Rep. Charles Rangel’s campaign manager helped create a shady nonprofit at the center of a corruption investigation involving City Councilman Reuben Wills, The Post has learned.

Rasheida Smith, a longtime southeast Queens Democratic operative, is listed on the incorporation papers of New York 4 Life, the group that state authorities say Wills looted for more than $30,000 to buy such luxuries as a $750 Louis Vuitton handbag.

Smith’s home address was listed as the nonprofit’s headquarters when it was formed on Sept. 29, 2006, according to state records.

“New York 4 Life’s purpose is to empower residents to positively impact the community at large from changes made within themselves, by providing access to information and resources pertaining to matters of finance, health and overall quality of life,” the group proclaimed as its high-minded mission.

State authorities say the organization served as a slush fund for Wills, who was listed as one of its three directors.

The group received a $33,000 state grant from former state Sen. Shirley Huntley, who pleaded guilty last year to swiping $87,700 from a separate education nonprofit she founded.

Wills served as Huntley’s chief of staff before being elected to the City Council in 2010.

Reached by The Post on Tuesday, Smith refused to answer any questions.

“I don’t know that I want to have this conversation,” she said.

“What is my connection? That’s what I’d like to know. I’m really not connected to the group,” she added, before rushing off the phone with a promise to call back.

She later sent a statement denying any involvement beyond helping the group file paperwork.

“With no decision-making authority, my firm acted as a filer for several non-profits in this administrative capacity only with no continuing role with any of these entities after the initial filings,” Smith wrote.

Smith is the founder of her own consulting firm, Dunton Consulting, and previously worked for at least two other politicians facing corruption charges, state Sens. Malcolm Smith and John Sampson.

Rangel’s campaign declined to comment.

But political insiders say the news doesn’t bode well for Rangel, who faces a tough re-election battle.

“Considering his own experience with an ethics committee, this connection doesn’t help Rangel — especially considering he’s in the fight of his political life,” said one political operative.

Smith has her own problems with the government.

Records show she has three active New York state tax warrants totaling $4,068. The address on those liens is the same she used to form New York 4 Life.