American Legislative Exchange Council
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE AMERICAN LEGISLATIVE EXCHANGE COUNCIL (ALEC) IS A FORUM FOR STAKEHOLDERS TO EXCHANGE IDEAS AND DEVELOP POTENTIAL SOLUTIONS. ALEC'S MISSION IS TO ADVANCE AND PROMOTE THE JEFFERSONIAN PRINCIPLES OF LIMITED GOVERNMENT, FREE MARKETS AND FEDERALISM.
- Income
- $10.9 million
- Spending
- $10.6 million
- Spent on programs
- 77%
- Reserves
- 4.1 months of spending
- Largest source of income
- donations and private grants, 87%
- Employees
- 43
- Volunteers
- 51
- Highest pay
- $527,789, ceo
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: 70 out of 100. Higher than 37% of charities in its peer group (public benefit, $10m to $100m).
Reserves
20 of 35Spendable reserves would cover 4.1 months of spending.
Debt
10 of 20It owes 47% of what it owns.
Living within its means
15 of 15Income exceeded spending by 3% of income.
Income trend
10 of 15Income fell 3% on the year before.
Spending floor
15 of 1577% of spending went to programs and raising each dollar of donations cost 8 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: 90 out of 100. Higher than 25% of charities in its peer group (public benefit, $10m to $100m).
Independent board
25 of 2524 of 24 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
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 (5)
- $3.4 million spent. TASK FORCES - ALEC'S POLICY TASK FORCES PROVIDE A FORUM FOR LEGISLATORS AND THE PRIVATE SECTOR TO DISCUSS ISSUES, DEVELOP POLICIES, AND DRAFT MODEL POLICY WHICH SERVES AS A PUBLIC RESOURCE. THE TASK FORCES INCLUDE THE FOLLOWING: AMERICAN CITY COUNCIL EXCHANGE; CIVIL JUSTICE; COMMERCE, INSURANCE AND ECONOMIC DEVELOPMENT; COMMUNICATIONS AND TECHNOLOGY; CRIMINAL JUSTICE; EDUCATION AND WORKFORCE DEVELOPMENT; ENERGY, ENVIRONMENT AND AGRICULTURE; HEALTH AND HUMAN SERVICES; FEDERALISM AND INTERNATIONAL RELATIONS; TAX AND FISCAL POLICY; AND HOMELAND SECURITY. EACH TAX FORCE IS CO-CHAIRED BY A PUBLIC AND PRIVATE SECTOR MEMBER OF ALEC.
- $2.3 million spent. CONFERENCES - ALEC HOLDS NATIONAL CONFERENCES, PROVIDING WORKSHOPS ON CURRENT ISSUES WITH LEADING EXPERTS, PUBLIC FIGURES AND ELECTED OFFICIALS. THE TWO NATIONAL CONFERENCES HELD IN 2024 AND 2023 WERE THE ANNUAL MEETING AND STATES AND NATIONAL POLICY SUMMIT MEETING.
- $1.2 million spent. STATE OUTREACH - ALEC'S STATE OUTREACH PROGRAM PROVIDES REIMBURSEMENT FOR QUALIFYING COSTS, PRINCIPALLY TRAVEL AND LODGING, OF STATE LEGISLATORS TO ATTEND VARIOUS CONFERENCES AND MEETINGS OF ALEC. THROUGH THIS PROGRAM, ALEC ALSO WORKS TO PROMOTE THE DEVELOPMENT OF LEGISLATIVE MEMBERSHIP AND PARTICIPATION IN ALEC. THIS PROGRAM ALSO ENCOMPASSES ALEC'S STATE EQUITY ALLIANCE WORK WHICH INCLUDES VOTER EDUCATION INITIATIVES.
- $689,101 spent. PUBLIC AFFAIRS - ALEC CONDUCTS AN ON-GOING COMMUNICATIONS PROGRAM THAT INTEGRATES ALL DEPARTMENTS OF ALEC TO PROMOTE POLICIES BASED ON FREE-MARKET, LIMITED GOVERNMENT AND FEDERALISM AMONG ELECTED OFFICIALS AND THE PRIVATE SECTOR MEMBERS. PUBLIC AFFAIRS ALSO EDUCATES THE GENERAL PUBLIC ON ALEC'S INSTITUTIONAL GOALS AND OBJECTIVES.
- $658,319 spent. MEMBERSHIP - MEMBERSHIP MANAGES THE PROGRAMS FOR THE RECRUITMENT AND RETENTION OF ALEC STATE LEGISLATOR MEMBERS. THIS INCLUDES LIAISON WITH THE ALEC STATE CHAIRS AND PRIVATE SECTOR STATE CHAIRS. IN ADDITION, MEMBERSHIP PROVIDES ASSISTANCE TO ALEC STATE CHAIRS IN ENSURING THAT MEMBERS OF ALEC'S LEADERSHIP ARE OPERATING IN ACCORDANCE WITH ALEC'S POLICIES AND PROCEDURES.
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 1977.
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.
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