Rotary International and The Rotary Foundation are separate legal entities that comply with the laws and accounting standards of the countries in which they operate.  Philosophically and practically, however, they function as one organization.
As a global organization that operates in almost every country of the world and in 29 currencies, Rotary takes stewardship of its funds very seriously.  Stewardship begins as funds are received around the world through its prudent investment and continues as funds are spent to provide life-changing and sustainable grants, and programs and services for members.
You as a Rotary member support Rotary International with your dues, and the Rotary Foundation through your voluntary contributions.   We Rotarians are passionate about making positive, lasting changes at home and abroad.  Clubs and districts direct the funds provided by the Foundation into grants that serve humanity.  Rotary is well positioned to remain the world's foremost membership and service organization while continuing to serve members.  Be proud to be a Rotarian.