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        <ExplanationTxt>THE FOUNDATION BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2025 AND 2024, IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, "INCOME TAXES," WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS.</ExplanationTxt>
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        <ExplanationTxt>SINCE 1989, THE ELIE WIESEL FOUNDATION HAS SPONSORED THE PRIZE IN ETHICS ESSAY CONTEST. THIS COMPETITION IS DESIGNED TO CHALLENGE COLLEGE STUDENTS TO ANALYZE URGENT ETHICAL ISSUES CONFRONTING THEM IN TODAY'S COMPLEX WORLD. THE SCHOLARSHIPS RANGE FROM $1,500 TO $12,500. THE ESSAYS ARE READ BY A COMMITTEE OF DISTINGUISHED PROFESSIONALS AND THE FELLOWS ARE SELECTED BY A JURY AFTER ASSESSMENT BY THE READERS' COMMITTEE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE THE ELIE WIESEL FOUNDATION, INC. SHALL BE S. ELISHA WIESEL AND TWO PERSONS DESIGNATED BY S. ELISHA WIESEL WHO MAY OR MAY NOT BE SERVING AS MEMBERS OF THE BOARD OF DIRECTORS FROM TIME TO TIME.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE THE ELIE WIESEL FOUNDATION, INC. SHALL BE S. ELISHA WIESEL AND TWO PERSONS DESIGNATED BY S. ELISHA WIESEL WHO MAY OR MAY NOT BE SERVING AS MEMBERS OF THE BOARD OF DIRECTORS FROM TIME TO TIME. ANY MEMBER SHALL CEASE TO BE A MEMBER UPON SUCH MEMBER'S DEATH OR PERMANENT INCAPACITY AS DETERMINED IN GOOD FAITH BY THE OTHER MEMBERS AFTER CONSULTATION WITH MEDICAL PROFESSIONALS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DIRECTORS WILL BE ELECTED BY THE MEMBERS AT THE ANNUAL MEETING OF THE MEMBERS. ANY DIRECTOR MAY BE REMOVED, WITH OR WITHOUT CAUSE, BY THE MEMBERS.</ExplanationTxt>
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        <ExplanationTxt>FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT. THE DRAFT FINANCIAL STATEMENTS AND FORM 990 ARE FIRST REVIEWED INTERNALLY BY THE FINANCE COMMITTEE. ONCE THE FINANCE COMMITTEE HAS COMPLETED ITS REVIEW, THE DRAFTS ARE DISCUSSED WITH THE INDEPENDENT AUDIT TEAM, AND ANY NECESSARY REVISIONS ARE INCORPORATED. AFTER THE FINANCE COMMITTEE AND AUDIT TEAM HAVE FINALIZED THE DRAFT FINANCIAL STATEMENTS AND FORM 990, THEY ARE PRESENTED TO THE BOARD OF DIRECTORS AT A DULY CONVENED BOARD MEETING. THE BOARD REVIEWS THE DOCUMENTS, AND UPON SATISFACTION, FORMALLY VOTES TO APPROVE THE FINANCIAL STATEMENTS AND FORM 990. FOLLOWING BOARD APPROVAL, THE APPROPRIATE OFFICERS EXECUTE THE REQUIRED SIGN-OFF.</ExplanationTxt>
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        <ExplanationTxt>COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY DURING THE YEAR-END BOARD OF DIRECTORS MEETING, TYPICALLY HELD IN JANUARY OF THE FOLLOWING YEAR (E.G., THE 2025 REVIEW IS CONDUCTED IN JANUARY 2026). BOARD MEMBERS DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS, AND ANY NECESSARY ACTIONS ARE DOCUMENTED IN THE MEETING MINUTES.</ExplanationTxt>
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        <ExplanationTxt>2025 WAS THE FIRST YEAR THE ORGANIZATION HIRED AN EXECUTIVE DIRECTOR, WHO BEGAN DURING THE THIRD QUARTER OF THE YEAR. COMPENSATION WAS ESTABLISHED THROUGH DISCUSSIONS BETWEEN THE BOARD OF DIRECTORS, THE EXECUTIVE SEARCH FIRM, AND THE EXECUTIVE DIRECTOR, USING COMPARABILITY DATA OBTAINED DURING THE SEARCH AND HIRING PROCESS.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON ITS WEBSITE AND ARE ALSO PUBLICLY REPORTED THROUGH THE CHAR500 FILING AND CANDID. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>