The New York Civil Liberties Union Foundation (NYCLU Foundation) is the sister organization of the New York Civil Liberties Union (NYCLU), the New York state-level affiliate of the left-of-center American Civil Liberties Union. The NYCLU Foundation, which can receive tax deductible donations, was created to support the work of the NYCLU. 
The New York Civil Liberties Union Foundation is the 501(c)(3) sister organization of the New York Civil Liberties Union, the New York State affiliate of the American Civil Liberties Union. Its website states the NYCLU Foundation was created to support the NYCLU’s work through litigation, education, and communications.  Due to US tax law, the NYCLU Foundation is limited in the extent to which it can engage in activities such as lobbying, which the NYCLU can do, but, in exchange, donations to the NYCLU Foundation are tax-deductible whereas donations to the NYCLU are not. 
The NYCLU and NYCLU Foundation campaigns and advocates for left-of-center policy and uses identity politics as a foundation for its advocacy.  They assert that the New York state government is racist and discriminatory. They also argue that New York’s anti-discrimination laws are not explicit enough in what groups and identities are protected, so they advocate for identity politics-based legislation that it claims comprehensively lists all groups that need to be protected. 
According to its 2020 tax returns, the New York Civil Liberties Union Foundation reported receiving $12.8 million in contributions and grants, $3.6 million in program revenue, and $16.7 million in total revenue for the year.  It also reported spending $8.9 million of its $11.7 million total expenses on salaries and compensation and did not report spending any money on grants.