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===The Letterman Foundation for Courtesy and Grooming=== '''The Letterman Foundation for Courtesy and Grooming''' (LFCG) was an American private [[Foundation (charity)|foundation]] whose president and primary contributor was David Letterman. Its treasurer was Fred Nigro, who has appeared on ''[[Late Show with David Letterman]]'', where he has been identified as Letterman's accountant. The foundation operated out of Nigro's Los Angeles offices. LFCG was founded in August 1993 as the DL Foundation. Since at least 2001, LFCG was known as the American Foundation for Courtesy and Grooming, until it assumed its current name, in 2011.<ref name="2011caci">{{cite web| title= Return of Private Foundation (Form 990-PF)| url= http://990s.foundationcenter.org/990pf_pdf_archive/223/223250026/223250026_201112_990PF.pdf |work= Certificate of Amendment of Certificate of Incorporation |pages=25β26 | accessdate= August 30, 2013 | quote= ...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}}</ref> 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.<ref name="fdncenter">{{cite web| url=http://dynamodata.fdncenter.org/990s/990search/ffindershow.cgi?id=DLFO001 | title=Entry for the LFCG | publisher=The Foundation Center | accessdate= December 4, 2012| format= PDF |work=[[Form 990]]-PF, Part V, Item 1(b) ("Adjusted Qualifying Distributions")}}</ref>
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