The Leona M & Harry B Helmsley Charitable Trust, 230 Park Ave, Rm 659, New York, NY 10017, US

Established in 1924, the New York Community Trust specializes in grant making programs. The trust has formal grant making in four areas: arts, education and the humanities; children, youth, and families; community development and environment; and health and special needs. Grants from the programs are made almost exclusively in New York City. Grants to organizations outside of New York are typically made from donor-advised or designated funds. Donors to the trust can choose from four kinds of funds: unrestricted funds, field-of interest funds, designated funds and donor-advised funds. Funds can be started with a minimum of $5,000 and can be set up in one of the trust s 14 trustee banks or its corporate affiliate, Community Funds, Inc. They can also be set up to take advantage of a number of deferred giving options and to provide current tax benefits, as well as during a lifetime or by will.

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