LAMBDA LEGAL DEFENSE AND EDUCATION FUND INC

Financials

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

Address and contacts

Address (IRS master file)

120 WALL STREET 19TH FL, NEW YORK, NY 10005-3919

Principal officer (990 for 2025)

AMANDA WYATT, 120 WALL STREET 19TH FLOOR, NEW YORK, NY 100053904

Signed the 990

AMANDA WYATT, CFO

Phone

(212) 809-8585

Website

WWW.LAMBDALEGAL.ORG

Return prepared by

CBIZ ADVISORS LLC

Mission

LAMBDA LEGAL DEFENSE AND EDUCATION FUND, INC. IS A NATIONAL ORGANIZATION COMMITTED TO ACHIEVING FULL RECOGNITION OF THE CIVIL RIGHTS OF LESBIANS, GAY MEN, BISEXUALS, TRANSGENDER PEOPLE, AND ANYONE LIVING WITH HIV THROUGH IMPACT LITIGATION, EDUCATION, AND PUBLIC POLICY.

Program accomplishments

• FOUNDED IN 1972, LAMBDA LEGAL IS A NATIONAL ORGANIZATION COMMITTED TO ACHIEVING FULL RECOGNITION OF THE CIVIL RIGHTS OF LESBIANS, GAY MEN, BISEXUALS, TRANSGENDER, AND QUEER/QUESTIONING PEOPLE (LGBTQ+), AND PEOPLE LIVING WITH HIV (PLWH) THROUGH IMPACT LITIGATION, EDUCATION, AND PUBLIC POLICY WORK. OUR ATTORNEYS WORK NATIONWIDE TO ADVANCE PROTECTIONS FROM DISCRIMINATION BASED ON SEXUAL ORIENTATION, GENDER IDENTITY, AND HIV STATUS, WITH A PARTICULAR FOCUS ON THOSE FACING INTERSECTING FORMS OF MARGINALIZATION, INCLUDING PEOPLE OF COLOR, LOW-INCOME INDIVIDUALS, YOUTH, SENIORS, AND INCARCERATED PEOPLE. THROUGH STRATEGIC LITIGATION AND COLLABORATIVE ADVOCACY NATIONWIDE, WE PRESS FOR PASSAGE OF LAWS THAT PROHIBIT DISCRIMINATION BASED ON SEXUAL ORIENTATION, GENDER IDENTITY, OR HIV STATUS, AND TO DEFEAT EFFORTS TO REPEAL OR WEAKEN SUCH CIVIL RIGHTS PROTECTIONS.HEADQUARTERED IN NEW YORK CITY, WITH REGIONAL OFFICES IN WASHINGTON, D.C., ATLANTA, CHICAGO, DALLAS, AND LOS ANGELES, LAMBDA LEGAL PARTNERS WITH STATE AND LOCAL ADVOCATES ACROSS THE COUNTRY TO SHAPE AND DEFEND POLICIES THAT PROMOTE LIVED EQUALITY. OUR IMPACT LITIGATION AND POLICY WORK PROTECT THE MOST VULNERABLE IN OUR COMMUNITIES AND PREVENT FUTURE DISCRIMINATION. IN COMPLIANCE WITH IRS 501(C)(3) REGULATIONS, WE WORK WITH ALLIED LAWMAKERS TO CRITIQUE, EDIT, AND/OR IMPROVE DRAFT LEGISLATION AT THE STATE AND FEDERAL LEVELS THAT WOULD IMPACT OUR COMMUNITIES. IN DOZENS OF STATES EACH YEAR, OUR ATTORNEYS ALSO DIRECTLY ASSIST STATE-BASED AND GRASSROOTS ACTIVISTS, PROVIDING LEGAL EXPERTISE, SUGGESTED STRATEGIES, EFFECTIVE MESSAGING, AND EXPERT WITNESSES, SO THESE PARTNERS CAN MAKE A REAL DIFFERENCE IN THE FIGHT FOR LIVED EQUALITY.IN 2025, MORE THAN 616 ANTI-LGBTQ+ BILLS WERE INTRODUCED IN STATE LEGISLATURES, MANY TARGETING LGBTQ+ YOUTH IN THE GUISE OF "PROTECTING FAMILY VALUES": PROPOSALS TO INVESTIGATE FAMILIES OF TRANSGENDER CHILDREN; EFFORTS TO BAR OR CRIMINALIZE HEALTHCARE FOR TRANSGENDER YOUTH; PROHIBIT ACCESS TO GENDER-APPROPRIATE FACILITIES LIKE RESTROOMS; RESTRICT TRANSGENDER STUDENTS' ABILITY TO FULLY PARTICIPATE IN SCHOOL AND SPORTS; OR PUT MORE ROADBLOCKS IN PLACE FOR TRANSGENDER PEOPLE SEEKING IDENTITY DOCUMENTS WITH THEIR NAME AND GENDER. WHILE