The Legacy Foundation is established exclusively for charitable and educational purposes within the meaning of section 501(c)(3) of the Internal Revenue Code. The Foundation is organized to educate the general public about concepts that advance individual liberty, free enterprise, and limited and accountable government, and will engage in independent, non-partisan research on public policy matters and initiatives. This organization does not support or endorse candidates for election. Contributions or gifts to the Legacy Foundation are tax-deductible as charitable contributions for federal income tax purposes to the fullest extent permitted by law. Donors do not receive any goods or services in exchange for any part of their contributions.
