NELF states that it challenges intrusions by governments and special interest groups which would interfere with the economic freedoms of U.S. citizens and business enterprises in New England and the nation.
Its operating funds are provided through tax-deductible contributions made by individuals, businesses, law firms, and private charitable foundations who believe in NELF's mission.
The most common subject areas on its docket are government regulation, property rights, taxation and employment law."
It selects cases based on their likelihood of creating precedent that will have policy and/or constitutional impact for the business community and society as a whole.
NELF states that it selects cases in which it can "make policy, legislative history or empirical arguments which are not featured, or at least not emphasized, in the parties' briefs.