The Disastrous Legal Implications of the Trump Foundation’s Activities
The New York attorney general’s complaint tells the tale of a charity that flouted in every conceivable way the legal prohibition on 501(c)(3) campaign activity.
by Bob Bauer
Jun 15, 2018
3 minutes
The law governing the activity of charitable organizations can be complex, but on the question of whether 501(c)(3) charities can engage in political activity, it could not be more straightforward. They cannot. The IRS enforces an “absolute” prohibition on any intervention in political campaigns.
Whether such an intervention has occurred depends on the facts and circumstances, and sometimes there are close calls. None of those close calls are reflected in the New York attorney general's complaint against the Donald J. Trump Foundation, which tells the
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