With Cronies and “Professional” Advisers, CEASELESSLY MILK AND BILK Federal, State, and Foreign Governments-- YET THE IRS, AND JUSTICE DEPARTMENT APPARENTLY STAND PAT, SO WHAT GIVES? CLOSING IN! President Trump MUST DECLASSIFY FISA Warrant Request Archive, and Keep His Promise to #DrainTheSwamp, YESTERDAY! 2 January 2019 Copyright Asserted by Charles K. Ortel
concerning the Bill, Hillary & Chelsea Clinton Foundation and its nonprofit affiliates (the “Clinton Foundation”) that is analyzed in the First Interim Report (the “First Foundation Report”), the Second Interim Report (the “Second Foundation Report”), and supporting materials (“Exhibits”) is derived chiefly from publicly available primary and secondary sources. No attempt has been made to verify the accuracy of underlying source material; however, every reasonable effort has been made to direct readers to public filings and other documents evaluated and mentioned in the First Foundation Report, the Second Foundation Report and these Exhibits. The analysis contained herein, together with accompanying Tables, Exhibits, and Appendices, does not constitute expert advice of any kind, whether legal, financial, accounting, policy, or otherwise. Readers are urged to evaluate relevant publicly available facts about the Clinton Foundation and other purported charities, in appropriate context, and to form their own independently derived conclusions.” Additional Details: www.charlesortel.com @CharlesOrtel @csthetruth Playlist: https://www.youtube.com/playlist?list=PLBlSynguD0vanqruwm6O9DRmOnODZvFGj Copyright Asserted by Charles K. Ortel
Work accelerates in 2019 to bring Clinton “Foundation” MALEFACTORS TO JUSTICE... https://www.youtube.com/watch?time_continue=5&v=_ppXMwvU1_c ...as focus MOUNTS on history of PROSECUTORIAL MISCONDUCT involving TEAM MUELLER https://www.washingtontimes.com/news/2019/jan/1/eric-dubelier-emerges-robert-muellers-top-courtroo/ FLAGRANT ABUSE OF CHARITY LAWS continues, barely hidden in plain sight in high tax states https://nypost.com/2018/12/29/legislators-spent-big-on-lavish-fundraisers-but-gave-no-grants-to-students/ Elements of a DEAL involving Assange may be emerging--his truthful testimony is CRUCIAL https://www.zerohedge.com/news/2019-01-02/giuliani-says-assange-should-not-be-prosecuted Willard “Mittens” Romney will never wake up to smell the coffee--REPREHENSIBLE opening moves https://www.politico.com/story/2019/01/02/ronna-mcdaniel-sides-with-trump-1077411 Credit markets are confirming worst fears for an end to the MANIPULATED RECOVERY https://www.zerohedge.com/news/2019-01-02/we-are-only-beginning-why-socgen-expects-50-drop Limited number of “news/analysis” portals, and pay platforms need to be BROKEN UP PRONTO https://www.theguardian.com/media/2019/jan/01/outrage-after-netflix-pulls-comedy-show-criticising-saudi-arabia Once powerful “magazines” are beclowning themselves with over-the-top predictions about Trump https://www.newsweek.com/donald-trump-resign-2019-family-immunity-1276990 PIGS ARE FLYING AGAIN--the former head of the FISHWRAPPER is taking mainstream media to task https://www.zerohedge.com/news/2019-01-02/former-ny-times-boss-slams-newspaper-over-anti-trump-coverage Primary season for the Democrats has barely started and it already looks like GONG SHOW RERUNS https://lidblog.com/pocahontas-warren-drinks/ The Seven Part Fox Series SCANDALOUS is a MUST WATCH AND SHARE--EXCELLENT BACKGROUND https://www.foxnews.com/shows/scandalous Copyright Asserted by Charles K. Ortel
Tax-Exempt Status of Clinton “Charities” 1 Failure to organize a truly independent legal entity on 23 October 1997 2 Materially false and misleading application for federal tax exemption submitted on 23 December 1997 3 Failure to submit a “short-period” report to the IRS concerning 1997 4 Illegal blending of purported charitable activities, with personal and political fundraising 5 Failure to register truthfully to solicit and to operate in numerous U.S. states and foreign nations 6 Failure to procure independent audits of financial statements, required under U.S. laws, since inception 7 Deceptive characterization of noncompliant “audits”, as compliant across state lines, using multiple means 8 Illegal change of purposes and of authorized activities--continuing failures to omit material facts 9 Illegal solicitation of funds using multiple means for unauthorized work outside of Little Rock, Arkansas 10 Obstruction of investigations by multiple government authorities 11 Use, by the Clinton Family, of purported charities to subsidize lavish lifestyles and amass personal wealth 12 Continuing failures to disclose more than insubstantial, illegal private gain and inurement 13 Intentional deception, by multiple means, of numerous counterparties including banks, across state lines 14 Illegal control of numerous “public charities” by the Clinton Family, particularly from 2 November 2013 on LIMITED, EVEN CURSORY DUE DILIGENCE WOULD CAUSE POTENTIAL DONORS TO FLEE Copyright Asserted by Charles K. Ortel
