Celebrating 30 years of helping you give wisely
America's most independent,
assertive charity watchdog
Top Rated

American Civil Liberties Union (ACLU)

CharityWatch rating issued
January 2025

Top-Rated Charity
A
CharityWatch Rating
Our independent rating based
on a number of factors.
 
84%
Program Percentage
Amount spent on programs
relative to overhead.
 
$12
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

American Civil Liberties Union (ACLU)
125 Broad St.
18th Floor
New York, NY 10004

Other Names

ACLU

Tax Status

501(c)4

Website

www.aclu.org

Stated Mission

To maintain and advance civil liberties, including, without limitation, the freedoms of association, press, religion, and speech, and the rights to the franchise, to due process of law, and to equal protection of the laws for all people throughout the United States and its jurisdictions.

View similar charities
Data based on Fiscal Year Ended 03/31/2023

Program Percentage: 84%

The percentage of American Civil Liberties Union (ACLU)'s cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$174,000,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $12

How many dollars American Civil Liberties Union (ACLU) spends on fundraising to raise each $100 of contributions.

$145,000,000

Calculated Total Contributions

(rounded)

Joint Costs

American Civil Liberties Union (ACLU)'s rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.

Program % Cost to Raise $100
87% $9
Accounting rules allow charities to report some telemarketing, direct mail, and other solicitation costs as Program expenses. CharityWatch believes that most donors do not consider a charity's solicitation activities to be the Programs they are intending to support with their donations. We therefore adjust such expenses out of a charity's reported Program expense and add it to Fundraising expense prior to calculating its rating.

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
American Civil Liberties Union (ACLU) Consolidated Audited Financial Statements Multiple
American Civil Liberties Union (ACLU) IRS Form 990 13-3871360
Entity: American Civil Liberties Union (ACLU)
Document Type: Consolidated Audited Financial Statements
Tax ID: Multiple
Entity: American Civil Liberties Union (ACLU)
Document Type: IRS Form 990
Tax ID: 13-3871360

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
This charity is Top-Rated
What does it mean to be Top-Rated?
 
American Civil Liberties Union (ACLU)
meets governance benchmarks.
 
American Civil Liberties Union (ACLU)
meets transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy Opt-Out Policy  

  Name Title Compensation
1 Anthony D. Romero Executive Director / CEO $940,312
2 Dorothy M. Ehrlich Deputy Executive Director $821,365
3 Terence M. Dougherty Deputy Executive Director Ops / General Counsel $568,144
1
Name: Anthony D. Romero
Title: Executive Director / CEO
Compensation: $940,312
2
Name: Dorothy M. Ehrlich
Title: Deputy Executive Director
Compensation: $821,365
3
Name: Terence M. Dougherty
Title: Deputy Executive Director Ops / General Counsel
Compensation: $568,144

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.

CharityWatch's rating of the American Civil Liberties Union (ACLU) is for the 501(c)(4) tax-exempt, social welfare organization (tax ID #13-3871360).

The rating does not include the financial activities of the local ACLU affiliates or of the affiliated 501(c)(3) public charity entity, the ACLU Foundation (tax ID #13-6213516). CharityWatch issues a separate rating for the ACLU Foundation.

CharityWatch separates the ratings for 501(c)(4) & 501(c)(3) organizations, even when they are included together in a consolidated audit, due to their differing treatments 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 on the Our Process page.

For more information about things to consider when donating to organizations that have related public charity and social welfare entities, read "Sorting Out Nonprofit Pairs."


According to the ACLU consolidated audit of March 31, 2023 (Note 1, Organization):

"...The ACLU is affiliated with 50 nonprofit, tax-exempt organizations and has a presence in every state in the United States and in the District of Columbia and Puerto Rico. All affiliates include reference to the American Civil Liberties Union or some variation thereof in their names (the affiliates). The affiliates also operate through related Section 501(c)(3) and Section 501(c)(4) organizations. The affiliates share the same overall mission and purpose as the ACLU, but their programs focus more on local or regional issues, while the ACLU's program activities are focused on overarching civil liberties issues and initiatives. Although the ACLU plays no direct role in the governance of and, except in very limited instances, does not share employees with, the affiliates, the organizations jointly fundraise and work together on certain programs and the ACLU, through either the Union [the ACLU] or [the ACLU] Foundation, as appropriate, at its sole discretion provides targeted financial and other support to the affiliates."


"The accounts and activities of the affiliates are not included in these [audited] consolidated financial statements," according to Note 2 of the ACLU consolidated audit of March 31, 2023.


Related External Articles