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" in the "Articles & Alerts" section, below.
According to the ACLU consolidated audit of March 31, 2020 (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, 2020. |