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DEFENSE OF FREEDOM INSTITUTE FOR POLICY STUDIES

EIN 87-1196853 ALEXANDRIA, VA

Revenue 2025
$2,629,405
Expenses 2025
$2,447,435

Program services were 68.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
B05
Classification
2000
Street
1765 DUKE ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

2 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2025

Mission

TO PROVIDE THOUGHTFUL, CONSERVATIVE SOLUTIONS TO THE CHALLENGES PRESENTED BY EDUCATION, WORKFORCE, LABOR AND EMPLOYMENT ISSUES.

  • POLICY STUDIES - TO RESEARCH AND PUBLISH STUDIES ABOUT FEDERAL EDUCATION AND WORKFORCE POLICIESLEGAL ACTIVITIES - TO PROVIDE OVERSIGHT AND TRANSPARENCY REGARDING THE WORK OF FEDERAL AGENCIES, PARTICULARLY THE US DEPARTMENT OF EDUCATION AND THE US DEPARTMENT OF LABOR AND TO SUBMIT AMICUS BRIEFS IN CASES OF INTEREST.COMMUNICATION AND OUTREACH - TO BROADCAST THE ORGANIZATIONS WORK TO THE PUBLIC AND WASHINGTON DC POLICYMAKERS

    Expenses $1,668,022 · Revenue $2,619,243

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Robert S Eitel

    President / Sec

    Total calculated
    $303,016
    From this org
    $303,016
    From related orgs
    $0
    Other
    $0
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $301,840
    Bonus
    not reported
    Other
    $1,176
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $303,016

  • Jim Blew

    VP / Treasurer

    Total calculated
    $242,878
    From this org
    $242,878
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $241,646
    Bonus
    not reported
    Other
    $1,232
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $242,878

  • Donald A Daugherty

    LEGAL

    Total calculated
    $175,928
    From this org
    $175,928
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $175,928
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $175,928

  • Paul Friedrich Zimmerman

    POLICY & LEGAL

    Total calculated
    $161,797
    From this org
    $161,797
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,625
    Bonus
    $3,172
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $161,797

  • Virginia Gentles

    POLICY

    Total calculated
    $151,812
    From this org
    $151,812
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,812
    Bonus
    $3,000
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $151,812

  • Martha Astor

    LEGAL

    Total calculated
    $120,886
    From this org
    $120,886
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Nate Bailey

    Chairman

    Total calculated
    $0
    Hours/week
    2

  • Ebony Lee

    Director

    Total calculated
    $0
    Hours/week
    2

  • Hudson La Force III

    Director

    Total calculated
    $0
    Hours/week
    2

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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $2,629,405
    Expenses
    $2,447,435
    Contributions
    $2,619,243
    Grants paid
    $0
  • 2024
    Revenue
    $2,047,413
    Expenses
    $2,057,161
    Contributions
    $2,037,657
    Grants paid
    $0
  • 2023
    Revenue
    $1,705,146
    Expenses
    $1,810,630
    Contributions
    $1,709,423
    Grants paid
    $0
  • 2023
    Revenue
    $1,705,146
    Expenses
    $1,810,630
    Contributions
    $1,709,423
    Grants paid
    $0
  • 2022
    Revenue
    $1,671,990
    Expenses
    $1,538,093
    Contributions
    $1,671,671
    Grants paid
    $0
  • 2022
    Revenue
    $1,671,990
    Expenses
    $1,538,093
    Contributions
    $1,671,671
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $1,400,026
    Expenses
    $411,237
    Assets (EOY)
    $998,270

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.