Iranian Entity: IRGC-Qods Force

According to the U.S. Department of the Treasury, provides material support to Hizballah, Hamas, the Palestinian Islamic Jihad (PIJ), the Popular Front for the Liberation of Palestine-General Command (PFLP-GC) (see separate entity records), and the Taliban; considered the primary instrument for providing weapons and financial support to anti-U.S. and anti-Coalition Taliban activity in Afghanistan; provides guidance, funding, weapons, intelligence, and logistical support to Hizballah, including training facilities for fighters and an estimated $100 to $200 million in funding annually; provides weapons, training, funding and guidance to Iraqi Shi'a militants who target and kill Coalition and Iraqi forces; according to the U.S. Department of the Treasury, uses Bank Melli (see separate entity record) for financial services and was sent at least $100 million through Bank Melli between 2002 and 2006; reportedly has a network of front companies throughout the Gulf region to finance its operations, including a stake in the Bonyard e Mostazafan va Janbazan (Bonyad e Mostazafan Foundation - see separate entity record).

Commanded by Brigadier General Qasem Soleimani (see separate entity record), identified in an annex to U.N. Security Council resolution 1747 of March 24, 2007; Deputy Commander Abdul Reza Shahlai was added to the Specially Designated National (SDN) list maintained by the U.S. Department of the Treasury's Office of Foreign Assets Control (OFAC) on September 16, 2008, pursuant to Executive Order 13438, which targets threats to the peace and stability of Iraq and the Iraqi government; Brigadier General Ahmed Foruzandeh, commanding officer of the IRGC- Qods Force Ramazan Corps and Deputy Commander of the Ramazan Headquarters, was added to the SDN list maintained by the U.S. Department of the Treasury's OFAC on January 9, 2008, pursuant to Executive Order 13438; according to NCRI, additional IRGC- Qods Force members include: Brigadier General Obeidavi (commander, Fajr Garrison), Hamid Taghavi (operations commander, Ramadan (Ramazan) Garrison), Brigadier General Balalek (operational commander, Fajr Garrison), and Colonel Heidar Saki (intelligence commander, Fajr Garrison); according to the U.S. Department of the Treasury, officers use diplomatic, non-governmental and humanitarian organization, and media mechanisms as cover for operational activities.