ACLU of Wisconsin and ACLU of Wisconsin Foundation:
What is the Difference?

Although both the ACLU of Wisconsin and the ACLU of Wisconsin Foundation are part of the same overall organization -- it is necessary to have two separate corporate entities of the ACLU of Wisconsin to receive two separate types of funding. This allows for the over-arching support of all the ACLU of Wisconsin’s various activities. This Web site collectively refers to the two organizations under the name “ACLU of Wisconsin.”

Gifts to the ACLU of Wisconsin Foundation, a 501(c)3, are fully tax-deductible to the donor; membership dues and gifts to the ACLU of Wisconsin, a 501(c)4 are not tax-deductible. This is because the ACLU of Wisconsin engages in substantial legislative lobbying, which cannot by law, be supported by tax-deductible funds.

The ACLU of Wisconsin Foundation, on the other hand, conducts our litigation and communications efforts, and contributions to it are tax-deductible.

Many donors choose to make their larger tax-deductible gifts to the ACLU Foundation and also make smaller gifts to the ACLU in order to maintain their ‘card-carrying’ membership status with the ACLU.