William S. Abell Foundation is an independent non-profit private foundation located in Chevy Chase, Maryland. Established in 1985, by William S. Abell and Patricia O'C. Abell to support qualified organizations in providing aid to people in need in the District of Columbia and nearby Maryland counties. The foundation's resources were greatly expanded by a generous bequest from Margaret Abell Powell, part of which was used to establish a fund to support certain ballet and theatre activities. The assets are governed by the board of trustees.