How much he knew and when is certainly up for debate, we just have limited evidence of that.
Over a decade he announced each year that the donations go to a specific charity and then he claimed that all this time he could not find a charity to donate to. That's different from ignorance.
He claimed he knew the money hadn't been donated in 2021, so if that's true, we're looking at 2 years, not 10. He was an officer the whole time, but it's very common for family run businesses and charities to name people as officers even when they don't have an active role.
My point is that it's very possible that he didn't know for the first 7-8 years, and later just followed the same script he'd been following. That's still bad, especially since he didn't get the money donated until called out, but not as bad as sitting on it for 10 years.
The golf thing is the final smoking gun, and I'd very much like to hear his explanation of that before jumping to conclusions. It could very well be that one of his siblings is doing something shady there and he wasn't involved. Until I have details, I'll keep my finger pointed at the charity itself and not Jirard, though he is a prime suspect. I think it should absolutely be investigated by the authorities, who'll have access to all of the account data and can provide proof of what happened.
My point is that he could have just been evaluating charities for the past two years, and before that his siblings were supposed to take care of that. We don't know what the internal agreements were, or the communication between him and the rest of the people in the foundation. All we know is that he claims he knew the money wasn't donated in 2021, and that pushing on him last month got the money donated.
None of this is particularly relevant to those who have donated, but it's pretty important when looking at legal consequences and culpability. I think there's enough here to say Jirard is a scumbag, but not enough to necessarily claim that he is a criminal, though there's a good chance someone at the foundation has committed a crime.
I don't think you can draw either conclusion confidently. Here's an alternate explanation: his sister acknowledged that the money wasn't donated, and told him that it would once they pick a charity, and he didn't press on it until it got publicity. I haven't reviewed every time he boosted his charity, but in the ones I did see, he said he "worked with charities X, Y, and Z," not that they've actually donated money to them (i.e. they've been in talks about the donation process). I don't know how likely that is, but it's plausible enough for me to hold back on personal accusations, especially if I had a public platform like a popular YouTube channel (e.g. Mutahar @ someordinarygamers YT channel)
The way I see it, he's either complicit, lying, or negligent. I'm not going to guess which one until I see more evidence.