What is released here is a "Be On the LOokout" (aka "BOLO") list - instructions to examiners. It talks not about specific companies but about criterea for evaluating applications for not-for-profit status. Regarding Open Source organizations, it notes that applicants may be the for-profit developers or for-profit support providers for the software. The advice given to examiners is to take it to their manager, since no more specific guidance is or was then yet available.
http://democrats.waysandmeans.house.gov/sites/democrats.ways...
http://faif.us/cast/2011/jul/05/0x13/ http://faif.us/cast/2011/nov/11/0x1C/
Link to first broken, see post/comments at http://web.archive.org/web/20110828144502/http://blog.cashmu...