Grace A. Dow established The Herbert H. and Grace A. Dow Foundation in 1936 in memory of her husband, Herbert H. Dow, who founded The Dow Chemical Company and died in 1930. She was a trustee of the Foundation until her death in 1953. The Foundation operates The Dow Gardens in Midland, Michigan. The 160 acre Dow Gardens is comprised of an Estate Garden, Exploration Garden, and the Whiting Forest. More than 130,000 guests currently visit each year.