Skip to content
Nonprofiteer
← All organizations

LAMBDA LEGAL DEFENSE AND EDUCATION FUND INC

EIN 23-7395681 NEW YORK, NY

Revenue 2025
$49,825,428
Expenses 2025
$30,544,931

Program services were 62.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
R20Z
Classification
1200
Street
120 WALL STREET 19TH FL

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).

Mission and programs · 2025

Mission

LAMBDA LEGAL DEFENSE AND EDUCATION FUND, INC. IS A NATIONAL ORGANIZATION COMMITTED TO ACHIEVING FULL RECOGNITION OF THE CIVIL RIGHTS OF LESBIANS, GAY MEN, BISEXUALS, TRANSGENDER PEOPLE, AND ANYONE LIVING WITH HIV THROUGH IMPACT LITIGATION, EDUCATION, AND PUBLIC POLICY.

Activities or mission (Part I)

LAMBDA LEGAL DEFENSE AND EDUCATION FUND, INC. ("LAMBDA LEGAL") IS A NATIONAL ORGANIZATION COMMITTED TO ACHIEVING FULL RECOGNITION OF THE CIVIL RIGHTS OF LESBIANS, GAY MEN, BISEXUALS, TRANSGENDER PEOPLE AND ANYONE LIVING WITH HIV THROUGH IMPACT LITIGATION, EDUCATION AND PUBLIC POLICY WORK.

