--- aliases: - Coefficient Giving Action Fund - OPAF category: Private Organization created: 2026-09-23 location: Palo Alto, California relations: - fn: 1 reverse: true role: president and director start: 2017 type: head_of with: '[[Cari Tuna]]' - end: 2023-07-23 fn: 1 reverse: true role: executive director, then chief executive; co-CEO from 2021 to July 23, 2023 start: 2017 type: head_of with: '[[Holden Karnofsky]]' - fn: 1 reverse: true role: director start: 2018 type: member_of with: '[[Holden Karnofsky]]' - fn: 1 reverse: true role: director from 2018; co-CEO from 2021; sole chief executive from July 2023 start: 2018 type: head_of with: '[[Alexander Berger]]' - fn: 1 reverse: true role: director start: 2017 type: member_of with: '[[Dustin Moskovitz]]' - fn: 1 reverse: true role: secretary and director start: 2017 type: member_of with: '[[Divesh Makan]]' - end: 2018 fn: 1 reverse: true role: director start: 2017 type: member_of with: '[[Elie Hassenfeld]]' - fn: 1 reverse: true role: treasurer start: 2017 type: member_of with: '[[Tom Van Loben Sels]]' - fn: 6 role: 750,000 dollars to its non-contribution account start: 2019-10-29 type: funded with: '[[Real Justice PAC]]' - end: 2021-09 fn: 8 reverse: true role: federal lobbying on rapid antigen COVID-19 testing start: 2021-02-22 type: represented with: '[[Arnold & Porter]]' - end: 2022-03 fn: 8 reverse: true role: federal lobbying on pandemic preparedness and appropriations start: 2021 type: represented with: '[[Tarplin, Downs & Young]]' - fn: 8 reverse: true role: federal lobbying on foreign assistance and State and Foreign Operations appropriations start: 2023 type: represented with: '[[Kyle House Group]]' start: 2016 summary: The 501(c)(4) of Dustin Moskovitz and Cari Tuna, renamed Coefficient Giving Action Fund, run by the Good Ventures and Open Philanthropy officers, which received about 270 million dollars from 2016 to 2023. tags: - Organization - OpenPhilanthropy - CoefficientGiving - GoodVentures - DustinMoskovitz - CariTuna - Lobbying - PoliticalAdvocacy updated: 2026-09-23 --- The Open Philanthropy Action Fund is the 501(c)(4) social welfare organization of [Dustin Moskovitz](/people/dustin-moskovitz/) and [Cari Tuna](/people/cari-tuna/), whose donations are not tax-deductible. Its current legal name is Coefficient Giving Action Fund, following the November 2025 renaming of [Open Philanthropy](/organizations/open-philanthropy/) as Coefficient Giving. It holds EIN 81-2644663, with an [IRS](/organizations/internal-revenue-service/) ruling date of August 1, 2018, and files in care of Apercen Partners LLC at 314 Lytton Avenue, Palo Alto, the address from which the couple's private foundation, the Good Ventures Foundation, also files.[^1][^2][^3] In 2018 the *[Stanford Social Innovation Review](/organizations/stanford-social-innovation-review/)* writer [Marc Gunther](/people/marc-gunther/) listed it among the seven entities in which Tuna served "as a director or major donor," describing it as a 501(c)(4) "that supports nonpartisan advocacy."[^4] ### Officers The fund's officers and directors have included the three directors of the [Good Ventures](/organizations/good-ventures/) Foundation and the chief executives of Open Philanthropy, none of them paid by the fund. On the return for 2017 Tuna was president and director, [Holden Karnofsky](/people/holden-karnofsky/) executive director, [Divesh Makan](/people/divesh-makan/) secretary and director, and Moskovitz a director, with Tom Van Loben Sels as treasurer. [Elie Hassenfeld](/people/elie-hassenfeld/), who had cofounded [GiveWell](/organizations/givewell/) with Karnofsky, was a director in 2017 and 2018, and received 186,582 and 222,900 dollars in those years from a related organization. [Alexander Berger](/people/alexander-berger/) joined as a director on the return for 2018, when Karnofsky was styled chief executive officer. Karnofsky and Berger were each listed as co-CEO and director for 2021 and 2022, matching their titles at Open Philanthropy from June 2021, and the return for 2023 listed both as "co-CEO thru 7/23/23," with Berger as chief executive thereafter. On the return for 2024 Berger was chief executive and director and Karnofsky, who had left Open Philanthropy's staff in April 2024 and joined [Anthropic](/organizations/anthropic/) in January 2025, a director only.[^1][^5] ### Finances The fund reported 55.22 million dollars in contributions for 2016, its first year, and none for 2017. It reported contributions of 4.81 million dollars for 2018, 1.34 million for 2019, 16.0 million for 2020, 66.52 million for 2021, 48.82 million for 2022 and 77.71 million for 2023, about 270.4 million dollars over the eight years. Its expenses were 4.98 million dollars in 2016, 24.12 million in 2019, 89.32 million in 2021 and 77.51 million in 2023. From 2021 its liabilities exceeded its assets: at the end of 2021 it reported 54.06 million dollars in liabilities against 40.72 million in assets, and its net assets stood at minus 18.52 million dollars at the end of 2022 and minus 16.70 million at the end of 2023. It reported gross sales of securities of 51.37 million dollars in 2016, 63.97 million in 2021, 49.80 million in 2022 and 77.37 million in 2023.