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==Organization and state affiliants == At the national level, the ACLU consists of two legal entities: the American Civil Liberties Union, a [[501(c)(4)]] social welfare group; and the ACLU Foundation, a [[501(c)(3)]] [[public charity]]. Both are non-profit organizations that engage in [[civil rights]] litigation, advocacy, and education. The two organizations are closely related, and share common goals and some common leadership. Donations to the 501(c)(3) foundation are tax-deductible, but donations to the 501(c)(4) are not. The 501(c)(4) group can engage in unlimited political advocacy (including [[lobbying]]), but the 501(c)(3) foundation cannot.<ref name="nonprofit">{{cite web|title=ACLU and ACLU Foundation: What Is the Difference?|work=American Civil Liberties Union web site|publisher=ACLU|url=https://www.aclu.org/acluf.html|access-date=September 5, 2007|archive-url=https://web.archive.org/web/20070906190151/https://www.aclu.org/acluf.html|archive-date=September 6, 2007 |url-status=live}}</ref><ref>{{Cite journal|url = http://ncrp.org/files/rp-articles/RP-Winter-2005-Maximizing_Nonprofit_Voices_and_Mobilizing_the_Public.pdf|title = Maximizing Nonprofit Voices and Mobilizing the Public|last = Krehely|first = Jeff|date = 2005|journal = Responsive Philanthropy|access-date = March 10, 2015|pages = 9–10, 15|url-status = dead|archive-url = https://web.archive.org/web/20160304134943/http://ncrp.org/files/rp-articles/RP-Winter-2005-Maximizing_Nonprofit_Voices_and_Mobilizing_the_Public.pdf|archive-date = March 4, 2016|df = mdy-all}}</ref> [[File:howard-simon-ed-aclu-fl.jpg|thumb|left|Howard Simon, executive director of the ACLU of Florida, joins in a protest of the [[Guantanamo Bay detention camp|Guantanamo Bay detentions]] with [[Amnesty International]].]] Most of the organization's workload is performed by its local affiliates. There is at least one affiliate organization in each state, as well as one in [[Washington, D.C.]], and in [[Puerto Rico]]. [[California]] has three affiliates.<ref name="affiliates">{{cite news |title=State Affiliates |url=https://www.aclu.org/affiliates |access-date=August 17, 2024 |work= |publisher=ACLU}}</ref> The affiliates operate autonomously from the national organization; each affiliate has its own staff, executive director, board of directors, and budget. Each affiliate consists of two non-profit corporations: a [[501(c)(3)]] corporation–called the ACLU Foundation–that does not perform lobbying, and a [[501(c)(4)]] corporation–called ACLU–which is entitled to lobby. Both organizations share staff and offices.<ref>{{cite web|title=Giving to the American Civil Liberties Union and the American Civil Liberties Union Foundation: What Is the Difference? {{!}} American Civil Liberties Union|url=https://action.aclu.org/content/giving-american-civil-liberties-union-and-american-civil-liberties-union-foundation-what|access-date=March 22, 2021|website=action.aclu.org|language=en}}</ref><ref>{{cite web|date=February 28, 2019|title=ACLU vs. ACLU Foundation|url=https://www.aclupa.org/en/about/aclu-vs-aclu-foundation|access-date=March 22, 2021|website=ACLU Pennsylvania|language=en}}</ref><ref>{{cite web|date=February 9, 2016|title=History|url=https://www.acluga.org/en/about/history|access-date=March 22, 2021|website=ACLU of Georgia|language=en|archive-date=March 14, 2021|archive-url=https://web.archive.org/web/20210314193427/https://www.acluga.org/en/about/history|url-status=dead}}</ref> ACLU affiliates are the basic unit of the ACLU's organization and engage in litigation, lobbying, and public education. For example, in 2020, the [[American Civil Liberties Union of New Jersey|ACLU's New Jersey chapter]] argued 26 cases before the [[New Jersey Supreme Court]], about one-third of the total cases heard in that court. They sent over 50,000 emails to officials or agencies and had 28 full-time staff.