In accord with the tax regulations governing nonprofit corporations, Pioneer does not fund individuals; under the law only other nonprofit organizations are appropriate grantees. As a consequence, many of the fund's awards go not to the researchers themselves but to the universities that employ them, a standard procedure for supporting work by scientists affiliated to academic institutions. In addition to these awards to the universities where its grantees are based, Pioneer has made a number of grants to other nonprofit organizations and corporations Tucker feels have been created to channel resources to a particular academic recipient while circumventing the institution where the researcher is employed.