In the CCA's situation:
- The 2023 president, David Spragg: If the IRS investigates the approximately $1 million in announced collectible donations, it would examine his involvement in accepting, documenting, valuing, and reporting those donations. Personal liability would depend on evidence of wrongdoing, not simply his position.

- The current president: Would not automatically inherit personal liability for anything that happened in 2023. However, if the current president knows about an ongoing violation, participates in it, or knowingly authorizes improper transactions, personal liability could arise.

- The treasurer and board members serving in 2023: Could also face scrutiny, particularly those responsible for approving transactions, maintaining records, and preparing or reviewing financial statements.
An important distinction
If a donation was accepted in 2023 but improperly handled or reported in subsequent years, responsibility could extend across multiple administrations.

The IRS would examine who made the decisions, who controlled the records, and who knew about any improper activity.

The current leadership's exposure would depend on what it subsequently knew and did.

Neither president is automatically personally liable, and the financial discrepancies we've identified do not yet establish that either committed wrongdoing.