What Is a Legal Defense Fund? A Simple Guide for First-Time Users
The NAACP Legal Defense and Educational Fund (LDF) emerged as a powerful force for change on February 12, 1940. This marked a defining moment in American civil rights history. Legal defense funds now operate with nearly two dozen staff lawyers and hundreds of cooperating attorneys across the country. These funds have become vital tools that advance justice and equality.
Legal defense funds have changed society well beyond individual cases. The landmark Brown v. Board of Education case in 1954 showcases their transformative power. The NAACP Legal Defense and Educational Fund’s role in this case proved how these organizations could reshape society permanently. Modern defense funds support government officials, civil rights organizations, and people who face major legal challenges.
This piece covers everything about legal defense funds – from their simple definition to setup guidelines. You’ll learn how these essential legal tools work, whether you want to start a new fund or support an existing one.
What is a Legal Defense Fund?
“The Legal Defense Fund steps in to help cover the cost of legal representation for members to ensure that cost alone isn’t a barrier to you defending your rights as a farmer or rancher.” — Michigan Farm Bureau Legal Defense Fund, Official organizational statement
A legal defense fund (LDF) is a dedicated financial account that covers legal expenses during litigation. You should know how these funds work if you face legal challenges or want to support others in their legal battles.
Definition and simple purpose
A legal defense fund is an account that pays for legal expenses, including attorneys’ fees, court filings, litigation costs, legal advice, and other related fees [1]. These accounts can be public or private funds and help individuals, organizations, or specific causes that face legal challenges [1].
Legal defense funds give financial resources to people who need legal defense in civil, criminal, or administrative actions. These funds act as a financial safety net and make legal representation available whatever your ability to pay upfront costs.
The purpose of legal defense funds changes based on who sets them up. Government officials use these funds to defend against actions from their governmental duties [2]. Civil rights organizations also use these funds to push their mission through strategic litigation. The NAACP Legal Defense Fund is a prime example – it’s a leading legal organization that fights for racial justice. They use “the power of law, narrative, research, and people” to defend Black people’s full dignity and citizenship in America [3].
Many legal defense funds are nonprofit organizations. The NAACP Legal Defense Fund operates as a 501(c)(3) nonprofit [3]. This status lets them get tax-deductible donations while they focus on their mission instead of making profit.
How it is different from other legal financing options
Legal defense funds are substantially different from other legal financing methods, like litigation financing (also called third-party funding or legal funding). These differences are vital to know when you’re deciding on legal financial support.
Legal defense funds offer a separate account just for litigation instead of giving you a one-time cash advance [1]. This means you get ongoing support throughout your legal process rather than a single payment.
Money from legal financing companies can be used any way you want, but legal defense fund money only goes toward litigation and legal costs [4]. This keeps resources focused on your legal battle.
The debt structure is another big difference. Legal defense fund advances don’t count as debt and won’t show up on your credit report [4]. So your credit rating stays the same when you get support from a legal defense fund.
Legal defense funds serve a different purpose than third-party litigation funding (TPLF). TPLF happens when hedge funds and other financiers invest in lawsuits to get a percentage of any settlement or judgment [5]. If the plaintiff loses, the funder gets nothing [5]. Legal defense funds aren’t about making profit – they exist to support individuals or causes.
Legal defense funds can help defendants and plaintiffs [5]. This makes them useful for both sides of legal disputes.
If you need defense financing, remember that defendants must pay back the funder unless they win a counterclaim [5]. This sets it apart from how other financial mechanisms work.
These differences help people and organizations choose the right legal financial support for their needs. The right funding choice can make a big difference in your legal proceedings, whether you’re dealing with personal injury claims, civil rights challenges, or government-related legal issues.
Who Uses Legal Defense Funds and Why
Legal defense funds support everyone from prominent government officials to workers who fight for their simple rights. These specialized funding tools help people who can’t afford expensive legal battles. Let’s take a closer look at the groups who need these funds and why they use them.
Public officials facing legal scrutiny
Government officials often set up legal defense funds when they face legal troubles or alleged ethical violations. These funds help them pay substantial costs while they follow complex conflict-of-interest laws about expense payments.
Former EPA Administrator Scott Pruitt created a defense fund to fight more than a dozen ethics investigations as he tried to keep his position [6]. Baltimore City Council President Nick Mosby and State’s Attorney Marilyn Mosby’s fund for legal expenses raised questions about potential conflicts of interest [7].
