501c3 Determination

ESB AI Lab receives IRS determination letter granting 501(c)(3) tax-exempt status. The Internal Revenue Service has recognized ESB AI Lab as a tax-exempt public charity under Section 501(c)(3) of the Internal Revenue Code, classified as a 509(a)(2) public charity. The determination is effective retroactive to the date of incorporation, April 22, 2026. All contributions to ESB AI Lab are tax-deductible to the extent permitted by law. The determination follows the Form 1023 application filed in July 2026 with the assistance of Foundation Group.