Donations to the Clinton Foundation took a precipitous dive for a second year in a row as Justice Department officials mulled whether they would appoint a special prosecutor to probe the non-profit’s “alleged unlawful dealings.”

Contributions to the Bill, Hillary & Chelsea Clinton Foundation fell by 42 percent, from $108 million to $63 million in 2016 — the year that Hillary Clinton lost her bid for president — according to the group’s latest federal tax filings which were released last week.

Donations had already plummeted 37 percent in 2015, when the non-profit was in disarray amid pay-to-play allegations and following the resignation of one of its key executives.

Last week, in a letter to the House Judiciary Committee, the Justice Department said that it may appoint prosecutors to examine allegations that millions in donations to the Clinton Foundation were tied to an Obama Administration uranium deal.

As Secretary of State, Hillary Clinton greenlighted the Russian purchase of Uranium One, a Canadian company with uranium assets in the US, at a time when many of the company’s owners had given a combined total of $145 million to the Clinton family charity.

Last month, Senate Republicans launched their own investigation into the 2010 deal. President Trump has also called for an investigation into Uranium One and the Clinton Foundation.

A spokesman for the non-profit dismissed the Uranium One allegations.

“These recycled claims about the Clinton Foundation being involved in Uranium One have been debunked again and again,” Kevin Thurm, acting CEO of the Clinton Foundation told The Post. “Regardless of the noise, the foundation will continue our work to improve people’s lives and tackle the major challenges of our time, such as the opioid epidemic, climate change, and empowering the next generation of leaders.”

Former Clinton Foundation President Donna Shalala, who stepped down from her position last April but remains on the board of the foundation, told an industry newsletter earlier this year that 2016 was “a very challenging” year for fundraising, largely due to the charity’s own focus on restructuring and the Clintons’ attention to the presidential campaign.

“Starting in 2015 when Secretary Clinton launched her presidential campaign, we voluntarily adopted restrictions on fundraising,” said Thurm in a letter on the non-profit’s web site. He added that the loss in donations did not affect the group’s programs, including aid to 150,000 small-scale farmers in Africa and opioid addicts in the US.

In August, the Clinton Foundation announced that Hillary Clinton, who left her board position on the non-profit in 2015 when she announced her presidential run, would return in a limited capacity to the charity to help with fundraising efforts.

In 2015, the charity’s board was in disarray after the departure of Eric Braverman, a pal of Chelsea’s who was brought in to run the group, but left after 18 months on the job.