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        <ExplanationTxt>The Company is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code of 1986. The Company believes that it has taken no significant uncertain tax positions.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part V, Line 2a</FormAndLineReferenceDesc>
        <ExplanationTxt>There are 30 employees in total, 29 of whom are located in the United Kingdom. The sole U.S. employee was reported on the Form W-3.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>ROBERT TJIAN, A DIRECTOR, AND DR. RANDY SCHEKMAN, AN OFFICER, HAVE A BUSINESS RELATIONSHIP.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The members of eLife are Howard Hughes Medical Institute and Wellcome Trust. Each member has the power to appoint one member of the Board of Directors of eLife. Certain governance decisions require unanimous consent of the members and include, but are not limited to, the following: amendment to articles of incorporation or bylaws; election of additional members; change to number of directors; appointment or removal of a director; and filling the vacancy of a director position.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 was prepared by eLife's independent accounting firm and was reviewed by senior management and the Audit Committee. Prior to filing the Form 990 with the IRS, a copy of Form 990 was provided to each board member.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>eLife has a conflict of interest policy that requires directors, officers and other employees to disclose interests that may give rise to a conflict. eLife monitors the policy by requiring individuals to complete an annual questionnaire that requires disclosure of any potential conflicts of interest.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Compensation decisions are made by individuals that are independent with respect to the individual receiving the compensation. The Board obtains and relies on comparability data in establishing the compensation for its officers. Compensation is approved in advance of payment, and the decisions are documented in the board minutes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>eLife does not make its governing documents and conflict of interest policy available to the general public unless there is a legal obligation to do so. Our audited financial statements are available from the UK companies registry.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part Xi, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Foreign Currency Translation Adjustment ($162,575)</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>