The McNaughton Foundation is a non-profit organization which sponsors scientific research and which "seeks to encourage the creative scientific atmosphere in which the researcher follows his own lines of investigation toward the solution of his problem, even if these lines are in opposition to prevailing scientific or political opinion." Its director, Andrew R. L. McNaughton, is a general consultant specializing in international affairs. The foundation sponsors research projects dealing with mental health, the aging process, cancer, heart disease and diabetes. An advisory board, made up of distinguished scientists from Europe and North America, advises the foundation's director in the disposition of funding and identification of projects worthy of support. Of interest in this regard is the presence of Dr. Ernst T. Krebs, Jr., on the advisory board; he is listed as a board member in documents (found in folder 2) from 1968 and 1975. The 1975 document states: "Dr. Krebs is a discoverer of Vitamins B-15 and B-17 and a number of other substances whose development the foundation is sponsoring."

The McNaughton Foundation was originally based in Montreal, Quebec, Canada, but at some point in the late 1960s it appears to have opened offices in California. An associated organization, the Jacqueline Magella McNaughton Memorial Trust, sponsors investigational work in the area of parapsychology.