Tunnel to Towers Foundation

The Tunnel to Towers Foundation is a charitable organization founded in tribute to New York Fire Department firefighter Stephen Siller, who was killed on September 11, 2001, during the September 11 attacks. The foundation operates as a tax-exempt 501(c)(3) non-profit organization and helps families of September 11, first responders and veterans rebuild in part from funds raised through nationwide charity runs. The foundation currently faces controversy for funneling money raised ostensibly for families of September 11 first responders to instead provide financial assistance to former New York mayor Rudy Giuliani.

The foundation also operates the Let Us Do Good Village, a one hundred-home area in Land O'Lakes, Florida explicitly for veterans, first responders and their families.