The foundation was set up by Christopher's parents to provide a focal point for all the groups and individuals that expressed an interest in raising money in Christopher's name. It is very important to everyone involved that the tragedy of Christopher's death be turned into something positive and to do whatever they can to help prevent this from happening to other children in the future.
The Christopher Court Foundation is based on a Donor Advised Fund managed by the Philadelphia Foundation. As such it is classed as a charitable organization and fully 501(c)(3) compliant. All donations to the fund are eligible for tax deductions and employer donation matching. The Philadelphia Foundation's tax ID (EIN) is 23-1581832. The Donor Advised Fund was chosen in preference to setting up a dedicated 501(c)(3) for a number of reasons:
- The Philadelphia Foundation is a well known and respected organization
- The administrative costs for a fund are lower than those of a 501(c)(3) charity because they are shared across all the funds managed by the Philadelphia Foundation
- The Philadelphia Foundation vets all grant recipients to ensure they are legitimate and meet strict requirements
- There is full transparency of the funds accounts
For a comparison between setting up a 501(c)(3) organization and a donor advised fund, see this comparison chart from the Philadelphia Foundation.