The two conservative activists who captured ACORN employ ees giving advice on the sex trade and money-laundering only play a pimp and prostitute on video.

In real life, Hannah Giles, 20, isn’t a lady of the night. She’s a minister’s daughter studying jour nalism at Florida International Uni versity.

And James E. O’Keefe III, 25, a Fordham MBA student from New Jersey, isn’t a pimp so much as a pro vocateur — determined to expose what he sees as the hypocrisies and moral lapses of liberals by employing their own tactics against them.

The pair met last year on Facebook after O’Keefe posted his own gotcha videos, showing Planned Parenthood employees agreeing to his request to earmark his donations for the abor tions of African-American babies.

After Giles proposed the ACORN video-sting idea, O’Keefe — who started making the videos while a stu dent at Rutgers University — pounced on it. “Why go after ACORN?” Giles asked. “Because I love America, I love God, and corrupt institutions don’t help that.”

After six weeks of research, Giles said they scavenged together their cos tumes from friends, except for the pimp coat, which was on loan from O’Keefe’s grandmother.

In total, the project cost them $1,300.

They did the job entirely on their own and paid for it themselves, they said.

The two never became romantically involved, Giles said. “We’re too good as business partners for that — and besides, he has a girlfriend,” she said.

O’Keefe contends their tactics are “the future of activism and investigative reporting.”

“This is now my full-time job,” he said.

jeremy.olshan@nypost.com

