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Center for Applied Rationality

EIN 45-3100226 · Berkeley, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak35 out of 100GovernanceGood88 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

PERFORM AND CONDUCT RESEARCH INTO INDIVIDUAL, COLLECTIVE, AND ARTIFICIAL COGNITION. DO THIS RESEARCH BY: A) SEARCHING FOR IDEAS ON HOW TO ALIGN MACHINE INTELLIGENCE, AND FOR USEFUL IDEAS ON HOW TO IMPROVE THE REASONING OF BOTH INDIVIDUAL HUMANS AND GROUPS OF HUMANS; B) TEST WHETHER THE IDEAS FOR ONE PORT TO THE OTHERS; C) TEST OUR IDEAS THROUGH TARGETED EDUCATIONAL EXPERIMENTS, RESEARCH WORKSHOPS, PHYSICAL RESEARCH CENTRES, AND ONLINE RESEARCH FORA; D) COLLABORATE WITH EXTERNAL RESEARCHERS IN RELATED FIELDS.

Income
$2.4 million
Spending
$2.1 million
Spent on programs
90%
Reserves
-3.8 months of spending
Largest source of income
other income, 50%
Employees
17
Volunteers
2
Highest pay
$239,442, team lead

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 35 out of 100. Higher than 3% of charities in its peer group (medical research, $1m to $10m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    5 of 20

    It owes 52% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 14% of income.

  • Income trend

    0 of 15

    Income fell 62% on the year before.

  • Spending floor

    15 of 15

    90% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 88 out of 100. Higher than 48% of charities in its peer group (medical research, $1m to $10m).

  • Independent board

    18 of 25

    2 of 3 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $980,517 spent. RESEARCH ACTIVITIES (LIGHTCONE PROJECT): OUR RESEARCH ACTIVITIES CONSIST OF THEORETICAL AND EMPIRICAL INVESTIGATIONS BY STAFF, PRESENTED IN INTERNAL COLLOQUIA, LONGITUDINAL STUDIES, RESEARCH REPORTS, AND MORE. MOST OF THESE OCCUR UNDER THE "LIGHTCONE" PROJECT BRAND. WE ALSO HOST THE ONLINE RESEARCH FORUMS, LESSWRONG AND THE ALIGNMENT FORUM, WHERE STAFF FROM CFAR AND OTHER ACADEMIC AND RESEARCH ORGANISATIONS SHARE AND DISCUSS RESEARCH PROGRESS VIA: TECHNICAL REPORTS, BLOG POSTS, AND DRAFT PAPERS, IN THE FIELDS OF: PSYCHOLOGY, COMPUTER SCIENCE, ECONOMICS, RATIONALITY, AND AI. CFAR OPERATES A RESEARCH CENTER AND OFFICE WHICH RUNS SEMINARS AND VISITOR PROGRAMS FOR RESEARCHERS FROM BOTH THE ORGANISATION AND OTHER GROUPS, UNIVERSITIES AND INSTITUTES BASED IN THE AREA. IN 2022 CFAR ACQUIRED THE ROSE GARDEN INN PROPERTY TO EXPAND ITS RESEARCH CENTER OPERATIONS. CFAR ALSO RUNS RESEARCH RETREATS FOR STAFF AND INVITED GUESTS, WHO SPEND SUSTAINED EFFORT IN THIS LOCATION OVER 1-2 WEEKS ANSWERING QUESTIONS ABOUT E.G. THE NATURE OF INTELLIGENCE.
  2. $893,420 spent. MAIN WORKSHOPS & RESEARCH: CFAR HAS PERFORMED LITERATURE REVIEWS IN PSYCHOLOGY, COGNITIVE SCIENCE, AND RELATED FIELDS IN ORDER TO DEVELOP A RANGE OF MENTAL TECHNIQUES DESIGNED TO HELP IMPROVE CLARITY OF THINKING AND DECISION-MAKING, AND INCREASE INTERNAL ALIGNMENT TOWARDS GOALS. OUR WORKSHOPS ARE 4-DAY IMMERSIVE PROGRAMS DESIGNED TO TEACH PARTICIPANTS THESE TECHNIQUES IN A PRACTICAL WAY. THE WORKSHOP CONSISTS MOSTLY OF LECTURES AND EXERCISES, AS WELL AS OPPORTUNITIES FOR PARTICIPANTS TO TRAIN EACH OTHER ON THE TECHNIQUES.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since June 2012.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

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