Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,133,631 | 1,664,860 | 2,792,446 | 3,383,266 | 5,638,267 | 14,612,470 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 1,133,631 | 1,664,860 | 2,792,446 | 3,383,266 | 5,638,267 | 14,612,470 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 6,352,387 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 8,260,083 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,133,631 | 1,664,860 | 2,792,446 | 3,383,266 | 5,638,267 | 14,612,470 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 41,848 | 10,347 | 18,206 | 492,523 | 497,239 | 1,060,163 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 169 | 169 | 178 | 176 | 196 | 888 |
| 11 | Total support. Add lines 7 through 10 | 15,673,521 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 1 UNUSUAL GRANTS BY YEAR | 2022 - 5,000,000 |
| Schedule A, Part II, Line 10 Other Income | DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 169.0, COLUMN B - 169.0, COLUMN C - 178.0, COLUMN D - 176.0, COLUMN E - 196.0, COLUMN F - 888.0; |
| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 1 ORGANIZATION'S MISSION | THE LANDMARK LEGAL FOUNDATION (A MISSOURI NON PROFIT CORPORATION) IS A NATIONAL PUBLIC INTEREST LAW FIRM COMMITTED TO PRESERVING THE PRINCIPLES OF LIMITED GOVERNMENT, SEPARATION OF POWERS, FEDERALISM, ADVANCING AN ORIGINALIST APPROACH TO THE CONSTITUTION AND DEFENDING INDIVIDUAL RIGHTS AND RESPONSIBILITIES. SPECIALIZING IN CONSTITUTIONAL HISTORY AND LITIGATION, LANDMARK'S LEGAL PROGRAM PROVIDES EXTENSIVE PUBLIC EDUCATION RELATED TO CONSTITUTIONAL INTERPRETATION, THE PROPER ROLE OF JUDICIARY, AND GOVERNMENTAL INTEGRITY. |
| Form 990, Part III, Line 4a PROGRAM SERVICE DESCRIPTION | United States Supreme Court and Lower Court Cases E.M.D. Sales, Inc. v. Carrera (Overtime for outside sales personnel) The Fourth Circuit Court of Appeals used an improperly high standard of proof for employers to qualify for exemptions to the Fair Labor Standards Act's (FLSA) minimum wage and overtime provisions. Landmark submitted a brief on behalf of the National Association of Wholesaler-Distributors and International Foodservice Distributors Association. Our brief focused on the important role played by outside salespeople and the negative national implications of universal adoption of the unlawful higher evidentiary standard. Smith and Wesson Brands Inc. v. Estados Unidos Mexicanos (Merits Stage) Landmark filed a merits brief in support of American firearms companies (multiple manufacturers and a single distributor) in December, 2024. Mexico sought to hold these companies liable for billions of dollars in damages caused by cartel violence in Mexico. Landmark argued that Mexico's claim was barred by the Protection of Lawful Commerce in Arms Act. Congress passed the PLCAA in the wake of lawsuits by state and local American governments against firearms companies in the 1990s that were modeled after successful tobacco litigation. The Foundation's brief identified a major flaw in Mexico's complaint: Mexico did not establish that the Petitioner distributer company sold firearms to any dealers it knew engaged in illegal sales. The firearms companies' reply brief stressed this point extensively. Consumers' Research v. Consumer Prod. Safety Comm'n (Cert Stage) Consumers' Research, an entity subject to the jurisdiction of the Consumer Product Safety Commission, challenged the "for cause" removal restriction on the President's ability to fire CPSC's executive leadership. The petition for cert was denied but this issue will no doubt return to the Court. Landmark's brief argued that Humphrey's Executor, the Supreme Court precedent allowing "for cause" firing statutes, should be overturned because it is an unconstitutional infringement on the Constitution's separation of powers. Save Jobs U.S.A. v. Department of Homeland Sec. (Cert Stage) Landmark joined Save Jobs U.S.A. in seeking a review of a D.C. Circuit Court of Appeals decision upholding a Biden-era Department of Homeland Security's regulation extending employment privileges to spouses of non-immigrant H1-B visa holders. Landmark argued that extending employment privileges to non-citizen visa holders via regulatory fiat violates Congress's authority to define categories of aliens eligible for employment. Landmark also argued that this regulation violates the Major Questions Doctrine. U.S.A. v. Trump (S.D. Fla. and 11th Circuit) Landmark, in partnership with Professors Josh Blackman and Seth Tillman, filed a brief in support of Mr. Trump's motion to dismiss