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The scam appears to be fairly basic. The Trumps raised money for the inauguration and then funneled those funds through the Trump Organization and back into their own pockets. Ivanka Trump was both a Trump Organization executive and a member of the executive committee on the transition team. She appears to have been overcharging for space at the Trump Hotel in violation of tax laws, with the Trump family taking the profits.

The inaugural committee is under criminal investigation because it looks like donors gave money in exchange for policies from the incoming administration, and that money went straight into the pockets of Donald and Ivanka Trump.
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