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A foundation (also a charitable foundation) is a legal categorization of nonprofit organizations that will typically either donate funds and support to other organizations, or provide the source of funding for its own charitable purposes. This type of non-profit organization differs from a private foundation which is typically endowed by an individual or family. ==Description== One of the characteristics of the legal entities existing under the status of "Foundations", is a wide diversity of structures and purposes. Nevertheless, there are some common structural elements that are the first observed under legal scrutiny or classification. * Legal requirements followed for establishment * Purpose of the foundation * Economic activity * Supervision and management provisions * Accountability and Auditing provisions * Provisions for the amendment of the statutes or articles of incorporation * Provisions for the dissolution of the entity * Tax status of corporate and private donors * Tax status of the foundation 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. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Foundation (nonprofit)」の詳細全文を読む スポンサード リンク
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