Donations to the American Civil Liberties Union are tax deductible only when they go to the ACLU Foundation, the organization’s 501(c)(3) charitable arm. Money sent to the ACLU itself, including membership dues, is not deductible, because that entity is a 501(c)(4) social welfare organization. Which of the two receives your payment decides the tax treatment of the entire gift.
Why the Entity Matters
The ACLU runs through two separate legal organizations. The American Civil Liberties Union is a 501(c)(4), which lets it lobby lawmakers and engage in political campaigns without the strict limits placed on charities.1American Civil Liberties Union. Giving to the American Civil Liberties Union and the American Civil Liberties Union Foundation: What Is the Difference? Contributions to 501(c)(4) groups are not “charitable contributions” under Section 170 of the Internal Revenue Code, so they cannot be deducted regardless of how the money is ultimately spent.2Office of the Law Revision Counsel. 26 U.S. Code 170 – Charitable, etc., Contributions and Gifts
The ACLU Foundation is a separate 501(c)(3) public charity handling litigation, communications, and public education. Gifts to the Foundation qualify for the charitable deduction if you itemize.1American Civil Liberties Union. Giving to the American Civil Liberties Union and the American Civil Liberties Union Foundation: What Is the Difference?
How to Make Sure Your Gift Is Deductible
When you give online, the ACLU’s donation page lets you direct money to the union, the Foundation, or split it between the two.1American Civil Liberties Union. Giving to the American Civil Liberties Union and the American Civil Liberties Union Foundation: What Is the Difference? If you want a deduction, route the contribution specifically to the Foundation.
The ACLU Foundation’s Employer Identification Number is 13-6213516.3American Civil Liberties Union. Support the ACLU Foundation Through Your Donor Advised Fund Check the receipt: if the EIN on your acknowledgment does not match, the gift went to the 501(c)(4) side and cannot be deducted.
One thing to watch is when you get something back for the donation. If the Foundation sends a tote bag, event tickets, or a meal, the deductible amount is your payment minus the fair market value of what you received. For any payment over $75 that is partly a gift and partly for goods or services, the charity is required to give you a written estimate of that value.4Office of the Law Revision Counsel. 26 U.S. Code 6115 – Disclosure Related to Quid Pro Quo Contributions
How Much You Can Deduct
The IRS caps the charitable deduction based on your adjusted gross income. For gifts to a public charity like the ACLU Foundation:
- Cash contributions are deductible up to 60% of your AGI.5Internal Revenue Service. Publication 526, Charitable Contributions
- Noncash property is generally deductible up to 50% of AGI, reduced by any cash contributions already counted at the 60% level.
- Long-term appreciated capital gain property, such as stock held more than a year, is deductible up to 30% of AGI.
If your gifts exceed the ceiling in a given year, the excess carries forward for up to five years under the same percentage limits.5Internal Revenue Service. Publication 526, Charitable Contributions Most donors making ordinary cash gifts will not come close to these limits.
Donating Stock Instead of Cash
Giving appreciated stock directly to the ACLU Foundation is often more tax-efficient than selling shares and donating the proceeds. You generally deduct the full fair market value of the shares and avoid capital gains tax on the appreciation.6Internal Revenue Service. Charitable Contribution Deductions
Noncash gifts carry extra paperwork. Total noncash deductions over $500 in a year require Form 8283 with your return.7Internal Revenue Service. Instructions for Form 8283 A single item, or group of similar items, worth more than $5,000 usually requires a qualified appraisal, but publicly traded securities are exempt from that appraisal rule because market prices are already public.8Internal Revenue Service. Instructions for Form 8283
IRA Gifts for Donors 70½ and Older
If you are 70½ or older, you can make a qualified charitable distribution from a traditional IRA directly to the ACLU Foundation, up to $111,000 in 2026.9Internal Revenue Service. 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living The money moves straight from your IRA custodian to the charity and is excluded from your gross income. It can also count toward your required minimum distribution.
A QCD is especially useful if you take the standard deduction, since it reduces taxable income without needing to itemize. The distribution has to go to a 501(c)(3), so a QCD sent to the ACLU’s 501(c)(4) union side would not qualify. SEP and SIMPLE IRAs are not eligible.
Volunteer Expenses
Time is not deductible, but unreimbursed out-of-pocket costs tied to volunteer work for the Foundation can be.5Internal Revenue Service. Publication 526, Charitable Contributions Driving for the charity is deductible at 14 cents per mile, plus parking and tolls, or you can deduct actual gas and oil costs. Overnight travel as a representative of the organization can include transportation, meals, and lodging, provided the trip has no significant vacation component. Supplies you buy and use in the work count too.
Car maintenance, insurance, depreciation, and childcare so you can volunteer do not qualify. If your unreimbursed volunteer expenses reach $250 or more, get a written acknowledgment from the Foundation describing the services you provided.
Claiming the Deduction
Charitable gifts go on Schedule A of Form 1040 under “Gifts to Charity.”5Internal Revenue Service. Publication 526, Charitable Contributions Itemizing only helps if your total itemized deductions beat the standard deduction. For tax year 2026, the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household.10Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026
If your itemized total falls below the threshold that fits you, your Foundation donation will not lower your federal bill. For eligible retirees, a QCD may then be the better route.
Records to Keep
For any cash gift under $250, a bank statement, credit card statement, or cancelled check identifying the ACLU Foundation is enough.11Internal Revenue Service. Charitable Contributions: Written Acknowledgments For any single contribution of $250 or more, you need a written acknowledgment from the Foundation showing its name, the amount, and whether it gave you anything in exchange. An online donation confirmation email usually meets the requirement if it contains those details.
Hold on to your documentation for at least three years after filing the return that claims the deduction, which is the standard IRS assessment window.12Internal Revenue Service. How Long Should I Keep Records?
State Taxes
Most states with an income tax follow the federal charitable deduction rules, so a gift to the ACLU Foundation may reduce state tax as well when you itemize. Some states offer a narrower deduction, and a few states with income taxes, including Connecticut, Illinois, Indiana, Ohio, Pennsylvania, and Wisconsin, do not allow a charitable deduction at all. States without an income tax do not raise the question. Check how your state treats itemized deductions before assuming the federal treatment carries over.