 In the year ending March 31, 2014, the ACLU and the ACLU Foundation had a combined income from support and revenue of $ 100.4 million, originating from grants (50.0 %), membership donations (25.4 %), donated legal services (7.6 %), bequests (16.2 %), and revenue (.9 %). Membership dues are treated as donations; members choose the amount they pay annually, averaging approximately $ 50 per member per year. In the year ending March 31, 2014, the combined expenses of the ACLU and ACLU Foundation were $ 133.4 million, spent on programs (86.2 %), management (7.4 %), and fundraising (8.2 %). (After factoring in other changes in net assets of + $ 30.9 million, from sources such as investment income, the organization had an overall decrease in net assets of $ 2.1 million.) Over the period from 2011 to 2014 the ACLU Foundation, on the average, has accounted for roughly 70 % of the combined budget, and the ACLU roughly 30 %.
