The ACLU-NJ's work to protect the enduring values of freedom and equality is based on a three-pronged approach: litigation, public education, and lobbying.
In order to support all three advocacy tools and to comply with federal tax law, it is necessary to have two organizational entities: the ACLU-NJ and the ACLU-NJ Foundation. Fully funding both is vital to protecting civil liberties in New Jersey and across the country.
- The ACLU-NJ is a 501(c)(4) nonprofit corporation. Gifts to it are not tax-deductible. It is the membership organization, and you have to be a member to get your trusty ACLU card. ACLU-NJ monies fund our legislative lobbying--important work that cannot be supported by tax-deductible funds. Thus, your membership dues supported our successful lobbying efforts in Washington, DC and Trenton.
- The ACLU-NJ Foundation is a 501(c)(3) nonprofit corporation. Foundation gifts fund our litigation and public education efforts. Gifts to the ACLU-NJ Foundation are fully tax-deductible to the donor.
Many donors choose to make their larger tax-deductible gifts to the ACLU-NJ Foundation, but also continue to make smaller gifts to the ACLU-NJ in order to maintain their "card-carrying" membership status with the ACLU-NJ and to support our important lobbying efforts.