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 Environmental Defense Action Fund includes the financial activities of the 501(c)(4) tax-exempt, social welfare organization (tax ID #90-0080500).|
The rating does not include the financial activities of the related 501(c)(3) public charity, Environmental Defense Fund (tax ID #11-6107128), for which CharityWatch issues a separate rating.
CharityWatch issues separate ratings for 501(c)(4) & 501(c)(3) organizations, even if their financial activities are included together in a consolidated audit, due to their different treatment under the IRS tax code. 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 the "Donor Alerts & Articles / Media" tab (above), and read "Sorting Out Non-Profit Pairs."