Changes

The '''Clinton Foundation''' (renamed in 2013 as the '''Bill, Hillary & Chelsea Clinton Foundation''') is a charity that is exempt under Section 501(c)(3) of the Tax Code.  It was established by former President of the United States [[Bill Clinton]] with the stated mission to build and maintain the Clinton Presidential Library in [[Little Rock]] [[Arkansas]], but has since shifted its focus allegedly to "strengthen the capacity of people in the United States and throughout the world to meet the challenges of global interdependence"<ref>{{cite web|url=https://www.clintonfoundation.org/clinton-global-initiative/about-us/leadership-team|title=Leadership Team|publisher=}}</ref> which may be a violation of the  US tax code. Its acting CEO is Kevin Thurm, and its offices are located in [[New York City]] and Little Rock, [[Arkansas]].

The '''Clinton Foundation''' (renamed in 2013 as the '''Bill, Hillary & Chelsea Clinton Foundation''') is a charity that is exempt under Section 501(c)(3) of the Tax Code.  It was established by former President of the United States [[Bill Clinton]] with the stated mission to build and maintain the Clinton Presidential Library in [[Little Rock]] [[Arkansas]], but has since shifted its focus allegedly to "strengthen the capacity of people in the United States and throughout the world to meet the challenges of global interdependence"<ref>{{cite web|url=https://www.clintonfoundation.org/clinton-global-initiative/about-us/leadership-team|title=Leadership Team|publisher=}}</ref> which may be a violation of the  US tax code. Its acting CEO is Kevin Thurm, and its offices are located in [[New York City]] and Little Rock, [[Arkansas]].

Supporters claim that it coordinates many important international efforts against disease and poverty,<ref name=cnn>{{cite news|url=http://www.cnn.com/2016/08/24/politics/clinton-foundation-explainer/index.html|title=What is the Clinton Foundation and why is it controversial?|date=st 26,2016|accessdate=Nov. 26, 2017}}</ref> while critics view it as an international [[criminal]] organization with ties to the [[Russia]]n [[mafia]].<ref>http://russia-insider.com/en/politics/russian-mafia-money-laundering-clinton-foundation-and-john-podesta/ri17036</ref> It is an elaborate global slush fund and [[money laundering]] operation with sloppy accounting,<ref>http://insider.foxnews.com/2016/08/12/judge-jeanine-goes-clinton-foundation-money-laundering-op-not-charity</ref> poor public disclosure, and dubious mission related activities.<ref>http://www.nationalreview.com/article/419791/clinton-foundation-reeks-crooks-thieves-and-hoods-deroy-murdock</ref> It has been referred to as a parallel government.<ref>https://www.commentarymagazine.com/politics-ideas/campaigns-elections/clintons-parallel-government-and-obamas-great-miscalculation/</ref> Originally founded in 1997 under the name the '''William J. Clinton Foundation'''<ref>http://www.openendowment.org/organization/view?id=31-1580204</ref> for the purposes of building and maintaining the '''William J. Clinton Presidential Library''', the organization has by some estimates handled as much as $100 Billion in cash inflows and outflows. The fund currently has an estimated $350 Million in assets.

Critics view the foundation as an international [[criminal]] organization with ties to the [[Russia]]n [[mafia]].<ref>http://russia-insider.com/en/politics/russian-mafia-money-laundering-clinton-foundation-and-john-podesta/ri17036</ref> It is an elaborate global slush fund and [[money laundering]] operation with sloppy accounting,<ref>http://insider.foxnews.com/2016/08/12/judge-jeanine-goes-clinton-foundation-money-laundering-op-not-charity</ref> poor public disclosure, and dubious mission related activities.<ref>http://www.nationalreview.com/article/419791/clinton-foundation-reeks-crooks-thieves-and-hoods-deroy-murdock</ref> It has been referred to as a parallel government.<ref>https://www.commentarymagazine.com/politics-ideas/campaigns-elections/clintons-parallel-government-and-obamas-great-miscalculation/</ref> Originally founded in 1997 under the name the '''William J. Clinton Foundation'''<ref>http://www.openendowment.org/organization/view?id=31-1580204</ref> for the purposes of building and maintaining the '''William J. Clinton Presidential Library''', the organization has by some estimates handled as much as $100 Billion in cash inflows and outflows. The fund currently has an estimated $350 Million in assets. Clinton supporters, however, claim that it coordinates important efforts against disease and poverty.<ref name=cnn>{{cite news|url=http://www.cnn.com/2016/08/24/politics/clinton-foundation-explainer/index.html|title=What is the Clinton Foundation and why is it controversial?|date=st 26,2016|accessdate=Nov. 26, 2017}}</ref>

