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Though it described itself as a political action committee, it never filed disclosure documents with the Federal Election Commission.
Mr. Obama's chief adviser on health care, Nancy-Ann DeParle, also filed disclosure forms with the White House.
The unsettled nature of the Republican presidential race was illustrated anew on Friday as candidates filed disclosure reports with the Federal Election Commission.
Failure to file a disclosure or lying on a filed disclosure can be evidence of tax fraud, and the penalties are severe.
'And now I would like the royalties.' " Mr. Obama's book had garnered nearly $9 million in sales by last March, when he filed disclosure forms.
Some nonprofit groups would still be able to run ads just before an election, provided they raised money only from individuals and filed disclosure reports.
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Those reports are not the same as Fbar disclosures, but the investigation of UBS could produce lists of client names and prompt the I.R.S. to look at whether those people filed disclosures.
The university says it must verify that all investigators of any new grant have filed disclosures and describe any conflicts, as well as the actions Emory took to manage them.
Federal regulations require part-time employees paid at executive rates to file disclosure reports.
In another notice, the I.R.S. said it would not require routine leasing transactions to file disclosure statements as tax shelters.
Mayor Michael R. Bloomberg, a billionaire who takes $1 a year from the city, is required to file disclosure forms each year.
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