DUE PROCESS INSTITUTE

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, 2024, highest compensation first.

Address and contacts

Address (IRS master file)

700 PENNSYLVANIA AVE SE STE 560, WASHINGTON, DC 20003-2551

Principal officer (990 for 2024)

SHANA-TARA O'TOOLE, 700 PENNSYLVANIA AVE SE 560, WASHINGTON, DC 20003

Signed the 990

SHANA-TARA O'TOOLE, PRESIDENT/CEO

Phone

(202) 558-6685

Website

WWW.IDUEPROCESS.ORG

Return prepared by

GELMAN ROSENBERG & FREEDMAN

Mission

THE MISSION OF DUE PROCESS INSTITUTE IS TO HONOR, PRESERVE, AND RESTORE DUE PROCESS RIGHTS IN OUR CRIMINAL LEGAL SYSTEMS GUARANTEED IN THE UNITED STATES CONSTITUTION BY ADVOCATING THE PRIMACY OF THESE RIGHTS AND VALUES IN A FREE SOCIETY.

Program accomplishments

• POLICY WORK - FEDERAL AND STATE: DUE PROCESS INSTITUTE'S POLICY STAFF WORKS ALONE AND IN HARMONY WITH MANY DIVERSE COALITIONS ON BIPARTISAN CRIMINAL LEGAL ISSUES TO ADDRESS KEY ISSUES OF IMPORTANCE TO THE INSTITUTE'S MISSION, INCLUDING SUPPORTING: SENTENCING REFORM; SUPERVISED RELEASE REFORM; CRIMINAL DISCOVERY REFORM; GRAND JURY REFORM; PRISON REFORM; CRIMINAL AND CIVIL ASSET FORFEITURE REFORM; THE CONSTITUTIONAL RIGHT TO ADEQUATE AND INFORMED COUNSEL; THE RIGHT TO A FAIR TRIAL; PROSECUTORIAL, JUDICIAL, AND POLICE ACCOUNTABILITY; INCREASED PRETRIAL PROCEDURAL JUSTICE (INCLUDING BUT NOT LIMITED TO ISSUES SUCH AS PLEA BARGAINING); CONSPIRACY LAW REFORM; PAROLE AND PROBATION REFORM; FORENSIC SCIENCE INTEGRITY; MENS REA REFORM; "SECOND CHANCE AND "CLEAN SLATE" INITIATIVES; AND A WIDE VARIETY OF FOURTH AMENDMENT GUARANTEES. THE POLICY STAFF ALSO WORKS TO ADDRESS THE CAUSES AND HARMS OF OVER-CRIMINALIZATION AND OVER-INCARCERATION, UNWARRANTED EXPANSIONS OF GOVERNMENT SURVEILLANCE, AND UNNECESSARY, VAGUE, OR OVERREACHING CRIMINAL LAWS. DUE PROCESS INSTITUTE PURSUES THESE POLICY OBJECTIVES THROUGH A VARIETY OF MEANS INCLUDING ANALYSIS AND SCHOLARSHIP, ADVOCACY, LOBBYING, PUBLIC EDUCATION EVENTS, AND AMICUS BRIEF FILINGS. DUE PROCESS INSTITUTE'S SEVENTH YEAR OF OPERATIONS SAW IT ONCE AGAIN SERVE AS A MAJOR CONTRIBUTOR TO CRIMINAL JUSTICE REFORM.1. FEDERAL ADVOCACY IN 2024, DUE PROCESS INSTITUTE ENJOYED SUCCESSES IN INTRODUCING AND THEN ADVANCING IMPORTANT PIECES OF BIPARTISAN CRIMINAL REFORM LEGISLATION, DESPITE THE STIFLING POLITICAL DISCORD AT THE NATIONAL LEVEL, INCLUDING (BUT NOT LIMITED TO):--FEDERAL PRISON OVERSIGHT ACT (H.R. 3019), PASSED BY BOTH THE HOUSE OF REPRESENTATIVES AND THE SENATE, AND SIGNED INTO FEDERAL LAW--PUBLIC DEFENSE FUNDING PASSED IN THE FURTHER CONSOLIDATED APPROPRIATIONS ACT (H.R. 2882), INTRODUCED AND PASSED BY BOTH THE HOUSE OF REPRESENTATIVES AND THE SENATE, AND SIGNED INTO LAW--SECOND CHANCE REAUTHORIZATION ACT (H.R. 8028 / S. 4477), INTRODUCED IN BOTH THE HOUSE OF REPRESENTATIVES AND THE SENATE AND PASSED BY THE SENATE--CLEAN SLATE ACT (S. 5266), INTRODUCED IN THE SENATE --FAIR ACT (S. 5512), INTRODUCED IN THE SENATE--SECOND LOOK ACT (H.R. 10223 / S. 5396), INTRODUCED IN BOTH THE HOUSE OF REPRESENTATIVES AND THE SENATE--MENS REA REFORM ACT (H.R. 10250), INTRODUCED IN THE HOUSE OF REPRESENTATIVES--WELDON ANGELOS PRESIDENTIAL PARDON EXPUNGEMENTS ACT (H.R. 10248), INTRODUCED IN THE HOUSE OF REPRESENTATIVES--TO ESTABLISH A FEDERAL PUBLIC DEFENDER COMMISSION (H.R. 10379 / S. 5526), INTRODUCED IN BOTH THE HOUSE OF REPRESENTATIVES AND THE SENATE--SEXUAL ABUSE SERVICES IN DETENTION ACT (H.R. 9835), INTRODUCED IN THE HOUSE OF REPRESENTATIVES--CRIMINAL JUDICIAL ADMINISTRATION ACT (S. 4837), INTRODUCED IN THE SENATE--ARTICLE ONE ACT (H.R. 3988), PASSED BY HOUSE JUDICIARY COMMITTEE--REPUBLIC ACT (S. 4373), INTRODUCED IN THE SENATE AND PASSED BY SENATE JUDICIARY COMMITTEE--HOPE ACT (S. 4161), INTRODUCED IN THE SENATE--JUSTICE FOR INCARCERATED MOMS ACT (H.R. 3344 / S. 4060), INTRODUCED IN BOTH THE HOUSE OF REPRESENTATIVES AND THE SENATE--SOLITARY CONFINEMENT REFORM ACT (S. 4121), INTRODUCED IN THE SENATE--COUNT THE CRIES