CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.
Any time an Analysts' Note refers to a charity's Audited Financial Statements or IRS tax form, CharityWatch encourages interested donors to obtain a copy of the referenced documents so that they may view the information in context. Please contact the charity directly to request a copy of any referenced document. Charity tax forms and audits may also be obtained from a number of online databases. For a list of sources, please visit our LINKS page.
|CharityWatch's rating of Death with Dignity National Center is for the 501(c)(3) public charity entity (tax ID #93-1162366). The rating does not include the financial activities of the related 501(c)(4) tax-exempt, social welfare organization, Death with Dignity Political Fund (tax ID #93-1324899).|
According to the Death with Dignity consolidated audit of March 31, 2018 (Note 1, The Organization):
"Death with Dignity Political Fund (the Fund), formerly Oregon Death with Dignity Political Action Fund, was formed in 2001, replacing a State Political Action Committee, Oregon Right to Die, formed in 1993. The Fund's purpose is to promote social welfare and inform, educate and influence the general public and elected and appointed government officials about the Oregon Death with Dignity Act and to counteract any attempts by opponents to repeal or limit the law."
Death with Dignity National Center reports making a $40,000 grant to the Political Fund in fiscal 2018 (IRS Form 990, Schedule I).
CharityWatch does not provide a separate rating for Death with Dignity Political Fund at this time due to its small size. The Political Fund received $80,122 in contributions in fiscal 2018, according to its audited Consolidating Statement of Activities.
CharityWatch issues separate ratings for 501(c)(3) & 501(c)(4) organizations, even when such organizations are included together in a consolidated audit, due to their differing tax treatments by the IRS. For more information on this topic, please see our sections on Types of Non-Profits, Tax Status, and Treatment of Related Organizations, which can be found in "Criteria & Methodology" under the "About Us" navigation header.
For more information about things to consider when donating to organizations that have related public charity and social welfare entities, click on "Articles" from the navigation header, and read "Sorting Out Non-Profit Pairs."
|According to the Death with Dignity National Center consolidated audit of March 31, 2018 (Note 9, Concentrations of Credit Risk):|
"Contributions received from two donors during fiscal year 2018 represented 56% of total support and revenue [of the consolidated organization]..."
|According to the Death with Dignity National Center audited Consolidating Statement of Activities for the year ended March 31, 2018, the Center received in-kind "Donated assets and services" on which it placed a total value of $36,473. Included in this amount is $16,750 in "specialized legal services" donated by a board member, according to the audit (Notes 8 & 1).|
[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found by clicking on "Criteria & Methodology" under "About Us" from the navigation bar, above.]