National figures at the highest levels have relied on these resources. President Bill Clinton set up two separate legal defense funds in the 1990s. These funds covered his and Hillary Clinton’s expenses related to the Whitewater investigation, charges of lying under oath, and Paula Jones’s sexual harassment lawsuit [8].
House members can accept contributions to legal defense funds that cover expenses from federal office candidacy, official Congressional duties, criminal prosecutions, or civil matters affecting their reputation [8]. Executive branch officials work under less strict rules, which raises ethical concerns when donors have business with the government.
Civil rights organizations and activists
Civil rights legal defense funds show some of the most influential uses of this funding system. The NAACP Legal Defense and Educational Fund (LDF), a 83-year-old organization founded under Thurgood Marshall’s leadership, stands as America’s leading legal organization in the fight for racial justice [9].
LDF served as the legal arm of the civil rights movement. They provided counsel for Dr. Martin Luther King Jr. and countless grassroots activists arrested during freedom rides, demonstrations, and marches [9]. Their work led to landmark victories like Brown v. Board of Education in 1954, which overturned the “separate but equal” doctrine of legally sanctioned discrimination [9].
Legal defense funds now support many communities:
- Asian American Legal Defense and Education Fund
- Mexican American Legal Defense and Education Fund
- Disability Rights Education and Defense Fund
- Transgender Legal Defense & Education Fund [10]
These organizations use legal services to push civil rights forward. They provide legal help, advocacy, litigation support, and public education to increase gender and racial equality throughout society.
Everyday individuals in legal battles
Legal defense funds now help ordinary people in extraordinary situations. The TIME’S UP Legal Defense Fund shows this shift, having raised $21 million to help cover legal costs for women who face sexual harassment [11].
This fund focuses on cases with low-wage workers, people of color, LGBTQ individuals, people with disabilities, and those who face retaliation for speaking up [4]. A Seattle grocery store worker got attorney referrals within a week after contacting the fund [11].
The TIME’S UP Fund gave $750,000 in outreach grants to 18 organizations that work with vulnerable groups including farmworkers, poultry workers, retail workers, and nail salon technicians [4]. This support is vital since “most complainants don’t have the resources to pay for a lawyer,” says Fatima Goss Graves, National Women’s Law Center’s president [11].
Rapid response legal defense funds help protesters and activists who face arrest or jail time. These funds cover bail, court costs, attorney fees, and other expenses for people who participate in civil disobedience and direct action [6].
Legal defense funds have become vital tools that ensure justice is available to people from every part of society.
How Legal Defense Funds Work
A well-laid-out system to raise, allocate, and manage money forms the foundation of any successful legal defense fund. Learning about these operational systems shows us how these funds keep running while meeting their main goal of providing legal support.
How funds are raised
Legal defense funds use different ways to get the money they need. Many big funds depend on their members who give regular contributions. To name just one example, the PORAC Legal Defense Fund has more than 150,000 members across the country [12].
These organizations collect donations through several channels. The NAACP Legal Defense Fund gives donors creative ways to contribute that benefit everyone involved [3]. They work with America’s Charities, the Combined Federal Campaign, and other groups that help set up automatic payroll deductions [3].
Company matching programs are a great way to boost donations. Many businesses double or triple what their employees give, which makes each donation count for much more [3]. Some legal defense funds also take non-cash gifts like property. This gives tax benefits to donors and lets them avoid capital gains tax [3].
Crowdfunding has become vital for quick-response cases. In spite of that, organizers need to pick platforms that allow fundraising for legal defense and bail. Many popular sites don’t permit these activities and might shut down campaigns halfway through [6].
What expenses they can cover
Legal defense funds typically pay for many different costs tied to legal proceedings:
- Attorney fees and court costs – Money for legal representation, court filings, and litigation expenses [1]
- Bail or bond payments – Funds to get defendants out before trial [2]
- Expert witnesses – Specialists who explain technical or scientific matters [2]
- Administrative expenses – Costs tied to running the fund and keeping records [13]
- Transportation costs – Travel money for court dates and legal meetings [2]
Government-related cases get funds that cover expenses from civil or criminal proceedings about election campaigns, voting processes, or government duty performance [13]. The Repro Legal Defense Fund takes it further by helping with core legal costs plus extras like interpreters, social workers, and even money for people in jail [2].
