Passes our checks

National Center for Justice and Liberty Inc

EIN 92-0245439 · Chicago, IL

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

What it says it does

TO ADVANCE SOCIAL AND ECONOMIC LIBERTIES AND A FREE ENTERPRISE SOCIETY THROUGH LITIGATION, TRAINING, COMMUNICATION, ACTIVISM AND RESEARCH.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 46 out of 100. Higher than 14% of charities in its peer group (civil rights, $250k to $1m).

Reserves
4 of 35
Spendable reserves would cover 0.8 months of spending.
Debt
16 of 20
It owes 25% of what it owns.
Living within its means
4 of 15
Spending exceeded income by 11% of income.
Spending floor
15 of 15
75% of spending went to programs and raising each dollar of donations cost 17 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 52 out of 100. Higher than 15% of charities in its peer group (civil rights, $250k to $1m).

Independent board
5 of 25
2 of 4 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
0 of 10
Did not give the board a copy of this return before filing it.
Pay set independently
5 of 5
Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
12 of 15
Its accounts were reviewed or compiled by an independent accountant, but not audited.
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, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)

$386,427 spent. RESEARCH AND LITIGATION - NATIONAL HORSEMEN'S BENEVOLENT AND PROTECTIVE ASSOCIATION V. BLACK CAR REPRESENTS THOROUGHBRED HORSE OWNERS AND TRAINERS IN CHALLENGING THE CONSTITUTIONALITY OF THE HORSERACING INTEGRITY AND SAFETY ACT (HISA), ARGUING THAT IT VIOLATES THE NONDELEGATION DOCTRINE. THIS ADVANCES THE PUBLIC INTEREST BY PRESERVING THE INTEGRITY OF DEMOCRATIC INSTITUTIONS AND ENSURING THAT GOVERNMENT POWER REMAINS ACCOUNTABLE TO THE PEOPLE.EIDSON V. SOUTH CAROLINA DEPARTMENT OF EDUCATION - CAR REPRESENTS THE STATE DEPARTMENT OF EDUCATION & STATE SUPERINTENDENT OF EDUCATION ELLEN WEAVER IN DEFENSE OF A NEW STATE LAW PROVIDING EDUCATIONAL SCHOLARSHIPS TO CHILDREN FROM LOW-INCOME FAMILIES. THIS ADVANCES THE PUBLIC INTEREST BY ASSUMING SOME COSTS FROM TAXPAYERS OF SOUTH CAROLINA ONTO THE FIRM. IT ALSO ADVANCES THE PUBLIC INTEREST IN EDUCATION REFORM AND GOVERNMENT SUPPORT FOR LOW-INCOME CHILDREN.MEDIA ACCOUNTABILITY AND TRANSPARENCY - FILED FORMAL COMPLAINTS BEFORE THE FEDERAL COMMUNICATIONS COMMISSION AND FEDERAL ELECTION COMMISSION REGARDING UNLAWFUL COORDINATION AND IMPROPER USE OF BROADCAST MEDIA IN ELECTIONEERING COMMUNICATIONS. THESE MATTERS ADVANCE THE PUBLIC INTEREST BY ENSURING COMPLIANCE WITH FEDERAL CAMPAIGN AND COMMUNICATIONS LAW, PROMOTING FAIR ELECTIONS, AND PROTECTING VOTERS FROM UNDISCLOSED POLITICAL INFLUENCE.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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 September 2023.
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.