(CNN)Last Thursday, the attorney general of New York sued the Trump Foundation, alleging that the organization affiliated with the President of the United States and his family had broken a number of laws governing charitable groups. "As our investigation reveals, the Trump Foundation was little more than a checkbook for payments from Mr. Trump or his business to nonprofits, regardless of their purpose or legality," said Barbara Underwood, the Empire State's AG.
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Cillizza: Let's start simple: How odd is the way the Trump Foundation operates when compared to other similar-sized foundations?
Owens: Whether the Trump Foundation is compared to similar-sized, i.e. small, family foundations or it is compared to foundations of any size and type, my answer is the same: the Trump Foundation may be unique in the variety and scope of its transgressions of state and federal law, as well as the visibility of the transgressions.
Since the enactment of the private foundation excise taxes in the Tax Reform Act of 1969, the IRS has undertaken a variety of audit programs focused on federal tax law compliance. The results have not generally been made public, but some have, including a report released in 1990 of a statistically valid audit project of private foundations that involved a review of 882 organizations. The project, known as the "Grant-making Administrative Expenses Study," was required by Congress in the Deficit Reduction Act of 1984, and the study was made public as a result. In a concluding observation, the study noted, "Overall, we found that private foundations are in substantial compliance with the provisions of the tax laws that apply to them." None of the 882 foundations in the study exhibited behavior even distantly close to that of Trump Foundation as detailed in the New York attorney general's petition.
In fact, while my years at the IRS brought me into contact with many charities and foundations that had violated federal tax law, few approached the variety of the Trump Foundation's transgressions.
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