Very well thought out Liz!!
If the ACLU rigged its federal and state funding statements in collusion with officers of publicly-held companies who filed false financial instruments, that would be considered aiding and abetting the commission of federal and state crimes. Employing fraudulent accounting practices in order to cover-up corporate wrongdoing would have jeopardized the financial interests of stockholders, corporate associates and partners which would compel the SEC to step in.