Giving occurs primarily in areas of company operations in Colorado, Florida, Indiana, Illinois, Iowa, Louisiana, Maine, Mississippi, Missouri, New Jersey, New Mexico, Ohio, Pennsylvania, Texas, and West Virginia. Applicants must have 501(c)3 tax-exempt status. For a list of company locations see: https://www.pennentertainment.com/locations?=&referrerPageUrl=https%3A%2F%2Fwww.pennentertainment.com%2Fcorp%2Fesg-resources%2Finvesting-in-our-communities&query=All+Locations&facetFilters=%7B%7D&filters=%7B%7D