CharityWatch's rating of Southern Poverty Law Center (the Center) is for the 501(c)(3) public charity entity (tax ID #63-0598743). The rating does not include the financial activities of the related 501(c)(4) tax-exempt, social welfare organization, SPLC Action Fund (tax ID #83-1085161). According to the Southern Poverty Law Center tax filing for the fiscal year ended October 31, 2024, the Center made a "Gift, grant, or capital contribution" in the amount of $3,375,000 to SPLC Action Fund in fiscal 2024 (IRS Form 990, Schedule R, Part V). SPLC Action Fund's contributions from unrelated sources in fiscal 2024 totaled $1,300,150, according to its fiscal 2024 tax filing. Given its relatively small size, CharityWatch does not provide a separate rating for SPLC Action Fund at this time. CharityWatch separates the ratings for 501(c)(3) & 501(c)(4) organizations, even when their financial activities 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 Southern Poverty Law Center (the Center) consolidated audit of October 31, 2024 (Note 10, Contributions of Non-Financial Assets): The Center received contributions of non-financial assets (donated services and goods) during the fiscal year ended October 31, 2024, on which it placed a total value of $420,299. [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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