One crystal clear fraud on Clinton's part.
As of today, the Clinton Foundation (with its name changes) operates under the IRS accepted income tax exemption for the Presidential Library.
Application for tax exempt charitable status under 501(c) (3) filed 23 December 1997 - here.
The IRS accepted the application in January 1998, with a further update in 2002 - here.
Clinton HIV/AIDS Initiative Inc
The Clinton HIV/Aids Initiative Inc (CHAI) was a separate legal entity incorporated in March 2004 - details are here.
The Clinton Foundation claims that in 2005 it merged the Clinton Foundation HIV/Aids Initiative Inc into the Foundation itself - this is an extract from the Clinton Foundation's IRS filing for 2005.
It did no such thing. The process for moving the assets/operation of a US 501(c)(3) tax exempt charitable entity are complex and extensive - those processes involving the Supreme Court are described here.
CHAI Inc was dissolved not by the Clinton Foundation, but by the corporations regulator in the State of Massachussets.
On 29 February 2016 Mr Howard Cutter of the department of the Secretary of the Commonwealth of Massachussets wrote to me, "The entity was dissolved by our office for failure to file annual reports in consecutive years".
CHAI - Clinton Health Access Initiative Inc
Here is the CHAI #2 application for charity status
Importantly, CHAI #2 falsely declared that it was not a successor organisation. That false declaration is material in that a truthful declaration would have triggered a range of disclosures and enquiries as to the failure and dissolution of CHAI #1 - and the false statements in the Clinton Foundation Report referred to above.
These notes to the financials for CHAI#2 are telling.