What foundation do Susan's parents create after her death in 'The Foundation'?

Susan’s parents create the Susan Ross Foundation after her death in “The Foundation.”

“The Foundation” opens season 8 as Seinfeld’s 135th episode, first broadcast on September 19, 1996. Susan Ross, George Costanza’s fiancée, has died at the end of the previous season, and her parents establish a foundation to preserve her memory and support charitable causes.

George is asked to serve on the foundation’s board, an obligation he resents because he wants to return to his bachelor life. The Rosses had also planned to give George and Susan a townhouse and substantial wedding gifts, so the foundation becomes an uncomfortable reminder of the future he lost. Susan’s belongings are auctioned to benefit charities, adding to George’s frustration.

The title can be confused with an ordinary family trust or memorial fund, but the episode specifically identifies the organization as the Susan Ross Foundation. The episode also features Elaine taking charge at J. Peterman’s company and Kramer’s disastrous karate instruction.