Tax-Exempt NGOs Treat IRS Rules as Suggestions Rather than the Law
Restoration News found yet another nonprofit helping illegal aliens circumvent federal work authorization requirements.
Under the Internal Revenue Service (IRS) illegality doctrine, groups that facilitate unlawful conduct are not entitled to tax-exempt status. Yet, a George Soros funded leftist nonprofit is doing exactly that: helping illegal aliens obtain employment and resources in open defiance of federal immigration rules.
Restoration News previously reported on two organizations helping illegal aliens violate the law: Undocuprofessionals and Immigrants Rising. Now our research uncovers another tax-exempt non-governmental organization (NGO) helping illegal aliens gain employment and granting them college scholarships: TheDream.US.
The IRS grants tax-exempt status to organizations that provide a public benefit. Under the illegality doctrine, however, an organization whose activities are illegal or contrary to established public policy may not qualify. As the IRS explains, the doctrine "acts as a check to assure that the federal government does not support through tax exemption an organization engaged in behavior the government is charged with preventing." Organizations that engage in such conduct should therefore have their tax-exempt status revoked.
Don Graham, a former chairman of the Washington Post, co-founded TheDream.US to help "undocumented immigrant youth get access to a college education." The nonprofit is funded by the New Venture Fund (NVF), a 501(c)(3) public charity which is supported in part by leftist billionaire Soros.
The NGO claims to help undocumented students without a work authorization gain employment. TheDream.us instructs students how to get their Individual Taxpayer Identification Number (ITIN) to pursue "career opportunities through independent contracting, freelancing, or starting a business." In a slide presentation, the group tells illegal aliens, "Although DHS [Department of Homeland Security] and IRS signed an agreement last year to share taxpayer data, multiple federal court orders have blocked IRS from sharing information with DHS."
TheDream.US also gives scholarships to illegal aliens to use at "Opportunity Partner Colleges" that are "committed to serving undocumented students." The scholarships "are for undocumented students who live in states where they effectively have no access to college—either because they face paying out-of-state tuition or because their state will simply not admit them into its universities. We call these 'locked-out states.'" The partner colleges are: Delaware State University in Dover, Delaware; Dominican University in River Forest, Illinois; Eastern Connecticut State University in Windham, Connecticut; Christian Brothers University in Memphis, Tennessee; and Trinity Washington University in Washington, D.C.
In 2025, TheDream.US held a two-day virtual conference on career pathways for undocumented students and alumni. The event solicited "paid internship[s] or fellowships programs open to undocumented students without work authorization." The group also held the same event in 2026, and Restoration News obtained the conference videos and documents. TheDream.US provided a directory of organizations that hire illegal aliens without work authorization. Those employers include:
- Teach for America hires part-time virtual tutors. The directory instructs to "disregard their work authorization eligibility criteria mentioned on their website and application. TheDream.US has a special partnership with TFA’s Ignite Fellowship in which work authorization is not required for TheDream.US Scholars."
- University of Michigan—Rackham Graduate School lists paid summer research. The positions are open to non-U.S. citizens with or without DACA.
- University of San Francisco's paid summer research training program, which does not require citizenship.
- Break Through Tech (an initiative of Cornell Tech) lists openings for their AI program. International students without work authorization are eligible.
- Parker Dewey offers paid micro-internships. The company's FAQ page indicates "Undocumented students in the United States can participate in Micro-Internships."
TheDream.US webinar featured testimonials from illegal aliens who are working without authorization and explaining how others can do the same. One example is a recent college graduate, Luisa Cano, who admitted her immigration status prevented her from becoming a teacher.
Her website, Cano Tutoring, indicates she holds a Nevada teaching license—a claim Restoration News verified. In 2019, the state passed a bill permitting illegal aliens to obtain professional licenses, but using their licenses still requires valid work authorizations. On the webinar, Cano even admitted that one of her Nevada State University professors hired her to be a homeschool teacher for the professor’s child—likely in violation of federal immigration laws.
Illegal aliens like Cano, who obviously aren't eligible for a Social Security number, obtain ITINs, and then use those numbers to create their own businesses and operate as independent contractors. TheDream.US instructs aliens to obtain the ITINs through an IRS Certified Acceptance Agent (CAA) so they don’t have to send personal documents to the IRS. All of this is still illegal; it’s just harder to get caught.
The evidence is clear. TheDream.US is not merely advocating for policy change—the NGO actively helps illegal aliens circumvent federal work restrictions while enjoying the full benefits of tax exemption. The illegality doctrine exists for cases exactly like this. It is time the agency enforced it.
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