERB
inlawrev-3752	759	5	with	with	ADP
inlawrev-3752	759	6	real	real	ADJ
inlawrev-3752	759	7	estate	estate	NOUN
inlawrev-3752	759	8	sold	sell	VERB
inlawrev-3752	759	9	for	for	ADP
inlawrev-3752	759	10	$	$	SYM
inlawrev-3752	759	11	225,917	225,917	NUM
inlawrev-3752	759	12	—	—	PUNCT
inlawrev-3752	759	13	the	the	DET
inlawrev-3752	759	14	bulk	bulk	NOUN
inlawrev-3752	759	15	of	of	ADP
inlawrev-3752	759	16	which	which	PRON
inlawrev-3752	759	17	(	(	PUNCT
inlawrev-3752	759	18	$	$	SYM
inlawrev-3752	759	19	220,655	220,655	NUM
inlawrev-3752	759	20	)	)	PUNCT
inlawrev-3752	759	21	was	be	AUX
inlawrev-3752	759	22	returned	return	VERB
inlawrev-3752	759	23	to	to	ADP
inlawrev-3752	759	24	spencer	spencer	PROPN
inlawrev-3752	759	25	hill	hill	PROPN
inlawrev-3752	759	26	,	,	PUNCT
inlawrev-3752	759	27	the	the	DET
inlawrev-3752	759	28	founder	founder	NOUN
inlawrev-3752	759	29	and	and	CCONJ
inlawrev-3752	759	30	donor	donor	NOUN
inlawrev-3752	759	31	,	,	PUNCT
inlawrev-3752	759	32	in	in	ADP
inlawrev-3752	759	33	two	two	NUM
inlawrev-3752	759	34	loans.^^^	loans.^^^	NOUN
inlawrev-3752	759	35	the	the	DET
inlawrev-3752	759	36	funds	fund	NOUN
inlawrev-3752	759	37	were	be	AUX
inlawrev-3752	759	38	used	use	VERB
inlawrev-3752	759	39	to	to	PART
inlawrev-3752	759	40	pay	pay	VERB
inlawrev-3752	759	41	off	off	ADP
inlawrev-3752	759	42	the	the	DET
inlawrev-3752	759	43	donor	donor	NOUN
inlawrev-3752	759	44	's	's	PART
inlawrev-3752	759	45	personal	personal	ADJ
inlawrev-3752	759	46	loans	loan	NOUN
inlawrev-3752	759	47	and	and	CCONJ
inlawrev-3752	759	48	to	to	PART
inlawrev-3752	759	49	invest	invest	VERB
inlawrev-3752	759	50	in	in	ADP
inlawrev-3752	759	51	real	real	ADJ
inlawrev-3752	759	52	estate.^^"^	estate.^^"^	NOUN
inlawrev-3752	759	53	any	any	DET
inlawrev-3752	759	54	profits	profit	NOUN
inlawrev-3752	759	55	from	from	ADP
inlawrev-3752	759	56	the	the	DET
inlawrev-3752	759	57	real	real	ADJ
inlawrev-3752	759	58	estate	estate	NOUN
inlawrev-3752	759	59	investment	investment	NOUN
inlawrev-3752	759	60	belonged	belong	VERB
inlawrev-3752	759	61	to	to	ADP
inlawrev-3752	759	62	the	the	DET
inlawrev-3752	759	63	donor	donor	NOUN
inlawrev-3752	759	64	,	,	PUNCT
inlawrev-3752	759	65	not	not	PART
inlawrev-3752	759	66	to	to	ADP
inlawrev-3752	759	67	the	the	DET
inlawrev-3752	759	68	charity.^^^	charity.^^^	NOUN
inlawrev-3752	759	69	the	the	DET
inlawrev-3752	759	70	malecha	malecha	PROPN
inlawrev-3752	759	71	family	family	NOUN
inlawrev-3752	759	72	foundation	foundation	NOUN
inlawrev-3752	759	73	also	also	ADV
inlawrev-3752	759	74	loaned	loan	VERB
inlawrev-3752	759	75	the	the	DET
inlawrev-3752	759	76	majority	majority	NOUN
inlawrev-3752	759	77	of	of	ADP
inlawrev-3752	759	78	its	its	PRON
inlawrev-3752	759	79	assets	asset	NOUN
inlawrev-3752	759	80	to	to	ADP
inlawrev-3752	759	81	its	its	PRON
inlawrev-3752	759	82	donor	donor	NOUN
inlawrev-3752	759	83	.	.	PUNCT
inlawrev-3752	760	1	four	four	NUM
inlawrev-3752	760	2	months	month	NOUN
inlawrev-3752	760	3	after	after	ADP
inlawrev-3752	760	4	its	its	PRON
inlawrev-3752	760	5	initial	initial	ADJ
inlawrev-3752	760	6	funding	funding	NOUN
inlawrev-3752	760	7	of	of	ADP
inlawrev-3752	760	8	$	$	SYM
inlawrev-3752	760	9	1	1	NUM
inlawrev-3752	760	10	,	,	PUNCT
inlawrev-3752	760	11	000,000	000,000	NUM
inlawrev-3752	760	12	,	,	PUNCT
inlawrev-3752	760	13	the	the	DET
inlawrev-3752	760	14	charity	charity	NOUN
inlawrev-3752	760	15	loaned	loan	VERB
inlawrev-3752	760	16	mr	mr	PROPN
inlawrev-3752	760	17	.	.	PROPN
inlawrev-3752	760	18	malecha	malecha	PROPN
inlawrev-3752	760	19	$	$	SYM
inlawrev-3752	760	20	800,000	800,000	NUM
inlawrev-3752	760	21	of	of	ADP
inlawrev-3752	760	22	his	his	PRON
inlawrev-3752	760	23	original	original	ADJ
inlawrev-3752	760	24	donation	donation	NOUN
inlawrev-3752	760	25	.	.	PUNCT
inlawrev-3752	761	1	the	the	DET
inlawrev-3752	761	2	contribution	contribution	NOUN
inlawrev-3752	761	3	entitled	entitle	VERB
inlawrev-3752	761	4	mr	mr	PROPN
inlawrev-3752	761	5	.	.	PROPN
inlawrev-3752	761	6	malecha	malecha	PROPN
inlawrev-3752	761	7	to	to	ADP
inlawrev-3752	761	8	a	a	DET
inlawrev-3752	761	9	charitable	charitable	ADJ
inlawrev-3752	761	10	income	income	NOUN
inlawrev-3752	761	11	tax	tax	NOUN
inlawrev-3752	761	12	deduction	deduction	NOUN
inlawrev-3752	761	13	even	even	ADV
inlawrev-3752	761	14	though	though	SCONJ
inlawrev-3752	761	15	the	the	DET
inlawrev-3752	761	16	loan	loan	NOUN
inlawrev-3752	761	17	allowed	allow	VERB
inlawrev-3752	761	18	him	he	PRON
inlawrev-3752	761	19	to	to	PART
inlawrev-3752	761	20	retain	retain	VERB
inlawrev-3752	761	21	the	the	DET
inlawrev-3752	761	22	use	use	NOUN
inlawrev-3752	761	23	of	of	ADP
inlawrev-3752	761	24	the	the	DET
inlawrev-3752	761	25	majority	majority	NOUN
inlawrev-3752	761	26	of	of	ADP
inlawrev-3752	761	27	the	the	DET
inlawrev-3752	761	28	funds	fund	NOUN
inlawrev-3752	761	29	he	he	PRON
inlawrev-3752	761	30	had	have	VERB
inlawrev-3752	761	31	contributed.^^^	contributed.^^^	PROPN
inlawrev-3752	761	32	a	a	DET
inlawrev-3752	761	33	fourth	fourth	ADJ
inlawrev-3752	761	34	supporting	support	VERB
inlawrev-3752	761	35	organization	organization	NOUN
inlawrev-3752	761	36	,	,	PUNCT
inlawrev-3752	761	37	the	the	DET
inlawrev-3752	761	38	rock	rock	NOUN
inlawrev-3752	761	39	and	and	CCONJ
inlawrev-3752	761	40	terri	terri	PROPN
inlawrev-3752	761	41	ballstaedt	ballstaedt	PROPN
inlawrev-3752	761	42	charitable	charitable	ADJ
inlawrev-3752	761	43	supporting	support	VERB
inlawrev-3752	761	44	organization	organization	NOUN
inlawrev-3752	761	45	,	,	PUNCT
inlawrev-3752	761	46	returned	return	VERB
inlawrev-3752	761	47	its	its	PRON
inlawrev-3752	761	48	entire	entire	ADJ
inlawrev-3752	761	49	initial	initial	ADJ
inlawrev-3752	761	50	funding	funding	NOUN
inlawrev-3752	761	51	amount	amount	NOUN
inlawrev-3752	761	52	of	of	ADP
inlawrev-3752	761	53	$	$	SYM
inlawrev-3752	761	54	186,000	186,000	NUM
inlawrev-3752	761	55	to	to	ADP
inlawrev-3752	761	56	its	its	PRON
inlawrev-3752	761	57	donors	donor	NOUN
inlawrev-3752	761	58	as	as	ADP
inlawrev-3752	761	59	a	a	DET
inlawrev-3752	761	60	loan.^^^	loan.^^^	PROPN
inlawrev-3752	761	61	mr	mr	PROPN
inlawrev-3752	761	62	.	.	PROPN
inlawrev-3752	761	63	ballstaedt	ballstaedt	PROPN
inlawrev-3752	761	64	originally	originally	ADV
inlawrev-3752	761	65	secured	secure	VERB
inlawrev-3752	761	66	the	the	DET
inlawrev-3752	761	67	loan	loan	NOUN
inlawrev-3752	761	68	with	with	ADP
inlawrev-3752	761	69	his	his	PRON
inlawrev-3752	761	70	home	home	NOUN
inlawrev-3752	761	71	,	,	PUNCT
inlawrev-3752	761	72	but	but	CCONJ
inlawrev-3752	761	73	,	,	PUNCT
inlawrev-3752	761	74	as	as	SCONJ
inlawrev-3752	761	75	debts	debt	NOUN
inlawrev-3752	761	76	to	to	ADP
inlawrev-3752	761	77	arm's	arm'	NOUN
inlawrev-3752	761	78	-	-	PUNCT
inlawrev-3752	761	79	length	length	NOUN
inlawrev-3752	761	80	creditors	creditor	NOUN
inlawrev-3752	761	81	grew	grow	VERB
inlawrev-3752	761	82	,	,	PUNCT
inlawrev-3752	761	83	the	the	DET
inlawrev-3752	761	84	supporting	support	VERB
inlawrev-3752	761	85	organization	organization	NOUN
inlawrev-3752	761	86	released	release	VERB
inlawrev-3752	761	87	the	the	DET
inlawrev-3752	761	88	security	security	NOUN
inlawrev-3752	761	89	interest	interest	NOUN
inlawrev-3752	761	90	,	,	PUNCT
inlawrev-3752	761	91	leaving	leave	VERB
inlawrev-3752	761	92	the	the	DET
inlawrev-3752	761	93	loan	loan	NOUN
inlawrev-3752	761	94	unsecured.^^^	unsecured.^^^	NOUN
inlawrev-3752	761	95	the	the	DET
inlawrev-3752	761	96	chronicle	chronicle	NOUN
inlawrev-3752	761	97	reported	report	VERB
inlawrev-3752	761	98	that	that	SCONJ
inlawrev-3752	761	99	these	these	DET
inlawrev-3752	761	100	lending	lending	NOUN
inlawrev-3752	761	101	transactions	transaction	NOUN
inlawrev-3752	761	102	,	,	PUNCT
inlawrev-3752	761	103	although	although	SCONJ
inlawrev-3752	761	104	surprising	surprising	ADJ
inlawrev-3752	761	105	,	,	PUNCT
inlawrev-3752	761	106	are	be	AUX
inlawrev-3752	761	107	not	not	PART
inlawrev-3752	761	108	uncommon	uncommon	ADJ
inlawrev-3752	761	109	enough.^^^	enough.^^^	PROPN
inlawrev-3752	761	110	an	an	DET
inlawrev-3752	761	111	examination	examination	NOUN
inlawrev-3752	761	112	of	of	ADP
inlawrev-3752	761	113	irs	irs	PROPN
inlawrev-3752	761	114	form	form	VERB
inlawrev-3752	761	115	990	990	NUM
inlawrev-3752	761	116	data	datum	NOUN
inlawrev-3752	761	117	exposed	expose	VERB
inlawrev-3752	761	118	eighteen	eighteen	NUM
inlawrev-3752	761	119	organizations	organization	NOUN
inlawrev-3752	761	120	that	that	PRON
inlawrev-3752	761	121	extended	extend	VERB
inlawrev-3752	761	122	loans	loan	NOUN
inlawrev-3752	761	123	of	of	ADP
inlawrev-3752	761	124	$	$	SYM
inlawrev-3752	761	125	100,000	100,000	NUM
inlawrev-3752	761	126	or	or	CCONJ
inlawrev-3752	761	127	more	more	ADJ
inlawrev-3752	761	128	to	to	ADP
inlawrev-3752	761	129	officers	officer	NOUN
inlawrev-3752	761	130	and	and	CCONJ
inlawrev-3752	761	131	directors	director	NOUN
inlawrev-3752	761	132	between	between	ADP
inlawrev-3752	761	133	1998	1998	NUM
inlawrev-3752	761	134	and	and	CCONJ
inlawrev-3752	761	135	2001.^^^	2001.^^^	NUM
inlawrev-3752	761	136	the	the	DET
inlawrev-3752	761	137	loans	loan	NOUN
inlawrev-3752	761	138	totaled	total	VERB
inlawrev-3752	761	139	over	over	ADP
inlawrev-3752	761	140	$	$	SYM
inlawrev-3752	761	141	7	7	NUM
inlawrev-3752	761	142	million	million	NUM
inlawrev-3752	761	143	,	,	PUNCT
inlawrev-3752	761	144	and	and	CCONJ
inlawrev-3752	761	145	in	in	ADP
inlawrev-3752	761	146	a	a	DET
inlawrev-3752	761	147	majority	majority	NOUN
inlawrev-3752	761	148	of	of	ADP
inlawrev-3752	761	149	the	the	DET
inlawrev-3752	761	150	cases	case	NOUN
inlawrev-3752	761	151	,	,	PUNCT
inlawrev-3752	761	152	the	the	DET
inlawrev-3752	761	153	foundation	foundation	NOUN
inlawrev-3752	761	154	loaned	loan	VERB
inlawrev-3752	761	155	out	out	ADP
inlawrev-3752	761	156	over	over	ADP
inlawrev-3752	761	157	half	half	NOUN
inlawrev-3752	761	158	of	of	ADP
inlawrev-3752	761	159	its	its	PRON
inlawrev-3752	761	160	assets	asset	NOUN
inlawrev-3752	761	161	.	.	PUNCT
inlawrev-3752	762	1	^^^	^^^	PUNCT
inlawrev-3752	762	2	lending	lending	NOUN
inlawrev-3752	762	3	transactions	transaction	NOUN
inlawrev-3752	762	4	between	between	ADP
inlawrev-3752	762	5	a	a	DET
inlawrev-3752	762	6	supporting	support	VERB
inlawrev-3752	762	7	foundation	foundation	NOUN
inlawrev-3752	762	8	and	and	CCONJ
inlawrev-3752	762	9	its	its	PRON
inlawrev-3752	762	10	donors	donor	NOUN
inlawrev-3752	762	11	are	be	AUX
inlawrev-3752	762	12	not	not	PART
inlawrev-3752	762	13	illegal	illegal	ADJ
inlawrev-3752	762	14	.	.	PUNCT
inlawrev-3752	763	1	although	although	SCONJ
inlawrev-3752	763	2	private	private	ADJ
inlawrev-3752	763	3	foundation	foundation	NOUN
inlawrev-3752	763	4	tax	tax	NOUN
inlawrev-3752	763	5	laws	law	NOUN
inlawrev-3752	763	6	ban	ban	VERB
inlawrev-3752	763	7	loans	loan	NOUN
inlawrev-3752	763	8	between	between	ADP
inlawrev-3752	763	9	foundations	foundation	NOUN
inlawrev-3752	763	10	and	and	CCONJ
inlawrev-3752	763	11	disqualified	disqualify	VERB
inlawrev-3752	763	12	persons	person	NOUN
inlawrev-3752	763	13	,	,	PUNCT
inlawrev-3752	763	14	these	these	DET
inlawrev-3752	763	15	rules	rule	NOUN
inlawrev-3752	763	16	do	do	AUX
inlawrev-3752	763	17	not	not	PART
inlawrev-3752	763	18	apply	apply	VERB
inlawrev-3752	763	19	to	to	ADP
inlawrev-3752	763	20	supporting	support	VERB
inlawrev-3752	763	21	organizations.^^^	organizations.^^^	PROPN
inlawrev-3752	763	22	entering	enter	VERB
inlawrev-3752	763	23	into	into	ADP
inlawrev-3752	763	24	these	these	DET
inlawrev-3752	763	25	transactions	transaction	NOUN
inlawrev-3752	763	26	is	be	AUX
inlawrev-3752	763	27	not	not	PART
inlawrev-3752	763	28	illegal	illegal	ADJ
inlawrev-3752	763	29	,	,	PUNCT
inlawrev-3752	763	30	but	but	CCONJ
inlawrev-3752	763	31	it	it	PRON
inlawrev-3752	763	32	is	be	AUX
inlawrev-3752	763	33	not	not	PART
inlawrev-3752	763	34	what	what	PRON
inlawrev-3752	763	35	supporting	support	VERB
inlawrev-3752	763	36	organizations	organization	NOUN
inlawrev-3752	763	37	were	be	AUX
inlawrev-3752	763	38	intended	intend	VERB
inlawrev-3752	763	39	to	to	PART
inlawrev-3752	763	40	accomplish	accomplish	VERB
inlawrev-3752	763	41	.	.	PUNCT
inlawrev-3752	764	1	221	221	NUM
inlawrev-3752	764	2	.	.	PUNCT
inlawrev-3752	765	1	i	i	PRON
inlawrev-3752	765	2	d.	d.	PROPN
inlawrev-3752	765	3	222	222	NUM
inlawrev-3752	765	4	.	.	PUNCT
inlawrev-3752	766	1	the	the	DET
inlawrev-3752	766	2	money	money	NOUN
inlawrev-3752	766	3	was	be	AUX
inlawrev-3752	766	4	used	use	VERB
inlawrev-3752	766	5	to	to	PART
inlawrev-3752	766	6	pay	pay	VERB
inlawrev-3752	766	7	off	off	ADP
inlawrev-3752	766	8	a	a	DET
inlawrev-3752	766	9	bank	bank	NOUN
inlawrev-3752	766	10	loan	loan	NOUN
inlawrev-3752	766	11	owed	owe	VERB
inlawrev-3752	766	12	by	by	ADP
inlawrev-3752	766	13	the	the	DET
inlawrev-3752	766	14	father	father	NOUN
inlawrev-3752	766	15	and	and	CCONJ
inlawrev-3752	766	16	to	to	PART
inlawrev-3752	766	17	invest	invest	VERB
inlawrev-3752	766	18	in	in	ADP
inlawrev-3752	766	19	real	real	ADJ
inlawrev-3752	766	20	estate	estate	NOUN
inlawrev-3752	766	21	and	and	CCONJ
inlawrev-3752	766	22	business	business	NOUN
inlawrev-3752	766	23	prospects	prospect	NOUN
inlawrev-3752	766	24	.	.	PUNCT
inlawrev-3752	767	1	i	i	PRON
inlawrev-3752	767	2	d.	d.	PROPN
inlawrev-3752	767	3	223	223	NUM
inlawrev-3752	767	4	.	.	PUNCT
inlawrev-3752	768	1	i	i	PRON
inlawrev-3752	768	2	d.	d.	PROPN
inlawrev-3752	768	3	224	224	NUM
inlawrev-3752	768	4	.	.	PUNCT
inlawrev-3752	769	1	i	i	PRON
inlawrev-3752	769	2	d	d	PROPN
inlawrev-3752	769	3	225	225	NUM
inlawrev-3752	769	4	.	.	PUNCT
inlawrev-3752	770	1	i	i	PRON
inlawrev-3752	770	2	d	d	PROPN
inlawrev-3752	770	3	226	226	NUM
inlawrev-3752	770	4	.	.	PUNCT
inlawrev-3752	771	1	i	i	PRON
inlawrev-3752	771	2	d	d	PROPN
inlawrev-3752	771	3	227	227	NUM
inlawrev-3752	771	4	.	.	PUNCT
inlawrev-3752	772	1	i	i	PRON
inlawrev-3752	772	2	d	d	PROPN
inlawrev-3752	772	3	228	228	NUM
inlawrev-3752	772	4	.	.	PUNCT
inlawrev-3752	773	1	i	i	PRON
inlawrev-3752	773	2	d.	d.	PROPN
inlawrev-3752	773	3	229	229	NUM
inlawrev-3752	773	4	.	.	PUNCT
inlawrev-3752	774	1	i	i	PRON
inlawrev-3752	774	2	d.	d.	PROPN
inlawrev-3752	774	3	230	230	NUM
inlawrev-3752	774	4	.	.	PUNCT
inlawrev-3752	775	1	i	i	PRON
inlawrev-3752	775	2	d.	d.	PROPN
inlawrev-3752	775	3	this	this	DET
inlawrev-3752	775	4	data	datum	NOUN
inlawrev-3752	775	5	has	have	AUX
inlawrev-3752	775	6	since	since	ADV
inlawrev-3752	775	7	been	be	AUX
inlawrev-3752	775	8	presented	present	VERB
inlawrev-3752	775	9	to	to	ADP
inlawrev-3752	775	10	the	the	DET
inlawrev-3752	775	11	senate	senate	PROPN
inlawrev-3752	775	12	finance	finance	PROPN
inlawrev-3752	775	13	committee	committee	NOUN
inlawrev-3752	775	14	.	.	PUNCT
inlawrev-3752	776	1	see	see	VERB
inlawrev-3752	776	2	gravelle	gravelle	NOUN
inlawrev-3752	776	3	statement	statement	NOUN
inlawrev-3752	776	4	,	,	PUNCT
inlawrev-3752	776	5	supra	supra	PROPN
inlawrev-3752	776	6	note	note	NOUN
inlawrev-3752	776	7	4	4	NUM
inlawrev-3752	776	8	.	.	SYM
inlawrev-3752	776	9	231	231	NUM
inlawrev-3752	776	10	.	.	PUNCT
inlawrev-3752	777	1	lipman	lipman	PROPN
inlawrev-3752	777	2	&	&	CCONJ
inlawrev-3752	777	3	williams	williams	PROPN
inlawrev-3752	777	4	,	,	PUNCT
inlawrev-3752	777	5	supra	supra	PROPN
inlawrev-3752	777	6	note	note	PROPN
inlawrev-3752	777	7	219	219	NUM
inlawrev-3752	777	8	,	,	PUNCT
inlawrev-3752	777	9	at	at	ADP
inlawrev-3752	777	10	13	13	NUM
inlawrev-3752	777	11	.	.	PUNCT
inlawrev-3752	777	12	232	232	NUM
inlawrev-3752	777	13	.	.	PUNCT
inlawrev-3752	777	14	see	see	VERB
inlawrev-3752	777	15	i.r.c	i.r.c	NOUN
inlawrev-3752	777	16	.	.	PUNCT
inlawrev-3752	778	1	§	§	PROPN
inlawrev-3752	778	2	4941(d)(2	4941(d)(2	NOUN
inlawrev-3752	778	3	)	)	PUNCT
inlawrev-3752	778	4	(	(	PUNCT
inlawrev-3752	778	5	2000	2000	NUM
inlawrev-3752	778	6	)	)	PUNCT
inlawrev-3752	778	7	.	.	PUNCT
inlawrev-3752	779	1	236	236	NUM
inlawrev-3752	779	2	indiana	indiana	PROPN
inlawrev-3752	779	3	law	law	NOUN
inlawrev-3752	779	4	review	review	NOUN
inlawrev-3752	779	5	[	[	X
inlawrev-3752	779	6	vol	vol	NOUN
inlawrev-3752	779	7	.	.	PUNCT
inlawrev-3752	780	1	39:207	39:207	NUM
inlawrev-3752	780	2	d.	d.	PROPN
inlawrev-3752	780	3	legislative	legislative	ADJ
inlawrev-3752	780	4	response	response	NOUN
inlawrev-3752	780	5	to	to	ADP
inlawrev-3752	780	6	abuse	abuse	NOUN
inlawrev-3752	780	7	begins	begin	VERB
inlawrev-3752	780	8	after	after	SCONJ
inlawrev-3752	780	9	the	the	DET
inlawrev-3752	780	10	wall	wall	PROPN
inlawrev-3752	780	11	street	street	PROPN
inlawrev-3752	780	12	journal	journal	PROPN
inlawrev-3752	780	13	and	and	CCONJ
inlawrev-3752	780	14	the	the	DET
inlawrev-3752	780	15	chronicle	chronicle	PROPN
inlawrev-3752	780	16	of	of	ADP
inlawrev-3752	780	17	philanthropy	philanthropy	PROPN
inlawrev-3752	780	18	brought	bring	VERB
inlawrev-3752	780	19	these	these	DET
inlawrev-3752	780	20	abuses	abuse	NOUN
inlawrev-3752	780	21	into	into	ADP
inlawrev-3752	780	22	the	the	DET
inlawrev-3752	780	23	spotlight	spotlight	NOUN
inlawrev-3752	780	24	,	,	PUNCT
inlawrev-3752	780	25	several	several	ADJ
inlawrev-3752	780	26	senators	senator	NOUN
inlawrev-3752	780	27	initiated	initiate	VERB
inlawrev-3752	780	28	the	the	DET
inlawrev-3752	780	29	reformation	reformation	NOUN
inlawrev-3752	780	30	of	of	ADP
inlawrev-3752	780	31	supporting	support	VERB
inlawrev-3752	780	32	organizations.^^^	organizations.^^^	PROPN
inlawrev-3752	780	33	on	on	ADP
inlawrev-3752	780	34	june	june	PROPN
inlawrev-3752	780	35	22	22	NUM
inlawrev-3752	780	36	,	,	PUNCT
inlawrev-3752	780	37	2004	2004	NUM
inlawrev-3752	780	38	,	,	PUNCT
inlawrev-3752	780	39	the	the	DET
inlawrev-3752	780	40	senate	senate	PROPN
inlawrev-3752	780	41	finance	finance	PROPN
inlawrev-3752	780	42	committee	committee	PROPN
inlawrev-3752	780	43	gathered	gather	VERB
inlawrev-3752	780	44	a	a	DET
inlawrev-3752	780	45	panel	panel	NOUN
inlawrev-3752	780	46	of	of	ADP
inlawrev-3752	780	47	experts	expert	NOUN
inlawrev-3752	780	48	and	and	CCONJ
inlawrev-3752	780	49	interested	interested	ADJ
inlawrev-3752	780	50	groups	group	NOUN
inlawrev-3752	780	51	to	to	PART
inlawrev-3752	780	52	testify	testify	VERB
inlawrev-3752	780	53	and	and	CCONJ
inlawrev-3752	780	54	to	to	PART
inlawrev-3752	780	55	discuss	discuss	VERB
inlawrev-3752	780	56	potential	potential	ADJ
inlawrev-3752	780	57	changes	change	NOUN
inlawrev-3752	780	58	to	to	ADP
inlawrev-3752	780	59	the	the	DET
inlawrev-3752	780	60	laws	law	NOUN
inlawrev-3752	780	61	governing	govern	VERB
inlawrev-3752	780	62	tax	tax	NOUN
inlawrev-3752	780	63	-	-	PUNCT
inlawrev-3752	780	64	exempt	exempt	ADJ
inlawrev-3752	780	65	organizations.^^"^	organizations.^^"^	NOUN
inlawrev-3752	780	66	the	the	DET
inlawrev-3752	780	67	u.s	u.s	PROPN
inlawrev-3752	780	68	.	.	PROPN
inlawrev-3752	780	69	senate	senate	PROPN
inlawrev-3752	780	70	committee	committee	PROPN
inlawrev-3752	780	71	on	on	ADP
inlawrev-3752	780	72	finance	finance	NOUN
inlawrev-3752	780	73	roundtable	roundtable	ADJ
inlawrev-3752	780	74	on	on	ADP
inlawrev-3752	780	75	tax	tax	NOUN
inlawrev-3752	780	76	exemption	exemption	NOUN
inlawrev-3752	780	77	generated	generate	VERB
inlawrev-3752	780	78	not	not	PART
inlawrev-3752	780	79	only	only	ADV
inlawrev-3752	780	80	ample	ample	ADJ
inlawrev-3752	780	81	concern	concern	NOUN
inlawrev-3752	780	82	regarding	regard	VERB
inlawrev-3752	780	83	the	the	DET
inlawrev-3752	780	84	abuses	abuse	NOUN
inlawrev-3752	780	85	(	(	PUNCT
inlawrev-3752	780	86	and	and	CCONJ
inlawrev-3752	780	87	potential	potential	ADJ
inlawrev-3752	780	88	for	for	ADP
inlawrev-3752	780	89	abuse	abuse	NOUN
inlawrev-3752	780	90	)	)	PUNCT
inlawrev-3752	780	91	in	in	ADP
inlawrev-3752	780	92	the	the	DET
inlawrev-3752	780	93	supporting	support	VERB
inlawrev-3752	780	94	organization	organization	NOUN
inlawrev-3752	780	95	context	context	NOUN
inlawrev-3752	780	96	,	,	PUNCT
inlawrev-3752	780	97	but	but	CCONJ
inlawrev-3752	780	98	it	it	PRON
inlawrev-3752	780	99	also	also	ADV
inlawrev-3752	780	100	found	find	VERB
inlawrev-3752	780	101	support	support	NOUN
inlawrev-3752	780	102	for	for	ADP
inlawrev-3752	780	103	their	their	PRON
inlawrev-3752	780	104	good	good	ADJ
inlawrev-3752	780	105	works	work	NOUN
inlawrev-3752	780	106	and	and	CCONJ
inlawrev-3752	780	107	potential	potential	NOUN
inlawrev-3752	780	108	for	for	ADP
inlawrev-3752	780	109	accomplishing	accomplish	VERB
inlawrev-3752	780	110	charitable	charitable	ADJ
inlawrev-3752	780	111	goals	goal	NOUN
inlawrev-3752	780	112	.	.	PUNCT
inlawrev-3752	781	1	^^^	^^^	PROPN
inlawrev-3752	781	2	mark	mark	PROPN
inlawrev-3752	781	3	everson	everson	PROPN
inlawrev-3752	781	4	,	,	PUNCT
inlawrev-3752	781	5	the	the	DET
inlawrev-3752	781	6	commissioner	commissioner	NOUN
inlawrev-3752	781	7	of	of	ADP
inlawrev-3752	781	8	the	the	DET
inlawrev-3752	781	9	internal	internal	ADJ
inlawrev-3752	781	10	revenue	revenue	NOUN
inlawrev-3752	781	11	service	service	NOUN
inlawrev-3752	781	12	,	,	PUNCT
inlawrev-3752	781	13	testified	testify	VERB
inlawrev-3752	781	14	before	before	ADP
inlawrev-3752	781	15	the	the	DET
inlawrev-3752	781	16	senate	senate	PROPN
inlawrev-3752	781	17	finance	finance	PROPN
inlawrev-3752	781	18	committee	committee	PROPN
inlawrev-3752	781	19	on	on	ADP
inlawrev-3752	781	20	june	june	PROPN
inlawrev-3752	781	21	22	22	NUM
inlawrev-3752	781	22	,	,	PUNCT
inlawrev-3752	781	23	2004.^^^	2004.^^^	NUM
inlawrev-3752	781	24	he	he	PRON
inlawrev-3752	781	25	explained	explain	VERB
inlawrev-3752	781	26	the	the	DET
inlawrev-3752	781	27	concerns	concern	NOUN
inlawrev-3752	781	28	relating	relate	VERB
inlawrev-3752	781	29	to	to	ADP
inlawrev-3752	781	30	supporting	support	VERB
inlawrev-3752	781	31	organizations	organization	NOUN
inlawrev-3752	781	32	,	,	PUNCT
inlawrev-3752	781	33	but	but	CCONJ
inlawrev-3752	781	34	acknowledged	acknowledge	VERB
inlawrev-3752	781	35	the	the	DET
inlawrev-3752	781	36	legitimate	legitimate	ADJ
inlawrev-3752	781	37	use	use	NOUN
inlawrev-3752	781	38	of	of	ADP
inlawrev-3752	781	39	the	the	DET
inlawrev-3752	781	40	structure	structure	NOUN
inlawrev-3752	781	41	:	:	PUNCT
inlawrev-3752	781	42	let	let	VERB
inlawrev-3752	781	43	me	i	PRON
inlawrev-3752	781	44	emphasize	emphasize	VERB
inlawrev-3752	781	45	here	here	ADV
inlawrev-3752	781	46	that	that	SCONJ
inlawrev-3752	781	47	we	we	PRON
inlawrev-3752	781	48	believe	believe	VERB
inlawrev-3752	781	49	the	the	DET
inlawrev-3752	781	50	vast	vast	ADJ
inlawrev-3752	781	51	majority	majority	NOUN
inlawrev-3752	781	52	of	of	ADP
inlawrev-3752	781	53	supporting	support	VERB
inlawrev-3752	781	54	organizations	organization	NOUN
inlawrev-3752	781	55	are	be	AUX
inlawrev-3752	781	56	entirely	entirely	ADV
inlawrev-3752	781	57	legitimate	legitimate	ADJ
inlawrev-3752	781	58	and	and	CCONJ
inlawrev-3752	781	59	upstanding	upstanding	ADJ
inlawrev-3752	781	60	charities	charity	NOUN
inlawrev-3752	781	61	.	.	PUNCT
inlawrev-3752	782	1	however	however	ADV
inlawrev-3752	782	2	,	,	PUNCT
inlawrev-3752	782	3	some	some	DET
inlawrev-3752	782	4	tax	tax	NOUN
inlawrev-3752	782	5	planners	planner	NOUN
inlawrev-3752	782	6	see	see	VERB
inlawrev-3752	782	7	the	the	DET
inlawrev-3752	782	8	supporting	support	VERB
inlawrev-3752	782	9	organization	organization	NOUN
inlawrev-3752	782	10	primarily	primarily	ADV
inlawrev-3752	782	11	as	as	ADP
inlawrev-3752	782	12	a	a	DET
inlawrev-3752	782	13	means	mean	NOUN
inlawrev-3752	782	14	by	by	ADP
inlawrev-3752	782	15	which	which	PRON
inlawrev-3752	782	16	an	an	DET
inlawrev-3752	782	17	organization	organization	NOUN
inlawrev-3752	782	18	's	's	PART
inlawrev-3752	782	19	creator	creator	NOUN
inlawrev-3752	782	20	can	can	AUX
inlawrev-3752	782	21	effectively	effectively	ADV
inlawrev-3752	782	22	operate	operate	VERB
inlawrev-3752	782	23	what	what	PRON
inlawrev-3752	782	24	would	would	AUX
inlawrev-3752	782	25	233	233	NUM
inlawrev-3752	782	26	.	.	PUNCT
inlawrev-3752	783	1	see	see	VERB
inlawrev-3752	783	2	press	press	NOUN
inlawrev-3752	783	3	release	release	NOUN
inlawrev-3752	783	4	,	,	PUNCT
inlawrev-3752	783	5	u.s	u.s	PROPN
inlawrev-3752	783	6	.	.	PROPN
inlawrev-3752	783	7	senate	senate	PROPN
inlawrev-3752	783	8	committee	committee	PROPN
inlawrev-3752	783	9	on	on	ADP
inlawrev-3752	783	10	finance	finance	NOUN
inlawrev-3752	783	11	,	,	PUNCT
inlawrev-3752	783	12	grassley	grassley	NOUN
inlawrev-3752	783	13	,	,	PUNCT
inlawrev-3752	783	14	baucus	baucus	PROPN
inlawrev-3752	783	15	plan	plan	NOUN
inlawrev-3752	783	16	to	to	PART
inlawrev-3752	783	17	take	take	VERB
inlawrev-3752	783	18	aim	aim	NOUN
inlawrev-3752	783	19	at	at	ADP
inlawrev-3752	783	20	abusive	abusive	ADJ
inlawrev-3752	783	21	"	"	PUNCT
inlawrev-3752	783	22	supporting	support	VERB
inlawrev-3752	783	23	organizations	organization	NOUN
inlawrev-3752	783	24	"	"	PUNCT
inlawrev-3752	783	25	for	for	ADP
inlawrev-3752	783	26	charities	charity	NOUN
inlawrev-3752	783	27	(	(	PUNCT
inlawrev-3752	783	28	apr	apr	NOUN
inlawrev-3752	783	29	.	.	PROPN
inlawrev-3752	783	30	25	25	NUM
inlawrev-3752	783	31	,	,	PUNCT
inlawrev-3752	783	32	2005	2005	NUM
inlawrev-3752	783	33	)	)	PUNCT
inlawrev-3752	783	34	(	(	PUNCT
inlawrev-3752	783	35	on	on	ADP
inlawrev-3752	783	36	file	file	NOUN
inlawrev-3752	783	37	with	with	ADP
inlawrev-3752	783	38	author	author	NOUN
inlawrev-3752	783	39	)	)	PUNCT
inlawrev-3752	783	40	,	,	PUNCT
inlawrev-3752	783	41	available	available	ADJ
inlawrev-3752	783	42	at	at	ADP
inlawrev-3752	783	43	http://finance.senate.gov/press/gpress/2005/prg042505.pdf	http://finance.senate.gov/press/gpress/2005/prg042505.pdf	NOUN
inlawrev-3752	783	44	[	[	X
inlawrev-3752	783	45	hereinafter	hereinafter	NOUN
inlawrev-3752	783	46	senate	senate	PROPN
inlawrev-3752	783	47	committee	committee	PROPN
inlawrev-3752	783	48	on	on	ADP
inlawrev-3752	783	49	finance	finance	NOUN
inlawrev-3752	783	50	press	press	NOUN
inlawrev-3752	783	51	release	release	NOUN
inlawrev-3752	783	52	]	]	PUNCT
inlawrev-3752	783	53	.	.	PUNCT
inlawrev-3752	784	1	the	the	DET
inlawrev-3752	784	2	irs	irs	PROPN
inlawrev-3752	784	3	has	have	AUX
inlawrev-3752	784	4	long	long	ADV
inlawrev-3752	784	5	been	be	AUX
inlawrev-3752	784	6	concerned	concern	VERB
inlawrev-3752	784	7	with	with	ADP
inlawrev-3752	784	8	the	the	DET
inlawrev-3752	784	9	potential	potential	NOUN
inlawrev-3752	784	10	for	for	ADP
inlawrev-3752	784	11	abuse	abuse	NOUN
inlawrev-3752	784	12	in	in	ADP
inlawrev-3752	784	13	the	the	DET
inlawrev-3752	784	14	supporting	support	VERB
inlawrev-3752	784	15	organization	organization	NOUN
inlawrev-3752	784	16	context	context	NOUN
inlawrev-3752	784	17	.	.	PUNCT
inlawrev-3752	785	1	see	see	VERB
inlawrev-3752	785	2	ron	ron	PROPN
inlawrev-3752	785	3	shoemaker	shoemaker	PROPN
inlawrev-3752	785	4	&	&	CCONJ
inlawrev-3752	785	5	bill	bill	PROPN
inlawrev-3752	785	6	brockner	brockner	PROPN
inlawrev-3752	785	7	,	,	PUNCT
inlawrev-3752	785	8	control	control	NOUN
inlawrev-3752	785	9	and	and	CCONJ
inlawrev-3752	785	10	power	power	NOUN
inlawrev-3752	785	11	:	:	PUNCT
inlawrev-3752	785	12	issues	issue	NOUN
inlawrev-3752	785	13	involving	involve	VERB
inlawrev-3752	785	14	supporting	support	VERB
inlawrev-3752	785	15	organizations	organization	NOUN
inlawrev-3752	785	16	,	,	PUNCT
inlawrev-3752	785	17	donoradvisedfunds	donoradvisedfund	NOUN
inlawrev-3752	785	18	,	,	PUNCT
inlawrev-3752	785	19	anddisqualified	anddisqualified	ADJ
inlawrev-3752	785	20	person	person	NOUN
inlawrev-3752	785	21	financial	financial	ADJ
inlawrev-3752	785	22	institutions	institution	NOUN
inlawrev-3752	785	23	,	,	PUNCT
inlawrev-3752	785	24	exemptorganizations	exemptorganization	NOUN
inlawrev-3752	785	25	continuingprofessionaleducationprogram	continuingprofessionaleducationprogram	PROPN
inlawrev-3752	785	26	,	,	PUNCT
inlawrev-3752	785	27	part	part	NOUN
inlawrev-3752	785	28	g	g	NOUN
inlawrev-3752	785	29	,	,	PUNCT
inlawrev-3752	785	30	sept	sept	PROPN
inlawrev-3752	785	31	.	.	PROPN
inlawrev-3752	785	32	6	6	NUM
inlawrev-3752	785	33	,	,	PUNCT
inlawrev-3752	785	34	2000	2000	NUM
inlawrev-3752	785	35	,	,	PUNCT
inlawrev-3752	785	36	at	at	ADP
inlawrev-3752	785	37	107	107	NUM
inlawrev-3752	785	38	.	.	PUNCT
inlawrev-3752	786	1	234	234	NUM
inlawrev-3752	786	2	.	.	PUNCT
inlawrev-3752	787	1	charity	charity	NOUN
inlawrev-3752	787	2	oversight	oversight	NOUN
inlawrev-3752	787	3	andreform	andreform	NOUN
inlawrev-3752	787	4	:	:	PUNCT
inlawrev-3752	787	5	keeping	keep	VERB
inlawrev-3752	787	6	bad	bad	ADJ
inlawrev-3752	787	7	things	thing	NOUN
inlawrev-3752	787	8	fromhappening	fromhappene	VERB
inlawrev-3752	787	9	to	to	ADP
inlawrev-3752	787	10	good	good	ADJ
inlawrev-3752	787	11	charities	charity	NOUN
inlawrev-3752	787	12	:	:	PUNCT
inlawrev-3752	787	13	before	before	ADP
inlawrev-3752	787	14	the	the	DET
inlawrev-3752	787	15	s.	s.	PROPN
inlawrev-3752	787	16	comm	comm	NOUN
inlawrev-3752	787	17	.	.	PUNCT
inlawrev-3752	788	1	on	on	ADP
inlawrev-3752	788	2	finance	finance	NOUN
inlawrev-3752	788	3	,	,	PUNCT
inlawrev-3752	788	4	108th	108th	ADJ
inlawrev-3752	788	5	cong	cong	NOUN
inlawrev-3752	788	6	.	.	PUNCT
inlawrev-3752	789	1	(	(	PUNCT
inlawrev-3752	789	2	2004	2004	NUM
inlawrev-3752	789	3	)	)	PUNCT
inlawrev-3752	789	4	,	,	PUNCT
inlawrev-3752	789	5	available	available	ADJ
inlawrev-3752	789	6	at	at	ADP
inlawrev-3752	789	7	http://fmance.senate.gov/	http://fmance.senate.gov/	PROPN
inlawrev-3752	789	8	sitepages	sitepage	NOUN
inlawrev-3752	789	9	/	/	SYM
inlawrev-3752	789	10	hearing062204.htm	hearing062204.htm	NOUN
inlawrev-3752	790	1	[	[	X
inlawrev-3752	790	2	hereinafter	hereinafter	NOUN
inlawrev-3752	790	3	hearings	hearing	NOUN
inlawrev-3752	790	4	]	]	PUNCT
inlawrev-3752	790	5	.	.	PUNCT
inlawrev-3752	791	1	235	235	NUM
inlawrev-3752	791	2	.	.	PUNCT
inlawrev-3752	792	1	i	i	PRON
inlawrev-3752	792	2	d.	d.	PROPN
inlawrev-3752	792	3	the	the	DET
inlawrev-3752	792	4	senate	senate	PROPN
inlawrev-3752	792	5	conmiittee	conmiittee	PROPN
inlawrev-3752	792	6	on	on	ADP
inlawrev-3752	792	7	finance	finance	NOUN
inlawrev-3752	792	8	convened	convene	VERB
inlawrev-3752	792	9	a	a	DET
inlawrev-3752	792	10	roundtable	roundtable	NOUN
inlawrev-3752	792	11	to	to	PART
inlawrev-3752	792	12	discuss	discuss	VERB
inlawrev-3752	792	13	proposed	propose	VERB
inlawrev-3752	792	14	reforms	reform	NOUN
inlawrev-3752	792	15	to	to	ADP
inlawrev-3752	792	16	tax	tax	NOUN
inlawrev-3752	792	17	-	-	PUNCT
inlawrev-3752	792	18	exempt	exempt	ADJ
inlawrev-3752	792	19	organizations	organization	NOUN
inlawrev-3752	792	20	.	.	PUNCT
inlawrev-3752	793	1	the	the	DET
inlawrev-3752	793	2	roundtable	roundtable	ADJ
inlawrev-3752	793	3	was	be	AUX
inlawrev-3752	793	4	held	hold	VERB
inlawrev-3752	793	5	june	june	PROPN
inlawrev-3752	793	6	22	22	NUM
inlawrev-3752	793	7	,	,	PUNCT
inlawrev-3752	793	8	2004	2004	NUM
inlawrev-3752	793	9	,	,	PUNCT
inlawrev-3752	793	10	immediately	immediately	ADV
inlawrev-3752	793	11	after	after	ADP
inlawrev-3752	793	12	the	the	DET
inlawrev-3752	793	13	hearing	hearing	NOUN
inlawrev-3752	793	14	,	,	PUNCT
inlawrev-3752	793	15	supra	supra	PROPN
inlawrev-3752	793	16	note	note	PROPN
inlawrev-3752	793	17	234	234	NUM
inlawrev-3752	793	18	,	,	PUNCT
inlawrev-3752	793	19	it	it	PRON
inlawrev-3752	793	20	was	be	AUX
inlawrev-3752	793	21	closed	close	VERB
inlawrev-3752	793	22	to	to	ADP
inlawrev-3752	793	23	the	the	DET
inlawrev-3752	793	24	public	public	NOUN
inlawrev-3752	793	25	.	.	PUNCT
inlawrev-3752	794	1	no	no	DET
inlawrev-3752	794	2	transcript	transcript	NOUN
inlawrev-3752	794	3	of	of	ADP
inlawrev-3752	794	4	the	the	DET
inlawrev-3752	794	5	roundtable	roundtable	ADJ
inlawrev-3752	794	6	proceedings	proceeding	NOUN
inlawrev-3752	794	7	could	could	AUX
inlawrev-3752	794	8	be	be	AUX
inlawrev-3752	794	9	located	locate	VERB
inlawrev-3752	794	10	.	.	PUNCT
inlawrev-3752	795	1	see	see	VERB
inlawrev-3752	795	2	u.s	u.s	PROPN
inlawrev-3752	795	3	.	.	PROPN
inlawrev-3752	795	4	senate	senate	PROPN
inlawrev-3752	795	5	committee	committee	PROPN
inlawrev-3752	795	6	on	on	ADP
inlawrev-3752	795	7	finance	finance	NOUN
inlawrev-3752	795	8	,	,	PUNCT
inlawrev-3752	795	9	press	press	NOUN
inlawrev-3752	795	10	release	release	NOUN
inlawrev-3752	795	11	(	(	PUNCT
inlawrev-3752	795	12	2004	2004	NUM
inlawrev-3752	795	13	)	)	PUNCT
inlawrev-3752	795	14	,	,	PUNCT
inlawrev-3752	795	15	grassleyannounces	grassleyannounce	VERB
inlawrev-3752	795	16	participants	participant	NOUN
inlawrev-3752	795	17	,	,	PUNCT
inlawrev-3752	795	18	releases	release	VERB
inlawrev-3752	795	19	white	white	ADJ
inlawrev-3752	795	20	papersfor	papersfor	ADP
inlawrev-3752	795	21	charitable	charitable	ADJ
inlawrev-3752	795	22	governance	governance	NOUN
inlawrev-3752	795	23	roundtable	roundtable	NOUN
inlawrev-3752	795	24	,	,	PUNCT
inlawrev-3752	795	25	available	available	ADJ
inlawrev-3752	795	26	at	at	ADP
inlawrev-3752	795	27	http://www.senate.gov/~fmance/press/gpress/2004/prg072104d.pdf	http://www.senate.gov/~fmance/press/gpress/2004/prg072104d.pdf	PROPN
inlawrev-3752	795	28	.	.	PUNCT
inlawrev-3752	796	1	a	a	DET
inlawrev-3752	796	2	collection	collection	NOUN
inlawrev-3752	796	3	of	of	ADP
inlawrev-3752	796	4	papers	paper	NOUN
inlawrev-3752	796	5	submitted	submit	VERB
inlawrev-3752	796	6	to	to	ADP
inlawrev-3752	796	7	the	the	DET
inlawrev-3752	796	8	committee	committee	NOUN
inlawrev-3752	796	9	during	during	ADP
inlawrev-3752	796	10	the	the	DET
inlawrev-3752	796	11	roundtable	roundtable	NOUN
inlawrev-3752	796	12	is	be	AUX
inlawrev-3752	796	13	available	available	ADJ
inlawrev-3752	796	14	at	at	ADP
inlawrev-3752	796	15	http://www.fmance.senate	http://www.fmance.senate	NOUN
inlawrev-3752	796	16	.	.	PUNCT
inlawrev-3752	797	1	gov	gov	NOUN
inlawrev-3752	797	2	/	/	SYM
inlawrev-3752	797	3	sitepages	sitepage	NOUN
inlawrev-3752	797	4	/	/	SYM
inlawrev-3752	797	5	round.htm	round.htm	NOUN
inlawrev-3752	797	6	.	.	PUNCT
inlawrev-3752	798	1	the	the	DET
inlawrev-3752	798	2	roundtable	roundtable	NOUN
inlawrev-3752	798	3	,	,	PUNCT
inlawrev-3752	798	4	as	as	ADV
inlawrev-3752	798	5	well	well	ADV
inlawrev-3752	798	6	as	as	ADP
inlawrev-3752	798	7	the	the	DET
inlawrev-3752	798	8	hearing	hearing	NOUN
inlawrev-3752	798	9	,	,	PUNCT
inlawrev-3752	798	10	supra	supra	PROPN
inlawrev-3752	798	11	note	note	PROPN
inlawrev-3752	798	12	234	234	NUM
inlawrev-3752	798	13	,	,	PUNCT
inlawrev-3752	798	14	was	be	AUX
inlawrev-3752	798	15	convened	convene	VERB
inlawrev-3752	798	16	in	in	ADP
inlawrev-3752	798	17	response	response	NOUN
inlawrev-3752	798	18	to	to	ADP
inlawrev-3752	798	19	a	a	DET
inlawrev-3752	798	20	bipartisan	bipartisan	ADJ
inlawrev-3752	798	21	staff	staff	NOUN
inlawrev-3752	798	22	discussion	discussion	NOUN
inlawrev-3752	798	23	draft	draft	NOUN
inlawrev-3752	798	24	concerning	concern	VERB
inlawrev-3752	798	25	the	the	DET
inlawrev-3752	798	26	need	need	NOUN
inlawrev-3752	798	27	for	for	ADP
inlawrev-3752	798	28	reforms	reform	NOUN
inlawrev-3752	798	29	in	in	ADP
inlawrev-3752	798	30	tax	tax	NOUN
inlawrev-3752	798	31	-	-	PUNCT
inlawrev-3752	798	32	exempt	exempt	ADJ
inlawrev-3752	798	33	organizations	organization	NOUN
inlawrev-3752	798	34	.	.	PUNCT
inlawrev-3752	799	1	see	see	VERB
inlawrev-3752	799	2	staff	staff	NOUN
inlawrev-3752	799	3	discussion	discussion	NOUN
inlawrev-3752	799	4	draft	draft	NOUN
inlawrev-3752	799	5	,	,	PUNCT
inlawrev-3752	799	6	available	available	ADJ
inlawrev-3752	799	7	at	at	ADP
inlawrev-3752	799	8	http://www.finance.senate.gov/hearings/	http://www.finance.senate.gov/hearings/	PROPN
inlawrev-3752	799	9	testimony/2004test/062204stfdis.pdf	testimony/2004test/062204stfdis.pdf	NUM
inlawrev-3752	799	10	.	.	PUNCT
inlawrev-3752	799	11	236	236	NUM
inlawrev-3752	799	12	.	.	PUNCT
inlawrev-3752	800	1	i	i	PRON
inlawrev-3752	800	2	d.	d.	PROPN
inlawrev-3752	800	3	;	;	PUNCT
inlawrev-3752	800	4	see	see	VERB
inlawrev-3752	800	5	charitable	charitable	ADJ
inlawrev-3752	800	6	giving	giving	NOUN
inlawrev-3752	800	7	problems	problem	NOUN
inlawrev-3752	800	8	and	and	CCONJ
inlawrev-3752	800	9	best	good	ADJ
inlawrev-3752	800	10	practices	practice	NOUN
inlawrev-3752	800	11	:	:	PUNCT
inlawrev-3752	800	12	before	before	ADP
inlawrev-3752	800	13	the	the	DET
inlawrev-3752	800	14	s.	s.	PROPN
inlawrev-3752	800	15	comm	comm	NOUN
inlawrev-3752	800	16	.	.	PUNCT
inlawrev-3752	801	1	on	on	ADP
inlawrev-3752	801	2	finance	finance	NOUN
inlawrev-3752	801	3	,	,	PUNCT
inlawrev-3752	801	4	108th	108th	ADJ
inlawrev-3752	801	5	cong	cong	NOUN
inlawrev-3752	801	6	.	.	PUNCT
inlawrev-3752	802	1	(	(	PUNCT
inlawrev-3752	802	2	2004	2004	NUM
inlawrev-3752	802	3	)	)	PUNCT
inlawrev-3752	802	4	(	(	PUNCT
inlawrev-3752	802	5	statement	statement	NOUN
inlawrev-3752	802	6	of	of	ADP
inlawrev-3752	802	7	mark	mark	PROPN
inlawrev-3752	802	8	w.	w.	PROPN
inlawrev-3752	802	9	everson	everson	PROPN
inlawrev-3752	802	10	,	,	PUNCT
inlawrev-3752	802	11	conmiissioner	conmiissioner	NOUN
inlawrev-3752	802	12	,	,	PUNCT
inlawrev-3752	802	13	irs	irs	PROPN
inlawrev-3752	802	14	)	)	PUNCT
inlawrev-3752	802	15	,	,	PUNCT
inlawrev-3752	802	16	available	available	ADJ
inlawrev-3752	802	17	at	at	ADP
inlawrev-3752	802	18	http://fmance.senate.gov/hearings/testimony/2004test/062204metest.pdf	http://fmance.senate.gov/hearings/testimony/2004test/062204metest.pdf	PROPN
inlawrev-3752	802	19	[	[	X
inlawrev-3752	802	20	hereinafter	hereinafter	NOUN
inlawrev-3752	802	21	everson	everson	NOUN
inlawrev-3752	802	22	statement	statement	NOUN
inlawrev-3752	802	23	]	]	X
inlawrev-3752	802	24	.	.	PUNCT
inlawrev-3752	803	1	2006	2006	NUM
inlawrev-3752	803	2	]	]	PUNCT
inlawrev-3752	803	3	supporting	support	VERB
inlawrev-3752	803	4	the	the	DET
inlawrev-3752	803	5	supporting	support	VERB
inlawrev-3752	803	6	organization	organization	NOUN
inlawrev-3752	803	7	237	237	NUM
inlawrev-3752	803	8	ordinarily	ordinarily	ADV
inlawrev-3752	803	9	be	be	VERB
inlawrev-3752	803	10	a	a	DET
inlawrev-3752	803	11	private	private	ADJ
inlawrev-3752	803	12	foundation	foundation	NOUN
inlawrev-3752	803	13	under	under	ADP
inlawrev-3752	803	14	the	the	DET
inlawrev-3752	803	15	less	less	ADV
inlawrev-3752	803	16	restrictive	restrictive	ADJ
inlawrev-3752	803	17	rules	rule	NOUN
inlawrev-3752	803	18	applicable	applicable	ADJ
inlawrev-3752	803	19	to	to	ADP
inlawrev-3752	803	20	public	public	ADJ
inlawrev-3752	803	21	charities	charity	NOUN
inlawrev-3752	803	22	.	.	PUNCT
inlawrev-3752	804	1	self	self	NOUN
inlawrev-3752	804	2	-	-	PUNCT
inlawrev-3752	804	3	dealing	dealing	NOUN
inlawrev-3752	804	4	and	and	CCONJ
inlawrev-3752	804	5	certain	certain	ADJ
inlawrev-3752	804	6	other	other	ADJ
inlawrev-3752	804	7	transactions	transaction	NOUN
inlawrev-3752	804	8	with	with	ADP
inlawrev-3752	804	9	substantial	substantial	ADJ
inlawrev-3752	804	10	contributors	contributor	NOUN
inlawrev-3752	804	11	to	to	ADP
inlawrev-3752	804	12	these	these	DET
inlawrev-3752	804	13	organizations	organization	NOUN
inlawrev-3752	804	14	would	would	AUX
inlawrev-3752	804	15	be	be	AUX
inlawrev-3752	804	16	prohibited	prohibit	VERB
