In New York, falsifying records is a misdemeanor, unless the documents were faked to hide another crime. The other crime, prosecutors say, was Mr. Trump’s violation of state election law that prohibited conspiring to aid a political campaign using “unlawful means” — a crime they say he committed during his 2016 campaign for president.

The jury instructions specifically say,

"In determining whether the defendant conspired to promote or prevent the election of any person to a public office by unlawful means, you may consider the following: (1) violations of the Federal Election Campaign Act otherwise known as FECA; (2) the falsification of other business records; or (3) violation of tax laws."

I'm a lawyer; I think I'm a decently intelligent guy, and I'm genuinely confused.