Most funds have strict limits. The PORAC Legal Defense Fund says money must go only toward legal costs. They give back extra money to donors if it’s more than $5,000 [13].
Who manages the fund
The size and purpose of legal defense funds determine how they’re run. Most funds have a board of trustees or special committee in charge. The PORAC Legal Defense Fund shows this well – five active peace officers volunteer their time on its board without getting paid [12].
Government-related legal defense fund managers face tricky ethical questions about donor transparency and conflicts of interest. The limited federal rules about how executive branch officials use these funds can create ethical problems when donors have government business [4].
Many 20+ year old defense funds run as non-profits with formal leadership structures. The AAUP Legal Defense Fund has a Grants Committee with at least three people, including both members and legal experts who aren’t members [5]. This committee looks at help requests while the Executive Director handles daily operations [5].
Running these funds takes lots of work, even for short-term ones. Whether it’s through an organization or volunteers, managers must watch over finances, work with donors, evaluate cases, and decide how to give out money [14]. Good management is vital to keep funds working and maintain public trust.
Types of Legal Defense Funds
Legal defense funds come in many shapes and sizes, each with its own purpose and rules. These funding tools help different groups of people and work in distinct ways.
Government-related legal funds
Public officials can set up legal defense funds to pay for challenges they face while doing their jobs. People can donate money to these accounts, sometimes without revealing their names, to help cover the hefty legal fees during court proceedings [1]. The 2008 Legal Defense Fund Act sets rules about money going in and out of these funds when elected officials need to defend themselves in criminal, civil, or administrative cases tied to their government work [15].
People who work in the executive branch can start legal defense funds too. These funds help pay for legal issues linked to their current or past official roles, work on Presidential campaigns, or spots on Presidential Transition Teams [16]. These funds must only help with cases that come from election campaigns, voting processes, or government duties .
Many big names in American politics have used these funds, like former President Bill Clinton and former Alaska Governor Sarah Palin [1]. These funds give government officials a clear way to handle their legal bills while following strict conflict-of-interest rules.
Civil rights and public interest funds
Civil rights legal defense funds are non-profits that push for civil rights through legal action. They offer legal help, speak up for causes, support court cases, and teach people about gender and racial equality [1]. They tackle issues like fair treatment at work, equal education, immigration rights, voting rights, and stopping violence.
The NAACP Legal Defense and Educational Fund leads America’s fight for racial justice [17]. It started in the mid-19th century when minority groups pooled money for legal fees to fight for their rights [18]. The fund backed major cases like Brown v. Board of Education.
Public interest legal defense funds also use the law to support causes like protecting the environment, animal rights, and worker rights [1]. They go to court, give free legal help, work to change laws, and teach people through workshops. Some well-known examples are:
- Earthjustice Legal Defense Fund (formerly Sierra Club Legal Defense Fund)
- Animal Legal Defense Fund
- Comic Book Legal Defense Fund
- National Right to Work Legal Defense Foundation [1]
Private individual legal defense funds
These funds help regular people who face big legal challenges. They can quickly respond when people get arrested, charged with crimes, or jailed during protests or direct action [6]. This money helps people who might not be able to afford good legal help otherwise.
Running these funds takes careful planning about who gets help and what bills they’ll pay. The people in charge need clear rules about who can get help and what happens when they need more money than they have [6]. They usually pay for bail, fines, court costs, paying back victims, and lawyers or investigators [6].
Private funds face some tricky issues. Their help might change whether someone can get a public defender or affect their bail amount [6]. The people running these funds should also think about taxes and liability. Finding an organization to handle the money often works best [6].
Fund organizers need to pick fundraising websites that allow collecting money for legal defense and bail. Many popular crowdfunding sites don’t allow this [6]. They should also plan what to do with leftover money, making sure it keeps helping similar causes instead of getting stuck [6].
These different types of legal defense funds work together to help more people get justice and deal with their legal problems.
How to Set Up a Legal Defense Fund
Setting up a legal defense fund needs careful attention to legal structures and compliance rules. You need to understand the right way to set it up, whether it’s for a political official, civil rights cause, or personal need. This understanding is a vital part of making sure your fund is legitimate and works well.
Legal requirements and documentation
Legal defense funds usually work as trusts that need specific documents. You’ll need to create a Declaration of Trust at the start. This outlines the fund’s name, purpose, and how it will be run. The declaration becomes your fund’s foundation and must follow your state’s trust laws.
