The League of Women Voters (LWV) works at the national, state and local levels to strengthen and empower democracy. The organization is strictly non-partisan, never supporting candidates or political parties. The League of Women Voters of New Mexico (LWVNM) was founded in 1920, the same year as LWV, when women’s right to vote was officially recognized through the ratification of the 19th amendment. The LWVNM Education Fund (LWVNM Ed Fund) was established in 2021 under New Mexico law and Section 501 (c)(3) Code of the Internal Revenue Service.
The following guidelines and policies of the LWVNM Ed Fund aim to clarify its intents and purposes in relation to LWVNM and the local Leagues in New Mexico. LWVNM Ed Fund has no members. The LWVNM Ed Fund operates under 501(c)(3) regulations for nonprofit corporations and the bylaws it established to accomplish its approved purposes. LWVNM Ed Fund is financed by tax deductible donations, grant funding from eligible foundations and organizations, and allowable transfers from meetings, determines its own activities and business, and approved the disbursement and expenditure of funds for public educational programs.
New Mexico’s local Leagues – LWV of Central NM, LWV Los Alamos, LWV of Santa Fe County, and LWV of Southern New Mexico, are separate 501(c)(3) New Mexico nonprofit organizations. Donations to and memberships in these organizations are tax deductible. Each local League manages its own funds and focuses on its own region of New Mexico and its own local governments. Contributions and membership dues made to a local League are tax-deductible and are used by that League. Members of local Leagues and members at large are members of LWVNM and LWV, often referred to as LWVUS. Portions of membership dues – Per Member Payments (PMPs) go to LWVNM and LWVUS to support organizational activities. Local League services and programs are allowed to use a small percentage of their funds to cover administrative costs.
LWVNM is a 501(c)(4) nonprofit corporation that takes positions on political issues and engages in activities that can influence state-level legislation. LWVNM advocates in support of and in opposition to specific legislative measures based on its positions, which are derived after extensive study through member consensus or through concurrence. It also engages in issue advocacy determined by state and national League priorities. Even though LWVNM also conducts many educational activities, IRS deems all donations not tax-deductible. Local League members and members at large occasionally collaborate with LWVNM on statewide activities and state government and position development and advocacy as allowed by the IRS.
LWVNM Ed Fund focuses on ensuring election integrity, accessible voting, fair redistricting, civics, and educational activities related to Making Democracy Work. Voter service activities and educational programs that do not influence specific legislation qualify. When necessary, LWVNM Ed Fund will engage in litigation to ensure voter rights are protected and to ensure that New Mexico’s state and local governments follow ethics regulations and laws.
Prepared by Meredith Machen, LWVNM Ed Fund board director, 9/02/23.