Marcus Owens ran the charity section at the IRS, and said raising money for one charity to give to another for a settlement could be problematic
“That was a misrepresentation in fundraising.”
Here is another one:
Trump paid IRS fine after illegal political contribution: report
http://thehill.com/blogs/ballot-box/presidential-races/294146-trump-paid-irs-fine-after-illegal-political-contribution