495:) is a legal entity without an owner. It is formed by a letter of donation from a founder donating funds or assets to be administered for a specific purpose. When the purpose is for the public benefit, a foundation may enjoy favorable tax treatment. A foundation may have diverse purposes, including but not limited to public benefit, humanitarian or cultural purposes, religious, collective, familiar, or the simple passive administration of funds. Normally, the supervision of a foundation is done by the county government where the foundation has its domicile, however, large foundations must be registered by the county administrative board (CAB), which must also supervise the administration of the foundation. The main legal instruments governing foundations in Sweden are the Foundation Act (1994:1220) and the Regulation for Foundations (1995:1280).
38:
178:
556:
the law on charity, however, charitable status does not exist in
Ireland. The definition usually applied is that from the Pemsel Case of English jurisprudence (1891) and the Irish Income Tax Act 1967. Trusts have no legal personality and companies acquire their legal status through the Company law and the required documents of incorporation. Foundations are not required to register with any public authority.
339:("general-purpose foundation compatible with the common good"). A foundation should not have commercial activities as its main purpose, but they arre permitted if they serve the main purpose of the foundation. There is no minimum starting capital, although in practice at least €50,000 is considered necessary.
342:
A German foundation can either be charitable or serve a private interest. Charitable foundations enjoy tax exemptions. If they engage in commercial activities, only the commercially active part of the entity is taxed. A family foundation serving private interests is taxed like any other legal entity.
392:
of 1942. Article 16 CC establishes that the foundation's statutes must contain its name, purpose, assets, domicile, administrative organs and regulations, and how the grants will be distributed. The founder must write a declaration of intention including a purpose and endow assets for such purpose.
591:
are considering introducing civil law type foundations into its law. A consultation paper presenting a general discussion on foundations was brought forth to the Jersey government concerning this possibility. It was adopted by the states of Jersey on 22 October 2008 through the
Foundations (Jersey)
555:
The law does not prescribe any particular form for a foundation in
Ireland. Most commonly, foundations are companies limited by guarantees or trusts. A foundation can obtain a charity registration number from the Revenue Commissioners for obtaining tax relief as far as they can be considered under
450:
is regulated by Law 150/2015, with the exception of religious foundations, which are regulated by the
Religious Freedom Law. Foundations may be private, wholly public (created and managed exclusively by public bodies), or public but with private management (created by public entities and optionally
387:
In Italy, a foundation is a private non-profit and autonomous organization, its assets must be dedicated to a purpose established by the founder. The founder cannot receive any benefits from the foundation or have reverted the initial assets. The private foundations or civil code foundations are
346:
Only charitable foundations are subject to supervision by state authorities. Family foundations are not supervised after establishment. All forms of foundations can be dissolved, however, if they pursue anti-constitutional aims. Foundations are supervised by local authorities within each state
478:
Foundations in Spain are organizations founded with the purpose of not seeking profit and serving the general needs of the public. Such foundations may be founded by private individuals or by the public. These foundations have an independent legal personality separate from their founders.
266:, though they may have a board, an assembly and voting members. A foundation may hold assets in its own name for the purposes set out in its constitutive documents, and its administration and operation are carried out in accordance with its statutes or articles of association rather than
358:
As of 2008, there are about 15,000 foundations in
Germany, about 85% of them charitable foundations. More than 250 charitable German foundations have existed for more than 500 years; the oldest dates back to 1509. There are also large German corporations owned by foundations, including
261:
In some jurisdictions, a foundation may acquire its legal personality when it is entered in a public registry, while in other countries a foundation may acquire legal personality by the mere action of creation through a required document. Unlike a company, foundations have no
542:
upon registration. A charity with only one director or trustee is automatically designated as a private foundation. To be designated as a charitable organization or public foundation, more than half of the directors, trustees, or officials must be at arm's length. The
354:
In contrast to many other countries, German law allows a tax-sheltered charitable foundation to distribute up to one-third of its profit to the founder and his next of kin, if they are needy, or to maintain the founder's grave. These benefits are subject to taxation.
458:
Foundations must designate and pursue at least one of twenty-five public benefit goals defined by law. They must also have enough assets to pursue those goals. They may not benefit the founders or any other restricted group, but the general public.
1017:
893:
614:
or other nonprofit groups that raise money from the general public). While they offer donors more control over their charitable giving, private foundations have more restrictions and fewer tax benefits than public charities.
327:
There are not many foundations in comparison to the rest of Europe. In practice public administration requires at least €1 million necessary. State representatives have a mandatory seat in the board.
610:) are considered to be foundations. However, the Internal Revenue Code distinguishes between private foundations (usually endowed by an individual, family, or corporation) and public charities (
1191:
1201:
538:
foundations. The designation depends on factors such as the charity's structure, funding sources, and mode of operation. Charities receive notification of their designation from the
907:
1039:
214:
Some of the above must be, in most jurisdictions, expressed in the document of establishment. Others may be provided by the supervising authority at each particular jurisdiction.
