The NYCLU is comprised of two separate entities: the New York Civil Liberties Union and the New York Civil Liberties Union Foundation. Although both the New York Civil Liberties Union and the New York Civil Liberties Union Foundation are part of the same overall organization, it is necessary that the NYCLU have two separate organizations in order for the NYCLU to do a broad range of work in protecting civil liberties. This web site collectively refers to the two organizations under the name "NYCLU."

Although there is some overlap in the work done by each organization, certain activities the NYCLU does to protect civil liberties must be done by one organization and not the other.

The NYCLU Foundation is eligible to receive contributions that are tax-deductible by the contributor. Federal law limits the extent to which the NYCLU Foundation may engage in political lobbying activities. Most of the NYCLU's litigation and communication efforts are done by the NYCLU Foundation.

Contributions to the New York Civil Liberties Union are not tax-deductible. Most of the lobbying activity done by the NYCLU is done by the New York Civil Liberties Union.

You may donate to the New York Civil Liberties Union Foundation, join and/or donate to the New York Civil Liberties Union, or both. A donation to either organization will be used to support, promote and defend civil liberties. But each organization will only use the funds contributed directly to it to carry out the specific activities it conducts as part of the overall NYCLU mission. A donor may make a tax-deductible gift only to the NYCLU Foundation. A donor who chooses to join and become a member of the NYCLU is making a contribution to the New York Civil Liberties Union. Membership dues and other gifts made directly to the New York Civil Liberties Union are not tax-deductible.

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The New York Civil Liberties Union is a state affiliate of the ACLU

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