The El Sauzal Orphanage is a Mexican corporation (Hogar Para Niños Necesitados Del Sauzal A.C.), and because it is not incorporated in the United States as a non profit organization, donations made by American citizens directly to the Orphanage are not recognized by the I.R.S.  Many churches, organizations, and individuals that do not require a tax deduction give directly to the Orphanage.  They are encouraged to do so, which helps them maintain a personal relationship with the children and the Orphanage staff.

The El Sauzal Foundation, Inc. is a non profit 501 (c)(3) California corporation established by friends of the Orphanage in the United States to help raise funds for the Orphanage.   Donations received by the Foundation are used to supplement the Orphanage's daily needs that have not yet been attained.  The Orphanage has been operating for several years with a deficit budget, trusting in God to provide for their needs.  The Foundation is not yet a member, but adheres to the Standards of Responsible Stewardship as established by the Evangelical Council for Financial Accountability.   (See Foundation, friends of the Orphanage.)