While I’m no fan of the Clintons, and believe that PWC took liberties with the accounting, I don’t understand this. Didn’t the Clintons file a non-profit return Form 990? And doesn’t that require a TIN from the IRS? And, if it’s a non-profit TIN, doesn’t that mean the IRS approved it?
Now, whether or not they actually operated as a charity instead of cover for a personal slush fund is a different issue. It’s here where PWC seems to have fallen down on the job as auditor.
Each separate corporate subsidiary has to apply for and obtain IRS recognition of 501(c)(3) status. Being a non-profit corporation does not automatically make it a charitable tax exempt corporation.