At Mountain States Legal Foundation (MSLF), financial transparency is a core value in our relationships with donors and clients. We are committed to ensuring our partners have full confidence that MSLF is supported by the general public, while also upholding the legal rights of our donors to privacy and confidentiality.
To that end, this page includes key documents that reflect our steadfast commitment to both transparency and donor protection:
- Annual Report
- Code of Conduct
- Conflict of Interest Policy
- CEO Compensation Policy
- Donor Privacy Policy
- IRS Form 990 (MSLF’s annual tax filing to the IRS)
While our Form 990 provides an overview of our financials, it does not include donor names. Although the IRS requires nonprofit organizations to submit a list of top contributors through the 990 Schedule B, this information is never revealed to the public or to state governments. The right of these donors to remain private was reconfirmed by the Supreme Court in 2021 in the case American for Prosperity v. Bonta. That decision continues to safeguard the anonymity of those who support causes they believe in.
Each year, MSLF undergoes a comprehensive third-party audit conducted by an independent accounting firm with expertise in nonprofit financial practices. These annual audits provide our donors and partners with added assurance that MSLF’s finances are managed in accordance with all applicable laws, regulations, and the Foundation’s mission.
Our most recent audit is available below, and previous audits can be provided upon request. Our current auditor, Kundinger, Corder & Montoya, P.C., has faithfully conducted our audits in recent years. In alignment with best practices and MSLF’s internal policy to rotate audit partners every five to seven years, Haynie & Company will serve as our audit partner beginning in 2025.
MSLF is proud to be supported entirely by individuals, families, and private foundations. We do not seek or accept government funding unless awarded by a court after a victory as reimbursement for legal costs. This independence allows us to remain fully focused on defending the Constitution and the rule of law.
In 2024, MSLF received $3.1 million in donations from over 14,000 individual gifts, giving us an average gift of $220. Ninety-nine percent of our gifts are $5,000 or less. Finally, MSLF never applies for or accepts federal or state government funding unless it is awarded to us by a court as compensation for legal fees or costs. In 2024, we received $750,000 in legal fee awards.
As MSLF approaches 50 years of defending the Constitution, protecting individual liberties, and ensuring the rule of law, we are making a few internal changes to strengthen our operations and better serve our mission. One of these changes is the transition of our fiscal year from a traditional calendar year (January–December) to a July–June fiscal year. This adjustment aligns our financial reporting with the strategic planning cycles of many of our partners and enhances our long-term effectiveness and transparency.
Most importantly, this change has no impact on our donors. All charitable contributions to MSLF will remain tax-deductible in the calendar year in which they are made, in accordance with IRS regulations. Your support remains vital to our work—and your tax benefits remain unchanged.
Documents
Join the Fight
Since 1977, MSLF has fought to protect private property rights, individual liberties, and economic freedom. MSLF is a nonprofit public interest legal foundation. We represent clients pro bono and receive no government funding. Make your 100% tax deductible contribution today and join the fight.