Community foundations are tax-exempt public charities that help guide people’s philanthropy and are dedicated to improving the quality of life in the areas they serve. Individuals, families, businesses and organizations work with community foundations to create permanent charitable funds that help meet the challenges of changing times. The foundation invests and administers these funds. For donors, community foundations offer a range of charitable giving options that provide tax benefits and strategic advice about philanthropy. For the geographic region they serve, community foundations provide leadership, expertise and capital to address social issues and serve as a resource for nonprofit, civic, government and philanthropic organizations.