You can defend and advance civil liberties by donating to either the American Civil Liberties Union (ACLU) or the ACLU Foundation.
Litigation, education, and lobbying, the three activities undertaken by the ACLU, are all governed by different tax laws. As a result, the ACLU Foundation specifically only conducts activities that allow for tax deductible donations.
The ACLU and the ACLU Foundation
Gifts to the ACLU allow us the greatest flexibility in our work. While not tax deductible, they advance our extensive litigation, communications, advocacy, and public education programs. As a 501(c)(4) non-profit organization, the ACLU can participate in the political process through lobbying lawmakers in legislatures at the federal and local level. In compliance with U.S. tax codes, the ACLU’s lobbying efforts make donations non-deductible, but when you make a contribution to the ACLU, you become a “card-carrying” member who takes a stand for civil liberties.
If you prefer to make a tax deductible gift, we encourage you to support the 501(c)(3) ACLU Foundation. Gifts to the Foundation support our litigation, communications, and public education efforts. With a gift of $1,000, you join the ACLU Impact Society, a group of supporters leading the fight for equality and freedom. By donating to both the ACLU and ACLU Foundation, donors can support all three arms of the ACLU’s overall mission and take advantage of a tax deduction for part of their gift.