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.

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Note(s)
CharityWatch's rating of Public Citizen Foundation includes the financial activities of the 501(c)3 organization (Tax ID#52-1263996). Our rating does not include the financial activities of the related 501(c)4 nonprofit entity, Public Citizen, (Tax ID#23-7104508), for which CharityWatch issues a separate rating.

CharityWatch issues separate ratings for 501(c)4 organizations, even when such groups are included in a charity's consolidated audit, due to the different tax treatment of these groups. 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 on the Criteria & Methodology tab under the "About Us" navigation header.
According to the Public Citizen Foundation audit of September 30, 2015, Note 4, Collective Bargaining Agreement:

"The employees of the Foundation elected to be covered by a collective bargaining agreement and to have the Service Employees International Union (SEIU), Local 500 AFL-CIO as their representative. The Foundation's management and SEIU ratified a collective bargaining agreement (the Agreement) as of October 1, 2013. The Agreement will remain in effect until September 30, 2016."

Audit Note 9, Concentrations, further states:

"As of September 30, 2015, approximately 77% of Public Citizen's employees are members of SEIU, Local 500 AFL-CIO."

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