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Heritage Foundation

Public charity
DBA: % LUKE MODZELEWSKI
Research & Policy · WASHINGTON, DC · EIN 23-7327730

About

To formulate and promote conservative public policies based on the principles of free enterprise, limited government, individual freedom, traditional american values, and a strong national defense.

In care of LUKE Modzelewski

Donations are tax-deductible
Category
Research & Policy
Employees
557
Volunteers
15

Financial Snapshot

FY ending 2024-12-31
Revenue
$133.9M
Expenses
$142.2M
Assets
$413.8M
Liabilities
$80.3M

Financial history

$142.2M$71.1M$0
161718192021222324
RevenueExpenses
Latest FY2024: $133.9M · Avg: $101.4M

Foreign activity (Schedule F)

Total spent abroad$23.2M
Foreign employees1
Foreign offices0
Foreign partnership interestYes
Foreign trust interestNo
RegionActivitySpent
EAST ASIA AND THE PACIFIC——
EUROPE (INCLUDING ICELAND & GREENLAND)——
MIDDLE EAST AND NORTH AFRICA——
NORTH AMERICA——
SOUTH AMERICA——
SOUTH ASIA——
CENTRAL AMERICA AND THE CARIBBEAN——

501(h) election

This 501(c)(3) elected the 501(h) safe-harbor — lobbying expenditures are capped under a clear dollar formula instead of the "insubstantial part" standard.

Political & Grant Activity

Campaign Spending
—
Lobbying
$53K
Grants Given
$8.7M
HERITAGE FOUNDATION
Your actions

Address

214 Massachusetts Avenue NE
Washington, DC, 20002-495

Governance

Voting board members16
Independent members15
Conflict-of-interest policyYes
Whistleblower policyYes
Doc-retention policyYes
Audit committeeYes
990 reviewed by boardYes

Compensation practices

Severance paymentsNo
Equity-based compNo
Supplemental retirement planNo
Compensation committeeYes
Used comp surveyYes
Board approved compYes
Initial contract exceptionNo

Financial detail (Schedule D)

Board-designated %63.9%
Permanent endowment %20.4%
Endowment held by related orgNo

Fundraising activity (Schedule G)

Uses professional fundraisersYes
Gross fundraising receipts$24.8M
Net to org$21.9M
Retained by contractors$2.9M
ChannelsMail · Phone · Email · Grant solicitation
Public records
ProPublica Nonprofit Explorer ↗
Full 990 PDFs going back to 2001, plus parsed financial extracts. The easiest place to read actual filings.
IRS Tax Exempt Organization Search ↗
IRS-side authoritative source. Confirms current exempt status and pulls the latest determination letter.
These open in a new tab. AllCiv doesn't host filings directly — these are the authoritative public-record sources.