Over the last few decades, it has become more common for businesses to think of their support of non-profit organizations as an extension of marketing rather than philanthropy. Thus for-profit controlled foundations usually have the parent company's name as part of their name.
Across the United States, a number of non-profit cemeteries have created foundations to support the care of the cemeteries. This is a way for the cemeteries to encourage community involvement and, in many cases, make up for endowment (perpetual) care funds that do not produce enough income to maintain the cemeteries to the desired standards. Southern California has two notable exceptions to the usual cemetery-related foundations: The Forest Lawn Foundation and the Rose Hills Foundation.
The AS&F Foundation, as explained in the history section, has received all of its funding from private sources. Although it originally carried the "Forest Lawn" name, it is entirely independent of the Forest Lawn Memorial-Parks and Mortuaries.
The Rose Hills Foundation, which provides wonderful support to Southern California organizations, was formed from the sale of the non-profit Rose Hills cemetery to the Loewen Group, a for-profit, publicly traded operator of cemeteries and mortuaries. Loewen emerged from bankruptcy as The Alderwoods Group which later merged into Houston based Service Corporation International (NYSE: SCI), another publicly traded operator of cemeteries and mortuaries.
Over time, more and more people began to perceive that the Forest Lawn Foundation was a simple marketing extension of Forest Lawn Memorial-Parks & Mortuaries. There was not recognition of the non-profit status of Forest Lawn® Memorial-Park Association, owner and operator of the Forest Lawn® cemeteries or of the independence of Forest Lawn Foundation. After considerable thought, the Trustees of the Foundation decided to rename the organization to the AS&F Foundation to increase awareness of the Foundation's independence.