Charities with Donations One year ago, we pointed attention upon the Australian government’s support for the Clintons https://www.youtube.com/watch?v=qWogyiMbKGg&list=PLBlSynguD0vanqruwm6O9DRmOnODZvFGj&index=92&t=468s John Solomon has done excellent work weaving together thread connecting Australia to FRAUDS https://thehill.com/376858-australian-diplomat-whose-tip-prompted-fbis-russia-probe-has-tie-to-clintons On Australia, the real hero, to date, is our friend Michael Smith who continues to dog the Clintons https://www.michaelsmithnews.com/2016/11/a-summary-of-some-of-our-clinton-foundation-publications.html With regard to unpacking the Australian mess (involving Clinton), perhaps progress occurred https://twitter.com/anthonyjpratt2/status/1080164048816156672 https://twitter.com/anthonyjpratt2/status/1080479293094846465 Who is Anthony Pratt? https://en.wikipedia.org/wiki/Anthony_Pratt_(businessman) “In 2007, Pratt committed to former President Clinton’s Global Initiative to invest more than US$1 billion over the ensuing decade in recycling infrastructure and clean energy.[12] He fulfilled his pledge five years early.[30] In 2009, Pratt was honored by the New York-based Foreign Policy Association with its Corporate Social Responsibility Award.[31][32] Despite claims of substantial activity, Clinton charity filings do not explain Pratt’s PRECISE ROLES https://www.clintonfoundation.org/clinton-global-initiative/commitments-all?keywords=Pratt+Industries®ion=&year= Australian government is one of MANY that failed to do basic diligence on Clinton charities-why? https://www.clintonfoundation.org/main/news-and-media/press-releases-and-statements/press-release-irish-government-announces-agreement-with-clinton-foundation- to-su.html Early government support likely prompted UNITAID to allocate more than $600 million to FRAUDS https://unitaid.eu/assets/Unitaid-Audited-Financial-Report-for-the-year-ended-31-December-2016.pdf TICK TOCK! Copyright Asserted by Charles K. Ortel
FOUNDATION DONORS The IRS provides EXTENSIVE GUIDANCE and REGULATIONS barring TAXABLE EXPENDITURES https://www.irs.gov/irm/part7/irm_07-027-019#idm139780050861120 Private foundations MUST ensure that grants are made to lawfully organized, operated CHARITIES: “IRC 4945 contains excise taxes to discourage private foundations from engaging in legislative and political activities, making grants to individuals without prior approval of the Internal Revenue Service (Service), making grants to organizations (other than public charities) without exercising adequate control and supervision over the use thereof, and providing grants for non charitable purposes.” A donor must take care to monitor activities of grant recipients to guard against DIVERSIONS: “The diversion of grant funds by a grantee organization to any use not in furtherance of a purpose specified in the grant may result in the diverted portion of the grant being a taxable expenditure under IRC 4945(d)(4). However, the mere use of grant funds for activities not planned in the original budget is not treated as a diversion. The use of the grant funds must actually be inconsistent with the original purposes of the grant as described in the grant agreement. See Reg. 53.4945–5(e)(1).” The IRS relies upon private foundations, and their professional advisors to perform DUE DILIGENCE “A grant may be a taxable expenditure because the grantor private foundation did not comply with the requirements of IRC 4945(h) by not doing the following (a) It failed to conduct an appropriate pre-grant inquiry; (b) It failed to obtain the required grant agreement from the grantee; or (c) It failed to file one of the required grantor reports with the Service. See Reg. 53.4945–5(e)(3)”. ONGOING REVIEW OF VOLUMINOUS PUBLIC RECORDS PROVES THAT THE IRS HAS NOT YET DISCIPLINED NUMEROUS CLINTON FOUNDATION DONORS FOR THEIR TAXABLE EXPENDITURES Copyright Asserted by Charles K. Ortel
MASSIVE SUMS The IRS defines “Non Charitable Purposes” as follows “IRC 4945(d)(5) provides that the definition of "taxable expenditure" includes any amount paid or incurred by a private foundation for any purpose other than one described in IRC 170(c)(2)(B) (this provision serves as a "catch-all" prohibition). IRC 170(c)(2)(B) purposes include: (a) religious, charitable, scientific, literary, or educational purposes, or (b) to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or (c) for the prevention of cruelty to children or animals.” Thus, any expenditure for a purpose which is not described in IRC 170(c)(2)(B) is a taxable expenditure. See Reg. 53.4945–6(a). Unlike IRC 501(c)(3), which requires expenditures for nonexempt purposes to be more than insubstantial before loss of exemption occurs, IRC 4945(d)(5) imposes liability for excise tax under IRC 4945(a) on any expenditures for non exempt purposes, whether substantial or not. Thus, a private foundation could be liable for tax under IRC 4945(d)(5) for engaging in an activity which did not further an exempt purpose and yet retain its exempt status under IRC 501(c)(3) because the activity was insubstantial.” “Prohibited Expenditures” are defined as follows: “Expenditures that are subject to IRC 4945(d)(5) include all payments made to either individuals or organizations for non charitable purposes. These improper purposes include wrongful distributions, excessive compensation arrangements, and unreasonable payments for goods and services.” FORENSIC ACCOUNTING WORK CERTAINLY WILL CONFIRM THAT NO U.S. PRIVATE FOUNDATIONS SHOULD HAVE DONATED TO THE NETWORK OF CLINTON-RELATED ENTITIES POSING AS CHARITIES Copyright Asserted by Charles K. Ortel
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