The records and reporting cited below distinguish between two legally separate Arc of Justice entities: a California corporation that reported tens of millions of dollars in assets and a Florida nonprofit incorporated under the same name on May 8, 2026. The reported assets remain associated with the California organization in the available record, while the Florida corporation is described as inactive and assetless.
California registration and tax status
The California Attorney General’s Office revoked Arc of Justice’s charitable registration in January 2025 after the foundation failed to submit required financial paperwork for 2020 through 2024. The revocation required an accounting of the foundation’s charitable assets within 30 days and barred spending or transferring those assets without the attorney general’s prior written approval, according to Fox News’ account of the regulatory record: Fox News.
A California Department of Justice warning in June 2026 directed Arc of Justice to stop activities requiring charitable registration, including holding or soliciting charitable assets, according to the Washington Free Beacon. The department followed with a June 19 notice reiterating the accounting requirement. As of September 3, the state said it had not received that accounting; the foundation remained listed as revoked and past due.
The California Franchise Tax Board revoked the foundation’s state tax-exempt status in August 2026, while the Secretary of State listed the corporation as suspended, according to InfluenceWatch. Foundation attorney David Levitt said the organization had submitted reinstatement filings and that its 2023 and 2024 returns had been filed on paper and electronically. Benjamin has also said the organization filed its Form 990 returns. Fox News reported that the foundation’s Form 990-PF returns were not publicly available in the IRS database when searched and that its federal reporting status was listed as in review on September 9, 2026.
What federal tax revocation would mean
According to the Internal Revenue Service, an organization that fails to file required annual returns or notices for three consecutive years automatically loses its federal tax-exempt status, effective on the original filing due date of the third return or notice.
The IRS says an organization whose exemption is automatically revoked is no longer exempt from federal income tax and may have to file an income-tax return and pay applicable taxes. That guidance addresses the organization’s federal tax status and obligations; it does not, on its own, establish that the organization’s assets were transferred or otherwise disposed of.
The Florida corporation
Fox News reported that the Florida entity was incorporated in North Miami’s Little River neighborhood and lists a 1,334-square-foot duplex owned by CodePink activist Tighe Barry as its address. Barry is listed as secretary and registered agent. Jonathan Raggett is listed as treasurer, and Maya Danaher, Benjamin’s daughter and a former treasurer of the California foundation, is listed as president. Benjamin is not listed as an officer of the Florida organization, according to the same report.
The Florida address had also appeared on the California foundation’s federal tax filings since at least 2017, Fox News reported. Levitt described the new corporation as a temporary vehicle considered while the board evaluated whether to relocate operations from California. He told the outlet that the California corporation was not dissolved, no assets had been transferred and the Florida entity had conducted no business. Those claims and the reported asset status come from Fox News’ reporting rather than independent interviews or a separate records review by this article.
The Florida Department of Agriculture and Consumer Services told Fox News that the new organization had not applied for charitable-solicitation registration or an exemption and was not registered to solicit contributions in Florida. The state’s official business-filing guidance says Chapter 496 requires organizations soliciting donations from a Florida location or from Florida residents to register with the department before fundraising: Florida Department of State.
What the designations mean in practice
According to the California Attorney General’s Office, a revoked charitable registration means an entity is not in good standing with the Registry of Charities and Fundraisers. The office says failure to renew can result in fees, penalties, delinquent, suspended or revoked status, other legal action and loss of state tax-exempt status. Those designations, along with the accounting order described above, address the foundation’s regulatory status and reporting obligations; they do not by themselves establish that its assets were transferred or disposed of.
Federal tax consequences are separate. The Internal Revenue Service says an organization automatically revoked after three consecutive years of missed required filings may apply for reinstatement under the agency’s procedures, but the cited guidance does not provide a frequency for successful restorations. In Florida, incorporation is likewise distinct from permission to solicit donations: the Florida Department of Agriculture and Consumer Services says a small charity that reaches $50,000 in contributions must register within 30 days, underscoring that forming a nonprofit does not itself establish charitable-solicitation compliance.
Assets, origins and grantmaking
The California foundation reported $54.6 million in assets at the end of 2024, compared with $51.4 million a year earlier, according to Fox News. Its reported assets trace in part to contributions associated with the estates of Rose and Alvin Benjamin. Alvin Benjamin contributed a partnership interest valued at $683,715 in 2003; Rose Benjamin’s estate contributed $10,863,060 in 2010; Alvin Benjamin’s estate later contributed $15 million in 2015 and $8,603,450 in 2019; and Medea Benjamin contributed $1 million in 2022, according to the retained reporting from Fox News and InfluenceWatch. The organization was incorporated in 2002 as The Benjamin Fund, Inc., before adopting the Arc of Justice name.
Arc of Justice gave CodePink a cumulative $2,214,200 from 2009 through 2022, according to the Washington Free Beacon. Fox News reported additional grants of $251,500 in 2020, $355,350 in 2022, $277,580 in 2023 and $350,000 in 2024. The foundation also funded Global Exchange, the Alliance for Global Justice and the National Iranian American Council, according to the same reporting.
The Washington Free Beacon reported that Arc of Justice previously gave more than $100,000 to the Alliance for Global Justice, which served as fiscal sponsor for Samidoun before the U.S. Treasury Department designated Samidoun in 2024 as an international fundraiser for the Popular Front for the Liberation of Palestine. The grant history describes the foundation’s past distributions; it does not establish that the Florida corporation received or transferred any of those funds.
What remains unresolved
The available records and reporting do not establish whether the California foundation’s federal tax-exempt status will be revoked under the three-year Form 990 filing rule in Section 6033(j) of the Internal Revenue Code, or whether California or Florida regulators will take additional action concerning the reported assets. They also do not establish that assets were transferred to the Florida corporation. The legal and operational relationship between the two entities therefore remains unresolved.
