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National Taxpayers Union (NTU) is a taxpayers advocacy organization and taxpayers union in the United States, founded in 1969 by James Dale Davidson. NTU advertises that it is the largest and oldest grassroots taxpayer organization in the nation, with 362,000 members nationwide. It is closely affiliated with a non-profit foundation, the National Taxpayers Union Foundation (NTUF). According to the Form 990 returns of NTUF, the NTU and NTUF share staff, facilities, website and board members.