315:
A board of trustees ensures that the foundation operates appropriately, and is responsible for ensuring that the investments by the foundation are secure and profitable.
547:
applies specific criteria to determine the designation, including the charity's purposes, activities, income allocation, and relationships with officials and donors.
174:
Legal entities existing under the status of "foundations" have a wide diversity of structures and purposes. Nevertheless, there are some common structural elements.
1004:
1206:
397:(local authority) or some cases the regional authority. There are several nuances in requirements according to each foundation's purpose and area of activity.
1196:
254:) may have a diversity of forms and may follow varying regulations depending on the jurisdiction where they are created. Foundations are often set up for
393:
This document can be in the form of a notarized deed or a will. To obtain legal personality, the foundation must enroll in the legal register of each
1156:
166:
by an individual or family. Nevertheless, the term "foundation" might also be adopted by organizations not primarily engaged in public grantmaking.
479:
Foundations serve the general needs of the public with a patrimony that funds public services and may not be distributed to the founders' benefit.
154:
through grants, while also potentially participating directly in charitable activities. Foundations encompass public charitable foundations, like
830:
451:
also private entities, but whose management is dominated by private entities). Foundations may only be operational after being recognized by the
1554:
697:
Stone, Diane. Knowledge actors and transnational governance: The private-public policy nexus in the global agora. Palgrave
Macmillan, 2013.
914:
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319:
Foundations are considered legal persons in
Finland. The Foundations Act in 2015 dramatically updated the laws regarding foundations.
1571:
660:
631:), WINGS (Worldwide Initiatives for Grantmaker Support). Those organization also have a role in supporting research on foundations.
102:
17:
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74:
55:
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235:
81:
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1344:
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et al., "Global Civil
Society: Dimensions of the Nonprofit Sector", 1999, Johns Hopkins Center for Civil Society Studies.
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German regulations allow the creation of any foundation for public or private purposes in keeping with the concept of a
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231:
88:
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121:
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The term "foundation", in general, is used to describe a distinct legal entity. Foundations as legal structures (
70:
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601:
467:
59:
1349:
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302:) are regulated by the Finnish Patent and Registration Office and have the four following characteristics:
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227:
952:
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452:
788:"Proposal for a Regulation on the Statute for a European Foundation (FE) – frequently asked questions"
1443:
763:"What is a foundation | Foundations | Funding Resources | Knowledge Base | Tools"
623:
At an international level there are a series of networks and associations of foundations, among them
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406:
151:
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Portuguese foundations may voluntarily associate themselves via the
Portuguese Foundation Centre (
95:
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48:
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420:
275:
143:
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Comparative
Highlights of Foundation Laws: The operating environment for foundations in Europe
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1379:
1374:
1226:
576:, and (unlike in civil law systems) the term has no precise meaning. Instead, the concept of
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517:
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569:
351:) because each state has exclusive legislative power over the laws governing foundations.
8:
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In the UK, the word "foundation" is sometimes used in the title of a charity, as in the
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234:. However, this proposal was withdrawn in 2015 following its failure to pass through
258:, family patrimony and collective purposes which can include education or research.
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1219:
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In the United States, many philanthropic and charitable organizations (such as the
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Legitimacy of Philanthropic Foundations: United States and European Perspectives
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466:), that was founded in 1993 by the Eng. António de Almeida Foundation, the
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under the section about non commercial entities of the first book of the
230:, a legal form that would create a legal definition recognised across all
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376:
360:
201:
Provisions for the amendment of the statutes or articles of incorporation
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They are set up to manage property donated for a particular purpose.
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A foundation needs to be registered with the company register.
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This purpose is determined when establishing the foundation.
1256:
372:
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Foundations have neither owners, shareholders, nor members.
1112:
804:
222:
There is no commonly accepted legal definition across
1142:, Franco Angeli editore 2009 (Italian translation of
1063:
894:"Finnish foundation law set to strengthen governance"
730:, ed. Kenneth Prewitt, Russell Sage Foundation, 2006.
343:
There is no central register for German foundations.
1088:
708:
Foundations and Public Policy: The Mask of Pluralism
1241:
1113:"Worldwide Initiatives for Grantmaker Support, Inc"
722:
The Politics of Foundations: A Comparative Analysis
150:that usually provides funding and support to other
62:. Unsourced material may be challenged and removed.
1207:It's time for a European Foundation Statute (2011)
572:. Despite this, the term is not generally used in
744:, Recorded at Hampshire College, April 18, 2007.
