Law Enforcement Legal Defense Fund
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Our mission is benevolent and educational. We support and defend the law enforcement profession and those law enforcement officers who have devoted their lives to upholding the Constitution and serving the United States and its citizens while enforcing its laws. See Sch O
- Income
- $5.7 million
- Spending
- $4.5 million
- Spent on programs
- 82%
- Reserves
- 19.5 months of spending
- Largest source of income
- donations and private grants, 92%
- Employees
- 2
- Volunteers
- 0
- Highest pay
- $239,768, president
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100.
Reserves
35 of 35Spendable reserves would cover 19.5 months of spending.
Debt
20 of 20It owes 5% of what it owns.
Living within its means
15 of 15Income exceeded spending by 21% of income.
Income trend
15 of 15Income rose 8% on the year before.
Spending floor
15 of 1582% of spending went to programs and raising each dollar of donations cost 9 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100.
Independent board
25 of 258 of 8 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, 2025, 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)
- $2.8 million spent. Public Education & Media Relations: We seek to educate the public through direct mail and online campaigns about the many risks and threats to law enforcement personnel in order to build a more informed, respectful, and appreciative society by publicizing the many challenges and dangers faced by our nation's law enforcement officers. We also raise awareness of the risks to the livelihood, health, and safety of our nation's law enforcement officers and provide support and appropriate recognition for their many sacrifices. See Schedule O for continuation
- $897,047 spent. Case Defense: We support and defend the law enforcement profession and those law enforcement officers who have devoted their lives to upholding the Constitution and serving the United States and its citizens while enforcing its laws. We support the defense of wrongfully accused/charged law enforcement officers by providing funds for defense counsel, court and subsistence costs, and expert witnesses.
- $15,918 spent. Association Collaboration: We support activities of law enforcement professional associations, fraternal organizations, and related groups. We also provide recognition to exceptional private citizens who defend and protect law enforcement officers engaged in official actions.
- We seek to inform the public about the many risks and threats to law enforcement personnel in order to build a more informed, respectful, and appreciative society by publicizing the many challenges and dangers faced by our nation's law enforcement officers in the media, and through our website, social media, and by other means. We also raise awareness of the risks to the livelihood, health, and safety of our nation's law enforcement officers and provide support and appropriate recognition for their many sacrifices.
Source: Form 990 for the year ending December 31, 2025, 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 2025.
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 January 1980.
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.