The gala, which will be hosted by Alec Mapa at The Mandarin Oriental Hotel, will boast performances by Tony winner Idina Menzel and actress/comic Sandra Bernhard. Presenters will include Lauren Collins, Gideon Glick, Cheyenne Jackson, Heather Matarazzo, Rosie Perez and Adamo Ruggiero.

Cumming, whose Broadway credits include Cabaret, Design for Living and The Threepenny Opera, will be presented with The Trevor Hero Award, which "honors an individual who, through his or her example, support, volunteerism and/or occupation, is an inspiration to gay and questioning youth."

The N, the 24-hour network for and about teens, will receive The Trevor Commitment Award, which honors "a company or organization that, through its policies, initiatives and other efforts, demonstrates a commitment to lesbian, gay, bisexual and transgender causes and is a prominent, public example of corporate acceptance of individuals regardless of sexual orientation."

In a statement Charles Robbins, executive director of The Trevor Project, said, "Alan Cumming's unique and successful career makes him a wonderful role model for gay and questioning youth, and we are excited to honor him with The Trevor Hero Award. From his brilliant performance in Cabaret to his role as host on PBS's upcoming 'Masterpiece Mystery! 2008,' Alan has been an important and highly visible example to gay and questioning youth."

Cumming added, "For a long time, I've admired the work of The Trevor Project and the support they give to America's gay youth, so I'm really delighted and honored to be given this award by such a great organization. The Trevor Project really inspired me so this award truly is special, and I will continue to try and further their goals in my life and work." The Mandarin Oriental Hotel is located in Manhattan at 80 Columbus Circle. For more information visit www.TheTrevorProject.org.