Idaho Law Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The Idaho Law Foundation maintains a continuing legal education program and administers grants to 1) educate the public, 2) provide legal services to the state's indigent, 3) develop programs to improve the administration of justice and coordinates the Idaho volunteer lawyers program.
- Income
- $1.8 million
- Spending
- $1.3 million
- Spent on programs
- 83%
- Reserves
- 14 months of spending
- Largest source of income
- government grants, 68%
- Employees
- 0
- Volunteers
- 343
- Highest pay
- $42,573, executive director (left 12/2024)
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
Strong: 96 out of 100.
Reserves
35 of 35Spendable reserves would cover 14.0 months of spending.
Debt
16 of 20It owes 17% of what it owns.
Living within its means
15 of 15Income exceeded spending by 25% of income.
Income trend
15 of 15Income rose 23% on the year before.
Spending floor
15 of 1583% of spending went to programs and raising each dollar of donations cost 2 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: 85 out of 100.
Independent board
25 of 2513 of 13 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
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
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 (3)
- $514,450 spent. Through the IOLTA (Interest on Lawyers' Trust Accounts) program, the Idaho Law Foundation works with members of the Idaho State Bar and the Idaho banking community to allow attorneys to place client funds which are nominal in amount or held for a short period of time into pooled interest-bearing accounts. Interest earned is remitted to the Idaho Law Foundation, which distributes these funds through the IOLTA grant process to programs that meet our funding requirements, including programs that: provide legal aid to the poor; support law related education programs for the public; offer scholarships and student loans; and improve the administration of justice.
- $360,778 spent. The Idaho Volunteer Lawyers Program recruits and trains attorneys and connects them with individuals qualifying for assistance because of their financial need. During the year volunteers provided $856,790 in free services to those in need. One of the many goals of IVLP is to help fight evictions. Because of the pandemic, many Idahoans were unemployed and therefore facing eviction. Assistance to low-income families and individuals was in much greater demand which the IVLP was able to be a part of.
- $237,222 spent. Continuing legal education program assists in continuing education for business professionals and law related education for school children through providing online webinars, books, pamphlets and other study materials. Specifically, through working with Idaho's CLE, Idaho Law Foundation is able to provide materials at a discounted rate for those in need.
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 April 1975.
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.
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.