1626:
375:. Foundations are the main providers of private
963:
1018:"Types of registered charities (designations)"
1227:
807:"European Foundation Statute suffers setback"
226:for a foundation. There was a proposal for a
186:Legal requirements followed for establishment
710:, State University of New York Press, 2003,
641:Knowledge articles on individual foundations
526:, registered charities may be designated as
506:
204:Provisions for the dissolution of the entity
1144:Stiftungen. Der Leitfaden für Gesuchsteller
1140:Lavorare con le fondazioni. Guida operativa
1005:Foundations: Assigning a purpose to capital
829:: CS1 maint: numeric names: authors list (
241:
1469:Distributional cost-effectiveness analysis
1234:
1220:
742:The Invisible Hand of Corporate Capitalism
686:International nongovernmental organization
270:principles. The foundation has a distinct
207:Tax status of corporate and private donors
661:List of wealthiest charitable foundations
618:
122:Learn how and when to remove this message
176:
14:
1627:
937:: CS1 maint: archived copy as title (
198:Accountability and auditing provisions
1323:Charitable trust / Registered charity
1215:
805:Moss2014-11-28T15:02:00+00:00, Gail.
411:Non-profit foundations are termed as
407:Private foundation § Netherlands
195:Supervision and management provisions
1360:Public-benefit nonprofit corporation
1345:Mutual-benefit nonprofit corporation
971:"The Portuguese Presentation Centre"
891:
734:
60:adding citations to reliable sources
31:
1020:. Canada Revenue Agency. 2016-06-03
608:Bill & Melinda Gates Foundation
464:CPF – Centro Português de Fundações
337:gemeinwohlkonforme Allzweckstiftung
24:
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691:
25:
1651:
1579:Master of Nonprofit Organizations
1185:
849:LII / Legal Information Institute
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1007:, admin.ch, accessed 2020-09-14.
595:
36:
1243:Charitable giving and practices
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1010:
998:
47:needs additional citations for
1567:List of charitable foundations
957:Diário da República Eletrónico
945:
900:
892:Moss, Gail (9 December 2015).
885:
861:
837:
798:
780:
755:
720:Helmut Anheier, Siobhan Daly,
676:List of charitable foundations
602:Foundation (United States law)
498:
468:Calouste Gulbenkian Foundation
400:
169:
27:Type of nonprofit organization
13:
1:
1350:Non-governmental organization
748:
1138:in Elisa Bortoluzzi Dubach,
1089:"European Foundation Centre"
681:Nongovernmental organization
580:is in use (for example, the
470:and the Oriente Foundation.
210:Tax status of the foundation
7:
1202:European Foundation Statute
634:
540:Canada Revenue Agency (CRA)
437:
228:European Foundation Statute
71:"Foundation" nonprofit
10:
1656:
1520:Charity / thrift / op shop
1396:Charity (Christian virtue)
953:"Lei 150/2015, 2015-09-10"
629:European Foundation Centre
599:
550:
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453:Prime Minister of Portugal
430:
404:
330:
281:
1492:
1444:Animal Charity Evaluators
1429:
1388:
1310:
1249:
511:
507:Foundations in common law
482:
426:
322:
286:In Finland, foundations (
217:
189:Purpose of the foundation
1064:"Council on Foundations"
566:British Heart Foundation
528:charitable organizations
487:A foundation in Sweden (
473:
382:
250:) and/or legal persons (
242:Foundations in civil law
152:charitable organizations
18:Philanthropic foundation
419:which are regulated by
138:(also referred to as a
1562:Ethics of philanthropy
1555:Psychological barriers
1355:Nonprofit organization
1040:"Government of Jersey"
625:Council on Foundations
619:International networks
492:
299:
291:
182:
144:nonprofit organization
1380:Voluntary association
1375:Religious corporation
1197:Foundations in Europe
612:community foundations
518:Foundations in Canada
433:Foundations in Norway
181:Chart of a foundation
180:
156:community foundations
140:charitable foundation
1525:Click-to-donate site
1389:Charity and religion
570:Fairtrade Foundation
379:to German students.
56:improve this article
1038:Jersey, States of.
869:"PRH - Foundations"
792:European Commission
651:Financial endowment
274:independent of its
256:charitable purposes
160:private foundations
1550:Effective altruism
1535:Donor-advised fund
1500:Alternative giving
1479:Giving What We Can
1454:Charity assessment
1431:Charity evaluation
1267:Charity (practice)
794:. 8 February 2012.
724:, Routledge, 2006.
666:Program evaluation
646:Private foundation
183:
162:, which are often
1622:
1621:
1594:Visiting the sick
1459:Charity Navigator
1439:Aid effectiveness
1370:Social enterprise
1292:Humanity (virtue)
1161:Traprockpeace.org
735:Further listening
390:Civil Code of Law
252:legal personality
192:Economic activity
132:
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124:
106:
16:(Redirected from
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1614:Warm-glow giving
1609:Wall of kindness
1599:Voluntary sector
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1163:. Archived from
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656:Charitable trust
589:States of Jersey
578:charitable trust
534:foundations, or
232:EU Member States
148:charitable trust
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40:
32:
21:
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1545:Earning to give
1505:Benefit concert
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671:Think tank
516:See also:
405:See also:
395:prefettura
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1311:Types of
592:Law 200.
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236:COREPER 1
1589:Telethon
1474:GiveWell
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568:and the
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