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Alliance Defending Freedom recognizes that all gifts of support – no matter the size – are sacrificial contributions provided by our generous Allied Ministry Friends. As a servant organization, Alliance Defending Freedom 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), the Evangelical Council for Financial Accountability (ECFA), and the Internal Revenue Service (IRS), our annual financial information is available below. When an activity includes both a fundraising element and one or more other elements, such as educational information, it is referred to as a “joint activity,” and the related costs are referred to as “joint costs.” ADF includes fundraising elements in its educational materials circulated to Ministry Friends (donors) and the public because it believes Christians who understand the ADF mission and ministry will choose to support our work through prayer, attorney and client referrals, and charitable giving. We allocate the joint costs of a fundraising element in a prayer and information letter (appeal letter) between fundraising and program costs, as provided under Generally Accepted Accounting Principles. The allocation of the joint costs is disclosed in Note 10 of the audited financial statements and on page 10, line 26 of Form 990.

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