inlawrev-3752	804	17	in	in	ADP
inlawrev-3752	804	18	the	the	DET
inlawrev-3752	804	19	private	private	ADJ
inlawrev-3752	804	20	foundation	foundation	NOUN
inlawrev-3752	804	21	context	context	NOUN
inlawrev-3752	804	22	.	.	PUNCT
inlawrev-3752	805	1	however	however	ADV
inlawrev-3752	805	2	,	,	PUNCT
inlawrev-3752	805	3	some	some	PRON
inlawrev-3752	805	4	of	of	ADP
inlawrev-3752	805	5	the	the	DET
inlawrev-3752	805	6	abuses	abuse	NOUN
inlawrev-3752	805	7	and	and	CCONJ
inlawrev-3752	805	8	promotions	promotion	NOUN
inlawrev-3752	805	9	we	we	PRON
inlawrev-3752	805	10	have	have	AUX
inlawrev-3752	805	11	seen	see	VERB
inlawrev-3752	805	12	clearly	clearly	ADV
inlawrev-3752	805	13	are	be	AUX
inlawrev-3752	805	14	not	not	PART
inlawrev-3752	805	15	consistent	consistent	ADJ
inlawrev-3752	805	16	with	with	ADP
inlawrev-3752	805	17	tax	tax	NOUN
inlawrev-3752	805	18	-	-	PUNCT
inlawrev-3752	805	19	exempt	exempt	ADJ
inlawrev-3752	805	20	status	status	NOUN
inlawrev-3752	805	21	.	.	PUNCT
inlawrev-3752	806	1	^^^	^^^	PROPN
inlawrev-3752	806	2	commissioner	commissioner	NOUN
inlawrev-3752	806	3	everson	everson	PROPN
inlawrev-3752	806	4	gave	give	VERB
inlawrev-3752	806	5	examples	example	NOUN
inlawrev-3752	806	6	of	of	ADP
inlawrev-3752	806	7	the	the	DET
inlawrev-3752	806	8	abuses	abuse	NOUN
inlawrev-3752	806	9	noted	note	VERB
inlawrev-3752	806	10	:	:	PUNCT
inlawrev-3752	807	1	[	[	X
inlawrev-3752	807	2	i]n	i]n	NOUN
inlawrev-3752	807	3	one	one	NUM
inlawrev-3752	807	4	promotion	promotion	NOUN
inlawrev-3752	807	5	we	we	PRON
inlawrev-3752	807	6	have	have	AUX
inlawrev-3752	807	7	uncovered	uncover	VERB
inlawrev-3752	807	8	there	there	PRON
inlawrev-3752	807	9	is	be	VERB
inlawrev-3752	807	10	,	,	PUNCT
inlawrev-3752	807	11	almost	almost	ADV
inlawrev-3752	807	12	immediately	immediately	ADV
inlawrev-3752	807	13	after	after	ADP
inlawrev-3752	807	14	a	a	DET
inlawrev-3752	807	15	purported	purport	VERB
inlawrev-3752	807	16	charitable	charitable	ADJ
inlawrev-3752	807	17	donation	donation	NOUN
inlawrev-3752	807	18	to	to	ADP
inlawrev-3752	807	19	a	a	DET
inlawrev-3752	807	20	supporting	support	VERB
inlawrev-3752	807	21	organization	organization	NOUN
inlawrev-3752	807	22	,	,	PUNCT
inlawrev-3752	807	23	an	an	DET
inlawrev-3752	807	24	unsecured	unsecured	ADJ
inlawrev-3752	807	25	loan	loan	NOUN
inlawrev-3752	807	26	of	of	ADP
inlawrev-3752	807	27	all	all	PRON
inlawrev-3752	807	28	or	or	CCONJ
inlawrev-3752	807	29	a	a	DET
inlawrev-3752	807	30	significant	significant	ADJ
inlawrev-3752	807	31	portion	portion	NOUN
inlawrev-3752	807	32	of	of	ADP
inlawrev-3752	807	33	the	the	DET
inlawrev-3752	807	34	funds	fund	NOUN
inlawrev-3752	807	35	back	back	ADV
inlawrev-3752	807	36	to	to	ADP
inlawrev-3752	807	37	the	the	DET
inlawrev-3752	807	38	donor	donor	NOUN
inlawrev-3752	807	39	and	and	CCONJ
inlawrev-3752	807	40	creator	creator	NOUN
inlawrev-3752	807	41	.	.	PUNCT
inlawrev-3752	808	1	a	a	DET
inlawrev-3752	808	2	key	key	ADJ
inlawrev-3752	808	3	part	part	NOUN
inlawrev-3752	808	4	of	of	ADP
inlawrev-3752	808	5	this	this	DET
inlawrev-3752	808	6	transaction	transaction	NOUN
inlawrev-3752	808	7	is	be	AUX
inlawrev-3752	808	8	the	the	DET
inlawrev-3752	808	9	effort	effort	NOUN
inlawrev-3752	808	10	by	by	ADP
inlawrev-3752	808	11	the	the	DET
inlawrev-3752	808	12	promoter	promoter	NOUN
inlawrev-3752	808	13	to	to	PART
inlawrev-3752	808	14	ensure	ensure	VERB
inlawrev-3752	808	15	a	a	DET
inlawrev-3752	808	16	lack	lack	NOUN
inlawrev-3752	808	17	of	of	ADP
inlawrev-3752	808	18	oversight	oversight	NOUN
inlawrev-3752	808	19	of	of	ADP
inlawrev-3752	808	20	the	the	DET
inlawrev-3752	808	21	supporting	support	VERB
inlawrev-3752	808	22	organization	organization	NOUN
inlawrev-3752	808	23	by	by	ADP
inlawrev-3752	808	24	the	the	DET
inlawrev-3752	808	25	public	public	ADJ
inlawrev-3752	808	26	charity	charity	NOUN
inlawrev-3752	808	27	it	it	PRON
inlawrev-3752	808	28	purports	purport	VERB
inlawrev-3752	808	29	to	to	PART
inlawrev-3752	808	30	support	support	VERB
inlawrev-3752	808	31	.	.	PUNCT
inlawrev-3752	809	1	while	while	SCONJ
inlawrev-3752	809	2	too	too	ADV
inlawrev-3752	809	3	technical	technical	ADJ
inlawrev-3752	809	4	to	to	PART
inlawrev-3752	809	5	outline	outline	VERB
inlawrev-3752	809	6	in	in	ADP
inlawrev-3752	809	7	this	this	DET
inlawrev-3752	809	8	testimony	testimony	NOUN
inlawrev-3752	809	9	,	,	PUNCT
inlawrev-3752	809	10	we	we	PRON
inlawrev-3752	809	11	are	be	AUX
inlawrev-3752	809	12	seeing	see	VERB
inlawrev-3752	809	13	several	several	ADJ
inlawrev-3752	809	14	strategies	strategy	NOUN
inlawrev-3752	809	15	that	that	PRON
inlawrev-3752	809	16	frustrate	frustrate	VERB
inlawrev-3752	809	17	the	the	DET
inlawrev-3752	809	18	ability	ability	NOUN
inlawrev-3752	809	19	of	of	ADP
inlawrev-3752	809	20	the	the	DET
inlawrev-3752	809	21	supported	support	VERB
inlawrev-3752	809	22	public	public	ADJ
inlawrev-3752	809	23	charity	charity	NOUN
inlawrev-3752	809	24	to	to	PART
inlawrev-3752	809	25	oversee	oversee	VERB
inlawrev-3752	809	26	its	its	PRON
inlawrev-3752	809	27	supporting	support	VERB
inlawrev-3752	809	28	organization	organization	NOUN
inlawrev-3752	809	29	,	,	PUNCT
inlawrev-3752	809	30	clearing	clear	VERB
inlawrev-3752	809	31	the	the	DET
inlawrev-3752	809	32	way	way	NOUN
inlawrev-3752	809	33	for	for	ADP
inlawrev-3752	809	34	abuses.^^^	abuses.^^^	PROPN
inlawrev-3752	809	35	the	the	DET
inlawrev-3752	809	36	senate	senate	PROPN
inlawrev-3752	809	37	finance	finance	PROPN
inlawrev-3752	809	38	committee	committee	PROPN
inlawrev-3752	809	39	roundtable	roundtable	NOUN
inlawrev-3752	809	40	also	also	ADV
inlawrev-3752	809	41	included	include	VERB
inlawrev-3752	809	42	testimony	testimony	NOUN
inlawrev-3752	809	43	from	from	ADP
inlawrev-3752	809	44	the	the	DET
inlawrev-3752	809	45	charitable	charitable	ADJ
inlawrev-3752	809	46	community	community	NOUN
inlawrev-3752	809	47	,	,	PUNCT
inlawrev-3752	809	48	including	include	VERB
inlawrev-3752	809	49	american	american	PROPN
inlawrev-3752	809	50	hospital	hospital	PROPN
inlawrev-3752	809	51	association	association	PROPN
inlawrev-3752	809	52	representative	representative	PROPN
inlawrev-3752	809	53	dan	dan	PROPN
inlawrev-3752	809	54	coleman	coleman	PROPN
inlawrev-3752	809	55	,	,	PUNCT
inlawrev-3752	809	56	president	president	NOUN
inlawrev-3752	809	57	and	and	CCONJ
inlawrev-3752	809	58	chief	chief	ADJ
inlawrev-3752	809	59	executive	executive	ADJ
inlawrev-3752	809	60	officer	officer	NOUN
inlawrev-3752	809	61	of	of	ADP
inlawrev-3752	809	62	john	john	PROPN
inlawrev-3752	809	63	c.	c.	PROPN
inlawrev-3752	809	64	lincoln	lincoln	PROPN
inlawrev-3752	809	65	health	health	PROPN
inlawrev-3752	809	66	network	network	NOUN
inlawrev-3752	809	67	in	in	ADP
inlawrev-3752	809	68	phoenix.^^^	phoenix.^^^	PROPN
inlawrev-3752	809	69	he	he	PRON
inlawrev-3752	809	70	testified	testify	VERB
inlawrev-3752	809	71	about	about	ADP
inlawrev-3752	809	72	the	the	DET
inlawrev-3752	809	73	importance	importance	NOUN
inlawrev-3752	809	74	of	of	ADP
inlawrev-3752	809	75	the	the	DET
inlawrev-3752	809	76	supporting	support	VERB
inlawrev-3752	809	77	organization	organization	NOUN
inlawrev-3752	809	78	structure	structure	NOUN
inlawrev-3752	809	79	;	;	PUNCT
inlawrev-3752	809	80	many	many	ADJ
inlawrev-3752	809	81	hospital	hospital	NOUN
inlawrev-3752	809	82	parent	parent	NOUN
inlawrev-3752	809	83	corporations	corporation	NOUN
inlawrev-3752	809	84	are	be	AUX
inlawrev-3752	809	85	structured	structure	VERB
inlawrev-3752	809	86	as	as	ADP
inlawrev-3752	809	87	supporting	support	VERB
inlawrev-3752	809	88	organizations	organization	NOUN
inlawrev-3752	809	89	and	and	CCONJ
inlawrev-3752	809	90	are	be	AUX
inlawrev-3752	809	91	operated	operate	VERB
inlawrev-3752	809	92	legitimately.^"^^	legitimately.^"^^	NOUN
inlawrev-3752	809	93	in	in	ADP
inlawrev-3752	809	94	his	his	PRON
inlawrev-3752	809	95	testimony	testimony	NOUN
inlawrev-3752	809	96	,	,	PUNCT
inlawrev-3752	809	97	mr	mr	PROPN
inlawrev-3752	809	98	.	.	PROPN
inlawrev-3752	809	99	coleman	coleman	PROPN
inlawrev-3752	809	100	explained	explain	VERB
inlawrev-3752	809	101	that	that	SCONJ
inlawrev-3752	809	102	supporting	support	VERB
inlawrev-3752	809	103	organization	organization	NOUN
inlawrev-3752	809	104	status	status	NOUN
inlawrev-3752	809	105	is	be	AUX
inlawrev-3752	809	106	often	often	ADV
inlawrev-3752	809	107	used	use	VERB
inlawrev-3752	809	108	in	in	ADP
inlawrev-3752	809	109	the	the	DET
inlawrev-3752	809	110	hospital	hospital	NOUN
inlawrev-3752	809	111	context	context	NOUN
inlawrev-3752	809	112	to	to	PART
inlawrev-3752	809	113	categorize	categorize	VERB
inlawrev-3752	809	114	the	the	DET
inlawrev-3752	809	115	parent	parent	NOUN
inlawrev-3752	809	116	corporation	corporation	NOUN
inlawrev-3752	809	117	,	,	PUNCT
inlawrev-3752	809	118	to	to	PART
inlawrev-3752	809	119	secure	secure	VERB
inlawrev-3752	809	120	tax	tax	NOUN
inlawrev-3752	809	121	-	-	PUNCT
inlawrev-3752	809	122	exempt	exempt	ADJ
inlawrev-3752	809	123	status	status	NOUN
inlawrev-3752	809	124	and	and	CCONJ
inlawrev-3752	809	125	avoid	avoid	VERB
inlawrev-3752	809	126	treatment	treatment	NOUN
inlawrev-3752	809	127	as	as	ADP
inlawrev-3752	809	128	a	a	DET
inlawrev-3752	809	129	private	private	ADJ
inlawrev-3752	809	130	foundation.^"^^	foundation.^"^^	NOUN
inlawrev-3752	809	131	coleman	coleman	PROPN
inlawrev-3752	809	132	acknowledged	acknowledge	VERB
inlawrev-3752	809	133	the	the	DET
inlawrev-3752	809	134	finance	finance	NOUN
inlawrev-3752	809	135	conunittee	conunittee	NOUN
inlawrev-3752	809	136	'	'	PUNCT
inlawrev-3752	809	137	s	s	PART
inlawrev-3752	809	138	legitimate	legitimate	ADJ
inlawrev-3752	809	139	concern	concern	NOUN
inlawrev-3752	809	140	that	that	SCONJ
inlawrev-3752	809	141	the	the	DET
inlawrev-3752	809	142	supporting	support	VERB
inlawrev-3752	809	143	organization	organization	NOUN
inlawrev-3752	809	144	classification	classification	NOUN
inlawrev-3752	809	145	has	have	AUX
inlawrev-3752	809	146	been	be	AUX
inlawrev-3752	809	147	misused.^"^^	misused.^"^^	ADJ
inlawrev-3752	809	148	private	private	ADJ
inlawrev-3752	809	149	individuals	individual	NOUN
inlawrev-3752	809	150	who	who	PRON
inlawrev-3752	809	151	are	be	AUX
inlawrev-3752	809	152	establishing	establish	VERB
inlawrev-3752	809	153	and	and	CCONJ
inlawrev-3752	809	154	securing	secure	VERB
inlawrev-3752	809	155	tax	tax	NOUN
inlawrev-3752	809	156	-	-	PUNCT
inlawrev-3752	809	157	exemptions	exemption	NOUN
inlawrev-3752	809	158	for	for	ADP
inlawrev-3752	809	159	organizations	organization	NOUN
inlawrev-3752	809	160	that	that	PRON
inlawrev-3752	809	161	are	be	AUX
inlawrev-3752	809	162	not	not	PART
inlawrev-3752	809	163	organized	organize	VERB
inlawrev-3752	809	164	or	or	CCONJ
inlawrev-3752	809	165	being	be	AUX
inlawrev-3752	809	166	properly	properly	ADV
inlawrev-3752	809	167	operated	operate	VERB
inlawrev-3752	809	168	as	as	ADP
inlawrev-3752	809	169	237	237	NUM
inlawrev-3752	809	170	.	.	PUNCT
inlawrev-3752	810	1	everson	everson	NOUN
inlawrev-3752	810	2	statement	statement	NOUN
inlawrev-3752	810	3	,	,	PUNCT
inlawrev-3752	810	4	supra	supra	PROPN
inlawrev-3752	810	5	note	note	PROPN
inlawrev-3752	810	6	236	236	NUM
inlawrev-3752	810	7	,	,	PUNCT
inlawrev-3752	810	8	at	at	ADP
inlawrev-3752	810	9	14	14	NUM
inlawrev-3752	810	10	.	.	PUNCT
inlawrev-3752	811	1	238	238	NUM
inlawrev-3752	811	2	.	.	PUNCT
inlawrev-3752	812	1	i	i	PRON
inlawrev-3752	812	2	d.	d.	PROPN
inlawrev-3752	812	3	239	239	NUM
inlawrev-3752	812	4	.	.	PUNCT
inlawrev-3752	813	1	roundtable	roundtable	ADJ
inlawrev-3752	813	2	on	on	ADP
inlawrev-3752	813	3	tax	tax	NOUN
inlawrev-3752	813	4	exemption	exemption	NOUN
inlawrev-3752	813	5	:	:	PUNCT
inlawrev-3752	813	6	before	before	ADP
inlawrev-3752	813	7	the	the	DET
inlawrev-3752	813	8	s.	s.	PROPN
inlawrev-3752	813	9	comm	comm	NOUN
inlawrev-3752	813	10	.	.	PUNCT
inlawrev-3752	814	1	on	on	ADP
inlawrev-3752	814	2	finance	finance	NOUN
inlawrev-3752	814	3	,	,	PUNCT
inlawrev-3752	814	4	108th	108th	ADJ
inlawrev-3752	814	5	cong	cong	NOUN
inlawrev-3752	814	6	.	.	PUNCT
inlawrev-3752	815	1	(	(	PUNCT
inlawrev-3752	815	2	2004	2004	NUM
inlawrev-3752	815	3	)	)	PUNCT
inlawrev-3752	815	4	(	(	PUNCT
inlawrev-3752	815	5	statement	statement	NOUN
inlawrev-3752	815	6	of	of	ADP
inlawrev-3752	815	7	dan	dan	PROPN
inlawrev-3752	815	8	coleman	coleman	PROPN
inlawrev-3752	815	9	,	,	PUNCT
inlawrev-3752	815	10	president	president	NOUN
inlawrev-3752	815	11	and	and	CCONJ
inlawrev-3752	815	12	ceo	ceo	PROPN
inlawrev-3752	815	13	,	,	PUNCT
inlawrev-3752	815	14	john	john	PROPN
inlawrev-3752	815	15	c.	c.	PROPN
inlawrev-3752	815	16	lincoln	lincoln	PROPN
inlawrev-3752	815	17	health	health	PROPN
inlawrev-3752	815	18	network	network	PROPN
inlawrev-3752	815	19	)	)	PUNCT
inlawrev-3752	815	20	,	,	PUNCT
inlawrev-3752	815	21	available	available	ADJ
inlawrev-3752	815	22	at	at	ADP
inlawrev-3752	815	23	http://fmance.senate.gov/roundtable/daniel_cole.pdf	http://fmance.senate.gov/roundtable/daniel_cole.pdf	NOUN
inlawrev-3752	815	24	.	.	PUNCT
inlawrev-3752	816	1	240	240	NUM
inlawrev-3752	816	2	.	.	PUNCT
inlawrev-3752	816	3	/t/.	/t/.	PROPN
inlawrev-3752	817	1	at3	at3	PROPN
inlawrev-3752	817	2	.	.	PUNCT
inlawrev-3752	818	1	241	241	X
inlawrev-3752	818	2	.	.	PUNCT
inlawrev-3752	819	1	i	i	PRON
inlawrev-3752	819	2	d.	d.	PROPN
inlawrev-3752	819	3	mr	mr	PROPN
inlawrev-3752	819	4	.	.	PROPN
inlawrev-3752	819	5	coleman	coleman	PROPN
inlawrev-3752	819	6	further	far	ADV
inlawrev-3752	819	7	testified	testify	VERB
inlawrev-3752	819	8	:	:	PUNCT
inlawrev-3752	819	9	in	in	ADP
inlawrev-3752	819	10	the	the	DET
inlawrev-3752	819	11	hospital	hospital	NOUN
inlawrev-3752	819	12	context	context	NOUN
inlawrev-3752	819	13	,	,	PUNCT
inlawrev-3752	819	14	the	the	DET
inlawrev-3752	819	15	supporting	support	VERB
inlawrev-3752	819	16	organization	organization	NOUN
inlawrev-3752	819	17	charter	charter	NOUN
inlawrev-3752	819	18	typically	typically	ADV
inlawrev-3752	819	19	names	name	VERB
inlawrev-3752	819	20	the	the	DET
inlawrev-3752	819	21	hospital	hospital	NOUN
inlawrev-3752	819	22	to	to	PART
inlawrev-3752	819	23	be	be	AUX
inlawrev-3752	819	24	benefited	benefit	VERB
inlawrev-3752	819	25	and	and	CCONJ
inlawrev-3752	819	26	,	,	PUNCT
inlawrev-3752	819	27	as	as	SCONJ
inlawrev-3752	819	28	required	require	VERB
inlawrev-3752	819	29	by	by	ADP
inlawrev-3752	819	30	irs	irs	PROPN
inlawrev-3752	819	31	regulations	regulation	NOUN
inlawrev-3752	819	32	,	,	PUNCT
inlawrev-3752	819	33	provides	provide	VERB
inlawrev-3752	819	34	for	for	ADP
inlawrev-3752	819	35	an	an	DET
inlawrev-3752	819	36	interlocking	interlock	VERB
inlawrev-3752	819	37	board	board	NOUN
inlawrev-3752	819	38	of	of	ADP
inlawrev-3752	819	39	directors	director	NOUN
inlawrev-3752	819	40	or	or	CCONJ
inlawrev-3752	819	41	management	management	NOUN
inlawrev-3752	819	42	(	(	PUNCT
inlawrev-3752	819	43	or	or	CCONJ
inlawrev-3752	819	44	both	both	PRON
inlawrev-3752	819	45	)	)	PUNCT
inlawrev-3752	819	46	with	with	ADP
inlawrev-3752	819	47	the	the	DET
inlawrev-3752	819	48	hospital	hospital	NOUN
inlawrev-3752	819	49	.	.	PUNCT
inlawrev-3752	820	1	supporting	support	VERB
inlawrev-3752	820	2	organizations	organization	NOUN
inlawrev-3752	820	3	allow	allow	VERB
inlawrev-3752	820	4	hospitals	hospital	NOUN
inlawrev-3752	820	5	to	to	PART
inlawrev-3752	820	6	create	create	VERB
inlawrev-3752	820	7	fundraising	fundraise	VERB
inlawrev-3752	820	8	entities	entity	NOUN
inlawrev-3752	820	9	with	with	ADP
inlawrev-3752	820	10	separate	separate	ADJ
inlawrev-3752	820	11	boards	board	NOUN
inlawrev-3752	820	12	that	that	PRON
inlawrev-3752	820	13	can	can	AUX
inlawrev-3752	820	14	focus	focus	VERB
inlawrev-3752	820	15	exclusively	exclusively	ADV
inlawrev-3752	820	16	on	on	ADP
inlawrev-3752	820	17	the	the	DET
inlawrev-3752	820	18	foundation	foundation	NOUN
inlawrev-3752	820	19	's	's	PART
inlawrev-3752	820	20	support	support	NOUN
inlawrev-3752	820	21	mission	mission	NOUN
inlawrev-3752	820	22	.	.	PUNCT
inlawrev-3752	821	1	i	i	PRON
inlawrev-3752	821	2	d.	d.	PROPN
inlawrev-3752	821	3	lal	lal	PROPN
inlawrev-3752	821	4	.	.	PUNCT
inlawrev-3752	822	1	i	i	PRON
inlawrev-3752	822	2	d.	d.	PROPN
inlawrev-3752	822	3	238	238	NUM
inlawrev-3752	822	4	indiana	indiana	PROPN
inlawrev-3752	822	5	law	law	PROPN
inlawrev-3752	822	6	review	review	NOUN
inlawrev-3752	822	7	[	[	X
inlawrev-3752	822	8	vol	vol	NOUN
inlawrev-3752	822	9	.	.	PUNCT
inlawrev-3752	823	1	39:207	39:207	NOUN
inlawrev-3752	823	2	supporting	support	VERB
inlawrev-3752	823	3	organizations	organization	NOUN
inlawrev-3752	823	4	should	should	AUX
inlawrev-3752	823	5	be	be	AUX
inlawrev-3752	823	6	subject	subject	ADJ
inlawrev-3752	823	7	to	to	ADP
inlawrev-3752	823	8	the	the	DET
inlawrev-3752	823	9	full	full	ADJ
inlawrev-3752	823	10	enforcement	enforcement	NOUN
inlawrev-3752	823	11	power	power	NOUN
inlawrev-3752	823	12	ofthe	ofthe	NOUN
inlawrev-3752	823	13	irs	irs	PROPN
inlawrev-3752	823	14	to	to	PART
inlawrev-3752	823	15	revoke	revoke	VERB
inlawrev-3752	823	16	exempt	exempt	ADJ
inlawrev-3752	823	17	status	status	NOUN
inlawrev-3752	823	18	and/or	and/or	CCONJ
inlawrev-3752	823	19	impose	impose	VERB
inlawrev-3752	823	20	intermediate	intermediate	ADJ
inlawrev-3752	823	21	sanctions	sanction	NOUN
inlawrev-3752	823	22	.	.	PUNCT
inlawrev-3752	823	23	.	.	PUNCT
inlawrev-3752	823	24	.	.	PUNCT
inlawrev-3752	823	25	.	.	PUNCT
inlawrev-3752	824	1	[	[	X
inlawrev-3752	824	2	a]ny	a]ny	PROPN
inlawrev-3752	824	3	proposed	propose	VERB
inlawrev-3752	824	4	elimination	elimination	NOUN
inlawrev-3752	824	5	of	of	ADP
inlawrev-3752	824	6	these	these	DET
inlawrev-3752	824	7	supporting	support	VERB
inlawrev-3752	824	8	organizations	organization	NOUN
inlawrev-3752	824	9	would	would	AUX
inlawrev-3752	824	10	greatly	greatly	ADV
inlawrev-3752	824	11	harm	harm	VERB
inlawrev-3752	824	12	hospitals	hospital	NOUN
inlawrev-3752	824	13	.	.	PUNCT
inlawrev-3752	824	14	^"^^	^"^^	PROPN
inlawrev-3752	824	15	senators	senator	NOUN
inlawrev-3752	824	16	charles	charle	VERB
inlawrev-3752	824	17	grassley^'^	grassley^'^	PROPN
inlawrev-3752	824	18	and	and	CCONJ
inlawrev-3752	824	19	max	max	PROPN
inlawrev-3752	824	20	baucus^"^^	baucus^"^^	PROPN
inlawrev-3752	824	21	wrote	write	VERB
inlawrev-3752	824	22	to	to	ADP
inlawrev-3752	824	23	the	the	DET
inlawrev-3752	824	24	department	department	NOUN
inlawrev-3752	824	25	of	of	ADP
inlawrev-3752	824	26	the	the	DET
inlawrev-3752	824	27	treasury	treasury	NOUN
inlawrev-3752	824	28	on	on	ADP
inlawrev-3752	824	29	february	february	PROPN
inlawrev-3752	824	30	3	3	NUM
inlawrev-3752	824	31	,	,	PUNCT
inlawrev-3752	824	32	2005	2005	NUM
inlawrev-3752	824	33	,	,	PUNCT
inlawrev-3752	824	34	outlining	outline	VERB
inlawrev-3752	824	35	the	the	DET
inlawrev-3752	824	36	abuses	abuse	NOUN
inlawrev-3752	824	37	that	that	SCONJ
inlawrev-3752	824	38	concerned	concerned	ADJ
inlawrev-3752	824	39	them.^"^^	them.^"^^	NOUN
inlawrev-3752	824	40	the	the	DET
inlawrev-3752	824	41	senators	senator	NOUN
inlawrev-3752	824	42	expressed	express	VERB
inlawrev-3752	824	43	concern	concern	NOUN
inlawrev-3752	824	44	regarding	regard	VERB
inlawrev-3752	824	45	the	the	DET
inlawrev-3752	824	46	inappropriate	inappropriate	ADJ
inlawrev-3752	824	47	use	use	NOUN
inlawrev-3752	824	48	of	of	ADP
inlawrev-3752	824	49	charitable	charitable	ADJ
inlawrev-3752	824	50	organizations	organization	NOUN
inlawrev-3752	824	51	for	for	ADP
inlawrev-3752	824	52	purposes	purpose	NOUN
inlawrev-3752	824	53	of	of	ADP
inlawrev-3752	824	54	tax	tax	NOUN
inlawrev-3752	824	55	avoidance	avoidance	NOUN
inlawrev-3752	824	56	and	and	CCONJ
inlawrev-3752	824	57	evasion	evasion	NOUN
inlawrev-3752	824	58	and	and	CCONJ
inlawrev-3752	824	59	particularly	particularly	ADV
inlawrev-3752	824	60	about	about	ADP
inlawrev-3752	824	61	"	"	PUNCT
inlawrev-3752	824	62	charitable	charitable	ADJ
inlawrev-3752	824	63	organizations	organization	NOUN
inlawrev-3752	824	64	avoiding	avoid	VERB
inlawrev-3752	824	65	private	private	ADJ
inlawrev-3752	824	66	foundation	foundation	NOUN
inlawrev-3752	824	67	rules	rule	NOUN
inlawrev-3752	824	68	by	by	ADP
inlawrev-3752	824	69	claiming	claim	VERB
inlawrev-3752	824	70	public	public	ADJ
inlawrev-3752	824	71	charity	charity	NOUN
inlawrev-3752	824	72	status	status	NOUN
inlawrev-3752	824	73	as	as	ADP
inlawrev-3752	824	74	a	a	DET
inlawrev-3752	824	75	type	type	NOUN
inlawrev-3752	824	76	hi	hi	INTJ
inlawrev-3752	824	77	supporting	support	VERB
inlawrev-3752	824	78	organization	organization	NOUN
inlawrev-3752	824	79	(	(	PUNCT
inlawrev-3752	824	80	so	so	ADV
inlawrev-3752	824	81	)	)	PUNCT
inlawrev-3752	824	82	under	under	ADP
inlawrev-3752	824	83	section	section	NOUN
inlawrev-3752	824	84	509(a)(3	509(a)(3	NUM
inlawrev-3752	824	85	)	)	PUNCT
inlawrev-3752	824	86	of	of	ADP
inlawrev-3752	824	87	the	the	DET
inlawrev-3752	824	88	code	code	NOUN
inlawrev-3752	824	89	.	.	PUNCT
inlawrev-3752	825	1	"^"^^	"^"^^	PUNCT
inlawrev-3752	826	1	the	the	DET
inlawrev-3752	826	2	senators	senator	NOUN
inlawrev-3752	826	3	encouraged	encourage	VERB
inlawrev-3752	826	4	the	the	DET
inlawrev-3752	826	5	department	department	PROPN
inlawrev-3752	826	6	of	of	ADP
inlawrev-3752	826	7	treasury	treasury	PROPN
inlawrev-3752	826	8	to	to	PART
inlawrev-3752	826	9	revisit	revisit	VERB
inlawrev-3752	826	10	the	the	DET
inlawrev-3752	826	11	regulations	regulation	NOUN
inlawrev-3752	826	12	creating	create	VERB
inlawrev-3752	826	13	type	type	NOUN
inlawrev-3752	826	14	di	di	NOUN
inlawrev-3752	826	15	supporting	support	VERB
inlawrev-3752	826	16	organizations	organization	NOUN
inlawrev-3752	826	17	.	.	PUNCT
inlawrev-3752	827	1	^"^^	^"^^	PROPN
inlawrev-3752	827	2	the	the	DET
inlawrev-3752	827	3	u.s	u.s	PROPN
inlawrev-3752	827	4	.	.	PROPN
inlawrev-3752	827	5	senate	senate	PROPN
inlawrev-3752	827	6	finance	finance	PROPN
inlawrev-3752	827	7	committee	committee	PROPN
inlawrev-3752	827	8	issued	issue	VERB
inlawrev-3752	827	9	a	a	DET
inlawrev-3752	827	10	press	press	NOUN
inlawrev-3752	827	11	release	release	NOUN
inlawrev-3752	827	12	on	on	ADP
inlawrev-3752	827	13	april	april	PROPN
inlawrev-3752	827	14	25	25	NUM
inlawrev-3752	827	15	,	,	PUNCT
inlawrev-3752	827	16	2005	2005	NUM
inlawrev-3752	827	17	,	,	PUNCT
inlawrev-3752	827	18	in	in	ADP
inlawrev-3752	827	19	which	which	PRON
inlawrev-3752	827	20	senators	senator	NOUN
inlawrev-3752	827	21	commented	comment	VERB
inlawrev-3752	827	22	on	on	ADP
inlawrev-3752	827	23	the	the	DET
inlawrev-3752	827	24	apparent	apparent	ADJ
inlawrev-3752	827	25	abuses	abuse	NOUN
inlawrev-3752	827	26	in	in	ADP
inlawrev-3752	827	27	supporting	support	VERB
inlawrev-3752	827	28	organizations	organization	NOUN
inlawrev-3752	827	29	.	.	PUNCT
inlawrev-3752	828	1	^"^^	^"^^	VERB
inlawrev-3752	828	2	the	the	DET
inlawrev-3752	828	3	press	press	NOUN
inlawrev-3752	828	4	release	release	NOUN
inlawrev-3752	828	5	quoted	quote	VERB
inlawrev-3752	828	6	senator	senator	PROPN
inlawrev-3752	828	7	grassley	grassley	PROPN
inlawrev-3752	828	8	extensively	extensively	ADV
inlawrev-3752	828	9	:	:	PUNCT
inlawrev-3752	828	10	"	"	PUNCT
inlawrev-3752	828	11	this	this	PRON
inlawrev-3752	828	12	is	be	AUX
inlawrev-3752	828	13	extremely	extremely	ADV
inlawrev-3752	828	14	troubling	troubling	ADJ
inlawrev-3752	828	15	,	,	PUNCT
inlawrev-3752	828	16	"	"	PUNCT
inlawrev-3752	828	17	grassley	grassley	PROPN
inlawrev-3752	828	18	said	say	VERB
inlawrev-3752	828	19	.	.	PUNCT
inlawrev-3752	829	1	"	"	PUNCT
inlawrev-3752	829	2	individuals	individual	NOUN
inlawrev-3752	829	3	are	be	AUX
inlawrev-3752	829	4	using	use	VERB
inlawrev-3752	829	5	supporting	support	VERB
inlawrev-3752	829	6	organizations	organization	NOUN
inlawrev-3752	829	7	to	to	PART
inlawrev-3752	829	8	play	play	VERB
inlawrev-3752	829	9	fast	fast	ADV
inlawrev-3752	829	10	and	and	CCONJ
inlawrev-3752	829	11	loose	loose	ADJ
inlawrev-3752	829	12	with	with	ADP
inlawrev-3752	829	13	the	the	DET
inlawrev-3752	829	14	tax	tax	NOUN
inlawrev-3752	829	15	rules	rule	NOUN
inlawrev-3752	829	16	intended	intend	VERB
inlawrev-3752	829	17	to	to	PART
inlawrev-3752	829	18	help	help	VERB
inlawrev-3752	829	19	charities	charity	NOUN
inlawrev-3752	829	20	and	and	CCONJ
inlawrev-3752	829	21	encourage	encourage	VERB
inlawrev-3752	829	22	giving	give	VERB
inlawrev-3752	829	23	.	.	PUNCT
inlawrev-3752	830	1	it	it	PRON
inlawrev-3752	830	2	's	be	AUX
inlawrev-3752	830	3	clear	clear	ADJ
inlawrev-3752	830	4	congress	congress	PROPN
inlawrev-3752	830	5	and	and	CCONJ
inlawrev-3752	830	6	the	the	DET
inlawrev-3752	830	7	administration	administration	NOUN
inlawrev-3752	830	8	will	will	AUX
inlawrev-3752	830	9	have	have	VERB
inlawrev-3752	830	10	to	to	PART
inlawrev-3752	830	11	take	take	VERB
inlawrev-3752	830	12	steps	step	NOUN
inlawrev-3752	830	13	to	to	PART
inlawrev-3752	830	14	stop	stop	VERB
inlawrev-3752	830	15	this	this	DET
inlawrev-3752	830	16	abuse	abuse	NOUN
inlawrev-3752	830	17	and	and	CCONJ
inlawrev-3752	830	18	ensure	ensure	VERB
inlawrev-3752	830	19	that	that	SCONJ
inlawrev-3752	830	20	charitable	charitable	ADJ
inlawrev-3752	830	21	donations	donation	NOUN
inlawrev-3752	830	22	benefit	benefit	VERB
inlawrev-3752	830	23	the	the	DET
inlawrev-3752	830	24	needy	needy	NOUN
inlawrev-3752	830	25	.	.	PUNCT
inlawrev-3752	831	1	i	i	PRON
inlawrev-3752	831	2	'm	be	AUX
inlawrev-3752	831	3	deeply	deeply	ADV
inlawrev-3752	831	4	disturbed	disturb	VERB
inlawrev-3752	831	5	that	that	SCONJ
inlawrev-3752	831	6	with	with	ADP
inlawrev-3752	831	7	a	a	DET
inlawrev-3752	831	8	good	good	ADJ
inlawrev-3752	831	9	number	number	NOUN
inlawrev-3752	831	10	of	of	ADP
inlawrev-3752	831	11	supporting	support	VERB
inlawrev-3752	831	12	organizations	organization	NOUN
inlawrev-3752	831	13	,	,	PUNCT
inlawrev-3752	831	14	people	people	NOUN
inlawrev-3752	831	15	are	be	AUX
inlawrev-3752	831	16	taking	take	VERB
inlawrev-3752	831	17	multimillion	multimillion	NUM
inlawrev-3752	831	18	dollar	dollar	NOUN
inlawrev-3752	831	19	tax	tax	NOUN
inlawrev-3752	831	20	deductions	deduction	NOUN
inlawrev-3752	831	21	for	for	ADP
inlawrev-3752	831	22	what	what	PRON
inlawrev-3752	831	23	they	they	PRON
inlawrev-3752	831	24	claim	claim	VERB
inlawrev-3752	831	25	are	be	AUX
inlawrev-3752	831	26	contributions	contribution	NOUN
inlawrev-3752	831	27	to	to	ADP
inlawrev-3752	831	28	charity	charity	NOUN
inlawrev-3752	831	29	,	,	PUNCT
inlawrev-3752	831	30	yet	yet	ADV
inlawrev-3752	831	31	too	too	ADV
inlawrev-3752	831	32	often	often	ADV
inlawrev-3752	831	33	the	the	DET
inlawrev-3752	831	34	result	result	NOUN
inlawrev-3752	831	35	is	be	AUX
inlawrev-3752	831	36	a	a	DET
inlawrev-3752	831	37	thimbleful	thimbleful	ADJ
inlawrev-3752	831	38	of	of	ADP
inlawrev-3752	831	39	benefit	benefit	NOUN
inlawrev-3752	831	40	to	to	ADP
inlawrev-3752	831	41	charity	charity	NOUN
inlawrev-3752	831	42	.	.	PUNCT
inlawrev-3752	832	1	"	"	PUNCT
inlawrev-3752	832	2	both	both	CCONJ
inlawrev-3752	832	3	a	a	DET
inlawrev-3752	832	4	congressional	congressional	ADJ
inlawrev-3752	832	5	research	research	NOUN
inlawrev-3752	832	6	service	service	NOUN
inlawrev-3752	832	7	report	report	NOUN
inlawrev-3752	832	8	and	and	CCONJ
inlawrev-3752	832	9	the	the	DET
inlawrev-3752	832	10	finance	finance	NOUN
inlawrev-3752	832	11	committee	committee	NOUN
inlawrev-3752	832	12	's	's	PART
inlawrev-3752	832	13	review	review	NOUN
inlawrev-3752	832	14	have	have	AUX
inlawrev-3752	832	15	made	make	VERB
inlawrev-3752	832	16	it	it	PRON
inlawrev-3752	832	17	clear	clear	ADJ
inlawrev-3752	832	18	that	that	SCONJ
inlawrev-3752	832	19	the	the	DET
inlawrev-3752	832	20	problem	problem	NOUN
inlawrev-3752	832	21	is	be	AUX
inlawrev-3752	832	22	n't	not	PART
inlawrev-3752	832	23	limited	limit	VERB
inlawrev-3752	832	24	to	to	PART
inlawrev-3752	832	25	type	type	VERB
inlawrev-3752	832	26	in	in	ADP
inlawrev-3752	832	27	supporting	support	VERB
inlawrev-3752	832	28	organizations	organization	NOUN
inlawrev-3752	832	29	.	.	PUNCT
inlawrev-3752	833	1	the	the	DET
inlawrev-3752	833	2	snake	snake	NOUN
inlawrev-3752	833	3	oil	oil	NOUN
inlawrev-3752	833	4	salesmen	salesman	NOUN
inlawrev-3752	833	5	have	have	AUX
inlawrev-3752	833	6	also	also	ADV
inlawrev-3752	833	7	figured	figure	VERB
inlawrev-3752	833	8	out	out	ADP
inlawrev-3752	833	9	how	how	SCONJ
inlawrev-3752	833	10	to	to	PART
inlawrev-3752	833	11	manipulate	manipulate	VERB
inlawrev-3752	833	12	type	type	NOUN
inlawrev-3752	833	13	i	i	PRON
inlawrev-3752	833	14	and	and	CCONJ
inlawrev-3752	833	15	n	n	ADV
inlawrev-3752	833	16	supporting	support	VERB
inlawrev-3752	833	17	organizations	organization	NOUN
inlawrev-3752	833	18	for	for	ADP
inlawrev-3752	833	19	the	the	DET
inlawrev-3752	833	20	benefit	benefit	NOUN
inlawrev-3752	833	21	of	of	ADP
inlawrev-3752	833	22	themselves	themselves	PRON
inlawrev-3752	833	23	and	and	CCONJ
inlawrev-3752	833	24	their	their	PRON
inlawrev-3752	833	25	clients	client	NOUN
inlawrev-3752	833	26	.	.	PUNCT
inlawrev-3752	834	1	meanwhile	meanwhile	ADV
inlawrev-3752	834	2	,	,	PUNCT
inlawrev-3752	834	3	the	the	DET
inlawrev-3752	834	4	charities	charity	NOUN
inlawrev-3752	834	5	are	be	AUX
inlawrev-3752	834	6	lucky	lucky	ADJ
inlawrev-3752	834	7	if	if	SCONJ
inlawrev-3752	834	8	they	they	PRON
inlawrev-3752	834	9	receive	receive	VERB
inlawrev-3752	834	10	enough	enough	ADJ
inlawrev-3752	834	11	money	money	NOUN
inlawrev-3752	834	12	to	to	PART
inlawrev-3752	834	13	buy	buy	VERB
inlawrev-3752	834	14	a	a	DET
inlawrev-3752	834	15	blanket	blanket	NOUN
inlawrev-3752	834	16	for	for	ADP
inlawrev-3752	834	17	the	the	DET
inlawrev-3752	834	18	homeless	homeless	NOUN
inlawrev-3752	834	19	.	.	PUNCT
inlawrev-3752	835	1	while	while	SCONJ
inlawrev-3752	835	2	the	the	DET
inlawrev-3752	835	3	taxpayers	taxpayer	NOUN
inlawrev-3752	835	4	get	get	AUX
inlawrev-3752	835	5	bilked	bilk	VERB
inlawrev-3752	835	6	by	by	ADP
inlawrev-3752	835	7	this	this	DET
inlawrev-3752	835	8	abuse	abuse	NOUN
inlawrev-3752	835	9	,	,	PUNCT
inlawrev-3752	835	10	sadly	sadly	ADV
inlawrev-3752	835	11	the	the	DET
inlawrev-3752	835	12	needy	needy	NOUN
inlawrev-3752	835	13	ultimately	ultimately	ADV
inlawrev-3752	835	14	suffer	suffer	VERB
inlawrev-3752	835	15	because	because	SCONJ
inlawrev-3752	835	16	they	they	PRON
inlawrev-3752	835	17	're	be	AUX
inlawrev-3752	835	18	denied	deny	VERB
inlawrev-3752	835	19	the	the	DET
inlawrev-3752	835	20	benefits	benefit	NOUN
inlawrev-3752	835	21	intended	intend	VERB
inlawrev-3752	835	22	by	by	ADP
inlawrev-3752	835	23	the	the	DET
inlawrev-3752	835	24	tax	tax	NOUN
inlawrev-3752	835	25	law	law	NOUN
inlawrev-3752	835	26	.	.	PUNCT
inlawrev-3752	836	1	"	"	PUNCT
inlawrev-3752	836	2	the	the	DET
inlawrev-3752	836	3	law	law	NOUN
inlawrev-3752	836	4	intended	intend	VERB
inlawrev-3752	836	5	to	to	PART
inlawrev-3752	836	6	allow	allow	VERB
inlawrev-3752	836	7	supporting	support	VERB
inlawrev-3752	836	8	organizations	organization	NOUN
inlawrev-3752	836	9	only	only	ADV
inlawrev-3752	836	10	for	for	ADP
inlawrev-3752	836	11	a	a	DET
inlawrev-3752	836	12	narrow	narrow	ADJ
inlawrev-3752	836	13	set	set	NOUN
inlawrev-3752	836	14	of	of	ADP
inlawrev-3752	836	15	circumstances	circumstance	NOUN
inlawrev-3752	836	16	.	.	PUNCT
inlawrev-3752	837	1	unfortunately	unfortunately	ADV
inlawrev-3752	837	2	,	,	PUNCT
inlawrev-3752	837	3	creative	creative	ADJ
inlawrev-3752	837	4	types	type	NOUN
inlawrev-3752	837	5	are	be	AUX
inlawrev-3752	837	6	exploiting	exploit	VERB
inlawrev-3752	837	7	a	a	DET
inlawrev-3752	837	8	loophole	loophole	NOUN
inlawrev-3752	837	9	in	in	ADP
inlawrev-3752	837	10	the	the	DET
inlawrev-3752	837	11	regulations	regulation	NOUN
inlawrev-3752	837	12	by	by	ADP
inlawrev-3752	837	13	setting	set	VERB
inlawrev-3752	837	14	up	up	ADP
inlawrev-3752	837	15	supporting	support	VERB
inlawrev-3752	837	16	organizations	organization	NOUN
inlawrev-3752	837	17	to	to	PART
inlawrev-3752	837	18	skirt	skirt	VERB
inlawrev-3752	837	19	the	the	DET
inlawrev-3752	837	20	laws	law	NOUN
inlawrev-3752	837	21	governing	govern	VERB
inlawrev-3752	837	22	private	private	ADJ
inlawrev-3752	837	23	foundations	foundation	NOUN
inlawrev-3752	837	24	.	.	PUNCT
inlawrev-3752	838	1	you	you	PRON
inlawrev-3752	838	2	could	could	AUX
inlawrev-3752	838	3	drive	drive	VERB
inlawrev-3752	838	4	a	a	DET
inlawrev-3752	838	5	mack	mack	NOUN
inlawrev-3752	838	6	truck	truck	NOUN
inlawrev-3752	838	7	243	243	NUM
inlawrev-3752	838	8	.	.	PUNCT
inlawrev-3752	839	1	i	i	PRON
inlawrev-3752	839	2	d.	d.	PROPN
inlawrev-3752	839	3	244	244	NUM
inlawrev-3752	839	4	.	.	PUNCT
inlawrev-3752	840	1	senator	senator	PROPN
inlawrev-3752	840	2	grassley	grassley	PROPN
inlawrev-3752	840	3	(	(	PUNCT
inlawrev-3752	840	4	la	la	PROPN
inlawrev-3752	840	5	)	)	PUNCT
inlawrev-3752	840	6	is	be	AUX
inlawrev-3752	840	7	chairman	chairman	NOUN
inlawrev-3752	840	8	of	of	ADP
inlawrev-3752	840	9	the	the	DET
inlawrev-3752	840	10	committee	committee	NOUN
inlawrev-3752	840	11	on	on	ADP
inlawrev-3752	840	12	finance	finance	NOUN
inlawrev-3752	840	13	.	.	PUNCT
inlawrev-3752	841	1	245	245	NUM
inlawrev-3752	841	2	.	.	PUNCT
inlawrev-3752	842	1	senator	senator	PROPN
inlawrev-3752	842	2	baucus	baucus	PROPN
inlawrev-3752	842	3	(	(	PUNCT
inlawrev-3752	842	4	mt	mt	PROPN
inlawrev-3752	842	5	)	)	PUNCT
inlawrev-3752	842	6	is	be	AUX
inlawrev-3752	842	7	ranking	rank	VERB
inlawrev-3752	842	8	member	member	NOUN
inlawrev-3752	842	9	of	of	ADP
inlawrev-3752	842	10	the	the	DET
inlawrev-3752	842	11	committee	committee	NOUN
inlawrev-3752	842	12	on	on	ADP
inlawrev-3752	842	13	finance	finance	NOUN
inlawrev-3752	842	14	.	.	PUNCT
inlawrev-3752	843	1	246	246	NUM
inlawrev-3752	843	2	.	.	PUNCT
inlawrev-3752	844	1	senate	senate	PROPN
inlawrev-3752	844	2	committee	committee	PROPN
inlawrev-3752	844	3	on	on	ADP
inlawrev-3752	844	4	finance	finance	NOUN
inlawrev-3752	844	5	press	press	NOUN
inlawrev-3752	844	6	release	release	NOUN
inlawrev-3752	844	7	,	,	PUNCT
inlawrev-3752	844	8	supra	supra	PROPN
inlawrev-3752	844	9	note	note	NOUN
inlawrev-3752	844	10	235	235	NUM
inlawrev-3752	844	11	,	,	PUNCT
inlawrev-3752	844	12	at	at	ADP
inlawrev-3752	844	13	2	2	NUM
inlawrev-3752	844	14	-	-	SYM
inlawrev-3752	844	15	3	3	NUM
inlawrev-3752	844	16	.	.	NOUN
inlawrev-3752	844	17	247	247	NUM
inlawrev-3752	844	18	.	.	PUNCT
inlawrev-3752	845	1	i	i	PRON
inlawrev-3752	845	2	d.	d.	PROPN
inlawrev-3752	845	3	2x1	2x1	NUM
inlawrev-3752	845	4	.	.	PUNCT
inlawrev-3752	845	5	248	248	NUM
inlawrev-3752	845	6	.	.	PUNCT
inlawrev-3752	846	1	/j	/j	INTJ
inlawrev-3752	846	2	.	.	PUNCT
inlawrev-3752	847	1	at	at	ADP
inlawrev-3752	847	2	3	3	NUM
inlawrev-3752	847	3	.	.	PUNCT
inlawrev-3752	847	4	249	249	NUM
inlawrev-3752	847	5	.	.	PUNCT
inlawrev-3752	848	1	/^.	/^.	PUNCT
inlawrev-3752	848	2	at	at	ADP
inlawrev-3752	848	3	1	1	NUM
inlawrev-3752	848	4	-	-	SYM
inlawrev-3752	848	5	3	3	NUM
inlawrev-3752	848	6	.	.	NOUN
inlawrev-3752	848	7	2006	2006	NUM
inlawrev-3752	848	8	]	]	PUNCT
inlawrev-3752	848	9	supporting	support	VERB
inlawrev-3752	848	10	the	the	DET
inlawrev-3752	848	11	supporting	support	VERB
inlawrev-3752	848	12	organization	organization	NOUN
inlawrev-3752	848	13	239	239	NUM
inlawrev-3752	848	14	through	through	ADP
inlawrev-3752	848	15	that	that	DET
inlawrev-3752	848	16	loophole	loophole	NOUN
inlawrev-3752	848	17	.	.	PUNCT
inlawrev-3752	849	1	"^^	"^^	PROPN
inlawrev-3752	849	2	°	°	PROPN
inlawrev-3752	849	3	senator	senator	PROPN
inlawrev-3752	849	4	baucus	baucus	PROPN
inlawrev-3752	849	5	was	be	AUX
inlawrev-3752	849	6	similarly	similarly	ADV
inlawrev-3752	849	7	critical	critical	ADJ
inlawrev-3752	849	8	:	:	PUNCT
inlawrev-3752	849	9	"	"	PUNCT
inlawrev-3752	849	10	the	the	DET
inlawrev-3752	849	11	purpose	purpose	NOUN
inlawrev-3752	849	12	of	of	ADP
inlawrev-3752	849	13	giving	give	VERB
inlawrev-3752	849	14	taxpayers	taxpayer	NOUN
inlawrev-3752	849	15	a	a	DET
inlawrev-3752	849	16	charitable	charitable	ADJ
inlawrev-3752	849	17	deduction	deduction	NOUN
inlawrev-3752	849	18	is	be	AUX
inlawrev-3752	849	19	to	to	PART
inlawrev-3752	849	20	encourage	encourage	VERB
inlawrev-3752	849	21	charitable	charitable	ADJ
inlawrev-3752	849	22	works—^bestowing	works—^bestowing	NOUN
inlawrev-3752	849	23	this	this	DET
inlawrev-3752	849	24	tax	tax	NOUN
inlawrev-3752	849	25	benefit	benefit	NOUN
inlawrev-3752	849	26	is	be	AUX
inlawrev-3752	849	27	a	a	DET
inlawrev-3752	849	28	public	public	ADJ
inlawrev-3752	849	29	trust	trust	NOUN
inlawrev-3752	849	30	.	.	PUNCT
inlawrev-3752	850	1	unfortunately	unfortunately	ADV
inlawrev-3752	850	2	,	,	PUNCT
inlawrev-3752	850	3	many	many	ADJ
inlawrev-3752	850	4	entities	entity	NOUN
inlawrev-3752	850	5	organized	organize	VERB
inlawrev-3752	850	6	as	as	ADP
inlawrev-3752	850	7	supporting	support	VERB
inlawrev-3752	850	8	organizations	organization	NOUN
inlawrev-3752	850	9	are	be	AUX
inlawrev-3752	850	10	little	little	ADV
inlawrev-3752	850	11	more	more	ADJ
inlawrev-3752	850	12	than	than	ADP
inlawrev-3752	850	13	private	private	ADJ
inlawrev-3752	850	14	piggy	piggy	NOUN
inlawrev-3752	850	15	banks	bank	NOUN
inlawrev-3752	850	16	for	for	ADP
inlawrev-3752	850	17	greedy	greedy	ADJ
inlawrev-3752	850	18	individuals	individual	NOUN
inlawrev-3752	850	19	.	.	PUNCT
inlawrev-3752	850	20	"^^^	"^^^	PUNCT
inlawrev-3752	851	1	e.	e.	PROPN
inlawrev-3752	851	2	judicial	judicial	PROPN
inlawrev-3752	851	3	examination	examination	NOUN
inlawrev-3752	851	4	ofsupporting	ofsupporting	NOUN
inlawrev-3752	851	5	organizations	organization	NOUN
inlawrev-3752	851	6	while	while	SCONJ
inlawrev-3752	851	7	the	the	DET
inlawrev-3752	851	8	legislature	legislature	NOUN
inlawrev-3752	851	9	works	work	VERB
inlawrev-3752	851	10	toward	toward	ADP
inlawrev-3752	851	11	a	a	DET
inlawrev-3752	851	12	resolution	resolution	NOUN
inlawrev-3752	851	13	,	,	PUNCT
inlawrev-3752	851	14	the	the	DET
inlawrev-3752	851	15	courts	court	NOUN
inlawrev-3752	851	16	are	be	AUX
inlawrev-3752	851	17	refining	refine	VERB
inlawrev-3752	851	18	the	the	DET
inlawrev-3752	851	19	supporting	support	VERB
inlawrev-3752	851	20	organization	organization	NOUN
inlawrev-3752	851	21	structure	structure	NOUN
inlawrev-3752	851	22	bit	bit	NOUN
inlawrev-3752	851	23	by	by	ADP
inlawrev-3752	851	24	bit	bit	NOUN
inlawrev-3752	851	25	.	.	PUNCT
inlawrev-3752	852	1	in	in	ADP
inlawrev-3752	852	2	lapham	lapham	PROPN
inlawrev-3752	852	3	foundation	foundation	PROPN
inlawrev-3752	852	4	,	,	PUNCT
inlawrev-3752	852	5	inc	inc	PROPN
inlawrev-3752	852	6	.	.	PROPN
inlawrev-3752	853	1	v.	v.	PROPN
inlawrev-3752	853	2	commissioner	commissioner	PROPN
inlawrev-3752	853	3	,	,	PUNCT
inlawrev-3752	853	4	the	the	DET
inlawrev-3752	853	5	tax	tax	NOUN
inlawrev-3752	853	6	court	court	NOUN
inlawrev-3752	853	7	held	hold	VERB
inlawrev-3752	853	8	that	that	SCONJ
inlawrev-3752	853	9	a	a	DET
inlawrev-3752	853	10	supporting	support	VERB
inlawrev-3752	853	11	organization	organization	NOUN
inlawrev-3752	853	12	that	that	PRON
inlawrev-3752	853	13	allegedly	allegedly	ADV