ONLY 74 OF THESE DISCRIMINATORY MEASURES WERE ENACTED AND 261 WERE DEFEATED, THE SHEER VOLUME OF ATTACKS FORCED US ONTO THE DEFENSIVE IN MANY STATES. BY DECEMBER 31, 2025, OUR LITIGATION DOCKET HAD GROWN TO 51 ACTIVE CASES. THIS CONTINUED TO ADVANCE THE TWO TOP PROGRAMMATIC PRIORITIES OF OUR FIVE-YEAR STRATEGIC PLAN: (1) WINNING NEW PROTECTIONS FOR THE MOST VULNERABLE IN OUR COMMUNITY TO SECURE FULL LEGAL AND LIVED EQUALITY, AND (2) DEFENDING OUR COMMUNITY FROM ATTACKS DESIGNED TO ROLL BACK OUR RIGHTS.ALONGSIDE THIS SURGE IN LEGISLATIVE ATTACKS, LAMBDA LEGAL'S NATIONAL LEGAL HELP DESK HAS SERVED AS A CRISIS HOTLINE FOR LGBTQ+ PEOPLE AND PEOPLE LIVING WITH HIV ACROSS ALL 50 STATES, THE DISTRICT OF COLUMBIA, AND PUERTO RICO. IN 2025, FOUR FULL-TIME HELP DESK ATTORNEYS FIELDED 7,280 INQUIRIES, THE SECOND-HIGHEST ANNUAL VOLUME RECEIVED AT THE HELP DESK SINCE WE STARTED TRACKING ANNUAL NUMBERS IN 1996. AS ANTI-LGBTQ+, AND PARTICULARLY ANTI-TRANS, SENTIMENT AND LEGISLATION CONTINUE TO SURGE, DEMAND FOR ACCURATE, ACCESSIBLE LEGAL INFORMATION HAS NEVER BEEN MORE IMPORTANT, ESPECIALLY FOR MEMBERS OF OUR COMMUNITY WHO ARE MOST MARGINALIZED PEOPLE OF COLOR, TRANSGENDER PEOPLE, DISABLED PEOPLE, OR THOSE WHO DO NOT POSSESS THE EDUCATION, RESOURCES, OR SOCIAL CAPITAL TO PROTECT THEMSELVES, THEIR SPOUSES, OR THEIR CHILDREN. FROM THIS FRONTLINE VANTAGE POINT, WE NOT ONLY SUPPORT INDIVIDUALS; WE GATHER DATA, SPOT TRENDS, AND FEED INSIGHTS BACK TO OUR LEGAL TEAM. HELP DESK INQUIRIES HAVE HELPED SHAPE COMMUNITY RESOURCES, IDENTIFY PLAINTIFFS, AND INFORM LITIGATION NOW UNDERWAY.TO EXPAND THE REACH AND SCALE OF ITS LITIGATION AND POLICY WORK AND TO LEVERAGE THE EXPERTISE OF ITS INTERNAL SUBJECT MATTER EXPERTS, LAMBDA LEGAL RECRUITS, ORGANIZES AND OVERSEES THE WORK OF A LARGE NETWORK OF PRO BONO LAWYERS AND LAW FIRMS AROUND THE COUNTRY TO HELP IN OUR WORK. ASSEMBLING AND MANAGING THESE PRO BONO SERVICES IS A KEY COMPONENT OF OUR STRATEGY AND PROGRAM SERVICES. IT ALLOWS LAMBDA LEGAL TO EXPAND THE SCALE OF OUR ESSENTIAL, HIGH QUALITY LEGAL SERVICES NATIONWIDE WITH A MODEST STAFF, AND IT ENABLES US TO FOCUS OUR INTERNAL RESOURCES ON BREAKING LEGAL ISSUES ACROSS THE COUNTRY. THIS WORK ALSO TRAINS AND EXPANDS THE POOL OF PRO BONO ATTORNEYS AVAILABLE AROUND THE COUNTRY TO ADVANCE THE WORK OF PROTECTING AND EXPANDING THE RIGHTS OF THE LGBTQ+ COMMUNITY ON AN ON-GOING BASIS. THE VALUE OF THESE PRO BONO SERVICES IS INCLUDED IN OUR AUDITED FINANCIAL STATEMENTS AND WAS $19,178,760 IN 2025. IN ACCORDANCE WITH APPLICABLE LAWS AND REGULATIONS, REVENUE AND EXPENSES ASSOCIATED WITH THIS IMPORTANT COMPONENT OF OUR PROGRAM SERVICES ARE NOT REFLECTED IN THE REVENUE AND EXPENSES SET FORTH IN PART IX STATEMENT OF FUNCTIONAL EXPENSES OF THE 990. NEVERTHELESS, WE BELIEVE IT IS IMPORTANT FOR LAMBDA LEGAL CONSTITUENTS TO BE INFORMED OF THIS WORK AND ITS IMPACT.IN 2025, THE STATEMENT OF FUNCTIONAL EXPENSES REPORTED IN LAMBDA LEGAL'S AUDITED FINANCIAL REPORTS, WHICH ARE PREPARED IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND MADE AVAILABLE ON LAMBDA LEGAL'S WEBSITE, INCLUDES $19,178,760 OF PRO BONO SERVICES AS PROGRAM EXPENSES. THIS COMPUTES TO A PROGRAM RATIO OF 74%.
