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In 1988 Shukri Abu Baker established a tax-exempt charity, called the Occupied Land Fund, based in [[Indiana]]. The following year the charity raised $300,000. Two years later the OLF was incorporated by Baker, [[Ghassan Elashi]], and Mohammad el-Mezain in California and renamed the Holy Land Foundation for Relief and Development.<ref>Peled. p. 51</ref> In 1992, the HLF relocated to Richardson, Texas.<ref name=":0">{{Cite web|url=http://www.ca5.uscourts.gov/opinions%5Cpub%5C09/09-10560-CR0.wpd.pdf|title=Revised January 13, 2012 "The United States Court of Appeals for the Fifth Circuit" United States of America vs Mohammad El-Mezain; Ghassan Elashi; Shukri Abu Bakr; Mufid Abdulqader; Abdulrahman Odeh; Holy Land Foundation for Relief and Development, also known as HLF. " No. 09-10560, Filed December 7, 2011, pg. 9}}</ref> It had offices in California, New Jersey, and Illinois, and individual representatives scattered throughout the US, the [[West Bank]], and [[Gaza Strip|Gaza]].
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In 1994, the [[Anti-Defamation League]] and the [[American Jewish Congress]] launched a campaign demanding that the [[IRS]] revoke the HLF's tax-exempt status; the campaign was supported by [[Charles Schumer]], [[Nita Lowey]] and [[Eliot Spitzer]].<ref>Peled. p. 56</ref>
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