This week the Justice Department indicted the Southern Poverty Law Center (SPLC), claiming the non-profit, famous for fighting racism, was actually giving money to the heads of white supremacy organizations, who served as Field Sources for the SPLC.
How did the SPLC cover up its alleged crimes? We will show you while examining the Form 990s filed with the IRS.
According to the indictment (screenshot below), SPLC created bank accounts using the names of fictitious companies to transfer funds to Field Sources.

The Cover Up: Unidentified Related Organizations
The companies in this scheme were NOT reported on the SPLC 990s.
Non-profit organizations are required to identify related organizations in Schedule R of a 990.
SPLC identifies only two related organizations in its latest 990: SPLC Atlanta Office and SPLC Action Fund.

Religious Non-Profits Operating Unidentified Related Organizations
Trinity Foundation has investigated religious organizations that operate like the SPLC by failing to identify related organizations on 990s.
While churches, synagogues, and mosques are not required to file 990s with the IRS, other religious non-profits are required to file them.
Attorney Jay Sekulow serves as president of Christian Advocates Serving Evangelism (CASE) and the American Center for Law and Justice (ACLJ). These two entities work together but are NOT identified as related organizations on their respective 990s.
Why would Jay Sekulow file incomplete 990s with the IRS? The most likely reason is to avoid disclosing income from the related organization.
Column E in the following screenshot shows that Jay Sekulow received no compensation from related organizations. Does Jay Sekulow volunteer his time or is he lying to donors?

Jay Sekulow is most likely paid through Constitutional Litigation & Advocacy Group (CLAG), his own law firm, doing work on behalf ACLJ, which received $9,761,861 for the fiscal year ending March 31, 2025. Also, Sekulow’s law firm is not identified as a related organization on Schedule R.

Gary Sekulow, Jay’s brother, is a certified public accountant serving as VP of Finance for the ACLJ and Chief Finance Officer of CASE. His combined compensation from both organizations is more than $1 million, but donors would not know it was over a million dollars if they didn’t review both of the organizations’ form 990s.
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(Screenshot: CASE 2024 Form 990)
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(Screenshot: ACLJ 2024-2025 Form 990)
Potential Solution
The IRS could impose penalties on non-profits that file incomplete 990s or require the non-profits to file amended 990s to maintain their tax-exemption.










