Kiwanis Club of Moraga Valley (the Club) is a chartered member club of Kiwanis International. The Club was incorporated as a nonprofit public benefit corporation in the State of California in November 1981, and has tax-exempt status under Section 501(c)(4) of the Internal Revenue Code. The Club operates under bylaws approved by Kiwanis International (current version is dated December 20, 2002). Since formation in 1981, the Club has been conducting day-to-day affairs consistent with Kiwanis International regulations, policies and guidelines.  

Kiwanis Club of Moraga Valley Foundation (the Foundation) is a nonprofit public benefit corporation organized exclusively for charitable purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1986. The Foundation was incorporated in the State of California on May 15, 2007.

The mission of the Foundation is to assist persons in need, particularly young people; to assist worthy youth in attaining vocational and educational excellence through scholarships and other means; to provide financial support for programs benefiting seniors, children, the handicapped and local youth programs; to fund specific community service programs and projects; to provide relief to needy families; and to support other organizations that are organized for charitable, scientific research or educational purposes.

The Foundation was established as an affiliate of the Club in order to conduct charitable operations separate from the Club's administrative activities. This affords donors to the Foundation's charitable programs maximum tax benefits available under the Internal Revenue Code (Section 501(c)(3)). The intention is to offer benefactors to the Foundation all possible incentives to donate to the Foundation's charitable programs.

The Foundation is focused on issues that involve:

The Club is focused on all other issues, such as:

Because the Kiwanis Club of Moraga Valley and the Kiwanis Club of Moraga Valley Foundation are separate legal entities, each entity is administered separately. The Foundation is governed by a board of directors which is identical to the board of the Club. Generally, the Foundation Board meets monthly, immediately following the Club Board, and the scope of discussions is entirely separate. Records for Foundation and Club activities are maintained separately.