CharityWatch's rating of Death with Dignity National Center is for the 501(c)(3) public charity (tax ID #93-1162366). The rating does not include the financial activities of the related 501(c)(4) tax-exempt, social welfare organization, Death with Dignity Political Fund (tax ID #93-1324899).
According to the Death with Dignity consolidated audit of March 31, 2023 (Note 1 re: The Organization): "Death with Dignity Political Fund, formed in 2001 to replace the State Political Action Committee, Oregon Right to Die, organized bold advocacy campaigns to revolutionize end-of-life care and pass aid-in-dying laws. The Fund engages in a variety of activities to promote the social welfare of dying individuals and expand options for aid-in-dying, including lobbying and political advocacy."
Death with Dignity National Center reports making a $250,000 grant to the Political Fund in fiscal 2023 (IRS Form 990, Schedules I & R).
CharityWatch does not provide a separate rating for Death with Dignity Political Fund at this time due to its small size. The Political Fund received $423,475 in contributions in fiscal 2023, according to its audited Consolidating Statement of Activities.
CharityWatch separates the ratings for 501(c)(3) & 501(c)(4) organizations, even when such organizations are included together in a consolidated audit, due to their differing tax treatments by the IRS. 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 Death with Dignity National Center consolidated audit of March 31, 2023 (Note 9, Concentrations of Credit Risk): "Contributions received from one donor during the fiscal year 2023 represented 23% of total support and revenue (34% of total support and revenue was received from three donors during fiscal year 2022)."
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According to the Death with Dignity National Center (DDNC) consolidated audit of March 31, 2023 (Note 11, Related Party Disclosure): "The Center contracted for consulting services with a company owned by an employee of the Center. Total payments made to the company approximated $216,000 and $46,000 for the years ended March 31, 2023 and 2022, respectively." According to the Death with Dignity National Center's 2023 tax filing, DDNC reports re: Business Transactions Involving Interested Persons (IRS Form 990, Schedule L, Part V re: Schedule L, Part IV): (A) Name of Interested Person: Stephen Gray (B) Relationship Between Interest Person and Organization: An owner of Geer Strategies is spouse of the President of the Organization (C) Description of Transaction: Professional services
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