PELTIER: PUBLIC CHARITY? PART 2, INUREMENT

Dear Supporters:

This may be the proverbial smoking gun (certainly, no pun intended) in Peltier’s decades long quest to fill his coffers ostensibly for charitable activities but are clearly to pad an alleged need to fund his flagging and arguably non-existent legal defense. 

Peltier has pointed that gun at his own foot and loaded it with a bullet that has  “Inurement” written on it.

Peltier’s alleged charitable activities, and there have been many claims, when brought into the sunlight hardly stand up to scrutiny. (Footnote 1)

Based on years of myth and folklore Peltier has offered himself as the

warrior/victim, as a prophet of sorts for Native rights, but based on his continued cash-centric efforts has become more the prophet of profits.

Peltier has claimed many times that donations to his cause were tax-deductible (often removing, yet returning to the tax deductible mantra; however, there is an explanation for these on-and-off-again claims) but this time adding an extra layer that they are indeed legitimate and under the guise of a “Public Charity” with 501(c)3 status.

The Internal Revenue Service is very clear about the requirements for tax deductible activities of “E.O.” or Exempt Organizations and granting 501(c)3 status.

The Application for Recognition of Exemption, I.R.S. Form 1023, clearly states:

“Section 501(c)3 requires that your organizing document state your exempt purpose(s), such as charitable, religious, educational, and/or scientific purposes.”

I.R.S. regulations make it clear that:

Private Benefit and Inurement : A public charity is prohibited from allowing more than an insubstantial accrual of private benefit to individuals or organizations. This restriction is to ensure that a tax- exempt organization serves a public interest, not a private one. If a private benefit is more than incidental, it could jeopardize the organization’s tax-exempt status. No part of an organization’s net earnings may inure to the benefit of an insider. An insider is a person who has a personal or private interest in the activities of the organization such as an officer, director or a key employee. This means that an organization is prohibited from allowing its income or assets to accrue to insiders.

And further:

If a public charity provides an economic benefit to any person who is able to exercise substantial influence over its affairs (that exceeds the value of any goods or services provided in consideration), the organization has engaged in an excess benefit transaction. (Emphasis added.)

There is no dispute that Leonard Peltier and his committee have more than a casual or symbiotic relationship. They are one in the same, mirror images with common links and goals. Peltier has made it clear that he is in charge and none of the committee’s public pronouncements and activities exist without his approval. Peltier is the insider. Without Peltier there would be no need for a committee as Peltier unquestionably exercises substantial influence over its affairs. There is an ongoing and lengthy history supporting this conclusion.

To further reveal this assertion in July 2016 the ILPDC publicly posted the following:

“There is only one Committee. The ILPDC is planning/managing the only official freedom campaign for Leonard Peltier (in concert with Leonard Peltier and his attorneys). You may see public or Internet-based fundraising efforts not endorsed or managed by the ILPDC. Beware. These are not approved actions and the fundraising isn’t being done on behalf of the Committee. Only credentialed chapters of the ILPDC and selected partners are authorized to raise funds in Leonard’s name. Therefore, we encourage donors to always ask for a fundraiser’s credentials and/or check with the ILPDC as to the legitimacy of any fundraising effort conducted by an individual or organization other than the ILPDC. Thank You.” (Emphasis added)

Yet, with the legal requirement that a 501(c)3 be established for charitable, religious, educational and/or scientific purposes the committee offers these notable public statements:

“There’s some good news on the Tax front as we received word from the IRS that we’ve received our 501c3 status! So, all of you that have been waiting to send your donations can use them as a tax right off (sic) –now is the time.”

