Hello, everyone- here are some templates to submit complaints about the judge in the Blake Lively case, and his massively sketchy family nonprofit!

IRS complaint: use Form 211 or Form 13909

Subject: Potential Misuse of Charitable Assets, Improper Termination of Foundation, and Self-Dealing by the Liman Foundation (EIN 13‑4062758)

1. Parties Involved

Joe & Emily Lowe Foundation (EIN 13-6121361) – dissolved ca. 2000
Liman Foundation, Inc. (EIN 13‑4062758) – incorporated 2000, based in West Palm Beach, FL and New York, NY
Ellen Liman – President/Treasurer
Douglas Liman, Emily Liman, Lewis Liman (U.S. District Judge, SDNY) – Trustees (family members)

2. Summary of Potential Violations

A. Improper Asset Transfer from the Joe & Emily Lowe Foundation

In 2001, the newly formed Liman Foundation reported $17 million in assets, apparently transferred from the dissolved Lowe Foundation.
IRS §507(b)(1) and Treasury Reg. §1.507‑2 prohibit transferring private foundation assets to a newly formed, family‑controlled foundation without qualifying under the 60‑month public charity rule or ensuring donor intent continuity.
No clear disclosure appears on the Liman Foundation’s early 990‑PFs about this transfer or any IRS approval.

B. Possible Self-Dealing / Private Benefit

From 2001–2024, the Liman Foundation has made large, repeated grants ($200K–$300K annually) to Yale Law School, NYU Law School, and Columbia Law School.
The Yale program funded is the Arthur Liman Center for Public Interest Law, bearing the family name and honoring the family member Arthur.
The judge oversaw at least one federal case involving NYU as a party - creating the appearance of bias or divided loyalty, especially if the ruling favored NYU.
This may constitute a private benefit or legacy laundering, especially given Judge Lewis Liman’s alumni status and professional ties to Yale Law. The judge also teaches at Columbia Law School.

C. Persistently Low Charitable Payout Ratios

For 2011–2015, total assets hovered around $17–18 million, yet total annual grants were only ~1.2–1.5% of assets (far below the ~5% annual payout required under IRC §4942).
This suggests the foundation may not be meeting its minimum distribution requirement and is operating as a dynastic trust rather than a charitable foundation.

D. Family-Only Board and Lack of Independent Oversight

The foundation’s board is composed entirely of Liman family members.
No conflict-of-interest policy or independent governance is disclosed.
This increases the risk of self-dealing (IRC §4941) and undermines charitable accountability.

E. Unclear or “Sketchy” Stock Transfers and Valuations

In multiple filings (especially 2013–2015, and 2019-2022), the foundation reports large securities holdings and periodic asset revaluations with minimal explanation.
It appears that a significant stock transfer occurred at inception (likely Lowe Foundation assets), but no narrative or Schedule O disclosure explains the transaction.
Without independent valuation or donor intent documentation, this could violate IRS rules on non-cash contributions and termination transfers.

F. Narrow Program Focus and Lack of Community Benefit

Despite its stated mission of advancing public interest law, the foundation gives almost exclusively to elite universities and hospitals tied to the family’s social network.
There is no evidence of local grants or small public-interest nonprofits, suggesting the foundation primarily enhances the family’s institutional prestige rather than serving a broad charitable class.

G. Conflict of Interest and Governance Failures

Insider control: The board is comprised almost exclusively of members of the Liman family (Judge Lewis Liman, his brother Doug Liman, and others), violating best practices for independent nonprofit governance. No apparent checks or balances are in place to mitigate self-dealing risks.
Judge Lewis Liman’s dual role: Lewis Liman, a federal judge for SDNY, is both a grantor and potential beneficiary of decisions made by the Foundation. He has presided over cases involving recipients of the Foundation’s grants, such as NYLAG, creating a conflict of interest and the appearance of judicial bias.
Failure to disclose potential conflicts: There is no evidence in filings of recusals or conflict disclosures related to the judge’s role, despite IRS expectations that grantmaking decisions be free from personal or professional entanglements.

H. Suspicious Grantmaking Patterns

Grants to nonprofits connected to recipients of the judge's federal caseload: Grants to NYLAG (New York Legal Assistance Group), where the judge himself previously served on the board, appear in multiple years. The amounts were substantial and appear to have been issued after Liman became a federal judge.
Potentially political grants: Several recipients, such as T’ruah and the Young Center for Immigrant Children’s Rights, have taken publicly political stances, including criticism of federal policy or support for contentious geopolitical causes (e.g., Israel/Palestine).
While not inherently illegal, such grants may raise flags about 501(c)(3) political neutrality rules, especially given the judge’s ongoing role.

