Associations and foundations · France and Switzerland : separate country-labelled rules
Foundation structures: purpose, assets and oversight
Establishing a foundation requires its purpose, assets, governing bodies and applicable formation framework. A French fonds de dotation and a Swiss foundation are not translated versions of one legal form. Compare the intended activity, endowment, oversight and establishment documents. Legal creation, charitable tax status and the treatment of individual donations remain separate decisions rather than one guaranteed approval.
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General legal information with official references and dated checks. It is not personalised advice: for a decision that commits you, have your situation checked by a qualified professional.
Julie by AlphaDeep
Are French recognised foundations and endowment funds identical?
No. Law1987-571 article 18 and law 2008-776 article 140 establish distinct structures and conditions.
Read the referencesYour question concerns “Foundation structures: purpose, assets and oversight”. I can help organise the facts and records. Which document have you received or prepared, and is this a French or Swiss matter?
3 free questions at signup. Avoid names and sensitive information.
What purpose and assets are committed?
Describe objective, property and intended dedication. A foundation is not merely a philanthropic project name.
Loi87-571 art.18 : fondation reconnue d’utilité publiqueLoi2008-776 art.140 : fonds de dotation, version27June2026210 : Art. 80210 : Art. 81210 : Art. 83210 : Art. 84Économie/DAJ : Fonds de dotation : fonctionnement et administration
Which official provision helps explain this situation?
La fondation est l'acte par lequel une ou plusieurs personnes physiques ou morales décident l'affectation irrévocable de biens, droits ou ressources à la réalisation d'une oeuvre d'intérêt général et à but non lucratif.
In plain English: CC 80-81 concern dedicated assets, purpose, founding instrument and registration; CC 83 concerns organisation. They are not French endowment-fund rules.
Are French recognised foundations and endowment funds identical?
No. Law1987-571 article 18 and law 2008-776 article 140 establish distinct structures and conditions.
Which governance records are needed?
Prepare governing-document project, organs and decision rules for the chosen form. The worksheet provides no universal ready-to-register charter.
Which records are still missing from your file?
Indicate which records you have. The result identifies gaps and prepares a complete question for Julie, without requiring an account.
Fictional example · Your preparation
Point to complete: Creation and supervision. Article18 ties FRUP capacity to the relevant Conseil d'État decree. Announcing a project alone does not produce that effect.
- Purpose and dedicated assets
- Record available
- Proposed legal form
- Record available
- Governance and documents
- Record available
- Creation and supervision
- Needs checking
- Records indicated
- 3 / 4
- What creates French recognised-foundation capacity?
This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.
What creates French recognised-foundation capacity?
Article18 ties FRUP capacity to the relevant Conseil d'État decree. Announcing a project alone does not produce that effect.
What Swiss creation framework is separate?
CC 80-81 concern dedicated assets, purpose, founding instrument and registration; CC 83 concerns organisation. They are not French endowment-fund rules.
Loi87-571 art.18 : fondation reconnue d’utilité publiqueLoi2008-776 art.140 : fonds de dotation, version27June2026210 : Art. 80210 : Art. 81210 : Art. 83210 : Art. 84Économie/DAJ : Fonds de dotation : fonctionnement et administration
Does legal creation automatically settle tax exemption?
No. Entity status, fundraising, exemption and donor treatment are separate assessments in both jurisdictions.
Loi87-571 art.18 : fondation reconnue d’utilité publiqueLoi2008-776 art.140 : fonds de dotation, version27June2026210 : Art. 80210 : Art. 81210 : Art. 83210 : Art. 84Économie/DAJ : Fonds de dotation : fonctionnement et administration
Which documents answer which questions?
| Record or information | Issue to check |
|---|---|
| Purpose and dedicated assets | Describe objective, property and intended dedication. A foundation is not merely a philanthropic project name. |
| Proposed legal form | No. Law1987-571 article 18 and law 2008-776 article 140 establish distinct structures and conditions. |
| Governance and documents | Prepare governing-document project, organs and decision rules for the chosen form. The worksheet provides no universal ready-to-register charter. |
| Creation and supervision | Article18 ties FRUP capacity to the relevant Conseil d'État decree. Announcing a project alone does not produce that effect. |
Loi87-571 art.18 : fondation reconnue d’utilité publiqueLoi2008-776 art.140 : fonds de dotation, version27June2026210 : Art. 80210 : Art. 81210 : Art. 83210 : Art. 84Économie/DAJ : Fonds de dotation : fonctionnement et administration
How does Swiss supervision relate to purpose?
CC 84 connects supervision and use consistent with purpose, with specified interested-person complaint rights. It does not guarantee approval of every management choice.
What does the structural comparison deliver?
It connects purpose, assets, governance and creation act. It creates no entity and promises no tax approval.
What other questions arise in this file?
Are French recognised foundations and endowment funds identical?
No. Law1987-571 article 18 and law 2008-776 article 140 establish distinct structures and conditions.
Loi87-571 art.18 : fondation reconnue d’utilité publiqueLoi2008-776 art.140 : fonds de dotation, version27June2026210 : Art. 80210 : Art. 81210 : Art. 83210 : Art. 84Économie/DAJ : Fonds de dotation : fonctionnement et administration
What creates French recognised-foundation capacity?
Article18 ties FRUP capacity to the relevant Conseil d'État decree. Announcing a project alone does not produce that effect.
Loi87-571 art.18 : fondation reconnue d’utilité publiqueLoi2008-776 art.140 : fonds de dotation, version27June2026210 : Art. 80210 : Art. 81210 : Art. 83210 : Art. 84Économie/DAJ : Fonds de dotation : fonctionnement et administration
What Swiss creation framework is separate?
CC 80-81 concern dedicated assets, purpose, founding instrument and registration; CC 83 concerns organisation. They are not French endowment-fund rules.
Loi87-571 art.18 : fondation reconnue d’utilité publiqueLoi2008-776 art.140 : fonds de dotation, version27June2026210 : Art. 80210 : Art. 81210 : Art. 83210 : Art. 84Économie/DAJ : Fonds de dotation : fonctionnement et administration
How does Swiss supervision relate to purpose?
CC 84 connects supervision and use consistent with purpose, with specified interested-person complaint rights. It does not guarantee approval of every management choice.
Loi87-571 art.18 : fondation reconnue d’utilité publiqueLoi2008-776 art.140 : fonds de dotation, version27June2026210 : Art. 80210 : Art. 81210 : Art. 83210 : Art. 84Économie/DAJ : Fonds de dotation : fonctionnement et administration
Which official references should you consult?
- Loi87-571 art.18 : fondation reconnue d’utilité publiqueLégifrance
- Loi2008-776 art.140 : fonds de dotation, version27June2026Légifrance
- 210 : Art. 80Fedlex
- 210 : Art. 81Fedlex
- 210 : Art. 83Fedlex
- 210 : Art. 84Fedlex
- Économie/DAJ : Fonds de dotation : fonctionnement et administrationSource officielle
Texts cited last checked: 1 November 2026