AIEF (the foundation) is the charitable organization affiliated with the american israel public affairs committee (aipac) , a NON-profit organization. AIEF provides financial resources to aipac consistent with the foundation's status as a charitable and educational 501(c)(3) organization, supporting educational programs including middle EAST research, educational materials and conferences, and leadership programs for university students, as well as sponsored trips to help educate political leaders and influentials about the importance of the united states-israel relationship.
This 501(c)(3) elected the 501(h) safe-harbor — lobbying expenditures are capped under a clear dollar formula instead of the "insubstantial part" standard.