America First Legal Foundation

America First Legal Foundation is a right-of-center nonprofit organization formed by former senior Trump White House advisor Stephen Miller and counselor to the Attorney General Gene Hamilton in February 2021. It aims to use litigation to oppose left-of-center policies enacted by the Biden administration. 1

At-A-Glance

Website: www.aflegal.org
Formation:

2021

Founder and President:

Stephen Miller

Location: Washington, DC View on map
Tax ID: 86-2190372
Most Recent Filing: 2024
Budget (2024): Assets: $30,185,824 Revenue: $31,973,002 Expenses: $15,186,933

Contents

    The board is made up of former Trump administration officials including White House Chief of Staff Mark Meadows and former Acting Attorney General Matthew Whitaker. 2

    Background

    The America First Legal Foundation was launched by Stephen Miller, a White House senior advisor to President Donald Trump. Trump endorsed the organization upon its launch in April 2021. 2

    The America First Legal Foundation has the goal of challenging Biden administration policies in court. 2 The foundation announced plans to work with state attorneys general to litigate cases against the Biden administration’s policies. 2

    Legal Advocacy

    The America First Legal Foundation joined the state of Texas in suing the Biden administration over its border enforcement policies and is paying the legal cost for the case. 3 The lawsuit alleges the Biden administration’s release of unvaccinated illegal immigrants is exposing more Texans to COVID-19. 4

    The group issued a seven-page complaint condemning a proposed rule from the U.S. Department of Education to provide incentives to schools to teach critical race theory, which the foundation called “thoroughly discredited” and “odious.” 5

    Leadership

    Stephen Miller, the founder and president of America First Legal Foundation, was a senior adviser to during the First Trump Administration and also served as director of White House speechwriting. 6 7 8

    Gene Hamilton is the executive director as well as executive vice president and general counsel of the foundation. He also serves as secretary on the board of the Foundation. Prior to this, he was the counselor to the Attorneys General at the Justice Department from 2017 through 2021. He was also formerly a senior counselor to the secretary of the Department of Homeland Security. 6 7 8

    Matthew Whitaker, a board member, was the Acting U.S. Attorney General during the first Trump Administration. He previously served as the U.S. Attorney for the Southern District of Iowa. 6 8

    Russ Vought, the treasurer for the Foundation’s board, was previously the director of the Office of Management and Budget during the First Trump Administration. 6 8

    Ed Corrigan is a board member and the CEO and president of the Conservative Partnership Institute. 6 8

    Wesley Denton, a former board member, also served as the chief operating officer (COO) of the Conservative Partnership Institute. 6 8

    Mark Meadows, a former board member, was the White House Chief of Staff during the First Trump Administration as well as a former congressman from North Carolina. 6

    Financials

    According to its 2023 tax returns, America First Legal Foundation reported a revenue of $9,646,710, expenses at $10,308,089, and total assets of $13,167,362. 9

    According to its 2022 tax returns, the organization reported a revenue of $44,399,187, expenses at $35,179,698, and total assets of $13,635,863. 10 That same year, according to its 2022 tax returns, the organization reportedly compensated several independent contractors for the purpose of ” Advertising and Promotion” including PG Placements ($12,749,080), Jamestown Associates LLC ($11,856,065), and FlexPoint Media ($5,000,000). 11

    Financial Statistics

    Total Assets

    Total Revenue

    Total Expenses

    YearTotal AssetsTotal RevenueTotal ExpensesFiling
    2024 $30,185,824 $31,973,002 $15,186,933 View
    2023 $13,167,362 $9,646,710 $10,308,089 View
    2022 $13,635,863 $44,399,187 $35,179,698 View
    2021 $4,359,987 $6,388,442 $2,150,423 View

    Revenue Detail

    Expenses Detail

    Employee Compensation

    • Number of Employees: 31

    Highest Earning Employees

    EmployeeTitleTotal Compensation
    Gene HamiltonVP, General Counsel, Secretary$793,500
    Stephen MillerPresident, Executive Director$567,326
    Daniel EpsteinLawyer$417,250
    Ian PriorLawyer$357,380
    Reed RubinsteinLawyer$303,305
    Lathika Mary ThomasChief Development Officer$244,038
    Andrew BlockLawyer$218,341

    Grant Activity

    All-time grants received statistics from Candid dataset:

    • Total Grant Value: $73,494,085
    • Number of Grants: 166
    • Number of Funders: 86

    Selection of highest value grants received from the last seven years:

