Giving Tree NYC is a tax-exempt New York non-profit corporation that runs the musical band, The Giving Tree. The Giving Tree Foundation is a charitable expression of Giving Tree NYC. Contributions to Giving Tree NYC and to The Giving Tree Foundation are tax-deductible to the extent permitted by law.

The band, The Giving Tree, donates all of its net earnings to The Giving Tree Foundation. "Net earnings" include what we get paid to play gigs, what people donate directly to The Giving Tree Foundation, and what we earn selling The Giving Tree T-shirts, hats, and CDs, less only "reasonable and necessary" expenses.