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An Open Letter to Donors, Charity Regulators,

Investigative Journalists and Citizens Worldwide
1 May 2016
Dear Friends,
This is not an appeal for money; instead, it is a more pressing request.
I write asking for your help bringing to justice those who operate a celebrity
charity--the Bill, Hillary, and Chelsea Clinton Foundation--in flagrant violation
of the law.
I need your attention, your voices, and your collective action to force state,
federal, and foreign government authorities to do what they ordinarily would
do, were Hillary Clinton not so well connected politically and running for
president.
Soon, I will provide, free of charge via www.charlesortel.com, new analysis of
the Clinton Foundation record--all I ask is that you read these forthcoming
reports and then do your best to circulate them around, ideally to anyone in
government or in media who might be in position to expose and then punish
a disgraceful global set of charity frauds, led by prominent persons who are
educated, and should know better than to dupe the donating public.
Time is of the essence.
Contours of an Unprosecuted, Criminal Fundraising Conspiracy
Using Charities
Since March 2015, I have examined public disclosures concerning the Clinton
Foundation1--the record is extensive and it certainly is deeply flawed.
Operators of smaller charities, admittedly lacking political equivalent
connections, have been punished severely for far smaller infractions.

1 Here is a link to my first detailed report from April 2005:

http://charlesortel.com/the-latest-available-clinton-foundation-filings-appear-deceptive
For more detailed reports, please visit www.charlesortel.com.

Copyright asserted by Charles K. Ortel

Starting almost 20 years ago in 1997, the Clinton Foundation spread its
activities from Little Rock, Arkansas to all U.S. states and to numerous
foreign countries without taking legally required steps to function and solicit
as a duly constituted public charity.
Though trustees have been required to make truthful and complete
disclosures where the Clinton Foundation operates, ongoing review shows
clearly that the opposite has been the case.
Reports to state, federal, and foreign government authorities are incomplete,
contradictory, false, and materially misleading--in coming days, I will present
extensive new analysis explaining these defects in ways I hope the general
public and experts will all readily grasp.
With materially defective and misleading disclosures in the public domain,
Clinton Foundation trustees and their agents nevertheless solicited
contributions continually using the world wide web, telephones, and the mail.
Because the Clinton family hold political influence and because they are
celebrities, many were moved to look past or ignore flaws in publicly
available documents and, instead, made financial contributions--by some
accounts more than $ 2 billion.
But what charitable purposes has the Clinton Foundation truly accomplished?
Who has controlled the Clinton Foundation and its many affiliates since
inception on 23 October 1997?
Who may have benefitted personally (and illegally) from activities of the
Clinton Foundation?
And why do state, federal, and foreign governments allow Clinton Foundation
entities to continue operating and soliciting without correcting and explaining
fully their many noncompliant public disclosures?
On 16 March 2015, I wrote a piece2 questioning why the Internal Revenue
Service had not already flagged the Clinton Foundation for an in-depth audit.
2 Please follow this link for more details:

http://www.breitbart.com/big-government/2015/03/16/with-so-many-red-flags-why-isnt-theirs-auditing-the-clinton-foundation/

Copyright asserted by Charles K. Ortel

Though some investigations seem to be in process and though trustees have

attempted to correct certain historical filings, so far government authorities
have not devoted resources required to mount a penetrating global
investigation into the Clinton Foundation.
This is where you come in--we can work together to spread the word and
ultimately compel state, federal, and foreign governments to bring the
Clinton Foundation and its many, far-flung, affiliates back into compliance
with applicable laws.
After you have had a chance to familiarize yourself with the flawed Clinton
Foundation record, I need you to start asking questions, particularly of your
elected representatives and of U.S. state Attorneys General and foreign
counterparts charged with the solemn duties of ensuring that charities are
forces for good, and not vehicles to trade contributions for political favors
and economic advantages.
How serious are infractions perpetrated by Clinton Foundation trustees
starting in 1997?
Forthcoming Publication of New, Detailed Analysis
Tax-exempt charities are barred legally from engaging in partisan political
activities.
That said, if trustees are willing to flout the rules and ignore their duties, and
if politically allied regulators are willing to overlook persistent wrongdoing,
then charities can become perfect conduits for political influence and for
graft.
Since 1997, Clinton Foundation trustees have never obtained independent
certified financial audits of their worldwide activities, consistently and in
accordance with applicable laws and regulations.
So, the truth is no outsider actually knows how much money was sent
towards the Clinton Foundation, how much money landed in the books and
records of the Clinton Foundation, and how much money sent from the
Clinton Foundation actually reached intended purposes.

