The Matthew & Tracy Smith Foundation concentrates on a small number of large, mostly unrestricted gifts that support local community infrastructure and civic life in Palm Beach County, with occasional support for higher education and military/veteran-focused events. The foundation makes repeat, sizable grants to a primary community trust tied to a golf/residential community and also funds high-profile fundraising events and university general purposes.
Concentrated giving: few but large grants, repeat major grantee (two gifts to the same community trust), primarily unrestricted/general purpose support with a regional emphasis on Palm Beach County and occasional out-of-state gifts.
The Matthew & Tracy Smith Foundation is marked by repeated large general-purpose gifts to community institutions in Palm Beach County, especially West Palm Golf Community Trust Inc. The trust received $335,000 in 2025 and $330,000 in 2024, showing a clear pattern of sustained support rather than one-off project funding. Alongside that core relationship, the foundation has made sizable general-purpose gifts to the Regents of the University of Michigan, including $150,000 in 2024 and another $50,000 in 2025. Its grantmaking also reaches civic, cultural, and tribute-based efforts, with support for organizations such as Palm Beach Navy Seal Evening of Tribute and The Society of the Four Arts Inc. The foundation’s recent record suggests a preference for organizations tied to community life, local infrastructure, and selected higher-education or event-based causes, often through unrestricted support. The overall grant list is dominated by Florida recipients, but the foundation also makes grants outside the state, including to universities and community organizations in other regions.
Community infrastructure is a central theme. The foundation gave $335,000 in 2025 and $330,000 in 2024 to West Palm Golf Community Trust Inc for general purpose support. Civic and neighborhood organizations also appear in the record: Palm Beach Civic Association Inc received $21,000 in 2024 and $15,000 in 2025, and West Palm Beach Library Foundation Inc received $16,667 in both 2023 and 2024. Cultural and public-event support is another thread. The Society of the Four Arts Inc received $10,000 in 2024 and $10,000 in 2025, while Jazz at Aspen-snowmass received $15,000 in 2023. The foundation also supported environmental and family-service groups, including Loggerhead Marinelife Center Inc at $5,000 in 2024 and Adopt-a-family of the Palm Beaches Inc at $5,000 in 2023 and $2,500 in 2025.
Typical grants cluster around a modest mid-five-figure range, with p25 at $6,875, median at $12,500, and p75 at $28,250. The recent record shows both very large and relatively small awards, but many gifts are framed as general purpose support. Recipients often reappear across multiple years, including West Palm Golf Community Trust Inc, Regents of the University of Michigan, West Palm Beach Library Foundation Inc, The Society of the Four Arts Inc, and Yale-affiliated or Palm Beach-area organizations? Actually, the dataset shows repeated grants to several named groups across 2023-2025. The foundation is a private foundation, not a donor-advised fund or operating charity, and it does not fund individuals or make program-related investments.
$245K
$2.3M
$207K
$257K
Most grants fall between $7K and $28K, with a median of $13K.
25th Percentile
$7K
Median
$13K
75th Percentile
$28K
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Notable grantees: West Palm Golf Community Trust Inc, Regents of the University of Michigan, Palm Beach Navy SEAL Evening of Tribute
Grantmaking is concentrated in Florida: 64% of grants go to recipients in the foundation’s HQ state. West Palm Beach and Palm Beach appear frequently, along with Lake Worth, Juno Beach, and Jupiter. Outside Florida, the foundation has given to Ann Arbor, La Jolla, Aspen, Bozeman, and Dobbs Ferry. All recent grants in the dataset went to U.S. recipients, with no non-U.S. countries represented.
The recent grants show support for community trusts, civic associations, libraries, cultural institutions, universities, environmental organizations, and military tribute events. Many awards are labeled general purpose, including large gifts to West Palm Golf Community Trust Inc and the Regents of the University of Michigan.
The foundation’s grant-size distribution centers at $6,875 for the 25th percentile, $12,500 at the median, and $28,250 at the 75th percentile. Recent awards range from $2,500 to $335,000 in the provided list.
Florida is the top state by grant count, with 64% of grants going to recipients in the HQ state. Within Florida, recent recipients include organizations in West Palm Beach, Palm Beach, Lake Worth, Juno Beach, and Jupiter.
Yes. The recent record includes repeat grants to several organizations across multiple years, including West Palm Golf Community Trust Inc in 2024 and 2025, West Palm Beach Library Foundation Inc in 2023 and 2024, and The Society of the Four Arts Inc in 2024 and 2025.
Yes. Recent grants went to recipients in Ann Arbor, La Jolla, Aspen, Bozeman, and Dobbs Ferry, showing a regional footprint that extends beyond Florida even though the state receives most of the grants.
