A jury convicted James Doran under the federal embezzlement statute, Section 666 for embezzling money from Florida State University, an organization receiving federal funds. Doran argued that the embezzled funds belonged to a separate university-affiliated entity and that the Government had not proved the statutory federal-benefits element. The Eleventh Circuit held that Section 666 requires proof that the organization from which property was embezzled was the recipient of federal benefits, not merely that a related entity received them. The trial evidence showed that Doran took funds from the separate entity and did not establish that it and the university were alter egos or that the entity received federal benefits. The court reversed the conviction and directed entry of a judgment of acquittal. Judge Jill Pryor concurred in the judgment, relying on the insufficiency of the evidence under the statutory elements.