alavifoundation.org
EXCERPTS FROM THE LETTER OF JOHN WINTER, ESQ. TO THE JUDGE
Since 1985 this firm has acted as counsel to the Alavi Foundation (the “Foundation”) and late in the day on December 4, 2002 we received a telephone call from a reporter for the New York Sun asking for comments on a declaration signed by David Cohen (“Cohen Declaration”) filed in the above matter. Prior to this call neither this firm nor the Foundation was aware of the existence of the Cohen Declaration. After answering the reporter’s questions about the allegations Mr. Cohen made regarding our client, we obtained a copy of the Cohen Declaration.
While the Foundation takes no position with respect to any motions that may be pending in this case, the Foundation strenuously objects to the assertions Mr. Cohen has made against it, as they are false. Moreover they were made in manifest disregard of: (i) publicly available filings the Foundation has made with the Internal revenue Service (“IRS”) and New York’s Attorney General; and (ii) rulings made by Judges in the United States District Courts for the Southern District of New York, the District of Maryland and the Southern District of Texas as well as the United State Courts of Appeals for the Second and Fourth Circuits. Looking at the Foundation’s public filings (available on the Internet) and the record in these litigations, any person exercising any reasonable amount of diligence would have discovered the true facts concerning the Foundation and its operations. For reasons about which we only can surmise, Mr. Cohen ignored them.
The Foundatiion
The Foundation is incorporated as a not-for-profit corporation under New York law, and described as a charitable organization under section 501(c)(3) of the Internal Revenue Code. Accordingly, the Foundation files Form 990-PF annually with the IRS and the Charities Bureau Office of the New York Attorney General. Since it was established in 1973 by the Shah of Iran, the Foundation has carried out its charter mission of promoting charitable and philanthropic causes, including education, religion, arts and sciences, and achieving a better understanding of Islamic culture. The Foundation does this by making contributions to not-for-profit religious organizations that promote interfaith harmony. Other aims of the Foundation include promoting the study of the humanities and art and giving assistance to the needy during times of hardship. It also provides financial assistance to not-for-profit organizations and educational institutions for the teaching of Islamic culture and the Persian language.
Consistent with its status as a New York not-for-profit corporation, the Foundation has: (a) made required annual filings with New York State; (b) met with representatives of New York’s Attorney General’s Office from time-to-time to apprise them of decisions and activities of the Foundation; (c) sought and obtained approval from justices of New York’s Supreme Court for actions taken by the Foundation; and (d) filed detailed information returns with the IRS. Over the years, both the Foundation and the company that manages the building in which the Foundation has a significant interest have been audited by the IRS.
Due to its Iranian heritage, the Foundation has been subjected to a high level of scrutiny from federal and state law enforcement agencies for more than twenty years. Nevertheless, no government agency has ever treated the Foundation as though it were property of the Iranian Government: its assets have never been frozen or seized, and it has never been subjected to any provisions of the Iranian Asset Controls Regulations, 31 C.F.R. Part 535. In addition to government scrutiny, the Foundation has been sued on multiple occasions by individuals claiming that the Foundation is the “alter ego” of the Iranian Government. During the course of these litigations, a wealth of information was disclosed regarding the Foundation and the education centers referenced in the Cohen Declaration. Each and every Judge who analyzed this information rejected Mr. Cohen’s contention that the Foundation is controlled by the Iranian Government and his implication that the education centers referenced in his declaration are terrorist-related.
The Cohen Declaration
Mr. Cohen’s declaration is twenty-three pages long and consists of eighty-six paragraphs. Alavi Foundation is mentioned in two paragraphs (Nos. 34 and 43) of the declaration. These references are central to Mr. Cohen’s claims because at least seventy-two paragraphs of the declaration concern: (a) Mr. Cohen’s credentials and a historical overview of prior terrorist actions in this country and elsewhere; (b) the history of the Handschu litigation; or (c) the relief the City seeks from the Consent Decree in this matter.
The Foundation is first mentioned in paragraph 34 of the declaration. After discussing activities of Shiekh Omar Abdul Rahman and stating that Mr. Rahman was the Imam of Al-Farouq mosque in Brooklyn, Mr. Cohen claims that “In 1997, The Al-Farouq mosque received $1.4 million dollars from Alavi Foundation, a U.S. charitable organization controlled by the Iranian government.” Except for the fact that the Foundation is a charitable organization, the statement by Mr. Cohen is completely false.
First, the Foundation has never given any money to Al-Farouq mosque.
Second, the calendar year 1997 covered two of the Foundation’s fiscal years (years ending March 31, 1997 and March 31, 1998). Anyone who took the time to look at the Foundation’s tax returns for these years would see that the Foundation’s total contributions during each of those fiscal years were less than $1,000,000. Yet, Mr. Cohen claims, under penalty of perjury, that the Foundation gave $1,400,000 to a single recipient.
Third, the Foundation never contributed to mosques linked to the 1993 World Trade Center bombing.
The Foundation again is mentioned in paragraph 43 of the declaration and the claims made regarding the Foundation in this paragraph also are false.
One, the Foundation is not controlled by the Iranian Government and three federal district court judges as well two Circuit Panels have outright rejected the unsupported and conclusory post hoc ergo proctor hoc assertions that permeate the Cohen Declaration.
Two, the Foundation does not operate any of the centers referenced in the Cohen Declaration. The Foundation owns the properties which are leased to legitimate and independently run and managed not-for-profit schools and or religious organizations.
Three, as far as the Foundation is aware, none of the organizations that use the centers are involved in any anti-American activities.
Four, the Foundation does not own assets worth more than $100,000,000 and does not have annual income of $10,000,000 to $15,000,000. For example, in 1997 the Foundation’s income was $4,075,249. In 2000 the Foundation’s income was $5,445,501. All of this information can be gleaned from the Foundation’s detailed information returns which are available at the Attorney General’s Office and on the Internet. Why Mr. Cohen would grossly inflate the Foundation’s income is a question only he can answer.
Clearly, the Foundation is a convenient target because it received a substantial gift from the Shan of Iran almost thirty years ago and does not seek to hide its Islamic affiliation. The fact that the Foundation seeks to promote a better understanding of Islamic and Muslim culture does not, however, make it a supporter of terrorists or a “front” for the Iranian Government.
Before filing papers with a Court, lawyers are obligated to check their facts and acknowledge contrary authority. Mr. Cohen clearly did not do this before his declaration was submitted to you. If his mistakes were motivated by a good faith belief that the tragedy of September 11th compelled him to ignore evidence, then his actions are regrettable. However, if his mistakes were motivated by the belief that all Muslims are terrorists, then he is guilty of the worst kind of prejudice.
