The Christmas SPIRIT Foundation is a 501(c)3 tax-exempt charitable organization that works to recognize and support Christmas Spirit throughout the year, with programs such as Trees for Troops. Programs that promote Christmas Spirit for kids, families or the environment are supported. The foundation was established in 2005 as the charitable branch of the National Christmas Tree Association, a nonprofit trade association for the farm-grown Christmas Tree industry. In addition to Trees for Troops, the Christmas SPIRIT Foundation offers a contest to design a greeting card, a fund for programs/charities that promote “Christmas Spirit” all year and has provided various past programs, including college scholarships, online curriculum for teachers, hurricane relief and recycling promotion programs. The Christmas SPIRIT Foundation has been awarded the “Best in America” seal of excellence by the Independent Charities of America.