TO CUT ACT (H.R. 8672), INTRODUCED IN THE HOUSE OF REPRESENTATIVES--RIGHT TO TRIAL ACT (H.R. 8856), INTRODUCED IN THE HOUSE OF REPRESENTATIVES--INSPECTOR GENERAL ACCESS ACT (S. 3813), INTRODUCED IN THE SENATE--JUSTICE FOR BREONNA TAYLOR ACT (H.R. 7617 / S. 3900), INTRODUCED IN BOTH THE HOUSE OF REPRESENTATIVES AND THE SENATE--SAFE ACT (S. 3961), INTRODUCED IN THE SENATE--BOP RELEASE CARD ID ACT (H.R. 6985 / S. 3993), INTRODUCED IN BOTH THE HOUSE OF REPRESENTATIVES AND THE SENATE-- TO AMEND TITLE 18, UNITED STATES CODE, TO PERMIT PAYMENTS TO BE MADE TO THE LAW FIRMS OF COURT-APPOINTED ATTORNEYS, AND FOR OTHER PURPOSES (H.R. 5781), INTRODUCED IN THE HOUSE OF REPRESENTATIVESIN ADDITION TO SUPPORTING THE ABOVE, AS WELL AS CONTINUING TO ADVANCE PRIORITY BILLS INTRODUCED IN THE PREVIOUS YEAR, THE ORGANIZATION'S STAFF ALSO SIGNIFICANTLY ENGAGED IN THE FOLLOWING FEDERAL ADVOCACY CAMPAIGNS IN 2024: PREVENTING THE FURTHER EROSION OF THE FOURTH AMENDMENT AND PROTECTING DIGITAL PRIVACY RIGHTS; OPPOSING WARRANTLESS SURVEILLANCE; SUPPORTING PASSAGE OF THE DUE PROCESS CONTINUITY OF CAR ACT; URGING THE SENATE TO CONFIRM U.S.S.C. COMMISSIONERS; RESPONDING TO A PROPOSED BOP RULE BANNING SOCIAL MEDIA; SUPPORTING PASSAGE OF NATIONAL EMERGENCIES ACT REFORM; SUPPORTING PRESIDENTIAL PARDONS AND CLEMENCIES; URGING THE DEA TO RECLASSIFY MARIJUANA AS A SCHEDULE 3 DRUG; ADDRESSING THE FENTANYL CRISIS BY SUPPORTING INCREASED ACCESS TO HARM REDUCTION SERVICES AND SUBSTANCE USE DISORDER TREATMENT NOT THE PERMANENT CLASS-WIDE SCHEDULING OF ALL FENTANYL-RELATED SUBSTANCES; PREVENTING CONGRESS FROM CREATING ADDITIONAL UNNECESSARY CRIMINALIZATION; WORKING TO EFFECTUATE CHANGES TO THE CRIMINAL LEGAL SYSTEM THAT WOULD END THE "TRIAL PENALTY; SUPPORTING FEDERAL CRIMINAL DISCOVERY LAW REFORM; AND JOINING AS A PARTNER IN SECOND CHANCE MONTH, WHICH RAISES AWARENESS FOR THE MILLIONS OF AMERICANS WITH A CRIMINAL RECORD WHO DESERVE A SECOND CHANCE (INCLUDING SUPPORTING OF FOUR FEDERAL BILLS AIMED AT ADVANCING SECOND CHANCES). DUE PROCESS INSTITUTE ALSO PARTICIPATED IN THE CLEAN SLATE INITIATIVE'S CONVENING AND HOSTED TWO OF ITS OWN MAJOR POLICY PROGRAMS IN SUPPORT OF RECORD-SEALING LEGISLATION AND SENTENCING/PRISON REFORMS.LASTLY, DUE PROCESS INSTITUTE PLAYED A CRITICAL ROLE IN SUPPORTING THE U.S.S.C'S ADOPTION OF FEDERAL SENTENCING REFORM AMENDMENTS, INCLUDING ONE THAT LIMITED ACQUITTED CONDUCT SENTENCING.2. STATE ADVOCACYDUE PROCESS INSTITUTE DID NOT HAVE THE RESOURCES IN 2024 TO ENGAGE IN SIGNIFICANT BIPARTISAN STATE EDUCATION OR ADVOCACY EFFORTS.3. PUBLICATIONS & SPEAKING ENGAGEMENTSIN ITS SEVENTH YEAR, DUE PROCESS INSTITUTE E-PUBLISHED POSITION PIECES ON A VARIETY OF ISSUES INCLUDING SECOND CHANCE LEGISLATION, DIMINISHING CRIME RATES, THE CONTINUED SUCCESS OF THE FIRST STEP ACT, AND THE IMPORTANCE OF APPROPRIATE FUNDING FOR THE PUBLIC DEFENSE FUNCTION. MEMBERS OF THE ORGANIZATION'S STAFF WERE QUOTED IN MAJOR MEDIA OUTLETS AND WERE ALSO INVITED TO SPEAK AT VARIOUS EVENTS REGARDING NUMEROUS CRIMINAL LAW AND POLICY ISSUES.4. IN THE COURTSIN ITS SEVENTH YEAR, DUE PROCESS INSTITUTE FILED AMICUS BRIEFS IN CASES INVOLVING: INTERPRETATIONS OF VARIOUS PROVISIONS OF THE FIRST STEP ACT; POLICE ACCOUNTABILITY; OVERREACH OF FEDERAL CRIMINAL PROPERTY FRAUD STATUTES; PROSECUTION OF PEOPLE WITH FELONY CONVICTIONS WHO UNWITTINGLY REGISTERED TO VOTE AND VOTED WHILE INELIGIBLE TO DO SO; INTERPRETATION OF THE FEDERAL ESCAPE STATUTE; AND OVERREACH OF VARIOUS FEDERAL BRIBERY STATUTES.
  Expenses $510,784
• CLE PROGRAMS: IN ADDITION TO ITS POLICY WORK, DUE PROCESS INSTITUTE DEVELOPS AND EXECUTES CONTINUING LEGAL EDUCATION (CLE) EVENTS FOR ATTORNEYS. IN 2024, DUE PROCESS INSTITUTE CO-HOSTED "TWO VIEWS: AN EXPLORATION OF SCOTUS'S CRIMINAL LAW DOCKET," A WIDELY ATTENDED LIVE CLE EVENT FEATURING TWO CONSTITUTIONAL LEGAL EXPERTS DISCUSSING THE MOST IMPORTANT CRIMINAL LAW CASES IN FRONT OF THE COURT.
  Expenses $36,168 · revenue $8,956