Your declaration needs to clearly show that trustees hold the property to benefit a specific charitable purpose. You should include a way to pick new trustees if the original ones can’t continue, especially if you want the trust to last indefinitely.
The U.S. Office of Government Ethics (OGE) created new rules in 2023 for executive branch employees. These rules say legal expense funds must be single-beneficiary trusts [7]. This matches the Legal Expense Fund rules for House and Senate employees and makes sure everyone gets equal treatment.
Keep in mind that if you want tax-exempt status, your trust document must have:
- A clause about what happens if the trust ends
- Clear steps for how trustees make decisions
- Rules that follow all state trust codes
Once you have your trust document, get an Employee Identification Number (EIN) from the IRS by filing Form SS-4. You’ll need this even if you don’t plan to hire anyone. After you get your EIN, you can open a bank account in your legal defense fund’s name.
Choosing a trustee
Picking the right trustees is one of your most significant decisions. Your board should mix people who care about your cause with those who have useful skills like accounting or law.
Trustees must legally manage the trust by its terms and always work in the grantor’s and beneficiaries’ best interests. They handle records, administration, investments, and talk with beneficiaries.
You can choose from three main options:
- Individual trustees – Family members or friends who know your values
- Corporate trustees – Professional groups that know trust administration
- Co-trustees – A mix of both, giving you personal touch and professional skill
Individual trustees offer personal connection but might not have the right skills or time. Corporate trustees bring expertise and stay neutral but might not understand your values. Co-trustees can give you both benefits, but you’ll need clear rules about how they work together.
Registering and reporting rules
Legal defense funds must follow strict reporting rules to stay transparent and accountable. The Legal Defense Fund Act says you must file a Statement of Organization within 10 days of your first contribution or expense [15].
OGE rules require employee beneficiaries to file quarterly reports with an OGE-601 form. These show contributions and distributions, plus a final report when the trust ends [16]. The rules say both trust documents and payments of $250 or more must be public and shown on OGE’s website [7].
These rules create important ethical safeguards. Employee beneficiaries can’t work on matters involving donors who gave $250 or more for two years after their last donation [7]. This helps avoid conflicts while keeping everything honest.
You must file Quarterly Transaction Reports even if nothing happened during that time. When your fund stops getting contributions or making payments, you’ll need to file one last report showing where any leftover money went [15].
Sound documentation, clear reporting, and ethical management are the foundations of a legal defense fund that works well and follows the law.
How to Contribute to a Legal Defense Fund
Supporting a legal defense fund helps people and organizations that fight important legal battles. Your contribution can make a real difference. The right approach involves finding legitimate funds, knowing donation rules, and understanding how taxes work.
Finding legitimate funds
Good legal defense funds are transparent about their structure and goals. Here’s what to look for in credible funds:
- Official websites with detailed information about leadership, mission, and fund usage
- 501(c)(3) status verification through the IRS database for tax-exempt organizations
- Charity ratings from organizations like Charity Navigator, which rates the Law Enforcement Legal Defense Fund as a “100% Four-Star Charity” [19]
Organizations with decades of history, like the NAACP Legal Defense and Educational Fund, are more reliable than funds created quickly after high-profile cases. Research the fund’s background and learn how they manage contributions before you donate.
Understanding donation limits and rules
Donation limits change based on the type of legal defense fund. Government-related funds let House members accept up to $5,000 per donor annually [9]. Senate rules allow contributions up to $10,000 yearly [9]. Executive branch employees can accept donations up to $10,000 per year from individuals who don’t have business with their agency [10].
Many funds share common donor restrictions. Senate rules don’t allow contributions from registered lobbyists, foreign agents, Senate staffers, corporations, labor unions, campaign committees, and foreign nationals [9]. House rules also stop donations from registered lobbyists [9].
The system stays accountable through transparency requirements. Executive branch legal defense funds must report every donation and disbursement over $250 each quarter [10]. This information stays available to the public.
Tax implications for donors
Your donation’s tax treatment depends on the fund’s structure. Donations to legal defense funds with 501(c)(3) status might qualify as charitable deductions [20]. Most defense funds for government officials don’t qualify for tax-deductible status [21].
Qualifying contributions might be exempt from gift tax if they stay under certain thresholds [21]. The IRS lets you deduct charitable contributions to qualifying organizations up to 50% of adjusted gross income. Some cases have 20% and 30% limits [20].
Note that you must make contributions before your tax year ends to claim deductions. This applies whether you use cash or accrual accounting methods [20].