inlawrev-3752	853	14	benefited	benefit	VERB
inlawrev-3752	853	15	a	a	DET
inlawrev-3752	853	16	donor	donor	NOUN
inlawrev-3752	853	17	-	-	PUNCT
inlawrev-3752	853	18	advised	advise	VERB
inlawrev-3752	853	19	fund	fund	NOUN
inlawrev-3752	853	20	failed	fail	VERB
inlawrev-3752	853	21	several	several	ADJ
inlawrev-3752	853	22	of	of	ADP
inlawrev-3752	853	23	the	the	DET
inlawrev-3752	853	24	tests	test	NOUN
inlawrev-3752	853	25	required	require	VERB
inlawrev-3752	853	26	for	for	ADP
inlawrev-3752	853	27	supporting	support	VERB
inlawrev-3752	853	28	organizations	organization	NOUN
inlawrev-3752	853	29	.	.	PUNCT
inlawrev-3752	854	1	charles	charles	PROPN
inlawrev-3752	854	2	p.	p.	PROPN
inlawrev-3752	854	3	and	and	CCONJ
inlawrev-3752	854	4	maxine	maxine	PROPN
inlawrev-3752	854	5	v.	v.	PROPN
inlawrev-3752	854	6	lapham	lapham	PROPN
inlawrev-3752	854	7	(	(	PUNCT
inlawrev-3752	854	8	the	the	DET
inlawrev-3752	854	9	"	"	PUNCT
inlawrev-3752	854	10	laphams	lapham	NOUN
inlawrev-3752	854	11	"	"	PUNCT
inlawrev-3752	854	12	)	)	PUNCT
inlawrev-3752	854	13	created	create	VERB
inlawrev-3752	854	14	the	the	DET
inlawrev-3752	854	15	lapham	lapham	PROPN
inlawrev-3752	854	16	foundation	foundation	PROPN
inlawrev-3752	854	17	(	(	PUNCT
inlawrev-3752	854	18	the	the	DET
inlawrev-3752	854	19	"	"	PUNCT
inlawrev-3752	854	20	foundation	foundation	NOUN
inlawrev-3752	854	21	"	"	PUNCT
inlawrev-3752	854	22	)	)	PUNCT
inlawrev-3752	854	23	in	in	ADP
inlawrev-3752	854	24	1998	1998	NUM
inlawrev-3752	854	25	.	.	PUNCT
inlawrev-3752	855	1	the	the	DET
inlawrev-3752	855	2	foundation	foundation	NOUN
inlawrev-3752	855	3	,	,	PUNCT
inlawrev-3752	855	4	a	a	DET
inlawrev-3752	855	5	nonprofit	nonprofit	ADJ
inlawrev-3752	855	6	corporation	corporation	NOUN
inlawrev-3752	855	7	incorporated	incorporate	VERB
inlawrev-3752	855	8	in	in	ADP
inlawrev-3752	855	9	michigan	michigan	PROPN
inlawrev-3752	855	10	,	,	PUNCT
inlawrev-3752	855	11	was	be	AUX
inlawrev-3752	855	12	set	set	VERB
inlawrev-3752	855	13	up	up	ADP
inlawrev-3752	855	14	to	to	PART
inlawrev-3752	855	15	"	"	PUNCT
inlawrev-3752	855	16	operate	operate	VERB
inlawrev-3752	855	17	exclusively	exclusively	ADV
inlawrev-3752	855	18	for	for	ADP
inlawrev-3752	855	19	the	the	DET
inlawrev-3752	855	20	benefit	benefit	NOUN
inlawrev-3752	855	21	of	of	ADP
inlawrev-3752	855	22	the	the	DET
inlawrev-3752	855	23	american	american	ADJ
inlawrev-3752	855	24	endowmentfoundation	endowmentfoundation	NOUN
inlawrev-3752	855	25	[	[	X
inlawrev-3752	855	26	(	(	PUNCT
inlawrev-3752	855	27	aef	aef	PROPN
inlawrev-3752	855	28	)	)	PUNCT
inlawrev-3752	855	29	]	]	X
inlawrev-3752	855	30	,	,	PUNCT
inlawrev-3752	855	31	a	a	DET
inlawrev-3752	855	32	publicly	publicly	ADV
inlawrev-3752	855	33	supported	support	VERB
inlawrev-3752	855	34	charit[y	charit[y	NOUN
inlawrev-3752	855	35	]	]	PUNCT
inlawrev-3752	855	36	."^^^	."^^^	PUNCT
inlawrev-3752	856	1	the	the	DET
inlawrev-3752	856	2	foundation	foundation	NOUN
inlawrev-3752	856	3	's	's	PART
inlawrev-3752	856	4	board	board	NOUN
inlawrev-3752	856	5	of	of	ADP
inlawrev-3752	856	6	directors	director	NOUN
inlawrev-3752	856	7	consisted	consist	VERB
inlawrev-3752	856	8	of	of	ADP
inlawrev-3752	856	9	the	the	DET
inlawrev-3752	856	10	laphams	lapham	NOUN
inlawrev-3752	856	11	and	and	CCONJ
inlawrev-3752	856	12	three	three	NUM
inlawrev-3752	856	13	other	other	ADJ
inlawrev-3752	856	14	individuals	individual	NOUN
inlawrev-3752	856	15	,	,	PUNCT
inlawrev-3752	856	16	one	one	NUM
inlawrev-3752	856	17	ofwhom	ofwhom	NOUN
inlawrev-3752	856	18	was	be	AUX
inlawrev-3752	856	19	a	a	DET
inlawrev-3752	856	20	representative	representative	NOUN
inlawrev-3752	856	21	of	of	ADP
inlawrev-3752	856	22	the	the	DET
inlawrev-3752	856	23	aef	aef	PROPN
inlawrev-3752	856	24	.	.	PUNCT
inlawrev-3752	857	1	'	'	PUNCT
inlawrev-3752	857	2	^^^	^^^	ADJ
inlawrev-3752	857	3	the	the	DET
inlawrev-3752	857	4	foundation	foundation	NOUN
inlawrev-3752	857	5	's	's	PART
inlawrev-3752	857	6	only	only	ADJ
inlawrev-3752	857	7	asset	asset	NOUN
inlawrev-3752	857	8	was	be	AUX
inlawrev-3752	857	9	a	a	DET
inlawrev-3752	857	10	promissory	promissory	ADJ
inlawrev-3752	857	11	note	note	NOUN
inlawrev-3752	857	12	in	in	ADP
inlawrev-3752	857	13	the	the	DET
inlawrev-3752	857	14	amount	amount	NOUN
inlawrev-3752	857	15	of	of	ADP
inlawrev-3752	857	16	$	$	SYM
inlawrev-3752	857	17	1,554,244	1,554,244	NUM
inlawrev-3752	857	18	,	,	PUNCT
inlawrev-3752	857	19	made	make	VERB
inlawrev-3752	857	20	by	by	ADP
inlawrev-3752	857	21	a	a	DET
inlawrev-3752	857	22	corporation	corporation	NOUN
inlawrev-3752	857	23	which	which	PRON
inlawrev-3752	857	24	the	the	DET
inlawrev-3752	857	25	laphams	lapham	NOUN
inlawrev-3752	857	26	owned	own	VERB
inlawrev-3752	857	27	and	and	CCONJ
inlawrev-3752	857	28	which	which	PRON
inlawrev-3752	857	29	was	be	AUX
inlawrev-3752	857	30	payable	payable	ADJ
inlawrev-3752	857	31	to	to	ADP
inlawrev-3752	857	32	them	they	PRON
inlawrev-3752	857	33	individually.^^^	individually.^^^	VERB
inlawrev-3752	857	34	the	the	DET
inlawrev-3752	857	35	foundation	foundation	NOUN
inlawrev-3752	857	36	's	's	PART
inlawrev-3752	857	37	income	income	NOUN
inlawrev-3752	857	38	was	be	AUX
inlawrev-3752	857	39	to	to	PART
inlawrev-3752	857	40	be	be	AUX
inlawrev-3752	857	41	"	"	PUNCT
inlawrev-3752	857	42	[	[	X
inlawrev-3752	857	43	djonations	djonation	NOUN
inlawrev-3752	857	44	from	from	ADP
inlawrev-3752	857	45	the	the	DET
inlawrev-3752	857	46	lapham	lapham	PROPN
inlawrev-3752	857	47	family	family	NOUN
inlawrev-3752	857	48	and	and	CCONJ
inlawrev-3752	857	49	its	its	PRON
inlawrev-3752	857	50	friends	friend	NOUN
inlawrev-3752	857	51	,	,	PUNCT
inlawrev-3752	857	52	including	include	VERB
inlawrev-3752	857	53	individuals	individual	NOUN
inlawrev-3752	857	54	and	and	CCONJ
inlawrev-3752	857	55	businesses	business	NOUN
inlawrev-3752	857	56	,	,	PUNCT
inlawrev-3752	857	57	"	"	PUNCT
inlawrev-3752	857	58	and	and	CCONJ
inlawrev-3752	857	59	"	"	PUNCT
inlawrev-3752	857	60	[	[	X
inlawrev-3752	857	61	ijnterest	ijnterest	NOUN
inlawrev-3752	857	62	on	on	ADP
inlawrev-3752	857	63	investments	investment	NOUN
inlawrev-3752	857	64	.	.	PUNCT
inlawrev-3752	858	1	"^^^	"^^^	PUNCT
inlawrev-3752	859	1	after	after	ADP
inlawrev-3752	859	2	being	be	AUX
inlawrev-3752	859	3	denied	deny	VERB
inlawrev-3752	859	4	supporting	support	VERB
inlawrev-3752	859	5	organization	organization	NOUN
inlawrev-3752	859	6	status	status	NOUN
inlawrev-3752	859	7	by	by	ADP
inlawrev-3752	859	8	the	the	DET
inlawrev-3752	859	9	irs	irs	PROPN
inlawrev-3752	859	10	,	,	PUNCT
inlawrev-3752	859	11	the	the	DET
inlawrev-3752	859	12	foundation	foundation	NOUN
inlawrev-3752	859	13	filed	file	VERB
inlawrev-3752	859	14	a	a	DET
inlawrev-3752	859	15	declaratory	declaratory	ADJ
inlawrev-3752	859	16	judgment	judgment	NOUN
inlawrev-3752	859	17	action	action	NOUN
inlawrev-3752	859	18	in	in	ADP
inlawrev-3752	859	19	tax	tax	NOUN
inlawrev-3752	859	20	court.^^^	court.^^^	PROPN
inlawrev-3752	859	21	because	because	SCONJ
inlawrev-3752	859	22	the	the	DET
inlawrev-3752	859	23	foundation	foundation	NOUN
inlawrev-3752	859	24	claimed	claim	VERB
inlawrev-3752	859	25	to	to	PART
inlawrev-3752	859	26	operate	operate	VERB
inlawrev-3752	859	27	in	in	ADP
inlawrev-3752	859	28	connection	connection	NOUN
inlawrev-3752	859	29	with	with	ADP
inlawrev-3752	859	30	a	a	DET
inlawrev-3752	859	31	supported	support	VERB
inlawrev-3752	859	32	charity	charity	NOUN
inlawrev-3752	859	33	,	,	PUNCT
inlawrev-3752	859	34	it	it	PRON
inlawrev-3752	859	35	was	be	AUX
inlawrev-3752	859	36	analyzed	analyze	VERB
inlawrev-3752	859	37	under	under	ADP
inlawrev-3752	859	38	the	the	DET
inlawrev-3752	859	39	type	type	NOUN
inlawrev-3752	859	40	hi	hi	INTJ
inlawrev-3752	859	41	requirements.^^^	requirements.^^^	PROPN
inlawrev-3752	859	42	the	the	DET
inlawrev-3752	859	43	foundation	foundation	NOUN
inlawrev-3752	859	44	failed	fail	VERB
inlawrev-3752	859	45	to	to	PART
inlawrev-3752	859	46	meet	meet	VERB
inlawrev-3752	859	47	the	the	DET
inlawrev-3752	859	48	attentiveness	attentiveness	NOUN
inlawrev-3752	859	49	test	test	NOUN
inlawrev-3752	859	50	under	under	ADP
inlawrev-3752	859	51	the	the	DET
inlawrev-3752	859	52	integral	integral	ADJ
inlawrev-3752	859	53	part	part	NOUN
inlawrev-3752	859	54	test	test	NOUN
inlawrev-3752	859	55	for	for	ADP
inlawrev-3752	859	56	type	type	NOUN
inlawrev-3752	860	1	hi	hi	INTJ
inlawrev-3752	860	2	organizations.^^^	organizations.^^^	PROPN
inlawrev-3752	860	3	the	the	DET
inlawrev-3752	860	4	court	court	NOUN
inlawrev-3752	860	5	recognized	recognize	VERB
inlawrev-3752	860	6	that	that	SCONJ
inlawrev-3752	860	7	the	the	DET
inlawrev-3752	860	8	foundation	foundation	NOUN
inlawrev-3752	860	9	passed	pass	VERB
inlawrev-3752	860	10	the	the	DET
inlawrev-3752	860	11	responsiveness	responsiveness	NOUN
inlawrev-3752	860	12	test	test	NOUN
inlawrev-3752	860	13	as	as	SCONJ
inlawrev-3752	860	14	required	require	VERB
inlawrev-3752	860	15	for	for	ADP
inlawrev-3752	860	16	a	a	DET
inlawrev-3752	860	17	type	type	NOUN
inlawrev-3752	860	18	hi	hi	INTJ
inlawrev-3752	860	19	organization	organization	NOUN
inlawrev-3752	860	20	,	,	PUNCT
inlawrev-3752	860	21	but	but	CCONJ
inlawrev-3752	860	22	it	it	PRON
inlawrev-3752	860	23	still	still	ADV
inlawrev-3752	860	24	had	have	VERB
inlawrev-3752	860	25	to	to	PART
inlawrev-3752	860	26	clear	clear	VERB
inlawrev-3752	860	27	the	the	DET
inlawrev-3752	860	28	integral	integral	ADJ
inlawrev-3752	860	29	part	part	NOUN
inlawrev-3752	860	30	250	250	NUM
inlawrev-3752	860	31	.	.	PUNCT
inlawrev-3752	861	1	/^.	/^.	PUNCT
inlawrev-3752	861	2	atl	atl	PROPN
inlawrev-3752	861	3	.	.	PROPN
inlawrev-3752	861	4	251	251	NUM
inlawrev-3752	861	5	.	.	PUNCT
inlawrev-3752	862	1	i	i	PRON
inlawrev-3752	862	2	d.	d.	PROPN
inlawrev-3752	862	3	252	252	NUM
inlawrev-3752	862	4	.	.	PUNCT
inlawrev-3752	863	1	lapham	lapham	PROPN
inlawrev-3752	863	2	found	find	VERB
inlawrev-3752	863	3	.	.	PUNCT
inlawrev-3752	863	4	,	,	PUNCT
inlawrev-3752	863	5	inc	inc	PROPN
inlawrev-3752	863	6	.	.	PROPN
inlawrev-3752	864	1	v.	v.	PROPN
inlawrev-3752	864	2	comm'r	comm'r	PROPN
inlawrev-3752	864	3	,	,	PUNCT
inlawrev-3752	864	4	84	84	NUM
inlawrev-3752	864	5	t.c.m	t.c.m	NOUN
inlawrev-3752	864	6	.	.	PUNCT
inlawrev-3752	865	1	(	(	PUNCT
inlawrev-3752	865	2	cch	cch	NOUN
inlawrev-3752	865	3	)	)	PUNCT
inlawrev-3752	865	4	586	586	NUM
inlawrev-3752	865	5	(	(	PUNCT
inlawrev-3752	865	6	2002	2002	NUM
inlawrev-3752	865	7	)	)	PUNCT
inlawrev-3752	865	8	,	,	PUNCT
inlawrev-3752	865	9	ajf'd	ajf'd	NOUN
inlawrev-3752	865	10	,	,	PUNCT
inlawrev-3752	865	11	389	389	NUM
inlawrev-3752	865	12	f.sd	f.sd	NOUN
inlawrev-3752	865	13	606	606	NUM
inlawrev-3752	865	14	(	(	PUNCT
inlawrev-3752	865	15	6th	6th	ADJ
inlawrev-3752	865	16	cir	cir	NOUN
inlawrev-3752	865	17	.	.	PUNCT
inlawrev-3752	865	18	2004	2004	NUM
inlawrev-3752	865	19	)	)	PUNCT
inlawrev-3752	865	20	;	;	PUNCT
inlawrev-3752	865	21	see	see	VERB
inlawrev-3752	865	22	also	also	ADV
inlawrev-3752	865	23	joel	joel	PROPN
inlawrev-3752	865	24	ugolini	ugolini	PROPN
inlawrev-3752	865	25	,	,	PUNCT
inlawrev-3752	865	26	note	note	VERB
inlawrev-3752	865	27	,	,	PUNCT
inlawrev-3752	865	28	the	the	DET
inlawrev-3752	865	29	difficulties	difficulty	NOUN
inlawrev-3752	865	30	ofestablishing	ofestablishe	VERB
inlawrev-3752	865	31	a	a	DET
inlawrev-3752	865	32	supporting	support	VERB
inlawrev-3752	865	33	organization	organization	NOUN
inlawrev-3752	865	34	when	when	SCONJ
inlawrev-3752	865	35	making	make	VERB
inlawrev-3752	865	36	charitable	charitable	ADJ
inlawrev-3752	865	37	contributions	contribution	NOUN
inlawrev-3752	865	38	to	to	ADP
inlawrev-3752	865	39	a	a	DET
inlawrev-3752	865	40	donor	donor	NOUN
inlawrev-3752	865	41	-	-	PUNCT
inlawrev-3752	865	42	advised	advise	VERB
inlawrev-3752	865	43	fund	fund	NOUN
inlawrev-3752	865	44	program	program	NOUN
inlawrev-3752	865	45	:	:	PUNCT
inlawrev-3752	865	46	lapham	lapham	PROPN
inlawrev-3752	865	47	foundation	foundation	PROPN
inlawrev-3752	865	48	inc	inc	PROPN
inlawrev-3752	865	49	.	.	PROPN
inlawrev-3752	866	1	v.	v.	PROPN
inlawrev-3752	866	2	commissioner	commissioner	PROPN
inlawrev-3752	866	3	,	,	PUNCT
inlawrev-3752	866	4	56	56	NUM
inlawrev-3752	866	5	tax	tax	NOUN
inlawrev-3752	866	6	law	law	NOUN
inlawrev-3752	866	7	.	.	PUNCT
inlawrev-3752	867	1	929	929	NUM
inlawrev-3752	867	2	,	,	PUNCT
inlawrev-3752	867	3	929	929	NUM
inlawrev-3752	867	4	(	(	PUNCT
inlawrev-3752	867	5	2003	2003	NUM
inlawrev-3752	867	6	)	)	PUNCT
inlawrev-3752	867	7	.	.	PUNCT
inlawrev-3752	868	1	253	253	NUM
inlawrev-3752	868	2	.	.	PUNCT
inlawrev-3752	869	1	lapham	lapham	PROPN
inlawrev-3752	869	2	found	find	VERB
inlawrev-3752	869	3	,	,	PUNCT
inlawrev-3752	869	4	84	84	NUM
inlawrev-3752	869	5	t.c.m	t.c.m	NOUN
inlawrev-3752	869	6	.	.	PUNCT
inlawrev-3752	870	1	(	(	PUNCT
inlawrev-3752	870	2	cch	cch	NOUN
inlawrev-3752	870	3	)	)	PUNCT
inlawrev-3752	870	4	586	586	NUM
inlawrev-3752	870	5	.	.	NOUN
inlawrev-3752	870	6	254	254	NUM
inlawrev-3752	870	7	.	.	PUNCT
inlawrev-3752	871	1	i	i	PRON
inlawrev-3752	871	2	d.	d.	PROPN
inlawrev-3752	871	3	255	255	NUM
inlawrev-3752	871	4	.	.	PUNCT
inlawrev-3752	872	1	i	i	PRON
inlawrev-3752	872	2	d	d	PROPN
inlawrev-3752	872	3	256	256	NUM
inlawrev-3752	872	4	.	.	PUNCT
inlawrev-3752	873	1	i	i	PRON
inlawrev-3752	873	2	d.	d.	PROPN
inlawrev-3752	873	3	257	257	NUM
inlawrev-3752	873	4	.	.	PUNCT
inlawrev-3752	874	1	i	i	PRON
inlawrev-3752	874	2	d.	d.	PROPN
inlawrev-3752	874	3	258	258	NUM
inlawrev-3752	874	4	.	.	PUNCT
inlawrev-3752	875	1	i	i	PRON
inlawrev-3752	875	2	d.	d.	PROPN
inlawrev-3752	875	3	259	259	NUM
inlawrev-3752	875	4	.	.	PUNCT
inlawrev-3752	876	1	i	i	PRON
inlawrev-3752	876	2	d.	d.	PROPN
inlawrev-3752	876	3	the	the	DET
inlawrev-3752	876	4	atte	atte	PROPN
inlawrev-3752	876	5	1.509a-4(i)(3)(2005	1.509a-4(i)(3)(2005	NUM
inlawrev-3752	876	6	)	)	PUNCT
inlawrev-3752	876	7	.	.	PUNCT
inlawrev-3752	877	1	the	the	DET
inlawrev-3752	877	2	attentiveness	attentiveness	NOUN
inlawrev-3752	877	3	requirement	requirement	NOUN
inlawrev-3752	877	4	of	of	ADP
inlawrev-3752	877	5	the	the	DET
inlawrev-3752	877	6	integral	integral	ADJ
inlawrev-3752	877	7	part	part	NOUN
inlawrev-3752	877	8	test	test	NOUN
inlawrev-3752	877	9	is	be	AUX
inlawrev-3752	877	10	set	set	VERB
inlawrev-3752	877	11	forth	forth	ADV
inlawrev-3752	877	12	in	in	ADP
inlawrev-3752	877	13	26	26	NUM
inlawrev-3752	877	14	c.f.r	c.f.r	NOUN
inlawrev-3752	877	15	.	.	PUNCT
inlawrev-3752	878	1	§	§	PROPN
inlawrev-3752	878	2	240	240	NUM
inlawrev-3752	878	3	indiana	indiana	PROPN
inlawrev-3752	878	4	law	law	NOUN
inlawrev-3752	878	5	review	review	NOUN
inlawrev-3752	878	6	[	[	X
inlawrev-3752	878	7	vol	vol	NOUN
inlawrev-3752	878	8	.	.	PUNCT
inlawrev-3752	878	9	39:207	39:207	NUM
inlawrev-3752	878	10	hurdle.^^^	hurdle.^^^	VERB
inlawrev-3752	878	11	to	to	PART
inlawrev-3752	878	12	meet	meet	VERB
inlawrev-3752	878	13	the	the	DET
inlawrev-3752	878	14	integral	integral	ADJ
inlawrev-3752	878	15	part	part	NOUN
inlawrev-3752	878	16	test	test	NOUN
inlawrev-3752	878	17	,	,	PUNCT
inlawrev-3752	878	18	the	the	DET
inlawrev-3752	878	19	foundation	foundation	NOUN
inlawrev-3752	878	20	must	must	AUX
inlawrev-3752	878	21	satisfy	satisfy	VERB
inlawrev-3752	878	22	either	either	CCONJ
inlawrev-3752	878	23	the	the	PRON
inlawrev-3752	878	24	but	but	CCONJ
inlawrev-3752	878	25	for	for	ADP
inlawrev-3752	878	26	test	test	NOUN
inlawrev-3752	878	27	or	or	CCONJ
inlawrev-3752	878	28	the	the	DET
inlawrev-3752	878	29	attentiveness	attentiveness	NOUN
inlawrev-3752	878	30	test.^^^	test.^^^	ADP
inlawrev-3752	878	31	the	the	DET
inlawrev-3752	878	32	foundation	foundation	NOUN
inlawrev-3752	878	33	fulfilled	fulfil	VERB
inlawrev-3752	878	34	neither.^^^	neither.^^^	NOUN
inlawrev-3752	878	35	in	in	ADP
inlawrev-3752	878	36	an	an	DET
inlawrev-3752	878	37	attempt	attempt	NOUN
inlawrev-3752	878	38	to	to	PART
inlawrev-3752	878	39	satisfy	satisfy	VERB
inlawrev-3752	878	40	the	the	PRON
inlawrev-3752	878	41	but	but	CCONJ
inlawrev-3752	878	42	for	for	ADP
inlawrev-3752	878	43	test	test	NOUN
inlawrev-3752	878	44	,	,	PUNCT
inlawrev-3752	878	45	the	the	DET
inlawrev-3752	878	46	foundation	foundation	NOUN
inlawrev-3752	878	47	claimed	claim	VERB
inlawrev-3752	878	48	that	that	PRON
inlawrev-3752	878	49	but	but	CCONJ
inlawrev-3752	878	50	for	for	ADP
inlawrev-3752	878	51	its	its	PRON
inlawrev-3752	878	52	involvement	involvement	NOUN
inlawrev-3752	878	53	,	,	PUNCT
inlawrev-3752	878	54	the	the	DET
inlawrev-3752	878	55	aef	aef	PROPN
inlawrev-3752	878	56	would	would	AUX
inlawrev-3752	878	57	discontinue	discontinue	VERB
inlawrev-3752	878	58	making	make	VERB
inlawrev-3752	878	59	grants	grant	NOUN
inlawrev-3752	878	60	to	to	PART
inlawrev-3752	878	61	support	support	VERB
inlawrev-3752	878	62	activities	activity	NOUN
inlawrev-3752	878	63	in	in	ADP
inlawrev-3752	878	64	the	the	DET
inlawrev-3752	878	65	southeastern	southeastern	ADJ
inlawrev-3752	878	66	michigan	michigan	PROPN
inlawrev-3752	878	67	area	area	NOUN
inlawrev-3752	878	68	,	,	PUNCT
inlawrev-3752	878	69	the	the	DET
inlawrev-3752	878	70	targeted	target	VERB
inlawrev-3752	878	71	area	area	NOUN
inlawrev-3752	878	72	of	of	ADP
inlawrev-3752	878	73	the	the	DET
inlawrev-3752	878	74	lapham	lapham	PROPN
inlawrev-3752	878	75	's	's	PART
inlawrev-3752	878	76	charitable	charitable	ADJ
inlawrev-3752	878	77	aims.^^^	aims.^^^	NOUN
inlawrev-3752	878	78	the	the	DET
inlawrev-3752	878	79	court	court	NOUN
inlawrev-3752	878	80	was	be	AUX
inlawrev-3752	878	81	quick	quick	ADJ
inlawrev-3752	878	82	to	to	PART
inlawrev-3752	878	83	note	note	VERB
inlawrev-3752	878	84	that	that	SCONJ
inlawrev-3752	878	85	:	:	PUNCT
inlawrev-3752	878	86	"	"	PUNCT
inlawrev-3752	878	87	such	such	ADJ
inlawrev-3752	878	88	grant	grant	NOUN
inlawrev-3752	878	89	-	-	PUNCT
inlawrev-3752	878	90	making	make	VERB
inlawrev-3752	878	91	activities	activity	NOUN
inlawrev-3752	878	92	can	can	AUX
inlawrev-3752	878	93	not	not	PART
inlawrev-3752	878	94	properly	properly	ADV
inlawrev-3752	878	95	be	be	AUX
inlawrev-3752	878	96	characterized	characterize	VERB
inlawrev-3752	878	97	as	as	ADP
inlawrev-3752	878	98	something	something	PRON
inlawrev-3752	878	99	in	in	ADP
inlawrev-3752	878	100	which	which	PRON
inlawrev-3752	878	101	aef	aef	PROPN
inlawrev-3752	878	102	would	would	AUX
inlawrev-3752	878	103	be	be	AUX
inlawrev-3752	878	104	engaged	engage	VERB
inlawrev-3752	878	105	butfor	butfor	ADP
inlawrev-3752	878	106	petitioner	petitioner	NOUN
inlawrev-3752	878	107	's	's	PART
inlawrev-3752	878	108	support	support	NOUN
inlawrev-3752	878	109	.	.	PUNCT
inlawrev-3752	879	1	rather	rather	ADV
inlawrev-3752	879	2	,	,	PUNCT
inlawrev-3752	879	3	distributing	distribute	VERB
inlawrev-3752	879	4	grant	grant	NOUN
inlawrev-3752	879	5	moneys	money	NOUN
inlawrev-3752	879	6	is	be	AUX
inlawrev-3752	879	7	something	something	PRON
inlawrev-3752	879	8	in	in	ADP
inlawrev-3752	879	9	which	which	PRON
inlawrev-3752	879	10	aef	aef	PROPN
inlawrev-3752	879	11	is	be	AUX
inlawrev-3752	879	12	and	and	CCONJ
inlawrev-3752	879	13	will	will	AUX
inlawrev-3752	879	14	continue	continue	VERB
inlawrev-3752	879	15	to	to	PART
inlawrev-3752	879	16	be	be	AUX
inlawrev-3752	879	17	engaged	engage	VERB
inlawrev-3752	879	18	regardless	regardless	ADV
inlawrev-3752	879	19	of	of	ADP
inlawrev-3752	879	20	support	support	NOUN
inlawrev-3752	879	21	from	from	ADP
inlawrev-3752	879	22	petitioner	petitioner	NOUN
inlawrev-3752	879	23	.	.	PUNCT
inlawrev-3752	880	1	"^^"^	"^^"^	PUNCT
inlawrev-3752	880	2	thus	thus	ADV
inlawrev-3752	880	3	,	,	PUNCT
inlawrev-3752	880	4	the	the	DET
inlawrev-3752	880	5	foundation	foundation	NOUN
inlawrev-3752	880	6	failed	fail	VERB
inlawrev-3752	880	7	the	the	PRON
inlawrev-3752	880	8	but	but	CCONJ
inlawrev-3752	880	9	for	for	ADP
inlawrev-3752	880	10	test.^^^	test.^^^	PROPN
inlawrev-3752	880	11	the	the	DET
inlawrev-3752	880	12	foundation	foundation	NOUN
inlawrev-3752	880	13	had	have	VERB
inlawrev-3752	880	14	one	one	NUM
inlawrev-3752	880	15	more	more	ADJ
inlawrev-3752	880	16	chance	chance	NOUN
inlawrev-3752	880	17	:	:	PUNCT
inlawrev-3752	880	18	passing	pass	VERB
inlawrev-3752	880	19	the	the	DET
inlawrev-3752	880	20	alternative	alternative	ADJ
inlawrev-3752	880	21	attentiveness	attentiveness	NOUN
inlawrev-3752	880	22	test	test	NOUN
inlawrev-3752	880	23	.	.	PUNCT
inlawrev-3752	881	1	the	the	DET
inlawrev-3752	881	2	court	court	NOUN
inlawrev-3752	881	3	analyzed	analyze	VERB
inlawrev-3752	881	4	the	the	DET
inlawrev-3752	881	5	"	"	PUNCT
inlawrev-3752	881	6	criteria	criterion	NOUN
inlawrev-3752	881	7	intended	intend	VERB
inlawrev-3752	881	8	to	to	PART
inlawrev-3752	881	9	cultivate	cultivate	VERB
inlawrev-3752	881	10	attentiveness	attentiveness	NOUN
inlawrev-3752	881	11	"	"	PUNCT
inlawrev-3752	881	12	to	to	PART
inlawrev-3752	881	13	determine	determine	VERB
inlawrev-3752	881	14	whether	whether	SCONJ
inlawrev-3752	881	15	the	the	DET
inlawrev-3752	881	16	foundation	foundation	NOUN
inlawrev-3752	881	17	's	's	PART
inlawrev-3752	881	18	support	support	NOUN
inlawrev-3752	881	19	was	be	AUX
inlawrev-3752	881	20	enough	enough	ADJ
inlawrev-3752	881	21	or	or	CCONJ
inlawrev-3752	881	22	earmarked	earmark	VERB
inlawrev-3752	881	23	for	for	ADP
inlawrev-3752	881	24	an	an	DET
inlawrev-3752	881	25	essential	essential	ADJ
inlawrev-3752	881	26	activity	activity	NOUN
inlawrev-3752	881	27	so	so	SCONJ
inlawrev-3752	881	28	that	that	SCONJ
inlawrev-3752	881	29	the	the	DET
inlawrev-3752	881	30	charity	charity	NOUN
inlawrev-3752	881	31	worked	work	VERB
inlawrev-3752	881	32	to	to	PART
inlawrev-3752	881	33	ensure	ensure	VERB
inlawrev-3752	881	34	continued	continued	ADJ
inlawrev-3752	881	35	donations.^^^	donations.^^^	PROPN
inlawrev-3752	881	36	initially	initially	ADV
inlawrev-3752	881	37	,	,	PUNCT
inlawrev-3752	881	38	the	the	DET
inlawrev-3752	881	39	court	court	NOUN
inlawrev-3752	881	40	noted	note	VERB
inlawrev-3752	881	41	that	that	SCONJ
inlawrev-3752	881	42	"	"	PUNCT
inlawrev-3752	881	43	support	support	VERB
inlawrev-3752	881	44	significant	significant	ADJ
inlawrev-3752	881	45	in	in	ADP
inlawrev-3752	881	46	amount	amount	NOUN
inlawrev-3752	881	47	relative	relative	ADJ
inlawrev-3752	881	48	to	to	ADP
inlawrev-3752	881	49	the	the	DET
inlawrev-3752	881	50	beneficiary	beneficiary	NOUN
inlawrev-3752	881	51	's	's	PART
inlawrev-3752	881	52	total	total	ADJ
inlawrev-3752	881	53	support	support	NOUN
inlawrev-3752	881	54	is	be	AUX
inlawrev-3752	881	55	generally	generally	ADV
inlawrev-3752	881	56	the	the	DET
inlawrev-3752	881	57	defining	define	VERB
inlawrev-3752	881	58	characteristic	characteristic	NOUN
inlawrev-3752	881	59	.	.	PUNCT
inlawrev-3752	881	60	"^^^	"^^^	PUNCT
inlawrev-3752	882	1	the	the	DET
inlawrev-3752	882	2	court	court	NOUN
inlawrev-3752	882	3	easily	easily	ADV
inlawrev-3752	882	4	found	find	VERB
inlawrev-3752	882	5	that	that	SCONJ
inlawrev-3752	882	6	the	the	DET
inlawrev-3752	882	7	foundation	foundation	NOUN
inlawrev-3752	882	8	's	's	PART
inlawrev-3752	882	9	anticipated	anticipate	VERB
inlawrev-3752	882	10	donation	donation	NOUN
inlawrev-3752	882	11	of	of	ADP
inlawrev-3752	882	12	$	$	SYM
inlawrev-3752	882	13	7600	7600	NUM
inlawrev-3752	882	14	,	,	PUNCT
inlawrev-3752	882	15	when	when	SCONJ
inlawrev-3752	882	16	compared	compare	VERB
inlawrev-3752	882	17	to	to	ADP
inlawrev-3752	882	18	the	the	DET
inlawrev-3752	882	19	aef	aef	PROPN
inlawrev-3752	882	20	's	's	PART
inlawrev-3752	882	21	yearly	yearly	ADJ
inlawrev-3752	882	22	donations	donation	NOUN
inlawrev-3752	882	23	of	of	ADP
inlawrev-3752	882	24	over	over	ADP
inlawrev-3752	882	25	$	$	SYM
inlawrev-3752	882	26	7	7	NUM
inlawrev-3752	882	27	million	million	NUM
inlawrev-3752	882	28	,	,	PUNCT
inlawrev-3752	882	29	was	be	AUX
inlawrev-3752	882	30	insignificant	insignificant	ADJ
inlawrev-3752	882	31	to	to	PART
inlawrev-3752	882	32	ensure	ensure	VERB
inlawrev-3752	882	33	aef	aef	PROPN
inlawrev-3752	882	34	's	's	PART
inlawrev-3752	882	35	attentiveness.^^^	attentiveness.^^^	PROPN
inlawrev-3752	882	36	the	the	DET
inlawrev-3752	882	37	foundation	foundation	NOUN
inlawrev-3752	882	38	also	also	ADV
inlawrev-3752	882	39	claimed	claim	VERB
inlawrev-3752	882	40	that	that	SCONJ
inlawrev-3752	882	41	it	it	PRON
inlawrev-3752	882	42	met	meet	VERB
inlawrev-3752	882	43	the	the	DET
inlawrev-3752	882	44	second	second	ADJ
inlawrev-3752	882	45	facet	facet	NOUN
inlawrev-3752	882	46	of	of	ADP
inlawrev-3752	882	47	the	the	DET
inlawrev-3752	882	48	attentiveness	attentiveness	NOUN
inlawrev-3752	882	49	test	test	NOUN
inlawrev-3752	882	50	because	because	SCONJ
inlawrev-3752	882	51	its	its	PRON
inlawrev-3752	882	52	funds	fund	NOUN
inlawrev-3752	882	53	were	be	AUX
inlawrev-3752	882	54	earmarked	earmark	VERB
inlawrev-3752	882	55	for	for	ADP
inlawrev-3752	882	56	a	a	DET
inlawrev-3752	882	57	substantial	substantial	ADJ
inlawrev-3752	882	58	activity	activity	NOUN
inlawrev-3752	882	59	of	of	ADP
inlawrev-3752	882	60	aef	aef	PROPN
inlawrev-3752	882	61	.	.	PUNCT
inlawrev-3752	883	1	in	in	ADP
inlawrev-3752	883	2	response	response	NOUN
inlawrev-3752	883	3	,	,	PUNCT
inlawrev-3752	883	4	the	the	DET
inlawrev-3752	883	5	court	court	NOUN
inlawrev-3752	883	6	noted	note	VERB
inlawrev-3752	883	7	that	that	SCONJ
inlawrev-3752	883	8	the	the	DET
inlawrev-3752	883	9	aef	aef	PROPN
inlawrev-3752	883	10	was	be	AUX
inlawrev-3752	883	11	not	not	PART
inlawrev-3752	883	12	required	require	VERB
inlawrev-3752	883	13	to	to	PART
inlawrev-3752	883	14	use	use	VERB
inlawrev-3752	883	15	the	the	DET
inlawrev-3752	883	16	foundation	foundation	NOUN
inlawrev-3752	883	17	's	's	PART
inlawrev-3752	883	18	money	money	NOUN
inlawrev-3752	883	19	as	as	SCONJ
inlawrev-3752	883	20	requested.^^^	requested.^^^	PROPN
inlawrev-3752	883	21	the	the	DET
inlawrev-3752	883	22	foundation	foundation	NOUN
inlawrev-3752	883	23	did	do	AUX
inlawrev-3752	883	24	not	not	PART
inlawrev-3752	883	25	meet	meet	VERB
inlawrev-3752	883	26	either	either	CCONJ
inlawrev-3752	883	27	alternative	alternative	ADJ
inlawrev-3752	883	28	test	test	NOUN
inlawrev-3752	883	29	of	of	ADP
inlawrev-3752	883	30	the	the	DET
inlawrev-3752	883	31	integral	integral	ADJ
inlawrev-3752	883	32	part	part	NOUN
inlawrev-3752	883	33	requirement.^^^	requirement.^^^	SCONJ
inlawrev-3752	883	34	the	the	DET
inlawrev-3752	883	35	foundation	foundation	NOUN
inlawrev-3752	883	36	appealed	appeal	VERB
inlawrev-3752	883	37	to	to	ADP
inlawrev-3752	883	38	the	the	DET
inlawrev-3752	883	39	sixth	sixth	ADJ
inlawrev-3752	883	40	circuit	circuit	NOUN
inlawrev-3752	883	41	court	court	NOUN
inlawrev-3752	883	42	of	of	ADP
inlawrev-3752	883	43	appeals	appeal	NOUN
inlawrev-3752	883	44	which	which	PRON
inlawrev-3752	883	45	affirmed	affirm	VERB
inlawrev-3752	883	46	the	the	DET
inlawrev-3752	883	47	tax	tax	NOUN
inlawrev-3752	883	48	court	court	NOUN
inlawrev-3752	883	49	's	's	PART
inlawrev-3752	883	50	findings.^^^	findings.^^^	PROPN
inlawrev-3752	883	51	court	court	NOUN
inlawrev-3752	883	52	guidance	guidance	NOUN
inlawrev-3752	883	53	on	on	ADP
inlawrev-3752	883	54	qualifying	qualify	VERB
inlawrev-3752	883	55	supporting	support	VERB
inlawrev-3752	883	56	organizations	organization	NOUN
inlawrev-3752	883	57	,	,	PUNCT
inlawrev-3752	883	58	such	such	ADJ
inlawrev-3752	883	59	as	as	ADP
inlawrev-3752	883	60	the	the	DET
inlawrev-3752	883	61	analysis	analysis	NOUN
inlawrev-3752	883	62	provided	provide	VERB
inlawrev-3752	883	63	in	in	ADP
inlawrev-3752	883	64	lapham	lapham	PROPN
inlawrev-3752	883	65	,	,	PUNCT
inlawrev-3752	883	66	may	may	AUX
inlawrev-3752	883	67	help	help	VERB
inlawrev-3752	883	68	brighten	brighten	VERB
inlawrev-3752	883	69	the	the	DET
inlawrev-3752	883	70	details	detail	NOUN
inlawrev-3752	883	71	of	of	ADP
inlawrev-3752	883	72	the	the	DET
inlawrev-3752	883	73	supporting	support	VERB
inlawrev-3752	883	74	organization	organization	NOUN
inlawrev-3752	883	75	structure	structure	NOUN
inlawrev-3752	883	76	.	.	PUNCT
inlawrev-3752	884	1	substantial	substantial	ADJ
inlawrev-3752	884	2	reform	reform	NOUN
inlawrev-3752	884	3	,	,	PUNCT
inlawrev-3752	884	4	however	however	ADV
inlawrev-3752	884	5	,	,	PUNCT
inlawrev-3752	884	6	must	must	AUX
inlawrev-3752	884	7	come	come	VERB
inlawrev-3752	884	8	in	in	ADP
inlawrev-3752	884	9	the	the	DET
inlawrev-3752	884	10	form	form	NOUN
inlawrev-3752	884	11	of	of	ADP
inlawrev-3752	884	12	legislation	legislation	NOUN
inlawrev-3752	884	13	,	,	PUNCT
inlawrev-3752	884	14	not	not	PART
inlawrev-3752	884	15	litigation	litigation	NOUN
inlawrev-3752	884	16	.	.	PUNCT
inlawrev-3752	885	1	260	260	NUM
inlawrev-3752	885	2	.	.	PUNCT
inlawrev-3752	886	1	lapham	lapham	PROPN
inlawrev-3752	886	2	found	find	VERB
inlawrev-3752	886	3	.	.	PUNCT
inlawrev-3752	887	1	,	,	PUNCT
inlawrev-3752	887	2	84	84	NUM
inlawrev-3752	887	3	t.c.m	t.c.m	NOUN
inlawrev-3752	887	4	.	.	PUNCT
inlawrev-3752	888	1	(	(	PUNCT
inlawrev-3752	888	2	cch	cch	NOUN
inlawrev-3752	888	3	)	)	PUNCT
inlawrev-3752	888	4	at	at	ADP
inlawrev-3752	888	5	586	586	NUM
inlawrev-3752	888	6	.	.	NOUN
inlawrev-3752	888	7	261	261	NUM
inlawrev-3752	888	8	.	.	PUNCT
inlawrev-3752	889	1	i	i	PRON
inlawrev-3752	889	2	d.	d.	VERB
inlawrev-3752	889	3	the	the	DET
inlawrev-3752	889	4	attentiveness	attentiveness	NOUN
inlawrev-3752	889	5	test	test	NOUN
inlawrev-3752	889	6	is	be	AUX
inlawrev-3752	889	7	referred	refer	VERB
inlawrev-3752	889	8	to	to	ADP
inlawrev-3752	889	9	as	as	ADP
inlawrev-3752	889	10	the	the	DET
inlawrev-3752	889	11	substantially	substantially	ADV
inlawrev-3752	889	12	all	all	DET
inlawrev-3752	889	13	income	income	NOUN
inlawrev-3752	889	14	test	test	NOUN
inlawrev-3752	889	15	in	in	ADP
inlawrev-3752	889	16	part	part	PROPN
inlawrev-3752	889	17	ii	ii	PROPN
inlawrev-3752	889	18	of	of	ADP
inlawrev-3752	889	19	this	this	DET
inlawrev-3752	889	20	article	article	NOUN
inlawrev-3752	889	21	.	.	PUNCT
inlawrev-3752	890	1	262	262	X
inlawrev-3752	890	2	.	.	PUNCT
inlawrev-3752	891	1	see	see	VERB
inlawrev-3752	891	2	i	i	PRON
inlawrev-3752	891	3	d.	d.	PROPN
inlawrev-3752	891	4	263	263	NUM
inlawrev-3752	891	5	.	.	PUNCT
inlawrev-3752	892	1	i	i	PRON
inlawrev-3752	892	2	d.	d.	PROPN
inlawrev-3752	892	3	264	264	NUM
inlawrev-3752	892	4	.	.	PUNCT
inlawrev-3752	893	1	i	i	PRON
inlawrev-3752	893	2	d.	d.	PROPN
inlawrev-3752	893	3	265	265	NUM
inlawrev-3752	893	4	.	.	PUNCT
inlawrev-3752	894	1	i	i	PRON
inlawrev-3752	894	2	d.	d.	PROPN
inlawrev-3752	894	3	266	266	NUM
inlawrev-3752	894	4	.	.	PUNCT
inlawrev-3752	895	1	i	i	PRON
inlawrev-3752	895	2	d.	d.	PROPN
inlawrev-3752	895	3	267	267	NUM
inlawrev-3752	895	4	.	.	PUNCT
inlawrev-3752	896	1	i	i	PRON
inlawrev-3752	896	2	d.	d.	PROPN
inlawrev-3752	896	3	(	(	PUNCT
inlawrev-3752	896	4	citing	cite	VERB
inlawrev-3752	896	5	26	26	NUM
inlawrev-3752	896	6	c.f.r	c.f.r	NOUN
inlawrev-3752	896	7	.	.	PUNCT
inlawrev-3752	897	1	§	§	PROPN
inlawrev-3752	897	2	1.509a-4(i)(3)(iii)(d	1.509a-4(i)(3)(iii)(d	PROPN
inlawrev-3752	897	3	)	)	PUNCT
inlawrev-3752	897	4	(	(	PUNCT
inlawrev-3752	897	5	2005	2005	NUM
inlawrev-3752	897	6	)	)	PUNCT
inlawrev-3752	897	7	)	)	PUNCT
inlawrev-3752	897	8	.	.	PUNCT
inlawrev-3752	898	1	268	268	NUM
inlawrev-3752	898	2	.	.	PUNCT
inlawrev-3752	899	1	i	i	PRON
inlawrev-3752	899	2	d.	d.	PROPN
inlawrev-3752	899	3	269	269	NUM
inlawrev-3752	899	4	.	.	PUNCT
inlawrev-3752	900	1	i	i	PRON
inlawrev-3752	900	2	d.	d.	PROPN
inlawrev-3752	900	3	270	270	NUM
inlawrev-3752	900	4	.	.	PUNCT
inlawrev-3752	901	1	see	see	VERB
inlawrev-3752	901	2	i	i	PRON
inlawrev-3752	901	3	d.	d.	PROPN
inlawrev-3752	901	4	111	111	NUM
inlawrev-3752	901	5	.	.	PUNCT
inlawrev-3752	902	1	lapham	lapham	PROPN
inlawrev-3752	902	2	found	find	VERB
inlawrev-3752	902	3	.	.	PUNCT
inlawrev-3752	902	4	,	,	PUNCT
inlawrev-3752	902	5	inc	inc	PROPN
inlawrev-3752	902	6	.	.	PROPN
inlawrev-3752	902	7	v	v	ADP
inlawrev-3752	902	8	comm'r	comm'r	NOUN
inlawrev-3752	902	9	,	,	PUNCT
inlawrev-3752	902	10	389	389	NUM
inlawrev-3752	902	11	f.3d	f.3d	NUM
inlawrev-3752	902	12	606	606	NUM
inlawrev-3752	902	13	,	,	PUNCT
inlawrev-3752	902	14	614	614	NUM
inlawrev-3752	902	15	(	(	PUNCT
inlawrev-3752	902	16	6th	6th	ADJ
inlawrev-3752	902	17	cir	cir	NOUN
inlawrev-3752	902	18	.	.	PUNCT
inlawrev-3752	902	19	2004	2004	NUM
inlawrev-3752	902	20	)	)	PUNCT
inlawrev-3752	902	21	.	.	PUNCT
inlawrev-3752	903	1	2006	2006	NUM
inlawrev-3752	903	2	]	]	PUNCT
inlawrev-3752	903	3	supporting	support	VERB
inlawrev-3752	903	4	the	the	DET
inlawrev-3752	903	5	supporting	support	VERB
inlawrev-3752	903	6	organization	organization	NOUN
inlawrev-3752	903	7	241	241	NUM
inlawrev-3752	903	8	v.	v.	ADP
inlawrev-3752	903	9	potential	potential	NOUN
inlawrev-3752	903	10	for	for	ADP
inlawrev-3752	903	11	change	change	NOUN
inlawrev-3752	903	12	the	the	DET
inlawrev-3752	903	13	treasury	treasury	NOUN
inlawrev-3752	903	14	seems	seem	VERB
inlawrev-3752	903	15	poised	poise	VERB
inlawrev-3752	903	16	for	for	ADP
inlawrev-3752	903	17	change	change	NOUN
inlawrev-3752	903	18	,	,	PUNCT
inlawrev-3752	903	19	and	and	CCONJ
inlawrev-3752	903	20	various	various	ADJ
inlawrev-3752	903	21	organizations	organization	NOUN
inlawrev-3752	903	22	have	have	AUX
inlawrev-3752	903	23	proposed	propose	VERB
inlawrev-3752	903	24	reforms	reform	NOUN
inlawrev-3752	903	25	that	that	PRON
inlawrev-3752	903	26	aim	aim	VERB
inlawrev-3752	903	27	to	to	PART
inlawrev-3752	903	28	curb	curb	VERB
inlawrev-3752	903	29	the	the	DET
inlawrev-3752	903	30	abuses	abuse	NOUN
inlawrev-3752	903	31	relating	relate	VERB
inlawrev-3752	903	32	to	to	ADP
inlawrev-3752	903	33	supporting	support	VERB
inlawrev-3752	903	34	organizations	organization	NOUN
inlawrev-3752	903	35	while	while	SCONJ
inlawrev-3752	903	36	preserving	preserve	VERB
inlawrev-3752	903	37	the	the	DET
inlawrev-3752	903	38	form	form	NOUN
inlawrev-3752	903	39	ofentity	ofentity	NOUN
inlawrev-3752	903	40	as	as	ADP
inlawrev-3752	903	41	a	a	DET
inlawrev-3752	903	42	charitable	charitable	ADJ
inlawrev-3752	903	43	alternative	alternative	NOUN
inlawrev-3752	903	44	.	.	PUNCT
inlawrev-3752	904	1	the	the	DET
inlawrev-3752	904	2	american	american	PROPN
inlawrev-3752	904	3	bar	bar	PROPN
inlawrev-3752	904	4	association	association	PROPN
inlawrev-3752	904	5	,	,	PUNCT
inlawrev-3752	904	6	the	the	DET
inlawrev-3752	904	7	council	council	NOUN
inlawrev-3752	904	8	on	on	ADP
inlawrev-3752	904	9	foundations	foundation	NOUN
inlawrev-3752	904	10	,	,	PUNCT
inlawrev-3752	904	11	and	and	CCONJ
inlawrev-3752	904	12	the	the	DET
inlawrev-3752	904	13	panel	panel	NOUN
inlawrev-3752	904	14	on	on	ADP
inlawrev-3752	904	15	the	the	DET
inlawrev-3752	904	16	nonprofit	nonprofit	ADJ
inlawrev-3752	904	17	sector	sector	NOUN
inlawrev-3752	904	18	all	all	PRON
inlawrev-3752	904	19	offered	offer	VERB
inlawrev-3752	904	20	suggestions	suggestion	NOUN
inlawrev-3752	904	21	for	for	ADP
inlawrev-3752	904	22	reform	reform	NOUN
inlawrev-3752	904	23	.	.	PUNCT
inlawrev-3752	905	1	a.	a.	PROPN
inlawrev-3752	905	2	american	american	PROPN
inlawrev-3752	905	3	bar	bar	PROPN
inlawrev-3752	905	4	association	association	PROPN
inlawrev-3752	905	5	the	the	DET
inlawrev-3752	905	6	american	american	PROPN
inlawrev-3752	905	7	bar	bar	PROPN
inlawrev-3752	905	8	association	association	NOUN
inlawrev-3752	905	9	's	's	PART
inlawrev-3752	905	10	tax	tax	NOUN
inlawrev-3752	905	11	section	section	NOUN
inlawrev-3752	905	12	responded	respond	VERB
inlawrev-3752	905	13	in	in	ADP
inlawrev-3752	905	14	writing	writing	NOUN
inlawrev-3752	905	15	to	to	ADP
inlawrev-3752	905	16	the	the	DET
inlawrev-3752	905	17	finance	finance	NOUN
inlawrev-3752	905	18	committee	committee	NOUN
inlawrev-3752	905	19	roundtable	roundtable	NOUN
inlawrev-3752	905	20	's	's	PART
inlawrev-3752	905	21	proposal	proposal	NOUN
inlawrev-3752	905	22	to	to	PART
inlawrev-3752	905	23	eliminate	eliminate	VERB
inlawrev-3752	905	24	type	type	NOUN
inlawrev-3752	905	25	iii	iii	NOUN
inlawrev-3752	905	26	supporting	support	VERB
inlawrev-3752	905	27	organizations.^^^	organizations.^^^	PROPN
inlawrev-3752	905	28	the	the	DET
inlawrev-3752	905	29	tax	tax	NOUN
inlawrev-3752	905	30	section	section	NOUN
inlawrev-3752	905	31	acknowledged	acknowledge	VERB
inlawrev-3752	905	32	that	that	SCONJ
inlawrev-3752	905	33	these	these	DET
inlawrev-3752	905	34	organizations	organization	NOUN
inlawrev-3752	905	35	have	have	AUX
inlawrev-3752	905	36	been	be	AUX
inlawrev-3752	905	37	misused	misuse	VERB
inlawrev-3752	905	38	and	and	CCONJ
inlawrev-3752	905	39	that	that	SCONJ
inlawrev-3752	905	40	the	the	DET
inlawrev-3752	905	41	type	type	NOUN
inlawrev-3752	905	42	hi	hi	INTJ
inlawrev-3752	905	43	structure	structure	NOUN
inlawrev-3752	905	44	maintains	maintain	VERB
inlawrev-3752	905	45	its	its	PRON
inlawrev-3752	905	46	potential	potential	NOUN
inlawrev-3752	905	47	for	for	ADP
inlawrev-3752	905	48	abuse	abuse	NOUN
inlawrev-3752	905	49	;	;	PUNCT
inlawrev-3752	905	50	however	however	ADV
inlawrev-3752	905	51	,	,	PUNCT
inlawrev-3752	905	52	the	the	DET
inlawrev-3752	905	53	tax	tax	NOUN
inlawrev-3752	905	54	section	section	NOUN
inlawrev-3752	905	55	was	be	AUX
inlawrev-3752	905	56	hesitant	hesitant	ADJ
inlawrev-3752	905	57	to	to	PART
inlawrev-3752	905	58	support	support	VERB
inlawrev-3752	905	59	a	a	DET
inlawrev-3752	905	60	complete	complete	ADJ
inlawrev-3752	905	61	elimination	elimination	NOUN
inlawrev-3752	905	62	oftype	oftype	NOUN
inlawrev-3752	905	63	ni	ni	NOUN
inlawrev-3752	905	64	organizations	organization	NOUN
inlawrev-3752	905	65	,	,	PUNCT
inlawrev-3752	905	66	and	and	CCONJ
inlawrev-3752	905	67	it	it	PRON
inlawrev-3752	905	68	instead	instead	ADV
inlawrev-3752	905	69	made	make	VERB
inlawrev-3752	905	70	several	several	ADJ
inlawrev-3752	905	71	specific	specific	ADJ
inlawrev-3752	905	72	suggestions	suggestion	NOUN
inlawrev-3752	905	73	to	to	PART
inlawrev-3752	905	74	reform	reform	VERB
inlawrev-3752	905	75	supporting	support	VERB
inlawrev-3752	905	76	organization	organization	NOUN
inlawrev-3752	905	77	tax	tax	NOUN
inlawrev-3752	905	78	law.^^^	law.^^^	PROPN
inlawrev-3752	905	79	the	the	DET
inlawrev-3752	905	80	tax	tax	NOUN
inlawrev-3752	905	81	section	section	NOUN
inlawrev-3752	905	82	believed	believe	VERB
inlawrev-3752	905	83	the	the	DET
inlawrev-3752	905	84	type	type	NOUN
inlawrev-3752	905	85	iq	iq	NOUN
inlawrev-3752	905	86	structure	structure	NOUN
inlawrev-3752	905	87	's	's	PART
inlawrev-3752	905	88	benefits	benefit	NOUN
inlawrev-3752	905	89	outweigh	outweigh	VERB
inlawrev-3752	905	90	its	its	PRON
inlawrev-3752	905	91	potential	potential	NOUN
inlawrev-3752	905	92	for	for	ADP
inlawrev-3752	905	93	abuses	abuse	NOUN
inlawrev-3752	905	94	,	,	PUNCT
inlawrev-3752	905	95	noting	note	VERB
inlawrev-3752	905	96	that	that	SCONJ
inlawrev-3752	905	97	this	this	DET
inlawrev-3752	905	98	structure	structure	NOUN
inlawrev-3752	905	99	"	"	PUNCT
inlawrev-3752	905	100	offers	offer	VERB
inlawrev-3752	905	101	institutions	institution	NOUN
inlawrev-3752	905	102	and	and	CCONJ
