You don’t need to be concerned about the TIN. Obtaining one would be one of the first orders of business for the fund, and they’ll obviously have to supply it to investors.
The more important issue is the reputation/track record of the persons responsible for creating and running the fund. If you’re dealing with first-rate people, they’ll be fastidious about tax compliance. If not, tax compliance may be the least of your worries, as this tax benefit will turn out to be pretty expensive if the investment doesn’t pan out. You may get some sense of this from their prospectus, but it would behoove you to do some due diligence beyond reading what they provide. At the least, Google the principal names in the prospectus and see what comes up.