I. Financial Red Flags

Lack of transparency in investment holdings: The foundation holds and transfers large securities portfolios but offers minimal breakdown of those assets year-over-year. One or more stock sales between 2019 and 2024 may represent an unreported self-dealing transaction or tie to companies later presided over in court.
Unusually high foundation assets for a judicial family: The Liman Foundation reported tens of millions in assets- unusually high for a family with no apparent commercial enterprise. This raises possible questions about pass-through funds, shielding of wealth, or inherited offshore flows.
Repetition of certain payees over multiple years: Some grantees (e.g., NYLAG, Yale Law School, ACLU) appear repeatedly with minimal performance metrics or accountability listed in Schedule I, suggesting automatic recurring payments without fresh evaluation, a red flag for "captive foundation" behavior.

3. Why This Merits IRS Action

The pattern described above indicates potential violations of IRC §§ 4941, 4942, and 507.
The Liman Foundation may be functioning as a vehicle for preserving and enhancing family wealth and influence, rather than complying with private foundation rules.
Because Judge Lewis Liman is a sitting federal judge, the public has a heightened interest in ensuring his family’s foundation complies with tax laws.
The Liman Foundation is entirely controlled by the Liman family, including a sitting federal judge (Lewis Liman). The foundation has no independent board members or oversight. Because the foundation engages in complex securities transactions and large grants to institutions connected to the family’s professional and reputational interests, there is a heightened risk of self‑dealing, private benefit, or misuse of tax‑exempt status. These risks are magnified by the public’s need for confidence in the integrity of the judiciary.
When a sitting federal judge helps manage a private foundation that controls millions in untaxed wealth and awards grants to entities that later appear in his courtroom, the integrity of the tax system and the judicial system are both put at risk.

4. Requested Action

I respectfully request that the IRS:

Audit the Liman Foundation’s returns from 2000 to the present, focusing on the initial transfer of assets from the Joe & Emily Lowe Foundation, compliance with payout requirements, and any undisclosed self-dealing.
Review the legality of the 2001 asset transfer under IRC §507(b)(1).
Review grants to Yale, Columbia, and NYU for possible private benefit violations.
Review securities transactions and valuations for potential noncompliance.

I am submitting this information in good faith and believe it constitutes credible evidence of potential tax law violations.

5. Attachments (if you send them)

Copies of 990‑PFs for Liman Foundation (2001–2024) - available for free on ProPublica
Copies of final filings for Joe & Emily Lowe Foundation (if you find them)
Summary spreadsheet showing low payout ratios and repetitive grants to Yale/NYU/Columbia

New York State Attorney General (Judge’s Main Residence):

To: NYS Office of the Attorney General, Charities Bureau
From: [Your Name or Anonymous Whistleblower]
Subject: Request for Investigation: The Liman Foundation (EIN 13-4062758) - Improper Asset Transfers, Grantmaking Conflicts, and Private Benefit
Date: [Insert Date]

1. Overview

The Liman Foundation, a private foundation registered in New York and West Palm Beach, Florida, may be in violation of New York State nonprofit law and charitable trust principles, due to:

Improper receipt of assets from the terminated Joe & Emily Lowe Foundation.
Repeated grantmaking to institutions where trustees or their family members have direct ties.
Poor payout compliance.
Governance failures and possible conflicts of interest involving a sitting federal judge (Lewis Liman, SDNY).

2. Key Concerns

A. Questionable Origin of Assets

In 2001, the Liman Foundation reported ~$17 million in assets. This amount appears to be directly inherited from the Joe & Emily Lowe Foundation, which was dissolved around the same time.
There is no clear documentation of the transfer’s legality under New York’s Estates, Powers and Trusts Law (EPTL) or NPCL.
The Lowe Foundation had a distinct mission and board. The successor Liman Foundation was wholly family-controlled - a major shift in governance.

B. Private Benefit and Legacy Laundering

Annual grants to Yale Law School, NYU Law, and Columbia have totaled hundreds of thousands of dollars. Yale has a school named for the Liman family, the judge teaches at Columbia, and the judge oversaw at least one federal case involving NYU as a party - creating the appearance of bias or divided loyalty, especially if the ruling favored NYU.
This conduct raises questions about whether the Foundation operates for the public good or personal legacy and enrichment.

C. Governance Concerns

All trustees are Liman family members.
No independent board, no conflict-of-interest policy, and no public grantmaking process have been disclosed in filings.

D. Conflicts of Interest: Judge Lewis Liman

Judge Liman serves on the board while presiding over SDNY cases involving Liman Foundation grantees (e.g., NYLAG).
NY nonprofit law and judicial ethics rules require careful scrutiny of dual loyalties in such arrangements.

