The Qoba Foundation is located in Carmichael, California. In 2016, Qoba received $5,000Â dollars from the Alavi Foundation.
In 2009, federal prosecutors charged that the AlaviÂ Foundation was a front group for the Iranian government and violated U.S. law by transferringÂ rental income from its properties to Iranâ€™s Bank Melli, which was sanctioned in 2007 forÂ supporting the Iranian nuclear program. 
The Qoba Foundationâ€™s website says that the organization offers Muslim burial services,Â wedding ceremonies and also can certify if someone who has converted to the Islamic faith.
In the links section of Qobaâ€™s website, it states that Iranian Supreme Leader Ayatollah AliÂ Khamenei is a top scholar for ritual reference. In addition, it lists Ayatollah Makarem-ShiraziÂ and Ayatollah Vahid-Khorasani.Â Shirazi is a hardline cleric who has called the Holocaust a â€œsuperstition.â€ Â Khorasani is the Grand Ayatollah in Qom, Iran, one of the dictatorshipâ€™s main
indoctrination centers for its radical ideology.
Qoba’s website recommendsÂ tebyan.com (which transfers the user to tebyan.net). According to SimilarwWeb (a data tracking service),Â the majority the traffic on Qoba’s website comed from inside of Iran. 
 â€œIranian Front Group Funds Institutions Across the U.S,â€ Clarion Project, October 16, 2018,Â https://clarionprojstg.wpengine.com/iranian-front-group-funds-us-institutions/
 â€œSenior Iranian Cleric dismisses Holocaust as â€œSuperstition,â€ Dailymail, September 15, 2010,
 Similar Web, https://www.similarweb.com/website/tebyan.com#overview