Foundation governance

The governance of grantmaking foundations is - and must be – in constant evolution. The latest developments in corporate law, which are also relevant to foundations and philanthropic associations, and the new provisions of the Swiss Civil Code resulting from the Luginbühl initiative are just the latest. More broadly, technological change, including artificial intelligence, as well as the debate around issues such as the diversity on foundation boards and the accountability in the management of their assets in relation to their corporate responsibility and the Sustainable Development Goals (SDGs), have a direct impact on their governance, regardless of their size and activities.

This research project aims to study and anticipate this evolution in order to better understand its causes and effects, and to draw lessons learned and recommendations.

Outcomes

Publications

• Structuration juridique de la philanthropie, Mise en perspective des limites du droit privé et du droit fiscal, Giulia Neri-Castracane et Sara Andrade, Jusletter, 14 October 2024

• Encourager le don – Opportunité d'un registre des personnes morales exonérées d'impôts pour but d'utilité publique à Genève, Zachary Pico, Expert Focus 2024, June, p. 312 ss 

• Swiss foundations and associations law - 203/2024 Legal Update, Giulia Neri-Castracane & Vincent Pfammatter, SZW / RSDA, 5/2024

• The double holding foundation model - Empowering sustainable stewardship in business, Giulia Neri-Castracane & Delphine Bottge, SZW / RSDA, March 2024

• From diversity to pluralism: is everyone included?, Laetitia Gill & Maja Spanu, The Journal of Philanthropy and Marketing, 02/2024. This article is part of the Dialogue special issue for the 2023 ERNOP Conference, Safe Space for Philanthropy: Diversity and Inclusion.

• Nouveautés pour les associations et les fondations - Modifications législatives 2023, Giulia Neri-Castracane & Vincent Pfammatter, first publication in Expert Focus 2023, June, p. 262 ss

• Numérisation pour les fondations classiques: une opportunité? Un défi à relever, Aline Kratz-Ulmer & Dominique Favre, Expert Focus, April 2023

  • Also available in German here.

• For-profit Philanthropy: Elit power and the treat of limited liabilities companies, donor advised funds, and strategic corporate giving by Dana Brakman Reiser and Steven A. Dean. Reviewed by Giedre Lideikyte Huber, and published online by De Gruyter, April 4, 2023

Événements

• 15 April 2023 | Modifications législatives 2023: des nouveautés concernent les associations et fondations
  • Vincent Pfammatter
  • Prof. Giulia Neri-Castracane

• 5 December 2022 |  Philanthropy Lunch « L'impact pour les Fondations et Associations de la Révision du Droit de la SA et de l'Initiative Luginbühl »

  • Prof. Dominique Jakob, Chair for Private Law and Director of the Center for Foundation Law, University of Zurich
  • Prof. Giulia Neri-Castracane, Professeure associée au département de droit commercial, affiliée au Centre en philanthropie
  • Dominique Favre, Directeur, Autorité de surveillance LPP et des fondations de Suisse occidentale

  • Panel modéré par Prof. Henry Peter, Directeur du Centre en philanthropie

The presentation and the video of the event are now available.