High Quality Content by WIKIPEDIA articles! The American Law Institute (ALI) was established in 1923 to promote the clarification and simplification of United States common law and its adaptation to changing social needs. The ALI drafts, approves, and publishes Restatements of the Law, Principles of the Law, model codes, and other proposals for law reform. The ALI is headquartered in Philadelphia, Pennsylvania, near the Drexel University Earle Mack School of Law and University of Pennsylvania Law School.