<ref>{{Cite web |date=March 1, 2021 |title=2020 Annual Report |url=https://www.aclu-nj.org/en/publications/2020-annual-report |access-date=August 28, 2022 |website=[[ACLU-NJ]] |page=12}}</ref> {{update after|2035|8|28}} ===List of ACLU state affiliates=== {| class=wikitable |+ ! colspan="2" style="text-align:center;" | |- !State !ACLU state affiliate |- |[[Alabama]] |ACLU of Alabama |- |[[Alaska]] |ACLU of Alaska |- |[[Arizona]] |ACLU Arizona|ACLU of Arizona |- |[[Arkansas]] |ACLU of Arkansas |- |[[California]] |{{ill|ACLU of Northern California|qid=Q131870393}}<br />{{ill|ACLU of Southern California|qid=Q131870394}}<br />ACLU of San Diego & Imperial Counties |- |[[Colorado]] |[[ACLU of Colorado]] |- |[[Connecticut]] |ACLU of Connecticut |- |[[Delaware]] |ACLU of Delaware |- |[[Washington, D.C.|District of Columbia]] |ACLU of the District of Columbia |- |[[Florida]] | {{ill|ACLU of Florida|qid=Q97581971}} |- |[[Georgia (U.S. state)|Georgia]] |{{ill|ACLU of Georgia|qid=Q131870350}} |- |[[Hawaii]] |[[ACLU of Hawaiʻi|ACLU of Hawai'i]] |- |[[Idaho]] |{{ill|ACLU of Idaho|qid=Q131870351}} |- |[[Illinois]] |{{ill|ACLU of Illinois|qid=Q131150552}} |- |[[Indiana]] |ACLU of Indiana |- |[[Iowa]] |ACLU of Iowa |- |[[Kansas]] |{{ill|ACLU of Kansas|qid=Q98424218}} |- |[[Kentucky]] |ACLU of Kentucky |- |[[Louisiana]] |ACLU of Louisiana |- |[[Maine]] |ACLU of Maine |- |[[Maryland]] |{{ill|ACLU of Maryland|qid=Q131870396}} |- |[[Massachusetts]] |ACLU of Massachusetts |- |[[Michigan]] |{{ill|ACLU of Michigan|qid= Q131870397}} |- |[[Minnesota]] |{{ill|ACLU of Minnesota|qid=Q131870352 }} |- |[[Mississippi]] |ACLU of Mississippi |- |[[Missouri]] |{{ill|ACLU of Missouri|wd=Q133883713}} |- |[[Montana]] |ACLU of Montana |- |[[Nebraska]] |ACLU of Nebraska |- |[[Nevada]] |{{ill|ACLU of Nevada|qid=Q115900931}} |- |[[New Hampshire]] |ACLU of New Hampshire |- |[[New Jersey]] |[[American Civil Liberties Union of New Jersey]] |- |[[New Mexico]] |ACLU of New Mexico |- |[[New York (state)|New York]] |[[New York Civil Liberties Union]] |- |[[North Carolina]] |{{ill|ACLU of North Carolina|qid=Q97582056}} |- |[[North Dakota]] |ACLU of North Dakota |- |[[Ohio]] |{{ill|ACLU of Ohio|qid=Q131870398 }} |- |[[Oklahoma]] |ACLU of Oklahoma |- |[[Oregon]] |{{ill|ACLU of Oregon|qid=Q131870353 }} |- |[[Pennsylvania]] |{{ill|ACLU of Pennsylvania|qid=Q131870354 }} |- |[[Puerto Rico]] |ACLU of Puerto Rico National Chapter |- |[[Rhode Island]] |ACLU of Rhode Island |- |[[South Carolina]] |ACLU of South Carolina |- |[[South Dakota]] |ACLU of South Dakota |- |[[Tennessee]] |ACLU of Tennessee |- |[[Texas]] |ACLU of Texas<ref>{{Cite web |title=ACLU of Texas |url=https://www.aclutx.org/ |access-date=2024-08-19 |website=www.aclutx.org |language=en}}</ref> |- |[[Utah]] |{{ill|ACLU of Utah|qid= Q131870355}} |- |[[Vermont]] |ACLU of Vermont |- |[[Virginia]] |{{ill|ACLU of Virginia|qid=Q131870356}}<ref>{{Cite web |title=ACLU of Virginia |url=https://www.acluva.org/ |access-date=2024-08-19 |website=www.acluva.org |language=en}}</ref> |- |[[Washington (state)|Washington]] |{{ill|ACLU of Washington|qid=Q131870357 }} |- |[[West Virginia]] |ACLU of West Virginia |- |[[Wisconsin]] |ACLU of Wisconsin |- |[[Wyoming]] |ACLU of Wyoming |}
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