Atlantic Legal Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE MISSION OF THE ALF IS TO ADVANCE THE RULE OF LAW BY ADVOCATING LIMITED AND EFFICIENT GOVERNMENT, FREE ENTERPRISE, INDIVIDUAL LIBERTY, PROPERTY RIGHTS, EFFECTIVE EDUCATION, AND THE USE OF SOUND SCIENCE IN JUDICIAL AND REGULATORY PROCEEDINGS AND RULEMAKING.
- Income
- $375,736
- Spending
- $408,009
- Spent on programs
- 53%
- Reserves
- 6 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 1
- Volunteers
- 54
- Highest pay
- $108,895, exec. vp and gen. counsel
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: 75 out of 100.
Reserves
28 of 35Spendable reserves would cover 6.0 months of spending.
Debt
20 of 20It owes 8% of what it owns.
Living within its means
4 of 15Spending exceeded income by 9% of income.
Income trend
15 of 15Income rose 15% on the year before.
Spending floor
8 of 1553% of spending went to programs and raising each dollar of donations cost 12 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
Strong: 100 out of 100.
Independent board
25 of 2532 of 33 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a 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
10 of 10Reports no diversion of assets, excess benefits or 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 (1)
- $217,863 spent. ATLANTIC LEGAL IS A NONPROFIT, NONPARTISAN PUBLIC INTEREST LAW FIRM WITH A HISTORY OF FIGHTING FOR THE INTEGRITY OF THE JUDICIAL PROCESS BY ENSURING THAT COURTS APPLY SOUND LEGAL AND SCIENTIFIC PRINCIPLES.ATLANTIC LEGAL CHALLENGES THE ABUSE OF POWER BY THE GOVERNMENT OR THE MISUSE OF THE LEGAL SYSTEM BY PRIVATE PARTIES TO DENY FUNDAMENTAL RIGHTS AND LIBERTIES.ATLANTIC LEGAL PROVIDES LEGAL REPRESENTATION AND COUNSEL, WITHOUT FEE, TO INDIVIDUALS (INCLUDING SCIENTISTS, EDUCATORS, AND PROMINENT PUBLIC SERVANTS), CORPORATIONS, TRADE ASSOCIATIONS, AND OTHER GROUPS. ALF'S NATIONALLY RENOWNED AMICUS CURIAE PROGRAM WAS EXCEPTIONALLY PROLIFIC DURING 2023 AND CONTINUING INTO THE FIRST PART OF 2024. WE FILED, EITHER AT THE REQUEST OF THE NATION'S LEADING LAW FIRMS OR ON OUR OWN INITIATIVE, A TOTAL OF 29 AMICUS BRIEFS 23 IN THE SUPREME COURT, 5 IN FEDERAL COURTS OF APPEALS, AND 1 IN THE CALIFORNIA SUPREME COURT. THESE BRIEFS WERE FILED IN CAREFULLY SELECTED CASES VETTED BY ALF CHAIRMAN & PRESIDENT DAN FISK, ALF EXECUTIVE VICE PRESIDENT & GENERAL COUNSEL LARRY EBNER, AND THE BOARD OF DIRECTORS. LARRY, WHO HAS BEEN ELECTED A FELLOW OF THE PRESTIGIOUS AMERICAN ACADEMY OF APPELLATE LAWYERS, PERSONALLY HAS AUTHORED MOST OF ALF'S AMICUS BRIEFS SINCE SEPTEMBER 2020. HE ALSO