NVF is a separate organization created by the NAACP to advance the cause of civil rights. NVF primarily engages in nonpartisan advocacy activities, such as voter registration and get out the vote efforts, issue advocacy, and lobbying. NVF has been recognized by the Internal Revenue Service as a tax-exempt organization under Section 501 (c)(4) of the Internal Revenue Code.

What is Americans for Equality (AFE)?
AFE is a separately funded political committee of NVF, which is treated as a separate organization for federal tax law purposes. AFE's primary purpose is to mobilize voters with respect to specific elections of candidates for public office. AFE is a tax-exempt political organization under Section 527 of the Internal Revenue Code.

How can you contribute to NVF or AFE?
Contributions or gifts to NVF or AFE are not deductible as charitable contributions for federal income tax purposes. Both NVF and AFE can receive and will accept contributions from individuals, corporations, and unions, and there are no limits on the amount that a single individual, corporation, or union can contribute to either NVF or AFE.

What are the disclosure requirements regarding donations?
NVF is required to report to the IRS the names and addresses of donors who contribute $5,000 or more in a single year, but this information is not available to the public. AFE is required to report to the IRS the names, addresses, and for individuals, occupations and employers, of donors who contribute $200 or more in single year. AFE donor information is available to the public through the IRS website.

What are the reporting responsibilities as a donor when making a contribution?
Donors to either NVF or AFE are generally not required to report their contributions to the IRS or any other government agency, except for individual donors to NVF who may be subject to federal and/or state gift taxes on their donations. This statement is not intended to constitute legal advice, and donors should consult with counsel to ensure compliance with all applicable tax or other laws.

For what purposes will NVF use donations?
Contributions will be used to educate voters and potential voters about important civil rights issues, including education, the death penalty, racial profiling and health care. NVF will also use contributions to increase voter turnout in the African American community through non-partisan voter registration, voter education, get out the vote efforts and issue advocacy, and to provide financial support to the many organizations that share its goals, including state and local NAACP conferences and branches, unions, and community organizations.

Will money given to NVF be used for AFE programs?
NVF will also use contributions to provide administrative and financial support to AFE. AFE will use contributions it receives to mobilize, educate, and activate voters in support of civil rights issues with respect to specific elections of candidates for public office.

Why are NVF and AFE considered non-partisan organizations?
NVF and AFE do not engage in 'express advocacy' and do not otherwise urge the support or defeat of specific candidates or of candidates associated with specific political parties. NVF and AFE also do not make contributions to or coordinate their activities with candidates, candidate committees, or political party committees. NVF and AFE are therefore not required to be registered with or to report to the Federal Election Commission.