Law and Society Association

Analysis

Law and Society Association is a registered charity in United States, based in Amherst, MA. It received its IRS tax-exemption ruling in May 1975, 51 years ago. Its declared purposes cover arts, culture and humanities, which this site groups under arts, culture, heritage and science. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending September 2023, Law and Society Association reported income of $1.4m and spending of $1.1m, spending 82% of its income. Across the 5 years on record, from September 2019 to September 2023, income grew from $1.3m to $1.4m (+10%), an average of +2.4% a year. The sharpest change came in the year to September 2022, when income rose by 118%. Over the whole period it spent 73% of the income it received.

Among 45,478 United States charities whose main cause is arts, culture, heritage and science and that reported income, Law and Society Association sits at the 89th percentile: it is larger than about 89% of them. Against every charity in United States with reported income it ranks in the 83rd percentile, and in the 82nd percentile within MA. Charities of a similar size with the same main cause include Rock to the Future ($1.4m), Kansas City Chapter of Young Audiences Inc ($1.4m) and Society for the Study of Evolution Inc ($1.4m).

On its Form 990 for the period ending September 2023, revenue came from contributions and grants 35% and program service revenue 58% of the total. Compensation of current officers, directors and key employees was $241k (21% of expenses). Other salaries and wages came to $122k. At year end it held assets of $4.1m against liabilities of $161k, net assets of $4.0m. It reported 5 employees.