Public charities are the recipients of most foundation and corporate grants.
But some public charities also raise money and make grants . Examples of local public charities which give grants are the Angel Charity for Children, Inc. and the Tucson Conquistadores. Private foundations , in contrast, typically draw their funds from a single source, either an individual, a family, or a company. As a result, different regulations and rules of taxation apply to the two types of entities. Gifts to public charities are commonly eligible for maximum income tax deductibility, whereas those to private foundations are limited in this respect.