The WAR Foundation is registered with California's Secretary of State and solicits donations — but no IRS tax-exempt determination, EIN, or Form 990 appears in federal databases. Its "AI-fueled" output is commercially available generative video spliced with voter fraud claims.

Spencer Pratt, the reality television personality who failed to advance past the June 2026 Los Angeles mayoral primary against incumbent Karen Bass, has a new project: the WAR Foundation, a California-registered entity producing AI-animated political "documentaries," soliciting donations, and selling merchandise — all without a traceable IRS tax-exempt determination on record. One early video, perpetuating unfounded voter fraud claims about California's election and depicting a dystopian Los Angeles, had accumulated 4.4 million views on X as of this week, per SFGATE.

The foundation is registered as a nonprofit entity with the California Secretary of State — filed by Pratt's campaign staffers Gabriel Mann and Briana Bilbray, with sources citing the filing date as either June 2024 or June 2025, a discrepancy unresolved in public records — but no IRS determination of tax-exempt status could be located in federal databases. No EIN and no Form 990 appear on record. The website carries a donation button and sells merchandise, including $50 baseball caps left over from Pratt's mayoral run, while also promoting products from his wife, Heidi Montag. No Form D indicating a formal securities offering appears on EDGAR.

The "AI-fueled" label deserves the same scrutiny as the nonprofit one. The foundation's output consists of AI-animated videos — the kind producible with commercially available generative tools — spliced with news clips and extended Pratt-to-camera addresses. Nothing in the public record points to proprietary technology. Pratt announced the venture in a July 7 X post — the same day he published a photograph of himself with President Donald Trump in the Oval Office — writing that the foundation will win "the war against political corruption" and advocate "for transparency, accountability and integrity," per the Washington Examiner.

The commercial entanglement is harder to untangle than the tech. Pratt's company Pratt Productions earned at least $10,000 each from 42 clients in the past year — including Amazon, Airbnb, TikTok, and Snap — through influencer marketing involving Pratt and Montag, per Variety. A nonprofit advocacy site that doubles as a vehicle promoting Montag's products is the kind of line-blurring that tends to invite IRS scrutiny, assuming an application is ever filed.

California's AB 2355, signed in 2024, requires AI-generated political ads to carry disclosure labels, but enforcement gaps exist for content distributed independently of official campaigns — precisely the category the WAR Foundation's output occupies, per the Daily Gazette. USC Annenberg professor Karen North told the Daily Gazette the content is "very easy to consume and very easy to agree with." NYU Center on Technology Policy director Scott Babwah Brennen told the Christian Science Monitor that "the whole point is to drive attention and to drive conversation."

What the WAR Foundation doesn't have, in any publicly available document: an IRS tax-exempt determination, a disclosed EIN, or filed financial disclosures. Its precise entity type — 501(c)(3) charitable or 501(c)(4) social welfare — remains unconfirmed, a distinction that is legally significant for both donor tax deductions and permissible political activity. The filing date discrepancy in California records is also unresolved. Pratt has not responded to requests for comment on funding or regulatory compliance, per SFGATE.