Nonprofit · EIN 82-4127219
CLAUSE 40 FOUNDATION
Tax-exempt · WASHINGTON, DC 20003
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $67,311 | $69,769 | -$2,458 | $26,026 | $153,773 | -$127,747 |
| December 31, 2023 | 990 | $99,688 | $114,138 | -$14,450 | $82,219 | $209,971 | -$127,752 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $63,884
- Program service revenue
- $3,427
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $34,562
- Professional fees and payments to contractors
- $25,434
- Other expenses
- $9,773
- Program services (functional)
- $19,014
Balance sheet and other
- Total assets, start of year
- $82,219
- Total assets, end of year
- $26,026
- Total liabilities, end of year
- $153,773
- Net assets, end of year
- -$127,747
- Cash, savings and investments
- $25,778
- Gross receipts
- $67,311
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-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHANA-TARA O'TOOLE | PRESIDENT AND CEO | 1.9 | $0 |
| ROSS GARBER | CHAIR | 1 | $0 |
| KAREN BLACKISTONE | TREASURER | 1 | $0 |
| BLAIR BROWN | SECRETARY | 1 | $0 |
| MICHAEL CHASE | DIRECTOR | 1 | $0 |
| ALEX LITVACK | DIRECTOR | 1 | $0 |
| TIMOTHY O'TOOLE | DIRECTOR | 1 | $0 |
| BRETT TOLMAN | DIRECTOR | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| SHANA-TARA O'TOOLE | PRESIDENT/CEO Trustee or director, Officer | 11 | $0 | $175,000 | $5,250 |
| JASON PYE | DIRECTOR, RULE OF LAW INITIATIVES Highest-paid employee | 0.1 | $0 | $168,928 | $10,424 |
| ROSS GARBER | CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| MICHAEL CHASE | TREASURER (TIL 12/20/23); DIRECTOR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| KAREN BLACKISTONE | DIRECTOR; TREASURER (FROM 12/21/23) Trustee or director, Officer | 1 | $0 | $0 | $0 |
| BLAIR BROWN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| ALEX LITVACK | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| BRETT TOLMAN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| TIMOTHY O'TOOLE | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 700 PENNSYLVANIA AVE SE STE 560, WASHINGTON, DC 20003-2551
- Signed the 990-EZ
- SHANA-TARA O'TOOLE, PRESIDENT AND CEO
- Phone
- (202) 558-6680
- Website
- WWW.CLAUSE40.ORG
- Return prepared by
- GELMAN ROSENBERG & FREEDMAN
Mission
CLAUSE 40 FOUNDATION IS A NONPARTISAN ORGANIZATION WHOSE MISSION IS TO HONOR, PRESERVE, AND PROMOTE THE DUE PROCESS RIGHTS GUARANTEED IN THE U.S. CONSTITUTION THROUGH PUBLIC EDUCATION, EVENTS, RESEARCH, LITIGATION, AND MORE. IN THE AMERICAN CRIMINAL LEGAL SYSTEM, THESE CONSTITUTIONAL PRINCIPLES ENCOMPASS A NUMBER OF SPECIFIC ISSUES INCLUDING: THE RIGHT TO HAVE NOTICE OF THE NATION'S CRIMINAL LAWS; THE RIGHT TO PRESENT EVIDENCE; THE FREEDOM FROM UNREASONABLE SEARCHES AND SEIZURES; THE RIGHT TO A FAIR AND IMPARTIAL GRAND JURY; THE RIGHT TO A MEANINGFUL OPPORTUNITY TO BE HEARD BY AN UNBIASED TRIBUNAL IN A TIMELY MANNER; AND THE RIGHT TO BE REPRESENTED BY COUNSEL. CLAUSE 40 FOUNDATION HONORS, PRESERVES, AND PROMOTES THESE CORE CONSTITUTIONAL AMERICAN VALUES THROUGH ITS OWN EDUCATIONAL AND CHARITABLE ACTIVITIES, AS WELL AS THROUGH COLLABORATION ON PROJECTS WITH OTHER NONPROFITS, ACADEMIC INSTITUTIONS, AND INDIVIDUALS.
