The Letterman Foundation for Courtesy and Grooming

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The Letterman Foundation for Courtesy and Grooming
FormationAugust 1993; 27 years ago (1993-08)
Legal statusNot-for-profit foundation
  • Los Angeles
LeaderDavid Letterman
Formerly called
The DL Foundation, American Foundation for Courtesy and Grooming

The Letterman Foundation for Courtesy and Grooming (LFCG) is a private foundation whose president and primary contributor is David Letterman. The foundation's treasurer is Fred Nigro, who has appeared on Late Show with David Letterman where he has been identified as Letterman's accountant. The foundation operates out of Nigro's Los Angeles, California offices.


LFCG was founded in August 1993 as The DL Foundation; since at least 2001, LFCG had been known as the American Foundation for Courtesy and Grooming, the name it had had when it assumed its current name in 2011.[1]

According to LFCG's tax returns (Form 990-PF), made available by the Foundation Center, for the years from 2001 through 2011, LFCG donated a total of over $9.2 million to various foundations and other organizations.[2]

During 2005, the net proceeds from online purchases of Explod-O-Pop Popcorn benefited LFCG.[3]


The following is a partial list of organizations receiving grants from the foundation, based on tax forms from 2001 through 2004, available via The Foundation Center.[2]

Indianapolis-based organizations[edit]

The largest LFCG beneficiary by far is Child Advocates of Indianapolis, Indiana, a CASA affiliate — from 2001 through 2004, the organization received donations each year of between $194,000 – $290,000, with a four-year total of nearly $950,000 (over a third of LFCG's total contributions during those years).[2] Other recipients in Indianapolis include:[2]

Montana-based organizations[edit]

LFCG has donated to various organizations in Montana, including:[2]


LFCG has donated to several universities:[2]

Celebrity-affiliated organizations[edit]

LFCG has contributed to various foundations associated with celebrities, including:[2]

Other organizations[edit]

Other recipients include:[2]


  1. ^ "Return of Private Foundation (Form 990-PF)" (PDF). Certificate of Amendment of Certificate of Incorporation. pp. 25–26. Retrieved 2013-08-30. ...That the Certificate of Incorporation was filed by the Secretary of State of New York on the 26th day of August 1993 under the not-for-profit Corporation Law under the original name THE DL FOUNDATION....Paragraph FIRST of the Certificate of Incorporation, relating to the name of the corporation, is hereby amended to read as follows: FIRST: The name of the corporation shall be: THE LETTERMAN FOUNDATION FOR COURTESY AND GROOMING
  2. ^ a b c d e f g h "Entry for the LFCG" (PDF). Form 990-PF, Part V, Item 1(b) ("Adjusted Qualifying Distributions"). The Foundation Center. Retrieved 2012-12-04.
  3. ^ "Explod-O-Pop Popcorn". CBS. 2005. Archived from the original on 2005-02-06.

External links[edit]