A private foundation like Biddle Memorial Foundation, is sometimes called a non-operating foundation, receives most of its income from investments and endowments. This income is used to make grants to other organizations, rather than being disbursed directly for charitable activities. Private foundations are defined in the Internal Revenue Code under section 509(a) as 501(c)(3) organizations which do not qualify as public charities. A private operating foundation is a private foundation that devotes most of its earnings and assets directly to the conduct of its tax exempt purposes, rather than to making grants to other organizations for these purposes. Private operating foundations are defined in the Internal Revenue Code under section 4942(j)(3).

This website is maintained by the Biddle Memorial Foundation. The Foundation is a not for profit corporation organized under the laws of the state of Indiana and is recognized by the U.S. government as a tax-exempt educational organization under Section 501(c)(3) of the Internal Revenue Code. All contributions received from residents of the United States are tax deductible to the extent permitted by law. The Biddle Memorial Foundation has no paid employees and is made possible by the efforts of the members who contribute their time, skill, and money to enhance the quality of life in our community. If you found this site useful and wish to help defray the expenses of our work, contributions are deeply appreciated.