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Morrison & Foerster Foundation

EIN 94-3006979 · San Francisco, CA

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

LegitimacyPassesRegistration and standingFinancial healthGood82 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MORRISON & FOERSTER FOUNDATION ENABLES THE PEOPLE OF MORRISON & FOERSTER TO FOCUS THEIR CHARITABLE GIVING ON NONPROFIT ORGANIZATIONS SERVING PEOPLE IN THE COMMUNITIES IN WHICH THE FIRM'S PERSONNEL LIVE AND WORK.

Income
$5.5 million
Spending
$5.9 million
Spent on programs
100%
Reserves
6.4 months of spending
Largest source of income
donations and private grants, 97%
Employees
0
Volunteers
0

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: 82 out of 100. Higher than 47% of charities in its peer group (philanthropy, $1m to $10m).

  • Reserves

    28 of 35

    Spendable reserves would cover 6.4 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 7% of income.

  • Income trend

    15 of 15

    Income rose 9% on the year before.

  • Spending floor

    15 of 15

    100% 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

Strong: 100 out of 100. Higher than 65% of charities in its peer group (philanthropy, $1m to $10m).

  • Independent board

    25 of 25

    14 of 14 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.

  • Independent check of accounts

    15 of 15

    Its accounts were audited 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, 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 (4)
  1. $2.2 million spent. MADE CHARITABLE GRANTS TO U.S. NONPROFIT ORGANIZATIONS SERVING DISADVANTAGED CHILDREN AND YOUTH IN THE COMMUNITIES WHERE MORRISON & FOERSTER LLP HAS OFFICES.
  2. $1.6 million spent. MADE CHARITABLE GRANTS TO U.S. NONPROFIT ORGANIZATIONS PROVIDING REDUCED- OR NO-COST LEGAL SERVICES TO PERSONS OF LIMITED MEANS IN THE COMMUNITIES WHERE MORRISON & FOERSTER LLP HAS OFFICES.
  3. $677,250 spent. MADE CHARITABLE GRANTS TO U.S. NONPROFIT ORGANIZATIONS PROVIDING SCHOLARSHIP AND FELLOWSHIP PROGRAMS THAT BENEFIT CHILDREN AND YOUTH OR ENCOURAGE PUBLIC SERVICE OR DIVERSITY IN HIGHER EDUCATION AND THE LEGAL PROFESSION IN THE COMMUNITIES WHERE MORRISON & FOERSTER LLP HAS OFFICES; AND TO PUBLIC AND NONPROFIT PRIVATE UNIVERSITIES ATTENDED BY UNDERGRADUATE RECIPIENTS OF ORGANIZATION-SPONSORED SCHOLARSHIPS.
  4. $1.3 million spent. MADE CHARITABLE GRANTS TO U.S. NONPROFIT ORGANIZATIONS IN THE COMMUNITIES WHERE MORRISON & FOERSTER LLP HAS OFFICES THAT: SUPPORT THE HEALTH AND WELL-BEING OF OTHERS; SERVE PEOPLE STRUGGLING TO MEET THEIR BASIC NEEDS OF SUFFICIENT FOOD, A SAFE, CLEAN PLACE TO SLEEP, AND SHELTER FROM ABUSE; OR SEEK TO ENRICH OUR COMMUNITIES THROUGH ARTISTIC ENDEAVORS. IN ADDITION, THE ORGANIZATION MADE CHARITABLE GRANTS TO U.S. NONPROFIT ORGANIZATIONS RESPONDING TO CERTAIN URGENT RESPONSE EFFORTS. THE ORGANIZATION ALSO MADE CHARITABLE GRANTS TO U.S. NONPROFIT ORGANIZATIONS AND PUBLIC UNIVERSITIES THROUGH MATCHING GIFT PROGRAMS FOR EMPLOYEES AND PARTNERS OF MORRISON & FOERSTER LLP IN AMOUNTS NOT TO EXCEED $600 PER PERSON PER PROGRAM.

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

  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 2024.

    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 October 1986.

    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.