E. Payout Failures

From 2011–2015 and again in select years between 2019–2023, the Foundation’s payout ratio fell well below 5%, indicating potential noncompliance with minimum distribution standards.

F. Securities Activity and Potential Insider Transactions

From 2013–2015 and again between 2019–2022, the Foundation reported significant changes in securities values and holdings with minimal transparency. Potential self-dealing, insider trades, or transactions with undisclosed related parties may have occurred.

3. Request for Charitable Bureau Review

We urge the New York Attorney General to:

Open an investigation under Article 7-A and EPTL provisions to examine whether the Liman Foundation is operating as a legitimate charitable entity.
Review the 2001 asset transfer from the Lowe Foundation for possible improper fiduciary conversion.
Examine patterns of grantmaking to judge-affiliated institutions and repeated payees without oversight.
Review securities activity and investment disclosures for signs of financial impropriety.

The public has a right to know whether powerful legal families are using charitable foundations as vehicles for private wealth enhancement and influence, especially when a federal judge’s name and role is deeply intertwined.

Florida State Attorney General (Location of Nonprofit):

To: Florida Office of the Attorney General
From: [Your Name or Anonymous Whistleblower]
Subject: Whistleblower Complaint - Potential Self-Dealing, Asset Misuse, and Governance Failures by the Liman Foundation (EIN 13‑4062758)
Date: [Insert Date]

1. Parties Involved

Liman Foundation, Inc. (EIN 13‑4062758) - legally active foundation based in West Palm Beach, FL and New York, NY.
Joe & Emily Lowe Foundation (EIN 13‑6121361) - predecessor foundation dissolved c.2000.
Key Individuals:
- Ellen Liman (President/Treasurer)
- Douglas Liman, Emily Liman, and Judge Lewis Liman (Trustees and family members)

Judge Lewis Liman is currently a federal judge in the Southern District of New York. However, the foundation lists Florida addresses, indicating domicile and potential legal jurisdiction in this state.

2. Summary of Alleged Violations and Red Flags

A. Improper Asset Transfer from a Terminated Foundation

In 2001, the newly formed Liman Foundation reported ~$17 million in assets, apparently transferred from the terminated Joe & Emily Lowe Foundation.
This type of asset rollover raises serious compliance issues under both federal and state charitable trust law, particularly if the transfer was made without clear donor intent or court supervision.
The lack of Schedule O or narrative disclosures and absence of state authorization for the termination or transfer raises red flags.

B. Self-Dealing and Private Benefit

The Liman Foundation repeatedly funds elite institutions (e.g., Yale, NYU, Columbia) with personal ties to board members. For example:
- Yale received annual gifts for the Arthur Liman Center for Public Interest Law, named after Arthur Liman (family member).
- Judge Lewis Liman is a Yale alumnus, and grants also flowed to groups with which he has had direct or indirect professional affiliations (e.g., NYLAG). The judge also teaches at Columbia Law School.
This may violate Florida nonprofit law regarding private benefit, excess influence, or charitable trust diversion.

C. Lack of Charitable Payouts (Pretext for Tax Shelter?)

Between 2011 and 2015, despite ~$17–18 million in assets, the foundation’s payout ratio was below 2% - far below the federally expected 5% and potentially inconsistent with Florida's charitable solicitation rules.
This behavior indicates a possible dynastic asset shelter, using charitable status to avoid taxation while providing limited public benefit.

D. Suspicious Securities Transfers

From 2013 through 2022, the Foundation reported large unrealized gains, new holdings, or possible asset revaluations with little or no explanation.
Some of these gains may reflect stock transfers from insiders or deals with affiliated entities not properly disclosed.

E. Family-Only Board, Lack of Oversight

All directors/trustees are family members, with no apparent independent oversight or conflict-of-interest policy.
Florida nonprofit law encourages minimum governance standards for charitable foundations, which appear to be completely lacking here.

F. Conflicts Involving Sitting Federal Judge

Judge Lewis Liman serves on the Foundation’s board and has presided over cases involving groups the Foundation funds (e.g., NYLAG).
This raises serious questions of public trust and dual-role conflicts.

3. Request for Action

I respectfully ask the Florida Attorney General to:

Investigate the initial asset transfer between the Lowe and Liman foundations.
Audit the Foundation’s financial activities from 2001–2024 for potential fraud, self-dealing, or violations of Florida nonprofit law.
Determine whether improper governance, political influence, or grantmaking conflicts have occurred.
Coordinate with the IRS and New York AG’s Charities Bureau, as needed, to assess compliance with multistate nonprofit standards.

This complaint is made in good faith under Florida’s charitable oversight statute. Supporting documents (Form 990-PFs, analysis) are available upon request.

You can also potentially email the DOJ and more!