When people hear the name ‘ACLU,’ they often think of a single organization fighting for civil liberties in the United States. However, behind the scenes, there are actually two separate entities: the ACLU and the ACLU Foundation. Though both work together to protect and advance individual rights and freedoms, they are structured differently for legal and tax purposes. This distinction can be confusing to many, but it plays an important role in how the organization operates, raises funds, and engages in its mission. Understanding the difference between the ACLU vs ACLU Foundation helps supporters, donors, and the general public know where their money is going and how their contributions are used in the fight for civil rights.
Understanding the ACLU
The American Civil Liberties Union (ACLU) is a nonprofit, nonpartisan organization founded in 1920. Its mission is to defend and preserve the individual rights and liberties guaranteed to every person in the United States by the Constitution and laws. The ACLU handles a wide range of issues including freedom of speech, reproductive rights, racial justice, LGBTQ+ rights, privacy rights, and more.
While the ACLU takes part in litigation, advocacy, and public education, it is also heavily involved in lobbying and influencing policy changes at local, state, and federal levels. Because of its political activities, the ACLU is structured as a 501(c)(4) organization under the Internal Revenue Code. This designation allows it to engage in unlimited lobbying but means that donations to the ACLU are not tax-deductible for donors.
What the ACLU Does
As a 501(c)(4) social welfare organization, the ACLU focuses on:
- Advocating for changes in government policy
- Lobbying elected officials for legislative reforms
- Organizing grassroots movements and public campaigns
- Defending civil liberties through direct political engagement
These activities often require the freedom to speak out and take positions on controversial legislation or government actions. Because of these political involvements, the ACLU is limited in its ability to receive tax-deductible donations.
Understanding the ACLU Foundation
The ACLU Foundation, on the other hand, is a separate entity from the ACLU. It is a 501(c)(3) public charity, which means it can receive tax-deductible donations from individuals and institutions. This designation comes with restrictions: the foundation cannot engage in substantial lobbying or political campaigning.
The ACLU Foundation supports the legal and educational work of the ACLU. It funds litigation efforts, public education initiatives, research, and some advocacy that is nonpartisan and non-legislative in nature. Essentially, the ACLU Foundation enables the ACLU to pursue its civil rights mission through the courts and through informing the public, rather than through political lobbying.
What the ACLU Foundation Does
The Foundation’s core functions include:
- Providing financial support for constitutional litigation
- Educating the public on civil rights issues
- Publishing reports and research findings
- Delivering training and awareness programs
Donations to the ACLU Foundation are often used to support legal battles in courts, such as challenges to discriminatory laws or defense of individual rights. These funds are critical for maintaining long-term legal pressure and education on civil liberties.
Key Differences Between ACLU and ACLU Foundation
Although they work in tandem, several key differences define the ACLU vs ACLU Foundation distinction:
- Tax Status: The ACLU is a 501(c)(4) and does not offer tax deductions to donors; the ACLU Foundation is a 501(c)(3) and donations are tax-deductible.
- Activities: The ACLU engages in lobbying and political campaigns, while the Foundation focuses on litigation and public education.
- Funding Sources: Foundations, corporations, and individuals may prefer to fund the ACLU Foundation due to the tax benefits and limitations on political involvement.
- Legal Constraints: The Foundation is restricted in the amount of lobbying it can do, whereas the ACLU can freely advocate for legislative change.
Why Two Entities Are Necessary
This structure is not unique to the ACLU. Many advocacy organizations create both a 501(c)(3) foundation and a 501(c)(4) partner to maximize their impact while complying with federal tax laws. The two-entity model allows the organization to effectively balance education, litigation, and advocacy while keeping fundraising streams open to various types of donors.
Having both the ACLU and the ACLU Foundation allows supporters to choose how their donations are used. Those wanting to support legal efforts and education can donate to the Foundation, while those more focused on legislative advocacy can support the ACLU directly. Some donors choose to split their donations between the two to support the full spectrum of the organization’s work.
How Donations Are Allocated
When someone gives money to the ACLU or the ACLU Foundation, the donation is used according to each organization’s legal and tax obligations. For example:
- Donations to the ACLU might be used for policy lobbying or campaign efforts.
- Donations to the ACLU Foundation might fund a legal challenge against unjust laws or help educate the public about constitutional rights.
Supporters can often choose where to direct their donation, and in some cases, joint appeals may divide the contribution proportionally between the two entities based on the nature of the campaign.
Impact on Supporters
Knowing the difference between the ACLU and ACLU Foundation empowers supporters to align their contributions with their values. For example:
- If a donor wants their contribution to be tax-deductible, the ACLU Foundation is the right choice.
- If the donor supports active lobbying for policy reform, contributing to the ACLU would be more effective.
Choosing the Right Channel for Support
In summary, the ACLU and the ACLU Foundation serve the same mission but do so through different legal and financial frameworks. The ACLU leads the charge in legislative advocacy and policy reform, while the ACLU Foundation supports legal action and public education. Understanding this distinction helps ensure that supporters’ contributions are aligned with their goals, whether it’s pushing for legislative change, defending rights in court, or raising awareness of important issues. The partnership between these two entities allows the ACLU’s overall mission to thrive and adapt within the boundaries of the law, offering a powerful model for advocacy in the modern era.