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Eleos Ai Research Inc

EIN 99-3420475 · Berkeley, CA

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

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceWeak33 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Eleos AI Research is a nonprofit organization dedicated to understanding and addressing the potential wellbeing and moral patienthood of AI systems.

Income
$762,250
Spending
$299,995
Spent on programs
99%
Reserves
18.5 months of spending
Largest source of income
donations and private grants, 100%
Employees
0
Volunteers
0

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 83% of charities in its peer group (science, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 18.5 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 61% of income.

  • Spending floor

    15 of 15

    99% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 33 out of 100. Higher than 6% of charities in its peer group (science, $250k to $1m).

  • Independent board

    0 of 25

    0 of 0 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no 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.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed 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, 2024, 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 (3)
  1. Publication of "Taking AI Welfare Seriously" Report:In collaboration with the NYU Center for Mind, Ethics, and Policy, Eleos AI Research released a comprehensive report titled "Taking AI Welfare Seriously". This report argues for the realistic possibility of consciousness and/or robust agency in near-future AI systems, thereby attributing moral significance to them. It provides actionable recommendations for AI companies and policymakers to consider the welfare of AI systems in their development and deployment processes. The report has been influential in shaping discussions around AI ethics and has been cited in various academic and industry forums.
  2. Development of Empirical Evaluation Methods for AI Consciousness:Eleos has been at the forefront of developing empirical methods to assess consciousness and moral status in AI systems. Notably, our research includes the paper "Looking Inward: Language Models Can Learn About Themselves by Introspection", which explores the capacity of large language models to introspect and report on their internal states. Such work aims to establish reliable indicators of AI consciousness, informing both ethical considerations and regulatory frameworks.
  3. Strategic Engagement with AI Industry and Policy Stakeholders:Recognizing the importance of bridging research and practice, Eleos has actively engaged with leading AI companies and policymakers. By providing expert advice and developing practical governance frameworks, Eleos ensures that considerations of AI welfare are integrated into real-world applications.

Source: Form 990 for the year ending December 31, 2024, 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 2024.

    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 July 2024.

    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.

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.