2026
Source: IRS Form 990-PF, fiscal year 2026.
Most recent grants reported to the IRS.
| Recipient | Location | Amount | Year | Purpose |
|---|---|---|---|---|
| GLAM4GOOD FOUNDATION | DOBBSFERRY, NY | $50,000 | 2026 | GENERAL PURPOSE |
| THE PALM BEACH POLICE & FIRE FOUNDATION INC | PALM BEACH, FL | $32,500 | 2026 | GENERAL PURPOSE |
| WEST PALM GOLF COMMUNITY TRUST INC | WEST PALM BEACH, FL | $25,000 | 2026 | GENERAL PURPOSE |
| NAVY SEAL FOUNDATION | VIRGINIA BEACH, VA | $20,000 | 2026 | GENERAL PURPOSE |
| NATIONAL NAVY SEAL MUSEUM | FORT PIERCE, FL | $20,000 | 2026 | GENERAL PURPOSE |
| PALM BEACH CIVIC ASSOCIATION INC | PALM BEACH, FL | $15,000 | 2026 | GENERAL PURPOSE |
| UC SAN DIEGO FOUNDATION | LA JOLLA, CA | $12,500 | 2026 | GENERAL PURPOSE |
| YELLOWSTONE CLUB COMMUNITY FOUNDATION | BOZEMAN, MT | $10,000 | 2026 | GENERAL PURPOSE |
| THE SOCIETY OF THE FOUR ARTS INC | PALM BEACH, FL | $10,000 | 2026 | GENERAL PURPOSE |
| SOUTH FLORIDA PGA FOUNDATION | WEST PALM BEACH, FL | $10,000 | 2026 | GENERAL PURPOSE |
| ROBIN HOOD | NEW YORK, NY | $10,000 | 2026 | GENERAL PURPOSE |
| TEMPLE EMANU-EL OF PALM BEACH INC | PALM BEACH, FL | $9,435 | 2026 | GENERAL PURPOSE |
| ADOPT-A-FAMILY OF THE PALM BEACHES INC | LAKE WORTH, FL | $5,500 | 2026 | GENERAL PURPOSE |
| LOGGERHEAD MARINELIFE CENTER | JUNO BEACH, FL | $5,000 | 2026 | GENERAL PURPOSE |
| FRIENDS OF RECREATION | PALM BEACH, FL | $4,000 | 2026 | GENERAL PURPOSE |
| OXBRIDGE ACADEMY OF THE PALM BEACHES | WEST PALM BEACH, FL | $4,000 | 2026 | GENERAL PURPOSE |
| TOWN OF PALM BEACH UNITED WAY INC | PALM BEACH, FL | $1,000 | 2026 | GENERAL PURPOSE |
| GLENVILLE CASHIERS RESCUE SQUAD | CASHIERS, NC | $500 | 2026 | GENERAL PURPOSE |
| LIVE LIKE BELLA FOUNDATION | CORAL GABLES, FL | $400 | 2026 | GENERAL PURPOSE |
| WEST PALM GOLF COMMUNITY TRUST INC | WEST PALM BEACH, FL | $335,000 | 2025 | GENERAL PURPOSE |
| PALM BEACH NAVY SEAL EVENING OF TRIBUTE | PALM BEACH, FL | $129,700 | 2025 | GENERAL PURPOSE |
| REGENTS OF THE UNIVERSITY OF MICHIGAN | ANN ARBOR, MI | $50,000 | 2025 | GENERAL PURPOSE |
| GLAM4GOOD FOUNDATION | DOBBSFERRY, NY | $50,000 | 2025 | GENERAL PURPOSE |
| FRIENDS OF RECREATION | PALM BEACH, FL | $15,000 | 2025 | GENERAL PURPOSE |
| PALM BEACH CIVIC ASSOCIATION INC | PALM BEACH, FL | $15,000 | 2025 | GENERAL PURPOSE |
| UC SAN DIEGO FOUNDATION | LA JOLLA, CA | $12,500 | 2025 | GENERAL PURPOSE |
| THE SOCIETY OF THE FOUR ARTS INC | PALM BEACH, FL | $10,000 | 2025 | GENERAL PURPOSE |
| THE PALM BEACH POLICE & FIRE FOUNDATION INC | PALM BEACH, FL | $7,500 | 2025 | GENERAL PURPOSE |
| OXBRIDGE ACADEMY OF THE PALM BEACHES | WEST PALM BEACH, FL | $3,000 | 2025 | GENERAL PURPOSE |
