The Trump Organization was convicted in New York state court of 17 counts of criminal tax fraud, conspiracy, and falsifying business records. [
1,
2]
Key Details of the Conviction
- Guilty Entities: The Manhattan jury convicted two corporate entities: The Trump Corporation and The Trump Payroll Corporation. [1, 2]
- The Scheme: The companies ran a 15-year compensation scheme providing top executives—such as former Chief Financial Officer Allen Weisselberg—with off-the-books luxury perks like rent-free Manhattan apartments, car leases, and private school tuition without paying proper payroll taxes. [1, 2, 3]
- Penalties: A New York judge fined the two entities a combined $1.6 million ($810,000 for Trump Corp. and $800,000 for Trump Payroll Corp.), which was the maximum fine allowed by law. [1]
- Donald Trump's Role: Donald Trump himself was not personally named as a criminal defendant in the corporate tax trial. [1, 2]
- Key Witnesses: Former CFO Allen Weisselberg pleaded guilty to related charges, testified for the prosecution, and served a five-month jail sentence. [1, 2]
Other Investigations and Civil Actions
- Civil Fraud Case: Separately, a New York civil fraud case brought by the New York Attorney General resulted in a major judgment against Donald Trump and his co-defendants for inflating asset values to secure favorable loans. [1]
- New York Times Investigation: A 2018 investigative report by The New York Times alleged long-standing family tax avoidance and wealth-transfer strategies involving Donald Trump and his parents' estate. [1, 2]