The benefit usually kicks off New York Comedy Festival, and was started by Festival founders Caroline Hirsch and Andrew Fox and Foundation founders Bob Woodruff and Lee Woodruff.

[1] The event takes place yearly at the Hulu Theater inside Madison Square Garden, although it was originally held at the Beacon Theatre and The Town Hall, both in New York City.

[3][2] The concert features a mix of musicians, comedians and other celebrities and entertainers.

While the list changes from year, Bruce Springsteen has performed at every event.

[4] The concert often features celebrity auctions to raise money for the foundation.