CharityWatch's rating of the ACLU Foundation is for the 501(c)(3) public charity (tax ID #13-6213516). The rating does not include the financial activities of the local ACLU affiliates or of the affiliated 501(c)(4) tax-exempt, social welfare organization, the American Civil Liberties Union (ACLU) (tax ID #13-3871360). CharityWatch issues a separate rating for the ACLU. CharityWatch separates the ratings for 501(c)(3) & 501(c)(4) 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 Foundation consolidated audit of March 31, 2023 (Note 1, Organization):
"...Both the ACLU Foundation and the Union [the ACLU] are affiliated with 50 nonprofit, tax-exempt organizations in every state in the United States, 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 Union and the affiliates are not included in these [audited] consolidated financial statements," according to Note 2 of the ACLU Foundation consolidated audit of March 31, 2023. |
According to the ACLU Foundation audited Consolidated Statement of Activities for the year ended March 31, 2023, the Foundation reports receiving in-kind donated legal services on which it placed a total value of $39,375,260.
[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 on the Our Process page.]
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