Journal of Free Speech Law

Analysis

Journal of Free Speech Law is a registered charity in United States, based in Stanford, CA. It received its IRS tax-exemption ruling in May 2021, 5 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 December 2023, Journal of Free Speech Law reported income of $60k and spending of $3,465, leaving 94% of income unspent that year. Across the 2 years on record, from December 2022 to December 2023, income fell from $157k to $60k (-62%), an average of -62% a year. The sharpest change came in the year to December 2023, when income dropped by 62%. Over the whole period it spent 2.0% of the income it received.

Among 45,478 United States charities whose main cause is arts, culture, heritage and science and that reported income, Journal of Free Speech Law sits at the 26th percentile: it is larger than about 26% of them. Against every charity in United States with reported income it ranks in the 24th percentile, and in the 26th percentile within CA. Charities of a similar size with the same main cause include Elaine Massacre Memorial Committee ($60k), Colour Entertainment Inc ($60k) and Art and Beyond Inc ($60k).

On its Form 990-EZ for the period ending December 2023, revenue came from contributions and grants 100% of the total. At year end it held assets of $213k against liabilities of $0, net assets of $213k.