July 21 - An external review conducted for the Gates Foundation has found it engaged with Jeffrey Epstein, but discovered no evidence of payments or participation in criminal activities linked to the late financier and convicted sex offender, the philanthropic group said on Tuesday.

The foundation has been under scrutiny due to Chair Bill Gates' association with Epstein. A release of emails in January by the U.S. Justice Department also showed communication between Epstein and the Gates Foundation's staff.

"The review found no evidence that Epstein was paid by the foundation. It also found no evidence of participation in, or knowledge of, Epstein’s ongoing sex trafficking operations or criminal activities," the foundation said in a statement.

The foundation opened an external review this year into its engagement with Epstein. It said on Tuesday that the review was commissioned in March and was conducted by law firm WilmerHale.

The review confirmed that the foundation’s primary engagement with Epstein from 2011 to 2014 involved two matters — a proposed donor-advised fund and a nonprofit called the International Peace Institute, according to the statement.

While the foundation did not pursue the first idea, it provided funding to IPI for polio eradication support following internal diligence and review, the statement added.

WilmerHale conducted more than 50 interviews with current and former employees and reviewed extensive written materials for the review, the foundation said.

Microsoft Co-founder Bill Gates and his then-wife Melinda French Gates started the Gates Foundation in 2000. It is one of the world's biggest funders of global health initiatives.

Gates, 70, has repeatedly expressed regret for having anything to do with Epstein and has denied spending time with victims of Epstein's sexual abuse, saying he never witnessed criminal conduct by Epstein. He has not been accused of any crimes. REUTERS

Gates Foundation engaged with Epstein but made no payments to him, review finds