Seven Pillars Institute for Global Finance and Ethics (SPI) is an independent, not-for-profit think tank based in Kansas City, Missouri. Founded in 2010 by Kara Tan Bhala, the institute is authorized under Section 501(c)(3) of the United States Internal Revenue Code and is a nonsectarian and nonpartisan research and educational organization. Touted as the first and only think tank of its kind, a large part of the institute's work is to provide education on ethics and its application in every area of finance. In addition, the institute offers analysis and opinions on ethical issues in finance.