Copyright asserted by Charles K. Ortel

To aid donors, regulators, government authorities, and investigative

journalists, I will begin publishing additional analysis and supporting
materials in coming days--the material concentrates upon three broad and
related subject areas.
Materially False Reports of The Clinton Foundation and its Affiliates. Public
filings for the Clinton Foundation may, in the end, serve one useful function-upon close review, the record from 1997 to present will be seen to define the
opposite of full, fair, and complete disclosure, and serve as a cautionary
tale to trustees who wish to operate diversified, international public charities
from a U.S. base.
Major categories of infraction identified so far exceed 40, each of which will
be treated in separate Exhibits, and in appropriate depth.
To give you a flavor, here are just a few, choice examples.
The largest operation within the Clinton Foundation (Clinton Health Access
Initiative, Inc.) was not formed lawfully and has therefore never been
operated lawfully in any jurisdiction worldwide.
Accounting for contributions from the largest cumulative donor to the Clinton
Foundation--UNITAID--for the period 2006 through 2014 is false and
materially misleading. Substantial donations from UNITAID appear to have
been diverted from their intended purposes.
Accounting for the largest physical asset of the Clinton Foundation--the Little
Rock, Arkansas complex--and for a material donation to the National Archives
and Records Administration are false and materially misleading.
From inception to date, all constituent elements and affiliates of the Clinton
Foundation have not been formed or operated lawfully, anywhere. Here, it is
important to understand that material errors in early Clinton Foundation
disclosures only compound over time and that informed assessment of the
record begins well before 31 December 2009, when it appears other analysts
started their work.
What these and many other infractions mean is that none of the publicly
disclosed financial and operating reports for the Clinton Foundation are close
to accurate, and that all fundraising activities, particularly those across state
and national boundaries, are grossly in violation of applicable laws.
Copyright asserted by Charles K. Ortel

Exposures Faced by Donors to the Clinton Foundation. Some donors may not
care whether the Clinton Foundation has ever been operated lawfully. In
contrast, democratic governments, foundations, and law-abiding citizens
certainly should care.
Starting in November 2015, management and representatives of the Clinton
Foundation repeatedly claimed3, falsely, that disclosures concerning
government donations were accurately stated4, as this excerpt from a Clinton
Foundation fact sheet claimed on 16 November 2015:
For many of the issues that the Clinton Foundation works on such as climate change and
economic development governments are often the largest funders of this work worldwide.
For example, governments hire charities to work in developing nations to lead reforestation
efforts in countries impacted by climate change, build health clinics, and train workers in
new skills. This is how global development works.Put [simply], the amount of government
grants was included on the Foundations original returns as part of the aggregate amount of
all contributions, but not separately broken out.Government grants and contributions for
the Foundation were voluntarily disclosed on the Foundations website, and many of these
grants have been covered by the press.

