EMBEZZLEMENT/CHARITY FRAUD

     President Nixon had a slush fund that was tied to his Committee to Re-Elect the President ("CREEP"). For years, Trump's slush fund has been his charity. There are at least a dozen, possibly more than two dozen separate violations of New York embezzlement laws that could be part of any articles of impeachment.

     “Under the Internal Revenue Code section 501(c)(3), charitable organizations may be exempt from federal income taxes due to the important service these organizations provide. Donations to qualifying non-profit or charitable organizations may also be considered tax deductible.”

     Everything for Trump goes back to tax fraud.

     “Penalties for charity scams vary depending upon the methods used to improperly obtain funds, whether money was laundered or false statements were made on tax returns, and the amount of money that was embezzled or stolen. Defendants accused of involvement with charity scams could be charged with Internet crimes, mail fraud, wire fraud,  embezzlement, tax fraud, and theft.   Many of these crimes carry lengthy prison terms."

     In New York, the statute of limitations for embezzlement is six years or two years after the fraud has been discovered. In a case involving a supposed president, it can be argued that the statute of limitation is tolled while he's in office. 

New York: Embezzlement Laws and Sentencing Guidelines

     Embezzlement is codified as follows in the New York Penal Code:

§155.05 Larceny Defined

1.  A  person steals property and commits larceny when, with intent to deprive another of property or to appropriate the same to himself or  to a  third person, he wrongfully takes, obtains or withholds such from an owner thereof.

§155.05 (2)(a) – Embezzlement

 2. Larceny includes a wrongful taking, obtaining  or  withholding  of another person’s  property,  with  the  intent prescribed in subdivision one of this section, committed in any of the following ways:

(a) By conduct heretofore defined or known as common law  larceny  by trespassory taking,  common  law  larceny  by  trick,  embezzlement, or obtaining property by false pretenses.

EMBEZZLEMENT PENALTIES

    Larceny like many other charges has different levels and in the case of embezzlement the level of the crime is determined by the value of the property taken.  For instance if the amount is beyond one thousand dollars this will be fourth degree, a Class E Felony, and conversely if the amount is above one million dollars it will first degree larceny which is a Class B Felony.

   The penalties for embezzlement also get tougher with the degree of the crime.  Grand larceny from Class E to Class B felonies can carry jail time of 3 years up to 24 years in addition to fines which the court may impose.

   Like other forms of larceny, embezzlement carries some severe penalties with high fines and restitution added on to jail time.