Foundation for Moral Law Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It reported loans to or from officers, directors or other insiders.
- Only 48% of its spending went to programs.
- Raising each dollar of donations cost 71 cents.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
EDUCATING THE PUBLIC AND PROMOTING CURRENT LITIGATION ACTIVITY AIMED AS SUPPORTING AND DEFENDING MORAL AND RELIGIOUS ISSUES.
- Income
- $2.0 million
- Spending
- $707,198
- Spent on programs
- 48%
- Reserves
- 18.8 months of spending
- Largest source of income
- investment income, 63%
- Employees
- 8
- Volunteers
- 0
- Highest pay
- $106,272, president
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100. Higher than 57% of charities in its peer group (civil rights, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 18.8 months of spending.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
15 of 15Income exceeded spending by 64% of income.
Income trend
15 of 15Income rose 148% on the year before.
Spending floor
0 of 1548% of spending went to programs and raising each dollar of donations cost 71 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 75 out of 100. Higher than 20% of charities in its peer group (civil rights, $1m to $10m).
Independent board
25 of 257 of 10 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
0 of 10Reports at least one of: diversion of assets, excess benefits, loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $199,608 spent. LITIGATION: PROVIDED THE PUBLIC WITH SUPPORT FOR MORAL AND RELIGIOUS LITIGATION CONDUCTED IN THE THE BATTLE TO RAISE THE LEVEL OF OUR COUNTRY'S STANDARD OF MORALS AND RELIGIOUS INFLUENCE.
- $33,736 spent. PUBLICATIONS: DEVELOPED PUBLICATIONS, BROCHURES, AND OTHER PRINTED MATERIALS TO PROVIDE EDUCATIONAL INFORMATION AND INCREASE AWARENESS THAT IN RECENT YEARS, THE COURTS HAVE INCREASINGLY RULED TO PROHIBIT REFERENCES TO MORALS AND RELIGION IN THE PUBLIC ARENA.
- $105,018 spent. EDUCATION: CONDUCTED ACTIVITY TO EDUCATE THE PUBLIC ABOUT ON-GOING ISSUES PERTAINING TO MORAL AND RELIGIOUS LITIGATION AROUND THE COUNTRY.
- SOLD BUILDING IN CURRENT YEAR
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2005.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.