  Expenses $12,652,511
• OUR LEGAL WORK IS SUPPORTED BY EXPANSIVE PUBLIC EDUCATION AND COMMUNICATION EFFORTS THAT ALLOW US TO REACH A WIDE RANGE OF AUDIENCES ACROSS MULTIPLE CHANNELS THROUGHOUT THE YEAR. LAMBDA LEGAL'S COMMUNICATIONS DEPARTMENT'S EXPERTISE IN PRINT, BROADCAST, AND SOCIAL MEDIA HELPS LAMBDA LEGAL REACH NOT JUST MEMBERS OF THE LGBTQ+ COMMUNITY AND ALL THOSE LIVING WITH HIV, BUT ALSO OPINION SHAPERS, LAWMAKERS, AND MEMBERS OF THE LEGAL COMMUNITY.LAMBDA LEGAL MAINTAINS A ROBUST ONLINE PRESENCE THAT PROVIDES COMPREHENSIVE RESOURCES, TIMELY NEWS, ANALYSIS, AND COMMENTARY ACROSS MULTIPLE PLATFORMS, INCLUDING OUR WEBSITE, AS WELL AS FACEBOOK, INSTAGRAM, YOUTUBE, TIKTOK, TWITCH, MEDIUM, AND OTHER SOCIAL MEDIA CHANNELS. THROUGH THESE PLATFORMS, LAMBDA LEGAL PUBLISHES HUNDREDS OF PIECES OF CONTENT THAT CAN REACH OVER A MILLION PEOPLE EVERY WEEK. OUR INNOVATIVE COMMUNICATIONS TEAM CONTINUES TO CREATE AND SHARE PROJECTS, INCLUDING "BEYOND THE UNIFORM: MEET THE PEOPLE BEYOND THE SERVICE," A PORTRAIT AND AUDIO SERIES FEATURING TRANSGENDER SERVICE MEMBERS WHO ARE SUING TO REMAIN IN THE U.S. MILITARY. WE ALSO HOLD PERIODIC VIDEO PRESS CONFERENCES FEATURING LAMBDA LEGAL ATTORNEYS EXPLAINING CURRENT LITIGATION AND LEGISLATION IMPACTING THE LGBTQ+ COMMUNITY. OUR 2025 ANNUAL WEBINAR FEATURED THREE OF OUR ATTORNEYS DISCUSSING THE STATE OF TRANSGENDER RIGHTS. OUR COMMUNICATIONS OUTREACH GENERATES TENS OF THOUSANDS OF NEWS STORIES ANNUALLY AND ADVANCES OUR GOAL OF INCREASING AWARENESS OF THE CHALLENGES LGBTQ+ PEOPLE FACE AND OUR WORK TO ALLEVIATE THOSE CHALLENGES, AS WELL AS GREATER UNDERSTANDING WITHIN THE LGBTQ+ COMMUNITY OF THEIR LEGAL RIGHTS.WHERE POSSIBLE, WE USE ATTENTION AROUND OUR LITIGATION AND POLICY EFFORTS TO PROMOTE BROADER PUBLIC EDUCATION ON IMPORTANT ISSUES. FOR EXAMPLE, OUR HIV WORK PROMOTES OUR LARGER EFFORT TO DRIVE POLICY INFORMED BY "SCIENCE, NOT STIGMA." WE DO PUBLIC EDUCATION BUILDING ON OUR CASES ON BEHALF OF TRANSGENDER YOUTH AND THEIR FAMILIES TO SUPPORT GREATER UNDERSTANDING AND EMPATHY FOR THIS VULNERABLE POPULATION. OUR LARGE PORTFOLIO OF CASES CHALLENGING EFFORTS TO DILUTE NONDISCRIMINATION PROTECTIONS AGAINST ANTI-LGBTQ+ DISCRIMINATION THROUGH THE USE OF RELIGION AND SPEECH-BASED ARGUMENTS CONTRIBUTES TO A LARGER EFFORT TO PROMOTE AWARENESS OF THE ONGOING PROBLEM OF DISCRIMINATION AND THE NEED FOR ROBUST PROTECTIONS AT ALL LEVELS OF GOVERNMENT.LAMBDA LEGAL'S ATTORNEYS AND OTHER STAFF ATTEND AND SPEAK FREQUENTLY AT LOCAL, REGIONAL, AND NATIONAL CONFERENCES AND OTHER PUBLIC EVENTS, IN ADDITION TO VIRTUAL PARTICIPATION VIA PLATFORMS CREATED BY LAMBDA LEGAL ON OUR SOCIAL MEDIA CHANNELS TO ENSURE CONTINUITY IN OUR PUBLIC EDUCATION EFFORTS.
  Expenses $6,559,980 · grants $9,268 · revenue $338,292

