The ACLU-NJ works to protect the enduring values of freedom and equality through litigation, public education and lobbying. Because of the ACLU-NJ’s multifaceted approach, IRS regulations require two organizational entities: the ACLU-NJ and the ACLU-NJ Foundation. Both are vital to protecting civil liberties in New Jersey and across the country.

The ACLU-NJ Foundation is a 501(c)(3) nonprofit corporation. Foundation gifts fund litigation and public education efforts. Donations to the ACLU-NJ Foundation are fully tax-deductible to the donor as permitted by law.

The ACLU-NJ is the membership organization, and its efforts are focused on legislative lobbying. As such, the ACLU-NJ is a 501(c)(4) organization and membership contributions are not tax-deductible.

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