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American Legacy Center is organized as a nonprofit organization under section 501(c)(4) of the Internal Revenue Code. Contributions are not deductible for federal tax purposes. There are no limits on the amounts that may be contributed to American Legacy Center by an individual, corporation, union, or trade association; however, American Legacy Center does not accept contributions from foreign nationals. Any person or entity that contributes more than $5,000 to a 501(c)(4) organization must be disclosed to the Internal Revenue Service on Form 990. However, the IRS does not make these donor disclosures available to the general public. Our policy is to not provide the names of our donors to the general public.