The Makana program is administered by the KIUC Charitable Foundation, a nonprofit organization which started in 2002. A committee of volunteer members oversees the application review process and decisions are made based on funds available and the community impact of requests made. The purpose of the foundation is to acquire, accumulate and disburse funds for charitable, scientific, education and public purposes to support our local community and organizations as permitted by Section 501 (c) (3) of the U.S. Internal Revenue Code and KIUC’s Board Policy No. 24.