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

82-4145852

Tax-exempt status

501(c)(4): Social welfare organization

Donations deductible

No

Exempt since

2020

Accounting year ends

December

Files

Form 990 or 990-EZ

Category (NTEE)

Crime and legal-related (I01)

Assets (IRS master file)

$679,366

Income (IRS master file)

$976,924

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 82-4145852).

Questions about DUE PROCESS INSTITUTE

What is the EIN of DUE PROCESS INSTITUTE?

The employer identification number (EIN) of DUE PROCESS INSTITUTE is 82-4145852.

Is DUE PROCESS INSTITUTE tax-exempt?

Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2020.

Are donations to DUE PROCESS INSTITUTE tax-deductible?

No. The IRS master file says contributions to it are not deductible.

Which annual return does DUE PROCESS INSTITUTE 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 DUE PROCESS INSTITUTE 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 DUE PROCESS INSTITUTE last file with the IRS?

The latest return in the IRS public files is the 990 for the year ended December 2024.

Who is the principal officer of DUE PROCESS INSTITUTE?

The 990 for the year ended December 31, 2024 names SHANA-TARA O'TOOLE.

Who are the officers and directors of DUE PROCESS INSTITUTE?

The 990 for the year ended December 31, 2024 lists 12 people; 2 received compensation from the organization, the highest $175,000 (SHANA-TARA O'TOOLE, PRESIDENT/CEO).

How much revenue does DUE PROCESS INSTITUTE have?

On its 990 for the year ended December 31, 2024 it reported revenue of $976,924, expenses of $766,100 and total assets of $679,366 at year end.

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