Funds of the San Diego Kiwanis Club Foundation must be used for charitable, educational, religious or other youth related activities, as provided by the Bylaws of the Kiwanis Club and the Foundation, and must also be consistent with provisions of the Internal Revenue Code and the California Revenue and Taxation Code to preserve the Foundation’s tax-exempt status.  These are general guidelines – reasonable variations may be considered by the Foundation Trustees.

• Funds should be used primarily for charitable purposes involving the Club, Club teams and Club members, rather than being a conduit for contributions to other worthy community causes.
• Generally, priority should be given to using funds for projects where the assistance of other agencies is not readily available.
• To permit maximum use of funds granted, emphasis should be more on donations to groups and less on individuals.
• Generally, funds should be applied to advance the goals, aims or objectives of the individual or group donee, rather than be used for administrative expenses.
• A specific objective for the use of funds is more desirable that a broader one.
• The use of funds should be limited primarily to the geographic area of the County of San Diego, but may be applied to other geographic locations as determined by the Foundation Trustees.
• Donation recipients should be required to provide public recognition of the fact that the Club and Foundation are the source of the donation when feasible; this is particularly the case when capital donations are made and a plaque of acknowledgment may be appropriate. The Club and Foundation may be reluctant to make a contribution where this is not possible.
• Scholarship awards will be made under the supervision of the Scholarship Team, following the Foundation’s criteria and guidelines.
• Funds may not be given to or used for individual Club or Foundation members or their relatives.
• Except in unusual circumstances, contributions to government agencies should be avoided.
• Contributions for capital improvements should be infrequent.