Gray Matters Capital an impact investing firm which actively invests in sustainable, replicable business models that benefit underserved populations in developing countries. It places major emphasis on co-creating value with partners: social businesses, entrepreneurs, and other impact investors. It operates for-profit models that alleviate poverty, promote the dignity of human rights, and enhance the quality of education for low-income communities around the world. It also has a six-month blended zero equity accelerator program called "GMC Calibrator". It was founded in 2006 and is based in Atlanta, Georgia.