inlawrev-3752	905	103	donors	donor	NOUN
inlawrev-3752	905	104	valuable	valuable	ADJ
inlawrev-3752	905	105	flexibility	flexibility	NOUN
inlawrev-3752	905	106	.	.	PUNCT
inlawrev-3752	906	1	"^^"^	"^^"^	PUNCT
inlawrev-3752	906	2	the	the	DET
inlawrev-3752	906	3	tax	tax	NOUN
inlawrev-3752	906	4	section	section	NOUN
inlawrev-3752	906	5	's	's	PART
inlawrev-3752	906	6	recommendations	recommendation	NOUN
inlawrev-3752	906	7	were	be	AUX
inlawrev-3752	906	8	aimed	aim	VERB
inlawrev-3752	906	9	at	at	ADP
inlawrev-3752	906	10	increasing	increase	VERB
inlawrev-3752	906	11	the	the	DET
inlawrev-3752	906	12	supported	support	VERB
inlawrev-3752	906	13	charity	charity	NOUN
inlawrev-3752	906	14	's	's	PART
inlawrev-3752	906	15	involvement	involvement	NOUN
inlawrev-3752	906	16	with	with	ADP
inlawrev-3752	906	17	the	the	DET
inlawrev-3752	906	18	supporting	support	VERB
inlawrev-3752	906	19	organization	organization	NOUN
inlawrev-3752	906	20	.	.	PUNCT
inlawrev-3752	907	1	the	the	DET
inlawrev-3752	907	2	tax	tax	NOUN
inlawrev-3752	907	3	section	section	NOUN
inlawrev-3752	907	4	proposed	propose	VERB
inlawrev-3752	907	5	that	that	SCONJ
inlawrev-3752	907	6	the	the	DET
inlawrev-3752	907	7	supported	support	VERB
inlawrev-3752	907	8	charity	charity	NOUN
inlawrev-3752	907	9	and	and	CCONJ
inlawrev-3752	907	10	the	the	DET
inlawrev-3752	907	11	type	type	NOUN
inlawrev-3752	907	12	m	m	PROPN
inlawrev-3752	907	13	organization	organization	NOUN
inlawrev-3752	907	14	demonstrate	demonstrate	VERB
inlawrev-3752	907	15	their	their	PRON
inlawrev-3752	907	16	commitment	commitment	NOUN
inlawrev-3752	907	17	to	to	PART
inlawrev-3752	907	18	work	work	VERB
inlawrev-3752	907	19	together.^^^	together.^^^	VERB
inlawrev-3752	907	20	the	the	DET
inlawrev-3752	907	21	tax	tax	NOUN
inlawrev-3752	907	22	section	section	NOUN
inlawrev-3752	907	23	's	's	PART
inlawrev-3752	907	24	recommendations	recommendation	NOUN
inlawrev-3752	907	25	included	include	VERB
inlawrev-3752	907	26	the	the	DET
inlawrev-3752	907	27	following	following	NOUN
inlawrev-3752	907	28	:	:	PUNCT
inlawrev-3752	907	29	1	1	X
inlawrev-3752	907	30	.	.	PUNCT
inlawrev-3752	908	1	require	require	VERB
inlawrev-3752	908	2	new	new	ADJ
inlawrev-3752	908	3	type	type	NOUN
inlawrev-3752	908	4	in	in	ADP
inlawrev-3752	908	5	supporting	support	VERB
inlawrev-3752	908	6	organizations	organization	NOUN
inlawrev-3752	908	7	to	to	PART
inlawrev-3752	908	8	include	include	VERB
inlawrev-3752	908	9	an	an	DET
inlawrev-3752	908	10	attachment	attachment	NOUN
inlawrev-3752	908	11	to	to	ADP
inlawrev-3752	908	12	their	their	PRON
inlawrev-3752	908	13	application	application	NOUN
inlawrev-3752	908	14	for	for	ADP
inlawrev-3752	908	15	recognition	recognition	NOUN
inlawrev-3752	908	16	of	of	ADP
inlawrev-3752	908	17	tax	tax	NOUN
inlawrev-3752	908	18	-	-	PUNCT
inlawrev-3752	908	19	exempt	exempt	ADJ
inlawrev-3752	908	20	status	status	NOUN
inlawrev-3752	908	21	(	(	PUNCT
inlawrev-3752	908	22	form	form	NOUN
inlawrev-3752	908	23	1023	1023	NUM
inlawrev-3752	908	24	)	)	PUNCT
inlawrev-3752	908	25	.	.	PUNCT
inlawrev-3752	909	1	the	the	DET
inlawrev-3752	909	2	attachment	attachment	NOUN
inlawrev-3752	909	3	would	would	AUX
inlawrev-3752	909	4	include	include	VERB
inlawrev-3752	909	5	a	a	DET
inlawrev-3752	909	6	document	document	NOUN
inlawrev-3752	909	7	bearing	bear	VERB
inlawrev-3752	909	8	the	the	DET
inlawrev-3752	909	9	signature	signature	NOUN
inlawrev-3752	909	10	of	of	ADP
inlawrev-3752	909	11	an	an	DET
inlawrev-3752	909	12	officer	officer	NOUN
inlawrev-3752	909	13	of	of	ADP
inlawrev-3752	909	14	the	the	DET
inlawrev-3752	909	15	supporting	support	VERB
inlawrev-3752	909	16	organization	organization	NOUN
inlawrev-3752	909	17	stating	state	VERB
inlawrev-3752	909	18	that	that	SCONJ
inlawrev-3752	909	19	the	the	DET
inlawrev-3752	909	20	charity	charity	NOUN
inlawrev-3752	909	21	agrees	agree	VERB
inlawrev-3752	909	22	to	to	PART
inlawrev-3752	909	23	be	be	AUX
inlawrev-3752	909	24	supported	support	VERB
inlawrev-3752	909	25	and	and	CCONJ
inlawrev-3752	909	26	has	have	AUX
inlawrev-3752	909	27	received	receive	VERB
inlawrev-3752	909	28	copies	copy	NOUN
inlawrev-3752	909	29	of	of	ADP
inlawrev-3752	909	30	the	the	DET
inlawrev-3752	909	31	supporting	support	VERB
inlawrev-3752	909	32	organization	organization	NOUN
inlawrev-3752	909	33	's	's	PART
inlawrev-3752	909	34	governing	govern	VERB
inlawrev-3752	909	35	documents.^^^	documents.^^^	PROPN
inlawrev-3752	909	36	if	if	SCONJ
inlawrev-3752	909	37	an	an	DET
inlawrev-3752	909	38	officer	officer	NOUN
inlawrev-3752	909	39	of	of	ADP
inlawrev-3752	909	40	the	the	DET
inlawrev-3752	909	41	supported	support	VERB
inlawrev-3752	909	42	charity	charity	NOUN
inlawrev-3752	909	43	has	have	AUX
inlawrev-3752	909	44	agreed	agree	VERB
inlawrev-3752	909	45	to	to	PART
inlawrev-3752	909	46	actively	actively	ADV
inlawrev-3752	909	47	oversee	oversee	VERB
inlawrev-3752	909	48	the	the	DET
inlawrev-3752	909	49	supporting	support	VERB
inlawrev-3752	909	50	organization	organization	NOUN
inlawrev-3752	909	51	'	'	PART
inlawrev-3752	909	52	s	s	NOUN
inlawrev-3752	909	53	activities	activity	NOUN
inlawrev-3752	909	54	,	,	PUNCT
inlawrev-3752	909	55	that	that	DET
inlawrev-3752	909	56	officer	officer	NOUN
inlawrev-3752	909	57	should	should	AUX
inlawrev-3752	909	58	also	also	ADV
inlawrev-3752	909	59	confirm	confirm	VERB
inlawrev-3752	909	60	that	that	DET
inlawrev-3752	909	61	commitment	commitment	NOUN
inlawrev-3752	909	62	on	on	ADP
inlawrev-3752	909	63	the	the	DET
inlawrev-3752	909	64	attachment.^^^	attachment.^^^	PROPN
inlawrev-3752	909	65	2	2	NUM
inlawrev-3752	909	66	.	.	PUNCT
inlawrev-3752	909	67	require	require	VERB
inlawrev-3752	909	68	existing	exist	VERB
inlawrev-3752	909	69	type	type	NOUN
inlawrev-3752	909	70	hi	hi	INTJ
inlawrev-3752	909	71	supporting	support	VERB
inlawrev-3752	909	72	organizations	organization	NOUN
inlawrev-3752	909	73	to	to	PART
inlawrev-3752	909	74	provide	provide	VERB
inlawrev-3752	909	75	a	a	DET
inlawrev-3752	909	76	similar	similar	ADJ
inlawrev-3752	909	77	attachment	attachment	NOUN
inlawrev-3752	909	78	to	to	ADP
inlawrev-3752	909	79	their	their	PRON
inlawrev-3752	909	80	annual	annual	ADJ
inlawrev-3752	909	81	tax	tax	NOUN
inlawrev-3752	909	82	filing	filing	NOUN
inlawrev-3752	909	83	(	(	PUNCT
inlawrev-3752	909	84	form	form	NOUN
inlawrev-3752	909	85	990).^^^	990).^^^	NUM
inlawrev-3752	909	86	3	3	NUM
inlawrev-3752	909	87	.	.	PUNCT
inlawrev-3752	910	1	require	require	VERB
inlawrev-3752	910	2	type	type	NOUN
inlawrev-3752	910	3	hi	hi	INTJ
inlawrev-3752	910	4	organizations	organization	NOUN
inlawrev-3752	910	5	that	that	PRON
inlawrev-3752	910	6	are	be	AUX
inlawrev-3752	910	7	organized	organize	VERB
inlawrev-3752	910	8	as	as	SCONJ
inlawrev-3752	910	9	corporations	corporation	NOUN
inlawrev-3752	910	10	to	to	PART
inlawrev-3752	910	11	state	state	VERB
inlawrev-3752	910	12	272	272	NUM
inlawrev-3752	910	13	.	.	PUNCT
inlawrev-3752	911	1	see	see	VERB
inlawrev-3752	911	2	letter	letter	NOUN
inlawrev-3752	911	3	from	from	ADP
inlawrev-3752	911	4	richard	richard	PROPN
inlawrev-3752	911	5	a.	a.	PROPN
inlawrev-3752	911	6	shaw	shaw	PROPN
inlawrev-3752	911	7	,	,	PUNCT
inlawrev-3752	911	8	chair	chair	NOUN
inlawrev-3752	911	9	of	of	ADP
inlawrev-3752	911	10	am	am	NOUN
inlawrev-3752	911	11	.	.	PUNCT
inlawrev-3752	912	1	bar	bar	VERB
inlawrev-3752	912	2	ass'n	ass'n	NOUN
inlawrev-3752	912	3	tax	tax	NOUN
inlawrev-3752	912	4	section	section	NOUN
inlawrev-3752	912	5	,	,	PUNCT
inlawrev-3752	912	6	to	to	ADP
inlawrev-3752	912	7	the	the	DET
inlawrev-3752	912	8	hon	hon	PROPN
inlawrev-3752	912	9	.	.	PUNCT
inlawrev-3752	913	1	charles	charles	PROPN
inlawrev-3752	913	2	e.	e.	PROPN
inlawrev-3752	913	3	grassley	grassley	PROPN
inlawrev-3752	913	4	,	,	PUNCT
inlawrev-3752	913	5	chairman	chairman	NOUN
inlawrev-3752	913	6	senate	senate	PROPN
inlawrev-3752	913	7	comm	comm	NOUN
inlawrev-3752	913	8	.	.	PUNCT
inlawrev-3752	914	1	on	on	ADP
inlawrev-3752	914	2	fin	fin	PROPN
inlawrev-3752	914	3	.	.	PUNCT
inlawrev-3752	915	1	and	and	CCONJ
inlawrev-3752	915	2	hon	hon	PROPN
inlawrev-3752	915	3	.	.	PUNCT
inlawrev-3752	916	1	max	max	PROPN
inlawrev-3752	916	2	baucus	baucus	PROPN
inlawrev-3752	916	3	,	,	PUNCT
inlawrev-3752	916	4	ranking	ranking	ADJ
inlawrev-3752	916	5	member	member	NOUN
inlawrev-3752	916	6	of	of	ADP
inlawrev-3752	916	7	senate	senate	PROPN
inlawrev-3752	916	8	comm	comm	NOUN
inlawrev-3752	916	9	.	.	PUNCT
inlawrev-3752	917	1	on	on	ADP
inlawrev-3752	917	2	fin	fin	NOUN
inlawrev-3752	917	3	.	.	PUNCT
inlawrev-3752	918	1	(	(	PUNCT
inlawrev-3752	918	2	july	july	PROPN
inlawrev-3752	918	3	19	19	NUM
inlawrev-3752	918	4	,	,	PUNCT
inlawrev-3752	918	5	2004	2004	NUM
inlawrev-3752	918	6	)	)	PUNCT
inlawrev-3752	918	7	(	(	PUNCT
inlawrev-3752	918	8	on	on	ADP
inlawrev-3752	918	9	file	file	NOUN
inlawrev-3752	918	10	with	with	ADP
inlawrev-3752	918	11	author	author	NOUN
inlawrev-3752	918	12	)	)	PUNCT
inlawrev-3752	918	13	,	,	PUNCT
inlawrev-3752	918	14	available	available	ADJ
inlawrev-3752	918	15	at	at	ADP
inlawrev-3752	918	16	http://www.abanet.org/tax/	http://www.abanet.org/tax/	NOUN
inlawrev-3752	918	17	pubpolicy/2004/0407	pubpolicy/2004/0407	NOUN
inlawrev-3752	918	18	1	1	NUM
inlawrev-3752	918	19	9ba.pdf	9ba.pdf	NUM
inlawrev-3752	919	1	[	[	X
inlawrev-3752	919	2	hereinafter	hereinafter	NOUN
inlawrev-3752	919	3	shaw	shaw	PROPN
inlawrev-3752	919	4	letter	letter	PROPN
inlawrev-3752	919	5	]	]	PUNCT
inlawrev-3752	919	6	;	;	PUNCT
inlawrev-3752	919	7	see	see	VERB
inlawrev-3752	919	8	also	also	ADV
inlawrev-3752	919	9	staffdiscussion	staffdiscussion	NOUN
inlawrev-3752	919	10	draft	draft	NOUN
inlawrev-3752	919	11	,	,	PUNCT
inlawrev-3752	919	12	supra	supra	PROPN
inlawrev-3752	919	13	note	note	NOUN
inlawrev-3752	919	14	235	235	NUM
inlawrev-3752	919	15	,	,	PUNCT
inlawrev-3752	919	16	at	at	ADP
inlawrev-3752	919	17	2	2	NUM
inlawrev-3752	919	18	.	.	PUNCT
inlawrev-3752	919	19	273	273	NUM
inlawrev-3752	919	20	.	.	PUNCT
inlawrev-3752	919	21	shaw	shaw	PROPN
inlawrev-3752	919	22	letter	letter	PROPN
inlawrev-3752	919	23	,	,	PUNCT
inlawrev-3752	919	24	supra	supra	PROPN
inlawrev-3752	919	25	note	note	PROPN
inlawrev-3752	919	26	272	272	NUM
inlawrev-3752	919	27	,	,	PUNCT
inlawrev-3752	919	28	at	at	ADP
inlawrev-3752	919	29	2	2	NUM
inlawrev-3752	919	30	.	.	NOUN
inlawrev-3752	919	31	274	274	NUM
inlawrev-3752	919	32	.	.	PUNCT
inlawrev-3752	920	1	i	i	PRON
inlawrev-3752	920	2	d.	d.	PROPN
inlawrev-3752	920	3	at	at	ADP
inlawrev-3752	920	4	2	2	NUM
inlawrev-3752	920	5	app	app	NOUN
inlawrev-3752	920	6	.	.	PUNCT
inlawrev-3752	921	1	b.	b.	PROPN
inlawrev-3752	921	2	275	275	NUM
inlawrev-3752	921	3	.	.	PUNCT
inlawrev-3752	922	1	mat	mat	NOUN
inlawrev-3752	922	2	4	4	NUM
inlawrev-3752	922	3	-	-	SYM
inlawrev-3752	922	4	5	5	NUM
inlawrev-3752	922	5	.	.	NOUN
inlawrev-3752	922	6	276	276	NUM
inlawrev-3752	922	7	.	.	PUNCT
inlawrev-3752	923	1	i	i	PRON
inlawrev-3752	923	2	d.	d.	PROPN
inlawrev-3752	923	3	at	at	ADP
inlawrev-3752	923	4	2	2	NUM
inlawrev-3752	923	5	app	app	NOUN
inlawrev-3752	923	6	.	.	PUNCT
inlawrev-3752	924	1	b.	b.	PROPN
inlawrev-3752	924	2	277	277	NUM
inlawrev-3752	924	3	.	.	PUNCT
inlawrev-3752	925	1	i	i	PRON
inlawrev-3752	925	2	d.	d.	VERB
inlawrev-3752	925	3	in	in	ADP
inlawrev-3752	925	4	.	.	PUNCT
inlawrev-3752	926	1	i	i	PRON
inlawrev-3752	926	2	d.	d.	PROPN
inlawrev-3752	926	3	242	242	NUM
inlawrev-3752	926	4	indiana	indiana	PROPN
inlawrev-3752	926	5	law	law	PROPN
inlawrev-3752	926	6	review	review	NOUN
inlawrev-3752	926	7	[	[	X
inlawrev-3752	926	8	vol	vol	NOUN
inlawrev-3752	926	9	.	.	PUNCT
inlawrev-3752	926	10	39:207	39:207	NOUN
inlawrev-3752	926	11	how	how	SCONJ
inlawrev-3752	926	12	often	often	ADV
inlawrev-3752	926	13	during	during	ADP
inlawrev-3752	926	14	the	the	DET
inlawrev-3752	926	15	year	year	NOUN
inlawrev-3752	926	16	the	the	DET
inlawrev-3752	926	17	representative	representative	NOUN
inlawrev-3752	926	18	of	of	ADP
inlawrev-3752	926	19	the	the	DET
inlawrev-3752	926	20	supporting	support	VERB
inlawrev-3752	926	21	organization	organization	NOUN
inlawrev-3752	926	22	attended	attend	VERB
inlawrev-3752	926	23	board	board	NOUN
inlawrev-3752	926	24	meetings	meeting	NOUN
inlawrev-3752	926	25	or	or	CCONJ
inlawrev-3752	926	26	otherwise	otherwise	ADV
inlawrev-3752	926	27	exerted	exert	VERB
inlawrev-3752	926	28	influence	influence	NOUN
inlawrev-3752	926	29	over	over	ADP
inlawrev-3752	926	30	the	the	DET
inlawrev-3752	926	31	supporting	support	VERB
inlawrev-3752	926	32	organization	organization	NOUN
inlawrev-3752	926	33	's	's	PART
inlawrev-3752	926	34	corporations.^^^	corporations.^^^	NOUN
inlawrev-3752	926	35	the	the	DET
inlawrev-3752	926	36	supported	support	VERB
inlawrev-3752	926	37	organization	organization	NOUN
inlawrev-3752	926	38	should	should	AUX
inlawrev-3752	926	39	establish	establish	VERB
inlawrev-3752	926	40	a	a	DET
inlawrev-3752	926	41	minimum	minimum	ADJ
inlawrev-3752	926	42	level	level	NOUN
inlawrev-3752	926	43	of	of	ADP
inlawrev-3752	926	44	involvement	involvement	NOUN
inlawrev-3752	926	45	;	;	PUNCT
inlawrev-3752	926	46	failing	fail	VERB
inlawrev-3752	926	47	to	to	PART
inlawrev-3752	926	48	meet	meet	VERB
inlawrev-3752	926	49	this	this	DET
inlawrev-3752	926	50	requirement	requirement	NOUN
inlawrev-3752	926	51	could	could	AUX
inlawrev-3752	926	52	mean	mean	VERB
inlawrev-3752	926	53	losing	lose	VERB
inlawrev-3752	926	54	status	status	NOUN
inlawrev-3752	926	55	as	as	ADP
inlawrev-3752	926	56	a	a	DET
inlawrev-3752	926	57	public	public	ADJ
inlawrev-3752	926	58	charity.^^^	charity.^^^	NOUN
inlawrev-3752	926	59	4	4	X
inlawrev-3752	926	60	.	.	PUNCT
inlawrev-3752	927	1	require	require	VERB
inlawrev-3752	927	2	all	all	DET
inlawrev-3752	927	3	type	type	NOUN
inlawrev-3752	927	4	hi	hi	INTJ
inlawrev-3752	927	5	organizations	organization	NOUN
inlawrev-3752	927	6	to	to	PART
inlawrev-3752	927	7	report	report	VERB
inlawrev-3752	927	8	their	their	PRON
inlawrev-3752	927	9	activities	activity	NOUN
inlawrev-3752	927	10	annually	annually	ADV
inlawrev-3752	927	11	to	to	ADP
inlawrev-3752	927	12	each	each	DET
inlawrev-3752	927	13	public	public	ADJ
inlawrev-3752	927	14	charity	charity	NOUN
inlawrev-3752	927	15	they	they	PRON
inlawrev-3752	927	16	support	support	VERB
inlawrev-3752	927	17	.	.	PUNCT
inlawrev-3752	928	1	the	the	DET
inlawrev-3752	928	2	report	report	NOUN
inlawrev-3752	928	3	should	should	AUX
inlawrev-3752	928	4	include	include	VERB
inlawrev-3752	928	5	detailed	detailed	ADJ
inlawrev-3752	928	6	financial	financial	ADJ
inlawrev-3752	928	7	information	information	NOUN
inlawrev-3752	928	8	so	so	SCONJ
inlawrev-3752	928	9	that	that	SCONJ
inlawrev-3752	928	10	the	the	DET
inlawrev-3752	928	11	supported	support	VERB
inlawrev-3752	928	12	charity	charity	NOUN
inlawrev-3752	928	13	can	can	AUX
inlawrev-3752	928	14	"	"	PUNCT
inlawrev-3752	928	15	determine	determine	VERB
inlawrev-3752	928	16	whether	whether	SCONJ
inlawrev-3752	928	17	it	it	PRON
inlawrev-3752	928	18	wishes	wish	VERB
inlawrev-3752	928	19	to	to	PART
inlawrev-3752	928	20	separate	separate	VERB
inlawrev-3752	928	21	itself	itself	PRON
inlawrev-3752	928	22	from	from	ADP
inlawrev-3752	928	23	the	the	DET
inlawrev-3752	928	24	type	type	NOUN
inlawrev-3752	928	25	hi	hi	INTJ
inlawrev-3752	928	26	organization	organization	NOUN
inlawrev-3752	928	27	,	,	PUNCT
inlawrev-3752	928	28	to	to	PART
inlawrev-3752	928	29	become	become	VERB
inlawrev-3752	928	30	more	more	ADV
inlawrev-3752	928	31	actively	actively	ADV
inlawrev-3752	928	32	involved	involve	VERB
inlawrev-3752	928	33	overseeing	oversee	VERB
inlawrev-3752	928	34	it	it	PRON
inlawrev-3752	928	35	or	or	CCONJ
inlawrev-3752	928	36	to	to	PART
inlawrev-3752	928	37	take	take	VERB
inlawrev-3752	928	38	other	other	ADJ
inlawrev-3752	928	39	appropriate	appropriate	ADJ
inlawrev-3752	928	40	action	action	NOUN
inlawrev-3752	928	41	.	.	PUNCT
inlawrev-3752	929	1	"^^^	"^^^	PUNCT
inlawrev-3752	930	1	5	5	X
inlawrev-3752	930	2	.	.	X
inlawrev-3752	930	3	allow	allow	VERB
inlawrev-3752	930	4	supported	support	VERB
inlawrev-3752	930	5	charities	charity	NOUN
inlawrev-3752	930	6	to	to	PART
inlawrev-3752	930	7	withdraw	withdraw	VERB
inlawrev-3752	930	8	their	their	PRON
inlawrev-3752	930	9	consent	consent	NOUN
inlawrev-3752	930	10	to	to	PART
inlawrev-3752	930	11	be	be	AUX
inlawrev-3752	930	12	supported	support	VERB
inlawrev-3752	930	13	by	by	ADP
inlawrev-3752	930	14	a	a	DET
inlawrev-3752	930	15	specific	specific	ADJ
inlawrev-3752	930	16	type	type	NOUN
inlawrev-3752	930	17	hi	hi	INTJ
inlawrev-3752	930	18	organization.^^^	organization.^^^	PROPN
inlawrev-3752	930	19	it	it	PRON
inlawrev-3752	930	20	would	would	AUX
inlawrev-3752	930	21	be	be	AUX
inlawrev-3752	930	22	helpful	helpful	ADJ
inlawrev-3752	930	23	if	if	SCONJ
inlawrev-3752	930	24	the	the	DET
inlawrev-3752	930	25	irs	irs	PROPN
inlawrev-3752	930	26	issued	issue	VERB
inlawrev-3752	930	27	an	an	DET
inlawrev-3752	930	28	information	information	NOUN
inlawrev-3752	930	29	letter	letter	NOUN
inlawrev-3752	930	30	to	to	ADP
inlawrev-3752	930	31	charities	charity	NOUN
inlawrev-3752	930	32	informing	inform	VERB
inlawrev-3752	930	33	them	they	PRON
inlawrev-3752	930	34	about	about	ADP
inlawrev-3752	930	35	procedures	procedure	NOUN
inlawrev-3752	930	36	to	to	PART
inlawrev-3752	930	37	notify	notify	VERB
inlawrev-3752	930	38	the	the	DET
inlawrev-3752	930	39	irs	irs	PROPN
inlawrev-3752	930	40	of	of	ADP
inlawrev-3752	930	41	their	their	PRON
inlawrev-3752	930	42	withdrawal	withdrawal	NOUN
inlawrev-3752	930	43	of	of	ADP
inlawrev-3752	930	44	consent	consent	NOUN
inlawrev-3752	930	45	to	to	PART
inlawrev-3752	930	46	be	be	AUX
inlawrev-3752	930	47	named	name	VERB
inlawrev-3752	930	48	as	as	ADP
inlawrev-3752	930	49	a	a	DET
inlawrev-3752	930	50	supported	support	VERB
inlawrev-3752	930	51	charity	charity	NOUN
inlawrev-3752	930	52	.	.	PUNCT
inlawrev-3752	931	1	this	this	DET
inlawrev-3752	931	2	notice	notice	NOUN
inlawrev-3752	931	3	is	be	AUX
inlawrev-3752	931	4	important	important	ADJ
inlawrev-3752	931	5	because	because	SCONJ
inlawrev-3752	931	6	the	the	DET
inlawrev-3752	931	7	charity	charity	NOUN
inlawrev-3752	931	8	's	's	PART
inlawrev-3752	931	9	consent	consent	NOUN
inlawrev-3752	931	10	to	to	ADP
inlawrev-3752	931	11	support	support	NOUN
inlawrev-3752	931	12	will	will	AUX
inlawrev-3752	931	13	impact	impact	VERB
inlawrev-3752	931	14	the	the	DET
inlawrev-3752	931	15	supporting	support	VERB
inlawrev-3752	931	16	organization	organization	NOUN
inlawrev-3752	931	17	s	s	PART
inlawrev-3752	931	18	tax	tax	NOUN
inlawrev-3752	931	19	-	-	PUNCT
inlawrev-3752	931	20	exempt	exempt	ADJ
inlawrev-3752	931	21	status	status	NOUN
inlawrev-3752	931	22	.	.	PUNCT
inlawrev-3752	932	1	the	the	DET
inlawrev-3752	932	2	american	american	PROPN
inlawrev-3752	932	3	bar	bar	PROPN
inlawrev-3752	932	4	association	association	NOUN
inlawrev-3752	932	5	was	be	AUX
inlawrev-3752	932	6	not	not	PART
inlawrev-3752	932	7	the	the	DET
inlawrev-3752	932	8	only	only	ADJ
inlawrev-3752	932	9	organization	organization	NOUN
inlawrev-3752	932	10	to	to	PART
inlawrev-3752	932	11	acknowledge	acknowledge	VERB
inlawrev-3752	932	12	that	that	SCONJ
inlawrev-3752	932	13	problems	problem	NOUN
inlawrev-3752	932	14	existed	exist	VERB
inlawrev-3752	932	15	and	and	CCONJ
inlawrev-3752	932	16	reform	reform	NOUN
inlawrev-3752	932	17	was	be	AUX
inlawrev-3752	932	18	needed	need	VERB
inlawrev-3752	932	19	.	.	PUNCT
inlawrev-3752	933	1	other	other	ADJ
inlawrev-3752	933	2	organizations	organization	NOUN
inlawrev-3752	933	3	answered	answer	VERB
inlawrev-3752	933	4	the	the	DET
inlawrev-3752	933	5	call	call	NOUN
inlawrev-3752	933	6	for	for	ADP
inlawrev-3752	933	7	suggestions	suggestion	NOUN
inlawrev-3752	933	8	and	and	CCONJ
inlawrev-3752	933	9	focused	focus	VERB
inlawrev-3752	933	10	on	on	ADP
inlawrev-3752	933	11	similar	similar	ADJ
inlawrev-3752	933	12	issues	issue	NOUN
inlawrev-3752	933	13	of	of	ADP
inlawrev-3752	933	14	reporting	reporting	NOUN
inlawrev-3752	933	15	and	and	CCONJ
inlawrev-3752	933	16	cooperation	cooperation	NOUN
inlawrev-3752	933	17	between	between	ADP
inlawrev-3752	933	18	the	the	DET
inlawrev-3752	933	19	supporting	support	VERB
inlawrev-3752	933	20	organization	organization	NOUN
inlawrev-3752	933	21	and	and	CCONJ
inlawrev-3752	933	22	the	the	DET
inlawrev-3752	933	23	supported	support	VERB
inlawrev-3752	933	24	charity	charity	NOUN
inlawrev-3752	933	25	.	.	PUNCT
inlawrev-3752	934	1	b.	b.	PROPN
inlawrev-3752	934	2	council	council	PROPN
inlawrev-3752	934	3	on	on	ADP
inlawrev-3752	934	4	foundations	foundation	NOUN
inlawrev-3752	934	5	the	the	DET
inlawrev-3752	934	6	council	council	NOUN
inlawrev-3752	934	7	on	on	ADP
inlawrev-3752	934	8	foundations	foundation	NOUN
inlawrev-3752	934	9	(	(	PUNCT
inlawrev-3752	934	10	"	"	PUNCT
inlawrev-3752	934	11	council	council	NOUN
inlawrev-3752	934	12	"	"	PUNCT
inlawrev-3752	934	13	)	)	PUNCT
inlawrev-3752	934	14	,	,	PUNCT
inlawrev-3752	934	15	a	a	DET
inlawrev-3752	934	16	membership	membership	NOUN
inlawrev-3752	934	17	organization	organization	NOUN
inlawrev-3752	934	18	representing	represent	VERB
inlawrev-3752	934	19	the	the	DET
inlawrev-3752	934	20	interests	interest	NOUN
inlawrev-3752	934	21	of	of	ADP
inlawrev-3752	934	22	private	private	ADJ
inlawrev-3752	934	23	foundations	foundation	NOUN
inlawrev-3752	934	24	,	,	PUNCT
inlawrev-3752	934	25	also	also	ADV
inlawrev-3752	934	26	weighed	weigh	VERB
inlawrev-3752	934	27	in	in	ADP
inlawrev-3752	934	28	on	on	ADP
inlawrev-3752	934	29	the	the	DET
inlawrev-3752	934	30	proposal	proposal	NOUN
inlawrev-3752	934	31	to	to	PART
inlawrev-3752	934	32	eliminate	eliminate	VERB
inlawrev-3752	934	33	or	or	CCONJ
inlawrev-3752	934	34	to	to	PART
inlawrev-3752	934	35	reform	reform	VERB
inlawrev-3752	934	36	supporting	support	VERB
inlawrev-3752	934	37	organizations.^^"^	organizations.^^"^	NOUN
inlawrev-3752	934	38	like	like	ADP
inlawrev-3752	934	39	the	the	DET
inlawrev-3752	934	40	abatax	abatax	PROPN
inlawrev-3752	934	41	section	section	NOUN
inlawrev-3752	934	42	,	,	PUNCT
inlawrev-3752	934	43	the	the	DET
inlawrev-3752	934	44	council	council	NOUN
inlawrev-3752	934	45	recognized	recognize	VERB
inlawrev-3752	934	46	that	that	SCONJ
inlawrev-3752	934	47	abusive	abusive	ADJ
inlawrev-3752	934	48	supporting	support	VERB
inlawrev-3752	934	49	organizations	organization	NOUN
inlawrev-3752	934	50	exist	exist	VERB
inlawrev-3752	934	51	but	but	CCONJ
inlawrev-3752	934	52	was	be	AUX
inlawrev-3752	934	53	not	not	PART
inlawrev-3752	934	54	in	in	ADP
inlawrev-3752	934	55	favor	favor	NOUN
inlawrev-3752	934	56	of	of	ADP
inlawrev-3752	934	57	eliminating	eliminate	VERB
inlawrev-3752	934	58	the	the	DET
inlawrev-3752	934	59	type	type	NOUN
inlawrev-3752	934	60	hi	hi	INTJ
inlawrev-3752	934	61	structure.^^^	structure.^^^	PROPN
inlawrev-3752	934	62	instead	instead	ADV
inlawrev-3752	934	63	,	,	PUNCT
inlawrev-3752	934	64	the	the	DET
inlawrev-3752	934	65	council	council	NOUN
inlawrev-3752	934	66	submitted	submit	VERB
inlawrev-3752	934	67	suggestions	suggestion	NOUN
inlawrev-3752	934	68	for	for	ADP
inlawrev-3752	934	69	change	change	NOUN
inlawrev-3752	934	70	,	,	PUNCT
inlawrev-3752	934	71	aimed	aim	VERB
inlawrev-3752	934	72	at	at	ADP
inlawrev-3752	934	73	improving	improve	VERB
inlawrev-3752	934	74	reporting	reporting	NOUN
inlawrev-3752	934	75	and	and	CCONJ
inlawrev-3752	934	76	communication	communication	NOUN
inlawrev-3752	934	77	between	between	ADP
inlawrev-3752	934	78	the	the	DET
inlawrev-3752	934	79	supporting	support	VERB
inlawrev-3752	934	80	organization	organization	NOUN
inlawrev-3752	934	81	and	and	CCONJ
inlawrev-3752	934	82	its	its	PRON
inlawrev-3752	934	83	supported	support	VERB
inlawrev-3752	934	84	charity.^^^	charity.^^^	NOUN
inlawrev-3752	934	85	the	the	DET
inlawrev-3752	934	86	council	council	NOUN
inlawrev-3752	934	87	stressed	stress	VERB
inlawrev-3752	934	88	the	the	DET
inlawrev-3752	934	89	requirement	requirement	NOUN
inlawrev-3752	934	90	that	that	SCONJ
inlawrev-3752	934	91	the	the	DET
inlawrev-3752	934	92	supported	support	VERB
inlawrev-3752	934	93	charity	charity	NOUN
inlawrev-3752	934	94	consent	consent	NOUN
inlawrev-3752	934	95	to	to	PART
inlawrev-3752	934	96	be	be	AUX
inlawrev-3752	934	97	supported	support	VERB
inlawrev-3752	934	98	by	by	ADP
inlawrev-3752	934	99	the	the	DET
inlawrev-3752	934	100	type	type	NOUN
inlawrev-3752	934	101	hi	hi	INTJ
inlawrev-3752	934	102	organization.^^^	organization.^^^	PROPN
inlawrev-3752	934	103	in	in	ADP
inlawrev-3752	934	104	order	order	NOUN
inlawrev-3752	934	105	to	to	PART
inlawrev-3752	934	106	effectuate	effectuate	VERB
inlawrev-3752	934	107	this	this	DET
inlawrev-3752	934	108	demonstration	demonstration	NOUN
inlawrev-3752	934	109	of	of	ADP
inlawrev-3752	934	110	support	support	NOUN
inlawrev-3752	934	111	,	,	PUNCT
inlawrev-3752	934	112	a	a	DET
inlawrev-3752	934	113	new	new	ADJ
inlawrev-3752	934	114	type	type	NOUN
inlawrev-3752	934	115	hi	hi	INTJ
inlawrev-3752	934	116	organization	organization	NOUN
inlawrev-3752	934	117	must	must	AUX
inlawrev-3752	934	118	submit	submit	VERB
inlawrev-3752	934	119	a	a	DET
inlawrev-3752	934	120	statement	statement	NOUN
inlawrev-3752	934	121	279	279	NUM
inlawrev-3752	934	122	.	.	PUNCT
inlawrev-3752	935	1	i	i	PRON
inlawrev-3752	935	2	d.	d.	PROPN
inlawrev-3752	935	3	280	280	NUM
inlawrev-3752	935	4	.	.	PUNCT
inlawrev-3752	936	1	i	i	PRON
inlawrev-3752	936	2	d.	d.	PROPN
inlawrev-3752	936	3	281	281	NUM
inlawrev-3752	936	4	.	.	PUNCT
inlawrev-3752	937	1	i	i	PRON
inlawrev-3752	937	2	d.	d.	PROPN
inlawrev-3752	937	3	282	282	NUM
inlawrev-3752	937	4	.	.	PUNCT
inlawrev-3752	938	1	i	i	PRON
inlawrev-3752	938	2	d.	d.	PROPN
inlawrev-3752	938	3	283	283	NUM
inlawrev-3752	938	4	.	.	PUNCT
inlawrev-3752	939	1	i	i	PRON
inlawrev-3752	939	2	d.	d.	PROPN
inlawrev-3752	939	3	284	284	NUM
inlawrev-3752	939	4	.	.	PUNCT
inlawrev-3752	940	1	council	council	PROPN
inlawrev-3752	940	2	on	on	ADP
inlawrev-3752	940	3	foundations	foundation	NOUN
inlawrev-3752	940	4	,	,	PUNCT
inlawrev-3752	940	5	comments	comment	NOUN
inlawrev-3752	940	6	on	on	ADP
inlawrev-3752	940	7	proposals	proposal	NOUN
inlawrev-3752	940	8	in	in	ADP
inlawrev-3752	940	9	the	the	DET
inlawrev-3752	940	10	staffdiscussion	staffdiscussion	NOUN
inlawrev-3752	940	11	draft	draft	NOUN
inlawrev-3752	940	12	affecting	affect	VERB
inlawrev-3752	940	13	donor	donor	NOUN
inlawrev-3752	940	14	-	-	PUNCT
inlawrev-3752	940	15	advised	advise	VERB
inlawrev-3752	940	16	funds	fund	NOUN
inlawrev-3752	940	17	and	and	CCONJ
inlawrev-3752	940	18	supporting	support	VERB
inlawrev-3752	940	19	organizations	organization	NOUN
inlawrev-3752	940	20	(	(	PUNCT
inlawrev-3752	940	21	aug	aug	PROPN
inlawrev-3752	940	22	.	.	PROPN
inlawrev-3752	940	23	13	13	NUM
inlawrev-3752	940	24	,	,	PUNCT
inlawrev-3752	940	25	2004	2004	NUM
inlawrev-3752	940	26	)	)	PUNCT
inlawrev-3752	940	27	(	(	PUNCT
inlawrev-3752	940	28	on	on	ADP
inlawrev-3752	940	29	file	file	NOUN
inlawrev-3752	940	30	with	with	ADP
inlawrev-3752	940	31	author	author	NOUN
inlawrev-3752	940	32	)	)	PUNCT
inlawrev-3752	940	33	,	,	PUNCT
inlawrev-3752	940	34	ava//a^/£arhttp://www	ava//a^/£arhttp://www	PROPN
inlawrev-3752	940	35	,	,	PUNCT
inlawrev-3752	940	36	cof.org	cof.org	ADJ
inlawrev-3752	940	37	/	/	SYM
inlawrev-3752	940	38	files	file	NOUN
inlawrev-3752	940	39	/	/	SYM
inlawrev-3752	940	40	documents	document	NOUN
inlawrev-3752	940	41	/	/	SYM
inlawrev-3752	940	42	legal/2004	legal/2004	NOUN
inlawrev-3752	940	43	/	/	SYM
inlawrev-3752	940	44	cofondaf.pdf	cofondaf.pdf	PROPN
inlawrev-3752	940	45	.	.	NOUN
inlawrev-3752	940	46	285	285	NUM
inlawrev-3752	940	47	.	.	PUNCT
inlawrev-3752	941	1	/c	/c	PUNCT
inlawrev-3752	941	2	?	?	PUNCT
inlawrev-3752	941	3	.	.	PUNCT
inlawrev-3752	942	1	at	at	ADP
inlawrev-3752	942	2	13	13	NUM
inlawrev-3752	942	3	-	-	SYM
inlawrev-3752	942	4	14	14	NUM
inlawrev-3752	942	5	.	.	PUNCT
inlawrev-3752	942	6	286	286	NUM
inlawrev-3752	942	7	.	.	PUNCT
inlawrev-3752	943	1	i	i	PRON
inlawrev-3752	943	2	d.	d.	PROPN
inlawrev-3752	943	3	at	at	ADP
inlawrev-3752	943	4	13	13	NUM
inlawrev-3752	943	5	.	.	PUNCT
inlawrev-3752	943	6	287	287	NUM
inlawrev-3752	943	7	.	.	PUNCT
inlawrev-3752	944	1	i	i	PRON
inlawrev-3752	944	2	d.	d.	PROPN
inlawrev-3752	944	3	2006	2006	NUM
inlawrev-3752	944	4	]	]	PUNCT
inlawrev-3752	944	5	supporting	support	VERB
inlawrev-3752	944	6	the	the	DET
inlawrev-3752	944	7	supporting	support	VERB
inlawrev-3752	944	8	organization	organization	NOUN
inlawrev-3752	944	9	243	243	NUM
inlawrev-3752	944	10	reflecting	reflect	VERB
inlawrev-3752	944	11	the	the	DET
inlawrev-3752	944	12	supported	support	VERB
inlawrev-3752	944	13	charity	charity	NOUN
inlawrev-3752	944	14	's	's	PART
inlawrev-3752	944	15	consent	consent	NOUN
inlawrev-3752	944	16	at	at	ADP
inlawrev-3752	944	17	its	its	PRON
inlawrev-3752	944	18	initial	initial	ADJ
inlawrev-3752	944	19	tax	tax	NOUN
inlawrev-3752	944	20	-	-	PUNCT
inlawrev-3752	944	21	exempt	exempt	ADJ
inlawrev-3752	944	22	application.^^^	application.^^^	NOUN
inlawrev-3752	944	23	additionally	additionally	ADV
inlawrev-3752	944	24	,	,	PUNCT
inlawrev-3752	944	25	during	during	ADP
inlawrev-3752	944	26	the	the	DET
inlawrev-3752	944	27	application	application	NOUN
inlawrev-3752	944	28	phase	phase	NOUN
inlawrev-3752	944	29	,	,	PUNCT
inlawrev-3752	944	30	the	the	DET
inlawrev-3752	944	31	council	council	NOUN
inlawrev-3752	944	32	suggested	suggest	VERB
inlawrev-3752	944	33	that	that	SCONJ
inlawrev-3752	944	34	irs	irs	PROPN
inlawrev-3752	944	35	staff	staff	NOUN
inlawrev-3752	944	36	make	make	VERB
inlawrev-3752	944	37	specific	specific	ADJ
inlawrev-3752	944	38	inquiries	inquiry	NOUN
inlawrev-3752	944	39	to	to	PART
inlawrev-3752	944	40	determine	determine	VERB
inlawrev-3752	944	41	what	what	PRON
inlawrev-3752	944	42	efforts	effort	NOUN
inlawrev-3752	944	43	the	the	DET
inlawrev-3752	944	44	supporting	support	VERB
inlawrev-3752	944	45	organization	organization	NOUN
inlawrev-3752	944	46	made	make	VERB
inlawrev-3752	944	47	to	to	PART
inlawrev-3752	944	48	gain	gain	VERB
inlawrev-3752	944	49	the	the	DET
inlawrev-3752	944	50	supported	support	VERB
inlawrev-3752	944	51	charity	charity	NOUN
inlawrev-3752	944	52	's	's	PART
inlawrev-3752	944	53	consent.^^^	consent.^^^	NOUN
inlawrev-3752	944	54	like	like	ADP
inlawrev-3752	944	55	the	the	DET
inlawrev-3752	944	56	aba	aba	PROPN
inlawrev-3752	944	57	tax	tax	NOUN
inlawrev-3752	944	58	section	section	NOUN
inlawrev-3752	944	59	,	,	PUNCT
inlawrev-3752	944	60	the	the	DET
inlawrev-3752	944	61	council	council	NOUN
inlawrev-3752	944	62	suggested	suggest	VERB
inlawrev-3752	944	63	that	that	SCONJ
inlawrev-3752	944	64	the	the	DET
inlawrev-3752	944	65	type	type	NOUN
inlawrev-3752	944	66	in	in	ADP
inlawrev-3752	944	67	organization	organization	NOUN
inlawrev-3752	944	68	file	file	VERB
inlawrev-3752	944	69	an	an	DET
inlawrev-3752	944	70	annual	annual	ADJ
inlawrev-3752	944	71	consent	consent	NOUN
inlawrev-3752	944	72	statement	statement	NOUN
inlawrev-3752	944	73	by	by	ADP
inlawrev-3752	944	74	the	the	DET
inlawrev-3752	944	75	supported	support	VERB
inlawrev-3752	944	76	charity	charity	NOUN
inlawrev-3752	944	77	,	,	PUNCT
inlawrev-3752	944	78	attached	attach	VERB
inlawrev-3752	944	79	to	to	ADP
inlawrev-3752	944	80	the	the	DET
inlawrev-3752	944	81	existing	exist	VERB
inlawrev-3752	944	82	form	form	NOUN
inlawrev-3752	944	83	990.^^^	990.^^^	NUM
inlawrev-3752	944	84	the	the	DET
inlawrev-3752	944	85	council	council	NOUN
inlawrev-3752	944	86	further	far	ADV
inlawrev-3752	944	87	suggested	suggest	VERB
inlawrev-3752	944	88	that	that	SCONJ
inlawrev-3752	944	89	the	the	DET
inlawrev-3752	944	90	irs	irs	PROPN
inlawrev-3752	944	91	issue	issue	NOUN
inlawrev-3752	944	92	revenue	revenue	NOUN
inlawrev-3752	944	93	procedures	procedure	NOUN
inlawrev-3752	944	94	through	through	ADP
inlawrev-3752	944	95	which	which	DET
inlawrev-3752	944	96	type	type	NOUN
inlawrev-3752	944	97	hi	hi	INTJ
inlawrev-3752	944	98	organizations	organization	NOUN
inlawrev-3752	944	99	can	can	AUX
inlawrev-3752	944	100	substantiate	substantiate	VERB
inlawrev-3752	944	101	their	their	PRON
inlawrev-3752	944	102	relationship	relationship	NOUN
inlawrev-3752	944	103	with	with	ADP
inlawrev-3752	944	104	the	the	DET
inlawrev-3752	944	105	supported	support	VERB
inlawrev-3752	944	106	charity.^^^	charity.^^^	NOUN
inlawrev-3752	944	107	these	these	DET
inlawrev-3752	944	108	procedures	procedure	NOUN
inlawrev-3752	944	109	could	could	AUX
inlawrev-3752	944	110	require	require	VERB
inlawrev-3752	944	111	the	the	DET
inlawrev-3752	944	112	type	type	NOUN
inlawrev-3752	944	113	hi	hi	INTJ
inlawrev-3752	944	114	organization	organization	NOUN
inlawrev-3752	944	115	to	to	PART
inlawrev-3752	944	116	send	send	VERB
inlawrev-3752	944	117	both	both	DET
inlawrev-3752	944	118	its	its	PRON
inlawrev-3752	944	119	charity	charity	NOUN
inlawrev-3752	944	120	and	and	CCONJ
inlawrev-3752	944	121	the	the	DET
inlawrev-3752	944	122	irs	irs	PROPN
inlawrev-3752	944	123	an	an	DET
inlawrev-3752	944	124	accounting	accounting	NOUN
inlawrev-3752	944	125	of	of	ADP
inlawrev-3752	944	126	its	its	PRON
inlawrev-3752	944	127	annual	annual	ADJ
inlawrev-3752	944	128	support	support	NOUN
inlawrev-3752	944	129	(	(	PUNCT
inlawrev-3752	944	130	or	or	CCONJ
inlawrev-3752	944	131	reasons	reason	NOUN
inlawrev-3752	944	132	for	for	ADP
inlawrev-3752	944	133	lack	lack	NOUN
inlawrev-3752	944	134	thereof).^^^	thereof).^^^	NOUN
inlawrev-3752	944	135	this	this	DET
inlawrev-3752	944	136	accounting	accounting	NOUN
inlawrev-3752	944	137	,	,	PUNCT
inlawrev-3752	944	138	like	like	ADP
inlawrev-3752	944	139	the	the	DET
inlawrev-3752	944	140	consent	consent	NOUN
inlawrev-3752	944	141	statement	statement	NOUN
inlawrev-3752	944	142	,	,	PUNCT
inlawrev-3752	944	143	could	could	AUX
inlawrev-3752	944	144	be	be	AUX
inlawrev-3752	944	145	attached	attach	VERB
inlawrev-3752	944	146	to	to	ADP
inlawrev-3752	944	147	and	and	CCONJ
inlawrev-3752	944	148	filed	file	VERB
inlawrev-3752	944	149	with	with	ADP
inlawrev-3752	944	150	the	the	DET
inlawrev-3752	944	151	form	form	NOUN
inlawrev-3752	944	152	990.^^^	990.^^^	NUM
inlawrev-3752	944	153	in	in	ADP
inlawrev-3752	944	154	light	light	NOUN
inlawrev-3752	944	155	of	of	ADP
inlawrev-3752	944	156	these	these	DET
inlawrev-3752	944	157	consent	consent	NOUN
inlawrev-3752	944	158	and	and	CCONJ
inlawrev-3752	944	159	disclosure	disclosure	NOUN
inlawrev-3752	944	160	requirements	requirement	NOUN
inlawrev-3752	944	161	,	,	PUNCT
inlawrev-3752	944	162	the	the	DET
inlawrev-3752	944	163	council	council	NOUN
inlawrev-3752	944	164	suggested	suggest	VERB
inlawrev-3752	944	165	that	that	SCONJ
inlawrev-3752	944	166	the	the	DET
inlawrev-3752	944	167	supported	support	VERB
inlawrev-3752	944	168	charity	charity	NOUN
inlawrev-3752	944	169	should	should	AUX
inlawrev-3752	944	170	be	be	AUX
inlawrev-3752	944	171	able	able	ADJ
inlawrev-3752	944	172	to	to	PART
inlawrev-3752	944	173	withdraw	withdraw	VERB
inlawrev-3752	944	174	its	its	PRON
inlawrev-3752	944	175	consent	consent	NOUN
inlawrev-3752	944	176	to	to	PART
inlawrev-3752	944	177	be	be	AUX
inlawrev-3752	944	178	supported	support	VERB
inlawrev-3752	944	179	by	by	ADP
inlawrev-3752	944	180	a	a	DET
inlawrev-3752	944	181	type	type	NOUN
inlawrev-3752	945	1	hi	hi	INTJ
inlawrev-3752	945	2	organization.^^'^	organization.^^'^	PROPN
inlawrev-3752	945	3	the	the	DET
inlawrev-3752	945	4	irs	irs	PROPN
inlawrev-3752	945	5	should	should	AUX
inlawrev-3752	945	6	provide	provide	VERB
inlawrev-3752	945	7	procedures	procedure	NOUN
inlawrev-3752	945	8	by	by	ADP
inlawrev-3752	945	9	which	which	PRON
inlawrev-3752	945	10	this	this	DET
inlawrev-3752	945	11	withdrawal	withdrawal	NOUN
inlawrev-3752	945	12	can	can	AUX
inlawrev-3752	945	13	be	be	AUX
inlawrev-3752	945	14	accomplished.^^^	accomplished.^^^	PROPN
inlawrev-3752	945	15	the	the	DET
inlawrev-3752	945	16	council	council	NOUN
inlawrev-3752	945	17	believes	believe	VERB
inlawrev-3752	945	18	that	that	SCONJ
inlawrev-3752	945	19	these	these	DET
inlawrev-3752	945	20	procedures	procedure	NOUN
inlawrev-3752	945	21	,	,	PUNCT
inlawrev-3752	945	22	enacted	enact	VERB
inlawrev-3752	945	23	by	by	ADP
inlawrev-3752	945	24	a	a	DET
inlawrev-3752	945	25	minimal	minimal	ADJ
inlawrev-3752	945	26	amount	amount	NOUN
inlawrev-3752	945	27	of	of	ADP
inlawrev-3752	945	28	legislative	legislative	ADJ
inlawrev-3752	945	29	and	and	CCONJ
inlawrev-3752	945	30	regulatory	regulatory	ADJ
inlawrev-3752	945	31	overhaul	overhaul	NOUN
inlawrev-3752	945	32	,	,	PUNCT
inlawrev-3752	945	33	will	will	AUX
inlawrev-3752	945	34	"	"	PUNCT
inlawrev-3752	945	35	significantly	significantly	ADV
inlawrev-3752	945	36	reduce	reduce	VERB
inlawrev-3752	945	37	the	the	DET
inlawrev-3752	945	38	likelihood	likelihood	NOUN
inlawrev-3752	945	39	that	that	SCONJ
inlawrev-3752	945	40	supporting	support	VERB
inlawrev-3752	945	41	organizations	organization	NOUN
inlawrev-3752	945	42	will	will	AUX
inlawrev-3752	945	43	be	be	AUX
inlawrev-3752	945	44	able	able	ADJ
inlawrev-3752	945	45	to	to	PART
inlawrev-3752	945	46	serve	serve	VERB
inlawrev-3752	945	47	as	as	ADP
inlawrev-3752	945	48	vehicles	vehicle	NOUN
inlawrev-3752	945	49	for	for	ADP
inlawrev-3752	945	50	inappropriate	inappropriate	ADJ
inlawrev-3752	945	51	activities	activity	NOUN
inlawrev-3752	945	52	.	.	PUNCT
inlawrev-3752	946	1	"^^^	"^^^	PUNCT
inlawrev-3752	947	1	c.	c.	PROPN
inlawrev-3752	947	2	panel	panel	NOUN
inlawrev-3752	947	3	on	on	ADP
inlawrev-3752	947	4	the	the	DET
inlawrev-3752	947	5	nonprofit	nonprofit	ADJ
inlawrev-3752	947	6	sector	sector	NOUN
inlawrev-3752	947	7	in	in	ADP
inlawrev-3752	947	8	june	june	PROPN
inlawrev-3752	947	9	2005	2005	NUM
inlawrev-3752	947	10	,	,	PUNCT
inlawrev-3752	947	11	the	the	DET
inlawrev-3752	947	12	panel	panel	NOUN
inlawrev-3752	947	13	on	on	ADP
inlawrev-3752	947	14	the	the	DET
inlawrev-3752	947	15	nonprofit	nonprofit	ADJ
inlawrev-3752	947	16	sector	sector	NOUN
inlawrev-3752	947	17	,	,	PUNCT
inlawrev-3752	947	18	the	the	DET
inlawrev-3752	947	19	panel	panel	NOUN
inlawrev-3752	947	20	of	of	ADP
inlawrev-3752	947	21	charitable	charitable	ADJ
inlawrev-3752	947	22	experts	expert	NOUN
inlawrev-3752	947	23	charged	charge	VERB
inlawrev-3752	947	24	with	with	ADP
inlawrev-3752	947	25	recommending	recommend	VERB
inlawrev-3752	947	26	changes	change	NOUN
inlawrev-3752	947	27	to	to	ADP
inlawrev-3752	947	28	congress	congress	PROPN
inlawrev-3752	947	29	and	and	CCONJ
inlawrev-3752	947	30	the	the	DET
inlawrev-3752	947	31	nonprofit	nonprofit	ADJ
inlawrev-3752	947	32	sector	sector	NOUN
inlawrev-3752	947	33	on	on	ADP
inlawrev-3752	947	34	governance	governance	NOUN
inlawrev-3752	947	35	transparency	transparency	NOUN
inlawrev-3752	947	36	and	and	CCONJ
inlawrev-3752	947	37	accountability	accountability	NOUN
inlawrev-3752	947	38	,	,	PUNCT
