Funding & Transparency
Funding, governance, and independence.
The Institute’s legal structure, funding arrangements, disclosure policies, and commitments to editorial independence.
| Legal entity | Horizon Search Institute is the registered trade name of HSI Research Foundation, a Delaware nonprofit corporation incorporated April 15, 2026 (EIN 42-1954110). |
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| Federal tax status | The Foundation’s application for recognition under section 501(c)(3) is anticipated in 2026. The site does not state that the Foundation has received a determination. |
| Fiscal sponsorship | Until a determination is received, tax-deductible contributions are received through Fiscal Sponsorship Allies, Inc. (EIN 85-0839183), a 501(c)(3) public charity that retains variance power over donated funds in accordance with applicable law. |
| Governance | The Board of Directors holds fiduciary and governance responsibility for the Institute. Executive Leadership directs research and operations. The Strategic Council is advisory and holds no fiduciary, voting, supervisory, or governance authority. |
| Editorial independence | Patrons, funders, and partners may support the Institute or a defined line of work. They do not direct conclusions, approve publication, or receive editorial control. Relevant support is disclosed with the work. |
| Disclosure threshold | Current policy states that individual and institutional contributions of $25,000 or more will be disclosed in the HSI Outlook, including name, contribution range, and year received. Current policy permits a patron to elect anonymity; anonymous contributions are reported in aggregate. |
| State-linked funding | Current policy states that funding from foreign governments, sovereign wealth funds, state-owned enterprises, or organizations with state-linked governance is reviewed and disclosed regardless of size, and that some sources are declined. |
| Financial reporting | No annual report, audited financial statement, Form 990, or public funding register is included in the authoritative website package as of September 5, 2026. Applicable records can be added when they exist and are available for publication. |
Policy boundary. This page consolidates the current website position. It does not change donor-anonymity rules, disclosure thresholds, foreign-funding policy, Board responsibility, or patron benefits. Proposed changes requiring leadership, legal, or Board approval are recorded separately in the readiness handoff.