I'm neither a tax lawyer nor a health care lawyer, so bear with me as I try to explain this one.
The Affordable Care Act of 2010 added the qualifying therapeutic discovery project program under Section 48D of the Internal Revenue Code. The IRS has now posted its notice as to how eligible taxpayers may apply for certification from the IRS of a qualified investment with respect to a qualifying therapeutic discovery project as eligible for a credit, or for certain taxpayers, a grant under the program.
The FOIA angle comes in at Section 10 of the Notice. The IRS explains that certain material must be disclosed pursuant to the law (and also includes the IRS belief that it will be withholding other material pursuant to FOIA exemptions 3 and 4). The Notice provides an address for FOIA requests for this information.
The Notice can be found here: Download Notice 2010-45
For more information on assistance requesting this information (or any other information subject to the FOIA) feel free to e-mail me at infoprivacylaw@yahoo.com.