THE ACCUSATIONS AGAINST NEWT

By ADAM COHEN

THE CHARGE

1. MISUSE OF TAX-DEDUCTIBLE FUNDS

That Gingrich used tax-exempt donations to underwrite his college course called Renewing American Civilization, which he told donors would promote the Republican cause. Federal law prohibits use of tax-exempt contributions for partisan political activities.

THE DEFENSE

The committee did not accuse him of violating any laws. He admits the funding was questionable but blames lack of good legal advice.

WHY IT'S AN ISSUE

Tax experts disagree about whether any laws were violated. But Gingrich's attempt to plead ignorance of the law rings hollow, particularly coming from one of the nation's top lawmakers. Also, GOPAC memos show that in 1990 attorneys warned against using charitable funds for politics. The IRS is reportedly conducting its own probe; proven violations could bring fines and jail time.

2. MISSTATEMENTS TO CONGRESS

That Gingrich misled the committee by stating his course was nonpartisan and denying GOPAC was involved in its planning. The committee found his statements to be "inaccurate, incomplete and unreliable" and said he "should have known" they were.

[THE DEFENSE]

Gingrich's defenders have blamed his attorney for the "inaccurate" statements and said he "did not intend to mislead."

[WHY IT'S AN ISSUE]

Gingrich has been criticized more for misleading Congress than for the underlying questionable use of tax-exempt funds. And his blame-the-lawyer strategy has already run into trouble. His attorney, Jan Baran, said last month that Gingrich personally reviewed all statements to the committee. And Baran announced that he would no longer represent Gingrich before it.

THE CHARGE

3. RECEIVING IMPROPER CONTRIBUTIONS AND GIFTS FROM GOPAC

That Gingrich received allegedly illegal campaign funds from GOPAC and $250,000 in "Newt support," ranging from aides' travel expenses to credit-card fees. As a nonfederal political committee, GOPAC was barred from giving to House races.

THE DEFENSE

Gingrich has dismissed the accusations as "baseless, politically motivated charges."

WHY IT'S AN ISSUE

These allegations, made in a complaint filed by five House Democrats in January 1996, are still pending. The ethics committee said in September that it was "in the process of obtaining additional information" and that it had "not reached any conclusions."

[THE CHARGE]

4. FUNNELING POLITICAL MONEY THROUGH A CHARITY

That money was directed through a charity originally created by a Gingrich supporter to help poor kids. Lion's share of the money raised by the tax-exempt Abraham Lincoln Opportunity Foundation bankrolled cable-TV shows and other parts of Gingrich's program.

[THE DEFENSE]

Republicans say ALOF was only a conduit of funds for his TV efforts and donors knew that the money would not go to poor children.

WHY IT'S AN ISSUE

Gingrich has long been an advocate of private philanthropy as a replacement for government social programs. Even if no laws were broken, the use of a charity for disadvantaged children as a "shell" account for political activities contributes to an image of meanspiritedness and cynicism that has damaged Gingrich's standing in public opinion polls.

--By Adam Cohen