How to Evaluate a Legal Defense Fund
A legal defense fund needs proper evaluation to make sure it works legitimately and you retain control of your resources. You should know the key criteria to evaluate these funds before you contribute or set one up. This will protect you from misuse and help support genuine legal needs.
Transparency and reporting practices
Legitimate legal defense funds keep their reporting systems clear and open. Government funds must submit quarterly transaction reports whatever their activity levels during that period [15]. These reports must show all contributions and distributions of $250 or more. The deadline falls 30 days after each quarter ends [8].
Well-run funds set up clear governance structures and stay transparent about their decisions [6]. They explain how they choose who gets help when requests exceed their available resources [6]. Good funds will readily share details about their decision process, how they manage things, and where the money goes.
Trustee responsibilities
Trustees act as fiduciaries with legal duties to their beneficiaries. They must verify that donors and their contributions follow all rules [8]. It also falls on trustees to give beneficiaries the right information for their financial disclosure reports [8].
Running a fund ethically means keeping detailed records as Section 84104 requires. Every legal proceeding needs its own accounts, records, bills, and receipts [13]. Trustees should also be upfront about any limitations or capacity issues to set realistic expectations [6].
Red flags to watch for
Look out for these warning signs when you check a legal defense fund:
- Minimal spending compared to money raised – Some funds spend very little, like using less than $30,000 from $1.6 million collected [22]
- Purpose doesn’t match actions – Funds that don’t use money as promised are committing fraud [22]
- Secrecy about how they operate or handle money [11]
- Hidden beneficiaries – You can’t properly oversee funds when recipients stay anonymous [4]
- Strange money patterns like too much private funding or unusual funding sources [11]
A full picture needs analysis of the fund’s openness, how it’s run, and whether it follows ethical practices. This helps you decide if you should contribute or get involved.
Famous Examples of Legal Defense Funds
“The process of democracy is one of change. Our laws are not frozen into immutable form; they are constantly in the process of revision in response to the needs of a changing society.” — Thurgood Marshall, First African American U.S. Supreme Court Justice; Founder of the NAACP Legal Defense and Educational Fund
Legal defense funds have revolutionized social justice and individual rights throughout American history. These organizations show how dedicated funding can protect vulnerable people and change the legal world.
The NAACP Legal Defense and Educational Fund
The NAACP Legal Defense and Educational Fund (LDF) leads America’s fight for racial justice. Thurgood Marshall founded it in 1940, and it became fully independent from the NAACP in 1957. The public sometimes mixes up these two organizations.
LDF’s greatest triumph came in 1954 with Brown v. Board of Education before the Supreme Court. This landmark case outlawed racial segregation in public schools. Thurgood Marshall built a remarkable team that included Robert Carter, Jack Greenberg, Constance Baker Motley, and others to argue these groundbreaking cases.
LDF’s mission continues through active litigation. Federal courts still have over 200 school desegregation cases open, and LDF handles nearly half of them. The organization also fights voter suppression laws by filing federal lawsuits against restrictive legislation in Texas, Georgia, and Florida.
High-profile political defense funds
Politicians often set up legal defense funds when they face investigations or legal challenges. State Senator Ron Calderon’s case proves this point. He opened a defense fund after the FBI raided his office. His previous fund collected over $160,000, which mostly paid for prominent defense attorney Mark Geragos. A single PAC contributed more than $30,000 to this fund.
Hunter Biden’s allies looked into creating a legal defense fund to help with his mounting legal fees as he faced two criminal trials. They thought about setting up a public small-donation fund as a blind trust with strict ethical safeguards. Their plan banned foreign money and contributions from registered lobbyists or federal employees. Donors would also need to confirm they had no pending business with the federal government.
These political defense funds need careful oversight. Questions about donor transparency can create ethical challenges, so these funds need strong management structures and clear rules.
Conclusion
Legal defense funds help advance justice and protect people’s rights in American society. These funds have changed lives through landmark civil rights victories like Brown v. Board of Education. They also support people who face workplace discrimination or criminal charges.
Setting up and managing these funds needs careful attention to legal rules and ethical guidelines. The work to protect justice access makes it worthwhile. Donors can make better choices by evaluating existing funds that match their values.
Legal defense funds serve government officials, civil rights organizations and private citizens. They shape our legal world and protect vulnerable people. A well-structured fund with clear purpose and proper management will remain a powerful tool. It defends rights and promotes equality in our legal system.
