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National Legal Foundation

EIN 54-1325665 · Chesapeake, VA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak30 out of 100GovernanceGood76 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • It owes more than it owns.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

Public interest law firm engaged in litigation and educational activities.

Income
$129,741
Spending
$216,013
Spent on programs
77%
Reserves
-4.2 months of spending
Largest source of income
donations and private grants, 100%
Employees
2
Volunteers
1
Highest pay
$87,598, president and director

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 30 out of 100. Higher than 7% of charities in its peer group (crime and legal services, under $250k).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    0 of 20

    It owes 123% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 66% of income.

  • Income trend

    15 of 15

    Income rose 0% on the year before.

  • Spending floor

    15 of 15

    77% of spending went to programs and raising each dollar of donations cost 14 cents.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 76 out of 100. Higher than 62% of charities in its peer group (crime and legal services, under $250k).

  • Independent board

    25 of 25

    5 of 5 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending April 30, 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 (3)
  1. $165,698 spent. Legal services--assisted individuals and organizations to defend First Amendment rights, the family, and the unborn. Provided pro bono services to the Congressional Prayer Caucus Foundation. See Schedule O for more details. Public interest law firm statement: (1) Last year we filed a petition for writ of certiorari at the United States Supreme Court in our case against Montgomery Co., Maryland Public Schools objecting to the policy of hiding from parents when their children were transgender transitioning. This fiscal year our petition for writ of certiorari was denied. The case was in the public interest because the district's policy violates the Constitution. (2) We are also helping other parents in the same school district on the same issue in administrative proceedings. No fees are being sought. (3) This fiscal year we are working on a different case against the same school district (Montgomery Co., Maryland Public Schools) for dismissing a substitute teacher because she refused to sign a statement agreeing to hide from parents that their children were transitioning, i.e. presenting as the opposite sex, at school. This case is in the public interest because the district's policy is unconstitutional. We are seeking fees. (4) We are also just beginning a battle that we hope will go to the Supreme Court. We are helping a college student whose scholarship was revoked because she changed her major to one that involved ministry. We have filed in the U.S. District Court for the Eastern District of Virginia, and the case was dismissed. We are moving on to appeal. This case is in the public interest because a student should not be discriminated against because of her major involving an area relating to religion. We are seeking fees. (5) We have provided pro bono services for the Congressional Prayer Caucus Foundation. This is in the public interest because all the issues we assist with relate to state and federal constitutional rights. This fiscal year, we filed 12 friend-of-the-court briefs in the United States Supreme Court and the U.S. Court of Appeals for the First, Eighth, and Eleventh Circuits representing, variously, ourselves, Concerned Women for America, the Ethics and Religious Liberty Commission of the Southern Baptist Convention, the Family Foundation, Illinois Family Institute, International Conference of Evangelical Chaplain Endorsers, Pacific Justice Institute, Wisconsin Family Forum, Thomas Hartley, M.D., Professor Anthony M. Joseph, and various parents.
  2. Education--Distributed literature; educated the public about religious liberty and pro-family issues via interviews and speaking engagements; generated prayer support for America. We could claim joint expenses for the literature, but we don't.
  3. None

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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.

  2. 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 November 6, 2026.

  3. 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.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending April 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 1987.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. 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 November 4, 2026.

  7. Could it be confused with another charity? Worth knowing.

    A much larger organization has a similar name: Elks National Foundation Inc (Chicago, IL), EIN 26-3718342. If that is the one you meant, check the EIN before giving.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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.