STATE OF NEW YORI<

OFFICE OF TilE ATIORNEY GENERAL

(212) 416-8392
ERIC T. SCHNEIDERMAN

Division of Social Justice

Charities Bureau

Attorney General

June 9, 2016
Mr. Donald J. Trump, President
The Donald J. Trump Foundation
c/o Weiserrnazars LLP
60 Crossways Park Drive
Woodbury, New York 11797

Re:

The Donald J. Trump Foundation

Political Contributions

Dear Mr. Trump:

The Attorney General's Charities Bureau has responsibility for regulating New York notfor-profits, including your organization. One of our goals is to assure that the individuals
responsible for managing these organizations do not jeopardize their mission and their tax
exempt status by failing to comply with IRS rules governing their tax exempt status. Your
organization is receiving this letter because one or more political organizations have reported
that you have made a contribution.
The Internal Revenue Code prohibits organizations that are exempt from taxation under
Section 50l(c)(3) from contributing to political candidates, whether directly to the candidate's
campaign or indirectly through a political committee. See The Restriction of Political Campaign
Intervention by Section 501 (c)(3) Tax-Exempt Organizations posted by the IRS at
https://www.irs .gov/charities-non-profits/charitable-organizations/the-restriction-of-politicalcampaign-intervention-by-section-5 0 l -c-3-tax-exempt-organizations .
The relevant language from that publication states:
"Under the Internal Revenue Code, all section 50l(c)(3) organizations are absolutely prohibited
from directly or indirectly participating in, or intervening in, any political campaign on behalf of
(or in opposition to) any candidate for elective public office. Contributions to political campaign
funds or public statements of position (verbal or written) made on behalf of the organization in
favor of or in opposition to any candidate for public office clearly violate the prohibition against

political campaign activity. Violating this prohibition may result in denial or revocation oftaxexempt status and the imposition of certain excise taxes."
Additional guidance posted by the IRS at https://www.irs.gov/uac/election-yearactivi ti es-and-the-prohi bi ti on-on-po litical-campaign-intervention-for-sectio n-501-c-3organizati ons includes the following definition of Political Campaign Intervention:
"Political campaign intervention includes any and all activities that favor or oppose one or more
candidates for public office. The prohibition extends beyond candidate endorsements.
Contributions to political campaign funds or public statements of position (verbal or written)
made by or on behalf of an organization in favor of or in opposition to any candidate for public
office clearly violate the prohibition on political campaign intervention. Distributing statements
prepared by others that favor or oppose any candidate for public office will also violate the
prohibition. Allowing a candidate to use an organization's assets or facilities will also violate
the prohibition if other candidates are not given an equivalent opportunity ... "
The Attorney General's website has an FAQ on the same topic: posted at
https://www.charitiesnys.com/fags political new.html

May SOl(c) (3) organizations make a contribution to a candidate for office, a political party
or a political action committee?
No. Organizations that are exempt from taxation under section 501 (c)(3) of the Internal Revenue
Code are absolutely prohibited from contributing to a candidate for office, a political party or a
political action committee. An organization that violates this prohibition risks losing its tax
exemption and may also be in violation of state law.
Public campaign finance records posted by the Florida Department of State's Division of
Elections, a copy of which is enclosed, report that your organization has made the following a
political committee:
$25,000 on September 17, 2013 to And Justice for All
We request that, within 20 days of the date ofthis letter, you provide us with the
following information:
1)
2)
3)
4)

Whether the reported contribution or payment by your organization is accurate.

Whether the organization which received the contribution has returned it.
Your plans, if any, to obtain the return of the contribution or payment.
The dates, amounts and recipient of any political contributions made by your
organization from January 1, 2013 to the present.
5) For any contributions reported to us in response to nwnber 4 above, whether the
contributions have been returned and, if not, your plans to obtain return of the
contributions.
6) The steps, if any, you have taken to ensure that no political contributions are made in the
future.

Please sign your response.

Your response will be filed with and become a part of the official records of the Office of
Attorney General.

If you have any questions concerning this request, please contact me at the phone number
above or by email to Karin.kunstlergoldman@ag.ny.gov.
Sincerely,

~~--k~
Karin Kunstler Goldman
Assistant Attorney General
Deputy Bureau Chief