FAQs
Q1. What is a legal defense fund and what are its main purposes? A legal defense fund is a dedicated financial account established to cover legal expenses during litigation. Its main purposes include paying for attorneys’ fees, court filings, and other related costs. These funds can support individuals, organizations, or specific causes facing legal challenges, ensuring access to legal representation regardless of one’s ability to pay upfront.
Q2. How do legal defense funds differ from other legal financing options? Legal defense funds differ from other financing options in several ways. They provide ongoing support throughout the legal process rather than a one-time cash advance. The funds are strictly used for litigation costs, unlike loans that can be used for any purpose. Additionally, legal defense fund advances are not considered debt and don’t affect credit ratings.
Q3. Who typically uses legal defense funds? Legal defense funds are used by a diverse range of individuals and groups. Public officials often establish them when facing legal scrutiny or ethics investigations. Civil rights organizations use them to advance their missions through strategic litigation. Everyday individuals may also benefit from these funds when facing significant legal challenges, such as workplace discrimination or criminal charges.
Q4. How are legal defense funds typically managed? Legal defense funds are usually managed by a board of trustees or a specialized committee. For government-related funds, administrators must navigate complex ethical considerations, especially regarding donor transparency. Many established defense funds operate as non-profit organizations with formal governance structures. Proper management involves financial oversight, donor relations, case evaluation, and disbursement decisions.
Q5. What should I consider before contributing to a legal defense fund? Before contributing, ensure the fund is legitimate by checking for official websites, 501(c)(3) status, and charity ratings. Understand donation limits and rules, which can vary depending on the type of fund. Be aware of potential tax implications – contributions to some funds may be tax-deductible, while others may not. Look for transparency in reporting practices and clear governance structures as signs of a well-managed fund.
References
[1] – https://en.wikipedia.org/wiki/Legal_defense_fund
[2] – https://reprolegaldefensefund.org/what-we-cover/
[3] – https://www.naacpldf.org/support/ways-to-give/
[4] – https://americanoversight.org/legal-defense-funds-for-executive-branch-officials-must-be-regulated/
[5] – https://www.aaupfoundation.org/sites/default/files/LegalDefenseFundGuidelinesFINAL11.20.21.pdf
[6] – https://www.nlg.org/wp-content/uploads/2018/07/NBFN-NLG-Legal-Defense-Fund-Guide-FINAL.pdf
[7] – https://www.federalregister.gov/documents/2023/05/25/2023-10290/legal-expense-fund-regulation
[8] – https://www.oge.gov/web/OGE.nsf/0/FD48C4B7CB5C9A3F85258A160078D0B4/$FILE/Handbook for Legal Expense Fund Trustees (2023).pdf
[9] – https://www.citizen.org/wp-content/uploads/legal-defense-funds.pdf
[10] – https://www.govexec.com/oversight/2022/04/feds-could-accept-donations-10k-legal-funds-under-first-ever-ethics-rule/366021/
[11] – https://www.theaccessgroup.com/en-gb/blog/lgl-aml-red-flags-for-law-firms-to-be-aware-of/
[12] – https://poracldf.org/
[13] – https://www.fppc.ca.gov/content/dam/fppc/NS-Documents/LegalDiv/Regulations/Index/Chapter5/18530.45 Legal Defense Funds – Local Candidates and Officers..pdf
[14] – https://static1.squarespace.com/static/60db97fe88031352b829d032/t/61aa8fd170aa461b1a7e0667/1638567889857/Best+Practices+Guide+for+Establishing+a+Legal+Defense+Fund_FINALOct21Update.pdf
[15] – https://www.michigan.gov/sos/elections/disclosure/legal-defense-funds/general-information/legal-defense-fund-faq
[16] – https://www.oge.gov/web/oge.nsf/ethicsofficials_legal-expense-funds
[17] – https://www.naacpldf.org/
[18] – https://marylandmatters.org/2021/08/09/frank-defilippo-legal-defense-funds-are-supposed-to-be-shielded-but-donors-often-claim-public-bragging-rights/
[19] – https://www.charitynavigator.org/ein/521095066
[20] – https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contribution-deductions
[21] – https://www.steptoe.com/en/news-publications/current-tax-and-ethics-issues-for-legal-defense-funds.html
[22] – https://www.newsweek.com/donald-trump-legal-defense-fund-spending-mary-1852324
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