Per the article:
When Ortel tried to match up the Clinton Foundation’s tax filings with the disclosure reports from its major donors, he said he started to find problems.
“I decided it would be fun to cross-check what their donors thought they did when they donated to the Clinton Foundation, and that’s when I got really irritated,” he said. “There are massive discrepancies between what some of the major donors say they gave to the Clinton Foundation to do, and what the Clinton Foundation said what they got from the donors and what they did with it.”
POSTER'S NOTE The legal culpability of a tax-exempt charity consists of soliciting and taking money.... and showing how they spend it.
So if the Clinton Foundation raised money using emails or the US mails and cited a specific "do-good cause" but used the donated money elsewhere, that is considered electronic/mail fraud.
REPORT MAIL FRAUD HERE: https://postalinspectors.uspis.gov/contactUs/filecomplaint.aspx
REPORT ELECTRONIC FRAUD TO THE FBI:
https://www.fbi.gov/contact-us
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Earlier, Ortel found irregularities of a sufficient magnitude that the Clinton Foundation should be shut down.
Ortel: "if any of the 50 state attorneys general present the evidence to a federal district judge, an injunction would be ordered, shutting down the Clinton Foundation and placing the organization in receivership."
Ortel quoted a former managing director of Dillon, Read & Co: "under New York law, tax authorities dont have to show criminal intent to get convictions against foundation officials."
"Authorities need only show that the Clinton Foundation filed materially misleading financial information but kept on fundraising for a myriad of do-good projects."