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, 2020 (Note 1 re: The Organization): "Death with Dignity Political Fund (the Fund), formerly Oregon Death with Dignity Political Action Fund, was formed in 2001, replacing a State Political Action Committee, Oregon Right to Die, formed in 1993. The Fund's purpose is to promote social welfare and inform, educate and influence the general public and elected and appointed government officials about the Oregon Death with Dignity Act and to counteract any attempts by opponents to repeal or limit the law."
Death with Dignity National Center reports making a $100,000 grant to the Political Fund in fiscal 2020 (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 $111,684 in contributions in fiscal 2020, 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" in the Articles & Alerts section, below.
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According to the Death with Dignity National Center consolidated audit of March 31, 2020 (Note 10, Concentrations of Credit Risk): "Contributions received from three donors during fiscal year 2020 represented 40% of total support and revenue [of the consolidated organization]. Contributions received from two donors during fiscal year 2019 represented 73% of total support and revenue [of the consolidated organization]." |
According to the Death with Dignity National Center audited Consolidating Statement of Activities for the year ended March 31, 2020, the Center received in-kind "Donated assets and services" on which it placed a total value of $18,420. According to the Center's fiscal 2020 tax filing, the $18,420 consists of donated software (IRS Form 990, Schedule M). [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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According to the Death with Dignity National Center consolidated audit of March 31, 2020 (Note 12, Contingencies): "The Organization has been negatively impacted by the effects of the world-wide coronavirus pandemic. The Organization is closely monitoring its operations, liquidity, and capital resources and is actively working to minimize the current and future impact of this unprecedented situation. As of the date of issuance of these [audited] financial statements [July 14, 2020], the full impact of the Organization's financial position is not known."
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