==Financial disclosures==

==Financial disclosures==

There are three major ways that the Clinton Foundation discloses its finances.  First, the Foundation makes annual filings with the [[Internal Revenue Service]], portions of which are public.<ref name=cnn/>  Second, because the Foundation is in New York State, it files with the NYS Public Charity Division. Third, as a result of an agreement between the Foundation and the Obama Administration, the foundation promised to post a list of its donors on its website while Hillary Clinton was Secretary of State.  The Foundation has filed inconsistent data with the three sources.

There are three major ways that the Clinton Foundation discloses its finances.  First, the Foundation makes annual filings with the [[Internal Revenue Service]], portions of which are public.<ref name=cnn/>  Second, because the Foundation is in New York State, it files with the NYS Public Charity Division. Third, as a result of an agreement between the Foundation and the Obama Administration, the foundation promised to post a list of its donors on its website while Hillary Clinton was Secretary of State.  The Foundation has filed inconsistent data with the three sources.

According to two prominent charity watchdog organizations who analyzed the IRS returns, the Clinton Foundation has engaged in questionable fund raising and reporting practices with less than 10% of the money raised going to its  stated mission purposes such as AIDS treament, education, and healthcare in poverty stricken nations.<ref>https://www.charitynavigator.org/index.cfm?bay=search.profile&ein=311580204</ref>  

According to two prominent charity watchdog organizations who analyzed the IRS returns, the Clinton Foundation has engaged in questionable fundraising and reporting practices with less than 10% of the money raised going to its  stated mission purposes such as AIDS treatment, education, and healthcare in poverty-stricken nations.<ref>https://www.charitynavigator.org/index.cfm?bay=search.profile&ein=311580204</ref>  

In 2013, the Clinton Foundation took in more than $140 million, but spent only $9 million on its mission purposes, far below the 75 percent rate a good charity should spend. The Clinton Foundation reported the bulk of its income spent on administration, travel, salaries and bonuses with the largest payouts going to family friends.<ref>

In 2013, the Clinton Foundation took in more than $140 million, but spent only $9 million on its mission purposes, far below the 75 percent rate a good charity should spend. The Clinton Foundation reported the bulk of its income spent on administration, travel, salaries, and bonuses with the largest payouts going to family friends.<ref>

http://nypost.com/2015/04/26/charity-watchdog-clinton-foundation-a-slush-fund/</ref>

http://nypost.com/2015/04/26/charity-watchdog-clinton-foundation-a-slush-fund/</ref>

With the theft of government records and allegations the [[Hillary Clinton email scandal|Clinton Chappaqua email server]] had been scrubbed by Clinton and underlings, the exact extent of a conflict of interest and violation of the memorandum of understanding at present is unclear.<ref name="insider.foxnews.com">[http://insider.foxnews.com/2015/03/30/gowdy-hillary-clinton-wiped-her-server-between-october-and-december-2014 Gowdy: Hillary Clinton Wiped Server Between October & December 2014],  On the Record with Greta Van Susteren, ''[[FOX News]]'', 30 March 2015.</ref><ref name="chicagotribune.com">[http://www.chicagotribune.com/news/nationworld/politics/ct-clinton-email-scandal-20160327-story.html  How Hillary Clinton's email scandal took root], Robert O'Harrow Jr., ''Washington Post'', 27 March 2016.</ref>

With the theft of government records and allegations the [[Hillary Clinton email scandal|Clinton Chappaqua email server]] had been scrubbed by Clinton and underlings, the exact extent of a conflict of interest and violation of the memorandum of understanding at present is unclear.<ref name="insider.foxnews.com">[http://insider.foxnews.com/2015/03/30/gowdy-hillary-clinton-wiped-her-server-between-october-and-december-2014 Gowdy: Hillary Clinton Wiped Server Between October & December 2014],  On the Record with Greta Van Susteren, ''[[FOX News]]'', 30 March 2015.</ref><ref name="chicagotribune.com">[http://www.chicagotribune.com/news/nationworld/politics/ct-clinton-email-scandal-20160327-story.html  How Hillary Clinton's email scandal took root], Robert O'Harrow Jr., ''Washington Post'', 27 March 2016.</ref>

