A newly formed nonprofit organization has reportedly channeled hundreds of thousands of dollars in donations to provide free security services for professional conservative influencers, potentially violating tax regulations, according to legal experts.
Blackline Guardian Fund Under Scrutiny
Conservative activist Brandon Tatum, a former police officer, established the Blackline Guardian Fund last year following the assassination of Charlie Kirk. Since its inception, the 501(c)(3) tax-exempt nonprofit has directed at least $436,000 to right-wing content creators, according to a New York Times analysis. This funding has been facilitated through an unusual arrangement that passes donations through a related for-profit entity called Blackline Security Operations, where Tatum serves as CEO.
Experts have raised concerns that the fund's activities may breach tax law, as the IRS mandates that tax-exempt organizations must serve the public good. Lloyd Hitoshi Mayer, a nonprofit law specialist at the University of Notre Dame, questioned the charitable nature of the fund, stating, "Why is this a charitable activity? This is not feeding the poor. Influencers may indeed need security, but they should pay for it themselves."
Beneficiaries and Operations
Nick Shirley, a conservative content creator, is the fund's most prominent beneficiary. His controversial documentary on Somali-American-run daycare centers in Minnesota alleged massive fraud, prompting a military-style immigration crackdown in the state. Shirley has defended the security support, citing high production costs and threats he faces. "All donations go directly toward security costs," he wrote on X. "I have no access to the money except for security operations through Blackline Guardian and their operators."
Tatum has publicly highlighted the association with Shirley, appealing to Elon Musk for donations in a December post. The fund has also worked with online figures like Cam Higby and Nick Sortor, and claims to support "protective services and security readiness" for churches and faith-based schools.
Regulatory and Political Context
The fund does not appear to have a publicly available 990 form disclosing its finances. With the IRS down more than 26,000 staffers since the Trump administration took office and the president's liberal use of pardons for financial crimes, experts suggest potential violations may go uninvestigated.
Political violence has surged in recent years, with conservatives citing heightened threats after Kirk's assassination. However, 2025 marked the first time in over 30 years that left-wing terror attacks outnumbered those from the right, according to the Center for Strategic and International Studies.
