A 501© 3 organization is exempt from federal tax and to which tax deductible contributions may be made. Friendship Trays of Charlotte, North Carolina is a modern day version of Meals on Wheels. Friendship Trays is a public charity organization that derives its support primarily from a broad local donor base. For the past several years, it has been my honor to provide assistance to this worthy organization. Back in 1976, they started with just a handful of volunteers and delivered meals to 6 elderly residents who were home bound. Friendship Trays delivers about “750 meals daily to elderly, handicapped, and convalescing individuals who are unable or physically restricted in their mobility and unable to prepare or secure their own meals.” (Friendship Trays, 2009) Meals are delivered to individuals who reside in the Charlotte area or proximity of the distribution center and are reached by a fleet of drivers. Meals are filing and nutritious, delivered at noon time and similar to what could be expected at dinner time.