In fact, Clinton Foundation trustees have never truthfully disclosed the

amounts, intended purposes, and actual uses of government donations that
collectively exceed $1 billion from 1997 to present in state, federal, and
foreign filings.
Forthcoming analysis, performed over many months and with access to
foreign government reports and internal information, will contrast key
disclosures made by Clinton Foundation entities with donors including
Australia, the Global Fund, Ireland, Norway, UNITAID, and the United
Kingdom, among others.
Moreover, tax-exempt organizations must establish that recipients of
donations are duly formed and validly operated during the time they take
and deploy contributions. In view of evident, material, and persistent errors
in Clinton Foundation filings, major donors will want to check their records
3 Here is a link to a letter from the Chair of the Clinton Foundation:
https://www.clintonfoundation.org/sites/default/files/donnashalala_990letter.pdf

4 Here is a link to a Fact Sheet from the Clinton Foundation:

https://www.clintonfoundation.org/sites/default/files/form990factsheet.pdf

Copyright asserted by Charles K. Ortel

and those of the Clinton Foundation carefully to determine whether amended

filings and tax calculations are required.
Additional analysis, in process for months, will explore material discrepancies
in Clinton Foundation disclosures with those of selected tax-exempt
organizations including Alphawood Foundation, Childrens Investment Fund
Foundation, Clinton Giustra Enterprise Partnership, Elton John AIDS
Foundation, Gates Foundation, Hunter Foundation, Robert Wood Johnson
Foundation, Pritzker Family Foundation, Radcliffe Foundation, Rockefeller
Foundation, and Saban Family Foundation.
Donors to the Clinton Foundation, and trustees of all Clinton Foundation
affiliates and related parties will also want to examine forthcoming analysis
and consider more carefully whether disclosures made since 23 October
1997 have been accurate and complete concerning private gain and
inurement5.
New work will highlight certain particularly instructive case studies involving
InfoGroup, Laureate Education, Leapfrog Investments, McKinsey, MindSpirit
LLC, Teneo, and Yucaipa Companies, among others.
Failures of Clinton Foundation State, Federal, and Foreign Regulators. At
present, tensions between the Internal Revenue Service and its
Congressional Regulators are so high, I have little hope that issues flagged
and possibly ignored since March 2015 will faithfully be addressed, before
the November 2016 elections.
So, in coming days, weeks, and months, I hope we can work together to put
pressures upon U.S. state and foreign regulators to investigate the Clinton
Foundation record, and then take steps necessary to bring to justice those
who have operated this public charity outside compliance with applicable
laws, for so many years.
Inside the United States, one understands why government authorities might
tread carefully pursuing an investigation that could implicate a leading
presidential candidate and her family in a multi-billion dollar charity fraud
5 For a lengthy, dated, yet relevant explanation of dangers posed to tax-exempt
organizations by more than insubstantial private gain and by inurement, please follow
this link:
http://www.jct.gov/x-29-05.pdf

Copyright asserted by Charles K. Ortel

scandal. In the past, when in office, the Clinton family has pursued
adversaries aggressively.
Failures of foreign government authorities to act are far more perplexing,
unless foreign leaders have decided to emulate the Clinton example rather
than trying to fight it.
As we shall shortly begin demonstrating in detail, the Clinton Foundation has
coaxed billions of dollars in donations from foreign governments and private
donors--these sums, even now, have yet to be fully reconciled into Clinton
Foundation public filings.
Where did these billion dollar flows go?
Will we ever know?
I certainly hope so.
In closing, let me make one final set of points.
Public charities do exceptional things--for that, so many of us ever remain
grateful.
Yet, there are natural suspicions in afflicted U.S. neighborhoods and foreign
countries where charities operate that motives may not be pure, or even that
they may be sinister.
In 2005, when I first learned that former presidents George H.W. Bush and
Bill Clinton would work together, in theory, providing aid to Tsunami victims, I
fell for the surface level appeal of this photo-op.
However, as I since have learned, when U.S. charities operate domestically
and internationally, without tight and effective controls, no one can be sure
that positive contributions are made.
Across America and around the world, millions of us are moved to support
charities, often without doing much homework, trusting in emotive appeals
and inspired to help those suffering, particularly in the wake of natural and
medical disasters.

Copyright asserted by Charles K. Ortel

Please help me motivate those in governments around the world who can
force Clinton Foundation trustees to obey the spirit and letter of laws that do
regulate Americas vital nonprofit sector.
Sincerely,
Charles
@CharlesOrtel

Copyright asserted by Charles K. Ortel