HAS RECRUITED A GROWING CADRE OF SKILLED APPELLATE SPECIALISTS EAGER TO ASSIST ALF ON A PRO BONO BASIS. DURING 2023, WE ALSO SUCCESSFULLY BROUGHT ON BOARD ASSISTANT GENERAL COUNSEL HANNAH MARCLEY, A PREVIOUS ALF LAW CLERK WHO NOW HAS REJOINED US AS AN EXPERIENCED ATTORNEY. ALF'S AMICUS BRIEFS REPEATEDLY RECEIVE HIGH PRAISE AND WITH INCREASING FREQUENCY, THE ATTENTION OF NATIONAL LEGAL MEDIA. AS ALWAYS, OUR BRIEFS ADDRESS A BROAD VARIETY OF CRITICAL, CUTTING-EDGE LEGAL ISSUES ENCOMPASSED BY ONE OR MORE OF ALF'S SIX ADVOCACY MISSIONS. SOME HIGHLIGHTS OF OUR 2023 / EARLY 2024 AMICUS FILINGS, LISTED BELOW, INCLUDE: > A SUPREME COURT BRIEF IN A "SLIPPERY SLOPE" CASE ARGUING THAT CONGRESS CANNOT CONSTITUTIONALLY TAX UNREALIZED ECONOMIC GAINS, I.E. WEALTH, AS INCOME. > A BRIEF URGING THE SUPREME COURT TO DECIDE WHETHER, AS ALF CONTENDS, FEDERAL LAW PREEMPTS STATE AND LOCAL GOVERNMENTS AROUND THE COUNTRY FROM FILING SUITS AGAINST FOSSIL-FUEL ENERGY COMPANIES SEEKING BILLIONS OF DOLLARS IN DAMAGES FOR THE ALLEGED LOCAL EFFECTS OF THE OIL & GAS INDUSTRY'S ALLEGED CONTRIBUTIONS TO GLOBAL CLIMATE CHANGE. > A SUPREME COURT BRIEF CHALLENGING SEC ADMINISTRATIVE ENFORCEMENT PROCEEDINGS ON STRUCTURAL CONSTITUTIONAL GROUNDS. > SUPREME COURT BRIEFS INCLUDING IN THE STUDENT LOAN DEBT CANCELLATION CASEA DVOCATING FOR JUDICIAL ENFORCEMENT OF CONGRESS' EXCLUSIVE CONSTITUTIONAL DUTY TO EXERCISE THE "POWER OF THE PURSE" UNDER THE APPROPRIATIONS CLAUSE. > A SUPREME COURT BRIEF SUPPORTING THE PETITIONERS IN THEIR CHALLENGE TO THE CHEVRON DEFERENCE DOCTRINE, WHICH REQUIRES COURTS TO ACCEPT FEDERAL AGENCIES' INTERPRETATIONS OF THE STATUTES THAT DEFINE THE EXTENT OF THEIR REGULATORY AUTHORITY > BRIEFS ADVOCATING FOR SOUND SCIENCE, INCLUDING IN A WELL-PUBLICIZED SUPREME COURT CASE CONCERNING SOCIAL MEDIA'S GOVERNMENT-INDUCED SUPPRESSION OF SCIENTIFIC DEBATE CONCERNING COVID-19, AND IN A CALIFORNIA SUPREME COURT CASE CONCERNING A PHARMACEUTICAL COMPANY'S ALLEGED LIABILITY FOR CHOOSING WHETHER AND WHEN TO DEVELOP A PARTICULAR PRESCRIPTION DRUG. > THREE SUPREME COURT BRIEFS SUPPORTING INDIVIDUALS WHOSE PROPERTY RIGHTS HAVE BEEN TAKEN BY THE GOVERNMENT WITHOUT JUST COMPENSATION IN VIOLATION OF THE FIFTH AMENDMENT. THE SPECIFIC ISSUES THAT OUR AMICUS BRIEFS ADDRESSED DURING 2023 / EARLY 2024 ARE SUMMARIZED BELOW. DETAILS OF THE CASES IN WHICH WE FILED, AND THE BRIEFS THEMSELVES, ARE READILY ACCESSIBLE THROUGH ALF'S ROBUST WEBSITE, ATLANTICLEGAL.ORG. FOSTERING SOUND SCIENCE WHETHER EXECUTIVE BRANCH OFFICIALS' EFFORTS TO PRESSURE SOCIAL MEDIA COMPANIES INTO SUPPRESSING