The Flannery O’Connor – Andalusia Foundation was established in 2001 by Margaret Florencourt Mann and Louise Florencourt, first cousins of Flannery O’Connor. A Board of Directors elected in 2002 serves as the governing body for the organization.

The Foundation is organized as a nonprofit corporation pursuant to the provisions of the Georgia Nonprofit Corporation Code. With its tax-exempt status granted in 2001, the Foundation operates exclusively for literary, charitable, and educational purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1986. It is a completely independent organization and is not affiliated with any other foundation or institution.