PLDT-Smart Foundation, Inc. (PSF) is a private nonstock, nonprofit corporation established in the Philippines on September 6, 1994, that serves as the social outreach arm of the country's oldest and largest telecommunications conglomerate, the Philippine Long Distance Telephone Company (PLDT) and its wireless subsidiary, Smart Communications, Inc. (Smart). The Foundation’s current CSR programs are focused on three main areas: education, community development and social entrepreneurship. Other projects also include assistance for microfinance, sports, education, youth development, disaster risk management and support for the arts. It is affiliated with, among others, the Association of Foundations (AF), League of Corporate Foundations (LCF) and the Philippine Disaster Recovery Foundation (PDRF).
PSF is accredited as a tax-exempt donee institution by the Philippine Council for NGO Certification (PCNC) and the Bureau of Internal Revenue (BIR). PSF is also registered by the Department of Social Welfare and Development (DSWD) as a resource agency.