A Gift of Life, The Heart and Lung Transplant Support Group, Inc. was formed on August 21, 1992, by a small group of people who wanted to provide temporary financial assistance to Heart and Lung transplant recipients or individuals waiting for a heart or lung transplant. The corporation accepts tax deductible charitable contributions and engages in fundraising activities on behalf of patients in the Heart and Lung Transplant Program at New York Presbyterian Hospital for the purposes of offering temporary financial assistance to patients in the following areas that relate directly to the participation in the Heart and Lung Transplant program: medications, transportation, parking, relocation, medical bills, and temporary cost of living expenses. A Gift of Life also engages in educational and informational activities on behalf of the corporation to raise awareness of the importance of organ donation.