The Letterman Foundation for Courtesy and Grooming

The Letterman Foundation for Courtesy and Grooming (LFCG) is an American private foundation whose president and primary contributor is David Letterman. Its treasurer is Fred Nigro, who has appeared on Late Show with David Letterman, where he has been identified as Letterman's accountant. The foundation operates out of Nigro's Los Angeles offices.

History
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.

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.

Selected recipients
The following is a partial list of organizations receiving grants from the foundation, based on tax forms from 2001 through 2004, available via the Foundation Center.

Indianapolis
The largest LFCG beneficiary by far is Child Advocates of Indianapolis, Indiana, a CASA affiliate. From 2001 through 2004, the organization received donations each year of between $194,000 and $290,000, with a four-year total of nearly $950,000 (over a third of LFCG's total contributions during those years). Other recipients in Indianapolis include:
 * Broad Ripple High School (Letterman's alma mater)
 * Indianapolis Art Center
 * Indiana Historical Society
 * Indiana School for the Deaf
 * Riley Children's Foundation

Montana
LFCG has donated to various organizations in Montana, including:
 * Montana Wilderness Association

Universities
LFCG has donated to several universities:
 * Ball State University (Letterman's alma mater)
 * Butler University
 * Case Western Reserve University
 * Cornell University
 * Rutgers University

Celebrity-affiliated organizations
LFCG has contributed to various foundations associated with celebrities, including:
 * Earnhardt Family Foundation
 * Michael J. Fox Foundation
 * The Larry King Cardiac Foundation
 * Paul Newman's Hole in the Wall Gang Camp

Other organizations
Other recipients include:


 * American Cancer Society
 * American Foundation for Suicide Prevention
 * American Red Cross
 * Congregation Beit Simchat Torah of New York City
 * Doctors without Borders
 * Juvenile Diabetes Research Foundation
 * New York-Presbyterian Hospital
 * Retinitis Pigmentosa International
 * Salvation Army
 * Shoes That Fit of Claremont, California
 * World Vision