Institute for Law and Strategy
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It reported loans to or from officers, directors or other insiders.
- Only 4% of its spending went to programs.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
THIS INSTITUTE, UNLIKE MANY INSTITUTIONS CONCERNED WITH LAW AND PUBLIC AFFAIRS, WILL NOT DEVOTE ITSELF TO ADVOCACY OR LOBBYING, TO LITIGATION, OR TO HOLDING LARGE-SCALE PUBLIC EVENTS. RATHER, IT WILL FOCUS ON COLLABORATION WITH ESTABLISHED ACADEMIC DEPARTMENTS AND PUBLIC POLICY SCHOOLS, THINK-TANKS, POLICYMAKERS AND EXECUTIVE OFFICERS IN GOVERNMENT, AND GOVERNMENT ENTITIES TO UNDERTAKE EDUCATIONAL PROGRAMS IN ITS FIELD OF STUDY: THE INTERSECTION OF LAW AND STRATEGY. IN ALL INSTANCES, THE INSTITUTE WILLEMPHASIZE THE GENERATION AND CULTIVATION OF TOP-FLIGHT THINKING ON AMERICAN LAW AND NATIONAL SECURITY AS THESE SUBJECTS INTERSECT. THE INSTITUTE WILL UNDERTAKE ITS WORK THROUGH THE PARTICIPATION OF THOSE WHO MOST NEED TO SEE IT IN GOVERNMENT, ACADEMIA, AND THE MEDIA, SO THAT IT CAN INFORM AND ENRICH THEIR WORK IN GOVERNMENT AND POLICY. THE INSTITUTE PLANS TO ALSO MAKE ITS WORK AVAILABLE TO INTERESTED MEMBERS OF THE PUBLIC THROUGH PUBLICATIONS.
- Income
- $750,000
- Spending
- $383,611
- Spent on programs
- 4%
- Reserves
- 32.2 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 0
- Highest pay
- $350,000, 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: 85 out of 100. Higher than 63% of charities in its peer group (civil rights, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 32.2 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 49% of income.
Income trend
15 of 15Income rose 300% on the year before.
Spending floor
0 of 154% of spending went to programs and raising each dollar of donations cost 0 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: 61 out of 100. Higher than 24% of charities in its peer group (civil rights, $250k to $1m).
Independent board
5 of 252 of 4 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
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
0 of 10Reports at least one of: diversion of assets, excess benefits, 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)
- $13,504 spent. THE INSTITUTE HOSTED EIGHT MEETINGS IN 2024, STRUCTURED AS ONE DAY SEMINARS ON SPECIFIC TOPICS WITHIN THE INSTITUTE'S FIELD OF STUDY, ATTENDED BY ITS FELLOWS, BY INVITED PARTICIPANTS WITH SPECIAL KNOWLEDGE, EXPERTISE, AND ROLES IN ITS FIELD OF STUDY, AND BY EXPERT SPEAKERS AND OTHER PRESENTERS OF MATERIAL COVERED IN THE MEETING. THESE MEETINGS FURTHER THE INSTITUTE'S EDUCATIONAL PURPOSES (I) BY BRINGING NEW, MORE FULLY RESEARCHED, AND MORE DEVELOPED IDEAS AND INFORMATION TO MEMBERS OF THE STRATEGIC, DIPLOMATIC, ACADEMIC, POLICY, LEGAL, AND MEDIA COMMUNITIES FOR