 A number of charity and tax law experts have said that the foundation's activities "raised questions about compliance with IRS rules, including prohibitions on the use of a charity for the private benefit or enrichment of an individual".Additional reporting by "The Washington Post" that October found that the $498,000 that Moore was guaranteed in back pay was not declared to the IRS; tax experts say that it should have been and that Moore would have had to pay more than $100,000 in federal tax.As of August 2017, the Foundation for Moral Law had not filed a Form 990 for 2015 or 2016, as required by law.