inlawrev-3752	947	39	submitted	submit	VERB
inlawrev-3752	947	40	its	its	PRON
inlawrev-3752	947	41	final	final	ADJ
inlawrev-3752	947	42	report	report	NOUN
inlawrev-3752	947	43	on	on	ADP
inlawrev-3752	947	44	type	type	NOUN
inlawrev-3752	947	45	hi	hi	INTJ
inlawrev-3752	947	46	supporting	support	VERB
inlawrev-3752	947	47	organizations.^^^	organizations.^^^	PROPN
inlawrev-3752	947	48	the	the	DET
inlawrev-3752	947	49	panel	panel	NOUN
inlawrev-3752	947	50	noted	note	VERB
inlawrev-3752	947	51	that	that	SCONJ
inlawrev-3752	947	52	while	while	SCONJ
inlawrev-3752	947	53	these	these	DET
inlawrev-3752	947	54	organizations	organization	NOUN
inlawrev-3752	947	55	have	have	VERB
inlawrev-3752	947	56	potential	potential	NOUN
inlawrev-3752	947	57	for	for	ADP
inlawrev-3752	947	58	donor	donor	NOUN
inlawrev-3752	947	59	abuse	abuse	NOUN
inlawrev-3752	947	60	.	.	PUNCT
inlawrev-3752	948	1	type	type	NOUN
inlawrev-3752	948	2	hi	hi	INTJ
inlawrev-3752	948	3	organizations	organization	NOUN
inlawrev-3752	948	4	"	"	PUNCT
inlawrev-3752	948	5	add	add	VERB
inlawrev-3752	948	6	value	value	NOUN
inlawrev-3752	948	7	to	to	ADP
inlawrev-3752	948	8	the	the	DET
inlawrev-3752	948	9	charitable	charitable	ADJ
inlawrev-3752	948	10	sector	sector	NOUN
inlawrev-3752	948	11	that	that	PRON
inlawrev-3752	948	12	can	can	AUX
inlawrev-3752	948	13	not	not	PART
inlawrev-3752	948	14	be	be	AUX
inlawrev-3752	948	15	replaced	replace	VERB
inlawrev-3752	948	16	by	by	ADP
inlawrev-3752	948	17	other	other	ADJ
inlawrev-3752	948	18	types	type	NOUN
inlawrev-3752	948	19	of	of	ADP
inlawrev-3752	948	20	organizations	organization	NOUN
inlawrev-3752	948	21	.	.	PUNCT
inlawrev-3752	948	22	"^^^	"^^^	PUNCT
inlawrev-3752	949	1	thus	thus	ADV
inlawrev-3752	949	2	,	,	PUNCT
inlawrev-3752	949	3	the	the	DET
inlawrev-3752	949	4	panel	panel	NOUN
inlawrev-3752	949	5	submitted	submit	VERB
inlawrev-3752	949	6	specific	specific	ADJ
inlawrev-3752	949	7	suggestions	suggestion	NOUN
inlawrev-3752	949	8	to	to	ADP
inlawrev-3752	949	9	congress	congress	PROPN
inlawrev-3752	949	10	and	and	CCONJ
inlawrev-3752	949	11	the	the	DET
inlawrev-3752	949	12	irs	irs	PROPN
inlawrev-3752	949	13	aimed	aim	VERB
inlawrev-3752	949	14	at	at	ADP
inlawrev-3752	949	15	deterring	deter	VERB
inlawrev-3752	949	16	abuse	abuse	NOUN
inlawrev-3752	949	17	and	and	CCONJ
inlawrev-3752	949	18	strengthening	strengthen	VERB
inlawrev-3752	949	19	the	the	DET
inlawrev-3752	949	20	relationship	relationship	NOUN
inlawrev-3752	949	21	between	between	ADP
inlawrev-3752	949	22	288	288	NUM
inlawrev-3752	949	23	.	.	PUNCT
inlawrev-3752	950	1	i	i	PRON
inlawrev-3752	950	2	d.	d.	PROPN
inlawrev-3752	950	3	289	289	NUM
inlawrev-3752	950	4	.	.	PUNCT
inlawrev-3752	951	1	/rf	/rf	INTJ
inlawrev-3752	951	2	.	.	PUNCT
inlawrev-3752	952	1	at	at	ADP
inlawrev-3752	952	2	13	13	NUM
inlawrev-3752	952	3	app	app	NOUN
inlawrev-3752	952	4	.	.	PUNCT
inlawrev-3752	953	1	d.	d.	PROPN
inlawrev-3752	953	2	290	290	NUM
inlawrev-3752	953	3	.	.	PUNCT
inlawrev-3752	954	1	i	i	PRON
inlawrev-3752	954	2	d.	d.	PROPN
inlawrev-3752	954	3	291	291	NUM
inlawrev-3752	954	4	.	.	PUNCT
inlawrev-3752	955	1	i	i	PRON
inlawrev-3752	955	2	d.	d.	PROPN
inlawrev-3752	955	3	292	292	NUM
inlawrev-3752	955	4	.	.	PUNCT
inlawrev-3752	956	1	i	i	PRON
inlawrev-3752	956	2	d.	d.	PROPN
inlawrev-3752	956	3	293	293	NUM
inlawrev-3752	956	4	.	.	PUNCT
inlawrev-3752	957	1	i	i	PRON
inlawrev-3752	957	2	d.	d.	PROPN
inlawrev-3752	957	3	294	294	NUM
inlawrev-3752	957	4	.	.	PUNCT
inlawrev-3752	958	1	i	i	PRON
inlawrev-3752	958	2	d.	d.	PROPN
inlawrev-3752	958	3	295	295	NUM
inlawrev-3752	958	4	.	.	PUNCT
inlawrev-3752	959	1	i	i	PRON
inlawrev-3752	959	2	d.	d.	PROPN
inlawrev-3752	959	3	296	296	NUM
inlawrev-3752	959	4	.	.	PUNCT
inlawrev-3752	960	1	i	i	PRON
inlawrev-3752	960	2	d.	d.	PROPN
inlawrev-3752	960	3	297	297	NUM
inlawrev-3752	960	4	.	.	PUNCT
inlawrev-3752	961	1	see	see	VERB
inlawrev-3752	961	2	panelonthenonprofit	panelonthenonprofit	NOUN
inlawrev-3752	961	3	sector	sector	NOUN
inlawrev-3752	961	4	,	,	PUNCT
inlawrev-3752	961	5	strengtheningtransparencygovernance	strengtheningtransparencygovernance	NOUN
inlawrev-3752	961	6	accountability	accountability	NOUN
inlawrev-3752	961	7	of	of	ADP
inlawrev-3752	961	8	charitable	charitable	ADJ
inlawrev-3752	961	9	organizations	organization	NOUN
inlawrev-3752	961	10	:	:	PUNCT
inlawrev-3752	961	11	a	a	DET
inlawrev-3752	961	12	final	final	ADJ
inlawrev-3752	961	13	report	report	NOUN
inlawrev-3752	961	14	to	to	ADP
inlawrev-3752	961	15	congress	congress	PROPN
inlawrev-3752	961	16	and	and	CCONJ
inlawrev-3752	961	17	the	the	DET
inlawrev-3752	961	18	nonprofit	nonprofit	ADJ
inlawrev-3752	961	19	sector	sector	NOUN
inlawrev-3752	961	20	45	45	NUM
inlawrev-3752	961	21	-	-	SYM
inlawrev-3752	961	22	48	48	NUM
inlawrev-3752	961	23	(	(	PUNCT
inlawrev-3752	961	24	2005	2005	NUM
inlawrev-3752	961	25	)	)	PUNCT
inlawrev-3752	961	26	,	,	PUNCT
inlawrev-3752	961	27	available	available	ADJ
inlawrev-3752	961	28	at	at	ADP
inlawrev-3752	961	29	http://www.nonprofitpanel.org/final/panel_final	http://www.nonprofitpanel.org/final/panel_final	ADJ
inlawrev-3752	961	30	_	_	PRON
inlawrev-3752	961	31	report.pdf	report.pdf	PROPN
inlawrev-3752	961	32	298	298	NUM
inlawrev-3752	961	33	.	.	PUNCT
inlawrev-3752	962	1	i	i	PRON
inlawrev-3752	962	2	d.	d.	PROPN
inlawrev-3752	962	3	ai	ai	VERB
inlawrev-3752	962	4	41	41	NUM
inlawrev-3752	962	5	.	.	PUNCT
inlawrev-3752	963	1	244	244	NUM
inlawrev-3752	963	2	indiana	indiana	PROPN
inlawrev-3752	963	3	law	law	PROPN
inlawrev-3752	963	4	review	review	NOUN
inlawrev-3752	963	5	[	[	X
inlawrev-3752	963	6	vol	vol	NOUN
inlawrev-3752	963	7	.	.	PUNCT
inlawrev-3752	963	8	39:207	39:207	NOUN
inlawrev-3752	963	9	the	the	DET
inlawrev-3752	963	10	type	type	NOUN
inlawrev-3752	963	11	ei	ei	NOUN
inlawrev-3752	963	12	supporting	support	VERB
inlawrev-3752	963	13	organization	organization	NOUN
inlawrev-3752	963	14	and	and	CCONJ
inlawrev-3752	963	15	its	its	PRON
inlawrev-3752	963	16	supported	support	VERB
inlawrev-3752	963	17	charity	charity	NOUN
inlawrev-3752	963	18	.	.	PUNCT
inlawrev-3752	964	1	the	the	DET
inlawrev-3752	964	2	panel	panel	NOUN
inlawrev-3752	964	3	's	's	PART
inlawrev-3752	964	4	proposals	proposal	NOUN
inlawrev-3752	964	5	were	be	AUX
inlawrev-3752	964	6	among	among	ADP
inlawrev-3752	964	7	the	the	DET
inlawrev-3752	964	8	most	most	ADV
inlawrev-3752	964	9	radical	radical	ADJ
inlawrev-3752	964	10	and	and	CCONJ
inlawrev-3752	964	11	required	require	VERB
inlawrev-3752	964	12	more	more	ADJ
inlawrev-3752	964	13	regulatory	regulatory	ADJ
inlawrev-3752	964	14	changes	change	NOUN
inlawrev-3752	964	15	than	than	ADP
inlawrev-3752	964	16	either	either	CCONJ
inlawrev-3752	964	17	the	the	DET
inlawrev-3752	964	18	aba	aba	PROPN
inlawrev-3752	964	19	tax	tax	NOUN
inlawrev-3752	964	20	section	section	NOUN
inlawrev-3752	964	21	or	or	CCONJ
inlawrev-3752	964	22	the	the	DET
inlawrev-3752	964	23	council	council	NOUN
inlawrev-3752	964	24	on	on	ADP
inlawrev-3752	964	25	foundations	foundation	NOUN
inlawrev-3752	964	26	.	.	PUNCT
inlawrev-3752	965	1	the	the	DET
inlawrev-3752	965	2	panel	panel	NOUN
inlawrev-3752	965	3	wanted	want	VERB
inlawrev-3752	965	4	congress	congress	PROPN
inlawrev-3752	965	5	to	to	PART
inlawrev-3752	965	6	amend	amend	VERB
inlawrev-3752	965	7	governing	govern	VERB
inlawrev-3752	965	8	regulations	regulation	NOUN
inlawrev-3752	965	9	to	to	PART
inlawrev-3752	965	10	ensure	ensure	VERB
inlawrev-3752	965	11	that	that	SCONJ
inlawrev-3752	965	12	a	a	DET
inlawrev-3752	965	13	type	type	NOUN
inlawrev-3752	965	14	hi	hi	INTJ
inlawrev-3752	965	15	organization	organization	NOUN
inlawrev-3752	965	16	supports	support	VERB
inlawrev-3752	965	17	a	a	DET
inlawrev-3752	965	18	charity	charity	NOUN
inlawrev-3752	965	19	,	,	PUNCT
inlawrev-3752	965	20	not	not	PART
inlawrev-3752	965	21	its	its	PRON
inlawrev-3752	965	22	donors	donor	NOUN
inlawrev-3752	965	23	.	.	PUNCT
inlawrev-3752	966	1	in	in	ADP
inlawrev-3752	966	2	order	order	NOUN
inlawrev-3752	966	3	to	to	PART
inlawrev-3752	966	4	achieve	achieve	VERB
inlawrev-3752	966	5	this	this	DET
inlawrev-3752	966	6	goal	goal	NOUN
inlawrev-3752	966	7	,	,	PUNCT
inlawrev-3752	966	8	all	all	DET
inlawrev-3752	966	9	supporting	support	VERB
inlawrev-3752	966	10	organizations	organization	NOUN
inlawrev-3752	966	11	should	should	AUX
inlawrev-3752	966	12	be	be	AUX
inlawrev-3752	966	13	required	require	VERB
inlawrev-3752	966	14	to	to	PART
inlawrev-3752	966	15	donate	donate	VERB
inlawrev-3752	966	16	at	at	ADV
inlawrev-3752	966	17	least	least	ADV
inlawrev-3752	966	18	five	five	NUM
inlawrev-3752	966	19	percent	percent	NOUN
inlawrev-3752	966	20	of	of	ADP
inlawrev-3752	966	21	their	their	PRON
inlawrev-3752	966	22	net	net	ADJ
inlawrev-3752	966	23	assets	asset	NOUN
inlawrev-3752	966	24	to	to	PART
inlawrev-3752	966	25	supported	support	VERB
inlawrev-3752	966	26	charities	charity	NOUN
inlawrev-3752	966	27	annually.^^^	annually.^^^	PROPN
inlawrev-3752	966	28	also	also	ADV
inlawrev-3752	966	29	,	,	PUNCT
inlawrev-3752	966	30	a	a	DET
inlawrev-3752	966	31	supporting	support	VERB
inlawrev-3752	966	32	organization	organization	NOUN
inlawrev-3752	966	33	should	should	AUX
inlawrev-3752	966	34	not	not	PART
inlawrev-3752	966	35	be	be	AUX
inlawrev-3752	966	36	permitted	permit	VERB
inlawrev-3752	966	37	to	to	PART
inlawrev-3752	966	38	make	make	VERB
inlawrev-3752	966	39	any	any	DET
inlawrev-3752	966	40	grant	grant	NOUN
inlawrev-3752	966	41	,	,	PUNCT
inlawrev-3752	966	42	loan	loan	NOUN
inlawrev-3752	966	43	,	,	PUNCT
inlawrev-3752	966	44	donation	donation	NOUN
inlawrev-3752	966	45	,	,	PUNCT
inlawrev-3752	966	46	or	or	CCONJ
inlawrev-3752	966	47	other	other	ADJ
inlawrev-3752	966	48	compensation	compensation	NOUN
inlawrev-3752	966	49	to	to	ADP
inlawrev-3752	966	50	its	its	PRON
inlawrev-3752	966	51	donor.^^	donor.^^	NOUN
inlawrev-3752	966	52	to	to	PART
inlawrev-3752	966	53	further	far	ADV
inlawrev-3752	966	54	discourage	discourage	VERB
inlawrev-3752	966	55	donor	donor	NOUN
inlawrev-3752	966	56	abuse	abuse	NOUN
inlawrev-3752	966	57	,	,	PUNCT
inlawrev-3752	966	58	a	a	DET
inlawrev-3752	966	59	type	type	NOUN
inlawrev-3752	966	60	hi	hi	INTJ
inlawrev-3752	966	61	organization	organization	NOUN
inlawrev-3752	966	62	should	should	AUX
inlawrev-3752	966	63	be	be	AUX
inlawrev-3752	966	64	prohibited	prohibit	VERB
inlawrev-3752	966	65	from	from	ADP
inlawrev-3752	966	66	supporting	support	VERB
inlawrev-3752	966	67	any	any	DET
inlawrev-3752	966	68	charity	charity	NOUN
inlawrev-3752	966	69	or	or	CCONJ
inlawrev-3752	966	70	other	other	ADJ
inlawrev-3752	966	71	organization	organization	NOUN
inlawrev-3752	966	72	controlled	control	VERB
inlawrev-3752	966	73	by	by	ADP
inlawrev-3752	966	74	its	its	PRON
inlawrev-3752	966	75	donor.^^^	donor.^^^	PROPN
inlawrev-3752	966	76	a	a	DET
inlawrev-3752	966	77	type	type	NOUN
inlawrev-3752	966	78	m	m	PROPN
inlawrev-3752	966	79	organization	organization	NOUN
inlawrev-3752	966	80	must	must	AUX
inlawrev-3752	966	81	share	share	VERB
inlawrev-3752	966	82	its	its	PRON
inlawrev-3752	966	83	governing	govern	VERB
inlawrev-3752	966	84	documents	document	NOUN
inlawrev-3752	966	85	and	and	CCONJ
inlawrev-3752	966	86	financial	financial	ADJ
inlawrev-3752	966	87	information	information	NOUN
inlawrev-3752	966	88	with	with	ADP
inlawrev-3752	966	89	its	its	PRON
inlawrev-3752	966	90	supported	support	VERB
inlawrev-3752	966	91	charity	charity	NOUN
inlawrev-3752	966	92	;	;	PUNCT
inlawrev-3752	966	93	specifically	specifically	ADV
inlawrev-3752	966	94	,	,	PUNCT
inlawrev-3752	966	95	the	the	DET
inlawrev-3752	966	96	supporting	support	VERB
inlawrev-3752	966	97	organization	organization	NOUN
inlawrev-3752	966	98	should	should	AUX
inlawrev-3752	966	99	include	include	VERB
inlawrev-3752	966	100	a	a	DET
inlawrev-3752	966	101	detailed	detailed	ADJ
inlawrev-3752	966	102	calculation	calculation	NOUN
inlawrev-3752	966	103	of	of	ADP
inlawrev-3752	966	104	support	support	NOUN
inlawrev-3752	966	105	and	and	CCONJ
inlawrev-3752	966	106	projections	projection	NOUN
inlawrev-3752	966	107	of	of	ADP
inlawrev-3752	966	108	support	support	NOUN
inlawrev-3752	966	109	for	for	ADP
inlawrev-3752	966	110	the	the	DET
inlawrev-3752	966	111	next	next	ADJ
inlawrev-3752	966	112	year.^^^	year.^^^	PROPN
inlawrev-3752	966	113	finally	finally	ADV
inlawrev-3752	966	114	,	,	PUNCT
inlawrev-3752	966	115	to	to	PART
inlawrev-3752	966	116	ensure	ensure	VERB
inlawrev-3752	966	117	that	that	SCONJ
inlawrev-3752	966	118	supported	support	VERB
inlawrev-3752	966	119	charities	charity	NOUN
inlawrev-3752	966	120	truly	truly	ADV
inlawrev-3752	966	121	benefit	benefit	VERB
inlawrev-3752	966	122	from	from	ADP
inlawrev-3752	966	123	their	their	PRON
inlawrev-3752	966	124	supporting	support	VERB
inlawrev-3752	966	125	organizations	organization	NOUN
inlawrev-3752	966	126	,	,	PUNCT
inlawrev-3752	966	127	a	a	DET
inlawrev-3752	966	128	type	type	NOUN
inlawrev-3752	966	129	ie	ie	X
inlawrev-3752	966	130	organization	organization	NOUN
inlawrev-3752	966	131	must	must	AUX
inlawrev-3752	966	132	not	not	PART
inlawrev-3752	966	133	support	support	VERB
inlawrev-3752	966	134	more	more	ADJ
inlawrev-3752	966	135	than	than	ADP
inlawrev-3752	966	136	five	five	NUM
inlawrev-3752	966	137	charities	charity	NOUN
inlawrev-3752	966	138	at	at	ADP
inlawrev-3752	966	139	a	a	DET
inlawrev-3752	966	140	time.^^^	time.^^^	PROPN
inlawrev-3752	966	141	included	include	VERB
inlawrev-3752	966	142	in	in	ADP
inlawrev-3752	966	143	its	its	PRON
inlawrev-3752	966	144	congressional	congressional	ADJ
inlawrev-3752	966	145	recommendations	recommendation	NOUN
inlawrev-3752	966	146	,	,	PUNCT
inlawrev-3752	966	147	the	the	DET
inlawrev-3752	966	148	panel	panel	NOUN
inlawrev-3752	966	149	proposed	propose	VERB
inlawrev-3752	966	150	specific	specific	ADJ
inlawrev-3752	966	151	changes	change	NOUN
inlawrev-3752	966	152	to	to	ADP
inlawrev-3752	966	153	the	the	DET
inlawrev-3752	966	154	responsiveness	responsiveness	NOUN
inlawrev-3752	966	155	test	test	NOUN
inlawrev-3752	966	156	for	for	ADP
inlawrev-3752	966	157	trusts	trust	NOUN
inlawrev-3752	966	158	and	and	CCONJ
inlawrev-3752	966	159	corporations	corporation	NOUN
inlawrev-3752	966	160	in	in	ADP
inlawrev-3752	966	161	order	order	NOUN
inlawrev-3752	966	162	to	to	PART
inlawrev-3752	966	163	improve	improve	VERB
inlawrev-3752	966	164	their	their	PRON
inlawrev-3752	966	165	significant	significant	ADJ
inlawrev-3752	966	166	voice	voice	NOUN
inlawrev-3752	966	167	in	in	ADP
inlawrev-3752	966	168	the	the	DET
inlawrev-3752	966	169	supported	support	VERB
inlawrev-3752	966	170	charity.^^"^	charity.^^"^	VERB
inlawrev-3752	966	171	the	the	DET
inlawrev-3752	966	172	type	type	NOUN
inlawrev-3752	966	173	hi	hi	INTJ
inlawrev-3752	966	174	organization	organization	NOUN
inlawrev-3752	966	175	"	"	PUNCT
inlawrev-3752	966	176	must	must	AUX
inlawrev-3752	966	177	demonstrate	demonstrate	VERB
inlawrev-3752	966	178	a	a	DET
inlawrev-3752	966	179	close	close	ADJ
inlawrev-3752	966	180	and	and	CCONJ
inlawrev-3752	966	181	continuous	continuous	ADJ
inlawrev-3752	966	182	relationship	relationship	NOUN
inlawrev-3752	966	183	with	with	ADP
inlawrev-3752	966	184	the	the	DET
inlawrev-3752	966	185	governing	govern	VERB
inlawrev-3752	966	186	board	board	NOUN
inlawrev-3752	966	187	or	or	CCONJ
inlawrev-3752	966	188	officers	officer	NOUN
inlawrev-3752	966	189	of	of	ADP
inlawrev-3752	966	190	the	the	DET
inlawrev-3752	966	191	supported	support	VERB
inlawrev-3752	966	192	organizations	organization	NOUN
inlawrev-3752	966	193	.	.	PUNCT
inlawrev-3752	967	1	"^^^	"^^^	PUNCT
inlawrev-3752	968	1	this	this	PRON
inlawrev-3752	968	2	would	would	AUX
inlawrev-3752	968	3	require	require	VERB
inlawrev-3752	968	4	an	an	DET
inlawrev-3752	968	5	"	"	PUNCT
inlawrev-3752	968	6	actual	actual	ADJ
inlawrev-3752	968	7	operating	operating	NOUN
inlawrev-3752	968	8	relationship	relationship	NOUN
inlawrev-3752	968	9	[	[	X
inlawrev-3752	968	10	]	]	X
inlawrev-3752	968	11	between	between	ADP
inlawrev-3752	968	12	the	the	DET
inlawrev-3752	968	13	managers	manager	NOUN
inlawrev-3752	968	14	"	"	PUNCT
inlawrev-3752	968	15	ofthe	ofthe	ADJ
inlawrev-3752	968	16	type	type	NOUN
inlawrev-3752	968	17	hi	hi	INTJ
inlawrev-3752	968	18	organization	organization	NOUN
inlawrev-3752	968	19	and	and	CCONJ
inlawrev-3752	968	20	its	its	PRON
inlawrev-3752	968	21	charity.^^^	charity.^^^	NOUN
inlawrev-3752	968	22	the	the	DET
inlawrev-3752	968	23	amended	amend	VERB
inlawrev-3752	968	24	regulations	regulation	NOUN
inlawrev-3752	968	25	should	should	AUX
inlawrev-3752	968	26	also	also	ADV
inlawrev-3752	968	27	specify	specify	VERB
inlawrev-3752	968	28	how	how	SCONJ
inlawrev-3752	968	29	supporting	support	VERB
inlawrev-3752	968	30	organizations	organization	NOUN
inlawrev-3752	968	31	can	can	AUX
inlawrev-3752	968	32	demonstrate	demonstrate	VERB
inlawrev-3752	968	33	this	this	DET
inlawrev-3752	968	34	significant	significant	ADJ
inlawrev-3752	968	35	voice	voice	NOUN
inlawrev-3752	968	36	factor.^^^	factor.^^^	NOUN
inlawrev-3752	968	37	the	the	DET
inlawrev-3752	968	38	panel	panel	NOUN
inlawrev-3752	968	39	also	also	ADV
inlawrev-3752	968	40	submitted	submit	VERB
inlawrev-3752	968	41	specific	specific	ADJ
inlawrev-3752	968	42	recommendations	recommendation	NOUN
inlawrev-3752	968	43	to	to	ADP
inlawrev-3752	968	44	the	the	DET
inlawrev-3752	968	45	irs	irs	PROPN
inlawrev-3752	968	46	to	to	PART
inlawrev-3752	968	47	improve	improve	VERB
inlawrev-3752	968	48	the	the	DET
inlawrev-3752	968	49	relationship	relationship	NOUN
inlawrev-3752	968	50	between	between	ADP
inlawrev-3752	968	51	the	the	DET
inlawrev-3752	968	52	supporting	support	VERB
inlawrev-3752	968	53	organization	organization	NOUN
inlawrev-3752	968	54	and	and	CCONJ
inlawrev-3752	968	55	its	its	PRON
inlawrev-3752	968	56	charity	charity	NOUN
inlawrev-3752	968	57	,	,	PUNCT
inlawrev-3752	968	58	and	and	CCONJ
inlawrev-3752	968	59	to	to	PART
inlawrev-3752	968	60	help	help	VERB
inlawrev-3752	968	61	discourage	discourage	VERB
inlawrev-3752	968	62	abuse	abuse	NOUN
inlawrev-3752	968	63	.	.	PUNCT
inlawrev-3752	969	1	the	the	DET
inlawrev-3752	969	2	irs	irs	PROPN
inlawrev-3752	969	3	should	should	AUX
inlawrev-3752	969	4	:	:	PUNCT
inlawrev-3752	969	5	1	1	X
inlawrev-3752	969	6	.	.	X
inlawrev-3752	970	1	revise	revise	VERB
inlawrev-3752	970	2	form	form	NOUN
inlawrev-3752	970	3	990	990	NUM
inlawrev-3752	970	4	so	so	ADV
inlawrev-3752	970	5	supporting	support	VERB
inlawrev-3752	970	6	organizations	organization	NOUN
inlawrev-3752	970	7	can	can	AUX
inlawrev-3752	970	8	indicate	indicate	VERB
inlawrev-3752	970	9	whether	whether	SCONJ
inlawrev-3752	970	10	they	they	PRON
inlawrev-3752	970	11	qualify	qualify	VERB
inlawrev-3752	970	12	as	as	ADP
inlawrev-3752	970	13	type	type	NOUN
inlawrev-3752	970	14	i	i	PROPN
inlawrev-3752	970	15	,	,	PUNCT
inlawrev-3752	970	16	ii	ii	PROPN
inlawrev-3752	970	17	,	,	PUNCT
inlawrev-3752	970	18	or	or	CCONJ
inlawrev-3752	970	19	iii,^^^	iii,^^^	PROPN
inlawrev-3752	970	20	and	and	CCONJ
inlawrev-3752	970	21	;	;	PUNCT
inlawrev-3752	970	22	2	2	X
inlawrev-3752	970	23	.	.	X
inlawrev-3752	970	24	require	require	VERB
inlawrev-3752	970	25	every	every	DET
inlawrev-3752	970	26	type	type	NOUN
inlawrev-3752	970	27	m	m	NOUN
inlawrev-3752	970	28	organization	organization	NOUN
inlawrev-3752	970	29	to	to	PART
inlawrev-3752	970	30	submit	submit	VERB
inlawrev-3752	970	31	a	a	DET
inlawrev-3752	970	32	letter	letter	NOUN
inlawrev-3752	970	33	from	from	ADP
inlawrev-3752	970	34	each	each	DET
inlawrev-3752	970	35	charity	charity	NOUN
inlawrev-3752	970	36	it	it	PRON
inlawrev-3752	970	37	supports.^^^	supports.^^^	VERB
inlawrev-3752	971	1	the	the	DET
inlawrev-3752	971	2	letter	letter	NOUN
inlawrev-3752	971	3	should	should	AUX
inlawrev-3752	971	4	be	be	AUX
inlawrev-3752	971	5	submitted	submit	VERB
inlawrev-3752	971	6	at	at	ADP
inlawrev-3752	971	7	the	the	DET
inlawrev-3752	971	8	initial	initial	ADJ
inlawrev-3752	971	9	application	application	NOUN
inlawrev-3752	971	10	as	as	ADV
inlawrev-3752	971	11	well	well	ADV
inlawrev-3752	971	12	as	as	ADP
inlawrev-3752	971	13	filed	file	VERB
inlawrev-3752	971	14	annually	annually	ADV
inlawrev-3752	971	15	with	with	ADP
inlawrev-3752	971	16	the	the	DET
inlawrev-3752	971	17	form	form	NOUN
inlawrev-3752	971	18	990.^^^	990.^^^	NUM
inlawrev-3752	971	19	the	the	DET
inlawrev-3752	971	20	supported	support	VERB
inlawrev-3752	971	21	organization	organization	NOUN
inlawrev-3752	971	22	must	must	AUX
inlawrev-3752	971	23	verify	verify	VERB
inlawrev-3752	971	24	its	its	PRON
inlawrev-3752	971	25	consent	consent	NOUN
inlawrev-3752	971	26	to	to	PART
inlawrev-3752	971	27	be	be	AUX
inlawrev-3752	971	28	supported	support	VERB
inlawrev-3752	971	29	and	and	CCONJ
inlawrev-3752	971	30	describe	describe	VERB
inlawrev-3752	971	31	how	how	SCONJ
inlawrev-3752	971	32	the	the	DET
inlawrev-3752	971	33	supporting	support	VERB
inlawrev-3752	971	34	organization	organization	NOUN
inlawrev-3752	971	35	provides	provide	VERB
inlawrev-3752	971	36	299	299	NUM
inlawrev-3752	971	37	.	.	PUNCT
inlawrev-3752	972	1	mat	mat	PROPN
inlawrev-3752	972	2	45	45	NUM
inlawrev-3752	972	3	.	.	PUNCT
inlawrev-3752	973	1	300	300	NUM
inlawrev-3752	973	2	.	.	PUNCT
inlawrev-3752	974	1	i	i	PRON
inlawrev-3752	974	2	d.	d.	PROPN
inlawrev-3752	974	3	301	301	NUM
inlawrev-3752	974	4	.	.	PUNCT
inlawrev-3752	975	1	i	i	PRON
inlawrev-3752	975	2	d.	d.	PROPN
inlawrev-3752	975	3	302	302	NUM
inlawrev-3752	975	4	.	.	PUNCT
inlawrev-3752	976	1	i	i	PRON
inlawrev-3752	976	2	d.	d.	PROPN
inlawrev-3752	976	3	303	303	NUM
inlawrev-3752	976	4	.	.	PUNCT
inlawrev-3752	977	1	i	i	PRON
inlawrev-3752	977	2	d.	d.	PROPN
inlawrev-3752	977	3	304	304	NUM
inlawrev-3752	977	4	.	.	PUNCT
inlawrev-3752	978	1	i	i	PRON
inlawrev-3752	978	2	d.	d.	PROPN
inlawrev-3752	978	3	at	at	ADP
inlawrev-3752	978	4	46	46	NUM
inlawrev-3752	978	5	.	.	PUNCT
inlawrev-3752	979	1	305	305	NUM
inlawrev-3752	979	2	.	.	X
inlawrev-3752	980	1	mat	mat	NOUN
inlawrev-3752	980	2	45	45	NUM
inlawrev-3752	980	3	-	-	SYM
inlawrev-3752	980	4	46	46	NUM
inlawrev-3752	980	5	.	.	PUNCT
inlawrev-3752	981	1	306	306	NUM
inlawrev-3752	981	2	.	.	PUNCT
inlawrev-3752	982	1	m.	m.	NOUN
inlawrev-3752	982	2	at48	at48	PROPN
inlawrev-3752	982	3	.	.	PUNCT
inlawrev-3752	983	1	307	307	NUM
inlawrev-3752	983	2	.	.	PUNCT
inlawrev-3752	983	3	m.	m.	NOUN
inlawrev-3752	983	4	at46	at46	PROPN
inlawrev-3752	983	5	.	.	PUNCT
inlawrev-3752	984	1	308	308	NUM
inlawrev-3752	984	2	.	.	PUNCT
inlawrev-3752	985	1	i	i	PRON
inlawrev-3752	985	2	d.	d.	PROPN
inlawrev-3752	985	3	309	309	NUM
inlawrev-3752	985	4	.	.	PUNCT
inlawrev-3752	986	1	i	i	PRON
inlawrev-3752	986	2	d.	d.	PROPN
inlawrev-3752	986	3	310	310	NUM
inlawrev-3752	986	4	.	.	PUNCT
inlawrev-3752	987	1	i	i	PRON
inlawrev-3752	987	2	d.	d.	PROPN
inlawrev-3752	987	3	2006	2006	NUM
inlawrev-3752	987	4	]	]	PUNCT
inlawrev-3752	987	5	supporting	support	VERB
inlawrev-3752	987	6	the	the	DET
inlawrev-3752	987	7	supporting	support	VERB
inlawrev-3752	987	8	organization	organization	NOUN
inlawrev-3752	987	9	245	245	NUM
inlawrev-3752	987	10	support	support	NOUN
inlawrev-3752	987	11	that	that	PRON
inlawrev-3752	987	12	"	"	PUNCT
inlawrev-3752	987	13	furthers	further	VERB
inlawrev-3752	987	14	the	the	DET
inlawrev-3752	987	15	charitable	charitable	ADJ
inlawrev-3752	987	16	purposes	purpose	NOUN
inlawrev-3752	987	17	of	of	ADP
inlawrev-3752	987	18	the	the	DET
inlawrev-3752	987	19	supported	support	VERB
inlawrev-3752	987	20	organization	organization	NOUN
inlawrev-3752	987	21	»	»	PUNCT
inlawrev-3752	987	22	»	»	PUNCT
inlawrev-3752	987	23	3n	3n	PROPN
inlawrev-3752	987	24	d.	d.	NOUN
inlawrev-3752	987	25	looking	look	VERB
inlawrev-3752	987	26	beyond	beyond	ADP
inlawrev-3752	987	27	the	the	DET
inlawrev-3752	987	28	supporting	support	VERB
inlawrev-3752	987	29	organization	organization	NOUN
inlawrev-3752	987	30	regulationsfor	regulationsfor	ADP
inlawrev-3752	987	31	reform	reform	VERB
inlawrev-3752	987	32	the	the	DET
inlawrev-3752	987	33	suggestions	suggestion	NOUN
inlawrev-3752	987	34	of	of	ADP
inlawrev-3752	987	35	the	the	DET
inlawrev-3752	987	36	american	american	PROPN
inlawrev-3752	987	37	bar	bar	PROPN
inlawrev-3752	987	38	association	association	PROPN
inlawrev-3752	987	39	,	,	PUNCT
inlawrev-3752	987	40	council	council	PROPN
inlawrev-3752	987	41	on	on	ADP
inlawrev-3752	987	42	foundations	foundation	NOUN
inlawrev-3752	987	43	,	,	PUNCT
inlawrev-3752	987	44	and	and	CCONJ
inlawrev-3752	987	45	panel	panel	NOUN
inlawrev-3752	987	46	on	on	ADP
inlawrev-3752	987	47	the	the	DET
inlawrev-3752	987	48	nonprofit	nonprofit	ADJ
inlawrev-3752	987	49	sector	sector	NOUN
inlawrev-3752	987	50	may	may	AUX
inlawrev-3752	987	51	well	well	ADV
inlawrev-3752	987	52	reduce	reduce	VERB
inlawrev-3752	987	53	abuses	abuse	NOUN
inlawrev-3752	987	54	in	in	ADP
inlawrev-3752	987	55	the	the	DET
inlawrev-3752	987	56	supporting	support	VERB
inlawrev-3752	987	57	organization	organization	NOUN
inlawrev-3752	987	58	context	context	NOUN
inlawrev-3752	987	59	.	.	PUNCT
inlawrev-3752	988	1	increasing	increase	VERB
inlawrev-3752	988	2	irs	irs	PROPN
inlawrev-3752	988	3	filings	filing	NOUN
inlawrev-3752	988	4	and	and	CCONJ
inlawrev-3752	988	5	requiring	require	VERB
inlawrev-3752	988	6	better	well	ADJ
inlawrev-3752	988	7	communication	communication	NOUN
inlawrev-3752	988	8	between	between	ADP
inlawrev-3752	988	9	the	the	DET
inlawrev-3752	988	10	supporting	support	VERB
inlawrev-3752	988	11	organization	organization	NOUN
inlawrev-3752	988	12	and	and	CCONJ
inlawrev-3752	988	13	the	the	DET
inlawrev-3752	988	14	supported	support	VERB
inlawrev-3752	988	15	charities	charity	NOUN
inlawrev-3752	988	16	may	may	AUX
inlawrev-3752	988	17	serve	serve	VERB
inlawrev-3752	988	18	to	to	PART
inlawrev-3752	988	19	discourage	discourage	VERB
inlawrev-3752	988	20	noncompliance	noncompliance	NOUN
inlawrev-3752	988	21	with	with	ADP
inlawrev-3752	988	22	the	the	DET
inlawrev-3752	988	23	spirit	spirit	NOUN
inlawrev-3752	988	24	of	of	ADP
inlawrev-3752	988	25	the	the	DET
inlawrev-3752	988	26	supporting	support	VERB
inlawrev-3752	988	27	organization	organization	NOUN
inlawrev-3752	988	28	regulations	regulation	NOUN
inlawrev-3752	988	29	.	.	PUNCT
inlawrev-3752	989	1	targeted	target	VERB
inlawrev-3752	989	2	anti	anti	ADJ
inlawrev-3752	989	3	-	-	ADJ
inlawrev-3752	989	4	abuse	abuse	ADJ
inlawrev-3752	989	5	rules	rule	NOUN
inlawrev-3752	989	6	,	,	PUNCT
inlawrev-3752	989	7	accompanied	accompany	VERB
inlawrev-3752	989	8	by	by	ADP
inlawrev-3752	989	9	penalties	penalty	NOUN
inlawrev-3752	989	10	,	,	PUNCT
inlawrev-3752	989	11	should	should	AUX
inlawrev-3752	989	12	help	help	VERB
inlawrev-3752	989	13	to	to	PART
inlawrev-3752	989	14	close	close	VERB
inlawrev-3752	989	15	the	the	DET
inlawrev-3752	989	16	loopholes	loophole	NOUN
inlawrev-3752	989	17	that	that	PRON
inlawrev-3752	989	18	permit	permit	VERB
inlawrev-3752	989	19	self	self	NOUN
inlawrev-3752	989	20	-	-	PUNCT
inlawrev-3752	989	21	dealing	dealing	NOUN
inlawrev-3752	989	22	.	.	PUNCT
inlawrev-3752	990	1	expanding	expand	VERB
inlawrev-3752	990	2	the	the	DET
inlawrev-3752	990	3	supporting	support	VERB
inlawrev-3752	990	4	organization	organization	NOUN
inlawrev-3752	990	5	regulations	regulation	NOUN
inlawrev-3752	990	6	,	,	PUNCT
inlawrev-3752	990	7	however	however	ADV
inlawrev-3752	990	8	,	,	PUNCT
inlawrev-3752	990	9	adds	add	VERB
inlawrev-3752	990	10	complexity	complexity	NOUN
inlawrev-3752	990	11	to	to	ADP
inlawrev-3752	990	12	a	a	DET
inlawrev-3752	990	13	system	system	NOUN
inlawrev-3752	990	14	that	that	PRON
inlawrev-3752	990	15	is	be	AUX
inlawrev-3752	990	16	already	already	ADV
inlawrev-3752	990	17	"	"	PUNCT
inlawrev-3752	990	18	fantastically	fantastically	ADV
inlawrev-3752	990	19	intricate	intricate	ADJ
inlawrev-3752	990	20	.	.	PUNCT
inlawrev-3752	990	21	"^^^	"^^^	PUNCT
inlawrev-3752	991	1	in	in	ADP
inlawrev-3752	991	2	addition	addition	NOUN
inlawrev-3752	991	3	to	to	ADP
inlawrev-3752	991	4	examining	examine	VERB
inlawrev-3752	991	5	the	the	DET
inlawrev-3752	991	6	supporting	support	VERB
inlawrev-3752	991	7	organization	organization	NOUN
inlawrev-3752	991	8	regulations	regulation	NOUN
inlawrev-3752	991	9	themselves	themselves	PRON
inlawrev-3752	991	10	and	and	CCONJ
inlawrev-3752	991	11	to	to	ADP
inlawrev-3752	991	12	increasing	increase	VERB
inlawrev-3752	991	13	form	form	NOUN
inlawrev-3752	991	14	990	990	NUM
inlawrev-3752	991	15	filing	filing	NOUN
inlawrev-3752	991	16	requirements	requirement	NOUN
inlawrev-3752	991	17	,	,	PUNCT
inlawrev-3752	991	18	reformers	reformer	NOUN
inlawrev-3752	991	19	should	should	AUX
inlawrev-3752	991	20	look	look	VERB
inlawrev-3752	991	21	beyond	beyond	ADP
inlawrev-3752	991	22	the	the	DET
inlawrev-3752	991	23	immediate	immediate	ADJ
inlawrev-3752	991	24	context	context	NOUN
inlawrev-3752	991	25	of	of	ADP
inlawrev-3752	991	26	supporting	support	VERB
inlawrev-3752	991	27	organizations	organization	NOUN
inlawrev-3752	991	28	and	and	CCONJ
inlawrev-3752	991	29	consider	consider	VERB
inlawrev-3752	991	30	the	the	DET
inlawrev-3752	991	31	broader	broad	ADJ
inlawrev-3752	991	32	mechanisms	mechanism	NOUN
inlawrev-3752	991	33	for	for	ADP
inlawrev-3752	991	34	monitoring	monitor	VERB
inlawrev-3752	991	35	charitable	charitable	ADJ
inlawrev-3752	991	36	behavior	behavior	NOUN
inlawrev-3752	991	37	.	.	PUNCT
inlawrev-3752	992	1	vi	vi	X
inlawrev-3752	992	2	.	.	PUNCT
inlawrev-3752	993	1	a	a	DET
inlawrev-3752	993	2	new	new	ADJ
inlawrev-3752	993	3	suggestion	suggestion	NOUN
inlawrev-3752	993	4	for	for	ADP
inlawrev-3752	993	5	reforming	reform	VERB
inlawrev-3752	993	6	supporting	support	VERB
inlawrev-3752	993	7	organizations	organization	NOUN
inlawrev-3752	993	8	why	why	SCONJ
inlawrev-3752	993	9	do	do	AUX
inlawrev-3752	993	10	some	some	DET
inlawrev-3752	993	11	people	people	NOUN
inlawrev-3752	993	12	(	(	PUNCT
inlawrev-3752	993	13	and	and	CCONJ
inlawrev-3752	993	14	the	the	DET
inlawrev-3752	993	15	organizations	organization	NOUN
inlawrev-3752	993	16	they	they	PRON
inlawrev-3752	993	17	control	control	VERB
inlawrev-3752	993	18	)	)	PUNCT
inlawrev-3752	993	19	misbehave	misbehave	VERB
inlawrev-3752	993	20	and	and	CCONJ
inlawrev-3752	993	21	exploit	exploit	VERB
inlawrev-3752	993	22	opportunities	opportunity	NOUN
inlawrev-3752	993	23	for	for	ADP
inlawrev-3752	993	24	abuse	abuse	NOUN
inlawrev-3752	993	25	,	,	PUNCT
inlawrev-3752	993	26	and	and	CCONJ
inlawrev-3752	993	27	why	why	SCONJ
inlawrev-3752	993	28	,	,	PUNCT
inlawrev-3752	993	29	conversely	conversely	ADV
inlawrev-3752	993	30	,	,	PUNCT
inlawrev-3752	993	31	do	do	AUX
inlawrev-3752	993	32	others	other	NOUN
inlawrev-3752	993	33	choose	choose	VERB
inlawrev-3752	993	34	to	to	PART
inlawrev-3752	993	35	behave	behave	VERB
inlawrev-3752	993	36	properly	properly	ADV
inlawrev-3752	993	37	and	and	CCONJ
inlawrev-3752	993	38	observe	observe	VERB
inlawrev-3752	993	39	the	the	DET
inlawrev-3752	993	40	rules	rule	NOUN
inlawrev-3752	993	41	?	?	PUNCT
inlawrev-3752	994	1	the	the	DET
inlawrev-3752	994	2	choices	choice	NOUN
inlawrev-3752	994	3	individuals	individual	NOUN
inlawrev-3752	994	4	make	make	VERB
inlawrev-3752	994	5	are	be	AUX
inlawrev-3752	994	6	complex	complex	ADJ
inlawrev-3752	994	7	,	,	PUNCT
inlawrev-3752	994	8	but	but	CCONJ
inlawrev-3752	994	9	one	one	NUM
inlawrev-3752	994	10	thing	thing	NOUN
inlawrev-3752	994	11	is	be	AUX
inlawrev-3752	994	12	clear—^people	clear—^people	NOUN
inlawrev-3752	994	13	behave	behave	VERB
inlawrev-3752	994	14	better	well	ADJ
inlawrev-3752	994	15	when	when	SCONJ
inlawrev-3752	994	16	they	they	PRON
inlawrev-3752	994	17	are	be	AUX
inlawrev-3752	994	18	afraid	afraid	ADJ
inlawrev-3752	994	19	of	of	ADP
inlawrev-3752	994	20	being	be	AUX
inlawrev-3752	994	21	caught	catch	VERB
inlawrev-3752	994	22	.	.	PUNCT
inlawrev-3752	995	1	the	the	DET
inlawrev-3752	995	2	great	great	ADJ
inlawrev-3752	995	3	philosopher	philosopher	NOUN
inlawrev-3752	995	4	michel	michel	PROPN
inlawrev-3752	995	5	foucault	foucault	PROPN
inlawrev-3752	995	6	has	have	AUX
inlawrev-3752	995	7	theorized	theorize	VERB
inlawrev-3752	995	8	that	that	SCONJ
inlawrev-3752	995	9	actual	actual	ADJ
inlawrev-3752	995	10	observation	observation	NOUN
inlawrev-3752	995	11	is	be	AUX
inlawrev-3752	995	12	not	not	PART
inlawrev-3752	995	13	necessary	necessary	ADJ
inlawrev-3752	995	14	to	to	PART
inlawrev-3752	995	15	motivate	motivate	VERB
inlawrev-3752	995	16	a	a	DET
inlawrev-3752	995	17	person	person	NOUN
inlawrev-3752	995	18	to	to	PART
inlawrev-3752	995	19	regulate	regulate	VERB
inlawrev-3752	995	20	his	his	PRON
inlawrev-3752	995	21	own	own	ADJ
inlawrev-3752	995	22	behavior	behavior	NOUN
inlawrev-3752	995	23	;	;	PUNCT
inlawrev-3752	995	24	the	the	DET
inlawrev-3752	995	25	mere	mere	ADJ
inlawrev-3752	995	26	belief	belief	NOUN
inlawrev-3752	995	27	ihat	ihat	SCONJ
inlawrev-3752	995	28	one	one	NOUN
inlawrev-3752	995	29	is	be	AUX
inlawrev-3752	995	30	being	be	AUX
inlawrev-3752	995	31	watched	watch	VERB
inlawrev-3752	995	32	is	be	AUX
inlawrev-3752	995	33	enough	enough	ADJ
inlawrev-3752	995	34	to	to	PART
inlawrev-3752	995	35	promote	promote	VERB
inlawrev-3752	995	36	obedience.^^^	obedience.^^^	PROPN
inlawrev-3752	995	37	according	accord	VERB
inlawrev-3752	995	38	to	to	ADP
inlawrev-3752	995	39	foucault	foucault	PROPN
inlawrev-3752	995	40	,	,	PUNCT
inlawrev-3752	995	41	regulation	regulation	NOUN
inlawrev-3752	995	42	of	of	ADP
inlawrev-3752	995	43	societal	societal	ADJ
inlawrev-3752	995	44	behavior	behavior	NOUN
inlawrev-3752	995	45	is	be	AUX
inlawrev-3752	995	46	based	base	VERB
inlawrev-3752	995	47	on	on	ADP
inlawrev-3752	995	48	surveillance.^^"^	surveillance.^^"^	NOUN
inlawrev-3752	995	49	his	his	PRON
inlawrev-3752	995	50	classic	classic	ADJ
inlawrev-3752	995	51	example	example	NOUN
inlawrev-3752	995	52	is	be	AUX
inlawrev-3752	995	53	jeremey	jeremey	PROPN
inlawrev-3752	995	54	bentham	bentham	PROPN
inlawrev-3752	995	55	's	's	PART
inlawrev-3752	995	56	panopticon.^^^	panopticon.^^^	PROPN
inlawrev-3752	995	57	the	the	DET
inlawrev-3752	995	58	panopticon	panopticon	NOUN
inlawrev-3752	995	59	was	be	AUX
inlawrev-3752	995	60	an	an	DET
inlawrev-3752	995	61	eighteenth	eighteenth	ADJ
inlawrev-3752	995	62	century	century	NOUN
inlawrev-3752	995	63	prison	prison	NOUN
inlawrev-3752	995	64	design	design	NOUN
inlawrev-3752	995	65	in	in	ADP
inlawrev-3752	995	66	which	which	PRON
inlawrev-3752	995	67	cells	cell	NOUN
inlawrev-3752	995	68	were	be	AUX
inlawrev-3752	995	69	monitored	monitor	VERB
inlawrev-3752	995	70	from	from	ADP
inlawrev-3752	995	71	a	a	DET
inlawrev-3752	995	72	central	central	ADJ
inlawrev-3752	995	73	tower.^^^	tower.^^^	NOUN
inlawrev-3752	995	74	this	this	DET
inlawrev-3752	995	75	design	design	NOUN
inlawrev-3752	995	76	prevented	prevent	VERB
inlawrev-3752	995	77	the	the	DET
inlawrev-3752	995	78	prisoner	prisoner	NOUN
inlawrev-3752	995	79	from	from	ADP
inlawrev-3752	995	80	determining	determine	VERB
inlawrev-3752	995	81	whether	whether	SCONJ
inlawrev-3752	995	82	anyone	anyone	PRON
inlawrev-3752	995	83	was	be	AUX
inlawrev-3752	995	84	watching	watch	VERB
inlawrev-3752	995	85	him.^^^	him.^^^	PROPN
inlawrev-3752	995	86	the	the	DET
inlawrev-3752	995	87	prisoner	prisoner	NOUN
inlawrev-3752	995	88	's	's	PART
inlawrev-3752	995	89	behavior	behavior	NOUN
inlawrev-3752	995	90	was	be	AUX
inlawrev-3752	995	91	therefore	therefore	ADV
inlawrev-3752	995	92	regulated	regulate	VERB
inlawrev-3752	995	93	,	,	PUNCT
inlawrev-3752	995	94	not	not	PART
inlawrev-3752	995	95	by	by	ADP
inlawrev-3752	995	96	guards	guard	NOUN
inlawrev-3752	995	97	,	,	PUNCT
inlawrev-3752	995	98	but	but	CCONJ
inlawrev-3752	995	99	by	by	ADP
inlawrev-3752	995	100	the	the	DET
inlawrev-3752	995	101	prisoner	prisoner	NOUN
inlawrev-3752	995	102	's	's	PART
inlawrev-3752	995	103	subjective	subjective	ADJ
inlawrev-3752	995	104	vulnerability	vulnerability	NOUN
inlawrev-3752	995	105	to	to	ADP
inlawrev-3752	995	106	being	be	AUX
inlawrev-3752	995	107	watched.^^^	watched.^^^	PROPN
inlawrev-3752	995	108	modem	modem	PROPN
inlawrev-3752	995	109	psychological	psychological	ADJ
inlawrev-3752	995	110	research	research	NOUN
inlawrev-3752	995	111	supports	support	VERB
inlawrev-3752	995	112	this	this	DET
inlawrev-3752	995	113	theory	theory	NOUN
inlawrev-3752	995	114	:	:	PUNCT
inlawrev-3752	995	115	people	people	NOUN
inlawrev-3752	995	116	simply	simply	ADV
inlawrev-3752	995	117	are	be	AUX
inlawrev-3752	995	118	more	more	ADV
inlawrev-3752	995	119	inclined	inclined	ADJ
inlawrev-3752	995	120	to	to	PART
inlawrev-3752	995	121	regulate	regulate	VERB
inlawrev-3752	995	122	their	their	PRON
inlawrev-3752	995	123	behavior	behavior	NOUN
inlawrev-3752	995	124	when	when	SCONJ
inlawrev-3752	995	125	they	they	PRON
inlawrev-3752	995	126	believe	believe	VERB
inlawrev-3752	995	127	they	they	PRON
inlawrev-3752	995	128	are	be	AUX
inlawrev-3752	995	129	under	under	ADP
inlawrev-3752	995	130	311	311	NUM
inlawrev-3752	995	131	.	.	PUNCT
inlawrev-3752	996	1	i	i	PRON
inlawrev-3752	996	2	d.	d.	PROPN
inlawrev-3752	996	3	312	312	NUM
inlawrev-3752	996	4	.	.	PUNCT
inlawrev-3752	997	1	windsor	windsor	PROPN
inlawrev-3752	997	2	found	find	VERB
inlawrev-3752	997	3	,	,	PUNCT
inlawrev-3752	997	4	v.	v.	PROPN
inlawrev-3752	997	5	united	united	PROPN
inlawrev-3752	997	6	states	states	PROPN
inlawrev-3752	997	7	,	,	PUNCT
inlawrev-3752	997	8	no	no	INTJ
inlawrev-3752	997	9	.	.	NOUN
inlawrev-3752	997	10	76	76	NUM
inlawrev-3752	997	11	-	-	PUNCT
inlawrev-3752	997	12	0441	0441	NUM
inlawrev-3752	997	13	-	-	PUNCT
inlawrev-3752	997	14	r	r	NOUN
inlawrev-3752	997	15	,	,	PUNCT
inlawrev-3752	997	16	1977	1977	NUM
inlawrev-3752	997	17	u.s	u.s	PROPN
inlawrev-3752	997	18	.	.	PROPN
inlawrev-3752	997	19	dist	dist	PROPN
inlawrev-3752	997	20	.	.	PUNCT
inlawrev-3752	998	1	lexis	lexis	NOUN
inlawrev-3752	998	2	13643	13643	NUM
inlawrev-3752	998	3	,	,	PUNCT
inlawrev-3752	998	4	at	at	ADP
inlawrev-3752	998	5	*	*	NOUN
inlawrev-3752	998	6	5	5	NUM
inlawrev-3752	998	7	(	(	PUNCT
inlawrev-3752	998	8	e.d	e.d	PROPN
inlawrev-3752	998	9	.	.	PROPN
inlawrev-3752	998	10	va	va	PROPN
inlawrev-3752	998	11	.	.	PUNCT
inlawrev-3752	998	12	oct	oct	PROPN
inlawrev-3752	998	13	.	.	PROPN
inlawrev-3752	998	14	4	4	NUM
inlawrev-3752	998	15	,	,	PUNCT
inlawrev-3752	998	16	1977	1977	NUM
inlawrev-3752	998	17	)	)	PUNCT
inlawrev-3752	998	18	.	.	PUNCT
inlawrev-3752	999	1	313	313	NUM
inlawrev-3752	999	2	.	.	PUNCT
inlawrev-3752	1000	1	5ee	5ee	ADJ
inlawrev-3752	1000	2	michel	michel	PROPN
inlawrev-3752	1000	3	foucault	foucault	PROPN
inlawrev-3752	1000	4	,	,	PUNCT
inlawrev-3752	1000	5	discipline	discipline	NOUN
inlawrev-3752	1000	6	and	and	CCONJ
inlawrev-3752	1000	7	punish	punish	VERB
inlawrev-3752	1000	8	:	:	PUNCT
inlawrev-3752	1000	9	the	the	DET
inlawrev-3752	1000	10	birth	birth	NOUN