The first red-flag went up in 1997 when the William J. Clinton Foundation was created as a public charity; the Clinton Presidential Library is unique among Presidential Libraries in that it was not founded as a private charity, which is subject to more stringent [[IRS]] oversite and regulation and limited as to how broadly it can solicit funds.<ref>https://www.irs.gov/charities-non-profits/eo-operational-requirements-private-foundations-and-public-charities</ref>

The first red flag went up in 1997 when the William J. Clinton Foundation was created as a public charity; the Clinton Presidential Library is unique among Presidential Libraries in that it was not founded as a private charity, which is subject to more stringent [[IRS]] oversite and regulation and limited as to how broadly it can solicit funds.<ref>https://www.irs.gov/charities-non-profits/eo-operational-requirements-private-foundations-and-public-charities</ref>

Meredith McGehee of the Campaign Legal Center has lobbied Congress to ban federal officeholders from getting involved with foundations and other tax-exempt groups. By operating outside disclosure rules, the foundation gives foreign donors an avenue to influence [[election]]s.<ref>http://www.rollcall.com/news/clinton_foundations_missteps_point_to_broader_problem-241644-1.html</ref><ref>http://www.reuters.com/article/us-usa-election-clinton-foundation-idUSKBN0NW0A420150511</ref>

Meredith McGehee of the Campaign Legal Center has lobbied Congress to ban federal officeholders from getting involved with foundations and other tax-exempt groups. By operating outside disclosure rules, the foundation gives foreign donors an avenue to influence [[election]]s.<ref>http://www.rollcall.com/news/clinton_foundations_missteps_point_to_broader_problem-241644-1.html</ref><ref>http://www.reuters.com/article/us-usa-election-clinton-foundation-idUSKBN0NW0A420150511</ref>

The Clinton Foundation has also been described as a parallel government. Of course, a younger generation not schooled in the particulars of Nixon's crimes do not see what is galling about the Clinton Global Initiative to those of us who lived through the Nixon presidency.

The Clinton Foundation has also been described as a parallel government. Of course, a younger generation not schooled in the particulars of Nixon's crimes do not see what is galling about the Clinton Global Initiative to those of us who lived through the Nixon presidency.

===2005-2006===

===2005–2006===

 

The Clinton Foundation accepted donations from Textron, Inc.  Textron, Inc. is a [[Rhode Island]]-headquartered [[Fortune 500]] conglomerate, from whose PAC Clinton took money in 2005 and 2006. Textron was fined by the [[SEC]] for bribing [[Saddam Hussein]]'s government during the lead-up to the [[Iraq War]],<ref>http://thephoenix.com/boston/news/56770-obama-backers-rap-clinton-contributions-from-textr/</ref> and is a major manufacturer of cluster bombs, which yield high rates of [[civilian]] casualties.

The Clinton Foundation accepted donations from Textron, Inc.  Textron, Inc. is a [[Rhode Island]]-headquartered [[Fortune 500]] conglomerate, from whose PAC Clinton took money in 2005 and 2006. Textron was fined by the [[SEC]] for bribing [[Saddam Hussein]]'s government during the lead-up to the [[Iraq War]],<ref>http://thephoenix.com/boston/news/56770-obama-backers-rap-clinton-contributions-from-textr/</ref> and is a major manufacturer of cluster bombs, which yield high rates of [[civilian]] casualties.

<ref>http://providencedailydose.com/2008/02/21/hillary-and-the-arms-industry/</ref>

<ref>http://providencedailydose.com/2008/02/21/hillary-and-the-arms-industry/</ref>

===Memorandum of understanding===

===Memorandum of understanding===

In Hillary Clinton's confirmation hearings Senators [[Richard Lugar]] and [[John Kerry]] expressed concern for the potential of [[conflict of interest]] in exericising her role as Secretary of State while her husband, Mr. [[Bill Clinton]], solicited funds from foreign entities and governments for the Clinton Foundation in anticipation of her inevitable 2016 presidential bid.<ref>http://www.politico.com/story/2009/01/lugar-clinton-foundation-poses-risks-017380</ref>

In Hillary Clinton's confirmation hearings Senators [[Richard Lugar]] and [[John Kerry]] expressed concern for the potential of [[conflict of interest]] in exercising her role as Secretary of State while her husband, Mr. [[Bill Clinton]], solicited funds from foreign entities and governments for the Clinton Foundation in anticipation of her inevitable 2016 presidential bid.<ref>http://www.politico.com/story/2009/01/lugar-clinton-foundation-poses-risks-017380</ref>

