The question of whether a federally authorized nonprofit corporation has been validly organized and operated is a question of fact, best answered through close review of the record.

Without having access to helpful corroborative materials (including board minutes, donor solicitation presentations, after-action reports to donors, management representation letters to accountants, internal memoranda, and communications with key counterparties), this Executive Summary previews 40 detailed Exhibits that dissect portions of the public record concerning activities of the Clinton Charity Network.

Determined review of these 40 Exhibits that deal primarily with the period 23 October 1997 (when the Clinton Foundation was organized) through 2011 (when attempts to re-organize the Clinton Foundation were most active) demonstrates beyond reasonable doubt ​that the Clinton Charity Network was neither organized nor operated lawfully.

As the following IRS publication states clearly, a nonprofit corporation must pass both ​an “organizational test” and an “operational test” to be legitimately exempt from federal income taxes.

“The Dual Test: Organized and Operated

1. IRC 501(c)(3) requires an organization to be both "organized" and "operated" exclusively for one or more IRC 501(c)(3) purposes. If the organization fails either the organizational test or the operational test, it is not exempt. Reg. 1.501(c)(3)–1(a)(1).

2. The organizational test concerns the organization’s articles of organization or comparable governing document. The operational test concerns the organization’s activities. A deficiency in an organization’s governing document cannot be cured by the organization’s actual operations. Likewise, an organization whose activities are not within the statute will not qualify for exemption by virtue of a well written charter. Reg. 1.501(c)(3)–1(b)(1)(iv).”

http://archive.is/M7B1h

The Clinton Foundation and each part of the Clinton Charity Network fails either the organizational test, the operational test, or both of these tests.

The consequences for failing to meet either the organizational test or the operational test are severe.

In normal circumstances, a charity would have its tax-exempt status revoked retroactively.

The “charity” would then have to refile its tax returns and pay corporate income taxes upon any profits earned from the date its authorization is revoked, forward to the present.

Donors who took tax deductions in the relevant time periods would owe personal income taxes on contributions they had made.

And, a raft of criminal as well as civil sanctions would likely ensue, whose financial consequences might, or might not be mitigated by insurance.

Additional details concerning revocation and concerning how the IRS regulates charities is found below in IRS Publication 557: Tax-Exempt Status for Your Organization: https://www.irs.gov/pub/irs-pdf/p557.pdf

What the Public Record Reveals about Clinton Foundation Entities

To understand the full extent of illegal activities involving Clinton Foundation entities and personnel, you must resist unvetted words and numbers published in press releases, marketing brochures, and filings to state, federal, and foreign governments, the latter having been submitted under penalties of perjury.

Instead, you must concentrate upon “stubborn facts”--information whose veracity you can confirm, for yourself.

Though allies of the Clinton family, and some extended family members believe otherwise, in​ truth,:​

“...whatever may be our wishes, our inclinations, or the dictates of our passions, you cannot alter the state of facts and evidence.”

What does available evidence reveal about the scale and scope of frauds committed and ongoing by the Clinton Foundation Charity Network?

A Preview of Certain Detailed Exhibits

Exhibit 1: Fundraising Activities in the Name of the Clinton Foundation--October 1997 through January 2001

During the period when the Clinton Foundation existed, while Bill Clinton served as president, records show clearly that the authorized tax-exempt purposes were restricted to operating a presidential archive and related research facility, and soliciting capital funds for an endowment.

This Exhibit analyzes trends and anomalies found in federal and state tax filings and registration statements for the Clinton Foundation for calendar years 1997 through 2000.