A business engaged primarily in one or more of the following activities may not be treated as a non-listed business for purposes of this section: Serving as financial institutions or agents of financial institutions of any type purchase or sale to customers of motor vehicles of any kind, vessels, aircraft, farm equipment or mobile homes the practice of law, accountancy, or medicine auctioning of goods chartering or operation of ships, buses, or aircraft gaming of any kind (other than licensed parimutuel betting at race tracks) investment advisory services or investment banking services real estate brokerage pawn brokerage title insurance and real estate closing trade union activities and any other activities that may be specified by FinCEN. Examples of entities that exercise governmental authority include, but are not limited to, the New Jersey Turnpike Authority and the Port Authority of New York and New Jersey. Now that the golf course has been in business for over a year, they have begun taking credit cards and their cash deposits never exceed 10,000. At the time of the exemption, the golf course was a cash-only business making large cash deposits several times a week. An entity generally exercises governmental authority on behalf of the United States, a State, or a political subdivision, for purposes of paragraph (b)(3) of this section, only if its authorities include one or more of the powers to tax, to exercise the authority of eminent domain, or to exercise police powers with respect to matters within its jurisdiction. Anytown Bank formerly exempted Lies on the Green golf course from CTR reporting. A bank may treat a person as a governmental department, agency, or entity if the name of such person reasonably indicates that it is described in paragraph (b)(2) or (b)(3) of this section, or if such person is known generally in the community to be a State, the District of Columbia, a tribal government, a Territory or Insular Possession of the United States, or a political subdivision or a wholly-owned agency or instrumentality of any of the foregoing. (2 ) Governmental departments and agencies.
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