USE IN THEIR WORK, AND (II) BY PROVIDING A FORUM FOR THOSE INDIVIDUALS AND ORGANIZATIONS TO IDENTIFY AREAS AND ISSUES THAT ARE GERMANE TO THEIR WORK FOR FURTHER EXPLORATION BY THE INSTITUTE.SUMMARY OF 2022 MEETINGS OF THE FELLOWS:DATE: FEBRUARY 12, 2024LOCATION: AUSTIN, TEXASTOPIC: GEOPOLITICAL CHANGES AND THEIR CONSEQUENCES FOR DEVELOPMENTOUR PRINCIPAL SPEAKER WAS JAMIE GALBRAITH, THE LLOYD M. BENTSEN, JR. CHAIR IN GOVERNMENT AT THE LBJ SCHOOL OF PUBLIC AFFAIRS.DATE: APRIL 30, 2024LOCATION: AUSTIN, TEXASTOPIC: US PRESIDENTIAL IMMUNITY FROM CRIMINAL LIABILITYOUR PRINCIPAL SPEAKERS WERE SANFORD LEVINSON, THE W. ST. JOHN GARWOOD, JR. CENTENNIAL CHAIR IN LAW; STEPHEN VLADECK, CHARLES ALAN WRIGHT CHAIR IN FEDERAL COURTS ; BARTOLOMEW SPARROW, PROFESSOR OF GOVERNMENT; AND JEFFREY TULIS, PROFESSOR OF GOVERNMENT, PROFESSOR OF LAW & PROFESSOR OF COMMUNICATION STUDIES.DATE: MAY 23, 2024LOCATION: NEW YORK, NEW YORKTOPIC: CHINA, THE USA AND AUKUS - A VIEW FROM SYDNEYOUR PRINCIPAL SPEAKER WAS DR. MICHAEL FULLILOVE, THE EXECUTIVE DIRECTOR OF THE LOWY INSTITUTE IN AUSTRALIA, FORMER ADVISOR TO AUSTRALIAN PRIME MINISTER PAUL KEATING, A FELLOW AT THE BROOKINGS INSTITUTION, AND A MEMBER OF THE COUNCIL OF THE INTERNATIONAL INSTITUTE FOR STRATEGIC STUDIES IN THE UK.DATE: JULY 9, 2024LOCATION: LONDON, ENGLANDTOPIC: - ECONOMIC CHALLENGES AFTER THE ELECTIONS IN EUROPEOUR PRINCIPAL SPEAKER WAS LORD MERVYN KING , KG, GBE, FBA, AND FORMER GOVERNOR OF THE BANK OF ENGLAND.DATE: JULY 30, 2024LOCATION: LONDON, ENGLANDTOPIC: THE WAR IN UKRAINE: ITS PROSPECTS AND CHALLENGESOUR PRINCIPAL SPEAKER WAS GENERAL SIR RUPERT SMITH, KCB, DSO & BAR, OBE, QGM, AND FORMER DEPUTY SUPREME ALLIED COMMANDER EUROPE.DATE: SEPTEMBER 20, 2024LOCATION: NEW YORK, NEW YORKTOPICS: SCENARIO PLANNING AND SCENARIOS TREATING THE GEOPOLITICAL FUTURE OF CHINAOUR PRINCIPAL SPEAKER WAS CHO KHONG, FORMERLY WITH THE ROYAL DUTCH SHELL GLOBAL FUTURES GROUP, AND CURRENTLY TEACHING COURSES ON SCENARIOS AND FUTURES THINKING IN SINGAPORE AND IN OXFORD. DATE: OCTOBER 18, 2024LOCATION: LONDON, ENGLANDTOPICS: PROSPECTS FOR A NEW WORLD WAROUR PRINCIPAL SPEAKER WAS SIR LAWRENCE FREEDMAN, KCMG, CBE, PC, FBA, FORMERLY PROFESSOR OF WAR STUDIES AT KING'S COLLEGE, LONDON AND HEAD OF THAT DEPARTMENT.DATE: NOVEMBER 20, 2024LOCATION: NEW YORK, NEW YORKTOPICS: IMPLICATIONS OF THE RECENT AMERICAN PRESIDENTIAL ELECTIONOUR PRINCIPAL SPEAKERS WERE BENJAMIN WITTES, EDITOR IN CHIEF OF LAWFARE AND SENIOR FELLOW IN GOVERNANCE STUDIES AT THE BROOKINGS INSTITUTION, AND JULIAN ZELIZER, PROFESSOR OF POLITICAL HISTORY AND AUTHOR AT PRINCETON UNIVERSITY.
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 February 2021.
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.
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.