  • FOUNDED IN 1972, LAMBDA LEGAL IS A NATIONAL ORGANIZATION COMMITTED TO ACHIEVING FULL RECOGNITION OF THE CIVIL RIGHTS OF LESBIANS, GAY MEN, BISEXUALS, TRANSGENDER, AND QUEER/QUESTIONING PEOPLE (LGBTQ+), AND PEOPLE LIVING WITH HIV (PLWH) THROUGH IMPACT LITIGATION, EDUCATION, AND PUBLIC POLICY WORK. OUR ATTORNEYS WORK NATIONWIDE TO ADVANCE PROTECTIONS FROM DISCRIMINATION BASED ON SEXUAL ORIENTATION, GENDER IDENTITY, AND HIV STATUS, WITH A PARTICULAR FOCUS ON THOSE FACING INTERSECTING FORMS OF MARGINALIZATION, INCLUDING PEOPLE OF COLOR, LOW-INCOME INDIVIDUALS, YOUTH, SENIORS, AND INCARCERATED PEOPLE. THROUGH STRATEGIC LITIGATION AND COLLABORATIVE ADVOCACY NATIONWIDE, WE PRESS FOR PASSAGE OF LAWS THAT PROHIBIT DISCRIMINATION BASED ON SEXUAL ORIENTATION, GENDER IDENTITY, OR HIV STATUS, AND TO DEFEAT EFFORTS TO REPEAL OR WEAKEN SUCH CIVIL RIGHTS PROTECTIONS.HEADQUARTERED IN NEW YORK CITY, WITH REGIONAL OFFICES IN WASHINGTON, D.C., ATLANTA, CHICAGO, DALLAS, AND LOS ANGELES, LAMBDA LEGAL PARTNERS WITH STATE AND LOCAL ADVOCATES ACROSS THE COUNTRY TO SHAPE AND DEFEND POLICIES THAT PROMOTE LIVED EQUALITY. OUR IMPACT LITIGATION AND POLICY WORK PROTECT THE MOST VULNERABLE IN OUR COMMUNITIES AND PREVENT FUTURE DISCRIMINATION. IN COMPLIANCE WITH IRS 501(C)(3) REGULATIONS, WE WORK WITH ALLIED LAWMAKERS TO CRITIQUE, EDIT, AND/OR IMPROVE DRAFT LEGISLATION AT THE STATE AND FEDERAL LEVELS THAT WOULD IMPACT OUR COMMUNITIES. IN DOZENS OF STATES EACH YEAR, OUR ATTORNEYS ALSO DIRECTLY ASSIST STATE-BASED AND GRASSROOTS ACTIVISTS, PROVIDING LEGAL EXPERTISE, SUGGESTED STRATEGIES, EFFECTIVE MESSAGING, AND EXPERT WITNESSES, SO THESE PARTNERS CAN MAKE A REAL DIFFERENCE IN THE FIGHT FOR LIVED EQUALITY.IN 2025, MORE THAN 616 ANTI-LGBTQ+ BILLS WERE INTRODUCED IN STATE LEGISLATURES, MANY TARGETING LGBTQ+ YOUTH IN THE GUISE OF "PROTECTING FAMILY VALUES": PROPOSALS TO INVESTIGATE FAMILIES OF TRANSGENDER CHILDREN; EFFORTS TO BAR OR CRIMINALIZE HEALTHCARE FOR TRANSGENDER YOUTH; PROHIBIT ACCESS TO GENDER-APPROPRIATE FACILITIES LIKE RESTROOMS; RESTRICT TRANSGENDER STUDENTS' ABILITY TO FULLY PARTICIPATE IN SCHOOL AND SPORTS; OR PUT MORE ROADBLOCKS IN PLACE FOR TRANSGENDER PEOPLE SEEKING IDENTITY DOCUMENTS WITH THEIR NAME AND GENDER. WHILE ONLY 74 OF THESE DISCRIMINATORY MEASURES WERE ENACTED AND 261 WERE DEFEATED, THE SHEER VOLUME OF ATTACKS FORCED US ONTO THE DEFENSIVE IN MANY STATES. BY DECEMBER 31, 2025, OUR LITIGATION DOCKET HAD GROWN TO 51 ACTIVE CASES. THIS CONTINUED TO ADVANCE THE TWO TOP PROGRAMMATIC PRIORITIES OF OUR FIVE-YEAR STRATEGIC PLAN: (1) WINNING NEW PROTECTIONS FOR THE MOST VULNERABLE IN OUR COMMUNITY TO SECURE FULL LEGAL AND LIVED EQUALITY, AND (2) DEFENDING OUR COMMUNITY FROM ATTACKS DESIGNED TO ROLL BACK OUR RIGHTS.ALONGSIDE THIS SURGE IN LEGISLATIVE ATTACKS, LAMBDA LEGAL'S NATIONAL LEGAL HELP DESK HAS SERVED AS A CRISIS HOTLINE FOR LGBTQ+ PEOPLE AND PEOPLE LIVING WITH HIV ACROSS ALL 50 STATES, THE DISTRICT OF COLUMBIA, AND PUERTO RICO. IN 2025, FOUR FULL-TIME HELP DESK ATTORNEYS FIELDED 7,280 INQUIRIES, THE SECOND-HIGHEST ANNUAL VOLUME RECEIVED AT THE HELP DESK SINCE WE STARTED TRACKING ANNUAL NUMBERS IN 1996. AS ANTI-LGBTQ+, AND PARTICULARLY ANTI-TRANS, SENTIMENT AND LEGISLATION CONTINUE TO SURGE, DEMAND FOR ACCURATE, ACCESSIBLE LEGAL INFORMATION HAS NEVER BEEN MORE IMPORTANT, ESPECIALLY FOR MEMBERS OF OUR COMMUNITY WHO ARE MOST MARGINALIZED PEOPLE OF COLOR, TRANSGENDER PEOPLE, DISABLED PEOPLE, OR THOSE WHO DO NOT POSSESS THE EDUCATION, RESOURCES, OR SOCIAL CAPITAL TO PROTECT THEMSELVES, THEIR SPOUSES, OR THEIR CHILDREN. FROM THIS FRONTLINE VANTAGE POINT, WE NOT ONLY SUPPORT INDIVIDUALS; WE GATHER DATA, SPOT TRENDS, AND FEED INSIGHTS BACK TO OUR LEGAL TEAM. HELP DESK INQUIRIES HAVE HELPED SHAPE COMMUNITY RESOURCES, IDENTIFY PLAINTIFFS, AND INFORM LITIGATION NOW UNDERWAY.TO EXPAND THE REACH AND SCALE OF ITS LITIGATION AND POLICY WORK AND TO LEVERAGE THE EXPERTISE OF ITS INTERNAL SUBJECT MATTER EXPERTS, LAMBDA LEGAL RECRUITS, ORGANIZES AND OVERSEES THE WORK OF A LARGE NETWORK OF PRO BONO LAWYERS AND LAW FIRMS AROUND THE COUNTRY TO HELP IN OUR WORK. ASSEMBLING AND MANAGING THESE PRO BONO SERVICES IS A KEY COMPONENT OF OUR STRATEGY AND PROGRAM SERVICES. IT ALLOWS LAMBDA LEGAL TO EXPAND THE SCALE OF OUR ESSENTIAL, HIGH QUALITY LEGAL SERVICES NATIONWIDE WITH A MODEST STAFF, AND IT ENABLES US TO FOCUS OUR INTERNAL RESOURCES ON BREAKING LEGAL ISSUES ACROSS THE COUNTRY. THIS WORK ALSO TRAINS AND EXPANDS THE POOL OF PRO BONO ATTORNEYS AVAILABLE AROUND THE COUNTRY TO ADVANCE THE WORK OF PROTECTING AND EXPANDING THE RIGHTS OF THE LGBTQ+ COMMUNITY ON AN ON-GOING BASIS. THE VALUE OF THESE PRO BONO SERVICES IS INCLUDED IN OUR AUDITED FINANCIAL STATEMENTS AND WAS $19,178,760 IN 2025. IN ACCORDANCE WITH APPLICABLE LAWS AND REGULATIONS, REVENUE AND EXPENSES ASSOCIATED WITH THIS IMPORTANT COMPONENT OF OUR PROGRAM SERVICES ARE NOT REFLECTED IN THE REVENUE AND EXPENSES SET FORTH IN PART IX STATEMENT OF FUNCTIONAL EXPENSES OF THE 990. NEVERTHELESS, WE BELIEVE IT IS IMPORTANT FOR LAMBDA LEGAL CONSTITUENTS TO BE INFORMED OF THIS WORK AND ITS IMPACT.IN 2025, THE STATEMENT OF FUNCTIONAL EXPENSES REPORTED IN LAMBDA LEGAL'S AUDITED FINANCIAL REPORTS, WHICH ARE PREPARED IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND MADE AVAILABLE ON LAMBDA LEGAL'S WEBSITE, INCLUDES $19,178,760 OF PRO BONO SERVICES AS PROGRAM EXPENSES. THIS COMPUTES TO A PROGRAM RATIO OF 74%.

