Due to the lack of owners, members and shareholders, foundations naturally have a certain structu... more Due to the lack of owners, members and shareholders, foundations naturally have a certain structural deficit of control. This can be counteracted on an internal level (especially through influence- and control rights of organs or stakeholders) and on an external level (through judicial control or administrative supervision of the foundation). Non-profit foundations differ from private foundations in certain aspects relevant to the foundation governance. In particular, there are often no concrete, individualizable beneficiaries, but other stakeholders (e.g. donors) who - like the founders - regularly have an interest in safeguarding the purpose of the foundation, the best possible administration, an effective control and a long-term persistence of the foundation. Organisation and governance therefore play an important role in the selection of the legal basis of the foundation. With the Gemeinnützigkeitsgesetz 2015 ("Non-Profit Act 2015"), the BStFG ("Federal Foundation...
Due to the lack of owners, members and shareholders, foundations naturally have a certain structu... more Due to the lack of owners, members and shareholders, foundations naturally have a certain structural deficit of control. This can be counteracted on an internal level (especially through influence- and control rights of organs or stakeholders) and on an external level (through judicial control or administrative supervision of the foundation). Non-profit foundations differ from private foundations in certain aspects relevant to the foundation governance. In particular, there are often no concrete, individualizable beneficiaries, but other stakeholders (e.g. donors) who - like the founders - regularly have an interest in safeguarding the purpose of the foundation, the best possible administration, an effective control and a long-term persistence of the foundation. Organisation and governance therefore play an important role in the selection of the legal basis of the foundation. With the Gemeinnützigkeitsgesetz 2015 ("Non-Profit Act 2015"), the BStFG ("Federal Foundation...
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