Conservative Transparency is an interactive database that tracks the flow of money among conservative donors, advocacy groups, political committees, and candidates.

Methodology

DONORS

Contributions from private foundations and other nonprofit entities are based on a review of publicly available Forms 990 filed with the Internal Revenue Service.

Contributions from individuals to super PACs, party committees, political action committees, and federal candidates are based on information from Political Moneyline and the Federal Election Commission. (A number of isolated donations are sourced to the National Institute on Money in State Politics.)

RECIPIENTS

Although most nonprofit organizations are required by law to report their outgoing grants to the Internal Revenue Service, they do not have to disclose the sources of their funding. As a result, the transactions in Conservative Transparency are based on information reported by the donors and exclude “dark money” raised by the recipients from unknown donors that are not in the database. The totals in each recipient’s “financial record” are based on a review of the recipient’s publicly available tax documents filed with the IRS.

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