CLUA (Cecil Land Use Alliance, Inc.) is organized as a "social welfare organization" as defined in the IRS code, section 501(c)(4). As such, we educate ourselves and fellow citizens on land use issues, actively promote our ideas for smart growth, write to and meet with our elected leaders about these issues, and engage in lobbying on behalf of legislation that advances our ideals. We also carry on some political activities, although that is not our primary activity. Any political activity that we engage in will be on a strictly non-partisan basis. Members and doners to CLUA should not consider their dues or contributions to be tax deductible.

During election years, we will establish a Political Committee and a separate fund for political activities. These activities may include educating voters about the positions taken by candidates for office on various issues of interest to CLUA, or supporting candidates for local political office who will act to advance the Cecil Land Use Alliance vision for our county. A list of our current political activities (if any) can be found on our CLUA Politics page.

We also realize that not everyone will be interested in or comfortable with political endorsements, and it is our plan (resources permitting) to eventually establish a separate 501(c)(3) tax-deductible organization to carry on some of CLUA's research and education activities. That will enable members of CLUA who do not wish to support political activities to remain fully active in our other work. That is, we expect that CLUA will eventually consist of two organizations, a 501(c)(3) and a 501(c)(4), with the same vision but engaged in different kinds of activities. Members will be able to affiliate with either or both.