<a href="https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;IRS_targeting_controversy" rel="nofollow">https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;IRS_targeting_controversy</a><p>&gt; Controversial intensive scrutiny of political groups<p>&gt; Beginning in March 2010, the IRS more closely scrutinized certain organizations applying for tax-exempt status under sections 501(c)(3) and 501(c)(4) of the Internal Revenue Code by focusing on groups with certain words in their names.[46][47][48] In May 2010, some employees of the &quot;Determinations Unit&quot; of the Cincinnati office of the IRS, which is tasked with reviewing applications pertaining to tax-exempt status, began developing a spreadsheet that became known as the &quot;Be On the Look Out&quot; list.<p>&gt; The list, first distributed in August 2010, suggested intensive scrutiny of applicants with names related to a number of political causes, including names related to the Tea Party movement and other conservative causes.[48] Eventually, IRS employees in at least Cincinnati, Ohio; El Monte, California; Laguna Niguel, California; and Washington, D.C.[49] applied closer scrutiny to applications from organizations that:[50][51][52]<p>&gt; referenced words such as &quot;Tea Party&quot;, &quot;Patriots&quot;, or &quot;9&#x2F;12 Project&quot;, &quot;progressive,&quot; &quot;occupy,&quot; &quot;Israel,&quot; &quot;open source software,&quot; &quot;medical marijuana&quot; and &quot;occupied territory advocacy&quot; in the case file;[47][48]