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Like many advocacy organizations, consists of two related nonprofit corporations. These organizations are DRCNet Foundation, a 501(c)(3) a primarily educational nonprofit (donations to which are tax-deductible under the Internal Revenue Code); and Drug Reform Coordination Network, a 501(c)(4) nonprofit devoted primarily to lobbying (donations to which are typically not deductible).

The two organizations work together, sharing staff and other organizational resources, but are legally and financially separate. Shared expenses are allocated between the two organizations based on accepted cost-sharing rules approved by the IRS.

DRCNet Foundation steers clear of any work related to candidates for public office, due to restrictions on 501(c)(3) organizations in the Internal Revenue Code. In order to preserve's ability to report on the the drug policy positions of candidates, in the face of restrictive IRS rulings regarding shared web sites in recent years, our main web site and email list are published solely by our 501(c)(4) corporation, which owns the and internet domains.

DRCNet Foundation legal & financial documents:

Drug Reform Coordination Network legal & financial documents:

Donations relies on donations from individuals for a large part of the funding that makes our work possible. As noted above, donations to our 501(c)(3) nonprofit, DRCNet Foundation, are tax-deductible and support our educational work. Donations to our 501(c)(4) nonprofit, Drug Reform Coordination Network, are typically not deductible, and support our lobbying work. Donations to either organization can be made online at using credit card, PayPal and soon eCheck.

Donations by check or money order can be mailed to us at P.O. Box 9853, Washington, DC 20016. We also accept donations by stock; the information to give your brokerage is Ameritrade, (800) 669-3900), DTC #0188, and account number 781926492 for tax-deductible gifts to DRCNet Foundation or 864663500 for non-deductible gifts to Drug Reform Coordination Network. Please contact us if you are donating in this way.