CharityWatch's rating of Defenders of Wildlife is for the 501(c)(3) public charity (tax ID #53-0183181).
The rating does not include the financial activities of Defenders of Wildlife Action Fund, an affiliated 501(c)(4) tax-exempt, social welfare organization (tax ID #38-4043084). According to the Defenders of Wildlife consolidated audit of September 30, 2018 (Note 1, Nature of Operations): "The Action Fund was organized for the purpose of protecting wildlife, natural habitat, and the environment by educating people about wildlife, and advocating for laws, regulations, and policies that will positively affect wildlife, habitats, and the environment."
The Action Fund, which was incorporated on June 22, 2017, is not rated by CharityWatch at this time.
CharityWatch separates the ratings for 501(c)(3) & 501(c)(4) organizations, even if their financial activities are included together in a consolidated audit, due to their differing treatments under the IRS tax code. For more information on this topic, please see our sections on Types of Non-Profits, Tax Status, and Treatment of Related Organizations, which can be found on the Our Process page.
For more information about things to consider when donating to organizations that have related public charity and social welfare entities, read "Sorting Out Non-Profit Pairs" in the Articles & Alerts section, below.
According to the Defenders of Wildlife (DOW) consolidated audit of September 30, 2018 (Note 2, Contributed Goods and Services):
DOW received donated services in fiscal 2018 on which it placed a value of $4,056,231. The donated services "benefit the general programs, and consist primarily of advertising, and legal and professional services." DOW also received donated goods in fiscal 2018 on which it placed a value of $2,495.
[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]