“In addition, the timing couldn’t be better as we are struggling in our fundraising for the office and Leonard’s legal fund.” (8/31/18)

“This move forward will entail us requesting Leonard’s supporters to help make this a reality by contributing to Leonard’s legal fund. And we can let you know that we can send you a tax deduction for your donation as our 501(c)3 has after much struggle become a reality!”  (10/8/18)

It has been hectic here at the National Office, and I want to bring you all up to date on our needs for financial help. We need help on paying Leonard’s legal fees  for his transfer and his First Amendment case in Washington State. We are estimating that we will need to raise $5,000 by the end of 2018. For supporters that need a tax deduction we are a 501c3 organization and will happily send you a tax statement for 2018 tax year.  (11/20/18)

Mandated within the I.R.S. Form 1023 application is the “Required Provisions in Your Organizing Document.”

The application referenced that provision as being “Page 1 Article II Paragraph 1.”

However, that section of the ILPDC By-Laws states the following:

Article II. Purposes 

The purposes for which the corporation is organized are: 

To bring together through intersecting learning circles the indigenous knowledge and traditions of the original inhabitants of North America with governing society procedures and practices. On this most heterogeneous of continents, with intertwined histories of its peoples evolving from all parts of the globe, the International Leonard Peltier Defense Committee will work to blend cultures and traditions through mutually respectful identification and acknowledgement of shared universal needs and values to help support and strengthen socially responsible and equitably administered democratic nations. 

Said organization is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations described under Section 501(c)(3) of the internal Revenue Code, corresponding section of any future federal tax code. (Emphasis added)

Sounds notable, even beneficent but also a bit conspicuous that nowhere in the By-Laws or on the Form 1023 does it state they are raising “tax deductible” donations for the legal fund of a convicted double murderer. 

It’s more likely than not that the I.R.S. would not have granted the 501(c)3 if the organizing document or the Form 1023 spelled out the apparent purpose of raising money for Peltier’s legal fund as their highly public pronouncements indicate.

That approved 501(c)3 would hardly serve a public interest but obviously a private one, that of Leonard Peltier, who without qualification has a personal or private interest in the activities of the organization.

* * *

Fortunately, the I.R.S. has a process to report concerns regarding Exempt Organizations.

IRS.gov provides a Tax-Exempt Organization Complaint (Referral) Form 13909 that requests certain information (Fn. 2):

Name of referred organization: International Leonard Peltier Defense Committee, 116 W. Osborne Ave., Tampa, Florida, 33603.

Employer Identification number (EIN): 81-5117989.

Nature of violation: The Form 13909 provides a list of boxes that can be checked where appropriate.

Names of persons involved: Jean Roach (Chairperson), Gerri Timmons (Treasurer), Dan Battaglia, (Secretary), Stephanie Autumn (Director), Yvonne Swan (Director), Paulette Dauteuil (Co-Director)

Dates: The I.R.S. letter 947 approving public charity and 501(c)3 status for the ILPDC was dated August 22, 2018, however the Effective Date of Exemption was backdated to December 15, 2017. (Note the dates of the public fund raising notifications listed above.)

Submitter information: On the form the submitter information has a box that can be checked to not disclose the submitter’s identity.

* * *

The above is provided for background and informational purposes.

Supporters may take whatever action they feel appropriate concerning Peltier and the ILPDC’s 501(c)3 and whether it is appropriate for a convicted double murderer to be entitled to such tax exempt status.

“In the Spirit of Coler and Williams”

Ed Woods

Footnotes:

1) http://www.noparolepeltier.com/debate.html#fraud

(2004-2007 and needs to be updated, however, the 501(c)3 issue is timely)

2) https://www.irs.gov/pub/irs-pdf/f13909.pdf

PELTIER: A PUBLIC CHARITY? PART 1

Dear Supporters:

First, best to all for what was hopefully a great holiday season and for a healthy, happy and productive New Year.

Yes, as disturbing as it may sound, it is true that Leonard Peltier and his International Leonard Pletier Defense Committee (ILPDC) has been granted 501(c)3 status making donations—for the first time ever—legitimately tax deductible. 

No, that wasn’t a typo. Peltier’s August 22, 2018 letter from the IRS under Employer Identification Number 81-5117989 is listed as Leonard Pletier. Oops!

