American Civil Liberties Union and ACLU Foundation: What is the Difference?
The ACLU of Alabama is comprised of two separate IRS-recognized non-profit corporations: the ACLU of Alabama and the ACLU of Alabama Foundation. Although these two entities are part of the same overall organization, it is necessary to have two separate organizations in order to do the broad range of work required to protect civil liberties. Although there is some overlap in the work done by each organization, certain activities are done by one and not the other. The ACLU of Alabama engages in lobbying. The Foundation typically works in the courts and carries out public education activities. This web site collectively refers to the two organizations under the name “ACLU of Alabama.”
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A supporter who joins the ACLU of Alabama becomes a card-carrying member of the ACLU of Alabama and national ACLU. Membership dues are not tax-deductible. The ACLU of Alabama Foundation accepts donations, which are tax-deductible.