Special Counsel Jack Smith's indictment in the document's retention case. Landmark presented a unique argument that Mr. Smith is not an "officer of the United States cannot function as a U.S. Attorney with prosecutorial powers. The Special Counsel's duties are temporary rather than continuing and permanent and under Supreme Court precedent a position that is not continuous is not an office. The Special Counsel thus was acting beyond his constitutional authority. Judge Cannon dismissed the indictment, concluding that the Special Counsel lacked statutory and constitutional authority to indict Donald Trump. On appeal to the 11th Circuit, Landmark filed a brief with former Independent Counsel Robert Ray, and law professors Josh Blackman and Seth Barrett Tillman. The case was voluntarily dismissed by the Justice Department after President Trump's reelection. Trump v. Anderson Landmark opposed legal actions seeking to have former President Donald Trump declared ineligible for the presidency under Section Three of the Fourteenth Amendment. Landmark filed briefs with the Michigan Court of Appeals and the Oregon Supreme Court urging rejection of these actions. In January, Landmark submitted a brief to the U.S. Supreme Court urging the Court to overturn the Colorado Supreme Court's decision disqualifying Mr. Trump from appearing on the Republican primary ballot. Landmark argued that affirming Colorado's decision would enable partisan officials to disqualify their political opponents by declaring them insurrectionists without the due process of law. Landmark's brief presented examples of incidents where politicians gave impassioned speeches that could, using Colorado's standard, be classified as inciting insurrection. Vice President Kamala Harris' statement that the 2020 violent riots "should "need" to continue was an example as was Representative Jamaal Bowan's pulling of a Capitol fire alarm. The Supreme Court ruled in Trump's favor in 2024. Loper v. Raimondo (Chevron Deference) In Loper v. Raimondo, the Supreme Court will decide whether it will officially revoke its decision in Chevron v. Natural Res. Def. Council. Landmark's amicus brief in Loper, highlighted the Biden Administration's failures to follow Court decisions in recent administrative law cases. Despite imposition of the Major Questions Doctrine in West Virginia v. EPA and the limiting principles espoused in Biden v. Nebraska (student loan cancellation), administrative agencies continue to promulgate regulations well beyond their statutory authority. Landmark argued that revocation of Chevron will place additional restraints on administrative agencies in their continuing efforts to unconstitutionally usurp legislative authority from Congress. The Supreme Court ruled in favor of Loper Bright Industries and overruled Chevron's deference standard. Charles G. Moore et ux. v. United States (Wealth Tax Case) After successfully supporting a petition for certiorari, Landmark filed an amicus brief at the merits stage arguing that Mandatory Repatriation Tax of the Tax Cuts and Jobs Act of 2017 was a direct tax on the Moores' wealth. The MRT applied retroactively to the Moores' proportional ownership of a foreign corporation, even though they did not realize any income. They did not sell their shares and never received any dividends. Since the direct tax was not apportioned among the states by population, it violated the Constitution's Direct Tax Clause and the Apportionment Clause. These clauses create a major hurdle for any national wealth tax plan. The Supreme Court ruled against the Moore's, but did not reach the wealth tax question. Teachers Union Political Activity Reporting Investigations American Federation of Teachers, IRS Administrative Complaint II In response to Landmark's initial IRS complaint detailing millions of dollars in unreported political expenditures, AFT stated that it conducted its political activities entirely through its 527 organization, AFT Solidarity. Landmark investigated the tax filings of AFT Solidarity and the Department of Labor filings of AFT. We again identified millions of dollars in apparently unreported political expenditures omitted from AFT's Department of Labor LM-2 reports. These findings prompted Landmark to supplement its original complaint documenting several million dollars in unreported political expenditures by AFT. In 2024 Landmark expanded its review of AFT political activities and expenditures. |