    Expenses $12,652,511

  • OUR LEGAL WORK IS SUPPORTED BY EXPANSIVE PUBLIC EDUCATION AND COMMUNICATION EFFORTS THAT ALLOW US TO REACH A WIDE RANGE OF AUDIENCES ACROSS MULTIPLE CHANNELS THROUGHOUT THE YEAR. LAMBDA LEGAL'S COMMUNICATIONS DEPARTMENT'S EXPERTISE IN PRINT, BROADCAST, AND SOCIAL MEDIA HELPS LAMBDA LEGAL REACH NOT JUST MEMBERS OF THE LGBTQ+ COMMUNITY AND ALL THOSE LIVING WITH HIV, BUT ALSO OPINION SHAPERS, LAWMAKERS, AND MEMBERS OF THE LEGAL COMMUNITY.LAMBDA LEGAL MAINTAINS A ROBUST ONLINE PRESENCE THAT PROVIDES COMPREHENSIVE RESOURCES, TIMELY NEWS, ANALYSIS, AND COMMENTARY ACROSS MULTIPLE PLATFORMS, INCLUDING OUR WEBSITE, AS WELL AS FACEBOOK, INSTAGRAM, YOUTUBE, TIKTOK, TWITCH, MEDIUM, AND OTHER SOCIAL MEDIA CHANNELS. THROUGH THESE PLATFORMS, LAMBDA LEGAL PUBLISHES HUNDREDS OF PIECES OF CONTENT THAT CAN REACH OVER A MILLION PEOPLE EVERY WEEK. OUR INNOVATIVE COMMUNICATIONS TEAM CONTINUES TO CREATE AND SHARE PROJECTS, INCLUDING "BEYOND THE UNIFORM: MEET THE PEOPLE BEYOND THE SERVICE," A PORTRAIT AND AUDIO SERIES FEATURING TRANSGENDER SERVICE MEMBERS WHO ARE SUING TO REMAIN IN THE U.S. MILITARY. WE ALSO HOLD PERIODIC VIDEO PRESS CONFERENCES FEATURING LAMBDA LEGAL ATTORNEYS EXPLAINING CURRENT LITIGATION AND LEGISLATION IMPACTING THE LGBTQ+ COMMUNITY. OUR 2025 ANNUAL WEBINAR FEATURED THREE OF OUR ATTORNEYS DISCUSSING THE STATE OF TRANSGENDER RIGHTS. OUR COMMUNICATIONS OUTREACH GENERATES TENS OF THOUSANDS OF NEWS STORIES ANNUALLY AND ADVANCES OUR GOAL OF INCREASING AWARENESS OF THE CHALLENGES LGBTQ+ PEOPLE FACE AND OUR WORK TO ALLEVIATE THOSE CHALLENGES, AS WELL AS GREATER UNDERSTANDING WITHIN THE LGBTQ+ COMMUNITY OF THEIR LEGAL RIGHTS.WHERE POSSIBLE, WE USE ATTENTION AROUND OUR LITIGATION AND POLICY EFFORTS TO PROMOTE BROADER PUBLIC EDUCATION ON IMPORTANT ISSUES. FOR EXAMPLE, OUR HIV WORK PROMOTES OUR LARGER EFFORT TO DRIVE POLICY INFORMED BY "SCIENCE, NOT STIGMA." WE DO PUBLIC EDUCATION BUILDING ON OUR CASES ON BEHALF OF TRANSGENDER YOUTH AND THEIR FAMILIES TO SUPPORT GREATER UNDERSTANDING AND EMPATHY FOR THIS VULNERABLE POPULATION. OUR LARGE PORTFOLIO OF CASES CHALLENGING EFFORTS TO DILUTE NONDISCRIMINATION PROTECTIONS AGAINST ANTI-LGBTQ+ DISCRIMINATION THROUGH THE USE OF RELIGION AND SPEECH-BASED ARGUMENTS CONTRIBUTES TO A LARGER EFFORT TO PROMOTE AWARENESS OF THE ONGOING PROBLEM OF DISCRIMINATION AND THE NEED FOR ROBUST PROTECTIONS AT ALL LEVELS OF GOVERNMENT.LAMBDA LEGAL'S ATTORNEYS AND OTHER STAFF ATTEND AND SPEAK FREQUENTLY AT LOCAL, REGIONAL, AND NATIONAL CONFERENCES AND OTHER PUBLIC EVENTS, IN ADDITION TO VIRTUAL PARTICIPATION VIA PLATFORMS CREATED BY LAMBDA LEGAL ON OUR SOCIAL MEDIA CHANNELS TO ENSURE CONTINUITY IN OUR PUBLIC EDUCATION EFFORTS.