[^2] ### Real Justice PAC On October 29, 2019, the fund gave 750,000 dollars to [Real Justice PAC](/organizations/real-justice-pac/), a [San Francisco](/places/san-francisco/) hybrid PAC with a non-contribution account, which reported the receipt on its 2019 year-end report as "Other Federal Receipts" to its "NON-CONTRIBUTION ACCOUNT," listing the fund's address as 314 Lytton Avenue, Suite 200, Palo Alto. It is the only itemized receipt from the fund in Federal Election Commission records.[^6] Tuna had given Real Justice PAC 1.9 million dollars in her own name between March 2017 and April 2019.[^7] ### Lobbying The fund registered as a federal lobbying client on February 22, 2021, describing itself as a "non-profit studying and promoting effective giving for policy, advocacy and social welfare." Its first registrant, the law firm Arnold & Porter Kaye Scholer, reported 50,000 dollars in the first quarter of 2021 for work on "federal support for rapid antigen testing" and terminated the engagement in the third quarter with no further activity. Tarplin, Downs & Young reported 270,000 dollars in 2021 and a final 20,000 dollars in the first quarter of 2022 on "pandemic preparedness, innovation, supply chain, biodefense" and appropriations, naming S. 1260, the U.S. Innovation and Competition Act of 2021; the budget resolution S. Con. Res. 14; H.R. 3, the Lower Drug Costs Now Act; and H.R. 5376, the Build Back Better Act.[^8] The Kyle House Group registered the fund in April 2023 for "education and advocacy in support of Open Philanthropy," amended to "education and advocacy regarding U.S. foreign assistance policies and programs, with a focus on cost-effectiveness and innovation." It reported 170,000 dollars for the last three quarters of 2023, 90,000 dollars a quarter in 2024 and 110,000 dollars a quarter from 2025, on the House and Senate State and Foreign Operations appropriations bills, including H.R. 4665 and H.R. 8771 in 2024, H.R. 5300 and H.R. 7006 in 2025, and H.R. 8595, the National Security, Department of State, and Related Programs Appropriations Act, 2027, in 2026. Through the second quarter of 2026 the three firms had reported about 1.53 million dollars in lobbying income from the fund, and none of the filings listed artificial intelligence as an issue.[^8] [^1]: ProPublica Nonprofit Explorer, "Coefficient Giving Action Fund," EIN 81-2644663, Form 990 Part VII officer listings for fiscal years 2016 to 2024, retrieved September 23, 2026. https://projects.propublica.org/nonprofits/organizations/812644663 [^2]: ProPublica Nonprofit Explorer, "Coefficient Giving Action Fund," EIN 81-2644663, organization record and Form 990 data for fiscal years 2016 to 2023, retrieved September 23, 2026. https://projects.propublica.org/nonprofits/api/v2/organizations/812644663.json [^3]: ProPublica Nonprofit Explorer, "Good Ventures Foundation," EIN 46-1008520. https://projects.propublica.org/nonprofits/organizations/461008520 [^4]: Gunther, Marc. "Giving in the Light of Reason." *Stanford Social Innovation Review,* Summer 2018. https://ssir.org/articles/entry/giving_in_the_light_of_reason [^5]: Karnofsky, Holden. "Joining the Carnegie Endowment for International Peace." EA Forum, April 29, 2024, https://forum.effectivealtruism.org/posts/7gzgwgwefwBku2cnL/joining-the-carnegie-endowment-for-international-peace ; Mathews, Jessica. "Anthropic hired president Daniela Amodei's husband to work on the company's AI safety strategy." *Fortune,* February 13, 2025. https://fortune.com/2025/02/13/anthropic-hired-president-daniela-amodei-husband-ai-safety-responsible-scaling/ [^6]: Federal Election Commission, Schedule A receipt from "Open Philanthropy Action Fund," 750,000 dollars, October 29, 2019, reported by Real Justice PAC (C00632554) on its 2019 year-end Form 3X, filed July 7, 2020, image 202007029244274196, retrieved September 23, 2026. http://docquery.fec.gov/cgi-bin/fecimg/?202007029244274196 [^7]: Federal Election Commission, itemized receipts (Schedule A, memo entries excluded) for contributor "Tuna, Cari," two-year periods 2016 through 2026, retrieved September 23, 2026. https://api.open.fec.gov/v1/schedules/schedule_a/?contributor_name=Tuna%2C+Cari [^8]: U.S. Senate, Lobbying Disclosure Act database, client record 208642 and filings for client "Open Philanthropy Action Fund," 2021 to 2026, retrieved September 23, 2026. https://lda.senate.gov/api/v1/filings/?client_name=Open+Philanthropy+Action+Fund