“Just an FYI – Kamala Harris’s campaign reached out. They’d like to pay us about $1,000 for access to the email list,” Alcorn wrote in a December 30 email to Hunter and Hallie Biden, Beau’s widow.

The money would go to the [Beau Biden] campaign, then be transferred to the foundation,” explained Alcorn, who ran the Beau Biden Foundation for the Protection of Children from January 2016 to June 2021, according to his LinkedIn profile.

Now, here's the onion:

Three former members of the Federal Election Commission (FEC) told The Post that donor list swaps are common and legal among campaigns, as long as each pays fair market rate.

But funneling the Harris payment to the foundation in exchange for the donor list — after the Biden family made clear months earlier that Beau’s campaign funds would be donated to the foundation — would have been a different matter.

“Charitable organizations are not supposed to be involved in transactions with partisan campaign committees,” said Michael Toner, who served as FEC chairman in 2006 and as a commissioner between 2002 and 2007.

The first layer to peel off here is the status of the Beau Biden "campaign." The money paid — and sure, a grand isn't all that much in the grand scheme of things, but the amount doesn't matter, the law does — the money appears to have been funneled through the campaign and into the Beau Biden Foundation, a 501(c)(3) corporation. Non-profits of this kind are not supposed to be involved in partisan politics, and according to Mr. Christenson, the Beau Biden Foundation, on a Form 990 filing, had denied “...engag(ing) in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office.”

The second layer here is that the Beau Biden Foundation later offered Kamala Harris a seat on their board of directors. That's an unpaid position, but one that carries some influence, and could also run afoul of election finance law.