The Leona M. and Harry B. Helmsley Charitable Trust is a major American philanthropic foundation, one of the largest private foundations in the U.S. It is administered by trustees Sandor Frankel, David Panzirer, and Walter Panzirer, and operates offices in New York and South Dakota. The foundation focuses on significant grants in health (including the Crohn's Disease Program, Type 1 Diabetes Program, and Rural Healthcare Program), conservation, Jewish causes, the Israel Program (emphasizing health, safety, security, and infrastructure, with over $700 million granted to Israeli causes since 2008), the Vulnerable Children Program in sub-Saharan Africa, and New York City initiatives. It publishes audited balance sheets and Form 990-PF annually on its website. Stephanie Cuskley was appointed as the new CEO in November 2025.