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Lightcone Infrastructure Inc

EIN 92-0861538 · Berkeley, CA

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

LegitimacyPassesRegistration and standingFinancial healthWeak47 out of 100GovernanceGood86 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

We conduct cross-disciplinary research, and build the technical, organizational, and community infrastructure that lets that research matter, so humanity can navigate the decisive technological and societal challenges of the 21st century and secure a flourishing long-term future.

Income
$9.7 million
Spending
$8.1 million
Spent on programs
94%
Reserves
-28.8 months of spending
Largest source of income
donations and private grants, 65%
Employees
9
Volunteers
50
Highest pay
$342,339, software engineer

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: 47 out of 100. Higher than 24% of charities in its peer group (education, $1m to $10m).

  • Reserves

    0 of 35

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

  • Debt

    2 of 20

    It owes 91% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 17% of income.

  • Income trend

    15 of 15

    Income rose 517% on the year before.

  • Spending floor

    15 of 15

    94% 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: 86 out of 100. Higher than 54% of charities in its peer group (education, $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

    0 of 7

    Reports no 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

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • 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 (4)
  1. $4.3 million spent. Lightcone Rose Garden LLC operates Lighthaven, a dedicated research conference and retreat venue in Berkeley, California, providing physical infrastructure for seminars, workshops, research retreats, and extended collaborative research residencies. The venue hosts researchers from universities, institutes, and independent research groups working on AI alignment, cognitive science, and related fields, enabling sustained in-person collaboration on technical research questions. Programming includes multi-day research workshops, invited research retreats where participants spend one to two weeks on focused investigation, and regular seminars and colloquia presenting original research findings.
  2. $2.4 million spent. Lightcone General operates online research infrastructure for the AI safety and rationality research communities, including LessWrong.com and the AI Alignment Forum two of the most widely-cited platforms for technical AI alignment research. Staff maintain and develop these platforms to facilitate the publication, peer review, and discussion of original research in AI safety, decision theory, and related fields. The program also supports community coordination among researchers across academic, nonprofit, and independent settings, and providesoperational infrastructure for Lightcone Infrastructure's other research programs.
  3. $905,202 spent. Special Research Programs supports independent researchers working on technical problems in AI alignment and AI safety through fiscal sponsorship and operational support. Current research agendas include work on natural abstractions and interpretability (John Wentworth), development of improved measurement methodologies for AI safety evaluation (Missing Measures, led by Adam Scholl and Aysja Johnson), and systematic monitoring and analysis of AI laboratory safety practices and governance commitments (AI Lab Watch, led by Zach Stein-Perlman). These researchers produce original empirical and theoretical contributions published through peer-reviewed venues, technical report series, and the organization's research platforms.
  4. The AI Risk Mitigation Fund is a grantmaking program making grants for technical research, policy, and training programs aimed at reducing catastrophic risks from advanced artificial intelligence. The program was previously hosted by another public charity, which transferred responsibility for the program, together with the restricted funds it held for it, to the organization during 2025.

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 November 6, 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 October 2023.

    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 November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.