Reuters DeLuca was already a director for the Frederick A. DeLuca Foundation. She is in the spotlight as Subway sales rumors swirl and franchisees call on DeLuca for assistance. Elisabeth DeLuca — one of Subway's owners and the widow of co-founder Fred DeLuca — has started her own charitable foundation. DeLuca filed to create the Elisabeth C. DeLuca Foundation in December 2020, according to Florida business records viewed by Insider. In an annual report filed in April, DeLuca and attorneys Patrick Emans and Richard Hutchison are listed as directors of the Fort Lauderdale, Florida-based corporation. DeLuca is also a director for the Frederick A. DeLuca Foundation, which is named after her late husband, Subway co-founder Fred DeLuca.