Suggested Bequest Language

We suggest the following language for a gift in your will to the ACLU. Such a bequest is not deductible for purposes of federal estate tax, but can be used most flexibly by the ACLU, including for legislative lobbying.

"I give to the American Civil Liberties Union, Inc. a District of Columbia nonprofit corporation that is recognized as exempt from tax under Section 501(c)(4) of the Internal Revenue Code of 1986, as amended, with its principal offices at 125 Broad Street, New York, New York, [all (or ____ percent) of my residuary estate] or [the sum of $_______] to be used for its general purposes."

The tax ID# of the American Civil Liberties Union is 13-3871360.

To make a bequest that qualifies for a federal estate tax charitable deduction, you may direct your gift to the ACLU Foundation as follows.

“I give to the American Civil Liberties Union Foundation, Inc. a New York not-for-profit corporation that is recognized as exempt from tax under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, with its principal offices at 125 Broad Street, New York, New York, [all (or ____ percent) of my residuary estate] or [the sum of $_______ ] to be used for its general purposes.”

The tax ID# of the American Civil Liberties Union Foundation is 13-6213516.

Tax Note: An estate tax charitable deduction may not be relevant for people whose estates are worth less than the federal estate tax exemption amount. Estate tax imposed at the state level may also be a consideration. You should consult your own qualified financial and legal advisors to learn how the laws apply in your particular circumstances.

Learn more about the difference in making a gift to the ACLU or ACLU Foundation