In a public release on August 31, 2018 the ILPDC excitedly announced they had some “good news on the tax front” and had received notice from the I.R.S. granting 501(c)3 status.

Upon hearing such great news one has to wonder how a convicted felon, someone serving consecutive life sentences for two brutal murders can become a public charity. (Omitted is a big  “?” at the end of that sentence.)

There should be no misunderstanding that over the years Leonard Peltier has made it abundantly clear that the actions, publications and press releases of the ILPDC (the former LPDOC and the previous LPDC) are not taken without his approval. Peltier and previous “committees” have criticized other websites that gave the appearance of speaking or fundraising on his behalf. Leonard Peltier is and owns the actions of the ILPDC.

To clarify that point, in July 2016 the ILPDC published this:

“There is only one Committee. The ILPDC is planning/managing the only official freedom campaign for Leonard Peltier (in concert with Leonard Peltier and his attorneys). You may see public or Internet-based fundraising efforts not endorsed or managed by the ILPDC. Beware. These are not approved actions and the fundraising isn’t being done on behalf of the Committee. Only credentialed chapters of the ILPDC and selected partners are authorized to raise funds in Leonard’s name. Therefore, we encourage donors to always ask for a fundraiser’s credentials and/or check with the ILPDC as to the legitimacy of any fundraising effort conducted by an individual or organization other than the ILPDC.

Thank You.”(Emphasis added)

On October 31^st, searching for an answer to the 501(c)3 question, the email below was sent to contact@whoisleonardpeltier.info. The Halloween request was no joke or prank and was well within the bounds of the law and I.R.S. regulations and certainly not libelous to ask a straightforward legitimate and legal question. (Footnote 1) 

That evening a polite response was received from ILPDC Co-Director, Ms. Paulette Dauteuil who advised that she was travelling and would provide the requested application by the end of the following week (November 9^th). 

On November 8^th another polite email was received advising that the IRS Form 1023 was copied and would be placed in the mail that afternoon. However, Ms. Dauteuil requested a mailing address. One was provided along with a suggestion that an emailed scanned document would be acceptable.

Nothing arrived and during a November 16^thphone call to the ILPDC Ms. Dauteuil, who was polite and courteous, said she had sent the form by certified mail and provided a USPO tracking number. However, a check of the tracking number indicated that the letter was sent but returned as “addressee unknown” and “return to sender.” 

This was a bit odd and after another email request was made to scan and email the document, on November 19^tha copy of the ILPDC’s Form 1023, Application for Recognition of Exemption was received.  The application was reviewed and found to be missing pertinent details. A follow-up email was sent requesting additional documentation that is part of the application process but was not included with the form itself. (Fn. 2)

On November 26^th Ms. Dauteuil politely advised via email that she was working on “getting all the papers together and will get them to you as soon as possible.” Politeness aside for the moment considering that we are on diametrically opposite sides of the Peltier matter, these are now public records and the ILPDC is required by I.R.S. policy and regulation to respond to a records request.  

The “papers” didn’t arrive but instead an email on December 4^th from Paulette advising that she “…sent a request to our attorney and they will send you the supplemental documents you requested.” 

Curious perhaps, but this isn’t a matter that requires an attorney, only the I.R.S. requirements for 501(c)3 organizations to provide publicly available documents within the required timeframe.

The Florida attorney, David A. Frankel responded cordially and by December 20^th all the requested documents were received. 

In the meantime, it would appear that Leonard Peltier, convicted for the brutal murders of two already wounded human beings, and serving consecutive life sentences for those heinous crimes, has in fact received 501(c)3 status from the Internal Revenue Service.

To be continued.

“In the Spirit of Coler and Williams”

Ed Woods

Footnotes:

1) From:Ed Woods

Subject: ILPDC 501(c)3 Document Request

Date: October 31, 2018 at 9:16:30 AM EDT

To: clark peter ILPDC

Dear ILPDC:

IRS regulations require disclosure of 501(c)3 documentation as excerpted below from IRS.gov.

