Tunnel to Towers Foundation is a 501 (c) (3) nonprofit registered in the US under EIN: 02. FAQs - Tunnel to Towers Foundation. Born from the tragedy of 9/11, the Tunnel to Towers Foundation carries out its mission to "do good," by providing mortgage-free homes to Gold Star and fallen first responder families with young children and by building specially-adapted smart homes for catastrophically injured veterans and first responders.