is a Washington state non-profit corporation dedicated
to developing, communicating and implementing the principles of self-reliance. In other words, we're committed to finding ways to take our lives in positive directions, and to helping others do the same.
The Foundation has three primary goals:
To support the charitable and educational work of the Windward Center.
To facilitate the personal, professional and artistic growth of its members.
The Windward Foundation is a Private Operating Foundation.
A POF is different from a Private Foundation which is organized to manage an endowment, usually consisting of denominated assets such as stocks or bonds. A Private Foundation fulfills its tax-exempt obligations by making monetary grants to organizations which have been preapproved by the IRS for that purpose (generally speaking, groups with 501(c)(3) status.)
A Private Operating Foundation is different in that it manages property based assets which are used in direct support of an exempt purpose. In Windward's case, the Foundation owns and maintains land, buildings, tools, etc. which are used by the Windward Center to provide educational and charitable services.
Why the need for two non-profits?
The IRS has very stringent rules which govern how tax-empt organizations receive and spend money. Since the Foundation strives to help people become self-employed, some of its activities are directed at helping individuals derive personal income from what they do. The Center, on the other hand, provides transitional support for people in crisis, regardless of their monetary status. Since only the latter qualifies as a tax-exempt activity, we've structured Windward in such a way that we can show that tax-empt funds are being used properly.