Decriminalize Sex Work Inc
Public records show a registered, tax-exempt organization in good standing.
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
To end the prohibition of consensual adult prostitution -- and to improve the policies relating to other forms of sex work -- in the United States.
- Income
- $1.3 million
- Spending
- $1.6 million
- Spent on programs
- 89%
- Reserves
- -8.9 months of spending
- Largest source of income
- donations and private grants, 99%
- Employees
- 11
- Volunteers
- 35
- Highest pay
- $192,539, political director
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
Weak: 30 out of 100. Higher than 2% of charities in its peer group (civil rights, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 602% of what it owns.
Living within its means
0 of 15Spending exceeded income by 21% of income.
Income trend
15 of 15Income rose 17% on the year before.
Spending floor
15 of 1589% of spending went to programs and raising each dollar of donations cost 4 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
Fair: 60 out of 100. Higher than 9% of charities in its peer group (civil rights, $1m to $10m).
Independent board
0 of 250 of 1 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
0 of 15Its accounts were not audited or reviewed 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 (8)
- $459,597 spent. CONFERENCES and COALITION BUILDING: DSW staffers attended and spoke at conferences, as well as worked with potential and existing allies to build a stronger national coalition supporting the decriminalization of consensual adult prostitution.
- $355,193 spent. PUBLIC EDUCATION: DSW engaged in a range of activities to build support among the public for DSW's mission, the most prevalent of which was day-to-day interactions with reporters in order to amplify DSW's message in the news media. In addition, DSW staffers: (1) gave speeches and presentations; (2) produced brochures and briefing papers; (3) responded to inquiries from the public; and (4) expanded DSW's already-comprehensive website.
- $183,666 spent. MISCELLANEOUS/ALL STATES (mostly lobbying): DSW lobbied state legislatures, built coalitions, and generated news coverage about miscellaneous prostitution-related legislation across the United States.
- $174,007 spent. NEW YORK STATE: DSW worked in New York to change the state's prostitution laws, with an emphasis on passing "immunity" (also known as "Good Samaritan" as well as "safe reporting") legislation that would protect sex workers from arrest if they or third parties contact the police to report crimes involving violence and/or theft directed at the sex workers.
- $142,286 spent. RHODE ISLAND: DSW worked in Rhode Island to change the state's prostitution and other sex laws.
- $61,148 spent. VERMONT: DSW worked in Vermont to change the state's prostitution and other sex laws.
- $38,000 spent. DISTRICT OF COLUMBIA: DSW engaged in exploratory outreach in the District of Columbia, for the purpose of building a citywide coalition supporting the decriminalization of consensual adult prostitution.
- $32,492 spent. NEW HAMPSHIRE: DSW worked in New Hampshire to change the state's prostitution laws, with an emphasis on passing legislation that would prohibit law enforcement from proactively disseminating the mug shots of people who have been arrested -- but not yet convicted -- of certain crimes, including prostitution and the solicitation of prostitution.
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 November 6, 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 February 2020.
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 November 4, 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.