Form 990 for tax year 2023

Totals

Total revenue

$99,688

Total expenses

$114,138

Contributions and grants received

$95,712

Grants paid

$0

Program service revenue

$3,075

Investment income

$901

Other revenue

$0

Total assets, end of year

$82,219

Total liabilities, end of year

$209,971

Net assets or fund balances, end of year

-$127,752

Program services expenses (Part IX)

$46,054

Management and general expenses

$59,698

Fundraising expenses

$8,386

Program service expenses (Part III)

$46,054

Program services were 40.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Mission and programs · 2023

• 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 2023 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 2023 DUE TO A LACK OF SUPERVISORY STAFF.

  Expenses $31,382

• 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 2023, 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 $12,446 · Revenue $3,075

• 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 AGAINST THE INTERPRETATION THAT A STATE DRUG CONVICTION QUALIFIES AS A "SERIOUS DRUG OFFENSE" UNDER THE ARMED CAREER CRIMINAL ACT WHEN IT RELIES ON OLD, SUPERSEDED, FEDERAL DRUG SCHEDULES THAT EXISTED AT THE TIME OF THE PRIOR STATE DRUG OFFENSE AND NOT THE CURRENT SCHEDULES THAT EXIST WHEN THE FEDERAL PENALTY IS INCURRED.

  Expenses $2,226

• 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 2023 DUE TO A LACK OF FUNDING.)

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

• DUE PROCESS INSTITUTE

  501(C)(4) · ADVOCACY · DC

Provenance

Return type

form_990

Tax year

2023

Filed

15 November 2024

IRS schema version

2023v5.1

Source object

202403209349310265

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