Your financial commitment to ALI is an important investment in improving the law. The Institute is an independent, nonpartisan organization supported by tax-deductible contributions. As a public charity under section 501(c)(3) of the Internal Revenue Code, all donations to ALI receive maximum tax benefits.
ALI’s Gift Acceptance Policy provides guidance regarding the types of gifts or assets that may be readily accepted and the process to obtain approval for making gifts in other forms.
WAYS TO GIVE INCLUDE:
Gifts of Cash
Gifts of cash by check or credit card are fully deductible for federal and state income tax purposes. Checks should be made payable to The American Law Institute. ALI also accepts donations through MasterCard, Visa, American Express, and Discover. For information on wire transfer donations, please see our instruction page.
Appreciated Securities
Gifts of appreciated stock may offer a double tax benefit by avoiding capital gains tax and providing an income tax charitable deduction for the full market value of the securities. So that we are able to recognize your gift, please notify the ALI Development Office when making a donation of securities by e-mailing development@ali.org or calling 215-243-1666. For additional information, please see our instructions for transferring stock.
Donor-Advised Funds or Foundation Gifts
Donors may recommend or direct gifts to The American Law Institute through donor-advised funds or private foundations. To make a gift through your donor-advised fund, you will need to provide ALI’s Tax ID/EIN, which is 23-1352013. Payments should be made payable to The American Law Institute.
Matching Gifts
Many firms and corporations encourage their employees to give by matching their philanthropic support through matching gift programs. Donors should contact their organization to find out about participation in such programs.
Individual Retirement Account (IRA) Gifts
Individuals may make a Qualified Charitable Distribution (QCD) from their IRA directly to ALI beginning at age 70½. Donors aged 72 and older may use QCDs to satisfy some or all of their Required Minimum Distributions (RMDs)—up to $100,000 annually. For more information, please visit www.ali.org/qcd.
Planned Giving
Including the Institute in an estate plan can be easily accomplished through a bequest that specifies a certain amount or a percentage or a retirement plan or life insurance policy that names ALI as a beneficiary or a contingent beneficiary after family members. For more information, visit our Planned Giving page.