inlawrev-3752	1000	11	of	of	ADP
inlawrev-3752	1000	12	the	the	DET
inlawrev-3752	1000	13	prison	prison	NOUN
inlawrev-3752	1000	14	201	201	NUM
inlawrev-3752	1000	15	-	-	SYM
inlawrev-3752	1000	16	03	03	NUM
inlawrev-3752	1000	17	(	(	PUNCT
inlawrev-3752	1000	18	random	random	ADJ
inlawrev-3752	1000	19	house	house	NOUN
inlawrev-3752	1000	20	1977	1977	NUM
inlawrev-3752	1000	21	)	)	PUNCT
inlawrev-3752	1000	22	(	(	PUNCT
inlawrev-3752	1000	23	1975	1975	NUM
inlawrev-3752	1000	24	)	)	PUNCT
inlawrev-3752	1000	25	.	.	PUNCT
inlawrev-3752	1001	1	314	314	X
inlawrev-3752	1001	2	.	.	PUNCT
inlawrev-3752	1002	1	i	i	PRON
inlawrev-3752	1002	2	d.	d.	PROPN
inlawrev-3752	1002	3	315	315	NUM
inlawrev-3752	1002	4	.	.	PUNCT
inlawrev-3752	1002	5	mat	mat	PROPN
inlawrev-3752	1002	6	200	200	NUM
inlawrev-3752	1002	7	.	.	PUNCT
inlawrev-3752	1003	1	316	316	NUM
inlawrev-3752	1003	2	.	.	PUNCT
inlawrev-3752	1004	1	i	i	PRON
inlawrev-3752	1004	2	d.	d.	PROPN
inlawrev-3752	1004	3	317	317	NUM
inlawrev-3752	1004	4	.	.	PUNCT
inlawrev-3752	1005	1	mat	mat	PROPN
inlawrev-3752	1005	2	201	201	NUM
inlawrev-3752	1005	3	.	.	PUNCT
inlawrev-3752	1005	4	318	318	NUM
inlawrev-3752	1005	5	.	.	PUNCT
inlawrev-3752	1006	1	i	i	PRON
inlawrev-3752	1006	2	d.	d.	PROPN
inlawrev-3752	1006	3	246	246	NUM
inlawrev-3752	1006	4	indiana	indiana	PROPN
inlawrev-3752	1006	5	law	law	PROPN
inlawrev-3752	1006	6	review	review	NOUN
inlawrev-3752	1007	1	[	[	X
inlawrev-3752	1007	2	vol	vol	NOUN
inlawrev-3752	1007	3	.	.	PUNCT
inlawrev-3752	1008	1	39:207	39:207	NUM
inlawrev-3752	1008	2	surveillance.^^^	surveillance.^^^	PROPN
inlawrev-3752	1008	3	lawmakers	lawmaker	NOUN
inlawrev-3752	1008	4	are	be	AUX
inlawrev-3752	1008	5	aware	aware	ADJ
inlawrev-3752	1008	6	of	of	ADP
inlawrev-3752	1008	7	the	the	DET
inlawrev-3752	1008	8	phenomenon	phenomenon	NOUN
inlawrev-3752	1008	9	that	that	SCONJ
inlawrev-3752	1008	10	monitoring	monitoring	NOUN
inlawrev-3752	1008	11	—	—	PUNCT
inlawrev-3752	1008	12	or	or	CCONJ
inlawrev-3752	1008	13	the	the	DET
inlawrev-3752	1008	14	risk	risk	NOUN
inlawrev-3752	1008	15	that	that	SCONJ
inlawrev-3752	1008	16	activities	activity	NOUN
inlawrev-3752	1008	17	may	may	AUX
inlawrev-3752	1008	18	be	be	AUX
inlawrev-3752	1008	19	monitored	monitor	VERB
inlawrev-3752	1008	20	—	—	PUNCT
inlawrev-3752	1008	21	encourages	encourage	VERB
inlawrev-3752	1008	22	compliance	compliance	NOUN
inlawrev-3752	1008	23	with	with	ADP
inlawrev-3752	1008	24	rules	rule	NOUN
inlawrev-3752	1008	25	.	.	PUNCT
inlawrev-3752	1009	1	charities	charity	NOUN
inlawrev-3752	1009	2	,	,	PUNCT
inlawrev-3752	1009	3	including	include	VERB
inlawrev-3752	1009	4	supporting	support	VERB
inlawrev-3752	1009	5	organizations	organization	NOUN
inlawrev-3752	1009	6	,	,	PUNCT
inlawrev-3752	1009	7	are	be	AUX
inlawrev-3752	1009	8	subject	subject	ADJ
inlawrev-3752	1009	9	to	to	ADP
inlawrev-3752	1009	10	the	the	DET
inlawrev-3752	1009	11	public	public	ADJ
inlawrev-3752	1009	12	disclosure	disclosure	NOUN
inlawrev-3752	1009	13	regulations	regulation	NOUN
inlawrev-3752	1009	14	of	of	ADP
inlawrev-3752	1009	15	section	section	NOUN
inlawrev-3752	1009	16	6104(d	6104(d	NOUN
inlawrev-3752	1009	17	)	)	PUNCT
inlawrev-3752	1009	18	of	of	ADP
inlawrev-3752	1009	19	the	the	DET
inlawrev-3752	1009	20	internal	internal	ADJ
inlawrev-3752	1009	21	revenue	revenue	NOUN
inlawrev-3752	1009	22	code.^^	code.^^	NOUN
inlawrev-3752	1009	23	°	°	ADP
inlawrev-3752	1010	1	these	these	DET
inlawrev-3752	1010	2	regulations	regulation	NOUN
inlawrev-3752	1010	3	require	require	VERB
inlawrev-3752	1010	4	charities	charity	NOUN
inlawrev-3752	1010	5	to	to	PART
inlawrev-3752	1010	6	reveal	reveal	VERB
inlawrev-3752	1010	7	their	their	PRON
inlawrev-3752	1010	8	informational	informational	ADJ
inlawrev-3752	1010	9	returns	return	NOUN
inlawrev-3752	1010	10	,	,	PUNCT
inlawrev-3752	1010	11	which	which	PRON
inlawrev-3752	1010	12	include	include	VERB
inlawrev-3752	1010	13	detailed	detailed	ADJ
inlawrev-3752	1010	14	financial	financial	ADJ
inlawrev-3752	1010	15	information	information	NOUN
inlawrev-3752	1010	16	about	about	ADP
inlawrev-3752	1010	17	the	the	DET
inlawrev-3752	1010	18	organization	organization	NOUN
inlawrev-3752	1010	19	,	,	PUNCT
inlawrev-3752	1010	20	to	to	ADP
inlawrev-3752	1010	21	members	member	NOUN
inlawrev-3752	1010	22	of	of	ADP
inlawrev-3752	1010	23	the	the	DET
inlawrev-3752	1010	24	public.^^^	public.^^^	NOUN
inlawrev-3752	1010	25	the	the	DET
inlawrev-3752	1010	26	disclosure	disclosure	NOUN
inlawrev-3752	1010	27	of	of	ADP
inlawrev-3752	1010	28	this	this	DET
inlawrev-3752	1010	29	information	information	NOUN
inlawrev-3752	1010	30	increases	increase	VERB
inlawrev-3752	1010	31	the	the	DET
inlawrev-3752	1010	32	probability	probability	NOUN
inlawrev-3752	1010	33	that	that	SCONJ
inlawrev-3752	1010	34	improper	improper	ADJ
inlawrev-3752	1010	35	financial	financial	ADJ
inlawrev-3752	1010	36	dealings	dealing	NOUN
inlawrev-3752	1010	37	will	will	AUX
inlawrev-3752	1010	38	be	be	AUX
inlawrev-3752	1010	39	revealed	reveal	VERB
inlawrev-3752	1010	40	because	because	SCONJ
inlawrev-3752	1010	41	the	the	DET
inlawrev-3752	1010	42	public	public	ADJ
inlawrev-3752	1010	43	and	and	CCONJ
inlawrev-3752	1010	44	media	medium	NOUN
inlawrev-3752	1010	45	,	,	PUNCT
inlawrev-3752	1010	46	in	in	ADP
inlawrev-3752	1010	47	addition	addition	NOUN
inlawrev-3752	1010	48	to	to	ADP
inlawrev-3752	1010	49	the	the	DET
inlawrev-3752	1010	50	irs	irs	PROPN
inlawrev-3752	1010	51	,	,	PUNCT
inlawrev-3752	1010	52	may	may	AUX
inlawrev-3752	1010	53	access	access	VERB
inlawrev-3752	1010	54	this	this	DET
inlawrev-3752	1010	55	information	information	NOUN
inlawrev-3752	1010	56	.	.	PUNCT
inlawrev-3752	1011	1	the	the	DET
inlawrev-3752	1011	2	public	public	ADJ
inlawrev-3752	1011	3	disclosure	disclosure	NOUN
inlawrev-3752	1011	4	requirements	requirement	NOUN
inlawrev-3752	1011	5	of	of	ADP
inlawrev-3752	1011	6	section	section	NOUN
inlawrev-3752	1011	7	6104	6104	NUM
inlawrev-3752	1011	8	mandate	mandate	NOUN
inlawrev-3752	1011	9	that	that	SCONJ
inlawrev-3752	1011	10	a	a	DET
inlawrev-3752	1011	11	qualified	qualified	ADJ
inlawrev-3752	1011	12	organization	organization	NOUN
inlawrev-3752	1011	13	make	make	VERB
inlawrev-3752	1011	14	the	the	DET
inlawrev-3752	1011	15	following	follow	VERB
inlawrev-3752	1011	16	documents	document	NOUN
inlawrev-3752	1011	17	available	available	ADJ
inlawrev-3752	1011	18	for	for	ADP
inlawrev-3752	1011	19	public	public	ADJ
inlawrev-3752	1011	20	inspection	inspection	NOUN
inlawrev-3752	1011	21	or	or	CCONJ
inlawrev-3752	1011	22	provide	provide	VERB
inlawrev-3752	1011	23	copies	copy	NOUN
inlawrev-3752	1011	24	upon	upon	SCONJ
inlawrev-3752	1011	25	request	request	NOUN
inlawrev-3752	1011	26	:	:	PUNCT
inlawrev-3752	1011	27	the	the	DET
inlawrev-3752	1011	28	organization	organization	NOUN
inlawrev-3752	1011	29	's	's	PART
inlawrev-3752	1011	30	annual	annual	ADJ
inlawrev-3752	1011	31	return	return	NOUN
inlawrev-3752	1011	32	,	,	PUNCT
inlawrev-3752	1011	33	exempt	exempt	ADJ
inlawrev-3752	1011	34	status	status	NOUN
inlawrev-3752	1011	35	application	application	NOUN
inlawrev-3752	1011	36	materials	material	NOUN
inlawrev-3752	1011	37	,	,	PUNCT
inlawrev-3752	1011	38	exempt	exempt	ADJ
inlawrev-3752	1011	39	status	status	NOUN
inlawrev-3752	1011	40	notice	notice	NOUN
inlawrev-3752	1011	41	materials	material	NOUN
inlawrev-3752	1011	42	,	,	PUNCT
inlawrev-3752	1011	43	and	and	CCONJ
inlawrev-3752	1011	44	reports	report	VERB
inlawrev-3752	1011	45	ofthe	ofthe	PROPN
inlawrev-3752	1011	46	organization	organization	NOUN
inlawrev-3752	1011	47	's	's	PART
inlawrev-3752	1011	48	expenditures	expenditure	NOUN
inlawrev-3752	1011	49	and	and	CCONJ
inlawrev-3752	1011	50	contributions.^^^	contributions.^^^	VERB
inlawrev-3752	1011	51	the	the	DET
inlawrev-3752	1011	52	public	public	ADJ
inlawrev-3752	1011	53	disclosure	disclosure	NOUN
inlawrev-3752	1011	54	requirements	requirement	NOUN
inlawrev-3752	1011	55	dramatically	dramatically	ADV
inlawrev-3752	1011	56	increase	increase	VERB
inlawrev-3752	1011	57	the	the	DET
inlawrev-3752	1011	58	probability	probability	NOUN
inlawrev-3752	1011	59	that	that	SCONJ
inlawrev-3752	1011	60	the	the	DET
inlawrev-3752	1011	61	public	public	NOUN
inlawrev-3752	1011	62	and	and	CCONJ
inlawrev-3752	1011	63	the	the	DET
inlawrev-3752	1011	64	media	medium	NOUN
inlawrev-3752	1011	65	will	will	AUX
inlawrev-3752	1011	66	have	have	AUX
inlawrev-3752	1011	67	access	access	NOUN
inlawrev-3752	1011	68	to	to	ADP
inlawrev-3752	1011	69	a	a	DET
inlawrev-3752	1011	70	charity	charity	NOUN
inlawrev-3752	1011	71	's	's	PART
inlawrev-3752	1011	72	records	record	NOUN
inlawrev-3752	1011	73	and	and	CCONJ
inlawrev-3752	1011	74	thus	thus	ADV
inlawrev-3752	1011	75	misdeeds	misdeed	NOUN
inlawrev-3752	1011	76	will	will	AUX
inlawrev-3752	1011	77	not	not	PART
inlawrev-3752	1011	78	pass	pass	VERB
inlawrev-3752	1011	79	unnoticed.^^^	unnoticed.^^^	PROPN
inlawrev-3752	1011	80	members	member	NOUN
inlawrev-3752	1011	81	of	of	ADP
inlawrev-3752	1011	82	the	the	DET
inlawrev-3752	1011	83	public	public	NOUN
inlawrev-3752	1011	84	are	be	AUX
inlawrev-3752	1011	85	more	more	ADV
inlawrev-3752	1011	86	likely	likely	ADJ
inlawrev-3752	1011	87	to	to	PART
inlawrev-3752	1011	88	seek	seek	VERB
inlawrev-3752	1011	89	out	out	ADP
inlawrev-3752	1011	90	records	record	NOUN
inlawrev-3752	1011	91	of	of	ADP
inlawrev-3752	1011	92	the	the	DET
inlawrev-3752	1011	93	publicly	publicly	ADV
inlawrev-3752	1011	94	supported	support	VERB
inlawrev-3752	1011	95	charities	charity	NOUN
inlawrev-3752	1011	96	to	to	PART
inlawrev-3752	1011	97	which	which	PRON
inlawrev-3752	1011	98	they	they	PRON
inlawrev-3752	1011	99	have	have	AUX
inlawrev-3752	1011	100	donated	donate	VERB
inlawrev-3752	1011	101	or	or	CCONJ
inlawrev-3752	1011	102	from	from	ADP
inlawrev-3752	1011	103	which	which	PRON
inlawrev-3752	1011	104	they	they	PRON
inlawrev-3752	1011	105	have	have	AUX
inlawrev-3752	1011	106	sought	seek	VERB
inlawrev-3752	1011	107	services	service	NOUN
inlawrev-3752	1011	108	,	,	PUNCT
inlawrev-3752	1011	109	and	and	CCONJ
inlawrev-3752	1011	110	thereby	thereby	ADV
inlawrev-3752	1011	111	monitor	monitor	VERB
inlawrev-3752	1011	112	the	the	DET
inlawrev-3752	1011	113	charities	charity	NOUN
inlawrev-3752	1011	114	themselves	themselves	PRON
inlawrev-3752	1011	115	.	.	PUNCT
inlawrev-3752	1012	1	but	but	CCONJ
inlawrev-3752	1012	2	will	will	AUX
inlawrev-3752	1012	3	the	the	DET
inlawrev-3752	1012	4	public	public	NOUN
inlawrev-3752	1012	5	also	also	ADV
inlawrev-3752	1012	6	monitor	monitor	VERB
inlawrev-3752	1012	7	the	the	DET
inlawrev-3752	1012	8	charities	charity	NOUN
inlawrev-3752	1012	9	'	'	PART
inlawrev-3752	1012	10	supporting	support	VERB
inlawrev-3752	1012	11	organizations	organization	NOUN
inlawrev-3752	1012	12	?	?	PUNCT
inlawrev-3752	1013	1	section	section	NOUN
inlawrev-3752	1013	2	6104	6104	NUM
inlawrev-3752	1013	3	public	public	ADJ
inlawrev-3752	1013	4	disclosure	disclosure	NOUN
inlawrev-3752	1013	5	requirements	requirement	NOUN
inlawrev-3752	1013	6	apply	apply	VERB
inlawrev-3752	1013	7	to	to	ADP
inlawrev-3752	1013	8	supporting	support	VERB
inlawrev-3752	1013	9	organizations	organization	NOUN
inlawrev-3752	1013	10	in	in	ADP
inlawrev-3752	1013	11	the	the	DET
inlawrev-3752	1013	12	same	same	ADJ
inlawrev-3752	1013	13	manner	manner	NOUN
inlawrev-3752	1013	14	as	as	SCONJ
inlawrev-3752	1013	15	all	all	DET
inlawrev-3752	1013	16	other	other	ADJ
inlawrev-3752	1013	17	tax	tax	NOUN
inlawrev-3752	1013	18	-	-	PUNCT
inlawrev-3752	1013	19	exempt	exempt	ADJ
inlawrev-3752	1013	20	organizations.^^	organizations.^^	NOUN
inlawrev-3752	1013	21	"	"	PUNCT
inlawrev-3752	1013	22	*	*	PUNCT
inlawrev-3752	1013	23	the	the	DET
inlawrev-3752	1013	24	truth	truth	NOUN
inlawrev-3752	1013	25	is	be	AUX
inlawrev-3752	1013	26	out	out	ADV
inlawrev-3752	1013	27	there	there	ADV
inlawrev-3752	1013	28	—	—	PUNCT
inlawrev-3752	1013	29	but	but	CCONJ
inlawrev-3752	1013	30	are	be	AUX
inlawrev-3752	1013	31	people	people	NOUN
inlawrev-3752	1013	32	finding	find	VERB
inlawrev-3752	1013	33	it	it	PRON
inlawrev-3752	1013	34	?	?	PUNCT
inlawrev-3752	1014	1	by	by	ADP
inlawrev-3752	1014	2	all	all	DET
inlawrev-3752	1014	3	appearances	appearance	NOUN
inlawrev-3752	1014	4	,	,	PUNCT
inlawrev-3752	1014	5	the	the	DET
inlawrev-3752	1014	6	actions	action	NOUN
inlawrev-3752	1014	7	of	of	ADP
inlawrev-3752	1014	8	supporting	support	VERB
inlawrev-3752	1014	9	organizations	organization	NOUN
inlawrev-3752	1014	10	are	be	AUX
inlawrev-3752	1014	11	not	not	PART
inlawrev-3752	1014	12	heavily	heavily	ADV
inlawrev-3752	1014	13	319	319	NUM
inlawrev-3752	1014	14	.	.	PUNCT
inlawrev-3752	1015	1	see	see	VERB
inlawrev-3752	1015	2	jeffrey	jeffrey	PROPN
inlawrev-3752	1015	3	h.	h.	PROPN
inlawrev-3752	1015	4	reiman	reiman	PROPN
inlawrev-3752	1015	5	,	,	PUNCT
inlawrev-3752	1015	6	driving	drive	VERB
inlawrev-3752	1015	7	to	to	ADP
inlawrev-3752	1015	8	the	the	DET
inlawrev-3752	1015	9	panopticon	panopticon	NOUN
inlawrev-3752	1015	10	:	:	PUNCT
inlawrev-3752	1015	11	a	a	DET
inlawrev-3752	1015	12	philosophical	philosophical	ADJ
inlawrev-3752	1015	13	exploration	exploration	NOUN
inlawrev-3752	1015	14	of	of	ADP
inlawrev-3752	1015	15	the	the	DET
inlawrev-3752	1015	16	risks	risk	NOUN
inlawrev-3752	1015	17	to	to	ADP
inlawrev-3752	1015	18	privacy	privacy	NOUN
inlawrev-3752	1015	19	posed	pose	VERB
inlawrev-3752	1015	20	by	by	ADP
inlawrev-3752	1015	21	the	the	DET
inlawrev-3752	1015	22	highway	highway	NOUN
inlawrev-3752	1015	23	technology	technology	PROPN
inlawrev-3752	1015	24	ofthe	ofthe	NOUN
inlawrev-3752	1015	25	future	future	NOUN
inlawrev-3752	1015	26	,	,	PUNCT
inlawrev-3752	1015	27	1	1	NUM
inlawrev-3752	1015	28	1	1	NUM
inlawrev-3752	1015	29	santa	santa	PROPN
inlawrev-3752	1015	30	clara	clara	PROPN
inlawrev-3752	1015	31	computer	computer	NOUN
inlawrev-3752	1015	32	&	&	CCONJ
inlawrev-3752	1015	33	hightech	hightech	NOUN
inlawrev-3752	1015	34	.	.	PUNCT
inlawrev-3752	1016	1	lj	lj	PROPN
inlawrev-3752	1016	2	.	.	PROPN
inlawrev-3752	1017	1	27	27	NUM
inlawrev-3752	1017	2	,	,	PUNCT
inlawrev-3752	1017	3	41	41	NUM
inlawrev-3752	1017	4	(	(	PUNCT
inlawrev-3752	1017	5	1995	1995	NUM
inlawrev-3752	1017	6	)	)	PUNCT
inlawrev-3752	1017	7	(	(	PUNCT
inlawrev-3752	1017	8	"	"	PUNCT
inlawrev-3752	1017	9	to	to	ADP
inlawrev-3752	1017	10	the	the	DET
inlawrev-3752	1017	11	extent	extent	NOUN
inlawrev-3752	1017	12	that	that	SCONJ
inlawrev-3752	1017	13	a	a	DET
inlawrev-3752	1017	14	person	person	NOUN
inlawrev-3752	1017	15	experiences	experience	VERB
inlawrev-3752	1017	16	himself	himself	PRON
inlawrev-3752	1017	17	as	as	ADP
inlawrev-3752	1017	18	subject	subject	ADJ
inlawrev-3752	1017	19	to	to	ADP
inlawrev-3752	1017	20	public	public	ADJ
inlawrev-3752	1017	21	observation	observation	NOUN
inlawrev-3752	1017	22	,	,	PUNCT
inlawrev-3752	1017	23	he	he	PRON
inlawrev-3752	1017	24	naturally	naturally	ADV
inlawrev-3752	1017	25	experiences	experience	VERB
inlawrev-3752	1017	26	himselfas	himselfas	NOUN
inlawrev-3752	1017	27	subject	subject	ADJ
inlawrev-3752	1017	28	to	to	ADP
inlawrev-3752	1017	29	public	public	ADJ
inlawrev-3752	1017	30	review	review	NOUN
inlawrev-3752	1017	31	.	.	PUNCT
inlawrev-3752	1018	1	as	as	ADP
inlawrev-3752	1018	2	a	a	DET
inlawrev-3752	1018	3	consequence	consequence	NOUN
inlawrev-3752	1018	4	,	,	PUNCT
inlawrev-3752	1018	5	he	he	PRON
inlawrev-3752	1018	6	will	will	AUX
inlawrev-3752	1018	7	tend	tend	VERB
inlawrev-3752	1018	8	to	to	PART
inlawrev-3752	1018	9	act	act	VERB
inlawrev-3752	1018	10	in	in	ADP
inlawrev-3752	1018	11	ways	way	NOUN
inlawrev-3752	1018	12	that	that	PRON
inlawrev-3752	1018	13	are	be	AUX
inlawrev-3752	1018	14	publicly	publicly	ADV
inlawrev-3752	1018	15	acceptable	acceptable	ADJ
inlawrev-3752	1018	16	.	.	PUNCT
inlawrev-3752	1019	1	"	"	PUNCT
inlawrev-3752	1019	2	)	)	PUNCT
inlawrev-3752	1019	3	;	;	PUNCT
inlawrev-3752	1019	4	see	see	VERB
inlawrev-3752	1019	5	also	also	ADV
inlawrev-3752	1019	6	christopher	christopher	PROPN
inlawrev-3752	1019	7	slobogin	slobogin	PROPN
inlawrev-3752	1019	8	,	,	PUNCT
inlawrev-3752	1019	9	public	public	ADJ
inlawrev-3752	1019	10	privacy	privacy	NOUN
inlawrev-3752	1019	11	:	:	PUNCT
inlawrev-3752	1019	12	camera	camera	NOUN
inlawrev-3752	1019	13	surveillance	surveillance	NOUN
inlawrev-3752	1019	14	of	of	ADP
inlawrev-3752	1019	15	public	public	ADJ
inlawrev-3752	1019	16	places	place	NOUN
inlawrev-3752	1019	17	and	and	CCONJ
inlawrev-3752	1019	18	the	the	DET
inlawrev-3752	1019	19	right	right	NOUN
inlawrev-3752	1019	20	to	to	ADP
inlawrev-3752	1019	21	anonymity	anonymity	NOUN
inlawrev-3752	1019	22	,	,	PUNCT
inlawrev-3752	1019	23	72	72	NUM
inlawrev-3752	1019	24	miss	miss	NOUN
inlawrev-3752	1019	25	.	.	PUNCT
inlawrev-3752	1020	1	l.j	l.j	PROPN
inlawrev-3752	1020	2	.	.	PROPN
inlawrev-3752	1020	3	213	213	NUM
inlawrev-3752	1020	4	,	,	PUNCT
inlawrev-3752	1020	5	243	243	NUM
inlawrev-3752	1020	6	-	-	SYM
inlawrev-3752	1020	7	45	45	NUM
inlawrev-3752	1020	8	(	(	PUNCT
inlawrev-3752	1020	9	2002	2002	NUM
inlawrev-3752	1020	10	)	)	PUNCT
inlawrev-3752	1020	11	.	.	PUNCT
inlawrev-3752	1021	1	320	320	NUM
inlawrev-3752	1021	2	.	.	PUNCT
inlawrev-3752	1021	3	i.r.c	i.r.c	NOUN
inlawrev-3752	1021	4	.	.	PUNCT
inlawrev-3752	1022	1	§	§	PROPN
inlawrev-3752	1022	2	6104(d	6104(d	PROPN
inlawrev-3752	1022	3	)	)	PUNCT
inlawrev-3752	1022	4	(	(	PUNCT
inlawrev-3752	1022	5	20(x	20(x	NUM
inlawrev-3752	1022	6	)	)	PUNCT
inlawrev-3752	1022	7	)	)	PUNCT
inlawrev-3752	1022	8	.	.	PUNCT
inlawrev-3752	1023	1	certain	certain	ADJ
inlawrev-3752	1023	2	types	type	NOUN
inlawrev-3752	1023	3	of	of	ADP
inlawrev-3752	1023	4	charities	charity	NOUN
inlawrev-3752	1023	5	,	,	PUNCT
inlawrev-3752	1023	6	such	such	ADJ
inlawrev-3752	1023	7	as	as	ADP
inlawrev-3752	1023	8	hospitals	hospital	NOUN
inlawrev-3752	1023	9	and	and	CCONJ
inlawrev-3752	1023	10	other	other	ADJ
inlawrev-3752	1023	11	health	health	NOUN
inlawrev-3752	1023	12	care	care	NOUN
inlawrev-3752	1023	13	organizations	organization	NOUN
inlawrev-3752	1023	14	,	,	PUNCT
inlawrev-3752	1023	15	are	be	AUX
inlawrev-3752	1023	16	also	also	ADV
inlawrev-3752	1023	17	regulated	regulate	VERB
inlawrev-3752	1023	18	outside	outside	ADP
inlawrev-3752	1023	19	of	of	ADP
inlawrev-3752	1023	20	the	the	DET
inlawrev-3752	1023	21	tax	tax	NOUN
inlawrev-3752	1023	22	system	system	NOUN
inlawrev-3752	1023	23	.	.	PUNCT
inlawrev-3752	1024	1	see	see	VERB
inlawrev-3752	1024	2	william	william	PROPN
inlawrev-3752	1024	3	m.	m.	PROPN
inlawrev-3752	1024	4	sage	sage	NOUN
inlawrev-3752	1024	5	,	,	PUNCT
inlawrev-3752	1024	6	regulating	regulate	VERB
inlawrev-3752	1024	7	through	through	ADP
inlawrev-3752	1024	8	information	information	NOUN
inlawrev-3752	1024	9	:	:	PUNCT
inlawrev-3752	1024	10	disclosure	disclosure	NOUN
inlawrev-3752	1024	11	laws	law	NOUN
inlawrev-3752	1024	12	andamerican	andamerican	PROPN
inlawrev-3752	1024	13	healthcare	healthcare	PROPN
inlawrev-3752	1024	14	,	,	PUNCT
inlawrev-3752	1024	15	99	99	NUM
inlawrev-3752	1024	16	colum	colum	NOUN
inlawrev-3752	1024	17	.	.	PUNCT
inlawrev-3752	1025	1	l.	l.	PROPN
inlawrev-3752	1025	2	rev	rev	PROPN
inlawrev-3752	1025	3	.	.	PROPN
inlawrev-3752	1025	4	1	1	NUM
inlawrev-3752	1025	5	701	701	NUM
inlawrev-3752	1025	6	(	(	PUNCT
inlawrev-3752	1025	7	1	1	NUM
inlawrev-3752	1025	8	999	999	NUM
inlawrev-3752	1025	9	)	)	PUNCT
inlawrev-3752	1025	10	(	(	PUNCT
inlawrev-3752	1025	11	discussing	discuss	VERB
inlawrev-3752	1025	12	how	how	SCONJ
inlawrev-3752	1025	13	transparency	transparency	NOUN
inlawrev-3752	1025	14	and	and	CCONJ
inlawrev-3752	1025	15	disclosure	disclosure	NOUN
inlawrev-3752	1025	16	are	be	AUX
inlawrev-3752	1025	17	used	use	VERB
inlawrev-3752	1025	18	to	to	PART
inlawrev-3752	1025	19	regulate	regulate	VERB
inlawrev-3752	1025	20	the	the	DET
inlawrev-3752	1025	21	healthcare	healthcare	NOUN
inlawrev-3752	1025	22	industry	industry	NOUN
inlawrev-3752	1025	23	)	)	PUNCT
inlawrev-3752	1025	24	.	.	PUNCT
inlawrev-3752	1026	1	321	321	NUM
inlawrev-3752	1026	2	.	.	PUNCT
inlawrev-3752	1027	1	i	i	PRON
inlawrev-3752	1027	2	d.	d.	PROPN
inlawrev-3752	1027	3	'	'	PUNCT
inlawrev-3752	1027	4	,	,	PUNCT
inlawrev-3752	1027	5	see	see	VERB
inlawrev-3752	1027	6	also	also	ADV
inlawrev-3752	1027	7	sage	sage	VERB
inlawrev-3752	1027	8	,	,	PUNCT
inlawrev-3752	1027	9	supra	supra	PROPN
inlawrev-3752	1027	10	note	note	PROPN
inlawrev-3752	1027	11	320	320	NUM
inlawrev-3752	1027	12	,	,	PUNCT
inlawrev-3752	1027	13	at	at	ADP
inlawrev-3752	1027	14	1810	1810	NUM
inlawrev-3752	1027	15	.	.	PUNCT
inlawrev-3752	1028	1	322	322	NUM
inlawrev-3752	1028	2	.	.	PUNCT
inlawrev-3752	1028	3	i.r.c	i.r.c	NOUN
inlawrev-3752	1028	4	.	.	PUNCT
inlawrev-3752	1029	1	§	§	PROPN
inlawrev-3752	1029	2	6104(d	6104(d	PROPN
inlawrev-3752	1029	3	)	)	PUNCT
inlawrev-3752	1029	4	.	.	PUNCT
inlawrev-3752	1030	1	323	323	NUM
inlawrev-3752	1030	2	.	.	PUNCT
inlawrev-3752	1031	1	see	see	VERB
inlawrev-3752	1031	2	susan	susan	PROPN
inlawrev-3752	1031	3	n.	n.	PROPN
inlawrev-3752	1031	4	gary	gary	PROPN
inlawrev-3752	1031	5	,	,	PUNCT
inlawrev-3752	1031	6	regulating	regulate	VERB
inlawrev-3752	1031	7	the	the	DET
inlawrev-3752	1031	8	management	management	NOUN
inlawrev-3752	1031	9	ofcharities	ofcharitie	NOUN
inlawrev-3752	1031	10	:	:	PUNCT
inlawrev-3752	1031	11	trust	trust	NOUN
inlawrev-3752	1031	12	law	law	NOUN
inlawrev-3752	1031	13	,	,	PUNCT
inlawrev-3752	1031	14	corporate	corporate	ADJ
inlawrev-3752	1031	15	law	law	NOUN
inlawrev-3752	1031	16	,	,	PUNCT
inlawrev-3752	1031	17	and	and	CCONJ
inlawrev-3752	1031	18	tax	tax	NOUN
inlawrev-3752	1031	19	law	law	NOUN
inlawrev-3752	1031	20	,	,	PUNCT
inlawrev-3752	1031	21	21	21	NUM
inlawrev-3752	1031	22	u.	u.	NOUN
inlawrev-3752	1031	23	haw	haw	PROPN
inlawrev-3752	1031	24	.	.	PUNCT
inlawrev-3752	1032	1	l.	l.	PROPN
inlawrev-3752	1032	2	rev	rev	PROPN
inlawrev-3752	1032	3	.	.	PROPN
inlawrev-3752	1032	4	593	593	NUM
inlawrev-3752	1032	5	,	,	PUNCT
inlawrev-3752	1032	6	640	640	NUM
inlawrev-3752	1032	7	(	(	PUNCT
inlawrev-3752	1032	8	1999	1999	NUM
inlawrev-3752	1032	9	)	)	PUNCT
inlawrev-3752	1032	10	.	.	PUNCT
inlawrev-3752	1033	1	in	in	ADP
inlawrev-3752	1033	2	favor	favor	NOUN
inlawrev-3752	1033	3	of	of	ADP
inlawrev-3752	1033	4	increased	increase	VERB
inlawrev-3752	1033	5	public	public	ADJ
inlawrev-3752	1033	6	disclosure	disclosure	NOUN
inlawrev-3752	1033	7	to	to	PART
inlawrev-3752	1033	8	aid	aid	VERB
inlawrev-3752	1033	9	in	in	ADP
inlawrev-3752	1033	10	protecting	protect	VERB
inlawrev-3752	1033	11	charities	charity	NOUN
inlawrev-3752	1033	12	against	against	ADP
inlawrev-3752	1033	13	fiduciary	fiduciary	ADJ
inlawrev-3752	1033	14	abuse	abuse	NOUN
inlawrev-3752	1033	15	,	,	PUNCT
inlawrev-3752	1033	16	gary	gary	PROPN
inlawrev-3752	1033	17	noted	note	VERB
inlawrev-3752	1033	18	that	that	SCONJ
inlawrev-3752	1033	19	"	"	PUNCT
inlawrev-3752	1033	20	[	[	X
inlawrev-3752	1033	21	ejasier	ejasier	X
inlawrev-3752	1033	22	public	public	ADJ
inlawrev-3752	1033	23	access	access	NOUN
inlawrev-3752	1033	24	to	to	ADP
inlawrev-3752	1033	25	information	information	NOUN
inlawrev-3752	1033	26	,	,	PUNCT
inlawrev-3752	1033	27	more	more	ADV
inlawrev-3752	1033	28	effective	effective	ADJ
inlawrev-3752	1033	29	disclosure	disclosure	NOUN
inlawrev-3752	1033	30	,	,	PUNCT
inlawrev-3752	1033	31	and	and	CCONJ
inlawrev-3752	1033	32	for	for	ADP
inlawrev-3752	1033	33	certain	certain	ADJ
inlawrev-3752	1033	34	transactions	transaction	NOUN
inlawrev-3752	1033	35	,	,	PUNCT
inlawrev-3752	1033	36	increased	increase	VERB
inlawrev-3752	1033	37	disclosure	disclosure	NOUN
inlawrev-3752	1033	38	,	,	PUNCT
inlawrev-3752	1033	39	will	will	AUX
inlawrev-3752	1033	40	help	help	VERB
inlawrev-3752	1033	41	.	.	PUNCT
inlawrev-3752	1033	42	"	"	PUNCT
inlawrev-3752	1034	1	i	i	PRON
inlawrev-3752	1034	2	d.	d.	PROPN
inlawrev-3752	1034	3	at	at	ADP
inlawrev-3752	1034	4	639	639	NUM
inlawrev-3752	1034	5	.	.	PUNCT
inlawrev-3752	1035	1	324	324	NUM
inlawrev-3752	1035	2	.	.	X
inlawrev-3752	1036	1	26	26	NUM
inlawrev-3752	1036	2	c.f.r	c.f.r	NOUN
inlawrev-3752	1036	3	.	.	PUNCT
inlawrev-3752	1037	1	§	§	PROPN
inlawrev-3752	1037	2	30	30	NUM
inlawrev-3752	1037	3	1.6	1.6	NUM
inlawrev-3752	1037	4	104(d)1(b)(2	104(d)1(b)(2	NUM
inlawrev-3752	1037	5	)	)	PUNCT
inlawrev-3752	1037	6	(	(	PUNCT
inlawrev-3752	1037	7	2005	2005	NUM
inlawrev-3752	1037	8	)	)	PUNCT
inlawrev-3752	1037	9	;	;	PUNCT
inlawrev-3752	1037	10	see	see	VERB
inlawrev-3752	1037	11	also	also	ADV
inlawrev-3752	1037	12	shoemaker	shoemaker	PROPN
inlawrev-3752	1037	13	&	&	CCONJ
inlawrev-3752	1037	14	brockner	brockner	PROPN
inlawrev-3752	1037	15	,	,	PUNCT
inlawrev-3752	1037	16	supra	supra	PROPN
inlawrev-3752	1037	17	note	note	NOUN
inlawrev-3752	1037	18	233	233	NUM
inlawrev-3752	1037	19	,	,	PUNCT
inlawrev-3752	1037	20	at	at	ADP
inlawrev-3752	1037	21	119	119	NUM
inlawrev-3752	1037	22	.	.	PUNCT
inlawrev-3752	1037	23	2006	2006	NUM
inlawrev-3752	1037	24	]	]	PUNCT
inlawrev-3752	1037	25	supporting	support	VERB
inlawrev-3752	1037	26	the	the	DET
inlawrev-3752	1037	27	supportesfg	supportesfg	NOUN
inlawrev-3752	1037	28	organization	organization	NOUN
inlawrev-3752	1037	29	247	247	NUM
inlawrev-3752	1037	30	monitored	monitor	VERB
inlawrev-3752	1037	31	.	.	PUNCT
inlawrev-3752	1038	1	the	the	DET
inlawrev-3752	1038	2	potential	potential	NOUN
inlawrev-3752	1038	3	for	for	ADP
inlawrev-3752	1038	4	abuse	abuse	NOUN
inlawrev-3752	1038	5	in	in	ADP
inlawrev-3752	1038	6	the	the	DET
inlawrev-3752	1038	7	supporting	support	VERB
inlawrev-3752	1038	8	organization	organization	NOUN
inlawrev-3752	1038	9	context	context	NOUN
inlawrev-3752	1038	10	stems	stem	VERB
inlawrev-3752	1038	11	in	in	ADP
inlawrev-3752	1038	12	part	part	NOUN
inlawrev-3752	1038	13	from	from	ADP
inlawrev-3752	1038	14	the	the	DET
inlawrev-3752	1038	15	method	method	NOUN
inlawrev-3752	1038	16	by	by	ADP
inlawrev-3752	1038	17	which	which	PRON
inlawrev-3752	1038	18	these	these	DET
inlawrev-3752	1038	19	organizations	organization	NOUN
inlawrev-3752	1038	20	are	be	AUX
inlawrev-3752	1038	21	overseen	oversee	VERB
inlawrev-3752	1038	22	.	.	PUNCT
inlawrev-3752	1039	1	private	private	ADJ
inlawrev-3752	1039	2	foundations	foundation	NOUN
inlawrev-3752	1039	3	are	be	AUX
inlawrev-3752	1039	4	overseen	oversee	VERB
inlawrev-3752	1039	5	by	by	ADP
inlawrev-3752	1039	6	the	the	DET
inlawrev-3752	1039	7	irs	irs	PROPN
inlawrev-3752	1039	8	.^^^	.^^^	PROPN
inlawrev-3752	1039	9	publicly	publicly	ADV
inlawrev-3752	1039	10	supported	support	VERB
inlawrev-3752	1039	11	charities	charity	NOUN
inlawrev-3752	1039	12	are	be	AUX
inlawrev-3752	1039	13	overseen	oversee	VERB
inlawrev-3752	1039	14	by	by	ADP
inlawrev-3752	1039	15	their	their	PRON
inlawrev-3752	1039	16	donors	donor	NOUN
inlawrev-3752	1039	17	and	and	CCONJ
inlawrev-3752	1039	18	the	the	DET
inlawrev-3752	1039	19	general	general	ADJ
inlawrev-3752	1039	20	public.^^^	public.^^^	PROPN
inlawrev-3752	1039	21	who	who	PRON
inlawrev-3752	1039	22	oversees	oversee	VERB
inlawrev-3752	1039	23	supporting	support	VERB
inlawrev-3752	1039	24	organizations	organization	NOUN
inlawrev-3752	1039	25	?	?	PUNCT
inlawrev-3752	1040	1	the	the	DET
inlawrev-3752	1040	2	structure	structure	NOUN
inlawrev-3752	1040	3	of	of	ADP
inlawrev-3752	1040	4	the	the	DET
inlawrev-3752	1040	5	supporting	support	VERB
inlawrev-3752	1040	6	organization	organization	NOUN
inlawrev-3752	1040	7	regulations	regulation	NOUN
inlawrev-3752	1040	8	assumes	assume	VERB
inlawrev-3752	1040	9	that	that	SCONJ
inlawrev-3752	1040	10	the	the	DET
inlawrev-3752	1040	11	supported	support	VERB
inlawrev-3752	1040	12	charity	charity	NOUN
inlawrev-3752	1040	13	will	will	AUX
inlawrev-3752	1040	14	act	act	VERB
inlawrev-3752	1040	15	as	as	ADP
inlawrev-3752	1040	16	a	a	DET
inlawrev-3752	1040	17	checkon	checkon	NOUN
inlawrev-3752	1040	18	the	the	DET
inlawrev-3752	1040	19	supporting	support	VERB
inlawrev-3752	1040	20	organization	organization	NOUN
inlawrev-3752	1040	21	'	'	PART
inlawrev-3752	1040	22	s	s	PART
inlawrev-3752	1040	23	behavior.^^^	behavior.^^^	NOUN
inlawrev-3752	1040	24	the	the	DET
inlawrev-3752	1040	25	supported	support	VERB
inlawrev-3752	1040	26	charity	charity	NOUN
inlawrev-3752	1040	27	itself	itself	PRON
inlawrev-3752	1040	28	has	have	VERB
inlawrev-3752	1040	29	an	an	DET
inlawrev-3752	1040	30	economic	economic	ADJ
inlawrev-3752	1040	31	interest	interest	NOUN
inlawrev-3752	1040	32	in	in	ADP
inlawrev-3752	1040	33	the	the	DET
inlawrev-3752	1040	34	affairs	affair	NOUN
inlawrev-3752	1040	35	of	of	ADP
inlawrev-3752	1040	36	the	the	DET
inlawrev-3752	1040	37	supporting	support	VERB
inlawrev-3752	1040	38	organization	organization	NOUN
inlawrev-3752	1040	39	,	,	PUNCT
inlawrev-3752	1040	40	and	and	CCONJ
inlawrev-3752	1040	41	it	it	PRON
inlawrev-3752	1040	42	should	should	AUX
inlawrev-3752	1040	43	,	,	PUNCT
inlawrev-3752	1040	44	by	by	ADP
inlawrev-3752	1040	45	the	the	DET
inlawrev-3752	1040	46	structure	structure	NOUN
inlawrev-3752	1040	47	of	of	ADP
inlawrev-3752	1040	48	the	the	DET
inlawrev-3752	1040	49	relationship	relationship	NOUN
inlawrev-3752	1040	50	,	,	PUNCT
inlawrev-3752	1040	51	pay	pay	VERB
inlawrev-3752	1040	52	attention	attention	NOUN
inlawrev-3752	1040	53	to	to	ADP
inlawrev-3752	1040	54	the	the	DET
inlawrev-3752	1040	55	activities	activity	NOUN
inlawrev-3752	1040	56	of	of	ADP
inlawrev-3752	1040	57	the	the	DET
inlawrev-3752	1040	58	supporting	support	VERB
inlawrev-3752	1040	59	organization	organization	NOUN
inlawrev-3752	1040	60	.	.	PUNCT
inlawrev-3752	1041	1	the	the	DET
inlawrev-3752	1041	2	supported	support	VERB
inlawrev-3752	1041	3	charity	charity	NOUN
inlawrev-3752	1041	4	,	,	PUNCT
inlawrev-3752	1041	5	however	however	ADV
inlawrev-3752	1041	6	,	,	PUNCT
inlawrev-3752	1041	7	bears	bear	VERB
inlawrev-3752	1041	8	no	no	DET
inlawrev-3752	1041	9	responsibility	responsibility	NOUN
inlawrev-3752	1041	10	for	for	ADP
inlawrev-3752	1041	11	overseeing	oversee	VERB
inlawrev-3752	1041	12	the	the	DET
inlawrev-3752	1041	13	supporting	support	VERB
inlawrev-3752	1041	14	organization	organization	NOUN
inlawrev-3752	1041	15	,	,	PUNCT
inlawrev-3752	1041	16	and	and	CCONJ
inlawrev-3752	1041	17	it	it	PRON
inlawrev-3752	1041	18	suffers	suffer	VERB
inlawrev-3752	1041	19	no	no	DET
inlawrev-3752	1041	20	legal	legal	ADJ
inlawrev-3752	1041	21	or	or	CCONJ
inlawrev-3752	1041	22	tax	tax	NOUN
inlawrev-3752	1041	23	consequence	consequence	NOUN
inlawrev-3752	1041	24	if	if	SCONJ
inlawrev-3752	1041	25	it	it	PRON
inlawrev-3752	1041	26	chooses	choose	VERB
inlawrev-3752	1041	27	to	to	PART
inlawrev-3752	1041	28	neglect	neglect	VERB
inlawrev-3752	1041	29	it	it	PRON
inlawrev-3752	1041	30	.	.	PUNCT
inlawrev-3752	1042	1	the	the	DET
inlawrev-3752	1042	2	supported	support	VERB
inlawrev-3752	1042	3	charity	charity	NOUN
inlawrev-3752	1042	4	has	have	VERB
inlawrev-3752	1042	5	no	no	DET
inlawrev-3752	1042	6	duty	duty	NOUN
inlawrev-3752	1042	7	to	to	PART
inlawrev-3752	1042	8	oversee	oversee	VERB
inlawrev-3752	1042	9	.	.	PUNCT
inlawrev-3752	1043	1	supported	support	VERB
inlawrev-3752	1043	2	charities	charity	NOUN
inlawrev-3752	1043	3	gamer	gamer	X
inlawrev-3752	1043	4	substantial	substantial	ADJ
inlawrev-3752	1043	5	benefit	benefit	NOUN
inlawrev-3752	1043	6	from	from	ADP
inlawrev-3752	1043	7	the	the	DET
inlawrev-3752	1043	8	tax	tax	NOUN
inlawrev-3752	1043	9	treatment	treatment	NOUN
inlawrev-3752	1043	10	of	of	ADP
inlawrev-3752	1043	11	supporting	support	VERB
inlawrev-3752	1043	12	organizations	organization	NOUN
inlawrev-3752	1043	13	.	.	PUNCT
inlawrev-3752	1044	1	if	if	SCONJ
inlawrev-3752	1044	2	supporting	support	VERB
inlawrev-3752	1044	3	organizations	organization	NOUN
inlawrev-3752	1044	4	were	be	AUX
inlawrev-3752	1044	5	abolished	abolish	VERB
inlawrev-3752	1044	6	,	,	PUNCT
inlawrev-3752	1044	7	the	the	DET
inlawrev-3752	1044	8	founders	founder	NOUN
inlawrev-3752	1044	9	of	of	ADP
inlawrev-3752	1044	10	these	these	DET
inlawrev-3752	1044	11	charities	charity	NOUN
inlawrev-3752	1044	12	would	would	AUX
inlawrev-3752	1044	13	likely	likely	ADV
inlawrev-3752	1044	14	create	create	VERB
inlawrev-3752	1044	15	private	private	ADJ
inlawrev-3752	1044	16	foundations	foundation	NOUN
inlawrev-3752	1044	17	—	—	PUNCT
inlawrev-3752	1044	18	subject	subject	ADJ
inlawrev-3752	1044	19	to	to	ADP
inlawrev-3752	1044	20	greater	great	ADJ
inlawrev-3752	1044	21	tax	tax	NOUN
inlawrev-3752	1044	22	,	,	PUNCT
inlawrev-3752	1044	23	but	but	CCONJ
inlawrev-3752	1044	24	free	free	ADJ
inlawrev-3752	1044	25	from	from	ADP
inlawrev-3752	1044	26	the	the	DET
inlawrev-3752	1044	27	ties	tie	NOUN
inlawrev-3752	1044	28	to	to	ADP
inlawrev-3752	1044	29	specific	specific	ADJ
inlawrev-3752	1044	30	publicly	publicly	ADV
inlawrev-3752	1044	31	supported	support	VERB
inlawrev-3752	1044	32	charities	charity	NOUN
inlawrev-3752	1044	33	.	.	PUNCT
inlawrev-3752	1045	1	although	although	SCONJ
inlawrev-3752	1045	2	they	they	PRON
inlawrev-3752	1045	3	are	be	AUX
inlawrev-3752	1045	4	under	under	ADP
inlawrev-3752	1045	5	no	no	DET
inlawrev-3752	1045	6	express	express	ADJ
inlawrev-3752	1045	7	duty	duty	NOUN
inlawrev-3752	1045	8	to	to	PART
inlawrev-3752	1045	9	oversee	oversee	VERB
inlawrev-3752	1045	10	them	they	PRON
inlawrev-3752	1045	11	,	,	PUNCT
inlawrev-3752	1045	12	supported	support	VERB
inlawrev-3752	1045	13	charities	charity	NOUN
inlawrev-3752	1045	14	are	be	AUX
inlawrev-3752	1045	15	best	well	ADV
inlawrev-3752	1045	16	served	serve	VERB
inlawrev-3752	1045	17	by	by	ADP
inlawrev-3752	1045	18	maintaining	maintain	VERB
inlawrev-3752	1045	19	the	the	DET
inlawrev-3752	1045	20	existence	existence	NOUN
inlawrev-3752	1045	21	of	of	ADP
inlawrev-3752	1045	22	509(a)(3	509(a)(3	NOUN
inlawrev-3752	1045	23	)	)	PUNCT
inlawrev-3752	1045	24	organizations	organization	NOUN
inlawrev-3752	1045	25	.	.	PUNCT
inlawrev-3752	1046	1	the	the	DET
inlawrev-3752	1046	2	supported	support	VERB
inlawrev-3752	1046	3	charities	charity	NOUN
inlawrev-3752	1046	4	,	,	PUNCT
inlawrev-3752	1046	5	however	however	ADV
inlawrev-3752	1046	6	,	,	PUNCT
inlawrev-3752	1046	7	are	be	AUX
inlawrev-3752	1046	8	obtaining	obtain	VERB
inlawrev-3752	1046	9	these	these	DET
inlawrev-3752	1046	10	benefits	benefit	NOUN
inlawrev-3752	1046	11	without	without	ADP
inlawrev-3752	1046	12	sufficient	sufficient	ADJ
inlawrev-3752	1046	13	concomitant	concomitant	ADJ
inlawrev-3752	1046	14	responsibility	responsibility	NOUN
inlawrev-3752	1046	15	.	.	PUNCT
inlawrev-3752	1047	1	the	the	DET
inlawrev-3752	1047	2	system	system	NOUN
inlawrev-3752	1047	3	is	be	AUX
inlawrev-3752	1047	4	designed	design	VERB
inlawrev-3752	1047	5	such	such	ADJ
inlawrev-3752	1047	6	that	that	SCONJ
inlawrev-3752	1047	7	the	the	DET
inlawrev-3752	1047	8	supported	support	VERB
inlawrev-3752	1047	9	charities	charity	NOUN
inlawrev-3752	1047	10	are	be	AUX
inlawrev-3752	1047	11	expected	expect	VERB
inlawrev-3752	1047	12	to	to	PART
inlawrev-3752	1047	13	be	be	AUX
inlawrev-3752	1047	14	aware	aware	ADJ
inlawrev-3752	1047	15	of	of	ADP
inlawrev-3752	1047	16	and	and	CCONJ
inlawrev-3752	1047	17	react	react	VERB
inlawrev-3752	1047	18	to	to	ADP
inlawrev-3752	1047	19	the	the	DET
inlawrev-3752	1047	20	activities	activity	NOUN
inlawrev-3752	1047	21	of	of	ADP
inlawrev-3752	1047	22	the	the	DET
inlawrev-3752	1047	23	supporting	support	VERB
inlawrev-3752	1047	24	organizations.^^^	organizations.^^^	PROPN
inlawrev-3752	1047	25	unfortunately	unfortunately	ADV
inlawrev-3752	1047	26	not	not	PART
inlawrev-3752	1047	27	all	all	PRON
inlawrev-3752	1047	28	do	do	VERB
inlawrev-3752	1047	29	.	.	PUNCT
inlawrev-3752	1048	1	when	when	SCONJ
inlawrev-3752	1048	2	supporting	support	VERB
inlawrev-3752	1048	3	organizations	organization	NOUN
inlawrev-3752	1048	4	are	be	AUX
inlawrev-3752	1048	5	managed	manage	VERB
inlawrev-3752	1048	6	improperly	improperly	ADV
inlawrev-3752	1048	7	,	,	PUNCT
inlawrev-3752	1048	8	insufficient	insufficient	ADJ
inlawrev-3752	1048	9	oversight	oversight	NOUN
inlawrev-3752	1048	10	and	and	CCONJ
inlawrev-3752	1048	11	low	low	ADJ
inlawrev-3752	1048	12	risk	risk	NOUN
inlawrev-3752	1048	13	of	of	ADP
inlawrev-3752	1048	14	exposure	exposure	NOUN
inlawrev-3752	1048	15	may	may	AUX
inlawrev-3752	1048	16	be	be	AUX
inlawrev-3752	1048	17	the	the	DET
inlawrev-3752	1048	18	reasons	reason	NOUN
inlawrev-3752	1048	19	.	.	PUNCT
inlawrev-3752	1049	1	aside	aside	ADV
inlawrev-3752	1049	2	from	from	ADP
inlawrev-3752	1049	3	the	the	DET
inlawrev-3752	1049	4	risk	risk	NOUN
inlawrev-3752	1049	5	of	of	ADP
inlawrev-3752	1049	6	financial	financial	ADJ
inlawrev-3752	1049	7	loss	loss	NOUN
inlawrev-3752	1049	8	arising	arise	VERB
inlawrev-3752	1049	9	from	from	ADP
inlawrev-3752	1049	10	the	the	DET
inlawrev-3752	1049	11	supporting	support	VERB
inlawrev-3752	1049	12	organization	organization	NOUN
inlawrev-3752	1049	13	's	's	PART
inlawrev-3752	1049	14	wrongdoing	wrongdoing	NOUN
inlawrev-3752	1049	15	,	,	PUNCT
inlawrev-3752	1049	16	a	a	DET
inlawrev-3752	1049	17	risk	risk	NOUN
inlawrev-3752	1049	18	that	that	PRON
inlawrev-3752	1049	19	is	be	AUX
inlawrev-3752	1049	20	in	in	ADP
inlawrev-3752	1049	21	some	some	DET
inlawrev-3752	1049	22	cases	case	NOUN
inlawrev-3752	1049	23	insufficient	insufficient	ADJ
inlawrev-3752	1049	24	,	,	PUNCT
inlawrev-3752	1049	25	the	the	DET
inlawrev-3752	1049	26	supported	support	VERB
inlawrev-3752	1049	27	charities	charity	NOUN
inlawrev-3752	1049	28	have	have	VERB
inlawrev-3752	1049	29	no	no	DET
inlawrev-3752	1049	30	responsibility	responsibility	NOUN
inlawrev-3752	1049	31	for	for	ADP
inlawrev-3752	1049	32	the	the	DET
inlawrev-3752	1049	33	actions	action	NOUN
inlawrev-3752	1049	34	of	of	ADP
inlawrev-3752	1049	35	their	their	PRON
inlawrev-3752	1049	36	supporting	support	VERB
inlawrev-3752	1049	37	affiliate	affiliate	NOUN
inlawrev-3752	1049	38	.	.	PUNCT
inlawrev-3752	1050	1	in	in	ADP
inlawrev-3752	1050	2	banking	banking	NOUN
inlawrev-3752	1050	3	law	law	NOUN
inlawrev-3752	1050	4	,	,	PUNCT
inlawrev-3752	1050	5	the	the	DET
inlawrev-3752	1050	6	office	office	NOUN
inlawrev-3752	1050	7	of	of	ADP
inlawrev-3752	1050	8	the	the	DET
inlawrev-3752	1050	9	comptroller	comptroller	NOUN
inlawrev-3752	1050	10	of	of	ADP
inlawrev-3752	1050	11	the	the	DET
inlawrev-3752	1050	12	currency	currency	NOUN
inlawrev-3752	1050	13	identifies	identify	VERB
inlawrev-3752	1050	14	certain	certain	ADJ
inlawrev-3752	1050	15	types	type	NOUN
inlawrev-3752	1050	16	of	of	ADP
inlawrev-3752	1050	17	risk	risk	NOUN
inlawrev-3752	1050	18	that	that	SCONJ
inlawrev-3752	1050	19	financial	financial	ADJ
inlawrev-3752	1050	20	institutions	institution	NOUN
inlawrev-3752	1050	21	must	must	AUX
inlawrev-3752	1050	22	manage.^^^	manage.^^^	VERB
inlawrev-3752	1050	23	this	this	DET
inlawrev-3752	1050	24	concept	concept	NOUN
inlawrev-3752	1050	25	of	of	ADP
inlawrev-3752	1050	26	risk	risk	NOUN
inlawrev-3752	1050	27	can	can	AUX
inlawrev-3752	1050	28	also	also	ADV
