ACLU and ACLUF are different organizations. ACLU can lobby and donate to politicians, which is what makes them not tax deductible. ACLUF puts restrictions on where the money can go but has tax deductible donations.
Right. And ACLU can litigate. I used to donate to a litigation fund, and donor names were published. But I've never heard about that for ACLU. I wonder what was different about that litigation fund.