Clinton Foundation officials created lifetime “Category A” positions for the former first family on the controversial non-profit’s board of directors in November 2013 that appear to violate IRS regulations barring individuals from using tax-exempt groups for their private benefit, according to documents reviewed by The Daily Caller News Foundation’s Investigative Group.

The amended bylaws for the foundation’s Articles of Incorporation in the state of Arkansas created the unpaid permanent board positions for former President Bill Clinton, former Secretary of State Hillary Clinton and Chelsea Clinton, their daughter. Mrs. Clinton resigned from the board in April 2015 in her unsuccessful pursuit of the presidency.

“Category B” directors, who make up the majority of the current 11-member board, serve terms of up to three years, according to the amendment text provided by the foundation to officials in Georgia, Michigan and Pennsylvania.

Tax-exempt non-profits like the Clinton Foundation are expected by the IRS to maintain a high degree of independence among members of their governing boards. The foundation’s 2015 annual revenue was $109 million, a 37 percent decline from the previous year, according to the non-profit’s most recently published IRS Form 990 tax return.

 

Originally published by the Daily Caller.