CIEL is incorporated as a U.S. nonprofit organization designated by the IRS as a 501(c)(3) tax-exempt charity. CIEL meets the rigorous public accountability standards of the federal government’s Combined Federal Campaign, including by conducting an annual audit; completing a Form 990; and publishing an Annual Report made available to the public. CIEL is governed by a nine person Board of Trustees that oversees the general policies, finances and operation of CIEL.