On 12 December 2008 Clinton Foundation’s chairman of the board, Bruce Lindsey, signed a Memorandum of Understanding<ref>https://timedotcom.files.wordpress.com/2015/04/understanding.pdf</ref>  with Valerie Jarrett, co-chair of President-elect Obama’s transition team. The document provided that “During any service by Senator Clinton as Secretary of State, the Foundation will publish annually the names of all new contributors.” <ref>https://capitalresearch.org/2015/05/the-clinton-foundation-a-cauldron-of-conflicts-and-cronyism/</ref>

On 12 December 2008 Clinton Foundation’s chairman of the board, Bruce Lindsey, signed a Memorandum of Understanding<ref>https://timedotcom.files.wordpress.com/2015/04/understanding.pdf</ref>  with Valerie Jarrett, co-chair of President-elect Obama’s transition team. The document provided that “During any service by Senator Clinton as Secretary of State, the Foundation will publish annually the names of all new contributors.” <ref>https://capitalresearch.org/2015/05/the-clinton-foundation-a-cauldron-of-conflicts-and-cronyism/</ref>

APCO Executive Director Kent Jarrell claimed the company had little contact with Vadim Mikerin, director of Tenex, who pleaded guilty in 2015 to a corruption charge stemming from the FBI bribery probe. Jarrell said APCO dealt mostly with Rosatom oligarchs, who also were subjects of the FBI's extortion and money-laundering investigation. The firm promoted a U.S. visit in 2011 by former Russian Prime Minister Sergey Kirienko, who then as the top official at Rosatom.

APCO Executive Director Kent Jarrell claimed the company had little contact with Vadim Mikerin, director of Tenex, who pleaded guilty in 2015 to a corruption charge stemming from the FBI bribery probe. Jarrell said APCO dealt mostly with Rosatom oligarchs, who also were subjects of the FBI's extortion and money-laundering investigation. The firm promoted a U.S. visit in 2011 by former Russian Prime Minister Sergey Kirienko, who then as the top official at Rosatom.

Mikerin was tasked with forming Tenex’s new American office called Tenam. APCO’s lobbying records show the firm helped create a Web site for Tenam and a press release announcing the new American subsidiary. An invite list provided to the FBI by a confidential informant shows APCO executives attended the grand opening celebration of Tenam’s office in suburban Washington in October 2010.

Mikerin was tasked with forming Tenex’s new American office called Tenam. APCO’s lobbying records show the firm helped create a Web site for Tenam and a press release announcing the new American subsidiary. An invite list provided to the FBI by a confidential informant shows APCO executives attended the grand opening celebration of Tenam's office in suburban Washington in October 2010.

APCO officials estimate their total cash donations to CGI totaled $45,600 and their in-kind support to CGI exceeded $1 million since 2008. They also acknowledged that the firm’s pro-bono work increased significantly in 2011 while it worked for Tenex. Pro-bono work involved providing free media support to CGI for various events and activities as well as to the other non-governmental organizations that made charitable commitments under the Clinton brand.

APCO officials estimate their total cash donations to CGI totaled $45,600 and their in-kind support to CGI exceeded $1 million since 2008. They also acknowledged that the firm’s pro-bono work increased significantly in 2011 while it worked for Tenex. Pro-bono work involved providing free media support to CGI for various events and activities as well as to the other non-governmental organizations that made charitable commitments under the Clinton brand.

===Credit Agricole===

===Credit Agricole===

Credit Agricole, which in 2015 paid more than $780 million to settle U.S. allegations it violated sanctions against Cuba, Iran and Burma — does not appear on the Clinton Foundation’s $1 million-plus donor disclosure list at all. But Foundation officials said the French firm’s donations began in 2006. They acknowledged the financial institution’s free rent saved CGI millions of dollars in expenses over the years.

Credit Agricole — which in 2015 paid more than $780 million to settle U.S. allegations it violated sanctions against Cuba, Iran, and Burma — does not appear on the Clinton Foundation’s $1 million-plus donor disclosure list at all. But Foundation officials said the French firm’s donations began in 2006. They acknowledged the financial institution’s free rent saved CGI millions of dollars in expenses over the years.

==Audits==

==Audits==