The Foundation is an IRS 501(c)(3) tax exempt organization. It was founded in 1992 and supports projects which protect the heritage of the activity and contribute to its growth, emphasizing the social, physical, and mental benefits of square dancing. The Foundation will also increase the public awareness of the activity by showing the fun and fellowship that makes square dancing a popular recreation. The Foundation is a legal entity through which money is raised to carry out specified goals and objectives.