Building trust through openness in how we operate, use resources, and are governed.
The ALEA Institute is committed to full transparency in how we operate, how we use resources, and how we are governed. We believe that openness builds trust and strengthens our ability to serve the public interest.
This page provides access to our tax-exempt status documentation, state filings, governance policies, and other organizational information. All documents listed below are available for download without restriction.
The ALEA Institute (formally, the Institute for the Advancement of Legal and Ethical AI) is recognized by the Internal Revenue Service as a tax-exempt public charity under Section 501(c)(3) of the Internal Revenue Code.
| EIN | 99-4808142 |
| Public Charity Status | 170(b)(1)(A)(vi) |
| Effective Date | August 15, 2024 |
| Determination Date | February 3, 2026 |
| Contributions | Tax-deductible under IRC Section 170 |
You can independently verify our tax-exempt status through the IRS Tax Exempt Organization Search.
The official letter from the IRS confirming our tax-exempt status under Section 501(c)(3), issued February 3, 2026 with an effective date of August 15, 2024.
Download (PDF) →Our application for recognition as a 501(c)(3) organization, describing our mission, planned activities, governance structure, and financial projections.
Download (PDF) →Supporting documents including our Articles of Incorporation, Bylaws, Conflict of Interest Policy, and narrative description of activities.
Download (PDF) →The ALEA Institute is incorporated in Michigan as a domestic nonprofit corporation. The following documents are public records available through the Michigan Department of Licensing and Regulatory Affairs (LARA) business registry.
| Legal Name | Institute for the Advancement of Legal and Ethical AI |
| Assumed Name | ALEA Institute |
| Michigan ID | 803259973 |
| Date of Incorporation | August 15, 2024 |
Establishes the organization's legal existence, charitable purposes, and governance framework under Michigan's Nonprofit Corporation Act.
Download (PDF) →Authorizes the organization to operate under the name "ALEA Institute" in addition to its formal legal name.
Download (PDF) →Lists our current officers, directors, registered agent, and a description of our activities as filed with LARA.
Download (PDF) →The ALEA Institute is governed by a Board of Directors. Our organizational documents, including our Articles of Incorporation, Bylaws, and Conflict of Interest Policy, are available in the documents above.
For information about our current leadership, please see our team page.
As a 501(c)(3) organization, we are required to file an annual information return (Form 990 or Form 990-EZ) with the IRS each year. We will post each filing here as it becomes available.
| Filing Period | Status | Notes |
|---|---|---|
| Aug 15, 2024 — Dec 31, 2025 | Upcoming | Our first Form 990 is due May 15, 2026 and will be posted here after filing. |
We are committed to posting our Form 990 promptly after filing each year. In the meantime, our Form 1023 application and IRS determination letter above provide detailed information about our mission, governance, and planned activities.
If you have questions about our organization, finances, or governance, please contact us. We are happy to discuss any aspect of our operations.