Arizona's Politics has been reporting on the ongoing efforts by Arpaio - who is now facing a criminal contempt trial in June for admitted violations of federal court orders in the long-running Melendres v. Arpaio civil rights case. Impassioned solicitations for the Sheriff Joe Arpaio Legal Defense Fund (from Arpaio) have mistakenly informed his supporters that the contributions to keep him out of jail would be tax deductible.
Ironically on Tax Day, this plea for money hit Arpaio's supporters' email inboxes today. It comes from the new NCPL, and includes one of the Sheriff's *personal* emails. (The entire email is republished below the jump in this article.) It emphasizes the unlimited, tax deductible nature of gifts.
Arpaio's Legal Defense Fund is an opaque entity operated by Summit Group Consulting, the same consulting firm that has run Arpaio's campaigns and made him into an unparalleled fundraising machine. There is no evidence that the fund is incorporated in Arizona (or, elsewhere). No public disclosure of the funds received or expended is required under law.
It is very likely that any monies raised by the fund and disbursed to attorneys on Arpaio's behalf are taxable income for the Sheriff. On his personal financial disclosure statement (filed while he was in office), Arpaio did not divulge receiving any income from this fund, nor did he list any gifts, reportable interests, or personal debts.