Liberty Ukraine Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To provide humanitarian aid to people impacted by war or any disaster.
- Income
- $4.1 million
- Spending
- $4.4 million
- Spent on programs
- 93%
- Reserves
- 2.8 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 20
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
Weak: 49 out of 100. Higher than 10% of charities in its peer group (philanthropy, $1m to $10m).
Reserves
10 of 35Spendable reserves would cover 2.8 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
4 of 15Spending exceeded income by 6% of income.
Income trend
0 of 15Income fell 30% on the year before.
Spending floor
15 of 1593% of spending went to programs and raising each dollar of donations cost 0 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: 77 out of 100. Higher than 29% of charities in its peer group (philanthropy, $1m to $10m).
Independent board
18 of 253 of 3 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.
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, 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 (4)
- $3.3 million spent. The Liberty Ukraine Foundation supports the safe evacuation of civilians from active conflict zones and other high-risk environments in Ukraine. The program provides critical equipment and resources to trained evacuation teams, humanitarian partners, and medical responders operating in dangerous and rapidly changing conditions. Support includes the procurement and deployment of nonlethal civilian quadcopters (drones) and related accessories to assist with reconnaissance, route assessment, and coordination of evacuation efforts. The program also supplies communication devices to maintain reliable contact in areas with limited or disrupted infrastructure, as well as evacuation vehicles and grants to fund the acquisition, repair, and operation of such vehicles. In response to mandatory evacuation orders affecting children and vulnerable populations, the program places a strong emphasis on ensuring the safe and timely relocation of children, injured individuals, and other at-risk civilians. These efforts help reduce loss of life and improve access to medical care and humanitarian assistance by enabling organized, well-supported evacuations from war-affected areas.
- $342,767 spent. The Liberty Ukraine Foundation provides essential equipment and supplies to support vulnerable individuals and communities affected by war and humanitarian emergencies. This program focuses on meeting immediate survival needs and improving resilience in environments where infrastructure and access to basic resources are severely disrupted. Support includes the provision and sponsorship of generators, portable power stations, and power banks to ensure access to electricity for heating, communication, and medical needs. The program also distributes critical personal gear such as clothing, thermal base layers, boots, gloves, and protective uniforms to help individuals withstand harsh weather and unsafe conditions. In addition, eye and ear protective equipment is supplied to enhance personal safety in high-risk environments. Through these efforts, the Foundation helps individuals maintain basic living conditions, improve personal safety, and sustain communication during periods of crisis and recovery.
- $96,465 spent. The Liberty Ukraine Foundation is dedicated to saving lives by providing critical medical equipment and supplies to individuals and healthcare providers in Ukraine affected by war. This program supports frontline responders, medical personnel, and vulnerable civilians by ensuring access to essential, often life-saving medical resources in high-risk and resource-constrained environments. Support includes the procurement and distribution of individual first aid kits, tourniquets (including CAT and SAM junctional tourniquets), hemostatic bandages, and other emergency medical supplies used to treat traumatic injuries. In addition, the Foundation provides funding and material support to hospitals and medical facilities to help maintain continuity of care amid ongoing conflict. Through these efforts, the program helps stabilize injured individuals, reduce preventable deaths, and strengthen the capacity of medical providers. It also contributes to ongoing care and recovery by supporting those affected by war, including individuals experiencing both physical injuries and psychological trauma.
- $299,593 spent. The Liberty Ukraine Foundation conducts additional charitable activities to support children and families affected by war and humanitarian crises. These programs include co-sponsorship of children's summer camps, which provide a safe and restorative environment for children impacted by conflict, helping address emotional well-being and promote social development. The Foundation also supports seasonal and holiday assistance initiatives, including the provision of gifts and essential items to children affected by war. These efforts aim to bring comfort, stability, and a sense of normalcy during times of disruption and hardship. Through these and other complementary programs, the Foundation continues to address the broader humanitarian needs of vulnerable populations, with a particular focus on supporting the well-being and resilience of children and families impacted by conflict.
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
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 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 April 2022.
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.