inlawrev-3752	1050	29	inform	inform	VERB
inlawrev-3752	1050	30	decisions	decision	NOUN
inlawrev-3752	1050	31	about	about	ADP
inlawrev-3752	1050	32	how	how	SCONJ
inlawrev-3752	1050	33	to	to	PART
inlawrev-3752	1050	34	motivate	motivate	VERB
inlawrev-3752	1050	35	the	the	DET
inlawrev-3752	1050	36	proper	proper	ADJ
inlawrev-3752	1050	37	oversight	oversight	NOUN
inlawrev-3752	1050	38	of	of	ADP
inlawrev-3752	1050	39	supporting	support	VERB
inlawrev-3752	1050	40	organizations	organization	NOUN
inlawrev-3752	1050	41	.	.	PUNCT
inlawrev-3752	1051	1	two	two	NUM
inlawrev-3752	1051	2	relevant	relevant	ADJ
inlawrev-3752	1051	3	categories	category	NOUN
inlawrev-3752	1051	4	of	of	ADP
inlawrev-3752	1051	5	risk	risk	NOUN
inlawrev-3752	1051	6	are	be	AUX
inlawrev-3752	1051	7	compliance	compliance	NOUN
inlawrev-3752	1051	8	risk	risk	NOUN
inlawrev-3752	1051	9	325	325	NUM
inlawrev-3752	1051	10	.	.	PUNCT
inlawrev-3752	1052	1	5ee	5ee	ADJ
inlawrev-3752	1052	2	lr.c	lr.c	NOUN
inlawrev-3752	1052	3	.	.	PUNCT
inlawrev-3752	1053	1	§	§	PROPN
inlawrev-3752	1053	2	6104	6104	NUM
inlawrev-3752	1053	3	.	.	PUNCT
inlawrev-3752	1054	1	326	326	NUM
inlawrev-3752	1054	2	.	.	PUNCT
inlawrev-3752	1055	1	but	but	CCONJ
inlawrev-3752	1055	2	whose	whose	DET
inlawrev-3752	1055	3	public	public	NOUN
inlawrev-3752	1055	4	does	do	AUX
inlawrev-3752	1055	5	a	a	DET
inlawrev-3752	1055	6	charity	charity	NOUN
inlawrev-3752	1055	7	serve	serve	VERB
inlawrev-3752	1055	8	?	?	PUNCT
inlawrev-3752	1056	1	see	see	VERB
inlawrev-3752	1056	2	brody	brody	PROPN
inlawrev-3752	1056	3	,	,	PUNCT
inlawrev-3752	1056	4	supra	supra	PROPN
inlawrev-3752	1056	5	note	note	PROPN
inlawrev-3752	1056	6	29	29	NUM
inlawrev-3752	1056	7	,	,	PUNCT
inlawrev-3752	1056	8	at	at	ADP
inlawrev-3752	1056	9	1036	1036	NUM
inlawrev-3752	1056	10	(	(	PUNCT
inlawrev-3752	1056	11	arguing	argue	VERB
inlawrev-3752	1056	12	that	that	SCONJ
inlawrev-3752	1056	13	"	"	PUNCT
inlawrev-3752	1056	14	this	this	DET
inlawrev-3752	1056	15	decision	decision	NOUN
inlawrev-3752	1056	16	is	be	AUX
inlawrev-3752	1056	17	legitimately	legitimately	ADV
inlawrev-3752	1056	18	made	make	VERB
inlawrev-3752	1056	19	by	by	ADP
inlawrev-3752	1056	20	private	private	ADJ
inlawrev-3752	1056	21	parties	party	NOUN
inlawrev-3752	1056	22	—	—	PUNCT
inlawrev-3752	1056	23	donors	donor	NOUN
inlawrev-3752	1056	24	,	,	PUNCT
inlawrev-3752	1056	25	charity	charity	NOUN
inlawrev-3752	1056	26	boards	board	NOUN
inlawrev-3752	1056	27	,	,	PUNCT
inlawrev-3752	1056	28	and	and	CCONJ
inlawrev-3752	1056	29	members	member	NOUN
inlawrev-3752	1056	30	—	—	PUNCT
inlawrev-3752	1056	31	and	and	CCONJ
inlawrev-3752	1056	32	so	so	ADV
inlawrev-3752	1056	33	a	a	DET
inlawrev-3752	1056	34	charity	charity	NOUN
inlawrev-3752	1056	35	's	's	PART
inlawrev-3752	1056	36	public	public	NOUN
inlawrev-3752	1056	37	is	be	AUX
inlawrev-3752	1056	38	not	not	PART
inlawrev-3752	1056	39	necessarily	necessarily	ADV
inlawrev-3752	1056	40	the	the	DET
inlawrev-3752	1056	41	local	local	ADJ
inlawrev-3752	1056	42	community	community	NOUN
inlawrev-3752	1056	43	,	,	PUNCT
inlawrev-3752	1056	44	the	the	DET
inlawrev-3752	1056	45	state	state	NOUN
inlawrev-3752	1056	46	,	,	PUNCT
inlawrev-3752	1056	47	or	or	CCONJ
inlawrev-3752	1056	48	any	any	DET
inlawrev-3752	1056	49	other	other	ADJ
inlawrev-3752	1056	50	public	public	NOUN
inlawrev-3752	1056	51	that	that	PRON
inlawrev-3752	1056	52	constitutes	constitute	VERB
inlawrev-3752	1056	53	the	the	DET
inlawrev-3752	1056	54	constituents	constituent	NOUN
inlawrev-3752	1056	55	of	of	ADP
inlawrev-3752	1056	56	an	an	DET
inlawrev-3752	1056	57	attorney	attorney	NOUN
inlawrev-3752	1056	58	general	general	NOUN
inlawrev-3752	1056	59	,	,	PUNCT
inlawrev-3752	1056	60	a	a	DET
inlawrev-3752	1056	61	legislature	legislature	NOUN
inlawrev-3752	1056	62	,	,	PUNCT
inlawrev-3752	1056	63	or	or	CCONJ
inlawrev-3752	1056	64	a	a	DET
inlawrev-3752	1056	65	judge	judge	NOUN
inlawrev-3752	1056	66	"	"	PUNCT
inlawrev-3752	1056	67	)	)	PUNCT
inlawrev-3752	1056	68	.	.	PUNCT
inlawrev-3752	1057	1	327	327	NUM
inlawrev-3752	1057	2	.	.	PUNCT
inlawrev-3752	1058	1	5ee26c.f.r	5ee26c.f.r	NOUN
inlawrev-3752	1058	2	.	.	PUNCT
inlawrev-3752	1059	1	§	§	PROPN
inlawrev-3752	1059	2	1.509(a)-(4)(i)(3)(iii)(d	1.509(a)-(4)(i)(3)(iii)(d	NUM
inlawrev-3752	1059	3	)	)	PUNCT
inlawrev-3752	1059	4	.	.	PUNCT
inlawrev-3752	1060	1	328	328	NUM
inlawrev-3752	1060	2	.	.	PUNCT
inlawrev-3752	1061	1	see	see	VERB
inlawrev-3752	1061	2	quarrie	quarrie	ADJ
inlawrev-3752	1061	3	charitable	charitable	ADJ
inlawrev-3752	1061	4	fund	fund	NOUN
inlawrev-3752	1061	5	v.	v.	ADP
inlawrev-3752	1061	6	comm'r	comm'r	PROPN
inlawrev-3752	1061	7	,	,	PUNCT
inlawrev-3752	1061	8	603	603	NUM
inlawrev-3752	1061	9	f.2d	f.2d	NOUN
inlawrev-3752	1061	10	1274	1274	NUM
inlawrev-3752	1061	11	,	,	PUNCT
inlawrev-3752	1061	12	1277	1277	NUM
inlawrev-3752	1061	13	-	-	SYM
inlawrev-3752	1061	14	78	78	NUM
inlawrev-3752	1061	15	(	(	PUNCT
inlawrev-3752	1061	16	7th	7th	ADJ
inlawrev-3752	1061	17	cir	cir	NOUN
inlawrev-3752	1061	18	.	.	PUNCT
inlawrev-3752	1061	19	1979	1979	NUM
inlawrev-3752	1061	20	)	)	PUNCT
inlawrev-3752	1061	21	.	.	PUNCT
inlawrev-3752	1062	1	329	329	NUM
inlawrev-3752	1062	2	.	.	PUNCT
inlawrev-3752	1063	1	a	a	DET
inlawrev-3752	1063	2	"	"	PUNCT
inlawrev-3752	1063	3	risk	risk	NOUN
inlawrev-3752	1063	4	"	"	PUNCT
inlawrev-3752	1063	5	is	be	AUX
inlawrev-3752	1063	6	the	the	DET
inlawrev-3752	1063	7	potential	potential	NOUN
inlawrev-3752	1063	8	for	for	ADP
inlawrev-3752	1063	9	an	an	DET
inlawrev-3752	1063	10	event	event	NOUN
inlawrev-3752	1063	11	,	,	PUNCT
inlawrev-3752	1063	12	arising	arise	VERB
inlawrev-3752	1063	13	from	from	ADP
inlawrev-3752	1063	14	the	the	DET
inlawrev-3752	1063	15	business	business	NOUN
inlawrev-3752	1063	16	of	of	ADP
inlawrev-3752	1063	17	banking	banking	NOUN
inlawrev-3752	1063	18	,	,	PUNCT
inlawrev-3752	1063	19	that	that	PRON
inlawrev-3752	1063	20	would	would	AUX
inlawrev-3752	1063	21	seriously	seriously	ADV
inlawrev-3752	1063	22	damage	damage	VERB
inlawrev-3752	1063	23	a	a	DET
inlawrev-3752	1063	24	bank	bank	NOUN
inlawrev-3752	1063	25	.	.	PUNCT
inlawrev-3752	1064	1	see	see	VERB
inlawrev-3752	1064	2	,	,	PUNCT
inlawrev-3752	1064	3	e.g.	e.g.	ADV
inlawrev-3752	1064	4	,	,	PUNCT
inlawrev-3752	1064	5	comptroller	comptroller	NOUN
inlawrev-3752	1064	6	of	of	ADP
inlawrev-3752	1064	7	the	the	DET
inlawrev-3752	1064	8	currency	currency	NOUN
inlawrev-3752	1064	9	,	,	PUNCT
inlawrev-3752	1064	10	detecting	detect	VERB
inlawrev-3752	1064	11	red	red	ADJ
inlawrev-3752	1064	12	flags	flag	NOUN
inlawrev-3752	1064	13	in	in	ADP
inlawrev-3752	1064	14	board	board	NOUN
inlawrev-3752	1064	15	reports	report	NOUN
inlawrev-3752	1064	16	,	,	PUNCT
inlawrev-3752	1064	17	a	a	DET
inlawrev-3752	1064	18	guide	guide	NOUN
inlawrev-3752	1064	19	for	for	ADP
inlawrev-3752	1064	20	directors	director	NOUN
inlawrev-3752	1064	21	2	2	NUM
inlawrev-3752	1064	22	(	(	PUNCT
inlawrev-3752	1064	23	2003	2003	NUM
inlawrev-3752	1064	24	)	)	PUNCT
inlawrev-3752	1064	25	,	,	PUNCT
inlawrev-3752	1064	26	available	available	ADJ
inlawrev-3752	1064	27	at	at	ADP
inlawrev-3752	1064	28	http://www.occ.treas	http://www.occ.trea	NOUN
inlawrev-3752	1064	29	.	.	PUNCT
inlawrev-3752	1065	1	gov	gov	PROPN
inlawrev-3752	1065	2	/	/	SYM
inlawrev-3752	1065	3	rf_book.pdf	rf_book.pdf	PROPN
inlawrev-3752	1065	4	(	(	PUNCT
inlawrev-3752	1065	5	listing	list	VERB
inlawrev-3752	1065	6	nine	nine	NUM
inlawrev-3752	1065	7	categories	category	NOUN
inlawrev-3752	1065	8	of	of	ADP
inlawrev-3752	1065	9	risk	risk	NOUN
inlawrev-3752	1065	10	:	:	PUNCT
inlawrev-3752	1065	11	"	"	PUNCT
inlawrev-3752	1065	12	credit	credit	NOUN
inlawrev-3752	1065	13	,	,	PUNCT
inlawrev-3752	1065	14	liquidity	liquidity	NOUN
inlawrev-3752	1065	15	,	,	PUNCT
inlawrev-3752	1065	16	interest	interest	NOUN
inlawrev-3752	1065	17	rate	rate	NOUN
inlawrev-3752	1065	18	,	,	PUNCT
inlawrev-3752	1065	19	price	price	NOUN
inlawrev-3752	1065	20	,	,	PUNCT
inlawrev-3752	1065	21	foreign	foreign	ADJ
inlawrev-3752	1065	22	currency	currency	NOUN
inlawrev-3752	1065	23	translation	translation	NOUN
inlawrev-3752	1065	24	,	,	PUNCT
inlawrev-3752	1065	25	compliance	compliance	NOUN
inlawrev-3752	1065	26	,	,	PUNCT
inlawrev-3752	1065	27	strategic	strategic	ADJ
inlawrev-3752	1065	28	,	,	PUNCT
inlawrev-3752	1065	29	reputation	reputation	NOUN
inlawrev-3752	1065	30	,	,	PUNCT
inlawrev-3752	1065	31	and	and	CCONJ
inlawrev-3752	1065	32	transaction	transaction	NOUN
inlawrev-3752	1065	33	"	"	PUNCT
inlawrev-3752	1065	34	)	)	PUNCT
inlawrev-3752	1065	35	.	.	PUNCT
inlawrev-3752	1066	1	248	248	NUM
inlawrev-3752	1066	2	indiana	indiana	PROPN
inlawrev-3752	1066	3	law	law	PROPN
inlawrev-3752	1066	4	review	review	NOUN
inlawrev-3752	1066	5	[	[	X
inlawrev-3752	1066	6	vol	vol	NOUN
inlawrev-3752	1066	7	.	.	PUNCT
inlawrev-3752	1066	8	39:207	39:207	NUM
inlawrev-3752	1066	9	and	and	CCONJ
inlawrev-3752	1066	10	reputational	reputational	ADJ
inlawrev-3752	1066	11	risk.^^^	risk.^^^	NOUN
inlawrev-3752	1066	12	compliance	compliance	NOUN
inlawrev-3752	1066	13	risk	risk	NOUN
inlawrev-3752	1066	14	(	(	PUNCT
inlawrev-3752	1066	15	also	also	ADV
inlawrev-3752	1066	16	called	call	VERB
inlawrev-3752	1066	17	legal	legal	ADJ
inlawrev-3752	1066	18	risk	risk	NOUN
inlawrev-3752	1066	19	)	)	PUNCT
inlawrev-3752	1066	20	is	be	AUX
inlawrev-3752	1066	21	"	"	PUNCT
inlawrev-3752	1066	22	the	the	DET
inlawrev-3752	1066	23	risk	risk	NOUN
inlawrev-3752	1066	24	to	to	ADP
inlawrev-3752	1066	25	earnings	earning	NOUN
inlawrev-3752	1066	26	or	or	CCONJ
inlawrev-3752	1066	27	capital	capital	NOUN
inlawrev-3752	1066	28	arising	arise	VERB
inlawrev-3752	1066	29	from	from	ADP
inlawrev-3752	1066	30	violations	violation	NOUN
inlawrev-3752	1066	31	of	of	ADP
inlawrev-3752	1066	32	,	,	PUNCT
inlawrev-3752	1066	33	or	or	CCONJ
inlawrev-3752	1066	34	nonconformance	nonconformance	NOUN
inlawrev-3752	1066	35	with	with	ADP
inlawrev-3752	1066	36	,	,	PUNCT
inlawrev-3752	1066	37	laws	law	NOUN
inlawrev-3752	1066	38	,	,	PUNCT
inlawrev-3752	1066	39	rules	rule	NOUN
inlawrev-3752	1066	40	,	,	PUNCT
inlawrev-3752	1066	41	regulations	regulation	NOUN
inlawrev-3752	1066	42	,	,	PUNCT
inlawrev-3752	1066	43	prescribed	prescribed	ADJ
inlawrev-3752	1066	44	practices	practice	NOUN
inlawrev-3752	1066	45	,	,	PUNCT
inlawrev-3752	1066	46	or	or	CCONJ
inlawrev-3752	1066	47	ethical	ethical	ADJ
inlawrev-3752	1066	48	standards	standard	NOUN
inlawrev-3752	1066	49	[	[	X
inlawrev-3752	1066	50	,	,	PUNCT
inlawrev-3752	1066	51	]	]	X
inlawrev-3752	1066	52	"	"	PUNCT
inlawrev-3752	1066	53	and	and	CCONJ
inlawrev-3752	1066	54	reputational	reputational	ADJ
inlawrev-3752	1066	55	risk	risk	NOUN
inlawrev-3752	1066	56	is	be	AUX
inlawrev-3752	1066	57	"	"	PUNCT
inlawrev-3752	1066	58	the	the	DET
inlawrev-3752	1066	59	risk	risk	NOUN
inlawrev-3752	1066	60	to	to	ADP
inlawrev-3752	1066	61	earnings	earning	NOUN
inlawrev-3752	1066	62	or	or	CCONJ
inlawrev-3752	1066	63	capital	capital	NOUN
inlawrev-3752	1066	64	arising	arise	VERB
inlawrev-3752	1066	65	from	from	ADP
inlawrev-3752	1066	66	negative	negative	ADJ
inlawrev-3752	1066	67	public	public	ADJ
inlawrev-3752	1066	68	opinion	opinion	NOUN
inlawrev-3752	1066	69	.	.	PUNCT
inlawrev-3752	1067	1	"^^^	"^^^	PUNCT
inlawrev-3752	1068	1	as	as	SCONJ
inlawrev-3752	1068	2	the	the	DET
inlawrev-3752	1068	3	rules	rule	NOUN
inlawrev-3752	1068	4	currently	currently	ADV
inlawrev-3752	1068	5	stand	stand	VERB
inlawrev-3752	1068	6	,	,	PUNCT
inlawrev-3752	1068	7	supported	support	VERB
inlawrev-3752	1068	8	charities	charity	NOUN
inlawrev-3752	1068	9	bear	bear	VERB
inlawrev-3752	1068	10	no	no	DET
inlawrev-3752	1068	11	substantial	substantial	ADJ
inlawrev-3752	1068	12	compliance	compliance	NOUN
inlawrev-3752	1068	13	risk	risk	NOUN
inlawrev-3752	1068	14	or	or	CCONJ
inlawrev-3752	1068	15	reputational	reputational	ADJ
inlawrev-3752	1068	16	risk	risk	NOUN
inlawrev-3752	1068	17	for	for	ADP
inlawrev-3752	1068	18	the	the	DET
inlawrev-3752	1068	19	actions	action	NOUN
inlawrev-3752	1068	20	of	of	ADP
inlawrev-3752	1068	21	their	their	PRON
inlawrev-3752	1068	22	supporting	support	VERB
inlawrev-3752	1068	23	organizations	organization	NOUN
inlawrev-3752	1068	24	.	.	PUNCT
inlawrev-3752	1069	1	requiring	require	VERB
inlawrev-3752	1069	2	the	the	DET
inlawrev-3752	1069	3	supported	support	VERB
inlawrev-3752	1069	4	charity	charity	NOUN
inlawrev-3752	1069	5	to	to	PART
inlawrev-3752	1069	6	be	be	AUX
inlawrev-3752	1069	7	responsible	responsible	ADJ
inlawrev-3752	1069	8	for	for	ADP
inlawrev-3752	1069	9	complying	comply	VERB
inlawrev-3752	1069	10	with	with	ADP
inlawrev-3752	1069	11	the	the	DET
inlawrev-3752	1069	12	public	public	ADJ
inlawrev-3752	1069	13	disclosure	disclosure	NOUN
inlawrev-3752	1069	14	rules	rule	NOUN
inlawrev-3752	1069	15	for	for	ADP
inlawrev-3752	1069	16	materials	material	NOUN
inlawrev-3752	1069	17	of	of	ADP
inlawrev-3752	1069	18	their	their	PRON
inlawrev-3752	1069	19	affiliated	affiliate	VERB
inlawrev-3752	1069	20	supporting	support	VERB
inlawrev-3752	1069	21	organizations	organization	NOUN
inlawrev-3752	1069	22	increases	increase	VERB
inlawrev-3752	1069	23	reputational	reputational	ADJ
inlawrev-3752	1069	24	risk	risk	NOUN
inlawrev-3752	1069	25	to	to	ADP
inlawrev-3752	1069	26	the	the	DET
inlawrev-3752	1069	27	supported	support	VERB
inlawrev-3752	1069	28	charity	charity	NOUN
inlawrev-3752	1069	29	.	.	PUNCT
inlawrev-3752	1070	1	it	it	PRON
inlawrev-3752	1070	2	also	also	ADV
inlawrev-3752	1070	3	creates	create	VERB
inlawrev-3752	1070	4	compliance	compliance	NOUN
inlawrev-3752	1070	5	risk	risk	NOUN
inlawrev-3752	1070	6	,	,	PUNCT
inlawrev-3752	1070	7	because	because	SCONJ
inlawrev-3752	1070	8	the	the	DET
inlawrev-3752	1070	9	supported	support	VERB
inlawrev-3752	1070	10	charity	charity	NOUN
inlawrev-3752	1070	11	risks	risk	NOUN
inlawrev-3752	1070	12	violating	violate	VERB
inlawrev-3752	1070	13	a	a	DET
inlawrev-3752	1070	14	tax	tax	NOUN
inlawrev-3752	1070	15	regulation	regulation	NOUN
inlawrev-3752	1070	16	if	if	SCONJ
inlawrev-3752	1070	17	it	it	PRON
inlawrev-3752	1070	18	fails	fail	VERB
inlawrev-3752	1070	19	to	to	PART
inlawrev-3752	1070	20	collect	collect	VERB
inlawrev-3752	1070	21	and	and	CCONJ
inlawrev-3752	1070	22	publicize	publicize	VERB
inlawrev-3752	1070	23	the	the	DET
inlawrev-3752	1070	24	informational	informational	ADJ
inlawrev-3752	1070	25	returns	return	NOUN
inlawrev-3752	1070	26	of	of	ADP
inlawrev-3752	1070	27	the	the	DET
inlawrev-3752	1070	28	supporting	support	VERB
inlawrev-3752	1070	29	organization	organization	NOUN
inlawrev-3752	1070	30	.	.	PUNCT
inlawrev-3752	1071	1	sensitivity	sensitivity	NOUN
inlawrev-3752	1071	2	to	to	ADP
inlawrev-3752	1071	3	the	the	DET
inlawrev-3752	1071	4	added	add	VERB
inlawrev-3752	1071	5	reputational	reputational	ADJ
inlawrev-3752	1071	6	risk	risk	NOUN
inlawrev-3752	1071	7	and	and	CCONJ
inlawrev-3752	1071	8	compliance	compliance	NOUN
inlawrev-3752	1071	9	risk	risk	NOUN
inlawrev-3752	1071	10	will	will	AUX
inlawrev-3752	1071	11	motivate	motivate	VERB
inlawrev-3752	1071	12	the	the	DET
inlawrev-3752	1071	13	supported	support	VERB
inlawrev-3752	1071	14	charity	charity	NOUN
inlawrev-3752	1071	15	to	to	PART
inlawrev-3752	1071	16	properly	properly	ADV
inlawrev-3752	1071	17	oversee	oversee	VERB
inlawrev-3752	1071	18	the	the	DET
inlawrev-3752	1071	19	supporting	support	VERB
inlawrev-3752	1071	20	organization	organization	NOUN
inlawrev-3752	1071	21	.	.	PUNCT
inlawrev-3752	1072	1	it	it	PRON
inlawrev-3752	1072	2	is	be	AUX
inlawrev-3752	1072	3	time	time	NOUN
inlawrev-3752	1072	4	for	for	SCONJ
inlawrev-3752	1072	5	supported	support	VERB
inlawrev-3752	1072	6	charities	charity	NOUN
inlawrev-3752	1072	7	to	to	PART
inlawrev-3752	1072	8	partner	partner	VERB
inlawrev-3752	1072	9	with	with	ADP
inlawrev-3752	1072	10	the	the	DET
inlawrev-3752	1072	11	public	public	NOUN
inlawrev-3752	1072	12	in	in	ADP
inlawrev-3752	1072	13	monitoring	monitor	VERB
inlawrev-3752	1072	14	the	the	DET
inlawrev-3752	1072	15	actions	action	NOUN
inlawrev-3752	1072	16	of	of	ADP
inlawrev-3752	1072	17	their	their	PRON
inlawrev-3752	1072	18	supporting	support	VERB
inlawrev-3752	1072	19	organizations	organization	NOUN
inlawrev-3752	1072	20	.	.	PUNCT
inlawrev-3752	1073	1	as	as	SCONJ
inlawrev-3752	1073	2	the	the	DET
inlawrev-3752	1073	3	beneficiaries	beneficiary	NOUN
inlawrev-3752	1073	4	of	of	ADP
inlawrev-3752	1073	5	the	the	DET
inlawrev-3752	1073	6	supporting	support	VERB
inlawrev-3752	1073	7	organizations	organization	NOUN
inlawrev-3752	1073	8	,	,	PUNCT
inlawrev-3752	1073	9	supported	support	VERB
inlawrev-3752	1073	10	charities	charity	NOUN
inlawrev-3752	1073	11	are	be	AUX
inlawrev-3752	1073	12	in	in	ADP
inlawrev-3752	1073	13	a	a	DET
inlawrev-3752	1073	14	strong	strong	ADJ
inlawrev-3752	1073	15	position	position	NOUN
inlawrev-3752	1073	16	to	to	PART
inlawrev-3752	1073	17	collect	collect	VERB
inlawrev-3752	1073	18	information	information	NOUN
inlawrev-3752	1073	19	about	about	ADP
inlawrev-3752	1073	20	supporting	support	VERB
inlawrev-3752	1073	21	organizations	organization	NOUN
inlawrev-3752	1073	22	'	'	PART
inlawrev-3752	1073	23	activities	activity	NOUN
inlawrev-3752	1073	24	and	and	CCONJ
inlawrev-3752	1073	25	finances	finance	NOUN
inlawrev-3752	1073	26	.	.	PUNCT
inlawrev-3752	1074	1	perhaps	perhaps	ADV
inlawrev-3752	1074	2	more	more	ADV
inlawrev-3752	1074	3	importantly	importantly	ADV
inlawrev-3752	1074	4	,	,	PUNCT
inlawrev-3752	1074	5	the	the	DET
inlawrev-3752	1074	6	supported	support	VERB
inlawrev-3752	1074	7	charities	charity	NOUN
inlawrev-3752	1074	8	are	be	AUX
inlawrev-3752	1074	9	visible	visible	ADJ
inlawrev-3752	1074	10	establishments	establishment	NOUN
inlawrev-3752	1074	11	capable	capable	ADJ
inlawrev-3752	1074	12	of	of	ADP
inlawrev-3752	1074	13	garnering	garner	VERB
inlawrev-3752	1074	14	public	public	ADJ
inlawrev-3752	1074	15	attention	attention	NOUN
inlawrev-3752	1074	16	and	and	CCONJ
inlawrev-3752	1074	17	have	have	VERB
inlawrev-3752	1074	18	the	the	DET
inlawrev-3752	1074	19	ability	ability	NOUN
inlawrev-3752	1074	20	to	to	PART
inlawrev-3752	1074	21	publish	publish	VERB
inlawrev-3752	1074	22	that	that	DET
inlawrev-3752	1074	23	information	information	NOUN
inlawrev-3752	1074	24	.	.	PUNCT
inlawrev-3752	1075	1	there	there	PRON
inlawrev-3752	1075	2	is	be	VERB
inlawrev-3752	1075	3	a	a	DET
inlawrev-3752	1075	4	gap	gap	NOUN
inlawrev-3752	1075	5	between	between	ADP
inlawrev-3752	1075	6	the	the	DET
inlawrev-3752	1075	7	activities	activity	NOUN
inlawrev-3752	1075	8	of	of	ADP
inlawrev-3752	1075	9	anonymous	anonymous	ADJ
inlawrev-3752	1075	10	supporting	support	VERB
inlawrev-3752	1075	11	organizations	organization	NOUN
inlawrev-3752	1075	12	and	and	CCONJ
inlawrev-3752	1075	13	the	the	DET
inlawrev-3752	1075	14	public	public	NOUN
inlawrev-3752	1075	15	;	;	PUNCT
inlawrev-3752	1075	16	the	the	DET
inlawrev-3752	1075	17	supported	support	VERB
inlawrev-3752	1075	18	charities	charity	NOUN
inlawrev-3752	1075	19	are	be	AUX
inlawrev-3752	1075	20	the	the	DET
inlawrev-3752	1075	21	bridge	bridge	NOUN
inlawrev-3752	1075	22	.	.	PUNCT
inlawrev-3752	1076	1	supported	support	VERB
inlawrev-3752	1076	2	charities	charity	NOUN
inlawrev-3752	1076	3	should	should	AUX
inlawrev-3752	1076	4	be	be	AUX
inlawrev-3752	1076	5	required	require	VERB
inlawrev-3752	1076	6	to	to	PART
inlawrev-3752	1076	7	disclose	disclose	VERB
inlawrev-3752	1076	8	the	the	DET
inlawrev-3752	1076	9	information	information	NOUN
inlawrev-3752	1076	10	returns	return	NOUN
inlawrev-3752	1076	11	of	of	ADP
inlawrev-3752	1076	12	their	their	PRON
inlawrev-3752	1076	13	affiliated	affiliate	VERB
inlawrev-3752	1076	14	supporting	support	VERB
inlawrev-3752	1076	15	organizations	organization	NOUN
inlawrev-3752	1076	16	.	.	PUNCT
inlawrev-3752	1077	1	the	the	DET
inlawrev-3752	1077	2	public	public	ADJ
inlawrev-3752	1077	3	disclosure	disclosure	NOUN
inlawrev-3752	1077	4	regulations	regulation	NOUN
inlawrev-3752	1077	5	should	should	AUX
inlawrev-3752	1077	6	be	be	AUX
inlawrev-3752	1077	7	amended	amend	VERB
inlawrev-3752	1077	8	to	to	PART
inlawrev-3752	1077	9	require	require	VERB
inlawrev-3752	1077	10	supporting	support	VERB
inlawrev-3752	1077	11	organizations	organization	NOUN
inlawrev-3752	1077	12	to	to	PART
inlawrev-3752	1077	13	disclose	disclose	VERB
inlawrev-3752	1077	14	their	their	PRON
inlawrev-3752	1077	15	materials	material	NOUN
inlawrev-3752	1077	16	two	two	NUM
inlawrev-3752	1077	17	ways	way	NOUN
inlawrev-3752	1077	18	:	:	PUNCT
inlawrev-3752	1077	19	directly	directly	ADV
inlawrev-3752	1077	20	and	and	CCONJ
inlawrev-3752	1077	21	through	through	ADP
inlawrev-3752	1077	22	their	their	PRON
inlawrev-3752	1077	23	supported	support	VERB
inlawrev-3752	1077	24	charities	charity	NOUN
inlawrev-3752	1077	25	.	.	PUNCT
inlawrev-3752	1078	1	a	a	DET
inlawrev-3752	1078	2	proposed	propose	VERB
inlawrev-3752	1078	3	addendum	addendum	NOUN
inlawrev-3752	1078	4	of	of	ADP
inlawrev-3752	1078	5	a	a	DET
inlawrev-3752	1078	6	new	new	ADJ
inlawrev-3752	1078	7	final	final	ADJ
inlawrev-3752	1078	8	paragraph	paragraph	NOUN
inlawrev-3752	1078	9	(	(	PUNCT
inlawrev-3752	1078	10	subsection	subsection	NOUN
inlawrev-3752	1078	11	(	(	PUNCT
inlawrev-3752	1078	12	9	9	NUM
inlawrev-3752	1078	13	)	)	PUNCT
inlawrev-3752	1078	14	)	)	PUNCT
inlawrev-3752	1078	15	to	to	ADP
inlawrev-3752	1078	16	the	the	DET
inlawrev-3752	1078	17	public	public	ADJ
inlawrev-3752	1078	18	disclosure	disclosure	NOUN
inlawrev-3752	1078	19	regulations	regulation	NOUN
inlawrev-3752	1078	20	,	,	PUNCT
inlawrev-3752	1078	21	could	could	AUX
inlawrev-3752	1078	22	read	read	VERB
inlawrev-3752	1078	23	as	as	SCONJ
inlawrev-3752	1078	24	follows	follow	VERB
inlawrev-3752	1078	25	:	:	PUNCT
inlawrev-3752	1078	26	332	332	NUM
inlawrev-3752	1078	27	(	(	PUNCT
inlawrev-3752	1078	28	9	9	NUM
inlawrev-3752	1078	29	)	)	PUNCT
inlawrev-3752	1078	30	special	special	ADJ
inlawrev-3752	1078	31	rulesfor	rulesfor	NOUN
inlawrev-3752	1078	32	organizations	organization	NOUN
inlawrev-3752	1078	33	defined	define	VERB
inlawrev-3752	1078	34	in	in	ADP
inlawrev-3752	1078	35	section	section	NOUN
inlawrev-3752	1078	36	509(a)(3	509(a)(3	NUM
inlawrev-3752	1078	37	)	)	PUNCT
inlawrev-3752	1078	38	and	and	CCONJ
inlawrev-3752	1078	39	organizations	organization	NOUN
inlawrev-3752	1078	40	receiving	receive	VERB
inlawrev-3752	1078	41	supportfrom	supportfrom	ADJ
inlawrev-3752	1078	42	organizations	organization	NOUN
inlawrev-3752	1078	43	defined	define	VERB
inlawrev-3752	1078	44	in	in	ADP
inlawrev-3752	1078	45	section	section	NOUN
inlawrev-3752	1078	46	509(a)(3	509(a)(3	NUM
inlawrev-3752	1078	47	)	)	PUNCT
inlawrev-3752	1078	48	.	.	PUNCT
inlawrev-3752	1079	1	an	an	DET
inlawrev-3752	1079	2	organization	organization	NOUN
inlawrev-3752	1079	3	referred	refer	VERB
inlawrev-3752	1079	4	to	to	ADP
inlawrev-3752	1079	5	in	in	ADP
inlawrev-3752	1079	6	section	section	NOUN
inlawrev-3752	1079	7	509(a)(3	509(a)(3	NUM
inlawrev-3752	1079	8	)	)	PUNCT
inlawrev-3752	1079	9	,	,	PUNCT
inlawrev-3752	1079	10	hereinafter	hereinafter	NOUN
inlawrev-3752	1079	11	called	call	VERB
inlawrev-3752	1079	12	a	a	DET
inlawrev-3752	1079	13	"	"	PUNCT
inlawrev-3752	1079	14	supporting	support	VERB
inlawrev-3752	1079	15	organization	organization	NOUN
inlawrev-3752	1079	16	,	,	PUNCT
inlawrev-3752	1079	17	"	"	PUNCT
inlawrev-3752	1079	18	shall	shall	AUX
inlawrev-3752	1079	19	,	,	PUNCT
inlawrev-3752	1079	20	in	in	ADP
inlawrev-3752	1079	21	addition	addition	NOUN
inlawrev-3752	1079	22	to	to	ADP
inlawrev-3752	1079	23	complying	comply	VERB
inlawrev-3752	1079	24	with	with	ADP
inlawrev-3752	1079	25	paragraph	paragraph	NOUN
inlawrev-3752	1079	26	(	(	PUNCT
inlawrev-3752	1079	27	1	1	NUM
inlawrev-3752	1079	28	)	)	PUNCT
inlawrev-3752	1079	29	above	above	ADV
inlawrev-3752	1079	30	,	,	PUNCT
inlawrev-3752	1079	31	provide	provide	VERB
inlawrev-3752	1079	32	all	all	DET
inlawrev-3752	1079	33	materials	material	NOUN
inlawrev-3752	1079	34	described	describe	VERB
inlawrev-3752	1079	35	in	in	ADP
inlawrev-3752	1079	36	paragraph	paragraph	NOUN
inlawrev-3752	1079	37	(	(	PUNCT
inlawrev-3752	1079	38	1	1	NUM
inlawrev-3752	1079	39	)	)	PUNCT
inlawrev-3752	1079	40	above	above	ADP
inlawrev-3752	1079	41	to	to	ADP
inlawrev-3752	1079	42	any	any	DET
inlawrev-3752	1079	43	organization	organization	NOUN
inlawrev-3752	1079	44	it	it	PRON
inlawrev-3752	1079	45	supports	support	VERB
inlawrev-3752	1079	46	(	(	PUNCT
inlawrev-3752	1079	47	within	within	ADP
inlawrev-3752	1079	48	the	the	DET
inlawrev-3752	1079	49	meaning	meaning	NOUN
inlawrev-3752	1079	50	of	of	ADP
inlawrev-3752	1079	51	section	section	NOUN
inlawrev-3752	1079	52	509(a)(3	509(a)(3	NUM
inlawrev-3752	1079	53	)	)	PUNCT
inlawrev-3752	1079	54	(	(	PUNCT
inlawrev-3752	1079	55	hereinafter	hereinafter	NOUN
inlawrev-3752	1079	56	called	call	VERB
inlawrev-3752	1079	57	a	a	DET
inlawrev-3752	1079	58	"	"	PUNCT
inlawrev-3752	1079	59	supported	support	VERB
inlawrev-3752	1079	60	charity	charity	NOUN
inlawrev-3752	1079	61	"	"	PUNCT
inlawrev-3752	1079	62	)	)	PUNCT
inlawrev-3752	1079	63	)	)	PUNCT
inlawrev-3752	1079	64	.	.	PUNCT
inlawrev-3752	1080	1	a	a	DET
inlawrev-3752	1080	2	supported	support	VERB
inlawrev-3752	1080	3	charity	charity	NOUN
inlawrev-3752	1080	4	shall	shall	AUX
inlawrev-3752	1080	5	in	in	ADP
inlawrev-3752	1080	6	turn	turn	NOUN
inlawrev-3752	1080	7	disclose	disclose	VERB
inlawrev-3752	1080	8	the	the	DET
inlawrev-3752	1080	9	materials	material	NOUN
inlawrev-3752	1080	10	described	describe	VERB
inlawrev-3752	1080	11	in	in	ADP
inlawrev-3752	1080	12	paragraph	paragraph	NOUN
inlawrev-3752	1080	13	(	(	PUNCT
inlawrev-3752	1080	14	1	1	NUM
inlawrev-3752	1080	15	)	)	PUNCT
inlawrev-3752	1080	16	above	above	ADP
inlawrev-3752	1080	17	relevant	relevant	NOUN
inlawrev-3752	1080	18	to	to	ADP
inlawrev-3752	1080	19	those	those	DET
inlawrev-3752	1080	20	supporting	support	VERB
inlawrev-3752	1080	21	organizations	organization	NOUN
inlawrev-3752	1080	22	.	.	PUNCT
inlawrev-3752	1081	1	a	a	DET
inlawrev-3752	1081	2	supported	support	VERB
inlawrev-3752	1081	3	charity	charity	NOUN
inlawrev-3752	1081	4	shall	shall	AUX
inlawrev-3752	1081	5	disclose	disclose	VERB
inlawrev-3752	1081	6	the	the	DET
inlawrev-3752	1081	7	materials	material	NOUN
inlawrev-3752	1081	8	of	of	ADP
inlawrev-3752	1081	9	its	its	PRON
inlawrev-3752	1081	10	affiliated	affiliated	ADJ
inlawrev-3752	1081	11	supporting	support	VERB
inlawrev-3752	1081	12	organizations	organization	NOUN
inlawrev-3752	1081	13	in	in	ADP
inlawrev-3752	1081	14	the	the	DET
inlawrev-3752	1081	15	same	same	ADJ
inlawrev-3752	1081	16	manner	manner	NOUN
inlawrev-3752	1081	17	it	it	PRON
inlawrev-3752	1081	18	discloses	disclose	VERB
inlawrev-3752	1081	19	its	its	PRON
inlawrev-3752	1081	20	own	own	ADJ
inlawrev-3752	1081	21	materials	material	NOUN
inlawrev-3752	1081	22	,	,	PUNCT
inlawrev-3752	1081	23	and	and	CCONJ
inlawrev-3752	1081	24	the	the	DET
inlawrev-3752	1081	25	above	above	ADJ
inlawrev-3752	1081	26	rules	rule	NOUN
inlawrev-3752	1081	27	and	and	CCONJ
inlawrev-3752	1081	28	330	330	NUM
inlawrev-3752	1081	29	.	.	PUNCT
inlawrev-3752	1082	1	i	i	PRON
inlawrev-3752	1082	2	d.	d.	PROPN
inlawrev-3752	1082	3	331	331	NUM
inlawrev-3752	1082	4	.	.	PUNCT
inlawrev-3752	1083	1	comptroller	comptroller	NOUN
inlawrev-3752	1083	2	of	of	ADP
inlawrev-3752	1083	3	the	the	DET
inlawrev-3752	1083	4	currency	currency	NOUN
inlawrev-3752	1083	5	,	,	PUNCT
inlawrev-3752	1083	6	bank	bank	NOUN
inlawrev-3752	1083	7	supervision	supervision	NOUN
inlawrev-3752	1083	8	process	process	NOUN
inlawrev-3752	1083	9	,	,	PUNCT
inlawrev-3752	1083	10	comptroller	comptroller	NOUN
inlawrev-3752	1083	11	's	's	PART
inlawrev-3752	1083	12	handbook	handbook	NOUN
inlawrev-3752	1083	13	21	21	NUM
inlawrev-3752	1083	14	(	(	PUNCT
inlawrev-3752	1083	15	1996	1996	NUM
inlawrev-3752	1083	16	)	)	PUNCT
inlawrev-3752	1083	17	,	,	PUNCT
inlawrev-3752	1083	18	ava//afc	ava//afc	PROPN
inlawrev-3752	1083	19	/	/	SYM
inlawrev-3752	1083	20	e	e	PROPN
inlawrev-3752	1083	21	a/	a/	NOUN
inlawrev-3752	1083	22	http://www.occ.treas.gov/handbook/banksup.pdf	http://www.occ.treas.gov/handbook/banksup.pdf	PROPN
inlawrev-3752	1083	23	.	.	PUNCT
inlawrev-3752	1084	1	see	see	VERB
inlawrev-3752	1084	2	generally	generally	ADV
inlawrev-3752	1084	3	federal	federal	PROPN
inlawrev-3752	1084	4	reserve	reserve	PROPN
inlawrev-3752	1084	5	:	:	PUNCT
inlawrev-3752	1084	6	bank	bank	NOUN
inlawrev-3752	1084	7	holding	hold	VERB
inlawrev-3752	1084	8	company	company	NOUN
inlawrev-3752	1084	9	supervision	supervision	NOUN
inlawrev-3752	1084	10	manual	manual	NOUN
inlawrev-3752	1084	11	(	(	PUNCT
inlawrev-3752	1084	12	2004	2004	NUM
inlawrev-3752	1084	13	)	)	PUNCT
inlawrev-3752	1084	14	,	,	PUNCT
inlawrev-3752	1084	15	available	available	ADJ
inlawrev-3752	1084	16	at	at	ADP
inlawrev-3752	1084	17	http://	http://	PROPN
inlawrev-3752	1084	18	www.federalreserve.gov/boarddocs/supmanual/bhc/bhc0604.pdf	www.federalreserve.gov/boarddocs/supmanual/bhc/bhc0604.pdf	PROPN
inlawrev-3752	1084	19	.	.	PUNCT
inlawrev-3752	1085	1	332	332	X
inlawrev-3752	1085	2	.	.	PUNCT
inlawrev-3752	1086	1	see	see	VERB
inlawrev-3752	1086	2	supra	supra	PROPN
inlawrev-3752	1086	3	notes	note	VERB
inlawrev-3752	1086	4	320	320	NUM
inlawrev-3752	1086	5	-	-	SYM
inlawrev-3752	1086	6	22	22	NUM
inlawrev-3752	1086	7	and	and	CCONJ
inlawrev-3752	1086	8	accompanying	accompany	VERB
inlawrev-3752	1086	9	text	text	NOUN
inlawrev-3752	1086	10	.	.	PUNCT
inlawrev-3752	1087	1	2006	2006	NUM
inlawrev-3752	1087	2	]	]	PUNCT
inlawrev-3752	1087	3	supporting	support	VERB
inlawrev-3752	1087	4	the	the	DET
inlawrev-3752	1087	5	supporting	support	VERB
inlawrev-3752	1087	6	organization	organization	NOUN
inlawrev-3752	1087	7	249	249	NUM
inlawrev-3752	1087	8	procedures	procedure	NOUN
inlawrev-3752	1087	9	shall	shall	AUX
inlawrev-3752	1087	10	apply	apply	VERB
inlawrev-3752	1087	11	equally	equally	ADV
inlawrev-3752	1087	12	to	to	ADP
inlawrev-3752	1087	13	materials	material	NOUN
inlawrev-3752	1087	14	ofthe	ofthe	NOUN
inlawrev-3752	1087	15	supported	support	VERB
inlawrev-3752	1087	16	charity	charity	NOUN
inlawrev-3752	1087	17	itself	itself	PRON
inlawrev-3752	1087	18	and	and	CCONJ
inlawrev-3752	1087	19	those	those	PRON
inlawrev-3752	1087	20	of	of	ADP
inlawrev-3752	1087	21	its	its	PRON
inlawrev-3752	1087	22	affiliated	affiliated	ADJ
inlawrev-3752	1087	23	supporting	support	VERB
inlawrev-3752	1087	24	organizations	organization	NOUN
inlawrev-3752	1087	25	.	.	PUNCT
inlawrev-3752	1088	1	the	the	DET
inlawrev-3752	1088	2	supporting	support	VERB
inlawrev-3752	1088	3	organization	organization	NOUN
inlawrev-3752	1088	4	shall	shall	AUX
inlawrev-3752	1088	5	reimburse	reimburse	VERB
inlawrev-3752	1088	6	the	the	DET
inlawrev-3752	1088	7	supported	support	VERB
inlawrev-3752	1088	8	charity	charity	NOUN
inlawrev-3752	1088	9	for	for	ADP
inlawrev-3752	1088	10	its	its	PRON
inlawrev-3752	1088	11	actual	actual	ADJ
inlawrev-3752	1088	12	costs	cost	NOUN
inlawrev-3752	1088	13	in	in	ADP
inlawrev-3752	1088	14	complying	comply	VERB
inlawrev-3752	1088	15	with	with	ADP
inlawrev-3752	1088	16	the	the	DET
inlawrev-3752	1088	17	disclosure	disclosure	NOUN
inlawrev-3752	1088	18	requirement	requirement	NOUN
inlawrev-3752	1088	19	relative	relative	ADJ
inlawrev-3752	1088	20	to	to	ADP
inlawrev-3752	1088	21	the	the	DET
inlawrev-3752	1088	22	supporting	support	VERB
inlawrev-3752	1088	23	organization	organization	NOUN
inlawrev-3752	1088	24	.	.	PUNCT
inlawrev-3752	1089	1	the	the	DET
inlawrev-3752	1089	2	enactment	enactment	NOUN
inlawrev-3752	1089	3	of	of	ADP
inlawrev-3752	1089	4	this	this	DET
inlawrev-3752	1089	5	additional	additional	ADJ
inlawrev-3752	1089	6	disclosure	disclosure	NOUN
inlawrev-3752	1089	7	requirement	requirement	NOUN
inlawrev-3752	1089	8	would	would	AUX
inlawrev-3752	1089	9	dramatically	dramatically	ADV
inlawrev-3752	1089	10	increase	increase	VERB
inlawrev-3752	1089	11	the	the	DET
inlawrev-3752	1089	12	visibility	visibility	NOUN
inlawrev-3752	1089	13	and	and	CCONJ
inlawrev-3752	1089	14	transparency	transparency	NOUN
inlawrev-3752	1089	15	of	of	ADP
inlawrev-3752	1089	16	informational	informational	ADJ
inlawrev-3752	1089	17	returns	return	NOUN
inlawrev-3752	1089	18	of	of	ADP
inlawrev-3752	1089	19	supporting	support	VERB
inlawrev-3752	1089	20	organizations	organization	NOUN
inlawrev-3752	1089	21	.	.	PUNCT
inlawrev-3752	1090	1	members	member	NOUN
inlawrev-3752	1090	2	of	of	ADP
inlawrev-3752	1090	3	the	the	DET
inlawrev-3752	1090	4	public	public	NOUN
inlawrev-3752	1090	5	are	be	AUX
inlawrev-3752	1090	6	unlikely	unlikely	ADJ
inlawrev-3752	1090	7	to	to	PART
inlawrev-3752	1090	8	troll	troll	VERB
inlawrev-3752	1090	9	the	the	DET
inlawrev-3752	1090	10	internet	internet	NOUN
inlawrev-3752	1090	11	for	for	ADP
inlawrev-3752	1090	12	information	information	NOUN
inlawrev-3752	1090	13	on	on	ADP
inlawrev-3752	1090	14	nameless	nameless	ADJ
inlawrev-3752	1090	15	supporting	support	VERB
inlawrev-3752	1090	16	organizations	organization	NOUN
inlawrev-3752	1090	17	,	,	PUNCT
inlawrev-3752	1090	18	but	but	CCONJ
inlawrev-3752	1090	19	they	they	PRON
inlawrev-3752	1090	20	are	be	AUX
inlawrev-3752	1090	21	more	more	ADV
inlawrev-3752	1090	22	likely	likely	ADJ
inlawrev-3752	1090	23	to	to	PART
inlawrev-3752	1090	24	review	review	VERB
inlawrev-3752	1090	25	the	the	DET
inlawrev-3752	1090	26	financial	financial	ADJ
inlawrev-3752	1090	27	information	information	NOUN
inlawrev-3752	1090	28	of	of	ADP
inlawrev-3752	1090	29	charities	charity	NOUN
inlawrev-3752	1090	30	to	to	PART
inlawrev-3752	1090	31	which	which	PRON
inlawrev-3752	1090	32	they	they	PRON
inlawrev-3752	1090	33	donate	donate	VERB
inlawrev-3752	1090	34	.	.	PUNCT
inlawrev-3752	1091	1	when	when	SCONJ
inlawrev-3752	1091	2	donors	donor	NOUN
inlawrev-3752	1091	3	receive	receive	VERB
inlawrev-3752	1091	4	information	information	NOUN
inlawrev-3752	1091	5	about	about	ADP
inlawrev-3752	1091	6	their	their	PRON
inlawrev-3752	1091	7	charity	charity	NOUN
inlawrev-3752	1091	8	,	,	PUNCT
inlawrev-3752	1091	9	revealing	reveal	VERB
inlawrev-3752	1091	10	the	the	DET
inlawrev-3752	1091	11	existence	existence	NOUN
inlawrev-3752	1091	12	of	of	ADP
inlawrev-3752	1091	13	affiliated	affiliated	ADJ
inlawrev-3752	1091	14	supporting	support	VERB
inlawrev-3752	1091	15	organizations	organization	NOUN
inlawrev-3752	1091	16	,	,	PUNCT
inlawrev-3752	1091	17	the	the	DET
inlawrev-3752	1091	18	donors	donor	NOUN
inlawrev-3752	1091	19	(	(	PUNCT
inlawrev-3752	1091	20	and	and	CCONJ
inlawrev-3752	1091	21	the	the	DET
inlawrev-3752	1091	22	media	medium	NOUN
inlawrev-3752	1091	23	)	)	PUNCT
inlawrev-3752	1091	24	are	be	AUX
inlawrev-3752	1091	25	more	more	ADV
inlawrev-3752	1091	26	likely	likely	ADJ
inlawrev-3752	1091	27	to	to	PART
inlawrev-3752	1091	28	explore	explore	VERB
inlawrev-3752	1091	29	the	the	DET
inlawrev-3752	1091	30	supporting	support	VERB
inlawrev-3752	1091	31	organization	organization	NOUN
inlawrev-3752	1091	32	's	's	PART
inlawrev-3752	1091	33	materials	material	NOUN
inlawrev-3752	1091	34	as	as	ADV
inlawrev-3752	1091	35	well	well	ADV
inlawrev-3752	1091	36	.	.	PUNCT
inlawrev-3752	1092	1	the	the	DET
inlawrev-3752	1092	2	availability	availability	NOUN
inlawrev-3752	1092	3	of	of	ADP
inlawrev-3752	1092	4	this	this	DET
inlawrev-3752	1092	5	information	information	NOUN
inlawrev-3752	1092	6	is	be	AUX
inlawrev-3752	1092	7	increasing	increase	VERB
inlawrev-3752	1092	8	as	as	SCONJ
inlawrev-3752	1092	9	charities	charity	NOUN
inlawrev-3752	1092	10	choose	choose	VERB
inlawrev-3752	1092	11	to	to	PART
inlawrev-3752	1092	12	comply	comply	VERB
inlawrev-3752	1092	13	with	with	ADP
inlawrev-3752	1092	14	the	the	DET
inlawrev-3752	1092	15	disclosure	disclosure	NOUN
inlawrev-3752	1092	16	requirement	requirement	NOUN
inlawrev-3752	1092	17	through	through	ADP
inlawrev-3752	1092	18	web	web	NOUN
inlawrev-3752	1092	19	posting	post	VERB
inlawrev-3752	1092	20	on	on	ADP
inlawrev-3752	1092	21	sites	site	NOUN
inlawrev-3752	1092	22	such	such	ADJ
inlawrev-3752	1092	23	as	as	ADP
inlawrev-3752	1092	24	guidestar.^^^	guidestar.^^^	PROPN
inlawrev-3752	1092	25	the	the	DET
inlawrev-3752	1092	26	chronicle	chronicle	PROPN
inlawrev-3752	1092	27	ofphilanthropy	ofphilanthropy	VERB
inlawrev-3752	1092	28	story	story	NOUN
inlawrev-3752	1092	29	on	on	ADP
inlawrev-3752	1092	30	supporting	support	VERB
inlawrev-3752	1092	31	organization	organization	NOUN
inlawrev-3752	1092	32	abuse	abuse	NOUN
inlawrev-3752	1092	33	broke	break	VERB
inlawrev-3752	1092	34	based	base	VERB
inlawrev-3752	1092	35	upon	upon	SCONJ
inlawrev-3752	1092	36	information	information	NOUN
inlawrev-3752	1092	37	available	available	ADJ
inlawrev-3752	1092	38	on	on	ADP
inlawrev-3752	1092	39	guidestar	guidestar	NOUN
inlawrev-3752	1092	40	.	.	PUNCT
inlawrev-3752	1093	1	perhaps	perhaps	ADV
inlawrev-3752	1093	2	if	if	SCONJ
inlawrev-3752	1093	3	supporting	support	VERB
inlawrev-3752	1093	4	organization	organization	NOUN
inlawrev-3752	1093	5	returns	return	NOUN
inlawrev-3752	1093	6	were	be	AUX
inlawrev-3752	1093	7	more	more	ADV
inlawrev-3752	1093	8	widely	widely	ADV
inlawrev-3752	1093	9	posted	post	VERB
inlawrev-3752	1093	10	on	on	ADP
inlawrev-3752	1093	11	the	the	DET
inlawrev-3752	1093	12	web	web	NOUN
inlawrev-3752	1093	13	,	,	PUNCT
inlawrev-3752	1093	14	they	they	PRON
inlawrev-3752	1093	15	would	would	AUX
inlawrev-3752	1093	16	be	be	AUX
inlawrev-3752	1093	17	subject	subject	ADJ
inlawrev-3752	1093	18	to	to	ADP
inlawrev-3752	1093	19	greater	great	ADJ
inlawrev-3752	1093	20	exposure	exposure	NOUN
inlawrev-3752	1093	21	and	and	CCONJ
inlawrev-3752	1093	22	greater	great	ADJ
inlawrev-3752	1093	23	monitoring	monitoring	NOUN
inlawrev-3752	1093	24	.	.	PUNCT
inlawrev-3752	1094	1	supported	support	VERB
inlawrev-3752	1094	2	charities	charity	NOUN
inlawrev-3752	1094	3	could	could	AUX
inlawrev-3752	1094	4	simply	simply	ADV
inlawrev-3752	1094	5	provide	provide	VERB
inlawrev-3752	1094	6	a	a	DET
inlawrev-3752	1094	7	link	link	NOUN
inlawrev-3752	1094	8	to	to	ADP
inlawrev-3752	1094	9	supporting	support	VERB
inlawrev-3752	1094	10	organization	organization	NOUN
inlawrev-3752	1094	11	materials	material	NOUN
inlawrev-3752	1094	12	on	on	ADP
inlawrev-3752	1094	13	the	the	DET
inlawrev-3752	1094	14	website	website	NOUN
inlawrev-3752	1094	15	where	where	SCONJ
inlawrev-3752	1094	16	they	they	PRON
inlawrev-3752	1094	17	post	post	VERB
inlawrev-3752	1094	18	their	their	PRON
inlawrev-3752	1094	19	own	own	ADJ
inlawrev-3752	1094	20	.	.	PUNCT
inlawrev-3752	1095	1	reforming	reform	VERB
inlawrev-3752	1095	2	public	public	ADJ
inlawrev-3752	1095	3	disclosure	disclosure	NOUN
inlawrev-3752	1095	4	requirements	requirement	NOUN
inlawrev-3752	1095	5	to	to	PART
inlawrev-3752	1095	6	increase	increase	VERB
inlawrev-3752	1095	7	the	the	DET