    AmountYearFunderSubject
    $27,141,2752022 Bradley Impact Fund IncGENERAL CHARITABLE PURPOSES
    $20,734,4502024 Donors Trust Incfor general operations
    $5,038,3502022 Fidelity Investments Charitable Gift FundFor grant recipient's exempt purposes
    $4,728,7292023 Christian Community Foundation IncGENERAL SUPPORT
    $3,141,0742023 Donors Trust Incfor general operations
    $1,851,0002024 The Rydin FoundationGENERAL DONATION
    $1,500,0002023 The Rydin FoundationGENERAL DONATION
    $1,334,1052021 Conservative Partnership InstituteMission and program support
    $515,3882024 Fidelity Investments Charitable Gift FundFor grant recipient's exempt purposes
    $500,0002024 Frankel Family Foundation IncGENERAL FUND
    $421,7022025 Fidelity Investments Charitable Gift FundFor grant recipient's exempt purposes
    $400,0002022 Frankel Family Foundation IncGENERAL FUND
    $380,1002025 Vanguard CharitableFOR RECIPIENT'S EXEMPT PURPOSE
    $346,5112024 Vanguard CharitableFOR RECIPIENT'S EXEMPT PURPOSE
    $325,8772024 Donor Advised Charitable Giving, Inc.PUBLIC, SOCIETAL BENEFIT
    $272,6002022 Donor Advised Charitable Giving, Inc.PUBLIC, SOCIETAL BENEFIT
    $256,0002024 Gs Donor Advised Philanthropy Fund for Wealth Management IncCOMMUNITY & HUMAN SERVICES
    $250,0002024 Donors Trust Incfor a legal defense fund
    $250,0002024 Jackson Howard FoundationADVOCATE CONSERVATIVE VALUES
    $250,0002024 Co Tua John F Cuneo Jr FndUNRESTRICTED GENERAL
    $250,0002023 Co Tua John F Cuneo Jr FndUNRESTRICTED GENERAL
    $230,8462023 Donor Advised Charitable Giving, Inc.PUBLIC, SOCIETAL BENEFIT
    $151,6502025 Donor Advised Charitable Giving, Inc.PUBLIC, SOCIETAL BENEFIT
    $150,0002022 Sorenson Legacy FoundationGENERAL CHARITABLE PURPOSES
    $116,0002025 Christian Community Foundation IncGENERAL SUPPORT

    All-time grants given statistics from Candid dataset:

    • Total Grant Value: $497,785
    • Number of Grants: 7
    • Number of Recipients: 4

    Selection of highest value grants given from the last seven years:

    AmountYearFunderSubject
    $177,5002021 Texas Public Policy FoundationStrategic Litigation Partnership
    $75,0002024 Rule of Law Defense FundTo Advance the Rule of Law in the States
    $75,0002023 Rule of Law Defense FundTo Advance the Rule of Law in the States
    $75,0002022 Rule of Law Defense FundTo Advance the Rule of Law in the States
    $45,2852022 Ethics and Public Policy Center IncStrategic Litigation Partnership
    $25,0002022 American Accountability FoundationTo Advance the Organization's Interest in Ensuring Accountability through Oversight.
    $25,0002021 Ethics and Public Policy Center IncStrategic Litigation Partnership

    References

    1. Isenstadt, Alex. “Trump Attorney, Other Allies Launch Voter Fraud Organization.” POLITICO. POLITICO, May 6, 2021. https://www.politico.com/news/2021/05/05/trump-election-integrity-organization-485399.
    2. Quinn, Melissa. “Ex-Trump aide Stephen Miller launches legal group to fight Democrats in the courts.” CBS News. April 7, 2021. Accessed June 11, 2021. https://www.cbsnews.com/news/stephen-miller-legal-group-democratic-lawsuits/
    3. Coulehan, Erin. “El Paso congresswoman denounces Abbott’s disaster declaration and his wishes to arrest every border crosser.” News 10 ABC. June 4, 2021. Accessed June 11, 2021. https://www.news10.com/border-report-tour/el-paso-congresswoman-denounces-abbotts-disaster-declaration-and-wishes-to-arrest-every-border-crosser/
    4. Giaritelli, Anna. “Stephen Miller group and Texas sue Biden to stop accepting migrant children at border.” The Washington Examiner. April 23, 2021. https://www.washingtonexaminer.com/news/stephen-miller-texas-sue-biden-migrant-children-at-border
    5. Levine, John. “Trump-aligned legal foundation condemns critical race theory in schools.” New York Post. May 8, 2021. Accessed June 11, 2021. https://nypost.com/2021/05/08/trump-aligned-legal-foundation-slams-teaching-critical-race-theory/
    6. “About.” America First Legal Foundation. Accessed June 11, 2021. https://www.aflegal.org/about
    7. Press Release. “Senior Trump Officials Launch America First Legal. April 6, 2021. Accessed June 11, 2021. https://www.aflegal.org/news/senior-trump-officials-launch-america-first-legal-foundation
    8. Return of Organization Exempt from Income Tax (Form 990). America First Legal Foundation. 2023. Part VII, Section A. https://projects.propublica.org/nonprofits/organizations/862190372/202413209349311446/full
    9. Return of Organization Exempt from Income Tax (Form 990). America First Legal Foundation. 2023. Part I. https://projects.propublica.org/nonprofits/organizations/862190372/202413209349311446/full
    10. Return of Organization Exempt from Income Tax (Form 990). America First Legal Foundation. 2022. Part I. https://projects.propublica.org/nonprofits/organizations/862190372/202323199349307967/full
    11. Return of Organization Exempt from Income Tax (Form 990). America First Legal Foundation. 2022. Part VII, Section B (Independent Contractors). https://projects.propublica.org/nonprofits/organizations/862190372/202323199349307967/full