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.[5][6][3][7][8] 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.[8]
The foundation also operates the Let Us Do Good Village, a 100-home area in Land O'Lakes, Florida, explicitly for veterans, first responders and their families.[9]