inlawrev-3752	1095	8	number	number	NOUN
inlawrev-3752	1095	9	of	of	ADP
inlawrev-3752	1095	10	people	people	NOUN
inlawrev-3752	1095	11	who	who	PRON
inlawrev-3752	1095	12	are	be	AUX
inlawrev-3752	1095	13	likely	likely	ADJ
inlawrev-3752	1095	14	to	to	PART
inlawrev-3752	1095	15	see	see	VERB
inlawrev-3752	1095	16	the	the	DET
inlawrev-3752	1095	17	financial	financial	ADJ
inlawrev-3752	1095	18	returns	return	NOUN
inlawrev-3752	1095	19	is	be	AUX
inlawrev-3752	1095	20	an	an	DET
inlawrev-3752	1095	21	important	important	ADJ
inlawrev-3752	1095	22	first	first	ADJ
inlawrev-3752	1095	23	step	step	NOUN
inlawrev-3752	1095	24	.	.	PUNCT
inlawrev-3752	1096	1	additional	additional	ADJ
inlawrev-3752	1096	2	steps	step	NOUN
inlawrev-3752	1096	3	should	should	AUX
inlawrev-3752	1096	4	be	be	AUX
inlawrev-3752	1096	5	taken	take	VERB
inlawrev-3752	1096	6	,	,	PUNCT
inlawrev-3752	1096	7	however	however	ADV
inlawrev-3752	1096	8	,	,	PUNCT
inlawrev-3752	1096	9	to	to	PART
inlawrev-3752	1096	10	insure	insure	VERB
inlawrev-3752	1096	11	that	that	SCONJ
inlawrev-3752	1096	12	what	what	PRON
inlawrev-3752	1096	13	is	be	AUX
inlawrev-3752	1096	14	being	be	AUX
inlawrev-3752	1096	15	disclosed	disclose	VERB
inlawrev-3752	1096	16	,	,	PUNCT
inlawrev-3752	1096	17	and	and	CCONJ
inlawrev-3752	1096	18	the	the	DET
inlawrev-3752	1096	19	form	form	NOUN
inlawrev-3752	1096	20	in	in	ADP
inlawrev-3752	1096	21	which	which	PRON
inlawrev-3752	1096	22	it	it	PRON
inlawrev-3752	1096	23	is	be	AUX
inlawrev-3752	1096	24	conmiunicated	conmiunicate	VERB
inlawrev-3752	1096	25	,	,	PUNCT
inlawrev-3752	1096	26	is	be	AUX
inlawrev-3752	1096	27	helpful	helpful	ADJ
inlawrev-3752	1096	28	to	to	ADP
inlawrev-3752	1096	29	readers	reader	NOUN
inlawrev-3752	1096	30	.	.	PUNCT
inlawrev-3752	1097	1	as	as	SCONJ
inlawrev-3752	1097	2	nina	nina	PROPN
inlawrev-3752	1097	3	grimm	grimm	PROPN
inlawrev-3752	1097	4	has	have	AUX
inlawrev-3752	1097	5	argued	argue	VERB
inlawrev-3752	1097	6	,	,	PUNCT
inlawrev-3752	1097	7	"	"	PUNCT
inlawrev-3752	1097	8	[	[	X
inlawrev-3752	1097	9	t]o	t]o	NOUN
inlawrev-3752	1097	10	enhance	enhance	VERB
inlawrev-3752	1097	11	the	the	DET
inlawrev-3752	1097	12	standards	standard	NOUN
inlawrev-3752	1097	13	of	of	ADP
inlawrev-3752	1097	14	accountability	accountability	NOUN
inlawrev-3752	1097	15	,	,	PUNCT
inlawrev-3752	1097	16	states	state	NOUN
inlawrev-3752	1097	17	and	and	CCONJ
inlawrev-3752	1097	18	the	the	DET
inlawrev-3752	1097	19	federal	federal	ADJ
inlawrev-3752	1097	20	government	government	NOUN
inlawrev-3752	1097	21	should	should	AUX
inlawrev-3752	1097	22	consider	consider	VERB
inlawrev-3752	1097	23	reforming	reform	VERB
inlawrev-3752	1097	24	the	the	DET
inlawrev-3752	1097	25	types	type	NOUN
inlawrev-3752	1097	26	of	of	ADP
inlawrev-3752	1097	27	information	information	NOUN
inlawrev-3752	1097	28	and	and	CCONJ
inlawrev-3752	1097	29	format	format	NOUN
inlawrev-3752	1097	30	of	of	ADP
inlawrev-3752	1097	31	data	datum	NOUN
inlawrev-3752	1097	32	required	require	VERB
inlawrev-3752	1097	33	to	to	PART
inlawrev-3752	1097	34	be	be	AUX
inlawrev-3752	1097	35	disclosed	disclose	VERB
inlawrev-3752	1097	36	at	at	ADP
inlawrev-3752	1097	37	foundations	foundation	NOUN
inlawrev-3752	1097	38	'	'	PART
inlawrev-3752	1097	39	formation	formation	NOUN
inlawrev-3752	1097	40	,	,	PUNCT
inlawrev-3752	1097	41	application	application	NOUN
inlawrev-3752	1097	42	for	for	ADP
inlawrev-3752	1097	43	taxexempt	taxexempt	ADJ
inlawrev-3752	1097	44	status	status	NOUN
inlawrev-3752	1097	45	,	,	PUNCT
inlawrev-3752	1097	46	and	and	CCONJ
inlawrev-3752	1097	47	annually	annually	ADV
inlawrev-3752	1097	48	thereafter	thereafter	ADV
inlawrev-3752	1097	49	.	.	PUNCT
inlawrev-3752	1098	1	"^^"^	"^^"^	NOUN
inlawrev-3752	1098	2	there	there	PRON
inlawrev-3752	1098	3	is	be	VERB
inlawrev-3752	1098	4	much	much	ADJ
inlawrev-3752	1098	5	work	work	NOUN
inlawrev-3752	1098	6	to	to	PART
inlawrev-3752	1098	7	be	be	AUX
inlawrev-3752	1098	8	done	do	VERB
inlawrev-3752	1098	9	in	in	ADP
inlawrev-3752	1098	10	improving	improve	VERB
inlawrev-3752	1098	11	institutional	institutional	ADJ
inlawrev-3752	1098	12	transparency	transparency	NOUN
inlawrev-3752	1098	13	and	and	CCONJ
inlawrev-3752	1098	14	accountability.^^^	accountability.^^^	NOUN
inlawrev-3752	1098	15	broader	broad	ADJ
inlawrev-3752	1098	16	disclosure	disclosure	NOUN
inlawrev-3752	1098	17	of	of	ADP
inlawrev-3752	1098	18	supporting	support	VERB
inlawrev-3752	1098	19	organization	organization	NOUN
inlawrev-3752	1098	20	returns	return	NOUN
inlawrev-3752	1098	21	is	be	AUX
inlawrev-3752	1098	22	progress	progress	NOUN
inlawrev-3752	1098	23	toward	toward	ADP
inlawrev-3752	1098	24	this	this	DET
inlawrev-3752	1098	25	goal	goal	NOUN
inlawrev-3752	1098	26	.	.	PUNCT
inlawrev-3752	1099	1	the	the	DET
inlawrev-3752	1099	2	drawback	drawback	NOUN
inlawrev-3752	1099	3	to	to	ADP
inlawrev-3752	1099	4	revising	revise	VERB
inlawrev-3752	1099	5	the	the	DET
inlawrev-3752	1099	6	public	public	ADJ
inlawrev-3752	1099	7	disclosure	disclosure	NOUN
inlawrev-3752	1099	8	rules	rule	NOUN
inlawrev-3752	1099	9	is	be	AUX
inlawrev-3752	1099	10	that	that	SCONJ
inlawrev-3752	1099	11	it	it	PRON
inlawrev-3752	1099	12	adds	add	VERB
inlawrev-3752	1099	13	further	further	ADJ
inlawrev-3752	1099	14	burden	burden	NOUN
inlawrev-3752	1099	15	and	and	CCONJ
inlawrev-3752	1099	16	complexity	complexity	NOUN
inlawrev-3752	1099	17	to	to	ADP
inlawrev-3752	1099	18	a	a	DET
inlawrev-3752	1099	19	heavily	heavily	ADV
inlawrev-3752	1099	20	regulated	regulate	VERB
inlawrev-3752	1099	21	sector	sector	NOUN
inlawrev-3752	1099	22	.	.	PUNCT
inlawrev-3752	1100	1	over	over	ADP
inlawrev-3752	1100	2	-	-	PUNCT
inlawrev-3752	1100	3	regulation	regulation	NOUN
inlawrev-3752	1100	4	may	may	AUX
inlawrev-3752	1100	5	backfire	backfire	VERB
inlawrev-3752	1100	6	:	:	PUNCT
inlawrev-3752	1100	7	"	"	PUNCT
inlawrev-3752	1100	8	decision	decision	NOUN
inlawrev-3752	1100	9	-	-	PUNCT
inlawrev-3752	1100	10	makers	maker	NOUN
inlawrev-3752	1100	11	of	of	ADP
inlawrev-3752	1100	12	organizations	organization	NOUN
inlawrev-3752	1100	13	that	that	PRON
inlawrev-3752	1100	14	operate	operate	VERB
inlawrev-3752	1100	15	in	in	ADP
inlawrev-3752	1100	16	regulatory	regulatory	ADJ
inlawrev-3752	1100	17	environments	environment	NOUN
inlawrev-3752	1100	18	,	,	PUNCT
inlawrev-3752	1100	19	particularly	particularly	ADV
inlawrev-3752	1100	20	in	in	ADP
inlawrev-3752	1100	21	over	over	ADV
inlawrev-3752	1100	22	-	-	PUNCT
inlawrev-3752	1100	23	regulated	regulate	VERB
inlawrev-3752	1100	24	environments	environment	NOUN
inlawrev-3752	1100	25	such	such	ADJ
inlawrev-3752	1100	26	as	as	ADP
inlawrev-3752	1100	27	those	those	PRON
inlawrev-3752	1100	28	created	create	VERB
inlawrev-3752	1100	29	333	333	NUM
inlawrev-3752	1100	30	.	.	PUNCT
inlawrev-3752	1101	1	guidestar	guidestar	NOUN
inlawrev-3752	1101	2	is	be	AUX
inlawrev-3752	1101	3	a	a	DET
inlawrev-3752	1101	4	website	website	NOUN
inlawrev-3752	1101	5	run	run	VERB
inlawrev-3752	1101	6	by	by	ADP
inlawrev-3752	1101	7	philanthropic	philanthropic	NOUN
inlawrev-3752	1101	8	research	research	PROPN
inlawrev-3752	1101	9	institute	institute	PROPN
inlawrev-3752	1101	10	,	,	PUNCT
inlawrev-3752	1101	11	inc	inc	PROPN
inlawrev-3752	1101	12	.	.	PROPN
inlawrev-3752	1101	13	,	,	PUNCT
inlawrev-3752	1101	14	a	a	DET
inlawrev-3752	1101	15	nonprofit	nonprofit	ADJ
inlawrev-3752	1101	16	corporation	corporation	NOUN
inlawrev-3752	1101	17	.	.	PUNCT
inlawrev-3752	1102	1	the	the	DET
inlawrev-3752	1102	2	website	website	NOUN
inlawrev-3752	1102	3	provides	provide	VERB
inlawrev-3752	1102	4	information	information	NOUN
inlawrev-3752	1102	5	on	on	ADP
inlawrev-3752	1102	6	charities	charity	NOUN
inlawrev-3752	1102	7	(	(	PUNCT
inlawrev-3752	1102	8	including	include	VERB
inlawrev-3752	1102	9	tax	tax	NOUN
inlawrev-3752	1102	10	returns	return	NOUN
inlawrev-3752	1102	11	)	)	PUNCT
inlawrev-3752	1102	12	.	.	PUNCT
inlawrev-3752	1103	1	see	see	VERB
inlawrev-3752	1103	2	www.guidestar.org	www.guidestar.org	NOUN
inlawrev-3752	1103	3	(	(	PUNCT
inlawrev-3752	1103	4	last	last	ADJ
inlawrev-3752	1103	5	visited	visit	VERB
inlawrev-3752	1103	6	feb	feb	PROPN
inlawrev-3752	1103	7	.	.	PROPN
inlawrev-3752	1103	8	21	21	NUM
inlawrev-3752	1103	9	,	,	PUNCT
inlawrev-3752	1103	10	2006	2006	NUM
inlawrev-3752	1103	11	)	)	PUNCT
inlawrev-3752	1103	12	.	.	PUNCT
inlawrev-3752	1104	1	334	334	NUM
inlawrev-3752	1104	2	.	.	PUNCT
inlawrev-3752	1105	1	nina	nina	PROPN
inlawrev-3752	1105	2	j.	j.	PROPN
inlawrev-3752	1105	3	crimm	crimm	PROPN
inlawrev-3752	1105	4	,	,	PUNCT
inlawrev-3752	1105	5	a	a	DET
inlawrev-3752	1105	6	case	case	NOUN
inlawrev-3752	1105	7	study	study	NOUN
inlawrev-3752	1105	8	ofa	ofa	PROPN
inlawrev-3752	1105	9	private	private	PROPN
inlawrev-3752	1105	10	foundation	foundation	NOUN
inlawrev-3752	1105	11	's	's	PART
inlawrev-3752	1105	12	governance	governance	NOUN
inlawrev-3752	1105	13	and	and	CCONJ
inlawrev-3752	1105	14	self	self	NOUN
inlawrev-3752	1105	15	-	-	PUNCT
inlawrev-3752	1105	16	interested	interested	ADJ
inlawrev-3752	1105	17	fiduciaries	fiduciary	NOUN
inlawrev-3752	1105	18	callsfor	callsfor	ADP
inlawrev-3752	1105	19	further	further	ADJ
inlawrev-3752	1105	20	regulation	regulation	NOUN
inlawrev-3752	1105	21	,	,	PUNCT
inlawrev-3752	1105	22	50	50	NUM
inlawrev-3752	1105	23	emory	emory	PROPN
inlawrev-3752	1105	24	l.j	l.j	PROPN
inlawrev-3752	1105	25	.	.	PROPN
inlawrev-3752	1105	26	1093	1093	NUM
inlawrev-3752	1105	27	,	,	PUNCT
inlawrev-3752	1105	28	1188	1188	NUM
inlawrev-3752	1105	29	(	(	PUNCT
inlawrev-3752	1105	30	2001	2001	NUM
inlawrev-3752	1105	31	)	)	PUNCT
inlawrev-3752	1105	32	.	.	PUNCT
inlawrev-3752	1106	1	335	335	NUM
inlawrev-3752	1106	2	.	.	PUNCT
inlawrev-3752	1107	1	see	see	VERB
inlawrev-3752	1107	2	frances	frances	PROPN
inlawrev-3752	1107	3	r.	r.	PROPN
inlawrev-3752	1107	4	hill	hill	PROPN
inlawrev-3752	1107	5	,	,	PUNCT
inlawrev-3752	1107	6	targeting	target	VERB
inlawrev-3752	1107	7	exemption	exemption	NOUN
inlawrev-3752	1107	8	for	for	ADP
inlawrev-3752	1107	9	charitable	charitable	ADJ
inlawrev-3752	1107	10	efficiency	efficiency	NOUN
inlawrev-3752	1107	11	:	:	PUNCT
inlawrev-3752	1107	12	designing	design	VERB
inlawrev-3752	1107	13	a	a	DET
inlawrev-3752	1107	14	nondiversion	nondiversion	NOUN
inlawrev-3752	1107	15	constraint	constraint	NOUN
inlawrev-3752	1107	16	,	,	PUNCT
inlawrev-3752	1107	17	56	56	NUM
inlawrev-3752	1107	18	smu	smu	PROPN
inlawrev-3752	1107	19	l.	l.	PROPN
inlawrev-3752	1107	20	rev	rev	PROPN
inlawrev-3752	1107	21	.	.	PROPN
inlawrev-3752	1107	22	675	675	NUM
inlawrev-3752	1107	23	,	,	PUNCT
inlawrev-3752	1107	24	717	717	NUM
inlawrev-3752	1107	25	(	(	PUNCT
inlawrev-3752	1107	26	2003	2003	NUM
inlawrev-3752	1107	27	)	)	PUNCT
inlawrev-3752	1107	28	(	(	PUNCT
inlawrev-3752	1107	29	"	"	PUNCT
inlawrev-3752	1107	30	the	the	DET
inlawrev-3752	1107	31	nondiversion	nondiversion	NOUN
inlawrev-3752	1107	32	constraint	constraint	NOUN
inlawrev-3752	1107	33	.	.	PUNCT
inlawrev-3752	1107	34	.	.	PUNCT
inlawrev-3752	1107	35	.	.	PUNCT
inlawrev-3752	1108	1	provid[es	provid[es	PROPN
inlawrev-3752	1108	2	]	]	PUNCT
inlawrev-3752	1108	3	the	the	DET
inlawrev-3752	1108	4	basis	basis	NOUN
inlawrev-3752	1108	5	for	for	ADP
inlawrev-3752	1108	6	operational	operational	ADJ
inlawrev-3752	1108	7	transparency	transparency	NOUN
inlawrev-3752	1108	8	.	.	PUNCT
inlawrev-3752	1108	9	.	.	PUNCT
inlawrev-3752	1108	10	.	.	PUNCT
inlawrev-3752	1108	11	.	.	PUNCT
inlawrev-3752	1109	1	[	[	X
inlawrev-3752	1109	2	and	and	CCONJ
inlawrev-3752	1109	3	]	]	AUX
inlawrev-3752	1109	4	establishes	establish	VERB
inlawrev-3752	1109	5	a	a	DET
inlawrev-3752	1109	6	workable	workable	ADJ
inlawrev-3752	1109	7	framework	framework	NOUN
inlawrev-3752	1109	8	for	for	ADP
inlawrev-3752	1109	9	meaningful	meaningful	ADJ
inlawrev-3752	1109	10	participation	participation	NOUN
inlawrev-3752	1109	11	and	and	CCONJ
inlawrev-3752	1109	12	accountability	accountability	NOUN
inlawrev-3752	1109	13	within	within	ADP
inlawrev-3752	1109	14	exempt	exempt	ADJ
inlawrev-3752	1109	15	organizations	organization	NOUN
inlawrev-3752	1109	16	.	.	PUNCT
inlawrev-3752	1109	17	"	"	PUNCT
inlawrev-3752	1109	18	)	)	PUNCT
inlawrev-3752	1109	19	.	.	PUNCT
inlawrev-3752	1110	1	250	250	NUM
inlawrev-3752	1110	2	indiana	indiana	PROPN
inlawrev-3752	1110	3	law	law	PROPN
inlawrev-3752	1110	4	review	review	NOUN
inlawrev-3752	1110	5	[	[	X
inlawrev-3752	1110	6	vol	vol	NOUN
inlawrev-3752	1110	7	.	.	PUNCT
inlawrev-3752	1110	8	39:207	39:207	NOUN
inlawrev-3752	1110	9	in	in	ADP
inlawrev-3752	1110	10	the	the	DET
inlawrev-3752	1110	11	area	area	NOUN
inlawrev-3752	1110	12	of	of	ADP
inlawrev-3752	1110	13	taxation	taxation	NOUN
inlawrev-3752	1110	14	,	,	PUNCT
inlawrev-3752	1110	15	unfortunately	unfortunately	ADV
inlawrev-3752	1110	16	may	may	AUX
inlawrev-3752	1110	17	establish	establish	VERB
inlawrev-3752	1110	18	institutional	institutional	ADJ
inlawrev-3752	1110	19	standards	standard	NOUN
inlawrev-3752	1110	20	and	and	CCONJ
inlawrev-3752	1110	21	systems	system	NOUN
inlawrev-3752	1110	22	primarily	primarily	ADV
inlawrev-3752	1110	23	focused	focus	VERB
inlawrev-3752	1110	24	on	on	ADP
inlawrev-3752	1110	25	minimal	minimal	ADJ
inlawrev-3752	1110	26	satisfaction	satisfaction	NOUN
inlawrev-3752	1110	27	ofthe	ofthe	VERB
inlawrev-3752	1110	28	regulatory	regulatory	ADJ
inlawrev-3752	1110	29	requirements	requirement	NOUN
inlawrev-3752	1110	30	rather	rather	ADV
inlawrev-3752	1110	31	than	than	ADP
inlawrev-3752	1110	32	guided	guide	VERB
inlawrev-3752	1110	33	by	by	ADP
inlawrev-3752	1110	34	an	an	DET
inlawrev-3752	1110	35	enthusiastic	enthusiastic	ADJ
inlawrev-3752	1110	36	promotion	promotion	NOUN
inlawrev-3752	1110	37	of	of	ADP
inlawrev-3752	1110	38	their	their	PRON
inlawrev-3752	1110	39	purposes	purpose	NOUN
inlawrev-3752	1110	40	.	.	PUNCT
inlawrev-3752	1111	1	"^^^	"^^^	PUNCT
inlawrev-3752	1112	1	the	the	DET
inlawrev-3752	1112	2	additional	additional	ADJ
inlawrev-3752	1112	3	regulatory	regulatory	ADJ
inlawrev-3752	1112	4	burden	burden	NOUN
inlawrev-3752	1112	5	here	here	ADV
inlawrev-3752	1112	6	,	,	PUNCT
inlawrev-3752	1112	7	however	however	ADV
inlawrev-3752	1112	8	,	,	PUNCT
inlawrev-3752	1112	9	is	be	AUX
inlawrev-3752	1112	10	minimal	minimal	ADJ
inlawrev-3752	1112	11	compared	compare	VERB
inlawrev-3752	1112	12	to	to	ADP
inlawrev-3752	1112	13	the	the	DET
inlawrev-3752	1112	14	alternative	alternative	ADJ
inlawrev-3752	1112	15	solutions	solution	NOUN
inlawrev-3752	1112	16	.	.	PUNCT
inlawrev-3752	1113	1	the	the	DET
inlawrev-3752	1113	2	reports	report	NOUN
inlawrev-3752	1113	3	of	of	ADP
inlawrev-3752	1113	4	supporting	support	VERB
inlawrev-3752	1113	5	organization	organization	NOUN
inlawrev-3752	1113	6	abuse	abuse	NOUN
inlawrev-3752	1113	7	are	be	AUX
inlawrev-3752	1113	8	serious	serious	ADJ
inlawrev-3752	1113	9	,	,	PUNCT
inlawrev-3752	1113	10	and	and	CCONJ
inlawrev-3752	1113	11	a	a	DET
inlawrev-3752	1113	12	serious	serious	ADJ
inlawrev-3752	1113	13	response	response	NOUN
inlawrev-3752	1113	14	is	be	AUX
inlawrev-3752	1113	15	needed	need	VERB
inlawrev-3752	1113	16	.	.	PUNCT
inlawrev-3752	1114	1	when	when	SCONJ
inlawrev-3752	1114	2	supported	support	VERB
inlawrev-3752	1114	3	charities	charity	NOUN
inlawrev-3752	1114	4	abide	abide	NOUN
inlawrev-3752	1114	5	by	by	ADP
inlawrev-3752	1114	6	the	the	DET
inlawrev-3752	1114	7	proposed	propose	VERB
inlawrev-3752	1114	8	enhanced	enhance	VERB
inlawrev-3752	1114	9	public	public	ADJ
inlawrev-3752	1114	10	disclosure	disclosure	NOUN
inlawrev-3752	1114	11	rules	rule	NOUN
inlawrev-3752	1114	12	with	with	ADP
inlawrev-3752	1114	13	respect	respect	NOUN
inlawrev-3752	1114	14	to	to	ADP
inlawrev-3752	1114	15	their	their	PRON
inlawrev-3752	1114	16	affiliated	affiliate	VERB
inlawrev-3752	1114	17	supporting	support	VERB
inlawrev-3752	1114	18	organizations	organization	NOUN
inlawrev-3752	1114	19	,	,	PUNCT
inlawrev-3752	1114	20	the	the	DET
inlawrev-3752	1114	21	increased	increase	VERB
inlawrev-3752	1114	22	public	public	ADJ
inlawrev-3752	1114	23	scrutiny	scrutiny	NOUN
inlawrev-3752	1114	24	will	will	AUX
inlawrev-3752	1114	25	encourage	encourage	VERB
inlawrev-3752	1114	26	sounder	sounder	ADJ
inlawrev-3752	1114	27	compliance	compliance	NOUN
inlawrev-3752	1114	28	with	with	ADP
inlawrev-3752	1114	29	existing	exist	VERB
inlawrev-3752	1114	30	tax	tax	NOUN
inlawrev-3752	1114	31	laws	law	NOUN
inlawrev-3752	1114	32	.	.	PUNCT
inlawrev-3752	1115	1	if	if	SCONJ
inlawrev-3752	1115	2	,	,	PUNCT
inlawrev-3752	1115	3	however	however	ADV
inlawrev-3752	1115	4	,	,	PUNCT
inlawrev-3752	1115	5	abuses	abuse	NOUN
inlawrev-3752	1115	6	continue	continue	VERB
inlawrev-3752	1115	7	—	—	PUNCT
inlawrev-3752	1115	8	and	and	CCONJ
inlawrev-3752	1115	9	the	the	DET
inlawrev-3752	1115	10	choice	choice	NOUN
inlawrev-3752	1115	11	is	be	AUX
inlawrev-3752	1115	12	to	to	PART
inlawrev-3752	1115	13	either	either	CCONJ
inlawrev-3752	1115	14	eliminate	eliminate	VERB
inlawrev-3752	1115	15	type	type	NOUN
inlawrev-3752	1115	16	ni	ni	NOUN
inlawrev-3752	1115	17	supporting	support	VERB
inlawrev-3752	1115	18	organizations	organization	NOUN
inlawrev-3752	1115	19	or	or	CCONJ
inlawrev-3752	1115	20	to	to	PART
inlawrev-3752	1115	21	find	find	VERB
inlawrev-3752	1115	22	a	a	DET
inlawrev-3752	1115	23	way	way	NOUN
inlawrev-3752	1115	24	to	to	PART
inlawrev-3752	1115	25	control	control	VERB
inlawrev-3752	1115	26	them	they	PRON
inlawrev-3752	1115	27	—	—	PUNCT
inlawrev-3752	1115	28	the	the	DET
inlawrev-3752	1115	29	treasury	treasury	NOUN
inlawrev-3752	1115	30	should	should	AUX
inlawrev-3752	1115	31	consider	consider	VERB
inlawrev-3752	1115	32	enacting	enact	VERB
inlawrev-3752	1115	33	regulations	regulation	NOUN
inlawrev-3752	1115	34	that	that	PRON
inlawrev-3752	1115	35	require	require	VERB
inlawrev-3752	1115	36	the	the	DET
inlawrev-3752	1115	37	supported	support	VERB
inlawrev-3752	1115	38	charity	charity	NOUN
inlawrev-3752	1115	39	not	not	PART
inlawrev-3752	1115	40	only	only	ADV
inlawrev-3752	1115	41	to	to	PART
inlawrev-3752	1115	42	participate	participate	VERB
inlawrev-3752	1115	43	in	in	ADP
inlawrev-3752	1115	44	the	the	DET
inlawrev-3752	1115	45	public	public	ADJ
inlawrev-3752	1115	46	disclosure	disclosure	NOUN
inlawrev-3752	1115	47	process	process	NOUN
inlawrev-3752	1115	48	,	,	PUNCT
inlawrev-3752	1115	49	but	but	CCONJ
inlawrev-3752	1115	50	to	to	PART
inlawrev-3752	1115	51	assume	assume	VERB
inlawrev-3752	1115	52	full	full	ADJ
inlawrev-3752	1115	53	responsibility	responsibility	NOUN
inlawrev-3752	1115	54	for	for	ADP
inlawrev-3752	1115	55	monitoring	monitor	VERB
inlawrev-3752	1115	56	the	the	DET
inlawrev-3752	1115	57	activities	activity	NOUN
inlawrev-3752	1115	58	of	of	ADP
inlawrev-3752	1115	59	the	the	DET
inlawrev-3752	1115	60	supporting	support	VERB
inlawrev-3752	1115	61	organization	organization	NOUN
inlawrev-3752	1115	62	affiliated	affiliate	VERB
inlawrev-3752	1115	63	with	with	ADP
inlawrev-3752	1115	64	it	it	PRON
inlawrev-3752	1115	65	.	.	PUNCT
inlawrev-3752	1116	1	conclusion	conclusion	NOUN
inlawrev-3752	1116	2	supporting	support	VERB
inlawrev-3752	1116	3	organizations	organization	NOUN
inlawrev-3752	1116	4	are	be	AUX
inlawrev-3752	1116	5	versatile	versatile	ADJ
inlawrev-3752	1116	6	and	and	CCONJ
inlawrev-3752	1116	7	efficient	efficient	ADJ
inlawrev-3752	1116	8	vehicles	vehicle	NOUN
inlawrev-3752	1116	9	for	for	ADP
inlawrev-3752	1116	10	managing	manage	VERB
inlawrev-3752	1116	11	wealth	wealth	NOUN
inlawrev-3752	1116	12	for	for	ADP
inlawrev-3752	1116	13	charitable	charitable	ADJ
inlawrev-3752	1116	14	purposes	purpose	NOUN
inlawrev-3752	1116	15	.	.	PUNCT
inlawrev-3752	1117	1	they	they	PRON
inlawrev-3752	1117	2	are	be	AUX
inlawrev-3752	1117	3	also	also	ADV
inlawrev-3752	1117	4	susceptible	susceptible	ADJ
inlawrev-3752	1117	5	to	to	ADP
inlawrev-3752	1117	6	abuse	abuse	NOUN
inlawrev-3752	1117	7	and	and	CCONJ
inlawrev-3752	1117	8	overreaching	overreach	VERB
inlawrev-3752	1117	9	control	control	NOUN
inlawrev-3752	1117	10	.	.	PUNCT
inlawrev-3752	1118	1	for	for	ADP
inlawrev-3752	1118	2	supporting	support	VERB
inlawrev-3752	1118	3	organizations	organization	NOUN
inlawrev-3752	1118	4	to	to	PART
inlawrev-3752	1118	5	flourish	flourish	VERB
inlawrev-3752	1118	6	in	in	ADP
inlawrev-3752	1118	7	the	the	DET
inlawrev-3752	1118	8	current	current	ADJ
inlawrev-3752	1118	9	environment	environment	NOUN
inlawrev-3752	1118	10	of	of	ADP
inlawrev-3752	1118	11	institutional	institutional	ADJ
inlawrev-3752	1118	12	skepticism	skepticism	NOUN
inlawrev-3752	1118	13	,	,	PUNCT
inlawrev-3752	1118	14	they	they	PRON
inlawrev-3752	1118	15	must	must	AUX
inlawrev-3752	1118	16	submit	submit	VERB
inlawrev-3752	1118	17	to	to	ADP
inlawrev-3752	1118	18	greater	great	ADJ
inlawrev-3752	1118	19	levels	level	NOUN
inlawrev-3752	1118	20	of	of	ADP
inlawrev-3752	1118	21	transparency	transparency	NOUN
inlawrev-3752	1118	22	.	.	PUNCT
inlawrev-3752	1119	1	the	the	DET
inlawrev-3752	1119	2	supporting	support	VERB
inlawrev-3752	1119	3	organization	organization	NOUN
inlawrev-3752	1119	4	structure	structure	NOUN
inlawrev-3752	1119	5	is	be	AUX
inlawrev-3752	1119	6	not	not	PART
inlawrev-3752	1119	7	broken	break	VERB
inlawrev-3752	1119	8	.	.	PUNCT
inlawrev-3752	1120	1	although	although	SCONJ
inlawrev-3752	1120	2	complex	complex	ADJ
inlawrev-3752	1120	3	,	,	PUNCT
inlawrev-3752	1120	4	the	the	DET
inlawrev-3752	1120	5	rules	rule	NOUN
inlawrev-3752	1120	6	surrounding	surround	VERB
inlawrev-3752	1120	7	supporting	support	VERB
inlawrev-3752	1120	8	organizations	organization	NOUN
inlawrev-3752	1120	9	are	be	AUX
inlawrev-3752	1120	10	logical	logical	ADJ
inlawrev-3752	1120	11	and	and	CCONJ
inlawrev-3752	1120	12	were	be	AUX
inlawrev-3752	1120	13	designed	design	VERB
inlawrev-3752	1120	14	to	to	PART
inlawrev-3752	1120	15	enable	enable	VERB
inlawrev-3752	1120	16	the	the	DET
inlawrev-3752	1120	17	operation	operation	NOUN
inlawrev-3752	1120	18	of	of	ADP
inlawrev-3752	1120	19	a	a	DET
inlawrev-3752	1120	20	special	special	ADJ
inlawrev-3752	1120	21	kind	kind	NOUN
inlawrev-3752	1120	22	of	of	ADP
inlawrev-3752	1120	23	charity	charity	NOUN
inlawrev-3752	1120	24	—	—	PUNCT
inlawrev-3752	1120	25	one	one	NOUN
inlawrev-3752	1120	26	that	that	PRON
inlawrev-3752	1120	27	does	do	AUX
inlawrev-3752	1120	28	not	not	PART
inlawrev-3752	1120	29	fit	fit	VERB
inlawrev-3752	1120	30	soundly	soundly	ADV
inlawrev-3752	1120	31	in	in	ADP
inlawrev-3752	1120	32	the	the	DET
inlawrev-3752	1120	33	categories	category	NOUN
inlawrev-3752	1120	34	of	of	ADP
inlawrev-3752	1120	35	public	public	ADJ
inlawrev-3752	1120	36	charity	charity	NOUN
inlawrev-3752	1120	37	or	or	CCONJ
inlawrev-3752	1120	38	private	private	ADJ
inlawrev-3752	1120	39	foundation	foundation	NOUN
inlawrev-3752	1120	40	.	.	PUNCT
inlawrev-3752	1121	1	the	the	DET
inlawrev-3752	1121	2	intricate	intricate	ADJ
inlawrev-3752	1121	3	structure	structure	NOUN
inlawrev-3752	1121	4	of	of	ADP
inlawrev-3752	1121	5	the	the	DET
inlawrev-3752	1121	6	supporting	support	VERB
inlawrev-3752	1121	7	organization	organization	NOUN
inlawrev-3752	1121	8	rules	rule	NOUN
inlawrev-3752	1121	9	relies	rely	VERB
inlawrev-3752	1121	10	upon	upon	SCONJ
inlawrev-3752	1121	11	the	the	DET
inlawrev-3752	1121	12	charities	charity	NOUN
inlawrev-3752	1121	13	with	with	ADP
inlawrev-3752	1121	14	which	which	PRON
inlawrev-3752	1121	15	the	the	DET
inlawrev-3752	1121	16	supporting	support	VERB
inlawrev-3752	1121	17	organizations	organization	NOUN
inlawrev-3752	1121	18	affiliate	affiliate	NOUN
inlawrev-3752	1121	19	to	to	PART
inlawrev-3752	1121	20	serve	serve	VERB
inlawrev-3752	1121	21	as	as	ADP
inlawrev-3752	1121	22	checks	check	NOUN
inlawrev-3752	1121	23	on	on	ADP
inlawrev-3752	1121	24	the	the	DET
inlawrev-3752	1121	25	supporting	support	VERB
inlawrev-3752	1121	26	organization	organization	NOUN
inlawrev-3752	1121	27	.	.	PUNCT
inlawrev-3752	1122	1	the	the	DET
inlawrev-3752	1122	2	trouble	trouble	NOUN
inlawrev-3752	1122	3	and	and	CCONJ
inlawrev-3752	1122	4	scandals	scandal	NOUN
inlawrev-3752	1122	5	emerging	emerge	VERB
inlawrev-3752	1122	6	with	with	ADP
inlawrev-3752	1122	7	respect	respect	NOUN
inlawrev-3752	1122	8	to	to	ADP
inlawrev-3752	1122	9	supporting	support	VERB
inlawrev-3752	1122	10	organizations	organization	NOUN
inlawrev-3752	1122	11	do	do	AUX
inlawrev-3752	1122	12	not	not	PART
inlawrev-3752	1122	13	stem	stem	VERB
inlawrev-3752	1122	14	from	from	ADP
inlawrev-3752	1122	15	the	the	DET
inlawrev-3752	1122	16	fact	fact	NOUN
inlawrev-3752	1122	17	that	that	SCONJ
inlawrev-3752	1122	18	these	these	DET
inlawrev-3752	1122	19	organizations	organization	NOUN
inlawrev-3752	1122	20	are	be	AUX
inlawrev-3752	1122	21	inherently	inherently	ADV
inlawrev-3752	1122	22	bad	bad	ADJ
inlawrev-3752	1122	23	or	or	CCONJ
inlawrev-3752	1122	24	subject	subject	ADJ
inlawrev-3752	1122	25	to	to	ADP
inlawrev-3752	1122	26	abuse	abuse	NOUN
inlawrev-3752	1122	27	,	,	PUNCT
inlawrev-3752	1122	28	but	but	CCONJ
inlawrev-3752	1122	29	from	from	ADP
inlawrev-3752	1122	30	the	the	DET
inlawrev-3752	1122	31	fact	fact	NOUN
inlawrev-3752	1122	32	that	that	SCONJ
inlawrev-3752	1122	33	they	they	PRON
inlawrev-3752	1122	34	are	be	AUX
inlawrev-3752	1122	35	not	not	PART
inlawrev-3752	1122	36	being	be	AUX
inlawrev-3752	1122	37	overseen	oversee	VERB
inlawrev-3752	1122	38	as	as	SCONJ
inlawrev-3752	1122	39	originally	originally	ADV
inlawrev-3752	1122	40	designed	design	VERB
inlawrev-3752	1122	41	.	.	PUNCT
inlawrev-3752	1123	1	the	the	DET
inlawrev-3752	1123	2	current	current	ADJ
inlawrev-3752	1123	3	supporting	support	VERB
inlawrev-3752	1123	4	organization	organization	NOUN
inlawrev-3752	1123	5	regulations	regulation	NOUN
inlawrev-3752	1123	6	and	and	CCONJ
inlawrev-3752	1123	7	their	their	PRON
inlawrev-3752	1123	8	historical	historical	ADJ
inlawrev-3752	1123	9	enactment	enactment	NOUN
inlawrev-3752	1123	10	suggest	suggest	VERB
inlawrev-3752	1123	11	a	a	DET
inlawrev-3752	1123	12	presumption	presumption	NOUN
inlawrev-3752	1123	13	that	that	SCONJ
inlawrev-3752	1123	14	supporting	support	VERB
inlawrev-3752	1123	15	organizations	organization	NOUN
inlawrev-3752	1123	16	do	do	AUX
inlawrev-3752	1123	17	not	not	PART
inlawrev-3752	1123	18	require	require	VERB
inlawrev-3752	1123	19	the	the	DET
inlawrev-3752	1123	20	oversight	oversight	NOUN
inlawrev-3752	1123	21	of	of	ADP
inlawrev-3752	1123	22	the	the	DET
inlawrev-3752	1123	23	irs	irs	PROPN
inlawrev-3752	1123	24	—	—	PUNCT
inlawrev-3752	1123	25	and	and	CCONJ
inlawrev-3752	1123	26	the	the	DET
inlawrev-3752	1123	27	more	more	ADV
inlawrev-3752	1123	28	stringent	stringent	ADJ
inlawrev-3752	1123	29	rules	rule	NOUN
inlawrev-3752	1123	30	that	that	PRON
inlawrev-3752	1123	31	apply	apply	VERB
inlawrev-3752	1123	32	to	to	ADP
inlawrev-3752	1123	33	private	private	ADJ
inlawrev-3752	1123	34	foundations—^because	foundations—^because	NOUN
inlawrev-3752	1123	35	oftheir	oftheir	ADP
inlawrev-3752	1123	36	close	close	ADJ
inlawrev-3752	1123	37	working	working	NOUN
inlawrev-3752	1123	38	relationship	relationship	NOUN
inlawrev-3752	1123	39	with	with	ADP
inlawrev-3752	1123	40	publicly	publicly	ADV
inlawrev-3752	1123	41	supported	support	VERB
inlawrev-3752	1123	42	charities	charity	NOUN
inlawrev-3752	1123	43	.	.	PUNCT
inlawrev-3752	1124	1	publicly	publicly	ADV
inlawrev-3752	1124	2	supported	support	VERB
inlawrev-3752	1124	3	charities	charity	NOUN
inlawrev-3752	1124	4	are	be	AUX
inlawrev-3752	1124	5	monitored	monitor	VERB
inlawrev-3752	1124	6	by	by	ADP
inlawrev-3752	1124	7	their	their	PRON
inlawrev-3752	1124	8	donors	donor	NOUN
inlawrev-3752	1124	9	,	,	PUNCT
inlawrev-3752	1124	10	and	and	CCONJ
inlawrev-3752	1124	11	the	the	DET
inlawrev-3752	1124	12	charities	charity	NOUN
inlawrev-3752	1124	13	in	in	ADP
inlawrev-3752	1124	14	turn	turn	NOUN
inlawrev-3752	1124	15	are	be	AUX
inlawrev-3752	1124	16	expected	expect	VERB
inlawrev-3752	1124	17	to	to	PART
inlawrev-3752	1124	18	monitor	monitor	VERB
inlawrev-3752	1124	19	the	the	DET
inlawrev-3752	1124	20	activities	activity	NOUN
inlawrev-3752	1124	21	of	of	ADP
inlawrev-3752	1124	22	their	their	PRON
inlawrev-3752	1124	23	affiliated	affiliate	VERB
inlawrev-3752	1124	24	supporting	support	VERB
inlawrev-3752	1124	25	organizations	organization	NOUN
inlawrev-3752	1124	26	.	.	PUNCT
inlawrev-3752	1125	1	resting	rest	VERB
inlawrev-3752	1125	2	full	full	ADJ
inlawrev-3752	1125	3	responsibility	responsibility	NOUN
inlawrev-3752	1125	4	for	for	ADP
inlawrev-3752	1125	5	the	the	DET
inlawrev-3752	1125	6	oversight	oversight	NOUN
inlawrev-3752	1125	7	of	of	ADP
inlawrev-3752	1125	8	supporting	support	VERB
inlawrev-3752	1125	9	organizations	organization	NOUN
inlawrev-3752	1125	10	on	on	ADP
inlawrev-3752	1125	11	the	the	DET
inlawrev-3752	1125	12	charities	charity	NOUN
inlawrev-3752	1125	13	they	they	PRON
inlawrev-3752	1125	14	support	support	VERB
inlawrev-3752	1125	15	may	may	AUX
inlawrev-3752	1125	16	be	be	AUX
inlawrev-3752	1125	17	a	a	DET
inlawrev-3752	1125	18	burdensome	burdensome	ADJ
inlawrev-3752	1125	19	solution	solution	NOUN
inlawrev-3752	1125	20	,	,	PUNCT
inlawrev-3752	1125	21	but	but	CCONJ
inlawrev-3752	1125	22	the	the	DET
inlawrev-3752	1125	23	cooperation	cooperation	NOUN
inlawrev-3752	1125	24	of	of	ADP
inlawrev-3752	1125	25	the	the	DET
inlawrev-3752	1125	26	supported	support	VERB
inlawrev-3752	1125	27	charities	charity	NOUN
inlawrev-3752	1125	28	in	in	ADP
inlawrev-3752	1125	29	increasing	increase	VERB
inlawrev-3752	1125	30	public	public	ADJ
inlawrev-3752	1125	31	surveillance	surveillance	NOUN
inlawrev-3752	1125	32	is	be	AUX
inlawrev-3752	1125	33	a	a	DET
inlawrev-3752	1125	34	reasonable	reasonable	ADJ
inlawrev-3752	1125	35	336	336	NUM
inlawrev-3752	1125	36	.	.	PUNCT
inlawrev-3752	1126	1	nina	nina	PROPN
inlawrev-3752	1126	2	j.	j.	PROPN
inlawrev-3752	1126	3	crimm	crimm	PROPN
inlawrev-3752	1126	4	,	,	PUNCT
inlawrev-3752	1126	5	through	through	ADP
inlawrev-3752	1126	6	a	a	DET
inlawrev-3752	1126	7	post	post	ADJ
inlawrev-3752	1126	8	-	-	PROPN
inlawrev-3752	1126	9	september	september	ADJ
inlawrev-3752	1126	10	11	11	NUM
inlawrev-3752	1126	11	looking	look	VERB
inlawrev-3752	1126	12	glass	glass	NOUN
inlawrev-3752	1126	13	:	:	PUNCT
inlawrev-3752	1126	14	assessing	assess	VERB
inlawrev-3752	1126	15	the	the	DET
inlawrev-3752	1126	16	roles	role	NOUN
inlawrev-3752	1126	17	of	of	ADP
inlawrev-3752	1126	18	federal	federal	ADJ
inlawrev-3752	1126	19	taxlaws	taxlaw	NOUN
inlawrev-3752	1126	20	and	and	CCONJ
inlawrev-3752	1126	21	tax	tax	NOUN
inlawrev-3752	1126	22	policiesapplicable	policiesapplicable	ADJ
inlawrev-3752	1126	23	to	to	ADP
inlawrev-3752	1126	24	global	global	ADJ
inlawrev-3752	1126	25	philanthropy	philanthropy	NOUN
inlawrev-3752	1126	26	by	by	ADP
inlawrev-3752	1126	27	private	private	ADJ
inlawrev-3752	1126	28	foundations	foundation	NOUN
inlawrev-3752	1126	29	and	and	CCONJ
inlawrev-3752	1126	30	their	their	PRON
inlawrev-3752	1126	31	donors	donor	NOUN
inlawrev-3752	1126	32	,	,	PUNCT
inlawrev-3752	1126	33	23	23	NUM
inlawrev-3752	1126	34	va	va	NOUN
inlawrev-3752	1126	35	.	.	PROPN
inlawrev-3752	1126	36	taxrev	taxrev	PROPN
inlawrev-3752	1126	37	.	.	PUNCT
inlawrev-3752	1127	1	1	1	NUM
inlawrev-3752	1127	2	,	,	PUNCT
inlawrev-3752	1127	3	154	154	NUM
inlawrev-3752	1127	4	(	(	PUNCT
inlawrev-3752	1127	5	2003	2003	NUM
inlawrev-3752	1127	6	)	)	PUNCT
inlawrev-3752	1127	7	.	.	PUNCT
inlawrev-3752	1128	1	2006	2006	NUM
inlawrev-3752	1128	2	]	]	PUNCT
inlawrev-3752	1128	3	supporting	support	VERB
inlawrev-3752	1128	4	the	the	DET
inlawrev-3752	1128	5	supporting	support	VERB
inlawrev-3752	1128	6	organization	organization	NOUN
inlawrev-3752	1128	7	25	25	NUM
inlawrev-3752	1128	8	1	1	NUM
inlawrev-3752	1128	9	responsibility	responsibility	NOUN
inlawrev-3752	1128	10	.	.	PUNCT
inlawrev-3752	1129	1	supported	support	VERB
inlawrev-3752	1129	2	charities	charity	NOUN
inlawrev-3752	1129	3	must	must	AUX
inlawrev-3752	1129	4	assist	assist	VERB
inlawrev-3752	1129	5	the	the	DET
inlawrev-3752	1129	6	public	public	NOUN
inlawrev-3752	1129	7	and	and	CCONJ
inlawrev-3752	1129	8	the	the	DET
inlawrev-3752	1129	9	media	medium	NOUN
inlawrev-3752	1129	10	to	to	PART
inlawrev-3752	1129	11	monitor	monitor	VERB
inlawrev-3752	1129	12	the	the	DET
inlawrev-3752	1129	13	actions	action	NOUN
inlawrev-3752	1129	14	of	of	ADP
inlawrev-3752	1129	15	these	these	DET
inlawrev-3752	1129	16	supporting	support	VERB
inlawrev-3752	1129	17	organizations	organization	NOUN
inlawrev-3752	1129	18	,	,	PUNCT
inlawrev-3752	1129	19	and	and	CCONJ
inlawrev-3752	1129	20	they	they	PRON
inlawrev-3752	1129	21	can	can	AUX
inlawrev-3752	1129	22	most	most	ADV
inlawrev-3752	1129	23	effectively	effectively	ADV
inlawrev-3752	1129	24	cooperate	cooperate	VERB
inlawrev-3752	1129	25	with	with	ADP
inlawrev-3752	1129	26	the	the	DET
inlawrev-3752	1129	27	public	public	NOUN
inlawrev-3752	1129	28	by	by	ADP
inlawrev-3752	1129	29	sharing	share	VERB
inlawrev-3752	1129	30	information	information	NOUN
inlawrev-3752	1129	31	.	.	PUNCT
inlawrev-3752	1130	1	amending	amend	VERB
inlawrev-3752	1130	2	the	the	DET
inlawrev-3752	1130	3	public	public	ADJ
inlawrev-3752	1130	4	disclosure	disclosure	NOUN
inlawrev-3752	1130	5	regulations	regulation	NOUN
inlawrev-3752	1130	6	to	to	PART
inlawrev-3752	1130	7	require	require	VERB
inlawrev-3752	1130	8	supported	support	VERB
inlawrev-3752	1130	9	charities	charity	NOUN
inlawrev-3752	1130	10	to	to	PART
inlawrev-3752	1130	11	disclose	disclose	VERB
inlawrev-3752	1130	12	the	the	DET
inlawrev-3752	1130	13	information	information	NOUN
inlawrev-3752	1130	14	returns	return	VERB
inlawrev-3752	1130	15	ofthe	ofthe	ADJ
inlawrev-3752	1130	16	supporting	support	VERB
inlawrev-3752	1130	17	organizations	organization	NOUN
inlawrev-3752	1130	18	with	with	ADP
inlawrev-3752	1130	19	which	which	PRON
inlawrev-3752	1130	20	they	they	PRON
inlawrev-3752	1130	21	affiliate	affiliate	NOUN
inlawrev-3752	1130	22	will	will	AUX
inlawrev-3752	1130	23	increase	increase	VERB
inlawrev-3752	1130	24	the	the	DET
inlawrev-3752	1130	25	transparency	transparency	NOUN
inlawrev-3752	1130	26	of	of	ADP
inlawrev-3752	1130	27	supporting	support	VERB
inlawrev-3752	1130	28	organizations	organization	NOUN
inlawrev-3752	1130	29	.	.	PUNCT
inlawrev-3752	1131	1	it	it	PRON
inlawrev-3752	1131	2	will	will	AUX
inlawrev-3752	1131	3	also	also	ADV
inlawrev-3752	1131	4	result	result	VERB
inlawrev-3752	1131	5	in	in	ADP
inlawrev-3752	1131	6	wider	wide	ADJ
inlawrev-3752	1131	7	availability	availability	NOUN
inlawrev-3752	1131	8	of	of	ADP
inlawrev-3752	1131	9	this	this	DET
inlawrev-3752	1131	10	information	information	NOUN
inlawrev-3752	1131	11	and	and	CCONJ
inlawrev-3752	1131	12	help	help	VERB
inlawrev-3752	1131	13	to	to	PART
inlawrev-3752	1131	14	insure	insure	VERB
inlawrev-3752	1131	15	that	that	SCONJ
inlawrev-3752	1131	16	the	the	DET
inlawrev-3752	1131	17	supporting	support	VERB
inlawrev-3752	1131	18	organizations	organization	NOUN
inlawrev-3752	1131	19	behave	behave	VERB
inlawrev-3752	1131	20	ethically	ethically	ADV
inlawrev-3752	1131	21	and	and	CCONJ
inlawrev-3752	1131	22	appropriately	appropriately	ADV
inlawrev-3752	1131	23	.	.	PUNCT
inlawrev-3752	1132	1	charity	charity	NOUN
inlawrev-3752	1132	2	is	be	AUX
inlawrev-3752	1132	3	a	a	DET
inlawrev-3752	1132	4	virtue	virtue	NOUN
inlawrev-3752	1132	5	,	,	PUNCT
inlawrev-3752	1132	6	but	but	CCONJ
inlawrev-3752	1132	7	not	not	PART
inlawrev-3752	1132	8	all	all	DET
inlawrev-3752	1132	9	charities	charity	NOUN
inlawrev-3752	1132	10	are	be	AUX
inlawrev-3752	1132	11	virtuous	virtuous	ADJ
inlawrev-3752	1132	12	.	.	PUNCT
inlawrev-3752	1133	1	in	in	ADP
inlawrev-3752	1133	2	developing	develop	VERB
inlawrev-3752	1133	3	the	the	DET
inlawrev-3752	1133	4	notion	notion	NOUN
inlawrev-3752	1133	5	of	of	ADP
inlawrev-3752	1133	6	charitable	charitable	ADJ
inlawrev-3752	1133	7	accountability	accountability	NOUN
inlawrev-3752	1133	8	,	,	PUNCT
inlawrev-3752	1133	9	transparency	transparency	NOUN
inlawrev-3752	1133	10	is	be	AUX
inlawrev-3752	1133	11	essential	essential	ADJ
inlawrev-3752	1133	12	.	.	PUNCT
inlawrev-3752	1134	1	in	in	ADP
inlawrev-3752	1134	2	the	the	DET
inlawrev-3752	1134	3	context	context	NOUN
inlawrev-3752	1134	4	of	of	ADP
inlawrev-3752	1134	5	supporting	support	VERB
inlawrev-3752	1134	6	organizations	organization	NOUN
inlawrev-3752	1134	7	,	,	PUNCT
inlawrev-3752	1134	8	transparency	transparency	NOUN
inlawrev-3752	1134	9	can	can	AUX
inlawrev-3752	1134	10	transform	transform	VERB
inlawrev-3752	1134	11	a	a	DET
inlawrev-3752	1134	12	charitable	charitable	ADJ
inlawrev-3752	1134	13	structure	structure	NOUN
inlawrev-3752	1134	14	plagued	plague	VERB
inlawrev-3752	1134	15	by	by	ADP
inlawrev-3752	1134	16	exploitation	exploitation	NOUN
inlawrev-3752	1134	17	into	into	ADP
inlawrev-3752	1134	18	a	a	DET
inlawrev-3752	1134	19	philanthropic	philanthropic	NOUN
inlawrev-3752	1134	20	tool	tool	NOUN
inlawrev-3752	1134	21	full	full	ADJ
inlawrev-3752	1134	22	of	of	ADP
inlawrev-3752	1134	23	potential	potential	NOUN
inlawrev-3752	1134	24	.	.	PUNCT
inlawrev-3752	1135	1	252	252	NUM
inlawrev-3752	1135	2	indiana	indiana	PROPN
inlawrev-3752	1135	3	law	law	NOUN
inlawrev-3752	1135	4	review	review	NOUN
inlawrev-3752	1135	5	[	[	X
inlawrev-3752	1135	6	vol	vol	NOUN
inlawrev-3752	1135	7	.	.	PUNCT
inlawrev-3752	1135	8	39:207	39:207	NOUN
inlawrev-3752	1135	9	appendix	appendix	VERB
inlawrev-3752	1135	10	a	a	DET
inlawrev-3752	1135	11	supporting	support	VERB
inlawrev-3752	1135	12	organization	organization	NOUN
inlawrev-3752	1135	13	structure	structure	NOUN
inlawrev-3752	1135	14	type	type	NOUN
inlawrev-3752	1135	15	of	of	ADP
inlawrev-3752	1135	16	relationship	relationship	NOUN
inlawrev-3752	1135	17	test	test	NOUN
inlawrev-3752	1135	18	organizational	organizational	ADJ
inlawrev-3752	1135	19	test	test	NOUN
inlawrev-3752	1135	20	purposes	purpose	NOUN
inlawrev-3752	1135	21	limitation	limitation	NOUN
inlawrev-3752	1135	22	charity	charity	NOUN
inlawrev-3752	1135	23	specification	specification	NOUN
inlawrev-3752	1135	24	no	no	DET
inlawrev-3752	1135	25	"	"	PUNCT
inlawrev-3752	1135	26	disqualified	disqualify	VERB
inlawrev-3752	1135	27	persons	person	NOUN
inlawrev-3752	1135	28	"	"	PUNCT
inlawrev-3752	1135	29	control	control	NOUN
inlawrev-3752	1135	30	test	test	NOUN
inlawrev-3752	1135	31	permissible	permissible	ADJ
inlawrev-3752	1135	32	beneficiaries	beneficiary	NOUN
inlawrev-3752	1135	33	permissible	permissible	ADJ
inlawrev-3752	1135	34	activities	activity	NOUN
inlawrev-3752	1135	35	/lypen	/lypen	VERB
inlawrev-3752	1136	1	(	(	PUNCT
inlawrev-3752	1136	2	type	type	NOUN
inlawrev-3752	1136	3	responsiveness	responsiveness	NOUN
inlawrev-3752	1136	4	test	test	NOUN
inlawrev-3752	1136	5	and	and	CCONJ
inlawrev-3752	1136	6	integral	integral	ADJ
inlawrev-3752	1136	7	part	part	NOUN
inlawrev-3752	1136	8	test	test	NOUN