Marine Toys for Tots Foundation, an IRS recognized 501(c)(3) not-for-profit public charity is the fund raising, funding and support organization for the U. S. Marine Corps Reserve Toys for Tots Program. The Foundation was created at the behest of the U. S. Marine Corps and provides support in accordance with a Memorandum of Understanding with the Commander, Marine Forces Reserve, who directs the U. S. Marine Corps Reserve Toys for Tots Program. The Foundation has supported Toys for Tots since 1991.

The mission of the U.S. Marine Corps Reserve Toys for Tots Program is to collect new, unwrapped toys during October, November and December each year, and distribute those toys as Christmas gifts to needy children in the community in which the campaign is conducted