CharityWatch is unable to provide a letter grade rating for the American Constitutional Rights Union (ACRU) at this time due to our specific concerns about ACRU's financial reporting. For this reason we have assigned it a "?" rating for its 2024 fiscal year based on our analysis of ACRU's IRS Tax Form 990 and audited financial statements for that period. CharityWatch is concerned that the charity could be including certain fundraising expenses in its reported program expenses in its IRS tax Form 990 and/or audited financial statements. CharityWatch contacted ACRU on March 23, 2026, via email and U.S. mail with questions about its financial reporting for its fiscal year ended December 31, 2024. CharityWatch requested a general breakout of services rendered in relation to the $381,371 of reported Other Professional Fees (line 11g) allocated to program expense per IRS Form 990, Part IX, Statement of Functional Expenses. Specifically, CharityWatch asked for: - The types of services provided (e.g., legal, communications, research, consulting, IT, fundraising campaign support, etc.)
- The approximate dollar amounts allocated to each service category
- Whether any payments were made to professional fundraising companies or third-party development vendors, even if not reported under “Professional Fundraising Services”
- An indication of whether any of these expenses included any joint costs or fundraising components
Additionally, CharityWatch requested a general breakout of services rendered in relation to the $88,947 of reported "Outreach" (line 24a) respectively, allocated to program expense per IRS Form 990, Part IX, Statement of Functional Expenses. Specifically, CharityWatch asked for: - The types of services provided (e.g., legal, communications, research, consulting, IT, fundraising campaign support, etc.)
- The approximate dollar amounts allocated to each service category
- Whether any payments were made to professional fundraising companies or third-party development vendors, even if not reported under “Professional Fundraising Services”
- An indication of whether any of these expenses included any joint costs or fundraising components
As of the date of this note, April 14, 2026, we have not yet received a response. If ACRU provides an adequate response to the above questions in the future, CharityWatch may update ACRU's fiscal 2024 rating at that time. CharityWatch's most recent letter grade rating of ACRU was a "D" on our "A+" to "F" rating scale based on our analysis of its fiscal 2018 IRS Form 990 and audited financial statements. CharityWatch was unable to provide a complete rating of ACRU based on its fiscal 2021 activity due to the charity's small size at the time. |