Please provide a .pdf copy of the ILPDC’s application (IRS form 1023) for the ILPDC’s 501(c)3 status.

Thank you in advance for providing a publicly available and required document.

“In the Spirit of Coler and Williams”

Ed Woods

What does the disclosure law require a tax-exempt organization to do?

An exempt organization must provide a copy of covered tax documents to an individual who makes a written or in person request at the organization’s principal office. If the organization regularly maintains any regional or district offices having three or more employees, it must also respond to request submitted to any such office. Covered tax documents include, in general, the organization’s application for tax-exempt status and its annual returns for a period of three years beginning on the date the return is required to be filed. If the request is made in person, it must generally be honored on the day of the request; if it is written, then the organization generally has 30 days to respond. (November 30, 2018) (A request that is faxed, e-mailed or sent by private courier is considered a written request.) (Emphasis and date added)

The organization may want to charge reasonable copying costs and the actual cost of postage before providing the copies. The law permits this.  But the organization must provide timely notice of the approximate cost and acceptable form of payment within seven days of receipt of the request. (November 7, 2018) Acceptable forms of payment must include cash and money order (for an in-person request) and certified check, money order and personal check or credit card, for a written request. (Emphasis and date added)

https://www.irs.gov/site-index-search?search=disclosure+requirements&field_pup_historical_1=1&field_pup_historical=1

What does the IRS consider to be a reasonable charge for copying costs, which an exempt organization may charge for copies of tax documents covered by public disclosure requirements?

A tax-exempt organization may charge a reasonable fee for providing copies, which is generally defined as the amount charged by the IRS for providing copies. Under regulations, the IRS may not charge more for copies than the fees listed in the Freedom of Information Act (FOIA) fee schedule.  Although the FOIA fee schedule directs the IRS to provide the first 100 pages free to non-commercial users, the regulations allow the exempt organization to charge a fee for all copies. The FOIA schedule currently provides a charge of $.20 per page. (Emphasis added)

An organization may require payment before it provides copies, but must advise requesters of the total cost of the copies requested if adequate payment is not included with the request. The organization may also charge the actual postage costs it incurred to mail copies to the requester. (Emphasis added)

2) Email, November 22, 2018:

Paulette:  

I will not wish you a Happy Thanksgiving because I understand and appreciate that this is not a day for celebration by Native Americans. 

Thank you for the 1023 Application Form, however there are more documents and information associated with the 501(c)3 application that are part of the public records and request process for tax exempt organizations. Several sections that are marked “yes” require further details and explanations and are an integral element of the 501(c)3 application and are required for public inspection. 

Please provide copies (scanned and emailed would be acceptable and preferred) for the following application references:

1) Part II, 5: A copy of the Florida filed corporate by-laws.

2) Part III, 1: Location and purpose clause; "Article II Purpose." (Assuming this may be satisfied with the copy of the By-Laws, above.)

3) Part IV: Narrative Description of Your Activities: From form 1023; “…Using an attachment….it will be open for public inspection. Therefore, your narrative description of activities should be thorough and accurate.”      Please provide this narrative as provided with the 1023 application.

4) Part V, 2b: This question was answered “Yes.” According to the Form, “If ‘Yes’ identify the individuals and describe the business relationship with each of your officers, directors, or trustees.” Please provide the answer to this question as provided with the 1023 Form.

5) Part VI, 1a: This question was answered “yes.” Please provide details related to “past, present, and planned activities,” and, “describe each program that provides goods, services, or funds to individuals” as provided with the 1023 application. 

6) Part VIII, 10: The answer to this question was “yes.” “If ‘Yes', explain. Describe who owns or will own any copyrights, patents, or trademarks, whether fees are or will be charged, how the fees are determined, and how any items are or will be produced, distributed, and marketed.” 

Please provide the answer to this question as provided with the 1023 Form.

