The Albert Ellis Institute was incorporated in New York City on April 2, 1959 under the name The Institute for Rational Living, Inc. The original Incorporators were Albert Ellis, Ph.D.; Paul Ellis; Robert Harper, Ph.D.;Michael Feinstein and Martin Wallace.
On December 15, 1967 the University of the State of New York and the State Education Department granted a charter to the Center for Emotional Education, the successor corporation to the Institute for Rational Living. This charter has been amended several times most recently on June 14, 1996 on which date the name of the corporation was changed to the Albert Ellis Institute.
While the Institute and its predecessor companies had originally been incorporated under New York State’s Not-For-Profit Corporation law, it was on August 29, 1968 that the Internal Revenue Service issued a formal determination letter certifying the Institute’s exemption from tax under Section 501(c)3 of the Internal Revenue Code. On an annual basis, the Institute’s accounts are reviewed and certified by an external independent auditor and reports submitted to the Internal Revenue Service (Form 990).