The Law Enforcement Legal Defense Fund (LELDF) greatly appreciates the generosity of donors to our mission. As a 501 (c)(3) charitable organization, LELDF is committed to responsible stewardship of our resources and to transparency in all our operations.
In accordance with standards and guidelines established by the Financial Accounting Standards Board (FASB) and the Internal Revenue Service (IRS), our annual financial information is available on our website. When a LELDF activity includes both a fundraising element and one or more other elements, such as public educational information, it is referred to as a “joint activity,” and the related costs are referred to as “joint costs.” LELDF includes fundraising elements in its educational materials circulated to donors and the general public because it believes those who understand the LELDF mission will choose to support our work through public education. In accordance with our accountants’ and auditors’ guidance, we allocate the joint costs of a fundraising element in an appeal letter between fundraising and program costs, as provided for under Generally Accepted Accounting Principles. The allocation of the joint costs is disclosed in Note 10 of the audited financial statements and on page 13, and line 26 of IRS Form 990.