Skip to the page content
Your donations
Passes our checks

Upper Seven Law

EIN 86-1632816 · Helena, MT

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

LegitimacyPassesRegistration and standingFinancial healthFair66 out of 100GovernanceGood80 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

UPPER SEVEN LAW IS DEDICATED TO HOLDING THE POWERFUL ACCOUNTABLE AND ADVOCATING FOR THE CONSTITUTIONAL RIGHTS OF ALL MONTANANS.

Income
$1.3 million
Spending
$1.3 million
Spent on programs
81%
Reserves
0 months of spending
Largest source of income
donations and private grants, 92%
Employees
20
Highest pay
$125,756, executive director

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

Fair: 66 out of 100. Higher than 30% of charities in its peer group (civil rights, $1m to $10m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.0 months of spending.

  • Debt

    20 of 20

    It owes 11% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 0% of income.

  • Income trend

    15 of 15

    Income rose 8% on the year before.

  • Spending floor

    15 of 15

    81% of spending went to programs and raising each dollar of donations cost 5 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

Good: 80 out of 100. Higher than 26% of charities in its peer group (civil rights, $1m to $10m).

  • Independent board

    25 of 25

    5 of 6 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a 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.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports 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 (2)
  1. $840,974 spent. UPPER SEVEN LAW IS A NONPROFIT, NONPARTISIAN LAW FIRM DEDICATED TO HOLDING THE POWERFUL ACCOUNTABLE. IN 2025, UPPER SEVEN LAW MAINTAINED TWELVE ACTIVE CASES IN STATE AND FEDERAL COURT AND TWO BROAD-RANGING LITIGATION PROJECTS. AMONG OTHER EXAMPLES, WE CHALLENGED THE GOVERNOR'S UNCONSTITUTIONAL APPOINTMENT OF A SITTING LEGISLATOR AS COMMERCE DEPARTMENT DIRECTOR, WE DEFENDED MONTANANS' VOTING RIGHTS, AND THROUGH OUR NATIONAL HEALTH SERVICE CORPS WAIVER PROJECT, WE SAVED CLIENTS MORE THAN $565,000 IN PUNITIVE FINES. IN DECEMEBER, WE WERE GRANTED SUMMARY JUDGEMENT IN MONTANA QUALITY EDUCATION COALITION V. GIANFORTE, CHALLENGING EDUCATION SAVINGS ACCOUNTS THAT DIVERTED PUBLIC SCHOOL FUNDS TO PRIVATE INDIVIDUALS WITHOUT SUFFICIENT STATE OVERSIGHT.
  2. $241,972 spent. IN 2025, THE MONTANA CONSTITUTION ROADSHOW COMPLETED 121 STOPS, TRAVELED TO 41 TOWNS, SPENT 76 DAYS ON THE ROAD, AND PRESENTED TO 3,284 MONTANANS. THIS PROGRAM ENCOURAGES MONTANANS TO BETTER UNDERSTAND THE HISTORY AND CONTEXT OF THE MONTANA CONSTITUTION, CONSTITUTIONS MORE GENERALLY, AND TO KNOW MORE OF THE PARTICULAR CONSTITUTIONAL RIGHTS PROTECTED IN THE MONTANA CONSTITUTION. BY HITTING THE ROAD, WE HAVE ENGAGED DIRECTLY WITH THE PEOPLE WE REPRESENT, MADE OUR WORK MORE ACCESSIBLE, AND OFFERED MONTANANS AN OPPORTUINITY TO REENGAGE WITH CIVIC LIFE AND CIVIC EDUCATION.

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

  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 December 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 September 2021.

    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.

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.