Widows' & Children's Fund

Summary of Charitable Purpose and
Significant Accounting Policies

Charitable Purpose

The PBA Widows’ and Children’s Fund, Inc. (the “Fund”) provides aid and assistance to widows, widowers and eligible dependents of police officers who have lost their lives in the line of duty. Eligibility is defined as all widows, widowers and children of active police officers who lose their lives in the line of duty as the Directors may deem either worthy of or otherwise in need of relief or assistance. Benefits are determined on a yearly basis, by a majority vote of the committee established to oversee procedures. Benefits provided to eligible beneficiaries vary on a yearly basis, depending on, among other things, the availability of funds.

If you would like to donate to this 501(c)3 tax-exempt organization, please make a check payable to the NYC PBA Widows and Children's Fund, and send it to Joseph Alejandro at the Patrolmen's Benevolent Association, 125 Broad Street, 11th Floor, New York, NY 10004-2400.