The Pines is a continuing care retirement community that was established by members and friends of Davidson College Presbyterian Church in the early 1980's. The Pines is a non-profit, charitable corporation formed to fulfill its mission of providing housing, healthcare and a full range of other services to meet the needs of its residents. The Pines is a charitable corporation focused on relieving the "poverty of aging." The average age of The Pines' 300 residents is 84. At this age residents may experience a loss of hearing, loss of eyesight, loss of mental capacity, other loss of health, loneliness and depletion of financial resources. Caring for the elderly who are experiencing the "poverty of aging" has been a legitimate charitable endeavor going back hundreds of years. In addition, The Pines maintains a Resident Support Fund which provides financial support for residents who legitimately deplete their financial resources.

The Pines' status as a 501(c)3 charitable organization means that gifts to The Pines are treatable as charitable contributions. The Pines was founded and improved through the gifts of many generous individuals. For example, the initial seed money, the Health Center expansion in 1993, the Warm Water Therapy Facility, the Resident Support Fund and the Entry Assistance Fund have been made possible and funded through charitable gifts.

Employees benefit from charitable giving in a direct way. Each year residents voluntarily donate to a Christmas Fund for employees. The funds are distributed to employees in appreciation for their work during the year. Gifts can range up to several hundred dollars and increase in proportion to the amount of hours which are worked.

The Pines is a non-stock corporation which means that there are no shareholders. A volunteer Board of Directors governs The Pines. There are no "owners" so to speak. Any operating surpluses which The Pines is able to generate remain within the corporation to benefit residents and employees.