Future of Life Foundation is a separate US charity, EIN 88-0926067, related to the Future of Life Institute. FLI’s filings record a USD25.025 million cash transfer to it in 2022, followed by expense-sharing and reimbursement relationships.
Assets, shared expenses and balances
FLI’s 2024 Schedule R records USD286,738 of expense reimbursement and a separate USD400,365 employee-sharing figure. The 2025 audit reports USD959,308 due to FLI under cost sharing and USD430,343 payable by FLI for consulting costs. These year-end balances are not new cash payments. The audit describes overlapping executive-director board service, and FLI’s amended purpose names support of the foundation. These show related operations, while leaving detailed appointment rights and a simple parent–subsidiary interpretation unsettled.
Future of Life Foundation → Future of Life Institute
year end amount due under cost sharing
2025-12-31
Year end amount due under cost sharing. See exact source locator; no broader authority implied. Financial details: value: 959,308; currency: USD; kind: receivable balance not payment; period: 2025-12-31
Future of Life Institute → Future of Life Foundation
year end amount due for consulting costs
2025-12-31
Year end amount due for consulting costs. See exact source locator; no broader authority implied. Financial details: value: 430,343; currency: USD; kind: payable balance not payment; period: 2025-12-31
Future of Life Institute → Future of Life Foundation
amended purpose supports
FY2022
Purpose clause does not settle appointment rights or a simple parent/subsidiary tree What remains unestablished: Purpose clause does not settle appointment rights or a simple parent/subsidiary tree
FLI executive director role in 2025 audit → Future of Life Foundation
audit reports overlapping board service
2025 audit issued 16 June 2026; appointment interval unspecified
Note6 refers to the Institute's current Executive Director without naming the person. This is shared board service, not an inferred appointment right or command.
Tegmark and Lightcone follow-up — 5 September 2026
Impala's separate Mission Statement field reproduces: “TO SUPPORTING THE CHARITABLE MISSION OF THE FUTURE OF LIFE FOUNDATION, PRIMARILY VIA GRANTMAKING.” This is an aggregator's tax-data reproduction, not a directly recovered charter. It names Future of Life FOUNDATION (FLF, EIN88-0926067). Impala has an AI-generated summary nearby and inconsistent fiscal-year labels; do not rely on its summary for new transaction amounts. https://impala.digital/public/profiles/92-0636259/overview
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.
The strongest financial finding is a related-endowment loop. FLI's 2022 IRS return reports a USD 162,587,667 transfer of cash/public securities to Lightcone Foundation, alongside USD 180,297,079 in cash/financial assets to FLI Europe and USD 25,025,000 cash to Future of Life Foundation. FLI's 2024 return then identifies Lightcone as a USD 21,050,000 contributor. This is 99.590% of FLI's USD 21,136,620 contributions that year (own calculation). The matching USD 21.05m appears in the audited cashflow as noncash investment contributions. Thus the large 2024 contribution is evidence of funding from an affiliated holding/grantmaking entity, not evidence of USD 21m newly raised from an independent outside donor. FLI-alone assets fell after asset transfers; do not call that disappearance or expenditure on persuasion. S1-S3.
2025 audit issued 16 June 2026; appointment interval unspecified
Note6 refers to the Institute's current Executive Director without naming the person. This is shared board service, not an inferred appointment right or command.