    Expenses $6,559,980 · Grants $9,268 · Revenue $338,292

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

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.

  • ADONICA WADA

    DIRECTOR THRU 05/01/25

    Total calculated
    $0
    Hours/week
    2

  • ALAN YORK

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • ANGELA LIM

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • ANNE WHITE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • AUDREY STEWART

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • BETSY BERNARD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • BRIAN T MAY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • COLIN HOSTEN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • DANI D'AMICO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • DAVID ORTIZ

    DIRECTOR THRU 05/01/25

    Total calculated
    $0
    Hours/week
    2

  • DEBORAH MCMURRAY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • DIANNE BELL

    DIRECTOR THRU 03/01/25

    Total calculated
    $0
    Hours/week
    2

  • EILEEN A RYAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • ELIZABETH MARTIN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • FRED SMITH

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • GREG PROPER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • HEATHER STEANS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • IAN TZENG

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • JAMES DALE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • JOHN BLAZEK

    DIRECTOR THRU 03/01/25

    Total calculated
    $0
    Hours/week
    2

  • JOHN RICCARDI

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • JULIUS CARTER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • KATHLEEN PEARSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • KECIA REYNOLDS

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • KEVIN HAGER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

The first 25 listed. 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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $49,825,428
    Expenses
    $30,544,931
    Contributions
    $46,261,509
    Grants paid
    $9,268
  • 2023
    Revenue
    $35,364,569
    Expenses
    $25,717,803
    Contributions
    $31,514,240
    Grants paid
    $5,000
  • 2023
    Revenue
    $35,364,569
    Expenses
    $25,717,804
    Contributions
    $31,514,240
    Grants paid
    $5,000
  • 2022
    Revenue
    $21,934,531
    Expenses
    $25,172,779
    Contributions
    $23,627,425
    Grants paid
    $5,000

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
    $41,684,799
    Expenses
    $22,133,943
    Assets (EOY)
    $47,040,601

  • 2020 · 990

    Revenue
    $25,492,804
    Expenses
    $18,172,341
    Assets (EOY)
    $29,437,377

  • 2019 · 990

    Revenue
    $16,798,445
    Expenses
    $18,882,620
    Assets (EOY)
    $18,124,614

  • 2018 · 990

    Revenue
    $17,351,939
    Expenses
    $18,753,306
    Assets (EOY)
    $18,566,771

  • 2016 · 990

    Revenue
    $16,861,051
    Expenses
    $20,258,344
    Assets (EOY)
    $19,865,270

  • 2015 · 990

    Revenue
    $19,722,436
    Expenses
    $17,985,886
    Assets (EOY)
    $22,530,139

  • 2014 · 990

    Revenue
    $18,064,537
    Expenses
    $17,533,244
    Assets (EOY)
    $21,900,582

  • 2013 · 990

    Revenue
    $15,176,226
    Expenses
    $16,207,862
    Assets (EOY)
    $21,314,327

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $14,363,398
    Assets (EOY)
    $21,902,360

  • 2011 · 990

    Revenue
    not reported
    Expenses
    $13,109,746
    Assets (EOY)
    $20,660,026

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. Showing the 10 most recent; the API carries the rest.

Grants made

Where these grants went next →

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 26 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.