Frank Lowy is an Australian businessman who owns 119 shopping malls. Lowy has given up to $100,000 to Bill Clinton's foundation. The transaction has come under scrutiny due to IRS allegations that Lowy may have illegally sheltered $68 million of assets from U.S. taxes. The scrutiny also occurred because Hillary Clinton has been nominated to the Obama Cabinet as Secretary of State.New York Post: Bill's Dubious Donors (December 21, 2008)

"Frank Lowy totally rejects the assertion made in a report issued by a US Senate subcommittee that he or his family used a US corporation or took other steps to hide ownership of assets from Australian tax authorities for the purpose of avoiding their tax obligations." — Statement from Frank Lowy regarding IRS investigationSydney Morning Herald: Frank Lowy's statement (July 18, 2008)

We are delighted the government has given us this sum and I can assure you that it will be spent wisely, there will be no lunches and dinners, it will be used for professional services." — Frank Lowy, regarding federal assistance fpr 2018 World Cup bidLive News: We'll use World Cup bid fund wisely: FFA (December 12, 2008)