7) Part VIII, 11: The answer to this question was “yes” and the form stated, “If ‘Yes,’ describe each type of contribution, any conditions imposed by the donor on the contribution, and any agreements with the donor regarding the contribution.” Please provide the answer to this question as provided with the 1023 Form. 

8) Part VIII, 22: The answer to this question was “yes,” and “If 'Yes,' complete Schedule H.” Please provide a copy of the Schedule H details provided with this 1023 application form.

9) Schedule G, 2a: The answer to this question was “yes.” Schedule G states, “If ‘yes’ explain the relationship with the other organization that resulted in your creation.” Please provide the answer to this question as provided on the 1023 Form. 

10) Paulette, you signed the application as the Co-Executive Director yet are not listed in Part V of Officers, Directors or Trustees. Was this missed while scanning the document?

Thank you.

Regards,

“In the Spirit of Coler and Williams”

Ed

PELTIER: ATTENTION I.R.S.

Edward Woods

8190 Beechmont Avenue #101

Cincinnati, Ohio 45255-6117

September 12, 2016

Director, E.O. Examinations

Internal Revenue Service

1100 Commerce St. MC 4910 DAL

Dallas, Texas 75242-1198

Re: E.O. Violation

International Leonard Peltier Defense Committee (ILPDC)

P.O. Box 24, Hillsboro, OR 97123

Dear E.O. Director:

Please find attached IRS complaint form #13909 to bring to your attention—once again, that Leonard Peltier is engaging in deceptive practices and violating Exempt Organizations regulations involving fraudulent, allegedly “tax deductible” activities.

Please reference my many previous communications dating back to August 2000 (former reference number 4426 12-2009) regarding Leonard Peltier’s and the ILPDC’s efforts to circumvent IRS laws.

Leonard Peltier is serving consecutive life sentences for the brutal murder of two FBI agents in 1975, had undergone over a dozen appeals and his conviction and sentence has never been altered.

Prior complaints to your office have likely resulted in actions against Peltier’s fraudulent fund raising activities, because they have, several times, removed references to “tax- deductible donations,” however, Peltier has systematically reverted to repeated similar tactics, again, as in this instance.

The ILPDC states publicly:

 “Please make a tax deductible donation of $5.00 (or more) at (website[i]). If you prefer, send a check or money order made payable to the ILPDC to PO Box 24, Hillsboro, OR 97123.”

The below footnoted website states:

“Please make a tax-deductible donation. No amount is too small…The ILPDC is a project of the Indigenous Rights Center, a 501(c)(3) tax exempt organization.”

The ‘director’ information for the Indigenous Rights Center, 202 Harvard Dr., SE #5, Albuquerque, NM, 87114 reveals the following:

Delaney Bruce, Peter Clark, Kari A. Boushee and Chauncey Peltier. 

Bruce, Clark and Boushee are longtime Peltier supporters, and Chauncey Peltier is Leonard Peltier’s son.

Essentially the same people who operate the ILPDC are operating the Indigenous Rights Center under the guise of a “project,” when in fact it is a mechanism to raise money on behalf, and for the benefit of, a convicted felon by deceiving people into believing their donations are indeed, tax deductible.

The Indigenous Rights center displayed the following copyright, which clearly linked the two organizations and Leonard Peltier:

©2016 ILPDC/Indigenous Rights Center LLC, 202 Harvard SE, Albuquerque, NM 87106[ii]

IRS regulations are very clear concerning tax-deductible donations;

“A section 501(c)(3) must not be organized or operated for the benefit of private interests, such as the creator or the creator’s family, shareholders of the organization, other designated individuals, or persons controlled directly or indirectly by such private interests. No part of the net earnings of the section 501(c)(3) organization may inure to the benefit of any private shareholder or individual. A private shareholder or individual is a person having a personal and private interest in the activities of the organization.”

