EXPLAINER: Why and when are companies criminally charged?

NEW YORK (AP) — Lawyers representing former president Donald Trump's company say they believe the Manhattan district attorney plans to ask a state grand jury to indict the Trump Organization in an investigation that involves fringe benefits paid to employees.

They don't expect Trump himself to face charges at this stage.

Charging a corporate entity, rather than its top executives, isn't unprecedented. State and federal prosecutors have a long history of filing criminal charges against corporations for mostly the same reasons prosecutions are brought against individuals.

Criminal charges can result in fines and penalties — sometimes in the billions of dollars — and changes to the way a company operates. And in some instances, they can result in the destruction of the business.

They can also be used to encourage cooperation by the company against individuals who have broken the law or to send a message to an industry that corporate crimes will not be tolerated.

WHAT CHARGES ARE BEING CONSIDERED?

Grand jury proceedings are secret and the Manhattan district attorney's office has declined to comment. But Trump Organization lawyer Ron Fischetti told The Associated Press that prosecutors are interested in fringe benefits paid to some company executives, like free use of cars or apartments and help with school tuition payments.

It isn't unusual, or illegal, for companies to give such perks to valued executives, but in some instances those benefits can count as income for tax purposes.

If an employee didn't pay income tax on those benefits and the company was aware of it, and took steps to help the person evade taxes, that could be illegal.

The former Republican president says he’s done nothing wrong and is being unfairly targeted by Democrats out to undermine him...