THE CALEDONIAN FOUNDATION USA was incorporated under New York State law on March 15, 1976, as a nonprofit organization for the purpose of building support in the United States for Scottish Opera and the Theatre Royal in Glasgow.

Broadly stated, its purpose is to preserve and strengthen the traditional bonds between Scotland, Canada, and the United States. Its specific purpose, as stated in its charter, is "...to preserve and promote the music, arts and culture of Scotland, to educate the public in this regard, to disseminate information about Scottish music and performers in the United States and Scotland, and to furnish financial support for (a) opera houses, theatre and concert halls, music schools and centers, for the performance of music in Scotland; (b) Scottish music companies and singers in the United States and Scotland; and (c) Scottish students studying music in the United States and American students studying music in Scotland."

The Foundation has supported, through the dissemination of information and through grants, the following Scottish Opera and the Theatre Royal in Glasgow, Balnain House in Inverness, the Edinburgh Festival Theatre and Abbotsford - Home of Sir Walter Scott.

All persons who are interested in Scotland, its culture and its heritage, are invited to become contributors. They will receive "Caledonian News," advance information regarding trips to Scotland; are invited to special events in this country and abroad; and receive preferred rates and preferred seating at Scottish Opera and at other performances and special events.

All contributions are fully tax-deductible and are applied directly to the Foundation's projects. The board of trustees and advisory council are all volunteers. The Foundation is a private nonprofit corporation and has been ruled to be exempt from Federal Income Tax under 501(c)(3) of the Internal Revenue Code.