Form 990-EZ for tax year 2024

Totals

Total revenue

$67,311

Total expenses

$69,769

Contributions and grants received

$63,884

Grants paid

— not reported

Program service revenue

$3,427

Membership dues (line 3)

— not reported

Investment income (line 4)

— not reported

Gain or loss on sale of assets (line 5c)

— not reported

Gaming and fundraising events, net (line 6d)

— not reported

Gross profit on inventory sales (line 7c)

— not reported

Other revenue (line 8)

— not reported

Total assets, end of year

$26,026

Total liabilities, end of year

$153,773

Net assets or fund balances, end of year

-$127,747

Program service expenses (Part III)

$19,014

Program services were 27.3% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.

Mission and programs · 2024

• 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.)

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part IV

Compensation is as filed in Part IV of the Form 990-EZ: compensation, contributions to benefit plans, expense account, 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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type

form_990_ez

Tax year

2024

Filed

12 November 2025

IRS schema version

2024v5.2

Source object

202503169349204305

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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