ALEA Institute Receives 501(c)(3) Tax-Exempt Status

We are pleased to announce that the ALEA Institute has received its official determination letter from the Internal Revenue Service, confirming our recognition as a tax-exempt public charity under Section 501(c)(3) of the Internal Revenue Code.

What This Means

The IRS determination letter (Letter 947), issued on February 3, 2026, confirms that:

• The ALEA Institute is recognized as a tax-exempt public charity under IRC Section 501(c)(3)
• Our public charity classification is 170(b)(1)(A)(vi), meaning we are a publicly supported organization
• Contributions are tax-deductible under IRC Section 170
• Our tax-exempt status is effective as of August 15, 2024, the date of our incorporation

Our Commitment to Transparency

As part of our commitment to operating as a trustworthy and accountable organization, we have published the following documents on our transparency page:

• IRS Determination Letter (Letter 947) — The official letter confirming our 501(c)(3) status
• Form 1023 Application — Our complete application for tax-exempt status, describing our mission, activities, and governance
• Form 1023 Supplement — Supporting documents including our Articles of Incorporation, Bylaws, and Conflict of Interest Policy

Federal law requires that nonprofits make their exemption applications and determination letters available for public inspection upon request. We have chosen to go further by posting these documents on our website, because we believe that proactive transparency builds the confidence that donors, partners, and the public deserve.

About the ALEA Institute

The ALEA Institute (EIN: 99-4808142) was incorporated on August 15, 2024, in the State of Michigan as the Institute for the Advancement of Legal and Ethical AI. Our mission is to advance the legal and ethical development of AI for the benefit of society through open-source software, open data, and public policy research.

To learn more about our work, visit our projects page or contact us.