Program accomplishments
- POLICY WORK: THROUGH CREATING AND FUNDING THE CREATION OF REPORTS, WHITE PAPERS, LEGAL BACKGROUNDERS, LONGER RESEARCH PUBLICATIONS, BLOGS, GUIDES, TREATISES, CASE STUDIES, OP-EDS, SOCIAL AND TRADITIONAL MEDIA AND COMMUNICATIONS, AND E-ALERTS, CLAUSE 40 FOUNDATION CREATES AND SUPPORTS ORIGINAL NONPARTISAN ANALYSIS, STUDY, RESEARCH, AND WRITING TO PROVIDE DATA AND EDUCATION TO THE PUBLIC PERTAINING TO DUE PROCESS-RELATED CRIMINAL LAW ISSUES IN ORDER TO PROMOTE THESE VALUABLE CONSTITUTIONAL RIGHTS. POLICY AREAS IN WHICH CLAUSE 40 FOUNDATION FOCUSED IN 2024 INCLUDE: INCREASING PROSECUTORIAL ACCOUNTABILITY; PRESERVATION AND RESTORATION OF CRIMINAL LAW PROCEDURAL DUE PROCESS RIGHTS; CURTAILING WARRANTLESS SURVEILLANCE; ENHANCING PUBLIC SAFETY; AND SUPPORTING REENTRY OF FORMERLY INCARCERATED PERSONS AND PROVIDING THEM WITH "SECOND CHANCES." CLAUSE 40 FOUNDATION ALSO MAINTAINS A LEGAL EXTERNSHIP PROGRAM IN ORDER TO ENCOURAGE THE DEVELOPMENT OF NEW LEGAL SCHOLARS AND LITIGATORS IN THIS SPACE, ALTHOUGH THE PROGRAM DID NOT HOST ANYONE IN 2024 DUE TO A LACK OF SUPERVISORY STAFF.Expenses $11,135
- EVENTS: THROUGH PROGRAMS, SEMINARS, LECTURES, FILM SCREENINGS, BOOK EVENTS, AND CONTINUING LEGAL EDUCATION (CLE) EVENTS, THE FOUNDATION PROVIDES EDUCATION NATIONWIDE TO ACADEMICS, LAWYERS, ADVOCATES, JOURNALISTS, AND THE GENERAL PUBLIC AT LARGE WITH RESPECT TO A WIDE RANGE OF CRIMINAL LAW CONSTITUTIONAL DUE PROCESS CONCERNS. THE GOAL OF THESE EFFORTS IS TO CULTIVATE A BETTER PUBLIC KNOWLEDGE AND UNDERSTANDING OF THE PROCEDURAL DUE PROCESS RIGHTS PROTECTED BY THE U.S. CONSTITUTION AND TO IMPROVE AWARENESS OF WAYS IN WHICH OUR CRIMINAL LEGAL SYSTEM COULD IMPROVE PROCEDURAL FAIRNESS. IN 2024, CLAUSE 40 FOUNDATION CO-HOSTED "TWO VIEWS: AN EXPLORATION OF KEY CASES FROM THE SUPREME COURT'S CRIMINAL LAW DOCKET," A WIDELY ATTENDED LIVE CLE EVENT THAT FEATURED TWO CONSTITUTIONAL LAW EXPERTS DISCUSSING THE MOST IMPORTANT CRIMINAL LAW CASES BEFORE THE COURT.Expenses $6,442
- LITIGATION: CLAUSE 40 FOUNDATION DIRECTS AND SUPPORTS EFFORTS TO PRESERVE PROCEDURAL DUE PROCESS RIGHTS THROUGH LITIGATION, PARTICULARLY THROUGH THE FILING OR FUNDING OF AMICUS OR "FRIEND OF THE COURT" LEGAL BRIEFS. THIS WORK FURTHERS CLAUSE 40 FOUNDATION'S CHARITABLE MISSION OF DEFENDING HUMAN AND CIVIL RIGHTS SECURED BY LAW--NAMELY THE PROCEDURAL DUE PROCESS RIGHTS ENSHRINED IN THE U.S. CONSTITUTION. THIS YEAR THE FOUNDATION FILED IN A CASE IN WHICH WE ARGUED THAT REMOTE WITNESS TESTIMONY CANNOT BE SQUARED WITH THE SIXTH AMENDMENT'S CONFRONTATION CLAUSE. IT ALSO FILED IN A CASE CONCERNING THE SUFFICIENCY OF THE FACTUAL ALLEGATIONS IN A FEDERAL GRAND JURY INDICTMENT.Expenses $1,437
- HONORING DUE PROCESS RIGHTS: CLAUSE 40 FOUNDATION PLANS TO HONOR THE IMPORTANCE OF DUE PROCESS RIGHTS THROUGH PROJECTS SUCH AS THE AWARDING OF A "DUE PROCESS TORCH" TO INDIVIDUALS AND ORGANIZATIONS WHO HAVE CONTRIBUTED IN A MEANINGFUL WAY TO THE PRESERVATION OF DUE PROCESS IN THE U.S. CRIMINAL LEGAL SYSTEM. (THE AWARD WAS NOT AWARDED IN 2024 DUE TO A LACK OF FUNDING AND STAFF.)
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.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 82-4127219
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I50)
- Assets (IRS master file)
- $26,026
- Income (IRS master file)
- $67,311
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $67,311 | $69,769 | $26,026 | XML |
| 990 | December 2023 | $99,688 | $114,138 | $82,219 | XML |
| 990 | December 2022 | $116,303 | $298,779 | $164,045 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
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 82-4127219).
Questions about CLAUSE 40 FOUNDATION
- What is the EIN of CLAUSE 40 FOUNDATION?
- The employer identification number (EIN) of CLAUSE 40 FOUNDATION is 82-4127219.
- Is CLAUSE 40 FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to CLAUSE 40 FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CLAUSE 40 FOUNDATION 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 CLAUSE 40 FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CLAUSE 40 FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of CLAUSE 40 FOUNDATION?
- The 990-EZ for the year ended December 31, 2024 lists 8 people; 0 received compensation from the organization.
- How much revenue does CLAUSE 40 FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $67,311, expenses of $69,769 and total assets of $26,026 at year end.
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