Organizations recognized as tax-exempt under Internal Revenue Code 501(c)(3) are eligible to apply for Foundation grants. Public governmental institutions such as universities are included in this definition. Organizations must also be determined not to be private foundations under Internal Revenue Code 509. No grants are made to individuals. 

With few exceptions, only organizations with principal operations in the United States and its territories are eligible for funding. Within the United States, there is no geographic limitation to the Foundation's grantmaking.