SCIENTIFIC DEBATE ABOUT THE EFFICACY AND/OR RISKS OF COVID-19 MITIGATION MEASURES CONFLICT WITH SOUND SCIENCE AS WELL AS THE FIRST AMENDMENT RIGHT TO FREEDOM OF SPEECH (MURTHY V. MISSOURI) (SUPREME COURT) (MERITS STAGE) WHETHER THE FEDERAL PESTICIDE STATUTE PREEMPTS STATE-LAW DAMAGES CLAIMS BASED ON A MANUFACTURER'S FAILURE TO PROVIDE A HEALTH-RELATED LABEL WARNING THAT THE U.S. EPA DETERMINED IS SCIENTIFICALLY UNWARRANTED AND WOULD BE FALSE AND MISLEADING. (CARSON V. MONSANTO CO.) (11TH CIRCUIT) WHETHER THE U.S. ENVIRONMENTAL PROTECTION AGENCY'S EXCLUSION OF ALL INDUSTRY-AFFILIATED SCIENTISTS FROM THE CLEAN AIR SCIENTIFIC ADVISORY COMMITTEE UNDERMINES SOUND SCIENCE AS WELL AS VIOLATES THE FEDERAL ADVISORY COMMITTEE ACT'S REQUIREMENT THAT ALL FEDERAL ADVISORY COMMITTEES BE "FAIRLY BALANCED IN TERMS OF THE POINTS OF VIEW REPRESENTED" (YOUNG V. EPA) (D.C. CIRCUIT) PROMOTING FREE ENTERPRISE & CIVIL JUSTICE WHETHER FEDERAL COMMON LAW OR STATE CONTRACT LAW SHOULD GOVERN THE DEFINITION OF ARBITRATION UNDER THE FEDERAL ARBITRATION ACT (GREAT AMERICAN INSURANCE CO. V. CRYSTAL SHORES OWNERS ASSOCIATION, INC.) (SUPREME COURT) (PETITION STAGE) WHETHER THE "INTERNAL AFFAIRS" EXCEPTION TO THE CLASS ACTION FAIRNESS ACT'S EXPANDED REMOVAL PROVISION SHOULD BE INTERPRETED NARROWLY OR BROADLY (COUNTRY MUTUAL INSURANCE CO. V. SUDHOLT) (SUPREME COURT) (PETITION STAGE) WHETHER THE FEDERAL CLEAN AIR ACT PREEMPTS CLIMATE CHANGE-RELATED, STATE-LAW TORT SUITS BROUGHT BY STATE AND LOCAL GOVERNMENTS AGAINST FOSSIL-FUEL ENERGY COMPANIES (SUNOCO V. CITY & COUNTY OF HONOLULU) (SUPREME COURT) (PETITION STAGE) WHETHER THE EXPERT WITNESS ADMISSIBILITY CRITERIA ESTABLISHED BY FEDERAL RULE OF EVIDENCE 702 SHOULD APPLY TO EXPERT TESTIMONY PROFFERED TO SATISFY THE ELEVATED FRAUD-PLEADING STANDARDS IN SECURITIES FRAUD LITIGATION (NVIDIA CORP. V. E. OHMAN J:OR FONDER AB) (SUPREME COURT) (PETITION STAGE) WHETHER AN INNOVATIVE PHARMACEUTICAL MANUFACTURER SHOULD NOT BE SUBJECTED TO LIABILITY UNDER STATE TORT LAW FOR DECIDING TO TEMPORARILY SUSPEND DEVELOPMENT AND POSTPONE COMMERCIALIZATION OF AN ALLEGEDLY SAFER ALTERNATIVE TO ITS EXISTING FEDERALLY AP
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 October 13, 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 October 13, 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 October 13, 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 October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 1977.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 21, 2026.
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