Foundation for Emails is a responsive email framework designed to help developers create mobile-friendly email templates. It provides a set of pre-styled components and a grid system, making it easier to build visually appealing emails that look good on various devices and email clients. The framework is built on Foundation, a popular front-end framework, and includes features like customizable styles and a modular structure. This allows developers to quickly prototype and implement email designs while ensuring compatibility across different platforms, enhancing the overall user experience.