A participant in shared staffing and operating costs

Beneficial AI Foundation

Beneficial AI Foundation is a separate related charity, EIN 88-4400777, appearing in FLI’s shared-expense and payroll arrangements. These records concern operational reimbursements and balances rather than an independently traced public campaign.

The amounts and their meaning

FLI’s 2024 Schedule R reports a USD73,577 expense reimbursement and separately identifies USD66,273 of employee sharing. Its 2025 audit records USD163,034 owed to FLI for payroll and other costs paid on the foundation’s behalf. That is a year-end receivable, not a cash transfer on that date. The cost-sharing agreement would clarify allocation and approval rules.

What the records show

Beneficial AI FoundationFuture of Life Institute

owed year-end payroll and other cost reimbursements

2025-12-31

FLI paid costs on this related organisation's behalf under cost-sharing agreements. Balance owed at year end, not a cash disbursement. Financial details: value: 163,034; currency: USD; kind: receivable balance under cost-sharing agreement; period: 2025-12-31

Beneficial AI FoundationFuture of Life Institute

$73,577 expense reimbursement

2024

2024 Schedule R; employee-sharing amount $66,273 separately. Related transactions are not independent donations.

From the investigation

Entity and governance resolution

FLI 2024 Schedule R lists related tax-exempt entities: Lightcone Foundation; Future of Life Foundation (88-0926067); Improve the News Foundation (85-3391849); Beneficial AI Foundation (88-4400777); Civil Liberties Foundation (92-1349292); Social AI Research Institute (92-1366102); Future of Life Institute Europe (Swiss domicile). Its controlling-entity column names multiple affiliates. Treat as reported related/control relationships; do not simplify into a unidirectional parent/subsidiary tree without organizational documents. Schedule R explicitly reports sharing employees with FLF (USD 400,365) and BAIF (USD 66,273); reimbursements USD 286,738 from FLI to FLF and USD 73,577 from BAIF to FLI. Amounts are the filing's involved-transaction amounts, not independent donations. S1.

Read the research & sources ↗

Further reading

Baseline evidence custody

FLI reserves and European affiliate — 8 September 2026

Read the original sources 2

What the connections say

2 relationships
2

Beneficial AI Foundationowed year-end payroll and other cost reimbursementsFuture of Life Institute

2025-12-31

FLI paid costs on this related organisation's behalf under cost-sharing agreements. Balance owed at year end, not a cash disbursement.

Financial details: value: 163,034; currency: USD; kind: receivable balance under cost-sharing agreement; period: 2025-12-31

Read the original source 1