Justice Owen J. Roberts, who was chairman of the American Commission for the Protection and Salvage of Artistic and Historic Monuments in War Areas-(The Roberts Commission), initiated the creation of the ALIU to support both the Roberts Commission and the Monuments Men in the immense task of recovering and restituting artworks looted by the Nazis. . Administratively the ALIU belonged to the Office of Strategic Services (OSS), which was headed by Brig. Gen. William J. Donovan. It was officially authorized on November 21, 1944. Its official mission was described as follows:It will be the primary mission of the Art Looting Investigation Unit to collect and disseminate such information bearing on the looting, confiscation and transfer by the enemy of art properties in Europe, and on individuals or organizations involved in such operations or transactions, as will be of direct aid to the United States agencies empowered to effect restitution of such properties and prosecution of war criminals.The mission of the ALIU intersected with that of other intelligence and militatry organisations that tracked Nazi assets and money and asset laundering networks of the Third Reich and its client states.
