Tax-Deductible Bequest Language
"I decided to leave my estate to the ACLU. The reason: its long track record of major accomplishments and its incredibly dedicated staff of attorneys and organizers."
To make a bequest that qualifies for a federal estate tax charitable deduction, you may direct your gift to the ACLU Foundation as follows. The tax ID# of the American Civil Liberties Union Foundation is 13-6213516.
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.
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. Under current law, through 2025 the federal exemption is temporarily set at $11,400,000 for individuals and $22,800,000 for a married couple, subject to indexing. In 2026, the exemption reverts to $5,000,000 for individuals and $10,000,000 for a married couple, subject to cumulative indexing from 2012 forward. Estate tax imposed at the state level (currently in CT, DC, HI, IL, MA, MD, ME, MN, NY, OR, RI, VT, WA) 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 distinction between the ACLU and the ACLU Foundation
Please note: This information is not intended as tax or legal advice. We recommend that you consult with your legal and financial advisors to learn how a gift would work in your circumstances. Laws and regulations governing all gifts and availability of certain life income gifts vary by state.