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

IRS record

EIN

23-7395681

Tax-exempt status

501(c)(3): Charitable, religious, educational or scientific organization

Foundation status

Publicly supported organization (170(b)(1)(A)(vi))

Donations deductible (Pub 78)

Public charity, 50% deduction limit

Exempt since

1974

Accounting year ends

December

Files

Form 990 or 990-EZ

Category (NTEE)

Civil rights, social action and advocacy (R20Z)

Assets (IRS master file)

$108,070,194

Income (IRS master file)

$60,480,026

Filing history

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7395681).

Questions about LAMBDA LEGAL DEFENSE AND EDUCATION FUND INC

What is the EIN of LAMBDA LEGAL DEFENSE AND EDUCATION FUND INC?

The employer identification number (EIN) of LAMBDA LEGAL DEFENSE AND EDUCATION FUND INC is 23-7395681.

Is LAMBDA LEGAL DEFENSE AND EDUCATION FUND INC tax-exempt?

Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.

Are donations to LAMBDA LEGAL DEFENSE AND EDUCATION FUND INC tax-deductible?

Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).

Which annual return does LAMBDA LEGAL DEFENSE AND EDUCATION FUND INC file?

Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.

When is the next return of LAMBDA LEGAL DEFENSE AND EDUCATION FUND INC due?

The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.

When did LAMBDA LEGAL DEFENSE AND EDUCATION FUND INC last file with the IRS?

The latest return in the IRS public files is the 990 for the year ended December 2025.

Who is the principal officer of LAMBDA LEGAL DEFENSE AND EDUCATION FUND INC?

The 990 for the year ended December 31, 2025 names AMANDA WYATT.

Who are the officers and directors of LAMBDA LEGAL DEFENSE AND EDUCATION FUND INC?

The 990 for the year ended December 31, 2025 lists 55 people; 13 received compensation from the organization, the highest $763,623 (KEVIN JENNINGS, CHIEF EXECUTIVE OFFICER).

How much revenue does LAMBDA LEGAL DEFENSE AND EDUCATION FUND INC have?

On its 990 for the year ended December 31, 2025 it reported revenue of $49,825,428, expenses of $30,544,931 and total assets of $108,070,194 at year end.

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