"Friends of Barney" (FOB) are contributors who voluntarily offer sustaining support to Barney's ongoing program services. Barney is qualified under IRS Code 501 (c)(3) as a non-profit corporation. Therefore, contributions are deductible on both federal and local income tax returns. Contributions range from a few dollars to Century Club and Bicentennial Club memberships, $100.00 and $200.00, respectively. Contribution plaques are awarded to those who contribute $500 or more and update plates are added for each year of continuation. "Friends of Barney" campaign is conducted annually to supplement United Way Funding and to meet matching requirements of Federal grant programs.