| Form 990, Part III, Line 4a PROGRAM SERVICE DESCRIPTION - CONT'D | Freedom of Information Act Requests: 1. Environmental Protection Agency (EPA) Landmark submitted a FOIA request seeking records relating to federal grants to non-governmental organizations at the end of the Biden Administration. We are seeking records evincing communications between officials within the EPA's Office of Grants and Debarment and leaders in prominent NGOs who received significant federal grant funds. 2. Customs and Border Protection (CBP): On September 27, 2023. Landmark requested records related to US Customs and Border Protection's use of the CBP One program for processing asylum seekers. Landmark requested records related to the rate of use of CBP One among asylum seekers entering the United States. CBP awarded Landmark a fee waiver but denied expedited processing. A limited production of records was received in 2024 and the matter was closed. 3. Department of Homeland Security: On September 27, 2023, Landmark requested communication records between Randi Weingarten, Miriam Feldblum, and Antonio Flores of the Homeland Security Academic Partnership Council (HSAPC) and the Department of Homeland Security between May 1, 2023, and September 6, 2023. Landmark requested communications records between these individuals, which Landmark considered to be unqualified appointees, related to the HSAPC meeting on September 6, 2023. DHS awarded Landmark a fee waiver but denied expedited processing. Records were produced in 2024 and the matter was closed. 4. Department of State: On December 14, 2023. Landmark requested communication records between the Department, Barack Obama, and staff members of the Office of Barack and Michelle Obama, as well as the Obama Foundation. Landmark sought records which might show that Barack Obama had influenced the direction and development of State Department policy. Heavily redacted records were produced in 2024 but with proper explanation of withholdings. The matter was closed. |
| Form 990, Part VI, Line 15a & 15B - PROCESS FOR ESTABLISHING COMPENSATION | ALL COMPENSATION DECISIONS FOR OFFICERS AND STAFF ARE MADE BY THE FULL BOARD OF DIRECTORS IN CONSULTATION WITH THE PRESIDENT ANNUALLY. THE PRESIDENT DOES NOT PARTICIPATE IN SETTING HIS COMPENSATION, AND ONLY MAKES RECOMMENDATIONS FOR THE OTHER OFFICERS AND EMPLOYEES. OFFICERS' COMPENSATION RECOMMENDATIONS ARE BASED ON AN ANALYSIS OF COMPENSATION REPORTED ON SIMILAR PUBLIC-INTEREST LAW FIRMS' ANNUAL FORM 990 TAX RETURNS. IN ADDITION, AN EMPLOYEE'S YEARS OF SERVICE, PERFORMANCE, AND THE ORGANIZATION'S FINANCIAL CONDITION ARE GIVEN CONSIDERATION. MODEST AD HOC PERFORMANCE BONUSES HAVE BEEN AWARDED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. (NO BONUS OR OTHER COMPENSATION LEVELS ARE EVER BASED ON THE AMOUNT OF MONEY RAISED BY THE ORGANIZATION.) LANDMARK PROVIDES FULL HEALTH AND DENTAL INSURANCE COVERAGE TO ALL FULL-TIME EMPLOYEES. THE FOUNDATION ALSO PROVIDES AN EMPLOYER-FUNDED PROFIT SHARING PLAN AT A LEVEL SET ANNUALLY BY THE FULL BOARD IN CONSULTATION WITH THE PRESIDENT. FULL-TIME EMPLOYEES ARE PROVIDED THE OPPORTUNITY TO PARTICIPATE IN AN EMPLOYEE-FUNDED 403B RETIREMENT ANNUITY PROGRAM. THERE ARE NOT ANY OTHER COMPENSATION PROGRAMS SUCH AS SECTION 457 DEFERRED COMPENSATION PLANS, CAR REIMBURSEMENT, HOUSING OR EXPENSE ACCOUNTS, CELLPHONES, ETC. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | An independent accounting firm prepares and reviews the form 990. The 990 is then reviewed by the organization's management. Any questions or concerns the organization's management have are addressed and any corrections or clarifications are made prior to filing the 990. A final copy of the 990 is sent to the board prior to filing. |
| Form 990, Part VI, Line 12c Conflict of interest policy | COPIES OF THE CONFLICT OF INTEREST POLICY WERE GIVEN TO ALL STAFF AND BOARD MEMBERS. DISCLOSURES ARE MADE TO THE PRESIDENT OF THE BOARD. THE BOARD DECIDES WHETHER THE CONTEMPLATED TRANSACTIONS WILL BE ALLOWED OR NOT. |
| Form 990, Part VI, Line 19 Required documents available to the public | The organization's governing documents and financial statements are not available to the public. |
| Form 990, Part VII, Section A, Line 1a, Column (F) NONTAXABLE BENEFITS | UP TO 75% OF "NONTAXABLE BENEFITS" REPRESENTS THE COST OF HEALTH INSURANCE PREMIUMS, WHICH HAVE MORE THAN DOUBLED SINCE PASSAGE OF THE PATIENT PROTECTION AND AFFORDABLE CARE ACT. |
| Form 990, Part VIII, Line 11d Other Miscellaneous Revenue | OTHER INCOME - Total Revenue: 196, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 196; |
| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |