Constitutional Accountability Center
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE CONSTITUTIONAL ACCOUNTABILITY CENTER (CAC) IS DEDICATED TO FULFILLING THE INHERENTLY PROGRESSIVE PROMISE OF THE CONSTITUTION'S TEXT, HISTORY, AND VALUES. THE CONSTITUTION IS OUR NATIONAL CHARTER, AMENDED OVER THE GENERATIONS TO BECOME MORE JUST, EQUITABLE, AND INCLUSIVE. AS A NONPROFIT LAW FIRM AND THINK TANK, WE WORK IN OUR COURTS, THROUGH OUR GOVERNMENT, AND WITH LEGAL SCHOLARS TO MAKE REAL THE RIGHTS AND FREEDOMS THE CONSTITUTION PROVIDES FOR ALL IN AMERICA.
- Income
- $3.0 million
- Spending
- $3.3 million
- Spent on programs
- 71%
- Reserves
- 28.1 months of spending
- Largest source of income
- donations and private grants, 89%
- Employees
- 22
- Volunteers
- 8
- Highest pay
- $379,776, 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: 74 out of 100. Higher than 48% of charities in its peer group (crime and legal services, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 28.1 months of spending.
Debt
20 of 20It owes 10% of what it owns.
Living within its means
4 of 15Spending exceeded income by 10% of income.
Income trend
0 of 15Income fell 34% on the year before.
Spending floor
15 of 1571% of spending went to programs and raising each dollar of donations cost 23 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. Higher than 57% of charities in its peer group (crime and legal services, $1m to $10m).
Independent board
25 of 258 of 9 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)
- $2.3 million spent. CAC'S PROGRAM SERVICES INCLUDE:CAC'S UNIQUE VALUE PROPOSITION IS: LITIGATION, RESEARCH THAT UNDERPINS THE LITIGATION AND ADVANCES A PROGRESSIVE CONSTITUTIONAL NARRATIVE, AND COMMUNICATING ABOUT THE LITIGATION AND RESEARCH. APPELLATE LITIGATION: CAC AIMS TO SECURE VICTORIES IN THE SUPREME COURT AND LOWER FEDERAL COURTS, DEVOTING OUR RESOURCES TO THOSE AREAS IN WHICH WE HAVE THE BEST CHANCE OF INFLUENCING JUDICIAL DECISIONS AND SECURING PROGRESSIVE RESULTS.RESEARCH: CAC'S SCHOLARSHIP SHOWS THAT ACROSS A BROAD RANGE OF KEY ISSUESFROM CAMPAIGN FINANCE TO VOTING RIGHTS TO LGBTQ EQUALITYTHE CONSTITUTION'S TEXT AND HISTORY COMMAND PROGRESSIVE RESULTS. WE PROVIDE RIGOROUS BUT ACCESSIBLE EXPLANATIONS OF THE PROGRESSIVE NATURE OF THE CONSTITUTION'S TEXT AND HISTORY, FOR USE BY JUDGES, ADVOCATES, AND THOUGHT LEADERS BOTH NOW AND IN THE FUTURE.COMMUNICATIONS: CAC'S COMMUNICATIONS ARE FOCUSED ON SHOWCASING OUR VALUE, PARTICULARLY WITHIN THE LEGAL COMMUNITY, AND WORKING TO HELP SHAPE POLICIES AND LEGAL THEORY.
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 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 February 1998.
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.