| ADOPT-A-FAMILY OF THE PALM BEACHES INC | LAKE WORTH, FL | $2,500 | 2025 | GENERAL PURPOSE |
| WEST PALM GOLF COMMUNITY TRUST INC | WEST PALM BEACH, FL | $330,000 | 2024 | GENERAL PURPOSE |
| REGENTS OF THE UNIVERSITY OF MICHIGAN | ANN ARBOR, MI | $150,000 | 2024 | GENERAL PURPOSE |
| PALM BEACH CIVIC ASSOCIATION INC | PALM BEACH, FL | $21,000 | 2024 | GENERAL PURPOSE |
| WEST PALM BEACH LIBRARY FOUNDATION INC | WEST PALM BEACH, FL | $16,667 | 2024 | GENERAL PURPOSE |
| UC SAN DIEGO FOUNDATION | LA JOLLA, CA | $12,500 | 2024 | GENERAL PURPOSE |
| THE SOCIETY OF THE FOUR ARTS INC | PALM BEACH, FL | $10,000 | 2024 | GENERAL PURPOSE |
| YELLOWSTONE CLUB COMMUNITY FOUNDATION | BOZEMAN, MT | $10,000 | 2024 | GENERAL PURPOSE |
| LOGGERHEAD MARINELIFE CENTER INC | JUNO BEACH, FL | $5,000 | 2024 | GENERAL PURPOSE |
| OXBRIDGE ACADEMY OF THE PALM BEACHES | WEST PALM BEACH, FL | $3,000 | 2024 | GENERAL PURPOSE |
| REGENTS OF THE UNIVERSITY OF MICHIGAN | ANN ARBOR, MI | $50,000 | 2023 | GENERAL PURPOSE |
| WEST PALM BEACH LIBRARY FOUNDATION INC | WEST PALM BEACH, FL | $16,667 | 2023 | GENERAL PURPOSE |
| JAZZ AT ASPEN-SNOWMASS | ASPEN, CO | $15,000 | 2023 | GENERAL PURPOSE |
| UC SAN DIEGO FOUNDATION | LA JOLLA, CA | $12,500 | 2023 | GENERAL PURPOSE |
| YELLOWSTONE CLUB COMMUNITY FOUNDATION | BOZEMAN, MT | $10,000 | 2023 | GENERAL PURPOSE |
| ADOPT-A-FAMILY OF THE PALM BEACHES INC | LAKE WORTH, FL | $5,000 | 2023 | GENERAL PURPOSE |
| YOUNG MENS CHRISTIAN ASSOCIATION OF THE PALM BEACHES INC | WEST PALM BEACH, FL | $3,000 | 2023 | GENERAL PURPOSE |
| TIPSY TURTLE FOUNDATION | JUPITER, FL | $3,000 | 2023 | GENERAL PURPOSE |
GENERAL PURPOSE
UC SAN DIEGO FOUNDATION
$12,500GENERAL PURPOSE
SOUTH FLORIDA PGA FOUNDATION
$10,000GENERAL PURPOSE
TEMPLE EMANU-EL OF PALM BEACH INC
$9,435GENERAL PURPOSE
LOGGERHEAD MARINELIFE CENTER
$5,000GENERAL PURPOSE
FRIENDS OF RECREATION
$4,000GENERAL PURPOSE
OXBRIDGE ACADEMY OF THE PALM BEACHES
$4,000GENERAL PURPOSE
GLENVILLE CASHIERS RESCUE SQUAD
$500GENERAL PURPOSE
PALM BEACH NAVY SEAL EVENING OF TRIBUTE
$129,700GENERAL PURPOSE
REGENTS OF THE UNIVERSITY OF MICHIGAN
$50,000GENERAL PURPOSE
FRIENDS OF RECREATION
$15,000GENERAL PURPOSE
UC SAN DIEGO FOUNDATION
$12,500GENERAL PURPOSE
OXBRIDGE ACADEMY OF THE PALM BEACHES
$3,000GENERAL PURPOSE
REGENTS OF THE UNIVERSITY OF MICHIGAN
$150,000GENERAL PURPOSE
UC SAN DIEGO FOUNDATION
$12,500GENERAL PURPOSE
LOGGERHEAD MARINELIFE CENTER INC
$5,000GENERAL PURPOSE
OXBRIDGE ACADEMY OF THE PALM BEACHES
$3,000GENERAL PURPOSE
REGENTS OF THE UNIVERSITY OF MICHIGAN
$50,000GENERAL PURPOSE
YOUNG MENS CHRISTIAN ASSOCIATION OF THE PALM BEACHES INC
$3,000GENERAL PURPOSE
TIPSY TURTLE FOUNDATION
$3,000GENERAL PURPOSE