Clearly, the directors of the Indigenous Rights Center (IRC), that include a family member, Chauncey Peltier and Leonard Peltier himself, have a vested personal and private interest in raising money by any means necessary by burying the reality of their claims to unsuspecting donors through deceptive layering of their fund raising.

The unrepentant, convicted double-murderer, Leonard Peltier, is not a charity case and it is evident that the IRC, its directors, including a Peltier family member, are once again, circumventing the law.

Sincerely,

Edw. Woods

Edward Woods

---

[i] http://www.plumfund.com/charity-fundraising/2016-Peltier-Week-DC (last accessed 9/15/16)

[ii] This copyright, however, has been removed since it was publically noted; please see the following for additional background: http://wwwnoparolepeltiercom-justice.blogspot.com/2016_04_01_archive.html

I never met Ron Williams...

Dear Supporters:

I never met Ron Williams.*

I learned of him, as did thousands of others in the FBI and law enforcement, and citizens across the country, on a fateful day in June, 1975 when the media, as it is wont to do, blasted out the horrible news of the loss of two agents in a nondescript corner of South Dakota.

Learning more about him came much later through conversations with close friends and relatives and later still in an incredible video released by the Society of Former Special Agents of the Federal Bureau of Investigation.**

There could have been a brief moment when Ron and I may have crossed paths. We overlapped slightly as new agents and could have passed each other in the hallways at the FBI Academy in Quantico, paced each other on the running trails or even sat at the same table in the cafeteria. I'll never know.

There is a strong possibility, since we both shared a love of flying, and if the event at Jumping Bull had some how miraculously not occurred, that we would have participated together in the FBI's fledgling aviation program. Ron was a licensed pilot and enjoyed the thrill and challenge and of taking friends and family on flying adventures to share the experience he loved so much. Certainly Ron would have volunteered to become part of that program and we could have both flown on the same major cases ("Bureau Specials" as they are called) as the FBI quickly realized that aircraft and surveillances were integral components to successful investigations.

Very close and dear friends of Ron, when they all worked together in the Rapid City Resident Agency (a satellite office covering a number of SD counties and reservations out of the Minneapolis Division), gave me a box of personal items and papers they had from Ron. In the box was a little wooden toy biplane which I understood to have been Ron's from when he was a child. At the moment it's sitting on a shelf as this tribute is being typed.

I learned from another close friend that, although challenging, life and work on the Reservations was demanding, and the Bureau was always pressed to staff the larger cities with agents. It was likely that Ron's tenure in Rapid City could have ended with a voluntary transfer to his home town, Glendale, California, in the Los Angeles basin. Certainly, getting back to LA would have been fairly easy and something he apparently desired, not just to return to family and friends, but for a much wider variety of federal crimes to pursue, along with greater opportunities.

Ron, as was related as well, had plans to attend law school, which would have been a challenge while working cases in a major city, but certainly doable once he set his sights on that goal. Where he would have gone from there we don't really know, but based on what we do know, perhaps continuing in the Bureau or maybe seeking a position in a major prosecutor's office or perhaps the United States Attorney's office. Or, if we are allowed to imagine further, combining his interests and talents and maybe specializing in aviation law while continuing his flying interests. We'll never know how far that would have taken him.

Ron certainly fit the personality profile of his birth sign, a Leo; ruling warmth, generosity, faithful and always showing a great deal of initiative, combined with a handsomely charming smile and engaging personality. All of which would have taken him to untold heights and achievements.

It's difficult to look beyond and speculate on what might have been, but we can see what was, and in his short twenty-eight years Ron did leave his mark on all who touched his life.

I never met Ron Williams, but I'm sure, had I been able to, my life would have been better for it.

"In the Spirit of Coler and Williams"

Ed Woods

*SA Ronald A. Williams, July 30, 1947 - June 26, 1975: Rest In Peace: His memory, bravery and sacrifice in-the-line-of-duty will never be forgotten.

**Meet SA Jack R. Coler and SA Ronald A.Williams here:
http://www.noparolepeltier.com/meet.html