” it appears that the IRF Vaad Hagiyur is almost entirely affiliated with YCT”
Who are the members? I could not find them on the IRF web site.
I did notice that the IRF President, Secretary, and Treasurer are all musmachim of YU, not YCT. And the Treasurer is one of the featured rabbis on the RCA web site.
“the leadership overlap is so substantial that they would be considered related to YCT for IRS purposes”
That is nonsense and you should know that. And as a counterexample, Yeshiva University’s high schools and rabbinical school are separate institutions for IRS purposes.