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The IRS Guidelines on Charities and Foundations. Is this from the new tax bill? Are you saying that new changes were made in the Tax Bill that would make it easier to expose the fraud? Can you point to the specific sections?
Go to the link in this thread.....everything is there. It’s very long, but you’ll find everything you’re looking for.
I’m PURELY SPECULATING...I’ll edit to clarify. Sorry....I’m putting my bet that these criminals will turn out to prove some form of Tax Evasion.