From a tweet Liberty University sent on Jan. 23, 2014, linked to a CNBC poll that The Wall Street Journal reported in January had been rigged in Donald Trump's favor with the help of Liberty University employee John Gauger, who manages a private consulting firm:
"Our friend @realdonaldtrump has been nominated as 1 of @cnbc's top 25 businessmen of the last 25 yrs. Vote 4 him here..."
Mr. Jerry Falwell, Jr., head of Liberty University, stood by that tweet and said it did not affect the tax-exemption status since, at the time, Trump was not running for office.
However, as the facts detail, Trump was indeed considering an office run as far back as November of 2012, after the re-election of Barack Obama. A full election cycle before he became president, Donald Trump signed an application to trademark his now-ubiquitous campaign slogan “Make America Great Again.” in November of 2012.
That move came under scrutiny in 2018 as Trump, now president, defended himself against allegations that a Russian influence campaign helped him get elected in 2016. He has long since held the notion that the Mueller Investigation was wrong because he had not even considered becoming president until 2015.
For Falwell not to know of Trump's ambitions, and to suddenly and inconceivably allow this Tweet, would lead many to believe Liberty University's interest were indeed political - and that Falwell, personally, would benefit.
This action is a clear and blatant violation of IRS laws governing his 501C charitable organization: "Under the Internal Revenue Code, all section 501 (c) (3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in , any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes. "
Under an entirely different matter, Jerry Falwell, Jr. is also suspected of numerous real estate deals that benefit either his family, or personal friends, which is another violation of 501-C3 standings.
Under IRS regulations, a non-profit organization cannot operate for the benefit of any private interests.
We ask the IRS to look closely into this matter and investigate whether or not violations took place, and if so, to deem Liberty University in violation of its 501-C3 status, and to lose these privileges.