Foundation for Moral Law
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 | |
| Formation | January 29, 2003[1] |
|---|---|
| Founder | Roy Moore |
| Type | Nonprofit organization |
| 03-0502850[2] | |
| Legal status | 501(c)(3)[2] |
| Headquarters | Montgomery, Alabama, United States |
| Coordinates | 32°22′39″N 86°18′32″W / 32.377606°N 86.308826°W |
| Kayla Moore | |
| Roy Moore | |
| Revenue | $790,665[2] (2023) |
| Expenses | $672,719[2] (2023) |
| Employees | 6[2] (2023) |
| Website | www |
| Part of a series on |
| Conservatism in the United States |
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The Foundation for Moral Law is a socially conservative, Christian right legal advocacy group[3][4] based in Montgomery, Alabama.[5]
The Foundation was established in 2003[1] by Republican politician Roy Moore, who was ousted as Chief Justice of the Supreme Court of Alabama in 2003 for refusing to comply with a federal court order to remove a Ten Commandments monument from the grounds of the Alabama Judicial Building. In 2013, Moore was again elected to the Alabama Supreme Court, but was suspended from the Court in 2016, and resigned in 2017, after ordering Alabama probate judges to ignore federal court decisions on same-sex marriage.[6]
The Foundation for Moral Law was established in 2003[1][7] by Republican politician Roy Moore. Pastor Phillip Ellen became the first president of the Foundation for Moral Law in December 2002.[8] Randy Stafford acted as vice president at that time, and Mel C. Glenn Sr. was executive director.[8]
In November 2003, the board chose Rich Hobson as president of the Foundation for Moral Law, and Ellen became its vice president. Moore served as the president of the Foundation for Moral Law, and Hobson served as executive director.[8] In 2013, Moore's wife, Kayla Moore, became president of the Foundation for Moral Law.[6][9][10]
In 2005, the Internal Revenue Service (IRS) determined that the Foundation for Moral Law is a 501(c)(3) tax-exempt organization.[6]
Also in 2005, the Foundation accepted a $1,000 contribution from a neo-Nazi organization founded by Willis Carto, a prominent Holocaust denier. The donation attracted attention during Moore's 2017 campaign for a Senate seat.[11][12][13]
Moore said that he did not draw a "regular salary" from the organization. In October 2017, however, The Washington Post reported that Moore had arranged an annual salary of $180,000 for himself from the foundation. From 2007 to 2012, he collected more than $1 million, an amount that far surpasses what the organization declared in its public tax filings. Furthermore, The Washington Post reported that Moore arranged the salary and that, in 2012 when the charity could not pay his full salary, Moore received a note promising that he would get the salary in back pay or a stake in the assets of the foundation. The foundation also paid for Moore's health-care benefits, travel expenses, and bodyguard, and the foundation's website has regularly promoted Moore's speaking arrangements and book. Furthermore, the foundation employed Moore's wife and at least two of Moore's children. The Washington Post also reported that there was considerable overlap between the charity and Moore's political activities, with previous top officials of the charity leading Moore's 2017 Senate campaign and with the charity using the same fundraising firm as Moore's campaigns.[14]
The IRS warned the foundation about discrepancies in its tax filings in 2013, saying that the issues "could jeopardize your exempt status". A number of charity and tax law experts have said that the foundation's activities "raised questions about compliance with IRS rules, including prohibitions on the use of a charity for the private benefit or enrichment of an individual".[14] Additional reporting by The Washington Post that October found that the $498,000 that Moore was guaranteed in back pay was not declared to the IRS; tax experts say that it should have been and that Moore would have had to pay more than $100,000 in federal tax.[15]
As of August 2017, the Foundation for Moral Law had not filed a Form 990 for 2015 or 2016, as required by law.[16]