What are the specific 34 falsifying business records counts Trump was convicted of in the New York case?
Executive summary
A Manhattan jury convicted Donald J. Trump on 34 separate counts of Falsifying Business Records in the First Degree — each count corresponding to a false entry in Trump Organization records that prosecutors say was used to conceal a $130,000 payment to adult-film actress Stormy Daniels, disguised as legal fees tied to Michael Cohen — a scheme the DA argued was meant to influence the 2016 election [1] [2] [3]. New York law treats falsifying business records as a misdemeanor unless the false entries were made to conceal another crime, which is how the jury found the entries rose to felonies here [2] [4].
1. What the “34 counts” actually correspond to
The 34 counts are not 34 different statutes but 34 separate alleged false entries in Trump Organization business records — prosecutors alleged each check, invoice or record that was mischaracterized as a legal expense constituted an individual count [1] [5]. The DA’s office described that “in total, 34 false entries were made in New York business records to conceal the initial covert $130,000 payment,” and the indictment tied those entries to reimbursements to Michael Cohen that were labeled as legal services [1] [2].
2. The underlying factual allegation tied to each count
Prosecutors presented evidence that Michael Cohen paid Daniels $130,000 before the 2016 election and that the Trump Organization subsequently processed reimbursements and accounting entries reflecting payments for legal services rather than reimbursement for the Daniels payment; the falsified entries are the core of each charged count [2] [3]. The DA characterized the entries as processed “by the Trump Organization and illegally disguised as a payment for legal services rendered pursuant to a non‑existent retainer agreement” [1].
3. Why the counts were charged as felonies, not misdemeanors
Under New York Penal Law, falsifying business records is a misdemeanor unless the false entries were made with intent to commit or conceal another crime; prosecutors argued—and the jury agreed—that the entries were intended to conceal criminal conduct aimed at affecting the 2016 election, elevating each charged act to a first‑degree felony [2] [4] [6]. Legal analysts have noted that this predicate-to‑other‑crime element is the unusual but decisive legal hook in the indictment [6].
4. Evidence the jury weighed in treating each document as a separate offense
Trial evidence consisted largely of documentary trails — invoices, checks and accounting entries — and witness testimony including Michael Cohen; prosecutors asked jurors to view each false entry (each payment processing or record) as a discrete act that could sustain its own count, a point affirmed in multiple post‑trial explanations and public summaries [1] [7] [3].
5. The verdict, sentence and ongoing legal fight
A jury found Trump guilty on all 34 counts; the DA announced the all‑count conviction and courts entered judgment accordingly [1] [3]. Judge Juan Merchan later imposed an unconditional discharge at sentencing — leaving the conviction on the record but imposing no jail, fine or probation — while Trump continues to pursue appeals and motions including efforts to move aspects of the case into federal court [8] [9] [2].
6. Competing narratives and limits of available reporting
The defense contended the entries reflected legitimate legal expenses recorded by accountants and argued the prosecution’s theory was politically motivated; Trump and his lawyers have repeatedly denied wrongdoing and have pressed appellate and jurisdictional challenges [8] [9]. Public reporting and DA statements explain the nature of the 34 counts as separate false entries, but the provided sources do not reproduce the verbatim indictment text for each numbered count here, so this account synthesizes prosecutors’ descriptions and jury findings rather than reciting individual count language line‑by‑line [1] [7].
Bottom line
The “34 counts” are 34 discrete alleged false entries in Trump Organization records, each charged as a first‑degree falsifying business records felony because prosecutors argued the entries were made to conceal other criminal conduct related to the $130,000 Daniels payment; a jury convicted on all 34 counts, the conviction was announced by the Manhattan DA, and appeals and jurisdictional fights remain active [1] [3] [2].